id	sid	tid	token	lemma	pos
ftr-473	1	1	florida	florida	PROPN
ftr-473	1	2	tax	tax	PROPN
ftr-473	1	3	review	review	NOUN
ftr-473	1	4	volume	volume	NOUN
ftr-473	1	5	2	2	NUM
ftr-473	1	6	1994	1994	NUM
ftr-473	1	7	number	number	NOUN
ftr-473	1	8	2	2	NUM
ftr-473	1	9	simplification	simplification	NOUN
ftr-473	1	10	and	and	CCONJ
ftr-473	1	11	irc	irc	VERB
ftr-473	1	12	§	§	PROPN
ftr-473	1	13	415	415	NUM
ftr-473	1	14	norman	norman	PROPN
ftr-473	1	15	p.	p.	PROPN
ftr-473	1	16	steitz	steitz	PROPN
ftr-473	1	17	i.	i.	PROPN
ftr-473	1	18	introduction	introduction	NOUN
ftr-473	1	19	there	there	PRON
ftr-473	1	20	has	have	AUX
ftr-473	1	21	been	be	AUX
ftr-473	1	22	much	much	ADJ
ftr-473	1	23	talk	talk	NOUN
ftr-473	1	24	of	of	ADP
ftr-473	1	25	late	late	ADV
ftr-473	1	26	about	about	ADP
ftr-473	1	27	simplifying	simplify	VERB
ftr-473	1	28	subchapter	subchapter	NOUN
ftr-473	1	29	d	d	NOUN
ftr-473	1	30	,	,	PUNCT
ftr-473	1	31	the	the	DET
ftr-473	1	32	web	web	NOUN
ftr-473	1	33	of	of	ADP
ftr-473	1	34	rules	rule	NOUN
ftr-473	1	35	governing	govern	VERB
ftr-473	1	36	the	the	DET
ftr-473	1	37	affairs	affair	NOUN
ftr-473	1	38	of	of	ADP
ftr-473	1	39	tax	tax	NOUN
ftr-473	1	40	-	-	PUNCT
ftr-473	1	41	qualified	qualified	ADJ
ftr-473	1	42	pension	pension	NOUN
ftr-473	1	43	plans	plan	NOUN
ftr-473	1	44	.	.	PUNCT
ftr-473	1	45	'	'	PUNCT
ftr-473	2	1	among	among	ADP
ftr-473	2	2	the	the	DET
ftr-473	2	3	targets	target	NOUN
ftr-473	2	4	that	that	PRON
ftr-473	2	5	the	the	DET
ftr-473	2	6	simplification	simplification	NOUN
ftr-473	2	7	advocates	advocate	NOUN
ftr-473	2	8	have	have	VERB
ftr-473	2	9	in	in	ADP
ftr-473	2	10	their	their	PRON
ftr-473	2	11	sights	sight	NOUN
ftr-473	2	12	is	be	AUX
ftr-473	2	13	section	section	NOUN
ftr-473	2	14	415	415	NUM
ftr-473	2	15	of	of	ADP
ftr-473	2	16	the	the	DET
ftr-473	2	17	code.2	code.2	PROPN
ftr-473	2	18	section	section	NOUN
ftr-473	2	19	415	415	NUM
ftr-473	2	20	places	place	NOUN
ftr-473	2	21	limits	limit	NOUN
ftr-473	2	22	on	on	ADP
ftr-473	2	23	contributions	contribution	NOUN
ftr-473	2	24	to	to	ADP
ftr-473	2	25	defined	define	VERB
ftr-473	2	26	contribution	contribution	NOUN
ftr-473	2	27	*	*	PUNCT
ftr-473	3	1	douglas	douglas	PROPN
ftr-473	3	2	arant	arant	PROPN
ftr-473	3	3	professor	professor	PROPN
ftr-473	3	4	of	of	ADP
ftr-473	3	5	law	law	NOUN
ftr-473	3	6	,	,	PUNCT
ftr-473	3	7	university	university	PROPN
ftr-473	3	8	of	of	ADP
ftr-473	3	9	alabama	alabama	PROPN
ftr-473	3	10	school	school	PROPN
ftr-473	3	11	of	of	ADP
ftr-473	3	12	law	law	NOUN
ftr-473	3	13	.	.	PUNCT
ftr-473	4	1	the	the	DET
ftr-473	4	2	author	author	NOUN
ftr-473	4	3	gratefully	gratefully	ADV
ftr-473	4	4	acknowledges	acknowledge	VERB
ftr-473	4	5	the	the	DET
ftr-473	4	6	helpful	helpful	ADJ
ftr-473	4	7	comments	comment	NOUN
ftr-473	4	8	of	of	ADP
ftr-473	4	9	don	don	PROPN
ftr-473	4	10	grubbs	grubbs	PROPN
ftr-473	4	11	,	,	PUNCT
ftr-473	4	12	dan	dan	PROPN
ftr-473	4	13	halperin	halperin	PROPN
ftr-473	4	14	.	.	PUNCT
ftr-473	5	1	mary	mary	PROPN
ftr-473	5	2	oppenheimer	oppenheimer	PROPN
ftr-473	5	3	,	,	PUNCT
ftr-473	5	4	mary	mary	PROPN
ftr-473	5	5	radford	radford	PROPN
ftr-473	5	6	,	,	PUNCT
ftr-473	5	7	bruce	bruce	PROPN
ftr-473	5	8	wolk	wolk	NOUN
ftr-473	5	9	,	,	PUNCT
ftr-473	5	10	and	and	CCONJ
ftr-473	5	11	members	member	NOUN
ftr-473	5	12	of	of	ADP
ftr-473	5	13	the	the	DET
ftr-473	5	14	aba	aba	PROPN
ftr-473	5	15	subcommittee	subcommittee	NOUN
ftr-473	5	16	on	on	ADP
ftr-473	5	17	section	section	NOUN
ftr-473	5	18	415	415	NUM
ftr-473	5	19	,	,	PUNCT
ftr-473	5	20	despite	despite	SCONJ
ftr-473	5	21	,	,	PUNCT
ftr-473	5	22	in	in	ADP
ftr-473	5	23	many	many	ADJ
ftr-473	5	24	cases	case	NOUN
ftr-473	5	25	,	,	PUNCT
ftr-473	5	26	their	their	PRON
ftr-473	5	27	disagreement	disagreement	NOUN
ftr-473	5	28	with	with	ADP
ftr-473	5	29	the	the	DET
ftr-473	5	30	author	author	NOUN
ftr-473	5	31	's	's	PART
ftr-473	5	32	conclusions	conclusion	NOUN
ftr-473	5	33	.	.	PUNCT
ftr-473	6	1	the	the	DET
ftr-473	6	2	university	university	PROPN
ftr-473	6	3	of	of	ADP
ftr-473	6	4	alabama	alabama	PROPN
ftr-473	6	5	law	law	PROPN
ftr-473	6	6	school	school	PROPN
ftr-473	6	7	foundation	foundation	NOUN
ftr-473	6	8	generously	generously	ADV
ftr-473	6	9	provided	provide	VERB
ftr-473	6	10	funding	funding	NOUN
ftr-473	6	11	for	for	ADP
ftr-473	6	12	the	the	DET
ftr-473	6	13	article	article	NOUN
ftr-473	6	14	.	.	PUNCT
ftr-473	7	1	finally	finally	ADV
ftr-473	7	2	,	,	PUNCT
ftr-473	7	3	this	this	DET
ftr-473	7	4	article	article	NOUN
ftr-473	7	5	is	be	AUX
ftr-473	7	6	dedicated	dedicate	VERB
ftr-473	7	7	to	to	ADP
ftr-473	7	8	don	don	PROPN
ftr-473	7	9	grubbs	grubbs	PROPN
ftr-473	7	10	,	,	PUNCT
ftr-473	7	11	who	who	PRON
ftr-473	7	12	will	will	AUX
ftr-473	7	13	retire	retire	VERB
ftr-473	7	14	later	later	ADV
ftr-473	7	15	this	this	DET
ftr-473	7	16	year	year	NOUN
ftr-473	7	17	.	.	PUNCT
ftr-473	8	1	and	and	CCONJ
ftr-473	8	2	whose	whose	DET
ftr-473	8	3	career	career	NOUN
ftr-473	8	4	and	and	CCONJ
ftr-473	8	5	devotion	devotion	NOUN
ftr-473	8	6	to	to	ADP
ftr-473	8	7	public	public	ADJ
ftr-473	8	8	service	service	NOUN
ftr-473	8	9	have	have	AUX
ftr-473	8	10	provided	provide	VERB
ftr-473	8	11	an	an	DET
ftr-473	8	12	exemplary	exemplary	ADJ
ftr-473	8	13	model	model	NOUN
ftr-473	8	14	for	for	ADP
ftr-473	8	15	me	i	PRON
ftr-473	8	16	and	and	CCONJ
ftr-473	8	17	other	other	ADJ
ftr-473	8	18	members	member	NOUN
ftr-473	8	19	of	of	ADP
ftr-473	8	20	the	the	DET
ftr-473	8	21	employee	employee	NOUN
ftr-473	8	22	benefits	benefit	NOUN
ftr-473	8	23	bar	bar	NOUN
ftr-473	8	24	.	.	PUNCT
ftr-473	9	1	1	1	X
ftr-473	9	2	.	.	X
ftr-473	9	3	see	see	VERB
ftr-473	9	4	,	,	PUNCT
ftr-473	9	5	e.g.	e.g.	ADV
ftr-473	9	6	,	,	PUNCT
ftr-473	9	7	h.r	h.r	PROPN
ftr-473	9	8	.	.	PROPN
ftr-473	9	9	2742	2742	NUM
ftr-473	9	10	,	,	PUNCT
ftr-473	9	11	102d	102d	NUM
ftr-473	9	12	cong	cong	NOUN
ftr-473	9	13	.	.	PUNCT
ftr-473	9	14	,	,	PUNCT
ftr-473	9	15	1st	1st	ADJ
ftr-473	9	16	sess	sess	NOUN
ftr-473	9	17	.	.	PUNCT
ftr-473	10	1	(	(	PUNCT
ftr-473	10	2	1991	1991	NUM
ftr-473	10	3	)	)	PUNCT
ftr-473	10	4	;	;	PUNCT
ftr-473	10	5	pension	pension	NOUN
ftr-473	10	6	access	access	NOUN
ftr-473	10	7	and	and	CCONJ
ftr-473	10	8	simplification	simplification	NOUN
ftr-473	10	9	act	act	NOUN
ftr-473	10	10	of	of	ADP
ftr-473	10	11	1991	1991	NUM
ftr-473	10	12	,	,	PUNCT
ftr-473	10	13	h.r	h.r	PROPN
ftr-473	10	14	.	.	PROPN
ftr-473	10	15	2730	2730	NUM
ftr-473	10	16	,	,	PUNCT
ftr-473	10	17	102d	102d	NUM
ftr-473	10	18	cong	cong	NOUN
ftr-473	10	19	.	.	PUNCT
ftr-473	10	20	,	,	PUNCT
ftr-473	10	21	1st	1st	ADJ
ftr-473	10	22	sess	sess	NOUN
ftr-473	10	23	.	.	PUNCT
ftr-473	11	1	(	(	PUNCT
ftr-473	11	2	1991	1991	NUM
ftr-473	11	3	)	)	PUNCT
ftr-473	11	4	;	;	PUNCT
ftr-473	11	5	h.r	h.r	PROPN
ftr-473	11	6	.	.	PROPN
ftr-473	11	7	2390	2390	NUM
ftr-473	11	8	,	,	PUNCT
ftr-473	11	9	102d	102d	NUM
ftr-473	11	10	cong	cong	NOUN
ftr-473	11	11	.	.	PUNCT
ftr-473	11	12	,	,	PUNCT
ftr-473	11	13	1st	1st	ADJ
ftr-473	11	14	sess	sess	NOUN
ftr-473	11	15	.	.	PUNCT
ftr-473	12	1	(	(	PUNCT
ftr-473	12	2	1991	1991	NUM
ftr-473	12	3	)	)	PUNCT
ftr-473	12	4	;	;	PUNCT
ftr-473	12	5	h.r	h.r	PROPN
ftr-473	12	6	.	.	PROPN
ftr-473	12	7	1735	1735	NUM
ftr-473	12	8	,	,	PUNCT
ftr-473	12	9	102d	102d	NUM
ftr-473	12	10	cong	cong	NOUN
ftr-473	12	11	.	.	PUNCT
ftr-473	12	12	,	,	PUNCT
ftr-473	12	13	1st	1st	ADJ
ftr-473	12	14	sess	sess	NOUN
ftr-473	12	15	.	.	PUNCT
ftr-473	13	1	(	(	PUNCT
ftr-473	13	2	1991	1991	NUM
ftr-473	13	3	)	)	PUNCT
ftr-473	13	4	;	;	PUNCT
ftr-473	13	5	employee	employee	NOUN
ftr-473	13	6	benefits	benefit	VERB
ftr-473	13	7	simplification	simplification	NOUN
ftr-473	13	8	act	act	PROPN
ftr-473	13	9	.	.	PUNCT
ftr-473	14	1	s.	s.	PROPN
ftr-473	14	2	2901	2901	NUM
ftr-473	14	3	,	,	PUNCT
ftr-473	14	4	101st	101st	PROPN
ftr-473	14	5	cong	cong	PROPN
ftr-473	14	6	.	.	PROPN
ftr-473	14	7	,	,	PUNCT
ftr-473	14	8	2d	2d	NUM
ftr-473	14	9	sess	sess	NOUN
ftr-473	14	10	.	.	PUNCT
ftr-473	15	1	(	(	PUNCT
ftr-473	15	2	1990	1990	NUM
ftr-473	15	3	)	)	PUNCT
ftr-473	15	4	;	;	PUNCT
ftr-473	15	5	the	the	DET
ftr-473	15	6	association	association	NOUN
ftr-473	15	7	of	of	ADP
ftr-473	15	8	private	private	ADJ
ftr-473	15	9	pension	pension	NOUN
ftr-473	15	10	&	&	CCONJ
ftr-473	15	11	welfare	welfare	NOUN
ftr-473	15	12	plans	plan	NOUN
ftr-473	15	13	,	,	PUNCT
ftr-473	15	14	gridlock	gridlock	NOUN
ftr-473	15	15	:	:	PUNCT
ftr-473	15	16	pension	pension	NOUN
ftr-473	15	17	law	law	NOUN
ftr-473	15	18	in	in	ADP
ftr-473	15	19	crisis	crisis	NOUN
ftr-473	15	20	and	and	CCONJ
ftr-473	15	21	the	the	DET
ftr-473	15	22	road	road	NOUN
ftr-473	15	23	to	to	ADP
ftr-473	15	24	simplification	simplification	NOUN
ftr-473	15	25	32	32	NUM
ftr-473	15	26	-	-	SYM
ftr-473	15	27	34	34	NUM
ftr-473	15	28	(	(	PUNCT
ftr-473	15	29	1989	1989	NUM
ftr-473	15	30	)	)	PUNCT
ftr-473	16	1	[	[	X
ftr-473	16	2	hereinafter	hereinafter	NOUN
ftr-473	16	3	gridlock	gridlock	NOUN
ftr-473	16	4	]	]	PUNCT
ftr-473	16	5	.	.	PUNCT
ftr-473	17	1	2	2	X
ftr-473	17	2	.	.	NOUN
ftr-473	17	3	simplification	simplification	NOUN
ftr-473	17	4	of	of	ADP
ftr-473	17	5	the	the	DET
ftr-473	17	6	rules	rule	NOUN
ftr-473	17	7	applicable	applicable	ADJ
ftr-473	17	8	to	to	ADP
ftr-473	17	9	pension	pension	NOUN
ftr-473	17	10	plans	plan	NOUN
ftr-473	17	11	may	may	AUX
ftr-473	17	12	have	have	VERB
ftr-473	17	13	a	a	DET
ftr-473	17	14	range	range	NOUN
ftr-473	17	15	of	of	ADP
ftr-473	17	16	purposes	purpose	NOUN
ftr-473	17	17	.	.	PUNCT
ftr-473	18	1	these	these	PRON
ftr-473	18	2	include	include	VERB
ftr-473	18	3	making	make	VERB
ftr-473	18	4	plans	plan	NOUN
ftr-473	18	5	easier	easy	ADJ
ftr-473	18	6	and	and	CCONJ
ftr-473	18	7	less	less	ADV
ftr-473	18	8	costly	costly	ADJ
ftr-473	18	9	to	to	PART
ftr-473	18	10	administer	administer	VERB
ftr-473	18	11	,	,	PUNCT
ftr-473	18	12	and	and	CCONJ
ftr-473	18	13	easier	easy	ADJ
ftr-473	18	14	for	for	ADP
ftr-473	18	15	both	both	CCONJ
ftr-473	18	16	the	the	DET
ftr-473	18	17	plan	plan	NOUN
ftr-473	18	18	sponsors	sponsor	NOUN
ftr-473	18	19	and	and	CCONJ
ftr-473	18	20	plan	plan	VERB
ftr-473	18	21	participants	participant	NOUN
ftr-473	18	22	to	to	PART
ftr-473	18	23	understand	understand	VERB
ftr-473	18	24	;	;	PUNCT
ftr-473	18	25	easing	ease	VERB
ftr-473	18	26	the	the	DET
ftr-473	18	27	irs	irs	PROPN
ftr-473	18	28	's	's	PART
ftr-473	18	29	burden	burden	NOUN
ftr-473	18	30	of	of	ADP
ftr-473	18	31	monitoring	monitor	VERB
ftr-473	18	32	compliance	compliance	NOUN
ftr-473	18	33	;	;	PUNCT
ftr-473	18	34	reducing	reduce	VERB
ftr-473	18	35	the	the	DET
ftr-473	18	36	opportunities	opportunity	NOUN
ftr-473	18	37	for	for	ADP
ftr-473	18	38	plan	plan	NOUN
ftr-473	18	39	sponsors	sponsor	NOUN
ftr-473	18	40	to	to	PART
ftr-473	18	41	evade	evade	VERB
ftr-473	18	42	legislative	legislative	ADJ
ftr-473	18	43	purpose	purpose	NOUN
ftr-473	18	44	through	through	ADP
ftr-473	18	45	plan	plan	NOUN
ftr-473	18	46	design	design	NOUN
ftr-473	18	47	;	;	PUNCT
ftr-473	18	48	and	and	CCONJ
ftr-473	18	49	improving	improve	VERB
ftr-473	18	50	the	the	DET
ftr-473	18	51	ability	ability	NOUN
ftr-473	18	52	of	of	ADP
ftr-473	18	53	professionals	professional	NOUN
ftr-473	18	54	to	to	PART
ftr-473	18	55	predict	predict	VERB
ftr-473	18	56	accurately	accurately	ADV
ftr-473	18	57	the	the	DET
ftr-473	18	58	consequences	consequence	NOUN
ftr-473	18	59	of	of	ADP
ftr-473	18	60	particular	particular	ADJ
ftr-473	18	61	rules	rule	NOUN
ftr-473	18	62	to	to	ADP
ftr-473	18	63	particular	particular	ADJ
ftr-473	18	64	situations	situation	NOUN
ftr-473	18	65	.	.	PUNCT
ftr-473	19	1	the	the	DET
ftr-473	19	2	meaning	meaning	NOUN
ftr-473	19	3	of	of	ADP
ftr-473	19	4	simplification	simplification	NOUN
ftr-473	19	5	in	in	ADP
ftr-473	19	6	the	the	DET
ftr-473	19	7	tax	tax	NOUN
ftr-473	19	8	law	law	NOUN
ftr-473	19	9	has	have	AUX
ftr-473	19	10	been	be	AUX
ftr-473	19	11	subject	subject	ADJ
ftr-473	19	12	to	to	ADP
ftr-473	19	13	extensive	extensive	ADJ
ftr-473	19	14	scholarly	scholarly	ADJ
ftr-473	19	15	reflection	reflection	NOUN
ftr-473	19	16	and	and	CCONJ
ftr-473	19	17	debate	debate	NOUN
ftr-473	19	18	.	.	PUNCT
ftr-473	20	1	see	see	VERB
ftr-473	20	2	,	,	PUNCT
ftr-473	20	3	e.g	e.g	PROPN
ftr-473	20	4	..	..	PROPN
ftr-473	20	5	boris	boris	PROPN
ftr-473	20	6	i.	i.	PROPN
ftr-473	20	7	bittker	bittker	PROPN
ftr-473	20	8	,	,	PUNCT
ftr-473	20	9	tax	tax	NOUN
ftr-473	20	10	reform	reform	NOUN
ftr-473	20	11	and	and	CCONJ
ftr-473	20	12	tax	tax	NOUN
ftr-473	20	13	simplification	simplification	NOUN
ftr-473	20	14	,	,	PUNCT
ftr-473	20	15	29	29	NUM
ftr-473	20	16	u.	u.	PROPN
ftr-473	20	17	miami	miami	PROPN
ftr-473	20	18	l.	l.	PROPN
ftr-473	20	19	rev	rev	PROPN
ftr-473	20	20	.	.	PROPN
ftr-473	20	21	1	1	NUM
ftr-473	20	22	(	(	PUNCT
ftr-473	20	23	1974	1974	NUM
ftr-473	20	24	)	)	PUNCT
ftr-473	20	25	;	;	PUNCT
ftr-473	20	26	walter	walter	PROPN
ftr-473	20	27	j.	j.	PROPN
ftr-473	20	28	blum	blum	PROPN
ftr-473	20	29	,	,	PUNCT
ftr-473	20	30	simplification	simplification	NOUN
ftr-473	20	31	of	of	ADP
ftr-473	20	32	the	the	DET
ftr-473	20	33	federal	federal	ADJ
ftr-473	20	34	income	income	NOUN
ftr-473	20	35	tax	tax	NOUN
ftr-473	20	36	law	law	NOUN
ftr-473	20	37	,	,	PUNCT
ftr-473	20	38	10	10	NUM
ftr-473	20	39	tax	tax	NOUN
ftr-473	20	40	l.	l.	PROPN
ftr-473	20	41	rev	rev	PROPN
ftr-473	20	42	.	.	PROPN
ftr-473	20	43	239	239	NUM
ftr-473	20	44	(	(	PUNCT
ftr-473	20	45	1954	1954	NUM
ftr-473	20	46	)	)	PUNCT
ftr-473	20	47	;	;	PUNCT
ftr-473	20	48	robert	robert	PROPN
ftr-473	20	49	b.	b.	PROPN
ftr-473	20	50	eichholz	eichholz	PROPN
ftr-473	20	51	,	,	PUNCT
ftr-473	20	52	should	should	AUX
ftr-473	20	53	the	the	DET
ftr-473	20	54	federal	federal	ADJ
ftr-473	20	55	income	income	NOUN
ftr-473	20	56	tax	tax	NOUN
ftr-473	20	57	be	be	AUX
ftr-473	20	58	simplified	simplify	VERB
ftr-473	20	59	?	?	PUNCT
ftr-473	20	60	,	,	PUNCT
ftr-473	20	61	48	48	NUM
ftr-473	20	62	yale	yale	NOUN
ftr-473	20	63	lj	lj	PROPN
ftr-473	20	64	.	.	PROPN
ftr-473	21	1	1200	1200	NUM
ftr-473	21	2	(	(	PUNCT
ftr-473	21	3	1939	1939	NUM
ftr-473	21	4	)	)	PUNCT
ftr-473	21	5	;	;	PUNCT
ftr-473	21	6	james	james	PROPN
ftr-473	21	7	s.	s.	PROPN
ftr-473	21	8	eustice	eustice	PROPN
ftr-473	21	9	,	,	PUNCT
ftr-473	21	10	tax	tax	NOUN
ftr-473	21	11	complexity	complexity	NOUN
ftr-473	21	12	and	and	CCONJ
ftr-473	21	13	the	the	DET
ftr-473	21	14	tax	tax	NOUN
ftr-473	21	15	practitioner	practitioner	NOUN
ftr-473	21	16	,	,	PUNCT
ftr-473	21	17	45	45	NUM
ftr-473	21	18	tax	tax	NOUN
ftr-473	21	19	l.	l.	PROPN
ftr-473	21	20	rev	rev	PROPN
ftr-473	21	21	.	.	PROPN
ftr-473	21	22	7	7	NUM
ftr-473	21	23	(	(	PUNCT
ftr-473	21	24	1989	1989	NUM
ftr-473	21	25	):	):	PUNCT
ftr-473	21	26	randolph	randolph	PROPN
ftr-473	21	27	e.	e.	PROPN
ftr-473	21	28	paul	paul	PROPN
ftr-473	21	29	.	.	PROPN
ftr-473	22	1	simplification	simplification	NOUN
ftr-473	22	2	of	of	ADP
ftr-473	22	3	federal	federal	ADJ
ftr-473	22	4	tax	tax	NOUN
ftr-473	22	5	laws	law	NOUN
ftr-473	22	6	,	,	PUNCT
ftr-473	22	7	29	29	NUM
ftr-473	22	8	cornell	cornell	PROPN
ftr-473	22	9	l.q	l.q	PROPN
ftr-473	22	10	.	.	PROPN
ftr-473	22	11	285	285	NUM
ftr-473	22	12	(	(	PUNCT
ftr-473	22	13	1944	1944	NUM
ftr-473	22	14	)	)	PUNCT
ftr-473	22	15	;	;	PUNCT
ftr-473	22	16	stanley	stanley	PROPN
ftr-473	22	17	s.	s.	PROPN
ftr-473	22	18	surrey	surrey	PROPN
ftr-473	22	19	&	&	CCONJ
ftr-473	22	20	gerard	gerard	PROPN
ftr-473	22	21	m.	m.	PROPN
ftr-473	22	22	brannon	brannon	PROPN
ftr-473	22	23	,	,	PUNCT
ftr-473	22	24	simplification	simplification	NOUN
ftr-473	22	25	and	and	CCONJ
ftr-473	22	26	equity	equity	NOUN
ftr-473	22	27	as	as	ADP
ftr-473	22	28	goals	goal	NOUN
ftr-473	22	29	of	of	ADP
ftr-473	22	30	tax	tax	NOUN
ftr-473	22	31	policy	policy	NOUN
ftr-473	22	32	,	,	PUNCT
ftr-473	22	33	9	9	NUM
ftr-473	22	34	win	win	NOUN
ftr-473	22	35	.	.	PUNCT
ftr-473	23	1	&	&	CCONJ
ftr-473	23	2	mary	mary	PROPN
ftr-473	23	3	l	l	PROPN
ftr-473	23	4	rev	rev	PROPN
ftr-473	23	5	.	.	PROPN
ftr-473	23	6	915	915	NUM
ftr-473	23	7	(	(	PUNCT
ftr-473	23	8	1968	1968	NUM
ftr-473	23	9	)	)	PUNCT
ftr-473	23	10	;	;	PUNCT
ftr-473	23	11	laurence	laurence	PROPN
ftr-473	23	12	n.	n.	PROPN
ftr-473	23	13	woodworth	woodworth	PROPN
ftr-473	23	14	,	,	PUNCT
ftr-473	23	15	tax	tax	NOUN
ftr-473	23	16	simplification	simplification	NOUN
ftr-473	23	17	and	and	CCONJ
ftr-473	23	18	the	the	DET
ftr-473	23	19	tax	tax	NOUN
ftr-473	23	20	reform	reform	PROPN
ftr-473	23	21	act	act	NOUN
ftr-473	23	22	of	of	ADP
ftr-473	23	23	1969	1969	NUM
ftr-473	23	24	,	,	PUNCT
ftr-473	23	25	34	34	NUM
ftr-473	23	26	law	law	NOUN
ftr-473	23	27	&	&	CCONJ
ftr-473	23	28	contemp	contemp	PROPN
ftr-473	23	29	.	.	PUNCT
ftr-473	24	1	probs	prob	NOUN
ftr-473	24	2	.	.	PUNCT
ftr-473	25	1	711	711	NUM
ftr-473	25	2	(	(	PUNCT
ftr-473	25	3	1969	1969	NUM
ftr-473	25	4	)	)	PUNCT
ftr-473	25	5	.	.	PUNCT
ftr-473	26	1	florida	florida	PROPN
ftr-473	26	2	tax	tax	PROPN
ftr-473	26	3	review	review	NOUN
ftr-473	26	4	plans	plan	NOUN
ftr-473	26	5	and	and	CCONJ
ftr-473	26	6	on	on	ADP
ftr-473	26	7	benefits	benefit	NOUN
ftr-473	26	8	payable	payable	ADJ
ftr-473	26	9	from	from	ADP
ftr-473	26	10	defined	define	VERB
ftr-473	26	11	benefit	benefit	NOUN
ftr-473	26	12	plans	plan	NOUN
ftr-473	26	13	.	.	PUNCT
ftr-473	26	14	'	'	PUNCT
ftr-473	27	1	the	the	DET
ftr-473	27	2	basic	basic	ADJ
ftr-473	27	3	idea	idea	NOUN
ftr-473	27	4	justifying	justifying	NOUN
ftr-473	27	5	section	section	NOUN
ftr-473	27	6	415	415	NUM
ftr-473	27	7	is	be	AUX
ftr-473	27	8	that	that	SCONJ
ftr-473	27	9	an	an	DET
ftr-473	27	10	employer	employer	NOUN
ftr-473	27	11	should	should	AUX
ftr-473	27	12	not	not	PART
ftr-473	27	13	be	be	AUX
ftr-473	27	14	able	able	ADJ
ftr-473	27	15	to	to	PART
ftr-473	27	16	use	use	VERB
ftr-473	27	17	the	the	DET
ftr-473	27	18	code	code	NOUN
ftr-473	27	19	's	's	PART
ftr-473	27	20	qualified	qualified	ADJ
ftr-473	27	21	plan	plan	NOUN
ftr-473	27	22	provisions	provision	NOUN
ftr-473	27	23	to	to	PART
ftr-473	27	24	bestow	bestow	VERB
ftr-473	27	25	tax	tax	NOUN
ftr-473	27	26	deferral	deferral	NOUN
ftr-473	27	27	on	on	ADP
ftr-473	27	28	deferred	defer	VERB
ftr-473	27	29	compensation	compensation	NOUN
ftr-473	27	30	in	in	ADP
ftr-473	27	31	excess	excess	NOUN
ftr-473	27	32	of	of	ADP
ftr-473	27	33	the	the	DET
ftr-473	27	34	reasonable	reasonable	ADJ
ftr-473	27	35	retirement	retirement	NOUN
ftr-473	27	36	needs	need	NOUN
ftr-473	27	37	of	of	ADP
ftr-473	27	38	its	its	PRON
ftr-473	27	39	employees.4	employees.4	NOUN
ftr-473	27	40	the	the	DET
ftr-473	27	41	simplification	simplification	NOUN
ftr-473	27	42	advocates	advocate	NOUN
ftr-473	27	43	have	have	AUX
ftr-473	27	44	proposed	propose	VERB
ftr-473	27	45	repeal	repeal	NOUN
ftr-473	27	46	of	of	ADP
ftr-473	27	47	section	section	NOUN
ftr-473	27	48	415	415	NUM
ftr-473	27	49	or	or	CCONJ
ftr-473	27	50	at	at	ADP
ftr-473	27	51	least	least	ADJ
ftr-473	27	52	of	of	ADP
ftr-473	27	53	its	its	PRON
ftr-473	27	54	most	most	ADV
ftr-473	27	55	supremely	supremely	ADV
ftr-473	27	56	complex	complex	ADJ
ftr-473	27	57	part	part	NOUN
ftr-473	27	58	,	,	PUNCT
ftr-473	27	59	section	section	NOUN
ftr-473	27	60	415(e	415(e	PROPN
ftr-473	27	61	)	)	PUNCT
ftr-473	27	62	,	,	PUNCT
ftr-473	27	63	which	which	PRON
ftr-473	27	64	sets	set	VERB
ftr-473	27	65	combined	combined	ADJ
ftr-473	27	66	limits	limit	NOUN
ftr-473	27	67	for	for	ADP
ftr-473	27	68	individuals	individual	NOUN
ftr-473	27	69	who	who	PRON
ftr-473	27	70	participate	participate	VERB
ftr-473	27	71	in	in	ADP
ftr-473	27	72	both	both	CCONJ
ftr-473	27	73	defined	define	VERB
ftr-473	27	74	contribution	contribution	NOUN
ftr-473	27	75	and	and	CCONJ
ftr-473	27	76	defined	define	VERB
ftr-473	27	77	benefit	benefit	NOUN
ftr-473	27	78	plans	plan	NOUN
ftr-473	27	79	.	.	PUNCT
ftr-473	28	1	they	they	PRON
ftr-473	28	2	argue	argue	VERB
ftr-473	28	3	that	that	SCONJ
ftr-473	28	4	section	section	NOUN
ftr-473	28	5	4980a	4980a	NUM
ftr-473	28	6	,	,	PUNCT
ftr-473	28	7	which	which	PRON
ftr-473	28	8	was	be	AUX
ftr-473	28	9	enacted	enact	VERB
ftr-473	28	10	in	in	ADP
ftr-473	28	11	1986	1986	NUM
ftr-473	28	12	and	and	CCONJ
ftr-473	28	13	which	which	PRON
ftr-473	28	14	imposes	impose	VERB
ftr-473	28	15	a	a	DET
ftr-473	28	16	nondeductible	nondeductible	ADJ
ftr-473	28	17	excise	excise	NOUN
ftr-473	28	18	tax	tax	NOUN
ftr-473	28	19	on	on	ADP
ftr-473	28	20	excessive	excessive	ADJ
ftr-473	28	21	distributions	distribution	NOUN
ftr-473	28	22	from	from	ADP
ftr-473	28	23	pension	pension	NOUN
ftr-473	28	24	plans	plan	NOUN
ftr-473	28	25	,	,	PUNCT
ftr-473	28	26	has	have	AUX
ftr-473	28	27	rendered	render	VERB
ftr-473	28	28	section	section	NOUN
ftr-473	28	29	415	415	NUM
ftr-473	28	30	limitations	limitation	NOUN
ftr-473	28	31	,	,	PUNCT
ftr-473	28	32	or	or	CCONJ
ftr-473	28	33	at	at	ADP
ftr-473	28	34	least	least	ADJ
ftr-473	28	35	the	the	DET
ftr-473	28	36	section	section	NOUN
ftr-473	28	37	415(e	415(e	NOUN
ftr-473	28	38	)	)	PUNCT
ftr-473	28	39	limitation	limitation	NOUN
ftr-473	28	40	,	,	PUNCT
ftr-473	28	41	superfluous.5	superfluous.5	NOUN
ftr-473	28	42	they	they	PRON
ftr-473	28	43	also	also	ADV
ftr-473	28	44	argue	argue	VERB
ftr-473	28	45	that	that	SCONJ
ftr-473	28	46	subsection	subsection	NOUN
ftr-473	28	47	(	(	PUNCT
ftr-473	28	48	e	e	NOUN
ftr-473	28	49	)	)	PUNCT
ftr-473	28	50	is	be	AUX
ftr-473	28	51	impervious	impervious	ADJ
ftr-473	28	52	to	to	ADP
ftr-473	28	53	any	any	DET
ftr-473	28	54	sort	sort	NOUN
ftr-473	28	55	of	of	ADP
ftr-473	28	56	simplification	simplification	NOUN
ftr-473	28	57	efforts	effort	NOUN
ftr-473	28	58	short	short	ADJ
ftr-473	28	59	of	of	ADP
ftr-473	28	60	outright	outright	ADJ
ftr-473	28	61	repeal.6	repeal.6	PROPN
ftr-473	29	1	3	3	X
ftr-473	29	2	.	.	PUNCT
ftr-473	30	1	the	the	DET
ftr-473	30	2	limit	limit	NOUN
ftr-473	30	3	on	on	ADP
ftr-473	30	4	benefits	benefit	NOUN
ftr-473	30	5	payable	payable	ADJ
ftr-473	30	6	from	from	ADP
ftr-473	30	7	a	a	DET
ftr-473	30	8	defined	define	VERB
ftr-473	30	9	benefit	benefit	NOUN
ftr-473	30	10	plan	plan	NOUN
ftr-473	30	11	affects	affect	VERB
ftr-473	30	12	the	the	DET
ftr-473	30	13	amount	amount	NOUN
ftr-473	30	14	of	of	ADP
ftr-473	30	15	contributions	contribution	NOUN
ftr-473	30	16	paid	pay	VERB
ftr-473	30	17	to	to	ADP
ftr-473	30	18	the	the	DET
ftr-473	30	19	plan	plan	NOUN
ftr-473	30	20	,	,	PUNCT
ftr-473	30	21	since	since	SCONJ
ftr-473	30	22	the	the	DET
ftr-473	30	23	employer	employer	NOUN
ftr-473	30	24	's	's	PART
ftr-473	30	25	annual	annual	ADJ
ftr-473	30	26	contribution	contribution	NOUN
ftr-473	30	27	is	be	AUX
ftr-473	30	28	limited	limit	VERB
ftr-473	30	29	to	to	ADP
ftr-473	30	30	the	the	DET
ftr-473	30	31	appropriate	appropriate	ADJ
ftr-473	30	32	annual	annual	ADJ
ftr-473	30	33	actuarial	actuarial	ADJ
ftr-473	30	34	cost	cost	NOUN
ftr-473	30	35	of	of	ADP
ftr-473	30	36	the	the	DET
ftr-473	30	37	maximum	maximum	ADJ
ftr-473	30	38	benefit	benefit	NOUN
ftr-473	30	39	permitted	permit	VERB
ftr-473	30	40	by	by	ADP
ftr-473	30	41	§	§	PROPN
ftr-473	30	42	415(b	415(b	PROPN
ftr-473	30	43	)	)	PUNCT
ftr-473	30	44	.	.	PUNCT
ftr-473	31	1	for	for	ADP
ftr-473	31	2	an	an	DET
ftr-473	31	3	excellent	excellent	ADJ
ftr-473	31	4	treatment	treatment	NOUN
ftr-473	31	5	of	of	ADP
ftr-473	31	6	the	the	DET
ftr-473	31	7	technical	technical	ADJ
ftr-473	31	8	operation	operation	NOUN
ftr-473	31	9	of	of	ADP
ftr-473	31	10	the	the	DET
ftr-473	31	11	§	§	ADJ
ftr-473	31	12	415	415	NUM
ftr-473	31	13	rules	rule	NOUN
ftr-473	31	14	,	,	PUNCT
ftr-473	31	15	see	see	VERB
ftr-473	31	16	richard	richard	PROPN
ftr-473	31	17	b.	b.	PROPN
ftr-473	31	18	stanger	stanger	PROPN
ftr-473	31	19	et	et	PROPN
ftr-473	31	20	al	al	PROPN
ftr-473	31	21	.	.	PROPN
ftr-473	31	22	,	,	PUNCT
ftr-473	31	23	tax	tax	NOUN
ftr-473	31	24	-	-	PUNCT
ftr-473	31	25	qualified	qualified	ADJ
ftr-473	31	26	retirement	retirement	NOUN
ftr-473	31	27	plans	plan	NOUN
ftr-473	31	28	after	after	ADP
ftr-473	31	29	tefra	tefra	NOUN
ftr-473	31	30	:	:	PUNCT
ftr-473	31	31	limitations	limitation	NOUN
ftr-473	31	32	on	on	ADP
ftr-473	31	33	benefits	benefit	NOUN
ftr-473	31	34	and	and	CCONJ
ftr-473	31	35	contributions	contribution	NOUN
ftr-473	31	36	and	and	CCONJ
ftr-473	31	37	top	top	ADJ
ftr-473	31	38	-	-	PUNCT
ftr-473	31	39	heavy	heavy	ADJ
ftr-473	31	40	plan	plan	NOUN
ftr-473	31	41	rules	rule	NOUN
ftr-473	31	42	,	,	PUNCT
ftr-473	31	43	41	41	NUM
ftr-473	31	44	inst	inst	NOUN
ftr-473	31	45	.	.	PUNCT
ftr-473	32	1	on	on	ADP
ftr-473	32	2	fed	fed	PROPN
ftr-473	32	3	.	.	PUNCT
ftr-473	33	1	tax'n	tax'n	ADP
ftr-473	33	2	§	§	PROPN
ftr-473	33	3	37	37	NUM
ftr-473	33	4	(	(	PUNCT
ftr-473	33	5	1983	1983	NUM
ftr-473	33	6	)	)	PUNCT
ftr-473	34	1	[	[	X
ftr-473	34	2	hereinafter	hereinafter	NOUN
ftr-473	34	3	tax	tax	NOUN
ftr-473	34	4	-	-	PUNCT
ftr-473	34	5	qualified	qualified	ADJ
ftr-473	34	6	retirement	retirement	NOUN
ftr-473	34	7	plans	plan	NOUN
ftr-473	34	8	after	after	ADP
ftr-473	34	9	tefra	tefra	NOUN
ftr-473	34	10	]	]	PUNCT
ftr-473	34	11	.	.	PUNCT
ftr-473	35	1	although	although	SCONJ
ftr-473	35	2	congress	congress	PROPN
ftr-473	35	3	has	have	AUX
ftr-473	35	4	since	since	SCONJ
ftr-473	35	5	modified	modify	VERB
ftr-473	35	6	§	§	PROPN
ftr-473	35	7	415	415	NUM
ftr-473	35	8	,	,	PUNCT
ftr-473	35	9	this	this	DET
ftr-473	35	10	article	article	NOUN
ftr-473	35	11	remains	remain	VERB
ftr-473	35	12	the	the	DET
ftr-473	35	13	most	most	ADV
ftr-473	35	14	comprehensive	comprehensive	ADJ
ftr-473	35	15	treatment	treatment	NOUN
ftr-473	35	16	of	of	ADP
ftr-473	35	17	the	the	DET
ftr-473	35	18	rules	rule	NOUN
ftr-473	35	19	.	.	PUNCT
ftr-473	36	1	4	4	X
ftr-473	36	2	.	.	X
ftr-473	36	3	see	see	VERB
ftr-473	36	4	infra	infra	NOUN
ftr-473	36	5	text	text	NOUN
ftr-473	36	6	accompanying	accompany	VERB
ftr-473	36	7	notes	note	NOUN
ftr-473	36	8	48	48	NUM
ftr-473	36	9	-	-	SYM
ftr-473	36	10	54	54	NUM
ftr-473	36	11	;	;	PUNCT
ftr-473	36	12	see	see	VERB
ftr-473	36	13	also	also	ADV
ftr-473	36	14	h.r	h.r	PROPN
ftr-473	36	15	.	.	PROPN
ftr-473	36	16	rep	rep	PROPN
ftr-473	36	17	.	.	PROPN
ftr-473	36	18	no	no	PROPN
ftr-473	36	19	.	.	NOUN
ftr-473	36	20	807	807	NUM
ftr-473	36	21	,	,	PUNCT
ftr-473	36	22	93d	93d	NUM
ftr-473	36	23	cong	cong	PROPN
ftr-473	36	24	.	.	PROPN
ftr-473	36	25	,	,	PUNCT
ftr-473	36	26	2d	2d	PROPN
ftr-473	36	27	sess	sess	NOUN
ftr-473	36	28	.	.	PUNCT
ftr-473	37	1	35	35	NUM
ftr-473	37	2	(	(	PUNCT
ftr-473	37	3	1974	1974	NUM
ftr-473	37	4	)	)	PUNCT
ftr-473	37	5	;	;	PUNCT
ftr-473	37	6	2	2	NUM
ftr-473	37	7	dep't	dep't	NOUN
ftr-473	37	8	of	of	ADP
ftr-473	37	9	the	the	DET
ftr-473	37	10	treasury	treasury	NOUN
ftr-473	37	11	,	,	PUNCT
ftr-473	37	12	tax	tax	NOUN
ftr-473	37	13	reform	reform	NOUN
ftr-473	37	14	for	for	ADP
ftr-473	37	15	fairness	fairness	NOUN
ftr-473	37	16	,	,	PUNCT
ftr-473	37	17	simplicity	simplicity	NOUN
ftr-473	37	18	,	,	PUNCT
ftr-473	37	19	and	and	CCONJ
ftr-473	37	20	economic	economic	ADJ
ftr-473	37	21	growth	growth	NOUN
ftr-473	37	22	:	:	PUNCT
ftr-473	37	23	general	general	ADJ
ftr-473	37	24	explanation	explanation	NOUN
ftr-473	37	25	of	of	ADP
ftr-473	37	26	the	the	DET
ftr-473	37	27	treasury	treasury	NOUN
ftr-473	37	28	dep't	dep't	NOUN
ftr-473	37	29	proposals	proposal	NOUN
ftr-473	37	30	346	346	NUM
ftr-473	37	31	,	,	PUNCT
ftr-473	37	32	350	350	NUM
ftr-473	37	33	(	(	PUNCT
ftr-473	37	34	1984	1984	NUM
ftr-473	37	35	)	)	PUNCT
ftr-473	38	1	[	[	X
ftr-473	38	2	hereinafter	hereinafter	NOUN
ftr-473	38	3	tax	tax	NOUN
ftr-473	38	4	reform	reform	NOUN
ftr-473	38	5	]	]	PUNCT
ftr-473	38	6	.	.	PUNCT
ftr-473	39	1	5	5	X
ftr-473	39	2	.	.	X
ftr-473	39	3	see	see	VERB
ftr-473	39	4	memorandum	memorandum	NOUN
ftr-473	39	5	from	from	ADP
ftr-473	39	6	lee	lee	PROPN
ftr-473	39	7	irish	irish	PROPN
ftr-473	39	8	to	to	ADP
ftr-473	39	9	elaine	elaine	PROPN
ftr-473	39	10	church	church	PROPN
ftr-473	39	11	&	&	CCONJ
ftr-473	39	12	roger	roger	PROPN
ftr-473	39	13	siske	siske	PROPN
ftr-473	39	14	8	8	NUM
ftr-473	39	15	(	(	PUNCT
ftr-473	39	16	oct	oct	PROPN
ftr-473	39	17	.	.	PROPN
ftr-473	39	18	25	25	NUM
ftr-473	39	19	,	,	PUNCT
ftr-473	39	20	1990	1990	NUM
ftr-473	39	21	)	)	PUNCT
ftr-473	39	22	(	(	PUNCT
ftr-473	39	23	on	on	ADP
ftr-473	39	24	file	file	NOUN
ftr-473	39	25	with	with	ADP
ftr-473	39	26	author	author	NOUN
ftr-473	39	27	)	)	PUNCT
ftr-473	40	1	[	[	X
ftr-473	40	2	hereinafter	hereinafter	NOUN
ftr-473	40	3	irish	irish	ADJ
ftr-473	40	4	memo	memo	NOUN
ftr-473	40	5	]	]	PUNCT
ftr-473	40	6	;	;	PUNCT
ftr-473	40	7	see	see	VERB
ftr-473	40	8	also	also	ADV
ftr-473	40	9	dianne	dianne	PROPN
ftr-473	40	10	bennett	bennett	PROPN
ftr-473	40	11	,	,	PUNCT
ftr-473	40	12	plan	plan	NOUN
ftr-473	40	13	distributions	distribution	NOUN
ftr-473	40	14	:	:	PUNCT
ftr-473	40	15	a	a	DET
ftr-473	40	16	call	call	NOUN
ftr-473	40	17	for	for	ADP
ftr-473	40	18	some	some	DET
ftr-473	40	19	order	order	NOUN
ftr-473	40	20	out	out	ADP
ftr-473	40	21	of	of	ADP
ftr-473	40	22	the	the	DET
ftr-473	40	23	chaos	chaos	NOUN
ftr-473	40	24	,	,	PUNCT
ftr-473	40	25	in	in	ADP
ftr-473	40	26	ali	ali	PROPN
ftr-473	40	27	-	-	PUNCT
ftr-473	40	28	aba	aba	PROPN
ftr-473	40	29	fifth	fifth	ADJ
ftr-473	40	30	pension	pension	NOUN
ftr-473	40	31	invitational	invitational	ADJ
ftr-473	40	32	conference	conference	NOUN
ftr-473	40	33	33	33	NUM
ftr-473	40	34	,	,	PUNCT
ftr-473	40	35	39	39	NUM
ftr-473	40	36	-	-	SYM
ftr-473	40	37	40	40	NUM
ftr-473	40	38	(	(	PUNCT
ftr-473	40	39	oct	oct	PROPN
ftr-473	40	40	.	.	PROPN
ftr-473	40	41	11	11	NUM
ftr-473	40	42	-	-	SYM
ftr-473	40	43	12	12	NUM
ftr-473	40	44	,	,	PUNCT
ftr-473	40	45	1987	1987	NUM
ftr-473	40	46	)	)	PUNCT
ftr-473	40	47	(	(	PUNCT
ftr-473	40	48	on	on	ADP
ftr-473	40	49	file	file	NOUN
ftr-473	40	50	with	with	ADP
ftr-473	40	51	author	author	NOUN
ftr-473	40	52	)	)	PUNCT
ftr-473	40	53	.	.	PUNCT
ftr-473	41	1	bennett	bennett	PROPN
ftr-473	41	2	's	's	PART
ftr-473	41	3	paper	paper	NOUN
ftr-473	41	4	provides	provide	VERB
ftr-473	41	5	an	an	DET
ftr-473	41	6	extraordinarily	extraordinarily	ADV
ftr-473	41	7	thoughtful	thoughtful	ADJ
ftr-473	41	8	approach	approach	NOUN
ftr-473	41	9	to	to	ADP
ftr-473	41	10	the	the	DET
ftr-473	41	11	web	web	NOUN
ftr-473	41	12	of	of	ADP
ftr-473	41	13	rules	rule	NOUN
ftr-473	41	14	governing	govern	VERB
ftr-473	41	15	distributions	distribution	NOUN
ftr-473	41	16	from	from	ADP
ftr-473	41	17	qualified	qualified	ADJ
ftr-473	41	18	plans	plan	NOUN
ftr-473	41	19	.	.	PUNCT
ftr-473	42	1	bennett	bennett	PROPN
ftr-473	42	2	,	,	PUNCT
ftr-473	42	3	in	in	ADP
ftr-473	42	4	suggesting	suggest	VERB
ftr-473	42	5	that	that	SCONJ
ftr-473	42	6	a	a	DET
ftr-473	42	7	bolstered	bolster	VERB
ftr-473	42	8	version	version	NOUN
ftr-473	42	9	of	of	ADP
ftr-473	42	10	§	§	PROPN
ftr-473	42	11	4980a	4980a	NUM
ftr-473	42	12	replace	replace	VERB
ftr-473	42	13	§	§	PROPN
ftr-473	42	14	415	415	NUM
ftr-473	42	15	,	,	PUNCT
ftr-473	42	16	noted	note	VERB
ftr-473	42	17	that	that	SCONJ
ftr-473	42	18	the	the	DET
ftr-473	42	19	suggestion	suggestion	NOUN
ftr-473	42	20	,	,	PUNCT
ftr-473	42	21	even	even	ADV
ftr-473	42	22	if	if	SCONJ
ftr-473	42	23	rejected	reject	VERB
ftr-473	42	24	,	,	PUNCT
ftr-473	42	25	might	might	AUX
ftr-473	42	26	give	give	VERB
ftr-473	42	27	rise	rise	NOUN
ftr-473	42	28	to	to	ADP
ftr-473	42	29	"	"	PUNCT
ftr-473	42	30	consideration	consideration	NOUN
ftr-473	42	31	...	...	PUNCT
ftr-473	42	32	of	of	ADP
ftr-473	42	33	simplifications	simplification	NOUN
ftr-473	42	34	to	to	PART
ftr-473	42	35	section	section	NOUN
ftr-473	42	36	415	415	NUM
ftr-473	42	37	.	.	PUNCT
ftr-473	42	38	"	"	PUNCT
ftr-473	43	1	i	i	PRON
ftr-473	43	2	d.	d.	PROPN
ftr-473	43	3	at	at	ADP
ftr-473	43	4	40	40	NUM
ftr-473	43	5	.	.	PUNCT
ftr-473	44	1	as	as	SCONJ
ftr-473	44	2	is	be	AUX
ftr-473	44	3	noted	note	VERB
ftr-473	44	4	later	later	ADV
ftr-473	44	5	,	,	PUNCT
ftr-473	44	6	the	the	DET
ftr-473	44	7	proposals	proposal	NOUN
ftr-473	44	8	to	to	PART
ftr-473	44	9	eliminate	eliminate	VERB
ftr-473	44	10	§	§	PROPN
ftr-473	44	11	415	415	NUM
ftr-473	44	12	are	be	AUX
ftr-473	44	13	not	not	PART
ftr-473	44	14	nearly	nearly	ADV
ftr-473	44	15	so	so	ADV
ftr-473	44	16	serious	serious	ADJ
ftr-473	44	17	as	as	ADP
ftr-473	44	18	the	the	DET
ftr-473	44	19	proposals	proposal	NOUN
ftr-473	44	20	to	to	PART
ftr-473	44	21	eliminate	eliminate	VERB
ftr-473	44	22	subsection	subsection	NOUN
ftr-473	44	23	(	(	PUNCT
ftr-473	44	24	e	e	NOUN
ftr-473	44	25	)	)	PUNCT
ftr-473	44	26	.	.	PUNCT
ftr-473	45	1	the	the	DET
ftr-473	45	2	association	association	NOUN
ftr-473	45	3	of	of	ADP
ftr-473	45	4	private	private	ADJ
ftr-473	45	5	pension	pension	NOUN
ftr-473	45	6	&	&	CCONJ
ftr-473	45	7	welfare	welfare	NOUN
ftr-473	45	8	plans	plan	NOUN
ftr-473	45	9	(	(	PUNCT
ftr-473	45	10	"	"	PUNCT
ftr-473	45	11	appwp	appwp	NOUN
ftr-473	45	12	"	"	PUNCT
ftr-473	45	13	)	)	PUNCT
ftr-473	45	14	has	have	AUX
ftr-473	45	15	argued	argue	VERB
ftr-473	45	16	that	that	SCONJ
ftr-473	45	17	§	§	PROPN
ftr-473	45	18	415(e	415(e	PROPN
ftr-473	45	19	)	)	PUNCT
ftr-473	45	20	should	should	AUX
ftr-473	45	21	be	be	AUX
ftr-473	45	22	eliminated	eliminate	VERB
ftr-473	45	23	if	if	SCONJ
ftr-473	45	24	congress	congress	PROPN
ftr-473	45	25	retains	retain	VERB
ftr-473	45	26	the	the	DET
ftr-473	45	27	§	§	PROPN
ftr-473	45	28	4980a	4980a	NUM
ftr-473	45	29	tax	tax	NOUN
ftr-473	45	30	.	.	PUNCT
ftr-473	46	1	gridlock	gridlock	NOUN
ftr-473	46	2	,	,	PUNCT
ftr-473	46	3	supra	supra	PROPN
ftr-473	46	4	note	note	NOUN
ftr-473	46	5	1	1	NUM
ftr-473	46	6	,	,	PUNCT
ftr-473	46	7	at	at	ADP
ftr-473	46	8	32	32	NUM
ftr-473	46	9	-	-	SYM
ftr-473	46	10	34	34	NUM
ftr-473	46	11	.	.	PUNCT
ftr-473	47	1	however	however	ADV
ftr-473	47	2	,	,	PUNCT
ftr-473	47	3	appwp	appwp	NOUN
ftr-473	47	4	would	would	AUX
ftr-473	47	5	prefer	prefer	VERB
ftr-473	47	6	repeal	repeal	NOUN
ftr-473	47	7	of	of	ADP
ftr-473	47	8	§	§	PROPN
ftr-473	47	9	4980a	4980a	NUM
ftr-473	47	10	to	to	ADP
ftr-473	47	11	repeal	repeal	NOUN
ftr-473	47	12	of	of	ADP
ftr-473	47	13	§	§	PROPN
ftr-473	47	14	415(e	415(e	PROPN
ftr-473	47	15	)	)	PUNCT
ftr-473	47	16	.	.	PUNCT
ftr-473	48	1	the	the	DET
ftr-473	48	2	concept	concept	NOUN
ftr-473	48	3	for	for	ADP
ftr-473	48	4	the	the	DET
ftr-473	48	5	§	§	PROPN
ftr-473	48	6	4980a	4980a	PROPN
ftr-473	48	7	excise	excise	NOUN
ftr-473	48	8	tax	tax	NOUN
ftr-473	48	9	came	come	VERB
ftr-473	48	10	from	from	ADP
ftr-473	48	11	the	the	DET
ftr-473	48	12	department	department	NOUN
ftr-473	48	13	of	of	ADP
ftr-473	48	14	the	the	DET
ftr-473	48	15	treasury	treasury	PROPN
ftr-473	48	16	.	.	PUNCT
ftr-473	49	1	tax	tax	NOUN
ftr-473	49	2	reform	reform	NOUN
ftr-473	49	3	,	,	PUNCT
ftr-473	49	4	supra	supra	PROPN
ftr-473	49	5	note	note	NOUN
ftr-473	49	6	4	4	NUM
ftr-473	49	7	,	,	PUNCT
ftr-473	49	8	at	at	ADP
ftr-473	49	9	349	349	NUM
ftr-473	49	10	-	-	SYM
ftr-473	49	11	53	53	NUM
ftr-473	49	12	.	.	PUNCT
ftr-473	50	1	the	the	DET
ftr-473	50	2	influential	influential	ADJ
ftr-473	50	3	proposals	proposal	NOUN
ftr-473	50	4	led	lead	VERB
ftr-473	50	5	to	to	ADP
ftr-473	50	6	the	the	DET
ftr-473	50	7	tax	tax	NOUN
ftr-473	50	8	reform	reform	NOUN
ftr-473	50	9	act	act	NOUN
ftr-473	50	10	of	of	ADP
ftr-473	50	11	1986	1986	NUM
ftr-473	50	12	.	.	PUNCT
ftr-473	51	1	the	the	DET
ftr-473	51	2	department	department	NOUN
ftr-473	51	3	had	have	AUX
ftr-473	51	4	proposed	propose	VERB
ftr-473	51	5	an	an	DET
ftr-473	51	6	excise	excise	NOUN
ftr-473	51	7	tax	tax	NOUN
ftr-473	51	8	as	as	ADP
ftr-473	51	9	a	a	DET
ftr-473	51	10	substitute	substitute	NOUN
ftr-473	51	11	for	for	ADP
ftr-473	51	12	§	§	PROPN
ftr-473	51	13	415(e	415(e	PROPN
ftr-473	51	14	)	)	PUNCT
ftr-473	51	15	,	,	PUNCT
ftr-473	51	16	which	which	PRON
ftr-473	51	17	it	it	PRON
ftr-473	51	18	stated	state	VERB
ftr-473	51	19	"	"	PUNCT
ftr-473	51	20	may	may	AUX
ftr-473	51	21	be	be	AUX
ftr-473	51	22	the	the	DET
ftr-473	51	23	primary	primary	ADJ
ftr-473	51	24	source	source	NOUN
ftr-473	51	25	of	of	ADP
ftr-473	51	26	complexity	complexity	NOUN
ftr-473	51	27	in	in	ADP
ftr-473	51	28	the	the	DET
ftr-473	51	29	retirement	retirement	NOUN
ftr-473	51	30	plan	plan	NOUN
ftr-473	51	31	area	area	NOUN
ftr-473	51	32	.	.	PUNCT
ftr-473	51	33	"	"	PUNCT
ftr-473	52	1	i	i	PRON
ftr-473	52	2	d.	d.	PROPN
ftr-473	52	3	at	at	ADP
ftr-473	52	4	350	350	NUM
ftr-473	52	5	.	.	PUNCT
ftr-473	53	1	congress	congress	PROPN
ftr-473	53	2	,	,	PUNCT
ftr-473	53	3	although	although	SCONJ
ftr-473	53	4	adding	add	VERB
ftr-473	53	5	the	the	DET
ftr-473	53	6	excise	excise	NOUN
ftr-473	53	7	tax	tax	NOUN
ftr-473	53	8	,	,	PUNCT
ftr-473	53	9	retained	retain	VERB
ftr-473	53	10	the	the	DET
ftr-473	53	11	§	§	PROPN
ftr-473	53	12	415(e	415(e	PROPN
ftr-473	53	13	)	)	PUNCT
ftr-473	53	14	limits	limit	NOUN
ftr-473	53	15	.	.	PUNCT
ftr-473	54	1	6	6	X
ftr-473	54	2	.	.	X
ftr-473	54	3	the	the	DET
ftr-473	54	4	case	case	NOUN
ftr-473	54	5	for	for	ADP
ftr-473	54	6	elimination	elimination	NOUN
ftr-473	54	7	of	of	ADP
ftr-473	54	8	§	§	PROPN
ftr-473	54	9	415(e	415(e	PROPN
ftr-473	54	10	)	)	PUNCT
ftr-473	54	11	is	be	AUX
ftr-473	54	12	made	make	VERB
ftr-473	54	13	articulately	articulately	ADV
ftr-473	54	14	in	in	ADP
ftr-473	54	15	a	a	DET
ftr-473	54	16	memorandum	memorandum	NOUN
ftr-473	54	17	prepared	prepare	VERB
ftr-473	54	18	by	by	ADP
ftr-473	54	19	an	an	DET
ftr-473	54	20	attorney	attorney	NOUN
ftr-473	54	21	participating	participate	VERB
ftr-473	54	22	in	in	ADP
ftr-473	54	23	the	the	DET
ftr-473	54	24	american	american	ADJ
ftr-473	54	25	tax	tax	PROPN
ftr-473	54	26	policy	policy	PROPN
ftr-473	54	27	institute	institute	PROPN
ftr-473	54	28	pension	pension	NOUN
ftr-473	54	29	roundtable	roundtable	NOUN
ftr-473	54	30	.	.	PUNCT
ftr-473	55	1	see	see	VERB
ftr-473	55	2	irish	irish	ADJ
ftr-473	55	3	memo	memo	NOUN
ftr-473	55	4	,	,	PUNCT
ftr-473	55	5	supra	supra	PROPN
ftr-473	55	6	note	note	NOUN
ftr-473	55	7	5	5	NUM
ftr-473	55	8	,	,	PUNCT
ftr-473	55	9	at	at	ADP
ftr-473	55	10	8	8	NUM
ftr-473	55	11	.	.	PUNCT
ftr-473	56	1	the	the	DET
ftr-473	56	2	memorandum	memorandum	NOUN
ftr-473	56	3	also	also	ADV
ftr-473	56	4	suggests	suggest	VERB
ftr-473	56	5	that	that	SCONJ
ftr-473	56	6	§	§	PROPN
ftr-473	56	7	415	415	NUM
ftr-473	56	8	itself	itself	PRON
ftr-473	56	9	might	might	AUX
ftr-473	56	10	be	be	AUX
ftr-473	56	11	eliminated	eliminate	VERB
ftr-473	56	12	.	.	PUNCT
ftr-473	57	1	i	i	PRON
ftr-473	57	2	d.	d.	VERB
ftr-473	58	1	[	[	X
ftr-473	58	2	vol	vol	NOUN
ftr-473	58	3	2:2	2:2	NUM
ftr-473	58	4	simplification	simplification	NOUN
ftr-473	58	5	and	and	CCONJ
ftr-473	58	6	irc	irc	ADP
ftr-473	58	7	§	§	PROPN
ftr-473	58	8	415	415	NUM
ftr-473	58	9	because	because	SCONJ
ftr-473	58	10	i	i	PRON
ftr-473	58	11	agree	agree	VERB
ftr-473	58	12	with	with	ADP
ftr-473	58	13	the	the	DET
ftr-473	58	14	basic	basic	ADJ
ftr-473	58	15	idea	idea	NOUN
ftr-473	58	16	undergirding	undergirding	NOUN
ftr-473	58	17	section	section	NOUN
ftr-473	58	18	415	415	NUM
ftr-473	58	19	and	and	CCONJ
ftr-473	58	20	reject	reject	VERB
ftr-473	58	21	the	the	DET
ftr-473	58	22	argument	argument	NOUN
ftr-473	58	23	that	that	PRON
ftr-473	58	24	section	section	NOUN
ftr-473	58	25	4980a	4980a	NOUN
ftr-473	58	26	serves	serve	VERB
ftr-473	58	27	adequately	adequately	ADV
ftr-473	58	28	as	as	ADP
ftr-473	58	29	a	a	DET
ftr-473	58	30	replacement	replacement	NOUN
ftr-473	58	31	,	,	PUNCT
ftr-473	58	32	i	i	PRON
ftr-473	58	33	disagree	disagree	VERB
ftr-473	58	34	that	that	SCONJ
ftr-473	58	35	section	section	NOUN
ftr-473	58	36	415	415	NUM
ftr-473	58	37	is	be	AUX
ftr-473	58	38	an	an	DET
ftr-473	58	39	attractive	attractive	ADJ
ftr-473	58	40	candidate	candidate	NOUN
ftr-473	58	41	for	for	ADP
ftr-473	58	42	repeal	repeal	NOUN
ftr-473	58	43	.	.	PUNCT
ftr-473	59	1	moreover	moreover	ADV
ftr-473	59	2	,	,	PUNCT
ftr-473	59	3	in	in	ADP
ftr-473	59	4	my	my	PRON
ftr-473	59	5	view	view	NOUN
ftr-473	59	6	even	even	ADV
ftr-473	59	7	a	a	DET
ftr-473	59	8	repeal	repeal	NOUN
ftr-473	59	9	limited	limit	VERB
ftr-473	59	10	to	to	ADP
ftr-473	59	11	subsection	subsection	NOUN
ftr-473	59	12	415(e	415(e	NOUN
ftr-473	59	13	)	)	PUNCT
ftr-473	59	14	would	would	AUX
ftr-473	59	15	be	be	AUX
ftr-473	59	16	an	an	DET
ftr-473	59	17	error	error	NOUN
ftr-473	59	18	because	because	SCONJ
ftr-473	59	19	of	of	ADP
ftr-473	59	20	the	the	DET
ftr-473	59	21	subsection	subsection	NOUN
ftr-473	59	22	's	's	PART
ftr-473	59	23	importance	importance	NOUN
ftr-473	59	24	in	in	ADP
ftr-473	59	25	maintaining	maintain	VERB
ftr-473	59	26	section	section	NOUN
ftr-473	59	27	415	415	NUM
ftr-473	59	28	's	's	PART
ftr-473	59	29	overall	overall	ADJ
ftr-473	59	30	integrity	integrity	NOUN
ftr-473	59	31	.	.	PUNCT
ftr-473	60	1	this	this	DET
ftr-473	60	2	article	article	NOUN
ftr-473	60	3	explains	explain	VERB
ftr-473	60	4	the	the	DET
ftr-473	60	5	basis	basis	NOUN
ftr-473	60	6	for	for	ADP
ftr-473	60	7	these	these	DET
ftr-473	60	8	views	view	NOUN
ftr-473	60	9	and	and	CCONJ
ftr-473	60	10	also	also	ADV
ftr-473	60	11	suggests	suggest	VERB
ftr-473	60	12	ways	way	NOUN
ftr-473	60	13	of	of	ADP
ftr-473	60	14	simplifying	simplify	VERB
ftr-473	60	15	section	section	NOUN
ftr-473	60	16	415(e	415(e	NOUN
ftr-473	60	17	)	)	PUNCT
ftr-473	60	18	short	short	ADJ
ftr-473	60	19	of	of	ADP
ftr-473	60	20	repealing	repeal	VERB
ftr-473	60	21	it	it	PRON
ftr-473	60	22	.	.	PUNCT
ftr-473	61	1	the	the	DET
ftr-473	61	2	article	article	NOUN
ftr-473	61	3	is	be	AUX
ftr-473	61	4	divided	divide	VERB
ftr-473	61	5	into	into	ADP
ftr-473	61	6	three	three	NUM
ftr-473	61	7	parts	part	NOUN
ftr-473	61	8	.	.	PUNCT
ftr-473	62	1	the	the	DET
ftr-473	62	2	first	first	ADJ
ftr-473	62	3	part	part	NOUN
ftr-473	62	4	describes	describe	VERB
ftr-473	62	5	the	the	DET
ftr-473	62	6	pertinent	pertinent	ADJ
ftr-473	62	7	provisions	provision	NOUN
ftr-473	62	8	of	of	ADP
ftr-473	62	9	section	section	NOUN
ftr-473	62	10	415	415	NUM
ftr-473	62	11	.	.	PUNCT
ftr-473	63	1	the	the	DET
ftr-473	63	2	second	second	ADJ
ftr-473	63	3	part	part	NOUN
ftr-473	63	4	responds	respond	VERB
ftr-473	63	5	to	to	ADP
ftr-473	63	6	the	the	DET
ftr-473	63	7	argument	argument	NOUN
ftr-473	63	8	that	that	PRON
ftr-473	63	9	section	section	NOUN
ftr-473	63	10	415	415	NUM
ftr-473	63	11	should	should	AUX
ftr-473	63	12	be	be	AUX
ftr-473	63	13	eliminated	eliminate	VERB
ftr-473	63	14	rather	rather	ADV
ftr-473	63	15	than	than	ADP
ftr-473	63	16	simplified	simplified	ADJ
ftr-473	63	17	;	;	PUNCT
ftr-473	63	18	this	this	DET
ftr-473	63	19	part	part	NOUN
ftr-473	63	20	explores	explore	VERB
ftr-473	63	21	the	the	DET
ftr-473	63	22	policy	policy	NOUN
ftr-473	63	23	goals	goal	NOUN
ftr-473	63	24	served	serve	VERB
ftr-473	63	25	by	by	ADP
ftr-473	63	26	section	section	NOUN
ftr-473	63	27	415	415	NUM
ftr-473	63	28	and	and	CCONJ
ftr-473	63	29	considers	consider	VERB
ftr-473	63	30	whether	whether	SCONJ
ftr-473	63	31	section	section	NOUN
ftr-473	63	32	415	415	NUM
ftr-473	63	33	has	have	VERB
ftr-473	63	34	anything	anything	PRON
ftr-473	63	35	to	to	PART
ftr-473	63	36	add	add	VERB
ftr-473	63	37	to	to	ADP
ftr-473	63	38	other	other	ADJ
ftr-473	63	39	code	code	NOUN
ftr-473	63	40	sections	section	NOUN
ftr-473	63	41	-	-	PUNCT
ftr-473	63	42	primarily	primarily	ADV
ftr-473	63	43	section	section	NOUN
ftr-473	63	44	4980a	4980a	NUM
ftr-473	63	45	-	-	PUNCT
ftr-473	63	46	that	that	PRON
ftr-473	63	47	serve	serve	VERB
ftr-473	63	48	similar	similar	ADJ
ftr-473	63	49	policy	policy	NOUN
ftr-473	63	50	objectives	objective	NOUN
ftr-473	63	51	.	.	PUNCT
ftr-473	64	1	the	the	DET
ftr-473	64	2	third	third	ADJ
ftr-473	64	3	part	part	NOUN
ftr-473	64	4	suggests	suggest	VERB
ftr-473	64	5	two	two	NUM
ftr-473	64	6	approaches	approach	NOUN
ftr-473	64	7	that	that	PRON
ftr-473	64	8	congress	congress	PROPN
ftr-473	64	9	might	might	AUX
ftr-473	64	10	take	take	VERB
ftr-473	64	11	toward	toward	ADP
ftr-473	64	12	simplification	simplification	NOUN
ftr-473	64	13	of	of	ADP
ftr-473	64	14	section	section	NOUN
ftr-473	64	15	415	415	NUM
ftr-473	64	16	.	.	PUNCT
ftr-473	65	1	i.	i.	NOUN
ftr-473	65	2	description	description	NOUN
ftr-473	65	3	of	of	ADP
ftr-473	65	4	section	section	NOUN
ftr-473	65	5	415	415	NUM
ftr-473	65	6	section	section	NOUN
ftr-473	65	7	415	415	NUM
ftr-473	65	8	includes	include	VERB
ftr-473	65	9	three	three	NUM
ftr-473	65	10	limits	limit	NOUN
ftr-473	65	11	.	.	PUNCT
ftr-473	66	1	one	one	NUM
ftr-473	66	2	limit	limit	NOUN
ftr-473	66	3	(	(	PUNCT
ftr-473	66	4	from	from	ADP
ftr-473	66	5	section	section	NOUN
ftr-473	66	6	415(b	415(b	PROPN
ftr-473	66	7	)	)	PUNCT
ftr-473	66	8	,	,	PUNCT
ftr-473	66	9	hereinafter	hereinafter	NOUN
ftr-473	66	10	referred	refer	VERB
ftr-473	66	11	to	to	ADP
ftr-473	66	12	as	as	SCONJ
ftr-473	66	13	the	the	DET
ftr-473	66	14	"	"	PUNCT
ftr-473	66	15	(	(	PUNCT
ftr-473	66	16	b	b	NOUN
ftr-473	66	17	)	)	PUNCT
ftr-473	66	18	limit	limit	NOUN
ftr-473	66	19	"	"	PUNCT
ftr-473	66	20	or	or	CCONJ
ftr-473	66	21	the	the	DET
ftr-473	66	22	"	"	PUNCT
ftr-473	66	23	defined	define	VERB
ftr-473	66	24	benefit	benefit	NOUN
ftr-473	66	25	limit	limit	NOUN
ftr-473	66	26	"	"	PUNCT
ftr-473	66	27	)	)	PUNCT
ftr-473	66	28	restricts	restrict	VERB
ftr-473	66	29	the	the	DET
ftr-473	66	30	maximum	maximum	ADJ
ftr-473	66	31	annual	annual	ADJ
ftr-473	66	32	retirement	retirement	NOUN
ftr-473	66	33	benefit	benefit	NOUN
ftr-473	66	34	an	an	DET
ftr-473	66	35	employee	employee	NOUN
ftr-473	66	36	can	can	AUX
ftr-473	66	37	accrue	accrue	VERB
ftr-473	66	38	under	under	ADP
ftr-473	66	39	all	all	DET
ftr-473	66	40	defined	define	VERB
ftr-473	66	41	benefit	benefit	NOUN
ftr-473	66	42	plans	plan	NOUN
ftr-473	66	43	maintained	maintain	VERB
ftr-473	66	44	at	at	ADP
ftr-473	66	45	any	any	DET
ftr-473	66	46	time	time	NOUN
ftr-473	66	47	by	by	ADP
ftr-473	66	48	an	an	DET
ftr-473	66	49	employer	employer	NOUN
ftr-473	66	50	.	.	PUNCT
ftr-473	67	1	the	the	DET
ftr-473	67	2	limitation	limitation	NOUN
ftr-473	67	3	is	be	AUX
ftr-473	67	4	an	an	DET
ftr-473	67	5	annual	annual	ADJ
ftr-473	67	6	straight	straight	ADJ
ftr-473	67	7	single	single	ADJ
ftr-473	67	8	-	-	PUNCT
ftr-473	67	9	life	life	NOUN
ftr-473	67	10	annuity	annuity	NOUN
ftr-473	67	11	equal	equal	ADJ
ftr-473	67	12	to	to	ADP
ftr-473	67	13	the	the	DET
ftr-473	67	14	lesser	less	ADJ
ftr-473	67	15	of	of	ADP
ftr-473	67	16	$	$	SYM
ftr-473	67	17	90,000	90,000	NUM
ftr-473	67	18	or	or	CCONJ
ftr-473	67	19	100	100	NUM
ftr-473	67	20	%	%	NOUN
ftr-473	67	21	of	of	ADP
ftr-473	67	22	the	the	DET
ftr-473	67	23	employee	employee	NOUN
ftr-473	67	24	's	's	PART
ftr-473	67	25	average	average	ADJ
ftr-473	67	26	compensation	compensation	NOUN
ftr-473	67	27	over	over	ADP
ftr-473	67	28	the	the	DET
ftr-473	67	29	highest	high	ADJ
ftr-473	67	30	three	three	NUM
ftr-473	67	31	-	-	PUNCT
ftr-473	67	32	year	year	NOUN
ftr-473	67	33	period.7	period.7	NOUN
ftr-473	67	34	the	the	DET
ftr-473	67	35	dollar	dollar	NOUN
ftr-473	67	36	figure	figure	NOUN
ftr-473	67	37	,	,	PUNCT
ftr-473	67	38	however	however	ADV
ftr-473	67	39	,	,	PUNCT
ftr-473	67	40	is	be	AUX
ftr-473	67	41	indexed	index	VERB
ftr-473	67	42	to	to	ADP
ftr-473	67	43	the	the	DET
ftr-473	67	44	cost	cost	NOUN
ftr-473	67	45	of	of	ADP
ftr-473	67	46	the	the	DET
ftr-473	67	47	american	american	PROPN
ftr-473	67	48	bar	bar	PROPN
ftr-473	67	49	association	association	NOUN
ftr-473	67	50	section	section	NOUN
ftr-473	67	51	of	of	ADP
ftr-473	67	52	taxation	taxation	NOUN
ftr-473	67	53	has	have	AUX
ftr-473	67	54	prepared	prepare	VERB
ftr-473	67	55	a	a	DET
ftr-473	67	56	report	report	NOUN
ftr-473	67	57	advocating	advocate	VERB
ftr-473	67	58	several	several	ADJ
ftr-473	67	59	changes	change	NOUN
ftr-473	67	60	to	to	PART
ftr-473	67	61	simplify	simplify	VERB
ftr-473	67	62	§	§	PROPN
ftr-473	67	63	415	415	NUM
ftr-473	67	64	,	,	PUNCT
ftr-473	67	65	including	include	VERB
ftr-473	67	66	repeal	repeal	NOUN
ftr-473	67	67	of	of	ADP
ftr-473	67	68	§	§	PROPN
ftr-473	67	69	415(e	415(e	PROPN
ftr-473	67	70	)	)	PUNCT
ftr-473	67	71	.	.	PUNCT
ftr-473	68	1	american	american	PROPN
ftr-473	68	2	bar	bar	PROPN
ftr-473	68	3	association	association	PROPN
ftr-473	68	4	.	.	PUNCT
ftr-473	69	1	section	section	NOUN
ftr-473	69	2	of	of	ADP
ftr-473	69	3	taxation	taxation	NOUN
ftr-473	69	4	,	,	PUNCT
ftr-473	69	5	possible	possible	ADJ
ftr-473	69	6	simplification	simplification	NOUN
ftr-473	69	7	proposals	proposal	NOUN
ftr-473	69	8	relating	relate	VERB
ftr-473	69	9	to	to	ADP
ftr-473	69	10	limitations	limitation	NOUN
ftr-473	69	11	on	on	ADP
ftr-473	69	12	benefits	benefit	NOUN
ftr-473	69	13	and	and	CCONJ
ftr-473	69	14	contributions	contribution	NOUN
ftr-473	69	15	under	under	ADP
ftr-473	69	16	qualified	qualified	ADJ
ftr-473	69	17	plans	plan	NOUN
ftr-473	69	18	(	(	PUNCT
ftr-473	69	19	sept	sept	PROPN
ftr-473	69	20	.	.	PROPN
ftr-473	69	21	23	23	NUM
ftr-473	69	22	,	,	PUNCT
ftr-473	69	23	1993	1993	NUM
ftr-473	69	24	)	)	PUNCT
ftr-473	69	25	(	(	PUNCT
ftr-473	69	26	on	on	ADP
ftr-473	69	27	file	file	NOUN
ftr-473	69	28	at	at	ADP
ftr-473	69	29	the	the	DET
ftr-473	69	30	university	university	PROPN
ftr-473	69	31	of	of	ADP
ftr-473	69	32	alabama	alabama	PROPN
ftr-473	69	33	school	school	PROPN
ftr-473	69	34	of	of	ADP
ftr-473	69	35	law	law	NOUN
ftr-473	69	36	library	library	NOUN
ftr-473	69	37	)	)	PUNCT
ftr-473	70	1	[	[	X
ftr-473	70	2	hereinafter	hereinafter	NOUN
ftr-473	70	3	aba	aba	PROPN
ftr-473	70	4	report	report	NOUN
ftr-473	70	5	]	]	PUNCT
ftr-473	70	6	.	.	PUNCT
ftr-473	71	1	the	the	DET
ftr-473	71	2	author	author	NOUN
ftr-473	71	3	of	of	ADP
ftr-473	71	4	this	this	DET
ftr-473	71	5	article	article	NOUN
ftr-473	71	6	,	,	PUNCT
ftr-473	71	7	who	who	PRON
ftr-473	71	8	was	be	AUX
ftr-473	71	9	a	a	DET
ftr-473	71	10	member	member	NOUN
ftr-473	71	11	of	of	ADP
ftr-473	71	12	the	the	DET
ftr-473	71	13	subcommittee	subcommittee	NOUN
ftr-473	71	14	that	that	PRON
ftr-473	71	15	drafted	draft	VERB
ftr-473	71	16	the	the	DET
ftr-473	71	17	report	report	NOUN
ftr-473	71	18	,	,	PUNCT
ftr-473	71	19	dissented	dissent	VERB
ftr-473	71	20	from	from	ADP
ftr-473	71	21	the	the	DET
ftr-473	71	22	report	report	NOUN
ftr-473	71	23	's	's	PART
ftr-473	71	24	recommendation	recommendation	NOUN
ftr-473	71	25	that	that	SCONJ
ftr-473	71	26	§	§	PROPN
ftr-473	71	27	415(e	415(e	PROPN
ftr-473	71	28	)	)	PUNCT
ftr-473	71	29	be	be	AUX
ftr-473	71	30	deleted	delete	VERB
ftr-473	71	31	.	.	PUNCT
ftr-473	72	1	i	i	PRON
ftr-473	72	2	d.	d.	PROPN
ftr-473	72	3	at	at	ADP
ftr-473	72	4	i.	i.	PROPN
ftr-473	72	5	7	7	NUM
ftr-473	72	6	.	.	PUNCT
ftr-473	72	7	irc	irc	PROPN
ftr-473	72	8	§	§	PROPN
ftr-473	72	9	415(b)(1	415(b)(1	PROPN
ftr-473	72	10	)	)	PUNCT
ftr-473	72	11	.	.	PUNCT
ftr-473	73	1	erisa	erisa	NOUN
ftr-473	73	2	originally	originally	ADV
ftr-473	73	3	set	set	VERB
ftr-473	73	4	the	the	DET
ftr-473	73	5	dollar	dollar	NOUN
ftr-473	73	6	limi	limi	NOUN
ftr-473	73	7	"	"	PUNCT
ftr-473	73	8	at	at	ADP
ftr-473	73	9	s75,000	s75,000	PROPN
ftr-473	73	10	.	.	PUNCT
ftr-473	74	1	but	but	CCONJ
ftr-473	74	2	cost	cost	NOUN
ftr-473	74	3	-	-	PUNCT
ftr-473	74	4	of	of	ADP
ftr-473	74	5	-	-	PUNCT
ftr-473	74	6	living	living	NOUN
ftr-473	74	7	adjustments	adjustment	NOUN
ftr-473	74	8	pushed	push	VERB
ftr-473	74	9	it	it	PRON
ftr-473	74	10	up	up	ADP
ftr-473	74	11	to	to	ADP
ftr-473	74	12	s136,425	s136,425	NOUN
ftr-473	74	13	by	by	ADP
ftr-473	74	14	1982	1982	NUM
ftr-473	74	15	.	.	PUNCT
ftr-473	75	1	i.r.s	i.r.s	PROPN
ftr-473	75	2	.	.	PUNCT
ftr-473	76	1	information	information	NOUN
ftr-473	76	2	rcl	rcl	NOUN
ftr-473	76	3	.	.	PUNCT
ftr-473	77	1	ir-8"2	ir-8"2	NOUN
ftr-473	77	2	-	-	SYM
ftr-473	77	3	18	18	NUM
ftr-473	77	4	(	(	PUNCT
ftr-473	77	5	1982	1982	NUM
ftr-473	77	6	)	)	PUNCT
ftr-473	77	7	.	.	PUNCT
ftr-473	78	1	congress	congress	PROPN
ftr-473	78	2	reduced	reduce	VERB
ftr-473	78	3	the	the	DET
ftr-473	78	4	limitation	limitation	NOUN
ftr-473	78	5	to	to	ADP
ftr-473	78	6	s90,000	s90,000	ADJ
ftr-473	78	7	in	in	ADP
ftr-473	78	8	the	the	DET
ftr-473	78	9	tax	tax	NOUN
ftr-473	78	10	equity	equity	NOUN
ftr-473	78	11	and	and	CCONJ
ftr-473	78	12	fiscal	fiscal	ADJ
ftr-473	78	13	responsibility	responsibility	NOUN
ftr-473	78	14	act	act	NOUN
ftr-473	78	15	of	of	ADP
ftr-473	78	16	1982	1982	NUM
ftr-473	78	17	(	(	PUNCT
ftr-473	78	18	"	"	PUNCT
ftr-473	78	19	tefra	tefra	X
ftr-473	78	20	"	"	PUNCT
ftr-473	78	21	)	)	PUNCT
ftr-473	78	22	,	,	PUNCT
ftr-473	78	23	pub	pub	NOUN
ftr-473	78	24	.	.	PUNCT
ftr-473	79	1	l.	l.	PROPN
ftr-473	79	2	no	no	INTJ
ftr-473	79	3	.	.	PROPN
ftr-473	80	1	97	97	NUM
ftr-473	80	2	-	-	SYM
ftr-473	80	3	248	248	NUM
ftr-473	80	4	,	,	PUNCT
ftr-473	80	5	§	§	PROPN
ftr-473	80	6	235(g)(2	235(g)(2	NUM
ftr-473	80	7	)	)	PUNCT
ftr-473	80	8	.	.	PUNCT
ftr-473	81	1	96	96	NUM
ftr-473	81	2	stat	stat	NOUN
ftr-473	81	3	.	.	PUNCT
ftr-473	82	1	324	324	NUM
ftr-473	82	2	,	,	PUNCT
ftr-473	82	3	508	508	NUM
ftr-473	82	4	(	(	PUNCT
ftr-473	82	5	1982	1982	NUM
ftr-473	82	6	)	)	PUNCT
ftr-473	82	7	but	but	CCONJ
ftr-473	82	8	generally	generally	ADV
ftr-473	82	9	preserved	preserve	VERB
ftr-473	82	10	already	already	ADV
ftr-473	82	11	-	-	PUNCT
ftr-473	82	12	accrued	accrue	VERB
ftr-473	82	13	benefits	benefit	NOUN
ftr-473	82	14	in	in	ADP
ftr-473	82	15	excess	excess	NOUN
ftr-473	82	16	of	of	ADP
ftr-473	82	17	the	the	DET
ftr-473	82	18	reduced	reduce	VERB
ftr-473	82	19	limits	limit	NOUN
ftr-473	82	20	.	.	PUNCT
ftr-473	83	1	§	§	PROPN
ftr-473	83	2	235(g)(4	235(g)(4	PROPN
ftr-473	83	3	)	)	PUNCT
ftr-473	83	4	,	,	PUNCT
ftr-473	83	5	96	96	NUM
ftr-473	83	6	stat	stat	NOUN
ftr-473	83	7	.	.	PUNCT
ftr-473	84	1	at	at	ADP
ftr-473	84	2	508	508	NUM
ftr-473	84	3	-	-	SYM
ftr-473	84	4	09	09	NUM
ftr-473	84	5	.	.	PUNCT
ftr-473	85	1	see	see	VERB
ftr-473	85	2	generally	generally	ADV
ftr-473	85	3	tax	tax	NOUN
ftr-473	85	4	-	-	PUNCT
ftr-473	85	5	qualified	qualified	ADJ
ftr-473	85	6	retirement	retirement	NOUN
ftr-473	85	7	plans	plan	NOUN
ftr-473	85	8	after	after	ADP
ftr-473	85	9	tefra	tefra	PROPN
ftr-473	85	10	.	.	PUNCT
ftr-473	86	1	supra	supra	PROPN
ftr-473	86	2	note	note	PROPN
ftr-473	86	3	3	3	NUM
ftr-473	86	4	,	,	PUNCT
ftr-473	86	5	§	§	PROPN
ftr-473	86	6	37.03[6	37.03[6	NUM
ftr-473	86	7	]	]	PUNCT
ftr-473	86	8	.	.	PUNCT
ftr-473	87	1	congressional	congressional	ADJ
ftr-473	87	2	lore	lore	NOUN
ftr-473	87	3	,	,	PUNCT
ftr-473	87	4	as	as	SCONJ
ftr-473	87	5	retold	retell	VERB
ftr-473	87	6	by	by	ADP
ftr-473	87	7	former	former	ADJ
ftr-473	87	8	tax	tax	NOUN
ftr-473	87	9	-	-	PUNCT
ftr-473	87	10	writing	write	VERB
ftr-473	87	11	committee	committee	NOUN
ftr-473	87	12	staff	staff	NOUN
ftr-473	87	13	members	member	NOUN
ftr-473	87	14	,	,	PUNCT
ftr-473	87	15	has	have	VERB
ftr-473	87	16	it	it	PRON
ftr-473	87	17	that	that	SCONJ
ftr-473	87	18	there	there	PRON
ftr-473	87	19	had	have	AUX
ftr-473	87	20	been	be	AUX
ftr-473	87	21	intense	intense	ADJ
ftr-473	87	22	lobbying	lobbying	NOUN
ftr-473	87	23	in	in	ADP
ftr-473	87	24	1982	1982	NUM
ftr-473	87	25	from	from	ADP
ftr-473	87	26	business	business	NOUN
ftr-473	87	27	interests	interest	NOUN
ftr-473	87	28	to	to	PART
ftr-473	87	29	leave	leave	VERB
ftr-473	87	30	the	the	DET
ftr-473	87	31	dollar	dollar	NOUN
ftr-473	87	32	limits	limit	NOUN
ftr-473	87	33	intact	intact	ADJ
ftr-473	87	34	,	,	PUNCT
ftr-473	87	35	since	since	SCONJ
ftr-473	87	36	the	the	DET
ftr-473	87	37	limits	limit	NOUN
ftr-473	87	38	were	be	AUX
ftr-473	87	39	an	an	DET
ftr-473	87	40	integral	integral	ADJ
ftr-473	87	41	part	part	NOUN
ftr-473	87	42	of	of	ADP
ftr-473	87	43	erisa	erisa	NOUN
ftr-473	87	44	,	,	PUNCT
ftr-473	87	45	a	a	DET
ftr-473	87	46	statute	statute	NOUN
ftr-473	87	47	that	that	PRON
ftr-473	87	48	was	be	AUX
ftr-473	87	49	then	then	ADV
ftr-473	87	50	only	only	ADV
ftr-473	87	51	eight	eight	NUM
ftr-473	87	52	years	year	NOUN
ftr-473	87	53	old	old	ADJ
ftr-473	87	54	.	.	PUNCT
ftr-473	88	1	reducing	reduce	VERB
ftr-473	88	2	the	the	DET
ftr-473	88	3	limits	limit	NOUN
ftr-473	88	4	,	,	PUNCT
ftr-473	88	5	they	they	PRON
ftr-473	88	6	argued	argue	VERB
ftr-473	88	7	,	,	PUNCT
ftr-473	88	8	would	would	AUX
ftr-473	88	9	have	have	VERB
ftr-473	88	10	an	an	DET
ftr-473	88	11	adverse	adverse	ADJ
ftr-473	88	12	effect	effect	NOUN
ftr-473	88	13	on	on	ADP
ftr-473	88	14	plan	plan	NOUN
ftr-473	88	15	formation	formation	NOUN
ftr-473	88	16	and	and	CCONJ
ftr-473	88	17	also	also	ADV
ftr-473	88	18	would	would	AUX
ftr-473	88	19	be	be	AUX
ftr-473	88	20	unfair	unfair	ADJ
ftr-473	88	21	to	to	ADP
ftr-473	88	22	the	the	DET
ftr-473	88	23	businesses	business	NOUN
ftr-473	88	24	that	that	PRON
ftr-473	88	25	had	have	AUX
ftr-473	88	26	continued	continue	VERB
ftr-473	88	27	plan	plan	NOUN
ftr-473	88	28	sponsorship	sponsorship	NOUN
ftr-473	88	29	since	since	SCONJ
ftr-473	88	30	erisa	erisa	NOUN
ftr-473	88	31	's	's	PART
ftr-473	88	32	passage	passage	NOUN
ftr-473	88	33	in	in	ADP
ftr-473	88	34	reliance	reliance	NOUN
ftr-473	88	35	on	on	ADP
ftr-473	88	36	the	the	DET
ftr-473	88	37	limits	limit	NOUN
ftr-473	88	38	being	be	AUX
ftr-473	88	39	indexed	index	VERB
ftr-473	88	40	.	.	PUNCT
ftr-473	89	1	the	the	DET
ftr-473	89	2	lobbying	lobbying	NOUN
ftr-473	89	3	efforts	effort	NOUN
ftr-473	89	4	appeared	appear	VERB
ftr-473	89	5	to	to	PART
ftr-473	89	6	be	be	AUX
ftr-473	89	7	successful	successful	ADJ
ftr-473	89	8	and	and	CCONJ
ftr-473	89	9	a	a	DET
ftr-473	89	10	majority	majority	NOUN
ftr-473	89	11	of	of	ADP
ftr-473	89	12	members	member	NOUN
ftr-473	89	13	of	of	ADP
ftr-473	89	14	the	the	DET
ftr-473	89	15	house	house	NOUN
ftr-473	89	16	ways	way	NOUN
ftr-473	89	17	and	and	CCONJ
ftr-473	89	18	means	mean	VERB
ftr-473	89	19	committee	committee	NOUN
ftr-473	89	20	was	be	AUX
ftr-473	89	21	ready	ready	ADJ
ftr-473	89	22	to	to	PART
ftr-473	89	23	vote	vote	VERB
ftr-473	89	24	against	against	ADP
ftr-473	89	25	19941	19941	NUM
ftr-473	89	26	florida	florida	PROPN
ftr-473	89	27	tax	tax	PROPN
ftr-473	89	28	review	review	NOUN
ftr-473	89	29	living	live	VERB
ftr-473	89	30	and	and	CCONJ
ftr-473	89	31	in	in	ADP
ftr-473	89	32	1994	1994	NUM
ftr-473	89	33	is	be	AUX
ftr-473	89	34	$	$	SYM
ftr-473	89	35	118,881.8	118,881.8	NUM
ftr-473	89	36	the	the	DET
ftr-473	89	37	dollar	dollar	NOUN
ftr-473	89	38	limit	limit	NOUN
ftr-473	89	39	is	be	AUX
ftr-473	89	40	adjusted	adjust	VERB
ftr-473	89	41	if	if	SCONJ
ftr-473	89	42	the	the	DET
ftr-473	89	43	benefit	benefit	NOUN
ftr-473	89	44	begins	begin	VERB
ftr-473	89	45	earlier	early	ADV
ftr-473	89	46	or	or	CCONJ
ftr-473	89	47	later	later	ADV
ftr-473	89	48	than	than	ADP
ftr-473	89	49	social	social	ADJ
ftr-473	89	50	security	security	NOUN
ftr-473	89	51	retirement	retirement	NOUN
ftr-473	89	52	age	age	NOUN
ftr-473	89	53	,	,	PUNCT
ftr-473	89	54	or	or	CCONJ
ftr-473	89	55	is	be	AUX
ftr-473	89	56	paid	pay	VERB
ftr-473	89	57	in	in	ADP
ftr-473	89	58	a	a	DET
ftr-473	89	59	form	form	NOUN
ftr-473	89	60	other	other	ADJ
ftr-473	89	61	than	than	ADP
ftr-473	89	62	a	a	DET
ftr-473	89	63	straight	straight	ADJ
ftr-473	89	64	-	-	PUNCT
ftr-473	89	65	life	life	NOUN
ftr-473	89	66	annuity.9	annuity.9	PROPN
ftr-473	89	67	in	in	ADP
ftr-473	89	68	addition	addition	NOUN
ftr-473	89	69	,	,	PUNCT
ftr-473	89	70	the	the	DET
ftr-473	89	71	dollar	dollar	NOUN
ftr-473	89	72	limit	limit	NOUN
ftr-473	89	73	is	be	AUX
ftr-473	89	74	phased	phase	VERB
ftr-473	89	75	in	in	ADP
ftr-473	89	76	ratably	ratably	ADV
ftr-473	89	77	over	over	ADP
ftr-473	89	78	ten	ten	NUM
ftr-473	89	79	years	year	NOUN
ftr-473	89	80	of	of	ADP
ftr-473	89	81	actual	actual	ADJ
ftr-473	89	82	plan	plan	NOUN
ftr-473	89	83	participation	participation	NOUN
ftr-473	89	84	.	.	PUNCT
ftr-473	90	1	"	"	PUNCT
ftr-473	90	2	°	°	SCONJ
ftr-473	90	3	the	the	DET
ftr-473	90	4	compensation	compensation	NOUN
ftr-473	90	5	limit	limit	NOUN
ftr-473	90	6	is	be	AUX
ftr-473	90	7	phased	phase	VERB
ftr-473	90	8	in	in	ADP
ftr-473	90	9	over	over	ADP
ftr-473	90	10	ten	ten	NUM
ftr-473	90	11	years	year	NOUN
ftr-473	90	12	of	of	ADP
ftr-473	90	13	service	service	NOUN
ftr-473	90	14	with	with	ADP
ftr-473	90	15	the	the	DET
ftr-473	90	16	employer	employer	NOUN
ftr-473	90	17	rather	rather	ADV
ftr-473	90	18	than	than	ADP
ftr-473	90	19	plan	plan	VERB
ftr-473	90	20	participation	participation	NOUN
ftr-473	90	21	.	.	PUNCT
ftr-473	91	1	a	a	DET
ftr-473	91	2	second	second	ADJ
ftr-473	91	3	limit	limit	NOUN
ftr-473	91	4	(	(	PUNCT
ftr-473	91	5	under	under	ADP
ftr-473	91	6	section	section	NOUN
ftr-473	91	7	415(c	415(c	PROPN
ftr-473	91	8	)	)	PUNCT
ftr-473	91	9	,	,	PUNCT
ftr-473	91	10	hereinafter	hereinafter	NOUN
ftr-473	91	11	referred	refer	VERB
ftr-473	91	12	to	to	ADP
ftr-473	91	13	as	as	SCONJ
ftr-473	91	14	the	the	DET
ftr-473	91	15	"	"	PUNCT
ftr-473	91	16	(	(	PUNCT
ftr-473	91	17	c	c	NOUN
ftr-473	91	18	)	)	PUNCT
ftr-473	91	19	limit	limit	NOUN
ftr-473	91	20	"	"	PUNCT
ftr-473	91	21	or	or	CCONJ
ftr-473	91	22	the	the	DET
ftr-473	91	23	"	"	PUNCT
ftr-473	91	24	defined	define	VERB
ftr-473	91	25	contribution	contribution	NOUN
ftr-473	91	26	limit	limit	NOUN
ftr-473	91	27	"	"	PUNCT
ftr-473	91	28	)	)	PUNCT
ftr-473	91	29	applies	apply	VERB
ftr-473	91	30	to	to	ADP
ftr-473	91	31	defined	define	VERB
ftr-473	91	32	contribution	contribution	NOUN
ftr-473	91	33	plans	plan	NOUN
ftr-473	91	34	.	.	PUNCT
ftr-473	92	1	the	the	DET
ftr-473	92	2	defined	define	VERB
ftr-473	92	3	contribution	contribution	NOUN
ftr-473	92	4	limit	limit	NOUN
ftr-473	92	5	provides	provide	VERB
ftr-473	92	6	that	that	SCONJ
ftr-473	92	7	the	the	DET
ftr-473	92	8	annual	annual	ADJ
ftr-473	92	9	additions	addition	NOUN
ftr-473	92	10	to	to	ADP
ftr-473	92	11	an	an	DET
ftr-473	92	12	employee	employee	NOUN
ftr-473	92	13	's	's	PART
ftr-473	92	14	accounts	account	NOUN
ftr-473	92	15	in	in	ADP
ftr-473	92	16	all	all	DET
ftr-473	92	17	defined	define	VERB
ftr-473	92	18	contribution	contribution	NOUN
ftr-473	92	19	plans	plan	NOUN
ftr-473	92	20	maintained	maintain	VERB
ftr-473	92	21	by	by	ADP
ftr-473	92	22	an	an	DET
ftr-473	92	23	employer	employer	NOUN
ftr-473	92	24	may	may	AUX
ftr-473	92	25	not	not	PART
ftr-473	92	26	exceed	exceed	VERB
ftr-473	92	27	the	the	DET
ftr-473	92	28	lesser	less	ADJ
ftr-473	92	29	of	of	ADP
ftr-473	92	30	$	$	SYM
ftr-473	92	31	30,000	30,000	NUM
ftr-473	92	32	a	a	DET
ftr-473	92	33	year	year	NOUN
ftr-473	92	34	or	or	CCONJ
ftr-473	92	35	25	25	NUM
ftr-473	92	36	%	%	NOUN
ftr-473	92	37	of	of	ADP
ftr-473	92	38	the	the	DET
ftr-473	92	39	reductions	reduction	NOUN
ftr-473	92	40	to	to	ADP
ftr-473	92	41	the	the	DET
ftr-473	92	42	dollar	dollar	NOUN
ftr-473	92	43	limits	limit	NOUN
ftr-473	92	44	.	.	PUNCT
ftr-473	93	1	before	before	ADP
ftr-473	93	2	the	the	DET
ftr-473	93	3	vote	vote	NOUN
ftr-473	93	4	,	,	PUNCT
ftr-473	93	5	however	however	ADV
ftr-473	93	6	,	,	PUNCT
ftr-473	93	7	the	the	DET
ftr-473	93	8	roll	roll	NOUN
ftr-473	93	9	call	call	NOUN
ftr-473	93	10	bell	bell	PROPN
ftr-473	93	11	rang	ring	VERB
ftr-473	93	12	and	and	CCONJ
ftr-473	93	13	the	the	DET
ftr-473	93	14	committee	committee	NOUN
ftr-473	93	15	members	member	NOUN
ftr-473	93	16	filed	file	VERB
ftr-473	93	17	out	out	ADP
ftr-473	93	18	to	to	ADP
ftr-473	93	19	the	the	DET
ftr-473	93	20	floor	floor	NOUN
ftr-473	93	21	of	of	ADP
ftr-473	93	22	the	the	DET
ftr-473	93	23	house	house	NOUN
ftr-473	93	24	,	,	PUNCT
ftr-473	93	25	where	where	SCONJ
ftr-473	93	26	they	they	PRON
ftr-473	93	27	participated	participate	VERB
ftr-473	93	28	in	in	ADP
ftr-473	93	29	a	a	DET
ftr-473	93	30	vote	vote	NOUN
ftr-473	93	31	to	to	PART
ftr-473	93	32	reduce	reduce	VERB
ftr-473	93	33	food	food	NOUN
ftr-473	93	34	stamps	stamp	NOUN
ftr-473	93	35	.	.	PUNCT
ftr-473	94	1	the	the	DET
ftr-473	94	2	irony	irony	NOUN
ftr-473	94	3	of	of	ADP
ftr-473	94	4	voting	vote	VERB
ftr-473	94	5	to	to	PART
ftr-473	94	6	cut	cut	VERB
ftr-473	94	7	food	food	NOUN
ftr-473	94	8	stamps	stamp	NOUN
ftr-473	94	9	while	while	SCONJ
ftr-473	94	10	preserving	preserve	VERB
ftr-473	94	11	a	a	DET
ftr-473	94	12	$	$	SYM
ftr-473	94	13	136,425	136,425	NUM
ftr-473	94	14	dollar	dollar	NOUN
ftr-473	94	15	limit	limit	NOUN
ftr-473	94	16	for	for	ADP
ftr-473	94	17	benefits	benefit	NOUN
ftr-473	94	18	of	of	ADP
ftr-473	94	19	the	the	DET
ftr-473	94	20	nation	nation	NOUN
ftr-473	94	21	's	's	PART
ftr-473	94	22	most	most	ADV
ftr-473	94	23	affluent	affluent	ADJ
ftr-473	94	24	citizens	citizen	NOUN
ftr-473	94	25	was	be	AUX
ftr-473	94	26	apparently	apparently	ADV
ftr-473	94	27	too	too	ADV
ftr-473	94	28	much	much	ADJ
ftr-473	94	29	for	for	ADP
ftr-473	94	30	a	a	DET
ftr-473	94	31	majority	majority	NOUN
ftr-473	94	32	of	of	ADP
ftr-473	94	33	the	the	DET
ftr-473	94	34	committee	committee	NOUN
ftr-473	94	35	members	member	NOUN
ftr-473	94	36	,	,	PUNCT
ftr-473	94	37	who	who	PRON
ftr-473	94	38	returned	return	VERB
ftr-473	94	39	to	to	ADP
ftr-473	94	40	their	their	PRON
ftr-473	94	41	committee	committee	NOUN
ftr-473	94	42	seats	seat	NOUN
ftr-473	94	43	and	and	CCONJ
ftr-473	94	44	voted	vote	VERB
ftr-473	94	45	to	to	PART
ftr-473	94	46	reduce	reduce	VERB
ftr-473	94	47	the	the	DET
ftr-473	94	48	§	§	PROPN
ftr-473	94	49	415	415	NUM
ftr-473	94	50	limits	limit	NOUN
ftr-473	94	51	.	.	PUNCT
ftr-473	95	1	8	8	X
ftr-473	95	2	.	.	X
ftr-473	95	3	i.r.s	i.r.s	PROPN
ftr-473	95	4	.	.	PUNCT
ftr-473	96	1	information	information	NOUN
ftr-473	96	2	rel	rel	PROPN
ftr-473	96	3	.	.	PUNCT
ftr-473	97	1	ir-94	ir-94	VERB
ftr-473	97	2	-	-	SYM
ftr-473	97	3	3	3	NUM
ftr-473	97	4	(	(	PUNCT
ftr-473	97	5	jan	jan	PROPN
ftr-473	97	6	.	.	PROPN
ftr-473	97	7	13	13	NUM
ftr-473	97	8	,	,	PUNCT
ftr-473	97	9	1994	1994	NUM
ftr-473	97	10	)	)	PUNCT
ftr-473	97	11	.	.	PUNCT
ftr-473	98	1	tefra	tefra	PROPN
ftr-473	98	2	delayed	delay	VERB
ftr-473	98	3	indexation	indexation	NOUN
ftr-473	98	4	until	until	ADP
ftr-473	98	5	1986	1986	NUM
ftr-473	98	6	,	,	PUNCT
ftr-473	98	7	with	with	ADP
ftr-473	98	8	indexation	indexation	NOUN
ftr-473	98	9	reflecting	reflect	VERB
ftr-473	98	10	cost	cost	NOUN
ftr-473	98	11	-	-	PUNCT
ftr-473	98	12	of	of	ADP
ftr-473	98	13	-	-	PUNCT
ftr-473	98	14	living	living	NOUN
ftr-473	98	15	increases	increase	NOUN
ftr-473	98	16	occurring	occur	VERB
ftr-473	98	17	after	after	ADP
ftr-473	98	18	1984	1984	NUM
ftr-473	98	19	.	.	PUNCT
ftr-473	99	1	tefra	tefra	PROPN
ftr-473	99	2	,	,	PUNCT
ftr-473	99	3	supra	supra	PROPN
ftr-473	99	4	note	note	NOUN
ftr-473	99	5	7	7	NUM
ftr-473	99	6	,	,	PUNCT
ftr-473	99	7	§	§	PROPN
ftr-473	99	8	235(g)(1	235(g)(1	NUM
ftr-473	99	9	)	)	PUNCT
ftr-473	99	10	,	,	PUNCT
ftr-473	99	11	(	(	PUNCT
ftr-473	99	12	2	2	NUM
ftr-473	99	13	)	)	PUNCT
ftr-473	99	14	,	,	PUNCT
ftr-473	99	15	96	96	NUM
ftr-473	99	16	stat	stat	NOUN
ftr-473	99	17	.	.	PUNCT
ftr-473	100	1	at	at	ADP
ftr-473	100	2	508	508	NUM
ftr-473	100	3	.	.	PUNCT
ftr-473	101	1	9	9	NUM
ftr-473	101	2	.	.	X
ftr-473	101	3	irc	irc	PROPN
ftr-473	101	4	§	§	PROPN
ftr-473	101	5	415(b)(2)(a)-(d	415(b)(2)(a)-(d	PROPN
ftr-473	101	6	)	)	PUNCT
ftr-473	101	7	.	.	PUNCT
ftr-473	102	1	see	see	VERB
ftr-473	102	2	tax	tax	NOUN
ftr-473	102	3	-	-	PUNCT
ftr-473	102	4	qualified	qualified	ADJ
ftr-473	102	5	retirement	retirement	NOUN
ftr-473	102	6	plans	plan	NOUN
ftr-473	102	7	after	after	ADP
ftr-473	102	8	tefra	tefra	PROPN
ftr-473	102	9	,	,	PUNCT
ftr-473	102	10	supra	supra	PROPN
ftr-473	102	11	note	note	NOUN
ftr-473	102	12	3	3	NUM
ftr-473	102	13	,	,	PUNCT
ftr-473	102	14	§	§	PROPN
ftr-473	102	15	37.03	37.03	NUM
ftr-473	102	16	for	for	ADP
ftr-473	102	17	details	detail	NOUN
ftr-473	102	18	on	on	ADP
ftr-473	102	19	the	the	DET
ftr-473	102	20	rules	rule	NOUN
ftr-473	102	21	and	and	CCONJ
ftr-473	102	22	their	their	PRON
ftr-473	102	23	operation	operation	NOUN
ftr-473	102	24	.	.	PUNCT
ftr-473	103	1	10	10	NUM
ftr-473	103	2	.	.	PUNCT
ftr-473	103	3	irc	irc	PROPN
ftr-473	103	4	§	§	PROPN
ftr-473	103	5	415(b)(5	415(b)(5	PROPN
ftr-473	103	6	)	)	PUNCT
ftr-473	103	7	.	.	PUNCT
ftr-473	104	1	the	the	DET
ftr-473	104	2	§	§	PROPN
ftr-473	104	3	415(b)(5	415(b)(5	PROPN
ftr-473	104	4	)	)	PUNCT
ftr-473	104	5	phase	phase	NOUN
ftr-473	104	6	-	-	PUNCT
ftr-473	104	7	in	in	ADP
ftr-473	104	8	period	period	NOUN
ftr-473	104	9	for	for	ADP
ftr-473	104	10	the	the	DET
ftr-473	104	11	dollar	dollar	NOUN
ftr-473	104	12	limit	limit	NOUN
ftr-473	104	13	formerly	formerly	ADV
ftr-473	104	14	was	be	AUX
ftr-473	104	15	based	base	VERB
ftr-473	104	16	on	on	ADP
ftr-473	104	17	years	year	NOUN
ftr-473	104	18	of	of	ADP
ftr-473	104	19	service	service	NOUN
ftr-473	104	20	with	with	ADP
ftr-473	104	21	the	the	DET
ftr-473	104	22	employer	employer	NOUN
ftr-473	104	23	rather	rather	ADV
ftr-473	104	24	than	than	ADP
ftr-473	104	25	years	year	NOUN
ftr-473	104	26	of	of	ADP
ftr-473	104	27	participation	participation	NOUN
ftr-473	104	28	in	in	ADP
ftr-473	104	29	the	the	DET
ftr-473	104	30	plan	plan	NOUN
ftr-473	104	31	.	.	PUNCT
ftr-473	105	1	the	the	DET
ftr-473	105	2	department	department	NOUN
ftr-473	105	3	of	of	ADP
ftr-473	105	4	the	the	DET
ftr-473	105	5	treasury	treasury	NOUN
ftr-473	105	6	believed	believe	VERB
ftr-473	105	7	that	that	SCONJ
ftr-473	105	8	phasing	phase	VERB
ftr-473	105	9	in	in	ADP
ftr-473	105	10	the	the	DET
ftr-473	105	11	dollar	dollar	NOUN
ftr-473	105	12	limits	limit	NOUN
ftr-473	105	13	based	base	VERB
ftr-473	105	14	on	on	ADP
ftr-473	105	15	service	service	NOUN
ftr-473	105	16	permitted	permit	VERB
ftr-473	105	17	a	a	DET
ftr-473	105	18	small	small	ADJ
ftr-473	105	19	employer	employer	NOUN
ftr-473	105	20	to	to	PART
ftr-473	105	21	establish	establish	VERB
ftr-473	105	22	a	a	DET
ftr-473	105	23	defined	define	VERB
ftr-473	105	24	benefit	benefit	NOUN
ftr-473	105	25	plan	plan	NOUN
ftr-473	105	26	close	close	ADJ
ftr-473	105	27	to	to	ADP
ftr-473	105	28	the	the	DET
ftr-473	105	29	time	time	NOUN
ftr-473	105	30	its	its	PRON
ftr-473	105	31	key	key	ADJ
ftr-473	105	32	employee	employee	NOUN
ftr-473	105	33	would	would	AUX
ftr-473	105	34	retire	retire	VERB
ftr-473	105	35	.	.	PUNCT
ftr-473	106	1	because	because	SCONJ
ftr-473	106	2	the	the	DET
ftr-473	106	3	benefit	benefit	NOUN
ftr-473	106	4	could	could	AUX
ftr-473	106	5	be	be	AUX
ftr-473	106	6	based	base	VERB
ftr-473	106	7	on	on	ADP
ftr-473	106	8	past	past	ADJ
ftr-473	106	9	service	service	NOUN
ftr-473	106	10	with	with	ADP
ftr-473	106	11	the	the	DET
ftr-473	106	12	employer	employer	NOUN
ftr-473	106	13	,	,	PUNCT
ftr-473	106	14	the	the	DET
ftr-473	106	15	key	key	ADJ
ftr-473	106	16	employee	employee	NOUN
ftr-473	106	17	generally	generally	ADV
ftr-473	106	18	would	would	AUX
ftr-473	106	19	have	have	VERB
ftr-473	106	20	service	service	NOUN
ftr-473	106	21	sufficient	sufficient	ADJ
ftr-473	106	22	for	for	ADP
ftr-473	106	23	"	"	PUNCT
ftr-473	106	24	a	a	DET
ftr-473	106	25	fully	fully	ADV
ftr-473	106	26	funded	fund	VERB
ftr-473	106	27	benefit	benefit	NOUN
ftr-473	106	28	[	[	X
ftr-473	106	29	but	but	CCONJ
ftr-473	106	30	the	the	DET
ftr-473	106	31	plan	plan	NOUN
ftr-473	106	32	could	could	AUX
ftr-473	106	33	]	]	PUNCT
ftr-473	106	34	...	...	PUNCT
ftr-473	106	35	avoid	avoid	VERB
ftr-473	106	36	providing	provide	VERB
ftr-473	106	37	benefits	benefit	NOUN
ftr-473	106	38	to	to	ADP
ftr-473	106	39	non	non	ADJ
ftr-473	106	40	-	-	ADJ
ftr-473	106	41	key	key	ADJ
ftr-473	106	42	employees	employee	NOUN
ftr-473	106	43	,	,	PUNCT
ftr-473	106	44	"	"	PUNCT
ftr-473	106	45	who	who	PRON
ftr-473	106	46	generally	generally	ADV
ftr-473	106	47	would	would	AUX
ftr-473	106	48	have	have	VERB
ftr-473	106	49	less	less	ADJ
ftr-473	106	50	past	past	ADJ
ftr-473	106	51	service	service	NOUN
ftr-473	106	52	credit	credit	NOUN
ftr-473	106	53	.	.	PUNCT
ftr-473	107	1	tax	tax	NOUN
ftr-473	107	2	reform	reform	NOUN
ftr-473	107	3	,	,	PUNCT
ftr-473	107	4	supra	supra	PROPN
ftr-473	107	5	note	note	NOUN
ftr-473	107	6	4	4	NUM
ftr-473	107	7	,	,	PUNCT
ftr-473	107	8	at	at	ADP
ftr-473	107	9	351	351	NUM
ftr-473	107	10	.	.	PUNCT
ftr-473	108	1	thus	thus	ADV
ftr-473	108	2	,	,	PUNCT
ftr-473	108	3	the	the	DET
ftr-473	108	4	department	department	NOUN
ftr-473	108	5	proposed	propose	VERB
ftr-473	108	6	,	,	PUNCT
ftr-473	108	7	and	and	CCONJ
ftr-473	108	8	congress	congress	PROPN
ftr-473	108	9	accepted	accept	VERB
ftr-473	108	10	,	,	PUNCT
ftr-473	108	11	a	a	DET
ftr-473	108	12	phase	phase	NOUN
ftr-473	108	13	-	-	PUNCT
ftr-473	108	14	in	in	ADP
ftr-473	108	15	period	period	NOUN
ftr-473	108	16	for	for	ADP
ftr-473	108	17	the	the	DET
ftr-473	108	18	dollar	dollar	NOUN
ftr-473	108	19	limit	limit	NOUN
ftr-473	108	20	on	on	ADP
ftr-473	108	21	the	the	DET
ftr-473	108	22	basis	basis	NOUN
ftr-473	108	23	of	of	ADP
ftr-473	108	24	years	year	NOUN
ftr-473	108	25	of	of	ADP
ftr-473	108	26	plan	plan	NOUN
ftr-473	108	27	participation	participation	NOUN
ftr-473	108	28	rather	rather	ADV
ftr-473	108	29	than	than	ADP
ftr-473	108	30	service	service	NOUN
ftr-473	108	31	.	.	PUNCT
ftr-473	109	1	section	section	PROPN
ftr-473	109	2	415(b)(5)(d	415(b)(5)(d	PROPN
ftr-473	109	3	)	)	PUNCT
ftr-473	109	4	provides	provide	VERB
ftr-473	109	5	that	that	PRON
ftr-473	109	6	to	to	ADP
ftr-473	109	7	the	the	DET
ftr-473	109	8	extent	extent	NOUN
ftr-473	109	9	provided	provide	VERB
ftr-473	109	10	in	in	ADP
ftr-473	109	11	regulations	regulation	NOUN
ftr-473	109	12	,	,	PUNCT
ftr-473	109	13	the	the	DET
ftr-473	109	14	phase	phase	NOUN
ftr-473	109	15	-	-	PUNCT
ftr-473	109	16	in	in	ADP
ftr-473	109	17	period	period	NOUN
ftr-473	109	18	applies	apply	VERB
ftr-473	109	19	to	to	ADP
ftr-473	109	20	changes	change	NOUN
ftr-473	109	21	in	in	ADP
ftr-473	109	22	benefit	benefit	NOUN
ftr-473	109	23	structure	structure	NOUN
ftr-473	109	24	.	.	PUNCT
ftr-473	110	1	the	the	DET
ftr-473	110	2	service	service	NOUN
ftr-473	110	3	initially	initially	ADV
ftr-473	110	4	took	take	VERB
ftr-473	110	5	the	the	DET
ftr-473	110	6	position	position	NOUN
ftr-473	110	7	that	that	SCONJ
ftr-473	110	8	the	the	DET
ftr-473	110	9	phase	phase	NOUN
ftr-473	110	10	-	-	PUNCT
ftr-473	110	11	in	in	NOUN
ftr-473	110	12	of	of	ADP
ftr-473	110	13	the	the	DET
ftr-473	110	14	dollar	dollar	NOUN
ftr-473	110	15	limits	limit	NOUN
ftr-473	110	16	would	would	AUX
ftr-473	110	17	apply	apply	VERB
ftr-473	110	18	to	to	ADP
ftr-473	110	19	a	a	DET
ftr-473	110	20	plan	plan	NOUN
ftr-473	110	21	amendment	amendment	NOUN
ftr-473	110	22	improving	improve	VERB
ftr-473	110	23	benefits	benefit	NOUN
ftr-473	110	24	.	.	PUNCT
ftr-473	111	1	thus	thus	ADV
ftr-473	111	2	,	,	PUNCT
ftr-473	111	3	an	an	DET
ftr-473	111	4	amendment	amendment	NOUN
ftr-473	111	5	to	to	ADP
ftr-473	111	6	a	a	DET
ftr-473	111	7	plan	plan	NOUN
ftr-473	111	8	could	could	AUX
ftr-473	111	9	improve	improve	VERB
ftr-473	111	10	benefits	benefit	NOUN
ftr-473	111	11	by	by	ADP
ftr-473	111	12	no	no	DET
ftr-473	111	13	more	more	ADJ
ftr-473	111	14	than	than	ADP
ftr-473	111	15	10	10	NUM
ftr-473	111	16	%	%	NOUN
ftr-473	111	17	of	of	ADP
ftr-473	111	18	the	the	DET
ftr-473	111	19	dollar	dollar	NOUN
ftr-473	111	20	limit	limit	NOUN
ftr-473	111	21	per	per	ADP
ftr-473	111	22	year	year	NOUN
ftr-473	111	23	of	of	ADP
ftr-473	111	24	participation	participation	NOUN
ftr-473	111	25	after	after	ADP
ftr-473	111	26	the	the	DET
ftr-473	111	27	plan	plan	PROPN
ftr-473	111	28	amendment	amendment	PROPN
ftr-473	111	29	.	.	PUNCT
ftr-473	112	1	i.r.s	i.r.s	PROPN
ftr-473	112	2	.	.	PUNCT
ftr-473	113	1	notice	notice	VERB
ftr-473	113	2	89	89	NUM
ftr-473	113	3	-	-	SYM
ftr-473	113	4	45	45	NUM
ftr-473	113	5	,	,	PUNCT
ftr-473	113	6	1989	1989	NUM
ftr-473	113	7	-	-	SYM
ftr-473	113	8	1	1	NUM
ftr-473	113	9	c.b	c.b	PROPN
ftr-473	113	10	.	.	PROPN
ftr-473	113	11	684	684	NUM
ftr-473	113	12	.	.	PUNCT
ftr-473	114	1	the	the	DET
ftr-473	114	2	service	service	NOUN
ftr-473	114	3	later	later	ADV
ftr-473	114	4	reconsidered	reconsider	VERB
ftr-473	114	5	its	its	PRON
ftr-473	114	6	position	position	NOUN
ftr-473	114	7	in	in	ADP
ftr-473	114	8	light	light	NOUN
ftr-473	114	9	of	of	ADP
ftr-473	114	10	the	the	DET
ftr-473	114	11	regulations	regulation	NOUN
ftr-473	114	12	it	it	PRON
ftr-473	114	13	promulgated	promulgate	VERB
ftr-473	114	14	under	under	ADP
ftr-473	114	15	§	§	PROPN
ftr-473	114	16	401(a)(4	401(a)(4	NOUN
ftr-473	114	17	)	)	PUNCT
ftr-473	114	18	,	,	PUNCT
ftr-473	114	19	which	which	PRON
ftr-473	114	20	prohibit	prohibit	VERB
ftr-473	114	21	discrimination	discrimination	NOUN
ftr-473	114	22	in	in	ADP
ftr-473	114	23	favor	favor	NOUN
ftr-473	114	24	of	of	ADP
ftr-473	114	25	highly	highly	ADV
ftr-473	114	26	compensated	compensated	ADJ
ftr-473	114	27	employees	employee	NOUN
ftr-473	114	28	.	.	PUNCT
ftr-473	115	1	see	see	VERB
ftr-473	115	2	regs	reg	NOUN
ftr-473	115	3	.	.	PUNCT
ftr-473	116	1	§	§	PROPN
ftr-473	116	2	1.401(a)(4)-l(b	1.401(a)(4)-l(b	NUM
ftr-473	116	3	)	)	PUNCT
ftr-473	116	4	.	.	PUNCT
ftr-473	117	1	in	in	ADP
ftr-473	117	2	revenue	revenue	NOUN
ftr-473	117	3	procedure	procedure	NOUN
ftr-473	117	4	92	92	NUM
ftr-473	117	5	-	-	SYM
ftr-473	117	6	42	42	NUM
ftr-473	117	7	,	,	PUNCT
ftr-473	117	8	the	the	DET
ftr-473	117	9	service	service	NOUN
ftr-473	117	10	noted	note	VERB
ftr-473	117	11	that	that	SCONJ
ftr-473	117	12	the	the	DET
ftr-473	117	13	legislative	legislative	ADJ
ftr-473	117	14	history	history	NOUN
ftr-473	117	15	of	of	ADP
ftr-473	117	16	§	§	PROPN
ftr-473	117	17	415(b)(5	415(b)(5	PROPN
ftr-473	117	18	)	)	PUNCT
ftr-473	117	19	indicated	indicate	VERB
ftr-473	117	20	that	that	SCONJ
ftr-473	117	21	congress	congress	PROPN
ftr-473	117	22	was	be	AUX
ftr-473	117	23	not	not	PART
ftr-473	117	24	concerned	concern	VERB
ftr-473	117	25	with	with	ADP
ftr-473	117	26	phasing	phase	VERB
ftr-473	117	27	in	in	ADP
ftr-473	117	28	benefit	benefit	NOUN
ftr-473	117	29	improvements	improvement	NOUN
ftr-473	117	30	that	that	PRON
ftr-473	117	31	were	be	AUX
ftr-473	117	32	not	not	PART
ftr-473	117	33	primarily	primarily	ADV
ftr-473	117	34	for	for	ADP
ftr-473	117	35	the	the	DET
ftr-473	117	36	benefit	benefit	NOUN
ftr-473	117	37	of	of	ADP
ftr-473	117	38	highly	highly	ADV
ftr-473	117	39	compensated	compensated	ADJ
ftr-473	117	40	employees	employee	NOUN
ftr-473	117	41	.	.	PUNCT
ftr-473	118	1	the	the	DET
ftr-473	118	2	service	service	NOUN
ftr-473	118	3	therefore	therefore	ADV
ftr-473	118	4	concluded	conclude	VERB
ftr-473	118	5	that	that	SCONJ
ftr-473	118	6	the	the	DET
ftr-473	118	7	§	§	PROPN
ftr-473	118	8	401(a)(4	401(a)(4	NOUN
ftr-473	118	9	)	)	PUNCT
ftr-473	118	10	nondiscrimination	nondiscrimination	NOUN
ftr-473	118	11	regulations	regulation	NOUN
ftr-473	118	12	eliminated	eliminate	VERB
ftr-473	118	13	the	the	DET
ftr-473	118	14	need	need	NOUN
ftr-473	118	15	for	for	ADP
ftr-473	118	16	the	the	DET
ftr-473	118	17	phase	phase	NOUN
ftr-473	118	18	-	-	PUNCT
ftr-473	118	19	in	in	ADP
ftr-473	118	20	period	period	NOUN
ftr-473	118	21	to	to	PART
ftr-473	118	22	apply	apply	VERB
ftr-473	118	23	to	to	ADP
ftr-473	118	24	"	"	PUNCT
ftr-473	118	25	changes	change	NOUN
ftr-473	118	26	in	in	ADP
ftr-473	118	27	benefit	benefit	NOUN
ftr-473	118	28	structure	structure	NOUN
ftr-473	118	29	,	,	PUNCT
ftr-473	118	30	"	"	PUNCT
ftr-473	118	31	since	since	SCONJ
ftr-473	118	32	those	those	DET
ftr-473	118	33	regulations	regulation	NOUN
ftr-473	118	34	prohibit	prohibit	VERB
ftr-473	118	35	amendments	amendment	NOUN
ftr-473	118	36	that	that	PRON
ftr-473	118	37	discriminate	discriminate	VERB
ftr-473	118	38	in	in	ADP
ftr-473	118	39	favor	favor	NOUN
ftr-473	118	40	of	of	ADP
ftr-473	118	41	highly	highly	ADV
ftr-473	118	42	compensated	compensated	ADJ
ftr-473	118	43	employees	employee	NOUN
ftr-473	118	44	.	.	PUNCT
ftr-473	119	1	rev	rev	PROPN
ftr-473	119	2	.	.	PROPN
ftr-473	119	3	proc	proc	PROPN
ftr-473	119	4	.	.	PUNCT
ftr-473	120	1	92	92	NUM
ftr-473	120	2	-	-	SYM
ftr-473	120	3	42	42	NUM
ftr-473	120	4	,	,	PUNCT
ftr-473	120	5	1992	1992	NUM
ftr-473	120	6	-	-	SYM
ftr-473	120	7	1	1	NUM
ftr-473	120	8	c.b	c.b	PROPN
ftr-473	120	9	.	.	PROPN
ftr-473	120	10	872	872	NUM
ftr-473	120	11	.	.	PUNCT
ftr-473	121	1	[	[	X
ftr-473	121	2	vol	vol	NOUN
ftr-473	121	3	2:2	2:2	NUM
ftr-473	121	4	simplification	simplification	NOUN
ftr-473	121	5	and	and	CCONJ
ftr-473	121	6	irc	irc	ADP
ftr-473	121	7	§	§	PROPN
ftr-473	121	8	415	415	NUM
ftr-473	121	9	employee	employee	NOUN
ftr-473	121	10	's	's	PART
ftr-473	121	11	compensation	compensation	NOUN
ftr-473	121	12	.	.	PUNCT
ftr-473	121	13	"	"	PUNCT
ftr-473	122	1	for	for	ADP
ftr-473	122	2	these	these	DET
ftr-473	122	3	purposes	purpose	NOUN
ftr-473	122	4	,	,	PUNCT
ftr-473	122	5	additions	addition	NOUN
ftr-473	122	6	include	include	VERB
ftr-473	122	7	employer	employer	NOUN
ftr-473	122	8	contributions	contribution	NOUN
ftr-473	122	9	,	,	PUNCT
ftr-473	122	10	employee	employee	NOUN
ftr-473	122	11	contributions	contribution	NOUN
ftr-473	122	12	,	,	PUNCT
ftr-473	122	13	2	2	NUM
ftr-473	122	14	and	and	CCONJ
ftr-473	122	15	forfeitures	forfeiture	NOUN
ftr-473	122	16	allocated	allocate	VERB
ftr-473	122	17	to	to	ADP
ftr-473	122	18	the	the	DET
ftr-473	122	19	employee	employee	NOUN
ftr-473	122	20	's	's	PART
ftr-473	122	21	account	account	NOUN
ftr-473	122	22	.	.	PUNCT
ftr-473	122	23	'	'	PUNCT
ftr-473	123	1	3	3	NUM
ftr-473	123	2	the	the	DET
ftr-473	123	3	$	$	SYM
ftr-473	123	4	30,000	30,000	NUM
ftr-473	123	5	limit	limit	NOUN
ftr-473	123	6	is	be	AUX
ftr-473	123	7	indexed	index	VERB
ftr-473	123	8	to	to	ADP
ftr-473	123	9	inflation	inflation	NOUN
ftr-473	123	10	,	,	PUNCT
ftr-473	123	11	but	but	CCONJ
ftr-473	123	12	the	the	DET
ftr-473	123	13	indexing	indexing	NOUN
ftr-473	123	14	will	will	AUX
ftr-473	123	15	not	not	PART
ftr-473	123	16	commence	commence	VERB
ftr-473	123	17	until	until	SCONJ
ftr-473	123	18	the	the	DET
ftr-473	123	19	inflation	inflation	NOUN
ftr-473	123	20	-	-	PUNCT
ftr-473	123	21	adjusted	adjust	VERB
ftr-473	123	22	defined	define	VERB
ftr-473	123	23	benefit	benefit	NOUN
ftr-473	123	24	limit	limit	NOUN
ftr-473	123	25	reaches	reach	VERB
ftr-473	123	26	$	$	SYM
ftr-473	123	27	120,000	120,000	NUM
ftr-473	123	28	,	,	PUNCT
ftr-473	123	29	which	which	PRON
ftr-473	123	30	will	will	AUX
ftr-473	123	31	likely	likely	ADV
ftr-473	123	32	occur	occur	VERB
ftr-473	123	33	in	in	ADP
ftr-473	123	34	1995.4	1995.4	NUM
ftr-473	123	35	there	there	PRON
ftr-473	123	36	is	be	VERB
ftr-473	123	37	an	an	DET
ftr-473	123	38	important	important	ADJ
ftr-473	123	39	conceptual	conceptual	ADJ
ftr-473	123	40	distinction	distinction	NOUN
ftr-473	123	41	between	between	ADP
ftr-473	123	42	the	the	DET
ftr-473	123	43	(	(	PUNCT
ftr-473	123	44	b	b	NOUN
ftr-473	123	45	)	)	PUNCT
ftr-473	123	46	and	and	CCONJ
ftr-473	123	47	(	(	PUNCT
ftr-473	123	48	c	c	NOUN
ftr-473	123	49	)	)	PUNCT
ftr-473	123	50	limits	limit	NOUN
ftr-473	123	51	.	.	PUNCT
ftr-473	124	1	the	the	DET
ftr-473	124	2	(	(	PUNCT
ftr-473	124	3	b	b	NOUN
ftr-473	124	4	)	)	PUNCT
ftr-473	124	5	limit	limit	NOUN
ftr-473	124	6	restricts	restrict	VERB
ftr-473	124	7	the	the	DET
ftr-473	124	8	total	total	ADJ
ftr-473	124	9	career	career	NOUN
ftr-473	124	10	benefit	benefit	NOUN
ftr-473	124	11	an	an	DET
ftr-473	124	12	employee	employee	NOUN
ftr-473	124	13	can	can	AUX
ftr-473	124	14	accrue	accrue	VERB
ftr-473	124	15	in	in	ADP
ftr-473	124	16	defined	define	VERB
ftr-473	124	17	benefit	benefit	NOUN
ftr-473	124	18	plans	plan	NOUN
ftr-473	124	19	maintained	maintain	VERB
ftr-473	124	20	by	by	ADP
ftr-473	124	21	an	an	DET
ftr-473	124	22	employer	employer	NOUN
ftr-473	124	23	;	;	PUNCT
ftr-473	124	24	the	the	DET
ftr-473	124	25	(	(	PUNCT
ftr-473	124	26	c	c	NOUN
ftr-473	124	27	)	)	PUNCT
ftr-473	124	28	limit	limit	NOUN
ftr-473	124	29	restricts	restrict	VERB
ftr-473	124	30	the	the	DET
ftr-473	124	31	annual	annual	ADJ
ftr-473	124	32	additions	addition	NOUN
ftr-473	124	33	to	to	ADP
ftr-473	124	34	a	a	DET
ftr-473	124	35	defined	define	VERB
ftr-473	124	36	contribution	contribution	NOUN
ftr-473	124	37	plan	plan	NOUN
ftr-473	124	38	.	.	PUNCT
ftr-473	125	1	a	a	DET
ftr-473	125	2	third	third	ADJ
ftr-473	125	3	limit	limit	NOUN
ftr-473	125	4	(	(	PUNCT
ftr-473	125	5	from	from	ADP
ftr-473	125	6	section	section	NOUN
ftr-473	125	7	415(e	415(e	PROPN
ftr-473	125	8	)	)	PUNCT
ftr-473	125	9	,	,	PUNCT
ftr-473	125	10	hereinafter	hereinafter	NOUN
ftr-473	125	11	referred	refer	VERB
ftr-473	125	12	to	to	ADP
ftr-473	125	13	as	as	SCONJ
ftr-473	125	14	the	the	DET
ftr-473	125	15	"	"	PUNCT
ftr-473	125	16	(	(	PUNCT
ftr-473	125	17	e	e	NOUN
ftr-473	125	18	)	)	PUNCT
ftr-473	125	19	limit	limit	NOUN
ftr-473	125	20	"	"	PUNCT
ftr-473	125	21	or	or	CCONJ
ftr-473	125	22	the	the	DET
ftr-473	125	23	"	"	PUNCT
ftr-473	125	24	combined	combined	ADJ
ftr-473	125	25	limit	limit	NOUN
ftr-473	125	26	"	"	PUNCT
ftr-473	125	27	)	)	PUNCT
ftr-473	125	28	applies	apply	VERB
ftr-473	125	29	when	when	SCONJ
ftr-473	125	30	employers	employer	NOUN
ftr-473	125	31	maintain	maintain	VERB
ftr-473	125	32	both	both	CCONJ
ftr-473	125	33	a	a	DET
ftr-473	125	34	defined	define	VERB
ftr-473	125	35	contribution	contribution	NOUN
ftr-473	125	36	plan	plan	NOUN
ftr-473	125	37	and	and	CCONJ
ftr-473	125	38	a	a	DET
ftr-473	125	39	defined	define	VERB
ftr-473	125	40	benefit	benefit	NOUN
ftr-473	125	41	plan	plan	NOUN
ftr-473	125	42	,	,	PUNCT
ftr-473	125	43	whether	whether	SCONJ
ftr-473	125	44	simultaneously	simultaneously	ADV
ftr-473	125	45	or	or	CCONJ
ftr-473	125	46	seriatim	seriatim	ADJ
ftr-473	125	47	.	.	PUNCT
ftr-473	126	1	the	the	DET
ftr-473	126	2	limit	limit	NOUN
ftr-473	126	3	,	,	PUNCT
ftr-473	126	4	which	which	PRON
ftr-473	126	5	is	be	AUX
ftr-473	126	6	quite	quite	ADV
ftr-473	126	7	complex	complex	ADJ
ftr-473	126	8	,	,	PUNCT
ftr-473	126	9	is	be	AUX
ftr-473	126	10	designed	design	VERB
ftr-473	126	11	to	to	PART
ftr-473	126	12	permit	permit	VERB
ftr-473	126	13	an	an	DET
ftr-473	126	14	employer	employer	NOUN
ftr-473	126	15	who	who	PRON
ftr-473	126	16	sponsors	sponsor	VERB
ftr-473	126	17	or	or	CCONJ
ftr-473	126	18	has	have	AUX
ftr-473	126	19	sponsored	sponsor	VERB
ftr-473	126	20	both	both	DET
ftr-473	126	21	types	type	NOUN
ftr-473	126	22	of	of	ADP
ftr-473	126	23	plans	plan	NOUN
ftr-473	126	24	to	to	PART
ftr-473	126	25	provide	provide	VERB
ftr-473	126	26	greater	great	ADJ
ftr-473	126	27	benefits	benefit	NOUN
ftr-473	126	28	to	to	ADP
ftr-473	126	29	its	its	PRON
ftr-473	126	30	employees	employee	NOUN
ftr-473	126	31	than	than	SCONJ
ftr-473	126	32	can	can	AUX
ftr-473	126	33	be	be	AUX
ftr-473	126	34	provided	provide	VERB
ftr-473	126	35	by	by	ADP
ftr-473	126	36	an	an	DET
ftr-473	126	37	employer	employer	NOUN
ftr-473	126	38	who	who	PRON
ftr-473	126	39	sponsors	sponsor	VERB
ftr-473	126	40	only	only	ADV
ftr-473	126	41	one	one	NUM
ftr-473	126	42	type	type	NOUN
ftr-473	126	43	of	of	ADP
ftr-473	126	44	plan	plan	NOUN
ftr-473	126	45	.	.	PUNCT
ftr-473	127	1	the	the	DET
ftr-473	127	2	increased	increase	VERB
ftr-473	127	3	benefits	benefit	NOUN
ftr-473	127	4	under	under	ADP
ftr-473	127	5	the	the	DET
ftr-473	127	6	combined	combine	VERB
ftr-473	127	7	limit	limit	NOUN
ftr-473	127	8	are	be	AUX
ftr-473	127	9	,	,	PUNCT
ftr-473	127	10	however	however	ADV
ftr-473	127	11	,	,	PUNCT
ftr-473	127	12	less	less	ADJ
ftr-473	127	13	than	than	ADP
ftr-473	127	14	those	those	PRON
ftr-473	127	15	determined	determine	VERB
ftr-473	127	16	by	by	ADP
ftr-473	127	17	combining	combine	VERB
ftr-473	127	18	the	the	DET
ftr-473	127	19	full	full	ADJ
ftr-473	127	20	limits	limit	NOUN
ftr-473	127	21	applicable	applicable	ADJ
ftr-473	127	22	to	to	ADP
ftr-473	127	23	each	each	DET
ftr-473	127	24	type	type	NOUN
ftr-473	127	25	of	of	ADP
ftr-473	127	26	plan	plan	NOUN
ftr-473	127	27	.	.	PUNCT
ftr-473	128	1	the	the	DET
ftr-473	128	2	combined	combine	VERB
ftr-473	128	3	limit	limit	NOUN
ftr-473	128	4	's	's	PART
ftr-473	128	5	complexity	complexity	NOUN
ftr-473	128	6	reflects	reflect	VERB
ftr-473	128	7	the	the	DET
ftr-473	128	8	difficulty	difficulty	NOUN
ftr-473	128	9	of	of	ADP
ftr-473	128	10	combining	combine	VERB
ftr-473	128	11	a	a	DET
ftr-473	128	12	career	career	NOUN
ftr-473	128	13	defined	define	VERB
ftr-473	128	14	benefit	benefit	NOUN
ftr-473	128	15	limit	limit	NOUN
ftr-473	128	16	with	with	ADP
ftr-473	128	17	an	an	DET
ftr-473	128	18	annual	annual	ADJ
ftr-473	128	19	defined	define	VERB
ftr-473	128	20	contribution	contribution	NOUN
ftr-473	128	21	limit	limit	NOUN
ftr-473	128	22	.	.	PUNCT
ftr-473	129	1	the	the	DET
ftr-473	129	2	combined	combine	VERB
ftr-473	129	3	limit	limit	NOUN
ftr-473	129	4	requires	require	VERB
ftr-473	129	5	the	the	DET
ftr-473	129	6	preparation	preparation	NOUN
ftr-473	129	7	of	of	ADP
ftr-473	129	8	both	both	CCONJ
ftr-473	129	9	a	a	DET
ftr-473	129	10	"	"	PUNCT
ftr-473	129	11	defined	define	VERB
ftr-473	129	12	contribution	contribution	NOUN
ftr-473	129	13	fraction	fraction	NOUN
ftr-473	129	14	"	"	PUNCT
ftr-473	129	15	and	and	CCONJ
ftr-473	129	16	a	a	DET
ftr-473	129	17	"	"	PUNCT
ftr-473	129	18	defined	define	VERB
ftr-473	129	19	benefit	benefit	NOUN
ftr-473	129	20	fraction	fraction	NOUN
ftr-473	129	21	"	"	PUNCT
ftr-473	129	22	indicating	indicate	VERB
ftr-473	129	23	the	the	DET
ftr-473	129	24	percent11	percent11	NOUN
ftr-473	129	25	.	.	PUNCT
ftr-473	130	1	irc	irc	PROPN
ftr-473	130	2	§	§	PROPN
ftr-473	130	3	415(c)(1	415(c)(1	NUM
ftr-473	130	4	)	)	PUNCT
ftr-473	130	5	.	.	PUNCT
ftr-473	131	1	erisa	erisa	NOUN
ftr-473	131	2	originally	originally	ADV
ftr-473	131	3	set	set	VERB
ftr-473	131	4	the	the	DET
ftr-473	131	5	limit	limit	NOUN
ftr-473	131	6	at	at	ADP
ftr-473	131	7	s25,000	s25,000	PROPN
ftr-473	131	8	,	,	PUNCT
ftr-473	131	9	with	with	ADP
ftr-473	131	10	indexation	indexation	NOUN
ftr-473	131	11	to	to	ADP
ftr-473	131	12	the	the	DET
ftr-473	131	13	cost	cost	NOUN
ftr-473	131	14	of	of	ADP
ftr-473	131	15	living	living	NOUN
ftr-473	131	16	.	.	PUNCT
ftr-473	132	1	by	by	ADP
ftr-473	132	2	1982	1982	NUM
ftr-473	132	3	,	,	PUNCT
ftr-473	132	4	the	the	DET
ftr-473	132	5	limit	limit	NOUN
ftr-473	132	6	reached	reach	VERB
ftr-473	132	7	$	$	SYM
ftr-473	132	8	45,475	45,475	NUM
ftr-473	132	9	,	,	PUNCT
ftr-473	132	10	but	but	CCONJ
ftr-473	132	11	congress	congress	PROPN
ftr-473	132	12	cut	cut	VERB
ftr-473	132	13	back	back	ADP
ftr-473	132	14	the	the	DET
ftr-473	132	15	limit	limit	NOUN
ftr-473	132	16	to	to	ADP
ftr-473	132	17	$	$	SYM
ftr-473	132	18	30,000	30,000	NUM
ftr-473	132	19	in	in	ADP
ftr-473	132	20	1982	1982	NUM
ftr-473	132	21	.	.	PUNCT
ftr-473	133	1	tefra	tefra	PROPN
ftr-473	133	2	,	,	PUNCT
ftr-473	133	3	supra	supra	PROPN
ftr-473	133	4	note	note	NOUN
ftr-473	133	5	7	7	NUM
ftr-473	133	6	.	.	PUNCT
ftr-473	133	7	§	§	PROPN
ftr-473	133	8	235(a)(2	235(a)(2	NUM
ftr-473	133	9	)	)	PUNCT
ftr-473	133	10	,	,	PUNCT
ftr-473	133	11	(	(	PUNCT
ftr-473	133	12	g)(1	g)(1	NOUN
ftr-473	133	13	)	)	PUNCT
ftr-473	133	14	,	,	PUNCT
ftr-473	133	15	96	96	NUM
ftr-473	133	16	stat	stat	NOUN
ftr-473	133	17	.	.	PUNCT
ftr-473	134	1	at	at	ADP
ftr-473	134	2	505	505	NUM
ftr-473	134	3	,	,	PUNCT
ftr-473	134	4	508	508	NUM
ftr-473	134	5	.	.	PUNCT
ftr-473	135	1	the	the	DET
ftr-473	135	2	defined	define	VERB
ftr-473	135	3	contribution	contribution	NOUN
ftr-473	135	4	limit	limit	NOUN
ftr-473	135	5	permits	permit	VERB
ftr-473	135	6	the	the	DET
ftr-473	135	7	funding	funding	NOUN
ftr-473	135	8	of	of	ADP
ftr-473	135	9	a	a	DET
ftr-473	135	10	larger	large	ADJ
ftr-473	135	11	benefit	benefit	NOUN
ftr-473	135	12	over	over	ADP
ftr-473	135	13	an	an	DET
ftr-473	135	14	employee	employee	NOUN
ftr-473	135	15	's	's	PART
ftr-473	135	16	career	career	NOUN
ftr-473	135	17	than	than	SCONJ
ftr-473	135	18	does	do	VERB
ftr-473	135	19	the	the	DET
ftr-473	135	20	defined	define	VERB
ftr-473	135	21	benefit	benefit	NOUN
ftr-473	135	22	limit	limit	NOUN
ftr-473	135	23	.	.	PUNCT
ftr-473	136	1	see	see	VERB
ftr-473	136	2	infra	infra	NOUN
ftr-473	136	3	note	note	VERB
ftr-473	136	4	52	52	NUM
ftr-473	136	5	and	and	CCONJ
ftr-473	136	6	accompanying	accompany	VERB
ftr-473	136	7	text	text	NOUN
ftr-473	136	8	.	.	PUNCT
ftr-473	137	1	the	the	DET
ftr-473	137	2	two	two	NUM
ftr-473	137	3	limits	limit	NOUN
ftr-473	137	4	,	,	PUNCT
ftr-473	137	5	although	although	SCONJ
ftr-473	137	6	far	far	ADV
ftr-473	137	7	from	from	ADP
ftr-473	137	8	mathematically	mathematically	ADV
ftr-473	137	9	equivalent	equivalent	ADJ
ftr-473	137	10	,	,	PUNCT
ftr-473	137	11	apparently	apparently	ADV
ftr-473	137	12	were	be	AUX
ftr-473	137	13	regarded	regard	VERB
ftr-473	137	14	in	in	ADP
ftr-473	137	15	congress	congress	PROPN
ftr-473	137	16	as	as	ADP
ftr-473	137	17	political	political	ADJ
ftr-473	137	18	equivalents	equivalent	NOUN
ftr-473	137	19	.	.	PUNCT
ftr-473	138	1	12	12	NUM
ftr-473	138	2	.	.	PUNCT
ftr-473	138	3	irc	irc	PROPN
ftr-473	138	4	§	§	PROPN
ftr-473	138	5	415(c)(2)(a	415(c)(2)(a	PROPN
ftr-473	138	6	)	)	PUNCT
ftr-473	138	7	,	,	PUNCT
ftr-473	138	8	(	(	PUNCT
ftr-473	138	9	b	b	NOUN
ftr-473	138	10	)	)	PUNCT
ftr-473	138	11	.	.	PUNCT
ftr-473	139	1	one	one	NUM
ftr-473	139	2	of	of	ADP
ftr-473	139	3	the	the	DET
ftr-473	139	4	minor	minor	ADJ
ftr-473	139	5	complexities	complexity	NOUN
ftr-473	139	6	in	in	ADP
ftr-473	139	7	§	§	PROPN
ftr-473	139	8	415	415	NUM
ftr-473	139	9	is	be	AUX
ftr-473	139	10	that	that	SCONJ
ftr-473	139	11	the	the	DET
ftr-473	139	12	tax	tax	NOUN
ftr-473	139	13	reform	reform	PROPN
ftr-473	139	14	act	act	NOUN
ftr-473	139	15	of	of	ADP
ftr-473	139	16	1986	1986	NUM
ftr-473	139	17	expanded	expand	VERB
ftr-473	139	18	the	the	DET
ftr-473	139	19	definition	definition	NOUN
ftr-473	139	20	of	of	ADP
ftr-473	139	21	included	include	VERB
ftr-473	139	22	employee	employee	NOUN
ftr-473	139	23	contributions	contribution	NOUN
ftr-473	139	24	.	.	PUNCT
ftr-473	140	1	before	before	ADP
ftr-473	140	2	the	the	DET
ftr-473	140	3	act	act	NOUN
ftr-473	140	4	,	,	PUNCT
ftr-473	140	5	employee	employee	NOUN
ftr-473	140	6	contributions	contribution	NOUN
ftr-473	140	7	for	for	ADP
ftr-473	140	8	§	§	PROPN
ftr-473	140	9	415(c	415(c	PROPN
ftr-473	140	10	)	)	PUNCT
ftr-473	140	11	purposes	purpose	NOUN
ftr-473	140	12	were	be	AUX
ftr-473	140	13	limited	limit	VERB
ftr-473	140	14	to	to	ADP
ftr-473	140	15	the	the	DET
ftr-473	140	16	lesser	less	ADJ
ftr-473	140	17	of	of	ADP
ftr-473	140	18	the	the	DET
ftr-473	140	19	amount	amount	NOUN
ftr-473	140	20	of	of	ADP
ftr-473	140	21	the	the	DET
ftr-473	140	22	contributions	contribution	NOUN
ftr-473	140	23	in	in	ADP
ftr-473	140	24	excess	excess	NOUN
ftr-473	140	25	of	of	ADP
ftr-473	140	26	6	6	NUM
ftr-473	140	27	%	%	NOUN
ftr-473	140	28	of	of	ADP
ftr-473	140	29	compensation	compensation	NOUN
ftr-473	140	30	or	or	CCONJ
ftr-473	140	31	one	one	NUM
ftr-473	140	32	-	-	PUNCT
ftr-473	140	33	half	half	NOUN
ftr-473	140	34	of	of	ADP
ftr-473	140	35	the	the	DET
ftr-473	140	36	contributions	contribution	NOUN
ftr-473	140	37	.	.	PUNCT
ftr-473	141	1	irc	irc	PROPN
ftr-473	141	2	§	§	PROPN
ftr-473	141	3	415(c)(2)(b	415(c)(2)(b	PROPN
ftr-473	141	4	)	)	PUNCT
ftr-473	141	5	(	(	PUNCT
ftr-473	141	6	1985	1985	NUM
ftr-473	141	7	)	)	PUNCT
ftr-473	141	8	.	.	PUNCT
ftr-473	142	1	the	the	DET
ftr-473	142	2	current	current	ADJ
ftr-473	142	3	version	version	NOUN
ftr-473	142	4	of	of	ADP
ftr-473	142	5	§	§	PROPN
ftr-473	142	6	415	415	NUM
ftr-473	142	7	includes	include	VERB
ftr-473	142	8	all	all	DET
ftr-473	142	9	employee	employee	NOUN
ftr-473	142	10	contributions	contribution	NOUN
ftr-473	142	11	.	.	PUNCT
ftr-473	143	1	thus	thus	ADV
ftr-473	143	2	.	.	PUNCT
ftr-473	144	1	in	in	ADP
ftr-473	144	2	determining	determine	VERB
ftr-473	144	3	employee	employee	NOUN
ftr-473	144	4	contributions	contribution	NOUN
ftr-473	144	5	,	,	PUNCT
ftr-473	144	6	a	a	DET
ftr-473	144	7	plan	plan	NOUN
ftr-473	144	8	administrator	administrator	NOUN
ftr-473	144	9	has	have	VERB
ftr-473	144	10	to	to	PART
ftr-473	144	11	cope	cope	VERB
ftr-473	144	12	with	with	ADP
ftr-473	144	13	different	different	ADJ
ftr-473	144	14	sets	set	NOUN
ftr-473	144	15	of	of	ADP
ftr-473	144	16	rules	rule	NOUN
ftr-473	144	17	depending	depend	VERB
ftr-473	144	18	on	on	ADP
ftr-473	144	19	the	the	DET
ftr-473	144	20	year	year	NOUN
ftr-473	144	21	in	in	ADP
ftr-473	144	22	question	question	NOUN
ftr-473	144	23	.	.	PUNCT
ftr-473	145	1	13	13	NUM
ftr-473	145	2	.	.	PUNCT
ftr-473	145	3	irc	irc	PROPN
ftr-473	145	4	§	§	PROPN
ftr-473	145	5	415(c)(2)(c	415(c)(2)(c	PROPN
ftr-473	145	6	)	)	PUNCT
ftr-473	145	7	.	.	PUNCT
ftr-473	146	1	14	14	NUM
ftr-473	146	2	.	.	PUNCT
ftr-473	147	1	the	the	DET
ftr-473	147	2	statutory	statutory	ADJ
ftr-473	147	3	mechanism	mechanism	NOUN
ftr-473	147	4	for	for	ADP
ftr-473	147	5	indexing	index	VERB
ftr-473	147	6	the	the	DET
ftr-473	147	7	defined	define	VERB
ftr-473	147	8	contribution	contribution	NOUN
ftr-473	147	9	limit	limit	NOUN
ftr-473	147	10	is	be	AUX
ftr-473	147	11	§	§	PROPN
ftr-473	147	12	415(c)(1)(a	415(c)(1)(a	PROPN
ftr-473	147	13	)	)	PUNCT
ftr-473	147	14	,	,	PUNCT
ftr-473	147	15	which	which	PRON
ftr-473	147	16	provides	provide	VERB
ftr-473	147	17	that	that	SCONJ
ftr-473	147	18	the	the	DET
ftr-473	147	19	dollar	dollar	NOUN
ftr-473	147	20	limit	limit	NOUN
ftr-473	147	21	is	be	AUX
ftr-473	147	22	"	"	PUNCT
ftr-473	147	23	s30,000	s30,000	ADJ
ftr-473	147	24	(	(	PUNCT
ftr-473	147	25	or	or	CCONJ
ftr-473	147	26	.	.	PUNCT
ftr-473	148	1	if	if	SCONJ
ftr-473	148	2	greater	great	ADJ
ftr-473	148	3	.	.	PUNCT
ftr-473	149	1	1/4	1/4	NUM
ftr-473	149	2	of	of	ADP
ftr-473	149	3	the	the	DET
ftr-473	149	4	dollar	dollar	NOUN
ftr-473	149	5	limitation	limitation	NOUN
ftr-473	149	6	in	in	ADP
ftr-473	149	7	effect	effect	NOUN
ftr-473	149	8	under	under	ADP
ftr-473	149	9	subsection	subsection	NOUN
ftr-473	149	10	(	(	PUNCT
ftr-473	149	11	b)(l)(a	b)(l)(a	NOUN
ftr-473	149	12	)	)	PUNCT
ftr-473	149	13	)	)	PUNCT
ftr-473	149	14	.	.	PUNCT
ftr-473	149	15	"	"	PUNCT
ftr-473	150	1	the	the	DET
ftr-473	150	2	defined	define	VERB
ftr-473	150	3	benefit	benefit	NOUN
ftr-473	150	4	dollar	dollar	NOUN
ftr-473	150	5	limit	limit	NOUN
ftr-473	150	6	,	,	PUNCT
ftr-473	150	7	in	in	ADP
ftr-473	150	8	turn	turn	NOUN
ftr-473	150	9	.	.	PUNCT
ftr-473	151	1	is	be	AUX
ftr-473	151	2	indexed	index	VERB
ftr-473	151	3	to	to	ADP
ftr-473	151	4	the	the	DET
ftr-473	151	5	cost	cost	NOUN
ftr-473	151	6	of	of	ADP
ftr-473	151	7	living	living	NOUN
ftr-473	151	8	.	.	PUNCT
ftr-473	152	1	irc	irc	PROPN
ftr-473	152	2	§	§	PROPN
ftr-473	152	3	415(d)(1	415(d)(1	NOUN
ftr-473	152	4	)	)	PUNCT
ftr-473	152	5	.	.	PUNCT
ftr-473	153	1	the	the	DET
ftr-473	153	2	original	original	ADJ
ftr-473	153	3	dollar	dollar	NOUN
ftr-473	153	4	limit	limit	NOUN
ftr-473	153	5	for	for	ADP
ftr-473	153	6	defined	define	VERB
ftr-473	153	7	benefit	benefit	NOUN
ftr-473	153	8	plans	plan	NOUN
ftr-473	153	9	was	be	AUX
ftr-473	153	10	set	set	VERB
ftr-473	153	11	at	at	ADP
ftr-473	153	12	$	$	SYM
ftr-473	153	13	90,000	90,000	NUM
ftr-473	153	14	.	.	PUNCT
ftr-473	154	1	irc	irc	PROPN
ftr-473	154	2	§	§	PROPN
ftr-473	154	3	415(b)(l)(a	415(b)(l)(a	NUM
ftr-473	154	4	)	)	PUNCT
ftr-473	154	5	.	.	PUNCT
ftr-473	155	1	the	the	DET
ftr-473	155	2	indexation	indexation	NOUN
ftr-473	155	3	of	of	ADP
ftr-473	155	4	the	the	DET
ftr-473	155	5	defined	define	VERB
ftr-473	155	6	contribution	contribution	NOUN
ftr-473	155	7	limit	limit	NOUN
ftr-473	155	8	is	be	AUX
ftr-473	155	9	deferred	defer	VERB
ftr-473	155	10	,	,	PUNCT
ftr-473	155	11	however	however	ADV
ftr-473	155	12	,	,	PUNCT
ftr-473	155	13	until	until	SCONJ
ftr-473	155	14	the	the	DET
ftr-473	155	15	defined	define	VERB
ftr-473	155	16	benefit	benefit	NOUN
ftr-473	155	17	limit	limit	NOUN
ftr-473	155	18	is	be	AUX
ftr-473	155	19	adjusted	adjust	VERB
ftr-473	155	20	under	under	ADP
ftr-473	155	21	§	§	PROPN
ftr-473	155	22	415(d	415(d	PROPN
ftr-473	155	23	)	)	PUNCT
ftr-473	155	24	to	to	ADP
ftr-473	155	25	s120,000	s120,000	PROPN
ftr-473	155	26	.	.	PROPN
ftr-473	156	1	1994	1994	NUM
ftr-473	156	2	]	]	PUNCT
ftr-473	156	3	florida	florida	PROPN
ftr-473	156	4	tax	tax	PROPN
ftr-473	156	5	review	review	NOUN
ftr-473	156	6	age	age	NOUN
ftr-473	156	7	of	of	ADP
ftr-473	156	8	utilization	utilization	NOUN
ftr-473	156	9	of	of	ADP
ftr-473	156	10	each	each	DET
ftr-473	156	11	type	type	NOUN
ftr-473	156	12	of	of	ADP
ftr-473	156	13	limit	limit	NOUN
ftr-473	156	14	.	.	PUNCT
ftr-473	156	15	'	'	PUNCT
ftr-473	157	1	"	"	PUNCT
ftr-473	157	2	the	the	DET
ftr-473	157	3	sum	sum	NOUN
ftr-473	157	4	of	of	ADP
ftr-473	157	5	the	the	DET
ftr-473	157	6	two	two	NUM
ftr-473	157	7	fractions	fraction	NOUN
ftr-473	157	8	must	must	AUX
ftr-473	157	9	not	not	PART
ftr-473	157	10	exceed	exceed	VERB
ftr-473	157	11	one	one	NUM
ftr-473	157	12	.	.	PUNCT
ftr-473	157	13	'	'	PUNCT
ftr-473	158	1	6	6	NUM
ftr-473	158	2	this	this	DET
ftr-473	158	3	description	description	NOUN
ftr-473	158	4	suggests	suggest	VERB
ftr-473	158	5	that	that	SCONJ
ftr-473	158	6	there	there	PRON
ftr-473	158	7	would	would	AUX
ftr-473	158	8	be	be	AUX
ftr-473	158	9	no	no	DET
ftr-473	158	10	advantage	advantage	NOUN
ftr-473	158	11	to	to	ADP
ftr-473	158	12	sponsoring	sponsor	VERB
ftr-473	158	13	two	two	NUM
ftr-473	158	14	types	type	NOUN
ftr-473	158	15	of	of	ADP
ftr-473	158	16	plans	plan	NOUN
ftr-473	158	17	.	.	PUNCT
ftr-473	159	1	the	the	DET
ftr-473	159	2	manner	manner	NOUN
ftr-473	159	3	in	in	ADP
ftr-473	159	4	which	which	PRON
ftr-473	159	5	the	the	DET
ftr-473	159	6	fractions	fraction	NOUN
ftr-473	159	7	are	be	AUX
ftr-473	159	8	calculated	calculate	VERB
ftr-473	159	9	and	and	CCONJ
ftr-473	159	10	the	the	DET
ftr-473	159	11	effect	effect	NOUN
ftr-473	159	12	of	of	ADP
ftr-473	159	13	the	the	DET
ftr-473	159	14	time	time	NOUN
ftr-473	159	15	value	value	NOUN
ftr-473	159	16	of	of	ADP
ftr-473	159	17	money	money	NOUN
ftr-473	159	18	on	on	ADP
ftr-473	159	19	the	the	DET
ftr-473	159	20	funding	funding	NOUN
ftr-473	159	21	of	of	ADP
ftr-473	159	22	defined	define	VERB
ftr-473	159	23	benefit	benefit	NOUN
ftr-473	159	24	plans	plan	NOUN
ftr-473	159	25	,	,	PUNCT
ftr-473	159	26	however	however	ADV
ftr-473	159	27	,	,	PUNCT
ftr-473	159	28	permit	permit	VERB
ftr-473	159	29	employers	employer	NOUN
ftr-473	159	30	who	who	PRON
ftr-473	159	31	sponsor	sponsor	VERB
ftr-473	159	32	two	two	NUM
ftr-473	159	33	types	type	NOUN
ftr-473	159	34	of	of	ADP
ftr-473	159	35	plans	plan	NOUN
ftr-473	159	36	(	(	PUNCT
ftr-473	159	37	either	either	CCONJ
ftr-473	159	38	simultaneously	simultaneously	ADV
ftr-473	159	39	or	or	CCONJ
ftr-473	159	40	seriatim	seriatim	ADJ
ftr-473	159	41	)	)	PUNCT
ftr-473	159	42	to	to	PART
ftr-473	159	43	provide	provide	VERB
ftr-473	159	44	greater	great	ADJ
ftr-473	159	45	total	total	ADJ
ftr-473	159	46	benefits	benefit	NOUN
ftr-473	159	47	than	than	SCONJ
ftr-473	159	48	can	can	AUX
ftr-473	159	49	be	be	AUX
ftr-473	159	50	provided	provide	VERB
ftr-473	159	51	by	by	ADP
ftr-473	159	52	employers	employer	NOUN
ftr-473	159	53	who	who	PRON
ftr-473	159	54	sponsor	sponsor	VERB
ftr-473	159	55	only	only	ADV
ftr-473	159	56	one	one	NUM
ftr-473	159	57	type	type	NOUN
ftr-473	159	58	of	of	ADP
ftr-473	159	59	plan	plan	NOUN
ftr-473	159	60	.	.	PUNCT
ftr-473	160	1	both	both	CCONJ
ftr-473	160	2	the	the	DET
ftr-473	160	3	calculation	calculation	NOUN
ftr-473	160	4	of	of	ADP
ftr-473	160	5	the	the	DET
ftr-473	160	6	combined	combine	VERB
ftr-473	160	7	limit	limit	NOUN
ftr-473	160	8	and	and	CCONJ
ftr-473	160	9	the	the	DET
ftr-473	160	10	implications	implication	NOUN
ftr-473	160	11	of	of	ADP
ftr-473	160	12	the	the	DET
ftr-473	160	13	time	time	NOUN
ftr-473	160	14	value	value	NOUN
ftr-473	160	15	of	of	ADP
ftr-473	160	16	money	money	NOUN
ftr-473	160	17	are	be	AUX
ftr-473	160	18	discussed	discuss	VERB
ftr-473	160	19	below	below	ADV
ftr-473	160	20	.	.	PUNCT
ftr-473	161	1	the	the	DET
ftr-473	161	2	numerator	numerator	NOUN
ftr-473	161	3	of	of	ADP
ftr-473	161	4	the	the	DET
ftr-473	161	5	defined	define	VERB
ftr-473	161	6	benefit	benefit	NOUN
ftr-473	161	7	fraction	fraction	NOUN
ftr-473	161	8	is	be	AUX
ftr-473	161	9	the	the	DET
ftr-473	161	10	amount	amount	NOUN
ftr-473	161	11	of	of	ADP
ftr-473	161	12	the	the	DET
ftr-473	161	13	projected	project	VERB
ftr-473	161	14	annual	annual	ADJ
ftr-473	161	15	benefit	benefit	NOUN
ftr-473	161	16	the	the	DET
ftr-473	161	17	employee	employee	NOUN
ftr-473	161	18	has	have	AUX
ftr-473	161	19	accrued	accrue	VERB
ftr-473	161	20	under	under	ADP
ftr-473	161	21	the	the	DET
ftr-473	161	22	plan	plan	NOUN
ftr-473	161	23	.	.	PUNCT
ftr-473	162	1	7	7	NUM
ftr-473	163	1	the	the	DET
ftr-473	163	2	denominator	denominator	NOUN
ftr-473	163	3	of	of	ADP
ftr-473	163	4	the	the	DET
ftr-473	163	5	fraction	fraction	NOUN
ftr-473	163	6	is	be	AUX
ftr-473	163	7	the	the	DET
ftr-473	163	8	lesser	less	ADJ
ftr-473	163	9	of	of	ADP
ftr-473	163	10	1.25	1.25	NUM
ftr-473	163	11	times	time	NOUN
ftr-473	163	12	the	the	DET
ftr-473	163	13	dollar	dollar	NOUN
ftr-473	163	14	limit	limit	NOUN
ftr-473	163	15	in	in	ADP
ftr-473	163	16	effect	effect	NOUN
ftr-473	163	17	for	for	ADP
ftr-473	163	18	the	the	DET
ftr-473	163	19	year	year	NOUN
ftr-473	163	20	or	or	CCONJ
ftr-473	163	21	1.4	1.4	NUM
ftr-473	163	22	times	time	NOUN
ftr-473	163	23	the	the	DET
ftr-473	163	24	compensation	compensation	NOUN
ftr-473	163	25	limit	limit	NOUN
ftr-473	163	26	applicable	applicable	ADJ
ftr-473	163	27	to	to	ADP
ftr-473	163	28	the	the	DET
ftr-473	163	29	employee	employee	NOUN
ftr-473	163	30	for	for	ADP
ftr-473	163	31	the	the	DET
ftr-473	163	32	year	year	NOUN
ftr-473	163	33	.	.	PUNCT
ftr-473	164	1	'8	'8	PUNCT
ftr-473	165	1	this	this	PRON
ftr-473	165	2	means	mean	VERB
ftr-473	165	3	that	that	SCONJ
ftr-473	165	4	for	for	ADP
ftr-473	165	5	an	an	DET
ftr-473	165	6	employee	employee	NOUN
ftr-473	165	7	who	who	PRON
ftr-473	165	8	has	have	AUX
ftr-473	165	9	accrued	accrue	VERB
ftr-473	165	10	the	the	DET
ftr-473	165	11	maximum	maximum	ADV
ftr-473	165	12	defined	define	VERB
ftr-473	165	13	benefit	benefit	NOUN
ftr-473	165	14	under	under	ADP
ftr-473	165	15	the	the	DET
ftr-473	165	16	(	(	PUNCT
ftr-473	165	17	b	b	NOUN
ftr-473	165	18	)	)	PUNCT
ftr-473	165	19	limit	limit	NOUN
ftr-473	165	20	,	,	PUNCT
ftr-473	165	21	i.e.	i.e.	X
ftr-473	165	22	,	,	PUNCT
ftr-473	165	23	$	$	SYM
ftr-473	165	24	118,881	118,881	NUM
ftr-473	165	25	in	in	ADP
ftr-473	165	26	1984	1984	NUM
ftr-473	165	27	,	,	PUNCT
ftr-473	165	28	the	the	DET
ftr-473	165	29	defined	define	VERB
ftr-473	165	30	benefit	benefit	NOUN
ftr-473	165	31	fraction	fraction	NOUN
ftr-473	165	32	is	be	AUX
ftr-473	165	33	$	$	SYM
ftr-473	165	34	118,881/(1.25	118,881/(1.25	NUM
ftr-473	165	35	x	x	SYM
ftr-473	165	36	118,881	118,881	NUM
ftr-473	165	37	)	)	PUNCT
ftr-473	165	38	,	,	PUNCT
ftr-473	165	39	or	or	CCONJ
ftr-473	165	40	1/1.25	1/1.25	NUM
ftr-473	165	41	,	,	PUNCT
ftr-473	165	42	or	or	CCONJ
ftr-473	165	43	0.8	0.8	NUM
ftr-473	165	44	.	.	PUNCT
ftr-473	166	1	thus	thus	ADV
ftr-473	166	2	,	,	PUNCT
ftr-473	166	3	even	even	ADV
ftr-473	166	4	though	though	SCONJ
ftr-473	166	5	the	the	DET
ftr-473	166	6	employee	employee	NOUN
ftr-473	166	7	has	have	AUX
ftr-473	166	8	accrued	accrue	VERB
ftr-473	166	9	the	the	DET
ftr-473	166	10	maximum	maximum	ADV
ftr-473	166	11	defined	define	VERB
ftr-473	166	12	benefit	benefit	NOUN
ftr-473	166	13	under	under	ADP
ftr-473	166	14	section	section	NOUN
ftr-473	166	15	415(b	415(b	PROPN
ftr-473	166	16	)	)	PUNCT
ftr-473	166	17	,	,	PUNCT
ftr-473	166	18	he	he	PRON
ftr-473	166	19	or	or	CCONJ
ftr-473	166	20	she	she	PRON
ftr-473	166	21	also	also	ADV
ftr-473	166	22	may	may	AUX
ftr-473	166	23	have	have	VERB
ftr-473	166	24	contributions	contribution	NOUN
ftr-473	166	25	made	make	VERB
ftr-473	166	26	to	to	ADP
ftr-473	166	27	a	a	DET
ftr-473	166	28	defined	define	VERB
ftr-473	166	29	contribution	contribution	NOUN
ftr-473	166	30	plan	plan	NOUN
ftr-473	166	31	so	so	ADV
ftr-473	166	32	long	long	ADV
ftr-473	166	33	as	as	SCONJ
ftr-473	166	34	the	the	DET
ftr-473	166	35	defined	define	VERB
ftr-473	166	36	contribution	contribution	NOUN
ftr-473	166	37	fraction	fraction	NOUN
ftr-473	166	38	does	do	AUX
ftr-473	166	39	not	not	PART
ftr-473	166	40	exceed	exceed	VERB
ftr-473	166	41	0.2	0.2	NUM
ftr-473	166	42	.	.	PUNCT
ftr-473	167	1	the	the	DET
ftr-473	167	2	defined	define	VERB
ftr-473	167	3	contribution	contribution	NOUN
ftr-473	167	4	fraction	fraction	NOUN
ftr-473	167	5	is	be	AUX
ftr-473	167	6	more	more	ADV
ftr-473	167	7	complex	complex	ADJ
ftr-473	167	8	because	because	SCONJ
ftr-473	167	9	rather	rather	ADV
ftr-473	167	10	than	than	ADP
ftr-473	167	11	reflect	reflect	VERB
ftr-473	167	12	a	a	DET
ftr-473	167	13	defined	define	VERB
ftr-473	167	14	benefit	benefit	NOUN
ftr-473	167	15	as	as	SCONJ
ftr-473	167	16	currently	currently	ADV
ftr-473	167	17	calculated	calculate	VERB
ftr-473	167	18	,	,	PUNCT
ftr-473	167	19	it	it	PRON
ftr-473	167	20	reflects	reflect	VERB
ftr-473	167	21	the	the	DET
ftr-473	167	22	cumulative	cumulative	ADJ
ftr-473	167	23	use	use	NOUN
ftr-473	167	24	of	of	ADP
ftr-473	167	25	the	the	DET
ftr-473	167	26	(	(	PUNCT
ftr-473	167	27	c	c	NOUN
ftr-473	167	28	)	)	PUNCT
ftr-473	167	29	limit	limit	NOUN
ftr-473	167	30	over	over	ADP
ftr-473	167	31	the	the	DET
ftr-473	167	32	employee	employee	NOUN
ftr-473	167	33	's	's	PART
ftr-473	167	34	service	service	NOUN
ftr-473	167	35	for	for	ADP
ftr-473	167	36	the	the	DET
ftr-473	167	37	employer	employer	NOUN
ftr-473	167	38	.	.	PUNCT
ftr-473	168	1	the	the	DET
ftr-473	168	2	numerator	numerator	NOUN
ftr-473	168	3	is	be	AUX
ftr-473	168	4	the	the	DET
ftr-473	168	5	sum	sum	NOUN
ftr-473	168	6	of	of	ADP
ftr-473	168	7	all	all	DET
ftr-473	168	8	applicable	applicable	ADJ
ftr-473	168	9	additions	addition	NOUN
ftr-473	168	10	to	to	ADP
ftr-473	168	11	the	the	DET
ftr-473	168	12	employee	employee	NOUN
ftr-473	168	13	's	's	PART
ftr-473	168	14	accounts	account	NOUN
ftr-473	168	15	in	in	ADP
ftr-473	168	16	all	all	DET
ftr-473	168	17	defined	define	VERB
ftr-473	168	18	contribution	contribution	NOUN
ftr-473	168	19	plans	plan	NOUN
ftr-473	168	20	ever	ever	ADV
ftr-473	168	21	maintained	maintain	VERB
ftr-473	168	22	by	by	ADP
ftr-473	168	23	the	the	DET
ftr-473	168	24	employer	employer	NOUN
ftr-473	168	25	.	.	PUNCT
ftr-473	168	26	'	'	PUNCT
ftr-473	169	1	9	9	NUM
ftr-473	169	2	the	the	DET
ftr-473	169	3	denominator	denominator	NOUN
ftr-473	169	4	of	of	ADP
ftr-473	169	5	the	the	DET
ftr-473	169	6	fraction	fraction	NOUN
ftr-473	169	7	is	be	AUX
ftr-473	169	8	the	the	DET
ftr-473	169	9	sum	sum	NOUN
ftr-473	169	10	of	of	ADP
ftr-473	169	11	variables	variable	NOUN
ftr-473	169	12	calculated	calculate	VERB
ftr-473	169	13	for	for	ADP
ftr-473	169	14	each	each	DET
ftr-473	169	15	year	year	NOUN
ftr-473	169	16	of	of	ADP
ftr-473	169	17	service.2	service.2	PROPN
ftr-473	169	18	"	"	PUNCT
ftr-473	169	19	the	the	DET
ftr-473	169	20	variable	variable	NOUN
ftr-473	169	21	for	for	ADP
ftr-473	169	22	each	each	DET
ftr-473	169	23	year	year	NOUN
ftr-473	169	24	is	be	AUX
ftr-473	169	25	the	the	DET
ftr-473	169	26	lesser	less	ADJ
ftr-473	169	27	of	of	ADP
ftr-473	169	28	1.25	1.25	NUM
ftr-473	169	29	times	time	NOUN
ftr-473	169	30	the	the	DET
ftr-473	169	31	dollar	dollar	NOUN
ftr-473	169	32	(	(	PUNCT
ftr-473	169	33	c	c	NOUN
ftr-473	169	34	)	)	PUNCT
ftr-473	169	35	limit	limit	NOUN
ftr-473	169	36	or	or	CCONJ
ftr-473	169	37	1.4	1.4	NUM
ftr-473	169	38	times	time	NOUN
ftr-473	169	39	the	the	DET
ftr-473	169	40	compensation	compensation	NOUN
ftr-473	169	41	(	(	PUNCT
ftr-473	169	42	c	c	NOUN
ftr-473	169	43	)	)	PUNCT
ftr-473	169	44	limit	limit	NOUN
ftr-473	169	45	for	for	ADP
ftr-473	169	46	defined	define	VERB
ftr-473	169	47	contribution	contribution	NOUN
ftr-473	169	48	plans	plan	NOUN
ftr-473	169	49	in	in	ADP
ftr-473	169	50	effect	effect	NOUN
ftr-473	169	51	for	for	ADP
ftr-473	169	52	the	the	DET
ftr-473	169	53	applicable	applicable	ADJ
ftr-473	169	54	year.2	year.2	NOUN
ftr-473	169	55	'	'	PART
ftr-473	169	56	15	15	NUM
ftr-473	169	57	.	.	PUNCT
ftr-473	170	1	irc	irc	PROPN
ftr-473	170	2	§	§	PROPN
ftr-473	170	3	415(e)(l)-(3	415(e)(l)-(3	NUM
ftr-473	170	4	)	)	PUNCT
ftr-473	170	5	.	.	PUNCT
ftr-473	171	1	16	16	NUM
ftr-473	171	2	.	.	PUNCT
ftr-473	171	3	irc	irc	PROPN
ftr-473	171	4	§	§	PROPN
ftr-473	171	5	415(e)(1	415(e)(1	PROPN
ftr-473	171	6	)	)	PUNCT
ftr-473	171	7	.	.	PUNCT
ftr-473	172	1	17	17	NUM
ftr-473	172	2	.	.	PUNCT
ftr-473	172	3	irc	irc	PROPN
ftr-473	172	4	§	§	PROPN
ftr-473	172	5	415(e)(2)(a	415(e)(2)(a	PROPN
ftr-473	172	6	)	)	PUNCT
ftr-473	172	7	.	.	PUNCT
ftr-473	173	1	18	18	NUM
ftr-473	173	2	.	.	PUNCT
ftr-473	173	3	irc	irc	PROPN
ftr-473	173	4	§	§	PROPN
ftr-473	173	5	415(e)(2)(b	415(e)(2)(b	PROPN
ftr-473	173	6	)	)	PUNCT
ftr-473	173	7	.	.	PUNCT
ftr-473	174	1	19	19	NUM
ftr-473	174	2	.	.	PUNCT
ftr-473	174	3	irc	irc	PROPN
ftr-473	174	4	§	§	PROPN
ftr-473	174	5	415(e)(3)(a	415(e)(3)(a	PROPN
ftr-473	174	6	)	)	PUNCT
ftr-473	174	7	.	.	PUNCT
ftr-473	175	1	20	20	NUM
ftr-473	175	2	.	.	PUNCT
ftr-473	175	3	irc	irc	PROPN
ftr-473	175	4	§	§	PROPN
ftr-473	175	5	415(e)(3)(b	415(e)(3)(b	PROPN
ftr-473	175	6	)	)	PUNCT
ftr-473	175	7	.	.	PUNCT
ftr-473	176	1	21	21	NUM
ftr-473	176	2	.	.	PUNCT
ftr-473	177	1	i	i	PRON
ftr-473	177	2	d.	d.	PROPN
ftr-473	177	3	a	a	DET
ftr-473	177	4	source	source	NOUN
ftr-473	177	5	of	of	ADP
ftr-473	177	6	needless	needless	ADJ
ftr-473	177	7	complexity	complexity	NOUN
ftr-473	177	8	with	with	ADP
ftr-473	177	9	respect	respect	NOUN
ftr-473	177	10	to	to	ADP
ftr-473	177	11	§	§	PROPN
ftr-473	177	12	415(e	415(e	PROPN
ftr-473	177	13	)	)	PUNCT
ftr-473	177	14	is	be	AUX
ftr-473	177	15	that	that	SCONJ
ftr-473	177	16	the	the	DET
ftr-473	177	17	definition	definition	NOUN
ftr-473	177	18	of	of	ADP
ftr-473	177	19	compensation	compensation	NOUN
ftr-473	177	20	under	under	ADP
ftr-473	177	21	§	§	PROPN
ftr-473	177	22	415(c)(3	415(c)(3	PROPN
ftr-473	177	23	)	)	PUNCT
ftr-473	177	24	often	often	ADV
ftr-473	177	25	differs	differ	VERB
ftr-473	177	26	from	from	ADP
ftr-473	177	27	the	the	DET
ftr-473	177	28	definition	definition	NOUN
ftr-473	177	29	of	of	ADP
ftr-473	177	30	compensation	compensation	NOUN
ftr-473	177	31	actually	actually	ADV
ftr-473	177	32	used	use	VERB
ftr-473	177	33	by	by	ADP
ftr-473	177	34	the	the	DET
ftr-473	177	35	employer	employer	NOUN
ftr-473	177	36	to	to	PART
ftr-473	177	37	determine	determine	VERB
ftr-473	177	38	contributions	contribution	NOUN
ftr-473	177	39	under	under	ADP
ftr-473	177	40	the	the	DET
ftr-473	177	41	plan	plan	NOUN
ftr-473	177	42	.	.	PUNCT
ftr-473	178	1	some	some	DET
ftr-473	178	2	employers	employer	NOUN
ftr-473	178	3	find	find	VERB
ftr-473	178	4	that	that	SCONJ
ftr-473	178	5	a	a	DET
ftr-473	178	6	quite	quite	ADV
ftr-473	178	7	burdensome	burdensome	ADJ
ftr-473	178	8	part	part	NOUN
ftr-473	178	9	of	of	ADP
ftr-473	178	10	§	§	PROPN
ftr-473	178	11	415(e	415(e	PROPN
ftr-473	178	12	)	)	PUNCT
ftr-473	178	13	computations	computation	NOUN
ftr-473	178	14	is	be	AUX
ftr-473	178	15	determining	determine	VERB
ftr-473	178	16	§	§	PROPN
ftr-473	178	17	415(c)(3	415(c)(3	PROPN
ftr-473	178	18	)	)	PUNCT
ftr-473	178	19	compensation	compensation	NOUN
ftr-473	178	20	over	over	ADP
ftr-473	178	21	the	the	DET
ftr-473	178	22	employee	employee	NOUN
ftr-473	178	23	's	's	PART
ftr-473	178	24	career	career	NOUN
ftr-473	178	25	,	,	PUNCT
ftr-473	178	26	which	which	PRON
ftr-473	178	27	might	might	AUX
ftr-473	178	28	span	span	VERB
ftr-473	178	29	40	40	NUM
ftr-473	178	30	or	or	CCONJ
ftr-473	178	31	more	more	ADJ
ftr-473	178	32	years	year	NOUN
ftr-473	178	33	.	.	PUNCT
ftr-473	179	1	records	record	NOUN
ftr-473	179	2	of	of	ADP
ftr-473	179	3	such	such	ADJ
ftr-473	179	4	compensation	compensation	NOUN
ftr-473	179	5	may	may	AUX
ftr-473	179	6	not	not	PART
ftr-473	179	7	be	be	AUX
ftr-473	179	8	in	in	ADP
ftr-473	179	9	plan	plan	NOUN
ftr-473	179	10	records	record	NOUN
ftr-473	179	11	,	,	PUNCT
ftr-473	179	12	and	and	CCONJ
ftr-473	179	13	w-2	w-2	NOUN
ftr-473	179	14	information	information	NOUN
ftr-473	179	15	,	,	PUNCT
ftr-473	179	16	when	when	SCONJ
ftr-473	179	17	it	it	PRON
ftr-473	179	18	can	can	AUX
ftr-473	179	19	be	be	AUX
ftr-473	179	20	unearthed	unearth	VERB
ftr-473	179	21	,	,	PUNCT
ftr-473	179	22	is	be	AUX
ftr-473	179	23	not	not	PART
ftr-473	179	24	useful	useful	ADJ
ftr-473	179	25	if	if	SCONJ
ftr-473	179	26	the	the	DET
ftr-473	179	27	plan	plan	NOUN
ftr-473	179	28	year	year	NOUN
ftr-473	179	29	is	be	AUX
ftr-473	179	30	other	other	ADJ
ftr-473	179	31	than	than	ADP
ftr-473	179	32	the	the	DET
ftr-473	179	33	calendar	calendar	NOUN
ftr-473	179	34	year	year	NOUN
ftr-473	179	35	.	.	PUNCT
ftr-473	180	1	[	[	X
ftr-473	180	2	vol	vol	NOUN
ftr-473	180	3	2:2	2:2	NUM
ftr-473	180	4	simplification	simplification	NOUN
ftr-473	180	5	and	and	CCONJ
ftr-473	180	6	irc	irc	ADP
ftr-473	180	7	§	§	PROPN
ftr-473	180	8	415	415	NUM
ftr-473	180	9	to	to	PART
ftr-473	180	10	illustrate	illustrate	VERB
ftr-473	180	11	,	,	PUNCT
ftr-473	180	12	consider	consider	VERB
ftr-473	180	13	an	an	DET
ftr-473	180	14	employee	employee	NOUN
ftr-473	180	15	with	with	ADP
ftr-473	180	16	two	two	NUM
ftr-473	180	17	years	year	NOUN
ftr-473	180	18	of	of	ADP
ftr-473	180	19	service	service	NOUN
ftr-473	180	20	.	.	PUNCT
ftr-473	181	1	in	in	ADP
ftr-473	181	2	the	the	DET
ftr-473	181	3	first	first	ADJ
ftr-473	181	4	year	year	NOUN
ftr-473	181	5	,	,	PUNCT
ftr-473	181	6	the	the	DET
ftr-473	181	7	employee	employee	NOUN
ftr-473	181	8	's	's	PART
ftr-473	181	9	compensation	compensation	NOUN
ftr-473	181	10	was	be	AUX
ftr-473	181	11	$	$	SYM
ftr-473	181	12	64,285.72	64,285.72	NOUN
ftr-473	181	13	,	,	PUNCT
ftr-473	181	14	and	and	CCONJ
ftr-473	181	15	no	no	DET
ftr-473	181	16	additions	addition	NOUN
ftr-473	181	17	were	be	AUX
ftr-473	181	18	made	make	VERB
ftr-473	181	19	to	to	ADP
ftr-473	181	20	a	a	DET
ftr-473	181	21	defined	define	VERB
ftr-473	181	22	contribution	contribution	NOUN
ftr-473	181	23	plan	plan	NOUN
ftr-473	181	24	for	for	ADP
ftr-473	181	25	the	the	DET
ftr-473	181	26	employee	employee	NOUN
ftr-473	181	27	;	;	PUNCT
ftr-473	181	28	in	in	ADP
ftr-473	181	29	the	the	DET
ftr-473	181	30	second	second	ADJ
ftr-473	181	31	year	year	NOUN
ftr-473	181	32	,	,	PUNCT
ftr-473	181	33	compensation	compensation	NOUN
ftr-473	181	34	was	be	AUX
ftr-473	181	35	$	$	SYM
ftr-473	181	36	125,000	125,000	NUM
ftr-473	181	37	,	,	PUNCT
ftr-473	181	38	and	and	CCONJ
ftr-473	181	39	$	$	SYM
ftr-473	181	40	30,000	30,000	NUM
ftr-473	181	41	in	in	ADP
ftr-473	181	42	additions	addition	NOUN
ftr-473	181	43	were	be	AUX
ftr-473	181	44	allocated	allocate	VERB
ftr-473	181	45	to	to	ADP
ftr-473	181	46	the	the	DET
ftr-473	181	47	employee	employee	NOUN
ftr-473	181	48	's	's	PART
ftr-473	181	49	account	account	NOUN
ftr-473	181	50	.	.	PUNCT
ftr-473	182	1	in	in	ADP
ftr-473	182	2	the	the	DET
ftr-473	182	3	first	first	ADJ
ftr-473	182	4	year	year	NOUN
ftr-473	182	5	,	,	PUNCT
ftr-473	182	6	the	the	DET
ftr-473	182	7	compensation	compensation	NOUN
ftr-473	182	8	limit-25	limit-25	PROPN
ftr-473	182	9	%	%	NOUN
ftr-473	182	10	of	of	ADP
ftr-473	182	11	compensation	compensation	NOUN
ftr-473	182	12	(	(	PUNCT
ftr-473	182	13	$	$	SYM
ftr-473	182	14	16,071.43)-is	16,071.43)-is	NUM
ftr-473	182	15	applicable	applicable	ADJ
ftr-473	182	16	;	;	PUNCT
ftr-473	182	17	in	in	ADP
ftr-473	182	18	the	the	DET
ftr-473	182	19	second	second	ADJ
ftr-473	182	20	year	year	NOUN
ftr-473	182	21	,	,	PUNCT
ftr-473	182	22	the	the	DET
ftr-473	182	23	dollar	dollar	NOUN
ftr-473	182	24	limit	limit	NOUN
ftr-473	182	25	is	be	AUX
ftr-473	182	26	applicable	applicable	ADJ
ftr-473	182	27	.	.	PUNCT
ftr-473	183	1	thus	thus	ADV
ftr-473	183	2	,	,	PUNCT
ftr-473	183	3	the	the	DET
ftr-473	183	4	denominator	denominator	NOUN
ftr-473	183	5	is	be	AUX
ftr-473	183	6	(	(	PUNCT
ftr-473	183	7	$	$	SYM
ftr-473	183	8	16,071.43	16,071.43	NUM
ftr-473	183	9	x	x	SYM
ftr-473	183	10	1.4	1.4	NUM
ftr-473	183	11	)	)	PUNCT
ftr-473	184	1	+	+	CCONJ
ftr-473	184	2	(	(	PUNCT
ftr-473	184	3	30,000	30,000	NUM
ftr-473	184	4	x	x	SYM
ftr-473	184	5	1.25	1.25	NUM
ftr-473	184	6	)	)	PUNCT
ftr-473	184	7	.	.	PUNCT
ftr-473	185	1	the	the	DET
ftr-473	185	2	numerator	numerator	NOUN
ftr-473	185	3	of	of	ADP
ftr-473	185	4	the	the	DET
ftr-473	185	5	fraction	fraction	NOUN
ftr-473	185	6	is	be	AUX
ftr-473	185	7	0	0	NUM
ftr-473	185	8	+	+	CCONJ
ftr-473	185	9	$	$	SYM
ftr-473	185	10	30,000	30,000	NUM
ftr-473	185	11	.	.	PUNCT
ftr-473	186	1	the	the	DET
ftr-473	186	2	fraction	fraction	NOUN
ftr-473	186	3	,	,	PUNCT
ftr-473	186	4	then	then	ADV
ftr-473	186	5	,	,	PUNCT
ftr-473	186	6	is	be	AUX
ftr-473	186	7	as	as	SCONJ
ftr-473	186	8	follows	follow	VERB
ftr-473	186	9	:	:	PUNCT
ftr-473	186	10	0	0	NUM
ftr-473	187	1	+	+	NUM
ftr-473	187	2	30.000	30.000	NUM
ftr-473	187	3	(	(	PUNCT
ftr-473	187	4	16,071.43	16,071.43	NUM
ftr-473	187	5	x	x	SYM
ftr-473	187	6	1.4	1.4	NUM
ftr-473	187	7	)	)	PUNCT
ftr-473	187	8	+	+	CCONJ
ftr-473	187	9	(	(	PUNCT
ftr-473	187	10	30,000	30,000	NUM
ftr-473	187	11	x	x	SYM
ftr-473	187	12	1.25	1.25	NUM
ftr-473	187	13	)	)	PUNCT
ftr-473	187	14	this	this	PRON
ftr-473	187	15	reduces	reduce	VERB
ftr-473	187	16	to	to	ADP
ftr-473	187	17	30,000/60,000	30,000/60,000	NUM
ftr-473	187	18	)	)	PUNCT
ftr-473	187	19	,	,	PUNCT
ftr-473	187	20	or	or	CCONJ
ftr-473	187	21	0.5	0.5	NUM
ftr-473	187	22	.	.	PUNCT
ftr-473	188	1	if	if	SCONJ
ftr-473	188	2	an	an	DET
ftr-473	188	3	employee	employee	NOUN
ftr-473	188	4	subject	subject	NOUN
ftr-473	188	5	to	to	ADP
ftr-473	188	6	the	the	DET
ftr-473	188	7	dollar	dollar	NOUN
ftr-473	188	8	limits	limit	NOUN
ftr-473	188	9	in	in	ADP
ftr-473	188	10	each	each	DET
ftr-473	188	11	year	year	NOUN
ftr-473	188	12	received	receive	VERB
ftr-473	188	13	the	the	DET
ftr-473	188	14	maximum	maximum	ADJ
ftr-473	188	15	additions	addition	NOUN
ftr-473	188	16	under	under	ADP
ftr-473	188	17	the	the	DET
ftr-473	188	18	(	(	PUNCT
ftr-473	188	19	c	c	NOUN
ftr-473	188	20	)	)	PUNCT
ftr-473	188	21	limitation	limitation	NOUN
ftr-473	188	22	for	for	ADP
ftr-473	188	23	each	each	DET
ftr-473	188	24	year	year	NOUN
ftr-473	188	25	of	of	ADP
ftr-473	188	26	service	service	NOUN
ftr-473	188	27	,	,	PUNCT
ftr-473	188	28	the	the	DET
ftr-473	188	29	defined	define	VERB
ftr-473	188	30	contribution	contribution	NOUN
ftr-473	188	31	fraction	fraction	NOUN
ftr-473	188	32	,	,	PUNCT
ftr-473	188	33	like	like	ADP
ftr-473	188	34	the	the	DET
ftr-473	188	35	defined	define	VERB
ftr-473	188	36	benefit	benefit	NOUN
ftr-473	188	37	fraction	fraction	NOUN
ftr-473	188	38	for	for	ADP
ftr-473	188	39	an	an	DET
ftr-473	188	40	employee	employee	NOUN
ftr-473	188	41	who	who	PRON
ftr-473	188	42	has	have	AUX
ftr-473	188	43	accrued	accrue	VERB
ftr-473	188	44	the	the	DET
ftr-473	188	45	maximum	maximum	ADJ
ftr-473	188	46	benefit	benefit	NOUN
ftr-473	188	47	permitted	permit	VERB
ftr-473	188	48	under	under	ADP
ftr-473	188	49	the	the	DET
ftr-473	188	50	(	(	PUNCT
ftr-473	188	51	b	b	NOUN
ftr-473	188	52	)	)	PUNCT
ftr-473	188	53	limitation	limitation	NOUN
ftr-473	188	54	,	,	PUNCT
ftr-473	188	55	would	would	AUX
ftr-473	188	56	be	be	AUX
ftr-473	188	57	1/1.25	1/1.25	NUM
ftr-473	188	58	,	,	PUNCT
ftr-473	188	59	or	or	CCONJ
ftr-473	188	60	0.8	0.8	NUM
ftr-473	188	61	.	.	PUNCT
ftr-473	189	1	the	the	DET
ftr-473	189	2	result	result	NOUN
ftr-473	189	3	of	of	ADP
ftr-473	189	4	the	the	DET
ftr-473	189	5	above	above	ADJ
ftr-473	189	6	calculations	calculation	NOUN
ftr-473	189	7	is	be	AUX
ftr-473	189	8	that	that	SCONJ
ftr-473	189	9	an	an	DET
ftr-473	189	10	employee	employee	NOUN
ftr-473	189	11	can	can	AUX
ftr-473	189	12	completely	completely	ADV
ftr-473	189	13	utilize	utilize	VERB
ftr-473	189	14	either	either	CCONJ
ftr-473	189	15	the	the	DET
ftr-473	189	16	(	(	PUNCT
ftr-473	189	17	b	b	NOUN
ftr-473	189	18	)	)	PUNCT
ftr-473	189	19	or	or	CCONJ
ftr-473	189	20	(	(	PUNCT
ftr-473	189	21	c	c	NOUN
ftr-473	189	22	)	)	PUNCT
ftr-473	189	23	limit	limit	NOUN
ftr-473	189	24	and	and	CCONJ
ftr-473	189	25	still	still	ADV
ftr-473	189	26	have	have	VERB
ftr-473	189	27	a	a	DET
ftr-473	189	28	benefit	benefit	NOUN
ftr-473	189	29	under	under	ADP
ftr-473	189	30	plans	plan	NOUN
ftr-473	189	31	subject	subject	ADJ
ftr-473	189	32	to	to	ADP
ftr-473	189	33	the	the	DET
ftr-473	189	34	other	other	ADJ
ftr-473	189	35	limit	limit	NOUN
ftr-473	189	36	.	.	PUNCT
ftr-473	190	1	there	there	PRON
ftr-473	190	2	is	be	VERB
ftr-473	190	3	one	one	NUM
ftr-473	190	4	important	important	ADJ
ftr-473	190	5	exception	exception	NOUN
ftr-473	190	6	to	to	ADP
ftr-473	190	7	the	the	DET
ftr-473	190	8	above	above	ADJ
ftr-473	190	9	rules	rule	NOUN
ftr-473	190	10	:	:	PUNCT
ftr-473	190	11	certain	certain	ADJ
ftr-473	190	12	plans	plan	NOUN
ftr-473	190	13	must	must	AUX
ftr-473	190	14	substitute	substitute	VERB
ftr-473	190	15	a	a	DET
ftr-473	190	16	1	1	NUM
ftr-473	190	17	for	for	ADP
ftr-473	190	18	the	the	DET
ftr-473	190	19	1.25	1.25	NUM
ftr-473	190	20	factor	factor	NOUN
ftr-473	190	21	applied	apply	VERB
ftr-473	190	22	to	to	ADP
ftr-473	190	23	the	the	DET
ftr-473	190	24	dollar	dollar	NOUN
ftr-473	190	25	limit.2the	limit.2the	DET
ftr-473	190	26	effect	effect	NOUN
ftr-473	190	27	of	of	ADP
ftr-473	190	28	this	this	PRON
ftr-473	190	29	is	be	AUX
ftr-473	190	30	that	that	SCONJ
ftr-473	190	31	participants	participant	NOUN
ftr-473	190	32	subject	subject	ADJ
ftr-473	190	33	to	to	ADP
ftr-473	190	34	the	the	DET
ftr-473	190	35	dollar	dollar	NOUN
ftr-473	190	36	limit	limit	NOUN
ftr-473	190	37	may	may	AUX
ftr-473	190	38	use	use	VERB
ftr-473	190	39	only	only	ADV
ftr-473	190	40	a	a	DET
ftr-473	190	41	single	single	ADJ
ftr-473	190	42	maximum	maximum	ADJ
ftr-473	190	43	limit	limit	NOUN
ftr-473	190	44	.	.	PUNCT
ftr-473	191	1	thus	thus	ADV
ftr-473	191	2	,	,	PUNCT
ftr-473	191	3	for	for	ADP
ftr-473	191	4	example	example	NOUN
ftr-473	191	5	,	,	PUNCT
ftr-473	191	6	an	an	DET
ftr-473	191	7	employee	employee	NOUN
ftr-473	191	8	whose	whose	DET
ftr-473	191	9	defined	define	VERB
ftr-473	191	10	benefit	benefit	NOUN
ftr-473	191	11	equaled	equal	VERB
ftr-473	191	12	the	the	DET
ftr-473	191	13	dollar	dollar	NOUN
ftr-473	191	14	limit	limit	NOUN
ftr-473	191	15	could	could	AUX
ftr-473	191	16	not	not	PART
ftr-473	191	17	receive	receive	VERB
ftr-473	191	18	any	any	DET
ftr-473	191	19	contributions	contribution	NOUN
ftr-473	191	20	under	under	ADP
ftr-473	191	21	a	a	DET
ftr-473	191	22	defined	define	VERB
ftr-473	191	23	contribution	contribution	NOUN
ftr-473	191	24	plan	plan	NOUN
ftr-473	191	25	.	.	PUNCT
ftr-473	192	1	the	the	DET
ftr-473	192	2	exception	exception	NOUN
ftr-473	192	3	applies	apply	VERB
ftr-473	192	4	to	to	ADP
ftr-473	192	5	two	two	NUM
ftr-473	192	6	types	type	NOUN
ftr-473	192	7	of	of	ADP
ftr-473	192	8	"	"	PUNCT
ftr-473	192	9	top	top	ADJ
ftr-473	192	10	-	-	PUNCT
ftr-473	192	11	heavy	heavy	ADJ
ftr-473	192	12	plans	plan	NOUN
ftr-473	192	13	.	.	PUNCT
ftr-473	192	14	"	"	PUNCT
ftr-473	193	1	a	a	DET
ftr-473	193	2	top	top	ADJ
ftr-473	193	3	-	-	PUNCT
ftr-473	193	4	heavy	heavy	ADJ
ftr-473	193	5	plan	plan	NOUN
ftr-473	193	6	is	be	AUX
ftr-473	193	7	essentially	essentially	ADV
ftr-473	193	8	a	a	DET
ftr-473	193	9	plan	plan	NOUN
ftr-473	193	10	in	in	ADP
ftr-473	193	11	which	which	PRON
ftr-473	193	12	more	more	ADJ
ftr-473	193	13	than	than	ADP
ftr-473	193	14	60	60	NUM
ftr-473	193	15	%	%	NOUN
ftr-473	193	16	of	of	ADP
ftr-473	193	17	the	the	DET
ftr-473	193	18	total	total	ADJ
ftr-473	193	19	benefits	benefit	NOUN
ftr-473	193	20	are	be	AUX
ftr-473	193	21	for	for	ADP
ftr-473	193	22	key	key	ADJ
ftr-473	193	23	employees	employee	NOUN
ftr-473	193	24	.	.	PUNCT
ftr-473	194	1	23	23	NUM
ftr-473	195	1	the	the	DET
ftr-473	195	2	types	type	NOUN
ftr-473	195	3	of	of	ADP
ftr-473	195	4	top	top	ADJ
ftr-473	195	5	-	-	PUNCT
ftr-473	195	6	heavy	heavy	ADJ
ftr-473	195	7	plans	plan	NOUN
ftr-473	195	8	covered	cover	VERB
ftr-473	195	9	by	by	ADP
ftr-473	195	10	the	the	DET
ftr-473	195	11	exception	exception	NOUN
ftr-473	195	12	are	be	AUX
ftr-473	195	13	plans	plan	NOUN
ftr-473	195	14	in	in	ADP
ftr-473	195	15	which	which	PRON
ftr-473	195	16	more	more	ADJ
ftr-473	195	17	than	than	ADP
ftr-473	195	18	90	90	NUM
ftr-473	195	19	%	%	NOUN
ftr-473	195	20	of	of	ADP
ftr-473	195	21	total	total	ADJ
ftr-473	195	22	benefits	benefit	NOUN
ftr-473	195	23	are	be	AUX
ftr-473	195	24	for	for	ADP
ftr-473	195	25	key	key	ADJ
ftr-473	195	26	employees	employee	NOUN
ftr-473	195	27	and	and	CCONJ
ftr-473	195	28	other	other	ADJ
ftr-473	195	29	top	top	ADJ
ftr-473	195	30	-	-	PUNCT
ftr-473	195	31	heavy	heavy	ADJ
ftr-473	195	32	plans	plan	NOUN
ftr-473	195	33	that	that	PRON
ftr-473	195	34	do	do	AUX
ftr-473	195	35	not	not	PART
ftr-473	195	36	satisfy	satisfy	VERB
ftr-473	195	37	certain	certain	ADJ
ftr-473	195	38	optional	optional	ADJ
ftr-473	195	39	minimum	minimum	ADJ
ftr-473	195	40	benefit	benefit	NOUN
ftr-473	195	41	requirements.24	requirements.24	NOUN
ftr-473	195	42	22	22	NUM
ftr-473	195	43	.	.	PUNCT
ftr-473	196	1	irc	irc	PROPN
ftr-473	196	2	§	§	PROPN
ftr-473	196	3	416(h	416(h	PROPN
ftr-473	196	4	)	)	PUNCT
ftr-473	196	5	.	.	PUNCT
ftr-473	197	1	23	23	NUM
ftr-473	197	2	.	.	PUNCT
ftr-473	198	1	irc	irc	PROPN
ftr-473	198	2	§	§	PROPN
ftr-473	198	3	416(g)(1	416(g)(1	PROPN
ftr-473	198	4	)	)	PUNCT
ftr-473	198	5	.	.	PUNCT
ftr-473	199	1	24	24	NUM
ftr-473	199	2	.	.	PUNCT
ftr-473	199	3	irc	irc	PROPN
ftr-473	199	4	§	§	PROPN
ftr-473	199	5	416(h)(2	416(h)(2	NOUN
ftr-473	199	6	)	)	PUNCT
ftr-473	199	7	.	.	PUNCT
ftr-473	200	1	employers	employer	NOUN
ftr-473	200	2	must	must	AUX
ftr-473	200	3	contribute	contribute	VERB
ftr-473	200	4	at	at	ADV
ftr-473	200	5	least	least	ADV
ftr-473	200	6	3	3	NUM
ftr-473	200	7	%	%	NOUN
ftr-473	200	8	of	of	ADP
ftr-473	200	9	compensation	compensation	NOUN
ftr-473	200	10	(	(	PUNCT
ftr-473	200	11	or	or	CCONJ
ftr-473	200	12	if	if	SCONJ
ftr-473	200	13	less	less	ADJ
ftr-473	200	14	,	,	PUNCT
ftr-473	200	15	the	the	DET
ftr-473	200	16	percentage	percentage	NOUN
ftr-473	200	17	of	of	ADP
ftr-473	200	18	compensation	compensation	NOUN
ftr-473	200	19	contributed	contribute	VERB
ftr-473	200	20	for	for	ADP
ftr-473	200	21	the	the	DET
ftr-473	200	22	key	key	ADJ
ftr-473	200	23	employee	employee	NOUN
ftr-473	200	24	for	for	ADP
ftr-473	200	25	whom	whom	PRON
ftr-473	200	26	the	the	DET
ftr-473	200	27	percentage	percentage	NOUN
ftr-473	200	28	is	be	AUX
ftr-473	200	29	greatest	great	ADJ
ftr-473	200	30	)	)	PUNCT
ftr-473	200	31	annually	annually	ADV
ftr-473	200	32	for	for	ADP
ftr-473	200	33	each	each	DET
ftr-473	200	34	non	non	ADJ
ftr-473	200	35	-	-	ADJ
ftr-473	200	36	key	key	ADJ
ftr-473	200	37	employee	employee	NOUN
ftr-473	200	38	.	.	PUNCT
ftr-473	201	1	irc	irc	PROPN
ftr-473	201	2	§	§	PROPN
ftr-473	201	3	416(h)(2)(a	416(h)(2)(a	PROPN
ftr-473	201	4	)	)	PUNCT
ftr-473	201	5	.	.	PUNCT
ftr-473	202	1	top	top	ADJ
ftr-473	202	2	-	-	PUNCT
ftr-473	202	3	heavy	heavy	ADJ
ftr-473	202	4	defined	define	VERB
ftr-473	202	5	benefit	benefit	NOUN
ftr-473	202	6	plans	plan	NOUN
ftr-473	202	7	must	must	AUX
ftr-473	202	8	provide	provide	VERB
ftr-473	202	9	a	a	DET
ftr-473	202	10	retirement	retirement	NOUN
ftr-473	202	11	annuity	annuity	NOUN
ftr-473	202	12	equal	equal	ADJ
ftr-473	202	13	to	to	ADP
ftr-473	202	14	at	at	ADV
ftr-473	202	15	least	least	ADV
ftr-473	202	16	2	2	NUM
ftr-473	202	17	%	%	NOUN
ftr-473	202	18	times	time	NOUN
ftr-473	202	19	years	year	NOUN
ftr-473	202	20	of	of	ADP
ftr-473	202	21	service	service	NOUN
ftr-473	202	22	(	(	PUNCT
ftr-473	202	23	up	up	ADP
ftr-473	202	24	to	to	PART
ftr-473	202	25	10	10	NUM
ftr-473	202	26	)	)	PUNCT
ftr-473	202	27	times	time	NOUN
ftr-473	202	28	average	average	ADJ
ftr-473	202	29	compensation	compensation	NOUN
ftr-473	202	30	.	.	PUNCT
ftr-473	203	1	irc	irc	PROPN
ftr-473	203	2	§	§	PROPN
ftr-473	203	3	416(c	416(c	PROPN
ftr-473	203	4	)	)	PUNCT
ftr-473	203	5	.	.	PUNCT
ftr-473	204	1	section	section	NOUN
ftr-473	204	2	415(e	415(e	PROPN
ftr-473	204	3	can	can	AUX
ftr-473	204	4	remain	remain	VERB
ftr-473	204	5	at	at	ADP
ftr-473	204	6	1.25	1.25	NUM
ftr-473	204	7	,	,	PUNCT
ftr-473	204	8	however	however	ADV
ftr-473	204	9	,	,	PUNCT
ftr-473	204	10	only	only	ADV
ftr-473	204	11	if	if	SCONJ
ftr-473	204	12	4	4	NUM
ftr-473	204	13	%	%	NOUN
ftr-473	204	14	of	of	ADP
ftr-473	204	15	compensation	compensation	NOUN
ftr-473	204	16	is	be	AUX
ftr-473	204	17	contributed	contribute	VERB
ftr-473	204	18	to	to	ADP
ftr-473	204	19	a	a	DET
ftr-473	204	20	defined	define	VERB
ftr-473	204	21	contribution	contribution	NOUN
ftr-473	204	22	plan	plan	NOUN
ftr-473	204	23	,	,	PUNCT
ftr-473	204	24	or	or	CCONJ
ftr-473	204	25	19941	19941	NUM
ftr-473	204	26	florida	florida	PROPN
ftr-473	204	27	tax	tax	NOUN
ftr-473	204	28	review	review	NOUN
ftr-473	204	29	the	the	DET
ftr-473	204	30	time	time	NOUN
ftr-473	204	31	value	value	NOUN
ftr-473	204	32	of	of	ADP
ftr-473	204	33	money	money	NOUN
ftr-473	204	34	affects	affect	VERB
ftr-473	204	35	the	the	DET
ftr-473	204	36	amount	amount	NOUN
ftr-473	204	37	an	an	DET
ftr-473	204	38	employer	employer	NOUN
ftr-473	204	39	contributes	contribute	VERB
ftr-473	204	40	to	to	ADP
ftr-473	204	41	a	a	DET
ftr-473	204	42	defined	define	VERB
ftr-473	204	43	benefit	benefit	NOUN
ftr-473	204	44	plan	plan	NOUN
ftr-473	204	45	:	:	PUNCT
ftr-473	204	46	the	the	PRON
ftr-473	204	47	longer	long	ADJ
ftr-473	204	48	the	the	DET
ftr-473	204	49	period	period	NOUN
ftr-473	204	50	between	between	ADP
ftr-473	204	51	contribution	contribution	NOUN
ftr-473	204	52	and	and	CCONJ
ftr-473	204	53	benefit	benefit	NOUN
ftr-473	204	54	distribution	distribution	NOUN
ftr-473	204	55	,	,	PUNCT
ftr-473	204	56	the	the	PRON
ftr-473	204	57	smaller	small	ADJ
ftr-473	204	58	the	the	DET
ftr-473	204	59	contribution	contribution	NOUN
ftr-473	204	60	to	to	ADP
ftr-473	204	61	the	the	DET
ftr-473	204	62	plan	plan	NOUN
ftr-473	204	63	because	because	SCONJ
ftr-473	204	64	the	the	DET
ftr-473	204	65	contribution	contribution	NOUN
ftr-473	204	66	will	will	AUX
ftr-473	204	67	have	have	VERB
ftr-473	204	68	more	more	ADJ
ftr-473	204	69	time	time	NOUN
ftr-473	204	70	to	to	PART
ftr-473	204	71	produce	produce	VERB
ftr-473	204	72	investment	investment	NOUN
ftr-473	204	73	return	return	NOUN
ftr-473	204	74	.	.	PUNCT
ftr-473	205	1	to	to	PART
ftr-473	205	2	illustrate	illustrate	VERB
ftr-473	205	3	,	,	PUNCT
ftr-473	205	4	assume	assume	VERB
ftr-473	205	5	an	an	DET
ftr-473	205	6	employer	employer	NOUN
ftr-473	205	7	will	will	AUX
ftr-473	205	8	make	make	VERB
ftr-473	205	9	a	a	DET
ftr-473	205	10	contribution	contribution	NOUN
ftr-473	205	11	to	to	ADP
ftr-473	205	12	a	a	DET
ftr-473	205	13	pension	pension	NOUN
ftr-473	205	14	plan	plan	NOUN
ftr-473	205	15	sufficient	sufficient	ADJ
ftr-473	205	16	to	to	PART
ftr-473	205	17	pay	pay	VERB
ftr-473	205	18	the	the	DET
ftr-473	205	19	employee	employee	NOUN
ftr-473	205	20	a	a	DET
ftr-473	205	21	$	$	SYM
ftr-473	205	22	1,000	1,000	NUM
ftr-473	205	23	lump	lump	NOUN
ftr-473	205	24	sum	sum	NOUN
ftr-473	205	25	benefit	benefit	NOUN
ftr-473	205	26	when	when	SCONJ
ftr-473	205	27	the	the	DET
ftr-473	205	28	employee	employee	NOUN
ftr-473	205	29	attains	attain	VERB
ftr-473	205	30	age	age	NOUN
ftr-473	205	31	sixty	sixty	NUM
ftr-473	205	32	-	-	PUNCT
ftr-473	205	33	five	five	NUM
ftr-473	205	34	.	.	PUNCT
ftr-473	206	1	assuming	assume	VERB
ftr-473	206	2	an	an	DET
ftr-473	206	3	annual	annual	ADJ
ftr-473	206	4	8	8	NUM
ftr-473	206	5	%	%	NOUN
ftr-473	206	6	rate	rate	NOUN
ftr-473	206	7	of	of	ADP
ftr-473	206	8	return	return	NOUN
ftr-473	206	9	on	on	ADP
ftr-473	206	10	investment	investment	NOUN
ftr-473	206	11	,	,	PUNCT
ftr-473	206	12	the	the	DET
ftr-473	206	13	employer	employer	NOUN
ftr-473	206	14	would	would	AUX
ftr-473	206	15	have	have	VERB
ftr-473	206	16	to	to	PART
ftr-473	206	17	contribute	contribute	VERB
ftr-473	206	18	a	a	DET
ftr-473	206	19	single	single	ADJ
ftr-473	206	20	payment	payment	NOUN
ftr-473	206	21	of	of	ADP
ftr-473	206	22	$	$	SYM
ftr-473	206	23	46	46	NUM
ftr-473	206	24	to	to	PART
ftr-473	206	25	fund	fund	VERB
ftr-473	206	26	the	the	DET
ftr-473	206	27	benefit	benefit	NOUN
ftr-473	206	28	for	for	ADP
ftr-473	206	29	a	a	DET
ftr-473	206	30	twenty	twenty	NUM
ftr-473	206	31	-	-	PUNCT
ftr-473	206	32	five	five	NUM
ftr-473	206	33	-	-	PUNCT
ftr-473	206	34	year	year	NOUN
ftr-473	206	35	-	-	PUNCT
ftr-473	206	36	old	old	ADJ
ftr-473	206	37	employee	employee	NOUN
ftr-473	206	38	or	or	CCONJ
ftr-473	206	39	$	$	SYM
ftr-473	206	40	681	681	NUM
ftr-473	206	41	to	to	PART
ftr-473	206	42	fund	fund	VERB
ftr-473	206	43	the	the	DET
ftr-473	206	44	benefit	benefit	NOUN
ftr-473	206	45	for	for	ADP
ftr-473	206	46	a	a	DET
ftr-473	206	47	sixty	sixty	NUM
ftr-473	206	48	-	-	PUNCT
ftr-473	206	49	year	year	NOUN
ftr-473	206	50	-	-	PUNCT
ftr-473	206	51	old	old	ADJ
ftr-473	206	52	employee.25	employee.25	NOUN
ftr-473	206	53	this	this	PRON
ftr-473	206	54	simply	simply	ADV
ftr-473	206	55	reflects	reflect	VERB
ftr-473	206	56	the	the	DET
ftr-473	206	57	fact	fact	NOUN
ftr-473	206	58	that	that	SCONJ
ftr-473	206	59	the	the	DET
ftr-473	206	60	contribution	contribution	NOUN
ftr-473	206	61	for	for	ADP
ftr-473	206	62	the	the	DET
ftr-473	206	63	twentyfive	twentyfive	ADJ
ftr-473	206	64	-	-	PUNCT
ftr-473	206	65	year	year	NOUN
ftr-473	206	66	-	-	PUNCT
ftr-473	206	67	old	old	ADJ
ftr-473	206	68	will	will	AUX
ftr-473	206	69	produce	produce	VERB
ftr-473	206	70	investment	investment	NOUN
ftr-473	206	71	return	return	NOUN
ftr-473	206	72	for	for	ADP
ftr-473	206	73	forty	forty	NUM
ftr-473	206	74	years	year	NOUN
ftr-473	206	75	,	,	PUNCT
ftr-473	206	76	while	while	SCONJ
ftr-473	206	77	the	the	DET
ftr-473	206	78	contribution	contribution	NOUN
ftr-473	206	79	for	for	ADP
ftr-473	206	80	the	the	DET
ftr-473	206	81	sixty	sixty	NUM
ftr-473	206	82	-	-	PUNCT
ftr-473	206	83	year	year	NOUN
ftr-473	206	84	-	-	PUNCT
ftr-473	206	85	old	old	ADJ
ftr-473	206	86	will	will	AUX
ftr-473	206	87	produce	produce	VERB
ftr-473	206	88	a	a	DET
ftr-473	206	89	return	return	NOUN
ftr-473	206	90	for	for	ADP
ftr-473	206	91	only	only	ADV
ftr-473	206	92	five	five	NUM
ftr-473	206	93	years	year	NOUN
ftr-473	206	94	.	.	PUNCT
ftr-473	207	1	this	this	PRON
ftr-473	207	2	has	have	VERB
ftr-473	207	3	important	important	ADJ
ftr-473	207	4	consequences	consequence	NOUN
ftr-473	207	5	to	to	ADP
ftr-473	207	6	small	small	ADJ
ftr-473	207	7	employers	employer	NOUN
ftr-473	207	8	who	who	PRON
ftr-473	207	9	wish	wish	VERB
ftr-473	207	10	to	to	PART
ftr-473	207	11	benefit	benefit	VERB
ftr-473	207	12	a	a	DET
ftr-473	207	13	principal	principal	ADJ
ftr-473	207	14	employee	employee	NOUN
ftr-473	207	15	while	while	SCONJ
ftr-473	207	16	sponsoring	sponsor	VERB
ftr-473	207	17	only	only	ADV
ftr-473	207	18	one	one	NUM
ftr-473	207	19	plan	plan	NOUN
ftr-473	207	20	at	at	ADP
ftr-473	207	21	a	a	DET
ftr-473	207	22	time.26	time.26	ADJ
ftr-473	207	23	when	when	SCONJ
ftr-473	207	24	the	the	DET
ftr-473	207	25	employee	employee	NOUN
ftr-473	207	26	is	be	AUX
ftr-473	207	27	young	young	ADJ
ftr-473	207	28	,	,	PUNCT
ftr-473	207	29	the	the	DET
ftr-473	207	30	employer	employer	NOUN
ftr-473	207	31	will	will	AUX
ftr-473	207	32	sponsor	sponsor	VERB
ftr-473	207	33	a	a	DET
ftr-473	207	34	defined	define	VERB
ftr-473	207	35	contribution	contribution	NOUN
ftr-473	207	36	plan	plan	NOUN
ftr-473	207	37	,	,	PUNCT
ftr-473	207	38	for	for	SCONJ
ftr-473	207	39	the	the	DET
ftr-473	207	40	$	$	SYM
ftr-473	207	41	30,000	30,000	NUM
ftr-473	207	42	maximum	maximum	ADJ
ftr-473	207	43	addition	addition	NOUN
ftr-473	207	44	to	to	ADP
ftr-473	207	45	such	such	ADJ
ftr-473	207	46	plan	plan	NOUN
ftr-473	207	47	will	will	AUX
ftr-473	207	48	exceed	exceed	VERB
ftr-473	207	49	the	the	DET
ftr-473	207	50	maximum	maximum	ADJ
ftr-473	207	51	contribution	contribution	NOUN
ftr-473	207	52	that	that	PRON
ftr-473	207	53	can	can	AUX
ftr-473	207	54	be	be	AUX
ftr-473	207	55	made	make	VERB
ftr-473	207	56	to	to	PART
ftr-473	207	57	fund	fund	VERB
ftr-473	207	58	the	the	DET
ftr-473	207	59	maximum	maximum	ADV
ftr-473	207	60	defined	define	VERB
ftr-473	207	61	benefit	benefit	NOUN
ftr-473	207	62	for	for	ADP
ftr-473	207	63	such	such	ADJ
ftr-473	207	64	employee	employee	NOUN
ftr-473	207	65	.	.	PUNCT
ftr-473	208	1	however	however	ADV
ftr-473	208	2	,	,	PUNCT
ftr-473	208	3	a	a	DET
ftr-473	208	4	switchover	switchover	NOUN
ftr-473	208	5	point	point	NOUN
ftr-473	208	6	will	will	AUX
ftr-473	208	7	be	be	AUX
ftr-473	208	8	reached	reach	VERB
ftr-473	208	9	,	,	PUNCT
ftr-473	208	10	where	where	SCONJ
ftr-473	208	11	the	the	DET
ftr-473	208	12	defined	define	VERB
ftr-473	208	13	benefit	benefit	NOUN
ftr-473	208	14	contribution	contribution	NOUN
ftr-473	208	15	for	for	ADP
ftr-473	208	16	the	the	DET
ftr-473	208	17	employee	employee	NOUN
ftr-473	208	18	will	will	AUX
ftr-473	208	19	exceed	exceed	VERB
ftr-473	208	20	the	the	DET
ftr-473	208	21	$	$	SYM
ftr-473	208	22	30,000	30,000	NUM
ftr-473	208	23	maximum	maximum	ADV
ftr-473	208	24	defined	define	VERB
ftr-473	208	25	contribution	contribution	NOUN
ftr-473	208	26	addition.2	addition.2	PROPN
ftr-473	208	27	7	7	NUM
ftr-473	208	28	depending	depend	VERB
ftr-473	208	29	on	on	ADP
ftr-473	208	30	circuma	circuma	NOUN
ftr-473	208	31	benefit	benefit	NOUN
ftr-473	208	32	of	of	ADP
ftr-473	208	33	3	3	NUM
ftr-473	208	34	%	%	NOUN
ftr-473	208	35	times	time	NOUN
ftr-473	208	36	years	year	NOUN
ftr-473	208	37	of	of	ADP
ftr-473	208	38	service	service	NOUN
ftr-473	208	39	times	times	PROPN
ftr-473	208	40	average	average	ADJ
ftr-473	208	41	compensation	compensation	NOUN
ftr-473	208	42	is	be	AUX
ftr-473	208	43	provided	provide	VERB
ftr-473	208	44	by	by	ADP
ftr-473	208	45	a	a	DET
ftr-473	208	46	defined	define	VERB
ftr-473	208	47	benefit	benefit	NOUN
ftr-473	208	48	plan	plan	NOUN
ftr-473	208	49	.	.	PUNCT
ftr-473	209	1	irc	irc	PROPN
ftr-473	209	2	§	§	PROPN
ftr-473	209	3	416(h)(2)(a	416(h)(2)(a	PROPN
ftr-473	209	4	)	)	PUNCT
ftr-473	209	5	.	.	PUNCT
ftr-473	210	1	25	25	NUM
ftr-473	210	2	.	.	PUNCT
ftr-473	211	1	the	the	DET
ftr-473	211	2	contributions	contribution	NOUN
ftr-473	211	3	in	in	ADP
ftr-473	211	4	the	the	DET
ftr-473	211	5	text	text	NOUN
ftr-473	211	6	do	do	AUX
ftr-473	211	7	not	not	PART
ftr-473	211	8	reflect	reflect	VERB
ftr-473	211	9	a	a	DET
ftr-473	211	10	discount	discount	NOUN
ftr-473	211	11	for	for	ADP
ftr-473	211	12	preretirement	preretirement	ADJ
ftr-473	211	13	mortality	mortality	NOUN
ftr-473	211	14	.	.	PUNCT
ftr-473	212	1	such	such	DET
ftr-473	212	2	a	a	DET
ftr-473	212	3	discount	discount	NOUN
ftr-473	212	4	would	would	AUX
ftr-473	212	5	somewhat	somewhat	ADV
ftr-473	212	6	reduce	reduce	VERB
ftr-473	212	7	each	each	PRON
ftr-473	212	8	of	of	ADP
ftr-473	212	9	the	the	DET
ftr-473	212	10	contributions	contribution	NOUN
ftr-473	212	11	.	.	PUNCT
ftr-473	213	1	the	the	DET
ftr-473	213	2	percentage	percentage	NOUN
ftr-473	213	3	decrease	decrease	NOUN
ftr-473	213	4	of	of	ADP
ftr-473	213	5	the	the	DET
ftr-473	213	6	contribution	contribution	NOUN
ftr-473	213	7	on	on	ADP
ftr-473	213	8	behalf	behalf	NOUN
ftr-473	213	9	of	of	ADP
ftr-473	213	10	the	the	DET
ftr-473	213	11	younger	young	ADJ
ftr-473	213	12	employee	employee	NOUN
ftr-473	213	13	would	would	AUX
ftr-473	213	14	be	be	AUX
ftr-473	213	15	slightly	slightly	ADV
ftr-473	213	16	greater	great	ADJ
ftr-473	213	17	because	because	SCONJ
ftr-473	213	18	actuarialy	actuarialy	VERB
ftr-473	213	19	a	a	DET
ftr-473	213	20	25	25	NUM
ftr-473	213	21	year	year	NOUN
ftr-473	213	22	-	-	PUNCT
ftr-473	213	23	old	old	ADJ
ftr-473	213	24	is	be	AUX
ftr-473	213	25	expected	expect	VERB
ftr-473	213	26	to	to	PART
ftr-473	213	27	die	die	VERB
ftr-473	213	28	at	at	ADP
ftr-473	213	29	an	an	DET
ftr-473	213	30	earlier	early	ADJ
ftr-473	213	31	age	age	NOUN
ftr-473	213	32	(	(	PUNCT
ftr-473	213	33	82.0	82.0	NUM
ftr-473	213	34	)	)	PUNCT
ftr-473	213	35	than	than	ADP
ftr-473	213	36	a	a	DET
ftr-473	213	37	60	60	NUM
ftr-473	213	38	year	year	NOUN
ftr-473	213	39	-	-	PUNCT
ftr-473	213	40	old	old	ADJ
ftr-473	213	41	(	(	PUNCT
ftr-473	213	42	84.2	84.2	NUM
ftr-473	213	43	)	)	PUNCT
ftr-473	213	44	.	.	PUNCT
ftr-473	214	1	see	see	VERB
ftr-473	214	2	regs	reg	NOUN
ftr-473	214	3	.	.	PUNCT
ftr-473	215	1	§	§	PROPN
ftr-473	215	2	1.72	1.72	NUM
ftr-473	215	3	-	-	SYM
ftr-473	215	4	9	9	NUM
ftr-473	215	5	,	,	PUNCT
ftr-473	215	6	tbl	tbl	NOUN
ftr-473	215	7	.	.	PUNCT
ftr-473	216	1	v.	v.	ADP
ftr-473	216	2	26	26	NUM
ftr-473	216	3	.	.	PUNCT
ftr-473	217	1	the	the	DET
ftr-473	217	2	costs	cost	NOUN
ftr-473	217	3	of	of	ADP
ftr-473	217	4	defined	define	VERB
ftr-473	217	5	benefit	benefit	NOUN
ftr-473	217	6	plans	plan	NOUN
ftr-473	217	7	,	,	PUNCT
ftr-473	217	8	plus	plus	CCONJ
ftr-473	217	9	the	the	DET
ftr-473	217	10	§	§	PROPN
ftr-473	217	11	415(e	415(e	PROPN
ftr-473	217	12	)	)	PUNCT
ftr-473	217	13	limits	limit	NOUN
ftr-473	217	14	,	,	PUNCT
ftr-473	217	15	especially	especially	ADV
ftr-473	217	16	as	as	ADP
ftr-473	217	17	applicable	applicable	ADJ
ftr-473	217	18	to	to	ADP
ftr-473	217	19	certain	certain	ADJ
ftr-473	217	20	top	top	ADJ
ftr-473	217	21	-	-	PUNCT
ftr-473	217	22	heavy	heavy	ADJ
ftr-473	217	23	plans	plan	NOUN
ftr-473	217	24	,	,	PUNCT
ftr-473	217	25	constrain	constrain	VERB
ftr-473	217	26	many	many	ADJ
ftr-473	217	27	small	small	ADJ
ftr-473	217	28	employers	employer	NOUN
ftr-473	217	29	from	from	ADP
ftr-473	217	30	adopting	adopt	VERB
ftr-473	217	31	defined	define	VERB
ftr-473	217	32	benefit	benefit	NOUN
ftr-473	217	33	plans	plan	NOUN
ftr-473	217	34	.	.	PUNCT
ftr-473	218	1	if	if	SCONJ
ftr-473	218	2	the	the	DET
ftr-473	218	3	§	§	PROPN
ftr-473	218	4	415(e	415(e	PROPN
ftr-473	218	5	)	)	PUNCT
ftr-473	218	6	limits	limit	NOUN
ftr-473	218	7	were	be	AUX
ftr-473	218	8	repealed	repeal	VERB
ftr-473	218	9	,	,	PUNCT
ftr-473	218	10	small	small	ADJ
ftr-473	218	11	employer	employer	NOUN
ftr-473	218	12	sponsorship	sponsorship	NOUN
ftr-473	218	13	of	of	ADP
ftr-473	218	14	defined	define	VERB
ftr-473	218	15	benefit	benefit	NOUN
ftr-473	218	16	plans	plan	NOUN
ftr-473	218	17	almost	almost	ADV
ftr-473	218	18	certainly	certainly	ADV
ftr-473	218	19	would	would	AUX
ftr-473	218	20	increase	increase	VERB
ftr-473	218	21	.	.	PUNCT
ftr-473	219	1	27	27	NUM
ftr-473	219	2	.	.	PUNCT
ftr-473	220	1	see	see	VERB
ftr-473	220	2	,	,	PUNCT
ftr-473	220	3	e.g.	e.g.	ADV
ftr-473	220	4	,	,	PUNCT
ftr-473	220	5	stanley	stanley	PROPN
ftr-473	220	6	n.	n.	PROPN
ftr-473	220	7	bergman	bergman	PROPN
ftr-473	220	8	&	&	CCONJ
ftr-473	220	9	david	david	PROPN
ftr-473	220	10	l.	l.	PROPN
ftr-473	220	11	reynolds	reynolds	PROPN
ftr-473	220	12	,	,	PUNCT
ftr-473	220	13	plan	plan	VERB
ftr-473	220	14	selection	selection	NOUN
ftr-473	220	15	-	-	PUNCT
ftr-473	220	16	pension	pension	NOUN
ftr-473	220	17	and	and	CCONJ
ftr-473	220	18	profit	profit	NOUN
ftr-473	220	19	-	-	PUNCT
ftr-473	220	20	sharing	share	VERB
ftr-473	220	21	plans	plan	NOUN
ftr-473	220	22	,	,	PUNCT
ftr-473	220	23	350	350	NUM
ftr-473	220	24	tax	tax	NOUN
ftr-473	220	25	mgmt	mgmt	NOUN
ftr-473	220	26	.	.	PUNCT
ftr-473	221	1	(	(	PUNCT
ftr-473	221	2	bna	bna	PROPN
ftr-473	221	3	)	)	PUNCT
ftr-473	221	4	10	10	NUM
ftr-473	221	5	(	(	PUNCT
ftr-473	221	6	indicating	indicate	VERB
ftr-473	221	7	that	that	SCONJ
ftr-473	221	8	larger	large	ADJ
ftr-473	221	9	annual	annual	ADJ
ftr-473	221	10	contributions	contribution	NOUN
ftr-473	221	11	can	can	AUX
ftr-473	221	12	be	be	AUX
ftr-473	221	13	made	make	VERB
ftr-473	221	14	to	to	PART
ftr-473	221	15	defined	define	VERB
ftr-473	221	16	benefit	benefit	NOUN
ftr-473	221	17	plans	plan	NOUN
ftr-473	221	18	than	than	ADP
ftr-473	221	19	to	to	ADP
ftr-473	221	20	defined	define	VERB
ftr-473	221	21	contribution	contribution	NOUN
ftr-473	221	22	plans	plan	NOUN
ftr-473	221	23	for	for	ADP
ftr-473	221	24	employees	employee	NOUN
ftr-473	221	25	near	near	ADP
ftr-473	221	26	retirement	retirement	NOUN
ftr-473	221	27	age	age	NOUN
ftr-473	221	28	)	)	PUNCT
ftr-473	222	1	;	;	PUNCT
ftr-473	222	2	robert	robert	PROPN
ftr-473	222	3	e.	e.	PROPN
ftr-473	222	4	madden	madden	PROPN
ftr-473	222	5	,	,	PUNCT
ftr-473	222	6	tax	tax	NOUN
ftr-473	222	7	planning	planning	NOUN
ftr-473	222	8	for	for	ADP
ftr-473	222	9	highly	highly	ADV
ftr-473	222	10	compensated	compensate	VERB
ftr-473	222	11	individuals	individual	NOUN
ftr-473	222	12	5.02[2	5.02[2	NUM
ftr-473	222	13	]	]	PUNCT
ftr-473	222	14	(	(	PUNCT
ftr-473	222	15	1983	1983	NUM
ftr-473	222	16	)	)	PUNCT
ftr-473	222	17	(	(	PUNCT
ftr-473	222	18	"	"	PUNCT
ftr-473	222	19	[	[	X
ftr-473	222	20	ain	ain	NOUN
ftr-473	222	21	employer	employer	NOUN
ftr-473	222	22	who	who	PRON
ftr-473	222	23	is	be	AUX
ftr-473	222	24	contemplating	contemplate	VERB
ftr-473	222	25	the	the	DET
ftr-473	222	26	implementation	implementation	NOUN
ftr-473	222	27	of	of	ADP
ftr-473	222	28	a	a	DET
ftr-473	222	29	qualified	qualified	ADJ
ftr-473	222	30	plan	plan	NOUN
ftr-473	222	31	may	may	AUX
ftr-473	222	32	favor	favor	VERB
ftr-473	222	33	a	a	DET
ftr-473	222	34	defined	define	VERB
ftr-473	222	35	benefit	benefit	NOUN
ftr-473	222	36	pension	pension	NOUN
ftr-473	222	37	plan	plan	NOUN
ftr-473	222	38	over	over	ADP
ftr-473	222	39	other	other	ADJ
ftr-473	222	40	options	option	NOUN
ftr-473	222	41	that	that	PRON
ftr-473	222	42	are	be	AUX
ftr-473	222	43	available	available	ADJ
ftr-473	222	44	if	if	SCONJ
ftr-473	222	45	that	that	DET
ftr-473	222	46	employer	employer	NOUN
ftr-473	222	47	has	have	VERB
ftr-473	222	48	older	old	ADJ
ftr-473	222	49	employees	employee	NOUN
ftr-473	222	50	it	it	PRON
ftr-473	222	51	particularly	particularly	ADV
ftr-473	222	52	wishes	wish	VERB
ftr-473	222	53	to	to	PART
ftr-473	222	54	benefit	benefit	VERB
ftr-473	222	55	.	.	PUNCT
ftr-473	222	56	"	"	PUNCT
ftr-473	222	57	)	)	PUNCT
ftr-473	222	58	;	;	PUNCT
ftr-473	222	59	american	american	PROPN
ftr-473	222	60	bar	bar	PROPN
ftr-473	222	61	association	association	PROPN
ftr-473	222	62	,	,	PUNCT
ftr-473	222	63	senior	senior	ADJ
ftr-473	222	64	lawyers	lawyer	NOUN
ftr-473	222	65	division	division	NOUN
ftr-473	222	66	,	,	PUNCT
ftr-473	222	67	the	the	DET
ftr-473	222	68	lawyers	lawyer	NOUN
ftr-473	222	69	guide	guide	VERB
ftr-473	222	70	to	to	ADP
ftr-473	222	71	retirement	retirement	NOUN
ftr-473	222	72	140	140	NUM
ftr-473	222	73	(	(	PUNCT
ftr-473	222	74	david	david	PROPN
ftr-473	222	75	a.	a.	PROPN
ftr-473	222	76	bridewell	bridewell	PROPN
ftr-473	223	1	ed	ed	PROPN
ftr-473	223	2	.	.	PROPN
ftr-473	223	3	,	,	PUNCT
ftr-473	223	4	1991	1991	NUM
ftr-473	223	5	)	)	PUNCT
ftr-473	224	1	[	[	X
ftr-473	224	2	hereinafter	hereinafter	NOUN
ftr-473	224	3	lawyers	lawyer	NOUN
ftr-473	224	4	guide	guide	VERB
ftr-473	224	5	to	to	ADP
ftr-473	224	6	retirement	retirement	NOUN
ftr-473	224	7	]	]	PUNCT
ftr-473	224	8	.	.	PUNCT
ftr-473	225	1	[	[	X
ftr-473	225	2	vol	vol	NOUN
ftr-473	225	3	.	.	NOUN
ftr-473	225	4	2:2	2:2	NUM
ftr-473	225	5	simnplification	simnplification	NOUN
ftr-473	225	6	and	and	CCONJ
ftr-473	225	7	irc	irc	ADP
ftr-473	225	8	§	§	PROPN
ftr-473	225	9	415	415	NUM
ftr-473	225	10	stances	stance	NOUN
ftr-473	225	11	,	,	PUNCT
ftr-473	225	12	this	this	DET
ftr-473	225	13	point	point	NOUN
ftr-473	225	14	will	will	AUX
ftr-473	225	15	generally	generally	ADV
ftr-473	225	16	occur	occur	VERB
ftr-473	225	17	sometime	sometime	ADV
ftr-473	225	18	between	between	ADP
ftr-473	225	19	an	an	DET
ftr-473	225	20	employee	employee	NOUN
ftr-473	225	21	's	's	PART
ftr-473	225	22	early	early	ADJ
ftr-473	225	23	forty	forty	NOUN
ftr-473	225	24	's	's	PART
ftr-473	225	25	and	and	CCONJ
ftr-473	225	26	early	early	ADJ
ftr-473	225	27	fifty	fifty	NUM
ftr-473	225	28	's	's	PART
ftr-473	225	29	.	.	PUNCT
ftr-473	225	30	'	'	PUNCT
ftr-473	226	1	for	for	ADP
ftr-473	226	2	example	example	NOUN
ftr-473	226	3	,	,	PUNCT
ftr-473	226	4	assume	assume	VERB
ftr-473	226	5	a	a	DET
ftr-473	226	6	fifty	fifty	NUM
ftr-473	226	7	-	-	PUNCT
ftr-473	226	8	year	year	NOUN
ftr-473	226	9	-	-	PUNCT
ftr-473	226	10	old	old	ADJ
ftr-473	226	11	employee	employee	NOUN
ftr-473	226	12	,	,	PUNCT
ftr-473	226	13	with	with	ADP
ftr-473	226	14	a	a	DET
ftr-473	226	15	defined	define	VERB
ftr-473	226	16	contribution	contribution	NOUN
ftr-473	226	17	fraction	fraction	NOUN
ftr-473	226	18	of	of	ADP
ftr-473	226	19	0.4	0.4	NUM
ftr-473	226	20	.	.	PUNCT
ftr-473	227	1	the	the	DET
ftr-473	227	2	defined	define	VERB
ftr-473	227	3	benefit	benefit	NOUN
ftr-473	227	4	fraction	fraction	NOUN
ftr-473	227	5	for	for	ADP
ftr-473	227	6	the	the	DET
ftr-473	227	7	employee	employee	NOUN
ftr-473	227	8	is	be	AUX
ftr-473	227	9	0.6	0.6	NUM
ftr-473	227	10	,	,	PUNCT
ftr-473	227	11	which	which	PRON
ftr-473	227	12	translates	translate	VERB
ftr-473	227	13	into	into	ADP
ftr-473	227	14	a	a	DET
ftr-473	227	15	defined	define	VERB
ftr-473	227	16	benefit	benefit	NOUN
ftr-473	227	17	limitation	limitation	NOUN
ftr-473	227	18	equal	equal	ADJ
ftr-473	227	19	to	to	ADP
ftr-473	227	20	75	75	NUM
ftr-473	227	21	%	%	NOUN
ftr-473	227	22	of	of	ADP
ftr-473	227	23	the	the	DET
ftr-473	227	24	defined	define	VERB
ftr-473	227	25	benefit	benefit	NOUN
ftr-473	227	26	dollar	dollar	NOUN
ftr-473	227	27	limitation.29	limitation.29	NOUN
ftr-473	227	28	assume	assume	VERB
ftr-473	227	29	that	that	SCONJ
ftr-473	227	30	the	the	DET
ftr-473	227	31	limit	limit	NOUN
ftr-473	227	32	is	be	AUX
ftr-473	227	33	$	$	SYM
ftr-473	227	34	12	12	NUM
ftr-473	227	35	0	0	NUM
ftr-473	227	36	,	,	PUNCT
ftr-473	227	37	0	0	NUM
ftr-473	227	38	00o	00o	NUM
ftr-473	227	39	.	.	PUNCT
ftr-473	227	40	"	"	PUNCT
ftr-473	228	1	thus	thus	ADV
ftr-473	228	2	,	,	PUNCT
ftr-473	228	3	the	the	DET
ftr-473	228	4	plan	plan	NOUN
ftr-473	228	5	could	could	AUX
ftr-473	228	6	provide	provide	VERB
ftr-473	228	7	,	,	PUNCT
ftr-473	228	8	and	and	CCONJ
ftr-473	228	9	the	the	DET
ftr-473	228	10	employer	employer	NOUN
ftr-473	228	11	could	could	AUX
ftr-473	228	12	fund	fund	VERB
ftr-473	228	13	,	,	PUNCT
ftr-473	228	14	a	a	DET
ftr-473	228	15	$	$	SYM
ftr-473	228	16	90,000	90,000	NUM
ftr-473	228	17	defined	define	VERB
ftr-473	228	18	benefit	benefit	NOUN
ftr-473	228	19	,	,	PUNCT
ftr-473	228	20	unless	unless	SCONJ
ftr-473	228	21	the	the	DET
ftr-473	228	22	plan	plan	NOUN
ftr-473	228	23	were	be	AUX
ftr-473	228	24	subject	subject	ADJ
ftr-473	228	25	to	to	ADP
ftr-473	228	26	the	the	DET
ftr-473	228	27	more	more	ADV
ftr-473	228	28	restrictive	restrictive	ADJ
ftr-473	228	29	top	top	ADJ
ftr-473	228	30	-	-	PUNCT
ftr-473	228	31	heavy	heavy	ADJ
ftr-473	228	32	limitations	limitation	NOUN
ftr-473	228	33	.	.	PUNCT
ftr-473	229	1	"1	"1	VERB
ftr-473	229	2	the	the	DET
ftr-473	229	3	amount	amount	NOUN
ftr-473	229	4	of	of	ADP
ftr-473	229	5	the	the	DET
ftr-473	229	6	annual	annual	ADJ
ftr-473	229	7	contribution	contribution	NOUN
ftr-473	229	8	required	require	VERB
ftr-473	229	9	to	to	PART
ftr-473	229	10	fund	fund	VERB
ftr-473	229	11	this	this	DET
ftr-473	229	12	benefit	benefit	NOUN
ftr-473	229	13	will	will	AUX
ftr-473	229	14	depend	depend	VERB
ftr-473	229	15	on	on	ADP
ftr-473	229	16	the	the	DET
ftr-473	229	17	actuarial	actuarial	ADJ
ftr-473	229	18	cost	cost	NOUN
ftr-473	229	19	method	method	NOUN
ftr-473	229	20	and	and	CCONJ
ftr-473	229	21	assumptions	assumption	NOUN
ftr-473	229	22	employed	employ	VERB
ftr-473	229	23	by	by	ADP
ftr-473	229	24	the	the	DET
ftr-473	229	25	plan	plan	NOUN
ftr-473	229	26	's	's	PART
ftr-473	229	27	actuary.32	actuary.32	NOUN
ftr-473	229	28	the	the	DET
ftr-473	229	29	employer	employer	NOUN
ftr-473	229	30	probably	probably	ADV
ftr-473	229	31	will	will	AUX
ftr-473	229	32	contribute	contribute	VERB
ftr-473	229	33	between	between	ADP
ftr-473	229	34	$	$	SYM
ftr-473	229	35	35,000	35,000	NUM
ftr-473	229	36	28	28	NUM
ftr-473	229	37	.	.	PUNCT
ftr-473	230	1	the	the	DET
ftr-473	230	2	literature	literature	NOUN
ftr-473	230	3	does	do	AUX
ftr-473	230	4	not	not	PART
ftr-473	230	5	indicate	indicate	VERB
ftr-473	230	6	the	the	DET
ftr-473	230	7	age	age	NOUN
ftr-473	230	8	at	at	ADP
ftr-473	230	9	which	which	PRON
ftr-473	230	10	a	a	DET
ftr-473	230	11	contribution	contribution	NOUN
ftr-473	230	12	to	to	ADP
ftr-473	230	13	a	a	DET
ftr-473	230	14	defined	define	VERB
ftr-473	230	15	benefit	benefit	NOUN
ftr-473	230	16	will	will	AUX
ftr-473	230	17	exceed	exceed	VERB
ftr-473	230	18	the	the	DET
ftr-473	230	19	maximum	maximum	ADJ
ftr-473	230	20	contribution	contribution	NOUN
ftr-473	230	21	to	to	ADP
ftr-473	230	22	a	a	DET
ftr-473	230	23	defined	define	VERB
ftr-473	230	24	contribution	contribution	NOUN
ftr-473	230	25	plan	plan	NOUN
ftr-473	230	26	,	,	PUNCT
ftr-473	230	27	and	and	CCONJ
ftr-473	230	28	indeed	indeed	ADV
ftr-473	230	29	,	,	PUNCT
ftr-473	230	30	the	the	DET
ftr-473	230	31	age	age	NOUN
ftr-473	230	32	will	will	AUX
ftr-473	230	33	vary	vary	VERB
ftr-473	230	34	depending	depend	VERB
ftr-473	230	35	on	on	ADP
ftr-473	230	36	a	a	DET
ftr-473	230	37	number	number	NOUN
ftr-473	230	38	of	of	ADP
ftr-473	230	39	factors	factor	NOUN
ftr-473	230	40	.	.	PUNCT
ftr-473	231	1	see	see	VERB
ftr-473	231	2	infra	infra	NOUN
ftr-473	231	3	text	text	NOUN
ftr-473	231	4	accompanying	accompanying	ADJ
ftr-473	231	5	notes	note	NOUN
ftr-473	231	6	29	29	NUM
ftr-473	231	7	-	-	SYM
ftr-473	231	8	35	35	NUM
ftr-473	231	9	.	.	PUNCT
ftr-473	232	1	the	the	DET
ftr-473	232	2	immediately	immediately	ADV
ftr-473	232	3	following	follow	VERB
ftr-473	232	4	textual	textual	ADJ
ftr-473	232	5	example	example	NOUN
ftr-473	232	6	involves	involve	VERB
ftr-473	232	7	an	an	DET
ftr-473	232	8	employee	employee	NOUN
ftr-473	232	9	who	who	PRON
ftr-473	232	10	is	be	AUX
ftr-473	232	11	age	age	NOUN
ftr-473	232	12	50	50	NUM
ftr-473	232	13	.	.	PUNCT
ftr-473	233	1	in	in	ADP
ftr-473	233	2	preparing	prepare	VERB
ftr-473	233	3	this	this	DET
ftr-473	233	4	article	article	NOUN
ftr-473	233	5	,	,	PUNCT
ftr-473	233	6	the	the	DET
ftr-473	233	7	author	author	NOUN
ftr-473	233	8	spoke	speak	VERB
ftr-473	233	9	with	with	ADP
ftr-473	233	10	six	six	NUM
ftr-473	233	11	pension	pension	NOUN
ftr-473	233	12	attorneys	attorney	NOUN
ftr-473	233	13	,	,	PUNCT
ftr-473	233	14	who	who	PRON
ftr-473	233	15	suggested	suggest	VERB
ftr-473	233	16	that	that	SCONJ
ftr-473	233	17	the	the	DET
ftr-473	233	18	age	age	NOUN
ftr-473	233	19	at	at	ADP
ftr-473	233	20	which	which	PRON
ftr-473	233	21	defined	define	VERB
ftr-473	233	22	benefit	benefit	NOUN
ftr-473	233	23	plans	plan	NOUN
ftr-473	233	24	permit	permit	VERB
ftr-473	233	25	larger	large	ADJ
ftr-473	233	26	contributions	contribution	NOUN
ftr-473	233	27	than	than	SCONJ
ftr-473	233	28	defined	define	VERB
ftr-473	233	29	contribution	contribution	NOUN
ftr-473	233	30	plans	plan	NOUN
ftr-473	233	31	occurs	occur	VERB
ftr-473	233	32	somewhere	somewhere	ADV
ftr-473	233	33	between	between	ADP
ftr-473	233	34	41	41	NUM
ftr-473	233	35	and	and	CCONJ
ftr-473	233	36	51	51	NUM
ftr-473	233	37	.	.	PUNCT
ftr-473	234	1	of	of	ADP
ftr-473	234	2	course	course	NOUN
ftr-473	234	3	,	,	PUNCT
ftr-473	234	4	the	the	DET
ftr-473	234	5	actual	actual	ADJ
ftr-473	234	6	point	point	NOUN
ftr-473	234	7	at	at	ADP
ftr-473	234	8	which	which	PRON
ftr-473	234	9	contributions	contribution	NOUN
ftr-473	234	10	to	to	ADP
ftr-473	234	11	a	a	DET
ftr-473	234	12	defined	define	VERB
ftr-473	234	13	benefit	benefit	NOUN
ftr-473	234	14	plan	plan	NOUN
ftr-473	234	15	,	,	PUNCT
ftr-473	234	16	with	with	ADP
ftr-473	234	17	respect	respect	NOUN
ftr-473	234	18	to	to	ADP
ftr-473	234	19	a	a	DET
ftr-473	234	20	particular	particular	ADJ
ftr-473	234	21	participant	participant	NOUN
ftr-473	234	22	may	may	AUX
ftr-473	234	23	exceed	exceed	VERB
ftr-473	234	24	contributions	contribution	NOUN
ftr-473	234	25	to	to	ADP
ftr-473	234	26	a	a	DET
ftr-473	234	27	defined	define	VERB
ftr-473	234	28	contribution	contribution	NOUN
ftr-473	234	29	plan	plan	NOUN
ftr-473	234	30	,	,	PUNCT
ftr-473	234	31	will	will	AUX
ftr-473	234	32	depend	depend	VERB
ftr-473	234	33	on	on	ADP
ftr-473	234	34	the	the	DET
ftr-473	234	35	assumptions	assumption	NOUN
ftr-473	234	36	the	the	DET
ftr-473	234	37	plan	plan	NOUN
ftr-473	234	38	's	's	PART
ftr-473	234	39	actuary	actuary	NOUN
ftr-473	234	40	makes	make	VERB
ftr-473	234	41	concerning	concern	VERB
ftr-473	234	42	interest	interest	NOUN
ftr-473	234	43	,	,	PUNCT
ftr-473	234	44	mortality	mortality	NOUN
ftr-473	234	45	,	,	PUNCT
ftr-473	234	46	assumed	assume	VERB
ftr-473	234	47	retirement	retirement	NOUN
ftr-473	234	48	age	age	NOUN
ftr-473	234	49	,	,	PUNCT
ftr-473	234	50	the	the	DET
ftr-473	234	51	history	history	NOUN
ftr-473	234	52	of	of	ADP
ftr-473	234	53	previous	previous	ADJ
ftr-473	234	54	additions	addition	NOUN
ftr-473	234	55	to	to	ADP
ftr-473	234	56	defined	define	VERB
ftr-473	234	57	contribution	contribution	NOUN
ftr-473	234	58	plans	plan	NOUN
ftr-473	234	59	,	,	PUNCT
ftr-473	234	60	and	and	CCONJ
ftr-473	234	61	the	the	DET
ftr-473	234	62	actuarial	actuarial	ADJ
ftr-473	234	63	method	method	NOUN
ftr-473	234	64	used	use	VERB
ftr-473	234	65	by	by	ADP
ftr-473	234	66	the	the	DET
ftr-473	234	67	plan	plan	NOUN
ftr-473	234	68	to	to	PART
ftr-473	234	69	assign	assign	VERB
ftr-473	234	70	benefit	benefit	NOUN
ftr-473	234	71	costs	cost	NOUN
ftr-473	234	72	to	to	ADP
ftr-473	234	73	each	each	DET
ftr-473	234	74	year	year	NOUN
ftr-473	234	75	in	in	ADP
ftr-473	234	76	which	which	PRON
ftr-473	234	77	the	the	DET
ftr-473	234	78	plan	plan	NOUN
ftr-473	234	79	is	be	AUX
ftr-473	234	80	being	be	AUX
ftr-473	234	81	funded	fund	VERB
ftr-473	234	82	.	.	PUNCT
ftr-473	235	1	see	see	VERB
ftr-473	235	2	generally	generally	ADV
ftr-473	235	3	i	i	PRON
ftr-473	235	4	gary	gary	PROPN
ftr-473	235	5	i.	i.	PROPN
ftr-473	235	6	boren	boren	PROPN
ftr-473	235	7	.	.	PUNCT
ftr-473	236	1	qualified	qualified	ADJ
ftr-473	236	2	deferred	defer	VERB
ftr-473	236	3	compensation	compensation	NOUN
ftr-473	236	4	plans	plan	NOUN
ftr-473	236	5	ch	ch	NOUN
ftr-473	236	6	.	.	PROPN
ftr-473	236	7	8	8	NUM
ftr-473	236	8	(	(	PUNCT
ftr-473	236	9	1993	1993	NUM
ftr-473	236	10	)	)	PUNCT
ftr-473	236	11	(	(	PUNCT
ftr-473	236	12	discussing	discuss	VERB
ftr-473	236	13	the	the	DET
ftr-473	236	14	elements	element	NOUN
ftr-473	236	15	of	of	ADP
ftr-473	236	16	various	various	ADJ
ftr-473	236	17	actuarial	actuarial	ADJ
ftr-473	236	18	methods	method	NOUN
ftr-473	236	19	)	)	PUNCT
ftr-473	236	20	.	.	PUNCT
ftr-473	237	1	29	29	NUM
ftr-473	237	2	.	.	PUNCT
ftr-473	238	1	a	a	DET
ftr-473	238	2	defined	define	VERB
ftr-473	238	3	benefit	benefit	NOUN
ftr-473	238	4	fraction	fraction	NOUN
ftr-473	238	5	with	with	ADP
ftr-473	238	6	a	a	DET
ftr-473	238	7	numerator	numerator	NOUN
ftr-473	238	8	of	of	ADP
ftr-473	238	9	.75	.75	NUM
ftr-473	238	10	and	and	CCONJ
ftr-473	238	11	a	a	DET
ftr-473	238	12	denominator	denominator	NOUN
ftr-473	238	13	of	of	ADP
ftr-473	238	14	1.25	1.25	NUM
ftr-473	238	15	is	be	AUX
ftr-473	238	16	.6	.6	NUM
ftr-473	238	17	.	.	PROPN
ftr-473	238	18	30	30	NUM
ftr-473	238	19	.	.	PUNCT
ftr-473	239	1	the	the	DET
ftr-473	239	2	$	$	SYM
ftr-473	239	3	120,000	120,000	NUM
ftr-473	239	4	dollar	dollar	NOUN
ftr-473	239	5	limit	limit	NOUN
ftr-473	239	6	was	be	AUX
ftr-473	239	7	selected	select	VERB
ftr-473	239	8	because	because	SCONJ
ftr-473	239	9	indexation	indexation	NOUN
ftr-473	239	10	of	of	ADP
ftr-473	239	11	the	the	DET
ftr-473	239	12	defined	define	VERB
ftr-473	239	13	contribution	contribution	NOUN
ftr-473	239	14	begins	begin	VERB
ftr-473	239	15	when	when	SCONJ
ftr-473	239	16	the	the	DET
ftr-473	239	17	(	(	PUNCT
ftr-473	239	18	b	b	NOUN
ftr-473	239	19	)	)	PUNCT
ftr-473	239	20	limit	limit	NOUN
ftr-473	239	21	reaches	reach	VERB
ftr-473	239	22	s120,000	s120,000	NOUN
ftr-473	239	23	.	.	PUNCT
ftr-473	240	1	see	see	VERB
ftr-473	240	2	supra	supra	PROPN
ftr-473	240	3	note	note	PROPN
ftr-473	240	4	14	14	NUM
ftr-473	240	5	.	.	PUNCT
ftr-473	241	1	31	31	NUM
ftr-473	241	2	.	.	PUNCT
ftr-473	242	1	see	see	VERB
ftr-473	242	2	supra	supra	PROPN
ftr-473	242	3	text	text	NOUN
ftr-473	242	4	accompanying	accompanying	ADJ
ftr-473	242	5	notes	note	VERB
ftr-473	242	6	23	23	NUM
ftr-473	242	7	-	-	SYM
ftr-473	242	8	24	24	NUM
ftr-473	242	9	.	.	PUNCT
ftr-473	243	1	in	in	ADP
ftr-473	243	2	the	the	DET
ftr-473	243	3	example	example	NOUN
ftr-473	243	4	,	,	PUNCT
ftr-473	243	5	if	if	SCONJ
ftr-473	243	6	the	the	DET
ftr-473	243	7	plan	plan	NOUN
ftr-473	243	8	were	be	AUX
ftr-473	243	9	super	super	ADJ
ftr-473	243	10	top	top	ADJ
ftr-473	243	11	-	-	PUNCT
ftr-473	243	12	heavy	heavy	ADJ
ftr-473	243	13	,	,	PUNCT
ftr-473	243	14	the	the	DET
ftr-473	243	15	defined	define	VERB
ftr-473	243	16	contribution	contribution	NOUN
ftr-473	243	17	fraction	fraction	NOUN
ftr-473	243	18	would	would	AUX
ftr-473	243	19	have	have	AUX
ftr-473	243	20	been	be	AUX
ftr-473	243	21	.5	.5	NUM
ftr-473	243	22	rather	rather	ADV
ftr-473	243	23	than	than	ADP
ftr-473	243	24	.4	.4	NUM
ftr-473	243	25	(	(	PUNCT
ftr-473	243	26	i.e.	i.e.	X
ftr-473	243	27	,	,	PUNCT
ftr-473	243	28	.5/1.25=.4	.5/1.25=.4	PROPN
ftr-473	243	29	)	)	PUNCT
ftr-473	243	30	.	.	PUNCT
ftr-473	244	1	and	and	CCONJ
ftr-473	244	2	the	the	DET
ftr-473	244	3	defined	define	VERB
ftr-473	244	4	benefit	benefit	NOUN
ftr-473	244	5	fraction	fraction	NOUN
ftr-473	244	6	also	also	ADV
ftr-473	244	7	would	would	AUX
ftr-473	244	8	have	have	AUX
ftr-473	244	9	been	be	AUX
ftr-473	244	10	.5	.5	NUM
ftr-473	244	11	.	.	PUNCT
ftr-473	245	1	thus	thus	ADV
ftr-473	245	2	,	,	PUNCT
ftr-473	245	3	the	the	DET
ftr-473	245	4	maximum	maximum	ADJ
ftr-473	245	5	defined	define	VERB
ftr-473	245	6	benefit	benefit	NOUN
ftr-473	245	7	that	that	PRON
ftr-473	245	8	could	could	AUX
ftr-473	245	9	be	be	AUX
ftr-473	245	10	funded	fund	VERB
ftr-473	245	11	would	would	AUX
ftr-473	245	12	have	have	AUX
ftr-473	245	13	been	be	AUX
ftr-473	245	14	$	$	SYM
ftr-473	245	15	60,000	60,000	NUM
ftr-473	245	16	if	if	SCONJ
ftr-473	245	17	the	the	DET
ftr-473	245	18	plan	plan	NOUN
ftr-473	245	19	had	have	AUX
ftr-473	245	20	been	be	AUX
ftr-473	245	21	super	super	ADJ
ftr-473	245	22	top	top	ADJ
ftr-473	245	23	-	-	PUNCT
ftr-473	245	24	heavy	heavy	ADJ
ftr-473	245	25	.	.	PUNCT
ftr-473	246	1	32	32	NUM
ftr-473	246	2	.	.	PUNCT
ftr-473	247	1	see	see	VERB
ftr-473	247	2	jerome	jerome	PROPN
ftr-473	247	3	mirza	mirza	PROPN
ftr-473	247	4	&	&	CCONJ
ftr-473	247	5	assocs	assocs	PROPN
ftr-473	247	6	.	.	PUNCT
ftr-473	248	1	v.	v.	PROPN
ftr-473	248	2	united	united	PROPN
ftr-473	248	3	states	states	PROPN
ftr-473	248	4	,	,	PUNCT
ftr-473	248	5	882	882	NUM
ftr-473	248	6	f.2d	f.2d	SYM
ftr-473	248	7	229	229	NUM
ftr-473	248	8	(	(	PUNCT
ftr-473	248	9	7th	7th	ADJ
ftr-473	248	10	cir	cir	NOUN
ftr-473	248	11	.	.	PROPN
ftr-473	248	12	1989	1989	NUM
ftr-473	248	13	)	)	PUNCT
ftr-473	248	14	.	.	PUNCT
ftr-473	249	1	in	in	ADP
ftr-473	249	2	jerome	jerome	PROPN
ftr-473	249	3	mirza	mirza	PROPN
ftr-473	249	4	&	&	CCONJ
ftr-473	249	5	associates	associates	PROPN
ftr-473	249	6	,	,	PUNCT
ftr-473	249	7	the	the	DET
ftr-473	249	8	employer	employer	NOUN
ftr-473	249	9	's	's	PART
ftr-473	249	10	contribution	contribution	NOUN
ftr-473	249	11	was	be	AUX
ftr-473	249	12	based	base	VERB
ftr-473	249	13	on	on	ADP
ftr-473	249	14	an	an	DET
ftr-473	249	15	interest	interest	NOUN
ftr-473	249	16	rate	rate	NOUN
ftr-473	249	17	assumption	assumption	NOUN
ftr-473	249	18	of	of	ADP
ftr-473	249	19	5	5	NUM
ftr-473	249	20	%	%	NOUN
ftr-473	249	21	and	and	CCONJ
ftr-473	249	22	an	an	DET
ftr-473	249	23	actuarial	actuarial	ADJ
ftr-473	249	24	method	method	NOUN
ftr-473	249	25	that	that	PRON
ftr-473	249	26	allocated	allocate	VERB
ftr-473	249	27	costs	cost	NOUN
ftr-473	249	28	related	relate	VERB
ftr-473	249	29	to	to	ADP
ftr-473	249	30	past	past	ADJ
ftr-473	249	31	service	service	NOUN
ftr-473	249	32	entirely	entirely	ADV
ftr-473	249	33	to	to	ADP
ftr-473	249	34	the	the	DET
ftr-473	249	35	year	year	NOUN
ftr-473	249	36	of	of	ADP
ftr-473	249	37	plan	plan	NOUN
ftr-473	249	38	adoption	adoption	NOUN
ftr-473	249	39	.	.	PUNCT
ftr-473	250	1	the	the	DET
ftr-473	250	2	service	service	NOUN
ftr-473	250	3	successfully	successfully	ADV
ftr-473	250	4	argued	argue	VERB
ftr-473	250	5	that	that	SCONJ
ftr-473	250	6	the	the	DET
ftr-473	250	7	5	5	NUM
ftr-473	250	8	%	%	NOUN
ftr-473	250	9	interest	interest	NOUN
ftr-473	250	10	rate	rate	NOUN
ftr-473	250	11	assumption	assumption	NOUN
ftr-473	250	12	was	be	AUX
ftr-473	250	13	unreasonable	unreasonable	ADJ
ftr-473	250	14	and	and	CCONJ
ftr-473	250	15	that	that	SCONJ
ftr-473	250	16	the	the	DET
ftr-473	250	17	costs	cost	NOUN
ftr-473	250	18	attributable	attributable	ADJ
ftr-473	250	19	to	to	ADP
ftr-473	250	20	past	past	ADJ
ftr-473	250	21	years	year	NOUN
ftr-473	250	22	should	should	AUX
ftr-473	250	23	have	have	AUX
ftr-473	250	24	been	be	AUX
ftr-473	250	25	allocated	allocate	VERB
ftr-473	250	26	to	to	ADP
ftr-473	250	27	those	those	DET
ftr-473	250	28	years	year	NOUN
ftr-473	250	29	and	and	CCONJ
ftr-473	250	30	then	then	ADV
ftr-473	250	31	amortized	amortize	VERB
ftr-473	250	32	over	over	ADP
ftr-473	250	33	a	a	DET
ftr-473	250	34	ten	ten	NUM
ftr-473	250	35	-	-	PUNCT
ftr-473	250	36	year	year	NOUN
ftr-473	250	37	period	period	NOUN
ftr-473	250	38	.	.	PUNCT
ftr-473	251	1	the	the	DET
ftr-473	251	2	court	court	NOUN
ftr-473	251	3	adopted	adopt	VERB
ftr-473	251	4	the	the	DET
ftr-473	251	5	service	service	NOUN
ftr-473	251	6	's	's	PART
ftr-473	251	7	8	8	NUM
ftr-473	251	8	%	%	NOUN
ftr-473	251	9	interest	interest	NOUN
ftr-473	251	10	rate	rate	NOUN
ftr-473	251	11	assumption	assumption	NOUN
ftr-473	251	12	.	.	PUNCT
ftr-473	252	1	the	the	DET
ftr-473	252	2	plan	plan	NOUN
ftr-473	252	3	itself	itself	PRON
ftr-473	252	4	had	have	AUX
ftr-473	252	5	invested	invest	VERB
ftr-473	252	6	in	in	ADP
ftr-473	252	7	government	government	NOUN
ftr-473	252	8	securities	security	NOUN
ftr-473	252	9	that	that	PRON
ftr-473	252	10	yielded	yield	VERB
ftr-473	252	11	between	between	ADP
ftr-473	252	12	11.65	11.65	NUM
ftr-473	252	13	%	%	NOUN
ftr-473	252	14	and	and	CCONJ
ftr-473	252	15	15.75	15.75	NUM
ftr-473	252	16	%	%	NOUN
ftr-473	252	17	.	.	PUNCT
ftr-473	253	1	the	the	DET
ftr-473	253	2	court	court	NOUN
ftr-473	253	3	reduced	reduce	VERB
ftr-473	253	4	the	the	DET
ftr-473	253	5	taxpayer	taxpayer	NOUN
ftr-473	253	6	's	's	PART
ftr-473	253	7	original	original	ADJ
ftr-473	253	8	deduction	deduction	NOUN
ftr-473	253	9	of	of	ADP
ftr-473	253	10	$	$	SYM
ftr-473	253	11	625,925	625,925	NUM
ftr-473	253	12	to	to	PART
ftr-473	253	13	$	$	SYM
ftr-473	253	14	115,953	115,953	NUM
ftr-473	253	15	.	.	PUNCT
ftr-473	254	1	i	i	PRON
ftr-473	254	2	d.	d.	PROPN
ftr-473	254	3	at	at	ADP
ftr-473	254	4	230	230	NUM
ftr-473	254	5	-	-	SYM
ftr-473	254	6	31	31	NUM
ftr-473	254	7	.	.	PUNCT
ftr-473	255	1	however	however	ADV
ftr-473	255	2	,	,	PUNCT
ftr-473	255	3	more	more	ADV
ftr-473	255	4	recently	recently	ADV
ftr-473	255	5	,	,	PUNCT
ftr-473	255	6	the	the	DET
ftr-473	255	7	service	service	NOUN
ftr-473	255	8	was	be	AUX
ftr-473	255	9	unable	unable	ADJ
ftr-473	255	10	to	to	PART
ftr-473	255	11	persuade	persuade	VERB
ftr-473	255	12	the	the	DET
ftr-473	255	13	tax	tax	NOUN
ftr-473	255	14	court	court	NOUN
ftr-473	255	15	that	that	SCONJ
ftr-473	255	16	a	a	DET
ftr-473	255	17	5	5	NUM
ftr-473	255	18	%	%	NOUN
ftr-473	255	19	interest	interest	NOUN
ftr-473	255	20	rate	rate	NOUN
ftr-473	255	21	or	or	CCONJ
ftr-473	255	22	an	an	DET
ftr-473	255	23	assumed	assumed	ADJ
ftr-473	255	24	retirement	retirement	NOUN
ftr-473	255	25	age	age	NOUN
ftr-473	255	26	of	of	ADP
ftr-473	255	27	55	55	NUM
ftr-473	255	28	was	be	AUX
ftr-473	255	29	unreasonable	unreasonable	ADJ
ftr-473	255	30	.	.	PUNCT
ftr-473	256	1	citrus	citrus	PROPN
ftr-473	256	2	valley	valley	NOUN
ftr-473	256	3	estates	estates	PROPN
ftr-473	256	4	,	,	PUNCT
ftr-473	256	5	inc	inc	PROPN
ftr-473	256	6	.	.	PROPN
ftr-473	257	1	v.	v.	PROPN
ftr-473	257	2	commissioner	commissioner	NOUN
ftr-473	257	3	.	.	PUNCT
ftr-473	258	1	99	99	NUM
ftr-473	258	2	t.c	t.c	PROPN
ftr-473	258	3	.	.	PROPN
ftr-473	258	4	379	379	NUM
ftr-473	258	5	(	(	PUNCT
ftr-473	258	6	1992	1992	NUM
ftr-473	258	7	):	):	PUNCT
ftr-473	258	8	vinson	vinson	PROPN
ftr-473	258	9	&	&	CCONJ
ftr-473	258	10	elkins	elkins	PROPN
ftr-473	258	11	v.	v.	PROPN
ftr-473	258	12	commissioner	commissioner	PROPN
ftr-473	258	13	,	,	PUNCT
ftr-473	258	14	99	99	NUM
ftr-473	258	15	t.c	t.c	PROPN
ftr-473	258	16	.	.	PROPN
ftr-473	258	17	9	9	NUM
ftr-473	258	18	(	(	PUNCT
ftr-473	258	19	1992	1992	NUM
ftr-473	258	20	)	)	PUNCT
ftr-473	258	21	.	.	PUNCT
ftr-473	259	1	aff'd	aff'd	NOUN
ftr-473	259	2	.	.	PUNCT
ftr-473	260	1	7	7	NUM
ftr-473	260	2	f.3d	f.3d	NUM
ftr-473	260	3	1235	1235	NUM
ftr-473	260	4	(	(	PUNCT
ftr-473	260	5	5th	5th	ADJ
ftr-473	260	6	cir	cir	NOUN
ftr-473	260	7	.	.	PUNCT
ftr-473	260	8	1993	1993	NUM
ftr-473	260	9	)	)	PUNCT
ftr-473	260	10	;	;	PUNCT
ftr-473	261	1	wachtell	wachtell	PROPN
ftr-473	261	2	.	.	PUNCT
ftr-473	262	1	lipton	lipton	PROPN
ftr-473	262	2	,	,	PUNCT
ftr-473	262	3	rosen	rosen	PROPN
ftr-473	262	4	&	&	CCONJ
ftr-473	262	5	katz	katz	PROPN
ftr-473	262	6	v.	v.	PROPN
ftr-473	262	7	commissioner	commissioner	PROPN
ftr-473	262	8	,	,	PUNCT
ftr-473	262	9	64	64	NUM
ftr-473	262	10	t.c	t.c	PROPN
ftr-473	262	11	.	.	PROPN
ftr-473	262	12	memo	memo	NOUN
ftr-473	262	13	1992	1992	NUM
ftr-473	262	14	-	-	SYM
ftr-473	262	15	392	392	NUM
ftr-473	262	16	(	(	PUNCT
ftr-473	262	17	cchi	cchi	PROPN
ftr-473	262	18	)	)	PUNCT
ftr-473	262	19	1992	1992	NUM
ftr-473	262	20	.	.	PUNCT
ftr-473	262	21	19941	19941	NUM
ftr-473	262	22	florida	florida	PROPN
ftr-473	262	23	tax	tax	NOUN
ftr-473	262	24	review	review	NOUN
ftr-473	262	25	and	and	CCONJ
ftr-473	262	26	$	$	SYM
ftr-473	262	27	85,000	85,000	NUM
ftr-473	262	28	,	,	PUNCT
ftr-473	262	29	33	33	NUM
ftr-473	262	30	depending	depend	VERB
ftr-473	262	31	on	on	ADP
ftr-473	262	32	how	how	SCONJ
ftr-473	262	33	aggressive	aggressive	ADJ
ftr-473	262	34	it	it	PRON
ftr-473	262	35	wishes	wish	VERB
ftr-473	262	36	to	to	PART
ftr-473	262	37	be	be	AUX
ftr-473	262	38	(	(	PUNCT
ftr-473	262	39	i.e.	i.e.	X
ftr-473	262	40	,	,	PUNCT
ftr-473	262	41	how	how	SCONJ
ftr-473	262	42	much	much	ADJ
ftr-473	262	43	risk	risk	NOUN
ftr-473	262	44	of	of	ADP
ftr-473	262	45	dispute	dispute	NOUN
ftr-473	262	46	with	with	ADP
ftr-473	262	47	the	the	DET
ftr-473	262	48	service	service	NOUN
ftr-473	262	49	it	it	PRON
ftr-473	262	50	wishes	wish	VERB
ftr-473	262	51	to	to	PART
ftr-473	262	52	assume	assume	VERB
ftr-473	262	53	)	)	PUNCT
ftr-473	262	54	.	.	PUNCT
ftr-473	263	1	34	34	NUM
ftr-473	264	1	moreover	moreover	ADV
ftr-473	264	2	,	,	PUNCT
ftr-473	264	3	the	the	DET
ftr-473	264	4	amount	amount	NOUN
ftr-473	264	5	of	of	ADP
ftr-473	264	6	the	the	DET
ftr-473	264	7	permissible	permissible	ADJ
ftr-473	264	8	benefit	benefit	NOUN
ftr-473	264	9	for	for	ADP
ftr-473	264	10	the	the	DET
ftr-473	264	11	employee	employee	NOUN
ftr-473	264	12	will	will	AUX
ftr-473	264	13	increase	increase	VERB
ftr-473	264	14	each	each	DET
ftr-473	264	15	year	year	NOUN
ftr-473	264	16	because	because	SCONJ
ftr-473	264	17	the	the	DET
ftr-473	264	18	employee	employee	NOUN
ftr-473	264	19	's	's	PART
ftr-473	264	20	defined	define	VERB
ftr-473	264	21	contribution	contribution	NOUN
ftr-473	264	22	fraction	fraction	NOUN
ftr-473	264	23	will	will	AUX
ftr-473	264	24	decline	decline	VERB
ftr-473	264	25	to	to	PART
ftr-473	264	26	reflect	reflect	VERB
ftr-473	264	27	the	the	DET
ftr-473	264	28	fact	fact	NOUN
ftr-473	264	29	that	that	SCONJ
ftr-473	264	30	no	no	DET
ftr-473	264	31	further	further	ADJ
ftr-473	264	32	contributions	contribution	NOUN
ftr-473	264	33	are	be	AUX
ftr-473	264	34	being	be	AUX
ftr-473	264	35	made	make	VERB
ftr-473	264	36	to	to	ADP
ftr-473	264	37	the	the	DET
ftr-473	264	38	defined	define	VERB
ftr-473	264	39	contribution	contribution	NOUN
ftr-473	264	40	plan	plan	NOUN
ftr-473	264	41	.	.	PUNCT
ftr-473	265	1	an	an	DET
ftr-473	265	2	employer	employer	NOUN
ftr-473	265	3	whose	whose	DET
ftr-473	265	4	sole	sole	ADJ
ftr-473	265	5	motive	motive	NOUN
ftr-473	265	6	was	be	AUX
ftr-473	265	7	to	to	PART
ftr-473	265	8	maximize	maximize	VERB
ftr-473	265	9	tax	tax	NOUN
ftr-473	265	10	deferral	deferral	NOUN
ftr-473	265	11	,	,	PUNCT
ftr-473	265	12	however	however	ADV
ftr-473	265	13	,	,	PUNCT
ftr-473	265	14	would	would	AUX
ftr-473	265	15	sponsor	sponsor	VERB
ftr-473	265	16	defined	define	VERB
ftr-473	265	17	contribution	contribution	NOUN
ftr-473	265	18	and	and	CCONJ
ftr-473	265	19	defined	define	VERB
ftr-473	265	20	benefit	benefit	NOUN
ftr-473	265	21	plans	plan	NOUN
ftr-473	265	22	simultaneously	simultaneously	ADV
ftr-473	265	23	rather	rather	ADV
ftr-473	265	24	than	than	ADP
ftr-473	265	25	seriatim	seriatim	ADJ
ftr-473	265	26	.	.	PUNCT
ftr-473	266	1	simultaneous	simultaneous	ADJ
ftr-473	266	2	funding	funding	NOUN
ftr-473	266	3	would	would	AUX
ftr-473	266	4	permit	permit	VERB
ftr-473	266	5	full	full	ADJ
ftr-473	266	6	utilization	utilization	NOUN
ftr-473	266	7	of	of	ADP
ftr-473	266	8	the	the	DET
ftr-473	266	9	defined	define	VERB
ftr-473	266	10	contribution	contribution	NOUN
ftr-473	266	11	fraction	fraction	NOUN
ftr-473	266	12	and	and	CCONJ
ftr-473	266	13	permit	permit	VERB
ftr-473	266	14	earlier	early	ADJ
ftr-473	266	15	funding	funding	NOUN
ftr-473	266	16	of	of	ADP
ftr-473	266	17	33	33	NUM
ftr-473	266	18	.	.	PUNCT
ftr-473	267	1	the	the	DET
ftr-473	267	2	low	low	ADJ
ftr-473	267	3	-	-	PUNCT
ftr-473	267	4	end	end	NOUN
ftr-473	267	5	figure	figure	NOUN
ftr-473	267	6	assumes	assume	VERB
ftr-473	267	7	retirement	retirement	NOUN
ftr-473	267	8	at	at	ADP
ftr-473	267	9	age	age	NOUN
ftr-473	267	10	65	65	NUM
ftr-473	267	11	,	,	PUNCT
ftr-473	267	12	an	an	DET
ftr-473	267	13	interest	interest	NOUN
ftr-473	267	14	rate	rate	NOUN
ftr-473	267	15	of	of	ADP
ftr-473	267	16	8	8	NUM
ftr-473	267	17	%	%	NOUN
ftr-473	267	18	,	,	PUNCT
ftr-473	267	19	and	and	CCONJ
ftr-473	267	20	a	a	DET
ftr-473	267	21	life	life	NOUN
ftr-473	267	22	expectancy	expectancy	NOUN
ftr-473	267	23	of	of	ADP
ftr-473	267	24	85	85	NUM
ftr-473	267	25	.	.	PUNCT
ftr-473	268	1	funding	funding	NOUN
ftr-473	268	2	at	at	ADP
ftr-473	268	3	a	a	DET
ftr-473	268	4	level	level	ADJ
ftr-473	268	5	-	-	PUNCT
ftr-473	268	6	dollar	dollar	NOUN
ftr-473	268	7	amount	amount	NOUN
ftr-473	268	8	over	over	ADP
ftr-473	268	9	15	15	NUM
ftr-473	268	10	years	year	NOUN
ftr-473	268	11	would	would	AUX
ftr-473	268	12	yield	yield	VERB
ftr-473	268	13	a	a	DET
ftr-473	268	14	contribution	contribution	NOUN
ftr-473	268	15	of	of	ADP
ftr-473	268	16	$	$	SYM
ftr-473	268	17	36,491.30	36,491.30	NUM
ftr-473	268	18	.	.	PUNCT
ftr-473	269	1	the	the	DET
ftr-473	269	2	high	high	ADJ
ftr-473	269	3	-	-	PUNCT
ftr-473	269	4	end	end	NOUN
ftr-473	269	5	figure	figure	NOUN
ftr-473	269	6	assumes	assume	VERB
ftr-473	269	7	a	a	DET
ftr-473	269	8	retirement	retirement	NOUN
ftr-473	269	9	age	age	NOUN
ftr-473	269	10	of	of	ADP
ftr-473	269	11	60	60	NUM
ftr-473	269	12	,	,	PUNCT
ftr-473	269	13	a	a	DET
ftr-473	269	14	6	6	NUM
ftr-473	269	15	%	%	NOUN
ftr-473	269	16	interest	interest	NOUN
ftr-473	269	17	rate	rate	NOUN
ftr-473	269	18	,	,	PUNCT
ftr-473	269	19	and	and	CCONJ
ftr-473	269	20	a	a	DET
ftr-473	269	21	life	life	NOUN
ftr-473	269	22	expectancy	expectancy	NOUN
ftr-473	269	23	of	of	ADP
ftr-473	269	24	90	90	NUM
ftr-473	269	25	.	.	PUNCT
ftr-473	270	1	these	these	DET
ftr-473	270	2	assumptions	assumption	NOUN
ftr-473	270	3	would	would	AUX
ftr-473	270	4	yield	yield	VERB
ftr-473	270	5	a	a	DET
ftr-473	270	6	first	first	ADJ
ftr-473	270	7	year	year	NOUN
ftr-473	270	8	contribution	contribution	NOUN
ftr-473	270	9	of	of	ADP
ftr-473	270	10	$	$	SYM
ftr-473	270	11	86,244.90	86,244.90	NUM
ftr-473	270	12	.	.	PUNCT
ftr-473	271	1	the	the	DET
ftr-473	271	2	latter	latter	ADJ
ftr-473	271	3	assumptions	assumption	NOUN
ftr-473	271	4	are	be	AUX
ftr-473	271	5	less	less	ADV
ftr-473	271	6	conservative	conservative	ADJ
ftr-473	271	7	than	than	ADP
ftr-473	271	8	the	the	DET
ftr-473	271	9	assumption	assumption	NOUN
ftr-473	271	10	challenged	challenge	VERB
ftr-473	271	11	in	in	ADP
ftr-473	271	12	jerome	jerome	PROPN
ftr-473	271	13	mirza	mirza	PROPN
ftr-473	271	14	&	&	CCONJ
ftr-473	271	15	associates	associates	PROPN
ftr-473	271	16	,	,	PUNCT
ftr-473	271	17	or	or	CCONJ
ftr-473	271	18	in	in	ADP
ftr-473	271	19	the	the	DET
ftr-473	271	20	tax	tax	NOUN
ftr-473	271	21	court	court	NOUN
ftr-473	271	22	cases	case	NOUN
ftr-473	271	23	cited	cite	VERB
ftr-473	271	24	supra	supra	PROPN
ftr-473	271	25	note	note	NOUN
ftr-473	271	26	32	32	NUM
ftr-473	271	27	.	.	PUNCT
ftr-473	272	1	it	it	PRON
ftr-473	272	2	should	should	AUX
ftr-473	272	3	be	be	AUX
ftr-473	272	4	noted	note	VERB
ftr-473	272	5	that	that	SCONJ
ftr-473	272	6	the	the	DET
ftr-473	272	7	size	size	NOUN
ftr-473	272	8	of	of	ADP
ftr-473	272	9	the	the	DET
ftr-473	272	10	contribution	contribution	NOUN
ftr-473	272	11	depends	depend	VERB
ftr-473	272	12	not	not	PART
ftr-473	272	13	only	only	ADV
ftr-473	272	14	on	on	ADP
ftr-473	272	15	the	the	DET
ftr-473	272	16	plan	plan	NOUN
ftr-473	272	17	's	's	PART
ftr-473	272	18	actuarial	actuarial	ADJ
ftr-473	272	19	assumptions	assumption	NOUN
ftr-473	272	20	,	,	PUNCT
ftr-473	272	21	but	but	CCONJ
ftr-473	272	22	also	also	ADV
ftr-473	272	23	its	its	PRON
ftr-473	272	24	actuarial	actuarial	ADJ
ftr-473	272	25	method	method	NOUN
ftr-473	272	26	,	,	PUNCT
ftr-473	272	27	which	which	PRON
ftr-473	272	28	assigns	assign	VERB
ftr-473	272	29	portions	portion	NOUN
ftr-473	272	30	of	of	ADP
ftr-473	272	31	the	the	DET
ftr-473	272	32	cost	cost	NOUN
ftr-473	272	33	of	of	ADP
ftr-473	272	34	benefits	benefit	NOUN
ftr-473	272	35	to	to	ADP
ftr-473	272	36	each	each	DET
ftr-473	272	37	year	year	NOUN
ftr-473	272	38	in	in	ADP
ftr-473	272	39	which	which	PRON
ftr-473	272	40	the	the	DET
ftr-473	272	41	benefits	benefit	NOUN
ftr-473	272	42	are	be	AUX
ftr-473	272	43	funded	fund	VERB
ftr-473	272	44	.	.	PUNCT
ftr-473	273	1	see	see	VERB
ftr-473	273	2	boren	boren	PROPN
ftr-473	273	3	,	,	PUNCT
ftr-473	273	4	supra	supra	PROPN
ftr-473	273	5	note	note	PROPN
ftr-473	273	6	28	28	NUM
ftr-473	273	7	,	,	PUNCT
ftr-473	273	8	ch	ch	NOUN
ftr-473	273	9	.	.	PROPN
ftr-473	273	10	8	8	NUM
ftr-473	273	11	.	.	X
ftr-473	273	12	34	34	NUM
ftr-473	273	13	.	.	PUNCT
ftr-473	274	1	the	the	DET
ftr-473	274	2	service	service	NOUN
ftr-473	274	3	has	have	AUX
ftr-473	274	4	engaged	engage	VERB
ftr-473	274	5	in	in	ADP
ftr-473	274	6	an	an	DET
ftr-473	274	7	audit	audit	NOUN
ftr-473	274	8	of	of	ADP
ftr-473	274	9	small	small	ADJ
ftr-473	274	10	defined	define	VERB
ftr-473	274	11	benefit	benefit	NOUN
ftr-473	274	12	pension	pension	NOUN
ftr-473	274	13	plans	plan	NOUN
ftr-473	274	14	.	.	PUNCT
ftr-473	275	1	the	the	DET
ftr-473	275	2	american	american	ADJ
ftr-473	275	3	society	society	PROPN
ftr-473	275	4	of	of	ADP
ftr-473	275	5	pension	pension	NOUN
ftr-473	275	6	actuaries	actuary	NOUN
ftr-473	275	7	has	have	AUX
ftr-473	275	8	opposed	oppose	VERB
ftr-473	275	9	this	this	DET
ftr-473	275	10	program	program	NOUN
ftr-473	275	11	vigorously	vigorously	ADV
ftr-473	275	12	.	.	PUNCT
ftr-473	276	1	see	see	VERB
ftr-473	276	2	,	,	PUNCT
ftr-473	276	3	e.g.	e.g.	ADV
ftr-473	276	4	,	,	PUNCT
ftr-473	276	5	american	american	ADJ
ftr-473	276	6	society	society	NOUN
ftr-473	276	7	of	of	ADP
ftr-473	276	8	pension	pension	NOUN
ftr-473	276	9	actuaries	actuary	NOUN
ftr-473	276	10	,	,	PUNCT
ftr-473	276	11	irs	irs	PROPN
ftr-473	276	12	small	small	ADJ
ftr-473	276	13	plan	plan	NOUN
ftr-473	276	14	actuarial	actuarial	ADJ
ftr-473	276	15	audit	audit	NOUN
ftr-473	276	16	program	program	NOUN
ftr-473	276	17	(	(	PUNCT
ftr-473	276	18	1990	1990	NUM
ftr-473	276	19	)	)	PUNCT
ftr-473	276	20	;	;	PUNCT
ftr-473	276	21	ellin	ellin	PROPN
ftr-473	276	22	rosenthal	rosenthal	PROPN
ftr-473	276	23	&	&	CCONJ
ftr-473	276	24	herman	herman	PROPN
ftr-473	276	25	ayayo	ayayo	PROPN
ftr-473	276	26	,	,	PUNCT
ftr-473	276	27	pbgc	pbgc	PROPN
ftr-473	276	28	told	tell	VERB
ftr-473	276	29	to	to	PART
ftr-473	276	30	wait	wait	VERB
ftr-473	276	31	in	in	ADP
ftr-473	276	32	line	line	NOUN
ftr-473	276	33	;	;	PUNCT
ftr-473	276	34	small	small	ADJ
ftr-473	276	35	plan	plan	NOUN
ftr-473	276	36	actuarial	actuarial	ADJ
ftr-473	276	37	audit	audit	NOUN
ftr-473	276	38	program	program	NOUN
ftr-473	276	39	feud	feud	NOUN
ftr-473	276	40	continues	continue	VERB
ftr-473	276	41	,	,	PUNCT
ftr-473	276	42	47	47	NUM
ftr-473	276	43	tax	tax	NOUN
ftr-473	276	44	notes	note	NOUN
ftr-473	276	45	1157	1157	NUM
ftr-473	276	46	(	(	PUNCT
ftr-473	276	47	june	june	PROPN
ftr-473	276	48	4	4	NUM
ftr-473	276	49	,	,	PUNCT
ftr-473	276	50	1990	1990	NUM
ftr-473	276	51	)	)	PUNCT
ftr-473	276	52	;	;	PUNCT
ftr-473	276	53	ellin	ellin	PROPN
ftr-473	276	54	rosenthal	rosenthal	PROPN
ftr-473	276	55	,	,	PUNCT
ftr-473	276	56	irs	irs	PROPN
ftr-473	276	57	v.	v.	ADP
ftr-473	276	58	actuaries	actuary	NOUN
ftr-473	276	59	:	:	PUNCT
ftr-473	276	60	the	the	DET
ftr-473	276	61	feud	feud	NOUN
ftr-473	276	62	continues	continue	VERB
ftr-473	276	63	over	over	ADP
ftr-473	276	64	small	small	ADJ
ftr-473	276	65	plan	plan	NOUN
ftr-473	276	66	audits	audits	NOUN
ftr-473	276	67	,	,	PUNCT
ftr-473	276	68	47	47	NUM
ftr-473	276	69	tax	tax	NOUN
ftr-473	276	70	notes	note	NOUN
ftr-473	276	71	140	140	NUM
ftr-473	276	72	(	(	PUNCT
ftr-473	276	73	apr	apr	NOUN
ftr-473	276	74	.	.	PROPN
ftr-473	276	75	9	9	NUM
ftr-473	276	76	,	,	PUNCT
ftr-473	276	77	1990	1990	NUM
ftr-473	276	78	)	)	PUNCT
ftr-473	276	79	.	.	PUNCT
ftr-473	277	1	the	the	DET
ftr-473	277	2	service	service	NOUN
ftr-473	277	3	apparently	apparently	ADV
ftr-473	277	4	routinely	routinely	ADV
ftr-473	277	5	challenged	challenge	VERB
ftr-473	277	6	interest	interest	NOUN
ftr-473	277	7	rate	rate	NOUN
ftr-473	277	8	assumptions	assumption	NOUN
ftr-473	277	9	lower	low	ADJ
ftr-473	277	10	than	than	ADP
ftr-473	277	11	8	8	NUM
ftr-473	277	12	%	%	NOUN
ftr-473	277	13	and	and	CCONJ
ftr-473	277	14	age-65	age-65	CCONJ
ftr-473	277	15	minimum	minimum	ADJ
ftr-473	277	16	retirement	retirement	NOUN
ftr-473	277	17	ages	age	NOUN
ftr-473	277	18	.	.	PUNCT
ftr-473	278	1	see	see	VERB
ftr-473	278	2	rosenthal	rosenthal	NOUN
ftr-473	278	3	,	,	PUNCT
ftr-473	278	4	supra	supra	NOUN
ftr-473	278	5	,	,	PUNCT
ftr-473	278	6	at	at	ADP
ftr-473	278	7	140	140	NUM
ftr-473	278	8	.	.	PUNCT
ftr-473	279	1	the	the	DET
ftr-473	279	2	positions	position	NOUN
ftr-473	279	3	that	that	PRON
ftr-473	279	4	the	the	DET
ftr-473	279	5	service	service	NOUN
ftr-473	279	6	took	take	VERB
ftr-473	279	7	in	in	ADP
ftr-473	279	8	the	the	DET
ftr-473	279	9	audit	audit	NOUN
ftr-473	279	10	program	program	NOUN
ftr-473	279	11	were	be	AUX
ftr-473	279	12	rejected	reject	VERB
ftr-473	279	13	by	by	ADP
ftr-473	279	14	the	the	DET
ftr-473	279	15	tax	tax	NOUN
ftr-473	279	16	court	court	NOUN
ftr-473	279	17	in	in	ADP
ftr-473	279	18	a	a	DET
ftr-473	279	19	trio	trio	NOUN
ftr-473	279	20	of	of	ADP
ftr-473	279	21	1992	1992	NUM
ftr-473	279	22	decisions	decision	NOUN
ftr-473	279	23	.	.	PUNCT
ftr-473	280	1	see	see	VERB
ftr-473	280	2	supra	supra	PROPN
ftr-473	280	3	note	note	PROPN
ftr-473	280	4	32	32	NUM
ftr-473	280	5	.	.	PUNCT
ftr-473	281	1	a	a	DET
ftr-473	281	2	relatively	relatively	ADV
ftr-473	281	3	recent	recent	ADJ
ftr-473	281	4	disincentive	disincentive	ADJ
ftr-473	281	5	to	to	ADP
ftr-473	281	6	some	some	DET
ftr-473	281	7	small	small	ADJ
ftr-473	281	8	employers	employer	NOUN
ftr-473	281	9	making	make	VERB
ftr-473	281	10	aggressively	aggressively	ADV
ftr-473	281	11	large	large	ADJ
ftr-473	281	12	contributions	contribution	NOUN
ftr-473	281	13	to	to	ADP
ftr-473	281	14	a	a	DET
ftr-473	281	15	defined	define	VERB
ftr-473	281	16	benefit	benefit	NOUN
ftr-473	281	17	plan	plan	NOUN
ftr-473	281	18	is	be	AUX
ftr-473	281	19	the	the	DET
ftr-473	281	20	excise	excise	NOUN
ftr-473	281	21	tax	tax	NOUN
ftr-473	281	22	that	that	PRON
ftr-473	281	23	§	§	PROPN
ftr-473	281	24	4980	4980	NUM
ftr-473	281	25	imposes	impose	VERB
ftr-473	281	26	on	on	ADP
ftr-473	281	27	surplus	surplus	ADJ
ftr-473	281	28	assets	asset	NOUN
ftr-473	281	29	reverting	revert	VERB
ftr-473	281	30	to	to	ADP
ftr-473	281	31	the	the	DET
ftr-473	281	32	employer	employer	NOUN
ftr-473	281	33	when	when	SCONJ
ftr-473	281	34	an	an	DET
ftr-473	281	35	overfunded	overfunded	ADJ
ftr-473	281	36	pension	pension	NOUN
ftr-473	281	37	plan	plan	NOUN
ftr-473	281	38	terminates	terminate	VERB
ftr-473	281	39	.	.	PUNCT
ftr-473	282	1	the	the	DET
ftr-473	282	2	excise	excise	NOUN
ftr-473	282	3	tax	tax	NOUN
ftr-473	282	4	is	be	AUX
ftr-473	282	5	50	50	NUM
ftr-473	282	6	%	%	NOUN
ftr-473	282	7	,	,	PUNCT
ftr-473	282	8	unless	unless	SCONJ
ftr-473	282	9	the	the	DET
ftr-473	282	10	employer	employer	NOUN
ftr-473	282	11	establishes	establish	VERB
ftr-473	282	12	a	a	DET
ftr-473	282	13	"	"	PUNCT
ftr-473	282	14	qualified	qualified	ADJ
ftr-473	282	15	replacement	replacement	NOUN
ftr-473	282	16	plan	plan	NOUN
ftr-473	282	17	"	"	PUNCT
ftr-473	282	18	or	or	CCONJ
ftr-473	282	19	shares	share	VERB
ftr-473	282	20	the	the	DET
ftr-473	282	21	plan	plan	NOUN
ftr-473	282	22	surplus	surplus	NOUN
ftr-473	282	23	with	with	ADP
ftr-473	282	24	the	the	DET
ftr-473	282	25	employees	employee	NOUN
ftr-473	282	26	,	,	PUNCT
ftr-473	282	27	in	in	ADP
ftr-473	282	28	which	which	DET
ftr-473	282	29	case	case	NOUN
ftr-473	282	30	the	the	DET
ftr-473	282	31	tax	tax	NOUN
ftr-473	282	32	is	be	AUX
ftr-473	282	33	reduced	reduce	VERB
ftr-473	282	34	to	to	ADP
ftr-473	282	35	20	20	NUM
ftr-473	282	36	%	%	NOUN
ftr-473	282	37	.	.	PUNCT
ftr-473	283	1	irc	irc	PROPN
ftr-473	283	2	§	§	PROPN
ftr-473	283	3	4980(d	4980(d	PROPN
ftr-473	283	4	)	)	PUNCT
ftr-473	283	5	.	.	PUNCT
ftr-473	284	1	assume	assume	VERB
ftr-473	284	2	a	a	DET
ftr-473	284	3	small	small	ADJ
ftr-473	284	4	business	business	NOUN
ftr-473	284	5	will	will	AUX
ftr-473	284	6	come	come	VERB
ftr-473	284	7	to	to	ADP
ftr-473	284	8	a	a	DET
ftr-473	284	9	close	close	NOUN
ftr-473	284	10	when	when	SCONJ
ftr-473	284	11	a	a	DET
ftr-473	284	12	principal	principal	ADJ
ftr-473	284	13	employee	employee	NOUN
ftr-473	284	14	reaches	reach	VERB
ftr-473	284	15	retirement	retirement	NOUN
ftr-473	284	16	age	age	NOUN
ftr-473	284	17	and	and	CCONJ
ftr-473	284	18	that	that	SCONJ
ftr-473	284	19	the	the	DET
ftr-473	284	20	business	business	NOUN
ftr-473	284	21	will	will	AUX
ftr-473	284	22	then	then	ADV
ftr-473	284	23	have	have	VERB
ftr-473	284	24	an	an	DET
ftr-473	284	25	overfunded	overfunded	ADJ
ftr-473	284	26	pension	pension	NOUN
ftr-473	284	27	plan	plan	NOUN
ftr-473	284	28	.	.	PUNCT
ftr-473	285	1	when	when	SCONJ
ftr-473	285	2	the	the	DET
ftr-473	285	3	plan	plan	NOUN
ftr-473	285	4	terminates	terminate	VERB
ftr-473	285	5	,	,	PUNCT
ftr-473	285	6	the	the	DET
ftr-473	285	7	residual	residual	ADJ
ftr-473	285	8	assets	asset	NOUN
ftr-473	285	9	will	will	AUX
ftr-473	285	10	be	be	AUX
ftr-473	285	11	taxed	tax	VERB
ftr-473	285	12	at	at	ADP
ftr-473	285	13	punitive	punitive	ADJ
ftr-473	285	14	rates	rate	NOUN
ftr-473	285	15	under	under	ADP
ftr-473	285	16	§	§	PROPN
ftr-473	285	17	4980(d	4980(d	NOUN
ftr-473	285	18	)	)	PUNCT
ftr-473	285	19	unless	unless	SCONJ
ftr-473	285	20	they	they	PRON
ftr-473	285	21	are	be	AUX
ftr-473	285	22	partially	partially	ADV
ftr-473	285	23	used	use	VERB
ftr-473	285	24	to	to	PART
ftr-473	285	25	provide	provide	VERB
ftr-473	285	26	additional	additional	ADJ
ftr-473	285	27	benefits	benefit	NOUN
ftr-473	285	28	to	to	ADP
ftr-473	285	29	employees	employee	NOUN
ftr-473	285	30	.	.	PUNCT
ftr-473	286	1	the	the	DET
ftr-473	286	2	principal	principal	ADJ
ftr-473	286	3	employee	employee	NOUN
ftr-473	286	4	,	,	PUNCT
ftr-473	286	5	however	however	ADV
ftr-473	286	6	,	,	PUNCT
ftr-473	286	7	will	will	AUX
ftr-473	286	8	not	not	PART
ftr-473	286	9	be	be	AUX
ftr-473	286	10	able	able	ADJ
ftr-473	286	11	to	to	PART
ftr-473	286	12	share	share	VERB
ftr-473	286	13	in	in	ADP
ftr-473	286	14	the	the	DET
ftr-473	286	15	additional	additional	ADJ
ftr-473	286	16	benefits	benefit	NOUN
ftr-473	286	17	if	if	SCONJ
ftr-473	286	18	already	already	ADV
ftr-473	286	19	at	at	ADP
ftr-473	286	20	the	the	DET
ftr-473	286	21	§	§	PROPN
ftr-473	286	22	415	415	NUM
ftr-473	286	23	limits	limit	NOUN
ftr-473	286	24	.	.	PUNCT
ftr-473	287	1	thus	thus	ADV
ftr-473	287	2	,	,	PUNCT
ftr-473	287	3	the	the	DET
ftr-473	287	4	employer	employer	NOUN
ftr-473	287	5	will	will	AUX
ftr-473	287	6	either	either	CCONJ
ftr-473	287	7	have	have	VERB
ftr-473	287	8	to	to	PART
ftr-473	287	9	pay	pay	VERB
ftr-473	287	10	the	the	DET
ftr-473	287	11	tax	tax	NOUN
ftr-473	287	12	or	or	CCONJ
ftr-473	287	13	give	give	VERB
ftr-473	287	14	20	20	NUM
ftr-473	287	15	%	%	NOUN
ftr-473	287	16	of	of	ADP
ftr-473	287	17	the	the	DET
ftr-473	287	18	surplus	surplus	NOUN
ftr-473	287	19	to	to	ADP
ftr-473	287	20	employees	employee	NOUN
ftr-473	287	21	other	other	ADJ
ftr-473	287	22	than	than	ADP
ftr-473	287	23	the	the	DET
ftr-473	287	24	principal	principal	NOUN
ftr-473	287	25	.	.	PUNCT
ftr-473	288	1	this	this	DET
ftr-473	288	2	scenario	scenario	NOUN
ftr-473	288	3	will	will	AUX
ftr-473	288	4	discourage	discourage	VERB
ftr-473	288	5	some	some	DET
ftr-473	288	6	small	small	ADJ
ftr-473	288	7	employers	employer	NOUN
ftr-473	288	8	from	from	ADP
ftr-473	288	9	funding	fund	VERB
ftr-473	288	10	their	their	PRON
ftr-473	288	11	plans	plan	NOUN
ftr-473	288	12	aggressively	aggressively	ADV
ftr-473	288	13	.	.	PUNCT
ftr-473	289	1	there	there	PRON
ftr-473	289	2	may	may	AUX
ftr-473	289	3	,	,	PUNCT
ftr-473	289	4	however	however	ADV
ftr-473	289	5	,	,	PUNCT
ftr-473	289	6	be	be	AUX
ftr-473	289	7	ways	way	NOUN
ftr-473	289	8	to	to	PART
ftr-473	289	9	plan	plan	VERB
ftr-473	289	10	around	around	ADP
ftr-473	289	11	this	this	DET
ftr-473	289	12	problem	problem	NOUN
ftr-473	289	13	to	to	ADP
ftr-473	289	14	some	some	DET
ftr-473	289	15	extent	extent	NOUN
ftr-473	289	16	;	;	PUNCT
ftr-473	289	17	for	for	ADP
ftr-473	289	18	example	example	NOUN
ftr-473	289	19	,	,	PUNCT
ftr-473	289	20	a	a	DET
ftr-473	289	21	plan	plan	NOUN
ftr-473	289	22	might	might	AUX
ftr-473	289	23	provide	provide	VERB
ftr-473	289	24	for	for	ADP
ftr-473	289	25	a	a	DET
ftr-473	289	26	lump	lump	NOUN
ftr-473	289	27	sum	sum	NOUN
ftr-473	289	28	distribution	distribution	NOUN
ftr-473	289	29	option	option	NOUN
ftr-473	289	30	,	,	PUNCT
ftr-473	289	31	with	with	ADP
ftr-473	289	32	a	a	DET
ftr-473	289	33	relatively	relatively	ADV
ftr-473	289	34	low	low	ADJ
ftr-473	289	35	interest	interest	NOUN
ftr-473	289	36	rate	rate	NOUN
ftr-473	289	37	assumption	assumption	NOUN
ftr-473	289	38	.	.	PUNCT
ftr-473	290	1	see	see	VERB
ftr-473	290	2	irc	irc	PROPN
ftr-473	290	3	§	§	PROPN
ftr-473	290	4	415(b)(2)(e)(i	415(b)(2)(e)(i	NUM
ftr-473	290	5	)	)	PUNCT
ftr-473	290	6	.	.	PUNCT
ftr-473	291	1	35	35	NUM
ftr-473	291	2	.	.	PUNCT
ftr-473	292	1	in	in	ADP
ftr-473	292	2	effect	effect	NOUN
ftr-473	292	3	,	,	PUNCT
ftr-473	292	4	a	a	DET
ftr-473	292	5	zero	zero	NUM
ftr-473	292	6	is	be	AUX
ftr-473	292	7	added	add	VERB
ftr-473	292	8	to	to	ADP
ftr-473	292	9	the	the	DET
ftr-473	292	10	numerator	numerator	NOUN
ftr-473	292	11	in	in	ADP
ftr-473	292	12	each	each	DET
ftr-473	292	13	year	year	NOUN
ftr-473	292	14	,	,	PUNCT
ftr-473	292	15	to	to	PART
ftr-473	292	16	reflect	reflect	VERB
ftr-473	292	17	a	a	DET
ftr-473	292	18	zero	zero	NUM
ftr-473	292	19	contribution	contribution	NOUN
ftr-473	292	20	,	,	PUNCT
ftr-473	292	21	while	while	SCONJ
ftr-473	292	22	1.25	1.25	NUM
ftr-473	292	23	times	time	NOUN
ftr-473	292	24	the	the	DET
ftr-473	292	25	(	(	PUNCT
ftr-473	292	26	c	c	NOUN
ftr-473	292	27	)	)	PUNCT
ftr-473	292	28	dollar	dollar	NOUN
ftr-473	292	29	limit	limit	NOUN
ftr-473	292	30	is	be	AUX
ftr-473	292	31	added	add	VERB
ftr-473	292	32	to	to	ADP
ftr-473	292	33	the	the	DET
ftr-473	292	34	numerator	numerator	NOUN
ftr-473	292	35	.	.	PUNCT
ftr-473	293	1	forfeitures	forfeiture	NOUN
ftr-473	293	2	added	add	VERB
ftr-473	293	3	to	to	ADP
ftr-473	293	4	the	the	DET
ftr-473	293	5	employee	employee	NOUN
ftr-473	293	6	's	's	PART
ftr-473	293	7	account	account	NOUN
ftr-473	293	8	,	,	PUNCT
ftr-473	293	9	however	however	ADV
ftr-473	293	10	,	,	PUNCT
ftr-473	293	11	are	be	AUX
ftr-473	293	12	also	also	ADV
ftr-473	293	13	treated	treat	VERB
ftr-473	293	14	as	as	ADP
ftr-473	293	15	additions	addition	NOUN
ftr-473	293	16	.	.	PUNCT
ftr-473	294	1	irc	irc	PROPN
ftr-473	294	2	§	§	PROPN
ftr-473	294	3	415(c)(2	415(c)(2	NUM
ftr-473	294	4	)	)	PUNCT
ftr-473	294	5	.	.	PUNCT
ftr-473	295	1	thus	thus	ADV
ftr-473	295	2	,	,	PUNCT
ftr-473	295	3	any	any	DET
ftr-473	295	4	forfeitures	forfeiture	NOUN
ftr-473	295	5	allocated	allocate	VERB
ftr-473	295	6	to	to	ADP
ftr-473	295	7	an	an	DET
ftr-473	295	8	employee	employee	NOUN
ftr-473	295	9	's	's	PART
ftr-473	295	10	account	account	NOUN
ftr-473	295	11	would	would	AUX
ftr-473	295	12	increase	increase	VERB
ftr-473	295	13	the	the	DET
ftr-473	295	14	numerator	numerator	NOUN
ftr-473	295	15	.	.	PUNCT
ftr-473	296	1	[	[	X
ftr-473	296	2	vol	vol	NOUN
ftr-473	296	3	2:2	2:2	NUM
ftr-473	296	4	simplification	simplification	NOUN
ftr-473	296	5	and	and	CCONJ
ftr-473	296	6	irc	irc	ADP
ftr-473	296	7	§	§	PROPN
ftr-473	296	8	415	415	NUM
ftr-473	296	9	a	a	DET
ftr-473	296	10	portion	portion	NOUN
ftr-473	296	11	of	of	ADP
ftr-473	296	12	the	the	DET
ftr-473	296	13	same	same	ADJ
ftr-473	296	14	defined	define	VERB
ftr-473	296	15	benefit	benefit	NOUN
ftr-473	296	16	that	that	PRON
ftr-473	296	17	can	can	AUX
ftr-473	296	18	be	be	AUX
ftr-473	296	19	funded	fund	VERB
ftr-473	296	20	at	at	ADP
ftr-473	296	21	a	a	DET
ftr-473	296	22	later	later	ADV
ftr-473	296	23	stage.36	stage.36	NOUN
ftr-473	296	24	earlier	early	ADV
ftr-473	296	25	plan	plan	VERB
ftr-473	296	26	funding	funding	NOUN
ftr-473	296	27	is	be	AUX
ftr-473	296	28	less	less	ADV
ftr-473	296	29	costly	costly	ADJ
ftr-473	296	30	than	than	ADP
ftr-473	296	31	later	later	ADV
ftr-473	296	32	plan	plan	NOUN
ftr-473	296	33	funding	funding	NOUN
ftr-473	296	34	because	because	SCONJ
ftr-473	296	35	earlier	early	ADJ
ftr-473	296	36	funding	funding	NOUN
ftr-473	296	37	enjoys	enjoy	VERB
ftr-473	296	38	the	the	DET
ftr-473	296	39	benefits	benefit	NOUN
ftr-473	296	40	of	of	ADP
ftr-473	296	41	the	the	DET
ftr-473	296	42	tax	tax	NOUN
ftr-473	296	43	-	-	PUNCT
ftr-473	296	44	deferred	defer	VERB
ftr-473	296	45	plan	plan	NOUN
ftr-473	296	46	funding	funding	NOUN
ftr-473	296	47	vehicle	vehicle	NOUN
ftr-473	296	48	for	for	ADP
ftr-473	296	49	a	a	DET
ftr-473	296	50	longer	long	ADJ
ftr-473	296	51	period	period	NOUN
ftr-473	296	52	of	of	ADP
ftr-473	296	53	time	time	NOUN
ftr-473	296	54	.	.	PUNCT
ftr-473	297	1	however	however	ADV
ftr-473	297	2	,	,	PUNCT
ftr-473	297	3	there	there	PRON
ftr-473	297	4	are	be	VERB
ftr-473	297	5	reasons	reason	NOUN
ftr-473	297	6	why	why	SCONJ
ftr-473	297	7	small	small	ADJ
ftr-473	297	8	employers	employer	NOUN
ftr-473	297	9	might	might	AUX
ftr-473	297	10	prefer	prefer	VERB
ftr-473	297	11	not	not	PART
ftr-473	297	12	sponsoring	sponsor	VERB
ftr-473	297	13	defined	define	VERB
ftr-473	297	14	benefit	benefit	NOUN
ftr-473	297	15	plans	plan	NOUN
ftr-473	297	16	while	while	SCONJ
ftr-473	297	17	the	the	DET
ftr-473	297	18	favored	favor	VERB
ftr-473	297	19	employee	employee	NOUN
ftr-473	297	20	is	be	AUX
ftr-473	297	21	young	young	ADJ
ftr-473	297	22	.	.	PUNCT
ftr-473	298	1	the	the	DET
ftr-473	298	2	most	most	ADV
ftr-473	298	3	evident	evident	ADJ
ftr-473	298	4	reason	reason	NOUN
ftr-473	298	5	is	be	AUX
ftr-473	298	6	that	that	SCONJ
ftr-473	298	7	defined	define	VERB
ftr-473	298	8	benefit	benefit	NOUN
ftr-473	298	9	plans	plan	NOUN
ftr-473	298	10	are	be	AUX
ftr-473	298	11	relatively	relatively	ADV
ftr-473	298	12	expensive	expensive	ADJ
ftr-473	298	13	to	to	PART
ftr-473	298	14	administer	administer	VERB
ftr-473	298	15	and	and	CCONJ
ftr-473	298	16	may	may	AUX
ftr-473	298	17	not	not	PART
ftr-473	298	18	be	be	AUX
ftr-473	298	19	justified	justify	VERB
ftr-473	298	20	until	until	SCONJ
ftr-473	298	21	the	the	DET
ftr-473	298	22	sponsor	sponsor	NOUN
ftr-473	298	23	can	can	AUX
ftr-473	298	24	make	make	VERB
ftr-473	298	25	substantial	substantial	ADJ
ftr-473	298	26	contributions	contribution	NOUN
ftr-473	298	27	on	on	ADP
ftr-473	298	28	behalf	behalf	NOUN
ftr-473	298	29	of	of	ADP
ftr-473	298	30	the	the	DET
ftr-473	298	31	favored	favor	VERB
ftr-473	298	32	employee.3	employee.3	NOUN
ftr-473	298	33	'	'	PUNCT
ftr-473	298	34	additionally	additionally	ADV
ftr-473	298	35	,	,	PUNCT
ftr-473	298	36	given	give	VERB
ftr-473	298	37	the	the	DET
ftr-473	298	38	relative	relative	ADJ
ftr-473	298	39	illiquidity	illiquidity	NOUN
ftr-473	298	40	of	of	ADP
ftr-473	298	41	pension	pension	NOUN
ftr-473	298	42	wealth	wealth	NOUN
ftr-473	298	43	prior	prior	ADV
ftr-473	298	44	to	to	ADP
ftr-473	298	45	the	the	DET
ftr-473	298	46	time	time	NOUN
ftr-473	298	47	an	an	DET
ftr-473	298	48	employee	employee	NOUN
ftr-473	298	49	retires	retire	VERB
ftr-473	298	50	,	,	PUNCT
ftr-473	298	51	not	not	PART
ftr-473	298	52	all	all	DET
ftr-473	298	53	younger	young	ADJ
ftr-473	298	54	employees	employee	NOUN
ftr-473	298	55	wish	wish	VERB
ftr-473	298	56	to	to	PART
ftr-473	298	57	maximize	maximize	VERB
ftr-473	298	58	contributions	contribution	NOUN
ftr-473	298	59	to	to	ADP
ftr-473	298	60	qualified	qualified	ADJ
ftr-473	298	61	plans	plan	NOUN
ftr-473	298	62	.	.	PUNCT
ftr-473	298	63	"	"	PUNCT
ftr-473	299	1	thus	thus	ADV
ftr-473	299	2	,	,	PUNCT
ftr-473	299	3	many	many	ADJ
ftr-473	299	4	small	small	ADJ
ftr-473	299	5	employers	employer	NOUN
ftr-473	299	6	will	will	AUX
ftr-473	299	7	sponsor	sponsor	VERB
ftr-473	299	8	only	only	ADV
ftr-473	299	9	a	a	DET
ftr-473	299	10	defined	define	VERB
ftr-473	299	11	contribution	contribution	NOUN
ftr-473	299	12	plan	plan	NOUN
ftr-473	299	13	when	when	SCONJ
ftr-473	299	14	the	the	DET
ftr-473	299	15	favored	favor	VERB
ftr-473	299	16	principal	principal	NOUN
ftr-473	299	17	is	be	AUX
ftr-473	299	18	young	young	ADJ
ftr-473	299	19	and	and	CCONJ
ftr-473	299	20	later	later	ADV
ftr-473	299	21	will	will	AUX
ftr-473	299	22	switch	switch	VERB
ftr-473	299	23	to	to	ADP
ftr-473	299	24	only	only	ADV
ftr-473	299	25	a	a	DET
ftr-473	299	26	defined	define	VERB
ftr-473	299	27	benefit	benefit	NOUN
ftr-473	299	28	plan	plan	NOUN
ftr-473	299	29	.	.	PUNCT
ftr-473	300	1	this	this	DET
ftr-473	300	2	strategy	strategy	NOUN
ftr-473	300	3	has	have	VERB
ftr-473	300	4	an	an	DET
ftr-473	300	5	additional	additional	ADJ
ftr-473	300	6	benefit	benefit	NOUN
ftr-473	300	7	to	to	ADP
ftr-473	300	8	small	small	ADJ
ftr-473	300	9	employers	employer	NOUN
ftr-473	300	10	that	that	PRON
ftr-473	300	11	wish	wish	VERB
ftr-473	300	12	to	to	PART
ftr-473	300	13	minimize	minimize	VERB
ftr-473	300	14	the	the	DET
ftr-473	300	15	cost	cost	NOUN
ftr-473	300	16	of	of	ADP
ftr-473	300	17	providing	provide	VERB
ftr-473	300	18	benefits	benefit	NOUN
ftr-473	300	19	for	for	ADP
ftr-473	300	20	employees	employee	NOUN
ftr-473	300	21	other	other	ADJ
ftr-473	300	22	than	than	ADP
ftr-473	300	23	the	the	DET
ftr-473	300	24	principal	principal	NOUN
ftr-473	300	25	-	-	PUNCT
ftr-473	300	26	provided	provide	VERB
ftr-473	300	27	such	such	ADJ
ftr-473	300	28	other	other	ADJ
ftr-473	300	29	employees	employee	NOUN
ftr-473	300	30	are	be	AUX
ftr-473	300	31	younger	young	ADJ
ftr-473	300	32	than	than	ADP
ftr-473	300	33	the	the	DET
ftr-473	300	34	principal	principal	NOUN
ftr-473	300	35	during	during	ADP
ftr-473	300	36	the	the	DET
ftr-473	300	37	defined	define	VERB
ftr-473	300	38	benefit	benefit	NOUN
ftr-473	300	39	sponsorship	sponsorship	NOUN
ftr-473	300	40	.	.	PUNCT
ftr-473	301	1	there	there	PRON
ftr-473	301	2	are	be	VERB
ftr-473	301	3	three	three	NUM
ftr-473	301	4	reasons	reason	NOUN
ftr-473	301	5	why	why	SCONJ
ftr-473	301	6	defined	define	VERB
ftr-473	301	7	benefit	benefit	NOUN
ftr-473	301	8	plans	plan	NOUN
ftr-473	301	9	can	can	AUX
ftr-473	301	10	minimize	minimize	VERB
ftr-473	301	11	costs	cost	NOUN
ftr-473	301	12	attributable	attributable	ADJ
ftr-473	301	13	to	to	ADP
ftr-473	301	14	young	young	ADJ
ftr-473	301	15	employees	employee	NOUN
ftr-473	301	16	.	.	PUNCT
ftr-473	302	1	the	the	DET
ftr-473	302	2	first	first	ADJ
ftr-473	302	3	reason	reason	NOUN
ftr-473	302	4	is	be	AUX
ftr-473	302	5	the	the	DET
ftr-473	302	6	time	time	NOUN
ftr-473	302	7	value	value	NOUN
ftr-473	302	8	of	of	ADP
ftr-473	302	9	money	money	NOUN
ftr-473	302	10	's	's	PART
ftr-473	302	11	effect	effect	NOUN
ftr-473	302	12	on	on	ADP
ftr-473	302	13	contributions	contribution	NOUN
ftr-473	302	14	.	.	PUNCT
ftr-473	303	1	section	section	NOUN
ftr-473	303	2	401(a)(4	401(a)(4	PROPN
ftr-473	303	3	)	)	PUNCT
ftr-473	303	4	of	of	ADP
ftr-473	303	5	the	the	DET
ftr-473	303	6	code	code	NOUN
ftr-473	303	7	,	,	PUNCT
ftr-473	303	8	which	which	PRON
ftr-473	303	9	proscribes	proscribe	VERB
ftr-473	303	10	discrimination	discrimination	NOUN
ftr-473	303	11	in	in	ADP
ftr-473	303	12	favor	favor	NOUN
ftr-473	303	13	of	of	ADP
ftr-473	303	14	highly	highly	ADV
ftr-473	303	15	compensated	compensated	ADJ
ftr-473	303	16	employees	employee	NOUN
ftr-473	303	17	,	,	PUNCT
ftr-473	303	18	generally	generally	ADV
ftr-473	303	19	permits	permit	VERB
ftr-473	303	20	an	an	DET
ftr-473	303	21	employer	employer	NOUN
ftr-473	303	22	to	to	PART
ftr-473	303	23	fund	fund	VERB
ftr-473	303	24	a	a	DET
ftr-473	303	25	36	36	NUM
ftr-473	303	26	.	.	PUNCT
ftr-473	303	27	section	section	NOUN
ftr-473	303	28	404j	404j	NOUN
ftr-473	303	29	)	)	PUNCT
ftr-473	303	30	,	,	PUNCT
ftr-473	303	31	however	however	ADV
ftr-473	303	32	,	,	PUNCT
ftr-473	303	33	does	do	AUX
ftr-473	303	34	not	not	PART
ftr-473	303	35	permit	permit	VERB
ftr-473	303	36	a	a	DET
ftr-473	303	37	deduction	deduction	NOUN
ftr-473	303	38	for	for	ADP
ftr-473	303	39	a	a	DET
ftr-473	303	40	contribution	contribution	NOUN
ftr-473	303	41	to	to	ADP
ftr-473	303	42	a	a	DET
ftr-473	303	43	defined	define	VERB
ftr-473	303	44	benefit	benefit	NOUN
ftr-473	303	45	plan	plan	NOUN
ftr-473	303	46	to	to	ADP
ftr-473	303	47	the	the	DET
ftr-473	303	48	extent	extent	NOUN
ftr-473	303	49	that	that	SCONJ
ftr-473	303	50	the	the	DET
ftr-473	303	51	benefit	benefit	NOUN
ftr-473	303	52	being	be	AUX
ftr-473	303	53	funded	fund	VERB
ftr-473	303	54	exceeds	exceed	VERB
ftr-473	303	55	the	the	DET
ftr-473	303	56	benefit	benefit	NOUN
ftr-473	303	57	permissible	permissible	ADJ
ftr-473	303	58	under	under	ADP
ftr-473	303	59	§	§	PROPN
ftr-473	303	60	415	415	NUM
ftr-473	303	61	.	.	PUNCT
ftr-473	304	1	irc	irc	PROPN
ftr-473	304	2	§	§	PROPN
ftr-473	304	3	4040	4040	NUM
ftr-473	304	4	)	)	PUNCT
ftr-473	304	5	.	.	PUNCT
ftr-473	305	1	this	this	PRON
ftr-473	305	2	prevents	prevent	VERB
ftr-473	305	3	an	an	DET
ftr-473	305	4	employer	employer	NOUN
ftr-473	305	5	from	from	ADP
ftr-473	305	6	anticipating	anticipate	VERB
ftr-473	305	7	inflation	inflation	NOUN
ftr-473	305	8	-	-	PUNCT
ftr-473	305	9	adjusted	adjust	VERB
ftr-473	305	10	increases	increase	NOUN
ftr-473	305	11	in	in	ADP
ftr-473	305	12	the	the	DET
ftr-473	305	13	§	§	PROPN
ftr-473	305	14	415	415	NUM
ftr-473	305	15	limits	limit	NOUN
ftr-473	305	16	for	for	ADP
ftr-473	305	17	purposes	purpose	NOUN
ftr-473	305	18	of	of	ADP
ftr-473	305	19	plan	plan	NOUN
ftr-473	305	20	funding	funding	NOUN
ftr-473	305	21	.	.	PUNCT
ftr-473	306	1	thus	thus	ADV
ftr-473	306	2	,	,	PUNCT
ftr-473	306	3	maintaining	maintain	VERB
ftr-473	306	4	two	two	NUM
ftr-473	306	5	plans	plan	NOUN
ftr-473	306	6	would	would	AUX
ftr-473	306	7	permit	permit	VERB
ftr-473	306	8	early	early	ADJ
ftr-473	306	9	funding	funding	NOUN
ftr-473	306	10	of	of	ADP
ftr-473	306	11	only	only	ADV
ftr-473	306	12	a	a	DET
ftr-473	306	13	portion	portion	NOUN
ftr-473	306	14	of	of	ADP
ftr-473	306	15	the	the	DET
ftr-473	306	16	complete	complete	ADJ
ftr-473	306	17	benefit	benefit	NOUN
ftr-473	306	18	that	that	PRON
ftr-473	306	19	ultimately	ultimately	ADV
ftr-473	306	20	can	can	AUX
ftr-473	306	21	be	be	AUX
ftr-473	306	22	funded	fund	VERB
ftr-473	306	23	under	under	ADP
ftr-473	306	24	a	a	DET
ftr-473	306	25	defined	define	VERB
ftr-473	306	26	benefit	benefit	NOUN
ftr-473	306	27	plan	plan	NOUN
ftr-473	306	28	.	.	PUNCT
ftr-473	307	1	37	37	NUM
ftr-473	307	2	.	.	PUNCT
ftr-473	308	1	defined	define	VERB
ftr-473	308	2	benefit	benefit	NOUN
ftr-473	308	3	plans	plan	NOUN
ftr-473	308	4	must	must	AUX
ftr-473	308	5	utilize	utilize	VERB
ftr-473	308	6	actuarial	actuarial	ADJ
ftr-473	308	7	services	service	NOUN
ftr-473	308	8	,	,	PUNCT
ftr-473	308	9	which	which	PRON
ftr-473	308	10	can	can	AUX
ftr-473	308	11	add	add	VERB
ftr-473	308	12	costs	cost	NOUN
ftr-473	308	13	.	.	PUNCT
ftr-473	309	1	in	in	ADP
ftr-473	309	2	addition	addition	NOUN
ftr-473	309	3	,	,	PUNCT
ftr-473	309	4	many	many	ADJ
ftr-473	309	5	defined	define	VERB
ftr-473	309	6	benefit	benefit	NOUN
ftr-473	309	7	plans	plan	NOUN
ftr-473	309	8	must	must	AUX
ftr-473	309	9	pay	pay	VERB
ftr-473	309	10	premiums	premium	NOUN
ftr-473	309	11	to	to	ADP
ftr-473	309	12	pension	pension	NOUN
ftr-473	309	13	benefit	benefit	NOUN
ftr-473	309	14	guarantee	guarantee	NOUN
ftr-473	309	15	corporation	corporation	NOUN
ftr-473	309	16	(	(	PUNCT
ftr-473	309	17	"	"	PUNCT
ftr-473	309	18	pbgc	pbgc	X
ftr-473	309	19	"	"	PUNCT
ftr-473	309	20	)	)	PUNCT
ftr-473	309	21	for	for	ADP
ftr-473	309	22	each	each	DET
ftr-473	309	23	participant	participant	NOUN
ftr-473	309	24	.	.	PUNCT
ftr-473	310	1	there	there	PRON
ftr-473	310	2	are	be	VERB
ftr-473	310	3	important	important	ADJ
ftr-473	310	4	exceptions	exception	NOUN
ftr-473	310	5	to	to	ADP
ftr-473	310	6	pbgc	pbgc	X
ftr-473	310	7	coverage	coverage	VERB
ftr-473	310	8	.	.	PUNCT
ftr-473	311	1	including	include	VERB
ftr-473	311	2	an	an	DET
ftr-473	311	3	exception	exception	NOUN
ftr-473	311	4	for	for	ADP
ftr-473	311	5	professional	professional	ADJ
ftr-473	311	6	service	service	NOUN
ftr-473	311	7	employer	employer	NOUN
ftr-473	311	8	plans	plan	NOUN
ftr-473	311	9	which	which	PRON
ftr-473	311	10	never	never	ADV
ftr-473	311	11	have	have	AUX
ftr-473	311	12	had	have	VERB
ftr-473	311	13	more	more	ADJ
ftr-473	311	14	than	than	ADP
ftr-473	311	15	25	25	NUM
ftr-473	311	16	active	active	ADJ
ftr-473	311	17	participants	participant	NOUN
ftr-473	311	18	.	.	PUNCT
ftr-473	312	1	erisa	erisa	VERB
ftr-473	312	2	§	§	PROPN
ftr-473	312	3	4021(b)(13	4021(b)(13	PROPN
ftr-473	312	4	)	)	PUNCT
ftr-473	312	5	(	(	PUNCT
ftr-473	312	6	codified	codify	VERB
ftr-473	312	7	at	at	ADP
ftr-473	312	8	29	29	NUM
ftr-473	312	9	u.s.c	u.s.c	ADJ
ftr-473	312	10	.	.	PUNCT
ftr-473	313	1	§	§	PROPN
ftr-473	313	2	1321(b)(13	1321(b)(13	NUM
ftr-473	313	3	)	)	PUNCT
ftr-473	313	4	)	)	PUNCT
ftr-473	313	5	.	.	PUNCT
ftr-473	314	1	finally	finally	ADV
ftr-473	314	2	,	,	PUNCT
ftr-473	314	3	because	because	SCONJ
ftr-473	314	4	defined	define	VERB
ftr-473	314	5	benefit	benefit	NOUN
ftr-473	314	6	plans	plan	NOUN
ftr-473	314	7	are	be	AUX
ftr-473	314	8	considerably	considerably	ADV
ftr-473	314	9	more	more	ADV
ftr-473	314	10	complex	complex	ADJ
ftr-473	314	11	than	than	ADP
ftr-473	314	12	defined	define	VERB
ftr-473	314	13	contribution	contribution	NOUN
ftr-473	314	14	plans	plan	NOUN
ftr-473	314	15	,	,	PUNCT
ftr-473	314	16	associated	associate	VERB
ftr-473	314	17	legal	legal	ADJ
ftr-473	314	18	and	and	CCONJ
ftr-473	314	19	accounting	accounting	NOUN
ftr-473	314	20	costs	cost	NOUN
ftr-473	314	21	also	also	ADV
ftr-473	314	22	may	may	AUX
ftr-473	314	23	be	be	AUX
ftr-473	314	24	higher	high	ADJ
ftr-473	314	25	.	.	PUNCT
ftr-473	315	1	see	see	VERB
ftr-473	315	2	,	,	PUNCT
ftr-473	315	3	e.g.	e.g.	ADV
ftr-473	315	4	,	,	PUNCT
ftr-473	315	5	madden	madden	PROPN
ftr-473	315	6	.	.	PUNCT
ftr-473	316	1	supra	supra	PROPN
ftr-473	316	2	note	note	PROPN
ftr-473	316	3	27	27	NUM
ftr-473	316	4	,	,	PUNCT
ftr-473	316	5	5.02[2	5.02[2	NUM
ftr-473	316	6	]	]	PUNCT
ftr-473	316	7	.	.	PUNCT
ftr-473	317	1	38	38	NUM
ftr-473	317	2	.	.	PUNCT
ftr-473	317	3	section	section	PROPN
ftr-473	317	4	72(t	72(t	NUM
ftr-473	317	5	)	)	PUNCT
ftr-473	317	6	imposes	impose	VERB
ftr-473	317	7	a	a	DET
ftr-473	317	8	10	10	NUM
ftr-473	317	9	%	%	NOUN
ftr-473	317	10	excise	excise	NOUN
ftr-473	317	11	tax	tax	NOUN
ftr-473	317	12	on	on	ADP
ftr-473	317	13	most	most	ADJ
ftr-473	317	14	distributions	distribution	NOUN
ftr-473	317	15	from	from	ADP
ftr-473	317	16	a	a	DET
ftr-473	317	17	qualified	qualified	ADJ
ftr-473	317	18	plan	plan	NOUN
ftr-473	317	19	to	to	ADP
ftr-473	317	20	a	a	DET
ftr-473	317	21	participant	participant	NOUN
ftr-473	317	22	younger	young	ADJ
ftr-473	317	23	than	than	ADP
ftr-473	317	24	age	age	NOUN
ftr-473	317	25	59.5	59.5	NUM
ftr-473	317	26	.	.	PUNCT
ftr-473	318	1	irc	irc	PROPN
ftr-473	318	2	§	§	PROPN
ftr-473	318	3	72(t	72(t	NUM
ftr-473	318	4	)	)	PUNCT
ftr-473	318	5	.	.	PUNCT
ftr-473	319	1	in	in	ADP
ftr-473	319	2	addition	addition	NOUN
ftr-473	319	3	,	,	PUNCT
ftr-473	319	4	the	the	DET
ftr-473	319	5	service	service	NOUN
ftr-473	319	6	has	have	AUX
ftr-473	319	7	long	long	ADV
ftr-473	319	8	taken	take	VERB
ftr-473	319	9	the	the	DET
ftr-473	319	10	position	position	NOUN
ftr-473	319	11	that	that	SCONJ
ftr-473	319	12	a	a	DET
ftr-473	319	13	pension	pension	NOUN
ftr-473	319	14	plan	plan	NOUN
ftr-473	319	15	(	(	PUNCT
ftr-473	319	16	as	as	SCONJ
ftr-473	319	17	opposed	oppose	VERB
ftr-473	319	18	to	to	ADP
ftr-473	319	19	a	a	DET
ftr-473	319	20	profit	profit	NOUN
ftr-473	319	21	-	-	PUNCT
ftr-473	319	22	sharing	share	VERB
ftr-473	319	23	plan	plan	NOUN
ftr-473	319	24	)	)	PUNCT
ftr-473	319	25	may	may	AUX
ftr-473	319	26	not	not	PART
ftr-473	319	27	make	make	VERB
ftr-473	319	28	distributions	distribution	NOUN
ftr-473	319	29	to	to	ADP
ftr-473	319	30	an	an	DET
ftr-473	319	31	employee	employee	NOUN
ftr-473	319	32	prior	prior	ADV
ftr-473	319	33	to	to	ADP
ftr-473	319	34	the	the	DET
ftr-473	319	35	employee	employee	NOUN
ftr-473	319	36	's	's	PART
ftr-473	319	37	separation	separation	NOUN
ftr-473	319	38	from	from	ADP
ftr-473	319	39	service	service	NOUN
ftr-473	319	40	,	,	PUNCT
ftr-473	319	41	death	death	NOUN
ftr-473	319	42	,	,	PUNCT
ftr-473	319	43	or	or	CCONJ
ftr-473	319	44	disability	disability	NOUN
ftr-473	319	45	.	.	PUNCT
ftr-473	320	1	rev	rev	PROPN
ftr-473	320	2	.	.	PUNCT
ftr-473	320	3	rul	rul	PROPN
ftr-473	320	4	.	.	PUNCT
ftr-473	321	1	56	56	NUM
ftr-473	321	2	-	-	SYM
ftr-473	321	3	693	693	NUM
ftr-473	321	4	,	,	PUNCT
ftr-473	321	5	1956	1956	NUM
ftr-473	321	6	-	-	SYM
ftr-473	321	7	2	2	NUM
ftr-473	321	8	c.b	c.b	PROPN
ftr-473	321	9	.	.	PROPN
ftr-473	321	10	282	282	NUM
ftr-473	321	11	.	.	PUNCT
ftr-473	322	1	to	to	ADP
ftr-473	322	2	some	some	DET
ftr-473	322	3	extent	extent	NOUN
ftr-473	322	4	,	,	PUNCT
ftr-473	322	5	this	this	PRON
ftr-473	322	6	can	can	AUX
ftr-473	322	7	be	be	AUX
ftr-473	322	8	mitigated	mitigate	VERB
ftr-473	322	9	by	by	ADP
ftr-473	322	10	an	an	DET
ftr-473	322	11	employee	employee	NOUN
ftr-473	322	12	's	's	PART
ftr-473	322	13	access	access	NOUN
ftr-473	322	14	to	to	PART
ftr-473	322	15	plan	plan	VERB
ftr-473	322	16	loans	loan	NOUN
ftr-473	322	17	,	,	PUNCT
ftr-473	322	18	but	but	CCONJ
ftr-473	322	19	plan	plan	NOUN
ftr-473	322	20	loans	loan	NOUN
ftr-473	322	21	are	be	AUX
ftr-473	322	22	subject	subject	ADJ
ftr-473	322	23	to	to	ADP
ftr-473	322	24	many	many	ADJ
ftr-473	322	25	restrictions	restriction	NOUN
ftr-473	322	26	and	and	CCONJ
ftr-473	322	27	are	be	AUX
ftr-473	322	28	not	not	PART
ftr-473	322	29	available	available	ADJ
ftr-473	322	30	to	to	ADP
ftr-473	322	31	owner	owner	NOUN
ftr-473	322	32	-	-	PUNCT
ftr-473	322	33	employees	employee	NOUN
ftr-473	322	34	who	who	PRON
ftr-473	322	35	sponsor	sponsor	VERB
ftr-473	322	36	keogh	keogh	PROPN
ftr-473	322	37	plans	plan	NOUN
ftr-473	322	38	or	or	CCONJ
ftr-473	322	39	to	to	ADP
ftr-473	322	40	shareholder	shareholder	NOUN
ftr-473	322	41	-	-	PUNCT
ftr-473	322	42	employees	employee	NOUN
ftr-473	322	43	in	in	ADP
ftr-473	322	44	subchapter	subchapter	NOUN
ftr-473	322	45	s	s	PART
ftr-473	322	46	plans	plan	NOUN
ftr-473	322	47	.	.	PUNCT
ftr-473	323	1	see	see	VERB
ftr-473	323	2	generally	generally	ADV
ftr-473	323	3	boren	boren	PROPN
ftr-473	323	4	,	,	PUNCT
ftr-473	323	5	supra	supra	PROPN
ftr-473	323	6	note	note	PROPN
ftr-473	323	7	28	28	NUM
ftr-473	323	8	,	,	PUNCT
ftr-473	323	9	§	§	PROPN
ftr-473	323	10	11:18	11:18	NUM
ftr-473	323	11	.	.	PUNCT
ftr-473	324	1	in	in	ADP
ftr-473	324	2	addition	addition	NOUN
ftr-473	324	3	,	,	PUNCT
ftr-473	324	4	loan	loan	NOUN
ftr-473	324	5	programs	program	NOUN
ftr-473	324	6	do	do	AUX
ftr-473	324	7	not	not	PART
ftr-473	324	8	work	work	VERB
ftr-473	324	9	well	well	ADV
ftr-473	324	10	in	in	ADP
ftr-473	324	11	defined	define	VERB
ftr-473	324	12	benefit	benefit	NOUN
ftr-473	324	13	plans	plan	NOUN
ftr-473	324	14	because	because	SCONJ
ftr-473	324	15	plan	plan	NOUN
ftr-473	324	16	assets	asset	NOUN
ftr-473	324	17	are	be	AUX
ftr-473	324	18	not	not	PART
ftr-473	324	19	allocated	allocate	VERB
ftr-473	324	20	to	to	ADP
ftr-473	324	21	individual	individual	ADJ
ftr-473	324	22	participants	participant	NOUN
ftr-473	324	23	.	.	PUNCT
ftr-473	325	1	19941	19941	NUM
ftr-473	325	2	florida	florida	PROPN
ftr-473	325	3	tax	tax	PROPN
ftr-473	325	4	review	review	NOUN
ftr-473	325	5	defined	define	VERB
ftr-473	325	6	retirement	retirement	NOUN
ftr-473	325	7	benefit	benefit	NOUN
ftr-473	325	8	for	for	ADP
ftr-473	325	9	each	each	DET
ftr-473	325	10	employee	employee	NOUN
ftr-473	325	11	equal	equal	ADJ
ftr-473	325	12	to	to	ADP
ftr-473	325	13	a	a	DET
ftr-473	325	14	uniform	uniform	ADJ
ftr-473	325	15	percentage	percentage	NOUN
ftr-473	325	16	of	of	ADP
ftr-473	325	17	the	the	DET
ftr-473	325	18	employee	employee	NOUN
ftr-473	325	19	's	's	PART
ftr-473	325	20	compensation	compensation	NOUN
ftr-473	325	21	.	.	PUNCT
ftr-473	326	1	39	39	NUM
ftr-473	326	2	the	the	DET
ftr-473	326	3	cost	cost	NOUN
ftr-473	326	4	of	of	ADP
ftr-473	326	5	funding	funding	NOUN
ftr-473	326	6	this	this	DET
ftr-473	326	7	benefit	benefit	NOUN
ftr-473	326	8	is	be	AUX
ftr-473	326	9	lower	low	ADJ
ftr-473	326	10	for	for	ADP
ftr-473	326	11	younger	young	ADJ
ftr-473	326	12	employees	employee	NOUN
ftr-473	326	13	than	than	ADP
ftr-473	326	14	for	for	ADP
ftr-473	326	15	older	old	ADJ
ftr-473	326	16	employees	employee	NOUN
ftr-473	326	17	because	because	SCONJ
ftr-473	326	18	the	the	DET
ftr-473	326	19	period	period	NOUN
ftr-473	326	20	between	between	ADP
ftr-473	326	21	contribution	contribution	NOUN
ftr-473	326	22	and	and	CCONJ
ftr-473	326	23	benefit	benefit	NOUN
ftr-473	326	24	payment	payment	NOUN
ftr-473	326	25	is	be	AUX
ftr-473	326	26	longer	long	ADJ
ftr-473	326	27	.	.	PUNCT
ftr-473	327	1	what	what	PRON
ftr-473	327	2	this	this	PRON
ftr-473	327	3	means	mean	VERB
ftr-473	327	4	is	be	AUX
ftr-473	327	5	that	that	SCONJ
ftr-473	327	6	the	the	DET
ftr-473	327	7	employer	employer	NOUN
ftr-473	327	8	will	will	AUX
ftr-473	327	9	contribute	contribute	VERB
ftr-473	327	10	a	a	DET
ftr-473	327	11	smaller	small	ADJ
ftr-473	327	12	percentage	percentage	NOUN
ftr-473	327	13	of	of	ADP
ftr-473	327	14	pay	pay	NOUN
ftr-473	327	15	to	to	PART
ftr-473	327	16	fund	fund	VERB
ftr-473	327	17	the	the	DET
ftr-473	327	18	benefits	benefit	NOUN
ftr-473	327	19	of	of	ADP
ftr-473	327	20	younger	young	ADJ
ftr-473	327	21	employees	employee	NOUN
ftr-473	327	22	than	than	ADP
ftr-473	327	23	for	for	ADP
ftr-473	327	24	older	old	ADJ
ftr-473	327	25	employees.4	employees.4	NOUN
ftr-473	327	26	"	"	PUNCT
ftr-473	327	27	in	in	ADP
ftr-473	327	28	a	a	DET
ftr-473	327	29	garden	garden	NOUN
ftr-473	327	30	variety	variety	NOUN
ftr-473	327	31	defined	define	VERB
ftr-473	327	32	contribution	contribution	NOUN
ftr-473	327	33	plan	plan	NOUN
ftr-473	327	34	,	,	PUNCT
ftr-473	327	35	however	however	ADV
ftr-473	327	36	,	,	PUNCT
ftr-473	327	37	this	this	PRON
ftr-473	327	38	will	will	AUX
ftr-473	327	39	not	not	PART
ftr-473	327	40	be	be	AUX
ftr-473	327	41	the	the	DET
ftr-473	327	42	case	case	NOUN
ftr-473	327	43	,	,	PUNCT
ftr-473	327	44	for	for	SCONJ
ftr-473	327	45	the	the	DET
ftr-473	327	46	employer	employer	NOUN
ftr-473	327	47	generally	generally	ADV
ftr-473	327	48	will	will	AUX
ftr-473	327	49	contribute	contribute	VERB
ftr-473	327	50	the	the	DET
ftr-473	327	51	same	same	ADJ
ftr-473	327	52	percentage	percentage	NOUN
ftr-473	327	53	of	of	ADP
ftr-473	327	54	each	each	DET
ftr-473	327	55	employee	employee	NOUN
ftr-473	327	56	's	's	PART
ftr-473	327	57	compensation	compensation	NOUN
ftr-473	327	58	to	to	ADP
ftr-473	327	59	the	the	DET
ftr-473	327	60	plan	plan	NOUN
ftr-473	327	61	.	.	PUNCT
ftr-473	328	1	the	the	DET
ftr-473	328	2	second	second	ADJ
ftr-473	328	3	reason	reason	NOUN
ftr-473	328	4	defined	define	VERB
ftr-473	328	5	benefit	benefit	NOUN
ftr-473	328	6	plans	plan	NOUN
ftr-473	328	7	are	be	AUX
ftr-473	328	8	more	more	ADV
ftr-473	328	9	attractive	attractive	ADJ
ftr-473	328	10	than	than	ADP
ftr-473	328	11	defined	define	VERB
ftr-473	328	12	contribution	contribution	NOUN
ftr-473	328	13	plans	plan	NOUN
ftr-473	328	14	when	when	SCONJ
ftr-473	328	15	the	the	DET
ftr-473	328	16	goal	goal	NOUN
ftr-473	328	17	is	be	AUX
ftr-473	328	18	to	to	PART
ftr-473	328	19	favor	favor	VERB
ftr-473	328	20	older	old	ADJ
ftr-473	328	21	employees	employee	NOUN
ftr-473	328	22	is	be	AUX
ftr-473	328	23	the	the	DET
ftr-473	328	24	ability	ability	NOUN
ftr-473	328	25	to	to	PART
ftr-473	328	26	combine	combine	VERB
ftr-473	328	27	a	a	DET
ftr-473	328	28	flat	flat	ADJ
ftr-473	328	29	benefit	benefit	NOUN
ftr-473	328	30	formula	formula	NOUN
ftr-473	328	31	with	with	ADP
ftr-473	328	32	the	the	DET
ftr-473	328	33	fractional	fractional	ADJ
ftr-473	328	34	rule	rule	NOUN
ftr-473	328	35	of	of	ADP
ftr-473	328	36	accrual.42	accrual.42	NOUN
ftr-473	328	37	the	the	DET
ftr-473	328	38	fractional	fractional	ADJ
ftr-473	328	39	rule	rule	NOUN
ftr-473	328	40	permits	permit	VERB
ftr-473	328	41	a	a	DET
ftr-473	328	42	plan	plan	NOUN
ftr-473	328	43	to	to	PART
ftr-473	328	44	define	define	VERB
ftr-473	328	45	a	a	DET
ftr-473	328	46	benefit	benefit	NOUN
ftr-473	328	47	for	for	ADP
ftr-473	328	48	all	all	DET
ftr-473	328	49	employees	employee	NOUN
ftr-473	328	50	and	and	CCONJ
ftr-473	328	51	have	have	VERB
ftr-473	328	52	the	the	DET
ftr-473	328	53	benefit	benefit	NOUN
ftr-473	328	54	accrue	accrue	NOUN
ftr-473	328	55	over	over	ADP
ftr-473	328	56	the	the	DET
ftr-473	328	57	remaining	remain	VERB
ftr-473	328	58	period	period	NOUN
ftr-473	328	59	of	of	ADP
ftr-473	328	60	an	an	DET
ftr-473	328	61	employee	employee	NOUN
ftr-473	328	62	's	's	PART
ftr-473	328	63	service	service	NOUN
ftr-473	328	64	with	with	ADP
ftr-473	328	65	the	the	DET
ftr-473	328	66	employer	employer	NOUN
ftr-473	328	67	.	.	PUNCT
ftr-473	329	1	thus	thus	ADV
ftr-473	329	2	,	,	PUNCT
ftr-473	329	3	for	for	ADP
ftr-473	329	4	example	example	NOUN
ftr-473	329	5	,	,	PUNCT
ftr-473	329	6	a	a	DET
ftr-473	329	7	plan	plan	NOUN
ftr-473	329	8	might	might	AUX
ftr-473	329	9	promise	promise	VERB
ftr-473	329	10	a	a	DET
ftr-473	329	11	benefit	benefit	NOUN
ftr-473	329	12	of	of	ADP
ftr-473	329	13	30	30	NUM
ftr-473	329	14	%	%	NOUN
ftr-473	329	15	of	of	ADP
ftr-473	329	16	compensation	compensation	NOUN
ftr-473	329	17	for	for	ADP
ftr-473	329	18	all	all	DET
ftr-473	329	19	employees	employee	NOUN
ftr-473	329	20	,	,	PUNCT
ftr-473	329	21	to	to	PART
ftr-473	329	22	accrue	accrue	VERB
ftr-473	329	23	over	over	ADP
ftr-473	329	24	each	each	DET
ftr-473	329	25	employee	employee	NOUN
ftr-473	329	26	's	's	PART
ftr-473	329	27	period	period	NOUN
ftr-473	329	28	of	of	ADP
ftr-473	329	29	projected	project	VERB
ftr-473	329	30	future	future	ADJ
ftr-473	329	31	service	service	NOUN
ftr-473	329	32	.	.	PUNCT
ftr-473	330	1	a	a	DET
ftr-473	330	2	fifty	fifty	NUM
ftr-473	330	3	-	-	PUNCT
ftr-473	330	4	five	five	NUM
ftr-473	330	5	-	-	PUNCT
ftr-473	330	6	year	year	NOUN
ftr-473	330	7	-	-	PUNCT
ftr-473	330	8	old	old	ADJ
ftr-473	330	9	doctor	doctor	NOUN
ftr-473	330	10	would	would	AUX
ftr-473	330	11	(	(	PUNCT
ftr-473	330	12	but	but	CCONJ
ftr-473	330	13	for	for	ADP
ftr-473	330	14	antidiscrimination	antidiscrimination	NOUN
ftr-473	330	15	regulations	regulation	NOUN
ftr-473	330	16	noted	note	VERB
ftr-473	330	17	below	below	ADV
ftr-473	330	18	)	)	PUNCT
ftr-473	330	19	thus	thus	ADV
ftr-473	330	20	accrue	accrue	VERB
ftr-473	330	21	1/10	1/10	NUM
ftr-473	330	22	of	of	ADP
ftr-473	330	23	the	the	DET
ftr-473	330	24	benefit	benefit	NOUN
ftr-473	330	25	in	in	ADP
ftr-473	330	26	a	a	DET
ftr-473	330	27	plan	plan	NOUN
ftr-473	330	28	with	with	ADP
ftr-473	330	29	normal	normal	ADJ
ftr-473	330	30	retirement	retirement	NOUN
ftr-473	330	31	age	age	NOUN
ftr-473	330	32	of	of	ADP
ftr-473	330	33	sixty	sixty	NUM
ftr-473	330	34	-	-	PUNCT
ftr-473	330	35	five	five	NUM
ftr-473	330	36	,	,	PUNCT
ftr-473	330	37	or	or	CCONJ
ftr-473	330	38	a	a	DET
ftr-473	330	39	benefit	benefit	NOUN
ftr-473	330	40	accrual	accrual	ADJ
ftr-473	330	41	of	of	ADP
ftr-473	330	42	3	3	NUM
ftr-473	330	43	%	%	NOUN
ftr-473	330	44	of	of	ADP
ftr-473	330	45	compensation	compensation	NOUN
ftr-473	330	46	,	,	PUNCT
ftr-473	330	47	each	each	DET
ftr-473	330	48	year	year	NOUN
ftr-473	330	49	,	,	PUNCT
ftr-473	330	50	while	while	SCONJ
ftr-473	330	51	the	the	DET
ftr-473	330	52	twenty	twenty	NUM
ftr-473	330	53	-	-	PUNCT
ftr-473	330	54	five	five	NUM
ftr-473	330	55	-	-	PUNCT
ftr-473	330	56	year	year	NOUN
ftr-473	330	57	-	-	PUNCT
ftr-473	330	58	old	old	ADJ
ftr-473	330	59	nurse	nurse	NOUN
ftr-473	330	60	would	would	AUX
ftr-473	330	61	accrue	accrue	VERB
ftr-473	330	62	1/40	1/40	NUM
ftr-473	330	63	of	of	ADP
ftr-473	330	64	the	the	DET
ftr-473	330	65	benefit	benefit	NOUN
ftr-473	330	66	,	,	PUNCT
ftr-473	330	67	or	or	CCONJ
ftr-473	330	68	.75	.75	NUM
ftr-473	330	69	%	%	NOUN
ftr-473	330	70	of	of	ADP
ftr-473	330	71	compensation	compensation	NOUN
ftr-473	330	72	,	,	PUNCT
ftr-473	330	73	each	each	DET
ftr-473	330	74	year	year	NOUN
ftr-473	330	75	.	.	PUNCT
ftr-473	331	1	when	when	SCONJ
ftr-473	331	2	the	the	DET
ftr-473	331	3	doctor	doctor	NOUN
ftr-473	331	4	39	39	NUM
ftr-473	331	5	.	.	PUNCT
ftr-473	332	1	a	a	DET
ftr-473	332	2	defined	define	VERB
ftr-473	332	3	benefit	benefit	NOUN
ftr-473	332	4	plan	plan	NOUN
ftr-473	332	5	can	can	AUX
ftr-473	332	6	be	be	AUX
ftr-473	332	7	integrated	integrate	VERB
ftr-473	332	8	with	with	ADP
ftr-473	332	9	social	social	ADJ
ftr-473	332	10	security	security	NOUN
ftr-473	332	11	,	,	PUNCT
ftr-473	332	12	such	such	ADJ
ftr-473	332	13	that	that	SCONJ
ftr-473	332	14	the	the	DET
ftr-473	332	15	benefit	benefit	NOUN
ftr-473	332	16	for	for	ADP
ftr-473	332	17	lower	lower	ADV
ftr-473	332	18	-	-	PUNCT
ftr-473	332	19	compensated	compensate	VERB
ftr-473	332	20	employees	employee	NOUN
ftr-473	332	21	will	will	AUX
ftr-473	332	22	be	be	AUX
ftr-473	332	23	a	a	DET
ftr-473	332	24	smaller	small	ADJ
ftr-473	332	25	percentage	percentage	NOUN
ftr-473	332	26	of	of	ADP
ftr-473	332	27	their	their	PRON
ftr-473	332	28	compensation	compensation	NOUN
ftr-473	332	29	than	than	ADP
ftr-473	332	30	for	for	ADP
ftr-473	332	31	higher	higher	ADV
ftr-473	332	32	-	-	PUNCT
ftr-473	332	33	compensated	compensate	VERB
ftr-473	332	34	employees	employee	NOUN
ftr-473	332	35	.	.	PUNCT
ftr-473	333	1	irc	irc	PROPN
ftr-473	333	2	§	§	PROPN
ftr-473	333	3	401(1	401(1	NUM
ftr-473	333	4	)	)	PUNCT
ftr-473	333	5	.	.	PUNCT
ftr-473	334	1	see	see	VERB
ftr-473	334	2	generally	generally	ADV
ftr-473	334	3	nancy	nancy	PROPN
ftr-473	334	4	j.	j.	PROPN
ftr-473	334	5	altman	altman	PROPN
ftr-473	334	6	,	,	PUNCT
ftr-473	334	7	rethinking	rethink	VERB
ftr-473	334	8	retirement	retirement	NOUN
ftr-473	334	9	income	income	NOUN
ftr-473	334	10	policies	policy	NOUN
ftr-473	334	11	:	:	PUNCT
ftr-473	334	12	nondiscrimination	nondiscrimination	NOUN
ftr-473	334	13	,	,	PUNCT
ftr-473	334	14	integration	integration	NOUN
ftr-473	334	15	,	,	PUNCT
ftr-473	334	16	and	and	CCONJ
ftr-473	334	17	the	the	DET
ftr-473	334	18	quest	quest	NOUN
ftr-473	334	19	for	for	ADP
ftr-473	334	20	worker	worker	NOUN
ftr-473	334	21	security	security	NOUN
ftr-473	334	22	,	,	PUNCT
ftr-473	334	23	42	42	NUM
ftr-473	334	24	tax	tax	NOUN
ftr-473	334	25	l.	l.	PROPN
ftr-473	334	26	rev	rev	PROPN
ftr-473	334	27	.	.	PROPN
ftr-473	334	28	433	433	NUM
ftr-473	334	29	(	(	PUNCT
ftr-473	334	30	1987	1987	NUM
ftr-473	334	31	)	)	PUNCT
ftr-473	334	32	.	.	PUNCT
ftr-473	335	1	40	40	NUM
ftr-473	335	2	.	.	PUNCT
ftr-473	336	1	this	this	PRON
ftr-473	336	2	does	do	AUX
ftr-473	336	3	not	not	PART
ftr-473	336	4	,	,	PUNCT
ftr-473	336	5	however	however	ADV
ftr-473	336	6	,	,	PUNCT
ftr-473	336	7	mean	mean	VERB
ftr-473	336	8	that	that	SCONJ
ftr-473	336	9	the	the	DET
ftr-473	336	10	ultimate	ultimate	ADJ
ftr-473	336	11	benefit	benefit	NOUN
ftr-473	336	12	being	be	AUX
ftr-473	336	13	paid	pay	VERB
ftr-473	336	14	to	to	ADP
ftr-473	336	15	the	the	DET
ftr-473	336	16	younger	young	ADJ
ftr-473	336	17	employee	employee	NOUN
ftr-473	336	18	will	will	AUX
ftr-473	336	19	be	be	AUX
ftr-473	336	20	a	a	DET
ftr-473	336	21	smaller	small	ADJ
ftr-473	336	22	percentage	percentage	NOUN
ftr-473	336	23	of	of	ADP
ftr-473	336	24	pay	pay	NOUN
ftr-473	336	25	,	,	PUNCT
ftr-473	336	26	but	but	CCONJ
ftr-473	336	27	only	only	ADV
ftr-473	336	28	that	that	SCONJ
ftr-473	336	29	the	the	DET
ftr-473	336	30	cost	cost	NOUN
ftr-473	336	31	to	to	ADP
ftr-473	336	32	the	the	DET
ftr-473	336	33	employer	employer	NOUN
ftr-473	336	34	of	of	ADP
ftr-473	336	35	funding	fund	VERB
ftr-473	336	36	the	the	DET
ftr-473	336	37	benefit	benefit	NOUN
ftr-473	336	38	is	be	AUX
ftr-473	336	39	less	less	ADJ
ftr-473	336	40	.	.	PUNCT
ftr-473	337	1	see	see	VERB
ftr-473	337	2	supra	supra	PROPN
ftr-473	337	3	note	note	PROPN
ftr-473	337	4	25	25	NUM
ftr-473	337	5	and	and	CCONJ
ftr-473	337	6	accompanying	accompany	VERB
ftr-473	337	7	text	text	NOUN
ftr-473	337	8	for	for	ADP
ftr-473	337	9	an	an	DET
ftr-473	337	10	illustration	illustration	NOUN
ftr-473	337	11	.	.	PUNCT
ftr-473	338	1	assume	assume	VERB
ftr-473	338	2	further	far	ADV
ftr-473	338	3	that	that	SCONJ
ftr-473	338	4	each	each	DET
ftr-473	338	5	employee	employee	NOUN
ftr-473	338	6	in	in	ADP
ftr-473	338	7	the	the	DET
ftr-473	338	8	example	example	NOUN
ftr-473	338	9	eams	eam	VERB
ftr-473	338	10	$	$	SYM
ftr-473	338	11	10,000	10,000	NUM
ftr-473	338	12	;	;	PUNCT
ftr-473	338	13	thus	thus	ADV
ftr-473	338	14	,	,	PUNCT
ftr-473	338	15	each	each	PRON
ftr-473	338	16	of	of	ADP
ftr-473	338	17	them	they	PRON
ftr-473	338	18	accrues	accrue	VERB
ftr-473	338	19	a	a	DET
ftr-473	338	20	benefit	benefit	NOUN
ftr-473	338	21	equal	equal	ADJ
ftr-473	338	22	to	to	ADP
ftr-473	338	23	10	10	NUM
ftr-473	338	24	%	%	NOUN
ftr-473	338	25	of	of	ADP
ftr-473	338	26	pay	pay	NOUN
ftr-473	338	27	.	.	PUNCT
ftr-473	339	1	however	however	ADV
ftr-473	339	2	,	,	PUNCT
ftr-473	339	3	the	the	DET
ftr-473	339	4	employer	employer	NOUN
ftr-473	339	5	would	would	AUX
ftr-473	339	6	contribute	contribute	VERB
ftr-473	339	7	.46	.46	NUM
ftr-473	339	8	%	%	NOUN
ftr-473	339	9	of	of	ADP
ftr-473	339	10	the	the	DET
ftr-473	339	11	younger	young	ADJ
ftr-473	339	12	employee	employee	NOUN
ftr-473	339	13	's	's	PART
ftr-473	339	14	compensation	compensation	NOUN
ftr-473	339	15	,	,	PUNCT
ftr-473	339	16	compared	compare	VERB
ftr-473	339	17	to	to	ADP
ftr-473	339	18	6.81	6.81	NUM
ftr-473	339	19	%	%	NOUN
ftr-473	339	20	of	of	ADP
ftr-473	339	21	the	the	DET
ftr-473	339	22	older	old	ADJ
ftr-473	339	23	employee	employee	NOUN
ftr-473	339	24	's	's	PART
ftr-473	339	25	compensation	compensation	NOUN
ftr-473	339	26	.	.	PUNCT
ftr-473	340	1	see	see	VERB
ftr-473	340	2	generally	generally	ADV
ftr-473	340	3	lawyers	lawyer	NOUN
ftr-473	340	4	guide	guide	VERB
ftr-473	340	5	to	to	ADP
ftr-473	340	6	retirement	retirement	NOUN
ftr-473	340	7	,	,	PUNCT
ftr-473	340	8	supra	supra	PROPN
ftr-473	340	9	note	note	NOUN
ftr-473	340	10	27	27	NUM
ftr-473	340	11	,	,	PUNCT
ftr-473	340	12	at	at	ADP
ftr-473	340	13	140	140	NUM
ftr-473	340	14	(	(	PUNCT
ftr-473	340	15	noting	note	VERB
ftr-473	340	16	that	that	SCONJ
ftr-473	340	17	"	"	PUNCT
ftr-473	340	18	[	[	X
ftr-473	340	19	blecause	blecause	NOUN
ftr-473	340	20	the	the	DET
ftr-473	340	21	contribution	contribution	NOUN
ftr-473	340	22	formula	formula	NOUN
ftr-473	340	23	considers	consider	VERB
ftr-473	340	24	the	the	DET
ftr-473	340	25	number	number	NOUN
ftr-473	340	26	of	of	ADP
ftr-473	340	27	years	year	NOUN
ftr-473	340	28	remaining	remain	VERB
ftr-473	340	29	to	to	ADP
ftr-473	340	30	retirement	retirement	NOUN
ftr-473	340	31	for	for	ADP
ftr-473	340	32	all	all	DET
ftr-473	340	33	participants	participant	NOUN
ftr-473	340	34	,	,	PUNCT
ftr-473	340	35	a	a	DET
ftr-473	340	36	defined	define	VERB
ftr-473	340	37	benefit	benefit	NOUN
ftr-473	340	38	plan	plan	NOUN
ftr-473	340	39	works	work	VERB
ftr-473	340	40	best	well	ADV
ftr-473	340	41	when	when	SCONJ
ftr-473	340	42	your	your	PRON
ftr-473	340	43	employees	employee	NOUN
ftr-473	340	44	are	be	AUX
ftr-473	340	45	somewhat	somewhat	ADV
ftr-473	340	46	younger	young	ADJ
ftr-473	340	47	than	than	ADP
ftr-473	340	48	you	you	PRON
ftr-473	340	49	"	"	PUNCT
ftr-473	340	50	)	)	PUNCT
ftr-473	340	51	.	.	PUNCT
ftr-473	341	1	41	41	NUM
ftr-473	341	2	.	.	PUNCT
ftr-473	342	1	the	the	DET
ftr-473	342	2	defined	define	VERB
ftr-473	342	3	contribution	contribution	NOUN
ftr-473	342	4	plan	plan	NOUN
ftr-473	342	5	,	,	PUNCT
ftr-473	342	6	like	like	ADP
ftr-473	342	7	a	a	DET
ftr-473	342	8	defined	define	VERB
ftr-473	342	9	benefit	benefit	NOUN
ftr-473	342	10	plan	plan	NOUN
ftr-473	342	11	,	,	PUNCT
ftr-473	342	12	can	can	AUX
ftr-473	342	13	be	be	AUX
ftr-473	342	14	integrated	integrate	VERB
ftr-473	342	15	with	with	ADP
ftr-473	342	16	social	social	ADJ
ftr-473	342	17	security	security	NOUN
ftr-473	342	18	,	,	PUNCT
ftr-473	342	19	resulting	result	VERB
ftr-473	342	20	in	in	ADP
ftr-473	342	21	larger	large	ADJ
ftr-473	342	22	contributions	contribution	NOUN
ftr-473	342	23	for	for	ADP
ftr-473	342	24	employees	employee	NOUN
ftr-473	342	25	whose	whose	DET
ftr-473	342	26	compensation	compensation	NOUN
ftr-473	342	27	exceeds	exceed	VERB
ftr-473	342	28	the	the	DET
ftr-473	342	29	plan	plan	NOUN
ftr-473	342	30	's	's	PART
ftr-473	342	31	integration	integration	NOUN
ftr-473	342	32	level	level	NOUN
ftr-473	342	33	.	.	PUNCT
ftr-473	343	1	irc	irc	PROPN
ftr-473	343	2	§	§	PROPN
ftr-473	343	3	401(l)(2)(a	401(l)(2)(a	PROPN
ftr-473	343	4	)	)	PUNCT
ftr-473	343	5	;	;	PUNCT
ftr-473	343	6	see	see	VERB
ftr-473	343	7	supra	supra	PROPN
ftr-473	343	8	note	note	PROPN
ftr-473	343	9	39	39	NUM
ftr-473	343	10	.	.	PUNCT
ftr-473	344	1	also	also	ADV
ftr-473	344	2	,	,	PUNCT
ftr-473	344	3	an	an	DET
ftr-473	344	4	employer	employer	NOUN
ftr-473	344	5	,	,	PUNCT
ftr-473	344	6	at	at	ADP
ftr-473	344	7	the	the	DET
ftr-473	344	8	cost	cost	NOUN
ftr-473	344	9	of	of	ADP
ftr-473	344	10	added	add	VERB
ftr-473	344	11	complexity	complexity	NOUN
ftr-473	344	12	,	,	PUNCT
ftr-473	344	13	can	can	AUX
ftr-473	344	14	sponsor	sponsor	VERB
ftr-473	344	15	a	a	DET
ftr-473	344	16	defined	define	VERB
ftr-473	344	17	contribution	contribution	NOUN
ftr-473	344	18	plan	plan	NOUN
ftr-473	344	19	that	that	PRON
ftr-473	344	20	permits	permit	VERB
ftr-473	344	21	contributions	contribution	NOUN
ftr-473	344	22	that	that	PRON
ftr-473	344	23	are	be	AUX
ftr-473	344	24	larger	large	ADJ
ftr-473	344	25	as	as	ADP
ftr-473	344	26	a	a	DET
ftr-473	344	27	percentage	percentage	NOUN
ftr-473	344	28	of	of	ADP
ftr-473	344	29	pay	pay	NOUN
ftr-473	344	30	for	for	ADP
ftr-473	344	31	older	old	ADJ
ftr-473	344	32	employees	employee	NOUN
ftr-473	344	33	.	.	PUNCT
ftr-473	345	1	see	see	VERB
ftr-473	345	2	regs	reg	NOUN
ftr-473	345	3	.	.	PUNCT
ftr-473	346	1	§	§	PROPN
ftr-473	346	2	1.401(a)(4)-8(b)(3	1.401(a)(4)-8(b)(3	NUM
ftr-473	346	3	)	)	PUNCT
ftr-473	346	4	(	(	PUNCT
ftr-473	346	5	describing	describe	VERB
ftr-473	346	6	safe	safe	ADJ
ftr-473	346	7	harbor	harbor	NOUN
ftr-473	346	8	nondiscrimination	nondiscrimination	NOUN
ftr-473	346	9	rules	rule	NOUN
ftr-473	346	10	for	for	ADP
ftr-473	346	11	target	target	NOUN
ftr-473	346	12	benefit	benefit	NOUN
ftr-473	346	13	plans	plan	NOUN
ftr-473	346	14	)	)	PUNCT
ftr-473	346	15	;	;	PUNCT
ftr-473	346	16	regs	reg	NOUN
ftr-473	346	17	.	.	PUNCT
ftr-473	347	1	§	§	PROPN
ftr-473	347	2	1.401(a)(4)8(b)(1)-(2	1.401(a)(4)8(b)(1)-(2	NUM
ftr-473	347	3	)	)	PUNCT
ftr-473	347	4	(	(	PUNCT
ftr-473	347	5	providing	provide	VERB
ftr-473	347	6	rules	rule	NOUN
ftr-473	347	7	to	to	ADP
ftr-473	347	8	cross	cross	ADJ
ftr-473	347	9	-	-	ADJ
ftr-473	347	10	test	test	ADJ
ftr-473	347	11	defined	define	VERB
ftr-473	347	12	contribution	contribution	NOUN
ftr-473	347	13	plans	plan	NOUN
ftr-473	347	14	on	on	ADP
ftr-473	347	15	the	the	DET
ftr-473	347	16	basis	basis	NOUN
ftr-473	347	17	of	of	ADP
ftr-473	347	18	benefits	benefit	NOUN
ftr-473	347	19	)	)	PUNCT
ftr-473	347	20	.	.	PUNCT
ftr-473	348	1	however	however	ADV
ftr-473	348	2	,	,	PUNCT
ftr-473	348	3	contributions	contribution	NOUN
ftr-473	348	4	to	to	ADP
ftr-473	348	5	such	such	ADJ
ftr-473	348	6	plans	plan	NOUN
ftr-473	348	7	may	may	AUX
ftr-473	348	8	run	run	VERB
ftr-473	348	9	up	up	ADP
ftr-473	348	10	against	against	ADP
ftr-473	348	11	the	the	DET
ftr-473	348	12	defined	define	VERB
ftr-473	348	13	contribution	contribution	NOUN
ftr-473	348	14	limitation	limitation	NOUN
ftr-473	348	15	of	of	ADP
ftr-473	348	16	$	$	SYM
ftr-473	348	17	30,000	30,000	NUM
ftr-473	348	18	.	.	PUNCT
ftr-473	349	1	irc	irc	PROPN
ftr-473	349	2	§	§	PROPN
ftr-473	349	3	415(c	415(c	PROPN
ftr-473	349	4	)	)	PUNCT
ftr-473	349	5	.	.	PUNCT
ftr-473	350	1	42	42	NUM
ftr-473	350	2	.	.	PUNCT
ftr-473	351	1	irc	irc	PROPN
ftr-473	351	2	§	§	PROPN
ftr-473	351	3	411(b)(1)(c	411(b)(1)(c	PROPN
ftr-473	351	4	)	)	PUNCT
ftr-473	351	5	.	.	PUNCT
ftr-473	352	1	[	[	X
ftr-473	352	2	vol	vol	NOUN
ftr-473	352	3	.	.	NOUN
ftr-473	352	4	2:2	2:2	NUM
ftr-473	352	5	siniplification	siniplification	NOUN
ftr-473	352	6	and	and	CCONJ
ftr-473	352	7	irc	irc	ADP
ftr-473	352	8	§	§	PROPN
ftr-473	352	9	415	415	NUM
ftr-473	352	10	retires	retire	NOUN
ftr-473	352	11	in	in	ADP
ftr-473	352	12	ten	ten	NUM
ftr-473	352	13	years	year	NOUN
ftr-473	352	14	,	,	PUNCT
ftr-473	352	15	the	the	DET
ftr-473	352	16	doctor	doctor	NOUN
ftr-473	352	17	will	will	AUX
ftr-473	352	18	have	have	AUX
ftr-473	352	19	accrued	accrue	VERB
ftr-473	352	20	a	a	DET
ftr-473	352	21	benefit	benefit	NOUN
ftr-473	352	22	equal	equal	ADJ
ftr-473	352	23	to	to	ADP
ftr-473	352	24	30	30	NUM
ftr-473	352	25	%	%	NOUN
ftr-473	352	26	of	of	ADP
ftr-473	352	27	compensation	compensation	NOUN
ftr-473	352	28	while	while	SCONJ
ftr-473	352	29	the	the	DET
ftr-473	352	30	nurse	nurse	NOUN
ftr-473	352	31	during	during	ADP
ftr-473	352	32	this	this	DET
ftr-473	352	33	same	same	ADJ
ftr-473	352	34	period	period	NOUN
ftr-473	352	35	of	of	ADP
ftr-473	352	36	time	time	NOUN
ftr-473	352	37	will	will	AUX
ftr-473	352	38	have	have	AUX
ftr-473	352	39	accrued	accrue	VERB
ftr-473	352	40	a	a	DET
ftr-473	352	41	benefit	benefit	NOUN
ftr-473	352	42	equal	equal	ADJ
ftr-473	352	43	to	to	ADP
ftr-473	352	44	71/2	71/2	NUM
ftr-473	352	45	%	%	NOUN
ftr-473	352	46	of	of	ADP
ftr-473	352	47	compensation.13	compensation.13	PROPN
ftr-473	352	48	relatively	relatively	ADV
ftr-473	352	49	recent	recent	ADJ
ftr-473	352	50	regulations	regulation	NOUN
ftr-473	352	51	under	under	ADP
ftr-473	352	52	section	section	NOUN
ftr-473	352	53	401(a)(4	401(a)(4	NOUN
ftr-473	352	54	)	)	PUNCT
ftr-473	352	55	put	put	VERB
ftr-473	352	56	limits	limit	NOUN
ftr-473	352	57	on	on	ADP
ftr-473	352	58	this	this	DET
ftr-473	352	59	technique	technique	NOUN
ftr-473	352	60	but	but	CCONJ
ftr-473	352	61	do	do	AUX
ftr-473	352	62	not	not	PART
ftr-473	352	63	eliminate	eliminate	VERB
ftr-473	352	64	it	it	PRON
ftr-473	352	65	.	.	PUNCT
ftr-473	353	1	44	44	NUM
ftr-473	354	1	the	the	DET
ftr-473	354	2	third	third	ADJ
ftr-473	354	3	reason	reason	NOUN
ftr-473	354	4	is	be	AUX
ftr-473	354	5	that	that	SCONJ
ftr-473	354	6	a	a	DET
ftr-473	354	7	defined	define	VERB
ftr-473	354	8	benefit	benefit	NOUN
ftr-473	354	9	can	can	AUX
ftr-473	354	10	be	be	AUX
ftr-473	354	11	based	base	VERB
ftr-473	354	12	in	in	ADP
ftr-473	354	13	part	part	NOUN
ftr-473	354	14	on	on	ADP
ftr-473	354	15	past	past	ADJ
ftr-473	354	16	-	-	PUNCT
ftr-473	354	17	service	service	NOUN
ftr-473	354	18	credit.45	credit.45	NOUN
ftr-473	354	19	in	in	ADP
ftr-473	354	20	many	many	ADJ
ftr-473	354	21	cases	case	NOUN
ftr-473	354	22	,	,	PUNCT
ftr-473	354	23	the	the	DET
ftr-473	354	24	favored	favor	VERB
ftr-473	354	25	principal	principal	NOUN
ftr-473	354	26	will	will	AUX
ftr-473	354	27	have	have	VERB
ftr-473	354	28	substantially	substantially	ADV
ftr-473	354	29	more	more	ADJ
ftr-473	354	30	past	past	ADJ
ftr-473	354	31	service	service	NOUN
ftr-473	354	32	than	than	ADP
ftr-473	354	33	other	other	ADJ
ftr-473	354	34	employees	employee	NOUN
ftr-473	354	35	.	.	PUNCT
ftr-473	355	1	thus	thus	ADV
ftr-473	355	2	,	,	PUNCT
ftr-473	355	3	the	the	DET
ftr-473	355	4	benefit	benefit	NOUN
ftr-473	355	5	being	be	AUX
ftr-473	355	6	funded	fund	VERB
ftr-473	355	7	for	for	ADP
ftr-473	355	8	the	the	DET
ftr-473	355	9	principal	principal	NOUN
ftr-473	355	10	can	can	AUX
ftr-473	355	11	be	be	AUX
ftr-473	355	12	larger	large	ADJ
ftr-473	355	13	(	(	PUNCT
ftr-473	355	14	as	as	ADP
ftr-473	355	15	a	a	DET
ftr-473	355	16	percentage	percentage	NOUN
ftr-473	355	17	of	of	ADP
ftr-473	355	18	compensation	compensation	NOUN
ftr-473	355	19	)	)	PUNCT
ftr-473	355	20	than	than	ADP
ftr-473	355	21	the	the	DET
ftr-473	355	22	benefits	benefit	NOUN
ftr-473	355	23	for	for	ADP
ftr-473	355	24	employees	employee	NOUN
ftr-473	355	25	without	without	ADP
ftr-473	355	26	equivalent	equivalent	ADJ
ftr-473	355	27	past	past	ADJ
ftr-473	355	28	service	service	NOUN
ftr-473	355	29	credit	credit	NOUN
ftr-473	355	30	.	.	PUNCT
ftr-473	356	1	newly	newly	ADV
ftr-473	356	2	finalized	finalize	VERB
ftr-473	356	3	regulations	regulation	NOUN
ftr-473	356	4	under	under	ADP
ftr-473	356	5	section	section	NOUN
ftr-473	356	6	401(a)(4	401(a)(4	NOUN
ftr-473	356	7	)	)	PUNCT
ftr-473	356	8	limit	limit	NOUN
ftr-473	356	9	but	but	CCONJ
ftr-473	356	10	do	do	AUX
ftr-473	356	11	not	not	PART
ftr-473	356	12	eliminate	eliminate	VERB
ftr-473	356	13	an	an	DET
ftr-473	356	14	employer	employer	NOUN
ftr-473	356	15	's	's	PART
ftr-473	356	16	ability	ability	NOUN
ftr-473	356	17	to	to	PART
ftr-473	356	18	exploit	exploit	VERB
ftr-473	356	19	the	the	DET
ftr-473	356	20	grant	grant	NOUN
ftr-473	356	21	of	of	ADP
ftr-473	356	22	past	past	ADJ
ftr-473	356	23	-	-	PUNCT
ftr-473	356	24	service	service	NOUN
ftr-473	356	25	credits	credit	NOUN
ftr-473	356	26	to	to	PART
ftr-473	356	27	favor	favor	VERB
ftr-473	356	28	a	a	DET
ftr-473	356	29	principal.6	principal.6	NOUN
ftr-473	356	30	this	this	DET
ftr-473	356	31	conflicts	conflict	NOUN
ftr-473	356	32	with	with	ADP
ftr-473	356	33	a	a	DET
ftr-473	356	34	purpose	purpose	NOUN
ftr-473	356	35	of	of	ADP
ftr-473	356	36	the	the	DET
ftr-473	356	37	tax	tax	NOUN
ftr-473	356	38	subsidy	subsidy	NOUN
ftr-473	356	39	for	for	ADP
ftr-473	356	40	qualified	qualified	ADJ
ftr-473	356	41	plans	plan	NOUN
ftr-473	356	42	,	,	PUNCT
ftr-473	356	43	which	which	PRON
ftr-473	356	44	is	be	AUX
ftr-473	356	45	to	to	PART
ftr-473	356	46	encourage	encourage	VERB
ftr-473	356	47	employers	employer	NOUN
ftr-473	356	48	to	to	PART
ftr-473	356	49	establish	establish	VERB
ftr-473	356	50	plans	plan	NOUN
ftr-473	356	51	that	that	PRON
ftr-473	356	52	provide	provide	VERB
ftr-473	356	53	benefits	benefit	NOUN
ftr-473	356	54	to	to	ADP
ftr-473	356	55	rank	rank	NOUN
ftr-473	356	56	-	-	PUNCT
ftr-473	356	57	and	and	CCONJ
ftr-473	356	58	-	-	PUNCT
ftr-473	356	59	file	file	NOUN
ftr-473	356	60	employees	employee	NOUN
ftr-473	356	61	that	that	PRON
ftr-473	356	62	are	be	AUX
ftr-473	356	63	proportionate	proportionate	ADJ
ftr-473	356	64	(	(	PUNCT
ftr-473	356	65	as	as	ADP
ftr-473	356	66	a	a	DET
ftr-473	356	67	percentage	percentage	NOUN
ftr-473	356	68	of	of	ADP
ftr-473	356	69	compensation	compensation	NOUN
ftr-473	356	70	)	)	PUNCT
ftr-473	356	71	to	to	ADP
ftr-473	356	72	the	the	DET
ftr-473	356	73	benefits	benefit	NOUN
ftr-473	356	74	provided	provide	VERB
ftr-473	356	75	to	to	ADP
ftr-473	356	76	highly	highly	ADV
ftr-473	356	77	compensated	compensate	VERB
ftr-473	356	78	employees	employee	NOUN
ftr-473	356	79	.	.	PUNCT
ftr-473	357	1	7	7	NUM
ftr-473	357	2	43	43	NUM
ftr-473	357	3	.	.	PUNCT
ftr-473	358	1	it	it	PRON
ftr-473	358	2	is	be	AUX
ftr-473	358	3	probable	probable	ADJ
ftr-473	358	4	that	that	SCONJ
ftr-473	358	5	the	the	DET
ftr-473	358	6	plan	plan	NOUN
ftr-473	358	7	will	will	AUX
ftr-473	358	8	terminate	terminate	VERB
ftr-473	358	9	when	when	SCONJ
ftr-473	358	10	the	the	DET
ftr-473	358	11	doctor	doctor	NOUN
ftr-473	358	12	retires	retire	VERB
ftr-473	358	13	.	.	PUNCT
ftr-473	359	1	thus	thus	ADV
ftr-473	359	2	,	,	PUNCT
ftr-473	359	3	the	the	DET
ftr-473	359	4	nurse	nurse	NOUN
ftr-473	359	5	will	will	AUX
ftr-473	359	6	not	not	PART
ftr-473	359	7	have	have	VERB
ftr-473	359	8	the	the	DET
ftr-473	359	9	opportunity	opportunity	NOUN
ftr-473	359	10	to	to	PART
ftr-473	359	11	increase	increase	VERB
ftr-473	359	12	her	her	PRON
ftr-473	359	13	benefit	benefit	NOUN
ftr-473	359	14	accruals	accrual	NOUN
ftr-473	359	15	to	to	ADP
ftr-473	359	16	30	30	NUM
ftr-473	359	17	%	%	NOUN
ftr-473	359	18	of	of	ADP
ftr-473	359	19	pay	pay	NOUN
ftr-473	359	20	.	.	PUNCT
ftr-473	360	1	44	44	NUM
ftr-473	360	2	.	.	PUNCT
ftr-473	360	3	regs	regs	PROPN
ftr-473	360	4	.	.	PUNCT
ftr-473	361	1	§	§	PROPN
ftr-473	361	2	1.401(a)(4)-3(b)(2)(iv	1.401(a)(4)-3(b)(2)(iv	NUM
ftr-473	361	3	)	)	PUNCT
ftr-473	361	4	,	,	PUNCT
ftr-473	361	5	(	(	PUNCT
ftr-473	361	6	4	4	NUM
ftr-473	361	7	)	)	PUNCT
ftr-473	361	8	.	.	PUNCT
ftr-473	362	1	the	the	DET
ftr-473	362	2	regulations	regulation	NOUN
ftr-473	362	3	create	create	VERB
ftr-473	362	4	a	a	DET
ftr-473	362	5	safe	safe	ADJ
ftr-473	362	6	harbor	harbor	NOUN
ftr-473	362	7	in	in	ADP
ftr-473	362	8	which	which	PRON
ftr-473	362	9	a	a	DET
ftr-473	362	10	plan	plan	NOUN
ftr-473	362	11	's	's	PART
ftr-473	362	12	fractional	fractional	ADJ
ftr-473	362	13	rule	rule	NOUN
ftr-473	362	14	formula	formula	NOUN
ftr-473	362	15	will	will	AUX
ftr-473	362	16	be	be	AUX
ftr-473	362	17	considered	consider	VERB
ftr-473	362	18	nondiscriminatory	nondiscriminatory	ADJ
ftr-473	362	19	,	,	PUNCT
ftr-473	362	20	and	and	CCONJ
ftr-473	362	21	thus	thus	ADV
ftr-473	362	22	nonviolative	nonviolative	ADJ
ftr-473	362	23	of	of	ADP
ftr-473	362	24	§	§	PROPN
ftr-473	362	25	401(a)(4	401(a)(4	NOUN
ftr-473	362	26	)	)	PUNCT
ftr-473	362	27	,	,	PUNCT
ftr-473	362	28	if	if	SCONJ
ftr-473	362	29	the	the	DET
ftr-473	362	30	denominator	denominator	NOUN
ftr-473	362	31	of	of	ADP
ftr-473	362	32	the	the	DET
ftr-473	362	33	fraction	fraction	NOUN
ftr-473	362	34	is	be	AUX
ftr-473	362	35	at	at	ADV
ftr-473	362	36	least	least	ADJ
ftr-473	362	37	25	25	NUM
ftr-473	362	38	for	for	ADP
ftr-473	362	39	each	each	DET
ftr-473	362	40	employee	employee	NOUN
ftr-473	362	41	.	.	PUNCT
ftr-473	363	1	regs	regs	PROPN
ftr-473	363	2	.	.	PUNCT
ftr-473	364	1	§	§	PROPN
ftr-473	364	2	1.401(a)(4)-3(b)(4	1.401(a)(4)-3(b)(4	NUM
ftr-473	364	3	)	)	PUNCT
ftr-473	364	4	.	.	PUNCT
ftr-473	365	1	45	45	NUM
ftr-473	365	2	.	.	X
ftr-473	366	1	for	for	ADP
ftr-473	366	2	example	example	NOUN
ftr-473	366	3	,	,	PUNCT
ftr-473	366	4	an	an	DET
ftr-473	366	5	employer	employer	NOUN
ftr-473	366	6	might	might	AUX
ftr-473	366	7	adopt	adopt	VERB
ftr-473	366	8	a	a	DET
ftr-473	366	9	plan	plan	NOUN
ftr-473	366	10	on	on	ADP
ftr-473	366	11	january	january	PROPN
ftr-473	366	12	1	1	NUM
ftr-473	366	13	.	.	NUM
ftr-473	366	14	1994	1994	NUM
ftr-473	366	15	,	,	PUNCT
ftr-473	366	16	providing	provide	VERB
ftr-473	366	17	a	a	DET
ftr-473	366	18	benefit	benefit	NOUN
ftr-473	366	19	equal	equal	ADJ
ftr-473	366	20	to	to	ADP
ftr-473	366	21	1	1	NUM
ftr-473	366	22	%	%	NOUN
ftr-473	366	23	of	of	ADP
ftr-473	366	24	final	final	ADJ
ftr-473	366	25	pay	pay	NOUN
ftr-473	366	26	multiplied	multiply	VERB
ftr-473	366	27	by	by	ADP
ftr-473	366	28	years	year	NOUN
ftr-473	366	29	of	of	ADP
ftr-473	366	30	service	service	NOUN
ftr-473	366	31	.	.	PUNCT
ftr-473	367	1	the	the	DET
ftr-473	367	2	years	year	NOUN
ftr-473	367	3	of	of	ADP
ftr-473	367	4	service	service	NOUN
ftr-473	367	5	might	might	AUX
ftr-473	367	6	include	include	VERB
ftr-473	367	7	all	all	DET
ftr-473	367	8	years	year	NOUN
ftr-473	367	9	that	that	SCONJ
ftr-473	367	10	an	an	DET
ftr-473	367	11	employee	employee	NOUN
ftr-473	367	12	worked	work	VERB
ftr-473	367	13	for	for	ADP
ftr-473	367	14	the	the	DET
ftr-473	367	15	employer	employer	NOUN
ftr-473	367	16	,	,	PUNCT
ftr-473	367	17	even	even	ADV
ftr-473	367	18	those	those	PRON
ftr-473	367	19	before	before	ADP
ftr-473	367	20	1994	1994	NUM
ftr-473	367	21	.	.	PUNCT
ftr-473	368	1	section	section	NOUN
ftr-473	368	2	415(b)(5	415(b)(5	PROPN
ftr-473	368	3	)	)	PUNCT
ftr-473	368	4	,	,	PUNCT
ftr-473	368	5	however	however	ADV
ftr-473	368	6	,	,	PUNCT
ftr-473	368	7	does	do	AUX
ftr-473	368	8	place	place	VERB
ftr-473	368	9	some	some	DET
ftr-473	368	10	limit	limit	NOUN
ftr-473	368	11	on	on	ADP
ftr-473	368	12	this	this	PRON
ftr-473	368	13	,	,	PUNCT
ftr-473	368	14	since	since	SCONJ
ftr-473	368	15	the	the	DET
ftr-473	368	16	defined	define	VERB
ftr-473	368	17	benefit	benefit	NOUN
ftr-473	368	18	dollar	dollar	NOUN
ftr-473	368	19	is	be	AUX
ftr-473	368	20	phased	phase	VERB
ftr-473	368	21	in	in	ADP
ftr-473	368	22	over	over	ADP
ftr-473	368	23	10	10	NUM
ftr-473	368	24	years	year	NOUN
ftr-473	368	25	of	of	ADP
ftr-473	368	26	plan	plan	NOUN
ftr-473	368	27	participation	participation	NOUN
ftr-473	368	28	.	.	PUNCT
ftr-473	369	1	irc	irc	PROPN
ftr-473	369	2	§	§	PROPN
ftr-473	369	3	415(b)(5	415(b)(5	PROPN
ftr-473	369	4	)	)	PUNCT
ftr-473	369	5	.	.	PUNCT
ftr-473	370	1	46	46	NUM
ftr-473	370	2	.	.	PUNCT
ftr-473	371	1	the	the	DET
ftr-473	371	2	regulations	regulation	NOUN
ftr-473	371	3	create	create	VERB
ftr-473	371	4	a	a	DET
ftr-473	371	5	safe	safe	ADJ
ftr-473	371	6	harbor	harbor	NOUN
ftr-473	371	7	generally	generally	ADV
ftr-473	371	8	permitting	permit	VERB
ftr-473	371	9	a	a	DET
ftr-473	371	10	plan	plan	NOUN
ftr-473	371	11	to	to	PART
ftr-473	371	12	award	award	VERB
ftr-473	371	13	five	five	NUM
ftr-473	371	14	years	year	NOUN
ftr-473	371	15	of	of	ADP
ftr-473	371	16	past	past	ADJ
ftr-473	371	17	-	-	PUNCT
ftr-473	371	18	service	service	NOUN
ftr-473	371	19	credit	credit	NOUN
ftr-473	371	20	.	.	PUNCT
ftr-473	372	1	prop	prop	NOUN
ftr-473	372	2	.	.	PUNCT
ftr-473	372	3	regs	regs	PROPN
ftr-473	372	4	.	.	PUNCT
ftr-473	373	1	§	§	PROPN
ftr-473	373	2	1.401(a)(4)-5(a)(3	1.401(a)(4)-5(a)(3	NUM
ftr-473	373	3	)	)	PUNCT
ftr-473	373	4	.	.	PUNCT
ftr-473	374	1	47	47	NUM
ftr-473	374	2	.	.	PUNCT
ftr-473	375	1	the	the	DET
ftr-473	375	2	subsidy	subsidy	NOUN
ftr-473	375	3	has	have	AUX
ftr-473	375	4	been	be	AUX
ftr-473	375	5	justified	justify	VERB
ftr-473	375	6	as	as	ADP
ftr-473	375	7	an	an	DET
ftr-473	375	8	inducement	inducement	NOUN
ftr-473	375	9	to	to	ADP
ftr-473	375	10	employers	employer	NOUN
ftr-473	375	11	to	to	PART
ftr-473	375	12	set	set	VERB
ftr-473	375	13	up	up	ADP
ftr-473	375	14	plans	plan	NOUN
ftr-473	375	15	by	by	ADP
ftr-473	375	16	providing	provide	VERB
ftr-473	375	17	substantial	substantial	ADJ
ftr-473	375	18	tax	tax	NOUN
ftr-473	375	19	benefits	benefit	NOUN
ftr-473	375	20	to	to	ADP
ftr-473	375	21	upper	upper	ADJ
ftr-473	375	22	-	-	PUNCT
ftr-473	375	23	income	income	NOUN
ftr-473	375	24	employees	employee	NOUN
ftr-473	375	25	who	who	PRON
ftr-473	375	26	participate	participate	VERB
ftr-473	375	27	.	.	PUNCT
ftr-473	376	1	the	the	DET
ftr-473	376	2	antidiscrimination	antidiscrimination	NOUN
ftr-473	376	3	rules	rule	NOUN
ftr-473	376	4	of	of	ADP
ftr-473	376	5	§	§	PROPN
ftr-473	376	6	40	40	NUM
ftr-473	376	7	1(a)(4	1(a)(4	NUM
ftr-473	376	8	)	)	PUNCT
ftr-473	376	9	and	and	CCONJ
ftr-473	376	10	coverage	coverage	NOUN
ftr-473	376	11	rules	rule	NOUN
ftr-473	376	12	of	of	ADP
ftr-473	376	13	§	§	PROPN
ftr-473	376	14	410	410	NUM
ftr-473	376	15	then	then	ADV
ftr-473	376	16	require	require	VERB
ftr-473	376	17	that	that	SCONJ
ftr-473	376	18	benefits	benefit	NOUN
ftr-473	376	19	be	be	AUX
ftr-473	376	20	provided	provide	VERB
ftr-473	376	21	to	to	ADP
ftr-473	376	22	a	a	DET
ftr-473	376	23	substantial	substantial	ADJ
ftr-473	376	24	percentage	percentage	NOUN
ftr-473	376	25	of	of	ADP
ftr-473	376	26	the	the	DET
ftr-473	376	27	non	non	ADJ
ftr-473	376	28	-	-	ADJ
ftr-473	376	29	highly	highly	ADV
ftr-473	376	30	compensated	compensated	ADJ
ftr-473	376	31	portion	portion	NOUN
ftr-473	376	32	of	of	ADP
ftr-473	376	33	the	the	DET
ftr-473	376	34	employer	employer	NOUN
ftr-473	376	35	's	's	PART
ftr-473	376	36	workforce	workforce	NOUN
ftr-473	376	37	,	,	PUNCT
ftr-473	376	38	and	and	CCONJ
ftr-473	376	39	§	§	PROPN
ftr-473	376	40	401(a)(4	401(a)(4	NOUN
ftr-473	376	41	)	)	PUNCT
ftr-473	376	42	requires	require	VERB
ftr-473	376	43	that	that	SCONJ
ftr-473	376	44	the	the	DET
ftr-473	376	45	benefits	benefit	NOUN
ftr-473	376	46	provided	provide	VERB
ftr-473	376	47	to	to	ADP
ftr-473	376	48	rank	rank	NOUN
ftr-473	376	49	-	-	PUNCT
ftr-473	376	50	and	and	CCONJ
ftr-473	376	51	-	-	PUNCT
ftr-473	376	52	file	file	NOUN
ftr-473	376	53	employees	employee	NOUN
ftr-473	376	54	be	be	VERB
ftr-473	376	55	comparable	comparable	ADJ
ftr-473	376	56	to	to	ADP
ftr-473	376	57	those	those	PRON
ftr-473	376	58	provided	provide	VERB
ftr-473	376	59	to	to	ADP
ftr-473	376	60	highly	highly	ADV
ftr-473	376	61	compensated	compensate	VERB
ftr-473	376	62	employees	employee	NOUN
ftr-473	376	63	.	.	PUNCT
ftr-473	377	1	see	see	VERB
ftr-473	377	2	generally	generally	ADV
ftr-473	377	3	michael	michael	PROPN
ftr-473	377	4	j.	j.	PROPN
ftr-473	377	5	graetz	graetz	PROPN
ftr-473	377	6	,	,	PUNCT
ftr-473	377	7	the	the	DET
ftr-473	377	8	troubled	troubled	ADJ
ftr-473	377	9	marriage	marriage	NOUN
ftr-473	377	10	of	of	ADP
ftr-473	377	11	retirement	retirement	NOUN
ftr-473	377	12	security	security	NOUN
ftr-473	377	13	and	and	CCONJ
ftr-473	377	14	tax	tax	NOUN
ftr-473	377	15	policies	policy	NOUN
ftr-473	377	16	,	,	PUNCT
ftr-473	377	17	135	135	NUM
ftr-473	377	18	u.	u.	PROPN
ftr-473	377	19	pa	pa	PROPN
ftr-473	377	20	.	.	PUNCT
ftr-473	377	21	l.	l.	PROPN
ftr-473	377	22	rev	rev	PROPN
ftr-473	377	23	.	.	PROPN
ftr-473	377	24	851	851	NUM
ftr-473	377	25	(	(	PUNCT
ftr-473	377	26	1987	1987	NUM
ftr-473	377	27	)	)	PUNCT
ftr-473	377	28	;	;	PUNCT
ftr-473	377	29	bruce	bruce	PROPN
ftr-473	377	30	wolk	wolk	NOUN
ftr-473	377	31	,	,	PUNCT
ftr-473	377	32	discrimination	discrimination	NOUN
ftr-473	377	33	rules	rule	NOUN
ftr-473	377	34	for	for	ADP
ftr-473	377	35	qualified	qualified	ADJ
ftr-473	377	36	retirement	retirement	NOUN
ftr-473	377	37	plans	plan	NOUN
ftr-473	377	38	:	:	PUNCT
ftr-473	377	39	good	good	ADJ
ftr-473	377	40	intentions	intention	NOUN
ftr-473	377	41	confront	confront	VERB
ftr-473	377	42	economic	economic	ADJ
ftr-473	377	43	reality	reality	NOUN
ftr-473	377	44	.	.	PUNCT
ftr-473	378	1	70	70	NUM
ftr-473	378	2	va	va	X
ftr-473	378	3	.	.	PUNCT
ftr-473	378	4	l.	l.	PROPN
ftr-473	378	5	rev	rev	PROPN
ftr-473	378	6	.	.	PROPN
ftr-473	379	1	419	419	NUM
ftr-473	379	2	(	(	PUNCT
ftr-473	379	3	1984	1984	NUM
ftr-473	379	4	)	)	PUNCT
ftr-473	379	5	.	.	PUNCT
ftr-473	380	1	both	both	DET
ftr-473	380	2	professors	professor	NOUN
ftr-473	380	3	graetz	graetz	NOUN
ftr-473	380	4	and	and	CCONJ
ftr-473	380	5	wolk	wolk	NOUN
ftr-473	380	6	question	question	VERB
ftr-473	380	7	the	the	DET
ftr-473	380	8	effectiveness	effectiveness	NOUN
ftr-473	380	9	of	of	ADP
ftr-473	380	10	the	the	DET
ftr-473	380	11	qualified	qualified	ADJ
ftr-473	380	12	plan	plan	NOUN
ftr-473	380	13	rules	rule	NOUN
ftr-473	380	14	in	in	ADP
ftr-473	380	15	directing	direct	VERB
ftr-473	380	16	benefits	benefit	NOUN
ftr-473	380	17	to	to	ADP
ftr-473	380	18	rank	rank	NOUN
ftr-473	380	19	-	-	PUNCT
ftr-473	380	20	and	and	CCONJ
ftr-473	380	21	-	-	PUNCT
ftr-473	380	22	file	file	NOUN
ftr-473	380	23	employees	employee	NOUN
ftr-473	380	24	.	.	PUNCT
ftr-473	381	1	taking	take	VERB
ftr-473	381	2	a	a	DET
ftr-473	381	3	more	more	ADV
ftr-473	381	4	extreme	extreme	ADJ
ftr-473	381	5	view	view	NOUN
ftr-473	381	6	,	,	PUNCT
ftr-473	381	7	professor	professor	PROPN
ftr-473	381	8	joseph	joseph	PROPN
ftr-473	381	9	bankman	bankman	PROPN
ftr-473	381	10	argues	argue	VERB
ftr-473	381	11	that	that	SCONJ
ftr-473	381	12	the	the	DET
ftr-473	381	13	nondiscrimination	nondiscrimination	NOUN
ftr-473	381	14	mechanism	mechanism	NOUN
ftr-473	381	15	may	may	AUX
ftr-473	381	16	harm	harm	VERB
ftr-473	381	17	the	the	DET
ftr-473	381	18	welfare	welfare	NOUN
ftr-473	381	19	of	of	ADP
ftr-473	381	20	rank	rank	NOUN
ftr-473	381	21	-	-	PUNCT
ftr-473	381	22	and	and	CCONJ
ftr-473	381	23	-	-	PUNCT
ftr-473	381	24	file	file	NOUN
ftr-473	381	25	employees	employee	NOUN
ftr-473	381	26	.	.	PUNCT
ftr-473	382	1	joseph	joseph	PROPN
ftr-473	382	2	bankman	bankman	PROPN
ftr-473	382	3	,	,	PUNCT
ftr-473	382	4	tax	tax	NOUN
ftr-473	382	5	policy	policy	NOUN
ftr-473	382	6	and	and	CCONJ
ftr-473	382	7	retirement	retirement	NOUN
ftr-473	382	8	income	income	NOUN
ftr-473	382	9	:	:	PUNCT
ftr-473	382	10	are	be	AUX
ftr-473	382	11	pension	pension	NOUN
ftr-473	382	12	plan	plan	NOUN
ftr-473	382	13	anti	anti	ADJ
ftr-473	382	14	-	-	ADJ
ftr-473	382	15	discrimination	discrimination	ADJ
ftr-473	382	16	provisions	provision	NOUN
ftr-473	382	17	desirable	desirable	ADJ
ftr-473	382	18	?	?	PUNCT
ftr-473	382	19	,	,	PUNCT
ftr-473	382	20	55	55	NUM
ftr-473	382	21	u.	u.	NOUN
ftr-473	382	22	chi	chi	PROPN
ftr-473	382	23	.	.	PUNCT
ftr-473	383	1	l.	l.	PROPN
ftr-473	383	2	rev	rev	PROPN
ftr-473	383	3	.	.	PROPN
ftr-473	383	4	790	790	NUM
ftr-473	383	5	,	,	PUNCT
ftr-473	383	6	805	805	NUM
ftr-473	383	7	-	-	SYM
ftr-473	383	8	14	14	NUM
ftr-473	383	9	(	(	PUNCT
ftr-473	383	10	1988	1988	NUM
ftr-473	383	11	)	)	PUNCT
ftr-473	383	12	.	.	PUNCT
ftr-473	384	1	19941	19941	NUM
ftr-473	384	2	florida	florida	PROPN
ftr-473	384	3	tax	tax	PROPN
ftr-473	384	4	review	review	PROPN
ftr-473	384	5	iii	iii	PROPN
ftr-473	384	6	.	.	PUNCT
ftr-473	385	1	the	the	DET
ftr-473	385	2	purpose	purpose	NOUN
ftr-473	385	3	of	of	ADP
ftr-473	385	4	section	section	NOUN
ftr-473	385	5	415	415	NUM
ftr-473	385	6	and	and	CCONJ
ftr-473	385	7	the	the	DET
ftr-473	385	8	arguments	argument	NOUN
ftr-473	385	9	for	for	ADP
ftr-473	385	10	its	its	PRON
ftr-473	385	11	elimination	elimination	NOUN
ftr-473	385	12	a.	a.	NOUN
ftr-473	385	13	purpose	purpose	NOUN
ftr-473	385	14	of	of	ADP
ftr-473	385	15	section	section	NOUN
ftr-473	385	16	415	415	NUM
ftr-473	385	17	prior	prior	ADV
ftr-473	385	18	to	to	ADP
ftr-473	385	19	the	the	DET
ftr-473	385	20	enactment	enactment	NOUN
ftr-473	385	21	of	of	ADP
ftr-473	385	22	erisa	erisa	NOUN
ftr-473	385	23	,	,	PUNCT
ftr-473	385	24	the	the	DET
ftr-473	385	25	code	code	NOUN
ftr-473	385	26	placed	place	VERB
ftr-473	385	27	no	no	DET
ftr-473	385	28	direct	direct	ADJ
ftr-473	385	29	limitations	limitation	NOUN
ftr-473	385	30	on	on	ADP
ftr-473	385	31	contributions	contribution	NOUN
ftr-473	385	32	or	or	CCONJ
ftr-473	385	33	benefits	benefit	NOUN
ftr-473	385	34	for	for	ADP
ftr-473	385	35	individual	individual	ADJ
ftr-473	385	36	employees	employee	NOUN
ftr-473	385	37	.	.	PUNCT
ftr-473	386	1	48	48	NUM
ftr-473	387	1	it	it	PRON
ftr-473	387	2	was	be	AUX
ftr-473	387	3	thus	thus	ADV
ftr-473	387	4	possible	possible	ADJ
ftr-473	387	5	for	for	SCONJ
ftr-473	387	6	an	an	DET
ftr-473	387	7	employer	employer	NOUN
ftr-473	387	8	to	to	PART
ftr-473	387	9	make	make	VERB
ftr-473	387	10	exceedingly	exceedingly	ADV
ftr-473	387	11	large	large	ADJ
ftr-473	387	12	contributions	contribution	NOUN
ftr-473	387	13	or	or	CCONJ
ftr-473	387	14	to	to	PART
ftr-473	387	15	fund	fund	VERB
ftr-473	387	16	exceedingly	exceedingly	ADV
ftr-473	387	17	large	large	ADJ
ftr-473	387	18	benefits	benefit	NOUN
ftr-473	387	19	for	for	ADP
ftr-473	387	20	an	an	DET
ftr-473	387	21	employee	employee	NOUN
ftr-473	387	22	.	.	PUNCT
ftr-473	388	1	congress	congress	PROPN
ftr-473	388	2	,	,	PUNCT
ftr-473	388	3	in	in	ADP
ftr-473	388	4	enacting	enact	VERB
ftr-473	388	5	erisa	erisa	NOUN
ftr-473	388	6	,	,	PUNCT
ftr-473	388	7	believed	believe	VERB
ftr-473	388	8	that	that	SCONJ
ftr-473	388	9	the	the	DET
ftr-473	388	10	law	law	NOUN
ftr-473	388	11	's	's	PART
ftr-473	388	12	failure	failure	NOUN
ftr-473	388	13	to	to	PART
ftr-473	388	14	place	place	VERB
ftr-473	388	15	limits	limit	NOUN
ftr-473	388	16	on	on	ADP
ftr-473	388	17	contributions	contribution	NOUN
ftr-473	388	18	and	and	CCONJ
ftr-473	388	19	benefits	benefit	NOUN
ftr-473	388	20	represented	represent	VERB
ftr-473	388	21	a	a	DET
ftr-473	388	22	shortcoming.49	shortcoming.49	PROPN
ftr-473	388	23	senator	senator	PROPN
ftr-473	388	24	long	long	ADV
ftr-473	388	25	expressed	express	VERB
ftr-473	388	26	this	this	DET
ftr-473	388	27	view	view	NOUN
ftr-473	388	28	in	in	ADP
ftr-473	388	29	comments	comment	NOUN
ftr-473	388	30	before	before	ADP
ftr-473	388	31	the	the	DET
ftr-473	388	32	senate	senate	PROPN
ftr-473	388	33	:	:	PUNCT
ftr-473	389	1	[	[	X
ftr-473	389	2	section	section	NOUN
ftr-473	389	3	415	415	NUM
ftr-473	389	4	]	]	PUNCT
ftr-473	389	5	makes	make	VERB
ftr-473	389	6	the	the	DET
ftr-473	389	7	tax	tax	NOUN
ftr-473	389	8	laws	law	NOUN
ftr-473	389	9	regarding	regard	VERB
ftr-473	389	10	pension	pension	NOUN
ftr-473	389	11	plans	plan	NOUN
ftr-473	389	12	fairer	fair	ADJ
ftr-473	389	13	by	by	ADP
ftr-473	389	14	limiting	limit	VERB
ftr-473	389	15	the	the	DET
ftr-473	389	16	amount	amount	NOUN
ftr-473	389	17	of	of	ADP
ftr-473	389	18	the	the	DET
ftr-473	389	19	contributions	contribution	NOUN
ftr-473	389	20	or	or	CCONJ
ftr-473	389	21	benefits	benefit	NOUN
ftr-473	389	22	that	that	PRON
ftr-473	389	23	can	can	AUX
ftr-473	389	24	be	be	AUX
ftr-473	389	25	provided	provide	VERB
ftr-473	389	26	to	to	ADP
ftr-473	389	27	any	any	DET
ftr-473	389	28	individual	individual	NOUN
ftr-473	389	29	under	under	ADP
ftr-473	389	30	such	such	DET
ftr-473	389	31	a	a	DET
ftr-473	389	32	plan	plan	NOUN
ftr-473	389	33	.	.	PUNCT
ftr-473	390	1	the	the	DET
ftr-473	390	2	fact	fact	NOUN
ftr-473	390	3	that	that	SCONJ
ftr-473	390	4	present	present	ADJ
ftr-473	390	5	law	law	NOUN
ftr-473	390	6	does	do	AUX
ftr-473	390	7	not	not	PART
ftr-473	390	8	provide	provide	VERB
ftr-473	390	9	such	such	ADJ
ftr-473	390	10	specific	specific	ADJ
ftr-473	390	11	limitations	limitation	NOUN
ftr-473	390	12	has	have	AUX
ftr-473	390	13	made	make	VERB
ftr-473	390	14	it	it	PRON
ftr-473	390	15	possible	possible	ADJ
ftr-473	390	16	for	for	SCONJ
ftr-473	390	17	extremely	extremely	ADV
ftr-473	390	18	large	large	ADJ
ftr-473	390	19	contributions	contribution	NOUN
ftr-473	390	20	and	and	CCONJ
ftr-473	390	21	benefits	benefit	NOUN
ftr-473	390	22	to	to	PART
ftr-473	390	23	be	be	AUX
ftr-473	390	24	made	make	VERB
ftr-473	390	25	under	under	ADP
ftr-473	390	26	qualified	qualified	ADJ
ftr-473	390	27	plans	plan	NOUN
ftr-473	390	28	for	for	ADP
ftr-473	390	29	some	some	DET
ftr-473	390	30	highly	highly	ADV
ftr-473	390	31	paid	pay	VERB
ftr-473	390	32	individuals	individual	NOUN
ftr-473	390	33	.	.	PUNCT
ftr-473	391	1	while	while	SCONJ
ftr-473	391	2	there	there	PRON
ftr-473	391	3	is	be	VERB
ftr-473	391	4	,	,	PUNCT
ftr-473	391	5	of	of	ADP
ftr-473	391	6	course	course	NOUN
ftr-473	391	7	,	,	PUNCT
ftr-473	391	8	no	no	DET
ftr-473	391	9	objection	objection	NOUN
ftr-473	391	10	to	to	ADP
ftr-473	391	11	large	large	ADJ
ftr-473	391	12	retirement	retirement	NOUN
ftr-473	391	13	benefits	benefit	NOUN
ftr-473	391	14	in	in	ADP
ftr-473	391	15	themselves	themselves	PRON
ftr-473	391	16	,	,	PUNCT
ftr-473	391	17	it	it	PRON
ftr-473	391	18	is	be	AUX
ftr-473	391	19	not	not	PART
ftr-473	391	20	appropriate	appropriate	ADJ
ftr-473	391	21	to	to	PART
ftr-473	391	22	finance	finance	VERB
ftr-473	391	23	extremely	extremely	ADV
ftr-473	391	24	large	large	ADJ
ftr-473	391	25	benefits	benefit	NOUN
ftr-473	391	26	in	in	ADP
ftr-473	391	27	part	part	NOUN
ftr-473	391	28	at	at	ADP
ftr-473	391	29	public	public	ADJ
ftr-473	391	30	expense	expense	NOUN
ftr-473	391	31	through	through	ADP
ftr-473	391	32	the	the	DET
ftr-473	391	33	use	use	NOUN
ftr-473	391	34	of	of	ADP
ftr-473	391	35	special	special	ADJ
ftr-473	391	36	tax	tax	NOUN
ftr-473	391	37	treatment.50	treatment.50	PROPN
ftr-473	391	38	the	the	DET
ftr-473	391	39	purpose	purpose	NOUN
ftr-473	391	40	of	of	ADP
ftr-473	391	41	section	section	NOUN
ftr-473	391	42	415	415	NUM
ftr-473	391	43	can	can	AUX
ftr-473	391	44	be	be	AUX
ftr-473	391	45	understood	understand	VERB
ftr-473	391	46	as	as	ADP
ftr-473	391	47	limiting	limit	VERB
ftr-473	391	48	contributions	contribution	NOUN
ftr-473	391	49	and	and	CCONJ
ftr-473	391	50	benefits	benefit	NOUN
ftr-473	391	51	under	under	ADP
ftr-473	391	52	qualified	qualified	ADJ
ftr-473	391	53	plans	plan	NOUN
ftr-473	391	54	to	to	ADP
ftr-473	391	55	levels	level	NOUN
ftr-473	391	56	that	that	PRON
ftr-473	391	57	are	be	AUX
ftr-473	391	58	proportionate	proportionate	ADJ
ftr-473	391	59	"	"	PUNCT
ftr-473	391	60	to	to	ADP
ftr-473	391	61	the	the	DET
ftr-473	391	62	reasonable	reasonable	ADJ
ftr-473	391	63	needs	need	NOUN
ftr-473	391	64	of	of	ADP
ftr-473	391	65	individuals	individual	NOUN
ftr-473	391	66	for	for	ADP
ftr-473	391	67	a	a	DET
ftr-473	391	68	dignified	dignified	ADJ
ftr-473	391	69	level	level	NOUN
ftr-473	391	70	of	of	ADP
ftr-473	391	71	retirement	retirement	NOUN
ftr-473	391	72	income	income	NOUN
ftr-473	391	73	.	.	PUNCT
ftr-473	392	1	"	"	PUNCT
ftr-473	392	2	'	'	PUNCT
ftr-473	392	3	benefits	benefit	NOUN
ftr-473	392	4	and	and	CCONJ
ftr-473	392	5	contributions	contribution	NOUN
ftr-473	392	6	in	in	ADP
ftr-473	392	7	excess	excess	NOUN
ftr-473	392	8	of	of	ADP
ftr-473	392	9	these	these	DET
ftr-473	392	10	levels	level	NOUN
ftr-473	392	11	are	be	AUX
ftr-473	392	12	not	not	PART
ftr-473	392	13	eligible	eligible	ADJ
ftr-473	392	14	for	for	SCONJ
ftr-473	392	15	the	the	DET
ftr-473	392	16	tax	tax	NOUN
ftr-473	392	17	deferral	deferral	NOUN
ftr-473	392	18	available	available	ADJ
ftr-473	392	19	under	under	ADP
ftr-473	392	20	a	a	DET
ftr-473	392	21	qualified	qualified	ADJ
ftr-473	392	22	plan	plan	NOUN
ftr-473	392	23	.	.	PUNCT
ftr-473	393	1	one	one	PRON
ftr-473	393	2	can	can	AUX
ftr-473	393	3	argue	argue	VERB
ftr-473	393	4	about	about	ADP
ftr-473	393	5	how	how	SCONJ
ftr-473	393	6	well	well	ADV
ftr-473	393	7	section	section	NOUN
ftr-473	393	8	415	415	NUM
ftr-473	393	9	actually	actually	ADV
ftr-473	393	10	effects	effect	VERB
ftr-473	393	11	this	this	DET
ftr-473	393	12	purpose	purpose	NOUN
ftr-473	393	13	.	.	PUNCT
ftr-473	394	1	first	first	ADV
ftr-473	394	2	,	,	PUNCT
ftr-473	394	3	the	the	DET
ftr-473	394	4	limits	limit	NOUN
ftr-473	394	5	under	under	ADP
ftr-473	394	6	section	section	NOUN
ftr-473	394	7	415	415	NUM
ftr-473	394	8	are	be	AUX
ftr-473	394	9	generous	generous	ADJ
ftr-473	394	10	,	,	PUNCT
ftr-473	394	11	perhaps	perhaps	ADV
ftr-473	394	12	to	to	ADP
ftr-473	394	13	a	a	DET
ftr-473	394	14	fault	fault	NOUN
ftr-473	394	15	.	.	PUNCT
ftr-473	395	1	take	take	VERB
ftr-473	395	2	the	the	DET
ftr-473	395	3	case	case	NOUN
ftr-473	395	4	of	of	ADP
ftr-473	395	5	a	a	DET
ftr-473	395	6	twenty	twenty	NUM
ftr-473	395	7	-	-	PUNCT
ftr-473	395	8	year	year	NOUN
ftr-473	395	9	-	-	PUNCT
ftr-473	395	10	old	old	ADJ
ftr-473	395	11	who	who	PRON
ftr-473	395	12	receives	receive	VERB
ftr-473	395	13	the	the	DET
ftr-473	395	14	maximum	maximum	ADJ
ftr-473	395	15	contributions	contribution	NOUN
ftr-473	395	16	to	to	ADP
ftr-473	395	17	a	a	DET
ftr-473	395	18	defined	define	VERB
ftr-473	395	19	contribution	contribution	NOUN
ftr-473	395	20	plan	plan	NOUN
ftr-473	395	21	for	for	ADP
ftr-473	395	22	forty	forty	NUM
ftr-473	395	23	-	-	PUNCT
ftr-473	395	24	five	five	NUM
ftr-473	395	25	years	year	NOUN
ftr-473	395	26	.	.	PUNCT
ftr-473	396	1	if	if	SCONJ
ftr-473	396	2	we	we	PRON
ftr-473	396	3	assume	assume	VERB
ftr-473	396	4	no	no	DET
ftr-473	396	5	inflation	inflation	NOUN
ftr-473	396	6	48	48	NUM
ftr-473	396	7	.	.	PUNCT
ftr-473	397	1	see	see	VERB
ftr-473	397	2	tax	tax	NOUN
ftr-473	397	3	-	-	PUNCT
ftr-473	397	4	qualified	qualified	ADJ
ftr-473	397	5	retirement	retirement	NOUN
ftr-473	397	6	plans	plan	NOUN
ftr-473	397	7	after	after	ADP
ftr-473	397	8	tefra	tefra	PROPN
ftr-473	397	9	,	,	PUNCT
ftr-473	397	10	supra	supra	PROPN
ftr-473	397	11	note	note	NOUN
ftr-473	397	12	3	3	NUM
ftr-473	397	13	,	,	PUNCT
ftr-473	397	14	§	§	PROPN
ftr-473	397	15	37.02	37.02	NUM
ftr-473	397	16	.	.	PUNCT
ftr-473	398	1	the	the	DET
ftr-473	398	2	pre	pre	ADJ
ftr-473	398	3	-	-	ADJ
ftr-473	398	4	erisa	erisa	ADJ
ftr-473	398	5	internal	internal	ADJ
ftr-473	398	6	revenue	revenue	NOUN
ftr-473	398	7	code	code	NOUN
ftr-473	398	8	,	,	PUNCT
ftr-473	398	9	however	however	ADV
ftr-473	398	10	,	,	PUNCT
ftr-473	398	11	did	do	AUX
ftr-473	398	12	include	include	VERB
ftr-473	398	13	rules	rule	NOUN
ftr-473	398	14	prohibiting	prohibit	VERB
ftr-473	398	15	discrimination	discrimination	NOUN
ftr-473	398	16	in	in	ADP
ftr-473	398	17	favor	favor	NOUN
ftr-473	398	18	of	of	ADP
ftr-473	398	19	shareholders	shareholder	NOUN
ftr-473	398	20	,	,	PUNCT
ftr-473	398	21	officers	officer	NOUN
ftr-473	398	22	,	,	PUNCT
ftr-473	398	23	and	and	CCONJ
ftr-473	398	24	other	other	ADJ
ftr-473	398	25	highly	highly	ADV
ftr-473	398	26	compensated	compensated	ADJ
ftr-473	398	27	employees	employee	NOUN
ftr-473	398	28	.	.	PUNCT
ftr-473	399	1	see	see	VERB
ftr-473	399	2	irc	irc	PROPN
ftr-473	399	3	§	§	PROPN
ftr-473	399	4	401	401	NUM
ftr-473	399	5	(	(	PUNCT
ftr-473	399	6	a)(4	a)(4	NUM
ftr-473	399	7	)	)	PUNCT
ftr-473	399	8	(	(	PUNCT
ftr-473	399	9	1973	1973	NUM
ftr-473	399	10	)	)	PUNCT
ftr-473	399	11	.	.	PUNCT
ftr-473	400	1	in	in	ADP
ftr-473	400	2	addition	addition	NOUN
ftr-473	400	3	,	,	PUNCT
ftr-473	400	4	§	§	PROPN
ftr-473	400	5	162(a	162(a	NOUN
ftr-473	400	6	)	)	PUNCT
ftr-473	400	7	requires	require	VERB
ftr-473	400	8	that	that	SCONJ
ftr-473	400	9	compensation	compensation	NOUN
ftr-473	400	10	be	be	AUX
ftr-473	400	11	reasonable	reasonable	ADJ
ftr-473	400	12	.	.	PUNCT
ftr-473	401	1	irc	irc	PROPN
ftr-473	401	2	§	§	PROPN
ftr-473	401	3	162(a)(1	162(a)(1	NUM
ftr-473	401	4	)	)	PUNCT
ftr-473	401	5	.	.	PUNCT
ftr-473	402	1	this	this	PRON
ftr-473	402	2	placed	place	VERB
ftr-473	402	3	an	an	DET
ftr-473	402	4	indirect	indirect	ADJ
ftr-473	402	5	limit	limit	NOUN
ftr-473	402	6	on	on	ADP
ftr-473	402	7	deferred	deferred	ADJ
ftr-473	402	8	compensation	compensation	NOUN
ftr-473	402	9	.	.	PUNCT
ftr-473	403	1	49	49	NUM
ftr-473	403	2	.	.	PUNCT
ftr-473	404	1	see	see	VERB
ftr-473	404	2	tax	tax	NOUN
ftr-473	404	3	-	-	PUNCT
ftr-473	404	4	qualified	qualified	ADJ
ftr-473	404	5	retirement	retirement	NOUN
ftr-473	404	6	plans	plan	NOUN
ftr-473	404	7	after	after	ADP
ftr-473	404	8	tefra	tefra	PROPN
ftr-473	404	9	,	,	PUNCT
ftr-473	404	10	supra	supra	PROPN
ftr-473	404	11	note	note	NOUN
ftr-473	404	12	3	3	NUM
ftr-473	404	13	,	,	PUNCT
ftr-473	404	14	§	§	PROPN
ftr-473	404	15	37.01	37.01	NUM
ftr-473	404	16	.	.	PUNCT
ftr-473	405	1	50	50	NUM
ftr-473	405	2	.	.	X
ftr-473	405	3	120	120	NUM
ftr-473	405	4	cong	cong	NOUN
ftr-473	405	5	.	.	PUNCT
ftr-473	406	1	rec	rec	PROPN
ftr-473	406	2	.	.	PUNCT
ftr-473	407	1	s.	s.	PROPN
ftr-473	407	2	29,946	29,946	NUM
ftr-473	407	3	(	(	PUNCT
ftr-473	407	4	1974	1974	NUM
ftr-473	407	5	)	)	PUNCT
ftr-473	407	6	(	(	PUNCT
ftr-473	407	7	statement	statement	NOUN
ftr-473	407	8	of	of	ADP
ftr-473	407	9	sen	sen	PROPN
ftr-473	407	10	.	.	PROPN
ftr-473	407	11	long	long	PROPN
ftr-473	407	12	)	)	PUNCT
ftr-473	407	13	.	.	PUNCT
ftr-473	408	1	51	51	NUM
ftr-473	408	2	.	.	PUNCT
ftr-473	409	1	h.r	h.r	PROPN
ftr-473	409	2	.	.	PROPN
ftr-473	409	3	rep	rep	PROPN
ftr-473	409	4	.	.	PROPN
ftr-473	410	1	no	no	PROPN
ftr-473	410	2	.	.	NOUN
ftr-473	410	3	807	807	NUM
ftr-473	410	4	,	,	PUNCT
ftr-473	410	5	93d	93d	NUM
ftr-473	410	6	cong	cong	PROPN
ftr-473	410	7	.	.	PROPN
ftr-473	410	8	,	,	PUNCT
ftr-473	410	9	2d	2d	NUM
ftr-473	410	10	sess	sess	NOUN
ftr-473	410	11	.	.	PUNCT
ftr-473	411	1	112	112	NUM
ftr-473	411	2	(	(	PUNCT
ftr-473	411	3	1974	1974	NUM
ftr-473	411	4	)	)	PUNCT
ftr-473	411	5	,	,	PUNCT
ftr-473	411	6	reprinted	reprint	VERB
ftr-473	411	7	in	in	ADP
ftr-473	411	8	1974	1974	NUM
ftr-473	411	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-473	411	10	.	.	PUNCT
ftr-473	411	11	4670	4670	NUM
ftr-473	411	12	,	,	PUNCT
ftr-473	411	13	4777	4777	NUM
ftr-473	411	14	.	.	PUNCT
ftr-473	412	1	[	[	X
ftr-473	412	2	vol	vol	NOUN
ftr-473	412	3	.	.	NOUN
ftr-473	412	4	2:2	2:2	NUM
ftr-473	412	5	simplification	simplification	NOUN
ftr-473	412	6	and	and	CCONJ
ftr-473	412	7	irc	irc	ADP
ftr-473	412	8	§	§	PROPN
ftr-473	412	9	415	415	NUM
ftr-473	412	10	and	and	CCONJ
ftr-473	412	11	that	that	SCONJ
ftr-473	412	12	the	the	DET
ftr-473	412	13	plan	plan	NOUN
ftr-473	412	14	realizes	realize	VERB
ftr-473	412	15	an	an	DET
ftr-473	412	16	annual	annual	ADJ
ftr-473	412	17	rate	rate	NOUN
ftr-473	412	18	of	of	ADP
ftr-473	412	19	return	return	NOUN
ftr-473	412	20	of	of	ADP
ftr-473	412	21	4	4	NUM
ftr-473	412	22	%	%	NOUN
ftr-473	412	23	the	the	DET
ftr-473	412	24	employee	employee	NOUN
ftr-473	412	25	would	would	AUX
ftr-473	412	26	accumulate	accumulate	VERB
ftr-473	412	27	a	a	DET
ftr-473	412	28	defined	define	VERB
ftr-473	412	29	contribution	contribution	NOUN
ftr-473	412	30	account	account	NOUN
ftr-473	412	31	balance	balance	NOUN
ftr-473	412	32	of	of	ADP
ftr-473	412	33	approximately	approximately	ADV
ftr-473	412	34	$	$	SYM
ftr-473	412	35	3,630,000	3,630,000	NUM
ftr-473	412	36	by	by	ADP
ftr-473	412	37	the	the	DET
ftr-473	412	38	time	time	NOUN
ftr-473	412	39	the	the	DET
ftr-473	412	40	employee	employee	NOUN
ftr-473	412	41	reaches	reach	VERB
ftr-473	412	42	age	age	NOUN
ftr-473	412	43	sixty	sixty	NUM
ftr-473	412	44	-	-	PUNCT
ftr-473	412	45	five	five	NUM
ftr-473	412	46	.	.	NOUN
ftr-473	412	47	2	2	NUM
ftr-473	412	48	in	in	ADP
ftr-473	412	49	addition	addition	NOUN
ftr-473	412	50	,	,	PUNCT
ftr-473	412	51	the	the	DET
ftr-473	412	52	employer	employer	NOUN
ftr-473	412	53	could	could	AUX
ftr-473	412	54	fund	fund	VERB
ftr-473	412	55	25	25	NUM
ftr-473	412	56	%	%	NOUN
ftr-473	412	57	of	of	ADP
ftr-473	412	58	the	the	DET
ftr-473	412	59	maximum	maximum	ADJ
ftr-473	412	60	defined	define	VERB
ftr-473	412	61	benefit	benefit	NOUN
ftr-473	412	62	permitted	permit	VERB
ftr-473	412	63	under	under	ADP
ftr-473	412	64	section	section	NOUN
ftr-473	412	65	415(b).13	415(b).13	NUM
ftr-473	413	1	it	it	PRON
ftr-473	413	2	is	be	AUX
ftr-473	413	3	difficult	difficult	ADJ
ftr-473	413	4	to	to	PART
ftr-473	413	5	regard	regard	VERB
ftr-473	413	6	this	this	DET
ftr-473	413	7	level	level	NOUN
ftr-473	413	8	of	of	ADP
ftr-473	413	9	benefit	benefit	NOUN
ftr-473	413	10	as	as	ADP
ftr-473	413	11	no	no	PRON
ftr-473	413	12	more	more	ADJ
ftr-473	413	13	than	than	ADP
ftr-473	413	14	reasonable	reasonable	ADJ
ftr-473	413	15	.	.	PUNCT
ftr-473	414	1	a	a	DET
ftr-473	414	2	second	second	ADJ
ftr-473	414	3	problem	problem	NOUN
ftr-473	414	4	with	with	ADP
ftr-473	414	5	the	the	DET
ftr-473	414	6	limits	limit	NOUN
ftr-473	414	7	is	be	AUX
ftr-473	414	8	that	that	SCONJ
ftr-473	414	9	they	they	PRON
ftr-473	414	10	apply	apply	VERB
ftr-473	414	11	on	on	ADP
ftr-473	414	12	a	a	DET
ftr-473	414	13	per	per	ADP
ftr-473	414	14	-	-	PUNCT
ftr-473	414	15	employer	employer	NOUN
ftr-473	414	16	basis	basis	NOUN
ftr-473	414	17	.	.	PUNCT
ftr-473	415	1	thus	thus	ADV
ftr-473	415	2	,	,	PUNCT
ftr-473	415	3	an	an	DET
ftr-473	415	4	employee	employee	NOUN
ftr-473	415	5	who	who	PRON
ftr-473	415	6	works	work	VERB
ftr-473	415	7	for	for	ADP
ftr-473	415	8	more	more	ADJ
ftr-473	415	9	than	than	ADP
ftr-473	415	10	one	one	NUM
ftr-473	415	11	employer	employer	NOUN
ftr-473	415	12	theoretically	theoretically	ADV
ftr-473	415	13	can	can	AUX
ftr-473	415	14	accumulate	accumulate	VERB
ftr-473	415	15	greater	great	ADJ
ftr-473	415	16	benefits	benefit	NOUN
ftr-473	415	17	than	than	ADP
ftr-473	415	18	those	those	DET
ftr-473	415	19	just	just	ADV
ftr-473	415	20	described.-4	described.-4	NOUN
ftr-473	415	21	notwithstanding	notwithstanding	ADP
ftr-473	415	22	these	these	DET
ftr-473	415	23	criticisms	criticism	NOUN
ftr-473	415	24	,	,	PUNCT
ftr-473	415	25	section	section	NOUN
ftr-473	415	26	415	415	NUM
ftr-473	415	27	does	do	AUX
ftr-473	415	28	at	at	ADV
ftr-473	415	29	least	least	ADJ
ftr-473	415	30	put	put	VERB
ftr-473	415	31	an	an	DET
ftr-473	415	32	outer	outer	ADJ
ftr-473	415	33	limit	limit	NOUN
ftr-473	415	34	on	on	ADP
ftr-473	415	35	benefits	benefit	NOUN
ftr-473	415	36	and	and	CCONJ
ftr-473	415	37	contributions	contribution	NOUN
ftr-473	415	38	.	.	PUNCT
ftr-473	416	1	moreover	moreover	ADV
ftr-473	416	2	,	,	PUNCT
ftr-473	416	3	there	there	PRON
ftr-473	416	4	probably	probably	ADV
ftr-473	416	5	are	be	AUX
ftr-473	416	6	not	not	PART
ftr-473	416	7	very	very	ADV
ftr-473	416	8	many	many	ADJ
ftr-473	416	9	young	young	ADJ
ftr-473	416	10	people	people	NOUN
ftr-473	416	11	who	who	PRON
ftr-473	416	12	are	be	AUX
ftr-473	416	13	credited	credit	VERB
ftr-473	416	14	with	with	ADP
ftr-473	416	15	$	$	SYM
ftr-473	416	16	30,000	30,000	NUM
ftr-473	416	17	in	in	ADP
ftr-473	416	18	annual	annual	ADJ
ftr-473	416	19	additions	addition	NOUN
ftr-473	416	20	to	to	ADP
ftr-473	416	21	defined	define	VERB
ftr-473	416	22	contribution	contribution	NOUN
ftr-473	416	23	plans	plan	NOUN
ftr-473	416	24	or	or	CCONJ
ftr-473	416	25	employees	employee	NOUN
ftr-473	416	26	whose	whose	DET
ftr-473	416	27	changes	change	NOUN
ftr-473	416	28	of	of	ADP
ftr-473	416	29	employer	employer	NOUN
ftr-473	416	30	significantly	significantly	ADV
ftr-473	416	31	increase	increase	VERB
ftr-473	416	32	their	their	PRON
ftr-473	416	33	total	total	ADJ
ftr-473	416	34	benefits	benefit	NOUN
ftr-473	416	35	because	because	SCONJ
ftr-473	416	36	of	of	ADP
ftr-473	416	37	section	section	NOUN
ftr-473	416	38	415	415	NUM
ftr-473	416	39	's	's	PART
ftr-473	416	40	separate	separate	ADJ
ftr-473	416	41	applicability	applicability	NOUN
ftr-473	416	42	to	to	ADP
ftr-473	416	43	each	each	DET
ftr-473	416	44	employer	employer	NOUN
ftr-473	416	45	.	.	PUNCT
ftr-473	416	46	"	"	PUNCT
ftr-473	417	1	thus	thus	ADV
ftr-473	417	2	,	,	PUNCT
ftr-473	417	3	even	even	ADV
ftr-473	417	4	though	though	SCONJ
ftr-473	417	5	section	section	NOUN
ftr-473	417	6	415	415	NUM
ftr-473	417	7	does	do	AUX
ftr-473	417	8	not	not	PART
ftr-473	417	9	work	work	VERB
ftr-473	417	10	perfectly	perfectly	ADV
ftr-473	417	11	,	,	PUNCT
ftr-473	417	12	it	it	PRON
ftr-473	417	13	does	do	AUX
ftr-473	417	14	serve	serve	VERB
ftr-473	417	15	the	the	DET
ftr-473	417	16	purpose	purpose	NOUN
ftr-473	417	17	of	of	ADP
ftr-473	417	18	placing	place	VERB
ftr-473	417	19	at	at	ADP
ftr-473	417	20	least	least	ADJ
ftr-473	417	21	some	some	PRON
ftr-473	417	22	limits	limit	NOUN
ftr-473	417	23	on	on	ADP
ftr-473	417	24	the	the	DET
ftr-473	417	25	amount	amount	NOUN
ftr-473	417	26	of	of	ADP
ftr-473	417	27	tax	tax	NOUN
ftr-473	417	28	deferral	deferral	NOUN
ftr-473	417	29	available	available	ADJ
ftr-473	417	30	to	to	ADP
ftr-473	417	31	participants	participant	NOUN
ftr-473	417	32	in	in	ADP
ftr-473	417	33	qualified	qualified	ADJ
ftr-473	417	34	plans	plan	NOUN
ftr-473	417	35	.	.	PUNCT
ftr-473	418	1	in	in	ADP
ftr-473	418	2	so	so	ADV
ftr-473	418	3	doing	do	VERB
ftr-473	418	4	,	,	PUNCT
ftr-473	418	5	section	section	NOUN
ftr-473	418	6	415	415	NUM
ftr-473	418	7	controls	control	VERB
ftr-473	418	8	the	the	DET
ftr-473	418	9	tax	tax	NOUN
ftr-473	418	10	expenditures	expenditure	NOUN
ftr-473	418	11	for	for	ADP
ftr-473	418	12	qualified	qualified	ADJ
ftr-473	418	13	plans	plan	NOUN
ftr-473	418	14	.	.	PUNCT
ftr-473	419	1	b.	b.	VERB
ftr-473	419	2	the	the	DET
ftr-473	419	3	argument	argument	NOUN
ftr-473	419	4	for	for	ADP
ftr-473	419	5	eliminating	eliminate	VERB
ftr-473	419	6	section	section	NOUN
ftr-473	419	7	415	415	NUM
ftr-473	419	8	those	those	PRON
ftr-473	419	9	who	who	PRON
ftr-473	419	10	argue	argue	VERB
ftr-473	419	11	that	that	SCONJ
ftr-473	419	12	we	we	PRON
ftr-473	419	13	should	should	AUX
ftr-473	419	14	repeal	repeal	VERB
ftr-473	419	15	section	section	NOUN
ftr-473	419	16	415	415	NUM
ftr-473	419	17	generally	generally	ADV
ftr-473	419	18	do	do	AUX
ftr-473	419	19	not	not	PART
ftr-473	419	20	take	take	VERB
ftr-473	419	21	issue	issue	NOUN
ftr-473	419	22	with	with	ADP
ftr-473	419	23	its	its	PRON
ftr-473	419	24	basic	basic	ADJ
ftr-473	419	25	policy	policy	NOUN
ftr-473	419	26	goals.5	goals.5	PROPN
ftr-473	419	27	6	6	NUM
ftr-473	419	28	rather	rather	ADV
ftr-473	419	29	,	,	PUNCT
ftr-473	419	30	their	their	PRON
ftr-473	419	31	argument	argument	NOUN
ftr-473	419	32	is	be	AUX
ftr-473	419	33	that	that	SCONJ
ftr-473	419	34	section	section	NOUN
ftr-473	419	35	415	415	NUM
ftr-473	419	36	's	's	PART
ftr-473	419	37	contribution	contribution	NOUN
ftr-473	419	38	to	to	ADP
ftr-473	419	39	these	these	DET
ftr-473	419	40	goals	goal	NOUN
ftr-473	419	41	does	do	AUX
ftr-473	419	42	not	not	PART
ftr-473	419	43	justify	justify	VERB
ftr-473	419	44	the	the	DET
ftr-473	419	45	costs	cost	NOUN
ftr-473	419	46	imposed	impose	VERB
ftr-473	419	47	by	by	ADP
ftr-473	419	48	its	its	PRON
ftr-473	419	49	intractable	intractable	ADJ
ftr-473	419	50	complexity	complexity	NOUN
ftr-473	419	51	.	.	PUNCT
ftr-473	419	52	'	'	PUNCT
ftr-473	420	1	in	in	ADP
ftr-473	420	2	the	the	DET
ftr-473	420	3	next	next	ADJ
ftr-473	420	4	part	part	NOUN
ftr-473	420	5	of	of	ADP
ftr-473	420	6	this	this	DET
ftr-473	420	7	article	article	NOUN
ftr-473	420	8	,	,	PUNCT
ftr-473	420	9	however	however	ADV
ftr-473	420	10	,	,	PUNCT
ftr-473	420	11	it	it	PRON
ftr-473	420	12	will	will	AUX
ftr-473	420	13	be	be	AUX
ftr-473	420	14	shown	show	VERB
ftr-473	420	15	that	that	SCONJ
ftr-473	420	16	section	section	NOUN
ftr-473	420	17	415	415	NUM
ftr-473	420	18	is	be	AUX
ftr-473	420	19	less	less	ADV
ftr-473	420	20	impervious	impervious	ADJ
ftr-473	420	21	to	to	ADP
ftr-473	420	22	simplification	simplification	NOUN
ftr-473	420	23	efforts	effort	NOUN
ftr-473	420	24	than	than	SCONJ
ftr-473	420	25	generally	generally	ADV
ftr-473	420	26	has	have	AUX
ftr-473	420	27	been	be	AUX
ftr-473	420	28	acknowledged	acknowledge	VERB
ftr-473	420	29	.	.	PUNCT
ftr-473	421	1	the	the	DET
ftr-473	421	2	argument	argument	NOUN
ftr-473	421	3	that	that	PRON
ftr-473	421	4	section	section	NOUN
ftr-473	421	5	415	415	NUM
ftr-473	421	6	should	should	AUX
ftr-473	421	7	be	be	AUX
ftr-473	421	8	52	52	NUM
ftr-473	421	9	.	.	PUNCT
ftr-473	422	1	as	as	SCONJ
ftr-473	422	2	noted	note	VERB
ftr-473	422	3	in	in	ADP
ftr-473	422	4	the	the	DET
ftr-473	422	5	text	text	NOUN
ftr-473	422	6	,	,	PUNCT
ftr-473	422	7	this	this	DET
ftr-473	422	8	benefit	benefit	NOUN
ftr-473	422	9	figure	figure	NOUN
ftr-473	422	10	assumes	assume	VERB
ftr-473	422	11	no	no	DET
ftr-473	422	12	inflation	inflation	NOUN
ftr-473	422	13	and	and	CCONJ
ftr-473	422	14	a	a	DET
ftr-473	422	15	true	true	ADJ
ftr-473	422	16	rate	rate	NOUN
ftr-473	422	17	of	of	ADP
ftr-473	422	18	return	return	NOUN
ftr-473	422	19	of	of	ADP
ftr-473	422	20	4	4	NUM
ftr-473	422	21	%	%	NOUN
ftr-473	422	22	.	.	PUNCT
ftr-473	423	1	assuming	assume	VERB
ftr-473	423	2	an	an	DET
ftr-473	423	3	annual	annual	ADJ
ftr-473	423	4	inflation	inflation	NOUN
ftr-473	423	5	rate	rate	NOUN
ftr-473	423	6	of	of	ADP
ftr-473	423	7	4	4	NUM
ftr-473	423	8	%	%	NOUN
ftr-473	423	9	(	(	PUNCT
ftr-473	423	10	which	which	PRON
ftr-473	423	11	would	would	AUX
ftr-473	423	12	increase	increase	VERB
ftr-473	423	13	the	the	DET
ftr-473	423	14	(	(	PUNCT
ftr-473	423	15	c	c	NOUN
ftr-473	423	16	)	)	PUNCT
ftr-473	423	17	limits	limit	NOUN
ftr-473	423	18	)	)	PUNCT
ftr-473	423	19	and	and	CCONJ
ftr-473	423	20	a	a	DET
ftr-473	423	21	rate	rate	NOUN
ftr-473	423	22	of	of	ADP
ftr-473	423	23	return	return	NOUN
ftr-473	423	24	on	on	ADP
ftr-473	423	25	investments	investment	NOUN
ftr-473	423	26	of	of	ADP
ftr-473	423	27	8	8	NUM
ftr-473	423	28	%	%	NOUN
ftr-473	423	29	,	,	PUNCT
ftr-473	423	30	the	the	DET
ftr-473	423	31	employee	employee	NOUN
ftr-473	423	32	will	will	AUX
ftr-473	423	33	accumulate	accumulate	VERB
ftr-473	423	34	an	an	DET
ftr-473	423	35	account	account	NOUN
ftr-473	423	36	balance	balance	NOUN
ftr-473	423	37	in	in	ADP
ftr-473	423	38	excess	excess	NOUN
ftr-473	423	39	of	of	ADP
ftr-473	423	40	$	$	SYM
ftr-473	423	41	19,500,000	19,500,000	NUM
ftr-473	423	42	by	by	ADP
ftr-473	423	43	the	the	DET
ftr-473	423	44	time	time	NOUN
ftr-473	423	45	the	the	DET
ftr-473	423	46	employee	employee	NOUN
ftr-473	423	47	attains	attain	VERB
ftr-473	423	48	age	age	NOUN
ftr-473	423	49	65	65	NUM
ftr-473	423	50	.	.	PUNCT
ftr-473	424	1	by	by	ADP
ftr-473	424	2	way	way	NOUN
ftr-473	424	3	of	of	ADP
ftr-473	424	4	contrast	contrast	NOUN
ftr-473	424	5	,	,	PUNCT
ftr-473	424	6	the	the	DET
ftr-473	424	7	present	present	ADJ
ftr-473	424	8	value	value	NOUN
ftr-473	424	9	of	of	ADP
ftr-473	424	10	a	a	DET
ftr-473	424	11	$	$	SYM
ftr-473	424	12	120,000	120,000	NUM
ftr-473	424	13	retirement	retirement	NOUN
ftr-473	424	14	annuity	annuity	NOUN
ftr-473	424	15	at	at	ADP
ftr-473	424	16	age	age	NOUN
ftr-473	424	17	65	65	NUM
ftr-473	424	18	is	be	AUX
ftr-473	424	19	approximately	approximately	ADV
ftr-473	424	20	$	$	SYM
ftr-473	424	21	1.6	1.6	NUM
ftr-473	424	22	million	million	NUM
ftr-473	424	23	.	.	PUNCT
ftr-473	425	1	assuming	assume	VERB
ftr-473	425	2	a	a	DET
ftr-473	425	3	4	4	NUM
ftr-473	425	4	%	%	NOUN
ftr-473	425	5	interest	interest	NOUN
ftr-473	425	6	rate	rate	NOUN
ftr-473	425	7	and	and	CCONJ
ftr-473	425	8	a	a	DET
ftr-473	425	9	20	20	NUM
ftr-473	425	10	-	-	PUNCT
ftr-473	425	11	year	year	NOUN
ftr-473	425	12	-	-	PUNCT
ftr-473	425	13	life	life	NOUN
ftr-473	425	14	expectancy	expectancy	NOUN
ftr-473	425	15	.	.	PUNCT
ftr-473	426	1	53	53	NUM
ftr-473	426	2	.	.	PUNCT
ftr-473	426	3	sponsors	sponsor	NOUN
ftr-473	426	4	of	of	ADP
ftr-473	426	5	certain	certain	ADJ
ftr-473	426	6	top	top	ADJ
ftr-473	426	7	-	-	PUNCT
ftr-473	426	8	heavy	heavy	ADJ
ftr-473	426	9	plans	plan	NOUN
ftr-473	426	10	,	,	PUNCT
ftr-473	426	11	however	however	ADV
ftr-473	426	12	,	,	PUNCT
ftr-473	426	13	would	would	AUX
ftr-473	426	14	not	not	PART
ftr-473	426	15	be	be	AUX
ftr-473	426	16	able	able	ADJ
ftr-473	426	17	to	to	PART
ftr-473	426	18	provide	provide	VERB
ftr-473	426	19	the	the	DET
ftr-473	426	20	defined	define	VERB
ftr-473	426	21	benefit	benefit	NOUN
ftr-473	426	22	.	.	PUNCT
ftr-473	427	1	see	see	VERB
ftr-473	427	2	supra	supra	PROPN
ftr-473	427	3	notes	note	VERB
ftr-473	427	4	22	22	NUM
ftr-473	427	5	-	-	SYM
ftr-473	427	6	24	24	NUM
ftr-473	427	7	and	and	CCONJ
ftr-473	427	8	accompanying	accompany	VERB
ftr-473	427	9	text	text	NOUN
ftr-473	427	10	.	.	PUNCT
ftr-473	428	1	54	54	NUM
ftr-473	428	2	.	.	PUNCT
ftr-473	429	1	see	see	VERB
ftr-473	429	2	bruce	bruce	PROPN
ftr-473	429	3	wolk	wolk	PROPN
ftr-473	429	4	,	,	PUNCT
ftr-473	429	5	the	the	DET
ftr-473	429	6	new	new	ADJ
ftr-473	429	7	excise	excise	NOUN
ftr-473	429	8	and	and	CCONJ
ftr-473	429	9	estate	estate	NOUN
ftr-473	429	10	taxes	taxis	NOUN
ftr-473	429	11	on	on	ADP
ftr-473	429	12	excess	excess	ADJ
ftr-473	429	13	retirement	retirement	NOUN
ftr-473	429	14	plan	plan	NOUN
ftr-473	429	15	distributions	distribution	NOUN
ftr-473	429	16	and	and	CCONJ
ftr-473	429	17	accumulations	accumulation	NOUN
ftr-473	429	18	,	,	PUNCT
ftr-473	429	19	39	39	NUM
ftr-473	429	20	u.	u.	PROPN
ftr-473	429	21	fla	fla	PROPN
ftr-473	429	22	.	.	PUNCT
ftr-473	430	1	l.	l.	PROPN
ftr-473	430	2	rev	rev	PROPN
ftr-473	430	3	.	.	PROPN
ftr-473	430	4	987	987	NUM
ftr-473	430	5	,	,	PUNCT
ftr-473	430	6	989	989	NUM
ftr-473	430	7	(	(	PUNCT
ftr-473	430	8	1987	1987	NUM
ftr-473	430	9	)	)	PUNCT
ftr-473	430	10	.	.	PUNCT
ftr-473	431	1	55	55	NUM
ftr-473	431	2	.	.	PUNCT
ftr-473	432	1	moreover	moreover	ADV
ftr-473	432	2	,	,	PUNCT
ftr-473	432	3	an	an	DET
ftr-473	432	4	employee	employee	NOUN
ftr-473	432	5	who	who	PRON
ftr-473	432	6	works	work	VERB
ftr-473	432	7	for	for	ADP
ftr-473	432	8	two	two	NUM
ftr-473	432	9	related	relate	VERB
ftr-473	432	10	employers	employer	NOUN
ftr-473	432	11	within	within	ADP
ftr-473	432	12	the	the	DET
ftr-473	432	13	meaning	meaning	NOUN
ftr-473	432	14	of	of	ADP
ftr-473	432	15	§	§	PROPN
ftr-473	432	16	§	§	PROPN
ftr-473	432	17	414(b	414(b	PROPN
ftr-473	432	18	)	)	PUNCT
ftr-473	432	19	,	,	PUNCT
ftr-473	432	20	(	(	PUNCT
ftr-473	432	21	c	c	NOUN
ftr-473	432	22	)	)	PUNCT
ftr-473	432	23	,	,	PUNCT
ftr-473	432	24	(	(	PUNCT
ftr-473	432	25	m	m	NOUN
ftr-473	432	26	)	)	PUNCT
ftr-473	432	27	,	,	PUNCT
ftr-473	432	28	(	(	PUNCT
ftr-473	432	29	n	n	CCONJ
ftr-473	432	30	)	)	PUNCT
ftr-473	432	31	,	,	PUNCT
ftr-473	432	32	or	or	CCONJ
ftr-473	432	33	(	(	PUNCT
ftr-473	432	34	o	o	NOUN
ftr-473	432	35	)	)	PUNCT
ftr-473	432	36	,	,	PUNCT
ftr-473	432	37	is	be	AUX
ftr-473	432	38	subject	subject	ADJ
ftr-473	432	39	to	to	ADP
ftr-473	432	40	a	a	DET
ftr-473	432	41	single	single	ADJ
ftr-473	432	42	,	,	PUNCT
ftr-473	432	43	aggregate	aggregate	ADJ
ftr-473	432	44	§	§	NOUN
ftr-473	432	45	415	415	NUM
ftr-473	432	46	limit	limit	NOUN
ftr-473	432	47	.	.	PUNCT
ftr-473	433	1	see	see	VERB
ftr-473	433	2	irc	irc	PROPN
ftr-473	433	3	§	§	PROPN
ftr-473	433	4	415(g	415(g	PROPN
ftr-473	433	5	)	)	PUNCT
ftr-473	433	6	.	.	PUNCT
ftr-473	434	1	56	56	NUM
ftr-473	434	2	.	.	PUNCT
ftr-473	435	1	none	none	NOUN
ftr-473	435	2	of	of	ADP
ftr-473	435	3	the	the	DET
ftr-473	435	4	sources	source	NOUN
ftr-473	435	5	cited	cite	VERB
ftr-473	435	6	supra	supra	PROPN
ftr-473	435	7	note	note	PROPN
ftr-473	435	8	5	5	NUM
ftr-473	435	9	argue	argue	VERB
ftr-473	435	10	against	against	ADP
ftr-473	435	11	the	the	DET
ftr-473	435	12	basic	basic	ADJ
ftr-473	435	13	policy	policy	NOUN
ftr-473	435	14	goal	goal	NOUN
ftr-473	435	15	of	of	ADP
ftr-473	435	16	placing	place	VERB
ftr-473	435	17	limits	limit	NOUN
ftr-473	435	18	on	on	ADP
ftr-473	435	19	the	the	DET
ftr-473	435	20	use	use	NOUN
ftr-473	435	21	of	of	ADP
ftr-473	435	22	tax	tax	NOUN
ftr-473	435	23	deferral	deferral	NOUN
ftr-473	435	24	provided	provide	VERB
ftr-473	435	25	by	by	ADP
ftr-473	435	26	qualified	qualified	ADJ
ftr-473	435	27	plans	plan	NOUN
ftr-473	435	28	.	.	PUNCT
ftr-473	436	1	57	57	NUM
ftr-473	436	2	.	.	PUNCT
ftr-473	437	1	see	see	VERB
ftr-473	437	2	sources	source	NOUN
ftr-473	437	3	cited	cite	VERB
ftr-473	437	4	supra	supra	PROPN
ftr-473	437	5	note	note	PROPN
ftr-473	437	6	5	5	NUM
ftr-473	437	7	.	.	SYM
ftr-473	437	8	1994	1994	NUM
ftr-473	437	9	]	]	PUNCT
ftr-473	438	1	florida	florida	PROPN
ftr-473	438	2	tax	tax	PROPN
ftr-473	438	3	review	review	NOUN
ftr-473	438	4	repealed	repeal	VERB
ftr-473	438	5	is	be	AUX
ftr-473	438	6	weakened	weaken	VERB
ftr-473	438	7	considerably	considerably	ADV
ftr-473	438	8	if	if	SCONJ
ftr-473	438	9	it	it	PRON
ftr-473	438	10	is	be	AUX
ftr-473	438	11	correct	correct	ADJ
ftr-473	438	12	that	that	SCONJ
ftr-473	438	13	the	the	DET
ftr-473	438	14	section	section	NOUN
ftr-473	438	15	can	can	AUX
ftr-473	438	16	be	be	AUX
ftr-473	438	17	simplified	simplify	VERB
ftr-473	438	18	in	in	ADP
ftr-473	438	19	a	a	DET
ftr-473	438	20	manner	manner	NOUN
ftr-473	438	21	that	that	PRON
ftr-473	438	22	substantially	substantially	ADV
ftr-473	438	23	reduces	reduce	VERB
ftr-473	438	24	its	its	PRON
ftr-473	438	25	administrative	administrative	ADJ
ftr-473	438	26	costs	cost	NOUN
ftr-473	438	27	.	.	PUNCT
ftr-473	439	1	this	this	PRON
ftr-473	439	2	still	still	ADV
ftr-473	439	3	leaves	leave	VERB
ftr-473	439	4	the	the	DET
ftr-473	439	5	question	question	NOUN
ftr-473	439	6	of	of	ADP
ftr-473	439	7	whether	whether	SCONJ
ftr-473	439	8	section	section	NOUN
ftr-473	439	9	415	415	NUM
ftr-473	439	10	has	have	AUX
ftr-473	439	11	anything	anything	PRON
ftr-473	439	12	to	to	PART
ftr-473	439	13	add	add	VERB
ftr-473	439	14	to	to	ADP
ftr-473	439	15	other	other	ADJ
ftr-473	439	16	sections	section	NOUN
ftr-473	439	17	of	of	ADP
ftr-473	439	18	the	the	DET
ftr-473	439	19	code	code	NOUN
ftr-473	439	20	that	that	PRON
ftr-473	439	21	also	also	ADV
ftr-473	439	22	serve	serve	VERB
ftr-473	439	23	the	the	DET
ftr-473	439	24	purpose	purpose	NOUN
ftr-473	439	25	of	of	ADP
ftr-473	439	26	limiting	limit	VERB
ftr-473	439	27	tax	tax	NOUN
ftr-473	439	28	deferral	deferral	NOUN
ftr-473	439	29	.	.	PUNCT
ftr-473	440	1	if	if	SCONJ
ftr-473	440	2	section	section	NOUN
ftr-473	440	3	415	415	NUM
ftr-473	440	4	serves	serve	VERB
ftr-473	440	5	little	little	ADJ
ftr-473	440	6	or	or	CCONJ
ftr-473	440	7	no	no	PRON
ftr-473	440	8	purpose	purpose	NOUN
ftr-473	440	9	,	,	PUNCT
ftr-473	440	10	there	there	PRON
ftr-473	440	11	is	be	VERB
ftr-473	440	12	no	no	DET
ftr-473	440	13	reason	reason	NOUN
ftr-473	440	14	to	to	PART
ftr-473	440	15	retain	retain	VERB
ftr-473	440	16	even	even	ADV
ftr-473	440	17	a	a	DET
ftr-473	440	18	simplified	simplified	ADJ
ftr-473	440	19	version	version	NOUN
ftr-473	440	20	of	of	ADP
ftr-473	440	21	it	it	PRON
ftr-473	440	22	.	.	PUNCT
ftr-473	441	1	proponents	proponent	NOUN
ftr-473	441	2	of	of	ADP
ftr-473	441	3	eliminating	eliminate	VERB
ftr-473	441	4	section	section	NOUN
ftr-473	441	5	415	415	NUM
ftr-473	441	6	argue	argue	VERB
ftr-473	441	7	that	that	SCONJ
ftr-473	441	8	the	the	DET
ftr-473	441	9	policy	policy	NOUN
ftr-473	441	10	goals	goal	NOUN
ftr-473	441	11	effected	effect	VERB
ftr-473	441	12	by	by	ADP
ftr-473	441	13	section	section	NOUN
ftr-473	441	14	415	415	NUM
ftr-473	441	15	can	can	AUX
ftr-473	441	16	be	be	AUX
ftr-473	441	17	served	serve	VERB
ftr-473	441	18	adequately	adequately	ADV
ftr-473	441	19	by	by	ADP
ftr-473	441	20	the	the	DET
ftr-473	441	21	section	section	NOUN
ftr-473	441	22	4980a	4980a	NUM
ftr-473	441	23	excise	excise	NOUN
ftr-473	441	24	tax	tax	NOUN
ftr-473	441	25	on	on	ADP
ftr-473	441	26	excess	excess	ADJ
ftr-473	441	27	distributions	distribution	NOUN
ftr-473	441	28	,	,	PUNCT
ftr-473	441	29	which	which	PRON
ftr-473	441	30	is	be	AUX
ftr-473	441	31	less	less	ADV
ftr-473	441	32	complex	complex	ADJ
ftr-473	441	33	than	than	ADP
ftr-473	441	34	the	the	DET
ftr-473	441	35	section	section	NOUN
ftr-473	441	36	415	415	NUM
ftr-473	441	37	rules	rule	NOUN
ftr-473	441	38	.	.	PUNCT
ftr-473	442	1	8	8	NUM
ftr-473	442	2	section	section	NOUN
ftr-473	442	3	4980a	4980a	NOUN
ftr-473	442	4	imposes	impose	VERB
ftr-473	442	5	a	a	DET
ftr-473	442	6	15	15	NUM
ftr-473	442	7	%	%	NOUN
ftr-473	442	8	excise	excise	NOUN
ftr-473	442	9	tax	tax	NOUN
ftr-473	442	10	on	on	ADP
ftr-473	442	11	"	"	PUNCT
ftr-473	442	12	excess	excess	ADJ
ftr-473	442	13	distributions	distribution	NOUN
ftr-473	442	14	"	"	PUNCT
ftr-473	442	15	from	from	ADP
ftr-473	442	16	qualified	qualified	ADJ
ftr-473	442	17	plans.59	plans.59	NOUN
ftr-473	442	18	an	an	DET
ftr-473	442	19	excess	excess	ADJ
ftr-473	442	20	distribution	distribution	NOUN
ftr-473	442	21	is	be	AUX
ftr-473	442	22	the	the	DET
ftr-473	442	23	amount	amount	NOUN
ftr-473	442	24	of	of	ADP
ftr-473	442	25	distributions	distribution	NOUN
ftr-473	442	26	from	from	ADP
ftr-473	442	27	all	all	DET
ftr-473	442	28	qualified	qualified	ADJ
ftr-473	442	29	plans	plan	NOUN
ftr-473	442	30	,	,	PUNCT
ftr-473	442	31	individual	individual	ADJ
ftr-473	442	32	retirement	retirement	NOUN
ftr-473	442	33	accounts	account	NOUN
ftr-473	442	34	,	,	PUNCT
ftr-473	442	35	and	and	CCONJ
ftr-473	442	36	section	section	NOUN
ftr-473	442	37	403(b	403(b	PROPN
ftr-473	442	38	)	)	PUNCT
ftr-473	442	39	annuities	annuity	NOUN
ftr-473	442	40	in	in	ADP
ftr-473	442	41	a	a	DET
ftr-473	442	42	given	give	VERB
ftr-473	442	43	year	year	NOUN
ftr-473	442	44	to	to	ADP
ftr-473	442	45	the	the	DET
ftr-473	442	46	extent	extent	NOUN
ftr-473	442	47	that	that	SCONJ
ftr-473	442	48	such	such	ADJ
ftr-473	442	49	distributions	distribution	NOUN
ftr-473	442	50	exceed	exceed	VERB
ftr-473	442	51	a	a	DET
ftr-473	442	52	threshold	threshold	NOUN
ftr-473	442	53	amount.6	amount.6	NOUN
ftr-473	442	54	°	°	ADP
ftr-473	442	55	the	the	DET
ftr-473	442	56	threshold	threshold	NOUN
ftr-473	442	57	amount	amount	NOUN
ftr-473	442	58	is	be	AUX
ftr-473	442	59	currently	currently	ADV
ftr-473	442	60	$	$	SYM
ftr-473	442	61	150,000	150,000	NUM
ftr-473	442	62	,	,	PUNCT
ftr-473	442	63	except	except	SCONJ
ftr-473	442	64	for	for	ADP
ftr-473	442	65	taxpayers	taxpayer	NOUN
ftr-473	442	66	who	who	PRON
ftr-473	442	67	elected	elect	VERB
ftr-473	442	68	a	a	DET
ftr-473	442	69	grandfather	grandfather	NOUN
ftr-473	442	70	provision.6	provision.6	NOUN
ftr-473	442	71	'	'	PART
ftr-473	442	72	example	example	NOUN
ftr-473	442	73	:	:	PUNCT
ftr-473	442	74	a	a	PRON
ftr-473	442	75	is	be	AUX
ftr-473	442	76	an	an	DET
ftr-473	442	77	individual	individual	NOUN
ftr-473	442	78	who	who	PRON
ftr-473	442	79	in	in	ADP
ftr-473	442	80	a	a	DET
ftr-473	442	81	single	single	ADJ
ftr-473	442	82	year	year	NOUN
ftr-473	442	83	receives	receive	VERB
ftr-473	442	84	a	a	DET
ftr-473	442	85	$	$	SYM
ftr-473	442	86	90,000	90,000	NUM
ftr-473	442	87	annual	annual	ADJ
ftr-473	442	88	annuity	annuity	NOUN
ftr-473	442	89	payment	payment	NOUN
ftr-473	442	90	from	from	ADP
ftr-473	442	91	the	the	DET
ftr-473	442	92	defined	define	VERB
ftr-473	442	93	benefit	benefit	NOUN
ftr-473	442	94	plan	plan	NOUN
ftr-473	442	95	of	of	ADP
ftr-473	442	96	employer	employer	NOUN
ftr-473	442	97	x	x	X
ftr-473	442	98	and	and	CCONJ
ftr-473	442	99	a	a	DET
ftr-473	442	100	$	$	SYM
ftr-473	442	101	40,000	40,000	NUM
ftr-473	442	102	payment	payment	NOUN
ftr-473	442	103	from	from	ADP
ftr-473	442	104	a	a	DET
ftr-473	442	105	defined	define	VERB
ftr-473	442	106	contribution	contribution	NOUN
ftr-473	442	107	plan	plan	NOUN
ftr-473	442	108	of	of	ADP
ftr-473	442	109	the	the	DET
ftr-473	442	110	same	same	ADJ
ftr-473	442	111	employer	employer	NOUN
ftr-473	442	112	.	.	PUNCT
ftr-473	443	1	in	in	ADP
ftr-473	443	2	addition	addition	NOUN
ftr-473	443	3	,	,	PUNCT
ftr-473	443	4	a	a	PRON
ftr-473	443	5	receives	receive	VERB
ftr-473	443	6	another	another	DET
ftr-473	443	7	$	$	SYM
ftr-473	443	8	50,000	50,000	NUM
ftr-473	443	9	annuity	annuity	NOUN
ftr-473	443	10	payment	payment	NOUN
ftr-473	443	11	from	from	ADP
ftr-473	443	12	a	a	DET
ftr-473	443	13	defined	define	VERB
ftr-473	443	14	benefit	benefit	NOUN
ftr-473	443	15	plan	plan	NOUN
ftr-473	443	16	of	of	ADP
ftr-473	443	17	employer	employer	NOUN
ftr-473	443	18	y	y	PROPN
ftr-473	443	19	and	and	CCONJ
ftr-473	443	20	also	also	ADV
ftr-473	443	21	withdraws	withdraw	VERB
ftr-473	443	22	$	$	SYM
ftr-473	443	23	30,000	30,000	NUM
ftr-473	443	24	from	from	ADP
ftr-473	443	25	an	an	DET
ftr-473	443	26	individual	individual	ADJ
ftr-473	443	27	retirement	retirement	NOUN
ftr-473	443	28	account	account	NOUN
ftr-473	443	29	.	.	PUNCT
ftr-473	444	1	in	in	ADP
ftr-473	444	2	all	all	PRON
ftr-473	444	3	,	,	PUNCT
ftr-473	444	4	a	a	PRON
ftr-473	444	5	receives	receive	VERB
ftr-473	444	6	$	$	SYM
ftr-473	444	7	210,000	210,000	NUM
ftr-473	444	8	in	in	ADP
ftr-473	444	9	distributions	distribution	NOUN
ftr-473	444	10	in	in	ADP
ftr-473	444	11	plans	plan	NOUN
ftr-473	444	12	whose	whose	DET
ftr-473	444	13	distributions	distribution	NOUN
ftr-473	444	14	are	be	AUX
ftr-473	444	15	subject	subject	ADJ
ftr-473	444	16	to	to	ADP
ftr-473	444	17	section	section	NOUN
ftr-473	444	18	4980a	4980a	NOUN
ftr-473	444	19	in	in	ADP
ftr-473	444	20	the	the	DET
ftr-473	444	21	year	year	NOUN
ftr-473	444	22	in	in	ADP
ftr-473	444	23	question	question	NOUN
ftr-473	444	24	.	.	PUNCT
ftr-473	445	1	the	the	DET
ftr-473	445	2	distributions	distribution	NOUN
ftr-473	445	3	exceed	exceed	VERB
ftr-473	445	4	the	the	DET
ftr-473	445	5	threshold	threshold	NOUN
ftr-473	445	6	amount	amount	NOUN
ftr-473	445	7	by	by	ADP
ftr-473	445	8	$	$	SYM
ftr-473	445	9	60,000	60,000	NUM
ftr-473	445	10	.	.	PUNCT
ftr-473	446	1	thus	thus	ADV
ftr-473	446	2	,	,	PUNCT
ftr-473	446	3	a	a	PRON
ftr-473	446	4	would	would	AUX
ftr-473	446	5	pay	pay	VERB
ftr-473	446	6	$	$	SYM
ftr-473	446	7	9,000	9,000	NUM
ftr-473	446	8	in	in	ADP
ftr-473	446	9	tax	tax	NOUN
ftr-473	446	10	(	(	PUNCT
ftr-473	446	11	15	15	NUM
ftr-473	446	12	%	%	NOUN
ftr-473	446	13	x	x	SYM
ftr-473	446	14	$	$	SYM
ftr-473	446	15	60,000	60,000	NUM
ftr-473	446	16	)	)	PUNCT
ftr-473	446	17	under	under	ADP
ftr-473	446	18	section	section	NOUN
ftr-473	446	19	4980a.62	4980a.62	NUM
ftr-473	446	20	58	58	NUM
ftr-473	446	21	.	.	PUNCT
ftr-473	447	1	see	see	VERB
ftr-473	447	2	generally	generally	ADV
ftr-473	447	3	sources	source	NOUN
ftr-473	447	4	cited	cite	VERB
ftr-473	447	5	supra	supra	PROPN
ftr-473	447	6	note	note	NOUN
ftr-473	447	7	5	5	NUM
ftr-473	447	8	.	.	X
ftr-473	447	9	note	note	VERB
ftr-473	447	10	that	that	SCONJ
ftr-473	447	11	even	even	ADV
ftr-473	447	12	those	those	PRON
ftr-473	447	13	who	who	PRON
ftr-473	447	14	argue	argue	VERB
ftr-473	447	15	that	that	SCONJ
ftr-473	447	16	§	§	PROPN
ftr-473	447	17	415	415	NUM
ftr-473	447	18	should	should	AUX
ftr-473	447	19	be	be	AUX
ftr-473	447	20	repealed	repeal	VERB
ftr-473	447	21	do	do	AUX
ftr-473	447	22	not	not	PART
ftr-473	447	23	seem	seem	VERB
ftr-473	447	24	to	to	PART
ftr-473	447	25	regard	regard	VERB
ftr-473	447	26	repeal	repeal	NOUN
ftr-473	447	27	as	as	ADP
ftr-473	447	28	likely	likely	ADJ
ftr-473	447	29	.	.	PUNCT
ftr-473	448	1	dianne	dianne	PROPN
ftr-473	448	2	bennett	bennett	PROPN
ftr-473	448	3	,	,	PUNCT
ftr-473	448	4	who	who	PRON
ftr-473	448	5	makes	make	VERB
ftr-473	448	6	the	the	DET
ftr-473	448	7	case	case	NOUN
ftr-473	448	8	against	against	ADP
ftr-473	448	9	§	§	PROPN
ftr-473	448	10	415	415	NUM
ftr-473	448	11	articulately	articulately	ADV
ftr-473	448	12	,	,	PUNCT
ftr-473	448	13	notes	note	VERB
ftr-473	448	14	that	that	SCONJ
ftr-473	448	15	consideration	consideration	NOUN
ftr-473	448	16	of	of	ADP
ftr-473	448	17	her	her	PRON
ftr-473	448	18	argument	argument	NOUN
ftr-473	448	19	might	might	AUX
ftr-473	448	20	lead	lead	VERB
ftr-473	448	21	to	to	ADP
ftr-473	448	22	simplification	simplification	NOUN
ftr-473	448	23	of	of	ADP
ftr-473	448	24	§	§	PROPN
ftr-473	448	25	415	415	NUM
ftr-473	448	26	even	even	ADV
ftr-473	448	27	if	if	SCONJ
ftr-473	448	28	it	it	PRON
ftr-473	448	29	does	do	AUX
ftr-473	448	30	not	not	PART
ftr-473	448	31	lead	lead	VERB
ftr-473	448	32	to	to	ADP
ftr-473	448	33	repeal	repeal	NOUN
ftr-473	448	34	.	.	PUNCT
ftr-473	449	1	bennett	bennett	PROPN
ftr-473	449	2	,	,	PUNCT
ftr-473	449	3	supra	supra	PROPN
ftr-473	449	4	note	note	PROPN
ftr-473	449	5	5	5	NUM
ftr-473	449	6	,	,	PUNCT
ftr-473	449	7	at	at	ADP
ftr-473	449	8	40	40	NUM
ftr-473	449	9	.	.	PUNCT
ftr-473	449	10	59	59	NUM
ftr-473	449	11	.	.	PUNCT
ftr-473	449	12	irc	irc	PROPN
ftr-473	449	13	§	§	PROPN
ftr-473	449	14	4980a(a	4980a(a	NOUN
ftr-473	449	15	)	)	PUNCT
ftr-473	449	16	.	.	PUNCT
ftr-473	450	1	for	for	ADP
ftr-473	450	2	a	a	DET
ftr-473	450	3	discussion	discussion	NOUN
ftr-473	450	4	of	of	ADP
ftr-473	450	5	the	the	DET
ftr-473	450	6	operation	operation	NOUN
ftr-473	450	7	of	of	ADP
ftr-473	450	8	the	the	DET
ftr-473	450	9	excise	excise	NOUN
ftr-473	450	10	tax	tax	NOUN
ftr-473	450	11	and	and	CCONJ
ftr-473	450	12	opportunities	opportunity	NOUN
ftr-473	450	13	to	to	PART
ftr-473	450	14	plan	plan	VERB
ftr-473	450	15	around	around	ADP
ftr-473	450	16	it	it	PRON
ftr-473	450	17	,	,	PUNCT
ftr-473	450	18	see	see	VERB
ftr-473	450	19	dianne	dianne	PROPN
ftr-473	450	20	bennett	bennett	PROPN
ftr-473	450	21	et	et	PROPN
ftr-473	450	22	al	al	PROPN
ftr-473	450	23	.	.	PROPN
ftr-473	450	24	,	,	PUNCT
ftr-473	450	25	taxation	taxation	NOUN
ftr-473	450	26	of	of	ADP
ftr-473	450	27	distributions	distribution	NOUN
ftr-473	450	28	from	from	ADP
ftr-473	450	29	qualified	qualified	ADJ
ftr-473	450	30	plans	plan	NOUN
ftr-473	450	31	ch	ch	NOUN
ftr-473	450	32	.	.	PROPN
ftr-473	450	33	13	13	NUM
ftr-473	450	34	(	(	PUNCT
ftr-473	450	35	1991	1991	NUM
ftr-473	450	36	)	)	PUNCT
ftr-473	450	37	.	.	PUNCT
ftr-473	451	1	60	60	NUM
ftr-473	451	2	.	.	PUNCT
ftr-473	451	3	irc	irc	PROPN
ftr-473	451	4	§	§	PROPN
ftr-473	451	5	4980a(c)(1	4980a(c)(1	NUM
ftr-473	451	6	)	)	PUNCT
ftr-473	451	7	,	,	PUNCT
ftr-473	451	8	(	(	PUNCT
ftr-473	451	9	e	e	NOUN
ftr-473	451	10	)	)	PUNCT
ftr-473	451	11	.	.	PUNCT
ftr-473	452	1	61	61	NUM
ftr-473	452	2	.	.	PUNCT
ftr-473	453	1	irc	irc	PROPN
ftr-473	453	2	§	§	PROPN
ftr-473	453	3	4980a(c)(1	4980a(c)(1	NUM
ftr-473	453	4	)	)	PUNCT
ftr-473	453	5	,	,	PUNCT
ftr-473	453	6	(	(	PUNCT
ftr-473	453	7	f	f	X
ftr-473	453	8	)	)	PUNCT
ftr-473	453	9	.	.	PUNCT
ftr-473	454	1	the	the	DET
ftr-473	454	2	grandfather	grandfather	ADJ
ftr-473	454	3	provisions	provision	NOUN
ftr-473	454	4	are	be	AUX
ftr-473	454	5	found	find	VERB
ftr-473	454	6	in	in	ADP
ftr-473	454	7	§	§	PROPN
ftr-473	454	8	4980a(f	4980a(f	NUM
ftr-473	454	9	)	)	PUNCT
ftr-473	454	10	.	.	PUNCT
ftr-473	455	1	dianne	dianne	PROPN
ftr-473	455	2	bennett	bennett	PROPN
ftr-473	455	3	proposed	propose	VERB
ftr-473	455	4	deleting	delete	VERB
ftr-473	455	5	the	the	DET
ftr-473	455	6	grandfather	grandfather	ADJ
ftr-473	455	7	provisions	provision	NOUN
ftr-473	455	8	from	from	ADP
ftr-473	455	9	the	the	DET
ftr-473	455	10	code	code	NOUN
ftr-473	455	11	.	.	PUNCT
ftr-473	456	1	see	see	VERB
ftr-473	456	2	bennett	bennett	PROPN
ftr-473	456	3	,	,	PUNCT
ftr-473	456	4	supra	supra	PROPN
ftr-473	456	5	note	note	PROPN
ftr-473	456	6	5	5	NUM
ftr-473	456	7	,	,	PUNCT
ftr-473	456	8	at	at	ADP
ftr-473	456	9	39	39	NUM
ftr-473	456	10	.	.	PUNCT
ftr-473	457	1	62	62	NUM
ftr-473	457	2	.	.	PUNCT
ftr-473	458	1	section	section	NOUN
ftr-473	458	2	4980a	4980a	NOUN
ftr-473	458	3	includes	include	VERB
ftr-473	458	4	special	special	ADJ
ftr-473	458	5	rules	rule	NOUN
ftr-473	458	6	reducing	reduce	VERB
ftr-473	458	7	the	the	DET
ftr-473	458	8	tax	tax	NOUN
ftr-473	458	9	in	in	ADP
ftr-473	458	10	a	a	DET
ftr-473	458	11	year	year	NOUN
ftr-473	458	12	in	in	ADP
ftr-473	458	13	which	which	PRON
ftr-473	458	14	the	the	DET
ftr-473	458	15	employee	employee	NOUN
ftr-473	458	16	receives	receive	VERB
ftr-473	458	17	a	a	DET
ftr-473	458	18	lump	lump	NOUN
ftr-473	458	19	sum	sum	NOUN
ftr-473	458	20	distribution	distribution	NOUN
ftr-473	458	21	.	.	PUNCT
ftr-473	459	1	irc	irc	PROPN
ftr-473	459	2	§	§	PROPN
ftr-473	459	3	4980a(c)(4	4980a(c)(4	PROPN
ftr-473	459	4	)	)	PUNCT
ftr-473	459	5	.	.	PUNCT
ftr-473	460	1	the	the	DET
ftr-473	460	2	provision	provision	NOUN
ftr-473	460	3	is	be	AUX
ftr-473	460	4	elective	elective	ADJ
ftr-473	460	5	and	and	CCONJ
ftr-473	460	6	may	may	AUX
ftr-473	460	7	be	be	AUX
ftr-473	460	8	made	make	VERB
ftr-473	460	9	only	only	ADV
ftr-473	460	10	once	once	ADV
ftr-473	460	11	.	.	PUNCT
ftr-473	461	1	irc	irc	VERB
ftr-473	461	2	§	§	PROPN
ftr-473	461	3	§	§	PROPN
ftr-473	461	4	4980a(c)(4	4980a(c)(4	NOUN
ftr-473	461	5	)	)	PUNCT
ftr-473	461	6	,	,	PUNCT
ftr-473	461	7	402(d)(4)(b	402(d)(4)(b	PROPN
ftr-473	461	8	)	)	PUNCT
ftr-473	461	9	.	.	PUNCT
ftr-473	462	1	[	[	X
ftr-473	462	2	vo61	vo61	PROPN
ftr-473	462	3	2:2	2:2	NUM
ftr-473	462	4	simplification	simplification	NOUN
ftr-473	462	5	and	and	CCONJ
ftr-473	462	6	irc	irc	ADP
ftr-473	462	7	§	§	PROPN
ftr-473	462	8	415	415	NUM
ftr-473	462	9	an	an	DET
ftr-473	462	10	analogous	analogous	ADJ
ftr-473	462	11	tax	tax	NOUN
ftr-473	462	12	provision	provision	NOUN
ftr-473	462	13	increases	increase	VERB
ftr-473	462	14	the	the	DET
ftr-473	462	15	estate	estate	NOUN
ftr-473	462	16	tax	tax	NOUN
ftr-473	462	17	of	of	ADP
ftr-473	462	18	decedents	decedent	NOUN
ftr-473	462	19	who	who	PRON
ftr-473	462	20	die	die	VERB
ftr-473	462	21	with	with	ADP
ftr-473	462	22	excessive	excessive	ADJ
ftr-473	462	23	accumulations	accumulation	NOUN
ftr-473	462	24	in	in	ADP
ftr-473	462	25	plans	plan	NOUN
ftr-473	462	26	whose	whose	DET
ftr-473	462	27	distributions	distribution	NOUN
ftr-473	462	28	are	be	AUX
ftr-473	462	29	subject	subject	ADJ
ftr-473	462	30	to	to	ADP
ftr-473	462	31	section	section	NOUN
ftr-473	462	32	4980a	4980a	NUM
ftr-473	462	33	.	.	PUNCT
ftr-473	463	1	63	63	NUM
ftr-473	463	2	in	in	ADP
ftr-473	463	3	a	a	DET
ftr-473	463	4	nutshell	nutshell	NOUN
ftr-473	463	5	,	,	PUNCT
ftr-473	463	6	then	then	ADV
ftr-473	463	7	,	,	PUNCT
ftr-473	463	8	section	section	NOUN
ftr-473	463	9	4980a	4980a	NUM
ftr-473	463	10	is	be	AUX
ftr-473	463	11	an	an	DET
ftr-473	463	12	additional	additional	ADJ
ftr-473	463	13	tax	tax	NOUN
ftr-473	463	14	on	on	ADP
ftr-473	463	15	unreasonably	unreasonably	ADV
ftr-473	463	16	large	large	ADJ
ftr-473	463	17	benefit	benefit	NOUN
ftr-473	463	18	distributions	distribution	NOUN
ftr-473	463	19	from	from	ADP
ftr-473	463	20	qualified	qualified	ADJ
ftr-473	463	21	plans	plan	NOUN
ftr-473	463	22	.	.	PUNCT
ftr-473	463	23	'	'	PUNCT
ftr-473	464	1	in	in	ADP
ftr-473	464	2	theory	theory	NOUN
ftr-473	464	3	,	,	PUNCT
ftr-473	464	4	the	the	DET
ftr-473	464	5	section	section	NOUN
ftr-473	464	6	recoups	recoup	VERB
ftr-473	464	7	a	a	DET
ftr-473	464	8	portion	portion	NOUN
ftr-473	464	9	of	of	ADP
ftr-473	464	10	the	the	DET
ftr-473	464	11	tax	tax	NOUN
ftr-473	464	12	deferral	deferral	NOUN
ftr-473	464	13	attributable	attributable	ADJ
ftr-473	464	14	to	to	ADP
ftr-473	464	15	the	the	DET
ftr-473	464	16	excessive	excessive	ADJ
ftr-473	464	17	portion	portion	NOUN
ftr-473	464	18	of	of	ADP
ftr-473	464	19	the	the	DET
ftr-473	464	20	benefits	benefit	NOUN
ftr-473	464	21	.	.	PUNCT
ftr-473	465	1	the	the	DET
ftr-473	465	2	effect	effect	NOUN
ftr-473	465	3	of	of	ADP
ftr-473	465	4	the	the	DET
ftr-473	465	5	section	section	NOUN
ftr-473	465	6	should	should	AUX
ftr-473	465	7	be	be	AUX
ftr-473	465	8	limiting	limit	VERB
ftr-473	465	9	benefit	benefit	NOUN
ftr-473	465	10	size	size	NOUN
ftr-473	465	11	,	,	PUNCT
ftr-473	465	12	which	which	PRON
ftr-473	465	13	is	be	AUX
ftr-473	465	14	,	,	PUNCT
ftr-473	465	15	of	of	ADP
ftr-473	465	16	course	course	NOUN
ftr-473	465	17	,	,	PUNCT
ftr-473	465	18	also	also	ADV
ftr-473	465	19	the	the	DET
ftr-473	465	20	effect	effect	NOUN
ftr-473	465	21	of	of	ADP
ftr-473	465	22	section	section	NOUN
ftr-473	465	23	415	415	NUM
ftr-473	465	24	.	.	PUNCT
ftr-473	466	1	but	but	CCONJ
ftr-473	466	2	where	where	SCONJ
ftr-473	466	3	section	section	NOUN
ftr-473	466	4	415	415	NUM
ftr-473	466	5	operates	operate	VERB
ftr-473	466	6	directly	directly	ADV
ftr-473	466	7	by	by	ADP
ftr-473	466	8	limiting	limit	VERB
ftr-473	466	9	what	what	PRON
ftr-473	466	10	goes	go	VERB
ftr-473	466	11	into	into	ADP
ftr-473	466	12	a	a	DET
ftr-473	466	13	plan,6	plan,6	NOUN
ftr-473	466	14	5	5	NUM
ftr-473	466	15	section	section	NOUN
ftr-473	466	16	4980a	4980a	NOUN
ftr-473	466	17	operates	operate	VERB
ftr-473	466	18	indirectly	indirectly	ADV
ftr-473	466	19	by	by	ADP
ftr-473	466	20	imposing	impose	VERB
ftr-473	466	21	a	a	DET
ftr-473	466	22	tax	tax	NOUN
ftr-473	466	23	on	on	ADP
ftr-473	466	24	what	what	PRON
ftr-473	466	25	comes	come	VERB
ftr-473	466	26	out	out	ADP
ftr-473	466	27	of	of	ADP
ftr-473	466	28	the	the	DET
ftr-473	466	29	plan	plan	NOUN
ftr-473	466	30	.	.	PUNCT
ftr-473	467	1	section	section	NOUN
ftr-473	467	2	415	415	NUM
ftr-473	467	3	works	work	NOUN
ftr-473	467	4	as	as	ADP
ftr-473	467	5	a	a	DET
ftr-473	467	6	prophylactic	prophylactic	ADJ
ftr-473	467	7	,	,	PUNCT
ftr-473	467	8	section	section	NOUN
ftr-473	467	9	4980a	4980a	NOUN
ftr-473	467	10	as	as	ADP
ftr-473	467	11	a	a	DET
ftr-473	467	12	corrective	corrective	ADJ
ftr-473	467	13	.	.	PUNCT
ftr-473	467	14	section	section	NOUN
ftr-473	467	15	4980a	4980a	NUM
ftr-473	467	16	,	,	PUNCT
ftr-473	467	17	however	however	ADV
ftr-473	467	18	,	,	PUNCT
ftr-473	467	19	would	would	AUX
ftr-473	467	20	not	not	PART
ftr-473	467	21	be	be	AUX
ftr-473	467	22	an	an	DET
ftr-473	467	23	adequate	adequate	ADJ
ftr-473	467	24	substitute	substitute	NOUN
ftr-473	467	25	for	for	ADP
ftr-473	467	26	section	section	NOUN
ftr-473	467	27	415.66	415.66	NUM
ftr-473	467	28	the	the	DET
ftr-473	467	29	primary	primary	ADJ
ftr-473	467	30	problem	problem	NOUN
ftr-473	467	31	with	with	ADP
ftr-473	467	32	section	section	NOUN
ftr-473	467	33	4980a	4980a	NUM
ftr-473	467	34	is	be	AUX
ftr-473	467	35	that	that	SCONJ
ftr-473	467	36	it	it	PRON
ftr-473	467	37	is	be	AUX
ftr-473	467	38	a	a	DET
ftr-473	467	39	flat	flat	ADJ
ftr-473	467	40	tax	tax	NOUN
ftr-473	467	41	that	that	PRON
ftr-473	467	42	does	do	AUX
ftr-473	467	43	not	not	PART
ftr-473	467	44	take	take	VERB
ftr-473	467	45	into	into	ADP
ftr-473	467	46	account	account	NOUN
ftr-473	467	47	many	many	ADJ
ftr-473	467	48	of	of	ADP
ftr-473	467	49	the	the	DET
ftr-473	467	50	variables	variable	NOUN
ftr-473	467	51	that	that	PRON
ftr-473	467	52	contribute	contribute	VERB
ftr-473	467	53	to	to	ADP
ftr-473	467	54	the	the	DET
ftr-473	467	55	extent	extent	NOUN
ftr-473	467	56	of	of	ADP
ftr-473	467	57	the	the	DET
ftr-473	467	58	tax	tax	NOUN
ftr-473	467	59	deferral	deferral	NOUN
ftr-473	467	60	an	an	DET
ftr-473	467	61	employee	employee	NOUN
ftr-473	467	62	will	will	AUX
ftr-473	467	63	realize	realize	VERB
ftr-473	467	64	from	from	ADP
ftr-473	467	65	participation	participation	NOUN
ftr-473	467	66	in	in	ADP
ftr-473	467	67	a	a	DET
ftr-473	467	68	qualified	qualified	ADJ
ftr-473	467	69	plan	plan	NOUN
ftr-473	467	70	.	.	PUNCT
ftr-473	468	1	67	67	NUM
ftr-473	468	2	a	a	DET
ftr-473	468	3	15	15	NUM
ftr-473	468	4	%	%	NOUN
ftr-473	468	5	tax	tax	NOUN
ftr-473	468	6	,	,	PUNCT
ftr-473	468	7	for	for	ADP
ftr-473	468	8	example	example	NOUN
ftr-473	468	9	,	,	PUNCT
ftr-473	468	10	will	will	AUX
ftr-473	468	11	do	do	VERB
ftr-473	468	12	more	more	ADJ
ftr-473	468	13	than	than	SCONJ
ftr-473	468	14	recover	recover	VERB
ftr-473	468	15	the	the	DET
ftr-473	468	16	tax	tax	NOUN
ftr-473	468	17	savings	saving	NOUN
ftr-473	468	18	embedded	embed	VERB
ftr-473	468	19	in	in	ADP
ftr-473	468	20	assets	asset	NOUN
ftr-473	468	21	that	that	PRON
ftr-473	468	22	have	have	AUX
ftr-473	468	23	been	be	AUX
ftr-473	468	24	in	in	ADP
ftr-473	468	25	the	the	DET
ftr-473	468	26	plan	plan	NOUN
ftr-473	468	27	for	for	ADP
ftr-473	468	28	a	a	DET
ftr-473	468	29	short	short	ADJ
ftr-473	468	30	time	time	NOUN
ftr-473	468	31	but	but	CCONJ
ftr-473	468	32	recover	recover	VERB
ftr-473	468	33	only	only	ADV
ftr-473	468	34	a	a	DET
ftr-473	468	35	small	small	ADJ
ftr-473	468	36	percentage	percentage	NOUN
ftr-473	468	37	of	of	ADP
ftr-473	468	38	the	the	DET
ftr-473	468	39	tax	tax	NOUN
ftr-473	468	40	savings	saving	NOUN
ftr-473	468	41	reflected	reflect	VERB
ftr-473	468	42	in	in	ADP
ftr-473	468	43	assets	asset	NOUN
ftr-473	468	44	that	that	PRON
ftr-473	468	45	have	have	AUX
ftr-473	468	46	been	be	AUX
ftr-473	468	47	accumulating	accumulate	VERB
ftr-473	468	48	over	over	ADP
ftr-473	468	49	an	an	DET
ftr-473	468	50	extended	extended	ADJ
ftr-473	468	51	time	time	NOUN
ftr-473	468	52	period	period	NOUN
ftr-473	468	53	.	.	PUNCT
ftr-473	469	1	example	example	NOUN
ftr-473	469	2	:	:	PUNCT
ftr-473	469	3	assume	assume	VERB
ftr-473	469	4	a	a	DET
ftr-473	469	5	taxpayer	taxpayer	NOUN
ftr-473	469	6	with	with	ADP
ftr-473	469	7	a	a	DET
ftr-473	469	8	39.6	39.6	NUM
ftr-473	469	9	%	%	NOUN
ftr-473	469	10	marginal	marginal	ADJ
ftr-473	469	11	tax	tax	NOUN
ftr-473	469	12	rate	rate	NOUN
ftr-473	469	13	and	and	CCONJ
ftr-473	469	14	assume	assume	VERB
ftr-473	469	15	that	that	SCONJ
ftr-473	469	16	both	both	CCONJ
ftr-473	469	17	the	the	DET
ftr-473	469	18	taxpayer	taxpayer	NOUN
ftr-473	469	19	and	and	CCONJ
ftr-473	469	20	the	the	DET
ftr-473	469	21	qualified	qualified	ADJ
ftr-473	469	22	plan	plan	NOUN
ftr-473	469	23	will	will	AUX
ftr-473	469	24	earn	earn	VERB
ftr-473	469	25	a	a	DET
ftr-473	469	26	6	6	NUM
ftr-473	469	27	%	%	NOUN
ftr-473	469	28	,	,	PUNCT
ftr-473	469	29	pre	pre	ADJ
ftr-473	469	30	-	-	NOUN
ftr-473	469	31	tax	tax	ADJ
ftr-473	469	32	,	,	PUNCT
ftr-473	469	33	annual	annual	ADJ
ftr-473	469	34	rate	rate	NOUN
ftr-473	469	35	of	of	ADP
ftr-473	469	36	return	return	NOUN
ftr-473	469	37	on	on	ADP
ftr-473	469	38	investments	investment	NOUN
ftr-473	469	39	.	.	PUNCT
ftr-473	470	1	the	the	DET
ftr-473	470	2	taxpayer	taxpayer	NOUN
ftr-473	470	3	is	be	AUX
ftr-473	470	4	paid	pay	VERB
ftr-473	470	5	$	$	SYM
ftr-473	470	6	1,000	1,000	NUM
ftr-473	470	7	in	in	ADP
ftr-473	470	8	taxable	taxable	ADJ
ftr-473	470	9	compensation	compensation	NOUN
ftr-473	470	10	in	in	ADP
ftr-473	470	11	1991	1991	NUM
ftr-473	470	12	,	,	PUNCT
ftr-473	470	13	yielding	yield	VERB
ftr-473	470	14	$	$	SYM
ftr-473	470	15	604	604	NUM
ftr-473	470	16	after	after	ADP
ftr-473	470	17	tax	tax	NOUN
ftr-473	470	18	.	.	PUNCT
ftr-473	471	1	the	the	DET
ftr-473	471	2	$	$	SYM
ftr-473	471	3	604	604	NUM
ftr-473	471	4	will	will	AUX
ftr-473	471	5	grow	grow	VERB
ftr-473	471	6	to	to	ADP
ftr-473	471	7	$	$	SYM
ftr-473	471	8	1,757	1,757	NUM
ftr-473	471	9	with	with	ADP
ftr-473	471	10	a	a	DET
ftr-473	471	11	pre	pre	NOUN
ftr-473	471	12	-	-	NOUN
ftr-473	471	13	tax	tax	ADJ
ftr-473	471	14	6	6	NUM
ftr-473	471	15	%	%	NOUN
ftr-473	471	16	rate	rate	NOUN
ftr-473	471	17	of	of	ADP
ftr-473	471	18	return	return	NOUN
ftr-473	471	19	after	after	ADP
ftr-473	471	20	thirty	thirty	NUM
ftr-473	471	21	years	year	NOUN
ftr-473	471	22	.	.	PUNCT
ftr-473	472	1	assume	assume	VERB
ftr-473	472	2	now	now	ADV
ftr-473	472	3	that	that	SCONJ
ftr-473	472	4	instead	instead	ADV
ftr-473	472	5	of	of	ADP
ftr-473	472	6	being	be	AUX
ftr-473	472	7	paid	pay	VERB
ftr-473	472	8	$	$	SYM
ftr-473	472	9	1,000	1,000	NUM
ftr-473	472	10	in	in	ADP
ftr-473	472	11	taxable	taxable	ADJ
ftr-473	472	12	compensation	compensation	NOUN
ftr-473	472	13	,	,	PUNCT
ftr-473	472	14	the	the	DET
ftr-473	472	15	taxpayer	taxpayer	NOUN
ftr-473	472	16	's	's	PART
ftr-473	472	17	employer	employer	NOUN
ftr-473	472	18	contributed	contribute	VERB
ftr-473	472	19	$	$	SYM
ftr-473	472	20	1,000	1,000	NUM
ftr-473	472	21	to	to	ADP
ftr-473	472	22	a	a	DET
ftr-473	472	23	qualified	qualified	ADJ
ftr-473	472	24	plan	plan	NOUN
ftr-473	472	25	,	,	PUNCT
ftr-473	472	26	which	which	PRON
ftr-473	472	27	earns	earn	VERB
ftr-473	472	28	a	a	DET
ftr-473	472	29	6	6	NUM
ftr-473	472	30	%	%	NOUN
ftr-473	472	31	rate	rate	NOUN
ftr-473	472	32	of	of	ADP
ftr-473	472	33	return	return	NOUN
ftr-473	472	34	.	.	PUNCT
ftr-473	473	1	the	the	DET
ftr-473	473	2	$	$	SYM
ftr-473	473	3	1,000	1,000	NUM
ftr-473	473	4	will	will	AUX
ftr-473	473	5	grow	grow	VERB
ftr-473	473	6	to	to	ADP
ftr-473	473	7	$	$	SYM
ftr-473	473	8	5,743	5,743	NUM
ftr-473	473	9	in	in	ADP
ftr-473	473	10	thirty	thirty	NUM
ftr-473	473	11	years	year	NOUN
ftr-473	473	12	.	.	PUNCT
ftr-473	474	1	if	if	SCONJ
ftr-473	474	2	this	this	DET
ftr-473	474	3	amount	amount	NOUN
ftr-473	474	4	is	be	AUX
ftr-473	474	5	then	then	ADV
ftr-473	474	6	distributed	distribute	VERB
ftr-473	474	7	to	to	ADP
ftr-473	474	8	the	the	DET
ftr-473	474	9	taxpayer	taxpayer	NOUN
ftr-473	474	10	in	in	ADP
ftr-473	474	11	a	a	DET
ftr-473	474	12	lump	lump	NOUN
ftr-473	474	13	sum	sum	NOUN
ftr-473	474	14	,	,	PUNCT
ftr-473	474	15	the	the	DET
ftr-473	474	16	taxpayer	taxpayer	NOUN
ftr-473	474	17	will	will	AUX
ftr-473	474	18	retain	retain	VERB
ftr-473	474	19	$	$	SYM
ftr-473	474	20	2,608	2,608	NUM
ftr-473	474	21	after	after	ADP
ftr-473	474	22	paying	pay	VERB
ftr-473	474	23	a	a	DET
ftr-473	474	24	39.6	39.6	NUM
ftr-473	474	25	%	%	NOUN
ftr-473	474	26	income	income	NOUN
ftr-473	474	27	tax	tax	NOUN
ftr-473	474	28	and	and	CCONJ
ftr-473	474	29	a	a	DET
ftr-473	474	30	15	15	NUM
ftr-473	474	31	%	%	NOUN
ftr-473	474	32	section	section	NOUN
ftr-473	474	33	4980a	4980a	NUM
ftr-473	474	34	tax	tax	NOUN
ftr-473	474	35	on	on	ADP
ftr-473	474	36	the	the	DET
ftr-473	474	37	distribution	distribution	NOUN
ftr-473	474	38	.	.	PUNCT
ftr-473	475	1	this	this	PRON
ftr-473	475	2	is	be	AUX
ftr-473	475	3	approximately	approximately	ADV
ftr-473	475	4	148	148	NUM
ftr-473	475	5	%	%	NOUN
ftr-473	475	6	of	of	ADP
ftr-473	475	7	the	the	DET
ftr-473	475	8	amount	amount	NOUN
ftr-473	475	9	that	that	PRON
ftr-473	475	10	the	the	DET
ftr-473	475	11	taxpayer	taxpayer	NOUN
ftr-473	475	12	could	could	AUX
ftr-473	475	13	have	have	AUX
ftr-473	475	14	accumulated	accumulate	VERB
ftr-473	475	15	outside	outside	ADP
ftr-473	475	16	the	the	DET
ftr-473	475	17	plan	plan	NOUN
ftr-473	475	18	.	.	PUNCT
ftr-473	476	1	63	63	NUM
ftr-473	476	2	.	.	PUNCT
ftr-473	477	1	irc	irc	PROPN
ftr-473	477	2	§	§	PROPN
ftr-473	477	3	4980a(d	4980a(d	NOUN
ftr-473	477	4	)	)	PUNCT
ftr-473	477	5	.	.	PUNCT
ftr-473	478	1	64	64	NUM
ftr-473	478	2	.	.	PUNCT
ftr-473	479	1	tax	tax	NOUN
ftr-473	479	2	reform	reform	NOUN
ftr-473	479	3	,	,	PUNCT
ftr-473	479	4	supra	supra	PROPN
ftr-473	479	5	note	note	NOUN
ftr-473	479	6	4	4	NUM
ftr-473	479	7	,	,	PUNCT
ftr-473	479	8	at	at	ADP
ftr-473	479	9	350	350	NUM
ftr-473	479	10	-	-	SYM
ftr-473	479	11	53	53	NUM
ftr-473	479	12	.	.	PUNCT
ftr-473	479	13	65	65	NUM
ftr-473	479	14	.	.	PUNCT
ftr-473	480	1	the	the	DET
ftr-473	480	2	(	(	PUNCT
ftr-473	480	3	c	c	NOUN
ftr-473	480	4	)	)	PUNCT
ftr-473	480	5	limit	limit	NOUN
ftr-473	480	6	directly	directly	ADV
ftr-473	480	7	limits	limit	VERB
ftr-473	480	8	what	what	PRON
ftr-473	480	9	goes	go	VERB
ftr-473	480	10	into	into	ADP
ftr-473	480	11	a	a	DET
ftr-473	480	12	defined	define	VERB
ftr-473	480	13	contribution	contribution	NOUN
ftr-473	480	14	plan	plan	NOUN
ftr-473	480	15	;	;	PUNCT
ftr-473	480	16	the	the	DET
ftr-473	480	17	(	(	PUNCT
ftr-473	480	18	b	b	NOUN
ftr-473	480	19	)	)	PUNCT
ftr-473	480	20	limit	limit	NOUN
ftr-473	480	21	,	,	PUNCT
ftr-473	480	22	by	by	ADP
ftr-473	480	23	providing	provide	VERB
ftr-473	480	24	a	a	DET
ftr-473	480	25	maximum	maximum	ADJ
ftr-473	480	26	benefit	benefit	NOUN
ftr-473	480	27	,	,	PUNCT
ftr-473	480	28	indirectly	indirectly	ADV
ftr-473	480	29	limits	limit	VERB
ftr-473	480	30	the	the	DET
ftr-473	480	31	contributions	contribution	NOUN
ftr-473	480	32	that	that	PRON
ftr-473	480	33	are	be	AUX
ftr-473	480	34	made	make	VERB
ftr-473	480	35	to	to	ADP
ftr-473	480	36	a	a	DET
ftr-473	480	37	defined	define	VERB
ftr-473	480	38	benefit	benefit	NOUN
ftr-473	480	39	plan	plan	NOUN
ftr-473	480	40	.	.	PUNCT
ftr-473	481	1	66	66	NUM
ftr-473	481	2	.	.	PUNCT
ftr-473	482	1	see	see	VERB
ftr-473	482	2	wolk	wolk	NOUN
ftr-473	482	3	,	,	PUNCT
ftr-473	482	4	supra	supra	PROPN
ftr-473	482	5	note	note	NOUN
ftr-473	482	6	54	54	NUM
ftr-473	482	7	,	,	PUNCT
ftr-473	482	8	for	for	ADP
ftr-473	482	9	an	an	DET
ftr-473	482	10	excellent	excellent	ADJ
ftr-473	482	11	critique	critique	NOUN
ftr-473	482	12	of	of	ADP
ftr-473	482	13	the	the	DET
ftr-473	482	14	§	§	PROPN
ftr-473	482	15	4980a	4980a	PROPN
ftr-473	482	16	excise	excise	NOUN
ftr-473	482	17	tax	tax	NOUN
ftr-473	482	18	.	.	PUNCT
ftr-473	483	1	67	67	NUM
ftr-473	483	2	.	.	PUNCT
ftr-473	484	1	i	i	PRON
ftr-473	484	2	d.	d.	PROPN
ftr-473	484	3	at	at	ADP
ftr-473	484	4	1022	1022	NUM
ftr-473	484	5	-	-	SYM
ftr-473	484	6	24	24	NUM
ftr-473	484	7	.	.	PUNCT
ftr-473	484	8	1994	1994	NUM
ftr-473	484	9	]	]	PUNCT
ftr-473	484	10	florida	florida	PROPN
ftr-473	484	11	tax	tax	PROPN
ftr-473	484	12	review	review	NOUN
ftr-473	484	13	the	the	DET
ftr-473	484	14	differential	differential	NOUN
ftr-473	484	15	between	between	ADP
ftr-473	484	16	the	the	DET
ftr-473	484	17	value	value	NOUN
ftr-473	484	18	of	of	ADP
ftr-473	484	19	after	after	ADP
ftr-473	484	20	-	-	PUNCT
ftr-473	484	21	tax	tax	NOUN
ftr-473	484	22	savings	saving	NOUN
ftr-473	484	23	and	and	CCONJ
ftr-473	484	24	the	the	DET
ftr-473	484	25	qualified	qualified	ADJ
ftr-473	484	26	plan	plan	NOUN
ftr-473	484	27	increases	increase	VERB
ftr-473	484	28	as	as	ADP
ftr-473	484	29	tax	tax	NOUN
ftr-473	484	30	or	or	CCONJ
ftr-473	484	31	interest	interest	NOUN
ftr-473	484	32	rates	rate	NOUN
ftr-473	484	33	increase.68	increase.68	PROPN
ftr-473	484	34	assuming	assume	VERB
ftr-473	484	35	the	the	DET
ftr-473	484	36	applicability	applicability	NOUN
ftr-473	484	37	of	of	ADP
ftr-473	484	38	the	the	DET
ftr-473	484	39	section	section	NOUN
ftr-473	484	40	4980a	4980a	NUM
ftr-473	484	41	tax	tax	NOUN
ftr-473	484	42	,	,	PUNCT
ftr-473	484	43	the	the	DET
ftr-473	484	44	point	point	NOUN
ftr-473	484	45	at	at	ADP
ftr-473	484	46	which	which	PRON
ftr-473	484	47	a	a	DET
ftr-473	484	48	contribution	contribution	NOUN
ftr-473	484	49	to	to	ADP
ftr-473	484	50	a	a	DET
ftr-473	484	51	qualified	qualified	ADJ
ftr-473	484	52	plan	plan	NOUN
ftr-473	484	53	becomes	become	VERB
ftr-473	484	54	more	more	ADV
ftr-473	484	55	valuable	valuable	ADJ
ftr-473	484	56	than	than	SCONJ
ftr-473	484	57	immediately	immediately	ADV
ftr-473	484	58	taxable	taxable	ADJ
ftr-473	484	59	compensation	compensation	NOUN
ftr-473	484	60	is	be	AUX
ftr-473	484	61	approximately	approximately	ADV
ftr-473	484	62	twelve	twelve	NUM
ftr-473	484	63	years	year	NOUN
ftr-473	484	64	,	,	PUNCT
ftr-473	484	65	given	give	VERB
ftr-473	484	66	the	the	DET
ftr-473	484	67	assumptions	assumption	NOUN
ftr-473	484	68	about	about	ADP
ftr-473	484	69	interest	interest	NOUN
ftr-473	484	70	and	and	CCONJ
ftr-473	484	71	tax	tax	NOUN
ftr-473	484	72	rates	rate	NOUN
ftr-473	484	73	in	in	ADP
ftr-473	484	74	the	the	DET
ftr-473	484	75	example.69	example.69	NOUN
ftr-473	484	76	in	in	ADP
ftr-473	484	77	other	other	ADJ
ftr-473	484	78	words	word	NOUN
ftr-473	484	79	,	,	PUNCT
ftr-473	484	80	given	give	VERB
ftr-473	484	81	these	these	DET
ftr-473	484	82	assumptions	assumption	NOUN
ftr-473	484	83	and	and	CCONJ
ftr-473	484	84	all	all	DET
ftr-473	484	85	other	other	ADJ
ftr-473	484	86	things	thing	NOUN
ftr-473	484	87	being	be	AUX
ftr-473	484	88	equal	equal	ADJ
ftr-473	484	89	,	,	PUNCT
ftr-473	484	90	a	a	DET
ftr-473	484	91	taxpayer	taxpayer	NOUN
ftr-473	484	92	whose	whose	DET
ftr-473	484	93	retirement	retirement	NOUN
ftr-473	484	94	distributions	distribution	NOUN
ftr-473	484	95	will	will	AUX
ftr-473	484	96	be	be	AUX
ftr-473	484	97	subject	subject	ADJ
ftr-473	484	98	to	to	ADP
ftr-473	484	99	the	the	DET
ftr-473	484	100	section	section	NOUN
ftr-473	484	101	4980a	4980a	NUM
ftr-473	484	102	excise	excise	NOUN
ftr-473	484	103	tax	tax	NOUN
ftr-473	484	104	should	should	AUX
ftr-473	484	105	choose	choose	VERB
ftr-473	484	106	deferred	deferred	ADJ
ftr-473	484	107	compensation	compensation	NOUN
ftr-473	484	108	if	if	SCONJ
ftr-473	484	109	the	the	DET
ftr-473	484	110	deferral	deferral	ADJ
ftr-473	484	111	period	period	NOUN
ftr-473	484	112	is	be	AUX
ftr-473	484	113	greater	great	ADJ
ftr-473	484	114	than	than	ADP
ftr-473	484	115	twelve	twelve	NUM
ftr-473	484	116	years.7	years.7	NOUN
ftr-473	484	117	"	"	PUNCT
ftr-473	484	118	thus	thus	ADV
ftr-473	484	119	,	,	PUNCT
ftr-473	484	120	section	section	NOUN
ftr-473	484	121	4980a	4980a	NUM
ftr-473	484	122	is	be	AUX
ftr-473	484	123	not	not	PART
ftr-473	484	124	a	a	DET
ftr-473	484	125	very	very	ADV
ftr-473	484	126	effective	effective	ADJ
ftr-473	484	127	tax	tax	NOUN
ftr-473	484	128	to	to	PART
ftr-473	484	129	limit	limit	VERB
ftr-473	484	130	accumulations	accumulation	NOUN
ftr-473	484	131	in	in	ADP
ftr-473	484	132	qualified	qualified	ADJ
ftr-473	484	133	plans	plan	NOUN
ftr-473	484	134	during	during	ADP
ftr-473	484	135	much	much	ADJ
ftr-473	484	136	of	of	ADP
ftr-473	484	137	a	a	DET
ftr-473	484	138	taxpayer	taxpayer	NOUN
ftr-473	484	139	's	's	PART
ftr-473	484	140	career	career	NOUN
ftr-473	484	141	.	.	PUNCT
ftr-473	485	1	despite	despite	SCONJ
ftr-473	485	2	the	the	DET
ftr-473	485	3	existence	existence	NOUN
ftr-473	485	4	of	of	ADP
ftr-473	485	5	section	section	NOUN
ftr-473	485	6	4980a	4980a	NUM
ftr-473	485	7	,	,	PUNCT
ftr-473	485	8	eliminating	eliminate	VERB
ftr-473	485	9	section	section	NOUN
ftr-473	485	10	415	415	NUM
ftr-473	485	11	would	would	AUX
ftr-473	485	12	give	give	VERB
ftr-473	485	13	some	some	DET
ftr-473	485	14	taxpayers	taxpayer	NOUN
ftr-473	485	15	a	a	DET
ftr-473	485	16	reasonably	reasonably	ADV
ftr-473	485	17	free	free	ADJ
ftr-473	485	18	hand	hand	NOUN
ftr-473	485	19	to	to	PART
ftr-473	485	20	decide	decide	VERB
ftr-473	485	21	how	how	SCONJ
ftr-473	485	22	much	much	ADJ
ftr-473	485	23	compensation	compensation	NOUN
ftr-473	485	24	to	to	PART
ftr-473	485	25	defer	defer	VERB
ftr-473	485	26	on	on	ADP
ftr-473	485	27	a	a	DET
ftr-473	485	28	tax	tax	NOUN
ftr-473	485	29	-	-	PUNCT
ftr-473	485	30	advantaged	advantaged	ADJ
ftr-473	485	31	basis	basis	NOUN
ftr-473	485	32	.	.	PUNCT
ftr-473	485	33	"	"	PUNCT
ftr-473	486	1	one	one	PRON
ftr-473	486	2	could	could	AUX
ftr-473	486	3	argue	argue	VERB
ftr-473	486	4	that	that	SCONJ
ftr-473	486	5	section	section	NOUN
ftr-473	486	6	4980a	4980a	NUM
ftr-473	486	7	could	could	AUX
ftr-473	486	8	be	be	AUX
ftr-473	486	9	restructured	restructure	VERB
ftr-473	486	10	to	to	PART
ftr-473	486	11	target	target	VERB
ftr-473	486	12	more	more	ADV
ftr-473	486	13	precisely	precisely	ADV
ftr-473	486	14	the	the	DET
ftr-473	486	15	embedded	embed	VERB
ftr-473	486	16	tax	tax	NOUN
ftr-473	486	17	advantage	advantage	NOUN
ftr-473	486	18	in	in	ADP
ftr-473	486	19	a	a	DET
ftr-473	486	20	qualified	qualified	ADJ
ftr-473	486	21	plan	plan	NOUN
ftr-473	486	22	distribution	distribution	NOUN
ftr-473	486	23	,	,	PUNCT
ftr-473	486	24	or	or	CCONJ
ftr-473	486	25	that	that	SCONJ
ftr-473	486	26	the	the	DET
ftr-473	486	27	section	section	NOUN
ftr-473	486	28	4980a	4980a	NUM
ftr-473	486	29	tax	tax	NOUN
ftr-473	486	30	rate	rate	NOUN
ftr-473	486	31	could	could	AUX
ftr-473	486	32	be	be	AUX
ftr-473	486	33	increased.72	increased.72	NOUN
ftr-473	486	34	a	a	DET
ftr-473	486	35	more	more	ADV
ftr-473	486	36	precise	precise	ADJ
ftr-473	486	37	section	section	NOUN
ftr-473	486	38	4980a	4980a	NUM
ftr-473	486	39	,	,	PUNCT
ftr-473	486	40	however	however	ADV
ftr-473	486	41	,	,	PUNCT
ftr-473	486	42	would	would	AUX
ftr-473	486	43	make	make	VERB
ftr-473	486	44	section	section	NOUN
ftr-473	486	45	415	415	NUM
ftr-473	486	46	appear	appear	VERB
ftr-473	486	47	a	a	DET
ftr-473	486	48	model	model	NOUN
ftr-473	486	49	of	of	ADP
ftr-473	486	50	simplicity	simplicity	NOUN
ftr-473	486	51	.	.	PUNCT
ftr-473	487	1	an	an	DET
ftr-473	487	2	excise	excise	NOUN
ftr-473	487	3	tax	tax	NOUN
ftr-473	487	4	that	that	PRON
ftr-473	487	5	perfectly	perfectly	ADV
ftr-473	487	6	compensates	compensate	VERB
ftr-473	487	7	for	for	ADP
ftr-473	487	8	previous	previous	ADJ
ftr-473	487	9	tax	tax	NOUN
ftr-473	487	10	deferral	deferral	ADJ
ftr-473	487	11	attributable	attributable	ADJ
ftr-473	487	12	to	to	ADP
ftr-473	487	13	"	"	PUNCT
ftr-473	487	14	excess	excess	ADJ
ftr-473	487	15	distributions	distribution	NOUN
ftr-473	487	16	"	"	PUNCT
ftr-473	487	17	would	would	AUX
ftr-473	487	18	have	have	VERB
ftr-473	487	19	to	to	PART
ftr-473	487	20	be	be	AUX
ftr-473	487	21	based	base	VERB
ftr-473	487	22	on	on	ADP
ftr-473	487	23	the	the	DET
ftr-473	487	24	difference	difference	NOUN
ftr-473	487	25	between	between	ADP
ftr-473	487	26	(	(	PUNCT
ftr-473	487	27	1	1	X
ftr-473	487	28	)	)	PUNCT
ftr-473	487	29	the	the	DET
ftr-473	487	30	plan	plan	NOUN
ftr-473	487	31	's	's	PART
ftr-473	487	32	pre	pre	ADJ
ftr-473	487	33	-	-	ADJ
ftr-473	487	34	tax	tax	ADJ
ftr-473	487	35	return	return	NOUN
ftr-473	487	36	on	on	ADP
ftr-473	487	37	all	all	DET
ftr-473	487	38	contributions	contribution	NOUN
ftr-473	487	39	multiplied	multiply	VERB
ftr-473	487	40	by	by	ADP
ftr-473	487	41	the	the	DET
ftr-473	487	42	taxpayer	taxpayer	NOUN
ftr-473	487	43	's	's	PART
ftr-473	487	44	marginal	marginal	ADJ
ftr-473	487	45	tax	tax	NOUN
ftr-473	487	46	rate	rate	NOUN
ftr-473	487	47	at	at	ADP
ftr-473	487	48	the	the	DET
ftr-473	487	49	time	time	NOUN
ftr-473	487	50	of	of	ADP
ftr-473	487	51	distribution	distribution	NOUN
ftr-473	487	52	,	,	PUNCT
ftr-473	487	53	and	and	CCONJ
ftr-473	487	54	(	(	PUNCT
ftr-473	487	55	2	2	X
ftr-473	487	56	)	)	PUNCT
ftr-473	487	57	a	a	DET
ftr-473	487	58	theoretical	theoretical	ADJ
ftr-473	487	59	after	after	ADP
ftr-473	487	60	-	-	PUNCT
ftr-473	487	61	tax	tax	NOUN
ftr-473	487	62	rate	rate	NOUN
ftr-473	487	63	of	of	ADP
ftr-473	487	64	return	return	NOUN
ftr-473	487	65	that	that	SCONJ
ftr-473	487	66	the	the	DET
ftr-473	487	67	taxpayer	taxpayer	NOUN
ftr-473	487	68	would	would	AUX
ftr-473	487	69	have	have	AUX
ftr-473	487	70	realized	realize	VERB
ftr-473	487	71	had	have	AUX
ftr-473	487	72	she	she	PRON
ftr-473	487	73	paid	pay	VERB
ftr-473	487	74	immediate	immediate	ADJ
ftr-473	487	75	tax	tax	NOUN
ftr-473	487	76	on	on	ADP
ftr-473	487	77	each	each	DET
ftr-473	487	78	contribution	contribution	NOUN
ftr-473	487	79	and	and	CCONJ
ftr-473	487	80	invested	invest	VERB
ftr-473	487	81	it	it	PRON
ftr-473	487	82	in	in	ADP
ftr-473	487	83	a	a	DET
ftr-473	487	84	taxable	taxable	ADJ
ftr-473	487	85	investment	investment	NOUN
ftr-473	487	86	format	format	NOUN
ftr-473	487	87	.	.	PUNCT
ftr-473	488	1	such	such	ADJ
ftr-473	488	2	calculations	calculation	NOUN
ftr-473	488	3	would	would	AUX
ftr-473	488	4	require	require	VERB
ftr-473	488	5	that	that	SCONJ
ftr-473	488	6	the	the	DET
ftr-473	488	7	taxpayer	taxpayer	NOUN
ftr-473	488	8	identify	identify	VERB
ftr-473	488	9	the	the	DET
ftr-473	488	10	amount	amount	NOUN
ftr-473	488	11	68	68	NUM
ftr-473	488	12	.	.	PUNCT
ftr-473	489	1	i	i	PRON
ftr-473	489	2	d.	d.	PROPN
ftr-473	489	3	at	at	ADP
ftr-473	489	4	1020	1020	NUM
ftr-473	489	5	-	-	SYM
ftr-473	489	6	21	21	NUM
ftr-473	489	7	.	.	PUNCT
ftr-473	490	1	the	the	DET
ftr-473	490	2	benefit	benefit	NOUN
ftr-473	490	3	of	of	ADP
ftr-473	490	4	the	the	DET
ftr-473	490	5	qualified	qualified	ADJ
ftr-473	490	6	plan	plan	NOUN
ftr-473	490	7	is	be	AUX
ftr-473	490	8	enhanced	enhance	VERB
ftr-473	490	9	in	in	ADP
ftr-473	490	10	states	state	NOUN
ftr-473	490	11	with	with	ADP
ftr-473	490	12	an	an	DET
ftr-473	490	13	income	income	NOUN
ftr-473	490	14	tax	tax	NOUN
ftr-473	490	15	.	.	PUNCT
ftr-473	491	1	69	69	NUM
ftr-473	491	2	.	.	PUNCT
ftr-473	492	1	the	the	DET
ftr-473	492	2	figures	figure	NOUN
ftr-473	492	3	were	be	AUX
ftr-473	492	4	derived	derive	VERB
ftr-473	492	5	on	on	ADP
ftr-473	492	6	a	a	DET
ftr-473	492	7	spreadsheet	spreadsheet	NOUN
ftr-473	492	8	,	,	PUNCT
ftr-473	492	9	which	which	PRON
ftr-473	492	10	compared	compare	VERB
ftr-473	492	11	the	the	DET
ftr-473	492	12	after	after	ADP
ftr-473	492	13	-	-	PUNCT
ftr-473	492	14	tax	tax	NOUN
ftr-473	492	15	accumulation	accumulation	NOUN
ftr-473	492	16	of	of	ADP
ftr-473	492	17	an	an	DET
ftr-473	492	18	after	after	ADP
ftr-473	492	19	-	-	PUNCT
ftr-473	492	20	tax	tax	NOUN
ftr-473	492	21	payment	payment	NOUN
ftr-473	492	22	to	to	ADP
ftr-473	492	23	the	the	DET
ftr-473	492	24	employee	employee	NOUN
ftr-473	492	25	in	in	ADP
ftr-473	492	26	the	the	DET
ftr-473	492	27	hypothetical	hypothetical	ADJ
ftr-473	492	28	with	with	ADP
ftr-473	492	29	the	the	DET
ftr-473	492	30	after	after	ADP
ftr-473	492	31	-	-	PUNCT
ftr-473	492	32	tax	tax	NOUN
ftr-473	492	33	distribution	distribution	NOUN
ftr-473	492	34	of	of	ADP
ftr-473	492	35	a	a	DET
ftr-473	492	36	contribution	contribution	NOUN
ftr-473	492	37	to	to	ADP
ftr-473	492	38	a	a	DET
ftr-473	492	39	plan	plan	NOUN
ftr-473	492	40	.	.	PUNCT
ftr-473	493	1	the	the	DET
ftr-473	493	2	figures	figure	NOUN
ftr-473	493	3	assume	assume	VERB
ftr-473	493	4	that	that	SCONJ
ftr-473	493	5	the	the	DET
ftr-473	493	6	entire	entire	ADJ
ftr-473	493	7	plan	plan	NOUN
ftr-473	493	8	distribution	distribution	NOUN
ftr-473	493	9	was	be	AUX
ftr-473	493	10	subject	subject	ADJ
ftr-473	493	11	to	to	ADP
ftr-473	493	12	a	a	DET
ftr-473	493	13	39.6	39.6	NUM
ftr-473	493	14	%	%	NOUN
ftr-473	493	15	marginal	marginal	ADJ
ftr-473	493	16	tax	tax	NOUN
ftr-473	493	17	rate	rate	NOUN
ftr-473	493	18	,	,	PUNCT
ftr-473	493	19	plus	plus	CCONJ
ftr-473	493	20	the	the	DET
ftr-473	493	21	15	15	NUM
ftr-473	493	22	%	%	NOUN
ftr-473	493	23	excise	excise	NOUN
ftr-473	493	24	tax	tax	NOUN
ftr-473	493	25	.	.	PUNCT
ftr-473	494	1	an	an	DET
ftr-473	494	2	earlier	early	ADJ
ftr-473	494	3	version	version	NOUN
ftr-473	494	4	of	of	ADP
ftr-473	494	5	this	this	DET
ftr-473	494	6	article	article	NOUN
ftr-473	494	7	assumed	assume	VERB
ftr-473	494	8	a	a	DET
ftr-473	494	9	31	31	NUM
ftr-473	494	10	%	%	NOUN
ftr-473	494	11	marginal	marginal	ADJ
ftr-473	494	12	tax	tax	NOUN
ftr-473	494	13	rate	rate	NOUN
ftr-473	494	14	and	and	CCONJ
ftr-473	494	15	an	an	DET
ftr-473	494	16	8	8	NUM
ftr-473	494	17	%	%	NOUN
ftr-473	494	18	return	return	NOUN
ftr-473	494	19	.	.	PUNCT
ftr-473	495	1	these	these	DET
ftr-473	495	2	assumptions	assumption	NOUN
ftr-473	495	3	yielded	yield	VERB
ftr-473	495	4	an	an	DET
ftr-473	495	5	approximately	approximately	ADV
ftr-473	495	6	10	10	NUM
ftr-473	495	7	-	-	PUNCT
ftr-473	495	8	year	year	NOUN
ftr-473	495	9	break	break	NOUN
ftr-473	495	10	-	-	PUNCT
ftr-473	495	11	even	even	ADV
ftr-473	495	12	point	point	NOUN
ftr-473	495	13	.	.	PUNCT
ftr-473	496	1	70	70	NUM
ftr-473	496	2	.	.	PUNCT
ftr-473	497	1	different	different	ADJ
ftr-473	497	2	assumptions	assumption	NOUN
ftr-473	497	3	would	would	AUX
ftr-473	497	4	either	either	CCONJ
ftr-473	497	5	lengthen	lengthen	VERB
ftr-473	497	6	or	or	CCONJ
ftr-473	497	7	shorten	shorten	VERB
ftr-473	497	8	the	the	DET
ftr-473	497	9	period	period	NOUN
ftr-473	497	10	.	.	PUNCT
ftr-473	498	1	in	in	ADP
ftr-473	498	2	addition	addition	NOUN
ftr-473	498	3	,	,	PUNCT
ftr-473	498	4	there	there	PRON
ftr-473	498	5	are	be	VERB
ftr-473	498	6	planning	plan	VERB
ftr-473	498	7	opportunities	opportunity	NOUN
ftr-473	498	8	to	to	PART
ftr-473	498	9	reduce	reduce	VERB
ftr-473	498	10	the	the	DET
ftr-473	498	11	effect	effect	NOUN
ftr-473	498	12	of	of	ADP
ftr-473	498	13	the	the	DET
ftr-473	498	14	excise	excise	NOUN
ftr-473	498	15	tax	tax	NOUN
ftr-473	498	16	.	.	PUNCT
ftr-473	499	1	for	for	ADP
ftr-473	499	2	example	example	NOUN
ftr-473	499	3	,	,	PUNCT
ftr-473	499	4	§	§	PROPN
ftr-473	499	5	4980a(c)(4	4980a(c)(4	NOUN
ftr-473	499	6	)	)	PUNCT
ftr-473	499	7	provides	provide	VERB
ftr-473	499	8	for	for	ADP
ftr-473	499	9	special	special	ADJ
ftr-473	499	10	treatment	treatment	NOUN
ftr-473	499	11	of	of	ADP
ftr-473	499	12	a	a	DET
ftr-473	499	13	lump	lump	NOUN
ftr-473	499	14	sum	sum	NOUN
ftr-473	499	15	distribution	distribution	NOUN
ftr-473	499	16	qualifying	qualify	VERB
ftr-473	499	17	under	under	ADP
ftr-473	499	18	§	§	PROPN
ftr-473	499	19	402(d)(4)(b	402(d)(4)(b	PROPN
ftr-473	499	20	)	)	PUNCT
ftr-473	499	21	and	and	CCONJ
ftr-473	499	22	§	§	PROPN
ftr-473	499	23	4980a(d)(5	4980a(d)(5	NUM
ftr-473	499	24	)	)	PUNCT
ftr-473	499	25	for	for	ADP
ftr-473	499	26	an	an	DET
ftr-473	499	27	effective	effective	ADJ
ftr-473	499	28	marital	marital	ADJ
ftr-473	499	29	deduction	deduction	NOUN
ftr-473	499	30	for	for	ADP
ftr-473	499	31	an	an	DET
ftr-473	499	32	electing	electing	ADJ
ftr-473	499	33	spouse	spouse	NOUN
ftr-473	499	34	who	who	PRON
ftr-473	499	35	elects	elect	VERB
ftr-473	499	36	to	to	PART
ftr-473	499	37	treat	treat	VERB
ftr-473	499	38	post	post	ADJ
ftr-473	499	39	-	-	ADJ
ftr-473	499	40	mortem	mortem	ADJ
ftr-473	499	41	payments	payment	NOUN
ftr-473	499	42	as	as	ADP
ftr-473	499	43	a	a	DET
ftr-473	499	44	retirement	retirement	NOUN
ftr-473	499	45	distribution	distribution	NOUN
ftr-473	499	46	to	to	ADP
ftr-473	499	47	the	the	DET
ftr-473	499	48	spouse	spouse	NOUN
ftr-473	499	49	.	.	PUNCT
ftr-473	500	1	irc	irc	PROPN
ftr-473	500	2	§	§	PROPN
ftr-473	500	3	4980a(c)(4	4980a(c)(4	PROPN
ftr-473	500	4	)	)	PUNCT
ftr-473	500	5	,	,	PUNCT
ftr-473	500	6	(	(	PUNCT
ftr-473	500	7	d)(5	d)(5	PROPN
ftr-473	500	8	)	)	PUNCT
ftr-473	500	9	.	.	PUNCT
ftr-473	501	1	see	see	VERB
ftr-473	501	2	bennett	bennett	PROPN
ftr-473	501	3	,	,	PUNCT
ftr-473	501	4	supra	supra	PROPN
ftr-473	501	5	note	note	PROPN
ftr-473	501	6	59	59	NUM
ftr-473	501	7	,	,	PUNCT
ftr-473	501	8	13.4	13.4	NUM
ftr-473	501	9	,	,	PUNCT
ftr-473	501	10	.6[7][c][ii	.6[7][c][ii	PROPN
ftr-473	501	11	]	]	PUNCT
ftr-473	501	12	;	;	PUNCT
ftr-473	501	13	see	see	VERB
ftr-473	501	14	also	also	ADV
ftr-473	501	15	wolk	wolk	NOUN
ftr-473	501	16	,	,	PUNCT
ftr-473	501	17	supra	supra	PROPN
ftr-473	501	18	note	note	NOUN
ftr-473	501	19	54	54	NUM
ftr-473	501	20	,	,	PUNCT
ftr-473	501	21	at	at	ADP
ftr-473	501	22	996	996	NUM
ftr-473	501	23	-	-	SYM
ftr-473	501	24	97	97	NUM
ftr-473	501	25	,	,	PUNCT
ftr-473	501	26	1006	1006	NUM
ftr-473	501	27	-	-	SYM
ftr-473	501	28	10	10	NUM
ftr-473	501	29	.	.	PUNCT
ftr-473	502	1	professor	professor	NOUN
ftr-473	502	2	wolk	wolk	NOUN
ftr-473	502	3	also	also	ADV
ftr-473	502	4	suggests	suggest	VERB
ftr-473	502	5	planning	planning	NOUN
ftr-473	502	6	possibilities	possibility	NOUN
ftr-473	502	7	in	in	ADP
ftr-473	502	8	community	community	NOUN
ftr-473	502	9	property	property	NOUN
ftr-473	502	10	states	state	NOUN
ftr-473	502	11	.	.	PUNCT
ftr-473	503	1	i	i	PRON
ftr-473	503	2	d.	d.	PROPN
ftr-473	503	3	at	at	ADP
ftr-473	503	4	999	999	NUM
ftr-473	503	5	-	-	SYM
ftr-473	503	6	1002	1002	NUM
ftr-473	503	7	.	.	PUNCT
ftr-473	504	1	71	71	NUM
ftr-473	504	2	.	.	PUNCT
ftr-473	505	1	it	it	PRON
ftr-473	505	2	is	be	AUX
ftr-473	505	3	possible	possible	ADJ
ftr-473	505	4	that	that	SCONJ
ftr-473	505	5	some	some	DET
ftr-473	505	6	employers	employer	NOUN
ftr-473	505	7	ignore	ignore	VERB
ftr-473	505	8	the	the	DET
ftr-473	505	9	§	§	PROPN
ftr-473	505	10	415	415	NUM
ftr-473	505	11	limits	limit	NOUN
ftr-473	505	12	because	because	SCONJ
ftr-473	505	13	of	of	ADP
ftr-473	505	14	their	their	PRON
ftr-473	505	15	complexity	complexity	NOUN
ftr-473	505	16	.	.	PUNCT
ftr-473	506	1	part	part	NOUN
ftr-473	506	2	of	of	ADP
ftr-473	506	3	the	the	DET
ftr-473	506	4	issue	issue	NOUN
ftr-473	506	5	,	,	PUNCT
ftr-473	506	6	then	then	ADV
ftr-473	506	7	,	,	PUNCT
ftr-473	506	8	might	might	AUX
ftr-473	506	9	be	be	AUX
ftr-473	506	10	which	which	PRON
ftr-473	506	11	is	be	AUX
ftr-473	506	12	preferable	preferable	ADJ
ftr-473	506	13	:	:	PUNCT
ftr-473	506	14	§	§	PROPN
ftr-473	506	15	4980a	4980a	NUM
ftr-473	506	16	with	with	ADP
ftr-473	506	17	compliance	compliance	NOUN
ftr-473	506	18	or	or	CCONJ
ftr-473	506	19	§	§	PROPN
ftr-473	506	20	415	415	NUM
ftr-473	506	21	without	without	ADP
ftr-473	506	22	?	?	PUNCT
ftr-473	507	1	72	72	NUM
ftr-473	507	2	.	.	PUNCT
ftr-473	508	1	see	see	VERB
ftr-473	508	2	bennett	bennett	PROPN
ftr-473	508	3	,	,	PUNCT
ftr-473	508	4	supra	supra	PROPN
ftr-473	508	5	note	note	PROPN
ftr-473	508	6	5	5	NUM
ftr-473	508	7	,	,	PUNCT
ftr-473	508	8	at	at	ADP
ftr-473	508	9	38	38	NUM
ftr-473	508	10	-	-	SYM
ftr-473	508	11	39	39	NUM
ftr-473	508	12	;	;	PUNCT
ftr-473	508	13	irish	irish	ADJ
ftr-473	508	14	memo	memo	NOUN
ftr-473	508	15	,	,	PUNCT
ftr-473	508	16	supra	supra	PROPN
ftr-473	508	17	note	note	NOUN
ftr-473	508	18	5	5	NUM
ftr-473	508	19	,	,	PUNCT
ftr-473	508	20	at	at	ADP
ftr-473	508	21	7	7	NUM
ftr-473	508	22	-	-	SYM
ftr-473	508	23	8	8	NUM
ftr-473	508	24	.	.	PUNCT
ftr-473	509	1	[	[	X
ftr-473	509	2	vol	vol	NOUN
ftr-473	509	3	.	.	NOUN
ftr-473	509	4	2:2	2:2	NUM
ftr-473	509	5	simplification	simplification	NOUN
ftr-473	509	6	and	and	CCONJ
ftr-473	509	7	irc	irc	AUX
ftr-473	509	8	§	§	PROPN
ftr-473	509	9	415	415	NUM
ftr-473	509	10	contributed	contribute	VERB
ftr-473	509	11	to	to	ADP
ftr-473	509	12	the	the	DET
ftr-473	509	13	plan	plan	NOUN
ftr-473	509	14	in	in	ADP
ftr-473	509	15	each	each	DET
ftr-473	509	16	year	year	NOUN
ftr-473	509	17	,	,	PUNCT
ftr-473	509	18	the	the	DET
ftr-473	509	19	plan	plan	NOUN
ftr-473	509	20	's	's	PART
ftr-473	509	21	rate	rate	NOUN
ftr-473	509	22	of	of	ADP
ftr-473	509	23	return	return	NOUN
ftr-473	509	24	for	for	ADP
ftr-473	509	25	each	each	DET
ftr-473	509	26	year	year	NOUN
ftr-473	509	27	,	,	PUNCT
ftr-473	509	28	the	the	DET
ftr-473	509	29	taxpayer	taxpayer	NOUN
ftr-473	509	30	's	's	PART
ftr-473	509	31	marginal	marginal	ADJ
ftr-473	509	32	tax	tax	NOUN
ftr-473	509	33	rate	rate	NOUN
ftr-473	509	34	for	for	ADP
ftr-473	509	35	each	each	DET
ftr-473	509	36	year	year	NOUN
ftr-473	509	37	,	,	PUNCT
ftr-473	509	38	and	and	CCONJ
ftr-473	509	39	the	the	DET
ftr-473	509	40	taxpayer	taxpayer	NOUN
ftr-473	509	41	's	's	PART
ftr-473	509	42	theoretical	theoretical	ADJ
ftr-473	509	43	rate	rate	NOUN
ftr-473	509	44	of	of	ADP
ftr-473	509	45	return	return	NOUN
ftr-473	509	46	on	on	ADP
ftr-473	509	47	nonqualified	nonqualified	ADJ
ftr-473	509	48	plan	plan	NOUN
ftr-473	509	49	investments	investment	NOUN
ftr-473	509	50	for	for	ADP
ftr-473	509	51	each	each	DET
ftr-473	509	52	year	year	NOUN
ftr-473	509	53	.	.	PUNCT
ftr-473	509	54	'	'	PUNCT
ftr-473	510	1	"	"	PUNCT
ftr-473	510	2	no	no	DET
ftr-473	510	3	one	one	NOUN
ftr-473	510	4	could	could	AUX
ftr-473	510	5	seriously	seriously	ADV
ftr-473	510	6	suggest	suggest	VERB
ftr-473	510	7	that	that	SCONJ
ftr-473	510	8	such	such	DET
ftr-473	510	9	an	an	DET
ftr-473	510	10	approach	approach	NOUN
ftr-473	510	11	is	be	AUX
ftr-473	510	12	workable	workable	ADJ
ftr-473	510	13	.	.	PUNCT
ftr-473	511	1	the	the	DET
ftr-473	511	2	recordkeeping	recordkeeping	NOUN
ftr-473	511	3	requirements	requirement	NOUN
ftr-473	511	4	would	would	AUX
ftr-473	511	5	be	be	AUX
ftr-473	511	6	staggering	staggering	ADJ
ftr-473	511	7	and	and	CCONJ
ftr-473	511	8	determining	determine	VERB
ftr-473	511	9	alternate	alternate	ADJ
ftr-473	511	10	rates	rate	NOUN
ftr-473	511	11	of	of	ADP
ftr-473	511	12	return	return	NOUN
ftr-473	511	13	virtually	virtually	ADV
ftr-473	511	14	impossible	impossible	ADJ
ftr-473	511	15	without	without	ADP
ftr-473	511	16	resort	resort	NOUN
ftr-473	511	17	to	to	ADP
ftr-473	511	18	across	across	ADP
ftr-473	511	19	-	-	PUNCT
ftr-473	511	20	the	the	DET
ftr-473	511	21	-	-	PUNCT
ftr-473	511	22	board	board	NOUN
ftr-473	511	23	,	,	PUNCT
ftr-473	511	24	rough	rough	ADJ
ftr-473	511	25	-	-	PUNCT
ftr-473	511	26	justice	justice	NOUN
ftr-473	511	27	assumptions	assumption	NOUN
ftr-473	511	28	.	.	PUNCT
ftr-473	512	1	what	what	PRON
ftr-473	512	2	's	be	AUX
ftr-473	512	3	worse	bad	ADJ
ftr-473	512	4	still	still	ADV
ftr-473	512	5	,	,	PUNCT
ftr-473	512	6	the	the	DET
ftr-473	512	7	complexity	complexity	NOUN
ftr-473	512	8	would	would	AUX
ftr-473	512	9	be	be	AUX
ftr-473	512	10	visited	visit	VERB
ftr-473	512	11	at	at	ADP
ftr-473	512	12	the	the	DET
ftr-473	512	13	individual	individual	ADJ
ftr-473	512	14	taxpayer	taxpayer	NOUN
ftr-473	512	15	level	level	NOUN
ftr-473	512	16	.	.	PUNCT
ftr-473	513	1	at	at	ADP
ftr-473	513	2	least	least	ADJ
ftr-473	513	3	with	with	ADP
ftr-473	513	4	section	section	NOUN
ftr-473	513	5	415	415	NUM
ftr-473	513	6	,	,	PUNCT
ftr-473	513	7	the	the	DET
ftr-473	513	8	complexity	complexity	NOUN
ftr-473	513	9	occurs	occur	VERB
ftr-473	513	10	at	at	ADP
ftr-473	513	11	the	the	DET
ftr-473	513	12	plan	plan	NOUN
ftr-473	513	13	level	level	NOUN
ftr-473	513	14	,	,	PUNCT
ftr-473	513	15	where	where	SCONJ
ftr-473	513	16	it	it	PRON
ftr-473	513	17	is	be	AUX
ftr-473	513	18	likely	likely	ADJ
ftr-473	513	19	to	to	PART
ftr-473	513	20	be	be	AUX
ftr-473	513	21	less	less	ADV
ftr-473	513	22	bedeviling.74	bedeviling.74	ADJ
ftr-473	513	23	increasing	increase	VERB
ftr-473	513	24	the	the	DET
ftr-473	513	25	section	section	NOUN
ftr-473	513	26	4980a	4980a	NUM
ftr-473	513	27	tax	tax	NOUN
ftr-473	513	28	also	also	ADV
ftr-473	513	29	is	be	AUX
ftr-473	513	30	an	an	DET
ftr-473	513	31	unappealing	unappealing	ADJ
ftr-473	513	32	idea	idea	NOUN
ftr-473	513	33	.	.	PUNCT
ftr-473	514	1	if	if	SCONJ
ftr-473	514	2	the	the	DET
ftr-473	514	3	increase	increase	NOUN
ftr-473	514	4	is	be	AUX
ftr-473	514	5	high	high	ADJ
ftr-473	514	6	enough	enough	ADV
ftr-473	514	7	to	to	PART
ftr-473	514	8	discourage	discourage	VERB
ftr-473	514	9	excessive	excessive	ADJ
ftr-473	514	10	early	early	ADJ
ftr-473	514	11	accumulations	accumulation	NOUN
ftr-473	514	12	of	of	ADP
ftr-473	514	13	assets	asset	NOUN
ftr-473	514	14	,	,	PUNCT
ftr-473	514	15	it	it	PRON
ftr-473	514	16	will	will	AUX
ftr-473	514	17	impose	impose	VERB
ftr-473	514	18	a	a	DET
ftr-473	514	19	substantial	substantial	ADJ
ftr-473	514	20	tax	tax	NOUN
ftr-473	514	21	penalty	penalty	NOUN
ftr-473	514	22	on	on	ADP
ftr-473	514	23	individuals	individual	NOUN
ftr-473	514	24	whose	whose	DET
ftr-473	514	25	pension	pension	NOUN
ftr-473	514	26	wealth	wealth	NOUN
ftr-473	514	27	is	be	AUX
ftr-473	514	28	attributable	attributable	ADJ
ftr-473	514	29	either	either	ADV
ftr-473	514	30	to	to	ADP
ftr-473	514	31	strong	strong	ADJ
ftr-473	514	32	investment	investment	NOUN
ftr-473	514	33	performance	performance	NOUN
ftr-473	514	34	or	or	CCONJ
ftr-473	514	35	late	late	ADJ
ftr-473	514	36	plan	plan	NOUN
ftr-473	514	37	contributions	contribution	NOUN
ftr-473	514	38	.	.	PUNCT
ftr-473	514	39	"	"	PUNCT
ftr-473	515	1	moreover	moreover	ADV
ftr-473	515	2	,	,	PUNCT
ftr-473	515	3	assuming	assume	VERB
ftr-473	515	4	annual	annual	ADJ
ftr-473	515	5	returns	return	NOUN
ftr-473	515	6	on	on	ADP
ftr-473	515	7	investment	investment	NOUN
ftr-473	515	8	of	of	ADP
ftr-473	515	9	6	6	NUM
ftr-473	515	10	%	%	NOUN
ftr-473	515	11	and	and	CCONJ
ftr-473	515	12	an	an	DET
ftr-473	515	13	employee	employee	NOUN
ftr-473	515	14	with	with	ADP
ftr-473	515	15	a	a	DET
ftr-473	515	16	constant	constant	ADJ
ftr-473	515	17	39.6	39.6	NUM
ftr-473	515	18	%	%	NOUN
ftr-473	515	19	marginal	marginal	ADJ
ftr-473	515	20	tax	tax	NOUN
ftr-473	515	21	rate	rate	NOUN
ftr-473	515	22	,	,	PUNCT
ftr-473	515	23	the	the	DET
ftr-473	515	24	excise	excise	NOUN
ftr-473	515	25	tax	tax	NOUN
ftr-473	515	26	would	would	AUX
ftr-473	515	27	have	have	VERB
ftr-473	515	28	to	to	PART
ftr-473	515	29	be	be	AUX
ftr-473	515	30	approximately	approximately	ADV
ftr-473	515	31	27.2	27.2	NUM
ftr-473	515	32	%	%	NOUN
ftr-473	515	33	to	to	PART
ftr-473	515	34	prevent	prevent	VERB
ftr-473	515	35	tax	tax	NOUN
ftr-473	515	36	deferral	deferral	ADJ
ftr-473	515	37	advantages	advantage	NOUN
ftr-473	515	38	for	for	ADP
ftr-473	515	39	benefits	benefit	NOUN
ftr-473	515	40	resulting	result	VERB
ftr-473	515	41	from	from	ADP
ftr-473	515	42	level	level	NOUN
ftr-473	515	43	contributions	contribution	NOUN
ftr-473	515	44	over	over	ADP
ftr-473	515	45	a	a	DET
ftr-473	515	46	forty	forty	NUM
ftr-473	515	47	-	-	PUNCT
ftr-473	515	48	year	year	NOUN
ftr-473	515	49	career.76	career.76	NOUN
ftr-473	515	50	finally	finally	ADV
ftr-473	515	51	,	,	PUNCT
ftr-473	515	52	changes	change	NOUN
ftr-473	515	53	in	in	ADP
ftr-473	515	54	income	income	NOUN
ftr-473	515	55	tax	tax	NOUN
ftr-473	515	56	rates	rate	NOUN
ftr-473	515	57	would	would	AUX
ftr-473	515	58	virtually	virtually	ADV
ftr-473	515	59	mandate	mandate	VERB
ftr-473	515	60	complicated	complicated	ADJ
ftr-473	515	61	adjustments	adjustment	NOUN
ftr-473	515	62	of	of	ADP
ftr-473	515	63	the	the	DET
ftr-473	515	64	excise	excise	NOUN
ftr-473	515	65	tax.77	tax.77	NOUN
ftr-473	515	66	73	73	NUM
ftr-473	515	67	.	.	PUNCT
ftr-473	516	1	see	see	VERB
ftr-473	516	2	wolk	wolk	NOUN
ftr-473	516	3	,	,	PUNCT
ftr-473	516	4	supra	supra	PROPN
ftr-473	516	5	note	note	NOUN
ftr-473	516	6	54	54	NUM
ftr-473	516	7	,	,	PUNCT
ftr-473	516	8	at	at	ADP
ftr-473	516	9	1020	1020	NUM
ftr-473	516	10	-	-	SYM
ftr-473	516	11	21	21	NUM
ftr-473	516	12	.	.	PUNCT
ftr-473	517	1	74	74	NUM
ftr-473	517	2	.	.	PUNCT
ftr-473	518	1	interestingly	interestingly	ADV
ftr-473	518	2	,	,	PUNCT
ftr-473	518	3	the	the	DET
ftr-473	518	4	department	department	NOUN
ftr-473	518	5	of	of	ADP
ftr-473	518	6	the	the	DET
ftr-473	518	7	treasury	treasury	NOUN
ftr-473	518	8	,	,	PUNCT
ftr-473	518	9	when	when	SCONJ
ftr-473	518	10	it	it	PRON
ftr-473	518	11	proposed	propose	VERB
ftr-473	518	12	the	the	DET
ftr-473	518	13	excise	excise	NOUN
ftr-473	518	14	tax	tax	NOUN
ftr-473	518	15	as	as	ADP
ftr-473	518	16	a	a	DET
ftr-473	518	17	replacement	replacement	NOUN
ftr-473	518	18	for	for	ADP
ftr-473	518	19	§	§	PROPN
ftr-473	518	20	415(e	415(e	PROPN
ftr-473	518	21	)	)	PUNCT
ftr-473	518	22	,	,	PUNCT
ftr-473	518	23	argued	argue	VERB
ftr-473	518	24	that	that	SCONJ
ftr-473	518	25	complexity	complexity	NOUN
ftr-473	518	26	at	at	ADP
ftr-473	518	27	the	the	DET
ftr-473	518	28	participant	participant	ADJ
ftr-473	518	29	level	level	NOUN
ftr-473	518	30	was	be	AUX
ftr-473	518	31	preferable	preferable	ADJ
ftr-473	518	32	to	to	ADP
ftr-473	518	33	complexity	complexity	NOUN
ftr-473	518	34	at	at	ADP
ftr-473	518	35	the	the	DET
ftr-473	518	36	plan	plan	NOUN
ftr-473	518	37	level	level	NOUN
ftr-473	518	38	because	because	SCONJ
ftr-473	518	39	it	it	PRON
ftr-473	518	40	did	do	AUX
ftr-473	518	41	not	not	PART
ftr-473	518	42	impose	impose	VERB
ftr-473	518	43	an	an	DET
ftr-473	518	44	administrative	administrative	ADJ
ftr-473	518	45	burden	burden	NOUN
ftr-473	518	46	on	on	ADP
ftr-473	518	47	the	the	DET
ftr-473	518	48	plan	plan	NOUN
ftr-473	518	49	.	.	PUNCT
ftr-473	519	1	tax	tax	NOUN
ftr-473	519	2	reform	reform	NOUN
ftr-473	519	3	,	,	PUNCT
ftr-473	519	4	supra	supra	PROPN
ftr-473	519	5	note	note	NOUN
ftr-473	519	6	4	4	NUM
ftr-473	519	7	,	,	PUNCT
ftr-473	519	8	at	at	ADP
ftr-473	519	9	352	352	NUM
ftr-473	519	10	-	-	SYM
ftr-473	519	11	53	53	NUM
ftr-473	519	12	.	.	PUNCT
ftr-473	519	13	75	75	NUM
ftr-473	519	14	.	.	PUNCT
ftr-473	520	1	see	see	VERB
ftr-473	520	2	gridlock	gridlock	NOUN
ftr-473	520	3	,	,	PUNCT
ftr-473	520	4	supra	supra	PROPN
ftr-473	520	5	note	note	NOUN
ftr-473	520	6	1	1	NUM
ftr-473	520	7	,	,	PUNCT
ftr-473	520	8	at	at	ADP
ftr-473	520	9	33	33	NUM
ftr-473	520	10	(	(	PUNCT
ftr-473	520	11	noting	note	VERB
ftr-473	520	12	that	that	SCONJ
ftr-473	520	13	the	the	DET
ftr-473	520	14	tax	tax	NOUN
ftr-473	520	15	"	"	PUNCT
ftr-473	520	16	acts	act	NOUN
ftr-473	520	17	as	as	ADP
ftr-473	520	18	a	a	DET
ftr-473	520	19	penalty	penalty	NOUN
ftr-473	520	20	on	on	ADP
ftr-473	520	21	investment	investment	NOUN
ftr-473	520	22	success	success	NOUN
ftr-473	520	23	"	"	PUNCT
ftr-473	520	24	)	)	PUNCT
ftr-473	520	25	;	;	PUNCT
ftr-473	520	26	bennett	bennett	PROPN
ftr-473	520	27	,	,	PUNCT
ftr-473	520	28	supra	supra	PROPN
ftr-473	520	29	note	note	PROPN
ftr-473	520	30	5	5	NUM
ftr-473	520	31	,	,	PUNCT
ftr-473	520	32	at	at	ADP
ftr-473	520	33	39	39	NUM
ftr-473	520	34	(	(	PUNCT
ftr-473	520	35	noting	note	VERB
ftr-473	520	36	that	that	SCONJ
ftr-473	520	37	"	"	PUNCT
ftr-473	520	38	the	the	DET
ftr-473	520	39	excise	excise	NOUN
ftr-473	520	40	tax	tax	NOUN
ftr-473	520	41	penalizes	penalize	NOUN
ftr-473	520	42	good	good	ADJ
ftr-473	520	43	investment	investment	NOUN
ftr-473	520	44	experience	experience	NOUN
ftr-473	520	45	rather	rather	ADV
ftr-473	520	46	than	than	ADP
ftr-473	520	47	simply	simply	ADV
ftr-473	520	48	addressing	address	VERB
ftr-473	520	49	overaccumulation	overaccumulation	NOUN
ftr-473	520	50	from	from	ADP
ftr-473	520	51	contributions	contribution	NOUN
ftr-473	520	52	,	,	PUNCT
ftr-473	520	53	"	"	PUNCT
ftr-473	520	54	but	but	CCONJ
ftr-473	520	55	also	also	ADV
ftr-473	520	56	that	that	SCONJ
ftr-473	520	57	even	even	ADV
ftr-473	520	58	"	"	PUNCT
ftr-473	520	59	good	good	ADJ
ftr-473	520	60	investment	investment	NOUN
ftr-473	520	61	experience	experience	NOUN
ftr-473	520	62	[	[	X
ftr-473	520	63	has	have	VERB
ftr-473	520	64	]	]	X
ftr-473	520	65	the	the	DET
ftr-473	520	66	advantage	advantage	NOUN
ftr-473	520	67	of	of	ADP
ftr-473	520	68	tax	tax	NOUN
ftr-473	520	69	-	-	PUNCT
ftr-473	520	70	free	free	ADJ
ftr-473	520	71	build	build	NOUN
ftr-473	520	72	-	-	PUNCT
ftr-473	520	73	up	up	NOUN
ftr-473	520	74	in	in	ADP
ftr-473	520	75	a	a	DET
ftr-473	520	76	plan	plan	NOUN
ftr-473	520	77	"	"	PUNCT
ftr-473	520	78	)	)	PUNCT
ftr-473	520	79	.	.	PUNCT
ftr-473	521	1	professor	professor	NOUN
ftr-473	521	2	wolk	wolk	NOUN
ftr-473	521	3	,	,	PUNCT
ftr-473	521	4	however	however	ADV
ftr-473	521	5	,	,	PUNCT
ftr-473	521	6	notes	note	VERB
ftr-473	521	7	that	that	SCONJ
ftr-473	521	8	the	the	DET
ftr-473	521	9	tax	tax	NOUN
ftr-473	521	10	acts	act	VERB
ftr-473	521	11	particularly	particularly	ADV
ftr-473	521	12	unfairly	unfairly	ADV
ftr-473	521	13	in	in	ADP
ftr-473	521	14	cases	case	NOUN
ftr-473	521	15	of	of	ADP
ftr-473	521	16	unrealized	unrealized	ADJ
ftr-473	521	17	appreciation	appreciation	NOUN
ftr-473	521	18	.	.	PUNCT
ftr-473	522	1	wolk	wolk	NOUN
ftr-473	522	2	,	,	PUNCT
ftr-473	522	3	supra	supra	PROPN
ftr-473	522	4	note	note	NOUN
ftr-473	522	5	54	54	NUM
ftr-473	522	6	,	,	PUNCT
ftr-473	522	7	at	at	ADP
ftr-473	522	8	1022	1022	NUM
ftr-473	522	9	.	.	PUNCT
ftr-473	523	1	in	in	ADP
ftr-473	523	2	such	such	ADJ
ftr-473	523	3	cases	case	NOUN
ftr-473	523	4	,	,	PUNCT
ftr-473	523	5	the	the	DET
ftr-473	523	6	qualified	qualified	ADJ
ftr-473	523	7	plan	plan	NOUN
ftr-473	523	8	offers	offer	VERB
ftr-473	523	9	no	no	DET
ftr-473	523	10	tax	tax	NOUN
ftr-473	523	11	benefit	benefit	NOUN
ftr-473	523	12	since	since	SCONJ
ftr-473	523	13	unrealized	unrealized	ADJ
ftr-473	523	14	gain	gain	NOUN
ftr-473	523	15	is	be	AUX
ftr-473	523	16	not	not	PART
ftr-473	523	17	taxed	tax	VERB
ftr-473	523	18	outside	outside	ADP
ftr-473	523	19	the	the	DET
ftr-473	523	20	plan	plan	NOUN
ftr-473	523	21	until	until	ADP
ftr-473	523	22	disposition	disposition	NOUN
ftr-473	523	23	.	.	PUNCT
ftr-473	524	1	i	i	PRON
ftr-473	524	2	d.	d.	PROPN
ftr-473	524	3	subjecting	subject	VERB
ftr-473	524	4	what	what	PRON
ftr-473	524	5	would	would	AUX
ftr-473	524	6	be	be	AUX
ftr-473	524	7	unrealized	unrealized	ADJ
ftr-473	524	8	appreciation	appreciation	NOUN
ftr-473	524	9	outside	outside	ADP
ftr-473	524	10	the	the	DET
ftr-473	524	11	plan	plan	NOUN
ftr-473	524	12	to	to	ADP
ftr-473	524	13	an	an	DET
ftr-473	524	14	excise	excise	NOUN
ftr-473	524	15	tax	tax	NOUN
ftr-473	524	16	when	when	SCONJ
ftr-473	524	17	the	the	DET
ftr-473	524	18	appreciated	appreciated	ADJ
ftr-473	524	19	assets	asset	NOUN
ftr-473	524	20	are	be	AUX
ftr-473	524	21	distributed	distribute	VERB
ftr-473	524	22	is	be	AUX
ftr-473	524	23	difficult	difficult	ADJ
ftr-473	524	24	to	to	PART
ftr-473	524	25	defend	defend	VERB
ftr-473	524	26	.	.	PUNCT
ftr-473	525	1	76	76	NUM
ftr-473	525	2	.	.	PUNCT
ftr-473	526	1	the	the	DET
ftr-473	526	2	27.2	27.2	NUM
ftr-473	526	3	%	%	NOUN
ftr-473	526	4	tax	tax	NOUN
ftr-473	526	5	rate	rate	NOUN
ftr-473	526	6	reflects	reflect	VERB
ftr-473	526	7	a	a	DET
ftr-473	526	8	further	further	ADJ
ftr-473	526	9	assumption	assumption	NOUN
ftr-473	526	10	:	:	PUNCT
ftr-473	526	11	that	that	SCONJ
ftr-473	526	12	plan	plan	NOUN
ftr-473	526	13	benefits	benefit	NOUN
ftr-473	526	14	were	be	AUX
ftr-473	526	15	paid	pay	VERB
ftr-473	526	16	out	out	ADP
ftr-473	526	17	in	in	ADP
ftr-473	526	18	a	a	DET
ftr-473	526	19	lump	lump	NOUN
ftr-473	526	20	sum	sum	NOUN
ftr-473	526	21	at	at	ADP
ftr-473	526	22	retirement	retirement	NOUN
ftr-473	526	23	age	age	NOUN
ftr-473	526	24	.	.	PUNCT
ftr-473	527	1	for	for	ADP
ftr-473	527	2	benefits	benefit	NOUN
ftr-473	527	3	paid	pay	VERB
ftr-473	527	4	out	out	ADP
ftr-473	527	5	as	as	ADP
ftr-473	527	6	annuities	annuity	NOUN
ftr-473	527	7	,	,	PUNCT
ftr-473	527	8	the	the	DET
ftr-473	527	9	tax	tax	NOUN
ftr-473	527	10	would	would	AUX
ftr-473	527	11	have	have	VERB
ftr-473	527	12	to	to	PART
ftr-473	527	13	be	be	AUX
ftr-473	527	14	still	still	ADV
ftr-473	527	15	higher	high	ADJ
ftr-473	527	16	to	to	PART
ftr-473	527	17	reflect	reflect	VERB
ftr-473	527	18	the	the	DET
ftr-473	527	19	fact	fact	NOUN
ftr-473	527	20	that	that	SCONJ
ftr-473	527	21	tax	tax	NOUN
ftr-473	527	22	deferral	deferral	NOUN
ftr-473	527	23	continues	continue	VERB
ftr-473	527	24	while	while	SCONJ
ftr-473	527	25	assets	asset	NOUN
ftr-473	527	26	are	be	AUX
ftr-473	527	27	held	hold	VERB
ftr-473	527	28	by	by	ADP
ftr-473	527	29	the	the	DET
ftr-473	527	30	plan	plan	NOUN
ftr-473	527	31	.	.	PUNCT
ftr-473	528	1	in	in	ADP
ftr-473	528	2	an	an	DET
ftr-473	528	3	earlier	early	ADJ
ftr-473	528	4	draft	draft	NOUN
ftr-473	528	5	of	of	ADP
ftr-473	528	6	this	this	DET
ftr-473	528	7	article	article	NOUN
ftr-473	528	8	,	,	PUNCT
ftr-473	528	9	which	which	PRON
ftr-473	528	10	assumed	assume	VERB
ftr-473	528	11	an	an	DET
ftr-473	528	12	8	8	NUM
ftr-473	528	13	%	%	NOUN
ftr-473	528	14	rate	rate	NOUN
ftr-473	528	15	of	of	ADP
ftr-473	528	16	return	return	NOUN
ftr-473	528	17	and	and	CCONJ
ftr-473	528	18	a	a	DET
ftr-473	528	19	31	31	NUM
ftr-473	528	20	%	%	NOUN
ftr-473	528	21	marginal	marginal	ADJ
ftr-473	528	22	income	income	NOUN
ftr-473	528	23	tax	tax	NOUN
ftr-473	528	24	rate	rate	NOUN
ftr-473	528	25	,	,	PUNCT
ftr-473	528	26	the	the	DET
ftr-473	528	27	excise	excise	NOUN
ftr-473	528	28	tax	tax	NOUN
ftr-473	528	29	would	would	AUX
ftr-473	528	30	have	have	AUX
ftr-473	528	31	needed	need	VERB
ftr-473	528	32	to	to	PART
ftr-473	528	33	increase	increase	VERB
ftr-473	528	34	to	to	ADP
ftr-473	528	35	33.3	33.3	NUM
ftr-473	528	36	%	%	NOUN
ftr-473	528	37	.	.	PUNCT
ftr-473	529	1	if	if	SCONJ
ftr-473	529	2	the	the	DET
ftr-473	529	3	marginal	marginal	ADJ
ftr-473	529	4	tax	tax	NOUN
ftr-473	529	5	rate	rate	NOUN
ftr-473	529	6	were	be	AUX
ftr-473	529	7	31	31	NUM
ftr-473	529	8	%	%	NOUN
ftr-473	529	9	and	and	CCONJ
ftr-473	529	10	the	the	DET
ftr-473	529	11	rate	rate	NOUN
ftr-473	529	12	of	of	ADP
ftr-473	529	13	return	return	NOUN
ftr-473	529	14	were	be	AUX
ftr-473	529	15	6	6	NUM
ftr-473	529	16	%	%	NOUN
ftr-473	529	17	,	,	PUNCT
ftr-473	529	18	the	the	DET
ftr-473	529	19	excise	excise	NOUN
ftr-473	529	20	tax	tax	NOUN
ftr-473	529	21	would	would	AUX
ftr-473	529	22	need	need	VERB
ftr-473	529	23	to	to	PART
ftr-473	529	24	be	be	AUX
ftr-473	529	25	26	26	NUM
ftr-473	529	26	%	%	NOUN
ftr-473	529	27	.	.	PUNCT
ftr-473	530	1	77	77	NUM
ftr-473	530	2	.	.	PUNCT
ftr-473	531	1	this	this	PRON
ftr-473	531	2	is	be	AUX
ftr-473	531	3	so	so	ADV
ftr-473	531	4	because	because	SCONJ
ftr-473	531	5	a	a	DET
ftr-473	531	6	change	change	NOUN
ftr-473	531	7	in	in	ADP
ftr-473	531	8	tax	tax	NOUN
ftr-473	531	9	rates	rate	NOUN
ftr-473	531	10	would	would	AUX
ftr-473	531	11	change	change	VERB
ftr-473	531	12	the	the	DET
ftr-473	531	13	size	size	NOUN
ftr-473	531	14	of	of	ADP
ftr-473	531	15	the	the	DET
ftr-473	531	16	tax	tax	NOUN
ftr-473	531	17	subsidy	subsidy	NOUN
ftr-473	531	18	,	,	PUNCT
ftr-473	531	19	sometimes	sometimes	ADV
ftr-473	531	20	reducing	reduce	VERB
ftr-473	531	21	it	it	PRON
ftr-473	531	22	,	,	PUNCT
ftr-473	531	23	sometimes	sometimes	ADV
ftr-473	531	24	increasing	increase	VERB
ftr-473	531	25	it	it	PRON
ftr-473	531	26	.	.	PUNCT
ftr-473	532	1	moreover	moreover	ADV
ftr-473	532	2	,	,	PUNCT
ftr-473	532	3	changes	change	NOUN
ftr-473	532	4	in	in	ADP
ftr-473	532	5	tax	tax	NOUN
ftr-473	532	6	rates	rate	NOUN
ftr-473	532	7	could	could	AUX
ftr-473	532	8	affect	affect	VERB
ftr-473	532	9	people	people	NOUN
ftr-473	532	10	differently	differently	ADV
ftr-473	532	11	.	.	PUNCT
ftr-473	533	1	assume	assume	VERB
ftr-473	533	2	a	a	DET
ftr-473	533	3	taxpayer	taxpayer	NOUN
ftr-473	533	4	accumulated	accumulate	VERB
ftr-473	533	5	pension	pension	NOUN
ftr-473	533	6	wealth	wealth	NOUN
ftr-473	533	7	while	while	SCONJ
ftr-473	533	8	her	her	PRON
ftr-473	533	9	marginal	marginal	ADJ
ftr-473	533	10	tax	tax	NOUN
ftr-473	533	11	rate	rate	NOUN
ftr-473	533	12	was	be	AUX
ftr-473	533	13	40	40	NUM
ftr-473	533	14	%	%	NOUN
ftr-473	533	15	.	.	PUNCT
ftr-473	534	1	when	when	SCONJ
ftr-473	534	2	the	the	DET
ftr-473	534	3	taxpayer	taxpayer	NOUN
ftr-473	534	4	retires	retire	VERB
ftr-473	534	5	,	,	PUNCT
ftr-473	534	6	congress	congress	PROPN
ftr-473	534	7	increases	increase	VERB
ftr-473	534	8	the	the	DET
ftr-473	534	9	tax	tax	NOUN
ftr-473	534	10	rates	rate	NOUN
ftr-473	534	11	such	such	ADJ
ftr-473	534	12	that	that	SCONJ
ftr-473	534	13	the	the	DET
ftr-473	534	14	taxpayer	taxpayer	NOUN
ftr-473	534	15	's	's	PART
ftr-473	534	16	marginal	marginal	ADJ
ftr-473	534	17	tax	tax	NOUN
ftr-473	534	18	rate	rate	NOUN
ftr-473	534	19	is	be	AUX
ftr-473	534	20	now	now	ADV
ftr-473	534	21	50	50	NUM
ftr-473	534	22	%	%	NOUN
ftr-473	534	23	.	.	PUNCT
ftr-473	535	1	one	one	PRON
ftr-473	535	2	could	could	AUX
ftr-473	535	3	argue	argue	VERB
ftr-473	535	4	that	that	SCONJ
ftr-473	535	5	the	the	DET
ftr-473	535	6	excise	excise	NOUN
ftr-473	535	7	tax	tax	NOUN
ftr-473	535	8	should	should	AUX
ftr-473	535	9	be	be	AUX
ftr-473	535	10	19941	19941	NUM
ftr-473	535	11	florida	florida	PROPN
ftr-473	535	12	tax	tax	NOUN
ftr-473	535	13	review	review	NOUN
ftr-473	535	14	even	even	ADV
ftr-473	535	15	if	if	SCONJ
ftr-473	535	16	section	section	NOUN
ftr-473	535	17	4980a	4980a	NUM
ftr-473	535	18	were	be	AUX
ftr-473	535	19	substantially	substantially	ADV
ftr-473	535	20	increased	increase	VERB
ftr-473	535	21	or	or	CCONJ
ftr-473	535	22	amended	amend	VERB
ftr-473	535	23	to	to	ADP
ftr-473	535	24	precisely	precisely	ADV
ftr-473	535	25	,	,	PUNCT
ftr-473	535	26	or	or	CCONJ
ftr-473	535	27	at	at	ADP
ftr-473	535	28	least	least	ADJ
ftr-473	535	29	more	more	ADV
ftr-473	535	30	precisely	precisely	ADV
ftr-473	535	31	,	,	PUNCT
ftr-473	535	32	target	target	VERB
ftr-473	535	33	the	the	DET
ftr-473	535	34	tax	tax	NOUN
ftr-473	535	35	deferral	deferral	NOUN
ftr-473	535	36	of	of	ADP
ftr-473	535	37	"	"	PUNCT
ftr-473	535	38	excess	excess	ADJ
ftr-473	535	39	distributions	distribution	NOUN
ftr-473	535	40	,	,	PUNCT
ftr-473	535	41	"	"	PUNCT
ftr-473	535	42	elimination	elimination	NOUN
ftr-473	535	43	of	of	ADP
ftr-473	535	44	section	section	NOUN
ftr-473	535	45	415	415	NUM
ftr-473	535	46	might	might	AUX
ftr-473	535	47	still	still	ADV
ftr-473	535	48	be	be	AUX
ftr-473	535	49	a	a	DET
ftr-473	535	50	source	source	NOUN
ftr-473	535	51	of	of	ADP
ftr-473	535	52	potential	potential	ADJ
ftr-473	535	53	havoc	havoc	NOUN
ftr-473	535	54	for	for	ADP
ftr-473	535	55	revenue	revenue	NOUN
ftr-473	535	56	collection	collection	NOUN
ftr-473	535	57	over	over	ADP
ftr-473	535	58	a	a	DET
ftr-473	535	59	transition	transition	NOUN
ftr-473	535	60	period	period	NOUN
ftr-473	535	61	,	,	PUNCT
ftr-473	535	62	because	because	SCONJ
ftr-473	535	63	the	the	DET
ftr-473	535	64	revenue	revenue	NOUN
ftr-473	535	65	loss	loss	NOUN
ftr-473	535	66	would	would	AUX
ftr-473	535	67	occur	occur	VERB
ftr-473	535	68	annually	annually	ADV
ftr-473	535	69	as	as	SCONJ
ftr-473	535	70	contributions	contribution	NOUN
ftr-473	535	71	were	be	AUX
ftr-473	535	72	made	make	VERB
ftr-473	535	73	to	to	ADP
ftr-473	535	74	qualified	qualified	ADJ
ftr-473	535	75	plans	plan	NOUN
ftr-473	535	76	while	while	SCONJ
ftr-473	535	77	revenue	revenue	NOUN
ftr-473	535	78	gains	gain	NOUN
ftr-473	535	79	would	would	AUX
ftr-473	535	80	be	be	AUX
ftr-473	535	81	delayed	delay	VERB
ftr-473	535	82	until	until	SCONJ
ftr-473	535	83	benefits	benefit	NOUN
ftr-473	535	84	are	be	AUX
ftr-473	535	85	distributed	distribute	VERB
ftr-473	535	86	.	.	PUNCT
ftr-473	536	1	(	(	PUNCT
ftr-473	536	2	this	this	PRON
ftr-473	536	3	assumes	assume	VERB
ftr-473	536	4	that	that	SCONJ
ftr-473	536	5	current	current	ADJ
ftr-473	536	6	distributions	distribution	NOUN
ftr-473	536	7	subject	subject	ADJ
ftr-473	536	8	to	to	ADP
ftr-473	536	9	section	section	NOUN
ftr-473	536	10	4980a	4980a	NOUN
ftr-473	536	11	are	be	AUX
ftr-473	536	12	relatively	relatively	ADV
ftr-473	536	13	small	small	ADJ
ftr-473	536	14	compared	compare	VERB
ftr-473	536	15	to	to	ADP
ftr-473	536	16	the	the	DET
ftr-473	536	17	contributions	contribution	NOUN
ftr-473	536	18	that	that	PRON
ftr-473	536	19	will	will	AUX
ftr-473	536	20	ultimately	ultimately	ADV
ftr-473	536	21	result	result	VERB
ftr-473	536	22	in	in	ADP
ftr-473	536	23	excess	excess	ADJ
ftr-473	536	24	distributions	distribution	NOUN
ftr-473	536	25	in	in	ADP
ftr-473	536	26	the	the	DET
ftr-473	536	27	future	future	NOUN
ftr-473	536	28	.	.	PUNCT
ftr-473	536	29	)	)	PUNCT
ftr-473	537	1	moreover	moreover	ADV
ftr-473	537	2	,	,	PUNCT
ftr-473	537	3	it	it	PRON
ftr-473	537	4	is	be	AUX
ftr-473	537	5	possible	possible	ADJ
ftr-473	537	6	that	that	SCONJ
ftr-473	537	7	the	the	DET
ftr-473	537	8	day	day	NOUN
ftr-473	537	9	of	of	ADP
ftr-473	537	10	revenue	revenue	NOUN
ftr-473	537	11	payback	payback	NOUN
ftr-473	537	12	will	will	AUX
ftr-473	537	13	never	never	ADV
ftr-473	537	14	arrive	arrive	VERB
ftr-473	537	15	for	for	ADP
ftr-473	537	16	some	some	DET
ftr-473	537	17	taxpayers	taxpayer	NOUN
ftr-473	537	18	.	.	PUNCT
ftr-473	538	1	change	change	NOUN
ftr-473	538	2	in	in	ADP
ftr-473	538	3	the	the	DET
ftr-473	538	4	tax	tax	NOUN
ftr-473	538	5	law	law	NOUN
ftr-473	538	6	is	be	AUX
ftr-473	538	7	as	as	ADV
ftr-473	538	8	much	much	ADV
ftr-473	538	9	a	a	DET
ftr-473	538	10	certainty	certainty	NOUN
ftr-473	538	11	as	as	ADP
ftr-473	538	12	death	death	NOUN
ftr-473	538	13	and	and	CCONJ
ftr-473	538	14	taxes	taxis	NOUN
ftr-473	538	15	themselves	themselves	PRON
ftr-473	538	16	.	.	PUNCT
ftr-473	539	1	congress	congress	PROPN
ftr-473	539	2	may	may	AUX
ftr-473	539	3	in	in	ADP
ftr-473	539	4	the	the	DET
ftr-473	539	5	future	future	ADJ
ftr-473	539	6	respond	respond	NOUN
ftr-473	539	7	to	to	ADP
ftr-473	539	8	pressures	pressure	NOUN
ftr-473	539	9	about	about	ADP
ftr-473	539	10	the	the	DET
ftr-473	539	11	complexity	complexity	NOUN
ftr-473	539	12	and	and	CCONJ
ftr-473	539	13	unfairness	unfairness	NOUN
ftr-473	539	14	of	of	ADP
ftr-473	539	15	the	the	DET
ftr-473	539	16	section	section	NOUN
ftr-473	539	17	4980a	4980a	NUM
ftr-473	539	18	tax	tax	NOUN
ftr-473	539	19	by	by	ADP
ftr-473	539	20	repealing	repealing	NOUN
ftr-473	539	21	section	section	NOUN
ftr-473	539	22	4980a	4980a	NUM
ftr-473	539	23	.	.	PUNCT
ftr-473	540	1	of	of	ADP
ftr-473	540	2	course	course	ADV
ftr-473	540	3	,	,	PUNCT
ftr-473	540	4	it	it	PRON
ftr-473	540	5	is	be	AUX
ftr-473	540	6	also	also	ADV
ftr-473	540	7	plausible	plausible	ADJ
ftr-473	540	8	that	that	SCONJ
ftr-473	540	9	congress	congress	PROPN
ftr-473	540	10	may	may	AUX
ftr-473	540	11	respond	respond	VERB
ftr-473	540	12	to	to	ADP
ftr-473	540	13	pressures	pressure	NOUN
ftr-473	540	14	to	to	PART
ftr-473	540	15	raise	raise	VERB
ftr-473	540	16	more	more	ADJ
ftr-473	540	17	revenue	revenue	NOUN
ftr-473	540	18	by	by	ADP
ftr-473	540	19	increasing	increase	VERB
ftr-473	540	20	the	the	DET
ftr-473	540	21	tax	tax	NOUN
ftr-473	540	22	or	or	CCONJ
ftr-473	540	23	lowering	lower	VERB
ftr-473	540	24	the	the	DET
ftr-473	540	25	taxability	taxability	NOUN
ftr-473	540	26	threshold	threshold	NOUN
ftr-473	540	27	.	.	PUNCT
ftr-473	541	1	thus	thus	ADV
ftr-473	541	2	,	,	PUNCT
ftr-473	541	3	an	an	DET
ftr-473	541	4	argument	argument	NOUN
ftr-473	541	5	for	for	ADP
ftr-473	541	6	repeal	repeal	NOUN
ftr-473	541	7	of	of	ADP
ftr-473	541	8	section	section	NOUN
ftr-473	541	9	415	415	NUM
ftr-473	541	10	based	base	VERB
ftr-473	541	11	on	on	ADP
ftr-473	541	12	the	the	DET
ftr-473	541	13	similar	similar	ADJ
ftr-473	541	14	policy	policy	NOUN
ftr-473	541	15	goals	goal	NOUN
ftr-473	541	16	of	of	ADP
ftr-473	541	17	section	section	NOUN
ftr-473	541	18	4980a	4980a	NUM
ftr-473	541	19	is	be	AUX
ftr-473	541	20	not	not	PART
ftr-473	541	21	persuasive.7	persuasive.7	NOUN
ftr-473	541	22	"	"	PUNCT
ftr-473	541	23	despite	despite	SCONJ
ftr-473	541	24	this	this	PRON
ftr-473	541	25	,	,	PUNCT
ftr-473	541	26	a	a	DET
ftr-473	541	27	repeal	repeal	NOUN
ftr-473	541	28	of	of	ADP
ftr-473	541	29	section	section	NOUN
ftr-473	541	30	415	415	NUM
ftr-473	541	31	probably	probably	ADV
ftr-473	541	32	would	would	AUX
ftr-473	541	33	not	not	PART
ftr-473	541	34	result	result	VERB
ftr-473	541	35	in	in	ADP
ftr-473	541	36	employees	employee	NOUN
ftr-473	541	37	of	of	ADP
ftr-473	541	38	large	large	ADJ
ftr-473	541	39	employers	employer	NOUN
ftr-473	541	40	receiving	receive	VERB
ftr-473	541	41	significantly	significantly	ADV
ftr-473	541	42	larger	large	ADJ
ftr-473	541	43	benefits	benefit	NOUN
ftr-473	541	44	from	from	ADP
ftr-473	541	45	qualified	qualified	ADJ
ftr-473	541	46	plans	plan	NOUN
ftr-473	541	47	than	than	SCONJ
ftr-473	541	48	they	they	PRON
ftr-473	541	49	receive	receive	VERB
ftr-473	541	50	today	today	NOUN
ftr-473	541	51	.	.	PUNCT
ftr-473	542	1	the	the	DET
ftr-473	542	2	rules	rule	NOUN
ftr-473	542	3	prohibiting	prohibit	VERB
ftr-473	542	4	discrimination	discrimination	NOUN
ftr-473	542	5	against	against	ADP
ftr-473	542	6	non	non	ADJ
ftr-473	542	7	-	-	ADJ
ftr-473	542	8	highly	highly	ADV
ftr-473	542	9	compensated	compensated	ADJ
ftr-473	542	10	employees	employee	NOUN
ftr-473	542	11	would	would	AUX
ftr-473	542	12	be	be	AUX
ftr-473	542	13	a	a	DET
ftr-473	542	14	substantial	substantial	ADJ
ftr-473	542	15	economic	economic	ADJ
ftr-473	542	16	disincentive	disincentive	NOUN
ftr-473	542	17	to	to	ADP
ftr-473	542	18	providing	provide	VERB
ftr-473	542	19	excessively	excessively	ADV
ftr-473	542	20	large	large	ADJ
ftr-473	542	21	benefits	benefit	NOUN
ftr-473	542	22	for	for	ADP
ftr-473	542	23	the	the	PRON
ftr-473	542	24	highly	highly	ADV
ftr-473	542	25	paid	pay	VERB
ftr-473	542	26	because	because	SCONJ
ftr-473	542	27	similar	similar	ADJ
ftr-473	542	28	levels	level	NOUN
ftr-473	542	29	of	of	ADP
ftr-473	542	30	benefits	benefit	NOUN
ftr-473	542	31	would	would	AUX
ftr-473	542	32	have	have	VERB
ftr-473	542	33	to	to	PART
ftr-473	542	34	be	be	AUX
ftr-473	542	35	provided	provide	VERB
ftr-473	542	36	for	for	SCONJ
ftr-473	542	37	all	all	DET
ftr-473	542	38	employees.79	employees.79	PRON
ftr-473	542	39	large	large	ADJ
ftr-473	542	40	employers	employer	NOUN
ftr-473	542	41	lowered	lower	VERB
ftr-473	542	42	to	to	PART
ftr-473	542	43	reflect	reflect	VERB
ftr-473	542	44	the	the	DET
ftr-473	542	45	fact	fact	NOUN
ftr-473	542	46	that	that	SCONJ
ftr-473	542	47	the	the	DET
ftr-473	542	48	distributions	distribution	NOUN
ftr-473	542	49	will	will	AUX
ftr-473	542	50	be	be	AUX
ftr-473	542	51	taxed	tax	VERB
ftr-473	542	52	at	at	ADP
ftr-473	542	53	a	a	DET
ftr-473	542	54	50	50	NUM
ftr-473	542	55	%	%	NOUN
ftr-473	542	56	rate	rate	NOUN
ftr-473	542	57	.	.	PUNCT
ftr-473	543	1	however	however	ADV
ftr-473	543	2	,	,	PUNCT
ftr-473	543	3	an	an	DET
ftr-473	543	4	active	active	ADJ
ftr-473	543	5	employee	employee	NOUN
ftr-473	543	6	whose	whose	DET
ftr-473	543	7	marginal	marginal	ADJ
ftr-473	543	8	rate	rate	NOUN
ftr-473	543	9	jumped	jump	VERB
ftr-473	543	10	from	from	ADP
ftr-473	543	11	40	40	NUM
ftr-473	543	12	%	%	NOUN
ftr-473	543	13	to	to	ADP
ftr-473	543	14	50	50	NUM
ftr-473	543	15	%	%	NOUN
ftr-473	543	16	would	would	AUX
ftr-473	543	17	now	now	ADV
ftr-473	543	18	realize	realize	VERB
ftr-473	543	19	greater	great	ADJ
ftr-473	543	20	deferral	deferral	NOUN
ftr-473	543	21	from	from	ADP
ftr-473	543	22	qualified	qualified	ADJ
ftr-473	543	23	plan	plan	NOUN
ftr-473	543	24	savings	saving	NOUN
ftr-473	543	25	.	.	PUNCT
ftr-473	544	1	one	one	PRON
ftr-473	544	2	could	could	AUX
ftr-473	544	3	thus	thus	ADV
ftr-473	544	4	also	also	ADV
ftr-473	544	5	argue	argue	VERB
ftr-473	544	6	that	that	SCONJ
ftr-473	544	7	the	the	DET
ftr-473	544	8	excise	excise	NOUN
ftr-473	544	9	tax	tax	NOUN
ftr-473	544	10	should	should	AUX
ftr-473	544	11	be	be	AUX
ftr-473	544	12	increased	increase	VERB
ftr-473	544	13	.	.	PUNCT
ftr-473	545	1	increasing	increase	VERB
ftr-473	545	2	the	the	DET
ftr-473	545	3	rate	rate	NOUN
ftr-473	545	4	for	for	ADP
ftr-473	545	5	some	some	DET
ftr-473	545	6	taxpayers	taxpayer	NOUN
ftr-473	545	7	,	,	PUNCT
ftr-473	545	8	while	while	SCONJ
ftr-473	545	9	reducing	reduce	VERB
ftr-473	545	10	it	it	PRON
ftr-473	545	11	for	for	ADP
ftr-473	545	12	others	other	NOUN
ftr-473	545	13	,	,	PUNCT
ftr-473	545	14	would	would	AUX
ftr-473	545	15	breed	breed	VERB
ftr-473	545	16	complexity	complexity	NOUN
ftr-473	545	17	.	.	PUNCT
ftr-473	546	1	78	78	NUM
ftr-473	546	2	.	.	PUNCT
ftr-473	547	1	without	without	ADP
ftr-473	547	2	§	§	PROPN
ftr-473	547	3	415	415	NUM
ftr-473	547	4	,	,	PUNCT
ftr-473	547	5	the	the	DET
ftr-473	547	6	only	only	ADJ
ftr-473	547	7	direct	direct	ADJ
ftr-473	547	8	limit	limit	NOUN
ftr-473	547	9	on	on	ADP
ftr-473	547	10	contributions	contribution	NOUN
ftr-473	547	11	to	to	ADP
ftr-473	547	12	a	a	DET
ftr-473	547	13	defined	define	VERB
ftr-473	547	14	contribution	contribution	NOUN
ftr-473	547	15	plan	plan	NOUN
ftr-473	547	16	would	would	AUX
ftr-473	547	17	be	be	AUX
ftr-473	547	18	the	the	DET
ftr-473	547	19	§	§	ADJ
ftr-473	547	20	404	404	NUM
ftr-473	547	21	rule	rule	NOUN
ftr-473	547	22	limiting	limit	VERB
ftr-473	547	23	contributions	contribution	NOUN
ftr-473	547	24	to	to	ADP
ftr-473	547	25	a	a	DET
ftr-473	547	26	profit	profit	NOUN
ftr-473	547	27	sharing	sharing	NOUN
ftr-473	547	28	or	or	CCONJ
ftr-473	547	29	stock	stock	NOUN
ftr-473	547	30	bonus	bonus	NOUN
ftr-473	547	31	plan	plan	NOUN
ftr-473	547	32	to	to	ADP
ftr-473	547	33	15	15	NUM
ftr-473	547	34	%	%	NOUN
ftr-473	547	35	of	of	ADP
ftr-473	547	36	compensation	compensation	NOUN
ftr-473	547	37	and	and	CCONJ
ftr-473	547	38	contributions	contribution	NOUN
ftr-473	547	39	to	to	ADP
ftr-473	547	40	two	two	NUM
ftr-473	547	41	or	or	CCONJ
ftr-473	547	42	more	more	ADJ
ftr-473	547	43	plans	plan	NOUN
ftr-473	547	44	to	to	ADP
ftr-473	547	45	the	the	DET
ftr-473	547	46	greater	great	ADJ
ftr-473	547	47	of	of	ADP
ftr-473	547	48	25	25	NUM
ftr-473	547	49	%	%	NOUN
ftr-473	547	50	of	of	ADP
ftr-473	547	51	compensation	compensation	NOUN
ftr-473	547	52	or	or	CCONJ
ftr-473	547	53	the	the	DET
ftr-473	547	54	minimum	minimum	ADJ
ftr-473	547	55	contribution	contribution	NOUN
ftr-473	547	56	to	to	ADP
ftr-473	547	57	a	a	DET
ftr-473	547	58	defined	define	VERB
ftr-473	547	59	benefit	benefit	NOUN
ftr-473	547	60	plan	plan	NOUN
ftr-473	547	61	required	require	VERB
ftr-473	547	62	under	under	ADP
ftr-473	547	63	§	§	PROPN
ftr-473	547	64	412	412	NUM
ftr-473	547	65	.	.	PUNCT
ftr-473	548	1	see	see	VERB
ftr-473	548	2	infra	infra	NOUN
ftr-473	548	3	note	note	VERB
ftr-473	548	4	81	81	NUM
ftr-473	548	5	for	for	ADP
ftr-473	548	6	further	further	ADJ
ftr-473	548	7	discussion	discussion	NOUN
ftr-473	548	8	of	of	ADP
ftr-473	548	9	the	the	DET
ftr-473	548	10	§	§	PROPN
ftr-473	548	11	404	404	NUM
ftr-473	548	12	limits	limit	NOUN
ftr-473	548	13	on	on	ADP
ftr-473	548	14	deductions	deduction	NOUN
ftr-473	548	15	.	.	PUNCT
ftr-473	549	1	whether	whether	SCONJ
ftr-473	549	2	§	§	PROPN
ftr-473	549	3	4980a	4980a	NUM
ftr-473	549	4	should	should	AUX
ftr-473	549	5	be	be	AUX
ftr-473	549	6	retained	retain	VERB
ftr-473	549	7	as	as	ADP
ftr-473	549	8	an	an	DET
ftr-473	549	9	adjunct	adjunct	ADJ
ftr-473	549	10	to	to	ADP
ftr-473	549	11	§	§	PROPN
ftr-473	549	12	415	415	NUM
ftr-473	549	13	is	be	AUX
ftr-473	549	14	a	a	DET
ftr-473	549	15	difficult	difficult	ADJ
ftr-473	549	16	question	question	NOUN
ftr-473	549	17	.	.	PUNCT
ftr-473	550	1	professor	professor	NOUN
ftr-473	550	2	wolk	wolk	NOUN
ftr-473	550	3	views	view	VERB
ftr-473	550	4	the	the	DET
ftr-473	550	5	tax	tax	NOUN
ftr-473	550	6	as	as	ADP
ftr-473	550	7	fundamentally	fundamentally	ADV
ftr-473	550	8	flawed	flawed	ADJ
ftr-473	550	9	.	.	PUNCT
ftr-473	551	1	wolk	wolk	NOUN
ftr-473	551	2	,	,	PUNCT
ftr-473	551	3	supra	supra	PROPN
ftr-473	551	4	note	note	NOUN
ftr-473	551	5	54	54	NUM
ftr-473	551	6	,	,	PUNCT
ftr-473	551	7	at	at	ADP
ftr-473	551	8	1020	1020	NUM
ftr-473	551	9	-	-	SYM
ftr-473	551	10	26	26	NUM
ftr-473	551	11	.	.	PUNCT
ftr-473	552	1	the	the	DET
ftr-473	552	2	appwp	appwp	NOUN
ftr-473	552	3	has	have	AUX
ftr-473	552	4	argued	argue	VERB
ftr-473	552	5	that	that	SCONJ
ftr-473	552	6	the	the	DET
ftr-473	552	7	tax	tax	NOUN
ftr-473	552	8	should	should	AUX
ftr-473	552	9	be	be	AUX
ftr-473	552	10	repealed	repeal	VERB
ftr-473	552	11	.	.	PUNCT
ftr-473	553	1	gridlock	gridlock	NOUN
ftr-473	553	2	,	,	PUNCT
ftr-473	553	3	supra	supra	PROPN
ftr-473	553	4	note	note	NOUN
ftr-473	553	5	1	1	NUM
ftr-473	553	6	,	,	PUNCT
ftr-473	553	7	at	at	ADP
ftr-473	553	8	32	32	NUM
ftr-473	553	9	-	-	SYM
ftr-473	553	10	34	34	NUM
ftr-473	553	11	.	.	PUNCT
ftr-473	554	1	but	but	CCONJ
ftr-473	554	2	see	see	VERB
ftr-473	554	3	bennett	bennett	PROPN
ftr-473	554	4	,	,	PUNCT
ftr-473	554	5	supra	supra	PROPN
ftr-473	554	6	note	note	PROPN
ftr-473	554	7	5	5	NUM
ftr-473	554	8	(	(	PUNCT
ftr-473	554	9	expressing	express	VERB
ftr-473	554	10	the	the	DET
ftr-473	554	11	view	view	NOUN
ftr-473	554	12	that	that	SCONJ
ftr-473	554	13	§	§	PROPN
ftr-473	554	14	4980a	4980a	NUM
ftr-473	554	15	does	do	AUX
ftr-473	554	16	not	not	PART
ftr-473	554	17	present	present	VERB
ftr-473	554	18	difficult	difficult	ADJ
ftr-473	554	19	issues	issue	NOUN
ftr-473	554	20	)	)	PUNCT
ftr-473	554	21	.	.	PUNCT
ftr-473	555	1	given	give	VERB
ftr-473	555	2	the	the	DET
ftr-473	555	3	fact	fact	NOUN
ftr-473	555	4	that	that	SCONJ
ftr-473	555	5	§	§	PROPN
ftr-473	555	6	415	415	NUM
ftr-473	555	7	permits	permit	VERB
ftr-473	555	8	wealthy	wealthy	ADJ
ftr-473	555	9	taxpayers	taxpayer	NOUN
ftr-473	555	10	to	to	PART
ftr-473	555	11	accumulate	accumulate	VERB
ftr-473	555	12	rather	rather	ADV
ftr-473	555	13	large	large	ADJ
ftr-473	555	14	tax	tax	NOUN
ftr-473	555	15	-	-	PUNCT
ftr-473	555	16	favored	favor	VERB
ftr-473	555	17	pools	pool	NOUN
ftr-473	555	18	of	of	ADP
ftr-473	555	19	money	money	NOUN
ftr-473	555	20	,	,	PUNCT
ftr-473	555	21	one	one	PRON
ftr-473	555	22	could	could	AUX
ftr-473	555	23	argue	argue	VERB
ftr-473	555	24	that	that	SCONJ
ftr-473	555	25	§	§	PROPN
ftr-473	555	26	4980a	4980a	NUM
ftr-473	555	27	,	,	PUNCT
ftr-473	555	28	despite	despite	SCONJ
ftr-473	555	29	its	its	PRON
ftr-473	555	30	problems	problem	NOUN
ftr-473	555	31	,	,	PUNCT
ftr-473	555	32	should	should	AUX
ftr-473	555	33	be	be	AUX
ftr-473	555	34	left	leave	VERB
ftr-473	555	35	in	in	ADP
ftr-473	555	36	the	the	DET
ftr-473	555	37	code	code	NOUN
ftr-473	555	38	.	.	PUNCT
ftr-473	556	1	79	79	NUM
ftr-473	556	2	.	.	PUNCT
ftr-473	557	1	see	see	VERB
ftr-473	557	2	supra	supra	PROPN
ftr-473	557	3	note	note	PROPN
ftr-473	557	4	39	39	NUM
ftr-473	557	5	and	and	CCONJ
ftr-473	557	6	accompanying	accompany	VERB
ftr-473	557	7	text	text	NOUN
ftr-473	557	8	.	.	PUNCT
ftr-473	558	1	[	[	X
ftr-473	558	2	vol	vol	NOUN
ftr-473	558	3	.	.	NOUN
ftr-473	558	4	2:2	2:2	NUM
ftr-473	558	5	simplification	simplification	NOUN
ftr-473	558	6	and	and	CCONJ
ftr-473	558	7	irc	irc	ADP
ftr-473	558	8	§	§	PROPN
ftr-473	558	9	415	415	NUM
ftr-473	558	10	normally	normally	ADV
ftr-473	558	11	have	have	VERB
ftr-473	558	12	too	too	ADV
ftr-473	558	13	many	many	ADJ
ftr-473	558	14	non	non	ADJ
ftr-473	558	15	-	-	ADJ
ftr-473	558	16	highly	highly	ADV
ftr-473	558	17	compensated	compensated	ADJ
ftr-473	558	18	employees	employee	NOUN
ftr-473	558	19	to	to	PART
ftr-473	558	20	make	make	VERB
ftr-473	558	21	such	such	ADJ
ftr-473	558	22	strategies	strategy	NOUN
ftr-473	558	23	appealing	appeal	VERB
ftr-473	558	24	.	.	PUNCT
ftr-473	559	1	'0	'0	PROPN
ftr-473	559	2	repeal	repeal	NOUN
ftr-473	559	3	of	of	ADP
ftr-473	559	4	section	section	NOUN
ftr-473	559	5	415	415	NUM
ftr-473	559	6	would	would	AUX
ftr-473	559	7	,	,	PUNCT
ftr-473	559	8	however	however	ADV
ftr-473	559	9	,	,	PUNCT
ftr-473	559	10	provide	provide	VERB
ftr-473	559	11	tax	tax	NOUN
ftr-473	559	12	planning	planning	NOUN
ftr-473	559	13	opportunities	opportunity	NOUN
ftr-473	559	14	for	for	ADP
ftr-473	559	15	small	small	ADJ
ftr-473	559	16	businesses	business	NOUN
ftr-473	559	17	seeking	seek	VERB
ftr-473	559	18	to	to	PART
ftr-473	559	19	benefit	benefit	VERB
ftr-473	559	20	principal	principal	ADJ
ftr-473	559	21	employees	employee	NOUN
ftr-473	559	22	.	.	PUNCT
ftr-473	560	1	a	a	DET
ftr-473	560	2	vivid	vivid	ADJ
ftr-473	560	3	illustration	illustration	NOUN
ftr-473	560	4	of	of	ADP
ftr-473	560	5	this	this	PRON
ftr-473	560	6	is	be	AUX
ftr-473	560	7	provided	provide	VERB
ftr-473	560	8	by	by	ADP
ftr-473	560	9	a	a	DET
ftr-473	560	10	consideration	consideration	NOUN
ftr-473	560	11	of	of	ADP
ftr-473	560	12	a	a	DET
ftr-473	560	13	successful	successful	ADJ
ftr-473	560	14	self	self	NOUN
ftr-473	560	15	-	-	PUNCT
ftr-473	560	16	employed	employ	VERB
ftr-473	560	17	professional	professional	NOUN
ftr-473	560	18	with	with	ADP
ftr-473	560	19	no	no	DET
ftr-473	560	20	employees	employee	NOUN
ftr-473	560	21	.	.	PUNCT
ftr-473	561	1	assume	assume	VERB
ftr-473	561	2	the	the	DET
ftr-473	561	3	professional	professional	NOUN
ftr-473	561	4	earns	earn	VERB
ftr-473	561	5	$	$	SYM
ftr-473	561	6	500,000	500,000	NUM
ftr-473	561	7	annually	annually	ADV
ftr-473	561	8	,	,	PUNCT
ftr-473	561	9	which	which	PRON
ftr-473	561	10	will	will	AUX
ftr-473	561	11	be	be	AUX
ftr-473	561	12	allocated	allocate	VERB
ftr-473	561	13	between	between	ADP
ftr-473	561	14	current	current	ADJ
ftr-473	561	15	compensation	compensation	NOUN
ftr-473	561	16	and	and	CCONJ
ftr-473	561	17	qualified	qualified	ADJ
ftr-473	561	18	deferred	deferred	ADJ
ftr-473	561	19	compensation	compensation	NOUN
ftr-473	561	20	.	.	PUNCT
ftr-473	562	1	under	under	ADP
ftr-473	562	2	current	current	ADJ
ftr-473	562	3	law	law	NOUN
ftr-473	562	4	,	,	PUNCT
ftr-473	562	5	the	the	DET
ftr-473	562	6	professional	professional	NOUN
ftr-473	562	7	could	could	AUX
ftr-473	562	8	contribute	contribute	VERB
ftr-473	562	9	$	$	SYM
ftr-473	562	10	30,000	30,000	NUM
ftr-473	562	11	each	each	DET
ftr-473	562	12	year	year	NOUN
ftr-473	562	13	to	to	ADP
ftr-473	562	14	a	a	DET
ftr-473	562	15	defined	define	VERB
ftr-473	562	16	contribution	contribution	NOUN
ftr-473	562	17	plan	plan	NOUN
ftr-473	562	18	.	.	PUNCT
ftr-473	563	1	were	be	AUX
ftr-473	563	2	section	section	NOUN
ftr-473	563	3	415	415	NUM
ftr-473	563	4	repealed	repeal	VERB
ftr-473	563	5	,	,	PUNCT
ftr-473	563	6	the	the	DET
ftr-473	563	7	taxpayer	taxpayer	NOUN
ftr-473	563	8	could	could	AUX
ftr-473	563	9	contribute	contribute	VERB
ftr-473	563	10	perhaps	perhaps	ADV
ftr-473	563	11	$	$	SYM
ftr-473	563	12	100,000	100,000	NUM
ftr-473	563	13	or	or	CCONJ
ftr-473	563	14	more	more	ADJ
ftr-473	563	15	to	to	ADP
ftr-473	563	16	the	the	DET
ftr-473	563	17	plan	plan	NOUN
ftr-473	563	18	in	in	ADP
ftr-473	563	19	1994	1994	NUM
ftr-473	563	20	,	,	PUNCT
ftr-473	563	21	and	and	CCONJ
ftr-473	563	22	perhaps	perhaps	ADV
ftr-473	563	23	could	could	AUX
ftr-473	563	24	contribute	contribute	VERB
ftr-473	563	25	as	as	ADV
ftr-473	563	26	much	much	ADJ
ftr-473	563	27	compensation	compensation	NOUN
ftr-473	563	28	as	as	SCONJ
ftr-473	563	29	the	the	DET
ftr-473	563	30	taxpayer	taxpayer	NOUN
ftr-473	563	31	desired	desire	VERB
ftr-473	563	32	,	,	PUNCT
ftr-473	563	33	depending	depend	VERB
ftr-473	563	34	on	on	ADP
ftr-473	563	35	how	how	SCONJ
ftr-473	563	36	limitations	limitation	NOUN
ftr-473	563	37	on	on	ADP
ftr-473	563	38	deductions	deduction	NOUN
ftr-473	563	39	are	be	AUX
ftr-473	563	40	interpreted.8	interpreted.8	PROPN
ftr-473	563	41	1	1	NUM
ftr-473	563	42	moreover	moreover	ADV
ftr-473	563	43	,	,	PUNCT
ftr-473	563	44	section	section	NOUN
ftr-473	563	45	404	404	NUM
ftr-473	563	46	places	place	NOUN
ftr-473	563	47	no	no	DET
ftr-473	563	48	direct	direct	ADJ
ftr-473	563	49	limit	limit	NOUN
ftr-473	563	50	on	on	ADP
ftr-473	563	51	the	the	DET
ftr-473	563	52	size	size	NOUN
ftr-473	563	53	of	of	ADP
ftr-473	563	54	a	a	DET
ftr-473	563	55	defined	define	VERB
ftr-473	563	56	benefit	benefit	NOUN
ftr-473	563	57	that	that	PRON
ftr-473	563	58	can	can	AUX
ftr-473	563	59	be	be	AUX
ftr-473	563	60	funded	fund	VERB
ftr-473	563	61	with	with	ADP
ftr-473	563	62	deductible	deductible	ADJ
ftr-473	563	63	contributions	contribution	NOUN
ftr-473	563	64	;	;	PUNCT
ftr-473	563	65	without	without	ADP
ftr-473	563	66	section	section	NOUN
ftr-473	563	67	415	415	NUM
ftr-473	563	68	,	,	PUNCT
ftr-473	563	69	the	the	DET
ftr-473	563	70	only	only	ADJ
ftr-473	563	71	limit	limit	NOUN
ftr-473	563	72	on	on	ADP
ftr-473	563	73	such	such	ADJ
ftr-473	563	74	contributions	contribution	NOUN
ftr-473	563	75	would	would	AUX
ftr-473	563	76	be	be	AUX
ftr-473	563	77	the	the	DET
ftr-473	563	78	general	general	ADJ
ftr-473	563	79	restriction	restriction	NOUN
ftr-473	563	80	under	under	ADP
ftr-473	563	81	section	section	NOUN
ftr-473	563	82	162	162	NUM
ftr-473	563	83	limiting	limit	VERB
ftr-473	563	84	compensation	compensation	NOUN
ftr-473	563	85	to	to	ADP
ftr-473	563	86	reasonable	reasonable	ADJ
ftr-473	563	87	amounts	amount	NOUN
ftr-473	563	88	.	.	PUNCT
ftr-473	564	1	it	it	PRON
ftr-473	564	2	might	might	AUX
ftr-473	564	3	be	be	AUX
ftr-473	564	4	argued	argue	VERB
ftr-473	564	5	that	that	SCONJ
ftr-473	564	6	allowing	allow	VERB
ftr-473	564	7	a	a	DET
ftr-473	564	8	class	class	NOUN
ftr-473	564	9	of	of	ADP
ftr-473	564	10	affluent	affluent	ADJ
ftr-473	564	11	taxpayers	taxpayer	NOUN
ftr-473	564	12	to	to	PART
ftr-473	564	13	defer	defer	VERB
ftr-473	564	14	large	large	ADJ
ftr-473	564	15	amounts	amount	NOUN
ftr-473	564	16	of	of	ADP
ftr-473	564	17	income	income	NOUN
ftr-473	564	18	is	be	AUX
ftr-473	564	19	a	a	DET
ftr-473	564	20	small	small	ADJ
ftr-473	564	21	price	price	NOUN
ftr-473	564	22	to	to	PART
ftr-473	564	23	pay	pay	VERB
ftr-473	564	24	for	for	ADP
ftr-473	564	25	banishing	banish	VERB
ftr-473	564	26	section	section	NOUN
ftr-473	564	27	415	415	NUM
ftr-473	564	28	from	from	ADP
ftr-473	564	29	the	the	DET
ftr-473	564	30	code	code	NOUN
ftr-473	564	31	.	.	PUNCT
ftr-473	565	1	but	but	CCONJ
ftr-473	565	2	the	the	DET
ftr-473	565	3	revenue	revenue	NOUN
ftr-473	565	4	costs	cost	NOUN
ftr-473	565	5	of	of	ADP
ftr-473	565	6	effectively	effectively	ADV
ftr-473	565	7	unfettering	unfettere	VERB
ftr-473	565	8	many	many	ADJ
ftr-473	565	9	professionals	professional	NOUN
ftr-473	565	10	and	and	CCONJ
ftr-473	565	11	small	small	ADJ
ftr-473	565	12	business	business	NOUN
ftr-473	565	13	owners	owner	NOUN
ftr-473	565	14	from	from	ADP
ftr-473	565	15	the	the	DET
ftr-473	565	16	limits	limit	NOUN
ftr-473	565	17	of	of	ADP
ftr-473	565	18	section	section	NOUN
ftr-473	565	19	415	415	NUM
ftr-473	565	20	are	be	AUX
ftr-473	565	21	likely	likely	ADJ
ftr-473	565	22	to	to	PART
ftr-473	565	23	be	be	AUX
ftr-473	565	24	high	high	ADJ
ftr-473	565	25	,	,	PUNCT
ftr-473	565	26	particularly	particularly	ADV
ftr-473	565	27	if	if	SCONJ
ftr-473	565	28	income	income	NOUN
ftr-473	565	29	tax	tax	NOUN
ftr-473	565	30	rates	rate	NOUN
ftr-473	565	31	continue	continue	VERB
ftr-473	565	32	to	to	PART
ftr-473	565	33	rise	rise	VERB
ftr-473	565	34	.	.	PUNCT
ftr-473	566	1	moreover	moreover	ADV
ftr-473	566	2	,	,	PUNCT
ftr-473	566	3	to	to	PART
ftr-473	566	4	allow	allow	VERB
ftr-473	566	5	even	even	ADV
ftr-473	566	6	a	a	DET
ftr-473	566	7	small	small	ADJ
ftr-473	566	8	group	group	NOUN
ftr-473	566	9	of	of	ADP
ftr-473	566	10	taxpayers	taxpayer	NOUN
ftr-473	566	11	to	to	PART
ftr-473	566	12	decide	decide	VERB
ftr-473	566	13	how	how	SCONJ
ftr-473	566	14	much	much	ADJ
ftr-473	566	15	tax	tax	NOUN
ftr-473	566	16	they	they	PRON
ftr-473	566	17	should	should	AUX
ftr-473	566	18	80	80	NUM
ftr-473	566	19	.	.	PUNCT
ftr-473	567	1	employers	employer	NOUN
ftr-473	567	2	currently	currently	ADV
ftr-473	567	3	may	may	AUX
ftr-473	567	4	provide	provide	VERB
ftr-473	567	5	for	for	ADP
ftr-473	567	6	benefits	benefit	NOUN
ftr-473	567	7	in	in	ADP
ftr-473	567	8	excess	excess	NOUN
ftr-473	567	9	of	of	ADP
ftr-473	567	10	§	§	PROPN
ftr-473	567	11	415	415	NUM
ftr-473	567	12	limitations	limitation	NOUN
ftr-473	567	13	through	through	ADP
ftr-473	567	14	nonqualified	nonqualifie	VERB
ftr-473	567	15	"	"	PUNCT
ftr-473	567	16	excess	excess	ADJ
ftr-473	567	17	benefit	benefit	NOUN
ftr-473	567	18	"	"	PUNCT
ftr-473	567	19	plans	plan	NOUN
ftr-473	567	20	.	.	PUNCT
ftr-473	568	1	the	the	DET
ftr-473	568	2	floor	floor	NOUN
ftr-473	568	3	debates	debate	VERB
ftr-473	568	4	on	on	ADP
ftr-473	568	5	erisa	erisa	NOUN
ftr-473	568	6	indicated	indicate	VERB
ftr-473	568	7	an	an	DET
ftr-473	568	8	awareness	awareness	NOUN
ftr-473	568	9	of	of	ADP
ftr-473	568	10	the	the	DET
ftr-473	568	11	difficulty	difficulty	NOUN
ftr-473	568	12	that	that	PRON
ftr-473	568	13	large	large	ADJ
ftr-473	568	14	employers	employer	NOUN
ftr-473	568	15	would	would	AUX
ftr-473	568	16	have	have	VERB
ftr-473	568	17	in	in	ADP
ftr-473	568	18	providing	provide	VERB
ftr-473	568	19	extraordinary	extraordinary	ADJ
ftr-473	568	20	benefits	benefit	NOUN
ftr-473	568	21	through	through	ADP
ftr-473	568	22	qualified	qualified	ADJ
ftr-473	568	23	plans	plan	NOUN
ftr-473	568	24	.	.	PUNCT
ftr-473	569	1	see	see	VERB
ftr-473	569	2	subcomm	subcomm	NOUN
ftr-473	569	3	.	.	PUNCT
ftr-473	570	1	on	on	ADP
ftr-473	570	2	labor	labor	NOUN
ftr-473	570	3	of	of	ADP
ftr-473	570	4	the	the	DET
ftr-473	570	5	senate	senate	PROPN
ftr-473	570	6	comm	comm	NOUN
ftr-473	570	7	.	.	PUNCT
ftr-473	571	1	on	on	ADP
ftr-473	571	2	labor	labor	NOUN
ftr-473	571	3	and	and	CCONJ
ftr-473	571	4	pub	pub	NOUN
ftr-473	571	5	.	.	PUNCT
ftr-473	571	6	welfare	welfare	NOUN
ftr-473	571	7	.	.	PUNCT
ftr-473	572	1	94th	94th	ADJ
ftr-473	572	2	cong	cong	PROPN
ftr-473	572	3	..	..	PUNCT
ftr-473	572	4	2d	2d	NUM
ftr-473	572	5	sess	sess	NOUN
ftr-473	572	6	.	.	PUNCT
ftr-473	572	7	,	,	PUNCT
ftr-473	572	8	legislative	legislative	ADJ
ftr-473	572	9	history	history	NOUN
ftr-473	572	10	of	of	ADP
ftr-473	572	11	the	the	DET
ftr-473	572	12	employee	employee	NOUN
ftr-473	572	13	retirement	retirement	PROPN
ftr-473	572	14	income	income	PROPN
ftr-473	572	15	security	security	PROPN
ftr-473	572	16	act	act	NOUN
ftr-473	572	17	of	of	ADP
ftr-473	572	18	1974	1974	NUM
ftr-473	572	19	1740	1740	NUM
ftr-473	572	20	(	(	PUNCT
ftr-473	572	21	comm	comm	NOUN
ftr-473	572	22	.	.	PUNCT
ftr-473	573	1	print	print	NOUN
ftr-473	573	2	1976	1976	NUM
ftr-473	573	3	)	)	PUNCT
ftr-473	574	1	(	(	PUNCT
ftr-473	574	2	statement	statement	NOUN
ftr-473	574	3	of	of	ADP
ftr-473	574	4	sen	sen	PROPN
ftr-473	574	5	.	.	PROPN
ftr-473	574	6	long	long	ADV
ftr-473	574	7	noting	note	VERB
ftr-473	574	8	that	that	SCONJ
ftr-473	574	9	discrimination	discrimination	NOUN
ftr-473	574	10	rules	rule	NOUN
ftr-473	574	11	and	and	CCONJ
ftr-473	574	12	threat	threat	NOUN
ftr-473	574	13	of	of	ADP
ftr-473	574	14	shareholder	shareholder	NOUN
ftr-473	574	15	litigation	litigation	NOUN
ftr-473	574	16	would	would	AUX
ftr-473	574	17	prevent	prevent	VERB
ftr-473	574	18	loading	load	VERB
ftr-473	574	19	up	up	ADP
ftr-473	574	20	benefits	benefit	NOUN
ftr-473	574	21	for	for	ADP
ftr-473	574	22	executives	executive	NOUN
ftr-473	574	23	from	from	ADP
ftr-473	574	24	qualified	qualified	ADJ
ftr-473	574	25	pension	pension	NOUN
ftr-473	574	26	plans	plan	NOUN
ftr-473	574	27	)	)	PUNCT
ftr-473	574	28	.	.	PUNCT
ftr-473	575	1	81	81	NUM
ftr-473	575	2	.	.	PUNCT
ftr-473	576	1	the	the	DET
ftr-473	576	2	sole	sole	ADJ
ftr-473	576	3	constraint	constraint	NOUN
ftr-473	576	4	on	on	ADP
ftr-473	576	5	this	this	PRON
ftr-473	576	6	would	would	AUX
ftr-473	576	7	be	be	AUX
ftr-473	576	8	the	the	DET
ftr-473	576	9	limitations	limitation	NOUN
ftr-473	576	10	on	on	ADP
ftr-473	576	11	deductions	deduction	NOUN
ftr-473	576	12	under	under	ADP
ftr-473	576	13	§	§	PROPN
ftr-473	576	14	404	404	NUM
ftr-473	576	15	.	.	PUNCT
ftr-473	577	1	while	while	SCONJ
ftr-473	577	2	deductions	deduction	NOUN
ftr-473	577	3	are	be	AUX
ftr-473	577	4	limited	limit	VERB
ftr-473	577	5	to	to	ADP
ftr-473	577	6	15	15	NUM
ftr-473	577	7	%	%	NOUN
ftr-473	577	8	of	of	ADP
ftr-473	577	9	compensation	compensation	NOUN
ftr-473	577	10	for	for	ADP
ftr-473	577	11	contributions	contribution	NOUN
ftr-473	577	12	to	to	ADP
ftr-473	577	13	a	a	DET
ftr-473	577	14	stock	stock	NOUN
ftr-473	577	15	bonus	bonus	NOUN
ftr-473	577	16	or	or	CCONJ
ftr-473	577	17	profit	profit	NOUN
ftr-473	577	18	-	-	PUNCT
ftr-473	577	19	sharing	share	VERB
ftr-473	577	20	plan	plan	NOUN
ftr-473	577	21	,	,	PUNCT
ftr-473	577	22	and	and	CCONJ
ftr-473	577	23	to	to	ADP
ftr-473	577	24	the	the	DET
ftr-473	577	25	greater	great	ADJ
ftr-473	577	26	of	of	ADP
ftr-473	577	27	25	25	NUM
ftr-473	577	28	%	%	NOUN
ftr-473	577	29	of	of	ADP
ftr-473	577	30	compensation	compensation	NOUN
ftr-473	577	31	or	or	CCONJ
ftr-473	577	32	the	the	DET
ftr-473	577	33	minimum	minimum	ADJ
ftr-473	577	34	contribution	contribution	NOUN
ftr-473	577	35	to	to	ADP
ftr-473	577	36	a	a	DET
ftr-473	577	37	defined	define	VERB
ftr-473	577	38	benefit	benefit	NOUN
ftr-473	577	39	plan	plan	NOUN
ftr-473	577	40	under	under	ADP
ftr-473	577	41	§	§	PROPN
ftr-473	577	42	412	412	NUM
ftr-473	577	43	if	if	SCONJ
ftr-473	577	44	the	the	DET
ftr-473	577	45	employer	employer	NOUN
ftr-473	577	46	maintains	maintain	VERB
ftr-473	577	47	a	a	DET
ftr-473	577	48	defined	define	VERB
ftr-473	577	49	contribution	contribution	NOUN
ftr-473	577	50	and	and	CCONJ
ftr-473	577	51	defined	define	VERB
ftr-473	577	52	benefit	benefit	NOUN
ftr-473	577	53	plan	plan	NOUN
ftr-473	577	54	,	,	PUNCT
ftr-473	577	55	§	§	PROPN
ftr-473	577	56	44(a)(7	44(a)(7	NUM
ftr-473	577	57	)	)	PUNCT
ftr-473	577	58	,	,	PUNCT
ftr-473	577	59	there	there	PRON
ftr-473	577	60	is	be	VERB
ftr-473	577	61	no	no	DET
ftr-473	577	62	limit	limit	NOUN
ftr-473	577	63	on	on	ADP
ftr-473	577	64	deductions	deduction	NOUN
ftr-473	577	65	for	for	ADP
ftr-473	577	66	an	an	DET
ftr-473	577	67	employer	employer	NOUN
ftr-473	577	68	who	who	PRON
ftr-473	577	69	maintains	maintain	VERB
ftr-473	577	70	only	only	ADV
ftr-473	577	71	a	a	DET
ftr-473	577	72	money	money	NOUN
ftr-473	577	73	-	-	PUNCT
ftr-473	577	74	purchase	purchase	NOUN
ftr-473	577	75	pension	pension	NOUN
ftr-473	577	76	plan	plan	NOUN
ftr-473	577	77	.	.	PUNCT
ftr-473	578	1	of	of	ADP
ftr-473	578	2	course	course	NOUN
ftr-473	578	3	,	,	PUNCT
ftr-473	578	4	one	one	PRON
ftr-473	578	5	could	could	AUX
ftr-473	578	6	argue	argue	VERB
ftr-473	578	7	that	that	SCONJ
ftr-473	578	8	were	be	AUX
ftr-473	578	9	§	§	PROPN
ftr-473	578	10	415	415	NUM
ftr-473	578	11	repealed	repeal	VERB
ftr-473	578	12	,	,	PUNCT
ftr-473	578	13	the	the	DET
ftr-473	578	14	25	25	NUM
ftr-473	578	15	%	%	NOUN
ftr-473	578	16	limitation	limitation	NOUN
ftr-473	578	17	should	should	AUX
ftr-473	578	18	apply	apply	VERB
ftr-473	578	19	(	(	PUNCT
ftr-473	578	20	or	or	CCONJ
ftr-473	578	21	be	be	AUX
ftr-473	578	22	legislatively	legislatively	ADV
ftr-473	578	23	amended	amend	VERB
ftr-473	578	24	to	to	PART
ftr-473	578	25	apply	apply	VERB
ftr-473	578	26	)	)	PUNCT
ftr-473	578	27	to	to	ADP
ftr-473	578	28	employers	employer	NOUN
ftr-473	578	29	who	who	PRON
ftr-473	578	30	maintain	maintain	VERB
ftr-473	578	31	only	only	ADV
ftr-473	578	32	money	money	NOUN
ftr-473	578	33	-	-	PUNCT
ftr-473	578	34	purchase	purchase	NOUN
ftr-473	578	35	plans	plan	NOUN
ftr-473	578	36	.	.	PUNCT
ftr-473	579	1	in	in	ADP
ftr-473	579	2	addition	addition	NOUN
ftr-473	579	3	,	,	PUNCT
ftr-473	579	4	§	§	PROPN
ftr-473	579	5	401(a)(17	401(a)(17	NUM
ftr-473	579	6	)	)	PUNCT
ftr-473	579	7	would	would	AUX
ftr-473	579	8	limit	limit	VERB
ftr-473	579	9	the	the	DET
ftr-473	579	10	compensation	compensation	NOUN
ftr-473	579	11	to	to	ADP
ftr-473	579	12	$	$	SYM
ftr-473	579	13	150,000	150,000	NUM
ftr-473	579	14	in	in	ADP
ftr-473	579	15	1994	1994	NUM
ftr-473	579	16	.	.	PUNCT
ftr-473	580	1	if	if	SCONJ
ftr-473	580	2	the	the	DET
ftr-473	580	3	25	25	NUM
ftr-473	580	4	%	%	NOUN
ftr-473	580	5	limit	limit	NOUN
ftr-473	580	6	on	on	ADP
ftr-473	580	7	deductions	deduction	NOUN
ftr-473	580	8	applied	apply	VERB
ftr-473	580	9	,	,	PUNCT
ftr-473	580	10	the	the	DET
ftr-473	580	11	taxpayer	taxpayer	NOUN
ftr-473	580	12	's	's	PART
ftr-473	580	13	contribution	contribution	NOUN
ftr-473	580	14	would	would	AUX
ftr-473	580	15	be	be	AUX
ftr-473	580	16	limited	limit	VERB
ftr-473	580	17	to	to	ADP
ftr-473	580	18	$	$	SYM
ftr-473	580	19	37,500	37,500	NUM
ftr-473	580	20	which	which	PRON
ftr-473	580	21	would	would	AUX
ftr-473	580	22	be	be	AUX
ftr-473	580	23	25	25	NUM
ftr-473	580	24	%	%	NOUN
ftr-473	580	25	of	of	ADP
ftr-473	580	26	the	the	DET
ftr-473	580	27	s	s	PROPN
ftr-473	580	28	150.000	150.000	NUM
ftr-473	580	29	of	of	ADP
ftr-473	580	30	§	§	PROPN
ftr-473	580	31	401(a)(17	401(a)(17	NUM
ftr-473	580	32	)	)	PUNCT
ftr-473	580	33	compensation	compensation	NOUN
ftr-473	580	34	.	.	PUNCT
ftr-473	581	1	however	however	ADV
ftr-473	581	2	,	,	PUNCT
ftr-473	581	3	the	the	DET
ftr-473	581	4	argument	argument	NOUN
ftr-473	581	5	that	that	SCONJ
ftr-473	581	6	the	the	DET
ftr-473	581	7	25	25	NUM
ftr-473	581	8	%	%	NOUN
ftr-473	581	9	limit	limit	NOUN
ftr-473	581	10	should	should	AUX
ftr-473	581	11	apply	apply	VERB
ftr-473	581	12	is	be	AUX
ftr-473	581	13	difficult	difficult	ADJ
ftr-473	581	14	to	to	PART
ftr-473	581	15	make	make	VERB
ftr-473	581	16	.	.	PUNCT
ftr-473	582	1	for	for	ADP
ftr-473	582	2	two	two	NUM
ftr-473	582	3	plans	plan	NOUN
ftr-473	582	4	are	be	AUX
ftr-473	582	5	not	not	PART
ftr-473	582	6	involved	involve	VERB
ftr-473	582	7	.	.	PUNCT
ftr-473	583	1	moreover	moreover	ADV
ftr-473	583	2	,	,	PUNCT
ftr-473	583	3	§	§	PROPN
ftr-473	583	4	404(j	404(j	PROPN
ftr-473	583	5	)	)	PUNCT
ftr-473	583	6	,	,	PUNCT
ftr-473	583	7	which	which	PRON
ftr-473	583	8	reduces	reduce	VERB
ftr-473	583	9	deductions	deduction	NOUN
ftr-473	583	10	by	by	ADP
ftr-473	583	11	the	the	DET
ftr-473	583	12	amount	amount	NOUN
ftr-473	583	13	that	that	PRON
ftr-473	583	14	annual	annual	ADJ
ftr-473	583	15	additions	addition	NOUN
ftr-473	583	16	exceed	exceed	VERB
ftr-473	583	17	the	the	DET
ftr-473	583	18	§	§	ADJ
ftr-473	583	19	415	415	NUM
ftr-473	583	20	limits	limit	NOUN
ftr-473	583	21	,	,	PUNCT
ftr-473	583	22	suggests	suggest	VERB
ftr-473	583	23	that	that	SCONJ
ftr-473	583	24	the	the	DET
ftr-473	583	25	§	§	PROPN
ftr-473	583	26	404	404	NUM
ftr-473	583	27	25	25	NUM
ftr-473	583	28	%	%	NOUN
ftr-473	583	29	limit	limit	NOUN
ftr-473	583	30	need	need	AUX
ftr-473	583	31	not	not	PART
ftr-473	583	32	apply	apply	VERB
ftr-473	583	33	to	to	ADP
ftr-473	583	34	single	single	ADJ
ftr-473	583	35	-	-	PUNCT
ftr-473	583	36	plan	plan	NOUN
ftr-473	583	37	situations	situation	NOUN
ftr-473	583	38	.	.	PUNCT
ftr-473	584	1	thus	thus	ADV
ftr-473	584	2	,	,	PUNCT
ftr-473	584	3	textual	textual	ADJ
ftr-473	584	4	statements	statement	NOUN
ftr-473	584	5	seem	seem	VERB
ftr-473	584	6	correct	correct	ADJ
ftr-473	584	7	under	under	ADP
ftr-473	584	8	the	the	DET
ftr-473	584	9	current	current	ADJ
ftr-473	584	10	version	version	NOUN
ftr-473	584	11	of	of	ADP
ftr-473	584	12	§	§	PROPN
ftr-473	584	13	404	404	NUM
ftr-473	584	14	.	.	PUNCT
ftr-473	584	15	1994	1994	NUM
ftr-473	584	16	]	]	PUNCT
ftr-473	585	1	florida	florida	PROPN
ftr-473	585	2	tax	tax	PROPN
ftr-473	585	3	review	review	NOUN
ftr-473	585	4	pay	pay	VERB
ftr-473	585	5	in	in	ADP
ftr-473	585	6	a	a	DET
ftr-473	585	7	particular	particular	ADJ
ftr-473	585	8	year	year	NOUN
ftr-473	585	9	sends	send	VERB
ftr-473	585	10	a	a	DET
ftr-473	585	11	symbolically	symbolically	ADV
ftr-473	585	12	appalling	appalling	ADJ
ftr-473	585	13	message	message	NOUN
ftr-473	585	14	to	to	ADP
ftr-473	585	15	other	other	ADJ
ftr-473	585	16	taxpayers	taxpayer	NOUN
ftr-473	585	17	,	,	PUNCT
ftr-473	585	18	which	which	PRON
ftr-473	585	19	may	may	AUX
ftr-473	585	20	be	be	AUX
ftr-473	585	21	unwise	unwise	ADJ
ftr-473	585	22	for	for	ADP
ftr-473	585	23	a	a	DET
ftr-473	585	24	system	system	NOUN
ftr-473	585	25	dependent	dependent	ADJ
ftr-473	585	26	on	on	ADP
ftr-473	585	27	voluntary	voluntary	ADJ
ftr-473	585	28	compliance	compliance	NOUN
ftr-473	585	29	.	.	PUNCT
ftr-473	586	1	there	there	PRON
ftr-473	586	2	is	be	VERB
ftr-473	586	3	another	another	DET
ftr-473	586	4	potential	potential	ADJ
ftr-473	586	5	disadvantage	disadvantage	NOUN
ftr-473	586	6	to	to	ADP
ftr-473	586	7	repeal	repeal	NOUN
ftr-473	586	8	of	of	ADP
ftr-473	586	9	section	section	NOUN
ftr-473	586	10	415	415	NUM
ftr-473	586	11	:	:	PUNCT
ftr-473	586	12	a	a	DET
ftr-473	586	13	probable	probable	ADJ
ftr-473	586	14	increase	increase	NOUN
ftr-473	586	15	in	in	ADP
ftr-473	586	16	the	the	DET
ftr-473	586	17	use	use	NOUN
ftr-473	586	18	of	of	ADP
ftr-473	586	19	defined	define	VERB
ftr-473	586	20	benefit	benefit	NOUN
ftr-473	586	21	plans	plan	NOUN
ftr-473	586	22	,	,	PUNCT
ftr-473	586	23	which	which	PRON
ftr-473	586	24	will	will	AUX
ftr-473	586	25	make	make	VERB
ftr-473	586	26	it	it	PRON
ftr-473	586	27	more	more	ADV
ftr-473	586	28	likely	likely	ADJ
ftr-473	586	29	that	that	SCONJ
ftr-473	586	30	benefits	benefit	VERB
ftr-473	586	31	for	for	ADP
ftr-473	586	32	non	non	ADJ
ftr-473	586	33	-	-	ADJ
ftr-473	586	34	highly	highly	ADV
ftr-473	586	35	compensated	compensated	ADJ
ftr-473	586	36	employees	employee	NOUN
ftr-473	586	37	will	will	AUX
ftr-473	586	38	be	be	AUX
ftr-473	586	39	reduced	reduce	VERB
ftr-473	586	40	.	.	PUNCT
ftr-473	587	1	we	we	PRON
ftr-473	587	2	have	have	AUX
ftr-473	587	3	already	already	ADV
ftr-473	587	4	seen	see	VERB
ftr-473	587	5	that	that	SCONJ
ftr-473	587	6	defined	define	VERB
ftr-473	587	7	benefit	benefit	NOUN
ftr-473	587	8	plans	plan	NOUN
ftr-473	587	9	favor	favor	VERB
ftr-473	587	10	older	old	ADJ
ftr-473	587	11	employees	employee	NOUN
ftr-473	587	12	,	,	PUNCT
ftr-473	587	13	and	and	CCONJ
ftr-473	587	14	that	that	SCONJ
ftr-473	587	15	as	as	ADP
ftr-473	587	16	a	a	DET
ftr-473	587	17	result	result	NOUN
ftr-473	587	18	some	some	DET
ftr-473	587	19	small	small	ADJ
ftr-473	587	20	employers	employer	NOUN
ftr-473	587	21	wishing	wish	VERB
ftr-473	587	22	to	to	PART
ftr-473	587	23	benefit	benefit	VERB
ftr-473	587	24	a	a	DET
ftr-473	587	25	particular	particular	ADJ
ftr-473	587	26	older	old	ADJ
ftr-473	587	27	employee	employee	NOUN
ftr-473	587	28	will	will	AUX
ftr-473	587	29	switch	switch	VERB
ftr-473	587	30	from	from	ADP
ftr-473	587	31	a	a	DET
ftr-473	587	32	defined	define	VERB
ftr-473	587	33	contribution	contribution	NOUN
ftr-473	587	34	plan	plan	NOUN
ftr-473	587	35	to	to	ADP
ftr-473	587	36	a	a	DET
ftr-473	587	37	defined	define	VERB
ftr-473	587	38	benefit	benefit	NOUN
ftr-473	587	39	plan	plan	NOUN
ftr-473	587	40	.	.	PUNCT
ftr-473	588	1	this	this	PRON
ftr-473	588	2	not	not	PART
ftr-473	588	3	only	only	ADV
ftr-473	588	4	maximizes	maximize	VERB
ftr-473	588	5	contributions	contribution	NOUN
ftr-473	588	6	under	under	ADP
ftr-473	588	7	section	section	NOUN
ftr-473	588	8	415	415	NUM
ftr-473	588	9	,	,	PUNCT
ftr-473	588	10	but	but	CCONJ
ftr-473	588	11	also	also	ADV
ftr-473	588	12	minimizes	minimize	VERB
ftr-473	588	13	the	the	DET
ftr-473	588	14	cost	cost	NOUN
ftr-473	588	15	of	of	ADP
ftr-473	588	16	providing	provide	VERB
ftr-473	588	17	benefits	benefit	NOUN
ftr-473	588	18	for	for	ADP
ftr-473	588	19	their	their	PRON
ftr-473	588	20	younger	young	ADJ
ftr-473	588	21	employees	employee	NOUN
ftr-473	588	22	.	.	PUNCT
ftr-473	589	1	notwithstanding	notwithstanding	ADP
ftr-473	589	2	these	these	DET
ftr-473	589	3	facts	fact	NOUN
ftr-473	589	4	,	,	PUNCT
ftr-473	589	5	some	some	DET
ftr-473	589	6	such	such	ADJ
ftr-473	589	7	employers	employer	NOUN
ftr-473	589	8	do	do	AUX
ftr-473	589	9	not	not	PART
ftr-473	589	10	swap	swap	VERB
ftr-473	589	11	plan	plan	NOUN
ftr-473	589	12	types	type	NOUN
ftr-473	589	13	because	because	SCONJ
ftr-473	589	14	the	the	DET
ftr-473	589	15	size	size	NOUN
ftr-473	589	16	of	of	ADP
ftr-473	589	17	the	the	DET
ftr-473	589	18	permissible	permissible	ADJ
ftr-473	589	19	benefit	benefit	NOUN
ftr-473	589	20	for	for	ADP
ftr-473	589	21	the	the	DET
ftr-473	589	22	favored	favor	VERB
ftr-473	589	23	employee	employee	NOUN
ftr-473	589	24	under	under	ADP
ftr-473	589	25	section	section	NOUN
ftr-473	589	26	415	415	NUM
ftr-473	589	27	may	may	AUX
ftr-473	589	28	not	not	PART
ftr-473	589	29	be	be	AUX
ftr-473	589	30	great	great	ADJ
ftr-473	589	31	enough	enough	ADV
ftr-473	589	32	to	to	PART
ftr-473	589	33	warrant	warrant	VERB
ftr-473	589	34	the	the	DET
ftr-473	589	35	costs	cost	NOUN
ftr-473	589	36	and	and	CCONJ
ftr-473	589	37	bother	bother	VERB
ftr-473	589	38	of	of	ADP
ftr-473	589	39	administering	administer	VERB
ftr-473	589	40	a	a	DET
ftr-473	589	41	defined	define	VERB
ftr-473	589	42	benefit	benefit	NOUN
ftr-473	589	43	plan	plan	NOUN
ftr-473	589	44	.	.	PUNCT
ftr-473	590	1	such	such	ADJ
ftr-473	590	2	costs	cost	NOUN
ftr-473	590	3	,	,	PUNCT
ftr-473	590	4	however	however	ADV
ftr-473	590	5	,	,	PUNCT
ftr-473	590	6	might	might	AUX
ftr-473	590	7	be	be	AUX
ftr-473	590	8	seen	see	VERB
ftr-473	590	9	as	as	ADP
ftr-473	590	10	trivial	trivial	ADJ
ftr-473	590	11	if	if	SCONJ
ftr-473	590	12	section	section	NOUN
ftr-473	590	13	415	415	NUM
ftr-473	590	14	ceased	cease	VERB
ftr-473	590	15	to	to	PART
ftr-473	590	16	limit	limit	VERB
ftr-473	590	17	benefits	benefit	NOUN
ftr-473	590	18	under	under	ADP
ftr-473	590	19	defined	define	VERB
ftr-473	590	20	benefit	benefit	NOUN
ftr-473	590	21	plans	plan	NOUN
ftr-473	590	22	.	.	PUNCT
ftr-473	591	1	employers	employer	NOUN
ftr-473	591	2	currently	currently	ADV
ftr-473	591	3	shunning	shun	VERB
ftr-473	591	4	such	such	ADJ
ftr-473	591	5	plans	plan	NOUN
ftr-473	591	6	because	because	SCONJ
ftr-473	591	7	of	of	ADP
ftr-473	591	8	a	a	DET
ftr-473	591	9	cost	cost	NOUN
ftr-473	591	10	/	/	SYM
ftr-473	591	11	benefit	benefit	NOUN
ftr-473	591	12	analysis	analysis	NOUN
ftr-473	591	13	might	might	AUX
ftr-473	591	14	well	well	ADV
ftr-473	591	15	begin	begin	VERB
ftr-473	591	16	adopting	adopt	VERB
ftr-473	591	17	such	such	ADJ
ftr-473	591	18	plans	plan	NOUN
ftr-473	591	19	.	.	PUNCT
ftr-473	592	1	as	as	SCONJ
ftr-473	592	2	just	just	ADV
ftr-473	592	3	noted	note	VERB
ftr-473	592	4	,	,	PUNCT
ftr-473	592	5	adoption	adoption	NOUN
ftr-473	592	6	of	of	ADP
ftr-473	592	7	such	such	ADJ
ftr-473	592	8	plans	plan	NOUN
ftr-473	592	9	sometimes	sometimes	ADV
ftr-473	592	10	will	will	AUX
ftr-473	592	11	result	result	VERB
ftr-473	592	12	in	in	ADP
ftr-473	592	13	disproportionately	disproportionately	ADV
ftr-473	592	14	low	low	ADJ
ftr-473	592	15	benefits	benefit	NOUN
ftr-473	592	16	for	for	ADP
ftr-473	592	17	non	non	ADJ
ftr-473	592	18	-	-	ADJ
ftr-473	592	19	highly	highly	ADV
ftr-473	592	20	compensated	compensated	ADJ
ftr-473	592	21	employees	employee	NOUN
ftr-473	592	22	,	,	PUNCT
ftr-473	592	23	an	an	DET
ftr-473	592	24	outcome	outcome	NOUN
ftr-473	592	25	that	that	PRON
ftr-473	592	26	is	be	AUX
ftr-473	592	27	at	at	ADP
ftr-473	592	28	odds	odd	NOUN
ftr-473	592	29	with	with	ADP
ftr-473	592	30	one	one	NUM
ftr-473	592	31	of	of	ADP
ftr-473	592	32	the	the	DET
ftr-473	592	33	purposes	purpose	NOUN
ftr-473	592	34	of	of	ADP
ftr-473	592	35	the	the	DET
ftr-473	592	36	qualified	qualified	ADJ
ftr-473	592	37	-	-	PUNCT
ftr-473	592	38	plan	plan	NOUN
ftr-473	592	39	tax	tax	NOUN
ftr-473	592	40	subsidy	subsidy	NOUN
ftr-473	592	41	:	:	PUNCT
ftr-473	592	42	providing	provide	VERB
ftr-473	592	43	approximately	approximately	ADV
ftr-473	592	44	proportional	proportional	ADJ
ftr-473	592	45	benefits	benefit	NOUN
ftr-473	592	46	(	(	PUNCT
ftr-473	592	47	as	as	ADP
ftr-473	592	48	a	a	DET
ftr-473	592	49	percentage	percentage	NOUN
ftr-473	592	50	of	of	ADP
ftr-473	592	51	compensation	compensation	NOUN
ftr-473	592	52	)	)	PUNCT
ftr-473	592	53	for	for	ADP
ftr-473	592	54	all	all	DET
ftr-473	592	55	participants	participant	NOUN
ftr-473	592	56	.	.	PUNCT
ftr-473	593	1	c.	c.	NOUN
ftr-473	593	2	consideration	consideration	NOUN
ftr-473	593	3	of	of	ADP
ftr-473	593	4	the	the	DET
ftr-473	593	5	arguments	argument	NOUN
ftr-473	593	6	for	for	ADP
ftr-473	593	7	eliminating	eliminate	VERB
ftr-473	593	8	section	section	NOUN
ftr-473	593	9	415(e	415(e	NOUN
ftr-473	593	10	)	)	PUNCT
ftr-473	593	11	most	most	ADJ
ftr-473	593	12	of	of	ADP
ftr-473	593	13	the	the	DET
ftr-473	593	14	complexity	complexity	NOUN
ftr-473	593	15	of	of	ADP
ftr-473	593	16	section	section	NOUN
ftr-473	593	17	415	415	NUM
ftr-473	593	18	is	be	AUX
ftr-473	593	19	attributable	attributable	ADJ
ftr-473	593	20	to	to	ADP
ftr-473	593	21	section	section	NOUN
ftr-473	593	22	415(e	415(e	PROPN
ftr-473	593	23	)	)	PUNCT
ftr-473	593	24	,	,	PUNCT
ftr-473	593	25	which	which	PRON
ftr-473	593	26	provides	provide	VERB
ftr-473	593	27	the	the	DET
ftr-473	593	28	limitation	limitation	NOUN
ftr-473	593	29	for	for	ADP
ftr-473	593	30	combinations	combination	NOUN
ftr-473	593	31	of	of	ADP
ftr-473	593	32	defined	define	VERB
ftr-473	593	33	benefit	benefit	NOUN
ftr-473	593	34	and	and	CCONJ
ftr-473	593	35	defined	define	VERB
ftr-473	593	36	contribution	contribution	NOUN
ftr-473	593	37	plans	plan	NOUN
ftr-473	593	38	.	.	PUNCT
ftr-473	594	1	a	a	DET
ftr-473	594	2	case	case	NOUN
ftr-473	594	3	can	can	AUX
ftr-473	594	4	thus	thus	ADV
ftr-473	594	5	be	be	AUX
ftr-473	594	6	made	make	VERB
ftr-473	594	7	that	that	DET
ftr-473	594	8	section	section	NOUN
ftr-473	594	9	415	415	NUM
ftr-473	594	10	should	should	AUX
ftr-473	594	11	be	be	AUX
ftr-473	594	12	retained	retain	VERB
ftr-473	594	13	but	but	CCONJ
ftr-473	594	14	that	that	DET
ftr-473	594	15	subsection	subsection	NOUN
ftr-473	594	16	(	(	PUNCT
ftr-473	594	17	e	e	NOUN
ftr-473	594	18	)	)	PUNCT
ftr-473	594	19	should	should	AUX
ftr-473	594	20	be	be	AUX
ftr-473	594	21	repealed.82	repealed.82	VERB
ftr-473	594	22	repeal	repeal	NOUN
ftr-473	594	23	of	of	ADP
ftr-473	594	24	section	section	NOUN
ftr-473	594	25	415(e	415(e	PROPN
ftr-473	594	26	)	)	PUNCT
ftr-473	594	27	,	,	PUNCT
ftr-473	594	28	however	however	ADV
ftr-473	594	29	,	,	PUNCT
ftr-473	594	30	might	might	AUX
ftr-473	594	31	substantially	substantially	ADV
ftr-473	594	32	reduce	reduce	VERB
ftr-473	594	33	revenues	revenue	NOUN
ftr-473	594	34	.	.	PUNCT
ftr-473	595	1	an	an	DET
ftr-473	595	2	employer	employer	NOUN
ftr-473	595	3	would	would	AUX
ftr-473	595	4	be	be	AUX
ftr-473	595	5	free	free	ADJ
ftr-473	595	6	both	both	PRON
ftr-473	595	7	to	to	PART
ftr-473	595	8	fund	fund	VERB
ftr-473	595	9	a	a	DET
ftr-473	595	10	maximum	maximum	ADV
ftr-473	595	11	defined	define	VERB
ftr-473	595	12	benefit	benefit	NOUN
ftr-473	595	13	and	and	CCONJ
ftr-473	595	14	to	to	PART
ftr-473	595	15	make	make	VERB
ftr-473	595	16	maximum	maximum	ADJ
ftr-473	595	17	contributions	contribution	NOUN
ftr-473	595	18	to	to	ADP
ftr-473	595	19	a	a	DET
ftr-473	595	20	defined	define	VERB
ftr-473	595	21	contribution	contribution	NOUN
ftr-473	595	22	plan	plan	NOUN
ftr-473	595	23	.	.	PUNCT
ftr-473	596	1	in	in	ADP
ftr-473	596	2	all	all	PRON
ftr-473	596	3	,	,	PUNCT
ftr-473	596	4	this	this	PRON
ftr-473	596	5	would	would	AUX
ftr-473	596	6	permit	permit	VERB
ftr-473	596	7	some	some	DET
ftr-473	596	8	employees	employee	NOUN
ftr-473	596	9	to	to	PART
ftr-473	596	10	accumulate	accumulate	VERB
ftr-473	596	11	by	by	ADP
ftr-473	596	12	retirement	retirement	NOUN
ftr-473	596	13	age	age	NOUN
ftr-473	596	14	a	a	DET
ftr-473	596	15	defined	define	VERB
ftr-473	596	16	benefit	benefit	NOUN
ftr-473	596	17	and	and	CCONJ
ftr-473	596	18	defined	define	VERB
ftr-473	596	19	contribution	contribution	NOUN
ftr-473	596	20	account	account	VERB
ftr-473	596	21	with	with	ADP
ftr-473	596	22	an	an	DET
ftr-473	596	23	aggregate	aggregate	ADJ
ftr-473	596	24	value	value	NOUN
ftr-473	596	25	of	of	ADP
ftr-473	596	26	approximately	approximately	ADV
ftr-473	596	27	five	five	NUM
ftr-473	596	28	million	million	NUM
ftr-473	596	29	dollars	dollar	NOUN
ftr-473	596	30	,	,	PUNCT
ftr-473	596	31	given	give	VERB
ftr-473	596	32	current	current	ADJ
ftr-473	596	33	tax	tax	NOUN
ftr-473	596	34	rates	rate	NOUN
ftr-473	596	35	and	and	CCONJ
ftr-473	596	36	relatively	relatively	ADV
ftr-473	596	37	low	low	ADJ
ftr-473	596	38	interest	interest	NOUN
ftr-473	596	39	assumptions.83	assumptions.83	NOUN
ftr-473	596	40	the	the	DET
ftr-473	596	41	value	value	NOUN
ftr-473	596	42	could	could	AUX
ftr-473	596	43	be	be	AUX
ftr-473	596	44	still	still	ADV
ftr-473	596	45	higher	high	ADJ
ftr-473	596	46	depending	depend	VERB
ftr-473	596	47	on	on	ADP
ftr-473	596	48	the	the	DET
ftr-473	596	49	82	82	NUM
ftr-473	596	50	.	.	PUNCT
ftr-473	597	1	the	the	DET
ftr-473	597	2	department	department	NOUN
ftr-473	597	3	of	of	ADP
ftr-473	597	4	the	the	DET
ftr-473	597	5	treasury	treasury	NOUN
ftr-473	597	6	initiated	initiate	VERB
ftr-473	597	7	the	the	DET
ftr-473	597	8	idea	idea	NOUN
ftr-473	597	9	of	of	ADP
ftr-473	597	10	substituting	substitute	VERB
ftr-473	597	11	an	an	DET
ftr-473	597	12	excise	excise	NOUN
ftr-473	597	13	tax	tax	NOUN
ftr-473	597	14	on	on	ADP
ftr-473	597	15	distributions	distribution	NOUN
ftr-473	597	16	for	for	ADP
ftr-473	597	17	§	§	PROPN
ftr-473	597	18	415(e	415(e	PROPN
ftr-473	597	19	)	)	PUNCT
ftr-473	597	20	.	.	PUNCT
ftr-473	598	1	see	see	VERB
ftr-473	598	2	tax	tax	NOUN
ftr-473	598	3	reform	reform	NOUN
ftr-473	598	4	,	,	PUNCT
ftr-473	598	5	supra	supra	PROPN
ftr-473	598	6	note	note	NOUN
ftr-473	598	7	4	4	NUM
ftr-473	598	8	,	,	PUNCT
ftr-473	598	9	at	at	ADP
ftr-473	598	10	352	352	NUM
ftr-473	598	11	-	-	SYM
ftr-473	598	12	53	53	NUM
ftr-473	598	13	.	.	PUNCT
ftr-473	598	14	83	83	NUM
ftr-473	598	15	.	.	PUNCT
ftr-473	599	1	this	this	PRON
ftr-473	599	2	assumes	assume	VERB
ftr-473	599	3	a	a	DET
ftr-473	599	4	4	4	NUM
ftr-473	599	5	%	%	NOUN
ftr-473	599	6	investment	investment	NOUN
ftr-473	599	7	return	return	NOUN
ftr-473	599	8	and	and	CCONJ
ftr-473	599	9	no	no	DET
ftr-473	599	10	inflation	inflation	NOUN
ftr-473	599	11	(	(	PUNCT
ftr-473	599	12	after	after	SCONJ
ftr-473	599	13	the	the	DET
ftr-473	599	14	dollar	dollar	NOUN
ftr-473	599	15	limit	limit	NOUN
ftr-473	599	16	is	be	AUX
ftr-473	599	17	adjusted	adjust	VERB
ftr-473	599	18	to	to	ADP
ftr-473	599	19	$	$	SYM
ftr-473	599	20	120,000	120,000	NUM
ftr-473	599	21	)	)	PUNCT
ftr-473	599	22	.	.	PUNCT
ftr-473	600	1	the	the	DET
ftr-473	600	2	accumulation	accumulation	NOUN
ftr-473	600	3	in	in	ADP
ftr-473	600	4	the	the	DET
ftr-473	600	5	defined	define	VERB
ftr-473	600	6	contribution	contribution	NOUN
ftr-473	600	7	plan	plan	NOUN
ftr-473	600	8	would	would	AUX
ftr-473	600	9	be	be	AUX
ftr-473	600	10	approximately	approximately	ADV
ftr-473	600	11	$	$	SYM
ftr-473	600	12	3,600,000	3,600,000	NUM
ftr-473	600	13	,	,	PUNCT
ftr-473	600	14	and	and	CCONJ
ftr-473	600	15	the	the	DET
ftr-473	600	16	value	value	NOUN
ftr-473	600	17	of	of	ADP
ftr-473	600	18	a	a	DET
ftr-473	600	19	$	$	SYM
ftr-473	600	20	120,000	120,000	NUM
ftr-473	600	21	annuity	annuity	NOUN
ftr-473	600	22	would	would	AUX
ftr-473	600	23	be	be	AUX
ftr-473	600	24	approximately	approximately	ADV
ftr-473	600	25	$	$	SYM
ftr-473	600	26	1,600,000	1,600,000	NUM
ftr-473	600	27	,	,	PUNCT
ftr-473	600	28	assuming	assume	VERB
ftr-473	600	29	a	a	DET
ftr-473	600	30	life	life	NOUN
ftr-473	600	31	expectancy	expectancy	NOUN
ftr-473	600	32	of	of	ADP
ftr-473	600	33	20	20	NUM
ftr-473	600	34	years	year	NOUN
ftr-473	600	35	at	at	ADP
ftr-473	600	36	retirement	retirement	NOUN
ftr-473	600	37	.	.	PUNCT
ftr-473	601	1	see	see	VERB
ftr-473	601	2	supra	supra	PROPN
ftr-473	601	3	note	note	PROPN
ftr-473	601	4	52	52	NUM
ftr-473	601	5	and	and	CCONJ
ftr-473	601	6	accompanying	accompany	VERB
ftr-473	601	7	[	[	PUNCT
ftr-473	601	8	vol	vol	NOUN
ftr-473	601	9	2:2	2:2	NUM
ftr-473	601	10	simplification	simplification	NOUN
ftr-473	601	11	and	and	CCONJ
ftr-473	601	12	irc	irc	ADP
ftr-473	601	13	§	§	PROPN
ftr-473	601	14	415	415	NUM
ftr-473	601	15	investment	investment	NOUN
ftr-473	601	16	return	return	NOUN
ftr-473	601	17	in	in	ADP
ftr-473	601	18	the	the	DET
ftr-473	601	19	defined	define	VERB
ftr-473	601	20	contribution	contribution	NOUN
ftr-473	601	21	plan	plan	NOUN
ftr-473	601	22	and	and	CCONJ
ftr-473	601	23	on	on	ADP
ftr-473	601	24	the	the	DET
ftr-473	601	25	actuarial	actuarial	ADJ
ftr-473	601	26	assumptions	assumption	NOUN
ftr-473	601	27	used	use	VERB
ftr-473	601	28	to	to	PART
ftr-473	601	29	value	value	VERB
ftr-473	601	30	the	the	DET
ftr-473	601	31	defined	define	VERB
ftr-473	601	32	benefit	benefit	NOUN
ftr-473	601	33	.	.	PUNCT
ftr-473	602	1	a	a	DET
ftr-473	602	2	substantial	substantial	ADJ
ftr-473	602	3	portion	portion	NOUN
ftr-473	602	4	of	of	ADP
ftr-473	602	5	the	the	DET
ftr-473	602	6	benefit	benefit	NOUN
ftr-473	602	7	's	's	PART
ftr-473	602	8	value	value	NOUN
ftr-473	602	9	would	would	AUX
ftr-473	602	10	reflect	reflect	VERB
ftr-473	602	11	the	the	DET
ftr-473	602	12	value	value	NOUN
ftr-473	602	13	of	of	ADP
ftr-473	602	14	the	the	DET
ftr-473	602	15	tax	tax	NOUN
ftr-473	602	16	deferral	deferral	NOUN
ftr-473	602	17	extended	extend	VERB
ftr-473	602	18	to	to	ADP
ftr-473	602	19	qualified	qualified	ADJ
ftr-473	602	20	plans.84	plans.84	PROPN
ftr-473	602	21	one	one	NUM
ftr-473	602	22	possible	possible	ADJ
ftr-473	602	23	means	mean	NOUN
ftr-473	602	24	of	of	ADP
ftr-473	602	25	reducing	reduce	VERB
ftr-473	602	26	the	the	DET
ftr-473	602	27	revenue	revenue	NOUN
ftr-473	602	28	loss	loss	NOUN
ftr-473	602	29	that	that	PRON
ftr-473	602	30	would	would	AUX
ftr-473	602	31	result	result	VERB
ftr-473	602	32	from	from	ADP
ftr-473	602	33	repealing	repealing	NOUN
ftr-473	602	34	section	section	NOUN
ftr-473	602	35	415(e	415(e	NOUN
ftr-473	602	36	)	)	PUNCT
ftr-473	602	37	would	would	AUX
ftr-473	602	38	be	be	AUX
ftr-473	602	39	a	a	DET
ftr-473	602	40	lowering	lowering	NOUN
ftr-473	602	41	of	of	ADP
ftr-473	602	42	the	the	DET
ftr-473	602	43	(	(	PUNCT
ftr-473	602	44	b	b	NOUN
ftr-473	602	45	)	)	PUNCT
ftr-473	602	46	and	and	CCONJ
ftr-473	602	47	(	(	PUNCT
ftr-473	602	48	c	c	NOUN
ftr-473	602	49	)	)	PUNCT
ftr-473	602	50	limits	limit	NOUN
ftr-473	602	51	for	for	ADP
ftr-473	602	52	employees	employee	NOUN
ftr-473	602	53	of	of	ADP
ftr-473	602	54	employers	employer	NOUN
ftr-473	602	55	who	who	PRON
ftr-473	602	56	maintain	maintain	VERB
ftr-473	602	57	both	both	DET
ftr-473	602	58	types	type	NOUN
ftr-473	602	59	of	of	ADP
ftr-473	602	60	plans	plan	NOUN
ftr-473	602	61	.	.	PUNCT
ftr-473	603	1	however	however	ADV
ftr-473	603	2	,	,	PUNCT
ftr-473	603	3	this	this	DET
ftr-473	603	4	approach	approach	NOUN
ftr-473	603	5	,	,	PUNCT
ftr-473	603	6	if	if	SCONJ
ftr-473	603	7	it	it	PRON
ftr-473	603	8	were	be	AUX
ftr-473	603	9	to	to	PART
ftr-473	603	10	work	work	VERB
ftr-473	603	11	,	,	PUNCT
ftr-473	603	12	would	would	AUX
ftr-473	603	13	reintroduce	reintroduce	VERB
ftr-473	603	14	the	the	DET
ftr-473	603	15	very	very	ADJ
ftr-473	603	16	complexity	complexity	NOUN
ftr-473	603	17	it	it	PRON
ftr-473	603	18	seeks	seek	VERB
ftr-473	603	19	to	to	PART
ftr-473	603	20	eliminate	eliminate	VERB
ftr-473	603	21	,	,	PUNCT
ftr-473	603	22	for	for	SCONJ
ftr-473	603	23	the	the	DET
ftr-473	603	24	lowered	lower	VERB
ftr-473	603	25	limits	limit	NOUN
ftr-473	603	26	would	would	AUX
ftr-473	603	27	have	have	VERB
ftr-473	603	28	to	to	PART
ftr-473	603	29	apply	apply	VERB
ftr-473	603	30	not	not	PART
ftr-473	603	31	only	only	ADV
ftr-473	603	32	to	to	ADP
ftr-473	603	33	employers	employer	NOUN
ftr-473	603	34	who	who	PRON
ftr-473	603	35	simultaneously	simultaneously	ADV
ftr-473	603	36	sponsor	sponsor	VERB
ftr-473	603	37	defined	define	VERB
ftr-473	603	38	benefit	benefit	NOUN
ftr-473	603	39	and	and	CCONJ
ftr-473	603	40	defined	define	VERB
ftr-473	603	41	contribution	contribution	NOUN
ftr-473	603	42	plans	plan	NOUN
ftr-473	603	43	,	,	PUNCT
ftr-473	603	44	but	but	CCONJ
ftr-473	603	45	also	also	ADV
ftr-473	603	46	to	to	ADP
ftr-473	603	47	employers	employer	NOUN
ftr-473	603	48	who	who	PRON
ftr-473	603	49	sponsor	sponsor	VERB
ftr-473	603	50	only	only	ADV
ftr-473	603	51	one	one	NUM
ftr-473	603	52	type	type	NOUN
ftr-473	603	53	of	of	ADP
ftr-473	603	54	plan	plan	NOUN
ftr-473	603	55	for	for	ADP
ftr-473	603	56	a	a	DET
ftr-473	603	57	number	number	NOUN
ftr-473	603	58	of	of	ADP
ftr-473	603	59	years	year	NOUN
ftr-473	603	60	and	and	CCONJ
ftr-473	603	61	then	then	ADV
ftr-473	603	62	either	either	CCONJ
ftr-473	603	63	switch	switch	VERB
ftr-473	603	64	to	to	ADP
ftr-473	603	65	,	,	PUNCT
ftr-473	603	66	or	or	CCONJ
ftr-473	603	67	add	add	VERB
ftr-473	603	68	,	,	PUNCT
ftr-473	603	69	the	the	DET
ftr-473	603	70	other	other	ADJ
ftr-473	603	71	type	type	NOUN
ftr-473	603	72	of	of	ADP
ftr-473	603	73	plan	plan	NOUN
ftr-473	603	74	in	in	ADP
ftr-473	603	75	later	later	ADJ
ftr-473	603	76	years	year	NOUN
ftr-473	603	77	.	.	PUNCT
ftr-473	604	1	rules	rule	NOUN
ftr-473	604	2	to	to	PART
ftr-473	604	3	apply	apply	VERB
ftr-473	604	4	the	the	DET
ftr-473	604	5	reduced	reduce	VERB
ftr-473	604	6	limits	limit	NOUN
ftr-473	604	7	for	for	ADP
ftr-473	604	8	employers	employer	NOUN
ftr-473	604	9	who	who	PRON
ftr-473	604	10	adopt	adopt	VERB
ftr-473	604	11	plans	plan	NOUN
ftr-473	604	12	seriatim	seriatim	NOUN
ftr-473	604	13	would	would	AUX
ftr-473	604	14	look	look	VERB
ftr-473	604	15	very	very	ADV
ftr-473	604	16	much	much	ADV
ftr-473	604	17	like	like	ADP
ftr-473	604	18	the	the	DET
ftr-473	604	19	current	current	ADJ
ftr-473	604	20	section	section	NOUN
ftr-473	604	21	415(e	415(e	PROPN
ftr-473	604	22	)	)	PUNCT
ftr-473	604	23	limitation	limitation	NOUN
ftr-473	604	24	.	.	PUNCT
ftr-473	605	1	another	another	DET
ftr-473	605	2	approach	approach	NOUN
ftr-473	605	3	to	to	ADP
ftr-473	605	4	reducing	reduce	VERB
ftr-473	605	5	the	the	DET
ftr-473	605	6	revenue	revenue	NOUN
ftr-473	605	7	loss	loss	NOUN
ftr-473	605	8	would	would	AUX
ftr-473	605	9	be	be	AUX
ftr-473	605	10	to	to	PART
ftr-473	605	11	lower	lower	VERB
ftr-473	605	12	the	the	DET
ftr-473	605	13	(	(	PUNCT
ftr-473	605	14	b	b	NOUN
ftr-473	605	15	)	)	PUNCT
ftr-473	605	16	and	and	CCONJ
ftr-473	605	17	(	(	PUNCT
ftr-473	605	18	c	c	NOUN
ftr-473	605	19	)	)	PUNCT
ftr-473	605	20	limits	limit	NOUN
ftr-473	605	21	for	for	ADP
ftr-473	605	22	all	all	DET
ftr-473	605	23	plans	plan	NOUN
ftr-473	605	24	,	,	PUNCT
ftr-473	605	25	regardless	regardless	ADV
ftr-473	605	26	of	of	ADP
ftr-473	605	27	whether	whether	SCONJ
ftr-473	605	28	the	the	DET
ftr-473	605	29	employer	employer	NOUN
ftr-473	605	30	sponsors	sponsor	VERB
ftr-473	605	31	more	more	ADJ
ftr-473	605	32	than	than	ADP
ftr-473	605	33	one	one	NUM
ftr-473	605	34	type	type	NOUN
ftr-473	605	35	of	of	ADP
ftr-473	605	36	plan	plan	NOUN
ftr-473	605	37	.	.	PUNCT
ftr-473	606	1	there	there	PRON
ftr-473	606	2	are	be	VERB
ftr-473	606	3	serious	serious	ADJ
ftr-473	606	4	policy	policy	NOUN
ftr-473	606	5	problems	problem	NOUN
ftr-473	606	6	with	with	ADP
ftr-473	606	7	this	this	DET
ftr-473	606	8	approach	approach	NOUN
ftr-473	606	9	.	.	PUNCT
ftr-473	607	1	the	the	DET
ftr-473	607	2	reduction	reduction	NOUN
ftr-473	607	3	in	in	ADP
ftr-473	607	4	the	the	DET
ftr-473	607	5	(	(	PUNCT
ftr-473	607	6	b	b	NOUN
ftr-473	607	7	)	)	PUNCT
ftr-473	607	8	and	and	CCONJ
ftr-473	607	9	(	(	PUNCT
ftr-473	607	10	c	c	X
ftr-473	607	11	)	)	PUNCT
ftr-473	607	12	limits	limit	NOUN
ftr-473	607	13	might	might	AUX
ftr-473	607	14	have	have	VERB
ftr-473	607	15	to	to	PART
ftr-473	607	16	be	be	AUX
ftr-473	607	17	substantial	substantial	ADJ
ftr-473	607	18	in	in	ADP
ftr-473	607	19	order	order	NOUN
ftr-473	607	20	to	to	PART
ftr-473	607	21	control	control	VERB
ftr-473	607	22	the	the	DET
ftr-473	607	23	tax	tax	NOUN
ftr-473	607	24	benefits	benefit	NOUN
ftr-473	607	25	of	of	ADP
ftr-473	607	26	sponsoring	sponsor	VERB
ftr-473	607	27	both	both	DET
ftr-473	607	28	plan	plan	NOUN
ftr-473	607	29	types	type	NOUN
ftr-473	607	30	.	.	PUNCT
ftr-473	608	1	but	but	CCONJ
ftr-473	608	2	if	if	SCONJ
ftr-473	608	3	the	the	DET
ftr-473	608	4	reduction	reduction	NOUN
ftr-473	608	5	were	be	AUX
ftr-473	608	6	substantial	substantial	ADJ
ftr-473	608	7	,	,	PUNCT
ftr-473	608	8	it	it	PRON
ftr-473	608	9	would	would	AUX
ftr-473	608	10	reduce	reduce	VERB
ftr-473	608	11	the	the	DET
ftr-473	608	12	size	size	NOUN
ftr-473	608	13	of	of	ADP
ftr-473	608	14	benefits	benefit	NOUN
ftr-473	608	15	that	that	PRON
ftr-473	608	16	an	an	DET
ftr-473	608	17	employer	employer	NOUN
ftr-473	608	18	who	who	PRON
ftr-473	608	19	sponsored	sponsor	VERB
ftr-473	608	20	only	only	ADV
ftr-473	608	21	one	one	NUM
ftr-473	608	22	type	type	NOUN
ftr-473	608	23	of	of	ADP
ftr-473	608	24	plan	plan	NOUN
ftr-473	608	25	could	could	AUX
ftr-473	608	26	provide	provide	VERB
ftr-473	608	27	for	for	ADP
ftr-473	608	28	its	its	PRON
ftr-473	608	29	employees	employee	NOUN
ftr-473	608	30	.	.	PUNCT
ftr-473	609	1	employers	employer	NOUN
ftr-473	609	2	who	who	PRON
ftr-473	609	3	wished	wish	VERB
ftr-473	609	4	to	to	PART
ftr-473	609	5	provide	provide	VERB
ftr-473	609	6	reasonably	reasonably	ADV
ftr-473	609	7	high	high	ADJ
ftr-473	609	8	levels	level	NOUN
ftr-473	609	9	of	of	ADP
ftr-473	609	10	benefits	benefit	NOUN
ftr-473	609	11	thus	thus	ADV
ftr-473	609	12	would	would	AUX
ftr-473	609	13	be	be	AUX
ftr-473	609	14	forced	force	VERB
ftr-473	609	15	to	to	PART
ftr-473	609	16	sponsor	sponsor	VERB
ftr-473	609	17	both	both	DET
ftr-473	609	18	types	type	NOUN
ftr-473	609	19	of	of	ADP
ftr-473	609	20	plans	plan	NOUN
ftr-473	609	21	,	,	PUNCT
ftr-473	609	22	saddling	saddle	VERB
ftr-473	609	23	some	some	DET
ftr-473	609	24	employers	employer	NOUN
ftr-473	609	25	who	who	PRON
ftr-473	609	26	would	would	AUX
ftr-473	609	27	prefer	prefer	VERB
ftr-473	609	28	sponsoring	sponsor	VERB
ftr-473	609	29	only	only	ADV
ftr-473	609	30	a	a	DET
ftr-473	609	31	defined	define	VERB
ftr-473	609	32	contribution	contribution	NOUN
ftr-473	609	33	plan	plan	NOUN
ftr-473	609	34	with	with	ADP
ftr-473	609	35	the	the	DET
ftr-473	609	36	added	add	VERB
ftr-473	609	37	expense	expense	NOUN
ftr-473	609	38	and	and	CCONJ
ftr-473	609	39	complexity	complexity	NOUN
ftr-473	609	40	of	of	ADP
ftr-473	609	41	defined	define	VERB
ftr-473	609	42	benefit	benefit	NOUN
ftr-473	609	43	plan	plan	NOUN
ftr-473	609	44	sponsorship	sponsorship	NOUN
ftr-473	609	45	.	.	PUNCT
ftr-473	610	1	"s	"s	NOUN
ftr-473	610	2	there	there	PRON
ftr-473	610	3	is	be	VERB
ftr-473	610	4	a	a	DET
ftr-473	610	5	third	third	ADJ
ftr-473	610	6	possible	possible	ADJ
ftr-473	610	7	approach	approach	NOUN
ftr-473	610	8	for	for	ADP
ftr-473	610	9	recovering	recover	VERB
ftr-473	610	10	the	the	DET
ftr-473	610	11	revenue	revenue	NOUN
ftr-473	610	12	loss	loss	NOUN
ftr-473	610	13	,	,	PUNCT
ftr-473	610	14	which	which	PRON
ftr-473	610	15	merits	merit	VERB
ftr-473	610	16	consideration	consideration	NOUN
ftr-473	610	17	:	:	PUNCT
ftr-473	610	18	reduce	reduce	VERB
ftr-473	610	19	the	the	DET
ftr-473	610	20	defined	define	VERB
ftr-473	610	21	contribution	contribution	NOUN
ftr-473	610	22	limits	limit	NOUN
ftr-473	610	23	for	for	ADP
ftr-473	610	24	younger	young	ADJ
ftr-473	610	25	employees	employee	NOUN
ftr-473	610	26	.	.	PUNCT
ftr-473	611	1	this	this	PRON
ftr-473	611	2	might	might	AUX
ftr-473	611	3	be	be	AUX
ftr-473	611	4	done	do	VERB
ftr-473	611	5	with	with	ADP
ftr-473	611	6	respect	respect	NOUN
ftr-473	611	7	only	only	ADV
ftr-473	611	8	to	to	ADP
ftr-473	611	9	the	the	DET
ftr-473	611	10	dollar	dollar	NOUN
ftr-473	611	11	limits	limit	NOUN
ftr-473	611	12	,	,	PUNCT
ftr-473	611	13	or	or	CCONJ
ftr-473	611	14	with	with	ADP
ftr-473	611	15	respect	respect	NOUN
ftr-473	611	16	to	to	ADP
ftr-473	611	17	both	both	DET
ftr-473	611	18	the	the	DET
ftr-473	611	19	dollar	dollar	NOUN
ftr-473	611	20	and	and	CCONJ
ftr-473	611	21	compensation	compensation	NOUN
ftr-473	611	22	limits	limit	NOUN
ftr-473	611	23	.	.	PUNCT
ftr-473	612	1	for	for	ADP
ftr-473	612	2	example	example	NOUN
ftr-473	612	3	,	,	PUNCT
ftr-473	612	4	the	the	DET
ftr-473	612	5	dollar	dollar	NOUN
ftr-473	612	6	limit	limit	NOUN
ftr-473	612	7	might	might	AUX
ftr-473	612	8	be	be	AUX
ftr-473	612	9	cut	cut	VERB
ftr-473	612	10	in	in	ADP
ftr-473	612	11	half	half	NOUN
ftr-473	612	12	for	for	ADP
ftr-473	612	13	employees	employee	NOUN
ftr-473	612	14	under	under	ADP
ftr-473	612	15	the	the	DET
ftr-473	612	16	age	age	NOUN
ftr-473	612	17	of	of	ADP
ftr-473	612	18	thirty	thirty	NUM
ftr-473	612	19	,	,	PUNCT
ftr-473	612	20	and	and	CCONJ
ftr-473	612	21	then	then	ADV
ftr-473	612	22	gradually	gradually	ADV
ftr-473	612	23	rise	rise	VERB
ftr-473	612	24	until	until	SCONJ
ftr-473	612	25	the	the	DET
ftr-473	612	26	limit	limit	NOUN
ftr-473	612	27	reaches	reach	VERB
ftr-473	612	28	its	its	PRON
ftr-473	612	29	maximum	maximum	ADJ
ftr-473	612	30	level	level	NOUN
ftr-473	612	31	when	when	SCONJ
ftr-473	612	32	an	an	DET
ftr-473	612	33	employee	employee	NOUN
ftr-473	612	34	text	text	NOUN
ftr-473	612	35	.	.	PUNCT
ftr-473	613	1	the	the	DET
ftr-473	613	2	amount	amount	NOUN
ftr-473	613	3	of	of	ADP
ftr-473	613	4	the	the	DET
ftr-473	613	5	benefit	benefit	NOUN
ftr-473	613	6	would	would	AUX
ftr-473	613	7	be	be	AUX
ftr-473	613	8	considerably	considerably	ADV
ftr-473	613	9	higher	high	ADJ
ftr-473	613	10	if	if	SCONJ
ftr-473	613	11	we	we	PRON
ftr-473	613	12	assumed	assume	VERB
ftr-473	613	13	even	even	ADV
ftr-473	613	14	moderate	moderate	ADJ
ftr-473	613	15	rates	rate	NOUN
ftr-473	613	16	of	of	ADP
ftr-473	613	17	inflation	inflation	NOUN
ftr-473	613	18	.	.	PUNCT
ftr-473	614	1	however	however	ADV
ftr-473	614	2	,	,	PUNCT
ftr-473	614	3	as	as	SCONJ
ftr-473	614	4	banks	bank	NOUN
ftr-473	614	5	in	in	ADP
ftr-473	614	6	advertising	advertise	VERB
ftr-473	614	7	individual	individual	ADJ
ftr-473	614	8	retirement	retirement	NOUN
ftr-473	614	9	accounts	account	NOUN
ftr-473	614	10	have	have	AUX
ftr-473	614	11	learned	learn	VERB
ftr-473	614	12	,	,	PUNCT
ftr-473	614	13	stating	state	VERB
ftr-473	614	14	the	the	DET
ftr-473	614	15	benefit	benefit	NOUN
ftr-473	614	16	in	in	ADP
ftr-473	614	17	terms	term	NOUN
ftr-473	614	18	of	of	ADP
ftr-473	614	19	future	future	ADJ
ftr-473	614	20	nominal	nominal	ADJ
ftr-473	614	21	dollars	dollar	NOUN
ftr-473	614	22	tends	tend	VERB
ftr-473	614	23	to	to	PART
ftr-473	614	24	inflate	inflate	VERB
ftr-473	614	25	the	the	DET
ftr-473	614	26	value	value	NOUN
ftr-473	614	27	of	of	ADP
ftr-473	614	28	the	the	DET
ftr-473	614	29	tax	tax	NOUN
ftr-473	614	30	deferral	deferral	NOUN
ftr-473	614	31	.	.	PUNCT
ftr-473	615	1	the	the	DET
ftr-473	615	2	repeal	repeal	NOUN
ftr-473	615	3	would	would	AUX
ftr-473	615	4	be	be	AUX
ftr-473	615	5	valuable	valuable	ADJ
ftr-473	615	6	especially	especially	ADV
ftr-473	615	7	to	to	ADP
ftr-473	615	8	participants	participant	NOUN
ftr-473	615	9	in	in	ADP
ftr-473	615	10	those	those	DET
ftr-473	615	11	top	top	ADJ
ftr-473	615	12	-	-	PUNCT
ftr-473	615	13	heavy	heavy	ADJ
ftr-473	615	14	plans	plan	NOUN
ftr-473	615	15	whose	whose	DET
ftr-473	615	16	denominator	denominator	NOUN
ftr-473	615	17	for	for	ADP
ftr-473	615	18	the	the	DET
ftr-473	615	19	dollar	dollar	NOUN
ftr-473	615	20	limit	limit	NOUN
ftr-473	615	21	is	be	AUX
ftr-473	615	22	i	i	PRON
ftr-473	615	23	rather	rather	ADV
ftr-473	615	24	than	than	ADP
ftr-473	615	25	1.25	1.25	NUM
ftr-473	615	26	.	.	PUNCT
ftr-473	616	1	see	see	VERB
ftr-473	616	2	supra	supra	ADJ
ftr-473	616	3	text	text	NOUN
ftr-473	616	4	accompanying	accompanying	ADJ
ftr-473	616	5	notes	note	NOUN
ftr-473	616	6	22	22	NUM
ftr-473	616	7	-	-	SYM
ftr-473	616	8	24	24	NUM
ftr-473	616	9	.	.	PUNCT
ftr-473	616	10	84	84	NUM
ftr-473	616	11	.	.	PUNCT
ftr-473	617	1	the	the	DET
ftr-473	617	2	number	number	NOUN
ftr-473	617	3	of	of	ADP
ftr-473	617	4	employers	employer	NOUN
ftr-473	617	5	who	who	PRON
ftr-473	617	6	might	might	AUX
ftr-473	617	7	adopt	adopt	VERB
ftr-473	617	8	defined	define	VERB
ftr-473	617	9	benefit	benefit	NOUN
ftr-473	617	10	plans	plan	NOUN
ftr-473	617	11	because	because	SCONJ
ftr-473	617	12	of	of	ADP
ftr-473	617	13	the	the	DET
ftr-473	617	14	repeal	repeal	NOUN
ftr-473	617	15	of	of	ADP
ftr-473	617	16	§	§	PROPN
ftr-473	617	17	415(e	415(e	PROPN
ftr-473	617	18	)	)	PUNCT
ftr-473	617	19	is	be	AUX
ftr-473	617	20	of	of	ADP
ftr-473	617	21	course	course	NOUN
ftr-473	617	22	a	a	DET
ftr-473	617	23	matter	matter	NOUN
ftr-473	617	24	of	of	ADP
ftr-473	617	25	conjecture	conjecture	NOUN
ftr-473	617	26	.	.	PUNCT
ftr-473	618	1	the	the	DET
ftr-473	618	2	complexity	complexity	NOUN
ftr-473	618	3	and	and	CCONJ
ftr-473	618	4	cost	cost	NOUN
ftr-473	618	5	of	of	ADP
ftr-473	618	6	defined	define	VERB
ftr-473	618	7	benefit	benefit	NOUN
ftr-473	618	8	plans	plan	NOUN
ftr-473	618	9	would	would	AUX
ftr-473	618	10	continue	continue	VERB
ftr-473	618	11	to	to	PART
ftr-473	618	12	deter	deter	VERB
ftr-473	618	13	at	at	ADP
ftr-473	618	14	least	least	ADJ
ftr-473	618	15	some	some	DET
ftr-473	618	16	employers	employer	NOUN
ftr-473	618	17	from	from	ADP
ftr-473	618	18	sponsoring	sponsor	VERB
ftr-473	618	19	such	such	ADJ
ftr-473	618	20	plans	plan	NOUN
ftr-473	618	21	.	.	PUNCT
ftr-473	619	1	85	85	NUM
ftr-473	619	2	.	.	PUNCT
ftr-473	620	1	under	under	ADP
ftr-473	620	2	current	current	ADJ
ftr-473	620	3	law	law	NOUN
ftr-473	620	4	,	,	PUNCT
ftr-473	620	5	employers	employer	NOUN
ftr-473	620	6	who	who	PRON
ftr-473	620	7	want	want	VERB
ftr-473	620	8	to	to	PART
ftr-473	620	9	maximize	maximize	VERB
ftr-473	620	10	benefits	benefit	NOUN
ftr-473	620	11	must	must	AUX
ftr-473	620	12	sponsor	sponsor	VERB
ftr-473	620	13	both	both	DET
ftr-473	620	14	types	type	NOUN
ftr-473	620	15	of	of	ADP
ftr-473	620	16	plans	plan	NOUN
ftr-473	620	17	,	,	PUNCT
ftr-473	620	18	but	but	CCONJ
ftr-473	620	19	high	high	ADJ
ftr-473	620	20	levels	level	NOUN
ftr-473	620	21	of	of	ADP
ftr-473	620	22	benefits	benefit	NOUN
ftr-473	620	23	can	can	AUX
ftr-473	620	24	be	be	AUX
ftr-473	620	25	provided	provide	VERB
ftr-473	620	26	through	through	ADP
ftr-473	620	27	either	either	CCONJ
ftr-473	620	28	plan	plan	NOUN
ftr-473	620	29	format	format	NOUN
ftr-473	620	30	alone	alone	ADV
ftr-473	620	31	.	.	PUNCT
ftr-473	621	1	19941	19941	NUM
ftr-473	621	2	florida	florida	PROPN
ftr-473	621	3	tax	tax	NOUN
ftr-473	621	4	review	review	NOUN
ftr-473	621	5	reaches	reach	VERB
ftr-473	621	6	age	age	NOUN
ftr-473	621	7	fifty	fifty	NUM
ftr-473	621	8	-	-	PUNCT
ftr-473	621	9	five	five	NUM
ftr-473	621	10	.	.	PUNCT
ftr-473	622	1	such	such	DET
ftr-473	622	2	an	an	DET
ftr-473	622	3	approach	approach	NOUN
ftr-473	622	4	might	might	AUX
ftr-473	622	5	constructively	constructively	ADV
ftr-473	622	6	contribute	contribute	VERB
ftr-473	622	7	to	to	ADP
ftr-473	622	8	tax	tax	NOUN
ftr-473	622	9	and	and	CCONJ
ftr-473	622	10	retirement	retirement	NOUN
ftr-473	622	11	policy	policy	NOUN
ftr-473	622	12	.	.	PUNCT
ftr-473	623	1	as	as	SCONJ
ftr-473	623	2	already	already	ADV
ftr-473	623	3	noted	note	VERB
ftr-473	623	4	,	,	PUNCT
ftr-473	623	5	if	if	SCONJ
ftr-473	623	6	an	an	DET
ftr-473	623	7	employer	employer	NOUN
ftr-473	623	8	annually	annually	ADV
ftr-473	623	9	contributes	contribute	VERB
ftr-473	623	10	$	$	SYM
ftr-473	623	11	30,000	30,000	NUM
ftr-473	623	12	to	to	ADP
ftr-473	623	13	an	an	DET
ftr-473	623	14	employee	employee	NOUN
ftr-473	623	15	's	's	PART
ftr-473	623	16	account	account	NOUN
ftr-473	623	17	in	in	ADP
ftr-473	623	18	a	a	DET
ftr-473	623	19	defined	define	VERB
ftr-473	623	20	contribution	contribution	NOUN
ftr-473	623	21	plan	plan	NOUN
ftr-473	623	22	beginning	begin	VERB
ftr-473	623	23	at	at	ADP
ftr-473	623	24	age	age	NOUN
ftr-473	623	25	twenty	twenty	NUM
ftr-473	623	26	-	-	PUNCT
ftr-473	623	27	one	one	NUM
ftr-473	623	28	,	,	PUNCT
ftr-473	623	29	the	the	DET
ftr-473	623	30	total	total	ADJ
ftr-473	623	31	accumulation	accumulation	NOUN
ftr-473	623	32	will	will	AUX
ftr-473	623	33	be	be	AUX
ftr-473	623	34	approximately	approximately	ADV
ftr-473	623	35	$	$	SYM
ftr-473	623	36	3,600,000	3,600,000	NUM
ftr-473	623	37	at	at	ADP
ftr-473	623	38	age	age	NOUN
ftr-473	623	39	sixty	sixty	NUM
ftr-473	623	40	-	-	PUNCT
ftr-473	623	41	five	five	NUM
ftr-473	623	42	,	,	PUNCT
ftr-473	623	43	assuming	assume	VERB
ftr-473	623	44	an	an	DET
ftr-473	623	45	annual	annual	ADJ
ftr-473	623	46	rate	rate	NOUN
ftr-473	623	47	of	of	ADP
ftr-473	623	48	return	return	NOUN
ftr-473	623	49	of	of	ADP
ftr-473	623	50	4	4	NUM
ftr-473	623	51	%	%	NOUN
ftr-473	623	52	.	.	PUNCT
ftr-473	624	1	this	this	PRON
ftr-473	624	2	is	be	AUX
ftr-473	624	3	an	an	DET
ftr-473	624	4	unusually	unusually	ADV
ftr-473	624	5	large	large	ADJ
ftr-473	624	6	accumulation	accumulation	NOUN
ftr-473	624	7	,	,	PUNCT
ftr-473	624	8	worth	worth	ADJ
ftr-473	624	9	approximately	approximately	ADV
ftr-473	624	10	twice	twice	DET
ftr-473	624	11	the	the	DET
ftr-473	624	12	present	present	ADJ
ftr-473	624	13	value	value	NOUN
ftr-473	624	14	of	of	ADP
ftr-473	624	15	the	the	DET
ftr-473	624	16	maximum	maximum	ADJ
ftr-473	624	17	defined	define	VERB
ftr-473	624	18	benefit	benefit	NOUN
ftr-473	624	19	at	at	ADP
ftr-473	624	20	age	age	NOUN
ftr-473	624	21	sixty	sixty	NUM
ftr-473	624	22	-	-	PUNCT
ftr-473	624	23	five	five	NUM
ftr-473	624	24	.	.	PUNCT
ftr-473	625	1	a	a	DET
ftr-473	625	2	large	large	ADJ
ftr-473	625	3	portion	portion	NOUN
ftr-473	625	4	of	of	ADP
ftr-473	625	5	the	the	DET
ftr-473	625	6	accumulation	accumulation	NOUN
ftr-473	625	7	is	be	AUX
ftr-473	625	8	attributable	attributable	ADJ
ftr-473	625	9	to	to	ADP
ftr-473	625	10	the	the	DET
ftr-473	625	11	tax	tax	NOUN
ftr-473	625	12	deferral	deferral	NOUN
ftr-473	625	13	associated	associate	VERB
ftr-473	625	14	with	with	ADP
ftr-473	625	15	the	the	DET
ftr-473	625	16	earliest	early	ADJ
ftr-473	625	17	contributions	contribution	NOUN
ftr-473	625	18	.	.	PUNCT
ftr-473	626	1	by	by	ADP
ftr-473	626	2	reducing	reduce	VERB
ftr-473	626	3	the	the	DET
ftr-473	626	4	early	early	ADJ
ftr-473	626	5	contributions	contribution	NOUN
ftr-473	626	6	and	and	CCONJ
ftr-473	626	7	the	the	DET
ftr-473	626	8	concomitant	concomitant	NOUN
ftr-473	626	9	taxdeferred	taxdeferre	VERB
ftr-473	626	10	investment	investment	NOUN
ftr-473	626	11	growth	growth	NOUN
ftr-473	626	12	,	,	PUNCT
ftr-473	626	13	the	the	DET
ftr-473	626	14	value	value	NOUN
ftr-473	626	15	of	of	ADP
ftr-473	626	16	career	career	NOUN
ftr-473	626	17	-	-	PUNCT
ftr-473	626	18	long	long	ADJ
ftr-473	626	19	participation	participation	NOUN
ftr-473	626	20	in	in	ADP
ftr-473	626	21	the	the	DET
ftr-473	626	22	defined	define	VERB
ftr-473	626	23	contribution	contribution	NOUN
ftr-473	626	24	plan	plan	NOUN
ftr-473	626	25	,	,	PUNCT
ftr-473	626	26	would	would	AUX
ftr-473	626	27	be	be	AUX
ftr-473	626	28	brought	bring	VERB
ftr-473	626	29	more	more	ADV
ftr-473	626	30	in	in	ADP
ftr-473	626	31	line	line	NOUN
ftr-473	626	32	with	with	ADP
ftr-473	626	33	the	the	DET
ftr-473	626	34	value	value	NOUN
ftr-473	626	35	of	of	ADP
ftr-473	626	36	a	a	DET
ftr-473	626	37	maximum	maximum	ADV
ftr-473	626	38	defined	define	VERB
ftr-473	626	39	benefit	benefit	NOUN
ftr-473	626	40	.	.	PUNCT
ftr-473	627	1	arguably	arguably	ADV
ftr-473	627	2	this	this	PRON
ftr-473	627	3	is	be	AUX
ftr-473	627	4	a	a	DET
ftr-473	627	5	desirable	desirable	ADJ
ftr-473	627	6	result	result	NOUN
ftr-473	627	7	in	in	ADP
ftr-473	627	8	a	a	DET
ftr-473	627	9	world	world	NOUN
ftr-473	627	10	with	with	ADP
ftr-473	627	11	or	or	CCONJ
ftr-473	627	12	without	without	ADP
ftr-473	627	13	section	section	NOUN
ftr-473	627	14	415(e	415(e	PROPN
ftr-473	627	15	)	)	PUNCT
ftr-473	627	16	.	.	PUNCT
ftr-473	628	1	under	under	ADP
ftr-473	628	2	this	this	DET
ftr-473	628	3	approach	approach	NOUN
ftr-473	628	4	,	,	PUNCT
ftr-473	628	5	the	the	DET
ftr-473	628	6	cost	cost	NOUN
ftr-473	628	7	of	of	ADP
ftr-473	628	8	repealing	repealing	NOUN
ftr-473	628	9	section	section	NOUN
ftr-473	628	10	415(e	415(e	NOUN
ftr-473	628	11	)	)	PUNCT
ftr-473	628	12	would	would	AUX
ftr-473	628	13	be	be	AUX
ftr-473	628	14	born	bear	VERB
ftr-473	628	15	by	by	ADP
ftr-473	628	16	affluent	affluent	ADJ
ftr-473	628	17	employees	employee	NOUN
ftr-473	628	18	who	who	PRON
ftr-473	628	19	participate	participate	VERB
ftr-473	628	20	in	in	ADP
ftr-473	628	21	defined	define	VERB
ftr-473	628	22	contribution	contribution	NOUN
ftr-473	628	23	plans	plan	NOUN
ftr-473	628	24	while	while	SCONJ
ftr-473	628	25	they	they	PRON
ftr-473	628	26	are	be	AUX
ftr-473	628	27	young	young	ADJ
ftr-473	628	28	.	.	PUNCT
ftr-473	629	1	there	there	PRON
ftr-473	629	2	are	be	VERB
ftr-473	629	3	some	some	DET
ftr-473	629	4	reasonable	reasonable	ADJ
ftr-473	629	5	objections	objection	NOUN
ftr-473	629	6	one	one	PRON
ftr-473	629	7	might	might	AUX
ftr-473	629	8	make	make	VERB
ftr-473	629	9	to	to	ADP
ftr-473	629	10	this	this	DET
ftr-473	629	11	approach	approach	NOUN
ftr-473	629	12	.	.	PUNCT
ftr-473	630	1	first	first	ADV
ftr-473	630	2	,	,	PUNCT
ftr-473	630	3	the	the	DET
ftr-473	630	4	approach	approach	NOUN
ftr-473	630	5	goes	go	VERB
ftr-473	630	6	beyond	beyond	ADP
ftr-473	630	7	simplification	simplification	NOUN
ftr-473	630	8	:	:	PUNCT
ftr-473	630	9	it	it	PRON
ftr-473	630	10	creates	create	VERB
ftr-473	630	11	a	a	DET
ftr-473	630	12	class	class	NOUN
ftr-473	630	13	of	of	ADP
ftr-473	630	14	people	people	NOUN
ftr-473	630	15	that	that	PRON
ftr-473	630	16	will	will	AUX
ftr-473	630	17	pay	pay	VERB
ftr-473	630	18	for	for	ADP
ftr-473	630	19	repeal	repeal	NOUN
ftr-473	630	20	of	of	ADP
ftr-473	630	21	section	section	NOUN
ftr-473	630	22	415(e	415(e	PROPN
ftr-473	630	23	)	)	PUNCT
ftr-473	630	24	that	that	PRON
ftr-473	630	25	is	be	AUX
ftr-473	630	26	broader	broad	ADJ
ftr-473	630	27	than	than	ADP
ftr-473	630	28	the	the	DET
ftr-473	630	29	class	class	NOUN
ftr-473	630	30	that	that	PRON
ftr-473	630	31	would	would	AUX
ftr-473	630	32	benefit	benefit	VERB
ftr-473	630	33	from	from	ADP
ftr-473	630	34	the	the	DET
ftr-473	630	35	repeal.8	repeal.8	PROPN
ftr-473	630	36	6	6	NUM
ftr-473	630	37	second	second	ADJ
ftr-473	630	38	,	,	PUNCT
ftr-473	630	39	it	it	PRON
ftr-473	630	40	is	be	AUX
ftr-473	630	41	by	by	ADP
ftr-473	630	42	no	no	DET
ftr-473	630	43	means	means	NOUN
ftr-473	630	44	clear	clear	ADJ
ftr-473	630	45	that	that	SCONJ
ftr-473	630	46	the	the	DET
ftr-473	630	47	tax	tax	NOUN
ftr-473	630	48	savings	saving	NOUN
ftr-473	630	49	under	under	ADP
ftr-473	630	50	this	this	DET
ftr-473	630	51	approach	approach	NOUN
ftr-473	630	52	would	would	AUX
ftr-473	630	53	equal	equal	VERB
ftr-473	630	54	the	the	DET
ftr-473	630	55	tax	tax	NOUN
ftr-473	630	56	costs	cost	NOUN
ftr-473	630	57	of	of	ADP
ftr-473	630	58	repealing	repealing	NOUN
ftr-473	630	59	section	section	NOUN
ftr-473	630	60	415(e	415(e	PROPN
ftr-473	630	61	)	)	PUNCT
ftr-473	630	62	.	.	PUNCT
ftr-473	631	1	third	third	ADV
ftr-473	631	2	,	,	PUNCT
ftr-473	631	3	some	some	DET
ftr-473	631	4	employers	employer	NOUN
ftr-473	631	5	may	may	AUX
ftr-473	631	6	stop	stop	VERB
ftr-473	631	7	sponsorship	sponsorship	NOUN
ftr-473	631	8	of	of	ADP
ftr-473	631	9	defined	define	VERB
ftr-473	631	10	contribution	contribution	NOUN
ftr-473	631	11	plans	plan	NOUN
ftr-473	631	12	if	if	SCONJ
ftr-473	631	13	the	the	DET
ftr-473	631	14	benefit	benefit	NOUN
ftr-473	631	15	they	they	PRON
ftr-473	631	16	can	can	AUX
ftr-473	631	17	provide	provide	VERB
ftr-473	631	18	to	to	PART
ftr-473	631	19	favored	favor	VERB
ftr-473	631	20	young	young	ADJ
ftr-473	631	21	employees	employee	NOUN
ftr-473	631	22	is	be	AUX
ftr-473	631	23	substantially	substantially	ADV
ftr-473	631	24	reduced	reduce	VERB
ftr-473	631	25	.	.	PUNCT
ftr-473	632	1	7	7	NUM
ftr-473	632	2	section	section	NOUN
ftr-473	632	3	415(e	415(e	PROPN
ftr-473	632	4	)	)	PUNCT
ftr-473	632	5	's	's	PART
ftr-473	632	6	repeal	repeal	NOUN
ftr-473	632	7	would	would	AUX
ftr-473	632	8	create	create	VERB
ftr-473	632	9	problems	problem	NOUN
ftr-473	632	10	in	in	ADP
ftr-473	632	11	addition	addition	NOUN
ftr-473	632	12	to	to	ADP
ftr-473	632	13	revenue	revenue	NOUN
ftr-473	632	14	loss	loss	NOUN
ftr-473	632	15	.	.	PUNCT
ftr-473	633	1	a	a	DET
ftr-473	633	2	repeal	repeal	NOUN
ftr-473	633	3	of	of	ADP
ftr-473	633	4	section	section	NOUN
ftr-473	633	5	415(e	415(e	NOUN
ftr-473	633	6	)	)	PUNCT
ftr-473	633	7	might	might	AUX
ftr-473	633	8	encourage	encourage	VERB
ftr-473	633	9	more	more	ADJ
ftr-473	633	10	employers	employer	NOUN
ftr-473	633	11	to	to	PART
ftr-473	633	12	adopt	adopt	VERB
ftr-473	633	13	defined	define	VERB
ftr-473	633	14	benefit	benefit	NOUN
ftr-473	633	15	plans	plan	NOUN
ftr-473	633	16	when	when	SCONJ
ftr-473	633	17	the	the	DET
ftr-473	633	18	employees	employee	NOUN
ftr-473	633	19	it	it	PRON
ftr-473	633	20	wishes	wish	VERB
ftr-473	633	21	to	to	PART
ftr-473	633	22	favor	favor	VERB
ftr-473	633	23	have	have	AUX
ftr-473	633	24	reached	reach	VERB
ftr-473	633	25	mid	mid	NOUN
ftr-473	633	26	-	-	PUNCT
ftr-473	633	27	to	to	ADP
ftr-473	633	28	-	-	PUNCT
ftr-473	633	29	late	late	ADV
ftr-473	633	30	middle	middle	ADJ
ftr-473	633	31	age	age	NOUN
ftr-473	633	32	,	,	PUNCT
ftr-473	633	33	resulting	result	VERB
ftr-473	633	34	in	in	ADP
ftr-473	633	35	diminished	diminished	ADJ
ftr-473	633	36	contributions	contribution	NOUN
ftr-473	633	37	on	on	ADP
ftr-473	633	38	behalf	behalf	NOUN
ftr-473	633	39	of	of	ADP
ftr-473	633	40	younger	young	ADJ
ftr-473	633	41	non	non	ADJ
ftr-473	633	42	-	-	ADJ
ftr-473	633	43	highly	highly	ADV
ftr-473	633	44	paid	pay	VERB
ftr-473	633	45	employees	employee	NOUN
ftr-473	633	46	.	.	PUNCT
ftr-473	634	1	moreover	moreover	ADV
ftr-473	634	2	,	,	PUNCT
ftr-473	634	3	as	as	SCONJ
ftr-473	634	4	we	we	PRON
ftr-473	634	5	have	have	AUX
ftr-473	634	6	seen	see	VERB
ftr-473	634	7	,	,	PUNCT
ftr-473	634	8	congress	congress	PROPN
ftr-473	634	9	has	have	AUX
ftr-473	634	10	substantially	substantially	ADV
ftr-473	634	11	tightened	tighten	VERB
ftr-473	634	12	the	the	DET
ftr-473	634	13	section	section	NOUN
ftr-473	634	14	415(e	415(e	NOUN
ftr-473	634	15	)	)	PUNCT
ftr-473	634	16	limits	limit	NOUN
ftr-473	634	17	for	for	ADP
ftr-473	634	18	certain	certain	ADJ
ftr-473	634	19	top	top	ADJ
ftr-473	634	20	-	-	PUNCT
ftr-473	634	21	heavy	heavy	ADJ
ftr-473	634	22	86	86	NUM
ftr-473	634	23	.	.	PUNCT
ftr-473	635	1	while	while	SCONJ
ftr-473	635	2	this	this	PRON
ftr-473	635	3	is	be	AUX
ftr-473	635	4	true	true	ADJ
ftr-473	635	5	,	,	PUNCT
ftr-473	635	6	note	note	VERB
ftr-473	635	7	that	that	SCONJ
ftr-473	635	8	under	under	ADP
ftr-473	635	9	current	current	ADJ
ftr-473	635	10	law	law	NOUN
ftr-473	635	11	,	,	PUNCT
ftr-473	635	12	a	a	DET
ftr-473	635	13	30	30	NUM
ftr-473	635	14	-	-	PUNCT
ftr-473	635	15	year	year	NOUN
ftr-473	635	16	-	-	PUNCT
ftr-473	635	17	old	old	ADJ
ftr-473	635	18	employee	employee	NOUN
ftr-473	635	19	who	who	PRON
ftr-473	635	20	receives	receive	VERB
ftr-473	635	21	an	an	DET
ftr-473	635	22	annual	annual	ADJ
ftr-473	635	23	$	$	SYM
ftr-473	635	24	30,000	30,000	NUM
ftr-473	635	25	contribution	contribution	NOUN
ftr-473	635	26	to	to	ADP
ftr-473	635	27	a	a	DET
ftr-473	635	28	defined	define	VERB
ftr-473	635	29	contribution	contribution	NOUN
ftr-473	635	30	plan	plan	NOUN
ftr-473	635	31	and	and	CCONJ
ftr-473	635	32	obtains	obtain	VERB
ftr-473	635	33	a	a	DET
ftr-473	635	34	4	4	NUM
ftr-473	635	35	%	%	NOUN
ftr-473	635	36	rate	rate	NOUN
ftr-473	635	37	of	of	ADP
ftr-473	635	38	return	return	NOUN
ftr-473	635	39	,	,	PUNCT
ftr-473	635	40	will	will	AUX
ftr-473	635	41	accumulate	accumulate	VERB
ftr-473	635	42	a	a	DET
ftr-473	635	43	defined	define	VERB
ftr-473	635	44	contribution	contribution	NOUN
ftr-473	635	45	account	account	NOUN
ftr-473	635	46	in	in	ADP
ftr-473	635	47	excess	excess	NOUN
ftr-473	635	48	of	of	ADP
ftr-473	635	49	$	$	SYM
ftr-473	635	50	3	3	NUM
ftr-473	635	51	million	million	NUM
ftr-473	635	52	dollars	dollar	NOUN
ftr-473	635	53	by	by	ADP
ftr-473	635	54	age	age	NOUN
ftr-473	635	55	65	65	NUM
ftr-473	635	56	.	.	PUNCT
ftr-473	636	1	this	this	DET
ftr-473	636	2	large	large	ADJ
ftr-473	636	3	benefit	benefit	NOUN
ftr-473	636	4	also	also	ADV
ftr-473	636	5	may	may	AUX
ftr-473	636	6	be	be	AUX
ftr-473	636	7	supplemented	supplement	VERB
ftr-473	636	8	by	by	ADP
ftr-473	636	9	a	a	DET
ftr-473	636	10	benefit	benefit	NOUN
ftr-473	636	11	from	from	ADP
ftr-473	636	12	a	a	DET
ftr-473	636	13	defined	define	VERB
ftr-473	636	14	benefit	benefit	NOUN
ftr-473	636	15	plan	plan	NOUN
ftr-473	636	16	.	.	PUNCT
ftr-473	637	1	cutting	cut	VERB
ftr-473	637	2	the	the	DET
ftr-473	637	3	limits	limit	NOUN
ftr-473	637	4	along	along	ADP
ftr-473	637	5	the	the	DET
ftr-473	637	6	lines	line	NOUN
ftr-473	637	7	hypothesized	hypothesize	VERB
ftr-473	637	8	still	still	ADV
ftr-473	637	9	would	would	AUX
ftr-473	637	10	produce	produce	VERB
ftr-473	637	11	a	a	DET
ftr-473	637	12	very	very	ADV
ftr-473	637	13	large	large	ADJ
ftr-473	637	14	benefit	benefit	NOUN
ftr-473	637	15	.	.	PUNCT
ftr-473	638	1	87	87	NUM
ftr-473	638	2	.	.	PUNCT
ftr-473	639	1	this	this	PRON
ftr-473	639	2	certainly	certainly	ADV
ftr-473	639	3	would	would	AUX
ftr-473	639	4	be	be	AUX
ftr-473	639	5	true	true	ADJ
ftr-473	639	6	to	to	ADP
ftr-473	639	7	some	some	DET
ftr-473	639	8	extent	extent	NOUN
ftr-473	639	9	,	,	PUNCT
ftr-473	639	10	but	but	CCONJ
ftr-473	639	11	a	a	DET
ftr-473	639	12	considerable	considerable	ADJ
ftr-473	639	13	amount	amount	NOUN
ftr-473	639	14	of	of	ADP
ftr-473	639	15	conjecture	conjecture	NOUN
ftr-473	639	16	would	would	AUX
ftr-473	639	17	be	be	AUX
ftr-473	639	18	required	require	VERB
ftr-473	639	19	to	to	PART
ftr-473	639	20	determine	determine	VERB
ftr-473	639	21	to	to	ADP
ftr-473	639	22	what	what	DET
ftr-473	639	23	extent	extent	NOUN
ftr-473	639	24	plan	plan	NOUN
ftr-473	639	25	sponsorship	sponsorship	NOUN
ftr-473	639	26	actually	actually	ADV
ftr-473	639	27	would	would	AUX
ftr-473	639	28	be	be	AUX
ftr-473	639	29	affected	affect	VERB
ftr-473	639	30	.	.	PUNCT
ftr-473	640	1	many	many	ADJ
ftr-473	640	2	small	small	ADJ
ftr-473	640	3	employers	employer	NOUN
ftr-473	640	4	-	-	PUNCT
ftr-473	640	5	who	who	PRON
ftr-473	640	6	are	be	AUX
ftr-473	640	7	the	the	DET
ftr-473	640	8	ones	one	NOUN
ftr-473	640	9	most	most	ADV
ftr-473	640	10	likely	likely	ADJ
ftr-473	640	11	to	to	PART
ftr-473	640	12	stop	stop	VERB
ftr-473	640	13	plan	plan	NOUN
ftr-473	640	14	sponsorship	sponsorship	NOUN
ftr-473	640	15	-	-	PUNCT
ftr-473	640	16	have	have	AUX
ftr-473	640	17	already	already	ADV
ftr-473	640	18	substituted	substitute	VERB
ftr-473	640	19	§	§	PROPN
ftr-473	640	20	401(k	401(k	PROPN
ftr-473	640	21	)	)	PUNCT
ftr-473	640	22	plans	plan	NOUN
ftr-473	640	23	for	for	ADP
ftr-473	640	24	employer	employer	NOUN
ftr-473	640	25	-	-	PUNCT
ftr-473	640	26	funded	fund	VERB
ftr-473	640	27	defined	define	VERB
ftr-473	640	28	contribution	contribution	NOUN
ftr-473	640	29	plans	plan	NOUN
ftr-473	640	30	,	,	PUNCT
ftr-473	640	31	despite	despite	SCONJ
ftr-473	640	32	the	the	DET
ftr-473	640	33	maximum	maximum	ADJ
ftr-473	640	34	employee	employee	NOUN
ftr-473	640	35	contributions	contribution	NOUN
ftr-473	640	36	permissible	permissible	ADJ
ftr-473	640	37	under	under	ADP
ftr-473	640	38	such	such	ADJ
ftr-473	640	39	plans	plan	NOUN
ftr-473	640	40	.	.	PUNCT
ftr-473	641	1	[	[	X
ftr-473	641	2	vol	vol	NOUN
ftr-473	641	3	2:2	2:2	NUM
ftr-473	641	4	simplification	simplification	NOUN
ftr-473	641	5	and	and	CCONJ
ftr-473	641	6	irc	irc	ADP
ftr-473	641	7	§	§	PROPN
ftr-473	641	8	415	415	NUM
ftr-473	641	9	plans.8	plans.8	PROPN
ftr-473	641	10	repeal	repeal	NOUN
ftr-473	641	11	of	of	ADP
ftr-473	641	12	section	section	NOUN
ftr-473	641	13	415(e	415(e	NOUN
ftr-473	641	14	)	)	PUNCT
ftr-473	641	15	would	would	AUX
ftr-473	641	16	also	also	ADV
ftr-473	641	17	repeal	repeal	VERB
ftr-473	641	18	the	the	DET
ftr-473	641	19	stricter	strict	ADJ
ftr-473	641	20	limits	limit	NOUN
ftr-473	641	21	on	on	ADP
ftr-473	641	22	the	the	DET
ftr-473	641	23	benefits	benefit	NOUN
ftr-473	641	24	for	for	ADP
ftr-473	641	25	key	key	ADJ
ftr-473	641	26	employees	employee	NOUN
ftr-473	641	27	in	in	ADP
ftr-473	641	28	such	such	ADJ
ftr-473	641	29	plans	plan	NOUN
ftr-473	641	30	.	.	PUNCT
ftr-473	641	31	"	"	PUNCT
ftr-473	642	1	iv	iv	X
ftr-473	642	2	.	.	NOUN
ftr-473	642	3	approaches	approach	NOUN
ftr-473	642	4	to	to	ADP
ftr-473	642	5	simplification	simplification	NOUN
ftr-473	642	6	of	of	ADP
ftr-473	642	7	section	section	NOUN
ftr-473	642	8	415(e	415(e	PROPN
ftr-473	642	9	)	)	PUNCT
ftr-473	642	10	the	the	DET
ftr-473	642	11	case	case	NOUN
ftr-473	642	12	for	for	ADP
ftr-473	642	13	repeal	repeal	NOUN
ftr-473	642	14	of	of	ADP
ftr-473	642	15	section	section	NOUN
ftr-473	642	16	415	415	NUM
ftr-473	642	17	loses	lose	VERB
ftr-473	642	18	appeal	appeal	NOUN
ftr-473	642	19	if	if	SCONJ
ftr-473	642	20	the	the	DET
ftr-473	642	21	section	section	NOUN
ftr-473	642	22	can	can	AUX
ftr-473	642	23	be	be	AUX
ftr-473	642	24	simplifiedwe	simplifiedwe	PROPN
ftr-473	642	25	have	have	AUX
ftr-473	642	26	already	already	ADV
ftr-473	642	27	seen	see	VERB
ftr-473	642	28	that	that	SCONJ
ftr-473	642	29	much	much	ADJ
ftr-473	642	30	of	of	ADP
ftr-473	642	31	the	the	DET
ftr-473	642	32	complexity	complexity	NOUN
ftr-473	642	33	derives	derive	VERB
ftr-473	642	34	from	from	ADP
ftr-473	642	35	subsection	subsection	NOUN
ftr-473	642	36	(	(	PUNCT
ftr-473	642	37	e	e	NOUN
ftr-473	642	38	)	)	PUNCT
ftr-473	642	39	.	.	PUNCT
ftr-473	643	1	in	in	ADP
ftr-473	643	2	this	this	DET
ftr-473	643	3	part	part	NOUN
ftr-473	643	4	,	,	PUNCT
ftr-473	643	5	i	i	PRON
ftr-473	643	6	will	will	AUX
ftr-473	643	7	suggest	suggest	VERB
ftr-473	643	8	two	two	NUM
ftr-473	643	9	approaches	approach	NOUN
ftr-473	643	10	toward	toward	ADP
ftr-473	643	11	simplification	simplification	NOUN
ftr-473	643	12	of	of	ADP
ftr-473	643	13	subsection	subsection	NOUN
ftr-473	643	14	(	(	PUNCT
ftr-473	643	15	e	e	NOUN
ftr-473	643	16	)	)	PUNCT
ftr-473	643	17	.	.	PUNCT
ftr-473	644	1	the	the	DET
ftr-473	644	2	approaches	approach	NOUN
ftr-473	644	3	stand	stand	VERB
ftr-473	644	4	alone	alone	ADV
ftr-473	644	5	,	,	PUNCT
ftr-473	644	6	although	although	SCONJ
ftr-473	644	7	they	they	PRON
ftr-473	644	8	also	also	ADV
ftr-473	644	9	could	could	AUX
ftr-473	644	10	be	be	AUX
ftr-473	644	11	combined	combine	VERB
ftr-473	644	12	.	.	PUNCT
ftr-473	645	1	90	90	NUM
ftr-473	645	2	a.	a.	NOUN
ftr-473	645	3	lengthening	lengthen	VERB
ftr-473	645	4	the	the	DET
ftr-473	645	5	dollar	dollar	NOUN
ftr-473	645	6	linit	linit	VERB
ftr-473	645	7	phase	phase	NOUN
ftr-473	645	8	-	-	PUNCT
ftr-473	645	9	hi	hi	NOUN
ftr-473	645	10	under	under	ADP
ftr-473	645	11	section	section	NOUN
ftr-473	645	12	415(b)(5	415(b)(5	NUM
ftr-473	645	13	)	)	PUNCT
ftr-473	645	14	,	,	PUNCT
ftr-473	645	15	with	with	ADP
ftr-473	645	16	annual	annual	ADJ
ftr-473	645	17	allocation	allocation	NOUN
ftr-473	645	18	of	of	ADP
ftr-473	645	19	a	a	DET
ftr-473	645	20	section	section	NOUN
ftr-473	645	21	415(e	415(e	NOUN
ftr-473	645	22	)	)	PUNCT
ftr-473	645	23	percentage	percentage	NOUN
ftr-473	645	24	the	the	DET
ftr-473	645	25	major	major	ADJ
ftr-473	645	26	cause	cause	NOUN
ftr-473	645	27	of	of	ADP
ftr-473	645	28	complexity	complexity	NOUN
ftr-473	645	29	in	in	ADP
ftr-473	645	30	section	section	NOUN
ftr-473	645	31	415(e	415(e	PROPN
ftr-473	645	32	)	)	PUNCT
ftr-473	645	33	is	be	AUX
ftr-473	645	34	that	that	SCONJ
ftr-473	645	35	the	the	DET
ftr-473	645	36	(	(	PUNCT
ftr-473	645	37	c	c	NOUN
ftr-473	645	38	)	)	PUNCT
ftr-473	645	39	limits	limit	NOUN
ftr-473	645	40	on	on	ADP
ftr-473	645	41	additions	addition	NOUN
ftr-473	645	42	to	to	ADP
ftr-473	645	43	defined	define	VERB
ftr-473	645	44	contribution	contribution	NOUN
ftr-473	645	45	plans	plan	NOUN
ftr-473	645	46	are	be	AUX
ftr-473	645	47	annual	annual	ADJ
ftr-473	645	48	,	,	PUNCT
ftr-473	645	49	while	while	SCONJ
ftr-473	645	50	the	the	DET
ftr-473	645	51	(	(	PUNCT
ftr-473	645	52	b	b	NOUN
ftr-473	645	53	)	)	PUNCT
ftr-473	645	54	limits	limit	NOUN
ftr-473	645	55	on	on	ADP
ftr-473	645	56	a	a	DET
ftr-473	645	57	defined	define	VERB
ftr-473	645	58	benefit	benefit	NOUN
ftr-473	645	59	are	be	AUX
ftr-473	645	60	aimed	aim	VERB
ftr-473	645	61	at	at	ADP
ftr-473	645	62	limiting	limit	VERB
ftr-473	645	63	a	a	DET
ftr-473	645	64	benefit	benefit	NOUN
ftr-473	645	65	accrued	accrue	VERB
ftr-473	645	66	over	over	ADP
ftr-473	645	67	a	a	DET
ftr-473	645	68	participant	participant	NOUN
ftr-473	645	69	's	's	PART
ftr-473	645	70	career	career	NOUN
ftr-473	645	71	with	with	ADP
ftr-473	645	72	an	an	DET
ftr-473	645	73	employer	employer	NOUN
ftr-473	645	74	.	.	PUNCT
ftr-473	646	1	section	section	NOUN
ftr-473	646	2	415(e	415(e	PROPN
ftr-473	646	3	)	)	PUNCT
ftr-473	646	4	attempts	attempt	VERB
ftr-473	646	5	to	to	PART
ftr-473	646	6	cope	cope	VERB
ftr-473	646	7	with	with	ADP
ftr-473	646	8	this	this	DET
ftr-473	646	9	dissimilarity	dissimilarity	NOUN
ftr-473	646	10	of	of	ADP
ftr-473	646	11	limits	limit	NOUN
ftr-473	646	12	by	by	ADP
ftr-473	646	13	forcing	force	VERB
ftr-473	646	14	the	the	DET
ftr-473	646	15	defined	define	VERB
ftr-473	646	16	contribution	contribution	NOUN
ftr-473	646	17	fraction	fraction	NOUN
ftr-473	646	18	into	into	ADP
ftr-473	646	19	a	a	DET
ftr-473	646	20	career	career	NOUN
ftr-473	646	21	mold	mold	NOUN
ftr-473	646	22	,	,	PUNCT
ftr-473	646	23	reflecting	reflect	VERB
ftr-473	646	24	defined	define	VERB
ftr-473	646	25	contribution	contribution	NOUN
ftr-473	646	26	utilization	utilization	NOUN
ftr-473	646	27	for	for	ADP
ftr-473	646	28	all	all	PRON
ftr-473	646	29	of	of	ADP
ftr-473	646	30	an	an	DET
ftr-473	646	31	employee	employee	NOUN
ftr-473	646	32	's	's	PART
ftr-473	646	33	years	year	NOUN
ftr-473	646	34	of	of	ADP
ftr-473	646	35	service	service	NOUN
ftr-473	646	36	with	with	ADP
ftr-473	646	37	the	the	DET
ftr-473	646	38	employer	employer	NOUN
ftr-473	646	39	.	.	PUNCT
ftr-473	647	1	it	it	PRON
ftr-473	647	2	is	be	AUX
ftr-473	647	3	this	this	DET
ftr-473	647	4	fraction	fraction	NOUN
ftr-473	647	5	that	that	PRON
ftr-473	647	6	is	be	AUX
ftr-473	647	7	at	at	ADP
ftr-473	647	8	the	the	DET
ftr-473	647	9	root	root	NOUN
ftr-473	647	10	of	of	ADP
ftr-473	647	11	the	the	DET
ftr-473	647	12	complexity	complexity	NOUN
ftr-473	647	13	in	in	ADP
ftr-473	647	14	section	section	NOUN
ftr-473	647	15	415(e	415(e	PROPN
ftr-473	647	16	)	)	PUNCT
ftr-473	647	17	,	,	PUNCT
ftr-473	647	18	for	for	ADP
ftr-473	647	19	it	it	PRON
ftr-473	647	20	is	be	AUX
ftr-473	647	21	this	this	DET
ftr-473	647	22	fraction	fraction	NOUN
ftr-473	647	23	that	that	PRON
ftr-473	647	24	requires	require	VERB
ftr-473	647	25	a	a	DET
ftr-473	647	26	backward	backward	ADJ
ftr-473	647	27	look	look	NOUN
ftr-473	647	28	at	at	ADP
ftr-473	647	29	all	all	PRON
ftr-473	647	30	previous	previous	ADJ
ftr-473	647	31	additions	addition	NOUN
ftr-473	647	32	to	to	ADP
ftr-473	647	33	a	a	DET
ftr-473	647	34	participant	participant	NOUN
ftr-473	647	35	's	's	PART
ftr-473	647	36	account	account	NOUN
ftr-473	647	37	in	in	ADP
ftr-473	647	38	light	light	NOUN
ftr-473	647	39	of	of	ADP
ftr-473	647	40	both	both	CCONJ
ftr-473	647	41	the	the	DET
ftr-473	647	42	dollar	dollar	NOUN
ftr-473	647	43	and	and	CCONJ
ftr-473	647	44	compensation	compensation	NOUN
ftr-473	647	45	limits	limit	NOUN
ftr-473	647	46	;	;	PUNCT
ftr-473	647	47	results	result	NOUN
ftr-473	647	48	in	in	ADP
ftr-473	647	49	annually	annually	ADV
ftr-473	647	50	changing	change	VERB
ftr-473	647	51	fractions	fraction	NOUN
ftr-473	647	52	;	;	PUNCT
ftr-473	647	53	and	and	CCONJ
ftr-473	647	54	results	result	NOUN
ftr-473	647	55	in	in	ADP
ftr-473	647	56	different	different	ADJ
ftr-473	647	57	fractions	fraction	NOUN
ftr-473	647	58	for	for	ADP
ftr-473	647	59	each	each	DET
ftr-473	647	60	employee	employee	NOUN
ftr-473	647	61	.	.	PUNCT
ftr-473	648	1	because	because	SCONJ
ftr-473	648	2	there	there	PRON
ftr-473	648	3	does	do	AUX
ftr-473	648	4	not	not	PART
ftr-473	648	5	appear	appear	VERB
ftr-473	648	6	to	to	PART
ftr-473	648	7	be	be	AUX
ftr-473	648	8	any	any	DET
ftr-473	648	9	simple	simple	ADJ
ftr-473	648	10	means	mean	NOUN
ftr-473	648	11	of	of	ADP
ftr-473	648	12	equating	equate	VERB
ftr-473	648	13	the	the	DET
ftr-473	648	14	(	(	PUNCT
ftr-473	648	15	c	c	NOUN
ftr-473	648	16	)	)	PUNCT
ftr-473	648	17	limit	limit	NOUN
ftr-473	648	18	to	to	ADP
ftr-473	648	19	a	a	DET
ftr-473	648	20	career	career	NOUN
ftr-473	648	21	benefit	benefit	NOUN
ftr-473	648	22	,	,	PUNCT
ftr-473	648	23	simplification	simplification	NOUN
ftr-473	648	24	of	of	ADP
ftr-473	648	25	the	the	DET
ftr-473	648	26	defined	define	VERB
ftr-473	648	27	contribution	contribution	NOUN
ftr-473	648	28	fraction	fraction	NOUN
ftr-473	648	29	,	,	PUNCT
ftr-473	648	30	and	and	CCONJ
ftr-473	648	31	thus	thus	ADV
ftr-473	648	32	subsection	subsection	NOUN
ftr-473	648	33	415(e	415(e	PROPN
ftr-473	648	34	)	)	PUNCT
ftr-473	648	35	,	,	PUNCT
ftr-473	648	36	has	have	AUX
ftr-473	648	37	not	not	PART
ftr-473	648	38	seemed	seem	VERB
ftr-473	648	39	possible	possible	ADJ
ftr-473	648	40	.	.	PUNCT
ftr-473	649	1	a	a	DET
ftr-473	649	2	change	change	NOUN
ftr-473	649	3	in	in	ADP
ftr-473	649	4	focus	focus	NOUN
ftr-473	649	5	,	,	PUNCT
ftr-473	649	6	however	however	ADV
ftr-473	649	7	,	,	PUNCT
ftr-473	649	8	yields	yield	VERB
ftr-473	649	9	a	a	DET
ftr-473	649	10	possibility	possibility	NOUN
ftr-473	649	11	for	for	ADP
ftr-473	649	12	simplification	simplification	NOUN
ftr-473	649	13	.	.	PUNCT
ftr-473	650	1	instead	instead	ADV
ftr-473	650	2	of	of	ADP
ftr-473	650	3	attempting	attempt	VERB
ftr-473	650	4	to	to	PART
ftr-473	650	5	force	force	VERB
ftr-473	650	6	the	the	DET
ftr-473	650	7	defined	define	VERB
ftr-473	650	8	contribution	contribution	NOUN
ftr-473	650	9	fraction	fraction	NOUN
ftr-473	650	10	to	to	PART
ftr-473	650	11	mimic	mimic	VERB
ftr-473	650	12	a	a	DET
ftr-473	650	13	career	career	NOUN
ftr-473	650	14	benefit	benefit	NOUN
ftr-473	650	15	,	,	PUNCT
ftr-473	650	16	it	it	PRON
ftr-473	650	17	would	would	AUX
ftr-473	650	18	be	be	AUX
ftr-473	650	19	possible	possible	ADJ
ftr-473	650	20	to	to	PART
ftr-473	650	21	do	do	VERB
ftr-473	650	22	the	the	DET
ftr-473	650	23	reverse	reverse	NOUN
ftr-473	650	24	,	,	PUNCT
ftr-473	650	25	(	(	PUNCT
ftr-473	650	26	i.e.	i.e.	X
ftr-473	650	27	,	,	PUNCT
ftr-473	650	28	equate	equate	ADJ
ftr-473	650	29	defined	define	VERB
ftr-473	650	30	benefit	benefit	NOUN
ftr-473	650	31	accruals	accrual	NOUN
ftr-473	650	32	to	to	ADP
ftr-473	650	33	annual	annual	ADJ
ftr-473	650	34	additions	addition	NOUN
ftr-473	650	35	)	)	PUNCT
ftr-473	650	36	.	.	PUNCT
ftr-473	651	1	this	this	PRON
ftr-473	651	2	could	could	AUX
ftr-473	651	3	be	be	AUX
ftr-473	651	4	accomplished	accomplish	VERB
ftr-473	651	5	by	by	ADP
ftr-473	651	6	extending	extend	VERB
ftr-473	651	7	the	the	DET
ftr-473	651	8	current	current	ADJ
ftr-473	651	9	ten	ten	NUM
ftr-473	651	10	-	-	PUNCT
ftr-473	651	11	year	year	NOUN
ftr-473	651	12	88	88	NUM
ftr-473	651	13	.	.	PUNCT
ftr-473	652	1	see	see	VERB
ftr-473	652	2	supra	supra	ADJ
ftr-473	652	3	text	text	NOUN
ftr-473	652	4	accompanying	accompanying	ADJ
ftr-473	652	5	notes	note	NOUN
ftr-473	652	6	22	22	NUM
ftr-473	652	7	-	-	SYM
ftr-473	652	8	24	24	NUM
ftr-473	652	9	.	.	PUNCT
ftr-473	652	10	89	89	NUM
ftr-473	652	11	.	.	PUNCT
ftr-473	653	1	any	any	DET
ftr-473	653	2	proposals	proposal	NOUN
ftr-473	653	3	to	to	PART
ftr-473	653	4	repeal	repeal	VERB
ftr-473	653	5	§	§	PROPN
ftr-473	653	6	415(e	415(e	NOUN
ftr-473	653	7	)	)	PUNCT
ftr-473	653	8	thus	thus	ADV
ftr-473	653	9	should	should	AUX
ftr-473	653	10	be	be	AUX
ftr-473	653	11	inapplicable	inapplicable	ADJ
ftr-473	653	12	to	to	ADP
ftr-473	653	13	top	top	ADJ
ftr-473	653	14	-	-	PUNCT
ftr-473	653	15	heavy	heavy	ADJ
ftr-473	653	16	plans	plan	NOUN
ftr-473	653	17	,	,	PUNCT
ftr-473	653	18	although	although	SCONJ
ftr-473	653	19	it	it	PRON
ftr-473	653	20	should	should	AUX
ftr-473	653	21	be	be	AUX
ftr-473	653	22	noted	note	VERB
ftr-473	653	23	that	that	SCONJ
ftr-473	653	24	repeal	repeal	NOUN
ftr-473	653	25	of	of	ADP
ftr-473	653	26	the	the	DET
ftr-473	653	27	rules	rule	NOUN
ftr-473	653	28	applicable	applicable	ADJ
ftr-473	653	29	to	to	ADP
ftr-473	653	30	such	such	ADJ
ftr-473	653	31	plans	plan	NOUN
ftr-473	653	32	is	be	AUX
ftr-473	653	33	another	another	DET
ftr-473	653	34	target	target	NOUN
ftr-473	653	35	of	of	ADP
ftr-473	653	36	simplification	simplification	NOUN
ftr-473	653	37	-	-	PUNCT
ftr-473	653	38	minded	minded	ADJ
ftr-473	653	39	reformers	reformer	NOUN
ftr-473	653	40	.	.	PUNCT
ftr-473	654	1	see	see	VERB
ftr-473	654	2	gridlock	gridlock	NOUN
ftr-473	654	3	,	,	PUNCT
ftr-473	654	4	supra	supra	PROPN
ftr-473	654	5	note	note	NOUN
ftr-473	654	6	1	1	NUM
ftr-473	654	7	.	.	PUNCT
ftr-473	655	1	at	at	ADP
ftr-473	655	2	34	34	NUM
ftr-473	655	3	.	.	PUNCT
ftr-473	656	1	it	it	PRON
ftr-473	656	2	should	should	AUX
ftr-473	656	3	be	be	AUX
ftr-473	656	4	noted	note	VERB
ftr-473	656	5	that	that	SCONJ
ftr-473	656	6	the	the	DET
ftr-473	656	7	proposal	proposal	NOUN
ftr-473	656	8	of	of	ADP
ftr-473	656	9	the	the	DET
ftr-473	656	10	aba	aba	PROPN
ftr-473	656	11	tax	tax	NOUN
ftr-473	656	12	section	section	NOUN
ftr-473	656	13	to	to	PART
ftr-473	656	14	eliminate	eliminate	VERB
ftr-473	656	15	§	§	PROPN
ftr-473	656	16	415(e	415(e	NOUN
ftr-473	656	17	)	)	PUNCT
ftr-473	656	18	would	would	AUX
ftr-473	656	19	apply	apply	VERB
ftr-473	656	20	to	to	ADP
ftr-473	656	21	all	all	DET
ftr-473	656	22	plans	plan	NOUN
ftr-473	656	23	,	,	PUNCT
ftr-473	656	24	including	include	VERB
ftr-473	656	25	super	super	ADJ
ftr-473	656	26	top	top	ADJ
ftr-473	656	27	-	-	PUNCT
ftr-473	656	28	heavy	heavy	ADJ
ftr-473	656	29	plans	plan	NOUN
ftr-473	656	30	.	.	PUNCT
ftr-473	657	1	see	see	VERB
ftr-473	657	2	aba	aba	PROPN
ftr-473	657	3	report	report	PROPN
ftr-473	657	4	,	,	PUNCT
ftr-473	657	5	supra	supra	PROPN
ftr-473	657	6	note	note	NOUN
ftr-473	657	7	6	6	NUM
ftr-473	657	8	.	.	PUNCT
ftr-473	658	1	at	at	ADP
ftr-473	658	2	12	12	NUM
ftr-473	658	3	.	.	PUNCT
ftr-473	659	1	90	90	NUM
ftr-473	659	2	.	.	PUNCT
ftr-473	660	1	there	there	PRON
ftr-473	660	2	are	be	VERB
ftr-473	660	3	a	a	DET
ftr-473	660	4	number	number	NOUN
ftr-473	660	5	of	of	ADP
ftr-473	660	6	relatively	relatively	ADV
ftr-473	660	7	small	small	ADJ
ftr-473	660	8	,	,	PUNCT
ftr-473	660	9	and	and	CCONJ
ftr-473	660	10	relatively	relatively	ADV
ftr-473	660	11	noncontroversial	noncontroversial	ADJ
ftr-473	660	12	,	,	PUNCT
ftr-473	660	13	changes	change	NOUN
ftr-473	660	14	that	that	PRON
ftr-473	660	15	would	would	AUX
ftr-473	660	16	simplify	simplify	VERB
ftr-473	660	17	§	§	PROPN
ftr-473	660	18	415	415	NUM
ftr-473	660	19	.	.	PUNCT
ftr-473	661	1	see	see	VERB
ftr-473	661	2	supra	supra	PROPN
ftr-473	661	3	notes	note	NOUN
ftr-473	661	4	12	12	NUM
ftr-473	661	5	&	&	CCONJ
ftr-473	661	6	21	21	NUM
ftr-473	661	7	.	.	PROPN
ftr-473	661	8	19941	19941	NUM
ftr-473	662	1	florida	florida	PROPN
ftr-473	662	2	tax	tax	NOUN
ftr-473	662	3	review	review	NOUN
ftr-473	662	4	phase	phase	NOUN
ftr-473	662	5	-	-	PUNCT
ftr-473	662	6	in	in	NOUN
ftr-473	662	7	for	for	ADP
ftr-473	662	8	the	the	DET
ftr-473	662	9	dollar	dollar	NOUN
ftr-473	662	10	limits	limit	NOUN
ftr-473	662	11	,	,	PUNCT
ftr-473	662	12	perhaps	perhaps	ADV
ftr-473	662	13	to	to	ADP
ftr-473	662	14	thirty	thirty	NUM
ftr-473	662	15	-	-	PUNCT
ftr-473	662	16	five	five	NUM
ftr-473	662	17	or	or	CCONJ
ftr-473	662	18	so	so	ADV
ftr-473	662	19	years.9	years.9	NOUN
ftr-473	662	20	'	'	PUNCT
ftr-473	662	21	if	if	SCONJ
ftr-473	662	22	this	this	PRON
ftr-473	662	23	were	be	AUX
ftr-473	662	24	done	do	VERB
ftr-473	662	25	,	,	PUNCT
ftr-473	662	26	employers	employer	NOUN
ftr-473	662	27	could	could	AUX
ftr-473	662	28	simply	simply	ADV
ftr-473	662	29	allocate	allocate	VERB
ftr-473	662	30	a	a	DET
ftr-473	662	31	section	section	NOUN
ftr-473	662	32	415(e	415(e	NOUN
ftr-473	662	33	)	)	PUNCT
ftr-473	662	34	percentage	percentage	NOUN
ftr-473	662	35	between	between	ADP
ftr-473	662	36	the	the	DET
ftr-473	662	37	defined	define	VERB
ftr-473	662	38	benefit	benefit	NOUN
ftr-473	662	39	and	and	CCONJ
ftr-473	662	40	defined	define	VERB
ftr-473	662	41	contribution	contribution	NOUN
ftr-473	662	42	plans	plan	NOUN
ftr-473	662	43	for	for	ADP
ftr-473	662	44	each	each	DET
ftr-473	662	45	year	year	NOUN
ftr-473	662	46	in	in	ADP
ftr-473	662	47	which	which	PRON
ftr-473	662	48	an	an	DET
ftr-473	662	49	employer	employer	NOUN
ftr-473	662	50	maintains	maintain	VERB
ftr-473	662	51	two	two	NUM
ftr-473	662	52	plans	plan	NOUN
ftr-473	662	53	.	.	PUNCT
ftr-473	663	1	this	this	DET
ftr-473	663	2	approach	approach	NOUN
ftr-473	663	3	dispenses	dispense	NOUN
ftr-473	663	4	with	with	ADP
ftr-473	663	5	the	the	DET
ftr-473	663	6	need	need	NOUN
ftr-473	663	7	to	to	PART
ftr-473	663	8	recompute	recompute	VERB
ftr-473	663	9	annually	annually	ADV
ftr-473	663	10	the	the	DET
ftr-473	663	11	defined	define	VERB
ftr-473	663	12	contribution	contribution	NOUN
ftr-473	663	13	limitation	limitation	NOUN
ftr-473	663	14	,	,	PUNCT
ftr-473	663	15	the	the	DET
ftr-473	663	16	primary	primary	ADJ
ftr-473	663	17	source	source	NOUN
ftr-473	663	18	of	of	ADP
ftr-473	663	19	section	section	NOUN
ftr-473	663	20	415(e	415(e	PROPN
ftr-473	663	21	)	)	PUNCT
ftr-473	663	22	's	's	PART
ftr-473	663	23	complexity	complexity	NOUN
ftr-473	663	24	.	.	PUNCT
ftr-473	664	1	if	if	SCONJ
ftr-473	664	2	the	the	DET
ftr-473	664	3	employer	employer	NOUN
ftr-473	664	4	does	do	AUX
ftr-473	664	5	not	not	PART
ftr-473	664	6	alter	alter	VERB
ftr-473	664	7	the	the	DET
ftr-473	664	8	allocations	allocation	NOUN
ftr-473	664	9	of	of	ADP
ftr-473	664	10	the	the	DET
ftr-473	664	11	section	section	NOUN
ftr-473	664	12	415(e	415(e	NOUN
ftr-473	664	13	)	)	PUNCT
ftr-473	664	14	percentage	percentage	NOUN
ftr-473	664	15	from	from	ADP
ftr-473	664	16	year	year	NOUN
ftr-473	664	17	to	to	ADP
ftr-473	664	18	year	year	NOUN
ftr-473	664	19	,	,	PUNCT
ftr-473	664	20	the	the	DET
ftr-473	664	21	plan	plan	NOUN
ftr-473	664	22	would	would	AUX
ftr-473	664	23	be	be	AUX
ftr-473	664	24	able	able	ADJ
ftr-473	664	25	to	to	PART
ftr-473	664	26	determine	determine	VERB
ftr-473	664	27	an	an	DET
ftr-473	664	28	employee	employee	NOUN
ftr-473	664	29	's	's	PART
ftr-473	664	30	defined	define	VERB
ftr-473	664	31	benefit	benefit	NOUN
ftr-473	664	32	limit	limit	NOUN
ftr-473	664	33	by	by	ADP
ftr-473	664	34	multiplying	multiply	VERB
ftr-473	664	35	a	a	DET
ftr-473	664	36	participant	participant	NOUN
ftr-473	664	37	's	's	PART
ftr-473	664	38	years	year	NOUN
ftr-473	664	39	of	of	ADP
ftr-473	664	40	participation	participation	NOUN
ftr-473	664	41	by	by	ADP
ftr-473	664	42	the	the	DET
ftr-473	664	43	portion	portion	NOUN
ftr-473	664	44	of	of	ADP
ftr-473	664	45	the	the	DET
ftr-473	664	46	overall	overall	ADJ
ftr-473	664	47	percentage	percentage	NOUN
ftr-473	664	48	allocated	allocate	VERB
ftr-473	664	49	to	to	ADP
ftr-473	664	50	the	the	DET
ftr-473	664	51	defined	define	VERB
ftr-473	664	52	benefit	benefit	NOUN
ftr-473	664	53	limit	limit	NOUN
ftr-473	664	54	.	.	PUNCT
ftr-473	665	1	even	even	ADV
ftr-473	665	2	if	if	SCONJ
ftr-473	665	3	the	the	DET
ftr-473	665	4	employer	employer	NOUN
ftr-473	665	5	did	do	AUX
ftr-473	665	6	choose	choose	VERB
ftr-473	665	7	to	to	PART
ftr-473	665	8	vary	vary	VERB
ftr-473	665	9	the	the	DET
ftr-473	665	10	allocations	allocation	NOUN
ftr-473	665	11	,	,	PUNCT
ftr-473	665	12	the	the	DET
ftr-473	665	13	section	section	NOUN
ftr-473	665	14	would	would	AUX
ftr-473	665	15	not	not	PART
ftr-473	665	16	present	present	VERB
ftr-473	665	17	a	a	DET
ftr-473	665	18	high	high	ADJ
ftr-473	665	19	degree	degree	NOUN
ftr-473	665	20	of	of	ADP
ftr-473	665	21	complexity	complexity	NOUN
ftr-473	665	22	or	or	CCONJ
ftr-473	665	23	significantly	significantly	ADV
ftr-473	665	24	increase	increase	VERB
ftr-473	665	25	the	the	DET
ftr-473	665	26	amount	amount	NOUN
ftr-473	665	27	of	of	ADP
ftr-473	665	28	recordkeeping	recordkeeping	NOUN
ftr-473	665	29	for	for	ADP
ftr-473	665	30	the	the	DET
ftr-473	665	31	plan	plan	NOUN
ftr-473	665	32	.	.	PUNCT
ftr-473	666	1	92	92	NUM
ftr-473	666	2	to	to	PART
ftr-473	666	3	illustrate	illustrate	VERB
ftr-473	666	4	,	,	PUNCT
ftr-473	666	5	assume	assume	VERB
ftr-473	666	6	that	that	SCONJ
ftr-473	666	7	congress	congress	PROPN
ftr-473	666	8	amended	amend	VERB
ftr-473	666	9	subsection	subsection	NOUN
ftr-473	666	10	(	(	PUNCT
ftr-473	666	11	e	e	NOUN
ftr-473	666	12	)	)	PUNCT
ftr-473	666	13	to	to	PART
ftr-473	666	14	permit	permit	VERB
ftr-473	666	15	a	a	DET
ftr-473	666	16	120	120	NUM
ftr-473	666	17	%	%	NOUN
ftr-473	666	18	combined	combine	VERB
ftr-473	666	19	limit	limit	NOUN
ftr-473	666	20	of	of	ADP
ftr-473	666	21	the	the	DET
ftr-473	666	22	sort	sort	NOUN
ftr-473	666	23	suggested	suggest	VERB
ftr-473	666	24	.	.	PUNCT
ftr-473	667	1	each	each	DET
ftr-473	667	2	employer	employer	NOUN
ftr-473	667	3	that	that	PRON
ftr-473	667	4	sponsors	sponsor	VERB
ftr-473	667	5	both	both	DET
ftr-473	667	6	types	type	NOUN
ftr-473	667	7	of	of	ADP
ftr-473	667	8	plans	plan	NOUN
ftr-473	667	9	would	would	AUX
ftr-473	667	10	allocate	allocate	VERB
ftr-473	667	11	the	the	DET
ftr-473	667	12	120	120	NUM
ftr-473	667	13	%	%	NOUN
ftr-473	667	14	between	between	ADP
ftr-473	667	15	the	the	DET
ftr-473	667	16	separate	separate	ADJ
ftr-473	667	17	limits	limit	NOUN
ftr-473	667	18	for	for	ADP
ftr-473	667	19	each	each	DET
ftr-473	667	20	plan	plan	NOUN
ftr-473	667	21	type	type	NOUN
ftr-473	667	22	.	.	PUNCT
ftr-473	668	1	assume	assume	VERB
ftr-473	668	2	an	an	DET
ftr-473	668	3	employer	employer	NOUN
ftr-473	668	4	allocates	allocate	VERB
ftr-473	668	5	100	100	NUM
ftr-473	668	6	%	%	NOUN
ftr-473	668	7	of	of	ADP
ftr-473	668	8	the	the	DET
ftr-473	668	9	combined	combine	VERB
ftr-473	668	10	limit	limit	NOUN
ftr-473	668	11	to	to	ADP
ftr-473	668	12	the	the	DET
ftr-473	668	13	defined	define	VERB
ftr-473	668	14	benefit	benefit	NOUN
ftr-473	668	15	plan	plan	NOUN
ftr-473	668	16	and	and	CCONJ
ftr-473	668	17	20	20	NUM
ftr-473	668	18	%	%	NOUN
ftr-473	668	19	to	to	ADP
ftr-473	668	20	the	the	DET
ftr-473	668	21	defined	define	VERB
ftr-473	668	22	contribution	contribution	NOUN
ftr-473	668	23	plan	plan	NOUN
ftr-473	668	24	.	.	PUNCT
ftr-473	669	1	an	an	DET
ftr-473	669	2	employee	employee	NOUN
ftr-473	669	3	could	could	AUX
ftr-473	669	4	receive	receive	VERB
ftr-473	669	5	20	20	NUM
ftr-473	669	6	%	%	NOUN
ftr-473	669	7	of	of	ADP
ftr-473	669	8	the	the	DET
ftr-473	669	9	maximum	maximum	ADJ
ftr-473	669	10	annual	annual	ADJ
ftr-473	669	11	additions	addition	NOUN
ftr-473	669	12	to	to	ADP
ftr-473	669	13	the	the	DET
ftr-473	669	14	defined	define	VERB
ftr-473	669	15	contribution	contribution	NOUN
ftr-473	669	16	plan	plan	NOUN
ftr-473	669	17	in	in	ADP
ftr-473	669	18	a	a	DET
ftr-473	669	19	particular	particular	ADJ
ftr-473	669	20	year	year	NOUN
ftr-473	669	21	and	and	CCONJ
ftr-473	669	22	would	would	AUX
ftr-473	669	23	also	also	ADV
ftr-473	669	24	be	be	AUX
ftr-473	669	25	credited	credit	VERB
ftr-473	669	26	with	with	ADP
ftr-473	669	27	1/35	1/35	NUM
ftr-473	669	28	of	of	ADP
ftr-473	669	29	the	the	DET
ftr-473	669	30	defined	define	VERB
ftr-473	669	31	benefit	benefit	NOUN
ftr-473	669	32	limitation	limitation	NOUN
ftr-473	669	33	for	for	ADP
ftr-473	669	34	that	that	DET
ftr-473	669	35	year.93	year.93	NOUN
ftr-473	669	36	when	when	SCONJ
ftr-473	669	37	the	the	DET
ftr-473	669	38	employee	employee	NOUN
ftr-473	669	39	retired	retire	VERB
ftr-473	669	40	,	,	PUNCT
ftr-473	669	41	his	his	PRON
ftr-473	669	42	defined	define	VERB
ftr-473	669	43	benefit	benefit	NOUN
ftr-473	669	44	limit	limit	NOUN
ftr-473	669	45	would	would	AUX
ftr-473	669	46	be	be	AUX
ftr-473	669	47	the	the	DET
ftr-473	669	48	sum	sum	NOUN
ftr-473	669	49	of	of	ADP
ftr-473	669	50	the	the	DET
ftr-473	669	51	annual	annual	ADJ
ftr-473	669	52	phase	phase	NOUN
ftr-473	669	53	-	-	PUNCT
ftr-473	669	54	in	in	ADP
ftr-473	669	55	credits	credit	NOUN
ftr-473	669	56	,	,	PUNCT
ftr-473	669	57	multiplied	multiply	VERB
ftr-473	669	58	by	by	ADP
ftr-473	669	59	the	the	DET
ftr-473	669	60	adjusted	adjust	VERB
ftr-473	669	61	defined	define	VERB
ftr-473	669	62	benefit	benefit	NOUN
ftr-473	669	63	dollar	dollar	NOUN
ftr-473	669	64	limit	limit	NOUN
ftr-473	669	65	at	at	ADP
ftr-473	669	66	the	the	DET
ftr-473	669	67	time	time	NOUN
ftr-473	669	68	of	of	ADP
ftr-473	669	69	benefit	benefit	NOUN
ftr-473	669	70	payment	payment	NOUN
ftr-473	669	71	.	.	PUNCT
ftr-473	670	1	thus	thus	ADV
ftr-473	670	2	,	,	PUNCT
ftr-473	670	3	an	an	DET
ftr-473	670	4	employee	employee	NOUN
ftr-473	670	5	with	with	ADP
ftr-473	670	6	twenty	twenty	NUM
ftr-473	670	7	years	year	NOUN
ftr-473	670	8	of	of	ADP
ftr-473	670	9	credit	credit	NOUN
ftr-473	670	10	under	under	ADP
ftr-473	670	11	such	such	DET
ftr-473	670	12	an	an	DET
ftr-473	670	13	allocation	allocation	NOUN
ftr-473	670	14	,	,	PUNCT
ftr-473	670	15	could	could	AUX
ftr-473	670	16	receive	receive	VERB
ftr-473	670	17	a	a	DET
ftr-473	670	18	maximum	maximum	ADJ
ftr-473	670	19	benefit	benefit	NOUN
ftr-473	670	20	of	of	ADP
ftr-473	670	21	20/35	20/35	NUM
ftr-473	670	22	,	,	PUNCT
ftr-473	670	23	or	or	CCONJ
ftr-473	670	24	57	57	NUM
ftr-473	670	25	%	%	NOUN
ftr-473	670	26	multiplied	multiply	VERB
ftr-473	670	27	by	by	ADP
ftr-473	670	28	whatever	whatever	PRON
ftr-473	670	29	the	the	DET
ftr-473	670	30	indexed	index	VERB
ftr-473	670	31	dollar	dollar	NOUN
ftr-473	670	32	limit	limit	NOUN
ftr-473	670	33	is	be	AUX
ftr-473	670	34	at	at	ADP
ftr-473	670	35	retirement	retirement	NOUN
ftr-473	670	36	.	.	PUNCT
ftr-473	671	1	or	or	CCONJ
ftr-473	671	2	assume	assume	VERB
ftr-473	671	3	that	that	SCONJ
ftr-473	671	4	the	the	DET
ftr-473	671	5	employer	employer	NOUN
ftr-473	671	6	allocates	allocate	VERB
ftr-473	671	7	40	40	NUM
ftr-473	671	8	%	%	NOUN
ftr-473	671	9	of	of	ADP
ftr-473	671	10	a	a	DET
ftr-473	671	11	year	year	NOUN
ftr-473	671	12	's	's	PART
ftr-473	671	13	allocation	allocation	NOUN
ftr-473	671	14	to	to	ADP
ftr-473	671	15	a	a	DET
ftr-473	671	16	defined	define	VERB
ftr-473	671	17	contribution	contribution	NOUN
ftr-473	671	18	plan	plan	NOUN
ftr-473	671	19	and	and	CCONJ
ftr-473	671	20	80	80	NUM
ftr-473	671	21	%	%	NOUN
ftr-473	671	22	to	to	ADP
ftr-473	671	23	a	a	DET
ftr-473	671	24	defined	define	VERB
ftr-473	671	25	benefit	benefit	NOUN
ftr-473	671	26	plan	plan	NOUN
ftr-473	671	27	.	.	PUNCT
ftr-473	672	1	in	in	ADP
ftr-473	672	2	such	such	DET
ftr-473	672	3	a	a	DET
ftr-473	672	4	year	year	NOUN
ftr-473	672	5	,	,	PUNCT
ftr-473	672	6	the	the	DET
ftr-473	672	7	employer	employer	NOUN
ftr-473	672	8	could	could	AUX
ftr-473	672	9	contribute	contribute	VERB
ftr-473	672	10	40	40	NUM
ftr-473	672	11	%	%	NOUN
ftr-473	672	12	of	of	ADP
ftr-473	672	13	the	the	DET
ftr-473	672	14	(	(	PUNCT
ftr-473	672	15	c	c	NOUN
ftr-473	672	16	)	)	PUNCT
ftr-473	672	17	dollar	dollar	NOUN
ftr-473	672	18	limit	limit	NOUN
ftr-473	672	19	to	to	ADP
ftr-473	672	20	the	the	DET
ftr-473	672	21	defined	define	VERB
ftr-473	672	22	contribution	contribution	NOUN
ftr-473	672	23	plan	plan	NOUN
ftr-473	672	24	.	.	PUNCT
ftr-473	673	1	in	in	ADP
ftr-473	673	2	addition	addition	NOUN
ftr-473	673	3	,	,	PUNCT
ftr-473	673	4	the	the	DET
ftr-473	673	5	employee	employee	NOUN
ftr-473	673	6	's	's	PART
ftr-473	673	7	dollar	dollar	NOUN
ftr-473	673	8	limit	limit	NOUN
ftr-473	673	9	for	for	ADP
ftr-473	673	10	the	the	DET
ftr-473	673	11	defined	define	VERB
ftr-473	673	12	benefit	benefit	NOUN
ftr-473	673	13	would	would	AUX
ftr-473	673	14	be	be	AUX
ftr-473	673	15	80	80	NUM
ftr-473	673	16	%	%	NOUN
ftr-473	673	17	of	of	ADP
ftr-473	673	18	1/35	1/35	NUM
ftr-473	673	19	of	of	ADP
ftr-473	673	20	the	the	DET
ftr-473	673	21	indexed	index	VERB
ftr-473	673	22	dollar	dollar	NOUN
ftr-473	673	23	limit	limit	NOUN
ftr-473	673	24	at	at	ADP
ftr-473	673	25	retirement	retirement	NOUN
ftr-473	673	26	.	.	PUNCT
ftr-473	674	1	an	an	DET
ftr-473	674	2	employee	employee	NOUN
ftr-473	674	3	who	who	PRON
ftr-473	674	4	had	have	VERB
ftr-473	674	5	twenty	twenty	NUM
ftr-473	674	6	years	year	NOUN
ftr-473	674	7	of	of	ADP
ftr-473	674	8	service	service	NOUN
ftr-473	674	9	under	under	ADP
ftr-473	674	10	a	a	DET
ftr-473	674	11	plan	plan	NOUN
ftr-473	674	12	that	that	PRON
ftr-473	674	13	maintained	maintain	VERB
ftr-473	674	14	such	such	ADJ
ftr-473	674	15	91	91	NUM
ftr-473	674	16	.	.	PUNCT
ftr-473	675	1	this	this	DET
ftr-473	675	2	article	article	NOUN
ftr-473	675	3	suggests	suggest	VERB
ftr-473	675	4	the	the	DET
ftr-473	675	5	phase	phase	NOUN
ftr-473	675	6	-	-	PUNCT
ftr-473	675	7	in	in	NOUN
ftr-473	675	8	for	for	ADP
ftr-473	675	9	the	the	DET
ftr-473	675	10	dollar	dollar	NOUN
ftr-473	675	11	limit	limit	NOUN
ftr-473	675	12	only	only	ADV
ftr-473	675	13	.	.	PUNCT
ftr-473	676	1	the	the	DET
ftr-473	676	2	alternative	alternative	ADJ
ftr-473	676	3	limit	limit	NOUN
ftr-473	676	4	restricting	restrict	VERB
ftr-473	676	5	benefits	benefit	NOUN
ftr-473	676	6	to	to	ADP
ftr-473	676	7	100	100	NUM
ftr-473	676	8	%	%	NOUN
ftr-473	676	9	of	of	ADP
ftr-473	676	10	compensation	compensation	NOUN
ftr-473	676	11	could	could	AUX
ftr-473	676	12	continue	continue	VERB
ftr-473	676	13	to	to	PART
ftr-473	676	14	apply	apply	VERB
ftr-473	676	15	but	but	CCONJ
ftr-473	676	16	would	would	AUX
ftr-473	676	17	not	not	PART
ftr-473	676	18	require	require	VERB
ftr-473	676	19	a	a	DET
ftr-473	676	20	phase	phase	NOUN
ftr-473	676	21	-	-	PUNCT
ftr-473	676	22	in	in	ADP
ftr-473	676	23	period	period	NOUN
ftr-473	676	24	based	base	VERB
ftr-473	676	25	on	on	ADP
ftr-473	676	26	participation	participation	NOUN
ftr-473	676	27	.	.	PUNCT
ftr-473	677	1	92	92	NUM
ftr-473	677	2	.	.	PUNCT
ftr-473	678	1	the	the	DET
ftr-473	678	2	plan	plan	NOUN
ftr-473	678	3	would	would	AUX
ftr-473	678	4	have	have	VERB
ftr-473	678	5	to	to	PART
ftr-473	678	6	keep	keep	VERB
ftr-473	678	7	track	track	NOUN
ftr-473	678	8	of	of	ADP
ftr-473	678	9	the	the	DET
ftr-473	678	10	employer	employer	NOUN
ftr-473	678	11	's	's	PART
ftr-473	678	12	allocation	allocation	NOUN
ftr-473	678	13	of	of	ADP
ftr-473	678	14	the	the	DET
ftr-473	678	15	§	§	PROPN
ftr-473	678	16	415(e	415(e	PROPN
ftr-473	678	17	)	)	PUNCT
ftr-473	678	18	percentage	percentage	NOUN
ftr-473	678	19	for	for	ADP
ftr-473	678	20	each	each	DET
ftr-473	678	21	plan	plan	NOUN
ftr-473	678	22	year	year	NOUN
ftr-473	678	23	,	,	PUNCT
ftr-473	678	24	but	but	CCONJ
ftr-473	678	25	the	the	DET
ftr-473	678	26	same	same	ADJ
ftr-473	678	27	allocation	allocation	NOUN
ftr-473	678	28	would	would	AUX
ftr-473	678	29	apply	apply	VERB
ftr-473	678	30	to	to	ADP
ftr-473	678	31	all	all	DET
ftr-473	678	32	employees	employee	NOUN
ftr-473	678	33	.	.	PUNCT
ftr-473	679	1	in	in	ADP
ftr-473	679	2	addition	addition	NOUN
ftr-473	679	3	,	,	PUNCT
ftr-473	679	4	transition	transition	NOUN
ftr-473	679	5	rules	rule	NOUN
ftr-473	679	6	would	would	AUX
ftr-473	679	7	require	require	VERB
ftr-473	679	8	that	that	SCONJ
ftr-473	679	9	one	one	NUM
ftr-473	679	10	-	-	PUNCT
ftr-473	679	11	time	time	NOUN
ftr-473	679	12	transition	transition	NOUN
ftr-473	679	13	data	datum	NOUN
ftr-473	679	14	be	be	AUX
ftr-473	679	15	created	create	VERB
ftr-473	679	16	and	and	CCONJ
ftr-473	679	17	retained	retain	VERB
ftr-473	679	18	.	.	PUNCT
ftr-473	680	1	93	93	NUM
ftr-473	680	2	.	.	PUNCT
ftr-473	681	1	appwp	appwp	NOUN
ftr-473	681	2	has	have	AUX
ftr-473	681	3	suggested	suggest	VERB
ftr-473	681	4	that	that	SCONJ
ftr-473	681	5	congress	congress	PROPN
ftr-473	681	6	repeal	repeal	VERB
ftr-473	681	7	the	the	DET
ftr-473	681	8	compensation	compensation	NOUN
ftr-473	681	9	limit	limit	NOUN
ftr-473	681	10	on	on	ADP
ftr-473	681	11	additions	addition	NOUN
ftr-473	681	12	to	to	ADP
ftr-473	681	13	defined	define	VERB
ftr-473	681	14	contribution	contribution	NOUN
ftr-473	681	15	plans	plan	NOUN
ftr-473	681	16	because	because	SCONJ
ftr-473	681	17	this	this	DET
ftr-473	681	18	limitation	limitation	NOUN
ftr-473	681	19	is	be	AUX
ftr-473	681	20	unnecessary	unnecessary	ADJ
ftr-473	681	21	to	to	PART
ftr-473	681	22	control	control	VERB
ftr-473	681	23	benefits	benefit	NOUN
ftr-473	681	24	of	of	ADP
ftr-473	681	25	the	the	DET
ftr-473	681	26	highly	highly	ADV
ftr-473	681	27	compensated	compensate	VERB
ftr-473	681	28	because	because	SCONJ
ftr-473	681	29	of	of	ADP
ftr-473	681	30	the	the	DET
ftr-473	681	31	applicability	applicability	NOUN
ftr-473	681	32	of	of	ADP
ftr-473	681	33	the	the	DET
ftr-473	681	34	dollar	dollar	NOUN
ftr-473	681	35	and	and	CCONJ
ftr-473	681	36	deduction	deduction	NOUN
ftr-473	681	37	limitations	limitation	NOUN
ftr-473	681	38	and	and	CCONJ
ftr-473	681	39	can	can	AUX
ftr-473	681	40	harm	harm	VERB
ftr-473	681	41	lower	lower	ADV
ftr-473	681	42	-	-	PUNCT
ftr-473	681	43	paid	pay	VERB
ftr-473	681	44	employees	employee	NOUN
ftr-473	681	45	.	.	PUNCT
ftr-473	682	1	see	see	VERB
ftr-473	682	2	gridlock	gridlock	NOUN
ftr-473	682	3	,	,	PUNCT
ftr-473	682	4	supra	supra	PROPN
ftr-473	682	5	note	note	NOUN
ftr-473	682	6	1	1	NUM
ftr-473	682	7	,	,	PUNCT
ftr-473	682	8	at	at	ADP
ftr-473	682	9	34	34	NUM
ftr-473	682	10	.	.	PUNCT
ftr-473	683	1	[	[	X
ftr-473	683	2	vol	vol	NOUN
ftr-473	683	3	2:2	2:2	NUM
ftr-473	683	4	simplification	simplification	NOUN
ftr-473	683	5	and	and	CCONJ
ftr-473	683	6	irc	irc	ADP
ftr-473	683	7	§	§	PROPN
ftr-473	683	8	415	415	NUM
ftr-473	683	9	an	an	DET
ftr-473	683	10	allocation	allocation	NOUN
ftr-473	683	11	of	of	ADP
ftr-473	683	12	the	the	DET
ftr-473	683	13	section	section	NOUN
ftr-473	683	14	415(e	415(e	NOUN
ftr-473	683	15	)	)	PUNCT
ftr-473	683	16	percentage	percentage	NOUN
ftr-473	683	17	would	would	AUX
ftr-473	683	18	earn	earn	VERB
ftr-473	683	19	80	80	NUM
ftr-473	683	20	%	%	NOUN
ftr-473	683	21	of	of	ADP
ftr-473	683	22	20/35	20/35	NUM
ftr-473	683	23	,	,	PUNCT
ftr-473	683	24	or	or	CCONJ
ftr-473	683	25	46	46	NUM
ftr-473	683	26	%	%	NOUN
ftr-473	683	27	of	of	ADP
ftr-473	683	28	the	the	DET
ftr-473	683	29	dollar	dollar	NOUN
ftr-473	683	30	limit	limit	NOUN
ftr-473	683	31	as	as	SCONJ
ftr-473	683	32	indexed	index	VERB
ftr-473	683	33	through	through	ADP
ftr-473	683	34	the	the	DET
ftr-473	683	35	date	date	NOUN
ftr-473	683	36	of	of	ADP
ftr-473	683	37	retirement	retirement	NOUN
ftr-473	683	38	.	.	PUNCT
ftr-473	684	1	one	one	NUM
ftr-473	684	2	policy	policy	NOUN
ftr-473	684	3	objection	objection	NOUN
ftr-473	684	4	to	to	ADP
ftr-473	684	5	this	this	DET
ftr-473	684	6	approach	approach	NOUN
ftr-473	684	7	toward	toward	ADP
ftr-473	684	8	simplification	simplification	NOUN
ftr-473	684	9	is	be	AUX
ftr-473	684	10	the	the	DET
ftr-473	684	11	limitations	limitation	NOUN
ftr-473	684	12	it	it	PRON
ftr-473	684	13	would	would	AUX
ftr-473	684	14	place	place	VERB
ftr-473	684	15	on	on	ADP
ftr-473	684	16	an	an	DET
ftr-473	684	17	employer	employer	NOUN
ftr-473	684	18	who	who	PRON
ftr-473	684	19	has	have	AUX
ftr-473	684	20	not	not	PART
ftr-473	684	21	in	in	ADP
ftr-473	684	22	the	the	DET
ftr-473	684	23	past	past	NOUN
ftr-473	684	24	sponsored	sponsor	VERB
ftr-473	684	25	any	any	DET
ftr-473	684	26	retirement	retirement	NOUN
ftr-473	684	27	plans	plan	NOUN
ftr-473	684	28	and	and	CCONJ
ftr-473	684	29	now	now	ADV
ftr-473	684	30	wishes	wish	VERB
ftr-473	684	31	to	to	PART
ftr-473	684	32	sponsor	sponsor	VERB
ftr-473	684	33	a	a	DET
ftr-473	684	34	defined	define	VERB
ftr-473	684	35	benefit	benefit	NOUN
ftr-473	684	36	plan	plan	NOUN
ftr-473	684	37	that	that	PRON
ftr-473	684	38	will	will	AUX
ftr-473	684	39	provide	provide	VERB
ftr-473	684	40	a	a	DET
ftr-473	684	41	generous	generous	ADJ
ftr-473	684	42	benefit	benefit	NOUN
ftr-473	684	43	for	for	ADP
ftr-473	684	44	all	all	DET
ftr-473	684	45	employees	employee	NOUN
ftr-473	684	46	,	,	PUNCT
ftr-473	684	47	even	even	ADV
ftr-473	684	48	those	those	PRON
ftr-473	684	49	within	within	ADP
ftr-473	684	50	ten	ten	NUM
ftr-473	684	51	years	year	NOUN
ftr-473	684	52	of	of	ADP
ftr-473	684	53	retirement	retirement	NOUN
ftr-473	684	54	.	.	PUNCT
ftr-473	685	1	under	under	ADP
ftr-473	685	2	current	current	ADJ
ftr-473	685	3	law	law	NOUN
ftr-473	685	4	,	,	PUNCT
ftr-473	685	5	the	the	DET
ftr-473	685	6	employer	employer	NOUN
ftr-473	685	7	could	could	AUX
ftr-473	685	8	provide	provide	VERB
ftr-473	685	9	a	a	DET
ftr-473	685	10	benefit	benefit	NOUN
ftr-473	685	11	equal	equal	ADJ
ftr-473	685	12	to	to	ADP
ftr-473	685	13	100	100	NUM
ftr-473	685	14	%	%	NOUN
ftr-473	685	15	of	of	ADP
ftr-473	685	16	the	the	DET
ftr-473	685	17	(	(	PUNCT
ftr-473	685	18	b	b	NOUN
ftr-473	685	19	)	)	PUNCT
ftr-473	685	20	dollar	dollar	NOUN
ftr-473	685	21	limit	limit	NOUN
ftr-473	685	22	;	;	PUNCT
ftr-473	685	23	under	under	ADP
ftr-473	685	24	the	the	DET
ftr-473	685	25	approach	approach	NOUN
ftr-473	685	26	suggested	suggest	VERB
ftr-473	685	27	here	here	ADV
ftr-473	685	28	,	,	PUNCT
ftr-473	685	29	however	however	ADV
ftr-473	685	30	,	,	PUNCT
ftr-473	685	31	the	the	DET
ftr-473	685	32	benefit	benefit	NOUN
ftr-473	685	33	could	could	AUX
ftr-473	685	34	not	not	PART
ftr-473	685	35	exceed	exceed	VERB
ftr-473	685	36	10/35	10/35	NUM
ftr-473	685	37	of	of	ADP
ftr-473	685	38	the	the	DET
ftr-473	685	39	dollar	dollar	NOUN
ftr-473	685	40	limit	limit	NOUN
ftr-473	685	41	.	.	PUNCT
ftr-473	686	1	this	this	PRON
ftr-473	686	2	does	do	AUX
ftr-473	686	3	not	not	PART
ftr-473	686	4	seem	seem	VERB
ftr-473	686	5	a	a	DET
ftr-473	686	6	particularly	particularly	ADV
ftr-473	686	7	troubling	troubling	ADJ
ftr-473	686	8	problem	problem	NOUN
ftr-473	686	9	.	.	PUNCT
ftr-473	687	1	the	the	DET
ftr-473	687	2	employer	employer	NOUN
ftr-473	687	3	can	can	AUX
ftr-473	687	4	still	still	ADV
ftr-473	687	5	fund	fund	VERB
ftr-473	687	6	a	a	DET
ftr-473	687	7	very	very	ADV
ftr-473	687	8	large	large	ADJ
ftr-473	687	9	benefit	benefit	NOUN
ftr-473	687	10	for	for	ADP
ftr-473	687	11	the	the	DET
ftr-473	687	12	employee	employee	NOUN
ftr-473	687	13	over	over	ADP
ftr-473	687	14	ten	ten	NUM
ftr-473	687	15	years	year	NOUN
ftr-473	687	16	,	,	PUNCT
ftr-473	687	17	just	just	ADV
ftr-473	687	18	not	not	PART
ftr-473	687	19	as	as	ADV
ftr-473	687	20	large	large	ADJ
ftr-473	687	21	as	as	SCONJ
ftr-473	687	22	is	be	AUX
ftr-473	687	23	permissible	permissible	ADJ
ftr-473	687	24	under	under	ADP
ftr-473	687	25	current	current	ADJ
ftr-473	687	26	law	law	NOUN
ftr-473	687	27	.	.	PUNCT
ftr-473	688	1	this	this	PRON
ftr-473	688	2	may	may	AUX
ftr-473	688	3	not	not	PART
ftr-473	688	4	be	be	AUX
ftr-473	688	5	too	too	ADV
ftr-473	688	6	steep	steep	ADJ
ftr-473	688	7	a	a	DET
ftr-473	688	8	price	price	NOUN
ftr-473	688	9	to	to	PART
ftr-473	688	10	pay	pay	VERB
ftr-473	688	11	for	for	ADP
ftr-473	688	12	simplicity	simplicity	NOUN
ftr-473	688	13	.	.	PUNCT
ftr-473	689	1	in	in	ADP
ftr-473	689	2	any	any	DET
ftr-473	689	3	event	event	NOUN
ftr-473	689	4	,	,	PUNCT
ftr-473	689	5	it	it	PRON
ftr-473	689	6	would	would	AUX
ftr-473	689	7	be	be	AUX
ftr-473	689	8	possible	possible	ADJ
ftr-473	689	9	to	to	PART
ftr-473	689	10	base	base	VERB
ftr-473	689	11	the	the	DET
ftr-473	689	12	phase	phase	NOUN
ftr-473	689	13	-	-	PUNCT
ftr-473	689	14	in	in	NOUN
ftr-473	689	15	on	on	ADP
ftr-473	689	16	years	year	NOUN
ftr-473	689	17	of	of	ADP
ftr-473	689	18	service	service	NOUN
ftr-473	689	19	rather	rather	ADV
ftr-473	689	20	than	than	ADP
ftr-473	689	21	participation	participation	NOUN
ftr-473	689	22	with	with	ADP
ftr-473	689	23	respect	respect	NOUN
ftr-473	689	24	to	to	ADP
ftr-473	689	25	any	any	DET
ftr-473	689	26	prior	prior	ADJ
ftr-473	689	27	year	year	NOUN
ftr-473	689	28	in	in	ADP
ftr-473	689	29	which	which	PRON
ftr-473	689	30	the	the	DET
ftr-473	689	31	employer	employer	NOUN
ftr-473	689	32	had	have	AUX
ftr-473	689	33	not	not	PART
ftr-473	689	34	maintained	maintain	VERB
ftr-473	689	35	a	a	DET
ftr-473	689	36	qualified	qualified	ADJ
ftr-473	689	37	plan	plan	NOUN
ftr-473	689	38	,	,	PUNCT
ftr-473	689	39	which	which	PRON
ftr-473	689	40	would	would	AUX
ftr-473	689	41	permit	permit	VERB
ftr-473	689	42	a	a	DET
ftr-473	689	43	more	more	ADV
ftr-473	689	44	accelerated	accelerated	ADJ
ftr-473	689	45	phase	phase	NOUN
ftr-473	689	46	-	-	PUNCT
ftr-473	689	47	in	in	NOUN
ftr-473	689	48	of	of	ADP
ftr-473	689	49	the	the	DET
ftr-473	689	50	(	(	PUNCT
ftr-473	689	51	b	b	NOUN
ftr-473	689	52	)	)	PUNCT
ftr-473	689	53	dollar	dollar	NOUN
ftr-473	689	54	limits.9	limits.9	NOUN
ftr-473	689	55	'	'	PUNCT
ftr-473	689	56	a	a	DET
ftr-473	689	57	formula	formula	NOUN
ftr-473	689	58	could	could	AUX
ftr-473	689	59	also	also	ADV
ftr-473	689	60	be	be	AUX
ftr-473	689	61	devised	devise	VERB
ftr-473	689	62	to	to	ADP
ftr-473	689	63	award	award	NOUN
ftr-473	689	64	prorated	prorate	VERB
ftr-473	689	65	years	year	NOUN
ftr-473	689	66	of	of	ADP
ftr-473	689	67	past	past	ADJ
ftr-473	689	68	service	service	NOUN
ftr-473	689	69	in	in	ADP
ftr-473	689	70	cases	case	NOUN
ftr-473	689	71	in	in	ADP
ftr-473	689	72	which	which	PRON
ftr-473	689	73	less	less	ADJ
ftr-473	689	74	than	than	ADP
ftr-473	689	75	the	the	DET
ftr-473	689	76	maximum	maximum	ADJ
ftr-473	689	77	annual	annual	ADJ
ftr-473	689	78	additions	addition	NOUN
ftr-473	689	79	were	be	AUX
ftr-473	689	80	made	make	VERB
ftr-473	689	81	to	to	ADP
ftr-473	689	82	an	an	DET
ftr-473	689	83	employee	employee	NOUN
ftr-473	689	84	's	's	PART
ftr-473	689	85	defined	define	VERB
ftr-473	689	86	contribution	contribution	NOUN
ftr-473	689	87	account	account	NOUN
ftr-473	689	88	.	.	PUNCT
ftr-473	690	1	this	this	PRON
ftr-473	690	2	would	would	AUX
ftr-473	690	3	add	add	VERB
ftr-473	690	4	a	a	DET
ftr-473	690	5	measure	measure	NOUN
ftr-473	690	6	of	of	ADP
ftr-473	690	7	complexity	complexity	NOUN
ftr-473	690	8	to	to	ADP
ftr-473	690	9	things	thing	NOUN
ftr-473	690	10	,	,	PUNCT
ftr-473	690	11	but	but	CCONJ
ftr-473	690	12	at	at	ADP
ftr-473	690	13	least	least	ADJ
ftr-473	690	14	the	the	DET
ftr-473	690	15	complexity	complexity	NOUN
ftr-473	690	16	would	would	AUX
ftr-473	690	17	be	be	AUX
ftr-473	690	18	a	a	DET
ftr-473	690	19	one	one	NUM
ftr-473	690	20	-	-	PUNCT
ftr-473	690	21	time	time	NOUN
ftr-473	690	22	occasion	occasion	NOUN
ftr-473	690	23	and	and	CCONJ
ftr-473	690	24	affect	affect	VERB
ftr-473	690	25	only	only	ADV
ftr-473	690	26	a	a	DET
ftr-473	690	27	relatively	relatively	ADV
ftr-473	690	28	small	small	ADJ
ftr-473	690	29	number	number	NOUN
ftr-473	690	30	of	of	ADP
ftr-473	690	31	employers	employer	NOUN
ftr-473	690	32	.	.	PUNCT
ftr-473	691	1	the	the	DET
ftr-473	691	2	restructuring	restructuring	NOUN
ftr-473	691	3	of	of	ADP
ftr-473	691	4	the	the	DET
ftr-473	691	5	defined	define	VERB
ftr-473	691	6	benefit	benefit	NOUN
ftr-473	691	7	limitation	limitation	NOUN
ftr-473	691	8	into	into	ADP
ftr-473	691	9	annual	annual	ADJ
ftr-473	691	10	increments	increment	NOUN
ftr-473	691	11	suggested	suggest	VERB
ftr-473	691	12	here	here	ADV
ftr-473	691	13	would	would	AUX
ftr-473	691	14	bring	bring	VERB
ftr-473	691	15	with	with	ADP
ftr-473	691	16	it	it	PRON
ftr-473	691	17	an	an	DET
ftr-473	691	18	advantage	advantage	NOUN
ftr-473	691	19	in	in	ADP
ftr-473	691	20	addition	addition	NOUN
ftr-473	691	21	to	to	ADP
ftr-473	691	22	simplicity	simplicity	NOUN
ftr-473	691	23	.	.	PUNCT
ftr-473	692	1	under	under	ADP
ftr-473	692	2	current	current	ADJ
ftr-473	692	3	law	law	NOUN
ftr-473	692	4	,	,	PUNCT
ftr-473	692	5	the	the	DET
ftr-473	692	6	limitations	limitation	NOUN
ftr-473	692	7	are	be	AUX
ftr-473	692	8	applied	apply	VERB
ftr-473	692	9	separately	separately	ADV
ftr-473	692	10	for	for	ADP
ftr-473	692	11	each	each	DET
ftr-473	692	12	employer	employer	NOUN
ftr-473	692	13	.	.	PUNCT
ftr-473	693	1	thus	thus	ADV
ftr-473	693	2	,	,	PUNCT
ftr-473	693	3	an	an	DET
ftr-473	693	4	employee	employee	NOUN
ftr-473	693	5	who	who	PRON
ftr-473	693	6	changes	change	VERB
ftr-473	693	7	employment	employment	NOUN
ftr-473	693	8	may	may	AUX
ftr-473	693	9	accumulate	accumulate	VERB
ftr-473	693	10	94	94	NUM
ftr-473	693	11	.	.	PUNCT
ftr-473	694	1	section	section	NOUN
ftr-473	694	2	415(b)(5	415(b)(5	PROPN
ftr-473	694	3	)	)	PUNCT
ftr-473	694	4	currently	currently	ADV
ftr-473	694	5	requires	require	VERB
ftr-473	694	6	that	that	SCONJ
ftr-473	694	7	the	the	DET
ftr-473	694	8	dollar	dollar	NOUN
ftr-473	694	9	limit	limit	NOUN
ftr-473	694	10	be	be	AUX
ftr-473	694	11	phased	phase	VERB
ftr-473	694	12	in	in	ADP
ftr-473	694	13	over	over	ADP
ftr-473	694	14	10	10	NUM
ftr-473	694	15	years	year	NOUN
ftr-473	694	16	of	of	ADP
ftr-473	694	17	participation	participation	NOUN
ftr-473	694	18	in	in	ADP
ftr-473	694	19	the	the	DET
ftr-473	694	20	plan	plan	NOUN
ftr-473	694	21	.	.	PUNCT
ftr-473	695	1	irc	irc	PROPN
ftr-473	695	2	§	§	PROPN
ftr-473	695	3	415(b)(5)(a	415(b)(5)(a	PROPN
ftr-473	695	4	)	)	PUNCT
ftr-473	695	5	.	.	PUNCT
ftr-473	696	1	the	the	DET
ftr-473	696	2	compensation	compensation	NOUN
ftr-473	696	3	limit	limit	NOUN
ftr-473	696	4	,	,	PUNCT
ftr-473	696	5	on	on	ADP
ftr-473	696	6	the	the	DET
ftr-473	696	7	other	other	ADJ
ftr-473	696	8	hand	hand	NOUN
ftr-473	696	9	,	,	PUNCT
ftr-473	696	10	may	may	AUX
ftr-473	696	11	be	be	AUX
ftr-473	696	12	phased	phase	VERB
ftr-473	696	13	in	in	ADP
ftr-473	696	14	over	over	ADP
ftr-473	696	15	10	10	NUM
ftr-473	696	16	years	year	NOUN
ftr-473	696	17	of	of	ADP
ftr-473	696	18	service	service	NOUN
ftr-473	696	19	,	,	PUNCT
ftr-473	696	20	which	which	PRON
ftr-473	696	21	means	mean	VERB
ftr-473	696	22	that	that	SCONJ
ftr-473	696	23	the	the	DET
ftr-473	696	24	phase	phase	NOUN
ftr-473	696	25	-	-	PUNCT
ftr-473	696	26	in	in	NOUN
ftr-473	696	27	has	have	VERB
ftr-473	696	28	no	no	DET
ftr-473	696	29	effect	effect	NOUN
ftr-473	696	30	on	on	ADP
ftr-473	696	31	most	most	ADJ
ftr-473	696	32	participants	participant	NOUN
ftr-473	696	33	in	in	ADP
ftr-473	696	34	a	a	DET
ftr-473	696	35	plan	plan	NOUN
ftr-473	696	36	whose	whose	DET
ftr-473	696	37	benefits	benefit	NOUN
ftr-473	696	38	are	be	AUX
ftr-473	696	39	based	base	VERB
ftr-473	696	40	on	on	ADP
ftr-473	696	41	past	past	ADJ
ftr-473	696	42	service	service	NOUN
ftr-473	696	43	.	.	PUNCT
ftr-473	697	1	the	the	DET
ftr-473	697	2	10	10	NUM
ftr-473	697	3	-	-	PUNCT
ftr-473	697	4	year	year	NOUN
ftr-473	697	5	phase	phase	NOUN
ftr-473	697	6	-	-	PUNCT
ftr-473	697	7	in	in	NOUN
ftr-473	697	8	of	of	ADP
ftr-473	697	9	the	the	DET
ftr-473	697	10	dollar	dollar	NOUN
ftr-473	697	11	limit	limit	NOUN
ftr-473	697	12	was	be	AUX
ftr-473	697	13	intended	intend	VERB
ftr-473	697	14	to	to	PART
ftr-473	697	15	prevent	prevent	VERB
ftr-473	697	16	a	a	DET
ftr-473	697	17	small	small	ADJ
ftr-473	697	18	employer	employer	NOUN
ftr-473	697	19	from	from	ADP
ftr-473	697	20	timing	time	VERB
ftr-473	697	21	the	the	DET
ftr-473	697	22	establishment	establishment	NOUN
ftr-473	697	23	of	of	ADP
ftr-473	697	24	a	a	DET
ftr-473	697	25	defined	define	VERB
ftr-473	697	26	benefit	benefit	NOUN
ftr-473	697	27	plan	plan	NOUN
ftr-473	697	28	to	to	PART
ftr-473	697	29	shortly	shortly	ADV
ftr-473	697	30	before	before	ADP
ftr-473	697	31	retirement	retirement	NOUN
ftr-473	697	32	of	of	ADP
ftr-473	697	33	a	a	DET
ftr-473	697	34	key	key	ADJ
ftr-473	697	35	employee	employee	NOUN
ftr-473	697	36	,	,	PUNCT
ftr-473	697	37	who	who	PRON
ftr-473	697	38	would	would	AUX
ftr-473	697	39	have	have	VERB
ftr-473	697	40	enough	enough	ADJ
ftr-473	697	41	service	service	NOUN
ftr-473	697	42	to	to	PART
ftr-473	697	43	receive	receive	VERB
ftr-473	697	44	a	a	DET
ftr-473	697	45	fully	fully	ADV
ftr-473	697	46	funded	fund	VERB
ftr-473	697	47	benefit	benefit	NOUN
ftr-473	697	48	while	while	SCONJ
ftr-473	697	49	other	other	ADJ
ftr-473	697	50	employees	employee	NOUN
ftr-473	697	51	might	might	AUX
ftr-473	697	52	lack	lack	VERB
ftr-473	697	53	sufficient	sufficient	ADJ
ftr-473	697	54	service	service	NOUN
ftr-473	697	55	.	.	PUNCT
ftr-473	698	1	after	after	ADP
ftr-473	698	2	the	the	DET
ftr-473	698	3	key	key	ADJ
ftr-473	698	4	employee	employee	NOUN
ftr-473	698	5	retires	retire	VERB
ftr-473	698	6	,	,	PUNCT
ftr-473	698	7	the	the	DET
ftr-473	698	8	employer	employer	NOUN
ftr-473	698	9	may	may	AUX
ftr-473	698	10	decide	decide	VERB
ftr-473	698	11	to	to	PART
ftr-473	698	12	terminate	terminate	VERB
ftr-473	698	13	the	the	DET
ftr-473	698	14	plan	plan	NOUN
ftr-473	698	15	.	.	PUNCT
ftr-473	699	1	depriving	deprive	VERB
ftr-473	699	2	other	other	ADJ
ftr-473	699	3	employees	employee	NOUN
ftr-473	699	4	of	of	ADP
ftr-473	699	5	the	the	DET
ftr-473	699	6	opportunity	opportunity	NOUN
ftr-473	699	7	to	to	PART
ftr-473	699	8	earn	earn	VERB
ftr-473	699	9	a	a	DET
ftr-473	699	10	full	full	ADJ
ftr-473	699	11	benefit	benefit	NOUN
ftr-473	699	12	.	.	PUNCT
ftr-473	700	1	thus	thus	ADV
ftr-473	700	2	,	,	PUNCT
ftr-473	700	3	if	if	SCONJ
ftr-473	700	4	this	this	DET
ftr-473	700	5	article	article	NOUN
ftr-473	700	6	's	's	PART
ftr-473	700	7	proposal	proposal	NOUN
ftr-473	700	8	permitted	permit	VERB
ftr-473	700	9	past	past	ADJ
ftr-473	700	10	-	-	PUNCT
ftr-473	700	11	service	service	NOUN
ftr-473	700	12	credit	credit	NOUN
ftr-473	700	13	for	for	ADP
ftr-473	700	14	purposes	purpose	NOUN
ftr-473	700	15	of	of	ADP
ftr-473	700	16	the	the	DET
ftr-473	700	17	extended	extended	ADJ
ftr-473	700	18	phase	phase	NOUN
ftr-473	700	19	-	-	PUNCT
ftr-473	700	20	in	in	ADP
ftr-473	700	21	period	period	NOUN
ftr-473	700	22	for	for	ADP
ftr-473	700	23	the	the	DET
ftr-473	700	24	dollar	dollar	NOUN
ftr-473	700	25	limits	limit	NOUN
ftr-473	700	26	,	,	PUNCT
ftr-473	700	27	an	an	DET
ftr-473	700	28	additional	additional	ADJ
ftr-473	700	29	10	10	NUM
ftr-473	700	30	-	-	PUNCT
ftr-473	700	31	year	year	NOUN
ftr-473	700	32	participation	participation	NOUN
ftr-473	700	33	phase	phase	NOUN
ftr-473	700	34	-	-	PUNCT
ftr-473	700	35	in	in	NOUN
ftr-473	700	36	still	still	ADV
ftr-473	700	37	would	would	AUX
ftr-473	700	38	be	be	AUX
ftr-473	700	39	necessary	necessary	ADJ
ftr-473	700	40	to	to	PART
ftr-473	700	41	prevent	prevent	VERB
ftr-473	700	42	employers	employer	NOUN
ftr-473	700	43	from	from	ADP
ftr-473	700	44	timing	time	VERB
ftr-473	700	45	establishment	establishment	NOUN
ftr-473	700	46	of	of	ADP
ftr-473	700	47	defined	define	VERB
ftr-473	700	48	benefit	benefit	NOUN
ftr-473	700	49	plans	plan	NOUN
ftr-473	700	50	in	in	ADP
ftr-473	700	51	the	the	DET
ftr-473	700	52	manner	manner	NOUN
ftr-473	700	53	described	describe	VERB
ftr-473	700	54	.	.	PUNCT
ftr-473	701	1	the	the	DET
ftr-473	701	2	current	current	ADJ
ftr-473	701	3	phase	phase	NOUN
ftr-473	701	4	-	-	PUNCT
ftr-473	701	5	in	in	ADP
ftr-473	701	6	period	period	NOUN
ftr-473	701	7	for	for	ADP
ftr-473	701	8	the	the	DET
ftr-473	701	9	dollar	dollar	NOUN
ftr-473	701	10	limits	limit	NOUN
ftr-473	701	11	applies	apply	VERB
ftr-473	701	12	not	not	PART
ftr-473	701	13	only	only	ADV
ftr-473	701	14	to	to	ADP
ftr-473	701	15	establishment	establishment	NOUN
ftr-473	701	16	of	of	ADP
ftr-473	701	17	a	a	DET
ftr-473	701	18	defined	define	VERB
ftr-473	701	19	benefit	benefit	NOUN
ftr-473	701	20	plan	plan	NOUN
ftr-473	701	21	,	,	PUNCT
ftr-473	701	22	but	but	CCONJ
ftr-473	701	23	,	,	PUNCT
ftr-473	701	24	to	to	ADP
ftr-473	701	25	the	the	DET
ftr-473	701	26	extent	extent	NOUN
ftr-473	701	27	provided	provide	VERB
ftr-473	701	28	in	in	ADP
ftr-473	701	29	regulations	regulation	NOUN
ftr-473	701	30	,	,	PUNCT
ftr-473	701	31	to	to	PART
ftr-473	701	32	benefit	benefit	VERB
ftr-473	701	33	improvements	improvement	NOUN
ftr-473	701	34	in	in	ADP
ftr-473	701	35	existing	exist	VERB
ftr-473	701	36	plans	plan	NOUN
ftr-473	701	37	as	as	ADV
ftr-473	701	38	well	well	ADV
ftr-473	701	39	.	.	PUNCT
ftr-473	702	1	irc	irc	PROPN
ftr-473	702	2	§	§	PROPN
ftr-473	702	3	415(b)(5)(d	415(b)(5)(d	PROPN
ftr-473	702	4	)	)	PUNCT
ftr-473	702	5	.	.	PUNCT
ftr-473	703	1	the	the	DET
ftr-473	703	2	service	service	NOUN
ftr-473	703	3	.	.	PUNCT
ftr-473	704	1	however	however	ADV
ftr-473	704	2	,	,	PUNCT
ftr-473	704	3	has	have	AUX
ftr-473	704	4	decided	decide	VERB
ftr-473	704	5	not	not	PART
ftr-473	704	6	to	to	PART
ftr-473	704	7	implement	implement	VERB
ftr-473	704	8	this	this	DET
ftr-473	704	9	provision	provision	NOUN
ftr-473	704	10	because	because	SCONJ
ftr-473	704	11	the	the	DET
ftr-473	704	12	nondiscrimination	nondiscrimination	NOUN
ftr-473	704	13	regulations	regulation	NOUN
ftr-473	704	14	substantially	substantially	ADV
ftr-473	704	15	eliminated	eliminate	VERB
ftr-473	704	16	the	the	DET
ftr-473	704	17	need	need	NOUN
ftr-473	704	18	for	for	ADP
ftr-473	704	19	the	the	DET
ftr-473	704	20	requirement	requirement	NOUN
ftr-473	704	21	.	.	PUNCT
ftr-473	705	1	rev	rev	PROPN
ftr-473	705	2	.	.	PROPN
ftr-473	705	3	proc	proc	PROPN
ftr-473	705	4	.	.	PUNCT
ftr-473	706	1	92	92	NUM
ftr-473	706	2	-	-	SYM
ftr-473	706	3	42	42	NUM
ftr-473	706	4	,	,	PUNCT
ftr-473	706	5	1992	1992	NUM
ftr-473	706	6	-	-	SYM
ftr-473	706	7	1	1	NUM
ftr-473	706	8	c.b	c.b	PROPN
ftr-473	706	9	.	.	PROPN
ftr-473	706	10	872	872	NUM
ftr-473	706	11	,	,	PUNCT
ftr-473	706	12	§	§	PROPN
ftr-473	706	13	§	§	PROPN
ftr-473	706	14	2.02	2.02	NUM
ftr-473	706	15	,	,	PUNCT
ftr-473	706	16	3	3	NUM
ftr-473	706	17	.	.	X
ftr-473	707	1	in	in	ADP
ftr-473	707	2	any	any	DET
ftr-473	707	3	event	event	NOUN
ftr-473	707	4	.	.	PUNCT
ftr-473	708	1	there	there	PRON
ftr-473	708	2	is	be	VERB
ftr-473	708	3	no	no	DET
ftr-473	708	4	reason	reason	NOUN
ftr-473	708	5	why	why	SCONJ
ftr-473	708	6	an	an	DET
ftr-473	708	7	extended	extended	ADJ
ftr-473	708	8	35	35	NUM
ftr-473	708	9	-	-	PUNCT
ftr-473	708	10	year	year	NOUN
ftr-473	708	11	phase	phase	NOUN
ftr-473	708	12	-	-	PUNCT
ftr-473	708	13	in	in	ADP
ftr-473	708	14	period	period	NOUN
ftr-473	708	15	should	should	AUX
ftr-473	708	16	apply	apply	VERB
ftr-473	708	17	to	to	PART
ftr-473	708	18	benefit	benefit	VERB
ftr-473	708	19	improvements	improvement	NOUN
ftr-473	708	20	if	if	SCONJ
ftr-473	708	21	the	the	DET
ftr-473	708	22	proposal	proposal	NOUN
ftr-473	708	23	suggested	suggest	VERB
ftr-473	708	24	here	here	ADV
ftr-473	708	25	were	be	AUX
ftr-473	708	26	adopted	adopt	VERB
ftr-473	708	27	.	.	PUNCT
ftr-473	709	1	1994	1994	NUM
ftr-473	709	2	]	]	PUNCT
ftr-473	709	3	florida	florida	PROPN
ftr-473	709	4	tax	tax	PROPN
ftr-473	709	5	review	review	NOUN
ftr-473	709	6	substantially	substantially	ADV
ftr-473	709	7	larger	large	ADJ
ftr-473	709	8	retirement	retirement	NOUN
ftr-473	709	9	savings	saving	NOUN
ftr-473	709	10	than	than	ADP
ftr-473	709	11	an	an	DET
ftr-473	709	12	employee	employee	NOUN
ftr-473	709	13	who	who	PRON
ftr-473	709	14	remains	remain	VERB
ftr-473	709	15	with	with	ADP
ftr-473	709	16	one	one	NUM
ftr-473	709	17	employer	employer	NOUN
ftr-473	709	18	for	for	ADP
ftr-473	709	19	his	his	PRON
ftr-473	709	20	or	or	CCONJ
ftr-473	709	21	her	her	PRON
ftr-473	709	22	career	career	NOUN
ftr-473	709	23	.	.	PUNCT
ftr-473	710	1	because	because	SCONJ
ftr-473	710	2	the	the	DET
ftr-473	710	3	approach	approach	NOUN
ftr-473	710	4	suggested	suggest	VERB
ftr-473	710	5	here	here	ADV
ftr-473	710	6	would	would	AUX
ftr-473	710	7	be	be	AUX
ftr-473	710	8	applied	apply	VERB
ftr-473	710	9	separately	separately	ADV
ftr-473	710	10	for	for	ADP
ftr-473	710	11	each	each	DET
ftr-473	710	12	year	year	NOUN
ftr-473	710	13	,	,	PUNCT
ftr-473	710	14	the	the	DET
ftr-473	710	15	benefits	benefit	NOUN
ftr-473	710	16	for	for	ADP
ftr-473	710	17	employees	employee	NOUN
ftr-473	710	18	who	who	PRON
ftr-473	710	19	work	work	VERB
ftr-473	710	20	for	for	ADP
ftr-473	710	21	multiple	multiple	ADJ
ftr-473	710	22	employers	employer	NOUN
ftr-473	710	23	would	would	AUX
ftr-473	710	24	be	be	AUX
ftr-473	710	25	reduced.95	reduced.95	NOUN
ftr-473	710	26	b.	b.	PROPN
ftr-473	710	27	restricting	restrict	VERB
ftr-473	710	28	section	section	NOUN
ftr-473	710	29	415(e	415(e	PROPN
ftr-473	710	30	)	)	PUNCT
ftr-473	710	31	calculations	calculation	NOUN
ftr-473	710	32	to	to	ADP
ftr-473	710	33	small	small	ADJ
ftr-473	710	34	employers	employer	NOUN
ftr-473	710	35	we	we	PRON
ftr-473	710	36	have	have	AUX
ftr-473	710	37	earlier	early	ADV
ftr-473	710	38	seen	see	VERB
ftr-473	710	39	that	that	SCONJ
ftr-473	710	40	a	a	DET
ftr-473	710	41	repeal	repeal	NOUN
ftr-473	710	42	of	of	ADP
ftr-473	710	43	section	section	NOUN
ftr-473	710	44	415(e	415(e	NOUN
ftr-473	710	45	)	)	PUNCT
ftr-473	710	46	would	would	AUX
ftr-473	710	47	not	not	PART
ftr-473	710	48	have	have	VERB
ftr-473	710	49	a	a	DET
ftr-473	710	50	significant	significant	ADJ
ftr-473	710	51	effect	effect	NOUN
ftr-473	710	52	on	on	ADP
ftr-473	710	53	the	the	DET
ftr-473	710	54	benefits	benefit	NOUN
ftr-473	710	55	provided	provide	VERB
ftr-473	710	56	by	by	ADP
ftr-473	710	57	large	large	ADJ
ftr-473	710	58	employers	employer	NOUN
ftr-473	710	59	.	.	PUNCT
ftr-473	710	60	"	"	PUNCT
ftr-473	711	1	the	the	DET
ftr-473	711	2	reason	reason	NOUN
ftr-473	711	3	for	for	ADP
ftr-473	711	4	this	this	PRON
ftr-473	711	5	is	be	AUX
ftr-473	711	6	that	that	SCONJ
ftr-473	711	7	the	the	DET
ftr-473	711	8	nondiscrimination	nondiscrimination	NOUN
ftr-473	711	9	rules	rule	NOUN
ftr-473	711	10	of	of	ADP
ftr-473	711	11	section	section	NOUN
ftr-473	711	12	401(a)(4	401(a)(4	NOUN
ftr-473	711	13	)	)	PUNCT
ftr-473	711	14	will	will	AUX
ftr-473	711	15	generally	generally	ADV
ftr-473	711	16	require	require	VERB
ftr-473	711	17	that	that	SCONJ
ftr-473	711	18	whatever	whatever	DET
ftr-473	711	19	benefits	benefit	NOUN
ftr-473	711	20	are	be	AUX
ftr-473	711	21	provided	provide	VERB
ftr-473	711	22	to	to	ADP
ftr-473	711	23	highly	highly	ADV
ftr-473	711	24	compensated	compensate	VERB
ftr-473	711	25	employees	employee	NOUN
ftr-473	711	26	(	(	PUNCT
ftr-473	711	27	as	as	ADP
ftr-473	711	28	a	a	DET
ftr-473	711	29	percentage	percentage	NOUN
ftr-473	711	30	of	of	ADP
ftr-473	711	31	their	their	PRON
ftr-473	711	32	compensation	compensation	NOUN
ftr-473	711	33	,	,	PUNCT
ftr-473	711	34	with	with	ADP
ftr-473	711	35	a	a	DET
ftr-473	711	36	$	$	SYM
ftr-473	711	37	150,000	150,000	NUM
ftr-473	711	38	limit	limit	NOUN
ftr-473	711	39	on	on	ADP
ftr-473	711	40	compensation	compensation	NOUN
ftr-473	711	41	taken	take	VERB
ftr-473	711	42	into	into	ADP
ftr-473	711	43	account	account	NOUN
ftr-473	711	44	)	)	PUNCT
ftr-473	711	45	97	97	NUM
ftr-473	711	46	are	be	AUX
ftr-473	711	47	also	also	ADV
ftr-473	711	48	provided	provide	VERB
ftr-473	711	49	to	to	ADP
ftr-473	711	50	other	other	ADJ
ftr-473	711	51	employees	employee	NOUN
ftr-473	711	52	.	.	PUNCT
ftr-473	712	1	as	as	ADP
ftr-473	712	2	a	a	DET
ftr-473	712	3	result	result	NOUN
ftr-473	712	4	,	,	PUNCT
ftr-473	712	5	the	the	DET
ftr-473	712	6	costs	cost	NOUN
ftr-473	712	7	of	of	ADP
ftr-473	712	8	providing	provide	VERB
ftr-473	712	9	high	high	ADJ
ftr-473	712	10	benefits	benefit	NOUN
ftr-473	712	11	to	to	ADP
ftr-473	712	12	non	non	ADJ
ftr-473	712	13	-	-	ADJ
ftr-473	712	14	highly	highly	ADV
ftr-473	712	15	compensated	compensated	ADJ
ftr-473	712	16	employees	employee	NOUN
ftr-473	712	17	would	would	AUX
ftr-473	712	18	constrain	constrain	VERB
ftr-473	712	19	most	most	ADV
ftr-473	712	20	large	large	ADJ
ftr-473	712	21	employers	employer	NOUN
ftr-473	712	22	from	from	ADP
ftr-473	712	23	providing	provide	VERB
ftr-473	712	24	too	too	ADV
ftr-473	712	25	high	high	ADJ
ftr-473	712	26	a	a	DET
ftr-473	712	27	level	level	NOUN
ftr-473	712	28	of	of	ADP
ftr-473	712	29	benefits	benefit	NOUN
ftr-473	712	30	for	for	ADP
ftr-473	712	31	highly	highly	ADV
ftr-473	712	32	compensated	compensated	ADJ
ftr-473	712	33	employees	employee	NOUN
ftr-473	712	34	.	.	PUNCT
ftr-473	713	1	and	and	CCONJ
ftr-473	713	2	if	if	SCONJ
ftr-473	713	3	these	these	DET
ftr-473	713	4	costs	cost	NOUN
ftr-473	713	5	did	do	AUX
ftr-473	713	6	not	not	PART
ftr-473	713	7	constrain	constrain	VERB
ftr-473	713	8	employers	employer	NOUN
ftr-473	713	9	,	,	PUNCT
ftr-473	713	10	there	there	PRON
ftr-473	713	11	would	would	AUX
ftr-473	713	12	be	be	AUX
ftr-473	713	13	a	a	DET
ftr-473	713	14	measurable	measurable	ADJ
ftr-473	713	15	gain	gain	NOUN
ftr-473	713	16	in	in	ADP
ftr-473	713	17	the	the	DET
ftr-473	713	18	extent	extent	NOUN
ftr-473	713	19	to	to	PART
ftr-473	713	20	which	which	PRON
ftr-473	713	21	the	the	DET
ftr-473	713	22	tax	tax	NOUN
ftr-473	713	23	subsidy	subsidy	NOUN
ftr-473	713	24	is	be	AUX
ftr-473	713	25	benefiting	benefit	VERB
ftr-473	713	26	all	all	DET
ftr-473	713	27	employees	employee	NOUN
ftr-473	713	28	,	,	PUNCT
ftr-473	713	29	a	a	DET
ftr-473	713	30	desirable	desirable	ADJ
ftr-473	713	31	policy	policy	NOUN
ftr-473	713	32	goal	goal	NOUN
ftr-473	713	33	.	.	PUNCT
ftr-473	714	1	if	if	SCONJ
ftr-473	714	2	this	this	DET
ftr-473	714	3	analysis	analysis	NOUN
ftr-473	714	4	is	be	AUX
ftr-473	714	5	correct	correct	ADJ
ftr-473	714	6	,	,	PUNCT
ftr-473	714	7	one	one	NUM
ftr-473	714	8	approach	approach	NOUN
ftr-473	714	9	to	to	ADP
ftr-473	714	10	simplification	simplification	NOUN
ftr-473	714	11	of	of	ADP
ftr-473	714	12	section	section	NOUN
ftr-473	714	13	415(e	415(e	PROPN
ftr-473	714	14	)	)	PUNCT
ftr-473	714	15	would	would	AUX
ftr-473	714	16	be	be	AUX
ftr-473	714	17	to	to	PART
ftr-473	714	18	define	define	VERB
ftr-473	714	19	a	a	DET
ftr-473	714	20	class	class	NOUN
ftr-473	714	21	of	of	ADP
ftr-473	714	22	employers	employer	NOUN
ftr-473	714	23	for	for	ADP
ftr-473	714	24	whom	whom	PRON
ftr-473	714	25	its	its	PRON
ftr-473	714	26	application	application	NOUN
ftr-473	714	27	does	do	AUX
ftr-473	714	28	not	not	PART
ftr-473	714	29	generally	generally	ADV
ftr-473	714	30	serve	serve	VERB
ftr-473	714	31	any	any	DET
ftr-473	714	32	purpose	purpose	NOUN
ftr-473	714	33	and	and	CCONJ
ftr-473	714	34	then	then	ADV
ftr-473	714	35	exempt	exempt	VERB
ftr-473	714	36	that	that	DET
ftr-473	714	37	class	class	NOUN
ftr-473	714	38	from	from	ADP
ftr-473	714	39	its	its	PRON
ftr-473	714	40	requirements.98	requirements.98	NOUN
ftr-473	714	41	one	one	NUM
ftr-473	714	42	possible	possible	ADJ
ftr-473	714	43	definition	definition	NOUN
ftr-473	714	44	of	of	ADP
ftr-473	714	45	plans	plan	NOUN
ftr-473	714	46	that	that	PRON
ftr-473	714	47	could	could	AUX
ftr-473	714	48	be	be	AUX
ftr-473	714	49	exempted	exempt	VERB
ftr-473	714	50	from	from	ADP
ftr-473	714	51	95	95	NUM
ftr-473	714	52	.	.	PUNCT
ftr-473	715	1	this	this	DET
ftr-473	715	2	article	article	NOUN
ftr-473	715	3	does	do	AUX
ftr-473	715	4	not	not	PART
ftr-473	715	5	propose	propose	VERB
ftr-473	715	6	transition	transition	NOUN
ftr-473	715	7	rules	rule	NOUN
ftr-473	715	8	to	to	ADP
ftr-473	715	9	the	the	DET
ftr-473	715	10	suggested	suggest	VERB
ftr-473	715	11	simplification	simplification	NOUN
ftr-473	715	12	of	of	ADP
ftr-473	715	13	the	the	DET
ftr-473	715	14	(	(	PUNCT
ftr-473	715	15	e	e	NOUN
ftr-473	715	16	)	)	PUNCT
ftr-473	715	17	limits	limit	NOUN
ftr-473	715	18	.	.	PUNCT
ftr-473	716	1	there	there	PRON
ftr-473	716	2	are	be	VERB
ftr-473	716	3	many	many	ADJ
ftr-473	716	4	directions	direction	NOUN
ftr-473	716	5	transition	transition	NOUN
ftr-473	716	6	rules	rule	NOUN
ftr-473	716	7	could	could	AUX
ftr-473	716	8	take	take	VERB
ftr-473	716	9	,	,	PUNCT
ftr-473	716	10	however	however	ADV
ftr-473	716	11	,	,	PUNCT
ftr-473	716	12	depending	depend	VERB
ftr-473	716	13	on	on	ADP
ftr-473	716	14	how	how	SCONJ
ftr-473	716	15	one	one	NUM
ftr-473	716	16	resolves	resolve	VERB
ftr-473	716	17	various	various	ADJ
ftr-473	716	18	policy	policy	NOUN
ftr-473	716	19	choices	choice	NOUN
ftr-473	716	20	.	.	PUNCT
ftr-473	717	1	an	an	DET
ftr-473	717	2	outline	outline	NOUN
ftr-473	717	3	of	of	ADP
ftr-473	717	4	one	one	NUM
ftr-473	717	5	approach	approach	NOUN
ftr-473	717	6	would	would	AUX
ftr-473	717	7	be	be	AUX
ftr-473	717	8	for	for	ADP
ftr-473	717	9	the	the	DET
ftr-473	717	10	defined	define	VERB
ftr-473	717	11	benefit	benefit	NOUN
ftr-473	717	12	dollar	dollar	NOUN
ftr-473	717	13	limit	limit	NOUN
ftr-473	717	14	under	under	ADP
ftr-473	717	15	prior	prior	ADJ
ftr-473	717	16	law	law	NOUN
ftr-473	717	17	to	to	PART
ftr-473	717	18	be	be	AUX
ftr-473	717	19	frozen	freeze	VERB
ftr-473	717	20	as	as	ADP
ftr-473	717	21	of	of	ADP
ftr-473	717	22	the	the	DET
ftr-473	717	23	effective	effective	ADJ
ftr-473	717	24	date	date	NOUN
ftr-473	717	25	and	and	CCONJ
ftr-473	717	26	to	to	PART
ftr-473	717	27	assign	assign	VERB
ftr-473	717	28	a	a	DET
ftr-473	717	29	fresh	fresh	ADJ
ftr-473	717	30	-	-	PUNCT
ftr-473	717	31	start	start	NOUN
ftr-473	717	32	dollar	dollar	NOUN
ftr-473	717	33	limit	limit	NOUN
ftr-473	717	34	to	to	ADP
ftr-473	717	35	each	each	DET
ftr-473	717	36	employee	employee	NOUN
ftr-473	717	37	.	.	PUNCT
ftr-473	718	1	each	each	DET
ftr-473	718	2	employee	employee	NOUN
ftr-473	718	3	's	's	PART
ftr-473	718	4	fresh	fresh	ADJ
ftr-473	718	5	-	-	PUNCT
ftr-473	718	6	start	start	NOUN
ftr-473	718	7	limit	limit	NOUN
ftr-473	718	8	would	would	AUX
ftr-473	718	9	grow	grow	VERB
ftr-473	718	10	annually	annually	ADV
ftr-473	718	11	under	under	ADP
ftr-473	718	12	the	the	DET
ftr-473	718	13	new	new	ADJ
ftr-473	718	14	§	§	PROPN
ftr-473	718	15	415(e	415(e	PROPN
ftr-473	718	16	)	)	PUNCT
ftr-473	718	17	approach	approach	NOUN
ftr-473	718	18	(	(	PUNCT
ftr-473	718	19	i.e.	i.e.	X
ftr-473	718	20	,	,	PUNCT
ftr-473	718	21	a	a	DET
ftr-473	718	22	percentage	percentage	NOUN
ftr-473	718	23	would	would	AUX
ftr-473	718	24	be	be	AUX
ftr-473	718	25	added	add	VERB
ftr-473	718	26	to	to	ADP
ftr-473	718	27	it	it	PRON
ftr-473	718	28	each	each	DET
ftr-473	718	29	year	year	NOUN
ftr-473	718	30	;	;	PUNCT
ftr-473	718	31	the	the	DET
ftr-473	718	32	percentage	percentage	NOUN
ftr-473	718	33	in	in	ADP
ftr-473	718	34	each	each	DET
ftr-473	718	35	year	year	NOUN
ftr-473	718	36	would	would	AUX
ftr-473	718	37	be	be	AUX
ftr-473	718	38	the	the	DET
ftr-473	718	39	same	same	ADJ
ftr-473	718	40	for	for	ADP
ftr-473	718	41	each	each	DET
ftr-473	718	42	employee	employee	NOUN
ftr-473	718	43	)	)	PUNCT
ftr-473	718	44	and	and	CCONJ
ftr-473	718	45	would	would	AUX
ftr-473	718	46	be	be	AUX
ftr-473	718	47	applicable	applicable	ADJ
ftr-473	718	48	when	when	SCONJ
ftr-473	718	49	it	it	PRON
ftr-473	718	50	exceeded	exceed	VERB
ftr-473	718	51	the	the	DET
ftr-473	718	52	frozen	frozen	ADJ
ftr-473	718	53	limit	limit	NOUN
ftr-473	718	54	under	under	ADP
ftr-473	718	55	prior	prior	ADJ
ftr-473	718	56	law	law	NOUN
ftr-473	718	57	.	.	PUNCT
ftr-473	719	1	the	the	DET
ftr-473	719	2	defined	define	VERB
ftr-473	719	3	contribution	contribution	NOUN
ftr-473	719	4	fraction	fraction	NOUN
ftr-473	719	5	could	could	AUX
ftr-473	719	6	be	be	AUX
ftr-473	719	7	dispensed	dispense	VERB
ftr-473	719	8	with	with	ADP
ftr-473	719	9	immediately	immediately	ADV
ftr-473	719	10	.	.	PUNCT
ftr-473	720	1	one	one	NUM
ftr-473	720	2	possibility	possibility	NOUN
ftr-473	720	3	for	for	ADP
ftr-473	720	4	the	the	DET
ftr-473	720	5	initial	initial	ADJ
ftr-473	720	6	fresh	fresh	ADJ
ftr-473	720	7	-	-	PUNCT
ftr-473	720	8	start	start	NOUN
ftr-473	720	9	limit	limit	NOUN
ftr-473	720	10	would	would	AUX
ftr-473	720	11	be	be	AUX
ftr-473	720	12	the	the	DET
ftr-473	720	13	lesser	less	ADJ
ftr-473	720	14	of	of	ADP
ftr-473	720	15	(	(	PUNCT
ftr-473	720	16	i	i	NOUN
ftr-473	720	17	)	)	PUNCT
ftr-473	720	18	the	the	DET
ftr-473	720	19	frozen	frozen	ADJ
ftr-473	720	20	limit	limit	NOUN
ftr-473	720	21	and	and	CCONJ
ftr-473	720	22	(	(	PUNCT
ftr-473	720	23	ii	ii	NOUN
ftr-473	720	24	)	)	PUNCT
ftr-473	720	25	years	year	NOUN
ftr-473	720	26	of	of	ADP
ftr-473	720	27	defined	define	VERB
ftr-473	720	28	benefit	benefit	NOUN
ftr-473	720	29	plan	plan	NOUN
ftr-473	720	30	participation	participation	NOUN
ftr-473	720	31	as	as	ADP
ftr-473	720	32	of	of	ADP
ftr-473	720	33	the	the	DET
ftr-473	720	34	effective	effective	ADJ
ftr-473	720	35	date	date	NOUN
ftr-473	720	36	multiplied	multiply	VERB
ftr-473	720	37	by	by	ADP
ftr-473	720	38	1/35	1/35	NUM
ftr-473	720	39	,	,	PUNCT
ftr-473	720	40	with	with	ADP
ftr-473	720	41	reduced	reduced	ADJ
ftr-473	720	42	amounts	amount	NOUN
ftr-473	720	43	for	for	ADP
ftr-473	720	44	years	year	NOUN
ftr-473	720	45	in	in	ADP
ftr-473	720	46	which	which	PRON
ftr-473	720	47	the	the	DET
ftr-473	720	48	employee	employee	NOUN
ftr-473	720	49	participated	participate	VERB
ftr-473	720	50	in	in	ADP
ftr-473	720	51	both	both	CCONJ
ftr-473	720	52	a	a	DET
ftr-473	720	53	defined	define	VERB
ftr-473	720	54	contribution	contribution	NOUN
ftr-473	720	55	and	and	CCONJ
ftr-473	720	56	a	a	DET
ftr-473	720	57	defined	define	VERB
ftr-473	720	58	benefit	benefit	NOUN
ftr-473	720	59	plan	plan	NOUN
ftr-473	720	60	.	.	PUNCT
ftr-473	721	1	another	another	DET
ftr-473	721	2	possibility	possibility	NOUN
ftr-473	721	3	for	for	ADP
ftr-473	721	4	the	the	DET
ftr-473	721	5	fresh	fresh	ADJ
ftr-473	721	6	-	-	PUNCT
ftr-473	721	7	start	start	NOUN
ftr-473	721	8	limit	limit	NOUN
ftr-473	721	9	might	might	AUX
ftr-473	721	10	be	be	AUX
ftr-473	721	11	(	(	PUNCT
ftr-473	721	12	i	i	NOUN
ftr-473	721	13	)	)	PUNCT
ftr-473	721	14	years	year	NOUN
ftr-473	721	15	of	of	ADP
ftr-473	721	16	service	service	NOUN
ftr-473	721	17	multiplied	multiply	VERB
ftr-473	721	18	by	by	ADP
ftr-473	721	19	(	(	PUNCT
ftr-473	721	20	ii	ii	NOUN
ftr-473	721	21	)	)	PUNCT
ftr-473	721	22	the	the	DET
ftr-473	721	23	§	§	PROPN
ftr-473	721	24	415(e	415(e	PROPN
ftr-473	721	25	)	)	PUNCT
ftr-473	721	26	percentage	percentage	NOUN
ftr-473	721	27	(	(	PUNCT
ftr-473	721	28	which	which	PRON
ftr-473	721	29	as	as	SCONJ
ftr-473	721	30	suggested	suggest	VERB
ftr-473	721	31	in	in	ADP
ftr-473	721	32	the	the	DET
ftr-473	721	33	text	text	NOUN
ftr-473	721	34	,	,	PUNCT
ftr-473	721	35	would	would	AUX
ftr-473	721	36	be	be	AUX
ftr-473	721	37	120	120	NUM
ftr-473	721	38	%	%	NOUN
ftr-473	721	39	)	)	PUNCT
ftr-473	721	40	less	less	ADJ
ftr-473	721	41	the	the	DET
ftr-473	721	42	defined	define	VERB
ftr-473	721	43	contribution	contribution	NOUN
ftr-473	721	44	fraction	fraction	NOUN
ftr-473	721	45	as	as	ADP
ftr-473	721	46	of	of	ADP
ftr-473	721	47	the	the	DET
ftr-473	721	48	effective	effective	ADJ
ftr-473	721	49	date	date	NOUN
ftr-473	721	50	(	(	PUNCT
ftr-473	721	51	but	but	CCONJ
ftr-473	721	52	in	in	ADP
ftr-473	721	53	no	no	DET
ftr-473	721	54	event	event	NOUN
ftr-473	721	55	to	to	PART
ftr-473	721	56	be	be	AUX
ftr-473	721	57	greater	great	ADJ
ftr-473	721	58	than	than	ADP
ftr-473	721	59	100	100	NUM
ftr-473	721	60	%	%	NOUN
ftr-473	721	61	)	)	PUNCT
ftr-473	721	62	.	.	PUNCT
ftr-473	722	1	96	96	X
ftr-473	722	2	.	.	PUNCT
ftr-473	723	1	see	see	VERB
ftr-473	723	2	supra	supra	PROPN
ftr-473	723	3	text	text	NOUN
ftr-473	723	4	accompanying	accompanying	ADJ
ftr-473	723	5	note	note	NOUN
ftr-473	723	6	79	79	NUM
ftr-473	723	7	.	.	PUNCT
ftr-473	724	1	97	97	NUM
ftr-473	724	2	.	.	PUNCT
ftr-473	725	1	irc	irc	PROPN
ftr-473	725	2	§	§	PROPN
ftr-473	725	3	401(a)(17	401(a)(17	NUM
ftr-473	725	4	)	)	PUNCT
ftr-473	725	5	.	.	PUNCT
ftr-473	726	1	prior	prior	ADV
ftr-473	726	2	to	to	ADP
ftr-473	726	3	the	the	DET
ftr-473	726	4	omnibus	omnibus	ADJ
ftr-473	726	5	budget	budget	NOUN
ftr-473	726	6	reconciliation	reconciliation	NOUN
ftr-473	726	7	act	act	NOUN
ftr-473	726	8	of	of	ADP
ftr-473	726	9	1993	1993	NUM
ftr-473	726	10	,	,	PUNCT
ftr-473	726	11	p.l	p.l	PROPN
ftr-473	726	12	.	.	PUNCT
ftr-473	727	1	no	no	INTJ
ftr-473	727	2	.	.	NOUN
ftr-473	728	1	103	103	NUM
ftr-473	728	2	-	-	SYM
ftr-473	728	3	66	66	NUM
ftr-473	728	4	,	,	PUNCT
ftr-473	728	5	the	the	DET
ftr-473	728	6	compensation	compensation	NOUN
ftr-473	728	7	limit	limit	NOUN
ftr-473	728	8	was	be	AUX
ftr-473	728	9	$	$	SYM
ftr-473	728	10	200,000	200,000	NUM
ftr-473	728	11	.	.	PUNCT
ftr-473	729	1	98	98	NUM
ftr-473	729	2	.	.	PUNCT
ftr-473	730	1	indeed	indeed	ADV
ftr-473	730	2	,	,	PUNCT
ftr-473	730	3	the	the	DET
ftr-473	730	4	legislative	legislative	ADJ
ftr-473	730	5	debate	debate	NOUN
ftr-473	730	6	over	over	ADP
ftr-473	730	7	erisa	erisa	NOUN
ftr-473	730	8	included	include	VERB
ftr-473	730	9	early	early	ADJ
ftr-473	730	10	proposals	proposal	NOUN
ftr-473	730	11	to	to	PART
ftr-473	730	12	apply	apply	VERB
ftr-473	730	13	limitations	limitation	NOUN
ftr-473	730	14	only	only	ADV
ftr-473	730	15	to	to	ADP
ftr-473	730	16	"	"	PUNCT
ftr-473	730	17	proprietary	proprietary	ADJ
ftr-473	730	18	employees	employee	NOUN
ftr-473	730	19	"	"	PUNCT
ftr-473	730	20	in	in	ADP
ftr-473	730	21	relatively	relatively	ADV
ftr-473	730	22	small	small	ADJ
ftr-473	730	23	corporations	corporation	NOUN
ftr-473	730	24	.	.	PUNCT
ftr-473	731	1	see	see	VERB
ftr-473	731	2	s.	s.	PROPN
ftr-473	731	3	1179	1179	NUM
ftr-473	731	4	,	,	PUNCT
ftr-473	731	5	93d	93d	NUM
ftr-473	731	6	cong	cong	PROPN
ftr-473	731	7	.	.	PROPN
ftr-473	731	8	,	,	PUNCT
ftr-473	731	9	1st	1st	ADJ
ftr-473	731	10	sess	sess	NOUN
ftr-473	731	11	.	.	PUNCT
ftr-473	732	1	§	§	PROPN
ftr-473	732	2	702	702	NUM
ftr-473	732	3	(	(	PUNCT
ftr-473	732	4	1973	1973	NUM
ftr-473	732	5	)	)	PUNCT
ftr-473	732	6	(	(	PUNCT
ftr-473	732	7	bill	bill	PROPN
ftr-473	732	8	reported	report	VERB
ftr-473	732	9	out	out	ADP
ftr-473	732	10	of	of	ADP
ftr-473	732	11	senate	senate	PROPN
ftr-473	732	12	finance	finance	PROPN
ftr-473	732	13	committee	committee	PROPN
ftr-473	732	14	applied	apply	VERB
ftr-473	732	15	limits	limit	NOUN
ftr-473	732	16	[	[	X
ftr-473	732	17	vol	vol	NOUN
ftr-473	732	18	2:2	2:2	NUM
ftr-473	732	19	simplification	simplification	NOUN
ftr-473	732	20	and	and	CCONJ
ftr-473	732	21	irc	irc	ADP
ftr-473	732	22	§	§	PROPN
ftr-473	732	23	415	415	NUM
ftr-473	732	24	section	section	NOUN
ftr-473	732	25	415(e	415(e	NOUN
ftr-473	732	26	)	)	PUNCT
ftr-473	732	27	is	be	AUX
ftr-473	732	28	"	"	PUNCT
ftr-473	732	29	top	top	ADJ
ftr-473	732	30	-	-	PUNCT
ftr-473	732	31	heavy	heavy	ADJ
ftr-473	732	32	plans	plan	NOUN
ftr-473	732	33	,	,	PUNCT
ftr-473	732	34	"	"	PUNCT
ftr-473	732	35	as	as	SCONJ
ftr-473	732	36	defined	define	VERB
ftr-473	732	37	in	in	ADP
ftr-473	732	38	section	section	NOUN
ftr-473	732	39	416(g).9	416(g).9	NUM
ftr-473	732	40	while	while	SCONJ
ftr-473	732	41	determining	determine	VERB
ftr-473	732	42	whether	whether	SCONJ
ftr-473	732	43	a	a	DET
ftr-473	732	44	plan	plan	NOUN
ftr-473	732	45	is	be	AUX
ftr-473	732	46	top	top	ADJ
ftr-473	732	47	-	-	PUNCT
ftr-473	732	48	heavy	heavy	ADJ
ftr-473	732	49	is	be	AUX
ftr-473	732	50	itself	itself	PRON
ftr-473	732	51	a	a	DET
ftr-473	732	52	complex	complex	ADJ
ftr-473	732	53	undertaking	undertaking	NOUN
ftr-473	732	54	,	,	PUNCT
ftr-473	732	55	plans	plan	NOUN
ftr-473	732	56	already	already	ADV
ftr-473	732	57	are	be	AUX
ftr-473	732	58	required	require	VERB
ftr-473	732	59	to	to	PART
ftr-473	732	60	make	make	VERB
ftr-473	732	61	the	the	DET
ftr-473	732	62	determination	determination	NOUN
ftr-473	732	63	.	.	PUNCT
ftr-473	733	1	to	to	PART
ftr-473	733	2	further	far	ADV
ftr-473	733	3	limit	limit	VERB
ftr-473	733	4	complexity	complexity	NOUN
ftr-473	733	5	,	,	PUNCT
ftr-473	733	6	the	the	DET
ftr-473	733	7	section	section	NOUN
ftr-473	733	8	415(e	415(e	NOUN
ftr-473	733	9	)	)	PUNCT
ftr-473	733	10	limitation	limitation	NOUN
ftr-473	733	11	might	might	AUX
ftr-473	733	12	be	be	AUX
ftr-473	733	13	applied	apply	VERB
ftr-473	733	14	only	only	ADV
ftr-473	733	15	to	to	ADP
ftr-473	733	16	"	"	PUNCT
ftr-473	733	17	key	key	ADJ
ftr-473	733	18	employees	employee	NOUN
ftr-473	733	19	"	"	PUNCT
ftr-473	733	20	under	under	ADP
ftr-473	733	21	section	section	NOUN
ftr-473	733	22	416(i)(1	416(i)(1	NUM
ftr-473	733	23	)	)	PUNCT
ftr-473	733	24	or	or	CCONJ
ftr-473	733	25	"	"	PUNCT
ftr-473	733	26	highly	highly	ADV
ftr-473	733	27	compensated	compensated	ADJ
ftr-473	733	28	employees	employee	NOUN
ftr-473	733	29	"	"	PUNCT
ftr-473	733	30	under	under	ADP
ftr-473	733	31	section	section	NOUN
ftr-473	733	32	414(q).'o	414(q).'o	PROPN
ftr-473	733	33	while	while	SCONJ
ftr-473	733	34	this	this	DET
ftr-473	733	35	approach	approach	NOUN
ftr-473	733	36	to	to	ADP
ftr-473	733	37	simplification	simplification	NOUN
ftr-473	733	38	may	may	AUX
ftr-473	733	39	be	be	AUX
ftr-473	733	40	sensible	sensible	ADJ
ftr-473	733	41	,	,	PUNCT
ftr-473	733	42	it	it	PRON
ftr-473	733	43	does	do	AUX
ftr-473	733	44	go	go	VERB
ftr-473	733	45	against	against	ADP
ftr-473	733	46	the	the	DET
ftr-473	733	47	grain	grain	NOUN
ftr-473	733	48	of	of	ADP
ftr-473	733	49	an	an	DET
ftr-473	733	50	apparent	apparent	ADJ
ftr-473	733	51	policy	policy	NOUN
ftr-473	733	52	in	in	ADP
ftr-473	733	53	subchapter	subchapter	NOUN
ftr-473	733	54	d	d	NOUN
ftr-473	733	55	that	that	SCONJ
ftr-473	733	56	distinctions	distinction	NOUN
ftr-473	733	57	between	between	ADP
ftr-473	733	58	large	large	ADJ
ftr-473	733	59	and	and	CCONJ
ftr-473	733	60	small	small	ADJ
ftr-473	733	61	employers	employer	NOUN
ftr-473	733	62	generally	generally	ADV
ftr-473	733	63	are	be	AUX
ftr-473	733	64	inappropriate	inappropriate	ADJ
ftr-473	733	65	.	.	PUNCT
ftr-473	733	66	'	'	PUNCT
ftr-473	734	1	"	"	PUNCT
ftr-473	734	2	'	'	PUNCT
ftr-473	734	3	nevertheless	nevertheless	ADV
ftr-473	734	4	,	,	PUNCT
ftr-473	734	5	the	the	DET
ftr-473	734	6	argument	argument	NOUN
ftr-473	734	7	that	that	PRON
ftr-473	734	8	section	section	NOUN
ftr-473	734	9	415(e	415(e	PROPN
ftr-473	734	10	)	)	PUNCT
ftr-473	734	11	should	should	AUX
ftr-473	734	12	be	be	AUX
ftr-473	734	13	eliminated	eliminate	VERB
ftr-473	734	14	for	for	ADP
ftr-473	734	15	the	the	DET
ftr-473	734	16	class	class	NOUN
ftr-473	734	17	of	of	ADP
ftr-473	734	18	employers	employer	NOUN
ftr-473	734	19	who	who	PRON
ftr-473	734	20	would	would	AUX
ftr-473	734	21	not	not	PART
ftr-473	734	22	in	in	ADP
ftr-473	734	23	any	any	DET
ftr-473	734	24	event	event	NOUN
ftr-473	734	25	be	be	AUX
ftr-473	734	26	in	in	ADP
ftr-473	734	27	a	a	DET
ftr-473	734	28	position	position	NOUN
ftr-473	734	29	to	to	PART
ftr-473	734	30	load	load	VERB
ftr-473	734	31	up	up	ADP
ftr-473	734	32	contributions	contribution	NOUN
ftr-473	734	33	in	in	ADP
ftr-473	734	34	excess	excess	NOUN
ftr-473	734	35	of	of	ADP
ftr-473	734	36	what	what	PRON
ftr-473	734	37	the	the	DET
ftr-473	734	38	(	(	PUNCT
ftr-473	734	39	e	e	NOUN
ftr-473	734	40	)	)	PUNCT
ftr-473	734	41	limits	limit	NOUN
ftr-473	734	42	already	already	ADV
ftr-473	734	43	provided	provide	VERB
ftr-473	734	44	is	be	AUX
ftr-473	734	45	a	a	DET
ftr-473	734	46	strong	strong	ADJ
ftr-473	734	47	one	one	NOUN
ftr-473	734	48	;	;	PUNCT
ftr-473	734	49	if	if	SCONJ
ftr-473	734	50	the	the	DET
ftr-473	734	51	contours	contours	NOUN
ftr-473	734	52	of	of	ADP
ftr-473	734	53	such	such	DET
ftr-473	734	54	a	a	DET
ftr-473	734	55	class	class	NOUN
ftr-473	734	56	can	can	AUX
ftr-473	734	57	be	be	AUX
ftr-473	734	58	outlined	outline	VERB
ftr-473	734	59	,	,	PUNCT
ftr-473	734	60	administration	administration	NOUN
ftr-473	734	61	of	of	ADP
ftr-473	734	62	such	such	ADJ
ftr-473	734	63	plans	plan	NOUN
ftr-473	734	64	would	would	AUX
ftr-473	734	65	be	be	AUX
ftr-473	734	66	simplified	simplify	VERB
ftr-473	734	67	.	.	PUNCT
ftr-473	735	1	v.	v.	ADP
ftr-473	735	2	conclusion	conclusion	NOUN
ftr-473	735	3	section	section	NOUN
ftr-473	735	4	415	415	NUM
ftr-473	735	5	,	,	PUNCT
ftr-473	735	6	as	as	SCONJ
ftr-473	735	7	it	it	PRON
ftr-473	735	8	currently	currently	ADV
ftr-473	735	9	exists	exist	VERB
ftr-473	735	10	,	,	PUNCT
ftr-473	735	11	serves	serve	VERB
ftr-473	735	12	a	a	DET
ftr-473	735	13	purpose	purpose	NOUN
ftr-473	735	14	but	but	CCONJ
ftr-473	735	15	its	its	PRON
ftr-473	735	16	complexity	complexity	NOUN
ftr-473	735	17	extracts	extract	VERB
ftr-473	735	18	a	a	DET
ftr-473	735	19	cost	cost	NOUN
ftr-473	735	20	.	.	PUNCT
ftr-473	736	1	is	be	AUX
ftr-473	736	2	the	the	DET
ftr-473	736	3	cost	cost	NOUN
ftr-473	736	4	too	too	ADV
ftr-473	736	5	steep	steep	ADJ
ftr-473	736	6	a	a	DET
ftr-473	736	7	price	price	NOUN
ftr-473	736	8	to	to	PART
ftr-473	736	9	pay	pay	VERB
ftr-473	736	10	for	for	ADP
ftr-473	736	11	the	the	DET
ftr-473	736	12	section	section	NOUN
ftr-473	736	13	's	's	PART
ftr-473	736	14	contributions	contribution	NOUN
ftr-473	736	15	?	?	PUNCT
ftr-473	737	1	the	the	DET
ftr-473	737	2	answer	answer	NOUN
ftr-473	737	3	is	be	AUX
ftr-473	737	4	debatable	debatable	ADJ
ftr-473	737	5	,	,	PUNCT
ftr-473	737	6	but	but	CCONJ
ftr-473	737	7	is	be	AUX
ftr-473	737	8	also	also	ADV
ftr-473	737	9	beside	beside	ADP
ftr-473	737	10	the	the	DET
ftr-473	737	11	point	point	NOUN
ftr-473	737	12	if	if	SCONJ
ftr-473	737	13	the	the	DET
ftr-473	737	14	section	section	NOUN
ftr-473	737	15	can	can	AUX
ftr-473	737	16	be	be	AUX
ftr-473	737	17	simplified	simplify	VERB
ftr-473	737	18	.	.	PUNCT
ftr-473	738	1	if	if	SCONJ
ftr-473	738	2	simplification	simplification	NOUN
ftr-473	738	3	is	be	AUX
ftr-473	738	4	possible	possible	ADJ
ftr-473	738	5	it	it	PRON
ftr-473	738	6	should	should	AUX
ftr-473	738	7	occur	occur	VERB
ftr-473	738	8	,	,	PUNCT
ftr-473	738	9	regardless	regardless	ADV
ftr-473	738	10	of	of	ADP
ftr-473	738	11	one	one	NOUN
ftr-473	738	12	's	's	PART
ftr-473	738	13	feelings	feeling	NOUN
ftr-473	738	14	about	about	ADP
ftr-473	738	15	whether	whether	SCONJ
ftr-473	738	16	the	the	DET
ftr-473	738	17	section	section	NOUN
ftr-473	738	18	in	in	ADP
ftr-473	738	19	its	its	PRON
ftr-473	738	20	current	current	ADJ
ftr-473	738	21	form	form	NOUN
ftr-473	738	22	is	be	AUX
ftr-473	738	23	worth	worth	ADJ
ftr-473	738	24	its	its	PRON
ftr-473	738	25	current	current	ADJ
ftr-473	738	26	costs	cost	NOUN
ftr-473	738	27	.	.	PUNCT
ftr-473	739	1	in	in	ADP
ftr-473	739	2	this	this	DET
ftr-473	739	3	article	article	NOUN
ftr-473	739	4	i	i	PRON
ftr-473	739	5	have	have	AUX
ftr-473	739	6	shown	show	VERB
ftr-473	739	7	that	that	SCONJ
ftr-473	739	8	it	it	PRON
ftr-473	739	9	is	be	AUX
ftr-473	739	10	possible	possible	ADJ
ftr-473	739	11	to	to	PART
ftr-473	739	12	reduce	reduce	VERB
ftr-473	739	13	substantially	substantially	ADV
ftr-473	739	14	the	the	DET
ftr-473	739	15	section	section	NOUN
ftr-473	739	16	's	's	PART
ftr-473	739	17	complexity	complexity	NOUN
ftr-473	739	18	by	by	ADP
ftr-473	739	19	altering	alter	VERB
ftr-473	739	20	the	the	DET
ftr-473	739	21	structure	structure	NOUN
ftr-473	739	22	of	of	ADP
ftr-473	739	23	subsection	subsection	NOUN
ftr-473	739	24	(	(	PUNCT
ftr-473	739	25	e	e	NOUN
ftr-473	739	26	)	)	PUNCT
ftr-473	739	27	.	.	PUNCT
ftr-473	740	1	i	i	PRON
ftr-473	740	2	have	have	VERB
ftr-473	740	3	only	only	ADV
ftr-473	740	4	to	to	ADP
ftr-473	740	5	plans	plan	NOUN
ftr-473	740	6	of	of	ADP
ftr-473	740	7	"	"	PUNCT
ftr-473	740	8	proprietary	proprietary	ADJ
ftr-473	740	9	employees	employee	NOUN
ftr-473	740	10	,	,	PUNCT
ftr-473	740	11	"	"	PUNCT
ftr-473	740	12	which	which	PRON
ftr-473	740	13	were	be	AUX
ftr-473	740	14	defined	define	VERB
ftr-473	740	15	as	as	ADP
ftr-473	740	16	plans	plan	NOUN
ftr-473	740	17	in	in	ADP
ftr-473	740	18	which	which	PRON
ftr-473	740	19	at	at	ADP
ftr-473	740	20	least	least	ADV
ftr-473	740	21	25	25	NUM
ftr-473	740	22	%	%	NOUN
ftr-473	740	23	of	of	ADP
ftr-473	740	24	the	the	DET
ftr-473	740	25	benefits	benefit	NOUN
ftr-473	740	26	were	be	AUX
ftr-473	740	27	for	for	ADP
ftr-473	740	28	employees	employee	NOUN
ftr-473	740	29	with	with	ADP
ftr-473	740	30	2	2	NUM
ftr-473	740	31	%	%	NOUN
ftr-473	740	32	or	or	CCONJ
ftr-473	740	33	more	more	ADJ
ftr-473	740	34	of	of	ADP
ftr-473	740	35	the	the	DET
ftr-473	740	36	corporation	corporation	NOUN
ftr-473	740	37	's	's	PART
ftr-473	740	38	stock	stock	NOUN
ftr-473	740	39	and	and	CCONJ
ftr-473	740	40	to	to	ADP
ftr-473	740	41	plans	plan	NOUN
ftr-473	740	42	of	of	ADP
ftr-473	740	43	self	self	NOUN
ftr-473	740	44	-	-	PUNCT
ftr-473	740	45	employed	employ	VERB
ftr-473	740	46	persons	person	NOUN
ftr-473	740	47	)	)	PUNCT
ftr-473	740	48	;	;	PUNCT
ftr-473	740	49	see	see	VERB
ftr-473	740	50	also	also	ADV
ftr-473	740	51	subcomm	subcomm	NOUN
ftr-473	740	52	.	.	PUNCT
ftr-473	741	1	on	on	ADP
ftr-473	741	2	labor	labor	NOUN
ftr-473	741	3	of	of	ADP
ftr-473	741	4	the	the	DET
ftr-473	741	5	senate	senate	PROPN
ftr-473	741	6	comm	comm	NOUN
ftr-473	741	7	.	.	PUNCT
ftr-473	742	1	on	on	ADP
ftr-473	742	2	labor	labor	NOUN
ftr-473	742	3	and	and	CCONJ
ftr-473	742	4	pub	pub	NOUN
ftr-473	742	5	.	.	PUNCT
ftr-473	743	1	welfare	welfare	NOUN
ftr-473	743	2	,	,	PUNCT
ftr-473	743	3	supra	supra	PROPN
ftr-473	743	4	note	note	PROPN
ftr-473	743	5	80	80	NUM
ftr-473	743	6	,	,	PUNCT
ftr-473	743	7	at	at	ADP
ftr-473	743	8	1653	1653	NUM
ftr-473	743	9	(	(	PUNCT
ftr-473	743	10	statement	statement	NOUN
ftr-473	743	11	of	of	ADP
ftr-473	743	12	sen	sen	PROPN
ftr-473	743	13	.	.	PROPN
ftr-473	743	14	curtis	curtis	PROPN
ftr-473	743	15	):	):	PUNCT
ftr-473	743	16	i	i	PROPN
ftr-473	743	17	d.	d.	PROPN
ftr-473	743	18	at	at	ADP
ftr-473	743	19	1656	1656	NUM
ftr-473	743	20	.	.	PUNCT
ftr-473	744	1	1658	1658	NUM
ftr-473	744	2	-	-	SYM
ftr-473	744	3	59	59	NUM
ftr-473	744	4	(	(	PUNCT
ftr-473	744	5	statement	statement	NOUN
ftr-473	744	6	of	of	ADP
ftr-473	744	7	sen	sen	PROPN
ftr-473	744	8	.	.	PROPN
ftr-473	744	9	nelson	nelson	PROPN
ftr-473	744	10	)	)	PUNCT
ftr-473	744	11	.	.	PUNCT
ftr-473	745	1	99	99	NUM
ftr-473	745	2	.	.	PUNCT
ftr-473	745	3	see	see	VERB
ftr-473	745	4	irc	irc	PROPN
ftr-473	745	5	§	§	PROPN
ftr-473	745	6	416(a	416(a	PROPN
ftr-473	745	7	)	)	PUNCT
ftr-473	745	8	.	.	PUNCT
ftr-473	746	1	see	see	VERB
ftr-473	746	2	also	also	ADV
ftr-473	746	3	supra	supra	PROPN
ftr-473	746	4	notes	note	VERB
ftr-473	746	5	23	23	NUM
ftr-473	746	6	-	-	SYM
ftr-473	746	7	24	24	NUM
ftr-473	746	8	and	and	CCONJ
ftr-473	746	9	accompanying	accompany	VERB
ftr-473	746	10	text	text	NOUN
ftr-473	746	11	.	.	PUNCT
ftr-473	747	1	100	100	NUM
ftr-473	747	2	.	.	PUNCT
ftr-473	748	1	there	there	PRON
ftr-473	748	2	is	be	VERB
ftr-473	748	3	at	at	ADV
ftr-473	748	4	least	least	ADJ
ftr-473	748	5	one	one	NUM
ftr-473	748	6	problem	problem	NOUN
ftr-473	748	7	with	with	ADP
ftr-473	748	8	applying	apply	VERB
ftr-473	748	9	§	§	PROPN
ftr-473	748	10	415(e	415(e	PROPN
ftr-473	748	11	)	)	PUNCT
ftr-473	748	12	to	to	ADP
ftr-473	748	13	top	top	ADJ
ftr-473	748	14	-	-	PUNCT
ftr-473	748	15	heavy	heavy	ADJ
ftr-473	748	16	plans	plan	NOUN
ftr-473	748	17	:	:	PUNCT
ftr-473	748	18	how	how	SCONJ
ftr-473	748	19	to	to	PART
ftr-473	748	20	treat	treat	VERB
ftr-473	748	21	plans	plan	NOUN
ftr-473	748	22	that	that	PRON
ftr-473	748	23	are	be	AUX
ftr-473	748	24	top	top	ADJ
ftr-473	748	25	-	-	PUNCT
ftr-473	748	26	heavy	heavy	ADJ
ftr-473	748	27	in	in	ADP
ftr-473	748	28	some	some	DET
ftr-473	748	29	years	year	NOUN
ftr-473	748	30	,	,	PUNCT
ftr-473	748	31	but	but	CCONJ
ftr-473	748	32	not	not	PART
ftr-473	748	33	others	other	NOUN
ftr-473	748	34	.	.	PUNCT
ftr-473	749	1	for	for	ADP
ftr-473	749	2	example	example	NOUN
ftr-473	749	3	,	,	PUNCT
ftr-473	749	4	assume	assume	VERB
ftr-473	749	5	a	a	DET
ftr-473	749	6	defined	define	VERB
ftr-473	749	7	benefit	benefit	NOUN
ftr-473	749	8	plan	plan	NOUN
ftr-473	749	9	that	that	PRON
ftr-473	749	10	is	be	AUX
ftr-473	749	11	not	not	PART
ftr-473	749	12	top	top	ADJ
ftr-473	749	13	-	-	PUNCT
ftr-473	749	14	heavy	heavy	ADJ
ftr-473	749	15	and	and	CCONJ
ftr-473	749	16	in	in	ADP
ftr-473	749	17	which	which	PRON
ftr-473	749	18	all	all	DET
ftr-473	749	19	participants	participant	NOUN
ftr-473	749	20	have	have	AUX
ftr-473	749	21	accrued	accrue	VERB
ftr-473	749	22	the	the	DET
ftr-473	749	23	maximum	maximum	ADJ
ftr-473	749	24	benefits	benefit	NOUN
ftr-473	749	25	permissible	permissible	ADJ
ftr-473	749	26	under	under	ADP
ftr-473	749	27	§	§	PROPN
ftr-473	749	28	415(b	415(b	PROPN
ftr-473	749	29	)	)	PUNCT
ftr-473	749	30	.	.	PUNCT
ftr-473	750	1	assume	assume	VERB
ftr-473	750	2	further	far	ADV
ftr-473	750	3	that	that	SCONJ
ftr-473	750	4	the	the	DET
ftr-473	750	5	employer	employer	NOUN
ftr-473	750	6	also	also	ADV
ftr-473	750	7	has	have	AUX
ftr-473	750	8	made	make	VERB
ftr-473	750	9	maximum	maximum	ADJ
ftr-473	750	10	contributions	contribution	NOUN
ftr-473	750	11	to	to	ADP
ftr-473	750	12	a	a	DET
ftr-473	750	13	defined	define	VERB
ftr-473	750	14	contribution	contribution	NOUN
ftr-473	750	15	plan	plan	NOUN
ftr-473	750	16	.	.	PUNCT
ftr-473	751	1	in	in	ADP
ftr-473	751	2	a	a	DET
ftr-473	751	3	subsequent	subsequent	ADJ
ftr-473	751	4	year	year	NOUN
ftr-473	751	5	,	,	PUNCT
ftr-473	751	6	the	the	DET
ftr-473	751	7	plan	plan	NOUN
ftr-473	751	8	becomes	become	VERB
ftr-473	751	9	top	top	ADJ
ftr-473	751	10	-	-	PUNCT
ftr-473	751	11	heavy	heavy	ADJ
ftr-473	751	12	.	.	PUNCT
ftr-473	752	1	if	if	SCONJ
ftr-473	752	2	the	the	DET
ftr-473	752	3	§	§	PROPN
ftr-473	752	4	415(e	415(e	PROPN
ftr-473	752	5	)	)	PUNCT
ftr-473	752	6	limit	limit	NOUN
ftr-473	752	7	now	now	ADV
ftr-473	752	8	applies	apply	VERB
ftr-473	752	9	,	,	PUNCT
ftr-473	752	10	the	the	DET
ftr-473	752	11	plan	plan	NOUN
ftr-473	752	12	will	will	AUX
ftr-473	752	13	have	have	VERB
ftr-473	752	14	to	to	PART
ftr-473	752	15	reduce	reduce	VERB
ftr-473	752	16	accrued	accrued	ADJ
ftr-473	752	17	benefits	benefit	NOUN
ftr-473	752	18	.	.	PUNCT
ftr-473	753	1	this	this	DET
ftr-473	753	2	scenario	scenario	NOUN
ftr-473	753	3	is	be	AUX
ftr-473	753	4	certainly	certainly	ADV
ftr-473	753	5	not	not	PART
ftr-473	753	6	desirable	desirable	ADJ
ftr-473	753	7	.	.	PUNCT
ftr-473	754	1	but	but	CCONJ
ftr-473	754	2	neither	neither	PRON
ftr-473	754	3	is	be	VERB
ftr-473	754	4	it	it	PRON
ftr-473	754	5	inevitable	inevitable	ADJ
ftr-473	754	6	:	:	PUNCT
ftr-473	754	7	§	§	PROPN
ftr-473	754	8	415(e	415(e	NOUN
ftr-473	754	9	)	)	PUNCT
ftr-473	754	10	could	could	AUX
ftr-473	754	11	apply	apply	VERB
ftr-473	754	12	only	only	ADV
ftr-473	754	13	to	to	PART
ftr-473	754	14	benefit	benefit	VERB
ftr-473	754	15	accruals	accrual	NOUN
ftr-473	754	16	that	that	PRON
ftr-473	754	17	take	take	VERB
ftr-473	754	18	place	place	NOUN
ftr-473	754	19	in	in	ADP
ftr-473	754	20	years	year	NOUN
ftr-473	754	21	when	when	SCONJ
ftr-473	754	22	the	the	DET
ftr-473	754	23	plan	plan	NOUN
ftr-473	754	24	is	be	AUX
ftr-473	754	25	top	top	ADJ
ftr-473	754	26	-	-	PUNCT
ftr-473	754	27	heavy	heavy	ADJ
ftr-473	754	28	.	.	PUNCT
ftr-473	755	1	101	101	NUM
ftr-473	755	2	.	.	PUNCT
ftr-473	756	1	it	it	PRON
ftr-473	756	2	apparently	apparently	ADV
ftr-473	756	3	was	be	AUX
ftr-473	756	4	this	this	DET
ftr-473	756	5	concern	concern	NOUN
ftr-473	756	6	that	that	PRON
ftr-473	756	7	caused	cause	VERB
ftr-473	756	8	congress	congress	PROPN
ftr-473	756	9	to	to	PART
ftr-473	756	10	create	create	VERB
ftr-473	756	11	limits	limit	NOUN
ftr-473	756	12	for	for	ADP
ftr-473	756	13	all	all	DET
ftr-473	756	14	plans	plan	NOUN
ftr-473	756	15	rather	rather	ADV
ftr-473	756	16	than	than	ADP
ftr-473	756	17	only	only	ADV
ftr-473	756	18	for	for	ADP
ftr-473	756	19	smaller	small	ADJ
ftr-473	756	20	plans	plan	NOUN
ftr-473	756	21	with	with	ADP
ftr-473	756	22	proprietary	proprietary	ADJ
ftr-473	756	23	employees	employee	NOUN
ftr-473	756	24	.	.	PUNCT
ftr-473	757	1	subcomm	subcomm	NOUN
ftr-473	757	2	.	.	PUNCT
ftr-473	758	1	on	on	ADP
ftr-473	758	2	labor	labor	NOUN
ftr-473	758	3	of	of	ADP
ftr-473	758	4	the	the	DET
ftr-473	758	5	senate	senate	PROPN
ftr-473	758	6	comm	comm	NOUN
ftr-473	758	7	.	.	PUNCT
ftr-473	759	1	on	on	ADP
ftr-473	759	2	labor	labor	NOUN
ftr-473	759	3	and	and	CCONJ
ftr-473	759	4	pub	pub	NOUN
ftr-473	759	5	.	.	PUNCT
ftr-473	760	1	welfare	welfare	NOUN
ftr-473	760	2	,	,	PUNCT
ftr-473	760	3	supra	supra	PROPN
ftr-473	760	4	note	note	PROPN
ftr-473	760	5	80	80	NUM
ftr-473	760	6	,	,	PUNCT
ftr-473	760	7	at	at	ADP
ftr-473	760	8	1704	1704	NUM
ftr-473	760	9	(	(	PUNCT
ftr-473	760	10	statement	statement	NOUN
ftr-473	760	11	of	of	ADP
ftr-473	760	12	sen	sen	PROPN
ftr-473	760	13	.	.	PROPN
ftr-473	760	14	buckley	buckley	PROPN
ftr-473	760	15	)	)	PUNCT
ftr-473	760	16	;	;	PUNCT
ftr-473	761	1	i	i	PRON
ftr-473	761	2	d.	d.	PROPN
ftr-473	761	3	at	at	ADP
ftr-473	761	4	1706	1706	NUM
ftr-473	761	5	-	-	SYM
ftr-473	761	6	07	07	NUM
ftr-473	761	7	(	(	PUNCT
ftr-473	761	8	statement	statement	NOUN
ftr-473	761	9	of	of	ADP
ftr-473	761	10	sen	sen	PROPN
ftr-473	761	11	.	.	PROPN
ftr-473	761	12	gravel	gravel	PROPN
ftr-473	761	13	)	)	PUNCT
ftr-473	761	14	;	;	PUNCT
ftr-473	761	15	i	i	PRON
ftr-473	761	16	d.	d.	PROPN
ftr-473	761	17	at	at	ADP
ftr-473	761	18	1755	1755	NUM
ftr-473	761	19	(	(	PUNCT
ftr-473	761	20	statement	statement	NOUN
ftr-473	761	21	by	by	ADP
ftr-473	761	22	sen	sen	PROPN
ftr-473	761	23	.	.	PROPN
ftr-473	761	24	bellmon	bellmon	PROPN
ftr-473	761	25	)	)	PUNCT
ftr-473	761	26	;	;	PUNCT
ftr-473	761	27	i	i	PRON
ftr-473	761	28	d.	d.	PROPN
ftr-473	761	29	at	at	ADP
ftr-473	761	30	1777	1777	NUM
ftr-473	761	31	-	-	SYM
ftr-473	761	32	1780	1780	NUM
ftr-473	761	33	(	(	PUNCT
ftr-473	761	34	statement	statement	NOUN
ftr-473	761	35	of	of	ADP
ftr-473	761	36	sen	sen	PROPN
ftr-473	761	37	.	.	PROPN
ftr-473	761	38	thurmond	thurmond	PROPN
ftr-473	761	39	)	)	PUNCT
ftr-473	761	40	.	.	PUNCT
ftr-473	762	1	see	see	VERB
ftr-473	762	2	also	also	ADV
ftr-473	762	3	supra	supra	PROPN
ftr-473	762	4	note	note	PROPN
ftr-473	762	5	94	94	NUM
ftr-473	762	6	.	.	PUNCT
ftr-473	762	7	1994	1994	NUM
ftr-473	762	8	]	]	PUNCT
ftr-473	762	9	98	98	NUM
ftr-473	762	10	florida	florida	PROPN
ftr-473	762	11	tax	tax	NOUN
ftr-473	762	12	review	review	NOUN
ftr-473	762	13	[	[	X
ftr-473	762	14	vol	vol	NOUN
ftr-473	762	15	2:2	2:2	NUM
ftr-473	762	16	also	also	ADV
ftr-473	762	17	suggested	suggest	VERB
ftr-473	762	18	that	that	SCONJ
ftr-473	762	19	it	it	PRON
ftr-473	762	20	might	might	AUX
ftr-473	762	21	be	be	AUX
ftr-473	762	22	possible	possible	ADJ
ftr-473	762	23	to	to	PART
ftr-473	762	24	limit	limit	VERB
ftr-473	762	25	the	the	DET
ftr-473	762	26	effects	effect	NOUN
ftr-473	762	27	of	of	ADP
ftr-473	762	28	the	the	DET
ftr-473	762	29	section	section	NOUN
ftr-473	762	30	's	's	PART
ftr-473	762	31	complexity	complexity	NOUN
ftr-473	762	32	by	by	ADP
ftr-473	762	33	targeting	target	VERB
ftr-473	762	34	the	the	DET
ftr-473	762	35	section	section	NOUN
ftr-473	762	36	more	more	ADV
ftr-473	762	37	precisely	precisely	ADV
ftr-473	762	38	at	at	ADP
ftr-473	762	39	employers	employer	NOUN
ftr-473	762	40	in	in	ADP
ftr-473	762	41	a	a	DET
ftr-473	762	42	position	position	NOUN
ftr-473	762	43	to	to	PART
ftr-473	762	44	exploit	exploit	VERB
ftr-473	762	45	the	the	DET
ftr-473	762	46	tax	tax	NOUN
ftr-473	762	47	planning	planning	NOUN
ftr-473	762	48	possibilities	possibility	NOUN
ftr-473	762	49	its	its	PRON
ftr-473	762	50	repeal	repeal	NOUN
ftr-473	762	51	would	would	AUX
ftr-473	762	52	make	make	VERB
ftr-473	762	53	possible	possible	ADJ
ftr-473	762	54	.	.	PUNCT
ftr-473	763	1	either	either	ADV
ftr-473	763	2	,	,	PUNCT
ftr-473	763	3	or	or	CCONJ
ftr-473	763	4	both	both	PRON
ftr-473	763	5	of	of	ADP
ftr-473	763	6	these	these	DET
ftr-473	763	7	suggestions	suggestion	NOUN
ftr-473	763	8	,	,	PUNCT
ftr-473	763	9	would	would	AUX
ftr-473	763	10	simplify	simplify	VERB
ftr-473	763	11	the	the	DET
ftr-473	763	12	administration	administration	NOUN
ftr-473	763	13	of	of	ADP
ftr-473	763	14	qualified	qualified	ADJ
ftr-473	763	15	plans	plan	NOUN
ftr-473	763	16	.	.	PUNCT
ftr-473	764	1	it	it	PRON
ftr-473	764	2	is	be	AUX
ftr-473	764	3	true	true	ADJ
ftr-473	764	4	,	,	PUNCT
ftr-473	764	5	of	of	ADP
ftr-473	764	6	course	course	NOUN
ftr-473	764	7	,	,	PUNCT
ftr-473	764	8	that	that	PRON
ftr-473	764	9	outfight	outfight	VERB
ftr-473	764	10	repeal	repeal	NOUN
ftr-473	764	11	of	of	ADP
ftr-473	764	12	section	section	NOUN
ftr-473	764	13	415	415	NUM
ftr-473	764	14	,	,	PUNCT
ftr-473	764	15	or	or	CCONJ
ftr-473	764	16	section	section	NOUN
ftr-473	764	17	415(e	415(e	PROPN
ftr-473	764	18	)	)	PUNCT
ftr-473	764	19	,	,	PUNCT
ftr-473	764	20	would	would	AUX
ftr-473	764	21	simplify	simplify	VERB
ftr-473	764	22	administration	administration	NOUN
ftr-473	764	23	of	of	ADP
ftr-473	764	24	qualified	qualified	ADJ
ftr-473	764	25	plans	plan	NOUN
ftr-473	764	26	even	even	ADV
ftr-473	764	27	more	more	ADJ
ftr-473	764	28	,	,	PUNCT
ftr-473	764	29	but	but	CCONJ
ftr-473	764	30	it	it	PRON
ftr-473	764	31	is	be	AUX
ftr-473	764	32	also	also	ADV
ftr-473	764	33	true	true	ADJ
ftr-473	764	34	that	that	SCONJ
ftr-473	764	35	outright	outright	ADJ
ftr-473	764	36	repeal	repeal	NOUN
ftr-473	764	37	would	would	AUX
ftr-473	764	38	result	result	VERB
ftr-473	764	39	in	in	ADP
ftr-473	764	40	a	a	DET
ftr-473	764	41	loss	loss	NOUN
ftr-473	764	42	of	of	ADP
ftr-473	764	43	revenue	revenue	NOUN
ftr-473	764	44	at	at	ADP
ftr-473	764	45	a	a	DET
ftr-473	764	46	time	time	NOUN
ftr-473	764	47	when	when	SCONJ
ftr-473	764	48	we	we	PRON
ftr-473	764	49	can	can	AUX
ftr-473	764	50	ill	ill	ADV
ftr-473	764	51	afford	afford	VERB
ftr-473	764	52	it	it	PRON
ftr-473	764	53	.	.	PUNCT
ftr-473	765	1	moreover	moreover	ADV
ftr-473	765	2	,	,	PUNCT
ftr-473	765	3	repeal	repeal	NOUN
ftr-473	765	4	might	might	AUX
ftr-473	765	5	indirectly	indirectly	ADV
ftr-473	765	6	reduce	reduce	VERB
ftr-473	765	7	the	the	DET
ftr-473	765	8	benefits	benefit	NOUN
ftr-473	765	9	of	of	ADP
ftr-473	765	10	younger	young	ADJ
ftr-473	765	11	non	non	ADJ
ftr-473	765	12	-	-	ADJ
ftr-473	765	13	highly	highly	ADV
ftr-473	765	14	compensated	compensated	ADJ
ftr-473	765	15	employees	employee	NOUN
ftr-473	765	16	by	by	ADP
ftr-473	765	17	creating	create	VERB
ftr-473	765	18	fresh	fresh	ADJ
ftr-473	765	19	incentives	incentive	NOUN
ftr-473	765	20	for	for	SCONJ
ftr-473	765	21	some	some	DET
ftr-473	765	22	small	small	ADJ
ftr-473	765	23	employers	employer	NOUN
ftr-473	765	24	to	to	PART
ftr-473	765	25	substitute	substitute	VERB
ftr-473	765	26	defined	define	VERB
ftr-473	765	27	benefit	benefit	NOUN
ftr-473	765	28	plans	plan	NOUN
ftr-473	765	29	for	for	ADP
ftr-473	765	30	defined	define	VERB
ftr-473	765	31	contribution	contribution	NOUN
ftr-473	765	32	plans	plan	NOUN
ftr-473	765	33	.	.	PUNCT
ftr-473	766	1	repeal	repeal	NOUN
ftr-473	766	2	,	,	PUNCT
ftr-473	766	3	then	then	ADV
ftr-473	766	4	,	,	PUNCT
ftr-473	766	5	should	should	AUX
ftr-473	766	6	be	be	AUX
ftr-473	766	7	regarded	regard	VERB
ftr-473	766	8	as	as	ADP
ftr-473	766	9	the	the	DET
ftr-473	766	10	remedy	remedy	NOUN
ftr-473	766	11	of	of	ADP
ftr-473	766	12	last	last	ADJ
ftr-473	766	13	resort	resort	NOUN
ftr-473	766	14	,	,	PUNCT
ftr-473	766	15	not	not	PART
ftr-473	766	16	the	the	DET
ftr-473	766	17	remedy	remedy	NOUN
ftr-473	766	18	of	of	ADP
ftr-473	766	19	choice	choice	NOUN
ftr-473	766	20	.	.	PUNCT