id	sid	tid	token	lemma	pos
ftr-497	1	1	florida	florida	PROPN
ftr-497	1	2	tax	tax	PROPN
ftr-497	1	3	review	review	NOUN
ftr-497	1	4	volume	volume	NOUN
ftr-497	1	5	1	1	NUM
ftr-497	1	6	1993	1993	NUM
ftr-497	1	7	number	number	NOUN
ftr-497	1	8	7	7	NUM
ftr-497	1	9	should	should	AUX
ftr-497	1	10	we	we	PRON
ftr-497	1	11	give	give	VERB
ftr-497	1	12	away	away	ADP
ftr-497	1	13	the	the	DET
ftr-497	1	14	annual	annual	ADJ
ftr-497	1	15	exclusion	exclusion	NOUN
ftr-497	1	16	?	?	PUNCT
ftr-497	2	1	robert	robert	PROPN
ftr-497	2	2	b.	b.	PROPN
ftr-497	2	3	smith	smith	PROPN
ftr-497	2	4	*	*	PROPN
ftr-497	2	5	i.	i.	PROPN
ftr-497	2	6	introduction	introduction	PROPN
ftr-497	2	7	ii	ii	PROPN
ftr-497	2	8	.	.	PUNCT
ftr-497	3	1	the	the	DET
ftr-497	3	2	relationship	relationship	NOUN
ftr-497	3	3	of	of	ADP
ftr-497	3	4	the	the	DET
ftr-497	3	5	federal	federal	ADJ
ftr-497	3	6	transfer	transfer	NOUN
ftr-497	3	7	taxes	taxis	NOUN
ftr-497	3	8	a.	a.	NOUN
ftr-497	3	9	the	the	DET
ftr-497	3	10	federal	federal	ADJ
ftr-497	3	11	estate	estate	NOUN
ftr-497	3	12	tar	tar	NOUN
ftr-497	3	13	1	1	NUM
ftr-497	3	14	.	.	PUNCT
ftr-497	3	15	overview	overview	NOUN
ftr-497	3	16	2	2	NUM
ftr-497	3	17	.	.	PUNCT
ftr-497	3	18	major	major	ADJ
ftr-497	3	19	exceptions	exception	NOUN
ftr-497	3	20	b.	b.	VERB
ftr-497	3	21	the	the	DET
ftr-497	3	22	federal	federal	ADJ
ftr-497	3	23	gift	gift	NOUN
ftr-497	3	24	tar	tar	NOUN
ftr-497	3	25	1	1	NUM
ftr-497	3	26	.	.	NUM
ftr-497	3	27	1932	1932	NUM
ftr-497	3	28	to	to	ADP
ftr-497	3	29	1977	1977	NUM
ftr-497	3	30	2	2	NUM
ftr-497	3	31	.	.	SYM
ftr-497	3	32	1976	1976	NUM
ftr-497	3	33	tax	tax	NOUN
ftr-497	3	34	reform	reform	NOUN
ftr-497	3	35	act	act	NOUN
ftr-497	3	36	changes	change	VERB
ftr-497	3	37	3	3	NUM
ftr-497	3	38	.	.	PUNCT
ftr-497	4	1	exceptions	exception	NOUN
ftr-497	4	2	to	to	ADP
ftr-497	4	3	the	the	DET
ftr-497	4	4	application	application	NOUN
ftr-497	4	5	of	of	ADP
ftr-497	4	6	the	the	DET
ftr-497	4	7	gift	gift	NOUN
ftr-497	4	8	tax	tax	NOUN
ftr-497	4	9	4	4	NUM
ftr-497	4	10	.	.	PUNCT
ftr-497	4	11	important	important	ADJ
ftr-497	4	12	continuing	continue	VERB
ftr-497	4	13	advantages	advantage	NOUN
ftr-497	4	14	of	of	ADP
ftr-497	4	15	making	make	VERB
ftr-497	4	16	gifts	gift	NOUN
ftr-497	4	17	,	,	PUNCT
ftr-497	4	18	including	include	VERB
ftr-497	4	19	use	use	NOUN
ftr-497	4	20	of	of	ADP
ftr-497	4	21	the	the	DET
ftr-497	4	22	annual	annual	ADJ
ftr-497	4	23	exclusion	exclusion	NOUN
ftr-497	4	24	a.	a.	NOUN
ftr-497	4	25	removal	removal	NOUN
ftr-497	4	26	of	of	ADP
ftr-497	4	27	appreciation	appreciation	NOUN
ftr-497	4	28	from	from	ADP
ftr-497	4	29	the	the	DET
ftr-497	4	30	donor	donor	NOUN
ftr-497	4	31	's	's	PART
ftr-497	4	32	estate	estate	NOUN
ftr-497	4	33	b.	b.	PROPN
ftr-497	4	34	gift	gift	NOUN
ftr-497	4	35	tar	tar	NOUN
ftr-497	4	36	is	be	AUX
ftr-497	4	37	calculated	calculate	VERB
ftr-497	4	38	on	on	ADP
ftr-497	4	39	a	a	DET
ftr-497	4	40	tax	tax	NOUN
ftr-497	4	41	exclusive	exclusive	ADJ
ftr-497	4	42	basis	basis	NOUN
ftr-497	4	43	c.	c.	NOUN
ftr-497	4	44	the	the	DET
ftr-497	4	45	annual	annual	ADJ
ftr-497	4	46	exclusion	exclusion	NOUN
ftr-497	4	47	c.	c.	NOUN
ftr-497	4	48	the	the	DET
ftr-497	4	49	generation	generation	NOUN
ftr-497	4	50	-	-	PUNCT
ftr-497	4	51	skipping	skip	VERB
ftr-497	4	52	transfer	transfer	NOUN
ftr-497	4	53	tar	tar	NOUN
ftr-497	4	54	d.	d.	PROPN
ftr-497	4	55	a	a	DET
ftr-497	4	56	brief	brief	ADJ
ftr-497	4	57	perspective	perspective	NOUN
ftr-497	4	58	on	on	ADP
ftr-497	4	59	the	the	DET
ftr-497	4	60	relationship	relationship	NOUN
ftr-497	4	61	of	of	ADP
ftr-497	4	62	the	the	DET
ftr-497	4	63	annual	annual	ADJ
ftr-497	4	64	exclusion	exclusion	NOUN
ftr-497	4	65	to	to	ADP
ftr-497	4	66	the	the	DET
ftr-497	4	67	federal	federal	ADJ
ftr-497	4	68	transfer	transfer	NOUN
ftr-497	4	69	tar	tar	NOUN
ftr-497	4	70	system	system	NOUN
ftr-497	4	71	iii	iii	PROPN
ftr-497	4	72	.	.	PUNCT
ftr-497	4	73	history	history	NOUN
ftr-497	4	74	of	of	ADP
ftr-497	4	75	the	the	DET
ftr-497	4	76	annual	annual	ADJ
ftr-497	4	77	exclusion	exclusion	NOUN
ftr-497	4	78	,	,	PUNCT
ftr-497	4	79	technical	technical	ADJ
ftr-497	4	80	requirements	requirement	NOUN
ftr-497	4	81	and	and	CCONJ
ftr-497	4	82	current	current	ADJ
ftr-497	4	83	uses	use	VERB
ftr-497	4	84	a.	a.	PROPN
ftr-497	4	85	historical	historical	PROPN
ftr-497	4	86	development	development	NOUN
ftr-497	4	87	1	1	NUM
ftr-497	4	88	.	.	PUNCT
ftr-497	5	1	the	the	DET
ftr-497	5	2	stated	stated	ADJ
ftr-497	5	3	purpose	purpose	NOUN
ftr-497	5	4	of	of	ADP
ftr-497	5	5	the	the	DET
ftr-497	5	6	annual	annual	ADJ
ftr-497	5	7	erclusion	erclusion	NOUN
ftr-497	5	8	2	2	NUM
ftr-497	5	9	.	.	PUNCT
ftr-497	6	1	the	the	DET
ftr-497	6	2	erta	erta	NOUN
ftr-497	6	3	changes	change	VERB
ftr-497	6	4	*	*	PUNCT
ftr-497	6	5	assistant	assistant	NOUN
ftr-497	6	6	professor	professor	NOUN
ftr-497	6	7	of	of	ADP
ftr-497	6	8	law	law	NOUN
ftr-497	6	9	,	,	PUNCT
ftr-497	6	10	university	university	PROPN
ftr-497	6	11	of	of	ADP
ftr-497	6	12	denver	denver	PROPN
ftr-497	6	13	college	college	PROPN
ftr-497	6	14	of	of	ADP
ftr-497	6	15	law	law	PROPN
ftr-497	6	16	,	,	PUNCT
ftr-497	6	17	denver	denver	PROPN
ftr-497	6	18	,	,	PUNCT
ftr-497	6	19	colorado	colorado	PROPN
ftr-497	6	20	;	;	PUNCT
ftr-497	6	21	b.a	b.a	PROPN
ftr-497	6	22	.	.	PROPN
ftr-497	6	23	,	,	PUNCT
ftr-497	6	24	western	western	PROPN
ftr-497	6	25	kentucky	kentucky	PROPN
ftr-497	6	26	university	university	PROPN
ftr-497	6	27	;	;	PUNCT
ftr-497	6	28	j.d	j.d	PROPN
ftr-497	6	29	.	.	PROPN
ftr-497	6	30	,	,	PUNCT
ftr-497	6	31	duke	duke	PROPN
ftr-497	6	32	university	university	PROPN
ftr-497	6	33	school	school	NOUN
ftr-497	6	34	of	of	ADP
ftr-497	6	35	lawllm	lawllm	ADV
ftr-497	6	36	.	.	PUNCT
ftr-497	7	1	in	in	ADP
ftr-497	7	2	taxation	taxation	NOUN
ftr-497	7	3	,	,	PUNCT
ftr-497	7	4	university	university	PROPN
ftr-497	7	5	of	of	ADP
ftr-497	7	6	florida	florida	PROPN
ftr-497	7	7	college	college	PROPN
ftr-497	7	8	of	of	ADP
ftr-497	7	9	law	law	NOUN
ftr-497	7	10	.	.	PUNCT
ftr-497	8	1	the	the	DET
ftr-497	8	2	author	author	NOUN
ftr-497	8	3	wishes	wish	VERB
ftr-497	8	4	to	to	PART
ftr-497	8	5	express	express	VERB
ftr-497	8	6	his	his	PRON
ftr-497	8	7	appreciation	appreciation	NOUN
ftr-497	8	8	to	to	ADP
ftr-497	8	9	professors	professor	NOUN
ftr-497	8	10	david	david	PROPN
ftr-497	8	11	w.	w.	PROPN
ftr-497	8	12	barnes	barnes	PROPN
ftr-497	8	13	,	,	PUNCT
ftr-497	8	14	edward	edward	PROPN
ftr-497	8	15	j.	j.	PROPN
ftr-497	8	16	roche	roche	PROPN
ftr-497	8	17	,	,	PUNCT
ftr-497	8	18	jr	jr	PROPN
ftr-497	8	19	.	.	PROPN
ftr-497	8	20	,	,	PUNCT
ftr-497	8	21	and	and	CCONJ
ftr-497	8	22	joyce	joyce	PROPN
ftr-497	8	23	sterling	sterling	NOUN
ftr-497	8	24	for	for	ADP
ftr-497	8	25	their	their	PRON
ftr-497	8	26	insightful	insightful	ADJ
ftr-497	8	27	comments	comment	NOUN
ftr-497	8	28	on	on	ADP
ftr-497	8	29	earlier	early	ADJ
ftr-497	8	30	drafts	draft	NOUN
ftr-497	8	31	of	of	ADP
ftr-497	8	32	this	this	DET
ftr-497	8	33	article	article	NOUN
ftr-497	8	34	,	,	PUNCT
ftr-497	8	35	and	and	CCONJ
ftr-497	8	36	to	to	ADP
ftr-497	8	37	sharon	sharon	PROPN
ftr-497	8	38	hester	hester	PROPN
ftr-497	8	39	,	,	PUNCT
ftr-497	8	40	for	for	ADP
ftr-497	8	41	her	her	PRON
ftr-497	8	42	research	research	NOUN
ftr-497	8	43	assistance	assistance	NOUN
ftr-497	8	44	.	.	PUNCT
ftr-497	9	1	florida	florida	PROPN
ftr-497	9	2	tax	tax	PROPN
ftr-497	9	3	review	review	PROPN
ftr-497	9	4	b.	b.	PROPN
ftr-497	9	5	technical	technical	PROPN
ftr-497	9	6	requirements	requirement	NOUN
ftr-497	9	7	1	1	NUM
ftr-497	9	8	.	.	PUNCT
ftr-497	10	1	the	the	DET
ftr-497	10	2	impact	impact	NOUN
ftr-497	10	3	of	of	ADP
ftr-497	10	4	the	the	DET
ftr-497	10	5	present	present	ADJ
ftr-497	10	6	interest	interest	NOUN
ftr-497	10	7	requirement	requirement	NOUN
ftr-497	10	8	2	2	NUM
ftr-497	10	9	.	.	PUNCT
ftr-497	10	10	withdrawal	withdrawal	NOUN
ftr-497	10	11	rights	right	NOUN
ftr-497	10	12	3	3	NUM
ftr-497	10	13	.	.	PUNCT
ftr-497	11	1	some	some	DET
ftr-497	11	2	limited	limited	ADJ
ftr-497	11	3	observations	observation	NOUN
ftr-497	11	4	on	on	ADP
ftr-497	11	5	the	the	DET
ftr-497	11	6	consequences	consequence	NOUN
ftr-497	11	7	of	of	ADP
ftr-497	11	8	recognizing	recognize	VERB
ftr-497	11	9	that	that	SCONJ
ftr-497	11	10	a	a	DET
ftr-497	11	11	withdrawal	withdrawal	NOUN
ftr-497	11	12	right	right	ADV
ftr-497	11	13	gives	give	VERB
ftr-497	11	14	the	the	DET
ftr-497	11	15	withdrawal	withdrawal	NOUN
ftr-497	11	16	right	right	NOUN
ftr-497	11	17	holder	holder	NOUN
ftr-497	11	18	a	a	DET
ftr-497	11	19	present	present	ADJ
ftr-497	11	20	interest	interest	NOUN
ftr-497	11	21	c.	c.	PROPN
ftr-497	11	22	current	current	PROPN
ftr-497	11	23	uses	use	NOUN
ftr-497	11	24	of	of	ADP
ftr-497	11	25	the	the	DET
ftr-497	11	26	annual	annual	ADJ
ftr-497	11	27	exclusion	exclusion	NOUN
ftr-497	11	28	1	1	NUM
ftr-497	11	29	.	.	PUNCT
ftr-497	11	30	significant	significant	ADJ
ftr-497	11	31	wealth	wealth	NOUN
ftr-497	11	32	transfers	transfer	NOUN
ftr-497	11	33	a.	a.	NOUN
ftr-497	11	34	direct	direct	PROPN
ftr-497	11	35	gifts	gift	NOUN
ftr-497	11	36	b.	b.	NOUN
ftr-497	11	37	use	use	NOUN
ftr-497	11	38	of	of	ADP
ftr-497	11	39	withdrawal	withdrawal	NOUN
ftr-497	11	40	rights	right	NOUN
ftr-497	11	41	and	and	CCONJ
ftr-497	11	42	life	life	NOUN
ftr-497	11	43	insurance	insurance	NOUN
ftr-497	11	44	to	to	PART
ftr-497	11	45	leverage	leverage	VERB
ftr-497	11	46	the	the	DET
ftr-497	11	47	annual	annual	ADJ
ftr-497	11	48	exclusion	exclusion	NOUN
ftr-497	11	49	c.	c.	NOUN
ftr-497	11	50	supplemental	supplemental	NOUN
ftr-497	11	51	gifts	gift	NOUN
ftr-497	11	52	2	2	NUM
ftr-497	11	53	.	.	PUNCT
ftr-497	11	54	protecting	protect	VERB
ftr-497	11	55	excessive	excessive	ADJ
ftr-497	11	56	support	support	NOUN
ftr-497	11	57	transfers	transfer	NOUN
ftr-497	11	58	made	make	VERB
ftr-497	11	59	to	to	ADP
ftr-497	11	60	persons	person	NOUN
ftr-497	11	61	to	to	ADP
ftr-497	11	62	whom	whom	PRON
ftr-497	11	63	a	a	DET
ftr-497	11	64	legal	legal	ADJ
ftr-497	11	65	obligation	obligation	NOUN
ftr-497	11	66	of	of	ADP
ftr-497	11	67	support	support	NOUN
ftr-497	11	68	exists	exist	VERB
ftr-497	11	69	3	3	NUM
ftr-497	11	70	.	.	X
ftr-497	11	71	protecting	protect	VERB
ftr-497	11	72	support	support	NOUN
ftr-497	11	73	type	type	NOUN
ftr-497	11	74	transfers	transfer	NOUN
ftr-497	11	75	made	make	VERB
ftr-497	11	76	to	to	ADP
ftr-497	11	77	persons	person	NOUN
ftr-497	11	78	to	to	PART
ftr-497	11	79	whom	whom	PRON
ftr-497	11	80	the	the	DET
ftr-497	11	81	transferor	transferor	NOUN
ftr-497	11	82	has	have	VERB
ftr-497	11	83	no	no	DET
ftr-497	11	84	obligation	obligation	NOUN
ftr-497	11	85	of	of	ADP
ftr-497	11	86	support	support	NOUN
ftr-497	11	87	4	4	NUM
ftr-497	11	88	.	.	PUNCT
ftr-497	11	89	protecting	protect	VERB
ftr-497	11	90	normal	normal	ADJ
ftr-497	11	91	gifts	gift	NOUN
ftr-497	11	92	from	from	ADP
ftr-497	11	93	tax	tax	NOUN
ftr-497	11	94	and	and	CCONJ
ftr-497	11	95	reporting	report	VERB
ftr-497	11	96	5	5	NUM
ftr-497	11	97	.	.	PUNCT
ftr-497	11	98	summation	summation	NOUN
ftr-497	11	99	of	of	ADP
ftr-497	11	100	current	current	ADJ
ftr-497	11	101	uses	use	NOUN
ftr-497	11	102	iv	iv	NUM
ftr-497	11	103	.	.	PUNCT
ftr-497	11	104	problems	problem	NOUN
ftr-497	11	105	with	with	ADP
ftr-497	11	106	the	the	DET
ftr-497	11	107	annual	annual	ADJ
ftr-497	11	108	exclusion	exclusion	NOUN
ftr-497	11	109	under	under	ADP
ftr-497	11	110	its	its	PRON
ftr-497	11	111	present	present	ADJ
ftr-497	11	112	design	design	NOUN
ftr-497	11	113	and	and	CCONJ
ftr-497	11	114	given	give	VERB
ftr-497	11	115	its	its	PRON
ftr-497	11	116	current	current	ADJ
ftr-497	11	117	uses	use	NOUN
ftr-497	11	118	a.	a.	NOUN
ftr-497	11	119	makes	make	VERB
ftr-497	11	120	avoidance	avoidance	NOUN
ftr-497	11	121	of	of	ADP
ftr-497	11	122	the	the	DET
ftr-497	11	123	transfer	transfer	NOUN
ftr-497	11	124	tax	tax	NOUN
ftr-497	11	125	system	system	NOUN
ftr-497	11	126	easy	easy	PROPN
ftr-497	11	127	b.	b.	PROPN
ftr-497	11	128	vertical	vertical	PROPN
ftr-497	11	129	inequity	inequity	PROPN
ftr-497	11	130	c.	c.	PROPN
ftr-497	11	131	horizontal	horizontal	PROPN
ftr-497	11	132	inequity	inequity	PROPN
ftr-497	11	133	d.	d.	PROPN
ftr-497	11	134	disrespect	disrespect	PROPN
ftr-497	11	135	for	for	ADP
ftr-497	11	136	the	the	DET
ftr-497	11	137	law	law	NOUN
ftr-497	11	138	v.	v.	ADP
ftr-497	11	139	various	various	ADJ
ftr-497	11	140	approaches	approach	NOUN
ftr-497	11	141	to	to	ADP
ftr-497	11	142	modification	modification	NOUN
ftr-497	11	143	a.	a.	NOUN
ftr-497	11	144	reasons	reason	NOUN
ftr-497	11	145	to	to	PART
ftr-497	11	146	retain	retain	VERB
ftr-497	11	147	and	and	CCONJ
ftr-497	11	148	modify	modify	VERB
ftr-497	11	149	b.	b.	PROPN
ftr-497	11	150	reviewing	review	VERB
ftr-497	11	151	the	the	DET
ftr-497	11	152	earlier	early	ADJ
ftr-497	11	153	proposals	proposal	NOUN
ftr-497	11	154	1	1	NUM
ftr-497	11	155	.	.	PUNCT
ftr-497	12	1	the	the	DET
ftr-497	12	2	all	all	DET
ftr-497	12	3	/	/	SYM
ftr-497	12	4	ray	ray	NOUN
ftr-497	12	5	model	model	NOUN
ftr-497	12	6	2	2	NUM
ftr-497	12	7	.	.	PUNCT
ftr-497	13	1	the	the	DET
ftr-497	13	2	gutman	gutman	NOUN
ftr-497	13	3	proposal	proposal	NOUN
ftr-497	13	4	3	3	X
ftr-497	13	5	.	.	PUNCT
ftr-497	14	1	the	the	DET
ftr-497	14	2	report	report	NOUN
ftr-497	14	3	on	on	ADP
ftr-497	14	4	transfer	transfer	NOUN
ftr-497	14	5	tax	tax	NOUN
ftr-497	14	6	restructuring	restructuring	NOUN
ftr-497	14	7	c.	c.	NOUN
ftr-497	14	8	consumption	consumption	NOUN
ftr-497	14	9	under	under	ADP
ftr-497	14	10	the	the	DET
ftr-497	14	11	transfer	transfer	NOUN
ftr-497	14	12	tax	tax	NOUN
ftr-497	14	13	system	system	NOUN
ftr-497	14	14	:	:	PUNCT
ftr-497	14	15	a	a	DET
ftr-497	14	16	key	key	NOUN
ftr-497	14	17	to	to	ADP
ftr-497	14	18	the	the	DET
ftr-497	14	19	analysis	analysis	NOUN
ftr-497	14	20	and	and	CCONJ
ftr-497	14	21	modification	modification	NOUN
ftr-497	14	22	of	of	ADP
ftr-497	14	23	the	the	DET
ftr-497	14	24	tuition	tuition	NOUN
ftr-497	14	25	and	and	CCONJ
ftr-497	14	26	medical	medical	ADJ
ftr-497	14	27	care	care	NOUN
ftr-497	14	28	exclusions	exclusion	NOUN
ftr-497	14	29	1	1	NUM
ftr-497	14	30	.	.	PUNCT
ftr-497	14	31	introduction	introduction	NOUN
ftr-497	14	32	2	2	NUM
ftr-497	14	33	.	.	X
ftr-497	14	34	consumption	consumption	NOUN
ftr-497	14	35	viewed	view	VERB
ftr-497	14	36	through	through	ADP
ftr-497	14	37	the	the	DET
ftr-497	14	38	purpose	purpose	NOUN
ftr-497	14	39	of	of	ADP
ftr-497	14	40	the	the	DET
ftr-497	14	41	transfer	transfer	NOUN
ftr-497	14	42	tax	tax	NOUN
ftr-497	14	43	system	system	NOUN
ftr-497	14	44	3	3	NUM
ftr-497	14	45	.	.	PUNCT
ftr-497	15	1	when	when	SCONJ
ftr-497	15	2	consumption	consumption	NOUN
ftr-497	15	3	for	for	ADP
ftr-497	15	4	another	another	PRON
ftr-497	15	5	's	's	PART
ftr-497	15	6	benefit	benefit	NOUN
ftr-497	15	7	should	should	AUX
ftr-497	15	8	be	be	AUX
ftr-497	15	9	viewed	view	VERB
ftr-497	15	10	as	as	ADP
ftr-497	15	11	a	a	DET
ftr-497	15	12	transfer	transfer	NOUN
ftr-497	15	13	for	for	ADP
ftr-497	15	14	transfer	transfer	NOUN
ftr-497	15	15	tax	tax	NOUN
ftr-497	15	16	purposes	purpose	NOUN
ftr-497	15	17	d.	d.	NOUN
ftr-497	15	18	liberalizing	liberalize	VERB
ftr-497	15	19	the	the	DET
ftr-497	15	20	tuition	tuition	NOUN
ftr-497	15	21	and	and	CCONJ
ftr-497	15	22	medical	medical	ADJ
ftr-497	15	23	care	care	NOUN
ftr-497	15	24	exclusions	exclusion	NOUN
ftr-497	16	1	[	[	X
ftr-497	16	2	vol	vol	NOUN
ftr-497	16	3	1:7	1:7	NUM
ftr-497	16	4	slwuld	slwuld	AUX
ftr-497	16	5	we	we	PRON
ftr-497	16	6	give	give	VERB
ftr-497	16	7	away	away	ADP
ftr-497	16	8	the	the	DET
ftr-497	16	9	annual	annual	ADJ
ftr-497	16	10	erchsion	erchsion	NOUN
ftr-497	16	11	?	?	PUNCT
ftr-497	17	1	e.	e.	PROPN
ftr-497	17	2	modifications	modification	NOUN
ftr-497	17	3	of	of	ADP
ftr-497	17	4	the	the	DET
ftr-497	17	5	annual	annual	ADJ
ftr-497	17	6	erclusion	erclusion	NOUN
ftr-497	17	7	considered	consider	VERB
ftr-497	17	8	1	1	NUM
ftr-497	17	9	.	.	X
ftr-497	18	1	reducing	reduce	VERB
ftr-497	18	2	the	the	DET
ftr-497	18	3	annual	annual	ADJ
ftr-497	18	4	exclusion	exclusion	NOUN
ftr-497	18	5	per	per	ADP
ftr-497	18	6	donee	donee	NOUN
ftr-497	18	7	limitation	limitation	NOUN
ftr-497	18	8	2	2	NUM
ftr-497	18	9	.	.	PUNCT
ftr-497	18	10	limiting	limit	VERB
ftr-497	18	11	the	the	DET
ftr-497	18	12	amount	amount	NOUN
ftr-497	18	13	that	that	PRON
ftr-497	18	14	can	can	AUX
ftr-497	18	15	be	be	AUX
ftr-497	18	16	transferred	transfer	VERB
ftr-497	18	17	under	under	ADP
ftr-497	18	18	the	the	DET
ftr-497	18	19	annual	annual	ADJ
ftr-497	18	20	exclusion	exclusion	NOUN
ftr-497	18	21	in	in	ADP
ftr-497	18	22	one	one	NUM
ftr-497	18	23	year	year	NOUN
ftr-497	18	24	by	by	ADP
ftr-497	18	25	any	any	DET
ftr-497	18	26	single	single	ADJ
ftr-497	18	27	donor	donor	NOUN
ftr-497	18	28	3	3	NUM
ftr-497	18	29	.	.	PUNCT
ftr-497	18	30	reducing	reduce	VERB
ftr-497	18	31	the	the	DET
ftr-497	18	32	annual	annual	ADJ
ftr-497	18	33	exclusion	exclusion	NOUN
ftr-497	18	34	available	available	ADJ
ftr-497	18	35	based	base	VERB
ftr-497	18	36	on	on	ADP
ftr-497	18	37	the	the	DET
ftr-497	18	38	accumulated	accumulate	VERB
ftr-497	18	39	use	use	NOUN
ftr-497	18	40	of	of	ADP
ftr-497	18	41	significant	significant	ADJ
ftr-497	18	42	amounts	amount	NOUN
ftr-497	18	43	of	of	ADP
ftr-497	18	44	annual	annual	ADJ
ftr-497	18	45	exclusion	exclusion	NOUN
ftr-497	18	46	4	4	NUM
ftr-497	18	47	.	.	PUNCT
ftr-497	19	1	the	the	DET
ftr-497	19	2	present	present	ADJ
ftr-497	19	3	interest	interest	NOUN
ftr-497	19	4	requirement	requirement	NOUN
ftr-497	19	5	5	5	NUM
ftr-497	19	6	.	.	PUNCT
ftr-497	20	1	the	the	DET
ftr-497	20	2	amount	amount	NOUN
ftr-497	20	3	of	of	ADP
ftr-497	20	4	the	the	DET
ftr-497	20	5	annual	annual	ADJ
ftr-497	20	6	exclusion	exclusion	NOUN
ftr-497	20	7	for	for	ADP
ftr-497	20	8	married	married	ADJ
ftr-497	20	9	couples	couple	NOUN
ftr-497	20	10	6	6	NUM
ftr-497	20	11	.	.	PUNCT
ftr-497	20	12	gift	gift	NOUN
ftr-497	20	13	tax	tax	NOUN
ftr-497	20	14	reporting	reporting	NOUN
ftr-497	20	15	f.	f.	PROPN
ftr-497	20	16	implementing	implement	VERB
ftr-497	20	17	the	the	DET
ftr-497	20	18	most	most	ADV
ftr-497	20	19	effective	effective	ADJ
ftr-497	20	20	and	and	CCONJ
ftr-497	20	21	administrable	administrable	ADJ
ftr-497	20	22	modifications	modification	NOUN
ftr-497	20	23	to	to	PART
ftr-497	20	24	address	address	VERB
ftr-497	20	25	the	the	DET
ftr-497	20	26	problems	problem	NOUN
ftr-497	20	27	of	of	ADP
ftr-497	20	28	the	the	DET
ftr-497	20	29	current	current	ADJ
ftr-497	20	30	annual	annual	ADJ
ftr-497	20	31	exclusion	exclusion	NOUN
ftr-497	20	32	1	1	NUM
ftr-497	20	33	.	.	PUNCT
ftr-497	20	34	choosing	choose	VERB
ftr-497	20	35	among	among	ADP
ftr-497	20	36	the	the	DET
ftr-497	20	37	most	most	ADV
ftr-497	20	38	direct	direct	ADJ
ftr-497	20	39	modifications	modification	NOUN
ftr-497	20	40	2	2	NUM
ftr-497	20	41	.	.	PUNCT
ftr-497	20	42	choosing	choose	VERB
ftr-497	20	43	among	among	ADP
ftr-497	20	44	the	the	DET
ftr-497	20	45	less	less	ADV
ftr-497	20	46	direct	direct	ADJ
ftr-497	20	47	modifications	modification	NOUN
ftr-497	20	48	3	3	NUM
ftr-497	20	49	.	.	PUNCT
ftr-497	21	1	what	what	PRON
ftr-497	21	2	these	these	DET
ftr-497	21	3	changes	change	NOUN
ftr-497	21	4	will	will	AUX
ftr-497	21	5	accomplish	accomplish	VERB
ftr-497	21	6	vi	vi	PROPN
ftr-497	21	7	.	.	PUNCT
ftr-497	21	8	conclusion	conclusion	NOUN
ftr-497	21	9	appendix	appendix	NOUN
ftr-497	21	10	:	:	PUNCT
ftr-497	21	11	the	the	DET
ftr-497	21	12	statute	statute	NOUN
ftr-497	21	13	as	as	SCONJ
ftr-497	21	14	revisited	revisit	VERB
ftr-497	21	15	19931	19931	NUM
ftr-497	21	16	florida	florida	PROPN
ftr-497	21	17	tax	tax	PROPN
ftr-497	21	18	review	review	PROPN
ftr-497	21	19	i.	i.	PROPN
ftr-497	21	20	introduction	introduction	PROPN
ftr-497	21	21	united	united	PROPN
ftr-497	21	22	states	states	PROPN
ftr-497	21	23	gift	gift	NOUN
ftr-497	21	24	tax	tax	NOUN
ftr-497	21	25	law	law	NOUN
ftr-497	21	26	imposes	impose	VERB
ftr-497	21	27	on	on	ADP
ftr-497	21	28	the	the	DET
ftr-497	21	29	transferor	transferor	NOUN
ftr-497	21	30	a	a	DET
ftr-497	21	31	tax	tax	NOUN
ftr-497	21	32	at	at	ADP
ftr-497	21	33	rates	rate	NOUN
ftr-497	21	34	of	of	ADP
ftr-497	21	35	up	up	ADP
ftr-497	21	36	to	to	PART
ftr-497	21	37	fifty	fifty	NUM
ftr-497	21	38	percent	percent	NOUN
ftr-497	21	39	on	on	ADP
ftr-497	21	40	property	property	NOUN
ftr-497	21	41	transfers	transfer	NOUN
ftr-497	21	42	made	make	VERB
ftr-497	21	43	during	during	ADP
ftr-497	21	44	the	the	DET
ftr-497	21	45	transferor	transferor	NOUN
ftr-497	21	46	's	's	PART
ftr-497	21	47	lifetime	lifetime	NOUN
ftr-497	21	48	for	for	ADP
ftr-497	21	49	less	less	ADJ
ftr-497	21	50	than	than	ADP
ftr-497	21	51	full	full	ADJ
ftr-497	21	52	and	and	CCONJ
ftr-497	21	53	adequate	adequate	ADJ
ftr-497	21	54	consideration	consideration	NOUN
ftr-497	21	55	in	in	ADP
ftr-497	21	56	money	money	NOUN
ftr-497	21	57	or	or	CCONJ
ftr-497	21	58	money	money	NOUN
ftr-497	21	59	's	's	PART
ftr-497	21	60	worth	worth	NOUN
ftr-497	21	61	.	.	PUNCT
ftr-497	21	62	'	'	PUNCT
ftr-497	22	1	the	the	DET
ftr-497	22	2	tax	tax	NOUN
ftr-497	22	3	is	be	AUX
ftr-497	22	4	calculated	calculate	VERB
ftr-497	22	5	on	on	ADP
ftr-497	22	6	the	the	DET
ftr-497	22	7	basis	basis	NOUN
ftr-497	22	8	of	of	ADP
ftr-497	22	9	the	the	DET
ftr-497	22	10	fair	fair	ADJ
ftr-497	22	11	market	market	NOUN
ftr-497	22	12	value	value	NOUN
ftr-497	22	13	of	of	ADP
ftr-497	22	14	the	the	DET
ftr-497	22	15	property	property	NOUN
ftr-497	22	16	transferred	transfer	VERB
ftr-497	22	17	,	,	PUNCT
ftr-497	22	18	determined	determine	VERB
ftr-497	22	19	as	as	ADP
ftr-497	22	20	of	of	ADP
ftr-497	22	21	the	the	DET
ftr-497	22	22	time	time	NOUN
ftr-497	22	23	of	of	ADP
ftr-497	22	24	the	the	DET
ftr-497	22	25	gift.2	gift.2	PROPN
ftr-497	22	26	the	the	DET
ftr-497	22	27	gift	gift	NOUN
ftr-497	22	28	tax	tax	NOUN
ftr-497	22	29	is	be	AUX
ftr-497	22	30	a	a	DET
ftr-497	22	31	supple1	supple1	NOUN
ftr-497	22	32	.	.	PUNCT
ftr-497	23	1	irc	irc	PROPN
ftr-497	23	2	§	§	PROPN
ftr-497	23	3	§	§	PROPN
ftr-497	23	4	2001(c)(2)(d	2001(c)(2)(d	NUM
ftr-497	23	5	)	)	PUNCT
ftr-497	23	6	,	,	PUNCT
ftr-497	23	7	2501(a)(1	2501(a)(1	NUM
ftr-497	23	8	)	)	PUNCT
ftr-497	23	9	,	,	PUNCT
ftr-497	23	10	2502(a	2502(a	NUM
ftr-497	23	11	)	)	PUNCT
ftr-497	23	12	,	,	PUNCT
ftr-497	23	13	(	(	PUNCT
ftr-497	23	14	c	c	NOUN
ftr-497	23	15	)	)	PUNCT
ftr-497	23	16	,	,	PUNCT
ftr-497	23	17	2512(b	2512(b	NUM
ftr-497	23	18	)	)	PUNCT
ftr-497	23	19	;	;	PUNCT
ftr-497	23	20	regs	reg	NOUN
ftr-497	23	21	.	.	PUNCT
ftr-497	24	1	§	§	PROPN
ftr-497	24	2	25.2512	25.2512	NUM
ftr-497	24	3	-	-	SYM
ftr-497	24	4	8	8	NUM
ftr-497	24	5	.	.	PUNCT
ftr-497	25	1	regulations	regulation	NOUN
ftr-497	25	2	section	section	NOUN
ftr-497	25	3	25.2512	25.2512	NUM
ftr-497	25	4	-	-	SYM
ftr-497	25	5	8	8	NUM
ftr-497	25	6	states	state	NOUN
ftr-497	25	7	:	:	PUNCT
ftr-497	26	1	transfers	transfer	NOUN
ftr-497	26	2	reached	reach	VERB
ftr-497	26	3	by	by	ADP
ftr-497	26	4	the	the	DET
ftr-497	26	5	gift	gift	NOUN
ftr-497	26	6	tax	tax	NOUN
ftr-497	26	7	are	be	AUX
ftr-497	26	8	not	not	PART
ftr-497	26	9	confined	confine	VERB
ftr-497	26	10	to	to	ADP
ftr-497	26	11	those	those	PRON
ftr-497	26	12	only	only	ADV
ftr-497	26	13	which	which	PRON
ftr-497	26	14	,	,	PUNCT
ftr-497	26	15	being	be	AUX
ftr-497	26	16	without	without	ADP
ftr-497	26	17	a	a	DET
ftr-497	26	18	valuable	valuable	ADJ
ftr-497	26	19	consideration	consideration	NOUN
ftr-497	26	20	,	,	PUNCT
ftr-497	26	21	accord	accord	NOUN
ftr-497	26	22	with	with	ADP
ftr-497	26	23	the	the	DET
ftr-497	26	24	common	common	ADJ
ftr-497	26	25	law	law	NOUN
ftr-497	26	26	concept	concept	NOUN
ftr-497	26	27	of	of	ADP
ftr-497	26	28	gifts	gift	NOUN
ftr-497	26	29	but	but	CCONJ
ftr-497	26	30	embrace	embrace	VERB
ftr-497	26	31	as	as	ADP
ftr-497	26	32	well	well	ADV
ftr-497	26	33	sales	sale	NOUN
ftr-497	26	34	,	,	PUNCT
ftr-497	26	35	exchanges	exchange	NOUN
ftr-497	26	36	,	,	PUNCT
ftr-497	26	37	and	and	CCONJ
ftr-497	26	38	other	other	ADJ
ftr-497	26	39	dispositions	disposition	NOUN
ftr-497	26	40	of	of	ADP
ftr-497	26	41	property	property	NOUN
ftr-497	26	42	for	for	ADP
ftr-497	26	43	a	a	DET
ftr-497	26	44	consideration	consideration	NOUN
ftr-497	26	45	to	to	ADP
ftr-497	26	46	the	the	DET
ftr-497	26	47	extent	extent	NOUN
ftr-497	26	48	that	that	SCONJ
ftr-497	26	49	the	the	DET
ftr-497	26	50	value	value	NOUN
ftr-497	26	51	of	of	ADP
ftr-497	26	52	the	the	DET
ftr-497	26	53	property	property	NOUN
ftr-497	26	54	transferred	transfer	VERB
ftr-497	26	55	by	by	ADP
ftr-497	26	56	the	the	DET
ftr-497	26	57	donor	donor	NOUN
ftr-497	26	58	exceeds	exceed	VERB
ftr-497	26	59	the	the	DET
ftr-497	26	60	value	value	NOUN
ftr-497	26	61	in	in	ADP
ftr-497	26	62	money	money	NOUN
ftr-497	26	63	or	or	CCONJ
ftr-497	26	64	money	money	NOUN
ftr-497	26	65	's	's	PART
ftr-497	26	66	worth	worth	NOUN
ftr-497	26	67	of	of	ADP
ftr-497	26	68	the	the	DET
ftr-497	26	69	consideration	consideration	NOUN
ftr-497	26	70	given	give	VERB
ftr-497	26	71	therefor	therefor	ADV
ftr-497	26	72	.	.	PUNCT
ftr-497	27	1	however	however	ADV
ftr-497	27	2	,	,	PUNCT
ftr-497	27	3	a	a	DET
ftr-497	27	4	sale	sale	NOUN
ftr-497	27	5	,	,	PUNCT
ftr-497	27	6	exchange	exchange	NOUN
ftr-497	27	7	,	,	PUNCT
ftr-497	27	8	or	or	CCONJ
ftr-497	27	9	other	other	ADJ
ftr-497	27	10	transfer	transfer	NOUN
ftr-497	27	11	of	of	ADP
ftr-497	27	12	property	property	NOUN
ftr-497	27	13	made	make	VERB
ftr-497	27	14	in	in	ADP
ftr-497	27	15	the	the	DET
ftr-497	27	16	ordinary	ordinary	ADJ
ftr-497	27	17	course	course	NOUN
ftr-497	27	18	of	of	ADP
ftr-497	27	19	business	business	NOUN
ftr-497	27	20	(	(	PUNCT
ftr-497	27	21	a	a	DET
ftr-497	27	22	transaction	transaction	NOUN
ftr-497	27	23	which	which	PRON
ftr-497	27	24	is	be	AUX
ftr-497	27	25	bona	bona	ADJ
ftr-497	27	26	fide	fide	ADJ
ftr-497	27	27	,	,	PUNCT
ftr-497	27	28	at	at	ADP
ftr-497	27	29	arm	arm	NOUN
ftr-497	27	30	's	's	PART
ftr-497	27	31	length	length	NOUN
ftr-497	27	32	,	,	PUNCT
ftr-497	27	33	and	and	CCONJ
ftr-497	27	34	free	free	ADJ
ftr-497	27	35	from	from	ADP
ftr-497	27	36	any	any	DET
ftr-497	27	37	donative	donative	ADJ
ftr-497	27	38	intent	intent	NOUN
ftr-497	27	39	)	)	PUNCT
ftr-497	27	40	,	,	PUNCT
ftr-497	27	41	will	will	AUX
ftr-497	27	42	be	be	AUX
ftr-497	27	43	considered	consider	VERB
ftr-497	27	44	as	as	SCONJ
ftr-497	27	45	made	make	VERB
ftr-497	27	46	for	for	ADP
ftr-497	27	47	an	an	DET
ftr-497	27	48	adequate	adequate	ADJ
ftr-497	27	49	and	and	CCONJ
ftr-497	27	50	full	full	ADJ
ftr-497	27	51	consideration	consideration	NOUN
ftr-497	27	52	in	in	ADP
ftr-497	27	53	money	money	NOUN
ftr-497	27	54	or	or	CCONJ
ftr-497	27	55	money	money	NOUN
ftr-497	27	56	's	's	PART
ftr-497	27	57	worth	worth	NOUN
ftr-497	27	58	.	.	PUNCT
ftr-497	28	1	a	a	DET
ftr-497	28	2	consideration	consideration	NOUN
ftr-497	28	3	not	not	PART
ftr-497	28	4	reducible	reducible	ADJ
ftr-497	28	5	to	to	ADP
ftr-497	28	6	a	a	DET
ftr-497	28	7	value	value	NOUN
ftr-497	28	8	in	in	ADP
ftr-497	28	9	money	money	NOUN
ftr-497	28	10	or	or	CCONJ
ftr-497	28	11	money	money	NOUN
ftr-497	28	12	's	's	PART
ftr-497	28	13	worth	worth	ADJ
ftr-497	28	14	,	,	PUNCT
ftr-497	28	15	as	as	ADP
ftr-497	28	16	love	love	NOUN
ftr-497	28	17	and	and	CCONJ
ftr-497	28	18	affection	affection	NOUN
ftr-497	28	19	,	,	PUNCT
ftr-497	28	20	promise	promise	NOUN
ftr-497	28	21	of	of	ADP
ftr-497	28	22	marriage	marriage	NOUN
ftr-497	28	23	,	,	PUNCT
ftr-497	28	24	etc	etc	X
ftr-497	28	25	.	.	X
ftr-497	28	26	,	,	PUNCT
ftr-497	28	27	is	be	AUX
ftr-497	28	28	to	to	PART
ftr-497	28	29	be	be	AUX
ftr-497	28	30	wholly	wholly	ADV
ftr-497	28	31	disregarded	disregard	VERB
ftr-497	28	32	,	,	PUNCT
ftr-497	28	33	and	and	CCONJ
ftr-497	28	34	the	the	DET
ftr-497	28	35	entire	entire	ADJ
ftr-497	28	36	value	value	NOUN
ftr-497	28	37	of	of	ADP
ftr-497	28	38	the	the	DET
ftr-497	28	39	property	property	NOUN
ftr-497	28	40	transferred	transfer	VERB
ftr-497	28	41	constitutes	constitute	VERB
ftr-497	28	42	the	the	DET
ftr-497	28	43	amount	amount	NOUN
ftr-497	28	44	of	of	ADP
ftr-497	28	45	the	the	DET
ftr-497	28	46	gift	gift	NOUN
ftr-497	28	47	.	.	PUNCT
ftr-497	29	1	regulations	regulation	NOUN
ftr-497	29	2	section	section	VERB
ftr-497	29	3	25.251	25.251	NUM
ftr-497	29	4	l-1(g)(1	l-1(g)(1	NOUN
ftr-497	29	5	)	)	PUNCT
ftr-497	29	6	states	state	NOUN
ftr-497	29	7	:	:	PUNCT
ftr-497	29	8	donative	donative	ADJ
ftr-497	29	9	intent	intent	NOUN
ftr-497	29	10	on	on	ADP
ftr-497	29	11	the	the	DET
ftr-497	29	12	part	part	NOUN
ftr-497	29	13	of	of	ADP
ftr-497	29	14	the	the	DET
ftr-497	29	15	transferor	transferor	NOUN
ftr-497	29	16	is	be	AUX
ftr-497	29	17	not	not	PART
ftr-497	29	18	an	an	DET
ftr-497	29	19	essential	essential	ADJ
ftr-497	29	20	element	element	NOUN
ftr-497	29	21	in	in	ADP
ftr-497	29	22	the	the	DET
ftr-497	29	23	application	application	NOUN
ftr-497	29	24	of	of	ADP
ftr-497	29	25	the	the	DET
ftr-497	29	26	gift	gift	NOUN
ftr-497	29	27	tax	tax	NOUN
ftr-497	29	28	to	to	ADP
ftr-497	29	29	the	the	DET
ftr-497	29	30	transferor	transferor	NOUN
ftr-497	29	31	.	.	PUNCT
ftr-497	30	1	the	the	DET
ftr-497	30	2	application	application	NOUN
ftr-497	30	3	of	of	ADP
ftr-497	30	4	the	the	DET
ftr-497	30	5	tax	tax	NOUN
ftr-497	30	6	is	be	AUX
ftr-497	30	7	based	base	VERB
ftr-497	30	8	on	on	ADP
ftr-497	30	9	the	the	DET
ftr-497	30	10	objective	objective	ADJ
ftr-497	30	11	facts	fact	NOUN
ftr-497	30	12	of	of	ADP
ftr-497	30	13	the	the	DET
ftr-497	30	14	transfer	transfer	NOUN
ftr-497	30	15	and	and	CCONJ
ftr-497	30	16	circumstances	circumstance	NOUN
ftr-497	30	17	under	under	ADP
ftr-497	30	18	which	which	PRON
ftr-497	30	19	it	it	PRON
ftr-497	30	20	is	be	AUX
ftr-497	30	21	made	make	VERB
ftr-497	30	22	,	,	PUNCT
ftr-497	30	23	rather	rather	ADV
ftr-497	30	24	than	than	ADP
ftr-497	30	25	on	on	ADP
ftr-497	30	26	the	the	DET
ftr-497	30	27	subjective	subjective	ADJ
ftr-497	30	28	motives	motive	NOUN
ftr-497	30	29	of	of	ADP
ftr-497	30	30	the	the	DET
ftr-497	30	31	donor	donor	NOUN
ftr-497	30	32	.	.	PUNCT
ftr-497	31	1	however	however	ADV
ftr-497	31	2	,	,	PUNCT
ftr-497	31	3	there	there	PRON
ftr-497	31	4	are	be	VERB
ftr-497	31	5	certain	certain	ADJ
ftr-497	31	6	types	type	NOUN
ftr-497	31	7	of	of	ADP
ftr-497	31	8	transfers	transfer	NOUN
ftr-497	31	9	to	to	PART
ftr-497	31	10	which	which	PRON
ftr-497	31	11	the	the	DET
ftr-497	31	12	tax	tax	NOUN
ftr-497	31	13	is	be	AUX
ftr-497	31	14	not	not	PART
ftr-497	31	15	applicable	applicable	ADJ
ftr-497	31	16	.	.	PUNCT
ftr-497	32	1	it	it	PRON
ftr-497	32	2	is	be	AUX
ftr-497	32	3	applicable	applicable	ADJ
ftr-497	32	4	only	only	ADV
ftr-497	32	5	to	to	ADP
ftr-497	32	6	a	a	DET
ftr-497	32	7	transfer	transfer	NOUN
ftr-497	32	8	of	of	ADP
ftr-497	32	9	a	a	DET
ftr-497	32	10	beneficial	beneficial	ADJ
ftr-497	32	11	interest	interest	NOUN
ftr-497	32	12	in	in	ADP
ftr-497	32	13	property	property	NOUN
ftr-497	32	14	.	.	PUNCT
ftr-497	33	1	it	it	PRON
ftr-497	33	2	is	be	AUX
ftr-497	33	3	not	not	PART
ftr-497	33	4	applicable	applicable	ADJ
ftr-497	33	5	to	to	ADP
ftr-497	33	6	a	a	DET
ftr-497	33	7	transfer	transfer	NOUN
ftr-497	33	8	of	of	ADP
ftr-497	33	9	bare	bare	ADJ
ftr-497	33	10	legal	legal	ADJ
ftr-497	33	11	title	title	NOUN
ftr-497	33	12	to	to	ADP
ftr-497	33	13	a	a	DET
ftr-497	33	14	trustee	trustee	NOUN
ftr-497	33	15	.	.	PUNCT
ftr-497	34	1	these	these	DET
ftr-497	34	2	provisions	provision	NOUN
ftr-497	34	3	illustrate	illustrate	VERB
ftr-497	34	4	an	an	DET
ftr-497	34	5	important	important	ADJ
ftr-497	34	6	aspect	aspect	NOUN
ftr-497	34	7	of	of	ADP
ftr-497	34	8	the	the	DET
ftr-497	34	9	federal	federal	ADJ
ftr-497	34	10	gift	gift	NOUN
ftr-497	34	11	tax	tax	NOUN
ftr-497	34	12	provisions	provision	NOUN
ftr-497	34	13	,	,	PUNCT
ftr-497	34	14	and	and	CCONJ
ftr-497	34	15	,	,	PUNCT
ftr-497	34	16	indeed	indeed	ADV
ftr-497	34	17	,	,	PUNCT
ftr-497	34	18	all	all	DET
ftr-497	34	19	the	the	DET
ftr-497	34	20	related	related	ADJ
ftr-497	34	21	federal	federal	ADJ
ftr-497	34	22	transfer	transfer	NOUN
ftr-497	34	23	taxes	taxis	NOUN
ftr-497	34	24	,	,	PUNCT
ftr-497	34	25	which	which	PRON
ftr-497	34	26	is	be	AUX
ftr-497	34	27	:	:	PUNCT
ftr-497	34	28	while	while	SCONJ
ftr-497	34	29	relevant	relevant	ADJ
ftr-497	34	30	state	state	NOUN
ftr-497	34	31	law	law	NOUN
ftr-497	34	32	determines	determine	VERB
ftr-497	34	33	the	the	DET
ftr-497	34	34	basic	basic	ADJ
ftr-497	34	35	property	property	NOUN
ftr-497	34	36	rights	right	NOUN
ftr-497	34	37	of	of	ADP
ftr-497	34	38	taxpayers	taxpayer	NOUN
ftr-497	34	39	(	(	PUNCT
ftr-497	34	40	e.g.	e.g.	ADV
ftr-497	34	41	,	,	PUNCT
ftr-497	34	42	who	who	PRON
ftr-497	34	43	is	be	AUX
ftr-497	34	44	the	the	DET
ftr-497	34	45	owner	owner	NOUN
ftr-497	34	46	of	of	ADP
ftr-497	34	47	the	the	DET
ftr-497	34	48	beneficial	beneficial	ADJ
ftr-497	34	49	interest	interest	NOUN
ftr-497	34	50	in	in	ADP
ftr-497	34	51	property	property	NOUN
ftr-497	34	52	)	)	PUNCT
ftr-497	34	53	,	,	PUNCT
ftr-497	34	54	federal	federal	ADJ
ftr-497	34	55	law	law	NOUN
ftr-497	34	56	determines	determine	VERB
ftr-497	34	57	the	the	DET
ftr-497	34	58	tax	tax	NOUN
ftr-497	34	59	consequences	consequence	NOUN
ftr-497	34	60	without	without	ADP
ftr-497	34	61	regard	regard	NOUN
ftr-497	34	62	to	to	ADP
ftr-497	34	63	the	the	DET
ftr-497	34	64	labels	label	NOUN
ftr-497	34	65	imposed	impose	VERB
ftr-497	34	66	by	by	ADP
ftr-497	34	67	state	state	NOUN
ftr-497	34	68	law	law	NOUN
ftr-497	34	69	.	.	PUNCT
ftr-497	35	1	commissioner	commissioner	PROPN
ftr-497	35	2	v.	v.	PROPN
ftr-497	35	3	bosch	bosch	PROPN
ftr-497	35	4	,	,	PUNCT
ftr-497	35	5	387	387	NUM
ftr-497	35	6	u.s	u.s	PROPN
ftr-497	35	7	.	.	PROPN
ftr-497	35	8	456	456	NUM
ftr-497	35	9	(	(	PUNCT
ftr-497	35	10	1967	1967	NUM
ftr-497	35	11	)	)	PUNCT
ftr-497	35	12	.	.	PUNCT
ftr-497	36	1	hence	hence	ADV
ftr-497	36	2	,	,	PUNCT
ftr-497	36	3	while	while	SCONJ
ftr-497	36	4	state	state	NOUN
ftr-497	36	5	law	law	NOUN
ftr-497	36	6	may	may	AUX
ftr-497	36	7	require	require	VERB
ftr-497	36	8	that	that	SCONJ
ftr-497	36	9	the	the	DET
ftr-497	36	10	transferor	transferor	NOUN
ftr-497	36	11	of	of	ADP
ftr-497	36	12	property	property	NOUN
ftr-497	36	13	have	have	VERB
ftr-497	36	14	a	a	DET
ftr-497	36	15	donative	donative	ADJ
ftr-497	36	16	intent	intent	NOUN
ftr-497	36	17	in	in	ADP
ftr-497	36	18	order	order	NOUN
ftr-497	36	19	for	for	SCONJ
ftr-497	36	20	the	the	DET
ftr-497	36	21	transfer	transfer	NOUN
ftr-497	36	22	to	to	PART
ftr-497	36	23	be	be	AUX
ftr-497	36	24	a	a	DET
ftr-497	36	25	gift	gift	NOUN
ftr-497	36	26	for	for	ADP
ftr-497	36	27	state	state	NOUN
ftr-497	36	28	law	law	NOUN
ftr-497	36	29	purposes	purpose	NOUN
ftr-497	36	30	,	,	PUNCT
ftr-497	36	31	no	no	DET
ftr-497	36	32	such	such	ADJ
ftr-497	36	33	intent	intent	NOUN
ftr-497	36	34	is	be	AUX
ftr-497	36	35	required	require	VERB
ftr-497	36	36	for	for	SCONJ
ftr-497	36	37	there	there	PRON
ftr-497	36	38	to	to	PART
ftr-497	36	39	be	be	AUX
ftr-497	36	40	a	a	DET
ftr-497	36	41	gift	gift	NOUN
ftr-497	36	42	for	for	ADP
ftr-497	36	43	tax	tax	NOUN
ftr-497	36	44	law	law	NOUN
ftr-497	36	45	purposes	purpose	NOUN
ftr-497	36	46	.	.	PUNCT
ftr-497	37	1	if	if	SCONJ
ftr-497	37	2	,	,	PUNCT
ftr-497	37	3	on	on	ADP
ftr-497	37	4	the	the	DET
ftr-497	37	5	other	other	ADJ
ftr-497	37	6	hand	hand	NOUN
ftr-497	37	7	,	,	PUNCT
ftr-497	37	8	under	under	ADP
ftr-497	37	9	state	state	NOUN
ftr-497	37	10	law	law	NOUN
ftr-497	37	11	the	the	DET
ftr-497	37	12	transferor	transferor	NOUN
ftr-497	37	13	has	have	AUX
ftr-497	37	14	not	not	PART
ftr-497	37	15	parted	part	VERB
ftr-497	37	16	with	with	ADP
ftr-497	37	17	his	his	PRON
ftr-497	37	18	beneficial	beneficial	ADJ
ftr-497	37	19	interest	interest	NOUN
ftr-497	37	20	in	in	ADP
ftr-497	37	21	the	the	DET
ftr-497	37	22	property	property	NOUN
ftr-497	37	23	transferred	transfer	VERB
ftr-497	37	24	(	(	PUNCT
ftr-497	37	25	for	for	ADP
ftr-497	37	26	example	example	NOUN
ftr-497	37	27	,	,	PUNCT
ftr-497	37	28	when	when	SCONJ
ftr-497	37	29	a	a	DET
ftr-497	37	30	resulting	result	VERB
ftr-497	37	31	trust	trust	NOUN
ftr-497	37	32	is	be	AUX
ftr-497	37	33	imposed	impose	VERB
ftr-497	37	34	on	on	ADP
ftr-497	37	35	the	the	DET
ftr-497	37	36	transferee	transferee	NOUN
ftr-497	37	37	)	)	PUNCT
ftr-497	37	38	,	,	PUNCT
ftr-497	37	39	then	then	ADV
ftr-497	37	40	no	no	DET
ftr-497	37	41	gift	gift	NOUN
ftr-497	37	42	tax	tax	NOUN
ftr-497	37	43	is	be	AUX
ftr-497	37	44	imposed	impose	VERB
ftr-497	37	45	on	on	ADP
ftr-497	37	46	the	the	DET
ftr-497	37	47	transfer	transfer	NOUN
ftr-497	37	48	because	because	SCONJ
ftr-497	37	49	the	the	DET
ftr-497	37	50	beneficial	beneficial	ADJ
ftr-497	37	51	interest	interest	NOUN
ftr-497	37	52	has	have	AUX
ftr-497	37	53	not	not	PART
ftr-497	37	54	been	be	AUX
ftr-497	37	55	transferred	transfer	VERB
ftr-497	37	56	.	.	PUNCT
ftr-497	38	1	2	2	X
ftr-497	38	2	.	.	X
ftr-497	38	3	irc	irc	PROPN
ftr-497	38	4	§	§	PROPN
ftr-497	38	5	2512(a	2512(a	NOUN
ftr-497	38	6	)	)	PUNCT
ftr-497	38	7	;	;	PUNCT
ftr-497	38	8	regs	reg	NOUN
ftr-497	38	9	.	.	PUNCT
ftr-497	39	1	§	§	PROPN
ftr-497	39	2	§	§	PROPN
ftr-497	39	3	25.2511	25.2511	NUM
ftr-497	39	4	-	-	SYM
ftr-497	39	5	2	2	NUM
ftr-497	39	6	,	,	PUNCT
ftr-497	39	7	25.2512	25.2512	NUM
ftr-497	39	8	-	-	SYM
ftr-497	39	9	1	1	NUM
ftr-497	39	10	.	.	PUNCT
ftr-497	39	11	regulations	regulation	NOUN
ftr-497	39	12	section	section	NOUN
ftr-497	39	13	25.2512	25.2512	NUM
ftr-497	39	14	-	-	SYM
ftr-497	39	15	1	1	NUM
ftr-497	39	16	adopts	adopt	VERB
ftr-497	39	17	a	a	DET
ftr-497	39	18	"	"	PUNCT
ftr-497	39	19	willing	willing	ADJ
ftr-497	39	20	buyer	buyer	NOUN
ftr-497	39	21	,	,	PUNCT
ftr-497	39	22	willing	willing	ADJ
ftr-497	39	23	seller	seller	NOUN
ftr-497	39	24	"	"	PUNCT
ftr-497	39	25	test	test	NOUN
ftr-497	39	26	for	for	ADP
ftr-497	39	27	valuation	valuation	NOUN
ftr-497	39	28	.	.	PUNCT
ftr-497	40	1	it	it	PRON
ftr-497	40	2	states	state	VERB
ftr-497	40	3	:	:	PUNCT
ftr-497	40	4	section	section	NOUN
ftr-497	40	5	2512	2512	NUM
ftr-497	40	6	provides	provide	VERB
ftr-497	40	7	that	that	SCONJ
ftr-497	40	8	if	if	SCONJ
ftr-497	40	9	a	a	DET
ftr-497	40	10	gift	gift	NOUN
ftr-497	40	11	is	be	AUX
ftr-497	40	12	made	make	VERB
ftr-497	40	13	in	in	ADP
ftr-497	40	14	property	property	NOUN
ftr-497	40	15	,	,	PUNCT
ftr-497	40	16	its	its	PRON
ftr-497	40	17	value	value	NOUN
ftr-497	40	18	at	at	ADP
ftr-497	40	19	the	the	DET
ftr-497	40	20	date	date	NOUN
ftr-497	40	21	of	of	ADP
ftr-497	40	22	the	the	DET
ftr-497	40	23	gift	gift	NOUN
ftr-497	40	24	shall	shall	AUX
ftr-497	40	25	be	be	AUX
ftr-497	40	26	considered	consider	VERB
ftr-497	40	27	the	the	DET
ftr-497	40	28	amount	amount	NOUN
ftr-497	40	29	of	of	ADP
ftr-497	40	30	the	the	DET
ftr-497	40	31	gift	gift	NOUN
ftr-497	40	32	.	.	PUNCT
ftr-497	41	1	the	the	DET
ftr-497	41	2	value	value	NOUN
ftr-497	41	3	of	of	ADP
ftr-497	41	4	the	the	DET
ftr-497	41	5	property	property	NOUN
ftr-497	41	6	is	be	AUX
ftr-497	41	7	the	the	DET
ftr-497	41	8	price	price	NOUN
ftr-497	41	9	at	at	ADP
ftr-497	41	10	which	which	PRON
ftr-497	41	11	such	such	ADJ
ftr-497	41	12	property	property	NOUN
ftr-497	41	13	would	would	AUX
ftr-497	41	14	change	change	VERB
ftr-497	41	15	hands	hand	NOUN
ftr-497	41	16	between	between	ADP
ftr-497	41	17	a	a	DET
ftr-497	41	18	willing	willing	ADJ
ftr-497	41	19	buyer	buyer	NOUN
ftr-497	41	20	and	and	CCONJ
ftr-497	41	21	a	a	DET
ftr-497	41	22	willing	willing	ADJ
ftr-497	41	23	seller	seller	NOUN
ftr-497	41	24	,	,	PUNCT
ftr-497	41	25	neither	neither	CCONJ
ftr-497	41	26	being	be	AUX
ftr-497	41	27	under	under	ADP
ftr-497	41	28	any	any	DET
ftr-497	41	29	compulsion	compulsion	NOUN
ftr-497	41	30	to	to	PART
ftr-497	41	31	buy	buy	VERB
ftr-497	41	32	or	or	CCONJ
ftr-497	41	33	to	to	PART
ftr-497	41	34	sell	sell	VERB
ftr-497	41	35	,	,	PUNCT
ftr-497	41	36	and	and	CCONJ
ftr-497	41	37	both	both	PRON
ftr-497	41	38	having	have	VERB
ftr-497	41	39	reasonable	reasonable	ADJ
ftr-497	41	40	knowledge	knowledge	NOUN
ftr-497	41	41	of	of	ADP
ftr-497	41	42	[	[	X
ftr-497	41	43	vol	vol	NOUN
ftr-497	41	44	.	.	PUNCT
ftr-497	42	1	1:7	1:7	NUM
ftr-497	42	2	slwuld	slwuld	AUX
ftr-497	42	3	we	we	PRON
ftr-497	42	4	give	give	VERB
ftr-497	42	5	away	away	ADP
ftr-497	42	6	the	the	DET
ftr-497	42	7	annual	annual	ADJ
ftr-497	42	8	erchsion	erchsion	NOUN
ftr-497	42	9	?	?	PUNCT
ftr-497	43	1	ment	ment	NOUN
ftr-497	43	2	to	to	ADP
ftr-497	43	3	the	the	DET
ftr-497	43	4	federal	federal	ADJ
ftr-497	43	5	estate	estate	NOUN
ftr-497	43	6	tax	tax	NOUN
ftr-497	43	7	,	,	PUNCT
ftr-497	43	8	which	which	PRON
ftr-497	43	9	is	be	AUX
ftr-497	43	10	imposed	impose	VERB
ftr-497	43	11	on	on	ADP
ftr-497	43	12	transfers	transfer	NOUN
ftr-497	43	13	of	of	ADP
ftr-497	43	14	property	property	NOUN
ftr-497	43	15	at	at	ADP
ftr-497	43	16	death	death	NOUN
ftr-497	43	17	at	at	ADP
ftr-497	43	18	rates	rate	NOUN
ftr-497	43	19	up	up	ADP
ftr-497	43	20	to	to	PART
ftr-497	43	21	fifty	fifty	NUM
ftr-497	43	22	percent	percent	NOUN
ftr-497	43	23	.	.	PUNCT
ftr-497	44	1	if	if	SCONJ
ftr-497	44	2	there	there	PRON
ftr-497	44	3	were	be	VERB
ftr-497	44	4	no	no	DET
ftr-497	44	5	gift	gift	NOUN
ftr-497	44	6	tax	tax	NOUN
ftr-497	44	7	,	,	PUNCT
ftr-497	44	8	the	the	DET
ftr-497	44	9	estate	estate	NOUN
ftr-497	44	10	tax	tax	NOUN
ftr-497	44	11	could	could	AUX
ftr-497	44	12	be	be	AUX
ftr-497	44	13	substantially	substantially	ADV
ftr-497	44	14	avoided	avoid	VERB
ftr-497	44	15	by	by	ADP
ftr-497	44	16	making	make	VERB
ftr-497	44	17	lifetime	lifetime	NOUN
ftr-497	44	18	gifts.3	gifts.3	VERB
ftr-497	44	19	neither	neither	PRON
ftr-497	44	20	lifetime	lifetime	NOUN
ftr-497	44	21	gifts	gift	NOUN
ftr-497	44	22	nor	nor	CCONJ
ftr-497	44	23	testamentary	testamentary	ADJ
ftr-497	44	24	bequests	bequest	NOUN
ftr-497	44	25	of	of	ADP
ftr-497	44	26	property	property	NOUN
ftr-497	44	27	are	be	AUX
ftr-497	44	28	subject	subject	ADJ
ftr-497	44	29	to	to	ADP
ftr-497	44	30	income	income	NOUN
ftr-497	44	31	tax	tax	NOUN
ftr-497	44	32	in	in	ADP
ftr-497	44	33	the	the	DET
ftr-497	44	34	hands	hand	NOUN
ftr-497	44	35	of	of	ADP
ftr-497	44	36	the	the	DET
ftr-497	44	37	transferor	transferor	NOUN
ftr-497	44	38	or	or	CCONJ
ftr-497	44	39	the	the	DET
ftr-497	44	40	transferee	transferee	NOUN
ftr-497	44	41	.	.	PUNCT
ftr-497	45	1	there	there	PRON
ftr-497	45	2	are	be	VERB
ftr-497	45	3	several	several	ADJ
ftr-497	45	4	exceptions	exception	NOUN
ftr-497	45	5	to	to	ADP
ftr-497	45	6	the	the	DET
ftr-497	45	7	gift	gift	NOUN
ftr-497	45	8	tax	tax	NOUN
ftr-497	45	9	,	,	PUNCT
ftr-497	45	10	one	one	NUM
ftr-497	45	11	of	of	ADP
ftr-497	45	12	which	which	PRON
ftr-497	45	13	is	be	AUX
ftr-497	45	14	the	the	DET
ftr-497	45	15	annual	annual	ADJ
ftr-497	45	16	exclusion.5	exclusion.5	PROPN
ftr-497	45	17	the	the	DET
ftr-497	45	18	annual	annual	ADJ
ftr-497	45	19	exclusion	exclusion	NOUN
ftr-497	45	20	permits	permit	VERB
ftr-497	45	21	an	an	DET
ftr-497	45	22	individual	individual	NOUN
ftr-497	45	23	to	to	PART
ftr-497	45	24	make	make	VERB
ftr-497	45	25	gifts	gift	NOUN
ftr-497	45	26	of	of	ADP
ftr-497	45	27	up	up	ADP
ftr-497	45	28	to	to	PART
ftr-497	45	29	$	$	SYM
ftr-497	45	30	10,000	10,000	NUM
ftr-497	45	31	a	a	DET
ftr-497	45	32	year	year	NOUN
ftr-497	45	33	to	to	ADP
ftr-497	45	34	any	any	DET
ftr-497	45	35	number	number	NOUN
ftr-497	45	36	of	of	ADP
ftr-497	45	37	persons	person	NOUN
ftr-497	45	38	without	without	ADP
ftr-497	45	39	incurring	incur	VERB
ftr-497	45	40	any	any	DET
ftr-497	45	41	gift	gift	NOUN
ftr-497	45	42	tax	tax	NOUN
ftr-497	45	43	.	.	PUNCT
ftr-497	45	44	'	'	PUNCT
ftr-497	46	1	the	the	DET
ftr-497	46	2	annual	annual	ADJ
ftr-497	46	3	exclusion	exclusion	NOUN
ftr-497	46	4	is	be	AUX
ftr-497	46	5	available	available	ADJ
ftr-497	46	6	only	only	ADV
ftr-497	46	7	if	if	SCONJ
ftr-497	46	8	the	the	DET
ftr-497	46	9	donee	donee	NOUN
ftr-497	46	10	is	be	AUX
ftr-497	46	11	given	give	VERB
ftr-497	46	12	a	a	DET
ftr-497	46	13	present	present	ADJ
ftr-497	46	14	right	right	NOUN
ftr-497	46	15	of	of	ADP
ftr-497	46	16	possession	possession	NOUN
ftr-497	46	17	or	or	CCONJ
ftr-497	46	18	enjoyment	enjoyment	NOUN
ftr-497	46	19	as	as	ADP
ftr-497	46	20	to	to	ADP
ftr-497	46	21	the	the	DET
ftr-497	46	22	value	value	NOUN
ftr-497	46	23	with	with	ADP
ftr-497	46	24	respect	respect	NOUN
ftr-497	46	25	to	to	ADP
ftr-497	46	26	which	which	PRON
ftr-497	46	27	the	the	DET
ftr-497	46	28	exclusion	exclusion	NOUN
ftr-497	46	29	is	be	AUX
ftr-497	46	30	claimed.7	claimed.7	ADJ
ftr-497	46	31	as	as	SCONJ
ftr-497	46	32	is	be	AUX
ftr-497	46	33	demonstrated	demonstrate	VERB
ftr-497	46	34	below	below	ADV
ftr-497	46	35	,	,	PUNCT
ftr-497	46	36	the	the	DET
ftr-497	46	37	annual	annual	ADJ
ftr-497	46	38	exclusion	exclusion	NOUN
ftr-497	46	39	can	can	AUX
ftr-497	46	40	be	be	AUX
ftr-497	46	41	used	use	VERB
ftr-497	46	42	,	,	PUNCT
ftr-497	46	43	both	both	CCONJ
ftr-497	46	44	directly	directly	ADV
ftr-497	46	45	and	and	CCONJ
ftr-497	46	46	indirectly	indirectly	ADV
ftr-497	46	47	,	,	PUNCT
ftr-497	46	48	to	to	PART
ftr-497	46	49	permit	permit	VERB
ftr-497	46	50	very	very	ADV
ftr-497	46	51	large	large	ADJ
ftr-497	46	52	amounts	amount	NOUN
ftr-497	46	53	to	to	PART
ftr-497	46	54	escape	escape	VERB
ftr-497	46	55	relevant	relevant	ADJ
ftr-497	46	56	facts	fact	NOUN
ftr-497	46	57	.	.	PUNCT
ftr-497	47	1	the	the	DET
ftr-497	47	2	time	time	NOUN
ftr-497	47	3	that	that	PRON
ftr-497	47	4	a	a	DET
ftr-497	47	5	gift	gift	NOUN
ftr-497	47	6	is	be	AUX
ftr-497	47	7	made	make	VERB
ftr-497	47	8	is	be	AUX
ftr-497	47	9	determined	determine	VERB
ftr-497	47	10	under	under	ADP
ftr-497	47	11	regulations	regulation	NOUN
ftr-497	47	12	sections	section	NOUN
ftr-497	47	13	25.2511	25.2511	NUM
ftr-497	47	14	-	-	SYM
ftr-497	47	15	2(a	2(a	NUM
ftr-497	47	16	)	)	PUNCT
ftr-497	47	17	and	and	CCONJ
ftr-497	47	18	(	(	PUNCT
ftr-497	47	19	b	b	NOUN
ftr-497	47	20	)	)	PUNCT
ftr-497	47	21	,	,	PUNCT
ftr-497	47	22	which	which	PRON
ftr-497	47	23	provide	provide	VERB
ftr-497	47	24	in	in	ADP
ftr-497	47	25	part	part	NOUN
ftr-497	47	26	:	:	PUNCT
ftr-497	47	27	(	(	PUNCT
ftr-497	47	28	a	a	X
ftr-497	47	29	)	)	PUNCT
ftr-497	47	30	the	the	DET
ftr-497	47	31	gift	gift	NOUN
ftr-497	47	32	is	be	AUX
ftr-497	47	33	not	not	PART
ftr-497	47	34	imposed	impose	VERB
ftr-497	47	35	upon	upon	SCONJ
ftr-497	47	36	the	the	DET
ftr-497	47	37	receipt	receipt	NOUN
ftr-497	47	38	of	of	ADP
ftr-497	47	39	the	the	DET
ftr-497	47	40	property	property	NOUN
ftr-497	47	41	by	by	ADP
ftr-497	47	42	the	the	DET
ftr-497	47	43	donee	donee	NOUN
ftr-497	47	44	,	,	PUNCT
ftr-497	47	45	nor	nor	CCONJ
ftr-497	47	46	is	be	AUX
ftr-497	47	47	it	it	PRON
ftr-497	47	48	necessarily	necessarily	ADV
ftr-497	47	49	determined	determine	VERB
ftr-497	47	50	by	by	ADP
ftr-497	47	51	the	the	DET
ftr-497	47	52	measure	measure	NOUN
ftr-497	47	53	of	of	ADP
ftr-497	47	54	enrichment	enrichment	NOUN
ftr-497	47	55	resulting	result	VERB
ftr-497	47	56	to	to	ADP
ftr-497	47	57	the	the	DET
ftr-497	47	58	donee	donee	NOUN
ftr-497	47	59	from	from	ADP
ftr-497	47	60	the	the	DET
ftr-497	47	61	transfer	transfer	NOUN
ftr-497	47	62	,	,	PUNCT
ftr-497	47	63	nor	nor	CCONJ
ftr-497	47	64	is	be	AUX
ftr-497	47	65	it	it	PRON
ftr-497	47	66	conditioned	condition	VERB
ftr-497	47	67	upon	upon	SCONJ
ftr-497	47	68	ability	ability	NOUN
ftr-497	47	69	to	to	PART
ftr-497	47	70	identify	identify	VERB
ftr-497	47	71	the	the	DET
ftr-497	47	72	donee	donee	NOUN
ftr-497	47	73	at	at	ADP
ftr-497	47	74	the	the	DET
ftr-497	47	75	time	time	NOUN
ftr-497	47	76	of	of	ADP
ftr-497	47	77	the	the	DET
ftr-497	47	78	transfer	transfer	NOUN
ftr-497	47	79	.	.	PUNCT
ftr-497	48	1	on	on	ADP
ftr-497	48	2	the	the	DET
ftr-497	48	3	contrary	contrary	NOUN
ftr-497	48	4	,	,	PUNCT
ftr-497	48	5	the	the	DET
ftr-497	48	6	tax	tax	NOUN
ftr-497	48	7	is	be	AUX
ftr-497	48	8	a	a	DET
ftr-497	48	9	primary	primary	ADJ
ftr-497	48	10	and	and	CCONJ
ftr-497	48	11	personal	personal	ADJ
ftr-497	48	12	liability	liability	NOUN
ftr-497	48	13	of	of	ADP
ftr-497	48	14	the	the	DET
ftr-497	48	15	donor	donor	NOUN
ftr-497	48	16	,	,	PUNCT
ftr-497	48	17	is	be	AUX
ftr-497	48	18	an	an	DET
ftr-497	48	19	excise	excise	NOUN
ftr-497	48	20	upon	upon	SCONJ
ftr-497	48	21	his	his	PRON
ftr-497	48	22	act	act	NOUN
ftr-497	48	23	of	of	ADP
ftr-497	48	24	making	make	VERB
ftr-497	48	25	the	the	DET
ftr-497	48	26	transfer	transfer	NOUN
ftr-497	48	27	,	,	PUNCT
ftr-497	48	28	is	be	AUX
ftr-497	48	29	measured	measure	VERB
ftr-497	48	30	by	by	ADP
ftr-497	48	31	the	the	DET
ftr-497	48	32	value	value	NOUN
ftr-497	48	33	of	of	ADP
ftr-497	48	34	the	the	DET
ftr-497	48	35	property	property	NOUN
ftr-497	48	36	passing	passing	NOUN
ftr-497	48	37	from	from	ADP
ftr-497	48	38	the	the	DET
ftr-497	48	39	donor	donor	NOUN
ftr-497	48	40	,	,	PUNCT
ftr-497	48	41	and	and	CCONJ
ftr-497	48	42	attaches	attach	VERB
ftr-497	48	43	regardless	regardless	ADV
ftr-497	48	44	of	of	ADP
ftr-497	48	45	the	the	DET
ftr-497	48	46	fact	fact	NOUN
ftr-497	48	47	that	that	SCONJ
ftr-497	48	48	the	the	DET
ftr-497	48	49	identity	identity	NOUN
ftr-497	48	50	of	of	ADP
ftr-497	48	51	the	the	DET
ftr-497	48	52	donee	donee	NOUN
ftr-497	48	53	may	may	AUX
ftr-497	48	54	not	not	PART
ftr-497	48	55	then	then	ADV
ftr-497	48	56	be	be	AUX
ftr-497	48	57	known	know	VERB
ftr-497	48	58	or	or	CCONJ
ftr-497	48	59	ascertainable	ascertainable	ADJ
ftr-497	48	60	.	.	PUNCT
ftr-497	49	1	(	(	PUNCT
ftr-497	49	2	b	b	X
ftr-497	49	3	)	)	PUNCT
ftr-497	49	4	as	as	ADP
ftr-497	49	5	to	to	ADP
ftr-497	49	6	any	any	DET
ftr-497	49	7	property	property	NOUN
ftr-497	49	8	,	,	PUNCT
ftr-497	49	9	or	or	CCONJ
ftr-497	49	10	part	part	NOUN
ftr-497	49	11	thereof	thereof	ADV
ftr-497	49	12	or	or	CCONJ
ftr-497	49	13	interest	interest	NOUN
ftr-497	49	14	therein	therein	ADV
ftr-497	49	15	,	,	PUNCT
ftr-497	49	16	of	of	ADP
ftr-497	49	17	which	which	PRON
ftr-497	49	18	the	the	DET
ftr-497	49	19	donor	donor	NOUN
ftr-497	49	20	has	have	AUX
ftr-497	49	21	so	so	ADV
ftr-497	49	22	parted	part	VERB
ftr-497	49	23	with	with	ADP
ftr-497	49	24	dominion	dominion	NOUN
ftr-497	49	25	and	and	CCONJ
ftr-497	49	26	control	control	NOUN
ftr-497	49	27	as	as	SCONJ
ftr-497	49	28	to	to	PART
ftr-497	49	29	leave	leave	VERB
ftr-497	49	30	in	in	ADP
ftr-497	49	31	him	he	PRON
ftr-497	49	32	no	no	DET
ftr-497	49	33	power	power	NOUN
ftr-497	49	34	to	to	PART
ftr-497	49	35	change	change	VERB
ftr-497	49	36	its	its	PRON
ftr-497	49	37	disposition	disposition	NOUN
ftr-497	49	38	,	,	PUNCT
ftr-497	49	39	whether	whether	SCONJ
ftr-497	49	40	for	for	ADP
ftr-497	49	41	his	his	PRON
ftr-497	49	42	own	own	ADJ
ftr-497	49	43	benefit	benefit	NOUN
ftr-497	49	44	or	or	CCONJ
ftr-497	49	45	for	for	ADP
ftr-497	49	46	the	the	DET
ftr-497	49	47	benefit	benefit	NOUN
ftr-497	49	48	of	of	ADP
ftr-497	49	49	another	another	PRON
ftr-497	49	50	,	,	PUNCT
ftr-497	49	51	the	the	DET
ftr-497	49	52	gift	gift	NOUN
ftr-497	49	53	is	be	AUX
ftr-497	49	54	complete	complete	ADJ
ftr-497	49	55	.	.	PUNCT
ftr-497	50	1	3	3	X
ftr-497	50	2	.	.	X
ftr-497	50	3	richard	richard	PROPN
ftr-497	50	4	b.	b.	PROPN
ftr-497	50	5	stephens	stephens	PROPN
ftr-497	50	6	et	et	PROPN
ftr-497	50	7	.	.	PUNCT
ftr-497	51	1	al	al	PROPN
ftr-497	51	2	.	.	PROPN
ftr-497	51	3	,	,	PUNCT
ftr-497	51	4	federal	federal	ADJ
ftr-497	51	5	estate	estate	NOUN
ftr-497	51	6	and	and	CCONJ
ftr-497	51	7	gift	gift	NOUN
ftr-497	51	8	taxation	taxation	NOUN
ftr-497	51	9	,	,	PUNCT
ftr-497	51	10	1	1	NUM
ftr-497	51	11	9.01	9.01	NUM
ftr-497	51	12	(	(	PUNCT
ftr-497	51	13	6th	6th	ADJ
ftr-497	51	14	ed	ed	NOUN
ftr-497	51	15	.	.	PROPN
ftr-497	51	16	1991	1991	NUM
ftr-497	51	17	)	)	PUNCT
ftr-497	51	18	;	;	PUNCT
ftr-497	51	19	irc	irc	PROPN
ftr-497	51	20	§	§	PROPN
ftr-497	51	21	2001(a	2001(a	NUM
ftr-497	51	22	)	)	PUNCT
ftr-497	51	23	,	,	PUNCT
ftr-497	51	24	(	(	PUNCT
ftr-497	51	25	c)(2)(a	c)(2)(a	NOUN
ftr-497	51	26	)	)	PUNCT
ftr-497	51	27	.	.	PUNCT
ftr-497	52	1	the	the	DET
ftr-497	52	2	50	50	NUM
ftr-497	52	3	%	%	NOUN
ftr-497	52	4	rate	rate	NOUN
ftr-497	52	5	applies	apply	VERB
ftr-497	52	6	to	to	ADP
ftr-497	52	7	taxable	taxable	ADJ
ftr-497	52	8	transfers	transfer	NOUN
ftr-497	52	9	in	in	ADP
ftr-497	52	10	excess	excess	NOUN
ftr-497	52	11	of	of	ADP
ftr-497	52	12	s2,500,000	s2,500,000	NOUN
ftr-497	52	13	and	and	CCONJ
ftr-497	52	14	was	be	AUX
ftr-497	52	15	the	the	DET
ftr-497	52	16	statutory	statutory	ADJ
ftr-497	52	17	maximum	maximum	ADJ
ftr-497	52	18	rate	rate	NOUN
ftr-497	52	19	as	as	ADP
ftr-497	52	20	of	of	ADP
ftr-497	52	21	the	the	DET
ftr-497	52	22	date	date	NOUN
ftr-497	52	23	the	the	DET
ftr-497	52	24	writing	writing	NOUN
ftr-497	52	25	of	of	ADP
ftr-497	52	26	this	this	DET
ftr-497	52	27	article	article	NOUN
ftr-497	52	28	wvas	wvas	PROPN
ftr-497	52	29	completed	complete	VERB
ftr-497	52	30	.	.	PUNCT
ftr-497	53	1	irc	irc	PROPN
ftr-497	53	2	§	§	PROPN
ftr-497	53	3	2001(c)(2)(d	2001(c)(2)(d	NUM
ftr-497	53	4	)	)	PUNCT
ftr-497	53	5	.	.	PUNCT
ftr-497	54	1	however	however	ADV
ftr-497	54	2	,	,	PUNCT
ftr-497	54	3	president	president	PROPN
ftr-497	54	4	clinton	clinton	PROPN
ftr-497	54	5	proposed	propose	VERB
ftr-497	54	6	restoring	restore	VERB
ftr-497	54	7	the	the	DET
ftr-497	54	8	maximum	maximum	ADJ
ftr-497	54	9	rate	rate	NOUN
ftr-497	54	10	to	to	ADP
ftr-497	54	11	55	55	NUM
ftr-497	54	12	%	%	NOUN
ftr-497	54	13	on	on	ADP
ftr-497	54	14	taxable	taxable	ADJ
ftr-497	54	15	transfers	transfer	NOUN
ftr-497	54	16	in	in	ADP
ftr-497	54	17	excess	excess	NOUN
ftr-497	54	18	of	of	ADP
ftr-497	54	19	s3,000,000	s3,000,000	PROPN
ftr-497	54	20	,	,	PUNCT
ftr-497	54	21	which	which	PRON
ftr-497	54	22	was	be	AUX
ftr-497	54	23	the	the	DET
ftr-497	54	24	maximum	maximum	ADJ
ftr-497	54	25	rate	rate	NOUN
ftr-497	54	26	before	before	ADP
ftr-497	54	27	1993	1993	NUM
ftr-497	54	28	.	.	PUNCT
ftr-497	55	1	staff	staff	NOUN
ftr-497	55	2	of	of	ADP
ftr-497	55	3	joint	joint	ADJ
ftr-497	55	4	comm	comm	NOUN
ftr-497	55	5	.	.	PUNCT
ftr-497	56	1	on	on	ADP
ftr-497	56	2	taxation	taxation	NOUN
ftr-497	56	3	,	,	PUNCT
ftr-497	56	4	103rd	103rd	PROPN
ftr-497	56	5	cong	cong	PROPN
ftr-497	56	6	..	..	PUNCT
ftr-497	56	7	1st	1st	ADJ
ftr-497	56	8	sess	sess	NOUN
ftr-497	56	9	.	.	PUNCT
ftr-497	56	10	,	,	PUNCT
ftr-497	56	11	summary	summary	NOUN
ftr-497	56	12	of	of	ADP
ftr-497	56	13	the	the	DET
ftr-497	56	14	president	president	NOUN
ftr-497	56	15	's	's	PART
ftr-497	56	16	revenue	revenue	NOUN
ftr-497	56	17	proposals	proposal	NOUN
ftr-497	56	18	32	32	NUM
ftr-497	56	19	(	(	PUNCT
ftr-497	56	20	comm	comm	NOUN
ftr-497	56	21	.	.	PUNCT
ftr-497	57	1	print	print	NOUN
ftr-497	57	2	1993	1993	NUM
ftr-497	57	3	)	)	PUNCT
ftr-497	57	4	.	.	PUNCT
ftr-497	58	1	this	this	DET
ftr-497	58	2	part	part	NOUN
ftr-497	58	3	of	of	ADP
ftr-497	58	4	the	the	DET
ftr-497	58	5	president	president	NOUN
ftr-497	58	6	's	's	PART
ftr-497	58	7	proposals	proposal	NOUN
ftr-497	58	8	has	have	AUX
ftr-497	58	9	been	be	AUX
ftr-497	58	10	adopted	adopt	VERB
ftr-497	58	11	in	in	ADP
ftr-497	58	12	both	both	CCONJ
ftr-497	58	13	the	the	DET
ftr-497	58	14	house	house	PROPN
ftr-497	58	15	and	and	CCONJ
ftr-497	58	16	senate	senate	PROPN
ftr-497	58	17	versions	version	NOUN
ftr-497	58	18	of	of	ADP
ftr-497	58	19	the	the	DET
ftr-497	58	20	pending	pende	VERB
ftr-497	58	21	tax	tax	NOUN
ftr-497	58	22	legislation	legislation	NOUN
ftr-497	58	23	and	and	CCONJ
ftr-497	58	24	thus	thus	ADV
ftr-497	58	25	the	the	DET
ftr-497	58	26	maximum	maximum	ADJ
ftr-497	58	27	rate	rate	NOUN
ftr-497	58	28	may	may	AUX
ftr-497	58	29	likely	likely	ADV
ftr-497	58	30	rise	rise	VERB
ftr-497	58	31	again	again	ADV
ftr-497	58	32	to	to	ADP
ftr-497	58	33	55	55	NUM
ftr-497	58	34	%	%	NOUN
ftr-497	58	35	.	.	PUNCT
ftr-497	59	1	h.r	h.r	PROPN
ftr-497	59	2	.	.	PROPN
ftr-497	59	3	2264	2264	NUM
ftr-497	59	4	.	.	PUNCT
ftr-497	60	1	103d	103d	NUM
ftr-497	60	2	cong	cong	NOUN
ftr-497	60	3	.	.	PUNCT
ftr-497	60	4	,	,	PUNCT
ftr-497	60	5	1st	1st	ADJ
ftr-497	60	6	sess	sess	NOUN
ftr-497	60	7	.	.	PUNCT
ftr-497	61	1	§	§	PROPN
ftr-497	61	2	14208	14208	NUM
ftr-497	61	3	(	(	PUNCT
ftr-497	61	4	19931	19931	NUM
ftr-497	61	5	:	:	PUNCT
ftr-497	61	6	s.	s.	PROPN
ftr-497	61	7	1134	1134	NUM
ftr-497	61	8	,	,	PUNCT
ftr-497	61	9	103d	103d	NUM
ftr-497	61	10	cong	cong	NOUN
ftr-497	61	11	.	.	PUNCT
ftr-497	61	12	,	,	PUNCT
ftr-497	61	13	1st	1st	ADJ
ftr-497	61	14	sess	sess	NOUN
ftr-497	61	15	.	.	PUNCT
ftr-497	62	1	§	§	PROPN
ftr-497	62	2	8208	8208	NUM
ftr-497	62	3	,	,	PUNCT
ftr-497	62	4	(	(	PUNCT
ftr-497	62	5	1993	1993	NUM
ftr-497	62	6	)	)	PUNCT
ftr-497	62	7	.	.	PUNCT
ftr-497	63	1	however	however	ADV
ftr-497	63	2	,	,	PUNCT
ftr-497	63	3	for	for	ADP
ftr-497	63	4	convenience	convenience	NOUN
ftr-497	63	5	and	and	CCONJ
ftr-497	63	6	consistency	consistency	NOUN
ftr-497	63	7	,	,	PUNCT
ftr-497	63	8	the	the	DET
ftr-497	63	9	50	50	NUM
ftr-497	63	10	%	%	NOUN
ftr-497	63	11	maximum	maximum	ADJ
ftr-497	63	12	rate	rate	NOUN
ftr-497	63	13	is	be	AUX
ftr-497	63	14	used	use	VERB
ftr-497	63	15	throughout	throughout	ADP
ftr-497	63	16	this	this	DET
ftr-497	63	17	article	article	NOUN
ftr-497	63	18	.	.	PUNCT
ftr-497	64	1	4	4	X
ftr-497	64	2	.	.	X
ftr-497	64	3	irc	irc	VERB
ftr-497	64	4	§	§	PROPN
ftr-497	64	5	§	§	PROPN
ftr-497	64	6	102(a	102(a	PROPN
ftr-497	64	7	)	)	PUNCT
ftr-497	64	8	;	;	PUNCT
ftr-497	64	9	1001(a	1001(a	NUM
ftr-497	64	10	)	)	PUNCT
ftr-497	64	11	,	,	PUNCT
ftr-497	64	12	(	(	PUNCT
ftr-497	64	13	b	b	NOUN
ftr-497	64	14	)	)	PUNCT
ftr-497	64	15	.	.	PUNCT
ftr-497	65	1	5	5	X
ftr-497	65	2	.	.	X
ftr-497	65	3	see	see	VERB
ftr-497	65	4	infra	infra	NOUN
ftr-497	65	5	part	part	NOUN
ftr-497	65	6	ii	ii	PROPN
ftr-497	65	7	b	b	PROPN
ftr-497	65	8	3	3	NUM
ftr-497	65	9	.	.	NOUN
ftr-497	65	10	6	6	NUM
ftr-497	65	11	.	.	PUNCT
ftr-497	66	1	if	if	SCONJ
ftr-497	66	2	the	the	DET
ftr-497	66	3	total	total	ADJ
ftr-497	66	4	gifts	gift	NOUN
ftr-497	66	5	made	make	VERB
ftr-497	66	6	to	to	ADP
ftr-497	66	7	one	one	NUM
ftr-497	66	8	donee	donee	NOUN
ftr-497	66	9	within	within	ADP
ftr-497	66	10	a	a	DET
ftr-497	66	11	calendar	calendar	NOUN
ftr-497	66	12	year	year	NOUN
ftr-497	66	13	exceed	exceed	VERB
ftr-497	66	14	s10.000	s10.000	NOUN
ftr-497	66	15	,	,	PUNCT
ftr-497	66	16	the	the	DET
ftr-497	66	17	annual	annual	ADJ
ftr-497	66	18	exclusion	exclusion	NOUN
ftr-497	66	19	applies	apply	VERB
ftr-497	66	20	to	to	ADP
ftr-497	66	21	the	the	DET
ftr-497	66	22	first	first	ADJ
ftr-497	66	23	s10,000	s10,000	NOUN
ftr-497	66	24	of	of	ADP
ftr-497	66	25	the	the	DET
ftr-497	66	26	gifts	gift	NOUN
ftr-497	66	27	.	.	PUNCT
ftr-497	67	1	irc	irc	PROPN
ftr-497	67	2	§	§	PROPN
ftr-497	67	3	2503(b	2503(b	NUM
ftr-497	67	4	)	)	PUNCT
ftr-497	67	5	.	.	PUNCT
ftr-497	68	1	7	7	X
ftr-497	68	2	.	.	X
ftr-497	68	3	irc	irc	PROPN
ftr-497	68	4	§	§	PROPN
ftr-497	68	5	2503(a	2503(a	NUM
ftr-497	68	6	)	)	PUNCT
ftr-497	68	7	,	,	PUNCT
ftr-497	68	8	(	(	PUNCT
ftr-497	68	9	b	b	X
ftr-497	68	10	)	)	PUNCT
ftr-497	68	11	;	;	PUNCT
ftr-497	68	12	regs	reg	NOUN
ftr-497	68	13	.	.	PUNCT
ftr-497	69	1	§	§	PROPN
ftr-497	69	2	25.2503	25.2503	NUM
ftr-497	69	3	-	-	SYM
ftr-497	69	4	3	3	NUM
ftr-497	69	5	:	:	PUNCT
ftr-497	69	6	see	see	VERB
ftr-497	69	7	infra	infra	NOUN
ftr-497	69	8	notes	note	VERB
ftr-497	69	9	100	100	NUM
ftr-497	69	10	-	-	SYM
ftr-497	69	11	02	02	NUM
ftr-497	69	12	and	and	CCONJ
ftr-497	69	13	accompanying	accompany	VERB
ftr-497	69	14	19931	19931	NUM
ftr-497	69	15	florida	florida	PROPN
ftr-497	69	16	tax	tax	PROPN
ftr-497	69	17	review	review	NOUN
ftr-497	69	18	the	the	DET
ftr-497	69	19	federal	federal	ADJ
ftr-497	69	20	transfer	transfer	NOUN
ftr-497	69	21	tax	tax	NOUN
ftr-497	70	1	system.8	system.8	ADV
ftr-497	70	2	yet	yet	ADV
ftr-497	70	3	,	,	PUNCT
ftr-497	70	4	at	at	ADP
ftr-497	70	5	the	the	DET
ftr-497	70	6	same	same	ADJ
ftr-497	70	7	time	time	NOUN
ftr-497	70	8	,	,	PUNCT
ftr-497	70	9	the	the	DET
ftr-497	70	10	annual	annual	ADJ
ftr-497	70	11	exclusion	exclusion	NOUN
ftr-497	70	12	is	be	AUX
ftr-497	70	13	not	not	PART
ftr-497	70	14	large	large	ADJ
ftr-497	70	15	enough	enough	ADV
ftr-497	70	16	to	to	PART
ftr-497	70	17	protect	protect	VERB
ftr-497	70	18	some	some	DET
ftr-497	70	19	types	type	NOUN
ftr-497	70	20	of	of	ADP
ftr-497	70	21	transfers	transfer	NOUN
ftr-497	70	22	that	that	PRON
ftr-497	70	23	should	should	AUX
ftr-497	70	24	be	be	AUX
ftr-497	70	25	protected	protect	VERB
ftr-497	70	26	from	from	ADP
ftr-497	70	27	gift	gift	NOUN
ftr-497	70	28	tax.9	tax.9	PROPN
ftr-497	70	29	in	in	ADP
ftr-497	70	30	addition	addition	NOUN
ftr-497	70	31	,	,	PUNCT
ftr-497	70	32	as	as	SCONJ
ftr-497	70	33	it	it	PRON
ftr-497	70	34	is	be	AUX
ftr-497	70	35	currently	currently	ADV
ftr-497	70	36	designed	design	VERB
ftr-497	70	37	and	and	CCONJ
ftr-497	70	38	used	use	VERB
ftr-497	70	39	,	,	PUNCT
ftr-497	70	40	the	the	DET
ftr-497	70	41	annual	annual	ADJ
ftr-497	70	42	exclusion	exclusion	NOUN
ftr-497	70	43	injects	inject	VERB
ftr-497	70	44	vertical	vertical	ADJ
ftr-497	70	45	inequity	inequity	NOUN
ftr-497	70	46	into	into	ADP
ftr-497	70	47	the	the	DET
ftr-497	70	48	transfer	transfer	NOUN
ftr-497	70	49	tax	tax	NOUN
ftr-497	70	50	system	system	NOUN
ftr-497	70	51	and	and	CCONJ
ftr-497	70	52	contributes	contribute	VERB
ftr-497	70	53	to	to	ADP
ftr-497	70	54	horizontal	horizontal	ADJ
ftr-497	70	55	inequity	inequity	NOUN
ftr-497	70	56	that	that	PRON
ftr-497	70	57	exists	exist	VERB
ftr-497	70	58	in	in	ADP
ftr-497	70	59	the	the	DET
ftr-497	70	60	system	system	NOUN
ftr-497	70	61	.	.	PUNCT
ftr-497	70	62	'	'	PUNCT
ftr-497	70	63	"	"	PUNCT
ftr-497	70	64	this	this	DET
ftr-497	70	65	article	article	NOUN
ftr-497	70	66	identifies	identify	VERB
ftr-497	70	67	problems	problem	NOUN
ftr-497	70	68	with	with	ADP
ftr-497	70	69	the	the	DET
ftr-497	70	70	annual	annual	ADJ
ftr-497	70	71	exclusion	exclusion	NOUN
ftr-497	70	72	and	and	CCONJ
ftr-497	70	73	suggests	suggest	VERB
ftr-497	70	74	modifications	modification	NOUN
ftr-497	70	75	that	that	PRON
ftr-497	70	76	,	,	PUNCT
ftr-497	70	77	if	if	SCONJ
ftr-497	70	78	enacted	enact	VERB
ftr-497	70	79	,	,	PUNCT
ftr-497	70	80	would	would	AUX
ftr-497	70	81	both	both	PRON
ftr-497	70	82	eliminate	eliminate	VERB
ftr-497	70	83	abusive	abusive	ADJ
ftr-497	70	84	uses	use	NOUN
ftr-497	70	85	of	of	ADP
ftr-497	70	86	the	the	DET
ftr-497	70	87	exclusion	exclusion	NOUN
ftr-497	70	88	and	and	CCONJ
ftr-497	70	89	expand	expand	VERB
ftr-497	70	90	sound	sound	NOUN
ftr-497	70	91	policy	policy	NOUN
ftr-497	70	92	based	base	VERB
ftr-497	70	93	uses	use	NOUN
ftr-497	70	94	of	of	ADP
ftr-497	70	95	other	other	ADJ
ftr-497	70	96	exclusions	exclusion	NOUN
ftr-497	70	97	.	.	PUNCT
ftr-497	71	1	part	part	NOUN
ftr-497	71	2	ii	ii	PROPN
ftr-497	71	3	of	of	ADP
ftr-497	71	4	the	the	DET
ftr-497	71	5	article	article	NOUN
ftr-497	71	6	briefly	briefly	ADV
ftr-497	71	7	sets	set	VERB
ftr-497	71	8	forth	forth	ADP
ftr-497	71	9	the	the	DET
ftr-497	71	10	basic	basic	ADJ
ftr-497	71	11	structure	structure	NOUN
ftr-497	71	12	of	of	ADP
ftr-497	71	13	each	each	DET
ftr-497	71	14	branch	branch	NOUN
ftr-497	71	15	of	of	ADP
ftr-497	71	16	the	the	DET
ftr-497	71	17	federal	federal	ADJ
ftr-497	71	18	transfer	transfer	NOUN
ftr-497	71	19	tax	tax	NOUN
ftr-497	71	20	system	system	NOUN
ftr-497	71	21	-	-	PUNCT
ftr-497	71	22	the	the	DET
ftr-497	71	23	estate	estate	NOUN
ftr-497	71	24	tax	tax	NOUN
ftr-497	71	25	,	,	PUNCT
ftr-497	71	26	the	the	DET
ftr-497	71	27	gift	gift	NOUN
ftr-497	71	28	tax	tax	NOUN
ftr-497	71	29	and	and	CCONJ
ftr-497	71	30	the	the	DET
ftr-497	71	31	generationskipping	generationskippe	VERB
ftr-497	71	32	transfer	transfer	NOUN
ftr-497	71	33	tax	tax	NOUN
ftr-497	71	34	.	.	PUNCT
ftr-497	72	1	it	it	PRON
ftr-497	72	2	then	then	ADV
ftr-497	72	3	examines	examine	VERB
ftr-497	72	4	the	the	DET
ftr-497	72	5	historical	historical	ADJ
ftr-497	72	6	relationship	relationship	NOUN
ftr-497	72	7	between	between	ADP
ftr-497	72	8	the	the	DET
ftr-497	72	9	gift	gift	NOUN
ftr-497	72	10	tax	tax	NOUN
ftr-497	72	11	and	and	CCONJ
ftr-497	72	12	the	the	DET
ftr-497	72	13	other	other	ADJ
ftr-497	72	14	federal	federal	ADJ
ftr-497	72	15	transfer	transfer	NOUN
ftr-497	72	16	taxes	taxis	NOUN
ftr-497	72	17	and	and	CCONJ
ftr-497	72	18	demonstrates	demonstrate	VERB
ftr-497	72	19	that	that	SCONJ
ftr-497	72	20	the	the	DET
ftr-497	72	21	annual	annual	ADJ
ftr-497	72	22	exclusion	exclusion	NOUN
ftr-497	72	23	from	from	ADP
ftr-497	72	24	gift	gift	NOUN
ftr-497	72	25	tax	tax	NOUN
ftr-497	72	26	is	be	AUX
ftr-497	72	27	actually	actually	ADV
ftr-497	72	28	an	an	DET
ftr-497	72	29	exception	exception	NOUN
ftr-497	72	30	to	to	ADP
ftr-497	72	31	each	each	DET
ftr-497	72	32	branch	branch	NOUN
ftr-497	72	33	of	of	ADP
ftr-497	72	34	the	the	DET
ftr-497	72	35	federal	federal	ADJ
ftr-497	72	36	transfer	transfer	NOUN
ftr-497	72	37	tax	tax	NOUN
ftr-497	72	38	system	system	NOUN
ftr-497	72	39	.	.	PUNCT
ftr-497	73	1	part	part	NOUN
ftr-497	73	2	i	i	PRON
ftr-497	73	3	explores	explore	VERB
ftr-497	73	4	the	the	DET
ftr-497	73	5	history	history	NOUN
ftr-497	73	6	and	and	CCONJ
ftr-497	73	7	purposes	purpose	NOUN
ftr-497	73	8	of	of	ADP
ftr-497	73	9	the	the	DET
ftr-497	73	10	annual	annual	ADJ
ftr-497	73	11	exclusion	exclusion	NOUN
ftr-497	73	12	and	and	CCONJ
ftr-497	73	13	the	the	DET
ftr-497	73	14	technical	technical	ADJ
ftr-497	73	15	requirements	requirement	NOUN
ftr-497	73	16	for	for	ADP
ftr-497	73	17	its	its	PRON
ftr-497	73	18	use	use	NOUN
ftr-497	73	19	and	and	CCONJ
ftr-497	73	20	discusses	discuss	VERB
ftr-497	73	21	current	current	ADJ
ftr-497	73	22	uses	use	NOUN
ftr-497	73	23	made	make	VERB
ftr-497	73	24	of	of	ADP
ftr-497	73	25	it	it	PRON
ftr-497	73	26	,	,	PUNCT
ftr-497	73	27	some	some	PRON
ftr-497	73	28	of	of	ADP
ftr-497	73	29	which	which	PRON
ftr-497	73	30	uses	use	VERB
ftr-497	73	31	are	be	AUX
ftr-497	73	32	inconsistent	inconsistent	ADJ
ftr-497	73	33	with	with	ADP
ftr-497	73	34	its	its	PRON
ftr-497	73	35	underlying	underlying	ADJ
ftr-497	73	36	policy	policy	NOUN
ftr-497	73	37	justification	justification	NOUN
ftr-497	73	38	.	.	PUNCT
ftr-497	74	1	part	part	NOUN
ftr-497	74	2	iv	iv	NUM
ftr-497	74	3	explores	explore	NOUN
ftr-497	74	4	and	and	CCONJ
ftr-497	74	5	analyzes	analyze	VERB
ftr-497	74	6	problems	problem	NOUN
ftr-497	74	7	in	in	ADP
ftr-497	74	8	the	the	DET
ftr-497	74	9	transfer	transfer	NOUN
ftr-497	74	10	tax	tax	NOUN
ftr-497	74	11	system	system	NOUN
ftr-497	74	12	caused	cause	VERB
ftr-497	74	13	by	by	ADP
ftr-497	74	14	the	the	DET
ftr-497	74	15	annual	annual	ADJ
ftr-497	74	16	exclusion	exclusion	NOUN
ftr-497	74	17	as	as	SCONJ
ftr-497	74	18	it	it	PRON
ftr-497	74	19	is	be	AUX
ftr-497	74	20	currently	currently	ADV
ftr-497	74	21	designed	design	VERB
ftr-497	74	22	and	and	CCONJ
ftr-497	74	23	used	use	VERB
ftr-497	74	24	.	.	PUNCT
ftr-497	75	1	part	part	NOUN
ftr-497	75	2	v	v	NOUN
ftr-497	75	3	discusses	discuss	VERB
ftr-497	75	4	possible	possible	ADJ
ftr-497	75	5	modifications	modification	NOUN
ftr-497	75	6	of	of	ADP
ftr-497	75	7	the	the	DET
ftr-497	75	8	exclusion	exclusion	NOUN
ftr-497	75	9	.	.	PUNCT
ftr-497	76	1	this	this	DET
ftr-497	76	2	article	article	NOUN
ftr-497	76	3	concludes	conclude	VERB
ftr-497	76	4	that	that	SCONJ
ftr-497	76	5	,	,	PUNCT
ftr-497	76	6	because	because	SCONJ
ftr-497	76	7	of	of	ADP
ftr-497	76	8	enforcement	enforcement	NOUN
ftr-497	76	9	and	and	CCONJ
ftr-497	76	10	administration	administration	NOUN
ftr-497	76	11	concerns	concern	NOUN
ftr-497	76	12	and	and	CCONJ
ftr-497	76	13	in	in	ADP
ftr-497	76	14	order	order	NOUN
ftr-497	76	15	to	to	PART
ftr-497	76	16	limit	limit	VERB
ftr-497	76	17	government	government	NOUN
ftr-497	76	18	intrusion	intrusion	NOUN
ftr-497	76	19	into	into	ADP
ftr-497	76	20	daily	daily	ADJ
ftr-497	76	21	life	life	NOUN
ftr-497	76	22	,	,	PUNCT
ftr-497	76	23	it	it	PRON
ftr-497	76	24	is	be	AUX
ftr-497	76	25	desirable	desirable	ADJ
ftr-497	76	26	to	to	PART
ftr-497	76	27	retain	retain	VERB
ftr-497	76	28	the	the	DET
ftr-497	76	29	annual	annual	ADJ
ftr-497	76	30	exclusion	exclusion	NOUN
ftr-497	76	31	in	in	ADP
ftr-497	76	32	some	some	DET
ftr-497	76	33	form	form	NOUN
ftr-497	76	34	,	,	PUNCT
ftr-497	76	35	but	but	CCONJ
ftr-497	76	36	it	it	PRON
ftr-497	76	37	should	should	AUX
ftr-497	76	38	be	be	AUX
ftr-497	76	39	substantially	substantially	ADV
ftr-497	76	40	modified	modify	VERB
ftr-497	76	41	.	.	PUNCT
ftr-497	77	1	the	the	DET
ftr-497	77	2	most	most	ADV
ftr-497	77	3	desirable	desirable	ADJ
ftr-497	77	4	modifications	modification	NOUN
ftr-497	77	5	are	be	AUX
ftr-497	77	6	to	to	ADP
ftr-497	77	7	:	:	PUNCT
ftr-497	77	8	(	(	PUNCT
ftr-497	77	9	i	i	NOUN
ftr-497	77	10	)	)	PUNCT
ftr-497	77	11	reduce	reduce	VERB
ftr-497	77	12	the	the	DET
ftr-497	77	13	annual	annual	ADJ
ftr-497	77	14	exclusion	exclusion	NOUN
ftr-497	77	15	to	to	ADP
ftr-497	77	16	that	that	DET
ftr-497	77	17	amount	amount	NOUN
ftr-497	77	18	of	of	ADP
ftr-497	77	19	incidental	incidental	ADJ
ftr-497	77	20	gifts	gift	NOUN
ftr-497	77	21	made	make	VERB
ftr-497	77	22	on	on	ADP
ftr-497	77	23	average	average	ADJ
ftr-497	77	24	by	by	ADP
ftr-497	77	25	persons	person	NOUN
ftr-497	77	26	with	with	ADP
ftr-497	77	27	approximately	approximately	ADV
ftr-497	77	28	$	$	SYM
ftr-497	77	29	600,000	600,000	NUM
ftr-497	77	30	of	of	ADP
ftr-497	77	31	wealth	wealth	NOUN
ftr-497	77	32	;	;	PUNCT
ftr-497	77	33	(	(	PUNCT
ftr-497	77	34	ii	ii	NOUN
ftr-497	77	35	)	)	PUNCT
ftr-497	77	36	place	place	NOUN
ftr-497	77	37	a	a	DET
ftr-497	77	38	cap	cap	NOUN
ftr-497	77	39	on	on	ADP
ftr-497	77	40	the	the	DET
ftr-497	77	41	annual	annual	ADJ
ftr-497	77	42	exclusion	exclusion	NOUN
ftr-497	77	43	of	of	ADP
ftr-497	77	44	$	$	SYM
ftr-497	77	45	20,000	20,000	NUM
ftr-497	77	46	per	per	ADP
ftr-497	77	47	year	year	NOUN
ftr-497	77	48	,	,	PUNCT
ftr-497	77	49	per	per	ADP
ftr-497	77	50	donor	donor	NOUN
ftr-497	77	51	;	;	PUNCT
ftr-497	77	52	(	(	PUNCT
ftr-497	77	53	iii	iii	X
ftr-497	77	54	)	)	PUNCT
ftr-497	77	55	allow	allow	VERB
ftr-497	77	56	the	the	DET
ftr-497	77	57	annual	annual	ADJ
ftr-497	77	58	exclusion	exclusion	NOUN
ftr-497	77	59	only	only	ADV
ftr-497	77	60	for	for	ADP
ftr-497	77	61	outright	outright	ADJ
ftr-497	77	62	gifts	gift	NOUN
ftr-497	77	63	or	or	CCONJ
ftr-497	77	64	for	for	ADP
ftr-497	77	65	gifts	gift	NOUN
ftr-497	77	66	to	to	AUX
ftr-497	77	67	trusts	trust	NOUN
ftr-497	77	68	that	that	PRON
ftr-497	77	69	may	may	AUX
ftr-497	77	70	make	make	VERB
ftr-497	77	71	distributions	distribution	NOUN
ftr-497	77	72	only	only	ADV
ftr-497	77	73	to	to	ADP
ftr-497	77	74	one	one	NUM
ftr-497	77	75	beneficiary	beneficiary	NOUN
ftr-497	77	76	and	and	CCONJ
ftr-497	77	77	that	that	PRON
ftr-497	77	78	require	require	VERB
ftr-497	77	79	inclusion	inclusion	NOUN
ftr-497	77	80	of	of	ADP
ftr-497	77	81	any	any	DET
ftr-497	77	82	amount	amount	NOUN
ftr-497	77	83	not	not	PART
ftr-497	77	84	so	so	ADV
ftr-497	77	85	distributed	distribute	VERB
ftr-497	77	86	in	in	ADP
ftr-497	77	87	that	that	DET
ftr-497	77	88	beneficiary	beneficiary	NOUN
ftr-497	77	89	's	's	PART
ftr-497	77	90	gross	gross	ADJ
ftr-497	77	91	estate	estate	NOUN
ftr-497	77	92	;	;	PUNCT
ftr-497	77	93	and	and	CCONJ
ftr-497	77	94	(	(	PUNCT
ftr-497	77	95	iv	iv	X
ftr-497	77	96	)	)	PUNCT
ftr-497	77	97	expand	expand	VERB
ftr-497	77	98	existing	exist	VERB
ftr-497	77	99	exclusions	exclusion	NOUN
ftr-497	77	100	for	for	ADP
ftr-497	77	101	tuition	tuition	NOUN
ftr-497	77	102	gifts	gift	NOUN
ftr-497	77	103	and	and	CCONJ
ftr-497	77	104	medical	medical	ADJ
ftr-497	77	105	care	care	NOUN
ftr-497	77	106	gifts	gift	NOUN
ftr-497	77	107	,	,	PUNCT
ftr-497	77	108	which	which	PRON
ftr-497	77	109	exclusions	exclusion	NOUN
ftr-497	77	110	should	should	AUX
ftr-497	77	111	include	include	VERB
ftr-497	77	112	expenditures	expenditure	NOUN
ftr-497	77	113	made	make	VERB
ftr-497	77	114	for	for	ADP
ftr-497	77	115	housing	housing	NOUN
ftr-497	77	116	,	,	PUNCT
ftr-497	77	117	food	food	NOUN
ftr-497	77	118	,	,	PUNCT
ftr-497	77	119	books	book	NOUN
ftr-497	77	120	and	and	CCONJ
ftr-497	77	121	other	other	ADJ
ftr-497	77	122	expenses	expense	NOUN
ftr-497	77	123	common	common	ADJ
ftr-497	77	124	to	to	ADP
ftr-497	77	125	education	education	NOUN
ftr-497	77	126	and	and	CCONJ
ftr-497	77	127	to	to	PART
ftr-497	77	128	care	care	VERB
ftr-497	77	129	of	of	ADP
ftr-497	77	130	the	the	DET
ftr-497	77	131	elderly	elderly	ADJ
ftr-497	77	132	and	and	CCONJ
ftr-497	77	133	other	other	ADJ
ftr-497	77	134	persons	person	NOUN
ftr-497	77	135	unable	unable	ADJ
ftr-497	77	136	to	to	PART
ftr-497	77	137	provide	provide	VERB
ftr-497	77	138	for	for	ADP
ftr-497	77	139	themselves	themselves	PRON
ftr-497	77	140	.	.	PUNCT
ftr-497	78	1	attached	attach	VERB
ftr-497	78	2	as	as	ADP
ftr-497	78	3	an	an	DET
ftr-497	78	4	appendix	appendix	NOUN
ftr-497	78	5	to	to	ADP
ftr-497	78	6	this	this	DET
ftr-497	78	7	article	article	NOUN
ftr-497	78	8	is	be	AUX
ftr-497	78	9	draft	draft	VERB
ftr-497	78	10	statutory	statutory	ADJ
ftr-497	78	11	language	language	NOUN
ftr-497	78	12	designed	design	VERB
ftr-497	78	13	to	to	PART
ftr-497	78	14	accomplish	accomplish	VERB
ftr-497	78	15	the	the	DET
ftr-497	78	16	proposed	propose	VERB
ftr-497	78	17	changes	change	NOUN
ftr-497	78	18	in	in	ADP
ftr-497	78	19	the	the	DET
ftr-497	78	20	law	law	NOUN
ftr-497	78	21	.	.	PUNCT
ftr-497	79	1	specifically	specifically	ADV
ftr-497	79	2	,	,	PUNCT
ftr-497	79	3	the	the	DET
ftr-497	79	4	statutory	statutory	ADJ
ftr-497	79	5	language	language	NOUN
ftr-497	79	6	modifies	modify	VERB
ftr-497	79	7	the	the	DET
ftr-497	79	8	annual	annual	ADJ
ftr-497	79	9	exclusion	exclusion	NOUN
ftr-497	79	10	and	and	CCONJ
ftr-497	79	11	creates	create	VERB
ftr-497	79	12	a	a	DET
ftr-497	79	13	gift	gift	NOUN
ftr-497	79	14	tax	tax	NOUN
ftr-497	79	15	exclusion	exclusion	NOUN
ftr-497	79	16	for	for	ADP
ftr-497	79	17	transfers	transfer	NOUN
ftr-497	79	18	for	for	ADP
ftr-497	79	19	student	student	NOUN
ftr-497	79	20	expenses	expense	NOUN
ftr-497	79	21	and	and	CCONJ
ftr-497	79	22	for	for	ADP
ftr-497	79	23	expenses	expense	NOUN
ftr-497	79	24	of	of	ADP
ftr-497	79	25	the	the	DET
ftr-497	79	26	elderly	elderly	ADJ
ftr-497	79	27	and	and	CCONJ
ftr-497	79	28	incompetent	incompetent	ADJ
ftr-497	79	29	.	.	PUNCT
ftr-497	80	1	8	8	X
ftr-497	80	2	.	.	X
ftr-497	80	3	see	see	VERB
ftr-497	80	4	infra	infra	NOUN
ftr-497	80	5	part	part	NOUN
ftr-497	80	6	hi	hi	INTJ
ftr-497	80	7	c	c	NOUN
ftr-497	80	8	1	1	NUM
ftr-497	80	9	.	.	PUNCT
ftr-497	81	1	the	the	DET
ftr-497	81	2	term	term	NOUN
ftr-497	81	3	"	"	PUNCT
ftr-497	81	4	federal	federal	ADJ
ftr-497	81	5	transfer	transfer	NOUN
ftr-497	81	6	tax	tax	NOUN
ftr-497	81	7	system	system	NOUN
ftr-497	81	8	"	"	PUNCT
ftr-497	81	9	means	mean	VERB
ftr-497	81	10	the	the	DET
ftr-497	81	11	gift	gift	NOUN
ftr-497	81	12	tax	tax	NOUN
ftr-497	81	13	,	,	PUNCT
ftr-497	81	14	the	the	DET
ftr-497	81	15	estate	estate	NOUN
ftr-497	81	16	tax	tax	NOUN
ftr-497	81	17	,	,	PUNCT
ftr-497	81	18	and	and	CCONJ
ftr-497	81	19	the	the	DET
ftr-497	81	20	generation	generation	NOUN
ftr-497	81	21	-	-	PUNCT
ftr-497	81	22	skipping	skip	VERB
ftr-497	81	23	transfer	transfer	NOUN
ftr-497	81	24	tax	tax	NOUN
ftr-497	81	25	taken	take	VERB
ftr-497	81	26	in	in	ADP
ftr-497	81	27	combination	combination	NOUN
ftr-497	81	28	.	.	PUNCT
ftr-497	82	1	9	9	X
ftr-497	82	2	.	.	X
ftr-497	82	3	see	see	VERB
ftr-497	82	4	infra	infra	NOUN
ftr-497	82	5	part	part	NOUN
ftr-497	82	6	ih	ih	NOUN
ftr-497	82	7	c	c	NOUN
ftr-497	82	8	3	3	NUM
ftr-497	82	9	.	.	NOUN
ftr-497	82	10	10	10	NUM
ftr-497	82	11	.	.	PUNCT
ftr-497	83	1	see	see	VERB
ftr-497	83	2	infra	infra	NOUN
ftr-497	83	3	part	part	NOUN
ftr-497	83	4	iv	iv	NUM
ftr-497	83	5	b	b	NOUN
ftr-497	83	6	,	,	PUNCT
ftr-497	83	7	c.	c.	PROPN
ftr-497	84	1	[	[	X
ftr-497	84	2	vol	vol	NOUN
ftr-497	84	3	.	.	PUNCT
ftr-497	85	1	1:7	1:7	NUM
ftr-497	85	2	should	should	AUX
ftr-497	85	3	we	we	PRON
ftr-497	85	4	give	give	VERB
ftr-497	85	5	away	away	ADP
ftr-497	85	6	the	the	DET
ftr-497	85	7	annual	annual	ADJ
ftr-497	85	8	erclusion	erclusion	NOUN
ftr-497	85	9	?	?	PUNCT
ftr-497	86	1	h.	h.	PROPN
ftr-497	87	1	the	the	DET
ftr-497	87	2	relationship	relationship	NOUN
ftr-497	87	3	of	of	ADP
ftr-497	87	4	the	the	DET
ftr-497	87	5	federal	federal	ADJ
ftr-497	87	6	transfer	transfer	NOUN
ftr-497	87	7	taxes	taxis	NOUN
ftr-497	87	8	to	to	PART
ftr-497	87	9	understand	understand	VERB
ftr-497	87	10	the	the	DET
ftr-497	87	11	significance	significance	NOUN
ftr-497	87	12	of	of	ADP
ftr-497	87	13	the	the	DET
ftr-497	87	14	annual	annual	ADJ
ftr-497	87	15	exclusion	exclusion	NOUN
ftr-497	87	16	,	,	PUNCT
ftr-497	87	17	the	the	DET
ftr-497	87	18	opportunity	opportunity	NOUN
ftr-497	87	19	to	to	PART
ftr-497	87	20	avoid	avoid	VERB
ftr-497	87	21	federal	federal	ADJ
ftr-497	87	22	transfer	transfer	NOUN
ftr-497	87	23	tax	tax	NOUN
ftr-497	87	24	that	that	PRON
ftr-497	87	25	it	it	PRON
ftr-497	87	26	represents	represent	VERB
ftr-497	87	27	,	,	PUNCT
ftr-497	87	28	and	and	CCONJ
ftr-497	87	29	the	the	DET
ftr-497	87	30	degree	degree	NOUN
ftr-497	87	31	to	to	PART
ftr-497	87	32	which	which	PRON
ftr-497	87	33	it	it	PRON
ftr-497	87	34	is	be	AUX
ftr-497	87	35	inconsistent	inconsistent	ADJ
ftr-497	87	36	with	with	ADP
ftr-497	87	37	the	the	DET
ftr-497	87	38	general	general	ADJ
ftr-497	87	39	purposes	purpose	NOUN
ftr-497	87	40	of	of	ADP
ftr-497	87	41	the	the	DET
ftr-497	87	42	transfer	transfer	NOUN
ftr-497	87	43	tax	tax	NOUN
ftr-497	87	44	system	system	NOUN
ftr-497	87	45	,	,	PUNCT
ftr-497	87	46	it	it	PRON
ftr-497	87	47	is	be	AUX
ftr-497	87	48	necessary	necessary	ADJ
ftr-497	87	49	to	to	PART
ftr-497	87	50	have	have	VERB
ftr-497	87	51	an	an	DET
ftr-497	87	52	understanding	understanding	NOUN
ftr-497	87	53	of	of	ADP
ftr-497	87	54	that	that	DET
ftr-497	87	55	system	system	NOUN
ftr-497	87	56	and	and	CCONJ
ftr-497	87	57	of	of	ADP
ftr-497	87	58	its	its	PRON
ftr-497	87	59	historical	historical	ADJ
ftr-497	87	60	purposes	purpose	NOUN
ftr-497	87	61	and	and	CCONJ
ftr-497	87	62	development	development	NOUN
ftr-497	87	63	.	.	PUNCT
ftr-497	88	1	this	this	DET
ftr-497	88	2	part	part	NOUN
ftr-497	88	3	ii	ii	NOUN
ftr-497	88	4	provides	provide	VERB
ftr-497	88	5	the	the	DET
ftr-497	88	6	appropriate	appropriate	ADJ
ftr-497	88	7	background	background	NOUN
ftr-497	88	8	.	.	PUNCT
ftr-497	89	1	a.	a.	NOUN
ftr-497	90	1	the	the	DET
ftr-497	90	2	federal	federal	ADJ
ftr-497	90	3	estate	estate	NOUN
ftr-497	90	4	tax	tax	NOUN
ftr-497	90	5	1	1	X
ftr-497	90	6	.	.	PUNCT
ftr-497	91	1	overview.-the	overview.-the	DET
ftr-497	91	2	federal	federal	ADJ
ftr-497	91	3	estate	estate	NOUN
ftr-497	91	4	tax	tax	NOUN
ftr-497	91	5	,	,	PUNCT
ftr-497	91	6	originally	originally	ADV
ftr-497	91	7	adopted	adopt	VERB
ftr-497	91	8	in	in	ADP
ftr-497	91	9	1916	1916	NUM
ftr-497	91	10	,	,	PUNCT
ftr-497	91	11	is	be	AUX
ftr-497	91	12	an	an	DET
ftr-497	91	13	excise	excise	NOUN
ftr-497	91	14	tax	tax	NOUN
ftr-497	91	15	imposed	impose	VERB
ftr-497	91	16	upon	upon	SCONJ
ftr-497	91	17	the	the	DET
ftr-497	91	18	transfer	transfer	NOUN
ftr-497	91	19	of	of	ADP
ftr-497	91	20	property	property	NOUN
ftr-497	91	21	at	at	ADP
ftr-497	91	22	death	death	NOUN
ftr-497	91	23	.	.	PUNCT
ftr-497	91	24	"	"	PUNCT
ftr-497	92	1	a	a	DET
ftr-497	92	2	major	major	ADJ
ftr-497	92	3	reason	reason	NOUN
ftr-497	92	4	for	for	ADP
ftr-497	92	5	taxing	tax	VERB
ftr-497	92	6	estates	estate	NOUN
ftr-497	92	7	,	,	PUNCT
ftr-497	92	8	in	in	ADP
ftr-497	92	9	addition	addition	NOUN
ftr-497	92	10	to	to	ADP
ftr-497	92	11	generating	generate	VERB
ftr-497	92	12	revenue	revenue	NOUN
ftr-497	92	13	,	,	PUNCT
ftr-497	92	14	was	be	AUX
ftr-497	92	15	breaking	break	VERB
ftr-497	92	16	up	up	ADP
ftr-497	92	17	concentrations	concentration	NOUN
ftr-497	92	18	of	of	ADP
ftr-497	92	19	wealth	wealth	NOUN
ftr-497	92	20	.	.	PUNCT
ftr-497	93	1	2	2	NUM
ftr-497	93	2	subject	subject	NOUN
ftr-497	93	3	to	to	ADP
ftr-497	93	4	the	the	DET
ftr-497	93	5	exceptions	exception	NOUN
ftr-497	93	6	discussed	discuss	VERB
ftr-497	93	7	below	below	ADV
ftr-497	93	8	,	,	PUNCT
ftr-497	93	9	the	the	DET
ftr-497	93	10	11	11	NUM
ftr-497	93	11	.	.	PUNCT
ftr-497	94	1	revenue	revenue	NOUN
ftr-497	94	2	act	act	NOUN
ftr-497	94	3	of	of	ADP
ftr-497	94	4	1916	1916	NUM
ftr-497	94	5	,	,	PUNCT
ftr-497	94	6	pub	pub	NOUN
ftr-497	94	7	.	.	PUNCT
ftr-497	95	1	l.	l.	PROPN
ftr-497	95	2	no	no	INTJ
ftr-497	95	3	.	.	PROPN
ftr-497	96	1	64	64	NUM
ftr-497	96	2	-	-	SYM
ftr-497	96	3	271	271	NUM
ftr-497	96	4	,	,	PUNCT
ftr-497	96	5	§	§	PROPN
ftr-497	96	6	§	§	PROPN
ftr-497	96	7	200	200	NUM
ftr-497	96	8	-	-	SYM
ftr-497	96	9	212	212	NUM
ftr-497	96	10	,	,	PUNCT
ftr-497	96	11	39	39	NUM
ftr-497	96	12	stat	stat	NOUN
ftr-497	96	13	.	.	PUNCT
ftr-497	97	1	756	756	NUM
ftr-497	97	2	.	.	PUNCT
ftr-497	98	1	777	777	NUM
ftr-497	98	2	-	-	SYM
ftr-497	98	3	80	80	NUM
ftr-497	98	4	(	(	PUNCT
ftr-497	98	5	1916	1916	NUM
ftr-497	98	6	)	)	PUNCT
ftr-497	98	7	;	;	PUNCT
ftr-497	98	8	irc	irc	PROPN
ftr-497	98	9	§	§	PROPN
ftr-497	98	10	2001(a	2001(a	NUM
ftr-497	98	11	)	)	PUNCT
ftr-497	98	12	.	.	PUNCT
ftr-497	99	1	12	12	NUM
ftr-497	99	2	.	.	PUNCT
ftr-497	100	1	with	with	ADP
ftr-497	100	2	respect	respect	NOUN
ftr-497	100	3	to	to	ADP
ftr-497	100	4	the	the	DET
ftr-497	100	5	revenue	revenue	NOUN
ftr-497	100	6	raising	raise	VERB
ftr-497	100	7	purposes	purpose	NOUN
ftr-497	100	8	behind	behind	ADP
ftr-497	100	9	its	its	PRON
ftr-497	100	10	original	original	ADJ
ftr-497	100	11	adoption	adoption	NOUN
ftr-497	100	12	.	.	PUNCT
ftr-497	101	1	see	see	VERB
ftr-497	101	2	h.r	h.r	PROPN
ftr-497	101	3	.	.	PROPN
ftr-497	101	4	rep	rep	PROPN
ftr-497	101	5	.	.	PROPN
ftr-497	101	6	no	no	PROPN
ftr-497	101	7	.	.	PROPN
ftr-497	101	8	922	922	NUM
ftr-497	101	9	,	,	PUNCT
ftr-497	101	10	64th	64th	ADJ
ftr-497	101	11	cong	cong	NOUN
ftr-497	101	12	.	.	PUNCT
ftr-497	102	1	,	,	PUNCT
ftr-497	102	2	1st	1st	ADJ
ftr-497	102	3	sess	sess	NOUN
ftr-497	102	4	.	.	PUNCT
ftr-497	103	1	1	1	NUM
ftr-497	103	2	-	-	SYM
ftr-497	103	3	5	5	NUM
ftr-497	103	4	,	,	PUNCT
ftr-497	103	5	and	and	CCONJ
ftr-497	103	6	s.	s.	PROPN
ftr-497	103	7	rep	rep	PROPN
ftr-497	103	8	.	.	PROPN
ftr-497	104	1	no	no	INTJ
ftr-497	104	2	.	.	NOUN
ftr-497	105	1	793	793	NUM
ftr-497	105	2	,	,	PUNCT
ftr-497	105	3	64th	64th	ADJ
ftr-497	105	4	cong	cong	NOUN
ftr-497	105	5	.	.	PUNCT
ftr-497	105	6	,	,	PUNCT
ftr-497	105	7	1st	1st	ADJ
ftr-497	105	8	sess	sess	NOUN
ftr-497	105	9	.	.	PUNCT
ftr-497	106	1	1	1	NUM
ftr-497	106	2	-	-	SYM
ftr-497	106	3	4	4	NUM
ftr-497	106	4	,	,	PUNCT
ftr-497	106	5	both	both	PRON
ftr-497	106	6	reprinted	reprint	VERB
ftr-497	106	7	in	in	ADP
ftr-497	106	8	93	93	NUM
ftr-497	106	9	u.s	u.s	PROPN
ftr-497	106	10	.	.	PROPN
ftr-497	106	11	revenue	revenue	NOUN
ftr-497	106	12	acts	act	VERB
ftr-497	106	13	1909	1909	NUM
ftr-497	106	14	-	-	SYM
ftr-497	106	15	1950	1950	NUM
ftr-497	106	16	(	(	PUNCT
ftr-497	106	17	b.	b.	PROPN
ftr-497	106	18	reams	reams	PROPN
ftr-497	106	19	ed	ed	NOUN
ftr-497	106	20	.	.	PUNCT
ftr-497	106	21	)	)	PUNCT
ftr-497	107	1	(	(	PUNCT
ftr-497	107	2	1979	1979	NUM
ftr-497	107	3	)	)	PUNCT
ftr-497	107	4	.	.	PUNCT
ftr-497	108	1	as	as	ADP
ftr-497	108	2	to	to	ADP
ftr-497	108	3	the	the	DET
ftr-497	108	4	purpose	purpose	NOUN
ftr-497	108	5	of	of	ADP
ftr-497	108	6	breaking	break	VERB
ftr-497	108	7	up	up	ADP
ftr-497	108	8	concentrations	concentration	NOUN
ftr-497	108	9	of	of	ADP
ftr-497	108	10	wealth	wealth	NOUN
ftr-497	108	11	,	,	PUNCT
ftr-497	108	12	see	see	VERB
ftr-497	108	13	the	the	DET
ftr-497	108	14	testimony	testimony	NOUN
ftr-497	108	15	given	give	VERB
ftr-497	108	16	on	on	ADP
ftr-497	108	17	the	the	DET
ftr-497	108	18	estate	estate	NOUN
ftr-497	108	19	tax	tax	NOUN
ftr-497	108	20	before	before	ADP
ftr-497	108	21	the	the	DET
ftr-497	108	22	house	house	NOUN
ftr-497	108	23	ways	way	NOUN
ftr-497	108	24	and	and	CCONJ
ftr-497	108	25	means	mean	VERB
ftr-497	108	26	committee	committee	NOUN
ftr-497	108	27	between	between	ADP
ftr-497	108	28	october	october	PROPN
ftr-497	108	29	19	19	NUM
ftr-497	108	30	and	and	CCONJ
ftr-497	108	31	november	november	PROPN
ftr-497	108	32	3	3	NUM
ftr-497	108	33	,	,	PUNCT
ftr-497	108	34	1925	1925	NUM
ftr-497	108	35	,	,	PUNCT
ftr-497	108	36	with	with	ADP
ftr-497	108	37	respect	respect	NOUN
ftr-497	108	38	to	to	ADP
ftr-497	108	39	proposed	propose	VERB
ftr-497	108	40	revenue	revenue	NOUN
ftr-497	108	41	revisions	revision	NOUN
ftr-497	108	42	,	,	PUNCT
ftr-497	108	43	reprinted	reprint	VERB
ftr-497	108	44	in	in	ADP
ftr-497	108	45	7	7	NUM
ftr-497	108	46	u.s	u.s	PROPN
ftr-497	108	47	.	.	PROPN
ftr-497	108	48	revenue	revenue	NOUN
ftr-497	108	49	acts	act	VERB
ftr-497	108	50	1909	1909	NUM
ftr-497	108	51	-	-	SYM
ftr-497	108	52	1950	1950	NUM
ftr-497	108	53	,	,	PUNCT
ftr-497	108	54	at	at	ADP
ftr-497	108	55	293	293	NUM
ftr-497	108	56	-	-	SYM
ftr-497	108	57	510	510	NUM
ftr-497	108	58	.	.	PUNCT
ftr-497	109	1	especially	especially	ADV
ftr-497	109	2	the	the	DET
ftr-497	109	3	statement	statement	NOUN
ftr-497	109	4	of	of	ADP
ftr-497	109	5	rep	rep	PROPN
ftr-497	109	6	.	.	PROPN
ftr-497	109	7	ramseyer	ramseyer	PROPN
ftr-497	109	8	from	from	ADP
ftr-497	109	9	iowa	iowa	PROPN
ftr-497	109	10	,	,	PUNCT
ftr-497	109	11	who	who	PRON
ftr-497	109	12	introduced	introduce	VERB
ftr-497	109	13	an	an	DET
ftr-497	109	14	article	article	NOUN
ftr-497	109	15	by	by	ADP
ftr-497	109	16	andrew	andrew	PROPN
ftr-497	109	17	carnegie	carnegie	PROPN
ftr-497	109	18	to	to	PART
ftr-497	109	19	support	support	VERB
ftr-497	109	20	the	the	DET
ftr-497	109	21	notion	notion	NOUN
ftr-497	109	22	that	that	SCONJ
ftr-497	109	23	an	an	DET
ftr-497	109	24	estate	estate	NOUN
ftr-497	109	25	tax	tax	NOUN
ftr-497	109	26	was	be	AUX
ftr-497	109	27	an	an	DET
ftr-497	109	28	appropriate	appropriate	ADJ
ftr-497	109	29	tax	tax	NOUN
ftr-497	109	30	to	to	PART
ftr-497	109	31	impose	impose	VERB
ftr-497	109	32	.	.	PUNCT
ftr-497	110	1	i	i	PRON
ftr-497	110	2	d.	d.	PROPN
ftr-497	110	3	at	at	ADP
ftr-497	110	4	398418	398418	NUM
ftr-497	110	5	.	.	PUNCT
ftr-497	111	1	there	there	PRON
ftr-497	111	2	was	be	VERB
ftr-497	111	3	also	also	ADV
ftr-497	111	4	substantial	substantial	ADJ
ftr-497	111	5	testimony	testimony	NOUN
ftr-497	111	6	in	in	ADP
ftr-497	111	7	favor	favor	NOUN
ftr-497	111	8	of	of	ADP
ftr-497	111	9	repeal	repeal	NOUN
ftr-497	111	10	of	of	ADP
ftr-497	111	11	the	the	DET
ftr-497	111	12	estate	estate	NOUN
ftr-497	111	13	tax	tax	NOUN
ftr-497	111	14	.	.	PUNCT
ftr-497	112	1	however	however	ADV
ftr-497	112	2	,	,	PUNCT
ftr-497	112	3	it	it	PRON
ftr-497	112	4	was	be	AUX
ftr-497	112	5	not	not	PART
ftr-497	112	6	repealed	repeal	VERB
ftr-497	112	7	,	,	PUNCT
ftr-497	112	8	although	although	SCONJ
ftr-497	112	9	the	the	DET
ftr-497	112	10	exemption	exemption	NOUN
ftr-497	112	11	was	be	AUX
ftr-497	112	12	increased	increase	VERB
ftr-497	112	13	and	and	CCONJ
ftr-497	113	1	the	the	DET
ftr-497	113	2	rates	rate	NOUN
ftr-497	113	3	reduced	reduce	VERB
ftr-497	113	4	by	by	ADP
ftr-497	113	5	the	the	DET
ftr-497	113	6	revenue	revenue	NOUN
ftr-497	113	7	act	act	NOUN
ftr-497	113	8	of	of	ADP
ftr-497	113	9	1926	1926	NUM
ftr-497	113	10	,	,	PUNCT
ftr-497	113	11	pub	pub	NOUN
ftr-497	113	12	.	.	PUNCT
ftr-497	114	1	l.	l.	PROPN
ftr-497	114	2	no	no	INTJ
ftr-497	114	3	.	.	PROPN
ftr-497	115	1	69	69	NUM
ftr-497	115	2	-	-	SYM
ftr-497	115	3	20	20	NUM
ftr-497	115	4	,	,	PUNCT
ftr-497	115	5	§	§	PROPN
ftr-497	115	6	§	§	PROPN
ftr-497	115	7	300	300	NUM
ftr-497	115	8	-	-	SYM
ftr-497	115	9	325	325	NUM
ftr-497	115	10	,	,	PUNCT
ftr-497	115	11	44	44	NUM
ftr-497	115	12	stat	stat	NOUN
ftr-497	115	13	.	.	PUNCT
ftr-497	116	1	9	9	NUM
ftr-497	116	2	,	,	PUNCT
ftr-497	116	3	reprinted	reprint	VERB
ftr-497	116	4	in	in	ADP
ftr-497	116	5	97	97	NUM
ftr-497	116	6	u.s	u.s	PROPN
ftr-497	116	7	.	.	PROPN
ftr-497	116	8	revenue	revenue	NOUN
ftr-497	116	9	acts	act	VERB
ftr-497	116	10	19091950	19091950	NUM
ftr-497	116	11	,	,	PUNCT
ftr-497	116	12	at	at	ADP
ftr-497	116	13	67	67	NUM
ftr-497	116	14	-	-	SYM
ftr-497	116	15	87	87	NUM
ftr-497	116	16	.	.	PUNCT
ftr-497	117	1	h.r	h.r	PROPN
ftr-497	117	2	.	.	PROPN
ftr-497	117	3	rep	rep	PROPN
ftr-497	117	4	.	.	PROPN
ftr-497	118	1	no	no	INTJ
ftr-497	118	2	.	.	NOUN
ftr-497	118	3	1	1	NUM
ftr-497	118	4	,	,	PUNCT
ftr-497	118	5	69th	69th	ADJ
ftr-497	118	6	cong	cong	NOUN
ftr-497	118	7	.	.	PUNCT
ftr-497	118	8	,	,	PUNCT
ftr-497	118	9	1st	1st	ADJ
ftr-497	118	10	sess	sess	NOUN
ftr-497	118	11	.	.	PUNCT
ftr-497	119	1	14	14	NUM
ftr-497	119	2	-	-	SYM
ftr-497	119	3	15	15	NUM
ftr-497	119	4	,	,	PUNCT
ftr-497	119	5	reprinted	reprint	VERB
ftr-497	119	6	in	in	ADP
ftr-497	119	7	97	97	NUM
ftr-497	119	8	u.s	u.s	PROPN
ftr-497	119	9	.	.	PROPN
ftr-497	119	10	revenue	revenue	NOUN
ftr-497	119	11	acts	act	VERB
ftr-497	119	12	1909	1909	NUM
ftr-497	119	13	-	-	SYM
ftr-497	119	14	1950	1950	NUM
ftr-497	119	15	.	.	PUNCT
ftr-497	120	1	again	again	ADV
ftr-497	120	2	,	,	PUNCT
ftr-497	120	3	in	in	ADP
ftr-497	120	4	testimony	testimony	NOUN
ftr-497	120	5	before	before	ADP
ftr-497	120	6	the	the	DET
ftr-497	120	7	ways	way	NOUN
ftr-497	120	8	and	and	CCONJ
ftr-497	120	9	means	mean	VERB
ftr-497	120	10	committee	committee	NOUN
ftr-497	120	11	between	between	ADP
ftr-497	120	12	october	october	PROPN
ftr-497	120	13	31	31	NUM
ftr-497	120	14	and	and	CCONJ
ftr-497	120	15	november	november	PROPN
ftr-497	120	16	10	10	NUM
ftr-497	120	17	,	,	PUNCT
ftr-497	120	18	1927	1927	NUM
ftr-497	120	19	,	,	PUNCT
ftr-497	120	20	by	by	ADP
ftr-497	120	21	william	william	PROPN
ftr-497	120	22	c.	c.	PROPN
ftr-497	120	23	roberts	roberts	PROPN
ftr-497	120	24	,	,	PUNCT
ftr-497	120	25	representing	represent	VERB
ftr-497	120	26	the	the	DET
ftr-497	120	27	american	american	PROPN
ftr-497	120	28	federation	federation	PROPN
ftr-497	120	29	of	of	ADP
ftr-497	120	30	labor	labor	PROPN
ftr-497	120	31	,	,	PUNCT
ftr-497	120	32	chester	chester	PROPN
ftr-497	120	33	h.	h.	PROPN
ftr-497	120	34	gray	gray	PROPN
ftr-497	120	35	,	,	PUNCT
ftr-497	120	36	representing	represent	VERB
ftr-497	120	37	the	the	DET
ftr-497	120	38	american	american	PROPN
ftr-497	120	39	farm	farm	PROPN
ftr-497	120	40	bureau	bureau	PROPN
ftr-497	120	41	federation	federation	PROPN
ftr-497	120	42	,	,	PUNCT
ftr-497	120	43	and	and	CCONJ
ftr-497	120	44	rep	rep	PROPN
ftr-497	120	45	.	.	PROPN
ftr-497	120	46	ramseyer	ramseyer	PROPN
ftr-497	120	47	,	,	PUNCT
ftr-497	120	48	reprinted	reprint	VERB
ftr-497	120	49	in	in	ADP
ftr-497	120	50	8	8	NUM
ftr-497	120	51	u.s	u.s	PROPN
ftr-497	120	52	.	.	PROPN
ftr-497	120	53	revenue	revenue	NOUN
ftr-497	120	54	acts	act	VERB
ftr-497	120	55	1909	1909	NUM
ftr-497	120	56	-	-	SYM
ftr-497	120	57	1950	1950	NUM
ftr-497	120	58	,	,	PUNCT
ftr-497	120	59	at	at	ADP
ftr-497	120	60	747	747	NUM
ftr-497	120	61	-	-	SYM
ftr-497	120	62	75	75	NUM
ftr-497	120	63	,	,	PUNCT
ftr-497	120	64	the	the	DET
ftr-497	120	65	use	use	NOUN
ftr-497	120	66	of	of	ADP
ftr-497	120	67	the	the	DET
ftr-497	120	68	estate	estate	NOUN
ftr-497	120	69	tax	tax	NOUN
ftr-497	120	70	to	to	PART
ftr-497	120	71	break	break	VERB
ftr-497	120	72	up	up	ADP
ftr-497	120	73	concentrations	concentration	NOUN
ftr-497	120	74	of	of	ADP
ftr-497	120	75	wealth	wealth	NOUN
ftr-497	120	76	and	and	CCONJ
ftr-497	120	77	to	to	PART
ftr-497	120	78	redistribute	redistribute	VERB
ftr-497	120	79	wealth	wealth	NOUN
ftr-497	120	80	were	be	AUX
ftr-497	120	81	apparent	apparent	ADJ
ftr-497	120	82	.	.	PUNCT
ftr-497	121	1	finally	finally	ADV
ftr-497	121	2	,	,	PUNCT
ftr-497	121	3	in	in	ADP
ftr-497	121	4	hearings	hearing	NOUN
ftr-497	121	5	leading	lead	VERB
ftr-497	121	6	up	up	ADP
ftr-497	121	7	to	to	ADP
ftr-497	121	8	the	the	DET
ftr-497	121	9	revenue	revenue	NOUN
ftr-497	121	10	act	act	NOUN
ftr-497	121	11	of	of	ADP
ftr-497	121	12	1932	1932	NUM
ftr-497	121	13	.	.	PUNCT
ftr-497	122	1	pub	pub	NOUN
ftr-497	122	2	.	.	PUNCT
ftr-497	123	1	l.	l.	PROPN
ftr-497	123	2	no	no	INTJ
ftr-497	123	3	.	.	PROPN
ftr-497	124	1	72	72	NUM
ftr-497	124	2	-	-	SYM
ftr-497	124	3	154	154	NUM
ftr-497	124	4	.	.	PUNCT
ftr-497	125	1	47	47	NUM
ftr-497	125	2	stat	stat	NOUN
ftr-497	125	3	.	.	PUNCT
ftr-497	125	4	169	169	NUM
ftr-497	125	5	,	,	PUNCT
ftr-497	125	6	reprinted	reprint	VERB
ftr-497	125	7	in	in	ADP
ftr-497	125	8	9	9	NUM
ftr-497	125	9	u.s	u.s	PROPN
ftr-497	125	10	.	.	PROPN
ftr-497	125	11	revenue	revenue	NOUN
ftr-497	125	12	acts	act	VERB
ftr-497	125	13	1909	1909	NUM
ftr-497	125	14	-	-	SYM
ftr-497	125	15	1950	1950	NUM
ftr-497	125	16	,	,	PUNCT
ftr-497	125	17	at	at	ADP
ftr-497	125	18	427	427	NUM
ftr-497	125	19	-	-	SYM
ftr-497	125	20	434	434	NUM
ftr-497	125	21	,	,	PUNCT
ftr-497	125	22	the	the	DET
ftr-497	125	23	statements	statement	NOUN
ftr-497	125	24	of	of	ADP
ftr-497	125	25	rep	rep	PROPN
ftr-497	125	26	.	.	PROPN
ftr-497	125	27	ramseyer	ramseyer	PROPN
ftr-497	125	28	again	again	ADV
ftr-497	125	29	emphasized	emphasize	VERB
ftr-497	125	30	the	the	DET
ftr-497	125	31	use	use	NOUN
ftr-497	125	32	of	of	ADP
ftr-497	125	33	the	the	DET
ftr-497	125	34	tax	tax	NOUN
ftr-497	125	35	to	to	PART
ftr-497	125	36	prevent	prevent	VERB
ftr-497	125	37	concentrations	concentration	NOUN
ftr-497	125	38	of	of	ADP
ftr-497	125	39	wealth	wealth	NOUN
ftr-497	125	40	.	.	PUNCT
ftr-497	126	1	the	the	DET
ftr-497	126	2	1932	1932	NUM
ftr-497	126	3	act	act	NOUN
ftr-497	126	4	substantially	substantially	ADV
ftr-497	126	5	increased	increase	VERB
ftr-497	126	6	the	the	DET
ftr-497	126	7	estate	estate	NOUN
ftr-497	126	8	tax	tax	NOUN
ftr-497	126	9	rates	rate	NOUN
ftr-497	126	10	and	and	CCONJ
ftr-497	126	11	adopted	adopt	VERB
ftr-497	126	12	a	a	DET
ftr-497	126	13	gift	gift	NOUN
ftr-497	126	14	tax	tax	NOUN
ftr-497	126	15	as	as	ADV
ftr-497	126	16	well	well	ADV
ftr-497	126	17	.	.	PUNCT
ftr-497	127	1	revenue	revenue	NOUN
ftr-497	127	2	act	act	NOUN
ftr-497	127	3	of	of	ADP
ftr-497	127	4	1932	1932	NUM
ftr-497	127	5	,	,	PUNCT
ftr-497	127	6	§	§	PROPN
ftr-497	127	7	§	§	PROPN
ftr-497	127	8	401	401	NUM
ftr-497	127	9	-	-	SYM
ftr-497	127	10	509	509	NUM
ftr-497	127	11	.	.	PUNCT
ftr-497	128	1	there	there	PRON
ftr-497	128	2	has	have	AUX
ftr-497	128	3	been	be	AUX
ftr-497	128	4	,	,	PUNCT
ftr-497	128	5	through	through	ADP
ftr-497	128	6	the	the	DET
ftr-497	128	7	years	year	NOUN
ftr-497	128	8	,	,	PUNCT
ftr-497	128	9	a	a	DET
ftr-497	128	10	lively	lively	ADJ
ftr-497	128	11	discussion	discussion	NOUN
ftr-497	128	12	in	in	ADP
ftr-497	128	13	the	the	DET
ftr-497	128	14	literature	literature	NOUN
ftr-497	128	15	over	over	ADP
ftr-497	128	16	whether	whether	SCONJ
ftr-497	128	17	the	the	DET
ftr-497	128	18	transfer	transfer	NOUN
ftr-497	128	19	tax	tax	NOUN
ftr-497	128	20	system	system	NOUN
ftr-497	128	21	should	should	AUX
ftr-497	128	22	be	be	AUX
ftr-497	128	23	retained	retain	VERB
ftr-497	128	24	or	or	CCONJ
ftr-497	128	25	eliminated	eliminate	VERB
ftr-497	128	26	or	or	CCONJ
ftr-497	128	27	replaced	replace	VERB
ftr-497	128	28	.	.	PUNCT
ftr-497	129	1	see	see	VERB
ftr-497	129	2	,	,	PUNCT
ftr-497	129	3	e.g.	e.g.	ADV
ftr-497	129	4	,	,	PUNCT
ftr-497	129	5	george	george	PROPN
ftr-497	129	6	cooper	cooper	PROPN
ftr-497	129	7	.	.	PUNCT
ftr-497	130	1	a	a	DET
ftr-497	130	2	voluntary	voluntary	ADJ
ftr-497	130	3	tax	tax	NOUN
ftr-497	130	4	?	?	PUNCT
ftr-497	131	1	new	new	ADJ
ftr-497	131	2	perspectives	perspective	NOUN
ftr-497	131	3	on	on	ADP
ftr-497	131	4	sophisticated	sophisticated	ADJ
ftr-497	131	5	estate	estate	NOUN
ftr-497	131	6	tax	tax	NOUN
ftr-497	131	7	avoidance	avoidance	NOUN
ftr-497	131	8	,	,	PUNCT
ftr-497	131	9	1977	1977	NUM
ftr-497	131	10	colum	colum	NOUN
ftr-497	131	11	.	.	PUNCT
ftr-497	132	1	l.	l.	PROPN
ftr-497	132	2	rev	rev	PROPN
ftr-497	132	3	.	.	PUNCT
ftr-497	133	1	(	(	PUNCT
ftr-497	133	2	1977	1977	NUM
ftr-497	133	3	)	)	PUNCT
ftr-497	133	4	;	;	PUNCT
ftr-497	133	5	joel	joel	PROPN
ftr-497	133	6	c.	c.	PROPN
ftr-497	133	7	dobris	dobris	PROPN
ftr-497	133	8	,	,	PUNCT
ftr-497	133	9	a	a	DET
ftr-497	133	10	brief	brief	NOUN
ftr-497	133	11	for	for	ADP
ftr-497	133	12	the	the	DET
ftr-497	133	13	abolition	abolition	NOUN
ftr-497	133	14	of	of	ADP
ftr-497	133	15	all	all	DET
ftr-497	133	16	transfer	transfer	NOUN
ftr-497	133	17	taxes	taxis	NOUN
ftr-497	133	18	.	.	PUNCT
ftr-497	134	1	35	35	NUM
ftr-497	134	2	syracuse	syracuse	PROPN
ftr-497	134	3	l	l	PROPN
ftr-497	134	4	rev	rev	PROPN
ftr-497	134	5	.	.	PROPN
ftr-497	134	6	1215	1215	NUM
ftr-497	134	7	(	(	PUNCT
ftr-497	134	8	1984	1984	NUM
ftr-497	134	9	)	)	PUNCT
ftr-497	134	10	;	;	PUNCT
ftr-497	134	11	joseph	joseph	PROPN
ftr-497	134	12	m.	m.	PROPN
ftr-497	134	13	dodge	dodge	PROPN
ftr-497	134	14	,	,	PUNCT
ftr-497	134	15	beyond	beyond	ADP
ftr-497	134	16	estate	estate	NOUN
ftr-497	134	17	and	and	CCONJ
ftr-497	134	18	gift	gift	NOUN
ftr-497	134	19	tax	tax	NOUN
ftr-497	134	20	reform	reform	NOUN
ftr-497	134	21	:	:	PUNCT
ftr-497	134	22	including	include	VERB
ftr-497	134	23	gifts	gift	NOUN
ftr-497	134	24	and	and	CCONJ
ftr-497	134	25	bequests	bequest	NOUN
ftr-497	134	26	in	in	ADP
ftr-497	134	27	income	income	NOUN
ftr-497	134	28	,	,	PUNCT
ftr-497	134	29	91	91	NUM
ftr-497	134	30	harv	harv	NOUN
ftr-497	134	31	.	.	PUNCT
ftr-497	135	1	l.	l.	PROPN
ftr-497	135	2	rev	rev	PROPN
ftr-497	135	3	.	.	PROPN
ftr-497	135	4	1177	1177	NUM
ftr-497	135	5	(	(	PUNCT
ftr-497	135	6	1978	1978	NUM
ftr-497	135	7	)	)	PUNCT
ftr-497	135	8	,	,	PUNCT
ftr-497	135	9	charles	charles	PROPN
ftr-497	135	10	0	0	PROPN
ftr-497	135	11	.	.	PUNCT
ftr-497	136	1	galvin	galvin	PROPN
ftr-497	136	2	,	,	PUNCT
ftr-497	136	3	to	to	PART
ftr-497	136	4	bury	bury	VERB
ftr-497	136	5	the	the	DET
ftr-497	136	6	estate	estate	NOUN
ftr-497	136	7	tax	tax	NOUN
ftr-497	136	8	,	,	PUNCT
ftr-497	136	9	not	not	PART
ftr-497	136	10	to	to	PART
ftr-497	136	11	praise	praise	VERB
ftr-497	136	12	it	it	PRON
ftr-497	136	13	,	,	PUNCT
ftr-497	136	14	52	52	NUM
ftr-497	136	15	tax	tax	NOUN
ftr-497	136	16	notes	note	NOUN
ftr-497	136	17	1413	1413	NUM
ftr-497	136	18	(	(	PUNCT
ftr-497	136	19	sept	sept	PROPN
ftr-497	136	20	.	.	PROPN
ftr-497	136	21	16	16	NUM
ftr-497	136	22	,	,	PUNCT
ftr-497	136	23	1991	1991	NUM
ftr-497	136	24	)	)	PUNCT
ftr-497	136	25	;	;	PUNCT
ftr-497	136	26	michael	michael	PROPN
ftr-497	136	27	j.	j.	PROPN
ftr-497	136	28	graetz	graetz	PROPN
ftr-497	136	29	,	,	PUNCT
ftr-497	136	30	to	to	PART
ftr-497	136	31	praise	praise	VERB
ftr-497	136	32	the	the	DET
ftr-497	136	33	estate	estate	NOUN
ftr-497	136	34	tax	tax	NOUN
ftr-497	136	35	,	,	PUNCT
ftr-497	136	36	not	not	PART
ftr-497	136	37	to	to	PART
ftr-497	136	38	bury	bury	VERB
ftr-497	136	39	it	it	PRON
ftr-497	136	40	,	,	PUNCT
ftr-497	136	41	93	93	NUM
ftr-497	136	42	yale	yale	PROPN
ftr-497	136	43	l.	l.	PROPN
ftr-497	136	44	j.	j.	PROPN
ftr-497	136	45	259	259	NUM
ftr-497	136	46	(	(	PUNCT
ftr-497	136	47	1983	1983	NUM
ftr-497	136	48	)	)	PUNCT
ftr-497	136	49	;	;	PUNCT
ftr-497	136	50	harry	harry	PROPN
ftr-497	136	51	l.	l.	PROPN
ftr-497	136	52	gutman	gutman	PROPN
ftr-497	136	53	,	,	PUNCT
ftr-497	136	54	reforming	reform	VERB
ftr-497	136	55	federal	federal	ADJ
ftr-497	136	56	wealth	wealth	NOUN
ftr-497	136	57	transfer	transfer	NOUN
ftr-497	136	58	taxes	taxis	NOUN
ftr-497	136	59	after	after	ADP
ftr-497	136	60	erta	erta	NOUN
ftr-497	136	61	,	,	PUNCT
ftr-497	136	62	69	69	NUM
ftr-497	136	63	va	va	NOUN
ftr-497	136	64	.	.	PUNCT
ftr-497	137	1	l.	l.	PROPN
ftr-497	137	2	rev	rev	PROPN
ftr-497	137	3	.	.	PROPN
ftr-497	137	4	1183	1183	NUM
ftr-497	137	5	(	(	PUNCT
ftr-497	137	6	1983	1983	NUM
ftr-497	137	7	):	):	PUNCT
ftr-497	137	8	david	david	PROPN
ftr-497	137	9	m.	m.	PROPN
ftr-497	137	10	hudson	hudson	PROPN
ftr-497	137	11	,	,	PUNCT
ftr-497	137	12	tax	tax	PROPN
ftr-497	137	13	19931	19931	NUM
ftr-497	137	14	florida	florida	PROPN
ftr-497	137	15	tax	tax	NOUN
ftr-497	137	16	review	review	NOUN
ftr-497	137	17	tax	tax	NOUN
ftr-497	137	18	is	be	AUX
ftr-497	137	19	imposed	impose	VERB
ftr-497	137	20	on	on	ADP
ftr-497	137	21	the	the	DET
ftr-497	137	22	transfer	transfer	NOUN
ftr-497	137	23	of	of	ADP
ftr-497	137	24	all	all	DET
ftr-497	137	25	property	property	NOUN
ftr-497	137	26	owned	own	VERB
ftr-497	137	27	by	by	ADP
ftr-497	137	28	an	an	DET
ftr-497	137	29	individual	individual	NOUN
ftr-497	137	30	at	at	ADP
ftr-497	137	31	death	death	NOUN
ftr-497	137	32	,	,	PUNCT
ftr-497	137	33	and	and	CCONJ
ftr-497	137	34	on	on	ADP
ftr-497	137	35	other	other	ADJ
ftr-497	137	36	property	property	NOUN
ftr-497	137	37	as	as	ADP
ftr-497	137	38	to	to	ADP
ftr-497	137	39	which	which	PRON
ftr-497	137	40	the	the	DET
ftr-497	137	41	decedent	decedent	NOUN
ftr-497	137	42	,	,	PUNCT
ftr-497	137	43	either	either	CCONJ
ftr-497	137	44	at	at	ADP
ftr-497	137	45	death	death	NOUN
ftr-497	137	46	or	or	CCONJ
ftr-497	137	47	within	within	ADP
ftr-497	137	48	the	the	DET
ftr-497	137	49	three	three	NUM
ftr-497	137	50	years	year	NOUN
ftr-497	137	51	preceding	precede	VERB
ftr-497	137	52	death	death	NOUN
ftr-497	137	53	,	,	PUNCT
ftr-497	137	54	had	have	VERB
ftr-497	137	55	certain	certain	ADJ
ftr-497	137	56	types	type	NOUN
ftr-497	137	57	of	of	ADP
ftr-497	137	58	control	control	NOUN
ftr-497	137	59	or	or	CCONJ
ftr-497	137	60	from	from	ADP
ftr-497	137	61	which	which	PRON
ftr-497	137	62	the	the	DET
ftr-497	137	63	decedent	decedent	NOUN
ftr-497	137	64	benefited	benefit	VERB
ftr-497	137	65	either	either	CCONJ
ftr-497	137	66	at	at	ADP
ftr-497	137	67	death	death	NOUN
ftr-497	137	68	or	or	CCONJ
ftr-497	137	69	within	within	ADP
ftr-497	137	70	the	the	DET
ftr-497	137	71	three	three	NUM
ftr-497	137	72	years	year	NOUN
ftr-497	137	73	preceding	precede	VERB
ftr-497	137	74	death	death	NOUN
ftr-497	137	75	.	.	PUNCT
ftr-497	138	1	3	3	NUM
ftr-497	138	2	the	the	DET
ftr-497	138	3	tax	tax	NOUN
ftr-497	138	4	is	be	AUX
ftr-497	138	5	calculated	calculate	VERB
ftr-497	138	6	on	on	ADP
ftr-497	138	7	the	the	DET
ftr-497	138	8	basis	basis	NOUN
ftr-497	138	9	of	of	ADP
ftr-497	138	10	the	the	DET
ftr-497	138	11	fair	fair	ADJ
ftr-497	138	12	market	market	NOUN
ftr-497	138	13	value	value	NOUN
ftr-497	138	14	of	of	ADP
ftr-497	138	15	the	the	DET
ftr-497	138	16	property	property	NOUN
ftr-497	138	17	transferred	transfer	VERB
ftr-497	138	18	determined	determine	VERB
ftr-497	138	19	as	as	ADP
ftr-497	138	20	of	of	ADP
ftr-497	138	21	the	the	DET
ftr-497	138	22	date	date	NOUN
ftr-497	138	23	of	of	ADP
ftr-497	138	24	death	death	NOUN
ftr-497	138	25	or	or	CCONJ
ftr-497	138	26	,	,	PUNCT
ftr-497	138	27	in	in	ADP
ftr-497	138	28	some	some	DET
ftr-497	138	29	circumstances	circumstance	NOUN
ftr-497	138	30	,	,	PUNCT
ftr-497	138	31	as	as	ADP
ftr-497	138	32	of	of	ADP
ftr-497	138	33	the	the	DET
ftr-497	138	34	date	date	NOUN
ftr-497	138	35	six	six	NUM
ftr-497	138	36	months	month	NOUN
ftr-497	138	37	after	after	ADP
ftr-497	138	38	death	death	NOUN
ftr-497	138	39	.	.	PUNCT
ftr-497	138	40	'	'	PUNCT
ftr-497	139	1	4	4	NUM
ftr-497	139	2	the	the	DET
ftr-497	139	3	estate	estate	NOUN
ftr-497	139	4	tax	tax	NOUN
ftr-497	139	5	applies	apply	VERB
ftr-497	139	6	only	only	ADV
ftr-497	139	7	to	to	ADP
ftr-497	139	8	persons	person	NOUN
ftr-497	139	9	who	who	PRON
ftr-497	139	10	make	make	VERB
ftr-497	139	11	cumulative	cumulative	ADJ
ftr-497	139	12	transfers	transfer	NOUN
ftr-497	139	13	,	,	PUNCT
ftr-497	139	14	during	during	ADP
ftr-497	139	15	life	life	NOUN
ftr-497	139	16	and	and	CCONJ
ftr-497	139	17	at	at	ADP
ftr-497	139	18	death	death	NOUN
ftr-497	139	19	,	,	PUNCT
ftr-497	139	20	in	in	ADP
ftr-497	139	21	excess	excess	NOUN
ftr-497	139	22	of	of	ADP
ftr-497	139	23	$	$	SYM
ftr-497	139	24	600,000.5	600,000.5	NUM
ftr-497	139	25	the	the	DET
ftr-497	139	26	maximum	maximum	ADJ
ftr-497	139	27	estate	estate	NOUN
ftr-497	139	28	tax	tax	NOUN
ftr-497	139	29	policy	policy	NOUN
ftr-497	139	30	and	and	CCONJ
ftr-497	139	31	the	the	DET
ftr-497	139	32	federal	federal	ADJ
ftr-497	139	33	taxation	taxation	NOUN
ftr-497	139	34	of	of	ADP
ftr-497	139	35	the	the	DET
ftr-497	139	36	transfer	transfer	NOUN
ftr-497	139	37	of	of	ADP
ftr-497	139	38	wealth	wealth	NOUN
ftr-497	139	39	,	,	PUNCT
ftr-497	139	40	19	19	NUM
ftr-497	139	41	willamette	willamette	PROPN
ftr-497	139	42	l.	l.	PROPN
ftr-497	139	43	rev	rev	PROPN
ftr-497	139	44	.	.	PROPN
ftr-497	139	45	1	1	NUM
ftr-497	139	46	(	(	PUNCT
ftr-497	139	47	1983	1983	NUM
ftr-497	139	48	)	)	PUNCT
ftr-497	139	49	;	;	PUNCT
ftr-497	140	1	thomas	thomas	PROPN
ftr-497	140	2	a.	a.	PROPN
ftr-497	140	3	robinson	robinson	PROPN
ftr-497	140	4	,	,	PUNCT
ftr-497	140	5	the	the	DET
ftr-497	140	6	federal	federal	ADJ
ftr-497	140	7	wealth	wealth	NOUN
ftr-497	140	8	transfer	transfer	NOUN
ftr-497	140	9	taxes	taxis	NOUN
ftr-497	140	10	-	-	PUNCT
ftr-497	140	11	a	a	DET
ftr-497	140	12	requiem	requiem	NOUN
ftr-497	140	13	?	?	PUNCT
ftr-497	140	14	,	,	PUNCT
ftr-497	140	15	1	1	NUM
ftr-497	140	16	am	be	AUX
ftr-497	140	17	.	.	PUNCT
ftr-497	141	1	j.	j.	PROPN
ftr-497	141	2	tax	tax	PROPN
ftr-497	141	3	policy	policy	NOUN
ftr-497	141	4	25	25	NUM
ftr-497	141	5	(	(	PUNCT
ftr-497	141	6	1982	1982	NUM
ftr-497	141	7	)	)	PUNCT
ftr-497	141	8	;	;	PUNCT
ftr-497	141	9	g.p	g.p	PROPN
ftr-497	141	10	.	.	PROPN
ftr-497	141	11	verbit	verbit	PROPN
ftr-497	141	12	,	,	PUNCT
ftr-497	141	13	do	do	AUX
ftr-497	141	14	estate	estate	NOUN
ftr-497	141	15	and	and	CCONJ
ftr-497	141	16	gift	gift	NOUN
ftr-497	141	17	taxes	taxis	NOUN
ftr-497	141	18	affect	affect	VERB
ftr-497	141	19	wealth	wealth	NOUN
ftr-497	141	20	distribution	distribution	NOUN
ftr-497	141	21	?	?	PUNCT
ftr-497	142	1	,	,	PUNCT
ftr-497	142	2	117	117	NUM
ftr-497	142	3	tr	tr	VERB
ftr-497	142	4	.	.	PROPN
ftr-497	142	5	&	&	CCONJ
ftr-497	142	6	est	est	X
ftr-497	142	7	.	.	PUNCT
ftr-497	143	1	598	598	NUM
ftr-497	143	2	(	(	PUNCT
ftr-497	143	3	1978	1978	NUM
ftr-497	143	4	)	)	PUNCT
ftr-497	143	5	.	.	PUNCT
ftr-497	144	1	this	this	DET
ftr-497	144	2	article	article	NOUN
ftr-497	144	3	assumes	assume	VERB
ftr-497	144	4	that	that	SCONJ
ftr-497	144	5	the	the	DET
ftr-497	144	6	federal	federal	ADJ
ftr-497	144	7	transfer	transfer	NOUN
ftr-497	144	8	tax	tax	NOUN
ftr-497	144	9	system	system	NOUN
ftr-497	144	10	will	will	AUX
ftr-497	144	11	be	be	AUX
ftr-497	144	12	retained	retain	VERB
ftr-497	144	13	,	,	PUNCT
ftr-497	144	14	without	without	ADP
ftr-497	144	15	judging	judge	VERB
ftr-497	144	16	whether	whether	SCONJ
ftr-497	144	17	it	it	PRON
ftr-497	144	18	should	should	AUX
ftr-497	144	19	be	be	AUX
ftr-497	144	20	.	.	PUNCT
ftr-497	145	1	13	13	NUM
ftr-497	145	2	.	.	PUNCT
ftr-497	145	3	irc	irc	VERB
ftr-497	145	4	§	§	PROPN
ftr-497	145	5	§	§	PROPN
ftr-497	145	6	2001(a	2001(a	NUM
ftr-497	145	7	)	)	PUNCT
ftr-497	145	8	,	,	PUNCT
ftr-497	145	9	2031	2031	NUM
ftr-497	145	10	,	,	PUNCT
ftr-497	145	11	2033	2033	NUM
ftr-497	145	12	-	-	SYM
ftr-497	145	13	2045	2045	NUM
ftr-497	145	14	,	,	PUNCT
ftr-497	145	15	2051	2051	NUM
ftr-497	145	16	.	.	PUNCT
ftr-497	146	1	section	section	NOUN
ftr-497	146	2	2001(a	2001(a	NUM
ftr-497	146	3	)	)	PUNCT
ftr-497	146	4	directs	direct	VERB
ftr-497	146	5	that	that	SCONJ
ftr-497	146	6	the	the	DET
ftr-497	146	7	tax	tax	NOUN
ftr-497	146	8	be	be	AUX
ftr-497	146	9	imposed	impose	VERB
ftr-497	146	10	on	on	ADP
ftr-497	146	11	the	the	DET
ftr-497	146	12	"	"	PUNCT
ftr-497	146	13	taxable	taxable	ADJ
ftr-497	146	14	estate	estate	NOUN
ftr-497	146	15	of	of	ADP
ftr-497	146	16	every	every	DET
ftr-497	146	17	decedent	decedent	NOUN
ftr-497	146	18	who	who	PRON
ftr-497	146	19	is	be	AUX
ftr-497	146	20	a	a	DET
ftr-497	146	21	citizen	citizen	NOUN
ftr-497	146	22	or	or	CCONJ
ftr-497	146	23	resident	resident	NOUN
ftr-497	146	24	of	of	ADP
ftr-497	146	25	the	the	DET
ftr-497	146	26	united	united	PROPN
ftr-497	146	27	states	states	PROPN
ftr-497	146	28	.	.	PUNCT
ftr-497	146	29	"	"	PUNCT
ftr-497	147	1	the	the	DET
ftr-497	147	2	taxable	taxable	ADJ
ftr-497	147	3	estate	estate	NOUN
ftr-497	147	4	is	be	AUX
ftr-497	147	5	defined	define	VERB
ftr-497	147	6	in	in	ADP
ftr-497	147	7	section	section	NOUN
ftr-497	147	8	2051	2051	NUM
ftr-497	147	9	as	as	ADP
ftr-497	147	10	the	the	DET
ftr-497	147	11	"	"	PUNCT
ftr-497	147	12	gross	gross	ADJ
ftr-497	147	13	estate	estate	NOUN
ftr-497	147	14	"	"	PUNCT
ftr-497	147	15	minus	minus	CCONJ
ftr-497	147	16	deductions	deduction	NOUN
ftr-497	147	17	that	that	PRON
ftr-497	147	18	are	be	AUX
ftr-497	147	19	allowed	allow	VERB
ftr-497	147	20	by	by	ADP
ftr-497	147	21	sections	section	NOUN
ftr-497	147	22	2053	2053	NUM
ftr-497	147	23	-	-	SYM
ftr-497	147	24	56	56	NUM
ftr-497	147	25	.	.	PUNCT
ftr-497	148	1	the	the	DET
ftr-497	148	2	gross	gross	ADJ
ftr-497	148	3	estate	estate	NOUN
ftr-497	148	4	includes	include	VERB
ftr-497	148	5	the	the	DET
ftr-497	148	6	decedent	decedent	NOUN
ftr-497	148	7	's	's	PART
ftr-497	148	8	probate	probate	NOUN
ftr-497	148	9	estate	estate	NOUN
ftr-497	148	10	.	.	PUNCT
ftr-497	149	1	irc	irc	PROPN
ftr-497	149	2	§	§	PROPN
ftr-497	149	3	2033	2033	NUM
ftr-497	149	4	.	.	PUNCT
ftr-497	150	1	in	in	ADP
ftr-497	150	2	general	general	ADJ
ftr-497	150	3	,	,	PUNCT
ftr-497	150	4	it	it	PRON
ftr-497	150	5	also	also	ADV
ftr-497	150	6	includes	include	VERB
ftr-497	150	7	property	property	NOUN
ftr-497	150	8	of	of	ADP
ftr-497	150	9	which	which	PRON
ftr-497	150	10	the	the	DET
ftr-497	150	11	decedent	decedent	NOUN
ftr-497	150	12	made	make	VERB
ftr-497	150	13	a	a	DET
ftr-497	150	14	gratuitous	gratuitous	ADJ
ftr-497	150	15	or	or	CCONJ
ftr-497	150	16	partially	partially	ADV
ftr-497	150	17	gratuitous	gratuitous	ADJ
ftr-497	150	18	transfer	transfer	NOUN
ftr-497	150	19	during	during	ADP
ftr-497	150	20	life	life	NOUN
ftr-497	150	21	and	and	CCONJ
ftr-497	150	22	:	:	PUNCT
ftr-497	150	23	(	(	PUNCT
ftr-497	150	24	i	i	NOUN
ftr-497	150	25	)	)	PUNCT
ftr-497	150	26	retained	retain	VERB
ftr-497	150	27	for	for	ADP
ftr-497	150	28	his	his	PRON
ftr-497	150	29	life	life	NOUN
ftr-497	150	30	the	the	DET
ftr-497	150	31	possession	possession	NOUN
ftr-497	150	32	,	,	PUNCT
ftr-497	150	33	enjoyment	enjoyment	NOUN
ftr-497	150	34	of	of	ADP
ftr-497	150	35	,	,	PUNCT
ftr-497	150	36	or	or	CCONJ
ftr-497	150	37	the	the	DET
ftr-497	150	38	right	right	NOUN
ftr-497	150	39	to	to	PART
ftr-497	150	40	income	income	VERB
ftr-497	150	41	from	from	ADP
ftr-497	150	42	the	the	DET
ftr-497	150	43	property	property	NOUN
ftr-497	150	44	,	,	PUNCT
ftr-497	150	45	or	or	CCONJ
ftr-497	150	46	the	the	DET
ftr-497	150	47	right	right	NOUN
ftr-497	150	48	to	to	PART
ftr-497	150	49	designate	designate	VERB
ftr-497	150	50	the	the	DET
ftr-497	150	51	persons	person	NOUN
ftr-497	150	52	who	who	PRON
ftr-497	150	53	shall	shall	AUX
ftr-497	150	54	possess	possess	VERB
ftr-497	150	55	or	or	CCONJ
ftr-497	150	56	enjoy	enjoy	VERB
ftr-497	150	57	the	the	DET
ftr-497	150	58	property	property	NOUN
ftr-497	150	59	or	or	CCONJ
ftr-497	150	60	the	the	DET
ftr-497	150	61	income	income	NOUN
ftr-497	150	62	therefrom	therefrom	NOUN
ftr-497	150	63	(	(	PUNCT
ftr-497	150	64	irc	irc	PROPN
ftr-497	150	65	§	§	PROPN
ftr-497	150	66	2036	2036	NUM
ftr-497	150	67	)	)	PUNCT
ftr-497	150	68	;	;	PUNCT
ftr-497	150	69	(	(	PUNCT
ftr-497	150	70	ii	ii	NOUN
ftr-497	150	71	)	)	PUNCT
ftr-497	150	72	where	where	SCONJ
ftr-497	150	73	possession	possession	NOUN
ftr-497	150	74	or	or	CCONJ
ftr-497	150	75	enjoyment	enjoyment	NOUN
ftr-497	150	76	of	of	ADP
ftr-497	150	77	the	the	DET
ftr-497	150	78	property	property	NOUN
ftr-497	150	79	can	can	AUX
ftr-497	150	80	be	be	AUX
ftr-497	150	81	obtained	obtain	VERB
ftr-497	150	82	only	only	ADV
ftr-497	150	83	by	by	ADP
ftr-497	150	84	surviving	survive	VERB
ftr-497	150	85	the	the	DET
ftr-497	150	86	decedent	decedent	NOUN
ftr-497	150	87	and	and	CCONJ
ftr-497	150	88	the	the	DET
ftr-497	150	89	decedent	decedent	NOUN
ftr-497	150	90	has	have	VERB
ftr-497	150	91	a	a	DET
ftr-497	150	92	reversionary	reversionary	ADJ
ftr-497	150	93	interest	interest	NOUN
ftr-497	150	94	which	which	PRON
ftr-497	150	95	,	,	PUNCT
ftr-497	150	96	immediately	immediately	ADV
ftr-497	150	97	before	before	ADP
ftr-497	150	98	death	death	NOUN
ftr-497	150	99	,	,	PUNCT
ftr-497	150	100	exceeds	exceed	VERB
ftr-497	150	101	5	5	NUM
ftr-497	150	102	%	%	NOUN
ftr-497	150	103	of	of	ADP
ftr-497	150	104	the	the	DET
ftr-497	150	105	value	value	NOUN
ftr-497	150	106	of	of	ADP
ftr-497	150	107	the	the	DET
ftr-497	150	108	property	property	NOUN
ftr-497	150	109	(	(	PUNCT
ftr-497	150	110	irc	irc	PROPN
ftr-497	150	111	§	§	PROPN
ftr-497	150	112	2037	2037	NUM
ftr-497	150	113	)	)	PUNCT
ftr-497	150	114	;	;	PUNCT
ftr-497	150	115	or	or	CCONJ
ftr-497	150	116	(	(	PUNCT
ftr-497	150	117	iii	iii	NOUN
ftr-497	150	118	)	)	PUNCT
ftr-497	150	119	where	where	SCONJ
ftr-497	150	120	the	the	DET
ftr-497	150	121	enjoyment	enjoyment	NOUN
ftr-497	150	122	of	of	ADP
ftr-497	150	123	the	the	DET
ftr-497	150	124	property	property	NOUN
ftr-497	150	125	was	be	AUX
ftr-497	150	126	at	at	ADP
ftr-497	150	127	the	the	DET
ftr-497	150	128	decedent	decedent	NOUN
ftr-497	150	129	's	's	PART
ftr-497	150	130	death	death	NOUN
ftr-497	150	131	subject	subject	NOUN
ftr-497	150	132	to	to	ADP
ftr-497	150	133	a	a	DET
ftr-497	150	134	power	power	NOUN
ftr-497	150	135	held	hold	VERB
ftr-497	150	136	by	by	ADP
ftr-497	150	137	the	the	DET
ftr-497	150	138	decedent	decedent	NOUN
ftr-497	150	139	to	to	PART
ftr-497	150	140	alter	alter	VERB
ftr-497	150	141	,	,	PUNCT
ftr-497	150	142	amend	amend	VERB
ftr-497	150	143	,	,	PUNCT
ftr-497	150	144	revoke	revoke	VERB
ftr-497	150	145	or	or	CCONJ
ftr-497	150	146	terminate	terminate	VERB
ftr-497	150	147	(	(	PUNCT
ftr-497	150	148	irc	irc	PROPN
ftr-497	150	149	§	§	PROPN
ftr-497	150	150	2038	2038	NUM
ftr-497	150	151	)	)	PUNCT
ftr-497	150	152	.	.	PUNCT
ftr-497	151	1	the	the	DET
ftr-497	151	2	major	major	ADJ
ftr-497	151	3	additional	additional	ADJ
ftr-497	151	4	categories	category	NOUN
ftr-497	151	5	of	of	ADP
ftr-497	151	6	property	property	NOUN
ftr-497	151	7	includable	includable	NOUN
ftr-497	151	8	in	in	ADP
ftr-497	151	9	the	the	DET
ftr-497	151	10	gross	gross	ADJ
ftr-497	151	11	estate	estate	NOUN
ftr-497	151	12	are	be	AUX
ftr-497	151	13	:	:	PUNCT
ftr-497	151	14	annuities	annuity	NOUN
ftr-497	151	15	that	that	PRON
ftr-497	151	16	were	be	AUX
ftr-497	151	17	payable	payable	ADJ
ftr-497	151	18	to	to	ADP
ftr-497	151	19	the	the	DET
ftr-497	151	20	decedent	decedent	NOUN
ftr-497	151	21	and	and	CCONJ
ftr-497	151	22	which	which	PRON
ftr-497	151	23	become	become	VERB
ftr-497	151	24	payable	payable	ADJ
ftr-497	151	25	to	to	ADP
ftr-497	151	26	another	another	PRON
ftr-497	151	27	at	at	ADP
ftr-497	151	28	the	the	DET
ftr-497	151	29	decedent	decedent	NOUN
ftr-497	151	30	's	's	PART
ftr-497	151	31	death	death	NOUN
ftr-497	151	32	(	(	PUNCT
ftr-497	151	33	irc	irc	PROPN
ftr-497	151	34	§	§	PROPN
ftr-497	151	35	2039	2039	NUM
ftr-497	151	36	)	)	PUNCT
ftr-497	151	37	;	;	PUNCT
ftr-497	151	38	the	the	DET
ftr-497	151	39	decedent	decedent	NOUN
ftr-497	151	40	's	's	PART
ftr-497	151	41	interest	interest	NOUN
ftr-497	151	42	in	in	ADP
ftr-497	151	43	joint	joint	ADJ
ftr-497	151	44	tenancies	tenancy	NOUN
ftr-497	151	45	with	with	ADP
ftr-497	151	46	right	right	NOUN
ftr-497	151	47	of	of	ADP
ftr-497	151	48	survivorship	survivorship	NOUN
ftr-497	151	49	or	or	CCONJ
ftr-497	151	50	tenancies	tenancy	NOUN
ftr-497	151	51	by	by	ADP
ftr-497	151	52	the	the	DET
ftr-497	151	53	entirety	entirety	NOUN
ftr-497	151	54	(	(	PUNCT
ftr-497	151	55	irc	irc	PROPN
ftr-497	151	56	§	§	PROPN
ftr-497	151	57	2040	2040	NUM
ftr-497	151	58	)	)	PUNCT
ftr-497	151	59	;	;	PUNCT
ftr-497	151	60	property	property	NOUN
ftr-497	151	61	which	which	PRON
ftr-497	151	62	the	the	DET
ftr-497	151	63	decedent	decedent	NOUN
ftr-497	151	64	had	have	VERB
ftr-497	151	65	the	the	DET
ftr-497	151	66	power	power	NOUN
ftr-497	151	67	to	to	PART
ftr-497	151	68	appoint	appoint	VERB
ftr-497	151	69	to	to	ADP
ftr-497	151	70	himself	himself	PRON
ftr-497	151	71	,	,	PUNCT
ftr-497	151	72	his	his	PRON
ftr-497	151	73	estate	estate	NOUN
ftr-497	151	74	,	,	PUNCT
ftr-497	151	75	his	his	PRON
ftr-497	151	76	creditors	creditor	NOUN
ftr-497	151	77	or	or	CCONJ
ftr-497	151	78	the	the	DET
ftr-497	151	79	creditors	creditor	NOUN
ftr-497	151	80	of	of	ADP
ftr-497	151	81	his	his	PRON
ftr-497	151	82	estate	estate	NOUN
ftr-497	151	83	(	(	PUNCT
ftr-497	151	84	irc	irc	PROPN
ftr-497	151	85	§	§	PROPN
ftr-497	151	86	204	204	NUM
ftr-497	151	87	1	1	NUM
ftr-497	151	88	)	)	PUNCT
ftr-497	151	89	;	;	PUNCT
ftr-497	151	90	life	life	NOUN
ftr-497	151	91	insurance	insurance	NOUN
ftr-497	151	92	on	on	ADP
ftr-497	151	93	the	the	DET
ftr-497	151	94	decedent	decedent	NOUN
ftr-497	151	95	's	's	PART
ftr-497	151	96	life	life	NOUN
ftr-497	151	97	over	over	ADP
ftr-497	151	98	which	which	PRON
ftr-497	151	99	the	the	DET
ftr-497	151	100	decedent	decedent	NOUN
ftr-497	151	101	had	have	VERB
ftr-497	151	102	any	any	DET
ftr-497	151	103	incident	incident	NOUN
ftr-497	151	104	of	of	ADP
ftr-497	151	105	ownership	ownership	NOUN
ftr-497	151	106	or	or	CCONJ
ftr-497	151	107	which	which	PRON
ftr-497	151	108	is	be	AUX
ftr-497	151	109	payable	payable	ADJ
ftr-497	151	110	to	to	ADP
ftr-497	151	111	the	the	DET
ftr-497	151	112	decedent	decedent	NOUN
ftr-497	151	113	's	's	PART
ftr-497	151	114	executor	executor	NOUN
ftr-497	151	115	(	(	PUNCT
ftr-497	151	116	irc	irc	PROPN
ftr-497	151	117	§	§	PROPN
ftr-497	151	118	2042	2042	NUM
ftr-497	151	119	)	)	PUNCT
ftr-497	151	120	;	;	PUNCT
ftr-497	151	121	and	and	CCONJ
ftr-497	151	122	property	property	NOUN
ftr-497	151	123	in	in	ADP
ftr-497	151	124	which	which	PRON
ftr-497	151	125	a	a	DET
ftr-497	151	126	surviving	surviving	NOUN
ftr-497	151	127	spouse	spouse	NOUN
ftr-497	151	128	has	have	VERB
ftr-497	151	129	certain	certain	ADJ
ftr-497	151	130	rights	right	NOUN
ftr-497	151	131	and	and	CCONJ
ftr-497	151	132	as	as	ADP
ftr-497	151	133	to	to	PART
ftr-497	151	134	which	which	PRON
ftr-497	151	135	the	the	DET
ftr-497	151	136	estate	estate	NOUN
ftr-497	151	137	of	of	ADP
ftr-497	151	138	the	the	DET
ftr-497	151	139	first	first	ADJ
ftr-497	151	140	dying	die	VERB
ftr-497	151	141	spouse	spouse	NOUN
ftr-497	151	142	was	be	AUX
ftr-497	151	143	permitted	permit	VERB
ftr-497	151	144	a	a	DET
ftr-497	151	145	deduction	deduction	NOUN
ftr-497	151	146	(	(	PUNCT
ftr-497	151	147	irc	irc	PROPN
ftr-497	151	148	§	§	PROPN
ftr-497	151	149	2044	2044	NUM
ftr-497	151	150	)	)	PUNCT
ftr-497	151	151	.	.	PUNCT
ftr-497	152	1	a	a	DET
ftr-497	152	2	detailed	detailed	ADJ
ftr-497	152	3	discussion	discussion	NOUN
ftr-497	152	4	of	of	ADP
ftr-497	152	5	each	each	PRON
ftr-497	152	6	of	of	ADP
ftr-497	152	7	these	these	DET
ftr-497	152	8	provisions	provision	NOUN
ftr-497	152	9	is	be	AUX
ftr-497	152	10	beyond	beyond	ADP
ftr-497	152	11	the	the	DET
ftr-497	152	12	scope	scope	NOUN
ftr-497	152	13	of	of	ADP
ftr-497	152	14	this	this	DET
ftr-497	152	15	article	article	NOUN
ftr-497	152	16	.	.	PUNCT
ftr-497	153	1	the	the	DET
ftr-497	153	2	interested	interested	ADJ
ftr-497	153	3	reader	reader	NOUN
ftr-497	153	4	should	should	AUX
ftr-497	153	5	consult	consult	VERB
ftr-497	153	6	stephens	stephen	NOUN
ftr-497	153	7	,	,	PUNCT
ftr-497	153	8	et	et	PROPN
ftr-497	153	9	al	al	PROPN
ftr-497	153	10	.	.	PROPN
ftr-497	154	1	supra	supra	PROPN
ftr-497	154	2	note	note	PROPN
ftr-497	154	3	3	3	NUM
ftr-497	154	4	,	,	PUNCT
ftr-497	154	5	at	at	ADP
ftr-497	154	6	4.08	4.08	NUM
ftr-497	154	7	.	.	PUNCT
ftr-497	154	8	14	14	NUM
ftr-497	154	9	.	.	PUNCT
ftr-497	155	1	irc	irc	PROPN
ftr-497	155	2	§	§	PROPN
ftr-497	155	3	§	§	PROPN
ftr-497	155	4	2031	2031	NUM
ftr-497	155	5	,	,	PUNCT
ftr-497	155	6	2032	2032	NUM
ftr-497	155	7	.	.	PUNCT
ftr-497	156	1	as	as	ADP
ftr-497	156	2	with	with	ADP
ftr-497	156	3	the	the	DET
ftr-497	156	4	gift	gift	NOUN
ftr-497	156	5	tax	tax	NOUN
ftr-497	156	6	system	system	NOUN
ftr-497	156	7	,	,	PUNCT
ftr-497	156	8	the	the	DET
ftr-497	156	9	"	"	PUNCT
ftr-497	156	10	willing	willing	ADJ
ftr-497	156	11	buyer	buyer	NOUN
ftr-497	156	12	,	,	PUNCT
ftr-497	156	13	willing	willing	ADJ
ftr-497	156	14	seller	seller	NOUN
ftr-497	156	15	"	"	PUNCT
ftr-497	156	16	test	test	NOUN
ftr-497	156	17	is	be	AUX
ftr-497	156	18	used	use	VERB
ftr-497	156	19	to	to	PART
ftr-497	156	20	determine	determine	VERB
ftr-497	156	21	fair	fair	ADJ
ftr-497	156	22	market	market	NOUN
ftr-497	156	23	value	value	NOUN
ftr-497	156	24	.	.	PUNCT
ftr-497	157	1	see	see	VERB
ftr-497	157	2	supra	supra	PROPN
ftr-497	157	3	note	note	PROPN
ftr-497	157	4	2	2	NUM
ftr-497	157	5	;	;	PUNCT
ftr-497	157	6	regs	reg	NOUN
ftr-497	157	7	.	.	PUNCT
ftr-497	158	1	§	§	PROPN
ftr-497	158	2	20.2031	20.2031	NUM
ftr-497	158	3	-	-	SYM
ftr-497	158	4	1(b	1(b	NUM
ftr-497	158	5	)	)	PUNCT
ftr-497	158	6	.	.	PUNCT
ftr-497	159	1	15	15	NUM
ftr-497	159	2	.	.	PUNCT
ftr-497	159	3	irc	irc	VERB
ftr-497	159	4	§	§	PROPN
ftr-497	159	5	§	§	PROPN
ftr-497	159	6	2001	2001	NUM
ftr-497	159	7	,	,	PUNCT
ftr-497	159	8	2010	2010	NUM
ftr-497	159	9	.	.	PUNCT
ftr-497	160	1	section	section	NOUN
ftr-497	160	2	2010	2010	NUM
ftr-497	160	3	provides	provide	VERB
ftr-497	160	4	every	every	DET
ftr-497	160	5	citizen	citizen	NOUN
ftr-497	160	6	or	or	CCONJ
ftr-497	160	7	resident	resident	NOUN
ftr-497	160	8	of	of	ADP
ftr-497	160	9	the	the	DET
ftr-497	160	10	united	united	PROPN
ftr-497	160	11	states	states	PROPN
ftr-497	160	12	who	who	PRON
ftr-497	160	13	is	be	AUX
ftr-497	160	14	subject	subject	ADJ
ftr-497	160	15	to	to	ADP
ftr-497	160	16	the	the	DET
ftr-497	160	17	estate	estate	NOUN
ftr-497	160	18	tax	tax	NOUN
ftr-497	160	19	a	a	DET
ftr-497	160	20	credit	credit	NOUN
ftr-497	160	21	of	of	ADP
ftr-497	160	22	$	$	SYM
ftr-497	160	23	192,800	192,800	NUM
ftr-497	160	24	,	,	PUNCT
ftr-497	160	25	against	against	ADP
ftr-497	160	26	the	the	DET
ftr-497	160	27	estate	estate	NOUN
ftr-497	160	28	tax	tax	NOUN
ftr-497	160	29	.	.	PUNCT
ftr-497	161	1	under	under	ADP
ftr-497	161	2	the	the	DET
ftr-497	161	3	current	current	ADJ
ftr-497	161	4	rate	rate	NOUN
ftr-497	161	5	schedule	schedule	NOUN
ftr-497	161	6	that	that	SCONJ
ftr-497	161	7	credit	credit	NOUN
ftr-497	161	8	is	be	AUX
ftr-497	161	9	sufficient	sufficient	ADJ
ftr-497	161	10	to	to	PART
ftr-497	161	11	offset	offset	VERB
ftr-497	161	12	estate	estate	NOUN
ftr-497	161	13	tax	tax	NOUN
ftr-497	161	14	on	on	ADP
ftr-497	161	15	property	property	NOUN
ftr-497	161	16	worth	worth	ADJ
ftr-497	161	17	up	up	ADP
ftr-497	161	18	to	to	PART
ftr-497	161	19	$	$	SYM
ftr-497	161	20	600,000	600,000	NUM
ftr-497	161	21	.	.	PUNCT
ftr-497	162	1	the	the	DET
ftr-497	162	2	original	original	ADJ
ftr-497	162	3	estate	estate	NOUN
ftr-497	162	4	tax	tax	NOUN
ftr-497	162	5	affected	affect	VERB
ftr-497	162	6	persons	person	NOUN
ftr-497	162	7	with	with	ADP
ftr-497	162	8	estates	estate	NOUN
ftr-497	162	9	(	(	PUNCT
ftr-497	162	10	net	net	NOUN
ftr-497	162	11	of	of	ADP
ftr-497	162	12	certain	certain	ADJ
ftr-497	162	13	expenses	expense	NOUN
ftr-497	162	14	)	)	PUNCT
ftr-497	162	15	of	of	ADP
ftr-497	162	16	$	$	SYM
ftr-497	162	17	50,000	50,000	NUM
ftr-497	162	18	or	or	CCONJ
ftr-497	162	19	more	more	ADJ
ftr-497	162	20	.	.	PUNCT
ftr-497	163	1	revenue	revenue	NOUN
ftr-497	163	2	act	act	NOUN
ftr-497	163	3	of	of	ADP
ftr-497	163	4	1916	1916	NUM
ftr-497	163	5	,	,	PUNCT
ftr-497	163	6	pub	pub	NOUN
ftr-497	163	7	.	.	PUNCT
ftr-497	164	1	l.	l.	PROPN
ftr-497	164	2	no	no	INTJ
ftr-497	164	3	.	.	PROPN
ftr-497	165	1	64	64	NUM
ftr-497	165	2	-	-	SYM
ftr-497	165	3	271	271	NUM
ftr-497	165	4	,	,	PUNCT
ftr-497	165	5	§	§	NOUN
ftr-497	165	6	203	203	NUM
ftr-497	165	7	,	,	PUNCT
ftr-497	165	8	39	39	NUM
ftr-497	165	9	stat	stat	NOUN
ftr-497	165	10	.	.	PUNCT
ftr-497	166	1	756	756	NUM
ftr-497	166	2	.	.	PUNCT
ftr-497	167	1	there	there	PRON
ftr-497	167	2	[	[	X
ftr-497	167	3	vol	vol	NOUN
ftr-497	167	4	1:7	1:7	NUM
ftr-497	167	5	should	should	AUX
ftr-497	167	6	we	we	PRON
ftr-497	167	7	give	give	VERB
ftr-497	167	8	away	away	ADP
ftr-497	167	9	the	the	DET
ftr-497	167	10	annual	annual	ADJ
ftr-497	167	11	erclusion	erclusion	NOUN
ftr-497	167	12	?	?	PUNCT
ftr-497	168	1	rate	rate	NOUN
ftr-497	168	2	currently	currently	ADV
ftr-497	168	3	is	be	AUX
ftr-497	168	4	fifty	fifty	NUM
ftr-497	168	5	percent	percent	NOUN
ftr-497	168	6	.	.	PUNCT
ftr-497	169	1	6	6	NUM
ftr-497	169	2	there	there	PRON
ftr-497	169	3	is	be	VERB
ftr-497	169	4	an	an	DET
ftr-497	169	5	additional	additional	ADJ
ftr-497	169	6	five	five	NUM
ftr-497	169	7	percent	percent	NOUN
ftr-497	169	8	tax	tax	NOUN
ftr-497	169	9	,	,	PUNCT
ftr-497	169	10	imposed	impose	VERB
ftr-497	169	11	on	on	ADP
ftr-497	169	12	the	the	DET
ftr-497	169	13	portion	portion	NOUN
ftr-497	169	14	of	of	ADP
ftr-497	169	15	an	an	DET
ftr-497	169	16	estate	estate	NOUN
ftr-497	169	17	between	between	ADP
ftr-497	169	18	$	$	SYM
ftr-497	169	19	10	10	NUM
ftr-497	169	20	million	million	NUM
ftr-497	169	21	and	and	CCONJ
ftr-497	169	22	$	$	SYM
ftr-497	169	23	18.34	18.34	NUM
ftr-497	169	24	million	million	NUM
ftr-497	169	25	,	,	PUNCT
ftr-497	169	26	which	which	PRON
ftr-497	169	27	operates	operate	VERB
ftr-497	169	28	to	to	PART
ftr-497	169	29	deny	deny	VERB
ftr-497	169	30	large	large	ADJ
ftr-497	169	31	estates	estate	NOUN
ftr-497	169	32	the	the	DET
ftr-497	169	33	benefit	benefit	NOUN
ftr-497	169	34	of	of	ADP
ftr-497	169	35	both	both	PRON
ftr-497	169	36	(	(	PUNCT
ftr-497	169	37	i	i	NOUN
ftr-497	169	38	)	)	PUNCT
ftr-497	169	39	a	a	DET
ftr-497	169	40	s192,800	s192,800	ADJ
ftr-497	169	41	credit	credit	NOUN
ftr-497	169	42	against	against	ADP
ftr-497	169	43	transfer	transfer	NOUN
ftr-497	169	44	tax	tax	NOUN
ftr-497	169	45	available	available	ADJ
ftr-497	169	46	to	to	ADP
ftr-497	169	47	all	all	DET
ftr-497	169	48	other	other	ADJ
ftr-497	169	49	taxpayers	taxpayer	NOUN
ftr-497	169	50	,	,	PUNCT
ftr-497	169	51	and	and	CCONJ
ftr-497	169	52	(	(	PUNCT
ftr-497	169	53	ii	ii	NOUN
ftr-497	169	54	)	)	PUNCT
ftr-497	169	55	the	the	DET
ftr-497	169	56	lower	low	ADJ
ftr-497	169	57	estate	estate	NOUN
ftr-497	169	58	tax	tax	NOUN
ftr-497	169	59	rate	rate	NOUN
ftr-497	169	60	brackets	bracket	NOUN
ftr-497	169	61	applicable	applicable	ADJ
ftr-497	169	62	to	to	ADP
ftr-497	169	63	the	the	DET
ftr-497	169	64	first	first	ADJ
ftr-497	169	65	$	$	SYM
ftr-497	169	66	2.5	2.5	NUM
ftr-497	169	67	million	million	NUM
ftr-497	169	68	in	in	ADP
ftr-497	169	69	an	an	DET
ftr-497	169	70	estate	estate	NOUN
ftr-497	169	71	.	.	PUNCT
ftr-497	170	1	7	7	NUM
ftr-497	171	1	the	the	DET
ftr-497	171	2	potential	potential	ADJ
ftr-497	171	3	impact	impact	NOUN
ftr-497	171	4	of	of	ADP
ftr-497	171	5	the	the	DET
ftr-497	171	6	estate	estate	NOUN
ftr-497	171	7	tax	tax	NOUN
ftr-497	171	8	on	on	ADP
ftr-497	171	9	those	those	PRON
ftr-497	171	10	to	to	PART
ftr-497	171	11	whom	whom	PRON
ftr-497	171	12	it	it	PRON
ftr-497	171	13	applies	apply	VERB
ftr-497	171	14	has	have	AUX
ftr-497	171	15	increased	increase	VERB
ftr-497	171	16	because	because	SCONJ
ftr-497	171	17	it	it	PRON
ftr-497	171	18	has	have	AUX
ftr-497	171	19	been	be	AUX
ftr-497	171	20	supplemented	supplement	VERB
ftr-497	171	21	by	by	ADP
ftr-497	171	22	the	the	DET
ftr-497	171	23	other	other	ADJ
ftr-497	171	24	two	two	NUM
ftr-497	171	25	elements	element	NOUN
ftr-497	171	26	of	of	ADP
ftr-497	171	27	the	the	DET
ftr-497	171	28	transfer	transfer	NOUN
ftr-497	171	29	tax	tax	NOUN
ftr-497	171	30	system	system	NOUN
ftr-497	171	31	:	:	PUNCT
ftr-497	171	32	(	(	PUNCT
ftr-497	171	33	i	i	NOUN
ftr-497	171	34	)	)	PUNCT
ftr-497	171	35	the	the	DET
ftr-497	171	36	federal	federal	ADJ
ftr-497	171	37	gift	gift	NOUN
ftr-497	171	38	tax	tax	NOUN
ftr-497	171	39	,	,	PUNCT
ftr-497	171	40	enacted	enact	VERB
ftr-497	171	41	in	in	ADP
ftr-497	171	42	1932	1932	NUM
ftr-497	171	43	,	,	PUNCT
ftr-497	171	44	which	which	PRON
ftr-497	171	45	applies	apply	VERB
ftr-497	171	46	to	to	AUX
ftr-497	171	47	lifetime	lifetime	NOUN
ftr-497	171	48	gratuitous	gratuitous	ADJ
ftr-497	171	49	transfers	transfer	NOUN
ftr-497	171	50	of	of	ADP
ftr-497	171	51	property	property	NOUN
ftr-497	171	52	;	;	PUNCT
ftr-497	171	53	8	8	NUM
ftr-497	171	54	and	and	CCONJ
ftr-497	171	55	(	(	PUNCT
ftr-497	171	56	ii	ii	NOUN
ftr-497	171	57	)	)	PUNCT
ftr-497	171	58	the	the	DET
ftr-497	171	59	generation	generation	NOUN
ftr-497	171	60	skipping	skip	VERB
ftr-497	171	61	transfer	transfer	NOUN
ftr-497	171	62	tax	tax	NOUN
ftr-497	171	63	,	,	PUNCT
ftr-497	171	64	enacted	enact	VERB
ftr-497	171	65	in	in	ADP
ftr-497	171	66	1986	1986	NUM
ftr-497	171	67	,	,	PUNCT
ftr-497	171	68	which	which	PRON
ftr-497	171	69	applies	apply	VERB
ftr-497	171	70	to	to	ADP
ftr-497	171	71	transfers	transfer	NOUN
ftr-497	171	72	benefiting	benefit	VERB
ftr-497	171	73	more	more	ADJ
ftr-497	171	74	than	than	ADP
ftr-497	171	75	one	one	NUM
ftr-497	171	76	generation	generation	NOUN
ftr-497	171	77	of	of	ADP
ftr-497	171	78	a	a	DET
ftr-497	171	79	family	family	NOUN
ftr-497	171	80	.	.	PUNCT
ftr-497	172	1	9	9	NUM
ftr-497	172	2	as	as	SCONJ
ftr-497	172	3	is	be	AUX
ftr-497	172	4	discussed	discuss	VERB
ftr-497	172	5	below	below	ADV
ftr-497	172	6	,	,	PUNCT
ftr-497	172	7	each	each	PRON
ftr-497	172	8	of	of	ADP
ftr-497	172	9	these	these	DET
ftr-497	172	10	other	other	ADJ
ftr-497	172	11	transfer	transfer	NOUN
ftr-497	172	12	taxes	taxis	NOUN
ftr-497	172	13	makes	make	VERB
ftr-497	172	14	it	it	PRON
ftr-497	172	15	more	more	ADV
ftr-497	172	16	difficult	difficult	ADJ
ftr-497	172	17	to	to	PART
ftr-497	172	18	avoid	avoid	VERB
ftr-497	172	19	transfer	transfer	NOUN
ftr-497	172	20	tax	tax	NOUN
ftr-497	172	21	.	.	PUNCT
ftr-497	173	1	the	the	DET
ftr-497	173	2	potential	potential	ADJ
ftr-497	173	3	bite	bite	NOUN
ftr-497	173	4	of	of	ADP
ftr-497	173	5	the	the	DET
ftr-497	173	6	transfer	transfer	NOUN
ftr-497	173	7	tax	tax	NOUN
ftr-497	173	8	on	on	ADP
ftr-497	173	9	transfers	transfer	NOUN
ftr-497	173	10	of	of	ADP
ftr-497	173	11	substantial	substantial	ADJ
ftr-497	173	12	amounts	amount	NOUN
ftr-497	173	13	of	of	ADP
ftr-497	173	14	wealth	wealth	NOUN
ftr-497	173	15	,	,	PUNCT
ftr-497	173	16	and	and	CCONJ
ftr-497	173	17	particularly	particularly	ADV
ftr-497	173	18	on	on	ADP
ftr-497	173	19	multigenerational	multigenerational	ADJ
ftr-497	173	20	transfers	transfer	NOUN
ftr-497	173	21	,	,	PUNCT
ftr-497	173	22	is	be	AUX
ftr-497	173	23	fearsome	fearsome	ADJ
ftr-497	173	24	.	.	PUNCT
ftr-497	174	1	amounts	amount	NOUN
ftr-497	174	2	in	in	ADP
ftr-497	174	3	excess	excess	NOUN
ftr-497	174	4	of	of	ADP
ftr-497	174	5	$	$	SYM
ftr-497	174	6	600,000	600,000	NUM
ftr-497	174	7	which	which	PRON
ftr-497	174	8	do	do	AUX
ftr-497	174	9	not	not	PART
ftr-497	174	10	qualify	qualify	VERB
ftr-497	174	11	for	for	ADP
ftr-497	174	12	any	any	DET
ftr-497	174	13	exception	exception	NOUN
ftr-497	174	14	are	be	AUX
ftr-497	174	15	subjected	subject	VERB
ftr-497	174	16	to	to	ADP
ftr-497	174	17	tax	tax	NOUN
ftr-497	174	18	at	at	ADP
ftr-497	174	19	a	a	DET
ftr-497	174	20	rate	rate	NOUN
ftr-497	174	21	of	of	ADP
ftr-497	174	22	thirty	thirty	NUM
ftr-497	174	23	-	-	PUNCT
ftr-497	174	24	seven	seven	NUM
ftr-497	174	25	percent	percent	NOUN
ftr-497	174	26	and	and	CCONJ
ftr-497	174	27	the	the	DET
ftr-497	174	28	rate	rate	NOUN
ftr-497	174	29	increases	increase	VERB
ftr-497	174	30	to	to	ADP
ftr-497	174	31	fifty	fifty	NUM
ftr-497	174	32	percent	percent	NOUN
ftr-497	174	33	for	for	ADP
ftr-497	174	34	taxable	taxable	ADJ
ftr-497	174	35	transfers	transfer	NOUN
ftr-497	174	36	over	over	ADP
ftr-497	174	37	$	$	SYM
ftr-497	174	38	2.5	2.5	NUM
ftr-497	174	39	million.20	million.20	NOUN
ftr-497	174	40	accordingly	accordingly	ADV
ftr-497	174	41	,	,	PUNCT
ftr-497	174	42	the	the	DET
ftr-497	174	43	rate	rate	NOUN
ftr-497	174	44	of	of	ADP
ftr-497	174	45	tax	tax	NOUN
ftr-497	174	46	imposed	impose	VERB
ftr-497	174	47	on	on	ADP
ftr-497	174	48	those	those	DET
ftr-497	174	49	estates	estate	NOUN
ftr-497	174	50	that	that	PRON
ftr-497	174	51	actually	actually	ADV
ftr-497	174	52	incur	incur	VERB
ftr-497	174	53	it	it	PRON
ftr-497	174	54	is	be	AUX
ftr-497	174	55	immediately	immediately	ADV
ftr-497	174	56	substantial	substantial	ADJ
ftr-497	174	57	and	and	CCONJ
ftr-497	174	58	can	can	AUX
ftr-497	174	59	be	be	AUX
ftr-497	174	60	as	as	ADV
ftr-497	174	61	much	much	ADJ
ftr-497	174	62	as	as	ADP
ftr-497	174	63	one	one	NUM
ftr-497	174	64	-	-	PUNCT
ftr-497	174	65	half	half	NOUN
ftr-497	174	66	of	of	ADP
ftr-497	174	67	the	the	DET
ftr-497	174	68	aggregate	aggregate	ADJ
ftr-497	174	69	property	property	NOUN
ftr-497	174	70	.	.	PUNCT
ftr-497	175	1	when	when	SCONJ
ftr-497	175	2	imposed	impose	VERB
ftr-497	175	3	in	in	ADP
ftr-497	175	4	conjunction	conjunction	NOUN
ftr-497	175	5	with	with	ADP
ftr-497	175	6	the	the	DET
ftr-497	175	7	generation	generation	NOUN
ftr-497	175	8	-	-	PUNCT
ftr-497	175	9	skipping	skip	VERB
ftr-497	175	10	transfer	transfer	NOUN
ftr-497	175	11	tax	tax	NOUN
ftr-497	175	12	(	(	PUNCT
ftr-497	175	13	discussed	discuss	VERB
ftr-497	175	14	below	below	ADV
ftr-497	175	15	)	)	PUNCT
ftr-497	175	16	,	,	PUNCT
ftr-497	175	17	the	the	DET
ftr-497	175	18	rates	rate	NOUN
ftr-497	175	19	can	can	AUX
ftr-497	175	20	reach	reach	VERB
ftr-497	175	21	seventy	seventy	NUM
ftr-497	175	22	-	-	PUNCT
ftr-497	175	23	five	five	NUM
ftr-497	175	24	percent.-	percent.-	PROPN
ftr-497	175	25	'	'	PUNCT
ftr-497	175	26	this	this	PRON
ftr-497	175	27	makes	make	VERB
ftr-497	175	28	have	have	AUX
ftr-497	175	29	recently	recently	ADV
ftr-497	175	30	been	be	AUX
ftr-497	175	31	proposals	proposal	NOUN
ftr-497	175	32	introduced	introduce	VERB
ftr-497	175	33	in	in	ADP
ftr-497	175	34	congress	congress	PROPN
ftr-497	175	35	both	both	PRON
ftr-497	175	36	to	to	PART
ftr-497	175	37	reduce	reduce	VERB
ftr-497	175	38	and	and	CCONJ
ftr-497	175	39	to	to	PART
ftr-497	175	40	increase	increase	VERB
ftr-497	175	41	the	the	DET
ftr-497	175	42	unified	unified	ADJ
ftr-497	175	43	credit	credit	NOUN
ftr-497	175	44	.	.	PUNCT
ftr-497	176	1	h.r	h.r	PROPN
ftr-497	176	2	.	.	PROPN
ftr-497	176	3	1110	1110	NUM
ftr-497	176	4	,	,	PUNCT
ftr-497	176	5	103d	103d	NUM
ftr-497	176	6	cong	cong	NOUN
ftr-497	176	7	.	.	PROPN
ftr-497	176	8	,	,	PUNCT
ftr-497	176	9	2d	2d	NUM
ftr-497	176	10	sess	sess	NOUN
ftr-497	176	11	.	.	PUNCT
ftr-497	177	1	(	(	PUNCT
ftr-497	177	2	1993	1993	NUM
ftr-497	177	3	)	)	PUNCT
ftr-497	177	4	;	;	PUNCT
ftr-497	177	5	s.	s.	PROPN
ftr-497	177	6	531	531	NUM
ftr-497	177	7	,	,	PUNCT
ftr-497	177	8	103d	103d	NUM
ftr-497	177	9	cong	cong	NOUN
ftr-497	177	10	.	.	PUNCT
ftr-497	177	11	,	,	PUNCT
ftr-497	177	12	1st	1st	ADJ
ftr-497	177	13	sess	sess	NOUN
ftr-497	177	14	.	.	PUNCT
ftr-497	178	1	(	(	PUNCT
ftr-497	178	2	1993	1993	NUM
ftr-497	178	3	)	)	PUNCT
ftr-497	178	4	;	;	PUNCT
ftr-497	179	1	h.r	h.r	PROPN
ftr-497	179	2	.	.	PROPN
ftr-497	179	3	4848	4848	NUM
ftr-497	179	4	,	,	PUNCT
ftr-497	179	5	102d	102d	NUM
ftr-497	179	6	cong	cong	NOUN
ftr-497	179	7	.	.	PROPN
ftr-497	179	8	,	,	PUNCT
ftr-497	179	9	2d	2d	NUM
ftr-497	179	10	sess	sess	NOUN
ftr-497	179	11	.	.	PUNCT
ftr-497	180	1	(	(	PUNCT
ftr-497	180	2	1992	1992	NUM
ftr-497	180	3	)	)	PUNCT
ftr-497	180	4	.	.	PUNCT
ftr-497	181	1	16	16	NUM
ftr-497	181	2	.	.	PUNCT
ftr-497	182	1	irc	irc	PROPN
ftr-497	182	2	§	§	PROPN
ftr-497	182	3	2001(c)(1	2001(c)(1	NOUN
ftr-497	182	4	)	)	PUNCT
ftr-497	182	5	.	.	PUNCT
ftr-497	183	1	originally	originally	ADV
ftr-497	183	2	,	,	PUNCT
ftr-497	183	3	the	the	DET
ftr-497	183	4	maximum	maximum	ADJ
ftr-497	183	5	rate	rate	NOUN
ftr-497	183	6	was	be	AUX
ftr-497	183	7	10	10	NUM
ftr-497	183	8	%	%	NOUN
ftr-497	183	9	in	in	ADP
ftr-497	183	10	1916	1916	NUM
ftr-497	183	11	and	and	CCONJ
ftr-497	183	12	climbed	climb	VERB
ftr-497	183	13	to	to	ADP
ftr-497	183	14	77	77	NUM
ftr-497	183	15	%	%	NOUN
ftr-497	183	16	at	at	ADP
ftr-497	183	17	the	the	DET
ftr-497	183	18	time	time	NOUN
ftr-497	183	19	the	the	DET
ftr-497	183	20	1954	1954	NUM
ftr-497	183	21	code	code	NOUN
ftr-497	183	22	was	be	AUX
ftr-497	183	23	adopted	adopt	VERB
ftr-497	183	24	.	.	PUNCT
ftr-497	184	1	revenue	revenue	NOUN
ftr-497	184	2	act	act	NOUN
ftr-497	184	3	of	of	ADP
ftr-497	184	4	1916	1916	NUM
ftr-497	184	5	.	.	PUNCT
ftr-497	185	1	§	§	PROPN
ftr-497	185	2	201	201	NUM
ftr-497	185	3	.	.	PUNCT
ftr-497	186	1	irc	irc	PROPN
ftr-497	186	2	§	§	PROPN
ftr-497	186	3	2001	2001	NUM
ftr-497	186	4	(	(	PUNCT
ftr-497	186	5	1954	1954	NUM
ftr-497	186	6	)	)	PUNCT
ftr-497	186	7	.	.	PUNCT
ftr-497	187	1	see	see	VERB
ftr-497	187	2	discussion	discussion	NOUN
ftr-497	187	3	supra	supra	PROPN
ftr-497	187	4	note	note	NOUN
ftr-497	187	5	3	3	NUM
ftr-497	187	6	.	.	NOUN
ftr-497	187	7	17	17	NUM
ftr-497	187	8	.	.	PUNCT
ftr-497	188	1	irc	irc	PROPN
ftr-497	188	2	§	§	PROPN
ftr-497	188	3	2001(c)(3	2001(c)(3	NOUN
ftr-497	188	4	)	)	PUNCT
ftr-497	188	5	.	.	PUNCT
ftr-497	189	1	this	this	DET
ftr-497	189	2	five	five	NUM
ftr-497	189	3	percent	percent	NOUN
ftr-497	189	4	rate	rate	NOUN
ftr-497	189	5	applies	apply	VERB
ftr-497	189	6	to	to	ADP
ftr-497	189	7	amounts	amount	NOUN
ftr-497	189	8	in	in	ADP
ftr-497	189	9	taxable	taxable	ADJ
ftr-497	189	10	estates	estate	NOUN
ftr-497	189	11	between	between	ADP
ftr-497	189	12	$	$	SYM
ftr-497	189	13	10,000,000	10,000,000	NUM
ftr-497	189	14	and	and	CCONJ
ftr-497	189	15	$	$	SYM
ftr-497	189	16	18,340,000	18,340,000	NUM
ftr-497	189	17	.	.	PUNCT
ftr-497	190	1	it	it	PRON
ftr-497	190	2	was	be	AUX
ftr-497	190	3	adopted	adopt	VERB
ftr-497	190	4	as	as	ADP
ftr-497	190	5	a	a	DET
ftr-497	190	6	part	part	NOUN
ftr-497	190	7	of	of	ADP
ftr-497	190	8	the	the	DET
ftr-497	190	9	omnibus	omnibus	ADJ
ftr-497	190	10	budget	budget	NOUN
ftr-497	190	11	reconciliation	reconciliation	NOUN
ftr-497	190	12	act	act	NOUN
ftr-497	190	13	of	of	ADP
ftr-497	190	14	1987	1987	NUM
ftr-497	190	15	,	,	PUNCT
ftr-497	190	16	pub	pub	NOUN
ftr-497	190	17	.	.	PUNCT
ftr-497	191	1	l.	l.	PROPN
ftr-497	191	2	no	no	INTJ
ftr-497	191	3	.	.	PROPN
ftr-497	192	1	100	100	NUM
ftr-497	192	2	-	-	SYM
ftr-497	192	3	203	203	NUM
ftr-497	192	4	.	.	PUNCT
ftr-497	193	1	§	§	NOUN
ftr-497	193	2	10401(b)(l	10401(b)(l	NUM
ftr-497	193	3	)	)	PUNCT
ftr-497	193	4	(	(	PUNCT
ftr-497	193	5	1987	1987	NUM
ftr-497	193	6	)	)	PUNCT
ftr-497	193	7	.	.	PUNCT
ftr-497	194	1	according	accord	VERB
ftr-497	194	2	to	to	ADP
ftr-497	194	3	h.r	h.r	PROPN
ftr-497	194	4	.	.	PROPN
ftr-497	194	5	rep	rep	PROPN
ftr-497	194	6	.	.	PROPN
ftr-497	194	7	no	no	PROPN
ftr-497	194	8	.	.	NOUN
ftr-497	194	9	100	100	NUM
ftr-497	194	10	-	-	SYM
ftr-497	194	11	391	391	NUM
ftr-497	194	12	,	,	PUNCT
ftr-497	194	13	100th	100th	ADJ
ftr-497	194	14	cong	cong	NOUN
ftr-497	194	15	.	.	PUNCT
ftr-497	194	16	,	,	PUNCT
ftr-497	194	17	1st	1st	ADJ
ftr-497	194	18	sess	sess	NOUN
ftr-497	194	19	.	.	PUNCT
ftr-497	195	1	1040	1040	NUM
ftr-497	195	2	(	(	PUNCT
ftr-497	195	3	1987	1987	NUM
ftr-497	195	4	)	)	PUNCT
ftr-497	195	5	.	.	PUNCT
ftr-497	196	1	the	the	DET
ftr-497	196	2	purpose	purpose	NOUN
ftr-497	196	3	of	of	ADP
ftr-497	196	4	adopting	adopt	VERB
ftr-497	196	5	this	this	DET
ftr-497	196	6	surtax	surtax	NOUN
ftr-497	196	7	was	be	AUX
ftr-497	196	8	to	to	PART
ftr-497	196	9	retain	retain	VERB
ftr-497	196	10	the	the	DET
ftr-497	196	11	benefits	benefit	NOUN
ftr-497	196	12	of	of	ADP
ftr-497	196	13	the	the	DET
ftr-497	196	14	graduated	graduate	VERB
ftr-497	196	15	rates	rate	NOUN
ftr-497	196	16	and	and	CCONJ
ftr-497	196	17	the	the	DET
ftr-497	196	18	unified	unified	ADJ
ftr-497	196	19	credit	credit	NOUN
ftr-497	196	20	for	for	ADP
ftr-497	196	21	smaller	small	ADJ
ftr-497	196	22	estates	estate	NOUN
ftr-497	196	23	,	,	PUNCT
ftr-497	196	24	while	while	SCONJ
ftr-497	196	25	continuing	continue	VERB
ftr-497	196	26	the	the	DET
ftr-497	196	27	effectiveness	effectiveness	NOUN
ftr-497	196	28	of	of	ADP
ftr-497	196	29	the	the	DET
ftr-497	196	30	estate	estate	NOUN
ftr-497	196	31	tax	tax	NOUN
ftr-497	196	32	system	system	NOUN
ftr-497	196	33	in	in	ADP
ftr-497	196	34	its	its	PRON
ftr-497	196	35	role	role	NOUN
ftr-497	196	36	of	of	ADP
ftr-497	196	37	maintaining	maintain	VERB
ftr-497	196	38	the	the	DET
ftr-497	196	39	progressivity	progressivity	NOUN
ftr-497	196	40	of	of	ADP
ftr-497	196	41	the	the	DET
ftr-497	196	42	overall	overall	ADJ
ftr-497	196	43	federal	federal	ADJ
ftr-497	196	44	tax	tax	NOUN
ftr-497	196	45	structure	structure	NOUN
ftr-497	196	46	.	.	PUNCT
ftr-497	197	1	18	18	NUM
ftr-497	197	2	.	.	X
ftr-497	197	3	see	see	VERB
ftr-497	197	4	infra	infra	NOUN
ftr-497	197	5	part	part	NOUN
ftr-497	197	6	11	11	NUM
ftr-497	197	7	b.	b.	NOUN
ftr-497	197	8	19	19	NUM
ftr-497	197	9	.	.	PUNCT
ftr-497	198	1	see	see	VERB
ftr-497	198	2	infra	infra	NOUN
ftr-497	198	3	part	part	NOUN
ftr-497	198	4	ih	ih	PROPN
ftr-497	198	5	c.	c.	PROPN
ftr-497	198	6	20	20	NUM
ftr-497	198	7	.	.	PUNCT
ftr-497	199	1	a	a	DET
ftr-497	199	2	$	$	SYM
ftr-497	199	3	192,800	192,800	NUM
ftr-497	199	4	credit	credit	NOUN
ftr-497	199	5	available	available	ADJ
ftr-497	199	6	to	to	ADP
ftr-497	199	7	all	all	DET
ftr-497	199	8	taxpayers	taxpayer	NOUN
ftr-497	199	9	offsets	offset	VERB
ftr-497	199	10	lax	lax	ADJ
ftr-497	199	11	that	that	PRON
ftr-497	199	12	would	would	AUX
ftr-497	199	13	otherwise	otherwise	ADV
ftr-497	199	14	be	be	AUX
ftr-497	199	15	due	due	ADJ
ftr-497	199	16	on	on	ADP
ftr-497	199	17	s600,000	s600,000	ADJ
ftr-497	199	18	.	.	PUNCT
ftr-497	200	1	irc	irc	PROPN
ftr-497	200	2	§	§	PROPN
ftr-497	200	3	§	§	PROPN
ftr-497	200	4	2001(c	2001(c	NOUN
ftr-497	200	5	)	)	PUNCT
ftr-497	200	6	,	,	PUNCT
ftr-497	200	7	2010	2010	NUM
ftr-497	200	8	.	.	PUNCT
ftr-497	201	1	once	once	ADV
ftr-497	201	2	the	the	DET
ftr-497	201	3	credit	credit	NOUN
ftr-497	201	4	is	be	AUX
ftr-497	201	5	used	use	VERB
ftr-497	201	6	up	up	ADP
ftr-497	201	7	.	.	PUNCT
ftr-497	202	1	the	the	DET
ftr-497	202	2	first	first	ADJ
ftr-497	202	3	dollar	dollar	NOUN
ftr-497	202	4	of	of	ADP
ftr-497	202	5	the	the	DET
ftr-497	202	6	taxable	taxable	ADJ
ftr-497	202	7	estate	estate	NOUN
ftr-497	202	8	over	over	ADP
ftr-497	202	9	$	$	SYM
ftr-497	202	10	600,000	600,000	NUM
ftr-497	202	11	is	be	AUX
ftr-497	202	12	taxed	tax	VERB
ftr-497	202	13	at	at	ADP
ftr-497	202	14	37	37	NUM
ftr-497	202	15	%	%	NOUN
ftr-497	202	16	and	and	CCONJ
ftr-497	202	17	the	the	DET
ftr-497	202	18	rates	rate	NOUN
ftr-497	202	19	increase	increase	VERB
ftr-497	202	20	to	to	ADP
ftr-497	202	21	a	a	DET
ftr-497	202	22	maximum	maximum	NOUN
ftr-497	202	23	of	of	ADP
ftr-497	202	24	50	50	NUM
ftr-497	202	25	%	%	NOUN
ftr-497	202	26	for	for	ADP
ftr-497	202	27	taxable	taxable	ADJ
ftr-497	202	28	estates	estate	NOUN
ftr-497	202	29	over	over	ADP
ftr-497	202	30	$	$	SYM
ftr-497	202	31	2,500,000	2,500,000	NUM
ftr-497	202	32	.	.	PUNCT
ftr-497	203	1	irc	irc	PROPN
ftr-497	203	2	§	§	PROPN
ftr-497	203	3	2001(c	2001(c	NOUN
ftr-497	203	4	)	)	PUNCT
ftr-497	203	5	.	.	PUNCT
ftr-497	204	1	21	21	NUM
ftr-497	204	2	.	.	PUNCT
ftr-497	205	1	the	the	DET
ftr-497	205	2	generation	generation	NOUN
ftr-497	205	3	-	-	PUNCT
ftr-497	205	4	skipping	skip	VERB
ftr-497	205	5	transfer	transfer	NOUN
ftr-497	205	6	tax	tax	NOUN
ftr-497	205	7	can	can	AUX
ftr-497	205	8	be	be	AUX
ftr-497	205	9	a	a	DET
ftr-497	205	10	flat	flat	ADJ
ftr-497	205	11	50	50	NUM
ftr-497	205	12	%	%	NOUN
ftr-497	205	13	.	.	PUNCT
ftr-497	206	1	irc	irc	PROPN
ftr-497	206	2	§	§	NOUN
ftr-497	206	3	§	§	PROPN
ftr-497	206	4	2001(c	2001(c	NOUN
ftr-497	206	5	)	)	PUNCT
ftr-497	206	6	.	.	PUNCT
ftr-497	207	1	2641	2641	NUM
ftr-497	207	2	.	.	PUNCT
ftr-497	208	1	with	with	ADP
ftr-497	208	2	respect	respect	NOUN
ftr-497	208	3	to	to	ADP
ftr-497	208	4	some	some	DET
ftr-497	208	5	types	type	NOUN
ftr-497	208	6	of	of	ADP
ftr-497	208	7	transfers	transfer	NOUN
ftr-497	208	8	that	that	PRON
ftr-497	208	9	are	be	AUX
ftr-497	208	10	ultimately	ultimately	ADV
ftr-497	208	11	subject	subject	ADJ
ftr-497	208	12	to	to	ADP
ftr-497	208	13	the	the	DET
ftr-497	208	14	generation	generation	NOUN
ftr-497	208	15	-	-	PUNCT
ftr-497	208	16	skipping	skip	VERB
ftr-497	208	17	tax	tax	NOUN
ftr-497	208	18	,	,	PUNCT
ftr-497	208	19	the	the	DET
ftr-497	208	20	estate	estate	NOUN
ftr-497	208	21	tax	tax	NOUN
ftr-497	208	22	is	be	AUX
ftr-497	208	23	paid	pay	VERB
ftr-497	208	24	on	on	ADP
ftr-497	208	25	the	the	DET
ftr-497	208	26	property	property	NOUN
ftr-497	208	27	and	and	CCONJ
ftr-497	208	28	the	the	DET
ftr-497	208	29	full	full	ADJ
ftr-497	208	30	amount	amount	NOUN
ftr-497	208	31	of	of	ADP
ftr-497	208	32	property	property	NOUN
ftr-497	208	33	that	that	PRON
ftr-497	208	34	remains	remain	VERB
ftr-497	208	35	after	after	SCONJ
ftr-497	208	36	estate	estate	NOUN
ftr-497	208	37	tax	tax	NOUN
ftr-497	208	38	is	be	AUX
ftr-497	208	39	paid	pay	VERB
ftr-497	208	40	is	be	AUX
ftr-497	208	41	subjected	subject	VERB
ftr-497	208	42	to	to	ADP
ftr-497	208	43	generation	generation	NOUN
ftr-497	208	44	-	-	PUNCT
ftr-497	208	45	skipping	skip	VERB
ftr-497	208	46	tax	tax	NOUN
ftr-497	208	47	as	as	ADV
ftr-497	208	48	well	well	ADV
ftr-497	208	49	.	.	PUNCT
ftr-497	209	1	irc	irc	PROPN
ftr-497	209	2	§	§	PROPN
ftr-497	209	3	§	§	PROPN
ftr-497	209	4	2611	2611	NUM
ftr-497	209	5	,	,	PUNCT
ftr-497	209	6	2612(a	2612(a	NUM
ftr-497	209	7	)	)	PUNCT
ftr-497	209	8	,	,	PUNCT
ftr-497	209	9	2622(a	2622(a	NOUN
ftr-497	209	10	)	)	PUNCT
ftr-497	209	11	.	.	PUNCT
ftr-497	210	1	for	for	ADP
ftr-497	210	2	example	example	NOUN
ftr-497	210	3	,	,	PUNCT
ftr-497	210	4	assume	assume	VERB
ftr-497	210	5	a	a	DET
ftr-497	210	6	bequest	bequest	NOUN
ftr-497	210	7	of	of	ADP
ftr-497	210	8	s1.000,000	s1.000,000	PROPN
ftr-497	210	9	into	into	ADP
ftr-497	210	10	trust	trust	NOUN
ftr-497	210	11	is	be	AUX
ftr-497	210	12	subject	subject	ADJ
ftr-497	210	13	to	to	ADP
ftr-497	210	14	a	a	DET
ftr-497	210	15	50	50	NUM
ftr-497	210	16	%	%	NOUN
ftr-497	210	17	estate	estate	NOUN
ftr-497	210	18	tax	tax	NOUN
ftr-497	210	19	19931	19931	NUM
ftr-497	210	20	florida	florida	PROPN
ftr-497	210	21	tax	tax	PROPN
ftr-497	210	22	review	review	NOUN
ftr-497	210	23	avoidance	avoidance	NOUN
ftr-497	210	24	of	of	ADP
ftr-497	210	25	estate	estate	NOUN
ftr-497	210	26	tax	tax	NOUN
ftr-497	210	27	a	a	DET
ftr-497	210	28	highly	highly	ADV
ftr-497	210	29	desirable	desirable	ADJ
ftr-497	210	30	goal	goal	NOUN
ftr-497	210	31	for	for	ADP
ftr-497	210	32	those	those	PRON
ftr-497	210	33	with	with	ADP
ftr-497	210	34	considerable	considerable	ADJ
ftr-497	210	35	amounts	amount	NOUN
ftr-497	210	36	of	of	ADP
ftr-497	210	37	wealth	wealth	NOUN
ftr-497	210	38	.	.	PUNCT
ftr-497	211	1	2	2	X
ftr-497	211	2	.	.	X
ftr-497	211	3	major	major	PROPN
ftr-497	211	4	exceptions.-there	exceptions.-there	X
ftr-497	211	5	are	be	AUX
ftr-497	211	6	four	four	NUM
ftr-497	211	7	significant	significant	ADJ
ftr-497	211	8	exceptions	exception	NOUN
ftr-497	211	9	to	to	ADP
ftr-497	211	10	the	the	DET
ftr-497	211	11	estate	estate	NOUN
ftr-497	211	12	tax	tax	NOUN
ftr-497	211	13	.	.	PUNCT
ftr-497	212	1	first	first	ADJ
ftr-497	212	2	,	,	PUNCT
ftr-497	212	3	testamentary	testamentary	ADJ
ftr-497	212	4	transfers	transfer	NOUN
ftr-497	212	5	of	of	ADP
ftr-497	212	6	property	property	NOUN
ftr-497	212	7	to	to	ADP
ftr-497	212	8	the	the	DET
ftr-497	212	9	transferor	transferor	NOUN
ftr-497	212	10	's	's	PART
ftr-497	212	11	surviving	surviving	NOUN
ftr-497	212	12	spouse	spouse	NOUN
ftr-497	212	13	,	,	PUNCT
ftr-497	212	14	or	or	CCONJ
ftr-497	212	15	to	to	ADP
ftr-497	212	16	certain	certain	ADJ
ftr-497	212	17	types	type	NOUN
ftr-497	212	18	of	of	ADP
ftr-497	212	19	trusts	trust	NOUN
ftr-497	212	20	for	for	ADP
ftr-497	212	21	the	the	DET
ftr-497	212	22	lifetime	lifetime	NOUN
ftr-497	212	23	benefit	benefit	NOUN
ftr-497	212	24	of	of	ADP
ftr-497	212	25	the	the	DET
ftr-497	212	26	surviving	surviving	NOUN
ftr-497	212	27	spouse	spouse	NOUN
ftr-497	212	28	,	,	PUNCT
ftr-497	212	29	are	be	AUX
ftr-497	212	30	free	free	ADJ
ftr-497	212	31	of	of	ADP
ftr-497	212	32	estate	estate	NOUN
ftr-497	212	33	tax.22	tax.22	NOUN
ftr-497	212	34	this	this	PRON
ftr-497	212	35	is	be	AUX
ftr-497	212	36	referred	refer	VERB
ftr-497	212	37	to	to	ADP
ftr-497	212	38	as	as	ADP
ftr-497	212	39	the	the	DET
ftr-497	212	40	"	"	PUNCT
ftr-497	212	41	marital	marital	ADJ
ftr-497	212	42	deduction	deduction	NOUN
ftr-497	212	43	.	.	PUNCT
ftr-497	213	1	,	,	PUNCT
ftr-497	213	2	23	23	NUM
ftr-497	213	3	however	however	ADV
ftr-497	213	4	,	,	PUNCT
ftr-497	213	5	property	property	NOUN
ftr-497	213	6	transferred	transfer	VERB
ftr-497	213	7	under	under	ADP
ftr-497	213	8	the	the	DET
ftr-497	213	9	marital	marital	ADJ
ftr-497	213	10	deduction	deduction	NOUN
ftr-497	213	11	is	be	AUX
ftr-497	213	12	ultimately	ultimately	ADV
ftr-497	213	13	subject	subject	ADJ
ftr-497	213	14	to	to	ADP
ftr-497	213	15	estate	estate	NOUN
ftr-497	213	16	tax	tax	NOUN
ftr-497	213	17	when	when	SCONJ
ftr-497	213	18	the	the	DET
ftr-497	213	19	surviving	surviving	NOUN
ftr-497	213	20	spouse	spouse	NOUN
ftr-497	213	21	dies	die	VERB
ftr-497	213	22	,	,	PUNCT
ftr-497	213	23	assuming	assume	VERB
ftr-497	213	24	it	it	PRON
ftr-497	213	25	is	be	AUX
ftr-497	213	26	not	not	PART
ftr-497	213	27	consumed	consume	VERB
ftr-497	213	28	by	by	ADP
ftr-497	213	29	the	the	DET
ftr-497	213	30	survivor.24	survivor.24	NOUN
ftr-497	213	31	thus	thus	ADV
ftr-497	213	32	,	,	PUNCT
ftr-497	213	33	the	the	DET
ftr-497	213	34	marital	marital	ADJ
ftr-497	213	35	deduction	deduction	NOUN
ftr-497	213	36	defers	defer	VERB
ftr-497	213	37	the	the	PRON
ftr-497	213	38	(	(	PUNCT
ftr-497	213	39	because	because	SCONJ
ftr-497	213	40	the	the	DET
ftr-497	213	41	taxpayer	taxpayer	NOUN
ftr-497	213	42	has	have	AUX
ftr-497	213	43	already	already	ADV
ftr-497	213	44	fully	fully	ADV
ftr-497	213	45	used	use	VERB
ftr-497	213	46	his	his	PRON
ftr-497	213	47	unified	unified	ADJ
ftr-497	213	48	credit	credit	NOUN
ftr-497	213	49	and	and	CCONJ
ftr-497	213	50	lower	low	ADJ
ftr-497	213	51	estate	estate	NOUN
ftr-497	213	52	tax	tax	NOUN
ftr-497	213	53	brackets	bracket	NOUN
ftr-497	213	54	)	)	PUNCT
ftr-497	213	55	,	,	PUNCT
ftr-497	213	56	and	and	CCONJ
ftr-497	213	57	that	that	SCONJ
ftr-497	213	58	the	the	DET
ftr-497	213	59	remaining	remain	VERB
ftr-497	213	60	$	$	SYM
ftr-497	213	61	500,000	500,000	NUM
ftr-497	213	62	is	be	AUX
ftr-497	213	63	held	hold	VERB
ftr-497	213	64	in	in	ADP
ftr-497	213	65	trust	trust	NOUN
ftr-497	213	66	for	for	ADP
ftr-497	213	67	the	the	DET
ftr-497	213	68	benefit	benefit	NOUN
ftr-497	213	69	of	of	ADP
ftr-497	213	70	the	the	DET
ftr-497	213	71	transferor	transferor	NOUN
ftr-497	213	72	's	's	PART
ftr-497	213	73	child	child	NOUN
ftr-497	213	74	for	for	ADP
ftr-497	213	75	the	the	DET
ftr-497	213	76	child	child	NOUN
ftr-497	213	77	's	's	PART
ftr-497	213	78	life	life	NOUN
ftr-497	213	79	,	,	PUNCT
ftr-497	213	80	remainder	remainder	NOUN
ftr-497	213	81	to	to	ADP
ftr-497	213	82	the	the	DET
ftr-497	213	83	transferor	transferor	NOUN
ftr-497	213	84	's	's	PART
ftr-497	213	85	grandchild	grandchild	NOUN
ftr-497	213	86	.	.	PUNCT
ftr-497	214	1	when	when	SCONJ
ftr-497	214	2	the	the	DET
ftr-497	214	3	child	child	NOUN
ftr-497	214	4	dies	die	VERB
ftr-497	214	5	,	,	PUNCT
ftr-497	214	6	if	if	SCONJ
ftr-497	214	7	the	the	DET
ftr-497	214	8	entire	entire	ADJ
ftr-497	214	9	trust	trust	NOUN
ftr-497	214	10	is	be	AUX
ftr-497	214	11	subject	subject	ADJ
ftr-497	214	12	to	to	ADP
ftr-497	214	13	generation	generation	NOUN
ftr-497	214	14	-	-	PUNCT
ftr-497	214	15	skipping	skip	VERB
ftr-497	214	16	tax	tax	NOUN
ftr-497	214	17	and	and	CCONJ
ftr-497	214	18	the	the	DET
ftr-497	214	19	trust	trust	NOUN
ftr-497	214	20	assets	asset	NOUN
ftr-497	214	21	are	be	AUX
ftr-497	214	22	still	still	ADV
ftr-497	214	23	worth	worth	ADJ
ftr-497	214	24	$	$	SYM
ftr-497	214	25	500,000	500,000	NUM
ftr-497	214	26	,	,	PUNCT
ftr-497	214	27	the	the	DET
ftr-497	214	28	$	$	SYM
ftr-497	214	29	500,000	500,000	NUM
ftr-497	214	30	is	be	AUX
ftr-497	214	31	taxed	tax	VERB
ftr-497	214	32	again	again	ADV
ftr-497	214	33	at	at	ADP
ftr-497	214	34	50	50	NUM
ftr-497	214	35	%	%	NOUN
ftr-497	214	36	,	,	PUNCT
ftr-497	214	37	leaving	leave	VERB
ftr-497	214	38	$	$	SYM
ftr-497	214	39	250,000	250,000	NUM
ftr-497	214	40	in	in	ADP
ftr-497	214	41	the	the	DET
ftr-497	214	42	hands	hand	NOUN
ftr-497	214	43	of	of	ADP
ftr-497	214	44	the	the	DET
ftr-497	214	45	grandchild	grandchild	NOUN
ftr-497	214	46	.	.	PUNCT
ftr-497	215	1	the	the	DET
ftr-497	215	2	total	total	ADJ
ftr-497	215	3	transfer	transfer	NOUN
ftr-497	215	4	tax	tax	NOUN
ftr-497	215	5	payment	payment	NOUN
ftr-497	215	6	(	(	PUNCT
ftr-497	215	7	$	$	SYM
ftr-497	215	8	500,000	500,000	NUM
ftr-497	215	9	estate	estate	NOUN
ftr-497	215	10	tax	tax	NOUN
ftr-497	215	11	and	and	CCONJ
ftr-497	215	12	$	$	SYM
ftr-497	215	13	250,000	250,000	NUM
ftr-497	215	14	generation	generation	NOUN
ftr-497	215	15	-	-	PUNCT
ftr-497	215	16	skipping	skip	VERB
ftr-497	215	17	tax	tax	NOUN
ftr-497	215	18	)	)	PUNCT
ftr-497	215	19	is	be	AUX
ftr-497	215	20	75	75	NUM
ftr-497	215	21	%	%	NOUN
ftr-497	215	22	of	of	ADP
ftr-497	215	23	the	the	DET
ftr-497	215	24	original	original	ADJ
ftr-497	215	25	$	$	SYM
ftr-497	215	26	1,000,000	1,000,000	NUM
ftr-497	215	27	bequest	bequest	NOUN
ftr-497	215	28	.	.	PUNCT
ftr-497	216	1	22	22	NUM
ftr-497	216	2	.	.	PUNCT
ftr-497	216	3	irc	irc	PROPN
ftr-497	216	4	§	§	PROPN
ftr-497	216	5	§	§	PROPN
ftr-497	216	6	2056	2056	NUM
ftr-497	216	7	,	,	PUNCT
ftr-497	216	8	2056a	2056a	NUM
ftr-497	216	9	.	.	PUNCT
ftr-497	217	1	section	section	NOUN
ftr-497	217	2	2056(a	2056(a	NUM
ftr-497	217	3	)	)	PUNCT
ftr-497	217	4	generally	generally	ADV
ftr-497	217	5	permits	permit	VERB
ftr-497	217	6	a	a	DET
ftr-497	217	7	deduction	deduction	NOUN
ftr-497	217	8	from	from	ADP
ftr-497	217	9	the	the	DET
ftr-497	217	10	gross	gross	ADJ
ftr-497	217	11	estate	estate	NOUN
ftr-497	217	12	for	for	ADP
ftr-497	217	13	any	any	DET
ftr-497	217	14	amount	amount	NOUN
ftr-497	217	15	that	that	PRON
ftr-497	217	16	passes	pass	VERB
ftr-497	217	17	from	from	ADP
ftr-497	217	18	the	the	DET
ftr-497	217	19	decedent	decedent	NOUN
ftr-497	217	20	to	to	ADP
ftr-497	217	21	the	the	DET
ftr-497	217	22	decedent	decedent	NOUN
ftr-497	217	23	's	's	PART
ftr-497	217	24	surviving	surviving	NOUN
ftr-497	217	25	spouse	spouse	NOUN
ftr-497	217	26	in	in	ADP
ftr-497	217	27	accordance	accordance	NOUN
ftr-497	217	28	with	with	ADP
ftr-497	217	29	the	the	DET
ftr-497	217	30	terms	term	NOUN
ftr-497	217	31	of	of	ADP
ftr-497	217	32	section	section	NOUN
ftr-497	217	33	2056(c	2056(c	NUM
ftr-497	217	34	)	)	PUNCT
ftr-497	217	35	.	.	PUNCT
ftr-497	218	1	this	this	DET
ftr-497	218	2	deduction	deduction	NOUN
ftr-497	218	3	is	be	AUX
ftr-497	218	4	available	available	ADJ
ftr-497	218	5	for	for	ADP
ftr-497	218	6	amounts	amount	NOUN
ftr-497	218	7	passing	pass	VERB
ftr-497	218	8	to	to	ADP
ftr-497	218	9	the	the	DET
ftr-497	218	10	surviving	surviving	NOUN
ftr-497	218	11	spouse	spouse	NOUN
ftr-497	218	12	outright	outright	ADV
ftr-497	218	13	or	or	CCONJ
ftr-497	218	14	in	in	ADP
ftr-497	218	15	one	one	NUM
ftr-497	218	16	of	of	ADP
ftr-497	218	17	three	three	NUM
ftr-497	218	18	types	type	NOUN
ftr-497	218	19	of	of	ADP
ftr-497	218	20	trusts	trust	NOUN
ftr-497	218	21	,	,	PUNCT
ftr-497	218	22	the	the	DET
ftr-497	218	23	terms	term	NOUN
ftr-497	218	24	of	of	ADP
ftr-497	218	25	which	which	PRON
ftr-497	218	26	are	be	AUX
ftr-497	218	27	governed	govern	VERB
ftr-497	218	28	by	by	ADP
ftr-497	218	29	section	section	NOUN
ftr-497	218	30	2056(b	2056(b	NUM
ftr-497	218	31	)	)	PUNCT
ftr-497	218	32	.	.	PUNCT
ftr-497	219	1	section	section	NOUN
ftr-497	219	2	2056(d	2056(d	NOUN
ftr-497	219	3	)	)	PUNCT
ftr-497	219	4	disallows	disallow	VERB
ftr-497	219	5	the	the	DET
ftr-497	219	6	deduction	deduction	NOUN
ftr-497	219	7	where	where	SCONJ
ftr-497	219	8	the	the	DET
ftr-497	219	9	decedent	decedent	NOUN
ftr-497	219	10	's	's	PART
ftr-497	219	11	surviving	surviving	NOUN
ftr-497	219	12	spouse	spouse	NOUN
ftr-497	219	13	is	be	AUX
ftr-497	219	14	not	not	PART
ftr-497	219	15	a	a	DET
ftr-497	219	16	citizen	citizen	NOUN
ftr-497	219	17	of	of	ADP
ftr-497	219	18	the	the	DET
ftr-497	219	19	united	united	PROPN
ftr-497	219	20	states	states	PROPN
ftr-497	219	21	out	out	ADP
ftr-497	219	22	of	of	ADP
ftr-497	219	23	concern	concern	NOUN
ftr-497	219	24	that	that	SCONJ
ftr-497	219	25	the	the	DET
ftr-497	219	26	property	property	NOUN
ftr-497	219	27	will	will	AUX
ftr-497	219	28	be	be	AUX
ftr-497	219	29	removed	remove	VERB
ftr-497	219	30	from	from	ADP
ftr-497	219	31	the	the	DET
ftr-497	219	32	united	united	PROPN
ftr-497	219	33	states	states	PROPN
ftr-497	219	34	by	by	ADP
ftr-497	219	35	the	the	DET
ftr-497	219	36	surviving	survive	VERB
ftr-497	219	37	noncitizen	noncitizen	NOUN
ftr-497	219	38	spouse	spouse	NOUN
ftr-497	219	39	and	and	CCONJ
ftr-497	219	40	hence	hence	ADV
ftr-497	219	41	will	will	AUX
ftr-497	219	42	forever	forever	ADV
ftr-497	219	43	escape	escape	VERB
ftr-497	219	44	estate	estate	NOUN
ftr-497	219	45	tax	tax	NOUN
ftr-497	219	46	.	.	PUNCT
ftr-497	220	1	nonetheless	nonetheless	ADV
ftr-497	220	2	,	,	PUNCT
ftr-497	220	3	under	under	ADP
ftr-497	220	4	section	section	NOUN
ftr-497	220	5	2056(d)(2	2056(d)(2	NOUN
ftr-497	220	6	)	)	PUNCT
ftr-497	220	7	,	,	PUNCT
ftr-497	220	8	it	it	PRON
ftr-497	220	9	is	be	AUX
ftr-497	220	10	possible	possible	ADJ
ftr-497	220	11	for	for	ADP
ftr-497	220	12	a	a	DET
ftr-497	220	13	decedent	decedent	NOUN
ftr-497	220	14	with	with	ADP
ftr-497	220	15	a	a	DET
ftr-497	220	16	surviving	survive	VERB
ftr-497	220	17	noncitizen	noncitizen	NOUN
ftr-497	220	18	spouse	spouse	NOUN
ftr-497	220	19	to	to	PART
ftr-497	220	20	defer	defer	VERB
ftr-497	220	21	estate	estate	NOUN
ftr-497	220	22	tax	tax	NOUN
ftr-497	220	23	on	on	ADP
ftr-497	220	24	property	property	NOUN
ftr-497	220	25	placed	place	VERB
ftr-497	220	26	in	in	ADP
ftr-497	220	27	a	a	DET
ftr-497	220	28	trust	trust	NOUN
ftr-497	220	29	for	for	ADP
ftr-497	220	30	the	the	DET
ftr-497	220	31	benefit	benefit	NOUN
ftr-497	220	32	of	of	ADP
ftr-497	220	33	the	the	DET
ftr-497	220	34	surviving	survive	VERB
ftr-497	220	35	noncitizen	noncitizen	NOUN
ftr-497	220	36	spouse	spouse	NOUN
ftr-497	220	37	if	if	SCONJ
ftr-497	220	38	the	the	DET
ftr-497	220	39	trust	trust	NOUN
ftr-497	220	40	satisfies	satisfy	VERB
ftr-497	220	41	the	the	DET
ftr-497	220	42	requirements	requirement	NOUN
ftr-497	220	43	of	of	ADP
ftr-497	220	44	section	section	NOUN
ftr-497	220	45	2056a	2056a	NUM
ftr-497	220	46	.	.	PUNCT
ftr-497	221	1	the	the	DET
ftr-497	221	2	primary	primary	ADJ
ftr-497	221	3	requirement	requirement	NOUN
ftr-497	221	4	is	be	AUX
ftr-497	221	5	that	that	SCONJ
ftr-497	221	6	at	at	ADV
ftr-497	221	7	least	least	ADV
ftr-497	221	8	one	one	NUM
ftr-497	221	9	trustee	trustee	NOUN
ftr-497	221	10	be	be	AUX
ftr-497	221	11	an	an	DET
ftr-497	221	12	individual	individual	ADJ
ftr-497	221	13	citizen	citizen	NOUN
ftr-497	221	14	of	of	ADP
ftr-497	221	15	the	the	DET
ftr-497	221	16	united	united	PROPN
ftr-497	221	17	states	states	PROPN
ftr-497	221	18	or	or	CCONJ
ftr-497	221	19	a	a	DET
ftr-497	221	20	domestic	domestic	ADJ
ftr-497	221	21	corporation	corporation	NOUN
ftr-497	221	22	.	.	PUNCT
ftr-497	222	1	that	that	DET
ftr-497	222	2	trustee	trustee	NOUN
ftr-497	222	3	is	be	AUX
ftr-497	222	4	responsible	responsible	ADJ
ftr-497	222	5	for	for	ADP
ftr-497	222	6	collecting	collect	VERB
ftr-497	222	7	any	any	DET
ftr-497	222	8	estate	estate	NOUN
ftr-497	222	9	tax	tax	NOUN
ftr-497	222	10	ultimately	ultimately	ADV
ftr-497	222	11	due	due	ADJ
ftr-497	222	12	.	.	PUNCT
ftr-497	223	1	23	23	NUM
ftr-497	223	2	.	.	PUNCT
ftr-497	224	1	this	this	PRON
ftr-497	224	2	is	be	AUX
ftr-497	224	3	the	the	DET
ftr-497	224	4	term	term	NOUN
ftr-497	224	5	used	use	VERB
ftr-497	224	6	in	in	ADP
ftr-497	224	7	the	the	DET
ftr-497	224	8	heading	heading	NOUN
ftr-497	224	9	to	to	ADP
ftr-497	224	10	section	section	NOUN
ftr-497	224	11	2056(a	2056(a	NUM
ftr-497	224	12	)	)	PUNCT
ftr-497	224	13	.	.	PUNCT
ftr-497	225	1	24	24	NUM
ftr-497	225	2	.	.	PUNCT
ftr-497	226	1	this	this	PRON
ftr-497	226	2	is	be	AUX
ftr-497	226	3	the	the	DET
ftr-497	226	4	trade	trade	NOUN
ftr-497	226	5	-	-	PUNCT
ftr-497	226	6	off	off	NOUN
ftr-497	226	7	imposed	impose	VERB
ftr-497	226	8	for	for	ADP
ftr-497	226	9	granting	grant	VERB
ftr-497	226	10	the	the	DET
ftr-497	226	11	marital	marital	ADJ
ftr-497	226	12	deduction	deduction	NOUN
ftr-497	226	13	.	.	PUNCT
ftr-497	227	1	the	the	DET
ftr-497	227	2	unlimited	unlimited	ADJ
ftr-497	227	3	marital	marital	ADJ
ftr-497	227	4	deduction	deduction	NOUN
ftr-497	227	5	allowed	allow	VERB
ftr-497	227	6	by	by	ADP
ftr-497	227	7	current	current	ADJ
ftr-497	227	8	law	law	NOUN
ftr-497	227	9	has	have	VERB
ftr-497	227	10	its	its	PRON
ftr-497	227	11	roots	root	NOUN
ftr-497	227	12	in	in	ADP
ftr-497	227	13	a	a	DET
ftr-497	227	14	policy	policy	NOUN
ftr-497	227	15	which	which	PRON
ftr-497	227	16	favors	favor	VERB
ftr-497	227	17	permitting	permit	VERB
ftr-497	227	18	both	both	DET
ftr-497	227	19	spouses	spouse	NOUN
ftr-497	227	20	in	in	ADP
ftr-497	227	21	a	a	DET
ftr-497	227	22	couple	couple	NOUN
ftr-497	227	23	to	to	PART
ftr-497	227	24	be	be	AUX
ftr-497	227	25	able	able	ADJ
ftr-497	227	26	to	to	PART
ftr-497	227	27	benefit	benefit	VERB
ftr-497	227	28	from	from	ADP
ftr-497	227	29	all	all	DET
ftr-497	227	30	the	the	DET
ftr-497	227	31	property	property	NOUN
ftr-497	227	32	that	that	PRON
ftr-497	227	33	both	both	PRON
ftr-497	227	34	have	have	AUX
ftr-497	227	35	accumulated	accumulate	VERB
ftr-497	227	36	,	,	PUNCT
ftr-497	227	37	rather	rather	ADV
ftr-497	227	38	than	than	ADP
ftr-497	227	39	requiring	require	VERB
ftr-497	227	40	any	any	DET
ftr-497	227	41	estate	estate	NOUN
ftr-497	227	42	tax	tax	NOUN
ftr-497	227	43	to	to	PART
ftr-497	227	44	be	be	AUX
ftr-497	227	45	paid	pay	VERB
ftr-497	227	46	at	at	ADP
ftr-497	227	47	the	the	DET
ftr-497	227	48	death	death	NOUN
ftr-497	227	49	of	of	ADP
ftr-497	227	50	the	the	DET
ftr-497	227	51	first	first	ADJ
ftr-497	227	52	to	to	PART
ftr-497	227	53	die	die	VERB
ftr-497	227	54	.	.	PUNCT
ftr-497	228	1	staff	staff	NOUN
ftr-497	228	2	of	of	ADP
ftr-497	228	3	joint	joint	ADJ
ftr-497	228	4	comm	comm	NOUN
ftr-497	228	5	.	.	PUNCT
ftr-497	229	1	on	on	ADP
ftr-497	229	2	taxation	taxation	NOUN
ftr-497	229	3	,	,	PUNCT
ftr-497	229	4	general	general	ADJ
ftr-497	229	5	explanation	explanation	NOUN
ftr-497	229	6	of	of	ADP
ftr-497	229	7	the	the	DET
ftr-497	229	8	economic	economic	ADJ
ftr-497	229	9	recovery	recovery	NOUN
ftr-497	229	10	tax	tax	NOUN
ftr-497	229	11	act	act	NOUN
ftr-497	229	12	of	of	ADP
ftr-497	229	13	1981	1981	NUM
ftr-497	229	14	,	,	PUNCT
ftr-497	229	15	at	at	ADP
ftr-497	229	16	23134	23134	NUM
ftr-497	229	17	,	,	PUNCT
ftr-497	229	18	reprinted	reprint	VERB
ftr-497	229	19	in	in	ADP
ftr-497	229	20	internal	internal	ADJ
ftr-497	229	21	revenue	revenue	NOUN
ftr-497	229	22	acts	act	VERB
ftr-497	229	23	1980	1980	NUM
ftr-497	229	24	-	-	SYM
ftr-497	229	25	1981	1981	NUM
ftr-497	229	26	,	,	PUNCT
ftr-497	229	27	1369	1369	NUM
ftr-497	229	28	at	at	ADP
ftr-497	229	29	1602	1602	NUM
ftr-497	229	30	-	-	SYM
ftr-497	229	31	05	05	NUM
ftr-497	229	32	(	(	PUNCT
ftr-497	229	33	west	west	NOUN
ftr-497	229	34	1982	1982	NUM
ftr-497	229	35	)	)	PUNCT
ftr-497	229	36	.	.	PUNCT
ftr-497	230	1	thus	thus	ADV
ftr-497	230	2	,	,	PUNCT
ftr-497	230	3	for	for	ADP
ftr-497	230	4	these	these	DET
ftr-497	230	5	purposes	purpose	NOUN
ftr-497	230	6	a	a	DET
ftr-497	230	7	married	married	ADJ
ftr-497	230	8	couple	couple	NOUN
ftr-497	230	9	is	be	AUX
ftr-497	230	10	considered	consider	VERB
ftr-497	230	11	a	a	DET
ftr-497	230	12	single	single	ADJ
ftr-497	230	13	unit	unit	NOUN
ftr-497	230	14	.	.	PUNCT
ftr-497	231	1	when	when	SCONJ
ftr-497	231	2	the	the	DET
ftr-497	231	3	surviving	survive	VERB
ftr-497	231	4	member	member	NOUN
ftr-497	231	5	of	of	ADP
ftr-497	231	6	the	the	DET
ftr-497	231	7	couple	couple	NOUN
ftr-497	231	8	dies	die	VERB
ftr-497	231	9	,	,	PUNCT
ftr-497	231	10	there	there	PRON
ftr-497	231	11	is	be	VERB
ftr-497	231	12	no	no	DET
ftr-497	231	13	further	further	ADJ
ftr-497	231	14	reason	reason	NOUN
ftr-497	231	15	to	to	PART
ftr-497	231	16	delay	delay	VERB
ftr-497	231	17	imposition	imposition	NOUN
ftr-497	231	18	of	of	ADP
ftr-497	231	19	the	the	DET
ftr-497	231	20	tax	tax	NOUN
ftr-497	231	21	.	.	PUNCT
ftr-497	232	1	all	all	PRON
ftr-497	232	2	of	of	ADP
ftr-497	232	3	the	the	DET
ftr-497	232	4	methods	method	NOUN
ftr-497	232	5	by	by	ADP
ftr-497	232	6	which	which	PRON
ftr-497	232	7	property	property	NOUN
ftr-497	232	8	can	can	AUX
ftr-497	232	9	be	be	AUX
ftr-497	232	10	qualified	qualified	ADJ
ftr-497	232	11	for	for	ADP
ftr-497	232	12	the	the	DET
ftr-497	232	13	marital	marital	ADJ
ftr-497	232	14	deduction	deduction	NOUN
ftr-497	232	15	when	when	SCONJ
ftr-497	232	16	passed	pass	VERB
ftr-497	232	17	from	from	ADP
ftr-497	232	18	the	the	DET
ftr-497	232	19	first	first	ADJ
ftr-497	232	20	spouse	spouse	NOUN
ftr-497	232	21	to	to	PART
ftr-497	232	22	die	die	VERB
ftr-497	232	23	to	to	ADP
ftr-497	232	24	the	the	DET
ftr-497	232	25	survivor	survivor	NOUN
ftr-497	232	26	ensure	ensure	VERB
ftr-497	232	27	that	that	SCONJ
ftr-497	232	28	the	the	DET
ftr-497	232	29	property	property	NOUN
ftr-497	232	30	will	will	AUX
ftr-497	232	31	be	be	AUX
ftr-497	232	32	included	include	VERB
ftr-497	232	33	in	in	ADP
ftr-497	232	34	the	the	DET
ftr-497	232	35	estate	estate	NOUN
ftr-497	232	36	of	of	ADP
ftr-497	232	37	the	the	DET
ftr-497	232	38	survivor	survivor	NOUN
ftr-497	232	39	.	.	PUNCT
ftr-497	233	1	obviously	obviously	ADV
ftr-497	233	2	,	,	PUNCT
ftr-497	233	3	if	if	SCONJ
ftr-497	233	4	the	the	DET
ftr-497	233	5	first	first	ADJ
ftr-497	233	6	-	-	PUNCT
ftr-497	233	7	to	to	AUX
ftr-497	233	8	-	-	PUNCT
ftr-497	233	9	die	die	VERB
ftr-497	233	10	leaves	leave	VERB
ftr-497	233	11	property	property	NOUN
ftr-497	233	12	to	to	ADP
ftr-497	233	13	the	the	DET
ftr-497	233	14	survivor	survivor	NOUN
ftr-497	233	15	outright	outright	ADV
ftr-497	233	16	,	,	PUNCT
ftr-497	233	17	it	it	PRON
ftr-497	233	18	will	will	AUX
ftr-497	233	19	be	be	AUX
ftr-497	233	20	in	in	ADP
ftr-497	233	21	the	the	DET
ftr-497	233	22	survivor	survivor	NOUN
ftr-497	233	23	's	's	PART
ftr-497	233	24	estate	estate	NOUN
ftr-497	233	25	to	to	ADP
ftr-497	233	26	the	the	DET
ftr-497	233	27	extent	extent	NOUN
ftr-497	233	28	not	not	PART
ftr-497	233	29	consumed	consume	VERB
ftr-497	233	30	nor	nor	CCONJ
ftr-497	233	31	given	give	VERB
ftr-497	233	32	away	away	ADP
ftr-497	233	33	under	under	ADP
ftr-497	233	34	section	section	NOUN
ftr-497	233	35	2033	2033	NUM
ftr-497	233	36	.	.	PUNCT
ftr-497	234	1	of	of	ADP
ftr-497	234	2	the	the	DET
ftr-497	234	3	types	type	NOUN
ftr-497	234	4	of	of	ADP
ftr-497	234	5	trusts	trust	NOUN
ftr-497	234	6	that	that	PRON
ftr-497	234	7	can	can	AUX
ftr-497	234	8	be	be	AUX
ftr-497	234	9	used	use	VERB
ftr-497	234	10	to	to	PART
ftr-497	234	11	take	take	VERB
ftr-497	234	12	advantage	advantage	NOUN
ftr-497	234	13	of	of	ADP
ftr-497	234	14	the	the	DET
ftr-497	234	15	marital	marital	ADJ
ftr-497	234	16	deduction	deduction	NOUN
ftr-497	234	17	,	,	PUNCT
ftr-497	234	18	one	one	PRON
ftr-497	234	19	requires	require	VERB
ftr-497	234	20	that	that	SCONJ
ftr-497	234	21	the	the	DET
ftr-497	234	22	property	property	NOUN
ftr-497	234	23	in	in	ADP
ftr-497	234	24	the	the	DET
ftr-497	234	25	trust	trust	NOUN
ftr-497	234	26	be	be	AUX
ftr-497	234	27	paid	pay	VERB
ftr-497	234	28	to	to	ADP
ftr-497	234	29	the	the	DET
ftr-497	234	30	survivor	survivor	NOUN
ftr-497	234	31	's	's	PART
ftr-497	234	32	estate	estate	NOUN
ftr-497	234	33	,	,	PUNCT
ftr-497	234	34	regs	reg	NOUN
ftr-497	234	35	.	.	PUNCT
ftr-497	235	1	§	§	PROPN
ftr-497	235	2	20.2056(e)-2(b)(1	20.2056(e)-2(b)(1	NUM
ftr-497	235	3	)	)	PUNCT
ftr-497	235	4	,	,	PUNCT
ftr-497	235	5	ex	ex	X
ftr-497	235	6	.	.	PUNCT
ftr-497	235	7	(	(	PUNCT
ftr-497	235	8	iii	iii	NOUN
ftr-497	235	9	)	)	PUNCT
ftr-497	235	10	;	;	PUNCT
ftr-497	235	11	there	there	PRON
ftr-497	235	12	is	be	VERB
ftr-497	235	13	a	a	DET
ftr-497	235	14	special	special	ADJ
ftr-497	235	15	statute	statute	NOUN
ftr-497	235	16	,	,	PUNCT
ftr-497	235	17	section	section	NOUN
ftr-497	235	18	2044	2044	NUM
ftr-497	235	19	,	,	PUNCT
ftr-497	235	20	which	which	PRON
ftr-497	235	21	specifically	specifically	ADV
ftr-497	235	22	includes	include	VERB
ftr-497	235	23	the	the	DET
ftr-497	235	24	property	property	NOUN
ftr-497	235	25	from	from	ADP
ftr-497	235	26	a	a	DET
ftr-497	235	27	second	second	ADJ
ftr-497	235	28	type	type	NOUN
ftr-497	235	29	of	of	ADP
ftr-497	235	30	marital	marital	ADJ
ftr-497	235	31	deduction	deduction	NOUN
ftr-497	235	32	trust	trust	NOUN
ftr-497	235	33	in	in	ADP
ftr-497	235	34	the	the	DET
ftr-497	235	35	survivor	survivor	NOUN
ftr-497	235	36	's	's	PART
ftr-497	235	37	estate	estate	NOUN
ftr-497	235	38	;	;	PUNCT
ftr-497	235	39	and	and	CCONJ
ftr-497	235	40	the	the	DET
ftr-497	235	41	third	third	ADJ
ftr-497	235	42	type	type	NOUN
ftr-497	235	43	of	of	ADP
ftr-497	235	44	marital	marital	ADJ
ftr-497	235	45	deduction	deduction	NOUN
ftr-497	235	46	trust	trust	NOUN
ftr-497	235	47	must	must	AUX
ftr-497	235	48	give	give	VERB
ftr-497	235	49	[	[	PUNCT
ftr-497	235	50	vol	vol	NOUN
ftr-497	235	51	1:7	1:7	NUM
ftr-497	235	52	should	should	AUX
ftr-497	235	53	we	we	PRON
ftr-497	235	54	give	give	VERB
ftr-497	235	55	away	away	ADP
ftr-497	235	56	the	the	DET
ftr-497	235	57	amiual	amiual	ADJ
ftr-497	235	58	e	e	NOUN
ftr-497	235	59	-	-	NOUN
ftr-497	235	60	rclusion	rclusion	NOUN
ftr-497	235	61	?	?	PUNCT
ftr-497	236	1	estate	estate	NOUN
ftr-497	236	2	taxation	taxation	NOUN
ftr-497	236	3	of	of	ADP
ftr-497	236	4	property	property	NOUN
ftr-497	236	5	,	,	PUNCT
ftr-497	236	6	but	but	CCONJ
ftr-497	236	7	it	it	PRON
ftr-497	236	8	does	do	AUX
ftr-497	236	9	not	not	PART
ftr-497	236	10	allow	allow	VERB
ftr-497	236	11	avoidance	avoidance	NOUN
ftr-497	236	12	of	of	ADP
ftr-497	236	13	estate	estate	NOUN
ftr-497	236	14	tax	tax	NOUN
ftr-497	236	15	.	.	PUNCT
ftr-497	237	1	second	second	ADJ
ftr-497	237	2	,	,	PUNCT
ftr-497	237	3	testamentary	testamentary	ADJ
ftr-497	237	4	transfers	transfer	NOUN
ftr-497	237	5	for	for	ADP
ftr-497	237	6	charitable	charitable	ADJ
ftr-497	237	7	purposes	purpose	NOUN
ftr-497	237	8	are	be	AUX
ftr-497	237	9	free	free	ADJ
ftr-497	237	10	from	from	ADP
ftr-497	237	11	federal	federal	ADJ
ftr-497	237	12	estate	estate	NOUN
ftr-497	237	13	tax.25	tax.25	VERB
ftr-497	237	14	however	however	ADV
ftr-497	237	15	,	,	PUNCT
ftr-497	237	16	the	the	DET
ftr-497	237	17	property	property	NOUN
ftr-497	237	18	which	which	PRON
ftr-497	237	19	escapes	escape	VERB
ftr-497	237	20	tax	tax	NOUN
ftr-497	237	21	under	under	ADP
ftr-497	237	22	this	this	DET
ftr-497	237	23	exception	exception	NOUN
ftr-497	237	24	is	be	AUX
ftr-497	237	25	usually	usually	ADV
ftr-497	237	26	paid	pay	VERB
ftr-497	237	27	to	to	ADP
ftr-497	237	28	charity	charity	VERB
ftr-497	237	29	and	and	CCONJ
ftr-497	237	30	is	be	AUX
ftr-497	237	31	not	not	PART
ftr-497	237	32	available	available	ADJ
ftr-497	237	33	to	to	ADP
ftr-497	237	34	the	the	DET
ftr-497	237	35	transferor	transferor	NOUN
ftr-497	237	36	's	's	PART
ftr-497	237	37	family	family	NOUN
ftr-497	237	38	or	or	CCONJ
ftr-497	237	39	to	to	ADP
ftr-497	237	40	other	other	ADJ
ftr-497	237	41	individual	individual	ADJ
ftr-497	237	42	beneficiaries	beneficiary	NOUN
ftr-497	237	43	.	.	PUNCT
ftr-497	238	1	6	6	NUM
ftr-497	238	2	hence	hence	ADV
ftr-497	238	3	,	,	PUNCT
ftr-497	238	4	the	the	DET
ftr-497	238	5	family	family	NOUN
ftr-497	238	6	wealth	wealth	NOUN
ftr-497	238	7	is	be	AUX
ftr-497	238	8	reduced	reduce	VERB
ftr-497	238	9	by	by	ADP
ftr-497	238	10	such	such	ADJ
ftr-497	238	11	transfers	transfer	NOUN
ftr-497	238	12	.	.	PUNCT
ftr-497	239	1	a	a	DET
ftr-497	239	2	third	third	ADJ
ftr-497	239	3	major	major	ADJ
ftr-497	239	4	exception	exception	NOUN
ftr-497	239	5	to	to	ADP
ftr-497	239	6	the	the	DET
ftr-497	239	7	application	application	NOUN
ftr-497	239	8	of	of	ADP
ftr-497	239	9	the	the	DET
ftr-497	239	10	estate	estate	NOUN
ftr-497	239	11	tax	tax	NOUN
ftr-497	239	12	under	under	ADP
ftr-497	239	13	current	current	ADJ
ftr-497	239	14	law	law	NOUN
ftr-497	239	15	is	be	AUX
ftr-497	239	16	the	the	DET
ftr-497	239	17	unified	unified	ADJ
ftr-497	239	18	credit	credit	NOUN
ftr-497	239	19	-	-	PUNCT
ftr-497	239	20	a	a	DET
ftr-497	239	21	$	$	SYM
ftr-497	239	22	192,800	192,800	NUM
ftr-497	239	23	credit	credit	NOUN
ftr-497	239	24	provided	provide	VERB
ftr-497	239	25	to	to	ADP
ftr-497	239	26	all	all	DET
ftr-497	239	27	taxpaythe	taxpaythe	DET
ftr-497	239	28	survivor	survivor	NOUN
ftr-497	239	29	a	a	DET
ftr-497	239	30	general	general	ADJ
ftr-497	239	31	power	power	NOUN
ftr-497	239	32	of	of	ADP
ftr-497	239	33	appointment	appointment	NOUN
ftr-497	239	34	over	over	ADP
ftr-497	239	35	the	the	DET
ftr-497	239	36	trust	trust	NOUN
ftr-497	239	37	property	property	NOUN
ftr-497	239	38	,	,	PUNCT
ftr-497	239	39	which	which	PRON
ftr-497	239	40	ensures	ensure	VERB
ftr-497	239	41	its	its	PRON
ftr-497	239	42	inclusion	inclusion	NOUN
ftr-497	239	43	in	in	ADP
ftr-497	239	44	the	the	DET
ftr-497	239	45	survivor	survivor	NOUN
ftr-497	239	46	's	's	PART
ftr-497	239	47	estate	estate	NOUN
ftr-497	239	48	under	under	ADP
ftr-497	239	49	section	section	NOUN
ftr-497	239	50	2041	2041	NUM
ftr-497	239	51	.	.	PUNCT
ftr-497	240	1	25	25	NUM
ftr-497	240	2	.	.	PUNCT
ftr-497	240	3	section	section	NOUN
ftr-497	240	4	2055	2055	NUM
ftr-497	240	5	permits	permit	VERB
ftr-497	240	6	an	an	DET
ftr-497	240	7	unlimited	unlimited	ADJ
ftr-497	240	8	deduction	deduction	NOUN
ftr-497	240	9	for	for	ADP
ftr-497	240	10	estate	estate	NOUN
ftr-497	240	11	tax	tax	NOUN
ftr-497	240	12	purposes	purpose	NOUN
ftr-497	240	13	for	for	ADP
ftr-497	240	14	amounts	amount	NOUN
ftr-497	240	15	passing	pass	VERB
ftr-497	240	16	from	from	ADP
ftr-497	240	17	a	a	DET
ftr-497	240	18	decedent	decedent	NOUN
ftr-497	240	19	to	to	ADP
ftr-497	240	20	charity	charity	NOUN
ftr-497	240	21	.	.	PUNCT
ftr-497	241	1	26	26	NUM
ftr-497	241	2	.	.	PUNCT
ftr-497	242	1	obviously	obviously	ADV
ftr-497	242	2	,	,	PUNCT
ftr-497	242	3	outright	outright	ADJ
ftr-497	242	4	transfers	transfer	NOUN
ftr-497	242	5	to	to	ADP
ftr-497	242	6	charity	charity	NOUN
ftr-497	242	7	remove	remove	VERB
ftr-497	242	8	the	the	DET
ftr-497	242	9	property	property	NOUN
ftr-497	242	10	for	for	ADP
ftr-497	242	11	which	which	PRON
ftr-497	242	12	the	the	DET
ftr-497	242	13	deduction	deduction	NOUN
ftr-497	242	14	is	be	AUX
ftr-497	242	15	granted	grant	VERB
ftr-497	242	16	from	from	ADP
ftr-497	242	17	the	the	DET
ftr-497	242	18	beneficial	beneficial	ADJ
ftr-497	242	19	enjoyment	enjoyment	NOUN
ftr-497	242	20	of	of	ADP
ftr-497	242	21	the	the	DET
ftr-497	242	22	decedent	decedent	NOUN
ftr-497	242	23	's	's	PART
ftr-497	242	24	family	family	NOUN
ftr-497	242	25	or	or	CCONJ
ftr-497	242	26	other	other	ADJ
ftr-497	242	27	beneficiaries	beneficiary	NOUN
ftr-497	242	28	.	.	PUNCT
ftr-497	243	1	section	section	NOUN
ftr-497	243	2	2055(e)(2	2055(e)(2	NOUN
ftr-497	243	3	)	)	PUNCT
ftr-497	243	4	also	also	ADV
ftr-497	243	5	permits	permit	VERB
ftr-497	243	6	an	an	DET
ftr-497	243	7	estate	estate	NOUN
ftr-497	243	8	tax	tax	NOUN
ftr-497	243	9	deduction	deduction	NOUN
ftr-497	243	10	for	for	ADP
ftr-497	243	11	so	so	ADV
ftr-497	243	12	called	call	VERB
ftr-497	243	13	"	"	PUNCT
ftr-497	243	14	split	split	ADJ
ftr-497	243	15	interest	interest	NOUN
ftr-497	243	16	"	"	PUNCT
ftr-497	243	17	trusts	trust	NOUN
ftr-497	243	18	,	,	PUNCT
ftr-497	243	19	which	which	PRON
ftr-497	243	20	are	be	AUX
ftr-497	243	21	trusts	trust	NOUN
ftr-497	243	22	that	that	PRON
ftr-497	243	23	can	can	AUX
ftr-497	243	24	benefit	benefit	VERB
ftr-497	243	25	charity	charity	NOUN
ftr-497	243	26	and	and	CCONJ
ftr-497	243	27	private	private	ADJ
ftr-497	243	28	persons	person	NOUN
ftr-497	243	29	.	.	PUNCT
ftr-497	244	1	generally	generally	ADV
ftr-497	244	2	,	,	PUNCT
ftr-497	244	3	such	such	ADJ
ftr-497	244	4	trusts	trust	NOUN
ftr-497	244	5	must	must	AUX
ftr-497	244	6	be	be	AUX
ftr-497	244	7	in	in	ADP
ftr-497	244	8	a	a	DET
ftr-497	244	9	form	form	NOUN
ftr-497	244	10	that	that	PRON
ftr-497	244	11	either	either	ADV
ftr-497	244	12	:	:	PUNCT
ftr-497	244	13	(	(	PUNCT
ftr-497	244	14	i	i	NOUN
ftr-497	244	15	)	)	PUNCT
ftr-497	244	16	pays	pay	VERB
ftr-497	244	17	an	an	DET
ftr-497	244	18	annuity	annuity	NOUN
ftr-497	244	19	to	to	ADP
ftr-497	244	20	a	a	DET
ftr-497	244	21	charity	charity	NOUN
ftr-497	244	22	,	,	PUNCT
ftr-497	244	23	with	with	ADP
ftr-497	244	24	remainder	remainder	NOUN
ftr-497	244	25	to	to	ADP
ftr-497	244	26	private	private	ADJ
ftr-497	244	27	persons	person	NOUN
ftr-497	244	28	;	;	PUNCT
ftr-497	244	29	(	(	PUNCT
ftr-497	244	30	ii	ii	NOUN
ftr-497	244	31	)	)	PUNCT
ftr-497	244	32	vice	vice	NOUN
ftr-497	244	33	versa	versa	ADV
ftr-497	244	34	;	;	PUNCT
ftr-497	244	35	(	(	PUNCT
ftr-497	244	36	iii	iii	X
ftr-497	244	37	)	)	PUNCT
ftr-497	244	38	pays	pay	VERB
ftr-497	244	39	a	a	DET
ftr-497	244	40	"	"	PUNCT
ftr-497	244	41	unitrust	unitrust	ADJ
ftr-497	244	42	"	"	PUNCT
ftr-497	244	43	amount	amount	NOUN
ftr-497	244	44	(	(	PUNCT
ftr-497	244	45	a	a	DET
ftr-497	244	46	fixed	fixed	ADJ
ftr-497	244	47	percentage	percentage	NOUN
ftr-497	244	48	of	of	ADP
ftr-497	244	49	the	the	DET
ftr-497	244	50	value	value	NOUN
ftr-497	244	51	of	of	ADP
ftr-497	244	52	the	the	DET
ftr-497	244	53	trust	trust	NOUN
ftr-497	244	54	assets	asset	NOUN
ftr-497	244	55	with	with	ADP
ftr-497	244	56	the	the	DET
ftr-497	244	57	value	value	NOUN
ftr-497	244	58	redetermined	redetermine	VERB
ftr-497	244	59	annually	annually	ADV
ftr-497	244	60	)	)	PUNCT
ftr-497	244	61	to	to	ADP
ftr-497	244	62	a	a	DET
ftr-497	244	63	charity	charity	NOUN
ftr-497	244	64	,	,	PUNCT
ftr-497	244	65	with	with	ADP
ftr-497	244	66	remainder	remainder	NOUN
ftr-497	244	67	to	to	ADP
ftr-497	244	68	private	private	ADJ
ftr-497	244	69	persons	person	NOUN
ftr-497	244	70	;	;	PUNCT
ftr-497	244	71	or	or	CCONJ
ftr-497	244	72	(	(	PUNCT
ftr-497	244	73	iv	iv	X
ftr-497	244	74	)	)	PUNCT
ftr-497	244	75	vice	vice	NOUN
ftr-497	244	76	versa	versa	ADV
ftr-497	244	77	.	.	PUNCT
ftr-497	245	1	hence	hence	ADV
ftr-497	245	2	,	,	PUNCT
ftr-497	245	3	the	the	DET
ftr-497	245	4	decedent	decedent	NOUN
ftr-497	245	5	can	can	AUX
ftr-497	245	6	benefit	benefit	VERB
ftr-497	245	7	charity	charity	NOUN
ftr-497	245	8	and	and	CCONJ
ftr-497	245	9	his	his	PRON
ftr-497	245	10	family	family	NOUN
ftr-497	245	11	from	from	ADP
ftr-497	245	12	the	the	DET
ftr-497	245	13	same	same	ADJ
ftr-497	245	14	property	property	NOUN
ftr-497	245	15	.	.	PUNCT
ftr-497	246	1	with	with	ADP
ftr-497	246	2	respect	respect	NOUN
ftr-497	246	3	to	to	ADP
ftr-497	246	4	a	a	DET
ftr-497	246	5	split	split	ADJ
ftr-497	246	6	-	-	PUNCT
ftr-497	246	7	interest	interest	NOUN
ftr-497	246	8	trust	trust	NOUN
ftr-497	246	9	that	that	PRON
ftr-497	246	10	pays	pay	VERB
ftr-497	246	11	an	an	DET
ftr-497	246	12	annuity	annuity	NOUN
ftr-497	246	13	to	to	ADP
ftr-497	246	14	charity	charity	NOUN
ftr-497	246	15	,	,	PUNCT
ftr-497	246	16	the	the	DET
ftr-497	246	17	deduction	deduction	NOUN
ftr-497	246	18	is	be	AUX
ftr-497	246	19	granted	grant	VERB
ftr-497	246	20	only	only	ADV
ftr-497	246	21	for	for	ADP
ftr-497	246	22	the	the	DET
ftr-497	246	23	present	present	ADJ
ftr-497	246	24	value	value	NOUN
ftr-497	246	25	of	of	ADP
ftr-497	246	26	the	the	DET
ftr-497	246	27	annuity	annuity	NOUN
ftr-497	246	28	,	,	PUNCT
ftr-497	246	29	and	and	CCONJ
ftr-497	246	30	that	that	DET
ftr-497	246	31	value	value	NOUN
ftr-497	246	32	is	be	AUX
ftr-497	246	33	in	in	ADP
ftr-497	246	34	fact	fact	NOUN
ftr-497	246	35	removed	remove	VERB
ftr-497	246	36	from	from	ADP
ftr-497	246	37	the	the	DET
ftr-497	246	38	decedent	decedent	NOUN
ftr-497	246	39	's	's	PART
ftr-497	246	40	individual	individual	ADJ
ftr-497	246	41	beneficiaries	beneficiary	NOUN
ftr-497	246	42	as	as	SCONJ
ftr-497	246	43	it	it	PRON
ftr-497	246	44	is	be	AUX
ftr-497	246	45	paid	pay	VERB
ftr-497	246	46	.	.	PUNCT
ftr-497	247	1	irc	irc	PROPN
ftr-497	247	2	§	§	PROPN
ftr-497	247	3	2055(a	2055(a	NOUN
ftr-497	247	4	)	)	PUNCT
ftr-497	247	5	,	,	PUNCT
ftr-497	247	6	(	(	PUNCT
ftr-497	247	7	c	c	NOUN
ftr-497	247	8	)	)	PUNCT
ftr-497	247	9	.	.	PUNCT
ftr-497	248	1	if	if	SCONJ
ftr-497	248	2	,	,	PUNCT
ftr-497	248	3	in	in	ADP
ftr-497	248	4	the	the	DET
ftr-497	248	5	alternative	alternative	NOUN
ftr-497	248	6	,	,	PUNCT
ftr-497	248	7	the	the	DET
ftr-497	248	8	remainder	remainder	NOUN
ftr-497	248	9	passes	pass	VERB
ftr-497	248	10	to	to	ADP
ftr-497	248	11	charity	charity	NOUN
ftr-497	248	12	,	,	PUNCT
ftr-497	248	13	the	the	DET
ftr-497	248	14	deduction	deduction	NOUN
ftr-497	248	15	is	be	AUX
ftr-497	248	16	granted	grant	VERB
ftr-497	248	17	only	only	ADV
ftr-497	248	18	for	for	ADP
ftr-497	248	19	the	the	DET
ftr-497	248	20	present	present	ADJ
ftr-497	248	21	value	value	NOUN
ftr-497	248	22	of	of	ADP
ftr-497	248	23	the	the	DET
ftr-497	248	24	remainder	remainder	NOUN
ftr-497	248	25	.	.	PUNCT
ftr-497	249	1	i	i	PRON
ftr-497	249	2	d.	d.	PROPN
ftr-497	249	3	accordingly	accordingly	ADV
ftr-497	249	4	,	,	PUNCT
ftr-497	249	5	other	other	ADJ
ftr-497	249	6	than	than	ADP
ftr-497	249	7	to	to	ADP
ftr-497	249	8	the	the	DET
ftr-497	249	9	degree	degree	NOUN
ftr-497	249	10	the	the	DET
ftr-497	249	11	interest	interest	NOUN
ftr-497	249	12	rate	rate	NOUN
ftr-497	249	13	assumption	assumption	NOUN
ftr-497	249	14	used	use	VERB
ftr-497	249	15	in	in	ADP
ftr-497	249	16	calculating	calculate	VERB
ftr-497	249	17	the	the	DET
ftr-497	249	18	present	present	ADJ
ftr-497	249	19	value	value	NOUN
ftr-497	249	20	of	of	ADP
ftr-497	249	21	the	the	DET
ftr-497	249	22	annuity	annuity	NOUN
ftr-497	249	23	or	or	CCONJ
ftr-497	249	24	remainder	remainder	NOUN
ftr-497	249	25	turns	turn	VERB
ftr-497	249	26	out	out	ADP
ftr-497	249	27	to	to	PART
ftr-497	249	28	be	be	AUX
ftr-497	249	29	an	an	DET
ftr-497	249	30	incorrect	incorrect	ADJ
ftr-497	249	31	estimate	estimate	NOUN
ftr-497	249	32	of	of	ADP
ftr-497	249	33	what	what	PRON
ftr-497	249	34	rates	rate	NOUN
ftr-497	249	35	will	will	AUX
ftr-497	249	36	be	be	AUX
ftr-497	249	37	during	during	ADP
ftr-497	249	38	the	the	DET
ftr-497	249	39	period	period	NOUN
ftr-497	249	40	involved	involve	VERB
ftr-497	249	41	,	,	PUNCT
ftr-497	249	42	the	the	DET
ftr-497	249	43	value	value	NOUN
ftr-497	249	44	for	for	ADP
ftr-497	249	45	which	which	PRON
ftr-497	249	46	a	a	DET
ftr-497	249	47	deduction	deduction	NOUN
ftr-497	249	48	is	be	AUX
ftr-497	249	49	granted	grant	VERB
ftr-497	249	50	is	be	AUX
ftr-497	249	51	also	also	ADV
ftr-497	249	52	removed	remove	VERB
ftr-497	249	53	from	from	ADP
ftr-497	249	54	the	the	DET
ftr-497	249	55	decedent	decedent	NOUN
ftr-497	249	56	's	's	PART
ftr-497	249	57	beneficiaries	beneficiary	NOUN
ftr-497	249	58	other	other	ADJ
ftr-497	249	59	than	than	ADP
ftr-497	249	60	charity	charity	NOUN
ftr-497	249	61	.	.	PUNCT
ftr-497	250	1	it	it	PRON
ftr-497	250	2	should	should	AUX
ftr-497	250	3	be	be	AUX
ftr-497	250	4	noted	note	VERB
ftr-497	250	5	that	that	SCONJ
ftr-497	250	6	it	it	PRON
ftr-497	250	7	is	be	AUX
ftr-497	250	8	possible	possible	ADJ
ftr-497	250	9	for	for	SCONJ
ftr-497	250	10	the	the	DET
ftr-497	250	11	decedent	decedent	NOUN
ftr-497	250	12	's	's	PART
ftr-497	250	13	individual	individual	ADJ
ftr-497	250	14	beneficiaries	beneficiary	NOUN
ftr-497	250	15	to	to	PART
ftr-497	250	16	have	have	VERB
ftr-497	250	17	a	a	DET
ftr-497	250	18	substantial	substantial	ADJ
ftr-497	250	19	voice	voice	NOUN
ftr-497	250	20	in	in	ADP
ftr-497	250	21	how	how	SCONJ
ftr-497	250	22	the	the	DET
ftr-497	250	23	wealth	wealth	NOUN
ftr-497	250	24	passing	pass	VERB
ftr-497	250	25	to	to	ADP
ftr-497	250	26	charity	charity	NOUN
ftr-497	250	27	is	be	AUX
ftr-497	250	28	used	use	VERB
ftr-497	250	29	.	.	PUNCT
ftr-497	251	1	for	for	ADP
ftr-497	251	2	example	example	NOUN
ftr-497	251	3	,	,	PUNCT
ftr-497	251	4	through	through	ADP
ftr-497	251	5	a	a	DET
ftr-497	251	6	combination	combination	NOUN
ftr-497	251	7	of	of	ADP
ftr-497	251	8	sections	section	NOUN
ftr-497	251	9	501(c)(3	501(c)(3	NUM
ftr-497	251	10	)	)	PUNCT
ftr-497	251	11	and	and	CCONJ
ftr-497	251	12	2055	2055	NUM
ftr-497	251	13	it	it	PRON
ftr-497	251	14	is	be	AUX
ftr-497	251	15	possible	possible	ADJ
ftr-497	251	16	for	for	SCONJ
ftr-497	251	17	a	a	DET
ftr-497	251	18	decedent	decedent	NOUN
ftr-497	251	19	to	to	PART
ftr-497	251	20	establish	establish	VERB
ftr-497	251	21	a	a	DET
ftr-497	251	22	private	private	ADJ
ftr-497	251	23	foundation	foundation	NOUN
ftr-497	251	24	in	in	ADP
ftr-497	251	25	the	the	DET
ftr-497	251	26	form	form	NOUN
ftr-497	251	27	of	of	ADP
ftr-497	251	28	a	a	DET
ftr-497	251	29	trust	trust	NOUN
ftr-497	251	30	or	or	CCONJ
ftr-497	251	31	corporation	corporation	NOUN
ftr-497	251	32	and	and	CCONJ
ftr-497	251	33	name	name	NOUN
ftr-497	251	34	family	family	NOUN
ftr-497	251	35	members	member	NOUN
ftr-497	251	36	as	as	ADP
ftr-497	251	37	the	the	DET
ftr-497	251	38	trustees	trustee	NOUN
ftr-497	251	39	or	or	CCONJ
ftr-497	251	40	directors	director	NOUN
ftr-497	251	41	.	.	PUNCT
ftr-497	252	1	although	although	SCONJ
ftr-497	252	2	such	such	ADJ
ftr-497	252	3	foundations	foundation	NOUN
ftr-497	252	4	are	be	AUX
ftr-497	252	5	subject	subject	ADJ
ftr-497	252	6	to	to	ADP
ftr-497	252	7	numerous	numerous	ADJ
ftr-497	252	8	restrictions	restriction	NOUN
ftr-497	252	9	(	(	PUNCT
ftr-497	252	10	see	see	VERB
ftr-497	252	11	irc	irc	PROPN
ftr-497	252	12	§	§	PROPN
ftr-497	252	13	§	§	PROPN
ftr-497	252	14	49404946	49404946	NUM
ftr-497	252	15	)	)	PUNCT
ftr-497	252	16	,	,	PUNCT
ftr-497	252	17	the	the	DET
ftr-497	252	18	decedent	decedent	NOUN
ftr-497	252	19	's	's	PART
ftr-497	252	20	nominees	nominee	NOUN
ftr-497	252	21	,	,	PUNCT
ftr-497	252	22	if	if	SCONJ
ftr-497	252	23	they	they	PRON
ftr-497	252	24	serve	serve	VERB
ftr-497	252	25	,	,	PUNCT
ftr-497	252	26	can	can	AUX
ftr-497	252	27	decide	decide	VERB
ftr-497	252	28	what	what	PRON
ftr-497	252	29	causes	cause	VERB
ftr-497	252	30	,	,	PUNCT
ftr-497	252	31	and	and	CCONJ
ftr-497	252	32	therefore	therefore	ADV
ftr-497	252	33	,	,	PUNCT
ftr-497	252	34	to	to	ADP
ftr-497	252	35	some	some	DET
ftr-497	252	36	extent	extent	NOUN
ftr-497	252	37	,	,	PUNCT
ftr-497	252	38	what	what	DET
ftr-497	252	39	persons	person	NOUN
ftr-497	252	40	,	,	PUNCT
ftr-497	252	41	ultimately	ultimately	ADV
ftr-497	252	42	benefit	benefit	VERB
ftr-497	252	43	from	from	ADP
ftr-497	252	44	the	the	DET
ftr-497	252	45	decedent	decedent	NOUN
ftr-497	252	46	's	's	PART
ftr-497	252	47	largesse	largesse	NOUN
ftr-497	252	48	.	.	PUNCT
ftr-497	253	1	it	it	PRON
ftr-497	253	2	is	be	AUX
ftr-497	253	3	also	also	ADV
ftr-497	253	4	possible	possible	ADJ
ftr-497	253	5	for	for	ADP
ftr-497	253	6	the	the	DET
ftr-497	253	7	decedent	decedent	NOUN
ftr-497	253	8	's	's	PART
ftr-497	253	9	individual	individual	ADJ
ftr-497	253	10	beneficiaries	beneficiary	NOUN
ftr-497	253	11	,	,	PUNCT
ftr-497	253	12	in	in	ADP
ftr-497	253	13	their	their	PRON
ftr-497	253	14	capacity	capacity	NOUN
ftr-497	253	15	as	as	ADP
ftr-497	253	16	trustees	trustee	NOUN
ftr-497	253	17	or	or	CCONJ
ftr-497	253	18	directors	director	NOUN
ftr-497	253	19	,	,	PUNCT
ftr-497	253	20	to	to	PART
ftr-497	253	21	receive	receive	VERB
ftr-497	253	22	compensation	compensation	NOUN
ftr-497	253	23	for	for	ADP
ftr-497	253	24	services	service	NOUN
ftr-497	253	25	actually	actually	ADV
ftr-497	253	26	rendered	render	VERB
ftr-497	253	27	in	in	ADP
ftr-497	253	28	administering	administer	VERB
ftr-497	253	29	the	the	DET
ftr-497	253	30	property	property	NOUN
ftr-497	253	31	for	for	ADP
ftr-497	253	32	charity	charity	NOUN
ftr-497	253	33	.	.	PUNCT
ftr-497	254	1	a	a	DET
ftr-497	254	2	private	private	ADJ
ftr-497	254	3	foundation	foundation	NOUN
ftr-497	254	4	,	,	PUNCT
ftr-497	254	5	like	like	ADP
ftr-497	254	6	any	any	DET
ftr-497	254	7	other	other	ADJ
ftr-497	254	8	charitable	charitable	ADJ
ftr-497	254	9	entity	entity	NOUN
ftr-497	254	10	.	.	PUNCT
ftr-497	255	1	may	may	AUX
ftr-497	255	2	pay	pay	VERB
ftr-497	255	3	its	its	PRON
ftr-497	255	4	ordinary	ordinary	ADJ
ftr-497	255	5	and	and	CCONJ
ftr-497	255	6	necessary	necessary	ADJ
ftr-497	255	7	expenses	expense	NOUN
ftr-497	255	8	of	of	ADP
ftr-497	255	9	operation	operation	NOUN
ftr-497	255	10	without	without	ADP
ftr-497	255	11	losing	lose	VERB
ftr-497	255	12	its	its	PRON
ftr-497	255	13	exempt	exempt	ADJ
ftr-497	255	14	status	status	NOUN
ftr-497	255	15	.	.	PUNCT
ftr-497	256	1	irc	irc	PROPN
ftr-497	256	2	§	§	PROPN
ftr-497	256	3	§	§	PROPN
ftr-497	256	4	4940(c)(3	4940(c)(3	NOUN
ftr-497	256	5	)	)	PUNCT
ftr-497	256	6	,	,	PUNCT
ftr-497	256	7	4941	4941	NUM
ftr-497	256	8	(	(	PUNCT
ftr-497	256	9	d)(2)(e	d)(2)(e	NOUN
ftr-497	256	10	)	)	PUNCT
ftr-497	256	11	;	;	PUNCT
ftr-497	256	12	regs	reg	NOUN
ftr-497	256	13	.	.	PUNCT
ftr-497	257	1	§	§	PROPN
ftr-497	257	2	53.4940	53.4940	NUM
ftr-497	257	3	-	-	SYM
ftr-497	257	4	1	1	NUM
ftr-497	257	5	(	(	PUNCT
ftr-497	257	6	e)(1	e)(1	NOUN
ftr-497	257	7	)	)	PUNCT
ftr-497	257	8	.	.	PUNCT
ftr-497	258	1	reasonable	reasonable	ADJ
ftr-497	258	2	compensation	compensation	NOUN
ftr-497	258	3	of	of	ADP
ftr-497	258	4	officers	officer	NOUN
ftr-497	258	5	is	be	AUX
ftr-497	258	6	an	an	DET
ftr-497	258	7	ordinary	ordinary	ADJ
ftr-497	258	8	and	and	CCONJ
ftr-497	258	9	necessary	necessary	ADJ
ftr-497	258	10	expense	expense	NOUN
ftr-497	258	11	of	of	ADP
ftr-497	258	12	operation	operation	NOUN
ftr-497	258	13	.	.	PUNCT
ftr-497	259	1	i	i	PRON
ftr-497	259	2	d.	d.	PROPN
ftr-497	259	3	;	;	PUNCT
ftr-497	259	4	bruce	bruce	PROPN
ftr-497	259	5	g.	g.	PROPN
ftr-497	259	6	hopkins	hopkins	PROPN
ftr-497	259	7	,	,	PUNCT
ftr-497	259	8	the	the	DET
ftr-497	259	9	law	law	NOUN
ftr-497	259	10	of	of	ADP
ftr-497	259	11	tax	tax	NOUN
ftr-497	259	12	exempt	exempt	ADJ
ftr-497	259	13	organizations	organization	NOUN
ftr-497	259	14	,	,	PUNCT
ftr-497	259	15	217	217	NUM
ftr-497	259	16	-	-	SYM
ftr-497	259	17	19	19	NUM
ftr-497	259	18	(	(	PUNCT
ftr-497	259	19	4th	4th	ADJ
ftr-497	259	20	ed	ed	NOUN
ftr-497	259	21	.	.	PROPN
ftr-497	259	22	1983	1983	NUM
ftr-497	259	23	)	)	PUNCT
ftr-497	259	24	.	.	PUNCT
ftr-497	260	1	such	such	ADJ
ftr-497	260	2	persons	person	NOUN
ftr-497	260	3	may	may	AUX
ftr-497	260	4	even	even	ADV
ftr-497	260	5	benefit	benefit	VERB
ftr-497	260	6	in	in	ADP
ftr-497	260	7	various	various	ADJ
ftr-497	260	8	limited	limited	ADJ
ftr-497	260	9	ways	way	NOUN
ftr-497	260	10	directly	directly	ADV
ftr-497	260	11	from	from	ADP
ftr-497	260	12	the	the	DET
ftr-497	260	13	property	property	NOUN
ftr-497	260	14	that	that	PRON
ftr-497	260	15	produces	produce	VERB
ftr-497	260	16	the	the	DET
ftr-497	260	17	wealth	wealth	NOUN
ftr-497	260	18	that	that	PRON
ftr-497	260	19	goes	go	VERB
ftr-497	260	20	to	to	ADP
ftr-497	260	21	charity	charity	NOUN
ftr-497	260	22	.	.	PUNCT
ftr-497	261	1	this	this	PRON
ftr-497	261	2	would	would	AUX
ftr-497	261	3	occur	occur	VERB
ftr-497	261	4	where	where	SCONJ
ftr-497	261	5	one	one	NUM
ftr-497	261	6	or	or	CCONJ
ftr-497	261	7	more	more	ADJ
ftr-497	261	8	of	of	ADP
ftr-497	261	9	the	the	DET
ftr-497	261	10	decedent	decedent	NOUN
ftr-497	261	11	's	's	PART
ftr-497	261	12	individual	individual	ADJ
ftr-497	261	13	beneficiaries	beneficiary	NOUN
ftr-497	261	14	receive	receive	VERB
ftr-497	261	15	the	the	DET
ftr-497	261	16	annuity	annuity	NOUN
ftr-497	261	17	,	,	PUNCT
ftr-497	261	18	unitrust	unitrust	ADJ
ftr-497	261	19	payment	payment	NOUN
ftr-497	261	20	or	or	CCONJ
ftr-497	261	21	remainder	remainder	NOUN
ftr-497	261	22	from	from	ADP
ftr-497	261	23	a	a	DET
ftr-497	261	24	split	split	ADJ
ftr-497	261	25	-	-	PUNCT
ftr-497	261	26	interest	interest	NOUN
ftr-497	261	27	trust	trust	NOUN
ftr-497	261	28	.	.	PUNCT
ftr-497	262	1	19931	19931	NUM
ftr-497	262	2	florida	florida	PROPN
ftr-497	262	3	tax	tax	NOUN
ftr-497	262	4	review	review	NOUN
ftr-497	262	5	ers	er	NOUN
ftr-497	262	6	.	.	PROPN
ftr-497	262	7	2	2	NUM
ftr-497	262	8	like	like	ADP
ftr-497	262	9	all	all	DET
ftr-497	262	10	credits	credit	NOUN
ftr-497	262	11	,	,	PUNCT
ftr-497	262	12	it	it	PRON
ftr-497	262	13	applies	apply	VERB
ftr-497	262	14	to	to	PART
ftr-497	262	15	reduce	reduce	VERB
ftr-497	262	16	the	the	DET
ftr-497	262	17	tax	tax	NOUN
ftr-497	262	18	due	due	ADJ
ftr-497	262	19	dollar	dollar	NOUN
ftr-497	262	20	for	for	ADP
ftr-497	262	21	dollar	dollar	NOUN
ftr-497	262	22	.	.	PUNCT
ftr-497	263	1	it	it	PRON
ftr-497	263	2	thus	thus	ADV
ftr-497	263	3	reduces	reduce	VERB
ftr-497	263	4	any	any	DET
ftr-497	263	5	estate	estate	NOUN
ftr-497	263	6	tax	tax	NOUN
ftr-497	263	7	due	due	ADP
ftr-497	263	8	to	to	ADP
ftr-497	263	9	the	the	DET
ftr-497	263	10	extent	extent	NOUN
ftr-497	263	11	it	it	PRON
ftr-497	263	12	has	have	AUX
ftr-497	263	13	not	not	PART
ftr-497	263	14	been	be	AUX
ftr-497	263	15	consumed	consume	VERB
ftr-497	263	16	through	through	ADP
ftr-497	263	17	lifetime	lifetime	NOUN
ftr-497	263	18	transfers	transfer	NOUN
ftr-497	263	19	.	.	PUNCT
ftr-497	264	1	28	28	NUM
ftr-497	264	2	based	base	VERB
ftr-497	264	3	on	on	ADP
ftr-497	264	4	the	the	DET
ftr-497	264	5	present	present	ADJ
ftr-497	264	6	estate	estate	NOUN
ftr-497	264	7	tax	tax	NOUN
ftr-497	264	8	rate	rate	NOUN
ftr-497	264	9	tables	table	NOUN
ftr-497	264	10	,	,	PUNCT
ftr-497	264	11	the	the	DET
ftr-497	264	12	credit	credit	NOUN
ftr-497	264	13	of	of	ADP
ftr-497	264	14	$	$	SYM
ftr-497	264	15	192,800	192,800	NUM
ftr-497	264	16	permits	permit	VERB
ftr-497	264	17	$	$	SYM
ftr-497	264	18	600,000	600,000	NUM
ftr-497	264	19	worth	worth	NOUN
ftr-497	264	20	of	of	ADP
ftr-497	264	21	property	property	NOUN
ftr-497	264	22	to	to	PART
ftr-497	264	23	be	be	AUX
ftr-497	264	24	transferred	transfer	VERB
ftr-497	264	25	at	at	ADP
ftr-497	264	26	death	death	NOUN
ftr-497	264	27	without	without	ADP
ftr-497	264	28	estate	estate	NOUN
ftr-497	265	1	tax.29	tax.29	PROPN
ftr-497	265	2	one	one	NUM
ftr-497	265	3	function	function	NOUN
ftr-497	265	4	of	of	ADP
ftr-497	265	5	the	the	DET
ftr-497	265	6	credit	credit	NOUN
ftr-497	265	7	is	be	AUX
ftr-497	265	8	to	to	PART
ftr-497	265	9	remove	remove	VERB
ftr-497	265	10	most	most	ADJ
ftr-497	265	11	individuals	individual	NOUN
ftr-497	265	12	from	from	ADP
ftr-497	265	13	the	the	DET
ftr-497	265	14	reach	reach	NOUN
ftr-497	265	15	of	of	ADP
ftr-497	265	16	the	the	DET
ftr-497	265	17	estate	estate	NOUN
ftr-497	265	18	tax	tax	NOUN
ftr-497	265	19	and	and	CCONJ
ftr-497	265	20	to	to	PART
ftr-497	265	21	permit	permit	VERB
ftr-497	265	22	all	all	PRON
ftr-497	265	23	of	of	ADP
ftr-497	265	24	their	their	PRON
ftr-497	265	25	property	property	NOUN
ftr-497	265	26	to	to	PART
ftr-497	265	27	pass	pass	VERB
ftr-497	265	28	free	free	ADJ
ftr-497	265	29	of	of	ADP
ftr-497	265	30	estate	estate	NOUN
ftr-497	265	31	tax.3	tax.3	NOUN
ftr-497	265	32	"	"	PUNCT
ftr-497	265	33	with	with	ADP
ftr-497	265	34	proper	proper	ADJ
ftr-497	265	35	planning	planning	NOUN
ftr-497	265	36	,	,	PUNCT
ftr-497	265	37	each	each	DET
ftr-497	265	38	spouse	spouse	NOUN
ftr-497	265	39	in	in	ADP
ftr-497	265	40	a	a	DET
ftr-497	265	41	married	married	ADJ
ftr-497	265	42	couple	couple	NOUN
ftr-497	265	43	can	can	AUX
ftr-497	265	44	utilize	utilize	VERB
ftr-497	265	45	his	his	PRON
ftr-497	265	46	or	or	CCONJ
ftr-497	265	47	her	her	PRON
ftr-497	265	48	unified	unified	ADJ
ftr-497	265	49	credit	credit	NOUN
ftr-497	265	50	and	and	CCONJ
ftr-497	265	51	thus	thus	ADV
ftr-497	265	52	pass	pass	VERB
ftr-497	265	53	to	to	ADP
ftr-497	265	54	their	their	PRON
ftr-497	265	55	beneficiaries	beneficiary	NOUN
ftr-497	265	56	$	$	SYM
ftr-497	265	57	1.2	1.2	NUM
ftr-497	265	58	million	million	NUM
ftr-497	265	59	worth	worth	NOUN
ftr-497	265	60	of	of	ADP
ftr-497	265	61	property	property	NOUN
ftr-497	265	62	and	and	CCONJ
ftr-497	265	63	not	not	PART
ftr-497	265	64	incur	incur	VERB
ftr-497	265	65	estate	estate	NOUN
ftr-497	265	66	tax.31	tax.31	NOUN
ftr-497	265	67	as	as	SCONJ
ftr-497	265	68	noted	note	VERB
ftr-497	265	69	above	above	ADV
ftr-497	265	70	,	,	PUNCT
ftr-497	265	71	an	an	DET
ftr-497	265	72	add	add	NOUN
ftr-497	265	73	on	on	ADP
ftr-497	265	74	rate	rate	NOUN
ftr-497	265	75	of	of	ADP
ftr-497	265	76	five	five	NUM
ftr-497	265	77	percent	percent	NOUN
ftr-497	265	78	is	be	AUX
ftr-497	265	79	applied	apply	VERB
ftr-497	265	80	to	to	ADP
ftr-497	265	81	estates	estate	NOUN
ftr-497	265	82	over	over	ADP
ftr-497	265	83	$	$	SYM
ftr-497	265	84	10	10	NUM
ftr-497	265	85	million	million	NUM
ftr-497	265	86	,	,	PUNCT
ftr-497	265	87	which	which	PRON
ftr-497	265	88	serves	serve	VERB
ftr-497	265	89	to	to	PART
ftr-497	265	90	phase	phase	VERB
ftr-497	265	91	out	out	ADP
ftr-497	265	92	the	the	DET
ftr-497	265	93	benefit	benefit	NOUN
ftr-497	265	94	of	of	ADP
ftr-497	265	95	the	the	DET
ftr-497	265	96	credit.32	credit.32	NOUN
ftr-497	265	97	the	the	DET
ftr-497	265	98	fourth	fourth	ADJ
ftr-497	265	99	method	method	NOUN
ftr-497	265	100	of	of	ADP
ftr-497	265	101	reducing	reduce	VERB
ftr-497	265	102	or	or	CCONJ
ftr-497	265	103	avoiding	avoid	VERB
ftr-497	265	104	estate	estate	NOUN
ftr-497	265	105	tax	tax	NOUN
ftr-497	265	106	is	be	AUX
ftr-497	265	107	to	to	PART
ftr-497	265	108	make	make	VERB
ftr-497	265	109	a	a	DET
ftr-497	265	110	gift	gift	NOUN
ftr-497	265	111	of	of	ADP
ftr-497	265	112	property	property	NOUN
ftr-497	265	113	.	.	PUNCT
ftr-497	266	1	while	while	SCONJ
ftr-497	266	2	the	the	DET
ftr-497	266	3	gift	gift	NOUN
ftr-497	266	4	may	may	AUX
ftr-497	266	5	be	be	AUX
ftr-497	266	6	subject	subject	ADJ
ftr-497	266	7	to	to	ADP
ftr-497	266	8	gift	gift	NOUN
ftr-497	266	9	tax	tax	NOUN
ftr-497	266	10	,	,	PUNCT
ftr-497	266	11	that	that	DET
ftr-497	266	12	tax	tax	NOUN
ftr-497	266	13	is	be	AUX
ftr-497	266	14	imposed	impose	VERB
ftr-497	266	15	on	on	ADP
ftr-497	266	16	27	27	NUM
ftr-497	266	17	.	.	PUNCT
ftr-497	267	1	irc	irc	PROPN
ftr-497	267	2	§	§	PROPN
ftr-497	267	3	2010	2010	NUM
ftr-497	267	4	.	.	PUNCT
ftr-497	268	1	28	28	NUM
ftr-497	268	2	.	.	PUNCT
ftr-497	269	1	see	see	VERB
ftr-497	269	2	infra	infra	NOUN
ftr-497	269	3	note	note	VERB
ftr-497	269	4	51	51	NUM
ftr-497	269	5	and	and	CCONJ
ftr-497	269	6	accompanying	accompany	VERB
ftr-497	269	7	text	text	NOUN
ftr-497	269	8	.	.	PUNCT
ftr-497	270	1	29	29	NUM
ftr-497	270	2	.	.	PUNCT
ftr-497	271	1	the	the	DET
ftr-497	271	2	current	current	ADJ
ftr-497	271	3	estate	estate	NOUN
ftr-497	271	4	tax	tax	NOUN
ftr-497	271	5	rate	rate	NOUN
ftr-497	271	6	schedule	schedule	NOUN
ftr-497	271	7	provides	provide	VERB
ftr-497	271	8	that	that	SCONJ
ftr-497	271	9	taxable	taxable	ADJ
ftr-497	271	10	estates	estate	NOUN
ftr-497	271	11	over	over	ADP
ftr-497	271	12	$	$	SYM
ftr-497	271	13	500,000	500,000	NUM
ftr-497	271	14	and	and	CCONJ
ftr-497	271	15	not	not	PART
ftr-497	271	16	over	over	ADP
ftr-497	271	17	$	$	SYM
ftr-497	271	18	750,000	750,000	NUM
ftr-497	271	19	owe	owe	NOUN
ftr-497	271	20	estate	estate	NOUN
ftr-497	271	21	tax	tax	NOUN
ftr-497	271	22	of	of	ADP
ftr-497	271	23	$	$	SYM
ftr-497	271	24	155,800	155,800	NUM
ftr-497	271	25	plus	plus	CCONJ
ftr-497	271	26	37	37	NUM
ftr-497	271	27	%	%	NOUN
ftr-497	271	28	of	of	ADP
ftr-497	271	29	the	the	DET
ftr-497	271	30	excess	excess	NOUN
ftr-497	271	31	over	over	ADP
ftr-497	271	32	$	$	SYM
ftr-497	271	33	500,000	500,000	NUM
ftr-497	271	34	.	.	PUNCT
ftr-497	272	1	a	a	DET
ftr-497	272	2	$	$	SYM
ftr-497	272	3	192,800	192,800	NUM
ftr-497	272	4	credit	credit	NOUN
ftr-497	272	5	would	would	AUX
ftr-497	272	6	thus	thus	ADV
ftr-497	272	7	fully	fully	ADV
ftr-497	272	8	protect	protect	VERB
ftr-497	272	9	$	$	SYM
ftr-497	272	10	500,000	500,000	NUM
ftr-497	272	11	from	from	ADP
ftr-497	272	12	tax	tax	NOUN
ftr-497	272	13	,	,	PUNCT
ftr-497	272	14	with	with	SCONJ
ftr-497	272	15	$	$	SYM
ftr-497	272	16	37,000	37,000	NUM
ftr-497	272	17	of	of	ADP
ftr-497	272	18	credit	credit	NOUN
ftr-497	272	19	left	leave	VERB
ftr-497	272	20	.	.	PUNCT
ftr-497	273	1	a	a	DET
ftr-497	273	2	$	$	SYM
ftr-497	273	3	37,000	37,000	NUM
ftr-497	273	4	credit	credit	NOUN
ftr-497	273	5	at	at	ADP
ftr-497	273	6	a	a	DET
ftr-497	273	7	37	37	NUM
ftr-497	273	8	%	%	NOUN
ftr-497	273	9	rate	rate	NOUN
ftr-497	273	10	protects	protect	VERB
ftr-497	273	11	another	another	DET
ftr-497	273	12	$	$	SYM
ftr-497	273	13	100,000	100,000	NUM
ftr-497	273	14	from	from	ADP
ftr-497	273	15	tax	tax	NOUN
ftr-497	273	16	for	for	ADP
ftr-497	273	17	a	a	DET
ftr-497	273	18	total	total	NOUN
ftr-497	273	19	of	of	ADP
ftr-497	273	20	$	$	SYM
ftr-497	273	21	600,000	600,000	NUM
ftr-497	273	22	.	.	PUNCT
ftr-497	274	1	irc	irc	PROPN
ftr-497	274	2	§	§	PROPN
ftr-497	274	3	§	§	PROPN
ftr-497	274	4	2001	2001	NUM
ftr-497	274	5	,	,	PUNCT
ftr-497	274	6	2010	2010	NUM
ftr-497	274	7	.	.	PUNCT
ftr-497	275	1	30	30	NUM
ftr-497	275	2	.	.	PUNCT
ftr-497	276	1	s.	s.	PROPN
ftr-497	276	2	rep	rep	PROPN
ftr-497	276	3	.	.	PROPN
ftr-497	277	1	no	no	INTJ
ftr-497	277	2	.	.	NOUN
ftr-497	278	1	144	144	NUM
ftr-497	278	2	,	,	PUNCT
ftr-497	278	3	97th	97th	ADJ
ftr-497	278	4	cong	cong	NOUN
ftr-497	278	5	.	.	PUNCT
ftr-497	278	6	,	,	PUNCT
ftr-497	278	7	1st	1st	ADJ
ftr-497	278	8	sess	sess	NOUN
ftr-497	278	9	.	.	PUNCT
ftr-497	279	1	124	124	NUM
ftr-497	279	2	(	(	PUNCT
ftr-497	279	3	1981	1981	NUM
ftr-497	279	4	)	)	PUNCT
ftr-497	279	5	,	,	PUNCT
ftr-497	279	6	reprinted	reprint	VERB
ftr-497	279	7	in	in	ADP
ftr-497	279	8	1981	1981	NUM
ftr-497	279	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-497	279	10	.	.	PUNCT
ftr-497	280	1	226	226	NUM
ftr-497	280	2	;	;	PUNCT
ftr-497	280	3	staff	staff	NOUN
ftr-497	280	4	of	of	ADP
ftr-497	280	5	joint	joint	ADJ
ftr-497	280	6	comm	comm	NOUN
ftr-497	280	7	.	.	PUNCT
ftr-497	281	1	on	on	ADP
ftr-497	281	2	taxation	taxation	NOUN
ftr-497	281	3	,	,	PUNCT
ftr-497	281	4	general	general	ADJ
ftr-497	281	5	explanation	explanation	NOUN
ftr-497	281	6	of	of	ADP
ftr-497	281	7	the	the	DET
ftr-497	281	8	economic	economic	ADJ
ftr-497	281	9	recovery	recovery	NOUN
ftr-497	281	10	tax	tax	NOUN
ftr-497	281	11	act	act	NOUN
ftr-497	281	12	of	of	ADP
ftr-497	281	13	1981	1981	NUM
ftr-497	281	14	,	,	PUNCT
ftr-497	281	15	at	at	ADP
ftr-497	281	16	227	227	NUM
ftr-497	281	17	,	,	PUNCT
ftr-497	281	18	reprinted	reprint	VERB
ftr-497	281	19	in	in	ADP
ftr-497	281	20	internal	internal	ADJ
ftr-497	281	21	revenue	revenue	NOUN
ftr-497	281	22	acts	act	NOUN
ftr-497	281	23	of	of	ADP
ftr-497	281	24	1980	1980	NUM
ftr-497	281	25	-	-	SYM
ftr-497	281	26	1981	1981	NUM
ftr-497	281	27	,	,	PUNCT
ftr-497	281	28	1369	1369	NUM
ftr-497	281	29	at	at	ADP
ftr-497	281	30	1598	1598	NUM
ftr-497	281	31	(	(	PUNCT
ftr-497	281	32	west	west	NOUN
ftr-497	281	33	1982	1982	NUM
ftr-497	281	34	)	)	PUNCT
ftr-497	281	35	.	.	PUNCT
ftr-497	282	1	31	31	NUM
ftr-497	282	2	.	.	PUNCT
ftr-497	283	1	since	since	SCONJ
ftr-497	283	2	each	each	DET
ftr-497	283	3	taxpayer	taxpayer	NOUN
ftr-497	283	4	is	be	AUX
ftr-497	283	5	automatically	automatically	ADV
ftr-497	283	6	provided	provide	VERB
ftr-497	283	7	the	the	DET
ftr-497	283	8	credit	credit	NOUN
ftr-497	283	9	,	,	PUNCT
ftr-497	283	10	each	each	DET
ftr-497	283	11	member	member	NOUN
ftr-497	283	12	of	of	ADP
ftr-497	283	13	a	a	DET
ftr-497	283	14	married	married	ADJ
ftr-497	283	15	couple	couple	NOUN
ftr-497	283	16	can	can	AUX
ftr-497	283	17	pass	pass	VERB
ftr-497	283	18	$	$	SYM
ftr-497	283	19	600,000	600,000	NUM
ftr-497	283	20	of	of	ADP
ftr-497	283	21	property	property	NOUN
ftr-497	283	22	without	without	ADP
ftr-497	283	23	estate	estate	NOUN
ftr-497	283	24	tax	tax	NOUN
ftr-497	283	25	consequences	consequence	NOUN
ftr-497	283	26	.	.	PUNCT
ftr-497	284	1	this	this	PRON
ftr-497	284	2	does	do	AUX
ftr-497	284	3	take	take	VERB
ftr-497	284	4	some	some	DET
ftr-497	284	5	planning	planning	NOUN
ftr-497	284	6	,	,	PUNCT
ftr-497	284	7	since	since	SCONJ
ftr-497	284	8	the	the	DET
ftr-497	284	9	unified	unified	ADJ
ftr-497	284	10	credit	credit	NOUN
ftr-497	284	11	only	only	ADV
ftr-497	284	12	operates	operate	VERB
ftr-497	284	13	on	on	ADP
ftr-497	284	14	tax	tax	NOUN
ftr-497	284	15	due	due	ADJ
ftr-497	284	16	on	on	ADP
ftr-497	284	17	property	property	NOUN
ftr-497	284	18	in	in	ADP
ftr-497	284	19	the	the	DET
ftr-497	284	20	taxpayer	taxpayer	NOUN
ftr-497	284	21	's	's	PART
ftr-497	284	22	taxable	taxable	ADJ
ftr-497	284	23	estate	estate	NOUN
ftr-497	284	24	.	.	PUNCT
ftr-497	285	1	if	if	SCONJ
ftr-497	285	2	h	h	PROPN
ftr-497	285	3	and	and	CCONJ
ftr-497	285	4	w	w	NOUN
ftr-497	285	5	are	be	AUX
ftr-497	285	6	married	married	ADJ
ftr-497	285	7	and	and	CCONJ
ftr-497	285	8	w	w	NOUN
ftr-497	285	9	has	have	VERB
ftr-497	285	10	$	$	SYM
ftr-497	285	11	1,200,000	1,200,000	NUM
ftr-497	285	12	of	of	ADP
ftr-497	285	13	property	property	NOUN
ftr-497	285	14	and	and	CCONJ
ftr-497	285	15	h	h	NOUN
ftr-497	285	16	none	none	NOUN
ftr-497	285	17	,	,	PUNCT
ftr-497	285	18	and	and	CCONJ
ftr-497	285	19	h	h	NOUN
ftr-497	285	20	dies	die	VERB
ftr-497	285	21	first	first	ADV
ftr-497	285	22	,	,	PUNCT
ftr-497	285	23	h	h	PROPN
ftr-497	285	24	's	's	PART
ftr-497	285	25	unified	unified	ADJ
ftr-497	285	26	credit	credit	NOUN
ftr-497	285	27	is	be	AUX
ftr-497	285	28	wasted	waste	VERB
ftr-497	285	29	because	because	SCONJ
ftr-497	285	30	there	there	PRON
ftr-497	285	31	is	be	VERB
ftr-497	285	32	no	no	DET
ftr-497	285	33	tax	tax	NOUN
ftr-497	285	34	due	due	ADJ
ftr-497	285	35	against	against	ADP
ftr-497	285	36	which	which	PRON
ftr-497	285	37	to	to	PART
ftr-497	285	38	apply	apply	VERB
ftr-497	285	39	his	his	PRON
ftr-497	285	40	credit	credit	NOUN
ftr-497	285	41	.	.	PUNCT
ftr-497	286	1	when	when	SCONJ
ftr-497	286	2	w	w	NOUN
ftr-497	286	3	dies	die	VERB
ftr-497	286	4	,	,	PUNCT
ftr-497	286	5	her	her	PRON
ftr-497	286	6	unified	unified	ADJ
ftr-497	286	7	credit	credit	NOUN
ftr-497	286	8	will	will	AUX
ftr-497	286	9	protect	protect	VERB
ftr-497	286	10	one	one	NUM
ftr-497	286	11	-	-	PUNCT
ftr-497	286	12	half	half	NOUN
ftr-497	286	13	of	of	ADP
ftr-497	286	14	her	her	PRON
ftr-497	286	15	property	property	NOUN
ftr-497	286	16	from	from	ADP
ftr-497	286	17	estate	estate	NOUN
ftr-497	286	18	tax	tax	NOUN
ftr-497	286	19	,	,	PUNCT
ftr-497	286	20	but	but	CCONJ
ftr-497	286	21	the	the	DET
ftr-497	286	22	other	other	ADJ
ftr-497	286	23	one	one	NUM
ftr-497	286	24	-	-	PUNCT
ftr-497	286	25	half	half	NOUN
ftr-497	286	26	will	will	AUX
ftr-497	286	27	be	be	AUX
ftr-497	286	28	taxed	tax	VERB
ftr-497	286	29	.	.	PUNCT
ftr-497	287	1	alternatively	alternatively	ADV
ftr-497	287	2	,	,	PUNCT
ftr-497	287	3	if	if	SCONJ
ftr-497	287	4	h	h	NOUN
ftr-497	287	5	and	and	CCONJ
ftr-497	287	6	w	w	PROPN
ftr-497	287	7	each	each	PRON
ftr-497	287	8	have	have	VERB
ftr-497	287	9	$	$	SYM
ftr-497	287	10	600,000	600,000	NUM
ftr-497	287	11	,	,	PUNCT
ftr-497	287	12	then	then	ADV
ftr-497	287	13	each	each	PRON
ftr-497	287	14	could	could	AUX
ftr-497	287	15	make	make	VERB
ftr-497	287	16	use	use	NOUN
ftr-497	287	17	of	of	ADP
ftr-497	287	18	the	the	DET
ftr-497	287	19	credit	credit	NOUN
ftr-497	287	20	and	and	CCONJ
ftr-497	287	21	protect	protect	VERB
ftr-497	287	22	$	$	SYM
ftr-497	287	23	1,200,000	1,200,000	NUM
ftr-497	287	24	from	from	ADP
ftr-497	287	25	tax	tax	NOUN
ftr-497	287	26	.	.	PUNCT
ftr-497	288	1	if	if	SCONJ
ftr-497	288	2	the	the	DET
ftr-497	288	3	survivor	survivor	NOUN
ftr-497	288	4	needs	need	VERB
ftr-497	288	5	the	the	DET
ftr-497	288	6	benefit	benefit	NOUN
ftr-497	288	7	of	of	ADP
ftr-497	288	8	the	the	DET
ftr-497	288	9	$	$	SYM
ftr-497	288	10	600,000	600,000	NUM
ftr-497	288	11	held	hold	VERB
ftr-497	288	12	by	by	ADP
ftr-497	288	13	the	the	DET
ftr-497	288	14	first	first	ADJ
ftr-497	288	15	to	to	PART
ftr-497	288	16	die	die	VERB
ftr-497	288	17	,	,	PUNCT
ftr-497	288	18	then	then	ADV
ftr-497	288	19	the	the	DET
ftr-497	288	20	first	first	ADJ
ftr-497	288	21	to	to	PART
ftr-497	288	22	die	die	VERB
ftr-497	288	23	can	can	AUX
ftr-497	288	24	,	,	PUNCT
ftr-497	288	25	at	at	ADP
ftr-497	288	26	death	death	NOUN
ftr-497	288	27	,	,	PUNCT
ftr-497	288	28	leave	leave	VERB
ftr-497	288	29	his	his	PRON
ftr-497	288	30	or	or	CCONJ
ftr-497	288	31	her	her	PRON
ftr-497	288	32	$	$	SYM
ftr-497	288	33	600,000	600,000	NUM
ftr-497	288	34	in	in	ADP
ftr-497	288	35	a	a	DET
ftr-497	288	36	trust	trust	NOUN
ftr-497	288	37	which	which	PRON
ftr-497	288	38	can	can	AUX
ftr-497	288	39	benefit	benefit	VERB
ftr-497	288	40	the	the	DET
ftr-497	288	41	survivor	survivor	NOUN
ftr-497	288	42	but	but	CCONJ
ftr-497	288	43	is	be	AUX
ftr-497	288	44	not	not	PART
ftr-497	288	45	included	include	VERB
ftr-497	288	46	in	in	ADP
ftr-497	288	47	the	the	DET
ftr-497	288	48	survivor	survivor	NOUN
ftr-497	288	49	's	's	PART
ftr-497	288	50	gross	gross	ADJ
ftr-497	288	51	estate	estate	NOUN
ftr-497	288	52	for	for	ADP
ftr-497	288	53	estate	estate	NOUN
ftr-497	288	54	tax	tax	NOUN
ftr-497	288	55	purposes	purpose	NOUN
ftr-497	288	56	.	.	PUNCT
ftr-497	289	1	hence	hence	ADV
ftr-497	289	2	,	,	PUNCT
ftr-497	289	3	the	the	DET
ftr-497	289	4	$	$	SYM
ftr-497	289	5	600,000	600,000	NUM
ftr-497	289	6	held	hold	VERB
ftr-497	289	7	by	by	ADP
ftr-497	289	8	the	the	DET
ftr-497	289	9	first	first	ADJ
ftr-497	289	10	to	to	PART
ftr-497	289	11	die	die	VERB
ftr-497	289	12	passes	pass	NOUN
ftr-497	289	13	free	free	ADJ
ftr-497	289	14	of	of	ADP
ftr-497	289	15	tax	tax	NOUN
ftr-497	289	16	at	at	ADP
ftr-497	289	17	his	his	PRON
ftr-497	289	18	or	or	CCONJ
ftr-497	289	19	her	her	PRON
ftr-497	289	20	death	death	NOUN
ftr-497	289	21	because	because	SCONJ
ftr-497	289	22	of	of	ADP
ftr-497	289	23	the	the	DET
ftr-497	289	24	unified	unified	ADJ
ftr-497	289	25	credit	credit	NOUN
ftr-497	289	26	,	,	PUNCT
ftr-497	289	27	and	and	CCONJ
ftr-497	289	28	is	be	AUX
ftr-497	289	29	not	not	PART
ftr-497	289	30	taxed	tax	VERB
ftr-497	289	31	at	at	ADP
ftr-497	289	32	the	the	DET
ftr-497	289	33	survivor	survivor	NOUN
ftr-497	289	34	's	's	PART
ftr-497	289	35	death	death	NOUN
ftr-497	289	36	because	because	SCONJ
ftr-497	289	37	it	it	PRON
ftr-497	289	38	is	be	AUX
ftr-497	289	39	not	not	PART
ftr-497	289	40	included	include	VERB
ftr-497	289	41	in	in	ADP
ftr-497	289	42	the	the	DET
ftr-497	289	43	survivor	survivor	NOUN
ftr-497	289	44	's	's	PART
ftr-497	289	45	gross	gross	ADJ
ftr-497	289	46	estate	estate	NOUN
ftr-497	289	47	.	.	PUNCT
ftr-497	290	1	the	the	DET
ftr-497	290	2	$	$	SYM
ftr-497	290	3	600,000	600,000	NUM
ftr-497	290	4	held	hold	VERB
ftr-497	290	5	by	by	ADP
ftr-497	290	6	the	the	DET
ftr-497	290	7	survivor	survivor	NOUN
ftr-497	290	8	will	will	AUX
ftr-497	290	9	pass	pass	VERB
ftr-497	290	10	free	free	ADJ
ftr-497	290	11	of	of	ADP
ftr-497	290	12	tax	tax	NOUN
ftr-497	290	13	at	at	ADP
ftr-497	290	14	the	the	DET
ftr-497	290	15	survivor	survivor	NOUN
ftr-497	290	16	's	's	PART
ftr-497	290	17	death	death	NOUN
ftr-497	290	18	under	under	ADP
ftr-497	290	19	the	the	DET
ftr-497	290	20	survivor	survivor	NOUN
ftr-497	290	21	's	's	PART
ftr-497	290	22	own	own	ADJ
ftr-497	290	23	unified	unified	ADJ
ftr-497	290	24	credit	credit	NOUN
ftr-497	290	25	.	.	PUNCT
ftr-497	291	1	hence	hence	ADV
ftr-497	291	2	,	,	PUNCT
ftr-497	291	3	the	the	DET
ftr-497	291	4	couple	couple	NOUN
ftr-497	291	5	can	can	AUX
ftr-497	291	6	pass	pass	VERB
ftr-497	291	7	$	$	SYM
ftr-497	291	8	1,200,000	1,200,000	NUM
ftr-497	291	9	free	free	ADJ
ftr-497	291	10	of	of	ADP
ftr-497	291	11	tax	tax	NOUN
ftr-497	291	12	.	.	PUNCT
ftr-497	292	1	note	note	VERB
ftr-497	292	2	that	that	SCONJ
ftr-497	292	3	in	in	ADP
ftr-497	292	4	order	order	NOUN
ftr-497	292	5	to	to	PART
ftr-497	292	6	use	use	VERB
ftr-497	292	7	the	the	DET
ftr-497	292	8	unified	unified	ADJ
ftr-497	292	9	credit	credit	NOUN
ftr-497	292	10	,	,	PUNCT
ftr-497	292	11	the	the	DET
ftr-497	292	12	property	property	NOUN
ftr-497	292	13	of	of	ADP
ftr-497	292	14	the	the	DET
ftr-497	292	15	first	first	ADJ
ftr-497	292	16	to	to	PART
ftr-497	292	17	die	die	VERB
ftr-497	292	18	must	must	AUX
ftr-497	292	19	not	not	PART
ftr-497	292	20	qualify	qualify	VERB
ftr-497	292	21	for	for	ADP
ftr-497	292	22	the	the	DET
ftr-497	292	23	marital	marital	ADJ
ftr-497	292	24	deduction	deduction	NOUN
ftr-497	292	25	.	.	PUNCT
ftr-497	293	1	that	that	PRON
ftr-497	293	2	is	be	AUX
ftr-497	293	3	because	because	SCONJ
ftr-497	293	4	deductible	deductible	ADJ
ftr-497	293	5	amounts	amount	NOUN
ftr-497	293	6	are	be	AUX
ftr-497	293	7	not	not	PART
ftr-497	293	8	included	include	VERB
ftr-497	293	9	in	in	ADP
ftr-497	293	10	the	the	DET
ftr-497	293	11	taxable	taxable	ADJ
ftr-497	293	12	estate	estate	NOUN
ftr-497	293	13	(	(	PUNCT
ftr-497	293	14	irc	irc	PROPN
ftr-497	293	15	§	§	PROPN
ftr-497	293	16	2051	2051	NUM
ftr-497	293	17	)	)	PUNCT
ftr-497	293	18	and	and	CCONJ
ftr-497	293	19	thus	thus	ADV
ftr-497	293	20	give	give	VERB
ftr-497	293	21	rise	rise	NOUN
ftr-497	293	22	to	to	ADP
ftr-497	293	23	no	no	DET
ftr-497	293	24	estate	estate	NOUN
ftr-497	293	25	tax	tax	NOUN
ftr-497	293	26	against	against	ADP
ftr-497	293	27	which	which	PRON
ftr-497	293	28	the	the	DET
ftr-497	293	29	credit	credit	NOUN
ftr-497	293	30	can	can	AUX
ftr-497	293	31	be	be	AUX
ftr-497	293	32	applied	apply	VERB
ftr-497	293	33	.	.	PUNCT
ftr-497	294	1	for	for	ADP
ftr-497	294	2	criticism	criticism	NOUN
ftr-497	294	3	of	of	ADP
ftr-497	294	4	the	the	DET
ftr-497	294	5	complexity	complexity	NOUN
ftr-497	294	6	the	the	DET
ftr-497	294	7	existing	exist	VERB
ftr-497	294	8	system	system	NOUN
ftr-497	294	9	engenders	engender	NOUN
ftr-497	294	10	,	,	PUNCT
ftr-497	294	11	and	and	CCONJ
ftr-497	294	12	a	a	DET
ftr-497	294	13	suggestion	suggestion	NOUN
ftr-497	294	14	that	that	SCONJ
ftr-497	294	15	the	the	DET
ftr-497	294	16	system	system	NOUN
ftr-497	294	17	be	be	AUX
ftr-497	294	18	altered	alter	VERB
ftr-497	294	19	to	to	PART
ftr-497	294	20	allow	allow	VERB
ftr-497	294	21	the	the	DET
ftr-497	294	22	credit	credit	NOUN
ftr-497	294	23	of	of	ADP
ftr-497	294	24	the	the	DET
ftr-497	294	25	first	first	ADJ
ftr-497	294	26	to	to	PART
ftr-497	294	27	die	die	VERB
ftr-497	294	28	to	to	PART
ftr-497	294	29	be	be	AUX
ftr-497	294	30	passed	pass	VERB
ftr-497	294	31	to	to	ADP
ftr-497	294	32	the	the	DET
ftr-497	294	33	surviving	surviving	NOUN
ftr-497	294	34	spouse	spouse	NOUN
ftr-497	294	35	,	,	PUNCT
ftr-497	294	36	see	see	VERB
ftr-497	294	37	robert	robert	PROPN
ftr-497	294	38	b.	b.	PROPN
ftr-497	294	39	smith	smith	PROPN
ftr-497	294	40	,	,	PUNCT
ftr-497	294	41	unifying	unify	VERB
ftr-497	294	42	the	the	DET
ftr-497	294	43	unified	unified	ADJ
ftr-497	294	44	credit	credit	NOUN
ftr-497	294	45	,	,	PUNCT
ftr-497	294	46	39	39	NUM
ftr-497	294	47	fla	fla	NOUN
ftr-497	294	48	.	.	PUNCT
ftr-497	295	1	l.	l.	PROPN
ftr-497	295	2	rev	rev	PROPN
ftr-497	295	3	.	.	PROPN
ftr-497	295	4	1153	1153	NUM
ftr-497	295	5	(	(	PUNCT
ftr-497	295	6	1987	1987	NUM
ftr-497	295	7	)	)	PUNCT
ftr-497	295	8	.	.	PUNCT
ftr-497	296	1	32	32	NUM
ftr-497	296	2	.	.	PUNCT
ftr-497	297	1	see	see	VERB
ftr-497	297	2	supra	supra	PROPN
ftr-497	297	3	note	note	PROPN
ftr-497	297	4	17	17	NUM
ftr-497	297	5	and	and	CCONJ
ftr-497	297	6	accompanying	accompany	VERB
ftr-497	297	7	text	text	NOUN
ftr-497	297	8	.	.	PUNCT
ftr-497	298	1	[	[	X
ftr-497	298	2	vol	vol	NOUN
ftr-497	298	3	1:7	1:7	NUM
ftr-497	298	4	sluld	sluld	AUX
ftr-497	298	5	we	we	PRON
ftr-497	298	6	give	give	VERB
ftr-497	298	7	away	away	ADP
ftr-497	298	8	the	the	DET
ftr-497	298	9	annual	annual	ADJ
ftr-497	298	10	exclusion	exclusion	NOUN
ftr-497	298	11	?	?	PUNCT
ftr-497	299	1	the	the	DET
ftr-497	299	2	value	value	NOUN
ftr-497	299	3	of	of	ADP
ftr-497	299	4	the	the	DET
ftr-497	299	5	gift	gift	NOUN
ftr-497	299	6	at	at	ADP
ftr-497	299	7	the	the	DET
ftr-497	299	8	time	time	NOUN
ftr-497	299	9	of	of	ADP
ftr-497	299	10	the	the	DET
ftr-497	299	11	transfer	transfer	NOUN
ftr-497	299	12	.	.	PUNCT
ftr-497	300	1	if	if	SCONJ
ftr-497	300	2	the	the	DET
ftr-497	300	3	property	property	NOUN
ftr-497	300	4	that	that	PRON
ftr-497	300	5	is	be	AUX
ftr-497	300	6	the	the	DET
ftr-497	300	7	subject	subject	NOUN
ftr-497	300	8	of	of	ADP
ftr-497	300	9	the	the	DET
ftr-497	300	10	gift	gift	NOUN
ftr-497	300	11	appreciates	appreciate	VERB
ftr-497	300	12	after	after	ADP
ftr-497	300	13	the	the	DET
ftr-497	300	14	date	date	NOUN
ftr-497	300	15	of	of	ADP
ftr-497	300	16	the	the	DET
ftr-497	300	17	gift	gift	NOUN
ftr-497	300	18	,	,	PUNCT
ftr-497	300	19	the	the	DET
ftr-497	300	20	appreciation	appreciation	NOUN
ftr-497	300	21	is	be	AUX
ftr-497	300	22	subject	subject	ADJ
ftr-497	300	23	to	to	ADP
ftr-497	300	24	neither	neither	CCONJ
ftr-497	300	25	gift	gift	NOUN
ftr-497	300	26	tax	tax	NOUN
ftr-497	300	27	nor	nor	CCONJ
ftr-497	300	28	estate	estate	NOUN
ftr-497	300	29	tax	tax	NOUN
ftr-497	300	30	vis	vis	X
ftr-497	300	31	-	-	PUNCT
ftr-497	300	32	a	a	X
ftr-497	300	33	-	-	PUNCT
ftr-497	300	34	vis	vis	X
ftr-497	300	35	the	the	DET
ftr-497	300	36	donor	donor	NOUN
ftr-497	300	37	.	.	PUNCT
ftr-497	301	1	accordingly	accordingly	ADV
ftr-497	301	2	,	,	PUNCT
ftr-497	301	3	a	a	DET
ftr-497	301	4	gift	gift	NOUN
ftr-497	301	5	under	under	ADP
ftr-497	301	6	the	the	DET
ftr-497	301	7	annual	annual	ADJ
ftr-497	301	8	exclusion	exclusion	NOUN
ftr-497	301	9	is	be	AUX
ftr-497	301	10	an	an	DET
ftr-497	301	11	especially	especially	ADV
ftr-497	301	12	attractive	attractive	ADJ
ftr-497	301	13	way	way	NOUN
ftr-497	301	14	to	to	PART
ftr-497	301	15	avoid	avoid	VERB
ftr-497	301	16	estate	estate	NOUN
ftr-497	301	17	tax	tax	NOUN
ftr-497	301	18	because	because	SCONJ
ftr-497	301	19	it	it	PRON
ftr-497	301	20	incurs	incur	VERB
ftr-497	301	21	no	no	DET
ftr-497	301	22	gift	gift	NOUN
ftr-497	301	23	tax	tax	NOUN
ftr-497	301	24	,	,	PUNCT
ftr-497	301	25	uses	use	VERB
ftr-497	301	26	none	none	NOUN
ftr-497	301	27	of	of	ADP
ftr-497	301	28	the	the	DET
ftr-497	301	29	donor	donor	NOUN
ftr-497	301	30	's	's	PART
ftr-497	301	31	unified	unified	ADJ
ftr-497	301	32	credit	credit	NOUN
ftr-497	301	33	,	,	PUNCT
ftr-497	301	34	and	and	CCONJ
ftr-497	301	35	,	,	PUNCT
ftr-497	301	36	if	if	SCONJ
ftr-497	301	37	the	the	DET
ftr-497	301	38	annual	annual	ADJ
ftr-497	301	39	exclusion	exclusion	NOUN
ftr-497	301	40	gift	gift	NOUN
ftr-497	301	41	appreciates	appreciate	VERB
ftr-497	301	42	,	,	PUNCT
ftr-497	301	43	the	the	DET
ftr-497	301	44	appreciation	appreciation	NOUN
ftr-497	301	45	also	also	ADV
ftr-497	301	46	escapes	escape	VERB
ftr-497	301	47	gift	gift	NOUN
ftr-497	301	48	and	and	CCONJ
ftr-497	301	49	estate	estate	NOUN
ftr-497	301	50	tax	tax	NOUN
ftr-497	301	51	.	.	PUNCT
ftr-497	302	1	gift	gift	NOUN
ftr-497	302	2	tax	tax	NOUN
ftr-497	302	3	is	be	AUX
ftr-497	302	4	also	also	ADV
ftr-497	302	5	calculated	calculate	VERB
ftr-497	302	6	in	in	ADP
ftr-497	302	7	a	a	DET
ftr-497	302	8	way	way	NOUN
ftr-497	302	9	different	different	ADJ
ftr-497	302	10	than	than	ADP
ftr-497	302	11	estate	estate	NOUN
ftr-497	302	12	tax	tax	NOUN
ftr-497	302	13	,	,	PUNCT
ftr-497	302	14	and	and	CCONJ
ftr-497	302	15	in	in	ADP
ftr-497	302	16	some	some	DET
ftr-497	302	17	instances	instance	NOUN
ftr-497	302	18	this	this	DET
ftr-497	302	19	difference	difference	NOUN
ftr-497	302	20	makes	make	VERB
ftr-497	302	21	it	it	PRON
ftr-497	302	22	advantageous	advantageous	ADJ
ftr-497	302	23	to	to	PART
ftr-497	302	24	make	make	VERB
ftr-497	302	25	a	a	DET
ftr-497	302	26	taxable	taxable	ADJ
ftr-497	302	27	gift	gift	NOUN
ftr-497	302	28	rather	rather	ADV
ftr-497	302	29	than	than	ADP
ftr-497	302	30	hold	hold	VERB
ftr-497	302	31	the	the	DET
ftr-497	302	32	property	property	NOUN
ftr-497	302	33	until	until	ADP
ftr-497	302	34	death.3	death.3	PROPN
ftr-497	302	35	b.	b.	PROPN
ftr-497	302	36	the	the	DET
ftr-497	302	37	federal	federal	ADJ
ftr-497	302	38	gift	gift	NOUN
ftr-497	302	39	tax	tax	NOUN
ftr-497	302	40	1	1	NUM
ftr-497	302	41	.	.	NUM
ftr-497	302	42	1932	1932	NUM
ftr-497	302	43	to	to	ADP
ftr-497	302	44	1977.-when	1977.-when	PROPN
ftr-497	302	45	the	the	DET
ftr-497	302	46	federal	federal	ADJ
ftr-497	302	47	estate	estate	NOUN
ftr-497	302	48	tax	tax	NOUN
ftr-497	302	49	was	be	AUX
ftr-497	302	50	first	first	ADV
ftr-497	302	51	introduced	introduce	VERB
ftr-497	302	52	in	in	ADP
ftr-497	302	53	1916	1916	NUM
ftr-497	302	54	,	,	PUNCT
ftr-497	302	55	no	no	DET
ftr-497	302	56	federal	federal	ADJ
ftr-497	302	57	tax	tax	NOUN
ftr-497	302	58	on	on	ADP
ftr-497	302	59	gratuitous	gratuitous	ADJ
ftr-497	302	60	lifetime	lifetime	NOUN
ftr-497	302	61	transfers	transfer	NOUN
ftr-497	302	62	was	be	AUX
ftr-497	302	63	enacted	enact	VERB
ftr-497	302	64	with	with	ADP
ftr-497	302	65	it.3	it.3	PROPN
ftr-497	302	66	"	"	PUNCT
ftr-497	302	67	presumably	presumably	ADV
ftr-497	302	68	,	,	PUNCT
ftr-497	302	69	it	it	PRON
ftr-497	302	70	did	do	AUX
ftr-497	302	71	not	not	PART
ftr-497	302	72	take	take	VERB
ftr-497	302	73	long	long	ADV
ftr-497	302	74	for	for	ADP
ftr-497	302	75	advisors	advisor	NOUN
ftr-497	302	76	to	to	ADP
ftr-497	302	77	those	those	PRON
ftr-497	302	78	subject	subject	NOUN
ftr-497	302	79	to	to	ADP
ftr-497	302	80	the	the	DET
ftr-497	302	81	new	new	ADJ
ftr-497	302	82	estate	estate	NOUN
ftr-497	302	83	tax	tax	NOUN
ftr-497	302	84	to	to	PART
ftr-497	302	85	urge	urge	VERB
ftr-497	302	86	their	their	PRON
ftr-497	302	87	clients	client	NOUN
ftr-497	302	88	to	to	PART
ftr-497	302	89	make	make	VERB
ftr-497	302	90	lifetime	lifetime	NOUN
ftr-497	302	91	gifts	gift	NOUN
ftr-497	302	92	of	of	ADP
ftr-497	302	93	substantial	substantial	ADJ
ftr-497	302	94	amounts	amount	NOUN
ftr-497	302	95	of	of	ADP
ftr-497	302	96	property	property	NOUN
ftr-497	302	97	.	.	PUNCT
ftr-497	303	1	since	since	SCONJ
ftr-497	303	2	lifetime	lifetime	NOUN
ftr-497	303	3	gifts	gift	NOUN
ftr-497	303	4	were	be	AUX
ftr-497	303	5	not	not	PART
ftr-497	303	6	subject	subject	ADJ
ftr-497	303	7	to	to	ADP
ftr-497	303	8	any	any	DET
ftr-497	303	9	federal	federal	ADJ
ftr-497	303	10	transfer	transfer	NOUN
ftr-497	303	11	tax	tax	NOUN
ftr-497	303	12	and	and	CCONJ
ftr-497	303	13	property	property	NOUN
ftr-497	303	14	owned	own	VERB
ftr-497	303	15	at	at	ADP
ftr-497	303	16	death	death	NOUN
ftr-497	303	17	was	be	AUX
ftr-497	303	18	subject	subject	ADJ
ftr-497	303	19	to	to	ADP
ftr-497	303	20	such	such	DET
ftr-497	303	21	a	a	DET
ftr-497	303	22	tax	tax	NOUN
ftr-497	303	23	,	,	PUNCT
ftr-497	303	24	gifts	gift	NOUN
ftr-497	303	25	were	be	AUX
ftr-497	303	26	an	an	DET
ftr-497	303	27	easy	easy	ADJ
ftr-497	303	28	way	way	NOUN
ftr-497	303	29	to	to	PART
ftr-497	303	30	reduce	reduce	VERB
ftr-497	303	31	the	the	DET
ftr-497	303	32	federal	federal	ADJ
ftr-497	303	33	estate	estate	NOUN
ftr-497	303	34	tax	tax	NOUN
ftr-497	303	35	liability	liability	NOUN
ftr-497	303	36	.	.	PUNCT
ftr-497	304	1	between	between	ADP
ftr-497	304	2	1916	1916	NUM
ftr-497	304	3	and	and	CCONJ
ftr-497	304	4	1932	1932	NUM
ftr-497	304	5	a	a	DET
ftr-497	304	6	couple	couple	NOUN
ftr-497	304	7	of	of	ADP
ftr-497	304	8	interim	interim	ADJ
ftr-497	304	9	measures	measure	NOUN
ftr-497	304	10	were	be	AUX
ftr-497	304	11	used	use	VERB
ftr-497	304	12	in	in	ADP
ftr-497	304	13	an	an	DET
ftr-497	304	14	effort	effort	NOUN
ftr-497	304	15	to	to	PART
ftr-497	304	16	limit	limit	VERB
ftr-497	304	17	the	the	DET
ftr-497	304	18	use	use	NOUN
ftr-497	304	19	of	of	ADP
ftr-497	304	20	gifts	gift	NOUN
ftr-497	304	21	as	as	ADP
ftr-497	304	22	an	an	DET
ftr-497	304	23	estate	estate	NOUN
ftr-497	304	24	tax	tax	NOUN
ftr-497	304	25	avoidance	avoidance	NOUN
ftr-497	304	26	technique	technique	NOUN
ftr-497	304	27	,	,	PUNCT
ftr-497	304	28	but	but	CCONJ
ftr-497	304	29	neither	neither	PRON
ftr-497	304	30	proved	prove	VERB
ftr-497	304	31	workable	workable	ADJ
ftr-497	304	32	.	.	PUNCT
ftr-497	304	33	"	"	PUNCT
ftr-497	305	1	in	in	ADP
ftr-497	305	2	1932	1932	NUM
ftr-497	305	3	,	,	PUNCT
ftr-497	305	4	congress	congress	PROPN
ftr-497	305	5	finally	finally	ADV
ftr-497	305	6	decided	decide	VERB
ftr-497	305	7	to	to	PART
ftr-497	305	8	narrow	narrow	VERB
ftr-497	305	9	this	this	DET
ftr-497	305	10	estate	estate	NOUN
ftr-497	305	11	tax	tax	NOUN
ftr-497	305	12	escape	escape	NOUN
ftr-497	305	13	hatch	hatch	NOUN
ftr-497	305	14	with	with	ADP
ftr-497	305	15	a	a	DET
ftr-497	305	16	comprehensive	comprehensive	ADJ
ftr-497	305	17	set	set	NOUN
ftr-497	305	18	of	of	ADP
ftr-497	305	19	provisions	provision	NOUN
ftr-497	305	20	,	,	PUNCT
ftr-497	305	21	the	the	DET
ftr-497	305	22	federal	federal	ADJ
ftr-497	305	23	gift	gift	NOUN
ftr-497	305	24	tax	tax	NOUN
ftr-497	305	25	!	!	PUNCT
ftr-497	305	26	'	'	PUNCT
ftr-497	306	1	the	the	DET
ftr-497	306	2	principal	principal	ADJ
ftr-497	306	3	purpose	purpose	NOUN
ftr-497	306	4	of	of	ADP
ftr-497	306	5	the	the	DET
ftr-497	306	6	federal	federal	ADJ
ftr-497	306	7	gift	gift	NOUN
ftr-497	306	8	tax	tax	NOUN
ftr-497	306	9	is	be	AUX
ftr-497	306	10	to	to	PART
ftr-497	306	11	"	"	PUNCT
ftr-497	306	12	back	back	VERB
ftr-497	306	13	-	-	PUNCT
ftr-497	306	14	up	up	NOUN
ftr-497	306	15	"	"	PUNCT
ftr-497	306	16	the	the	DET
ftr-497	306	17	estate	estate	NOUN
ftr-497	306	18	tax	tax	NOUN
ftr-497	306	19	and	and	CCONJ
ftr-497	306	20	prevent	prevent	VERB
ftr-497	306	21	the	the	DET
ftr-497	306	22	avoidance	avoidance	NOUN
ftr-497	306	23	of	of	ADP
ftr-497	306	24	estate	estate	NOUN
ftr-497	306	25	tax	tax	NOUN
ftr-497	306	26	by	by	ADP
ftr-497	306	27	lifetime	lifetime	NOUN
ftr-497	306	28	transfers	transfer	NOUN
ftr-497	306	29	.	.	PUNCT
ftr-497	306	30	"	"	PUNCT
ftr-497	307	1	like	like	ADP
ftr-497	307	2	the	the	DET
ftr-497	307	3	estate	estate	NOUN
ftr-497	307	4	tax	tax	NOUN
ftr-497	307	5	,	,	PUNCT
ftr-497	307	6	the	the	DET
ftr-497	307	7	federal	federal	ADJ
ftr-497	307	8	gift	gift	NOUN
ftr-497	307	9	tax	tax	NOUN
ftr-497	307	10	is	be	AUX
ftr-497	307	11	an	an	DET
ftr-497	307	12	excise	excise	NOUN
ftr-497	307	13	tax	tax	NOUN
ftr-497	307	14	on	on	ADP
ftr-497	307	15	the	the	DET
ftr-497	307	16	transfer	transfer	NOUN
ftr-497	307	17	of	of	ADP
ftr-497	307	18	property	property	NOUN
ftr-497	307	19	.	.	PUNCT
ftr-497	307	20	"	"	PUNCT
ftr-497	308	1	33	33	NUM
ftr-497	308	2	.	.	PUNCT
ftr-497	309	1	see	see	VERB
ftr-497	309	2	infra	infra	NOUN
ftr-497	309	3	notes	note	VERB
ftr-497	309	4	56	56	NUM
ftr-497	309	5	-	-	SYM
ftr-497	309	6	58	58	NUM
ftr-497	309	7	and	and	CCONJ
ftr-497	309	8	accompanying	accompany	VERB
ftr-497	309	9	text	text	NOUN
ftr-497	309	10	.	.	PUNCT
ftr-497	310	1	34	34	NUM
ftr-497	310	2	.	.	PUNCT
ftr-497	311	1	revenue	revenue	NOUN
ftr-497	311	2	act	act	NOUN
ftr-497	311	3	of	of	ADP
ftr-497	311	4	1916	1916	NUM
ftr-497	311	5	.	.	PUNCT
ftr-497	312	1	§	§	PROPN
ftr-497	312	2	§	§	PROPN
ftr-497	312	3	200	200	NUM
ftr-497	312	4	-	-	SYM
ftr-497	312	5	212	212	NUM
ftr-497	312	6	;	;	PUNCT
ftr-497	312	7	revenue	revenue	NOUN
ftr-497	312	8	act	act	NOUN
ftr-497	312	9	of	of	ADP
ftr-497	312	10	1924	1924	NUM
ftr-497	312	11	.	.	PUNCT
ftr-497	313	1	§	§	PROPN
ftr-497	313	2	§	§	PROPN
ftr-497	313	3	319	319	NUM
ftr-497	313	4	-	-	SYM
ftr-497	313	5	324	324	NUM
ftr-497	313	6	.	.	PUNCT
ftr-497	314	1	43	43	NUM
ftr-497	314	2	stat	stat	NOUN
ftr-497	314	3	.	.	PUNCT
ftr-497	315	1	253	253	NUM
ftr-497	315	2	at	at	ADP
ftr-497	315	3	313	313	NUM
ftr-497	315	4	-	-	SYM
ftr-497	315	5	16	16	NUM
ftr-497	315	6	;	;	PUNCT
ftr-497	315	7	stephens	stephen	NOUN
ftr-497	315	8	,	,	PUNCT
ftr-497	315	9	et	et	PROPN
ftr-497	315	10	al	al	PROPN
ftr-497	315	11	.	.	PROPN
ftr-497	315	12	supra	supra	PROPN
ftr-497	315	13	note	note	PROPN
ftr-497	315	14	3	3	NUM
ftr-497	315	15	.	.	NOUN
ftr-497	315	16	35	35	NUM
ftr-497	315	17	.	.	PUNCT
ftr-497	316	1	in	in	ADP
ftr-497	316	2	sections	section	NOUN
ftr-497	316	3	319	319	NUM
ftr-497	316	4	through	through	ADP
ftr-497	316	5	324	324	NUM
ftr-497	316	6	of	of	ADP
ftr-497	316	7	the	the	DET
ftr-497	316	8	revenue	revenue	NOUN
ftr-497	316	9	act	act	NOUN
ftr-497	316	10	of	of	ADP
ftr-497	316	11	1924	1924	NUM
ftr-497	316	12	congress	congress	PROPN
ftr-497	316	13	adopted	adopt	VERB
ftr-497	316	14	a	a	DET
ftr-497	316	15	gift	gift	NOUN
ftr-497	316	16	tax	tax	NOUN
ftr-497	316	17	,	,	PUNCT
ftr-497	316	18	which	which	PRON
ftr-497	316	19	was	be	AUX
ftr-497	316	20	repealed	repeal	VERB
ftr-497	316	21	in	in	ADP
ftr-497	316	22	section	section	NOUN
ftr-497	316	23	1200	1200	NUM
ftr-497	316	24	the	the	DET
ftr-497	316	25	revenue	revenue	NOUN
ftr-497	316	26	act	act	NOUN
ftr-497	316	27	of	of	ADP
ftr-497	316	28	1926	1926	NUM
ftr-497	316	29	.	.	PUNCT
ftr-497	317	1	in	in	ADP
ftr-497	317	2	the	the	DET
ftr-497	317	3	same	same	ADJ
ftr-497	317	4	act	act	NOUN
ftr-497	317	5	,	,	PUNCT
ftr-497	317	6	congress	congress	PROPN
ftr-497	317	7	adopted	adopt	VERB
ftr-497	317	8	a	a	DET
ftr-497	317	9	conclusive	conclusive	ADJ
ftr-497	317	10	presumption	presumption	NOUN
ftr-497	317	11	that	that	SCONJ
ftr-497	317	12	gifts	gift	NOUN
ftr-497	317	13	made	make	VERB
ftr-497	317	14	within	within	ADP
ftr-497	317	15	two	two	NUM
ftr-497	317	16	years	year	NOUN
ftr-497	317	17	of	of	ADP
ftr-497	317	18	death	death	NOUN
ftr-497	317	19	were	be	AUX
ftr-497	317	20	made	make	VERB
ftr-497	317	21	in	in	ADP
ftr-497	317	22	contemplation	contemplation	NOUN
ftr-497	317	23	of	of	ADP
ftr-497	317	24	death	death	NOUN
ftr-497	317	25	and	and	CCONJ
ftr-497	317	26	should	should	AUX
ftr-497	317	27	thus	thus	ADV
ftr-497	317	28	be	be	AUX
ftr-497	317	29	included	include	VERB
ftr-497	317	30	in	in	ADP
ftr-497	317	31	the	the	DET
ftr-497	317	32	donor	donor	NOUN
ftr-497	317	33	's	's	PART
ftr-497	317	34	estate	estate	NOUN
ftr-497	317	35	.	.	PUNCT
ftr-497	318	1	large	large	ADJ
ftr-497	318	2	gifts	gift	NOUN
ftr-497	318	3	made	make	VERB
ftr-497	318	4	shortly	shortly	ADV
ftr-497	318	5	before	before	ADP
ftr-497	318	6	death	death	NOUN
ftr-497	318	7	so	so	SCONJ
ftr-497	318	8	as	as	SCONJ
ftr-497	318	9	to	to	PART
ftr-497	318	10	avoid	avoid	VERB
ftr-497	318	11	the	the	DET
ftr-497	318	12	estate	estate	NOUN
ftr-497	318	13	tax	tax	NOUN
ftr-497	318	14	were	be	AUX
ftr-497	318	15	thus	thus	ADV
ftr-497	318	16	dealt	deal	VERB
ftr-497	318	17	with	with	ADP
ftr-497	318	18	by	by	ADP
ftr-497	318	19	making	make	VERB
ftr-497	318	20	them	they	PRON
ftr-497	318	21	subject	subject	ADJ
ftr-497	318	22	to	to	ADP
ftr-497	318	23	the	the	DET
ftr-497	318	24	estate	estate	NOUN
ftr-497	318	25	tax	tax	NOUN
ftr-497	318	26	.	.	PUNCT
ftr-497	319	1	revenue	revenue	NOUN
ftr-497	319	2	act	act	NOUN
ftr-497	319	3	of	of	ADP
ftr-497	319	4	1926	1926	NUM
ftr-497	319	5	.	.	PUNCT
ftr-497	320	1	§	§	PROPN
ftr-497	320	2	302(c	302(c	PROPN
ftr-497	320	3	)	)	PUNCT
ftr-497	320	4	.	.	PUNCT
ftr-497	321	1	however	however	ADV
ftr-497	321	2	,	,	PUNCT
ftr-497	321	3	the	the	DET
ftr-497	321	4	conclusive	conclusive	ADJ
ftr-497	321	5	presumption	presumption	NOUN
ftr-497	321	6	of	of	ADP
ftr-497	321	7	contemplation	contemplation	NOUN
ftr-497	321	8	of	of	ADP
ftr-497	321	9	death	death	NOUN
ftr-497	321	10	was	be	AUX
ftr-497	321	11	held	hold	VERB
ftr-497	321	12	unconstitutional	unconstitutional	ADJ
ftr-497	321	13	in	in	ADP
ftr-497	321	14	heiner	heiner	PROPN
ftr-497	321	15	v.	v.	ADP
ftr-497	321	16	donnan	donnan	PROPN
ftr-497	321	17	,	,	PUNCT
ftr-497	321	18	285	285	NUM
ftr-497	321	19	u.s	u.s	PROPN
ftr-497	321	20	.	.	PROPN
ftr-497	321	21	312(1932	312(1932	NUM
ftr-497	321	22	)	)	PUNCT
ftr-497	321	23	.	.	PUNCT
ftr-497	322	1	36	36	NUM
ftr-497	322	2	.	.	PUNCT
ftr-497	323	1	revenue	revenue	NOUN
ftr-497	323	2	act	act	NOUN
ftr-497	323	3	of	of	ADP
ftr-497	323	4	1932	1932	NUM
ftr-497	323	5	,	,	PUNCT
ftr-497	323	6	§	§	PROPN
ftr-497	323	7	§	§	PROPN
ftr-497	323	8	501	501	NUM
ftr-497	323	9	-	-	SYM
ftr-497	323	10	31	31	NUM
ftr-497	323	11	.	.	PUNCT
ftr-497	324	1	currently	currently	ADV
ftr-497	324	2	,	,	PUNCT
ftr-497	324	3	the	the	DET
ftr-497	324	4	gift	gift	NOUN
ftr-497	324	5	tax	tax	NOUN
ftr-497	324	6	is	be	AUX
ftr-497	324	7	found	find	VERB
ftr-497	324	8	in	in	ADP
ftr-497	324	9	sections	section	NOUN
ftr-497	324	10	2501	2501	NUM
ftr-497	324	11	-	-	SYM
ftr-497	324	12	2524	2524	NUM
ftr-497	324	13	.	.	PUNCT
ftr-497	325	1	37	37	NUM
ftr-497	325	2	.	.	PUNCT
ftr-497	325	3	stephens	stephens	PROPN
ftr-497	325	4	,	,	PUNCT
ftr-497	325	5	et	et	PROPN
ftr-497	325	6	al	al	PROPN
ftr-497	325	7	.	.	PROPN
ftr-497	325	8	supra	supra	PROPN
ftr-497	325	9	note	note	PROPN
ftr-497	325	10	3	3	NUM
ftr-497	325	11	.	.	NOUN
ftr-497	325	12	38	38	NUM
ftr-497	325	13	.	.	PUNCT
ftr-497	326	1	irc	irc	PROPN
ftr-497	326	2	§	§	PROPN
ftr-497	326	3	2501	2501	NUM
ftr-497	326	4	;	;	PUNCT
ftr-497	326	5	branley	branley	PROPN
ftr-497	326	6	v.	v.	ADP
ftr-497	326	7	mccaughn	mccaughn	PROPN
ftr-497	326	8	.	.	PUNCT
ftr-497	327	1	280	280	NUM
ftr-497	327	2	u.s	u.s	PROPN
ftr-497	327	3	.	.	PROPN
ftr-497	327	4	124	124	NUM
ftr-497	327	5	(	(	PUNCT
ftr-497	327	6	1929	1929	NUM
ftr-497	327	7	)	)	PUNCT
ftr-497	327	8	(	(	PUNCT
ftr-497	327	9	holding	hold	VERB
ftr-497	327	10	the	the	DET
ftr-497	327	11	1924	1924	NUM
ftr-497	327	12	gift	gift	NOUN
ftr-497	327	13	tax	tax	NOUN
ftr-497	327	14	,	,	PUNCT
ftr-497	327	15	imposed	impose	VERB
ftr-497	327	16	on	on	ADP
ftr-497	327	17	the	the	DET
ftr-497	327	18	transfer	transfer	NOUN
ftr-497	327	19	of	of	ADP
ftr-497	327	20	property	property	NOUN
ftr-497	327	21	,	,	PUNCT
ftr-497	327	22	to	to	PART
ftr-497	327	23	be	be	AUX
ftr-497	327	24	constitutional	constitutional	ADJ
ftr-497	327	25	as	as	ADP
ftr-497	327	26	an	an	DET
ftr-497	327	27	excise	excise	NOUN
ftr-497	327	28	tax	tax	NOUN
ftr-497	327	29	,	,	PUNCT
ftr-497	327	30	rather	rather	ADV
ftr-497	327	31	than	than	ADP
ftr-497	327	32	a	a	DET
ftr-497	327	33	direct	direct	ADJ
ftr-497	327	34	tax	tax	NOUN
ftr-497	327	35	which	which	PRON
ftr-497	327	36	the	the	DET
ftr-497	327	37	constitution	constitution	NOUN
ftr-497	327	38	requires	require	VERB
ftr-497	327	39	be	be	AUX
ftr-497	327	40	apportioned	apportion	VERB
ftr-497	327	41	among	among	ADP
ftr-497	327	42	the	the	DET
ftr-497	327	43	states	state	NOUN
ftr-497	327	44	in	in	ADP
ftr-497	327	45	proportion	proportion	NOUN
ftr-497	327	46	to	to	ADP
ftr-497	327	47	their	their	PRON
ftr-497	327	48	population	population	NOUN
ftr-497	327	49	)	)	PUNCT
ftr-497	327	50	.	.	PUNCT
ftr-497	328	1	current	current	ADJ
ftr-497	328	2	law	law	NOUN
ftr-497	328	3	,	,	PUNCT
ftr-497	328	4	like	like	ADP
ftr-497	328	5	the	the	DET
ftr-497	328	6	1924	1924	NUM
ftr-497	328	7	provisions	provision	NOUN
ftr-497	328	8	,	,	PUNCT
ftr-497	328	9	provides	provide	VERB
ftr-497	328	10	for	for	ADP
ftr-497	328	11	imposition	imposition	NOUN
ftr-497	328	12	of	of	ADP
ftr-497	328	13	the	the	DET
ftr-497	328	14	tax	tax	NOUN
ftr-497	328	15	upon	upon	SCONJ
ftr-497	328	16	the	the	DET
ftr-497	328	17	"	"	PUNCT
ftr-497	328	18	transfer	transfer	NOUN
ftr-497	328	19	"	"	PUNCT
ftr-497	328	20	of	of	ADP
ftr-497	328	21	the	the	DET
ftr-497	328	22	property	property	NOUN
ftr-497	328	23	,	,	PUNCT
ftr-497	328	24	not	not	PART
ftr-497	328	25	the	the	DET
ftr-497	328	26	property	property	NOUN
ftr-497	328	27	itself	itself	PRON
ftr-497	328	28	or	or	CCONJ
ftr-497	328	29	even	even	ADV
ftr-497	328	30	the	the	DET
ftr-497	328	31	ownership	ownership	NOUN
ftr-497	328	32	of	of	ADP
ftr-497	328	33	the	the	DET
ftr-497	328	34	1993	1993	NUM
ftr-497	328	35	]	]	PUNCT
ftr-497	328	36	florida	florida	PROPN
ftr-497	328	37	tax	tax	PROPN
ftr-497	328	38	review	review	NOUN
ftr-497	328	39	its	its	PRON
ftr-497	328	40	purpose	purpose	NOUN
ftr-497	328	41	suggests	suggest	VERB
ftr-497	328	42	,	,	PUNCT
ftr-497	328	43	of	of	ADP
ftr-497	328	44	course	course	NOUN
ftr-497	328	45	,	,	PUNCT
ftr-497	328	46	that	that	SCONJ
ftr-497	328	47	the	the	DET
ftr-497	328	48	gift	gift	NOUN
ftr-497	328	49	tax	tax	NOUN
ftr-497	328	50	and	and	CCONJ
ftr-497	328	51	estate	estate	NOUN
ftr-497	328	52	tax	tax	NOUN
ftr-497	328	53	should	should	AUX
ftr-497	328	54	be	be	AUX
ftr-497	328	55	so	so	ADV
ftr-497	328	56	integrated	integrate	VERB
ftr-497	328	57	that	that	SCONJ
ftr-497	328	58	the	the	DET
ftr-497	328	59	use	use	NOUN
ftr-497	328	60	of	of	ADP
ftr-497	328	61	a	a	DET
ftr-497	328	62	lifetime	lifetime	NOUN
ftr-497	328	63	gift	gift	NOUN
ftr-497	328	64	to	to	PART
ftr-497	328	65	transfer	transfer	VERB
ftr-497	328	66	property	property	NOUN
ftr-497	328	67	does	do	AUX
ftr-497	328	68	not	not	PART
ftr-497	328	69	provide	provide	VERB
ftr-497	328	70	any	any	DET
ftr-497	328	71	transfer	transfer	NOUN
ftr-497	328	72	tax	tax	NOUN
ftr-497	328	73	savings	saving	NOUN
ftr-497	328	74	as	as	SCONJ
ftr-497	328	75	compared	compare	VERB
ftr-497	328	76	to	to	ADP
ftr-497	328	77	a	a	DET
ftr-497	328	78	testamentary	testamentary	ADJ
ftr-497	328	79	transfer	transfer	NOUN
ftr-497	328	80	of	of	ADP
ftr-497	328	81	the	the	DET
ftr-497	328	82	same	same	ADJ
ftr-497	328	83	amount.39	amount.39	NOUN
ftr-497	328	84	accordingly	accordingly	ADV
ftr-497	328	85	,	,	PUNCT
ftr-497	328	86	all	all	DET
ftr-497	328	87	gratuitous	gratuitous	ADJ
ftr-497	328	88	transfers	transfer	NOUN
ftr-497	328	89	by	by	ADP
ftr-497	328	90	one	one	NUM
ftr-497	328	91	donor	donor	NOUN
ftr-497	328	92	should	should	AUX
ftr-497	328	93	be	be	AUX
ftr-497	328	94	aggregated	aggregate	VERB
ftr-497	328	95	and	and	CCONJ
ftr-497	328	96	taxed	tax	VERB
ftr-497	328	97	under	under	ADP
ftr-497	328	98	a	a	DET
ftr-497	328	99	single	single	ADJ
ftr-497	328	100	set	set	NOUN
ftr-497	328	101	of	of	ADP
ftr-497	328	102	rates.4n	rates.4n	PROPN
ftr-497	328	103	the	the	DET
ftr-497	328	104	transfers	transfer	NOUN
ftr-497	328	105	may	may	AUX
ftr-497	328	106	be	be	AUX
ftr-497	328	107	made	make	VERB
ftr-497	328	108	at	at	ADP
ftr-497	328	109	different	different	ADJ
ftr-497	328	110	times	time	NOUN
ftr-497	328	111	during	during	ADP
ftr-497	328	112	the	the	DET
ftr-497	328	113	course	course	NOUN
ftr-497	328	114	of	of	ADP
ftr-497	328	115	the	the	DET
ftr-497	328	116	donor	donor	NOUN
ftr-497	328	117	's	's	PART
ftr-497	328	118	life	life	NOUN
ftr-497	328	119	and	and	CCONJ
ftr-497	328	120	at	at	ADP
ftr-497	328	121	death	death	NOUN
ftr-497	328	122	,	,	PUNCT
ftr-497	328	123	but	but	CCONJ
ftr-497	328	124	the	the	DET
ftr-497	328	125	total	total	ADJ
ftr-497	328	126	tax	tax	NOUN
ftr-497	328	127	collected	collect	VERB
ftr-497	328	128	on	on	ADP
ftr-497	328	129	the	the	DET
ftr-497	328	130	aggregate	aggregate	ADJ
ftr-497	328	131	transfers	transfer	NOUN
ftr-497	328	132	should	should	AUX
ftr-497	328	133	be	be	AUX
ftr-497	328	134	the	the	DET
ftr-497	328	135	same	same	ADJ
ftr-497	328	136	as	as	SCONJ
ftr-497	328	137	if	if	SCONJ
ftr-497	328	138	all	all	DET
ftr-497	328	139	the	the	DET
ftr-497	328	140	transfers	transfer	NOUN
ftr-497	328	141	were	be	AUX
ftr-497	328	142	made	make	VERB
ftr-497	328	143	at	at	ADP
ftr-497	328	144	one	one	NUM
ftr-497	328	145	time	time	NOUN
ftr-497	328	146	and	and	CCONJ
ftr-497	328	147	the	the	DET
ftr-497	328	148	tax	tax	NOUN
ftr-497	328	149	collected	collect	VERB
ftr-497	328	150	then	then	ADV
ftr-497	328	151	.	.	PUNCT
ftr-497	329	1	consistent	consistent	ADJ
ftr-497	329	2	with	with	ADP
ftr-497	329	3	this	this	DET
ftr-497	329	4	notion	notion	NOUN
ftr-497	329	5	,	,	PUNCT
ftr-497	329	6	from	from	ADP
ftr-497	329	7	its	its	PRON
ftr-497	329	8	inception	inception	NOUN
ftr-497	329	9	in	in	ADP
ftr-497	329	10	1932	1932	NUM
ftr-497	329	11	,	,	PUNCT
ftr-497	329	12	the	the	DET
ftr-497	329	13	federal	federal	ADJ
ftr-497	329	14	gift	gift	NOUN
ftr-497	329	15	tax	tax	NOUN
ftr-497	329	16	has	have	AUX
ftr-497	329	17	required	require	VERB
ftr-497	329	18	that	that	SCONJ
ftr-497	329	19	the	the	DET
ftr-497	329	20	tax	tax	NOUN
ftr-497	329	21	due	due	ADJ
ftr-497	329	22	on	on	ADP
ftr-497	329	23	any	any	DET
ftr-497	329	24	gift	gift	NOUN
ftr-497	329	25	be	be	AUX
ftr-497	329	26	calculated	calculate	VERB
ftr-497	329	27	on	on	ADP
ftr-497	329	28	an	an	DET
ftr-497	329	29	aggregate	aggregate	ADJ
ftr-497	329	30	basis	basis	NOUN
ftr-497	329	31	.	.	PUNCT
ftr-497	330	1	4	4	X
ftr-497	330	2	'	'	PUNCT
ftr-497	330	3	this	this	PRON
ftr-497	330	4	is	be	AUX
ftr-497	330	5	accomplished	accomplish	VERB
ftr-497	330	6	by	by	ADP
ftr-497	330	7	aggregating	aggregate	VERB
ftr-497	330	8	all	all	DET
ftr-497	330	9	prior	prior	ADV
ftr-497	330	10	taxable	taxable	ADJ
ftr-497	330	11	gifts	gift	NOUN
ftr-497	330	12	made	make	VERB
ftr-497	330	13	by	by	ADP
ftr-497	330	14	the	the	DET
ftr-497	330	15	same	same	ADJ
ftr-497	330	16	donor	donor	NOUN
ftr-497	330	17	with	with	ADP
ftr-497	330	18	any	any	DET
ftr-497	330	19	current	current	ADJ
ftr-497	330	20	taxable	taxable	ADJ
ftr-497	330	21	gift	gift	NOUN
ftr-497	330	22	,	,	PUNCT
ftr-497	330	23	calculating	calculate	VERB
ftr-497	330	24	the	the	DET
ftr-497	330	25	gift	gift	NOUN
ftr-497	330	26	tax	tax	NOUN
ftr-497	330	27	due	due	ADP
ftr-497	330	28	on	on	ADP
ftr-497	330	29	the	the	DET
ftr-497	330	30	total	total	NOUN
ftr-497	330	31	,	,	PUNCT
ftr-497	330	32	and	and	CCONJ
ftr-497	330	33	reducing	reduce	VERB
ftr-497	330	34	the	the	DET
ftr-497	330	35	amount	amount	NOUN
ftr-497	330	36	so	so	ADV
ftr-497	330	37	determined	determine	VERB
ftr-497	330	38	by	by	ADP
ftr-497	330	39	the	the	DET
ftr-497	330	40	tax	tax	NOUN
ftr-497	330	41	that	that	PRON
ftr-497	330	42	would	would	AUX
ftr-497	330	43	have	have	AUX
ftr-497	330	44	been	be	AUX
ftr-497	330	45	paid	pay	VERB
ftr-497	330	46	on	on	ADP
ftr-497	330	47	the	the	DET
ftr-497	330	48	previous	previous	ADJ
ftr-497	330	49	gifts	gift	NOUN
ftr-497	330	50	using	use	VERB
ftr-497	330	51	the	the	DET
ftr-497	330	52	existing	exist	VERB
ftr-497	330	53	rate	rate	NOUN
ftr-497	330	54	schedule.42	schedule.42	NOUN
ftr-497	330	55	notwithstanding	notwithstanding	ADP
ftr-497	330	56	the	the	DET
ftr-497	330	57	central	central	ADJ
ftr-497	330	58	purpose	purpose	NOUN
ftr-497	330	59	of	of	ADP
ftr-497	330	60	having	have	VERB
ftr-497	330	61	both	both	CCONJ
ftr-497	330	62	a	a	DET
ftr-497	330	63	gift	gift	NOUN
ftr-497	330	64	and	and	CCONJ
ftr-497	330	65	estate	estate	NOUN
ftr-497	330	66	tax	tax	NOUN
ftr-497	330	67	,	,	PUNCT
ftr-497	330	68	the	the	DET
ftr-497	330	69	gift	gift	NOUN
ftr-497	330	70	tax	tax	NOUN
ftr-497	330	71	as	as	SCONJ
ftr-497	330	72	originally	originally	ADV
ftr-497	330	73	enacted	enact	VERB
ftr-497	330	74	,	,	PUNCT
ftr-497	330	75	and	and	CCONJ
ftr-497	330	76	for	for	ADP
ftr-497	330	77	nearly	nearly	ADV
ftr-497	330	78	forty	forty	NUM
ftr-497	330	79	-	-	PUNCT
ftr-497	330	80	five	five	NUM
ftr-497	330	81	years	year	NOUN
ftr-497	330	82	thereafter	thereafter	ADV
ftr-497	330	83	,	,	PUNCT
ftr-497	330	84	had	have	VERB
ftr-497	330	85	its	its	PRON
ftr-497	330	86	own	own	ADJ
ftr-497	330	87	rate	rate	NOUN
ftr-497	330	88	structure	structure	NOUN
ftr-497	330	89	which	which	PRON
ftr-497	330	90	was	be	AUX
ftr-497	330	91	separate	separate	ADJ
ftr-497	330	92	from	from	ADP
ftr-497	330	93	the	the	DET
ftr-497	330	94	estate	estate	NOUN
ftr-497	330	95	tax	tax	NOUN
ftr-497	330	96	rate	rate	NOUN
ftr-497	330	97	structure	structure	NOUN
ftr-497	330	98	and	and	CCONJ
ftr-497	330	99	under	under	ADP
ftr-497	330	100	which	which	PRON
ftr-497	330	101	each	each	DET
ftr-497	330	102	rate	rate	NOUN
ftr-497	330	103	applicable	applicable	ADJ
ftr-497	330	104	to	to	ADP
ftr-497	330	105	a	a	DET
ftr-497	330	106	taxable	taxable	ADJ
ftr-497	330	107	gift	gift	NOUN
ftr-497	330	108	amount	amount	NOUN
ftr-497	330	109	was	be	AUX
ftr-497	330	110	lower	low	ADJ
ftr-497	330	111	than	than	ADP
ftr-497	330	112	the	the	DET
ftr-497	330	113	corresponding	corresponding	ADJ
ftr-497	330	114	estate	estate	NOUN
ftr-497	330	115	tax	tax	NOUN
ftr-497	330	116	rate	rate	NOUN
ftr-497	330	117	on	on	ADP
ftr-497	330	118	the	the	DET
ftr-497	330	119	same	same	ADJ
ftr-497	330	120	amount	amount	NOUN
ftr-497	330	121	passing	pass	VERB
ftr-497	330	122	at	at	ADP
ftr-497	330	123	death.4	death.4	PROPN
ftr-497	330	124	3	3	NUM
ftr-497	330	125	further	far	ADV
ftr-497	330	126	,	,	PUNCT
ftr-497	330	127	from	from	ADP
ftr-497	330	128	1932	1932	NUM
ftr-497	330	129	until	until	ADP
ftr-497	330	130	1977	1977	NUM
ftr-497	330	131	,	,	PUNCT
ftr-497	330	132	lifetime	lifetime	NOUN
ftr-497	330	133	gifts	gift	NOUN
ftr-497	330	134	were	be	AUX
ftr-497	330	135	not	not	PART
ftr-497	330	136	taken	take	VERB
ftr-497	330	137	into	into	ADP
ftr-497	330	138	property	property	NOUN
ftr-497	330	139	,	,	PUNCT
ftr-497	330	140	and	and	CCONJ
ftr-497	330	141	thus	thus	ADV
ftr-497	330	142	is	be	AUX
ftr-497	330	143	an	an	DET
ftr-497	330	144	excise	excise	NOUN
ftr-497	330	145	tax	tax	NOUN
ftr-497	330	146	.	.	PUNCT
ftr-497	331	1	39	39	NUM
ftr-497	331	2	.	.	PUNCT
ftr-497	332	1	if	if	SCONJ
ftr-497	332	2	there	there	PRON
ftr-497	332	3	is	be	VERB
ftr-497	332	4	to	to	PART
ftr-497	332	5	be	be	AUX
ftr-497	332	6	a	a	DET
ftr-497	332	7	tax	tax	NOUN
ftr-497	332	8	upon	upon	SCONJ
ftr-497	332	9	both	both	DET
ftr-497	332	10	lifetime	lifetime	NOUN
ftr-497	332	11	and	and	CCONJ
ftr-497	332	12	testamentary	testamentary	ADJ
ftr-497	332	13	transfers	transfer	NOUN
ftr-497	332	14	of	of	ADP
ftr-497	332	15	property	property	NOUN
ftr-497	332	16	,	,	PUNCT
ftr-497	332	17	there	there	PRON
ftr-497	332	18	is	be	VERB
ftr-497	332	19	no	no	DET
ftr-497	332	20	obvious	obvious	ADJ
ftr-497	332	21	reason	reason	NOUN
ftr-497	332	22	to	to	PART
ftr-497	332	23	make	make	VERB
ftr-497	332	24	the	the	DET
ftr-497	332	25	tax	tax	NOUN
ftr-497	332	26	on	on	ADP
ftr-497	332	27	one	one	NUM
ftr-497	332	28	type	type	NOUN
ftr-497	332	29	of	of	ADP
ftr-497	332	30	transfer	transfer	NOUN
ftr-497	332	31	higher	high	ADJ
ftr-497	332	32	or	or	CCONJ
ftr-497	332	33	lower	low	ADJ
ftr-497	332	34	than	than	ADP
ftr-497	332	35	on	on	ADP
ftr-497	332	36	the	the	DET
ftr-497	332	37	other	other	ADJ
ftr-497	332	38	type	type	NOUN
ftr-497	332	39	.	.	PUNCT
ftr-497	333	1	to	to	PART
ftr-497	333	2	do	do	AUX
ftr-497	333	3	so	so	ADV
ftr-497	333	4	would	would	AUX
ftr-497	333	5	obviously	obviously	ADV
ftr-497	333	6	create	create	VERB
ftr-497	333	7	an	an	DET
ftr-497	333	8	incentive	incentive	NOUN
ftr-497	333	9	to	to	PART
ftr-497	333	10	make	make	VERB
ftr-497	333	11	the	the	DET
ftr-497	333	12	type	type	NOUN
ftr-497	333	13	of	of	ADP
ftr-497	333	14	transfer	transfer	NOUN
ftr-497	333	15	that	that	PRON
ftr-497	333	16	is	be	AUX
ftr-497	333	17	taxed	tax	VERB
ftr-497	333	18	at	at	ADP
ftr-497	333	19	a	a	DET
ftr-497	333	20	lower	low	ADJ
ftr-497	333	21	effective	effective	ADJ
ftr-497	333	22	rate	rate	NOUN
ftr-497	333	23	.	.	PUNCT
ftr-497	334	1	see	see	VERB
ftr-497	334	2	,	,	PUNCT
ftr-497	334	3	e.g.	e.g.	ADV
ftr-497	334	4	,	,	PUNCT
ftr-497	334	5	h.r	h.r	PROPN
ftr-497	334	6	.	.	PROPN
ftr-497	334	7	rep	rep	PROPN
ftr-497	334	8	.	.	PROPN
ftr-497	334	9	no	no	PROPN
ftr-497	334	10	.	.	NOUN
ftr-497	334	11	1380	1380	NUM
ftr-497	334	12	,	,	PUNCT
ftr-497	334	13	94th	94th	ADJ
ftr-497	334	14	cong	cong	NOUN
ftr-497	334	15	.	.	PUNCT
ftr-497	334	16	,	,	PUNCT
ftr-497	334	17	2nd	2nd	ADJ
ftr-497	334	18	sess	sess	NOUN
ftr-497	334	19	.	.	PUNCT
ftr-497	335	1	,	,	PUNCT
ftr-497	335	2	10	10	NUM
ftr-497	335	3	-	-	SYM
ftr-497	335	4	15	15	NUM
ftr-497	335	5	(	(	PUNCT
ftr-497	335	6	1976	1976	NUM
ftr-497	335	7	)	)	PUNCT
ftr-497	335	8	,	,	PUNCT
ftr-497	335	9	reprinted	reprint	VERB
ftr-497	335	10	in	in	ADP
ftr-497	335	11	1976	1976	NUM
ftr-497	335	12	-	-	SYM
ftr-497	335	13	3	3	NUM
ftr-497	335	14	c.b	c.b	PROPN
ftr-497	335	15	.	.	PROPN
ftr-497	335	16	744	744	NUM
ftr-497	335	17	-	-	SYM
ftr-497	335	18	49	49	NUM
ftr-497	335	19	.	.	PUNCT
ftr-497	336	1	40	40	NUM
ftr-497	336	2	.	.	PUNCT
ftr-497	337	1	if	if	SCONJ
ftr-497	337	2	transfers	transfer	NOUN
ftr-497	337	3	made	make	VERB
ftr-497	337	4	during	during	ADP
ftr-497	337	5	life	life	NOUN
ftr-497	337	6	and	and	CCONJ
ftr-497	337	7	at	at	ADP
ftr-497	337	8	death	death	NOUN
ftr-497	337	9	are	be	AUX
ftr-497	337	10	taxed	tax	VERB
ftr-497	337	11	at	at	ADP
ftr-497	337	12	different	different	ADJ
ftr-497	337	13	rates	rate	NOUN
ftr-497	337	14	,	,	PUNCT
ftr-497	337	15	the	the	DET
ftr-497	337	16	incentive	incentive	NOUN
ftr-497	337	17	referred	refer	VERB
ftr-497	337	18	to	to	ADP
ftr-497	337	19	in	in	ADP
ftr-497	337	20	note	note	NOUN
ftr-497	337	21	39	39	NUM
ftr-497	337	22	will	will	AUX
ftr-497	337	23	exist	exist	VERB
ftr-497	337	24	.	.	PUNCT
ftr-497	338	1	if	if	SCONJ
ftr-497	338	2	transfers	transfer	NOUN
ftr-497	338	3	made	make	VERB
ftr-497	338	4	during	during	ADP
ftr-497	338	5	life	life	NOUN
ftr-497	338	6	and	and	CCONJ
ftr-497	338	7	at	at	ADP
ftr-497	338	8	death	death	NOUN
ftr-497	338	9	are	be	AUX
ftr-497	338	10	taxed	tax	VERB
ftr-497	338	11	at	at	ADP
ftr-497	338	12	the	the	DET
ftr-497	338	13	same	same	ADJ
ftr-497	338	14	rates	rate	NOUN
ftr-497	338	15	,	,	PUNCT
ftr-497	338	16	but	but	CCONJ
ftr-497	338	17	are	be	AUX
ftr-497	338	18	not	not	PART
ftr-497	338	19	taxed	tax	VERB
ftr-497	338	20	cumulatively	cumulatively	ADV
ftr-497	338	21	,	,	PUNCT
ftr-497	338	22	then	then	ADV
ftr-497	338	23	making	make	VERB
ftr-497	338	24	lifetime	lifetime	NOUN
ftr-497	338	25	gifts	gift	NOUN
ftr-497	338	26	and	and	CCONJ
ftr-497	338	27	testamentary	testamentary	ADJ
ftr-497	338	28	transfers	transfer	NOUN
ftr-497	338	29	would	would	AUX
ftr-497	338	30	enable	enable	VERB
ftr-497	338	31	the	the	DET
ftr-497	338	32	transferor	transferor	NOUN
ftr-497	338	33	to	to	PART
ftr-497	338	34	make	make	VERB
ftr-497	338	35	use	use	NOUN
ftr-497	338	36	of	of	ADP
ftr-497	338	37	at	at	ADP
ftr-497	338	38	least	least	ADJ
ftr-497	338	39	the	the	DET
ftr-497	338	40	lower	low	ADJ
ftr-497	338	41	rate	rate	NOUN
ftr-497	338	42	brackets	bracket	NOUN
ftr-497	338	43	applicable	applicable	ADJ
ftr-497	338	44	to	to	ADP
ftr-497	338	45	each	each	DET
ftr-497	338	46	type	type	NOUN
ftr-497	338	47	of	of	ADP
ftr-497	338	48	transfer	transfer	NOUN
ftr-497	338	49	,	,	PUNCT
ftr-497	338	50	which	which	PRON
ftr-497	338	51	is	be	AUX
ftr-497	338	52	itself	itself	PRON
ftr-497	338	53	an	an	DET
ftr-497	338	54	incentive	incentive	NOUN
ftr-497	338	55	to	to	PART
ftr-497	338	56	make	make	VERB
ftr-497	338	57	gifts	gift	NOUN
ftr-497	338	58	as	as	ADV
ftr-497	338	59	well	well	ADV
ftr-497	338	60	as	as	ADP
ftr-497	338	61	testamentary	testamentary	ADJ
ftr-497	338	62	transfers	transfer	NOUN
ftr-497	338	63	.	.	PUNCT
ftr-497	339	1	for	for	ADP
ftr-497	339	2	example	example	NOUN
ftr-497	339	3	,	,	PUNCT
ftr-497	339	4	if	if	SCONJ
ftr-497	339	5	both	both	DET
ftr-497	339	6	types	type	NOUN
ftr-497	339	7	of	of	ADP
ftr-497	339	8	transfers	transfer	NOUN
ftr-497	339	9	had	have	VERB
ftr-497	339	10	separate	separate	ADJ
ftr-497	339	11	,	,	PUNCT
ftr-497	339	12	identical	identical	ADJ
ftr-497	339	13	brackets	bracket	NOUN
ftr-497	339	14	of	of	ADP
ftr-497	339	15	10	10	NUM
ftr-497	339	16	%	%	NOUN
ftr-497	339	17	,	,	PUNCT
ftr-497	339	18	20	20	NUM
ftr-497	339	19	%	%	NOUN
ftr-497	339	20	,	,	PUNCT
ftr-497	339	21	30	30	NUM
ftr-497	339	22	%	%	NOUN
ftr-497	339	23	,	,	PUNCT
ftr-497	339	24	40	40	NUM
ftr-497	339	25	%	%	NOUN
ftr-497	339	26	and	and	CCONJ
ftr-497	339	27	50	50	NUM
ftr-497	339	28	%	%	NOUN
ftr-497	339	29	,	,	PUNCT
ftr-497	339	30	then	then	ADV
ftr-497	339	31	it	it	PRON
ftr-497	339	32	would	would	AUX
ftr-497	339	33	make	make	VERB
ftr-497	339	34	sense	sense	NOUN
ftr-497	339	35	for	for	ADP
ftr-497	339	36	a	a	DET
ftr-497	339	37	wealthy	wealthy	ADJ
ftr-497	339	38	person	person	NOUN
ftr-497	339	39	to	to	PART
ftr-497	339	40	make	make	VERB
ftr-497	339	41	lifetime	lifetime	NOUN
ftr-497	339	42	gifts	gift	NOUN
ftr-497	339	43	sufficient	sufficient	ADJ
ftr-497	339	44	to	to	PART
ftr-497	339	45	get	get	VERB
ftr-497	339	46	to	to	ADP
ftr-497	339	47	the	the	DET
ftr-497	339	48	50	50	NUM
ftr-497	339	49	%	%	NOUN
ftr-497	339	50	level	level	NOUN
ftr-497	339	51	,	,	PUNCT
ftr-497	339	52	so	so	SCONJ
ftr-497	339	53	as	as	SCONJ
ftr-497	339	54	to	to	PART
ftr-497	339	55	be	be	AUX
ftr-497	339	56	certain	certain	ADJ
ftr-497	339	57	to	to	PART
ftr-497	339	58	have	have	AUX
ftr-497	339	59	used	use	VERB
ftr-497	339	60	the	the	DET
ftr-497	339	61	brackets	bracket	NOUN
ftr-497	339	62	under	under	ADP
ftr-497	339	63	50	50	NUM
ftr-497	339	64	%	%	NOUN
ftr-497	339	65	.	.	PUNCT
ftr-497	340	1	at	at	ADP
ftr-497	340	2	death	death	NOUN
ftr-497	340	3	,	,	PUNCT
ftr-497	340	4	his	his	PRON
ftr-497	340	5	or	or	CCONJ
ftr-497	340	6	her	her	PRON
ftr-497	340	7	estate	estate	NOUN
ftr-497	340	8	would	would	AUX
ftr-497	340	9	get	get	VERB
ftr-497	340	10	to	to	PART
ftr-497	340	11	use	use	VERB
ftr-497	340	12	the	the	DET
ftr-497	340	13	10	10	NUM
ftr-497	340	14	-	-	SYM
ftr-497	340	15	50	50	NUM
ftr-497	340	16	%	%	NOUN
ftr-497	340	17	brackets	bracket	NOUN
ftr-497	340	18	of	of	ADP
ftr-497	340	19	the	the	DET
ftr-497	340	20	separate	separate	ADJ
ftr-497	340	21	estate	estate	NOUN
ftr-497	340	22	tax	tax	NOUN
ftr-497	340	23	again	again	ADV
ftr-497	340	24	.	.	PUNCT
ftr-497	341	1	this	this	DET
ftr-497	341	2	opportunity	opportunity	NOUN
ftr-497	341	3	to	to	PART
ftr-497	341	4	use	use	VERB
ftr-497	341	5	lower	low	ADJ
ftr-497	341	6	rates	rate	NOUN
ftr-497	341	7	tvice	tvice	NOUN
ftr-497	341	8	is	be	AUX
ftr-497	341	9	avoided	avoid	VERB
ftr-497	341	10	if	if	SCONJ
ftr-497	341	11	all	all	DET
ftr-497	341	12	transfers	transfer	NOUN
ftr-497	341	13	are	be	AUX
ftr-497	341	14	taxed	tax	VERB
ftr-497	341	15	cumulatively	cumulatively	ADV
ftr-497	341	16	under	under	ADP
ftr-497	341	17	one	one	NUM
ftr-497	341	18	rate	rate	NOUN
ftr-497	341	19	structure	structure	NOUN
ftr-497	341	20	.	.	PUNCT
ftr-497	342	1	hence	hence	ADV
ftr-497	342	2	,	,	PUNCT
ftr-497	342	3	if	if	SCONJ
ftr-497	342	4	at	at	ADP
ftr-497	342	5	death	death	NOUN
ftr-497	342	6	the	the	DET
ftr-497	342	7	taxpayer	taxpayer	NOUN
ftr-497	342	8	's	's	PART
ftr-497	342	9	estate	estate	NOUN
ftr-497	342	10	is	be	AUX
ftr-497	342	11	"	"	PUNCT
ftr-497	342	12	stacked	stack	VERB
ftr-497	342	13	"	"	PUNCT
ftr-497	342	14	on	on	ADP
ftr-497	342	15	top	top	NOUN
ftr-497	342	16	of	of	ADP
ftr-497	342	17	lifetime	lifetime	NOUN
ftr-497	342	18	gifts	gift	NOUN
ftr-497	342	19	the	the	DET
ftr-497	342	20	same	same	ADJ
ftr-497	342	21	taxpayer	taxpayer	NOUN
ftr-497	342	22	made	make	VERB
ftr-497	342	23	,	,	PUNCT
ftr-497	342	24	and	and	CCONJ
ftr-497	342	25	a	a	DET
ftr-497	342	26	single	single	ADJ
ftr-497	342	27	rate	rate	NOUN
ftr-497	342	28	structure	structure	NOUN
ftr-497	342	29	is	be	AUX
ftr-497	342	30	used	use	VERB
ftr-497	342	31	,	,	PUNCT
ftr-497	342	32	the	the	DET
ftr-497	342	33	estate	estate	NOUN
ftr-497	342	34	is	be	AUX
ftr-497	342	35	boosted	boost	VERB
ftr-497	342	36	into	into	ADP
ftr-497	342	37	the	the	DET
ftr-497	342	38	higher	high	ADJ
ftr-497	342	39	brackets	bracket	NOUN
ftr-497	342	40	and	and	CCONJ
ftr-497	342	41	the	the	DET
ftr-497	342	42	dual	dual	ADJ
ftr-497	342	43	use	use	NOUN
ftr-497	342	44	of	of	ADP
ftr-497	342	45	lower	low	ADJ
ftr-497	342	46	brackets	bracket	NOUN
ftr-497	342	47	is	be	AUX
ftr-497	342	48	avoided	avoid	VERB
ftr-497	342	49	.	.	PUNCT
ftr-497	343	1	41	41	NUM
ftr-497	343	2	.	.	PUNCT
ftr-497	344	1	revenue	revenue	NOUN
ftr-497	344	2	act	act	NOUN
ftr-497	344	3	of	of	ADP
ftr-497	344	4	1932	1932	NUM
ftr-497	344	5	,	,	PUNCT
ftr-497	344	6	§	§	PROPN
ftr-497	344	7	502	502	NUM
ftr-497	344	8	;	;	PUNCT
ftr-497	344	9	irc	irc	PROPN
ftr-497	344	10	§	§	PROPN
ftr-497	344	11	2502(a	2502(a	NOUN
ftr-497	344	12	)	)	PUNCT
ftr-497	344	13	,	,	PUNCT
ftr-497	344	14	(	(	PUNCT
ftr-497	344	15	b	b	NOUN
ftr-497	344	16	)	)	PUNCT
ftr-497	344	17	.	.	PUNCT
ftr-497	345	1	42	42	NUM
ftr-497	345	2	.	.	PUNCT
ftr-497	346	1	irc	irc	PROPN
ftr-497	346	2	§	§	PROPN
ftr-497	346	3	2501(a)(1	2501(a)(1	NUM
ftr-497	346	4	)	)	PUNCT
ftr-497	346	5	,	,	PUNCT
ftr-497	346	6	(	(	PUNCT
ftr-497	346	7	2	2	NUM
ftr-497	346	8	)	)	PUNCT
ftr-497	346	9	.	.	PUNCT
ftr-497	347	1	43	43	NUM
ftr-497	347	2	.	.	PUNCT
ftr-497	348	1	compare	compare	NOUN
ftr-497	348	2	section	section	NOUN
ftr-497	348	3	401	401	NUM
ftr-497	348	4	with	with	ADP
ftr-497	348	5	section	section	NOUN
ftr-497	348	6	502	502	NUM
ftr-497	348	7	of	of	ADP
ftr-497	348	8	the	the	DET
ftr-497	348	9	revenue	revenue	NOUN
ftr-497	348	10	act	act	NOUN
ftr-497	348	11	of	of	ADP
ftr-497	348	12	1932	1932	NUM
ftr-497	348	13	.	.	PUNCT
ftr-497	349	1	also	also	ADV
ftr-497	349	2	compare	compare	VERB
ftr-497	349	3	the	the	DET
ftr-497	349	4	rates	rate	NOUN
ftr-497	349	5	set	set	VERB
ftr-497	349	6	forth	forth	ADP
ftr-497	349	7	in	in	ADP
ftr-497	349	8	sections	section	NOUN
ftr-497	349	9	2001	2001	NUM
ftr-497	349	10	(	(	PUNCT
ftr-497	349	11	estate	estate	NOUN
ftr-497	349	12	tax	tax	NOUN
ftr-497	349	13	)	)	PUNCT
ftr-497	349	14	with	with	ADP
ftr-497	349	15	those	those	PRON
ftr-497	349	16	set	set	VERB
ftr-497	349	17	forth	forth	ADP
ftr-497	349	18	in	in	ADP
ftr-497	349	19	section	section	NOUN
ftr-497	349	20	2502	2502	NUM
ftr-497	349	21	(	(	PUNCT
ftr-497	349	22	gift	gift	NOUN
ftr-497	349	23	tax	tax	NOUN
ftr-497	349	24	)	)	PUNCT
ftr-497	349	25	of	of	ADP
ftr-497	349	26	the	the	DET
ftr-497	349	27	internal	internal	ADJ
ftr-497	349	28	revenue	revenue	NOUN
ftr-497	349	29	code	code	NOUN
ftr-497	349	30	of	of	ADP
ftr-497	349	31	1954	1954	NUM
ftr-497	349	32	,	,	PUNCT
ftr-497	349	33	as	as	SCONJ
ftr-497	349	34	amended	amend	VERB
ftr-497	349	35	through	through	ADP
ftr-497	349	36	1976	1976	NUM
ftr-497	349	37	.	.	PUNCT
ftr-497	350	1	[	[	X
ftr-497	350	2	vol	vol	NOUN
ftr-497	350	3	.	.	PUNCT
ftr-497	351	1	1:7	1:7	NUM
ftr-497	351	2	should	should	AUX
ftr-497	351	3	we	we	PRON
ftr-497	351	4	give	give	VERB
ftr-497	351	5	away	away	ADP
ftr-497	351	6	the	the	DET
ftr-497	351	7	annual	annual	ADJ
ftr-497	351	8	erchsion	erchsion	NOUN
ftr-497	351	9	?	?	PUNCT
ftr-497	352	1	account	account	NOUN
ftr-497	352	2	in	in	ADP
ftr-497	352	3	determining	determine	VERB
ftr-497	352	4	the	the	DET
ftr-497	352	5	tax	tax	NOUN
ftr-497	352	6	rate	rate	NOUN
ftr-497	352	7	applicable	applicable	ADJ
ftr-497	352	8	to	to	ADP
ftr-497	352	9	testamentary	testamentary	ADJ
ftr-497	352	10	transfers	transfer	NOUN
ftr-497	352	11	.	.	PUNCT
ftr-497	352	12	'	'	PUNCT
ftr-497	353	1	2	2	NUM
ftr-497	353	2	.	.	NOUN
ftr-497	353	3	1976	1976	NUM
ftr-497	353	4	tax	tax	NOUN
ftr-497	353	5	reform	reform	NOUN
ftr-497	353	6	act	act	NOUN
ftr-497	353	7	changes.-in	changes.-in	VERB
ftr-497	353	8	the	the	DET
ftr-497	353	9	tax	tax	NOUN
ftr-497	353	10	reform	reform	NOUN
ftr-497	353	11	act	act	NOUN
ftr-497	353	12	of	of	ADP
ftr-497	353	13	1976	1976	NUM
ftr-497	353	14	,	,	PUNCT
ftr-497	353	15	congress	congress	PROPN
ftr-497	353	16	took	take	VERB
ftr-497	353	17	several	several	ADJ
ftr-497	353	18	steps	step	NOUN
ftr-497	353	19	to	to	PART
ftr-497	353	20	integrate	integrate	VERB
ftr-497	353	21	the	the	DET
ftr-497	353	22	estate	estate	NOUN
ftr-497	353	23	and	and	CCONJ
ftr-497	353	24	gift	gift	NOUN
ftr-497	353	25	tax	tax	NOUN
ftr-497	353	26	systems	system	NOUN
ftr-497	353	27	.	.	PUNCT
ftr-497	354	1	first	first	ADV
ftr-497	354	2	,	,	PUNCT
ftr-497	354	3	it	it	PRON
ftr-497	354	4	repealed	repeal	VERB
ftr-497	354	5	the	the	DET
ftr-497	354	6	separate	separate	ADJ
ftr-497	354	7	estate	estate	NOUN
ftr-497	354	8	and	and	CCONJ
ftr-497	354	9	gift	gift	NOUN
ftr-497	354	10	tax	tax	NOUN
ftr-497	354	11	rates	rate	NOUN
ftr-497	354	12	and	and	CCONJ
ftr-497	354	13	adopted	adopt	VERB
ftr-497	354	14	a	a	DET
ftr-497	354	15	single	single	ADJ
ftr-497	354	16	set	set	NOUN
ftr-497	354	17	of	of	ADP
ftr-497	354	18	rates	rate	NOUN
ftr-497	354	19	to	to	PART
ftr-497	354	20	be	be	AUX
ftr-497	354	21	imposed	impose	VERB
ftr-497	354	22	on	on	ADP
ftr-497	354	23	all	all	DET
ftr-497	354	24	taxable	taxable	ADJ
ftr-497	354	25	gifts	gift	NOUN
ftr-497	354	26	and	and	CCONJ
ftr-497	354	27	testamentary	testamentary	ADJ
ftr-497	354	28	transfers	transfer	NOUN
ftr-497	354	29	.	.	PUNCT
ftr-497	354	30	"	"	PUNCT
ftr-497	355	1	second	second	ADV
ftr-497	355	2	,	,	PUNCT
ftr-497	355	3	it	it	PRON
ftr-497	355	4	ordained	ordain	VERB
ftr-497	355	5	that	that	SCONJ
ftr-497	355	6	the	the	DET
ftr-497	355	7	value	value	NOUN
ftr-497	355	8	of	of	ADP
ftr-497	355	9	all	all	DET
ftr-497	355	10	taxable	taxable	ADJ
ftr-497	355	11	lifetime	lifetime	NOUN
ftr-497	355	12	gifts	gift	NOUN
ftr-497	355	13	made	make	VERB
ftr-497	355	14	by	by	ADP
ftr-497	355	15	an	an	DET
ftr-497	355	16	individual	individual	NOUN
ftr-497	355	17	after	after	ADP
ftr-497	355	18	1976	1976	NUM
ftr-497	355	19	should	should	AUX
ftr-497	355	20	be	be	AUX
ftr-497	355	21	taken	take	VERB
ftr-497	355	22	into	into	ADP
ftr-497	355	23	account	account	NOUN
ftr-497	355	24	in	in	ADP
ftr-497	355	25	determining	determine	VERB
ftr-497	355	26	the	the	DET
ftr-497	355	27	transfer	transfer	NOUN
ftr-497	355	28	tax	tax	NOUN
ftr-497	355	29	rate	rate	NOUN
ftr-497	355	30	applicable	applicable	ADJ
ftr-497	355	31	to	to	ADP
ftr-497	355	32	the	the	DET
ftr-497	355	33	same	same	ADJ
ftr-497	355	34	person	person	NOUN
ftr-497	355	35	's	's	PART
ftr-497	355	36	estate	estate	NOUN
ftr-497	355	37	at	at	ADP
ftr-497	355	38	death.46	death.46	PROPN
ftr-497	355	39	thus	thus	ADV
ftr-497	355	40	,	,	PUNCT
ftr-497	355	41	under	under	ADP
ftr-497	355	42	the	the	DET
ftr-497	355	43	post-1976	post-1976	NOUN
ftr-497	355	44	system	system	NOUN
ftr-497	355	45	,	,	PUNCT
ftr-497	355	46	all	all	PRON
ftr-497	355	47	of	of	ADP
ftr-497	355	48	an	an	DET
ftr-497	355	49	individual	individual	NOUN
ftr-497	355	50	's	's	PART
ftr-497	355	51	taxable	taxable	ADJ
ftr-497	355	52	lifetime	lifetime	NOUN
ftr-497	355	53	gifts	gift	NOUN
ftr-497	355	54	(	(	PUNCT
ftr-497	355	55	except	except	SCONJ
ftr-497	355	56	for	for	ADP
ftr-497	355	57	those	those	PRON
ftr-497	355	58	made	make	VERB
ftr-497	355	59	before	before	ADP
ftr-497	355	60	the	the	DET
ftr-497	355	61	change	change	NOUN
ftr-497	355	62	in	in	ADP
ftr-497	355	63	the	the	DET
ftr-497	355	64	law	law	NOUN
ftr-497	355	65	)	)	PUNCT
ftr-497	355	66	are	be	AUX
ftr-497	355	67	added	add	VERB
ftr-497	355	68	to	to	ADP
ftr-497	355	69	the	the	DET
ftr-497	355	70	value	value	NOUN
ftr-497	355	71	of	of	ADP
ftr-497	355	72	the	the	DET
ftr-497	355	73	property	property	NOUN
ftr-497	355	74	that	that	PRON
ftr-497	355	75	the	the	DET
ftr-497	355	76	individual	individual	ADJ
ftr-497	355	77	transfers	transfer	NOUN
ftr-497	355	78	at	at	ADP
ftr-497	355	79	his	his	PRON
ftr-497	355	80	death	death	NOUN
ftr-497	355	81	in	in	ADP
ftr-497	355	82	order	order	NOUN
ftr-497	355	83	to	to	PART
ftr-497	355	84	determine	determine	VERB
ftr-497	355	85	the	the	DET
ftr-497	355	86	rate	rate	NOUN
ftr-497	355	87	of	of	ADP
ftr-497	355	88	tax	tax	NOUN
ftr-497	355	89	applicable	applicable	ADJ
ftr-497	355	90	to	to	ADP
ftr-497	355	91	the	the	DET
ftr-497	355	92	property	property	NOUN
ftr-497	355	93	transferred	transfer	VERB
ftr-497	355	94	at	at	ADP
ftr-497	355	95	death.47	death.47	PROPN
ftr-497	355	96	the	the	DET
ftr-497	355	97	major	major	ADJ
ftr-497	355	98	reason	reason	NOUN
ftr-497	355	99	stated	state	VERB
ftr-497	355	100	for	for	ADP
ftr-497	355	101	making	make	VERB
ftr-497	355	102	these	these	DET
ftr-497	355	103	changes	change	NOUN
ftr-497	355	104	was	be	AUX
ftr-497	355	105	vertical	vertical	ADJ
ftr-497	355	106	equity.48	equity.48	ADV
ftr-497	355	107	under	under	ADP
ftr-497	355	108	the	the	DET
ftr-497	355	109	pre-1976	pre-1976	NOUN
ftr-497	355	110	act	act	NOUN
ftr-497	355	111	rules	rule	NOUN
ftr-497	355	112	,	,	PUNCT
ftr-497	355	113	very	very	ADV
ftr-497	355	114	wealthy	wealthy	ADJ
ftr-497	355	115	individuals	individual	NOUN
ftr-497	355	116	could	could	AUX
ftr-497	355	117	afford	afford	VERB
ftr-497	355	118	to	to	PART
ftr-497	355	119	make	make	VERB
ftr-497	355	120	large	large	ADJ
ftr-497	355	121	lifetime	lifetime	NOUN
ftr-497	355	122	gifts	gift	NOUN
ftr-497	355	123	and	and	CCONJ
ftr-497	355	124	take	take	VERB
ftr-497	355	125	advantage	advantage	NOUN
ftr-497	355	126	of	of	ADP
ftr-497	355	127	the	the	DET
ftr-497	355	128	lower	low	ADJ
ftr-497	355	129	gift	gift	NOUN
ftr-497	355	130	tax	tax	NOUN
ftr-497	355	131	rates	rate	NOUN
ftr-497	355	132	.	.	PUNCT
ftr-497	356	1	however	however	ADV
ftr-497	356	2	,	,	PUNCT
ftr-497	356	3	other	other	ADJ
ftr-497	356	4	individuals	individual	NOUN
ftr-497	356	5	who	who	PRON
ftr-497	356	6	would	would	AUX
ftr-497	356	7	incur	incur	VERB
ftr-497	356	8	estate	estate	NOUN
ftr-497	356	9	tax	tax	NOUN
ftr-497	356	10	at	at	ADP
ftr-497	356	11	death	death	NOUN
ftr-497	356	12	,	,	PUNCT
ftr-497	356	13	but	but	CCONJ
ftr-497	356	14	who	who	PRON
ftr-497	356	15	could	could	AUX
ftr-497	356	16	not	not	PART
ftr-497	356	17	afford	afford	VERB
ftr-497	356	18	to	to	PART
ftr-497	356	19	make	make	VERB
ftr-497	356	20	large	large	ADJ
ftr-497	356	21	gifts	gift	NOUN
ftr-497	356	22	,	,	PUNCT
ftr-497	356	23	were	be	AUX
ftr-497	356	24	forced	force	VERB
ftr-497	356	25	to	to	PART
ftr-497	356	26	incur	incur	VERB
ftr-497	356	27	the	the	DET
ftr-497	356	28	higher	high	ADJ
ftr-497	356	29	estate	estate	NOUN
ftr-497	356	30	tax	tax	NOUN
ftr-497	356	31	rates	rate	NOUN
ftr-497	356	32	on	on	ADP
ftr-497	356	33	their	their	PRON
ftr-497	356	34	property	property	NOUN
ftr-497	356	35	.	.	PUNCT
ftr-497	357	1	3	3	X
ftr-497	357	2	.	.	X
ftr-497	357	3	exceptions	exception	NOUN
ftr-497	357	4	to	to	ADP
ftr-497	357	5	the	the	DET
ftr-497	357	6	application	application	NOUN
ftr-497	357	7	of	of	ADP
ftr-497	357	8	the	the	DET
ftr-497	357	9	gift	gift	NOUN
ftr-497	357	10	tax.-because	tax.-because	SCONJ
ftr-497	357	11	the	the	DET
ftr-497	357	12	1976	1976	NUM
ftr-497	357	13	amendments	amendment	NOUN
ftr-497	357	14	impose	impose	VERB
ftr-497	357	15	the	the	DET
ftr-497	357	16	same	same	ADJ
ftr-497	357	17	tax	tax	NOUN
ftr-497	357	18	rates	rate	NOUN
ftr-497	357	19	on	on	ADP
ftr-497	357	20	testamentary	testamentary	ADJ
ftr-497	357	21	and	and	CCONJ
ftr-497	357	22	lifetime	lifetime	NOUN
ftr-497	357	23	transfers	transfer	NOUN
ftr-497	357	24	,	,	PUNCT
ftr-497	357	25	gifts	gift	NOUN
ftr-497	357	26	can	can	AUX
ftr-497	357	27	also	also	ADV
ftr-497	357	28	now	now	ADV
ftr-497	357	29	be	be	AUX
ftr-497	357	30	taxed	tax	VERB
ftr-497	357	31	at	at	ADP
ftr-497	357	32	rates	rate	NOUN
ftr-497	357	33	of	of	ADP
ftr-497	357	34	up	up	ADP
ftr-497	357	35	to	to	PART
ftr-497	357	36	fifty	fifty	NUM
ftr-497	357	37	percent.4	percent.4	NOUN
ftr-497	357	38	hence	hence	ADV
ftr-497	357	39	,	,	PUNCT
ftr-497	357	40	avoiding	avoid	VERB
ftr-497	357	41	44	44	NUM
ftr-497	357	42	.	.	PUNCT
ftr-497	358	1	thus	thus	ADV
ftr-497	358	2	,	,	PUNCT
ftr-497	358	3	for	for	ADP
ftr-497	358	4	example	example	NOUN
ftr-497	358	5	,	,	PUNCT
ftr-497	358	6	from	from	ADP
ftr-497	358	7	1932	1932	NUM
ftr-497	358	8	through	through	ADP
ftr-497	358	9	1976	1976	NUM
ftr-497	358	10	.	.	PUNCT
ftr-497	359	1	a	a	DET
ftr-497	359	2	s250.000	s250.000	ADJ
ftr-497	359	3	lifetime	lifetime	NOUN
ftr-497	359	4	gift	gift	NOUN
ftr-497	359	5	was	be	AUX
ftr-497	359	6	taxed	tax	VERB
ftr-497	359	7	at	at	ADP
ftr-497	359	8	a	a	DET
ftr-497	359	9	lower	low	ADJ
ftr-497	359	10	rate	rate	NOUN
ftr-497	359	11	than	than	ADP
ftr-497	359	12	a	a	DET
ftr-497	359	13	testamentary	testamentary	ADJ
ftr-497	359	14	transfer	transfer	NOUN
ftr-497	359	15	of	of	ADP
ftr-497	359	16	s250,000	s250,000	NOUN
ftr-497	359	17	.	.	PUNCT
ftr-497	360	1	further	far	ADV
ftr-497	360	2	,	,	PUNCT
ftr-497	360	3	if	if	SCONJ
ftr-497	360	4	the	the	DET
ftr-497	360	5	person	person	NOUN
ftr-497	360	6	making	make	VERB
ftr-497	360	7	the	the	DET
ftr-497	360	8	$	$	SYM
ftr-497	360	9	250,000	250,000	NUM
ftr-497	360	10	gift	gift	NOUN
ftr-497	360	11	died	died	AUX
ftr-497	360	12	still	still	ADV
ftr-497	360	13	owning	own	VERB
ftr-497	360	14	$	$	SYM
ftr-497	360	15	500,000	500,000	NUM
ftr-497	360	16	worth	worth	NOUN
ftr-497	360	17	of	of	ADP
ftr-497	360	18	property	property	NOUN
ftr-497	360	19	,	,	PUNCT
ftr-497	360	20	the	the	DET
ftr-497	360	21	prior	prior	ADJ
ftr-497	360	22	transfer	transfer	NOUN
ftr-497	360	23	of	of	ADP
ftr-497	360	24	s250,000	s250,000	NOUN
ftr-497	360	25	was	be	AUX
ftr-497	360	26	not	not	PART
ftr-497	360	27	taken	take	VERB
ftr-497	360	28	into	into	ADP
ftr-497	360	29	account	account	NOUN
ftr-497	360	30	in	in	ADP
ftr-497	360	31	determining	determine	VERB
ftr-497	360	32	the	the	DET
ftr-497	360	33	estate	estate	NOUN
ftr-497	360	34	tax	tax	NOUN
ftr-497	360	35	rate	rate	NOUN
ftr-497	360	36	applicable	applicable	ADJ
ftr-497	360	37	to	to	ADP
ftr-497	360	38	the	the	DET
ftr-497	360	39	$	$	SYM
ftr-497	360	40	500,000	500,000	NUM
ftr-497	360	41	.	.	PUNCT
ftr-497	361	1	45	45	NUM
ftr-497	361	2	.	.	PUNCT
ftr-497	361	3	tax	tax	NOUN
ftr-497	361	4	reform	reform	PROPN
ftr-497	361	5	act	act	NOUN
ftr-497	361	6	of	of	ADP
ftr-497	361	7	1976	1976	NUM
ftr-497	361	8	,	,	PUNCT
ftr-497	361	9	§	§	PROPN
ftr-497	361	10	2001(a)(1	2001(a)(1	NUM
ftr-497	361	11	)	)	PUNCT
ftr-497	361	12	,	,	PUNCT
ftr-497	361	13	90	90	NUM
ftr-497	361	14	stat	stat	NOUN
ftr-497	361	15	.	.	PUNCT
ftr-497	362	1	1846	1846	NUM
ftr-497	362	2	.	.	PUNCT
ftr-497	363	1	46	46	NUM
ftr-497	363	2	.	.	PUNCT
ftr-497	364	1	i	i	PRON
ftr-497	364	2	d.	d.	PROPN
ftr-497	364	3	47	47	NUM
ftr-497	364	4	.	.	PUNCT
ftr-497	365	1	for	for	ADP
ftr-497	365	2	example	example	NOUN
ftr-497	365	3	,	,	PUNCT
ftr-497	365	4	in	in	ADP
ftr-497	365	5	footnote	footnote	NOUN
ftr-497	365	6	44	44	NUM
ftr-497	365	7	above	above	ADV
ftr-497	365	8	,	,	PUNCT
ftr-497	365	9	assume	assume	VERB
ftr-497	365	10	that	that	SCONJ
ftr-497	365	11	an	an	DET
ftr-497	365	12	individual	individual	NOUN
ftr-497	365	13	makes	make	VERB
ftr-497	365	14	total	total	ADJ
ftr-497	365	15	lifetime	lifetime	NOUN
ftr-497	365	16	taxable	taxable	ADJ
ftr-497	365	17	gifts	gift	NOUN
ftr-497	365	18	after	after	ADP
ftr-497	365	19	1976	1976	NUM
ftr-497	365	20	of	of	ADP
ftr-497	365	21	$	$	SYM
ftr-497	365	22	250,000	250,000	NUM
ftr-497	365	23	and	and	CCONJ
ftr-497	365	24	dies	die	VERB
ftr-497	365	25	with	with	ADP
ftr-497	365	26	$	$	SYM
ftr-497	365	27	500,000	500,000	NUM
ftr-497	365	28	in	in	ADP
ftr-497	365	29	his	his	PRON
ftr-497	365	30	estate	estate	NOUN
ftr-497	365	31	.	.	PUNCT
ftr-497	366	1	after	after	ADP
ftr-497	366	2	the	the	DET
ftr-497	366	3	1976	1976	NUM
ftr-497	366	4	amendments	amendment	NOUN
ftr-497	366	5	,	,	PUNCT
ftr-497	366	6	only	only	ADV
ftr-497	366	7	one	one	NUM
ftr-497	366	8	set	set	NOUN
ftr-497	366	9	of	of	ADP
ftr-497	366	10	tax	tax	NOUN
ftr-497	366	11	rates	rate	NOUN
ftr-497	366	12	apply	apply	VERB
ftr-497	366	13	to	to	ADP
ftr-497	366	14	both	both	DET
ftr-497	366	15	transfers	transfer	NOUN
ftr-497	366	16	.	.	PUNCT
ftr-497	367	1	irc	irc	PROPN
ftr-497	367	2	§	§	PROPN
ftr-497	367	3	§	§	PROPN
ftr-497	367	4	2001(c	2001(c	NOUN
ftr-497	367	5	)	)	PUNCT
ftr-497	367	6	,	,	PUNCT
ftr-497	367	7	2502	2502	NUM
ftr-497	367	8	.	.	PUNCT
ftr-497	368	1	further	far	ADV
ftr-497	368	2	,	,	PUNCT
ftr-497	368	3	to	to	PART
ftr-497	368	4	determine	determine	VERB
ftr-497	368	5	the	the	DET
ftr-497	368	6	tax	tax	NOUN
ftr-497	368	7	on	on	ADP
ftr-497	368	8	the	the	DET
ftr-497	368	9	$	$	SYM
ftr-497	368	10	500,000	500,000	NUM
ftr-497	368	11	testamentary	testamentary	ADJ
ftr-497	368	12	transfer	transfer	NOUN
ftr-497	368	13	,	,	PUNCT
ftr-497	368	14	the	the	DET
ftr-497	368	15	$	$	SYM
ftr-497	368	16	250,000	250,000	NUM
ftr-497	368	17	worth	worth	NOUN
ftr-497	368	18	of	of	ADP
ftr-497	368	19	taxable	taxable	ADJ
ftr-497	368	20	gifts	gift	NOUN
ftr-497	368	21	is	be	AUX
ftr-497	368	22	added	add	VERB
ftr-497	368	23	to	to	ADP
ftr-497	368	24	the	the	DET
ftr-497	368	25	$	$	SYM
ftr-497	368	26	500,000	500,000	NUM
ftr-497	368	27	and	and	CCONJ
ftr-497	368	28	the	the	DET
ftr-497	368	29	amount	amount	NOUN
ftr-497	368	30	of	of	ADP
ftr-497	368	31	tax	tax	NOUN
ftr-497	368	32	due	due	ADJ
ftr-497	368	33	on	on	ADP
ftr-497	368	34	a	a	DET
ftr-497	368	35	$	$	SYM
ftr-497	368	36	750,000	750,000	NUM
ftr-497	368	37	transfer	transfer	NOUN
ftr-497	368	38	is	be	AUX
ftr-497	368	39	determined	determine	VERB
ftr-497	368	40	.	.	PUNCT
ftr-497	369	1	irc	irc	PROPN
ftr-497	369	2	§	§	PROPN
ftr-497	369	3	2001(b)(l)(a	2001(b)(l)(a	NUM
ftr-497	369	4	)	)	PUNCT
ftr-497	369	5	,	,	PUNCT
ftr-497	369	6	(	(	PUNCT
ftr-497	369	7	b	b	NOUN
ftr-497	369	8	)	)	PUNCT
ftr-497	369	9	.	.	PUNCT
ftr-497	370	1	from	from	ADP
ftr-497	370	2	the	the	DET
ftr-497	370	3	tax	tax	NOUN
ftr-497	370	4	due	due	ADP
ftr-497	370	5	on	on	ADP
ftr-497	370	6	$	$	SYM
ftr-497	370	7	750,000	750,000	NUM
ftr-497	370	8	.	.	PUNCT
ftr-497	371	1	the	the	DET
ftr-497	371	2	tax	tax	NOUN
ftr-497	371	3	that	that	PRON
ftr-497	371	4	would	would	AUX
ftr-497	371	5	currently	currently	ADV
ftr-497	371	6	be	be	AUX
ftr-497	371	7	paid	pay	VERB
ftr-497	371	8	on	on	ADP
ftr-497	371	9	a	a	DET
ftr-497	371	10	$	$	SYM
ftr-497	371	11	250,000	250,000	NUM
ftr-497	371	12	transfer	transfer	NOUN
ftr-497	371	13	is	be	AUX
ftr-497	371	14	subtracted	subtract	VERB
ftr-497	371	15	,	,	PUNCT
ftr-497	371	16	thus	thus	ADV
ftr-497	371	17	effectively	effectively	ADV
ftr-497	371	18	crediting	credit	VERB
ftr-497	371	19	the	the	DET
ftr-497	371	20	taxpayer	taxpayer	NOUN
ftr-497	371	21	for	for	ADP
ftr-497	371	22	the	the	DET
ftr-497	371	23	gift	gift	NOUN
ftr-497	371	24	tax	tax	NOUN
ftr-497	371	25	paid	pay	VERB
ftr-497	371	26	.	.	PUNCT
ftr-497	372	1	irc	irc	PROPN
ftr-497	372	2	§	§	PROPN
ftr-497	372	3	2001	2001	NUM
ftr-497	372	4	(	(	PUNCT
ftr-497	372	5	b)(2	b)(2	NUM
ftr-497	372	6	)	)	PUNCT
ftr-497	372	7	.	.	PUNCT
ftr-497	373	1	the	the	DET
ftr-497	373	2	difference	difference	NOUN
ftr-497	373	3	is	be	AUX
ftr-497	373	4	the	the	DET
ftr-497	373	5	tax	tax	NOUN
ftr-497	373	6	presently	presently	ADV
ftr-497	373	7	due	due	ADJ
ftr-497	373	8	on	on	ADP
ftr-497	373	9	the	the	DET
ftr-497	373	10	$	$	SYM
ftr-497	373	11	500,000	500,000	NUM
ftr-497	373	12	transfer	transfer	NOUN
ftr-497	373	13	.	.	PUNCT
ftr-497	374	1	thus	thus	ADV
ftr-497	374	2	,	,	PUNCT
ftr-497	374	3	all	all	DET
ftr-497	374	4	gratuitous	gratuitous	ADJ
ftr-497	374	5	transfers	transfer	NOUN
ftr-497	374	6	are	be	AUX
ftr-497	374	7	taxed	tax	VERB
ftr-497	374	8	cumulatively	cumulatively	ADV
ftr-497	374	9	.	.	PUNCT
ftr-497	375	1	this	this	DET
ftr-497	375	2	approach	approach	NOUN
ftr-497	375	3	more	more	ADV
ftr-497	375	4	closely	closely	ADV
ftr-497	375	5	approximates	approximate	VERB
ftr-497	375	6	a	a	DET
ftr-497	375	7	system	system	NOUN
ftr-497	375	8	under	under	ADP
ftr-497	375	9	which	which	PRON
ftr-497	375	10	the	the	DET
ftr-497	375	11	transfer	transfer	NOUN
ftr-497	375	12	tax	tax	NOUN
ftr-497	375	13	due	due	ADP
ftr-497	375	14	on	on	ADP
ftr-497	375	15	any	any	DET
ftr-497	375	16	transfer	transfer	NOUN
ftr-497	375	17	is	be	AUX
ftr-497	375	18	the	the	DET
ftr-497	375	19	same	same	ADJ
ftr-497	375	20	,	,	PUNCT
ftr-497	375	21	whether	whether	SCONJ
ftr-497	375	22	the	the	DET
ftr-497	375	23	transfer	transfer	NOUN
ftr-497	375	24	is	be	AUX
ftr-497	375	25	made	make	VERB
ftr-497	375	26	during	during	ADP
ftr-497	375	27	lifetime	lifetime	NOUN
ftr-497	375	28	or	or	CCONJ
ftr-497	375	29	at	at	ADP
ftr-497	375	30	death	death	NOUN
ftr-497	375	31	.	.	PUNCT
ftr-497	376	1	48	48	NUM
ftr-497	376	2	.	.	PUNCT
ftr-497	377	1	h.r	h.r	PROPN
ftr-497	377	2	.	.	PROPN
ftr-497	377	3	rep	rep	PROPN
ftr-497	377	4	.	.	PROPN
ftr-497	377	5	no	no	INTJ
ftr-497	377	6	.	.	NOUN
ftr-497	378	1	94	94	NUM
ftr-497	378	2	-	-	SYM
ftr-497	378	3	1380	1380	NUM
ftr-497	378	4	,	,	PUNCT
ftr-497	378	5	94th	94th	ADJ
ftr-497	378	6	cong	cong	NOUN
ftr-497	378	7	.	.	PROPN
ftr-497	378	8	,	,	PUNCT
ftr-497	378	9	2d	2d	PROPN
ftr-497	378	10	sess	sess	NOUN
ftr-497	378	11	.	.	PUNCT
ftr-497	379	1	10	10	NUM
ftr-497	379	2	-	-	SYM
ftr-497	379	3	15	15	NUM
ftr-497	379	4	,	,	PUNCT
ftr-497	379	5	reprinted	reprint	VERB
ftr-497	379	6	in	in	ADP
ftr-497	379	7	1976	1976	NUM
ftr-497	379	8	-	-	SYM
ftr-497	379	9	3	3	NUM
ftr-497	379	10	c.b	c.b	PROPN
ftr-497	379	11	.	.	PROPN
ftr-497	379	12	744	744	NUM
ftr-497	379	13	-	-	SYM
ftr-497	379	14	49	49	NUM
ftr-497	379	15	.	.	PUNCT
ftr-497	380	1	49	49	NUM
ftr-497	380	2	.	.	PUNCT
ftr-497	381	1	irc	irc	PROPN
ftr-497	381	2	§	§	PROPN
ftr-497	381	3	2502(a	2502(a	NOUN
ftr-497	381	4	)	)	PUNCT
ftr-497	381	5	(	(	PUNCT
ftr-497	381	6	requiring	require	VERB
ftr-497	381	7	the	the	DET
ftr-497	381	8	estate	estate	NOUN
ftr-497	381	9	tax	tax	NOUN
ftr-497	381	10	rate	rate	NOUN
ftr-497	381	11	table	table	NOUN
ftr-497	381	12	set	set	VERB
ftr-497	381	13	forth	forth	ADP
ftr-497	381	14	at	at	ADP
ftr-497	381	15	section	section	NOUN
ftr-497	381	16	2001(c	2001(c	PROPN
ftr-497	381	17	)	)	PUNCT
ftr-497	381	18	be	be	AUX
ftr-497	381	19	used	use	VERB
ftr-497	381	20	to	to	PART
ftr-497	381	21	make	make	VERB
ftr-497	381	22	gift	gift	NOUN
ftr-497	381	23	tax	tax	NOUN
ftr-497	381	24	calculations	calculation	NOUN
ftr-497	381	25	)	)	PUNCT
ftr-497	381	26	.	.	PUNCT
ftr-497	382	1	19931	19931	NUM
ftr-497	382	2	florida	florida	PROPN
ftr-497	382	3	tax	tax	NOUN
ftr-497	382	4	review	review	NOUN
ftr-497	382	5	gift	gift	NOUN
ftr-497	382	6	tax	tax	NOUN
ftr-497	382	7	on	on	ADP
ftr-497	382	8	lifetime	lifetime	NOUN
ftr-497	382	9	transfers	transfer	NOUN
ftr-497	382	10	can	can	AUX
ftr-497	382	11	be	be	AUX
ftr-497	382	12	very	very	ADV
ftr-497	382	13	desirable	desirable	ADJ
ftr-497	382	14	.	.	PUNCT
ftr-497	383	1	there	there	PRON
ftr-497	383	2	are	be	VERB
ftr-497	383	3	several	several	ADJ
ftr-497	383	4	exceptions	exception	NOUN
ftr-497	383	5	to	to	ADP
ftr-497	383	6	the	the	DET
ftr-497	383	7	gift	gift	NOUN
ftr-497	383	8	tax	tax	NOUN
ftr-497	383	9	which	which	PRON
ftr-497	383	10	correspond	correspond	VERB
ftr-497	383	11	to	to	ADP
ftr-497	383	12	the	the	DET
ftr-497	383	13	exceptions	exception	NOUN
ftr-497	383	14	to	to	PART
ftr-497	383	15	estate	estate	VERB
ftr-497	383	16	tax	tax	NOUN
ftr-497	383	17	discussed	discuss	VERB
ftr-497	383	18	above	above	ADV
ftr-497	383	19	and	and	CCONJ
ftr-497	383	20	which	which	PRON
ftr-497	383	21	can	can	AUX
ftr-497	383	22	be	be	AUX
ftr-497	383	23	used	use	VERB
ftr-497	383	24	to	to	PART
ftr-497	383	25	avoid	avoid	VERB
ftr-497	383	26	or	or	CCONJ
ftr-497	383	27	postpone	postpone	VERB
ftr-497	383	28	transfer	transfer	NOUN
ftr-497	383	29	tax	tax	NOUN
ftr-497	383	30	.	.	PUNCT
ftr-497	384	1	gifts	gift	NOUN
ftr-497	384	2	to	to	ADP
ftr-497	384	3	charity	charity	NOUN
ftr-497	384	4	are	be	AUX
ftr-497	384	5	not	not	PART
ftr-497	384	6	subject	subject	ADJ
ftr-497	384	7	to	to	ADP
ftr-497	384	8	gift	gift	NOUN
ftr-497	384	9	tax	tax	NOUN
ftr-497	384	10	,	,	PUNCT
ftr-497	384	11	gifts	gift	NOUN
ftr-497	384	12	to	to	ADP
ftr-497	384	13	spouses	spouse	NOUN
ftr-497	384	14	or	or	CCONJ
ftr-497	384	15	into	into	ADP
ftr-497	384	16	certain	certain	ADJ
ftr-497	384	17	types	type	NOUN
ftr-497	384	18	of	of	ADP
ftr-497	384	19	trusts	trust	NOUN
ftr-497	384	20	for	for	ADP
ftr-497	384	21	spouses	spouse	NOUN
ftr-497	384	22	are	be	AUX
ftr-497	384	23	not	not	PART
ftr-497	384	24	subject	subject	ADJ
ftr-497	384	25	to	to	ADP
ftr-497	384	26	gift	gift	NOUN
ftr-497	384	27	tax	tax	NOUN
ftr-497	384	28	,	,	PUNCT
ftr-497	384	29	and	and	CCONJ
ftr-497	384	30	the	the	DET
ftr-497	384	31	first	first	ADJ
ftr-497	384	32	$	$	SYM
ftr-497	384	33	192,800	192,800	NUM
ftr-497	384	34	of	of	ADP
ftr-497	384	35	gift	gift	NOUN
ftr-497	384	36	tax	tax	NOUN
ftr-497	384	37	due	due	ADJ
ftr-497	384	38	is	be	AUX
ftr-497	384	39	offset	offset	VERB
ftr-497	384	40	by	by	ADP
ftr-497	384	41	the	the	DET
ftr-497	384	42	unified	unified	ADJ
ftr-497	384	43	credit.5	credit.5	NOUN
ftr-497	384	44	thus	thus	ADV
ftr-497	384	45	,	,	PUNCT
ftr-497	384	46	due	due	ADP
ftr-497	384	47	to	to	ADP
ftr-497	384	48	the	the	DET
ftr-497	384	49	unified	unified	ADJ
ftr-497	384	50	credit	credit	NOUN
ftr-497	384	51	,	,	PUNCT
ftr-497	384	52	an	an	DET
ftr-497	384	53	individual	individual	NOUN
ftr-497	384	54	may	may	AUX
ftr-497	384	55	make	make	VERB
ftr-497	384	56	taxable	taxable	ADJ
ftr-497	384	57	gifts	gift	NOUN
ftr-497	384	58	of	of	ADP
ftr-497	384	59	$	$	SYM
ftr-497	384	60	600,000	600,000	NUM
ftr-497	384	61	without	without	ADP
ftr-497	384	62	paying	pay	VERB
ftr-497	384	63	any	any	DET
ftr-497	384	64	tax	tax	NOUN
ftr-497	384	65	out	out	ADP
ftr-497	384	66	-	-	PUNCT
ftr-497	384	67	of	of	ADP
ftr-497	384	68	-	-	PUNCT
ftr-497	384	69	pocket	pocket	NOUN
ftr-497	384	70	.	.	PUNCT
ftr-497	385	1	if	if	SCONJ
ftr-497	385	2	the	the	DET
ftr-497	385	3	credit	credit	NOUN
ftr-497	385	4	is	be	AUX
ftr-497	385	5	used	use	VERB
ftr-497	385	6	to	to	PART
ftr-497	385	7	offset	offset	VERB
ftr-497	385	8	tax	tax	NOUN
ftr-497	385	9	due	due	ADP
ftr-497	385	10	on	on	ADP
ftr-497	385	11	lifetime	lifetime	NOUN
ftr-497	385	12	transfers	transfer	NOUN
ftr-497	385	13	,	,	PUNCT
ftr-497	385	14	it	it	PRON
ftr-497	385	15	will	will	AUX
ftr-497	385	16	not	not	PART
ftr-497	385	17	be	be	AUX
ftr-497	385	18	available	available	ADJ
ftr-497	385	19	to	to	PART
ftr-497	385	20	reduce	reduce	VERB
ftr-497	385	21	estate	estate	NOUN
ftr-497	385	22	taxes	taxis	NOUN
ftr-497	385	23	due	due	ADJ
ftr-497	385	24	at	at	ADP
ftr-497	385	25	death.5	death.5	NOUN
ftr-497	385	26	in	in	ADP
ftr-497	385	27	addition	addition	NOUN
ftr-497	385	28	to	to	ADP
ftr-497	385	29	these	these	DET
ftr-497	385	30	exceptions	exception	NOUN
ftr-497	385	31	,	,	PUNCT
ftr-497	385	32	which	which	PRON
ftr-497	385	33	are	be	AUX
ftr-497	385	34	similar	similar	ADJ
ftr-497	385	35	to	to	ADP
ftr-497	385	36	the	the	DET
ftr-497	385	37	exceptions	exception	NOUN
ftr-497	385	38	to	to	ADP
ftr-497	385	39	the	the	DET
ftr-497	385	40	estate	estate	NOUN
ftr-497	385	41	tax	tax	NOUN
ftr-497	385	42	,	,	PUNCT
ftr-497	385	43	amounts	amount	NOUN
ftr-497	385	44	paid	pay	VERB
ftr-497	385	45	on	on	ADP
ftr-497	385	46	behalf	behalf	NOUN
ftr-497	385	47	of	of	ADP
ftr-497	385	48	any	any	DET
ftr-497	385	49	other	other	ADJ
ftr-497	385	50	person	person	NOUN
ftr-497	385	51	as	as	ADP
ftr-497	385	52	tuition	tuition	NOUN
ftr-497	385	53	to	to	ADP
ftr-497	385	54	educational	educational	ADJ
ftr-497	385	55	institutions	institution	NOUN
ftr-497	385	56	that	that	PRON
ftr-497	385	57	meet	meet	VERB
ftr-497	385	58	certain	certain	ADJ
ftr-497	385	59	criteria	criterion	NOUN
ftr-497	385	60	(	(	PUNCT
ftr-497	385	61	meant	mean	VERB
ftr-497	385	62	to	to	PART
ftr-497	385	63	ensure	ensure	VERB
ftr-497	385	64	that	that	SCONJ
ftr-497	385	65	the	the	DET
ftr-497	385	66	institutions	institution	NOUN
ftr-497	385	67	are	be	AUX
ftr-497	385	68	bona	bona	ADJ
ftr-497	385	69	fide	fide	ADJ
ftr-497	385	70	)	)	PUNCT
ftr-497	385	71	are	be	AUX
ftr-497	385	72	not	not	PART
ftr-497	385	73	subject	subject	ADJ
ftr-497	385	74	to	to	ADP
ftr-497	385	75	gift	gift	NOUN
ftr-497	385	76	tax.52	tax.52	NOUN
ftr-497	385	77	neither	neither	CCONJ
ftr-497	385	78	are	be	VERB
ftr-497	385	79	amounts	amount	NOUN
ftr-497	385	80	paid	pay	VERB
ftr-497	385	81	to	to	ADP
ftr-497	385	82	a	a	DET
ftr-497	385	83	medical	medical	ADJ
ftr-497	385	84	care	care	NOUN
ftr-497	385	85	provider	provider	NOUN
ftr-497	385	86	for	for	ADP
ftr-497	385	87	the	the	DET
ftr-497	385	88	medical	medical	ADJ
ftr-497	385	89	care	care	NOUN
ftr-497	385	90	of	of	ADP
ftr-497	385	91	any	any	DET
ftr-497	385	92	other	other	ADJ
ftr-497	385	93	person.53	person.53	NOUN
ftr-497	385	94	finally	finally	ADV
ftr-497	385	95	,	,	PUNCT
ftr-497	385	96	there	there	PRON
ftr-497	385	97	is	be	VERB
ftr-497	385	98	the	the	DET
ftr-497	385	99	annual	annual	ADJ
ftr-497	385	100	exclusion	exclusion	NOUN
ftr-497	385	101	from	from	ADP
ftr-497	385	102	gift	gift	NOUN
ftr-497	385	103	tax	tax	NOUN
ftr-497	385	104	.	.	PUNCT
ftr-497	386	1	under	under	ADP
ftr-497	386	2	the	the	DET
ftr-497	386	3	annual	annual	ADJ
ftr-497	386	4	exclusion	exclusion	NOUN
ftr-497	386	5	,	,	PUNCT
ftr-497	386	6	an	an	DET
ftr-497	386	7	individual	individual	NOUN
ftr-497	386	8	may	may	AUX
ftr-497	386	9	make	make	VERB
ftr-497	386	10	annual	annual	ADJ
ftr-497	386	11	gifts	gift	NOUN
ftr-497	386	12	of	of	ADP
ftr-497	386	13	property	property	NOUN
ftr-497	386	14	to	to	ADP
ftr-497	386	15	any	any	DET
ftr-497	386	16	number	number	NOUN
ftr-497	386	17	of	of	ADP
ftr-497	386	18	50	50	NUM
ftr-497	386	19	.	.	PUNCT
ftr-497	387	1	irc	irc	PROPN
ftr-497	387	2	§	§	PROPN
ftr-497	387	3	§	§	PROPN
ftr-497	387	4	2522	2522	NUM
ftr-497	387	5	(	(	PUNCT
ftr-497	387	6	allowing	allow	VERB
ftr-497	387	7	a	a	DET
ftr-497	387	8	deduction	deduction	NOUN
ftr-497	387	9	in	in	ADP
ftr-497	387	10	computing	compute	VERB
ftr-497	387	11	taxable	taxable	ADJ
ftr-497	387	12	gifts	gift	NOUN
ftr-497	387	13	for	for	ADP
ftr-497	387	14	the	the	DET
ftr-497	387	15	amount	amount	NOUN
ftr-497	387	16	given	give	VERB
ftr-497	387	17	to	to	ADP
ftr-497	387	18	charity	charity	NOUN
ftr-497	387	19	)	)	PUNCT
ftr-497	387	20	,	,	PUNCT
ftr-497	387	21	2523	2523	NUM
ftr-497	387	22	(	(	PUNCT
ftr-497	387	23	allowing	allow	VERB
ftr-497	387	24	a	a	DET
ftr-497	387	25	deduction	deduction	NOUN
ftr-497	387	26	for	for	ADP
ftr-497	387	27	transfers	transfer	NOUN
ftr-497	387	28	to	to	ADP
ftr-497	387	29	donor	donor	NOUN
ftr-497	387	30	's	's	PART
ftr-497	387	31	spouse	spouse	NOUN
ftr-497	387	32	)	)	PUNCT
ftr-497	387	33	,	,	PUNCT
ftr-497	387	34	2505	2505	NUM
ftr-497	387	35	(	(	PUNCT
ftr-497	387	36	allowing	allow	VERB
ftr-497	387	37	$	$	SYM
ftr-497	387	38	192,800	192,800	NUM
ftr-497	387	39	credit	credit	NOUN
ftr-497	387	40	against	against	ADP
ftr-497	387	41	gift	gift	NOUN
ftr-497	387	42	tax	tax	NOUN
ftr-497	387	43	due	due	ADJ
ftr-497	387	44	reduced	reduce	VERB
ftr-497	387	45	by	by	ADP
ftr-497	387	46	amount	amount	NOUN
ftr-497	387	47	of	of	ADP
ftr-497	387	48	credit	credit	NOUN
ftr-497	387	49	previously	previously	ADV
ftr-497	387	50	used	use	VERB
ftr-497	387	51	)	)	PUNCT
ftr-497	387	52	.	.	PUNCT
ftr-497	388	1	51	51	NUM
ftr-497	388	2	.	.	PUNCT
ftr-497	388	3	irc	irc	PROPN
ftr-497	388	4	§	§	PROPN
ftr-497	388	5	2001(b	2001(b	NUM
ftr-497	388	6	)	)	PUNCT
ftr-497	388	7	.	.	PUNCT
ftr-497	389	1	it	it	PRON
ftr-497	389	2	is	be	AUX
ftr-497	389	3	not	not	PART
ftr-497	389	4	immediately	immediately	ADV
ftr-497	389	5	obvious	obvious	ADJ
ftr-497	389	6	how	how	SCONJ
ftr-497	389	7	the	the	DET
ftr-497	389	8	calculation	calculation	NOUN
ftr-497	389	9	required	require	VERB
ftr-497	389	10	by	by	ADP
ftr-497	389	11	this	this	DET
ftr-497	389	12	section	section	NOUN
ftr-497	389	13	reduces	reduce	VERB
ftr-497	389	14	the	the	DET
ftr-497	389	15	unified	unified	ADJ
ftr-497	389	16	credit	credit	NOUN
ftr-497	389	17	available	available	ADJ
ftr-497	389	18	to	to	ADP
ftr-497	389	19	the	the	DET
ftr-497	389	20	decedent	decedent	NOUN
ftr-497	389	21	's	's	PART
ftr-497	389	22	estate	estate	NOUN
ftr-497	389	23	if	if	SCONJ
ftr-497	389	24	lifetime	lifetime	NOUN
ftr-497	389	25	use	use	NOUN
ftr-497	389	26	of	of	ADP
ftr-497	389	27	the	the	DET
ftr-497	389	28	credit	credit	NOUN
ftr-497	389	29	has	have	AUX
ftr-497	389	30	been	be	AUX
ftr-497	389	31	made	make	VERB
ftr-497	389	32	.	.	PUNCT
ftr-497	390	1	it	it	PRON
ftr-497	390	2	does	do	VERB
ftr-497	390	3	so	so	ADV
ftr-497	390	4	by	by	ADP
ftr-497	390	5	requiring	require	VERB
ftr-497	390	6	that	that	SCONJ
ftr-497	390	7	an	an	DET
ftr-497	390	8	amount	amount	NOUN
ftr-497	390	9	equal	equal	ADJ
ftr-497	390	10	to	to	ADP
ftr-497	390	11	all	all	PRON
ftr-497	390	12	of	of	ADP
ftr-497	390	13	a	a	DET
ftr-497	390	14	decedent	decedent	NOUN
ftr-497	390	15	's	's	PART
ftr-497	390	16	post1976	post1976	NOUN
ftr-497	390	17	taxable	taxable	ADJ
ftr-497	390	18	gifts	gift	NOUN
ftr-497	390	19	be	be	AUX
ftr-497	390	20	added	add	VERB
ftr-497	390	21	to	to	ADP
ftr-497	390	22	the	the	DET
ftr-497	390	23	decedent	decedent	NOUN
ftr-497	390	24	's	's	PART
ftr-497	390	25	taxable	taxable	ADJ
ftr-497	390	26	estate	estate	NOUN
ftr-497	390	27	for	for	ADP
ftr-497	390	28	purposes	purpose	NOUN
ftr-497	390	29	of	of	ADP
ftr-497	390	30	calculating	calculate	VERB
ftr-497	390	31	the	the	DET
ftr-497	390	32	estate	estate	NOUN
ftr-497	390	33	tax	tax	NOUN
ftr-497	390	34	.	.	PUNCT
ftr-497	391	1	while	while	SCONJ
ftr-497	391	2	gifts	gift	NOUN
ftr-497	391	3	covered	cover	VERB
ftr-497	391	4	by	by	ADP
ftr-497	391	5	the	the	DET
ftr-497	391	6	$	$	SYM
ftr-497	391	7	192,800	192,800	NUM
ftr-497	391	8	unified	unified	ADJ
ftr-497	391	9	credit	credit	NOUN
ftr-497	391	10	do	do	AUX
ftr-497	391	11	not	not	PART
ftr-497	391	12	cause	cause	VERB
ftr-497	391	13	tax	tax	NOUN
ftr-497	391	14	to	to	PART
ftr-497	391	15	be	be	AUX
ftr-497	391	16	paid	pay	VERB
ftr-497	391	17	outof	outof	ADJ
ftr-497	391	18	-	-	PUNCT
ftr-497	391	19	pocket	pocket	NOUN
ftr-497	391	20	,	,	PUNCT
ftr-497	391	21	they	they	PRON
ftr-497	391	22	are	be	AUX
ftr-497	391	23	,	,	PUNCT
ftr-497	391	24	nonetheless	nonetheless	ADV
ftr-497	391	25	,	,	PUNCT
ftr-497	391	26	taxable	taxable	ADJ
ftr-497	391	27	as	as	SCONJ
ftr-497	391	28	defined	define	VERB
ftr-497	391	29	in	in	ADP
ftr-497	391	30	section	section	NOUN
ftr-497	391	31	2503	2503	NUM
ftr-497	391	32	,	,	PUNCT
ftr-497	391	33	and	and	CCONJ
ftr-497	391	34	,	,	PUNCT
ftr-497	391	35	thus	thus	ADV
ftr-497	391	36	,	,	PUNCT
ftr-497	391	37	are	be	AUX
ftr-497	391	38	added	add	VERB
ftr-497	391	39	to	to	ADP
ftr-497	391	40	the	the	DET
ftr-497	391	41	taxable	taxable	ADJ
ftr-497	391	42	estate	estate	NOUN
ftr-497	391	43	.	.	PUNCT
ftr-497	392	1	any	any	DET
ftr-497	392	2	credit	credit	NOUN
ftr-497	392	3	used	use	VERB
ftr-497	392	4	during	during	ADP
ftr-497	392	5	life	life	NOUN
ftr-497	392	6	is	be	AUX
ftr-497	392	7	restored	restore	VERB
ftr-497	392	8	to	to	ADP
ftr-497	392	9	the	the	DET
ftr-497	392	10	decedent	decedent	NOUN
ftr-497	392	11	's	's	PART
ftr-497	392	12	estate	estate	NOUN
ftr-497	392	13	and	and	CCONJ
ftr-497	392	14	a	a	DET
ftr-497	392	15	credit	credit	NOUN
ftr-497	392	16	is	be	AUX
ftr-497	392	17	provided	provide	VERB
ftr-497	392	18	for	for	ADP
ftr-497	392	19	any	any	DET
ftr-497	392	20	out	out	ADJ
ftr-497	392	21	-	-	PUNCT
ftr-497	392	22	of	of	ADP
ftr-497	392	23	-	-	PUNCT
ftr-497	392	24	pocket	pocket	NOUN
ftr-497	392	25	gift	gift	NOUN
ftr-497	392	26	tax	tax	NOUN
ftr-497	392	27	paid	pay	VERB
ftr-497	392	28	.	.	PUNCT
ftr-497	393	1	however	however	ADV
ftr-497	393	2	,	,	PUNCT
ftr-497	393	3	because	because	SCONJ
ftr-497	393	4	the	the	DET
ftr-497	393	5	prior	prior	ADJ
ftr-497	393	6	taxable	taxable	ADJ
ftr-497	393	7	gifts	gift	NOUN
ftr-497	393	8	are	be	AUX
ftr-497	393	9	added	add	VERB
ftr-497	393	10	back	back	ADV
ftr-497	393	11	,	,	PUNCT
ftr-497	393	12	these	these	PRON
ftr-497	393	13	siphon	siphon	VERB
ftr-497	393	14	off	off	ADP
ftr-497	393	15	the	the	DET
ftr-497	393	16	benefit	benefit	NOUN
ftr-497	393	17	of	of	ADP
ftr-497	393	18	any	any	DET
ftr-497	393	19	credit	credit	NOUN
ftr-497	393	20	used	use	VERB
ftr-497	393	21	during	during	ADP
ftr-497	393	22	lifetime	lifetime	NOUN
ftr-497	393	23	and	and	CCONJ
ftr-497	393	24	any	any	DET
ftr-497	393	25	gift	gift	NOUN
ftr-497	393	26	tax	tax	NOUN
ftr-497	393	27	paid	pay	VERB
ftr-497	393	28	.	.	PUNCT
ftr-497	394	1	the	the	DET
ftr-497	394	2	net	net	ADJ
ftr-497	394	3	result	result	NOUN
ftr-497	394	4	is	be	AUX
ftr-497	394	5	that	that	SCONJ
ftr-497	394	6	the	the	DET
ftr-497	394	7	decedent	decedent	NOUN
ftr-497	394	8	's	's	PART
ftr-497	394	9	taxable	taxable	ADJ
ftr-497	394	10	estate	estate	NOUN
ftr-497	394	11	is	be	AUX
ftr-497	394	12	boosted	boost	VERB
ftr-497	394	13	into	into	ADP
ftr-497	394	14	higher	high	ADJ
ftr-497	394	15	brackets	bracket	NOUN
ftr-497	394	16	.	.	PUNCT
ftr-497	395	1	52	52	NUM
ftr-497	395	2	.	.	PUNCT
ftr-497	396	1	irc	irc	PROPN
ftr-497	396	2	§	§	PROPN
ftr-497	396	3	2503(e)(2)(a	2503(e)(2)(a	NUM
ftr-497	396	4	)	)	PUNCT
ftr-497	396	5	.	.	PUNCT
ftr-497	397	1	53	53	NUM
ftr-497	397	2	.	.	PUNCT
ftr-497	397	3	irc	irc	PROPN
ftr-497	397	4	§	§	PROPN
ftr-497	397	5	2503(e)(2)(b	2503(e)(2)(b	NUM
ftr-497	397	6	)	)	PUNCT
ftr-497	397	7	.	.	PUNCT
ftr-497	398	1	the	the	DET
ftr-497	398	2	payments	payment	NOUN
ftr-497	398	3	must	must	AUX
ftr-497	398	4	be	be	AUX
ftr-497	398	5	for	for	ADP
ftr-497	398	6	medical	medical	ADJ
ftr-497	398	7	care	care	NOUN
ftr-497	398	8	as	as	SCONJ
ftr-497	398	9	defined	define	VERB
ftr-497	398	10	in	in	ADP
ftr-497	398	11	section	section	NOUN
ftr-497	398	12	213(d)(1	213(d)(1	NUM
ftr-497	398	13	)	)	PUNCT
ftr-497	398	14	,	,	PUNCT
ftr-497	398	15	which	which	PRON
ftr-497	398	16	states	state	VERB
ftr-497	398	17	:	:	PUNCT
ftr-497	398	18	(	(	PUNCT
ftr-497	398	19	1	1	X
ftr-497	398	20	)	)	PUNCT
ftr-497	398	21	the	the	DET
ftr-497	398	22	term	term	NOUN
ftr-497	398	23	"	"	PUNCT
ftr-497	398	24	medical	medical	ADJ
ftr-497	398	25	care	care	NOUN
ftr-497	398	26	"	"	PUNCT
ftr-497	398	27	means	mean	VERB
ftr-497	398	28	amounts	amount	NOUN
ftr-497	398	29	paid(a	paid(a	NOUN
ftr-497	398	30	)	)	PUNCT
ftr-497	398	31	for	for	ADP
ftr-497	398	32	the	the	DET
ftr-497	398	33	diagnosis	diagnosis	NOUN
ftr-497	398	34	,	,	PUNCT
ftr-497	398	35	cure	cure	NOUN
ftr-497	398	36	,	,	PUNCT
ftr-497	398	37	mitigation	mitigation	NOUN
ftr-497	398	38	,	,	PUNCT
ftr-497	398	39	treatment	treatment	NOUN
ftr-497	398	40	,	,	PUNCT
ftr-497	398	41	or	or	CCONJ
ftr-497	398	42	prevention	prevention	NOUN
ftr-497	398	43	of	of	ADP
ftr-497	398	44	disease	disease	NOUN
ftr-497	398	45	,	,	PUNCT
ftr-497	398	46	or	or	CCONJ
ftr-497	398	47	for	for	ADP
ftr-497	398	48	the	the	DET
ftr-497	398	49	purpose	purpose	NOUN
ftr-497	398	50	of	of	ADP
ftr-497	398	51	affecting	affect	VERB
ftr-497	398	52	any	any	DET
ftr-497	398	53	structure	structure	NOUN
ftr-497	398	54	or	or	CCONJ
ftr-497	398	55	function	function	NOUN
ftr-497	398	56	of	of	ADP
ftr-497	398	57	the	the	DET
ftr-497	398	58	body	body	NOUN
ftr-497	398	59	,	,	PUNCT
ftr-497	398	60	(	(	PUNCT
ftr-497	398	61	b	b	NOUN
ftr-497	398	62	)	)	PUNCT
ftr-497	398	63	for	for	ADP
ftr-497	398	64	transportation	transportation	NOUN
ftr-497	398	65	primarily	primarily	ADV
ftr-497	398	66	for	for	ADP
ftr-497	398	67	and	and	CCONJ
ftr-497	398	68	essential	essential	ADJ
ftr-497	398	69	to	to	ADP
ftr-497	398	70	medical	medical	ADJ
ftr-497	398	71	care	care	NOUN
ftr-497	398	72	referred	refer	VERB
ftr-497	398	73	to	to	ADP
ftr-497	398	74	in	in	ADP
ftr-497	398	75	subparagraph	subparagraph	NOUN
ftr-497	398	76	(	(	PUNCT
ftr-497	398	77	a	a	NOUN
ftr-497	398	78	)	)	PUNCT
ftr-497	398	79	,	,	PUNCT
ftr-497	398	80	or	or	CCONJ
ftr-497	398	81	(	(	PUNCT
ftr-497	398	82	c	c	NOUN
ftr-497	398	83	)	)	PUNCT
ftr-497	398	84	for	for	ADP
ftr-497	398	85	insurance	insurance	NOUN
ftr-497	398	86	(	(	PUNCT
ftr-497	398	87	including	include	VERB
ftr-497	398	88	amounts	amount	NOUN
ftr-497	398	89	paid	pay	VERB
ftr-497	398	90	as	as	ADP
ftr-497	398	91	premium	premium	NOUN
ftr-497	398	92	under	under	ADP
ftr-497	398	93	part	part	NOUN
ftr-497	398	94	b	b	PROPN
ftr-497	398	95	of	of	ADP
ftr-497	398	96	title	title	NOUN
ftr-497	398	97	xviii	xviii	PROPN
ftr-497	398	98	of	of	ADP
ftr-497	398	99	the	the	DET
ftr-497	398	100	social	social	ADJ
ftr-497	398	101	security	security	NOUN
ftr-497	398	102	act	act	NOUN
ftr-497	398	103	,	,	PUNCT
ftr-497	398	104	relating	relate	VERB
ftr-497	398	105	to	to	ADP
ftr-497	398	106	supplementary	supplementary	ADJ
ftr-497	398	107	medical	medical	ADJ
ftr-497	398	108	insurance	insurance	NOUN
ftr-497	398	109	for	for	ADP
ftr-497	398	110	the	the	DET
ftr-497	398	111	aged	aged	ADJ
ftr-497	398	112	)	)	PUNCT
ftr-497	398	113	covering	cover	VERB
ftr-497	398	114	medical	medical	ADJ
ftr-497	398	115	care	care	NOUN
ftr-497	398	116	referred	refer	VERB
ftr-497	398	117	to	to	ADP
ftr-497	398	118	in	in	ADP
ftr-497	398	119	subparagraphs	subparagraph	NOUN
ftr-497	398	120	(	(	PUNCT
ftr-497	398	121	a	a	X
ftr-497	398	122	)	)	PUNCT
ftr-497	398	123	and	and	CCONJ
ftr-497	398	124	(	(	PUNCT
ftr-497	398	125	b	b	NOUN
ftr-497	398	126	)	)	PUNCT
ftr-497	398	127	.	.	PUNCT
ftr-497	399	1	in	in	ADP
ftr-497	399	2	addition	addition	NOUN
ftr-497	399	3	,	,	PUNCT
ftr-497	399	4	lodging	lodge	VERB
ftr-497	399	5	while	while	NOUN
ftr-497	399	6	away	away	ADV
ftr-497	399	7	from	from	ADP
ftr-497	399	8	home	home	NOUN
ftr-497	399	9	primarily	primarily	ADV
ftr-497	399	10	for	for	ADP
ftr-497	399	11	and	and	CCONJ
ftr-497	399	12	essential	essential	ADJ
ftr-497	399	13	to	to	ADP
ftr-497	399	14	medical	medical	ADJ
ftr-497	399	15	care	care	NOUN
ftr-497	399	16	is	be	AUX
ftr-497	399	17	also	also	ADV
ftr-497	399	18	within	within	ADP
ftr-497	399	19	the	the	DET
ftr-497	399	20	medical	medical	ADJ
ftr-497	399	21	care	care	NOUN
ftr-497	399	22	definition	definition	NOUN
ftr-497	399	23	,	,	PUNCT
ftr-497	399	24	if	if	SCONJ
ftr-497	399	25	the	the	DET
ftr-497	399	26	care	care	NOUN
ftr-497	399	27	is	be	AUX
ftr-497	399	28	provided	provide	VERB
ftr-497	399	29	by	by	ADP
ftr-497	399	30	a	a	DET
ftr-497	399	31	physician	physician	NOUN
ftr-497	399	32	in	in	ADP
ftr-497	399	33	a	a	DET
ftr-497	399	34	licensed	licensed	ADJ
ftr-497	399	35	hospital	hospital	NOUN
ftr-497	399	36	or	or	CCONJ
ftr-497	399	37	the	the	DET
ftr-497	399	38	equivalent	equivalent	NOUN
ftr-497	399	39	thereof	thereof	ADV
ftr-497	399	40	,	,	PUNCT
ftr-497	399	41	but	but	CCONJ
ftr-497	399	42	the	the	DET
ftr-497	399	43	amount	amount	NOUN
ftr-497	399	44	is	be	AUX
ftr-497	399	45	limited	limit	VERB
ftr-497	399	46	to	to	ADP
ftr-497	399	47	$	$	SYM
ftr-497	399	48	50	50	NUM
ftr-497	399	49	per	per	ADP
ftr-497	399	50	night	night	NOUN
ftr-497	399	51	.	.	PUNCT
ftr-497	400	1	irc	irc	PROPN
ftr-497	400	2	§	§	PROPN
ftr-497	400	3	213(d)(2	213(d)(2	NUM
ftr-497	400	4	)	)	PUNCT
ftr-497	400	5	.	.	PUNCT
ftr-497	401	1	prescribed	prescribed	ADJ
ftr-497	401	2	drugs	drug	NOUN
ftr-497	401	3	are	be	AUX
ftr-497	401	4	also	also	ADV
ftr-497	401	5	within	within	ADP
ftr-497	401	6	the	the	DET
ftr-497	401	7	definition	definition	NOUN
ftr-497	401	8	.	.	PUNCT
ftr-497	402	1	irc	irc	PROPN
ftr-497	402	2	§	§	PROPN
ftr-497	402	3	213(b	213(b	PROPN
ftr-497	402	4	)	)	PUNCT
ftr-497	402	5	,	,	PUNCT
ftr-497	402	6	(	(	PUNCT
ftr-497	402	7	d)(3	d)(3	NOUN
ftr-497	402	8	)	)	PUNCT
ftr-497	402	9	.	.	PUNCT
ftr-497	403	1	cosmetic	cosmetic	ADJ
ftr-497	403	2	surgery	surgery	NOUN
ftr-497	403	3	is	be	AUX
ftr-497	403	4	not	not	PART
ftr-497	403	5	within	within	ADP
ftr-497	403	6	the	the	DET
ftr-497	403	7	definition	definition	NOUN
ftr-497	403	8	.	.	PUNCT
ftr-497	404	1	irc	irc	PROPN
ftr-497	404	2	§	§	PROPN
ftr-497	404	3	213(d)(9	213(d)(9	PROPN
ftr-497	404	4	)	)	PUNCT
ftr-497	404	5	.	.	PUNCT
ftr-497	405	1	[	[	X
ftr-497	405	2	vol	vol	NOUN
ftr-497	405	3	1:7	1:7	NUM
ftr-497	405	4	should	should	AUX
ftr-497	405	5	we	we	PRON
ftr-497	405	6	give	give	VERB
ftr-497	405	7	away	away	ADP
ftr-497	405	8	the	the	DET
ftr-497	405	9	atumal	atumal	ADJ
ftr-497	405	10	erclusion	erclusion	NOUN
ftr-497	405	11	?	?	PUNCT
ftr-497	406	1	persons	person	NOUN
ftr-497	406	2	of	of	ADP
ftr-497	406	3	up	up	ADP
ftr-497	406	4	to	to	PART
ftr-497	406	5	$	$	SYM
ftr-497	406	6	10,000	10,000	NUM
ftr-497	406	7	each	each	PRON
ftr-497	406	8	without	without	ADP
ftr-497	406	9	incurring	incur	VERB
ftr-497	406	10	any	any	DET
ftr-497	406	11	gift	gift	NOUN
ftr-497	406	12	tax	tax	NOUN
ftr-497	406	13	,	,	PUNCT
ftr-497	406	14	so	so	ADV
ftr-497	406	15	long	long	ADV
ftr-497	406	16	as	as	SCONJ
ftr-497	406	17	the	the	DET
ftr-497	406	18	gift	gift	NOUN
ftr-497	406	19	is	be	AUX
ftr-497	406	20	not	not	PART
ftr-497	406	21	a	a	DET
ftr-497	406	22	gift	gift	NOUN
ftr-497	406	23	of	of	ADP
ftr-497	406	24	a	a	DET
ftr-497	406	25	future	future	ADJ
ftr-497	406	26	interest	interest	NOUN
ftr-497	406	27	in	in	ADP
ftr-497	406	28	property	property	NOUN
ftr-497	406	29	.	.	PUNCT
ftr-497	406	30	'	'	PUNCT
ftr-497	407	1	4	4	NUM
ftr-497	407	2	.	.	X
ftr-497	407	3	inportant	inportant	ADJ
ftr-497	407	4	continuing	continue	VERB
ftr-497	407	5	advantages	advantage	NOUN
ftr-497	407	6	of	of	ADP
ftr-497	407	7	making	make	VERB
ftr-497	407	8	gifts	gift	NOUN
ftr-497	407	9	,	,	PUNCT
ftr-497	407	10	including	include	VERB
ftr-497	407	11	use	use	NOUN
ftr-497	407	12	of	of	ADP
ftr-497	407	13	the	the	DET
ftr-497	407	14	annual	annual	ADJ
ftr-497	407	15	exclusion.-despite	exclusion.-despite	ADJ
ftr-497	407	16	the	the	DET
ftr-497	407	17	significant	significant	ADJ
ftr-497	407	18	1976	1976	NUM
ftr-497	407	19	changes	change	NOUN
ftr-497	407	20	,	,	PUNCT
ftr-497	407	21	there	there	PRON
ftr-497	407	22	are	be	VERB
ftr-497	407	23	still	still	ADV
ftr-497	407	24	three	three	NUM
ftr-497	407	25	important	important	ADJ
ftr-497	407	26	advantages	advantage	NOUN
ftr-497	407	27	to	to	ADP
ftr-497	407	28	making	make	VERB
ftr-497	407	29	lifetime	lifetime	NOUN
ftr-497	407	30	gifts	gift	NOUN
ftr-497	407	31	rather	rather	ADV
ftr-497	407	32	than	than	ADP
ftr-497	407	33	testamentary	testamentary	ADJ
ftr-497	407	34	transfers	transfer	NOUN
ftr-497	407	35	.	.	PUNCT
ftr-497	408	1	a.	a.	PROPN
ftr-497	408	2	renoval	renoval	PROPN
ftr-497	408	3	of	of	ADP
ftr-497	408	4	appreciation	appreciation	NOUN
ftr-497	408	5	from	from	ADP
ftr-497	408	6	the	the	DET
ftr-497	408	7	donor	donor	NOUN
ftr-497	408	8	's	's	PART
ftr-497	408	9	estate.-as	estate.-as	PRON
ftr-497	408	10	noted	note	VERB
ftr-497	408	11	above	above	ADV
ftr-497	408	12	,	,	PUNCT
ftr-497	408	13	the	the	DET
ftr-497	408	14	transferor	transferor	NOUN
ftr-497	408	15	is	be	AUX
ftr-497	408	16	not	not	PART
ftr-497	408	17	subject	subject	ADJ
ftr-497	408	18	to	to	AUX
ftr-497	408	19	transfer	transfer	VERB
ftr-497	408	20	tax	tax	NOUN
ftr-497	408	21	on	on	ADP
ftr-497	408	22	any	any	DET
ftr-497	408	23	appreciation	appreciation	NOUN
ftr-497	408	24	that	that	PRON
ftr-497	408	25	occurs	occur	VERB
ftr-497	408	26	with	with	ADP
ftr-497	408	27	respect	respect	NOUN
ftr-497	408	28	to	to	ADP
ftr-497	408	29	the	the	DET
ftr-497	408	30	transferred	transfer	VERB
ftr-497	408	31	property	property	NOUN
ftr-497	408	32	after	after	ADP
ftr-497	408	33	the	the	DET
ftr-497	408	34	date	date	NOUN
ftr-497	408	35	of	of	ADP
ftr-497	408	36	the	the	DET
ftr-497	408	37	gift	gift	NOUN
ftr-497	408	38	.	.	PUNCT
ftr-497	409	1	55	55	NUM
ftr-497	409	2	if	if	SCONJ
ftr-497	409	3	the	the	DET
ftr-497	409	4	same	same	ADJ
ftr-497	409	5	property	property	NOUN
ftr-497	409	6	were	be	AUX
ftr-497	409	7	held	hold	VERB
ftr-497	409	8	until	until	ADP
ftr-497	409	9	death	death	NOUN
ftr-497	409	10	,	,	PUNCT
ftr-497	409	11	any	any	DET
ftr-497	409	12	such	such	ADJ
ftr-497	409	13	appreciation	appreciation	NOUN
ftr-497	409	14	would	would	AUX
ftr-497	409	15	be	be	AUX
ftr-497	409	16	subject	subject	ADJ
ftr-497	409	17	to	to	ADP
ftr-497	409	18	estate	estate	NOUN
ftr-497	409	19	tax	tax	NOUN
ftr-497	409	20	.	.	PUNCT
ftr-497	410	1	b.	b.	PROPN
ftr-497	410	2	gift	gift	NOUN
ftr-497	410	3	tax	tax	NOUN
ftr-497	410	4	is	be	AUX
ftr-497	410	5	calculated	calculate	VERB
ftr-497	410	6	on	on	ADP
ftr-497	410	7	a	a	DET
ftr-497	410	8	tax	tax	NOUN
ftr-497	410	9	echsive	echsive	NOUN
ftr-497	410	10	basis.-second	basis.-second	PROPN
ftr-497	410	11	,	,	PUNCT
ftr-497	410	12	although	although	SCONJ
ftr-497	410	13	the	the	DET
ftr-497	410	14	estate	estate	NOUN
ftr-497	410	15	and	and	CCONJ
ftr-497	410	16	gift	gift	NOUN
ftr-497	410	17	tax	tax	NOUN
ftr-497	410	18	systems	system	NOUN
ftr-497	410	19	now	now	ADV
ftr-497	410	20	use	use	VERB
ftr-497	410	21	the	the	DET
ftr-497	410	22	same	same	ADJ
ftr-497	410	23	rates	rate	NOUN
ftr-497	410	24	to	to	PART
ftr-497	410	25	calculate	calculate	VERB
ftr-497	410	26	the	the	DET
ftr-497	410	27	amount	amount	NOUN
ftr-497	410	28	of	of	ADP
ftr-497	410	29	tax	tax	NOUN
ftr-497	410	30	due	due	ADJ
ftr-497	410	31	,	,	PUNCT
ftr-497	410	32	the	the	DET
ftr-497	410	33	method	method	NOUN
ftr-497	410	34	of	of	ADP
ftr-497	410	35	making	make	VERB
ftr-497	410	36	the	the	DET
ftr-497	410	37	calculation	calculation	NOUN
ftr-497	410	38	differs	differ	VERB
ftr-497	410	39	in	in	ADP
ftr-497	410	40	a	a	DET
ftr-497	410	41	way	way	NOUN
ftr-497	410	42	that	that	PRON
ftr-497	410	43	favors	favor	VERB
ftr-497	410	44	lifetime	lifetime	NOUN
ftr-497	410	45	gifts	gift	NOUN
ftr-497	410	46	.	.	PUNCT
ftr-497	411	1	when	when	SCONJ
ftr-497	411	2	an	an	DET
ftr-497	411	3	individual	individual	NOUN
ftr-497	411	4	dies	die	VERB
ftr-497	411	5	,	,	PUNCT
ftr-497	411	6	all	all	PRON
ftr-497	411	7	of	of	ADP
ftr-497	411	8	his	his	PRON
ftr-497	411	9	property	property	NOUN
ftr-497	411	10	is	be	AUX
ftr-497	411	11	subject	subject	ADJ
ftr-497	411	12	to	to	ADP
ftr-497	411	13	estate	estate	NOUN
ftr-497	411	14	tax	tax	NOUN
ftr-497	411	15	,	,	PUNCT
ftr-497	411	16	including	include	VERB
ftr-497	411	17	the	the	DET
ftr-497	411	18	assets	asset	NOUN
ftr-497	411	19	used	use	VERB
ftr-497	411	20	to	to	PART
ftr-497	411	21	pay	pay	VERB
ftr-497	411	22	the	the	DET
ftr-497	411	23	estate	estate	NOUN
ftr-497	411	24	tax	tax	NOUN
ftr-497	411	25	.	.	PUNCT
ftr-497	411	26	"	"	PUNCT
ftr-497	412	1	however	however	ADV
ftr-497	412	2	,	,	PUNCT
ftr-497	412	3	gift	gift	NOUN
ftr-497	412	4	tax	tax	NOUN
ftr-497	412	5	is	be	AUX
ftr-497	412	6	imposed	impose	VERB
ftr-497	412	7	only	only	ADV
ftr-497	412	8	on	on	ADP
ftr-497	412	9	the	the	DET
ftr-497	412	10	amount	amount	NOUN
ftr-497	412	11	given	give	VERB
ftr-497	412	12	away	away	ADP
ftr-497	412	13	by	by	ADP
ftr-497	412	14	the	the	DET
ftr-497	412	15	transferor	transferor	NOUN
ftr-497	412	16	.	.	PUNCT
ftr-497	413	1	the	the	DET
ftr-497	413	2	payment	payment	NOUN
ftr-497	413	3	of	of	ADP
ftr-497	413	4	gift	gift	NOUN
ftr-497	413	5	tax	tax	NOUN
ftr-497	413	6	by	by	ADP
ftr-497	413	7	the	the	DET
ftr-497	413	8	transferor	transferor	NOUN
ftr-497	413	9	is	be	AUX
ftr-497	413	10	not	not	PART
ftr-497	413	11	viewed	view	VERB
ftr-497	413	12	as	as	ADP
ftr-497	413	13	an	an	DET
ftr-497	413	14	additional	additional	ADJ
ftr-497	413	15	gift	gift	NOUN
ftr-497	413	16	,	,	PUNCT
ftr-497	413	17	but	but	CCONJ
ftr-497	413	18	rather	rather	ADV
ftr-497	413	19	the	the	DET
ftr-497	413	20	satisfaction	satisfaction	NOUN
ftr-497	413	21	of	of	ADP
ftr-497	413	22	a	a	DET
ftr-497	413	23	legal	legal	ADJ
ftr-497	413	24	obligation	obligation	NOUN
ftr-497	413	25	.	.	PUNCT
ftr-497	413	26	"	"	PUNCT
ftr-497	414	1	thus	thus	ADV
ftr-497	414	2	,	,	PUNCT
ftr-497	414	3	the	the	DET
ftr-497	414	4	dollars	dollar	NOUN
ftr-497	414	5	used	use	VERB
ftr-497	414	6	to	to	PART
ftr-497	414	7	pay	pay	VERB
ftr-497	414	8	gift	gift	NOUN
ftr-497	414	9	tax	tax	NOUN
ftr-497	414	10	are	be	AUX
ftr-497	414	11	generally	generally	ADV
ftr-497	414	12	not	not	PART
ftr-497	414	13	subject	subject	ADJ
ftr-497	414	14	to	to	ADP
ftr-497	414	15	gift	gift	NOUN
ftr-497	414	16	or	or	CCONJ
ftr-497	414	17	estate	estate	NOUN
ftr-497	414	18	tax	tax	NOUN
ftr-497	414	19	.	.	PUNCT
ftr-497	415	1	s	s	PART
ftr-497	415	2	54	54	NUM
ftr-497	415	3	.	.	PUNCT
ftr-497	416	1	irc	irc	PROPN
ftr-497	416	2	§	§	PROPN
ftr-497	416	3	2503(b	2503(b	NUM
ftr-497	416	4	)	)	PUNCT
ftr-497	416	5	.	.	PUNCT
ftr-497	417	1	55	55	NUM
ftr-497	417	2	.	.	PUNCT
ftr-497	418	1	the	the	DET
ftr-497	418	2	estate	estate	NOUN
ftr-497	418	3	tax	tax	NOUN
ftr-497	418	4	generally	generally	ADV
ftr-497	418	5	applies	apply	VERB
ftr-497	418	6	to	to	ADP
ftr-497	418	7	property	property	NOUN
ftr-497	418	8	in	in	ADP
ftr-497	418	9	which	which	PRON
ftr-497	418	10	the	the	DET
ftr-497	418	11	decedent	decedent	NOUN
ftr-497	418	12	has	have	VERB
ftr-497	418	13	some	some	DET
ftr-497	418	14	interest	interest	NOUN
ftr-497	418	15	or	or	CCONJ
ftr-497	418	16	over	over	ADP
ftr-497	418	17	which	which	PRON
ftr-497	418	18	he	he	PRON
ftr-497	418	19	has	have	VERB
ftr-497	418	20	some	some	DET
ftr-497	418	21	control	control	NOUN
ftr-497	418	22	at	at	ADP
ftr-497	418	23	death	death	NOUN
ftr-497	418	24	.	.	PUNCT
ftr-497	419	1	irc	irc	PROPN
ftr-497	419	2	§	§	PROPN
ftr-497	419	3	§	§	PROPN
ftr-497	419	4	2031	2031	NUM
ftr-497	419	5	-	-	SYM
ftr-497	419	6	2044	2044	NUM
ftr-497	419	7	.	.	PUNCT
ftr-497	420	1	property	property	NOUN
ftr-497	420	2	the	the	DET
ftr-497	420	3	decedent	decedent	NOUN
ftr-497	420	4	gave	give	VERB
ftr-497	420	5	away	away	ADP
ftr-497	420	6	absolutely	absolutely	ADV
ftr-497	420	7	during	during	ADP
ftr-497	420	8	life	life	NOUN
ftr-497	420	9	is	be	AUX
ftr-497	420	10	thus	thus	ADV
ftr-497	420	11	not	not	PART
ftr-497	420	12	included	include	VERB
ftr-497	420	13	in	in	ADP
ftr-497	420	14	the	the	DET
ftr-497	420	15	decedent	decedent	NOUN
ftr-497	420	16	's	's	PART
ftr-497	420	17	estate	estate	NOUN
ftr-497	420	18	.	.	PUNCT
ftr-497	421	1	see	see	VERB
ftr-497	421	2	irc	irc	PROPN
ftr-497	421	3	§	§	PROPN
ftr-497	421	4	2031	2031	NUM
ftr-497	421	5	;	;	PUNCT
ftr-497	421	6	regs	reg	NOUN
ftr-497	421	7	.	.	PUNCT
ftr-497	422	1	§	§	PROPN
ftr-497	422	2	20.2031	20.2031	NUM
ftr-497	422	3	-	-	SYM
ftr-497	422	4	1	1	NUM
ftr-497	422	5	.	.	PUNCT
ftr-497	423	1	while	while	SCONJ
ftr-497	423	2	an	an	DET
ftr-497	423	3	amount	amount	NOUN
ftr-497	423	4	equal	equal	ADJ
ftr-497	423	5	to	to	ADP
ftr-497	423	6	any	any	DET
ftr-497	423	7	post-1976	post-1976	NOUN
ftr-497	423	8	taxable	taxable	ADJ
ftr-497	423	9	gifts	gift	NOUN
ftr-497	423	10	is	be	AUX
ftr-497	423	11	added	add	VERB
ftr-497	423	12	to	to	ADP
ftr-497	423	13	the	the	DET
ftr-497	423	14	taxable	taxable	ADJ
ftr-497	423	15	estate	estate	NOUN
ftr-497	423	16	,	,	PUNCT
ftr-497	423	17	any	any	DET
ftr-497	423	18	unified	unified	ADJ
ftr-497	423	19	credit	credit	NOUN
ftr-497	423	20	used	use	VERB
ftr-497	423	21	or	or	CCONJ
ftr-497	423	22	gift	gift	NOUN
ftr-497	423	23	tax	tax	NOUN
ftr-497	423	24	paid	pay	VERB
ftr-497	423	25	is	be	AUX
ftr-497	423	26	effectively	effectively	ADV
ftr-497	423	27	used	use	VERB
ftr-497	423	28	to	to	PART
ftr-497	423	29	offset	offset	VERB
ftr-497	423	30	the	the	DET
ftr-497	423	31	tax	tax	NOUN
ftr-497	423	32	caused	cause	VERB
ftr-497	423	33	by	by	ADP
ftr-497	423	34	this	this	DET
ftr-497	423	35	inclusion	inclusion	NOUN
ftr-497	423	36	.	.	PUNCT
ftr-497	424	1	see	see	VERB
ftr-497	424	2	discussion	discussion	NOUN
ftr-497	424	3	supra	supra	PROPN
ftr-497	424	4	note	note	PROPN
ftr-497	424	5	51	51	NUM
ftr-497	424	6	.	.	PUNCT
ftr-497	425	1	there	there	PRON
ftr-497	425	2	are	be	VERB
ftr-497	425	3	a	a	DET
ftr-497	425	4	few	few	ADJ
ftr-497	425	5	types	type	NOUN
ftr-497	425	6	of	of	ADP
ftr-497	425	7	property	property	NOUN
ftr-497	425	8	interests	interest	NOUN
ftr-497	425	9	which	which	PRON
ftr-497	425	10	,	,	PUNCT
ftr-497	425	11	if	if	SCONJ
ftr-497	425	12	given	give	VERB
ftr-497	425	13	away	away	ADP
ftr-497	425	14	within	within	ADP
ftr-497	425	15	three	three	NUM
ftr-497	425	16	years	year	NOUN
ftr-497	425	17	prior	prior	ADV
ftr-497	425	18	to	to	ADP
ftr-497	425	19	the	the	DET
ftr-497	425	20	decedent	decedent	NOUN
ftr-497	425	21	's	's	PART
ftr-497	425	22	death	death	NOUN
ftr-497	425	23	,	,	PUNCT
ftr-497	425	24	are	be	AUX
ftr-497	425	25	brought	bring	VERB
ftr-497	425	26	back	back	ADV
ftr-497	425	27	into	into	ADP
ftr-497	425	28	a	a	DET
ftr-497	425	29	decedent	decedent	NOUN
ftr-497	425	30	's	's	PART
ftr-497	425	31	estate	estate	NOUN
ftr-497	425	32	at	at	ADP
ftr-497	425	33	date	date	NOUN
ftr-497	425	34	of	of	ADP
ftr-497	425	35	death	death	NOUN
ftr-497	425	36	values	value	NOUN
ftr-497	425	37	,	,	PUNCT
ftr-497	425	38	but	but	CCONJ
ftr-497	425	39	these	these	PRON
ftr-497	425	40	are	be	AUX
ftr-497	425	41	exceptions	exception	NOUN
ftr-497	425	42	.	.	PUNCT
ftr-497	426	1	irc	irc	PROPN
ftr-497	426	2	§	§	PROPN
ftr-497	426	3	2035(d)(2	2035(d)(2	NOUN
ftr-497	426	4	)	)	PUNCT
ftr-497	426	5	.	.	PUNCT
ftr-497	427	1	56	56	NUM
ftr-497	427	2	.	.	PUNCT
ftr-497	428	1	the	the	DET
ftr-497	428	2	estate	estate	NOUN
ftr-497	428	3	tax	tax	NOUN
ftr-497	428	4	is	be	AUX
ftr-497	428	5	imposed	impose	VERB
ftr-497	428	6	on	on	ADP
ftr-497	428	7	the	the	DET
ftr-497	428	8	decedent	decedent	NOUN
ftr-497	428	9	's	's	PART
ftr-497	428	10	taxable	taxable	ADJ
ftr-497	428	11	estate	estate	NOUN
ftr-497	428	12	.	.	PUNCT
ftr-497	429	1	irc	irc	AUX
ftr-497	429	2	§	§	PROPN
ftr-497	429	3	200	200	NUM
ftr-497	429	4	1(bl	1(bl	NUM
ftr-497	429	5	1(4	1(4	NUM
ftr-497	429	6	)	)	PUNCT
ftr-497	429	7	.	.	PUNCT
ftr-497	430	1	in	in	ADP
ftr-497	430	2	calculating	calculate	VERB
ftr-497	430	3	the	the	DET
ftr-497	430	4	estate	estate	NOUN
ftr-497	430	5	tax	tax	NOUN
ftr-497	430	6	due	due	ADJ
ftr-497	430	7	,	,	PUNCT
ftr-497	430	8	no	no	DET
ftr-497	430	9	deduction	deduction	NOUN
ftr-497	430	10	from	from	ADP
ftr-497	430	11	the	the	DET
ftr-497	430	12	gross	gross	ADJ
ftr-497	430	13	estate	estate	NOUN
ftr-497	430	14	is	be	AUX
ftr-497	430	15	granted	grant	VERB
ftr-497	430	16	for	for	ADP
ftr-497	430	17	the	the	DET
ftr-497	430	18	payment	payment	NOUN
ftr-497	430	19	of	of	ADP
ftr-497	430	20	estate	estate	NOUN
ftr-497	430	21	tax	tax	NOUN
ftr-497	430	22	.	.	PUNCT
ftr-497	431	1	cf	cf	NOUN
ftr-497	431	2	.	.	PROPN
ftr-497	431	3	,	,	PUNCT
ftr-497	431	4	irc	irc	PROPN
ftr-497	431	5	§	§	PROPN
ftr-497	431	6	§	§	PROPN
ftr-497	431	7	2051	2051	NUM
ftr-497	431	8	-	-	SYM
ftr-497	431	9	2056a	2056a	NUM
ftr-497	431	10	(	(	PUNCT
ftr-497	431	11	listing	list	VERB
ftr-497	431	12	all	all	DET
ftr-497	431	13	deductions	deduction	NOUN
ftr-497	431	14	permitted	permit	VERB
ftr-497	431	15	for	for	ADP
ftr-497	431	16	estate	estate	NOUN
ftr-497	431	17	tax	tax	NOUN
ftr-497	431	18	purposes	purpose	NOUN
ftr-497	431	19	and	and	CCONJ
ftr-497	431	20	not	not	PART
ftr-497	431	21	granting	grant	VERB
ftr-497	431	22	any	any	DET
ftr-497	431	23	deduction	deduction	NOUN
ftr-497	431	24	for	for	ADP
ftr-497	431	25	federal	federal	ADJ
ftr-497	431	26	estate	estate	NOUN
ftr-497	431	27	tax	tax	NOUN
ftr-497	431	28	paid	pay	VERB
ftr-497	431	29	)	)	PUNCT
ftr-497	431	30	.	.	PUNCT
ftr-497	432	1	57	57	NUM
ftr-497	432	2	.	.	PUNCT
ftr-497	432	3	irc	irc	PROPN
ftr-497	432	4	§	§	PROPN
ftr-497	432	5	2502(c	2502(c	NOUN
ftr-497	432	6	)	)	PUNCT
ftr-497	432	7	.	.	PUNCT
ftr-497	433	1	58	58	NUM
ftr-497	433	2	.	.	PUNCT
ftr-497	434	1	there	there	PRON
ftr-497	434	2	is	be	VERB
ftr-497	434	3	an	an	DET
ftr-497	434	4	exception	exception	NOUN
ftr-497	434	5	to	to	ADP
ftr-497	434	6	this	this	DET
ftr-497	434	7	rule	rule	NOUN
ftr-497	434	8	only	only	ADV
ftr-497	434	9	where	where	SCONJ
ftr-497	434	10	the	the	DET
ftr-497	434	11	donor	donor	NOUN
ftr-497	434	12	dies	die	VERB
ftr-497	434	13	within	within	ADP
ftr-497	434	14	three	three	NUM
ftr-497	434	15	years	year	NOUN
ftr-497	434	16	after	after	ADP
ftr-497	434	17	making	make	VERB
ftr-497	434	18	the	the	DET
ftr-497	434	19	gift	gift	NOUN
ftr-497	434	20	.	.	PUNCT
ftr-497	435	1	irc	irc	PROPN
ftr-497	435	2	§	§	PROPN
ftr-497	435	3	2035(c	2035(c	NUM
ftr-497	435	4	)	)	PUNCT
ftr-497	435	5	.	.	PUNCT
ftr-497	436	1	in	in	ADP
ftr-497	436	2	that	that	DET
ftr-497	436	3	situation	situation	NOUN
ftr-497	436	4	,	,	PUNCT
ftr-497	436	5	the	the	DET
ftr-497	436	6	gift	gift	NOUN
ftr-497	436	7	tax	tax	NOUN
ftr-497	436	8	the	the	DET
ftr-497	436	9	donor	donor	NOUN
ftr-497	436	10	paid	pay	VERB
ftr-497	436	11	is	be	AUX
ftr-497	436	12	included	include	VERB
ftr-497	436	13	in	in	ADP
ftr-497	436	14	his	his	PRON
ftr-497	436	15	estate	estate	NOUN
ftr-497	436	16	and	and	CCONJ
ftr-497	436	17	is	be	AUX
ftr-497	436	18	subject	subject	ADJ
ftr-497	436	19	to	to	ADP
ftr-497	436	20	estate	estate	NOUN
ftr-497	436	21	tax	tax	NOUN
ftr-497	436	22	.	.	PUNCT
ftr-497	437	1	i	i	PRON
ftr-497	437	2	d.	d.	PROPN
ftr-497	437	3	unless	unless	SCONJ
ftr-497	437	4	this	this	DET
ftr-497	437	5	exception	exception	NOUN
ftr-497	437	6	applies	apply	VERB
ftr-497	437	7	,	,	PUNCT
ftr-497	437	8	however	however	ADV
ftr-497	437	9	,	,	PUNCT
ftr-497	437	10	paying	pay	VERB
ftr-497	437	11	gift	gift	NOUN
ftr-497	437	12	tax	tax	NOUN
ftr-497	437	13	on	on	ADP
ftr-497	437	14	a	a	DET
ftr-497	437	15	specific	specific	ADJ
ftr-497	437	16	amount	amount	NOUN
ftr-497	437	17	is	be	AUX
ftr-497	437	18	less	less	ADV
ftr-497	437	19	burdensome	burdensome	ADJ
ftr-497	437	20	than	than	ADP
ftr-497	437	21	paying	pay	VERB
ftr-497	437	22	estate	estate	NOUN
ftr-497	437	23	tax	tax	NOUN
ftr-497	437	24	thereon	thereon	NOUN
ftr-497	437	25	.	.	PUNCT
ftr-497	438	1	to	to	PART
ftr-497	438	2	illustrate	illustrate	VERB
ftr-497	438	3	,	,	PUNCT
ftr-497	438	4	assume	assume	VERB
ftr-497	438	5	an	an	DET
ftr-497	438	6	individual	individual	NOUN
ftr-497	438	7	wants	want	VERB
ftr-497	438	8	to	to	PART
ftr-497	438	9	transfer	transfer	VERB
ftr-497	438	10	si	si	NOUN
ftr-497	438	11	million	million	NUM
ftr-497	438	12	to	to	ADP
ftr-497	438	13	his	his	PRON
ftr-497	438	14	children	child	NOUN
ftr-497	438	15	.	.	PUNCT
ftr-497	439	1	further	far	ADV
ftr-497	439	2	assume	assume	VERB
ftr-497	439	3	that	that	SCONJ
ftr-497	439	4	the	the	DET
ftr-497	439	5	estate	estate	NOUN
ftr-497	439	6	and	and	CCONJ
ftr-497	439	7	gift	gift	NOUN
ftr-497	439	8	tax	tax	NOUN
ftr-497	439	9	rate	rate	NOUN
ftr-497	439	10	on	on	ADP
ftr-497	439	11	all	all	DET
ftr-497	439	12	gratuitous	gratuitous	ADJ
ftr-497	439	13	transfers	transfer	NOUN
ftr-497	439	14	is	be	AUX
ftr-497	439	15	a	a	DET
ftr-497	439	16	flat	flat	ADJ
ftr-497	439	17	50	50	NUM
ftr-497	439	18	%	%	NOUN
ftr-497	439	19	.	.	PUNCT
ftr-497	440	1	if	if	SCONJ
ftr-497	440	2	the	the	DET
ftr-497	440	3	1993	1993	NUM
ftr-497	440	4	]	]	PUNCT
ftr-497	440	5	florida	florida	PROPN
ftr-497	440	6	tax	tax	PROPN
ftr-497	440	7	review	review	PROPN
ftr-497	440	8	c.	c.	NOUN
ftr-497	440	9	the	the	DET
ftr-497	440	10	annual	annual	ADJ
ftr-497	440	11	exclusion.-the	exclusion.-the	PRON
ftr-497	440	12	third	third	ADJ
ftr-497	440	13	major	major	ADJ
ftr-497	440	14	advantage	advantage	NOUN
ftr-497	440	15	to	to	ADP
ftr-497	440	16	making	make	VERB
ftr-497	440	17	lifetime	lifetime	NOUN
ftr-497	440	18	gifts	gift	NOUN
ftr-497	440	19	is	be	AUX
ftr-497	440	20	the	the	DET
ftr-497	440	21	use	use	NOUN
ftr-497	440	22	of	of	ADP
ftr-497	440	23	the	the	DET
ftr-497	440	24	annual	annual	ADJ
ftr-497	440	25	exclusion	exclusion	NOUN
ftr-497	440	26	.	.	PUNCT
ftr-497	441	1	because	because	SCONJ
ftr-497	441	2	the	the	DET
ftr-497	441	3	exclusion	exclusion	NOUN
ftr-497	441	4	is	be	AUX
ftr-497	441	5	calculated	calculate	VERB
ftr-497	441	6	on	on	ADP
ftr-497	441	7	a	a	DET
ftr-497	441	8	per	per	ADJ
ftr-497	441	9	year	year	NOUN
ftr-497	441	10	,	,	PUNCT
ftr-497	441	11	per	per	ADP
ftr-497	441	12	donee	donee	NOUN
ftr-497	441	13	basis	basis	NOUN
ftr-497	441	14	,	,	PUNCT
ftr-497	441	15	an	an	DET
ftr-497	441	16	individual	individual	NOUN
ftr-497	441	17	who	who	PRON
ftr-497	441	18	has	have	VERB
ftr-497	441	19	the	the	DET
ftr-497	441	20	resources	resource	NOUN
ftr-497	441	21	can	can	AUX
ftr-497	441	22	transfer	transfer	VERB
ftr-497	441	23	substantial	substantial	ADJ
ftr-497	441	24	amounts	amount	NOUN
ftr-497	441	25	of	of	ADP
ftr-497	441	26	wealth	wealth	NOUN
ftr-497	441	27	under	under	ADP
ftr-497	441	28	the	the	DET
ftr-497	441	29	exclusion	exclusion	NOUN
ftr-497	441	30	.	.	PUNCT
ftr-497	442	1	for	for	ADP
ftr-497	442	2	example	example	NOUN
ftr-497	442	3	,	,	PUNCT
ftr-497	442	4	if	if	SCONJ
ftr-497	442	5	the	the	DET
ftr-497	442	6	individual	individual	NOUN
ftr-497	442	7	has	have	VERB
ftr-497	442	8	nine	nine	NUM
ftr-497	442	9	donees	donee	NOUN
ftr-497	442	10	,	,	PUNCT
ftr-497	442	11	the	the	DET
ftr-497	442	12	individual	individual	NOUN
ftr-497	442	13	can	can	AUX
ftr-497	442	14	give	give	VERB
ftr-497	442	15	$	$	SYM
ftr-497	442	16	10,000	10,000	NUM
ftr-497	442	17	to	to	ADP
ftr-497	442	18	each	each	DET
ftr-497	442	19	donee	donee	NOUN
ftr-497	442	20	each	each	DET
ftr-497	442	21	year	year	NOUN
ftr-497	442	22	,	,	PUNCT
ftr-497	442	23	thus	thus	ADV
ftr-497	442	24	transferring	transfer	VERB
ftr-497	442	25	a	a	DET
ftr-497	442	26	total	total	NOUN
ftr-497	442	27	of	of	ADP
ftr-497	442	28	$	$	SYM
ftr-497	442	29	90,000	90,000	NUM
ftr-497	442	30	a	a	DET
ftr-497	442	31	year	year	NOUN
ftr-497	442	32	.	.	PUNCT
ftr-497	443	1	if	if	SCONJ
ftr-497	443	2	the	the	DET
ftr-497	443	3	individual	individual	NOUN
ftr-497	443	4	is	be	AUX
ftr-497	443	5	married	marry	VERB
ftr-497	443	6	,	,	PUNCT
ftr-497	443	7	the	the	DET
ftr-497	443	8	individual	individual	NOUN
ftr-497	443	9	and	and	CCONJ
ftr-497	443	10	the	the	DET
ftr-497	443	11	individual	individual	NOUN
ftr-497	443	12	's	's	PART
ftr-497	443	13	spouse	spouse	NOUN
ftr-497	443	14	can	can	AUX
ftr-497	443	15	each	each	PRON
ftr-497	443	16	give	give	VERB
ftr-497	443	17	$	$	SYM
ftr-497	443	18	10,000	10,000	NUM
ftr-497	443	19	to	to	ADP
ftr-497	443	20	each	each	DET
ftr-497	443	21	donee	donee	NOUN
ftr-497	443	22	each	each	DET
ftr-497	443	23	year	year	NOUN
ftr-497	443	24	,	,	PUNCT
ftr-497	443	25	for	for	ADP
ftr-497	443	26	a	a	DET
ftr-497	443	27	combined	combine	VERB
ftr-497	443	28	gift	gift	NOUN
ftr-497	443	29	of	of	ADP
ftr-497	443	30	$	$	SYM
ftr-497	443	31	20,000	20,000	NUM
ftr-497	443	32	per	per	ADP
ftr-497	443	33	donee	donee	NOUN
ftr-497	443	34	.	.	PUNCT
ftr-497	444	1	if	if	SCONJ
ftr-497	444	2	one	one	NUM
ftr-497	444	3	of	of	ADP
ftr-497	444	4	the	the	DET
ftr-497	444	5	two	two	NUM
ftr-497	444	6	spouses	spouse	NOUN
ftr-497	444	7	has	have	VERB
ftr-497	444	8	$	$	SYM
ftr-497	444	9	20,000	20,000	NUM
ftr-497	444	10	to	to	PART
ftr-497	444	11	give	give	VERB
ftr-497	444	12	away	away	ADP
ftr-497	444	13	and	and	CCONJ
ftr-497	444	14	the	the	DET
ftr-497	444	15	other	other	ADJ
ftr-497	444	16	has	have	VERB
ftr-497	444	17	no	no	DET
ftr-497	444	18	property	property	NOUN
ftr-497	444	19	to	to	PART
ftr-497	444	20	give	give	VERB
ftr-497	444	21	away	away	ADP
ftr-497	444	22	,	,	PUNCT
ftr-497	444	23	the	the	DET
ftr-497	444	24	one	one	NOUN
ftr-497	444	25	with	with	ADP
ftr-497	444	26	the	the	DET
ftr-497	444	27	$	$	SYM
ftr-497	444	28	20,000	20,000	NUM
ftr-497	444	29	can	can	AUX
ftr-497	444	30	make	make	VERB
ftr-497	444	31	the	the	DET
ftr-497	444	32	gift	gift	NOUN
ftr-497	444	33	and	and	CCONJ
ftr-497	444	34	the	the	DET
ftr-497	444	35	couple	couple	NOUN
ftr-497	444	36	can	can	AUX
ftr-497	444	37	treat	treat	VERB
ftr-497	444	38	the	the	DET
ftr-497	444	39	$	$	SYM
ftr-497	444	40	20,000	20,000	NUM
ftr-497	444	41	gift	gift	NOUN
ftr-497	444	42	as	as	ADP
ftr-497	444	43	a	a	DET
ftr-497	444	44	$	$	SYM
ftr-497	444	45	10,000	10,000	NUM
ftr-497	444	46	gift	gift	NOUN
ftr-497	444	47	from	from	ADP
ftr-497	444	48	each	each	PRON
ftr-497	444	49	.	.	PUNCT
ftr-497	444	50	"	"	PUNCT
ftr-497	445	1	transfers	transfer	NOUN
ftr-497	445	2	made	make	VERB
ftr-497	445	3	under	under	ADP
ftr-497	445	4	the	the	DET
ftr-497	445	5	annual	annual	ADJ
ftr-497	445	6	exclusion	exclusion	NOUN
ftr-497	445	7	are	be	AUX
ftr-497	445	8	completely	completely	ADV
ftr-497	445	9	free	free	ADJ
ftr-497	445	10	of	of	ADP
ftr-497	445	11	estate	estate	NOUN
ftr-497	445	12	or	or	CCONJ
ftr-497	445	13	gift	gift	NOUN
ftr-497	445	14	tax	tax	NOUN
ftr-497	445	15	consequences	consequence	NOUN
ftr-497	445	16	.	.	PUNCT
ftr-497	446	1	with	with	ADP
ftr-497	446	2	respect	respect	NOUN
ftr-497	446	3	to	to	ADP
ftr-497	446	4	an	an	DET
ftr-497	446	5	annual	annual	ADJ
ftr-497	446	6	exclusion	exclusion	NOUN
ftr-497	446	7	gift	gift	NOUN
ftr-497	446	8	,	,	PUNCT
ftr-497	446	9	no	no	DET
ftr-497	446	10	transfer	transfer	NOUN
ftr-497	446	11	tax	tax	NOUN
ftr-497	446	12	is	be	AUX
ftr-497	446	13	due	due	ADJ
ftr-497	446	14	,	,	PUNCT
ftr-497	446	15	no	no	DET
ftr-497	446	16	unified	unified	ADJ
ftr-497	446	17	credit	credit	NOUN
ftr-497	446	18	is	be	AUX
ftr-497	446	19	used	use	VERB
ftr-497	446	20	,	,	PUNCT
ftr-497	446	21	and	and	CCONJ
ftr-497	446	22	the	the	DET
ftr-497	446	23	gift	gift	NOUN
ftr-497	446	24	is	be	AUX
ftr-497	446	25	not	not	PART
ftr-497	446	26	taken	take	VERB
ftr-497	446	27	into	into	ADP
ftr-497	446	28	account	account	NOUN
ftr-497	446	29	in	in	ADP
ftr-497	446	30	determining	determine	VERB
ftr-497	446	31	the	the	DET
ftr-497	446	32	tax	tax	NOUN
ftr-497	446	33	rate	rate	NOUN
ftr-497	446	34	applicable	applicable	ADJ
ftr-497	446	35	to	to	ADP
ftr-497	446	36	property	property	NOUN
ftr-497	446	37	transferred	transfer	VERB
ftr-497	446	38	at	at	ADP
ftr-497	446	39	death	death	NOUN
ftr-497	446	40	or	or	CCONJ
ftr-497	446	41	to	to	ADP
ftr-497	446	42	later	later	ADV
ftr-497	446	43	gifts.60	gifts.60	PROPN
ftr-497	446	44	while	while	SCONJ
ftr-497	446	45	the	the	DET
ftr-497	446	46	fact	fact	NOUN
ftr-497	446	47	that	that	SCONJ
ftr-497	446	48	no	no	DET
ftr-497	446	49	tax	tax	NOUN
ftr-497	446	50	is	be	AUX
ftr-497	446	51	due	due	ADJ
ftr-497	446	52	on	on	ADP
ftr-497	446	53	such	such	ADJ
ftr-497	446	54	gifts	gift	NOUN
ftr-497	446	55	means	mean	VERB
ftr-497	446	56	annual	annual	ADJ
ftr-497	446	57	exclusion	exclusion	NOUN
ftr-497	446	58	gifts	gift	NOUN
ftr-497	446	59	do	do	AUX
ftr-497	446	60	not	not	PART
ftr-497	446	61	participate	participate	VERB
ftr-497	446	62	in	in	ADP
ftr-497	446	63	the	the	DET
ftr-497	446	64	second	second	ADJ
ftr-497	446	65	advantage	advantage	NOUN
ftr-497	446	66	that	that	PRON
ftr-497	446	67	can	can	AUX
ftr-497	446	68	accrue	accrue	VERB
ftr-497	446	69	to	to	ADP
ftr-497	446	70	gifts	gift	NOUN
ftr-497	446	71	(	(	PUNCT
ftr-497	446	72	removal	removal	NOUN
ftr-497	446	73	of	of	ADP
ftr-497	446	74	gift	gift	NOUN
ftr-497	446	75	tax	tax	NOUN
ftr-497	446	76	paid	pay	VERB
ftr-497	446	77	from	from	ADP
ftr-497	446	78	the	the	DET
ftr-497	446	79	donor	donor	NOUN
ftr-497	446	80	's	's	PART
ftr-497	446	81	transfer	transfer	NOUN
ftr-497	446	82	tax	tax	NOUN
ftr-497	446	83	base	base	NOUN
ftr-497	446	84	)	)	PUNCT
ftr-497	446	85	,	,	PUNCT
ftr-497	446	86	they	they	PRON
ftr-497	446	87	do	do	AUX
ftr-497	446	88	participate	participate	VERB
ftr-497	446	89	fully	fully	ADV
ftr-497	446	90	in	in	ADP
ftr-497	446	91	the	the	DET
ftr-497	446	92	first	first	ADJ
ftr-497	446	93	advantage	advantage	NOUN
ftr-497	446	94	(	(	PUNCT
ftr-497	446	95	any	any	DET
ftr-497	446	96	post	post	ADJ
ftr-497	446	97	-	-	ADJ
ftr-497	446	98	gift	gift	ADJ
ftr-497	446	99	appreciation	appreciation	NOUN
ftr-497	446	100	is	be	AUX
ftr-497	446	101	removed	remove	VERB
ftr-497	446	102	from	from	ADP
ftr-497	446	103	the	the	DET
ftr-497	446	104	donor	donor	NOUN
ftr-497	446	105	's	's	PART
ftr-497	446	106	transfer	transfer	NOUN
ftr-497	446	107	tax	tax	NOUN
ftr-497	446	108	base	base	NOUN
ftr-497	446	109	)	)	PUNCT
ftr-497	446	110	.	.	PUNCT
ftr-497	447	1	hence	hence	ADV
ftr-497	447	2	,	,	PUNCT
ftr-497	447	3	if	if	SCONJ
ftr-497	447	4	used	use	VERB
ftr-497	447	5	regularly	regularly	ADV
ftr-497	447	6	and	and	CCONJ
ftr-497	447	7	fully	fully	ADV
ftr-497	447	8	,	,	PUNCT
ftr-497	447	9	the	the	DET
ftr-497	447	10	annual	annual	ADJ
ftr-497	447	11	exclusion	exclusion	NOUN
ftr-497	447	12	can	can	AUX
ftr-497	447	13	be	be	AUX
ftr-497	447	14	a	a	DET
ftr-497	447	15	powerful	powerful	ADJ
ftr-497	447	16	tool	tool	NOUN
ftr-497	447	17	for	for	ADP
ftr-497	447	18	transferring	transfer	VERB
ftr-497	447	19	substantial	substantial	ADJ
ftr-497	447	20	amounts	amount	NOUN
ftr-497	447	21	of	of	ADP
ftr-497	447	22	wealth	wealth	NOUN
ftr-497	447	23	.	.	PUNCT
ftr-497	448	1	individual	individual	ADJ
ftr-497	448	2	dies	die	VERB
ftr-497	448	3	,	,	PUNCT
ftr-497	448	4	he	he	PRON
ftr-497	448	5	must	must	AUX
ftr-497	448	6	leave	leave	VERB
ftr-497	448	7	$	$	SYM
ftr-497	448	8	2	2	NUM
ftr-497	448	9	million	million	NUM
ftr-497	448	10	to	to	PART
ftr-497	448	11	provide	provide	VERB
ftr-497	448	12	$	$	SYM
ftr-497	448	13	1	1	NUM
ftr-497	448	14	million	million	NUM
ftr-497	448	15	to	to	ADP
ftr-497	448	16	the	the	DET
ftr-497	448	17	children	child	NOUN
ftr-497	448	18	.	.	PUNCT
ftr-497	449	1	that	that	PRON
ftr-497	449	2	is	be	AUX
ftr-497	449	3	,	,	PUNCT
ftr-497	449	4	on	on	ADP
ftr-497	449	5	a	a	DET
ftr-497	449	6	$	$	SYM
ftr-497	449	7	2	2	NUM
ftr-497	449	8	million	million	NUM
ftr-497	449	9	estate	estate	NOUN
ftr-497	449	10	with	with	ADP
ftr-497	449	11	a	a	DET
ftr-497	449	12	50	50	NUM
ftr-497	449	13	%	%	NOUN
ftr-497	449	14	flat	flat	ADJ
ftr-497	449	15	rate	rate	NOUN
ftr-497	449	16	the	the	DET
ftr-497	449	17	estate	estate	NOUN
ftr-497	449	18	tax	tax	NOUN
ftr-497	449	19	due	due	ADJ
ftr-497	449	20	would	would	AUX
ftr-497	449	21	be	be	AUX
ftr-497	449	22	$	$	SYM
ftr-497	449	23	1	1	NUM
ftr-497	449	24	million	million	NUM
ftr-497	449	25	,	,	PUNCT
ftr-497	449	26	leaving	leave	VERB
ftr-497	449	27	$	$	SYM
ftr-497	449	28	1	1	NUM
ftr-497	449	29	million	million	NUM
ftr-497	449	30	to	to	PART
ftr-497	449	31	pass	pass	VERB
ftr-497	449	32	to	to	ADP
ftr-497	449	33	the	the	DET
ftr-497	449	34	children	child	NOUN
ftr-497	449	35	.	.	PUNCT
ftr-497	450	1	if	if	SCONJ
ftr-497	450	2	the	the	DET
ftr-497	450	3	individual	individual	NOUN
ftr-497	450	4	gives	give	VERB
ftr-497	450	5	$	$	SYM
ftr-497	450	6	1	1	NUM
ftr-497	450	7	million	million	NUM
ftr-497	450	8	to	to	ADP
ftr-497	450	9	his	his	PRON
ftr-497	450	10	children	child	NOUN
ftr-497	450	11	during	during	ADP
ftr-497	450	12	his	his	PRON
ftr-497	450	13	life	life	NOUN
ftr-497	450	14	,	,	PUNCT
ftr-497	450	15	the	the	DET
ftr-497	450	16	gift	gift	NOUN
ftr-497	450	17	tax	tax	NOUN
ftr-497	450	18	due	due	ADJ
ftr-497	450	19	is	be	AUX
ftr-497	450	20	only	only	ADV
ftr-497	450	21	$	$	SYM
ftr-497	450	22	500,000	500,000	NUM
ftr-497	450	23	.	.	PUNCT
ftr-497	451	1	(	(	PUNCT
ftr-497	451	2	fifty	fifty	NUM
ftr-497	451	3	percent	percent	NOUN
ftr-497	451	4	of	of	ADP
ftr-497	451	5	$	$	SYM
ftr-497	451	6	1	1	NUM
ftr-497	451	7	million	million	NUM
ftr-497	451	8	-	-	PUNCT
ftr-497	451	9	this	this	PRON
ftr-497	451	10	assumes	assume	VERB
ftr-497	451	11	the	the	DET
ftr-497	451	12	transferor	transferor	NOUN
ftr-497	451	13	does	do	AUX
ftr-497	451	14	not	not	PART
ftr-497	451	15	die	die	VERB
ftr-497	451	16	within	within	ADP
ftr-497	451	17	three	three	NUM
ftr-497	451	18	years	year	NOUN
ftr-497	451	19	after	after	ADP
ftr-497	451	20	making	make	VERB
ftr-497	451	21	the	the	DET
ftr-497	451	22	gift	gift	NOUN
ftr-497	451	23	.	.	PUNCT
ftr-497	451	24	)	)	PUNCT
ftr-497	452	1	obviously	obviously	ADV
ftr-497	452	2	,	,	PUNCT
ftr-497	452	3	$	$	SYM
ftr-497	452	4	500,000	500,000	NUM
ftr-497	452	5	less	less	ADJ
ftr-497	452	6	in	in	ADP
ftr-497	452	7	total	total	ADJ
ftr-497	452	8	assets	asset	NOUN
ftr-497	452	9	has	have	AUX
ftr-497	452	10	been	be	AUX
ftr-497	452	11	used	use	VERB
ftr-497	452	12	to	to	PART
ftr-497	452	13	transfer	transfer	VERB
ftr-497	452	14	$	$	SYM
ftr-497	452	15	1	1	NUM
ftr-497	452	16	million	million	NUM
ftr-497	452	17	to	to	ADP
ftr-497	452	18	the	the	DET
ftr-497	452	19	children	child	NOUN
ftr-497	452	20	than	than	SCONJ
ftr-497	452	21	was	be	AUX
ftr-497	452	22	used	use	VERB
ftr-497	452	23	in	in	ADP
ftr-497	452	24	the	the	DET
ftr-497	452	25	estate	estate	NOUN
ftr-497	452	26	tax	tax	NOUN
ftr-497	452	27	situation	situation	NOUN
ftr-497	452	28	,	,	PUNCT
ftr-497	452	29	notwithstanding	notwithstanding	ADP
ftr-497	452	30	the	the	DET
ftr-497	452	31	facial	facial	ADJ
ftr-497	452	32	identity	identity	NOUN
ftr-497	452	33	of	of	ADP
ftr-497	452	34	rates	rate	NOUN
ftr-497	452	35	.	.	PUNCT
ftr-497	453	1	there	there	PRON
ftr-497	453	2	are	be	VERB
ftr-497	453	3	,	,	PUNCT
ftr-497	453	4	however	however	ADV
ftr-497	453	5	,	,	PUNCT
ftr-497	453	6	offsetting	offset	VERB
ftr-497	453	7	costs	cost	NOUN
ftr-497	453	8	to	to	ADP
ftr-497	453	9	making	make	VERB
ftr-497	453	10	use	use	NOUN
ftr-497	453	11	of	of	ADP
ftr-497	453	12	this	this	DET
ftr-497	453	13	advantage	advantage	NOUN
ftr-497	453	14	.	.	PUNCT
ftr-497	454	1	first	first	ADV
ftr-497	454	2	,	,	PUNCT
ftr-497	454	3	the	the	DET
ftr-497	454	4	income	income	NOUN
ftr-497	454	5	that	that	PRON
ftr-497	454	6	could	could	AUX
ftr-497	454	7	be	be	AUX
ftr-497	454	8	earned	earn	VERB
ftr-497	454	9	from	from	ADP
ftr-497	454	10	the	the	DET
ftr-497	454	11	dollars	dollar	NOUN
ftr-497	454	12	used	use	VERB
ftr-497	454	13	to	to	PART
ftr-497	454	14	pay	pay	VERB
ftr-497	454	15	the	the	DET
ftr-497	454	16	gift	gift	NOUN
ftr-497	454	17	tax	tax	NOUN
ftr-497	454	18	is	be	AUX
ftr-497	454	19	lost	lose	VERB
ftr-497	454	20	to	to	ADP
ftr-497	454	21	the	the	DET
ftr-497	454	22	donor	donor	NOUN
ftr-497	454	23	from	from	ADP
ftr-497	454	24	the	the	DET
ftr-497	454	25	date	date	NOUN
ftr-497	454	26	of	of	ADP
ftr-497	454	27	the	the	DET
ftr-497	454	28	tax	tax	NOUN
ftr-497	454	29	payment	payment	NOUN
ftr-497	454	30	until	until	ADP
ftr-497	454	31	the	the	DET
ftr-497	454	32	donor	donor	NOUN
ftr-497	454	33	's	's	PART
ftr-497	454	34	death	death	NOUN
ftr-497	454	35	.	.	PUNCT
ftr-497	455	1	second	second	ADJ
ftr-497	455	2	,	,	PUNCT
ftr-497	455	3	the	the	DET
ftr-497	455	4	basis	basis	NOUN
ftr-497	455	5	of	of	ADP
ftr-497	455	6	property	property	NOUN
ftr-497	455	7	passing	pass	VERB
ftr-497	455	8	at	at	ADP
ftr-497	455	9	death	death	NOUN
ftr-497	455	10	is	be	AUX
ftr-497	455	11	adjusted	adjust	VERB
ftr-497	455	12	to	to	ADP
ftr-497	455	13	date	date	NOUN
ftr-497	455	14	of	of	ADP
ftr-497	455	15	death	death	NOUN
ftr-497	455	16	values	value	NOUN
ftr-497	455	17	,	,	PUNCT
ftr-497	455	18	reducing	reduce	VERB
ftr-497	455	19	the	the	DET
ftr-497	455	20	chance	chance	NOUN
ftr-497	455	21	that	that	SCONJ
ftr-497	455	22	the	the	DET
ftr-497	455	23	beneficiaries	beneficiary	NOUN
ftr-497	455	24	will	will	AUX
ftr-497	455	25	have	have	AUX
ftr-497	455	26	any	any	DET
ftr-497	455	27	gain	gain	NOUN
ftr-497	455	28	upon	upon	SCONJ
ftr-497	455	29	selling	sell	VERB
ftr-497	455	30	the	the	DET
ftr-497	455	31	property	property	NOUN
ftr-497	455	32	.	.	PUNCT
ftr-497	456	1	irc	irc	PROPN
ftr-497	456	2	§	§	PROPN
ftr-497	456	3	1014	1014	NUM
ftr-497	456	4	.	.	PUNCT
ftr-497	457	1	lifetime	lifetime	NOUN
ftr-497	457	2	gifts	gift	NOUN
ftr-497	457	3	get	get	VERB
ftr-497	457	4	a	a	DET
ftr-497	457	5	more	more	ADV
ftr-497	457	6	limited	limited	ADJ
ftr-497	457	7	basis	basis	NOUN
ftr-497	457	8	adjustment	adjustment	NOUN
ftr-497	457	9	,	,	PUNCT
ftr-497	457	10	generally	generally	ADV
ftr-497	457	11	being	be	AUX
ftr-497	457	12	a	a	DET
ftr-497	457	13	portion	portion	NOUN
ftr-497	457	14	of	of	ADP
ftr-497	457	15	any	any	DET
ftr-497	457	16	gift	gift	NOUN
ftr-497	457	17	tax	tax	NOUN
ftr-497	457	18	paid	pay	VERB
ftr-497	457	19	.	.	PUNCT
ftr-497	458	1	irc	irc	PROPN
ftr-497	458	2	§	§	PROPN
ftr-497	458	3	1015(d	1015(d	PROPN
ftr-497	458	4	)	)	PUNCT
ftr-497	458	5	.	.	PUNCT
ftr-497	459	1	59	59	NUM
ftr-497	459	2	.	.	PUNCT
ftr-497	459	3	irc	irc	PROPN
ftr-497	459	4	§	§	PROPN
ftr-497	459	5	2513(a	2513(a	NUM
ftr-497	459	6	)	)	PUNCT
ftr-497	459	7	,	,	PUNCT
ftr-497	459	8	(	(	PUNCT
ftr-497	459	9	b	b	NOUN
ftr-497	459	10	)	)	PUNCT
ftr-497	459	11	.	.	PUNCT
ftr-497	460	1	the	the	DET
ftr-497	460	2	election	election	NOUN
ftr-497	460	3	to	to	PART
ftr-497	460	4	treat	treat	VERB
ftr-497	460	5	a	a	DET
ftr-497	460	6	gift	gift	NOUN
ftr-497	460	7	made	make	VERB
ftr-497	460	8	by	by	ADP
ftr-497	460	9	one	one	NUM
ftr-497	460	10	donor	donor	NOUN
ftr-497	460	11	as	as	SCONJ
ftr-497	460	12	made	make	VERB
ftr-497	460	13	onehalf	onehalf	NOUN
ftr-497	460	14	by	by	ADP
ftr-497	460	15	that	that	DET
ftr-497	460	16	donor	donor	NOUN
ftr-497	460	17	and	and	CCONJ
ftr-497	460	18	one	one	NUM
ftr-497	460	19	-	-	PUNCT
ftr-497	460	20	half	half	NOUN
ftr-497	460	21	by	by	ADP
ftr-497	460	22	that	that	DET
ftr-497	460	23	donor	donor	NOUN
ftr-497	460	24	's	's	PART
ftr-497	460	25	spouse	spouse	NOUN
ftr-497	460	26	is	be	AUX
ftr-497	460	27	made	make	VERB
ftr-497	460	28	annually	annually	ADV
ftr-497	460	29	and	and	CCONJ
ftr-497	460	30	applies	apply	VERB
ftr-497	460	31	to	to	ADP
ftr-497	460	32	all	all	DET
ftr-497	460	33	gifts	gift	NOUN
ftr-497	460	34	made	make	VERB
ftr-497	460	35	by	by	ADP
ftr-497	460	36	either	either	CCONJ
ftr-497	460	37	during	during	ADP
ftr-497	460	38	the	the	DET
ftr-497	460	39	year	year	NOUN
ftr-497	460	40	.	.	PUNCT
ftr-497	461	1	i	i	PRON
ftr-497	461	2	d.	d.	PROPN
ftr-497	461	3	this	this	DET
ftr-497	461	4	process	process	NOUN
ftr-497	461	5	is	be	AUX
ftr-497	461	6	hereinafter	hereinafter	NOUN
ftr-497	461	7	referred	refer	VERB
ftr-497	461	8	to	to	ADP
ftr-497	461	9	as	as	ADP
ftr-497	461	10	"	"	PUNCT
ftr-497	461	11	gift	gift	NOUN
ftr-497	461	12	splitting	splitting	NOUN
ftr-497	461	13	.	.	PUNCT
ftr-497	461	14	"	"	PUNCT
ftr-497	462	1	60	60	NUM
ftr-497	462	2	.	.	PUNCT
ftr-497	462	3	section	section	NOUN
ftr-497	462	4	2503(b	2503(b	NUM
ftr-497	462	5	)	)	PUNCT
ftr-497	462	6	directs	direct	VERB
ftr-497	462	7	that	that	SCONJ
ftr-497	462	8	the	the	DET
ftr-497	462	9	first	first	ADJ
ftr-497	462	10	$	$	SYM
ftr-497	462	11	10,000	10,000	NUM
ftr-497	462	12	of	of	ADP
ftr-497	462	13	gifts	gift	NOUN
ftr-497	462	14	made	make	VERB
ftr-497	462	15	to	to	ADP
ftr-497	462	16	any	any	DET
ftr-497	462	17	person	person	NOUN
ftr-497	462	18	by	by	ADP
ftr-497	462	19	the	the	DET
ftr-497	462	20	donor	donor	NOUN
ftr-497	462	21	in	in	ADP
ftr-497	462	22	a	a	DET
ftr-497	462	23	year	year	NOUN
ftr-497	462	24	,	,	PUNCT
ftr-497	462	25	which	which	PRON
ftr-497	462	26	are	be	AUX
ftr-497	462	27	not	not	PART
ftr-497	462	28	gifts	gift	NOUN
ftr-497	462	29	of	of	ADP
ftr-497	462	30	future	future	ADJ
ftr-497	462	31	interests	interest	NOUN
ftr-497	462	32	,	,	PUNCT
ftr-497	462	33	are	be	AUX
ftr-497	462	34	to	to	PART
ftr-497	462	35	be	be	AUX
ftr-497	462	36	excluded	exclude	VERB
ftr-497	462	37	from	from	ADP
ftr-497	462	38	the	the	DET
ftr-497	462	39	determination	determination	NOUN
ftr-497	462	40	of	of	ADP
ftr-497	462	41	the	the	DET
ftr-497	462	42	total	total	ADJ
ftr-497	462	43	amount	amount	NOUN
ftr-497	462	44	of	of	ADP
ftr-497	462	45	gifts	gift	NOUN
ftr-497	462	46	made	make	VERB
ftr-497	462	47	by	by	ADP
ftr-497	462	48	the	the	DET
ftr-497	462	49	donor	donor	NOUN
ftr-497	462	50	.	.	PUNCT
ftr-497	463	1	[	[	X
ftr-497	463	2	vol	vol	NOUN
ftr-497	463	3	1:7	1:7	NUM
ftr-497	463	4	should	should	AUX
ftr-497	463	5	we	we	PRON
ftr-497	463	6	give	give	VERB
ftr-497	463	7	away	away	ADP
ftr-497	463	8	the	the	DET
ftr-497	463	9	annual	annual	ADJ
ftr-497	463	10	erclusion	erclusion	NOUN
ftr-497	463	11	?	?	PUNCT
ftr-497	464	1	c.	c.	NOUN
ftr-497	465	1	the	the	DET
ftr-497	465	2	generation	generation	NOUN
ftr-497	465	3	-	-	PUNCT
ftr-497	465	4	skipping	skip	VERB
ftr-497	465	5	transfer	transfer	NOUN
ftr-497	465	6	tax	tax	NOUN
ftr-497	465	7	the	the	DET
ftr-497	465	8	gift	gift	NOUN
ftr-497	465	9	tax	tax	NOUN
ftr-497	465	10	limits	limit	VERB
ftr-497	465	11	the	the	DET
ftr-497	465	12	opportunity	opportunity	NOUN
ftr-497	465	13	to	to	PART
ftr-497	465	14	avoid	avoid	VERB
ftr-497	465	15	estate	estate	NOUN
ftr-497	465	16	tax	tax	NOUN
ftr-497	465	17	through	through	ADP
ftr-497	465	18	lifetime	lifetime	NOUN
ftr-497	465	19	transfers	transfer	NOUN
ftr-497	465	20	,	,	PUNCT
ftr-497	465	21	even	even	ADV
ftr-497	465	22	though	though	SCONJ
ftr-497	465	23	it	it	PRON
ftr-497	465	24	does	do	AUX
ftr-497	465	25	not	not	PART
ftr-497	465	26	eliminate	eliminate	VERB
ftr-497	465	27	it	it	PRON
ftr-497	465	28	.	.	PUNCT
ftr-497	466	1	but	but	CCONJ
ftr-497	466	2	neither	neither	CCONJ
ftr-497	466	3	the	the	DET
ftr-497	466	4	gift	gift	NOUN
ftr-497	466	5	tax	tax	NOUN
ftr-497	466	6	nor	nor	CCONJ
ftr-497	466	7	the	the	DET
ftr-497	466	8	estate	estate	NOUN
ftr-497	466	9	tax	tax	NOUN
ftr-497	466	10	prevents	prevent	VERB
ftr-497	466	11	the	the	DET
ftr-497	466	12	design	design	NOUN
ftr-497	466	13	of	of	ADP
ftr-497	466	14	vehicles	vehicle	NOUN
ftr-497	466	15	that	that	PRON
ftr-497	466	16	permit	permit	VERB
ftr-497	466	17	property	property	NOUN
ftr-497	466	18	to	to	PART
ftr-497	466	19	escape	escape	VERB
ftr-497	466	20	the	the	DET
ftr-497	466	21	imposition	imposition	NOUN
ftr-497	466	22	of	of	ADP
ftr-497	466	23	transfer	transfer	NOUN
ftr-497	466	24	tax	tax	NOUN
ftr-497	466	25	at	at	ADP
ftr-497	466	26	the	the	DET
ftr-497	466	27	deaths	death	NOUN
ftr-497	466	28	of	of	ADP
ftr-497	466	29	the	the	DET
ftr-497	466	30	transferor	transferor	NOUN
ftr-497	466	31	's	's	PART
ftr-497	466	32	children	child	NOUN
ftr-497	466	33	and	and	CCONJ
ftr-497	466	34	grandchildren	grandchild	NOUN
ftr-497	466	35	.	.	PUNCT
ftr-497	467	1	61	61	NUM
ftr-497	467	2	besides	besides	SCONJ
ftr-497	467	3	outright	outright	ADJ
ftr-497	467	4	gifts	gift	NOUN
ftr-497	467	5	to	to	ADP
ftr-497	467	6	grandchildren	grandchild	NOUN
ftr-497	467	7	or	or	CCONJ
ftr-497	467	8	great	great	ADJ
ftr-497	467	9	-	-	PUNCT
ftr-497	467	10	grandchildren	grandchild	NOUN
ftr-497	467	11	,	,	PUNCT
ftr-497	467	12	if	if	SCONJ
ftr-497	467	13	the	the	DET
ftr-497	467	14	gift	gift	NOUN
ftr-497	467	15	and	and	CCONJ
ftr-497	467	16	estate	estate	NOUN
ftr-497	467	17	taxes	taxis	NOUN
ftr-497	467	18	were	be	AUX
ftr-497	467	19	the	the	DET
ftr-497	467	20	only	only	ADJ
ftr-497	467	21	transfer	transfer	NOUN
ftr-497	467	22	taxes	taxis	NOUN
ftr-497	467	23	,	,	PUNCT
ftr-497	467	24	this	this	DET
ftr-497	467	25	plan	plan	NOUN
ftr-497	467	26	could	could	AUX
ftr-497	467	27	be	be	AUX
ftr-497	467	28	accomplished	accomplish	VERB
ftr-497	467	29	by	by	ADP
ftr-497	467	30	placing	place	VERB
ftr-497	467	31	property	property	NOUN
ftr-497	467	32	in	in	ADP
ftr-497	467	33	trusts	trust	NOUN
ftr-497	467	34	with	with	ADP
ftr-497	467	35	terms	term	NOUN
ftr-497	467	36	that	that	PRON
ftr-497	467	37	permitted	permit	VERB
ftr-497	467	38	the	the	DET
ftr-497	467	39	transferor	transferor	NOUN
ftr-497	467	40	's	's	PART
ftr-497	467	41	children	child	NOUN
ftr-497	467	42	and	and	CCONJ
ftr-497	467	43	grandchildren	grandchild	NOUN
ftr-497	467	44	to	to	PART
ftr-497	467	45	benefit	benefit	VERB
ftr-497	467	46	from	from	ADP
ftr-497	467	47	the	the	DET
ftr-497	467	48	property	property	NOUN
ftr-497	467	49	,	,	PUNCT
ftr-497	467	50	but	but	CCONJ
ftr-497	467	51	did	do	AUX
ftr-497	467	52	not	not	PART
ftr-497	467	53	give	give	VERB
ftr-497	467	54	the	the	DET
ftr-497	467	55	transferor	transferor	NOUN
ftr-497	467	56	's	's	PART
ftr-497	467	57	children	child	NOUN
ftr-497	467	58	or	or	CCONJ
ftr-497	467	59	grandchildren	grandchild	NOUN
ftr-497	467	60	any	any	PRON
ftr-497	467	61	of	of	ADP
ftr-497	467	62	the	the	DET
ftr-497	467	63	ownership	ownership	NOUN
ftr-497	467	64	or	or	CCONJ
ftr-497	467	65	control	control	NOUN
ftr-497	467	66	rights	right	NOUN
ftr-497	467	67	that	that	PRON
ftr-497	467	68	would	would	AUX
ftr-497	467	69	cause	cause	VERB
ftr-497	467	70	the	the	DET
ftr-497	467	71	estate	estate	NOUN
ftr-497	467	72	tax	tax	NOUN
ftr-497	467	73	to	to	PART
ftr-497	467	74	apply	apply	VERB
ftr-497	467	75	to	to	ADP
ftr-497	467	76	the	the	DET
ftr-497	467	77	trust	trust	NOUN
ftr-497	467	78	property	property	NOUN
ftr-497	467	79	at	at	ADP
ftr-497	467	80	their	their	PRON
ftr-497	467	81	deaths.62	deaths.62	NOUN
ftr-497	467	82	such	such	ADJ
ftr-497	467	83	trusts	trust	NOUN
ftr-497	467	84	came	come	VERB
ftr-497	467	85	to	to	PART
ftr-497	467	86	be	be	AUX
ftr-497	467	87	known	know	VERB
ftr-497	467	88	as	as	ADP
ftr-497	467	89	generation	generation	NOUN
ftr-497	467	90	-	-	PUNCT
ftr-497	467	91	skipping	skip	VERB
ftr-497	467	92	trusts	trust	NOUN
ftr-497	467	93	,	,	PUNCT
ftr-497	467	94	because	because	SCONJ
ftr-497	467	95	ownership	ownership	NOUN
ftr-497	467	96	of	of	ADP
ftr-497	467	97	the	the	DET
ftr-497	467	98	property	property	NOUN
ftr-497	467	99	and	and	CCONJ
ftr-497	467	100	the	the	DET
ftr-497	467	101	imposition	imposition	NOUN
ftr-497	467	102	of	of	ADP
ftr-497	467	103	estate	estate	NOUN
ftr-497	467	104	tax	tax	NOUN
ftr-497	467	105	"	"	PUNCT
ftr-497	467	106	skipped	skip	VERB
ftr-497	467	107	"	"	PUNCT
ftr-497	467	108	one	one	NUM
ftr-497	467	109	or	or	CCONJ
ftr-497	467	110	more	more	ADJ
ftr-497	467	111	generations	generation	NOUN
ftr-497	467	112	of	of	ADP
ftr-497	467	113	the	the	DET
ftr-497	467	114	transferor	transferor	NOUN
ftr-497	467	115	's	's	PART
ftr-497	467	116	descendants	descendant	NOUN
ftr-497	467	117	.	.	PUNCT
ftr-497	468	1	in	in	ADP
ftr-497	468	2	1976	1976	NUM
ftr-497	468	3	,	,	PUNCT
ftr-497	468	4	congress	congress	PROPN
ftr-497	468	5	enacted	enact	VERB
ftr-497	468	6	a	a	DET
ftr-497	468	7	tax	tax	NOUN
ftr-497	468	8	on	on	ADP
ftr-497	468	9	certain	certain	ADJ
ftr-497	468	10	generation	generation	NOUN
ftr-497	468	11	-	-	PUNCT
ftr-497	468	12	skipping	skip	VERB
ftr-497	468	13	transfers.63	transfers.63	SCONJ
ftr-497	468	14	that	that	DET
ftr-497	468	15	tax	tax	NOUN
ftr-497	468	16	was	be	AUX
ftr-497	468	17	in	in	ADP
ftr-497	468	18	effect	effect	NOUN
ftr-497	468	19	until	until	ADP
ftr-497	468	20	1986	1986	NUM
ftr-497	468	21	when	when	SCONJ
ftr-497	468	22	it	it	PRON
ftr-497	468	23	was	be	AUX
ftr-497	468	24	repealed	repeal	VERB
ftr-497	468	25	retroactively	retroactively	ADV
ftr-497	468	26	4	4	NUM
ftr-497	468	27	and	and	CCONJ
ftr-497	468	28	replaced	replace	VERB
ftr-497	468	29	with	with	ADP
ftr-497	468	30	a	a	DET
ftr-497	468	31	new	new	ADJ
ftr-497	468	32	tax.6	tax.6	PROPN
ftr-497	468	33	under	under	ADP
ftr-497	468	34	the	the	DET
ftr-497	468	35	current	current	ADJ
ftr-497	468	36	generation	generation	NOUN
ftr-497	468	37	-	-	PUNCT
ftr-497	468	38	skipping	skip	VERB
ftr-497	468	39	transfer	transfer	NOUN
ftr-497	468	40	tax	tax	NOUN
ftr-497	468	41	(	(	PUNCT
ftr-497	468	42	"	"	PUNCT
ftr-497	468	43	gstt	gstt	NOUN
ftr-497	468	44	"	"	PUNCT
ftr-497	468	45	)	)	PUNCT
ftr-497	468	46	,	,	PUNCT
ftr-497	468	47	property	property	NOUN
ftr-497	468	48	held	hold	VERB
ftr-497	468	49	in	in	ADP
ftr-497	468	50	trusts	trust	NOUN
ftr-497	468	51	that	that	PRON
ftr-497	468	52	benefit	benefit	VERB
ftr-497	468	53	multiple	multiple	ADJ
ftr-497	468	54	generations	generation	NOUN
ftr-497	468	55	may	may	AUX
ftr-497	468	56	be	be	AUX
ftr-497	468	57	subject	subject	ADJ
ftr-497	468	58	to	to	ADP
ftr-497	468	59	a	a	DET
ftr-497	468	60	flat	flat	ADJ
ftr-497	468	61	fifty	fifty	NUM
ftr-497	468	62	percent	percent	NOUN
ftr-497	468	63	tax	tax	NOUN
ftr-497	468	64	when	when	SCONJ
ftr-497	468	65	distributed	distribute	VERB
ftr-497	468	66	to	to	ADP
ftr-497	468	67	a	a	DET
ftr-497	468	68	person	person	NOUN
ftr-497	468	69	more	more	ADJ
ftr-497	468	70	than	than	ADP
ftr-497	468	71	one	one	NUM
ftr-497	468	72	generation	generation	NOUN
ftr-497	468	73	younger	young	ADJ
ftr-497	468	74	61	61	NUM
ftr-497	468	75	.	.	PUNCT
ftr-497	469	1	for	for	ADP
ftr-497	469	2	example	example	NOUN
ftr-497	469	3	,	,	PUNCT
ftr-497	469	4	although	although	SCONJ
ftr-497	469	5	the	the	DET
ftr-497	469	6	federal	federal	ADJ
ftr-497	469	7	gift	gift	NOUN
ftr-497	469	8	tax	tax	NOUN
ftr-497	469	9	provisions	provision	NOUN
ftr-497	469	10	apply	apply	VERB
ftr-497	469	11	to	to	ADP
ftr-497	469	12	a	a	DET
ftr-497	469	13	gift	gift	NOUN
ftr-497	469	14	to	to	ADP
ftr-497	469	15	the	the	DET
ftr-497	469	16	donor	donor	NOUN
ftr-497	469	17	's	's	PART
ftr-497	469	18	grandchild	grandchild	NOUN
ftr-497	469	19	,	,	PUNCT
ftr-497	469	20	or	or	CCONJ
ftr-497	469	21	great	great	ADJ
ftr-497	469	22	-	-	PUNCT
ftr-497	469	23	grandchildren	grandchildren	NOUN
ftr-497	469	24	,	,	PUNCT
ftr-497	469	25	nothing	nothing	PRON
ftr-497	469	26	in	in	ADP
ftr-497	469	27	those	those	DET
ftr-497	469	28	provisions	provision	NOUN
ftr-497	469	29	takes	take	VERB
ftr-497	469	30	into	into	ADP
ftr-497	469	31	account	account	NOUN
ftr-497	469	32	that	that	SCONJ
ftr-497	469	33	the	the	DET
ftr-497	469	34	gift	gift	NOUN
ftr-497	469	35	"	"	PUNCT
ftr-497	469	36	skips	skip	VERB
ftr-497	469	37	"	"	PUNCT
ftr-497	469	38	the	the	DET
ftr-497	469	39	intervening	intervene	VERB
ftr-497	469	40	generations	generation	NOUN
ftr-497	469	41	of	of	ADP
ftr-497	469	42	the	the	DET
ftr-497	469	43	donor	donor	NOUN
ftr-497	469	44	's	's	PART
ftr-497	469	45	descendants	descendant	NOUN
ftr-497	469	46	and	and	CCONJ
ftr-497	469	47	thus	thus	ADV
ftr-497	469	48	is	be	AUX
ftr-497	469	49	not	not	PART
ftr-497	469	50	subject	subject	ADJ
ftr-497	469	51	to	to	AUX
ftr-497	469	52	transfer	transfer	VERB
ftr-497	469	53	tax	tax	NOUN
ftr-497	469	54	in	in	ADP
ftr-497	469	55	those	those	DET
ftr-497	469	56	generations	generation	NOUN
ftr-497	469	57	'	'	PART
ftr-497	469	58	hands	hand	NOUN
ftr-497	469	59	.	.	PUNCT
ftr-497	470	1	note	note	VERB
ftr-497	470	2	that	that	SCONJ
ftr-497	470	3	the	the	DET
ftr-497	470	4	generation	generation	NOUN
ftr-497	470	5	-	-	PUNCT
ftr-497	470	6	skipping	skip	VERB
ftr-497	470	7	transfer	transfer	NOUN
ftr-497	470	8	tax	tax	NOUN
ftr-497	470	9	applies	apply	VERB
ftr-497	470	10	regardless	regardless	ADV
ftr-497	470	11	of	of	ADP
ftr-497	470	12	family	family	NOUN
ftr-497	470	13	relation	relation	NOUN
ftr-497	470	14	to	to	ADP
ftr-497	470	15	anyone	anyone	PRON
ftr-497	470	16	meeting	meet	VERB
ftr-497	470	17	the	the	DET
ftr-497	470	18	age	age	NOUN
ftr-497	470	19	disparity	disparity	NOUN
ftr-497	470	20	requirements	requirement	NOUN
ftr-497	470	21	of	of	ADP
ftr-497	470	22	section	section	NOUN
ftr-497	470	23	2651(d	2651(d	NOUN
ftr-497	470	24	)	)	PUNCT
ftr-497	470	25	.	.	PUNCT
ftr-497	471	1	62	62	NUM
ftr-497	471	2	.	.	PUNCT
ftr-497	472	1	using	use	VERB
ftr-497	472	2	a	a	DET
ftr-497	472	3	trust	trust	NOUN
ftr-497	472	4	is	be	AUX
ftr-497	472	5	advantageous	advantageous	ADJ
ftr-497	472	6	in	in	SCONJ
ftr-497	472	7	that	that	SCONJ
ftr-497	472	8	it	it	PRON
ftr-497	472	9	may	may	AUX
ftr-497	472	10	permit	permit	VERB
ftr-497	472	11	the	the	DET
ftr-497	472	12	intervening	intervene	VERB
ftr-497	472	13	generations	generation	NOUN
ftr-497	472	14	to	to	PART
ftr-497	472	15	benefit	benefit	VERB
ftr-497	472	16	from	from	ADP
ftr-497	472	17	the	the	DET
ftr-497	472	18	property	property	NOUN
ftr-497	472	19	,	,	PUNCT
ftr-497	472	20	may	may	AUX
ftr-497	472	21	increase	increase	VERB
ftr-497	472	22	the	the	DET
ftr-497	472	23	number	number	NOUN
ftr-497	472	24	of	of	ADP
ftr-497	472	25	generations	generation	NOUN
ftr-497	472	26	skipped	skip	VERB
ftr-497	472	27	.	.	PUNCT
ftr-497	473	1	and	and	CCONJ
ftr-497	473	2	may	may	AUX
ftr-497	473	3	even	even	ADV
ftr-497	473	4	allow	allow	VERB
ftr-497	473	5	some	some	PRON
ftr-497	473	6	or	or	CCONJ
ftr-497	473	7	all	all	PRON
ftr-497	473	8	of	of	ADP
ftr-497	473	9	those	those	DET
ftr-497	473	10	generations	generation	NOUN
ftr-497	473	11	to	to	PART
ftr-497	473	12	be	be	AUX
ftr-497	473	13	given	give	VERB
ftr-497	473	14	some	some	DET
ftr-497	473	15	control	control	NOUN
ftr-497	473	16	over	over	ADP
ftr-497	473	17	the	the	DET
ftr-497	473	18	trust	trust	NOUN
ftr-497	473	19	property	property	NOUN
ftr-497	473	20	.	.	PUNCT
ftr-497	474	1	for	for	ADP
ftr-497	474	2	example	example	NOUN
ftr-497	474	3	,	,	PUNCT
ftr-497	474	4	if	if	SCONJ
ftr-497	474	5	a	a	DET
ftr-497	474	6	trust	trust	NOUN
ftr-497	474	7	were	be	AUX
ftr-497	474	8	created	create	VERB
ftr-497	474	9	by	by	ADP
ftr-497	474	10	will	will	NOUN
ftr-497	474	11	for	for	ADP
ftr-497	474	12	the	the	DET
ftr-497	474	13	benefit	benefit	NOUN
ftr-497	474	14	of	of	ADP
ftr-497	474	15	the	the	DET
ftr-497	474	16	testator	testator	NOUN
ftr-497	474	17	's	's	PART
ftr-497	474	18	child	child	NOUN
ftr-497	474	19	.	.	PUNCT
ftr-497	475	1	then	then	ADV
ftr-497	475	2	for	for	ADP
ftr-497	475	3	the	the	DET
ftr-497	475	4	child	child	NOUN
ftr-497	475	5	's	's	PART
ftr-497	475	6	children	child	NOUN
ftr-497	475	7	,	,	PUNCT
ftr-497	475	8	and	and	CCONJ
ftr-497	475	9	remainder	remainder	VERB
ftr-497	475	10	to	to	ADP
ftr-497	475	11	the	the	DET
ftr-497	475	12	child	child	NOUN
ftr-497	475	13	's	's	PART
ftr-497	475	14	descendants	descendant	NOUN
ftr-497	475	15	living	live	VERB
ftr-497	475	16	21	21	NUM
ftr-497	475	17	years	year	NOUN
ftr-497	475	18	after	after	ADP
ftr-497	475	19	the	the	DET
ftr-497	475	20	death	death	NOUN
ftr-497	475	21	of	of	ADP
ftr-497	475	22	the	the	DET
ftr-497	475	23	child	child	NOUN
ftr-497	475	24	and	and	CCONJ
ftr-497	475	25	all	all	DET
ftr-497	475	26	the	the	DET
ftr-497	475	27	descendants	descendant	NOUN
ftr-497	475	28	of	of	ADP
ftr-497	475	29	the	the	DET
ftr-497	475	30	child	child	NOUN
ftr-497	475	31	living	live	VERB
ftr-497	475	32	at	at	ADP
ftr-497	475	33	the	the	DET
ftr-497	475	34	testator	testator	NOUN
ftr-497	475	35	's	's	PART
ftr-497	475	36	death	death	NOUN
ftr-497	475	37	,	,	PUNCT
ftr-497	475	38	the	the	DET
ftr-497	475	39	number	number	NOUN
ftr-497	475	40	of	of	ADP
ftr-497	475	41	generations	generation	NOUN
ftr-497	475	42	where	where	SCONJ
ftr-497	475	43	estate	estate	NOUN
ftr-497	475	44	tax	tax	NOUN
ftr-497	475	45	is	be	AUX
ftr-497	475	46	skipped	skip	VERB
ftr-497	475	47	would	would	AUX
ftr-497	475	48	be	be	AUX
ftr-497	475	49	as	as	ADV
ftr-497	475	50	high	high	ADJ
ftr-497	475	51	as	as	ADP
ftr-497	475	52	three	three	NUM
ftr-497	475	53	,	,	PUNCT
ftr-497	475	54	if	if	SCONJ
ftr-497	475	55	the	the	DET
ftr-497	475	56	settlor	settlor	NOUN
ftr-497	475	57	had	have	VERB
ftr-497	475	58	greatgrandchildren	greatgrandchildren	NOUN
ftr-497	475	59	living	live	VERB
ftr-497	475	60	at	at	ADP
ftr-497	475	61	his	his	PRON
ftr-497	475	62	death	death	NOUN
ftr-497	475	63	.	.	PUNCT
ftr-497	476	1	if	if	SCONJ
ftr-497	476	2	the	the	DET
ftr-497	476	3	testator	testator	NOUN
ftr-497	476	4	so	so	ADV
ftr-497	476	5	desired	desire	VERB
ftr-497	476	6	,	,	PUNCT
ftr-497	476	7	he	he	PRON
ftr-497	476	8	could	could	AUX
ftr-497	476	9	name	name	VERB
ftr-497	476	10	his	his	PRON
ftr-497	476	11	child	child	NOUN
ftr-497	476	12	as	as	ADP
ftr-497	476	13	trustee	trustee	NOUN
ftr-497	476	14	and	and	CCONJ
ftr-497	476	15	permit	permit	VERB
ftr-497	476	16	the	the	DET
ftr-497	476	17	child	child	NOUN
ftr-497	476	18	to	to	PART
ftr-497	476	19	pay	pay	VERB
ftr-497	476	20	income	income	NOUN
ftr-497	476	21	and	and	CCONJ
ftr-497	476	22	,	,	PUNCT
ftr-497	476	23	if	if	SCONJ
ftr-497	476	24	need	need	NOUN
ftr-497	476	25	be	be	AUX
ftr-497	476	26	,	,	PUNCT
ftr-497	476	27	principal	principal	ADJ
ftr-497	476	28	to	to	ADP
ftr-497	476	29	himself	himself	PRON
ftr-497	476	30	for	for	ADP
ftr-497	476	31	his	his	PRON
ftr-497	476	32	health	health	NOUN
ftr-497	476	33	.	.	PUNCT
ftr-497	477	1	maintenance	maintenance	NOUN
ftr-497	477	2	and	and	CCONJ
ftr-497	477	3	support	support	NOUN
ftr-497	477	4	.	.	PUNCT
ftr-497	478	1	generally	generally	ADV
ftr-497	478	2	,	,	PUNCT
ftr-497	478	3	the	the	DET
ftr-497	478	4	power	power	NOUN
ftr-497	478	5	to	to	PART
ftr-497	478	6	appoint	appoint	VERB
ftr-497	478	7	property	property	NOUN
ftr-497	478	8	to	to	ADP
ftr-497	478	9	oneself	oneself	PRON
ftr-497	478	10	is	be	AUX
ftr-497	478	11	a	a	DET
ftr-497	478	12	general	general	ADJ
ftr-497	478	13	power	power	NOUN
ftr-497	478	14	of	of	ADP
ftr-497	478	15	appointment	appointment	NOUN
ftr-497	478	16	(	(	PUNCT
ftr-497	478	17	irc	irc	PROPN
ftr-497	478	18	§	§	PROPN
ftr-497	478	19	2041(b)(1	2041(b)(1	NUM
ftr-497	478	20	)	)	PUNCT
ftr-497	478	21	)	)	PUNCT
ftr-497	478	22	which	which	PRON
ftr-497	478	23	causes	cause	VERB
ftr-497	478	24	the	the	DET
ftr-497	478	25	property	property	NOUN
ftr-497	478	26	subject	subject	NOUN
ftr-497	478	27	to	to	ADP
ftr-497	478	28	the	the	DET
ftr-497	478	29	power	power	NOUN
ftr-497	478	30	to	to	PART
ftr-497	478	31	be	be	AUX
ftr-497	478	32	included	include	VERB
ftr-497	478	33	in	in	ADP
ftr-497	478	34	the	the	DET
ftr-497	478	35	gross	gross	ADJ
ftr-497	478	36	estate	estate	NOUN
ftr-497	478	37	of	of	ADP
ftr-497	478	38	the	the	DET
ftr-497	478	39	power	power	NOUN
ftr-497	478	40	holder	holder	NOUN
ftr-497	478	41	.	.	PUNCT
ftr-497	479	1	irc	irc	PROPN
ftr-497	479	2	§	§	PROPN
ftr-497	479	3	2041	2041	NUM
ftr-497	479	4	(	(	PUNCT
ftr-497	479	5	a	a	NOUN
ftr-497	479	6	)	)	PUNCT
ftr-497	479	7	.	.	PUNCT
ftr-497	480	1	however	however	ADV
ftr-497	480	2	,	,	PUNCT
ftr-497	480	3	powers	power	NOUN
ftr-497	480	4	to	to	PART
ftr-497	480	5	encroach	encroach	VERB
ftr-497	480	6	which	which	PRON
ftr-497	480	7	are	be	AUX
ftr-497	480	8	limited	limit	VERB
ftr-497	480	9	to	to	ADP
ftr-497	480	10	the	the	DET
ftr-497	480	11	health	health	NOUN
ftr-497	480	12	,	,	PUNCT
ftr-497	480	13	maintenance	maintenance	NOUN
ftr-497	480	14	and	and	CCONJ
ftr-497	480	15	support	support	NOUN
ftr-497	480	16	of	of	ADP
ftr-497	480	17	the	the	DET
ftr-497	480	18	power	power	NOUN
ftr-497	480	19	holder	holder	NOUN
ftr-497	480	20	are	be	AUX
ftr-497	480	21	not	not	PART
ftr-497	480	22	general	general	ADJ
ftr-497	480	23	powers	power	NOUN
ftr-497	480	24	.	.	PUNCT
ftr-497	481	1	irc	irc	PROPN
ftr-497	481	2	§	§	PROPN
ftr-497	481	3	2041(b)(l)(a	2041(b)(l)(a	NUM
ftr-497	481	4	)	)	PUNCT
ftr-497	481	5	.	.	PUNCT
ftr-497	482	1	63	63	NUM
ftr-497	482	2	.	.	PUNCT
ftr-497	482	3	tax	tax	NOUN
ftr-497	482	4	reform	reform	PROPN
ftr-497	482	5	act	act	NOUN
ftr-497	482	6	of	of	ADP
ftr-497	482	7	1976	1976	NUM
ftr-497	482	8	,	,	PUNCT
ftr-497	482	9	§	§	PROPN
ftr-497	482	10	2006(a	2006(a	NUM
ftr-497	482	11	)	)	PUNCT
ftr-497	482	12	,	,	PUNCT
ftr-497	482	13	formerly	formerly	ADV
ftr-497	482	14	codified	codify	VERB
ftr-497	482	15	at	at	ADP
ftr-497	482	16	irc	irc	PROPN
ftr-497	482	17	§	§	PROPN
ftr-497	482	18	§	§	PROPN
ftr-497	482	19	2601	2601	NUM
ftr-497	482	20	-	-	SYM
ftr-497	482	21	2622	2622	NUM
ftr-497	482	22	(	(	PUNCT
ftr-497	482	23	1976	1976	NUM
ftr-497	482	24	)	)	PUNCT
ftr-497	482	25	.	.	PUNCT
ftr-497	483	1	64	64	NUM
ftr-497	483	2	.	.	PUNCT
ftr-497	484	1	tax	tax	NOUN
ftr-497	484	2	reform	reform	PROPN
ftr-497	484	3	act	act	NOUN
ftr-497	484	4	of	of	ADP
ftr-497	484	5	1986	1986	NUM
ftr-497	484	6	,	,	PUNCT
ftr-497	484	7	§	§	PROPN
ftr-497	484	8	1433(c	1433(c	NUM
ftr-497	484	9	)	)	PUNCT
ftr-497	484	10	,	,	PUNCT
ftr-497	484	11	100	100	NUM
ftr-497	484	12	stat	stat	NOUN
ftr-497	484	13	.	.	PUNCT
ftr-497	485	1	2731	2731	NUM
ftr-497	485	2	.	.	PUNCT
ftr-497	486	1	65	65	NUM
ftr-497	486	2	.	.	PUNCT
ftr-497	487	1	i	i	PRON
ftr-497	487	2	d.	d.	PROPN
ftr-497	487	3	§	§	PROPN
ftr-497	487	4	1431(a	1431(a	NUM
ftr-497	487	5	)	)	PUNCT
ftr-497	487	6	,	,	PUNCT
ftr-497	487	7	codified	codify	VERB
ftr-497	487	8	at	at	ADP
ftr-497	487	9	irc	irc	PROPN
ftr-497	487	10	§	§	PROPN
ftr-497	487	11	§	§	PROPN
ftr-497	487	12	2601	2601	NUM
ftr-497	487	13	-	-	SYM
ftr-497	487	14	2663	2663	NUM
ftr-497	487	15	.	.	PUNCT
ftr-497	488	1	19931	19931	NUM
ftr-497	488	2	florida	florida	PROPN
ftr-497	488	3	tax	tax	NOUN
ftr-497	488	4	review	review	NOUN
ftr-497	488	5	than	than	ADP
ftr-497	488	6	the	the	DET
ftr-497	488	7	grantor	grantor	NOUN
ftr-497	488	8	,	,	PUNCT
ftr-497	488	9	or	or	CCONJ
ftr-497	488	10	when	when	SCONJ
ftr-497	488	11	all	all	DET
ftr-497	488	12	the	the	DET
ftr-497	488	13	beneficiaries	beneficiary	NOUN
ftr-497	488	14	of	of	ADP
ftr-497	488	15	the	the	DET
ftr-497	488	16	trust	trust	NOUN
ftr-497	488	17	who	who	PRON
ftr-497	488	18	are	be	AUX
ftr-497	488	19	only	only	ADV
ftr-497	488	20	one	one	NUM
ftr-497	488	21	generation	generation	NOUN
ftr-497	488	22	younger	young	ADJ
ftr-497	488	23	than	than	ADP
ftr-497	488	24	the	the	DET
ftr-497	488	25	grantor	grantor	NOUN
ftr-497	488	26	have	have	VERB
ftr-497	488	27	died.66	died.66	ADP
ftr-497	488	28	this	this	PRON
ftr-497	488	29	roughly	roughly	ADV
ftr-497	488	30	approximates	approximate	VERB
ftr-497	488	31	the	the	DET
ftr-497	488	32	effect	effect	NOUN
ftr-497	488	33	of	of	ADP
ftr-497	488	34	the	the	DET
ftr-497	488	35	trust	trust	NOUN
ftr-497	488	36	property	property	NOUN
ftr-497	488	37	having	having	AUX
ftr-497	488	38	been	be	AUX
ftr-497	488	39	owned	own	VERB
ftr-497	488	40	by	by	ADP
ftr-497	488	41	each	each	DET
ftr-497	488	42	generation	generation	NOUN
ftr-497	488	43	and	and	CCONJ
ftr-497	488	44	subjected	subject	VERB
ftr-497	488	45	to	to	AUX
ftr-497	488	46	estate	estate	NOUN
ftr-497	488	47	tax	tax	NOUN
ftr-497	488	48	when	when	SCONJ
ftr-497	488	49	the	the	DET
ftr-497	488	50	members	member	NOUN
ftr-497	488	51	of	of	ADP
ftr-497	488	52	that	that	DET
ftr-497	488	53	generation	generation	NOUN
ftr-497	488	54	die.67	die.67	VERB
ftr-497	488	55	the	the	DET
ftr-497	488	56	tax	tax	NOUN
ftr-497	488	57	is	be	AUX
ftr-497	488	58	also	also	ADV
ftr-497	488	59	imposed	impose	VERB
ftr-497	488	60	on	on	ADP
ftr-497	488	61	any	any	DET
ftr-497	488	62	transfers	transfer	NOUN
ftr-497	488	63	which	which	PRON
ftr-497	488	64	are	be	AUX
ftr-497	488	65	made	make	VERB
ftr-497	488	66	directly	directly	ADV
ftr-497	488	67	to	to	ADP
ftr-497	488	68	a	a	DET
ftr-497	488	69	person	person	NOUN
ftr-497	488	70	who	who	PRON
ftr-497	488	71	is	be	AUX
ftr-497	488	72	more	more	ADJ
ftr-497	488	73	than	than	ADP
ftr-497	488	74	one	one	NUM
ftr-497	488	75	generation	generation	NOUN
ftr-497	488	76	younger	young	ADJ
ftr-497	488	77	than	than	ADP
ftr-497	488	78	the	the	DET
ftr-497	488	79	donor	donor	NOUN
ftr-497	488	80	,	,	PUNCT
ftr-497	488	81	or	or	CCONJ
ftr-497	488	82	in	in	ADP
ftr-497	488	83	trust	trust	NOUN
ftr-497	488	84	for	for	ADP
ftr-497	488	85	the	the	DET
ftr-497	488	86	benefit	benefit	NOUN
ftr-497	488	87	of	of	ADP
ftr-497	488	88	only	only	ADV
ftr-497	488	89	such	such	ADJ
ftr-497	488	90	persons.68	persons.68	NOUN
ftr-497	488	91	this	this	PRON
ftr-497	488	92	approximates	approximate	VERB
ftr-497	488	93	the	the	DET
ftr-497	488	94	result	result	NOUN
ftr-497	488	95	that	that	SCONJ
ftr-497	488	96	the	the	DET
ftr-497	488	97	gift	gift	NOUN
ftr-497	488	98	or	or	CCONJ
ftr-497	488	99	estate	estate	NOUN
ftr-497	488	100	tax	tax	NOUN
ftr-497	488	101	would	would	AUX
ftr-497	488	102	have	have	AUX
ftr-497	488	103	caused	cause	VERB
ftr-497	488	104	had	have	AUX
ftr-497	488	105	the	the	DET
ftr-497	488	106	property	property	NOUN
ftr-497	488	107	passed	pass	VERB
ftr-497	488	108	first	first	ADV
ftr-497	488	109	to	to	ADP
ftr-497	488	110	the	the	DET
ftr-497	488	111	generation	generation	NOUN
ftr-497	488	112	immediately	immediately	ADV
ftr-497	488	113	following	follow	VERB
ftr-497	488	114	the	the	DET
ftr-497	488	115	generation	generation	NOUN
ftr-497	488	116	of	of	ADP
ftr-497	488	117	the	the	DET
ftr-497	488	118	donor	donor	NOUN
ftr-497	488	119	and	and	CCONJ
ftr-497	488	120	then	then	ADV
ftr-497	488	121	been	be	AUX
ftr-497	488	122	passed	pass	VERB
ftr-497	488	123	again	again	ADV
ftr-497	488	124	to	to	ADP
ftr-497	488	125	the	the	DET
ftr-497	488	126	actual	actual	ADJ
ftr-497	488	127	recipient	recipient	NOUN
ftr-497	488	128	.	.	PUNCT
ftr-497	489	1	the	the	DET
ftr-497	489	2	tax	tax	NOUN
ftr-497	489	3	on	on	ADP
ftr-497	489	4	direct	direct	ADJ
ftr-497	489	5	skips	skip	NOUN
ftr-497	489	6	is	be	AUX
ftr-497	489	7	in	in	ADP
ftr-497	489	8	addition	addition	NOUN
ftr-497	489	9	to	to	ADP
ftr-497	489	10	any	any	DET
ftr-497	489	11	estate	estate	NOUN
ftr-497	489	12	or	or	CCONJ
ftr-497	489	13	gift	gift	NOUN
ftr-497	489	14	tax	tax	NOUN
ftr-497	489	15	due	due	ADP
ftr-497	489	16	on	on	ADP
ftr-497	489	17	the	the	DET
ftr-497	489	18	same	same	ADJ
ftr-497	489	19	transfer.69	transfer.69	NOUN
ftr-497	489	20	there	there	PRON
ftr-497	489	21	are	be	VERB
ftr-497	489	22	three	three	NUM
ftr-497	489	23	basic	basic	ADJ
ftr-497	489	24	exceptions	exception	NOUN
ftr-497	489	25	to	to	ADP
ftr-497	489	26	the	the	DET
ftr-497	489	27	gstf	gstf	NOUN
ftr-497	489	28	:	:	PUNCT
ftr-497	489	29	(	(	PUNCT
ftr-497	489	30	i	i	NOUN
ftr-497	489	31	)	)	PUNCT
ftr-497	489	32	each	each	DET
ftr-497	489	33	taxpayer	taxpayer	NOUN
ftr-497	489	34	is	be	AUX
ftr-497	489	35	granted	grant	VERB
ftr-497	489	36	a	a	DET
ftr-497	489	37	$	$	SYM
ftr-497	489	38	1	1	NUM
ftr-497	489	39	million	million	NUM
ftr-497	489	40	exemption	exemption	NOUN
ftr-497	489	41	which	which	PRON
ftr-497	489	42	the	the	DET
ftr-497	489	43	taxpayer	taxpayer	NOUN
ftr-497	489	44	can	can	AUX
ftr-497	489	45	allocate	allocate	VERB
ftr-497	489	46	to	to	AUX
ftr-497	489	47	selected	select	VERB
ftr-497	489	48	transfers7	transfers7	NOUN
ftr-497	489	49	'	'	PUNCT
ftr-497	490	1	or	or	CCONJ
ftr-497	490	2	,	,	PUNCT
ftr-497	490	3	if	if	SCONJ
ftr-497	490	4	the	the	DET
ftr-497	490	5	taxpayer	taxpayer	NOUN
ftr-497	490	6	does	do	AUX
ftr-497	490	7	not	not	PART
ftr-497	490	8	allocate	allocate	VERB
ftr-497	490	9	it	it	PRON
ftr-497	490	10	,	,	PUNCT
ftr-497	490	11	it	it	PRON
ftr-497	490	12	is	be	AUX
ftr-497	490	13	allocated	allocate	VERB
ftr-497	490	14	by	by	ADP
ftr-497	490	15	statute;7	statute;7	PROPN
ftr-497	490	16	(	(	PUNCT
ftr-497	490	17	ii	ii	NOUN
ftr-497	490	18	)	)	PUNCT
ftr-497	490	19	if	if	SCONJ
ftr-497	490	20	the	the	DET
ftr-497	490	21	donor	donor	NOUN
ftr-497	490	22	has	have	VERB
ftr-497	490	23	a	a	DET
ftr-497	490	24	deceased	deceased	ADJ
ftr-497	490	25	child	child	NOUN
ftr-497	490	26	who	who	PRON
ftr-497	490	27	left	leave	VERB
ftr-497	490	28	surviving	survive	VERB
ftr-497	490	29	children	child	NOUN
ftr-497	490	30	,	,	PUNCT
ftr-497	490	31	the	the	DET
ftr-497	490	32	donor	donor	NOUN
ftr-497	490	33	can	can	AUX
ftr-497	490	34	make	make	VERB
ftr-497	490	35	transfers	transfer	NOUN
ftr-497	490	36	to	to	ADP
ftr-497	490	37	those	those	DET
ftr-497	490	38	grandchildren	grandchild	NOUN
ftr-497	490	39	without	without	ADP
ftr-497	490	40	incurring	incur	VERB
ftr-497	490	41	gstt	gstt	NOUN
ftr-497	490	42	on	on	ADP
ftr-497	490	43	a	a	DET
ftr-497	490	44	"	"	PUNCT
ftr-497	490	45	direct	direct	ADJ
ftr-497	490	46	skip";72	skip";72	PROPN
ftr-497	490	47	and	and	CCONJ
ftr-497	490	48	(	(	PUNCT
ftr-497	490	49	iii	iii	X
ftr-497	490	50	)	)	PUNCT
ftr-497	490	51	there	there	PRON
ftr-497	490	52	is	be	VERB
ftr-497	490	53	an	an	DET
ftr-497	490	54	exclusion	exclusion	NOUN
ftr-497	490	55	which	which	PRON
ftr-497	490	56	,	,	PUNCT
ftr-497	490	57	to	to	ADP
ftr-497	490	58	a	a	DET
ftr-497	490	59	limited	limited	ADJ
ftr-497	490	60	extent	extent	NOUN
ftr-497	490	61	,	,	PUNCT
ftr-497	490	62	parallels	parallel	VERB
ftr-497	490	63	the	the	DET
ftr-497	490	64	annual	annual	ADJ
ftr-497	490	65	exclusion.73	exclusion.73	NOUN
ftr-497	490	66	the	the	DET
ftr-497	490	67	annual	annual	ADJ
ftr-497	490	68	exclusion	exclusion	NOUN
ftr-497	490	69	to	to	ADP
ftr-497	490	70	gstt	gstt	NOUN
ftr-497	490	71	is	be	AUX
ftr-497	490	72	also	also	ADV
ftr-497	490	73	66	66	NUM
ftr-497	490	74	.	.	PUNCT
ftr-497	491	1	irc	irc	PROPN
ftr-497	491	2	§	§	PROPN
ftr-497	491	3	§	§	PROPN
ftr-497	491	4	2601,2611	2601,2611	PROPN
ftr-497	491	5	-	-	SYM
ftr-497	491	6	2613	2613	NUM
ftr-497	491	7	,	,	PUNCT
ftr-497	491	8	2641(a)(1	2641(a)(1	NUM
ftr-497	491	9	)	)	PUNCT
ftr-497	491	10	.	.	PUNCT
ftr-497	492	1	in	in	ADP
ftr-497	492	2	various	various	ADJ
ftr-497	492	3	circumstances	circumstance	NOUN
ftr-497	492	4	,	,	PUNCT
ftr-497	492	5	the	the	DET
ftr-497	492	6	property	property	NOUN
ftr-497	492	7	held	hold	VERB
ftr-497	492	8	by	by	ADP
ftr-497	492	9	a	a	DET
ftr-497	492	10	trust	trust	NOUN
ftr-497	492	11	may	may	AUX
ftr-497	492	12	be	be	AUX
ftr-497	492	13	wholly	wholly	ADV
ftr-497	492	14	,	,	PUNCT
ftr-497	492	15	partially	partially	ADV
ftr-497	492	16	or	or	CCONJ
ftr-497	492	17	not	not	PART
ftr-497	492	18	at	at	ADV
ftr-497	492	19	all	all	ADV
ftr-497	492	20	subject	subject	ADJ
ftr-497	492	21	to	to	ADP
ftr-497	492	22	gstit	gstit	PROPN
ftr-497	492	23	.	.	PUNCT
ftr-497	493	1	the	the	DET
ftr-497	493	2	portion	portion	NOUN
ftr-497	493	3	of	of	ADP
ftr-497	493	4	the	the	DET
ftr-497	493	5	trust	trust	NOUN
ftr-497	493	6	property	property	NOUN
ftr-497	493	7	that	that	PRON
ftr-497	493	8	is	be	AUX
ftr-497	493	9	subject	subject	ADJ
ftr-497	493	10	to	to	ADP
ftr-497	493	11	gstr	gstr	PROPN
ftr-497	493	12	is	be	AUX
ftr-497	493	13	taxed	tax	VERB
ftr-497	493	14	at	at	ADP
ftr-497	493	15	a	a	DET
ftr-497	493	16	flat	flat	ADJ
ftr-497	493	17	50	50	NUM
ftr-497	493	18	%	%	NOUN
ftr-497	493	19	.	.	PUNCT
ftr-497	494	1	if	if	SCONJ
ftr-497	494	2	less	less	ADJ
ftr-497	494	3	than	than	ADP
ftr-497	494	4	all	all	DET
ftr-497	494	5	the	the	DET
ftr-497	494	6	trust	trust	NOUN
ftr-497	494	7	property	property	NOUN
ftr-497	494	8	is	be	AUX
ftr-497	494	9	subject	subject	ADJ
ftr-497	494	10	to	to	ADP
ftr-497	494	11	gstt	gstt	NOUN
ftr-497	494	12	,	,	PUNCT
ftr-497	494	13	the	the	DET
ftr-497	494	14	effective	effective	ADJ
ftr-497	494	15	rate	rate	NOUN
ftr-497	494	16	measured	measure	VERB
ftr-497	494	17	on	on	ADP
ftr-497	494	18	the	the	DET
ftr-497	494	19	whole	whole	ADJ
ftr-497	494	20	trust	trust	NOUN
ftr-497	494	21	property	property	NOUN
ftr-497	494	22	may	may	AUX
ftr-497	494	23	be	be	AUX
ftr-497	494	24	less	less	ADJ
ftr-497	494	25	than	than	ADP
ftr-497	494	26	50	50	NUM
ftr-497	494	27	%	%	NOUN
ftr-497	494	28	.	.	PUNCT
ftr-497	495	1	for	for	ADP
ftr-497	495	2	example	example	NOUN
ftr-497	495	3	,	,	PUNCT
ftr-497	495	4	if	if	SCONJ
ftr-497	495	5	four	four	NUM
ftr-497	495	6	-	-	PUNCT
ftr-497	495	7	fifths	fifth	NOUN
ftr-497	495	8	of	of	ADP
ftr-497	495	9	the	the	DET
ftr-497	495	10	trust	trust	NOUN
ftr-497	495	11	property	property	NOUN
ftr-497	495	12	is	be	AUX
ftr-497	495	13	subject	subject	ADJ
ftr-497	495	14	to	to	ADP
ftr-497	495	15	gstt	gstt	NOUN
ftr-497	495	16	,	,	PUNCT
ftr-497	495	17	then	then	ADV
ftr-497	495	18	that	that	SCONJ
ftr-497	495	19	four	four	NUM
ftr-497	495	20	-	-	PUNCT
ftr-497	495	21	fifths	fifth	NOUN
ftr-497	495	22	is	be	AUX
ftr-497	495	23	taxed	tax	VERB
ftr-497	495	24	at	at	ADP
ftr-497	495	25	50	50	NUM
ftr-497	495	26	%	%	NOUN
ftr-497	495	27	,	,	PUNCT
ftr-497	495	28	and	and	CCONJ
ftr-497	495	29	the	the	DET
ftr-497	495	30	effective	effective	ADJ
ftr-497	495	31	rate	rate	NOUN
ftr-497	495	32	on	on	ADP
ftr-497	495	33	the	the	DET
ftr-497	495	34	whole	whole	ADJ
ftr-497	495	35	trust	trust	NOUN
ftr-497	495	36	property	property	NOUN
ftr-497	495	37	is	be	AUX
ftr-497	495	38	40	40	NUM
ftr-497	495	39	%	%	NOUN
ftr-497	495	40	.	.	PUNCT
ftr-497	496	1	67	67	NUM
ftr-497	496	2	.	.	PUNCT
ftr-497	497	1	the	the	DET
ftr-497	497	2	approximation	approximation	NOUN
ftr-497	497	3	is	be	AUX
ftr-497	497	4	very	very	ADV
ftr-497	497	5	rough	rough	ADJ
ftr-497	497	6	,	,	PUNCT
ftr-497	497	7	since	since	SCONJ
ftr-497	497	8	the	the	DET
ftr-497	497	9	gstt	gstt	NOUN
ftr-497	497	10	makes	make	VERB
ftr-497	497	11	no	no	DET
ftr-497	497	12	effort	effort	NOUN
ftr-497	497	13	to	to	PART
ftr-497	497	14	take	take	VERB
ftr-497	497	15	into	into	ADP
ftr-497	497	16	account	account	NOUN
ftr-497	497	17	any	any	DET
ftr-497	497	18	unused	unused	ADJ
ftr-497	497	19	unified	unified	ADJ
ftr-497	497	20	credit	credit	NOUN
ftr-497	497	21	or	or	CCONJ
ftr-497	497	22	unused	unused	ADJ
ftr-497	497	23	estate	estate	NOUN
ftr-497	497	24	tax	tax	NOUN
ftr-497	497	25	brackets	bracket	NOUN
ftr-497	497	26	available	available	ADJ
ftr-497	497	27	to	to	ADP
ftr-497	497	28	the	the	DET
ftr-497	497	29	"	"	PUNCT
ftr-497	497	30	skipped	skip	VERB
ftr-497	497	31	"	"	PUNCT
ftr-497	497	32	generation	generation	NOUN
ftr-497	497	33	.	.	PUNCT
ftr-497	498	1	for	for	ADP
ftr-497	498	2	example	example	NOUN
ftr-497	498	3	,	,	PUNCT
ftr-497	498	4	suppose	suppose	VERB
ftr-497	498	5	t	t	PROPN
ftr-497	498	6	dies	die	VERB
ftr-497	498	7	leaving	leave	VERB
ftr-497	498	8	$	$	SYM
ftr-497	498	9	1,000,000	1,000,000	NUM
ftr-497	498	10	in	in	ADP
ftr-497	498	11	trust	trust	NOUN
ftr-497	498	12	to	to	PART
ftr-497	498	13	pay	pay	VERB
ftr-497	498	14	income	income	NOUN
ftr-497	498	15	to	to	ADP
ftr-497	498	16	t	t	PROPN
ftr-497	498	17	's	's	PART
ftr-497	498	18	child	child	NOUN
ftr-497	498	19	c	c	NOUN
ftr-497	498	20	for	for	ADP
ftr-497	498	21	life	life	NOUN
ftr-497	498	22	,	,	PUNCT
ftr-497	498	23	remainder	remainder	VERB
ftr-497	498	24	to	to	ADP
ftr-497	498	25	c	c	PROPN
ftr-497	498	26	's	's	PART
ftr-497	498	27	child	child	NOUN
ftr-497	498	28	gc	gc	PROPN
ftr-497	498	29	at	at	ADP
ftr-497	498	30	c	c	PROPN
ftr-497	498	31	's	's	PART
ftr-497	498	32	death	death	NOUN
ftr-497	498	33	.	.	PUNCT
ftr-497	499	1	assume	assume	VERB
ftr-497	499	2	that	that	SCONJ
ftr-497	499	3	all	all	PRON
ftr-497	499	4	of	of	ADP
ftr-497	499	5	the	the	DET
ftr-497	499	6	$	$	SYM
ftr-497	499	7	1,000,000	1,000,000	NUM
ftr-497	499	8	is	be	AUX
ftr-497	499	9	subject	subject	ADJ
ftr-497	499	10	to	to	ADP
ftr-497	499	11	gstt	gstt	NOUN
ftr-497	499	12	and	and	CCONJ
ftr-497	499	13	that	that	SCONJ
ftr-497	499	14	when	when	SCONJ
ftr-497	499	15	c	c	PROPN
ftr-497	499	16	dies	die	VERB
ftr-497	499	17	,	,	PUNCT
ftr-497	499	18	c	c	X
ftr-497	499	19	's	's	PART
ftr-497	499	20	own	own	ADJ
ftr-497	499	21	gross	gross	ADJ
ftr-497	499	22	estate	estate	NOUN
ftr-497	499	23	for	for	ADP
ftr-497	499	24	estate	estate	NOUN
ftr-497	499	25	tax	tax	NOUN
ftr-497	499	26	purposes	purpose	NOUN
ftr-497	499	27	is	be	AUX
ftr-497	499	28	only	only	ADV
ftr-497	499	29	$	$	SYM
ftr-497	499	30	250,000	250,000	NUM
ftr-497	499	31	.	.	PUNCT
ftr-497	500	1	c	c	X
ftr-497	500	2	's	's	PART
ftr-497	500	3	unified	unified	ADJ
ftr-497	500	4	credit	credit	NOUN
ftr-497	500	5	would	would	AUX
ftr-497	500	6	have	have	AUX
ftr-497	500	7	protected	protect	VERB
ftr-497	500	8	an	an	DET
ftr-497	500	9	additional	additional	ADJ
ftr-497	500	10	$	$	SYM
ftr-497	500	11	350,000	350,000	NUM
ftr-497	500	12	from	from	ADP
ftr-497	500	13	estate	estate	NOUN
ftr-497	500	14	tax	tax	NOUN
ftr-497	500	15	if	if	SCONJ
ftr-497	500	16	c	c	PROPN
ftr-497	500	17	had	have	AUX
ftr-497	500	18	owned	own	VERB
ftr-497	500	19	that	that	DET
ftr-497	500	20	amount	amount	NOUN
ftr-497	500	21	.	.	PUNCT
ftr-497	501	1	c	c	NOUN
ftr-497	501	2	did	do	VERB
ftr-497	501	3	not	not	PART
ftr-497	501	4	,	,	PUNCT
ftr-497	501	5	so	so	SCONJ
ftr-497	501	6	that	that	SCONJ
ftr-497	501	7	credit	credit	NOUN
ftr-497	501	8	is	be	AUX
ftr-497	501	9	wasted	waste	VERB
ftr-497	501	10	.	.	PUNCT
ftr-497	502	1	the	the	DET
ftr-497	502	2	gstt	gstt	NOUN
ftr-497	502	3	applies	apply	VERB
ftr-497	502	4	to	to	ADP
ftr-497	502	5	the	the	DET
ftr-497	502	6	trust	trust	NOUN
ftr-497	502	7	,	,	PUNCT
ftr-497	502	8	so	so	ADV
ftr-497	502	9	$	$	SYM
ftr-497	502	10	500,000	500,000	NUM
ftr-497	502	11	of	of	ADP
ftr-497	502	12	tax	tax	NOUN
ftr-497	502	13	is	be	AUX
ftr-497	502	14	due	due	ADJ
ftr-497	502	15	from	from	ADP
ftr-497	502	16	the	the	DET
ftr-497	502	17	trust	trust	NOUN
ftr-497	502	18	property	property	NOUN
ftr-497	502	19	.	.	PUNCT
ftr-497	503	1	c	c	X
ftr-497	503	2	's	's	PART
ftr-497	503	3	unused	unused	ADJ
ftr-497	503	4	unified	unified	ADJ
ftr-497	503	5	credit	credit	NOUN
ftr-497	503	6	can	can	AUX
ftr-497	503	7	not	not	PART
ftr-497	503	8	be	be	AUX
ftr-497	503	9	used	use	VERB
ftr-497	503	10	to	to	PART
ftr-497	503	11	offset	offset	VERB
ftr-497	503	12	any	any	PRON
ftr-497	503	13	of	of	ADP
ftr-497	503	14	this	this	DET
ftr-497	503	15	$	$	SYM
ftr-497	503	16	500,000	500,000	NUM
ftr-497	503	17	.	.	PUNCT
ftr-497	504	1	further	far	ADV
ftr-497	504	2	,	,	PUNCT
ftr-497	504	3	c	c	PROPN
ftr-497	504	4	's	's	PART
ftr-497	504	5	estate	estate	NOUN
ftr-497	504	6	tax	tax	NOUN
ftr-497	504	7	bracket	bracket	NOUN
ftr-497	504	8	was	be	AUX
ftr-497	504	9	34	34	NUM
ftr-497	504	10	%	%	NOUN
ftr-497	504	11	,	,	PUNCT
ftr-497	504	12	but	but	CCONJ
ftr-497	504	13	under	under	ADP
ftr-497	504	14	the	the	DET
ftr-497	504	15	current	current	ADJ
ftr-497	504	16	gsti	gsti	NOUN
ftr-497	504	17	,	,	PUNCT
ftr-497	504	18	the	the	DET
ftr-497	504	19	trust	trust	NOUN
ftr-497	504	20	can	can	AUX
ftr-497	504	21	not	not	PART
ftr-497	504	22	use	use	VERB
ftr-497	504	23	the	the	DET
ftr-497	504	24	brackets	bracket	NOUN
ftr-497	504	25	between	between	ADP
ftr-497	504	26	34	34	NUM
ftr-497	504	27	%	%	NOUN
ftr-497	504	28	and	and	CCONJ
ftr-497	504	29	50	50	NUM
ftr-497	504	30	%	%	NOUN
ftr-497	504	31	.	.	PUNCT
ftr-497	505	1	68	68	NUM
ftr-497	505	2	.	.	PUNCT
ftr-497	505	3	irc	irc	PROPN
ftr-497	505	4	§	§	PROPN
ftr-497	505	5	§	§	PROPN
ftr-497	505	6	2612(c	2612(c	NOUN
ftr-497	505	7	)	)	PUNCT
ftr-497	505	8	,	,	PUNCT
ftr-497	505	9	2613(a	2613(a	NUM
ftr-497	505	10	)	)	PUNCT
ftr-497	505	11	,	,	PUNCT
ftr-497	505	12	261	261	NUM
ftr-497	505	13	1(a)(3	1(a)(3	NUM
ftr-497	505	14	)	)	PUNCT
ftr-497	505	15	.	.	PUNCT
ftr-497	506	1	such	such	ADJ
ftr-497	506	2	transfers	transfer	NOUN
ftr-497	506	3	are	be	AUX
ftr-497	506	4	referred	refer	VERB
ftr-497	506	5	to	to	ADP
ftr-497	506	6	as	as	ADP
ftr-497	506	7	"	"	PUNCT
ftr-497	506	8	direct	direct	ADJ
ftr-497	506	9	skips	skip	NOUN
ftr-497	506	10	.	.	PUNCT
ftr-497	506	11	"	"	PUNCT
ftr-497	507	1	irc	irc	PROPN
ftr-497	507	2	§	§	PROPN
ftr-497	507	3	2612(c)(1	2612(c)(1	NUM
ftr-497	507	4	)	)	PUNCT
ftr-497	507	5	.	.	PUNCT
ftr-497	508	1	69	69	NUM
ftr-497	508	2	.	.	PUNCT
ftr-497	509	1	where	where	SCONJ
ftr-497	509	2	a	a	DET
ftr-497	509	3	direct	direct	ADJ
ftr-497	509	4	skip	skip	NOUN
ftr-497	509	5	occurs	occur	NOUN
ftr-497	509	6	,	,	PUNCT
ftr-497	509	7	the	the	DET
ftr-497	509	8	taxable	taxable	ADJ
ftr-497	509	9	amount	amount	NOUN
ftr-497	509	10	for	for	ADP
ftr-497	509	11	gsti	gsti	NOUN
ftr-497	509	12	purposes	purpose	NOUN
ftr-497	509	13	is	be	AUX
ftr-497	509	14	the	the	DET
ftr-497	509	15	amount	amount	NOUN
ftr-497	509	16	the	the	DET
ftr-497	509	17	transferee	transferee	NOUN
ftr-497	509	18	receives	receive	VERB
ftr-497	509	19	.	.	PUNCT
ftr-497	510	1	irc	irc	PROPN
ftr-497	510	2	§	§	PROPN
ftr-497	510	3	2623	2623	NUM
ftr-497	510	4	.	.	PUNCT
ftr-497	511	1	hence	hence	ADV
ftr-497	511	2	,	,	PUNCT
ftr-497	511	3	if	if	SCONJ
ftr-497	511	4	the	the	DET
ftr-497	511	5	transferred	transfer	VERB
ftr-497	511	6	property	property	NOUN
ftr-497	511	7	is	be	AUX
ftr-497	511	8	subject	subject	ADJ
ftr-497	511	9	to	to	ADP
ftr-497	511	10	estate	estate	NOUN
ftr-497	511	11	tax	tax	NOUN
ftr-497	511	12	,	,	PUNCT
ftr-497	511	13	the	the	DET
ftr-497	511	14	gstt	gstt	NOUN
ftr-497	511	15	applies	apply	VERB
ftr-497	511	16	only	only	ADV
ftr-497	511	17	to	to	ADP
ftr-497	511	18	the	the	DET
ftr-497	511	19	net	net	ADJ
ftr-497	511	20	amount	amount	NOUN
ftr-497	511	21	.	.	PUNCT
ftr-497	512	1	the	the	DET
ftr-497	512	2	payment	payment	NOUN
ftr-497	512	3	of	of	ADP
ftr-497	512	4	the	the	DET
ftr-497	512	5	gstt	gstt	NOUN
ftr-497	512	6	by	by	ADP
ftr-497	512	7	the	the	DET
ftr-497	512	8	transferor	transferor	NOUN
ftr-497	512	9	on	on	ADP
ftr-497	512	10	a	a	DET
ftr-497	512	11	lifetime	lifetime	NOUN
ftr-497	512	12	direct	direct	ADJ
ftr-497	512	13	skip	skip	NOUN
ftr-497	512	14	is	be	AUX
ftr-497	512	15	considered	consider	VERB
ftr-497	512	16	an	an	DET
ftr-497	512	17	additional	additional	ADJ
ftr-497	512	18	gift	gift	NOUN
ftr-497	512	19	to	to	ADP
ftr-497	512	20	the	the	DET
ftr-497	512	21	recipient	recipient	NOUN
ftr-497	512	22	of	of	ADP
ftr-497	512	23	the	the	DET
ftr-497	512	24	direct	direct	ADJ
ftr-497	512	25	skip	skip	NOUN
ftr-497	512	26	and	and	CCONJ
ftr-497	512	27	this	this	DET
ftr-497	512	28	additional	additional	ADJ
ftr-497	512	29	gift	gift	NOUN
ftr-497	512	30	is	be	AUX
ftr-497	512	31	subject	subject	ADJ
ftr-497	512	32	to	to	ADP
ftr-497	512	33	gift	gift	NOUN
ftr-497	512	34	tax	tax	NOUN
ftr-497	512	35	.	.	PUNCT
ftr-497	513	1	irc	irc	PROPN
ftr-497	513	2	§	§	PROPN
ftr-497	513	3	2515	2515	NUM
ftr-497	513	4	.	.	PUNCT
ftr-497	514	1	70	70	NUM
ftr-497	514	2	.	.	PUNCT
ftr-497	515	1	irc	irc	PROPN
ftr-497	515	2	§	§	PROPN
ftr-497	515	3	263	263	NUM
ftr-497	515	4	1(a	1(a	NUM
ftr-497	515	5	)	)	PUNCT
ftr-497	515	6	.	.	PUNCT
ftr-497	516	1	71	71	NUM
ftr-497	516	2	.	.	PUNCT
ftr-497	516	3	irc	irc	PROPN
ftr-497	516	4	§	§	PROPN
ftr-497	516	5	2632	2632	NUM
ftr-497	516	6	.	.	PUNCT
ftr-497	517	1	72	72	NUM
ftr-497	517	2	.	.	PUNCT
ftr-497	518	1	irc	irc	PROPN
ftr-497	518	2	§	§	PROPN
ftr-497	518	3	2612(c)(2	2612(c)(2	NOUN
ftr-497	518	4	)	)	PUNCT
ftr-497	518	5	.	.	PUNCT
ftr-497	519	1	73	73	NUM
ftr-497	519	2	.	.	PUNCT
ftr-497	520	1	irc	irc	PROPN
ftr-497	520	2	§	§	PROPN
ftr-497	520	3	2642(c)(3)(a	2642(c)(3)(a	NUM
ftr-497	520	4	)	)	PUNCT
ftr-497	520	5	.	.	PUNCT
ftr-497	521	1	[	[	X
ftr-497	521	2	vol	vol	NOUN
ftr-497	521	3	1:7	1:7	NUM
ftr-497	521	4	should	should	AUX
ftr-497	521	5	we	we	PRON
ftr-497	521	6	give	give	VERB
ftr-497	521	7	away	away	ADP
ftr-497	521	8	the	the	DET
ftr-497	521	9	annual	annual	ADJ
ftr-497	521	10	erclusion	erclusion	NOUN
ftr-497	521	11	?	?	PUNCT
ftr-497	522	1	$	$	SYM
ftr-497	522	2	10,000	10,000	NUM
ftr-497	522	3	per	per	ADP
ftr-497	522	4	donee	donee	NOUN
ftr-497	522	5	.	.	PUNCT
ftr-497	523	1	74	74	NUM
ftr-497	523	2	however	however	ADV
ftr-497	523	3	,	,	PUNCT
ftr-497	523	4	it	it	PRON
ftr-497	523	5	applies	apply	VERB
ftr-497	523	6	to	to	ADP
ftr-497	523	7	a	a	DET
ftr-497	523	8	transfer	transfer	NOUN
ftr-497	523	9	in	in	ADP
ftr-497	523	10	trust	trust	NOUN
ftr-497	523	11	only	only	ADV
ftr-497	523	12	if	if	SCONJ
ftr-497	523	13	a	a	DET
ftr-497	523	14	single	single	ADJ
ftr-497	523	15	individual	individual	NOUN
ftr-497	523	16	is	be	AUX
ftr-497	523	17	the	the	DET
ftr-497	523	18	sole	sole	ADJ
ftr-497	523	19	lifetime	lifetime	NOUN
ftr-497	523	20	beneficiary	beneficiary	NOUN
ftr-497	523	21	of	of	ADP
ftr-497	523	22	the	the	DET
ftr-497	523	23	trust	trust	NOUN
ftr-497	523	24	,	,	PUNCT
ftr-497	523	25	and	and	CCONJ
ftr-497	523	26	,	,	PUNCT
ftr-497	523	27	if	if	SCONJ
ftr-497	523	28	the	the	DET
ftr-497	523	29	individual	individual	NOUN
ftr-497	523	30	dies	die	VERB
ftr-497	523	31	during	during	ADP
ftr-497	523	32	the	the	DET
ftr-497	523	33	trust	trust	NOUN
ftr-497	523	34	's	's	PART
ftr-497	523	35	existence	existence	NOUN
ftr-497	523	36	,	,	PUNCT
ftr-497	523	37	the	the	DET
ftr-497	523	38	trust	trust	NOUN
ftr-497	523	39	terms	term	NOUN
ftr-497	523	40	cause	cause	VERB
ftr-497	523	41	the	the	DET
ftr-497	523	42	trust	trust	NOUN
ftr-497	523	43	assets	asset	NOUN
ftr-497	523	44	to	to	PART
ftr-497	523	45	be	be	AUX
ftr-497	523	46	subject	subject	ADJ
ftr-497	523	47	to	to	ADP
ftr-497	523	48	estate	estate	NOUN
ftr-497	523	49	tax	tax	NOUN
ftr-497	523	50	as	as	ADP
ftr-497	523	51	a	a	DET
ftr-497	523	52	part	part	NOUN
ftr-497	523	53	of	of	ADP
ftr-497	523	54	the	the	DET
ftr-497	523	55	individual	individual	NOUN
ftr-497	523	56	's	's	PART
ftr-497	523	57	estate	estate	NOUN
ftr-497	523	58	.	.	PUNCT
ftr-497	524	1	"5	"5	NOUN
ftr-497	525	1	there	there	PRON
ftr-497	525	2	are	be	VERB
ftr-497	525	3	further	further	ADJ
ftr-497	525	4	exceptions	exception	NOUN
ftr-497	525	5	to	to	ADP
ftr-497	525	6	the	the	DET
ftr-497	525	7	gstt	gstt	NOUN
ftr-497	525	8	,	,	PUNCT
ftr-497	525	9	analogous	analogous	ADJ
ftr-497	525	10	to	to	ADP
ftr-497	525	11	those	those	PRON
ftr-497	525	12	under	under	ADP
ftr-497	525	13	the	the	DET
ftr-497	525	14	gift	gift	NOUN
ftr-497	525	15	tax	tax	NOUN
ftr-497	525	16	,	,	PUNCT
ftr-497	525	17	for	for	ADP
ftr-497	525	18	transfers	transfer	NOUN
ftr-497	525	19	that	that	PRON
ftr-497	525	20	are	be	AUX
ftr-497	525	21	made	make	VERB
ftr-497	525	22	to	to	ADP
ftr-497	525	23	educational	educational	ADJ
ftr-497	525	24	institutions	institution	NOUN
ftr-497	525	25	for	for	ADP
ftr-497	525	26	tuition	tuition	NOUN
ftr-497	525	27	and	and	CCONJ
ftr-497	525	28	payments	payment	NOUN
ftr-497	525	29	to	to	ADP
ftr-497	525	30	medical	medical	ADJ
ftr-497	525	31	care	care	PROPN
ftr-497	525	32	providers.76	providers.76	PROPN
ftr-497	525	33	d.	d.	PROPN
ftr-497	525	34	a	a	DET
ftr-497	525	35	brief	brief	ADJ
ftr-497	525	36	perspective	perspective	NOUN
ftr-497	525	37	on	on	ADP
ftr-497	525	38	the	the	DET
ftr-497	525	39	relationship	relationship	NOUN
ftr-497	525	40	of	of	ADP
ftr-497	525	41	the	the	DET
ftr-497	525	42	annual	annual	ADJ
ftr-497	525	43	exclusion	exclusion	NOUN
ftr-497	525	44	to	to	ADP
ftr-497	525	45	the	the	DET
ftr-497	525	46	federal	federal	ADJ
ftr-497	525	47	transfer	transfer	NOUN
ftr-497	525	48	tax	tax	NOUN
ftr-497	525	49	system	system	NOUN
ftr-497	525	50	as	as	ADP
ftr-497	525	51	the	the	DET
ftr-497	525	52	foregoing	foregoing	NOUN
ftr-497	525	53	demonstrates	demonstrate	VERB
ftr-497	525	54	,	,	PUNCT
ftr-497	525	55	the	the	DET
ftr-497	525	56	general	general	ADJ
ftr-497	525	57	purpose	purpose	NOUN
ftr-497	525	58	of	of	ADP
ftr-497	525	59	the	the	DET
ftr-497	525	60	united	united	PROPN
ftr-497	525	61	states	states	PROPN
ftr-497	525	62	transfer	transfer	VERB
ftr-497	525	63	tax	tax	NOUN
ftr-497	525	64	system	system	NOUN
ftr-497	525	65	is	be	AUX
ftr-497	525	66	to	to	PART
ftr-497	525	67	tax	tax	VERB
ftr-497	525	68	gratuitous	gratuitous	ADJ
ftr-497	525	69	transfers	transfer	NOUN
ftr-497	525	70	of	of	ADP
ftr-497	525	71	property	property	NOUN
ftr-497	525	72	at	at	ADP
ftr-497	525	73	rates	rate	NOUN
ftr-497	525	74	up	up	ADP
ftr-497	525	75	to	to	PART
ftr-497	525	76	fifty	fifty	NUM
ftr-497	525	77	percent	percent	NOUN
ftr-497	525	78	.	.	PUNCT
ftr-497	526	1	the	the	DET
ftr-497	526	2	estate	estate	NOUN
ftr-497	526	3	tax	tax	NOUN
ftr-497	526	4	applies	apply	VERB
ftr-497	526	5	to	to	ADP
ftr-497	526	6	testamentary	testamentary	ADJ
ftr-497	526	7	transfers	transfer	NOUN
ftr-497	526	8	.	.	PUNCT
ftr-497	527	1	the	the	DET
ftr-497	527	2	gift	gift	NOUN
ftr-497	527	3	tax	tax	NOUN
ftr-497	527	4	,	,	PUNCT
ftr-497	527	5	which	which	PRON
ftr-497	527	6	is	be	AUX
ftr-497	527	7	intended	intend	VERB
ftr-497	527	8	to	to	PART
ftr-497	527	9	prevent	prevent	VERB
ftr-497	527	10	those	those	PRON
ftr-497	527	11	with	with	ADP
ftr-497	527	12	substantial	substantial	ADJ
ftr-497	527	13	estates	estate	NOUN
ftr-497	527	14	from	from	ADP
ftr-497	527	15	escaping	escape	VERB
ftr-497	527	16	the	the	DET
ftr-497	527	17	effect	effect	NOUN
ftr-497	527	18	of	of	ADP
ftr-497	527	19	the	the	DET
ftr-497	527	20	estate	estate	NOUN
ftr-497	527	21	tax	tax	NOUN
ftr-497	527	22	by	by	ADP
ftr-497	527	23	making	make	VERB
ftr-497	527	24	lifetime	lifetime	NOUN
ftr-497	527	25	gifts	gift	NOUN
ftr-497	527	26	,	,	PUNCT
ftr-497	527	27	applies	apply	VERB
ftr-497	527	28	to	to	ADP
ftr-497	527	29	inter	inter	ADJ
ftr-497	527	30	vivos	vivos	ADJ
ftr-497	527	31	transfers	transfer	NOUN
ftr-497	527	32	.	.	PUNCT
ftr-497	528	1	the	the	DET
ftr-497	528	2	gstr	gstr	PROPN
ftr-497	528	3	serves	serve	VERB
ftr-497	528	4	as	as	ADP
ftr-497	528	5	an	an	DET
ftr-497	528	6	approximate	approximate	ADJ
ftr-497	528	7	equivalent	equivalent	NOUN
ftr-497	528	8	of	of	ADP
ftr-497	528	9	an	an	DET
ftr-497	528	10	estate	estate	NOUN
ftr-497	528	11	tax	tax	NOUN
ftr-497	528	12	or	or	CCONJ
ftr-497	528	13	gift	gift	NOUN
ftr-497	528	14	tax	tax	NOUN
ftr-497	528	15	on	on	ADP
ftr-497	528	16	transfers	transfer	NOUN
ftr-497	528	17	that	that	PRON
ftr-497	528	18	would	would	AUX
ftr-497	528	19	otherwise	otherwise	ADV
ftr-497	528	20	not	not	PART
ftr-497	528	21	incur	incur	VERB
ftr-497	528	22	estate	estate	NOUN
ftr-497	528	23	or	or	CCONJ
ftr-497	528	24	gift	gift	NOUN
ftr-497	528	25	tax	tax	NOUN
ftr-497	528	26	at	at	ADP
ftr-497	528	27	one	one	NUM
ftr-497	528	28	or	or	CCONJ
ftr-497	528	29	more	more	ADJ
ftr-497	528	30	generations	generation	NOUN
ftr-497	528	31	below	below	ADP
ftr-497	528	32	the	the	DET
ftr-497	528	33	transferor	transferor	NOUN
ftr-497	528	34	's	's	PART
ftr-497	528	35	generation	generation	NOUN
ftr-497	528	36	.	.	PUNCT
ftr-497	529	1	the	the	DET
ftr-497	529	2	estate	estate	NOUN
ftr-497	529	3	tax	tax	NOUN
ftr-497	529	4	was	be	AUX
ftr-497	529	5	originally	originally	ADV
ftr-497	529	6	enacted	enact	VERB
ftr-497	529	7	for	for	ADP
ftr-497	529	8	the	the	DET
ftr-497	529	9	purposes	purpose	NOUN
ftr-497	529	10	of	of	ADP
ftr-497	529	11	preventing	prevent	VERB
ftr-497	529	12	concentrations	concentration	NOUN
ftr-497	529	13	of	of	ADP
ftr-497	529	14	wealth	wealth	NOUN
ftr-497	529	15	and	and	CCONJ
ftr-497	529	16	generating	generating	NOUN
ftr-497	529	17	revenue	revenue	NOUN
ftr-497	529	18	.	.	PUNCT
ftr-497	529	19	"	"	PUNCT
ftr-497	530	1	the	the	DET
ftr-497	530	2	other	other	ADJ
ftr-497	530	3	two	two	NUM
ftr-497	530	4	taxes	taxis	NOUN
ftr-497	530	5	,	,	PUNCT
ftr-497	530	6	which	which	PRON
ftr-497	530	7	back	back	VERB
ftr-497	530	8	up	up	ADP
ftr-497	530	9	the	the	DET
ftr-497	530	10	estate	estate	NOUN
ftr-497	530	11	tax	tax	NOUN
ftr-497	530	12	,	,	PUNCT
ftr-497	530	13	must	must	AUX
ftr-497	530	14	share	share	VERB
ftr-497	530	15	in	in	ADP
ftr-497	530	16	those	those	DET
ftr-497	530	17	purposes	purpose	NOUN
ftr-497	530	18	.	.	PUNCT
ftr-497	531	1	through	through	ADP
ftr-497	531	2	the	the	DET
ftr-497	531	3	years	year	NOUN
ftr-497	531	4	congress	congress	PROPN
ftr-497	531	5	has	have	AUX
ftr-497	531	6	made	make	VERB
ftr-497	531	7	significant	significant	ADJ
ftr-497	531	8	changes	change	NOUN
ftr-497	531	9	to	to	ADP
ftr-497	531	10	the	the	DET
ftr-497	531	11	transfer	transfer	NOUN
ftr-497	531	12	tax	tax	NOUN
ftr-497	531	13	system	system	NOUN
ftr-497	531	14	which	which	PRON
ftr-497	531	15	have	have	AUX
ftr-497	531	16	made	make	VERB
ftr-497	531	17	its	its	PRON
ftr-497	531	18	application	application	NOUN
ftr-497	531	19	more	more	ADV
ftr-497	531	20	effective	effective	ADJ
ftr-497	531	21	with	with	ADP
ftr-497	531	22	respect	respect	NOUN
ftr-497	531	23	to	to	ADP
ftr-497	531	24	those	those	PRON
ftr-497	531	25	with	with	ADP
ftr-497	531	26	significant	significant	ADJ
ftr-497	531	27	amounts	amount	NOUN
ftr-497	531	28	of	of	ADP
ftr-497	531	29	wealth	wealth	NOUN
ftr-497	531	30	and	and	CCONJ
ftr-497	531	31	which	which	PRON
ftr-497	531	32	have	have	AUX
ftr-497	531	33	tended	tend	VERB
ftr-497	531	34	to	to	PART
ftr-497	531	35	make	make	VERB
ftr-497	531	36	its	its	PRON
ftr-497	531	37	avoidance	avoidance	NOUN
ftr-497	531	38	more	more	ADV
ftr-497	531	39	difficult	difficult	ADJ
ftr-497	531	40	.	.	PUNCT
ftr-497	531	41	'	'	PUNCT
ftr-497	532	1	the	the	DET
ftr-497	532	2	annual	annual	ADJ
ftr-497	532	3	gift	gift	NOUN
ftr-497	532	4	tax	tax	NOUN
ftr-497	532	5	exclusion	exclusion	NOUN
ftr-497	532	6	permits	permit	VERB
ftr-497	532	7	transfers	transfer	NOUN
ftr-497	532	8	of	of	ADP
ftr-497	532	9	$	$	SYM
ftr-497	532	10	10,000	10,000	NUM
ftr-497	532	11	or	or	CCONJ
ftr-497	532	12	$	$	SYM
ftr-497	532	13	20,000	20,000	NUM
ftr-497	532	14	per	per	ADP
ftr-497	532	15	donee	donee	NOUN
ftr-497	532	16	,	,	PUNCT
ftr-497	532	17	and	and	CCONJ
ftr-497	532	18	,	,	PUNCT
ftr-497	532	19	as	as	SCONJ
ftr-497	532	20	is	be	AUX
ftr-497	532	21	illustrated	illustrate	VERB
ftr-497	532	22	below	below	ADV
ftr-497	532	23	,	,	PUNCT
ftr-497	532	24	often	often	ADV
ftr-497	532	25	permits	permit	VERB
ftr-497	532	26	transfers	transfer	NOUN
ftr-497	532	27	of	of	ADP
ftr-497	532	28	property	property	NOUN
ftr-497	532	29	74	74	NUM
ftr-497	532	30	.	.	PUNCT
ftr-497	533	1	i	i	PRON
ftr-497	533	2	d.	d.	PROPN
ftr-497	533	3	(	(	PUNCT
ftr-497	533	4	incorporating	incorporate	VERB
ftr-497	533	5	by	by	ADP
ftr-497	533	6	reference	reference	NOUN
ftr-497	533	7	the	the	DET
ftr-497	533	8	definition	definition	NOUN
ftr-497	533	9	of	of	ADP
ftr-497	533	10	nontaxable	nontaxable	ADJ
ftr-497	533	11	gifts	gift	NOUN
ftr-497	533	12	under	under	ADP
ftr-497	533	13	section	section	NOUN
ftr-497	533	14	2503(b	2503(b	NUM
ftr-497	533	15	)	)	PUNCT
ftr-497	533	16	,	,	PUNCT
ftr-497	533	17	which	which	PRON
ftr-497	533	18	sets	set	VERB
ftr-497	533	19	the	the	DET
ftr-497	533	20	$	$	SYM
ftr-497	533	21	10,000	10,000	NUM
ftr-497	533	22	limit	limit	NOUN
ftr-497	533	23	)	)	PUNCT
ftr-497	533	24	.	.	PUNCT
ftr-497	534	1	75	75	NUM
ftr-497	534	2	.	.	PUNCT
ftr-497	535	1	irc	irc	PROPN
ftr-497	535	2	§	§	PROPN
ftr-497	535	3	2642(c)(2	2642(c)(2	NOUN
ftr-497	535	4	)	)	PUNCT
ftr-497	535	5	.	.	PUNCT
ftr-497	536	1	76	76	NUM
ftr-497	536	2	.	.	PUNCT
ftr-497	537	1	irc	irc	PROPN
ftr-497	537	2	§	§	PROPN
ftr-497	537	3	2642(c)(3)(b	2642(c)(3)(b	NUM
ftr-497	537	4	)	)	PUNCT
ftr-497	537	5	(	(	PUNCT
ftr-497	537	6	defining	define	VERB
ftr-497	537	7	nontaxable	nontaxable	ADJ
ftr-497	537	8	gifts	gift	NOUN
ftr-497	537	9	for	for	ADP
ftr-497	537	10	gstt	gstt	NOUN
ftr-497	537	11	purposes	purpose	NOUN
ftr-497	537	12	,	,	PUNCT
ftr-497	537	13	in	in	ADP
ftr-497	537	14	part	part	NOUN
ftr-497	537	15	by	by	ADP
ftr-497	537	16	reference	reference	NOUN
ftr-497	537	17	to	to	ADP
ftr-497	537	18	section	section	NOUN
ftr-497	537	19	2503(e	2503(e	NUM
ftr-497	537	20	)	)	PUNCT
ftr-497	537	21	,	,	PUNCT
ftr-497	537	22	which	which	PRON
ftr-497	537	23	sets	set	VERB
ftr-497	537	24	out	out	ADP
ftr-497	537	25	the	the	DET
ftr-497	537	26	gift	gift	NOUN
ftr-497	537	27	tax	tax	NOUN
ftr-497	537	28	exclusion	exclusion	NOUN
ftr-497	537	29	for	for	ADP
ftr-497	537	30	tuition	tuition	NOUN
ftr-497	537	31	and	and	CCONJ
ftr-497	537	32	medical	medical	ADJ
ftr-497	537	33	care	care	NOUN
ftr-497	537	34	payments	payment	NOUN
ftr-497	537	35	)	)	PUNCT
ftr-497	537	36	.	.	PUNCT
ftr-497	538	1	77	77	NUM
ftr-497	538	2	.	.	PUNCT
ftr-497	539	1	see	see	VERB
ftr-497	539	2	supra	supra	PROPN
ftr-497	539	3	note	note	PROPN
ftr-497	539	4	12	12	NUM
ftr-497	539	5	.	.	PUNCT
ftr-497	540	1	78	78	NUM
ftr-497	540	2	.	.	PUNCT
ftr-497	541	1	admittedly	admittedly	ADV
ftr-497	541	2	,	,	PUNCT
ftr-497	541	3	with	with	ADP
ftr-497	541	4	the	the	DET
ftr-497	541	5	adoption	adoption	NOUN
ftr-497	541	6	of	of	ADP
ftr-497	541	7	the	the	DET
ftr-497	541	8	unified	unified	ADJ
ftr-497	541	9	credit	credit	NOUN
ftr-497	541	10	in	in	ADP
ftr-497	541	11	the	the	DET
ftr-497	541	12	1976	1976	NUM
ftr-497	541	13	act	act	NOUN
ftr-497	541	14	and	and	CCONJ
ftr-497	541	15	its	its	PRON
ftr-497	541	16	increase	increase	NOUN
ftr-497	541	17	under	under	ADP
ftr-497	541	18	the	the	DET
ftr-497	541	19	economic	economic	ADJ
ftr-497	541	20	recovery	recovery	NOUN
ftr-497	541	21	tax	tax	NOUN
ftr-497	541	22	act	act	NOUN
ftr-497	541	23	of	of	ADP
ftr-497	541	24	1981	1981	NUM
ftr-497	541	25	,	,	PUNCT
ftr-497	541	26	congress	congress	PROPN
ftr-497	541	27	removed	remove	VERB
ftr-497	541	28	a	a	DET
ftr-497	541	29	lot	lot	NOUN
ftr-497	541	30	of	of	ADP
ftr-497	541	31	people	people	NOUN
ftr-497	541	32	from	from	ADP
ftr-497	541	33	the	the	DET
ftr-497	541	34	transfer	transfer	NOUN
ftr-497	541	35	tax	tax	NOUN
ftr-497	541	36	system	system	NOUN
ftr-497	541	37	by	by	ADP
ftr-497	541	38	increasing	increase	VERB
ftr-497	541	39	from	from	ADP
ftr-497	541	40	s60,000	s60,000	PROPN
ftr-497	541	41	to	to	PART
ftr-497	541	42	s600,000	s600,000	VERB
ftr-497	541	43	the	the	DET
ftr-497	541	44	size	size	NOUN
ftr-497	541	45	of	of	ADP
ftr-497	541	46	an	an	DET
ftr-497	541	47	estate	estate	NOUN
ftr-497	541	48	that	that	PRON
ftr-497	541	49	escapes	escape	VERB
ftr-497	541	50	tax	tax	NOUN
ftr-497	541	51	entirely	entirely	ADV
ftr-497	541	52	.	.	PUNCT
ftr-497	542	1	further	far	ADV
ftr-497	542	2	,	,	PUNCT
ftr-497	542	3	the	the	DET
ftr-497	542	4	reduction	reduction	NOUN
ftr-497	542	5	in	in	ADP
ftr-497	542	6	the	the	DET
ftr-497	542	7	maximum	maximum	ADJ
ftr-497	542	8	transfer	transfer	NOUN
ftr-497	542	9	tax	tax	NOUN
ftr-497	542	10	rate	rate	NOUN
ftr-497	542	11	from	from	ADP
ftr-497	542	12	77	77	NUM
ftr-497	542	13	%	%	NOUN
ftr-497	542	14	in	in	ADP
ftr-497	542	15	1975	1975	NUM
ftr-497	542	16	to	to	ADP
ftr-497	542	17	50	50	NUM
ftr-497	542	18	%	%	NOUN
ftr-497	542	19	in	in	ADP
ftr-497	542	20	1993	1993	NUM
ftr-497	542	21	represented	represent	VERB
ftr-497	542	22	a	a	DET
ftr-497	542	23	substantial	substantial	ADJ
ftr-497	542	24	reduction	reduction	NOUN
ftr-497	542	25	in	in	ADP
ftr-497	542	26	the	the	DET
ftr-497	542	27	percentage	percentage	NOUN
ftr-497	542	28	of	of	ADP
ftr-497	542	29	their	their	PRON
ftr-497	542	30	wealth	wealth	NOUN
ftr-497	542	31	that	that	SCONJ
ftr-497	542	32	wealthy	wealthy	ADJ
ftr-497	542	33	taxpayers	taxpayer	NOUN
ftr-497	542	34	are	be	AUX
ftr-497	542	35	forced	force	VERB
ftr-497	542	36	to	to	PART
ftr-497	542	37	pay	pay	VERB
ftr-497	542	38	in	in	ADP
ftr-497	542	39	transfer	transfer	NOUN
ftr-497	542	40	taxes	taxis	NOUN
ftr-497	542	41	.	.	PUNCT
ftr-497	543	1	nonetheless	nonetheless	ADV
ftr-497	543	2	,	,	PUNCT
ftr-497	543	3	the	the	DET
ftr-497	543	4	adoption	adoption	NOUN
ftr-497	543	5	of	of	ADP
ftr-497	543	6	the	the	DET
ftr-497	543	7	gift	gift	NOUN
ftr-497	543	8	tax	tax	NOUN
ftr-497	543	9	,	,	PUNCT
ftr-497	543	10	its	its	PRON
ftr-497	543	11	integration	integration	NOUN
ftr-497	543	12	with	with	ADP
ftr-497	543	13	the	the	DET
ftr-497	543	14	estate	estate	NOUN
ftr-497	543	15	tax	tax	NOUN
ftr-497	543	16	,	,	PUNCT
ftr-497	543	17	the	the	DET
ftr-497	543	18	adoption	adoption	NOUN
ftr-497	543	19	of	of	ADP
ftr-497	543	20	the	the	DET
ftr-497	543	21	gstt	gstt	NOUN
ftr-497	543	22	,	,	PUNCT
ftr-497	543	23	the	the	DET
ftr-497	543	24	enactment	enactment	NOUN
ftr-497	543	25	of	of	ADP
ftr-497	543	26	sections	section	NOUN
ftr-497	543	27	27012704	27012704	NUM
ftr-497	543	28	(	(	PUNCT
ftr-497	543	29	dealing	deal	VERB
ftr-497	543	30	with	with	ADP
ftr-497	543	31	valuation	valuation	NOUN
ftr-497	543	32	of	of	ADP
ftr-497	543	33	intra	intra	ADJ
ftr-497	543	34	-	-	ADJ
ftr-497	543	35	family	family	NOUN
ftr-497	543	36	transfers	transfer	NOUN
ftr-497	543	37	for	for	ADP
ftr-497	543	38	gift	gift	NOUN
ftr-497	543	39	tax	tax	NOUN
ftr-497	543	40	purposes	purpose	NOUN
ftr-497	543	41	)	)	PUNCT
ftr-497	543	42	and	and	CCONJ
ftr-497	543	43	the	the	DET
ftr-497	543	44	adoption	adoption	NOUN
ftr-497	543	45	of	of	ADP
ftr-497	543	46	the	the	DET
ftr-497	543	47	five	five	NUM
ftr-497	543	48	percent	percent	NOUN
ftr-497	543	49	surtax	surtax	NOUN
ftr-497	543	50	on	on	ADP
ftr-497	543	51	large	large	ADJ
ftr-497	543	52	estates	estate	NOUN
ftr-497	543	53	,	,	PUNCT
ftr-497	543	54	viewed	view	VERB
ftr-497	543	55	in	in	ADP
ftr-497	543	56	the	the	DET
ftr-497	543	57	aggregate	aggregate	NOUN
ftr-497	543	58	,	,	PUNCT
ftr-497	543	59	represent	represent	VERB
ftr-497	543	60	an	an	DET
ftr-497	543	61	indisputable	indisputable	ADJ
ftr-497	543	62	tightening	tightening	NOUN
ftr-497	543	63	of	of	ADP
ftr-497	543	64	the	the	DET
ftr-497	543	65	transfer	transfer	NOUN
ftr-497	543	66	tax	tax	NOUN
ftr-497	543	67	system	system	NOUN
ftr-497	543	68	with	with	ADP
ftr-497	543	69	respect	respect	NOUN
ftr-497	543	70	to	to	ADP
ftr-497	543	71	taxpayers	taxpayer	NOUN
ftr-497	543	72	encompassed	encompass	VERB
ftr-497	543	73	by	by	ADP
ftr-497	543	74	it	it	PRON
ftr-497	543	75	.	.	PUNCT
ftr-497	544	1	19931	19931	NUM
ftr-497	544	2	florida	florida	PROPN
ftr-497	544	3	tax	tax	NOUN
ftr-497	544	4	review	review	NOUN
ftr-497	544	5	with	with	ADP
ftr-497	544	6	a	a	DET
ftr-497	544	7	realizable	realizable	ADJ
ftr-497	544	8	value	value	NOUN
ftr-497	544	9	likely	likely	ADJ
ftr-497	544	10	to	to	PART
ftr-497	544	11	be	be	AUX
ftr-497	544	12	greatly	greatly	ADV
ftr-497	544	13	in	in	ADP
ftr-497	544	14	excess	excess	NOUN
ftr-497	544	15	of	of	ADP
ftr-497	544	16	those	those	DET
ftr-497	544	17	stated	state	VERB
ftr-497	544	18	limits	limit	NOUN
ftr-497	544	19	.	.	PUNCT
ftr-497	545	1	hence	hence	ADV
ftr-497	545	2	,	,	PUNCT
ftr-497	545	3	it	it	PRON
ftr-497	545	4	is	be	AUX
ftr-497	545	5	a	a	DET
ftr-497	545	6	highly	highly	ADV
ftr-497	545	7	valuable	valuable	ADJ
ftr-497	545	8	opportunity	opportunity	NOUN
ftr-497	545	9	to	to	PART
ftr-497	545	10	avoid	avoid	VERB
ftr-497	545	11	the	the	DET
ftr-497	545	12	gift	gift	NOUN
ftr-497	545	13	tax	tax	NOUN
ftr-497	545	14	.	.	PUNCT
ftr-497	546	1	because	because	SCONJ
ftr-497	546	2	the	the	DET
ftr-497	546	3	gift	gift	NOUN
ftr-497	546	4	property	property	NOUN
ftr-497	546	5	is	be	AUX
ftr-497	546	6	no	no	ADV
ftr-497	546	7	longer	long	ADV
ftr-497	546	8	held	hold	VERB
ftr-497	546	9	by	by	ADP
ftr-497	546	10	the	the	DET
ftr-497	546	11	transferor	transferor	NOUN
ftr-497	546	12	at	at	ADP
ftr-497	546	13	death	death	NOUN
ftr-497	546	14	,	,	PUNCT
ftr-497	546	15	it	it	PRON
ftr-497	546	16	is	be	AUX
ftr-497	546	17	not	not	PART
ftr-497	546	18	a	a	DET
ftr-497	546	19	part	part	NOUN
ftr-497	546	20	of	of	ADP
ftr-497	546	21	his	his	PRON
ftr-497	546	22	estate	estate	NOUN
ftr-497	546	23	and	and	CCONJ
ftr-497	546	24	thus	thus	ADV
ftr-497	546	25	also	also	ADV
ftr-497	546	26	escapes	escape	VERB
ftr-497	546	27	estate	estate	NOUN
ftr-497	546	28	tax	tax	NOUN
ftr-497	546	29	at	at	ADP
ftr-497	546	30	the	the	DET
ftr-497	546	31	transferor	transferor	NOUN
ftr-497	546	32	's	's	PART
ftr-497	546	33	generation	generation	NOUN
ftr-497	546	34	so	so	ADV
ftr-497	546	35	long	long	ADV
ftr-497	546	36	as	as	SCONJ
ftr-497	546	37	the	the	DET
ftr-497	546	38	gift	gift	NOUN
ftr-497	546	39	is	be	AUX
ftr-497	546	40	made	make	VERB
ftr-497	546	41	to	to	ADP
ftr-497	546	42	a	a	DET
ftr-497	546	43	member	member	NOUN
ftr-497	546	44	of	of	ADP
ftr-497	546	45	a	a	DET
ftr-497	546	46	younger	young	ADJ
ftr-497	546	47	generation	generation	NOUN
ftr-497	546	48	.	.	PUNCT
ftr-497	547	1	accordingly	accordingly	ADV
ftr-497	547	2	,	,	PUNCT
ftr-497	547	3	the	the	DET
ftr-497	547	4	annual	annual	ADJ
ftr-497	547	5	exclusion	exclusion	NOUN
ftr-497	547	6	is	be	AUX
ftr-497	547	7	also	also	ADV
ftr-497	547	8	an	an	DET
ftr-497	547	9	exception	exception	NOUN
ftr-497	547	10	to	to	ADP
ftr-497	547	11	the	the	DET
ftr-497	547	12	estate	estate	NOUN
ftr-497	547	13	tax	tax	NOUN
ftr-497	547	14	.	.	PUNCT
ftr-497	548	1	further	far	ADV
ftr-497	548	2	,	,	PUNCT
ftr-497	548	3	if	if	SCONJ
ftr-497	548	4	an	an	DET
ftr-497	548	5	annual	annual	ADJ
ftr-497	548	6	exclusion	exclusion	NOUN
ftr-497	548	7	gift	gift	NOUN
ftr-497	548	8	also	also	ADV
ftr-497	548	9	qualifies	qualify	VERB
ftr-497	548	10	for	for	ADP
ftr-497	548	11	the	the	DET
ftr-497	548	12	gstt	gstt	NOUN
ftr-497	548	13	annual	annual	ADJ
ftr-497	548	14	exclusion	exclusion	NOUN
ftr-497	548	15	,	,	PUNCT
ftr-497	548	16	it	it	PRON
ftr-497	548	17	is	be	AUX
ftr-497	548	18	also	also	ADV
ftr-497	548	19	an	an	DET
ftr-497	548	20	exception	exception	NOUN
ftr-497	548	21	to	to	ADP
ftr-497	548	22	gstt	gstt	NOUN
ftr-497	548	23	.	.	PUNCT
ftr-497	549	1	thus	thus	ADV
ftr-497	549	2	,	,	PUNCT
ftr-497	549	3	the	the	DET
ftr-497	549	4	annual	annual	ADJ
ftr-497	549	5	gift	gift	NOUN
ftr-497	549	6	tax	tax	NOUN
ftr-497	549	7	exclusion	exclusion	NOUN
ftr-497	549	8	should	should	AUX
ftr-497	549	9	not	not	PART
ftr-497	549	10	be	be	AUX
ftr-497	549	11	viewed	view	VERB
ftr-497	549	12	as	as	ADP
ftr-497	549	13	only	only	ADV
ftr-497	549	14	a	a	DET
ftr-497	549	15	gift	gift	NOUN
ftr-497	549	16	tax	tax	NOUN
ftr-497	549	17	avoidance	avoidance	NOUN
ftr-497	549	18	mechanism	mechanism	NOUN
ftr-497	549	19	,	,	PUNCT
ftr-497	549	20	but	but	CCONJ
ftr-497	549	21	as	as	ADP
ftr-497	549	22	a	a	DET
ftr-497	549	23	mechanism	mechanism	NOUN
ftr-497	549	24	for	for	ADP
ftr-497	549	25	avoiding	avoid	VERB
ftr-497	549	26	all	all	PRON
ftr-497	549	27	of	of	ADP
ftr-497	549	28	the	the	DET
ftr-497	549	29	united	united	PROPN
ftr-497	549	30	states	states	PROPN
ftr-497	549	31	transfer	transfer	VERB
ftr-497	549	32	taxes	taxis	NOUN
ftr-497	549	33	and	and	CCONJ
ftr-497	549	34	it	it	PRON
ftr-497	549	35	should	should	AUX
ftr-497	549	36	be	be	AUX
ftr-497	549	37	analyzed	analyze	VERB
ftr-497	549	38	as	as	ADP
ftr-497	549	39	such	such	ADJ
ftr-497	549	40	in	in	ADP
ftr-497	549	41	light	light	NOUN
ftr-497	549	42	of	of	ADP
ftr-497	549	43	congress	congress	PROPN
ftr-497	549	44	'	'	PART
ftr-497	549	45	historical	historical	ADJ
ftr-497	549	46	tightening	tightening	NOUN
ftr-497	549	47	of	of	ADP
ftr-497	549	48	the	the	DET
ftr-497	549	49	transfer	transfer	NOUN
ftr-497	549	50	tax	tax	NOUN
ftr-497	549	51	system	system	NOUN
ftr-497	549	52	.	.	PUNCT
ftr-497	550	1	the	the	DET
ftr-497	550	2	next	next	ADJ
ftr-497	550	3	part	part	NOUN
ftr-497	550	4	of	of	ADP
ftr-497	550	5	this	this	DET
ftr-497	550	6	article	article	NOUN
ftr-497	550	7	explores	explore	VERB
ftr-497	550	8	the	the	DET
ftr-497	550	9	historical	historical	ADJ
ftr-497	550	10	reasons	reason	NOUN
ftr-497	550	11	given	give	VERB
ftr-497	550	12	for	for	ADP
ftr-497	550	13	adoption	adoption	NOUN
ftr-497	550	14	of	of	ADP
ftr-497	550	15	the	the	DET
ftr-497	550	16	annual	annual	ADJ
ftr-497	550	17	exclusion	exclusion	NOUN
ftr-497	550	18	,	,	PUNCT
ftr-497	550	19	the	the	DET
ftr-497	550	20	revisions	revision	NOUN
ftr-497	550	21	that	that	PRON
ftr-497	550	22	have	have	AUX
ftr-497	550	23	been	be	AUX
ftr-497	550	24	made	make	VERB
ftr-497	550	25	to	to	ADP
ftr-497	550	26	it	it	PRON
ftr-497	550	27	over	over	ADP
ftr-497	550	28	the	the	DET
ftr-497	550	29	years	year	NOUN
ftr-497	550	30	,	,	PUNCT
ftr-497	550	31	the	the	DET
ftr-497	550	32	technical	technical	ADJ
ftr-497	550	33	requirements	requirement	NOUN
ftr-497	550	34	necessary	necessary	ADJ
ftr-497	550	35	for	for	ADP
ftr-497	550	36	making	make	VERB
ftr-497	550	37	use	use	NOUN
ftr-497	550	38	of	of	ADP
ftr-497	550	39	it	it	PRON
ftr-497	550	40	,	,	PUNCT
ftr-497	550	41	the	the	DET
ftr-497	550	42	current	current	ADJ
ftr-497	550	43	uses	use	VERB
ftr-497	550	44	being	be	AUX
ftr-497	550	45	made	make	VERB
ftr-497	550	46	of	of	ADP
ftr-497	550	47	it	it	PRON
ftr-497	550	48	,	,	PUNCT
ftr-497	550	49	and	and	CCONJ
ftr-497	550	50	the	the	DET
ftr-497	550	51	functions	function	NOUN
ftr-497	550	52	it	it	PRON
ftr-497	550	53	serves	serve	VERB
ftr-497	550	54	as	as	ADV
ftr-497	550	55	presently	presently	ADV
ftr-497	550	56	designed	design	VERB
ftr-497	550	57	.	.	PUNCT
ftr-497	551	1	these	these	DET
ftr-497	551	2	considerations	consideration	NOUN
ftr-497	551	3	set	set	VERB
ftr-497	551	4	the	the	DET
ftr-497	551	5	stage	stage	NOUN
ftr-497	551	6	for	for	ADP
ftr-497	551	7	a	a	DET
ftr-497	551	8	discussion	discussion	NOUN
ftr-497	551	9	of	of	ADP
ftr-497	551	10	problems	problem	NOUN
ftr-497	551	11	with	with	ADP
ftr-497	551	12	the	the	DET
ftr-497	551	13	annual	annual	ADJ
ftr-497	551	14	exclusion	exclusion	NOUN
ftr-497	551	15	,	,	PUNCT
ftr-497	551	16	whether	whether	SCONJ
ftr-497	551	17	it	it	PRON
ftr-497	551	18	should	should	AUX
ftr-497	551	19	be	be	AUX
ftr-497	551	20	modified	modify	VERB
ftr-497	551	21	and	and	CCONJ
ftr-497	551	22	,	,	PUNCT
ftr-497	551	23	if	if	SCONJ
ftr-497	551	24	so	so	ADV
ftr-497	551	25	,	,	PUNCT
ftr-497	551	26	in	in	ADP
ftr-497	551	27	what	what	DET
ftr-497	551	28	ways	way	NOUN
ftr-497	551	29	.	.	PUNCT
ftr-497	552	1	ill	ill	ADJ
ftr-497	552	2	.	.	PUNCT
ftr-497	552	3	history	history	NOUN
ftr-497	552	4	of	of	ADP
ftr-497	552	5	the	the	DET
ftr-497	552	6	annual	annual	ADJ
ftr-497	552	7	exclusion	exclusion	NOUN
ftr-497	552	8	,	,	PUNCT
ftr-497	552	9	technical	technical	ADJ
ftr-497	552	10	requirements	requirement	NOUN
ftr-497	552	11	and	and	CCONJ
ftr-497	552	12	current	current	ADJ
ftr-497	552	13	uses	use	VERB
ftr-497	552	14	a.	a.	PROPN
ftr-497	552	15	historical	historical	PROPN
ftr-497	552	16	development	development	NOUN
ftr-497	552	17	1	1	NUM
ftr-497	552	18	.	.	PUNCT
ftr-497	553	1	the	the	DET
ftr-497	553	2	stated	stated	ADJ
ftr-497	553	3	purpose	purpose	NOUN
ftr-497	553	4	of	of	ADP
ftr-497	553	5	the	the	DET
ftr-497	553	6	annual	annual	ADJ
ftr-497	553	7	exclusion.-an	exclusion.-an	PRON
ftr-497	553	8	annual	annual	ADJ
ftr-497	553	9	exclusion	exclusion	NOUN
ftr-497	553	10	was	be	AUX
ftr-497	553	11	included	include	VERB
ftr-497	553	12	in	in	ADP
ftr-497	553	13	the	the	DET
ftr-497	553	14	original	original	ADJ
ftr-497	553	15	1932	1932	NUM
ftr-497	553	16	enactment	enactment	NOUN
ftr-497	553	17	of	of	ADP
ftr-497	553	18	the	the	DET
ftr-497	553	19	predecessor	predecessor	NOUN
ftr-497	553	20	to	to	ADP
ftr-497	553	21	the	the	DET
ftr-497	553	22	current	current	ADJ
ftr-497	553	23	gift	gift	NOUN
ftr-497	553	24	tax.7	tax.7	PROPN
ftr-497	553	25	9	9	NUM
ftr-497	553	26	the	the	DET
ftr-497	553	27	legislative	legislative	ADJ
ftr-497	553	28	history	history	NOUN
ftr-497	553	29	of	of	ADP
ftr-497	553	30	the	the	DET
ftr-497	553	31	provision	provision	NOUN
ftr-497	553	32	reflects	reflect	VERB
ftr-497	553	33	only	only	ADV
ftr-497	553	34	that	that	SCONJ
ftr-497	553	35	:	:	PUNCT
ftr-497	553	36	a	a	DET
ftr-497	553	37	gift	gift	NOUN
ftr-497	553	38	or	or	CCONJ
ftr-497	553	39	gifts	gift	NOUN
ftr-497	553	40	to	to	ADP
ftr-497	553	41	any	any	DET
ftr-497	553	42	one	one	NUM
ftr-497	553	43	person	person	NOUN
ftr-497	553	44	during	during	ADP
ftr-497	553	45	the	the	DET
ftr-497	553	46	calendar	calendar	NOUN
ftr-497	553	47	year	year	NOUN
ftr-497	553	48	,	,	PUNCT
ftr-497	553	49	if	if	SCONJ
ftr-497	553	50	in	in	ADP
ftr-497	553	51	the	the	DET
ftr-497	553	52	amount	amount	NOUN
ftr-497	553	53	or	or	CCONJ
ftr-497	553	54	of	of	ADP
ftr-497	553	55	the	the	DET
ftr-497	553	56	value	value	NOUN
ftr-497	553	57	of	of	ADP
ftr-497	553	58	$	$	SYM
ftr-497	553	59	[	[	PUNCT
ftr-497	553	60	5],000	5],000	NUM
ftr-497	553	61	or	or	CCONJ
ftr-497	553	62	less	less	ADJ
ftr-497	553	63	,	,	PUNCT
ftr-497	553	64	is	be	AUX
ftr-497	553	65	not	not	PART
ftr-497	553	66	to	to	PART
ftr-497	553	67	be	be	AUX
ftr-497	553	68	accounted	account	VERB
ftr-497	553	69	for	for	ADP
ftr-497	553	70	in	in	ADP
ftr-497	553	71	determining	determine	VERB
ftr-497	553	72	the	the	DET
ftr-497	553	73	total	total	ADJ
ftr-497	553	74	amount	amount	NOUN
ftr-497	553	75	of	of	ADP
ftr-497	553	76	gifts	gift	NOUN
ftr-497	553	77	of	of	ADP
ftr-497	553	78	that	that	PRON
ftr-497	553	79	or	or	CCONJ
ftr-497	553	80	any	any	DET
ftr-497	553	81	subsequent	subsequent	ADJ
ftr-497	553	82	calendar	calendar	NOUN
ftr-497	553	83	year	year	NOUN
ftr-497	553	84	....	....	PUNCT
ftr-497	554	1	such	such	ADJ
ftr-497	554	2	exemption	exemption	NOUN
ftr-497	554	3	,	,	PUNCT
ftr-497	554	4	on	on	ADP
ftr-497	554	5	the	the	DET
ftr-497	554	6	one	one	NUM
ftr-497	554	7	hand	hand	NOUN
ftr-497	554	8	,	,	PUNCT
ftr-497	554	9	is	be	AUX
ftr-497	554	10	to	to	PART
ftr-497	554	11	obviate	obviate	VERB
ftr-497	554	12	the	the	DET
ftr-497	554	13	necessity	necessity	NOUN
ftr-497	554	14	of	of	ADP
ftr-497	554	15	keeping	keep	VERB
ftr-497	554	16	an	an	DET
ftr-497	554	17	account	account	NOUN
ftr-497	554	18	of	of	ADP
ftr-497	554	19	and	and	CCONJ
ftr-497	554	20	reporting	report	VERB
ftr-497	554	21	numerous	numerous	ADJ
ftr-497	554	22	small	small	ADJ
ftr-497	554	23	gifts	gift	NOUN
ftr-497	554	24	,	,	PUNCT
ftr-497	554	25	and	and	CCONJ
ftr-497	554	26	,	,	PUNCT
ftr-497	554	27	on	on	ADP
ftr-497	554	28	the	the	DET
ftr-497	554	29	other	other	ADJ
ftr-497	554	30	,	,	PUNCT
ftr-497	554	31	to	to	PART
ftr-497	554	32	fix	fix	VERB
ftr-497	554	33	the	the	DET
ftr-497	554	34	amount	amount	NOUN
ftr-497	554	35	sufficiently	sufficiently	ADV
ftr-497	554	36	large	large	ADJ
ftr-497	554	37	to	to	PART
ftr-497	554	38	cover	cover	VERB
ftr-497	554	39	in	in	ADP
ftr-497	554	40	most	most	ADJ
ftr-497	554	41	cases	case	NOUN
ftr-497	554	42	wedding	wedding	NOUN
ftr-497	554	43	and	and	CCONJ
ftr-497	554	44	christmas	christmas	NOUN
ftr-497	554	45	gifts	gift	NOUN
ftr-497	554	46	and	and	CCONJ
ftr-497	554	47	occasional	occasional	ADJ
ftr-497	554	48	gifts	gift	NOUN
ftr-497	554	49	of	of	ADP
ftr-497	554	50	relatively	relatively	ADV
ftr-497	554	51	small	small	ADJ
ftr-497	554	52	amounts.8	amounts.8	PROPN
ftr-497	554	53	0	0	NUM
ftr-497	554	54	79	79	NUM
ftr-497	554	55	.	.	PUNCT
ftr-497	555	1	revenue	revenue	NOUN
ftr-497	555	2	act	act	NOUN
ftr-497	555	3	of	of	ADP
ftr-497	555	4	1932	1932	NUM
ftr-497	555	5	,	,	PUNCT
ftr-497	555	6	§	§	PROPN
ftr-497	555	7	504(b	504(b	PROPN
ftr-497	555	8	)	)	PUNCT
ftr-497	555	9	.	.	PUNCT
ftr-497	556	1	80	80	NUM
ftr-497	556	2	.	.	PUNCT
ftr-497	557	1	s.	s.	PROPN
ftr-497	557	2	rep	rep	PROPN
ftr-497	557	3	.	.	PROPN
ftr-497	558	1	no	no	PROPN
ftr-497	558	2	.	.	NOUN
ftr-497	559	1	665	665	NUM
ftr-497	559	2	,	,	PUNCT
ftr-497	559	3	72d	72d	NOUN
ftr-497	559	4	cong	cong	PROPN
ftr-497	559	5	.	.	PROPN
ftr-497	559	6	,	,	PUNCT
ftr-497	559	7	1st	1st	ADJ
ftr-497	559	8	sess	sess	NOUN
ftr-497	559	9	.	.	PUNCT
ftr-497	560	1	41	41	NUM
ftr-497	560	2	(	(	PUNCT
ftr-497	560	3	1932	1932	NUM
ftr-497	560	4	)	)	PUNCT
ftr-497	560	5	,	,	PUNCT
ftr-497	560	6	reprinted	reprint	VERB
ftr-497	560	7	in	in	ADP
ftr-497	560	8	1939	1939	NUM
ftr-497	560	9	-	-	SYM
ftr-497	560	10	1	1	NUM
ftr-497	560	11	(	(	PUNCT
ftr-497	560	12	part	part	NOUN
ftr-497	560	13	2	2	NUM
ftr-497	560	14	)	)	PUNCT
ftr-497	560	15	c.b	c.b	PROPN
ftr-497	560	16	.	.	PROPN
ftr-497	560	17	496	496	NUM
ftr-497	560	18	,	,	PUNCT
ftr-497	560	19	525	525	NUM
ftr-497	560	20	-	-	SYM
ftr-497	560	21	26	26	NUM
ftr-497	560	22	.	.	PUNCT
ftr-497	561	1	[	[	X
ftr-497	561	2	vol	vol	NOUN
ftr-497	561	3	1:7	1:7	NUM
ftr-497	561	4	slwuld	slwuld	AUX
ftr-497	561	5	we	we	PRON
ftr-497	561	6	give	give	VERB
ftr-497	561	7	away	away	ADP
ftr-497	561	8	the	the	DET
ftr-497	561	9	anutal	anutal	ADJ
ftr-497	561	10	erciusion	erciusion	NOUN
ftr-497	561	11	?	?	PUNCT
ftr-497	562	1	it	it	PRON
ftr-497	562	2	is	be	AUX
ftr-497	562	3	clear	clear	ADJ
ftr-497	562	4	from	from	ADP
ftr-497	562	5	this	this	DET
ftr-497	562	6	history	history	NOUN
ftr-497	562	7	that	that	PRON
ftr-497	562	8	the	the	DET
ftr-497	562	9	purpose	purpose	NOUN
ftr-497	562	10	of	of	ADP
ftr-497	562	11	the	the	DET
ftr-497	562	12	annual	annual	ADJ
ftr-497	562	13	exclusion	exclusion	NOUN
ftr-497	562	14	is	be	AUX
ftr-497	562	15	to	to	PART
ftr-497	562	16	cover	cover	VERB
ftr-497	562	17	numerous	numerous	ADJ
ftr-497	562	18	small	small	ADJ
ftr-497	562	19	,	,	PUNCT
ftr-497	562	20	normal	normal	ADJ
ftr-497	562	21	gifts	gift	NOUN
ftr-497	562	22	made	make	VERB
ftr-497	562	23	annually	annually	ADV
ftr-497	562	24	within	within	ADP
ftr-497	562	25	families	family	NOUN
ftr-497	562	26	and	and	CCONJ
ftr-497	562	27	among	among	ADP
ftr-497	562	28	friends	friend	NOUN
ftr-497	562	29	,	,	PUNCT
ftr-497	562	30	and	and	CCONJ
ftr-497	562	31	occasional	occasional	ADJ
ftr-497	562	32	larger	large	ADJ
ftr-497	562	33	wedding	wedding	NOUN
ftr-497	562	34	and	and	CCONJ
ftr-497	562	35	holiday	holiday	NOUN
ftr-497	562	36	gifts	gift	NOUN
ftr-497	562	37	.	.	PUNCT
ftr-497	563	1	the	the	DET
ftr-497	563	2	$	$	SYM
ftr-497	563	3	5,000	5,000	NUM
ftr-497	563	4	level	level	NOUN
ftr-497	563	5	in	in	ADP
ftr-497	563	6	1932	1932	NUM
ftr-497	563	7	was	be	AUX
ftr-497	563	8	a	a	DET
ftr-497	563	9	generous	generous	ADJ
ftr-497	563	10	exclusion	exclusion	NOUN
ftr-497	563	11	,	,	PUNCT
ftr-497	563	12	perhaps	perhaps	ADV
ftr-497	563	13	overly	overly	ADV
ftr-497	563	14	so	so	ADV
ftr-497	563	15	for	for	ADP
ftr-497	563	16	the	the	DET
ftr-497	563	17	stated	stated	ADJ
ftr-497	563	18	purpose	purpose	NOUN
ftr-497	563	19	.	.	PUNCT
ftr-497	564	1	plainly	plainly	ADV
ftr-497	564	2	,	,	PUNCT
ftr-497	564	3	however	however	ADV
ftr-497	564	4	,	,	PUNCT
ftr-497	564	5	the	the	DET
ftr-497	564	6	legislative	legislative	ADJ
ftr-497	564	7	history	history	NOUN
ftr-497	564	8	does	do	AUX
ftr-497	564	9	not	not	PART
ftr-497	564	10	contemplate	contemplate	VERB
ftr-497	564	11	that	that	SCONJ
ftr-497	564	12	the	the	DET
ftr-497	564	13	annual	annual	ADJ
ftr-497	564	14	exclusion	exclusion	NOUN
ftr-497	564	15	would	would	AUX
ftr-497	564	16	permit	permit	VERB
ftr-497	564	17	an	an	DET
ftr-497	564	18	individual	individual	NOUN
ftr-497	564	19	to	to	PART
ftr-497	564	20	make	make	VERB
ftr-497	564	21	numerous	numerous	ADJ
ftr-497	564	22	gifts	gift	NOUN
ftr-497	564	23	throughout	throughout	ADP
ftr-497	564	24	the	the	DET
ftr-497	564	25	year	year	NOUN
ftr-497	564	26	to	to	ADP
ftr-497	564	27	another	another	DET
ftr-497	564	28	individual	individual	NOUN
ftr-497	564	29	on	on	ADP
ftr-497	564	30	normal	normal	ADJ
ftr-497	564	31	gift	gift	NOUN
ftr-497	564	32	giving	giving	NOUN
ftr-497	564	33	occasions	occasion	NOUN
ftr-497	564	34	and	and	CCONJ
ftr-497	564	35	give	give	VERB
ftr-497	564	36	afull	afull	NOUN
ftr-497	564	37	$	$	SYM
ftr-497	564	38	5,000	5,000	NUM
ftr-497	564	39	to	to	ADP
ftr-497	564	40	the	the	DET
ftr-497	564	41	same	same	ADJ
ftr-497	564	42	donee	donee	NOUN
ftr-497	564	43	.	.	PUNCT
ftr-497	565	1	that	that	PRON
ftr-497	565	2	is	be	AUX
ftr-497	565	3	,	,	PUNCT
ftr-497	565	4	taxpayers	taxpayer	NOUN
ftr-497	565	5	were	be	AUX
ftr-497	565	6	not	not	PART
ftr-497	565	7	permitted	permit	VERB
ftr-497	565	8	to	to	PART
ftr-497	565	9	treat	treat	VERB
ftr-497	565	10	as	as	ADP
ftr-497	565	11	nongifts	nongift	NOUN
ftr-497	565	12	presents	present	NOUN
ftr-497	565	13	given	give	VERB
ftr-497	565	14	throughout	throughout	ADP
ftr-497	565	15	the	the	DET
ftr-497	565	16	year	year	NOUN
ftr-497	565	17	on	on	ADP
ftr-497	565	18	various	various	ADJ
ftr-497	565	19	occasions	occasion	NOUN
ftr-497	565	20	,	,	PUNCT
ftr-497	565	21	such	such	ADJ
ftr-497	565	22	as	as	ADP
ftr-497	565	23	birthdays	birthday	NOUN
ftr-497	565	24	,	,	PUNCT
ftr-497	565	25	holidays	holiday	NOUN
ftr-497	565	26	,	,	PUNCT
ftr-497	565	27	and	and	CCONJ
ftr-497	565	28	weddings	wedding	NOUN
ftr-497	565	29	,	,	PUNCT
ftr-497	565	30	so	so	SCONJ
ftr-497	565	31	as	as	SCONJ
ftr-497	565	32	to	to	PART
ftr-497	565	33	be	be	AUX
ftr-497	565	34	able	able	ADJ
ftr-497	565	35	to	to	PART
ftr-497	565	36	treat	treat	VERB
ftr-497	565	37	the	the	DET
ftr-497	565	38	full	full	ADJ
ftr-497	565	39	$	$	SYM
ftr-497	565	40	5,000	5,000	NUM
ftr-497	565	41	annual	annual	ADJ
ftr-497	565	42	exclusion	exclusion	NOUN
ftr-497	565	43	as	as	ADP
ftr-497	565	44	an	an	DET
ftr-497	565	45	opportunity	opportunity	NOUN
ftr-497	565	46	to	to	PART
ftr-497	565	47	transfer	transfer	VERB
ftr-497	565	48	wealth	wealth	NOUN
ftr-497	565	49	.	.	PUNCT
ftr-497	566	1	the	the	DET
ftr-497	566	2	$	$	SYM
ftr-497	566	3	5,000	5,000	NUM
ftr-497	566	4	allowance	allowance	NOUN
ftr-497	566	5	was	be	AUX
ftr-497	566	6	permitted	permit	VERB
ftr-497	566	7	for	for	ADP
ftr-497	566	8	the	the	DET
ftr-497	566	9	period	period	NOUN
ftr-497	566	10	1932	1932	NUM
ftr-497	566	11	-	-	SYM
ftr-497	566	12	38	38	NUM
ftr-497	566	13	.	.	PUNCT
ftr-497	567	1	it	it	PRON
ftr-497	567	2	was	be	AUX
ftr-497	567	3	reduced	reduce	VERB
ftr-497	567	4	for	for	ADP
ftr-497	567	5	years	year	NOUN
ftr-497	567	6	1939	1939	NUM
ftr-497	567	7	through	through	ADP
ftr-497	567	8	1942	1942	NUM
ftr-497	567	9	to	to	ADP
ftr-497	567	10	$	$	SYM
ftr-497	567	11	4,000,8	4,000,8	NUM
ftr-497	567	12	'	'	PUNCT
ftr-497	567	13	and	and	CCONJ
ftr-497	567	14	then	then	ADV
ftr-497	567	15	reduced	reduce	VERB
ftr-497	567	16	again	again	ADV
ftr-497	567	17	in	in	ADP
ftr-497	567	18	1942	1942	NUM
ftr-497	567	19	to	to	ADP
ftr-497	567	20	$	$	SYM
ftr-497	567	21	3,000.82	3,000.82	NUM
ftr-497	567	22	the	the	DET
ftr-497	567	23	legislative	legislative	ADJ
ftr-497	567	24	history	history	NOUN
ftr-497	567	25	reflects	reflect	VERB
ftr-497	567	26	that	that	SCONJ
ftr-497	567	27	these	these	DET
ftr-497	567	28	reductions	reduction	NOUN
ftr-497	567	29	were	be	AUX
ftr-497	567	30	effected	effect	VERB
ftr-497	567	31	because	because	SCONJ
ftr-497	567	32	the	the	DET
ftr-497	567	33	$	$	SYM
ftr-497	567	34	5,000	5,000	NUM
ftr-497	567	35	allowance	allowance	NOUN
ftr-497	567	36	was	be	AUX
ftr-497	567	37	regarded	regard	VERB
ftr-497	567	38	as	as	ADP
ftr-497	567	39	inducing	induce	VERB
ftr-497	567	40	donors	donor	NOUN
ftr-497	567	41	to	to	PART
ftr-497	567	42	"	"	PUNCT
ftr-497	567	43	build	build	VERB
ftr-497	567	44	up	up	ADP
ftr-497	567	45	estates	estate	NOUN
ftr-497	567	46	of	of	ADP
ftr-497	567	47	considerable	considerable	ADJ
ftr-497	567	48	size	size	NOUN
ftr-497	567	49	for	for	ADP
ftr-497	567	50	the	the	DET
ftr-497	567	51	members	member	NOUN
ftr-497	567	52	of	of	ADP
ftr-497	567	53	their	their	PRON
ftr-497	567	54	families	family	NOUN
ftr-497	567	55	,	,	PUNCT
ftr-497	567	56	"	"	PUNCT
ftr-497	567	57	'	'	PUNCT
ftr-497	567	58	and	and	CCONJ
ftr-497	567	59	congress	congress	PROPN
ftr-497	567	60	was	be	AUX
ftr-497	567	61	aware	aware	ADJ
ftr-497	567	62	that	that	SCONJ
ftr-497	567	63	the	the	DET
ftr-497	567	64	exclusion	exclusion	NOUN
ftr-497	567	65	enabled	enable	VERB
ftr-497	567	66	donors	donor	NOUN
ftr-497	567	67	to	to	PART
ftr-497	567	68	distribute	distribute	VERB
ftr-497	567	69	large	large	ADJ
ftr-497	567	70	amounts	amount	NOUN
ftr-497	567	71	of	of	ADP
ftr-497	567	72	property	property	NOUN
ftr-497	567	73	free	free	ADJ
ftr-497	567	74	of	of	ADP
ftr-497	567	75	gift	gift	NOUN
ftr-497	567	76	and	and	CCONJ
ftr-497	567	77	estate	estate	NOUN
ftr-497	567	78	tax	tax	NOUN
ftr-497	567	79	.	.	PUNCT
ftr-497	567	80	'	'	PUNCT
ftr-497	568	1	the	the	DET
ftr-497	568	2	reductions	reduction	NOUN
ftr-497	568	3	in	in	ADP
ftr-497	568	4	the	the	DET
ftr-497	568	5	amount	amount	NOUN
ftr-497	568	6	of	of	ADP
ftr-497	568	7	the	the	DET
ftr-497	568	8	exclusion	exclusion	NOUN
ftr-497	568	9	indicate	indicate	VERB
ftr-497	568	10	the	the	DET
ftr-497	568	11	hostility	hostility	NOUN
ftr-497	568	12	of	of	ADP
ftr-497	568	13	congress	congress	PROPN
ftr-497	568	14	to	to	ADP
ftr-497	568	15	the	the	DET
ftr-497	568	16	use	use	NOUN
ftr-497	568	17	of	of	ADP
ftr-497	568	18	the	the	DET
ftr-497	568	19	exclusion	exclusion	NOUN
ftr-497	568	20	for	for	ADP
ftr-497	568	21	such	such	ADJ
ftr-497	568	22	purposes	purpose	NOUN
ftr-497	568	23	.	.	PUNCT
ftr-497	569	1	nonetheless	nonetheless	ADV
ftr-497	569	2	,	,	PUNCT
ftr-497	569	3	congress	congress	PROPN
ftr-497	569	4	concluded	conclude	VERB
ftr-497	569	5	that	that	SCONJ
ftr-497	569	6	administrative	administrative	ADJ
ftr-497	569	7	difficulties	difficulty	NOUN
ftr-497	569	8	would	would	AUX
ftr-497	569	9	prevent	prevent	VERB
ftr-497	569	10	the	the	DET
ftr-497	569	11	abolition	abolition	NOUN
ftr-497	569	12	of	of	ADP
ftr-497	569	13	the	the	DET
ftr-497	569	14	exclusion	exclusion	NOUN
ftr-497	569	15	and	and	CCONJ
ftr-497	569	16	,	,	PUNCT
ftr-497	569	17	thus	thus	ADV
ftr-497	569	18	,	,	PUNCT
ftr-497	569	19	it	it	PRON
ftr-497	569	20	was	be	AUX
ftr-497	569	21	reduced	reduce	VERB
ftr-497	569	22	but	but	CCONJ
ftr-497	569	23	not	not	PART
ftr-497	569	24	eliminated.u	eliminated.u	PROPN
ftr-497	569	25	from	from	ADP
ftr-497	569	26	1942	1942	NUM
ftr-497	569	27	until	until	ADP
ftr-497	569	28	the	the	DET
ftr-497	569	29	effective	effective	ADJ
ftr-497	569	30	date	date	NOUN
ftr-497	569	31	of	of	ADP
ftr-497	569	32	the	the	DET
ftr-497	569	33	economic	economic	ADJ
ftr-497	569	34	recovery	recovery	NOUN
ftr-497	569	35	tax	tax	NOUN
ftr-497	569	36	act	act	NOUN
ftr-497	569	37	of	of	ADP
ftr-497	569	38	1981	1981	NUM
ftr-497	569	39	(	(	PUNCT
ftr-497	569	40	"	"	PUNCT
ftr-497	569	41	erta	erta	NOUN
ftr-497	569	42	"	"	PUNCT
ftr-497	569	43	)	)	PUNCT
ftr-497	569	44	,	,	PUNCT
ftr-497	569	45	the	the	DET
ftr-497	569	46	exclusion	exclusion	NOUN
ftr-497	569	47	remained	remain	VERB
ftr-497	569	48	at	at	ADP
ftr-497	569	49	the	the	DET
ftr-497	569	50	level	level	NOUN
ftr-497	569	51	of	of	ADP
ftr-497	569	52	s3,000	s3,000	PROPN
ftr-497	569	53	.	.	PROPN
ftr-497	570	1	6	6	NUM
ftr-497	570	2	erta	erta	NOUN
ftr-497	570	3	,	,	PUNCT
ftr-497	570	4	in	in	ADP
ftr-497	570	5	a	a	DET
ftr-497	570	6	single	single	ADJ
ftr-497	570	7	step	step	NOUN
ftr-497	570	8	,	,	PUNCT
ftr-497	570	9	increased	increase	VERB
ftr-497	570	10	the	the	DET
ftr-497	570	11	exclusion	exclusion	NOUN
ftr-497	570	12	from	from	ADP
ftr-497	570	13	$	$	SYM
ftr-497	570	14	3,000	3,000	NUM
ftr-497	570	15	per	per	ADP
ftr-497	570	16	donee	donee	NOUN
ftr-497	570	17	,	,	PUNCT
ftr-497	570	18	to	to	ADP
ftr-497	570	19	$	$	SYM
ftr-497	570	20	10,000	10,000	NUM
ftr-497	570	21	per	per	ADP
ftr-497	570	22	donee.87	donee.87	PROPN
ftr-497	570	23	2	2	NUM
ftr-497	570	24	.	.	PUNCT
ftr-497	571	1	the	the	DET
ftr-497	571	2	erta	erta	PROPN
ftr-497	571	3	changes.-erta	changes.-erta	PROPN
ftr-497	571	4	was	be	AUX
ftr-497	571	5	the	the	DET
ftr-497	571	6	first	first	ADJ
ftr-497	571	7	of	of	ADP
ftr-497	571	8	the	the	DET
ftr-497	571	9	reagan	reagan	PROPN
ftr-497	571	10	era	era	NOUN
ftr-497	571	11	tax	tax	NOUN
ftr-497	571	12	bills	bill	NOUN
ftr-497	571	13	and	and	CCONJ
ftr-497	571	14	it	it	PRON
ftr-497	571	15	wrought	work	VERB
ftr-497	571	16	large	large	ADJ
ftr-497	571	17	scale	scale	NOUN
ftr-497	571	18	changes	change	NOUN
ftr-497	571	19	to	to	ADP
ftr-497	571	20	the	the	DET
ftr-497	571	21	code	code	NOUN
ftr-497	571	22	.	.	PUNCT
ftr-497	572	1	on	on	ADP
ftr-497	572	2	the	the	DET
ftr-497	572	3	income	income	NOUN
ftr-497	572	4	tax	tax	NOUN
ftr-497	572	5	side	side	NOUN
ftr-497	572	6	,	,	PUNCT
ftr-497	572	7	it	it	PRON
ftr-497	572	8	reduced	reduce	VERB
ftr-497	572	9	ordinary	ordinary	ADJ
ftr-497	572	10	income	income	NOUN
ftr-497	572	11	tax	tax	NOUN
ftr-497	572	12	rates	rate	NOUN
ftr-497	572	13	,	,	PUNCT
ftr-497	572	14	reduced	reduce	VERB
ftr-497	572	15	the	the	DET
ftr-497	572	16	capital	capital	NOUN
ftr-497	572	17	gains	gain	NOUN
ftr-497	572	18	tax	tax	NOUN
ftr-497	572	19	rate	rate	NOUN
ftr-497	572	20	,	,	PUNCT
ftr-497	572	21	permitted	permit	VERB
ftr-497	572	22	the	the	DET
ftr-497	572	23	transfer	transfer	NOUN
ftr-497	572	24	of	of	ADP
ftr-497	572	25	tax	tax	NOUN
ftr-497	572	26	benefits	benefit	NOUN
ftr-497	572	27	between	between	ADP
ftr-497	572	28	businesses	business	NOUN
ftr-497	572	29	,	,	PUNCT
ftr-497	572	30	liberalized	liberalize	VERB
ftr-497	572	31	the	the	DET
ftr-497	572	32	81	81	NUM
ftr-497	572	33	.	.	PUNCT
ftr-497	573	1	h.r	h.r	PROPN
ftr-497	573	2	.	.	PROPN
ftr-497	573	3	rep	rep	PROPN
ftr-497	573	4	.	.	PROPN
ftr-497	573	5	no	no	PROPN
ftr-497	573	6	.	.	NOUN
ftr-497	573	7	2330	2330	NUM
ftr-497	573	8	,	,	PUNCT
ftr-497	573	9	75th	75th	ADJ
ftr-497	573	10	cong	cong	NOUN
ftr-497	573	11	.	.	PUNCT
ftr-497	573	12	,	,	PUNCT
ftr-497	573	13	3d	3d	PROPN
ftr-497	573	14	sess	sess	NOUN
ftr-497	573	15	.	.	PUNCT
ftr-497	574	1	17	17	NUM
ftr-497	574	2	(	(	PUNCT
ftr-497	574	3	1938	1938	NUM
ftr-497	574	4	)	)	PUNCT
ftr-497	574	5	.	.	PUNCT
ftr-497	575	1	reprinted	reprint	VERB
ftr-497	575	2	in	in	ADP
ftr-497	575	3	1939	1939	NUM
ftr-497	575	4	-	-	SYM
ftr-497	575	5	1	1	NUM
ftr-497	575	6	(	(	PUNCT
ftr-497	575	7	part	part	NOUN
ftr-497	575	8	2	2	NUM
ftr-497	575	9	)	)	PUNCT
ftr-497	575	10	c.b	c.b	PROPN
ftr-497	575	11	.	.	PROPN
ftr-497	575	12	817	817	NUM
ftr-497	575	13	,	,	PUNCT
ftr-497	575	14	830	830	NUM
ftr-497	575	15	.	.	PUNCT
ftr-497	576	1	82	82	NUM
ftr-497	576	2	.	.	PUNCT
ftr-497	577	1	h.r	h.r	PROPN
ftr-497	577	2	.	.	PROPN
ftr-497	577	3	rep	rep	PROPN
ftr-497	577	4	.	.	PROPN
ftr-497	578	1	no	no	PROPN
ftr-497	578	2	.	.	NOUN
ftr-497	578	3	2333	2333	NUM
ftr-497	578	4	,	,	PUNCT
ftr-497	578	5	77th	77th	ADJ
ftr-497	578	6	cong	cong	NOUN
ftr-497	578	7	.	.	PUNCT
ftr-497	578	8	,	,	PUNCT
ftr-497	578	9	1st	1st	ADJ
ftr-497	578	10	sess	sess	NOUN
ftr-497	578	11	.	.	PUNCT
ftr-497	579	1	37	37	NUM
ftr-497	579	2	(	(	PUNCT
ftr-497	579	3	1942	1942	NUM
ftr-497	579	4	)	)	PUNCT
ftr-497	579	5	,	,	PUNCT
ftr-497	579	6	reprinted	reprint	VERB
ftr-497	579	7	in	in	ADP
ftr-497	579	8	1942	1942	NUM
ftr-497	579	9	-	-	SYM
ftr-497	579	10	1	1	NUM
ftr-497	579	11	c.b	c.b	PROPN
ftr-497	579	12	.	.	PROPN
ftr-497	579	13	372	372	NUM
ftr-497	579	14	,	,	PUNCT
ftr-497	579	15	403	403	NUM
ftr-497	579	16	.	.	PUNCT
ftr-497	580	1	83	83	NUM
ftr-497	580	2	.	.	PUNCT
ftr-497	581	1	h.r	h.r	PROPN
ftr-497	581	2	.	.	PROPN
ftr-497	581	3	rep	rep	PROPN
ftr-497	581	4	.	.	PROPN
ftr-497	581	5	no	no	PROPN
ftr-497	581	6	.	.	NOUN
ftr-497	581	7	1860	1860	NUM
ftr-497	581	8	,	,	PUNCT
ftr-497	582	1	75th	75th	ADJ
ftr-497	582	2	cong	cong	NOUN
ftr-497	582	3	.	.	PUNCT
ftr-497	582	4	,	,	PUNCT
ftr-497	582	5	3d	3d	NUM
ftr-497	582	6	sess	sess	NOUN
ftr-497	582	7	.	.	PUNCT
ftr-497	583	1	61	61	NUM
ftr-497	583	2	(	(	PUNCT
ftr-497	583	3	1938	1938	NUM
ftr-497	583	4	)	)	PUNCT
ftr-497	583	5	.	.	PUNCT
ftr-497	584	1	reprinted	reprint	VERB
ftr-497	584	2	in	in	ADP
ftr-497	584	3	1939	1939	NUM
ftr-497	584	4	-	-	SYM
ftr-497	584	5	1	1	NUM
ftr-497	584	6	(	(	PUNCT
ftr-497	584	7	part	part	NOUN
ftr-497	584	8	2	2	NUM
ftr-497	584	9	)	)	PUNCT
ftr-497	584	10	c.b	c.b	PROPN
ftr-497	584	11	.	.	PROPN
ftr-497	584	12	728	728	NUM
ftr-497	584	13	,	,	PUNCT
ftr-497	584	14	772	772	NUM
ftr-497	584	15	.	.	NOUN
ftr-497	584	16	84	84	NUM
ftr-497	584	17	.	.	PUNCT
ftr-497	585	1	h.r	h.r	PROPN
ftr-497	585	2	.	.	PROPN
ftr-497	585	3	rep	rep	PROPN
ftr-497	585	4	.	.	PROPN
ftr-497	585	5	no	no	PROPN
ftr-497	585	6	.	.	NOUN
ftr-497	585	7	2333	2333	NUM
ftr-497	585	8	,	,	PUNCT
ftr-497	585	9	supra	supra	PROPN
ftr-497	585	10	note	note	NOUN
ftr-497	585	11	82	82	NUM
ftr-497	585	12	.	.	NOUN
ftr-497	585	13	85	85	NUM
ftr-497	585	14	.	.	PUNCT
ftr-497	586	1	i	i	PRON
ftr-497	586	2	d.	d.	PROPN
ftr-497	586	3	86	86	NUM
ftr-497	586	4	.	.	PUNCT
ftr-497	586	5	see	see	VERB
ftr-497	586	6	staff	staff	NOUN
ftr-497	586	7	of	of	ADP
ftr-497	586	8	joint	joint	ADJ
ftr-497	586	9	comm	comm	NOUN
ftr-497	586	10	.	.	PUNCT
ftr-497	587	1	on	on	ADP
ftr-497	587	2	taxation	taxation	NOUN
ftr-497	587	3	,	,	PUNCT
ftr-497	587	4	supra	supra	PROPN
ftr-497	587	5	note	note	NOUN
ftr-497	587	6	30	30	NUM
ftr-497	587	7	.	.	PUNCT
ftr-497	588	1	at	at	ADP
ftr-497	588	2	273	273	NUM
ftr-497	588	3	.	.	PUNCT
ftr-497	589	1	reprinted	reprint	VERB
ftr-497	589	2	in	in	ADP
ftr-497	589	3	internal	internal	ADJ
ftr-497	589	4	revenue	revenue	NOUN
ftr-497	589	5	acts	act	NOUN
ftr-497	589	6	1980	1980	NUM
ftr-497	589	7	-	-	SYM
ftr-497	589	8	81	81	NUM
ftr-497	589	9	,	,	PUNCT
ftr-497	589	10	1369	1369	NUM
ftr-497	589	11	at	at	ADP
ftr-497	589	12	1644	1644	NUM
ftr-497	589	13	(	(	PUNCT
ftr-497	589	14	west	west	NOUN
ftr-497	589	15	1982	1982	NUM
ftr-497	589	16	)	)	PUNCT
ftr-497	589	17	.	.	PUNCT
ftr-497	590	1	87	87	NUM
ftr-497	590	2	.	.	PUNCT
ftr-497	591	1	economic	economic	ADJ
ftr-497	591	2	recovery	recovery	NOUN
ftr-497	591	3	tax	tax	NOUN
ftr-497	591	4	act	act	NOUN
ftr-497	591	5	of	of	ADP
ftr-497	591	6	1981	1981	NUM
ftr-497	591	7	,	,	PUNCT
ftr-497	591	8	pub	pub	NOUN
ftr-497	591	9	.	.	PUNCT
ftr-497	592	1	l.	l.	PROPN
ftr-497	592	2	no.97	no.97	PROPN
ftr-497	592	3	-	-	PUNCT
ftr-497	592	4	24	24	NUM
ftr-497	592	5	.	.	PUNCT
ftr-497	593	1	§	§	PROPN
ftr-497	593	2	441(a	441(a	PROPN
ftr-497	593	3	)	)	PUNCT
ftr-497	593	4	,	,	PUNCT
ftr-497	593	5	95	95	NUM
ftr-497	593	6	stat	stat	NOUN
ftr-497	593	7	.	.	PUNCT
ftr-497	594	1	172	172	NUM
ftr-497	594	2	,	,	PUNCT
ftr-497	594	3	319	319	NUM
ftr-497	595	1	[	[	X
ftr-497	595	2	hereinafter	hereinafter	NOUN
ftr-497	595	3	erta	erta	NOUN
ftr-497	595	4	]	]	PUNCT
ftr-497	595	5	.	.	PUNCT
ftr-497	596	1	19931	19931	NUM
ftr-497	596	2	florida	florida	PROPN
ftr-497	596	3	tax	tax	NOUN
ftr-497	596	4	review	review	NOUN
ftr-497	596	5	depreciation	depreciation	NOUN
ftr-497	596	6	rules	rule	NOUN
ftr-497	596	7	,	,	PUNCT
ftr-497	596	8	and	and	CCONJ
ftr-497	596	9	generally	generally	ADV
ftr-497	596	10	sought	seek	VERB
ftr-497	596	11	to	to	PART
ftr-497	596	12	reduce	reduce	VERB
ftr-497	596	13	the	the	DET
ftr-497	596	14	tax	tax	NOUN
ftr-497	596	15	load	load	NOUN
ftr-497	596	16	on	on	ADP
ftr-497	596	17	americans	americans	PROPN
ftr-497	596	18	and	and	CCONJ
ftr-497	596	19	spur	spur	VERB
ftr-497	596	20	business	business	NOUN
ftr-497	596	21	activity	activity	NOUN
ftr-497	596	22	.	.	PUNCT
ftr-497	597	1	8	8	NUM
ftr-497	597	2	erta	erta	NOUN
ftr-497	597	3	also	also	ADV
ftr-497	597	4	made	make	VERB
ftr-497	597	5	substantial	substantial	ADJ
ftr-497	597	6	changes	change	NOUN
ftr-497	597	7	in	in	ADP
ftr-497	597	8	the	the	DET
ftr-497	597	9	transfer	transfer	NOUN
ftr-497	597	10	tax	tax	NOUN
ftr-497	597	11	system.89	system.89	NOUN
ftr-497	597	12	the	the	DET
ftr-497	597	13	changes	change	NOUN
ftr-497	597	14	included	include	VERB
ftr-497	597	15	the	the	DET
ftr-497	597	16	elimination	elimination	NOUN
ftr-497	597	17	of	of	ADP
ftr-497	597	18	any	any	DET
ftr-497	597	19	dollar	dollar	NOUN
ftr-497	597	20	or	or	CCONJ
ftr-497	597	21	percentage	percentage	NOUN
ftr-497	597	22	limits	limit	NOUN
ftr-497	597	23	on	on	ADP
ftr-497	597	24	the	the	DET
ftr-497	597	25	marital	marital	ADJ
ftr-497	597	26	deduction	deduction	NOUN
ftr-497	597	27	,	,	PUNCT
ftr-497	597	28	a	a	DET
ftr-497	597	29	near	near	ADJ
ftr-497	597	30	quadrupling	quadrupling	NOUN
ftr-497	597	31	of	of	ADP
ftr-497	597	32	the	the	DET
ftr-497	597	33	unified	unified	ADJ
ftr-497	597	34	credit	credit	NOUN
ftr-497	597	35	,	,	PUNCT
ftr-497	597	36	that	that	PRON
ftr-497	597	37	ultimately	ultimately	ADV
ftr-497	597	38	increased	increase	VERB
ftr-497	597	39	the	the	DET
ftr-497	597	40	amount	amount	NOUN
ftr-497	597	41	of	of	ADP
ftr-497	597	42	property	property	NOUN
ftr-497	597	43	that	that	PRON
ftr-497	597	44	could	could	AUX
ftr-497	597	45	be	be	AUX
ftr-497	597	46	left	leave	VERB
ftr-497	597	47	free	free	ADJ
ftr-497	597	48	of	of	ADP
ftr-497	597	49	tax	tax	NOUN
ftr-497	597	50	to	to	ADP
ftr-497	597	51	$	$	SYM
ftr-497	597	52	600,000	600,000	NUM
ftr-497	597	53	,	,	PUNCT
ftr-497	597	54	a	a	DET
ftr-497	597	55	reduction	reduction	NOUN
ftr-497	597	56	in	in	ADP
ftr-497	597	57	the	the	DET
ftr-497	597	58	uppermost	uppermost	ADJ
ftr-497	597	59	estate	estate	NOUN
ftr-497	597	60	and	and	CCONJ
ftr-497	597	61	gift	gift	NOUN
ftr-497	597	62	tax	tax	NOUN
ftr-497	597	63	rates	rate	NOUN
ftr-497	597	64	,	,	PUNCT
ftr-497	597	65	the	the	DET
ftr-497	597	66	aforementioned	aforementioned	ADJ
ftr-497	597	67	increase	increase	NOUN
ftr-497	597	68	in	in	ADP
ftr-497	597	69	the	the	DET
ftr-497	597	70	annual	annual	ADJ
ftr-497	597	71	exclusion	exclusion	NOUN
ftr-497	597	72	,	,	PUNCT
ftr-497	597	73	and	and	CCONJ
ftr-497	597	74	the	the	DET
ftr-497	597	75	addition	addition	NOUN
ftr-497	597	76	of	of	ADP
ftr-497	597	77	the	the	DET
ftr-497	597	78	provisions	provision	NOUN
ftr-497	597	79	permitting	permit	VERB
ftr-497	597	80	payments	payment	NOUN
ftr-497	597	81	for	for	ADP
ftr-497	597	82	tuition	tuition	NOUN
ftr-497	597	83	and	and	CCONJ
ftr-497	597	84	for	for	ADP
ftr-497	597	85	medical	medical	ADJ
ftr-497	597	86	care	care	NOUN
ftr-497	597	87	to	to	PART
ftr-497	597	88	be	be	AUX
ftr-497	597	89	made	make	VERB
ftr-497	597	90	free	free	ADJ
ftr-497	597	91	of	of	ADP
ftr-497	597	92	any	any	DET
ftr-497	597	93	gift	gift	NOUN
ftr-497	597	94	or	or	CCONJ
ftr-497	597	95	estate	estate	NOUN
ftr-497	597	96	tax	tax	NOUN
ftr-497	597	97	consequences	consequence	NOUN
ftr-497	597	98	.	.	PUNCT
ftr-497	597	99	"	"	PUNCT
ftr-497	598	1	the	the	DET
ftr-497	598	2	reasons	reason	NOUN
ftr-497	598	3	given	give	VERB
ftr-497	598	4	for	for	ADP
ftr-497	598	5	most	most	ADJ
ftr-497	598	6	of	of	ADP
ftr-497	598	7	these	these	DET
ftr-497	598	8	changes	change	NOUN
ftr-497	598	9	to	to	ADP
ftr-497	598	10	the	the	DET
ftr-497	598	11	transfer	transfer	NOUN
ftr-497	598	12	tax	tax	NOUN
ftr-497	598	13	system	system	NOUN
ftr-497	598	14	were	be	AUX
ftr-497	598	15	generally	generally	ADV
ftr-497	598	16	persuasive	persuasive	ADJ
ftr-497	598	17	.	.	PUNCT
ftr-497	599	1	the	the	DET
ftr-497	599	2	marital	marital	ADJ
ftr-497	599	3	deduction	deduction	NOUN
ftr-497	599	4	change	change	NOUN
ftr-497	599	5	was	be	AUX
ftr-497	599	6	adopted	adopt	VERB
ftr-497	599	7	for	for	ADP
ftr-497	599	8	equitable	equitable	ADJ
ftr-497	599	9	reasons	reason	NOUN
ftr-497	599	10	:	:	PUNCT
ftr-497	599	11	to	to	PART
ftr-497	599	12	permit	permit	VERB
ftr-497	599	13	both	both	DET
ftr-497	599	14	spouses	spouse	NOUN
ftr-497	599	15	,	,	PUNCT
ftr-497	599	16	including	include	VERB
ftr-497	599	17	the	the	DET
ftr-497	599	18	longer	long	ADV
ftr-497	599	19	living	live	VERB
ftr-497	599	20	one	one	NUM
ftr-497	599	21	,	,	PUNCT
ftr-497	599	22	to	to	PART
ftr-497	599	23	be	be	AUX
ftr-497	599	24	supported	support	VERB
ftr-497	599	25	by	by	ADP
ftr-497	599	26	all	all	DET
ftr-497	599	27	the	the	DET
ftr-497	599	28	property	property	NOUN
ftr-497	599	29	accumulated	accumulate	VERB
ftr-497	599	30	by	by	ADP
ftr-497	599	31	both	both	DET
ftr-497	599	32	spouses	spouse	NOUN
ftr-497	599	33	,	,	PUNCT
ftr-497	599	34	rather	rather	ADV
ftr-497	599	35	than	than	ADP
ftr-497	599	36	having	have	VERB
ftr-497	599	37	some	some	DET
ftr-497	599	38	property	property	NOUN
ftr-497	599	39	used	use	VERB
ftr-497	599	40	to	to	PART
ftr-497	599	41	pay	pay	VERB
ftr-497	599	42	estate	estate	NOUN
ftr-497	599	43	tax	tax	NOUN
ftr-497	599	44	on	on	ADP
ftr-497	599	45	the	the	DET
ftr-497	599	46	death	death	NOUN
ftr-497	599	47	of	of	ADP
ftr-497	599	48	the	the	DET
ftr-497	599	49	first	first	ADJ
ftr-497	599	50	to	to	PART
ftr-497	599	51	die	die	VERB
ftr-497	599	52	.	.	PUNCT
ftr-497	600	1	9	9	NUM
ftr-497	600	2	'	'	PART
ftr-497	600	3	the	the	DET
ftr-497	600	4	increase	increase	NOUN
ftr-497	600	5	in	in	ADP
ftr-497	600	6	the	the	DET
ftr-497	600	7	credit	credit	NOUN
ftr-497	600	8	was	be	AUX
ftr-497	600	9	adopted	adopt	VERB
ftr-497	600	10	in	in	ADP
ftr-497	600	11	order	order	NOUN
ftr-497	600	12	to	to	PART
ftr-497	600	13	reduce	reduce	VERB
ftr-497	600	14	the	the	DET
ftr-497	600	15	number	number	NOUN
ftr-497	600	16	of	of	ADP
ftr-497	600	17	persons	person	NOUN
ftr-497	600	18	affected	affect	VERB
ftr-497	600	19	by	by	ADP
ftr-497	600	20	the	the	DET
ftr-497	600	21	estate	estate	NOUN
ftr-497	600	22	tax	tax	NOUN
ftr-497	600	23	,	,	PUNCT
ftr-497	600	24	leaving	leave	VERB
ftr-497	600	25	the	the	DET
ftr-497	600	26	tax	tax	NOUN
ftr-497	600	27	intact	intact	ADJ
ftr-497	600	28	with	with	ADP
ftr-497	600	29	respect	respect	NOUN
ftr-497	600	30	to	to	ADP
ftr-497	600	31	those	those	PRON
ftr-497	600	32	accumulating	accumulate	VERB
ftr-497	600	33	over	over	ADP
ftr-497	600	34	$	$	SYM
ftr-497	600	35	600,000	600,000	NUM
ftr-497	600	36	(	(	PUNCT
ftr-497	600	37	$	$	SYM
ftr-497	600	38	1.2	1.2	NUM
ftr-497	600	39	million	million	NUM
ftr-497	600	40	for	for	ADP
ftr-497	600	41	married	married	ADJ
ftr-497	600	42	couples	couple	NOUN
ftr-497	600	43	)	)	PUNCT
ftr-497	600	44	,	,	PUNCT
ftr-497	600	45	but	but	CCONJ
ftr-497	600	46	eliminating	eliminate	VERB
ftr-497	600	47	it	it	PRON
ftr-497	600	48	for	for	ADP
ftr-497	600	49	most	most	ADJ
ftr-497	600	50	of	of	ADP
ftr-497	600	51	the	the	DET
ftr-497	600	52	population	population	NOUN
ftr-497	600	53	,	,	PUNCT
ftr-497	600	54	including	include	VERB
ftr-497	600	55	many	many	ADJ
ftr-497	600	56	owning	own	VERB
ftr-497	600	57	small	small	ADJ
ftr-497	600	58	businesses	business	NOUN
ftr-497	600	59	or	or	CCONJ
ftr-497	600	60	family	family	NOUN
ftr-497	600	61	farms.9	farms.9	NOUN
ftr-497	600	62	the	the	DET
ftr-497	600	63	upper	upper	ADJ
ftr-497	600	64	estate	estate	NOUN
ftr-497	600	65	and	and	CCONJ
ftr-497	600	66	gift	gift	NOUN
ftr-497	600	67	tax	tax	NOUN
ftr-497	600	68	rates	rate	NOUN
ftr-497	600	69	were	be	AUX
ftr-497	600	70	reduced	reduce	VERB
ftr-497	600	71	on	on	ADP
ftr-497	600	72	the	the	DET
ftr-497	600	73	basis	basis	NOUN
ftr-497	600	74	of	of	ADP
ftr-497	600	75	fairness	fairness	NOUN
ftr-497	600	76	-	-	PUNCT
ftr-497	600	77	the	the	DET
ftr-497	600	78	seventy	seventy	NUM
ftr-497	600	79	percent	percent	NOUN
ftr-497	600	80	maximum	maximum	ADJ
ftr-497	600	81	in	in	ADP
ftr-497	600	82	effect	effect	NOUN
ftr-497	600	83	88	88	NUM
ftr-497	600	84	.	.	PUNCT
ftr-497	601	1	see	see	VERB
ftr-497	601	2	staff	staff	NOUN
ftr-497	601	3	of	of	ADP
ftr-497	601	4	joint	joint	ADJ
ftr-497	601	5	comm	comm	NOUN
ftr-497	601	6	.	.	PUNCT
ftr-497	602	1	on	on	ADP
ftr-497	602	2	taxation	taxation	NOUN
ftr-497	602	3	,	,	PUNCT
ftr-497	602	4	supra	supra	PROPN
ftr-497	602	5	note	note	NOUN
ftr-497	602	6	30	30	NUM
ftr-497	602	7	,	,	PUNCT
ftr-497	602	8	at	at	ADP
ftr-497	602	9	5	5	NUM
ftr-497	602	10	-	-	SYM
ftr-497	602	11	7	7	NUM
ftr-497	602	12	,	,	PUNCT
ftr-497	602	13	17	17	NUM
ftr-497	602	14	,	,	PUNCT
ftr-497	602	15	20	20	NUM
ftr-497	602	16	,	,	PUNCT
ftr-497	602	17	72	72	NUM
ftr-497	602	18	,	,	PUNCT
ftr-497	602	19	98	98	NUM
ftr-497	602	20	,	,	PUNCT
ftr-497	602	21	reprinted	reprint	VERB
ftr-497	602	22	in	in	ADP
ftr-497	602	23	internal	internal	ADJ
ftr-497	602	24	revenue	revenue	NOUN
ftr-497	602	25	acts	act	NOUN
ftr-497	602	26	1980	1980	NUM
ftr-497	602	27	-	-	SYM
ftr-497	602	28	81	81	NUM
ftr-497	602	29	,	,	PUNCT
ftr-497	602	30	1369	1369	NUM
ftr-497	602	31	at	at	ADP
ftr-497	602	32	1379	1379	NUM
ftr-497	602	33	-	-	SYM
ftr-497	602	34	81	81	NUM
ftr-497	602	35	,	,	PUNCT
ftr-497	602	36	1391	1391	NUM
ftr-497	602	37	,	,	PUNCT
ftr-497	602	38	1394	1394	NUM
ftr-497	602	39	,	,	PUNCT
ftr-497	602	40	1441	1441	NUM
ftr-497	602	41	,	,	PUNCT
ftr-497	602	42	1467	1467	NUM
ftr-497	602	43	(	(	PUNCT
ftr-497	602	44	west	west	NOUN
ftr-497	602	45	1982	1982	NUM
ftr-497	602	46	)	)	PUNCT
ftr-497	602	47	.	.	PUNCT
ftr-497	603	1	89	89	NUM
ftr-497	603	2	.	.	PUNCT
ftr-497	604	1	prior	prior	ADV
ftr-497	604	2	to	to	ADP
ftr-497	604	3	his	his	PRON
ftr-497	604	4	election	election	NOUN
ftr-497	604	5	to	to	ADP
ftr-497	604	6	the	the	DET
ftr-497	604	7	presidency	presidency	NOUN
ftr-497	604	8	,	,	PUNCT
ftr-497	604	9	ronald	ronald	PROPN
ftr-497	604	10	reagan	reagan	PROPN
ftr-497	604	11	was	be	AUX
ftr-497	604	12	several	several	ADJ
ftr-497	604	13	times	time	NOUN
ftr-497	604	14	reported	report	VERB
ftr-497	604	15	to	to	PART
ftr-497	604	16	have	have	AUX
ftr-497	604	17	favored	favor	VERB
ftr-497	604	18	the	the	DET
ftr-497	604	19	repeal	repeal	NOUN
ftr-497	604	20	of	of	ADP
ftr-497	604	21	the	the	DET
ftr-497	604	22	transfer	transfer	NOUN
ftr-497	604	23	tax	tax	NOUN
ftr-497	604	24	system	system	NOUN
ftr-497	604	25	.	.	PUNCT
ftr-497	605	1	see	see	VERB
ftr-497	605	2	,	,	PUNCT
ftr-497	605	3	e.g.	e.g.	ADV
ftr-497	605	4	,	,	PUNCT
ftr-497	605	5	john	john	PROPN
ftr-497	605	6	m.	m.	PROPN
ftr-497	605	7	berry	berry	PROPN
ftr-497	605	8	,	,	PUNCT
ftr-497	605	9	consensus	consensus	NOUN
ftr-497	605	10	;	;	PUNCT
ftr-497	605	11	conflict	conflict	NOUN
ftr-497	605	12	over	over	ADP
ftr-497	605	13	taxes	taxis	NOUN
ftr-497	605	14	,	,	PUNCT
ftr-497	605	15	political	political	ADJ
ftr-497	605	16	in	in	ADP
ftr-497	605	17	-	-	PUNCT
ftr-497	605	18	fighting	fighting	NOUN
ftr-497	605	19	obscures	obscure	VERB
ftr-497	605	20	vital	vital	ADJ
ftr-497	605	21	differences	difference	NOUN
ftr-497	605	22	in	in	ADP
ftr-497	605	23	tax	tax	NOUN
ftr-497	605	24	-	-	PUNCT
ftr-497	605	25	cut	cut	VERB
ftr-497	605	26	proposals	proposal	NOUN
ftr-497	605	27	,	,	PUNCT
ftr-497	605	28	wash	wash	NOUN
ftr-497	605	29	.	.	PUNCT
ftr-497	606	1	post	post	NOUN
ftr-497	606	2	,	,	PUNCT
ftr-497	606	3	july	july	PROPN
ftr-497	606	4	27	27	NUM
ftr-497	606	5	,	,	PUNCT
ftr-497	606	6	1980	1980	NUM
ftr-497	606	7	,	,	PUNCT
ftr-497	606	8	at	at	ADP
ftr-497	606	9	f1	f1	NOUN
ftr-497	606	10	;	;	PUNCT
ftr-497	606	11	lou	lou	PROPN
ftr-497	606	12	cannon	cannon	NOUN
ftr-497	606	13	,	,	PUNCT
ftr-497	606	14	on	on	ADP
ftr-497	606	15	showcase	showcase	NOUN
ftr-497	606	16	farm	farm	NOUN
ftr-497	606	17	,	,	PUNCT
ftr-497	606	18	reagan	reagan	PROPN
ftr-497	606	19	flails	flail	VERB
ftr-497	606	20	carter	carter	NOUN
ftr-497	606	21	,	,	PUNCT
ftr-497	606	22	wash	wash	NOUN
ftr-497	606	23	.	.	PUNCT
ftr-497	607	1	post	post	NOUN
ftr-497	607	2	,	,	PUNCT
ftr-497	607	3	oct	oct	PROPN
ftr-497	607	4	.	.	PROPN
ftr-497	607	5	1	1	NUM
ftr-497	607	6	,	,	PUNCT
ftr-497	607	7	1980	1980	NUM
ftr-497	607	8	,	,	PUNCT
ftr-497	607	9	at	at	ADP
ftr-497	607	10	a3	a3	NOUN
ftr-497	607	11	;	;	PUNCT
ftr-497	607	12	art	art	NOUN
ftr-497	607	13	pine	pine	NOUN
ftr-497	607	14	,	,	PUNCT
ftr-497	607	15	the	the	DET
ftr-497	607	16	tax	tax	NOUN
ftr-497	607	17	cut	cut	NOUN
ftr-497	607	18	proposal	proposal	NOUN
ftr-497	607	19	;	;	PUNCT
ftr-497	607	20	tax	tax	NOUN
ftr-497	607	21	cut	cut	NOUN
ftr-497	607	22	in	in	ADP
ftr-497	607	23	1981	1981	NUM
ftr-497	607	24	would	would	AUX
ftr-497	607	25	help	help	VERB
ftr-497	607	26	offset	offset	VERB
ftr-497	607	27	greater	great	ADJ
ftr-497	607	28	burden	burden	NOUN
ftr-497	607	29	of	of	ADP
ftr-497	607	30	taxation	taxation	NOUN
ftr-497	607	31	on	on	ADP
ftr-497	607	32	january	january	PROPN
ftr-497	607	33	1	1	NUM
ftr-497	607	34	,	,	PUNCT
ftr-497	607	35	wash	wash	NOUN
ftr-497	607	36	.	.	PUNCT
ftr-497	608	1	post	post	NOUN
ftr-497	608	2	,	,	PUNCT
ftr-497	608	3	july	july	PROPN
ftr-497	608	4	6	6	NUM
ftr-497	608	5	,	,	PUNCT
ftr-497	608	6	1980	1980	NUM
ftr-497	608	7	,	,	PUNCT
ftr-497	608	8	at	at	ADP
ftr-497	608	9	ft	ft	PROPN
ftr-497	608	10	.	.	PROPN
ftr-497	608	11	erta	erta	PROPN
ftr-497	608	12	,	,	PUNCT
ftr-497	608	13	while	while	SCONJ
ftr-497	608	14	falling	fall	VERB
ftr-497	608	15	far	far	ADV
ftr-497	608	16	short	short	ADJ
ftr-497	608	17	of	of	ADP
ftr-497	608	18	repeal	repeal	NOUN
ftr-497	608	19	of	of	ADP
ftr-497	608	20	the	the	DET
ftr-497	608	21	transfer	transfer	NOUN
ftr-497	608	22	tax	tax	NOUN
ftr-497	608	23	system	system	NOUN
ftr-497	608	24	,	,	PUNCT
ftr-497	608	25	substantially	substantially	ADV
ftr-497	608	26	diminished	diminish	VERB
ftr-497	608	27	the	the	DET
ftr-497	608	28	cost	cost	NOUN
ftr-497	608	29	of	of	ADP
ftr-497	608	30	that	that	DET
ftr-497	608	31	system	system	NOUN
ftr-497	608	32	for	for	ADP
ftr-497	608	33	many	many	ADJ
ftr-497	608	34	wealthy	wealthy	ADJ
ftr-497	608	35	taxpayers	taxpayer	NOUN
ftr-497	608	36	by	by	ADP
ftr-497	608	37	increasing	increase	VERB
ftr-497	608	38	the	the	DET
ftr-497	608	39	amount	amount	NOUN
ftr-497	608	40	exempt	exempt	ADJ
ftr-497	608	41	from	from	ADP
ftr-497	608	42	tax	tax	NOUN
ftr-497	608	43	from	from	ADP
ftr-497	608	44	$	$	SYM
ftr-497	608	45	175,625	175,625	NUM
ftr-497	608	46	to	to	PART
ftr-497	608	47	$	$	SYM
ftr-497	608	48	600,000	600,000	NUM
ftr-497	608	49	(	(	PUNCT
ftr-497	608	50	irc	irc	PROPN
ftr-497	608	51	§	§	PROPN
ftr-497	608	52	2505	2505	NUM
ftr-497	608	53	)	)	PUNCT
ftr-497	608	54	,	,	PUNCT
ftr-497	608	55	reducing	reduce	VERB
ftr-497	608	56	the	the	DET
ftr-497	608	57	maximum	maximum	ADJ
ftr-497	608	58	rate	rate	NOUN
ftr-497	608	59	(	(	PUNCT
ftr-497	608	60	over	over	ADP
ftr-497	608	61	the	the	DET
ftr-497	608	62	course	course	NOUN
ftr-497	608	63	of	of	ADP
ftr-497	608	64	several	several	ADJ
ftr-497	608	65	years	year	NOUN
ftr-497	608	66	)	)	PUNCT
ftr-497	608	67	from	from	ADP
ftr-497	608	68	70	70	NUM
ftr-497	608	69	%	%	NOUN
ftr-497	608	70	in	in	ADP
ftr-497	608	71	1981	1981	NUM
ftr-497	608	72	to	to	ADP
ftr-497	608	73	50	50	NUM
ftr-497	608	74	%	%	NOUN
ftr-497	608	75	in	in	ADP
ftr-497	608	76	1993	1993	NUM
ftr-497	608	77	(	(	PUNCT
ftr-497	608	78	irc	irc	PROPN
ftr-497	608	79	§	§	PROPN
ftr-497	608	80	2001	2001	NUM
ftr-497	608	81	)	)	PUNCT
ftr-497	608	82	,	,	PUNCT
ftr-497	608	83	increasing	increase	VERB
ftr-497	608	84	the	the	DET
ftr-497	608	85	annual	annual	ADJ
ftr-497	608	86	exclusion	exclusion	NOUN
ftr-497	608	87	from	from	ADP
ftr-497	608	88	$	$	SYM
ftr-497	608	89	3,000	3,000	NUM
ftr-497	608	90	to	to	PART
ftr-497	608	91	$	$	SYM
ftr-497	608	92	10,000	10,000	NUM
ftr-497	608	93	per	per	ADP
ftr-497	608	94	year	year	NOUN
ftr-497	608	95	,	,	PUNCT
ftr-497	608	96	per	per	ADP
ftr-497	608	97	donee	donee	NOUN
ftr-497	608	98	(	(	PUNCT
ftr-497	608	99	irc	irc	PROPN
ftr-497	608	100	§	§	PROPN
ftr-497	608	101	2503(b	2503(b	NUM
ftr-497	608	102	)	)	PUNCT
ftr-497	608	103	)	)	PUNCT
ftr-497	608	104	,	,	PUNCT
ftr-497	608	105	and	and	CCONJ
ftr-497	608	106	adopting	adopt	VERB
ftr-497	608	107	the	the	DET
ftr-497	608	108	unlimited	unlimited	ADJ
ftr-497	608	109	marital	marital	ADJ
ftr-497	608	110	deduction	deduction	NOUN
ftr-497	608	111	(	(	PUNCT
ftr-497	608	112	irc	irc	PROPN
ftr-497	608	113	§	§	PROPN
ftr-497	608	114	2523	2523	NUM
ftr-497	608	115	)	)	PUNCT
ftr-497	608	116	.	.	PUNCT
ftr-497	609	1	the	the	DET
ftr-497	609	2	increases	increase	NOUN
ftr-497	609	3	in	in	ADP
ftr-497	609	4	the	the	DET
ftr-497	609	5	exempt	exempt	ADJ
ftr-497	609	6	amount	amount	NOUN
ftr-497	609	7	and	and	CCONJ
ftr-497	609	8	the	the	DET
ftr-497	609	9	annual	annual	ADJ
ftr-497	609	10	exclusion	exclusion	NOUN
ftr-497	609	11	prevent	prevent	VERB
ftr-497	609	12	many	many	ADJ
ftr-497	609	13	people	people	NOUN
ftr-497	609	14	from	from	ADP
ftr-497	609	15	ever	ever	ADV
ftr-497	609	16	incurring	incur	VERB
ftr-497	609	17	any	any	DET
ftr-497	609	18	estate	estate	NOUN
ftr-497	609	19	or	or	CCONJ
ftr-497	609	20	gift	gift	NOUN
ftr-497	609	21	tax	tax	NOUN
ftr-497	609	22	,	,	PUNCT
ftr-497	609	23	although	although	SCONJ
ftr-497	609	24	these	these	DET
ftr-497	609	25	changes	change	NOUN
ftr-497	609	26	did	do	AUX
ftr-497	609	27	not	not	PART
ftr-497	609	28	relieve	relieve	VERB
ftr-497	609	29	taxpayers	taxpayer	NOUN
ftr-497	609	30	of	of	ADP
ftr-497	609	31	the	the	DET
ftr-497	609	32	burden	burden	NOUN
ftr-497	609	33	of	of	ADP
ftr-497	609	34	reporting	report	VERB
ftr-497	609	35	gift	gift	NOUN
ftr-497	609	36	transfers	transfer	NOUN
ftr-497	609	37	that	that	PRON
ftr-497	609	38	do	do	AUX
ftr-497	609	39	not	not	PART
ftr-497	609	40	qualify	qualify	VERB
ftr-497	609	41	for	for	ADP
ftr-497	609	42	the	the	DET
ftr-497	609	43	annual	annual	ADJ
ftr-497	609	44	exclusion	exclusion	NOUN
ftr-497	609	45	,	,	PUNCT
ftr-497	609	46	or	or	CCONJ
ftr-497	609	47	exceed	exceed	VERB
ftr-497	609	48	it	it	PRON
ftr-497	609	49	,	,	PUNCT
ftr-497	609	50	but	but	CCONJ
ftr-497	609	51	do	do	AUX
ftr-497	609	52	not	not	PART
ftr-497	609	53	require	require	VERB
ftr-497	609	54	any	any	DET
ftr-497	609	55	out	out	ADJ
ftr-497	609	56	-	-	PUNCT
ftr-497	609	57	of	of	ADP
ftr-497	609	58	-	-	PUNCT
ftr-497	609	59	pocket	pocket	NOUN
ftr-497	609	60	gift	gift	NOUN
ftr-497	609	61	tax	tax	NOUN
ftr-497	609	62	payment	payment	NOUN
ftr-497	609	63	due	due	ADP
ftr-497	609	64	to	to	ADP
ftr-497	609	65	availability	availability	NOUN
ftr-497	609	66	of	of	ADP
ftr-497	609	67	the	the	DET
ftr-497	609	68	credit	credit	NOUN
ftr-497	609	69	.	.	PUNCT
ftr-497	610	1	90	90	NUM
ftr-497	610	2	.	.	PUNCT
ftr-497	610	3	erta	erta	PROPN
ftr-497	610	4	,	,	PUNCT
ftr-497	610	5	supra	supra	PROPN
ftr-497	610	6	note	note	VERB
ftr-497	610	7	87	87	NUM
ftr-497	610	8	,	,	PUNCT
ftr-497	610	9	at	at	ADP
ftr-497	610	10	§	§	PROPN
ftr-497	610	11	§	§	PROPN
ftr-497	610	12	401	401	NUM
ftr-497	610	13	,	,	PUNCT
ftr-497	610	14	402	402	NUM
ftr-497	610	15	,	,	PUNCT
ftr-497	610	16	403	403	NUM
ftr-497	610	17	,	,	PUNCT
ftr-497	610	18	441(a	441(a	PROPN
ftr-497	610	19	)	)	PUNCT
ftr-497	610	20	,	,	PUNCT
ftr-497	610	21	(	(	PUNCT
ftr-497	610	22	b	b	NOUN
ftr-497	610	23	)	)	PUNCT
ftr-497	610	24	.	.	PUNCT
ftr-497	611	1	91	91	NUM
ftr-497	611	2	.	.	PUNCT
ftr-497	612	1	see	see	VERB
ftr-497	612	2	staff	staff	NOUN
ftr-497	612	3	of	of	ADP
ftr-497	612	4	joint	joint	ADJ
ftr-497	612	5	comm	comm	NOUN
ftr-497	612	6	.	.	PUNCT
ftr-497	613	1	on	on	ADP
ftr-497	613	2	taxation	taxation	NOUN
ftr-497	613	3	,	,	PUNCT
ftr-497	613	4	supra	supra	PROPN
ftr-497	613	5	note	note	NOUN
ftr-497	613	6	30	30	NUM
ftr-497	613	7	,	,	PUNCT
ftr-497	613	8	at	at	ADP
ftr-497	613	9	233	233	NUM
ftr-497	613	10	,	,	PUNCT
ftr-497	613	11	reprinted	reprint	VERB
ftr-497	613	12	in	in	ADP
ftr-497	613	13	internal	internal	ADJ
ftr-497	613	14	revenue	revenue	NOUN
ftr-497	613	15	acts	act	NOUN
ftr-497	613	16	1980	1980	NUM
ftr-497	613	17	-	-	SYM
ftr-497	613	18	81	81	NUM
ftr-497	613	19	,	,	PUNCT
ftr-497	613	20	1369	1369	NUM
ftr-497	613	21	at	at	ADP
ftr-497	613	22	1604	1604	NUM
ftr-497	613	23	(	(	PUNCT
ftr-497	613	24	west	west	NOUN
ftr-497	613	25	1982	1982	NUM
ftr-497	613	26	)	)	PUNCT
ftr-497	613	27	.	.	PUNCT
ftr-497	614	1	92	92	NUM
ftr-497	614	2	.	.	PUNCT
ftr-497	615	1	i	i	PRON
ftr-497	615	2	d.	d.	PROPN
ftr-497	615	3	at	at	ADP
ftr-497	615	4	227	227	NUM
ftr-497	615	5	,	,	PUNCT
ftr-497	615	6	reprinted	reprint	VERB
ftr-497	615	7	in	in	ADP
ftr-497	615	8	internal	internal	ADJ
ftr-497	615	9	revenue	revenue	NOUN
ftr-497	615	10	acts	act	NOUN
ftr-497	615	11	1980	1980	NUM
ftr-497	615	12	-	-	SYM
ftr-497	615	13	81	81	NUM
ftr-497	615	14	,	,	PUNCT
ftr-497	615	15	1369	1369	NUM
ftr-497	615	16	at	at	ADP
ftr-497	615	17	1598	1598	NUM
ftr-497	615	18	(	(	PUNCT
ftr-497	615	19	west	west	NOUN
ftr-497	615	20	1982	1982	NUM
ftr-497	615	21	)	)	PUNCT
ftr-497	615	22	.	.	PUNCT
ftr-497	616	1	[	[	X
ftr-497	616	2	vol	vol	NOUN
ftr-497	616	3	1:7	1:7	NUM
ftr-497	616	4	should	should	AUX
ftr-497	616	5	we	we	PRON
ftr-497	616	6	give	give	VERB
ftr-497	616	7	away	away	ADP
ftr-497	616	8	the	the	DET
ftr-497	616	9	annual	annual	ADJ
ftr-497	616	10	erclusion	erclusion	NOUN
ftr-497	616	11	?	?	PUNCT
ftr-497	617	1	prior	prior	ADV
ftr-497	617	2	to	to	ADP
ftr-497	617	3	erta	erta	NOUN
ftr-497	617	4	was	be	AUX
ftr-497	617	5	deemed	deem	VERB
ftr-497	617	6	simply	simply	ADV
ftr-497	617	7	too	too	ADV
ftr-497	617	8	large	large	ADJ
ftr-497	617	9	a	a	DET
ftr-497	617	10	share	share	NOUN
ftr-497	617	11	for	for	SCONJ
ftr-497	617	12	government	government	NOUN
ftr-497	617	13	to	to	PART
ftr-497	617	14	take	take	VERB
ftr-497	617	15	,	,	PUNCT
ftr-497	617	16	even	even	ADV
ftr-497	617	17	given	give	VERB
ftr-497	617	18	the	the	DET
ftr-497	617	19	system	system	NOUN
ftr-497	617	20	's	's	PART
ftr-497	617	21	purpose	purpose	NOUN
ftr-497	617	22	of	of	ADP
ftr-497	617	23	breaking	break	VERB
ftr-497	617	24	up	up	ADP
ftr-497	617	25	concentrations	concentration	NOUN
ftr-497	617	26	of	of	ADP
ftr-497	617	27	wealth	wealth	NOUN
ftr-497	617	28	,	,	PUNCT
ftr-497	617	29	because	because	SCONJ
ftr-497	617	30	it	it	PRON
ftr-497	617	31	could	could	AUX
ftr-497	617	32	force	force	VERB
ftr-497	617	33	sales	sale	NOUN
ftr-497	617	34	of	of	ADP
ftr-497	617	35	successful	successful	ADJ
ftr-497	617	36	closely	closely	ADV
ftr-497	617	37	held	hold	VERB
ftr-497	617	38	and	and	CCONJ
ftr-497	617	39	family	family	NOUN
ftr-497	617	40	businesses.93	businesses.93	VERB
ftr-497	617	41	the	the	DET
ftr-497	617	42	exclusion	exclusion	NOUN
ftr-497	617	43	of	of	ADP
ftr-497	617	44	medical	medical	ADJ
ftr-497	617	45	care	care	NOUN
ftr-497	617	46	and	and	CCONJ
ftr-497	617	47	tuition	tuition	NOUN
ftr-497	617	48	payments	payment	NOUN
ftr-497	617	49	addressed	address	VERB
ftr-497	617	50	concerns	concern	NOUN
ftr-497	617	51	about	about	ADP
ftr-497	617	52	paying	pay	VERB
ftr-497	617	53	for	for	ADP
ftr-497	617	54	the	the	DET
ftr-497	617	55	medical	medical	ADJ
ftr-497	617	56	care	care	NOUN
ftr-497	617	57	of	of	ADP
ftr-497	617	58	the	the	DET
ftr-497	617	59	elderly	elderly	ADJ
ftr-497	617	60	and	and	CCONJ
ftr-497	617	61	the	the	DET
ftr-497	617	62	college	college	NOUN
ftr-497	617	63	and	and	CCONJ
ftr-497	617	64	graduate	graduate	PROPN
ftr-497	617	65	school	school	NOUN
ftr-497	617	66	education	education	NOUN
ftr-497	617	67	of	of	ADP
ftr-497	617	68	young	young	ADJ
ftr-497	617	69	adults	adult	NOUN
ftr-497	617	70	who	who	PRON
ftr-497	617	71	were	be	AUX
ftr-497	617	72	not	not	PART
ftr-497	617	73	legally	legally	ADV
ftr-497	617	74	entitled	entitle	VERB
ftr-497	617	75	to	to	PART
ftr-497	617	76	support	support	VERB
ftr-497	617	77	under	under	ADP
ftr-497	617	78	state	state	NOUN
ftr-497	617	79	law.94	law.94	NOUN
ftr-497	617	80	the	the	DET
ftr-497	617	81	increase	increase	NOUN
ftr-497	617	82	in	in	ADP
ftr-497	617	83	the	the	DET
ftr-497	617	84	annual	annual	ADJ
ftr-497	617	85	exclusion	exclusion	NOUN
ftr-497	617	86	came	come	VERB
ftr-497	617	87	about	about	ADV
ftr-497	617	88	with	with	ADP
ftr-497	617	89	relatively	relatively	ADV
ftr-497	617	90	little	little	ADJ
ftr-497	617	91	discussion	discussion	NOUN
ftr-497	617	92	.	.	PUNCT
ftr-497	618	1	there	there	PRON
ftr-497	618	2	was	be	VERB
ftr-497	618	3	testimony	testimony	NOUN
ftr-497	618	4	on	on	ADP
ftr-497	618	5	behalf	behalf	NOUN
ftr-497	618	6	of	of	ADP
ftr-497	618	7	small	small	ADJ
ftr-497	618	8	business	business	NOUN
ftr-497	618	9	owners	owner	NOUN
ftr-497	618	10	,	,	PUNCT
ftr-497	618	11	from	from	ADP
ftr-497	618	12	estate	estate	NOUN
ftr-497	618	13	tax	tax	NOUN
ftr-497	618	14	practitioners	practitioner	NOUN
ftr-497	618	15	,	,	PUNCT
ftr-497	618	16	and	and	CCONJ
ftr-497	618	17	aba	aba	PROPN
ftr-497	618	18	section	section	NOUN
ftr-497	618	19	of	of	ADP
ftr-497	618	20	taxation	taxation	NOUN
ftr-497	618	21	representatives	representative	NOUN
ftr-497	618	22	,	,	PUNCT
ftr-497	618	23	which	which	PRON
ftr-497	618	24	mentioned	mention	VERB
ftr-497	618	25	the	the	DET
ftr-497	618	26	reduced	reduced	ADJ
ftr-497	618	27	purchasing	purchasing	NOUN
ftr-497	618	28	power	power	NOUN
ftr-497	618	29	of	of	ADP
ftr-497	618	30	the	the	DET
ftr-497	618	31	dollar	dollar	NOUN
ftr-497	618	32	and	and	CCONJ
ftr-497	618	33	the	the	DET
ftr-497	618	34	need	need	NOUN
ftr-497	618	35	to	to	PART
ftr-497	618	36	increase	increase	VERB
ftr-497	618	37	the	the	DET
ftr-497	618	38	annual	annual	ADJ
ftr-497	618	39	exclusion	exclusion	NOUN
ftr-497	618	40	to	to	PART
ftr-497	618	41	place	place	VERB
ftr-497	618	42	it	it	PRON
ftr-497	618	43	at	at	ADP
ftr-497	618	44	a	a	DET
ftr-497	618	45	level	level	NOUN
ftr-497	618	46	where	where	SCONJ
ftr-497	618	47	the	the	DET
ftr-497	618	48	purchasing	purchase	VERB
ftr-497	618	49	power	power	NOUN
ftr-497	618	50	of	of	ADP
ftr-497	618	51	a	a	DET
ftr-497	618	52	full	full	ADJ
ftr-497	618	53	annual	annual	ADJ
ftr-497	618	54	exclusion	exclusion	NOUN
ftr-497	618	55	gift	gift	NOUN
ftr-497	618	56	was	be	AUX
ftr-497	618	57	commensurate	commensurate	ADJ
ftr-497	618	58	with	with	ADP
ftr-497	618	59	the	the	DET
ftr-497	618	60	purchasing	purchase	VERB
ftr-497	618	61	power	power	NOUN
ftr-497	618	62	of	of	ADP
ftr-497	618	63	the	the	DET
ftr-497	618	64	annual	annual	ADJ
ftr-497	618	65	exclusion	exclusion	NOUN
ftr-497	618	66	when	when	SCONJ
ftr-497	618	67	the	the	DET
ftr-497	618	68	$	$	SYM
ftr-497	618	69	3,000	3,000	NUM
ftr-497	618	70	level	level	NOUN
ftr-497	618	71	had	have	AUX
ftr-497	618	72	been	be	AUX
ftr-497	618	73	adopted	adopt	VERB
ftr-497	618	74	in	in	ADP
ftr-497	618	75	1942	1942	NUM
ftr-497	618	76	.	.	PUNCT
ftr-497	618	77	'	'	PUNCT
ftr-497	619	1	5	5	NUM
ftr-497	619	2	there	there	PRON
ftr-497	619	3	was	be	VERB
ftr-497	619	4	also	also	ADV
ftr-497	619	5	testimony	testimony	NOUN
ftr-497	619	6	to	to	ADP
ftr-497	619	7	the	the	DET
ftr-497	619	8	effect	effect	NOUN
ftr-497	619	9	that	that	SCONJ
ftr-497	619	10	the	the	DET
ftr-497	619	11	$	$	SYM
ftr-497	619	12	3,000	3,000	NUM
ftr-497	619	13	annual	annual	ADJ
ftr-497	619	14	exclusion	exclusion	NOUN
ftr-497	619	15	was	be	AUX
ftr-497	619	16	insufficient	insufficient	ADJ
ftr-497	619	17	to	to	PART
ftr-497	619	18	permit	permit	VERB
ftr-497	619	19	an	an	DET
ftr-497	619	20	individual	individual	NOUN
ftr-497	619	21	to	to	PART
ftr-497	619	22	provide	provide	VERB
ftr-497	619	23	college	college	NOUN
ftr-497	619	24	or	or	CCONJ
ftr-497	619	25	graduate	graduate	ADJ
ftr-497	619	26	education	education	NOUN
ftr-497	619	27	to	to	ADP
ftr-497	619	28	a	a	DET
ftr-497	619	29	child	child	NOUN
ftr-497	619	30	at	at	ADP
ftr-497	619	31	any	any	DET
ftr-497	619	32	number	number	NOUN
ftr-497	619	33	of	of	ADP
ftr-497	619	34	private	private	ADJ
ftr-497	619	35	institutions	institution	NOUN
ftr-497	619	36	,	,	PUNCT
ftr-497	619	37	where	where	SCONJ
ftr-497	619	38	the	the	DET
ftr-497	619	39	annual	annual	ADJ
ftr-497	619	40	costs	cost	NOUN
ftr-497	619	41	far	far	ADV
ftr-497	619	42	exceeded	exceed	VERB
ftr-497	619	43	the	the	DET
ftr-497	619	44	$	$	SYM
ftr-497	619	45	3,000	3,000	NUM
ftr-497	619	46	level	level	NOUN
ftr-497	619	47	,	,	PUNCT
ftr-497	619	48	without	without	ADP
ftr-497	619	49	incurring	incur	VERB
ftr-497	619	50	gift	gift	NOUN
ftr-497	619	51	tax	tax	NOUN
ftr-497	619	52	liability	liability	NOUN
ftr-497	619	53	.	.	PUNCT
ftr-497	620	1	other	other	ADJ
ftr-497	620	2	testimony	testimony	NOUN
ftr-497	620	3	addressed	address	VERB
ftr-497	620	4	the	the	DET
ftr-497	620	5	difficulty	difficulty	NOUN
ftr-497	620	6	of	of	ADP
ftr-497	620	7	providing	provide	VERB
ftr-497	620	8	financial	financial	ADJ
ftr-497	620	9	assistance	assistance	NOUN
ftr-497	620	10	to	to	ADP
ftr-497	620	11	elderly	elderly	ADJ
ftr-497	620	12	members	member	NOUN
ftr-497	620	13	of	of	ADP
ftr-497	620	14	the	the	DET
ftr-497	620	15	family	family	NOUN
ftr-497	620	16	who	who	PRON
ftr-497	620	17	needed	need	VERB
ftr-497	620	18	aid	aid	NOUN
ftr-497	620	19	not	not	PART
ftr-497	620	20	provided	provide	VERB
ftr-497	620	21	by	by	ADP
ftr-497	620	22	medicare	medicare	PROPN
ftr-497	620	23	or	or	CCONJ
ftr-497	620	24	social	social	ADJ
ftr-497	620	25	security	security	NOUN
ftr-497	620	26	,	,	PUNCT
ftr-497	620	27	or	or	CCONJ
ftr-497	620	28	younger	young	ADJ
ftr-497	620	29	(	(	PUNCT
ftr-497	620	30	but	but	CCONJ
ftr-497	620	31	not	not	PART
ftr-497	620	32	dependent	dependent	ADJ
ftr-497	620	33	)	)	PUNCT
ftr-497	620	34	members	member	NOUN
ftr-497	620	35	of	of	ADP
ftr-497	620	36	the	the	DET
ftr-497	620	37	family	family	NOUN
ftr-497	620	38	who	who	PRON
ftr-497	620	39	needed	need	VERB
ftr-497	620	40	aid	aid	NOUN
ftr-497	620	41	not	not	PART
ftr-497	620	42	provided	provide	VERB
ftr-497	620	43	by	by	ADP
ftr-497	620	44	medicaid	medicaid	PROPN
ftr-497	620	45	.	.	PUNCT
ftr-497	621	1	96	96	NUM
ftr-497	621	2	of	of	ADP
ftr-497	621	3	course	course	NOUN
ftr-497	621	4	,	,	PUNCT
ftr-497	621	5	these	these	DET
ftr-497	621	6	problems	problem	NOUN
ftr-497	621	7	were	be	AUX
ftr-497	621	8	in	in	ADP
ftr-497	621	9	part	part	NOUN
ftr-497	621	10	corrected	correct	VERB
ftr-497	621	11	by	by	ADP
ftr-497	621	12	granting	grant	VERB
ftr-497	621	13	the	the	DET
ftr-497	621	14	tuition	tuition	NOUN
ftr-497	621	15	and	and	CCONJ
ftr-497	621	16	medical	medical	ADJ
ftr-497	621	17	care	care	NOUN
ftr-497	621	18	exclusions	exclusion	NOUN
ftr-497	621	19	.	.	PUNCT
ftr-497	622	1	the	the	DET
ftr-497	622	2	reasoning	reasoning	NOUN
ftr-497	622	3	behind	behind	ADP
ftr-497	622	4	increasing	increase	VERB
ftr-497	622	5	the	the	DET
ftr-497	622	6	annual	annual	ADJ
ftr-497	622	7	exclusion	exclusion	NOUN
ftr-497	622	8	333	333	NUM
ftr-497	622	9	%	%	NOUN
ftr-497	622	10	and	and	CCONJ
ftr-497	622	11	also	also	ADV
ftr-497	622	12	excluding	exclude	VERB
ftr-497	622	13	medical	medical	ADJ
ftr-497	622	14	care	care	NOUN
ftr-497	622	15	and	and	CCONJ
ftr-497	622	16	tuition	tuition	NOUN
ftr-497	622	17	payments	payment	NOUN
ftr-497	622	18	from	from	ADP
ftr-497	622	19	the	the	DET
ftr-497	622	20	gift	gift	NOUN
ftr-497	622	21	tax	tax	NOUN
ftr-497	622	22	system	system	NOUN
ftr-497	622	23	was	be	AUX
ftr-497	622	24	not	not	PART
ftr-497	622	25	discussed	discuss	VERB
ftr-497	622	26	.	.	PUNCT
ftr-497	623	1	the	the	DET
ftr-497	623	2	testimony	testimony	NOUN
ftr-497	623	3	regarding	regard	VERB
ftr-497	623	4	the	the	DET
ftr-497	623	5	potential	potential	ADJ
ftr-497	623	6	imposition	imposition	NOUN
ftr-497	623	7	of	of	ADP
ftr-497	623	8	gift	gift	NOUN
ftr-497	623	9	tax	tax	NOUN
ftr-497	623	10	on	on	ADP
ftr-497	623	11	educational	educational	ADJ
ftr-497	623	12	and	and	CCONJ
ftr-497	623	13	medical	medical	ADJ
ftr-497	623	14	expenditures	expenditure	NOUN
ftr-497	623	15	made	make	VERB
ftr-497	623	16	for	for	ADP
ftr-497	623	17	another	another	PRON
ftr-497	623	18	's	's	PART
ftr-497	623	19	benefit	benefit	NOUN
ftr-497	623	20	followed	follow	VERB
ftr-497	623	21	a	a	DET
ftr-497	623	22	substantial	substantial	ADJ
ftr-497	623	23	history	history	NOUN
ftr-497	623	24	of	of	ADP
ftr-497	623	25	proposals	proposal	NOUN
ftr-497	623	26	and	and	CCONJ
ftr-497	623	27	articles	article	NOUN
ftr-497	623	28	urging	urge	VERB
ftr-497	623	29	that	that	PRON
ftr-497	623	30	support	support	NOUN
ftr-497	623	31	type	type	NOUN
ftr-497	623	32	transfers	transfer	NOUN
ftr-497	623	33	be	be	AUX
ftr-497	623	34	eliminated	eliminate	VERB
ftr-497	623	35	from	from	ADP
ftr-497	623	36	the	the	DET
ftr-497	623	37	gift	gift	NOUN
ftr-497	623	38	tax	tax	NOUN
ftr-497	623	39	system.97	system.97	NOUN
ftr-497	623	40	the	the	DET
ftr-497	623	41	general	general	ADJ
ftr-497	623	42	thrust	thrust	NOUN
ftr-497	623	43	of	of	ADP
ftr-497	623	44	these	these	DET
ftr-497	623	45	proposals	proposal	NOUN
ftr-497	623	46	was	be	AUX
ftr-497	623	47	to	to	PART
ftr-497	623	48	exclude	exclude	VERB
ftr-497	623	49	from	from	ADP
ftr-497	623	50	categorization	categorization	NOUN
ftr-497	623	51	as	as	ADP
ftr-497	623	52	gifts	gift	NOUN
ftr-497	623	53	intra	intra	ADJ
ftr-497	623	54	-	-	ADJ
ftr-497	623	55	family	family	NOUN
ftr-497	623	56	transfers	transfer	NOUN
ftr-497	623	57	93	93	NUM
ftr-497	623	58	.	.	PUNCT
ftr-497	624	1	h.r	h.r	PROPN
ftr-497	624	2	.	.	PROPN
ftr-497	624	3	rep	rep	PROPN
ftr-497	624	4	.	.	PROPN
ftr-497	624	5	no	no	PROPN
ftr-497	624	6	.	.	NOUN
ftr-497	624	7	201	201	NUM
ftr-497	624	8	,	,	PUNCT
ftr-497	624	9	97th	97th	ADJ
ftr-497	624	10	cong	cong	NOUN
ftr-497	624	11	.	.	PUNCT
ftr-497	624	12	,	,	PUNCT
ftr-497	624	13	1st	1st	ADJ
ftr-497	624	14	sess	sess	NOUN
ftr-497	624	15	..	..	PUNCT
ftr-497	624	16	156	156	NUM
ftr-497	624	17	(	(	PUNCT
ftr-497	624	18	1981	1981	NUM
ftr-497	624	19	)	)	PUNCT
ftr-497	624	20	.	.	PUNCT
ftr-497	625	1	reprinted	reprint	VERB
ftr-497	625	2	in	in	ADP
ftr-497	625	3	1981	1981	NUM
ftr-497	625	4	-	-	SYM
ftr-497	625	5	2	2	NUM
ftr-497	625	6	c.b	c.b	PROPN
ftr-497	625	7	.	.	PROPN
ftr-497	625	8	376	376	NUM
ftr-497	625	9	.	.	PUNCT
ftr-497	626	1	94	94	NUM
ftr-497	626	2	.	.	PUNCT
ftr-497	627	1	see	see	VERB
ftr-497	627	2	staff	staff	NOUN
ftr-497	627	3	of	of	ADP
ftr-497	627	4	joint	joint	ADJ
ftr-497	627	5	comm	comm	NOUN
ftr-497	627	6	.	.	PUNCT
ftr-497	628	1	on	on	ADP
ftr-497	628	2	taxation	taxation	NOUN
ftr-497	628	3	,	,	PUNCT
ftr-497	628	4	supra	supra	PROPN
ftr-497	628	5	note	note	NOUN
ftr-497	628	6	30	30	NUM
ftr-497	628	7	,	,	PUNCT
ftr-497	628	8	at	at	ADP
ftr-497	628	9	273	273	NUM
ftr-497	628	10	.	.	PUNCT
ftr-497	629	1	reprinted	reprint	VERB
ftr-497	629	2	in	in	ADP
ftr-497	629	3	internal	internal	ADJ
ftr-497	629	4	revenue	revenue	NOUN
ftr-497	629	5	acts	act	NOUN
ftr-497	629	6	1980	1980	NUM
ftr-497	629	7	-	-	SYM
ftr-497	629	8	81	81	NUM
ftr-497	629	9	,	,	PUNCT
ftr-497	629	10	1369	1369	NUM
ftr-497	629	11	at	at	ADP
ftr-497	629	12	1644	1644	NUM
ftr-497	629	13	(	(	PUNCT
ftr-497	629	14	west	west	NOUN
ftr-497	629	15	1982	1982	NUM
ftr-497	629	16	)	)	PUNCT
ftr-497	630	1	;	;	PUNCT
ftr-497	630	2	hearings	hearing	NOUN
ftr-497	630	3	on	on	ADP
ftr-497	630	4	s.	s.	PROPN
ftr-497	630	5	395	395	NUM
ftr-497	630	6	before	before	ADP
ftr-497	630	7	the	the	DET
ftr-497	630	8	subcommittee	subcommittee	NOUN
ftr-497	630	9	on	on	ADP
ftr-497	630	10	estate	estate	NOUN
ftr-497	630	11	and	and	CCONJ
ftr-497	630	12	gift	gift	NOUN
ftr-497	630	13	taxation	taxation	NOUN
ftr-497	630	14	of	of	ADP
ftr-497	630	15	the	the	DET
ftr-497	630	16	senate	senate	PROPN
ftr-497	630	17	comm	comm	NOUN
ftr-497	630	18	.	.	PUNCT
ftr-497	631	1	on	on	ADP
ftr-497	631	2	finance	finance	NOUN
ftr-497	631	3	.	.	PUNCT
ftr-497	632	1	97th	97th	NUM
ftr-497	632	2	cong	cong	NOUN
ftr-497	632	3	.	.	PUNCT
ftr-497	632	4	,	,	PUNCT
ftr-497	632	5	1st	1st	ADJ
ftr-497	632	6	sess	sess	NOUN
ftr-497	632	7	.	.	PUNCT
ftr-497	633	1	154	154	NUM
ftr-497	633	2	(	(	PUNCT
ftr-497	633	3	1981	1981	NUM
ftr-497	633	4	)	)	PUNCT
ftr-497	634	1	[	[	X
ftr-497	634	2	hereinafter	hereinafter	NOUN
ftr-497	634	3	hearings	hearing	NOUN
ftr-497	634	4	]	]	PUNCT
ftr-497	634	5	(	(	PUNCT
ftr-497	634	6	statement	statement	NOUN
ftr-497	634	7	of	of	ADP
ftr-497	634	8	john	john	PROPN
ftr-497	634	9	a.	a.	PROPN
ftr-497	634	10	wallace	wallace	PROPN
ftr-497	634	11	,	,	PUNCT
ftr-497	634	12	chairman	chairman	NOUN
ftr-497	634	13	of	of	ADP
ftr-497	634	14	the	the	DET
ftr-497	634	15	estate	estate	NOUN
ftr-497	634	16	and	and	CCONJ
ftr-497	634	17	gift	gift	NOUN
ftr-497	634	18	tax	tax	NOUN
ftr-497	634	19	comm	comm	NOUN
ftr-497	634	20	.	.	PUNCT
ftr-497	634	21	,	,	PUNCT
ftr-497	634	22	american	american	PROPN
ftr-497	634	23	college	college	PROPN
ftr-497	634	24	of	of	ADP
ftr-497	634	25	probate	probate	NOUN
ftr-497	634	26	counsel	counsel	NOUN
ftr-497	634	27	)	)	PUNCT
ftr-497	634	28	;	;	PUNCT
ftr-497	634	29	i	i	PRON
ftr-497	634	30	d.	d.	PROPN
ftr-497	634	31	at	at	ADP
ftr-497	634	32	174	174	NUM
ftr-497	634	33	-	-	SYM
ftr-497	634	34	75	75	NUM
ftr-497	634	35	(	(	PUNCT
ftr-497	634	36	joint	joint	ADJ
ftr-497	634	37	statement	statement	NOUN
ftr-497	634	38	of	of	ADP
ftr-497	634	39	harvie	harvie	PROPN
ftr-497	634	40	branscomb	branscomb	PROPN
ftr-497	634	41	,	,	PUNCT
ftr-497	634	42	jr	jr	PROPN
ftr-497	634	43	.	.	PROPN
ftr-497	634	44	and	and	CCONJ
ftr-497	634	45	john	john	PROPN
ftr-497	634	46	nolan	nolan	PROPN
ftr-497	634	47	,	,	PUNCT
ftr-497	634	48	chairman	chairman	NOUN
ftr-497	634	49	and	and	CCONJ
ftr-497	634	50	chairman	chairman	NOUN
ftr-497	634	51	-	-	PUNCT
ftr-497	634	52	elect	elect	NOUN
ftr-497	634	53	.	.	PUNCT
ftr-497	635	1	section	section	NOUN
ftr-497	635	2	of	of	ADP
ftr-497	635	3	taxation	taxation	NOUN
ftr-497	635	4	,	,	PUNCT
ftr-497	635	5	american	american	PROPN
ftr-497	635	6	bar	bar	PROPN
ftr-497	635	7	association	association	PROPN
ftr-497	635	8	)	)	PUNCT
ftr-497	635	9	.	.	PUNCT
ftr-497	636	1	95	95	NUM
ftr-497	636	2	.	.	PUNCT
ftr-497	637	1	see	see	VERB
ftr-497	637	2	hearings	hearing	NOUN
ftr-497	637	3	,	,	PUNCT
ftr-497	637	4	supra	supra	PROPN
ftr-497	637	5	note	note	NOUN
ftr-497	637	6	94	94	NUM
ftr-497	637	7	.	.	PUNCT
ftr-497	638	1	96	96	NUM
ftr-497	638	2	.	.	PUNCT
ftr-497	639	1	see	see	VERB
ftr-497	639	2	i	i	PRON
ftr-497	639	3	d.	d.	PROPN
ftr-497	639	4	97	97	NUM
ftr-497	639	5	.	.	PUNCT
ftr-497	640	1	i	i	PRON
ftr-497	640	2	d.	d.	PROPN
ftr-497	640	3	at	at	ADP
ftr-497	640	4	212	212	NUM
ftr-497	640	5	-	-	SYM
ftr-497	640	6	13	13	NUM
ftr-497	640	7	(	(	PUNCT
ftr-497	640	8	statement	statement	NOUN
ftr-497	640	9	of	of	ADP
ftr-497	640	10	john	john	PROPN
ftr-497	640	11	a.	a.	PROPN
ftr-497	640	12	wallace	wallace	PROPN
ftr-497	640	13	,	,	PUNCT
ftr-497	640	14	chairman	chairman	NOUN
ftr-497	640	15	of	of	ADP
ftr-497	640	16	the	the	DET
ftr-497	640	17	estate	estate	NOUN
ftr-497	640	18	and	and	CCONJ
ftr-497	640	19	gift	gift	NOUN
ftr-497	640	20	tax	tax	NOUN
ftr-497	640	21	committee	committee	NOUN
ftr-497	640	22	,	,	PUNCT
ftr-497	640	23	american	american	PROPN
ftr-497	640	24	college	college	PROPN
ftr-497	640	25	of	of	ADP
ftr-497	640	26	probate	probate	NOUN
ftr-497	640	27	counsel	counsel	NOUN
ftr-497	640	28	)	)	PUNCT
ftr-497	640	29	.	.	PUNCT
ftr-497	641	1	19931	19931	NUM
ftr-497	641	2	florida	florida	PROPN
ftr-497	641	3	tax	tax	NOUN
ftr-497	641	4	review	review	NOUN
ftr-497	641	5	made	make	VERB
ftr-497	641	6	in	in	ADP
ftr-497	641	7	the	the	DET
ftr-497	641	8	form	form	NOUN
ftr-497	641	9	of	of	ADP
ftr-497	641	10	consumable	consumable	ADJ
ftr-497	641	11	items	item	NOUN
ftr-497	641	12	or	or	CCONJ
ftr-497	641	13	used	use	VERB
ftr-497	641	14	to	to	PART
ftr-497	641	15	acquire	acquire	VERB
ftr-497	641	16	consumable	consumable	ADJ
ftr-497	641	17	items.98	items.98	ADJ
ftr-497	641	18	congress	congress	PROPN
ftr-497	641	19	failed	fail	VERB
ftr-497	641	20	to	to	PART
ftr-497	641	21	adopt	adopt	VERB
ftr-497	641	22	these	these	DET
ftr-497	641	23	broad	broad	ADJ
ftr-497	641	24	proposals	proposal	NOUN
ftr-497	641	25	both	both	CCONJ
ftr-497	641	26	in	in	ADP
ftr-497	641	27	the	the	DET
ftr-497	641	28	1976	1976	NUM
ftr-497	641	29	reforms	reform	NOUN
ftr-497	641	30	and	and	CCONJ
ftr-497	641	31	again	again	ADV
ftr-497	641	32	in	in	ADP
ftr-497	641	33	1981	1981	NUM
ftr-497	641	34	.	.	PUNCT
ftr-497	642	1	however	however	ADV
ftr-497	642	2	,	,	PUNCT
ftr-497	642	3	by	by	ADP
ftr-497	642	4	enacting	enact	VERB
ftr-497	642	5	the	the	DET
ftr-497	642	6	provisions	provision	NOUN
ftr-497	642	7	that	that	PRON
ftr-497	642	8	permit	permit	VERB
ftr-497	642	9	a	a	DET
ftr-497	642	10	gift	gift	NOUN
ftr-497	642	11	tax	tax	NOUN
ftr-497	642	12	exclusion	exclusion	NOUN
ftr-497	642	13	for	for	ADP
ftr-497	642	14	tuition	tuition	NOUN
ftr-497	642	15	and	and	CCONJ
ftr-497	642	16	medical	medical	ADJ
ftr-497	642	17	care	care	NOUN
ftr-497	642	18	transfers	transfer	NOUN
ftr-497	642	19	,	,	PUNCT
ftr-497	642	20	congress	congress	PROPN
ftr-497	642	21	did	do	AUX
ftr-497	642	22	address	address	NOUN
ftr-497	642	23	,	,	PUNCT
ftr-497	642	24	in	in	ADP
ftr-497	642	25	a	a	DET
ftr-497	642	26	limited	limited	ADJ
ftr-497	642	27	way	way	NOUN
ftr-497	642	28	,	,	PUNCT
ftr-497	642	29	some	some	PRON
ftr-497	642	30	of	of	ADP
ftr-497	642	31	the	the	DET
ftr-497	642	32	concerns	concern	NOUN
ftr-497	642	33	underlying	underlie	VERB
ftr-497	642	34	the	the	DET
ftr-497	642	35	earlier	early	ADJ
ftr-497	642	36	proposals	proposal	NOUN
ftr-497	642	37	regarding	regard	VERB
ftr-497	642	38	transfers	transfer	NOUN
ftr-497	642	39	for	for	ADP
ftr-497	642	40	support	support	NOUN
ftr-497	642	41	.	.	PUNCT
ftr-497	643	1	b.	b.	PROPN
ftr-497	643	2	technical	technical	PROPN
ftr-497	643	3	requirements	requirements	PROPN
ftr-497	643	4	section	section	NOUN
ftr-497	643	5	2503(b	2503(b	NUM
ftr-497	643	6	)	)	PUNCT
ftr-497	643	7	establishes	establish	VERB
ftr-497	643	8	only	only	ADV
ftr-497	643	9	two	two	NUM
ftr-497	643	10	technical	technical	ADJ
ftr-497	643	11	requirements	requirement	NOUN
ftr-497	643	12	for	for	ADP
ftr-497	643	13	use	use	NOUN
ftr-497	643	14	of	of	ADP
ftr-497	643	15	the	the	DET
ftr-497	643	16	annual	annual	ADJ
ftr-497	643	17	exclusion	exclusion	NOUN
ftr-497	643	18	.	.	PUNCT
ftr-497	644	1	the	the	DET
ftr-497	644	2	first	first	ADJ
ftr-497	644	3	requires	require	VERB
ftr-497	644	4	that	that	SCONJ
ftr-497	644	5	the	the	DET
ftr-497	644	6	gift	gift	NOUN
ftr-497	644	7	,	,	PUNCT
ftr-497	644	8	together	together	ADV
ftr-497	644	9	with	with	ADP
ftr-497	644	10	all	all	DET
ftr-497	644	11	other	other	ADJ
ftr-497	644	12	gifts	gift	NOUN
ftr-497	644	13	to	to	ADP
ftr-497	644	14	that	that	DET
ftr-497	644	15	donee	donee	NOUN
ftr-497	644	16	in	in	ADP
ftr-497	644	17	that	that	DET
ftr-497	644	18	year	year	NOUN
ftr-497	644	19	,	,	PUNCT
ftr-497	644	20	not	not	PART
ftr-497	644	21	exceed	exceed	VERB
ftr-497	644	22	$	$	SYM
ftr-497	644	23	10,000	10,000	NUM
ftr-497	644	24	in	in	ADP
ftr-497	644	25	value	value	NOUN
ftr-497	644	26	if	if	SCONJ
ftr-497	644	27	the	the	DET
ftr-497	644	28	gifts	gift	NOUN
ftr-497	644	29	are	be	AUX
ftr-497	644	30	to	to	PART
ftr-497	644	31	be	be	AUX
ftr-497	644	32	completely	completely	ADV
ftr-497	644	33	protected	protect	VERB
ftr-497	644	34	from	from	ADP
ftr-497	644	35	gift	gift	NOUN
ftr-497	644	36	tax	tax	NOUN
ftr-497	644	37	by	by	ADP
ftr-497	644	38	the	the	DET
ftr-497	644	39	annual	annual	ADJ
ftr-497	644	40	exclusion.99	exclusion.99	NOUN
ftr-497	644	41	the	the	DET
ftr-497	644	42	second	second	ADJ
ftr-497	644	43	requirement	requirement	NOUN
ftr-497	644	44	is	be	AUX
ftr-497	644	45	that	that	SCONJ
ftr-497	644	46	the	the	DET
ftr-497	644	47	gift	gift	NOUN
ftr-497	644	48	be	be	AUX
ftr-497	644	49	of	of	ADP
ftr-497	644	50	a	a	DET
ftr-497	644	51	"	"	PUNCT
ftr-497	644	52	present	present	ADJ
ftr-497	644	53	interest	interest	NOUN
ftr-497	644	54	"	"	PUNCT
ftr-497	644	55	and	and	CCONJ
ftr-497	644	56	not	not	PART
ftr-497	644	57	of	of	ADP
ftr-497	644	58	a	a	DET
ftr-497	644	59	"	"	PUNCT
ftr-497	644	60	future	future	ADJ
ftr-497	644	61	interest	interest	NOUN
ftr-497	644	62	.	.	PUNCT
ftr-497	645	1	"'l	"'l	ADJ
ftr-497	645	2	the	the	DET
ftr-497	645	3	term	term	NOUN
ftr-497	645	4	"	"	PUNCT
ftr-497	645	5	future	future	ADJ
ftr-497	645	6	interest	interest	NOUN
ftr-497	645	7	"	"	PUNCT
ftr-497	645	8	is	be	AUX
ftr-497	645	9	not	not	PART
ftr-497	645	10	defined	define	VERB
ftr-497	645	11	in	in	ADP
ftr-497	645	12	the	the	DET
ftr-497	645	13	statute	statute	NOUN
ftr-497	645	14	,	,	PUNCT
ftr-497	645	15	but	but	CCONJ
ftr-497	645	16	the	the	DET
ftr-497	645	17	regulations	regulation	NOUN
ftr-497	645	18	define	define	VERB
ftr-497	645	19	it	it	PRON
ftr-497	645	20	by	by	ADP
ftr-497	645	21	reference	reference	NOUN
ftr-497	645	22	to	to	ADP
ftr-497	645	23	its	its	PRON
ftr-497	645	24	legal	legal	ADJ
ftr-497	645	25	meaning	meaning	NOUN
ftr-497	645	26	,	,	PUNCT
ftr-497	645	27	stating	state	VERB
ftr-497	645	28	that	that	SCONJ
ftr-497	645	29	it	it	PRON
ftr-497	645	30	"	"	PUNCT
ftr-497	645	31	includes	include	VERB
ftr-497	645	32	reversions	reversion	NOUN
ftr-497	645	33	,	,	PUNCT
ftr-497	645	34	remainders	remainder	NOUN
ftr-497	645	35	,	,	PUNCT
ftr-497	645	36	and	and	CCONJ
ftr-497	645	37	other	other	ADJ
ftr-497	645	38	interests	interest	NOUN
ftr-497	645	39	or	or	CCONJ
ftr-497	645	40	estates	estate	NOUN
ftr-497	645	41	,	,	PUNCT
ftr-497	645	42	whether	whether	SCONJ
ftr-497	645	43	vested	vested	ADJ
ftr-497	645	44	or	or	CCONJ
ftr-497	645	45	contingent	contingent	NOUN
ftr-497	645	46	,	,	PUNCT
ftr-497	645	47	and	and	CCONJ
ftr-497	645	48	whether	whether	SCONJ
ftr-497	645	49	or	or	CCONJ
ftr-497	645	50	not	not	PART
ftr-497	645	51	supported	support	VERB
ftr-497	645	52	by	by	ADP
ftr-497	645	53	a	a	DET
ftr-497	645	54	particular	particular	ADJ
ftr-497	645	55	interest	interest	NOUN
ftr-497	645	56	or	or	CCONJ
ftr-497	645	57	estate	estate	NOUN
ftr-497	645	58	,	,	PUNCT
ftr-497	645	59	which	which	PRON
ftr-497	645	60	are	be	AUX
ftr-497	645	61	limited	limit	VERB
ftr-497	645	62	to	to	PART
ftr-497	645	63	commence	commence	VERB
ftr-497	645	64	in	in	ADP
ftr-497	645	65	use	use	NOUN
ftr-497	645	66	,	,	PUNCT
ftr-497	645	67	possession	possession	NOUN
ftr-497	645	68	,	,	PUNCT
ftr-497	645	69	or	or	CCONJ
ftr-497	645	70	enjoyment	enjoyment	NOUN
ftr-497	645	71	at	at	ADP
ftr-497	645	72	some	some	DET
ftr-497	645	73	future	future	ADJ
ftr-497	645	74	date	date	NOUN
ftr-497	645	75	or	or	CCONJ
ftr-497	645	76	time	time	NOUN
ftr-497	645	77	.	.	PUNCT
ftr-497	645	78	"	"	PUNCT
ftr-497	646	1	the	the	DET
ftr-497	646	2	regulations	regulation	NOUN
ftr-497	646	3	state	state	VERB
ftr-497	646	4	that	that	SCONJ
ftr-497	646	5	a	a	DET
ftr-497	646	6	present	present	ADJ
ftr-497	646	7	interest	interest	NOUN
ftr-497	646	8	is	be	AUX
ftr-497	646	9	:	:	PUNCT
ftr-497	646	10	"	"	PUNCT
ftr-497	646	11	an	an	DET
ftr-497	646	12	unrestricted	unrestricted	ADJ
ftr-497	646	13	right	right	NOUN
ftr-497	646	14	to	to	ADP
ftr-497	646	15	the	the	DET
ftr-497	646	16	immediate	immediate	ADJ
ftr-497	646	17	use	use	NOUN
ftr-497	646	18	,	,	PUNCT
ftr-497	646	19	possession	possession	NOUN
ftr-497	646	20	,	,	PUNCT
ftr-497	646	21	or	or	CCONJ
ftr-497	646	22	enjoyment	enjoyment	NOUN
ftr-497	646	23	of	of	ADP
ftr-497	646	24	property	property	NOUN
ftr-497	646	25	or	or	CCONJ
ftr-497	646	26	the	the	DET
ftr-497	646	27	income	income	NOUN
ftr-497	646	28	from	from	ADP
ftr-497	646	29	property	property	NOUN
ftr-497	646	30	(	(	PUNCT
ftr-497	646	31	such	such	ADJ
ftr-497	646	32	as	as	ADP
ftr-497	646	33	a	a	DET
ftr-497	646	34	life	life	NOUN
ftr-497	646	35	estate	estate	NOUN
ftr-497	646	36	or	or	CCONJ
ftr-497	646	37	term	term	NOUN
ftr-497	646	38	certain	certain	ADJ
ftr-497	646	39	)	)	PUNCT
ftr-497	646	40	....	....	PUNCT
ftr-497	646	41	"	"	PUNCT
ftr-497	646	42	"	"	PUNCT
ftr-497	646	43	'	'	PUNCT
ftr-497	646	44	the	the	DET
ftr-497	646	45	fact	fact	NOUN
ftr-497	646	46	that	that	SCONJ
ftr-497	646	47	a	a	DET
ftr-497	646	48	person	person	NOUN
ftr-497	646	49	may	may	AUX
ftr-497	646	50	have	have	AUX
ftr-497	646	51	present	present	ADJ
ftr-497	646	52	legal	legal	ADJ
ftr-497	646	53	rights	right	NOUN
ftr-497	646	54	with	with	ADP
ftr-497	646	55	respect	respect	NOUN
ftr-497	646	56	to	to	ADP
ftr-497	646	57	an	an	DET
ftr-497	646	58	interest	interest	NOUN
ftr-497	646	59	that	that	PRON
ftr-497	646	60	will	will	AUX
ftr-497	646	61	not	not	PART
ftr-497	646	62	become	become	VERB
ftr-497	646	63	possessory	possessory	ADJ
ftr-497	646	64	until	until	SCONJ
ftr-497	646	65	some	some	DET
ftr-497	646	66	point	point	NOUN
ftr-497	646	67	in	in	ADP
ftr-497	646	68	the	the	DET
ftr-497	646	69	future	future	NOUN
ftr-497	646	70	will	will	AUX
ftr-497	646	71	not	not	PART
ftr-497	646	72	convert	convert	VERB
ftr-497	646	73	that	that	PRON
ftr-497	646	74	right	right	ADJ
ftr-497	646	75	to	to	ADP
ftr-497	646	76	future	future	ADJ
ftr-497	646	77	possession	possession	NOUN
ftr-497	646	78	into	into	ADP
ftr-497	646	79	a	a	DET
ftr-497	646	80	present	present	ADJ
ftr-497	646	81	interest	interest	NOUN
ftr-497	646	82	.	.	PUNCT
ftr-497	647	1	'12	'12	NUM
ftr-497	647	2	98	98	NUM
ftr-497	647	3	.	.	PUNCT
ftr-497	648	1	a.l.i	a.l.i	PROPN
ftr-497	648	2	.	.	PROPN
ftr-497	648	3	,	,	PUNCT
ftr-497	648	4	federal	federal	ADJ
ftr-497	648	5	estate	estate	NOUN
ftr-497	648	6	and	and	CCONJ
ftr-497	648	7	gift	gift	NOUN
ftr-497	648	8	taxation	taxation	NOUN
ftr-497	648	9	recommendations	recommendation	NOUN
ftr-497	648	10	19	19	NUM
ftr-497	648	11	(	(	PUNCT
ftr-497	648	12	1969	1969	NUM
ftr-497	648	13	)	)	PUNCT
ftr-497	649	1	[	[	X
ftr-497	649	2	hereinafter	hereinafter	NOUN
ftr-497	649	3	ali	ali	PROPN
ftr-497	649	4	proposal	proposal	PROPN
ftr-497	649	5	]	]	PUNCT
ftr-497	649	6	;	;	PUNCT
ftr-497	649	7	see	see	VERB
ftr-497	649	8	infra	infra	NOUN
ftr-497	649	9	part	part	NOUN
ftr-497	649	10	v	v	ADP
ftr-497	649	11	b.	b.	PROPN
ftr-497	649	12	99	99	NUM
ftr-497	649	13	.	.	PUNCT
ftr-497	650	1	section	section	PROPN
ftr-497	650	2	2503(b	2503(b	NUM
ftr-497	650	3	)	)	PUNCT
ftr-497	650	4	states	state	NOUN
ftr-497	650	5	:	:	PUNCT
ftr-497	650	6	"	"	PUNCT
ftr-497	650	7	in	in	ADP
ftr-497	650	8	the	the	DET
ftr-497	650	9	case	case	NOUN
ftr-497	650	10	of	of	ADP
ftr-497	650	11	gifts	gift	NOUN
ftr-497	650	12	(	(	PUNCT
ftr-497	650	13	other	other	ADJ
ftr-497	650	14	than	than	ADP
ftr-497	650	15	gifts	gift	NOUN
ftr-497	650	16	of	of	ADP
ftr-497	650	17	future	future	ADJ
ftr-497	650	18	interests	interest	NOUN
ftr-497	650	19	in	in	ADP
ftr-497	650	20	property	property	NOUN
ftr-497	650	21	)	)	PUNCT
ftr-497	650	22	made	make	VERB
ftr-497	650	23	to	to	ADP
ftr-497	650	24	any	any	DET
ftr-497	650	25	person	person	NOUN
ftr-497	650	26	by	by	ADP
ftr-497	650	27	the	the	DET
ftr-497	650	28	donor	donor	NOUN
ftr-497	650	29	during	during	ADP
ftr-497	650	30	the	the	DET
ftr-497	650	31	calendar	calendar	NOUN
ftr-497	650	32	year	year	NOUN
ftr-497	650	33	,	,	PUNCT
ftr-497	650	34	the	the	DET
ftr-497	650	35	first	first	ADJ
ftr-497	650	36	$	$	SYM
ftr-497	650	37	10,000	10,000	NUM
ftr-497	650	38	of	of	ADP
ftr-497	650	39	such	such	ADJ
ftr-497	650	40	gifts	gift	NOUN
ftr-497	650	41	to	to	ADP
ftr-497	650	42	such	such	ADJ
ftr-497	650	43	person	person	NOUN
ftr-497	650	44	shall	shall	AUX
ftr-497	650	45	not	not	PART
ftr-497	650	46	,	,	PUNCT
ftr-497	650	47	for	for	ADP
ftr-497	650	48	purposes	purpose	NOUN
ftr-497	650	49	of	of	ADP
ftr-497	650	50	subsection	subsection	NOUN
ftr-497	650	51	(	(	PUNCT
ftr-497	650	52	a	a	NOUN
ftr-497	650	53	)	)	PUNCT
ftr-497	650	54	,	,	PUNCT
ftr-497	650	55	be	be	AUX
ftr-497	650	56	included	include	VERB
ftr-497	650	57	in	in	ADP
ftr-497	650	58	the	the	DET
ftr-497	650	59	total	total	ADJ
ftr-497	650	60	amount	amount	NOUN
ftr-497	650	61	of	of	ADP
ftr-497	650	62	gifts	gift	NOUN
ftr-497	650	63	made	make	VERB
ftr-497	650	64	during	during	ADP
ftr-497	650	65	such	such	ADJ
ftr-497	650	66	year	year	NOUN
ftr-497	650	67	.	.	PUNCT
ftr-497	650	68	"	"	PUNCT
ftr-497	651	1	subsection	subsection	NOUN
ftr-497	651	2	(	(	PUNCT
ftr-497	651	3	a	a	NOUN
ftr-497	651	4	)	)	PUNCT
ftr-497	651	5	defines	define	VERB
ftr-497	651	6	taxable	taxable	ADJ
ftr-497	651	7	gifts	gift	NOUN
ftr-497	651	8	to	to	PART
ftr-497	651	9	mean	mean	VERB
ftr-497	651	10	the	the	DET
ftr-497	651	11	total	total	ADJ
ftr-497	651	12	gifts	gift	NOUN
ftr-497	651	13	made	make	VERB
ftr-497	651	14	during	during	ADP
ftr-497	651	15	the	the	DET
ftr-497	651	16	year	year	NOUN
ftr-497	651	17	,	,	PUNCT
ftr-497	651	18	less	less	ADV
ftr-497	651	19	certain	certain	ADJ
ftr-497	651	20	deductions	deduction	NOUN
ftr-497	651	21	available	available	ADJ
ftr-497	651	22	.	.	PUNCT
ftr-497	652	1	100	100	NUM
ftr-497	652	2	.	.	PUNCT
ftr-497	653	1	i	i	PRON
ftr-497	653	2	d.	d.	PROPN
ftr-497	653	3	101	101	NUM
ftr-497	653	4	.	.	PUNCT
ftr-497	654	1	regs	regs	PROPN
ftr-497	654	2	.	.	PUNCT
ftr-497	655	1	§	§	PROPN
ftr-497	655	2	25.2503	25.2503	NUM
ftr-497	655	3	-	-	SYM
ftr-497	655	4	1(b	1(b	NUM
ftr-497	655	5	)	)	PUNCT
ftr-497	655	6	,	,	PUNCT
ftr-497	655	7	3(a	3(a	NUM
ftr-497	655	8	)	)	PUNCT
ftr-497	655	9	.	.	PUNCT
ftr-497	656	1	the	the	DET
ftr-497	656	2	second	second	ADJ
ftr-497	656	3	part	part	NOUN
ftr-497	656	4	of	of	ADP
ftr-497	656	5	the	the	DET
ftr-497	656	6	quoted	quote	VERB
ftr-497	656	7	regulation	regulation	NOUN
ftr-497	656	8	acknowledges	acknowledge	VERB
ftr-497	656	9	that	that	SCONJ
ftr-497	656	10	the	the	DET
ftr-497	656	11	present	present	ADJ
ftr-497	656	12	value	value	NOUN
ftr-497	656	13	of	of	ADP
ftr-497	656	14	a	a	DET
ftr-497	656	15	life	life	NOUN
ftr-497	656	16	estate	estate	NOUN
ftr-497	656	17	,	,	PUNCT
ftr-497	656	18	life	life	NOUN
ftr-497	656	19	income	income	NOUN
ftr-497	656	20	interest	interest	NOUN
ftr-497	656	21	or	or	CCONJ
ftr-497	656	22	term	term	NOUN
ftr-497	656	23	for	for	ADP
ftr-497	656	24	years	year	NOUN
ftr-497	656	25	will	will	AUX
ftr-497	656	26	qualify	qualify	VERB
ftr-497	656	27	for	for	ADP
ftr-497	656	28	the	the	DET
ftr-497	656	29	annual	annual	ADJ
ftr-497	656	30	exclusion	exclusion	NOUN
ftr-497	656	31	.	.	PUNCT
ftr-497	657	1	this	this	DET
ftr-497	657	2	position	position	NOUN
ftr-497	657	3	has	have	AUX
ftr-497	657	4	been	be	AUX
ftr-497	657	5	questioned	question	VERB
ftr-497	657	6	,	,	PUNCT
ftr-497	657	7	since	since	SCONJ
ftr-497	657	8	clearly	clearly	ADV
ftr-497	657	9	most	most	ADJ
ftr-497	657	10	of	of	ADP
ftr-497	657	11	the	the	DET
ftr-497	657	12	benefits	benefit	NOUN
ftr-497	657	13	to	to	PART
ftr-497	657	14	be	be	AUX
ftr-497	657	15	received	receive	VERB
ftr-497	657	16	by	by	ADP
ftr-497	657	17	a	a	DET
ftr-497	657	18	life	life	NOUN
ftr-497	657	19	tenant	tenant	NOUN
ftr-497	657	20	or	or	CCONJ
ftr-497	657	21	a	a	DET
ftr-497	657	22	life	life	NOUN
ftr-497	657	23	income	income	NOUN
ftr-497	657	24	beneficiary	beneficiary	NOUN
ftr-497	657	25	will	will	AUX
ftr-497	657	26	be	be	AUX
ftr-497	657	27	received	receive	VERB
ftr-497	657	28	in	in	ADP
ftr-497	657	29	the	the	DET
ftr-497	657	30	future	future	NOUN
ftr-497	657	31	,	,	PUNCT
ftr-497	657	32	but	but	CCONJ
ftr-497	657	33	it	it	PRON
ftr-497	657	34	has	have	AUX
ftr-497	657	35	been	be	AUX
ftr-497	657	36	the	the	DET
ftr-497	657	37	position	position	NOUN
ftr-497	657	38	of	of	ADP
ftr-497	657	39	the	the	DET
ftr-497	657	40	regulations	regulation	NOUN
ftr-497	657	41	for	for	ADP
ftr-497	657	42	some	some	DET
ftr-497	657	43	years	year	NOUN
ftr-497	657	44	.	.	PUNCT
ftr-497	658	1	stephens	stephens	PROPN
ftr-497	658	2	,	,	PUNCT
ftr-497	658	3	et	et	PROPN
ftr-497	658	4	al	al	PROPN
ftr-497	658	5	.	.	PROPN
ftr-497	658	6	supra	supra	PROPN
ftr-497	658	7	note	note	PROPN
ftr-497	658	8	3	3	NUM
ftr-497	658	9	,	,	PUNCT
ftr-497	658	10	at	at	ADP
ftr-497	658	11	i	i	PRON
ftr-497	658	12	9.04[3][a	9.04[3][a	NOUN
ftr-497	658	13	]	]	PUNCT
ftr-497	658	14	.	.	PUNCT
ftr-497	659	1	102	102	NUM
ftr-497	659	2	.	.	PUNCT
ftr-497	660	1	see	see	VERB
ftr-497	660	2	fondren	fondren	PROPN
ftr-497	660	3	v.	v.	PROPN
ftr-497	660	4	commissioner	commissioner	PROPN
ftr-497	660	5	,	,	PUNCT
ftr-497	660	6	324	324	NUM
ftr-497	660	7	u.s	u.s	PROPN
ftr-497	660	8	.	.	PROPN
ftr-497	660	9	18	18	NUM
ftr-497	660	10	,	,	PUNCT
ftr-497	660	11	20	20	NUM
ftr-497	660	12	(	(	PUNCT
ftr-497	660	13	1945	1945	NUM
ftr-497	660	14	)	)	PUNCT
ftr-497	660	15	.	.	PUNCT
ftr-497	661	1	the	the	DET
ftr-497	661	2	exclusion	exclusion	NOUN
ftr-497	661	3	does	do	AUX
ftr-497	661	4	not	not	PART
ftr-497	661	5	become	become	VERB
ftr-497	661	6	operable	operable	ADJ
ftr-497	661	7	just	just	ADV
ftr-497	661	8	because	because	SCONJ
ftr-497	661	9	the	the	DET
ftr-497	661	10	donee	donee	NOUN
ftr-497	661	11	has	have	VERB
ftr-497	661	12	vested	vest	VERB
ftr-497	661	13	rights	right	NOUN
ftr-497	661	14	.	.	PUNCT
ftr-497	662	1	in	in	ADP
ftr-497	662	2	addition	addition	NOUN
ftr-497	662	3	,	,	PUNCT
ftr-497	662	4	he	he	PRON
ftr-497	662	5	must	must	AUX
ftr-497	662	6	have	have	VERB
ftr-497	662	7	the	the	DET
ftr-497	662	8	right	right	NOUN
ftr-497	662	9	presently	presently	ADV
ftr-497	662	10	to	to	PART
ftr-497	662	11	use	use	VERB
ftr-497	662	12	,	,	PUNCT
ftr-497	662	13	[	[	X
ftr-497	662	14	vol	vol	NOUN
ftr-497	662	15	.	.	PUNCT
ftr-497	663	1	1:7	1:7	NUM
ftr-497	663	2	should	should	AUX
ftr-497	663	3	we	we	PRON
ftr-497	663	4	give	give	VERB
ftr-497	663	5	away	away	ADP
ftr-497	663	6	the	the	DET
ftr-497	663	7	annual	annual	ADJ
ftr-497	663	8	erclusion	erclusion	NOUN
ftr-497	663	9	?	?	PUNCT
ftr-497	664	1	1	1	X
ftr-497	664	2	.	.	PUNCT
ftr-497	665	1	the	the	DET
ftr-497	665	2	impact	impact	NOUN
ftr-497	665	3	of	of	ADP
ftr-497	665	4	the	the	DET
ftr-497	665	5	present	present	ADJ
ftr-497	665	6	interest	interest	NOUN
ftr-497	665	7	requiremient.-for	requiremient.-for	ADP
ftr-497	665	8	a	a	DET
ftr-497	665	9	variety	variety	NOUN
ftr-497	665	10	of	of	ADP
ftr-497	665	11	reasons	reason	NOUN
ftr-497	665	12	,	,	PUNCT
ftr-497	665	13	donors	donor	NOUN
ftr-497	665	14	often	often	ADV
ftr-497	665	15	wish	wish	VERB
ftr-497	665	16	to	to	PART
ftr-497	665	17	transfer	transfer	VERB
ftr-497	665	18	gifts	gift	NOUN
ftr-497	665	19	they	they	PRON
ftr-497	665	20	make	make	VERB
ftr-497	665	21	to	to	ADP
ftr-497	665	22	a	a	DET
ftr-497	665	23	trust	trust	NOUN
ftr-497	665	24	for	for	ADP
ftr-497	665	25	the	the	DET
ftr-497	665	26	benefit	benefit	NOUN
ftr-497	665	27	of	of	ADP
ftr-497	665	28	the	the	DET
ftr-497	665	29	donee	donee	NOUN
ftr-497	665	30	or	or	CCONJ
ftr-497	665	31	donees	donee	NOUN
ftr-497	665	32	,	,	PUNCT
ftr-497	665	33	rather	rather	ADV
ftr-497	665	34	than	than	ADP
ftr-497	665	35	to	to	PART
ftr-497	665	36	make	make	VERB
ftr-497	665	37	the	the	DET
ftr-497	665	38	gifts	gift	NOUN
ftr-497	665	39	outright	outright	ADV
ftr-497	665	40	.	.	PUNCT
ftr-497	666	1	a	a	DET
ftr-497	666	2	transfer	transfer	NOUN
ftr-497	666	3	in	in	ADP
ftr-497	666	4	trust	trust	NOUN
ftr-497	666	5	may	may	AUX
ftr-497	666	6	be	be	AUX
ftr-497	666	7	preferred	prefer	VERB
ftr-497	666	8	because	because	SCONJ
ftr-497	666	9	the	the	DET
ftr-497	666	10	donee	donee	NOUN
ftr-497	666	11	is	be	AUX
ftr-497	666	12	a	a	DET
ftr-497	666	13	minor	minor	ADJ
ftr-497	666	14	,	,	PUNCT
ftr-497	666	15	the	the	DET
ftr-497	666	16	donor	donor	NOUN
ftr-497	666	17	does	do	AUX
ftr-497	666	18	not	not	PART
ftr-497	666	19	want	want	VERB
ftr-497	666	20	the	the	DET
ftr-497	666	21	donee	donee	NOUN
ftr-497	666	22	to	to	PART
ftr-497	666	23	obtain	obtain	VERB
ftr-497	666	24	present	present	ADJ
ftr-497	666	25	control	control	NOUN
ftr-497	666	26	of	of	ADP
ftr-497	666	27	the	the	DET
ftr-497	666	28	asset	asset	NOUN
ftr-497	666	29	being	be	AUX
ftr-497	666	30	transferred	transfer	VERB
ftr-497	666	31	,	,	PUNCT
ftr-497	666	32	the	the	DET
ftr-497	666	33	donor	donor	NOUN
ftr-497	666	34	desires	desire	VERB
ftr-497	666	35	the	the	DET
ftr-497	666	36	ultimate	ultimate	ADJ
ftr-497	666	37	benefit	benefit	NOUN
ftr-497	666	38	of	of	ADP
ftr-497	666	39	the	the	DET
ftr-497	666	40	gift	gift	NOUN
ftr-497	666	41	to	to	PART
ftr-497	666	42	pass	pass	VERB
ftr-497	666	43	to	to	ADP
ftr-497	666	44	another	another	PRON
ftr-497	666	45	,	,	PUNCT
ftr-497	666	46	or	or	CCONJ
ftr-497	666	47	the	the	DET
ftr-497	666	48	donor	donor	NOUN
ftr-497	666	49	wants	want	VERB
ftr-497	666	50	the	the	DET
ftr-497	666	51	trustee	trustee	NOUN
ftr-497	666	52	to	to	PART
ftr-497	666	53	be	be	AUX
ftr-497	666	54	able	able	ADJ
ftr-497	666	55	to	to	PART
ftr-497	666	56	flexibly	flexibly	ADV
ftr-497	666	57	distribute	distribute	VERB
ftr-497	666	58	the	the	DET
ftr-497	666	59	trusts	trust	NOUN
ftr-497	666	60	benefits	benefit	NOUN
ftr-497	666	61	.	.	PUNCT
ftr-497	667	1	3	3	NUM
ftr-497	667	2	the	the	DET
ftr-497	667	3	present	present	ADJ
ftr-497	667	4	interest	interest	NOUN
ftr-497	667	5	requirement	requirement	NOUN
ftr-497	667	6	can	can	AUX
ftr-497	667	7	prevent	prevent	VERB
ftr-497	667	8	many	many	ADJ
ftr-497	667	9	transfers	transfer	NOUN
ftr-497	667	10	into	into	ADP
ftr-497	667	11	trust	trust	NOUN
ftr-497	667	12	from	from	ADP
ftr-497	667	13	qualifying	qualify	VERB
ftr-497	667	14	for	for	ADP
ftr-497	667	15	the	the	DET
ftr-497	667	16	annual	annual	ADJ
ftr-497	667	17	exclusion	exclusion	NOUN
ftr-497	667	18	,	,	PUNCT
ftr-497	667	19	in	in	ADP
ftr-497	667	20	whole	whole	NOUN
ftr-497	667	21	or	or	CCONJ
ftr-497	667	22	in	in	ADP
ftr-497	667	23	part	part	NOUN
ftr-497	667	24	,	,	PUNCT
ftr-497	667	25	because	because	SCONJ
ftr-497	667	26	the	the	DET
ftr-497	667	27	trust	trust	NOUN
ftr-497	667	28	beneficiaries	beneficiary	NOUN
ftr-497	667	29	have	have	VERB
ftr-497	667	30	only	only	ADV
ftr-497	667	31	future	future	ADJ
ftr-497	667	32	interests	interest	NOUN
ftr-497	667	33	or	or	CCONJ
ftr-497	667	34	some	some	DET
ftr-497	667	35	part	part	NOUN
ftr-497	667	36	of	of	ADP
ftr-497	667	37	their	their	PRON
ftr-497	667	38	interest	interest	NOUN
ftr-497	667	39	is	be	AUX
ftr-497	667	40	a	a	DET
ftr-497	667	41	future	future	ADJ
ftr-497	667	42	interest	interest	NOUN
ftr-497	667	43	.	.	PUNCT
ftr-497	668	1	for	for	ADP
ftr-497	668	2	example	example	NOUN
ftr-497	668	3	,	,	PUNCT
ftr-497	668	4	if	if	SCONJ
ftr-497	668	5	the	the	DET
ftr-497	668	6	terms	term	NOUN
ftr-497	668	7	of	of	ADP
ftr-497	668	8	a	a	DET
ftr-497	668	9	trust	trust	NOUN
ftr-497	668	10	provide	provide	VERB
ftr-497	668	11	that	that	SCONJ
ftr-497	668	12	all	all	DET
ftr-497	668	13	distributions	distribution	NOUN
ftr-497	668	14	of	of	ADP
ftr-497	668	15	income	income	NOUN
ftr-497	668	16	or	or	CCONJ
ftr-497	668	17	of	of	ADP
ftr-497	668	18	corpus	corpus	NOUN
ftr-497	668	19	are	be	AUX
ftr-497	668	20	in	in	ADP
ftr-497	668	21	the	the	DET
ftr-497	668	22	trustee	trustee	NOUN
ftr-497	668	23	's	's	PART
ftr-497	668	24	discretion	discretion	NOUN
ftr-497	668	25	,	,	PUNCT
ftr-497	668	26	no	no	DET
ftr-497	668	27	beneficiary	beneficiary	NOUN
ftr-497	668	28	of	of	ADP
ftr-497	668	29	the	the	DET
ftr-497	668	30	trust	trust	NOUN
ftr-497	668	31	will	will	AUX
ftr-497	668	32	have	have	VERB
ftr-497	668	33	a	a	DET
ftr-497	668	34	present	present	ADJ
ftr-497	668	35	unrestricted	unrestricted	ADJ
ftr-497	668	36	right	right	NOUN
ftr-497	668	37	to	to	PART
ftr-497	668	38	use	use	VERB
ftr-497	668	39	,	,	PUNCT
ftr-497	668	40	possession	possession	NOUN
ftr-497	668	41	or	or	CCONJ
ftr-497	668	42	enjoyment	enjoyment	NOUN
ftr-497	668	43	of	of	ADP
ftr-497	668	44	the	the	DET
ftr-497	668	45	property	property	NOUN
ftr-497	668	46	transferred	transfer	VERB
ftr-497	668	47	to	to	ADP
ftr-497	668	48	the	the	DET
ftr-497	668	49	trust	trust	NOUN
ftr-497	668	50	.	.	PUNCT
ftr-497	669	1	thus	thus	ADV
ftr-497	669	2	,	,	PUNCT
ftr-497	669	3	transfers	transfer	NOUN
ftr-497	669	4	to	to	ADP
ftr-497	669	5	such	such	DET
ftr-497	669	6	a	a	DET
ftr-497	669	7	trust	trust	NOUN
ftr-497	669	8	will	will	AUX
ftr-497	669	9	not	not	PART
ftr-497	669	10	qualify	qualify	VERB
ftr-497	669	11	for	for	ADP
ftr-497	669	12	the	the	DET
ftr-497	669	13	annual	annual	ADJ
ftr-497	669	14	exclusion	exclusion	NOUN
ftr-497	669	15	.	.	PUNCT
ftr-497	670	1	if	if	SCONJ
ftr-497	670	2	the	the	DET
ftr-497	670	3	trustee	trustee	NOUN
ftr-497	670	4	must	must	AUX
ftr-497	670	5	distribute	distribute	VERB
ftr-497	670	6	all	all	PRON
ftr-497	670	7	or	or	CCONJ
ftr-497	670	8	some	some	DET
ftr-497	670	9	specified	specify	VERB
ftr-497	670	10	amount	amount	NOUN
ftr-497	670	11	of	of	ADP
ftr-497	670	12	the	the	DET
ftr-497	670	13	income	income	NOUN
ftr-497	670	14	to	to	ADP
ftr-497	670	15	a	a	DET
ftr-497	670	16	beneficiary	beneficiary	NOUN
ftr-497	670	17	,	,	PUNCT
ftr-497	670	18	the	the	DET
ftr-497	670	19	beneficiary	beneficiary	NOUN
ftr-497	670	20	does	do	AUX
ftr-497	670	21	have	have	AUX
ftr-497	670	22	an	an	DET
ftr-497	670	23	unrestricted	unrestricted	ADJ
ftr-497	670	24	right	right	NOUN
ftr-497	670	25	to	to	PART
ftr-497	670	26	enjoyment	enjoyment	VERB
ftr-497	670	27	of	of	ADP
ftr-497	670	28	that	that	DET
ftr-497	670	29	income	income	NOUN
ftr-497	670	30	and	and	CCONJ
ftr-497	670	31	the	the	DET
ftr-497	670	32	present	present	ADJ
ftr-497	670	33	value	value	NOUN
ftr-497	670	34	of	of	ADP
ftr-497	670	35	that	that	DET
ftr-497	670	36	income	income	NOUN
ftr-497	670	37	stream	stream	NOUN
ftr-497	670	38	is	be	AUX
ftr-497	670	39	a	a	DET
ftr-497	670	40	present	present	ADJ
ftr-497	670	41	interest	interest	NOUN
ftr-497	670	42	,	,	PUNCT
ftr-497	670	43	but	but	CCONJ
ftr-497	670	44	other	other	ADJ
ftr-497	670	45	interests	interest	NOUN
ftr-497	670	46	in	in	ADP
ftr-497	670	47	the	the	DET
ftr-497	670	48	trust	trust	NOUN
ftr-497	670	49	will	will	AUX
ftr-497	670	50	not	not	PART
ftr-497	670	51	qualify	qualify	VERB
ftr-497	670	52	for	for	ADP
ftr-497	670	53	the	the	DET
ftr-497	670	54	annual	annual	ADJ
ftr-497	670	55	exclusion	exclusion	NOUN
ftr-497	670	56	.	.	PUNCT
ftr-497	671	1	there	there	PRON
ftr-497	671	2	are	be	VERB
ftr-497	671	3	some	some	DET
ftr-497	671	4	transfers	transfer	NOUN
ftr-497	671	5	for	for	ADP
ftr-497	671	6	the	the	DET
ftr-497	671	7	benefit	benefit	NOUN
ftr-497	671	8	of	of	ADP
ftr-497	671	9	minors	minor	NOUN
ftr-497	671	10	into	into	ADP
ftr-497	671	11	trust	trust	NOUN
ftr-497	671	12	,	,	PUNCT
ftr-497	671	13	or	or	CCONJ
ftr-497	671	14	into	into	ADP
ftr-497	671	15	trust	trust	NOUN
ftr-497	671	16	-	-	PUNCT
ftr-497	671	17	like	like	ADJ
ftr-497	671	18	vehicles	vehicle	NOUN
ftr-497	671	19	,	,	PUNCT
ftr-497	671	20	that	that	PRON
ftr-497	671	21	do	do	AUX
ftr-497	671	22	qualify	qualify	VERB
ftr-497	671	23	for	for	ADP
ftr-497	671	24	the	the	DET
ftr-497	671	25	annual	annual	ADJ
ftr-497	671	26	exclusion	exclusion	NOUN
ftr-497	671	27	,	,	PUNCT
ftr-497	671	28	so	so	ADV
ftr-497	671	29	long	long	ADV
ftr-497	671	30	as	as	SCONJ
ftr-497	671	31	the	the	DET
ftr-497	671	32	property	property	NOUN
ftr-497	671	33	is	be	AUX
ftr-497	671	34	made	make	VERB
ftr-497	671	35	available	available	ADJ
ftr-497	671	36	to	to	ADP
ftr-497	671	37	the	the	DET
ftr-497	671	38	minor	minor	ADJ
ftr-497	671	39	at	at	ADP
ftr-497	671	40	age	age	NOUN
ftr-497	671	41	twenty	twenty	NUM
ftr-497	671	42	-	-	PUNCT
ftr-497	671	43	one.104	one.104	NOUN
ftr-497	671	44	possess	possess	NOUN
ftr-497	671	45	or	or	CCONJ
ftr-497	671	46	enjoy	enjoy	VERB
ftr-497	671	47	the	the	DET
ftr-497	671	48	property	property	NOUN
ftr-497	671	49	.	.	PUNCT
ftr-497	672	1	these	these	DET
ftr-497	672	2	terms	term	NOUN
ftr-497	672	3	are	be	AUX
ftr-497	672	4	not	not	PART
ftr-497	672	5	words	word	NOUN
ftr-497	672	6	of	of	ADP
ftr-497	672	7	art	art	NOUN
ftr-497	672	8	,	,	PUNCT
ftr-497	672	9	like	like	ADP
ftr-497	672	10	"	"	PUNCT
ftr-497	672	11	fee	fee	NOUN
ftr-497	672	12	'	'	PUNCT
ftr-497	672	13	in	in	ADP
ftr-497	672	14	the	the	DET
ftr-497	672	15	law	law	NOUN
ftr-497	672	16	of	of	ADP
ftr-497	672	17	seizin	seizin	NOUN
ftr-497	672	18	...	...	PUNCT
ftr-497	672	19	but	but	CCONJ
ftr-497	672	20	connote	connote	VERB
ftr-497	672	21	the	the	DET
ftr-497	672	22	right	right	NOUN
ftr-497	672	23	to	to	ADP
ftr-497	672	24	substantial	substantial	ADJ
ftr-497	672	25	present	present	ADJ
ftr-497	672	26	economic	economic	ADJ
ftr-497	672	27	benefit	benefit	NOUN
ftr-497	672	28	.	.	PUNCT
ftr-497	673	1	the	the	DET
ftr-497	673	2	question	question	NOUN
ftr-497	673	3	is	be	AUX
ftr-497	673	4	of	of	ADP
ftr-497	673	5	time	time	NOUN
ftr-497	673	6	,	,	PUNCT
ftr-497	673	7	not	not	PART
ftr-497	673	8	when	when	SCONJ
ftr-497	673	9	title	title	NOUN
ftr-497	673	10	vests	vest	NOUN
ftr-497	673	11	,	,	PUNCT
ftr-497	673	12	but	but	CCONJ
ftr-497	673	13	when	when	SCONJ
ftr-497	673	14	enjoyment	enjoyment	NOUN
ftr-497	673	15	begins	begin	VERB
ftr-497	673	16	.	.	PUNCT
ftr-497	674	1	i	i	PRON
ftr-497	674	2	d.	d.	PROPN
ftr-497	674	3	(	(	PUNCT
ftr-497	674	4	emphasis	emphasis	NOUN
ftr-497	674	5	added	add	VERB
ftr-497	674	6	)	)	PUNCT
ftr-497	674	7	.	.	PUNCT
ftr-497	675	1	103	103	NUM
ftr-497	675	2	.	.	PUNCT
ftr-497	676	1	the	the	DET
ftr-497	676	2	reasons	reason	NOUN
ftr-497	676	3	for	for	ADP
ftr-497	676	4	entrusting	entrust	VERB
ftr-497	676	5	property	property	NOUN
ftr-497	676	6	for	for	ADP
ftr-497	676	7	the	the	DET
ftr-497	676	8	benefit	benefit	NOUN
ftr-497	676	9	of	of	ADP
ftr-497	676	10	a	a	DET
ftr-497	676	11	minor	minor	ADJ
ftr-497	676	12	are	be	AUX
ftr-497	676	13	obvious	obvious	ADJ
ftr-497	676	14	.	.	PUNCT
ftr-497	677	1	there	there	PRON
ftr-497	677	2	are	be	VERB
ftr-497	677	3	various	various	ADJ
ftr-497	677	4	methods	method	NOUN
ftr-497	677	5	to	to	PART
ftr-497	677	6	qualify	qualify	VERB
ftr-497	677	7	transfers	transfer	NOUN
ftr-497	677	8	into	into	ADP
ftr-497	677	9	trusts	trust	NOUN
ftr-497	677	10	for	for	ADP
ftr-497	677	11	minors	minor	NOUN
ftr-497	677	12	for	for	ADP
ftr-497	677	13	the	the	DET
ftr-497	677	14	annual	annual	ADJ
ftr-497	677	15	exclusion	exclusion	NOUN
ftr-497	677	16	,	,	PUNCT
ftr-497	677	17	as	as	SCONJ
ftr-497	677	18	discussed	discuss	VERB
ftr-497	677	19	infra	infra	NOUN
ftr-497	677	20	notes	note	VERB
ftr-497	677	21	104	104	NUM
ftr-497	677	22	-	-	SYM
ftr-497	677	23	10	10	NUM
ftr-497	677	24	and	and	CCONJ
ftr-497	677	25	accompanying	accompany	VERB
ftr-497	677	26	text	text	NOUN
ftr-497	677	27	.	.	PUNCT
ftr-497	678	1	the	the	DET
ftr-497	678	2	reasons	reason	NOUN
ftr-497	678	3	for	for	ADP
ftr-497	678	4	transferring	transfer	VERB
ftr-497	678	5	property	property	NOUN
ftr-497	678	6	in	in	ADP
ftr-497	678	7	trust	trust	NOUN
ftr-497	678	8	for	for	ADP
ftr-497	678	9	an	an	DET
ftr-497	678	10	adult	adult	NOUN
ftr-497	678	11	are	be	AUX
ftr-497	678	12	less	less	ADV
ftr-497	678	13	obvious	obvious	ADJ
ftr-497	678	14	,	,	PUNCT
ftr-497	678	15	but	but	CCONJ
ftr-497	678	16	plentiful	plentiful	ADJ
ftr-497	678	17	.	.	PUNCT
ftr-497	679	1	the	the	DET
ftr-497	679	2	adult	adult	NOUN
ftr-497	679	3	may	may	AUX
ftr-497	679	4	be	be	AUX
ftr-497	679	5	a	a	DET
ftr-497	679	6	poor	poor	ADJ
ftr-497	679	7	manager	manager	NOUN
ftr-497	679	8	of	of	ADP
ftr-497	679	9	property	property	NOUN
ftr-497	679	10	.	.	PUNCT
ftr-497	680	1	alternatively	alternatively	ADV
ftr-497	680	2	,	,	PUNCT
ftr-497	680	3	the	the	DET
ftr-497	680	4	adult	adult	NOUN
ftr-497	680	5	may	may	AUX
ftr-497	680	6	be	be	AUX
ftr-497	680	7	a	a	DET
ftr-497	680	8	generally	generally	ADV
ftr-497	680	9	good	good	ADJ
ftr-497	680	10	manager	manager	NOUN
ftr-497	680	11	of	of	ADP
ftr-497	680	12	property	property	NOUN
ftr-497	680	13	,	,	PUNCT
ftr-497	680	14	but	but	CCONJ
ftr-497	680	15	perhaps	perhaps	ADV
ftr-497	680	16	took	take	VERB
ftr-497	680	17	a	a	DET
ftr-497	680	18	business	business	NOUN
ftr-497	680	19	risk	risk	NOUN
ftr-497	680	20	that	that	PRON
ftr-497	680	21	turned	turn	VERB
ftr-497	680	22	out	out	ADP
ftr-497	680	23	poorly	poorly	ADV
ftr-497	680	24	and	and	CCONJ
ftr-497	680	25	has	have	VERB
ftr-497	680	26	creditors	creditor	NOUN
ftr-497	680	27	who	who	PRON
ftr-497	680	28	would	would	AUX
ftr-497	680	29	take	take	VERB
ftr-497	680	30	the	the	DET
ftr-497	680	31	transferred	transfer	VERB
ftr-497	680	32	property	property	NOUN
ftr-497	680	33	if	if	SCONJ
ftr-497	680	34	it	it	PRON
ftr-497	680	35	were	be	AUX
ftr-497	680	36	given	give	VERB
ftr-497	680	37	directly	directly	ADV
ftr-497	680	38	to	to	ADP
ftr-497	680	39	the	the	DET
ftr-497	680	40	adult	adult	NOUN
ftr-497	680	41	.	.	PUNCT
ftr-497	681	1	the	the	DET
ftr-497	681	2	adult	adult	NOUN
ftr-497	681	3	may	may	AUX
ftr-497	681	4	be	be	AUX
ftr-497	681	5	in	in	ADP
ftr-497	681	6	poor	poor	ADJ
ftr-497	681	7	health	health	NOUN
ftr-497	681	8	and	and	CCONJ
ftr-497	681	9	need	need	VERB
ftr-497	681	10	help	help	NOUN
ftr-497	681	11	managing	manage	VERB
ftr-497	681	12	the	the	DET
ftr-497	681	13	transferred	transfer	VERB
ftr-497	681	14	property	property	NOUN
ftr-497	681	15	.	.	PUNCT
ftr-497	682	1	the	the	DET
ftr-497	682	2	asset	asset	NOUN
ftr-497	682	3	transferred	transfer	VERB
ftr-497	682	4	may	may	AUX
ftr-497	682	5	be	be	AUX
ftr-497	682	6	stock	stock	NOUN
ftr-497	682	7	of	of	ADP
ftr-497	682	8	a	a	DET
ftr-497	682	9	closely	closely	ADV
ftr-497	682	10	-	-	PUNCT
ftr-497	682	11	held	hold	VERB
ftr-497	682	12	business	business	NOUN
ftr-497	682	13	that	that	SCONJ
ftr-497	682	14	the	the	DET
ftr-497	682	15	donor	donor	NOUN
ftr-497	682	16	wants	want	VERB
ftr-497	682	17	a	a	DET
ftr-497	682	18	hand	hand	NOUN
ftr-497	682	19	-	-	PUNCT
ftr-497	682	20	picked	pick	VERB
ftr-497	682	21	trustee	trustee	NOUN
ftr-497	682	22	,	,	PUNCT
ftr-497	682	23	rather	rather	ADV
ftr-497	682	24	than	than	ADP
ftr-497	682	25	one	one	NUM
ftr-497	682	26	or	or	CCONJ
ftr-497	682	27	more	more	ADJ
ftr-497	682	28	adult	adult	NOUN
ftr-497	682	29	beneficiaries	beneficiary	NOUN
ftr-497	682	30	,	,	PUNCT
ftr-497	682	31	to	to	PART
ftr-497	682	32	vote	vote	VERB
ftr-497	682	33	.	.	PUNCT
ftr-497	683	1	the	the	DET
ftr-497	683	2	trust	trust	NOUN
ftr-497	683	3	may	may	AUX
ftr-497	683	4	be	be	AUX
ftr-497	683	5	one	one	NUM
ftr-497	683	6	used	use	VERB
ftr-497	683	7	to	to	PART
ftr-497	683	8	avoid	avoid	VERB
ftr-497	683	9	a	a	DET
ftr-497	683	10	generation	generation	NOUN
ftr-497	683	11	-	-	PUNCT
ftr-497	683	12	skipping	skip	VERB
ftr-497	683	13	transfer	transfer	NOUN
ftr-497	683	14	tax	tax	NOUN
ftr-497	683	15	on	on	ADP
ftr-497	683	16	the	the	DET
ftr-497	683	17	si	si	NOUN
ftr-497	683	18	million	million	NUM
ftr-497	683	19	exempt	exempt	ADJ
ftr-497	683	20	amount	amount	NOUN
ftr-497	683	21	(	(	PUNCT
ftr-497	683	22	irc	irc	PROPN
ftr-497	683	23	§	§	PROPN
ftr-497	683	24	2631(a	2631(a	NUM
ftr-497	683	25	)	)	PUNCT
ftr-497	683	26	)	)	PUNCT
ftr-497	684	1	and	and	CCONJ
ftr-497	684	2	so	so	ADV
ftr-497	684	3	may	may	AUX
ftr-497	684	4	provide	provide	VERB
ftr-497	684	5	for	for	ADP
ftr-497	684	6	broad	broad	ADJ
ftr-497	684	7	distribution	distribution	NOUN
ftr-497	684	8	authority	authority	NOUN
ftr-497	684	9	among	among	ADP
ftr-497	684	10	the	the	DET
ftr-497	684	11	transferor	transferor	NOUN
ftr-497	684	12	's	's	PART
ftr-497	684	13	descendants	descendant	NOUN
ftr-497	684	14	,	,	PUNCT
ftr-497	684	15	yielding	yield	VERB
ftr-497	684	16	no	no	DET
ftr-497	684	17	present	present	ADJ
ftr-497	684	18	interest	interest	NOUN
ftr-497	684	19	for	for	ADP
ftr-497	684	20	any	any	DET
ftr-497	684	21	beneficiary	beneficiary	NOUN
ftr-497	684	22	.	.	PUNCT
ftr-497	685	1	the	the	DET
ftr-497	685	2	potential	potential	ADJ
ftr-497	685	3	reasons	reason	NOUN
ftr-497	685	4	for	for	ADP
ftr-497	685	5	creating	create	VERB
ftr-497	685	6	a	a	DET
ftr-497	685	7	trust	trust	NOUN
ftr-497	685	8	for	for	ADP
ftr-497	685	9	an	an	DET
ftr-497	685	10	adult	adult	NOUN
ftr-497	685	11	are	be	AUX
ftr-497	685	12	thus	thus	ADV
ftr-497	685	13	numerous	numerous	ADJ
ftr-497	685	14	.	.	PUNCT
ftr-497	686	1	104	104	X
ftr-497	686	2	.	.	PUNCT
ftr-497	687	1	congress	congress	PROPN
ftr-497	687	2	recognized	recognize	VERB
ftr-497	687	3	the	the	DET
ftr-497	687	4	problem	problem	NOUN
ftr-497	687	5	of	of	ADP
ftr-497	687	6	qualifying	qualify	VERB
ftr-497	687	7	transfers	transfer	NOUN
ftr-497	687	8	to	to	ADP
ftr-497	687	9	the	the	DET
ftr-497	687	10	benefit	benefit	NOUN
ftr-497	687	11	of	of	ADP
ftr-497	687	12	minors	minor	NOUN
ftr-497	687	13	as	as	ADP
ftr-497	687	14	a	a	DET
ftr-497	687	15	present	present	ADJ
ftr-497	687	16	interest	interest	NOUN
ftr-497	687	17	and	and	CCONJ
ftr-497	687	18	added	add	VERB
ftr-497	687	19	section	section	NOUN
ftr-497	687	20	2503(c	2503(c	NUM
ftr-497	687	21	)	)	PUNCT
ftr-497	687	22	to	to	ADP
ftr-497	687	23	the	the	DET
ftr-497	687	24	code	code	NOUN
ftr-497	687	25	in	in	ADP
ftr-497	687	26	1954	1954	NUM
ftr-497	687	27	.	.	PUNCT
ftr-497	688	1	s.	s.	PROPN
ftr-497	688	2	rep	rep	PROPN
ftr-497	688	3	.	.	PROPN
ftr-497	689	1	no	no	PROPN
ftr-497	689	2	.	.	NOUN
ftr-497	689	3	1622	1622	NUM
ftr-497	689	4	.	.	PUNCT
ftr-497	689	5	83d	83d	PROPN
ftr-497	689	6	cong	cong	PROPN
ftr-497	689	7	.	.	PROPN
ftr-497	689	8	,	,	PUNCT
ftr-497	689	9	2d	2d	PROPN
ftr-497	689	10	sess	sess	NOUN
ftr-497	689	11	.	.	PUNCT
ftr-497	690	1	127	127	NUM
ftr-497	690	2	(	(	PUNCT
ftr-497	690	3	1954	1954	NUM
ftr-497	690	4	)	)	PUNCT
ftr-497	690	5	.	.	PUNCT
ftr-497	691	1	under	under	ADP
ftr-497	691	2	it	it	PRON
ftr-497	691	3	,	,	PUNCT
ftr-497	691	4	a	a	DET
ftr-497	691	5	transfer	transfer	NOUN
ftr-497	691	6	in	in	ADP
ftr-497	691	7	trust	trust	NOUN
ftr-497	691	8	for	for	ADP
ftr-497	691	9	a	a	DET
ftr-497	691	10	person	person	NOUN
ftr-497	691	11	under	under	ADP
ftr-497	691	12	age	age	NOUN
ftr-497	691	13	21	21	NUM
ftr-497	691	14	is	be	AUX
ftr-497	691	15	not	not	PART
ftr-497	691	16	considered	consider	VERB
ftr-497	691	17	a	a	DET
ftr-497	691	18	future	future	ADJ
ftr-497	691	19	interest	interest	NOUN
ftr-497	691	20	if	if	SCONJ
ftr-497	691	21	the	the	DET
ftr-497	691	22	property	property	NOUN
ftr-497	691	23	and	and	CCONJ
ftr-497	691	24	its	its	PRON
ftr-497	691	25	income	income	NOUN
ftr-497	691	26	may	may	AUX
ftr-497	691	27	be	be	AUX
ftr-497	691	28	distributed	distribute	VERB
ftr-497	691	29	for	for	ADP
ftr-497	691	30	the	the	DET
ftr-497	691	31	benefit	benefit	NOUN
ftr-497	691	32	of	of	ADP
ftr-497	691	33	the	the	DET
ftr-497	691	34	beneficiary	beneficiary	NOUN
ftr-497	691	35	before	before	SCONJ
ftr-497	691	36	he	he	PRON
ftr-497	691	37	attains	attain	VERB
ftr-497	691	38	age	age	NOUN
ftr-497	691	39	21	21	NUM
ftr-497	691	40	,	,	PUNCT
ftr-497	691	41	and	and	CCONJ
ftr-497	691	42	any	any	DET
ftr-497	691	43	amount	amount	NOUN
ftr-497	691	44	not	not	PART
ftr-497	691	45	so	so	ADV
ftr-497	691	46	expended	expended	ADJ
ftr-497	691	47	is	be	AUX
ftr-497	691	48	payable	payable	ADJ
ftr-497	691	49	to	to	ADP
ftr-497	691	50	the	the	DET
ftr-497	691	51	19931	19931	NUM
ftr-497	691	52	florida	florida	PROPN
ftr-497	691	53	tax	tax	NOUN
ftr-497	691	54	review	review	NOUN
ftr-497	691	55	while	while	SCONJ
ftr-497	691	56	these	these	DET
ftr-497	691	57	methods	method	NOUN
ftr-497	691	58	can	can	AUX
ftr-497	691	59	be	be	AUX
ftr-497	691	60	helpful	helpful	ADJ
ftr-497	691	61	,	,	PUNCT
ftr-497	691	62	none	none	NOUN
ftr-497	691	63	of	of	ADP
ftr-497	691	64	them	they	PRON
ftr-497	691	65	will	will	AUX
ftr-497	691	66	be	be	AUX
ftr-497	691	67	of	of	ADP
ftr-497	691	68	use	use	NOUN
ftr-497	691	69	to	to	ADP
ftr-497	691	70	a	a	DET
ftr-497	691	71	donor	donor	NOUN
ftr-497	691	72	who	who	PRON
ftr-497	691	73	does	do	AUX
ftr-497	691	74	not	not	PART
ftr-497	691	75	desire	desire	VERB
ftr-497	691	76	to	to	PART
ftr-497	691	77	provide	provide	VERB
ftr-497	691	78	the	the	DET
ftr-497	691	79	donee	donee	NOUN
ftr-497	691	80	a	a	DET
ftr-497	691	81	fixed	fix	VERB
ftr-497	691	82	income	income	NOUN
ftr-497	691	83	interest	interest	NOUN
ftr-497	691	84	,	,	PUNCT
ftr-497	691	85	to	to	PART
ftr-497	691	86	permit	permit	VERB
ftr-497	691	87	the	the	DET
ftr-497	691	88	donee	donee	NOUN
ftr-497	691	89	to	to	PART
ftr-497	691	90	receive	receive	VERB
ftr-497	691	91	the	the	DET
ftr-497	691	92	property	property	NOUN
ftr-497	691	93	at	at	ADP
ftr-497	691	94	age	age	NOUN
ftr-497	691	95	21	21	NUM
ftr-497	691	96	,	,	PUNCT
ftr-497	691	97	or	or	CCONJ
ftr-497	691	98	earlier	early	ADV
ftr-497	691	99	,	,	PUNCT
ftr-497	691	100	or	or	CCONJ
ftr-497	691	101	to	to	PART
ftr-497	691	102	permit	permit	VERB
ftr-497	691	103	the	the	DET
ftr-497	691	104	donee	donee	NOUN
ftr-497	691	105	to	to	PART
ftr-497	691	106	receive	receive	VERB
ftr-497	691	107	the	the	DET
ftr-497	691	108	property	property	NOUN
ftr-497	691	109	outright	outright	ADV
ftr-497	691	110	at	at	ADP
ftr-497	691	111	any	any	DET
ftr-497	691	112	time	time	NOUN
ftr-497	691	113	.	.	PUNCT
ftr-497	692	1	such	such	DET
ftr-497	692	2	a	a	DET
ftr-497	692	3	donor	donor	NOUN
ftr-497	692	4	must	must	AUX
ftr-497	692	5	either	either	CCONJ
ftr-497	692	6	forego	forego	ADV
ftr-497	692	7	claiming	claim	VERB
ftr-497	692	8	the	the	DET
ftr-497	692	9	annual	annual	ADJ
ftr-497	692	10	exclusion	exclusion	NOUN
ftr-497	692	11	or	or	CCONJ
ftr-497	692	12	rely	rely	VERB
ftr-497	692	13	on	on	ADP
ftr-497	692	14	withdrawal	withdrawal	NOUN
ftr-497	692	15	rights	right	NOUN
ftr-497	692	16	which	which	PRON
ftr-497	692	17	are	be	AUX
ftr-497	692	18	discussed	discuss	VERB
ftr-497	692	19	below	below	ADV
ftr-497	692	20	.	.	PUNCT
ftr-497	693	1	2	2	X
ftr-497	693	2	.	.	X
ftr-497	693	3	withdrawal	withdrawal	NOUN
ftr-497	693	4	rights.-as	rights.-as	PROPN
ftr-497	694	1	a	a	DET
ftr-497	694	2	means	means	NOUN
ftr-497	694	3	of	of	ADP
ftr-497	694	4	satisfying	satisfy	VERB
ftr-497	694	5	the	the	DET
ftr-497	694	6	present	present	ADJ
ftr-497	694	7	interest	interest	NOUN
ftr-497	694	8	requirement	requirement	NOUN
ftr-497	694	9	in	in	ADP
ftr-497	694	10	connection	connection	NOUN
ftr-497	694	11	with	with	ADP
ftr-497	694	12	transfers	transfer	NOUN
ftr-497	694	13	in	in	ADP
ftr-497	694	14	trust	trust	NOUN
ftr-497	694	15	,	,	PUNCT
ftr-497	694	16	taxpayers	taxpayer	NOUN
ftr-497	694	17	'	'	PART
ftr-497	694	18	advisors	advisor	NOUN
ftr-497	694	19	developed	develop	VERB
ftr-497	694	20	plans	plan	NOUN
ftr-497	694	21	which	which	PRON
ftr-497	694	22	gave	give	VERB
ftr-497	694	23	the	the	DET
ftr-497	694	24	trust	trust	NOUN
ftr-497	694	25	beneficiaries	beneficiary	NOUN
ftr-497	694	26	withdrawal	withdrawal	NOUN
ftr-497	694	27	rights	right	NOUN
ftr-497	694	28	with	with	ADP
ftr-497	694	29	respect	respect	NOUN
ftr-497	694	30	to	to	ADP
ftr-497	694	31	property	property	NOUN
ftr-497	694	32	transferred	transfer	VERB
ftr-497	694	33	to	to	ADP
ftr-497	694	34	the	the	DET
ftr-497	694	35	trust.0	trust.0	PROPN
ftr-497	694	36	5	5	NUM
ftr-497	694	37	the	the	DET
ftr-497	694	38	trust	trust	NOUN
ftr-497	694	39	beneficiary	beneficiary	NOUN
ftr-497	694	40	or	or	CCONJ
ftr-497	694	41	beneficiaries	beneficiary	NOUN
ftr-497	694	42	are	be	AUX
ftr-497	694	43	granted	grant	VERB
ftr-497	694	44	a	a	DET
ftr-497	694	45	right	right	NOUN
ftr-497	694	46	,	,	PUNCT
ftr-497	694	47	exercisable	exercisable	ADJ
ftr-497	694	48	with	with	ADP
ftr-497	694	49	respect	respect	NOUN
ftr-497	694	50	to	to	ADP
ftr-497	694	51	property	property	NOUN
ftr-497	694	52	transferred	transfer	VERB
ftr-497	694	53	into	into	ADP
ftr-497	694	54	the	the	DET
ftr-497	694	55	trust	trust	NOUN
ftr-497	694	56	and	and	CCONJ
ftr-497	694	57	for	for	ADP
ftr-497	694	58	a	a	DET
ftr-497	694	59	limited	limited	ADJ
ftr-497	694	60	period	period	NOUN
ftr-497	694	61	of	of	ADP
ftr-497	694	62	time	time	NOUN
ftr-497	694	63	following	follow	VERB
ftr-497	694	64	the	the	DET
ftr-497	694	65	transfer	transfer	NOUN
ftr-497	694	66	,	,	PUNCT
ftr-497	694	67	such	such	ADJ
ftr-497	694	68	as	as	ADP
ftr-497	694	69	30	30	NUM
ftr-497	694	70	days	day	NOUN
ftr-497	694	71	,	,	PUNCT
ftr-497	694	72	to	to	PART
ftr-497	694	73	withdraw	withdraw	VERB
ftr-497	694	74	an	an	DET
ftr-497	694	75	amount	amount	NOUN
ftr-497	694	76	equal	equal	ADJ
ftr-497	694	77	to	to	ADP
ftr-497	694	78	the	the	DET
ftr-497	694	79	lesser	less	ADJ
ftr-497	694	80	of	of	ADP
ftr-497	694	81	:	:	PUNCT
ftr-497	694	82	(	(	PUNCT
ftr-497	694	83	i	i	NOUN
ftr-497	694	84	)	)	PUNCT
ftr-497	694	85	a	a	DET
ftr-497	694	86	pro	pro	ADJ
ftr-497	694	87	rata	rata	ADJ
ftr-497	694	88	share	share	NOUN
ftr-497	694	89	of	of	ADP
ftr-497	694	90	the	the	DET
ftr-497	694	91	property	property	NOUN
ftr-497	694	92	contributed	contribute	VERB
ftr-497	694	93	to	to	ADP
ftr-497	694	94	the	the	DET
ftr-497	694	95	trust	trust	NOUN
ftr-497	694	96	;	;	PUNCT
ftr-497	694	97	or	or	CCONJ
ftr-497	694	98	(	(	PUNCT
ftr-497	694	99	ii	ii	NOUN
ftr-497	694	100	)	)	PUNCT
ftr-497	694	101	the	the	DET
ftr-497	694	102	annual	annual	ADJ
ftr-497	694	103	exclusion	exclusion	NOUN
ftr-497	694	104	.	.	PUNCT
ftr-497	694	105	'	'	PUNCT
ftr-497	695	1	°	°	SCONJ
ftr-497	695	2	6	6	NUM
ftr-497	695	3	such	such	ADJ
ftr-497	695	4	withdrawal	withdrawal	NOUN
ftr-497	695	5	rights	right	NOUN
ftr-497	695	6	give	give	VERB
ftr-497	695	7	each	each	DET
ftr-497	695	8	beneficiary	beneficiary	NOUN
ftr-497	695	9	an	an	DET
ftr-497	695	10	unrestricted	unrestricted	ADJ
ftr-497	695	11	right	right	NOUN
ftr-497	695	12	,	,	PUNCT
ftr-497	695	13	upon	upon	SCONJ
ftr-497	695	14	their	their	PRON
ftr-497	695	15	demand	demand	NOUN
ftr-497	695	16	,	,	PUNCT
ftr-497	695	17	to	to	PART
ftr-497	695	18	use	use	VERB
ftr-497	695	19	or	or	CCONJ
ftr-497	695	20	enjoy	enjoy	VERB
ftr-497	695	21	the	the	DET
ftr-497	695	22	amount	amount	NOUN
ftr-497	695	23	subject	subject	NOUN
ftr-497	695	24	thereto	thereto	VERB
ftr-497	695	25	.	.	PUNCT
ftr-497	695	26	"	"	PUNCT
ftr-497	696	1	7	7	NUM
ftr-497	696	2	beneficiary	beneficiary	NOUN
ftr-497	696	3	at	at	ADP
ftr-497	696	4	age	age	NOUN
ftr-497	696	5	21	21	NUM
ftr-497	696	6	or	or	CCONJ
ftr-497	696	7	is	be	AUX
ftr-497	696	8	subject	subject	ADJ
ftr-497	696	9	to	to	ADP
ftr-497	696	10	a	a	DET
ftr-497	696	11	general	general	ADJ
ftr-497	696	12	power	power	NOUN
ftr-497	696	13	if	if	SCONJ
ftr-497	696	14	he	he	PRON
ftr-497	696	15	dies	die	VERB
ftr-497	696	16	before	before	ADP
ftr-497	696	17	attaining	attain	VERB
ftr-497	696	18	age	age	NOUN
ftr-497	696	19	21	21	NUM
ftr-497	696	20	.	.	PUNCT
ftr-497	697	1	irc	irc	PROPN
ftr-497	697	2	§	§	PROPN
ftr-497	697	3	2503(c	2503(c	PROPN
ftr-497	697	4	)	)	PUNCT
ftr-497	697	5	;	;	PUNCT
ftr-497	697	6	regs	reg	NOUN
ftr-497	697	7	.	.	PUNCT
ftr-497	698	1	§	§	PROPN
ftr-497	698	2	25.2503	25.2503	NUM
ftr-497	698	3	-	-	SYM
ftr-497	698	4	4	4	NUM
ftr-497	698	5	.	.	PUNCT
ftr-497	699	1	in	in	ADP
ftr-497	699	2	addition	addition	NOUN
ftr-497	699	3	,	,	PUNCT
ftr-497	699	4	states	state	NOUN
ftr-497	699	5	have	have	AUX
ftr-497	699	6	adopted	adopt	VERB
ftr-497	699	7	statutes	statute	NOUN
ftr-497	699	8	based	base	VERB
ftr-497	699	9	on	on	ADP
ftr-497	699	10	the	the	DET
ftr-497	699	11	uniform	uniform	ADJ
ftr-497	699	12	transfers	transfer	NOUN
ftr-497	699	13	to	to	ADP
ftr-497	699	14	minors	minor	NOUN
ftr-497	699	15	act	act	VERB
ftr-497	699	16	and	and	CCONJ
ftr-497	699	17	the	the	DET
ftr-497	699	18	uniform	uniform	NOUN
ftr-497	699	19	gifts	gift	NOUN
ftr-497	699	20	to	to	ADP
ftr-497	699	21	minors	minor	NOUN
ftr-497	699	22	act	act	PROPN
ftr-497	699	23	.	.	PUNCT
ftr-497	700	1	uniform	uniform	ADJ
ftr-497	700	2	transfers	transfer	NOUN
ftr-497	700	3	to	to	ADP
ftr-497	700	4	minors	minor	NOUN
ftr-497	700	5	act	act	PROPN
ftr-497	700	6	,	,	PUNCT
ftr-497	700	7	prefatory	prefatory	ADJ
ftr-497	700	8	note	note	NOUN
ftr-497	700	9	(	(	PUNCT
ftr-497	700	10	langbein	langbein	ADJ
ftr-497	700	11	and	and	CCONJ
ftr-497	700	12	waggoner	waggoner	NOUN
ftr-497	700	13	,	,	PUNCT
ftr-497	700	14	1992	1992	NUM
ftr-497	700	15	)	)	PUNCT
ftr-497	700	16	.	.	PUNCT
ftr-497	701	1	the	the	DET
ftr-497	701	2	minor	minor	ADJ
ftr-497	701	3	for	for	ADP
ftr-497	701	4	whose	whose	DET
ftr-497	701	5	benefit	benefit	NOUN
ftr-497	701	6	a	a	DET
ftr-497	701	7	transfer	transfer	NOUN
ftr-497	701	8	is	be	AUX
ftr-497	701	9	made	make	VERB
ftr-497	701	10	under	under	ADP
ftr-497	701	11	these	these	DET
ftr-497	701	12	provisions	provision	NOUN
ftr-497	701	13	has	have	VERB
ftr-497	701	14	the	the	DET
ftr-497	701	15	interest	interest	NOUN
ftr-497	701	16	and	and	CCONJ
ftr-497	701	17	rights	right	NOUN
ftr-497	701	18	in	in	ADP
ftr-497	701	19	the	the	DET
ftr-497	701	20	property	property	NOUN
ftr-497	701	21	that	that	PRON
ftr-497	701	22	satisfy	satisfy	VERB
ftr-497	701	23	the	the	DET
ftr-497	701	24	requirements	requirement	NOUN
ftr-497	701	25	of	of	ADP
ftr-497	701	26	section	section	NOUN
ftr-497	701	27	2503(c	2503(c	NUM
ftr-497	701	28	)	)	PUNCT
ftr-497	701	29	.	.	PUNCT
ftr-497	702	1	rev	rev	PROPN
ftr-497	702	2	.	.	PUNCT
ftr-497	703	1	rul	rul	PROPN
ftr-497	703	2	.	.	PUNCT
ftr-497	704	1	59	59	NUM
ftr-497	704	2	-	-	SYM
ftr-497	704	3	357	357	NUM
ftr-497	704	4	,	,	PUNCT
ftr-497	704	5	1959	1959	NUM
ftr-497	704	6	-	-	SYM
ftr-497	704	7	2	2	NUM
ftr-497	704	8	c.b	c.b	PROPN
ftr-497	704	9	.	.	PROPN
ftr-497	704	10	212	212	NUM
ftr-497	704	11	.	.	PUNCT
ftr-497	705	1	accordingly	accordingly	ADV
ftr-497	705	2	,	,	PUNCT
ftr-497	705	3	transfers	transfer	NOUN
ftr-497	705	4	to	to	ADP
ftr-497	705	5	custodianships	custodianship	NOUN
ftr-497	705	6	created	create	VERB
ftr-497	705	7	under	under	ADP
ftr-497	705	8	these	these	DET
ftr-497	705	9	acts	act	NOUN
ftr-497	705	10	qualify	qualify	VERB
ftr-497	705	11	for	for	ADP
ftr-497	705	12	the	the	DET
ftr-497	705	13	annual	annual	ADJ
ftr-497	705	14	exclusion	exclusion	NOUN
ftr-497	705	15	where	where	SCONJ
ftr-497	705	16	the	the	DET
ftr-497	705	17	age	age	NOUN
ftr-497	705	18	at	at	ADP
ftr-497	705	19	which	which	PRON
ftr-497	705	20	the	the	DET
ftr-497	705	21	custodial	custodial	ADJ
ftr-497	705	22	property	property	NOUN
ftr-497	705	23	must	must	AUX
ftr-497	705	24	be	be	AUX
ftr-497	705	25	paid	pay	VERB
ftr-497	705	26	over	over	ADP
ftr-497	705	27	to	to	ADP
ftr-497	705	28	the	the	DET
ftr-497	705	29	beneficiary	beneficiary	NOUN
ftr-497	705	30	is	be	AUX
ftr-497	705	31	age	age	NOUN
ftr-497	705	32	21	21	NUM
ftr-497	705	33	or	or	CCONJ
ftr-497	705	34	less	less	ADJ
ftr-497	705	35	.	.	PUNCT
ftr-497	706	1	rev	rev	PROPN
ftr-497	706	2	.	.	PUNCT
ftr-497	707	1	rul	rul	PROPN
ftr-497	707	2	.	.	PUNCT
ftr-497	708	1	73	73	NUM
ftr-497	708	2	-	-	SYM
ftr-497	708	3	287	287	NUM
ftr-497	708	4	,	,	PUNCT
ftr-497	708	5	1973	1973	NUM
ftr-497	708	6	-	-	SYM
ftr-497	708	7	2	2	NUM
ftr-497	708	8	c.b	c.b	PROPN
ftr-497	708	9	.	.	PROPN
ftr-497	708	10	321	321	NUM
ftr-497	708	11	(	(	PUNCT
ftr-497	708	12	acknowledging	acknowledge	VERB
ftr-497	708	13	that	that	SCONJ
ftr-497	708	14	section	section	NOUN
ftr-497	708	15	2503(c	2503(c	PRON
ftr-497	708	16	)	)	PUNCT
ftr-497	708	17	establishes	establish	VERB
ftr-497	708	18	the	the	DET
ftr-497	708	19	maximum	maximum	ADJ
ftr-497	708	20	limits	limit	NOUN
ftr-497	708	21	that	that	PRON
ftr-497	708	22	may	may	AUX
ftr-497	708	23	be	be	AUX
ftr-497	708	24	imposed	impose	VERB
ftr-497	708	25	on	on	ADP
ftr-497	708	26	a	a	DET
ftr-497	708	27	transfer	transfer	NOUN
ftr-497	708	28	to	to	ADP
ftr-497	708	29	a	a	DET
ftr-497	708	30	minor	minor	ADJ
ftr-497	708	31	without	without	ADP
ftr-497	708	32	making	make	VERB
ftr-497	708	33	the	the	DET
ftr-497	708	34	transfer	transfer	NOUN
ftr-497	708	35	a	a	DET
ftr-497	708	36	future	future	ADJ
ftr-497	708	37	interest	interest	NOUN
ftr-497	708	38	,	,	PUNCT
ftr-497	708	39	and	and	CCONJ
ftr-497	708	40	recognizing	recognize	VERB
ftr-497	708	41	that	that	SCONJ
ftr-497	708	42	requiring	require	VERB
ftr-497	708	43	the	the	DET
ftr-497	708	44	transfer	transfer	NOUN
ftr-497	708	45	of	of	ADP
ftr-497	708	46	property	property	NOUN
ftr-497	708	47	from	from	ADP
ftr-497	708	48	a	a	DET
ftr-497	708	49	custodian	custodian	NOUN
ftr-497	708	50	to	to	ADP
ftr-497	708	51	a	a	DET
ftr-497	708	52	beneficiary	beneficiary	NOUN
ftr-497	708	53	at	at	ADP
ftr-497	708	54	age	age	NOUN
ftr-497	708	55	18	18	NUM
ftr-497	708	56	,	,	PUNCT
ftr-497	708	57	rather	rather	ADV
ftr-497	708	58	than	than	ADP
ftr-497	708	59	age	age	NOUN
ftr-497	708	60	21	21	NUM
ftr-497	708	61	,	,	PUNCT
ftr-497	708	62	is	be	AUX
ftr-497	708	63	consistent	consistent	ADJ
ftr-497	708	64	with	with	ADP
ftr-497	708	65	section	section	NOUN
ftr-497	708	66	2503(c	2503(c	NUM
ftr-497	708	67	)	)	PUNCT
ftr-497	708	68	)	)	PUNCT
ftr-497	708	69	.	.	PUNCT
ftr-497	709	1	105	105	NUM
ftr-497	709	2	.	.	PUNCT
ftr-497	710	1	gilmore	gilmore	PROPN
ftr-497	710	2	v.	v.	PROPN
ftr-497	710	3	commissioner	commissioner	PROPN
ftr-497	710	4	,	,	PUNCT
ftr-497	710	5	213	213	NUM
ftr-497	710	6	f.2d	f.2d	SYM
ftr-497	710	7	520	520	NUM
ftr-497	710	8	(	(	PUNCT
ftr-497	710	9	6th	6th	ADJ
ftr-497	710	10	cir	cir	NOUN
ftr-497	710	11	.	.	PUNCT
ftr-497	710	12	1954	1954	NUM
ftr-497	710	13	)	)	PUNCT
ftr-497	710	14	,	,	PUNCT
ftr-497	710	15	is	be	AUX
ftr-497	710	16	an	an	DET
ftr-497	710	17	early	early	ADJ
ftr-497	710	18	case	case	NOUN
ftr-497	710	19	dealing	deal	VERB
ftr-497	710	20	with	with	ADP
ftr-497	710	21	withdrawal	withdrawal	NOUN
ftr-497	710	22	rights	right	NOUN
ftr-497	710	23	held	hold	VERB
ftr-497	710	24	by	by	ADP
ftr-497	710	25	beneficiaries	beneficiary	NOUN
ftr-497	710	26	,	,	PUNCT
ftr-497	710	27	indicating	indicate	VERB
ftr-497	710	28	that	that	SCONJ
ftr-497	710	29	practitioners	practitioner	NOUN
ftr-497	710	30	early	early	ADV
ftr-497	710	31	on	on	ADP
ftr-497	710	32	made	make	VERB
ftr-497	710	33	use	use	NOUN
ftr-497	710	34	of	of	ADP
ftr-497	710	35	general	general	ADJ
ftr-497	710	36	powers	power	NOUN
ftr-497	710	37	in	in	ADP
ftr-497	710	38	connection	connection	NOUN
ftr-497	710	39	with	with	ADP
ftr-497	710	40	use	use	NOUN
ftr-497	710	41	of	of	ADP
ftr-497	710	42	the	the	DET
ftr-497	710	43	annual	annual	ADJ
ftr-497	710	44	exclusion	exclusion	NOUN
ftr-497	710	45	.	.	PUNCT
ftr-497	711	1	106	106	NUM
ftr-497	711	2	.	.	PUNCT
ftr-497	712	1	sometimes	sometimes	ADV
ftr-497	712	2	another	another	DET
ftr-497	712	3	limitation	limitation	NOUN
ftr-497	712	4	on	on	ADP
ftr-497	712	5	the	the	DET
ftr-497	712	6	withdrawal	withdrawal	NOUN
ftr-497	712	7	right	right	ADV
ftr-497	712	8	is	be	AUX
ftr-497	712	9	added	add	VERB
ftr-497	712	10	to	to	PART
ftr-497	712	11	coordinate	coordinate	VERB
ftr-497	712	12	with	with	ADP
ftr-497	712	13	section	section	NOUN
ftr-497	712	14	2514(e	2514(e	NUM
ftr-497	712	15	)	)	PUNCT
ftr-497	712	16	.	.	PUNCT
ftr-497	713	1	under	under	ADP
ftr-497	713	2	that	that	DET
ftr-497	713	3	section	section	NOUN
ftr-497	713	4	,	,	PUNCT
ftr-497	713	5	the	the	DET
ftr-497	713	6	lapse	lapse	NOUN
ftr-497	713	7	of	of	ADP
ftr-497	713	8	a	a	DET
ftr-497	713	9	withdrawal	withdrawal	NOUN
ftr-497	713	10	right	right	NOUN
ftr-497	713	11	would	would	AUX
ftr-497	713	12	generally	generally	ADV
ftr-497	713	13	be	be	AUX
ftr-497	713	14	considered	consider	VERB
ftr-497	713	15	a	a	DET
ftr-497	713	16	transfer	transfer	NOUN
ftr-497	713	17	by	by	ADP
ftr-497	713	18	the	the	DET
ftr-497	713	19	person	person	NOUN
ftr-497	713	20	holding	hold	VERB
ftr-497	713	21	the	the	DET
ftr-497	713	22	right	right	NOUN
ftr-497	713	23	to	to	ADP
ftr-497	713	24	the	the	DET
ftr-497	713	25	other	other	ADJ
ftr-497	713	26	beneficiaries	beneficiary	NOUN
ftr-497	713	27	of	of	ADP
ftr-497	713	28	the	the	DET
ftr-497	713	29	trust	trust	NOUN
ftr-497	713	30	involved	involve	VERB
ftr-497	713	31	.	.	PUNCT
ftr-497	714	1	however	however	ADV
ftr-497	714	2	,	,	PUNCT
ftr-497	714	3	section	section	NOUN
ftr-497	714	4	2514(e	2514(e	NUM
ftr-497	714	5	)	)	PUNCT
ftr-497	714	6	states	state	VERB
ftr-497	714	7	that	that	SCONJ
ftr-497	714	8	the	the	DET
ftr-497	714	9	lapse	lapse	NOUN
ftr-497	714	10	of	of	ADP
ftr-497	714	11	a	a	DET
ftr-497	714	12	withdrawal	withdrawal	NOUN
ftr-497	714	13	right	right	NOUN
ftr-497	714	14	will	will	AUX
ftr-497	714	15	not	not	PART
ftr-497	714	16	be	be	AUX
ftr-497	714	17	considered	consider	VERB
ftr-497	714	18	a	a	DET
ftr-497	714	19	transfer	transfer	NOUN
ftr-497	714	20	if	if	SCONJ
ftr-497	714	21	the	the	DET
ftr-497	714	22	amount	amount	NOUN
ftr-497	714	23	subject	subject	ADJ
ftr-497	714	24	to	to	ADP
ftr-497	714	25	withdrawal	withdrawal	NOUN
ftr-497	714	26	is	be	AUX
ftr-497	714	27	no	no	ADV
ftr-497	714	28	greater	great	ADJ
ftr-497	714	29	than	than	ADP
ftr-497	714	30	$	$	SYM
ftr-497	714	31	5,000	5,000	NUM
ftr-497	714	32	or	or	CCONJ
ftr-497	714	33	five	five	NUM
ftr-497	714	34	percent	percent	NOUN
ftr-497	714	35	of	of	ADP
ftr-497	714	36	the	the	DET
ftr-497	714	37	trust	trust	NOUN
ftr-497	714	38	corpus	corpus	NOUN
ftr-497	714	39	.	.	PUNCT
ftr-497	715	1	hence	hence	ADV
ftr-497	715	2	,	,	PUNCT
ftr-497	715	3	if	if	SCONJ
ftr-497	715	4	it	it	PRON
ftr-497	715	5	is	be	AUX
ftr-497	715	6	desirable	desirable	ADJ
ftr-497	715	7	to	to	PART
ftr-497	715	8	prevent	prevent	VERB
ftr-497	715	9	the	the	DET
ftr-497	715	10	beneficiary	beneficiary	NOUN
ftr-497	715	11	with	with	ADP
ftr-497	715	12	the	the	DET
ftr-497	715	13	withdrawal	withdrawal	NOUN
ftr-497	715	14	right	right	ADV
ftr-497	715	15	from	from	ADP
ftr-497	715	16	being	be	AUX
ftr-497	715	17	treated	treat	VERB
ftr-497	715	18	as	as	ADP
ftr-497	715	19	having	having	AUX
ftr-497	715	20	made	make	VERB
ftr-497	715	21	a	a	DET
ftr-497	715	22	gift	gift	NOUN
ftr-497	715	23	transfer	transfer	NOUN
ftr-497	715	24	of	of	ADP
ftr-497	715	25	the	the	DET
ftr-497	715	26	amount	amount	NOUN
ftr-497	715	27	subject	subject	ADJ
ftr-497	715	28	to	to	ADP
ftr-497	715	29	withdrawal	withdrawal	NOUN
ftr-497	715	30	upon	upon	SCONJ
ftr-497	715	31	the	the	DET
ftr-497	715	32	lapse	lapse	NOUN
ftr-497	715	33	of	of	ADP
ftr-497	715	34	the	the	DET
ftr-497	715	35	right	right	NOUN
ftr-497	715	36	,	,	PUNCT
ftr-497	715	37	then	then	ADV
ftr-497	715	38	the	the	DET
ftr-497	715	39	amount	amount	NOUN
ftr-497	715	40	subject	subject	ADJ
ftr-497	715	41	to	to	ADP
ftr-497	715	42	withdrawal	withdrawal	NOUN
ftr-497	715	43	is	be	AUX
ftr-497	715	44	limited	limit	VERB
ftr-497	715	45	to	to	ADP
ftr-497	715	46	$	$	SYM
ftr-497	715	47	5,000	5,000	NUM
ftr-497	715	48	or	or	CCONJ
ftr-497	715	49	five	five	NUM
ftr-497	715	50	percent	percent	NOUN
ftr-497	715	51	of	of	ADP
ftr-497	715	52	the	the	DET
ftr-497	715	53	trust	trust	NOUN
ftr-497	715	54	corpus	corpus	NOUN
ftr-497	715	55	.	.	PUNCT
ftr-497	716	1	107	107	NUM
ftr-497	716	2	.	.	PUNCT
ftr-497	717	1	although	although	SCONJ
ftr-497	717	2	exercisable	exercisable	ADJ
ftr-497	717	3	only	only	ADV
ftr-497	717	4	for	for	ADP
ftr-497	717	5	30	30	NUM
ftr-497	717	6	days	day	NOUN
ftr-497	717	7	,	,	PUNCT
ftr-497	717	8	the	the	DET
ftr-497	717	9	right	right	NOUN
ftr-497	717	10	of	of	ADP
ftr-497	717	11	a	a	DET
ftr-497	717	12	beneficiary	beneficiary	NOUN
ftr-497	717	13	to	to	PART
ftr-497	717	14	force	force	VERB
ftr-497	717	15	the	the	DET
ftr-497	717	16	trustee	trustee	NOUN
ftr-497	717	17	to	to	PART
ftr-497	717	18	distribute	distribute	VERB
ftr-497	717	19	the	the	DET
ftr-497	717	20	property	property	NOUN
ftr-497	717	21	to	to	ADP
ftr-497	717	22	the	the	DET
ftr-497	717	23	beneficiary	beneficiary	NOUN
ftr-497	717	24	outright	outright	ADV
ftr-497	717	25	is	be	AUX
ftr-497	717	26	a	a	DET
ftr-497	717	27	right	right	NOUN
ftr-497	717	28	to	to	PART
ftr-497	717	29	use	use	VERB
ftr-497	717	30	or	or	CCONJ
ftr-497	717	31	enjoy	enjoy	VERB
ftr-497	717	32	the	the	DET
ftr-497	717	33	property	property	NOUN
ftr-497	717	34	,	,	PUNCT
ftr-497	717	35	the	the	DET
ftr-497	717	36	sine	sine	NOUN
ftr-497	717	37	qua	qua	NOUN
ftr-497	717	38	non	non	X
ftr-497	717	39	of	of	ADP
ftr-497	717	40	a	a	DET
ftr-497	717	41	present	present	ADJ
ftr-497	717	42	interest	interest	NOUN
ftr-497	717	43	.	.	PUNCT
ftr-497	718	1	fondren	fondren	PROPN
ftr-497	718	2	v.	v.	PROPN
ftr-497	718	3	commissioner	commissioner	PROPN
ftr-497	718	4	,	,	PUNCT
ftr-497	718	5	324	324	NUM
ftr-497	718	6	u.s	u.s	PROPN
ftr-497	718	7	.	.	PROPN
ftr-497	718	8	18	18	NUM
ftr-497	718	9	(	(	PUNCT
ftr-497	718	10	1945	1945	NUM
ftr-497	718	11	)	)	PUNCT
ftr-497	718	12	.	.	PUNCT
ftr-497	719	1	plainly	plainly	ADV
ftr-497	719	2	,	,	PUNCT
ftr-497	719	3	however	however	ADV
ftr-497	719	4	,	,	PUNCT
ftr-497	719	5	by	by	ADP
ftr-497	719	6	limiting	limit	VERB
ftr-497	719	7	the	the	DET
ftr-497	719	8	tight	tight	ADJ
ftr-497	719	9	to	to	PART
ftr-497	719	10	30	30	NUM
ftr-497	719	11	days	day	NOUN
ftr-497	719	12	,	,	PUNCT
ftr-497	719	13	the	the	DET
ftr-497	719	14	donor	donor	NOUN
ftr-497	719	15	of	of	ADP
ftr-497	719	16	the	the	DET
ftr-497	719	17	property	property	NOUN
ftr-497	719	18	reduces	reduce	VERB
ftr-497	719	19	the	the	DET
ftr-497	719	20	[	[	X
ftr-497	719	21	vol	vol	NOUN
ftr-497	719	22	1:7	1:7	NUM
ftr-497	719	23	should	should	AUX
ftr-497	719	24	we	we	PRON
ftr-497	719	25	give	give	VERB
ftr-497	719	26	away	away	ADP
ftr-497	719	27	the	the	DET
ftr-497	719	28	annual	annual	ADJ
ftr-497	719	29	erclusion	erclusion	NOUN
ftr-497	719	30	?	?	PUNCT
ftr-497	720	1	these	these	DET
ftr-497	720	2	rights	right	NOUN
ftr-497	720	3	were	be	AUX
ftr-497	720	4	quickly	quickly	ADV
ftr-497	720	5	recognized	recognize	VERB
ftr-497	720	6	to	to	PART
ftr-497	720	7	be	be	AUX
ftr-497	720	8	sufficient	sufficient	ADJ
ftr-497	720	9	to	to	PART
ftr-497	720	10	make	make	VERB
ftr-497	720	11	a	a	DET
ftr-497	720	12	transfer	transfer	NOUN
ftr-497	720	13	to	to	ADP
ftr-497	720	14	a	a	DET
ftr-497	720	15	trust	trust	NOUN
ftr-497	720	16	qualify	qualify	VERB
ftr-497	720	17	as	as	ADP
ftr-497	720	18	a	a	DET
ftr-497	720	19	gift	gift	NOUN
ftr-497	720	20	of	of	ADP
ftr-497	720	21	a	a	DET
ftr-497	720	22	present	present	ADJ
ftr-497	720	23	interest	interest	NOUN
ftr-497	720	24	.	.	PUNCT
ftr-497	721	1	after	after	ADP
ftr-497	721	2	a	a	DET
ftr-497	721	3	number	number	NOUN
ftr-497	721	4	of	of	ADP
ftr-497	721	5	court	court	NOUN
ftr-497	721	6	cases	case	NOUN
ftr-497	721	7	addressing	address	VERB
ftr-497	721	8	the	the	DET
ftr-497	721	9	issue	issue	NOUN
ftr-497	721	10	,	,	PUNCT
ftr-497	721	11	culminating	culminate	VERB
ftr-497	721	12	in	in	ADP
ftr-497	721	13	crummey	crummey	PROPN
ftr-497	721	14	v.	v.	CCONJ
ftr-497	721	15	commissioner	commissioner	PROPN
ftr-497	721	16	,	,	PUNCT
ftr-497	721	17	t"s	t"s	AUX
ftr-497	721	18	it	it	PRON
ftr-497	721	19	also	also	ADV
ftr-497	721	20	became	become	VERB
ftr-497	721	21	clear	clear	ADJ
ftr-497	721	22	that	that	SCONJ
ftr-497	721	23	withdrawal	withdrawal	NOUN
ftr-497	721	24	rights	right	NOUN
ftr-497	721	25	granted	grant	VERB
ftr-497	721	26	to	to	ADP
ftr-497	721	27	a	a	DET
ftr-497	721	28	minor	minor	ADJ
ftr-497	721	29	beneficiary	beneficiary	NOUN
ftr-497	721	30	of	of	ADP
ftr-497	721	31	a	a	DET
ftr-497	721	32	trust	trust	NOUN
ftr-497	721	33	would	would	AUX
ftr-497	721	34	convert	convert	VERB
ftr-497	721	35	the	the	DET
ftr-497	721	36	minor	minor	NOUN
ftr-497	721	37	's	's	PART
ftr-497	721	38	interest	interest	NOUN
ftr-497	721	39	to	to	ADP
ftr-497	721	40	a	a	DET
ftr-497	721	41	present	present	ADJ
ftr-497	721	42	interest	interest	NOUN
ftr-497	721	43	.	.	PUNCT
ftr-497	721	44	'	'	PUNCT
ftr-497	722	1	hence	hence	ADV
ftr-497	722	2	,	,	PUNCT
ftr-497	722	3	the	the	DET
ftr-497	722	4	withdrawal	withdrawal	NOUN
ftr-497	722	5	right	right	ADV
ftr-497	722	6	gives	give	VERB
ftr-497	722	7	the	the	DET
ftr-497	722	8	beneficiary	beneficiary	NOUN
ftr-497	722	9	a	a	DET
ftr-497	722	10	present	present	ADJ
ftr-497	722	11	interest	interest	NOUN
ftr-497	722	12	in	in	ADP
ftr-497	722	13	property	property	NOUN
ftr-497	722	14	,	,	PUNCT
ftr-497	722	15	even	even	ADV
ftr-497	722	16	where	where	SCONJ
ftr-497	722	17	the	the	DET
ftr-497	722	18	beneficiary	beneficiary	NOUN
ftr-497	722	19	is	be	AUX
ftr-497	722	20	a	a	DET
ftr-497	722	21	minor	minor	ADJ
ftr-497	722	22	and	and	CCONJ
ftr-497	722	23	must	must	AUX
ftr-497	722	24	depend	depend	VERB
ftr-497	722	25	upon	upon	SCONJ
ftr-497	722	26	the	the	DET
ftr-497	722	27	appointment	appointment	NOUN
ftr-497	722	28	of	of	ADP
ftr-497	722	29	a	a	DET
ftr-497	722	30	guardian	guardian	NOUN
ftr-497	722	31	on	on	ADP
ftr-497	722	32	his	his	PRON
ftr-497	722	33	or	or	CCONJ
ftr-497	722	34	her	her	PRON
ftr-497	722	35	behalf	behalf	NOUN
ftr-497	722	36	to	to	PART
ftr-497	722	37	exercise	exercise	VERB
ftr-497	722	38	the	the	DET
ftr-497	722	39	withdrawal	withdrawal	NOUN
ftr-497	722	40	right	right	ADV
ftr-497	722	41	.	.	PUNCT
ftr-497	723	1	withdrawal	withdrawal	NOUN
ftr-497	723	2	rights	right	NOUN
ftr-497	723	3	provided	provide	VERB
ftr-497	723	4	to	to	AUX
ftr-497	723	5	contingent	contingent	VERB
ftr-497	723	6	remainder	remainder	NOUN
ftr-497	723	7	beneficiaries	beneficiary	NOUN
ftr-497	723	8	have	have	AUX
ftr-497	723	9	also	also	ADV
ftr-497	723	10	been	be	AUX
ftr-497	723	11	held	hold	VERB
ftr-497	723	12	to	to	PART
ftr-497	723	13	create	create	VERB
ftr-497	723	14	a	a	DET
ftr-497	723	15	present	present	ADJ
ftr-497	723	16	interest	interest	NOUN
ftr-497	723	17	,	,	PUNCT
ftr-497	723	18	even	even	ADV
ftr-497	723	19	though	though	SCONJ
ftr-497	723	20	after	after	ADP
ftr-497	723	21	the	the	DET
ftr-497	723	22	lapse	lapse	NOUN
ftr-497	723	23	of	of	ADP
ftr-497	723	24	the	the	DET
ftr-497	723	25	withdrawal	withdrawal	NOUN
ftr-497	723	26	rights	right	NOUN
ftr-497	723	27	the	the	DET
ftr-497	723	28	remainder	remainder	NOUN
ftr-497	723	29	beneficiaries	beneficiary	NOUN
ftr-497	723	30	would	would	AUX
ftr-497	723	31	almost	almost	ADV
ftr-497	723	32	certainly	certainly	ADV
ftr-497	723	33	not	not	PART
ftr-497	723	34	directly	directly	ADV
ftr-497	723	35	benefit	benefit	VERB
ftr-497	723	36	from	from	ADP
ftr-497	723	37	the	the	DET
ftr-497	723	38	trust	trust	NOUN
ftr-497	723	39	property	property	NOUN
ftr-497	723	40	.	.	PUNCT
ftr-497	723	41	"	"	PUNCT
ftr-497	724	1	0	0	NUM
ftr-497	724	2	opportunity	opportunity	NOUN
ftr-497	724	3	the	the	DET
ftr-497	724	4	donee	donee	NOUN
ftr-497	724	5	has	have	VERB
ftr-497	724	6	to	to	PART
ftr-497	724	7	exercise	exercise	VERB
ftr-497	724	8	it	it	PRON
ftr-497	724	9	and	and	CCONJ
ftr-497	724	10	probably	probably	ADV
ftr-497	724	11	reduces	reduce	VERB
ftr-497	724	12	the	the	DET
ftr-497	724	13	likelihood	likelihood	NOUN
ftr-497	724	14	of	of	ADP
ftr-497	724	15	its	its	PRON
ftr-497	724	16	use	use	NOUN
ftr-497	724	17	,	,	PUNCT
ftr-497	724	18	since	since	SCONJ
ftr-497	724	19	events	event	NOUN
ftr-497	724	20	that	that	PRON
ftr-497	724	21	occur	occur	VERB
ftr-497	724	22	after	after	SCONJ
ftr-497	724	23	the	the	DET
ftr-497	724	24	30	30	NUM
ftr-497	724	25	days	day	NOUN
ftr-497	724	26	expire	expire	NOUN
ftr-497	724	27	can	can	AUX
ftr-497	724	28	not	not	PART
ftr-497	724	29	be	be	AUX
ftr-497	724	30	taken	take	VERB
ftr-497	724	31	into	into	ADP
ftr-497	724	32	account	account	NOUN
ftr-497	724	33	by	by	ADP
ftr-497	724	34	the	the	DET
ftr-497	724	35	donee	donee	NOUN
ftr-497	724	36	in	in	ADP
ftr-497	724	37	deciding	decide	VERB
ftr-497	724	38	whether	whether	SCONJ
ftr-497	724	39	to	to	PART
ftr-497	724	40	exercise	exercise	VERB
ftr-497	724	41	the	the	DET
ftr-497	724	42	right	right	NOUN
ftr-497	724	43	or	or	CCONJ
ftr-497	724	44	not	not	PART
ftr-497	724	45	and	and	CCONJ
ftr-497	724	46	because	because	SCONJ
ftr-497	724	47	the	the	DET
ftr-497	724	48	30	30	NUM
ftr-497	724	49	day	day	NOUN
ftr-497	724	50	limit	limit	NOUN
ftr-497	724	51	requires	require	VERB
ftr-497	724	52	the	the	DET
ftr-497	724	53	donor	donor	NOUN
ftr-497	724	54	to	to	PART
ftr-497	724	55	persuade	persuade	VERB
ftr-497	724	56	the	the	DET
ftr-497	724	57	donee	donee	NOUN
ftr-497	724	58	not	not	PART
ftr-497	724	59	to	to	PART
ftr-497	724	60	exercise	exercise	VERB
ftr-497	724	61	the	the	DET
ftr-497	724	62	right	right	NOUN
ftr-497	724	63	for	for	ADP
ftr-497	724	64	only	only	ADV
ftr-497	724	65	a	a	DET
ftr-497	724	66	brief	brief	ADJ
ftr-497	724	67	period	period	NOUN
ftr-497	724	68	.	.	PUNCT
ftr-497	725	1	108	108	NUM
ftr-497	725	2	.	.	NOUN
ftr-497	725	3	397	397	NUM
ftr-497	725	4	f.2d	f.2d	SYM
ftr-497	725	5	82	82	NUM
ftr-497	725	6	(	(	PUNCT
ftr-497	725	7	9th	9th	ADJ
ftr-497	725	8	cir	cir	NOUN
ftr-497	725	9	.	.	PUNCT
ftr-497	725	10	1968	1968	NUM
ftr-497	725	11	)	)	PUNCT
ftr-497	725	12	.	.	PUNCT
ftr-497	726	1	109	109	NUM
ftr-497	726	2	.	.	PUNCT
ftr-497	727	1	under	under	ADP
ftr-497	727	2	crununey	crununey	NOUN
ftr-497	727	3	,	,	PUNCT
ftr-497	727	4	the	the	DET
ftr-497	727	5	withdrawal	withdrawal	NOUN
ftr-497	727	6	right	right	ADV
ftr-497	727	7	provides	provide	VERB
ftr-497	727	8	a	a	DET
ftr-497	727	9	present	present	ADJ
ftr-497	727	10	interest	interest	NOUN
ftr-497	727	11	if	if	SCONJ
ftr-497	727	12	,	,	PUNCT
ftr-497	727	13	under	under	ADP
ftr-497	727	14	the	the	DET
ftr-497	727	15	applicable	applicable	ADJ
ftr-497	727	16	state	state	NOUN
ftr-497	727	17	law	law	NOUN
ftr-497	727	18	,	,	PUNCT
ftr-497	727	19	the	the	DET
ftr-497	727	20	minor	minor	ADJ
ftr-497	727	21	,	,	PUNCT
ftr-497	727	22	or	or	CCONJ
ftr-497	727	23	someone	someone	PRON
ftr-497	727	24	on	on	ADP
ftr-497	727	25	behalf	behalf	NOUN
ftr-497	727	26	of	of	ADP
ftr-497	727	27	the	the	DET
ftr-497	727	28	minor	minor	ADJ
ftr-497	727	29	,	,	PUNCT
ftr-497	727	30	has	have	VERB
ftr-497	727	31	the	the	DET
ftr-497	727	32	right	right	NOUN
ftr-497	727	33	to	to	PART
ftr-497	727	34	demand	demand	VERB
ftr-497	727	35	the	the	DET
ftr-497	727	36	property	property	NOUN
ftr-497	727	37	from	from	ADP
ftr-497	727	38	the	the	DET
ftr-497	727	39	trustee	trustee	NOUN
ftr-497	727	40	and	and	CCONJ
ftr-497	727	41	a	a	DET
ftr-497	727	42	guardian	guardian	NOUN
ftr-497	727	43	of	of	ADP
ftr-497	727	44	the	the	DET
ftr-497	727	45	property	property	NOUN
ftr-497	727	46	of	of	ADP
ftr-497	727	47	the	the	DET
ftr-497	727	48	minor	minor	ADJ
ftr-497	727	49	can	can	AUX
ftr-497	727	50	be	be	AUX
ftr-497	727	51	appointed	appoint	VERB
ftr-497	727	52	to	to	PART
ftr-497	727	53	receive	receive	VERB
ftr-497	727	54	the	the	DET
ftr-497	727	55	amount	amount	NOUN
ftr-497	727	56	to	to	PART
ftr-497	727	57	be	be	AUX
ftr-497	727	58	withdrawn	withdraw	VERB
ftr-497	727	59	.	.	PUNCT
ftr-497	728	1	397	397	NUM
ftr-497	728	2	f.2d	f.2d	NOUN
ftr-497	728	3	at	at	ADP
ftr-497	728	4	87	87	NUM
ftr-497	728	5	.	.	PUNCT
ftr-497	729	1	the	the	DET
ftr-497	729	2	ninth	ninth	ADJ
ftr-497	729	3	circuit	circuit	NOUN
ftr-497	729	4	rejected	reject	VERB
ftr-497	729	5	the	the	DET
ftr-497	729	6	two	two	NUM
ftr-497	729	7	other	other	ADJ
ftr-497	729	8	primary	primary	ADJ
ftr-497	729	9	approaches	approach	NOUN
ftr-497	729	10	that	that	PRON
ftr-497	729	11	had	have	AUX
ftr-497	729	12	been	be	AUX
ftr-497	729	13	developed	develop	VERB
ftr-497	729	14	in	in	ADP
ftr-497	729	15	other	other	ADJ
ftr-497	729	16	cases	case	NOUN
ftr-497	729	17	.	.	PUNCT
ftr-497	730	1	i	i	PRON
ftr-497	730	2	d.	d.	PROPN
ftr-497	730	3	at	at	ADP
ftr-497	730	4	88	88	NUM
ftr-497	730	5	.	.	PUNCT
ftr-497	731	1	one	one	NUM
ftr-497	731	2	of	of	ADP
ftr-497	731	3	these	these	DET
ftr-497	731	4	approaches	approach	NOUN
ftr-497	731	5	treated	treat	VERB
ftr-497	731	6	the	the	DET
ftr-497	731	7	withdrawal	withdrawal	NOUN
ftr-497	731	8	right	right	ADV
ftr-497	731	9	as	as	ADP
ftr-497	731	10	providing	provide	VERB
ftr-497	731	11	a	a	DET
ftr-497	731	12	present	present	ADJ
ftr-497	731	13	interest	interest	NOUN
ftr-497	731	14	if	if	SCONJ
ftr-497	731	15	it	it	PRON
ftr-497	731	16	were	be	AUX
ftr-497	731	17	likely	likely	ADJ
ftr-497	731	18	to	to	PART
ftr-497	731	19	be	be	AUX
ftr-497	731	20	exercised	exercise	VERB
ftr-497	731	21	in	in	ADP
ftr-497	731	22	light	light	NOUN
ftr-497	731	23	of	of	ADP
ftr-497	731	24	the	the	DET
ftr-497	731	25	totality	totality	NOUN
ftr-497	731	26	of	of	ADP
ftr-497	731	27	the	the	DET
ftr-497	731	28	circumstances	circumstance	NOUN
ftr-497	731	29	.	.	PUNCT
ftr-497	732	1	stifel	stifel	PROPN
ftr-497	732	2	v.	v.	PROPN
ftr-497	732	3	commissioner	commissioner	NOUN
ftr-497	732	4	.	.	PUNCT
ftr-497	733	1	197	197	NUM
ftr-497	733	2	f.2d	f.2d	SYM
ftr-497	733	3	107	107	NUM
ftr-497	733	4	(	(	PUNCT
ftr-497	733	5	2d	2d	NUM
ftr-497	733	6	cir	cir	NOUN
ftr-497	733	7	.	.	PROPN
ftr-497	733	8	1952	1952	NUM
ftr-497	733	9	)	)	PUNCT
ftr-497	733	10	.	.	PUNCT
ftr-497	734	1	the	the	DET
ftr-497	734	2	other	other	ADJ
ftr-497	734	3	approach	approach	NOUN
ftr-497	734	4	held	hold	VERB
ftr-497	734	5	that	that	SCONJ
ftr-497	734	6	where	where	SCONJ
ftr-497	734	7	any	any	DET
ftr-497	734	8	restrictions	restriction	NOUN
ftr-497	734	9	on	on	ADP
ftr-497	734	10	the	the	DET
ftr-497	734	11	ability	ability	NOUN
ftr-497	734	12	to	to	PART
ftr-497	734	13	exercise	exercise	VERB
ftr-497	734	14	a	a	DET
ftr-497	734	15	withdrawal	withdrawal	NOUN
ftr-497	734	16	right	right	ADV
ftr-497	734	17	were	be	AUX
ftr-497	734	18	due	due	ADJ
ftr-497	734	19	to	to	ADP
ftr-497	734	20	the	the	DET
ftr-497	734	21	disabilities	disability	NOUN
ftr-497	734	22	of	of	ADP
ftr-497	734	23	a	a	DET
ftr-497	734	24	minor	minor	NOUN
ftr-497	734	25	the	the	DET
ftr-497	734	26	restrictions	restriction	NOUN
ftr-497	734	27	should	should	AUX
ftr-497	734	28	be	be	AUX
ftr-497	734	29	disregarded	disregard	VERB
ftr-497	734	30	.	.	PUNCT
ftr-497	735	1	kieckhefer	kieckhefer	PROPN
ftr-497	735	2	v.	v.	PROPN
ftr-497	735	3	commissioner	commissioner	PROPN
ftr-497	735	4	,	,	PUNCT
ftr-497	735	5	189	189	NUM
ftr-497	735	6	f.2d	f.2d	SYM
ftr-497	735	7	118	118	NUM
ftr-497	735	8	(	(	PUNCT
ftr-497	735	9	7th	7th	ADJ
ftr-497	735	10	cir	cir	NOUN
ftr-497	735	11	.	.	PUNCT
ftr-497	735	12	1951	1951	NUM
ftr-497	735	13	)	)	PUNCT
ftr-497	735	14	.	.	PUNCT
ftr-497	736	1	in	in	ADP
ftr-497	736	2	revenue	revenue	NOUN
ftr-497	736	3	ruling	rule	VERB
ftr-497	736	4	73	73	NUM
ftr-497	736	5	-	-	SYM
ftr-497	736	6	405	405	NUM
ftr-497	736	7	,	,	PUNCT
ftr-497	736	8	1973	1973	NUM
ftr-497	736	9	-	-	SYM
ftr-497	736	10	2	2	NUM
ftr-497	736	11	c.b	c.b	PROPN
ftr-497	736	12	.	.	PROPN
ftr-497	736	13	321	321	NUM
ftr-497	736	14	.	.	PUNCT
ftr-497	737	1	the	the	DET
ftr-497	737	2	service	service	NOUN
ftr-497	737	3	announced	announce	VERB
ftr-497	737	4	that	that	SCONJ
ftr-497	737	5	it	it	PRON
ftr-497	737	6	would	would	AUX
ftr-497	737	7	not	not	PART
ftr-497	737	8	raise	raise	VERB
ftr-497	737	9	the	the	DET
ftr-497	737	10	present	present	ADJ
ftr-497	737	11	interest	interest	NOUN
ftr-497	737	12	issue	issue	NOUN
ftr-497	737	13	in	in	ADP
ftr-497	737	14	connection	connection	NOUN
ftr-497	737	15	with	with	ADP
ftr-497	737	16	a	a	DET
ftr-497	737	17	minor	minor	ADJ
ftr-497	737	18	holding	hold	VERB
ftr-497	737	19	a	a	DET
ftr-497	737	20	withdrawal	withdrawal	NOUN
ftr-497	737	21	right	right	ADV
ftr-497	737	22	where	where	SCONJ
ftr-497	737	23	there	there	PRON
ftr-497	737	24	is	be	VERB
ftr-497	737	25	"	"	PUNCT
ftr-497	737	26	no	no	DET
ftr-497	737	27	impediment	impediment	NOUN
ftr-497	737	28	under	under	ADP
ftr-497	737	29	the	the	DET
ftr-497	737	30	trust	trust	NOUN
ftr-497	737	31	or	or	CCONJ
ftr-497	737	32	local	local	ADJ
ftr-497	737	33	law	law	NOUN
ftr-497	737	34	to	to	ADP
ftr-497	737	35	the	the	DET
ftr-497	737	36	appointment	appointment	NOUN
ftr-497	737	37	of	of	ADP
ftr-497	737	38	a	a	DET
ftr-497	737	39	guardian	guardian	NOUN
ftr-497	737	40	and	and	CCONJ
ftr-497	737	41	the	the	DET
ftr-497	737	42	minor	minor	ADJ
ftr-497	737	43	donee	donee	NOUN
ftr-497	737	44	has	have	VERB
ftr-497	737	45	a	a	DET
ftr-497	737	46	right	right	NOUN
ftr-497	737	47	to	to	PART
ftr-497	737	48	demand	demand	VERB
ftr-497	737	49	distribution	distribution	NOUN
ftr-497	737	50	.	.	PUNCT
ftr-497	737	51	"	"	PUNCT
ftr-497	738	1	rev	rev	PROPN
ftr-497	738	2	.	.	PROPN
ftr-497	739	1	rul	rul	NOUN
ftr-497	739	2	.	.	PUNCT
ftr-497	740	1	73	73	NUM
ftr-497	740	2	-	-	SYM
ftr-497	740	3	405	405	NUM
ftr-497	740	4	,	,	PUNCT
ftr-497	740	5	1973	1973	NUM
ftr-497	740	6	-	-	SYM
ftr-497	740	7	2	2	NUM
ftr-497	740	8	c.b	c.b	PROPN
ftr-497	740	9	.	.	PROPN
ftr-497	740	10	321	321	NUM
ftr-497	740	11	.	.	PUNCT
ftr-497	741	1	subsequently	subsequently	ADV
ftr-497	741	2	,	,	PUNCT
ftr-497	741	3	the	the	DET
ftr-497	741	4	service	service	NOUN
ftr-497	741	5	has	have	AUX
ftr-497	741	6	sought	seek	VERB
ftr-497	741	7	to	to	PART
ftr-497	741	8	place	place	VERB
ftr-497	741	9	some	some	DET
ftr-497	741	10	additional	additional	ADJ
ftr-497	741	11	limits	limit	NOUN
ftr-497	741	12	on	on	ADP
ftr-497	741	13	crununey	crununey	NOUN
ftr-497	741	14	rights	right	NOUN
ftr-497	741	15	(	(	PUNCT
ftr-497	741	16	as	as	SCONJ
ftr-497	741	17	such	such	ADJ
ftr-497	741	18	withdrawal	withdrawal	NOUN
ftr-497	741	19	rights	right	NOUN
ftr-497	741	20	have	have	AUX
ftr-497	741	21	come	come	VERB
ftr-497	741	22	to	to	PART
ftr-497	741	23	be	be	AUX
ftr-497	741	24	known	know	VERB
ftr-497	741	25	)	)	PUNCT
ftr-497	741	26	.	.	PUNCT
ftr-497	742	1	in	in	ADP
ftr-497	742	2	revenue	revenue	NOUN
ftr-497	742	3	ruling	rule	VERB
ftr-497	742	4	81	81	NUM
ftr-497	742	5	-	-	SYM
ftr-497	742	6	7	7	NUM
ftr-497	742	7	,	,	PUNCT
ftr-497	742	8	the	the	DET
ftr-497	742	9	service	service	NOUN
ftr-497	742	10	asserted	assert	VERB
ftr-497	742	11	that	that	SCONJ
ftr-497	742	12	a	a	DET
ftr-497	742	13	crununev	crununev	NOUN
ftr-497	742	14	right	right	NOUN
ftr-497	742	15	would	would	AUX
ftr-497	742	16	not	not	PART
ftr-497	742	17	provide	provide	VERB
ftr-497	742	18	the	the	DET
ftr-497	742	19	beneficiary	beneficiary	NOUN
ftr-497	742	20	a	a	DET
ftr-497	742	21	present	present	ADJ
ftr-497	742	22	interest	interest	NOUN
ftr-497	742	23	where	where	SCONJ
ftr-497	742	24	the	the	DET
ftr-497	742	25	beneficiary	beneficiary	NOUN
ftr-497	742	26	had	have	VERB
ftr-497	742	27	no	no	DET
ftr-497	742	28	knowledge	knowledge	NOUN
ftr-497	742	29	of	of	ADP
ftr-497	742	30	the	the	DET
ftr-497	742	31	right	right	NOUN
ftr-497	742	32	,	,	PUNCT
ftr-497	742	33	or	or	CCONJ
ftr-497	742	34	the	the	DET
ftr-497	742	35	amount	amount	NOUN
ftr-497	742	36	of	of	ADP
ftr-497	742	37	time	time	NOUN
ftr-497	742	38	in	in	ADP
ftr-497	742	39	which	which	PRON
ftr-497	742	40	the	the	DET
ftr-497	742	41	power	power	NOUN
ftr-497	742	42	could	could	AUX
ftr-497	742	43	be	be	AUX
ftr-497	742	44	exercised	exercise	VERB
ftr-497	742	45	was	be	AUX
ftr-497	742	46	unreasonably	unreasonably	ADV
ftr-497	742	47	short	short	ADJ
ftr-497	742	48	,	,	PUNCT
ftr-497	742	49	because	because	SCONJ
ftr-497	742	50	such	such	DET
ftr-497	742	51	a	a	DET
ftr-497	742	52	right	right	NOUN
ftr-497	742	53	is	be	AUX
ftr-497	742	54	illusory	illusory	ADJ
ftr-497	742	55	.	.	PUNCT
ftr-497	743	1	the	the	DET
ftr-497	743	2	service	service	NOUN
ftr-497	743	3	also	also	ADV
ftr-497	743	4	attacked	attack	VERB
ftr-497	743	5	withdrawal	withdrawal	NOUN
ftr-497	743	6	rights	right	NOUN
ftr-497	743	7	held	hold	VERB
ftr-497	743	8	by	by	ADP
ftr-497	743	9	remainder	remainder	NOUN
ftr-497	743	10	beneficiaries	beneficiary	NOUN
ftr-497	743	11	.	.	PUNCT
ftr-497	744	1	see	see	VERB
ftr-497	744	2	infra	infra	NOUN
ftr-497	744	3	note	note	VERB
ftr-497	744	4	110	110	NUM
ftr-497	744	5	and	and	CCONJ
ftr-497	744	6	accompanying	accompany	VERB
ftr-497	744	7	text	text	NOUN
ftr-497	744	8	.	.	PUNCT
ftr-497	745	1	rev	rev	PROPN
ftr-497	745	2	.	.	PUNCT
ftr-497	746	1	rul	rul	PROPN
ftr-497	746	2	.	.	PUNCT
ftr-497	747	1	81	81	NUM
ftr-497	747	2	-	-	SYM
ftr-497	747	3	7	7	NUM
ftr-497	747	4	1981	1981	NUM
ftr-497	747	5	-	-	SYM
ftr-497	747	6	1	1	NUM
ftr-497	747	7	c.b	c.b	PROPN
ftr-497	747	8	.	.	PROPN
ftr-497	747	9	474	474	NUM
ftr-497	747	10	.	.	PUNCT
ftr-497	748	1	for	for	ADP
ftr-497	748	2	a	a	DET
ftr-497	748	3	detailed	detailed	ADJ
ftr-497	748	4	discussion	discussion	NOUN
ftr-497	748	5	of	of	ADP
ftr-497	748	6	the	the	DET
ftr-497	748	7	analysis	analysis	NOUN
ftr-497	748	8	used	use	VERB
ftr-497	748	9	in	in	ADP
ftr-497	748	10	this	this	DET
ftr-497	748	11	area	area	NOUN
ftr-497	748	12	,	,	PUNCT
ftr-497	748	13	see	see	VERB
ftr-497	748	14	jeffrey	jeffrey	PROPN
ftr-497	748	15	g.	g.	PROPN
ftr-497	748	16	sherman	sherman	PROPN
ftr-497	748	17	.	.	PUNCT
ftr-497	749	1	"	"	PUNCT
ftr-497	749	2	tis	tis	PROPN
ftr-497	749	3	a	a	DET
ftr-497	749	4	gift	gift	NOUN
ftr-497	749	5	to	to	PART
ftr-497	749	6	be	be	AUX
ftr-497	749	7	simple	simple	ADJ
ftr-497	749	8	:	:	PUNCT
ftr-497	749	9	the	the	DET
ftr-497	749	10	need	need	NOUN
ftr-497	749	11	for	for	ADP
ftr-497	749	12	a	a	DET
ftr-497	749	13	new	new	ADJ
ftr-497	749	14	definition	definition	NOUN
ftr-497	749	15	of	of	ADP
ftr-497	749	16	"	"	PUNCT
ftr-497	749	17	future	future	ADJ
ftr-497	749	18	interest	interest	NOUN
ftr-497	749	19	"	"	PUNCT
ftr-497	749	20	for	for	ADP
ftr-497	749	21	gift	gift	NOUN
ftr-497	749	22	tax	tax	NOUN
ftr-497	749	23	purposes	purpose	NOUN
ftr-497	749	24	,	,	PUNCT
ftr-497	749	25	55	55	NUM
ftr-497	749	26	u.	u.	NOUN
ftr-497	749	27	cin	cin	PROPN
ftr-497	749	28	.	.	PUNCT
ftr-497	750	1	l	l	PROPN
ftr-497	750	2	rev	rev	PROPN
ftr-497	750	3	.	.	PROPN
ftr-497	750	4	585	585	NUM
ftr-497	750	5	,	,	PUNCT
ftr-497	750	6	656	656	NUM
ftr-497	750	7	(	(	PUNCT
ftr-497	750	8	1987	1987	NUM
ftr-497	750	9	)	)	PUNCT
ftr-497	750	10	.	.	PUNCT
ftr-497	751	1	110	110	NUM
ftr-497	751	2	.	.	PUNCT
ftr-497	751	3	estate	estate	NOUN
ftr-497	751	4	of	of	ADP
ftr-497	751	5	cristofani	cristofani	PROPN
ftr-497	751	6	v.	v.	PROPN
ftr-497	751	7	commissioner	commissioner	PROPN
ftr-497	751	8	,	,	PUNCT
ftr-497	751	9	97	97	NUM
ftr-497	751	10	t.c	t.c	NOUN
ftr-497	751	11	.	.	PROPN
ftr-497	751	12	74	74	NUM
ftr-497	751	13	(	(	PUNCT
ftr-497	751	14	1991	1991	NUM
ftr-497	751	15	)	)	PUNCT
ftr-497	751	16	.	.	PUNCT
ftr-497	752	1	acq	acq	PROPN
ftr-497	752	2	.	.	PUNCT
ftr-497	753	1	in	in	ADP
ftr-497	753	2	result	result	NOUN
ftr-497	753	3	.	.	PUNCT
ftr-497	754	1	199	199	NUM
ftr-497	754	2	-	-	PUNCT
ftr-497	754	3	-1	-1	NOUN
ftr-497	754	4	c.b	c.b	PROPN
ftr-497	754	5	.	.	PROPN
ftr-497	754	6	1	1	NUM
ftr-497	754	7	,	,	PUNCT
ftr-497	754	8	action	action	NOUN
ftr-497	754	9	on	on	ADP
ftr-497	754	10	decision	decision	NOUN
ftr-497	754	11	,	,	PUNCT
ftr-497	754	12	1992	1992	NUM
ftr-497	754	13	-	-	SYM
ftr-497	754	14	09	09	NUM
ftr-497	754	15	(	(	PUNCT
ftr-497	754	16	mar	mar	PROPN
ftr-497	754	17	.	.	PROPN
ftr-497	754	18	23	23	NUM
ftr-497	754	19	,	,	PUNCT
ftr-497	754	20	1992	1992	NUM
ftr-497	754	21	)	)	PUNCT
ftr-497	754	22	.	.	PUNCT
ftr-497	755	1	the	the	DET
ftr-497	755	2	contingent	contingent	NOUN
ftr-497	755	3	remainder	remainder	VERB
ftr-497	755	4	beneficiaries	beneficiary	NOUN
ftr-497	755	5	who	who	PRON
ftr-497	755	6	held	hold	VERB
ftr-497	755	7	withdrawal	withdrawal	NOUN
ftr-497	755	8	rights	right	NOUN
ftr-497	755	9	were	be	AUX
ftr-497	755	10	the	the	DET
ftr-497	755	11	donor	donor	NOUN
ftr-497	755	12	's	's	PART
ftr-497	755	13	grandchildren	grandchild	NOUN
ftr-497	755	14	.	.	PUNCT
ftr-497	756	1	if	if	SCONJ
ftr-497	756	2	the	the	DET
ftr-497	756	3	withdrawal	withdrawal	NOUN
ftr-497	756	4	rights	right	NOUN
ftr-497	756	5	were	be	AUX
ftr-497	756	6	not	not	PART
ftr-497	756	7	exercised	exercise	VERB
ftr-497	756	8	,	,	PUNCT
ftr-497	756	9	none	none	NOUN
ftr-497	756	10	of	of	ADP
ftr-497	756	11	the	the	DET
ftr-497	756	12	trust	trust	NOUN
ftr-497	756	13	property	property	NOUN
ftr-497	756	14	would	would	AUX
ftr-497	756	15	ever	ever	ADV
ftr-497	756	16	be	be	AUX
ftr-497	756	17	distributed	distribute	VERB
ftr-497	756	18	to	to	ADP
ftr-497	756	19	the	the	DET
ftr-497	756	20	grandchildren	grandchild	NOUN
ftr-497	756	21	,	,	PUNCT
ftr-497	756	22	unless	unless	SCONJ
ftr-497	756	23	the	the	DET
ftr-497	756	24	donor	donor	NOUN
ftr-497	756	25	's	's	PART
ftr-497	756	26	child	child	NOUN
ftr-497	756	27	who	who	PRON
ftr-497	756	28	was	be	AUX
ftr-497	756	29	the	the	DET
ftr-497	756	30	parent	parent	NOUN
ftr-497	756	31	of	of	ADP
ftr-497	756	32	the	the	DET
ftr-497	756	33	grandchildren	grandchild	NOUN
ftr-497	756	34	happened	happen	VERB
ftr-497	756	35	to	to	PART
ftr-497	756	36	die	die	VERB
ftr-497	756	37	before	before	ADP
ftr-497	756	38	the	the	DET
ftr-497	756	39	donor	donor	NOUN
ftr-497	756	40	,	,	PUNCT
ftr-497	756	41	or	or	CCONJ
ftr-497	756	42	within	within	ADP
ftr-497	756	43	120	120	NUM
ftr-497	756	44	days	day	NOUN
ftr-497	756	45	after	after	SCONJ
ftr-497	756	46	the	the	DET
ftr-497	756	47	donor	donor	NOUN
ftr-497	756	48	died	die	VERB
ftr-497	756	49	.	.	PUNCT
ftr-497	757	1	the	the	DET
ftr-497	757	2	service	service	NOUN
ftr-497	757	3	argued	argue	VERB
ftr-497	757	4	that	that	SCONJ
ftr-497	757	5	the	the	DET
ftr-497	757	6	contingent	contingent	NOUN
ftr-497	757	7	remainder	remainder	VERB
ftr-497	757	8	19931	19931	NUM
ftr-497	757	9	florida	florida	PROPN
ftr-497	757	10	tax	tax	PROPN
ftr-497	757	11	review	review	NOUN
ftr-497	757	12	3	3	X
ftr-497	757	13	.	.	PUNCT
ftr-497	758	1	some	some	DET
ftr-497	758	2	limited	limited	ADJ
ftr-497	758	3	observations	observation	NOUN
ftr-497	758	4	on	on	ADP
ftr-497	758	5	the	the	DET
ftr-497	758	6	consequences	consequence	NOUN
ftr-497	758	7	of	of	ADP
ftr-497	758	8	recognizing	recognize	VERB
ftr-497	758	9	that	that	SCONJ
ftr-497	758	10	a	a	DET
ftr-497	758	11	withdrawal	withdrawal	NOUN
ftr-497	758	12	right	right	ADV
ftr-497	758	13	gives	give	VERB
ftr-497	758	14	the	the	DET
ftr-497	758	15	withdrawal	withdrawal	NOUN
ftr-497	758	16	right	right	NOUN
ftr-497	758	17	holder	holder	NOUN
ftr-497	758	18	a	a	DET
ftr-497	758	19	present	present	NOUN
ftr-497	758	20	interest.-as	interest.-as	ADV
ftr-497	758	21	was	be	AUX
ftr-497	758	22	expressly	expressly	ADV
ftr-497	758	23	recognized	recognize	VERB
ftr-497	758	24	in	in	ADP
ftr-497	758	25	crummey	crummey	PROPN
ftr-497	758	26	,	,	PUNCT
ftr-497	758	27	withdrawal	withdrawal	NOUN
ftr-497	758	28	rights	right	NOUN
ftr-497	758	29	given	give	VERB
ftr-497	758	30	to	to	ADP
ftr-497	758	31	minors	minor	NOUN
ftr-497	758	32	are	be	AUX
ftr-497	758	33	not	not	PART
ftr-497	758	34	expected	expect	VERB
ftr-497	758	35	to	to	PART
ftr-497	758	36	be	be	AUX
ftr-497	758	37	exercised	exercise	VERB
ftr-497	758	38	.	.	PUNCT
ftr-497	759	1	"	"	PUNCT
ftr-497	759	2	'	'	PUNCT
ftr-497	759	3	it	it	PRON
ftr-497	759	4	is	be	AUX
ftr-497	759	5	probably	probably	ADV
ftr-497	759	6	true	true	ADJ
ftr-497	759	7	that	that	SCONJ
ftr-497	759	8	most	most	ADJ
ftr-497	759	9	withdrawal	withdrawal	NOUN
ftr-497	759	10	right	right	ADJ
ftr-497	759	11	holders	holder	NOUN
ftr-497	759	12	,	,	PUNCT
ftr-497	759	13	whether	whether	SCONJ
ftr-497	759	14	minors	minor	NOUN
ftr-497	759	15	or	or	CCONJ
ftr-497	759	16	adults	adult	NOUN
ftr-497	759	17	,	,	PUNCT
ftr-497	759	18	are	be	AUX
ftr-497	759	19	made	make	VERB
ftr-497	759	20	aware	aware	ADJ
ftr-497	759	21	that	that	SCONJ
ftr-497	759	22	the	the	DET
ftr-497	759	23	donor	donor	NOUN
ftr-497	759	24	would	would	AUX
ftr-497	759	25	prefer	prefer	VERB
ftr-497	759	26	that	that	SCONJ
ftr-497	759	27	they	they	PRON
ftr-497	759	28	not	not	PART
ftr-497	759	29	exercise	exercise	VERB
ftr-497	759	30	their	their	PRON
ftr-497	759	31	rights	right	NOUN
ftr-497	759	32	.	.	PUNCT
ftr-497	760	1	while	while	SCONJ
ftr-497	760	2	legally	legally	ADV
ftr-497	760	3	the	the	DET
ftr-497	760	4	holders	holder	NOUN
ftr-497	760	5	can	can	AUX
ftr-497	760	6	exercise	exercise	VERB
ftr-497	760	7	such	such	ADJ
ftr-497	760	8	rights	right	NOUN
ftr-497	760	9	,	,	PUNCT
ftr-497	760	10	generally	generally	ADV
ftr-497	760	11	they	they	PRON
ftr-497	760	12	do	do	VERB
ftr-497	760	13	not	not	PART
ftr-497	760	14	.	.	PUNCT
ftr-497	760	15	"	"	PUNCT
ftr-497	761	1	2	2	NUM
ftr-497	761	2	typically	typically	ADV
ftr-497	761	3	,	,	PUNCT
ftr-497	761	4	the	the	DET
ftr-497	761	5	donor	donor	NOUN
ftr-497	761	6	is	be	AUX
ftr-497	761	7	a	a	DET
ftr-497	761	8	parent	parent	NOUN
ftr-497	761	9	or	or	CCONJ
ftr-497	761	10	grandparent	grandparent	NOUN
ftr-497	761	11	and	and	CCONJ
ftr-497	761	12	the	the	DET
ftr-497	761	13	donee	donee	NOUN
ftr-497	761	14	is	be	AUX
ftr-497	761	15	willing	willing	ADJ
ftr-497	761	16	to	to	PART
ftr-497	761	17	honor	honor	VERB
ftr-497	761	18	the	the	DET
ftr-497	761	19	expressed	express	VERB
ftr-497	761	20	preference	preference	NOUN
ftr-497	761	21	.	.	PUNCT
ftr-497	762	1	an	an	DET
ftr-497	762	2	obvious	obvious	ADJ
ftr-497	762	3	,	,	PUNCT
ftr-497	762	4	though	though	SCONJ
ftr-497	762	5	usually	usually	ADV
ftr-497	762	6	unstated	unstate	VERB
ftr-497	762	7	,	,	PUNCT
ftr-497	762	8	pressure	pressure	NOUN
ftr-497	762	9	to	to	PART
ftr-497	762	10	abide	abide	VERB
ftr-497	762	11	by	by	ADP
ftr-497	762	12	the	the	DET
ftr-497	762	13	donor	donor	NOUN
ftr-497	762	14	's	's	PART
ftr-497	762	15	preference	preference	NOUN
ftr-497	762	16	is	be	AUX
ftr-497	762	17	present	present	ADJ
ftr-497	762	18	because	because	SCONJ
ftr-497	762	19	the	the	DET
ftr-497	762	20	donee	donee	NOUN
ftr-497	762	21	is	be	AUX
ftr-497	762	22	generally	generally	ADV
ftr-497	762	23	aware	aware	ADJ
ftr-497	762	24	that	that	SCONJ
ftr-497	762	25	the	the	DET
ftr-497	762	26	donor	donor	NOUN
ftr-497	762	27	can	can	AUX
ftr-497	762	28	provide	provide	VERB
ftr-497	762	29	or	or	CCONJ
ftr-497	762	30	withhold	withhold	VERB
ftr-497	762	31	many	many	ADJ
ftr-497	762	32	additional	additional	ADJ
ftr-497	762	33	benefits	benefit	NOUN
ftr-497	762	34	and	and	CCONJ
ftr-497	762	35	that	that	DET
ftr-497	762	36	compliance	compliance	NOUN
ftr-497	762	37	with	with	ADP
ftr-497	762	38	the	the	DET
ftr-497	762	39	donor	donor	NOUN
ftr-497	762	40	's	's	PART
ftr-497	762	41	preference	preference	NOUN
ftr-497	762	42	may	may	AUX
ftr-497	762	43	be	be	AUX
ftr-497	762	44	a	a	DET
ftr-497	762	45	requisite	requisite	NOUN
ftr-497	762	46	to	to	ADP
ftr-497	762	47	obtaining	obtain	VERB
ftr-497	762	48	those	those	DET
ftr-497	762	49	additional	additional	ADJ
ftr-497	762	50	benefits	benefit	NOUN
ftr-497	762	51	.	.	PUNCT
ftr-497	763	1	thus	thus	ADV
ftr-497	763	2	,	,	PUNCT
ftr-497	763	3	as	as	ADP
ftr-497	763	4	a	a	DET
ftr-497	763	5	practical	practical	ADJ
ftr-497	763	6	matter	matter	NOUN
ftr-497	763	7	,	,	PUNCT
ftr-497	763	8	a	a	DET
ftr-497	763	9	donor	donor	NOUN
ftr-497	763	10	's	's	PART
ftr-497	763	11	preference	preference	NOUN
ftr-497	763	12	that	that	PRON
ftr-497	763	13	withdrawal	withdrawal	NOUN
ftr-497	763	14	rights	right	NOUN
ftr-497	763	15	not	not	PART
ftr-497	763	16	translate	translate	VERB
ftr-497	763	17	into	into	ADP
ftr-497	763	18	current	current	ADJ
ftr-497	763	19	possession	possession	NOUN
ftr-497	763	20	is	be	AUX
ftr-497	763	21	normally	normally	ADV
ftr-497	763	22	realized	realize	VERB
ftr-497	763	23	.	.	PUNCT
ftr-497	764	1	nonetheless	nonetheless	ADV
ftr-497	764	2	,	,	PUNCT
ftr-497	764	3	the	the	DET
ftr-497	764	4	granting	granting	NOUN
ftr-497	764	5	of	of	ADP
ftr-497	764	6	a	a	DET
ftr-497	764	7	withdrawal	withdrawal	NOUN
ftr-497	764	8	right	right	ADV
ftr-497	764	9	to	to	ADP
ftr-497	764	10	a	a	DET
ftr-497	764	11	trust	trust	NOUN
ftr-497	764	12	beneficiary	beneficiary	NOUN
ftr-497	764	13	converts	convert	VERB
ftr-497	764	14	the	the	DET
ftr-497	764	15	beneficiary	beneficiary	NOUN
ftr-497	764	16	's	's	PART
ftr-497	764	17	interest	interest	NOUN
ftr-497	764	18	in	in	ADP
ftr-497	764	19	the	the	DET
ftr-497	764	20	amount	amount	NOUN
ftr-497	764	21	subject	subject	ADJ
ftr-497	764	22	to	to	ADP
ftr-497	764	23	withdrawal	withdrawal	NOUN
ftr-497	764	24	into	into	ADP
ftr-497	764	25	a	a	DET
ftr-497	764	26	present	present	ADJ
ftr-497	764	27	interest	interest	NOUN
ftr-497	764	28	,	,	PUNCT
ftr-497	764	29	thus	thus	ADV
ftr-497	764	30	permitting	permit	VERB
ftr-497	764	31	that	that	DET
ftr-497	764	32	amount	amount	NOUN
ftr-497	764	33	to	to	PART
ftr-497	764	34	qualify	qualify	VERB
ftr-497	764	35	for	for	ADP
ftr-497	764	36	the	the	DET
ftr-497	764	37	annual	annual	ADJ
ftr-497	764	38	beneficiaries	beneficiary	NOUN
ftr-497	764	39	did	do	AUX
ftr-497	764	40	not	not	PART
ftr-497	764	41	have	have	VERB
ftr-497	764	42	a	a	DET
ftr-497	764	43	present	present	ADJ
ftr-497	764	44	interest	interest	NOUN
ftr-497	764	45	.	.	PUNCT
ftr-497	765	1	the	the	DET
ftr-497	765	2	service	service	NOUN
ftr-497	765	3	asserted	assert	VERB
ftr-497	765	4	that	that	SCONJ
ftr-497	765	5	the	the	DET
ftr-497	765	6	donor	donor	NOUN
ftr-497	765	7	,	,	PUNCT
ftr-497	765	8	the	the	DET
ftr-497	765	9	grandmother	grandmother	NOUN
ftr-497	765	10	of	of	ADP
ftr-497	765	11	the	the	DET
ftr-497	765	12	remainder	remainder	NOUN
ftr-497	765	13	beneficiaries	beneficiary	NOUN
ftr-497	765	14	,	,	PUNCT
ftr-497	765	15	did	do	AUX
ftr-497	765	16	not	not	PART
ftr-497	765	17	intend	intend	VERB
ftr-497	765	18	to	to	PART
ftr-497	765	19	provide	provide	VERB
ftr-497	765	20	any	any	DET
ftr-497	765	21	benefit	benefit	NOUN
ftr-497	765	22	to	to	ADP
ftr-497	765	23	her	her	PRON
ftr-497	765	24	grandchildren	grandchild	NOUN
ftr-497	765	25	and	and	CCONJ
ftr-497	765	26	provided	provide	VERB
ftr-497	765	27	them	they	PRON
ftr-497	765	28	withdrawal	withdrawal	NOUN
ftr-497	765	29	rights	right	NOUN
ftr-497	765	30	only	only	ADV
ftr-497	765	31	to	to	PART
ftr-497	765	32	obtain	obtain	VERB
ftr-497	765	33	the	the	DET
ftr-497	765	34	benefit	benefit	NOUN
ftr-497	765	35	of	of	ADP
ftr-497	765	36	the	the	DET
ftr-497	765	37	annual	annual	ADJ
ftr-497	765	38	exclusion	exclusion	NOUN
ftr-497	765	39	.	.	PUNCT
ftr-497	766	1	the	the	DET
ftr-497	766	2	service	service	NOUN
ftr-497	766	3	pointed	point	VERB
ftr-497	766	4	out	out	ADP
ftr-497	766	5	that	that	SCONJ
ftr-497	766	6	in	in	ADP
ftr-497	766	7	crummey	crummey	PROPN
ftr-497	766	8	,	,	PUNCT
ftr-497	766	9	the	the	DET
ftr-497	766	10	withdrawal	withdrawal	NOUN
ftr-497	766	11	right	right	ADJ
ftr-497	766	12	holders	holder	NOUN
ftr-497	766	13	were	be	AUX
ftr-497	766	14	the	the	DET
ftr-497	766	15	ultimate	ultimate	ADJ
ftr-497	766	16	primary	primary	ADJ
ftr-497	766	17	beneficiaries	beneficiary	NOUN
ftr-497	766	18	of	of	ADP
ftr-497	766	19	the	the	DET
ftr-497	766	20	trust	trust	NOUN
ftr-497	766	21	,	,	PUNCT
ftr-497	766	22	and	and	CCONJ
ftr-497	766	23	upon	upon	SCONJ
ftr-497	766	24	their	their	PRON
ftr-497	766	25	failure	failure	NOUN
ftr-497	766	26	to	to	PART
ftr-497	766	27	exercise	exercise	VERB
ftr-497	766	28	their	their	PRON
ftr-497	766	29	withdrawal	withdrawal	NOUN
ftr-497	766	30	rights	right	NOUN
ftr-497	766	31	they	they	PRON
ftr-497	766	32	would	would	AUX
ftr-497	766	33	still	still	ADV
ftr-497	766	34	benefit	benefit	VERB
ftr-497	766	35	from	from	ADP
ftr-497	766	36	the	the	DET
ftr-497	766	37	trust	trust	NOUN
ftr-497	766	38	assets	asset	NOUN
ftr-497	766	39	.	.	PUNCT
ftr-497	767	1	the	the	DET
ftr-497	767	2	tax	tax	NOUN
ftr-497	767	3	court	court	NOUN
ftr-497	767	4	rejected	reject	VERB
ftr-497	767	5	the	the	DET
ftr-497	767	6	service	service	NOUN
ftr-497	767	7	's	's	PART
ftr-497	767	8	argument	argument	NOUN
ftr-497	767	9	,	,	PUNCT
ftr-497	767	10	finding	find	VERB
ftr-497	767	11	that	that	SCONJ
ftr-497	767	12	there	there	PRON
ftr-497	767	13	was	be	VERB
ftr-497	767	14	no	no	DET
ftr-497	767	15	understanding	understanding	NOUN
ftr-497	767	16	or	or	CCONJ
ftr-497	767	17	agreement	agreement	NOUN
ftr-497	767	18	between	between	ADP
ftr-497	767	19	the	the	DET
ftr-497	767	20	donor	donor	NOUN
ftr-497	767	21	and	and	CCONJ
ftr-497	767	22	her	her	PRON
ftr-497	767	23	grandchildren	grandchild	NOUN
ftr-497	767	24	that	that	SCONJ
ftr-497	767	25	the	the	DET
ftr-497	767	26	grandchildren	grandchild	NOUN
ftr-497	767	27	would	would	AUX
ftr-497	767	28	not	not	PART
ftr-497	767	29	exercise	exercise	VERB
ftr-497	767	30	their	their	PRON
ftr-497	767	31	rights	right	NOUN
ftr-497	767	32	.	.	PUNCT
ftr-497	768	1	the	the	DET
ftr-497	768	2	tax	tax	NOUN
ftr-497	768	3	court	court	NOUN
ftr-497	768	4	concluded	conclude	VERB
ftr-497	768	5	,	,	PUNCT
ftr-497	768	6	on	on	ADP
ftr-497	768	7	the	the	DET
ftr-497	768	8	basis	basis	NOUN
ftr-497	768	9	of	of	ADP
ftr-497	768	10	crummey	crummey	PROPN
ftr-497	768	11	and	and	CCONJ
ftr-497	768	12	other	other	ADJ
ftr-497	768	13	authority	authority	NOUN
ftr-497	768	14	,	,	PUNCT
ftr-497	768	15	that	that	SCONJ
ftr-497	768	16	because	because	SCONJ
ftr-497	768	17	the	the	DET
ftr-497	768	18	withdrawal	withdrawal	NOUN
ftr-497	768	19	rights	right	NOUN
ftr-497	768	20	were	be	AUX
ftr-497	768	21	legally	legally	ADV
ftr-497	768	22	enforceable	enforceable	ADJ
ftr-497	768	23	,	,	PUNCT
ftr-497	768	24	they	they	PRON
ftr-497	768	25	created	create	VERB
ftr-497	768	26	a	a	DET
ftr-497	768	27	present	present	ADJ
ftr-497	768	28	interest	interest	NOUN
ftr-497	768	29	in	in	ADP
ftr-497	768	30	the	the	DET
ftr-497	768	31	property	property	NOUN
ftr-497	768	32	.	.	PUNCT
ftr-497	769	1	111	111	NUM
ftr-497	769	2	.	.	NOUN
ftr-497	769	3	397	397	NUM
ftr-497	769	4	f.2d	f.2d	NOUN
ftr-497	769	5	at	at	ADP
ftr-497	769	6	87	87	NUM
ftr-497	769	7	-	-	SYM
ftr-497	769	8	88	88	NUM
ftr-497	769	9	;	;	PUNCT
ftr-497	769	10	stephens	stephen	NOUN
ftr-497	769	11	,	,	PUNCT
ftr-497	769	12	et	et	PROPN
ftr-497	769	13	al	al	PROPN
ftr-497	769	14	.	.	PROPN
ftr-497	769	15	supra	supra	PROPN
ftr-497	769	16	note	note	PROPN
ftr-497	769	17	3	3	NUM
ftr-497	769	18	,	,	PUNCT
ftr-497	769	19	at	at	ADP
ftr-497	769	20	i	i	PROPN
ftr-497	769	21	9.04[3]lf	9.04[3]lf	PROPN
ftr-497	769	22	]	]	X
ftr-497	769	23	,	,	PUNCT
ftr-497	769	24	n.	n.	PROPN
ftr-497	769	25	85	85	NUM
ftr-497	769	26	.	.	PUNCT
ftr-497	770	1	withdrawal	withdrawal	NOUN
ftr-497	770	2	rights	right	NOUN
ftr-497	770	3	are	be	AUX
ftr-497	770	4	often	often	ADV
ftr-497	770	5	granted	grant	VERB
ftr-497	770	6	to	to	ADP
ftr-497	770	7	the	the	DET
ftr-497	770	8	beneficiaries	beneficiary	NOUN
ftr-497	770	9	of	of	ADP
ftr-497	770	10	trusts	trust	NOUN
ftr-497	770	11	that	that	PRON
ftr-497	770	12	are	be	AUX
ftr-497	770	13	designed	design	VERB
ftr-497	770	14	to	to	PART
ftr-497	770	15	hold	hold	VERB
ftr-497	770	16	insurance	insurance	NOUN
ftr-497	770	17	on	on	ADP
ftr-497	770	18	the	the	DET
ftr-497	770	19	life	life	NOUN
ftr-497	770	20	of	of	ADP
ftr-497	770	21	the	the	DET
ftr-497	770	22	grantor	grantor	NOUN
ftr-497	770	23	.	.	PUNCT
ftr-497	771	1	see	see	VERB
ftr-497	771	2	infra	infra	NOUN
ftr-497	771	3	part	part	NOUN
ftr-497	771	4	iii	iii	X
ftr-497	771	5	c	c	PROPN
ftr-497	771	6	1	1	NUM
ftr-497	771	7	b.	b.	NOUN
ftr-497	771	8	if	if	SCONJ
ftr-497	771	9	the	the	DET
ftr-497	771	10	beneficiaries	beneficiary	NOUN
ftr-497	771	11	of	of	ADP
ftr-497	771	12	such	such	ADJ
ftr-497	771	13	trusts	trust	NOUN
ftr-497	771	14	exercised	exercise	VERB
ftr-497	771	15	their	their	PRON
ftr-497	771	16	withdrawal	withdrawal	NOUN
ftr-497	771	17	rights	right	NOUN
ftr-497	771	18	,	,	PUNCT
ftr-497	771	19	in	in	ADP
ftr-497	771	20	many	many	ADJ
ftr-497	771	21	such	such	ADJ
ftr-497	771	22	trusts	trust	NOUN
ftr-497	771	23	the	the	DET
ftr-497	771	24	trustee	trustee	NOUN
ftr-497	771	25	would	would	AUX
ftr-497	771	26	not	not	PART
ftr-497	771	27	have	have	VERB
ftr-497	771	28	sufficient	sufficient	ADJ
ftr-497	771	29	funds	fund	NOUN
ftr-497	771	30	to	to	PART
ftr-497	771	31	pay	pay	VERB
ftr-497	771	32	the	the	DET
ftr-497	771	33	insurance	insurance	NOUN
ftr-497	771	34	premiums	premium	NOUN
ftr-497	771	35	and	and	CCONJ
ftr-497	771	36	keep	keep	VERB
ftr-497	771	37	the	the	DET
ftr-497	771	38	policy	policy	NOUN
ftr-497	771	39	in	in	ADP
ftr-497	771	40	force	force	NOUN
ftr-497	771	41	.	.	PUNCT
ftr-497	772	1	112	112	NUM
ftr-497	772	2	.	.	PUNCT
ftr-497	773	1	for	for	SCONJ
ftr-497	773	2	the	the	DET
ftr-497	773	3	withdrawal	withdrawal	NOUN
ftr-497	773	4	rights	right	NOUN
ftr-497	773	5	to	to	PART
ftr-497	773	6	be	be	AUX
ftr-497	773	7	effective	effective	ADJ
ftr-497	773	8	,	,	PUNCT
ftr-497	773	9	they	they	PRON
ftr-497	773	10	must	must	AUX
ftr-497	773	11	be	be	AUX
ftr-497	773	12	enforceable	enforceable	ADJ
ftr-497	773	13	.	.	PUNCT
ftr-497	774	1	hence	hence	ADV
ftr-497	774	2	,	,	PUNCT
ftr-497	774	3	if	if	SCONJ
ftr-497	774	4	there	there	PRON
ftr-497	774	5	were	be	VERB
ftr-497	774	6	an	an	DET
ftr-497	774	7	agreement	agreement	NOUN
ftr-497	774	8	between	between	ADP
ftr-497	774	9	the	the	DET
ftr-497	774	10	donor	donor	NOUN
ftr-497	774	11	and	and	CCONJ
ftr-497	774	12	the	the	DET
ftr-497	774	13	holders	holder	NOUN
ftr-497	774	14	of	of	ADP
ftr-497	774	15	the	the	DET
ftr-497	774	16	withdrawal	withdrawal	NOUN
ftr-497	774	17	rights	right	NOUN
ftr-497	774	18	that	that	PRON
ftr-497	774	19	the	the	DET
ftr-497	774	20	rights	right	NOUN
ftr-497	774	21	would	would	AUX
ftr-497	774	22	not	not	PART
ftr-497	774	23	be	be	AUX
ftr-497	774	24	exercised	exercise	VERB
ftr-497	774	25	,	,	PUNCT
ftr-497	774	26	that	that	PRON
ftr-497	774	27	would	would	AUX
ftr-497	774	28	raise	raise	VERB
ftr-497	774	29	a	a	DET
ftr-497	774	30	substantial	substantial	ADJ
ftr-497	774	31	question	question	NOUN
ftr-497	774	32	as	as	ADP
ftr-497	774	33	to	to	ADP
ftr-497	774	34	the	the	DET
ftr-497	774	35	enforceability	enforceability	NOUN
ftr-497	774	36	of	of	ADP
ftr-497	774	37	the	the	DET
ftr-497	774	38	withdrawal	withdrawal	NOUN
ftr-497	774	39	rights	right	NOUN
ftr-497	774	40	.	.	PUNCT
ftr-497	775	1	heyen	heyen	PROPN
ftr-497	775	2	v.	v.	PROPN
ftr-497	775	3	commissioner	commissioner	PROPN
ftr-497	775	4	,	,	PUNCT
ftr-497	775	5	945	945	NUM
ftr-497	775	6	f.2d	f.2d	X
ftr-497	775	7	359	359	NUM
ftr-497	775	8	(	(	PUNCT
ftr-497	775	9	10th	10th	ADJ
ftr-497	775	10	cir	cir	NOUN
ftr-497	775	11	.	.	PROPN
ftr-497	775	12	1991	1991	NUM
ftr-497	775	13	)	)	PUNCT
ftr-497	775	14	;	;	PUNCT
ftr-497	775	15	see	see	VERB
ftr-497	775	16	cristofani	cristofani	PROPN
ftr-497	775	17	,	,	PUNCT
ftr-497	775	18	97	97	NUM
ftr-497	775	19	t.c	t.c	PROPN
ftr-497	775	20	.	.	PUNCT
ftr-497	776	1	at	at	ADP
ftr-497	776	2	77	77	NUM
ftr-497	776	3	,	,	PUNCT
ftr-497	776	4	83	83	NUM
ftr-497	776	5	;	;	PUNCT
ftr-497	776	6	cf	cf	NOUN
ftr-497	776	7	.	.	PUNCT
ftr-497	776	8	regs	regs	PROPN
ftr-497	776	9	.	.	PUNCT
ftr-497	777	1	§	§	PROPN
ftr-497	777	2	20.2036	20.2036	NUM
ftr-497	777	3	-	-	SYM
ftr-497	777	4	1(a	1(a	NUM
ftr-497	777	5	)	)	PUNCT
ftr-497	777	6	.	.	PUNCT
ftr-497	778	1	section	section	NOUN
ftr-497	778	2	2036	2036	NUM
ftr-497	778	3	requires	require	VERB
ftr-497	778	4	inclusion	inclusion	NOUN
ftr-497	778	5	in	in	ADP
ftr-497	778	6	a	a	DET
ftr-497	778	7	decedent	decedent	NOUN
ftr-497	778	8	's	's	PART
ftr-497	778	9	gross	gross	ADJ
ftr-497	778	10	estate	estate	NOUN
ftr-497	778	11	of	of	ADP
ftr-497	778	12	property	property	NOUN
ftr-497	778	13	which	which	PRON
ftr-497	778	14	the	the	DET
ftr-497	778	15	decedent	decedent	NOUN
ftr-497	778	16	transferred	transfer	VERB
ftr-497	778	17	during	during	ADP
ftr-497	778	18	lifetime	lifetime	NOUN
ftr-497	778	19	for	for	ADP
ftr-497	778	20	less	less	ADJ
ftr-497	778	21	than	than	ADP
ftr-497	778	22	full	full	ADJ
ftr-497	778	23	and	and	CCONJ
ftr-497	778	24	adequate	adequate	ADJ
ftr-497	778	25	consideration	consideration	NOUN
ftr-497	778	26	and	and	CCONJ
ftr-497	778	27	with	with	ADP
ftr-497	778	28	respect	respect	NOUN
ftr-497	778	29	to	to	ADP
ftr-497	778	30	which	which	PRON
ftr-497	778	31	the	the	DET
ftr-497	778	32	decedent	decedent	NOUN
ftr-497	778	33	retained	retain	VERB
ftr-497	778	34	a	a	DET
ftr-497	778	35	life	life	NOUN
ftr-497	778	36	estate	estate	NOUN
ftr-497	778	37	or	or	CCONJ
ftr-497	778	38	other	other	ADJ
ftr-497	778	39	specified	specify	VERB
ftr-497	778	40	benefits	benefit	NOUN
ftr-497	778	41	or	or	CCONJ
ftr-497	778	42	controls	control	NOUN
ftr-497	778	43	for	for	ADP
ftr-497	778	44	the	the	DET
ftr-497	778	45	remainder	remainder	NOUN
ftr-497	778	46	of	of	ADP
ftr-497	778	47	his	his	PRON
ftr-497	778	48	life	life	NOUN
ftr-497	778	49	.	.	PUNCT
ftr-497	779	1	under	under	ADP
ftr-497	779	2	regulations	regulation	NOUN
ftr-497	779	3	section	section	NOUN
ftr-497	779	4	20.2036	20.2036	NUM
ftr-497	779	5	-	-	SYM
ftr-497	779	6	1(a	1(a	NUM
ftr-497	779	7	)	)	PUNCT
ftr-497	779	8	,	,	PUNCT
ftr-497	779	9	the	the	DET
ftr-497	779	10	decedent	decedent	NOUN
ftr-497	779	11	is	be	AUX
ftr-497	779	12	treated	treat	VERB
ftr-497	779	13	as	as	ADP
ftr-497	779	14	having	having	AUX
ftr-497	779	15	retained	retain	VERB
ftr-497	779	16	"	"	PUNCT
ftr-497	779	17	[	[	X
ftr-497	779	18	a]n	a]n	NOUN
ftr-497	779	19	interest	interest	NOUN
ftr-497	779	20	or	or	CCONJ
ftr-497	779	21	right	right	ADJ
ftr-497	779	22	...	...	PUNCT
ftr-497	780	1	if	if	SCONJ
ftr-497	780	2	at	at	ADP
ftr-497	780	3	the	the	DET
ftr-497	780	4	time	time	NOUN
ftr-497	780	5	of	of	ADP
ftr-497	780	6	the	the	DET
ftr-497	780	7	transfer	transfer	NOUN
ftr-497	780	8	there	there	ADV
ftr-497	780	9	was	be	VERB
ftr-497	780	10	an	an	DET
ftr-497	780	11	understanding	understanding	NOUN
ftr-497	780	12	,	,	PUNCT
ftr-497	780	13	express	express	ADJ
ftr-497	780	14	or	or	CCONJ
ftr-497	780	15	implied	imply	VERB
ftr-497	780	16	,	,	PUNCT
ftr-497	780	17	that	that	SCONJ
ftr-497	780	18	the	the	DET
ftr-497	780	19	interest	interest	NOUN
ftr-497	780	20	or	or	CCONJ
ftr-497	780	21	right	right	NOUN
ftr-497	780	22	would	would	AUX
ftr-497	780	23	later	later	ADV
ftr-497	780	24	be	be	AUX
ftr-497	780	25	conferred	confer	VERB
ftr-497	780	26	.	.	PUNCT
ftr-497	780	27	"	"	PUNCT
ftr-497	780	28	regs	reg	NOUN
ftr-497	780	29	.	.	PUNCT
ftr-497	781	1	§	§	PROPN
ftr-497	781	2	20.2036	20.2036	NUM
ftr-497	781	3	-	-	SYM
ftr-497	781	4	1(a	1(a	NUM
ftr-497	781	5	)	)	PUNCT
ftr-497	781	6	.	.	PUNCT
ftr-497	782	1	but	but	CCONJ
ftr-497	782	2	the	the	DET
ftr-497	782	3	donor	donor	NOUN
ftr-497	782	4	could	could	AUX
ftr-497	782	5	express	express	VERB
ftr-497	782	6	a	a	DET
ftr-497	782	7	preference	preference	NOUN
ftr-497	782	8	that	that	PRON
ftr-497	782	9	the	the	DET
ftr-497	782	10	withdrawal	withdrawal	NOUN
ftr-497	782	11	right	right	ADV
ftr-497	782	12	not	not	PART
ftr-497	782	13	be	be	AUX
ftr-497	782	14	exercised	exercise	VERB
ftr-497	782	15	without	without	ADP
ftr-497	782	16	seeking	seek	VERB
ftr-497	782	17	the	the	DET
ftr-497	782	18	beneficiary	beneficiary	NOUN
ftr-497	782	19	's	's	PART
ftr-497	782	20	agreement	agreement	NOUN
ftr-497	782	21	.	.	PUNCT
ftr-497	783	1	[	[	X
ftr-497	783	2	vol	vol	NOUN
ftr-497	783	3	1:7	1:7	NUM
ftr-497	783	4	should	should	AUX
ftr-497	783	5	we	we	PRON
ftr-497	783	6	give	give	VERB
ftr-497	783	7	away	away	ADP
ftr-497	783	8	the	the	DET
ftr-497	783	9	annual	annual	ADJ
ftr-497	783	10	erclusion	erclusion	NOUN
ftr-497	783	11	?	?	PUNCT
ftr-497	784	1	exclusion	exclusion	NOUN
ftr-497	784	2	.	.	PUNCT
ftr-497	785	1	once	once	SCONJ
ftr-497	785	2	the	the	DET
ftr-497	785	3	withdrawal	withdrawal	NOUN
ftr-497	785	4	right	right	NOUN
ftr-497	785	5	expires	expire	VERB
ftr-497	785	6	,	,	PUNCT
ftr-497	785	7	usually	usually	ADV
ftr-497	785	8	thirty	thirty	NUM
ftr-497	785	9	days	day	NOUN
ftr-497	785	10	after	after	SCONJ
ftr-497	785	11	the	the	DET
ftr-497	785	12	transfer	transfer	NOUN
ftr-497	785	13	is	be	AUX
ftr-497	785	14	made	make	VERB
ftr-497	785	15	or	or	CCONJ
ftr-497	785	16	the	the	DET
ftr-497	785	17	beneficiary	beneficiary	NOUN
ftr-497	785	18	is	be	AUX
ftr-497	785	19	given	give	VERB
ftr-497	785	20	notice	notice	NOUN
ftr-497	785	21	of	of	ADP
ftr-497	785	22	it	it	PRON
ftr-497	785	23	,	,	PUNCT
ftr-497	785	24	the	the	DET
ftr-497	785	25	property	property	NOUN
ftr-497	785	26	that	that	PRON
ftr-497	785	27	had	have	AUX
ftr-497	785	28	been	be	AUX
ftr-497	785	29	subject	subject	ADJ
ftr-497	785	30	to	to	ADP
ftr-497	785	31	withdrawal	withdrawal	NOUN
ftr-497	785	32	remains	remain	VERB
ftr-497	785	33	in	in	ADP
ftr-497	785	34	the	the	DET
ftr-497	785	35	trust	trust	NOUN
ftr-497	785	36	and	and	CCONJ
ftr-497	785	37	is	be	AUX
ftr-497	785	38	governed	govern	VERB
ftr-497	785	39	by	by	ADP
ftr-497	785	40	the	the	DET
ftr-497	785	41	trust	trust	NOUN
ftr-497	785	42	terms	term	VERB
ftr-497	785	43	the	the	DET
ftr-497	785	44	donor	donor	NOUN
ftr-497	785	45	selected	select	VERB
ftr-497	785	46	.	.	PUNCT
ftr-497	786	1	because	because	SCONJ
ftr-497	786	2	the	the	DET
ftr-497	786	3	donor	donor	NOUN
ftr-497	786	4	can	can	AUX
ftr-497	786	5	control	control	VERB
ftr-497	786	6	how	how	SCONJ
ftr-497	786	7	property	property	NOUN
ftr-497	786	8	transferred	transfer	VERB
ftr-497	786	9	into	into	ADP
ftr-497	786	10	trust	trust	NOUN
ftr-497	786	11	is	be	AUX
ftr-497	786	12	used	use	VERB
ftr-497	786	13	by	by	ADP
ftr-497	786	14	selecting	select	VERB
ftr-497	786	15	the	the	DET
ftr-497	786	16	trustee	trustee	NOUN
ftr-497	786	17	and	and	CCONJ
ftr-497	786	18	the	the	DET
ftr-497	786	19	trust	trust	NOUN
ftr-497	786	20	terms	term	NOUN
ftr-497	786	21	,	,	PUNCT
ftr-497	786	22	withdrawal	withdrawal	NOUN
ftr-497	786	23	rights	right	NOUN
ftr-497	786	24	encourage	encourage	VERB
ftr-497	786	25	use	use	NOUN
ftr-497	786	26	of	of	ADP
ftr-497	786	27	the	the	DET
ftr-497	786	28	annual	annual	ADJ
ftr-497	786	29	exclusion	exclusion	NOUN
ftr-497	786	30	to	to	PART
ftr-497	786	31	make	make	VERB
ftr-497	786	32	transfers	transfer	NOUN
ftr-497	786	33	of	of	ADP
ftr-497	786	34	property	property	NOUN
ftr-497	786	35	in	in	ADP
ftr-497	786	36	a	a	DET
ftr-497	786	37	way	way	NOUN
ftr-497	786	38	that	that	PRON
ftr-497	786	39	does	do	AUX
ftr-497	786	40	not	not	PART
ftr-497	786	41	really	really	ADV
ftr-497	786	42	give	give	VERB
ftr-497	786	43	the	the	DET
ftr-497	786	44	donee	donee	NOUN
ftr-497	786	45	control	control	NOUN
ftr-497	786	46	,	,	PUNCT
ftr-497	786	47	or	or	CCONJ
ftr-497	786	48	ultimately	ultimately	ADV
ftr-497	786	49	any	any	DET
ftr-497	786	50	benefit	benefit	NOUN
ftr-497	786	51	in	in	ADP
ftr-497	786	52	many	many	ADJ
ftr-497	786	53	instances	instance	NOUN
ftr-497	786	54	.	.	PUNCT
ftr-497	787	1	c.	c.	PROPN
ftr-497	787	2	current	current	PROPN
ftr-497	787	3	uses	use	NOUN
ftr-497	787	4	of	of	ADP
ftr-497	787	5	the	the	DET
ftr-497	787	6	annual	annual	ADJ
ftr-497	787	7	exclusion	exclusion	NOUN
ftr-497	787	8	the	the	DET
ftr-497	787	9	annual	annual	ADJ
ftr-497	787	10	exclusion	exclusion	NOUN
ftr-497	787	11	is	be	AUX
ftr-497	787	12	now	now	ADV
ftr-497	787	13	used	use	VERB
ftr-497	787	14	in	in	ADP
ftr-497	787	15	several	several	ADJ
ftr-497	787	16	ways	way	NOUN
ftr-497	787	17	to	to	PART
ftr-497	787	18	avoid	avoid	VERB
ftr-497	787	19	the	the	DET
ftr-497	787	20	federal	federal	ADJ
ftr-497	787	21	transfer	transfer	NOUN
ftr-497	787	22	tax	tax	NOUN
ftr-497	787	23	system	system	NOUN
ftr-497	787	24	.	.	PUNCT
ftr-497	788	1	first	first	ADV
ftr-497	788	2	,	,	PUNCT
ftr-497	788	3	it	it	PRON
ftr-497	788	4	can	can	AUX
ftr-497	788	5	be	be	AUX
ftr-497	788	6	used	use	VERB
ftr-497	788	7	directly	directly	ADV
ftr-497	788	8	and	and	CCONJ
ftr-497	788	9	regularly	regularly	ADV
ftr-497	788	10	to	to	PART
ftr-497	788	11	make	make	VERB
ftr-497	788	12	significant	significant	ADJ
ftr-497	788	13	transfers	transfer	NOUN
ftr-497	788	14	of	of	ADP
ftr-497	788	15	wealth	wealth	NOUN
ftr-497	788	16	,	,	PUNCT
ftr-497	788	17	outright	outright	ADV
ftr-497	788	18	or	or	CCONJ
ftr-497	788	19	in	in	ADP
ftr-497	788	20	trust	trust	NOUN
ftr-497	788	21	.	.	PUNCT
ftr-497	789	1	the	the	DET
ftr-497	789	2	value	value	NOUN
ftr-497	789	3	of	of	ADP
ftr-497	789	4	the	the	DET
ftr-497	789	5	annual	annual	ADJ
ftr-497	789	6	exclusion	exclusion	NOUN
ftr-497	789	7	is	be	AUX
ftr-497	789	8	maximized	maximize	VERB
ftr-497	789	9	under	under	ADP
ftr-497	789	10	the	the	DET
ftr-497	789	11	commonly	commonly	ADV
ftr-497	789	12	held	hold	VERB
ftr-497	789	13	view	view	NOUN
ftr-497	789	14	that	that	SCONJ
ftr-497	789	15	annual	annual	ADJ
ftr-497	789	16	exclusion	exclusion	NOUN
ftr-497	789	17	gifts	gift	NOUN
ftr-497	789	18	constitute	constitute	VERB
ftr-497	789	19	a	a	DET
ftr-497	789	20	separate	separate	ADJ
ftr-497	789	21	category	category	NOUN
ftr-497	789	22	of	of	ADP
ftr-497	789	23	gifts	gift	NOUN
ftr-497	789	24	,	,	PUNCT
ftr-497	789	25	the	the	DET
ftr-497	789	26	size	size	NOUN
ftr-497	789	27	of	of	ADP
ftr-497	789	28	which	which	PRON
ftr-497	789	29	need	need	AUX
ftr-497	789	30	not	not	PART
ftr-497	789	31	be	be	AUX
ftr-497	789	32	diminished	diminish	VERB
ftr-497	789	33	by	by	ADP
ftr-497	789	34	normal	normal	ADJ
ftr-497	789	35	family	family	NOUN
ftr-497	789	36	-	-	PUNCT
ftr-497	789	37	type	type	NOUN
ftr-497	789	38	gifts	gift	NOUN
ftr-497	789	39	made	make	VERB
ftr-497	789	40	to	to	ADP
ftr-497	789	41	the	the	DET
ftr-497	789	42	same	same	ADJ
ftr-497	789	43	donees	donee	NOUN
ftr-497	789	44	within	within	ADP
ftr-497	789	45	the	the	DET
ftr-497	789	46	same	same	ADJ
ftr-497	789	47	year	year	NOUN
ftr-497	789	48	.	.	PUNCT
ftr-497	790	1	1	1	NUM
ftr-497	790	2	4	4	NUM
ftr-497	790	3	second	second	ADJ
ftr-497	790	4	,	,	PUNCT
ftr-497	790	5	through	through	ADP
ftr-497	790	6	use	use	NOUN
ftr-497	790	7	of	of	ADP
ftr-497	790	8	withdrawal	withdrawal	NOUN
ftr-497	790	9	rights	right	NOUN
ftr-497	790	10	,	,	PUNCT
ftr-497	790	11	as	as	SCONJ
ftr-497	790	12	described	describe	VERB
ftr-497	790	13	above	above	ADV
ftr-497	790	14	,	,	PUNCT
ftr-497	790	15	the	the	DET
ftr-497	790	16	exclusion	exclusion	NOUN
ftr-497	790	17	permits	permit	VERB
ftr-497	790	18	highly	highly	ADV
ftr-497	790	19	leveraged	leverage	VERB
ftr-497	790	20	gifts	gift	NOUN
ftr-497	790	21	of	of	ADP
ftr-497	790	22	life	life	NOUN
ftr-497	790	23	insurance	insurance	NOUN
ftr-497	790	24	in	in	ADP
ftr-497	790	25	trust	trust	NOUN
ftr-497	790	26	.	.	PUNCT
ftr-497	791	1	115	115	NUM
ftr-497	791	2	third	third	ADJ
ftr-497	791	3	,	,	PUNCT
ftr-497	791	4	the	the	DET
ftr-497	791	5	annual	annual	ADJ
ftr-497	791	6	exclusion	exclusion	NOUN
ftr-497	791	7	also	also	ADV
ftr-497	791	8	protects	protect	VERB
ftr-497	791	9	some	some	DET
ftr-497	791	10	transfers	transfer	NOUN
ftr-497	791	11	that	that	PRON
ftr-497	791	12	are	be	AUX
ftr-497	791	13	asserted	assert	VERB
ftr-497	791	14	to	to	PART
ftr-497	791	15	be	be	AUX
ftr-497	791	16	for	for	ADP
ftr-497	791	17	support	support	NOUN
ftr-497	791	18	,	,	PUNCT
ftr-497	791	19	but	but	CCONJ
ftr-497	791	20	which	which	PRON
ftr-497	791	21	are	be	AUX
ftr-497	791	22	not	not	PART
ftr-497	791	23	clearly	clearly	ADV
ftr-497	791	24	outside	outside	ADP
ftr-497	791	25	the	the	DET
ftr-497	791	26	scope	scope	NOUN
ftr-497	791	27	of	of	ADP
ftr-497	791	28	the	the	DET
ftr-497	791	29	transfer	transfer	NOUN
ftr-497	791	30	tax	tax	NOUN
ftr-497	791	31	system	system	NOUN
ftr-497	791	32	.	.	PUNCT
ftr-497	791	33	"	"	PUNCT
ftr-497	792	1	6	6	NUM
ftr-497	792	2	finally	finally	ADV
ftr-497	792	3	,	,	PUNCT
ftr-497	792	4	the	the	DET
ftr-497	792	5	annual	annual	ADJ
ftr-497	792	6	exclusion	exclusion	NOUN
ftr-497	792	7	serves	serve	VERB
ftr-497	792	8	the	the	DET
ftr-497	792	9	function	function	NOUN
ftr-497	792	10	congress	congress	PROPN
ftr-497	792	11	intended	intend	VERB
ftr-497	792	12	for	for	ADP
ftr-497	792	13	it	it	PRON
ftr-497	792	14	-	-	PUNCT
ftr-497	792	15	the	the	DET
ftr-497	792	16	prevention	prevention	NOUN
ftr-497	792	17	of	of	ADP
ftr-497	792	18	transfer	transfer	NOUN
ftr-497	792	19	tax	tax	NOUN
ftr-497	792	20	consequences	consequence	NOUN
ftr-497	792	21	with	with	ADP
ftr-497	792	22	respect	respect	NOUN
ftr-497	792	23	to	to	ADP
ftr-497	792	24	normal	normal	ADJ
ftr-497	792	25	family	family	NOUN
ftr-497	792	26	,	,	PUNCT
ftr-497	792	27	holiday	holiday	NOUN
ftr-497	792	28	and	and	CCONJ
ftr-497	792	29	wedding	wedding	NOUN
ftr-497	792	30	gifts	gift	NOUN
ftr-497	792	31	.	.	PUNCT
ftr-497	793	1	1	1	X
ftr-497	793	2	.	.	X
ftr-497	793	3	significant	significant	ADJ
ftr-497	793	4	wealth	wealth	NOUN
ftr-497	793	5	transfers	transfer	NOUN
ftr-497	793	6	a.	a.	NOUN
ftr-497	793	7	direct	direct	ADV
ftr-497	793	8	gifts.-by	gifts.-by	AUX
ftr-497	793	9	increasing	increase	VERB
ftr-497	793	10	the	the	DET
ftr-497	793	11	exclusion	exclusion	NOUN
ftr-497	793	12	to	to	ADP
ftr-497	793	13	$	$	SYM
ftr-497	793	14	10,000/$20,000	10,000/$20,000	NUM
ftr-497	793	15	a	a	DET
ftr-497	793	16	year	year	NOUN
ftr-497	793	17	,	,	PUNCT
ftr-497	793	18	congress	congress	PROPN
ftr-497	793	19	opened	open	VERB
ftr-497	793	20	the	the	DET
ftr-497	793	21	door	door	NOUN
ftr-497	793	22	for	for	ADP
ftr-497	793	23	persons	person	NOUN
ftr-497	793	24	with	with	ADP
ftr-497	793	25	substantial	substantial	ADJ
ftr-497	793	26	wealth	wealth	NOUN
ftr-497	793	27	to	to	PART
ftr-497	793	28	make	make	VERB
ftr-497	793	29	very	very	ADV
ftr-497	793	30	large	large	ADJ
ftr-497	793	31	transfers	transfer	NOUN
ftr-497	793	32	over	over	ADP
ftr-497	793	33	time	time	NOUN
ftr-497	793	34	while	while	SCONJ
ftr-497	793	35	effectively	effectively	ADV
ftr-497	793	36	avoiding	avoid	VERB
ftr-497	793	37	gift	gift	NOUN
ftr-497	793	38	,	,	PUNCT
ftr-497	793	39	estate	estate	NOUN
ftr-497	793	40	,	,	PUNCT
ftr-497	793	41	and	and	CCONJ
ftr-497	793	42	even	even	ADV
ftr-497	793	43	generation	generation	NOUN
ftr-497	793	44	-	-	PUNCT
ftr-497	793	45	skipping	skip	VERB
ftr-497	793	46	transfer	transfer	NOUN
ftr-497	793	47	tax	tax	NOUN
ftr-497	793	48	on	on	ADP
ftr-497	793	49	those	those	DET
ftr-497	793	50	transfers	transfer	NOUN
ftr-497	793	51	.	.	PUNCT
ftr-497	794	1	consider	consider	VERB
ftr-497	794	2	a	a	DET
ftr-497	794	3	family	family	NOUN
ftr-497	794	4	with	with	ADP
ftr-497	794	5	three	three	NUM
ftr-497	794	6	adult	adult	NOUN
ftr-497	794	7	children	child	NOUN
ftr-497	794	8	;	;	PUNCT
ftr-497	794	9	each	each	DET
ftr-497	794	10	child	child	NOUN
ftr-497	794	11	is	be	AUX
ftr-497	794	12	married	marry	VERB
ftr-497	794	13	and	and	CCONJ
ftr-497	794	14	has	have	VERB
ftr-497	794	15	two	two	NUM
ftr-497	794	16	children	child	NOUN
ftr-497	794	17	of	of	ADP
ftr-497	794	18	his	his	PRON
ftr-497	794	19	or	or	CCONJ
ftr-497	794	20	her	her	PRON
ftr-497	794	21	own	own	ADJ
ftr-497	794	22	.	.	PUNCT
ftr-497	795	1	if	if	SCONJ
ftr-497	795	2	the	the	DET
ftr-497	795	3	parents	parent	NOUN
ftr-497	795	4	have	have	VERB
ftr-497	795	5	sufficient	sufficient	ADJ
ftr-497	795	6	wealth	wealth	NOUN
ftr-497	795	7	,	,	PUNCT
ftr-497	795	8	each	each	DET
ftr-497	795	9	year	year	NOUN
ftr-497	795	10	they	they	PRON
ftr-497	795	11	can	can	AUX
ftr-497	795	12	transfer	transfer	VERB
ftr-497	795	13	$	$	SYM
ftr-497	795	14	240,000	240,000	NUM
ftr-497	795	15	to	to	ADP
ftr-497	795	16	their	their	PRON
ftr-497	795	17	children	child	NOUN
ftr-497	795	18	,	,	PUNCT
ftr-497	795	19	the	the	DET
ftr-497	795	20	spouses	spouse	NOUN
ftr-497	795	21	of	of	ADP
ftr-497	795	22	their	their	PRON
ftr-497	795	23	children	child	NOUN
ftr-497	795	24	and	and	CCONJ
ftr-497	795	25	their	their	PRON
ftr-497	795	26	grandchildren	grandchild	NOUN
ftr-497	795	27	.	.	PUNCT
ftr-497	796	1	if	if	SCONJ
ftr-497	796	2	the	the	DET
ftr-497	796	3	parents	parent	NOUN
ftr-497	796	4	have	have	VERB
ftr-497	796	5	a	a	DET
ftr-497	796	6	base	base	NOUN
ftr-497	796	7	of	of	ADP
ftr-497	796	8	wealth	wealth	NOUN
ftr-497	796	9	sufficient	sufficient	ADJ
ftr-497	796	10	to	to	PART
ftr-497	796	11	permit	permit	VERB
ftr-497	796	12	such	such	ADJ
ftr-497	796	13	transfers	transfer	NOUN
ftr-497	796	14	on	on	ADP
ftr-497	796	15	a	a	DET
ftr-497	796	16	regular	regular	ADJ
ftr-497	796	17	basis	basis	NOUN
ftr-497	796	18	,	,	PUNCT
ftr-497	796	19	it	it	PRON
ftr-497	796	20	is	be	AUX
ftr-497	796	21	virtually	virtually	ADV
ftr-497	796	22	certain	certain	ADJ
ftr-497	796	23	that	that	SCONJ
ftr-497	796	24	113	113	NUM
ftr-497	796	25	.	.	PUNCT
ftr-497	797	1	see	see	VERB
ftr-497	797	2	infra	infra	NOUN
ftr-497	797	3	part	part	NOUN
ftr-497	797	4	iii	iii	X
ftr-497	797	5	c	c	NOUN
ftr-497	797	6	1	1	NUM
ftr-497	797	7	a.	a.	NOUN
ftr-497	797	8	114	114	NUM
ftr-497	797	9	.	.	PUNCT
ftr-497	798	1	see	see	VERB
ftr-497	798	2	infra	infra	NOUN
ftr-497	798	3	part	part	NOUN
ftr-497	798	4	iii	iii	X
ftr-497	798	5	c	c	NOUN
ftr-497	798	6	1	1	NUM
ftr-497	798	7	c.	c.	NOUN
ftr-497	798	8	115	115	NUM
ftr-497	798	9	.	.	PUNCT
ftr-497	799	1	seeinfra	seeinfra	PROPN
ftr-497	799	2	part	part	NOUN
ftr-497	799	3	iii	iii	X
ftr-497	799	4	c	c	X
ftr-497	799	5	l	l	PROPN
ftr-497	799	6	b.	b.	PROPN
ftr-497	799	7	116	116	NUM
ftr-497	799	8	.	.	PUNCT
ftr-497	800	1	see	see	VERB
ftr-497	800	2	infra	infra	NOUN
ftr-497	800	3	part	part	NOUN
ftr-497	800	4	iii	iii	X
ftr-497	800	5	c	c	NOUN
ftr-497	800	6	2	2	NUM
ftr-497	800	7	,	,	PUNCT
ftr-497	800	8	3	3	NUM
ftr-497	800	9	.	.	SYM
ftr-497	800	10	19931	19931	NUM
ftr-497	800	11	florida	florida	PROPN
ftr-497	800	12	tax	tax	PROPN
ftr-497	800	13	review	review	NOUN
ftr-497	800	14	the	the	DET
ftr-497	800	15	estate	estate	NOUN
ftr-497	800	16	of	of	ADP
ftr-497	800	17	the	the	DET
ftr-497	800	18	longest	long	ADJ
ftr-497	800	19	living	live	VERB
ftr-497	800	20	parent	parent	NOUN
ftr-497	800	21	would	would	AUX
ftr-497	800	22	be	be	AUX
ftr-497	800	23	taxable	taxable	ADJ
ftr-497	800	24	at	at	ADP
ftr-497	800	25	fifty	fifty	NUM
ftr-497	800	26	percent	percent	NOUN
ftr-497	800	27	.	.	PUNCT
ftr-497	800	28	"	"	PUNCT
ftr-497	801	1	7	7	NUM
ftr-497	801	2	thus	thus	ADV
ftr-497	801	3	,	,	PUNCT
ftr-497	801	4	each	each	DET
ftr-497	801	5	set	set	NOUN
ftr-497	801	6	of	of	ADP
ftr-497	801	7	annual	annual	ADJ
ftr-497	801	8	gifts	gift	NOUN
ftr-497	801	9	permits	permit	VERB
ftr-497	801	10	the	the	DET
ftr-497	801	11	family	family	NOUN
ftr-497	801	12	to	to	PART
ftr-497	801	13	avoid	avoid	VERB
ftr-497	801	14	$	$	SYM
ftr-497	801	15	120,000	120,000	NUM
ftr-497	801	16	of	of	ADP
ftr-497	801	17	transfer	transfer	NOUN
ftr-497	801	18	taxes	taxis	NOUN
ftr-497	801	19	.	.	PUNCT
ftr-497	801	20	"	"	PUNCT
ftr-497	802	1	8	8	NUM
ftr-497	802	2	the	the	DET
ftr-497	802	3	gifts	gift	NOUN
ftr-497	802	4	to	to	ADP
ftr-497	802	5	the	the	DET
ftr-497	802	6	grandchildren	grandchild	NOUN
ftr-497	802	7	,	,	PUNCT
ftr-497	802	8	totalling	total	VERB
ftr-497	802	9	$	$	SYM
ftr-497	802	10	120,000	120,000	NUM
ftr-497	802	11	a	a	DET
ftr-497	802	12	year	year	NOUN
ftr-497	802	13	,	,	PUNCT
ftr-497	802	14	may	may	AUX
ftr-497	802	15	also	also	ADV
ftr-497	802	16	avoid	avoid	VERB
ftr-497	802	17	gstt	gstt	NOUN
ftr-497	802	18	,	,	PUNCT
ftr-497	802	19	thus	thus	ADV
ftr-497	802	20	saving	save	VERB
ftr-497	802	21	another	another	DET
ftr-497	802	22	$	$	SYM
ftr-497	802	23	60,000	60,000	NUM
ftr-497	802	24	in	in	ADP
ftr-497	802	25	transfer	transfer	NOUN
ftr-497	802	26	taxes	taxis	NOUN
ftr-497	802	27	.	.	PUNCT
ftr-497	803	1	"19	"19	NOUN
ftr-497	803	2	note	note	VERB
ftr-497	803	3	that	that	SCONJ
ftr-497	803	4	over	over	ADP
ftr-497	803	5	ten	ten	NUM
ftr-497	803	6	years	year	NOUN
ftr-497	803	7	'	'	PART
ftr-497	803	8	time	time	NOUN
ftr-497	803	9	,	,	PUNCT
ftr-497	803	10	the	the	DET
ftr-497	803	11	parents	parent	NOUN
ftr-497	803	12	can	can	AUX
ftr-497	803	13	transfer	transfer	VERB
ftr-497	803	14	twice	twice	ADV
ftr-497	803	15	as	as	ADV
ftr-497	803	16	much	much	ADJ
ftr-497	803	17	as	as	SCONJ
ftr-497	803	18	the	the	DET
ftr-497	803	19	unified	unified	ADJ
ftr-497	803	20	credit	credit	NOUN
ftr-497	803	21	would	would	AUX
ftr-497	803	22	otherwise	otherwise	ADV
ftr-497	803	23	protect	protect	VERB
ftr-497	803	24	from	from	ADP
ftr-497	803	25	tax	tax	NOUN
ftr-497	803	26	without	without	ADP
ftr-497	803	27	using	use	VERB
ftr-497	803	28	up	up	ADP
ftr-497	803	29	any	any	DET
ftr-497	803	30	portion	portion	NOUN
ftr-497	803	31	of	of	ADP
ftr-497	803	32	the	the	DET
ftr-497	803	33	unified	unified	ADJ
ftr-497	803	34	credit.12	credit.12	NOUN
ftr-497	803	35	under	under	ADP
ftr-497	803	36	the	the	DET
ftr-497	803	37	same	same	ADJ
ftr-497	803	38	example	example	NOUN
ftr-497	803	39	,	,	PUNCT
ftr-497	803	40	those	those	PRON
ftr-497	803	41	who	who	PRON
ftr-497	803	42	have	have	VERB
ftr-497	803	43	such	such	ADJ
ftr-497	803	44	large	large	ADJ
ftr-497	803	45	estates	estate	NOUN
ftr-497	803	46	that	that	SCONJ
ftr-497	803	47	congress	congress	PROPN
ftr-497	803	48	has	have	AUX
ftr-497	803	49	made	make	VERB
ftr-497	803	50	the	the	DET
ftr-497	803	51	policy	policy	NOUN
ftr-497	803	52	judgment	judgment	NOUN
ftr-497	803	53	to	to	PART
ftr-497	803	54	deny	deny	VERB
ftr-497	803	55	them	they	PRON
ftr-497	803	56	the	the	DET
ftr-497	803	57	benefit	benefit	NOUN
ftr-497	803	58	of	of	ADP
ftr-497	803	59	the	the	DET
ftr-497	803	60	unified	unified	ADJ
ftr-497	803	61	credit	credit	NOUN
ftr-497	803	62	by	by	ADP
ftr-497	803	63	the	the	DET
ftr-497	803	64	imposition	imposition	NOUN
ftr-497	803	65	of	of	ADP
ftr-497	803	66	the	the	DET
ftr-497	803	67	five	five	NUM
ftr-497	803	68	percent	percent	NOUN
ftr-497	803	69	add	add	VERB
ftr-497	803	70	-	-	PUNCT
ftr-497	803	71	on	on	ADP
ftr-497	803	72	tax	tax	NOUN
ftr-497	803	73	can	can	AUX
ftr-497	803	74	use	use	VERB
ftr-497	803	75	the	the	DET
ftr-497	803	76	annual	annual	ADJ
ftr-497	803	77	exclusion	exclusion	NOUN
ftr-497	803	78	to	to	PART
ftr-497	803	79	give	give	VERB
ftr-497	803	80	away	away	ADP
ftr-497	803	81	twice	twice	ADV
ftr-497	803	82	as	as	ADV
ftr-497	803	83	much	much	ADJ
ftr-497	803	84	as	as	SCONJ
ftr-497	803	85	the	the	DET
ftr-497	803	86	unified	unified	ADJ
ftr-497	803	87	credit	credit	NOUN
ftr-497	803	88	would	would	AUX
ftr-497	803	89	permit	permit	VERB
ftr-497	803	90	with	with	ADP
ftr-497	803	91	no	no	DET
ftr-497	803	92	transfer	transfer	NOUN
ftr-497	803	93	tax	tax	NOUN
ftr-497	803	94	consequences	consequence	NOUN
ftr-497	803	95	at	at	ADP
ftr-497	803	96	all.1	all.1	ADV
ftr-497	803	97	if	if	SCONJ
ftr-497	803	98	the	the	DET
ftr-497	803	99	property	property	NOUN
ftr-497	803	100	given	give	VERB
ftr-497	803	101	away	away	ADP
ftr-497	803	102	under	under	ADP
ftr-497	803	103	the	the	DET
ftr-497	803	104	annual	annual	ADJ
ftr-497	803	105	exclusion	exclusion	NOUN
ftr-497	803	106	is	be	AUX
ftr-497	803	107	of	of	ADP
ftr-497	803	108	a	a	DET
ftr-497	803	109	type	type	NOUN
ftr-497	803	110	that	that	PRON
ftr-497	803	111	is	be	AUX
ftr-497	803	112	subject	subject	ADJ
ftr-497	803	113	to	to	ADP
ftr-497	803	114	a	a	DET
ftr-497	803	115	valuation	valuation	NOUN
ftr-497	803	116	discount	discount	NOUN
ftr-497	803	117	,	,	PUNCT
ftr-497	803	118	such	such	ADJ
ftr-497	803	119	as	as	ADP
ftr-497	803	120	a	a	DET
ftr-497	803	121	minority	minority	NOUN
ftr-497	803	122	interest	interest	NOUN
ftr-497	803	123	in	in	ADP
ftr-497	803	124	a	a	DET
ftr-497	803	125	closelyheld	closelyheld	NOUN
ftr-497	803	126	business	business	NOUN
ftr-497	803	127	,	,	PUNCT
ftr-497	803	128	the	the	DET
ftr-497	803	129	potential	potential	NOUN
ftr-497	803	130	for	for	ADP
ftr-497	803	131	transferring	transfer	VERB
ftr-497	803	132	wealth	wealth	NOUN
ftr-497	803	133	becomes	become	VERB
ftr-497	803	134	much	much	ADV
ftr-497	803	135	greater	great	ADJ
ftr-497	803	136	.	.	PUNCT
ftr-497	804	1	for	for	ADP
ftr-497	804	2	example	example	NOUN
ftr-497	804	3	,	,	PUNCT
ftr-497	804	4	assume	assume	VERB
ftr-497	804	5	an	an	DET
ftr-497	804	6	individual	individual	NOUN
ftr-497	804	7	is	be	AUX
ftr-497	804	8	the	the	DET
ftr-497	804	9	controlling	control	VERB
ftr-497	804	10	shareholder	shareholder	NOUN
ftr-497	804	11	in	in	ADP
ftr-497	804	12	a	a	DET
ftr-497	804	13	familyowned	familyowne	VERB
ftr-497	804	14	corporation	corporation	NOUN
ftr-497	804	15	and	and	CCONJ
ftr-497	804	16	makes	make	VERB
ftr-497	804	17	gifts	gift	NOUN
ftr-497	804	18	of	of	ADP
ftr-497	804	19	minority	minority	NOUN
ftr-497	804	20	interests	interest	NOUN
ftr-497	804	21	in	in	ADP
ftr-497	804	22	the	the	DET
ftr-497	804	23	stock	stock	NOUN
ftr-497	804	24	of	of	ADP
ftr-497	804	25	the	the	DET
ftr-497	804	26	business	business	NOUN
ftr-497	804	27	to	to	ADP
ftr-497	804	28	each	each	PRON
ftr-497	804	29	of	of	ADP
ftr-497	804	30	his	his	PRON
ftr-497	804	31	children	child	NOUN
ftr-497	804	32	each	each	DET
ftr-497	804	33	year	year	NOUN
ftr-497	804	34	.	.	PUNCT
ftr-497	805	1	the	the	DET
ftr-497	805	2	value	value	NOUN
ftr-497	805	3	of	of	ADP
ftr-497	805	4	those	those	DET
ftr-497	805	5	stock	stock	NOUN
ftr-497	805	6	gifts	gift	NOUN
ftr-497	805	7	may	may	AUX
ftr-497	805	8	be	be	AUX
ftr-497	805	9	substantially	substantially	ADV
ftr-497	805	10	discounted	discount	VERB
ftr-497	805	11	in	in	ADP
ftr-497	805	12	recognition	recognition	NOUN
ftr-497	805	13	of	of	ADP
ftr-497	805	14	the	the	DET
ftr-497	805	15	fact	fact	NOUN
ftr-497	805	16	that	that	SCONJ
ftr-497	805	17	the	the	DET
ftr-497	805	18	shares	share	NOUN
ftr-497	805	19	given	give	VERB
ftr-497	805	20	do	do	AUX
ftr-497	805	21	not	not	PART
ftr-497	805	22	permit	permit	VERB
ftr-497	805	23	the	the	DET
ftr-497	805	24	donee	donee	NOUN
ftr-497	805	25	to	to	PART
ftr-497	805	26	control	control	VERB
ftr-497	805	27	the	the	DET
ftr-497	805	28	business	business	NOUN
ftr-497	805	29	and	and	CCONJ
ftr-497	805	30	the	the	DET
ftr-497	805	31	difficulty	difficulty	NOUN
ftr-497	805	32	of	of	ADP
ftr-497	805	33	marketing	market	VERB
ftr-497	805	34	a	a	DET
ftr-497	805	35	noncontrolling	noncontrolling	NOUN
ftr-497	805	36	interest	interest	NOUN
ftr-497	805	37	in	in	ADP
ftr-497	805	38	a	a	DET
ftr-497	805	39	stock	stock	NOUN
ftr-497	805	40	not	not	PART
ftr-497	805	41	traded	trade	VERB
ftr-497	805	42	on	on	ADP
ftr-497	805	43	a	a	DET
ftr-497	805	44	regular	regular	ADJ
ftr-497	805	45	exchange	exchange	NOUN
ftr-497	805	46	.	.	PUNCT
ftr-497	806	1	2	2	NUM
ftr-497	806	2	2	2	NUM
ftr-497	806	3	the	the	DET
ftr-497	806	4	tax	tax	NOUN
ftr-497	806	5	court	court	NOUN
ftr-497	806	6	has	have	AUX
ftr-497	806	7	recognized	recognize	VERB
ftr-497	806	8	discounts	discount	NOUN
ftr-497	806	9	of	of	ADP
ftr-497	806	10	as	as	ADV
ftr-497	806	11	much	much	ADJ
ftr-497	806	12	as	as	ADP
ftr-497	806	13	fifty	fifty	NUM
ftr-497	806	14	percent	percent	NOUN
ftr-497	806	15	on	on	ADP
ftr-497	806	16	certain	certain	ADJ
ftr-497	806	17	117	117	NUM
ftr-497	806	18	.	.	PUNCT
ftr-497	807	1	this	this	DET
ftr-497	807	2	rate	rate	NOUN
ftr-497	807	3	is	be	AUX
ftr-497	807	4	imposed	impose	VERB
ftr-497	807	5	on	on	ADP
ftr-497	807	6	taxable	taxable	ADJ
ftr-497	807	7	transfers	transfer	NOUN
ftr-497	807	8	in	in	ADP
ftr-497	807	9	excess	excess	NOUN
ftr-497	807	10	of	of	ADP
ftr-497	807	11	$	$	SYM
ftr-497	807	12	2.5	2.5	NUM
ftr-497	807	13	million	million	NUM
ftr-497	807	14	.	.	PUNCT
ftr-497	808	1	irc	irc	PROPN
ftr-497	808	2	§	§	PROPN
ftr-497	808	3	2001(c	2001(c	NOUN
ftr-497	808	4	)	)	PUNCT
ftr-497	808	5	.	.	PUNCT
ftr-497	809	1	118	118	NUM
ftr-497	809	2	.	.	X
ftr-497	810	1	.50	.50	NUM
ftr-497	810	2	(	(	PUNCT
ftr-497	810	3	estate	estate	NOUN
ftr-497	810	4	tax	tax	NOUN
ftr-497	810	5	rate	rate	NOUN
ftr-497	810	6	)	)	PUNCT
ftr-497	810	7	x	x	SYM
ftr-497	810	8	$	$	SYM
ftr-497	810	9	240,000	240,000	NUM
ftr-497	810	10	(	(	PUNCT
ftr-497	810	11	amount	amount	NOUN
ftr-497	810	12	of	of	ADP
ftr-497	810	13	gifts	gift	NOUN
ftr-497	810	14	)	)	PUNCT
ftr-497	810	15	=	=	SYM
ftr-497	810	16	$	$	SYM
ftr-497	810	17	120,000	120,000	NUM
ftr-497	810	18	.	.	PUNCT
ftr-497	811	1	119	119	NUM
ftr-497	811	2	.	.	PUNCT
ftr-497	812	1	the	the	DET
ftr-497	812	2	transfers	transfer	NOUN
ftr-497	812	3	to	to	ADP
ftr-497	812	4	the	the	DET
ftr-497	812	5	grandchildren	grandchild	NOUN
ftr-497	812	6	will	will	AUX
ftr-497	812	7	avoid	avoid	VERB
ftr-497	812	8	gstt	gstt	NOUN
ftr-497	812	9	if	if	SCONJ
ftr-497	812	10	made	make	VERB
ftr-497	812	11	outright	outright	ADJ
ftr-497	812	12	.	.	PUNCT
ftr-497	813	1	irc	irc	PROPN
ftr-497	813	2	§	§	PROPN
ftr-497	813	3	§	§	PROPN
ftr-497	813	4	2642(c)(1	2642(c)(1	NUM
ftr-497	813	5	)	)	PUNCT
ftr-497	813	6	,	,	PUNCT
ftr-497	813	7	(	(	PUNCT
ftr-497	813	8	3	3	NUM
ftr-497	813	9	)	)	PUNCT
ftr-497	813	10	.	.	PUNCT
ftr-497	814	1	however	however	ADV
ftr-497	814	2	,	,	PUNCT
ftr-497	814	3	if	if	SCONJ
ftr-497	814	4	the	the	DET
ftr-497	814	5	transfers	transfer	NOUN
ftr-497	814	6	are	be	AUX
ftr-497	814	7	in	in	ADP
ftr-497	814	8	trust	trust	NOUN
ftr-497	814	9	,	,	PUNCT
ftr-497	814	10	they	they	PRON
ftr-497	814	11	can	can	AUX
ftr-497	814	12	avoid	avoid	VERB
ftr-497	814	13	gst	gst	NOUN
ftr-497	814	14	"	"	PUNCT
ftr-497	814	15	only	only	ADV
ftr-497	814	16	if	if	SCONJ
ftr-497	814	17	various	various	ADJ
ftr-497	814	18	requirements	requirement	NOUN
ftr-497	814	19	are	be	AUX
ftr-497	814	20	satisfied	satisfied	ADJ
ftr-497	814	21	.	.	PUNCT
ftr-497	815	1	irc	irc	PROPN
ftr-497	815	2	§	§	PROPN
ftr-497	815	3	2642(c	2642(c	NOUN
ftr-497	815	4	)	)	PUNCT
ftr-497	815	5	.	.	PUNCT
ftr-497	816	1	the	the	DET
ftr-497	816	2	six	six	NUM
ftr-497	816	3	grandchildren	grandchild	NOUN
ftr-497	816	4	would	would	AUX
ftr-497	816	5	receive	receive	VERB
ftr-497	816	6	$	$	SYM
ftr-497	816	7	20,000	20,000	NUM
ftr-497	816	8	each	each	PRON
ftr-497	816	9	(	(	PUNCT
ftr-497	816	10	$	$	SYM
ftr-497	816	11	10,000	10,000	NUM
ftr-497	816	12	from	from	ADP
ftr-497	816	13	each	each	DET
ftr-497	816	14	donor	donor	NOUN
ftr-497	816	15	grandparent	grandparent	NOUN
ftr-497	816	16	)	)	PUNCT
ftr-497	816	17	.	.	PUNCT
ftr-497	817	1	since	since	SCONJ
ftr-497	817	2	the	the	DET
ftr-497	817	3	gst	gst	NOUN
ftr-497	817	4	"	"	PUNCT
ftr-497	817	5	is	be	AUX
ftr-497	817	6	imposed	impose	VERB
ftr-497	817	7	at	at	ADP
ftr-497	817	8	a	a	DET
ftr-497	817	9	flat	flat	ADJ
ftr-497	817	10	50	50	NUM
ftr-497	817	11	%	%	NOUN
ftr-497	817	12	,	,	PUNCT
ftr-497	817	13	the	the	DET
ftr-497	817	14	gstt	gstt	NOUN
ftr-497	817	15	savings	saving	NOUN
ftr-497	817	16	available	available	ADJ
ftr-497	817	17	is	be	AUX
ftr-497	817	18	at	at	ADV
ftr-497	817	19	least	least	ADJ
ftr-497	817	20	50	50	NUM
ftr-497	817	21	%	%	NOUN
ftr-497	817	22	of	of	ADP
ftr-497	817	23	$	$	SYM
ftr-497	817	24	120,000	120,000	NUM
ftr-497	817	25	or	or	CCONJ
ftr-497	817	26	$	$	SYM
ftr-497	817	27	60,000	60,000	NUM
ftr-497	817	28	.	.	PUNCT
ftr-497	818	1	in	in	ADP
ftr-497	818	2	fact	fact	NOUN
ftr-497	818	3	,	,	PUNCT
ftr-497	818	4	since	since	SCONJ
ftr-497	818	5	the	the	DET
ftr-497	818	6	payment	payment	NOUN
ftr-497	818	7	of	of	ADP
ftr-497	818	8	gstr	gstr	NOUN
ftr-497	818	9	by	by	ADP
ftr-497	818	10	the	the	DET
ftr-497	818	11	donor	donor	NOUN
ftr-497	818	12	of	of	ADP
ftr-497	818	13	a	a	DET
ftr-497	818	14	direct	direct	ADJ
ftr-497	818	15	skip	skip	NOUN
ftr-497	818	16	is	be	AUX
ftr-497	818	17	itself	itself	PRON
ftr-497	818	18	considered	consider	VERB
ftr-497	818	19	an	an	DET
ftr-497	818	20	additional	additional	ADJ
ftr-497	818	21	gift	gift	NOUN
ftr-497	818	22	by	by	ADP
ftr-497	818	23	the	the	DET
ftr-497	818	24	donor	donor	NOUN
ftr-497	818	25	under	under	ADP
ftr-497	818	26	section	section	NOUN
ftr-497	818	27	2515	2515	NUM
ftr-497	818	28	,	,	PUNCT
ftr-497	818	29	the	the	DET
ftr-497	818	30	savings	saving	NOUN
ftr-497	818	31	from	from	ADP
ftr-497	818	32	avoiding	avoid	VERB
ftr-497	818	33	gstt	gstt	NOUN
ftr-497	818	34	is	be	AUX
ftr-497	818	35	possibly	possibly	ADV
ftr-497	818	36	as	as	ADV
ftr-497	818	37	much	much	ADJ
ftr-497	818	38	as	as	ADP
ftr-497	818	39	$	$	SYM
ftr-497	818	40	90,000	90,000	NUM
ftr-497	818	41	under	under	ADP
ftr-497	818	42	these	these	DET
ftr-497	818	43	facts	fact	NOUN
ftr-497	818	44	(	(	PUNCT
ftr-497	818	45	$	$	SYM
ftr-497	818	46	60,000	60,000	NUM
ftr-497	818	47	of	of	ADP
ftr-497	818	48	gstt	gstt	NOUN
ftr-497	818	49	and	and	CCONJ
ftr-497	818	50	$	$	SYM
ftr-497	818	51	30,000	30,000	NUM
ftr-497	818	52	of	of	ADP
ftr-497	818	53	gift	gift	NOUN
ftr-497	818	54	tax	tax	NOUN
ftr-497	818	55	)	)	PUNCT
ftr-497	818	56	.	.	PUNCT
ftr-497	819	1	120	120	NUM
ftr-497	819	2	.	.	PUNCT
ftr-497	820	1	the	the	DET
ftr-497	820	2	unified	unified	ADJ
ftr-497	820	3	credit	credit	NOUN
ftr-497	820	4	protects	protect	VERB
ftr-497	820	5	$	$	SYM
ftr-497	820	6	600,000	600,000	NUM
ftr-497	820	7	of	of	ADP
ftr-497	820	8	property	property	NOUN
ftr-497	820	9	from	from	ADP
ftr-497	820	10	tax	tax	NOUN
ftr-497	820	11	.	.	PUNCT
ftr-497	821	1	see	see	VERB
ftr-497	821	2	irc	irc	PROPN
ftr-497	821	3	§	§	PROPN
ftr-497	821	4	2016(a	2016(a	NUM
ftr-497	821	5	)	)	PUNCT
ftr-497	821	6	.	.	PUNCT
ftr-497	822	1	therefore	therefore	ADV
ftr-497	822	2	,	,	PUNCT
ftr-497	822	3	a	a	DET
ftr-497	822	4	husband	husband	NOUN
ftr-497	822	5	and	and	CCONJ
ftr-497	822	6	wife	wife	NOUN
ftr-497	822	7	who	who	PRON
ftr-497	822	8	plan	plan	VERB
ftr-497	822	9	properly	properly	ADV
ftr-497	822	10	can	can	AUX
ftr-497	822	11	pass	pass	VERB
ftr-497	822	12	$	$	SYM
ftr-497	822	13	1.2	1.2	NUM
ftr-497	822	14	million	million	NUM
ftr-497	822	15	free	free	ADJ
ftr-497	822	16	of	of	ADP
ftr-497	822	17	federal	federal	ADJ
ftr-497	822	18	transfer	transfer	NOUN
ftr-497	822	19	tax	tax	NOUN
ftr-497	822	20	.	.	PUNCT
ftr-497	823	1	ten	ten	NUM
ftr-497	823	2	years	year	NOUN
ftr-497	823	3	of	of	ADP
ftr-497	823	4	split	split	ADJ
ftr-497	823	5	annual	annual	ADJ
ftr-497	823	6	exclusion	exclusion	NOUN
ftr-497	823	7	gifts	gift	NOUN
ftr-497	823	8	to	to	ADP
ftr-497	823	9	12	12	NUM
ftr-497	823	10	people	people	NOUN
ftr-497	823	11	is	be	AUX
ftr-497	823	12	$	$	SYM
ftr-497	823	13	2.4	2.4	NUM
ftr-497	823	14	million	million	NUM
ftr-497	823	15	,	,	PUNCT
ftr-497	823	16	exactly	exactly	ADV
ftr-497	823	17	twice	twice	ADV
ftr-497	823	18	as	as	ADV
ftr-497	823	19	much	much	ADJ
ftr-497	823	20	.	.	PUNCT
ftr-497	824	1	121	121	NUM
ftr-497	824	2	.	.	PUNCT
ftr-497	825	1	as	as	SCONJ
ftr-497	825	2	noted	note	VERB
ftr-497	825	3	previously	previously	ADV
ftr-497	825	4	,	,	PUNCT
ftr-497	825	5	section	section	NOUN
ftr-497	825	6	2001(c)(3	2001(c)(3	NOUN
ftr-497	825	7	)	)	PUNCT
ftr-497	825	8	imposes	impose	VERB
ftr-497	825	9	a	a	DET
ftr-497	825	10	five	five	NUM
ftr-497	825	11	percent	percent	NOUN
ftr-497	825	12	add	add	VERB
ftr-497	825	13	-	-	PUNCT
ftr-497	825	14	on	on	ADP
ftr-497	825	15	tax	tax	NOUN
ftr-497	825	16	to	to	ADP
ftr-497	825	17	taxable	taxable	ADJ
ftr-497	825	18	transfers	transfer	NOUN
ftr-497	825	19	in	in	ADP
ftr-497	825	20	excess	excess	NOUN
ftr-497	825	21	of	of	ADP
ftr-497	825	22	$	$	SYM
ftr-497	825	23	10,000,000	10,000,000	NUM
ftr-497	825	24	and	and	CCONJ
ftr-497	825	25	up	up	ADP
ftr-497	825	26	to	to	PART
ftr-497	825	27	$	$	SYM
ftr-497	825	28	18,340,000	18,340,000	NUM
ftr-497	825	29	,	,	PUNCT
ftr-497	825	30	which	which	PRON
ftr-497	825	31	has	have	VERB
ftr-497	825	32	the	the	DET
ftr-497	825	33	effect	effect	NOUN
ftr-497	825	34	of	of	ADP
ftr-497	825	35	eliminating	eliminate	VERB
ftr-497	825	36	the	the	DET
ftr-497	825	37	benefit	benefit	NOUN
ftr-497	825	38	of	of	ADP
ftr-497	825	39	the	the	DET
ftr-497	825	40	unified	unified	ADJ
ftr-497	825	41	credit	credit	NOUN
ftr-497	825	42	and	and	CCONJ
ftr-497	825	43	the	the	DET
ftr-497	825	44	lower	low	ADJ
ftr-497	825	45	estate	estate	NOUN
ftr-497	825	46	tax	tax	NOUN
ftr-497	825	47	brackets	bracket	NOUN
ftr-497	825	48	.	.	PUNCT
ftr-497	826	1	however	however	ADV
ftr-497	826	2	,	,	PUNCT
ftr-497	826	3	the	the	DET
ftr-497	826	4	add	add	VERB
ftr-497	826	5	-	-	PUNCT
ftr-497	826	6	on	on	ADP
ftr-497	826	7	tax	tax	NOUN
ftr-497	826	8	would	would	AUX
ftr-497	826	9	do	do	VERB
ftr-497	826	10	nothing	nothing	PRON
ftr-497	826	11	to	to	PART
ftr-497	826	12	reduce	reduce	VERB
ftr-497	826	13	the	the	DET
ftr-497	826	14	benefit	benefit	NOUN
ftr-497	826	15	of	of	ADP
ftr-497	826	16	the	the	DET
ftr-497	826	17	use	use	NOUN
ftr-497	826	18	of	of	ADP
ftr-497	826	19	the	the	DET
ftr-497	826	20	annual	annual	ADJ
ftr-497	826	21	exclusion	exclusion	NOUN
ftr-497	826	22	.	.	PUNCT
ftr-497	827	1	consequently	consequently	ADV
ftr-497	827	2	,	,	PUNCT
ftr-497	827	3	a	a	DET
ftr-497	827	4	large	large	ADJ
ftr-497	827	5	annual	annual	ADJ
ftr-497	827	6	exclusion	exclusion	NOUN
ftr-497	827	7	is	be	AUX
ftr-497	827	8	highly	highly	ADV
ftr-497	827	9	inconsistent	inconsistent	ADJ
ftr-497	827	10	with	with	ADP
ftr-497	827	11	the	the	DET
ftr-497	827	12	policy	policy	NOUN
ftr-497	827	13	that	that	PRON
ftr-497	827	14	gave	give	VERB
ftr-497	827	15	rise	rise	NOUN
ftr-497	827	16	to	to	ADP
ftr-497	827	17	the	the	DET
ftr-497	827	18	five	five	NUM
ftr-497	827	19	percent	percent	NOUN
ftr-497	827	20	add	add	VERB
ftr-497	827	21	-	-	PUNCT
ftr-497	827	22	on	on	ADP
ftr-497	827	23	tax	tax	NOUN
ftr-497	827	24	.	.	PUNCT
ftr-497	828	1	122	122	NUM
ftr-497	828	2	.	.	PUNCT
ftr-497	829	1	rev	rev	PROPN
ftr-497	829	2	.	.	PUNCT
ftr-497	830	1	rul	rul	PROPN
ftr-497	830	2	.	.	PUNCT
ftr-497	831	1	93	93	NUM
ftr-497	831	2	-	-	SYM
ftr-497	831	3	12	12	NUM
ftr-497	831	4	,	,	PUNCT
ftr-497	831	5	1993	1993	NUM
ftr-497	831	6	-	-	SYM
ftr-497	831	7	7	7	NUM
ftr-497	831	8	i.r.b	i.r.b	NOUN
ftr-497	831	9	.	.	PUNCT
ftr-497	832	1	13	13	NUM
ftr-497	833	1	;	;	PUNCT
ftr-497	833	2	stephens	stephen	NOUN
ftr-497	833	3	,	,	PUNCT
ftr-497	833	4	et	et	PROPN
ftr-497	833	5	al	al	PROPN
ftr-497	833	6	.	.	PROPN
ftr-497	834	1	supra	supra	PROPN
ftr-497	834	2	note	note	PROPN
ftr-497	834	3	3	3	NUM
ftr-497	834	4	,	,	PUNCT
ftr-497	834	5	at	at	ADP
ftr-497	834	6	i	i	PRON
ftr-497	834	7	10.02[2][c	10.02[2][c	PROPN
ftr-497	834	8	]	]	PUNCT
ftr-497	834	9	.	.	PUNCT
ftr-497	835	1	[	[	X
ftr-497	835	2	vol	vol	NOUN
ftr-497	835	3	1:7	1:7	NUM
ftr-497	835	4	should	should	AUX
ftr-497	835	5	we	we	PRON
ftr-497	835	6	give	give	VERB
ftr-497	835	7	asway	asway	ADV
ftr-497	835	8	the	the	DET
ftr-497	835	9	annual	annual	ADJ
ftr-497	835	10	erclusion	erclusion	NOUN
ftr-497	835	11	?	?	PUNCT
ftr-497	836	1	types	type	NOUN
ftr-497	836	2	of	of	ADP
ftr-497	836	3	closely	closely	ADV
ftr-497	836	4	-	-	PUNCT
ftr-497	836	5	held	hold	VERB
ftr-497	836	6	business	business	NOUN
ftr-497	836	7	interests	interest	NOUN
ftr-497	836	8	.	.	PUNCT
ftr-497	837	1	"m	"m	VERB
ftr-497	837	2	nonetheless	nonetheless	ADV
ftr-497	837	3	,	,	PUNCT
ftr-497	837	4	if	if	SCONJ
ftr-497	837	5	the	the	DET
ftr-497	837	6	stock	stock	NOUN
ftr-497	837	7	that	that	PRON
ftr-497	837	8	was	be	AUX
ftr-497	837	9	the	the	DET
ftr-497	837	10	subject	subject	NOUN
ftr-497	837	11	of	of	ADP
ftr-497	837	12	the	the	DET
ftr-497	837	13	gift	gift	NOUN
ftr-497	837	14	is	be	AUX
ftr-497	837	15	later	later	ADV
ftr-497	837	16	sold	sell	VERB
ftr-497	837	17	as	as	ADP
ftr-497	837	18	a	a	DET
ftr-497	837	19	part	part	NOUN
ftr-497	837	20	of	of	ADP
ftr-497	837	21	a	a	DET
ftr-497	837	22	sale	sale	NOUN
ftr-497	837	23	of	of	ADP
ftr-497	837	24	the	the	DET
ftr-497	837	25	entire	entire	ADJ
ftr-497	837	26	business	business	NOUN
ftr-497	837	27	by	by	ADP
ftr-497	837	28	the	the	DET
ftr-497	837	29	family	family	NOUN
ftr-497	837	30	,	,	PUNCT
ftr-497	837	31	the	the	DET
ftr-497	837	32	person	person	NOUN
ftr-497	837	33	who	who	PRON
ftr-497	837	34	holds	hold	VERB
ftr-497	837	35	the	the	DET
ftr-497	837	36	gift	gift	NOUN
ftr-497	837	37	stock	stock	NOUN
ftr-497	837	38	will	will	AUX
ftr-497	837	39	be	be	AUX
ftr-497	837	40	able	able	ADJ
ftr-497	837	41	to	to	PART
ftr-497	837	42	realize	realize	VERB
ftr-497	837	43	the	the	DET
ftr-497	837	44	full	full	ADJ
ftr-497	837	45	value	value	NOUN
ftr-497	837	46	of	of	ADP
ftr-497	837	47	the	the	DET
ftr-497	837	48	stock	stock	NOUN
ftr-497	837	49	without	without	ADP
ftr-497	837	50	regard	regard	NOUN
ftr-497	837	51	to	to	ADP
ftr-497	837	52	its	its	PRON
ftr-497	837	53	minority	minority	NOUN
ftr-497	837	54	status	status	NOUN
ftr-497	837	55	.	.	PUNCT
ftr-497	838	1	accordingly	accordingly	ADV
ftr-497	838	2	,	,	PUNCT
ftr-497	838	3	the	the	DET
ftr-497	838	4	value	value	NOUN
ftr-497	838	5	likely	likely	ADJ
ftr-497	838	6	to	to	PART
ftr-497	838	7	be	be	AUX
ftr-497	838	8	realized	realize	VERB
ftr-497	838	9	by	by	ADP
ftr-497	838	10	the	the	DET
ftr-497	838	11	donee	donee	NOUN
ftr-497	838	12	of	of	ADP
ftr-497	838	13	such	such	ADJ
ftr-497	838	14	gifts	gift	NOUN
ftr-497	838	15	legitimately	legitimately	ADV
ftr-497	838	16	valued	value	VERB
ftr-497	838	17	at	at	ADP
ftr-497	838	18	$	$	SYM
ftr-497	838	19	10,000	10,000	NUM
ftr-497	838	20	at	at	ADP
ftr-497	838	21	the	the	DET
ftr-497	838	22	time	time	NOUN
ftr-497	838	23	of	of	ADP
ftr-497	838	24	the	the	DET
ftr-497	838	25	gift	gift	NOUN
ftr-497	838	26	,	,	PUNCT
ftr-497	838	27	can	can	AUX
ftr-497	838	28	quickly	quickly	ADV
ftr-497	838	29	become	become	VERB
ftr-497	838	30	as	as	ADV
ftr-497	838	31	much	much	ADJ
ftr-497	838	32	as	as	ADP
ftr-497	838	33	$	$	SYM
ftr-497	838	34	20,000	20,000	NUM
ftr-497	838	35	,	,	PUNCT
ftr-497	838	36	thus	thus	ADV
ftr-497	838	37	effectively	effectively	ADV
ftr-497	838	38	doubling	double	VERB
ftr-497	838	39	the	the	DET
ftr-497	838	40	benefit	benefit	NOUN
ftr-497	838	41	of	of	ADP
ftr-497	838	42	the	the	DET
ftr-497	838	43	exclusion	exclusion	NOUN
ftr-497	838	44	.	.	PUNCT
ftr-497	839	1	b.	b.	PROPN
ftr-497	839	2	use	use	NOUN
ftr-497	839	3	of	of	ADP
ftr-497	839	4	withdrawal	withdrawal	NOUN
ftr-497	839	5	rights	right	NOUN
ftr-497	839	6	and	and	CCONJ
ftr-497	839	7	life	life	NOUN
ftr-497	839	8	insurance	insurance	NOUN
ftr-497	839	9	to	to	PART
ftr-497	839	10	leverage	leverage	VERB
ftr-497	839	11	the	the	DET
ftr-497	839	12	annual	annual	ADJ
ftr-497	839	13	exclusion.-with	exclusion.-with	ADP
ftr-497	839	14	the	the	DET
ftr-497	839	15	recognition	recognition	NOUN
ftr-497	839	16	that	that	SCONJ
ftr-497	839	17	withdrawal	withdrawal	NOUN
ftr-497	839	18	rights	right	NOUN
ftr-497	839	19	qualify	qualify	VERB
ftr-497	839	20	gifts	gift	NOUN
ftr-497	839	21	into	into	ADP
ftr-497	839	22	trust	trust	NOUN
ftr-497	839	23	for	for	ADP
ftr-497	839	24	the	the	DET
ftr-497	839	25	annual	annual	ADJ
ftr-497	839	26	exclusion	exclusion	NOUN
ftr-497	839	27	,	,	PUNCT
ftr-497	839	28	the	the	DET
ftr-497	839	29	door	door	NOUN
ftr-497	839	30	was	be	AUX
ftr-497	839	31	opened	open	VERB
ftr-497	839	32	to	to	PART
ftr-497	839	33	allow	allow	VERB
ftr-497	839	34	the	the	DET
ftr-497	839	35	annual	annual	ADJ
ftr-497	839	36	exclusion	exclusion	NOUN
ftr-497	839	37	to	to	PART
ftr-497	839	38	be	be	AUX
ftr-497	839	39	used	use	VERB
ftr-497	839	40	even	even	ADV
ftr-497	839	41	when	when	SCONJ
ftr-497	839	42	the	the	DET
ftr-497	839	43	donor	donor	NOUN
ftr-497	839	44	does	do	AUX
ftr-497	839	45	not	not	PART
ftr-497	839	46	want	want	VERB
ftr-497	839	47	to	to	PART
ftr-497	839	48	give	give	VERB
ftr-497	839	49	the	the	DET
ftr-497	839	50	donee	donee	NOUN
ftr-497	839	51	permanent	permanent	ADJ
ftr-497	839	52	control	control	NOUN
ftr-497	839	53	of	of	ADP
ftr-497	839	54	the	the	DET
ftr-497	839	55	gift	gift	NOUN
ftr-497	839	56	.	.	PUNCT
ftr-497	840	1	withdrawal	withdrawal	NOUN
ftr-497	840	2	rights	right	NOUN
ftr-497	840	3	also	also	ADV
ftr-497	840	4	permit	permit	VERB
ftr-497	840	5	the	the	DET
ftr-497	840	6	annual	annual	ADJ
ftr-497	840	7	exclusion	exclusion	NOUN
ftr-497	840	8	to	to	PART
ftr-497	840	9	be	be	AUX
ftr-497	840	10	highly	highly	ADV
ftr-497	840	11	leveraged	leveraged	ADJ
ftr-497	840	12	and	and	CCONJ
ftr-497	840	13	to	to	PART
ftr-497	840	14	avoid	avoid	VERB
ftr-497	840	15	gift	gift	NOUN
ftr-497	840	16	tax	tax	NOUN
ftr-497	840	17	,	,	PUNCT
ftr-497	840	18	estate	estate	NOUN
ftr-497	840	19	tax	tax	NOUN
ftr-497	840	20	and	and	CCONJ
ftr-497	840	21	gstt	gstt	NOUN
ftr-497	840	22	on	on	ADP
ftr-497	840	23	very	very	ADV
ftr-497	840	24	large	large	ADJ
ftr-497	840	25	amounts	amount	NOUN
ftr-497	840	26	through	through	ADP
ftr-497	840	27	the	the	DET
ftr-497	840	28	purchase	purchase	NOUN
ftr-497	840	29	of	of	ADP
ftr-497	840	30	life	life	NOUN
ftr-497	840	31	insurance	insurance	NOUN
ftr-497	840	32	.	.	PUNCT
ftr-497	841	1	the	the	DET
ftr-497	841	2	technique	technique	NOUN
ftr-497	841	3	used	use	VERB
ftr-497	841	4	is	be	AUX
ftr-497	841	5	to	to	PART
ftr-497	841	6	make	make	VERB
ftr-497	841	7	transfers	transfer	NOUN
ftr-497	841	8	into	into	ADP
ftr-497	841	9	trust	trust	NOUN
ftr-497	841	10	of	of	ADP
ftr-497	841	11	money	money	NOUN
ftr-497	841	12	subject	subject	ADJ
ftr-497	841	13	to	to	ADP
ftr-497	841	14	withdrawal	withdrawal	NOUN
ftr-497	841	15	rights	right	NOUN
ftr-497	841	16	and	and	CCONJ
ftr-497	841	17	thereby	thereby	ADV
ftr-497	841	18	qualify	qualify	VERB
ftr-497	841	19	the	the	DET
ftr-497	841	20	transfers	transfer	NOUN
ftr-497	841	21	for	for	ADP
ftr-497	841	22	the	the	DET
ftr-497	841	23	annual	annual	ADJ
ftr-497	841	24	exclusion	exclusion	NOUN
ftr-497	841	25	.	.	PUNCT
ftr-497	841	26	'24	'24	NUM
ftr-497	842	1	the	the	DET
ftr-497	842	2	beneficiaries	beneficiary	NOUN
ftr-497	842	3	do	do	AUX
ftr-497	842	4	not	not	PART
ftr-497	842	5	withdraw	withdraw	VERB
ftr-497	842	6	the	the	DET
ftr-497	842	7	money	money	NOUN
ftr-497	842	8	and	and	CCONJ
ftr-497	842	9	the	the	DET
ftr-497	842	10	trustee	trustee	NOUN
ftr-497	842	11	uses	use	VERB
ftr-497	842	12	it	it	PRON
ftr-497	842	13	to	to	PART
ftr-497	842	14	purchase	purchase	VERB
ftr-497	842	15	insurance	insurance	NOUN
ftr-497	842	16	on	on	ADP
ftr-497	842	17	the	the	DET
ftr-497	842	18	donor	donor	NOUN
ftr-497	842	19	's	's	PART
ftr-497	842	20	life	life	NOUN
ftr-497	842	21	.	.	PUNCT
ftr-497	843	1	the	the	DET
ftr-497	843	2	terms	term	NOUN
ftr-497	843	3	of	of	ADP
ftr-497	843	4	the	the	DET
ftr-497	843	5	trust	trust	NOUN
ftr-497	843	6	may	may	AUX
ftr-497	843	7	provide	provide	VERB
ftr-497	843	8	that	that	SCONJ
ftr-497	843	9	the	the	DET
ftr-497	843	10	trust	trust	NOUN
ftr-497	843	11	assets	asset	NOUN
ftr-497	843	12	,	,	PUNCT
ftr-497	843	13	including	include	VERB
ftr-497	843	14	any	any	DET
ftr-497	843	15	insurance	insurance	NOUN
ftr-497	843	16	proceeds	proceed	NOUN
ftr-497	843	17	,	,	PUNCT
ftr-497	843	18	will	will	AUX
ftr-497	843	19	be	be	AUX
ftr-497	843	20	used	use	VERB
ftr-497	843	21	to	to	PART
ftr-497	843	22	benefit	benefit	VERB
ftr-497	843	23	the	the	DET
ftr-497	843	24	donor	donor	NOUN
ftr-497	843	25	's	's	PART
ftr-497	843	26	spouse	spouse	NOUN
ftr-497	843	27	and	and	CCONJ
ftr-497	843	28	descendants	descendant	NOUN
ftr-497	843	29	.	.	PUNCT
ftr-497	844	1	t2	t2	NOUN
ftr-497	844	2	so	so	ADV
ftr-497	844	3	long	long	ADV
ftr-497	844	4	as	as	SCONJ
ftr-497	844	5	the	the	DET
ftr-497	844	6	amounts	amount	NOUN
ftr-497	844	7	of	of	ADP
ftr-497	844	8	cash	cash	NOUN
ftr-497	844	9	placed	place	VERB
ftr-497	844	10	in	in	ADP
ftr-497	844	11	the	the	DET
ftr-497	844	12	trust	trust	NOUN
ftr-497	844	13	qualify	qualify	VERB
ftr-497	844	14	for	for	ADP
ftr-497	844	15	the	the	DET
ftr-497	844	16	annual	annual	ADJ
ftr-497	844	17	exclusion	exclusion	NOUN
ftr-497	844	18	,	,	PUNCT
ftr-497	844	19	there	there	PRON
ftr-497	844	20	is	be	VERB
ftr-497	844	21	no	no	DET
ftr-497	844	22	gift	gift	NOUN
ftr-497	844	23	tax	tax	NOUN
ftr-497	844	24	on	on	ADP
ftr-497	844	25	these	these	DET
ftr-497	844	26	transfers	transfer	NOUN
ftr-497	844	27	.	.	PUNCT
ftr-497	845	1	in	in	ADP
ftr-497	845	2	addition	addition	NOUN
ftr-497	845	3	,	,	PUNCT
ftr-497	845	4	if	if	SCONJ
ftr-497	845	5	the	the	DET
ftr-497	845	6	donor	donor	NOUN
ftr-497	845	7	,	,	PUNCT
ftr-497	845	8	who	who	PRON
ftr-497	845	9	is	be	AUX
ftr-497	845	10	the	the	DET
ftr-497	845	11	insured	insured	ADJ
ftr-497	845	12	person	person	NOUN
ftr-497	845	13	,	,	PUNCT
ftr-497	845	14	has	have	VERB
ftr-497	845	15	no	no	DET
ftr-497	845	16	"	"	PUNCT
ftr-497	845	17	incidents	incident	NOUN
ftr-497	845	18	of	of	ADP
ftr-497	845	19	ownership	ownership	NOUN
ftr-497	845	20	"	"	PUNCT
ftr-497	845	21	with	with	ADP
ftr-497	845	22	respect	respect	NOUN
ftr-497	845	23	to	to	ADP
ftr-497	845	24	the	the	DET
ftr-497	845	25	insurance	insurance	NOUN
ftr-497	845	26	,	,	PUNCT
ftr-497	845	27	and	and	CCONJ
ftr-497	845	28	the	the	DET
ftr-497	845	29	insurance	insurance	NOUN
ftr-497	845	30	is	be	AUX
ftr-497	845	31	not	not	PART
ftr-497	845	32	payable	payable	ADJ
ftr-497	845	33	to	to	ADP
ftr-497	845	34	the	the	DET
ftr-497	845	35	insured	insure	VERB
ftr-497	845	36	's	's	PART
ftr-497	845	37	estate	estate	NOUN
ftr-497	845	38	,	,	PUNCT
ftr-497	845	39	the	the	DET
ftr-497	845	40	insurance	insurance	NOUN
ftr-497	845	41	proceeds	proceed	NOUN
ftr-497	845	42	will	will	AUX
ftr-497	845	43	not	not	PART
ftr-497	845	44	be	be	AUX
ftr-497	845	45	included	include	VERB
ftr-497	845	46	in	in	ADP
ftr-497	845	47	his	his	PRON
ftr-497	845	48	or	or	CCONJ
ftr-497	845	49	her	her	PRON
ftr-497	845	50	gross	gross	ADJ
ftr-497	845	51	estate	estate	NOUN
ftr-497	845	52	for	for	ADP
ftr-497	845	53	tax	tax	NOUN
ftr-497	845	54	purposes	purpose	NOUN
ftr-497	845	55	.	.	PUNCT
ftr-497	846	1	26	26	NUM
ftr-497	846	2	if	if	SCONJ
ftr-497	846	3	the	the	DET
ftr-497	846	4	trust	trust	NOUN
ftr-497	846	5	terms	term	NOUN
ftr-497	846	6	do	do	AUX
ftr-497	846	7	not	not	PART
ftr-497	846	8	require	require	VERB
ftr-497	846	9	distribution	distribution	NOUN
ftr-497	846	10	of	of	ADP
ftr-497	846	11	principal	principal	NOUN
ftr-497	846	12	to	to	ADP
ftr-497	846	13	the	the	DET
ftr-497	846	14	donor	donor	NOUN
ftr-497	846	15	's	's	PART
ftr-497	846	16	spouse	spouse	NOUN
ftr-497	846	17	or	or	CCONJ
ftr-497	846	18	children	child	NOUN
ftr-497	846	19	or	or	CCONJ
ftr-497	846	20	provide	provide	VERB
ftr-497	846	21	the	the	DET
ftr-497	846	22	spouse	spouse	NOUN
ftr-497	846	23	or	or	CCONJ
ftr-497	846	24	any	any	DET
ftr-497	846	25	child	child	NOUN
ftr-497	846	26	with	with	ADP
ftr-497	846	27	a	a	DET
ftr-497	846	28	general	general	ADJ
ftr-497	846	29	power	power	NOUN
ftr-497	846	30	to	to	PART
ftr-497	846	31	appoint	appoint	VERB
ftr-497	846	32	the	the	DET
ftr-497	846	33	property	property	NOUN
ftr-497	846	34	to	to	ADP
ftr-497	846	35	themselves	themselves	PRON
ftr-497	846	36	or	or	CCONJ
ftr-497	846	37	their	their	PRON
ftr-497	846	38	estates	estate	NOUN
ftr-497	846	39	,	,	PUNCT
ftr-497	846	40	the	the	DET
ftr-497	846	41	insurance	insurance	NOUN
ftr-497	846	42	proceeds	proceed	NOUN
ftr-497	846	43	received	receive	VERB
ftr-497	846	44	by	by	ADP
ftr-497	846	45	the	the	DET
ftr-497	846	46	trust	trust	NOUN
ftr-497	846	47	can	can	AUX
ftr-497	846	48	also	also	ADV
ftr-497	846	49	avoid	avoid	VERB
ftr-497	846	50	estate	estate	NOUN
ftr-497	846	51	tax	tax	NOUN
ftr-497	846	52	in	in	ADP
ftr-497	846	53	the	the	DET
ftr-497	846	54	estates	estate	NOUN
ftr-497	846	55	of	of	ADP
ftr-497	846	56	the	the	DET
ftr-497	846	57	donor	donor	NOUN
ftr-497	846	58	's	's	PART
ftr-497	846	59	spouse	spouse	NOUN
ftr-497	846	60	and	and	CCONJ
ftr-497	846	61	children	child	NOUN
ftr-497	846	62	.	.	PUNCT
ftr-497	846	63	'27	'27	NUM
ftr-497	846	64	if	if	SCONJ
ftr-497	846	65	the	the	DET
ftr-497	846	66	donor	donor	NOUN
ftr-497	846	67	allocates	allocate	VERB
ftr-497	846	68	an	an	DET
ftr-497	846	69	123	123	NUM
ftr-497	846	70	.	.	PUNCT
ftr-497	847	1	e.g.	e.g.	ADV
ftr-497	847	2	,	,	PUNCT
ftr-497	847	3	estate	estate	NOUN
ftr-497	847	4	of	of	ADP
ftr-497	847	5	andrews	andrews	PROPN
ftr-497	847	6	v.	v.	PROPN
ftr-497	847	7	commissioner	commissioner	PROPN
ftr-497	847	8	,	,	PUNCT
ftr-497	847	9	79	79	NUM
ftr-497	847	10	t.c	t.c	PROPN
ftr-497	847	11	.	.	PROPN
ftr-497	847	12	938	938	NUM
ftr-497	847	13	&	&	CCONJ
ftr-497	847	14	n.l	n.l	PROPN
ftr-497	847	15	.	.	PROPN
ftr-497	847	16	942	942	NUM
ftr-497	847	17	,	,	PUNCT
ftr-497	847	18	957	957	NUM
ftr-497	847	19	(	(	PUNCT
ftr-497	847	20	1982	1982	NUM
ftr-497	847	21	)	)	PUNCT
ftr-497	847	22	.	.	PUNCT
ftr-497	848	1	124	124	NUM
ftr-497	848	2	.	.	PUNCT
ftr-497	849	1	see	see	VERB
ftr-497	849	2	supra	supra	PROPN
ftr-497	849	3	part	part	PROPN
ftr-497	849	4	iii	iii	PROPN
ftr-497	849	5	b	b	PROPN
ftr-497	849	6	2	2	NUM
ftr-497	849	7	.	.	NUM
ftr-497	849	8	125	125	NUM
ftr-497	849	9	.	.	PUNCT
ftr-497	850	1	headrick	headrick	PROPN
ftr-497	850	2	v.	v.	PROPN
ftr-497	850	3	commissioner	commissioner	PROPN
ftr-497	850	4	,	,	PUNCT
ftr-497	850	5	93	93	NUM
ftr-497	850	6	t.c	t.c	PROPN
ftr-497	850	7	.	.	PROPN
ftr-497	850	8	171	171	NUM
ftr-497	850	9	.	.	PUNCT
ftr-497	851	1	aff'd	aff'd	NOUN
ftr-497	851	2	,	,	PUNCT
ftr-497	851	3	918	918	NUM
ftr-497	851	4	f.2d	f.2d	NOUN
ftr-497	851	5	1263	1263	NUM
ftr-497	851	6	(	(	PUNCT
ftr-497	851	7	6th	6th	ADJ
ftr-497	851	8	cir	cir	NOUN
ftr-497	851	9	.	.	PUNCT
ftr-497	851	10	1990	1990	NUM
ftr-497	851	11	)	)	PUNCT
ftr-497	851	12	;	;	PUNCT
ftr-497	851	13	leder	leder	PROPN
ftr-497	851	14	v.	v.	PROPN
ftr-497	851	15	commissioner	commissioner	PROPN
ftr-497	851	16	,	,	PUNCT
ftr-497	851	17	89	89	NUM
ftr-497	851	18	t.c	t.c	PROPN
ftr-497	851	19	.	.	PROPN
ftr-497	851	20	235	235	NUM
ftr-497	851	21	(	(	PUNCT
ftr-497	851	22	1987	1987	NUM
ftr-497	851	23	)	)	PUNCT
ftr-497	851	24	,	,	PUNCT
ftr-497	851	25	aff'd	aff'd	NOUN
ftr-497	851	26	,	,	PUNCT
ftr-497	851	27	893	893	NUM
ftr-497	851	28	f.2d	f.2d	SYM
ftr-497	851	29	237	237	NUM
ftr-497	851	30	(	(	PUNCT
ftr-497	851	31	10th	10th	ADJ
ftr-497	851	32	cir	cir	NOUN
ftr-497	851	33	.	.	PROPN
ftr-497	851	34	1989	1989	NUM
ftr-497	851	35	)	)	PUNCT
ftr-497	851	36	.	.	PUNCT
ftr-497	852	1	perry	perry	PROPN
ftr-497	852	2	v.	v.	PROPN
ftr-497	852	3	commissioner	commissioner	PROPN
ftr-497	852	4	,	,	PUNCT
ftr-497	852	5	59	59	NUM
ftr-497	852	6	t.c.m	t.c.m	NOUN
ftr-497	852	7	.	.	PUNCT
ftr-497	853	1	(	(	PUNCT
ftr-497	853	2	cch	cch	PROPN
ftr-497	853	3	)	)	PUNCT
ftr-497	853	4	65	65	NUM
ftr-497	853	5	,	,	PUNCT
ftr-497	853	6	t.c.m	t.c.m	INTJ
ftr-497	853	7	.	.	PUNCT
ftr-497	854	1	(	(	PUNCT
ftr-497	854	2	p	p	NOUN
ftr-497	854	3	-	-	PUNCT
ftr-497	854	4	h	h	NOUN
ftr-497	854	5	)	)	PUNCT
ftr-497	854	6	1	1	NUM
ftr-497	854	7	90,123	90,123	NUM
ftr-497	854	8	(	(	PUNCT
ftr-497	854	9	1990	1990	NUM
ftr-497	854	10	)	)	PUNCT
ftr-497	854	11	.	.	PUNCT
ftr-497	855	1	affd	affd	PROPN
ftr-497	855	2	,	,	PUNCT
ftr-497	855	3	927	927	NUM
ftr-497	855	4	f.2d	f.2d	NOUN
ftr-497	855	5	209	209	NUM
ftr-497	855	6	(	(	PUNCT
ftr-497	855	7	5th	5th	ADJ
ftr-497	855	8	cir	cir	NOUN
ftr-497	855	9	.	.	PROPN
ftr-497	855	10	1991	1991	NUM
ftr-497	855	11	)	)	PUNCT
ftr-497	855	12	.	.	PUNCT
ftr-497	856	1	126	126	NUM
ftr-497	856	2	.	.	PUNCT
ftr-497	857	1	cf	cf	X
ftr-497	857	2	.	.	PUNCT
ftr-497	858	1	irc	irc	PROPN
ftr-497	858	2	§	§	PROPN
ftr-497	858	3	2042	2042	NUM
ftr-497	858	4	(	(	PUNCT
ftr-497	858	5	providing	provide	VERB
ftr-497	858	6	for	for	ADP
ftr-497	858	7	inclusion	inclusion	NOUN
ftr-497	858	8	where	where	SCONJ
ftr-497	858	9	decedent	decedent	ADJ
ftr-497	858	10	possessed	possess	VERB
ftr-497	858	11	incident	incident	NOUN
ftr-497	858	12	of	of	ADP
ftr-497	858	13	ownership	ownership	NOUN
ftr-497	858	14	)	)	PUNCT
ftr-497	858	15	;	;	PUNCT
ftr-497	858	16	see	see	VERB
ftr-497	858	17	also	also	ADV
ftr-497	858	18	cases	case	NOUN
ftr-497	858	19	cited	cite	VERB
ftr-497	858	20	in	in	ADP
ftr-497	858	21	note	note	NOUN
ftr-497	858	22	125	125	NUM
ftr-497	858	23	.	.	PUNCT
ftr-497	859	1	127	127	NUM
ftr-497	859	2	.	.	PUNCT
ftr-497	859	3	section	section	NOUN
ftr-497	859	4	2033	2033	NUM
ftr-497	859	5	directs	direct	VERB
ftr-497	859	6	that	that	SCONJ
ftr-497	859	7	a	a	DET
ftr-497	859	8	decedent	decedent	NOUN
ftr-497	859	9	's	's	PART
ftr-497	859	10	gross	gross	ADJ
ftr-497	859	11	estate	estate	NOUN
ftr-497	859	12	includes	include	VERB
ftr-497	859	13	the	the	DET
ftr-497	859	14	value	value	NOUN
ftr-497	859	15	of	of	ADP
ftr-497	859	16	all	all	DET
ftr-497	859	17	property	property	NOUN
ftr-497	859	18	to	to	ADP
ftr-497	859	19	the	the	DET
ftr-497	859	20	extent	extent	NOUN
ftr-497	859	21	of	of	ADP
ftr-497	859	22	"	"	PUNCT
ftr-497	859	23	the	the	DET
ftr-497	859	24	interest	interest	NOUN
ftr-497	859	25	therein	therein	ADV
ftr-497	859	26	of	of	ADP
ftr-497	859	27	the	the	DET
ftr-497	859	28	decedent	decedent	NOUN
ftr-497	859	29	at	at	ADP
ftr-497	859	30	the	the	DET
ftr-497	859	31	time	time	NOUN
ftr-497	859	32	of	of	ADP
ftr-497	859	33	his	his	PRON
ftr-497	859	34	death	death	NOUN
ftr-497	859	35	.	.	PUNCT
ftr-497	859	36	"	"	PUNCT
ftr-497	860	1	irc	irc	PROPN
ftr-497	860	2	§	§	PROPN
ftr-497	860	3	2033	2033	NUM
ftr-497	860	4	.	.	PUNCT
ftr-497	861	1	if	if	SCONJ
ftr-497	861	2	a	a	DET
ftr-497	861	3	decedent	decedent	NOUN
ftr-497	861	4	has	have	VERB
ftr-497	861	5	only	only	ADV
ftr-497	861	6	a	a	DET
ftr-497	861	7	life	life	NOUN
ftr-497	861	8	estate	estate	NOUN
ftr-497	861	9	in	in	ADP
ftr-497	861	10	property	property	NOUN
ftr-497	861	11	,	,	PUNCT
ftr-497	861	12	or	or	CCONJ
ftr-497	861	13	is	be	AUX
ftr-497	861	14	a	a	DET
ftr-497	861	15	beneficiary	beneficiary	NOUN
ftr-497	861	16	of	of	ADP
ftr-497	861	17	lifetime	lifetime	NOUN
ftr-497	861	18	distributions	distribution	NOUN
ftr-497	861	19	from	from	ADP
ftr-497	861	20	a	a	DET
ftr-497	861	21	trust	trust	NOUN
ftr-497	861	22	,	,	PUNCT
ftr-497	861	23	the	the	DET
ftr-497	861	24	extent	extent	NOUN
ftr-497	861	25	of	of	ADP
ftr-497	861	26	his	his	PRON
ftr-497	861	27	interest	interest	NOUN
ftr-497	861	28	at	at	ADP
ftr-497	861	29	death	death	NOUN
ftr-497	861	30	becomes	become	VERB
ftr-497	861	31	zero	zero	NUM
ftr-497	861	32	and	and	CCONJ
ftr-497	861	33	nothing	nothing	PRON
ftr-497	861	34	is	be	AUX
ftr-497	861	35	1993	1993	NUM
ftr-497	861	36	]	]	PUNCT
ftr-497	861	37	florida	florida	PROPN
ftr-497	861	38	tax	tax	PROPN
ftr-497	861	39	review	review	NOUN
ftr-497	861	40	amount	amount	NOUN
ftr-497	861	41	of	of	ADP
ftr-497	861	42	his	his	PRON
ftr-497	861	43	$	$	SYM
ftr-497	861	44	1	1	NUM
ftr-497	861	45	million	million	NUM
ftr-497	861	46	gst	gst	NOUN
ftr-497	861	47	"	"	PUNCT
ftr-497	861	48	exemption	exemption	NOUN
ftr-497	861	49	sufficient	sufficient	ADJ
ftr-497	861	50	to	to	PART
ftr-497	861	51	cover	cover	VERB
ftr-497	861	52	the	the	DET
ftr-497	861	53	contributions	contribution	NOUN
ftr-497	861	54	of	of	ADP
ftr-497	861	55	cash	cash	NOUN
ftr-497	861	56	made	make	VERB
ftr-497	861	57	to	to	ADP
ftr-497	861	58	the	the	DET
ftr-497	861	59	trust	trust	NOUN
ftr-497	861	60	to	to	PART
ftr-497	861	61	enable	enable	VERB
ftr-497	861	62	it	it	PRON
ftr-497	861	63	to	to	PART
ftr-497	861	64	pay	pay	VERB
ftr-497	861	65	the	the	DET
ftr-497	861	66	insurance	insurance	NOUN
ftr-497	861	67	premiums	premium	NOUN
ftr-497	861	68	,	,	PUNCT
ftr-497	861	69	the	the	DET
ftr-497	861	70	insurance	insurance	NOUN
ftr-497	861	71	proceeds	proceed	NOUN
ftr-497	861	72	received	receive	VERB
ftr-497	861	73	by	by	ADP
ftr-497	861	74	the	the	DET
ftr-497	861	75	trust	trust	NOUN
ftr-497	861	76	can	can	AUX
ftr-497	861	77	even	even	ADV
ftr-497	861	78	pass	pass	VERB
ftr-497	861	79	to	to	ADP
ftr-497	861	80	the	the	DET
ftr-497	861	81	donor	donor	NOUN
ftr-497	861	82	's	's	PART
ftr-497	861	83	grandchildren	grandchild	NOUN
ftr-497	861	84	without	without	ADP
ftr-497	861	85	incurring	incur	VERB
ftr-497	861	86	gstt	gstt	NOUN
ftr-497	861	87	.	.	PUNCT
ftr-497	862	1	'28	'28	NUM
ftr-497	863	1	thus	thus	ADV
ftr-497	863	2	,	,	PUNCT
ftr-497	863	3	for	for	ADP
ftr-497	863	4	example	example	NOUN
ftr-497	863	5	,	,	PUNCT
ftr-497	863	6	for	for	ADP
ftr-497	863	7	the	the	DET
ftr-497	863	8	price	price	NOUN
ftr-497	863	9	of	of	ADP
ftr-497	863	10	five	five	NUM
ftr-497	863	11	or	or	CCONJ
ftr-497	863	12	ten	ten	NUM
ftr-497	863	13	annual	annual	ADJ
ftr-497	863	14	exclusions	exclusion	NOUN
ftr-497	863	15	the	the	DET
ftr-497	863	16	donor	donor	NOUN
ftr-497	863	17	might	might	AUX
ftr-497	863	18	enable	enable	VERB
ftr-497	863	19	the	the	DET
ftr-497	863	20	trust	trust	NOUN
ftr-497	863	21	to	to	PART
ftr-497	863	22	purchase	purchase	VERB
ftr-497	863	23	life	life	NOUN
ftr-497	863	24	insurance	insurance	NOUN
ftr-497	863	25	with	with	ADP
ftr-497	863	26	a	a	DET
ftr-497	863	27	face	face	NOUN
ftr-497	863	28	value	value	NOUN
ftr-497	863	29	of	of	ADP
ftr-497	863	30	$	$	SYM
ftr-497	863	31	1	1	NUM
ftr-497	863	32	million	million	NUM
ftr-497	863	33	,	,	PUNCT
ftr-497	863	34	$	$	SYM
ftr-497	863	35	2	2	NUM
ftr-497	863	36	million	million	NUM
ftr-497	863	37	or	or	CCONJ
ftr-497	863	38	more	more	ADJ
ftr-497	863	39	,	,	PUNCT
ftr-497	863	40	and	and	CCONJ
ftr-497	863	41	the	the	DET
ftr-497	863	42	insurance	insurance	NOUN
ftr-497	863	43	proceeds	proceed	NOUN
ftr-497	863	44	can	can	AUX
ftr-497	863	45	entirely	entirely	ADV
ftr-497	863	46	escape	escape	VERB
ftr-497	863	47	transfer	transfer	NOUN
ftr-497	863	48	tax	tax	NOUN
ftr-497	863	49	and	and	CCONJ
ftr-497	863	50	income	income	NOUN
ftr-497	863	51	tax	tax	NOUN
ftr-497	863	52	at	at	ADP
ftr-497	863	53	the	the	DET
ftr-497	863	54	donor	donor	NOUN
ftr-497	863	55	's	's	PART
ftr-497	863	56	generation	generation	NOUN
ftr-497	863	57	.	.	PUNCT
ftr-497	864	1	by	by	ADP
ftr-497	864	2	using	use	VERB
ftr-497	864	3	an	an	DET
ftr-497	864	4	amount	amount	NOUN
ftr-497	864	5	of	of	ADP
ftr-497	864	6	gstt	gstt	NOUN
ftr-497	864	7	exemption	exemption	NOUN
ftr-497	864	8	equal	equal	ADJ
ftr-497	864	9	to	to	ADP
ftr-497	864	10	the	the	DET
ftr-497	864	11	premium	premium	NOUN
ftr-497	864	12	payments	payment	NOUN
ftr-497	864	13	,	,	PUNCT
ftr-497	864	14	the	the	DET
ftr-497	864	15	donor	donor	NOUN
ftr-497	864	16	can	can	AUX
ftr-497	864	17	also	also	ADV
ftr-497	864	18	enable	enable	VERB
ftr-497	864	19	the	the	DET
ftr-497	864	20	insurance	insurance	NOUN
ftr-497	864	21	proceeds	proceed	NOUN
ftr-497	864	22	to	to	PART
ftr-497	864	23	escape	escape	VERB
ftr-497	864	24	transfer	transfer	NOUN
ftr-497	864	25	tax	tax	NOUN
ftr-497	864	26	as	as	SCONJ
ftr-497	864	27	it	it	PRON
ftr-497	864	28	passes	pass	VERB
ftr-497	864	29	to	to	ADP
ftr-497	864	30	the	the	DET
ftr-497	864	31	benefit	benefit	NOUN
ftr-497	864	32	of	of	ADP
ftr-497	864	33	younger	young	ADJ
ftr-497	864	34	generations	generation	NOUN
ftr-497	864	35	.	.	PUNCT
ftr-497	865	1	c.	c.	PROPN
ftr-497	865	2	supplemental	supplemental	PROPN
ftr-497	865	3	gifts.-it	gifts.-it	NOUN
ftr-497	865	4	seems	seem	VERB
ftr-497	865	5	virtually	virtually	ADV
ftr-497	865	6	certain	certain	ADJ
ftr-497	865	7	that	that	SCONJ
ftr-497	865	8	the	the	DET
ftr-497	865	9	donors	donor	NOUN
ftr-497	865	10	of	of	ADP
ftr-497	865	11	full	full	ADJ
ftr-497	865	12	annual	annual	ADJ
ftr-497	865	13	exclusion	exclusion	NOUN
ftr-497	865	14	gifts	gift	NOUN
ftr-497	865	15	do	do	AUX
ftr-497	865	16	not	not	PART
ftr-497	865	17	neglect	neglect	VERB
ftr-497	865	18	to	to	PART
ftr-497	865	19	give	give	VERB
ftr-497	865	20	their	their	PRON
ftr-497	865	21	children	child	NOUN
ftr-497	865	22	and	and	CCONJ
ftr-497	865	23	grandchildren	grandchild	NOUN
ftr-497	865	24	birthday	birthday	NOUN
ftr-497	865	25	gifts	gift	NOUN
ftr-497	865	26	,	,	PUNCT
ftr-497	865	27	holiday	holiday	NOUN
ftr-497	865	28	gifts	gift	NOUN
ftr-497	865	29	,	,	PUNCT
ftr-497	865	30	wedding	wedding	NOUN
ftr-497	865	31	presents	present	NOUN
ftr-497	865	32	and	and	CCONJ
ftr-497	865	33	other	other	ADJ
ftr-497	865	34	gifts	gift	NOUN
ftr-497	865	35	.	.	PUNCT
ftr-497	866	1	this	this	PRON
ftr-497	866	2	is	be	AUX
ftr-497	866	3	not	not	PART
ftr-497	866	4	to	to	PART
ftr-497	866	5	suggest	suggest	VERB
ftr-497	866	6	that	that	SCONJ
ftr-497	866	7	the	the	DET
ftr-497	866	8	donors	donor	NOUN
ftr-497	866	9	who	who	PRON
ftr-497	866	10	can	can	AUX
ftr-497	866	11	afford	afford	VERB
ftr-497	866	12	to	to	PART
ftr-497	866	13	make	make	VERB
ftr-497	866	14	annual	annual	ADJ
ftr-497	866	15	exclusion	exclusion	NOUN
ftr-497	866	16	gifts	gift	NOUN
ftr-497	866	17	necessarily	necessarily	ADV
ftr-497	866	18	intend	intend	VERB
ftr-497	866	19	to	to	PART
ftr-497	866	20	violate	violate	VERB
ftr-497	866	21	the	the	DET
ftr-497	866	22	law	law	NOUN
ftr-497	866	23	by	by	ADP
ftr-497	866	24	making	make	VERB
ftr-497	866	25	a	a	DET
ftr-497	866	26	full	full	ADJ
ftr-497	866	27	$	$	SYM
ftr-497	866	28	10,000	10,000	NUM
ftr-497	866	29	gift	gift	NOUN
ftr-497	866	30	and	and	CCONJ
ftr-497	866	31	then	then	ADV
ftr-497	866	32	also	also	ADV
ftr-497	866	33	making	make	VERB
ftr-497	866	34	normal	normal	ADJ
ftr-497	866	35	birthday	birthday	NOUN
ftr-497	866	36	and	and	CCONJ
ftr-497	866	37	holiday	holiday	NOUN
ftr-497	866	38	gifts	gift	NOUN
ftr-497	866	39	.	.	PUNCT
ftr-497	867	1	however	however	ADV
ftr-497	867	2	,	,	PUNCT
ftr-497	867	3	many	many	ADJ
ftr-497	867	4	probably	probably	ADV
ftr-497	867	5	do	do	AUX
ftr-497	867	6	not	not	PART
ftr-497	867	7	consider	consider	VERB
ftr-497	867	8	birthday	birthday	NOUN
ftr-497	867	9	,	,	PUNCT
ftr-497	867	10	holiday	holiday	NOUN
ftr-497	867	11	and	and	CCONJ
ftr-497	867	12	wedding	wedding	NOUN
ftr-497	867	13	presents	present	NOUN
ftr-497	867	14	and	and	CCONJ
ftr-497	867	15	other	other	ADJ
ftr-497	867	16	similar	similar	ADJ
ftr-497	867	17	gifts	gift	NOUN
ftr-497	867	18	made	make	VERB
ftr-497	867	19	as	as	ADP
ftr-497	867	20	something	something	PRON
ftr-497	867	21	that	that	PRON
ftr-497	867	22	the	the	DET
ftr-497	867	23	government	government	NOUN
ftr-497	867	24	would	would	AUX
ftr-497	867	25	tax	tax	VERB
ftr-497	867	26	.	.	PUNCT
ftr-497	868	1	that	that	PRON
ftr-497	868	2	is	be	AUX
ftr-497	868	3	,	,	PUNCT
ftr-497	868	4	where	where	SCONJ
ftr-497	868	5	the	the	DET
ftr-497	868	6	value	value	NOUN
ftr-497	868	7	of	of	ADP
ftr-497	868	8	such	such	ADJ
ftr-497	868	9	normal	normal	ADJ
ftr-497	868	10	and	and	CCONJ
ftr-497	868	11	recurring	recur	VERB
ftr-497	868	12	gifts	gift	NOUN
ftr-497	868	13	is	be	AUX
ftr-497	868	14	within	within	ADP
ftr-497	868	15	the	the	DET
ftr-497	868	16	range	range	NOUN
ftr-497	868	17	that	that	SCONJ
ftr-497	868	18	persons	person	NOUN
ftr-497	868	19	of	of	ADP
ftr-497	868	20	similar	similar	ADJ
ftr-497	868	21	socioeconomic	socioeconomic	ADJ
ftr-497	868	22	status	status	NOUN
ftr-497	868	23	give	give	VERB
ftr-497	868	24	on	on	ADP
ftr-497	868	25	such	such	ADJ
ftr-497	868	26	occasions	occasion	NOUN
ftr-497	868	27	,	,	PUNCT
ftr-497	868	28	and	and	CCONJ
ftr-497	868	29	the	the	DET
ftr-497	868	30	gifts	gift	NOUN
ftr-497	868	31	are	be	AUX
ftr-497	868	32	not	not	PART
ftr-497	868	33	of	of	ADP
ftr-497	868	34	investment	investment	NOUN
ftr-497	868	35	type	type	NOUN
ftr-497	868	36	assets	asset	NOUN
ftr-497	868	37	,	,	PUNCT
ftr-497	868	38	the	the	DET
ftr-497	868	39	donor	donor	NOUN
ftr-497	868	40	may	may	AUX
ftr-497	868	41	not	not	PART
ftr-497	868	42	view	view	VERB
ftr-497	868	43	such	such	ADJ
ftr-497	868	44	transfers	transfer	NOUN
ftr-497	868	45	as	as	ADP
ftr-497	868	46	gifts	gift	NOUN
ftr-497	868	47	.	.	PUNCT
ftr-497	869	1	rather	rather	ADV
ftr-497	869	2	the	the	DET
ftr-497	869	3	donor	donor	NOUN
ftr-497	869	4	may	may	AUX
ftr-497	869	5	view	view	VERB
ftr-497	869	6	such	such	ADJ
ftr-497	869	7	gifts	gift	NOUN
ftr-497	869	8	as	as	ADP
ftr-497	869	9	a	a	DET
ftr-497	869	10	normal	normal	ADJ
ftr-497	869	11	family	family	NOUN
ftr-497	869	12	activity	activity	NOUN
ftr-497	869	13	which	which	PRON
ftr-497	869	14	included	include	VERB
ftr-497	869	15	.	.	PUNCT
ftr-497	870	1	accordingly	accordingly	ADV
ftr-497	870	2	,	,	PUNCT
ftr-497	870	3	if	if	SCONJ
ftr-497	870	4	an	an	DET
ftr-497	870	5	insured	insured	ADJ
ftr-497	870	6	person	person	NOUN
ftr-497	870	7	's	's	PART
ftr-497	870	8	spouse	spouse	NOUN
ftr-497	870	9	and	and	CCONJ
ftr-497	870	10	children	child	NOUN
ftr-497	870	11	are	be	AUX
ftr-497	870	12	made	make	VERB
ftr-497	870	13	beneficiaries	beneficiary	NOUN
ftr-497	870	14	of	of	ADP
ftr-497	870	15	the	the	DET
ftr-497	870	16	trust	trust	NOUN
ftr-497	870	17	,	,	PUNCT
ftr-497	870	18	but	but	CCONJ
ftr-497	870	19	have	have	VERB
ftr-497	870	20	no	no	DET
ftr-497	870	21	right	right	NOUN
ftr-497	870	22	to	to	PART
ftr-497	870	23	control	control	VERB
ftr-497	870	24	or	or	CCONJ
ftr-497	870	25	demand	demand	VERB
ftr-497	870	26	the	the	DET
ftr-497	870	27	trust	trust	NOUN
ftr-497	870	28	principal	principal	NOUN
ftr-497	870	29	,	,	PUNCT
ftr-497	870	30	it	it	PRON
ftr-497	870	31	will	will	AUX
ftr-497	870	32	not	not	PART
ftr-497	870	33	be	be	AUX
ftr-497	870	34	included	include	VERB
ftr-497	870	35	in	in	ADP
ftr-497	870	36	their	their	PRON
ftr-497	870	37	estates	estate	NOUN
ftr-497	870	38	for	for	ADP
ftr-497	870	39	estate	estate	NOUN
ftr-497	870	40	tax	tax	NOUN
ftr-497	870	41	purposes	purpose	NOUN
ftr-497	870	42	.	.	PUNCT
ftr-497	871	1	128	128	NUM
ftr-497	871	2	.	.	PUNCT
ftr-497	872	1	an	an	DET
ftr-497	872	2	individual	individual	NOUN
ftr-497	872	3	may	may	AUX
ftr-497	872	4	allocate	allocate	VERB
ftr-497	872	5	any	any	DET
ftr-497	872	6	portion	portion	NOUN
ftr-497	872	7	of	of	ADP
ftr-497	872	8	the	the	DET
ftr-497	872	9	$	$	SYM
ftr-497	872	10	1	1	NUM
ftr-497	872	11	million	million	NUM
ftr-497	872	12	exemption	exemption	NOUN
ftr-497	872	13	from	from	ADP
ftr-497	872	14	gstr	gstr	NOUN
ftr-497	872	15	to	to	ADP
ftr-497	872	16	any	any	DET
ftr-497	872	17	transfer	transfer	NOUN
ftr-497	872	18	.	.	PUNCT
ftr-497	873	1	irc	irc	PROPN
ftr-497	873	2	§	§	PROPN
ftr-497	873	3	2631	2631	NUM
ftr-497	873	4	.	.	PUNCT
ftr-497	874	1	thus	thus	ADV
ftr-497	874	2	,	,	PUNCT
ftr-497	874	3	a	a	DET
ftr-497	874	4	portion	portion	NOUN
ftr-497	874	5	of	of	ADP
ftr-497	874	6	the	the	DET
ftr-497	874	7	exemption	exemption	NOUN
ftr-497	874	8	could	could	AUX
ftr-497	874	9	be	be	AUX
ftr-497	874	10	allocated	allocate	VERB
ftr-497	874	11	to	to	ADP
ftr-497	874	12	each	each	DET
ftr-497	874	13	transfer	transfer	NOUN
ftr-497	874	14	made	make	VERB
ftr-497	874	15	to	to	ADP
ftr-497	874	16	the	the	DET
ftr-497	874	17	trust	trust	NOUN
ftr-497	874	18	to	to	PART
ftr-497	874	19	enable	enable	VERB
ftr-497	874	20	it	it	PRON
ftr-497	874	21	to	to	PART
ftr-497	874	22	pay	pay	VERB
ftr-497	874	23	premiums	premium	NOUN
ftr-497	874	24	.	.	PUNCT
ftr-497	875	1	if	if	SCONJ
ftr-497	875	2	all	all	DET
ftr-497	875	3	the	the	DET
ftr-497	875	4	property	property	NOUN
ftr-497	875	5	transferred	transfer	VERB
ftr-497	875	6	to	to	ADP
ftr-497	875	7	a	a	DET
ftr-497	875	8	trust	trust	NOUN
ftr-497	875	9	is	be	AUX
ftr-497	875	10	exempt	exempt	ADJ
ftr-497	875	11	from	from	ADP
ftr-497	875	12	gstt	gstt	NOUN
ftr-497	875	13	,	,	PUNCT
ftr-497	875	14	the	the	DET
ftr-497	875	15	appreciation	appreciation	NOUN
ftr-497	875	16	that	that	PRON
ftr-497	875	17	occurs	occur	VERB
ftr-497	875	18	with	with	ADP
ftr-497	875	19	respect	respect	NOUN
ftr-497	875	20	to	to	ADP
ftr-497	875	21	that	that	DET
ftr-497	875	22	property	property	NOUN
ftr-497	875	23	is	be	AUX
ftr-497	875	24	also	also	ADV
ftr-497	875	25	exempt	exempt	ADJ
ftr-497	875	26	under	under	ADP
ftr-497	875	27	subsections	subsection	NOUN
ftr-497	875	28	(	(	PUNCT
ftr-497	875	29	a	a	NOUN
ftr-497	875	30	)	)	PUNCT
ftr-497	875	31	and	and	CCONJ
ftr-497	875	32	(	(	PUNCT
ftr-497	875	33	b	b	NOUN
ftr-497	875	34	)	)	PUNCT
ftr-497	875	35	of	of	ADP
ftr-497	875	36	section	section	NOUN
ftr-497	875	37	2642	2642	NUM
ftr-497	875	38	.	.	PUNCT
ftr-497	876	1	under	under	ADP
ftr-497	876	2	section	section	NOUN
ftr-497	876	3	2642(a	2642(a	NOUN
ftr-497	876	4	)	)	PUNCT
ftr-497	876	5	,	,	PUNCT
ftr-497	876	6	the	the	DET
ftr-497	876	7	amount	amount	NOUN
ftr-497	876	8	of	of	ADP
ftr-497	876	9	a	a	DET
ftr-497	876	10	trust	trust	NOUN
ftr-497	876	11	's	's	PART
ftr-497	876	12	assets	asset	NOUN
ftr-497	876	13	subject	subject	ADJ
ftr-497	876	14	to	to	ADP
ftr-497	876	15	gstt	gstt	NOUN
ftr-497	876	16	is	be	AUX
ftr-497	876	17	to	to	PART
ftr-497	876	18	be	be	AUX
ftr-497	876	19	a	a	DET
ftr-497	876	20	ratio	ratio	NOUN
ftr-497	876	21	,	,	PUNCT
ftr-497	876	22	which	which	PRON
ftr-497	876	23	is	be	AUX
ftr-497	876	24	determined	determine	VERB
ftr-497	876	25	by	by	ADP
ftr-497	876	26	subtracting	subtract	VERB
ftr-497	876	27	from	from	ADP
ftr-497	876	28	i	i	PRON
ftr-497	876	29	the	the	DET
ftr-497	876	30	"	"	PUNCT
ftr-497	876	31	applicable	applicable	ADJ
ftr-497	876	32	fraction	fraction	NOUN
ftr-497	876	33	"	"	PUNCT
ftr-497	876	34	for	for	ADP
ftr-497	876	35	that	that	DET
ftr-497	876	36	trust	trust	NOUN
ftr-497	876	37	.	.	PUNCT
ftr-497	877	1	the	the	DET
ftr-497	877	2	applicable	applicable	ADJ
ftr-497	877	3	fraction	fraction	NOUN
ftr-497	877	4	is	be	AUX
ftr-497	877	5	determined	determine	VERB
ftr-497	877	6	by	by	ADP
ftr-497	877	7	using	use	VERB
ftr-497	877	8	a	a	DET
ftr-497	877	9	numerator	numerator	NOUN
ftr-497	877	10	equal	equal	ADJ
ftr-497	877	11	to	to	ADP
ftr-497	877	12	the	the	DET
ftr-497	877	13	gsti	gsti	NOUN
ftr-497	877	14	"	"	PUNCT
ftr-497	877	15	exemption	exemption	NOUN
ftr-497	877	16	allocated	allocate	VERB
ftr-497	877	17	to	to	ADP
ftr-497	877	18	the	the	DET
ftr-497	877	19	trust	trust	NOUN
ftr-497	877	20	and	and	CCONJ
ftr-497	877	21	a	a	DET
ftr-497	877	22	denominator	denominator	NOUN
ftr-497	877	23	equal	equal	ADJ
ftr-497	877	24	to	to	ADP
ftr-497	877	25	the	the	DET
ftr-497	877	26	value	value	NOUN
ftr-497	877	27	of	of	ADP
ftr-497	877	28	the	the	DET
ftr-497	877	29	property	property	NOUN
ftr-497	877	30	transferred	transfer	VERB
ftr-497	877	31	to	to	ADP
ftr-497	877	32	the	the	DET
ftr-497	877	33	trust	trust	NOUN
ftr-497	877	34	.	.	PUNCT
ftr-497	878	1	hence	hence	ADV
ftr-497	878	2	,	,	PUNCT
ftr-497	878	3	if	if	SCONJ
ftr-497	878	4	the	the	DET
ftr-497	878	5	exemption	exemption	NOUN
ftr-497	878	6	allocated	allocate	VERB
ftr-497	878	7	is	be	AUX
ftr-497	878	8	equal	equal	ADJ
ftr-497	878	9	to	to	ADP
ftr-497	878	10	the	the	DET
ftr-497	878	11	value	value	NOUN
ftr-497	878	12	of	of	ADP
ftr-497	878	13	the	the	DET
ftr-497	878	14	property	property	NOUN
ftr-497	878	15	transferred	transfer	VERB
ftr-497	878	16	,	,	PUNCT
ftr-497	878	17	the	the	DET
ftr-497	878	18	applicable	applicable	ADJ
ftr-497	878	19	fraction	fraction	NOUN
ftr-497	878	20	is	be	AUX
ftr-497	878	21	1	1	NUM
ftr-497	878	22	,	,	PUNCT
ftr-497	878	23	and	and	CCONJ
ftr-497	878	24	this	this	PRON
ftr-497	878	25	would	would	AUX
ftr-497	878	26	make	make	VERB
ftr-497	878	27	the	the	DET
ftr-497	878	28	inclusion	inclusion	NOUN
ftr-497	878	29	ratio	ratio	NOUN
ftr-497	878	30	1	1	NUM
ftr-497	878	31	-	-	SYM
ftr-497	878	32	1	1	NUM
ftr-497	878	33	,	,	PUNCT
ftr-497	878	34	or	or	CCONJ
ftr-497	878	35	zero	zero	NUM
ftr-497	878	36	,	,	PUNCT
ftr-497	878	37	meaning	mean	VERB
ftr-497	878	38	none	none	NOUN
ftr-497	878	39	of	of	ADP
ftr-497	878	40	the	the	DET
ftr-497	878	41	trust	trust	NOUN
ftr-497	878	42	property	property	NOUN
ftr-497	878	43	would	would	AUX
ftr-497	878	44	be	be	AUX
ftr-497	878	45	subject	subject	ADJ
ftr-497	878	46	to	to	ADP
ftr-497	878	47	gstt	gstt	NOUN
ftr-497	878	48	.	.	PUNCT
ftr-497	879	1	section	section	NOUN
ftr-497	879	2	2642(b	2642(b	NOUN
ftr-497	879	3	)	)	PUNCT
ftr-497	879	4	directs	direct	VERB
ftr-497	879	5	that	that	SCONJ
ftr-497	879	6	if	if	SCONJ
ftr-497	879	7	the	the	DET
ftr-497	879	8	gstt	gstt	NOUN
ftr-497	879	9	exemption	exemption	NOUN
ftr-497	879	10	is	be	AUX
ftr-497	879	11	allocated	allocate	VERB
ftr-497	879	12	to	to	ADP
ftr-497	879	13	a	a	DET
ftr-497	879	14	gift	gift	NOUN
ftr-497	879	15	on	on	ADP
ftr-497	879	16	a	a	DET
ftr-497	879	17	timely	timely	ADV
ftr-497	879	18	filed	file	VERB
ftr-497	879	19	gift	gift	NOUN
ftr-497	879	20	tax	tax	NOUN
ftr-497	879	21	return	return	NOUN
ftr-497	879	22	,	,	PUNCT
ftr-497	879	23	the	the	DET
ftr-497	879	24	value	value	NOUN
ftr-497	879	25	of	of	ADP
ftr-497	879	26	the	the	DET
ftr-497	879	27	transferred	transfer	VERB
ftr-497	879	28	property	property	NOUN
ftr-497	879	29	for	for	ADP
ftr-497	879	30	gsti	gsti	NOUN
ftr-497	879	31	exemption	exemption	NOUN
ftr-497	879	32	allocation	allocation	NOUN
ftr-497	879	33	purposes	purpose	NOUN
ftr-497	879	34	is	be	AUX
ftr-497	879	35	its	its	PRON
ftr-497	879	36	value	value	NOUN
ftr-497	879	37	for	for	ADP
ftr-497	879	38	gift	gift	NOUN
ftr-497	879	39	tax	tax	NOUN
ftr-497	879	40	purposes	purpose	NOUN
ftr-497	879	41	,	,	PUNCT
ftr-497	879	42	which	which	PRON
ftr-497	879	43	is	be	AUX
ftr-497	879	44	its	its	PRON
ftr-497	879	45	value	value	NOUN
ftr-497	879	46	on	on	ADP
ftr-497	879	47	the	the	DET
ftr-497	879	48	date	date	NOUN
ftr-497	879	49	of	of	ADP
ftr-497	879	50	transfer	transfer	NOUN
ftr-497	879	51	.	.	PUNCT
ftr-497	880	1	irc	irc	PROPN
ftr-497	880	2	§	§	PROPN
ftr-497	880	3	2512(a	2512(a	NOUN
ftr-497	880	4	)	)	PUNCT
ftr-497	880	5	.	.	PUNCT
ftr-497	881	1	under	under	ADP
ftr-497	881	2	section	section	NOUN
ftr-497	881	3	2642(b	2642(b	NOUN
ftr-497	881	4	)	)	PUNCT
ftr-497	881	5	,	,	PUNCT
ftr-497	881	6	if	if	SCONJ
ftr-497	881	7	the	the	DET
ftr-497	881	8	exemption	exemption	NOUN
ftr-497	881	9	is	be	AUX
ftr-497	881	10	allocated	allocate	VERB
ftr-497	881	11	to	to	ADP
ftr-497	881	12	property	property	NOUN
ftr-497	881	13	transferred	transfer	VERB
ftr-497	881	14	at	at	ADP
ftr-497	881	15	death	death	NOUN
ftr-497	881	16	,	,	PUNCT
ftr-497	881	17	the	the	DET
ftr-497	881	18	gstt	gstt	NOUN
ftr-497	881	19	value	value	NOUN
ftr-497	881	20	of	of	ADP
ftr-497	881	21	the	the	DET
ftr-497	881	22	property	property	NOUN
ftr-497	881	23	is	be	AUX
ftr-497	881	24	its	its	PRON
ftr-497	881	25	estate	estate	NOUN
ftr-497	881	26	tax	tax	NOUN
ftr-497	881	27	value	value	NOUN
ftr-497	881	28	,	,	PUNCT
ftr-497	881	29	which	which	PRON
ftr-497	881	30	is	be	AUX
ftr-497	881	31	usually	usually	ADV
ftr-497	881	32	date	date	NOUN
ftr-497	881	33	of	of	ADP
ftr-497	881	34	death	death	NOUN
ftr-497	881	35	value	value	NOUN
ftr-497	881	36	.	.	PUNCT
ftr-497	882	1	irc	irc	PROPN
ftr-497	882	2	§	§	PROPN
ftr-497	882	3	§	§	PROPN
ftr-497	882	4	2031	2031	NUM
ftr-497	882	5	,	,	PUNCT
ftr-497	882	6	2032	2032	NUM
ftr-497	882	7	.	.	PUNCT
ftr-497	883	1	there	there	PRON
ftr-497	883	2	are	be	VERB
ftr-497	883	3	a	a	DET
ftr-497	883	4	few	few	ADJ
ftr-497	883	5	exceptions	exception	NOUN
ftr-497	883	6	to	to	ADP
ftr-497	883	7	the	the	DET
ftr-497	883	8	valuation	valuation	NOUN
ftr-497	883	9	rules	rule	NOUN
ftr-497	883	10	of	of	ADP
ftr-497	883	11	section	section	NOUN
ftr-497	883	12	2642(b	2642(b	NOUN
ftr-497	883	13	)	)	PUNCT
ftr-497	883	14	in	in	ADP
ftr-497	883	15	section	section	NOUN
ftr-497	883	16	2642(f	2642(f	NUM
ftr-497	883	17	)	)	PUNCT
ftr-497	883	18	,	,	PUNCT
ftr-497	883	19	but	but	CCONJ
ftr-497	883	20	the	the	DET
ftr-497	883	21	exceptions	exception	NOUN
ftr-497	883	22	would	would	AUX
ftr-497	883	23	generally	generally	ADV
ftr-497	883	24	be	be	AUX
ftr-497	883	25	inapplicable	inapplicable	ADJ
ftr-497	883	26	to	to	ADP
ftr-497	883	27	an	an	DET
ftr-497	883	28	irrevocable	irrevocable	ADJ
ftr-497	883	29	life	life	NOUN
ftr-497	883	30	insurance	insurance	NOUN
ftr-497	883	31	trust	trust	NOUN
ftr-497	883	32	.	.	PUNCT
ftr-497	884	1	[	[	X
ftr-497	884	2	vol	vol	NOUN
ftr-497	884	3	1:7	1:7	NUM
ftr-497	884	4	should	should	AUX
ftr-497	884	5	we	we	PRON
ftr-497	884	6	give	give	VERB
ftr-497	884	7	away	away	ADP
ftr-497	884	8	the	the	DET
ftr-497	884	9	annual	annual	ADJ
ftr-497	884	10	exclusion	exclusion	NOUN
ftr-497	884	11	?	?	PUNCT
ftr-497	885	1	is	be	AUX
ftr-497	885	2	so	so	ADV
ftr-497	885	3	common	common	ADJ
ftr-497	885	4	and	and	CCONJ
ftr-497	885	5	so	so	ADV
ftr-497	885	6	unrelated	unrelated	ADJ
ftr-497	885	7	to	to	ADP
ftr-497	885	8	most	most	ADJ
ftr-497	885	9	taxable	taxable	ADJ
ftr-497	885	10	activities	activity	NOUN
ftr-497	885	11	that	that	SCONJ
ftr-497	885	12	there	there	PRON
ftr-497	885	13	is	be	VERB
ftr-497	885	14	nothing	nothing	PRON
ftr-497	885	15	that	that	PRON
ftr-497	885	16	suggests	suggest	VERB
ftr-497	885	17	any	any	DET
ftr-497	885	18	tax	tax	NOUN
ftr-497	885	19	event	event	NOUN
ftr-497	885	20	has	have	AUX
ftr-497	885	21	occurred	occur	VERB
ftr-497	885	22	.	.	PUNCT
ftr-497	886	1	gifts	gift	NOUN
ftr-497	886	2	of	of	ADP
ftr-497	886	3	relatively	relatively	ADV
ftr-497	886	4	large	large	ADJ
ftr-497	886	5	amounts	amount	NOUN
ftr-497	886	6	of	of	ADP
ftr-497	886	7	investment	investment	NOUN
ftr-497	886	8	assets	asset	NOUN
ftr-497	886	9	on	on	ADP
ftr-497	886	10	the	the	DET
ftr-497	886	11	other	other	ADJ
ftr-497	886	12	hand	hand	NOUN
ftr-497	886	13	are	be	AUX
ftr-497	886	14	more	more	ADV
ftr-497	886	15	likely	likely	ADJ
ftr-497	886	16	to	to	PART
ftr-497	886	17	cause	cause	VERB
ftr-497	886	18	the	the	DET
ftr-497	886	19	donor	donor	NOUN
ftr-497	886	20	to	to	PART
ftr-497	886	21	consider	consider	VERB
ftr-497	886	22	whether	whether	SCONJ
ftr-497	886	23	such	such	ADJ
ftr-497	886	24	transfers	transfer	NOUN
ftr-497	886	25	have	have	VERB
ftr-497	886	26	any	any	DET
ftr-497	886	27	tax	tax	NOUN
ftr-497	886	28	consequences	consequence	NOUN
ftr-497	886	29	.	.	PUNCT
ftr-497	887	1	if	if	SCONJ
ftr-497	887	2	the	the	DET
ftr-497	887	3	taxpayer	taxpayer	NOUN
ftr-497	887	4	is	be	AUX
ftr-497	887	5	told	tell	VERB
ftr-497	887	6	that	that	SCONJ
ftr-497	887	7	there	there	PRON
ftr-497	887	8	are	be	VERB
ftr-497	887	9	tax	tax	NOUN
ftr-497	887	10	consequences	consequence	NOUN
ftr-497	887	11	to	to	ADP
ftr-497	887	12	transfers	transfer	NOUN
ftr-497	887	13	in	in	ADP
ftr-497	887	14	excess	excess	NOUN
ftr-497	887	15	of	of	ADP
ftr-497	887	16	the	the	DET
ftr-497	887	17	annual	annual	ADJ
ftr-497	887	18	exclusion	exclusion	NOUN
ftr-497	887	19	,	,	PUNCT
ftr-497	887	20	he	he	PRON
ftr-497	887	21	or	or	CCONJ
ftr-497	887	22	she	she	PRON
ftr-497	887	23	might	might	AUX
ftr-497	887	24	assume	assume	VERB
ftr-497	887	25	that	that	SCONJ
ftr-497	887	26	the	the	DET
ftr-497	887	27	excess	excess	ADJ
ftr-497	887	28	transfers	transfer	NOUN
ftr-497	887	29	referred	refer	VERB
ftr-497	887	30	to	to	PART
ftr-497	887	31	are	are	VERB
ftr-497	887	32	transfers	transfer	NOUN
ftr-497	887	33	of	of	ADP
ftr-497	887	34	investment	investment	NOUN
ftr-497	887	35	assets	asset	NOUN
ftr-497	887	36	.	.	PUNCT
ftr-497	888	1	even	even	ADV
ftr-497	888	2	the	the	DET
ftr-497	888	3	very	very	ADJ
ftr-497	888	4	reference	reference	NOUN
ftr-497	888	5	to	to	ADP
ftr-497	888	6	"	"	PUNCT
ftr-497	888	7	annual	annual	ADJ
ftr-497	888	8	exclusion	exclusion	NOUN
ftr-497	888	9	"	"	PUNCT
ftr-497	888	10	gifts	gift	NOUN
ftr-497	888	11	suggests	suggest	VERB
ftr-497	888	12	they	they	PRON
ftr-497	888	13	are	be	AUX
ftr-497	888	14	a	a	DET
ftr-497	888	15	separate	separate	ADJ
ftr-497	888	16	category	category	NOUN
ftr-497	888	17	of	of	ADP
ftr-497	888	18	gifts	gift	NOUN
ftr-497	888	19	,	,	PUNCT
ftr-497	888	20	rather	rather	ADV
ftr-497	888	21	than	than	ADP
ftr-497	888	22	one	one	NUM
ftr-497	888	23	that	that	PRON
ftr-497	888	24	includes	include	VERB
ftr-497	888	25	gifts	gift	NOUN
ftr-497	888	26	made	make	VERB
ftr-497	888	27	upon	upon	SCONJ
ftr-497	888	28	recurring	recur	VERB
ftr-497	888	29	occasions	occasion	NOUN
ftr-497	888	30	and	and	CCONJ
ftr-497	888	31	big	big	ADJ
ftr-497	888	32	events	event	NOUN
ftr-497	888	33	,	,	PUNCT
ftr-497	888	34	like	like	ADP
ftr-497	888	35	weddings	wedding	NOUN
ftr-497	888	36	.	.	PUNCT
ftr-497	889	1	accordingly	accordingly	ADV
ftr-497	889	2	,	,	PUNCT
ftr-497	889	3	it	it	PRON
ftr-497	889	4	seems	seem	VERB
ftr-497	889	5	highly	highly	ADV
ftr-497	889	6	probable	probable	ADJ
ftr-497	889	7	that	that	SCONJ
ftr-497	889	8	many	many	ADJ
ftr-497	889	9	donors	donor	NOUN
ftr-497	889	10	who	who	PRON
ftr-497	889	11	take	take	VERB
ftr-497	889	12	advantage	advantage	NOUN
ftr-497	889	13	of	of	ADP
ftr-497	889	14	the	the	DET
ftr-497	889	15	annual	annual	ADJ
ftr-497	889	16	exclusion	exclusion	NOUN
ftr-497	889	17	to	to	PART
ftr-497	889	18	permit	permit	VERB
ftr-497	889	19	the	the	DET
ftr-497	889	20	transfer	transfer	NOUN
ftr-497	889	21	of	of	ADP
ftr-497	889	22	family	family	NOUN
ftr-497	889	23	wealth	wealth	NOUN
ftr-497	889	24	,	,	PUNCT
ftr-497	889	25	simultaneously	simultaneously	ADV
ftr-497	889	26	make	make	VERB
ftr-497	889	27	normal	normal	ADJ
ftr-497	889	28	,	,	PUNCT
ftr-497	889	29	recurring	recur	VERB
ftr-497	889	30	gifts	gift	NOUN
ftr-497	889	31	.	.	PUNCT
ftr-497	890	1	this	this	DET
ftr-497	890	2	activity	activity	NOUN
ftr-497	890	3	is	be	AUX
ftr-497	890	4	,	,	PUNCT
ftr-497	890	5	of	of	ADP
ftr-497	890	6	course	course	NOUN
ftr-497	890	7	,	,	PUNCT
ftr-497	890	8	clearly	clearly	ADV
ftr-497	890	9	inconsistent	inconsistent	ADJ
ftr-497	890	10	with	with	ADP
ftr-497	890	11	the	the	DET
ftr-497	890	12	legislative	legislative	ADJ
ftr-497	890	13	history	history	NOUN
ftr-497	890	14	regarding	regard	VERB
ftr-497	890	15	the	the	DET
ftr-497	890	16	workings	working	NOUN
ftr-497	890	17	of	of	ADP
ftr-497	890	18	the	the	DET
ftr-497	890	19	annual	annual	ADJ
ftr-497	890	20	exclusion	exclusion	NOUN
ftr-497	890	21	and	and	CCONJ
ftr-497	890	22	with	with	ADP
ftr-497	890	23	the	the	DET
ftr-497	890	24	gift	gift	NOUN
ftr-497	890	25	tax	tax	NOUN
ftr-497	890	26	laws	law	NOUN
ftr-497	890	27	.	.	PUNCT
ftr-497	890	28	'	'	PUNCT
ftr-497	891	1	notwithstanding	notwithstanding	ADP
ftr-497	891	2	that	that	SCONJ
ftr-497	891	3	such	such	ADJ
ftr-497	891	4	practices	practice	NOUN
ftr-497	891	5	are	be	AUX
ftr-497	891	6	plainly	plainly	ADV
ftr-497	891	7	inconsistent	inconsistent	ADJ
ftr-497	891	8	with	with	ADP
ftr-497	891	9	the	the	DET
ftr-497	891	10	law	law	NOUN
ftr-497	891	11	,	,	PUNCT
ftr-497	891	12	the	the	DET
ftr-497	891	13	reporting	reporting	NOUN
ftr-497	891	14	requirements	requirement	NOUN
ftr-497	891	15	regarding	regard	VERB
ftr-497	891	16	the	the	DET
ftr-497	891	17	annual	annual	ADJ
ftr-497	891	18	exclusion	exclusion	NOUN
ftr-497	891	19	make	make	VERB
ftr-497	891	20	it	it	PRON
ftr-497	891	21	easy	easy	ADJ
ftr-497	891	22	for	for	SCONJ
ftr-497	891	23	this	this	DET
ftr-497	891	24	"	"	PUNCT
ftr-497	891	25	double	double	ADJ
ftr-497	891	26	dipping	dipping	NOUN
ftr-497	891	27	"	"	PUNCT
ftr-497	891	28	to	to	PART
ftr-497	891	29	occur	occur	VERB
ftr-497	891	30	.	.	PUNCT
ftr-497	892	1	first	first	ADV
ftr-497	892	2	,	,	PUNCT
ftr-497	892	3	any	any	DET
ftr-497	892	4	gift	gift	NOUN
ftr-497	892	5	of	of	ADP
ftr-497	892	6	$	$	SYM
ftr-497	892	7	10,000	10,000	NUM
ftr-497	892	8	or	or	CCONJ
ftr-497	892	9	less	less	ADJ
ftr-497	892	10	simply	simply	ADV
ftr-497	892	11	need	need	AUX
ftr-497	892	12	not	not	PART
ftr-497	892	13	be	be	AUX
ftr-497	892	14	reported	report	VERB
ftr-497	892	15	3	3	NUM
ftr-497	892	16	'	'	PUNCT
ftr-497	892	17	if	if	SCONJ
ftr-497	892	18	it	it	PRON
ftr-497	892	19	meets	meet	VERB
ftr-497	892	20	the	the	DET
ftr-497	892	21	other	other	ADJ
ftr-497	892	22	requirements	requirement	NOUN
ftr-497	892	23	of	of	ADP
ftr-497	892	24	the	the	DET
ftr-497	892	25	annual	annual	ADJ
ftr-497	892	26	exclusion	exclusion	NOUN
ftr-497	892	27	discussed	discuss	VERB
ftr-497	892	28	above	above	ADV
ftr-497	892	29	.	.	PUNCT
ftr-497	893	1	'-	'-	PROPN
ftr-497	893	2	'	'	PUNCT
ftr-497	893	3	thus	thus	ADV
ftr-497	893	4	,	,	PUNCT
ftr-497	893	5	no	no	DET
ftr-497	893	6	return	return	NOUN
ftr-497	893	7	is	be	AUX
ftr-497	893	8	required	require	VERB
ftr-497	893	9	to	to	PART
ftr-497	893	10	be	be	AUX
ftr-497	893	11	filed	file	VERB
ftr-497	893	12	of	of	ADP
ftr-497	893	13	a	a	DET
ftr-497	893	14	full	full	ADJ
ftr-497	893	15	$	$	SYM
ftr-497	893	16	10,000	10,000	NUM
ftr-497	893	17	annual	annual	ADJ
ftr-497	893	18	exclusion	exclusion	NOUN
ftr-497	893	19	gift	gift	NOUN
ftr-497	893	20	,	,	PUNCT
ftr-497	893	21	that	that	SCONJ
ftr-497	893	22	,	,	PUNCT
ftr-497	893	23	if	if	SCONJ
ftr-497	893	24	reported	report	VERB
ftr-497	893	25	,	,	PUNCT
ftr-497	893	26	would	would	AUX
ftr-497	893	27	suggest	suggest	VERB
ftr-497	893	28	to	to	ADP
ftr-497	893	29	the	the	DET
ftr-497	893	30	service	service	NOUN
ftr-497	893	31	that	that	PRON
ftr-497	893	32	the	the	DET
ftr-497	893	33	donor	donor	NOUN
ftr-497	893	34	might	might	AUX
ftr-497	893	35	be	be	AUX
ftr-497	893	36	making	make	VERB
ftr-497	893	37	full	full	ADJ
ftr-497	893	38	use	use	NOUN
ftr-497	893	39	of	of	ADP
ftr-497	893	40	the	the	DET
ftr-497	893	41	annual	annual	ADJ
ftr-497	893	42	exclusion	exclusion	NOUN
ftr-497	893	43	to	to	PART
ftr-497	893	44	transfer	transfer	VERB
ftr-497	893	45	wealth	wealth	NOUN
ftr-497	893	46	and	and	CCONJ
ftr-497	893	47	also	also	ADV
ftr-497	893	48	be	be	AUX
ftr-497	893	49	making	make	VERB
ftr-497	893	50	the	the	DET
ftr-497	893	51	normal	normal	ADJ
ftr-497	893	52	,	,	PUNCT
ftr-497	893	53	recurring	recur	VERB
ftr-497	893	54	gifts	gift	NOUN
ftr-497	893	55	.	.	PUNCT
ftr-497	894	1	"2	"2	VERB
ftr-497	894	2	where	where	SCONJ
ftr-497	894	3	one	one	NUM
ftr-497	894	4	spouse	spouse	NOUN
ftr-497	894	5	is	be	AUX
ftr-497	894	6	making	make	VERB
ftr-497	894	7	the	the	DET
ftr-497	894	8	gift	gift	NOUN
ftr-497	894	9	and	and	CCONJ
ftr-497	894	10	the	the	DET
ftr-497	894	11	other	other	ADJ
ftr-497	894	12	spouse	spouse	NOUN
ftr-497	894	13	agrees	agree	VERB
ftr-497	894	14	to	to	PART
ftr-497	894	15	gift	gift	NOUN
ftr-497	894	16	split	split	NOUN
ftr-497	894	17	,	,	PUNCT
ftr-497	894	18	then	then	ADV
ftr-497	894	19	a	a	DET
ftr-497	894	20	return	return	NOUN
ftr-497	894	21	is	be	AUX
ftr-497	894	22	required	require	VERB
ftr-497	894	23	to	to	PART
ftr-497	894	24	reflect	reflect	VERB
ftr-497	894	25	the	the	DET
ftr-497	894	26	gifts	gift	NOUN
ftr-497	894	27	made	make	VERB
ftr-497	894	28	and	and	CCONJ
ftr-497	894	29	the	the	DET
ftr-497	894	30	agreement	agreement	NOUN
ftr-497	894	31	of	of	ADP
ftr-497	894	32	both	both	DET
ftr-497	894	33	spouses	spouse	NOUN
ftr-497	894	34	to	to	PART
ftr-497	894	35	be	be	AUX
ftr-497	894	36	treated	treat	VERB
ftr-497	894	37	as	as	ADP
ftr-497	894	38	the	the	DET
ftr-497	894	39	donor	donor	NOUN
ftr-497	894	40	of	of	ADP
ftr-497	894	41	one	one	NUM
ftr-497	894	42	-	-	PUNCT
ftr-497	894	43	half	half	NOUN
ftr-497	894	44	of	of	ADP
ftr-497	894	45	the	the	DET
ftr-497	894	46	property	property	NOUN
ftr-497	894	47	given	give	VERB
ftr-497	894	48	by	by	ADP
ftr-497	894	49	either	either	CCONJ
ftr-497	894	50	in	in	ADP
ftr-497	894	51	that	that	DET
ftr-497	894	52	calendar	calendar	NOUN
ftr-497	894	53	year	year	NOUN
ftr-497	894	54	.	.	PUNCT
ftr-497	895	1	33	33	NUM
ftr-497	895	2	nonetheless	nonetheless	ADV
ftr-497	895	3	,	,	PUNCT
ftr-497	895	4	the	the	DET
ftr-497	895	5	returns	return	NOUN
ftr-497	895	6	that	that	PRON
ftr-497	895	7	can	can	AUX
ftr-497	895	8	be	be	AUX
ftr-497	895	9	used	use	VERB
ftr-497	895	10	to	to	PART
ftr-497	895	11	reflect	reflect	VERB
ftr-497	895	12	the	the	DET
ftr-497	895	13	agreement	agreement	NOUN
ftr-497	895	14	merely	merely	ADV
ftr-497	895	15	list	list	VERB
ftr-497	895	16	the	the	DET
ftr-497	895	17	type	type	NOUN
ftr-497	895	18	of	of	ADP
ftr-497	895	19	property	property	NOUN
ftr-497	895	20	transferred	transfer	VERB
ftr-497	895	21	,	,	PUNCT
ftr-497	895	22	the	the	DET
ftr-497	895	23	date	date	NOUN
ftr-497	895	24	of	of	ADP
ftr-497	895	25	the	the	DET
ftr-497	895	26	transfer	transfer	NOUN
ftr-497	895	27	,	,	PUNCT
ftr-497	895	28	and	and	CCONJ
ftr-497	895	29	the	the	DET
ftr-497	895	30	value	value	NOUN
ftr-497	895	31	of	of	ADP
ftr-497	895	32	the	the	DET
ftr-497	895	33	property	property	NOUN
ftr-497	895	34	,	,	PUNCT
ftr-497	895	35	and	and	CCONJ
ftr-497	895	36	record	record	VERB
ftr-497	895	37	the	the	DET
ftr-497	895	38	consent	consent	NOUN
ftr-497	895	39	of	of	ADP
ftr-497	895	40	the	the	DET
ftr-497	895	41	spouse	spouse	NOUN
ftr-497	895	42	not	not	PART
ftr-497	895	43	actually	actually	ADV
ftr-497	895	44	making	make	VERB
ftr-497	895	45	any	any	DET
ftr-497	895	46	transfer	transfer	NOUN
ftr-497	895	47	.	.	PUNCT
ftr-497	895	48	'	'	PUNCT
ftr-497	896	1	the	the	DET
ftr-497	896	2	returns	return	NOUN
ftr-497	896	3	never	never	ADV
ftr-497	896	4	raise	raise	VERB
ftr-497	896	5	the	the	DET
ftr-497	896	6	question	question	NOUN
ftr-497	896	7	of	of	ADP
ftr-497	896	8	whether	whether	SCONJ
ftr-497	896	9	the	the	DET
ftr-497	896	10	taxpayer	taxpayer	NOUN
ftr-497	896	11	made	make	VERB
ftr-497	896	12	holiday	holiday	NOUN
ftr-497	896	13	,	,	PUNCT
ftr-497	896	14	birthday	birthday	NOUN
ftr-497	896	15	or	or	CCONJ
ftr-497	896	16	wedding	wedding	NOUN
ftr-497	896	17	presents	present	NOUN
ftr-497	896	18	to	to	ADP
ftr-497	896	19	any	any	PRON
ftr-497	896	20	of	of	ADP
ftr-497	896	21	129	129	NUM
ftr-497	896	22	.	.	PUNCT
ftr-497	897	1	see	see	VERB
ftr-497	897	2	supra	supra	PROPN
ftr-497	897	3	part	part	NOUN
ftr-497	897	4	hi	hi	INTJ
ftr-497	897	5	a	a	DET
ftr-497	897	6	1	1	NUM
ftr-497	897	7	.	.	NOUN
ftr-497	897	8	130	130	NUM
ftr-497	897	9	.	.	PUNCT
ftr-497	898	1	irc	irc	PROPN
ftr-497	898	2	§	§	PROPN
ftr-497	898	3	6019(a)(1	6019(a)(1	NOUN
ftr-497	898	4	)	)	PUNCT
ftr-497	898	5	.	.	PUNCT
ftr-497	899	1	131	131	X
ftr-497	899	2	.	.	PUNCT
ftr-497	900	1	see	see	VERB
ftr-497	900	2	supra	supra	PROPN
ftr-497	900	3	part	part	PROPN
ftr-497	900	4	h	h	PROPN
ftr-497	900	5	b.	b.	PROPN
ftr-497	900	6	132	132	NUM
ftr-497	900	7	.	.	PUNCT
ftr-497	901	1	if	if	SCONJ
ftr-497	901	2	the	the	DET
ftr-497	901	3	donor	donor	NOUN
ftr-497	901	4	erroneously	erroneously	ADV
ftr-497	901	5	believes	believe	VERB
ftr-497	901	6	that	that	SCONJ
ftr-497	901	7	the	the	DET
ftr-497	901	8	annual	annual	ADJ
ftr-497	901	9	exclusion	exclusion	NOUN
ftr-497	901	10	applies	apply	VERB
ftr-497	901	11	to	to	ADP
ftr-497	901	12	investment	investment	NOUN
ftr-497	901	13	-	-	PUNCT
ftr-497	901	14	type	type	NOUN
ftr-497	901	15	gifts	gift	NOUN
ftr-497	901	16	under	under	ADP
ftr-497	901	17	s10,000	s10,000	NOUN
ftr-497	901	18	per	per	ADP
ftr-497	901	19	donee	donee	NOUN
ftr-497	901	20	,	,	PUNCT
ftr-497	901	21	and	and	CCONJ
ftr-497	901	22	that	that	SCONJ
ftr-497	901	23	the	the	DET
ftr-497	901	24	gift	gift	NOUN
ftr-497	901	25	tax	tax	NOUN
ftr-497	901	26	system	system	NOUN
ftr-497	901	27	does	do	AUX
ftr-497	901	28	not	not	PART
ftr-497	901	29	apply	apply	VERB
ftr-497	901	30	at	at	ADV
ftr-497	901	31	all	all	ADV
ftr-497	901	32	to	to	ADP
ftr-497	901	33	traditional	traditional	ADJ
ftr-497	901	34	gifts	gift	NOUN
ftr-497	901	35	to	to	ADP
ftr-497	901	36	family	family	NOUN
ftr-497	901	37	and	and	CCONJ
ftr-497	901	38	friends	friend	NOUN
ftr-497	901	39	at	at	ADP
ftr-497	901	40	birthdays	birthday	NOUN
ftr-497	901	41	and	and	CCONJ
ftr-497	901	42	holidays	holiday	NOUN
ftr-497	901	43	,	,	PUNCT
ftr-497	901	44	then	then	ADV
ftr-497	901	45	the	the	DET
ftr-497	901	46	donor	donor	NOUN
ftr-497	901	47	would	would	AUX
ftr-497	901	48	likely	likely	ADV
ftr-497	901	49	make	make	VERB
ftr-497	901	50	both	both	DET
ftr-497	901	51	types	type	NOUN
ftr-497	901	52	of	of	ADP
ftr-497	901	53	gifts	gift	NOUN
ftr-497	901	54	and	and	CCONJ
ftr-497	901	55	report	report	VERB
ftr-497	901	56	nothing	nothing	PRON
ftr-497	901	57	.	.	PUNCT
ftr-497	902	1	133	133	NUM
ftr-497	902	2	.	.	PUNCT
ftr-497	902	3	irc	irc	AUX
ftr-497	902	4	§	§	PROPN
ftr-497	902	5	2513	2513	NUM
ftr-497	902	6	;	;	PUNCT
ftr-497	902	7	regs	reg	NOUN
ftr-497	902	8	.	.	PUNCT
ftr-497	903	1	§	§	PROPN
ftr-497	903	2	§	§	PROPN
ftr-497	903	3	25.2513	25.2513	NUM
ftr-497	903	4	-	-	SYM
ftr-497	903	5	1(c	1(c	NUM
ftr-497	903	6	)	)	PUNCT
ftr-497	903	7	.	.	PUNCT
ftr-497	904	1	-2	-2	INTJ
ftr-497	904	2	.	.	PUNCT
ftr-497	905	1	134	134	NUM
ftr-497	905	2	.	.	PUNCT
ftr-497	906	1	form	form	NOUN
ftr-497	906	2	709	709	NUM
ftr-497	906	3	,	,	PUNCT
ftr-497	906	4	united	united	PROPN
ftr-497	906	5	states	states	PROPN
ftr-497	906	6	gift	gift	NOUN
ftr-497	906	7	(	(	PUNCT
ftr-497	906	8	and	and	CCONJ
ftr-497	906	9	generation	generation	NOUN
ftr-497	906	10	-	-	PUNCT
ftr-497	906	11	skipping	skip	VERB
ftr-497	906	12	transfer	transfer	NOUN
ftr-497	906	13	)	)	PUNCT
ftr-497	906	14	tax	tax	NOUN
ftr-497	906	15	return	return	NOUN
ftr-497	907	1	[	[	X
ftr-497	907	2	hereinafter	hereinafter	NOUN
ftr-497	907	3	form	form	NOUN
ftr-497	907	4	709	709	NUM
ftr-497	907	5	]	]	PUNCT
ftr-497	907	6	;	;	PUNCT
ftr-497	907	7	form	form	VERB
ftr-497	907	8	709	709	NUM
ftr-497	907	9	-	-	PUNCT
ftr-497	907	10	a	a	PRON
ftr-497	907	11	,	,	PUNCT
ftr-497	907	12	united	united	PROPN
ftr-497	907	13	states	states	PROPN
ftr-497	907	14	short	short	ADJ
ftr-497	907	15	form	form	NOUN
ftr-497	907	16	gift	gift	NOUN
ftr-497	907	17	tax	tax	NOUN
ftr-497	907	18	return	return	NOUN
ftr-497	907	19	[	[	X
ftr-497	907	20	hereinafter	hereinafter	NOUN
ftr-497	907	21	form	form	NOUN
ftr-497	907	22	709	709	NUM
ftr-497	907	23	-	-	SYM
ftr-497	907	24	a	a	X
ftr-497	907	25	]	]	X
ftr-497	907	26	.	.	PUNCT
ftr-497	908	1	the	the	DET
ftr-497	908	2	donor(s	donor(s	NOUN
ftr-497	908	3	)	)	PUNCT
ftr-497	908	4	must	must	AUX
ftr-497	908	5	describe	describe	VERB
ftr-497	908	6	how	how	SCONJ
ftr-497	908	7	the	the	DET
ftr-497	908	8	value	value	NOUN
ftr-497	908	9	of	of	ADP
ftr-497	908	10	the	the	DET
ftr-497	908	11	gifts	gift	NOUN
ftr-497	908	12	was	be	AUX
ftr-497	908	13	determined	determine	VERB
ftr-497	908	14	.	.	PUNCT
ftr-497	909	1	19931	19931	NUM
ftr-497	909	2	florida	florida	PROPN
ftr-497	909	3	tax	tax	PROPN
ftr-497	909	4	review	review	NOUN
ftr-497	909	5	the	the	DET
ftr-497	909	6	same	same	ADJ
ftr-497	909	7	donees	donee	NOUN
ftr-497	909	8	to	to	PART
ftr-497	909	9	whom	whom	PRON
ftr-497	909	10	the	the	DET
ftr-497	909	11	annual	annual	ADJ
ftr-497	909	12	exclusion	exclusion	NOUN
ftr-497	909	13	gifts	gift	NOUN
ftr-497	909	14	were	be	AUX
ftr-497	909	15	made	make	VERB
ftr-497	909	16	.	.	PUNCT
ftr-497	910	1	35	35	NUM
ftr-497	910	2	it	it	PRON
ftr-497	910	3	is	be	AUX
ftr-497	910	4	also	also	ADV
ftr-497	910	5	easy	easy	ADJ
ftr-497	910	6	to	to	PART
ftr-497	910	7	avoid	avoid	VERB
ftr-497	910	8	the	the	DET
ftr-497	910	9	necessity	necessity	NOUN
ftr-497	910	10	of	of	ADP
ftr-497	910	11	making	make	VERB
ftr-497	910	12	the	the	DET
ftr-497	910	13	return	return	NOUN
ftr-497	910	14	that	that	PRON
ftr-497	910	15	is	be	AUX
ftr-497	910	16	required	require	VERB
ftr-497	910	17	only	only	ADV
ftr-497	910	18	to	to	PART
ftr-497	910	19	reflect	reflect	VERB
ftr-497	910	20	gift	gift	NOUN
ftr-497	910	21	splitting	splitting	NOUN
ftr-497	910	22	.	.	PUNCT
ftr-497	911	1	current	current	ADJ
ftr-497	911	2	law	law	NOUN
ftr-497	911	3	permits	permit	VERB
ftr-497	911	4	any	any	DET
ftr-497	911	5	amount	amount	NOUN
ftr-497	911	6	of	of	ADP
ftr-497	911	7	property	property	NOUN
ftr-497	911	8	to	to	PART
ftr-497	911	9	be	be	AUX
ftr-497	911	10	transferred	transfer	VERB
ftr-497	911	11	from	from	ADP
ftr-497	911	12	one	one	NUM
ftr-497	911	13	spouse	spouse	NOUN
ftr-497	911	14	to	to	ADP
ftr-497	911	15	the	the	DET
ftr-497	911	16	other	other	ADJ
ftr-497	911	17	outright	outright	ADV
ftr-497	911	18	without	without	ADP
ftr-497	911	19	there	there	PRON
ftr-497	911	20	being	be	AUX
ftr-497	911	21	any	any	DET
ftr-497	911	22	tax	tax	NOUN
ftr-497	911	23	due	due	ADJ
ftr-497	911	24	and	and	CCONJ
ftr-497	911	25	there	there	PRON
ftr-497	911	26	is	be	VERB
ftr-497	911	27	no	no	DET
ftr-497	911	28	reporting	reporting	NOUN
ftr-497	911	29	requirement	requirement	NOUN
ftr-497	911	30	for	for	ADP
ftr-497	911	31	such	such	ADJ
ftr-497	911	32	transfers	transfer	NOUN
ftr-497	911	33	.	.	PUNCT
ftr-497	911	34	136	136	NUM
ftr-497	911	35	although	although	SCONJ
ftr-497	911	36	this	this	PRON
ftr-497	911	37	is	be	AUX
ftr-497	911	38	a	a	DET
ftr-497	911	39	quite	quite	ADV
ftr-497	911	40	reasonable	reasonable	ADJ
ftr-497	911	41	rule	rule	NOUN
ftr-497	911	42	with	with	ADP
ftr-497	911	43	respect	respect	NOUN
ftr-497	911	44	to	to	ADP
ftr-497	911	45	transfers	transfer	NOUN
ftr-497	911	46	between	between	ADP
ftr-497	911	47	spouses	spouse	NOUN
ftr-497	911	48	given	give	VERB
ftr-497	911	49	the	the	DET
ftr-497	911	50	availability	availability	NOUN
ftr-497	911	51	of	of	ADP
ftr-497	911	52	the	the	DET
ftr-497	911	53	marital	marital	ADJ
ftr-497	911	54	deduction	deduction	NOUN
ftr-497	911	55	,	,	PUNCT
ftr-497	911	56	it	it	PRON
ftr-497	911	57	does	do	AUX
ftr-497	911	58	permit	permit	VERB
ftr-497	911	59	an	an	DET
ftr-497	911	60	individual	individual	NOUN
ftr-497	911	61	who	who	PRON
ftr-497	911	62	wishes	wish	VERB
ftr-497	911	63	to	to	PART
ftr-497	911	64	make	make	VERB
ftr-497	911	65	a	a	DET
ftr-497	911	66	$	$	SYM
ftr-497	911	67	20,000	20,000	NUM
ftr-497	911	68	annual	annual	ADJ
ftr-497	911	69	exclusion	exclusion	NOUN
ftr-497	911	70	gift	gift	NOUN
ftr-497	911	71	to	to	PART
ftr-497	911	72	use	use	VERB
ftr-497	911	73	his	his	PRON
ftr-497	911	74	or	or	CCONJ
ftr-497	911	75	her	her	PRON
ftr-497	911	76	spouse	spouse	NOUN
ftr-497	911	77	as	as	ADP
ftr-497	911	78	a	a	DET
ftr-497	911	79	conduit	conduit	NOUN
ftr-497	911	80	for	for	ADP
ftr-497	911	81	$	$	SYM
ftr-497	911	82	10,000	10,000	NUM
ftr-497	911	83	per	per	ADP
ftr-497	911	84	donee	donee	NOUN
ftr-497	911	85	,	,	PUNCT
ftr-497	911	86	and	and	CCONJ
ftr-497	911	87	thereby	thereby	ADV
ftr-497	911	88	avoid	avoid	VERB
ftr-497	911	89	the	the	DET
ftr-497	911	90	requirement	requirement	NOUN
ftr-497	911	91	of	of	ADP
ftr-497	911	92	filing	file	VERB
ftr-497	911	93	any	any	DET
ftr-497	911	94	return	return	NOUN
ftr-497	911	95	with	with	ADP
ftr-497	911	96	respect	respect	NOUN
ftr-497	911	97	to	to	ADP
ftr-497	911	98	the	the	DET
ftr-497	911	99	annual	annual	ADJ
ftr-497	911	100	gift	gift	NOUN
ftr-497	911	101	.	.	PUNCT
ftr-497	912	1	37	37	NUM
ftr-497	912	2	2	2	NUM
ftr-497	912	3	.	.	PUNCT
ftr-497	912	4	protecting	protect	VERB
ftr-497	912	5	excessive	excessive	ADJ
ftr-497	912	6	support	support	NOUN
ftr-497	912	7	transfers	transfer	NOUN
ftr-497	912	8	made	make	VERB
ftr-497	912	9	to	to	ADP
ftr-497	912	10	persons	person	NOUN
ftr-497	912	11	to	to	ADP
ftr-497	912	12	whom	whom	PRON
ftr-497	912	13	a	a	DET
ftr-497	912	14	legal	legal	ADJ
ftr-497	912	15	obligation	obligation	NOUN
ftr-497	912	16	of	of	ADP
ftr-497	912	17	support	support	NOUN
ftr-497	912	18	exists.-in	exists.-in	VERB
ftr-497	912	19	general	general	ADJ
ftr-497	912	20	,	,	PUNCT
ftr-497	912	21	transfers	transfer	NOUN
ftr-497	912	22	which	which	PRON
ftr-497	912	23	satisfy	satisfy	VERB
ftr-497	912	24	an	an	DET
ftr-497	912	25	obligation	obligation	NOUN
ftr-497	912	26	of	of	ADP
ftr-497	912	27	support	support	NOUN
ftr-497	912	28	imposed	impose	VERB
ftr-497	912	29	by	by	ADP
ftr-497	912	30	state	state	NOUN
ftr-497	912	31	law	law	NOUN
ftr-497	912	32	should	should	AUX
ftr-497	912	33	be	be	AUX
ftr-497	912	34	excluded	exclude	VERB
ftr-497	912	35	from	from	ADP
ftr-497	912	36	the	the	DET
ftr-497	912	37	gift	gift	NOUN
ftr-497	912	38	tax	tax	NOUN
ftr-497	912	39	system.138	system.138	PROPN
ftr-497	912	40	while	while	SCONJ
ftr-497	912	41	neither	neither	CCONJ
ftr-497	912	42	the	the	DET
ftr-497	912	43	code	code	NOUN
ftr-497	912	44	nor	nor	CCONJ
ftr-497	912	45	the	the	DET
ftr-497	912	46	regulations	regulation	NOUN
ftr-497	912	47	expressly	expressly	ADV
ftr-497	912	48	so	so	ADV
ftr-497	912	49	provide	provide	VERB
ftr-497	912	50	,	,	PUNCT
ftr-497	912	51	a	a	DET
ftr-497	912	52	transfer	transfer	NOUN
ftr-497	912	53	in	in	ADP
ftr-497	912	54	satisfaction	satisfaction	NOUN
ftr-497	912	55	of	of	ADP
ftr-497	912	56	a	a	DET
ftr-497	912	57	legal	legal	ADJ
ftr-497	912	58	claim	claim	NOUN
ftr-497	912	59	for	for	ADP
ftr-497	912	60	support	support	NOUN
ftr-497	912	61	should	should	AUX
ftr-497	912	62	be	be	AUX
ftr-497	912	63	one	one	NUM
ftr-497	912	64	for	for	ADP
ftr-497	912	65	"	"	PUNCT
ftr-497	912	66	full	full	ADJ
ftr-497	912	67	and	and	CCONJ
ftr-497	912	68	adequate	adequate	ADJ
ftr-497	912	69	consideration	consideration	NOUN
ftr-497	912	70	.	.	PUNCT
ftr-497	913	1	"	"	PUNCT
ftr-497	913	2	'	'	PUNCT
ftr-497	913	3	139	139	NUM
ftr-497	913	4	nonetheless	nonetheless	ADV
ftr-497	913	5	,	,	PUNCT
ftr-497	913	6	transfers	transfer	NOUN
ftr-497	913	7	which	which	PRON
ftr-497	913	8	are	be	AUX
ftr-497	913	9	135	135	NUM
ftr-497	913	10	.	.	PUNCT
ftr-497	913	11	see	see	VERB
ftr-497	913	12	form	form	NOUN
ftr-497	913	13	709	709	NUM
ftr-497	913	14	,	,	PUNCT
ftr-497	913	15	supra	supra	PROPN
ftr-497	913	16	note	note	PROPN
ftr-497	913	17	134	134	NUM
ftr-497	913	18	;	;	PUNCT
ftr-497	913	19	form	form	VERB
ftr-497	913	20	709	709	NUM
ftr-497	913	21	-	-	PUNCT
ftr-497	913	22	a	a	PRON
ftr-497	913	23	,	,	PUNCT
ftr-497	913	24	supra	supra	ADJ
ftr-497	913	25	note	note	NOUN
ftr-497	913	26	134	134	NUM
ftr-497	913	27	.	.	PUNCT
ftr-497	914	1	the	the	DET
ftr-497	914	2	directions	direction	NOUN
ftr-497	914	3	to	to	PART
ftr-497	914	4	form	form	VERB
ftr-497	914	5	709	709	NUM
ftr-497	914	6	do	do	AUX
ftr-497	914	7	state	state	NOUN
ftr-497	914	8	that	that	SCONJ
ftr-497	914	9	the	the	DET
ftr-497	914	10	gift	gift	NOUN
ftr-497	914	11	tax	tax	NOUN
ftr-497	914	12	does	do	AUX
ftr-497	914	13	not	not	PART
ftr-497	914	14	apply	apply	VERB
ftr-497	914	15	to	to	ADP
ftr-497	914	16	any	any	DET
ftr-497	914	17	gift	gift	NOUN
ftr-497	914	18	where	where	SCONJ
ftr-497	914	19	the	the	DET
ftr-497	914	20	gift	gift	NOUN
ftr-497	914	21	is	be	AUX
ftr-497	914	22	under	under	ADP
ftr-497	914	23	$	$	SYM
ftr-497	914	24	10,000	10,000	NUM
ftr-497	914	25	and	and	CCONJ
ftr-497	914	26	is	be	AUX
ftr-497	914	27	of	of	ADP
ftr-497	914	28	a	a	DET
ftr-497	914	29	present	present	ADJ
ftr-497	914	30	interest	interest	NOUN
ftr-497	914	31	,	,	PUNCT
ftr-497	914	32	is	be	AUX
ftr-497	914	33	a	a	DET
ftr-497	914	34	tuition	tuition	NOUN
ftr-497	914	35	or	or	CCONJ
ftr-497	914	36	medical	medical	ADJ
ftr-497	914	37	care	care	NOUN
ftr-497	914	38	gift	gift	NOUN
ftr-497	914	39	,	,	PUNCT
ftr-497	914	40	is	be	AUX
ftr-497	914	41	to	to	ADP
ftr-497	914	42	a	a	DET
ftr-497	914	43	political	political	ADJ
ftr-497	914	44	organization	organization	NOUN
ftr-497	914	45	,	,	PUNCT
ftr-497	914	46	or	or	CCONJ
ftr-497	914	47	is	be	AUX
ftr-497	914	48	to	to	ADP
ftr-497	914	49	a	a	DET
ftr-497	914	50	spouse	spouse	NOUN
ftr-497	914	51	and	and	CCONJ
ftr-497	914	52	meets	meet	VERB
ftr-497	914	53	certain	certain	ADJ
ftr-497	914	54	additional	additional	ADJ
ftr-497	914	55	criteria	criterion	NOUN
ftr-497	914	56	.	.	PUNCT
ftr-497	915	1	nonetheless	nonetheless	ADV
ftr-497	915	2	,	,	PUNCT
ftr-497	915	3	the	the	DET
ftr-497	915	4	simplicity	simplicity	NOUN
ftr-497	915	5	of	of	ADP
ftr-497	915	6	the	the	DET
ftr-497	915	7	instructions	instruction	NOUN
ftr-497	915	8	may	may	AUX
ftr-497	915	9	work	work	VERB
ftr-497	915	10	against	against	ADP
ftr-497	915	11	the	the	DET
ftr-497	915	12	correct	correct	ADJ
ftr-497	915	13	result	result	NOUN
ftr-497	915	14	.	.	PUNCT
ftr-497	916	1	the	the	DET
ftr-497	916	2	directions	direction	NOUN
ftr-497	916	3	do	do	AUX
ftr-497	916	4	not	not	PART
ftr-497	916	5	specifically	specifically	ADV
ftr-497	916	6	point	point	VERB
ftr-497	916	7	out	out	ADP
ftr-497	916	8	that	that	DET
ftr-497	916	9	holiday	holiday	NOUN
ftr-497	916	10	,	,	PUNCT
ftr-497	916	11	birthday	birthday	NOUN
ftr-497	916	12	,	,	PUNCT
ftr-497	916	13	wedding	wedding	NOUN
ftr-497	916	14	,	,	PUNCT
ftr-497	916	15	graduation	graduation	NOUN
ftr-497	916	16	and	and	CCONJ
ftr-497	916	17	other	other	ADJ
ftr-497	916	18	similar	similar	ADJ
ftr-497	916	19	gifts	gift	NOUN
ftr-497	916	20	count	count	NOUN
ftr-497	916	21	against	against	ADP
ftr-497	916	22	the	the	DET
ftr-497	916	23	$	$	SYM
ftr-497	916	24	10,000	10,000	NUM
ftr-497	916	25	limit	limit	NOUN
ftr-497	916	26	.	.	PUNCT
ftr-497	917	1	it	it	PRON
ftr-497	917	2	is	be	AUX
ftr-497	917	3	not	not	PART
ftr-497	917	4	difficult	difficult	ADJ
ftr-497	917	5	to	to	PART
ftr-497	917	6	imagine	imagine	VERB
ftr-497	917	7	a	a	DET
ftr-497	917	8	taxpayer	taxpayer	NOUN
ftr-497	917	9	reading	read	VERB
ftr-497	917	10	the	the	DET
ftr-497	917	11	instructions	instruction	NOUN
ftr-497	917	12	and	and	CCONJ
ftr-497	917	13	concluding	conclude	VERB
ftr-497	917	14	that	that	DET
ftr-497	917	15	gifts	gift	NOUN
ftr-497	917	16	of	of	ADP
ftr-497	917	17	the	the	DET
ftr-497	917	18	normal	normal	ADJ
ftr-497	917	19	family	family	NOUN
ftr-497	917	20	variety	variety	NOUN
ftr-497	917	21	are	be	AUX
ftr-497	917	22	not	not	PART
ftr-497	917	23	taxable	taxable	ADJ
ftr-497	917	24	.	.	PUNCT
ftr-497	918	1	136	136	NUM
ftr-497	918	2	.	.	PUNCT
ftr-497	919	1	irc	irc	VERB
ftr-497	919	2	§	§	PROPN
ftr-497	919	3	§	§	PROPN
ftr-497	919	4	2523	2523	NUM
ftr-497	919	5	,	,	PUNCT
ftr-497	919	6	6019(a)(2	6019(a)(2	NOUN
ftr-497	919	7	)	)	PUNCT
ftr-497	919	8	.	.	PUNCT
ftr-497	920	1	137	137	NUM
ftr-497	920	2	.	.	PUNCT
ftr-497	921	1	for	for	ADP
ftr-497	921	2	example	example	NOUN
ftr-497	921	3	,	,	PUNCT
ftr-497	921	4	assume	assume	VERB
ftr-497	921	5	a	a	DET
ftr-497	921	6	married	married	ADJ
ftr-497	921	7	couple	couple	NOUN
ftr-497	921	8	where	where	SCONJ
ftr-497	921	9	spouse	spouse	NOUN
ftr-497	921	10	a	a	PRON
ftr-497	921	11	has	have	VERB
ftr-497	921	12	substantially	substantially	ADV
ftr-497	921	13	more	more	ADJ
ftr-497	921	14	property	property	NOUN
ftr-497	921	15	than	than	ADP
ftr-497	921	16	spouse	spouse	PROPN
ftr-497	921	17	b.	b.	PROPN
ftr-497	921	18	further	far	ADV
ftr-497	921	19	assume	assume	VERB
ftr-497	921	20	that	that	SCONJ
ftr-497	921	21	they	they	PRON
ftr-497	921	22	are	be	AUX
ftr-497	921	23	both	both	PRON
ftr-497	921	24	agreed	agree	VERB
ftr-497	921	25	that	that	SCONJ
ftr-497	921	26	it	it	PRON
ftr-497	921	27	would	would	AUX
ftr-497	921	28	be	be	AUX
ftr-497	921	29	desirable	desirable	ADJ
ftr-497	921	30	to	to	PART
ftr-497	921	31	make	make	VERB
ftr-497	921	32	annual	annual	ADJ
ftr-497	921	33	exclusion	exclusion	NOUN
ftr-497	921	34	gifts	gift	NOUN
ftr-497	921	35	of	of	ADP
ftr-497	921	36	$	$	SYM
ftr-497	921	37	20,000	20,000	NUM
ftr-497	921	38	to	to	ADP
ftr-497	921	39	each	each	PRON
ftr-497	921	40	of	of	ADP
ftr-497	921	41	their	their	PRON
ftr-497	921	42	children	child	NOUN
ftr-497	921	43	in	in	ADP
ftr-497	921	44	the	the	DET
ftr-497	921	45	present	present	ADJ
ftr-497	921	46	year	year	NOUN
ftr-497	921	47	.	.	PUNCT
ftr-497	922	1	a	a	PRON
ftr-497	922	2	has	have	VERB
ftr-497	922	3	two	two	NUM
ftr-497	922	4	ways	way	NOUN
ftr-497	922	5	to	to	PART
ftr-497	922	6	accomplish	accomplish	VERB
ftr-497	922	7	this	this	DET
ftr-497	922	8	transfer	transfer	NOUN
ftr-497	922	9	.	.	PUNCT
ftr-497	923	1	first	first	ADV
ftr-497	923	2	,	,	PUNCT
ftr-497	923	3	a	a	PRON
ftr-497	923	4	can	can	AUX
ftr-497	923	5	give	give	VERB
ftr-497	923	6	$	$	SYM
ftr-497	923	7	20,000	20,000	NUM
ftr-497	923	8	to	to	ADP
ftr-497	923	9	each	each	DET
ftr-497	923	10	child	child	NOUN
ftr-497	923	11	and	and	CCONJ
ftr-497	923	12	then	then	ADV
ftr-497	923	13	report	report	VERB
ftr-497	923	14	the	the	DET
ftr-497	923	15	gifts	gift	NOUN
ftr-497	923	16	on	on	ADP
ftr-497	923	17	a	a	DET
ftr-497	923	18	gift	gift	NOUN
ftr-497	923	19	tax	tax	NOUN
ftr-497	923	20	return	return	NOUN
ftr-497	923	21	permitting	permit	VERB
ftr-497	923	22	b	b	NOUN
ftr-497	923	23	to	to	PART
ftr-497	923	24	treat	treat	VERB
ftr-497	923	25	half	half	NOUN
ftr-497	923	26	of	of	ADP
ftr-497	923	27	the	the	DET
ftr-497	923	28	gift	gift	NOUN
ftr-497	923	29	as	as	ADP
ftr-497	923	30	coming	come	VERB
ftr-497	923	31	from	from	ADP
ftr-497	923	32	b.	b.	PROPN
ftr-497	923	33	second	second	PROPN
ftr-497	923	34	,	,	PUNCT
ftr-497	923	35	a	a	PRON
ftr-497	923	36	can	can	AUX
ftr-497	923	37	transfer	transfer	VERB
ftr-497	923	38	$	$	SYM
ftr-497	923	39	10,000	10,000	NUM
ftr-497	923	40	to	to	ADP
ftr-497	923	41	b	b	NOUN
ftr-497	923	42	and	and	CCONJ
ftr-497	923	43	then	then	ADV
ftr-497	923	44	each	each	DET
ftr-497	923	45	spouse	spouse	NOUN
ftr-497	923	46	can	can	AUX
ftr-497	923	47	make	make	VERB
ftr-497	923	48	a	a	DET
ftr-497	923	49	$	$	SYM
ftr-497	923	50	10,000	10,000	NUM
ftr-497	923	51	gift	gift	NOUN
ftr-497	923	52	to	to	ADP
ftr-497	923	53	each	each	DET
ftr-497	923	54	child	child	NOUN
ftr-497	923	55	.	.	PUNCT
ftr-497	924	1	under	under	ADP
ftr-497	924	2	the	the	DET
ftr-497	924	3	latter	latter	ADJ
ftr-497	924	4	approach	approach	NOUN
ftr-497	924	5	,	,	PUNCT
ftr-497	924	6	no	no	DET
ftr-497	924	7	gift	gift	NOUN
ftr-497	924	8	tax	tax	NOUN
ftr-497	924	9	return	return	NOUN
ftr-497	924	10	is	be	AUX
ftr-497	924	11	required	require	VERB
ftr-497	924	12	to	to	PART
ftr-497	924	13	be	be	AUX
ftr-497	924	14	filed	file	VERB
ftr-497	924	15	.	.	PUNCT
ftr-497	925	1	if	if	SCONJ
ftr-497	925	2	a	a	PRON
ftr-497	925	3	gave	give	VERB
ftr-497	925	4	$	$	SYM
ftr-497	925	5	10,000	10,000	NUM
ftr-497	925	6	to	to	PART
ftr-497	925	7	b	b	NOUN
ftr-497	925	8	subject	subject	NOUN
ftr-497	925	9	to	to	ADP
ftr-497	925	10	an	an	DET
ftr-497	925	11	understanding	understanding	NOUN
ftr-497	925	12	or	or	CCONJ
ftr-497	925	13	agreement	agreement	NOUN
ftr-497	925	14	that	that	PRON
ftr-497	925	15	the	the	DET
ftr-497	925	16	donee	donee	NOUN
ftr-497	925	17	spouse	spouse	NOUN
ftr-497	925	18	would	would	AUX
ftr-497	925	19	give	give	VERB
ftr-497	925	20	the	the	DET
ftr-497	925	21	property	property	NOUN
ftr-497	925	22	to	to	ADP
ftr-497	925	23	the	the	DET
ftr-497	925	24	ultimate	ultimate	ADJ
ftr-497	925	25	donee	donee	NOUN
ftr-497	925	26	,	,	PUNCT
ftr-497	925	27	the	the	DET
ftr-497	925	28	donee	donee	NOUN
ftr-497	925	29	spouse	spouse	NOUN
ftr-497	925	30	should	should	AUX
ftr-497	925	31	not	not	PART
ftr-497	925	32	be	be	AUX
ftr-497	925	33	considered	consider	VERB
ftr-497	925	34	the	the	DET
ftr-497	925	35	owner	owner	NOUN
ftr-497	925	36	and	and	CCONJ
ftr-497	925	37	the	the	DET
ftr-497	925	38	gift	gift	NOUN
ftr-497	925	39	should	should	AUX
ftr-497	925	40	be	be	AUX
ftr-497	925	41	considered	consider	VERB
ftr-497	925	42	as	as	ADP
ftr-497	925	43	one	one	NUM
ftr-497	925	44	from	from	ADP
ftr-497	925	45	the	the	DET
ftr-497	925	46	first	first	ADJ
ftr-497	925	47	donor	donor	NOUN
ftr-497	925	48	to	to	ADP
ftr-497	925	49	the	the	DET
ftr-497	925	50	ultimate	ultimate	ADJ
ftr-497	925	51	donee	donee	NOUN
ftr-497	925	52	.	.	PUNCT
ftr-497	926	1	absent	absent	ADJ
ftr-497	926	2	any	any	DET
ftr-497	926	3	enforceable	enforceable	ADJ
ftr-497	926	4	arrangement	arrangement	NOUN
ftr-497	926	5	between	between	ADP
ftr-497	926	6	the	the	DET
ftr-497	926	7	spouses	spouse	NOUN
ftr-497	926	8	,	,	PUNCT
ftr-497	926	9	however	however	ADV
ftr-497	926	10	,	,	PUNCT
ftr-497	926	11	it	it	PRON
ftr-497	926	12	should	should	AUX
ftr-497	926	13	not	not	PART
ftr-497	926	14	be	be	AUX
ftr-497	926	15	possible	possible	ADJ
ftr-497	926	16	to	to	PART
ftr-497	926	17	collapse	collapse	VERB
ftr-497	926	18	these	these	DET
ftr-497	926	19	steps	step	NOUN
ftr-497	926	20	.	.	PUNCT
ftr-497	927	1	138	138	NUM
ftr-497	927	2	.	.	PUNCT
ftr-497	927	3	boris	boris	PROPN
ftr-497	927	4	i.	i.	PROPN
ftr-497	927	5	bittker	bittker	PROPN
ftr-497	927	6	&	&	CCONJ
ftr-497	927	7	lawrence	lawrence	PROPN
ftr-497	927	8	lokken	lokken	PROPN
ftr-497	927	9	,	,	PUNCT
ftr-497	927	10	5	5	NUM
ftr-497	927	11	federal	federal	ADJ
ftr-497	927	12	taxation	taxation	NOUN
ftr-497	927	13	of	of	ADP
ftr-497	927	14	income	income	NOUN
ftr-497	927	15	,	,	PUNCT
ftr-497	927	16	estates	estate	NOUN
ftr-497	927	17	and	and	CCONJ
ftr-497	927	18	gifts	gift	NOUN
ftr-497	927	19	121.4.3	121.4.3	NUM
ftr-497	927	20	(	(	PUNCT
ftr-497	927	21	2d	2d	NUM
ftr-497	927	22	ed	ed	NOUN
ftr-497	927	23	.	.	PROPN
ftr-497	927	24	1993	1993	NUM
ftr-497	927	25	)	)	PUNCT
ftr-497	928	1	[	[	X
ftr-497	928	2	hereinafter	hereinafter	NOUN
ftr-497	928	3	bittker	bittker	NOUN
ftr-497	928	4	&	&	CCONJ
ftr-497	928	5	lokken	lokken	PROPN
ftr-497	928	6	]	]	PUNCT
ftr-497	928	7	;	;	PUNCT
ftr-497	928	8	all	all	DET
ftr-497	928	9	proposal	proposal	NOUN
ftr-497	928	10	,	,	PUNCT
ftr-497	928	11	supra	supra	PROPN
ftr-497	928	12	note	note	NOUN
ftr-497	928	13	98	98	NUM
ftr-497	928	14	;	;	PUNCT
ftr-497	928	15	stephens	stephen	NOUN
ftr-497	928	16	,	,	PUNCT
ftr-497	928	17	et	et	PROPN
ftr-497	928	18	al	al	PROPN
ftr-497	928	19	.	.	PROPN
ftr-497	929	1	supra	supra	PROPN
ftr-497	929	2	note	note	PROPN
ftr-497	929	3	3	3	NUM
ftr-497	929	4	,	,	PUNCT
ftr-497	929	5	at	at	ADP
ftr-497	929	6	10.02[5	10.02[5	NUM
ftr-497	929	7	]	]	PUNCT
ftr-497	929	8	;	;	PUNCT
ftr-497	929	9	cf	cf	X
ftr-497	929	10	.	.	PUNCT
ftr-497	930	1	i	i	PRON
ftr-497	930	2	d.	d.	PROPN
ftr-497	930	3	at	at	ADP
ftr-497	930	4	i	i	PROPN
ftr-497	930	5	4.15[l][d	4.15[l][d	PROPN
ftr-497	930	6	]	]	X
ftr-497	930	7	n.	n.	NOUN
ftr-497	930	8	26	26	NUM
ftr-497	930	9	(	(	PUNCT
ftr-497	930	10	discussing	discuss	VERB
ftr-497	930	11	relinquishment	relinquishment	NOUN
ftr-497	930	12	of	of	ADP
ftr-497	930	13	support	support	NOUN
ftr-497	930	14	rights	right	NOUN
ftr-497	930	15	of	of	ADP
ftr-497	930	16	children	child	NOUN
ftr-497	930	17	as	as	ADP
ftr-497	930	18	consideration	consideration	NOUN
ftr-497	930	19	,	,	PUNCT
ftr-497	930	20	in	in	ADP
ftr-497	930	21	context	context	NOUN
ftr-497	930	22	of	of	ADP
ftr-497	930	23	section	section	NOUN
ftr-497	930	24	2034(b	2034(b	NOUN
ftr-497	930	25	)	)	PUNCT
ftr-497	930	26	)	)	PUNCT
ftr-497	930	27	;	;	PUNCT
ftr-497	930	28	gutman	gutman	NOUN
ftr-497	930	29	,	,	PUNCT
ftr-497	930	30	supra	supra	PROPN
ftr-497	930	31	note	note	PROPN
ftr-497	930	32	12	12	NUM
ftr-497	930	33	,	,	PUNCT
ftr-497	930	34	at	at	ADP
ftr-497	930	35	1240	1240	NUM
ftr-497	930	36	-	-	SYM
ftr-497	930	37	49	49	NUM
ftr-497	930	38	(	(	PUNCT
ftr-497	930	39	discussing	discuss	VERB
ftr-497	930	40	administrative	administrative	ADJ
ftr-497	930	41	convenience	convenience	NOUN
ftr-497	930	42	rationale	rationale	NOUN
ftr-497	930	43	for	for	ADP
ftr-497	930	44	exclusion	exclusion	NOUN
ftr-497	930	45	for	for	ADP
ftr-497	930	46	reasonable	reasonable	ADJ
ftr-497	930	47	support	support	NOUN
ftr-497	930	48	expenditures	expenditure	NOUN
ftr-497	930	49	and	and	CCONJ
ftr-497	930	50	statutory	statutory	ADJ
ftr-497	930	51	exclusions	exclusion	NOUN
ftr-497	930	52	of	of	ADP
ftr-497	930	53	tuition	tuition	NOUN
ftr-497	930	54	and	and	CCONJ
ftr-497	930	55	medical	medical	ADJ
ftr-497	930	56	expenditures	expenditure	NOUN
ftr-497	930	57	)	)	PUNCT
ftr-497	930	58	.	.	PUNCT
ftr-497	931	1	139	139	NUM
ftr-497	931	2	.	.	X
ftr-497	931	3	bittker	bittker	PROPN
ftr-497	931	4	&	&	CCONJ
ftr-497	931	5	lokken	lokken	PROPN
ftr-497	931	6	,	,	PUNCT
ftr-497	931	7	supra	supra	PROPN
ftr-497	931	8	note	note	PROPN
ftr-497	931	9	138	138	NUM
ftr-497	931	10	;	;	PUNCT
ftr-497	931	11	stephens	stephen	NOUN
ftr-497	931	12	,	,	PUNCT
ftr-497	931	13	et	et	PROPN
ftr-497	931	14	al	al	PROPN
ftr-497	931	15	.	.	PROPN
ftr-497	932	1	supra	supra	PROPN
ftr-497	932	2	note	note	PROPN
ftr-497	932	3	3	3	NUM
ftr-497	932	4	,	,	PUNCT
ftr-497	932	5	at	at	ADP
ftr-497	932	6	10.0215	10.0215	NUM
ftr-497	932	7	]	]	PUNCT
ftr-497	932	8	;	;	PUNCT
ftr-497	933	1	[	[	X
ftr-497	933	2	vol	vol	NOUN
ftr-497	933	3	1:7	1:7	NUM
ftr-497	933	4	should	should	AUX
ftr-497	933	5	we	we	PRON
ftr-497	933	6	give	give	VERB
ftr-497	933	7	away	away	ADP
ftr-497	933	8	the	the	DET
ftr-497	933	9	annual	annual	ADJ
ftr-497	933	10	erclusion	erclusion	NOUN
ftr-497	933	11	?	?	PUNCT
ftr-497	934	1	for	for	ADP
ftr-497	934	2	support	support	NOUN
ftr-497	934	3	can	can	AUX
ftr-497	934	4	surely	surely	ADV
ftr-497	934	5	be	be	AUX
ftr-497	934	6	so	so	ADV
ftr-497	934	7	luxurious	luxurious	ADJ
ftr-497	934	8	as	as	SCONJ
ftr-497	934	9	to	to	PART
ftr-497	934	10	involve	involve	VERB
ftr-497	934	11	a	a	DET
ftr-497	934	12	gift	gift	NOUN
ftr-497	934	13	element	element	NOUN
ftr-497	934	14	.	.	PUNCT
ftr-497	934	15	"	"	PUNCT
ftr-497	934	16	'	'	PUNCT
ftr-497	934	17	to	to	PART
ftr-497	934	18	see	see	VERB
ftr-497	934	19	how	how	SCONJ
ftr-497	934	20	transfers	transfer	NOUN
ftr-497	934	21	meant	mean	VERB
ftr-497	934	22	as	as	SCONJ
ftr-497	934	23	support	support	NOUN
ftr-497	934	24	can	can	AUX
ftr-497	934	25	result	result	VERB
ftr-497	934	26	in	in	ADP
ftr-497	934	27	gifts	gift	NOUN
ftr-497	934	28	,	,	PUNCT
ftr-497	934	29	consider	consider	VERB
ftr-497	934	30	the	the	DET
ftr-497	934	31	situation	situation	NOUN
ftr-497	934	32	of	of	ADP
ftr-497	934	33	an	an	DET
ftr-497	934	34	accomplished	accomplished	ADJ
ftr-497	934	35	couple	couple	NOUN
ftr-497	934	36	who	who	PRON
ftr-497	934	37	have	have	AUX
ftr-497	934	38	built	build	VERB
ftr-497	934	39	their	their	PRON
ftr-497	934	40	family	family	NOUN
ftr-497	934	41	business	business	NOUN
ftr-497	934	42	into	into	ADP
ftr-497	934	43	a	a	DET
ftr-497	934	44	great	great	ADJ
ftr-497	934	45	success	success	NOUN
ftr-497	934	46	.	.	PUNCT
ftr-497	935	1	they	they	PRON
ftr-497	935	2	have	have	VERB
ftr-497	935	3	two	two	NUM
ftr-497	935	4	children	child	NOUN
ftr-497	935	5	,	,	PUNCT
ftr-497	935	6	ages	age	NOUN
ftr-497	935	7	thirteen	thirteen	NUM
ftr-497	935	8	and	and	CCONJ
ftr-497	935	9	seventeen	seventeen	NUM
ftr-497	935	10	.	.	PUNCT
ftr-497	936	1	under	under	ADP
ftr-497	936	2	the	the	DET
ftr-497	936	3	law	law	NOUN
ftr-497	936	4	of	of	ADP
ftr-497	936	5	the	the	DET
ftr-497	936	6	state	state	NOUN
ftr-497	936	7	where	where	SCONJ
ftr-497	936	8	they	they	PRON
ftr-497	936	9	are	be	AUX
ftr-497	936	10	domiciled	domicile	VERB
ftr-497	936	11	,	,	PUNCT
ftr-497	936	12	a	a	DET
ftr-497	936	13	parent	parent	NOUN
ftr-497	936	14	is	be	AUX
ftr-497	936	15	required	require	VERB
ftr-497	936	16	to	to	PART
ftr-497	936	17	support	support	VERB
ftr-497	936	18	a	a	DET
ftr-497	936	19	child	child	NOUN
ftr-497	936	20	up	up	ADP
ftr-497	936	21	to	to	ADP
ftr-497	936	22	the	the	DET
ftr-497	936	23	age	age	NOUN
ftr-497	936	24	of	of	ADP
ftr-497	936	25	eighteen	eighteen	NUM
ftr-497	936	26	.	.	PUNCT
ftr-497	937	1	both	both	CCONJ
ftr-497	937	2	the	the	DET
ftr-497	937	3	children	child	NOUN
ftr-497	937	4	live	live	VERB
ftr-497	937	5	at	at	ADP
ftr-497	937	6	home	home	NOUN
ftr-497	937	7	and	and	CCONJ
ftr-497	937	8	all	all	DET
ftr-497	937	9	clothing	clothing	NOUN
ftr-497	937	10	,	,	PUNCT
ftr-497	937	11	food	food	NOUN
ftr-497	937	12	,	,	PUNCT
ftr-497	937	13	shelter	shelter	NOUN
ftr-497	937	14	and	and	CCONJ
ftr-497	937	15	other	other	ADJ
ftr-497	937	16	such	such	ADJ
ftr-497	937	17	items	item	NOUN
ftr-497	937	18	are	be	AUX
ftr-497	937	19	provided	provide	VERB
ftr-497	937	20	by	by	ADP
ftr-497	937	21	the	the	DET
ftr-497	937	22	parents	parent	NOUN
ftr-497	937	23	.	.	PUNCT
ftr-497	938	1	the	the	DET
ftr-497	938	2	couple	couple	NOUN
ftr-497	938	3	makes	make	VERB
ftr-497	938	4	regular	regular	ADJ
ftr-497	938	5	birthday	birthday	NOUN
ftr-497	938	6	gifts	gift	NOUN
ftr-497	938	7	,	,	PUNCT
ftr-497	938	8	holiday	holiday	NOUN
ftr-497	938	9	gifts	gift	NOUN
ftr-497	938	10	and	and	CCONJ
ftr-497	938	11	other	other	ADJ
ftr-497	938	12	occasional	occasional	ADJ
ftr-497	938	13	gifts	gift	NOUN
ftr-497	938	14	to	to	ADP
ftr-497	938	15	the	the	DET
ftr-497	938	16	children	child	NOUN
ftr-497	938	17	.	.	PUNCT
ftr-497	939	1	in	in	ADP
ftr-497	939	2	addition	addition	NOUN
ftr-497	939	3	,	,	PUNCT
ftr-497	939	4	the	the	DET
ftr-497	939	5	couple	couple	NOUN
ftr-497	939	6	purchased	purchase	VERB
ftr-497	939	7	an	an	DET
ftr-497	939	8	automobile	automobile	NOUN
ftr-497	939	9	for	for	ADP
ftr-497	939	10	the	the	DET
ftr-497	939	11	seventeen	seventeen	NUM
ftr-497	939	12	-	-	PUNCT
ftr-497	939	13	year	year	NOUN
ftr-497	939	14	old	old	ADJ
ftr-497	939	15	,	,	PUNCT
ftr-497	939	16	that	that	PRON
ftr-497	939	17	is	be	AUX
ftr-497	939	18	titled	title	VERB
ftr-497	939	19	in	in	ADP
ftr-497	939	20	the	the	DET
ftr-497	939	21	name	name	NOUN
ftr-497	939	22	of	of	ADP
ftr-497	939	23	the	the	DET
ftr-497	939	24	father	father	NOUN
ftr-497	939	25	or	or	CCONJ
ftr-497	939	26	the	the	DET
ftr-497	939	27	mother	mother	NOUN
ftr-497	939	28	but	but	CCONJ
ftr-497	939	29	is	be	AUX
ftr-497	939	30	always	always	ADV
ftr-497	939	31	used	use	VERB
ftr-497	939	32	by	by	ADP
ftr-497	939	33	the	the	DET
ftr-497	939	34	child	child	NOUN
ftr-497	939	35	.	.	PUNCT
ftr-497	940	1	the	the	DET
ftr-497	940	2	thirteen	thirteen	NUM
ftr-497	940	3	-	-	PUNCT
ftr-497	940	4	year	year	NOUN
ftr-497	940	5	old	old	ADJ
ftr-497	940	6	regularly	regularly	ADV
ftr-497	940	7	receives	receive	VERB
ftr-497	940	8	concert	concert	NOUN
ftr-497	940	9	tickets	ticket	NOUN
ftr-497	940	10	,	,	PUNCT
ftr-497	940	11	and	and	CCONJ
ftr-497	940	12	was	be	AUX
ftr-497	940	13	given	give	VERB
ftr-497	940	14	a	a	DET
ftr-497	940	15	mountain	mountain	NOUN
ftr-497	940	16	bike	bike	NOUN
ftr-497	940	17	.	.	PUNCT
ftr-497	941	1	the	the	DET
ftr-497	941	2	children	child	NOUN
ftr-497	941	3	are	be	AUX
ftr-497	941	4	taken	take	VERB
ftr-497	941	5	on	on	ADP
ftr-497	941	6	a	a	DET
ftr-497	941	7	family	family	NOUN
ftr-497	941	8	vacation	vacation	NOUN
ftr-497	941	9	during	during	ADP
ftr-497	941	10	the	the	DET
ftr-497	941	11	summer	summer	NOUN
ftr-497	941	12	and	and	CCONJ
ftr-497	941	13	another	another	PRON
ftr-497	941	14	at	at	ADP
ftr-497	941	15	christmas	christmas	PROPN
ftr-497	941	16	.	.	PUNCT
ftr-497	942	1	the	the	DET
ftr-497	942	2	seventeen	seventeen	NUM
ftr-497	942	3	-	-	PUNCT
ftr-497	942	4	year	year	NOUN
ftr-497	942	5	old	old	ADJ
ftr-497	942	6	also	also	ADV
ftr-497	942	7	goes	go	VERB
ftr-497	942	8	on	on	ADP
ftr-497	942	9	a	a	DET
ftr-497	942	10	beach	beach	NOUN
ftr-497	942	11	trip	trip	NOUN
ftr-497	942	12	with	with	ADP
ftr-497	942	13	several	several	ADJ
ftr-497	942	14	of	of	ADP
ftr-497	942	15	her	her	PRON
ftr-497	942	16	friends	friend	NOUN
ftr-497	942	17	during	during	ADP
ftr-497	942	18	the	the	DET
ftr-497	942	19	summer	summer	NOUN
ftr-497	942	20	.	.	PUNCT
ftr-497	943	1	as	as	SCONJ
ftr-497	943	2	described	describe	VERB
ftr-497	943	3	above	above	ADV
ftr-497	943	4	,	,	PUNCT
ftr-497	943	5	such	such	ADJ
ftr-497	943	6	transfers	transfer	NOUN
ftr-497	943	7	are	be	AUX
ftr-497	943	8	,	,	PUNCT
ftr-497	943	9	in	in	ADP
ftr-497	943	10	some	some	DET
ftr-497	943	11	part	part	NOUN
ftr-497	943	12	,	,	PUNCT
ftr-497	943	13	likely	likely	ADJ
ftr-497	943	14	to	to	PART
ftr-497	943	15	be	be	AUX
ftr-497	943	16	support	support	NOUN
ftr-497	943	17	required	require	VERB
ftr-497	943	18	to	to	PART
ftr-497	943	19	be	be	AUX
ftr-497	943	20	provided	provide	VERB
ftr-497	943	21	by	by	ADP
ftr-497	943	22	state	state	NOUN
ftr-497	943	23	law	law	NOUN
ftr-497	943	24	and	and	CCONJ
ftr-497	943	25	not	not	PART
ftr-497	943	26	reasonably	reasonably	ADV
ftr-497	943	27	considered	consider	VERB
ftr-497	943	28	gifts	gift	NOUN
ftr-497	943	29	.	.	PUNCT
ftr-497	944	1	in	in	ADP
ftr-497	944	2	general	general	ADJ
ftr-497	944	3	,	,	PUNCT
ftr-497	944	4	support	support	NOUN
ftr-497	944	5	is	be	AUX
ftr-497	944	6	a	a	DET
ftr-497	944	7	variable	variable	ADJ
ftr-497	944	8	concept	concept	NOUN
ftr-497	944	9	that	that	PRON
ftr-497	944	10	adjusts	adjust	VERB
ftr-497	944	11	with	with	ADP
ftr-497	944	12	the	the	DET
ftr-497	944	13	ability	ability	NOUN
ftr-497	944	14	to	to	ADP
ftr-497	944	15	pay.14	pay.14	PRON
ftr-497	944	16	certainly	certainly	ADV
ftr-497	944	17	,	,	PUNCT
ftr-497	944	18	it	it	PRON
ftr-497	944	19	is	be	AUX
ftr-497	944	20	common	common	ADJ
ftr-497	944	21	and	and	CCONJ
ftr-497	944	22	reasonable	reasonable	ADJ
ftr-497	944	23	to	to	PART
ftr-497	944	24	permit	permit	VERB
ftr-497	944	25	a	a	DET
ftr-497	944	26	seventeen	seventeen	NUM
ftr-497	944	27	-	-	PUNCT
ftr-497	944	28	year	year	NOUN
ftr-497	944	29	old	old	ADJ
ftr-497	944	30	to	to	PART
ftr-497	944	31	have	have	VERB
ftr-497	944	32	the	the	DET
ftr-497	944	33	use	use	NOUN
ftr-497	944	34	of	of	ADP
ftr-497	944	35	a	a	DET
ftr-497	944	36	car	car	NOUN
ftr-497	944	37	,	,	PUNCT
ftr-497	944	38	which	which	PRON
ftr-497	944	39	may	may	AUX
ftr-497	944	40	reduce	reduce	VERB
ftr-497	944	41	the	the	DET
ftr-497	944	42	transportation	transportation	NOUN
ftr-497	944	43	time	time	NOUN
ftr-497	944	44	load	load	NOUN
ftr-497	944	45	on	on	ADP
ftr-497	944	46	the	the	DET
ftr-497	944	47	parents	parent	NOUN
ftr-497	944	48	.	.	PUNCT
ftr-497	945	1	42	42	NUM
ftr-497	945	2	a	a	DET
ftr-497	945	3	bicycle	bicycle	NOUN
ftr-497	945	4	can	can	AUX
ftr-497	945	5	be	be	AUX
ftr-497	945	6	a	a	DET
ftr-497	945	7	useful	useful	ADJ
ftr-497	945	8	form	form	NOUN
ftr-497	945	9	of	of	ADP
ftr-497	945	10	transportation	transportation	NOUN
ftr-497	945	11	for	for	ADP
ftr-497	945	12	a	a	DET
ftr-497	945	13	teenager	teenager	NOUN
ftr-497	945	14	without	without	ADP
ftr-497	945	15	a	a	DET
ftr-497	945	16	driver	driver	NOUN
ftr-497	945	17	's	's	PART
ftr-497	945	18	license	license	NOUN
ftr-497	945	19	.	.	PUNCT
ftr-497	946	1	concerts	concert	NOUN
ftr-497	946	2	are	be	AUX
ftr-497	946	3	a	a	DET
ftr-497	946	4	common	common	ADJ
ftr-497	946	5	form	form	NOUN
ftr-497	946	6	of	of	ADP
ftr-497	946	7	entertainment	entertainment	NOUN
ftr-497	946	8	.	.	PUNCT
ftr-497	947	1	on	on	ADP
ftr-497	947	2	the	the	DET
ftr-497	947	3	other	other	ADJ
ftr-497	947	4	hand	hand	NOUN
ftr-497	947	5	,	,	PUNCT
ftr-497	947	6	to	to	ADP
ftr-497	947	7	some	some	DET
ftr-497	947	8	extent	extent	NOUN
ftr-497	947	9	,	,	PUNCT
ftr-497	947	10	support	support	NOUN
ftr-497	947	11	is	be	AUX
ftr-497	947	12	also	also	ADV
ftr-497	947	13	defined	define	VERB
ftr-497	947	14	by	by	ADP
ftr-497	947	15	what	what	PRON
ftr-497	947	16	others	other	NOUN
ftr-497	947	17	who	who	PRON
ftr-497	947	18	are	be	AUX
ftr-497	947	19	similarly	similarly	ADV
ftr-497	947	20	situated	situate	VERB
ftr-497	947	21	provide	provide	VERB
ftr-497	947	22	their	their	PRON
ftr-497	947	23	children	child	NOUN
ftr-497	947	24	.	.	PUNCT
ftr-497	948	1	'4	'4	PROPN
ftr-497	948	2	1	1	NUM
ftr-497	948	3	suppose	suppose	VERB
ftr-497	948	4	,	,	PUNCT
ftr-497	948	5	for	for	ADP
ftr-497	948	6	example	example	NOUN
ftr-497	948	7	,	,	PUNCT
ftr-497	948	8	the	the	DET
ftr-497	948	9	automobiles	automobile	NOUN
ftr-497	948	10	provided	provide	VERB
ftr-497	948	11	by	by	ADP
ftr-497	948	12	similarly	similarly	ADV
ftr-497	948	13	situated	situate	VERB
ftr-497	948	14	families	family	NOUN
ftr-497	948	15	average	average	VERB
ftr-497	948	16	$	$	SYM
ftr-497	948	17	10,000-$15,000	10,000-$15,000	NUM
ftr-497	948	18	in	in	ADP
ftr-497	948	19	value	value	NOUN
ftr-497	948	20	and	and	CCONJ
ftr-497	948	21	that	that	SCONJ
ftr-497	948	22	the	the	DET
ftr-497	948	23	automobile	automobile	NOUN
ftr-497	948	24	provided	provide	VERB
ftr-497	948	25	by	by	ADP
ftr-497	948	26	this	this	DET
ftr-497	948	27	family	family	NOUN
ftr-497	948	28	to	to	ADP
ftr-497	948	29	the	the	DET
ftr-497	948	30	seventeen	seventeen	NUM
ftr-497	948	31	-	-	PUNCT
ftr-497	948	32	year	year	NOUN
ftr-497	948	33	old	old	ADJ
ftr-497	948	34	is	be	AUX
ftr-497	948	35	a	a	DET
ftr-497	948	36	$	$	SYM
ftr-497	948	37	30,000	30,000	NUM
ftr-497	948	38	luxury	luxury	NOUN
ftr-497	948	39	car	car	NOUN
ftr-497	948	40	.	.	PUNCT
ftr-497	949	1	assume	assume	VERB
ftr-497	949	2	that	that	SCONJ
ftr-497	949	3	the	the	DET
ftr-497	949	4	mountain	mountain	NOUN
ftr-497	949	5	cf	cf	NOUN
ftr-497	949	6	.	.	PUNCT
ftr-497	950	1	irc	irc	PROPN
ftr-497	950	2	§	§	PROPN
ftr-497	950	3	2516	2516	NUM
ftr-497	950	4	(	(	PUNCT
ftr-497	950	5	acknowledging	acknowledge	VERB
ftr-497	950	6	that	that	SCONJ
ftr-497	950	7	property	property	NOUN
ftr-497	950	8	settlement	settlement	NOUN
ftr-497	950	9	payments	payment	NOUN
ftr-497	950	10	made	make	VERB
ftr-497	950	11	for	for	ADP
ftr-497	950	12	support	support	NOUN
ftr-497	950	13	of	of	ADP
ftr-497	950	14	minor	minor	ADJ
ftr-497	950	15	children	child	NOUN
ftr-497	950	16	in	in	ADP
ftr-497	950	17	divorce	divorce	NOUN
ftr-497	950	18	context	context	NOUN
ftr-497	950	19	are	be	AUX
ftr-497	950	20	deemed	deem	VERB
ftr-497	950	21	to	to	PART
ftr-497	950	22	be	be	AUX
ftr-497	950	23	for	for	ADP
ftr-497	950	24	full	full	ADJ
ftr-497	950	25	and	and	CCONJ
ftr-497	950	26	adequate	adequate	ADJ
ftr-497	950	27	consideration	consideration	NOUN
ftr-497	950	28	)	)	PUNCT
ftr-497	950	29	.	.	PUNCT
ftr-497	951	1	140	140	NUM
ftr-497	951	2	.	.	X
ftr-497	952	1	for	for	ADP
ftr-497	952	2	example	example	NOUN
ftr-497	952	3	,	,	PUNCT
ftr-497	952	4	the	the	DET
ftr-497	952	5	support	support	NOUN
ftr-497	952	6	of	of	ADP
ftr-497	952	7	a	a	DET
ftr-497	952	8	child	child	NOUN
ftr-497	952	9	may	may	AUX
ftr-497	952	10	include	include	VERB
ftr-497	952	11	providing	provide	VERB
ftr-497	952	12	a	a	DET
ftr-497	952	13	winter	winter	NOUN
ftr-497	952	14	coat	coat	NOUN
ftr-497	952	15	.	.	PUNCT
ftr-497	953	1	if	if	SCONJ
ftr-497	953	2	.	.	PUNCT
ftr-497	954	1	however	however	ADV
ftr-497	954	2	,	,	PUNCT
ftr-497	954	3	the	the	DET
ftr-497	954	4	coat	coat	NOUN
ftr-497	954	5	is	be	AUX
ftr-497	954	6	an	an	DET
ftr-497	954	7	extremely	extremely	ADV
ftr-497	954	8	expensive	expensive	ADJ
ftr-497	954	9	designer	designer	NOUN
ftr-497	954	10	original	original	ADJ
ftr-497	954	11	,	,	PUNCT
ftr-497	954	12	its	its	PRON
ftr-497	954	13	value	value	NOUN
ftr-497	954	14	may	may	AUX
ftr-497	954	15	exceed	exceed	VERB
ftr-497	954	16	any	any	DET
ftr-497	954	17	support	support	NOUN
ftr-497	954	18	obligation	obligation	NOUN
ftr-497	954	19	and	and	CCONJ
ftr-497	954	20	the	the	DET
ftr-497	954	21	transfer	transfer	NOUN
ftr-497	954	22	may	may	AUX
ftr-497	954	23	also	also	ADV
ftr-497	954	24	be	be	AUX
ftr-497	954	25	part	part	NOUN
ftr-497	954	26	gift	gift	NOUN
ftr-497	954	27	.	.	PUNCT
ftr-497	955	1	141	141	NUM
ftr-497	955	2	.	.	X
ftr-497	956	1	73	73	NUM
ftr-497	956	2	am	am	NOUN
ftr-497	956	3	.	.	PUNCT
ftr-497	957	1	jur	jur	PROPN
ftr-497	957	2	.	.	PUNCT
ftr-497	957	3	2d	2d	PROPN
ftr-497	957	4	support	support	VERB
ftr-497	957	5	§	§	PROPN
ftr-497	957	6	§	§	PROPN
ftr-497	957	7	1	1	NUM
ftr-497	957	8	,	,	PUNCT
ftr-497	957	9	i1	i1	PROPN
ftr-497	957	10	(	(	PUNCT
ftr-497	957	11	1974	1974	NUM
ftr-497	957	12	)	)	PUNCT
ftr-497	957	13	;	;	PUNCT
ftr-497	958	1	83	83	NUM
ftr-497	958	2	cj.s	cj.s	NOUN
ftr-497	958	3	.	.	PUNCT
ftr-497	958	4	support	support	NOUN
ftr-497	958	5	(	(	PUNCT
ftr-497	958	6	1953	1953	NUM
ftr-497	958	7	)	)	PUNCT
ftr-497	958	8	.	.	PUNCT
ftr-497	959	1	see	see	VERB
ftr-497	959	2	also	also	ADV
ftr-497	959	3	,	,	PUNCT
ftr-497	959	4	david	david	PROPN
ftr-497	959	5	beck	beck	PROPN
ftr-497	959	6	&	&	CCONJ
ftr-497	959	7	sheldon	sheldon	PROPN
ftr-497	959	8	v.	v.	PROPN
ftr-497	959	9	ekman	ekman	PROPN
ftr-497	959	10	,	,	PUNCT
ftr-497	959	11	where	where	SCONJ
ftr-497	959	12	does	do	AUX
ftr-497	959	13	support	support	VERB
ftr-497	959	14	end	end	NOUN
ftr-497	959	15	and	and	CCONJ
ftr-497	959	16	taxable	taxable	ADJ
ftr-497	959	17	gift	gift	NOUN
ftr-497	959	18	begin	begin	VERB
ftr-497	959	19	?	?	PUNCT
ftr-497	960	1	23	23	NUM
ftr-497	960	2	inst	inst	NOUN
ftr-497	960	3	.	.	PUNCT
ftr-497	961	1	on	on	ADP
ftr-497	961	2	fed	fed	PROPN
ftr-497	961	3	.	.	PUNCT
ftr-497	962	1	tax'n	tax'n	ADP
ftr-497	962	2	1181	1181	NUM
ftr-497	962	3	(	(	PUNCT
ftr-497	962	4	1965	1965	NUM
ftr-497	962	5	)	)	PUNCT
ftr-497	962	6	.	.	PUNCT
ftr-497	963	1	142	142	NUM
ftr-497	963	2	.	.	PUNCT
ftr-497	964	1	it	it	PRON
ftr-497	964	2	seems	seem	VERB
ftr-497	964	3	reasonable	reasonable	ADJ
ftr-497	964	4	to	to	PART
ftr-497	964	5	think	think	VERB
ftr-497	964	6	that	that	SCONJ
ftr-497	964	7	expenditures	expenditure	NOUN
ftr-497	964	8	which	which	PRON
ftr-497	964	9	save	save	VERB
ftr-497	964	10	the	the	DET
ftr-497	964	11	time	time	NOUN
ftr-497	964	12	of	of	ADP
ftr-497	964	13	parents	parent	NOUN
ftr-497	964	14	and	and	CCONJ
ftr-497	964	15	allow	allow	VERB
ftr-497	964	16	them	they	PRON
ftr-497	964	17	to	to	PART
ftr-497	964	18	produce	produce	VERB
ftr-497	964	19	a	a	DET
ftr-497	964	20	better	well	ADJ
ftr-497	964	21	level	level	NOUN
ftr-497	964	22	of	of	ADP
ftr-497	964	23	support	support	NOUN
ftr-497	964	24	for	for	ADP
ftr-497	964	25	the	the	DET
ftr-497	964	26	family	family	NOUN
ftr-497	964	27	may	may	AUX
ftr-497	964	28	be	be	AUX
ftr-497	964	29	support	support	NOUN
ftr-497	964	30	expenditures	expenditure	NOUN
ftr-497	964	31	.	.	PUNCT
ftr-497	965	1	providing	provide	VERB
ftr-497	965	2	a	a	DET
ftr-497	965	3	car	car	NOUN
ftr-497	965	4	to	to	ADP
ftr-497	965	5	a	a	DET
ftr-497	965	6	child	child	NOUN
ftr-497	965	7	to	to	PART
ftr-497	965	8	enable	enable	VERB
ftr-497	965	9	that	that	SCONJ
ftr-497	965	10	child	child	NOUN
ftr-497	965	11	to	to	PART
ftr-497	965	12	transport	transport	VERB
ftr-497	965	13	himself	himself	PRON
ftr-497	965	14	or	or	CCONJ
ftr-497	965	15	herself	herself	PRON
ftr-497	965	16	,	,	PUNCT
ftr-497	965	17	and	and	CCONJ
ftr-497	965	18	perhaps	perhaps	ADV
ftr-497	965	19	younger	young	ADJ
ftr-497	965	20	siblings	sibling	NOUN
ftr-497	965	21	,	,	PUNCT
ftr-497	965	22	may	may	AUX
ftr-497	965	23	free	free	VERB
ftr-497	965	24	the	the	DET
ftr-497	965	25	parents	parent	NOUN
ftr-497	965	26	to	to	PART
ftr-497	965	27	work	work	VERB
ftr-497	965	28	more	more	ADV
ftr-497	965	29	,	,	PUNCT
ftr-497	965	30	become	become	VERB
ftr-497	965	31	involved	involve	VERB
ftr-497	965	32	in	in	ADP
ftr-497	965	33	school	school	NOUN
ftr-497	965	34	governance	governance	NOUN
ftr-497	965	35	affairs	affair	NOUN
ftr-497	965	36	,	,	PUNCT
ftr-497	965	37	spend	spend	VERB
ftr-497	965	38	time	time	NOUN
ftr-497	965	39	on	on	ADP
ftr-497	965	40	political	political	ADJ
ftr-497	965	41	matters	matter	NOUN
ftr-497	965	42	or	or	CCONJ
ftr-497	965	43	take	take	VERB
ftr-497	965	44	other	other	ADJ
ftr-497	965	45	steps	step	NOUN
ftr-497	965	46	to	to	PART
ftr-497	965	47	support	support	VERB
ftr-497	965	48	the	the	DET
ftr-497	965	49	family	family	NOUN
ftr-497	965	50	and	and	CCONJ
ftr-497	965	51	better	well	ADJ
ftr-497	965	52	its	its	PRON
ftr-497	965	53	situation	situation	NOUN
ftr-497	965	54	.	.	PUNCT
ftr-497	966	1	143	143	X
ftr-497	966	2	.	.	PUNCT
ftr-497	967	1	for	for	ADP
ftr-497	967	2	example	example	NOUN
ftr-497	967	3	,	,	PUNCT
ftr-497	967	4	at	at	ADP
ftr-497	967	5	one	one	NUM
ftr-497	967	6	time	time	NOUN
ftr-497	967	7	an	an	DET
ftr-497	967	8	automobile	automobile	NOUN
ftr-497	967	9	was	be	AUX
ftr-497	967	10	a	a	DET
ftr-497	967	11	luxury	luxury	NOUN
ftr-497	967	12	that	that	SCONJ
ftr-497	967	13	few	few	ADJ
ftr-497	967	14	families	family	NOUN
ftr-497	967	15	owned	own	VERB
ftr-497	967	16	.	.	PUNCT
ftr-497	968	1	now	now	ADV
ftr-497	968	2	,	,	PUNCT
ftr-497	968	3	automobiles	automobile	NOUN
ftr-497	968	4	are	be	AUX
ftr-497	968	5	hardly	hardly	ADV
ftr-497	968	6	luxuries	luxury	NOUN
ftr-497	968	7	,	,	PUNCT
ftr-497	968	8	and	and	CCONJ
ftr-497	968	9	driving	drive	VERB
ftr-497	968	10	by	by	ADP
ftr-497	968	11	a	a	DET
ftr-497	968	12	high	high	ADJ
ftr-497	968	13	school	school	NOUN
ftr-497	968	14	parking	parking	NOUN
ftr-497	968	15	lot	lot	NOUN
ftr-497	968	16	in	in	ADP
ftr-497	968	17	many	many	ADJ
ftr-497	968	18	parts	part	NOUN
ftr-497	968	19	of	of	ADP
ftr-497	968	20	the	the	DET
ftr-497	968	21	country	country	NOUN
ftr-497	968	22	will	will	AUX
ftr-497	968	23	convince	convince	VERB
ftr-497	968	24	one	one	NUM
ftr-497	968	25	that	that	SCONJ
ftr-497	968	26	many	many	ADJ
ftr-497	968	27	parents	parent	NOUN
ftr-497	968	28	make	make	VERB
ftr-497	968	29	them	they	PRON
ftr-497	968	30	available	available	ADJ
ftr-497	968	31	to	to	ADP
ftr-497	968	32	their	their	PRON
ftr-497	968	33	children	child	NOUN
ftr-497	968	34	.	.	PUNCT
ftr-497	969	1	19931	19931	NUM
ftr-497	969	2	florida	florida	PROPN
ftr-497	969	3	tax	tax	NOUN
ftr-497	969	4	review	review	NOUN
ftr-497	969	5	bikes	bike	NOUN
ftr-497	969	6	provided	provide	VERB
ftr-497	969	7	by	by	ADP
ftr-497	969	8	most	most	ADJ
ftr-497	969	9	families	family	NOUN
ftr-497	969	10	similarly	similarly	ADV
ftr-497	969	11	situated	situate	VERB
ftr-497	969	12	cost	cost	VERB
ftr-497	969	13	$	$	SYM
ftr-497	969	14	500	500	NUM
ftr-497	969	15	and	and	CCONJ
ftr-497	969	16	the	the	DET
ftr-497	969	17	bike	bike	NOUN
ftr-497	969	18	provided	provide	VERB
ftr-497	969	19	to	to	ADP
ftr-497	969	20	the	the	DET
ftr-497	969	21	thirteen	thirteen	NUM
ftr-497	969	22	-	-	PUNCT
ftr-497	969	23	year	year	NOUN
ftr-497	969	24	old	old	ADJ
ftr-497	969	25	is	be	AUX
ftr-497	969	26	the	the	DET
ftr-497	969	27	hottest	hot	ADJ
ftr-497	969	28	new	new	ADJ
ftr-497	969	29	model	model	NOUN
ftr-497	969	30	with	with	ADP
ftr-497	969	31	a	a	DET
ftr-497	969	32	carbon	carbon	NOUN
ftr-497	969	33	fiber	fiber	NOUN
ftr-497	969	34	frame	frame	NOUN
ftr-497	969	35	and	and	CCONJ
ftr-497	969	36	the	the	DET
ftr-497	969	37	best	good	ADJ
ftr-497	969	38	suspension	suspension	NOUN
ftr-497	969	39	system	system	NOUN
ftr-497	969	40	that	that	PRON
ftr-497	969	41	cost	cost	VERB
ftr-497	969	42	$	$	SYM
ftr-497	969	43	2,500	2,500	NUM
ftr-497	969	44	,	,	PUNCT
ftr-497	969	45	and	and	CCONJ
ftr-497	969	46	that	that	SCONJ
ftr-497	969	47	the	the	DET
ftr-497	969	48	thirteenyear	thirteenyear	NOUN
ftr-497	969	49	old	old	ADJ
ftr-497	969	50	gets	get	VERB
ftr-497	969	51	another	another	DET
ftr-497	969	52	$	$	SYM
ftr-497	969	53	1,000	1,000	NUM
ftr-497	969	54	worth	worth	NOUN
ftr-497	969	55	of	of	ADP
ftr-497	969	56	clothing	clothing	NOUN
ftr-497	969	57	and	and	CCONJ
ftr-497	969	58	accessories	accessory	NOUN
ftr-497	969	59	.	.	PUNCT
ftr-497	970	1	imagine	imagine	VERB
ftr-497	970	2	that	that	SCONJ
ftr-497	970	3	the	the	DET
ftr-497	970	4	concert	concert	NOUN
ftr-497	970	5	tickets	ticket	NOUN
ftr-497	970	6	are	be	AUX
ftr-497	970	7	not	not	PART
ftr-497	970	8	the	the	DET
ftr-497	970	9	regular	regular	ADJ
ftr-497	970	10	ones	one	NOUN
ftr-497	970	11	that	that	PRON
ftr-497	970	12	sell	sell	VERB
ftr-497	970	13	for	for	ADP
ftr-497	970	14	$	$	SYM
ftr-497	970	15	35	35	NUM
ftr-497	970	16	,	,	PUNCT
ftr-497	970	17	but	but	CCONJ
ftr-497	970	18	are	be	AUX
ftr-497	970	19	$	$	SYM
ftr-497	970	20	500	500	NUM
ftr-497	970	21	tickets	ticket	NOUN
ftr-497	970	22	that	that	PRON
ftr-497	970	23	permit	permit	VERB
ftr-497	970	24	the	the	DET
ftr-497	970	25	holder	holder	NOUN
ftr-497	970	26	to	to	PART
ftr-497	970	27	come	come	VERB
ftr-497	970	28	backstage	backstage	NOUN
ftr-497	970	29	and	and	CCONJ
ftr-497	970	30	meet	meet	VERB
ftr-497	970	31	the	the	DET
ftr-497	970	32	performers	performer	NOUN
ftr-497	970	33	.	.	PUNCT
ftr-497	971	1	with	with	ADP
ftr-497	971	2	respect	respect	NOUN
ftr-497	971	3	to	to	ADP
ftr-497	971	4	the	the	DET
ftr-497	971	5	vacations	vacation	NOUN
ftr-497	971	6	,	,	PUNCT
ftr-497	971	7	assume	assume	VERB
ftr-497	971	8	that	that	SCONJ
ftr-497	971	9	the	the	DET
ftr-497	971	10	average	average	ADJ
ftr-497	971	11	family	family	NOUN
ftr-497	971	12	in	in	ADP
ftr-497	971	13	the	the	DET
ftr-497	971	14	same	same	ADJ
ftr-497	971	15	economic	economic	ADJ
ftr-497	971	16	situation	situation	NOUN
ftr-497	971	17	as	as	SCONJ
ftr-497	971	18	our	our	PRON
ftr-497	971	19	hypothetical	hypothetical	ADJ
ftr-497	971	20	family	family	NOUN
ftr-497	971	21	spends	spend	VERB
ftr-497	971	22	an	an	DET
ftr-497	971	23	additional	additional	ADJ
ftr-497	971	24	$	$	SYM
ftr-497	971	25	5,000	5,000	NUM
ftr-497	971	26	to	to	PART
ftr-497	971	27	take	take	VERB
ftr-497	971	28	the	the	DET
ftr-497	971	29	kids	kid	NOUN
ftr-497	971	30	with	with	ADP
ftr-497	971	31	them	they	PRON
ftr-497	971	32	on	on	ADP
ftr-497	971	33	the	the	DET
ftr-497	971	34	summer	summer	NOUN
ftr-497	971	35	and	and	CCONJ
ftr-497	971	36	christmas	christmas	PROPN
ftr-497	971	37	vacations	vacation	NOUN
ftr-497	971	38	,	,	PUNCT
ftr-497	971	39	while	while	SCONJ
ftr-497	971	40	our	our	PRON
ftr-497	971	41	hypothetical	hypothetical	ADJ
ftr-497	971	42	family	family	NOUN
ftr-497	971	43	spends	spend	VERB
ftr-497	971	44	an	an	DET
ftr-497	971	45	additional	additional	ADJ
ftr-497	971	46	$	$	SYM
ftr-497	971	47	12,000	12,000	NUM
ftr-497	971	48	to	to	PART
ftr-497	971	49	take	take	VERB
ftr-497	971	50	the	the	DET
ftr-497	971	51	kids	kid	NOUN
ftr-497	971	52	to	to	ADP
ftr-497	971	53	england	england	PROPN
ftr-497	971	54	in	in	ADP
ftr-497	971	55	the	the	DET
ftr-497	971	56	summer	summer	NOUN
ftr-497	971	57	and	and	CCONJ
ftr-497	971	58	aspen	aspen	NOUN
ftr-497	971	59	in	in	ADP
ftr-497	971	60	the	the	DET
ftr-497	971	61	winter	winter	NOUN
ftr-497	971	62	.	.	PUNCT
ftr-497	972	1	let	let	VERB
ftr-497	972	2	us	we	PRON
ftr-497	972	3	also	also	ADV
ftr-497	972	4	assume	assume	VERB
ftr-497	972	5	that	that	SCONJ
ftr-497	972	6	the	the	DET
ftr-497	972	7	seventeen	seventeen	NUM
ftr-497	972	8	-	-	PUNCT
ftr-497	972	9	year	year	NOUN
ftr-497	972	10	old	old	ADJ
ftr-497	972	11	uses	use	VERB
ftr-497	972	12	the	the	DET
ftr-497	972	13	family	family	NOUN
ftr-497	972	14	beach	beach	NOUN
ftr-497	972	15	house	house	NOUN
ftr-497	972	16	for	for	ADP
ftr-497	972	17	her	her	PRON
ftr-497	972	18	summer	summer	NOUN
ftr-497	972	19	escapade	escapade	NOUN
ftr-497	972	20	with	with	ADP
ftr-497	972	21	her	her	PRON
ftr-497	972	22	friends	friend	NOUN
ftr-497	972	23	and	and	CCONJ
ftr-497	972	24	the	the	DET
ftr-497	972	25	house	house	NOUN
ftr-497	972	26	rental	rental	NOUN
ftr-497	972	27	is	be	AUX
ftr-497	972	28	normally	normally	ADV
ftr-497	972	29	$	$	SYM
ftr-497	972	30	2,200	2,200	NUM
ftr-497	972	31	a	a	DET
ftr-497	972	32	week	week	NOUN
ftr-497	972	33	during	during	ADP
ftr-497	972	34	the	the	DET
ftr-497	972	35	summer	summer	NOUN
ftr-497	972	36	.	.	PUNCT
ftr-497	973	1	under	under	ADP
ftr-497	973	2	existing	exist	VERB
ftr-497	973	3	gift	gift	NOUN
ftr-497	973	4	tax	tax	NOUN
ftr-497	973	5	law	law	NOUN
ftr-497	973	6	,	,	PUNCT
ftr-497	973	7	there	there	PRON
ftr-497	973	8	is	be	VERB
ftr-497	973	9	some	some	DET
ftr-497	973	10	gift	gift	NOUN
ftr-497	973	11	element	element	NOUN
ftr-497	973	12	in	in	ADP
ftr-497	973	13	each	each	PRON
ftr-497	973	14	of	of	ADP
ftr-497	973	15	these	these	DET
ftr-497	973	16	transfers	transfer	NOUN
ftr-497	973	17	.	.	PUNCT
ftr-497	974	1	if	if	SCONJ
ftr-497	974	2	the	the	DET
ftr-497	974	3	parents	parent	NOUN
ftr-497	974	4	in	in	ADP
ftr-497	974	5	our	our	PRON
ftr-497	974	6	hypothetical	hypothetical	ADJ
ftr-497	974	7	family	family	NOUN
ftr-497	974	8	have	have	AUX
ftr-497	974	9	not	not	PART
ftr-497	974	10	otherwise	otherwise	ADV
ftr-497	974	11	used	use	VERB
ftr-497	974	12	their	their	PRON
ftr-497	974	13	annual	annual	ADJ
ftr-497	974	14	exclusions	exclusion	NOUN
ftr-497	974	15	with	with	ADP
ftr-497	974	16	respect	respect	NOUN
ftr-497	974	17	to	to	ADP
ftr-497	974	18	the	the	DET
ftr-497	974	19	children	child	NOUN
ftr-497	974	20	,	,	PUNCT
ftr-497	974	21	the	the	DET
ftr-497	974	22	gift	gift	NOUN
ftr-497	974	23	elements	element	NOUN
ftr-497	974	24	in	in	ADP
ftr-497	974	25	these	these	DET
ftr-497	974	26	transfers	transfer	NOUN
ftr-497	974	27	are	be	AUX
ftr-497	974	28	probably	probably	ADV
ftr-497	974	29	fully	fully	ADV
ftr-497	974	30	protected	protect	VERB
ftr-497	974	31	by	by	ADP
ftr-497	974	32	the	the	DET
ftr-497	974	33	$	$	SYM
ftr-497	974	34	10,000/$20,000	10,000/$20,000	NUM
ftr-497	974	35	annual	annual	ADJ
ftr-497	974	36	exclusion	exclusion	NOUN
ftr-497	974	37	.	.	PUNCT
ftr-497	975	1	however	however	ADV
ftr-497	975	2	,	,	PUNCT
ftr-497	975	3	if	if	SCONJ
ftr-497	975	4	the	the	DET
ftr-497	975	5	parents	parent	NOUN
ftr-497	975	6	have	have	AUX
ftr-497	975	7	made	make	VERB
ftr-497	975	8	use	use	NOUN
ftr-497	975	9	of	of	ADP
ftr-497	975	10	their	their	PRON
ftr-497	975	11	annual	annual	ADJ
ftr-497	975	12	exclusions	exclusion	NOUN
ftr-497	975	13	to	to	PART
ftr-497	975	14	make	make	VERB
ftr-497	975	15	gifts	gift	NOUN
ftr-497	975	16	of	of	ADP
ftr-497	975	17	stock	stock	NOUN
ftr-497	975	18	in	in	ADP
ftr-497	975	19	the	the	DET
ftr-497	975	20	family	family	NOUN
ftr-497	975	21	business	business	NOUN
ftr-497	975	22	to	to	ADP
ftr-497	975	23	the	the	DET
ftr-497	975	24	children	child	NOUN
ftr-497	975	25	or	or	CCONJ
ftr-497	975	26	into	into	ADP
ftr-497	975	27	trusts	trust	NOUN
ftr-497	975	28	for	for	ADP
ftr-497	975	29	them	they	PRON
ftr-497	975	30	,	,	PUNCT
ftr-497	975	31	then	then	ADV
ftr-497	975	32	,	,	PUNCT
ftr-497	975	33	under	under	ADP
ftr-497	975	34	current	current	ADJ
ftr-497	975	35	law	law	NOUN
ftr-497	975	36	,	,	PUNCT
ftr-497	975	37	one	one	NUM
ftr-497	975	38	set	set	NOUN
ftr-497	975	39	of	of	ADP
ftr-497	975	40	gifts	gift	NOUN
ftr-497	975	41	should	should	AUX
ftr-497	975	42	be	be	AUX
ftr-497	975	43	reported	report	VERB
ftr-497	975	44	and	and	CCONJ
ftr-497	975	45	some	some	PRON
ftr-497	975	46	of	of	ADP
ftr-497	975	47	the	the	DET
ftr-497	975	48	parents	parent	NOUN
ftr-497	975	49	'	'	PART
ftr-497	975	50	unified	unified	ADJ
ftr-497	975	51	credit	credit	NOUN
ftr-497	975	52	consumed	consume	VERB
ftr-497	975	53	.	.	PUNCT
ftr-497	976	1	again	again	ADV
ftr-497	976	2	,	,	PUNCT
ftr-497	976	3	as	as	SCONJ
ftr-497	976	4	noted	note	VERB
ftr-497	976	5	above	above	ADV
ftr-497	976	6	,	,	PUNCT
ftr-497	976	7	given	give	VERB
ftr-497	976	8	the	the	DET
ftr-497	976	9	reporting	reporting	NOUN
ftr-497	976	10	required	require	VERB
ftr-497	976	11	with	with	ADP
ftr-497	976	12	respect	respect	NOUN
ftr-497	976	13	to	to	ADP
ftr-497	976	14	annual	annual	ADJ
ftr-497	976	15	exclusion	exclusion	NOUN
ftr-497	976	16	gifts	gift	NOUN
ftr-497	976	17	,	,	PUNCT
ftr-497	976	18	and	and	CCONJ
ftr-497	976	19	the	the	DET
ftr-497	976	20	view	view	NOUN
ftr-497	976	21	of	of	ADP
ftr-497	976	22	annual	annual	ADJ
ftr-497	976	23	exclusion	exclusion	NOUN
ftr-497	976	24	gifts	gift	NOUN
ftr-497	976	25	as	as	ADP
ftr-497	976	26	somehow	somehow	ADV
ftr-497	976	27	separate	separate	ADJ
ftr-497	976	28	,	,	PUNCT
ftr-497	976	29	such	such	ADJ
ftr-497	976	30	additional	additional	ADJ
ftr-497	976	31	gifts	gift	NOUN
ftr-497	976	32	are	be	AUX
ftr-497	976	33	no	no	ADV
ftr-497	976	34	more	more	ADV
ftr-497	976	35	likely	likely	ADJ
ftr-497	976	36	to	to	PART
ftr-497	976	37	be	be	AUX
ftr-497	976	38	reported	report	VERB
ftr-497	976	39	than	than	SCONJ
ftr-497	976	40	are	be	AUX
ftr-497	976	41	the	the	DET
ftr-497	976	42	birthday	birthday	NOUN
ftr-497	976	43	and	and	CCONJ
ftr-497	976	44	holiday	holiday	NOUN
ftr-497	976	45	gifts	gift	NOUN
ftr-497	976	46	made	make	VERB
ftr-497	976	47	by	by	ADP
ftr-497	976	48	persons	person	NOUN
ftr-497	976	49	who	who	PRON
ftr-497	976	50	have	have	AUX
ftr-497	976	51	fully	fully	ADV
ftr-497	976	52	used	use	VERB
ftr-497	976	53	the	the	DET
ftr-497	976	54	annual	annual	ADJ
ftr-497	976	55	exclusion	exclusion	NOUN
ftr-497	976	56	to	to	PART
ftr-497	976	57	make	make	VERB
ftr-497	976	58	gifts	gift	NOUN
ftr-497	976	59	of	of	ADP
ftr-497	976	60	stock	stock	NOUN
ftr-497	976	61	or	or	CCONJ
ftr-497	976	62	land	land	NOUN
ftr-497	976	63	or	or	CCONJ
ftr-497	976	64	of	of	ADP
ftr-497	976	65	some	some	DET
ftr-497	976	66	other	other	ADJ
ftr-497	976	67	major	major	ADJ
ftr-497	976	68	family	family	NOUN
ftr-497	976	69	asset	asset	NOUN
ftr-497	976	70	.	.	PUNCT
ftr-497	977	1	again	again	ADV
ftr-497	977	2	,	,	PUNCT
ftr-497	977	3	this	this	PRON
ftr-497	977	4	is	be	AUX
ftr-497	977	5	not	not	PART
ftr-497	977	6	to	to	PART
ftr-497	977	7	suggest	suggest	VERB
ftr-497	977	8	that	that	SCONJ
ftr-497	977	9	the	the	DET
ftr-497	977	10	donors	donor	NOUN
ftr-497	977	11	are	be	AUX
ftr-497	977	12	intentionally	intentionally	ADV
ftr-497	977	13	breaking	break	VERB
ftr-497	977	14	the	the	DET
ftr-497	977	15	law	law	NOUN
ftr-497	977	16	;	;	PUNCT
ftr-497	977	17	they	they	PRON
ftr-497	977	18	probably	probably	ADV
ftr-497	977	19	believe	believe	VERB
ftr-497	977	20	that	that	SCONJ
ftr-497	977	21	if	if	SCONJ
ftr-497	977	22	they	they	PRON
ftr-497	977	23	are	be	AUX
ftr-497	977	24	providing	provide	VERB
ftr-497	977	25	their	their	PRON
ftr-497	977	26	children	child	NOUN
ftr-497	977	27	the	the	DET
ftr-497	977	28	same	same	ADJ
ftr-497	977	29	lifestyle	lifestyle	NOUN
ftr-497	977	30	as	as	SCONJ
ftr-497	977	31	they	they	PRON
ftr-497	977	32	enjoy	enjoy	VERB
ftr-497	977	33	,	,	PUNCT
ftr-497	977	34	then	then	ADV
ftr-497	977	35	the	the	DET
ftr-497	977	36	transfers	transfer	NOUN
ftr-497	977	37	are	be	AUX
ftr-497	977	38	for	for	ADP
ftr-497	977	39	support	support	NOUN
ftr-497	977	40	,	,	PUNCT
ftr-497	977	41	not	not	PART
ftr-497	977	42	luxuries	luxury	NOUN
ftr-497	977	43	which	which	PRON
ftr-497	977	44	include	include	VERB
ftr-497	977	45	a	a	DET
ftr-497	977	46	gift	gift	NOUN
ftr-497	977	47	element	element	NOUN
ftr-497	977	48	.	.	PUNCT
ftr-497	978	1	even	even	ADV
ftr-497	978	2	if	if	SCONJ
ftr-497	978	3	the	the	DET
ftr-497	978	4	parents	parent	NOUN
ftr-497	978	5	are	be	AUX
ftr-497	978	6	apprised	apprise	VERB
ftr-497	978	7	of	of	ADP
ftr-497	978	8	the	the	DET
ftr-497	978	9	gift	gift	NOUN
ftr-497	978	10	nature	nature	NOUN
ftr-497	978	11	of	of	ADP
ftr-497	978	12	some	some	DET
ftr-497	978	13	part	part	NOUN
ftr-497	978	14	of	of	ADP
ftr-497	978	15	the	the	DET
ftr-497	978	16	transfers	transfer	NOUN
ftr-497	978	17	made	make	VERB
ftr-497	978	18	to	to	ADP
ftr-497	978	19	the	the	DET
ftr-497	978	20	children	child	NOUN
ftr-497	978	21	,	,	PUNCT
ftr-497	978	22	they	they	PRON
ftr-497	978	23	may	may	AUX
ftr-497	978	24	reject	reject	VERB
ftr-497	978	25	that	that	DET
ftr-497	978	26	advice	advice	NOUN
ftr-497	978	27	as	as	ADP
ftr-497	978	28	a	a	DET
ftr-497	978	29	mere	mere	ADJ
ftr-497	978	30	technicality	technicality	NOUN
ftr-497	978	31	,	,	PUNCT
ftr-497	978	32	not	not	PART
ftr-497	978	33	a	a	DET
ftr-497	978	34	law	law	NOUN
ftr-497	978	35	the	the	DET
ftr-497	978	36	government	government	NOUN
ftr-497	978	37	would	would	AUX
ftr-497	978	38	ever	ever	ADV
ftr-497	978	39	enforce	enforce	VERB
ftr-497	978	40	.	.	PUNCT
ftr-497	979	1	they	they	PRON
ftr-497	979	2	may	may	AUX
ftr-497	979	3	be	be	AUX
ftr-497	979	4	right	right	ADJ
ftr-497	979	5	,	,	PUNCT
ftr-497	979	6	and	and	CCONJ
ftr-497	979	7	it	it	PRON
ftr-497	979	8	is	be	AUX
ftr-497	979	9	certainly	certainly	ADV
ftr-497	979	10	undesirable	undesirable	ADJ
ftr-497	979	11	for	for	SCONJ
ftr-497	979	12	the	the	DET
ftr-497	979	13	government	government	NOUN
ftr-497	979	14	to	to	PART
ftr-497	979	15	get	get	VERB
ftr-497	979	16	in	in	ADP
ftr-497	979	17	the	the	DET
ftr-497	979	18	business	business	NOUN
ftr-497	979	19	of	of	ADP
ftr-497	979	20	determining	determine	VERB
ftr-497	979	21	which	which	PRON
ftr-497	979	22	transfers	transfer	NOUN
ftr-497	979	23	parents	parent	NOUN
ftr-497	979	24	make	make	VERB
ftr-497	979	25	to	to	ADP
ftr-497	979	26	their	their	PRON
ftr-497	979	27	minor	minor	ADJ
ftr-497	979	28	children	child	NOUN
ftr-497	979	29	are	be	AUX
ftr-497	979	30	for	for	ADP
ftr-497	979	31	support	support	NOUN
ftr-497	979	32	.	.	PUNCT
ftr-497	980	1	44	44	NUM
ftr-497	980	2	however	however	ADV
ftr-497	980	3	,	,	PUNCT
ftr-497	980	4	given	give	VERB
ftr-497	980	5	the	the	DET
ftr-497	980	6	likelihood	likelihood	NOUN
ftr-497	980	7	that	that	SCONJ
ftr-497	980	8	wealthy	wealthy	ADJ
ftr-497	980	9	parents	parent	NOUN
ftr-497	980	10	make	make	VERB
ftr-497	980	11	support	support	NOUN
ftr-497	980	12	-	-	PUNCT
ftr-497	980	13	type	type	NOUN
ftr-497	980	14	transfers	transfer	NOUN
ftr-497	980	15	which	which	PRON
ftr-497	980	16	in	in	ADP
ftr-497	980	17	fact	fact	NOUN
ftr-497	980	18	have	have	VERB
ftr-497	980	19	a	a	DET
ftr-497	980	20	gift	gift	NOUN
ftr-497	980	21	element	element	NOUN
ftr-497	980	22	in	in	ADP
ftr-497	980	23	them	they	PRON
ftr-497	980	24	and	and	CCONJ
ftr-497	980	25	also	also	ADV
ftr-497	980	26	make	make	VERB
ftr-497	980	27	additional	additional	ADJ
ftr-497	980	28	gifts	gift	NOUN
ftr-497	980	29	under	under	ADP
ftr-497	980	30	the	the	DET
ftr-497	980	31	annual	annual	ADJ
ftr-497	980	32	exclusion	exclusion	NOUN
ftr-497	980	33	,	,	PUNCT
ftr-497	980	34	it	it	PRON
ftr-497	980	35	is	be	AUX
ftr-497	980	36	reasonable	reasonable	ADJ
ftr-497	980	37	to	to	PART
ftr-497	980	38	limit	limit	VERB
ftr-497	980	39	the	the	DET
ftr-497	980	40	annual	annual	ADJ
ftr-497	980	41	exclusion	exclusion	NOUN
ftr-497	980	42	so	so	SCONJ
ftr-497	980	43	that	that	SCONJ
ftr-497	980	44	both	both	DET
ftr-497	980	45	types	type	NOUN
ftr-497	980	46	of	of	ADP
ftr-497	980	47	wealth	wealth	NOUN
ftr-497	980	48	transfer	transfer	NOUN
ftr-497	980	49	do	do	AUX
ftr-497	980	50	not	not	PART
ftr-497	980	51	escape	escape	VERB
ftr-497	980	52	144	144	NUM
ftr-497	980	53	.	.	PUNCT
ftr-497	981	1	for	for	ADP
ftr-497	981	2	a	a	DET
ftr-497	981	3	more	more	ADV
ftr-497	981	4	detailed	detailed	ADJ
ftr-497	981	5	discussion	discussion	NOUN
ftr-497	981	6	of	of	ADP
ftr-497	981	7	why	why	SCONJ
ftr-497	981	8	consumptive	consumptive	ADJ
ftr-497	981	9	transfers	transfer	NOUN
ftr-497	981	10	for	for	ADP
ftr-497	981	11	support	support	NOUN
ftr-497	981	12	of	of	ADP
ftr-497	981	13	minors	minor	NOUN
ftr-497	981	14	are	be	AUX
ftr-497	981	15	not	not	PART
ftr-497	981	16	a	a	DET
ftr-497	981	17	significant	significant	ADJ
ftr-497	981	18	transfer	transfer	NOUN
ftr-497	981	19	tax	tax	NOUN
ftr-497	981	20	system	system	NOUN
ftr-497	981	21	concern	concern	NOUN
ftr-497	981	22	,	,	PUNCT
ftr-497	981	23	see	see	VERB
ftr-497	981	24	part	part	NOUN
ftr-497	981	25	v	v	ADP
ftr-497	981	26	c.	c.	NOUN
ftr-497	982	1	[	[	X
ftr-497	982	2	vol	vol	NOUN
ftr-497	982	3	1:7	1:7	NUM
ftr-497	982	4	slould	slould	AUX
ftr-497	982	5	i	i	PRON
ftr-497	982	6	ve	ve	AUX
ftr-497	982	7	give	give	VERB
ftr-497	982	8	away	away	ADP
ftr-497	982	9	the	the	DET
ftr-497	982	10	annual	annual	ADJ
ftr-497	982	11	erciusion	erciusion	NOUN
ftr-497	982	12	?	?	PUNCT
ftr-497	983	1	taxation	taxation	NOUN
ftr-497	983	2	.	.	PUNCT
ftr-497	984	1	3	3	X
ftr-497	984	2	.	.	X
ftr-497	984	3	protecting	protect	VERB
ftr-497	984	4	support	support	NOUN
ftr-497	984	5	type	type	NOUN
ftr-497	984	6	transfers	transfer	NOUN
ftr-497	984	7	made	make	VERB
ftr-497	984	8	to	to	ADP
ftr-497	984	9	persons	person	NOUN
ftr-497	984	10	to	to	PART
ftr-497	984	11	whom	whom	PRON
ftr-497	984	12	the	the	DET
ftr-497	984	13	transferor	transferor	NOUN
ftr-497	984	14	has	have	VERB
ftr-497	984	15	no	no	DET
ftr-497	984	16	obligation	obligation	NOUN
ftr-497	984	17	of	of	ADP
ftr-497	984	18	support.-suppose	support.-suppose	NOUN
ftr-497	984	19	our	our	PRON
ftr-497	984	20	hypothetical	hypothetical	ADJ
ftr-497	984	21	couple	couple	NOUN
ftr-497	984	22	's	's	PART
ftr-497	984	23	children	child	NOUN
ftr-497	984	24	have	have	AUX
ftr-497	984	25	now	now	ADV
ftr-497	984	26	attained	attain	VERB
ftr-497	984	27	ages	age	NOUN
ftr-497	984	28	nineteen	nineteen	NUM
ftr-497	984	29	and	and	CCONJ
ftr-497	984	30	twenty	twenty	NUM
ftr-497	984	31	-	-	PUNCT
ftr-497	984	32	three	three	NUM
ftr-497	984	33	,	,	PUNCT
ftr-497	984	34	and	and	CCONJ
ftr-497	984	35	that	that	SCONJ
ftr-497	984	36	under	under	ADP
ftr-497	984	37	the	the	DET
ftr-497	984	38	applicable	applicable	ADJ
ftr-497	984	39	law	law	NOUN
ftr-497	984	40	the	the	DET
ftr-497	984	41	parents	parent	NOUN
ftr-497	984	42	have	have	VERB
ftr-497	984	43	no	no	DET
ftr-497	984	44	obligation	obligation	NOUN
ftr-497	984	45	to	to	PART
ftr-497	984	46	support	support	VERB
ftr-497	984	47	children	child	NOUN
ftr-497	984	48	over	over	ADP
ftr-497	984	49	the	the	DET
ftr-497	984	50	age	age	NOUN
ftr-497	984	51	of	of	ADP
ftr-497	984	52	eighteen	eighteen	NUM
ftr-497	984	53	.	.	PUNCT
ftr-497	985	1	the	the	DET
ftr-497	985	2	nineteen	nineteen	NUM
ftr-497	985	3	-	-	PUNCT
ftr-497	985	4	year	year	NOUN
ftr-497	985	5	old	old	ADJ
ftr-497	985	6	is	be	AUX
ftr-497	985	7	now	now	ADV
ftr-497	985	8	in	in	ADP
ftr-497	985	9	college	college	NOUN
ftr-497	985	10	and	and	CCONJ
ftr-497	985	11	the	the	DET
ftr-497	985	12	twenty	twenty	NUM
ftr-497	985	13	-	-	PUNCT
ftr-497	985	14	three	three	NUM
ftr-497	985	15	-	-	PUNCT
ftr-497	985	16	year	year	NOUN
ftr-497	985	17	old	old	ADJ
ftr-497	985	18	is	be	AUX
ftr-497	985	19	in	in	ADP
ftr-497	985	20	graduate	graduate	NOUN
ftr-497	985	21	school	school	NOUN
ftr-497	985	22	.	.	PUNCT
ftr-497	986	1	the	the	DET
ftr-497	986	2	parents	parent	NOUN
ftr-497	986	3	pay	pay	VERB
ftr-497	986	4	the	the	DET
ftr-497	986	5	tuition	tuition	NOUN
ftr-497	986	6	for	for	ADP
ftr-497	986	7	each	each	PRON
ftr-497	986	8	directly	directly	ADV
ftr-497	986	9	to	to	ADP
ftr-497	986	10	the	the	DET
ftr-497	986	11	appropriate	appropriate	ADJ
ftr-497	986	12	school	school	NOUN
ftr-497	986	13	,	,	PUNCT
ftr-497	986	14	thus	thus	ADV
ftr-497	986	15	qualifying	qualify	VERB
ftr-497	986	16	those	those	DET
ftr-497	986	17	payments	payment	NOUN
ftr-497	986	18	for	for	ADP
ftr-497	986	19	the	the	DET
ftr-497	986	20	tuition	tuition	NOUN
ftr-497	986	21	exclusion	exclusion	NOUN
ftr-497	986	22	of	of	ADP
ftr-497	986	23	section	section	NOUN
ftr-497	986	24	2503(e	2503(e	NUM
ftr-497	986	25	)	)	PUNCT
ftr-497	986	26	.	.	PUNCT
ftr-497	987	1	however	however	ADV
ftr-497	987	2	,	,	PUNCT
ftr-497	987	3	the	the	DET
ftr-497	987	4	parents	parent	NOUN
ftr-497	987	5	also	also	ADV
ftr-497	987	6	provide	provide	VERB
ftr-497	987	7	each	each	DET
ftr-497	987	8	child	child	NOUN
ftr-497	987	9	an	an	DET
ftr-497	987	10	apartment	apartment	NOUN
ftr-497	987	11	,	,	PUNCT
ftr-497	987	12	utilities	utility	NOUN
ftr-497	987	13	,	,	PUNCT
ftr-497	987	14	food	food	NOUN
ftr-497	987	15	,	,	PUNCT
ftr-497	987	16	a	a	DET
ftr-497	987	17	car	car	NOUN
ftr-497	987	18	and	and	CCONJ
ftr-497	987	19	insurance	insurance	NOUN
ftr-497	987	20	for	for	ADP
ftr-497	987	21	the	the	DET
ftr-497	987	22	car	car	NOUN
ftr-497	987	23	,	,	PUNCT
ftr-497	987	24	as	as	ADV
ftr-497	987	25	well	well	ADV
ftr-497	987	26	as	as	ADP
ftr-497	987	27	plane	plane	NOUN
ftr-497	987	28	tickets	ticket	NOUN
ftr-497	987	29	home	home	ADV
ftr-497	987	30	for	for	ADP
ftr-497	987	31	some	some	DET
ftr-497	987	32	occasions	occasion	NOUN
ftr-497	987	33	.	.	PUNCT
ftr-497	988	1	they	they	PRON
ftr-497	988	2	also	also	ADV
ftr-497	988	3	still	still	ADV
ftr-497	988	4	take	take	VERB
ftr-497	988	5	each	each	DET
ftr-497	988	6	child	child	NOUN
ftr-497	988	7	on	on	ADP
ftr-497	988	8	vacation	vacation	NOUN
ftr-497	988	9	and	and	CCONJ
ftr-497	988	10	allow	allow	VERB
ftr-497	988	11	each	each	PRON
ftr-497	988	12	to	to	PART
ftr-497	988	13	use	use	VERB
ftr-497	988	14	the	the	DET
ftr-497	988	15	family	family	NOUN
ftr-497	988	16	beach	beach	NOUN
ftr-497	988	17	house	house	NOUN
ftr-497	988	18	for	for	ADP
ftr-497	988	19	a	a	DET
ftr-497	988	20	week	week	NOUN
ftr-497	988	21	each	each	DET
ftr-497	988	22	summer	summer	NOUN
ftr-497	988	23	.	.	PUNCT
ftr-497	989	1	because	because	SCONJ
ftr-497	989	2	there	there	PRON
ftr-497	989	3	is	be	VERB
ftr-497	989	4	no	no	DET
ftr-497	989	5	legal	legal	ADJ
ftr-497	989	6	obligation	obligation	NOUN
ftr-497	989	7	to	to	PART
ftr-497	989	8	make	make	VERB
ftr-497	989	9	any	any	DET
ftr-497	989	10	such	such	ADJ
ftr-497	989	11	payments	payment	NOUN
ftr-497	989	12	,	,	PUNCT
ftr-497	989	13	each	each	DET
ftr-497	989	14	such	such	ADJ
ftr-497	989	15	payment	payment	NOUN
ftr-497	989	16	(	(	PUNCT
ftr-497	989	17	other	other	ADJ
ftr-497	989	18	than	than	ADP
ftr-497	989	19	the	the	DET
ftr-497	989	20	excluded	exclude	VERB
ftr-497	989	21	tuition	tuition	NOUN
ftr-497	989	22	)	)	PUNCT
ftr-497	989	23	is	be	AUX
ftr-497	989	24	a	a	DET
ftr-497	989	25	gift	gift	NOUN
ftr-497	989	26	.	.	PUNCT
ftr-497	990	1	"	"	PUNCT
ftr-497	990	2	"	"	PUNCT
ftr-497	990	3	if	if	SCONJ
ftr-497	990	4	the	the	DET
ftr-497	990	5	annual	annual	ADJ
ftr-497	990	6	exclusions	exclusion	NOUN
ftr-497	990	7	with	with	ADP
ftr-497	990	8	respect	respect	NOUN
ftr-497	990	9	to	to	ADP
ftr-497	990	10	these	these	DET
ftr-497	990	11	children	child	NOUN
ftr-497	990	12	are	be	AUX
ftr-497	990	13	not	not	PART
ftr-497	990	14	otherwise	otherwise	ADV
ftr-497	990	15	used	use	VERB
ftr-497	990	16	,	,	PUNCT
ftr-497	990	17	most	most	ADJ
ftr-497	990	18	of	of	ADP
ftr-497	990	19	these	these	DET
ftr-497	990	20	gifts	gift	NOUN
ftr-497	990	21	are	be	AUX
ftr-497	990	22	probably	probably	ADV
ftr-497	990	23	protected	protect	VERB
ftr-497	990	24	from	from	ADP
ftr-497	990	25	transfer	transfer	NOUN
ftr-497	990	26	tax	tax	NOUN
ftr-497	990	27	.	.	PUNCT
ftr-497	991	1	however	however	ADV
ftr-497	991	2	,	,	PUNCT
ftr-497	991	3	if	if	SCONJ
ftr-497	991	4	the	the	DET
ftr-497	991	5	annual	annual	ADJ
ftr-497	991	6	exclusions	exclusion	NOUN
ftr-497	991	7	are	be	AUX
ftr-497	991	8	being	be	AUX
ftr-497	991	9	fully	fully	ADV
ftr-497	991	10	or	or	CCONJ
ftr-497	991	11	even	even	ADV
ftr-497	991	12	partially	partially	ADV
ftr-497	991	13	used	use	VERB
ftr-497	991	14	to	to	PART
ftr-497	991	15	make	make	VERB
ftr-497	991	16	stock	stock	NOUN
ftr-497	991	17	gifts	gift	NOUN
ftr-497	991	18	,	,	PUNCT
ftr-497	991	19	then	then	ADV
ftr-497	991	20	current	current	ADJ
ftr-497	991	21	law	law	NOUN
ftr-497	991	22	requires	require	VERB
ftr-497	991	23	that	that	SCONJ
ftr-497	991	24	these	these	DET
ftr-497	991	25	other	other	ADJ
ftr-497	991	26	gifts	gift	NOUN
ftr-497	991	27	be	be	AUX
ftr-497	991	28	reported	report	VERB
ftr-497	991	29	and	and	CCONJ
ftr-497	991	30	that	that	SCONJ
ftr-497	991	31	the	the	DET
ftr-497	991	32	consumption	consumption	NOUN
ftr-497	991	33	of	of	ADP
ftr-497	991	34	some	some	DET
ftr-497	991	35	unified	unified	ADJ
ftr-497	991	36	credit	credit	NOUN
ftr-497	991	37	by	by	ADP
ftr-497	991	38	the	the	DET
ftr-497	991	39	donors	donor	NOUN
ftr-497	991	40	be	be	AUX
ftr-497	991	41	acknowledged	acknowledge	VERB
ftr-497	991	42	.	.	PUNCT
ftr-497	992	1	even	even	ADV
ftr-497	992	2	if	if	SCONJ
ftr-497	992	3	the	the	DET
ftr-497	992	4	annual	annual	ADJ
ftr-497	992	5	exclusion	exclusion	NOUN
ftr-497	992	6	is	be	AUX
ftr-497	992	7	not	not	PART
ftr-497	992	8	being	be	AUX
ftr-497	992	9	otherwise	otherwise	ADV
ftr-497	992	10	used	use	VERB
ftr-497	992	11	to	to	PART
ftr-497	992	12	make	make	VERB
ftr-497	992	13	stock	stock	NOUN
ftr-497	992	14	gifts	gift	NOUN
ftr-497	992	15	,	,	PUNCT
ftr-497	992	16	it	it	PRON
ftr-497	992	17	is	be	AUX
ftr-497	992	18	not	not	PART
ftr-497	992	19	difficult	difficult	ADJ
ftr-497	992	20	to	to	PART
ftr-497	992	21	conclude	conclude	VERB
ftr-497	992	22	,	,	PUNCT
ftr-497	992	23	given	give	VERB
ftr-497	992	24	the	the	DET
ftr-497	992	25	expense	expense	NOUN
ftr-497	992	26	of	of	ADP
ftr-497	992	27	some	some	DET
ftr-497	992	28	educational	educational	ADJ
ftr-497	992	29	programs	program	NOUN
ftr-497	992	30	and	and	CCONJ
ftr-497	992	31	the	the	DET
ftr-497	992	32	related	related	ADJ
ftr-497	992	33	housing	housing	NOUN
ftr-497	992	34	and	and	CCONJ
ftr-497	992	35	living	living	NOUN
ftr-497	992	36	expenses	expense	NOUN
ftr-497	992	37	,	,	PUNCT
ftr-497	992	38	that	that	SCONJ
ftr-497	992	39	some	some	PRON
ftr-497	992	40	of	of	ADP
ftr-497	992	41	those	those	DET
ftr-497	992	42	persons	person	NOUN
ftr-497	992	43	supporting	support	VERB
ftr-497	992	44	adult	adult	NOUN
ftr-497	992	45	students	student	NOUN
ftr-497	992	46	are	be	AUX
ftr-497	992	47	in	in	ADP
ftr-497	992	48	fact	fact	NOUN
ftr-497	992	49	making	make	VERB
ftr-497	992	50	gifts	gift	NOUN
ftr-497	992	51	that	that	PRON
ftr-497	992	52	exceed	exceed	VERB
ftr-497	992	53	the	the	DET
ftr-497	992	54	annual	annual	ADJ
ftr-497	992	55	exclusion	exclusion	NOUN
ftr-497	992	56	level	level	NOUN
ftr-497	992	57	and	and	CCONJ
ftr-497	992	58	that	that	PRON
ftr-497	992	59	should	should	AUX
ftr-497	992	60	be	be	AUX
ftr-497	992	61	reported	report	VERB
ftr-497	992	62	.	.	PUNCT
ftr-497	993	1	"4	"4	ADJ
ftr-497	993	2	again	again	ADV
ftr-497	993	3	,	,	PUNCT
ftr-497	993	4	given	give	VERB
ftr-497	993	5	the	the	DET
ftr-497	993	6	reporting	reporting	NOUN
ftr-497	993	7	system	system	NOUN
ftr-497	993	8	and	and	CCONJ
ftr-497	993	9	the	the	DET
ftr-497	993	10	sense	sense	NOUN
ftr-497	993	11	that	that	SCONJ
ftr-497	993	12	such	such	ADJ
ftr-497	993	13	transfers	transfer	NOUN
ftr-497	993	14	are	be	AUX
ftr-497	993	15	for	for	ADP
ftr-497	993	16	support	support	NOUN
ftr-497	993	17	and	and	CCONJ
ftr-497	993	18	are	be	AUX
ftr-497	993	19	at	at	ADP
ftr-497	993	20	least	least	ADJ
ftr-497	993	21	pursuant	pursuant	ADJ
ftr-497	993	22	to	to	ADP
ftr-497	993	23	a	a	DET
ftr-497	993	24	moral	moral	ADJ
ftr-497	993	25	duty	duty	NOUN
ftr-497	993	26	,	,	PUNCT
ftr-497	993	27	it	it	PRON
ftr-497	993	28	is	be	AUX
ftr-497	993	29	very	very	ADV
ftr-497	993	30	unlikely	unlikely	ADJ
ftr-497	993	31	such	such	ADJ
ftr-497	993	32	transfers	transfer	NOUN
ftr-497	993	33	are	be	AUX
ftr-497	993	34	often	often	ADV
ftr-497	993	35	reported	report	VERB
ftr-497	993	36	,	,	PUNCT
ftr-497	993	37	even	even	ADV
ftr-497	993	38	if	if	SCONJ
ftr-497	993	39	full	full	ADJ
ftr-497	993	40	annual	annual	ADJ
ftr-497	993	41	exclusion	exclusion	NOUN
ftr-497	993	42	gifts	gift	NOUN
ftr-497	993	43	are	be	AUX
ftr-497	993	44	also	also	ADV
ftr-497	993	45	made	make	VERB
ftr-497	993	46	to	to	ADP
ftr-497	993	47	the	the	DET
ftr-497	993	48	same	same	ADJ
ftr-497	993	49	donee	donee	NOUN
ftr-497	993	50	.	.	PUNCT
ftr-497	994	1	under	under	ADP
ftr-497	994	2	existing	exist	VERB
ftr-497	994	3	law	law	NOUN
ftr-497	994	4	a	a	DET
ftr-497	994	5	similar	similar	ADJ
ftr-497	994	6	problem	problem	NOUN
ftr-497	994	7	can	can	AUX
ftr-497	994	8	arise	arise	VERB
ftr-497	994	9	from	from	ADP
ftr-497	994	10	providing	provide	VERB
ftr-497	994	11	145	145	NUM
ftr-497	994	12	.	.	PUNCT
ftr-497	995	1	in	in	ADP
ftr-497	995	2	some	some	DET
ftr-497	995	3	states	state	NOUN
ftr-497	995	4	,	,	PUNCT
ftr-497	995	5	such	such	ADJ
ftr-497	995	6	as	as	ADP
ftr-497	995	7	georgia	georgia	PROPN
ftr-497	995	8	.	.	PUNCT
ftr-497	996	1	the	the	DET
ftr-497	996	2	support	support	NOUN
ftr-497	996	3	obligation	obligation	NOUN
ftr-497	996	4	still	still	ADV
ftr-497	996	5	ends	end	VERB
ftr-497	996	6	at	at	ADP
ftr-497	996	7	the	the	DET
ftr-497	996	8	age	age	NOUN
ftr-497	996	9	of	of	ADP
ftr-497	996	10	majority	majority	NOUN
ftr-497	996	11	.	.	PUNCT
ftr-497	997	1	e.g.	e.g.	ADV
ftr-497	997	2	,	,	PUNCT
ftr-497	997	3	still	still	ADV
ftr-497	997	4	v.	v.	CCONJ
ftr-497	997	5	still	still	ADV
ftr-497	997	6	,	,	PUNCT
ftr-497	997	7	405	405	NUM
ftr-497	997	8	s.e.2d	s.e.2d	NOUN
ftr-497	997	9	762	762	NUM
ftr-497	997	10	(	(	PUNCT
ftr-497	997	11	ga	ga	PROPN
ftr-497	997	12	.	.	PROPN
ftr-497	997	13	1991	1991	NUM
ftr-497	997	14	):	):	PUNCT
ftr-497	997	15	ritchea	ritchea	PROPN
ftr-497	997	16	v.	v.	ADP
ftr-497	997	17	ritchea	ritchea	PROPN
ftr-497	997	18	.	.	PUNCT
ftr-497	998	1	260	260	NUM
ftr-497	998	2	s.e.2d	s.e.2d	NUM
ftr-497	998	3	871	871	NUM
ftr-497	998	4	(	(	PUNCT
ftr-497	998	5	ga	ga	PROPN
ftr-497	998	6	.	.	PROPN
ftr-497	998	7	1979	1979	NUM
ftr-497	998	8	)	)	PUNCT
ftr-497	998	9	;	;	PUNCT
ftr-497	998	10	coleman	coleman	PROPN
ftr-497	998	11	v.	v.	PROPN
ftr-497	998	12	coleman	coleman	PROPN
ftr-497	998	13	,	,	PUNCT
ftr-497	998	14	240	240	NUM
ftr-497	998	15	s.e.2d	s.e.2d	NUM
ftr-497	998	16	870	870	NUM
ftr-497	998	17	(	(	PUNCT
ftr-497	998	18	ga	ga	PROPN
ftr-497	998	19	.	.	PROPN
ftr-497	998	20	1977	1977	NUM
ftr-497	998	21	)	)	PUNCT
ftr-497	998	22	;	;	PUNCT
ftr-497	998	23	clavin	clavin	PROPN
ftr-497	998	24	v.	v.	ADP
ftr-497	998	25	clavin	clavin	PROPN
ftr-497	998	26	,	,	PUNCT
ftr-497	998	27	238	238	NUM
ftr-497	998	28	ga	ga	NOUN
ftr-497	998	29	.	.	PROPN
ftr-497	998	30	421	421	NUM
ftr-497	998	31	(	(	PUNCT
ftr-497	998	32	1977	1977	NUM
ftr-497	998	33	)	)	PUNCT
ftr-497	998	34	;	;	PUNCT
ftr-497	998	35	crane	crane	NOUN
ftr-497	998	36	v.	v.	ADP
ftr-497	998	37	crane	crane	NOUN
ftr-497	998	38	,	,	PUNCT
ftr-497	998	39	170	170	NUM
ftr-497	998	40	s.e.2d	s.e.2d	NUM
ftr-497	998	41	392	392	NUM
ftr-497	998	42	(	(	PUNCT
ftr-497	998	43	ga	ga	PROPN
ftr-497	998	44	.	.	PROPN
ftr-497	998	45	1969	1969	NUM
ftr-497	998	46	)	)	PUNCT
ftr-497	998	47	.	.	PUNCT
ftr-497	999	1	other	other	ADJ
ftr-497	999	2	states	state	NOUN
ftr-497	999	3	follow	follow	VERB
ftr-497	999	4	a	a	DET
ftr-497	999	5	different	different	ADJ
ftr-497	999	6	rule	rule	NOUN
ftr-497	999	7	.	.	PUNCT
ftr-497	1000	1	and	and	CCONJ
ftr-497	1000	2	may	may	AUX
ftr-497	1000	3	impose	impose	VERB
ftr-497	1000	4	obligations	obligation	NOUN
ftr-497	1000	5	on	on	ADP
ftr-497	1000	6	nondivorced	nondivorced	ADJ
ftr-497	1000	7	parents	parent	NOUN
ftr-497	1000	8	to	to	PART
ftr-497	1000	9	pay	pay	VERB
ftr-497	1000	10	for	for	ADP
ftr-497	1000	11	post	post	ADJ
ftr-497	1000	12	-	-	ADJ
ftr-497	1000	13	secondary	secondary	ADJ
ftr-497	1000	14	education	education	NOUN
ftr-497	1000	15	of	of	ADP
ftr-497	1000	16	adult	adult	NOUN
ftr-497	1000	17	children	child	NOUN
ftr-497	1000	18	.	.	PUNCT
ftr-497	1001	1	see	see	VERB
ftr-497	1001	2	generally	generally	ADV
ftr-497	1001	3	jack	jack	PROPN
ftr-497	1001	4	w.	w.	PROPN
ftr-497	1001	5	zitter	zitter	PROPN
ftr-497	1001	6	,	,	PUNCT
ftr-497	1001	7	annotation	annotation	NOUN
ftr-497	1001	8	,	,	PUNCT
ftr-497	1001	9	post	post	ADJ
ftr-497	1001	10	-	-	ADJ
ftr-497	1001	11	secondary	secondary	ADJ
ftr-497	1001	12	education	education	NOUN
ftr-497	1001	13	as	as	ADP
ftr-497	1001	14	within	within	ADP
ftr-497	1001	15	nondivorced	nondivorced	ADJ
ftr-497	1001	16	parent	parent	NOUN
ftr-497	1001	17	&	&	CCONJ
ftr-497	1001	18	child	child	NOUN
ftr-497	1001	19	-	-	PUNCT
ftr-497	1001	20	support	support	NOUN
ftr-497	1001	21	obligations	obligation	NOUN
ftr-497	1001	22	.	.	PUNCT
ftr-497	1002	1	42	42	NUM
ftr-497	1002	2	a.l.r	a.l.r	ADJ
ftr-497	1002	3	.	.	PUNCT
ftr-497	1003	1	4th	4th	ADJ
ftr-497	1003	2	819	819	NUM
ftr-497	1003	3	(	(	PUNCT
ftr-497	1003	4	1985	1985	NUM
ftr-497	1003	5	&	&	CCONJ
ftr-497	1003	6	supp	supp	PROPN
ftr-497	1003	7	.	.	PUNCT
ftr-497	1003	8	1992	1992	NUM
ftr-497	1003	9	)	)	PUNCT
ftr-497	1003	10	.	.	PUNCT
ftr-497	1004	1	146	146	NUM
ftr-497	1004	2	.	.	PUNCT
ftr-497	1005	1	this	this	PRON
ftr-497	1005	2	would	would	AUX
ftr-497	1005	3	be	be	AUX
ftr-497	1005	4	particularly	particularly	ADV
ftr-497	1005	5	true	true	ADJ
ftr-497	1005	6	where	where	SCONJ
ftr-497	1005	7	the	the	DET
ftr-497	1005	8	parent	parent	NOUN
ftr-497	1005	9	paying	pay	VERB
ftr-497	1005	10	the	the	DET
ftr-497	1005	11	education	education	NOUN
ftr-497	1005	12	expenses	expense	NOUN
ftr-497	1005	13	is	be	AUX
ftr-497	1005	14	a	a	DET
ftr-497	1005	15	single	single	ADJ
ftr-497	1005	16	parent	parent	NOUN
ftr-497	1005	17	who	who	PRON
ftr-497	1005	18	is	be	AUX
ftr-497	1005	19	limited	limit	VERB
ftr-497	1005	20	to	to	ADP
ftr-497	1005	21	a	a	DET
ftr-497	1005	22	s10,000	s10,000	ADJ
ftr-497	1005	23	annual	annual	ADJ
ftr-497	1005	24	exclusion	exclusion	NOUN
ftr-497	1005	25	per	per	ADP
ftr-497	1005	26	child	child	NOUN
ftr-497	1005	27	,	,	PUNCT
ftr-497	1005	28	rather	rather	ADV
ftr-497	1005	29	than	than	ADP
ftr-497	1005	30	the	the	DET
ftr-497	1005	31	effective	effective	ADJ
ftr-497	1005	32	$	$	SYM
ftr-497	1005	33	20,000	20,000	NUM
ftr-497	1005	34	per	per	ADP
ftr-497	1005	35	child	child	NOUN
ftr-497	1005	36	exclusion	exclusion	NOUN
ftr-497	1005	37	available	available	ADJ
ftr-497	1005	38	when	when	SCONJ
ftr-497	1005	39	both	both	DET
ftr-497	1005	40	parents	parent	NOUN
ftr-497	1005	41	make	make	VERB
ftr-497	1005	42	the	the	DET
ftr-497	1005	43	transfer	transfer	NOUN
ftr-497	1005	44	.	.	PUNCT
ftr-497	1006	1	even	even	ADV
ftr-497	1006	2	when	when	SCONJ
ftr-497	1006	3	both	both	DET
ftr-497	1006	4	parents	parent	NOUN
ftr-497	1006	5	are	be	AUX
ftr-497	1006	6	involved	involve	VERB
ftr-497	1006	7	,	,	PUNCT
ftr-497	1006	8	if	if	SCONJ
ftr-497	1006	9	one	one	PRON
ftr-497	1006	10	actually	actually	ADV
ftr-497	1006	11	provides	provide	VERB
ftr-497	1006	12	all	all	DET
ftr-497	1006	13	the	the	DET
ftr-497	1006	14	value	value	NOUN
ftr-497	1006	15	transferred	transfer	VERB
ftr-497	1006	16	and	and	CCONJ
ftr-497	1006	17	it	it	PRON
ftr-497	1006	18	exceeds	exceed	VERB
ftr-497	1006	19	$	$	SYM
ftr-497	1006	20	10,000	10,000	NUM
ftr-497	1006	21	,	,	PUNCT
ftr-497	1006	22	they	they	PRON
ftr-497	1006	23	are	be	AUX
ftr-497	1006	24	violating	violate	VERB
ftr-497	1006	25	the	the	DET
ftr-497	1006	26	law	law	NOUN
ftr-497	1006	27	if	if	SCONJ
ftr-497	1006	28	they	they	PRON
ftr-497	1006	29	fail	fail	VERB
ftr-497	1006	30	to	to	PART
ftr-497	1006	31	file	file	VERB
ftr-497	1006	32	a	a	DET
ftr-497	1006	33	gift	gift	NOUN
ftr-497	1006	34	tax	tax	NOUN
ftr-497	1006	35	return	return	NOUN
ftr-497	1006	36	and	and	CCONJ
ftr-497	1006	37	consent	consent	VERB
ftr-497	1006	38	to	to	PART
ftr-497	1006	39	split	split	VERB
ftr-497	1006	40	the	the	DET
ftr-497	1006	41	gift	gift	NOUN
ftr-497	1006	42	amount	amount	NOUN
ftr-497	1006	43	.	.	PUNCT
ftr-497	1007	1	see	see	VERB
ftr-497	1007	2	discussion	discussion	NOUN
ftr-497	1007	3	supra	supra	PROPN
ftr-497	1007	4	note	note	PROPN
ftr-497	1008	1	59	59	NUM
ftr-497	1008	2	.	.	PROPN
ftr-497	1008	3	19931	19931	NUM
ftr-497	1009	1	florida	florida	PROPN
ftr-497	1009	2	tax	tax	NOUN
ftr-497	1009	3	review	review	NOUN
ftr-497	1009	4	support	support	NOUN
ftr-497	1009	5	for	for	ADP
ftr-497	1009	6	adult	adult	NOUN
ftr-497	1009	7	persons	person	NOUN
ftr-497	1009	8	who	who	PRON
ftr-497	1009	9	,	,	PUNCT
ftr-497	1009	10	for	for	ADP
ftr-497	1009	11	example	example	NOUN
ftr-497	1009	12	,	,	PUNCT
ftr-497	1009	13	are	be	AUX
ftr-497	1009	14	in	in	ADP
ftr-497	1009	15	a	a	DET
ftr-497	1009	16	home	home	NOUN
ftr-497	1009	17	for	for	ADP
ftr-497	1009	18	the	the	DET
ftr-497	1009	19	aged	aged	ADJ
ftr-497	1009	20	or	or	CCONJ
ftr-497	1009	21	who	who	PRON
ftr-497	1009	22	live	live	VERB
ftr-497	1009	23	in	in	ADP
ftr-497	1009	24	their	their	PRON
ftr-497	1009	25	own	own	ADJ
ftr-497	1009	26	home	home	NOUN
ftr-497	1009	27	but	but	CCONJ
ftr-497	1009	28	need	need	VERB
ftr-497	1009	29	assistance	assistance	NOUN
ftr-497	1009	30	to	to	PART
ftr-497	1009	31	do	do	VERB
ftr-497	1009	32	so	so	ADV
ftr-497	1009	33	.	.	PUNCT
ftr-497	1010	1	section	section	PROPN
ftr-497	1010	2	2503(e	2503(e	NUM
ftr-497	1010	3	)	)	PUNCT
ftr-497	1010	4	permits	permit	VERB
ftr-497	1010	5	an	an	DET
ftr-497	1010	6	exclusion	exclusion	NOUN
ftr-497	1010	7	from	from	ADP
ftr-497	1010	8	gift	gift	NOUN
ftr-497	1010	9	tax	tax	NOUN
ftr-497	1010	10	for	for	ADP
ftr-497	1010	11	transfers	transfer	NOUN
ftr-497	1010	12	made	make	VERB
ftr-497	1010	13	for	for	ADP
ftr-497	1010	14	the	the	DET
ftr-497	1010	15	medical	medical	ADJ
ftr-497	1010	16	care	care	NOUN
ftr-497	1010	17	(	(	PUNCT
ftr-497	1010	18	as	as	SCONJ
ftr-497	1010	19	defined	define	VERB
ftr-497	1010	20	in	in	ADP
ftr-497	1010	21	section	section	NOUN
ftr-497	1010	22	213(d	213(d	NOUN
ftr-497	1010	23	)	)	PUNCT
ftr-497	1010	24	)	)	PUNCT
ftr-497	1010	25	of	of	ADP
ftr-497	1010	26	another	another	PRON
ftr-497	1010	27	,	,	PUNCT
ftr-497	1010	28	so	so	ADV
ftr-497	1010	29	long	long	ADV
ftr-497	1010	30	as	as	SCONJ
ftr-497	1010	31	the	the	DET
ftr-497	1010	32	payment	payment	NOUN
ftr-497	1010	33	is	be	AUX
ftr-497	1010	34	made	make	VERB
ftr-497	1010	35	to	to	ADP
ftr-497	1010	36	the	the	DET
ftr-497	1010	37	care	care	NOUN
ftr-497	1010	38	provider	provider	NOUN
ftr-497	1010	39	.	.	PUNCT
ftr-497	1011	1	the	the	DET
ftr-497	1011	2	regulations	regulation	NOUN
ftr-497	1011	3	under	under	ADP
ftr-497	1011	4	section	section	NOUN
ftr-497	1011	5	213(d	213(d	PROPN
ftr-497	1011	6	)	)	PUNCT
ftr-497	1011	7	state	state	NOUN
ftr-497	1011	8	that	that	SCONJ
ftr-497	1011	9	where	where	SCONJ
ftr-497	1011	10	an	an	DET
ftr-497	1011	11	individual	individual	NOUN
ftr-497	1011	12	is	be	AUX
ftr-497	1011	13	in	in	ADP
ftr-497	1011	14	an	an	DET
ftr-497	1011	15	institution	institution	NOUN
ftr-497	1011	16	,	,	PUNCT
ftr-497	1011	17	and	and	CCONJ
ftr-497	1011	18	his	his	PRON
ftr-497	1011	19	condition	condition	NOUN
ftr-497	1011	20	is	be	AUX
ftr-497	1011	21	such	such	ADJ
ftr-497	1011	22	that	that	SCONJ
ftr-497	1011	23	the	the	DET
ftr-497	1011	24	availability	availability	NOUN
ftr-497	1011	25	of	of	ADP
ftr-497	1011	26	medical	medical	ADJ
ftr-497	1011	27	care	care	NOUN
ftr-497	1011	28	in	in	ADP
ftr-497	1011	29	such	such	ADJ
ftr-497	1011	30	institution	institution	NOUN
ftr-497	1011	31	is	be	AUX
ftr-497	1011	32	not	not	PART
ftr-497	1011	33	a	a	DET
ftr-497	1011	34	principal	principal	ADJ
ftr-497	1011	35	reason	reason	NOUN
ftr-497	1011	36	for	for	ADP
ftr-497	1011	37	his	his	PRON
ftr-497	1011	38	presence	presence	NOUN
ftr-497	1011	39	there	there	ADV
ftr-497	1011	40	,	,	PUNCT
ftr-497	1011	41	only	only	ADV
ftr-497	1011	42	the	the	DET
ftr-497	1011	43	actual	actual	ADJ
ftr-497	1011	44	medical	medical	ADJ
ftr-497	1011	45	care	care	NOUN
ftr-497	1011	46	costs	cost	NOUN
ftr-497	1011	47	,	,	PUNCT
ftr-497	1011	48	if	if	SCONJ
ftr-497	1011	49	any	any	PRON
ftr-497	1011	50	,	,	PUNCT
ftr-497	1011	51	are	be	AUX
ftr-497	1011	52	considered	consider	VERB
ftr-497	1011	53	a	a	DET
ftr-497	1011	54	medical	medical	ADJ
ftr-497	1011	55	care	care	NOUN
ftr-497	1011	56	expense	expense	NOUN
ftr-497	1011	57	.	.	PUNCT
ftr-497	1012	1	147	147	NUM
ftr-497	1012	2	expenses	expense	NOUN
ftr-497	1012	3	of	of	ADP
ftr-497	1012	4	lodging	lodging	NOUN
ftr-497	1012	5	and	and	CCONJ
ftr-497	1012	6	meals	meal	NOUN
ftr-497	1012	7	are	be	AUX
ftr-497	1012	8	not	not	PART
ftr-497	1012	9	considered	consider	VERB
ftr-497	1012	10	part	part	NOUN
ftr-497	1012	11	of	of	ADP
ftr-497	1012	12	the	the	DET
ftr-497	1012	13	medical	medical	ADJ
ftr-497	1012	14	care	care	NOUN
ftr-497	1012	15	in	in	ADP
ftr-497	1012	16	that	that	DET
ftr-497	1012	17	situation.44	situation.44	NOUN
ftr-497	1012	18	thus	thus	ADV
ftr-497	1012	19	,	,	PUNCT
ftr-497	1012	20	if	if	SCONJ
ftr-497	1012	21	a	a	DET
ftr-497	1012	22	person	person	NOUN
ftr-497	1012	23	is	be	AUX
ftr-497	1012	24	in	in	ADP
ftr-497	1012	25	a	a	DET
ftr-497	1012	26	home	home	NOUN
ftr-497	1012	27	for	for	ADP
ftr-497	1012	28	the	the	DET
ftr-497	1012	29	aged	aged	ADJ
ftr-497	1012	30	or	or	CCONJ
ftr-497	1012	31	a	a	DET
ftr-497	1012	32	nursing	nursing	NOUN
ftr-497	1012	33	home	home	NOUN
ftr-497	1012	34	,	,	PUNCT
ftr-497	1012	35	but	but	CCONJ
ftr-497	1012	36	needs	need	VERB
ftr-497	1012	37	little	little	ADJ
ftr-497	1012	38	if	if	SCONJ
ftr-497	1012	39	any	any	DET
ftr-497	1012	40	medical	medical	ADJ
ftr-497	1012	41	care	care	NOUN
ftr-497	1012	42	,	,	PUNCT
ftr-497	1012	43	the	the	DET
ftr-497	1012	44	lodging	lodging	NOUN
ftr-497	1012	45	expenses	expense	NOUN
ftr-497	1012	46	and	and	CCONJ
ftr-497	1012	47	meal	meal	NOUN
ftr-497	1012	48	expenses	expense	NOUN
ftr-497	1012	49	paid	pay	VERB
ftr-497	1012	50	by	by	ADP
ftr-497	1012	51	another	another	PRON
ftr-497	1012	52	will	will	AUX
ftr-497	1012	53	not	not	PART
ftr-497	1012	54	qualify	qualify	VERB
ftr-497	1012	55	for	for	ADP
ftr-497	1012	56	the	the	DET
ftr-497	1012	57	section	section	NOUN
ftr-497	1012	58	2503(e	2503(e	NOUN
ftr-497	1012	59	)	)	PUNCT
ftr-497	1012	60	exclusion	exclusion	NOUN
ftr-497	1012	61	.	.	PUNCT
ftr-497	1013	1	similarly	similarly	ADV
ftr-497	1013	2	,	,	PUNCT
ftr-497	1013	3	where	where	SCONJ
ftr-497	1013	4	a	a	DET
ftr-497	1013	5	care	care	NOUN
ftr-497	1013	6	provider	provider	NOUN
ftr-497	1013	7	who	who	PRON
ftr-497	1013	8	is	be	AUX
ftr-497	1013	9	not	not	PART
ftr-497	1013	10	a	a	DET
ftr-497	1013	11	nurse	nurse	NOUN
ftr-497	1013	12	or	or	CCONJ
ftr-497	1013	13	other	other	ADJ
ftr-497	1013	14	medical	medical	ADJ
ftr-497	1013	15	care	care	NOUN
ftr-497	1013	16	provider	provider	NOUN
ftr-497	1013	17	is	be	AUX
ftr-497	1013	18	paid	pay	VERB
ftr-497	1013	19	to	to	PART
ftr-497	1013	20	stay	stay	VERB
ftr-497	1013	21	in	in	ADP
ftr-497	1013	22	the	the	DET
ftr-497	1013	23	home	home	NOUN
ftr-497	1013	24	with	with	ADP
ftr-497	1013	25	an	an	DET
ftr-497	1013	26	aged	aged	ADJ
ftr-497	1013	27	person	person	NOUN
ftr-497	1013	28	,	,	PUNCT
ftr-497	1013	29	the	the	DET
ftr-497	1013	30	expense	expense	NOUN
ftr-497	1013	31	will	will	AUX
ftr-497	1013	32	not	not	PART
ftr-497	1013	33	qualify	qualify	VERB
ftr-497	1013	34	for	for	ADP
ftr-497	1013	35	the	the	DET
ftr-497	1013	36	medical	medical	ADJ
ftr-497	1013	37	care	care	NOUN
ftr-497	1013	38	gift	gift	NOUN
ftr-497	1013	39	exclusion	exclusion	NOUN
ftr-497	1013	40	.	.	PUNCT
ftr-497	1014	1	the	the	DET
ftr-497	1014	2	same	same	ADJ
ftr-497	1014	3	would	would	AUX
ftr-497	1014	4	be	be	AUX
ftr-497	1014	5	true	true	ADJ
ftr-497	1014	6	of	of	ADP
ftr-497	1014	7	expenses	expense	NOUN
ftr-497	1014	8	for	for	ADP
ftr-497	1014	9	most	most	ADJ
ftr-497	1014	10	retirement	retirement	NOUN
ftr-497	1014	11	communities	community	NOUN
ftr-497	1014	12	where	where	SCONJ
ftr-497	1014	13	many	many	ADJ
ftr-497	1014	14	of	of	ADP
ftr-497	1014	15	the	the	DET
ftr-497	1014	16	residents	resident	NOUN
ftr-497	1014	17	are	be	AUX
ftr-497	1014	18	not	not	PART
ftr-497	1014	19	there	there	ADV
ftr-497	1014	20	for	for	ADP
ftr-497	1014	21	medical	medical	ADJ
ftr-497	1014	22	care	care	NOUN
ftr-497	1014	23	.	.	PUNCT
ftr-497	1015	1	such	such	ADJ
ftr-497	1015	2	transfers	transfer	NOUN
ftr-497	1015	3	would	would	AUX
ftr-497	1015	4	qualify	qualify	VERB
ftr-497	1015	5	for	for	ADP
ftr-497	1015	6	the	the	DET
ftr-497	1015	7	annual	annual	ADJ
ftr-497	1015	8	exclusion	exclusion	NOUN
ftr-497	1015	9	,	,	PUNCT
ftr-497	1015	10	to	to	ADP
ftr-497	1015	11	the	the	DET
ftr-497	1015	12	extent	extent	NOUN
ftr-497	1015	13	they	they	PRON
ftr-497	1015	14	are	be	AUX
ftr-497	1015	15	present	present	ADJ
ftr-497	1015	16	interests	interest	NOUN
ftr-497	1015	17	(	(	PUNCT
ftr-497	1015	18	and	and	CCONJ
ftr-497	1015	19	most	most	ADJ
ftr-497	1015	20	would	would	AUX
ftr-497	1015	21	be	be	AUX
ftr-497	1015	22	)	)	PUNCT
ftr-497	1015	23	,	,	PUNCT
ftr-497	1015	24	but	but	CCONJ
ftr-497	1015	25	the	the	DET
ftr-497	1015	26	exclusion	exclusion	NOUN
ftr-497	1015	27	may	may	AUX
ftr-497	1015	28	not	not	PART
ftr-497	1015	29	be	be	AUX
ftr-497	1015	30	large	large	ADJ
ftr-497	1015	31	enough	enough	ADV
ftr-497	1015	32	to	to	PART
ftr-497	1015	33	protect	protect	VERB
ftr-497	1015	34	all	all	DET
ftr-497	1015	35	such	such	ADJ
ftr-497	1015	36	transfers	transfer	NOUN
ftr-497	1015	37	.	.	PUNCT
ftr-497	1016	1	4	4	X
ftr-497	1016	2	.	.	X
ftr-497	1016	3	protecting	protect	VERB
ftr-497	1016	4	normal	normal	ADJ
ftr-497	1016	5	gifts	gift	NOUN
ftr-497	1016	6	from	from	ADP
ftr-497	1016	7	tax	tax	NOUN
ftr-497	1016	8	and	and	CCONJ
ftr-497	1016	9	reporting.-for	reporting.-for	VERB
ftr-497	1016	10	many	many	ADJ
ftr-497	1016	11	persons	person	NOUN
ftr-497	1016	12	who	who	PRON
ftr-497	1016	13	do	do	AUX
ftr-497	1016	14	not	not	PART
ftr-497	1016	15	make	make	VERB
ftr-497	1016	16	large	large	ADJ
ftr-497	1016	17	gifts	gift	NOUN
ftr-497	1016	18	and	and	CCONJ
ftr-497	1016	19	who	who	PRON
ftr-497	1016	20	do	do	AUX
ftr-497	1016	21	not	not	PART
ftr-497	1016	22	or	or	CCONJ
ftr-497	1016	23	can	can	AUX
ftr-497	1016	24	not	not	PART
ftr-497	1016	25	provide	provide	VERB
ftr-497	1016	26	support	support	NOUN
ftr-497	1016	27	that	that	PRON
ftr-497	1016	28	contains	contain	VERB
ftr-497	1016	29	a	a	DET
ftr-497	1016	30	gift	gift	NOUN
ftr-497	1016	31	element	element	NOUN
ftr-497	1016	32	,	,	PUNCT
ftr-497	1016	33	the	the	DET
ftr-497	1016	34	annual	annual	ADJ
ftr-497	1016	35	exclusion	exclusion	NOUN
ftr-497	1016	36	continues	continue	VERB
ftr-497	1016	37	to	to	PART
ftr-497	1016	38	serve	serve	VERB
ftr-497	1016	39	the	the	DET
ftr-497	1016	40	role	role	NOUN
ftr-497	1016	41	envisioned	envision	VERB
ftr-497	1016	42	for	for	ADP
ftr-497	1016	43	it	it	PRON
ftr-497	1016	44	by	by	ADP
ftr-497	1016	45	congress	congress	PROPN
ftr-497	1016	46	-	-	PUNCT
ftr-497	1016	47	protecting	protect	VERB
ftr-497	1016	48	normal	normal	ADJ
ftr-497	1016	49	birthday	birthday	NOUN
ftr-497	1016	50	,	,	PUNCT
ftr-497	1016	51	holiday	holiday	NOUN
ftr-497	1016	52	and	and	CCONJ
ftr-497	1016	53	other	other	ADJ
ftr-497	1016	54	regular	regular	ADJ
ftr-497	1016	55	gifts	gift	NOUN
ftr-497	1016	56	from	from	ADP
ftr-497	1016	57	tax	tax	NOUN
ftr-497	1016	58	and	and	CCONJ
ftr-497	1016	59	from	from	ADP
ftr-497	1016	60	having	have	VERB
ftr-497	1016	61	to	to	PART
ftr-497	1016	62	be	be	AUX
ftr-497	1016	63	reported	report	VERB
ftr-497	1016	64	.	.	PUNCT
ftr-497	1017	1	5	5	X
ftr-497	1017	2	.	.	X
ftr-497	1017	3	summation	summation	NOUN
ftr-497	1017	4	of	of	ADP
ftr-497	1017	5	current	current	ADJ
ftr-497	1017	6	uses.-as	uses.-as	ADP
ftr-497	1017	7	the	the	DET
ftr-497	1017	8	foregoing	forego	VERB
ftr-497	1017	9	demonstrates	demonstrate	VERB
ftr-497	1017	10	,	,	PUNCT
ftr-497	1017	11	the	the	DET
ftr-497	1017	12	actual	actual	ADJ
ftr-497	1017	13	functions	function	NOUN
ftr-497	1017	14	of	of	ADP
ftr-497	1017	15	the	the	DET
ftr-497	1017	16	annual	annual	ADJ
ftr-497	1017	17	exclusion	exclusion	NOUN
ftr-497	1017	18	include	include	VERB
ftr-497	1017	19	:	:	PUNCT
ftr-497	1017	20	(	(	PUNCT
ftr-497	1017	21	i	i	NOUN
ftr-497	1017	22	)	)	PUNCT
ftr-497	1017	23	the	the	DET
ftr-497	1017	24	direct	direct	ADJ
ftr-497	1017	25	transfer	transfer	NOUN
ftr-497	1017	26	of	of	ADP
ftr-497	1017	27	significant	significant	ADJ
ftr-497	1017	28	amounts	amount	NOUN
ftr-497	1017	29	of	of	ADP
ftr-497	1017	30	wealth	wealth	NOUN
ftr-497	1017	31	;	;	PUNCT
ftr-497	1017	32	(	(	PUNCT
ftr-497	1017	33	ii	ii	NOUN
ftr-497	1017	34	)	)	PUNCT
ftr-497	1017	35	the	the	DET
ftr-497	1017	36	indirect	indirect	ADJ
ftr-497	1017	37	transfer	transfer	NOUN
ftr-497	1017	38	of	of	ADP
ftr-497	1017	39	even	even	ADV
ftr-497	1017	40	greater	great	ADJ
ftr-497	1017	41	amounts	amount	NOUN
ftr-497	1017	42	of	of	ADP
ftr-497	1017	43	wealth	wealth	NOUN
ftr-497	1017	44	in	in	ADP
ftr-497	1017	45	connection	connection	NOUN
ftr-497	1017	46	with	with	ADP
ftr-497	1017	47	life	life	NOUN
ftr-497	1017	48	insurance	insurance	NOUN
ftr-497	1017	49	trusts	trust	NOUN
ftr-497	1017	50	;	;	PUNCT
ftr-497	1017	51	(	(	PUNCT
ftr-497	1017	52	iii	iii	X
ftr-497	1017	53	)	)	PUNCT
ftr-497	1017	54	the	the	DET
ftr-497	1017	55	transfer	transfer	NOUN
ftr-497	1017	56	of	of	ADP
ftr-497	1017	57	additional	additional	ADJ
ftr-497	1017	58	amounts	amount	NOUN
ftr-497	1017	59	indirectly	indirectly	ADV
ftr-497	1017	60	because	because	SCONJ
ftr-497	1017	61	of	of	ADP
ftr-497	1017	62	the	the	DET
ftr-497	1017	63	absence	absence	NOUN
ftr-497	1017	64	of	of	ADP
ftr-497	1017	65	reporting	reporting	NOUN
ftr-497	1017	66	requirements	requirement	NOUN
ftr-497	1017	67	and	and	CCONJ
ftr-497	1017	68	a	a	DET
ftr-497	1017	69	sense	sense	NOUN
ftr-497	1017	70	that	that	SCONJ
ftr-497	1017	71	annual	annual	ADJ
ftr-497	1017	72	exclusion	exclusion	NOUN
ftr-497	1017	73	gifts	gift	NOUN
ftr-497	1017	74	are	be	AUX
ftr-497	1017	75	a	a	DET
ftr-497	1017	76	separate	separate	ADJ
ftr-497	1017	77	category	category	NOUN
ftr-497	1017	78	;	;	PUNCT
ftr-497	1017	79	(	(	PUNCT
ftr-497	1017	80	iv	iv	X
ftr-497	1017	81	)	)	PUNCT
ftr-497	1017	82	the	the	DET
ftr-497	1017	83	protection	protection	NOUN
ftr-497	1017	84	from	from	ADP
ftr-497	1017	85	tax	tax	NOUN
ftr-497	1017	86	of	of	ADP
ftr-497	1017	87	transfers	transfer	NOUN
ftr-497	1017	88	that	that	PRON
ftr-497	1017	89	are	be	AUX
ftr-497	1017	90	intended	intend	VERB
ftr-497	1017	91	as	as	ADP
ftr-497	1017	92	support	support	NOUN
ftr-497	1017	93	but	but	CCONJ
ftr-497	1017	94	exceed	exceed	VERB
ftr-497	1017	95	any	any	DET
ftr-497	1017	96	reasonable	reasonable	ADJ
ftr-497	1017	97	support	support	NOUN
ftr-497	1017	98	standard	standard	NOUN
ftr-497	1017	99	;	;	PUNCT
ftr-497	1017	100	(	(	PUNCT
ftr-497	1017	101	v	v	NOUN
ftr-497	1017	102	)	)	PUNCT
ftr-497	1017	103	the	the	DET
ftr-497	1017	104	protection	protection	NOUN
ftr-497	1017	105	from	from	ADP
ftr-497	1017	106	tax	tax	NOUN
ftr-497	1017	107	of	of	ADP
ftr-497	1017	108	transfers	transfer	NOUN
ftr-497	1017	109	for	for	ADP
ftr-497	1017	110	support	support	NOUN
ftr-497	1017	111	purposes	purpose	NOUN
ftr-497	1017	112	made	make	VERB
ftr-497	1017	113	to	to	ADP
ftr-497	1017	114	adults	adult	NOUN
ftr-497	1017	115	to	to	PART
ftr-497	1017	116	whom	whom	PRON
ftr-497	1017	117	no	no	DET
ftr-497	1017	118	legal	legal	ADJ
ftr-497	1017	119	obligation	obligation	NOUN
ftr-497	1017	120	of	of	ADP
ftr-497	1017	121	support	support	NOUN
ftr-497	1017	122	is	be	AUX
ftr-497	1017	123	owed	owe	VERB
ftr-497	1017	124	,	,	PUNCT
ftr-497	1017	125	but	but	CCONJ
ftr-497	1017	126	to	to	PART
ftr-497	1017	127	whom	whom	PRON
ftr-497	1017	128	the	the	DET
ftr-497	1017	129	donor	donor	NOUN
ftr-497	1017	130	may	may	AUX
ftr-497	1017	131	feel	feel	VERB
ftr-497	1017	132	a	a	DET
ftr-497	1017	133	moral	moral	ADJ
ftr-497	1017	134	obligation	obligation	NOUN
ftr-497	1017	135	;	;	PUNCT
ftr-497	1017	136	and	and	CCONJ
ftr-497	1017	137	(	(	PUNCT
ftr-497	1017	138	vi	vi	X
ftr-497	1017	139	)	)	PUNCT
ftr-497	1017	140	the	the	DET
ftr-497	1017	141	protection	protection	NOUN
ftr-497	1017	142	of	of	ADP
ftr-497	1017	143	normal	normal	ADJ
ftr-497	1017	144	,	,	PUNCT
ftr-497	1017	145	recurring	recur	VERB
ftr-497	1017	146	gifts	gift	NOUN
ftr-497	1017	147	made	make	VERB
ftr-497	1017	148	by	by	ADP
ftr-497	1017	149	family	family	NOUN
ftr-497	1017	150	and	and	CCONJ
ftr-497	1017	151	friends	friend	NOUN
ftr-497	1017	152	from	from	ADP
ftr-497	1017	153	gift	gift	NOUN
ftr-497	1017	154	tax	tax	NOUN
ftr-497	1017	155	consequences	consequence	NOUN
ftr-497	1017	156	.	.	PUNCT
ftr-497	1018	1	147	147	NUM
ftr-497	1018	2	.	.	PUNCT
ftr-497	1018	3	regs	regs	PROPN
ftr-497	1018	4	.	.	PUNCT
ftr-497	1019	1	§	§	PROPN
ftr-497	1019	2	1.213	1.213	NUM
ftr-497	1019	3	-	-	NUM
ftr-497	1019	4	1(e)(1)(v)(b	1(e)(1)(v)(b	NUM
ftr-497	1019	5	)	)	PUNCT
ftr-497	1019	6	.	.	PUNCT
ftr-497	1020	1	148	148	NUM
ftr-497	1020	2	.	.	PUNCT
ftr-497	1021	1	i	i	PRON
ftr-497	1021	2	d.	d.	VERB
ftr-497	1022	1	[	[	X
ftr-497	1022	2	vol	vol	NOUN
ftr-497	1022	3	1:7	1:7	NUM
ftr-497	1022	4	should	should	AUX
ftr-497	1022	5	we	we	PRON
ftr-497	1022	6	give	give	VERB
ftr-497	1022	7	away	away	ADP
ftr-497	1022	8	the	the	DET
ftr-497	1022	9	atunial	atunial	ADJ
ftr-497	1022	10	erclusion	erclusion	NOUN
ftr-497	1022	11	?	?	PUNCT
ftr-497	1023	1	iv	iv	X
ftr-497	1023	2	.	.	PUNCT
ftr-497	1023	3	problems	problem	NOUN
ftr-497	1023	4	with	with	ADP
ftr-497	1023	5	the	the	DET
ftr-497	1023	6	annual	annual	ADJ
ftr-497	1023	7	exclusion	exclusion	NOUN
ftr-497	1023	8	under	under	ADP
ftr-497	1023	9	its	its	PRON
ftr-497	1023	10	present	present	ADJ
ftr-497	1023	11	design	design	NOUN
ftr-497	1023	12	and	and	CCONJ
ftr-497	1023	13	given	give	VERB
ftr-497	1023	14	its	its	PRON
ftr-497	1023	15	current	current	ADJ
ftr-497	1023	16	uses	use	NOUN
ftr-497	1023	17	a.	a.	NOUN
ftr-497	1023	18	makes	make	VERB
ftr-497	1023	19	avoidance	avoidance	NOUN
ftr-497	1023	20	of	of	ADP
ftr-497	1023	21	the	the	DET
ftr-497	1023	22	transfer	transfer	NOUN
ftr-497	1023	23	tax	tax	NOUN
ftr-497	1023	24	system	system	NOUN
ftr-497	1023	25	easy	easy	VERB
ftr-497	1023	26	the	the	DET
ftr-497	1023	27	annual	annual	ADJ
ftr-497	1023	28	exclusion	exclusion	NOUN
ftr-497	1023	29	is	be	AUX
ftr-497	1023	30	serving	serve	VERB
ftr-497	1023	31	a	a	DET
ftr-497	1023	32	variety	variety	NOUN
ftr-497	1023	33	of	of	ADP
ftr-497	1023	34	functions	function	NOUN
ftr-497	1023	35	in	in	ADP
ftr-497	1023	36	addition	addition	NOUN
ftr-497	1023	37	to	to	ADP
ftr-497	1023	38	its	its	PRON
ftr-497	1023	39	express	express	ADJ
ftr-497	1023	40	purpose	purpose	NOUN
ftr-497	1023	41	of	of	ADP
ftr-497	1023	42	protecting	protect	VERB
ftr-497	1023	43	normal	normal	ADJ
ftr-497	1023	44	family	family	NOUN
ftr-497	1023	45	and	and	CCONJ
ftr-497	1023	46	friend	friend	NOUN
ftr-497	1023	47	-	-	PUNCT
ftr-497	1023	48	type	type	NOUN
ftr-497	1023	49	gifts	gift	NOUN
ftr-497	1023	50	from	from	ADP
ftr-497	1023	51	taxation	taxation	NOUN
ftr-497	1023	52	and	and	CCONJ
ftr-497	1023	53	reporting	reporting	NOUN
ftr-497	1023	54	.	.	PUNCT
ftr-497	1024	1	the	the	DET
ftr-497	1024	2	exclusion	exclusion	NOUN
ftr-497	1024	3	is	be	AUX
ftr-497	1024	4	so	so	ADV
ftr-497	1024	5	large	large	ADJ
ftr-497	1024	6	,	,	PUNCT
ftr-497	1024	7	and	and	CCONJ
ftr-497	1024	8	the	the	DET
ftr-497	1024	9	gift	gift	NOUN
ftr-497	1024	10	tax	tax	NOUN
ftr-497	1024	11	reporting	reporting	NOUN
ftr-497	1024	12	requirements	requirement	NOUN
ftr-497	1024	13	so	so	ADV
ftr-497	1024	14	vague	vague	ADJ
ftr-497	1024	15	,	,	PUNCT
ftr-497	1024	16	as	as	SCONJ
ftr-497	1024	17	to	to	PART
ftr-497	1024	18	permit	permit	VERB
ftr-497	1024	19	wealthy	wealthy	ADJ
ftr-497	1024	20	persons	person	NOUN
ftr-497	1024	21	to	to	PART
ftr-497	1024	22	make	make	VERB
ftr-497	1024	23	large	large	ADJ
ftr-497	1024	24	scale	scale	NOUN
ftr-497	1024	25	wealth	wealth	NOUN
ftr-497	1024	26	transfers	transfer	NOUN
ftr-497	1024	27	over	over	ADP
ftr-497	1024	28	time	time	NOUN
ftr-497	1024	29	with	with	ADP
ftr-497	1024	30	no	no	DET
ftr-497	1024	31	transfer	transfer	NOUN
ftr-497	1024	32	tax	tax	NOUN
ftr-497	1024	33	consequences	consequence	NOUN
ftr-497	1024	34	.	.	PUNCT
ftr-497	1025	1	through	through	ADP
ftr-497	1025	2	the	the	DET
ftr-497	1025	3	unified	unified	ADJ
ftr-497	1025	4	credit	credit	NOUN
ftr-497	1025	5	,	,	PUNCT
ftr-497	1025	6	the	the	DET
ftr-497	1025	7	system	system	NOUN
ftr-497	1025	8	already	already	ADV
ftr-497	1025	9	provides	provide	VERB
ftr-497	1025	10	the	the	DET
ftr-497	1025	11	equivalent	equivalent	NOUN
ftr-497	1025	12	of	of	ADP
ftr-497	1025	13	a	a	DET
ftr-497	1025	14	$	$	SYM
ftr-497	1025	15	600,000	600,000	NUM
ftr-497	1025	16	exemption	exemption	NOUN
ftr-497	1025	17	,	,	PUNCT
ftr-497	1025	18	which	which	PRON
ftr-497	1025	19	can	can	AUX
ftr-497	1025	20	generate	generate	VERB
ftr-497	1025	21	a	a	DET
ftr-497	1025	22	$	$	SYM
ftr-497	1025	23	1.2	1.2	NUM
ftr-497	1025	24	million	million	NUM
ftr-497	1025	25	exemption	exemption	NOUN
ftr-497	1025	26	for	for	ADP
ftr-497	1025	27	married	married	ADJ
ftr-497	1025	28	couples	couple	NOUN
ftr-497	1025	29	who	who	PRON
ftr-497	1025	30	are	be	AUX
ftr-497	1025	31	well	well	ADV
ftr-497	1025	32	advised	advised	ADJ
ftr-497	1025	33	.	.	PUNCT
ftr-497	1026	1	'49	'49	NUM
ftr-497	1026	2	the	the	DET
ftr-497	1026	3	system	system	NOUN
ftr-497	1026	4	also	also	ADV
ftr-497	1026	5	provides	provide	VERB
ftr-497	1026	6	that	that	SCONJ
ftr-497	1026	7	if	if	SCONJ
ftr-497	1026	8	the	the	DET
ftr-497	1026	9	amount	amount	NOUN
ftr-497	1026	10	of	of	ADP
ftr-497	1026	11	wealth	wealth	NOUN
ftr-497	1026	12	transferred	transfer	VERB
ftr-497	1026	13	is	be	AUX
ftr-497	1026	14	over	over	ADP
ftr-497	1026	15	$	$	SYM
ftr-497	1026	16	10	10	NUM
ftr-497	1026	17	million	million	NUM
ftr-497	1026	18	,	,	PUNCT
ftr-497	1026	19	a	a	DET
ftr-497	1026	20	five	five	NUM
ftr-497	1026	21	percent	percent	NOUN
ftr-497	1026	22	add	add	VERB
ftr-497	1026	23	-	-	PUNCT
ftr-497	1026	24	on	on	ADP
ftr-497	1026	25	tax	tax	NOUN
ftr-497	1026	26	applies	applie	NOUN
ftr-497	1026	27	,	,	PUNCT
ftr-497	1026	28	thereby	thereby	ADV
ftr-497	1026	29	denying	deny	VERB
ftr-497	1026	30	the	the	DET
ftr-497	1026	31	transferor	transferor	NOUN
ftr-497	1026	32	the	the	DET
ftr-497	1026	33	benefit	benefit	NOUN
ftr-497	1026	34	of	of	ADP
ftr-497	1026	35	the	the	DET
ftr-497	1026	36	$	$	SYM
ftr-497	1026	37	600,000	600,000	NUM
ftr-497	1026	38	exemption	exemption	NOUN
ftr-497	1026	39	equivalent	equivalent	NOUN
ftr-497	1026	40	.	.	PUNCT
ftr-497	1027	1	150	150	NUM
ftr-497	1027	2	nevertheless	nevertheless	ADV
ftr-497	1027	3	,	,	PUNCT
ftr-497	1027	4	because	because	SCONJ
ftr-497	1027	5	the	the	DET
ftr-497	1027	6	annual	annual	ADJ
ftr-497	1027	7	exclusion	exclusion	NOUN
ftr-497	1027	8	is	be	AUX
ftr-497	1027	9	so	so	ADV
ftr-497	1027	10	large	large	ADJ
ftr-497	1027	11	and	and	CCONJ
ftr-497	1027	12	is	be	AUX
ftr-497	1027	13	renewed	renew	VERB
ftr-497	1027	14	annually	annually	ADV
ftr-497	1027	15	,	,	PUNCT
ftr-497	1027	16	it	it	PRON
ftr-497	1027	17	can	can	AUX
ftr-497	1027	18	permit	permit	VERB
ftr-497	1027	19	wealth	wealth	NOUN
ftr-497	1027	20	transfers	transfer	NOUN
ftr-497	1027	21	greater	great	ADJ
ftr-497	1027	22	than	than	ADP
ftr-497	1027	23	the	the	DET
ftr-497	1027	24	unified	unified	ADJ
ftr-497	1027	25	credit	credit	NOUN
ftr-497	1027	26	in	in	ADP
ftr-497	1027	27	appropriate	appropriate	ADJ
ftr-497	1027	28	circumstances	circumstance	NOUN
ftr-497	1027	29	.	.	PUNCT
ftr-497	1028	1	the	the	DET
ftr-497	1028	2	desire	desire	NOUN
ftr-497	1028	3	to	to	PART
ftr-497	1028	4	permit	permit	VERB
ftr-497	1028	5	support	support	NOUN
ftr-497	1028	6	-	-	PUNCT
ftr-497	1028	7	type	type	NOUN
ftr-497	1028	8	transfers	transfer	NOUN
ftr-497	1028	9	to	to	PART
ftr-497	1028	10	be	be	AUX
ftr-497	1028	11	made	make	VERB
ftr-497	1028	12	without	without	ADP
ftr-497	1028	13	fear	fear	NOUN
ftr-497	1028	14	of	of	ADP
ftr-497	1028	15	gift	gift	NOUN
ftr-497	1028	16	tax	tax	NOUN
ftr-497	1028	17	consequences	consequence	NOUN
ftr-497	1028	18	,	,	PUNCT
ftr-497	1028	19	whether	whether	SCONJ
ftr-497	1028	20	such	such	ADJ
ftr-497	1028	21	transfers	transfer	NOUN
ftr-497	1028	22	are	be	AUX
ftr-497	1028	23	made	make	VERB
ftr-497	1028	24	pursuant	pursuant	ADJ
ftr-497	1028	25	to	to	ADP
ftr-497	1028	26	a	a	DET
ftr-497	1028	27	legal	legal	ADJ
ftr-497	1028	28	obligation	obligation	NOUN
ftr-497	1028	29	or	or	CCONJ
ftr-497	1028	30	only	only	ADV
ftr-497	1028	31	a	a	DET
ftr-497	1028	32	moral	moral	ADJ
ftr-497	1028	33	duty	duty	NOUN
ftr-497	1028	34	of	of	ADP
ftr-497	1028	35	support	support	NOUN
ftr-497	1028	36	,	,	PUNCT
ftr-497	1028	37	understandably	understandably	ADV
ftr-497	1028	38	pressured	pressure	VERB
ftr-497	1028	39	congress	congress	PROPN
ftr-497	1028	40	to	to	PART
ftr-497	1028	41	make	make	VERB
ftr-497	1028	42	the	the	DET
ftr-497	1028	43	annual	annual	ADJ
ftr-497	1028	44	exclusion	exclusion	NOUN
ftr-497	1028	45	large	large	ADJ
ftr-497	1028	46	enough	enough	ADV
ftr-497	1028	47	to	to	PART
ftr-497	1028	48	obviate	obviate	VERB
ftr-497	1028	49	such	such	ADJ
ftr-497	1028	50	fears	fear	NOUN
ftr-497	1028	51	.	.	PUNCT
ftr-497	1029	1	however	however	ADV
ftr-497	1029	2	,	,	PUNCT
ftr-497	1029	3	in	in	ADP
ftr-497	1029	4	doing	do	VERB
ftr-497	1029	5	so	so	ADV
ftr-497	1029	6	,	,	PUNCT
ftr-497	1029	7	congress	congress	PROPN
ftr-497	1029	8	opened	open	VERB
ftr-497	1029	9	the	the	DET
ftr-497	1029	10	door	door	NOUN
ftr-497	1029	11	to	to	ADP
ftr-497	1029	12	large	large	ADJ
ftr-497	1029	13	wealth	wealth	NOUN
ftr-497	1029	14	transfers	transfer	NOUN
ftr-497	1029	15	by	by	ADP
ftr-497	1029	16	wealthy	wealthy	ADJ
ftr-497	1029	17	persons	person	NOUN
ftr-497	1029	18	.	.	PUNCT
ftr-497	1030	1	conversely	conversely	ADV
ftr-497	1030	2	,	,	PUNCT
ftr-497	1030	3	the	the	DET
ftr-497	1030	4	annual	annual	ADJ
ftr-497	1030	5	exclusion	exclusion	NOUN
ftr-497	1030	6	is	be	AUX
ftr-497	1030	7	so	so	ADV
ftr-497	1030	8	small	small	ADJ
ftr-497	1030	9	as	as	SCONJ
ftr-497	1030	10	to	to	PART
ftr-497	1030	11	fail	fail	VERB
ftr-497	1030	12	to	to	PART
ftr-497	1030	13	protect	protect	VERB
ftr-497	1030	14	from	from	ADP
ftr-497	1030	15	gift	gift	NOUN
ftr-497	1030	16	tax	tax	NOUN
ftr-497	1030	17	consequences	consequence	NOUN
ftr-497	1030	18	some	some	DET
ftr-497	1030	19	support	support	NOUN
ftr-497	1030	20	-	-	PUNCT
ftr-497	1030	21	type	type	NOUN
ftr-497	1030	22	transfers	transfer	NOUN
ftr-497	1030	23	made	make	VERB
ftr-497	1030	24	to	to	ADP
ftr-497	1030	25	adults	adult	NOUN
ftr-497	1030	26	whom	whom	PRON
ftr-497	1030	27	the	the	DET
ftr-497	1030	28	donors	donor	NOUN
ftr-497	1030	29	are	be	AUX
ftr-497	1030	30	not	not	PART
ftr-497	1030	31	obligated	obligate	VERB
ftr-497	1030	32	to	to	PART
ftr-497	1030	33	support	support	VERB
ftr-497	1030	34	,	,	PUNCT
ftr-497	1030	35	such	such	ADJ
ftr-497	1030	36	as	as	ADP
ftr-497	1030	37	adult	adult	NOUN
ftr-497	1030	38	children	child	NOUN
ftr-497	1030	39	in	in	ADP
ftr-497	1030	40	school	school	NOUN
ftr-497	1030	41	or	or	CCONJ
ftr-497	1030	42	elderly	elderly	ADJ
ftr-497	1030	43	family	family	NOUN
ftr-497	1030	44	members	member	NOUN
ftr-497	1030	45	needing	need	VERB
ftr-497	1030	46	care	care	NOUN
ftr-497	1030	47	that	that	PRON
ftr-497	1030	48	is	be	AUX
ftr-497	1030	49	not	not	PART
ftr-497	1030	50	"	"	PUNCT
ftr-497	1030	51	medical	medical	ADJ
ftr-497	1030	52	.	.	PUNCT
ftr-497	1030	53	"	"	PUNCT
ftr-497	1031	1	it	it	PRON
ftr-497	1031	2	is	be	AUX
ftr-497	1031	3	inconsistent	inconsistent	ADJ
ftr-497	1031	4	with	with	ADP
ftr-497	1031	5	the	the	DET
ftr-497	1031	6	historical	historical	ADJ
ftr-497	1031	7	development	development	NOUN
ftr-497	1031	8	of	of	ADP
ftr-497	1031	9	the	the	DET
ftr-497	1031	10	annual	annual	ADJ
ftr-497	1031	11	exclusion	exclusion	NOUN
ftr-497	1031	12	,	,	PUNCT
ftr-497	1031	13	the	the	DET
ftr-497	1031	14	gift	gift	NOUN
ftr-497	1031	15	tax	tax	NOUN
ftr-497	1031	16	system	system	NOUN
ftr-497	1031	17	,	,	PUNCT
ftr-497	1031	18	and	and	CCONJ
ftr-497	1031	19	the	the	DET
ftr-497	1031	20	transfer	transfer	NOUN
ftr-497	1031	21	tax	tax	NOUN
ftr-497	1031	22	system	system	NOUN
ftr-497	1031	23	as	as	ADP
ftr-497	1031	24	a	a	DET
ftr-497	1031	25	whole	whole	NOUN
ftr-497	1031	26	,	,	PUNCT
ftr-497	1031	27	to	to	PART
ftr-497	1031	28	have	have	VERB
ftr-497	1031	29	a	a	DET
ftr-497	1031	30	gift	gift	NOUN
ftr-497	1031	31	tax	tax	NOUN
ftr-497	1031	32	exclusion	exclusion	NOUN
ftr-497	1031	33	which	which	PRON
ftr-497	1031	34	permits	permit	VERB
ftr-497	1031	35	large	large	ADJ
ftr-497	1031	36	wealth	wealth	NOUN
ftr-497	1031	37	transfers	transfer	NOUN
ftr-497	1031	38	to	to	PART
ftr-497	1031	39	be	be	AUX
ftr-497	1031	40	made	make	VERB
ftr-497	1031	41	tax	tax	NOUN
ftr-497	1031	42	free	free	ADJ
ftr-497	1031	43	.	.	PUNCT
ftr-497	1032	1	it	it	PRON
ftr-497	1032	2	is	be	AUX
ftr-497	1032	3	particularly	particularly	ADV
ftr-497	1032	4	inappropriate	inappropriate	ADJ
ftr-497	1032	5	to	to	PART
ftr-497	1032	6	have	have	VERB
ftr-497	1032	7	such	such	DET
ftr-497	1032	8	an	an	DET
ftr-497	1032	9	exclusion	exclusion	NOUN
ftr-497	1032	10	in	in	ADP
ftr-497	1032	11	a	a	DET
ftr-497	1032	12	gift	gift	NOUN
ftr-497	1032	13	tax	tax	NOUN
ftr-497	1032	14	system	system	NOUN
ftr-497	1032	15	that	that	PRON
ftr-497	1032	16	fails	fail	VERB
ftr-497	1032	17	to	to	PART
ftr-497	1032	18	protect	protect	VERB
ftr-497	1032	19	other	other	ADJ
ftr-497	1032	20	transfers	transfer	NOUN
ftr-497	1032	21	that	that	PRON
ftr-497	1032	22	do	do	VERB
ftr-497	1032	23	not	not	PART
ftr-497	1032	24	and	and	CCONJ
ftr-497	1032	25	are	be	AUX
ftr-497	1032	26	not	not	PART
ftr-497	1032	27	intended	intend	VERB
ftr-497	1032	28	to	to	PART
ftr-497	1032	29	avoid	avoid	VERB
ftr-497	1032	30	the	the	DET
ftr-497	1032	31	wealth	wealth	NOUN
ftr-497	1032	32	transfer	transfer	NOUN
ftr-497	1032	33	tax	tax	NOUN
ftr-497	1032	34	system	system	NOUN
ftr-497	1032	35	,	,	PUNCT
ftr-497	1032	36	such	such	ADJ
ftr-497	1032	37	as	as	ADP
ftr-497	1032	38	payments	payment	NOUN
ftr-497	1032	39	for	for	ADP
ftr-497	1032	40	support	support	NOUN
ftr-497	1032	41	of	of	ADP
ftr-497	1032	42	adult	adult	NOUN
ftr-497	1032	43	children	child	NOUN
ftr-497	1032	44	or	or	CCONJ
ftr-497	1032	45	the	the	DET
ftr-497	1032	46	aged	age	VERB
ftr-497	1032	47	,	,	PUNCT
ftr-497	1032	48	which	which	PRON
ftr-497	1032	49	are	be	AUX
ftr-497	1032	50	pursuant	pursuant	ADJ
ftr-497	1032	51	to	to	ADP
ftr-497	1032	52	a	a	DET
ftr-497	1032	53	moral	moral	ADJ
ftr-497	1032	54	obligation	obligation	NOUN
ftr-497	1032	55	and	and	CCONJ
ftr-497	1032	56	which	which	PRON
ftr-497	1032	57	generally	generally	ADV
ftr-497	1032	58	consume	consume	VERB
ftr-497	1032	59	the	the	DET
ftr-497	1032	60	assets	asset	NOUN
ftr-497	1032	61	transferred	transfer	VERB
ftr-497	1032	62	.	.	PUNCT
ftr-497	1033	1	149	149	NUM
ftr-497	1033	2	.	.	PUNCT
ftr-497	1034	1	see	see	VERB
ftr-497	1034	2	supra	supra	PROPN
ftr-497	1034	3	note	note	PROPN
ftr-497	1034	4	31	31	NUM
ftr-497	1034	5	and	and	CCONJ
ftr-497	1034	6	accompanying	accompany	VERB
ftr-497	1034	7	text	text	NOUN
ftr-497	1034	8	.	.	PUNCT
ftr-497	1035	1	150	150	NUM
ftr-497	1035	2	.	.	PUNCT
ftr-497	1035	3	irc	irc	PROPN
ftr-497	1035	4	§	§	PROPN
ftr-497	1035	5	2001(c)(3	2001(c)(3	NOUN
ftr-497	1035	6	)	)	PUNCT
ftr-497	1035	7	.	.	PUNCT
ftr-497	1036	1	the	the	DET
ftr-497	1036	2	add	add	VERB
ftr-497	1036	3	-	-	PUNCT
ftr-497	1036	4	on	on	ADP
ftr-497	1036	5	tax	tax	NOUN
ftr-497	1036	6	terminates	terminate	VERB
ftr-497	1036	7	after	after	SCONJ
ftr-497	1036	8	the	the	DET
ftr-497	1036	9	exclusion	exclusion	NOUN
ftr-497	1036	10	equivalent	equivalent	NOUN
ftr-497	1036	11	has	have	AUX
ftr-497	1036	12	been	be	AUX
ftr-497	1036	13	recovered	recover	VERB
ftr-497	1036	14	.	.	PUNCT
ftr-497	1037	1	see	see	VERB
ftr-497	1037	2	i	i	PRON
ftr-497	1037	3	d.	d.	PROPN
ftr-497	1037	4	19931	19931	NUM
ftr-497	1037	5	florida	florida	PROPN
ftr-497	1037	6	tax	tax	PROPN
ftr-497	1037	7	review	review	PROPN
ftr-497	1037	8	b.	b.	PROPN
ftr-497	1037	9	vertical	vertical	PROPN
ftr-497	1037	10	inequity	inequity	NOUN
ftr-497	1037	11	the	the	DET
ftr-497	1037	12	existing	exist	VERB
ftr-497	1037	13	annual	annual	ADJ
ftr-497	1037	14	exclusion	exclusion	NOUN
ftr-497	1037	15	directly	directly	ADV
ftr-497	1037	16	promotes	promote	VERB
ftr-497	1037	17	vertical	vertical	ADJ
ftr-497	1037	18	inequity	inequity	NOUN
ftr-497	1037	19	in	in	ADP
ftr-497	1037	20	the	the	DET
ftr-497	1037	21	transfer	transfer	NOUN
ftr-497	1037	22	tax	tax	NOUN
ftr-497	1037	23	system	system	NOUN
ftr-497	1037	24	.	.	PUNCT
ftr-497	1038	1	the	the	DET
ftr-497	1038	2	system	system	NOUN
ftr-497	1038	3	is	be	AUX
ftr-497	1038	4	designed	design	VERB
ftr-497	1038	5	to	to	PART
ftr-497	1038	6	impose	impose	VERB
ftr-497	1038	7	tax	tax	NOUN
ftr-497	1038	8	on	on	ADP
ftr-497	1038	9	the	the	DET
ftr-497	1038	10	wealthy	wealthy	ADJ
ftr-497	1038	11	.	.	PUNCT
ftr-497	1039	1	like	like	ADP
ftr-497	1039	2	the	the	DET
ftr-497	1039	3	income	income	NOUN
ftr-497	1039	4	tax	tax	NOUN
ftr-497	1039	5	system	system	NOUN
ftr-497	1039	6	,	,	PUNCT
ftr-497	1039	7	it	it	PRON
ftr-497	1039	8	is	be	AUX
ftr-497	1039	9	somewhat	somewhat	ADV
ftr-497	1039	10	progressive	progressive	ADJ
ftr-497	1039	11	,	,	PUNCT
ftr-497	1039	12	purporting	purport	VERB
ftr-497	1039	13	to	to	PART
ftr-497	1039	14	impose	impose	VERB
ftr-497	1039	15	a	a	DET
ftr-497	1039	16	higher	high	ADJ
ftr-497	1039	17	tax	tax	NOUN
ftr-497	1039	18	burden	burden	NOUN
ftr-497	1039	19	as	as	SCONJ
ftr-497	1039	20	the	the	DET
ftr-497	1039	21	amount	amount	NOUN
ftr-497	1039	22	of	of	ADP
ftr-497	1039	23	wealth	wealth	NOUN
ftr-497	1039	24	transferred	transfer	VERB
ftr-497	1039	25	increases	increase	NOUN
ftr-497	1039	26	.	.	PUNCT
ftr-497	1039	27	'	'	PUNCT
ftr-497	1040	1	5	5	NUM
ftr-497	1040	2	'	'	PUNCT
ftr-497	1040	3	the	the	DET
ftr-497	1040	4	annual	annual	ADJ
ftr-497	1040	5	exclusion	exclusion	NOUN
ftr-497	1040	6	permits	permit	VERB
ftr-497	1040	7	this	this	DET
ftr-497	1040	8	progressivity	progressivity	NOUN
ftr-497	1040	9	to	to	PART
ftr-497	1040	10	be	be	AUX
ftr-497	1040	11	undercut	undercut	VERB
ftr-497	1040	12	,	,	PUNCT
ftr-497	1040	13	as	as	SCONJ
ftr-497	1040	14	is	be	AUX
ftr-497	1040	15	easily	easily	ADV
ftr-497	1040	16	illustrated	illustrate	VERB
ftr-497	1040	17	.	.	PUNCT
ftr-497	1041	1	assume	assume	VERB
ftr-497	1041	2	two	two	NUM
ftr-497	1041	3	individuals	individual	NOUN
ftr-497	1041	4	,	,	PUNCT
ftr-497	1041	5	a	a	PRON
ftr-497	1041	6	and	and	CCONJ
ftr-497	1041	7	b.	b.	PROPN
ftr-497	1041	8	each	each	PRON
ftr-497	1041	9	has	have	AUX
ftr-497	1041	10	survived	survive	VERB
ftr-497	1041	11	a	a	DET
ftr-497	1041	12	spouse	spouse	NOUN
ftr-497	1041	13	and	and	CCONJ
ftr-497	1041	14	is	be	AUX
ftr-497	1041	15	now	now	ADV
ftr-497	1041	16	unmarried	unmarried	ADJ
ftr-497	1041	17	,	,	PUNCT
ftr-497	1041	18	each	each	PRON
ftr-497	1041	19	is	be	AUX
ftr-497	1041	20	age	age	NOUN
ftr-497	1041	21	65	65	NUM
ftr-497	1041	22	and	and	CCONJ
ftr-497	1041	23	healthy	healthy	ADJ
ftr-497	1041	24	,	,	PUNCT
ftr-497	1041	25	each	each	PRON
ftr-497	1041	26	is	be	AUX
ftr-497	1041	27	eligible	eligible	ADJ
ftr-497	1041	28	for	for	ADP
ftr-497	1041	29	medicare	medicare	PROPN
ftr-497	1041	30	and	and	CCONJ
ftr-497	1041	31	receives	receive	VERB
ftr-497	1041	32	some	some	DET
ftr-497	1041	33	social	social	ADJ
ftr-497	1041	34	security	security	NOUN
ftr-497	1041	35	,	,	PUNCT
ftr-497	1041	36	and	and	CCONJ
ftr-497	1041	37	each	each	PRON
ftr-497	1041	38	has	have	VERB
ftr-497	1041	39	three	three	NUM
ftr-497	1041	40	adult	adult	NOUN
ftr-497	1041	41	children	child	NOUN
ftr-497	1041	42	.	.	PUNCT
ftr-497	1042	1	a	a	PRON
ftr-497	1042	2	owns	own	VERB
ftr-497	1042	3	property	property	NOUN
ftr-497	1042	4	worth	worth	ADJ
ftr-497	1042	5	$	$	SYM
ftr-497	1042	6	1.4	1.4	NUM
ftr-497	1042	7	million	million	NUM
ftr-497	1042	8	,	,	PUNCT
ftr-497	1042	9	as	as	SCONJ
ftr-497	1042	10	follows	follow	VERB
ftr-497	1042	11	:	:	PUNCT
ftr-497	1042	12	principal	principal	ADJ
ftr-497	1042	13	residence	residence	NOUN
ftr-497	1042	14	-$350,000	-$350,000	PROPN
ftr-497	1042	15	vacation	vacation	NOUN
ftr-497	1042	16	residence	residence	NOUN
ftr-497	1042	17	-$150,000	-$150,000	NOUN
ftr-497	1042	18	investments	investment	NOUN
ftr-497	1042	19	-$900,000	-$900,000	PUNCT
ftr-497	1042	20	b	b	NOUN
ftr-497	1042	21	owns	own	VERB
ftr-497	1042	22	property	property	NOUN
ftr-497	1042	23	worth	worth	ADJ
ftr-497	1042	24	$	$	SYM
ftr-497	1042	25	5	5	NUM
ftr-497	1042	26	million	million	NUM
ftr-497	1042	27	,	,	PUNCT
ftr-497	1042	28	as	as	SCONJ
ftr-497	1042	29	follows	follow	VERB
ftr-497	1042	30	:	:	PUNCT
ftr-497	1042	31	principal	principal	ADJ
ftr-497	1042	32	residence	residence	NOUN
ftr-497	1042	33	-$500,000	-$500,000	NOUN
ftr-497	1042	34	vacation	vacation	NOUN
ftr-497	1042	35	residence	residence	NOUN
ftr-497	1042	36	-$300,000	-$300,000	NOUN
ftr-497	1042	37	investments	investment	NOUN
ftr-497	1042	38	-$4,200,000	-$4,200,000	PUNCT
ftr-497	1042	39	if	if	SCONJ
ftr-497	1042	40	a	a	PRON
ftr-497	1042	41	does	do	AUX
ftr-497	1042	42	not	not	PART
ftr-497	1042	43	reduce	reduce	VERB
ftr-497	1042	44	his	his	PRON
ftr-497	1042	45	estate	estate	NOUN
ftr-497	1042	46	,	,	PUNCT
ftr-497	1042	47	at	at	ADP
ftr-497	1042	48	death	death	NOUN
ftr-497	1042	49	the	the	DET
ftr-497	1042	50	estate	estate	NOUN
ftr-497	1042	51	tax	tax	NOUN
ftr-497	1042	52	due	due	ADJ
ftr-497	1042	53	will	will	AUX
ftr-497	1042	54	be	be	AUX
ftr-497	1042	55	$	$	SYM
ftr-497	1042	56	512,800	512,800	NUM
ftr-497	1042	57	,	,	PUNCT
ftr-497	1042	58	reduced	reduce	VERB
ftr-497	1042	59	by	by	ADP
ftr-497	1042	60	the	the	DET
ftr-497	1042	61	$	$	SYM
ftr-497	1042	62	192,800	192,800	NUM
ftr-497	1042	63	unified	unified	ADJ
ftr-497	1042	64	credit	credit	NOUN
ftr-497	1042	65	,	,	PUNCT
ftr-497	1042	66	for	for	ADP
ftr-497	1042	67	an	an	DET
ftr-497	1042	68	actual	actual	ADJ
ftr-497	1042	69	payment	payment	NOUN
ftr-497	1042	70	of	of	ADP
ftr-497	1042	71	$	$	SYM
ftr-497	1042	72	320,000	320,000	NUM
ftr-497	1042	73	,	,	PUNCT
ftr-497	1042	74	or	or	CCONJ
ftr-497	1042	75	twenty	twenty	NUM
ftr-497	1042	76	-	-	PUNCT
ftr-497	1042	77	three	three	NUM
ftr-497	1042	78	percent	percent	NOUN
ftr-497	1042	79	of	of	ADP
ftr-497	1042	80	a	a	PRON
ftr-497	1042	81	's	's	PART
ftr-497	1042	82	wealth	wealth	NOUN
ftr-497	1042	83	.	.	PUNCT
ftr-497	1043	1	52	52	NUM
ftr-497	1043	2	although	although	SCONJ
ftr-497	1043	3	a	a	PRON
ftr-497	1043	4	is	be	AUX
ftr-497	1043	5	eligible	eligible	ADJ
ftr-497	1043	6	for	for	ADP
ftr-497	1043	7	medicare	medicare	PROPN
ftr-497	1043	8	and	and	CCONJ
ftr-497	1043	9	also	also	ADV
ftr-497	1043	10	receives	receive	VERB
ftr-497	1043	11	social	social	ADJ
ftr-497	1043	12	security	security	NOUN
ftr-497	1043	13	,	,	PUNCT
ftr-497	1043	14	the	the	DET
ftr-497	1043	15	burden	burden	NOUN
ftr-497	1043	16	of	of	ADP
ftr-497	1043	17	keeping	keep	VERB
ftr-497	1043	18	up	up	ADP
ftr-497	1043	19	two	two	NUM
ftr-497	1043	20	homes	home	NOUN
ftr-497	1043	21	,	,	PUNCT
ftr-497	1043	22	the	the	DET
ftr-497	1043	23	worries	worry	NOUN
ftr-497	1043	24	about	about	ADP
ftr-497	1043	25	care	care	NOUN
ftr-497	1043	26	that	that	PRON
ftr-497	1043	27	might	might	AUX
ftr-497	1043	28	be	be	AUX
ftr-497	1043	29	needed	need	VERB
ftr-497	1043	30	that	that	SCONJ
ftr-497	1043	31	medicare	medicare	PROPN
ftr-497	1043	32	does	do	AUX
ftr-497	1043	33	not	not	PART
ftr-497	1043	34	provide	provide	VERB
ftr-497	1043	35	,	,	PUNCT
ftr-497	1043	36	the	the	DET
ftr-497	1043	37	desire	desire	NOUN
ftr-497	1043	38	to	to	PART
ftr-497	1043	39	travel	travel	VERB
ftr-497	1043	40	and	and	CCONJ
ftr-497	1043	41	enjoy	enjoy	VERB
ftr-497	1043	42	retirement	retirement	NOUN
ftr-497	1043	43	,	,	PUNCT
ftr-497	1043	44	all	all	PRON
ftr-497	1043	45	indicate	indicate	VERB
ftr-497	1043	46	a	a	PRON
ftr-497	1043	47	will	will	AUX
ftr-497	1043	48	not	not	PART
ftr-497	1043	49	be	be	AUX
ftr-497	1043	50	in	in	ADP
ftr-497	1043	51	a	a	DET
ftr-497	1043	52	position	position	NOUN
ftr-497	1043	53	to	to	PART
ftr-497	1043	54	make	make	VERB
ftr-497	1043	55	the	the	DET
ftr-497	1043	56	type	type	NOUN
ftr-497	1043	57	of	of	ADP
ftr-497	1043	58	regularly	regularly	ADV
ftr-497	1043	59	recurring	recur	VERB
ftr-497	1043	60	substantial	substantial	ADJ
ftr-497	1043	61	gifts	gift	NOUN
ftr-497	1043	62	needed	need	VERB
ftr-497	1043	63	to	to	PART
ftr-497	1043	64	reduce	reduce	VERB
ftr-497	1043	65	his	his	PRON
ftr-497	1043	66	estate	estate	NOUN
ftr-497	1043	67	tax	tax	NOUN
ftr-497	1043	68	.	.	PUNCT
ftr-497	1044	1	in	in	ADP
ftr-497	1044	2	a	a	DET
ftr-497	1044	3	few	few	ADJ
ftr-497	1044	4	years	year	NOUN
ftr-497	1044	5	,	,	PUNCT
ftr-497	1044	6	when	when	SCONJ
ftr-497	1044	7	he	he	PRON
ftr-497	1044	8	no	no	ADV
ftr-497	1044	9	longer	long	ADV
ftr-497	1044	10	wants	want	VERB
ftr-497	1044	11	both	both	DET
ftr-497	1044	12	homes	home	NOUN
ftr-497	1044	13	,	,	PUNCT
ftr-497	1044	14	a	a	PRON
ftr-497	1044	15	could	could	AUX
ftr-497	1044	16	sell	sell	VERB
ftr-497	1044	17	one	one	NUM
ftr-497	1044	18	of	of	ADP
ftr-497	1044	19	them	they	PRON
ftr-497	1044	20	and	and	CCONJ
ftr-497	1044	21	that	that	PRON
ftr-497	1044	22	may	may	AUX
ftr-497	1044	23	permit	permit	VERB
ftr-497	1044	24	a	a	PRON
ftr-497	1044	25	to	to	PART
ftr-497	1044	26	make	make	VERB
ftr-497	1044	27	some	some	DET
ftr-497	1044	28	gifts	gift	NOUN
ftr-497	1044	29	.	.	PUNCT
ftr-497	1045	1	however	however	ADV
ftr-497	1045	2	,	,	PUNCT
ftr-497	1045	3	it	it	PRON
ftr-497	1045	4	is	be	AUX
ftr-497	1045	5	most	most	ADV
ftr-497	1045	6	likely	likely	ADJ
ftr-497	1045	7	that	that	SCONJ
ftr-497	1045	8	a	a	PRON
ftr-497	1045	9	will	will	AUX
ftr-497	1045	10	retain	retain	VERB
ftr-497	1045	11	the	the	DET
ftr-497	1045	12	bulk	bulk	NOUN
ftr-497	1045	13	of	of	ADP
ftr-497	1045	14	his	his	PRON
ftr-497	1045	15	wealth	wealth	NOUN
ftr-497	1045	16	until	until	ADP
ftr-497	1045	17	his	his	PRON
ftr-497	1045	18	death	death	NOUN
ftr-497	1045	19	because	because	SCONJ
ftr-497	1045	20	of	of	ADP
ftr-497	1045	21	a	a	DET
ftr-497	1045	22	desire	desire	NOUN
ftr-497	1045	23	for	for	ADP
ftr-497	1045	24	security	security	NOUN
ftr-497	1045	25	.	.	PUNCT
ftr-497	1046	1	essentially	essentially	ADV
ftr-497	1046	2	,	,	PUNCT
ftr-497	1046	3	a	a	PRON
ftr-497	1046	4	is	be	AUX
ftr-497	1046	5	wealthy	wealthy	ADJ
ftr-497	1046	6	enough	enough	ADV
ftr-497	1046	7	to	to	PART
ftr-497	1046	8	be	be	AUX
ftr-497	1046	9	subject	subject	ADJ
ftr-497	1046	10	to	to	ADP
ftr-497	1046	11	the	the	DET
ftr-497	1046	12	estate	estate	NOUN
ftr-497	1046	13	tax	tax	NOUN
ftr-497	1046	14	,	,	PUNCT
ftr-497	1046	15	but	but	CCONJ
ftr-497	1046	16	not	not	PART
ftr-497	1046	17	so	so	ADV
ftr-497	1046	18	wealthy	wealthy	ADJ
ftr-497	1046	19	as	as	SCONJ
ftr-497	1046	20	to	to	PART
ftr-497	1046	21	afford	afford	VERB
ftr-497	1046	22	to	to	PART
ftr-497	1046	23	make	make	VERB
ftr-497	1046	24	recurring	recur	VERB
ftr-497	1046	25	151	151	NUM
ftr-497	1046	26	.	.	PUNCT
ftr-497	1047	1	estate	estate	NOUN
ftr-497	1047	2	tax	tax	NOUN
ftr-497	1047	3	rates	rate	NOUN
ftr-497	1047	4	range	range	VERB
ftr-497	1047	5	from	from	ADP
ftr-497	1047	6	a	a	DET
ftr-497	1047	7	low	low	NOUN
ftr-497	1047	8	of	of	ADP
ftr-497	1047	9	18	18	NUM
ftr-497	1047	10	%	%	NOUN
ftr-497	1047	11	to	to	ADP
ftr-497	1047	12	a	a	DET
ftr-497	1047	13	high	high	NOUN
ftr-497	1047	14	of	of	ADP
ftr-497	1047	15	50	50	NUM
ftr-497	1047	16	%	%	NOUN
ftr-497	1047	17	.	.	PUNCT
ftr-497	1048	1	irc	irc	PROPN
ftr-497	1048	2	§	§	PROPN
ftr-497	1048	3	2001(c)(1	2001(c)(1	NOUN
ftr-497	1048	4	)	)	PUNCT
ftr-497	1048	5	,	,	PUNCT
ftr-497	1048	6	(	(	PUNCT
ftr-497	1048	7	2)(d	2)(d	NUM
ftr-497	1048	8	)	)	PUNCT
ftr-497	1048	9	.	.	PUNCT
ftr-497	1049	1	because	because	SCONJ
ftr-497	1049	2	the	the	DET
ftr-497	1049	3	unified	unified	ADJ
ftr-497	1049	4	credit	credit	NOUN
ftr-497	1049	5	"	"	PUNCT
ftr-497	1049	6	pays	pay	VERB
ftr-497	1049	7	"	"	PUNCT
ftr-497	1049	8	the	the	DET
ftr-497	1049	9	tax	tax	NOUN
ftr-497	1049	10	on	on	ADP
ftr-497	1049	11	up	up	ADP
ftr-497	1049	12	to	to	PART
ftr-497	1049	13	$	$	SYM
ftr-497	1049	14	600,000	600,000	NUM
ftr-497	1049	15	,	,	PUNCT
ftr-497	1049	16	the	the	DET
ftr-497	1049	17	rates	rate	NOUN
ftr-497	1049	18	that	that	PRON
ftr-497	1049	19	actually	actually	ADV
ftr-497	1049	20	apply	apply	VERB
ftr-497	1049	21	range	range	NOUN
ftr-497	1049	22	from	from	ADP
ftr-497	1049	23	37	37	NUM
ftr-497	1049	24	%	%	NOUN
ftr-497	1049	25	to	to	ADP
ftr-497	1049	26	50	50	NUM
ftr-497	1049	27	%	%	NOUN
ftr-497	1049	28	.	.	PUNCT
ftr-497	1050	1	irc	irc	PROPN
ftr-497	1050	2	§	§	PROPN
ftr-497	1050	3	2001(c)(1	2001(c)(1	NOUN
ftr-497	1050	4	)	)	PUNCT
ftr-497	1050	5	.	.	PUNCT
ftr-497	1051	1	152	152	NUM
ftr-497	1051	2	.	.	PUNCT
ftr-497	1052	1	the	the	DET
ftr-497	1052	2	total	total	NOUN
ftr-497	1052	3	of	of	ADP
ftr-497	1052	4	$	$	SYM
ftr-497	1052	5	1,400,000	1,400,000	NUM
ftr-497	1052	6	would	would	AUX
ftr-497	1052	7	bear	bear	VERB
ftr-497	1052	8	tax	tax	NOUN
ftr-497	1052	9	of	of	ADP
ftr-497	1052	10	$	$	SYM
ftr-497	1052	11	448,300	448,300	NUM
ftr-497	1052	12	plus	plus	CCONJ
ftr-497	1052	13	43	43	NUM
ftr-497	1052	14	%	%	NOUN
ftr-497	1052	15	of	of	ADP
ftr-497	1052	16	the	the	DET
ftr-497	1052	17	excess	excess	NOUN
ftr-497	1052	18	over	over	ADP
ftr-497	1052	19	$	$	SYM
ftr-497	1052	20	1,250,000	1,250,000	NUM
ftr-497	1052	21	.	.	PUNCT
ftr-497	1053	1	(	(	PUNCT
ftr-497	1053	2	$	$	SYM
ftr-497	1053	3	448,300	448,300	NUM
ftr-497	1053	4	+	+	SYM
ftr-497	1053	5	$	$	SYM
ftr-497	1053	6	64,500	64,500	NUM
ftr-497	1053	7	=	=	SYM
ftr-497	1053	8	$	$	SYM
ftr-497	1053	9	512,800	512,800	NUM
ftr-497	1053	10	;	;	PUNCT
ftr-497	1053	11	$	$	SYM
ftr-497	1053	12	512,800	512,800	NUM
ftr-497	1053	13	$	$	SYM
ftr-497	1053	14	192,800	192,800	NUM
ftr-497	1053	15	=	=	SYM
ftr-497	1053	16	$	$	SYM
ftr-497	1053	17	320,000	320,000	NUM
ftr-497	1053	18	.	.	PUNCT
ftr-497	1053	19	)	)	PUNCT
ftr-497	1054	1	for	for	ADP
ftr-497	1054	2	purposes	purpose	NOUN
ftr-497	1054	3	of	of	ADP
ftr-497	1054	4	simplicity	simplicity	NOUN
ftr-497	1054	5	,	,	PUNCT
ftr-497	1054	6	we	we	PRON
ftr-497	1054	7	are	be	AUX
ftr-497	1054	8	ignoring	ignore	VERB
ftr-497	1054	9	the	the	DET
ftr-497	1054	10	deductions	deduction	NOUN
ftr-497	1054	11	available	available	ADJ
ftr-497	1054	12	to	to	ADP
ftr-497	1054	13	the	the	DET
ftr-497	1054	14	estate	estate	NOUN
ftr-497	1054	15	under	under	ADP
ftr-497	1054	16	section	section	NOUN
ftr-497	1054	17	2053	2053	NUM
ftr-497	1054	18	.	.	PUNCT
ftr-497	1055	1	[	[	X
ftr-497	1055	2	vol	vol	NOUN
ftr-497	1055	3	1:7	1:7	NUM
ftr-497	1055	4	should	should	AUX
ftr-497	1055	5	we	we	PRON
ftr-497	1055	6	give	give	VERB
ftr-497	1055	7	away	away	ADP
ftr-497	1055	8	the	the	DET
ftr-497	1055	9	annual	annual	ADJ
ftr-497	1055	10	erchsion	erchsion	NOUN
ftr-497	1055	11	?	?	PUNCT
ftr-497	1056	1	annual	annual	ADJ
ftr-497	1056	2	exclusion	exclusion	NOUN
ftr-497	1056	3	gifts	gift	NOUN
ftr-497	1056	4	.	.	PUNCT
ftr-497	1057	1	b	b	NOUN
ftr-497	1057	2	's	's	PART
ftr-497	1057	3	wealth	wealth	NOUN
ftr-497	1057	4	is	be	AUX
ftr-497	1057	5	three	three	NUM
ftr-497	1057	6	-	-	PUNCT
ftr-497	1057	7	and	and	CCONJ
ftr-497	1057	8	-	-	PUNCT
ftr-497	1057	9	a	a	DET
ftr-497	1057	10	-	-	PUNCT
ftr-497	1057	11	half	half	NOUN
ftr-497	1057	12	times	time	NOUN
ftr-497	1057	13	greater	great	ADJ
ftr-497	1057	14	than	than	ADP
ftr-497	1057	15	a	a	DET
ftr-497	1057	16	's	'	NOUN
ftr-497	1057	17	.	.	PUNCT
ftr-497	1058	1	if	if	SCONJ
ftr-497	1058	2	b	b	NOUN
ftr-497	1058	3	does	do	AUX
ftr-497	1058	4	not	not	PART
ftr-497	1058	5	reduce	reduce	VERB
ftr-497	1058	6	his	his	PRON
ftr-497	1058	7	estate	estate	NOUN
ftr-497	1058	8	by	by	ADP
ftr-497	1058	9	gifts	gift	NOUN
ftr-497	1058	10	or	or	CCONJ
ftr-497	1058	11	other	other	ADJ
ftr-497	1058	12	means	mean	NOUN
ftr-497	1058	13	,	,	PUNCT
ftr-497	1058	14	b	b	NOUN
ftr-497	1058	15	's	's	PART
ftr-497	1058	16	estate	estate	NOUN
ftr-497	1058	17	will	will	AUX
ftr-497	1058	18	pay	pay	VERB
ftr-497	1058	19	tax	tax	NOUN
ftr-497	1058	20	,	,	PUNCT
ftr-497	1058	21	after	after	ADP
ftr-497	1058	22	subtracting	subtract	VERB
ftr-497	1058	23	the	the	DET
ftr-497	1058	24	unified	unified	ADJ
ftr-497	1058	25	credit	credit	NOUN
ftr-497	1058	26	,	,	PUNCT
ftr-497	1058	27	of	of	ADP
ftr-497	1058	28	$	$	SYM
ftr-497	1058	29	2,083,000	2,083,000	NUM
ftr-497	1058	30	,	,	PUNCT
ftr-497	1058	31	which	which	PRON
ftr-497	1058	32	is	be	AUX
ftr-497	1058	33	nearly	nearly	ADV
ftr-497	1058	34	forty	forty	NUM
ftr-497	1058	35	-	-	PUNCT
ftr-497	1058	36	two	two	NUM
ftr-497	1058	37	percent	percent	NOUN
ftr-497	1058	38	of	of	ADP
ftr-497	1058	39	his	his	PRON
ftr-497	1058	40	wealth	wealth	NOUN
ftr-497	1058	41	.	.	PUNCT
ftr-497	1059	1	'53	'53	NUM
ftr-497	1059	2	the	the	DET
ftr-497	1059	3	forty	forty	NUM
ftr-497	1059	4	-	-	PUNCT
ftr-497	1059	5	two	two	NUM
ftr-497	1059	6	percent	percent	NOUN
ftr-497	1059	7	b	b	NOUN
ftr-497	1059	8	's	's	PART
ftr-497	1059	9	estate	estate	NOUN
ftr-497	1059	10	could	could	AUX
ftr-497	1059	11	pay	pay	VERB
ftr-497	1059	12	is	be	AUX
ftr-497	1059	13	not	not	PART
ftr-497	1059	14	far	far	ADV
ftr-497	1059	15	from	from	ADP
ftr-497	1059	16	a	a	DET
ftr-497	1059	17	100	100	NUM
ftr-497	1059	18	%	%	NOUN
ftr-497	1059	19	increase	increase	NOUN
ftr-497	1059	20	over	over	ADP
ftr-497	1059	21	the	the	DET
ftr-497	1059	22	twenty	twenty	NUM
ftr-497	1059	23	-	-	PUNCT
ftr-497	1059	24	four	four	NUM
ftr-497	1059	25	percent	percent	NOUN
ftr-497	1059	26	a	a	PRON
ftr-497	1059	27	's	's	PART
ftr-497	1059	28	estate	estate	NOUN
ftr-497	1059	29	is	be	AUX
ftr-497	1059	30	likely	likely	ADJ
ftr-497	1059	31	to	to	PART
ftr-497	1059	32	pay	pay	VERB
ftr-497	1059	33	,	,	PUNCT
ftr-497	1059	34	reflecting	reflect	VERB
ftr-497	1059	35	some	some	DET
ftr-497	1059	36	significant	significant	ADJ
ftr-497	1059	37	progressivity	progressivity	NOUN
ftr-497	1059	38	in	in	ADP
ftr-497	1059	39	the	the	DET
ftr-497	1059	40	transfer	transfer	NOUN
ftr-497	1059	41	tax	tax	NOUN
ftr-497	1059	42	system	system	NOUN
ftr-497	1059	43	.	.	PUNCT
ftr-497	1060	1	b	b	X
ftr-497	1060	2	,	,	PUNCT
ftr-497	1060	3	who	who	PRON
ftr-497	1060	4	is	be	AUX
ftr-497	1060	5	also	also	ADV
ftr-497	1060	6	eligible	eligible	ADJ
ftr-497	1060	7	for	for	ADP
ftr-497	1060	8	medicare	medicare	PROPN
ftr-497	1060	9	and	and	CCONJ
ftr-497	1060	10	social	social	ADJ
ftr-497	1060	11	security	security	NOUN
ftr-497	1060	12	,	,	PUNCT
ftr-497	1060	13	and	and	CCONJ
ftr-497	1060	14	who	who	PRON
ftr-497	1060	15	has	have	VERB
ftr-497	1060	16	a	a	DET
ftr-497	1060	17	much	much	ADV
ftr-497	1060	18	greater	great	ADJ
ftr-497	1060	19	income	income	NOUN
ftr-497	1060	20	producing	produce	VERB
ftr-497	1060	21	ability	ability	NOUN
ftr-497	1060	22	than	than	ADP
ftr-497	1060	23	a	a	PRON
ftr-497	1060	24	,	,	PUNCT
ftr-497	1060	25	can	can	AUX
ftr-497	1060	26	afford	afford	VERB
ftr-497	1060	27	to	to	PART
ftr-497	1060	28	make	make	VERB
ftr-497	1060	29	regular	regular	ADJ
ftr-497	1060	30	annual	annual	ADJ
ftr-497	1060	31	exclusion	exclusion	NOUN
ftr-497	1060	32	gifts	gift	NOUN
ftr-497	1060	33	to	to	ADP
ftr-497	1060	34	his	his	PRON
ftr-497	1060	35	children	child	NOUN
ftr-497	1060	36	and	and	CCONJ
ftr-497	1060	37	their	their	PRON
ftr-497	1060	38	spouses	spouse	NOUN
ftr-497	1060	39	over	over	ADP
ftr-497	1060	40	the	the	DET
ftr-497	1060	41	next	next	ADJ
ftr-497	1060	42	many	many	ADJ
ftr-497	1060	43	years	year	NOUN
ftr-497	1060	44	,	,	PUNCT
ftr-497	1060	45	reducing	reduce	VERB
ftr-497	1060	46	his	his	PRON
ftr-497	1060	47	assets	asset	NOUN
ftr-497	1060	48	by	by	ADP
ftr-497	1060	49	$	$	SYM
ftr-497	1060	50	120,000	120,000	NUM
ftr-497	1060	51	per	per	ADP
ftr-497	1060	52	year	year	NOUN
ftr-497	1060	53	,	,	PUNCT
ftr-497	1060	54	or	or	CCONJ
ftr-497	1060	55	$	$	SYM
ftr-497	1060	56	1.8	1.8	NUM
ftr-497	1060	57	million	million	NUM
ftr-497	1060	58	over	over	ADP
ftr-497	1060	59	fifteen	fifteen	NUM
ftr-497	1060	60	years	year	NOUN
ftr-497	1060	61	.	.	PUNCT
ftr-497	1061	1	assuming	assume	VERB
ftr-497	1061	2	he	he	PRON
ftr-497	1061	3	does	do	VERB
ftr-497	1061	4	so	so	ADV
ftr-497	1061	5	,	,	PUNCT
ftr-497	1061	6	he	he	PRON
ftr-497	1061	7	will	will	AUX
ftr-497	1061	8	die	die	VERB
ftr-497	1061	9	with	with	ADP
ftr-497	1061	10	an	an	DET
ftr-497	1061	11	estate	estate	NOUN
ftr-497	1061	12	of	of	ADP
ftr-497	1061	13	$	$	SYM
ftr-497	1061	14	3.2	3.2	NUM
ftr-497	1061	15	million	million	NUM
ftr-497	1061	16	,	,	PUNCT
ftr-497	1061	17	which	which	PRON
ftr-497	1061	18	(	(	PUNCT
ftr-497	1061	19	assuming	assume	VERB
ftr-497	1061	20	it	it	PRON
ftr-497	1061	21	is	be	AUX
ftr-497	1061	22	all	all	ADV
ftr-497	1061	23	taxable	taxable	ADJ
ftr-497	1061	24	)	)	PUNCT
ftr-497	1061	25	will	will	AUX
ftr-497	1061	26	incur	incur	VERB
ftr-497	1061	27	tax	tax	NOUN
ftr-497	1061	28	of	of	ADP
ftr-497	1061	29	$	$	SYM
ftr-497	1061	30	1,183,000	1,183,000	NUM
ftr-497	1061	31	.	.	PUNCT
ftr-497	1061	32	"	"	PUNCT
ftr-497	1062	1	'	'	PUNCT
ftr-497	1062	2	the	the	DET
ftr-497	1062	3	proper	proper	ADJ
ftr-497	1062	4	percentage	percentage	NOUN
ftr-497	1062	5	to	to	PART
ftr-497	1062	6	use	use	VERB
ftr-497	1062	7	in	in	ADP
ftr-497	1062	8	comparison	comparison	NOUN
ftr-497	1062	9	to	to	ADP
ftr-497	1062	10	a	a	PRON
ftr-497	1062	11	's	's	PART
ftr-497	1062	12	twenty	twenty	NUM
ftr-497	1062	13	-	-	PUNCT
ftr-497	1062	14	four	four	NUM
ftr-497	1062	15	percent	percent	NOUN
ftr-497	1062	16	is	be	AUX
ftr-497	1062	17	determined	determine	VERB
ftr-497	1062	18	by	by	ADP
ftr-497	1062	19	dividing	divide	VERB
ftr-497	1062	20	b	b	PROPN
ftr-497	1062	21	's	's	PART
ftr-497	1062	22	estate	estate	NOUN
ftr-497	1062	23	tax	tax	NOUN
ftr-497	1062	24	due	due	ADP
ftr-497	1062	25	by	by	ADP
ftr-497	1062	26	$	$	SYM
ftr-497	1062	27	5	5	NUM
ftr-497	1062	28	million	million	NUM
ftr-497	1062	29	,	,	PUNCT
ftr-497	1062	30	since	since	SCONJ
ftr-497	1062	31	that	that	PRON
ftr-497	1062	32	is	be	AUX
ftr-497	1062	33	the	the	DET
ftr-497	1062	34	total	total	ADJ
ftr-497	1062	35	amount	amount	NOUN
ftr-497	1062	36	he	he	PRON
ftr-497	1062	37	will	will	AUX
ftr-497	1062	38	transfer	transfer	VERB
ftr-497	1062	39	,	,	PUNCT
ftr-497	1062	40	counting	count	VERB
ftr-497	1062	41	both	both	CCONJ
ftr-497	1062	42	gifts	gift	NOUN
ftr-497	1062	43	and	and	CCONJ
ftr-497	1062	44	testamentary	testamentary	ADJ
ftr-497	1062	45	transfers	transfer	NOUN
ftr-497	1062	46	.	.	PUNCT
ftr-497	1063	1	the	the	DET
ftr-497	1063	2	percentage	percentage	NOUN
ftr-497	1063	3	of	of	ADP
ftr-497	1063	4	tax	tax	NOUN
ftr-497	1063	5	his	his	PRON
ftr-497	1063	6	estate	estate	NOUN
ftr-497	1063	7	bears	bear	NOUN
ftr-497	1063	8	is	be	AUX
ftr-497	1063	9	now	now	ADV
ftr-497	1063	10	23.66	23.66	NUM
ftr-497	1063	11	%	%	NOUN
ftr-497	1063	12	,	,	PUNCT
ftr-497	1063	13	nearly	nearly	ADV
ftr-497	1063	14	identical	identical	ADJ
ftr-497	1063	15	to	to	ADP
ftr-497	1063	16	the	the	DET
ftr-497	1063	17	24	24	NUM
ftr-497	1063	18	%	%	NOUN
ftr-497	1063	19	of	of	ADP
ftr-497	1063	20	a	a	PRON
ftr-497	1063	21	's	's	PART
ftr-497	1063	22	wealth	wealth	NOUN
ftr-497	1063	23	consumed	consume	VERB
ftr-497	1063	24	by	by	ADP
ftr-497	1063	25	estate	estate	NOUN
ftr-497	1063	26	tax	tax	NOUN
ftr-497	1063	27	,	,	PUNCT
ftr-497	1063	28	even	even	ADV
ftr-497	1063	29	though	though	SCONJ
ftr-497	1063	30	the	the	DET
ftr-497	1063	31	total	total	ADJ
ftr-497	1063	32	wealth	wealth	NOUN
ftr-497	1063	33	transferred	transfer	VERB
ftr-497	1063	34	by	by	ADP
ftr-497	1063	35	b	b	PROPN
ftr-497	1063	36	is	be	AUX
ftr-497	1063	37	still	still	ADV
ftr-497	1063	38	three	three	NUM
ftr-497	1063	39	-	-	PUNCT
ftr-497	1063	40	and	and	CCONJ
ftr-497	1063	41	-	-	PUNCT
ftr-497	1063	42	a	a	DET
ftr-497	1063	43	-	-	PUNCT
ftr-497	1063	44	half	half	NOUN
ftr-497	1063	45	times	time	NOUN
ftr-497	1063	46	that	that	PRON
ftr-497	1063	47	transferred	transfer	VERB
ftr-497	1063	48	by	by	ADP
ftr-497	1063	49	a.	a.	NOUN
ftr-497	1063	50	because	because	SCONJ
ftr-497	1063	51	of	of	ADP
ftr-497	1063	52	his	his	PRON
ftr-497	1063	53	ability	ability	NOUN
ftr-497	1063	54	to	to	PART
ftr-497	1063	55	make	make	VERB
ftr-497	1063	56	large	large	ADJ
ftr-497	1063	57	gifts	gift	NOUN
ftr-497	1063	58	each	each	DET
ftr-497	1063	59	year	year	NOUN
ftr-497	1063	60	,	,	PUNCT
ftr-497	1063	61	b	b	PROPN
ftr-497	1063	62	the	the	DET
ftr-497	1063	63	wealthier	wealthy	ADJ
ftr-497	1063	64	taxpayer	taxpayer	NOUN
ftr-497	1063	65	,	,	PUNCT
ftr-497	1063	66	can	can	AUX
ftr-497	1063	67	significantly	significantly	ADV
ftr-497	1063	68	reduce	reduce	VERB
ftr-497	1063	69	his	his	PRON
ftr-497	1063	70	estate	estate	NOUN
ftr-497	1063	71	tax	tax	NOUN
ftr-497	1063	72	burden	burden	NOUN
ftr-497	1063	73	while	while	SCONJ
ftr-497	1063	74	retaining	retain	VERB
ftr-497	1063	75	ample	ample	ADJ
ftr-497	1063	76	assets	asset	NOUN
ftr-497	1063	77	to	to	PART
ftr-497	1063	78	be	be	AUX
ftr-497	1063	79	assured	assure	VERB
ftr-497	1063	80	of	of	ADP
ftr-497	1063	81	his	his	PRON
ftr-497	1063	82	comfortable	comfortable	ADJ
ftr-497	1063	83	support	support	NOUN
ftr-497	1063	84	.	.	PUNCT
ftr-497	1064	1	the	the	DET
ftr-497	1064	2	annual	annual	ADJ
ftr-497	1064	3	exclusion	exclusion	NOUN
ftr-497	1064	4	is	be	AUX
ftr-497	1064	5	a	a	DET
ftr-497	1064	6	tool	tool	NOUN
ftr-497	1064	7	he	he	PRON
ftr-497	1064	8	can	can	AUX
ftr-497	1064	9	use	use	VERB
ftr-497	1064	10	to	to	ADP
ftr-497	1064	11	great	great	ADJ
ftr-497	1064	12	effect	effect	NOUN
ftr-497	1064	13	.	.	PUNCT
ftr-497	1065	1	the	the	DET
ftr-497	1065	2	less	less	ADV
ftr-497	1065	3	wealthy	wealthy	ADJ
ftr-497	1065	4	taxpayer	taxpayer	NOUN
ftr-497	1065	5	is	be	AUX
ftr-497	1065	6	simply	simply	ADV
ftr-497	1065	7	not	not	PART
ftr-497	1065	8	in	in	ADP
ftr-497	1065	9	a	a	DET
ftr-497	1065	10	position	position	NOUN
ftr-497	1065	11	to	to	PART
ftr-497	1065	12	make	make	VERB
ftr-497	1065	13	easy	easy	ADJ
ftr-497	1065	14	use	use	NOUN
ftr-497	1065	15	of	of	ADP
ftr-497	1065	16	the	the	DET
ftr-497	1065	17	annual	annual	ADJ
ftr-497	1065	18	exclusion	exclusion	NOUN
ftr-497	1065	19	.	.	PUNCT
ftr-497	1066	1	it	it	PRON
ftr-497	1066	2	makes	make	VERB
ftr-497	1066	3	no	no	DET
ftr-497	1066	4	sense	sense	NOUN
ftr-497	1066	5	to	to	PART
ftr-497	1066	6	have	have	VERB
ftr-497	1066	7	a	a	DET
ftr-497	1066	8	provision	provision	NOUN
ftr-497	1066	9	that	that	PRON
ftr-497	1066	10	is	be	AUX
ftr-497	1066	11	intended	intend	VERB
ftr-497	1066	12	as	as	ADP
ftr-497	1066	13	an	an	DET
ftr-497	1066	14	administrative	administrative	ADJ
ftr-497	1066	15	convenience	convenience	NOUN
ftr-497	1066	16	but	but	CCONJ
ftr-497	1066	17	which	which	PRON
ftr-497	1066	18	in	in	ADP
ftr-497	1066	19	operation	operation	NOUN
ftr-497	1066	20	permits	permit	VERB
ftr-497	1066	21	a	a	DET
ftr-497	1066	22	wealthy	wealthy	ADJ
ftr-497	1066	23	taxpayer	taxpayer	NOUN
ftr-497	1066	24	to	to	PART
ftr-497	1066	25	avoid	avoid	VERB
ftr-497	1066	26	$	$	SYM
ftr-497	1066	27	900,000	900,000	NUM
ftr-497	1066	28	of	of	ADP
ftr-497	1066	29	tax	tax	NOUN
ftr-497	1066	30	and	and	CCONJ
ftr-497	1066	31	to	to	PART
ftr-497	1066	32	compromise	compromise	VERB
ftr-497	1066	33	the	the	DET
ftr-497	1066	34	progressivity	progressivity	NOUN
ftr-497	1066	35	of	of	ADP
ftr-497	1066	36	the	the	DET
ftr-497	1066	37	transfer	transfer	NOUN
ftr-497	1066	38	tax	tax	NOUN
ftr-497	1066	39	system	system	NOUN
ftr-497	1066	40	.	.	PUNCT
ftr-497	1067	1	c.	c.	PROPN
ftr-497	1067	2	horizontal	horizontal	PROPN
ftr-497	1067	3	inequity	inequity	NOUN
ftr-497	1067	4	in	in	ADP
ftr-497	1067	5	addition	addition	NOUN
ftr-497	1067	6	to	to	ADP
ftr-497	1067	7	the	the	DET
ftr-497	1067	8	vertical	vertical	ADJ
ftr-497	1067	9	inequity	inequity	NOUN
ftr-497	1067	10	illustrated	illustrate	VERB
ftr-497	1067	11	above	above	ADV
ftr-497	1067	12	,	,	PUNCT
ftr-497	1067	13	the	the	DET
ftr-497	1067	14	annual	annual	ADJ
ftr-497	1067	15	exclusion	exclusion	NOUN
ftr-497	1067	16	also	also	ADV
ftr-497	1067	17	contributes	contribute	VERB
ftr-497	1067	18	to	to	ADP
ftr-497	1067	19	and	and	CCONJ
ftr-497	1067	20	magnifies	magnify	VERB
ftr-497	1067	21	some	some	DET
ftr-497	1067	22	horizontal	horizontal	ADJ
ftr-497	1067	23	inequities	inequity	NOUN
ftr-497	1067	24	in	in	ADP
ftr-497	1067	25	the	the	DET
ftr-497	1067	26	transfer	transfer	NOUN
ftr-497	1067	27	tax	tax	NOUN
ftr-497	1067	28	system	system	NOUN
ftr-497	1067	29	.	.	PUNCT
ftr-497	1068	1	this	this	PRON
ftr-497	1068	2	occurs	occur	VERB
ftr-497	1068	3	principally	principally	ADV
ftr-497	1068	4	in	in	ADP
ftr-497	1068	5	connection	connection	NOUN
ftr-497	1068	6	with	with	ADP
ftr-497	1068	7	transfers	transfer	NOUN
ftr-497	1068	8	of	of	ADP
ftr-497	1068	9	interests	interest	NOUN
ftr-497	1068	10	in	in	ADP
ftr-497	1068	11	closely	closely	ADV
ftr-497	1068	12	held	hold	VERB
ftr-497	1068	13	businesses	business	NOUN
ftr-497	1068	14	and	and	CCONJ
ftr-497	1068	15	life	life	NOUN
ftr-497	1068	16	insurance	insurance	NOUN
ftr-497	1068	17	.	.	PUNCT
ftr-497	1069	1	to	to	PART
ftr-497	1069	2	illustrate	illustrate	VERB
ftr-497	1069	3	,	,	PUNCT
ftr-497	1069	4	assume	assume	VERB
ftr-497	1069	5	taxpayers	taxpayer	NOUN
ftr-497	1069	6	a	a	PRON
ftr-497	1069	7	and	and	CCONJ
ftr-497	1069	8	b	b	NOUN
ftr-497	1069	9	each	each	PRON
ftr-497	1069	10	have	have	VERB
ftr-497	1069	11	assets	asset	NOUN
ftr-497	1069	12	worth	worth	ADJ
ftr-497	1069	13	$	$	SYM
ftr-497	1069	14	5	5	NUM
ftr-497	1069	15	million	million	NUM
ftr-497	1069	16	.	.	PUNCT
ftr-497	1070	1	a	a	DET
ftr-497	1070	2	's	's	PART
ftr-497	1070	3	primary	primary	ADJ
ftr-497	1070	4	assets	asset	NOUN
ftr-497	1070	5	are	be	AUX
ftr-497	1070	6	a	a	DET
ftr-497	1070	7	residence	residence	NOUN
ftr-497	1070	8	and	and	CCONJ
ftr-497	1070	9	publicly	publicly	ADV
ftr-497	1070	10	traded	trade	VERB
ftr-497	1070	11	stocks	stock	NOUN
ftr-497	1070	12	and	and	CCONJ
ftr-497	1070	13	bonds	bond	NOUN
ftr-497	1070	14	.	.	PUNCT
ftr-497	1071	1	b	b	NOUN
ftr-497	1071	2	's	's	PART
ftr-497	1071	3	primary	primary	ADJ
ftr-497	1071	4	assets	asset	NOUN
ftr-497	1071	5	are	be	AUX
ftr-497	1071	6	a	a	DET
ftr-497	1071	7	residence	residence	NOUN
ftr-497	1071	8	and	and	CCONJ
ftr-497	1071	9	a	a	DET
ftr-497	1071	10	closely	closely	ADV
ftr-497	1071	11	held	hold	VERB
ftr-497	1071	12	business	business	NOUN
ftr-497	1071	13	.	.	PUNCT
ftr-497	1072	1	each	each	DET
ftr-497	1072	2	153	153	NUM
ftr-497	1072	3	.	.	PUNCT
ftr-497	1073	1	see	see	VERB
ftr-497	1073	2	irc	irc	ADV
ftr-497	1073	3	§	§	PROPN
ftr-497	1073	4	2001(c	2001(c	NOUN
ftr-497	1073	5	)	)	PUNCT
ftr-497	1073	6	.	.	PUNCT
ftr-497	1074	1	note	note	VERB
ftr-497	1074	2	that	that	SCONJ
ftr-497	1074	3	prior	prior	ADV
ftr-497	1074	4	to	to	ADP
ftr-497	1074	5	1993	1993	NUM
ftr-497	1074	6	,	,	PUNCT
ftr-497	1074	7	the	the	DET
ftr-497	1074	8	tax	tax	NOUN
ftr-497	1074	9	on	on	ADP
ftr-497	1074	10	b	b	PROPN
ftr-497	1074	11	's	's	PART
ftr-497	1074	12	estate	estate	NOUN
ftr-497	1074	13	would	would	AUX
ftr-497	1074	14	have	have	AUX
ftr-497	1074	15	been	be	AUX
ftr-497	1074	16	somewhat	somewhat	ADV
ftr-497	1074	17	higher	high	ADJ
ftr-497	1074	18	,	,	PUNCT
ftr-497	1074	19	at	at	ADP
ftr-497	1074	20	$	$	SYM
ftr-497	1074	21	2,198,000	2,198,000	NUM
ftr-497	1074	22	.	.	PUNCT
ftr-497	1075	1	154	154	NUM
ftr-497	1075	2	.	.	PUNCT
ftr-497	1075	3	pre-1993	pre-1993	NOUN
ftr-497	1075	4	,	,	PUNCT
ftr-497	1075	5	the	the	DET
ftr-497	1075	6	tax	tax	NOUN
ftr-497	1075	7	on	on	ADP
ftr-497	1075	8	$	$	SYM
ftr-497	1075	9	3,200,000	3,200,000	NUM
ftr-497	1075	10	would	would	AUX
ftr-497	1075	11	have	have	AUX
ftr-497	1075	12	been	be	AUX
ftr-497	1075	13	s1.025.800	s1.025.800	NOUN
ftr-497	1075	14	plus	plus	CCONJ
ftr-497	1075	15	53	53	NUM
ftr-497	1075	16	%	%	NOUN
ftr-497	1075	17	of	of	ADP
ftr-497	1075	18	the	the	DET
ftr-497	1075	19	excess	excess	NOUN
ftr-497	1075	20	over	over	ADP
ftr-497	1075	21	$	$	SYM
ftr-497	1075	22	2,500,000	2,500,000	NUM
ftr-497	1075	23	and	and	CCONJ
ftr-497	1075	24	55	55	NUM
ftr-497	1075	25	%	%	NOUN
ftr-497	1075	26	of	of	ADP
ftr-497	1075	27	the	the	DET
ftr-497	1075	28	excess	excess	NOUN
ftr-497	1075	29	over	over	ADP
ftr-497	1075	30	s3,000.000	s3,000.000	PROPN
ftr-497	1075	31	.	.	PUNCT
ftr-497	1076	1	that	that	PRON
ftr-497	1076	2	is	be	AUX
ftr-497	1076	3	.	.	PUNCT
ftr-497	1077	1	s1,025,800	s1,025,800	PROPN
ftr-497	1077	2	+	+	CCONJ
ftr-497	1077	3	$	$	SYM
ftr-497	1077	4	375,000	375,000	NUM
ftr-497	1077	5	=	=	SYM
ftr-497	1077	6	$	$	SYM
ftr-497	1077	7	1,400,800	1,400,800	NUM
ftr-497	1077	8	.	.	PUNCT
ftr-497	1078	1	$	$	SYM
ftr-497	1078	2	1,400,800	1,400,800	NUM
ftr-497	1078	3	$	$	SYM
ftr-497	1078	4	192,800	192,800	NUM
ftr-497	1078	5	=	=	SYM
ftr-497	1078	6	$	$	SYM
ftr-497	1078	7	1,208,000	1,208,000	NUM
ftr-497	1078	8	.	.	PUNCT
ftr-497	1078	9	19931	19931	NUM
ftr-497	1078	10	florida	florida	PROPN
ftr-497	1078	11	tax	tax	NOUN
ftr-497	1078	12	review	review	NOUN
ftr-497	1078	13	is	be	AUX
ftr-497	1078	14	married	married	ADJ
ftr-497	1078	15	,	,	PUNCT
ftr-497	1078	16	has	have	AUX
ftr-497	1078	17	three	three	NUM
ftr-497	1078	18	children	child	NOUN
ftr-497	1078	19	who	who	PRON
ftr-497	1078	20	are	be	AUX
ftr-497	1078	21	married	married	ADJ
ftr-497	1078	22	,	,	PUNCT
ftr-497	1078	23	and	and	CCONJ
ftr-497	1078	24	each	each	PRON
ftr-497	1078	25	feels	feel	VERB
ftr-497	1078	26	comfortable	comfortable	ADJ
ftr-497	1078	27	making	make	VERB
ftr-497	1078	28	full	full	ADJ
ftr-497	1078	29	,	,	PUNCT
ftr-497	1078	30	split	split	ADJ
ftr-497	1078	31	annual	annual	ADJ
ftr-497	1078	32	exclusion	exclusion	NOUN
ftr-497	1078	33	gifts	gift	NOUN
ftr-497	1078	34	to	to	ADP
ftr-497	1078	35	each	each	DET
ftr-497	1078	36	child	child	NOUN
ftr-497	1078	37	and	and	CCONJ
ftr-497	1078	38	each	each	DET
ftr-497	1078	39	child	child	NOUN
ftr-497	1078	40	's	's	PART
ftr-497	1078	41	spouse	spouse	NOUN
ftr-497	1078	42	.	.	PUNCT
ftr-497	1079	1	thus	thus	ADV
ftr-497	1079	2	,	,	PUNCT
ftr-497	1079	3	a	a	PRON
ftr-497	1079	4	gives	give	VERB
ftr-497	1079	5	$	$	SYM
ftr-497	1079	6	120,000	120,000	NUM
ftr-497	1079	7	to	to	ADP
ftr-497	1079	8	his	his	PRON
ftr-497	1079	9	children	child	NOUN
ftr-497	1079	10	and	and	CCONJ
ftr-497	1079	11	their	their	PRON
ftr-497	1079	12	spouses	spouse	NOUN
ftr-497	1079	13	each	each	DET
ftr-497	1079	14	year	year	NOUN
ftr-497	1079	15	for	for	ADP
ftr-497	1079	16	five	five	NUM
ftr-497	1079	17	years	year	NOUN
ftr-497	1079	18	,	,	PUNCT
ftr-497	1079	19	and	and	CCONJ
ftr-497	1079	20	so	so	ADV
ftr-497	1079	21	does	do	AUX
ftr-497	1079	22	b.	b.	PROPN
ftr-497	1079	23	however	however	ADV
ftr-497	1079	24	,	,	PUNCT
ftr-497	1079	25	because	because	SCONJ
ftr-497	1079	26	b	b	NOUN
ftr-497	1079	27	gives	give	VERB
ftr-497	1079	28	stock	stock	NOUN
ftr-497	1079	29	in	in	ADP
ftr-497	1079	30	the	the	DET
ftr-497	1079	31	closely	closely	ADV
ftr-497	1079	32	held	hold	VERB
ftr-497	1079	33	business	business	NOUN
ftr-497	1079	34	,	,	PUNCT
ftr-497	1079	35	the	the	DET
ftr-497	1079	36	stock	stock	NOUN
ftr-497	1079	37	is	be	AUX
ftr-497	1079	38	discounted	discount	VERB
ftr-497	1079	39	from	from	ADP
ftr-497	1079	40	its	its	PRON
ftr-497	1079	41	pro	pro	ADJ
ftr-497	1079	42	rata	rata	ADJ
ftr-497	1079	43	value	value	NOUN
ftr-497	1079	44	by	by	ADP
ftr-497	1079	45	one	one	NUM
ftr-497	1079	46	-	-	PUNCT
ftr-497	1079	47	third	third	NOUN
ftr-497	1079	48	to	to	PART
ftr-497	1079	49	onehalf	onehalf	VERB
ftr-497	1079	50	.	.	PUNCT
ftr-497	1080	1	5	5	NUM
ftr-497	1080	2	5	5	NUM
ftr-497	1080	3	a	a	PRON
ftr-497	1080	4	gives	give	VERB
ftr-497	1080	5	publicly	publicly	ADV
ftr-497	1080	6	traded	trade	VERB
ftr-497	1080	7	stocks	stock	NOUN
ftr-497	1080	8	and	and	CCONJ
ftr-497	1080	9	bonds	bond	NOUN
ftr-497	1080	10	,	,	PUNCT
ftr-497	1080	11	which	which	PRON
ftr-497	1080	12	are	be	AUX
ftr-497	1080	13	valued	value	VERB
ftr-497	1080	14	for	for	ADP
ftr-497	1080	15	gift	gift	NOUN
ftr-497	1080	16	tax	tax	NOUN
ftr-497	1080	17	purposes	purpose	NOUN
ftr-497	1080	18	at	at	ADP
ftr-497	1080	19	market	market	NOUN
ftr-497	1080	20	price	price	NOUN
ftr-497	1080	21	.	.	PUNCT
ftr-497	1081	1	156	156	NUM
ftr-497	1081	2	after	after	ADP
ftr-497	1081	3	five	five	NUM
ftr-497	1081	4	years	year	NOUN
ftr-497	1081	5	,	,	PUNCT
ftr-497	1081	6	during	during	ADP
ftr-497	1081	7	which	which	PRON
ftr-497	1081	8	neither	neither	CCONJ
ftr-497	1081	9	the	the	DET
ftr-497	1081	10	publicly	publicly	ADV
ftr-497	1081	11	traded	trade	VERB
ftr-497	1081	12	stocks	stock	NOUN
ftr-497	1081	13	nor	nor	CCONJ
ftr-497	1081	14	the	the	DET
ftr-497	1081	15	privately	privately	ADV
ftr-497	1081	16	held	hold	VERB
ftr-497	1081	17	company	company	NOUN
ftr-497	1081	18	appreciates	appreciate	VERB
ftr-497	1081	19	,	,	PUNCT
ftr-497	1081	20	the	the	DET
ftr-497	1081	21	children	child	NOUN
ftr-497	1081	22	of	of	ADP
ftr-497	1081	23	a	a	PRON
ftr-497	1081	24	and	and	CCONJ
ftr-497	1081	25	b	b	NOUN
ftr-497	1081	26	sell	sell	VERB
ftr-497	1081	27	the	the	DET
ftr-497	1081	28	stock	stock	NOUN
ftr-497	1081	29	,	,	PUNCT
ftr-497	1081	30	with	with	ADP
ftr-497	1081	31	the	the	DET
ftr-497	1081	32	children	child	NOUN
ftr-497	1081	33	of	of	ADP
ftr-497	1081	34	b	b	NOUN
ftr-497	1081	35	participating	participate	VERB
ftr-497	1081	36	in	in	ADP
ftr-497	1081	37	a	a	DET
ftr-497	1081	38	complete	complete	ADJ
ftr-497	1081	39	sale	sale	NOUN
ftr-497	1081	40	of	of	ADP
ftr-497	1081	41	the	the	DET
ftr-497	1081	42	business	business	NOUN
ftr-497	1081	43	.	.	PUNCT
ftr-497	1082	1	a	a	PRON
ftr-497	1082	2	's	's	PART
ftr-497	1082	3	children	child	NOUN
ftr-497	1082	4	receive	receive	VERB
ftr-497	1082	5	$	$	SYM
ftr-497	1082	6	600,000	600,000	NUM
ftr-497	1082	7	.	.	PUNCT
ftr-497	1083	1	b	b	NOUN
ftr-497	1083	2	's	's	PART
ftr-497	1083	3	children	child	NOUN
ftr-497	1083	4	receive	receive	VERB
ftr-497	1083	5	$	$	SYM
ftr-497	1083	6	900,000	900,000	NUM
ftr-497	1083	7	.	.	PUNCT
ftr-497	1084	1	a	a	PRON
ftr-497	1084	2	has	have	VERB
ftr-497	1084	3	$	$	SYM
ftr-497	1084	4	4.4	4.4	NUM
ftr-497	1084	5	million	million	NUM
ftr-497	1084	6	left	leave	VERB
ftr-497	1084	7	to	to	PART
ftr-497	1084	8	pay	pay	VERB
ftr-497	1084	9	tax	tax	NOUN
ftr-497	1084	10	on	on	ADP
ftr-497	1084	11	,	,	PUNCT
ftr-497	1084	12	while	while	SCONJ
ftr-497	1084	13	b	b	NOUN
ftr-497	1084	14	has	have	VERB
ftr-497	1084	15	only	only	ADV
ftr-497	1084	16	$	$	SYM
ftr-497	1084	17	4.1	4.1	NUM
ftr-497	1084	18	million	million	NUM
ftr-497	1084	19	.	.	PUNCT
ftr-497	1085	1	the	the	DET
ftr-497	1085	2	sole	sole	ADJ
ftr-497	1085	3	difference	difference	NOUN
ftr-497	1085	4	is	be	AUX
ftr-497	1085	5	that	that	PRON
ftr-497	1085	6	b	b	PROPN
ftr-497	1085	7	's	's	PART
ftr-497	1085	8	family	family	NOUN
ftr-497	1085	9	owned	own	VERB
ftr-497	1085	10	the	the	DET
ftr-497	1085	11	entire	entire	ADJ
ftr-497	1085	12	company	company	NOUN
ftr-497	1085	13	and	and	CCONJ
ftr-497	1085	14	sold	sell	VERB
ftr-497	1085	15	the	the	DET
ftr-497	1085	16	entire	entire	ADJ
ftr-497	1085	17	business	business	NOUN
ftr-497	1085	18	.	.	PUNCT
ftr-497	1086	1	thus	thus	ADV
ftr-497	1086	2	,	,	PUNCT
ftr-497	1086	3	the	the	DET
ftr-497	1086	4	recipients	recipient	NOUN
ftr-497	1086	5	of	of	ADP
ftr-497	1086	6	b	b	NOUN
ftr-497	1086	7	's	's	PART
ftr-497	1086	8	gifts	gift	NOUN
ftr-497	1086	9	realized	realize	VERB
ftr-497	1086	10	the	the	DET
ftr-497	1086	11	full	full	ADJ
ftr-497	1086	12	value	value	NOUN
ftr-497	1086	13	of	of	ADP
ftr-497	1086	14	these	these	DET
ftr-497	1086	15	gifts	gift	NOUN
ftr-497	1086	16	and	and	CCONJ
ftr-497	1086	17	the	the	DET
ftr-497	1086	18	premium	premium	NOUN
ftr-497	1086	19	that	that	PRON
ftr-497	1086	20	is	be	AUX
ftr-497	1086	21	often	often	ADV
ftr-497	1086	22	paid	pay	VERB
ftr-497	1086	23	for	for	ADP
ftr-497	1086	24	control	control	NOUN
ftr-497	1086	25	of	of	ADP
ftr-497	1086	26	a	a	DET
ftr-497	1086	27	healthy	healthy	ADJ
ftr-497	1086	28	business	business	NOUN
ftr-497	1086	29	,	,	PUNCT
ftr-497	1086	30	even	even	ADV
ftr-497	1086	31	though	though	SCONJ
ftr-497	1086	32	they	they	PRON
ftr-497	1086	33	did	do	AUX
ftr-497	1086	34	not	not	PART
ftr-497	1086	35	own	own	VERB
ftr-497	1086	36	a	a	DET
ftr-497	1086	37	controlling	control	VERB
ftr-497	1086	38	interest	interest	NOUN
ftr-497	1086	39	themselves	themselves	PRON
ftr-497	1086	40	.	.	PUNCT
ftr-497	1087	1	although	although	SCONJ
ftr-497	1087	2	this	this	PRON
ftr-497	1087	3	might	might	AUX
ftr-497	1087	4	have	have	AUX
ftr-497	1087	5	happened	happen	VERB
ftr-497	1087	6	to	to	ADP
ftr-497	1087	7	a	a	PRON
ftr-497	1087	8	's	's	PART
ftr-497	1087	9	family	family	NOUN
ftr-497	1087	10	,	,	PUNCT
ftr-497	1087	11	it	it	PRON
ftr-497	1087	12	is	be	AUX
ftr-497	1087	13	less	less	ADV
ftr-497	1087	14	likely	likely	ADJ
ftr-497	1087	15	where	where	SCONJ
ftr-497	1087	16	the	the	DET
ftr-497	1087	17	gift	gift	NOUN
ftr-497	1087	18	stock	stock	NOUN
ftr-497	1087	19	is	be	AUX
ftr-497	1087	20	publicly	publicly	ADV
ftr-497	1087	21	traded	trade	VERB
ftr-497	1087	22	,	,	PUNCT
ftr-497	1087	23	at	at	ADP
ftr-497	1087	24	least	least	ADJ
ftr-497	1087	25	since	since	SCONJ
ftr-497	1087	26	the	the	DET
ftr-497	1087	27	decline	decline	NOUN
ftr-497	1087	28	in	in	ADP
ftr-497	1087	29	the	the	DET
ftr-497	1087	30	number	number	NOUN
ftr-497	1087	31	of	of	ADP
ftr-497	1087	32	leveraged	leveraged	ADJ
ftr-497	1087	33	buy	buy	NOUN
ftr-497	1087	34	-	-	PUNCT
ftr-497	1087	35	outs	out	NOUN
ftr-497	1087	36	and	and	CCONJ
ftr-497	1087	37	mergers	merger	NOUN
ftr-497	1087	38	.	.	PUNCT
ftr-497	1088	1	it	it	PRON
ftr-497	1088	2	is	be	AUX
ftr-497	1088	3	especially	especially	ADV
ftr-497	1088	4	less	less	ADV
ftr-497	1088	5	likely	likely	ADJ
ftr-497	1088	6	if	if	SCONJ
ftr-497	1088	7	a	a	PRON
ftr-497	1088	8	held	hold	VERB
ftr-497	1088	9	a	a	DET
ftr-497	1088	10	fairly	fairly	ADV
ftr-497	1088	11	diversified	diversify	VERB
ftr-497	1088	12	portfolio	portfolio	NOUN
ftr-497	1088	13	and	and	CCONJ
ftr-497	1088	14	gave	give	VERB
ftr-497	1088	15	each	each	DET
ftr-497	1088	16	child	child	NOUN
ftr-497	1088	17	a	a	DET
ftr-497	1088	18	"	"	PUNCT
ftr-497	1088	19	slice	slice	NOUN
ftr-497	1088	20	"	"	PUNCT
ftr-497	1088	21	thereof	thereof	ADV
ftr-497	1088	22	,	,	PUNCT
ftr-497	1088	23	since	since	SCONJ
ftr-497	1088	24	the	the	DET
ftr-497	1088	25	likelihood	likelihood	NOUN
ftr-497	1088	26	that	that	SCONJ
ftr-497	1088	27	a	a	DET
ftr-497	1088	28	controlling	control	VERB
ftr-497	1088	29	interest	interest	NOUN
ftr-497	1088	30	in	in	ADP
ftr-497	1088	31	several	several	ADJ
ftr-497	1088	32	of	of	ADP
ftr-497	1088	33	the	the	DET
ftr-497	1088	34	companies	company	NOUN
ftr-497	1088	35	in	in	ADP
ftr-497	1088	36	the	the	DET
ftr-497	1088	37	portfolio	portfolio	NOUN
ftr-497	1088	38	would	would	AUX
ftr-497	1088	39	be	be	AUX
ftr-497	1088	40	sold	sell	VERB
ftr-497	1088	41	is	be	AUX
ftr-497	1088	42	slim	slim	ADJ
ftr-497	1088	43	.	.	PUNCT
ftr-497	1089	1	admittedly	admittedly	ADV
ftr-497	1089	2	,	,	PUNCT
ftr-497	1089	3	the	the	DET
ftr-497	1089	4	annual	annual	ADJ
ftr-497	1089	5	exclusion	exclusion	NOUN
ftr-497	1089	6	is	be	AUX
ftr-497	1089	7	not	not	PART
ftr-497	1089	8	the	the	DET
ftr-497	1089	9	root	root	NOUN
ftr-497	1089	10	cause	cause	NOUN
ftr-497	1089	11	of	of	ADP
ftr-497	1089	12	the	the	DET
ftr-497	1089	13	different	different	ADJ
ftr-497	1089	14	results	result	NOUN
ftr-497	1089	15	for	for	ADP
ftr-497	1089	16	the	the	DET
ftr-497	1089	17	two	two	NUM
ftr-497	1089	18	families	family	NOUN
ftr-497	1089	19	-	-	PUNCT
ftr-497	1089	20	valuation	valuation	NOUN
ftr-497	1089	21	is	be	AUX
ftr-497	1089	22	.	.	PUNCT
ftr-497	1090	1	but	but	CCONJ
ftr-497	1090	2	,	,	PUNCT
ftr-497	1090	3	the	the	DET
ftr-497	1090	4	annual	annual	ADJ
ftr-497	1090	5	exclusion	exclusion	NOUN
ftr-497	1090	6	is	be	AUX
ftr-497	1090	7	a	a	DET
ftr-497	1090	8	tool	tool	NOUN
ftr-497	1090	9	that	that	PRON
ftr-497	1090	10	permits	permit	VERB
ftr-497	1090	11	b	b	NOUN
ftr-497	1090	12	to	to	PART
ftr-497	1090	13	exploit	exploit	VERB
ftr-497	1090	14	the	the	DET
ftr-497	1090	15	opportunity	opportunity	NOUN
ftr-497	1090	16	available	available	ADJ
ftr-497	1090	17	to	to	ADP
ftr-497	1090	18	his	his	PRON
ftr-497	1090	19	family	family	NOUN
ftr-497	1090	20	at	at	ADP
ftr-497	1090	21	no	no	DET
ftr-497	1090	22	transfer	transfer	NOUN
ftr-497	1090	23	tax	tax	NOUN
ftr-497	1090	24	cost	cost	NOUN
ftr-497	1090	25	.	.	PUNCT
ftr-497	1091	1	differences	difference	NOUN
ftr-497	1091	2	in	in	ADP
ftr-497	1091	3	valuation	valuation	NOUN
ftr-497	1091	4	of	of	ADP
ftr-497	1091	5	different	different	ADJ
ftr-497	1091	6	types	type	NOUN
ftr-497	1091	7	of	of	ADP
ftr-497	1091	8	assets	asset	NOUN
ftr-497	1091	9	may	may	AUX
ftr-497	1091	10	be	be	AUX
ftr-497	1091	11	appropriate	appropriate	ADJ
ftr-497	1091	12	,	,	PUNCT
ftr-497	1091	13	but	but	CCONJ
ftr-497	1091	14	substantially	substantially	ADV
ftr-497	1091	15	limiting	limit	VERB
ftr-497	1091	16	the	the	DET
ftr-497	1091	17	annual	annual	ADJ
ftr-497	1091	18	exclusion	exclusion	NOUN
ftr-497	1091	19	would	would	AUX
ftr-497	1091	20	at	at	ADV
ftr-497	1091	21	least	least	ADJ
ftr-497	1091	22	make	make	VERB
ftr-497	1091	23	b	b	NOUN
ftr-497	1091	24	pay	pay	VERB
ftr-497	1091	25	tax	tax	NOUN
ftr-497	1091	26	(	(	PUNCT
ftr-497	1091	27	or	or	CCONJ
ftr-497	1091	28	use	use	VERB
ftr-497	1091	29	unified	unified	ADJ
ftr-497	1091	30	credit	credit	NOUN
ftr-497	1091	31	)	)	PUNCT
ftr-497	1091	32	to	to	PART
ftr-497	1091	33	utilize	utilize	VERB
ftr-497	1091	34	to	to	ADP
ftr-497	1091	35	any	any	DET
ftr-497	1091	36	significant	significant	ADJ
ftr-497	1091	37	extent	extent	NOUN
ftr-497	1091	38	the	the	DET
ftr-497	1091	39	valuation	valuation	NOUN
ftr-497	1091	40	advantage	advantage	NOUN
ftr-497	1091	41	that	that	SCONJ
ftr-497	1091	42	the	the	DET
ftr-497	1091	43	asset	asset	NOUN
ftr-497	1091	44	he	he	PRON
ftr-497	1091	45	owns	own	VERB
ftr-497	1091	46	provides	provide	NOUN
ftr-497	1091	47	.	.	PUNCT
ftr-497	1092	1	a	a	DET
ftr-497	1092	2	similar	similar	ADJ
ftr-497	1092	3	difference	difference	NOUN
ftr-497	1092	4	can	can	AUX
ftr-497	1092	5	arise	arise	VERB
ftr-497	1092	6	among	among	ADP
ftr-497	1092	7	similarly	similarly	ADV
ftr-497	1092	8	situated	situate	VERB
ftr-497	1092	9	taxpayers	taxpayer	NOUN
ftr-497	1092	10	where	where	SCONJ
ftr-497	1092	11	one	one	PRON
ftr-497	1092	12	is	be	AUX
ftr-497	1092	13	insurable	insurable	ADJ
ftr-497	1092	14	and	and	CCONJ
ftr-497	1092	15	another	another	PRON
ftr-497	1092	16	is	be	AUX
ftr-497	1092	17	not	not	PART
ftr-497	1092	18	.	.	PUNCT
ftr-497	1093	1	as	as	SCONJ
ftr-497	1093	2	noted	note	VERB
ftr-497	1093	3	above	above	ADV
ftr-497	1093	4	,	,	PUNCT
ftr-497	1093	5	an	an	DET
ftr-497	1093	6	insurable	insurable	ADJ
ftr-497	1093	7	taxpayer	taxpayer	NOUN
ftr-497	1093	8	can	can	AUX
ftr-497	1093	9	donate	donate	VERB
ftr-497	1093	10	funds	fund	NOUN
ftr-497	1093	11	to	to	ADP
ftr-497	1093	12	an	an	DET
ftr-497	1093	13	irrevocable	irrevocable	ADJ
ftr-497	1093	14	trust	trust	NOUN
ftr-497	1093	15	,	,	PUNCT
ftr-497	1093	16	the	the	DET
ftr-497	1093	17	trust	trust	NOUN
ftr-497	1093	18	can	can	AUX
ftr-497	1093	19	acquire	acquire	VERB
ftr-497	1093	20	the	the	DET
ftr-497	1093	21	life	life	NOUN
ftr-497	1093	22	insurance	insurance	NOUN
ftr-497	1093	23	on	on	ADP
ftr-497	1093	24	the	the	DET
ftr-497	1093	25	taxpayer	taxpayer	NOUN
ftr-497	1093	26	,	,	PUNCT
ftr-497	1093	27	and	and	CCONJ
ftr-497	1093	28	the	the	DET
ftr-497	1093	29	insurance	insurance	NOUN
ftr-497	1093	30	can	can	AUX
ftr-497	1093	31	be	be	AUX
ftr-497	1093	32	excluded	exclude	VERB
ftr-497	1093	33	from	from	ADP
ftr-497	1093	34	the	the	DET
ftr-497	1093	35	insured	insured	ADJ
ftr-497	1093	36	taxpayer	taxpayer	NOUN
ftr-497	1093	37	's	's	PART
ftr-497	1093	38	estate	estate	NOUN
ftr-497	1093	39	.	.	PUNCT
ftr-497	1094	1	'57	'57	NUM
ftr-497	1094	2	the	the	DET
ftr-497	1094	3	funds	fund	NOUN
ftr-497	1094	4	given	give	VERB
ftr-497	1094	5	to	to	ADP
ftr-497	1094	6	the	the	DET
ftr-497	1094	7	trust	trust	NOUN
ftr-497	1094	8	can	can	AUX
ftr-497	1094	9	qualify	qualify	VERB
ftr-497	1094	10	for	for	ADP
ftr-497	1094	11	the	the	DET
ftr-497	1094	12	annual	annual	ADJ
ftr-497	1094	13	exclusion	exclusion	NOUN
ftr-497	1094	14	if	if	SCONJ
ftr-497	1094	15	the	the	DET
ftr-497	1094	16	trust	trust	NOUN
ftr-497	1094	17	beneficiaries	beneficiary	NOUN
ftr-497	1094	18	have	have	VERB
ftr-497	1094	19	withdrawal	withdrawal	NOUN
ftr-497	1094	20	rights	right	NOUN
ftr-497	1094	21	.	.	PUNCT
ftr-497	1095	1	'58	'58	NUM
ftr-497	1095	2	for	for	ADP
ftr-497	1095	3	155	155	NUM
ftr-497	1095	4	.	.	PUNCT
ftr-497	1096	1	a	a	DET
ftr-497	1096	2	substantial	substantial	ADJ
ftr-497	1096	3	minority	minority	NOUN
ftr-497	1096	4	interest	interest	NOUN
ftr-497	1096	5	discount	discount	NOUN
ftr-497	1096	6	for	for	ADP
ftr-497	1096	7	closely	closely	ADV
ftr-497	1096	8	held	hold	VERB
ftr-497	1096	9	stock	stock	NOUN
ftr-497	1096	10	based	base	VERB
ftr-497	1096	11	on	on	ADP
ftr-497	1096	12	lack	lack	NOUN
ftr-497	1096	13	of	of	ADP
ftr-497	1096	14	control	control	NOUN
ftr-497	1096	15	and	and	CCONJ
ftr-497	1096	16	marketability	marketability	NOUN
ftr-497	1096	17	is	be	AUX
ftr-497	1096	18	very	very	ADV
ftr-497	1096	19	common	common	ADJ
ftr-497	1096	20	.	.	PUNCT
ftr-497	1097	1	john	john	PROPN
ftr-497	1097	2	h.	h.	PROPN
ftr-497	1097	3	bishop	bishop	PROPN
ftr-497	1097	4	&	&	CCONJ
ftr-497	1097	5	arthur	arthur	PROPN
ftr-497	1097	6	h.	h.	PROPN
ftr-497	1097	7	rosenbloom	rosenbloom	PROPN
ftr-497	1097	8	,	,	PUNCT
ftr-497	1097	9	federal	federal	ADJ
ftr-497	1097	10	tax	tax	NOUN
ftr-497	1097	11	valuation	valuation	NOUN
ftr-497	1097	12	digest	digest	NOUN
ftr-497	1097	13	(	(	PUNCT
ftr-497	1097	14	1982	1982	NUM
ftr-497	1097	15	)	)	PUNCT
ftr-497	1097	16	.	.	PUNCT
ftr-497	1098	1	156	156	NUM
ftr-497	1098	2	.	.	PUNCT
ftr-497	1099	1	of	of	ADP
ftr-497	1099	2	course	course	NOUN
ftr-497	1099	3	,	,	PUNCT
ftr-497	1099	4	the	the	DET
ftr-497	1099	5	market	market	NOUN
ftr-497	1099	6	price	price	NOUN
ftr-497	1099	7	for	for	ADP
ftr-497	1099	8	small	small	ADJ
ftr-497	1099	9	blocks	block	NOUN
ftr-497	1099	10	of	of	ADP
ftr-497	1099	11	publicly	publicly	ADV
ftr-497	1099	12	traded	trade	VERB
ftr-497	1099	13	stock	stock	NOUN
ftr-497	1099	14	already	already	ADV
ftr-497	1099	15	reflects	reflect	VERB
ftr-497	1099	16	the	the	DET
ftr-497	1099	17	market	market	NOUN
ftr-497	1099	18	's	's	PART
ftr-497	1099	19	judgment	judgment	NOUN
ftr-497	1099	20	about	about	ADP
ftr-497	1099	21	how	how	SCONJ
ftr-497	1099	22	much	much	ADJ
ftr-497	1099	23	that	that	PRON
ftr-497	1099	24	stock	stock	NOUN
ftr-497	1099	25	's	's	PART
ftr-497	1099	26	price	price	NOUN
ftr-497	1099	27	should	should	AUX
ftr-497	1099	28	be	be	AUX
ftr-497	1099	29	reduced	reduce	VERB
ftr-497	1099	30	due	due	ADP
ftr-497	1099	31	to	to	ADP
ftr-497	1099	32	its	its	PRON
ftr-497	1099	33	lack	lack	NOUN
ftr-497	1099	34	of	of	ADP
ftr-497	1099	35	control	control	NOUN
ftr-497	1099	36	.	.	PUNCT
ftr-497	1100	1	157	157	NUM
ftr-497	1100	2	.	.	PUNCT
ftr-497	1101	1	see	see	VERB
ftr-497	1101	2	supra	supra	PROPN
ftr-497	1101	3	part	part	NOUN
ftr-497	1102	1	hi	hi	INTJ
ftr-497	1102	2	c	c	INTJ
ftr-497	1102	3	i	i	PROPN
ftr-497	1102	4	b.	b.	PROPN
ftr-497	1102	5	158	158	X
ftr-497	1102	6	.	.	PUNCT
ftr-497	1103	1	see	see	VERB
ftr-497	1103	2	supra	supra	PROPN
ftr-497	1103	3	part	part	PROPN
ftr-497	1103	4	mh	mh	PROPN
ftr-497	1103	5	b	b	PROPN
ftr-497	1103	6	2	2	NUM
ftr-497	1103	7	.	.	PUNCT
ftr-497	1104	1	[	[	X
ftr-497	1104	2	vol	vol	NOUN
ftr-497	1104	3	1:7	1:7	NUM
ftr-497	1104	4	should	should	AUX
ftr-497	1104	5	we	we	PRON
ftr-497	1104	6	give	give	VERB
ftr-497	1104	7	away	away	ADP
ftr-497	1104	8	the	the	DET
ftr-497	1104	9	annual	annual	ADJ
ftr-497	1104	10	erclusion	erclusion	NOUN
ftr-497	1104	11	?	?	PUNCT
ftr-497	1105	1	purposes	purpose	NOUN
ftr-497	1105	2	of	of	ADP
ftr-497	1105	3	comparison	comparison	NOUN
ftr-497	1105	4	,	,	PUNCT
ftr-497	1105	5	assume	assume	VERB
ftr-497	1105	6	that	that	SCONJ
ftr-497	1105	7	taxpayer	taxpayer	NOUN
ftr-497	1105	8	a	a	PRON
ftr-497	1105	9	is	be	AUX
ftr-497	1105	10	insurable	insurable	ADJ
ftr-497	1105	11	but	but	CCONJ
ftr-497	1105	12	taxpayer	taxpayer	PROPN
ftr-497	1105	13	b	b	PROPN
ftr-497	1105	14	is	be	AUX
ftr-497	1105	15	not	not	PART
ftr-497	1105	16	.	.	PUNCT
ftr-497	1106	1	a	a	PRON
ftr-497	1106	2	makes	make	VERB
ftr-497	1106	3	transfers	transfer	NOUN
ftr-497	1106	4	of	of	ADP
ftr-497	1106	5	$	$	SYM
ftr-497	1106	6	60,000	60,000	NUM
ftr-497	1106	7	per	per	ADP
ftr-497	1106	8	year	year	NOUN
ftr-497	1106	9	,	,	PUNCT
ftr-497	1106	10	for	for	ADP
ftr-497	1106	11	ten	ten	NUM
ftr-497	1106	12	years	year	NOUN
ftr-497	1106	13	,	,	PUNCT
ftr-497	1106	14	to	to	ADP
ftr-497	1106	15	a	a	DET
ftr-497	1106	16	life	life	NOUN
ftr-497	1106	17	insurance	insurance	NOUN
ftr-497	1106	18	trust	trust	NOUN
ftr-497	1106	19	for	for	ADP
ftr-497	1106	20	the	the	DET
ftr-497	1106	21	benefit	benefit	NOUN
ftr-497	1106	22	of	of	ADP
ftr-497	1106	23	his	his	PRON
ftr-497	1106	24	children	child	NOUN
ftr-497	1106	25	and	and	CCONJ
ftr-497	1106	26	spouse	spouse	NOUN
ftr-497	1106	27	which	which	PRON
ftr-497	1106	28	transfers	transfer	NOUN
ftr-497	1106	29	are	be	AUX
ftr-497	1106	30	protected	protect	VERB
ftr-497	1106	31	from	from	ADP
ftr-497	1106	32	gift	gift	NOUN
ftr-497	1106	33	tax	tax	NOUN
ftr-497	1106	34	by	by	ADP
ftr-497	1106	35	the	the	DET
ftr-497	1106	36	annual	annual	ADJ
ftr-497	1106	37	exclusion	exclusion	NOUN
ftr-497	1106	38	.	.	PUNCT
ftr-497	1107	1	the	the	DET
ftr-497	1107	2	trust	trust	NOUN
ftr-497	1107	3	purchases	purchase	VERB
ftr-497	1107	4	a	a	DET
ftr-497	1107	5	$	$	SYM
ftr-497	1107	6	12	12	NUM
ftr-497	1107	7	million	million	NUM
ftr-497	1107	8	policy	policy	NOUN
ftr-497	1107	9	on	on	ADP
ftr-497	1107	10	a	a	PRON
ftr-497	1107	11	's	's	PART
ftr-497	1107	12	life	life	NOUN
ftr-497	1107	13	.	.	PUNCT
ftr-497	1108	1	b	b	NOUN
ftr-497	1108	2	is	be	AUX
ftr-497	1108	3	not	not	PART
ftr-497	1108	4	insurable	insurable	ADJ
ftr-497	1108	5	.	.	PUNCT
ftr-497	1109	1	however	however	ADV
ftr-497	1109	2	,	,	PUNCT
ftr-497	1109	3	b	b	PROPN
ftr-497	1109	4	also	also	ADV
ftr-497	1109	5	makes	make	VERB
ftr-497	1109	6	gifts	gift	NOUN
ftr-497	1109	7	to	to	ADP
ftr-497	1109	8	a	a	DET
ftr-497	1109	9	trust	trust	NOUN
ftr-497	1109	10	of	of	ADP
ftr-497	1109	11	$	$	SYM
ftr-497	1109	12	60,000	60,000	NUM
ftr-497	1109	13	per	per	ADP
ftr-497	1109	14	year	year	NOUN
ftr-497	1109	15	,	,	PUNCT
ftr-497	1109	16	for	for	ADP
ftr-497	1109	17	ten	ten	NUM
ftr-497	1109	18	years	year	NOUN
ftr-497	1109	19	,	,	PUNCT
ftr-497	1109	20	and	and	CCONJ
ftr-497	1109	21	those	those	DET
ftr-497	1109	22	transfers	transfer	NOUN
ftr-497	1109	23	are	be	AUX
ftr-497	1109	24	also	also	ADV
ftr-497	1109	25	protected	protect	VERB
ftr-497	1109	26	from	from	ADP
ftr-497	1109	27	gift	gift	NOUN
ftr-497	1109	28	tax	tax	NOUN
ftr-497	1109	29	by	by	ADP
ftr-497	1109	30	the	the	DET
ftr-497	1109	31	annual	annual	ADJ
ftr-497	1109	32	exclusion	exclusion	NOUN
ftr-497	1109	33	.	.	PUNCT
ftr-497	1110	1	if	if	SCONJ
ftr-497	1110	2	a	a	PRON
ftr-497	1110	3	and	and	CCONJ
ftr-497	1110	4	b	b	NOUN
ftr-497	1110	5	live	live	ADJ
ftr-497	1110	6	long	long	ADV
ftr-497	1110	7	enough	enough	ADV
ftr-497	1110	8	,	,	PUNCT
ftr-497	1110	9	and	and	CCONJ
ftr-497	1110	10	if	if	SCONJ
ftr-497	1110	11	the	the	DET
ftr-497	1110	12	investments	investment	NOUN
ftr-497	1110	13	made	make	VERB
ftr-497	1110	14	of	of	ADP
ftr-497	1110	15	the	the	DET
ftr-497	1110	16	$	$	SYM
ftr-497	1110	17	60,000	60,000	NUM
ftr-497	1110	18	per	per	ADP
ftr-497	1110	19	year	year	NOUN
ftr-497	1110	20	transferred	transfer	VERB
ftr-497	1110	21	by	by	ADP
ftr-497	1110	22	b	b	PROPN
ftr-497	1110	23	are	be	AUX
ftr-497	1110	24	well	well	ADV
ftr-497	1110	25	handled	handle	VERB
ftr-497	1110	26	,	,	PUNCT
ftr-497	1110	27	they	they	PRON
ftr-497	1110	28	could	could	AUX
ftr-497	1110	29	also	also	ADV
ftr-497	1110	30	grow	grow	VERB
ftr-497	1110	31	into	into	ADP
ftr-497	1110	32	$	$	SYM
ftr-497	1110	33	12	12	NUM
ftr-497	1110	34	million	million	NUM
ftr-497	1110	35	.	.	PUNCT
ftr-497	1111	1	but	but	CCONJ
ftr-497	1111	2	in	in	ADP
ftr-497	1111	3	the	the	DET
ftr-497	1111	4	meantime	meantime	NOUN
ftr-497	1111	5	,	,	PUNCT
ftr-497	1111	6	a	a	PRON
ftr-497	1111	7	's	's	PART
ftr-497	1111	8	family	family	NOUN
ftr-497	1111	9	has	have	VERB
ftr-497	1111	10	the	the	DET
ftr-497	1111	11	assurance	assurance	NOUN
ftr-497	1111	12	that	that	SCONJ
ftr-497	1111	13	if	if	SCONJ
ftr-497	1111	14	a	a	PRON
ftr-497	1111	15	dies	die	VERB
ftr-497	1111	16	the	the	DET
ftr-497	1111	17	family	family	NOUN
ftr-497	1111	18	will	will	AUX
ftr-497	1111	19	obtain	obtain	VERB
ftr-497	1111	20	instant	instant	ADJ
ftr-497	1111	21	"	"	PUNCT
ftr-497	1111	22	appreciation	appreciation	NOUN
ftr-497	1111	23	"	"	PUNCT
ftr-497	1111	24	while	while	SCONJ
ftr-497	1111	25	b	b	NOUN
ftr-497	1111	26	's	's	PART
ftr-497	1111	27	family	family	NOUN
ftr-497	1111	28	will	will	AUX
ftr-497	1111	29	not	not	PART
ftr-497	1111	30	have	have	VERB
ftr-497	1111	31	that	that	DET
ftr-497	1111	32	assurance	assurance	NOUN
ftr-497	1111	33	.	.	PUNCT
ftr-497	1112	1	again	again	ADV
ftr-497	1112	2	,	,	PUNCT
ftr-497	1112	3	the	the	DET
ftr-497	1112	4	annual	annual	ADJ
ftr-497	1112	5	exclusion	exclusion	NOUN
ftr-497	1112	6	is	be	AUX
ftr-497	1112	7	not	not	PART
ftr-497	1112	8	the	the	DET
ftr-497	1112	9	immediate	immediate	ADJ
ftr-497	1112	10	cause	cause	NOUN
ftr-497	1112	11	of	of	ADP
ftr-497	1112	12	the	the	DET
ftr-497	1112	13	difference	difference	NOUN
ftr-497	1112	14	-	-	PUNCT
ftr-497	1112	15	the	the	DET
ftr-497	1112	16	causes	cause	NOUN
ftr-497	1112	17	are	be	AUX
ftr-497	1112	18	the	the	DET
ftr-497	1112	19	estate	estate	NOUN
ftr-497	1112	20	tax	tax	NOUN
ftr-497	1112	21	treatment	treatment	NOUN
ftr-497	1112	22	of	of	ADP
ftr-497	1112	23	life	life	NOUN
ftr-497	1112	24	insurance	insurance	NOUN
ftr-497	1112	25	and	and	CCONJ
ftr-497	1112	26	the	the	DET
ftr-497	1112	27	differences	difference	NOUN
ftr-497	1112	28	in	in	ADP
ftr-497	1112	29	the	the	DET
ftr-497	1112	30	insurability	insurability	NOUN
ftr-497	1112	31	of	of	ADP
ftr-497	1112	32	different	different	ADJ
ftr-497	1112	33	taxpayers	taxpayer	NOUN
ftr-497	1112	34	.	.	PUNCT
ftr-497	1113	1	but	but	CCONJ
ftr-497	1113	2	the	the	DET
ftr-497	1113	3	annual	annual	ADJ
ftr-497	1113	4	exclusion	exclusion	NOUN
ftr-497	1113	5	,	,	PUNCT
ftr-497	1113	6	coupled	couple	VERB
ftr-497	1113	7	with	with	ADP
ftr-497	1113	8	the	the	DET
ftr-497	1113	9	use	use	NOUN
ftr-497	1113	10	of	of	ADP
ftr-497	1113	11	withdrawal	withdrawal	NOUN
ftr-497	1113	12	rights	right	NOUN
ftr-497	1113	13	,	,	PUNCT
ftr-497	1113	14	is	be	AUX
ftr-497	1113	15	the	the	DET
ftr-497	1113	16	tool	tool	NOUN
ftr-497	1113	17	that	that	PRON
ftr-497	1113	18	makes	make	VERB
ftr-497	1113	19	it	it	PRON
ftr-497	1113	20	easy	easy	ADJ
ftr-497	1113	21	for	for	SCONJ
ftr-497	1113	22	taxpayers	taxpayer	NOUN
ftr-497	1113	23	to	to	PART
ftr-497	1113	24	take	take	VERB
ftr-497	1113	25	advantage	advantage	NOUN
ftr-497	1113	26	of	of	ADP
ftr-497	1113	27	these	these	DET
ftr-497	1113	28	primary	primary	ADJ
ftr-497	1113	29	factors	factor	NOUN
ftr-497	1113	30	.	.	PUNCT
ftr-497	1114	1	d.	d.	PROPN
ftr-497	1114	2	disrespect	disrespect	PROPN
ftr-497	1114	3	for	for	ADP
ftr-497	1114	4	the	the	DET
ftr-497	1114	5	law	law	NOUN
ftr-497	1114	6	the	the	DET
ftr-497	1114	7	annual	annual	ADJ
ftr-497	1114	8	exclusion	exclusion	NOUN
ftr-497	1114	9	,	,	PUNCT
ftr-497	1114	10	being	be	AUX
ftr-497	1114	11	as	as	ADV
ftr-497	1114	12	large	large	ADJ
ftr-497	1114	13	as	as	SCONJ
ftr-497	1114	14	it	it	PRON
ftr-497	1114	15	is	be	AUX
ftr-497	1114	16	,	,	PUNCT
ftr-497	1114	17	teaches	teach	VERB
ftr-497	1114	18	disrespect	disrespect	NOUN
ftr-497	1114	19	for	for	ADP
ftr-497	1114	20	the	the	DET
ftr-497	1114	21	law	law	NOUN
ftr-497	1114	22	to	to	ADP
ftr-497	1114	23	those	those	PRON
ftr-497	1114	24	who	who	PRON
ftr-497	1114	25	are	be	AUX
ftr-497	1114	26	subject	subject	ADJ
ftr-497	1114	27	to	to	ADP
ftr-497	1114	28	federal	federal	ADJ
ftr-497	1114	29	transfer	transfer	NOUN
ftr-497	1114	30	tax	tax	NOUN
ftr-497	1114	31	and	and	CCONJ
ftr-497	1114	32	who	who	PRON
ftr-497	1114	33	learn	learn	VERB
ftr-497	1114	34	something	something	PRON
ftr-497	1114	35	about	about	ADP
ftr-497	1114	36	that	that	DET
ftr-497	1114	37	system	system	NOUN
ftr-497	1114	38	and	and	CCONJ
ftr-497	1114	39	about	about	ADP
ftr-497	1114	40	the	the	DET
ftr-497	1114	41	exclusion	exclusion	NOUN
ftr-497	1114	42	.	.	PUNCT
ftr-497	1115	1	such	such	ADJ
ftr-497	1115	2	taxpayers	taxpayer	NOUN
ftr-497	1115	3	can	can	AUX
ftr-497	1115	4	quickly	quickly	ADV
ftr-497	1115	5	perceive	perceive	VERB
ftr-497	1115	6	the	the	DET
ftr-497	1115	7	sizable	sizable	ADJ
ftr-497	1115	8	loophole	loophole	NOUN
ftr-497	1115	9	the	the	DET
ftr-497	1115	10	exclusion	exclusion	NOUN
ftr-497	1115	11	represents	represent	VERB
ftr-497	1115	12	and	and	CCONJ
ftr-497	1115	13	its	its	PRON
ftr-497	1115	14	inconsistency	inconsistency	NOUN
ftr-497	1115	15	with	with	ADP
ftr-497	1115	16	the	the	DET
ftr-497	1115	17	general	general	ADJ
ftr-497	1115	18	thrust	thrust	NOUN
ftr-497	1115	19	of	of	ADP
ftr-497	1115	20	the	the	DET
ftr-497	1115	21	transfer	transfer	NOUN
ftr-497	1115	22	tax	tax	NOUN
ftr-497	1115	23	system	system	NOUN
ftr-497	1115	24	.	.	PUNCT
ftr-497	1116	1	experience	experience	NOUN
ftr-497	1116	2	shows	show	VERB
ftr-497	1116	3	they	they	PRON
ftr-497	1116	4	are	be	AUX
ftr-497	1116	5	aware	aware	ADJ
ftr-497	1116	6	,	,	PUNCT
ftr-497	1116	7	for	for	ADP
ftr-497	1116	8	example	example	NOUN
ftr-497	1116	9	,	,	PUNCT
ftr-497	1116	10	that	that	SCONJ
ftr-497	1116	11	the	the	DET
ftr-497	1116	12	personal	personal	ADJ
ftr-497	1116	13	exemption	exemption	NOUN
ftr-497	1116	14	from	from	ADP
ftr-497	1116	15	income	income	NOUN
ftr-497	1116	16	tax	tax	NOUN
ftr-497	1116	17	is	be	AUX
ftr-497	1116	18	much	much	ADV
ftr-497	1116	19	smaller	small	ADJ
ftr-497	1116	20	than	than	ADP
ftr-497	1116	21	$	$	SYM
ftr-497	1116	22	10,000.1"9	10,000.1"9	NUM
ftr-497	1116	23	they	they	PRON
ftr-497	1116	24	are	be	AUX
ftr-497	1116	25	further	far	ADV
ftr-497	1116	26	aware	aware	ADJ
ftr-497	1116	27	that	that	SCONJ
ftr-497	1116	28	the	the	DET
ftr-497	1116	29	personal	personal	ADJ
ftr-497	1116	30	exemption	exemption	NOUN
ftr-497	1116	31	against	against	ADP
ftr-497	1116	32	income	income	NOUN
ftr-497	1116	33	tax	tax	NOUN
ftr-497	1116	34	phases	phase	NOUN
ftr-497	1116	35	out	out	ADP
ftr-497	1116	36	as	as	SCONJ
ftr-497	1116	37	income	income	NOUN
ftr-497	1116	38	goes	go	VERB
ftr-497	1116	39	up,160	up,160	ADV
ftr-497	1116	40	while	while	SCONJ
ftr-497	1116	41	the	the	DET
ftr-497	1116	42	annual	annual	ADJ
ftr-497	1116	43	exclusion	exclusion	NOUN
ftr-497	1116	44	does	do	AUX
ftr-497	1116	45	not	not	PART
ftr-497	1116	46	phase	phase	VERB
ftr-497	1116	47	out	out	ADP
ftr-497	1116	48	and	and	CCONJ
ftr-497	1116	49	,	,	PUNCT
ftr-497	1116	50	in	in	ADP
ftr-497	1116	51	fact	fact	NOUN
ftr-497	1116	52	,	,	PUNCT
ftr-497	1116	53	to	to	ADP
ftr-497	1116	54	a	a	DET
ftr-497	1116	55	limited	limited	ADJ
ftr-497	1116	56	extent	extent	NOUN
ftr-497	1116	57	becomes	become	VERB
ftr-497	1116	58	more	more	ADV
ftr-497	1116	59	valuable	valuable	ADJ
ftr-497	1116	60	as	as	ADP
ftr-497	1116	61	wealth	wealth	NOUN
ftr-497	1116	62	increases	increase	NOUN
ftr-497	1116	63	.	.	PUNCT
ftr-497	1116	64	'	'	PUNCT
ftr-497	1117	1	the	the	DET
ftr-497	1117	2	element	element	NOUN
ftr-497	1117	3	of	of	ADP
ftr-497	1117	4	the	the	DET
ftr-497	1117	5	annual	annual	ADJ
ftr-497	1117	6	exclusion	exclusion	NOUN
ftr-497	1117	7	that	that	PRON
ftr-497	1117	8	seems	seem	VERB
ftr-497	1117	9	to	to	PART
ftr-497	1117	10	generate	generate	VERB
ftr-497	1117	11	the	the	DET
ftr-497	1117	12	most	most	ADJ
ftr-497	1117	13	disrespect	disrespect	NOUN
ftr-497	1117	14	is	be	AUX
ftr-497	1117	15	the	the	DET
ftr-497	1117	16	use	use	NOUN
ftr-497	1117	17	of	of	ADP
ftr-497	1117	18	withdrawal	withdrawal	NOUN
ftr-497	1117	19	rights	right	NOUN
ftr-497	1117	20	based	base	VERB
ftr-497	1117	21	on	on	ADP
ftr-497	1117	22	crmrmey.6	crmrmey.6	PROPN
ftr-497	1117	23	2	2	NUM
ftr-497	1117	24	personal	personal	ADJ
ftr-497	1117	25	experience	experience	NOUN
ftr-497	1117	26	shows	show	VERB
ftr-497	1117	27	that	that	SCONJ
ftr-497	1117	28	once	once	SCONJ
ftr-497	1117	29	clients	client	NOUN
ftr-497	1117	30	understand	understand	VERB
ftr-497	1117	31	that	that	SCONJ
ftr-497	1117	32	the	the	DET
ftr-497	1117	33	annual	annual	ADJ
ftr-497	1117	34	exclusion	exclusion	NOUN
ftr-497	1117	35	requires	require	VERB
ftr-497	1117	36	that	that	SCONJ
ftr-497	1117	37	the	the	DET
ftr-497	1117	38	recipient	recipient	NOUN
ftr-497	1117	39	have	have	VERB
ftr-497	1117	40	a	a	DET
ftr-497	1117	41	present	present	ADJ
ftr-497	1117	42	interest	interest	NOUN
ftr-497	1117	43	in	in	ADP
ftr-497	1117	44	the	the	DET
ftr-497	1117	45	gift	gift	NOUN
ftr-497	1117	46	property	property	NOUN
ftr-497	1117	47	,	,	PUNCT
ftr-497	1117	48	and	and	CCONJ
ftr-497	1117	49	then	then	ADV
ftr-497	1117	50	understand	understand	VERB
ftr-497	1117	51	the	the	DET
ftr-497	1117	52	general	general	ADJ
ftr-497	1117	53	legal	legal	ADJ
ftr-497	1117	54	and	and	CCONJ
ftr-497	1117	55	practical	practical	ADJ
ftr-497	1117	56	operation	operation	NOUN
ftr-497	1117	57	of	of	ADP
ftr-497	1117	58	withdrawal	withdrawal	NOUN
ftr-497	1117	59	rights	right	NOUN
ftr-497	1117	60	,	,	PUNCT
ftr-497	1117	61	they	they	PRON
ftr-497	1117	62	159	159	NUM
ftr-497	1117	63	.	.	PUNCT
ftr-497	1118	1	the	the	DET
ftr-497	1118	2	personal	personal	ADJ
ftr-497	1118	3	exemption	exemption	NOUN
ftr-497	1118	4	from	from	ADP
ftr-497	1118	5	income	income	NOUN
ftr-497	1118	6	tax	tax	NOUN
ftr-497	1118	7	is	be	AUX
ftr-497	1118	8	s2,000	s2,000	PROPN
ftr-497	1118	9	.	.	PROPN
ftr-497	1118	10	adjusted	adjust	VERB
ftr-497	1118	11	for	for	ADP
ftr-497	1118	12	inflation	inflation	NOUN
ftr-497	1118	13	from	from	ADP
ftr-497	1118	14	1990	1990	NUM
ftr-497	1118	15	.	.	PUNCT
ftr-497	1119	1	irc	irc	PROPN
ftr-497	1119	2	§	§	PROPN
ftr-497	1119	3	151(d)(1	151(d)(1	PROPN
ftr-497	1119	4	)	)	PUNCT
ftr-497	1119	5	,	,	PUNCT
ftr-497	1119	6	(	(	PUNCT
ftr-497	1119	7	4)(b	4)(b	NUM
ftr-497	1119	8	)	)	PUNCT
ftr-497	1119	9	.	.	PUNCT
ftr-497	1120	1	of	of	ADP
ftr-497	1120	2	course	course	NOUN
ftr-497	1120	3	,	,	PUNCT
ftr-497	1120	4	additional	additional	ADJ
ftr-497	1120	5	exemptions	exemption	NOUN
ftr-497	1120	6	may	may	AUX
ftr-497	1120	7	be	be	AUX
ftr-497	1120	8	available	available	ADJ
ftr-497	1120	9	to	to	ADP
ftr-497	1120	10	an	an	DET
ftr-497	1120	11	individual	individual	ADJ
ftr-497	1120	12	taxpayer	taxpayer	NOUN
ftr-497	1120	13	for	for	ADP
ftr-497	1120	14	a	a	DET
ftr-497	1120	15	spouse	spouse	NOUN
ftr-497	1120	16	and	and	CCONJ
ftr-497	1120	17	dependents	dependent	NOUN
ftr-497	1120	18	.	.	PUNCT
ftr-497	1121	1	irc	irc	PROPN
ftr-497	1121	2	§	§	PROPN
ftr-497	1121	3	151(b	151(b	PROPN
ftr-497	1121	4	)	)	PUNCT
ftr-497	1121	5	,	,	PUNCT
ftr-497	1121	6	(	(	PUNCT
ftr-497	1121	7	c	c	NOUN
ftr-497	1121	8	)	)	PUNCT
ftr-497	1121	9	.	.	PUNCT
ftr-497	1122	1	160	160	NUM
ftr-497	1122	2	.	.	PUNCT
ftr-497	1122	3	irc	irc	PROPN
ftr-497	1122	4	§	§	PROPN
ftr-497	1122	5	151(d)(3	151(d)(3	NUM
ftr-497	1122	6	)	)	PUNCT
ftr-497	1122	7	.	.	PUNCT
ftr-497	1123	1	161	161	NUM
ftr-497	1123	2	.	.	PUNCT
ftr-497	1124	1	the	the	DET
ftr-497	1124	2	annual	annual	ADJ
ftr-497	1124	3	exclusion	exclusion	NOUN
ftr-497	1124	4	becomes	become	VERB
ftr-497	1124	5	more	more	ADV
ftr-497	1124	6	valuable	valuable	ADJ
ftr-497	1124	7	as	as	SCONJ
ftr-497	1124	8	taxable	taxable	ADJ
ftr-497	1124	9	wealth	wealth	NOUN
ftr-497	1124	10	increases	increase	VERB
ftr-497	1124	11	to	to	ADP
ftr-497	1124	12	$	$	SYM
ftr-497	1124	13	2.5	2.5	NUM
ftr-497	1124	14	million	million	NUM
ftr-497	1124	15	because	because	SCONJ
ftr-497	1124	16	under	under	ADP
ftr-497	1124	17	section	section	NOUN
ftr-497	1124	18	2001(c	2001(c	NOUN
ftr-497	1124	19	)	)	PUNCT
ftr-497	1125	1	the	the	DET
ftr-497	1125	2	estate	estate	NOUN
ftr-497	1125	3	tax	tax	NOUN
ftr-497	1125	4	rate	rate	NOUN
ftr-497	1125	5	increases	increase	NOUN
ftr-497	1125	6	until	until	SCONJ
ftr-497	1125	7	the	the	DET
ftr-497	1125	8	taxable	taxable	ADJ
ftr-497	1125	9	estate	estate	NOUN
ftr-497	1125	10	reaches	reach	VERB
ftr-497	1125	11	$	$	SYM
ftr-497	1125	12	2.5	2.5	NUM
ftr-497	1125	13	million	million	NUM
ftr-497	1125	14	.	.	PUNCT
ftr-497	1126	1	162	162	NUM
ftr-497	1126	2	.	.	NOUN
ftr-497	1126	3	397	397	NUM
ftr-497	1126	4	f.2d	f.2d	SYM
ftr-497	1126	5	82	82	NUM
ftr-497	1126	6	(	(	PUNCT
ftr-497	1126	7	9th	9th	ADJ
ftr-497	1126	8	cir	cir	NOUN
ftr-497	1126	9	.	.	PUNCT
ftr-497	1127	1	1968	1968	NUM
ftr-497	1127	2	)	)	PUNCT
ftr-497	1127	3	.	.	PUNCT
ftr-497	1128	1	19931	19931	NUM
ftr-497	1128	2	florida	florida	PROPN
ftr-497	1128	3	tax	tax	NOUN
ftr-497	1128	4	review	review	NOUN
ftr-497	1128	5	often	often	ADV
ftr-497	1128	6	laugh	laugh	VERB
ftr-497	1128	7	aloud	aloud	ADV
ftr-497	1128	8	at	at	ADP
ftr-497	1128	9	the	the	DET
ftr-497	1128	10	silliness	silliness	NOUN
ftr-497	1128	11	of	of	ADP
ftr-497	1128	12	the	the	DET
ftr-497	1128	13	law	law	NOUN
ftr-497	1128	14	.	.	PUNCT
ftr-497	1129	1	they	they	PRON
ftr-497	1129	2	can	can	AUX
ftr-497	1129	3	not	not	PART
ftr-497	1129	4	believe	believe	VERB
ftr-497	1129	5	that	that	SCONJ
ftr-497	1129	6	such	such	DET
ftr-497	1129	7	an	an	DET
ftr-497	1129	8	empty	empty	ADJ
ftr-497	1129	9	,	,	PUNCT
ftr-497	1129	10	formal	formal	ADJ
ftr-497	1129	11	analysis	analysis	NOUN
ftr-497	1129	12	is	be	AUX
ftr-497	1129	13	followed	follow	VERB
ftr-497	1129	14	,	,	PUNCT
ftr-497	1129	15	in	in	ADP
ftr-497	1129	16	light	light	NOUN
ftr-497	1129	17	of	of	ADP
ftr-497	1129	18	the	the	DET
ftr-497	1129	19	goals	goal	NOUN
ftr-497	1129	20	of	of	ADP
ftr-497	1129	21	the	the	DET
ftr-497	1129	22	transfer	transfer	NOUN
ftr-497	1129	23	tax	tax	NOUN
ftr-497	1129	24	system	system	NOUN
ftr-497	1129	25	as	as	ADP
ftr-497	1129	26	a	a	DET
ftr-497	1129	27	whole	whole	NOUN
ftr-497	1129	28	.	.	PUNCT
ftr-497	1130	1	their	their	PRON
ftr-497	1130	2	greatest	great	ADJ
ftr-497	1130	3	scorn	scorn	NOUN
ftr-497	1130	4	is	be	AUX
ftr-497	1130	5	for	for	ADP
ftr-497	1130	6	the	the	DET
ftr-497	1130	7	law	law	NOUN
ftr-497	1130	8	's	's	PART
ftr-497	1130	9	treatment	treatment	NOUN
ftr-497	1130	10	of	of	ADP
ftr-497	1130	11	withdrawal	withdrawal	NOUN
ftr-497	1130	12	rights	right	NOUN
ftr-497	1130	13	given	give	VERB
ftr-497	1130	14	to	to	ADP
ftr-497	1130	15	minors	minor	NOUN
ftr-497	1130	16	where	where	SCONJ
ftr-497	1130	17	there	there	PRON
ftr-497	1130	18	is	be	VERB
ftr-497	1130	19	no	no	DET
ftr-497	1130	20	genuine	genuine	ADJ
ftr-497	1130	21	possibility	possibility	NOUN
ftr-497	1130	22	that	that	SCONJ
ftr-497	1130	23	the	the	DET
ftr-497	1130	24	withdrawal	withdrawal	NOUN
ftr-497	1130	25	rights	right	NOUN
ftr-497	1130	26	will	will	AUX
ftr-497	1130	27	be	be	AUX
ftr-497	1130	28	exercised	exercise	VERB
ftr-497	1130	29	.	.	PUNCT
ftr-497	1131	1	nearly	nearly	ADV
ftr-497	1131	2	as	as	ADV
ftr-497	1131	3	laughable	laughable	ADJ
ftr-497	1131	4	to	to	ADP
ftr-497	1131	5	them	they	PRON
ftr-497	1131	6	is	be	AUX
ftr-497	1131	7	the	the	DET
ftr-497	1131	8	use	use	NOUN
ftr-497	1131	9	of	of	ADP
ftr-497	1131	10	withdrawal	withdrawal	NOUN
ftr-497	1131	11	rights	right	NOUN
ftr-497	1131	12	to	to	PART
ftr-497	1131	13	permit	permit	VERB
ftr-497	1131	14	transfers	transfer	NOUN
ftr-497	1131	15	into	into	ADP
ftr-497	1131	16	trust	trust	NOUN
ftr-497	1131	17	for	for	ADP
ftr-497	1131	18	the	the	DET
ftr-497	1131	19	benefit	benefit	NOUN
ftr-497	1131	20	of	of	ADP
ftr-497	1131	21	young	young	ADJ
ftr-497	1131	22	adults	adult	NOUN
ftr-497	1131	23	to	to	PART
ftr-497	1131	24	qualify	qualify	VERB
ftr-497	1131	25	for	for	ADP
ftr-497	1131	26	the	the	DET
ftr-497	1131	27	annual	annual	ADJ
ftr-497	1131	28	exclusion	exclusion	NOUN
ftr-497	1131	29	,	,	PUNCT
ftr-497	1131	30	where	where	SCONJ
ftr-497	1131	31	the	the	DET
ftr-497	1131	32	young	young	ADJ
ftr-497	1131	33	adults	adult	NOUN
ftr-497	1131	34	are	be	AUX
ftr-497	1131	35	still	still	ADV
ftr-497	1131	36	dependent	dependent	ADJ
ftr-497	1131	37	on	on	ADP
ftr-497	1131	38	the	the	DET
ftr-497	1131	39	transferor	transferor	NOUN
ftr-497	1131	40	for	for	ADP
ftr-497	1131	41	support	support	NOUN
ftr-497	1131	42	and	and	CCONJ
ftr-497	1131	43	the	the	DET
ftr-497	1131	44	transferor	transferor	NOUN
ftr-497	1131	45	does	do	AUX
ftr-497	1131	46	not	not	PART
ftr-497	1131	47	want	want	VERB
ftr-497	1131	48	the	the	DET
ftr-497	1131	49	young	young	ADJ
ftr-497	1131	50	adult	adult	NOUN
ftr-497	1131	51	to	to	PART
ftr-497	1131	52	exercise	exercise	VERB
ftr-497	1131	53	the	the	DET
ftr-497	1131	54	withdrawal	withdrawal	NOUN
ftr-497	1131	55	rights	right	NOUN
ftr-497	1131	56	.	.	PUNCT
ftr-497	1132	1	when	when	SCONJ
ftr-497	1132	2	clients	client	NOUN
ftr-497	1132	3	who	who	PRON
ftr-497	1132	4	want	want	VERB
ftr-497	1132	5	to	to	PART
ftr-497	1132	6	avoid	avoid	VERB
ftr-497	1132	7	paying	pay	VERB
ftr-497	1132	8	estate	estate	NOUN
ftr-497	1132	9	tax	tax	NOUN
ftr-497	1132	10	laugh	laugh	NOUN
ftr-497	1132	11	at	at	ADP
ftr-497	1132	12	the	the	DET
ftr-497	1132	13	operation	operation	NOUN
ftr-497	1132	14	of	of	ADP
ftr-497	1132	15	a	a	DET
ftr-497	1132	16	law	law	NOUN
ftr-497	1132	17	that	that	PRON
ftr-497	1132	18	works	work	VERB
ftr-497	1132	19	in	in	ADP
ftr-497	1132	20	their	their	PRON
ftr-497	1132	21	favor	favor	NOUN
ftr-497	1132	22	,	,	PUNCT
ftr-497	1132	23	something	something	PRON
ftr-497	1132	24	is	be	AUX
ftr-497	1132	25	wrong	wrong	ADJ
ftr-497	1132	26	.	.	PUNCT
ftr-497	1133	1	another	another	DET
ftr-497	1133	2	reflection	reflection	NOUN
ftr-497	1133	3	of	of	ADP
ftr-497	1133	4	the	the	DET
ftr-497	1133	5	disrespect	disrespect	NOUN
ftr-497	1133	6	for	for	ADP
ftr-497	1133	7	the	the	DET
ftr-497	1133	8	law	law	NOUN
ftr-497	1133	9	which	which	PRON
ftr-497	1133	10	the	the	DET
ftr-497	1133	11	annual	annual	ADJ
ftr-497	1133	12	exclusion	exclusion	NOUN
ftr-497	1133	13	generates	generate	NOUN
ftr-497	1133	14	can	can	AUX
ftr-497	1133	15	be	be	AUX
ftr-497	1133	16	seen	see	VERB
ftr-497	1133	17	in	in	ADP
ftr-497	1133	18	the	the	DET
ftr-497	1133	19	heyen	heyen	NOUN
ftr-497	1133	20	case	case	NOUN
ftr-497	1133	21	.	.	PUNCT
ftr-497	1134	1	163	163	NUM
ftr-497	1134	2	in	in	ADP
ftr-497	1134	3	heyen	heyen	NOUN
ftr-497	1134	4	,	,	PUNCT
ftr-497	1134	5	the	the	DET
ftr-497	1134	6	taxpayer	taxpayer	NOUN
ftr-497	1134	7	gave	give	VERB
ftr-497	1134	8	blocks	block	NOUN
ftr-497	1134	9	of	of	ADP
ftr-497	1134	10	stock	stock	NOUN
ftr-497	1134	11	valued	value	VERB
ftr-497	1134	12	at	at	ADP
ftr-497	1134	13	less	less	ADJ
ftr-497	1134	14	than	than	ADP
ftr-497	1134	15	$	$	SYM
ftr-497	1134	16	10,000	10,000	NUM
ftr-497	1134	17	to	to	ADP
ftr-497	1134	18	each	each	PRON
ftr-497	1134	19	of	of	ADP
ftr-497	1134	20	twenty	twenty	NUM
ftr-497	1134	21	-	-	PUNCT
ftr-497	1134	22	nine	nine	NUM
ftr-497	1134	23	persons	person	NOUN
ftr-497	1134	24	.	.	PUNCT
ftr-497	1135	1	twenty	twenty	NUM
ftr-497	1135	2	-	-	PUNCT
ftr-497	1135	3	seven	seven	NUM
ftr-497	1135	4	of	of	ADP
ftr-497	1135	5	the	the	DET
ftr-497	1135	6	twenty	twenty	NUM
ftr-497	1135	7	-	-	PUNCT
ftr-497	1135	8	nine	nine	NUM
ftr-497	1135	9	"	"	PUNCT
ftr-497	1135	10	donees	donee	NOUN
ftr-497	1135	11	"	"	PUNCT
ftr-497	1135	12	signed	sign	VERB
ftr-497	1135	13	blank	blank	ADJ
ftr-497	1135	14	stock	stock	NOUN
ftr-497	1135	15	certificates	certificate	NOUN
ftr-497	1135	16	shortly	shortly	ADV
ftr-497	1135	17	after	after	ADP
ftr-497	1135	18	receiving	receive	VERB
ftr-497	1135	19	the	the	DET
ftr-497	1135	20	stock	stock	NOUN
ftr-497	1135	21	,	,	PUNCT
ftr-497	1135	22	so	so	SCONJ
ftr-497	1135	23	as	as	SCONJ
ftr-497	1135	24	to	to	PART
ftr-497	1135	25	permit	permit	VERB
ftr-497	1135	26	the	the	DET
ftr-497	1135	27	stock	stock	NOUN
ftr-497	1135	28	to	to	PART
ftr-497	1135	29	be	be	AUX
ftr-497	1135	30	reissued	reissue	VERB
ftr-497	1135	31	to	to	ADP
ftr-497	1135	32	members	member	NOUN
ftr-497	1135	33	of	of	ADP
ftr-497	1135	34	the	the	DET
ftr-497	1135	35	taxpayer	taxpayer	NOUN
ftr-497	1135	36	's	's	PART
ftr-497	1135	37	family	family	NOUN
ftr-497	1135	38	.	.	PUNCT
ftr-497	1136	1	the	the	DET
ftr-497	1136	2	evidence	evidence	NOUN
ftr-497	1136	3	showed	show	VERB
ftr-497	1136	4	that	that	SCONJ
ftr-497	1136	5	the	the	DET
ftr-497	1136	6	nonfamily	nonfamily	NOUN
ftr-497	1136	7	recipients	recipient	VERB
ftr-497	1136	8	either	either	CCONJ
ftr-497	1136	9	agreed	agree	VERB
ftr-497	1136	10	in	in	ADP
ftr-497	1136	11	advance	advance	NOUN
ftr-497	1136	12	to	to	PART
ftr-497	1136	13	transfer	transfer	VERB
ftr-497	1136	14	the	the	DET
ftr-497	1136	15	stock	stock	NOUN
ftr-497	1136	16	to	to	ADP
ftr-497	1136	17	members	member	NOUN
ftr-497	1136	18	of	of	ADP
ftr-497	1136	19	the	the	DET
ftr-497	1136	20	taxpayer	taxpayer	NOUN
ftr-497	1136	21	's	's	PART
ftr-497	1136	22	family	family	NOUN
ftr-497	1136	23	,	,	PUNCT
ftr-497	1136	24	or	or	CCONJ
ftr-497	1136	25	did	do	AUX
ftr-497	1136	26	not	not	PART
ftr-497	1136	27	know	know	VERB
ftr-497	1136	28	they	they	PRON
ftr-497	1136	29	were	be	AUX
ftr-497	1136	30	receiving	receive	VERB
ftr-497	1136	31	a	a	DET
ftr-497	1136	32	gift	gift	NOUN
ftr-497	1136	33	of	of	ADP
ftr-497	1136	34	stock	stock	NOUN
ftr-497	1136	35	and	and	CCONJ
ftr-497	1136	36	thought	think	VERB
ftr-497	1136	37	they	they	PRON
ftr-497	1136	38	were	be	AUX
ftr-497	1136	39	merely	merely	ADV
ftr-497	1136	40	facilitating	facilitate	VERB
ftr-497	1136	41	some	some	DET
ftr-497	1136	42	stock	stock	NOUN
ftr-497	1136	43	transfers	transfer	NOUN
ftr-497	1136	44	.	.	PUNCT
ftr-497	1137	1	the	the	DET
ftr-497	1137	2	executor	executor	NOUN
ftr-497	1137	3	of	of	ADP
ftr-497	1137	4	the	the	DET
ftr-497	1137	5	taxpayer	taxpayer	NOUN
ftr-497	1137	6	's	's	PART
ftr-497	1137	7	estate	estate	NOUN
ftr-497	1137	8	argued	argue	VERB
ftr-497	1137	9	that	that	SCONJ
ftr-497	1137	10	the	the	DET
ftr-497	1137	11	gifts	gift	NOUN
ftr-497	1137	12	to	to	ADP
ftr-497	1137	13	the	the	DET
ftr-497	1137	14	nonfamily	nonfamily	NOUN
ftr-497	1137	15	members	member	NOUN
ftr-497	1137	16	were	be	AUX
ftr-497	1137	17	valid	valid	ADJ
ftr-497	1137	18	gifts	gift	NOUN
ftr-497	1137	19	,	,	PUNCT
ftr-497	1137	20	that	that	SCONJ
ftr-497	1137	21	the	the	DET
ftr-497	1137	22	decision	decision	NOUN
ftr-497	1137	23	of	of	ADP
ftr-497	1137	24	those	those	DET
ftr-497	1137	25	persons	person	NOUN
ftr-497	1137	26	to	to	PART
ftr-497	1137	27	make	make	VERB
ftr-497	1137	28	further	further	ADJ
ftr-497	1137	29	gifts	gift	NOUN
ftr-497	1137	30	to	to	ADP
ftr-497	1137	31	members	member	NOUN
ftr-497	1137	32	of	of	ADP
ftr-497	1137	33	the	the	DET
ftr-497	1137	34	decedent	decedent	NOUN
ftr-497	1137	35	's	's	PART
ftr-497	1137	36	family	family	NOUN
ftr-497	1137	37	were	be	AUX
ftr-497	1137	38	voluntary	voluntary	ADJ
ftr-497	1137	39	,	,	PUNCT
ftr-497	1137	40	and	and	CCONJ
ftr-497	1137	41	thus	thus	ADV
ftr-497	1137	42	all	all	DET
ftr-497	1137	43	transfers	transfer	NOUN
ftr-497	1137	44	were	be	AUX
ftr-497	1137	45	protected	protect	VERB
ftr-497	1137	46	by	by	ADP
ftr-497	1137	47	the	the	DET
ftr-497	1137	48	annual	annual	ADJ
ftr-497	1137	49	exclusion	exclusion	NOUN
ftr-497	1137	50	.	.	PUNCT
ftr-497	1138	1	the	the	DET
ftr-497	1138	2	tenth	tenth	ADJ
ftr-497	1138	3	circuit	circuit	NOUN
ftr-497	1138	4	found	find	VERB
ftr-497	1138	5	:	:	PUNCT
ftr-497	1138	6	the	the	DET
ftr-497	1138	7	evidence	evidence	NOUN
ftr-497	1138	8	at	at	ADP
ftr-497	1138	9	trial	trial	NOUN
ftr-497	1138	10	indicated	indicate	VERB
ftr-497	1138	11	the	the	DET
ftr-497	1138	12	decedent	decedent	NOUN
ftr-497	1138	13	intended	intend	VERB
ftr-497	1138	14	to	to	PART
ftr-497	1138	15	transfer	transfer	VERB
ftr-497	1138	16	the	the	DET
ftr-497	1138	17	stock	stock	NOUN
ftr-497	1138	18	to	to	ADP
ftr-497	1138	19	her	her	PRON
ftr-497	1138	20	family	family	NOUN
ftr-497	1138	21	rather	rather	ADV
ftr-497	1138	22	than	than	ADP
ftr-497	1138	23	to	to	ADP
ftr-497	1138	24	the	the	DET
ftr-497	1138	25	intermediate	intermediate	ADJ
ftr-497	1138	26	recipients	recipient	NOUN
ftr-497	1138	27	.	.	PUNCT
ftr-497	1139	1	the	the	DET
ftr-497	1139	2	intermediary	intermediary	ADJ
ftr-497	1139	3	recipients	recipient	NOUN
ftr-497	1139	4	only	only	ADV
ftr-497	1139	5	received	receive	VERB
ftr-497	1139	6	the	the	DET
ftr-497	1139	7	stock	stock	NOUN
ftr-497	1139	8	certificates	certificate	NOUN
ftr-497	1139	9	and	and	CCONJ
ftr-497	1139	10	signed	sign	VERB
ftr-497	1139	11	them	they	PRON
ftr-497	1139	12	in	in	ADP
ftr-497	1139	13	blank	blank	ADJ
ftr-497	1139	14	so	so	SCONJ
ftr-497	1139	15	that	that	SCONJ
ftr-497	1139	16	the	the	DET
ftr-497	1139	17	stock	stock	NOUN
ftr-497	1139	18	could	could	AUX
ftr-497	1139	19	be	be	AUX
ftr-497	1139	20	reissued	reissue	VERB
ftr-497	1139	21	to	to	ADP
ftr-497	1139	22	a	a	DET
ftr-497	1139	23	member	member	NOUN
ftr-497	1139	24	of	of	ADP
ftr-497	1139	25	decedent	decedent	PROPN
ftr-497	1139	26	's	's	PART
ftr-497	1139	27	family	family	NOUN
ftr-497	1139	28	.	.	PUNCT
ftr-497	1140	1	decedent	decedent	NOUN
ftr-497	1140	2	merely	merely	ADV
ftr-497	1140	3	used	use	VERB
ftr-497	1140	4	those	those	DET
ftr-497	1140	5	recipients	recipient	NOUN
ftr-497	1140	6	to	to	PART
ftr-497	1140	7	create	create	VERB
ftr-497	1140	8	gift	gift	NOUN
ftr-497	1140	9	tax	tax	NOUN
ftr-497	1140	10	exclusions	exclusion	NOUN
ftr-497	1140	11	to	to	PART
ftr-497	1140	12	avoid	avoid	VERB
ftr-497	1140	13	paying	pay	VERB
ftr-497	1140	14	gift	gift	NOUN
ftr-497	1140	15	tax	tax	NOUN
ftr-497	1140	16	on	on	ADP
ftr-497	1140	17	indirect	indirect	ADJ
ftr-497	1140	18	gifts	gift	NOUN
ftr-497	1140	19	to	to	ADP
ftr-497	1140	20	the	the	DET
ftr-497	1140	21	actual	actual	ADJ
ftr-497	1140	22	family	family	NOUN
ftr-497	1140	23	members	member	NOUN
ftr-497	1140	24	.	.	PUNCT
ftr-497	1141	1	"6	"6	NOUN
ftr-497	1141	2	it	it	PRON
ftr-497	1141	3	is	be	AUX
ftr-497	1141	4	difficult	difficult	ADJ
ftr-497	1141	5	to	to	PART
ftr-497	1141	6	know	know	VERB
ftr-497	1141	7	how	how	SCONJ
ftr-497	1141	8	widespread	widespread	ADJ
ftr-497	1141	9	heyen	heyen	NOUN
ftr-497	1141	10	-	-	PUNCT
ftr-497	1141	11	type	type	NOUN
ftr-497	1141	12	activity	activity	NOUN
ftr-497	1141	13	is	be	AUX
ftr-497	1141	14	.	.	PUNCT
ftr-497	1142	1	the	the	DET
ftr-497	1142	2	taxpayer	taxpayer	NOUN
ftr-497	1142	3	in	in	ADP
ftr-497	1142	4	heyen	heyen	NOUN
ftr-497	1142	5	filed	file	VERB
ftr-497	1142	6	a	a	DET
ftr-497	1142	7	gift	gift	NOUN
ftr-497	1142	8	tax	tax	NOUN
ftr-497	1142	9	return	return	NOUN
ftr-497	1142	10	(	(	PUNCT
ftr-497	1142	11	presumably	presumably	ADV
ftr-497	1142	12	because	because	SCONJ
ftr-497	1142	13	additional	additional	ADJ
ftr-497	1142	14	gifts	gift	NOUN
ftr-497	1142	15	not	not	PART
ftr-497	1142	16	within	within	ADP
ftr-497	1142	17	the	the	DET
ftr-497	1142	18	annual	annual	ADJ
ftr-497	1142	19	exclusion	exclusion	NOUN
ftr-497	1142	20	were	be	AUX
ftr-497	1142	21	made	make	VERB
ftr-497	1142	22	in	in	ADP
ftr-497	1142	23	the	the	DET
ftr-497	1142	24	same	same	ADJ
ftr-497	1142	25	year	year	NOUN
ftr-497	1142	26	)	)	PUNCT
ftr-497	1142	27	,	,	PUNCT
ftr-497	1142	28	and	and	CCONJ
ftr-497	1142	29	following	follow	VERB
ftr-497	1142	30	her	her	PRON
ftr-497	1142	31	death	death	NOUN
ftr-497	1142	32	the	the	DET
ftr-497	1142	33	return	return	NOUN
ftr-497	1142	34	was	be	AUX
ftr-497	1142	35	audited	audit	VERB
ftr-497	1142	36	,	,	PUNCT
ftr-497	1142	37	probably	probably	ADV
ftr-497	1142	38	in	in	ADP
ftr-497	1142	39	connection	connection	NOUN
ftr-497	1142	40	with	with	ADP
ftr-497	1142	41	the	the	DET
ftr-497	1142	42	audit	audit	NOUN
ftr-497	1142	43	of	of	ADP
ftr-497	1142	44	her	her	PRON
ftr-497	1142	45	estate	estate	NOUN
ftr-497	1142	46	.	.	PUNCT
ftr-497	1143	1	had	have	VERB
ftr-497	1143	2	no	no	DET
ftr-497	1143	3	gift	gift	NOUN
ftr-497	1143	4	tax	tax	NOUN
ftr-497	1143	5	return	return	NOUN
ftr-497	1143	6	been	be	AUX
ftr-497	1143	7	filed	file	VERB
ftr-497	1143	8	,	,	PUNCT
ftr-497	1143	9	and	and	CCONJ
ftr-497	1143	10	had	have	VERB
ftr-497	1143	11	decedent	decedent	PROPN
ftr-497	1143	12	's	's	PART
ftr-497	1143	13	death	death	NOUN
ftr-497	1143	14	occurred	occur	VERB
ftr-497	1143	15	163	163	NUM
ftr-497	1143	16	.	.	PUNCT
ftr-497	1144	1	heyen	heyen	PROPN
ftr-497	1144	2	v.	v.	ADP
ftr-497	1144	3	united	united	PROPN
ftr-497	1144	4	states	states	PROPN
ftr-497	1144	5	,	,	PUNCT
ftr-497	1144	6	945	945	NUM
ftr-497	1144	7	f.2d	f.2d	X
ftr-497	1144	8	359	359	NUM
ftr-497	1144	9	(	(	PUNCT
ftr-497	1144	10	10th	10th	ADJ
ftr-497	1144	11	cir	cir	NOUN
ftr-497	1144	12	.	.	PROPN
ftr-497	1144	13	1991	1991	NUM
ftr-497	1144	14	)	)	PUNCT
ftr-497	1144	15	.	.	PUNCT
ftr-497	1145	1	164	164	NUM
ftr-497	1145	2	.	.	PUNCT
ftr-497	1146	1	i	i	PRON
ftr-497	1146	2	d.	d.	PROPN
ftr-497	1146	3	at	at	ADP
ftr-497	1146	4	363	363	NUM
ftr-497	1146	5	.	.	PUNCT
ftr-497	1147	1	[	[	X
ftr-497	1147	2	vol	vol	NOUN
ftr-497	1147	3	1:7	1:7	NUM
ftr-497	1147	4	should	should	AUX
ftr-497	1147	5	we	we	PRON
ftr-497	1147	6	give	give	VERB
ftr-497	1147	7	away	away	ADP
ftr-497	1147	8	the	the	DET
ftr-497	1147	9	aual	aual	ADJ
ftr-497	1147	10	erclusion	erclusion	NOUN
ftr-497	1147	11	?	?	PUNCT
ftr-497	1148	1	several	several	ADJ
ftr-497	1148	2	years	year	NOUN
ftr-497	1148	3	after	after	ADP
ftr-497	1148	4	the	the	DET
ftr-497	1148	5	gifts	gift	NOUN
ftr-497	1148	6	,	,	PUNCT
ftr-497	1148	7	rather	rather	ADV
ftr-497	1148	8	than	than	ADP
ftr-497	1148	9	nine	nine	NUM
ftr-497	1148	10	months	month	NOUN
ftr-497	1148	11	after	after	ADV
ftr-497	1148	12	,	,	PUNCT
ftr-497	1148	13	it	it	PRON
ftr-497	1148	14	is	be	AUX
ftr-497	1148	15	questionable	questionable	ADJ
ftr-497	1148	16	whether	whether	SCONJ
ftr-497	1148	17	her	her	PRON
ftr-497	1148	18	actions	action	NOUN
ftr-497	1148	19	would	would	AUX
ftr-497	1148	20	have	have	AUX
ftr-497	1148	21	been	be	AUX
ftr-497	1148	22	discovered	discover	VERB
ftr-497	1148	23	.	.	PUNCT
ftr-497	1149	1	the	the	DET
ftr-497	1149	2	absence	absence	NOUN
ftr-497	1149	3	of	of	ADP
ftr-497	1149	4	a	a	DET
ftr-497	1149	5	spate	spate	NOUN
ftr-497	1149	6	of	of	ADP
ftr-497	1149	7	such	such	ADJ
ftr-497	1149	8	cases	case	NOUN
ftr-497	1149	9	does	do	AUX
ftr-497	1149	10	not	not	PART
ftr-497	1149	11	mean	mean	VERB
ftr-497	1149	12	that	that	SCONJ
ftr-497	1149	13	numerous	numerous	ADJ
ftr-497	1149	14	taxpayers	taxpayer	NOUN
ftr-497	1149	15	have	have	AUX
ftr-497	1149	16	not	not	PART
ftr-497	1149	17	used	use	VERB
ftr-497	1149	18	a	a	DET
ftr-497	1149	19	similar	similar	ADJ
ftr-497	1149	20	approach	approach	NOUN
ftr-497	1149	21	and	and	CCONJ
ftr-497	1149	22	been	be	AUX
ftr-497	1149	23	luckier	lucky	ADJ
ftr-497	1149	24	.	.	PUNCT
ftr-497	1150	1	the	the	DET
ftr-497	1150	2	lure	lure	NOUN
ftr-497	1150	3	of	of	ADP
ftr-497	1150	4	large	large	ADJ
ftr-497	1150	5	savings	saving	NOUN
ftr-497	1150	6	that	that	PRON
ftr-497	1150	7	use	use	NOUN
ftr-497	1150	8	of	of	ADP
ftr-497	1150	9	multiple	multiple	ADJ
ftr-497	1150	10	exclusions	exclusion	NOUN
ftr-497	1150	11	dangles	dangle	NOUN
ftr-497	1150	12	before	before	SCONJ
ftr-497	1150	13	the	the	DET
ftr-497	1150	14	taxpayer	taxpayer	NOUN
ftr-497	1150	15	suggests	suggest	VERB
ftr-497	1150	16	many	many	ADJ
ftr-497	1150	17	may	may	AUX
ftr-497	1150	18	have	have	AUX
ftr-497	1150	19	taken	take	VERB
ftr-497	1150	20	the	the	DET
ftr-497	1150	21	bait	bait	NOUN
ftr-497	1150	22	and	and	CCONJ
ftr-497	1150	23	gotten	get	VERB
ftr-497	1150	24	away	away	ADV
ftr-497	1150	25	.	.	PUNCT
ftr-497	1151	1	v.	v.	ADP
ftr-497	1151	2	various	various	ADJ
ftr-497	1151	3	approaches	approach	NOUN
ftr-497	1151	4	to	to	ADP
ftr-497	1151	5	modification	modification	NOUN
ftr-497	1151	6	a.	a.	NOUN
ftr-497	1151	7	reasons	reason	NOUN
ftr-497	1151	8	to	to	PART
ftr-497	1151	9	retain	retain	VERB
ftr-497	1151	10	and	and	CCONJ
ftr-497	1151	11	modif	modif	NOUN
ftr-497	1151	12	,	,	PUNCT
ftr-497	1151	13	the	the	DET
ftr-497	1151	14	combined	combined	ADJ
ftr-497	1151	15	effect	effect	NOUN
ftr-497	1151	16	of	of	ADP
ftr-497	1151	17	the	the	DET
ftr-497	1151	18	problems	problem	NOUN
ftr-497	1151	19	discussed	discuss	VERB
ftr-497	1151	20	above	above	ADV
ftr-497	1151	21	is	be	AUX
ftr-497	1151	22	sufficient	sufficient	ADJ
ftr-497	1151	23	to	to	PART
ftr-497	1151	24	cause	cause	VERB
ftr-497	1151	25	one	one	NUM
ftr-497	1151	26	to	to	PART
ftr-497	1151	27	wonder	wonder	VERB
ftr-497	1151	28	whether	whether	SCONJ
ftr-497	1151	29	the	the	DET
ftr-497	1151	30	annual	annual	ADJ
ftr-497	1151	31	exclusion	exclusion	NOUN
ftr-497	1151	32	should	should	AUX
ftr-497	1151	33	be	be	AUX
ftr-497	1151	34	eliminated	eliminate	VERB
ftr-497	1151	35	.	.	PUNCT
ftr-497	1152	1	if	if	SCONJ
ftr-497	1152	2	government	government	NOUN
ftr-497	1152	3	intrusion	intrusion	NOUN
ftr-497	1152	4	and	and	CCONJ
ftr-497	1152	5	administrative	administrative	ADJ
ftr-497	1152	6	concerns	concern	NOUN
ftr-497	1152	7	were	be	AUX
ftr-497	1152	8	not	not	PART
ftr-497	1152	9	an	an	DET
ftr-497	1152	10	issue	issue	NOUN
ftr-497	1152	11	,	,	PUNCT
ftr-497	1152	12	it	it	PRON
ftr-497	1152	13	might	might	AUX
ftr-497	1152	14	be	be	AUX
ftr-497	1152	15	most	most	ADV
ftr-497	1152	16	desirable	desirable	ADJ
ftr-497	1152	17	to	to	PART
ftr-497	1152	18	eliminate	eliminate	VERB
ftr-497	1152	19	the	the	DET
ftr-497	1152	20	exclusion	exclusion	NOUN
ftr-497	1152	21	.	.	PUNCT
ftr-497	1153	1	its	its	PRON
ftr-497	1153	2	elimination	elimination	NOUN
ftr-497	1153	3	would	would	AUX
ftr-497	1153	4	substantially	substantially	ADV
ftr-497	1153	5	reduce	reduce	VERB
ftr-497	1153	6	the	the	DET
ftr-497	1153	7	opportunities	opportunity	NOUN
ftr-497	1153	8	of	of	ADP
ftr-497	1153	9	those	those	DET
ftr-497	1153	10	persons	person	NOUN
ftr-497	1153	11	who	who	PRON
ftr-497	1153	12	are	be	AUX
ftr-497	1153	13	targets	target	NOUN
ftr-497	1153	14	of	of	ADP
ftr-497	1153	15	the	the	DET
ftr-497	1153	16	transfer	transfer	NOUN
ftr-497	1153	17	tax	tax	NOUN
ftr-497	1153	18	system	system	NOUN
ftr-497	1153	19	to	to	PART
ftr-497	1153	20	avoid	avoid	VERB
ftr-497	1153	21	its	its	PRON
ftr-497	1153	22	application	application	NOUN
ftr-497	1153	23	and	and	CCONJ
ftr-497	1153	24	would	would	AUX
ftr-497	1153	25	also	also	ADV
ftr-497	1153	26	eliminate	eliminate	VERB
ftr-497	1153	27	the	the	DET
ftr-497	1153	28	other	other	ADJ
ftr-497	1153	29	problems	problem	NOUN
ftr-497	1153	30	discussed	discuss	VERB
ftr-497	1153	31	above	above	ADV
ftr-497	1153	32	.	.	PUNCT
ftr-497	1154	1	however	however	ADV
ftr-497	1154	2	,	,	PUNCT
ftr-497	1154	3	the	the	DET
ftr-497	1154	4	original	original	ADJ
ftr-497	1154	5	concerns	concern	NOUN
ftr-497	1154	6	of	of	ADP
ftr-497	1154	7	congress	congress	PROPN
ftr-497	1154	8	regarding	regard	VERB
ftr-497	1154	9	the	the	DET
ftr-497	1154	10	reporting	reporting	NOUN
ftr-497	1154	11	of	of	ADP
ftr-497	1154	12	small	small	ADJ
ftr-497	1154	13	gifts	gift	NOUN
ftr-497	1154	14	are	be	AUX
ftr-497	1154	15	still	still	ADV
ftr-497	1154	16	present	present	ADJ
ftr-497	1154	17	.	.	PUNCT
ftr-497	1155	1	from	from	ADP
ftr-497	1155	2	the	the	DET
ftr-497	1155	3	taxpayer	taxpayer	NOUN
ftr-497	1155	4	's	's	PART
ftr-497	1155	5	perspective	perspective	NOUN
ftr-497	1155	6	,	,	PUNCT
ftr-497	1155	7	there	there	PRON
ftr-497	1155	8	is	be	VERB
ftr-497	1155	9	a	a	DET
ftr-497	1155	10	significant	significant	ADJ
ftr-497	1155	11	issue	issue	NOUN
ftr-497	1155	12	of	of	ADP
ftr-497	1155	13	governmental	governmental	ADJ
ftr-497	1155	14	intrusion	intrusion	NOUN
ftr-497	1155	15	.	.	PUNCT
ftr-497	1156	1	not	not	PART
ftr-497	1156	2	every	every	DET
ftr-497	1156	3	gift	gift	NOUN
ftr-497	1156	4	represents	represent	VERB
ftr-497	1156	5	a	a	DET
ftr-497	1156	6	transfer	transfer	NOUN
ftr-497	1156	7	of	of	ADP
ftr-497	1156	8	wealth	wealth	NOUN
ftr-497	1156	9	sufficiently	sufficiently	ADV
ftr-497	1156	10	substantial	substantial	ADJ
ftr-497	1156	11	as	as	SCONJ
ftr-497	1156	12	to	to	PART
ftr-497	1156	13	justify	justify	VERB
ftr-497	1156	14	the	the	DET
ftr-497	1156	15	imposition	imposition	NOUN
ftr-497	1156	16	of	of	ADP
ftr-497	1156	17	obligations	obligation	NOUN
ftr-497	1156	18	to	to	PART
ftr-497	1156	19	report	report	VERB
ftr-497	1156	20	the	the	DET
ftr-497	1156	21	transfer	transfer	NOUN
ftr-497	1156	22	and	and	CCONJ
ftr-497	1156	23	pay	pay	VERB
ftr-497	1156	24	tax	tax	NOUN
ftr-497	1156	25	thereon	thereon	NOUN
ftr-497	1156	26	(	(	PUNCT
ftr-497	1156	27	or	or	CCONJ
ftr-497	1156	28	report	report	VERB
ftr-497	1156	29	the	the	DET
ftr-497	1156	30	use	use	NOUN
ftr-497	1156	31	of	of	ADP
ftr-497	1156	32	unified	unified	ADJ
ftr-497	1156	33	credit	credit	NOUN
ftr-497	1156	34	)	)	PUNCT
ftr-497	1156	35	.	.	PUNCT
ftr-497	1157	1	whether	whether	SCONJ
ftr-497	1157	2	it	it	PRON
ftr-497	1157	3	is	be	AUX
ftr-497	1157	4	a	a	DET
ftr-497	1157	5	wealthy	wealthy	ADJ
ftr-497	1157	6	person	person	NOUN
ftr-497	1157	7	or	or	CCONJ
ftr-497	1157	8	a	a	DET
ftr-497	1157	9	not	not	PART
ftr-497	1157	10	so	so	ADV
ftr-497	1157	11	wealthy	wealthy	ADJ
ftr-497	1157	12	person	person	NOUN
ftr-497	1157	13	who	who	PRON
ftr-497	1157	14	takes	take	VERB
ftr-497	1157	15	a	a	DET
ftr-497	1157	16	friend	friend	NOUN
ftr-497	1157	17	to	to	ADP
ftr-497	1157	18	dinner	dinner	NOUN
ftr-497	1157	19	to	to	PART
ftr-497	1157	20	celebrate	celebrate	VERB
ftr-497	1157	21	the	the	DET
ftr-497	1157	22	friend	friend	NOUN
ftr-497	1157	23	's	's	PART
ftr-497	1157	24	birthday	birthday	NOUN
ftr-497	1157	25	or	or	CCONJ
ftr-497	1157	26	promotion	promotion	NOUN
ftr-497	1157	27	,	,	PUNCT
ftr-497	1157	28	or	or	CCONJ
ftr-497	1157	29	other	other	ADJ
ftr-497	1157	30	event	event	NOUN
ftr-497	1157	31	,	,	PUNCT
ftr-497	1157	32	neither	neither	CCONJ
ftr-497	1157	33	will	will	AUX
ftr-497	1157	34	likely	likely	ADV
ftr-497	1157	35	be	be	AUX
ftr-497	1157	36	willing	willing	ADJ
ftr-497	1157	37	to	to	PART
ftr-497	1157	38	tolerate	tolerate	VERB
ftr-497	1157	39	a	a	DET
ftr-497	1157	40	transfer	transfer	NOUN
ftr-497	1157	41	tax	tax	NOUN
ftr-497	1157	42	system	system	NOUN
ftr-497	1157	43	so	so	ADV
ftr-497	1157	44	severe	severe	ADJ
ftr-497	1157	45	that	that	SCONJ
ftr-497	1157	46	the	the	DET
ftr-497	1157	47	dinner	dinner	NOUN
ftr-497	1157	48	has	have	VERB
ftr-497	1157	49	to	to	PART
ftr-497	1157	50	be	be	AUX
ftr-497	1157	51	reported	report	VERB
ftr-497	1157	52	on	on	ADP
ftr-497	1157	53	a	a	DET
ftr-497	1157	54	gift	gift	NOUN
ftr-497	1157	55	tax	tax	NOUN
ftr-497	1157	56	return	return	NOUN
ftr-497	1157	57	.	.	PUNCT
ftr-497	1158	1	the	the	DET
ftr-497	1158	2	kindness	kindness	NOUN
ftr-497	1158	3	of	of	ADP
ftr-497	1158	4	all	all	DET
ftr-497	1158	5	those	those	PRON
ftr-497	1158	6	who	who	PRON
ftr-497	1158	7	would	would	AUX
ftr-497	1158	8	enliven	enliven	VERB
ftr-497	1158	9	the	the	DET
ftr-497	1158	10	day	day	NOUN
ftr-497	1158	11	of	of	ADP
ftr-497	1158	12	another	another	PRON
ftr-497	1158	13	by	by	ADP
ftr-497	1158	14	a	a	DET
ftr-497	1158	15	simple	simple	ADJ
ftr-497	1158	16	generous	generous	ADJ
ftr-497	1158	17	gesture	gesture	NOUN
ftr-497	1158	18	should	should	AUX
ftr-497	1158	19	not	not	PART
ftr-497	1158	20	be	be	AUX
ftr-497	1158	21	clouded	cloud	VERB
ftr-497	1158	22	by	by	ADP
ftr-497	1158	23	concerns	concern	NOUN
ftr-497	1158	24	of	of	ADP
ftr-497	1158	25	reporting	reporting	NOUN
ftr-497	1158	26	gifts	gift	NOUN
ftr-497	1158	27	and	and	CCONJ
ftr-497	1158	28	calculating	calculate	VERB
ftr-497	1158	29	credits	credit	NOUN
ftr-497	1158	30	,	,	PUNCT
ftr-497	1158	31	especially	especially	ADV
ftr-497	1158	32	where	where	SCONJ
ftr-497	1158	33	no	no	DET
ftr-497	1158	34	enduring	endure	VERB
ftr-497	1158	35	transfer	transfer	NOUN
ftr-497	1158	36	of	of	ADP
ftr-497	1158	37	wealth	wealth	NOUN
ftr-497	1158	38	occurs	occur	VERB
ftr-497	1158	39	.	.	PUNCT
ftr-497	1159	1	in	in	ADP
ftr-497	1159	2	addition	addition	NOUN
ftr-497	1159	3	,	,	PUNCT
ftr-497	1159	4	the	the	DET
ftr-497	1159	5	internal	internal	ADJ
ftr-497	1159	6	revenue	revenue	NOUN
ftr-497	1159	7	service	service	NOUN
ftr-497	1159	8	has	have	VERB
ftr-497	1159	9	very	very	ADV
ftr-497	1159	10	limited	limited	ADJ
ftr-497	1159	11	resources	resource	NOUN
ftr-497	1159	12	to	to	PART
ftr-497	1159	13	deal	deal	VERB
ftr-497	1159	14	with	with	ADP
ftr-497	1159	15	the	the	DET
ftr-497	1159	16	millions	million	NOUN
ftr-497	1159	17	of	of	ADP
ftr-497	1159	18	tax	tax	NOUN
ftr-497	1159	19	returns	return	NOUN
ftr-497	1159	20	it	it	PRON
ftr-497	1159	21	already	already	ADV
ftr-497	1159	22	receives	receive	VERB
ftr-497	1159	23	each	each	DET
ftr-497	1159	24	year16	year16	NOUN
ftr-497	1159	25	if	if	SCONJ
ftr-497	1159	26	every	every	DET
ftr-497	1159	27	transfer	transfer	NOUN
ftr-497	1159	28	in	in	ADP
ftr-497	1159	29	excess	excess	NOUN
ftr-497	1159	30	of	of	ADP
ftr-497	1159	31	support	support	NOUN
ftr-497	1159	32	,	,	PUNCT
ftr-497	1159	33	very	very	ADV
ftr-497	1159	34	broadly	broadly	ADV
ftr-497	1159	35	defined	define	VERB
ftr-497	1159	36	,	,	PUNCT
ftr-497	1159	37	were	be	AUX
ftr-497	1159	38	reported	report	VERB
ftr-497	1159	39	to	to	ADP
ftr-497	1159	40	the	the	DET
ftr-497	1159	41	service	service	NOUN
ftr-497	1159	42	,	,	PUNCT
ftr-497	1159	43	either	either	CCONJ
ftr-497	1159	44	it	it	PRON
ftr-497	1159	45	would	would	AUX
ftr-497	1159	46	be	be	AUX
ftr-497	1159	47	hopelessly	hopelessly	ADV
ftr-497	1159	48	bogged	bogge	VERB
ftr-497	1159	49	down	down	ADV
ftr-497	1159	50	,	,	PUNCT
ftr-497	1159	51	or	or	CCONJ
ftr-497	1159	52	,	,	PUNCT
ftr-497	1159	53	as	as	SCONJ
ftr-497	1159	54	is	be	AUX
ftr-497	1159	55	more	more	ADV
ftr-497	1159	56	likely	likely	ADJ
ftr-497	1159	57	the	the	DET
ftr-497	1159	58	case	case	NOUN
ftr-497	1159	59	,	,	PUNCT
ftr-497	1159	60	would	would	AUX
ftr-497	1159	61	simply	simply	ADV
ftr-497	1159	62	ignore	ignore	VERB
ftr-497	1159	63	the	the	DET
ftr-497	1159	64	returns	return	NOUN
ftr-497	1159	65	.	.	PUNCT
ftr-497	1160	1	furthermore	furthermore	ADV
ftr-497	1160	2	,	,	PUNCT
ftr-497	1160	3	many	many	ADJ
ftr-497	1160	4	,	,	PUNCT
ftr-497	1160	5	if	if	SCONJ
ftr-497	1160	6	not	not	PART
ftr-497	1160	7	most	most	ADJ
ftr-497	1160	8	,	,	PUNCT
ftr-497	1160	9	taxpayers	taxpayer	NOUN
ftr-497	1160	10	would	would	AUX
ftr-497	1160	11	probably	probably	ADV
ftr-497	1160	12	ignore	ignore	VERB
ftr-497	1160	13	the	the	DET
ftr-497	1160	14	return	return	NOUN
ftr-497	1160	15	requirements	requirement	NOUN
ftr-497	1160	16	.	.	PUNCT
ftr-497	1161	1	also	also	ADV
ftr-497	1161	2	,	,	PUNCT
ftr-497	1161	3	defining	define	VERB
ftr-497	1161	4	"	"	PUNCT
ftr-497	1161	5	support	support	NOUN
ftr-497	1161	6	"	"	PUNCT
ftr-497	1161	7	in	in	ADP
ftr-497	1161	8	the	the	DET
ftr-497	1161	9	broad	broad	ADJ
ftr-497	1161	10	manner	manner	NOUN
ftr-497	1161	11	that	that	PRON
ftr-497	1161	12	would	would	AUX
ftr-497	1161	13	likely	likely	ADV
ftr-497	1161	14	be	be	AUX
ftr-497	1161	15	required	require	VERB
ftr-497	1161	16	if	if	SCONJ
ftr-497	1161	17	the	the	DET
ftr-497	1161	18	annual	annual	ADJ
ftr-497	1161	19	exclusion	exclusion	NOUN
ftr-497	1161	20	were	be	AUX
ftr-497	1161	21	eliminated	eliminate	VERB
ftr-497	1161	22	would	would	AUX
ftr-497	1161	23	be	be	AUX
ftr-497	1161	24	very	very	ADV
ftr-497	1161	25	difficult	difficult	ADJ
ftr-497	1161	26	and	and	CCONJ
ftr-497	1161	27	might	might	AUX
ftr-497	1161	28	permit	permit	VERB
ftr-497	1161	29	165	165	NUM
ftr-497	1161	30	.	.	PUNCT
ftr-497	1162	1	irs	irs	PROPN
ftr-497	1162	2	statistics	statistic	NOUN
ftr-497	1162	3	show	show	VERB
ftr-497	1162	4	audit	audit	NOUN
ftr-497	1162	5	rates	rate	NOUN
ftr-497	1162	6	stable	stable	ADJ
ftr-497	1162	7	for	for	ADP
ftr-497	1162	8	individuals	individual	NOUN
ftr-497	1162	9	.	.	PUNCT
ftr-497	1163	1	increasing	increase	VERB
ftr-497	1163	2	for	for	ADP
ftr-497	1163	3	others	other	NOUN
ftr-497	1163	4	.	.	PUNCT
ftr-497	1164	1	daily	daily	ADJ
ftr-497	1164	2	tax	tax	PROPN
ftr-497	1164	3	rep	rep	PROPN
ftr-497	1164	4	.	.	PROPN
ftr-497	1164	5	(	(	PUNCT
ftr-497	1164	6	bna	bna	PROPN
ftr-497	1164	7	)	)	PUNCT
ftr-497	1164	8	no	no	NOUN
ftr-497	1164	9	.	.	NOUN
ftr-497	1164	10	108	108	NUM
ftr-497	1164	11	,	,	PUNCT
ftr-497	1164	12	at	at	ADP
ftr-497	1164	13	(	(	PUNCT
ftr-497	1164	14	lexis	lexis	NOUN
ftr-497	1164	15	)	)	PUNCT
ftr-497	1164	16	d7	d7	PROPN
ftr-497	1164	17	(	(	PUNCT
ftr-497	1164	18	june	june	PROPN
ftr-497	1164	19	8	8	NUM
ftr-497	1164	20	.	.	NOUN
ftr-497	1164	21	1993	1993	NUM
ftr-497	1164	22	)	)	PUNCT
ftr-497	1164	23	(	(	PUNCT
ftr-497	1164	24	reporting	report	VERB
ftr-497	1164	25	audit	audit	NOUN
ftr-497	1164	26	rates	rate	NOUN
ftr-497	1164	27	for	for	ADP
ftr-497	1164	28	individuals	individual	NOUN
ftr-497	1164	29	at	at	ADP
ftr-497	1164	30	0.91	0.91	NUM
ftr-497	1164	31	%	%	NOUN
ftr-497	1164	32	and	and	CCONJ
ftr-497	1164	33	most	most	ADJ
ftr-497	1164	34	other	other	ADJ
ftr-497	1164	35	rates	rate	NOUN
ftr-497	1164	36	around	around	ADP
ftr-497	1164	37	five	five	NUM
ftr-497	1164	38	percent	percent	NOUN
ftr-497	1164	39	or	or	CCONJ
ftr-497	1164	40	below	below	ADP
ftr-497	1164	41	)	)	PUNCT
ftr-497	1164	42	.	.	PUNCT
ftr-497	1165	1	19931	19931	NUM
ftr-497	1165	2	florida	florida	PROPN
ftr-497	1165	3	tax	tax	PROPN
ftr-497	1165	4	review	review	NOUN
ftr-497	1165	5	significant	significant	ADJ
ftr-497	1165	6	untaxed	untaxed	ADJ
ftr-497	1165	7	wealth	wealth	NOUN
ftr-497	1165	8	transfers	transfer	NOUN
ftr-497	1165	9	to	to	PART
ftr-497	1165	10	be	be	AUX
ftr-497	1165	11	made	make	VERB
ftr-497	1165	12	under	under	ADP
ftr-497	1165	13	the	the	DET
ftr-497	1165	14	new	new	ADJ
ftr-497	1165	15	system	system	NOUN
ftr-497	1165	16	as	as	ADV
ftr-497	1165	17	easily	easily	ADV
ftr-497	1165	18	as	as	SCONJ
ftr-497	1165	19	they	they	PRON
ftr-497	1165	20	are	be	AUX
ftr-497	1165	21	under	under	ADP
ftr-497	1165	22	the	the	DET
ftr-497	1165	23	exclusion	exclusion	NOUN
ftr-497	1165	24	.	.	PUNCT
ftr-497	1166	1	66	66	NUM
ftr-497	1166	2	nonetheless	nonetheless	ADV
ftr-497	1166	3	,	,	PUNCT
ftr-497	1166	4	change	change	NOUN
ftr-497	1166	5	is	be	AUX
ftr-497	1166	6	plainly	plainly	ADV
ftr-497	1166	7	needed	need	VERB
ftr-497	1166	8	.	.	PUNCT
ftr-497	1167	1	congress	congress	PROPN
ftr-497	1167	2	did	do	AUX
ftr-497	1167	3	not	not	PART
ftr-497	1167	4	acknowledge	acknowledge	VERB
ftr-497	1167	5	any	any	DET
ftr-497	1167	6	change	change	NOUN
ftr-497	1167	7	in	in	ADP
ftr-497	1167	8	the	the	DET
ftr-497	1167	9	annual	annual	ADJ
ftr-497	1167	10	exclusion	exclusion	NOUN
ftr-497	1167	11	's	's	PART
ftr-497	1167	12	purpose	purpose	NOUN
ftr-497	1167	13	in	in	ADP
ftr-497	1167	14	1981	1981	NUM
ftr-497	1167	15	when	when	SCONJ
ftr-497	1167	16	it	it	PRON
ftr-497	1167	17	increased	increase	VERB
ftr-497	1167	18	the	the	DET
ftr-497	1167	19	exclusion	exclusion	NOUN
ftr-497	1167	20	limit	limit	NOUN
ftr-497	1167	21	from	from	ADP
ftr-497	1167	22	$	$	SYM
ftr-497	1167	23	3,000/$6,000	3,000/$6,000	NUM
ftr-497	1167	24	to	to	ADP
ftr-497	1167	25	$	$	SYM
ftr-497	1167	26	10,000/$20,000.167	10,000/$20,000.167	NUM
ftr-497	1167	27	admittedly	admittedly	ADV
ftr-497	1167	28	,	,	PUNCT
ftr-497	1167	29	the	the	DET
ftr-497	1167	30	concerns	concern	NOUN
ftr-497	1167	31	about	about	ADP
ftr-497	1167	32	the	the	DET
ftr-497	1167	33	gift	gift	NOUN
ftr-497	1167	34	taxation	taxation	NOUN
ftr-497	1167	35	of	of	ADP
ftr-497	1167	36	transfers	transfer	NOUN
ftr-497	1167	37	for	for	ADP
ftr-497	1167	38	education	education	NOUN
ftr-497	1167	39	and	and	CCONJ
ftr-497	1167	40	medical	medical	ADJ
ftr-497	1167	41	care	care	NOUN
ftr-497	1167	42	expressed	express	VERB
ftr-497	1167	43	at	at	ADP
ftr-497	1167	44	that	that	DET
ftr-497	1167	45	time	time	NOUN
ftr-497	1167	46	deserved	deserve	VERB
ftr-497	1167	47	some	some	DET
ftr-497	1167	48	response	response	NOUN
ftr-497	1167	49	and	and	CCONJ
ftr-497	1167	50	the	the	DET
ftr-497	1167	51	increased	increase	VERB
ftr-497	1167	52	exclusion	exclusion	NOUN
ftr-497	1167	53	may	may	AUX
ftr-497	1167	54	have	have	AUX
ftr-497	1167	55	been	be	AUX
ftr-497	1167	56	a	a	DET
ftr-497	1167	57	part	part	NOUN
ftr-497	1167	58	of	of	ADP
ftr-497	1167	59	that	that	DET
ftr-497	1167	60	response	response	NOUN
ftr-497	1167	61	.	.	PUNCT
ftr-497	1168	1	but	but	CCONJ
ftr-497	1168	2	,	,	PUNCT
ftr-497	1168	3	there	there	PRON
ftr-497	1168	4	are	be	VERB
ftr-497	1168	5	other	other	ADJ
ftr-497	1168	6	responses	response	NOUN
ftr-497	1168	7	that	that	PRON
ftr-497	1168	8	could	could	AUX
ftr-497	1168	9	be	be	AUX
ftr-497	1168	10	made	make	VERB
ftr-497	1168	11	which	which	PRON
ftr-497	1168	12	would	would	AUX
ftr-497	1168	13	not	not	PART
ftr-497	1168	14	increase	increase	VERB
ftr-497	1168	15	vertical	vertical	ADJ
ftr-497	1168	16	inequity	inequity	NOUN
ftr-497	1168	17	in	in	ADP
ftr-497	1168	18	the	the	DET
ftr-497	1168	19	system	system	NOUN
ftr-497	1168	20	or	or	CCONJ
ftr-497	1168	21	contribute	contribute	VERB
ftr-497	1168	22	to	to	ADP
ftr-497	1168	23	horizontal	horizontal	ADJ
ftr-497	1168	24	inequity	inequity	NOUN
ftr-497	1168	25	.	.	PUNCT
ftr-497	1169	1	if	if	SCONJ
ftr-497	1169	2	in	in	ADP
ftr-497	1169	3	1981	1981	NUM
ftr-497	1169	4	congress	congress	PROPN
ftr-497	1169	5	intended	intend	VERB
ftr-497	1169	6	,	,	PUNCT
ftr-497	1169	7	without	without	ADP
ftr-497	1169	8	expressly	expressly	ADV
ftr-497	1169	9	saying	say	VERB
ftr-497	1169	10	so	so	ADV
ftr-497	1169	11	,	,	PUNCT
ftr-497	1169	12	to	to	PART
ftr-497	1169	13	change	change	VERB
ftr-497	1169	14	the	the	DET
ftr-497	1169	15	policy	policy	NOUN
ftr-497	1169	16	behind	behind	ADP
ftr-497	1169	17	the	the	DET
ftr-497	1169	18	annual	annual	ADJ
ftr-497	1169	19	exclusion	exclusion	NOUN
ftr-497	1169	20	away	away	ADV
ftr-497	1169	21	from	from	ADP
ftr-497	1169	22	the	the	DET
ftr-497	1169	23	bases	basis	NOUN
ftr-497	1169	24	of	of	ADP
ftr-497	1169	25	administrative	administrative	ADJ
ftr-497	1169	26	convenience	convenience	NOUN
ftr-497	1169	27	and	and	CCONJ
ftr-497	1169	28	freedom	freedom	NOUN
ftr-497	1169	29	from	from	ADP
ftr-497	1169	30	government	government	NOUN
ftr-497	1169	31	intrusion	intrusion	NOUN
ftr-497	1169	32	,	,	PUNCT
ftr-497	1169	33	it	it	PRON
ftr-497	1169	34	was	be	AUX
ftr-497	1169	35	wrong	wrong	ADJ
ftr-497	1169	36	to	to	PART
ftr-497	1169	37	do	do	VERB
ftr-497	1169	38	so	so	ADV
ftr-497	1169	39	.	.	PUNCT
ftr-497	1170	1	there	there	PRON
ftr-497	1170	2	are	be	VERB
ftr-497	1170	3	other	other	ADJ
ftr-497	1170	4	ways	way	NOUN
ftr-497	1170	5	to	to	PART
ftr-497	1170	6	permit	permit	VERB
ftr-497	1170	7	support	support	NOUN
ftr-497	1170	8	-	-	PUNCT
ftr-497	1170	9	type	type	NOUN
ftr-497	1170	10	transfers	transfer	NOUN
ftr-497	1170	11	to	to	PART
ftr-497	1170	12	be	be	AUX
ftr-497	1170	13	made	make	VERB
ftr-497	1170	14	tax	tax	NOUN
ftr-497	1170	15	-	-	PUNCT
ftr-497	1170	16	free	free	ADJ
ftr-497	1170	17	,	,	PUNCT
ftr-497	1170	18	as	as	SCONJ
ftr-497	1170	19	will	will	AUX
ftr-497	1170	20	be	be	AUX
ftr-497	1170	21	discussed	discuss	VERB
ftr-497	1170	22	below	below	ADV
ftr-497	1170	23	.	.	PUNCT
ftr-497	1171	1	accordingly	accordingly	ADV
ftr-497	1171	2	,	,	PUNCT
ftr-497	1171	3	there	there	PRON
ftr-497	1171	4	is	be	VERB
ftr-497	1171	5	no	no	DET
ftr-497	1171	6	need	need	NOUN
ftr-497	1171	7	to	to	PART
ftr-497	1171	8	set	set	VERB
ftr-497	1171	9	the	the	DET
ftr-497	1171	10	annual	annual	ADJ
ftr-497	1171	11	exclusion	exclusion	NOUN
ftr-497	1171	12	at	at	ADP
ftr-497	1171	13	a	a	DET
ftr-497	1171	14	level	level	NOUN
ftr-497	1171	15	intended	intend	VERB
ftr-497	1171	16	to	to	PART
ftr-497	1171	17	protect	protect	VERB
ftr-497	1171	18	from	from	ADP
ftr-497	1171	19	tax	tax	NOUN
ftr-497	1171	20	support	support	NOUN
ftr-497	1171	21	-	-	PUNCT
ftr-497	1171	22	type	type	NOUN
ftr-497	1171	23	transfers	transfer	NOUN
ftr-497	1171	24	to	to	ADP
ftr-497	1171	25	adult	adult	VERB
ftr-497	1171	26	children	child	NOUN
ftr-497	1171	27	and	and	CCONJ
ftr-497	1171	28	to	to	ADP
ftr-497	1171	29	the	the	DET
ftr-497	1171	30	ill	ill	ADJ
ftr-497	1171	31	or	or	CCONJ
ftr-497	1171	32	infirm	infirm	ADJ
ftr-497	1171	33	,	,	PUNCT
ftr-497	1171	34	but	but	CCONJ
ftr-497	1171	35	which	which	PRON
ftr-497	1171	36	also	also	ADV
ftr-497	1171	37	allows	allow	VERB
ftr-497	1171	38	significant	significant	ADJ
ftr-497	1171	39	transfers	transfer	NOUN
ftr-497	1171	40	of	of	ADP
ftr-497	1171	41	wealth	wealth	NOUN
ftr-497	1171	42	having	have	VERB
ftr-497	1171	43	nothing	nothing	PRON
ftr-497	1171	44	to	to	PART
ftr-497	1171	45	do	do	VERB
ftr-497	1171	46	with	with	ADP
ftr-497	1171	47	support	support	NOUN
ftr-497	1171	48	.	.	PUNCT
ftr-497	1172	1	if	if	SCONJ
ftr-497	1172	2	the	the	DET
ftr-497	1172	3	transfer	transfer	NOUN
ftr-497	1172	4	tax	tax	NOUN
ftr-497	1172	5	burden	burden	NOUN
ftr-497	1172	6	is	be	AUX
ftr-497	1172	7	too	too	ADV
ftr-497	1172	8	heavy	heavy	ADJ
ftr-497	1172	9	,	,	PUNCT
ftr-497	1172	10	congress	congress	PROPN
ftr-497	1172	11	should	should	AUX
ftr-497	1172	12	change	change	VERB
ftr-497	1172	13	the	the	DET
ftr-497	1172	14	transfer	transfer	NOUN
ftr-497	1172	15	tax	tax	NOUN
ftr-497	1172	16	rate	rate	NOUN
ftr-497	1172	17	structure	structure	NOUN
ftr-497	1172	18	in	in	ADP
ftr-497	1172	19	an	an	DET
ftr-497	1172	20	open	open	ADJ
ftr-497	1172	21	,	,	PUNCT
ftr-497	1172	22	direct	direct	ADJ
ftr-497	1172	23	means	mean	NOUN
ftr-497	1172	24	of	of	ADP
ftr-497	1172	25	correcting	correct	VERB
ftr-497	1172	26	the	the	DET
ftr-497	1172	27	problem	problem	NOUN
ftr-497	1172	28	,	,	PUNCT
ftr-497	1172	29	rather	rather	ADV
ftr-497	1172	30	than	than	ADP
ftr-497	1172	31	through	through	ADP
ftr-497	1172	32	an	an	DET
ftr-497	1172	33	exclusion	exclusion	NOUN
ftr-497	1172	34	that	that	SCONJ
ftr-497	1172	35	some	some	DET
ftr-497	1172	36	use	use	NOUN
ftr-497	1172	37	,	,	PUNCT
ftr-497	1172	38	some	some	PRON
ftr-497	1172	39	could	could	AUX
ftr-497	1172	40	use	use	VERB
ftr-497	1172	41	but	but	CCONJ
ftr-497	1172	42	do	do	VERB
ftr-497	1172	43	not	not	PART
ftr-497	1172	44	because	because	SCONJ
ftr-497	1172	45	they	they	PRON
ftr-497	1172	46	are	be	AUX
ftr-497	1172	47	not	not	PART
ftr-497	1172	48	aware	aware	ADJ
ftr-497	1172	49	of	of	ADP
ftr-497	1172	50	it	it	PRON
ftr-497	1172	51	,	,	PUNCT
ftr-497	1172	52	and	and	CCONJ
ftr-497	1172	53	some	some	PRON
ftr-497	1172	54	can	can	AUX
ftr-497	1172	55	not	not	PART
ftr-497	1172	56	use	use	VERB
ftr-497	1172	57	.	.	PUNCT
ftr-497	1173	1	taking	take	VERB
ftr-497	1173	2	into	into	ADP
ftr-497	1173	3	account	account	NOUN
ftr-497	1173	4	the	the	DET
ftr-497	1173	5	administrative	administrative	ADJ
ftr-497	1173	6	need	need	NOUN
ftr-497	1173	7	for	for	ADP
ftr-497	1173	8	some	some	DET
ftr-497	1173	9	form	form	NOUN
ftr-497	1173	10	of	of	ADP
ftr-497	1173	11	annual	annual	ADJ
ftr-497	1173	12	exclusion	exclusion	NOUN
ftr-497	1173	13	and	and	CCONJ
ftr-497	1173	14	the	the	DET
ftr-497	1173	15	demonstrated	demonstrate	VERB
ftr-497	1173	16	problems	problem	NOUN
ftr-497	1173	17	with	with	ADP
ftr-497	1173	18	the	the	DET
ftr-497	1173	19	current	current	ADJ
ftr-497	1173	20	form	form	NOUN
ftr-497	1173	21	,	,	PUNCT
ftr-497	1173	22	there	there	PRON
ftr-497	1173	23	is	be	VERB
ftr-497	1173	24	a	a	DET
ftr-497	1173	25	preference	preference	NOUN
ftr-497	1173	26	for	for	ADP
ftr-497	1173	27	designing	design	VERB
ftr-497	1173	28	a	a	DET
ftr-497	1173	29	system	system	NOUN
ftr-497	1173	30	under	under	ADP
ftr-497	1173	31	which	which	PRON
ftr-497	1173	32	:	:	PUNCT
ftr-497	1173	33	(	(	PUNCT
ftr-497	1173	34	i	i	NOUN
ftr-497	1173	35	)	)	PUNCT
ftr-497	1173	36	transfers	transfer	NOUN
ftr-497	1173	37	for	for	ADP
ftr-497	1173	38	current	current	ADJ
ftr-497	1173	39	support	support	NOUN
ftr-497	1173	40	,	,	PUNCT
ftr-497	1173	41	which	which	PRON
ftr-497	1173	42	do	do	AUX
ftr-497	1173	43	not	not	PART
ftr-497	1173	44	transfer	transfer	VERB
ftr-497	1173	45	lasting	lasting	ADJ
ftr-497	1173	46	tangible	tangible	ADJ
ftr-497	1173	47	wealth	wealth	NOUN
ftr-497	1173	48	,	,	PUNCT
ftr-497	1173	49	are	be	AUX
ftr-497	1173	50	not	not	PART
ftr-497	1173	51	required	require	VERB
ftr-497	1173	52	to	to	PART
ftr-497	1173	53	be	be	AUX
ftr-497	1173	54	reported	report	VERB
ftr-497	1173	55	,	,	PUNCT
ftr-497	1173	56	even	even	ADV
ftr-497	1173	57	if	if	SCONJ
ftr-497	1173	58	made	make	VERB
ftr-497	1173	59	to	to	ADP
ftr-497	1173	60	persons	person	NOUN
ftr-497	1173	61	who	who	PRON
ftr-497	1173	62	are	be	AUX
ftr-497	1173	63	not	not	PART
ftr-497	1173	64	legally	legally	ADV
ftr-497	1173	65	entitled	entitle	VERB
ftr-497	1173	66	to	to	PART
ftr-497	1173	67	support	support	VERB
ftr-497	1173	68	;	;	PUNCT
ftr-497	1173	69	(	(	PUNCT
ftr-497	1173	70	ii	ii	NOUN
ftr-497	1173	71	)	)	PUNCT
ftr-497	1173	72	tax	tax	NOUN
ftr-497	1173	73	-	-	PUNCT
ftr-497	1173	74	free	free	ADJ
ftr-497	1173	75	transfers	transfer	NOUN
ftr-497	1173	76	that	that	PRON
ftr-497	1173	77	are	be	AUX
ftr-497	1173	78	not	not	PART
ftr-497	1173	79	for	for	ADP
ftr-497	1173	80	current	current	ADJ
ftr-497	1173	81	support	support	NOUN
ftr-497	1173	82	are	be	AUX
ftr-497	1173	83	both	both	PRON
ftr-497	1173	84	limited	limited	ADJ
ftr-497	1173	85	and	and	CCONJ
ftr-497	1173	86	reported	report	VERB
ftr-497	1173	87	in	in	ADP
ftr-497	1173	88	a	a	DET
ftr-497	1173	89	useful	useful	ADJ
ftr-497	1173	90	fashion	fashion	NOUN
ftr-497	1173	91	;	;	PUNCT
ftr-497	1173	92	and	and	CCONJ
ftr-497	1173	93	(	(	PUNCT
ftr-497	1173	94	iii	iii	X
ftr-497	1173	95	)	)	PUNCT
ftr-497	1173	96	administrative	administrative	ADJ
ftr-497	1173	97	burdens	burden	NOUN
ftr-497	1173	98	on	on	ADP
ftr-497	1173	99	taxpayers	taxpayer	NOUN
ftr-497	1173	100	and	and	CCONJ
ftr-497	1173	101	the	the	DET
ftr-497	1173	102	government	government	NOUN
ftr-497	1173	103	are	be	AUX
ftr-497	1173	104	not	not	PART
ftr-497	1173	105	substantially	substantially	ADV
ftr-497	1173	106	increased	increase	VERB
ftr-497	1173	107	.	.	PUNCT
ftr-497	1174	1	to	to	PART
ftr-497	1174	2	satisfy	satisfy	VERB
ftr-497	1174	3	these	these	DET
ftr-497	1174	4	requirements	requirement	NOUN
ftr-497	1174	5	,	,	PUNCT
ftr-497	1174	6	either	either	CCONJ
ftr-497	1174	7	"	"	PUNCT
ftr-497	1174	8	support	support	NOUN
ftr-497	1174	9	"	"	PUNCT
ftr-497	1174	10	must	must	AUX
ftr-497	1174	11	be	be	AUX
ftr-497	1174	12	defined	define	VERB
ftr-497	1174	13	or	or	CCONJ
ftr-497	1174	14	its	its	PRON
ftr-497	1174	15	definition	definition	NOUN
ftr-497	1174	16	made	make	VERB
ftr-497	1174	17	unnecessary	unnecessary	ADJ
ftr-497	1174	18	,	,	PUNCT
ftr-497	1174	19	and	and	CCONJ
ftr-497	1174	20	the	the	DET
ftr-497	1174	21	ability	ability	NOUN
ftr-497	1174	22	to	to	PART
ftr-497	1174	23	transfer	transfer	VERB
ftr-497	1174	24	wealth	wealth	NOUN
ftr-497	1174	25	tax	tax	NOUN
ftr-497	1174	26	-	-	PUNCT
ftr-497	1174	27	free	free	ADJ
ftr-497	1174	28	for	for	ADP
ftr-497	1174	29	purposes	purpose	NOUN
ftr-497	1174	30	other	other	ADJ
ftr-497	1174	31	than	than	ADP
ftr-497	1174	32	support	support	NOUN
ftr-497	1174	33	should	should	AUX
ftr-497	1174	34	be	be	AUX
ftr-497	1174	35	substantially	substantially	ADV
ftr-497	1174	36	reduced	reduce	VERB
ftr-497	1174	37	.	.	PUNCT
ftr-497	1175	1	in	in	ADP
ftr-497	1175	2	the	the	DET
ftr-497	1175	3	sections	section	NOUN
ftr-497	1175	4	following	follow	VERB
ftr-497	1175	5	,	,	PUNCT
ftr-497	1175	6	three	three	NUM
ftr-497	1175	7	proposals	proposal	NOUN
ftr-497	1175	8	made	make	VERB
ftr-497	1175	9	by	by	ADP
ftr-497	1175	10	others	other	NOUN
ftr-497	1175	11	with	with	ADP
ftr-497	1175	12	respect	respect	NOUN
ftr-497	1175	13	to	to	ADP
ftr-497	1175	14	these	these	DET
ftr-497	1175	15	matters	matter	NOUN
ftr-497	1175	16	are	be	AUX
ftr-497	1175	17	reviewed	review	VERB
ftr-497	1175	18	:	:	PUNCT
ftr-497	1175	19	(	(	PUNCT
ftr-497	1175	20	i	i	NOUN
ftr-497	1175	21	)	)	PUNCT
ftr-497	1175	22	the	the	DET
ftr-497	1175	23	first	first	ADJ
ftr-497	1175	24	by	by	ADP
ftr-497	1175	25	the	the	DET
ftr-497	1175	26	american	american	ADJ
ftr-497	1175	27	law	law	NOUN
ftr-497	1175	28	institute168	institute168	PROPN
ftr-497	1175	29	and	and	CCONJ
ftr-497	1175	30	augmented	augment	VERB
ftr-497	1175	31	by	by	ADP
ftr-497	1175	32	a	a	DET
ftr-497	1175	33	related	relate	VERB
ftr-497	1175	34	proposal	proposal	NOUN
ftr-497	1175	35	by	by	ADP
ftr-497	1175	36	professor	professor	NOUN
ftr-497	1175	37	milton	milton	PROPN
ftr-497	1175	38	ray;169	ray;169	PROPN
ftr-497	1175	39	(	(	PUNCT
ftr-497	1175	40	ii	ii	PROPN
ftr-497	1175	41	)	)	PUNCT
ftr-497	1175	42	the	the	DET
ftr-497	1175	43	166	166	NUM
ftr-497	1175	44	.	.	PUNCT
ftr-497	1176	1	see	see	VERB
ftr-497	1176	2	infra	infra	NOUN
ftr-497	1176	3	notes	note	VERB
ftr-497	1176	4	172	172	NUM
ftr-497	1176	5	-	-	SYM
ftr-497	1176	6	179	179	NUM
ftr-497	1176	7	and	and	CCONJ
ftr-497	1176	8	accompanying	accompany	VERB
ftr-497	1176	9	text	text	NOUN
ftr-497	1176	10	.	.	PUNCT
ftr-497	1177	1	167	167	NUM
ftr-497	1177	2	.	.	PUNCT
ftr-497	1178	1	see	see	VERB
ftr-497	1178	2	supra	supra	PROPN
ftr-497	1178	3	part	part	PROPN
ftr-497	1178	4	iii	iii	PROPN
ftr-497	1178	5	a	a	DET
ftr-497	1178	6	2	2	NUM
ftr-497	1178	7	.	.	NOUN
ftr-497	1178	8	168	168	NUM
ftr-497	1178	9	.	.	PUNCT
ftr-497	1179	1	ali	ali	PROPN
ftr-497	1179	2	proposal	proposal	PROPN
ftr-497	1179	3	,	,	PUNCT
ftr-497	1179	4	supra	supra	PROPN
ftr-497	1179	5	note	note	NOUN
ftr-497	1179	6	98	98	NUM
ftr-497	1179	7	.	.	NOUN
ftr-497	1179	8	169	169	NUM
ftr-497	1179	9	.	.	PUNCT
ftr-497	1180	1	milton	milton	PROPN
ftr-497	1180	2	ray	ray	PROPN
ftr-497	1180	3	,	,	PUNCT
ftr-497	1180	4	the	the	DET
ftr-497	1180	5	transfer	transfer	NOUN
ftr-497	1180	6	-	-	PUNCT
ftr-497	1180	7	for	for	ADP
ftr-497	1180	8	-	-	PUNCT
ftr-497	1180	9	consumption	consumption	NOUN
ftr-497	1180	10	problem	problem	NOUN
ftr-497	1180	11	:	:	PUNCT
ftr-497	1180	12	support	support	NOUN
ftr-497	1180	13	and	and	CCONJ
ftr-497	1180	14	the	the	DET
ftr-497	1180	15	gift	gift	NOUN
ftr-497	1180	16	tax	tax	NOUN
ftr-497	1180	17	,	,	PUNCT
ftr-497	1180	18	59	59	NUM
ftr-497	1180	19	or	or	CCONJ
ftr-497	1180	20	.	.	PUNCT
ftr-497	1181	1	l.	l.	PROPN
ftr-497	1181	2	rev	rev	PROPN
ftr-497	1181	3	.	.	PROPN
ftr-497	1181	4	425	425	NUM
ftr-497	1181	5	(	(	PUNCT
ftr-497	1181	6	1981	1981	NUM
ftr-497	1181	7	)	)	PUNCT
ftr-497	1181	8	.	.	PUNCT
ftr-497	1182	1	[	[	X
ftr-497	1182	2	vol	vol	NOUN
ftr-497	1182	3	.	.	PUNCT
ftr-497	1183	1	1:7	1:7	NUM
ftr-497	1183	2	should	should	AUX
ftr-497	1183	3	we	we	PRON
ftr-497	1183	4	give	give	VERB
ftr-497	1183	5	away	away	ADP
ftr-497	1183	6	he	he	PRON
ftr-497	1183	7	annual	annual	ADJ
ftr-497	1183	8	exclusion	exclusion	NOUN
ftr-497	1183	9	?	?	PUNCT
ftr-497	1184	1	second	second	ADJ
ftr-497	1184	2	by	by	ADP
ftr-497	1184	3	harry	harry	PROPN
ftr-497	1184	4	l.	l.	PROPN
ftr-497	1184	5	gutman	gutman	PROPN
ftr-497	1184	6	;	;	PUNCT
ftr-497	1184	7	70	70	NUM
ftr-497	1184	8	(	(	PUNCT
ftr-497	1184	9	iii	iii	NOUN
ftr-497	1184	10	)	)	PUNCT
ftr-497	1184	11	and	and	CCONJ
ftr-497	1184	12	a	a	DET
ftr-497	1184	13	third	third	NOUN
ftr-497	1184	14	by	by	ADP
ftr-497	1184	15	a	a	DET
ftr-497	1184	16	task	task	NOUN
ftr-497	1184	17	force	force	NOUN
ftr-497	1184	18	on	on	ADP
ftr-497	1184	19	transfer	transfer	NOUN
ftr-497	1184	20	tax	tax	NOUN
ftr-497	1184	21	restructuring	restructuring	NOUN
ftr-497	1184	22	established	establish	VERB
ftr-497	1184	23	by	by	ADP
ftr-497	1184	24	the	the	DET
ftr-497	1184	25	aba	aba	PROPN
ftr-497	1184	26	section	section	NOUN
ftr-497	1184	27	of	of	ADP
ftr-497	1184	28	taxation	taxation	NOUN
ftr-497	1184	29	.	.	PUNCT
ftr-497	1184	30	'	'	PUNCT
ftr-497	1185	1	7	7	NUM
ftr-497	1185	2	1	1	NUM
ftr-497	1185	3	all	all	PRON
ftr-497	1185	4	of	of	ADP
ftr-497	1185	5	the	the	DET
ftr-497	1185	6	proposals	proposal	NOUN
ftr-497	1185	7	would	would	AUX
ftr-497	1185	8	,	,	PUNCT
ftr-497	1185	9	to	to	ADP
ftr-497	1185	10	some	some	DET
ftr-497	1185	11	extent	extent	NOUN
ftr-497	1185	12	,	,	PUNCT
ftr-497	1185	13	permit	permit	VERB
ftr-497	1185	14	transfers	transfer	NOUN
ftr-497	1185	15	for	for	ADP
ftr-497	1185	16	support	support	NOUN
ftr-497	1185	17	to	to	PART
ftr-497	1185	18	be	be	AUX
ftr-497	1185	19	free	free	ADJ
ftr-497	1185	20	of	of	ADP
ftr-497	1185	21	gift	gift	NOUN
ftr-497	1185	22	tax	tax	NOUN
ftr-497	1185	23	consequences	consequence	NOUN
ftr-497	1185	24	,	,	PUNCT
ftr-497	1185	25	and	and	CCONJ
ftr-497	1185	26	would	would	AUX
ftr-497	1185	27	(	(	PUNCT
ftr-497	1185	28	except	except	SCONJ
ftr-497	1185	29	one	one	NUM
ftr-497	1185	30	)	)	PUNCT
ftr-497	1185	31	tighten	tighten	VERB
ftr-497	1185	32	up	up	ADP
ftr-497	1185	33	the	the	DET
ftr-497	1185	34	annual	annual	ADJ
ftr-497	1185	35	exclusion	exclusion	NOUN
ftr-497	1185	36	.	.	PUNCT
ftr-497	1186	1	each	each	PRON
ftr-497	1186	2	of	of	ADP
ftr-497	1186	3	the	the	DET
ftr-497	1186	4	proposals	proposal	NOUN
ftr-497	1186	5	has	have	VERB
ftr-497	1186	6	some	some	DET
ftr-497	1186	7	merit	merit	NOUN
ftr-497	1186	8	,	,	PUNCT
ftr-497	1186	9	but	but	CCONJ
ftr-497	1186	10	each	each	PRON
ftr-497	1186	11	also	also	ADV
ftr-497	1186	12	has	have	VERB
ftr-497	1186	13	flaws	flaw	NOUN
ftr-497	1186	14	.	.	PUNCT
ftr-497	1187	1	following	follow	VERB
ftr-497	1187	2	the	the	DET
ftr-497	1187	3	discussion	discussion	NOUN
ftr-497	1187	4	of	of	ADP
ftr-497	1187	5	these	these	DET
ftr-497	1187	6	proposals	proposal	NOUN
ftr-497	1187	7	is	be	AUX
ftr-497	1187	8	a	a	DET
ftr-497	1187	9	discussion	discussion	NOUN
ftr-497	1187	10	of	of	ADP
ftr-497	1187	11	my	my	PRON
ftr-497	1187	12	own	own	ADJ
ftr-497	1187	13	proposal	proposal	NOUN
ftr-497	1187	14	for	for	ADP
ftr-497	1187	15	achieving	achieve	VERB
ftr-497	1187	16	the	the	DET
ftr-497	1187	17	goals	goal	NOUN
ftr-497	1187	18	set	set	VERB
ftr-497	1187	19	out	out	ADP
ftr-497	1187	20	above	above	ADV
ftr-497	1187	21	.	.	PUNCT
ftr-497	1188	1	b.	b.	PROPN
ftr-497	1188	2	reviewing	review	VERB
ftr-497	1188	3	the	the	DET
ftr-497	1188	4	earlier	early	ADJ
ftr-497	1188	5	proposals	proposal	NOUN
ftr-497	1188	6	1	1	NUM
ftr-497	1188	7	.	.	PUNCT
ftr-497	1189	1	the	the	DET
ftr-497	1189	2	aliiray	aliiray	NOUN
ftr-497	1189	3	model.-some	model.-some	NOUN
ftr-497	1189	4	years	year	NOUN
ftr-497	1189	5	ago	ago	ADV
ftr-497	1189	6	,	,	PUNCT
ftr-497	1189	7	the	the	DET
ftr-497	1189	8	american	american	PROPN
ftr-497	1189	9	law	law	PROPN
ftr-497	1189	10	institute	institute	PROPN
ftr-497	1189	11	and	and	CCONJ
ftr-497	1189	12	other	other	ADJ
ftr-497	1189	13	commentators	commentator	NOUN
ftr-497	1189	14	suggested	suggest	VERB
ftr-497	1189	15	that	that	SCONJ
ftr-497	1189	16	transfers	transfer	NOUN
ftr-497	1189	17	for	for	ADP
ftr-497	1189	18	support	support	NOUN
ftr-497	1189	19	be	be	AUX
ftr-497	1189	20	excluded	exclude	VERB
ftr-497	1189	21	from	from	ADP
ftr-497	1189	22	the	the	DET
ftr-497	1189	23	definition	definition	NOUN
ftr-497	1189	24	of	of	ADP
ftr-497	1189	25	gifts	gift	NOUN
ftr-497	1189	26	,	,	PUNCT
ftr-497	1189	27	and	and	CCONJ
ftr-497	1189	28	attempted	attempt	VERB
ftr-497	1189	29	to	to	PART
ftr-497	1189	30	define	define	VERB
ftr-497	1189	31	"	"	PUNCT
ftr-497	1189	32	support	support	NOUN
ftr-497	1189	33	"	"	PUNCT
ftr-497	1189	34	for	for	ADP
ftr-497	1189	35	this	this	DET
ftr-497	1189	36	purpose	purpose	NOUN
ftr-497	1189	37	.	.	PUNCT
ftr-497	1190	1	172	172	NUM
ftr-497	1191	1	the	the	DET
ftr-497	1191	2	ali	ali	PROPN
ftr-497	1191	3	proposal	proposal	NOUN
ftr-497	1191	4	excluded	exclude	VERB
ftr-497	1191	5	from	from	ADP
ftr-497	1191	6	transfer	transfer	NOUN
ftr-497	1191	7	tax	tax	NOUN
ftr-497	1191	8	any	any	DET
ftr-497	1191	9	expenditure	expenditure	NOUN
ftr-497	1191	10	for	for	ADP
ftr-497	1191	11	the	the	DET
ftr-497	1191	12	benefit	benefit	NOUN
ftr-497	1191	13	of	of	ADP
ftr-497	1191	14	a	a	DET
ftr-497	1191	15	resident	resident	NOUN
ftr-497	1191	16	of	of	ADP
ftr-497	1191	17	the	the	DET
ftr-497	1191	18	transferor	transferor	NOUN
ftr-497	1191	19	's	's	PART
ftr-497	1191	20	household	household	NOUN
ftr-497	1191	21	,	,	PUNCT
ftr-497	1191	22	or	or	CCONJ
ftr-497	1191	23	for	for	ADP
ftr-497	1191	24	the	the	DET
ftr-497	1191	25	benefit	benefit	NOUN
ftr-497	1191	26	of	of	ADP
ftr-497	1191	27	a	a	DET
ftr-497	1191	28	minor	minor	ADJ
ftr-497	1191	29	child	child	NOUN
ftr-497	1191	30	of	of	ADP
ftr-497	1191	31	the	the	DET
ftr-497	1191	32	transferor	transferor	NOUN
ftr-497	1191	33	(	(	PUNCT
ftr-497	1191	34	whether	whether	SCONJ
ftr-497	1191	35	or	or	CCONJ
ftr-497	1191	36	not	not	PART
ftr-497	1191	37	a	a	DET
ftr-497	1191	38	resident	resident	NOUN
ftr-497	1191	39	of	of	ADP
ftr-497	1191	40	the	the	DET
ftr-497	1191	41	household	household	NOUN
ftr-497	1191	42	)	)	PUNCT
ftr-497	1191	43	,	,	PUNCT
ftr-497	1191	44	provided	provide	VERB
ftr-497	1191	45	that	that	SCONJ
ftr-497	1191	46	the	the	DET
ftr-497	1191	47	expenditure	expenditure	NOUN
ftr-497	1191	48	did	do	AUX
ftr-497	1191	49	not	not	PART
ftr-497	1191	50	result	result	VERB
ftr-497	1191	51	in	in	ADP
ftr-497	1191	52	the	the	DET
ftr-497	1191	53	transferee	transferee	NOUN
ftr-497	1191	54	obtaining	obtain	VERB
ftr-497	1191	55	property	property	NOUN
ftr-497	1191	56	which	which	PRON
ftr-497	1191	57	would	would	AUX
ftr-497	1191	58	retain	retain	VERB
ftr-497	1191	59	"	"	PUNCT
ftr-497	1191	60	significant	significant	ADJ
ftr-497	1191	61	value	value	NOUN
ftr-497	1191	62	"	"	PUNCT
ftr-497	1191	63	after	after	ADP
ftr-497	1191	64	the	the	DET
ftr-497	1191	65	passage	passage	NOUN
ftr-497	1191	66	of	of	ADP
ftr-497	1191	67	one	one	NUM
ftr-497	1191	68	year	year	NOUN
ftr-497	1191	69	from	from	ADP
ftr-497	1191	70	the	the	DET
ftr-497	1191	71	date	date	NOUN
ftr-497	1191	72	of	of	ADP
ftr-497	1191	73	the	the	DET
ftr-497	1191	74	expenditure	expenditure	NOUN
ftr-497	1191	75	.	.	PUNCT
ftr-497	1192	1	the	the	DET
ftr-497	1192	2	all	all	DET
ftr-497	1192	3	proposal	proposal	NOUN
ftr-497	1192	4	also	also	ADV
ftr-497	1192	5	excluded	exclude	VERB
ftr-497	1192	6	all	all	DET
ftr-497	1192	7	current	current	ADJ
ftr-497	1192	8	educational	educational	ADJ
ftr-497	1192	9	,	,	PUNCT
ftr-497	1192	10	medical	medical	ADJ
ftr-497	1192	11	or	or	CCONJ
ftr-497	1192	12	dental	dental	ADJ
ftr-497	1192	13	expenditures	expenditure	NOUN
ftr-497	1192	14	for	for	ADP
ftr-497	1192	15	any	any	DET
ftr-497	1192	16	person	person	NOUN
ftr-497	1192	17	and	and	CCONJ
ftr-497	1192	18	the	the	DET
ftr-497	1192	19	current	current	ADJ
ftr-497	1192	20	costs	cost	NOUN
ftr-497	1192	21	of	of	ADP
ftr-497	1192	22	food	food	NOUN
ftr-497	1192	23	,	,	PUNCT
ftr-497	1192	24	clothing	clothing	NOUN
ftr-497	1192	25	and	and	CCONJ
ftr-497	1192	26	maintenance	maintenance	NOUN
ftr-497	1192	27	of	of	ADP
ftr-497	1192	28	living	living	NOUN
ftr-497	1192	29	accommodations	accommodation	NOUN
ftr-497	1192	30	of	of	ADP
ftr-497	1192	31	anyone	anyone	PRON
ftr-497	1192	32	dependent	dependent	ADJ
ftr-497	1192	33	on	on	ADP
ftr-497	1192	34	the	the	DET
ftr-497	1192	35	transferor	transferor	NOUN
ftr-497	1192	36	,	,	PUNCT
ftr-497	1192	37	provided	provide	VERB
ftr-497	1192	38	the	the	DET
ftr-497	1192	39	expenditure	expenditure	NOUN
ftr-497	1192	40	was	be	AUX
ftr-497	1192	41	"	"	PUNCT
ftr-497	1192	42	reasonable	reasonable	ADJ
ftr-497	1192	43	"	"	PUNCT
ftr-497	1192	44	in	in	ADP
ftr-497	1192	45	amount	amount	NOUN
ftr-497	1192	46	.	.	PUNCT
ftr-497	1193	1	the	the	DET
ftr-497	1193	2	annual	annual	ADJ
ftr-497	1193	3	exclusion	exclusion	NOUN
ftr-497	1193	4	was	be	AUX
ftr-497	1193	5	left	leave	VERB
ftr-497	1193	6	fully	fully	ADV
ftr-497	1193	7	intact	intact	ADJ
ftr-497	1193	8	as	as	ADP
ftr-497	1193	9	a	a	DET
ftr-497	1193	10	separate	separate	ADJ
ftr-497	1193	11	170	170	NUM
ftr-497	1193	12	.	.	PUNCT
ftr-497	1194	1	harry	harry	PROPN
ftr-497	1194	2	l.	l.	PROPN
ftr-497	1194	3	gutman	gutman	PROPN
ftr-497	1194	4	,	,	PUNCT
ftr-497	1194	5	reforming	reform	VERB
ftr-497	1194	6	federal	federal	ADJ
ftr-497	1194	7	wealth	wealth	NOUN
ftr-497	1194	8	transfer	transfer	NOUN
ftr-497	1194	9	taxes	taxis	NOUN
ftr-497	1194	10	after	after	ADP
ftr-497	1194	11	erta	erta	NOUN
ftr-497	1194	12	.	.	PUNCT
ftr-497	1195	1	69	69	NUM
ftr-497	1195	2	u.	u.	PROPN
ftr-497	1195	3	va	va	PROPN
ftr-497	1195	4	.	.	PUNCT
ftr-497	1195	5	l.	l.	PROPN
ftr-497	1195	6	rev	rev	PROPN
ftr-497	1195	7	.	.	PROPN
ftr-497	1195	8	1183	1183	NUM
ftr-497	1195	9	,	,	PUNCT
ftr-497	1195	10	1244	1244	NUM
ftr-497	1195	11	-	-	SYM
ftr-497	1195	12	49	49	NUM
ftr-497	1195	13	(	(	PUNCT
ftr-497	1195	14	1983	1983	NUM
ftr-497	1195	15	)	)	PUNCT
ftr-497	1195	16	;	;	PUNCT
ftr-497	1196	1	harry	harry	PROPN
ftr-497	1196	2	l.	l.	PROPN
ftr-497	1196	3	gutman	gutman	PROPN
ftr-497	1196	4	,	,	PUNCT
ftr-497	1196	5	a	a	DET
ftr-497	1196	6	comment	comment	NOUN
ftr-497	1196	7	on	on	ADP
ftr-497	1196	8	the	the	DET
ftr-497	1196	9	aba	aba	PROPN
ftr-497	1196	10	tax	tax	NOUN
ftr-497	1196	11	section	section	NOUN
ftr-497	1196	12	task	task	PROPN
ftr-497	1196	13	force	force	PROPN
ftr-497	1196	14	report	report	NOUN
ftr-497	1196	15	on	on	ADP
ftr-497	1196	16	transfer	transfer	NOUN
ftr-497	1196	17	tax	tax	NOUN
ftr-497	1196	18	restructuring	restructuring	NOUN
ftr-497	1196	19	,	,	PUNCT
ftr-497	1196	20	41	41	NUM
ftr-497	1196	21	tax	tax	NOUN
ftr-497	1196	22	law	law	NOUN
ftr-497	1196	23	.	.	PUNCT
ftr-497	1197	1	653	653	NUM
ftr-497	1197	2	.	.	PUNCT
ftr-497	1198	1	657	657	NUM
ftr-497	1198	2	-	-	SYM
ftr-497	1198	3	660	660	NUM
ftr-497	1198	4	(	(	PUNCT
ftr-497	1198	5	1987	1987	NUM
ftr-497	1198	6	)	)	PUNCT
ftr-497	1199	1	[	[	X
ftr-497	1199	2	hereinafter	hereinafter	NOUN
ftr-497	1199	3	gutman	gutman	NOUN
ftr-497	1199	4	comment	comment	NOUN
ftr-497	1199	5	]	]	X
ftr-497	1199	6	.	.	PUNCT
ftr-497	1200	1	171	171	NUM
ftr-497	1200	2	.	.	PUNCT
ftr-497	1201	1	task	task	NOUN
ftr-497	1201	2	force	force	NOUN
ftr-497	1201	3	on	on	ADP
ftr-497	1201	4	transfer	transfer	NOUN
ftr-497	1201	5	tax	tax	NOUN
ftr-497	1201	6	restructuring	restructuring	NOUN
ftr-497	1201	7	,	,	PUNCT
ftr-497	1201	8	aba	aba	PROPN
ftr-497	1201	9	section	section	NOUN
ftr-497	1201	10	of	of	ADP
ftr-497	1201	11	taxation	taxation	NOUN
ftr-497	1201	12	.	.	PUNCT
ftr-497	1202	1	report	report	NOUN
ftr-497	1202	2	on	on	ADP
ftr-497	1202	3	transfer	transfer	NOUN
ftr-497	1202	4	tax	tax	NOUN
ftr-497	1202	5	restructuring	restructuring	NOUN
ftr-497	1202	6	,	,	PUNCT
ftr-497	1202	7	41	41	NUM
ftr-497	1202	8	tax	tax	NOUN
ftr-497	1202	9	law	law	NOUN
ftr-497	1202	10	.	.	PUNCT
ftr-497	1203	1	393	393	NUM
ftr-497	1203	2	(	(	PUNCT
ftr-497	1203	3	1987	1987	NUM
ftr-497	1203	4	)	)	PUNCT
ftr-497	1204	1	[	[	X
ftr-497	1204	2	hereinafter	hereinafter	VERB
ftr-497	1204	3	the	the	DET
ftr-497	1204	4	restructuring	restructuring	NOUN
ftr-497	1204	5	report	report	NOUN
ftr-497	1204	6	)	)	PUNCT
ftr-497	1204	7	.	.	PUNCT
ftr-497	1205	1	in	in	ADP
ftr-497	1205	2	addition	addition	NOUN
ftr-497	1205	3	to	to	ADP
ftr-497	1205	4	the	the	DET
ftr-497	1205	5	three	three	NUM
ftr-497	1205	6	proposlas	proposla	NOUN
ftr-497	1205	7	discussed	discuss	VERB
ftr-497	1205	8	herein	herein	NOUN
ftr-497	1205	9	,	,	PUNCT
ftr-497	1205	10	another	another	DET
ftr-497	1205	11	recent	recent	ADJ
ftr-497	1205	12	proposal	proposal	NOUN
ftr-497	1205	13	for	for	ADP
ftr-497	1205	14	reform	reform	NOUN
ftr-497	1205	15	of	of	ADP
ftr-497	1205	16	the	the	DET
ftr-497	1205	17	annual	annual	ADJ
ftr-497	1205	18	exclusion	exclusion	NOUN
ftr-497	1205	19	was	be	AUX
ftr-497	1205	20	made	make	VERB
ftr-497	1205	21	by	by	ADP
ftr-497	1205	22	john	john	PROPN
ftr-497	1205	23	g.	g.	PROPN
ftr-497	1205	24	steinkamp	steinkamp	PROPN
ftr-497	1205	25	,	,	PUNCT
ftr-497	1205	26	common	common	ADJ
ftr-497	1205	27	sense	sense	NOUN
ftr-497	1205	28	and	and	CCONJ
ftr-497	1205	29	the	the	DET
ftr-497	1205	30	annual	annual	ADJ
ftr-497	1205	31	exclusion	exclusion	NOUN
ftr-497	1205	32	,	,	PUNCT
ftr-497	1205	33	72	72	NUM
ftr-497	1205	34	neb	neb	NOUN
ftr-497	1205	35	.	.	PROPN
ftr-497	1205	36	l.	l.	PROPN
ftr-497	1205	37	rev	rev	PROPN
ftr-497	1205	38	.	.	PROPN
ftr-497	1205	39	106	106	NUM
ftr-497	1205	40	(	(	PUNCT
ftr-497	1205	41	1993	1993	NUM
ftr-497	1205	42	)	)	PUNCT
ftr-497	1205	43	.	.	PUNCT
ftr-497	1206	1	steinkamp	steinkamp	PROPN
ftr-497	1206	2	sharply	sharply	ADV
ftr-497	1206	3	criticizes	criticize	VERB
ftr-497	1206	4	the	the	DET
ftr-497	1206	5	allowance	allowance	NOUN
ftr-497	1206	6	of	of	ADP
ftr-497	1206	7	the	the	DET
ftr-497	1206	8	annual	annual	ADJ
ftr-497	1206	9	exclusion	exclusion	NOUN
ftr-497	1206	10	for	for	ADP
ftr-497	1206	11	transfers	transfer	NOUN
ftr-497	1206	12	of	of	ADP
ftr-497	1206	13	income	income	NOUN
ftr-497	1206	14	interests	interest	NOUN
ftr-497	1206	15	,	,	PUNCT
ftr-497	1206	16	transfers	transfer	NOUN
ftr-497	1206	17	of	of	ADP
ftr-497	1206	18	certain	certain	ADJ
ftr-497	1206	19	indirect	indirect	ADJ
ftr-497	1206	20	outright	outright	ADJ
ftr-497	1206	21	gifts	gift	NOUN
ftr-497	1206	22	,	,	PUNCT
ftr-497	1206	23	and	and	CCONJ
ftr-497	1206	24	transfers	transfer	NOUN
ftr-497	1206	25	subject	subject	ADJ
ftr-497	1206	26	to	to	ADP
ftr-497	1206	27	withdrawal	withdrawal	NOUN
ftr-497	1206	28	rights	right	NOUN
ftr-497	1206	29	that	that	DET
ftr-497	1206	30	lapse	lapse	NOUN
ftr-497	1206	31	if	if	SCONJ
ftr-497	1206	32	not	not	PART
ftr-497	1206	33	exercised	exercise	VERB
ftr-497	1206	34	.	.	PUNCT
ftr-497	1207	1	he	he	PRON
ftr-497	1207	2	would	would	AUX
ftr-497	1207	3	allow	allow	VERB
ftr-497	1207	4	the	the	DET
ftr-497	1207	5	exclusion	exclusion	NOUN
ftr-497	1207	6	only	only	ADV
ftr-497	1207	7	for	for	ADP
ftr-497	1207	8	outright	outright	ADJ
ftr-497	1207	9	transfers	transfer	NOUN
ftr-497	1207	10	and	and	CCONJ
ftr-497	1207	11	for	for	ADP
ftr-497	1207	12	transfers	transfer	NOUN
ftr-497	1207	13	in	in	ADP
ftr-497	1207	14	trust	trust	NOUN
ftr-497	1207	15	where	where	SCONJ
ftr-497	1207	16	the	the	DET
ftr-497	1207	17	trust	trust	NOUN
ftr-497	1207	18	benefits	benefit	VERB
ftr-497	1207	19	only	only	ADV
ftr-497	1207	20	one	one	NUM
ftr-497	1207	21	beneficiary	beneficiary	NOUN
ftr-497	1207	22	and	and	CCONJ
ftr-497	1207	23	that	that	DET
ftr-497	1207	24	beneficiary	beneficiary	NOUN
ftr-497	1207	25	(	(	PUNCT
ftr-497	1207	26	or	or	CCONJ
ftr-497	1207	27	a	a	DET
ftr-497	1207	28	guardian	guardian	NOUN
ftr-497	1207	29	for	for	ADP
ftr-497	1207	30	the	the	DET
ftr-497	1207	31	beneficiary	beneficiary	NOUN
ftr-497	1207	32	)	)	PUNCT
ftr-497	1207	33	has	have	VERB
ftr-497	1207	34	a	a	DET
ftr-497	1207	35	withdrawal	withdrawal	NOUN
ftr-497	1207	36	right	right	ADV
ftr-497	1207	37	over	over	ADP
ftr-497	1207	38	all	all	DET
ftr-497	1207	39	the	the	DET
ftr-497	1207	40	trust	trust	NOUN
ftr-497	1207	41	property	property	NOUN
ftr-497	1207	42	that	that	PRON
ftr-497	1207	43	does	do	AUX
ftr-497	1207	44	not	not	PART
ftr-497	1207	45	lapse	lapse	VERB
ftr-497	1207	46	.	.	PUNCT
ftr-497	1208	1	he	he	PRON
ftr-497	1208	2	does	do	AUX
ftr-497	1208	3	not	not	PART
ftr-497	1208	4	propose	propose	VERB
ftr-497	1208	5	any	any	DET
ftr-497	1208	6	modification	modification	NOUN
ftr-497	1208	7	of	of	ADP
ftr-497	1208	8	the	the	DET
ftr-497	1208	9	tuition	tuition	NOUN
ftr-497	1208	10	or	or	CCONJ
ftr-497	1208	11	medical	medical	ADJ
ftr-497	1208	12	care	care	NOUN
ftr-497	1208	13	exclusions	exclusion	NOUN
ftr-497	1208	14	,	,	PUNCT
ftr-497	1208	15	nor	nor	CCONJ
ftr-497	1208	16	does	do	AUX
ftr-497	1208	17	he	he	PRON
ftr-497	1208	18	propose	propose	VERB
ftr-497	1208	19	an	an	DET
ftr-497	1208	20	exclusion	exclusion	NOUN
ftr-497	1208	21	for	for	ADP
ftr-497	1208	22	support	support	NOUN
ftr-497	1208	23	-	-	PUNCT
ftr-497	1208	24	type	type	NOUN
ftr-497	1208	25	transfers	transfer	NOUN
ftr-497	1208	26	made	make	VERB
ftr-497	1208	27	to	to	ADP
ftr-497	1208	28	adults	adult	NOUN
ftr-497	1208	29	.	.	PUNCT
ftr-497	1209	1	instead	instead	ADV
ftr-497	1209	2	he	he	PRON
ftr-497	1209	3	would	would	AUX
ftr-497	1209	4	rely	rely	VERB
ftr-497	1209	5	on	on	ADP
ftr-497	1209	6	the	the	DET
ftr-497	1209	7	annual	annual	ADJ
ftr-497	1209	8	exclusion	exclusion	NOUN
ftr-497	1209	9	to	to	PART
ftr-497	1209	10	continue	continue	VERB
ftr-497	1209	11	to	to	PART
ftr-497	1209	12	protect	protect	VERB
ftr-497	1209	13	such	such	ADJ
ftr-497	1209	14	transfers	transfer	NOUN
ftr-497	1209	15	from	from	ADP
ftr-497	1209	16	the	the	DET
ftr-497	1209	17	gift	gift	NOUN
ftr-497	1209	18	tax	tax	NOUN
ftr-497	1209	19	.	.	PUNCT
ftr-497	1210	1	i	i	PRON
ftr-497	1210	2	d.	d.	PROPN
ftr-497	1210	3	at	at	ADP
ftr-497	1210	4	171	171	NUM
ftr-497	1210	5	.	.	PUNCT
ftr-497	1211	1	he	he	PRON
ftr-497	1211	2	also	also	ADV
ftr-497	1211	3	proposes	propose	VERB
ftr-497	1211	4	to	to	PART
ftr-497	1211	5	index	index	VERB
ftr-497	1211	6	the	the	DET
ftr-497	1211	7	exclusion	exclusion	NOUN
ftr-497	1211	8	for	for	ADP
ftr-497	1211	9	inflation	inflation	NOUN
ftr-497	1211	10	.	.	PUNCT
ftr-497	1212	1	since	since	SCONJ
ftr-497	1212	2	he	he	PRON
ftr-497	1212	3	does	do	AUX
ftr-497	1212	4	not	not	PART
ftr-497	1212	5	propose	propose	VERB
ftr-497	1212	6	expanding	expand	VERB
ftr-497	1212	7	the	the	DET
ftr-497	1212	8	exclusions	exclusion	NOUN
ftr-497	1212	9	for	for	ADP
ftr-497	1212	10	consumptive	consumptive	NOUN
ftr-497	1212	11	,	,	PUNCT
ftr-497	1212	12	support	support	NOUN
ftr-497	1212	13	-	-	PUNCT
ftr-497	1212	14	related	relate	VERB
ftr-497	1212	15	transfers	transfer	NOUN
ftr-497	1212	16	as	as	ADP
ftr-497	1212	17	a	a	DET
ftr-497	1212	18	means	means	NOUN
ftr-497	1212	19	to	to	PART
ftr-497	1212	20	limit	limit	VERB
ftr-497	1212	21	the	the	DET
ftr-497	1212	22	annual	annual	ADJ
ftr-497	1212	23	exclusion	exclusion	NOUN
ftr-497	1212	24	,	,	PUNCT
ftr-497	1212	25	his	his	PRON
ftr-497	1212	26	proposal	proposal	NOUN
ftr-497	1212	27	is	be	AUX
ftr-497	1212	28	not	not	PART
ftr-497	1212	29	discussed	discuss	VERB
ftr-497	1212	30	in	in	ADP
ftr-497	1212	31	detail	detail	NOUN
ftr-497	1212	32	here	here	ADV
ftr-497	1212	33	,	,	PUNCT
ftr-497	1212	34	but	but	CCONJ
ftr-497	1212	35	certain	certain	ADJ
ftr-497	1212	36	of	of	ADP
ftr-497	1212	37	his	his	PRON
ftr-497	1212	38	arguments	argument	NOUN
ftr-497	1212	39	are	be	AUX
ftr-497	1212	40	addressed	address	VERB
ftr-497	1212	41	in	in	ADP
ftr-497	1212	42	various	various	ADJ
ftr-497	1212	43	footnotes	footnote	NOUN
ftr-497	1212	44	infra	infra	NOUN
ftr-497	1212	45	.	.	PUNCT
ftr-497	1213	1	172	172	NUM
ftr-497	1213	2	.	.	PUNCT
ftr-497	1213	3	ali	ali	PROPN
ftr-497	1213	4	proposal	proposal	PROPN
ftr-497	1213	5	,	,	PUNCT
ftr-497	1213	6	supra	supra	PROPN
ftr-497	1213	7	note	note	NOUN
ftr-497	1213	8	98	98	NUM
ftr-497	1213	9	,	,	PUNCT
ftr-497	1213	10	at	at	ADP
ftr-497	1213	11	19	19	NUM
ftr-497	1213	12	-	-	SYM
ftr-497	1213	13	21	21	NUM
ftr-497	1213	14	;	;	PUNCT
ftr-497	1213	15	ray	ray	NOUN
ftr-497	1213	16	,	,	PUNCT
ftr-497	1213	17	supra	supra	PROPN
ftr-497	1213	18	note	note	PROPN
ftr-497	1213	19	169	169	NUM
ftr-497	1213	20	.	.	PUNCT
ftr-497	1213	21	19931	19931	NUM
ftr-497	1214	1	florida	florida	PROPN
ftr-497	1214	2	tax	tax	NOUN
ftr-497	1214	3	review	review	NOUN
ftr-497	1214	4	exception	exception	NOUN
ftr-497	1214	5	from	from	ADP
ftr-497	1214	6	gift	gift	NOUN
ftr-497	1214	7	tax	tax	NOUN
ftr-497	1214	8	under	under	ADP
ftr-497	1214	9	the	the	DET
ftr-497	1214	10	ali	ali	PROPN
ftr-497	1214	11	proposal	proposal	NOUN
ftr-497	1214	12	.	.	PUNCT
ftr-497	1215	1	the	the	DET
ftr-497	1215	2	ali	ali	PROPN
ftr-497	1215	3	proposal	proposal	NOUN
ftr-497	1215	4	was	be	AUX
ftr-497	1215	5	also	also	ADV
ftr-497	1215	6	the	the	DET
ftr-497	1215	7	basis	basis	NOUN
ftr-497	1215	8	of	of	ADP
ftr-497	1215	9	a	a	DET
ftr-497	1215	10	more	more	ADV
ftr-497	1215	11	refined	refined	ADJ
ftr-497	1215	12	proposal	proposal	NOUN
ftr-497	1215	13	made	make	VERB
ftr-497	1215	14	by	by	ADP
ftr-497	1215	15	ray	ray	NOUN
ftr-497	1215	16	in	in	ADP
ftr-497	1215	17	a	a	DET
ftr-497	1215	18	1981	1981	NUM
ftr-497	1215	19	article	article	NOUN
ftr-497	1215	20	.	.	PUNCT
ftr-497	1216	1	173	173	NUM
ftr-497	1216	2	ray	ray	NOUN
ftr-497	1216	3	defined	define	VERB
ftr-497	1216	4	"	"	PUNCT
ftr-497	1216	5	significant	significant	ADJ
ftr-497	1216	6	value	value	NOUN
ftr-497	1216	7	"	"	PUNCT
ftr-497	1216	8	(	(	PUNCT
ftr-497	1216	9	which	which	PRON
ftr-497	1216	10	the	the	DET
ftr-497	1216	11	ali	ali	PROPN
ftr-497	1216	12	had	have	AUX
ftr-497	1216	13	not	not	PART
ftr-497	1216	14	attempted	attempt	VERB
ftr-497	1216	15	to	to	PART
ftr-497	1216	16	define	define	VERB
ftr-497	1216	17	)	)	PUNCT
ftr-497	1216	18	,	,	PUNCT
ftr-497	1216	19	to	to	PART
ftr-497	1216	20	include	include	VERB
ftr-497	1216	21	the	the	DET
ftr-497	1216	22	value	value	NOUN
ftr-497	1216	23	of	of	ADP
ftr-497	1216	24	property	property	NOUN
ftr-497	1216	25	transferred	transfer	VERB
ftr-497	1216	26	to	to	ADP
ftr-497	1216	27	the	the	DET
ftr-497	1216	28	donee	donee	NOUN
ftr-497	1216	29	in	in	ADP
ftr-497	1216	30	one	one	NUM
ftr-497	1216	31	calendar	calendar	NOUN
ftr-497	1216	32	year	year	NOUN
ftr-497	1216	33	"	"	PUNCT
ftr-497	1216	34	which	which	PRON
ftr-497	1216	35	(	(	PUNCT
ftr-497	1216	36	property	property	NOUN
ftr-497	1216	37	)	)	PUNCT
ftr-497	1216	38	will	will	AUX
ftr-497	1216	39	retain	retain	VERB
ftr-497	1216	40	a	a	DET
ftr-497	1216	41	value	value	NOUN
ftr-497	1216	42	in	in	ADP
ftr-497	1216	43	excess	excess	NOUN
ftr-497	1216	44	of	of	ADP
ftr-497	1216	45	the	the	DET
ftr-497	1216	46	amount	amount	NOUN
ftr-497	1216	47	of	of	ADP
ftr-497	1216	48	the	the	DET
ftr-497	1216	49	annual	annual	ADJ
ftr-497	1216	50	exclusion	exclusion	NOUN
ftr-497	1216	51	...	...	PUNCT
ftr-497	1216	52	at	at	ADP
ftr-497	1216	53	the	the	DET
ftr-497	1216	54	end	end	NOUN
ftr-497	1216	55	of	of	ADP
ftr-497	1216	56	the	the	DET
ftr-497	1216	57	second	second	ADJ
ftr-497	1216	58	calendar	calendar	NOUN
ftr-497	1216	59	year	year	NOUN
ftr-497	1216	60	following	follow	VERB
ftr-497	1216	61	the	the	DET
ftr-497	1216	62	close	close	NOUN
ftr-497	1216	63	of	of	ADP
ftr-497	1216	64	the	the	DET
ftr-497	1216	65	year	year	NOUN
ftr-497	1216	66	of	of	ADP
ftr-497	1216	67	expenditure	expenditure	NOUN
ftr-497	1216	68	.	.	PUNCT
ftr-497	1217	1	"	"	PUNCT
ftr-497	1217	2	''	''	PUNCT
ftr-497	1217	3	he	he	PRON
ftr-497	1217	4	expanded	expand	VERB
ftr-497	1217	5	the	the	DET
ftr-497	1217	6	persons	person	NOUN
ftr-497	1217	7	to	to	PART
ftr-497	1217	8	whom	whom	PRON
ftr-497	1217	9	such	such	ADJ
ftr-497	1217	10	transfers	transfer	NOUN
ftr-497	1217	11	could	could	AUX
ftr-497	1217	12	be	be	AUX
ftr-497	1217	13	made	make	VERB
ftr-497	1217	14	to	to	PART
ftr-497	1217	15	include	include	VERB
ftr-497	1217	16	not	not	PART
ftr-497	1217	17	only	only	ADV
ftr-497	1217	18	any	any	DET
ftr-497	1217	19	person	person	NOUN
ftr-497	1217	20	in	in	ADP
ftr-497	1217	21	the	the	DET
ftr-497	1217	22	transferor	transferor	NOUN
ftr-497	1217	23	's	's	PART
ftr-497	1217	24	household	household	NOUN
ftr-497	1217	25	,	,	PUNCT
ftr-497	1217	26	but	but	CCONJ
ftr-497	1217	27	also	also	ADV
ftr-497	1217	28	any	any	DET
ftr-497	1217	29	person	person	NOUN
ftr-497	1217	30	as	as	ADP
ftr-497	1217	31	to	to	ADP
ftr-497	1217	32	whom	whom	PRON
ftr-497	1217	33	the	the	DET
ftr-497	1217	34	transferor	transferor	NOUN
ftr-497	1217	35	could	could	AUX
ftr-497	1217	36	claim	claim	VERB
ftr-497	1217	37	a	a	DET
ftr-497	1217	38	dependency	dependency	NOUN
ftr-497	1217	39	deduction	deduction	NOUN
ftr-497	1217	40	and	and	CCONJ
ftr-497	1217	41	any	any	DET
ftr-497	1217	42	person	person	NOUN
ftr-497	1217	43	included	include	VERB
ftr-497	1217	44	in	in	ADP
ftr-497	1217	45	a	a	DET
ftr-497	1217	46	large	large	ADJ
ftr-497	1217	47	list	list	NOUN
ftr-497	1217	48	of	of	ADP
ftr-497	1217	49	relatives.17	relatives.17	NOUN
ftr-497	1217	50	his	his	PRON
ftr-497	1217	51	proposal	proposal	NOUN
ftr-497	1217	52	also	also	ADV
ftr-497	1217	53	included	include	VERB
ftr-497	1217	54	the	the	DET
ftr-497	1217	55	exclusion	exclusion	NOUN
ftr-497	1217	56	for	for	ADP
ftr-497	1217	57	current	current	ADJ
ftr-497	1217	58	educational	educational	ADJ
ftr-497	1217	59	,	,	PUNCT
ftr-497	1217	60	medical	medical	ADJ
ftr-497	1217	61	and	and	CCONJ
ftr-497	1217	62	dental	dental	ADJ
ftr-497	1217	63	costs	cost	NOUN
ftr-497	1217	64	proposed	propose	VERB
ftr-497	1217	65	by	by	ADP
ftr-497	1217	66	the	the	DET
ftr-497	1217	67	ali	ali	PROPN
ftr-497	1217	68	,	,	PUNCT
ftr-497	1217	69	as	as	ADV
ftr-497	1217	70	well	well	ADV
ftr-497	1217	71	as	as	ADP
ftr-497	1217	72	current	current	ADJ
ftr-497	1217	73	food	food	NOUN
ftr-497	1217	74	,	,	PUNCT
ftr-497	1217	75	clothing	clothing	NOUN
ftr-497	1217	76	and	and	CCONJ
ftr-497	1217	77	living	living	NOUN
ftr-497	1217	78	accommodation	accommodation	NOUN
ftr-497	1217	79	costs	cost	NOUN
ftr-497	1217	80	.	.	PUNCT
ftr-497	1218	1	while	while	SCONJ
ftr-497	1218	2	the	the	DET
ftr-497	1218	3	annual	annual	ADJ
ftr-497	1218	4	exclusion	exclusion	NOUN
ftr-497	1218	5	would	would	AUX
ftr-497	1218	6	have	have	AUX
ftr-497	1218	7	been	be	AUX
ftr-497	1218	8	retained	retain	VERB
ftr-497	1218	9	in	in	ADP
ftr-497	1218	10	section	section	NOUN
ftr-497	1218	11	2503(b	2503(b	NUM
ftr-497	1218	12	)	)	PUNCT
ftr-497	1218	13	,	,	PUNCT
ftr-497	1218	14	ray	ray	PROPN
ftr-497	1218	15	's	's	PART
ftr-497	1218	16	proposal	proposal	NOUN
ftr-497	1218	17	would	would	AUX
ftr-497	1218	18	have	have	AUX
ftr-497	1218	19	denied	deny	VERB
ftr-497	1218	20	a	a	DET
ftr-497	1218	21	transferor	transferor	NOUN
ftr-497	1218	22	who	who	PRON
ftr-497	1218	23	used	use	VERB
ftr-497	1218	24	his	his	PRON
ftr-497	1218	25	proposed	propose	VERB
ftr-497	1218	26	new	new	ADJ
ftr-497	1218	27	exclusions	exclusion	NOUN
ftr-497	1218	28	in	in	ADP
ftr-497	1218	29	a	a	DET
ftr-497	1218	30	year	year	NOUN
ftr-497	1218	31	the	the	DET
ftr-497	1218	32	use	use	NOUN
ftr-497	1218	33	of	of	ADP
ftr-497	1218	34	the	the	DET
ftr-497	1218	35	annual	annual	ADJ
ftr-497	1218	36	exclusion	exclusion	NOUN
ftr-497	1218	37	in	in	ADP
ftr-497	1218	38	that	that	DET
ftr-497	1218	39	same	same	ADJ
ftr-497	1218	40	year	year	NOUN
ftr-497	1218	41	.	.	PUNCT
ftr-497	1219	1	both	both	PRON
ftr-497	1219	2	of	of	ADP
ftr-497	1219	3	these	these	DET
ftr-497	1219	4	proposals	proposal	NOUN
ftr-497	1219	5	reflect	reflect	VERB
ftr-497	1219	6	:	:	PUNCT
ftr-497	1219	7	(	(	PUNCT
ftr-497	1219	8	i	i	NOUN
ftr-497	1219	9	)	)	PUNCT
ftr-497	1219	10	a	a	DET
ftr-497	1219	11	belief	belief	NOUN
ftr-497	1219	12	that	that	SCONJ
ftr-497	1219	13	transfers	transfer	NOUN
ftr-497	1219	14	for	for	ADP
ftr-497	1219	15	"	"	PUNCT
ftr-497	1219	16	support	support	NOUN
ftr-497	1219	17	"	"	PUNCT
ftr-497	1219	18	should	should	AUX
ftr-497	1219	19	not	not	PART
ftr-497	1219	20	be	be	AUX
ftr-497	1219	21	a	a	DET
ftr-497	1219	22	gift	gift	NOUN
ftr-497	1219	23	for	for	ADP
ftr-497	1219	24	tax	tax	NOUN
ftr-497	1219	25	purposes	purpose	NOUN
ftr-497	1219	26	,	,	PUNCT
ftr-497	1219	27	even	even	ADV
ftr-497	1219	28	where	where	SCONJ
ftr-497	1219	29	the	the	DET
ftr-497	1219	30	transfer	transfer	NOUN
ftr-497	1219	31	is	be	AUX
ftr-497	1219	32	not	not	PART
ftr-497	1219	33	one	one	NUM
ftr-497	1219	34	required	require	VERB
ftr-497	1219	35	pursuant	pursuant	NOUN
ftr-497	1219	36	to	to	ADP
ftr-497	1219	37	an	an	DET
ftr-497	1219	38	obligation	obligation	NOUN
ftr-497	1219	39	of	of	ADP
ftr-497	1219	40	support	support	NOUN
ftr-497	1219	41	under	under	ADP
ftr-497	1219	42	local	local	ADJ
ftr-497	1219	43	law	law	NOUN
ftr-497	1219	44	;	;	PUNCT
ftr-497	1219	45	(	(	PUNCT
ftr-497	1219	46	ii	ii	NOUN
ftr-497	1219	47	)	)	PUNCT
ftr-497	1219	48	a	a	DET
ftr-497	1219	49	recognition	recognition	NOUN
ftr-497	1219	50	that	that	SCONJ
ftr-497	1219	51	many	many	ADJ
ftr-497	1219	52	transfers	transfer	NOUN
ftr-497	1219	53	made	make	VERB
ftr-497	1219	54	by	by	ADP
ftr-497	1219	55	parents	parent	NOUN
ftr-497	1219	56	to	to	ADP
ftr-497	1219	57	adult	adult	VERB
ftr-497	1219	58	children	child	NOUN
ftr-497	1219	59	for	for	ADP
ftr-497	1219	60	education	education	NOUN
ftr-497	1219	61	in	in	ADP
ftr-497	1219	62	college	college	NOUN
ftr-497	1219	63	and	and	CCONJ
ftr-497	1219	64	made	make	VERB
ftr-497	1219	65	to	to	ADP
ftr-497	1219	66	others	other	NOUN
ftr-497	1219	67	,	,	PUNCT
ftr-497	1219	68	such	such	ADJ
ftr-497	1219	69	as	as	ADP
ftr-497	1219	70	aged	aged	ADJ
ftr-497	1219	71	parents	parent	NOUN
ftr-497	1219	72	,	,	PUNCT
ftr-497	1219	73	for	for	ADP
ftr-497	1219	74	care	care	NOUN
ftr-497	1219	75	,	,	PUNCT
ftr-497	1219	76	which	which	PRON
ftr-497	1219	77	can	can	AUX
ftr-497	1219	78	be	be	AUX
ftr-497	1219	79	viewed	view	VERB
ftr-497	1219	80	as	as	ADP
ftr-497	1219	81	transfers	transfer	NOUN
ftr-497	1219	82	for	for	ADP
ftr-497	1219	83	support	support	NOUN
ftr-497	1219	84	even	even	ADV
ftr-497	1219	85	though	though	SCONJ
ftr-497	1219	86	not	not	PART
ftr-497	1219	87	required	require	VERB
ftr-497	1219	88	by	by	ADP
ftr-497	1219	89	state	state	NOUN
ftr-497	1219	90	law	law	NOUN
ftr-497	1219	91	,	,	PUNCT
ftr-497	1219	92	exceeded	exceed	VERB
ftr-497	1219	93	the	the	DET
ftr-497	1219	94	$	$	SYM
ftr-497	1219	95	3,000	3,000	NUM
ftr-497	1219	96	annual	annual	ADJ
ftr-497	1219	97	exclusion	exclusion	NOUN
ftr-497	1219	98	limit	limit	NOUN
ftr-497	1219	99	of	of	ADP
ftr-497	1219	100	the	the	DET
ftr-497	1219	101	time	time	NOUN
ftr-497	1219	102	;	;	PUNCT
ftr-497	1219	103	and	and	CCONJ
ftr-497	1219	104	(	(	PUNCT
ftr-497	1219	105	iii	iii	X
ftr-497	1219	106	)	)	PUNCT
ftr-497	1219	107	a	a	DET
ftr-497	1219	108	conclusion	conclusion	NOUN
ftr-497	1219	109	that	that	SCONJ
ftr-497	1219	110	it	it	PRON
ftr-497	1219	111	is	be	AUX
ftr-497	1219	112	inappropriate	inappropriate	ADJ
ftr-497	1219	113	to	to	PART
ftr-497	1219	114	have	have	VERB
ftr-497	1219	115	the	the	DET
ftr-497	1219	116	law	law	NOUN
ftr-497	1219	117	continue	continue	VERB
ftr-497	1219	118	in	in	ADP
ftr-497	1219	119	a	a	DET
ftr-497	1219	120	form	form	NOUN
ftr-497	1219	121	that	that	PRON
ftr-497	1219	122	results	result	VERB
ftr-497	1219	123	in	in	ADP
ftr-497	1219	124	large	large	ADJ
ftr-497	1219	125	scale	scale	NOUN
ftr-497	1219	126	violations	violation	NOUN
ftr-497	1219	127	of	of	ADP
ftr-497	1219	128	the	the	DET
ftr-497	1219	129	law	law	NOUN
ftr-497	1219	130	by	by	ADP
ftr-497	1219	131	those	those	PRON
ftr-497	1219	132	paying	pay	VERB
ftr-497	1219	133	for	for	ADP
ftr-497	1219	134	their	their	PRON
ftr-497	1219	135	children	child	NOUN
ftr-497	1219	136	's	's	PART
ftr-497	1219	137	education	education	NOUN
ftr-497	1219	138	and	and	CCONJ
ftr-497	1219	139	helping	help	VERB
ftr-497	1219	140	to	to	PART
ftr-497	1219	141	pay	pay	VERB
ftr-497	1219	142	for	for	ADP
ftr-497	1219	143	the	the	DET
ftr-497	1219	144	care	care	NOUN
ftr-497	1219	145	of	of	ADP
ftr-497	1219	146	others	other	NOUN
ftr-497	1219	147	.	.	PUNCT
ftr-497	1220	1	176	176	NUM
ftr-497	1220	2	after	after	ADP
ftr-497	1220	3	concluding	conclude	VERB
ftr-497	1220	4	that	that	SCONJ
ftr-497	1220	5	state	state	NOUN
ftr-497	1220	6	law	law	NOUN
ftr-497	1220	7	was	be	AUX
ftr-497	1220	8	neither	neither	CCONJ
ftr-497	1220	9	uniform	uniform	ADJ
ftr-497	1220	10	nor	nor	CCONJ
ftr-497	1220	11	clear	clear	ADJ
ftr-497	1220	12	in	in	ADP
ftr-497	1220	13	defining	define	VERB
ftr-497	1220	14	support	support	NOUN
ftr-497	1220	15	,	,	PUNCT
ftr-497	1220	16	the	the	DET
ftr-497	1220	17	ali	ali	PROPN
ftr-497	1220	18	and	and	CCONJ
ftr-497	1220	19	ray	ray	PROPN
ftr-497	1220	20	offered	offer	VERB
ftr-497	1220	21	proposals	proposal	NOUN
ftr-497	1220	22	that	that	PRON
ftr-497	1220	23	would	would	AUX
ftr-497	1220	24	establish	establish	VERB
ftr-497	1220	25	a	a	DET
ftr-497	1220	26	federal	federal	ADJ
ftr-497	1220	27	transfer	transfer	NOUN
ftr-497	1220	28	tax	tax	NOUN
ftr-497	1220	29	definition	definition	NOUN
ftr-497	1220	30	of	of	ADP
ftr-497	1220	31	support	support	NOUN
ftr-497	1220	32	-	-	PUNCT
ftr-497	1220	33	not	not	PART
ftr-497	1220	34	173	173	NUM
ftr-497	1220	35	.	.	PUNCT
ftr-497	1221	1	ray	ray	PROPN
ftr-497	1221	2	,	,	PUNCT
ftr-497	1221	3	supra	supra	PROPN
ftr-497	1221	4	note	note	PROPN
ftr-497	1221	5	169	169	NUM
ftr-497	1221	6	,	,	PUNCT
ftr-497	1221	7	at	at	ADP
ftr-497	1221	8	446	446	NUM
ftr-497	1221	9	-	-	SYM
ftr-497	1221	10	50	50	NUM
ftr-497	1221	11	.	.	PUNCT
ftr-497	1221	12	174	174	NUM
ftr-497	1221	13	.	.	PUNCT
ftr-497	1222	1	i	i	PRON
ftr-497	1222	2	d.	d.	PROPN
ftr-497	1222	3	at	at	ADP
ftr-497	1222	4	449	449	NUM
ftr-497	1222	5	.	.	PROPN
ftr-497	1223	1	175	175	NUM
ftr-497	1223	2	.	.	PUNCT
ftr-497	1224	1	i	i	PRON
ftr-497	1224	2	d.	d.	VERB
ftr-497	1224	3	those	those	PRON
ftr-497	1224	4	as	as	ADP
ftr-497	1224	5	to	to	ADP
ftr-497	1224	6	whom	whom	PRON
ftr-497	1224	7	a	a	DET
ftr-497	1224	8	dependency	dependency	NOUN
ftr-497	1224	9	exemption	exemption	NOUN
ftr-497	1224	10	could	could	AUX
ftr-497	1224	11	be	be	AUX
ftr-497	1224	12	taken	take	VERB
ftr-497	1224	13	include	include	VERB
ftr-497	1224	14	any	any	DET
ftr-497	1224	15	dependent	dependent	ADJ
ftr-497	1224	16	(	(	PUNCT
ftr-497	1224	17	as	as	SCONJ
ftr-497	1224	18	defined	define	VERB
ftr-497	1224	19	in	in	ADP
ftr-497	1224	20	section	section	NOUN
ftr-497	1224	21	152	152	NUM
ftr-497	1224	22	)	)	PUNCT
ftr-497	1224	23	whose	whose	DET
ftr-497	1224	24	gross	gross	ADJ
ftr-497	1224	25	income	income	NOUN
ftr-497	1224	26	for	for	ADP
ftr-497	1224	27	the	the	DET
ftr-497	1224	28	year	year	NOUN
ftr-497	1224	29	is	be	AUX
ftr-497	1224	30	less	less	ADJ
ftr-497	1224	31	than	than	ADP
ftr-497	1224	32	the	the	DET
ftr-497	1224	33	exemption	exemption	NOUN
ftr-497	1224	34	amount	amount	NOUN
ftr-497	1224	35	,	,	PUNCT
ftr-497	1224	36	or	or	CCONJ
ftr-497	1224	37	who	who	PRON
ftr-497	1224	38	is	be	AUX
ftr-497	1224	39	the	the	DET
ftr-497	1224	40	taxpayer	taxpayer	NOUN
ftr-497	1224	41	's	's	PART
ftr-497	1224	42	child	child	NOUN
ftr-497	1224	43	and	and	CCONJ
ftr-497	1224	44	who	who	PRON
ftr-497	1224	45	is	be	AUX
ftr-497	1224	46	either	either	CCONJ
ftr-497	1224	47	under	under	ADP
ftr-497	1224	48	age	age	NOUN
ftr-497	1224	49	19	19	NUM
ftr-497	1224	50	during	during	ADP
ftr-497	1224	51	the	the	DET
ftr-497	1224	52	year	year	NOUN
ftr-497	1224	53	or	or	CCONJ
ftr-497	1224	54	a	a	DET
ftr-497	1224	55	student	student	NOUN
ftr-497	1224	56	under	under	ADP
ftr-497	1224	57	age	age	NOUN
ftr-497	1224	58	24	24	NUM
ftr-497	1224	59	during	during	ADP
ftr-497	1224	60	the	the	DET
ftr-497	1224	61	year	year	NOUN
ftr-497	1224	62	.	.	PUNCT
ftr-497	1225	1	"	"	PUNCT
ftr-497	1225	2	dependent	dependent	ADJ
ftr-497	1225	3	"	"	PUNCT
ftr-497	1225	4	is	be	AUX
ftr-497	1225	5	defined	define	VERB
ftr-497	1225	6	in	in	ADP
ftr-497	1225	7	section	section	NOUN
ftr-497	1225	8	152(a	152(a	NUM
ftr-497	1225	9	)	)	PUNCT
ftr-497	1225	10	to	to	PART
ftr-497	1225	11	include	include	VERB
ftr-497	1225	12	the	the	DET
ftr-497	1225	13	taxpayer	taxpayer	NOUN
ftr-497	1225	14	's	's	PART
ftr-497	1225	15	descendants	descendant	NOUN
ftr-497	1225	16	,	,	PUNCT
ftr-497	1225	17	stepchildren	stepchild	NOUN
ftr-497	1225	18	,	,	PUNCT
ftr-497	1225	19	siblings	sibling	NOUN
ftr-497	1225	20	and	and	CCONJ
ftr-497	1225	21	step	step	NOUN
ftr-497	1225	22	-	-	PUNCT
ftr-497	1225	23	siblings	sibling	NOUN
ftr-497	1225	24	,	,	PUNCT
ftr-497	1225	25	ancestors	ancestor	NOUN
ftr-497	1225	26	,	,	PUNCT
ftr-497	1225	27	stepparents	stepparent	NOUN
ftr-497	1225	28	,	,	PUNCT
ftr-497	1225	29	nephews	nephew	NOUN
ftr-497	1225	30	and	and	CCONJ
ftr-497	1225	31	nieces	niece	NOUN
ftr-497	1225	32	,	,	PUNCT
ftr-497	1225	33	aunts	aunt	NOUN
ftr-497	1225	34	and	and	CCONJ
ftr-497	1225	35	uncles	uncle	NOUN
ftr-497	1225	36	,	,	PUNCT
ftr-497	1225	37	a	a	DET
ftr-497	1225	38	broad	broad	ADJ
ftr-497	1225	39	range	range	NOUN
ftr-497	1225	40	of	of	ADP
ftr-497	1225	41	in	in	ADP
ftr-497	1225	42	-	-	PUNCT
ftr-497	1225	43	laws	law	NOUN
ftr-497	1225	44	,	,	PUNCT
ftr-497	1225	45	and	and	CCONJ
ftr-497	1225	46	members	member	NOUN
ftr-497	1225	47	of	of	ADP
ftr-497	1225	48	the	the	DET
ftr-497	1225	49	taxpayer	taxpayer	NOUN
ftr-497	1225	50	's	's	PART
ftr-497	1225	51	household	household	NOUN
ftr-497	1225	52	.	.	PUNCT
ftr-497	1226	1	ray	ray	PROPN
ftr-497	1226	2	's	's	PART
ftr-497	1226	3	proposal	proposal	NOUN
ftr-497	1226	4	would	would	AUX
ftr-497	1226	5	allow	allow	VERB
ftr-497	1226	6	tax	tax	NOUN
ftr-497	1226	7	-	-	PUNCT
ftr-497	1226	8	free	free	ADJ
ftr-497	1226	9	transfers	transfer	NOUN
ftr-497	1226	10	to	to	ADP
ftr-497	1226	11	a	a	DET
ftr-497	1226	12	person	person	NOUN
ftr-497	1226	13	defined	define	VERB
ftr-497	1226	14	as	as	ADP
ftr-497	1226	15	a	a	DET
ftr-497	1226	16	dependent	dependent	ADJ
ftr-497	1226	17	by	by	ADP
ftr-497	1226	18	section	section	NOUN
ftr-497	1226	19	152(a	152(a	PROPN
ftr-497	1226	20	)	)	PUNCT
ftr-497	1226	21	,	,	PUNCT
ftr-497	1226	22	regardless	regardless	ADV
ftr-497	1226	23	of	of	ADP
ftr-497	1226	24	whether	whether	SCONJ
ftr-497	1226	25	or	or	CCONJ
ftr-497	1226	26	not	not	PART
ftr-497	1226	27	the	the	DET
ftr-497	1226	28	taxpayer	taxpayer	NOUN
ftr-497	1226	29	could	could	AUX
ftr-497	1226	30	claim	claim	VERB
ftr-497	1226	31	an	an	DET
ftr-497	1226	32	exemption	exemption	NOUN
ftr-497	1226	33	with	with	ADP
ftr-497	1226	34	respect	respect	NOUN
ftr-497	1226	35	to	to	ADP
ftr-497	1226	36	that	that	PRON
ftr-497	1226	37	dependent	dependent	ADJ
ftr-497	1226	38	.	.	PUNCT
ftr-497	1227	1	176	176	NUM
ftr-497	1227	2	.	.	PUNCT
ftr-497	1228	1	all	all	PRON
ftr-497	1228	2	of	of	ADP
ftr-497	1228	3	these	these	DET
ftr-497	1228	4	concerns	concern	NOUN
ftr-497	1228	5	are	be	AUX
ftr-497	1228	6	legitimate	legitimate	ADJ
ftr-497	1228	7	today	today	NOUN
ftr-497	1228	8	,	,	PUNCT
ftr-497	1228	9	as	as	SCONJ
ftr-497	1228	10	has	have	AUX
ftr-497	1228	11	been	be	AUX
ftr-497	1228	12	demonstrated	demonstrate	VERB
ftr-497	1228	13	above	above	ADV
ftr-497	1228	14	.	.	PUNCT
ftr-497	1229	1	transfers	transfer	NOUN
ftr-497	1229	2	for	for	ADP
ftr-497	1229	3	support	support	NOUN
ftr-497	1229	4	of	of	ADP
ftr-497	1229	5	adult	adult	NOUN
ftr-497	1229	6	children	child	NOUN
ftr-497	1229	7	and	and	CCONJ
ftr-497	1229	8	aged	aged	ADJ
ftr-497	1229	9	parents	parent	NOUN
ftr-497	1229	10	may	may	AUX
ftr-497	1229	11	now	now	ADV
ftr-497	1229	12	exceed	exceed	VERB
ftr-497	1229	13	the	the	DET
ftr-497	1229	14	$	$	SYM
ftr-497	1229	15	10,000	10,000	NUM
ftr-497	1229	16	annual	annual	ADJ
ftr-497	1229	17	exclusion	exclusion	NOUN
ftr-497	1229	18	limit	limit	NOUN
ftr-497	1229	19	and	and	CCONJ
ftr-497	1229	20	thus	thus	ADV
ftr-497	1229	21	place	place	VERB
ftr-497	1229	22	the	the	DET
ftr-497	1229	23	donors	donor	NOUN
ftr-497	1229	24	under	under	ADP
ftr-497	1229	25	a	a	DET
ftr-497	1229	26	return	return	NOUN
ftr-497	1229	27	filing	filing	NOUN
ftr-497	1229	28	requirement	requirement	NOUN
ftr-497	1229	29	,	,	PUNCT
ftr-497	1229	30	which	which	PRON
ftr-497	1229	31	is	be	AUX
ftr-497	1229	32	no	no	DET
ftr-497	1229	33	doubt	doubt	ADV
ftr-497	1229	34	often	often	ADV
ftr-497	1229	35	ignored	ignore	VERB
ftr-497	1229	36	.	.	PUNCT
ftr-497	1230	1	[	[	X
ftr-497	1230	2	vol	vol	NOUN
ftr-497	1230	3	.	.	PUNCT
ftr-497	1231	1	1:7	1:7	NUM
ftr-497	1231	2	should	should	AUX
ftr-497	1231	3	we	we	PRON
ftr-497	1231	4	give	give	VERB
ftr-497	1231	5	away	away	ADP
ftr-497	1231	6	the	the	DET
ftr-497	1231	7	annual	annual	ADJ
ftr-497	1231	8	erclusion	erclusion	NOUN
ftr-497	1231	9	?	?	PUNCT
ftr-497	1232	1	one	one	NOUN
ftr-497	1232	2	that	that	PRON
ftr-497	1232	3	would	would	AUX
ftr-497	1232	4	govern	govern	VERB
ftr-497	1232	5	for	for	ADP
ftr-497	1232	6	purposes	purpose	NOUN
ftr-497	1232	7	of	of	ADP
ftr-497	1232	8	guiding	guide	VERB
ftr-497	1232	9	the	the	DET
ftr-497	1232	10	determination	determination	NOUN
ftr-497	1232	11	of	of	ADP
ftr-497	1232	12	support	support	NOUN
ftr-497	1232	13	payments	payment	NOUN
ftr-497	1232	14	in	in	ADP
ftr-497	1232	15	the	the	DET
ftr-497	1232	16	divorce	divorce	NOUN
ftr-497	1232	17	context	context	NOUN
ftr-497	1232	18	,	,	PUNCT
ftr-497	1232	19	but	but	CCONJ
ftr-497	1232	20	one	one	NUM
ftr-497	1232	21	determinative	determinative	ADJ
ftr-497	1232	22	of	of	ADP
ftr-497	1232	23	whether	whether	SCONJ
ftr-497	1232	24	any	any	DET
ftr-497	1232	25	gift	gift	NOUN
ftr-497	1232	26	had	have	AUX
ftr-497	1232	27	been	be	AUX
ftr-497	1232	28	made	make	VERB
ftr-497	1232	29	that	that	PRON
ftr-497	1232	30	should	should	AUX
ftr-497	1232	31	be	be	AUX
ftr-497	1232	32	included	include	VERB
ftr-497	1232	33	in	in	ADP
ftr-497	1232	34	the	the	DET
ftr-497	1232	35	tax	tax	NOUN
ftr-497	1232	36	system	system	NOUN
ftr-497	1232	37	.	.	PUNCT
ftr-497	1233	1	both	both	DET
ftr-497	1233	2	proposals	proposal	NOUN
ftr-497	1233	3	focused	focus	VERB
ftr-497	1233	4	not	not	PART
ftr-497	1233	5	on	on	ADP
ftr-497	1233	6	the	the	DET
ftr-497	1233	7	transfer	transfer	NOUN
ftr-497	1233	8	of	of	ADP
ftr-497	1233	9	wealth	wealth	NOUN
ftr-497	1233	10	,	,	PUNCT
ftr-497	1233	11	which	which	PRON
ftr-497	1233	12	is	be	AUX
ftr-497	1233	13	the	the	DET
ftr-497	1233	14	general	general	ADJ
ftr-497	1233	15	focus	focus	NOUN
ftr-497	1233	16	of	of	ADP
ftr-497	1233	17	the	the	DET
ftr-497	1233	18	transfer	transfer	NOUN
ftr-497	1233	19	tax	tax	NOUN
ftr-497	1233	20	system	system	NOUN
ftr-497	1233	21	,	,	PUNCT
ftr-497	1233	22	but	but	CCONJ
ftr-497	1233	23	on	on	ADP
ftr-497	1233	24	whether	whether	SCONJ
ftr-497	1233	25	the	the	DET
ftr-497	1233	26	transfer	transfer	NOUN
ftr-497	1233	27	resulted	result	VERB
ftr-497	1233	28	in	in	ADP
ftr-497	1233	29	a	a	DET
ftr-497	1233	30	build	build	NOUN
ftr-497	1233	31	-	-	PUNCT
ftr-497	1233	32	up	up	NOUN
ftr-497	1233	33	of	of	ADP
ftr-497	1233	34	wealth	wealth	NOUN
ftr-497	1233	35	in	in	ADP
ftr-497	1233	36	the	the	DET
ftr-497	1233	37	transferee	transferee	NOUN
ftr-497	1233	38	.	.	PUNCT
ftr-497	1233	39	'	'	PUNCT
ftr-497	1233	40	"	"	PUNCT
ftr-497	1233	41	since	since	SCONJ
ftr-497	1233	42	ray	ray	NOUN
ftr-497	1233	43	's	's	PART
ftr-497	1233	44	proposal	proposal	NOUN
ftr-497	1233	45	is	be	AUX
ftr-497	1233	46	more	more	ADV
ftr-497	1233	47	refined	refined	ADJ
ftr-497	1233	48	,	,	PUNCT
ftr-497	1233	49	it	it	PRON
ftr-497	1233	50	is	be	AUX
ftr-497	1233	51	examined	examine	VERB
ftr-497	1233	52	here	here	ADV
ftr-497	1233	53	.	.	PUNCT
ftr-497	1234	1	several	several	ADJ
ftr-497	1234	2	troublesome	troublesome	ADJ
ftr-497	1234	3	issues	issue	NOUN
ftr-497	1234	4	arise	arise	VERB
ftr-497	1234	5	under	under	ADP
ftr-497	1234	6	ray	ray	NOUN
ftr-497	1234	7	's	's	PART
ftr-497	1234	8	proposal	proposal	NOUN
ftr-497	1234	9	,	,	PUNCT
ftr-497	1234	10	as	as	SCONJ
ftr-497	1234	11	he	he	PRON
ftr-497	1234	12	recognized	recognize	VERB
ftr-497	1234	13	.	.	PUNCT
ftr-497	1235	1	for	for	ADP
ftr-497	1235	2	example	example	NOUN
ftr-497	1235	3	,	,	PUNCT
ftr-497	1235	4	determination	determination	NOUN
ftr-497	1235	5	at	at	ADP
ftr-497	1235	6	the	the	DET
ftr-497	1235	7	time	time	NOUN
ftr-497	1235	8	of	of	ADP
ftr-497	1235	9	the	the	DET
ftr-497	1235	10	transfer	transfer	NOUN
ftr-497	1235	11	of	of	ADP
ftr-497	1235	12	whether	whether	SCONJ
ftr-497	1235	13	an	an	DET
ftr-497	1235	14	asset	asset	NOUN
ftr-497	1235	15	would	would	AUX
ftr-497	1235	16	have	have	AUX
ftr-497	1235	17	a	a	DET
ftr-497	1235	18	value	value	NOUN
ftr-497	1235	19	greater	great	ADJ
ftr-497	1235	20	than	than	ADP
ftr-497	1235	21	the	the	DET
ftr-497	1235	22	annual	annual	ADJ
ftr-497	1235	23	exclusion	exclusion	NOUN
ftr-497	1235	24	at	at	ADP
ftr-497	1235	25	the	the	DET
ftr-497	1235	26	end	end	NOUN
ftr-497	1235	27	of	of	ADP
ftr-497	1235	28	the	the	DET
ftr-497	1235	29	second	second	ADJ
ftr-497	1235	30	calendar	calendar	NOUN
ftr-497	1235	31	year	year	NOUN
ftr-497	1235	32	after	after	ADP
ftr-497	1235	33	the	the	DET
ftr-497	1235	34	year	year	NOUN
ftr-497	1235	35	of	of	ADP
ftr-497	1235	36	transfer	transfer	NOUN
ftr-497	1235	37	would	would	AUX
ftr-497	1235	38	often	often	ADV
ftr-497	1235	39	be	be	AUX
ftr-497	1235	40	quite	quite	ADV
ftr-497	1235	41	difficult	difficult	ADJ
ftr-497	1235	42	.	.	PUNCT
ftr-497	1236	1	because	because	SCONJ
ftr-497	1236	2	the	the	DET
ftr-497	1236	3	proposal	proposal	NOUN
ftr-497	1236	4	would	would	AUX
ftr-497	1236	5	permit	permit	VERB
ftr-497	1236	6	such	such	ADJ
ftr-497	1236	7	transfers	transfer	NOUN
ftr-497	1236	8	to	to	PART
ftr-497	1236	9	be	be	AUX
ftr-497	1236	10	made	make	VERB
ftr-497	1236	11	to	to	ADP
ftr-497	1236	12	a	a	DET
ftr-497	1236	13	wide	wide	ADJ
ftr-497	1236	14	range	range	NOUN
ftr-497	1236	15	of	of	ADP
ftr-497	1236	16	the	the	DET
ftr-497	1236	17	transferor	transferor	NOUN
ftr-497	1236	18	's	's	PART
ftr-497	1236	19	relatives	relative	NOUN
ftr-497	1236	20	,	,	PUNCT
ftr-497	1236	21	including	include	VERB
ftr-497	1236	22	descendants	descendant	NOUN
ftr-497	1236	23	,	,	PUNCT
ftr-497	1236	24	this	this	DET
ftr-497	1236	25	form	form	NOUN
ftr-497	1236	26	of	of	ADP
ftr-497	1236	27	transfer	transfer	NOUN
ftr-497	1236	28	could	could	AUX
ftr-497	1236	29	in	in	ADP
ftr-497	1236	30	fact	fact	NOUN
ftr-497	1236	31	be	be	AUX
ftr-497	1236	32	used	use	VERB
ftr-497	1236	33	both	both	PRON
ftr-497	1236	34	to	to	PART
ftr-497	1236	35	remove	remove	VERB
ftr-497	1236	36	wealth	wealth	NOUN
ftr-497	1236	37	from	from	ADP
ftr-497	1236	38	the	the	DET
ftr-497	1236	39	donor	donor	NOUN
ftr-497	1236	40	and	and	CCONJ
ftr-497	1236	41	to	to	PART
ftr-497	1236	42	build	build	VERB
ftr-497	1236	43	up	up	ADP
ftr-497	1236	44	wealth	wealth	NOUN
ftr-497	1236	45	in	in	ADP
ftr-497	1236	46	the	the	DET
ftr-497	1236	47	hands	hand	NOUN
ftr-497	1236	48	of	of	ADP
ftr-497	1236	49	the	the	DET
ftr-497	1236	50	donee	donee	NOUN
ftr-497	1236	51	without	without	ADP
ftr-497	1236	52	any	any	DET
ftr-497	1236	53	gift	gift	NOUN
ftr-497	1236	54	tax	tax	NOUN
ftr-497	1236	55	being	be	AUX
ftr-497	1236	56	incurred	incur	VERB
ftr-497	1236	57	.	.	PUNCT
ftr-497	1237	1	for	for	ADP
ftr-497	1237	2	example	example	NOUN
ftr-497	1237	3	,	,	PUNCT
ftr-497	1237	4	payment	payment	NOUN
ftr-497	1237	5	of	of	ADP
ftr-497	1237	6	the	the	DET
ftr-497	1237	7	rent	rent	NOUN
ftr-497	1237	8	on	on	ADP
ftr-497	1237	9	a	a	DET
ftr-497	1237	10	child	child	NOUN
ftr-497	1237	11	's	's	PART
ftr-497	1237	12	apartment	apartment	NOUN
ftr-497	1237	13	or	or	CCONJ
ftr-497	1237	14	of	of	ADP
ftr-497	1237	15	an	an	DET
ftr-497	1237	16	automobile	automobile	NOUN
ftr-497	1237	17	lease	lease	NOUN
ftr-497	1237	18	payment	payment	NOUN
ftr-497	1237	19	arguably	arguably	ADV
ftr-497	1237	20	would	would	AUX
ftr-497	1237	21	not	not	PART
ftr-497	1237	22	create	create	VERB
ftr-497	1237	23	wealth	wealth	NOUN
ftr-497	1237	24	in	in	ADP
ftr-497	1237	25	the	the	DET
ftr-497	1237	26	donee	donee	NOUN
ftr-497	1237	27	's	's	PART
ftr-497	1237	28	hands	hand	NOUN
ftr-497	1237	29	and	and	CCONJ
ftr-497	1237	30	so	so	ADV
ftr-497	1237	31	would	would	AUX
ftr-497	1237	32	be	be	AUX
ftr-497	1237	33	excluded	exclude	VERB
ftr-497	1237	34	from	from	ADP
ftr-497	1237	35	gift	gift	NOUN
ftr-497	1237	36	tax	tax	NOUN
ftr-497	1237	37	by	by	ADP
ftr-497	1237	38	this	this	DET
ftr-497	1237	39	proposal	proposal	NOUN
ftr-497	1237	40	.	.	PUNCT
ftr-497	1238	1	but	but	CCONJ
ftr-497	1238	2	,	,	PUNCT
ftr-497	1238	3	by	by	ADP
ftr-497	1238	4	eliminating	eliminate	VERB
ftr-497	1238	5	that	that	DET
ftr-497	1238	6	expense	expense	NOUN
ftr-497	1238	7	for	for	ADP
ftr-497	1238	8	the	the	DET
ftr-497	1238	9	donee	donee	NOUN
ftr-497	1238	10	,	,	PUNCT
ftr-497	1238	11	the	the	DET
ftr-497	1238	12	donor	donor	NOUN
ftr-497	1238	13	allows	allow	VERB
ftr-497	1238	14	the	the	DET
ftr-497	1238	15	donee	donee	NOUN
ftr-497	1238	16	to	to	PART
ftr-497	1238	17	build	build	VERB
ftr-497	1238	18	up	up	ADP
ftr-497	1238	19	his	his	PRON
ftr-497	1238	20	or	or	CCONJ
ftr-497	1238	21	her	her	PRON
ftr-497	1238	22	own	own	ADJ
ftr-497	1238	23	wealth	wealth	NOUN
ftr-497	1238	24	with	with	ADP
ftr-497	1238	25	savings	saving	NOUN
ftr-497	1238	26	equal	equal	ADJ
ftr-497	1238	27	to	to	ADP
ftr-497	1238	28	the	the	DET
ftr-497	1238	29	amount	amount	NOUN
ftr-497	1238	30	the	the	DET
ftr-497	1238	31	donee	donee	NOUN
ftr-497	1238	32	would	would	AUX
ftr-497	1238	33	otherwise	otherwise	ADV
ftr-497	1238	34	pay	pay	VERB
ftr-497	1238	35	on	on	ADP
ftr-497	1238	36	his	his	PRON
ftr-497	1238	37	or	or	CCONJ
ftr-497	1238	38	her	her	PRON
ftr-497	1238	39	own	own	ADJ
ftr-497	1238	40	,	,	PUNCT
ftr-497	1238	41	and	and	CCONJ
ftr-497	1238	42	if	if	SCONJ
ftr-497	1238	43	such	such	ADJ
ftr-497	1238	44	payments	payment	NOUN
ftr-497	1238	45	could	could	AUX
ftr-497	1238	46	be	be	AUX
ftr-497	1238	47	made	make	VERB
ftr-497	1238	48	without	without	ADP
ftr-497	1238	49	gift	gift	NOUN
ftr-497	1238	50	tax	tax	NOUN
ftr-497	1238	51	consequences	consequence	NOUN
ftr-497	1238	52	,	,	PUNCT
ftr-497	1238	53	the	the	DET
ftr-497	1238	54	donor	donor	NOUN
ftr-497	1238	55	could	could	AUX
ftr-497	1238	56	also	also	ADV
ftr-497	1238	57	reduce	reduce	VERB
ftr-497	1238	58	his	his	PRON
ftr-497	1238	59	or	or	CCONJ
ftr-497	1238	60	her	her	PRON
ftr-497	1238	61	own	own	ADJ
ftr-497	1238	62	estate.178	estate.178	NOUN
ftr-497	1238	63	177	177	NUM
ftr-497	1238	64	.	.	PUNCT
ftr-497	1239	1	that	that	SCONJ
ftr-497	1239	2	both	both	CCONJ
ftr-497	1239	3	the	the	DET
ftr-497	1239	4	all	all	DET
ftr-497	1239	5	proposal	proposal	NOUN
ftr-497	1239	6	and	and	CCONJ
ftr-497	1239	7	ray	ray	NOUN
ftr-497	1239	8	focus	focus	NOUN
ftr-497	1239	9	on	on	ADP
ftr-497	1239	10	the	the	DET
ftr-497	1239	11	build	build	NOUN
ftr-497	1239	12	-	-	PUNCT
ftr-497	1239	13	up	up	NOUN
ftr-497	1239	14	of	of	ADP
ftr-497	1239	15	wealth	wealth	NOUN
ftr-497	1239	16	in	in	ADP
ftr-497	1239	17	the	the	DET
ftr-497	1239	18	transferee	transferee	NOUN
ftr-497	1239	19	is	be	AUX
ftr-497	1239	20	revealed	reveal	VERB
ftr-497	1239	21	by	by	ADP
ftr-497	1239	22	their	their	PRON
ftr-497	1239	23	use	use	NOUN
ftr-497	1239	24	of	of	ADP
ftr-497	1239	25	the	the	DET
ftr-497	1239	26	"	"	PUNCT
ftr-497	1239	27	significant	significant	ADJ
ftr-497	1239	28	value	value	NOUN
ftr-497	1239	29	"	"	PUNCT
ftr-497	1239	30	standard	standard	NOUN
ftr-497	1239	31	,	,	PUNCT
ftr-497	1239	32	which	which	PRON
ftr-497	1239	33	is	be	AUX
ftr-497	1239	34	measured	measure	VERB
ftr-497	1239	35	by	by	ADP
ftr-497	1239	36	the	the	DET
ftr-497	1239	37	value	value	NOUN
ftr-497	1239	38	of	of	ADP
ftr-497	1239	39	the	the	DET
ftr-497	1239	40	transferred	transfer	VERB
ftr-497	1239	41	property	property	NOUN
ftr-497	1239	42	in	in	ADP
ftr-497	1239	43	the	the	DET
ftr-497	1239	44	transferee	transferee	NOUN
ftr-497	1239	45	's	's	PART
ftr-497	1239	46	hands	hand	NOUN
ftr-497	1239	47	after	after	ADP
ftr-497	1239	48	the	the	DET
ftr-497	1239	49	passage	passage	NOUN
ftr-497	1239	50	of	of	ADP
ftr-497	1239	51	one	one	NUM
ftr-497	1239	52	year	year	NOUN
ftr-497	1239	53	(	(	PUNCT
ftr-497	1239	54	the	the	DET
ftr-497	1239	55	ali	ali	PROPN
ftr-497	1239	56	proposal	proposal	PROPN
ftr-497	1239	57	)	)	PUNCT
ftr-497	1239	58	or	or	CCONJ
ftr-497	1239	59	two	two	NUM
ftr-497	1239	60	years	year	NOUN
ftr-497	1239	61	(	(	PUNCT
ftr-497	1239	62	the	the	DET
ftr-497	1239	63	ray	ray	NOUN
ftr-497	1239	64	proposal	proposal	NOUN
ftr-497	1239	65	)	)	PUNCT
ftr-497	1239	66	,	,	PUNCT
ftr-497	1239	67	and	and	CCONJ
ftr-497	1239	68	the	the	DET
ftr-497	1239	69	support	support	NOUN
ftr-497	1239	70	type	type	NOUN
ftr-497	1239	71	transfers	transfer	NOUN
ftr-497	1239	72	their	their	PRON
ftr-497	1239	73	proposals	proposal	NOUN
ftr-497	1239	74	would	would	AUX
ftr-497	1239	75	exempt	exempt	VERB
ftr-497	1239	76	from	from	ADP
ftr-497	1239	77	transfer	transfer	NOUN
ftr-497	1239	78	tax	tax	NOUN
ftr-497	1239	79	.	.	PUNCT
ftr-497	1240	1	this	this	DET
ftr-497	1240	2	approach	approach	NOUN
ftr-497	1240	3	seems	seem	VERB
ftr-497	1240	4	contrary	contrary	ADJ
ftr-497	1240	5	to	to	ADP
ftr-497	1240	6	that	that	PRON
ftr-497	1240	7	set	set	VERB
ftr-497	1240	8	forth	forth	ADP
ftr-497	1240	9	in	in	ADP
ftr-497	1240	10	regulations	regulation	NOUN
ftr-497	1240	11	section	section	NOUN
ftr-497	1240	12	25.2511	25.2511	NUM
ftr-497	1240	13	-	-	SYM
ftr-497	1240	14	2(a	2(a	NUM
ftr-497	1240	15	)	)	PUNCT
ftr-497	1240	16	(	(	PUNCT
ftr-497	1240	17	quoted	quote	VERB
ftr-497	1240	18	supra	supra	PROPN
ftr-497	1240	19	note	note	NOUN
ftr-497	1240	20	2	2	NUM
ftr-497	1240	21	)	)	PUNCT
ftr-497	1240	22	,	,	PUNCT
ftr-497	1240	23	which	which	PRON
ftr-497	1240	24	makes	make	VERB
ftr-497	1240	25	it	it	PRON
ftr-497	1240	26	plain	plain	ADJ
ftr-497	1240	27	that	that	SCONJ
ftr-497	1240	28	the	the	DET
ftr-497	1240	29	tax	tax	NOUN
ftr-497	1240	30	is	be	AUX
ftr-497	1240	31	imposed	impose	VERB
ftr-497	1240	32	on	on	ADP
ftr-497	1240	33	the	the	DET
ftr-497	1240	34	value	value	NOUN
ftr-497	1240	35	passing	pass	VERB
ftr-497	1240	36	from	from	ADP
ftr-497	1240	37	the	the	DET
ftr-497	1240	38	donor	donor	NOUN
ftr-497	1240	39	,	,	PUNCT
ftr-497	1240	40	not	not	PART
ftr-497	1240	41	the	the	DET
ftr-497	1240	42	enrichment	enrichment	NOUN
ftr-497	1240	43	of	of	ADP
ftr-497	1240	44	the	the	DET
ftr-497	1240	45	donee	donee	NOUN
ftr-497	1240	46	.	.	PUNCT
ftr-497	1241	1	the	the	DET
ftr-497	1241	2	regulation	regulation	NOUN
ftr-497	1241	3	is	be	AUX
ftr-497	1241	4	entirely	entirely	ADV
ftr-497	1241	5	consistent	consistent	ADJ
ftr-497	1241	6	with	with	ADP
ftr-497	1241	7	the	the	DET
ftr-497	1241	8	measure	measure	NOUN
ftr-497	1241	9	of	of	ADP
ftr-497	1241	10	the	the	DET
ftr-497	1241	11	value	value	NOUN
ftr-497	1241	12	of	of	ADP
ftr-497	1241	13	property	property	NOUN
ftr-497	1241	14	subject	subject	NOUN
ftr-497	1241	15	to	to	ADP
ftr-497	1241	16	estate	estate	NOUN
ftr-497	1241	17	tax	tax	NOUN
ftr-497	1241	18	.	.	PUNCT
ftr-497	1242	1	irc	irc	PROPN
ftr-497	1242	2	§	§	PROPN
ftr-497	1242	3	§	§	PROPN
ftr-497	1242	4	2031	2031	NUM
ftr-497	1242	5	,	,	PUNCT
ftr-497	1242	6	2033	2033	NUM
ftr-497	1242	7	.	.	PUNCT
ftr-497	1243	1	given	give	VERB
ftr-497	1243	2	that	that	SCONJ
ftr-497	1243	3	the	the	DET
ftr-497	1243	4	two	two	NUM
ftr-497	1243	5	systems	system	NOUN
ftr-497	1243	6	are	be	AUX
ftr-497	1243	7	meant	mean	VERB
ftr-497	1243	8	to	to	PART
ftr-497	1243	9	complement	complement	VERB
ftr-497	1243	10	each	each	DET
ftr-497	1243	11	other	other	ADJ
ftr-497	1243	12	,	,	PUNCT
ftr-497	1243	13	and	and	CCONJ
ftr-497	1243	14	that	that	SCONJ
ftr-497	1243	15	their	their	PRON
ftr-497	1243	16	purpose	purpose	NOUN
ftr-497	1243	17	is	be	AUX
ftr-497	1243	18	to	to	PART
ftr-497	1243	19	tax	tax	VERB
ftr-497	1243	20	the	the	DET
ftr-497	1243	21	transfer	transfer	NOUN
ftr-497	1243	22	,	,	PUNCT
ftr-497	1243	23	not	not	PART
ftr-497	1243	24	receipt	receipt	NOUN
ftr-497	1243	25	,	,	PUNCT
ftr-497	1243	26	of	of	ADP
ftr-497	1243	27	wealth	wealth	NOUN
ftr-497	1243	28	,	,	PUNCT
ftr-497	1243	29	it	it	PRON
ftr-497	1243	30	is	be	AUX
ftr-497	1243	31	entirely	entirely	ADV
ftr-497	1243	32	appropriate	appropriate	ADJ
ftr-497	1243	33	to	to	PART
ftr-497	1243	34	focus	focus	VERB
ftr-497	1243	35	the	the	DET
ftr-497	1243	36	valuation	valuation	NOUN
ftr-497	1243	37	function	function	NOUN
ftr-497	1243	38	of	of	ADP
ftr-497	1243	39	the	the	DET
ftr-497	1243	40	gift	gift	NOUN
ftr-497	1243	41	tax	tax	NOUN
ftr-497	1243	42	on	on	ADP
ftr-497	1243	43	what	what	PRON
ftr-497	1243	44	is	be	AUX
ftr-497	1243	45	transferred	transfer	VERB
ftr-497	1243	46	,	,	PUNCT
ftr-497	1243	47	not	not	PART
ftr-497	1243	48	the	the	DET
ftr-497	1243	49	value	value	NOUN
ftr-497	1243	50	of	of	ADP
ftr-497	1243	51	the	the	DET
ftr-497	1243	52	item	item	NOUN
ftr-497	1243	53	in	in	ADP
ftr-497	1243	54	the	the	DET
ftr-497	1243	55	hands	hand	NOUN
ftr-497	1243	56	of	of	ADP
ftr-497	1243	57	the	the	DET
ftr-497	1243	58	recipient	recipient	NOUN
ftr-497	1243	59	after	after	ADP
ftr-497	1243	60	the	the	DET
ftr-497	1243	61	passage	passage	NOUN
ftr-497	1243	62	of	of	ADP
ftr-497	1243	63	some	some	DET
ftr-497	1243	64	period	period	NOUN
ftr-497	1243	65	of	of	ADP
ftr-497	1243	66	time	time	NOUN
ftr-497	1243	67	.	.	PUNCT
ftr-497	1244	1	nonetheless	nonetheless	ADV
ftr-497	1244	2	,	,	PUNCT
ftr-497	1244	3	as	as	SCONJ
ftr-497	1244	4	discussed	discuss	VERB
ftr-497	1244	5	in	in	ADP
ftr-497	1244	6	part	part	NOUN
ftr-497	1244	7	v	v	ADP
ftr-497	1244	8	c.	c.	NOUN
ftr-497	1244	9	it	it	PRON
ftr-497	1244	10	is	be	AUX
ftr-497	1244	11	probably	probably	ADV
ftr-497	1244	12	appropriate	appropriate	ADJ
ftr-497	1244	13	in	in	ADP
ftr-497	1244	14	some	some	DET
ftr-497	1244	15	circumstances	circumstance	NOUN
ftr-497	1244	16	to	to	PART
ftr-497	1244	17	examine	examine	VERB
ftr-497	1244	18	the	the	DET
ftr-497	1244	19	value	value	NOUN
ftr-497	1244	20	of	of	ADP
ftr-497	1244	21	the	the	DET
ftr-497	1244	22	asset	asset	NOUN
ftr-497	1244	23	or	or	CCONJ
ftr-497	1244	24	benefit	benefit	NOUN
ftr-497	1244	25	transferred	transfer	VERB
ftr-497	1244	26	shortly	shortly	ADV
ftr-497	1244	27	after	after	SCONJ
ftr-497	1244	28	the	the	DET
ftr-497	1244	29	transfer	transfer	NOUN
ftr-497	1244	30	to	to	PART
ftr-497	1244	31	determine	determine	VERB
ftr-497	1244	32	whether	whether	SCONJ
ftr-497	1244	33	a	a	DET
ftr-497	1244	34	transfer	transfer	NOUN
ftr-497	1244	35	of	of	ADP
ftr-497	1244	36	wealth	wealth	NOUN
ftr-497	1244	37	ever	ever	ADV
ftr-497	1244	38	occurred	occur	VERB
ftr-497	1244	39	.	.	PUNCT
ftr-497	1245	1	if	if	SCONJ
ftr-497	1245	2	the	the	DET
ftr-497	1245	3	value	value	NOUN
ftr-497	1245	4	transferred	transfer	VERB
ftr-497	1245	5	is	be	AUX
ftr-497	1245	6	consumed	consume	VERB
ftr-497	1245	7	,	,	PUNCT
ftr-497	1245	8	as	as	SCONJ
ftr-497	1245	9	it	it	PRON
ftr-497	1245	10	would	would	AUX
ftr-497	1245	11	be	be	AUX
ftr-497	1245	12	in	in	ADP
ftr-497	1245	13	many	many	ADJ
ftr-497	1245	14	of	of	ADP
ftr-497	1245	15	the	the	DET
ftr-497	1245	16	support	support	NOUN
ftr-497	1245	17	-	-	PUNCT
ftr-497	1245	18	type	type	NOUN
ftr-497	1245	19	transfers	transfer	NOUN
ftr-497	1245	20	,	,	PUNCT
ftr-497	1245	21	the	the	DET
ftr-497	1245	22	all	all	DET
ftr-497	1245	23	/	/	SYM
ftr-497	1245	24	ray	ray	NOUN
ftr-497	1245	25	proposals	proposal	NOUN
ftr-497	1245	26	would	would	AUX
ftr-497	1245	27	protect	protect	VERB
ftr-497	1245	28	such	such	ADJ
ftr-497	1245	29	value	value	NOUN
ftr-497	1245	30	from	from	ADP
ftr-497	1245	31	transfer	transfer	NOUN
ftr-497	1245	32	tax	tax	NOUN
ftr-497	1245	33	.	.	PUNCT
ftr-497	1246	1	arguably	arguably	ADV
ftr-497	1246	2	in	in	ADP
ftr-497	1246	3	such	such	ADJ
ftr-497	1246	4	case	case	NOUN
ftr-497	1246	5	no	no	DET
ftr-497	1246	6	transfer	transfer	NOUN
ftr-497	1246	7	has	have	AUX
ftr-497	1246	8	occurred	occur	VERB
ftr-497	1246	9	.	.	PUNCT
ftr-497	1247	1	178	178	NUM
ftr-497	1247	2	.	.	PUNCT
ftr-497	1248	1	this	this	DET
ftr-497	1248	2	fungibility	fungibility	NOUN
ftr-497	1248	3	aspect	aspect	NOUN
ftr-497	1248	4	could	could	AUX
ftr-497	1248	5	be	be	AUX
ftr-497	1248	6	an	an	DET
ftr-497	1248	7	interesting	interesting	ADJ
ftr-497	1248	8	consideration	consideration	NOUN
ftr-497	1248	9	in	in	ADP
ftr-497	1248	10	connection	connection	NOUN
ftr-497	1248	11	with	with	ADP
ftr-497	1248	12	any	any	DET
ftr-497	1248	13	cash	cash	NOUN
ftr-497	1248	14	gift	gift	NOUN
ftr-497	1248	15	,	,	PUNCT
ftr-497	1248	16	but	but	CCONJ
ftr-497	1248	17	especially	especially	ADV
ftr-497	1248	18	so	so	ADV
ftr-497	1248	19	where	where	SCONJ
ftr-497	1248	20	the	the	DET
ftr-497	1248	21	gift	gift	NOUN
ftr-497	1248	22	is	be	AUX
ftr-497	1248	23	to	to	PART
ftr-497	1248	24	be	be	AUX
ftr-497	1248	25	valued	value	VERB
ftr-497	1248	26	two	two	NUM
ftr-497	1248	27	years	year	NOUN
ftr-497	1248	28	later	later	ADV
ftr-497	1248	29	.	.	PUNCT
ftr-497	1249	1	if	if	SCONJ
ftr-497	1249	2	.	.	PUNCT
ftr-497	1250	1	after	after	ADP
ftr-497	1250	2	the	the	DET
ftr-497	1250	3	two	two	NUM
ftr-497	1250	4	years	year	NOUN
ftr-497	1250	5	expire	expire	VERB
ftr-497	1250	6	,	,	PUNCT
ftr-497	1250	7	the	the	DET
ftr-497	1250	8	gift	gift	NOUN
ftr-497	1250	9	is	be	AUX
ftr-497	1250	10	valued	value	VERB
ftr-497	1250	11	at	at	ADP
ftr-497	1250	12	the	the	DET
ftr-497	1250	13	amount	amount	NOUN
ftr-497	1250	14	of	of	ADP
ftr-497	1250	15	cash	cash	NOUN
ftr-497	1250	16	received	receive	VERB
ftr-497	1250	17	,	,	PUNCT
ftr-497	1250	18	the	the	DET
ftr-497	1250	19	gift	gift	NOUN
ftr-497	1250	20	will	will	AUX
ftr-497	1250	21	never	never	ADV
ftr-497	1250	22	exceed	exceed	VERB
ftr-497	1250	23	the	the	DET
ftr-497	1250	24	exclusion	exclusion	NOUN
ftr-497	1250	25	amount	amount	NOUN
ftr-497	1250	26	assuming	assume	VERB
ftr-497	1250	27	it	it	PRON
ftr-497	1250	28	did	do	AUX
ftr-497	1250	29	not	not	PART
ftr-497	1250	30	exceed	exceed	VERB
ftr-497	1250	31	it	it	PRON
ftr-497	1250	32	at	at	ADP
ftr-497	1250	33	the	the	DET
ftr-497	1250	34	time	time	NOUN
ftr-497	1250	35	of	of	ADP
ftr-497	1250	36	the	the	DET
ftr-497	1250	37	gift	gift	NOUN
ftr-497	1250	38	.	.	PUNCT
ftr-497	1251	1	however	however	ADV
ftr-497	1251	2	,	,	PUNCT
ftr-497	1251	3	suppose	suppose	VERB
ftr-497	1251	4	a	a	DET
ftr-497	1251	5	cash	cash	NOUN
ftr-497	1251	6	gift	gift	NOUN
ftr-497	1251	7	of	of	ADP
ftr-497	1251	8	$	$	SYM
ftr-497	1251	9	9,000	9,000	NUM
ftr-497	1251	10	is	be	AUX
ftr-497	1251	11	used	use	VERB
ftr-497	1251	12	by	by	ADP
ftr-497	1251	13	a	a	DET
ftr-497	1251	14	dependent	dependent	ADJ
ftr-497	1251	15	young	young	ADJ
ftr-497	1251	16	adult	adult	NOUN
ftr-497	1251	17	to	to	PART
ftr-497	1251	18	pay	pay	VERB
ftr-497	1251	19	expenses	expense	NOUN
ftr-497	1251	20	and	and	CCONJ
ftr-497	1251	21	the	the	DET
ftr-497	1251	22	payment	payment	NOUN
ftr-497	1251	23	19931	19931	NUM
ftr-497	1251	24	florida	florida	PROPN
ftr-497	1251	25	tax	tax	PROPN
ftr-497	1251	26	review	review	NOUN
ftr-497	1251	27	"	"	PUNCT
ftr-497	1251	28	current	current	ADJ
ftr-497	1251	29	educational	educational	ADJ
ftr-497	1251	30	"	"	PUNCT
ftr-497	1251	31	costs	cost	NOUN
ftr-497	1251	32	could	could	AUX
ftr-497	1251	33	also	also	ADV
ftr-497	1251	34	be	be	AUX
ftr-497	1251	35	too	too	ADV
ftr-497	1251	36	broad	broad	ADJ
ftr-497	1251	37	.	.	PUNCT
ftr-497	1252	1	to	to	PART
ftr-497	1252	2	illustrate	illustrate	VERB
ftr-497	1252	3	,	,	PUNCT
ftr-497	1252	4	most	most	ADJ
ftr-497	1252	5	people	people	NOUN
ftr-497	1252	6	would	would	AUX
ftr-497	1252	7	probably	probably	ADV
ftr-497	1252	8	find	find	VERB
ftr-497	1252	9	a	a	DET
ftr-497	1252	10	sailing	sailing	NOUN
ftr-497	1252	11	trip	trip	NOUN
ftr-497	1252	12	around	around	ADP
ftr-497	1252	13	the	the	DET
ftr-497	1252	14	world	world	NOUN
ftr-497	1252	15	to	to	PART
ftr-497	1252	16	be	be	AUX
ftr-497	1252	17	"	"	PUNCT
ftr-497	1252	18	educational	educational	ADJ
ftr-497	1252	19	"	"	PUNCT
ftr-497	1252	20	in	in	ADP
ftr-497	1252	21	some	some	DET
ftr-497	1252	22	degree	degree	NOUN
ftr-497	1252	23	,	,	PUNCT
ftr-497	1252	24	but	but	CCONJ
ftr-497	1252	25	if	if	SCONJ
ftr-497	1252	26	someone	someone	PRON
ftr-497	1252	27	else	else	ADV
ftr-497	1252	28	pays	pay	VERB
ftr-497	1252	29	for	for	ADP
ftr-497	1252	30	such	such	DET
ftr-497	1252	31	a	a	DET
ftr-497	1252	32	trip	trip	NOUN
ftr-497	1252	33	should	should	AUX
ftr-497	1252	34	the	the	DET
ftr-497	1252	35	transfer	transfer	NOUN
ftr-497	1252	36	involved	involve	VERB
ftr-497	1252	37	escape	escape	VERB
ftr-497	1252	38	the	the	DET
ftr-497	1252	39	transfer	transfer	NOUN
ftr-497	1252	40	tax	tax	NOUN
ftr-497	1252	41	system	system	NOUN
ftr-497	1252	42	?	?	PUNCT
ftr-497	1252	43	"	"	PUNCT
ftr-497	1252	44	'	'	PUNCT
ftr-497	1252	45	another	another	DET
ftr-497	1252	46	provision	provision	NOUN
ftr-497	1252	47	of	of	ADP
ftr-497	1252	48	ray	ray	NOUN
ftr-497	1252	49	's	's	PART
ftr-497	1252	50	proposal	proposal	NOUN
ftr-497	1252	51	that	that	PRON
ftr-497	1252	52	would	would	AUX
ftr-497	1252	53	cause	cause	VERB
ftr-497	1252	54	some	some	DET
ftr-497	1252	55	problems	problem	NOUN
ftr-497	1252	56	would	would	AUX
ftr-497	1252	57	be	be	AUX
ftr-497	1252	58	the	the	DET
ftr-497	1252	59	denial	denial	NOUN
ftr-497	1252	60	of	of	ADP
ftr-497	1252	61	use	use	NOUN
ftr-497	1252	62	of	of	ADP
ftr-497	1252	63	the	the	DET
ftr-497	1252	64	annual	annual	ADJ
ftr-497	1252	65	exclusion	exclusion	NOUN
ftr-497	1252	66	as	as	ADP
ftr-497	1252	67	to	to	ADP
ftr-497	1252	68	any	any	DET
ftr-497	1252	69	donee	donee	NOUN
ftr-497	1252	70	with	with	ADP
ftr-497	1252	71	respect	respect	NOUN
ftr-497	1252	72	to	to	ADP
ftr-497	1252	73	whom	whom	PRON
ftr-497	1252	74	the	the	DET
ftr-497	1252	75	support	support	NOUN
ftr-497	1252	76	exclusion	exclusion	NOUN
ftr-497	1252	77	were	be	AUX
ftr-497	1252	78	used	use	VERB
ftr-497	1252	79	in	in	ADP
ftr-497	1252	80	the	the	DET
ftr-497	1252	81	same	same	ADJ
ftr-497	1252	82	calendar	calendar	NOUN
ftr-497	1252	83	year	year	NOUN
ftr-497	1252	84	.	.	PUNCT
ftr-497	1253	1	the	the	DET
ftr-497	1253	2	support	support	NOUN
ftr-497	1253	3	exclusion	exclusion	NOUN
ftr-497	1253	4	would	would	AUX
ftr-497	1253	5	be	be	AUX
ftr-497	1253	6	the	the	DET
ftr-497	1253	7	statutory	statutory	ADJ
ftr-497	1253	8	basis	basis	NOUN
ftr-497	1253	9	for	for	ADP
ftr-497	1253	10	exempting	exempt	VERB
ftr-497	1253	11	from	from	ADP
ftr-497	1253	12	gift	gift	NOUN
ftr-497	1253	13	tax	tax	NOUN
ftr-497	1253	14	(	(	PUNCT
ftr-497	1253	15	i	i	NOUN
ftr-497	1253	16	)	)	PUNCT
ftr-497	1253	17	any	any	DET
ftr-497	1253	18	transfers	transfer	NOUN
ftr-497	1253	19	which	which	PRON
ftr-497	1253	20	do	do	AUX
ftr-497	1253	21	not	not	PART
ftr-497	1253	22	retain	retain	VERB
ftr-497	1253	23	significant	significant	ADJ
ftr-497	1253	24	value	value	NOUN
ftr-497	1253	25	at	at	ADP
ftr-497	1253	26	the	the	DET
ftr-497	1253	27	end	end	NOUN
ftr-497	1253	28	of	of	ADP
ftr-497	1253	29	the	the	DET
ftr-497	1253	30	second	second	ADJ
ftr-497	1253	31	calendar	calendar	NOUN
ftr-497	1253	32	year	year	NOUN
ftr-497	1253	33	after	after	ADP
ftr-497	1253	34	the	the	DET
ftr-497	1253	35	year	year	NOUN
ftr-497	1253	36	of	of	ADP
ftr-497	1253	37	the	the	DET
ftr-497	1253	38	gift	gift	NOUN
ftr-497	1253	39	to	to	ADP
ftr-497	1253	40	any	any	DET
ftr-497	1253	41	"	"	PUNCT
ftr-497	1253	42	person	person	NOUN
ftr-497	1253	43	in	in	ADP
ftr-497	1253	44	fact	fact	NOUN
ftr-497	1253	45	dependent	dependent	ADJ
ftr-497	1253	46	on	on	ADP
ftr-497	1253	47	the	the	DET
ftr-497	1253	48	transferor	transferor	NOUN
ftr-497	1253	49	,	,	PUNCT
ftr-497	1253	50	"	"	PUNCT
ftr-497	1253	51	(	(	PUNCT
ftr-497	1253	52	ii	ii	NOUN
ftr-497	1253	53	)	)	PUNCT
ftr-497	1253	54	current	current	ADJ
ftr-497	1253	55	educational	educational	ADJ
ftr-497	1253	56	,	,	PUNCT
ftr-497	1253	57	medical	medical	ADJ
ftr-497	1253	58	and	and	CCONJ
ftr-497	1253	59	dental	dental	ADJ
ftr-497	1253	60	costs	cost	NOUN
ftr-497	1253	61	,	,	PUNCT
ftr-497	1253	62	and	and	CCONJ
ftr-497	1253	63	(	(	PUNCT
ftr-497	1253	64	iii	iii	X
ftr-497	1253	65	)	)	PUNCT
ftr-497	1253	66	food	food	NOUN
ftr-497	1253	67	,	,	PUNCT
ftr-497	1253	68	living	living	NOUN
ftr-497	1253	69	and	and	CCONJ
ftr-497	1253	70	accommodation	accommodation	NOUN
ftr-497	1253	71	costs	cost	NOUN
ftr-497	1253	72	.	.	PUNCT
ftr-497	1254	1	hence	hence	ADV
ftr-497	1254	2	,	,	PUNCT
ftr-497	1254	3	use	use	NOUN
ftr-497	1254	4	of	of	ADP
ftr-497	1254	5	the	the	DET
ftr-497	1254	6	support	support	NOUN
ftr-497	1254	7	exclusion	exclusion	NOUN
ftr-497	1254	8	would	would	AUX
ftr-497	1254	9	certainly	certainly	ADV
ftr-497	1254	10	be	be	AUX
ftr-497	1254	11	required	require	VERB
ftr-497	1254	12	as	as	ADP
ftr-497	1254	13	to	to	ADP
ftr-497	1254	14	all	all	DET
ftr-497	1254	15	minor	minor	ADJ
ftr-497	1254	16	children	child	NOUN
ftr-497	1254	17	and	and	CCONJ
ftr-497	1254	18	many	many	ADJ
ftr-497	1254	19	young	young	ADJ
ftr-497	1254	20	adult	adult	NOUN
ftr-497	1254	21	children	child	NOUN
ftr-497	1254	22	,	,	PUNCT
ftr-497	1254	23	thus	thus	ADV
ftr-497	1254	24	preventing	prevent	VERB
ftr-497	1254	25	in	in	ADP
ftr-497	1254	26	that	that	DET
ftr-497	1254	27	year	year	NOUN
ftr-497	1254	28	the	the	DET
ftr-497	1254	29	use	use	NOUN
ftr-497	1254	30	of	of	ADP
ftr-497	1254	31	the	the	DET
ftr-497	1254	32	annual	annual	ADJ
ftr-497	1254	33	exclusion	exclusion	NOUN
ftr-497	1254	34	to	to	PART
ftr-497	1254	35	make	make	VERB
ftr-497	1254	36	other	other	ADJ
ftr-497	1254	37	gifts	gift	NOUN
ftr-497	1254	38	,	,	PUNCT
ftr-497	1254	39	especially	especially	ADV
ftr-497	1254	40	gifts	gift	NOUN
ftr-497	1254	41	that	that	PRON
ftr-497	1254	42	might	might	AUX
ftr-497	1254	43	appreciate	appreciate	VERB
ftr-497	1254	44	in	in	ADP
ftr-497	1254	45	value	value	NOUN
ftr-497	1254	46	.	.	PUNCT
ftr-497	1255	1	a	a	DET
ftr-497	1255	2	person	person	NOUN
ftr-497	1255	3	denied	deny	VERB
ftr-497	1255	4	the	the	DET
ftr-497	1255	5	use	use	NOUN
ftr-497	1255	6	of	of	ADP
ftr-497	1255	7	the	the	DET
ftr-497	1255	8	annual	annual	ADJ
ftr-497	1255	9	exclusion	exclusion	NOUN
ftr-497	1255	10	under	under	ADP
ftr-497	1255	11	ray	ray	NOUN
ftr-497	1255	12	's	's	PART
ftr-497	1255	13	proposal	proposal	NOUN
ftr-497	1255	14	could	could	AUX
ftr-497	1255	15	make	make	VERB
ftr-497	1255	16	gifts	gift	NOUN
ftr-497	1255	17	of	of	ADP
ftr-497	1255	18	items	item	NOUN
ftr-497	1255	19	that	that	PRON
ftr-497	1255	20	do	do	AUX
ftr-497	1255	21	not	not	PART
ftr-497	1255	22	retain	retain	VERB
ftr-497	1255	23	a	a	DET
ftr-497	1255	24	value	value	NOUN
ftr-497	1255	25	in	in	ADP
ftr-497	1255	26	excess	excess	NOUN
ftr-497	1255	27	of	of	ADP
ftr-497	1255	28	the	the	DET
ftr-497	1255	29	annual	annual	ADJ
ftr-497	1255	30	exclusion	exclusion	NOUN
ftr-497	1255	31	after	after	ADP
ftr-497	1255	32	two	two	NUM
ftr-497	1255	33	years	year	NOUN
ftr-497	1255	34	.	.	PUNCT
ftr-497	1256	1	but	but	CCONJ
ftr-497	1256	2	what	what	PRON
ftr-497	1256	3	if	if	SCONJ
ftr-497	1256	4	a	a	DET
ftr-497	1256	5	person	person	NOUN
ftr-497	1256	6	who	who	PRON
ftr-497	1256	7	is	be	AUX
ftr-497	1256	8	supporting	support	VERB
ftr-497	1256	9	a	a	DET
ftr-497	1256	10	minor	minor	ADJ
ftr-497	1256	11	child	child	NOUN
ftr-497	1256	12	also	also	ADV
ftr-497	1256	13	gives	give	VERB
ftr-497	1256	14	the	the	DET
ftr-497	1256	15	child	child	NOUN
ftr-497	1256	16	a	a	DET
ftr-497	1256	17	piece	piece	NOUN
ftr-497	1256	18	of	of	ADP
ftr-497	1256	19	jewelry	jewelry	NOUN
ftr-497	1256	20	,	,	PUNCT
ftr-497	1256	21	some	some	DET
ftr-497	1256	22	stock	stock	NOUN
ftr-497	1256	23	,	,	PUNCT
ftr-497	1256	24	or	or	CCONJ
ftr-497	1256	25	a	a	DET
ftr-497	1256	26	parcel	parcel	NOUN
ftr-497	1256	27	of	of	ADP
ftr-497	1256	28	real	real	ADJ
ftr-497	1256	29	property	property	NOUN
ftr-497	1256	30	that	that	PRON
ftr-497	1256	31	appreciates	appreciate	VERB
ftr-497	1256	32	in	in	ADP
ftr-497	1256	33	value	value	NOUN
ftr-497	1256	34	so	so	SCONJ
ftr-497	1256	35	that	that	SCONJ
ftr-497	1256	36	its	its	PRON
ftr-497	1256	37	value	value	NOUN
ftr-497	1256	38	,	,	PUNCT
ftr-497	1256	39	combined	combine	VERB
ftr-497	1256	40	with	with	ADP
ftr-497	1256	41	the	the	DET
ftr-497	1256	42	value	value	NOUN
ftr-497	1256	43	of	of	ADP
ftr-497	1256	44	any	any	DET
ftr-497	1256	45	gift	gift	NOUN
ftr-497	1256	46	that	that	PRON
ftr-497	1256	47	did	do	AUX
ftr-497	1256	48	not	not	PART
ftr-497	1256	49	retain	retain	VERB
ftr-497	1256	50	significant	significant	ADJ
ftr-497	1256	51	value	value	NOUN
ftr-497	1256	52	,	,	PUNCT
ftr-497	1256	53	exceeds	exceed	VERB
ftr-497	1256	54	the	the	DET
ftr-497	1256	55	annual	annual	ADJ
ftr-497	1256	56	exclusion	exclusion	NOUN
ftr-497	1256	57	amount	amount	NOUN
ftr-497	1256	58	?	?	PUNCT
ftr-497	1257	1	some	some	DET
ftr-497	1257	2	limitation	limitation	NOUN
ftr-497	1257	3	on	on	ADP
ftr-497	1257	4	the	the	DET
ftr-497	1257	5	combined	combine	VERB
ftr-497	1257	6	use	use	NOUN
ftr-497	1257	7	of	of	ADP
ftr-497	1257	8	the	the	DET
ftr-497	1257	9	support	support	NOUN
ftr-497	1257	10	exclusion	exclusion	NOUN
ftr-497	1257	11	and	and	CCONJ
ftr-497	1257	12	the	the	DET
ftr-497	1257	13	annual	annual	ADJ
ftr-497	1257	14	exclusion	exclusion	NOUN
ftr-497	1257	15	makes	make	VERB
ftr-497	1257	16	sense	sense	NOUN
ftr-497	1257	17	as	as	ADP
ftr-497	1257	18	to	to	ADP
ftr-497	1257	19	those	those	PRON
ftr-497	1257	20	who	who	PRON
ftr-497	1257	21	are	be	AUX
ftr-497	1257	22	sufficiently	sufficiently	ADV
ftr-497	1257	23	wealthy	wealthy	ADJ
ftr-497	1257	24	that	that	SCONJ
ftr-497	1257	25	the	the	DET
ftr-497	1257	26	law	law	NOUN
ftr-497	1257	27	should	should	AUX
ftr-497	1257	28	prevent	prevent	VERB
ftr-497	1257	29	them	they	PRON
ftr-497	1257	30	from	from	ADP
ftr-497	1257	31	avoiding	avoid	VERB
ftr-497	1257	32	the	the	DET
ftr-497	1257	33	transfer	transfer	NOUN
ftr-497	1257	34	tax	tax	NOUN
ftr-497	1257	35	system	system	NOUN
ftr-497	1257	36	.	.	PUNCT
ftr-497	1258	1	however	however	ADV
ftr-497	1258	2	,	,	PUNCT
ftr-497	1258	3	this	this	DET
ftr-497	1258	4	limitation	limitation	NOUN
ftr-497	1258	5	makes	make	VERB
ftr-497	1258	6	little	little	ADJ
ftr-497	1258	7	sense	sense	NOUN
ftr-497	1258	8	as	as	ADP
ftr-497	1258	9	to	to	ADP
ftr-497	1258	10	those	those	PRON
ftr-497	1258	11	who	who	PRON
ftr-497	1258	12	are	be	AUX
ftr-497	1258	13	very	very	ADV
ftr-497	1258	14	unlikely	unlikely	ADJ
ftr-497	1258	15	ever	ever	ADV
ftr-497	1258	16	to	to	PART
ftr-497	1258	17	have	have	VERB
ftr-497	1258	18	enough	enough	ADJ
ftr-497	1258	19	wealth	wealth	NOUN
ftr-497	1258	20	to	to	PART
ftr-497	1258	21	incur	incur	VERB
ftr-497	1258	22	transfer	transfer	NOUN
ftr-497	1258	23	tax	tax	NOUN
ftr-497	1258	24	,	,	PUNCT
ftr-497	1258	25	but	but	CCONJ
ftr-497	1258	26	who	who	PRON
ftr-497	1258	27	do	do	AUX
ftr-497	1258	28	have	have	VERB
ftr-497	1258	29	enough	enough	ADJ
ftr-497	1258	30	to	to	PART
ftr-497	1258	31	make	make	VERB
ftr-497	1258	32	an	an	DET
ftr-497	1258	33	occasional	occasional	ADJ
ftr-497	1258	34	gift	gift	NOUN
ftr-497	1258	35	of	of	ADP
ftr-497	1258	36	an	an	DET
ftr-497	1258	37	appreciating	appreciate	VERB
ftr-497	1258	38	asset	asset	NOUN
ftr-497	1258	39	.	.	PUNCT
ftr-497	1259	1	they	they	PRON
ftr-497	1259	2	should	should	AUX
ftr-497	1259	3	not	not	PART
ftr-497	1259	4	be	be	AUX
ftr-497	1259	5	put	put	VERB
ftr-497	1259	6	in	in	ADP
ftr-497	1259	7	the	the	DET
ftr-497	1259	8	position	position	NOUN
ftr-497	1259	9	of	of	ADP
ftr-497	1259	10	reporting	report	VERB
ftr-497	1259	11	such	such	ADJ
ftr-497	1259	12	gifts	gift	NOUN
ftr-497	1259	13	or	or	CCONJ
ftr-497	1259	14	violating	violate	VERB
ftr-497	1259	15	the	the	DET
ftr-497	1259	16	law	law	NOUN
ftr-497	1259	17	for	for	ADP
ftr-497	1259	18	failure	failure	NOUN
ftr-497	1259	19	to	to	PART
ftr-497	1259	20	report	report	VERB
ftr-497	1259	21	them	they	PRON
ftr-497	1259	22	.	.	PUNCT
ftr-497	1260	1	further	far	ADV
ftr-497	1260	2	,	,	PUNCT
ftr-497	1260	3	while	while	SCONJ
ftr-497	1260	4	ray	ray	PROPN
ftr-497	1260	5	's	's	PART
ftr-497	1260	6	proposal	proposal	NOUN
ftr-497	1260	7	would	would	AUX
ftr-497	1260	8	not	not	PART
ftr-497	1260	9	permit	permit	VERB
ftr-497	1260	10	use	use	NOUN
ftr-497	1260	11	of	of	ADP
ftr-497	1260	12	both	both	DET
ftr-497	1260	13	exclusions	exclusion	NOUN
ftr-497	1260	14	,	,	PUNCT
ftr-497	1260	15	it	it	PRON
ftr-497	1260	16	would	would	AUX
ftr-497	1260	17	permit	permit	VERB
ftr-497	1260	18	the	the	DET
ftr-497	1260	19	use	use	NOUN
ftr-497	1260	20	of	of	ADP
ftr-497	1260	21	the	the	DET
ftr-497	1260	22	full	full	ADJ
ftr-497	1260	23	annual	annual	ADJ
ftr-497	1260	24	exclusion	exclusion	NOUN
ftr-497	1260	25	to	to	PART
ftr-497	1260	26	protect	protect	VERB
ftr-497	1260	27	gifts	gift	NOUN
ftr-497	1260	28	to	to	ADP
ftr-497	1260	29	those	those	PRON
ftr-497	1260	30	not	not	PART
ftr-497	1260	31	receiving	receive	VERB
ftr-497	1260	32	support	support	NOUN
ftr-497	1260	33	transfers	transfer	NOUN
ftr-497	1260	34	-	-	PUNCT
ftr-497	1260	35	such	such	ADJ
ftr-497	1260	36	as	as	ADP
ftr-497	1260	37	emancipated	emancipate	VERB
ftr-497	1260	38	children	child	NOUN
ftr-497	1260	39	permits	permit	VERB
ftr-497	1260	40	the	the	DET
ftr-497	1260	41	young	young	ADJ
ftr-497	1260	42	adult	adult	NOUN
ftr-497	1260	43	to	to	PART
ftr-497	1260	44	retain	retain	VERB
ftr-497	1260	45	some	some	DET
ftr-497	1260	46	land	land	NOUN
ftr-497	1260	47	inherited	inherit	VERB
ftr-497	1260	48	from	from	ADP
ftr-497	1260	49	his	his	PRON
ftr-497	1260	50	or	or	CCONJ
ftr-497	1260	51	her	her	PRON
ftr-497	1260	52	grandparents	grandparent	NOUN
ftr-497	1260	53	.	.	PUNCT
ftr-497	1261	1	in	in	ADP
ftr-497	1261	2	the	the	DET
ftr-497	1261	3	two	two	NUM
ftr-497	1261	4	years	year	NOUN
ftr-497	1261	5	after	after	SCONJ
ftr-497	1261	6	the	the	DET
ftr-497	1261	7	cash	cash	NOUN
ftr-497	1261	8	is	be	AUX
ftr-497	1261	9	received	receive	VERB
ftr-497	1261	10	,	,	PUNCT
ftr-497	1261	11	the	the	DET
ftr-497	1261	12	property	property	NOUN
ftr-497	1261	13	trebles	treble	NOUN
ftr-497	1261	14	in	in	ADP
ftr-497	1261	15	value	value	NOUN
ftr-497	1261	16	.	.	PUNCT
ftr-497	1262	1	should	should	AUX
ftr-497	1262	2	the	the	DET
ftr-497	1262	3	gift	gift	NOUN
ftr-497	1262	4	,	,	PUNCT
ftr-497	1262	5	when	when	SCONJ
ftr-497	1262	6	being	be	AUX
ftr-497	1262	7	valued	value	VERB
ftr-497	1262	8	two	two	NUM
ftr-497	1262	9	years	year	NOUN
ftr-497	1262	10	later	later	ADV
ftr-497	1262	11	,	,	PUNCT
ftr-497	1262	12	be	be	AUX
ftr-497	1262	13	viewed	view	VERB
ftr-497	1262	14	as	as	ADP
ftr-497	1262	15	the	the	DET
ftr-497	1262	16	amount	amount	NOUN
ftr-497	1262	17	of	of	ADP
ftr-497	1262	18	cash	cash	NOUN
ftr-497	1262	19	,	,	PUNCT
ftr-497	1262	20	or	or	CCONJ
ftr-497	1262	21	the	the	DET
ftr-497	1262	22	investment	investment	NOUN
ftr-497	1262	23	it	it	PRON
ftr-497	1262	24	preserved	preserve	VERB
ftr-497	1262	25	?	?	PUNCT
ftr-497	1263	1	under	under	ADP
ftr-497	1263	2	current	current	ADJ
ftr-497	1263	3	law	law	NOUN
ftr-497	1263	4	,	,	PUNCT
ftr-497	1263	5	gifts	gift	NOUN
ftr-497	1263	6	are	be	AUX
ftr-497	1263	7	valued	value	VERB
ftr-497	1263	8	when	when	SCONJ
ftr-497	1263	9	made	make	VERB
ftr-497	1263	10	and	and	CCONJ
ftr-497	1263	11	it	it	PRON
ftr-497	1263	12	is	be	AUX
ftr-497	1263	13	the	the	DET
ftr-497	1263	14	property	property	NOUN
ftr-497	1263	15	transferred	transfer	VERB
ftr-497	1263	16	that	that	PRON
ftr-497	1263	17	is	be	AUX
ftr-497	1263	18	valued	value	VERB
ftr-497	1263	19	;	;	PUNCT
ftr-497	1263	20	hence	hence	ADV
ftr-497	1263	21	,	,	PUNCT
ftr-497	1263	22	the	the	DET
ftr-497	1263	23	issue	issue	NOUN
ftr-497	1263	24	is	be	AUX
ftr-497	1263	25	not	not	PART
ftr-497	1263	26	as	as	ADV
ftr-497	1263	27	directly	directly	ADV
ftr-497	1263	28	presented	present	VERB
ftr-497	1263	29	.	.	PUNCT
ftr-497	1264	1	this	this	DET
ftr-497	1264	2	fungibility	fungibility	NOUN
ftr-497	1264	3	aspect	aspect	NOUN
ftr-497	1264	4	should	should	AUX
ftr-497	1264	5	play	play	VERB
ftr-497	1264	6	an	an	DET
ftr-497	1264	7	important	important	ADJ
ftr-497	1264	8	role	role	NOUN
ftr-497	1264	9	in	in	ADP
ftr-497	1264	10	determining	determine	VERB
ftr-497	1264	11	when	when	SCONJ
ftr-497	1264	12	transfers	transfer	NOUN
ftr-497	1264	13	that	that	PRON
ftr-497	1264	14	occur	occur	VERB
ftr-497	1264	15	through	through	ADP
ftr-497	1264	16	consumption	consumption	NOUN
ftr-497	1264	17	of	of	ADP
ftr-497	1264	18	value	value	NOUN
ftr-497	1264	19	for	for	ADP
ftr-497	1264	20	the	the	DET
ftr-497	1264	21	benefit	benefit	NOUN
ftr-497	1264	22	of	of	ADP
ftr-497	1264	23	another	another	DET
ftr-497	1264	24	person	person	NOUN
ftr-497	1264	25	should	should	AUX
ftr-497	1264	26	be	be	AUX
ftr-497	1264	27	treated	treat	VERB
ftr-497	1264	28	as	as	ADP
ftr-497	1264	29	gifts	gift	NOUN
ftr-497	1264	30	.	.	PUNCT
ftr-497	1265	1	see	see	VERB
ftr-497	1265	2	infra	infra	NOUN
ftr-497	1265	3	part	part	NOUN
ftr-497	1265	4	v	v	ADP
ftr-497	1265	5	c.	c.	NOUN
ftr-497	1265	6	179	179	NUM
ftr-497	1265	7	.	.	PUNCT
ftr-497	1266	1	if	if	SCONJ
ftr-497	1266	2	the	the	DET
ftr-497	1266	3	focus	focus	NOUN
ftr-497	1266	4	is	be	AUX
ftr-497	1266	5	on	on	ADP
ftr-497	1266	6	whether	whether	SCONJ
ftr-497	1266	7	the	the	DET
ftr-497	1266	8	transfer	transfer	NOUN
ftr-497	1266	9	builds	build	VERB
ftr-497	1266	10	up	up	ADP
ftr-497	1266	11	wealth	wealth	NOUN
ftr-497	1266	12	in	in	ADP
ftr-497	1266	13	the	the	DET
ftr-497	1266	14	donee	donee	NOUN
ftr-497	1266	15	,	,	PUNCT
ftr-497	1266	16	then	then	ADV
ftr-497	1266	17	perhaps	perhaps	ADV
ftr-497	1266	18	not	not	PART
ftr-497	1266	19	.	.	PUNCT
ftr-497	1267	1	however	however	ADV
ftr-497	1267	2	,	,	PUNCT
ftr-497	1267	3	as	as	SCONJ
ftr-497	1267	4	discussed	discuss	VERB
ftr-497	1267	5	supra	supra	PROPN
ftr-497	1267	6	note	note	PROPN
ftr-497	1267	7	177	177	NUM
ftr-497	1267	8	,	,	PUNCT
ftr-497	1267	9	the	the	DET
ftr-497	1267	10	focus	focus	NOUN
ftr-497	1267	11	of	of	ADP
ftr-497	1267	12	the	the	DET
ftr-497	1267	13	transfer	transfer	NOUN
ftr-497	1267	14	tax	tax	NOUN
ftr-497	1267	15	is	be	AUX
ftr-497	1267	16	on	on	ADP
ftr-497	1267	17	the	the	DET
ftr-497	1267	18	value	value	NOUN
ftr-497	1267	19	transferred	transfer	VERB
ftr-497	1267	20	,	,	PUNCT
ftr-497	1267	21	not	not	PART
ftr-497	1267	22	the	the	DET
ftr-497	1267	23	wealth	wealth	NOUN
ftr-497	1267	24	received	receive	VERB
ftr-497	1267	25	or	or	CCONJ
ftr-497	1267	26	retained	retain	VERB
ftr-497	1267	27	by	by	ADP
ftr-497	1267	28	the	the	DET
ftr-497	1267	29	donee	donee	NOUN
ftr-497	1267	30	,	,	PUNCT
ftr-497	1267	31	and	and	CCONJ
ftr-497	1267	32	altering	alter	VERB
ftr-497	1267	33	that	that	DET
ftr-497	1267	34	focus	focus	NOUN
ftr-497	1267	35	can	can	AUX
ftr-497	1267	36	have	have	VERB
ftr-497	1267	37	significant	significant	ADJ
ftr-497	1267	38	consequences	consequence	NOUN
ftr-497	1267	39	.	.	PUNCT
ftr-497	1268	1	[	[	X
ftr-497	1268	2	vol	vol	NOUN
ftr-497	1268	3	1:7	1:7	NUM
ftr-497	1268	4	should	should	AUX
ftr-497	1268	5	we	we	PRON
ftr-497	1268	6	give	give	VERB
ftr-497	1268	7	away	away	ADP
ftr-497	1268	8	the	the	DET
ftr-497	1268	9	annual	annual	ADJ
ftr-497	1268	10	exclusion	exclusion	NOUN
ftr-497	1268	11	?	?	PUNCT
ftr-497	1269	1	of	of	ADP
ftr-497	1269	2	the	the	DET
ftr-497	1269	3	wealthy	wealthy	ADJ
ftr-497	1269	4	.	.	PUNCT
ftr-497	1270	1	although	although	SCONJ
ftr-497	1270	2	at	at	ADP
ftr-497	1270	3	the	the	DET
ftr-497	1270	4	time	time	NOUN
ftr-497	1270	5	of	of	ADP
ftr-497	1270	6	his	his	PRON
ftr-497	1270	7	article	article	NOUN
ftr-497	1270	8	and	and	CCONJ
ftr-497	1270	9	the	the	DET
ftr-497	1270	10	all	all	DET
ftr-497	1270	11	proposal	proposal	NOUN
ftr-497	1270	12	the	the	DET
ftr-497	1270	13	exclusion	exclusion	NOUN
ftr-497	1270	14	was	be	AUX
ftr-497	1270	15	only	only	ADV
ftr-497	1270	16	$	$	SYM
ftr-497	1270	17	3,000/$6,000	3,000/$6,000	NUM
ftr-497	1270	18	,	,	PUNCT
ftr-497	1270	19	the	the	DET
ftr-497	1270	20	current	current	ADJ
ftr-497	1270	21	$	$	SYM
ftr-497	1270	22	10,000/$20,000	10,000/$20,000	NUM
ftr-497	1270	23	exclusion	exclusion	NOUN
ftr-497	1270	24	would	would	AUX
ftr-497	1270	25	permit	permit	VERB
ftr-497	1270	26	the	the	DET
ftr-497	1270	27	tax	tax	NOUN
ftr-497	1270	28	-	-	PUNCT
ftr-497	1270	29	free	free	ADJ
ftr-497	1270	30	transfer	transfer	NOUN
ftr-497	1270	31	of	of	ADP
ftr-497	1270	32	substantial	substantial	ADJ
ftr-497	1270	33	wealth	wealth	NOUN
ftr-497	1270	34	.	.	PUNCT
ftr-497	1271	1	the	the	DET
ftr-497	1271	2	approach	approach	NOUN
ftr-497	1271	3	embodied	embody	VERB
ftr-497	1271	4	in	in	ADP
ftr-497	1271	5	the	the	DET
ftr-497	1271	6	ali	ali	PROPN
ftr-497	1271	7	's	's	PART
ftr-497	1271	8	and	and	CCONJ
ftr-497	1271	9	ray	ray	NOUN
ftr-497	1271	10	's	's	PART
ftr-497	1271	11	proposals	proposal	NOUN
ftr-497	1271	12	is	be	AUX
ftr-497	1271	13	laudable	laudable	ADJ
ftr-497	1271	14	in	in	ADP
ftr-497	1271	15	some	some	DET
ftr-497	1271	16	ways	way	NOUN
ftr-497	1271	17	,	,	PUNCT
ftr-497	1271	18	because	because	SCONJ
ftr-497	1271	19	it	it	PRON
ftr-497	1271	20	seeks	seek	VERB
ftr-497	1271	21	to	to	PART
ftr-497	1271	22	separate	separate	VERB
ftr-497	1271	23	"	"	PUNCT
ftr-497	1271	24	support	support	NOUN
ftr-497	1271	25	"	"	PUNCT
ftr-497	1271	26	type	type	NOUN
ftr-497	1271	27	transfers	transfer	NOUN
ftr-497	1271	28	from	from	ADP
ftr-497	1271	29	"	"	PUNCT
ftr-497	1271	30	gift	gift	NOUN
ftr-497	1271	31	"	"	PUNCT
ftr-497	1271	32	type	type	NOUN
ftr-497	1271	33	transfers	transfer	NOUN
ftr-497	1271	34	,	,	PUNCT
ftr-497	1271	35	which	which	PRON
ftr-497	1271	36	would	would	AUX
ftr-497	1271	37	permit	permit	VERB
ftr-497	1271	38	the	the	DET
ftr-497	1271	39	law	law	NOUN
ftr-497	1271	40	governing	govern	VERB
ftr-497	1271	41	gift	gift	NOUN
ftr-497	1271	42	transfers	transfer	NOUN
ftr-497	1271	43	to	to	PART
ftr-497	1271	44	be	be	AUX
ftr-497	1271	45	designed	design	VERB
ftr-497	1271	46	without	without	ADP
ftr-497	1271	47	regard	regard	NOUN
ftr-497	1271	48	to	to	ADP
ftr-497	1271	49	support	support	NOUN
ftr-497	1271	50	issues	issue	NOUN
ftr-497	1271	51	.	.	PUNCT
ftr-497	1272	1	the	the	DET
ftr-497	1272	2	basic	basic	ADJ
ftr-497	1272	3	difficulty	difficulty	NOUN
ftr-497	1272	4	with	with	ADP
ftr-497	1272	5	both	both	CCONJ
ftr-497	1272	6	the	the	DET
ftr-497	1272	7	ali	ali	PROPN
ftr-497	1272	8	and	and	CCONJ
ftr-497	1272	9	ray	ray	PROPN
ftr-497	1272	10	's	's	PART
ftr-497	1272	11	proposals	proposal	NOUN
ftr-497	1272	12	is	be	AUX
ftr-497	1272	13	that	that	SCONJ
ftr-497	1272	14	defining	define	VERB
ftr-497	1272	15	"	"	PUNCT
ftr-497	1272	16	support	support	NOUN
ftr-497	1272	17	"	"	PUNCT
ftr-497	1272	18	is	be	AUX
ftr-497	1272	19	very	very	ADV
ftr-497	1272	20	difficult	difficult	ADJ
ftr-497	1272	21	.	.	PUNCT
ftr-497	1273	1	the	the	DET
ftr-497	1273	2	definition	definition	NOUN
ftr-497	1273	3	must	must	AUX
ftr-497	1273	4	remain	remain	VERB
ftr-497	1273	5	somewhat	somewhat	ADV
ftr-497	1273	6	flexible	flexible	ADJ
ftr-497	1273	7	,	,	PUNCT
ftr-497	1273	8	since	since	SCONJ
ftr-497	1273	9	the	the	DET
ftr-497	1273	10	concept	concept	NOUN
ftr-497	1273	11	of	of	ADP
ftr-497	1273	12	what	what	PRON
ftr-497	1273	13	is	be	AUX
ftr-497	1273	14	"	"	PUNCT
ftr-497	1273	15	support	support	NOUN
ftr-497	1273	16	"	"	PUNCT
ftr-497	1273	17	varies	vary	VERB
ftr-497	1273	18	depending	depend	VERB
ftr-497	1273	19	on	on	ADP
ftr-497	1273	20	the	the	DET
ftr-497	1273	21	ability	ability	NOUN
ftr-497	1273	22	of	of	ADP
ftr-497	1273	23	the	the	DET
ftr-497	1273	24	supporter	supporter	NOUN
ftr-497	1273	25	to	to	PART
ftr-497	1273	26	provide	provide	VERB
ftr-497	1273	27	and	and	CCONJ
ftr-497	1273	28	personal	personal	ADJ
ftr-497	1273	29	choices	choice	NOUN
ftr-497	1273	30	.	.	PUNCT
ftr-497	1274	1	yet	yet	ADV
ftr-497	1274	2	,	,	PUNCT
ftr-497	1274	3	it	it	PRON
ftr-497	1274	4	must	must	AUX
ftr-497	1274	5	not	not	PART
ftr-497	1274	6	make	make	VERB
ftr-497	1274	7	it	it	PRON
ftr-497	1274	8	easy	easy	ADJ
ftr-497	1274	9	for	for	SCONJ
ftr-497	1274	10	persons	person	NOUN
ftr-497	1274	11	to	to	PART
ftr-497	1274	12	make	make	VERB
ftr-497	1274	13	transfers	transfer	NOUN
ftr-497	1274	14	that	that	PRON
ftr-497	1274	15	are	be	AUX
ftr-497	1274	16	in	in	ADP
ftr-497	1274	17	fact	fact	NOUN
ftr-497	1274	18	gifts	gift	NOUN
ftr-497	1274	19	and	and	CCONJ
ftr-497	1274	20	hide	hide	VERB
ftr-497	1274	21	them	they	PRON
ftr-497	1274	22	under	under	ADP
ftr-497	1274	23	the	the	DET
ftr-497	1274	24	rubric	rubric	NOUN
ftr-497	1274	25	of	of	ADP
ftr-497	1274	26	support	support	NOUN
ftr-497	1274	27	.	.	PUNCT
ftr-497	1275	1	the	the	DET
ftr-497	1275	2	all	all	PRON
ftr-497	1275	3	and	and	CCONJ
ftr-497	1275	4	ray	ray	NOUN
ftr-497	1275	5	proposals	proposal	NOUN
ftr-497	1275	6	satisfy	satisfy	VERB
ftr-497	1275	7	the	the	DET
ftr-497	1275	8	flexibility	flexibility	NOUN
ftr-497	1275	9	requirement	requirement	NOUN
ftr-497	1275	10	.	.	PUNCT
ftr-497	1276	1	however	however	ADV
ftr-497	1276	2	,	,	PUNCT
ftr-497	1276	3	they	they	PRON
ftr-497	1276	4	are	be	AUX
ftr-497	1276	5	not	not	PART
ftr-497	1276	6	well	well	ADV
ftr-497	1276	7	designed	design	VERB
ftr-497	1276	8	to	to	PART
ftr-497	1276	9	prevent	prevent	VERB
ftr-497	1276	10	transfers	transfer	NOUN
ftr-497	1276	11	of	of	ADP
ftr-497	1276	12	wealth	wealth	NOUN
ftr-497	1276	13	.	.	PUNCT
ftr-497	1277	1	2	2	X
ftr-497	1277	2	.	.	X
ftr-497	1277	3	the	the	DET
ftr-497	1277	4	gutman	gutman	NOUN
ftr-497	1277	5	proposal.-another	proposal.-another	NOUN
ftr-497	1277	6	approach	approach	NOUN
ftr-497	1277	7	to	to	ADP
ftr-497	1277	8	limiting	limit	VERB
ftr-497	1277	9	the	the	DET
ftr-497	1277	10	annual	annual	ADJ
ftr-497	1277	11	exclusion	exclusion	NOUN
ftr-497	1277	12	has	have	AUX
ftr-497	1277	13	been	be	AUX
ftr-497	1277	14	offered	offer	VERB
ftr-497	1277	15	by	by	ADP
ftr-497	1277	16	harry	harry	PROPN
ftr-497	1277	17	l.	l.	PROPN
ftr-497	1277	18	gutman	gutman	PROPN
ftr-497	1277	19	.	.	PUNCT
ftr-497	1277	20	'	'	PUNCT
ftr-497	1278	1	"	"	PUNCT
ftr-497	1278	2	'	'	PUNCT
ftr-497	1278	3	his	his	PRON
ftr-497	1278	4	proposal	proposal	NOUN
ftr-497	1278	5	would	would	AUX
ftr-497	1278	6	:	:	PUNCT
ftr-497	1278	7	(	(	PUNCT
ftr-497	1278	8	i	i	NOUN
ftr-497	1278	9	)	)	PUNCT
ftr-497	1278	10	adopt	adopt	VERB
ftr-497	1278	11	a	a	DET
ftr-497	1278	12	refined	refined	ADJ
ftr-497	1278	13	version	version	NOUN
ftr-497	1278	14	of	of	ADP
ftr-497	1278	15	the	the	DET
ftr-497	1278	16	ali	ali	PROPN
ftr-497	1278	17	/	/	SYM
ftr-497	1278	18	ray	ray	NOUN
ftr-497	1278	19	proposals	proposal	NOUN
ftr-497	1278	20	;	;	PUNCT
ftr-497	1278	21	...	...	PUNCT
ftr-497	1278	22	(	(	PUNCT
ftr-497	1278	23	ii	ii	NOUN
ftr-497	1278	24	)	)	PUNCT
ftr-497	1278	25	deny	deny	VERB
ftr-497	1278	26	the	the	DET
ftr-497	1278	27	annual	annual	ADJ
ftr-497	1278	28	exclusion	exclusion	NOUN
ftr-497	1278	29	for	for	ADP
ftr-497	1278	30	any	any	DET
ftr-497	1278	31	transfer	transfer	NOUN
ftr-497	1278	32	in	in	ADP
ftr-497	1278	33	trust	trust	NOUN
ftr-497	1278	34	or	or	CCONJ
ftr-497	1278	35	to	to	ADP
ftr-497	1278	36	a	a	DET
ftr-497	1278	37	custodianship	custodianship	NOUN
ftr-497	1278	38	;	;	PUNCT
ftr-497	1278	39	(	(	PUNCT
ftr-497	1278	40	iii	iii	X
ftr-497	1278	41	)	)	PUNCT
ftr-497	1278	42	deny	deny	VERB
ftr-497	1278	43	the	the	DET
ftr-497	1278	44	annual	annual	ADJ
ftr-497	1278	45	exclusion	exclusion	NOUN
ftr-497	1278	46	for	for	ADP
ftr-497	1278	47	any	any	DET
ftr-497	1278	48	transfer	transfer	NOUN
ftr-497	1278	49	which	which	PRON
ftr-497	1278	50	requires	require	VERB
ftr-497	1278	51	an	an	DET
ftr-497	1278	52	intermediary	intermediary	NOUN
ftr-497	1278	53	to	to	PART
ftr-497	1278	54	record	record	VERB
ftr-497	1278	55	it	it	PRON
ftr-497	1278	56	(	(	PUNCT
ftr-497	1278	57	e.g.	e.g.	ADV
ftr-497	1278	58	,	,	PUNCT
ftr-497	1278	59	real	real	ADJ
ftr-497	1278	60	estate	estate	NOUN
ftr-497	1278	61	,	,	PUNCT
ftr-497	1278	62	stocks	stock	NOUN
ftr-497	1278	63	,	,	PUNCT
ftr-497	1278	64	life	life	NOUN
ftr-497	1278	65	insurance	insurance	NOUN
ftr-497	1278	66	premium	premium	NOUN
ftr-497	1278	67	payments	payment	NOUN
ftr-497	1278	68	,	,	PUNCT
ftr-497	1278	69	etc	etc	X
ftr-497	1278	70	.	.	X
ftr-497	1278	71	)	)	PUNCT
ftr-497	1278	72	;	;	PUNCT
ftr-497	1278	73	(	(	PUNCT
ftr-497	1278	74	iv	iv	X
ftr-497	1278	75	)	)	PUNCT
ftr-497	1278	76	set	set	VERB
ftr-497	1278	77	the	the	DET
ftr-497	1278	78	exclusion	exclusion	NOUN
ftr-497	1278	79	level	level	NOUN
ftr-497	1278	80	by	by	ADP
ftr-497	1278	81	reference	reference	NOUN
ftr-497	1278	82	to	to	ADP
ftr-497	1278	83	a	a	DET
ftr-497	1278	84	"	"	PUNCT
ftr-497	1278	85	realistic	realistic	ADJ
ftr-497	1278	86	appraisal	appraisal	NOUN
ftr-497	1278	87	of	of	ADP
ftr-497	1278	88	the	the	DET
ftr-497	1278	89	aggregate	aggregate	ADJ
ftr-497	1278	90	value	value	NOUN
ftr-497	1278	91	of	of	ADP
ftr-497	1278	92	incidental	incidental	ADJ
ftr-497	1278	93	...	...	PUNCT
ftr-497	1278	94	gifts	gift	NOUN
ftr-497	1278	95	an	an	DET
ftr-497	1278	96	individual	individual	NOUN
ftr-497	1278	97	would	would	AUX
ftr-497	1278	98	be	be	AUX
ftr-497	1278	99	expected	expect	VERB
ftr-497	1278	100	to	to	PART
ftr-497	1278	101	make	make	VERB
ftr-497	1278	102	to	to	ADP
ftr-497	1278	103	a	a	DET
ftr-497	1278	104	donee	donee	NOUN
ftr-497	1278	105	,	,	PUNCT
ftr-497	1278	106	"	"	PUNCT
ftr-497	1278	107	suggesting	suggest	VERB
ftr-497	1278	108	at	at	ADP
ftr-497	1278	109	one	one	NUM
ftr-497	1278	110	point	point	NOUN
ftr-497	1278	111	that	that	SCONJ
ftr-497	1278	112	perhaps	perhaps	ADV
ftr-497	1278	113	$	$	SYM
ftr-497	1278	114	600	600	NUM
ftr-497	1278	115	per	per	ADP
ftr-497	1278	116	donee	donee	NOUN
ftr-497	1278	117	might	might	AUX
ftr-497	1278	118	be	be	AUX
ftr-497	1278	119	appropriate182	appropriate182	PROPN
ftr-497	1278	120	;	;	PUNCT
ftr-497	1278	121	and	and	CCONJ
ftr-497	1278	122	(	(	PUNCT
ftr-497	1278	123	v	v	NOUN
ftr-497	1278	124	)	)	PUNCT
ftr-497	1278	125	measure	measure	NOUN
ftr-497	1278	126	the	the	DET
ftr-497	1278	127	exclusion	exclusion	NOUN
ftr-497	1278	128	on	on	ADP
ftr-497	1278	129	a	a	DET
ftr-497	1278	130	per	per	X
ftr-497	1278	131	donee	donee	NOUN
ftr-497	1278	132	basis	basis	NOUN
ftr-497	1278	133	(	(	PUNCT
ftr-497	1278	134	although	although	SCONJ
ftr-497	1278	135	a	a	DET
ftr-497	1278	136	per	per	NOUN
ftr-497	1278	137	transfer	transfer	NOUN
ftr-497	1278	138	limitation	limitation	NOUN
ftr-497	1278	139	might	might	AUX
ftr-497	1278	140	be	be	AUX
ftr-497	1278	141	considered	consider	VERB
ftr-497	1278	142	)	)	PUNCT
ftr-497	1278	143	.	.	PUNCT
ftr-497	1279	1	a	a	DET
ftr-497	1279	2	cornerstone	cornerstone	NOUN
ftr-497	1279	3	of	of	ADP
ftr-497	1279	4	gutman	gutman	NOUN
ftr-497	1279	5	's	's	PART
ftr-497	1279	6	proposal	proposal	NOUN
ftr-497	1279	7	is	be	AUX
ftr-497	1279	8	the	the	DET
ftr-497	1279	9	adoption	adoption	NOUN
ftr-497	1279	10	of	of	ADP
ftr-497	1279	11	some	some	DET
ftr-497	1279	12	version	version	NOUN
ftr-497	1279	13	of	of	ADP
ftr-497	1279	14	the	the	DET
ftr-497	1279	15	ali	ali	PROPN
ftr-497	1279	16	/	/	SYM
ftr-497	1279	17	ray	ray	NOUN
ftr-497	1279	18	proposals	proposal	NOUN
ftr-497	1279	19	to	to	PART
ftr-497	1279	20	exempt	exempt	VERB
ftr-497	1279	21	support	support	NOUN
ftr-497	1279	22	related	relate	VERB
ftr-497	1279	23	transfers	transfer	NOUN
ftr-497	1279	24	from	from	ADP
ftr-497	1279	25	gift	gift	NOUN
ftr-497	1279	26	tax	tax	NOUN
ftr-497	1279	27	,	,	PUNCT
ftr-497	1279	28	which	which	PRON
ftr-497	1279	29	he	he	PRON
ftr-497	1279	30	acknowledges	acknowledge	VERB
ftr-497	1279	31	is	be	AUX
ftr-497	1279	32	an	an	DET
ftr-497	1279	33	important	important	ADJ
ftr-497	1279	34	step	step	NOUN
ftr-497	1279	35	in	in	ADP
ftr-497	1279	36	permitting	permit	VERB
ftr-497	1279	37	the	the	DET
ftr-497	1279	38	reduction	reduction	NOUN
ftr-497	1279	39	of	of	ADP
ftr-497	1279	40	the	the	DET
ftr-497	1279	41	annual	annual	ADJ
ftr-497	1279	42	exclusion	exclusion	NOUN
ftr-497	1279	43	.	.	PUNCT
ftr-497	1280	1	accordingly	accordingly	ADV
ftr-497	1280	2	,	,	PUNCT
ftr-497	1280	3	the	the	DET
ftr-497	1280	4	same	same	ADJ
ftr-497	1280	5	arguments	argument	NOUN
ftr-497	1280	6	that	that	PRON
ftr-497	1280	7	support	support	VERB
ftr-497	1280	8	rejection	rejection	NOUN
ftr-497	1280	9	of	of	ADP
ftr-497	1280	10	the	the	DET
ftr-497	1280	11	ali	ali	PROPN
ftr-497	1280	12	/	/	SYM
ftr-497	1280	13	ray	ray	NOUN
ftr-497	1280	14	proposal	proposal	NOUN
ftr-497	1280	15	could	could	AUX
ftr-497	1280	16	be	be	AUX
ftr-497	1280	17	asserted	assert	VERB
ftr-497	1280	18	as	as	ADP
ftr-497	1280	19	a	a	DET
ftr-497	1280	20	basis	basis	NOUN
ftr-497	1280	21	for	for	ADP
ftr-497	1280	22	rejecting	reject	VERB
ftr-497	1280	23	the	the	DET
ftr-497	1280	24	gutman	gutman	NOUN
ftr-497	1280	25	proposal	proposal	NOUN
ftr-497	1280	26	.	.	PUNCT
ftr-497	1281	1	however	however	ADV
ftr-497	1281	2	,	,	PUNCT
ftr-497	1281	3	since	since	SCONJ
ftr-497	1281	4	the	the	DET
ftr-497	1281	5	expanded	expand	VERB
ftr-497	1281	6	tuition	tuition	NOUN
ftr-497	1281	7	and	and	CCONJ
ftr-497	1281	8	medical	medical	ADJ
ftr-497	1281	9	care	care	NOUN
ftr-497	1281	10	exclusions	exclusion	NOUN
ftr-497	1281	11	proposed	propose	VERB
ftr-497	1281	12	in	in	ADP
ftr-497	1281	13	this	this	DET
ftr-497	1281	14	article	article	NOUN
ftr-497	1281	15	are	be	AUX
ftr-497	1281	16	meant	mean	VERB
ftr-497	1281	17	to	to	PART
ftr-497	1281	18	serve	serve	VERB
ftr-497	1281	19	the	the	DET
ftr-497	1281	20	same	same	ADJ
ftr-497	1281	21	function	function	NOUN
ftr-497	1281	22	as	as	ADP
ftr-497	1281	23	the	the	DET
ftr-497	1281	24	ali	ali	PROPN
ftr-497	1281	25	/	/	SYM
ftr-497	1281	26	ray	ray	NOUN
ftr-497	1281	27	proposals	proposal	NOUN
ftr-497	1281	28	-	-	PUNCT
ftr-497	1281	29	i.e.	i.e.	X
ftr-497	1281	30	,	,	PUNCT
ftr-497	1281	31	permitting	permit	VERB
ftr-497	1281	32	the	the	DET
ftr-497	1281	33	annual	annual	ADJ
ftr-497	1281	34	exclusion	exclusion	NOUN
ftr-497	1281	35	to	to	PART
ftr-497	1281	36	be	be	AUX
ftr-497	1281	37	redesigned	redesign	VERB
ftr-497	1281	38	-	-	PUNCT
ftr-497	1281	39	the	the	DET
ftr-497	1281	40	rest	rest	NOUN
ftr-497	1281	41	of	of	ADP
ftr-497	1281	42	the	the	DET
ftr-497	1281	43	gutman	gutman	NOUN
ftr-497	1281	44	proposal	proposal	NOUN
ftr-497	1281	45	deserves	deserve	VERB
ftr-497	1281	46	consideration	consideration	NOUN
ftr-497	1281	47	.	.	PUNCT
ftr-497	1282	1	the	the	DET
ftr-497	1282	2	next	next	ADJ
ftr-497	1282	3	two	two	NUM
ftr-497	1282	4	portions	portion	NOUN
ftr-497	1282	5	of	of	ADP
ftr-497	1282	6	the	the	DET
ftr-497	1282	7	gutman	gutman	NOUN
ftr-497	1282	8	proposal	proposal	NOUN
ftr-497	1282	9	are	be	AUX
ftr-497	1282	10	intended	intend	VERB
ftr-497	1282	11	to	to	PART
ftr-497	1282	12	help	help	VERB
ftr-497	1282	13	prevent	prevent	VERB
ftr-497	1282	14	transfers	transfer	NOUN
ftr-497	1282	15	of	of	ADP
ftr-497	1282	16	certain	certain	ADJ
ftr-497	1282	17	types	type	NOUN
ftr-497	1282	18	of	of	ADP
ftr-497	1282	19	assets	asset	NOUN
ftr-497	1282	20	under	under	ADP
ftr-497	1282	21	the	the	DET
ftr-497	1282	22	annual	annual	ADJ
ftr-497	1282	23	exclusion	exclusion	NOUN
ftr-497	1282	24	.	.	PUNCT
ftr-497	1283	1	180	180	NUM
ftr-497	1283	2	.	.	X
ftr-497	1283	3	see	see	VERB
ftr-497	1283	4	gutman	gutman	NOUN
ftr-497	1283	5	,	,	PUNCT
ftr-497	1283	6	supra	supra	PROPN
ftr-497	1283	7	note	note	PROPN
ftr-497	1283	8	170	170	NUM
ftr-497	1283	9	.	.	PUNCT
ftr-497	1284	1	181	181	NUM
ftr-497	1284	2	.	.	PUNCT
ftr-497	1285	1	gutman	gutman	NOUN
ftr-497	1285	2	does	do	AUX
ftr-497	1285	3	not	not	PART
ftr-497	1285	4	specify	specify	VERB
ftr-497	1285	5	the	the	DET
ftr-497	1285	6	refinements	refinement	NOUN
ftr-497	1285	7	necessary	necessary	ADJ
ftr-497	1285	8	,	,	PUNCT
ftr-497	1285	9	although	although	SCONJ
ftr-497	1285	10	he	he	PRON
ftr-497	1285	11	does	do	AUX
ftr-497	1285	12	point	point	VERB
ftr-497	1285	13	out	out	ADP
ftr-497	1285	14	that	that	SCONJ
ftr-497	1285	15	transfers	transfer	NOUN
ftr-497	1285	16	in	in	ADP
ftr-497	1285	17	trust	trust	NOUN
ftr-497	1285	18	would	would	AUX
ftr-497	1285	19	cause	cause	VERB
ftr-497	1285	20	particular	particular	ADJ
ftr-497	1285	21	problems	problem	NOUN
ftr-497	1285	22	and	and	CCONJ
ftr-497	1285	23	cites	cite	VERB
ftr-497	1285	24	to	to	PART
ftr-497	1285	25	ray	ray	PROPN
ftr-497	1285	26	's	's	PART
ftr-497	1285	27	article	article	NOUN
ftr-497	1285	28	.	.	PUNCT
ftr-497	1286	1	gutman	gutman	NOUN
ftr-497	1286	2	.	.	PUNCT
ftr-497	1287	1	supra	supra	PROPN
ftr-497	1287	2	note	note	PROPN
ftr-497	1287	3	170	170	NUM
ftr-497	1287	4	,	,	PUNCT
ftr-497	1287	5	at	at	ADP
ftr-497	1287	6	1243	1243	NUM
ftr-497	1287	7	n.173	n.173	NOUN
ftr-497	1287	8	.	.	PUNCT
ftr-497	1287	9	182	182	NUM
ftr-497	1287	10	.	.	PUNCT
ftr-497	1288	1	gutman	gutman	NOUN
ftr-497	1288	2	comment	comment	NOUN
ftr-497	1288	3	,	,	PUNCT
ftr-497	1288	4	supra	supra	PROPN
ftr-497	1288	5	note	note	PROPN
ftr-497	1288	6	170	170	NUM
ftr-497	1288	7	,	,	PUNCT
ftr-497	1288	8	at	at	ADP
ftr-497	1288	9	658	658	NUM
ftr-497	1288	10	-	-	SYM
ftr-497	1288	11	60	60	NUM
ftr-497	1288	12	.	.	PUNCT
ftr-497	1288	13	19931	19931	NUM
ftr-497	1288	14	florida	florida	PROPN
ftr-497	1288	15	tax	tax	NOUN
ftr-497	1288	16	review	review	NOUN
ftr-497	1288	17	denying	deny	VERB
ftr-497	1288	18	the	the	DET
ftr-497	1288	19	annual	annual	ADJ
ftr-497	1288	20	exclusion	exclusion	NOUN
ftr-497	1288	21	for	for	ADP
ftr-497	1288	22	transfers	transfer	NOUN
ftr-497	1288	23	in	in	ADP
ftr-497	1288	24	trust	trust	NOUN
ftr-497	1288	25	or	or	CCONJ
ftr-497	1288	26	to	to	ADP
ftr-497	1288	27	a	a	DET
ftr-497	1288	28	custodianship	custodianship	NOUN
ftr-497	1288	29	would	would	AUX
ftr-497	1288	30	serve	serve	VERB
ftr-497	1288	31	as	as	ADP
ftr-497	1288	32	a	a	DET
ftr-497	1288	33	disincentive	disincentive	NOUN
ftr-497	1288	34	to	to	ADP
ftr-497	1288	35	transfers	transfer	NOUN
ftr-497	1288	36	where	where	SCONJ
ftr-497	1288	37	the	the	DET
ftr-497	1288	38	donor	donor	NOUN
ftr-497	1288	39	does	do	AUX
ftr-497	1288	40	not	not	PART
ftr-497	1288	41	wish	wish	VERB
ftr-497	1288	42	the	the	DET
ftr-497	1288	43	donee	donee	NOUN
ftr-497	1288	44	to	to	PART
ftr-497	1288	45	have	have	VERB
ftr-497	1288	46	control	control	NOUN
ftr-497	1288	47	of	of	ADP
ftr-497	1288	48	the	the	DET
ftr-497	1288	49	asset	asset	NOUN
ftr-497	1288	50	.	.	PUNCT
ftr-497	1289	1	this	this	PRON
ftr-497	1289	2	might	might	AUX
ftr-497	1289	3	be	be	AUX
ftr-497	1289	4	particularly	particularly	ADV
ftr-497	1289	5	true	true	ADJ
ftr-497	1289	6	of	of	ADP
ftr-497	1289	7	items	item	NOUN
ftr-497	1289	8	of	of	ADP
ftr-497	1289	9	significant	significant	ADJ
ftr-497	1289	10	value	value	NOUN
ftr-497	1289	11	or	or	CCONJ
ftr-497	1289	12	which	which	PRON
ftr-497	1289	13	play	play	VERB
ftr-497	1289	14	a	a	DET
ftr-497	1289	15	role	role	NOUN
ftr-497	1289	16	in	in	ADP
ftr-497	1289	17	controlling	control	VERB
ftr-497	1289	18	other	other	ADJ
ftr-497	1289	19	assets	asset	NOUN
ftr-497	1289	20	,	,	PUNCT
ftr-497	1289	21	such	such	ADJ
ftr-497	1289	22	as	as	ADP
ftr-497	1289	23	stock	stock	NOUN
ftr-497	1289	24	with	with	ADP
ftr-497	1289	25	special	special	ADJ
ftr-497	1289	26	voting	voting	NOUN
ftr-497	1289	27	rights	right	NOUN
ftr-497	1289	28	.	.	PUNCT
ftr-497	1290	1	gutman	gutman	NOUN
ftr-497	1290	2	's	's	PART
ftr-497	1290	3	proposal	proposal	NOUN
ftr-497	1290	4	to	to	PART
ftr-497	1290	5	deny	deny	VERB
ftr-497	1290	6	the	the	DET
ftr-497	1290	7	exclusion	exclusion	NOUN
ftr-497	1290	8	for	for	ADP
ftr-497	1290	9	transfers	transfer	NOUN
ftr-497	1290	10	of	of	ADP
ftr-497	1290	11	assets	asset	NOUN
ftr-497	1290	12	that	that	PRON
ftr-497	1290	13	require	require	VERB
ftr-497	1290	14	recording	recording	NOUN
ftr-497	1290	15	by	by	ADP
ftr-497	1290	16	an	an	DET
ftr-497	1290	17	intermediary	intermediary	NOUN
ftr-497	1290	18	serves	serve	VERB
ftr-497	1290	19	a	a	DET
ftr-497	1290	20	related	related	ADJ
ftr-497	1290	21	function	function	NOUN
ftr-497	1290	22	;	;	PUNCT
ftr-497	1290	23	it	it	PRON
ftr-497	1290	24	would	would	AUX
ftr-497	1290	25	make	make	VERB
ftr-497	1290	26	it	it	PRON
ftr-497	1290	27	more	more	ADV
ftr-497	1290	28	difficult	difficult	ADJ
ftr-497	1290	29	for	for	SCONJ
ftr-497	1290	30	donors	donor	NOUN
ftr-497	1290	31	to	to	PART
ftr-497	1290	32	use	use	VERB
ftr-497	1290	33	the	the	DET
ftr-497	1290	34	annual	annual	ADJ
ftr-497	1290	35	exclusion	exclusion	NOUN
ftr-497	1290	36	to	to	PART
ftr-497	1290	37	give	give	VERB
ftr-497	1290	38	away	away	ADP
ftr-497	1290	39	certain	certain	ADJ
ftr-497	1290	40	types	type	NOUN
ftr-497	1290	41	of	of	ADP
ftr-497	1290	42	assets	asset	NOUN
ftr-497	1290	43	,	,	PUNCT
ftr-497	1290	44	such	such	ADJ
ftr-497	1290	45	as	as	ADP
ftr-497	1290	46	stocks	stock	NOUN
ftr-497	1290	47	,	,	PUNCT
ftr-497	1290	48	real	real	ADJ
ftr-497	1290	49	estate	estate	NOUN
ftr-497	1290	50	,	,	PUNCT
ftr-497	1290	51	vehicles	vehicle	NOUN
ftr-497	1290	52	,	,	PUNCT
ftr-497	1290	53	and	and	CCONJ
ftr-497	1290	54	others	other	NOUN
ftr-497	1290	55	,	,	PUNCT
ftr-497	1290	56	which	which	PRON
ftr-497	1290	57	the	the	DET
ftr-497	1290	58	donee	donee	NOUN
ftr-497	1290	59	can	can	AUX
ftr-497	1290	60	not	not	PART
ftr-497	1290	61	consume	consume	VERB
ftr-497	1290	62	relatively	relatively	ADV
ftr-497	1290	63	quickly.183	quickly.183	ADJ
ftr-497	1290	64	thus	thus	ADV
ftr-497	1290	65	,	,	PUNCT
ftr-497	1290	66	under	under	ADP
ftr-497	1290	67	gutman	gutman	NOUN
ftr-497	1290	68	's	's	PART
ftr-497	1290	69	proposal	proposal	NOUN
ftr-497	1290	70	the	the	DET
ftr-497	1290	71	annual	annual	ADJ
ftr-497	1290	72	exclusion	exclusion	NOUN
ftr-497	1290	73	would	would	AUX
ftr-497	1290	74	also	also	ADV
ftr-497	1290	75	exist	exist	VERB
ftr-497	1290	76	primarily	primarily	ADV
ftr-497	1290	77	to	to	PART
ftr-497	1290	78	protect	protect	VERB
ftr-497	1290	79	from	from	ADP
ftr-497	1290	80	taxation	taxation	NOUN
ftr-497	1290	81	value	value	NOUN
ftr-497	1290	82	that	that	PRON
ftr-497	1290	83	is	be	AUX
ftr-497	1290	84	consumed	consume	VERB
ftr-497	1290	85	in	in	ADP
ftr-497	1290	86	the	the	DET
ftr-497	1290	87	transfer	transfer	NOUN
ftr-497	1290	88	or	or	CCONJ
ftr-497	1290	89	shortly	shortly	ADV
ftr-497	1290	90	thereafter	thereafter	ADV
ftr-497	1290	91	.	.	PUNCT
ftr-497	1290	92	'	'	PUNCT
ftr-497	1291	1	8	8	NUM
ftr-497	1291	2	if	if	SCONJ
ftr-497	1291	3	the	the	DET
ftr-497	1291	4	exclusion	exclusion	NOUN
ftr-497	1291	5	were	be	AUX
ftr-497	1291	6	set	set	VERB
ftr-497	1291	7	as	as	ADV
ftr-497	1291	8	low	low	ADJ
ftr-497	1291	9	as	as	ADP
ftr-497	1291	10	$	$	SYM
ftr-497	1291	11	600	600	NUM
ftr-497	1291	12	per	per	ADP
ftr-497	1291	13	donee	donee	NOUN
ftr-497	1291	14	,	,	PUNCT
ftr-497	1291	15	or	or	CCONJ
ftr-497	1291	16	any	any	DET
ftr-497	1291	17	amount	amount	NOUN
ftr-497	1291	18	significantly	significantly	ADV
ftr-497	1291	19	lower	low	ADJ
ftr-497	1291	20	than	than	ADP
ftr-497	1291	21	the	the	DET
ftr-497	1291	22	existing	exist	VERB
ftr-497	1291	23	exclusion	exclusion	NOUN
ftr-497	1291	24	level	level	NOUN
ftr-497	1291	25	,	,	PUNCT
ftr-497	1291	26	the	the	DET
ftr-497	1291	27	first	first	ADJ
ftr-497	1291	28	question	question	NOUN
ftr-497	1291	29	to	to	PART
ftr-497	1291	30	answer	answer	VERB
ftr-497	1291	31	is	be	AUX
ftr-497	1291	32	why	why	SCONJ
ftr-497	1291	33	other	other	ADJ
ftr-497	1291	34	restraints	restraint	NOUN
ftr-497	1291	35	on	on	ADP
ftr-497	1291	36	its	its	PRON
ftr-497	1291	37	use	use	NOUN
ftr-497	1291	38	are	be	AUX
ftr-497	1291	39	necessary	necessary	ADJ
ftr-497	1291	40	.	.	PUNCT
ftr-497	1292	1	admittedly	admittedly	ADV
ftr-497	1292	2	,	,	PUNCT
ftr-497	1292	3	some	some	PRON
ftr-497	1292	4	of	of	ADP
ftr-497	1292	5	the	the	DET
ftr-497	1292	6	types	type	NOUN
ftr-497	1292	7	of	of	ADP
ftr-497	1292	8	assets	asset	NOUN
ftr-497	1292	9	that	that	PRON
ftr-497	1292	10	could	could	AUX
ftr-497	1292	11	not	not	PART
ftr-497	1292	12	be	be	AUX
ftr-497	1292	13	transferred	transfer	VERB
ftr-497	1292	14	under	under	ADP
ftr-497	1292	15	the	the	DET
ftr-497	1292	16	annual	annual	ADJ
ftr-497	1292	17	exclusion	exclusion	NOUN
ftr-497	1292	18	if	if	SCONJ
ftr-497	1292	19	gutman	gutman	NOUN
ftr-497	1292	20	's	's	PART
ftr-497	1292	21	proposal	proposal	NOUN
ftr-497	1292	22	were	be	AUX
ftr-497	1292	23	adopted	adopt	VERB
ftr-497	1292	24	could	could	AUX
ftr-497	1292	25	normally	normally	ADV
ftr-497	1292	26	be	be	AUX
ftr-497	1292	27	transferred	transfer	VERB
ftr-497	1292	28	at	at	ADP
ftr-497	1292	29	a	a	DET
ftr-497	1292	30	discounted	discount	VERB
ftr-497	1292	31	value	value	NOUN
ftr-497	1292	32	,	,	PUNCT
ftr-497	1292	33	resulting	result	VERB
ftr-497	1292	34	in	in	ADP
ftr-497	1292	35	an	an	DET
ftr-497	1292	36	effective	effective	ADJ
ftr-497	1292	37	increase	increase	NOUN
ftr-497	1292	38	in	in	ADP
ftr-497	1292	39	the	the	DET
ftr-497	1292	40	annual	annual	ADJ
ftr-497	1292	41	exclusion	exclusion	NOUN
ftr-497	1292	42	.	.	PUNCT
ftr-497	1293	1	however	however	ADV
ftr-497	1293	2	,	,	PUNCT
ftr-497	1293	3	that	that	DET
ftr-497	1293	4	cost	cost	NOUN
ftr-497	1293	5	does	do	AUX
ftr-497	1293	6	not	not	PART
ftr-497	1293	7	seem	seem	VERB
ftr-497	1293	8	worth	worth	ADJ
ftr-497	1293	9	limiting	limit	VERB
ftr-497	1293	10	a	a	DET
ftr-497	1293	11	donor	donor	NOUN
ftr-497	1293	12	's	's	PART
ftr-497	1293	13	freedom	freedom	NOUN
ftr-497	1293	14	to	to	PART
ftr-497	1293	15	use	use	VERB
ftr-497	1293	16	a	a	DET
ftr-497	1293	17	much	much	ADV
ftr-497	1293	18	smaller	small	ADJ
ftr-497	1293	19	exclusion	exclusion	NOUN
ftr-497	1293	20	to	to	PART
ftr-497	1293	21	transfer	transfer	VERB
ftr-497	1293	22	whatever	whatever	DET
ftr-497	1293	23	type	type	NOUN
ftr-497	1293	24	of	of	ADP
ftr-497	1293	25	asset	asset	NOUN
ftr-497	1293	26	the	the	DET
ftr-497	1293	27	donor	donor	NOUN
ftr-497	1293	28	prefers	prefer	VERB
ftr-497	1293	29	.	.	PUNCT
ftr-497	1293	30	"	"	PUNCT
ftr-497	1294	1	5	5	NUM
ftr-497	1294	2	183	183	NUM
ftr-497	1294	3	.	.	PUNCT
ftr-497	1295	1	gutman	gutman	NOUN
ftr-497	1295	2	also	also	ADV
ftr-497	1295	3	argues	argue	VERB
ftr-497	1295	4	that	that	SCONJ
ftr-497	1295	5	if	if	SCONJ
ftr-497	1295	6	a	a	DET
ftr-497	1295	7	transfer	transfer	NOUN
ftr-497	1295	8	is	be	AUX
ftr-497	1295	9	made	make	VERB
ftr-497	1295	10	in	in	ADP
ftr-497	1295	11	trust	trust	NOUN
ftr-497	1295	12	or	or	CCONJ
ftr-497	1295	13	recordation	recordation	NOUN
ftr-497	1295	14	is	be	AUX
ftr-497	1295	15	required	require	VERB
ftr-497	1295	16	with	with	ADP
ftr-497	1295	17	respect	respect	NOUN
ftr-497	1295	18	to	to	ADP
ftr-497	1295	19	the	the	DET
ftr-497	1295	20	transfer	transfer	NOUN
ftr-497	1295	21	,	,	PUNCT
ftr-497	1295	22	then	then	ADV
ftr-497	1295	23	the	the	DET
ftr-497	1295	24	additional	additional	ADJ
ftr-497	1295	25	requirement	requirement	NOUN
ftr-497	1295	26	of	of	ADP
ftr-497	1295	27	reporting	report	VERB
ftr-497	1295	28	the	the	DET
ftr-497	1295	29	gift	gift	NOUN
ftr-497	1295	30	adds	add	VERB
ftr-497	1295	31	no	no	DET
ftr-497	1295	32	great	great	ADJ
ftr-497	1295	33	cost	cost	NOUN
ftr-497	1295	34	nor	nor	CCONJ
ftr-497	1295	35	administrative	administrative	ADJ
ftr-497	1295	36	burden	burden	NOUN
ftr-497	1295	37	.	.	PUNCT
ftr-497	1296	1	gutman	gutman	NOUN
ftr-497	1296	2	comment	comment	NOUN
ftr-497	1296	3	,	,	PUNCT
ftr-497	1296	4	supra	supra	PROPN
ftr-497	1296	5	note	note	PROPN
ftr-497	1296	6	170	170	NUM
ftr-497	1296	7	,	,	PUNCT
ftr-497	1296	8	at	at	ADP
ftr-497	1296	9	659	659	NUM
ftr-497	1296	10	.	.	PUNCT
ftr-497	1297	1	gutman	gutman	NOUN
ftr-497	1297	2	argues	argue	VERB
ftr-497	1297	3	that	that	SCONJ
ftr-497	1297	4	since	since	SCONJ
ftr-497	1297	5	the	the	DET
ftr-497	1297	6	reason	reason	NOUN
ftr-497	1297	7	for	for	ADP
ftr-497	1297	8	the	the	DET
ftr-497	1297	9	exclusion	exclusion	NOUN
ftr-497	1297	10	is	be	AUX
ftr-497	1297	11	to	to	PART
ftr-497	1297	12	eliminate	eliminate	VERB
ftr-497	1297	13	the	the	DET
ftr-497	1297	14	necessity	necessity	NOUN
ftr-497	1297	15	of	of	ADP
ftr-497	1297	16	keeping	keep	VERB
ftr-497	1297	17	account	account	NOUN
ftr-497	1297	18	of	of	ADP
ftr-497	1297	19	small	small	ADJ
ftr-497	1297	20	gifts	gift	NOUN
ftr-497	1297	21	,	,	PUNCT
ftr-497	1297	22	once	once	SCONJ
ftr-497	1297	23	someone	someone	PRON
ftr-497	1297	24	is	be	AUX
ftr-497	1297	25	recording	record	VERB
ftr-497	1297	26	a	a	DET
ftr-497	1297	27	gift	gift	NOUN
ftr-497	1297	28	it	it	PRON
ftr-497	1297	29	will	will	AUX
ftr-497	1297	30	be	be	AUX
ftr-497	1297	31	no	no	DET
ftr-497	1297	32	real	real	ADJ
ftr-497	1297	33	burden	burden	NOUN
ftr-497	1297	34	for	for	SCONJ
ftr-497	1297	35	it	it	PRON
ftr-497	1297	36	to	to	PART
ftr-497	1297	37	be	be	AUX
ftr-497	1297	38	recorded	record	VERB
ftr-497	1297	39	twice	twice	ADV
ftr-497	1297	40	,	,	PUNCT
ftr-497	1297	41	the	the	DET
ftr-497	1297	42	second	second	ADJ
ftr-497	1297	43	time	time	NOUN
ftr-497	1297	44	on	on	ADP
ftr-497	1297	45	a	a	DET
ftr-497	1297	46	gift	gift	NOUN
ftr-497	1297	47	tax	tax	NOUN
ftr-497	1297	48	return	return	NOUN
ftr-497	1297	49	.	.	PUNCT
ftr-497	1298	1	this	this	PRON
ftr-497	1298	2	ignores	ignore	VERB
ftr-497	1298	3	that	that	SCONJ
ftr-497	1298	4	different	different	ADJ
ftr-497	1298	5	persons	person	NOUN
ftr-497	1298	6	may	may	AUX
ftr-497	1298	7	be	be	AUX
ftr-497	1298	8	recording	record	VERB
ftr-497	1298	9	the	the	DET
ftr-497	1298	10	events	event	NOUN
ftr-497	1298	11	.	.	PUNCT
ftr-497	1299	1	for	for	ADP
ftr-497	1299	2	example	example	NOUN
ftr-497	1299	3	,	,	PUNCT
ftr-497	1299	4	a	a	DET
ftr-497	1299	5	gift	gift	NOUN
ftr-497	1299	6	of	of	ADP
ftr-497	1299	7	stock	stock	NOUN
ftr-497	1299	8	is	be	AUX
ftr-497	1299	9	recorded	record	VERB
ftr-497	1299	10	on	on	ADP
ftr-497	1299	11	the	the	DET
ftr-497	1299	12	books	book	NOUN
ftr-497	1299	13	of	of	ADP
ftr-497	1299	14	the	the	DET
ftr-497	1299	15	corporation	corporation	NOUN
ftr-497	1299	16	,	,	PUNCT
ftr-497	1299	17	but	but	CCONJ
ftr-497	1299	18	the	the	DET
ftr-497	1299	19	donor	donor	NOUN
ftr-497	1299	20	who	who	PRON
ftr-497	1299	21	would	would	AUX
ftr-497	1299	22	have	have	VERB
ftr-497	1299	23	to	to	PART
ftr-497	1299	24	file	file	VERB
ftr-497	1299	25	a	a	DET
ftr-497	1299	26	gift	gift	NOUN
ftr-497	1299	27	tax	tax	NOUN
ftr-497	1299	28	return	return	NOUN
ftr-497	1299	29	under	under	ADP
ftr-497	1299	30	gutman	gutman	NOUN
ftr-497	1299	31	's	's	PART
ftr-497	1299	32	approach	approach	NOUN
ftr-497	1299	33	may	may	AUX
ftr-497	1299	34	have	have	VERB
ftr-497	1299	35	no	no	DET
ftr-497	1299	36	burden	burden	NOUN
ftr-497	1299	37	with	with	ADP
ftr-497	1299	38	respect	respect	NOUN
ftr-497	1299	39	to	to	ADP
ftr-497	1299	40	the	the	DET
ftr-497	1299	41	first	first	ADJ
ftr-497	1299	42	recording	recording	NOUN
ftr-497	1299	43	of	of	ADP
ftr-497	1299	44	the	the	DET
ftr-497	1299	45	transfer	transfer	NOUN
ftr-497	1299	46	,	,	PUNCT
ftr-497	1299	47	but	but	CCONJ
ftr-497	1299	48	now	now	ADV
ftr-497	1299	49	has	have	VERB
ftr-497	1299	50	a	a	DET
ftr-497	1299	51	gift	gift	NOUN
ftr-497	1299	52	tax	tax	NOUN
ftr-497	1299	53	return	return	NOUN
ftr-497	1299	54	to	to	PART
ftr-497	1299	55	file	file	VERB
ftr-497	1299	56	.	.	PUNCT
ftr-497	1300	1	as	as	ADP
ftr-497	1300	2	a	a	DET
ftr-497	1300	3	part	part	NOUN
ftr-497	1300	4	of	of	ADP
ftr-497	1300	5	filing	file	VERB
ftr-497	1300	6	the	the	DET
ftr-497	1300	7	return	return	NOUN
ftr-497	1300	8	,	,	PUNCT
ftr-497	1300	9	the	the	DET
ftr-497	1300	10	donor	donor	NOUN
ftr-497	1300	11	now	now	ADV
ftr-497	1300	12	must	must	AUX
ftr-497	1300	13	value	value	VERB
ftr-497	1300	14	that	that	DET
ftr-497	1300	15	stock	stock	NOUN
ftr-497	1300	16	,	,	PUNCT
ftr-497	1300	17	whether	whether	SCONJ
ftr-497	1300	18	it	it	PRON
ftr-497	1300	19	is	be	AUX
ftr-497	1300	20	publicly	publicly	ADV
ftr-497	1300	21	traded	trade	VERB
ftr-497	1300	22	or	or	CCONJ
ftr-497	1300	23	closely	closely	ADV
ftr-497	1300	24	held	hold	VERB
ftr-497	1300	25	.	.	PUNCT
ftr-497	1301	1	valuation	valuation	NOUN
ftr-497	1301	2	of	of	ADP
ftr-497	1301	3	a	a	DET
ftr-497	1301	4	corporation	corporation	NOUN
ftr-497	1301	5	for	for	ADP
ftr-497	1301	6	the	the	DET
ftr-497	1301	7	purpose	purpose	NOUN
ftr-497	1301	8	of	of	ADP
ftr-497	1301	9	giving	give	VERB
ftr-497	1301	10	a	a	DET
ftr-497	1301	11	small	small	ADJ
ftr-497	1301	12	amount	amount	NOUN
ftr-497	1301	13	of	of	ADP
ftr-497	1301	14	stock	stock	NOUN
ftr-497	1301	15	to	to	ADP
ftr-497	1301	16	a	a	DET
ftr-497	1301	17	child	child	NOUN
ftr-497	1301	18	,	,	PUNCT
ftr-497	1301	19	where	where	SCONJ
ftr-497	1301	20	all	all	PRON
ftr-497	1301	21	would	would	AUX
ftr-497	1301	22	agree	agree	VERB
ftr-497	1301	23	that	that	SCONJ
ftr-497	1301	24	the	the	DET
ftr-497	1301	25	value	value	NOUN
ftr-497	1301	26	of	of	ADP
ftr-497	1301	27	the	the	DET
ftr-497	1301	28	stock	stock	NOUN
ftr-497	1301	29	is	be	AUX
ftr-497	1301	30	below	below	ADP
ftr-497	1301	31	the	the	DET
ftr-497	1301	32	exclusion	exclusion	NOUN
ftr-497	1301	33	level	level	NOUN
ftr-497	1301	34	seems	seem	VERB
ftr-497	1301	35	burdensome	burdensome	ADJ
ftr-497	1301	36	.	.	PUNCT
ftr-497	1302	1	nor	nor	CCONJ
ftr-497	1302	2	is	be	AUX
ftr-497	1302	3	it	it	PRON
ftr-497	1302	4	easy	easy	ADJ
ftr-497	1302	5	to	to	PART
ftr-497	1302	6	explain	explain	VERB
ftr-497	1302	7	to	to	ADP
ftr-497	1302	8	a	a	DET
ftr-497	1302	9	taxpayer	taxpayer	NOUN
ftr-497	1302	10	why	why	SCONJ
ftr-497	1302	11	one	one	NUM
ftr-497	1302	12	person	person	NOUN
ftr-497	1302	13	who	who	PRON
ftr-497	1302	14	makes	make	VERB
ftr-497	1302	15	a	a	DET
ftr-497	1302	16	gift	gift	NOUN
ftr-497	1302	17	of	of	ADP
ftr-497	1302	18	a	a	DET
ftr-497	1302	19	$	$	SYM
ftr-497	1302	20	500	500	NUM
ftr-497	1302	21	item	item	NOUN
ftr-497	1302	22	of	of	ADP
ftr-497	1302	23	jewelry	jewelry	NOUN
ftr-497	1302	24	does	do	AUX
ftr-497	1302	25	not	not	PART
ftr-497	1302	26	have	have	VERB
ftr-497	1302	27	to	to	PART
ftr-497	1302	28	file	file	VERB
ftr-497	1302	29	a	a	DET
ftr-497	1302	30	return	return	NOUN
ftr-497	1302	31	,	,	PUNCT
ftr-497	1302	32	but	but	CCONJ
ftr-497	1302	33	another	another	PRON
ftr-497	1302	34	who	who	PRON
ftr-497	1302	35	puts	put	VERB
ftr-497	1302	36	$	$	SYM
ftr-497	1302	37	500	500	NUM
ftr-497	1302	38	in	in	ADP
ftr-497	1302	39	cash	cash	NOUN
ftr-497	1302	40	in	in	ADP
ftr-497	1302	41	a	a	DET
ftr-497	1302	42	trust	trust	NOUN
ftr-497	1302	43	for	for	ADP
ftr-497	1302	44	a	a	DET
ftr-497	1302	45	child	child	NOUN
ftr-497	1302	46	or	or	CCONJ
ftr-497	1302	47	grandchild	grandchild	NOUN
ftr-497	1302	48	does	do	AUX
ftr-497	1302	49	.	.	PUNCT
ftr-497	1303	1	184	184	NUM
ftr-497	1303	2	.	.	PUNCT
ftr-497	1304	1	thus	thus	ADV
ftr-497	1304	2	,	,	PUNCT
ftr-497	1304	3	gutman	gutman	NOUN
ftr-497	1304	4	states	state	NOUN
ftr-497	1304	5	,	,	PUNCT
ftr-497	1304	6	"	"	PUNCT
ftr-497	1304	7	if	if	SCONJ
ftr-497	1304	8	not	not	PART
ftr-497	1304	9	permitted	permit	VERB
ftr-497	1304	10	for	for	ADP
ftr-497	1304	11	the	the	DET
ftr-497	1304	12	transfer	transfer	NOUN
ftr-497	1304	13	of	of	ADP
ftr-497	1304	14	...	...	PUNCT
ftr-497	1304	15	assets	asset	NOUN
ftr-497	1305	1	[	[	X
ftr-497	1305	2	the	the	DET
ftr-497	1305	3	transfer	transfer	NOUN
ftr-497	1305	4	of	of	ADP
ftr-497	1305	5	which	which	PRON
ftr-497	1305	6	must	must	AUX
ftr-497	1305	7	be	be	AUX
ftr-497	1305	8	recorded	record	VERB
ftr-497	1305	9	by	by	ADP
ftr-497	1305	10	an	an	DET
ftr-497	1305	11	intermediary	intermediary	NOUN
ftr-497	1305	12	]	]	PUNCT
ftr-497	1305	13	,	,	PUNCT
ftr-497	1305	14	the	the	DET
ftr-497	1305	15	exclusion	exclusion	NOUN
ftr-497	1305	16	would	would	AUX
ftr-497	1305	17	be	be	AUX
ftr-497	1305	18	available	available	ADJ
ftr-497	1305	19	principally	principally	ADV
ftr-497	1305	20	for	for	ADP
ftr-497	1305	21	cash	cash	NOUN
ftr-497	1305	22	,	,	PUNCT
ftr-497	1305	23	in	in	ADP
ftr-497	1305	24	-	-	PUNCT
ftr-497	1305	25	kind	kind	NOUN
ftr-497	1305	26	property	property	NOUN
ftr-497	1305	27	transfers	transfer	NOUN
ftr-497	1305	28	,	,	PUNCT
ftr-497	1305	29	and	and	CCONJ
ftr-497	1305	30	transfers	transfer	NOUN
ftr-497	1305	31	of	of	ADP
ftr-497	1305	32	the	the	DET
ftr-497	1305	33	use	use	NOUN
ftr-497	1305	34	of	of	ADP
ftr-497	1305	35	property	property	NOUN
ftr-497	1305	36	.	.	PUNCT
ftr-497	1305	37	"	"	PUNCT
ftr-497	1306	1	i	i	PRON
ftr-497	1306	2	d.	d.	PROPN
ftr-497	1306	3	185	185	NUM
ftr-497	1306	4	.	.	PUNCT
ftr-497	1307	1	the	the	DET
ftr-497	1307	2	proposal	proposal	NOUN
ftr-497	1307	3	for	for	ADP
ftr-497	1307	4	expanded	expand	VERB
ftr-497	1307	5	tuition	tuition	NOUN
ftr-497	1307	6	and	and	CCONJ
ftr-497	1307	7	medical	medical	ADJ
ftr-497	1307	8	care	care	NOUN
ftr-497	1307	9	exclusions	exclusion	NOUN
ftr-497	1307	10	set	set	VERB
ftr-497	1307	11	forth	forth	ADV
ftr-497	1307	12	in	in	ADP
ftr-497	1307	13	the	the	DET
ftr-497	1307	14	text	text	NOUN
ftr-497	1307	15	below	below	ADV
ftr-497	1307	16	includes	include	VERB
ftr-497	1307	17	restrictions	restriction	NOUN
ftr-497	1307	18	on	on	ADP
ftr-497	1307	19	the	the	DET
ftr-497	1307	20	types	type	NOUN
ftr-497	1307	21	of	of	ADP
ftr-497	1307	22	assets	asset	NOUN
ftr-497	1307	23	that	that	PRON
ftr-497	1307	24	can	can	AUX
ftr-497	1307	25	be	be	AUX
ftr-497	1307	26	transferred	transfer	VERB
ftr-497	1307	27	since	since	SCONJ
ftr-497	1307	28	those	those	DET
ftr-497	1307	29	exclusions	exclusion	NOUN
ftr-497	1307	30	are	be	AUX
ftr-497	1307	31	supposed	suppose	VERB
ftr-497	1307	32	to	to	PART
ftr-497	1307	33	be	be	AUX
ftr-497	1307	34	available	available	ADJ
ftr-497	1307	35	for	for	ADP
ftr-497	1307	36	only	only	ADV
ftr-497	1307	37	specific	specific	ADJ
ftr-497	1307	38	purposes	purpose	NOUN
ftr-497	1307	39	and	and	CCONJ
ftr-497	1307	40	only	only	ADV
ftr-497	1307	41	where	where	SCONJ
ftr-497	1307	42	the	the	DET
ftr-497	1307	43	assets	asset	NOUN
ftr-497	1307	44	transferred	transfer	VERB
ftr-497	1307	45	are	be	AUX
ftr-497	1307	46	to	to	PART
ftr-497	1307	47	be	be	AUX
ftr-497	1307	48	consumed	consume	VERB
ftr-497	1307	49	.	.	PUNCT
ftr-497	1308	1	the	the	DET
ftr-497	1308	2	annual	annual	ADJ
ftr-497	1308	3	exclusion	exclusion	NOUN
ftr-497	1308	4	is	be	AUX
ftr-497	1308	5	supposed	suppose	VERB
ftr-497	1308	6	to	to	PART
ftr-497	1308	7	be	be	AUX
ftr-497	1308	8	for	for	ADP
ftr-497	1308	9	wedding	wedding	NOUN
ftr-497	1308	10	,	,	PUNCT
ftr-497	1308	11	holiday	holiday	NOUN
ftr-497	1308	12	,	,	PUNCT
ftr-497	1308	13	birthday	birthday	NOUN
ftr-497	1308	14	and	and	CCONJ
ftr-497	1308	15	other	other	ADJ
ftr-497	1308	16	incidental	incidental	ADJ
ftr-497	1308	17	gifts	gift	NOUN
ftr-497	1308	18	.	.	PUNCT
ftr-497	1309	1	its	its	PRON
ftr-497	1309	2	purpose	purpose	NOUN
ftr-497	1309	3	is	be	AUX
ftr-497	1309	4	thus	thus	ADV
ftr-497	1309	5	much	much	ADV
ftr-497	1309	6	broader	broad	ADJ
ftr-497	1309	7	than	than	ADP
ftr-497	1309	8	the	the	DET
ftr-497	1309	9	education	education	NOUN
ftr-497	1309	10	and	and	CCONJ
ftr-497	1309	11	care	care	VERB
ftr-497	1309	12	related	relate	VERB
ftr-497	1309	13	exclusions	exclusion	NOUN
ftr-497	1309	14	,	,	PUNCT
ftr-497	1309	15	and	and	CCONJ
ftr-497	1309	16	it	it	PRON
ftr-497	1309	17	is	be	AUX
ftr-497	1309	18	thus	thus	ADV
ftr-497	1309	19	not	not	PART
ftr-497	1309	20	appropriate	appropriate	ADJ
ftr-497	1309	21	to	to	PART
ftr-497	1309	22	restrict	restrict	VERB
ftr-497	1309	23	the	the	DET
ftr-497	1309	24	type	type	NOUN
ftr-497	1309	25	of	of	ADP
ftr-497	1309	26	assets	asset	NOUN
ftr-497	1309	27	given	give	VERB
ftr-497	1309	28	under	under	ADP
ftr-497	1309	29	it	it	PRON
ftr-497	1309	30	.	.	PUNCT
ftr-497	1310	1	for	for	ADP
ftr-497	1310	2	a	a	DET
ftr-497	1310	3	"	"	PUNCT
ftr-497	1310	4	daddy	daddy	NOUN
ftr-497	1310	5	warbucks	warbuck	NOUN
ftr-497	1310	6	,	,	PUNCT
ftr-497	1310	7	"	"	PUNCT
ftr-497	1310	8	giving	give	VERB
ftr-497	1310	9	"	"	PUNCT
ftr-497	1310	10	little	little	ADJ
ftr-497	1310	11	orphan	orphan	NOUN
ftr-497	1310	12	annie	annie	NOUN
ftr-497	1310	13	"	"	PUNCT
ftr-497	1310	14	some	some	DET
ftr-497	1310	15	stock	stock	NOUN
ftr-497	1310	16	for	for	ADP
ftr-497	1310	17	her	her	PRON
ftr-497	1310	18	birthday	birthday	NOUN
ftr-497	1310	19	may	may	AUX
ftr-497	1310	20	[	[	X
ftr-497	1310	21	vol	vol	VERB
ftr-497	1310	22	1:7	1:7	NUM
ftr-497	1310	23	should	should	AUX
ftr-497	1310	24	we	we	PRON
ftr-497	1310	25	give	give	VERB
ftr-497	1310	26	away	away	ADP
ftr-497	1310	27	the	the	DET
ftr-497	1310	28	annual	annual	ADJ
ftr-497	1310	29	erclusion	erclusion	NOUN
ftr-497	1310	30	?	?	PUNCT
ftr-497	1311	1	in	in	ADP
ftr-497	1311	2	addition	addition	NOUN
ftr-497	1311	3	,	,	PUNCT
ftr-497	1311	4	the	the	DET
ftr-497	1311	5	limitation	limitation	NOUN
ftr-497	1311	6	based	base	VERB
ftr-497	1311	7	on	on	ADP
ftr-497	1311	8	assets	asset	NOUN
ftr-497	1311	9	would	would	AUX
ftr-497	1311	10	seem	seem	VERB
ftr-497	1311	11	to	to	PART
ftr-497	1311	12	be	be	AUX
ftr-497	1311	13	relatively	relatively	ADV
ftr-497	1311	14	ineffective	ineffective	ADJ
ftr-497	1311	15	.	.	PUNCT
ftr-497	1312	1	so	so	ADV
ftr-497	1312	2	long	long	ADV
ftr-497	1312	3	as	as	SCONJ
ftr-497	1312	4	cash	cash	NOUN
ftr-497	1312	5	can	can	AUX
ftr-497	1312	6	be	be	AUX
ftr-497	1312	7	transferred	transfer	VERB
ftr-497	1312	8	under	under	ADP
ftr-497	1312	9	the	the	DET
ftr-497	1312	10	exclusion	exclusion	NOUN
ftr-497	1312	11	,	,	PUNCT
ftr-497	1312	12	which	which	PRON
ftr-497	1312	13	gutman	gutman	NOUN
ftr-497	1312	14	clearly	clearly	ADV
ftr-497	1312	15	contemplates	contemplate	VERB
ftr-497	1312	16	,	,	PUNCT
ftr-497	1312	17	'	'	PUNCT
ftr-497	1312	18	6	6	NUM
ftr-497	1312	19	the	the	DET
ftr-497	1312	20	donee	donee	NOUN
ftr-497	1312	21	(	(	PUNCT
ftr-497	1312	22	or	or	CCONJ
ftr-497	1312	23	a	a	DET
ftr-497	1312	24	guardian	guardian	NOUN
ftr-497	1312	25	acting	act	VERB
ftr-497	1312	26	for	for	ADP
ftr-497	1312	27	the	the	DET
ftr-497	1312	28	donee	donee	NOUN
ftr-497	1312	29	)	)	PUNCT
ftr-497	1312	30	could	could	AUX
ftr-497	1312	31	purchase	purchase	VERB
ftr-497	1312	32	the	the	DET
ftr-497	1312	33	assets	asset	NOUN
ftr-497	1312	34	that	that	PRON
ftr-497	1312	35	can	can	AUX
ftr-497	1312	36	not	not	PART
ftr-497	1312	37	be	be	AUX
ftr-497	1312	38	transferred	transfer	VERB
ftr-497	1312	39	under	under	ADP
ftr-497	1312	40	the	the	DET
ftr-497	1312	41	exclusion	exclusion	NOUN
ftr-497	1312	42	.	.	PUNCT
ftr-497	1313	1	if	if	SCONJ
ftr-497	1313	2	the	the	DET
ftr-497	1313	3	donor	donor	NOUN
ftr-497	1313	4	/	/	SYM
ftr-497	1313	5	seller	seller	NOUN
ftr-497	1313	6	has	have	VERB
ftr-497	1313	7	a	a	DET
ftr-497	1313	8	low	low	ADJ
ftr-497	1313	9	basis	basis	NOUN
ftr-497	1313	10	in	in	ADP
ftr-497	1313	11	the	the	DET
ftr-497	1313	12	assets	asset	NOUN
ftr-497	1313	13	,	,	PUNCT
ftr-497	1313	14	then	then	ADV
ftr-497	1313	15	obviously	obviously	ADV
ftr-497	1313	16	the	the	DET
ftr-497	1313	17	sale	sale	NOUN
ftr-497	1313	18	could	could	AUX
ftr-497	1313	19	cause	cause	VERB
ftr-497	1313	20	a	a	DET
ftr-497	1313	21	gain	gain	NOUN
ftr-497	1313	22	to	to	ADP
ftr-497	1313	23	the	the	DET
ftr-497	1313	24	seller	seller	NOUN
ftr-497	1313	25	.	.	PUNCT
ftr-497	1314	1	however	however	ADV
ftr-497	1314	2	,	,	PUNCT
ftr-497	1314	3	that	that	PRON
ftr-497	1314	4	would	would	AUX
ftr-497	1314	5	not	not	PART
ftr-497	1314	6	be	be	AUX
ftr-497	1314	7	an	an	DET
ftr-497	1314	8	issue	issue	NOUN
ftr-497	1314	9	where	where	SCONJ
ftr-497	1314	10	the	the	DET
ftr-497	1314	11	donor	donor	NOUN
ftr-497	1314	12	/	/	SYM
ftr-497	1314	13	seller	seller	NOUN
ftr-497	1314	14	has	have	VERB
ftr-497	1314	15	a	a	DET
ftr-497	1314	16	reasonably	reasonably	ADV
ftr-497	1314	17	high	high	ADJ
ftr-497	1314	18	basis	basis	NOUN
ftr-497	1314	19	.	.	PUNCT
ftr-497	1315	1	further	far	ADV
ftr-497	1315	2	,	,	PUNCT
ftr-497	1315	3	the	the	DET
ftr-497	1315	4	doneelbuyer	doneelbuyer	NOUN
ftr-497	1315	5	will	will	AUX
ftr-497	1315	6	have	have	VERB
ftr-497	1315	7	a	a	DET
ftr-497	1315	8	higher	high	ADJ
ftr-497	1315	9	basis	basis	NOUN
ftr-497	1315	10	due	due	ADP
ftr-497	1315	11	to	to	ADP
ftr-497	1315	12	the	the	DET
ftr-497	1315	13	purchase	purchase	NOUN
ftr-497	1315	14	,	,	PUNCT
ftr-497	1315	15	which	which	PRON
ftr-497	1315	16	will	will	AUX
ftr-497	1315	17	ultimately	ultimately	ADV
ftr-497	1315	18	reduce	reduce	VERB
ftr-497	1315	19	the	the	DET
ftr-497	1315	20	donee	donee	NOUN
ftr-497	1315	21	/	/	SYM
ftr-497	1315	22	buyer	buyer	NOUN
ftr-497	1315	23	's	's	PART
ftr-497	1315	24	gain	gain	NOUN
ftr-497	1315	25	on	on	ADP
ftr-497	1315	26	sale	sale	NOUN
ftr-497	1315	27	of	of	ADP
ftr-497	1315	28	the	the	DET
ftr-497	1315	29	asset	asset	NOUN
ftr-497	1315	30	.	.	PUNCT
ftr-497	1316	1	also	also	ADV
ftr-497	1316	2	,	,	PUNCT
ftr-497	1316	3	if	if	SCONJ
ftr-497	1316	4	the	the	DET
ftr-497	1316	5	asset	asset	NOUN
ftr-497	1316	6	purchased	purchase	VERB
ftr-497	1316	7	is	be	AUX
ftr-497	1316	8	one	one	NUM
ftr-497	1316	9	that	that	PRON
ftr-497	1316	10	could	could	AUX
ftr-497	1316	11	be	be	AUX
ftr-497	1316	12	discounted	discount	VERB
ftr-497	1316	13	for	for	ADP
ftr-497	1316	14	gift	gift	NOUN
ftr-497	1316	15	tax	tax	NOUN
ftr-497	1316	16	purposes	purpose	NOUN
ftr-497	1316	17	,	,	PUNCT
ftr-497	1316	18	it	it	PRON
ftr-497	1316	19	could	could	AUX
ftr-497	1316	20	be	be	AUX
ftr-497	1316	21	discounted	discount	VERB
ftr-497	1316	22	on	on	ADP
ftr-497	1316	23	the	the	DET
ftr-497	1316	24	sale	sale	NOUN
ftr-497	1316	25	,	,	PUNCT
ftr-497	1316	26	so	so	CCONJ
ftr-497	1316	27	the	the	DET
ftr-497	1316	28	donee	donee	NOUN
ftr-497	1316	29	/	/	SYM
ftr-497	1316	30	buyer	buyer	NOUN
ftr-497	1316	31	could	could	AUX
ftr-497	1316	32	end	end	VERB
ftr-497	1316	33	up	up	ADP
ftr-497	1316	34	with	with	ADP
ftr-497	1316	35	just	just	ADV
ftr-497	1316	36	as	as	ADV
ftr-497	1316	37	much	much	ADJ
ftr-497	1316	38	of	of	ADP
ftr-497	1316	39	that	that	DET
ftr-497	1316	40	asset	asset	NOUN
ftr-497	1316	41	through	through	ADP
ftr-497	1316	42	purchasing	purchase	VERB
ftr-497	1316	43	it	it	PRON
ftr-497	1316	44	as	as	SCONJ
ftr-497	1316	45	could	could	AUX
ftr-497	1316	46	be	be	AUX
ftr-497	1316	47	transferred	transfer	VERB
ftr-497	1316	48	through	through	ADP
ftr-497	1316	49	a	a	DET
ftr-497	1316	50	direct	direct	ADJ
ftr-497	1316	51	gift	gift	NOUN
ftr-497	1316	52	.	.	PUNCT
ftr-497	1317	1	the	the	DET
ftr-497	1317	2	proposal	proposal	NOUN
ftr-497	1317	3	that	that	SCONJ
ftr-497	1317	4	no	no	DET
ftr-497	1317	5	transfers	transfer	NOUN
ftr-497	1317	6	in	in	ADP
ftr-497	1317	7	trust	trust	NOUN
ftr-497	1317	8	qualify	qualify	VERB
ftr-497	1317	9	for	for	ADP
ftr-497	1317	10	the	the	DET
ftr-497	1317	11	annual	annual	ADJ
ftr-497	1317	12	exclusion	exclusion	NOUN
ftr-497	1317	13	seems	seem	VERB
ftr-497	1317	14	too	too	ADV
ftr-497	1317	15	harsh	harsh	ADJ
ftr-497	1317	16	and	and	CCONJ
ftr-497	1317	17	unnecessary	unnecessary	ADJ
ftr-497	1317	18	given	give	VERB
ftr-497	1317	19	a	a	DET
ftr-497	1317	20	substantial	substantial	ADJ
ftr-497	1317	21	reduction	reduction	NOUN
ftr-497	1317	22	in	in	ADP
ftr-497	1317	23	the	the	DET
ftr-497	1317	24	amount	amount	NOUN
ftr-497	1317	25	of	of	ADP
ftr-497	1317	26	the	the	DET
ftr-497	1317	27	annual	annual	ADJ
ftr-497	1317	28	exclusion	exclusion	NOUN
ftr-497	1317	29	.	.	PUNCT
ftr-497	1318	1	if	if	SCONJ
ftr-497	1318	2	any	any	DET
ftr-497	1318	3	exclusion	exclusion	NOUN
ftr-497	1318	4	is	be	AUX
ftr-497	1318	5	permitted	permit	VERB
ftr-497	1318	6	,	,	PUNCT
ftr-497	1318	7	it	it	PRON
ftr-497	1318	8	seems	seem	VERB
ftr-497	1318	9	especially	especially	ADV
ftr-497	1318	10	harsh	harsh	ADJ
ftr-497	1318	11	to	to	PART
ftr-497	1318	12	deny	deny	VERB
ftr-497	1318	13	its	its	PRON
ftr-497	1318	14	use	use	NOUN
ftr-497	1318	15	for	for	ADP
ftr-497	1318	16	transfers	transfer	NOUN
ftr-497	1318	17	(	(	PUNCT
ftr-497	1318	18	even	even	ADV
ftr-497	1318	19	in	in	ADP
ftr-497	1318	20	the	the	DET
ftr-497	1318	21	form	form	NOUN
ftr-497	1318	22	of	of	ADP
ftr-497	1318	23	cash	cash	NOUN
ftr-497	1318	24	)	)	PUNCT
ftr-497	1318	25	to	to	ADP
ftr-497	1318	26	trusts	trust	NOUN
ftr-497	1318	27	or	or	CCONJ
ftr-497	1318	28	to	to	ADP
ftr-497	1318	29	custodianships	custodianship	NOUN
ftr-497	1318	30	.	.	PUNCT
ftr-497	1319	1	for	for	ADP
ftr-497	1319	2	example	example	NOUN
ftr-497	1319	3	,	,	PUNCT
ftr-497	1319	4	consider	consider	VERB
ftr-497	1319	5	a	a	DET
ftr-497	1319	6	seventy	seventy	NUM
ftr-497	1319	7	-	-	PUNCT
ftr-497	1319	8	five	five	NUM
ftr-497	1319	9	-	-	PUNCT
ftr-497	1319	10	year	year	NOUN
ftr-497	1319	11	old	old	ADJ
ftr-497	1319	12	grandparent	grandparent	NOUN
ftr-497	1319	13	of	of	ADP
ftr-497	1319	14	a	a	DET
ftr-497	1319	15	nineteen	nineteen	NUM
ftr-497	1319	16	-	-	PUNCT
ftr-497	1319	17	year	year	NOUN
ftr-497	1319	18	old	old	ADJ
ftr-497	1319	19	child	child	NOUN
ftr-497	1319	20	.	.	PUNCT
ftr-497	1320	1	exclusions	exclusion	NOUN
ftr-497	1320	2	permitted	permit	VERB
ftr-497	1320	3	for	for	ADP
ftr-497	1320	4	tuition	tuition	NOUN
ftr-497	1320	5	and	and	CCONJ
ftr-497	1320	6	educational	educational	ADJ
ftr-497	1320	7	expenses	expense	NOUN
ftr-497	1320	8	incurred	incur	VERB
ftr-497	1320	9	in	in	ADP
ftr-497	1320	10	the	the	DET
ftr-497	1320	11	year	year	NOUN
ftr-497	1320	12	of	of	ADP
ftr-497	1320	13	transfer	transfer	NOUN
ftr-497	1320	14	will	will	AUX
ftr-497	1320	15	not	not	PART
ftr-497	1320	16	allow	allow	VERB
ftr-497	1320	17	that	that	DET
ftr-497	1320	18	grandparent	grandparent	NOUN
ftr-497	1320	19	to	to	PART
ftr-497	1320	20	help	help	VERB
ftr-497	1320	21	pay	pay	VERB
ftr-497	1320	22	for	for	ADP
ftr-497	1320	23	the	the	DET
ftr-497	1320	24	grandchild	grandchild	NOUN
ftr-497	1320	25	's	's	PART
ftr-497	1320	26	later	late	ADJ
ftr-497	1320	27	college	college	NOUN
ftr-497	1320	28	or	or	CCONJ
ftr-497	1320	29	graduate	graduate	NOUN
ftr-497	1320	30	school	school	NOUN
ftr-497	1320	31	expenses	expense	NOUN
ftr-497	1320	32	if	if	SCONJ
ftr-497	1320	33	the	the	DET
ftr-497	1320	34	grandparent	grandparent	NOUN
ftr-497	1320	35	dies	die	VERB
ftr-497	1320	36	while	while	SCONJ
ftr-497	1320	37	the	the	DET
ftr-497	1320	38	child	child	NOUN
ftr-497	1320	39	is	be	AUX
ftr-497	1320	40	a	a	DET
ftr-497	1320	41	freshman	freshman	NOUN
ftr-497	1320	42	in	in	ADP
ftr-497	1320	43	college	college	NOUN
ftr-497	1320	44	.	.	PUNCT
ftr-497	1321	1	if	if	SCONJ
ftr-497	1321	2	the	the	DET
ftr-497	1321	3	grandparent	grandparent	NOUN
ftr-497	1321	4	prefers	prefer	VERB
ftr-497	1321	5	to	to	PART
ftr-497	1321	6	use	use	VERB
ftr-497	1321	7	the	the	DET
ftr-497	1321	8	annual	annual	ADJ
ftr-497	1321	9	exclusion	exclusion	NOUN
ftr-497	1321	10	to	to	PART
ftr-497	1321	11	build	build	VERB
ftr-497	1321	12	up	up	ADP
ftr-497	1321	13	funds	fund	NOUN
ftr-497	1321	14	in	in	ADP
ftr-497	1321	15	a	a	DET
ftr-497	1321	16	trust	trust	NOUN
ftr-497	1321	17	for	for	ADP
ftr-497	1321	18	the	the	DET
ftr-497	1321	19	child	child	NOUN
ftr-497	1321	20	's	's	PART
ftr-497	1321	21	education	education	NOUN
ftr-497	1321	22	,	,	PUNCT
ftr-497	1321	23	which	which	PRON
ftr-497	1321	24	will	will	AUX
ftr-497	1321	25	prevent	prevent	VERB
ftr-497	1321	26	the	the	DET
ftr-497	1321	27	funds	fund	NOUN
ftr-497	1321	28	from	from	ADP
ftr-497	1321	29	being	be	AUX
ftr-497	1321	30	squandered	squander	VERB
ftr-497	1321	31	,	,	PUNCT
ftr-497	1321	32	instead	instead	ADV
ftr-497	1321	33	of	of	ADP
ftr-497	1321	34	spending	spend	VERB
ftr-497	1321	35	the	the	DET
ftr-497	1321	36	exclusion	exclusion	NOUN
ftr-497	1321	37	amount	amount	NOUN
ftr-497	1321	38	on	on	ADP
ftr-497	1321	39	sweaters	sweater	NOUN
ftr-497	1321	40	and	and	CCONJ
ftr-497	1321	41	shirts	shirt	NOUN
ftr-497	1321	42	and	and	CCONJ
ftr-497	1321	43	such	such	ADJ
ftr-497	1321	44	,	,	PUNCT
ftr-497	1321	45	there	there	PRON
ftr-497	1321	46	is	be	VERB
ftr-497	1321	47	no	no	DET
ftr-497	1321	48	good	good	ADJ
ftr-497	1321	49	reason	reason	NOUN
ftr-497	1321	50	that	that	SCONJ
ftr-497	1321	51	the	the	DET
ftr-497	1321	52	grandparent	grandparent	NOUN
ftr-497	1321	53	should	should	AUX
ftr-497	1321	54	have	have	VERB
ftr-497	1321	55	to	to	PART
ftr-497	1321	56	use	use	VERB
ftr-497	1321	57	his	his	PRON
ftr-497	1321	58	or	or	CCONJ
ftr-497	1321	59	her	her	PRON
ftr-497	1321	60	unified	unified	ADJ
ftr-497	1321	61	credit	credit	NOUN
ftr-497	1321	62	rather	rather	ADV
ftr-497	1321	63	than	than	ADP
ftr-497	1321	64	the	the	DET
ftr-497	1321	65	annual	annual	ADJ
ftr-497	1321	66	exclusion	exclusion	NOUN
ftr-497	1321	67	for	for	ADP
ftr-497	1321	68	such	such	DET
ftr-497	1321	69	a	a	DET
ftr-497	1321	70	transfer	transfer	NOUN
ftr-497	1321	71	.	.	PUNCT
ftr-497	1322	1	a	a	DET
ftr-497	1322	2	rational	rational	ADJ
ftr-497	1322	3	system	system	NOUN
ftr-497	1322	4	should	should	AUX
ftr-497	1322	5	not	not	PART
ftr-497	1322	6	encourage	encourage	VERB
ftr-497	1322	7	a	a	DET
ftr-497	1322	8	grandparent	grandparent	NOUN
ftr-497	1322	9	to	to	PART
ftr-497	1322	10	expend	expend	VERB
ftr-497	1322	11	$	$	SYM
ftr-497	1322	12	600	600	NUM
ftr-497	1322	13	,	,	PUNCT
ftr-497	1322	14	or	or	CCONJ
ftr-497	1322	15	whatever	whatever	DET
ftr-497	1322	16	exclusion	exclusion	NOUN
ftr-497	1322	17	amount	amount	NOUN
ftr-497	1322	18	is	be	AUX
ftr-497	1322	19	permitted	permit	VERB
ftr-497	1322	20	,	,	PUNCT
ftr-497	1322	21	on	on	ADP
ftr-497	1322	22	things	thing	NOUN
ftr-497	1322	23	that	that	PRON
ftr-497	1322	24	will	will	AUX
ftr-497	1322	25	be	be	AUX
ftr-497	1322	26	quickly	quickly	ADV
ftr-497	1322	27	consumed	consume	VERB
ftr-497	1322	28	,	,	PUNCT
ftr-497	1322	29	but	but	CCONJ
ftr-497	1322	30	discourage	discourage	VERB
ftr-497	1322	31	setting	set	VERB
ftr-497	1322	32	aside	aside	ADV
ftr-497	1322	33	that	that	DET
ftr-497	1322	34	amount	amount	NOUN
ftr-497	1322	35	for	for	ADP
ftr-497	1322	36	a	a	DET
ftr-497	1322	37	child	child	NOUN
ftr-497	1322	38	's	's	PART
ftr-497	1322	39	education	education	NOUN
ftr-497	1322	40	.	.	PUNCT
ftr-497	1323	1	an	an	DET
ftr-497	1323	2	even	even	ADV
ftr-497	1323	3	more	more	ADV
ftr-497	1323	4	compelling	compelling	ADJ
ftr-497	1323	5	argument	argument	NOUN
ftr-497	1323	6	can	can	AUX
ftr-497	1323	7	be	be	AUX
ftr-497	1323	8	made	make	VERB
ftr-497	1323	9	on	on	ADP
ftr-497	1323	10	behalf	behalf	NOUN
ftr-497	1323	11	of	of	ADP
ftr-497	1323	12	a	a	DET
ftr-497	1323	13	grandparent	grandparent	NOUN
ftr-497	1323	14	of	of	ADP
ftr-497	1323	15	a	a	DET
ftr-497	1323	16	newborn	newborn	ADJ
ftr-497	1323	17	grandchild	grandchild	NOUN
ftr-497	1323	18	,	,	PUNCT
ftr-497	1323	19	where	where	SCONJ
ftr-497	1323	20	the	the	DET
ftr-497	1323	21	grandparent	grandparent	NOUN
ftr-497	1323	22	expects	expect	VERB
ftr-497	1323	23	that	that	SCONJ
ftr-497	1323	24	he	he	PRON
ftr-497	1323	25	or	or	CCONJ
ftr-497	1323	26	she	she	PRON
ftr-497	1323	27	will	will	AUX
ftr-497	1323	28	not	not	PART
ftr-497	1323	29	be	be	AUX
ftr-497	1323	30	around	around	ADV
ftr-497	1323	31	to	to	PART
ftr-497	1323	32	use	use	VERB
ftr-497	1323	33	the	the	DET
ftr-497	1323	34	tuition	tuition	NOUN
ftr-497	1323	35	be	be	AUX
ftr-497	1323	36	as	as	ADP
ftr-497	1323	37	natural	natural	ADJ
ftr-497	1323	38	,	,	PUNCT
ftr-497	1323	39	and	and	CCONJ
ftr-497	1323	40	as	as	ADP
ftr-497	1323	41	appropriate	appropriate	ADJ
ftr-497	1323	42	,	,	PUNCT
ftr-497	1323	43	as	as	SCONJ
ftr-497	1323	44	it	it	PRON
ftr-497	1323	45	was	be	AUX
ftr-497	1323	46	for	for	SCONJ
ftr-497	1323	47	other	other	ADJ
ftr-497	1323	48	parents	parent	NOUN
ftr-497	1323	49	to	to	PART
ftr-497	1323	50	give	give	VERB
ftr-497	1323	51	their	their	PRON
ftr-497	1323	52	child	child	NOUN
ftr-497	1323	53	a	a	DET
ftr-497	1323	54	sweater	sweater	NOUN
ftr-497	1323	55	.	.	PUNCT
ftr-497	1324	1	it	it	PRON
ftr-497	1324	2	seems	seem	VERB
ftr-497	1324	3	extremely	extremely	ADV
ftr-497	1324	4	restrictive	restrictive	ADJ
ftr-497	1324	5	of	of	ADP
ftr-497	1324	6	the	the	DET
ftr-497	1324	7	government	government	NOUN
ftr-497	1324	8	to	to	PART
ftr-497	1324	9	appear	appear	VERB
ftr-497	1324	10	to	to	PART
ftr-497	1324	11	be	be	AUX
ftr-497	1324	12	telling	tell	VERB
ftr-497	1324	13	citizens	citizen	NOUN
ftr-497	1324	14	what	what	PRON
ftr-497	1324	15	they	they	PRON
ftr-497	1324	16	can	can	AUX
ftr-497	1324	17	and	and	CCONJ
ftr-497	1324	18	can	can	AUX
ftr-497	1324	19	not	not	PART
ftr-497	1324	20	give	give	VERB
ftr-497	1324	21	for	for	ADP
ftr-497	1324	22	birthday	birthday	NOUN
ftr-497	1324	23	,	,	PUNCT
ftr-497	1324	24	wedding	wedding	NOUN
ftr-497	1324	25	,	,	PUNCT
ftr-497	1324	26	graduation	graduation	NOUN
ftr-497	1324	27	,	,	PUNCT
ftr-497	1324	28	christmas	christmas	PROPN
ftr-497	1324	29	and	and	CCONJ
ftr-497	1324	30	other	other	ADJ
ftr-497	1324	31	holiday	holiday	NOUN
ftr-497	1324	32	gifts	gift	NOUN
ftr-497	1324	33	.	.	PUNCT
ftr-497	1325	1	of	of	ADP
ftr-497	1325	2	course	course	NOUN
ftr-497	1325	3	,	,	PUNCT
ftr-497	1325	4	under	under	ADP
ftr-497	1325	5	gutman	gutman	NOUN
ftr-497	1325	6	's	's	PART
ftr-497	1325	7	proposal	proposal	NOUN
ftr-497	1325	8	,	,	PUNCT
ftr-497	1325	9	taxpayers	taxpayer	NOUN
ftr-497	1325	10	would	would	AUX
ftr-497	1325	11	still	still	ADV
ftr-497	1325	12	be	be	AUX
ftr-497	1325	13	free	free	ADJ
ftr-497	1325	14	to	to	PART
ftr-497	1325	15	use	use	VERB
ftr-497	1325	16	their	their	PRON
ftr-497	1325	17	unified	unified	ADJ
ftr-497	1325	18	credit	credit	NOUN
ftr-497	1325	19	to	to	PART
ftr-497	1325	20	make	make	VERB
ftr-497	1325	21	gifts	gift	NOUN
ftr-497	1325	22	of	of	ADP
ftr-497	1325	23	any	any	DET
ftr-497	1325	24	assets	asset	NOUN
ftr-497	1325	25	they	they	PRON
ftr-497	1325	26	want	want	VERB
ftr-497	1325	27	.	.	PUNCT
ftr-497	1326	1	but	but	CCONJ
ftr-497	1326	2	the	the	DET
ftr-497	1326	3	degree	degree	NOUN
ftr-497	1326	4	of	of	ADP
ftr-497	1326	5	government	government	NOUN
ftr-497	1326	6	intrusion	intrusion	NOUN
ftr-497	1326	7	is	be	AUX
ftr-497	1326	8	very	very	ADV
ftr-497	1326	9	great	great	ADJ
ftr-497	1326	10	when	when	SCONJ
ftr-497	1326	11	citizens	citizen	NOUN
ftr-497	1326	12	are	be	AUX
ftr-497	1326	13	told	tell	VERB
ftr-497	1326	14	they	they	PRON
ftr-497	1326	15	can	can	AUX
ftr-497	1326	16	give	give	VERB
ftr-497	1326	17	their	their	PRON
ftr-497	1326	18	children	child	NOUN
ftr-497	1326	19	$	$	SYM
ftr-497	1326	20	600	600	NUM
ftr-497	1326	21	in	in	ADP
ftr-497	1326	22	cash	cash	NOUN
ftr-497	1326	23	without	without	ADP
ftr-497	1326	24	filing	file	VERB
ftr-497	1326	25	a	a	DET
ftr-497	1326	26	return	return	NOUN
ftr-497	1326	27	,	,	PUNCT
ftr-497	1326	28	but	but	CCONJ
ftr-497	1326	29	not	not	PART
ftr-497	1326	30	s600	s600	PROPN
ftr-497	1326	31	worth	worth	NOUN
ftr-497	1326	32	of	of	ADP
ftr-497	1326	33	publicly	publicly	ADV
ftr-497	1326	34	traded	trade	VERB
ftr-497	1326	35	stock	stock	NOUN
ftr-497	1326	36	.	.	PUNCT
ftr-497	1327	1	186	186	NUM
ftr-497	1327	2	.	.	PUNCT
ftr-497	1328	1	gutman	gutman	NOUN
ftr-497	1328	2	's	's	PART
ftr-497	1328	3	proposal	proposal	NOUN
ftr-497	1328	4	that	that	SCONJ
ftr-497	1328	5	the	the	DET
ftr-497	1328	6	exclusion	exclusion	NOUN
ftr-497	1328	7	be	be	AUX
ftr-497	1328	8	denied	deny	VERB
ftr-497	1328	9	for	for	ADP
ftr-497	1328	10	all	all	DET
ftr-497	1328	11	assets	asset	NOUN
ftr-497	1328	12	the	the	DET
ftr-497	1328	13	transfer	transfer	NOUN
ftr-497	1328	14	of	of	ADP
ftr-497	1328	15	which	which	PRON
ftr-497	1328	16	requires	require	VERB
ftr-497	1328	17	recordation	recordation	NOUN
ftr-497	1328	18	by	by	ADP
ftr-497	1328	19	an	an	DET
ftr-497	1328	20	intermediary	intermediary	NOUN
ftr-497	1328	21	could	could	AUX
ftr-497	1328	22	be	be	AUX
ftr-497	1328	23	viewed	view	VERB
ftr-497	1328	24	as	as	ADP
ftr-497	1328	25	denying	deny	VERB
ftr-497	1328	26	the	the	DET
ftr-497	1328	27	exclusion	exclusion	NOUN
ftr-497	1328	28	for	for	ADP
ftr-497	1328	29	transfers	transfer	NOUN
ftr-497	1328	30	by	by	ADP
ftr-497	1328	31	check	check	NOUN
ftr-497	1328	32	,	,	PUNCT
ftr-497	1328	33	which	which	PRON
ftr-497	1328	34	have	have	VERB
ftr-497	1328	35	to	to	PART
ftr-497	1328	36	be	be	AUX
ftr-497	1328	37	recorded	record	VERB
ftr-497	1328	38	by	by	ADP
ftr-497	1328	39	the	the	DET
ftr-497	1328	40	donee	donee	PROPN
ftr-497	1328	41	bank	bank	NOUN
ftr-497	1328	42	.	.	PUNCT
ftr-497	1329	1	nonetheless	nonetheless	ADV
ftr-497	1329	2	,	,	PUNCT
ftr-497	1329	3	cash	cash	NOUN
ftr-497	1329	4	transfers	transfer	NOUN
ftr-497	1329	5	are	be	AUX
ftr-497	1329	6	still	still	ADV
ftr-497	1329	7	eligible	eligible	ADJ
ftr-497	1329	8	for	for	ADP
ftr-497	1329	9	the	the	DET
ftr-497	1329	10	exclusion	exclusion	NOUN
ftr-497	1329	11	under	under	ADP
ftr-497	1329	12	his	his	PRON
ftr-497	1329	13	proposal	proposal	NOUN
ftr-497	1329	14	,	,	PUNCT
ftr-497	1329	15	as	as	SCONJ
ftr-497	1329	16	reflected	reflect	VERB
ftr-497	1329	17	in	in	ADP
ftr-497	1329	18	the	the	DET
ftr-497	1329	19	quotation	quotation	NOUN
ftr-497	1329	20	in	in	ADP
ftr-497	1329	21	note	note	NOUN
ftr-497	1329	22	184	184	NUM
ftr-497	1329	23	supra	supra	NOUN
ftr-497	1329	24	.	.	PUNCT
ftr-497	1330	1	19931	19931	NUM
ftr-497	1330	2	florida	florida	PROPN
ftr-497	1330	3	tax	tax	NOUN
ftr-497	1330	4	review	review	NOUN
ftr-497	1330	5	exclusion	exclusion	NOUN
ftr-497	1330	6	when	when	SCONJ
ftr-497	1330	7	the	the	DET
ftr-497	1330	8	grandchild	grandchild	NOUN
ftr-497	1330	9	reaches	reach	VERB
ftr-497	1330	10	college	college	NOUN
ftr-497	1330	11	age	age	NOUN
ftr-497	1330	12	.	.	PUNCT
ftr-497	1331	1	we	we	PRON
ftr-497	1331	2	should	should	AUX
ftr-497	1331	3	not	not	PART
ftr-497	1331	4	restrict	restrict	VERB
ftr-497	1331	5	the	the	DET
ftr-497	1331	6	grandparent	grandparent	NOUN
ftr-497	1331	7	to	to	ADP
ftr-497	1331	8	choosing	choose	VERB
ftr-497	1331	9	bikes	bike	NOUN
ftr-497	1331	10	,	,	PUNCT
ftr-497	1331	11	baseball	baseball	NOUN
ftr-497	1331	12	bats	bat	NOUN
ftr-497	1331	13	and	and	CCONJ
ftr-497	1331	14	barbie	barbie	PROPN
ftr-497	1331	15	dolls	doll	NOUN
ftr-497	1331	16	for	for	ADP
ftr-497	1331	17	birthday	birthday	NOUN
ftr-497	1331	18	and	and	CCONJ
ftr-497	1331	19	christmas	christmas	NOUN
ftr-497	1331	20	presents	present	NOUN
ftr-497	1331	21	,	,	PUNCT
ftr-497	1331	22	when	when	SCONJ
ftr-497	1331	23	the	the	DET
ftr-497	1331	24	grandparent	grandparent	NOUN
ftr-497	1331	25	thinks	think	VERB
ftr-497	1331	26	it	it	PRON
ftr-497	1331	27	is	be	AUX
ftr-497	1331	28	appropriate	appropriate	ADJ
ftr-497	1331	29	to	to	PART
ftr-497	1331	30	use	use	VERB
ftr-497	1331	31	the	the	DET
ftr-497	1331	32	exclusion	exclusion	NOUN
ftr-497	1331	33	to	to	PART
ftr-497	1331	34	establish	establish	VERB
ftr-497	1331	35	a	a	DET
ftr-497	1331	36	trust	trust	NOUN
ftr-497	1331	37	for	for	ADP
ftr-497	1331	38	the	the	DET
ftr-497	1331	39	grandchild	grandchild	NOUN
ftr-497	1331	40	's	's	PART
ftr-497	1331	41	education	education	NOUN
ftr-497	1331	42	or	or	CCONJ
ftr-497	1331	43	to	to	PART
ftr-497	1331	44	help	help	VERB
ftr-497	1331	45	the	the	DET
ftr-497	1331	46	grandchild	grandchild	NOUN
ftr-497	1331	47	start	start	VERB
ftr-497	1331	48	a	a	DET
ftr-497	1331	49	business	business	NOUN
ftr-497	1331	50	.	.	PUNCT
ftr-497	1332	1	further	far	ADV
ftr-497	1332	2	,	,	PUNCT
ftr-497	1332	3	there	there	PRON
ftr-497	1332	4	are	be	VERB
ftr-497	1332	5	other	other	ADJ
ftr-497	1332	6	ways	way	NOUN
ftr-497	1332	7	to	to	PART
ftr-497	1332	8	restrict	restrict	VERB
ftr-497	1332	9	a	a	DET
ftr-497	1332	10	donee	donee	NOUN
ftr-497	1332	11	's	's	PART
ftr-497	1332	12	control	control	NOUN
ftr-497	1332	13	over	over	ADP
ftr-497	1332	14	assets	asset	NOUN
ftr-497	1332	15	transferred	transfer	VERB
ftr-497	1332	16	which	which	PRON
ftr-497	1332	17	gutman	gutman	NOUN
ftr-497	1332	18	's	's	PART
ftr-497	1332	19	proposed	propose	VERB
ftr-497	1332	20	restrictions	restriction	NOUN
ftr-497	1332	21	on	on	ADP
ftr-497	1332	22	trusts	trust	NOUN
ftr-497	1332	23	would	would	AUX
ftr-497	1332	24	not	not	PART
ftr-497	1332	25	deter	deter	VERB
ftr-497	1332	26	.	.	PUNCT
ftr-497	1333	1	for	for	ADP
ftr-497	1333	2	example	example	NOUN
ftr-497	1333	3	,	,	PUNCT
ftr-497	1333	4	limited	limited	ADJ
ftr-497	1333	5	partnerships	partnership	NOUN
ftr-497	1333	6	,	,	PUNCT
ftr-497	1333	7	stock	stock	NOUN
ftr-497	1333	8	subject	subject	NOUN
ftr-497	1333	9	to	to	ADP
ftr-497	1333	10	shareholder	shareholder	NOUN
ftr-497	1333	11	agreements	agreement	NOUN
ftr-497	1333	12	restricting	restrict	VERB
ftr-497	1333	13	its	its	PRON
ftr-497	1333	14	sale	sale	NOUN
ftr-497	1333	15	and	and	CCONJ
ftr-497	1333	16	other	other	ADJ
ftr-497	1333	17	disposition	disposition	NOUN
ftr-497	1333	18	,	,	PUNCT
ftr-497	1333	19	and	and	CCONJ
ftr-497	1333	20	nonvoting	nonvoting	ADJ
ftr-497	1333	21	stock	stock	NOUN
ftr-497	1333	22	can	can	AUX
ftr-497	1333	23	all	all	PRON
ftr-497	1333	24	be	be	AUX
ftr-497	1333	25	used	use	VERB
ftr-497	1333	26	to	to	PART
ftr-497	1333	27	transfer	transfer	VERB
ftr-497	1333	28	wealth	wealth	NOUN
ftr-497	1333	29	without	without	ADP
ftr-497	1333	30	giving	give	VERB
ftr-497	1333	31	the	the	DET
ftr-497	1333	32	donee	donee	NOUN
ftr-497	1333	33	control	control	NOUN
ftr-497	1333	34	.	.	PUNCT
ftr-497	1334	1	nor	nor	CCONJ
ftr-497	1334	2	would	would	AUX
ftr-497	1334	3	gutman	gutman	PROPN
ftr-497	1334	4	's	's	PART
ftr-497	1334	5	proposal	proposal	NOUN
ftr-497	1334	6	to	to	PART
ftr-497	1334	7	restrict	restrict	VERB
ftr-497	1334	8	the	the	DET
ftr-497	1334	9	transfer	transfer	NOUN
ftr-497	1334	10	under	under	ADP
ftr-497	1334	11	the	the	DET
ftr-497	1334	12	annual	annual	ADJ
ftr-497	1334	13	exclusion	exclusion	NOUN
ftr-497	1334	14	of	of	ADP
ftr-497	1334	15	assets	asset	NOUN
ftr-497	1334	16	that	that	PRON
ftr-497	1334	17	require	require	VERB
ftr-497	1334	18	recordation	recordation	NOUN
ftr-497	1334	19	prevent	prevent	VERB
ftr-497	1334	20	the	the	DET
ftr-497	1334	21	use	use	NOUN
ftr-497	1334	22	of	of	ADP
ftr-497	1334	23	these	these	DET
ftr-497	1334	24	devices	device	NOUN
ftr-497	1334	25	to	to	PART
ftr-497	1334	26	restrict	restrict	VERB
ftr-497	1334	27	a	a	DET
ftr-497	1334	28	donee	donee	NOUN
ftr-497	1334	29	's	's	PART
ftr-497	1334	30	control	control	NOUN
ftr-497	1334	31	,	,	PUNCT
ftr-497	1334	32	since	since	SCONJ
ftr-497	1334	33	in	in	ADP
ftr-497	1334	34	many	many	ADJ
ftr-497	1334	35	cases	case	NOUN
ftr-497	1334	36	cash	cash	NOUN
ftr-497	1334	37	could	could	AUX
ftr-497	1334	38	be	be	AUX
ftr-497	1334	39	transferred	transfer	VERB
ftr-497	1334	40	to	to	ADP
ftr-497	1334	41	the	the	DET
ftr-497	1334	42	donee	donee	NOUN
ftr-497	1334	43	or	or	CCONJ
ftr-497	1334	44	the	the	DET
ftr-497	1334	45	donee	donee	NOUN
ftr-497	1334	46	's	's	PART
ftr-497	1334	47	guardian	guardian	NOUN
ftr-497	1334	48	who	who	PRON
ftr-497	1334	49	could	could	AUX
ftr-497	1334	50	invest	invest	VERB
ftr-497	1334	51	it	it	PRON
ftr-497	1334	52	in	in	ADP
ftr-497	1334	53	one	one	NUM
ftr-497	1334	54	or	or	CCONJ
ftr-497	1334	55	more	more	ADJ
ftr-497	1334	56	assets	asset	NOUN
ftr-497	1334	57	subject	subject	ADJ
ftr-497	1334	58	to	to	ADP
ftr-497	1334	59	such	such	ADJ
ftr-497	1334	60	devices	device	NOUN
ftr-497	1334	61	.	.	PUNCT
ftr-497	1335	1	finally	finally	ADV
ftr-497	1335	2	,	,	PUNCT
ftr-497	1335	3	if	if	SCONJ
ftr-497	1335	4	the	the	DET
ftr-497	1335	5	$	$	SYM
ftr-497	1335	6	600	600	NUM
ftr-497	1335	7	amount	amount	NOUN
ftr-497	1335	8	referenced	reference	VERB
ftr-497	1335	9	by	by	ADP
ftr-497	1335	10	gutman	gutman	NOUN
ftr-497	1335	11	were	be	AUX
ftr-497	1335	12	adopted	adopt	VERB
ftr-497	1335	13	,	,	PUNCT
ftr-497	1335	14	the	the	DET
ftr-497	1335	15	administrative	administrative	ADJ
ftr-497	1335	16	burden	burden	NOUN
ftr-497	1335	17	would	would	AUX
ftr-497	1335	18	increase	increase	VERB
ftr-497	1335	19	greatly	greatly	ADV
ftr-497	1335	20	.	.	PUNCT
ftr-497	1335	21	"	"	PUNCT
ftr-497	1336	1	7	7	NUM
ftr-497	1336	2	many	many	ADJ
ftr-497	1336	3	people	people	NOUN
ftr-497	1336	4	who	who	PRON
ftr-497	1336	5	now	now	ADV
ftr-497	1336	6	never	never	ADV
ftr-497	1336	7	exceed	exceed	VERB
ftr-497	1336	8	the	the	DET
ftr-497	1336	9	$	$	SYM
ftr-497	1336	10	10,000	10,000	NUM
ftr-497	1336	11	level	level	NOUN
ftr-497	1336	12	,	,	PUNCT
ftr-497	1336	13	and	and	CCONJ
ftr-497	1336	14	would	would	AUX
ftr-497	1336	15	not	not	PART
ftr-497	1336	16	exceed	exceed	VERB
ftr-497	1336	17	a	a	DET
ftr-497	1336	18	much	much	ADV
ftr-497	1336	19	lower	low	ADJ
ftr-497	1336	20	level	level	NOUN
ftr-497	1336	21	of	of	ADP
ftr-497	1336	22	exclusion	exclusion	NOUN
ftr-497	1336	23	,	,	PUNCT
ftr-497	1336	24	would	would	AUX
ftr-497	1336	25	exceed	exceed	VERB
ftr-497	1336	26	a	a	DET
ftr-497	1336	27	$	$	SYM
ftr-497	1336	28	600	600	NUM
ftr-497	1336	29	per	per	ADP
ftr-497	1336	30	donee	donee	NOUN
ftr-497	1336	31	exclusion	exclusion	NOUN
ftr-497	1336	32	with	with	ADP
ftr-497	1336	33	some	some	DET
ftr-497	1336	34	regularity	regularity	NOUN
ftr-497	1336	35	.	.	PUNCT
ftr-497	1337	1	many	many	ADJ
ftr-497	1337	2	,	,	PUNCT
ftr-497	1337	3	if	if	SCONJ
ftr-497	1337	4	not	not	PART
ftr-497	1337	5	most	most	ADJ
ftr-497	1337	6	,	,	PUNCT
ftr-497	1337	7	engagement	engagement	NOUN
ftr-497	1337	8	rings	ring	NOUN
ftr-497	1337	9	would	would	AUX
ftr-497	1337	10	have	have	VERB
ftr-497	1337	11	to	to	PART
ftr-497	1337	12	be	be	AUX
ftr-497	1337	13	reported	report	VERB
ftr-497	1337	14	on	on	ADP
ftr-497	1337	15	gift	gift	NOUN
ftr-497	1337	16	tax	tax	NOUN
ftr-497	1337	17	returns	return	NOUN
ftr-497	1337	18	,	,	PUNCT
ftr-497	1337	19	as	as	SCONJ
ftr-497	1337	20	would	would	AUX
ftr-497	1337	21	many	many	ADJ
ftr-497	1337	22	suits	suit	NOUN
ftr-497	1337	23	of	of	ADP
ftr-497	1337	24	clothes	clothe	NOUN
ftr-497	1337	25	,	,	PUNCT
ftr-497	1337	26	and	and	CCONJ
ftr-497	1337	27	many	many	ADJ
ftr-497	1337	28	one	one	NUM
ftr-497	1337	29	time	time	NOUN
ftr-497	1337	30	gifts	gift	NOUN
ftr-497	1337	31	(	(	PUNCT
ftr-497	1337	32	such	such	ADJ
ftr-497	1337	33	as	as	ADP
ftr-497	1337	34	the	the	DET
ftr-497	1337	35	really	really	ADV
ftr-497	1337	36	good	good	ADJ
ftr-497	1337	37	bicycle	bicycle	NOUN
ftr-497	1337	38	,	,	PUNCT
ftr-497	1337	39	or	or	CCONJ
ftr-497	1337	40	the	the	DET
ftr-497	1337	41	not	not	PART
ftr-497	1337	42	so	so	ADV
ftr-497	1337	43	good	good	ADJ
ftr-497	1337	44	used	use	VERB
ftr-497	1337	45	car	car	NOUN
ftr-497	1337	46	,	,	PUNCT
ftr-497	1337	47	and	and	CCONJ
ftr-497	1337	48	the	the	DET
ftr-497	1337	49	airline	airline	NOUN
ftr-497	1337	50	tickets	ticket	NOUN
ftr-497	1337	51	home	home	ADV
ftr-497	1337	52	at	at	ADP
ftr-497	1337	53	christmas	christmas	PROPN
ftr-497	1337	54	or	or	CCONJ
ftr-497	1337	55	when	when	SCONJ
ftr-497	1337	56	somebody	somebody	PRON
ftr-497	1337	57	in	in	ADP
ftr-497	1337	58	the	the	DET
ftr-497	1337	59	family	family	NOUN
ftr-497	1337	60	dies	die	VERB
ftr-497	1337	61	)	)	PUNCT
ftr-497	1337	62	.	.	PUNCT
ftr-497	1338	1	while	while	SCONJ
ftr-497	1338	2	many	many	ADJ
ftr-497	1338	3	of	of	ADP
ftr-497	1338	4	the	the	DET
ftr-497	1338	5	particulars	particular	NOUN
ftr-497	1338	6	of	of	ADP
ftr-497	1338	7	gutman	gutman	NOUN
ftr-497	1338	8	's	's	PART
ftr-497	1338	9	proposal	proposal	NOUN
ftr-497	1338	10	are	be	AUX
ftr-497	1338	11	unacceptable	unacceptable	ADJ
ftr-497	1338	12	for	for	ADP
ftr-497	1338	13	the	the	DET
ftr-497	1338	14	reasons	reason	NOUN
ftr-497	1338	15	given	give	VERB
ftr-497	1338	16	,	,	PUNCT
ftr-497	1338	17	he	he	PRON
ftr-497	1338	18	makes	make	VERB
ftr-497	1338	19	an	an	DET
ftr-497	1338	20	important	important	ADJ
ftr-497	1338	21	point	point	NOUN
ftr-497	1338	22	that	that	PRON
ftr-497	1338	23	requires	require	VERB
ftr-497	1338	24	attention	attention	NOUN
ftr-497	1338	25	in	in	ADP
ftr-497	1338	26	any	any	DET
ftr-497	1338	27	effort	effort	NOUN
ftr-497	1338	28	to	to	PART
ftr-497	1338	29	change	change	VERB
ftr-497	1338	30	the	the	DET
ftr-497	1338	31	annual	annual	ADJ
ftr-497	1338	32	exclusion	exclusion	NOUN
ftr-497	1338	33	.	.	PUNCT
ftr-497	1339	1	he	he	PRON
ftr-497	1339	2	reminds	remind	VERB
ftr-497	1339	3	us	we	PRON
ftr-497	1339	4	that	that	SCONJ
ftr-497	1339	5	the	the	DET
ftr-497	1339	6	only	only	ADJ
ftr-497	1339	7	reason	reason	NOUN
ftr-497	1339	8	that	that	PRON
ftr-497	1339	9	congress	congress	PROPN
ftr-497	1339	10	has	have	AUX
ftr-497	1339	11	stated	state	VERB
ftr-497	1339	12	for	for	ADP
ftr-497	1339	13	allowing	allow	VERB
ftr-497	1339	14	the	the	DET
ftr-497	1339	15	annual	annual	ADJ
ftr-497	1339	16	exclusion	exclusion	NOUN
ftr-497	1339	17	is	be	AUX
ftr-497	1339	18	administrative	administrative	ADJ
ftr-497	1339	19	simplicity	simplicity	NOUN
ftr-497	1339	20	.	.	PUNCT
ftr-497	1339	21	'	'	PUNCT
ftr-497	1340	1	if	if	SCONJ
ftr-497	1340	2	that	that	PRON
ftr-497	1340	3	is	be	AUX
ftr-497	1340	4	the	the	DET
ftr-497	1340	5	reason	reason	NOUN
ftr-497	1340	6	for	for	ADP
ftr-497	1340	7	it	it	PRON
ftr-497	1340	8	,	,	PUNCT
ftr-497	1340	9	then	then	ADV
ftr-497	1340	10	,	,	PUNCT
ftr-497	1340	11	as	as	SCONJ
ftr-497	1340	12	gutman	gutman	NOUN
ftr-497	1340	13	points	point	VERB
ftr-497	1340	14	out	out	ADP
ftr-497	1340	15	,	,	PUNCT
ftr-497	1340	16	the	the	DET
ftr-497	1340	17	dollar	dollar	NOUN
ftr-497	1340	18	amount	amount	NOUN
ftr-497	1340	19	of	of	ADP
ftr-497	1340	20	the	the	DET
ftr-497	1340	21	exclusion	exclusion	NOUN
ftr-497	1340	22	should	should	AUX
ftr-497	1340	23	be	be	AUX
ftr-497	1340	24	set	set	VERB
ftr-497	1340	25	by	by	ADP
ftr-497	1340	26	reference	reference	NOUN
ftr-497	1340	27	to	to	ADP
ftr-497	1340	28	a	a	DET
ftr-497	1340	29	realistic	realistic	ADJ
ftr-497	1340	30	187	187	NUM
ftr-497	1340	31	.	.	PUNCT
ftr-497	1341	1	a	a	DET
ftr-497	1341	2	portion	portion	NOUN
ftr-497	1341	3	of	of	ADP
ftr-497	1341	4	gutman	gutman	NOUN
ftr-497	1341	5	's	's	PART
ftr-497	1341	6	proposal	proposal	NOUN
ftr-497	1341	7	,	,	PUNCT
ftr-497	1341	8	that	that	SCONJ
ftr-497	1341	9	dealing	deal	VERB
ftr-497	1341	10	with	with	ADP
ftr-497	1341	11	assets	asset	NOUN
ftr-497	1341	12	requiring	require	VERB
ftr-497	1341	13	recordation	recordation	NOUN
ftr-497	1341	14	by	by	ADP
ftr-497	1341	15	an	an	DET
ftr-497	1341	16	intermediary	intermediary	NOUN
ftr-497	1341	17	,	,	PUNCT
ftr-497	1341	18	draws	draw	VERB
ftr-497	1341	19	upon	upon	SCONJ
ftr-497	1341	20	the	the	DET
ftr-497	1341	21	notion	notion	NOUN
ftr-497	1341	22	that	that	SCONJ
ftr-497	1341	23	the	the	DET
ftr-497	1341	24	administrative	administrative	ADJ
ftr-497	1341	25	simplicity	simplicity	NOUN
ftr-497	1341	26	to	to	PART
ftr-497	1341	27	be	be	AUX
ftr-497	1341	28	protected	protect	VERB
ftr-497	1341	29	by	by	ADP
ftr-497	1341	30	the	the	DET
ftr-497	1341	31	annual	annual	ADJ
ftr-497	1341	32	exclusion	exclusion	NOUN
ftr-497	1341	33	is	be	AUX
ftr-497	1341	34	the	the	DET
ftr-497	1341	35	administrative	administrative	ADJ
ftr-497	1341	36	simplicity	simplicity	NOUN
ftr-497	1341	37	of	of	ADP
ftr-497	1341	38	the	the	DET
ftr-497	1341	39	taxpayer	taxpayer	NOUN
ftr-497	1341	40	.	.	PUNCT
ftr-497	1342	1	first	first	ADV
ftr-497	1342	2	,	,	PUNCT
ftr-497	1342	3	an	an	DET
ftr-497	1342	4	argument	argument	NOUN
ftr-497	1342	5	can	can	AUX
ftr-497	1342	6	be	be	AUX
ftr-497	1342	7	made	make	VERB
ftr-497	1342	8	that	that	SCONJ
ftr-497	1342	9	the	the	DET
ftr-497	1342	10	administrative	administrative	ADJ
ftr-497	1342	11	simplicity	simplicity	NOUN
ftr-497	1342	12	to	to	PART
ftr-497	1342	13	be	be	AUX
ftr-497	1342	14	served	serve	VERB
ftr-497	1342	15	is	be	AUX
ftr-497	1342	16	not	not	PART
ftr-497	1342	17	that	that	PRON
ftr-497	1342	18	of	of	ADP
ftr-497	1342	19	the	the	DET
ftr-497	1342	20	taxpayer	taxpayer	NOUN
ftr-497	1342	21	,	,	PUNCT
ftr-497	1342	22	or	or	CCONJ
ftr-497	1342	23	at	at	ADP
ftr-497	1342	24	least	least	ADJ
ftr-497	1342	25	not	not	PART
ftr-497	1342	26	that	that	PRON
ftr-497	1342	27	of	of	ADP
ftr-497	1342	28	the	the	DET
ftr-497	1342	29	taxpayer	taxpayer	NOUN
ftr-497	1342	30	alone	alone	ADV
ftr-497	1342	31	,	,	PUNCT
ftr-497	1342	32	but	but	CCONJ
ftr-497	1342	33	is	be	AUX
ftr-497	1342	34	that	that	PRON
ftr-497	1342	35	of	of	ADP
ftr-497	1342	36	the	the	DET
ftr-497	1342	37	government	government	NOUN
ftr-497	1342	38	,	,	PUNCT
ftr-497	1342	39	either	either	CCONJ
ftr-497	1342	40	primarily	primarily	ADV
ftr-497	1342	41	or	or	CCONJ
ftr-497	1342	42	at	at	ADV
ftr-497	1342	43	least	least	ADJ
ftr-497	1342	44	substantially	substantially	ADV
ftr-497	1342	45	.	.	PUNCT
ftr-497	1343	1	a	a	DET
ftr-497	1343	2	very	very	ADV
ftr-497	1343	3	small	small	ADJ
ftr-497	1343	4	exclusion	exclusion	NOUN
ftr-497	1343	5	,	,	PUNCT
ftr-497	1343	6	and	and	CCONJ
ftr-497	1343	7	preventing	prevent	VERB
ftr-497	1343	8	the	the	DET
ftr-497	1343	9	exclusion	exclusion	NOUN
ftr-497	1343	10	from	from	ADP
ftr-497	1343	11	being	be	AUX
ftr-497	1343	12	used	use	VERB
ftr-497	1343	13	as	as	ADP
ftr-497	1343	14	to	to	ADP
ftr-497	1343	15	certain	certain	ADJ
ftr-497	1343	16	assets	asset	NOUN
ftr-497	1343	17	,	,	PUNCT
ftr-497	1343	18	guarantees	guarantee	VERB
ftr-497	1343	19	that	that	SCONJ
ftr-497	1343	20	the	the	DET
ftr-497	1343	21	government	government	NOUN
ftr-497	1343	22	will	will	AUX
ftr-497	1343	23	receive	receive	VERB
ftr-497	1343	24	a	a	DET
ftr-497	1343	25	very	very	ADV
ftr-497	1343	26	large	large	ADJ
ftr-497	1343	27	number	number	NOUN
ftr-497	1343	28	of	of	ADP
ftr-497	1343	29	new	new	ADJ
ftr-497	1343	30	gift	gift	NOUN
ftr-497	1343	31	tax	tax	NOUN
ftr-497	1343	32	returns	return	NOUN
ftr-497	1343	33	,	,	PUNCT
ftr-497	1343	34	many	many	ADJ
ftr-497	1343	35	from	from	ADP
ftr-497	1343	36	people	people	NOUN
ftr-497	1343	37	who	who	PRON
ftr-497	1343	38	would	would	AUX
ftr-497	1343	39	otherwise	otherwise	ADV
ftr-497	1343	40	never	never	ADV
ftr-497	1343	41	file	file	VERB
ftr-497	1343	42	a	a	DET
ftr-497	1343	43	transfer	transfer	NOUN
ftr-497	1343	44	tax	tax	NOUN
ftr-497	1343	45	return	return	NOUN
ftr-497	1343	46	of	of	ADP
ftr-497	1343	47	any	any	DET
ftr-497	1343	48	kind	kind	NOUN
ftr-497	1343	49	.	.	PUNCT
ftr-497	1344	1	the	the	DET
ftr-497	1344	2	government	government	NOUN
ftr-497	1344	3	's	's	PART
ftr-497	1344	4	resources	resource	NOUN
ftr-497	1344	5	,	,	PUNCT
ftr-497	1344	6	already	already	ADV
ftr-497	1344	7	stretched	stretch	VERB
ftr-497	1344	8	,	,	PUNCT
ftr-497	1344	9	would	would	AUX
ftr-497	1344	10	not	not	PART
ftr-497	1344	11	wisely	wisely	ADV
ftr-497	1344	12	be	be	AUX
ftr-497	1344	13	spent	spend	VERB
ftr-497	1344	14	dealing	deal	VERB
ftr-497	1344	15	with	with	ADP
ftr-497	1344	16	returns	return	NOUN
ftr-497	1344	17	reporting	report	VERB
ftr-497	1344	18	these	these	DET
ftr-497	1344	19	types	type	NOUN
ftr-497	1344	20	of	of	ADP
ftr-497	1344	21	transfers	transfer	NOUN
ftr-497	1344	22	.	.	PUNCT
ftr-497	1345	1	second	second	ADJ
ftr-497	1345	2	,	,	PUNCT
ftr-497	1345	3	while	while	SCONJ
ftr-497	1345	4	his	his	PRON
ftr-497	1345	5	proposal	proposal	NOUN
ftr-497	1345	6	would	would	AUX
ftr-497	1345	7	reduce	reduce	VERB
ftr-497	1345	8	the	the	DET
ftr-497	1345	9	number	number	NOUN
ftr-497	1345	10	of	of	ADP
ftr-497	1345	11	difficult	difficult	ADJ
ftr-497	1345	12	to	to	PART
ftr-497	1345	13	value	value	VERB
ftr-497	1345	14	assets	asset	NOUN
ftr-497	1345	15	that	that	PRON
ftr-497	1345	16	could	could	AUX
ftr-497	1345	17	be	be	AUX
ftr-497	1345	18	transferred	transfer	VERB
ftr-497	1345	19	under	under	ADP
ftr-497	1345	20	the	the	DET
ftr-497	1345	21	exclusion	exclusion	NOUN
ftr-497	1345	22	(	(	PUNCT
ftr-497	1345	23	real	real	ADJ
ftr-497	1345	24	estate	estate	NOUN
ftr-497	1345	25	,	,	PUNCT
ftr-497	1345	26	closely	closely	ADV
ftr-497	1345	27	held	hold	VERB
ftr-497	1345	28	stock	stock	NOUN
ftr-497	1345	29	,	,	PUNCT
ftr-497	1345	30	etc	etc	X
ftr-497	1345	31	.	.	X
ftr-497	1345	32	)	)	PUNCT
ftr-497	1345	33	,	,	PUNCT
ftr-497	1345	34	there	there	PRON
ftr-497	1345	35	could	could	AUX
ftr-497	1345	36	still	still	ADV
ftr-497	1345	37	be	be	AUX
ftr-497	1345	38	many	many	ADJ
ftr-497	1345	39	kinds	kind	NOUN
ftr-497	1345	40	of	of	ADP
ftr-497	1345	41	such	such	ADJ
ftr-497	1345	42	assets	asset	NOUN
ftr-497	1345	43	used	use	VERB
ftr-497	1345	44	to	to	PART
ftr-497	1345	45	make	make	VERB
ftr-497	1345	46	exclusion	exclusion	NOUN
ftr-497	1345	47	gifts	gift	NOUN
ftr-497	1345	48	(	(	PUNCT
ftr-497	1345	49	e.g.	e.g.	ADV
ftr-497	1345	50	,	,	PUNCT
ftr-497	1345	51	jewelry	jewelry	NOUN
ftr-497	1345	52	,	,	PUNCT
ftr-497	1345	53	art	art	NOUN
ftr-497	1345	54	work	work	NOUN
ftr-497	1345	55	and	and	CCONJ
ftr-497	1345	56	collectibles	collectible	NOUN
ftr-497	1345	57	)	)	PUNCT
ftr-497	1345	58	.	.	PUNCT
ftr-497	1346	1	thus	thus	ADV
ftr-497	1346	2	,	,	PUNCT
ftr-497	1346	3	his	his	PRON
ftr-497	1346	4	approach	approach	NOUN
ftr-497	1346	5	would	would	AUX
ftr-497	1346	6	not	not	PART
ftr-497	1346	7	prevent	prevent	VERB
ftr-497	1346	8	taxpayers	taxpayer	NOUN
ftr-497	1346	9	from	from	ADP
ftr-497	1346	10	taking	take	VERB
ftr-497	1346	11	aggressive	aggressive	ADJ
ftr-497	1346	12	positions	position	NOUN
ftr-497	1346	13	with	with	ADP
ftr-497	1346	14	respect	respect	NOUN
ftr-497	1346	15	to	to	ADP
ftr-497	1346	16	the	the	DET
ftr-497	1346	17	value	value	NOUN
ftr-497	1346	18	of	of	ADP
ftr-497	1346	19	gifts	gift	NOUN
ftr-497	1346	20	made	make	VERB
ftr-497	1346	21	under	under	ADP
ftr-497	1346	22	the	the	DET
ftr-497	1346	23	exclusion	exclusion	NOUN
ftr-497	1346	24	.	.	PUNCT
ftr-497	1347	1	188	188	NUM
ftr-497	1347	2	.	.	PUNCT
ftr-497	1348	1	gutman	gutman	NOUN
ftr-497	1348	2	comment	comment	NOUN
ftr-497	1348	3	,	,	PUNCT
ftr-497	1348	4	supra	supra	PROPN
ftr-497	1348	5	note	note	PROPN
ftr-497	1348	6	170	170	NUM
ftr-497	1348	7	,	,	PUNCT
ftr-497	1348	8	at	at	ADP
ftr-497	1348	9	658	658	NUM
ftr-497	1348	10	.	.	PUNCT
ftr-497	1349	1	[	[	X
ftr-497	1349	2	vol	vol	NOUN
ftr-497	1349	3	1:7	1:7	NUM
ftr-497	1349	4	should	should	AUX
ftr-497	1349	5	we	we	PRON
ftr-497	1349	6	give	give	VERB
ftr-497	1349	7	away	away	ADP
ftr-497	1349	8	the	the	DET
ftr-497	1349	9	annual	annual	ADJ
ftr-497	1349	10	erclusion	erclusion	NOUN
ftr-497	1349	11	?	?	PUNCT
ftr-497	1350	1	appraisal	appraisal	NOUN
ftr-497	1350	2	of	of	ADP
ftr-497	1350	3	the	the	DET
ftr-497	1350	4	aggregate	aggregate	ADJ
ftr-497	1350	5	value	value	NOUN
ftr-497	1350	6	of	of	ADP
ftr-497	1350	7	incidental	incidental	ADJ
ftr-497	1350	8	type	type	NOUN
ftr-497	1350	9	gifts	gift	NOUN
ftr-497	1350	10	an	an	DET
ftr-497	1350	11	individual	individual	NOUN
ftr-497	1350	12	would	would	AUX
ftr-497	1350	13	expect	expect	VERB
ftr-497	1350	14	to	to	PART
ftr-497	1350	15	make	make	VERB
ftr-497	1350	16	to	to	ADP
ftr-497	1350	17	a	a	DET
ftr-497	1350	18	single	single	ADJ
ftr-497	1350	19	donee.1	donee.1	PROPN
ftr-497	1350	20	9	9	NUM
ftr-497	1350	21	gutman	gutman	NOUN
ftr-497	1350	22	,	,	PUNCT
ftr-497	1350	23	however	however	ADV
ftr-497	1350	24	,	,	PUNCT
ftr-497	1350	25	does	do	AUX
ftr-497	1350	26	not	not	PART
ftr-497	1350	27	describe	describe	VERB
ftr-497	1350	28	how	how	SCONJ
ftr-497	1350	29	to	to	PART
ftr-497	1350	30	identify	identify	VERB
ftr-497	1350	31	the	the	DET
ftr-497	1350	32	individual	individual	NOUN
ftr-497	1350	33	whose	whose	DET
ftr-497	1350	34	gifts	gift	NOUN
ftr-497	1350	35	should	should	AUX
ftr-497	1350	36	be	be	AUX
ftr-497	1350	37	appraised	appraise	VERB
ftr-497	1350	38	.	.	PUNCT
ftr-497	1351	1	if	if	SCONJ
ftr-497	1351	2	administrative	administrative	ADJ
ftr-497	1351	3	simplicity	simplicity	NOUN
ftr-497	1351	4	is	be	AUX
ftr-497	1351	5	the	the	DET
ftr-497	1351	6	goal	goal	NOUN
ftr-497	1351	7	,	,	PUNCT
ftr-497	1351	8	then	then	ADV
ftr-497	1351	9	the	the	DET
ftr-497	1351	10	exclusion	exclusion	NOUN
ftr-497	1351	11	should	should	AUX
ftr-497	1351	12	be	be	AUX
ftr-497	1351	13	set	set	VERB
ftr-497	1351	14	at	at	ADP
ftr-497	1351	15	the	the	DET
ftr-497	1351	16	level	level	NOUN
ftr-497	1351	17	that	that	PRON
ftr-497	1351	18	will	will	AUX
ftr-497	1351	19	keep	keep	VERB
ftr-497	1351	20	people	people	NOUN
ftr-497	1351	21	who	who	PRON
ftr-497	1351	22	are	be	AUX
ftr-497	1351	23	not	not	PART
ftr-497	1351	24	otherwise	otherwise	ADV
ftr-497	1351	25	in	in	ADP
ftr-497	1351	26	the	the	DET
ftr-497	1351	27	transfer	transfer	NOUN
ftr-497	1351	28	tax	tax	NOUN
ftr-497	1351	29	system	system	NOUN
ftr-497	1351	30	out	out	ADP
ftr-497	1351	31	of	of	ADP
ftr-497	1351	32	the	the	DET
ftr-497	1351	33	system	system	NOUN
ftr-497	1351	34	.	.	PUNCT
ftr-497	1352	1	people	people	NOUN
ftr-497	1352	2	who	who	PRON
ftr-497	1352	3	are	be	AUX
ftr-497	1352	4	out	out	ADP
ftr-497	1352	5	of	of	ADP
ftr-497	1352	6	the	the	DET
ftr-497	1352	7	system	system	NOUN
ftr-497	1352	8	are	be	AUX
ftr-497	1352	9	those	those	PRON
ftr-497	1352	10	who	who	PRON
ftr-497	1352	11	have	have	VERB
ftr-497	1352	12	up	up	ADP
ftr-497	1352	13	to	to	PART
ftr-497	1352	14	$	$	SYM
ftr-497	1352	15	600,000	600,000	NUM
ftr-497	1352	16	of	of	ADP
ftr-497	1352	17	wealth	wealth	NOUN
ftr-497	1352	18	(	(	PUNCT
ftr-497	1352	19	$	$	SYM
ftr-497	1352	20	1.2	1.2	NUM
ftr-497	1352	21	million	million	NUM
ftr-497	1352	22	for	for	ADP
ftr-497	1352	23	married	married	ADJ
ftr-497	1352	24	couples	couple	NOUN
ftr-497	1352	25	)	)	PUNCT
ftr-497	1352	26	,	,	PUNCT
ftr-497	1352	27	because	because	SCONJ
ftr-497	1352	28	that	that	PRON
ftr-497	1352	29	is	be	AUX
ftr-497	1352	30	the	the	DET
ftr-497	1352	31	amount	amount	NOUN
ftr-497	1352	32	of	of	ADP
ftr-497	1352	33	wealth	wealth	NOUN
ftr-497	1352	34	that	that	SCONJ
ftr-497	1352	35	congress	congress	PROPN
ftr-497	1352	36	permits	permit	VERB
ftr-497	1352	37	to	to	PART
ftr-497	1352	38	be	be	AUX
ftr-497	1352	39	transferred	transfer	VERB
ftr-497	1352	40	with	with	ADP
ftr-497	1352	41	no	no	DET
ftr-497	1352	42	transfer	transfer	NOUN
ftr-497	1352	43	tax	tax	NOUN
ftr-497	1352	44	.	.	PUNCT
ftr-497	1353	1	accordingly	accordingly	ADV
ftr-497	1353	2	,	,	PUNCT
ftr-497	1353	3	the	the	DET
ftr-497	1353	4	dollar	dollar	NOUN
ftr-497	1353	5	amount	amount	NOUN
ftr-497	1353	6	of	of	ADP
ftr-497	1353	7	the	the	DET
ftr-497	1353	8	exclusion	exclusion	NOUN
ftr-497	1353	9	should	should	AUX
ftr-497	1353	10	be	be	AUX
ftr-497	1353	11	set	set	VERB
ftr-497	1353	12	at	at	ADP
ftr-497	1353	13	that	that	DET
ftr-497	1353	14	amount	amount	NOUN
ftr-497	1353	15	which	which	PRON
ftr-497	1353	16	would	would	AUX
ftr-497	1353	17	cover	cover	VERB
ftr-497	1353	18	the	the	DET
ftr-497	1353	19	holiday	holiday	NOUN
ftr-497	1353	20	,	,	PUNCT
ftr-497	1353	21	wedding	wedding	NOUN
ftr-497	1353	22	,	,	PUNCT
ftr-497	1353	23	birthday	birthday	NOUN
ftr-497	1353	24	and	and	CCONJ
ftr-497	1353	25	incidental	incidental	ADJ
ftr-497	1353	26	gifts	gift	NOUN
ftr-497	1353	27	which	which	PRON
ftr-497	1353	28	persons	person	NOUN
ftr-497	1353	29	with	with	ADP
ftr-497	1353	30	approximately	approximately	ADV
ftr-497	1353	31	that	that	DET
ftr-497	1353	32	amount	amount	NOUN
ftr-497	1353	33	of	of	ADP
ftr-497	1353	34	wealth	wealth	NOUN
ftr-497	1353	35	make	make	VERB
ftr-497	1353	36	on	on	ADP
ftr-497	1353	37	average	average	ADJ
ftr-497	1353	38	to	to	ADP
ftr-497	1353	39	one	one	NUM
ftr-497	1353	40	donee	donee	NOUN
ftr-497	1353	41	,	,	PUNCT
ftr-497	1353	42	in	in	ADP
ftr-497	1353	43	a	a	DET
ftr-497	1353	44	year	year	NOUN
ftr-497	1353	45	when	when	SCONJ
ftr-497	1353	46	some	some	DET
ftr-497	1353	47	larger	large	ADJ
ftr-497	1353	48	types	type	NOUN
ftr-497	1353	49	of	of	ADP
ftr-497	1353	50	gifts	gift	NOUN
ftr-497	1353	51	(	(	PUNCT
ftr-497	1353	52	e.g.	e.g.	ADV
ftr-497	1353	53	,	,	PUNCT
ftr-497	1353	54	wedding	wedding	NOUN
ftr-497	1353	55	and	and	CCONJ
ftr-497	1353	56	graduation	graduation	NOUN
ftr-497	1353	57	)	)	PUNCT
ftr-497	1353	58	are	be	AUX
ftr-497	1353	59	made	make	VERB
ftr-497	1353	60	.	.	PUNCT
ftr-497	1354	1	3	3	X
ftr-497	1354	2	.	.	X
ftr-497	1355	1	the	the	DET
ftr-497	1355	2	report	report	NOUN
ftr-497	1355	3	on	on	ADP
ftr-497	1355	4	transfer	transfer	NOUN
ftr-497	1355	5	tav	tav	PROPN
ftr-497	1355	6	restiructuring.-a	restiructuring.-a	PROPN
ftr-497	1355	7	task	task	NOUN
ftr-497	1355	8	force	force	NOUN
ftr-497	1355	9	on	on	ADP
ftr-497	1355	10	transfer	transfer	NOUN
ftr-497	1355	11	tax	tax	NOUN
ftr-497	1355	12	restructuring	restructuring	NOUN
ftr-497	1355	13	was	be	AUX
ftr-497	1355	14	appointed	appoint	VERB
ftr-497	1355	15	in	in	ADP
ftr-497	1355	16	the	the	DET
ftr-497	1355	17	mid-1980	mid-1980	NOUN
ftr-497	1355	18	's	's	PART
ftr-497	1355	19	by	by	ADP
ftr-497	1355	20	hugh	hugh	PROPN
ftr-497	1355	21	calkins	calkins	PROPN
ftr-497	1355	22	,	,	PUNCT
ftr-497	1355	23	who	who	PRON
ftr-497	1355	24	was	be	AUX
ftr-497	1355	25	then	then	ADV
ftr-497	1355	26	chair	chair	NOUN
ftr-497	1355	27	of	of	ADP
ftr-497	1355	28	the	the	DET
ftr-497	1355	29	section	section	NOUN
ftr-497	1355	30	of	of	ADP
ftr-497	1355	31	taxation	taxation	NOUN
ftr-497	1355	32	.	.	PUNCT
ftr-497	1355	33	"	"	PUNCT
ftr-497	1356	1	°	°	PROPN
ftr-497	1357	1	the	the	DET
ftr-497	1357	2	task	task	NOUN
ftr-497	1357	3	force	force	NOUN
ftr-497	1357	4	's	's	PART
ftr-497	1357	5	report	report	NOUN
ftr-497	1357	6	recognized	recognize	VERB
ftr-497	1357	7	that	that	SCONJ
ftr-497	1357	8	the	the	DET
ftr-497	1357	9	existing	exist	VERB
ftr-497	1357	10	exclusion	exclusion	NOUN
ftr-497	1357	11	permits	permit	VERB
ftr-497	1357	12	substantial	substantial	ADJ
ftr-497	1357	13	transfer	transfer	NOUN
ftr-497	1357	14	tax	tax	NOUN
ftr-497	1357	15	avoidance	avoidance	NOUN
ftr-497	1357	16	and	and	CCONJ
ftr-497	1357	17	suggested	suggest	VERB
ftr-497	1357	18	that	that	SCONJ
ftr-497	1357	19	it	it	PRON
ftr-497	1357	20	be	be	AUX
ftr-497	1357	21	revised	revise	VERB
ftr-497	1357	22	by	by	ADP
ftr-497	1357	23	adopting	adopt	VERB
ftr-497	1357	24	an	an	DET
ftr-497	1357	25	annual	annual	ADJ
ftr-497	1357	26	$	$	SYM
ftr-497	1357	27	30,000	30,000	NUM
ftr-497	1357	28	per	per	ADP
ftr-497	1357	29	donor	donor	NOUN
ftr-497	1357	30	limit	limit	NOUN
ftr-497	1357	31	,	,	PUNCT
ftr-497	1357	32	and	and	CCONJ
ftr-497	1357	33	that	that	SCONJ
ftr-497	1357	34	the	the	DET
ftr-497	1357	35	present	present	ADJ
ftr-497	1357	36	interest	interest	NOUN
ftr-497	1357	37	requirement	requirement	NOUN
ftr-497	1357	38	be	be	AUX
ftr-497	1357	39	replaced	replace	VERB
ftr-497	1357	40	so	so	SCONJ
ftr-497	1357	41	that	that	SCONJ
ftr-497	1357	42	transfers	transfer	NOUN
ftr-497	1357	43	in	in	ADP
ftr-497	1357	44	trust	trust	NOUN
ftr-497	1357	45	could	could	AUX
ftr-497	1357	46	qualify	qualify	VERB
ftr-497	1357	47	for	for	ADP
ftr-497	1357	48	the	the	DET
ftr-497	1357	49	exclusion	exclusion	NOUN
ftr-497	1357	50	only	only	ADV
ftr-497	1357	51	if	if	SCONJ
ftr-497	1357	52	the	the	DET
ftr-497	1357	53	transferred	transfer	VERB
ftr-497	1357	54	amount	amount	NOUN
ftr-497	1357	55	were	be	AUX
ftr-497	1357	56	for	for	ADP
ftr-497	1357	57	the	the	DET
ftr-497	1357	58	benefit	benefit	NOUN
ftr-497	1357	59	of	of	ADP
ftr-497	1357	60	a	a	DET
ftr-497	1357	61	single	single	ADJ
ftr-497	1357	62	beneficiary	beneficiary	NOUN
ftr-497	1357	63	and	and	CCONJ
ftr-497	1357	64	would	would	AUX
ftr-497	1357	65	be	be	AUX
ftr-497	1357	66	includible	includible	ADJ
ftr-497	1357	67	in	in	ADP
ftr-497	1357	68	that	that	DET
ftr-497	1357	69	beneficiary	beneficiary	NOUN
ftr-497	1357	70	's	's	PART
ftr-497	1357	71	gross	gross	ADJ
ftr-497	1357	72	estate	estate	NOUN
ftr-497	1357	73	to	to	ADP
ftr-497	1357	74	the	the	DET
ftr-497	1357	75	extent	extent	NOUN
ftr-497	1357	76	not	not	PART
ftr-497	1357	77	distributed	distribute	VERB
ftr-497	1357	78	to	to	ADP
ftr-497	1357	79	or	or	CCONJ
ftr-497	1357	80	for	for	ADP
ftr-497	1357	81	that	that	DET
ftr-497	1357	82	beneficiary	beneficiary	NOUN
ftr-497	1357	83	.	.	PUNCT
ftr-497	1357	84	'	'	PUNCT
ftr-497	1358	1	the	the	DET
ftr-497	1358	2	task	task	PROPN
ftr-497	1358	3	force	force	NOUN
ftr-497	1358	4	recognized	recognize	VERB
ftr-497	1358	5	that	that	SCONJ
ftr-497	1358	6	any	any	PRON
ftr-497	1358	7	per	per	ADP
ftr-497	1358	8	donor	donor	NOUN
ftr-497	1358	9	limitation	limitation	NOUN
ftr-497	1358	10	which	which	PRON
ftr-497	1358	11	substantially	substantially	ADV
ftr-497	1358	12	reduced	reduce	VERB
ftr-497	1358	13	the	the	DET
ftr-497	1358	14	total	total	ADJ
ftr-497	1358	15	amount	amount	NOUN
ftr-497	1358	16	transferable	transferable	ADJ
ftr-497	1358	17	under	under	ADP
ftr-497	1358	18	the	the	DET
ftr-497	1358	19	annual	annual	ADJ
ftr-497	1358	20	exclusion	exclusion	NOUN
ftr-497	1358	21	would	would	AUX
ftr-497	1358	22	make	make	VERB
ftr-497	1358	23	it	it	PRON
ftr-497	1358	24	more	more	ADV
ftr-497	1358	25	difficult	difficult	ADJ
ftr-497	1358	26	to	to	PART
ftr-497	1358	27	protect	protect	VERB
ftr-497	1358	28	transfers	transfer	NOUN
ftr-497	1358	29	for	for	ADP
ftr-497	1358	30	the	the	DET
ftr-497	1358	31	support	support	NOUN
ftr-497	1358	32	of	of	ADP
ftr-497	1358	33	emancipated	emancipate	VERB
ftr-497	1358	34	adults	adult	NOUN
ftr-497	1358	35	from	from	ADP
ftr-497	1358	36	gift	gift	NOUN
ftr-497	1358	37	tax	tax	NOUN
ftr-497	1358	38	.	.	PUNCT
ftr-497	1359	1	'9	'9	NOUN
ftr-497	1359	2	accordingly	accordingly	ADV
ftr-497	1359	3	,	,	PUNCT
ftr-497	1359	4	it	it	PRON
ftr-497	1359	5	suggested	suggest	VERB
ftr-497	1359	6	that	that	SCONJ
ftr-497	1359	7	the	the	DET
ftr-497	1359	8	exclusion	exclusion	NOUN
ftr-497	1359	9	for	for	ADP
ftr-497	1359	10	tuition	tuition	NOUN
ftr-497	1359	11	should	should	AUX
ftr-497	1359	12	be	be	AUX
ftr-497	1359	13	expanded	expand	VERB
ftr-497	1359	14	to	to	PART
ftr-497	1359	15	cover	cover	VERB
ftr-497	1359	16	other	other	ADJ
ftr-497	1359	17	educational	educational	ADJ
ftr-497	1359	18	expenses	expense	NOUN
ftr-497	1359	19	,	,	PUNCT
ftr-497	1359	20	but	but	CCONJ
ftr-497	1359	21	provided	provide	VERB
ftr-497	1359	22	no	no	DET
ftr-497	1359	23	detailed	detailed	ADJ
ftr-497	1359	24	suggestions	suggestion	NOUN
ftr-497	1359	25	on	on	ADP
ftr-497	1359	26	how	how	SCONJ
ftr-497	1359	27	that	that	PRON
ftr-497	1359	28	might	might	AUX
ftr-497	1359	29	be	be	AUX
ftr-497	1359	30	done	do	VERB
ftr-497	1359	31	.	.	PUNCT
ftr-497	1360	1	93	93	NUM
ftr-497	1360	2	further	far	ADV
ftr-497	1360	3	,	,	PUNCT
ftr-497	1360	4	the	the	DET
ftr-497	1360	5	task	task	NOUN
ftr-497	1360	6	force	force	NOUN
ftr-497	1360	7	noted	note	VERB
ftr-497	1360	8	that	that	SCONJ
ftr-497	1360	9	the	the	DET
ftr-497	1360	10	rationale	rationale	NOUN
ftr-497	1360	11	for	for	ADP
ftr-497	1360	12	excluding	exclude	VERB
ftr-497	1360	13	payments	payment	NOUN
ftr-497	1360	14	of	of	ADP
ftr-497	1360	15	educational	educational	ADJ
ftr-497	1360	16	and	and	CCONJ
ftr-497	1360	17	medical	medical	ADJ
ftr-497	1360	18	expenses	expense	NOUN
ftr-497	1360	19	logically	logically	ADV
ftr-497	1360	20	extends	extend	VERB
ftr-497	1360	21	to	to	ADP
ftr-497	1360	22	other	other	ADJ
ftr-497	1360	23	payments	payment	NOUN
ftr-497	1360	24	for	for	ADP
ftr-497	1360	25	support	support	NOUN
ftr-497	1360	26	of	of	ADP
ftr-497	1360	27	nondependents	nondependent	NOUN
ftr-497	1360	28	,	,	PUNCT
ftr-497	1360	29	but	but	CCONJ
ftr-497	1360	30	concluded	conclude	VERB
ftr-497	1360	31	that	that	SCONJ
ftr-497	1360	32	the	the	DET
ftr-497	1360	33	potential	potential	NOUN
ftr-497	1360	34	for	for	ADP
ftr-497	1360	35	abuse	abuse	NOUN
ftr-497	1360	36	of	of	ADP
ftr-497	1360	37	an	an	DET
ftr-497	1360	38	exclusion	exclusion	NOUN
ftr-497	1360	39	which	which	PRON
ftr-497	1360	40	extended	extend	VERB
ftr-497	1360	41	to	to	ADP
ftr-497	1360	42	other	other	ADJ
ftr-497	1360	43	support	support	NOUN
ftr-497	1360	44	payments	payment	NOUN
ftr-497	1360	45	made	make	VERB
ftr-497	1360	46	such	such	DET
ftr-497	1360	47	an	an	DET
ftr-497	1360	48	exclusion	exclusion	NOUN
ftr-497	1360	49	infeasible	infeasible	ADJ
ftr-497	1360	50	.	.	PUNCT
ftr-497	1360	51	"	"	PUNCT
ftr-497	1361	1	4	4	NUM
ftr-497	1361	2	for	for	ADP
ftr-497	1361	3	reasons	reason	NOUN
ftr-497	1361	4	discussed	discuss	VERB
ftr-497	1361	5	in	in	ADP
ftr-497	1361	6	detail	detail	NOUN
ftr-497	1361	7	below	below	ADV
ftr-497	1361	8	,	,	PUNCT
ftr-497	1361	9	the	the	DET
ftr-497	1361	10	task	task	NOUN
ftr-497	1361	11	force	force	NOUN
ftr-497	1361	12	's	's	PART
ftr-497	1361	13	proposed	propose	VERB
ftr-497	1361	14	per	per	ADP
ftr-497	1361	15	donor	donor	NOUN
ftr-497	1361	16	limitation	limitation	NOUN
ftr-497	1361	17	is	be	AUX
ftr-497	1361	18	a	a	DET
ftr-497	1361	19	desirable	desirable	ADJ
ftr-497	1361	20	method	method	NOUN
ftr-497	1361	21	of	of	ADP
ftr-497	1361	22	limiting	limit	VERB
ftr-497	1361	23	the	the	DET
ftr-497	1361	24	use	use	NOUN
ftr-497	1361	25	of	of	ADP
ftr-497	1361	26	the	the	DET
ftr-497	1361	27	annual	annual	ADJ
ftr-497	1361	28	exclusion	exclusion	NOUN
ftr-497	1361	29	to	to	PART
ftr-497	1361	30	make	make	VERB
ftr-497	1361	31	large	large	ADJ
ftr-497	1361	32	scale	scale	NOUN
ftr-497	1361	33	transfers	transfer	NOUN
ftr-497	1361	34	of	of	ADP
ftr-497	1361	35	wealth	wealth	NOUN
ftr-497	1361	36	.	.	PUNCT
ftr-497	1362	1	as	as	ADP
ftr-497	1362	2	the	the	DET
ftr-497	1362	3	discussion	discussion	NOUN
ftr-497	1362	4	of	of	ADP
ftr-497	1362	5	the	the	DET
ftr-497	1362	6	189	189	NUM
ftr-497	1362	7	.	.	PUNCT
ftr-497	1363	1	i	i	PRON
ftr-497	1363	2	d.	d.	PROPN
ftr-497	1363	3	at	at	ADP
ftr-497	1363	4	659	659	NUM
ftr-497	1363	5	.	.	X
ftr-497	1363	6	190	190	NUM
ftr-497	1363	7	.	.	PUNCT
ftr-497	1364	1	the	the	DET
ftr-497	1364	2	task	task	NOUN
ftr-497	1364	3	force	force	NOUN
ftr-497	1364	4	prepared	prepare	VERB
ftr-497	1364	5	the	the	DET
ftr-497	1364	6	restructuring	restructuring	NOUN
ftr-497	1364	7	report	report	NOUN
ftr-497	1364	8	,	,	PUNCT
ftr-497	1364	9	supra	supra	PROPN
ftr-497	1364	10	note	note	NOUN
ftr-497	1364	11	171	171	NUM
ftr-497	1364	12	.	.	PUNCT
ftr-497	1365	1	191	191	NUM
ftr-497	1365	2	.	.	PUNCT
ftr-497	1365	3	restructuring	restructure	VERB
ftr-497	1365	4	report	report	NOUN
ftr-497	1365	5	,	,	PUNCT
ftr-497	1365	6	supra	supra	PROPN
ftr-497	1365	7	note	note	NOUN
ftr-497	1365	8	171	171	NUM
ftr-497	1365	9	,	,	PUNCT
ftr-497	1365	10	at	at	ADP
ftr-497	1365	11	401	401	NUM
ftr-497	1365	12	.	.	PUNCT
ftr-497	1366	1	192	192	NUM
ftr-497	1366	2	.	.	PUNCT
ftr-497	1367	1	i	i	PRON
ftr-497	1367	2	d.	d.	PROPN
ftr-497	1367	3	at	at	ADP
ftr-497	1367	4	402	402	NUM
ftr-497	1367	5	.	.	NOUN
ftr-497	1367	6	193	193	NUM
ftr-497	1367	7	.	.	PUNCT
ftr-497	1368	1	i	i	PRON
ftr-497	1368	2	d.	d.	PROPN
ftr-497	1368	3	194	194	NUM
ftr-497	1368	4	.	.	PUNCT
ftr-497	1369	1	i	i	PRON
ftr-497	1369	2	d.	d.	PROPN
ftr-497	1369	3	19931	19931	NUM
ftr-497	1369	4	florida	florida	PROPN
ftr-497	1369	5	tax	tax	NOUN
ftr-497	1369	6	review	review	NOUN
ftr-497	1369	7	all	all	DET
ftr-497	1369	8	/	/	SYM
ftr-497	1369	9	ray	ray	NOUN
ftr-497	1369	10	proposals	proposal	NOUN
ftr-497	1369	11	reflects	reflect	VERB
ftr-497	1369	12	,	,	PUNCT
ftr-497	1369	13	an	an	DET
ftr-497	1369	14	exclusion	exclusion	NOUN
ftr-497	1369	15	for	for	ADP
ftr-497	1369	16	"	"	PUNCT
ftr-497	1369	17	support	support	NOUN
ftr-497	1369	18	"	"	PUNCT
ftr-497	1369	19	is	be	AUX
ftr-497	1369	20	probably	probably	ADV
ftr-497	1369	21	not	not	PART
ftr-497	1369	22	workable	workable	ADJ
ftr-497	1369	23	.	.	PUNCT
ftr-497	1370	1	however	however	ADV
ftr-497	1370	2	,	,	PUNCT
ftr-497	1370	3	specific	specific	ADJ
ftr-497	1370	4	proposals	proposal	NOUN
ftr-497	1370	5	for	for	ADP
ftr-497	1370	6	expansion	expansion	NOUN
ftr-497	1370	7	of	of	ADP
ftr-497	1370	8	the	the	DET
ftr-497	1370	9	tuition	tuition	NOUN
ftr-497	1370	10	and	and	CCONJ
ftr-497	1370	11	medical	medical	ADJ
ftr-497	1370	12	care	care	NOUN
ftr-497	1370	13	exclusions	exclusion	NOUN
ftr-497	1370	14	are	be	AUX
ftr-497	1370	15	set	set	VERB
ftr-497	1370	16	out	out	ADP
ftr-497	1370	17	below	below	ADV
ftr-497	1370	18	.	.	PUNCT
ftr-497	1371	1	the	the	DET
ftr-497	1371	2	proposal	proposal	NOUN
ftr-497	1371	3	to	to	PART
ftr-497	1371	4	replace	replace	VERB
ftr-497	1371	5	the	the	DET
ftr-497	1371	6	present	present	ADJ
ftr-497	1371	7	interest	interest	NOUN
ftr-497	1371	8	requirement	requirement	NOUN
ftr-497	1371	9	with	with	ADP
ftr-497	1371	10	a	a	DET
ftr-497	1371	11	"	"	PUNCT
ftr-497	1371	12	vesting	vest	VERB
ftr-497	1371	13	"	"	PUNCT
ftr-497	1371	14	requirement	requirement	NOUN
ftr-497	1371	15	is	be	AUX
ftr-497	1371	16	desirable	desirable	ADJ
ftr-497	1371	17	for	for	ADP
ftr-497	1371	18	reasons	reason	NOUN
ftr-497	1371	19	discussed	discuss	VERB
ftr-497	1371	20	below	below	ADV
ftr-497	1371	21	.	.	PUNCT
ftr-497	1372	1	the	the	DET
ftr-497	1372	2	task	task	NOUN
ftr-497	1372	3	force	force	NOUN
ftr-497	1372	4	shied	shy	VERB
ftr-497	1372	5	away	away	ADV
ftr-497	1372	6	from	from	ADP
ftr-497	1372	7	any	any	DET
ftr-497	1372	8	recommendation	recommendation	NOUN
ftr-497	1372	9	about	about	ADP
ftr-497	1372	10	the	the	DET
ftr-497	1372	11	amount	amount	NOUN
ftr-497	1372	12	of	of	ADP
ftr-497	1372	13	the	the	DET
ftr-497	1372	14	per	per	ADP
ftr-497	1372	15	donee	donee	NOUN
ftr-497	1372	16	limitation	limitation	NOUN
ftr-497	1372	17	,	,	PUNCT
ftr-497	1372	18	stating	state	VERB
ftr-497	1372	19	that	that	SCONJ
ftr-497	1372	20	the	the	DET
ftr-497	1372	21	limits	limit	NOUN
ftr-497	1372	22	are	be	AUX
ftr-497	1372	23	political	political	ADJ
ftr-497	1372	24	and	and	CCONJ
ftr-497	1372	25	economic	economic	ADJ
ftr-497	1372	26	issues	issue	NOUN
ftr-497	1372	27	.	.	PUNCT
ftr-497	1373	1	it	it	PRON
ftr-497	1373	2	may	may	AUX
ftr-497	1373	3	be	be	AUX
ftr-497	1373	4	that	that	SCONJ
ftr-497	1373	5	the	the	PRON
ftr-497	1373	6	per	per	ADP
ftr-497	1373	7	donee	donee	NOUN
ftr-497	1373	8	limit	limit	NOUN
ftr-497	1373	9	is	be	AUX
ftr-497	1373	10	a	a	DET
ftr-497	1373	11	political	political	ADJ
ftr-497	1373	12	and	and	CCONJ
ftr-497	1373	13	economic	economic	ADJ
ftr-497	1373	14	issue	issue	NOUN
ftr-497	1373	15	.	.	PUNCT
ftr-497	1374	1	however	however	ADV
ftr-497	1374	2	,	,	PUNCT
ftr-497	1374	3	if	if	SCONJ
ftr-497	1374	4	the	the	DET
ftr-497	1374	5	political	political	ADJ
ftr-497	1374	6	issue	issue	NOUN
ftr-497	1374	7	of	of	ADP
ftr-497	1374	8	why	why	SCONJ
ftr-497	1374	9	there	there	PRON
ftr-497	1374	10	should	should	AUX
ftr-497	1374	11	be	be	AUX
ftr-497	1374	12	an	an	DET
ftr-497	1374	13	annual	annual	ADJ
ftr-497	1374	14	exclusion	exclusion	NOUN
ftr-497	1374	15	is	be	AUX
ftr-497	1374	16	settled	settle	VERB
ftr-497	1374	17	,	,	PUNCT
ftr-497	1374	18	and	and	CCONJ
ftr-497	1374	19	the	the	DET
ftr-497	1374	20	political	political	ADJ
ftr-497	1374	21	and	and	CCONJ
ftr-497	1374	22	economic	economic	ADJ
ftr-497	1374	23	issue	issue	NOUN
ftr-497	1374	24	of	of	ADP
ftr-497	1374	25	who	who	PRON
ftr-497	1374	26	should	should	AUX
ftr-497	1374	27	escape	escape	VERB
ftr-497	1374	28	the	the	DET
ftr-497	1374	29	transfer	transfer	NOUN
ftr-497	1374	30	tax	tax	NOUN
ftr-497	1374	31	system	system	NOUN
ftr-497	1374	32	is	be	AUX
ftr-497	1374	33	settled	settle	VERB
ftr-497	1374	34	(	(	PUNCT
ftr-497	1374	35	people	people	NOUN
ftr-497	1374	36	with	with	ADP
ftr-497	1374	37	no	no	DET
ftr-497	1374	38	more	more	ADJ
ftr-497	1374	39	than	than	ADP
ftr-497	1374	40	$	$	SYM
ftr-497	1374	41	600,000	600,000	NUM
ftr-497	1374	42	)	)	PUNCT
ftr-497	1374	43	,	,	PUNCT
ftr-497	1374	44	the	the	DET
ftr-497	1374	45	determination	determination	NOUN
ftr-497	1374	46	of	of	ADP
ftr-497	1374	47	a	a	DET
ftr-497	1374	48	per	per	X
ftr-497	1374	49	donee	donee	NOUN
ftr-497	1374	50	limit	limit	NOUN
ftr-497	1374	51	is	be	AUX
ftr-497	1374	52	reasonably	reasonably	ADV
ftr-497	1374	53	determinable	determinable	ADJ
ftr-497	1374	54	.	.	PUNCT
ftr-497	1375	1	hence	hence	ADV
ftr-497	1375	2	,	,	PUNCT
ftr-497	1375	3	the	the	DET
ftr-497	1375	4	issue	issue	NOUN
ftr-497	1375	5	is	be	AUX
ftr-497	1375	6	one	one	NUM
ftr-497	1375	7	that	that	PRON
ftr-497	1375	8	can	can	AUX
ftr-497	1375	9	be	be	AUX
ftr-497	1375	10	empirically	empirically	ADV
ftr-497	1375	11	determined	determine	VERB
ftr-497	1375	12	and	and	CCONJ
ftr-497	1375	13	it	it	PRON
ftr-497	1375	14	should	should	AUX
ftr-497	1375	15	be	be	AUX
ftr-497	1375	16	.	.	PUNCT
ftr-497	1376	1	c.	c.	NOUN
ftr-497	1376	2	consumption	consumption	NOUN
ftr-497	1376	3	under	under	ADP
ftr-497	1376	4	the	the	DET
ftr-497	1376	5	transfer	transfer	NOUN
ftr-497	1376	6	tax	tax	NOUN
ftr-497	1376	7	system	system	NOUN
ftr-497	1376	8	:	:	PUNCT
ftr-497	1376	9	a	a	DET
ftr-497	1376	10	key	key	NOUN
ftr-497	1376	11	to	to	ADP
ftr-497	1376	12	the	the	DET
ftr-497	1376	13	analysis	analysis	NOUN
ftr-497	1376	14	and	and	CCONJ
ftr-497	1376	15	modification	modification	NOUN
ftr-497	1376	16	of	of	ADP
ftr-497	1376	17	the	the	DET
ftr-497	1376	18	tuition	tuition	NOUN
ftr-497	1376	19	and	and	CCONJ
ftr-497	1376	20	medical	medical	ADJ
ftr-497	1376	21	care	care	NOUN
ftr-497	1376	22	exclusions	exclusion	NOUN
ftr-497	1376	23	1	1	NUM
ftr-497	1376	24	.	.	PUNCT
ftr-497	1376	25	introduction.-a	introduction.-a	VERB
ftr-497	1376	26	key	key	NOUN
ftr-497	1376	27	to	to	ADP
ftr-497	1376	28	the	the	DET
ftr-497	1376	29	all	all	DET
ftr-497	1376	30	/	/	SYM
ftr-497	1376	31	ray	ray	NOUN
ftr-497	1376	32	,	,	PUNCT
ftr-497	1376	33	gutman	gutman	NOUN
ftr-497	1376	34	and	and	CCONJ
ftr-497	1376	35	task	task	NOUN
ftr-497	1376	36	force	force	NOUN
ftr-497	1376	37	proposals	proposal	NOUN
ftr-497	1376	38	is	be	AUX
ftr-497	1376	39	the	the	DET
ftr-497	1376	40	view	view	NOUN
ftr-497	1376	41	that	that	SCONJ
ftr-497	1376	42	the	the	DET
ftr-497	1376	43	consumption	consumption	NOUN
ftr-497	1376	44	of	of	ADP
ftr-497	1376	45	wealth	wealth	NOUN
ftr-497	1376	46	for	for	ADP
ftr-497	1376	47	the	the	DET
ftr-497	1376	48	benefit	benefit	NOUN
ftr-497	1376	49	of	of	ADP
ftr-497	1376	50	another	another	PRON
ftr-497	1376	51	is	be	AUX
ftr-497	1376	52	not	not	PART
ftr-497	1376	53	,	,	PUNCT
ftr-497	1376	54	in	in	ADP
ftr-497	1376	55	some	some	DET
ftr-497	1376	56	instances	instance	NOUN
ftr-497	1376	57	at	at	ADP
ftr-497	1376	58	least	least	ADJ
ftr-497	1376	59	,	,	PUNCT
ftr-497	1376	60	a	a	DET
ftr-497	1376	61	transfer	transfer	NOUN
ftr-497	1376	62	of	of	ADP
ftr-497	1376	63	wealth	wealth	NOUN
ftr-497	1376	64	that	that	PRON
ftr-497	1376	65	ought	ought	AUX
ftr-497	1376	66	to	to	PART
ftr-497	1376	67	be	be	AUX
ftr-497	1376	68	subject	subject	ADJ
ftr-497	1376	69	to	to	ADP
ftr-497	1376	70	the	the	DET
ftr-497	1376	71	transfer	transfer	NOUN
ftr-497	1376	72	tax	tax	NOUN
ftr-497	1376	73	system	system	NOUN
ftr-497	1376	74	.	.	PUNCT
ftr-497	1377	1	the	the	DET
ftr-497	1377	2	ali	ali	PROPN
ftr-497	1377	3	/	/	SYM
ftr-497	1377	4	ray	ray	NOUN
ftr-497	1377	5	proposals	proposal	NOUN
ftr-497	1377	6	reflect	reflect	VERB
ftr-497	1377	7	this	this	PRON
ftr-497	1377	8	overtly	overtly	ADV
ftr-497	1377	9	and	and	CCONJ
ftr-497	1377	10	in	in	ADP
ftr-497	1377	11	the	the	DET
ftr-497	1377	12	type	type	NOUN
ftr-497	1377	13	of	of	ADP
ftr-497	1377	14	transfers	transfer	NOUN
ftr-497	1377	15	intended	intend	VERB
ftr-497	1377	16	to	to	PART
ftr-497	1377	17	be	be	AUX
ftr-497	1377	18	protected	protect	VERB
ftr-497	1377	19	from	from	ADP
ftr-497	1377	20	gift	gift	NOUN
ftr-497	1377	21	tax	tax	NOUN
ftr-497	1377	22	.	.	PUNCT
ftr-497	1378	1	they	they	PRON
ftr-497	1378	2	would	would	AUX
ftr-497	1378	3	exempt	exempt	VERB
ftr-497	1378	4	expenditures	expenditure	NOUN
ftr-497	1378	5	for	for	ADP
ftr-497	1378	6	education	education	NOUN
ftr-497	1378	7	,	,	PUNCT
ftr-497	1378	8	medical	medical	ADJ
ftr-497	1378	9	and	and	CCONJ
ftr-497	1378	10	dental	dental	ADJ
ftr-497	1378	11	care	care	NOUN
ftr-497	1378	12	,	,	PUNCT
ftr-497	1378	13	food	food	NOUN
ftr-497	1378	14	,	,	PUNCT
ftr-497	1378	15	clothing	clothing	NOUN
ftr-497	1378	16	and	and	CCONJ
ftr-497	1378	17	living	living	NOUN
ftr-497	1378	18	accommodations	accommodation	NOUN
ftr-497	1378	19	and	and	CCONJ
ftr-497	1378	20	any	any	DET
ftr-497	1378	21	other	other	ADJ
ftr-497	1378	22	expenditure	expenditure	NOUN
ftr-497	1378	23	that	that	PRON
ftr-497	1378	24	would	would	AUX
ftr-497	1378	25	not	not	PART
ftr-497	1378	26	retain	retain	VERB
ftr-497	1378	27	"	"	PUNCT
ftr-497	1378	28	significant	significant	ADJ
ftr-497	1378	29	value	value	NOUN
ftr-497	1378	30	"	"	PUNCT
ftr-497	1378	31	after	after	ADP
ftr-497	1378	32	the	the	DET
ftr-497	1378	33	passage	passage	NOUN
ftr-497	1378	34	of	of	ADP
ftr-497	1378	35	some	some	DET
ftr-497	1378	36	specified	specify	VERB
ftr-497	1378	37	period	period	NOUN
ftr-497	1378	38	of	of	ADP
ftr-497	1378	39	time	time	NOUN
ftr-497	1378	40	.	.	PUNCT
ftr-497	1379	1	'95	'95	NUM
ftr-497	1379	2	gutman	gutman	NOUN
ftr-497	1379	3	's	's	PART
ftr-497	1379	4	proposal	proposal	NOUN
ftr-497	1379	5	assumes	assume	VERB
ftr-497	1379	6	that	that	SCONJ
ftr-497	1379	7	a	a	DET
ftr-497	1379	8	refined	refined	ADJ
ftr-497	1379	9	version	version	NOUN
ftr-497	1379	10	of	of	ADP
ftr-497	1379	11	the	the	DET
ftr-497	1379	12	ali	ali	PROPN
ftr-497	1379	13	/	/	SYM
ftr-497	1379	14	ray	ray	NOUN
ftr-497	1379	15	proposals	proposal	NOUN
ftr-497	1379	16	would	would	AUX
ftr-497	1379	17	be	be	AUX
ftr-497	1379	18	adopted	adopt	VERB
ftr-497	1379	19	and	and	CCONJ
ftr-497	1379	20	his	his	PRON
ftr-497	1379	21	proposal	proposal	NOUN
ftr-497	1379	22	also	also	ADV
ftr-497	1379	23	accepts	accept	VERB
ftr-497	1379	24	the	the	DET
ftr-497	1379	25	premise	premise	NOUN
ftr-497	1379	26	that	that	SCONJ
ftr-497	1379	27	consumption	consumption	NOUN
ftr-497	1379	28	for	for	ADP
ftr-497	1379	29	the	the	DET
ftr-497	1379	30	benefit	benefit	NOUN
ftr-497	1379	31	of	of	ADP
ftr-497	1379	32	another	another	PRON
ftr-497	1379	33	is	be	AUX
ftr-497	1379	34	,	,	PUNCT
ftr-497	1379	35	in	in	ADP
ftr-497	1379	36	some	some	DET
ftr-497	1379	37	instances	instance	NOUN
ftr-497	1379	38	,	,	PUNCT
ftr-497	1379	39	a	a	DET
ftr-497	1379	40	nontransfer	nontransfer	NOUN
ftr-497	1379	41	for	for	ADP
ftr-497	1379	42	transfer	transfer	NOUN
ftr-497	1379	43	tax	tax	NOUN
ftr-497	1379	44	purposes	purpose	NOUN
ftr-497	1379	45	.	.	PUNCT
ftr-497	1380	1	196	196	NUM
ftr-497	1380	2	the	the	DET
ftr-497	1380	3	task	task	PROPN
ftr-497	1380	4	force	force	NOUN
ftr-497	1380	5	proposal	proposal	NOUN
ftr-497	1380	6	reflects	reflect	VERB
ftr-497	1380	7	the	the	DET
ftr-497	1380	8	same	same	ADJ
ftr-497	1380	9	view	view	NOUN
ftr-497	1380	10	in	in	ADP
ftr-497	1380	11	its	its	PRON
ftr-497	1380	12	suggestion	suggestion	NOUN
ftr-497	1380	13	that	that	SCONJ
ftr-497	1380	14	the	the	DET
ftr-497	1380	15	tuition	tuition	NOUN
ftr-497	1380	16	exclusion	exclusion	NOUN
ftr-497	1380	17	be	be	AUX
ftr-497	1380	18	expanded	expand	VERB
ftr-497	1380	19	,	,	PUNCT
ftr-497	1380	20	and	and	CCONJ
ftr-497	1380	21	the	the	DET
ftr-497	1380	22	task	task	NOUN
ftr-497	1380	23	force	force	NOUN
ftr-497	1380	24	indicated	indicate	VERB
ftr-497	1380	25	that	that	SCONJ
ftr-497	1380	26	were	be	AUX
ftr-497	1380	27	it	it	PRON
ftr-497	1380	28	not	not	PART
ftr-497	1380	29	for	for	ADP
ftr-497	1380	30	the	the	DET
ftr-497	1380	31	abuse	abuse	NOUN
ftr-497	1380	32	potential	potential	NOUN
ftr-497	1380	33	,	,	PUNCT
ftr-497	1380	34	it	it	PRON
ftr-497	1380	35	would	would	AUX
ftr-497	1380	36	favor	favor	VERB
ftr-497	1380	37	extending	extend	VERB
ftr-497	1380	38	the	the	DET
ftr-497	1380	39	exclusion	exclusion	NOUN
ftr-497	1380	40	to	to	ADP
ftr-497	1380	41	all	all	DET
ftr-497	1380	42	transfers	transfer	NOUN
ftr-497	1380	43	for	for	ADP
ftr-497	1380	44	support	support	NOUN
ftr-497	1380	45	.	.	PUNCT
ftr-497	1381	1	"9	"9	ADJ
ftr-497	1381	2	consumption	consumption	NOUN
ftr-497	1381	3	is	be	AUX
ftr-497	1381	4	also	also	ADV
ftr-497	1381	5	a	a	DET
ftr-497	1381	6	key	key	ADJ
ftr-497	1381	7	notion	notion	NOUN
ftr-497	1381	8	in	in	ADP
ftr-497	1381	9	the	the	DET
ftr-497	1381	10	expanded	expand	VERB
ftr-497	1381	11	tuition	tuition	NOUN
ftr-497	1381	12	and	and	CCONJ
ftr-497	1381	13	medical	medical	ADJ
ftr-497	1381	14	care	care	NOUN
ftr-497	1381	15	exclusions	exclusion	NOUN
ftr-497	1381	16	proposed	propose	VERB
ftr-497	1381	17	below	below	ADV
ftr-497	1381	18	.	.	PUNCT
ftr-497	1382	1	accordingly	accordingly	ADV
ftr-497	1382	2	,	,	PUNCT
ftr-497	1382	3	it	it	PRON
ftr-497	1382	4	is	be	AUX
ftr-497	1382	5	useful	useful	ADJ
ftr-497	1382	6	to	to	PART
ftr-497	1382	7	set	set	VERB
ftr-497	1382	8	forth	forth	ADP
ftr-497	1382	9	the	the	DET
ftr-497	1382	10	analytical	analytical	ADJ
ftr-497	1382	11	basis	basis	NOUN
ftr-497	1382	12	for	for	ADP
ftr-497	1382	13	the	the	DET
ftr-497	1382	14	exclusion	exclusion	NOUN
ftr-497	1382	15	from	from	ADP
ftr-497	1382	16	the	the	DET
ftr-497	1382	17	transfer	transfer	NOUN
ftr-497	1382	18	tax	tax	NOUN
ftr-497	1382	19	system	system	NOUN
ftr-497	1382	20	of	of	ADP
ftr-497	1382	21	some	some	DET
ftr-497	1382	22	consumption	consumption	NOUN
ftr-497	1382	23	transfers	transfer	NOUN
ftr-497	1382	24	.	.	PUNCT
ftr-497	1383	1	it	it	PRON
ftr-497	1383	2	is	be	AUX
ftr-497	1383	3	also	also	ADV
ftr-497	1383	4	important	important	ADJ
ftr-497	1383	5	to	to	PART
ftr-497	1383	6	set	set	VERB
ftr-497	1383	7	out	out	ADP
ftr-497	1383	8	the	the	DET
ftr-497	1383	9	keys	key	NOUN
ftr-497	1383	10	in	in	ADP
ftr-497	1383	11	determining	determine	VERB
ftr-497	1383	12	which	which	DET
ftr-497	1383	13	consumption	consumption	NOUN
ftr-497	1383	14	transfers	transfer	NOUN
ftr-497	1383	15	are	be	AUX
ftr-497	1383	16	to	to	PART
ftr-497	1383	17	be	be	AUX
ftr-497	1383	18	excluded	exclude	VERB
ftr-497	1383	19	,	,	PUNCT
ftr-497	1383	20	for	for	SCONJ
ftr-497	1383	21	not	not	PART
ftr-497	1383	22	all	all	DET
ftr-497	1383	23	such	such	ADJ
ftr-497	1383	24	transfers	transfer	NOUN
ftr-497	1383	25	should	should	AUX
ftr-497	1383	26	be	be	AUX
ftr-497	1383	27	excluded	exclude	VERB
ftr-497	1383	28	from	from	ADP
ftr-497	1383	29	the	the	DET
ftr-497	1383	30	transfer	transfer	NOUN
ftr-497	1383	31	tax	tax	NOUN
ftr-497	1383	32	system	system	NOUN
ftr-497	1383	33	.	.	PUNCT
ftr-497	1384	1	195	195	NUM
ftr-497	1384	2	.	.	X
ftr-497	1384	3	ray	ray	PROPN
ftr-497	1384	4	expressly	expressly	ADV
ftr-497	1384	5	discusses	discuss	VERB
ftr-497	1384	6	consumption	consumption	NOUN
ftr-497	1384	7	as	as	ADP
ftr-497	1384	8	the	the	DET
ftr-497	1384	9	basis	basis	NOUN
ftr-497	1384	10	for	for	ADP
ftr-497	1384	11	the	the	DET
ftr-497	1384	12	exclusions	exclusion	NOUN
ftr-497	1384	13	he	he	PRON
ftr-497	1384	14	supports	support	VERB
ftr-497	1384	15	.	.	PUNCT
ftr-497	1385	1	ray	ray	PROPN
ftr-497	1385	2	,	,	PUNCT
ftr-497	1385	3	supra	supra	PROPN
ftr-497	1385	4	note	note	PROPN
ftr-497	1385	5	169	169	NUM
ftr-497	1385	6	,	,	PUNCT
ftr-497	1385	7	at	at	ADP
ftr-497	1385	8	448	448	NUM
ftr-497	1385	9	.	.	PUNCT
ftr-497	1385	10	196	196	NUM
ftr-497	1385	11	.	.	PUNCT
ftr-497	1386	1	gutman	gutman	NOUN
ftr-497	1386	2	,	,	PUNCT
ftr-497	1386	3	supra	supra	PROPN
ftr-497	1386	4	note	note	PROPN
ftr-497	1386	5	170	170	NUM
ftr-497	1386	6	,	,	PUNCT
ftr-497	1386	7	at	at	ADP
ftr-497	1386	8	1243	1243	NUM
ftr-497	1386	9	n.173	n.173	NOUN
ftr-497	1386	10	.	.	PUNCT
ftr-497	1386	11	197	197	NUM
ftr-497	1386	12	.	.	PUNCT
ftr-497	1387	1	restructuring	restructure	VERB
ftr-497	1387	2	report	report	NOUN
ftr-497	1387	3	,	,	PUNCT
ftr-497	1387	4	supra	supra	PROPN
ftr-497	1387	5	note	note	NOUN
ftr-497	1387	6	171	171	NUM
ftr-497	1387	7	,	,	PUNCT
ftr-497	1387	8	at	at	ADP
ftr-497	1387	9	401	401	NUM
ftr-497	1387	10	-	-	SYM
ftr-497	1387	11	402	402	NUM
ftr-497	1387	12	.	.	PUNCT
ftr-497	1388	1	[	[	X
ftr-497	1388	2	vol	vol	NOUN
ftr-497	1388	3	1:7	1:7	NUM
ftr-497	1388	4	slwuld	slwuld	AUX
ftr-497	1388	5	we	we	PRON
ftr-497	1388	6	give	give	VERB
ftr-497	1388	7	away	away	ADP
ftr-497	1388	8	the	the	DET
ftr-497	1388	9	annual	annual	ADJ
ftr-497	1388	10	erclusion	erclusion	NOUN
ftr-497	1388	11	?	?	PUNCT
ftr-497	1389	1	2	2	X
ftr-497	1389	2	.	.	X
ftr-497	1389	3	consumption	consumption	NOUN
ftr-497	1389	4	viewed	view	VERB
ftr-497	1389	5	through	through	ADP
ftr-497	1389	6	the	the	DET
ftr-497	1389	7	purpose	purpose	NOUN
ftr-497	1389	8	of	of	ADP
ftr-497	1389	9	the	the	DET
ftr-497	1389	10	transfer	transfer	NOUN
ftr-497	1389	11	tax	tax	NOUN
ftr-497	1389	12	system.-determining	system.-determining	NOUN
ftr-497	1389	13	whether	whether	SCONJ
ftr-497	1389	14	consumption	consumption	NOUN
ftr-497	1389	15	should	should	AUX
ftr-497	1389	16	be	be	AUX
ftr-497	1389	17	an	an	DET
ftr-497	1389	18	exception	exception	NOUN
ftr-497	1389	19	to	to	ADP
ftr-497	1389	20	the	the	DET
ftr-497	1389	21	transfer	transfer	NOUN
ftr-497	1389	22	tax	tax	NOUN
ftr-497	1389	23	system	system	NOUN
ftr-497	1389	24	,	,	PUNCT
ftr-497	1389	25	and	and	CCONJ
ftr-497	1389	26	,	,	PUNCT
ftr-497	1389	27	if	if	SCONJ
ftr-497	1389	28	it	it	PRON
ftr-497	1389	29	is	be	AUX
ftr-497	1389	30	,	,	PUNCT
ftr-497	1389	31	defining	define	VERB
ftr-497	1389	32	it	it	PRON
ftr-497	1389	33	for	for	ADP
ftr-497	1389	34	purposes	purpose	NOUN
ftr-497	1389	35	of	of	ADP
ftr-497	1389	36	the	the	DET
ftr-497	1389	37	exception	exception	NOUN
ftr-497	1389	38	,	,	PUNCT
ftr-497	1389	39	is	be	AUX
ftr-497	1389	40	first	first	ADV
ftr-497	1389	41	governed	govern	VERB
ftr-497	1389	42	by	by	ADP
ftr-497	1389	43	the	the	DET
ftr-497	1389	44	purposes	purpose	NOUN
ftr-497	1389	45	of	of	ADP
ftr-497	1389	46	the	the	DET
ftr-497	1389	47	transfer	transfer	NOUN
ftr-497	1389	48	tax	tax	NOUN
ftr-497	1389	49	system	system	NOUN
ftr-497	1389	50	.	.	PUNCT
ftr-497	1390	1	the	the	DET
ftr-497	1390	2	basic	basic	ADJ
ftr-497	1390	3	purposes	purpose	NOUN
ftr-497	1390	4	of	of	ADP
ftr-497	1390	5	the	the	DET
ftr-497	1390	6	transfer	transfer	NOUN
ftr-497	1390	7	tax	tax	NOUN
ftr-497	1390	8	system	system	NOUN
ftr-497	1390	9	are	be	AUX
ftr-497	1390	10	to	to	PART
ftr-497	1390	11	break	break	VERB
ftr-497	1390	12	up	up	ADP
ftr-497	1390	13	concentrations	concentration	NOUN
ftr-497	1390	14	of	of	ADP
ftr-497	1390	15	wealth	wealth	NOUN
ftr-497	1390	16	and	and	CCONJ
ftr-497	1390	17	to	to	PART
ftr-497	1390	18	generate	generate	VERB
ftr-497	1390	19	revenue	revenue	NOUN
ftr-497	1390	20	.	.	PUNCT
ftr-497	1391	1	taken	take	VERB
ftr-497	1391	2	to	to	ADP
ftr-497	1391	3	its	its	PRON
ftr-497	1391	4	extreme	extreme	NOUN
ftr-497	1391	5	,	,	PUNCT
ftr-497	1391	6	a	a	DET
ftr-497	1391	7	person	person	NOUN
ftr-497	1391	8	's	's	PART
ftr-497	1391	9	consumption	consumption	NOUN
ftr-497	1391	10	of	of	ADP
ftr-497	1391	11	his	his	PRON
ftr-497	1391	12	or	or	CCONJ
ftr-497	1391	13	her	her	PRON
ftr-497	1391	14	own	own	ADJ
ftr-497	1391	15	wealth	wealth	NOUN
ftr-497	1391	16	could	could	AUX
ftr-497	1391	17	be	be	AUX
ftr-497	1391	18	taken	take	VERB
ftr-497	1391	19	into	into	ADP
ftr-497	1391	20	account	account	NOUN
ftr-497	1391	21	in	in	ADP
ftr-497	1391	22	calculating	calculate	VERB
ftr-497	1391	23	how	how	SCONJ
ftr-497	1391	24	much	much	ADJ
ftr-497	1391	25	transfer	transfer	NOUN
ftr-497	1391	26	tax	tax	NOUN
ftr-497	1391	27	should	should	AUX
ftr-497	1391	28	be	be	AUX
ftr-497	1391	29	imposed	impose	VERB
ftr-497	1391	30	on	on	ADP
ftr-497	1391	31	that	that	DET
ftr-497	1391	32	person	person	NOUN
ftr-497	1391	33	.	.	PUNCT
ftr-497	1392	1	for	for	ADP
ftr-497	1392	2	example	example	NOUN
ftr-497	1392	3	,	,	PUNCT
ftr-497	1392	4	assume	assume	VERB
ftr-497	1392	5	that	that	SCONJ
ftr-497	1392	6	a	a	DET
ftr-497	1392	7	person	person	NOUN
ftr-497	1392	8	spends	spend	VERB
ftr-497	1392	9	several	several	ADJ
ftr-497	1392	10	thousand	thousand	NUM
ftr-497	1392	11	dollars	dollar	NOUN
ftr-497	1392	12	over	over	ADP
ftr-497	1392	13	a	a	DET
ftr-497	1392	14	weekend	weekend	NOUN
ftr-497	1392	15	to	to	PART
ftr-497	1392	16	take	take	VERB
ftr-497	1392	17	the	the	DET
ftr-497	1392	18	concorde	concorde	PROPN
ftr-497	1392	19	to	to	ADP
ftr-497	1392	20	paris	paris	PROPN
ftr-497	1392	21	,	,	PUNCT
ftr-497	1392	22	where	where	SCONJ
ftr-497	1392	23	he	he	PRON
ftr-497	1392	24	or	or	CCONJ
ftr-497	1392	25	she	she	PRON
ftr-497	1392	26	eats	eat	VERB
ftr-497	1392	27	and	and	CCONJ
ftr-497	1392	28	drinks	drink	VERB
ftr-497	1392	29	very	very	ADV
ftr-497	1392	30	well	well	ADV
ftr-497	1392	31	,	,	PUNCT
ftr-497	1392	32	sees	see	VERB
ftr-497	1392	33	some	some	DET
ftr-497	1392	34	expensive	expensive	ADJ
ftr-497	1392	35	shows	show	NOUN
ftr-497	1392	36	,	,	PUNCT
ftr-497	1392	37	and	and	CCONJ
ftr-497	1392	38	,	,	PUNCT
ftr-497	1392	39	when	when	SCONJ
ftr-497	1392	40	all	all	PRON
ftr-497	1392	41	is	be	AUX
ftr-497	1392	42	done	do	VERB
ftr-497	1392	43	,	,	PUNCT
ftr-497	1392	44	has	have	VERB
ftr-497	1392	45	nothing	nothing	PRON
ftr-497	1392	46	material	material	NOUN
ftr-497	1392	47	to	to	PART
ftr-497	1392	48	show	show	VERB
ftr-497	1392	49	for	for	ADP
ftr-497	1392	50	the	the	DET
ftr-497	1392	51	expenditure	expenditure	NOUN
ftr-497	1392	52	.	.	PUNCT
ftr-497	1393	1	obviously	obviously	ADV
ftr-497	1393	2	,	,	PUNCT
ftr-497	1393	3	a	a	DET
ftr-497	1393	4	transfer	transfer	NOUN
ftr-497	1393	5	of	of	ADP
ftr-497	1393	6	wealth	wealth	NOUN
ftr-497	1393	7	has	have	AUX
ftr-497	1393	8	occurred	occur	VERB
ftr-497	1393	9	,	,	PUNCT
ftr-497	1393	10	albeit	albeit	SCONJ
ftr-497	1393	11	one	one	NUM
ftr-497	1393	12	for	for	ADP
ftr-497	1393	13	full	full	ADJ
ftr-497	1393	14	and	and	CCONJ
ftr-497	1393	15	adequate	adequate	ADJ
ftr-497	1393	16	consideration	consideration	NOUN
ftr-497	1393	17	.	.	PUNCT
ftr-497	1394	1	it	it	PRON
ftr-497	1394	2	could	could	AUX
ftr-497	1394	3	be	be	AUX
ftr-497	1394	4	asserted	assert	VERB
ftr-497	1394	5	that	that	SCONJ
ftr-497	1394	6	it	it	PRON
ftr-497	1394	7	is	be	AUX
ftr-497	1394	8	appropriate	appropriate	ADJ
ftr-497	1394	9	to	to	PART
ftr-497	1394	10	impose	impose	VERB
ftr-497	1394	11	a	a	DET
ftr-497	1394	12	tax	tax	NOUN
ftr-497	1394	13	in	in	ADP
ftr-497	1394	14	connection	connection	NOUN
ftr-497	1394	15	with	with	ADP
ftr-497	1394	16	such	such	DET
ftr-497	1394	17	a	a	DET
ftr-497	1394	18	transfer	transfer	NOUN
ftr-497	1394	19	on	on	ADP
ftr-497	1394	20	the	the	DET
ftr-497	1394	21	premise	premise	NOUN
ftr-497	1394	22	that	that	SCONJ
ftr-497	1394	23	anyone	anyone	PRON
ftr-497	1394	24	who	who	PRON
ftr-497	1394	25	can	can	AUX
ftr-497	1394	26	spend	spend	VERB
ftr-497	1394	27	so	so	ADV
ftr-497	1394	28	much	much	ADV
ftr-497	1394	29	and	and	CCONJ
ftr-497	1394	30	get	get	VERB
ftr-497	1394	31	nothing	nothing	PRON
ftr-497	1394	32	material	material	NOUN
ftr-497	1394	33	in	in	ADP
ftr-497	1394	34	return	return	NOUN
ftr-497	1394	35	probably	probably	ADV
ftr-497	1394	36	has	have	AUX
ftr-497	1394	37	a	a	DET
ftr-497	1394	38	remaining	remain	VERB
ftr-497	1394	39	accumulation	accumulation	NOUN
ftr-497	1394	40	of	of	ADP
ftr-497	1394	41	wealth	wealth	NOUN
ftr-497	1394	42	which	which	PRON
ftr-497	1394	43	should	should	AUX
ftr-497	1394	44	be	be	AUX
ftr-497	1394	45	taxed	tax	VERB
ftr-497	1394	46	.	.	PUNCT
ftr-497	1395	1	certainly	certainly	ADV
ftr-497	1395	2	,	,	PUNCT
ftr-497	1395	3	if	if	SCONJ
ftr-497	1395	4	the	the	DET
ftr-497	1395	5	consumption	consumption	NOUN
ftr-497	1395	6	of	of	ADP
ftr-497	1395	7	one	one	PRON
ftr-497	1395	8	's	's	PART
ftr-497	1395	9	own	own	ADJ
ftr-497	1395	10	wealth	wealth	NOUN
ftr-497	1395	11	were	be	AUX
ftr-497	1395	12	to	to	PART
ftr-497	1395	13	be	be	AUX
ftr-497	1395	14	viewed	view	VERB
ftr-497	1395	15	as	as	ADP
ftr-497	1395	16	an	an	DET
ftr-497	1395	17	event	event	NOUN
ftr-497	1395	18	that	that	PRON
ftr-497	1395	19	should	should	AUX
ftr-497	1395	20	trigger	trigger	VERB
ftr-497	1395	21	the	the	DET
ftr-497	1395	22	imposition	imposition	NOUN
ftr-497	1395	23	of	of	ADP
ftr-497	1395	24	transfer	transfer	NOUN
ftr-497	1395	25	tax	tax	NOUN
ftr-497	1395	26	,	,	PUNCT
ftr-497	1395	27	consumption	consumption	NOUN
ftr-497	1395	28	for	for	ADP
ftr-497	1395	29	the	the	DET
ftr-497	1395	30	benefit	benefit	NOUN
ftr-497	1395	31	of	of	ADP
ftr-497	1395	32	another	another	PRON
ftr-497	1395	33	,	,	PUNCT
ftr-497	1395	34	where	where	SCONJ
ftr-497	1395	35	the	the	DET
ftr-497	1395	36	value	value	NOUN
ftr-497	1395	37	obtained	obtain	VERB
ftr-497	1395	38	on	on	ADP
ftr-497	1395	39	account	account	NOUN
ftr-497	1395	40	of	of	ADP
ftr-497	1395	41	the	the	DET
ftr-497	1395	42	expenditure	expenditure	NOUN
ftr-497	1395	43	made	make	VERB
ftr-497	1395	44	is	be	AUX
ftr-497	1395	45	conferred	confer	VERB
ftr-497	1395	46	on	on	ADP
ftr-497	1395	47	another	another	PRON
ftr-497	1395	48	and	and	CCONJ
ftr-497	1395	49	the	the	DET
ftr-497	1395	50	wealthy	wealthy	ADJ
ftr-497	1395	51	person	person	NOUN
ftr-497	1395	52	gets	get	VERB
ftr-497	1395	53	nothing	nothing	PRON
ftr-497	1395	54	in	in	ADP
ftr-497	1395	55	return	return	NOUN
ftr-497	1395	56	,	,	PUNCT
ftr-497	1395	57	should	should	AUX
ftr-497	1395	58	be	be	AUX
ftr-497	1395	59	viewed	view	VERB
ftr-497	1395	60	as	as	ADP
ftr-497	1395	61	a	a	DET
ftr-497	1395	62	transfer	transfer	NOUN
ftr-497	1395	63	subject	subject	NOUN
ftr-497	1395	64	to	to	ADP
ftr-497	1395	65	transfer	transfer	NOUN
ftr-497	1395	66	tax	tax	NOUN
ftr-497	1395	67	.	.	PUNCT
ftr-497	1396	1	however	however	ADV
ftr-497	1396	2	,	,	PUNCT
ftr-497	1396	3	congress	congress	PROPN
ftr-497	1396	4	has	have	AUX
ftr-497	1396	5	not	not	PART
ftr-497	1396	6	taken	take	VERB
ftr-497	1396	7	its	its	PRON
ftr-497	1396	8	efforts	effort	NOUN
ftr-497	1396	9	to	to	PART
ftr-497	1396	10	break	break	VERB
ftr-497	1396	11	up	up	ADP
ftr-497	1396	12	concentrations	concentration	NOUN
ftr-497	1396	13	of	of	ADP
ftr-497	1396	14	wealth	wealth	NOUN
ftr-497	1396	15	through	through	ADP
ftr-497	1396	16	the	the	DET
ftr-497	1396	17	transfer	transfer	NOUN
ftr-497	1396	18	tax	tax	NOUN
ftr-497	1396	19	system	system	NOUN
ftr-497	1396	20	so	so	ADV
ftr-497	1396	21	far	far	ADV
ftr-497	1396	22	as	as	SCONJ
ftr-497	1396	23	to	to	PART
ftr-497	1396	24	tax	tax	VERB
ftr-497	1396	25	a	a	DET
ftr-497	1396	26	person	person	NOUN
ftr-497	1396	27	on	on	ADP
ftr-497	1396	28	the	the	DET
ftr-497	1396	29	consumption	consumption	NOUN
ftr-497	1396	30	of	of	ADP
ftr-497	1396	31	his	his	PRON
ftr-497	1396	32	own	own	ADJ
ftr-497	1396	33	wealth	wealth	NOUN
ftr-497	1396	34	.	.	PUNCT
ftr-497	1397	1	98	98	NUM
ftr-497	1397	2	instead	instead	ADV
ftr-497	1397	3	,	,	PUNCT
ftr-497	1397	4	the	the	DET
ftr-497	1397	5	transfer	transfer	NOUN
ftr-497	1397	6	tax	tax	NOUN
ftr-497	1397	7	scheme	scheme	NOUN
ftr-497	1397	8	that	that	SCONJ
ftr-497	1397	9	congress	congress	PROPN
ftr-497	1397	10	has	have	AUX
ftr-497	1397	11	adopted	adopt	VERB
ftr-497	1397	12	applies	apply	VERB
ftr-497	1397	13	only	only	ADV
ftr-497	1397	14	to	to	ADP
ftr-497	1397	15	transfers	transfer	NOUN
ftr-497	1397	16	to	to	ADP
ftr-497	1397	17	others	other	NOUN
ftr-497	1397	18	for	for	ADP
ftr-497	1397	19	less	less	ADJ
ftr-497	1397	20	than	than	ADP
ftr-497	1397	21	full	full	ADJ
ftr-497	1397	22	and	and	CCONJ
ftr-497	1397	23	adequate	adequate	ADJ
ftr-497	1397	24	consideratio	consideratio	NOUN
ftr-497	1397	25	.	.	PUNCT
ftr-497	1397	26	'	'	PUNCT
ftr-497	1398	1	9	9	NUM
ftr-497	1398	2	hence	hence	ADV
ftr-497	1398	3	,	,	PUNCT
ftr-497	1398	4	the	the	DET
ftr-497	1398	5	existing	exist	VERB
ftr-497	1398	6	transfer	transfer	NOUN
ftr-497	1398	7	tax	tax	NOUN
ftr-497	1398	8	system	system	NOUN
ftr-497	1398	9	breaks	break	VERB
ftr-497	1398	10	up	up	ADP
ftr-497	1398	11	concentrations	concentration	NOUN
ftr-497	1398	12	of	of	ADP
ftr-497	1398	13	wealth	wealth	NOUN
ftr-497	1398	14	by	by	ADP
ftr-497	1398	15	taxing	tax	VERB
ftr-497	1398	16	transfers	transfer	NOUN
ftr-497	1398	17	made	make	VERB
ftr-497	1398	18	to	to	ADP
ftr-497	1398	19	others	other	NOUN
ftr-497	1398	20	without	without	ADP
ftr-497	1398	21	consideration	consideration	NOUN
ftr-497	1398	22	.	.	PUNCT
ftr-497	1399	1	consumption	consumption	NOUN
ftr-497	1399	2	for	for	ADP
ftr-497	1399	3	oneself	oneself	PRON
ftr-497	1399	4	is	be	AUX
ftr-497	1399	5	,	,	PUNCT
ftr-497	1399	6	thus	thus	ADV
ftr-497	1399	7	,	,	PUNCT
ftr-497	1399	8	not	not	PART
ftr-497	1399	9	a	a	DET
ftr-497	1399	10	taxable	taxable	ADJ
ftr-497	1399	11	event	event	NOUN
ftr-497	1399	12	for	for	ADP
ftr-497	1399	13	transfer	transfer	NOUN
ftr-497	1399	14	tax	tax	NOUN
ftr-497	1399	15	purposes	purpose	NOUN
ftr-497	1399	16	,	,	PUNCT
ftr-497	1399	17	because	because	SCONJ
ftr-497	1399	18	the	the	DET
ftr-497	1399	19	wealthy	wealthy	ADJ
ftr-497	1399	20	person	person	NOUN
ftr-497	1399	21	gets	get	VERB
ftr-497	1399	22	value	value	NOUN
ftr-497	1399	23	back	back	ADV
ftr-497	1399	24	for	for	ADP
ftr-497	1399	25	that	that	DET
ftr-497	1399	26	given	give	VERB
ftr-497	1399	27	and	and	CCONJ
ftr-497	1399	28	also	also	ADV
ftr-497	1399	29	,	,	PUNCT
ftr-497	1399	30	through	through	ADP
ftr-497	1399	31	consumption	consumption	NOUN
ftr-497	1399	32	,	,	PUNCT
ftr-497	1399	33	contributes	contribute	VERB
ftr-497	1399	34	to	to	ADP
ftr-497	1399	35	the	the	DET
ftr-497	1399	36	breaking	breaking	NOUN
ftr-497	1399	37	up	up	ADP
ftr-497	1399	38	of	of	ADP
ftr-497	1399	39	his	his	PRON
ftr-497	1399	40	or	or	CCONJ
ftr-497	1399	41	her	her	PRON
ftr-497	1399	42	own	own	ADJ
ftr-497	1399	43	wealth	wealth	NOUN
ftr-497	1399	44	.	.	PUNCT
ftr-497	1400	1	plainly	plainly	ADV
ftr-497	1400	2	,	,	PUNCT
ftr-497	1400	3	this	this	PRON
ftr-497	1400	4	does	do	AUX
ftr-497	1400	5	not	not	PART
ftr-497	1400	6	mean	mean	VERB
ftr-497	1400	7	that	that	SCONJ
ftr-497	1400	8	consumption	consumption	NOUN
ftr-497	1400	9	for	for	ADP
ftr-497	1400	10	the	the	DET
ftr-497	1400	11	benefit	benefit	NOUN
ftr-497	1400	12	of	of	ADP
ftr-497	1400	13	another	another	PRON
ftr-497	1400	14	is	be	AUX
ftr-497	1400	15	outside	outside	ADP
ftr-497	1400	16	the	the	DET
ftr-497	1400	17	scope	scope	NOUN
ftr-497	1400	18	of	of	ADP
ftr-497	1400	19	the	the	DET
ftr-497	1400	20	transfer	transfer	NOUN
ftr-497	1400	21	tax	tax	NOUN
ftr-497	1400	22	system	system	NOUN
ftr-497	1400	23	.	.	PUNCT
ftr-497	1401	1	consumption	consumption	NOUN
ftr-497	1401	2	for	for	ADP
ftr-497	1401	3	the	the	DET
ftr-497	1401	4	benefit	benefit	NOUN
ftr-497	1401	5	of	of	ADP
ftr-497	1401	6	another	another	PRON
ftr-497	1401	7	undeniably	undeniably	ADV
ftr-497	1401	8	involves	involve	VERB
ftr-497	1401	9	a	a	DET
ftr-497	1401	10	transfer	transfer	NOUN
ftr-497	1401	11	to	to	ADP
ftr-497	1401	12	another	another	PRON
ftr-497	1401	13	for	for	ADP
ftr-497	1401	14	less	less	ADJ
ftr-497	1401	15	than	than	ADP
ftr-497	1401	16	full	full	ADJ
ftr-497	1401	17	consideration	consideration	NOUN
ftr-497	1401	18	.	.	PUNCT
ftr-497	1402	1	for	for	ADP
ftr-497	1402	2	example	example	NOUN
ftr-497	1402	3	,	,	PUNCT
ftr-497	1402	4	if	if	SCONJ
ftr-497	1402	5	,	,	PUNCT
ftr-497	1402	6	out	out	ADP
ftr-497	1402	7	of	of	ADP
ftr-497	1402	8	friendship	friendship	NOUN
ftr-497	1402	9	,	,	PUNCT
ftr-497	1402	10	x	x	PRON
ftr-497	1402	11	pays	pay	VERB
ftr-497	1402	12	for	for	SCONJ
ftr-497	1402	13	y	y	PROPN
ftr-497	1402	14	to	to	PART
ftr-497	1402	15	take	take	VERB
ftr-497	1402	16	the	the	DET
ftr-497	1402	17	paris	paris	PROPN
ftr-497	1402	18	trip	trip	NOUN
ftr-497	1402	19	described	describe	VERB
ftr-497	1402	20	above	above	ADV
ftr-497	1402	21	,	,	PUNCT
ftr-497	1402	22	x	x	PRON
ftr-497	1402	23	has	have	AUX
ftr-497	1402	24	transferred	transfer	VERB
ftr-497	1402	25	to	to	ADP
ftr-497	1402	26	y	y	PROPN
ftr-497	1402	27	a	a	DET
ftr-497	1402	28	benefit	benefit	NOUN
ftr-497	1402	29	equivalent	equivalent	ADJ
ftr-497	1402	30	to	to	ADP
ftr-497	1402	31	the	the	DET
ftr-497	1402	32	cash	cash	NOUN
ftr-497	1402	33	value	value	NOUN
ftr-497	1402	34	of	of	ADP
ftr-497	1402	35	y	y	PROPN
ftr-497	1402	36	's	's	PART
ftr-497	1402	37	expenses	expense	NOUN
ftr-497	1402	38	and	and	CCONJ
ftr-497	1402	39	has	have	AUX
ftr-497	1402	40	gotten	get	VERB
ftr-497	1402	41	no	no	DET
ftr-497	1402	42	benefit	benefit	NOUN
ftr-497	1402	43	in	in	ADP
ftr-497	1402	44	return	return	NOUN
ftr-497	1402	45	that	that	PRON
ftr-497	1402	46	could	could	AUX
ftr-497	1402	47	be	be	AUX
ftr-497	1402	48	198	198	NUM
ftr-497	1402	49	.	.	PUNCT
ftr-497	1403	1	certainly	certainly	ADV
ftr-497	1403	2	,	,	PUNCT
ftr-497	1403	3	there	there	PRON
ftr-497	1403	4	are	be	VERB
ftr-497	1403	5	various	various	ADJ
ftr-497	1403	6	taxes	taxis	NOUN
ftr-497	1403	7	that	that	PRON
ftr-497	1403	8	are	be	AUX
ftr-497	1403	9	more	more	ADV
ftr-497	1403	10	likely	likely	ADJ
ftr-497	1403	11	to	to	PART
ftr-497	1403	12	affect	affect	VERB
ftr-497	1403	13	a	a	DET
ftr-497	1403	14	wealthy	wealthy	ADJ
ftr-497	1403	15	person	person	NOUN
ftr-497	1403	16	than	than	ADP
ftr-497	1403	17	others	other	NOUN
ftr-497	1403	18	,	,	PUNCT
ftr-497	1403	19	such	such	ADJ
ftr-497	1403	20	as	as	ADP
ftr-497	1403	21	the	the	DET
ftr-497	1403	22	excise	excise	NOUN
ftr-497	1403	23	taxes	taxis	NOUN
ftr-497	1403	24	imposed	impose	VERB
ftr-497	1403	25	on	on	ADP
ftr-497	1403	26	the	the	DET
ftr-497	1403	27	purchase	purchase	NOUN
ftr-497	1403	28	of	of	ADP
ftr-497	1403	29	luxury	luxury	NOUN
ftr-497	1403	30	automobiles	automobile	NOUN
ftr-497	1403	31	,	,	PUNCT
ftr-497	1403	32	boats	boat	NOUN
ftr-497	1403	33	,	,	PUNCT
ftr-497	1403	34	planes	plane	NOUN
ftr-497	1403	35	,	,	PUNCT
ftr-497	1403	36	jewelry	jewelry	NOUN
ftr-497	1403	37	and	and	CCONJ
ftr-497	1403	38	furs	fur	NOUN
ftr-497	1403	39	.	.	PUNCT
ftr-497	1404	1	irc	irc	PROPN
ftr-497	1404	2	§	§	PROPN
ftr-497	1404	3	§	§	PROPN
ftr-497	1404	4	4001	4001	NUM
ftr-497	1404	5	-	-	SYM
ftr-497	1404	6	4007	4007	NUM
ftr-497	1404	7	.	.	PUNCT
ftr-497	1405	1	however	however	ADV
ftr-497	1405	2	.	.	PUNCT
ftr-497	1406	1	these	these	DET
ftr-497	1406	2	taxes	taxis	NOUN
ftr-497	1406	3	require	require	VERB
ftr-497	1406	4	the	the	DET
ftr-497	1406	5	purchase	purchase	NOUN
ftr-497	1406	6	of	of	ADP
ftr-497	1406	7	a	a	DET
ftr-497	1406	8	specific	specific	ADJ
ftr-497	1406	9	item	item	NOUN
ftr-497	1406	10	,	,	PUNCT
ftr-497	1406	11	not	not	PART
ftr-497	1406	12	the	the	DET
ftr-497	1406	13	general	general	ADJ
ftr-497	1406	14	consumption	consumption	NOUN
ftr-497	1406	15	of	of	ADP
ftr-497	1406	16	wealth	wealth	NOUN
ftr-497	1406	17	described	describe	VERB
ftr-497	1406	18	in	in	ADP
ftr-497	1406	19	the	the	DET
ftr-497	1406	20	example	example	NOUN
ftr-497	1406	21	.	.	PUNCT
ftr-497	1407	1	199	199	NUM
ftr-497	1407	2	.	.	PUNCT
ftr-497	1408	1	see	see	VERB
ftr-497	1408	2	supra	supra	PROPN
ftr-497	1408	3	note	note	VERB
ftr-497	1408	4	i	i	PRON
ftr-497	1408	5	and	and	CCONJ
ftr-497	1408	6	accompanying	accompany	VERB
ftr-497	1408	7	text	text	NOUN
ftr-497	1408	8	.	.	PUNCT
ftr-497	1409	1	19931	19931	NUM
ftr-497	1409	2	florida	florida	PROPN
ftr-497	1409	3	tax	tax	PROPN
ftr-497	1409	4	review	review	NOUN
ftr-497	1409	5	described	describe	VERB
ftr-497	1409	6	as	as	ADP
ftr-497	1409	7	having	have	VERB
ftr-497	1409	8	a	a	DET
ftr-497	1409	9	market	market	NOUN
ftr-497	1409	10	value	value	NOUN
ftr-497	1409	11	.	.	PUNCT
ftr-497	1410	1	3	3	X
ftr-497	1410	2	.	.	X
ftr-497	1410	3	when	when	SCONJ
ftr-497	1410	4	consumption	consumption	NOUN
ftr-497	1410	5	for	for	ADP
ftr-497	1410	6	another	another	PRON
ftr-497	1410	7	's	's	PART
ftr-497	1410	8	benefit	benefit	NOUN
ftr-497	1410	9	should	should	AUX
ftr-497	1410	10	be	be	AUX
ftr-497	1410	11	viewed	view	VERB
ftr-497	1410	12	as	as	ADP
ftr-497	1410	13	a	a	DET
ftr-497	1410	14	transfer	transfer	NOUN
ftr-497	1410	15	for	for	ADP
ftr-497	1410	16	transfer	transfer	NOUN
ftr-497	1410	17	tax	tax	NOUN
ftr-497	1410	18	purposes.-under	purposes.-under	NOUN
ftr-497	1410	19	what	what	DET
ftr-497	1410	20	circumstances	circumstance	NOUN
ftr-497	1410	21	,	,	PUNCT
ftr-497	1410	22	then	then	ADV
ftr-497	1410	23	,	,	PUNCT
ftr-497	1410	24	if	if	SCONJ
ftr-497	1410	25	any	any	PRON
ftr-497	1410	26	,	,	PUNCT
ftr-497	1410	27	should	should	AUX
ftr-497	1410	28	consumption	consumption	VERB
ftr-497	1410	29	for	for	ADP
ftr-497	1410	30	the	the	DET
ftr-497	1410	31	benefit	benefit	NOUN
ftr-497	1410	32	of	of	ADP
ftr-497	1410	33	another	another	PRON
ftr-497	1410	34	be	be	AUX
ftr-497	1410	35	treated	treat	VERB
ftr-497	1410	36	as	as	ADP
ftr-497	1410	37	excludible	excludible	ADJ
ftr-497	1410	38	from	from	ADP
ftr-497	1410	39	the	the	DET
ftr-497	1410	40	transfer	transfer	NOUN
ftr-497	1410	41	tax	tax	NOUN
ftr-497	1410	42	system	system	NOUN
ftr-497	1410	43	?	?	PUNCT
ftr-497	1411	1	in	in	ADP
ftr-497	1411	2	the	the	DET
ftr-497	1411	3	proposals	proposal	NOUN
ftr-497	1411	4	reviewed	review	VERB
ftr-497	1411	5	above	above	ADV
ftr-497	1411	6	,	,	PUNCT
ftr-497	1411	7	the	the	DET
ftr-497	1411	8	factors	factor	NOUN
ftr-497	1411	9	that	that	PRON
ftr-497	1411	10	are	be	AUX
ftr-497	1411	11	used	use	VERB
ftr-497	1411	12	to	to	PART
ftr-497	1411	13	determine	determine	VERB
ftr-497	1411	14	whether	whether	SCONJ
ftr-497	1411	15	consumption	consumption	NOUN
ftr-497	1411	16	for	for	ADP
ftr-497	1411	17	the	the	DET
ftr-497	1411	18	benefit	benefit	NOUN
ftr-497	1411	19	of	of	ADP
ftr-497	1411	20	another	another	PRON
ftr-497	1411	21	should	should	AUX
ftr-497	1411	22	be	be	AUX
ftr-497	1411	23	treated	treat	VERB
ftr-497	1411	24	as	as	ADP
ftr-497	1411	25	a	a	DET
ftr-497	1411	26	transfer	transfer	NOUN
ftr-497	1411	27	subject	subject	NOUN
ftr-497	1411	28	to	to	ADP
ftr-497	1411	29	transfer	transfer	NOUN
ftr-497	1411	30	tax	tax	NOUN
ftr-497	1411	31	are	be	AUX
ftr-497	1411	32	:	:	PUNCT
ftr-497	1411	33	(	(	PUNCT
ftr-497	1411	34	i	i	NOUN
ftr-497	1411	35	)	)	PUNCT
ftr-497	1411	36	the	the	DET
ftr-497	1411	37	relationship	relationship	NOUN
ftr-497	1411	38	of	of	ADP
ftr-497	1411	39	the	the	DET
ftr-497	1411	40	donor	donor	NOUN
ftr-497	1411	41	and	and	CCONJ
ftr-497	1411	42	the	the	DET
ftr-497	1411	43	donee	donee	NOUN
ftr-497	1411	44	(	(	PUNCT
ftr-497	1411	45	dependent	dependent	ADJ
ftr-497	1411	46	minor	minor	ADJ
ftr-497	1411	47	children	child	NOUN
ftr-497	1411	48	,	,	PUNCT
ftr-497	1411	49	residents	resident	NOUN
ftr-497	1411	50	of	of	ADP
ftr-497	1411	51	the	the	DET
ftr-497	1411	52	household	household	NOUN
ftr-497	1411	53	,	,	PUNCT
ftr-497	1411	54	persons	person	NOUN
ftr-497	1411	55	who	who	PRON
ftr-497	1411	56	are	be	AUX
ftr-497	1411	57	described	describe	VERB
ftr-497	1411	58	in	in	ADP
ftr-497	1411	59	section	section	NOUN
ftr-497	1411	60	152	152	NUM
ftr-497	1411	61	)	)	PUNCT
ftr-497	1411	62	;	;	PUNCT
ftr-497	1411	63	(	(	PUNCT
ftr-497	1411	64	ii	ii	NOUN
ftr-497	1411	65	)	)	PUNCT
ftr-497	1411	66	the	the	DET
ftr-497	1411	67	purpose	purpose	NOUN
ftr-497	1411	68	of	of	ADP
ftr-497	1411	69	the	the	DET
ftr-497	1411	70	consumption	consumption	NOUN
ftr-497	1411	71	(	(	PUNCT
ftr-497	1411	72	education	education	NOUN
ftr-497	1411	73	,	,	PUNCT
ftr-497	1411	74	medical	medical	ADJ
ftr-497	1411	75	care	care	NOUN
ftr-497	1411	76	,	,	PUNCT
ftr-497	1411	77	dental	dental	ADJ
ftr-497	1411	78	care	care	NOUN
ftr-497	1411	79	,	,	PUNCT
ftr-497	1411	80	food	food	NOUN
ftr-497	1411	81	,	,	PUNCT
ftr-497	1411	82	living	living	NOUN
ftr-497	1411	83	accommodations	accommodation	NOUN
ftr-497	1411	84	,	,	PUNCT
ftr-497	1411	85	etc	etc	X
ftr-497	1411	86	.	.	X
ftr-497	1411	87	)	)	PUNCT
ftr-497	1411	88	;	;	PUNCT
ftr-497	1411	89	(	(	PUNCT
ftr-497	1411	90	iii	iii	X
ftr-497	1411	91	)	)	PUNCT
ftr-497	1411	92	the	the	DET
ftr-497	1411	93	nature	nature	NOUN
ftr-497	1411	94	of	of	ADP
ftr-497	1411	95	the	the	DET
ftr-497	1411	96	asset	asset	NOUN
ftr-497	1411	97	or	or	CCONJ
ftr-497	1411	98	assets	asset	NOUN
ftr-497	1411	99	,	,	PUNCT
ftr-497	1411	100	if	if	SCONJ
ftr-497	1411	101	any	any	PRON
ftr-497	1411	102	,	,	PUNCT
ftr-497	1411	103	acquired	acquire	VERB
ftr-497	1411	104	as	as	ADP
ftr-497	1411	105	a	a	DET
ftr-497	1411	106	part	part	NOUN
ftr-497	1411	107	of	of	ADP
ftr-497	1411	108	the	the	DET
ftr-497	1411	109	consumption	consumption	NOUN
ftr-497	1411	110	(	(	PUNCT
ftr-497	1411	111	items	item	NOUN
ftr-497	1411	112	that	that	PRON
ftr-497	1411	113	will	will	AUX
ftr-497	1411	114	not	not	PART
ftr-497	1411	115	retain	retain	VERB
ftr-497	1411	116	a	a	DET
ftr-497	1411	117	significant	significant	ADJ
ftr-497	1411	118	value	value	NOUN
ftr-497	1411	119	one	one	NUM
ftr-497	1411	120	or	or	CCONJ
ftr-497	1411	121	two	two	NUM
ftr-497	1411	122	years	year	NOUN
ftr-497	1411	123	after	after	ADP
ftr-497	1411	124	the	the	DET
ftr-497	1411	125	transfer	transfer	NOUN
ftr-497	1411	126	)	)	PUNCT
ftr-497	1411	127	;	;	PUNCT
ftr-497	1411	128	and	and	CCONJ
ftr-497	1411	129	(	(	PUNCT
ftr-497	1411	130	iv	iv	X
ftr-497	1411	131	)	)	PUNCT
ftr-497	1411	132	the	the	DET
ftr-497	1411	133	amount	amount	NOUN
ftr-497	1411	134	involved	involve	VERB
ftr-497	1411	135	(	(	PUNCT
ftr-497	1411	136	the	the	DET
ftr-497	1411	137	"	"	PUNCT
ftr-497	1411	138	significant	significant	ADJ
ftr-497	1411	139	value	value	NOUN
ftr-497	1411	140	"	"	PUNCT
ftr-497	1411	141	limitation	limitation	NOUN
ftr-497	1411	142	set	set	VERB
ftr-497	1411	143	out	out	ADP
ftr-497	1411	144	in	in	ADP
ftr-497	1411	145	ray	ray	NOUN
ftr-497	1411	146	's	's	PART
ftr-497	1411	147	proposal	proposal	NOUN
ftr-497	1411	148	)	)	PUNCT
ftr-497	1411	149	.	.	PUNCT
ftr-497	1412	1	there	there	PRON
ftr-497	1412	2	is	be	VERB
ftr-497	1412	3	one	one	NUM
ftr-497	1412	4	factor	factor	NOUN
ftr-497	1412	5	not	not	PART
ftr-497	1412	6	specifically	specifically	ADV
ftr-497	1412	7	identified	identify	VERB
ftr-497	1412	8	in	in	ADP
ftr-497	1412	9	any	any	PRON
ftr-497	1412	10	of	of	ADP
ftr-497	1412	11	the	the	DET
ftr-497	1412	12	other	other	ADJ
ftr-497	1412	13	proposals	proposal	NOUN
ftr-497	1412	14	,	,	PUNCT
ftr-497	1412	15	but	but	CCONJ
ftr-497	1412	16	which	which	PRON
ftr-497	1412	17	relates	relate	VERB
ftr-497	1412	18	each	each	PRON
ftr-497	1412	19	of	of	ADP
ftr-497	1412	20	these	these	DET
ftr-497	1412	21	four	four	NUM
ftr-497	1412	22	factors	factor	NOUN
ftr-497	1412	23	.	.	PUNCT
ftr-497	1413	1	that	that	DET
ftr-497	1413	2	factor	factor	NOUN
ftr-497	1413	3	is	be	AUX
ftr-497	1413	4	whether	whether	SCONJ
ftr-497	1413	5	the	the	DET
ftr-497	1413	6	person	person	NOUN
ftr-497	1413	7	for	for	ADP
ftr-497	1413	8	whose	whose	DET
ftr-497	1413	9	benefit	benefit	NOUN
ftr-497	1413	10	the	the	DET
ftr-497	1413	11	consumption	consumption	NOUN
ftr-497	1413	12	occurs	occur	VERB
ftr-497	1413	13	is	be	AUX
ftr-497	1413	14	currently	currently	ADV
ftr-497	1413	15	able	able	ADJ
ftr-497	1413	16	,	,	PUNCT
ftr-497	1413	17	on	on	ADP
ftr-497	1413	18	account	account	NOUN
ftr-497	1413	19	of	of	ADP
ftr-497	1413	20	the	the	DET
ftr-497	1413	21	transfer	transfer	NOUN
ftr-497	1413	22	inherent	inherent	ADJ
ftr-497	1413	23	in	in	ADP
ftr-497	1413	24	the	the	DET
ftr-497	1413	25	consumption	consumption	NOUN
ftr-497	1413	26	,	,	PUNCT
ftr-497	1413	27	to	to	PART
ftr-497	1413	28	save	save	VERB
ftr-497	1413	29	or	or	CCONJ
ftr-497	1413	30	make	make	VERB
ftr-497	1413	31	other	other	ADJ
ftr-497	1413	32	use	use	NOUN
ftr-497	1413	33	of	of	ADP
ftr-497	1413	34	some	some	DET
ftr-497	1413	35	significant	significant	ADJ
ftr-497	1413	36	portion	portion	NOUN
ftr-497	1413	37	of	of	ADP
ftr-497	1413	38	the	the	DET
ftr-497	1413	39	amount	amount	NOUN
ftr-497	1413	40	expended	expend	VERB
ftr-497	1413	41	on	on	ADP
ftr-497	1413	42	the	the	DET
ftr-497	1413	43	consumption	consumption	NOUN
ftr-497	1413	44	.	.	PUNCT
ftr-497	1414	1	this	this	PRON
ftr-497	1414	2	is	be	AUX
ftr-497	1414	3	a	a	DET
ftr-497	1414	4	key	key	ADJ
ftr-497	1414	5	factor	factor	NOUN
ftr-497	1414	6	in	in	ADP
ftr-497	1414	7	determining	determine	VERB
ftr-497	1414	8	when	when	SCONJ
ftr-497	1414	9	consumption	consumption	NOUN
ftr-497	1414	10	for	for	ADP
ftr-497	1414	11	the	the	DET
ftr-497	1414	12	benefit	benefit	NOUN
ftr-497	1414	13	of	of	ADP
ftr-497	1414	14	another	another	PRON
ftr-497	1414	15	should	should	AUX
ftr-497	1414	16	be	be	AUX
ftr-497	1414	17	subject	subject	ADJ
ftr-497	1414	18	to	to	ADP
ftr-497	1414	19	transfer	transfer	NOUN
ftr-497	1414	20	tax	tax	NOUN
ftr-497	1414	21	.	.	PUNCT
ftr-497	1415	1	that	that	SCONJ
ftr-497	1415	2	it	it	PRON
ftr-497	1415	3	is	be	AUX
ftr-497	1415	4	a	a	DET
ftr-497	1415	5	key	key	ADJ
ftr-497	1415	6	factor	factor	NOUN
ftr-497	1415	7	can	can	AUX
ftr-497	1415	8	be	be	AUX
ftr-497	1415	9	demonstrated	demonstrate	VERB
ftr-497	1415	10	by	by	ADP
ftr-497	1415	11	considering	consider	VERB
ftr-497	1415	12	the	the	DET
ftr-497	1415	13	underlying	underlie	VERB
ftr-497	1415	14	reason	reason	NOUN
ftr-497	1415	15	for	for	ADP
ftr-497	1415	16	excluding	exclude	VERB
ftr-497	1415	17	from	from	ADP
ftr-497	1415	18	the	the	DET
ftr-497	1415	19	transfer	transfer	NOUN
ftr-497	1415	20	tax	tax	NOUN
ftr-497	1415	21	system	system	NOUN
ftr-497	1415	22	any	any	DET
ftr-497	1415	23	consumption	consumption	NOUN
ftr-497	1415	24	for	for	ADP
ftr-497	1415	25	the	the	DET
ftr-497	1415	26	benefit	benefit	NOUN
ftr-497	1415	27	of	of	ADP
ftr-497	1415	28	another	another	PRON
ftr-497	1415	29	.	.	PUNCT
ftr-497	1416	1	the	the	DET
ftr-497	1416	2	transfer	transfer	NOUN
ftr-497	1416	3	tax	tax	NOUN
ftr-497	1416	4	system	system	NOUN
ftr-497	1416	5	is	be	AUX
ftr-497	1416	6	designed	design	VERB
ftr-497	1416	7	to	to	PART
ftr-497	1416	8	impose	impose	VERB
ftr-497	1416	9	a	a	DET
ftr-497	1416	10	tax	tax	NOUN
ftr-497	1416	11	on	on	ADP
ftr-497	1416	12	the	the	DET
ftr-497	1416	13	transfer	transfer	NOUN
ftr-497	1416	14	of	of	ADP
ftr-497	1416	15	wealth	wealth	NOUN
ftr-497	1416	16	.	.	PUNCT
ftr-497	1417	1	while	while	SCONJ
ftr-497	1417	2	the	the	DET
ftr-497	1417	3	tax	tax	NOUN
ftr-497	1417	4	due	due	ADJ
ftr-497	1417	5	is	be	AUX
ftr-497	1417	6	measured	measure	VERB
ftr-497	1417	7	on	on	ADP
ftr-497	1417	8	the	the	DET
ftr-497	1417	9	basis	basis	NOUN
ftr-497	1417	10	of	of	ADP
ftr-497	1417	11	the	the	DET
ftr-497	1417	12	value	value	NOUN
ftr-497	1417	13	given	give	VERB
ftr-497	1417	14	up	up	ADP
ftr-497	1417	15	by	by	ADP
ftr-497	1417	16	the	the	DET
ftr-497	1417	17	donor	donor	NOUN
ftr-497	1417	18	,	,	PUNCT
ftr-497	1417	19	there	there	PRON
ftr-497	1417	20	must	must	AUX
ftr-497	1417	21	be	be	AUX
ftr-497	1417	22	a	a	DET
ftr-497	1417	23	transfer	transfer	NOUN
ftr-497	1417	24	for	for	SCONJ
ftr-497	1417	25	the	the	DET
ftr-497	1417	26	tax	tax	NOUN
ftr-497	1417	27	to	to	PART
ftr-497	1417	28	apply	apply	VERB
ftr-497	1417	29	.	.	PUNCT
ftr-497	1418	1	the	the	DET
ftr-497	1418	2	basis	basis	NOUN
ftr-497	1418	3	for	for	ADP
ftr-497	1418	4	treating	treat	VERB
ftr-497	1418	5	consumption	consumption	NOUN
ftr-497	1418	6	for	for	ADP
ftr-497	1418	7	the	the	DET
ftr-497	1418	8	benefit	benefit	NOUN
ftr-497	1418	9	of	of	ADP
ftr-497	1418	10	another	another	PRON
ftr-497	1418	11	as	as	ADP
ftr-497	1418	12	not	not	PART
ftr-497	1418	13	a	a	DET
ftr-497	1418	14	transfer	transfer	NOUN
ftr-497	1418	15	tax	tax	NOUN
ftr-497	1418	16	event	event	NOUN
ftr-497	1418	17	is	be	AUX
ftr-497	1418	18	that	that	SCONJ
ftr-497	1418	19	nothing	nothing	PRON
ftr-497	1418	20	of	of	ADP
ftr-497	1418	21	material	material	NOUN
ftr-497	1418	22	value	value	NOUN
ftr-497	1418	23	exists	exist	VERB
ftr-497	1418	24	within	within	ADP
ftr-497	1418	25	some	some	DET
ftr-497	1418	26	short	short	ADJ
ftr-497	1418	27	period	period	NOUN
ftr-497	1418	28	after	after	SCONJ
ftr-497	1418	29	the	the	DET
ftr-497	1418	30	expenditure	expenditure	NOUN
ftr-497	1418	31	occurs	occur	VERB
ftr-497	1418	32	;	;	PUNCT
ftr-497	1418	33	it	it	PRON
ftr-497	1418	34	is	be	AUX
ftr-497	1418	35	as	as	SCONJ
ftr-497	1418	36	if	if	SCONJ
ftr-497	1418	37	no	no	DET
ftr-497	1418	38	transfer	transfer	NOUN
ftr-497	1418	39	occurred	occur	VERB
ftr-497	1418	40	.	.	PUNCT
ftr-497	1419	1	"r	"r	NOUN
ftr-497	1419	2	°	°	PRON
ftr-497	1419	3	accordingly	accordingly	ADV
ftr-497	1419	4	,	,	PUNCT
ftr-497	1419	5	if	if	SCONJ
ftr-497	1419	6	substance	substance	NOUN
ftr-497	1419	7	is	be	AUX
ftr-497	1419	8	to	to	PART
ftr-497	1419	9	prevail	prevail	VERB
ftr-497	1419	10	over	over	ADP
ftr-497	1419	11	form	form	NOUN
ftr-497	1419	12	,	,	PUNCT
ftr-497	1419	13	the	the	DET
ftr-497	1419	14	transfer	transfer	NOUN
ftr-497	1419	15	tax	tax	NOUN
ftr-497	1419	16	should	should	AUX
ftr-497	1419	17	not	not	PART
ftr-497	1419	18	apply	apply	VERB
ftr-497	1419	19	because	because	SCONJ
ftr-497	1419	20	the	the	DET
ftr-497	1419	21	wealth	wealth	NOUN
ftr-497	1419	22	is	be	AUX
ftr-497	1419	23	gone	go	VERB
ftr-497	1419	24	-	-	PUNCT
ftr-497	1419	25	consumed	consume	VERB
ftr-497	1419	26	-	-	PUNCT
ftr-497	1419	27	not	not	PART
ftr-497	1419	28	transferred	transfer	VERB
ftr-497	1419	29	.	.	PUNCT
ftr-497	1420	1	however	however	ADV
ftr-497	1420	2	,	,	PUNCT
ftr-497	1420	3	if	if	SCONJ
ftr-497	1420	4	the	the	DET
ftr-497	1420	5	donee	donee	NOUN
ftr-497	1420	6	is	be	AUX
ftr-497	1420	7	200	200	NUM
ftr-497	1420	8	.	.	PUNCT
ftr-497	1421	1	gutman	gutman	NOUN
ftr-497	1421	2	makes	make	VERB
ftr-497	1421	3	reference	reference	NOUN
ftr-497	1421	4	to	to	ADP
ftr-497	1421	5	this	this	DET
ftr-497	1421	6	analysis	analysis	NOUN
ftr-497	1421	7	where	where	SCONJ
ftr-497	1421	8	he	he	PRON
ftr-497	1421	9	states	state	VERB
ftr-497	1421	10	,	,	PUNCT
ftr-497	1421	11	"	"	PUNCT
ftr-497	1421	12	others	other	NOUN
ftr-497	1421	13	would	would	AUX
ftr-497	1421	14	assert	assert	VERB
ftr-497	1421	15	that	that	SCONJ
ftr-497	1421	16	although	although	SCONJ
ftr-497	1421	17	transferees	transferee	NOUN
ftr-497	1421	18	derive	derive	VERB
ftr-497	1421	19	benefit	benefit	NOUN
ftr-497	1421	20	from	from	ADP
ftr-497	1421	21	such	such	ADJ
ftr-497	1421	22	payments	payment	NOUN
ftr-497	1421	23	,	,	PUNCT
ftr-497	1421	24	the	the	DET
ftr-497	1421	25	payments	payment	NOUN
ftr-497	1421	26	are	be	AUX
ftr-497	1421	27	more	more	ADV
ftr-497	1421	28	properly	properly	ADV
ftr-497	1421	29	viewed	view	VERB
ftr-497	1421	30	as	as	ADP
ftr-497	1421	31	consumption	consumption	NOUN
ftr-497	1421	32	by	by	ADP
ftr-497	1421	33	the	the	DET
ftr-497	1421	34	transferor	transferor	NOUN
ftr-497	1421	35	with	with	ADP
ftr-497	1421	36	the	the	DET
ftr-497	1421	37	result	result	NOUN
ftr-497	1421	38	that	that	SCONJ
ftr-497	1421	39	no	no	DET
ftr-497	1421	40	'	'	PUNCT
ftr-497	1421	41	transfer	transfer	NOUN
ftr-497	1421	42	'	'	PUNCT
ftr-497	1421	43	has	have	AUX
ftr-497	1421	44	occurred	occur	VERB
ftr-497	1421	45	.	.	PUNCT
ftr-497	1421	46	"	"	PUNCT
ftr-497	1422	1	gutman	gutman	NOUN
ftr-497	1422	2	,	,	PUNCT
ftr-497	1422	3	supra	supra	PROPN
ftr-497	1422	4	note	note	PROPN
ftr-497	1422	5	170	170	NUM
ftr-497	1422	6	,	,	PUNCT
ftr-497	1422	7	at	at	ADP
ftr-497	1422	8	1241	1241	NUM
ftr-497	1422	9	,	,	PUNCT
ftr-497	1422	10	n.168	n.168	NOUN
ftr-497	1422	11	.	.	PUNCT
ftr-497	1423	1	although	although	SCONJ
ftr-497	1423	2	this	this	DET
ftr-497	1423	3	statement	statement	NOUN
ftr-497	1423	4	was	be	AUX
ftr-497	1423	5	made	make	VERB
ftr-497	1423	6	in	in	ADP
ftr-497	1423	7	the	the	DET
ftr-497	1423	8	context	context	NOUN
ftr-497	1423	9	of	of	ADP
ftr-497	1423	10	a	a	DET
ftr-497	1423	11	discussion	discussion	NOUN
ftr-497	1423	12	of	of	ADP
ftr-497	1423	13	transfers	transfer	NOUN
ftr-497	1423	14	in	in	ADP
ftr-497	1423	15	satisfaction	satisfaction	NOUN
ftr-497	1423	16	of	of	ADP
ftr-497	1423	17	an	an	DET
ftr-497	1423	18	obligation	obligation	NOUN
ftr-497	1423	19	of	of	ADP
ftr-497	1423	20	support	support	NOUN
ftr-497	1423	21	,	,	PUNCT
ftr-497	1423	22	the	the	DET
ftr-497	1423	23	same	same	ADJ
ftr-497	1423	24	analysis	analysis	NOUN
ftr-497	1423	25	would	would	AUX
ftr-497	1423	26	seem	seem	VERB
ftr-497	1423	27	applicable	applicable	ADJ
ftr-497	1423	28	to	to	ADP
ftr-497	1423	29	consumptive	consumptive	ADJ
ftr-497	1423	30	transfers	transfer	NOUN
ftr-497	1423	31	that	that	PRON
ftr-497	1423	32	are	be	AUX
ftr-497	1423	33	not	not	PART
ftr-497	1423	34	in	in	ADP
ftr-497	1423	35	satisfaction	satisfaction	NOUN
ftr-497	1423	36	of	of	ADP
ftr-497	1423	37	an	an	DET
ftr-497	1423	38	obligation	obligation	NOUN
ftr-497	1423	39	as	as	ADV
ftr-497	1423	40	well	well	ADV
ftr-497	1423	41	.	.	PUNCT
ftr-497	1424	1	while	while	SCONJ
ftr-497	1424	2	it	it	PRON
ftr-497	1424	3	can	can	AUX
ftr-497	1424	4	be	be	AUX
ftr-497	1424	5	argued	argue	VERB
ftr-497	1424	6	that	that	SCONJ
ftr-497	1424	7	a	a	DET
ftr-497	1424	8	transfer	transfer	NOUN
ftr-497	1424	9	occurred	occur	VERB
ftr-497	1424	10	and	and	CCONJ
ftr-497	1424	11	should	should	AUX
ftr-497	1424	12	be	be	AUX
ftr-497	1424	13	treated	treat	VERB
ftr-497	1424	14	as	as	SCONJ
ftr-497	1424	15	though	though	SCONJ
ftr-497	1424	16	the	the	DET
ftr-497	1424	17	donor	donor	NOUN
ftr-497	1424	18	gave	give	VERB
ftr-497	1424	19	cash	cash	NOUN
ftr-497	1424	20	to	to	ADP
ftr-497	1424	21	the	the	DET
ftr-497	1424	22	donee	donee	NOUN
ftr-497	1424	23	,	,	PUNCT
ftr-497	1424	24	who	who	PRON
ftr-497	1424	25	then	then	ADV
ftr-497	1424	26	consumed	consume	VERB
ftr-497	1424	27	the	the	DET
ftr-497	1424	28	cash	cash	NOUN
ftr-497	1424	29	in	in	SCONJ
ftr-497	1424	30	whatever	whatever	DET
ftr-497	1424	31	expenditure	expenditure	NOUN
ftr-497	1424	32	actually	actually	ADV
ftr-497	1424	33	occurred	occur	VERB
ftr-497	1424	34	,	,	PUNCT
ftr-497	1424	35	this	this	DET
ftr-497	1424	36	argument	argument	NOUN
ftr-497	1424	37	ignores	ignore	VERB
ftr-497	1424	38	the	the	DET
ftr-497	1424	39	most	most	ADV
ftr-497	1424	40	essential	essential	ADJ
ftr-497	1424	41	point	point	NOUN
ftr-497	1424	42	.	.	PUNCT
ftr-497	1425	1	whether	whether	SCONJ
ftr-497	1425	2	the	the	DET
ftr-497	1425	3	donor	donor	NOUN
ftr-497	1425	4	or	or	CCONJ
ftr-497	1425	5	donee	donee	NOUN
ftr-497	1425	6	is	be	AUX
ftr-497	1425	7	viewed	view	VERB
ftr-497	1425	8	as	as	ADP
ftr-497	1425	9	expending	expend	VERB
ftr-497	1425	10	the	the	DET
ftr-497	1425	11	value	value	NOUN
ftr-497	1425	12	,	,	PUNCT
ftr-497	1425	13	that	that	DET
ftr-497	1425	14	value	value	NOUN
ftr-497	1425	15	is	be	AUX
ftr-497	1425	16	gone	go	VERB
ftr-497	1425	17	and	and	CCONJ
ftr-497	1425	18	should	should	AUX
ftr-497	1425	19	,	,	PUNCT
ftr-497	1425	20	therefore	therefore	ADV
ftr-497	1425	21	,	,	PUNCT
ftr-497	1425	22	escape	escape	VERB
ftr-497	1425	23	the	the	DET
ftr-497	1425	24	transfer	transfer	NOUN
ftr-497	1425	25	tax	tax	NOUN
ftr-497	1425	26	system	system	NOUN
ftr-497	1425	27	because	because	SCONJ
ftr-497	1425	28	there	there	PRON
ftr-497	1425	29	was	be	VERB
ftr-497	1425	30	no	no	DET
ftr-497	1425	31	lasting	last	VERB
ftr-497	1425	32	transfer	transfer	NOUN
ftr-497	1425	33	.	.	PUNCT
ftr-497	1426	1	[	[	X
ftr-497	1426	2	vol	vol	NOUN
ftr-497	1426	3	1:7	1:7	NUM
ftr-497	1426	4	should	should	AUX
ftr-497	1426	5	we	we	PRON
ftr-497	1426	6	give	give	VERB
ftr-497	1426	7	away	away	ADP
ftr-497	1426	8	the	the	DET
ftr-497	1426	9	atnual	atnual	ADJ
ftr-497	1426	10	erclusion	erclusion	NOUN
ftr-497	1426	11	?	?	PUNCT
ftr-497	1427	1	thereby	thereby	ADV
ftr-497	1427	2	enabled	enable	VERB
ftr-497	1427	3	,	,	PUNCT
ftr-497	1427	4	at	at	ADP
ftr-497	1427	5	some	some	DET
ftr-497	1427	6	point	point	NOUN
ftr-497	1427	7	in	in	ADP
ftr-497	1427	8	time	time	NOUN
ftr-497	1427	9	reasonably	reasonably	ADV
ftr-497	1427	10	close	close	ADJ
ftr-497	1427	11	to	to	ADP
ftr-497	1427	12	the	the	DET
ftr-497	1427	13	time	time	NOUN
ftr-497	1427	14	of	of	ADP
ftr-497	1427	15	the	the	DET
ftr-497	1427	16	transfer	transfer	NOUN
ftr-497	1427	17	,	,	PUNCT
ftr-497	1427	18	to	to	PART
ftr-497	1427	19	accumulate	accumulate	VERB
ftr-497	1427	20	or	or	CCONJ
ftr-497	1427	21	make	make	VERB
ftr-497	1427	22	other	other	ADJ
ftr-497	1427	23	use	use	NOUN
ftr-497	1427	24	of	of	ADP
ftr-497	1427	25	his	his	PRON
ftr-497	1427	26	or	or	CCONJ
ftr-497	1427	27	her	her	PRON
ftr-497	1427	28	own	own	ADJ
ftr-497	1427	29	wealth	wealth	NOUN
ftr-497	1427	30	because	because	SCONJ
ftr-497	1427	31	of	of	ADP
ftr-497	1427	32	the	the	DET
ftr-497	1427	33	transfer	transfer	NOUN
ftr-497	1427	34	,	,	PUNCT
ftr-497	1427	35	then	then	ADV
ftr-497	1427	36	there	there	PRON
ftr-497	1427	37	has	have	AUX
ftr-497	1427	38	been	be	AUX
ftr-497	1427	39	a	a	DET
ftr-497	1427	40	lasting	last	VERB
ftr-497	1427	41	transfer	transfer	NOUN
ftr-497	1427	42	of	of	ADP
ftr-497	1427	43	wealth	wealth	NOUN
ftr-497	1427	44	to	to	PART
ftr-497	1427	45	which	which	PRON
ftr-497	1427	46	the	the	DET
ftr-497	1427	47	transfer	transfer	NOUN
ftr-497	1427	48	tax	tax	NOUN
ftr-497	1427	49	system	system	NOUN
ftr-497	1427	50	should	should	AUX
ftr-497	1427	51	apply	apply	VERB
ftr-497	1427	52	.	.	PUNCT
ftr-497	1428	1	each	each	PRON
ftr-497	1428	2	of	of	ADP
ftr-497	1428	3	the	the	DET
ftr-497	1428	4	four	four	NUM
ftr-497	1428	5	factors	factor	NOUN
ftr-497	1428	6	listed	list	VERB
ftr-497	1428	7	above	above	ADV
ftr-497	1428	8	,	,	PUNCT
ftr-497	1428	9	relationship	relationship	NOUN
ftr-497	1428	10	of	of	ADP
ftr-497	1428	11	donor	donor	NOUN
ftr-497	1428	12	and	and	CCONJ
ftr-497	1428	13	donee	donee	NOUN
ftr-497	1428	14	,	,	PUNCT
ftr-497	1428	15	purpose	purpose	NOUN
ftr-497	1428	16	of	of	ADP
ftr-497	1428	17	transfer	transfer	NOUN
ftr-497	1428	18	,	,	PUNCT
ftr-497	1428	19	assets	asset	NOUN
ftr-497	1428	20	acquired	acquire	VERB
ftr-497	1428	21	,	,	PUNCT
ftr-497	1428	22	and	and	CCONJ
ftr-497	1428	23	amount	amount	NOUN
ftr-497	1428	24	transferred	transfer	VERB
ftr-497	1428	25	,	,	PUNCT
ftr-497	1428	26	can	can	AUX
ftr-497	1428	27	be	be	AUX
ftr-497	1428	28	justified	justify	VERB
ftr-497	1428	29	on	on	ADP
ftr-497	1428	30	the	the	DET
ftr-497	1428	31	basis	basis	NOUN
ftr-497	1428	32	that	that	SCONJ
ftr-497	1428	33	they	they	PRON
ftr-497	1428	34	frequently	frequently	ADV
ftr-497	1428	35	,	,	PUNCT
ftr-497	1428	36	alone	alone	ADV
ftr-497	1428	37	or	or	CCONJ
ftr-497	1428	38	in	in	ADP
ftr-497	1428	39	combination	combination	NOUN
ftr-497	1428	40	,	,	PUNCT
ftr-497	1428	41	provide	provide	VERB
ftr-497	1428	42	some	some	DET
ftr-497	1428	43	information	information	NOUN
ftr-497	1428	44	about	about	ADP
ftr-497	1428	45	the	the	DET
ftr-497	1428	46	probability	probability	NOUN
ftr-497	1428	47	that	that	SCONJ
ftr-497	1428	48	the	the	DET
ftr-497	1428	49	beneficiary	beneficiary	NOUN
ftr-497	1428	50	of	of	ADP
ftr-497	1428	51	the	the	DET
ftr-497	1428	52	consumption	consumption	NOUN
ftr-497	1428	53	is	be	AUX
ftr-497	1428	54	likely	likely	ADJ
ftr-497	1428	55	to	to	PART
ftr-497	1428	56	be	be	AUX
ftr-497	1428	57	able	able	ADJ
ftr-497	1428	58	to	to	PART
ftr-497	1428	59	save	save	VERB
ftr-497	1428	60	or	or	CCONJ
ftr-497	1428	61	make	make	VERB
ftr-497	1428	62	some	some	DET
ftr-497	1428	63	other	other	ADJ
ftr-497	1428	64	use	use	NOUN
ftr-497	1428	65	of	of	ADP
ftr-497	1428	66	some	some	DET
ftr-497	1428	67	significant	significant	ADJ
ftr-497	1428	68	amount	amount	NOUN
ftr-497	1428	69	on	on	ADP
ftr-497	1428	70	account	account	NOUN
ftr-497	1428	71	of	of	ADP
ftr-497	1428	72	the	the	DET
ftr-497	1428	73	consumption	consumption	NOUN
ftr-497	1428	74	for	for	ADP
ftr-497	1428	75	his	his	PRON
ftr-497	1428	76	or	or	CCONJ
ftr-497	1428	77	her	her	PRON
ftr-497	1428	78	benefit	benefit	NOUN
ftr-497	1428	79	.	.	PUNCT
ftr-497	1429	1	none	none	NOUN
ftr-497	1429	2	of	of	ADP
ftr-497	1429	3	the	the	DET
ftr-497	1429	4	four	four	NUM
ftr-497	1429	5	is	be	AUX
ftr-497	1429	6	a	a	DET
ftr-497	1429	7	very	very	ADV
ftr-497	1429	8	precise	precise	ADJ
ftr-497	1429	9	analytical	analytical	ADJ
ftr-497	1429	10	tool	tool	NOUN
ftr-497	1429	11	,	,	PUNCT
ftr-497	1429	12	but	but	CCONJ
ftr-497	1429	13	they	they	PRON
ftr-497	1429	14	are	be	AUX
ftr-497	1429	15	probably	probably	ADV
ftr-497	1429	16	the	the	DET
ftr-497	1429	17	best	good	ADJ
ftr-497	1429	18	that	that	PRON
ftr-497	1429	19	can	can	AUX
ftr-497	1429	20	be	be	AUX
ftr-497	1429	21	done	do	VERB
ftr-497	1429	22	and	and	CCONJ
ftr-497	1429	23	keep	keep	VERB
ftr-497	1429	24	the	the	DET
ftr-497	1429	25	law	law	NOUN
ftr-497	1429	26	administrable	administrable	ADJ
ftr-497	1429	27	.	.	PUNCT
ftr-497	1430	1	for	for	ADP
ftr-497	1430	2	example	example	NOUN
ftr-497	1430	3	,	,	PUNCT
ftr-497	1430	4	the	the	DET
ftr-497	1430	5	descriptive	descriptive	ADJ
ftr-497	1430	6	relationship	relationship	NOUN
ftr-497	1430	7	between	between	ADP
ftr-497	1430	8	a	a	DET
ftr-497	1430	9	donor	donor	NOUN
ftr-497	1430	10	and	and	CCONJ
ftr-497	1430	11	donee	donee	NOUN
ftr-497	1430	12	may	may	AUX
ftr-497	1430	13	appropriately	appropriately	ADV
ftr-497	1430	14	be	be	AUX
ftr-497	1430	15	considered	consider	VERB
ftr-497	1430	16	in	in	ADP
ftr-497	1430	17	deciding	decide	VERB
ftr-497	1430	18	whether	whether	SCONJ
ftr-497	1430	19	to	to	PART
ftr-497	1430	20	exempt	exempt	VERB
ftr-497	1430	21	a	a	DET
ftr-497	1430	22	consumptive	consumptive	ADJ
ftr-497	1430	23	transfer	transfer	NOUN
ftr-497	1430	24	for	for	ADP
ftr-497	1430	25	the	the	DET
ftr-497	1430	26	benefit	benefit	NOUN
ftr-497	1430	27	of	of	ADP
ftr-497	1430	28	the	the	DET
ftr-497	1430	29	donee	donee	NOUN
ftr-497	1430	30	.	.	PUNCT
ftr-497	1431	1	it	it	PRON
ftr-497	1431	2	is	be	AUX
ftr-497	1431	3	reasonable	reasonable	ADJ
ftr-497	1431	4	to	to	PART
ftr-497	1431	5	assume	assume	VERB
ftr-497	1431	6	that	that	SCONJ
ftr-497	1431	7	minors	minor	NOUN
ftr-497	1431	8	do	do	AUX
ftr-497	1431	9	not	not	PART
ftr-497	1431	10	have	have	VERB
ftr-497	1431	11	other	other	ADJ
ftr-497	1431	12	resources	resource	NOUN
ftr-497	1431	13	they	they	PRON
ftr-497	1431	14	control	control	VERB
ftr-497	1431	15	,	,	PUNCT
ftr-497	1431	16	and	and	CCONJ
ftr-497	1431	17	therefore	therefore	ADV
ftr-497	1431	18	a	a	DET
ftr-497	1431	19	minor	minor	ADJ
ftr-497	1431	20	donee	donee	NOUN
ftr-497	1431	21	is	be	AUX
ftr-497	1431	22	unlikely	unlikely	ADJ
ftr-497	1431	23	to	to	PART
ftr-497	1431	24	be	be	AUX
ftr-497	1431	25	able	able	ADJ
ftr-497	1431	26	to	to	PART
ftr-497	1431	27	use	use	VERB
ftr-497	1431	28	the	the	DET
ftr-497	1431	29	consumptive	consumptive	ADJ
ftr-497	1431	30	transfer	transfer	NOUN
ftr-497	1431	31	to	to	PART
ftr-497	1431	32	allow	allow	VERB
ftr-497	1431	33	him	he	PRON
ftr-497	1431	34	or	or	CCONJ
ftr-497	1431	35	her	she	PRON
ftr-497	1431	36	to	to	PART
ftr-497	1431	37	save	save	VERB
ftr-497	1431	38	some	some	DET
ftr-497	1431	39	amount	amount	NOUN
ftr-497	1431	40	of	of	ADP
ftr-497	1431	41	his	his	PRON
ftr-497	1431	42	or	or	CCONJ
ftr-497	1431	43	her	her	PRON
ftr-497	1431	44	own	own	ADJ
ftr-497	1431	45	wealth	wealth	NOUN
ftr-497	1431	46	.	.	PUNCT
ftr-497	1432	1	hence	hence	ADV
ftr-497	1432	2	,	,	PUNCT
ftr-497	1432	3	where	where	SCONJ
ftr-497	1432	4	a	a	DET
ftr-497	1432	5	consumptive	consumptive	ADJ
ftr-497	1432	6	transfer	transfer	NOUN
ftr-497	1432	7	for	for	ADP
ftr-497	1432	8	the	the	DET
ftr-497	1432	9	benefit	benefit	NOUN
ftr-497	1432	10	of	of	ADP
ftr-497	1432	11	a	a	DET
ftr-497	1432	12	minor	minor	ADJ
ftr-497	1432	13	child	child	NOUN
ftr-497	1432	14	occurs	occur	VERB
ftr-497	1432	15	,	,	PUNCT
ftr-497	1432	16	there	there	PRON
ftr-497	1432	17	is	be	VERB
ftr-497	1432	18	usually	usually	ADV
ftr-497	1432	19	real	real	ADJ
ftr-497	1432	20	consumption	consumption	NOUN
ftr-497	1432	21	of	of	ADP
ftr-497	1432	22	the	the	DET
ftr-497	1432	23	wealth.20	wealth.20	NOUN
ftr-497	1432	24	'	'	PUNCT
ftr-497	1432	25	this	this	DET
ftr-497	1432	26	argument	argument	NOUN
ftr-497	1432	27	is	be	AUX
ftr-497	1432	28	less	less	ADV
ftr-497	1432	29	compelling	compelling	ADJ
ftr-497	1432	30	when	when	SCONJ
ftr-497	1432	31	the	the	DET
ftr-497	1432	32	donee	donee	NOUN
ftr-497	1432	33	is	be	AUX
ftr-497	1432	34	an	an	DET
ftr-497	1432	35	adult	adult	NOUN
ftr-497	1432	36	.	.	PUNCT
ftr-497	1433	1	in	in	ADP
ftr-497	1433	2	such	such	ADJ
ftr-497	1433	3	case	case	NOUN
ftr-497	1433	4	,	,	PUNCT
ftr-497	1433	5	there	there	PRON
ftr-497	1433	6	is	be	VERB
ftr-497	1433	7	a	a	DET
ftr-497	1433	8	much	much	ADV
ftr-497	1433	9	greater	great	ADJ
ftr-497	1433	10	chance	chance	NOUN
ftr-497	1433	11	that	that	SCONJ
ftr-497	1433	12	the	the	DET
ftr-497	1433	13	consumptive	consumptive	ADJ
ftr-497	1433	14	transfer	transfer	NOUN
ftr-497	1433	15	will	will	AUX
ftr-497	1433	16	permit	permit	VERB
ftr-497	1433	17	the	the	DET
ftr-497	1433	18	donee	donee	NOUN
ftr-497	1433	19	to	to	PART
ftr-497	1433	20	accumulate	accumulate	VERB
ftr-497	1433	21	wealth	wealth	NOUN
ftr-497	1433	22	of	of	ADP
ftr-497	1433	23	his	his	PRON
ftr-497	1433	24	or	or	CCONJ
ftr-497	1433	25	her	her	PRON
ftr-497	1433	26	own	own	ADJ
ftr-497	1433	27	.	.	PUNCT
ftr-497	1434	1	accordingly	accordingly	ADV
ftr-497	1434	2	,	,	PUNCT
ftr-497	1434	3	greater	great	ADJ
ftr-497	1434	4	restrictions	restriction	NOUN
ftr-497	1434	5	on	on	ADP
ftr-497	1434	6	what	what	PRON
ftr-497	1434	7	appear	appear	VERB
ftr-497	1434	8	to	to	PART
ftr-497	1434	9	be	be	AUX
ftr-497	1434	10	consumptive	consumptive	ADJ
ftr-497	1434	11	transfers	transfer	NOUN
ftr-497	1434	12	in	in	ADP
ftr-497	1434	13	favor	favor	NOUN
ftr-497	1434	14	of	of	ADP
ftr-497	1434	15	adults	adult	NOUN
ftr-497	1434	16	are	be	AUX
ftr-497	1434	17	appropriate	appropriate	ADJ
ftr-497	1434	18	.	.	PUNCT
ftr-497	1435	1	the	the	DET
ftr-497	1435	2	purposes	purpose	NOUN
ftr-497	1435	3	of	of	ADP
ftr-497	1435	4	a	a	DET
ftr-497	1435	5	consumptive	consumptive	ADJ
ftr-497	1435	6	transfer	transfer	NOUN
ftr-497	1435	7	may	may	AUX
ftr-497	1435	8	also	also	ADV
ftr-497	1435	9	affect	affect	VERB
ftr-497	1435	10	the	the	DET
ftr-497	1435	11	judgment	judgment	NOUN
ftr-497	1435	12	of	of	ADP
ftr-497	1435	13	whether	whether	SCONJ
ftr-497	1435	14	the	the	DET
ftr-497	1435	15	transfer	transfer	NOUN
ftr-497	1435	16	will	will	AUX
ftr-497	1435	17	result	result	VERB
ftr-497	1435	18	in	in	ADP
ftr-497	1435	19	accumulation	accumulation	NOUN
ftr-497	1435	20	of	of	ADP
ftr-497	1435	21	wealth	wealth	NOUN
ftr-497	1435	22	.	.	PUNCT
ftr-497	1436	1	for	for	ADP
ftr-497	1436	2	example	example	NOUN
ftr-497	1436	3	,	,	PUNCT
ftr-497	1436	4	it	it	PRON
ftr-497	1436	5	is	be	AUX
ftr-497	1436	6	probably	probably	ADV
ftr-497	1436	7	true	true	ADJ
ftr-497	1436	8	that	that	SCONJ
ftr-497	1436	9	most	most	ADJ
ftr-497	1436	10	students	student	NOUN
ftr-497	1436	11	,	,	PUNCT
ftr-497	1436	12	even	even	ADV
ftr-497	1436	13	those	those	PRON
ftr-497	1436	14	in	in	ADP
ftr-497	1436	15	graduate	graduate	NOUN
ftr-497	1436	16	and	and	CCONJ
ftr-497	1436	17	postgraduate	postgraduate	NOUN
ftr-497	1436	18	programs	program	NOUN
ftr-497	1436	19	,	,	PUNCT
ftr-497	1436	20	are	be	AUX
ftr-497	1436	21	unlikely	unlikely	ADJ
ftr-497	1436	22	to	to	PART
ftr-497	1436	23	accumulate	accumulate	VERB
ftr-497	1436	24	wealth	wealth	NOUN
ftr-497	1436	25	on	on	ADP
ftr-497	1436	26	account	account	NOUN
ftr-497	1436	27	of	of	ADP
ftr-497	1436	28	consumptive	consumptive	ADJ
ftr-497	1436	29	transfers	transfer	NOUN
ftr-497	1436	30	for	for	ADP
ftr-497	1436	31	their	their	PRON
ftr-497	1436	32	benefit	benefit	NOUN
ftr-497	1436	33	.	.	PUNCT
ftr-497	1437	1	accordingly	accordingly	ADV
ftr-497	1437	2	,	,	PUNCT
ftr-497	1437	3	it	it	PRON
ftr-497	1437	4	may	may	AUX
ftr-497	1437	5	be	be	AUX
ftr-497	1437	6	appropriate	appropriate	ADJ
ftr-497	1437	7	to	to	PART
ftr-497	1437	8	adopt	adopt	VERB
ftr-497	1437	9	a	a	DET
ftr-497	1437	10	relatively	relatively	ADV
ftr-497	1437	11	simple	simple	ADJ
ftr-497	1437	12	general	general	ADJ
ftr-497	1437	13	rule	rule	NOUN
ftr-497	1437	14	that	that	SCONJ
ftr-497	1437	15	consumptive	consumptive	ADJ
ftr-497	1437	16	transfers	transfer	NOUN
ftr-497	1437	17	related	relate	VERB
ftr-497	1437	18	to	to	ADP
ftr-497	1437	19	education	education	NOUN
ftr-497	1437	20	are	be	AUX
ftr-497	1437	21	to	to	PART
ftr-497	1437	22	be	be	AUX
ftr-497	1437	23	excluded	exclude	VERB
ftr-497	1437	24	,	,	PUNCT
ftr-497	1437	25	even	even	ADV
ftr-497	1437	26	though	though	SCONJ
ftr-497	1437	27	some	some	DET
ftr-497	1437	28	donees	donee	NOUN
ftr-497	1437	29	will	will	AUX
ftr-497	1437	30	be	be	AUX
ftr-497	1437	31	able	able	ADJ
ftr-497	1437	32	to	to	PART
ftr-497	1437	33	accumulate	accumulate	VERB
ftr-497	1437	34	wealth	wealth	NOUN
ftr-497	1437	35	on	on	ADP
ftr-497	1437	36	account	account	NOUN
ftr-497	1437	37	of	of	ADP
ftr-497	1437	38	such	such	ADJ
ftr-497	1437	39	tranfers	tranfer	NOUN
ftr-497	1437	40	.	.	PUNCT
ftr-497	1438	1	the	the	DET
ftr-497	1438	2	same	same	ADJ
ftr-497	1438	3	may	may	AUX
ftr-497	1438	4	be	be	AUX
ftr-497	1438	5	true	true	ADJ
ftr-497	1438	6	for	for	SCONJ
ftr-497	1438	7	transfers	transfer	NOUN
ftr-497	1438	8	to	to	PART
ftr-497	1438	9	help	help	VERB
ftr-497	1438	10	the	the	DET
ftr-497	1438	11	elderly	elderly	ADJ
ftr-497	1438	12	or	or	CCONJ
ftr-497	1438	13	ill	ill	ADJ
ftr-497	1438	14	persons	person	NOUN
ftr-497	1438	15	.	.	PUNCT
ftr-497	1439	1	201	201	X
ftr-497	1439	2	.	.	PUNCT
ftr-497	1440	1	this	this	DET
ftr-497	1440	2	analysis	analysis	NOUN
ftr-497	1440	3	would	would	AUX
ftr-497	1440	4	,	,	PUNCT
ftr-497	1440	5	of	of	ADP
ftr-497	1440	6	course	course	NOUN
ftr-497	1440	7	,	,	PUNCT
ftr-497	1440	8	help	help	AUX
ftr-497	1440	9	support	support	VERB
ftr-497	1440	10	the	the	DET
ftr-497	1440	11	decision	decision	NOUN
ftr-497	1440	12	to	to	PART
ftr-497	1440	13	ignore	ignore	VERB
ftr-497	1440	14	for	for	SCONJ
ftr-497	1440	15	federal	federal	ADJ
ftr-497	1440	16	transfer	transfer	NOUN
ftr-497	1440	17	tax	tax	NOUN
ftr-497	1440	18	purposes	purpose	NOUN
ftr-497	1440	19	transfers	transfer	NOUN
ftr-497	1440	20	made	make	VERB
ftr-497	1440	21	to	to	ADP
ftr-497	1440	22	minor	minor	ADJ
ftr-497	1440	23	children	child	NOUN
ftr-497	1440	24	pursuant	pursuant	ADJ
ftr-497	1440	25	to	to	ADP
ftr-497	1440	26	an	an	DET
ftr-497	1440	27	obligation	obligation	NOUN
ftr-497	1440	28	of	of	ADP
ftr-497	1440	29	support	support	NOUN
ftr-497	1440	30	.	.	PUNCT
ftr-497	1441	1	there	there	PRON
ftr-497	1441	2	may	may	AUX
ftr-497	1441	3	be	be	AUX
ftr-497	1441	4	an	an	DET
ftr-497	1441	5	indirect	indirect	ADJ
ftr-497	1441	6	general	general	ADJ
ftr-497	1441	7	exception	exception	NOUN
ftr-497	1441	8	to	to	ADP
ftr-497	1441	9	the	the	DET
ftr-497	1441	10	conclusion	conclusion	NOUN
ftr-497	1441	11	that	that	SCONJ
ftr-497	1441	12	a	a	DET
ftr-497	1441	13	consumptive	consumptive	ADJ
ftr-497	1441	14	transfer	transfer	NOUN
ftr-497	1441	15	for	for	ADP
ftr-497	1441	16	the	the	DET
ftr-497	1441	17	benefit	benefit	NOUN
ftr-497	1441	18	of	of	ADP
ftr-497	1441	19	a	a	DET
ftr-497	1441	20	minor	minor	ADJ
ftr-497	1441	21	results	result	NOUN
ftr-497	1441	22	in	in	ADP
ftr-497	1441	23	the	the	DET
ftr-497	1441	24	real	real	ADJ
ftr-497	1441	25	consumption	consumption	NOUN
ftr-497	1441	26	of	of	ADP
ftr-497	1441	27	wealth	wealth	NOUN
ftr-497	1441	28	.	.	PUNCT
ftr-497	1442	1	where	where	SCONJ
ftr-497	1442	2	someone	someone	PRON
ftr-497	1442	3	other	other	ADJ
ftr-497	1442	4	than	than	ADP
ftr-497	1442	5	a	a	DET
ftr-497	1442	6	parent	parent	NOUN
ftr-497	1442	7	of	of	ADP
ftr-497	1442	8	the	the	DET
ftr-497	1442	9	minor	minor	ADJ
ftr-497	1442	10	is	be	AUX
ftr-497	1442	11	the	the	DET
ftr-497	1442	12	donor	donor	NOUN
ftr-497	1442	13	,	,	PUNCT
ftr-497	1442	14	the	the	DET
ftr-497	1442	15	parents	parent	NOUN
ftr-497	1442	16	of	of	ADP
ftr-497	1442	17	the	the	DET
ftr-497	1442	18	donee	donee	NOUN
ftr-497	1442	19	may	may	AUX
ftr-497	1442	20	be	be	AUX
ftr-497	1442	21	afforded	afford	VERB
ftr-497	1442	22	an	an	DET
ftr-497	1442	23	opportunity	opportunity	NOUN
ftr-497	1442	24	to	to	PART
ftr-497	1442	25	accumulate	accumulate	VERB
ftr-497	1442	26	wealth	wealth	NOUN
ftr-497	1442	27	.	.	PUNCT
ftr-497	1443	1	however	however	ADV
ftr-497	1443	2	,	,	PUNCT
ftr-497	1443	3	this	this	PRON
ftr-497	1443	4	should	should	AUX
ftr-497	1443	5	not	not	PART
ftr-497	1443	6	be	be	AUX
ftr-497	1443	7	a	a	DET
ftr-497	1443	8	very	very	ADV
ftr-497	1443	9	serious	serious	ADJ
ftr-497	1443	10	problem	problem	NOUN
ftr-497	1443	11	,	,	PUNCT
ftr-497	1443	12	as	as	ADV
ftr-497	1443	13	surely	surely	ADV
ftr-497	1443	14	most	most	ADJ
ftr-497	1443	15	consumptive	consumptive	ADJ
ftr-497	1443	16	transfers	transfer	NOUN
ftr-497	1443	17	occur	occur	VERB
ftr-497	1443	18	between	between	ADP
ftr-497	1443	19	parents	parent	NOUN
ftr-497	1443	20	and	and	CCONJ
ftr-497	1443	21	their	their	PRON
ftr-497	1443	22	children	child	NOUN
ftr-497	1443	23	and	and	CCONJ
ftr-497	1443	24	between	between	ADP
ftr-497	1443	25	spouses	spouse	NOUN
ftr-497	1443	26	.	.	PUNCT
ftr-497	1444	1	19931	19931	NUM
ftr-497	1444	2	florida	florida	PROPN
ftr-497	1444	3	tax	tax	NOUN
ftr-497	1444	4	review	review	NOUN
ftr-497	1444	5	if	if	SCONJ
ftr-497	1444	6	an	an	DET
ftr-497	1444	7	asset	asset	NOUN
ftr-497	1444	8	is	be	AUX
ftr-497	1444	9	acquired	acquire	VERB
ftr-497	1444	10	in	in	ADP
ftr-497	1444	11	connection	connection	NOUN
ftr-497	1444	12	with	with	ADP
ftr-497	1444	13	a	a	DET
ftr-497	1444	14	consumptive	consumptive	ADJ
ftr-497	1444	15	transfer	transfer	NOUN
ftr-497	1444	16	,	,	PUNCT
ftr-497	1444	17	the	the	DET
ftr-497	1444	18	useful	useful	ADJ
ftr-497	1444	19	life	life	NOUN
ftr-497	1444	20	of	of	ADP
ftr-497	1444	21	the	the	DET
ftr-497	1444	22	asset	asset	NOUN
ftr-497	1444	23	acquired	acquire	VERB
ftr-497	1444	24	also	also	ADV
ftr-497	1444	25	may	may	AUX
ftr-497	1444	26	be	be	AUX
ftr-497	1444	27	indicative	indicative	ADJ
ftr-497	1444	28	of	of	ADP
ftr-497	1444	29	whether	whether	SCONJ
ftr-497	1444	30	the	the	DET
ftr-497	1444	31	transfer	transfer	NOUN
ftr-497	1444	32	will	will	AUX
ftr-497	1444	33	permit	permit	VERB
ftr-497	1444	34	the	the	DET
ftr-497	1444	35	donee	donee	NOUN
ftr-497	1444	36	to	to	PART
ftr-497	1444	37	accumulate	accumulate	VERB
ftr-497	1444	38	wealth	wealth	NOUN
ftr-497	1444	39	.	.	PUNCT
ftr-497	1445	1	for	for	ADP
ftr-497	1445	2	example	example	NOUN
ftr-497	1445	3	,	,	PUNCT
ftr-497	1445	4	where	where	SCONJ
ftr-497	1445	5	an	an	DET
ftr-497	1445	6	airline	airline	NOUN
ftr-497	1445	7	ticket	ticket	NOUN
ftr-497	1445	8	is	be	AUX
ftr-497	1445	9	acquired	acquire	VERB
ftr-497	1445	10	and	and	CCONJ
ftr-497	1445	11	used	use	VERB
ftr-497	1445	12	,	,	PUNCT
ftr-497	1445	13	nothing	nothing	PRON
ftr-497	1445	14	remains	remain	VERB
ftr-497	1445	15	in	in	ADP
ftr-497	1445	16	the	the	DET
ftr-497	1445	17	hands	hand	NOUN
ftr-497	1445	18	of	of	ADP
ftr-497	1445	19	the	the	DET
ftr-497	1445	20	donee	donee	NOUN
ftr-497	1445	21	.	.	PUNCT
ftr-497	1446	1	hence	hence	ADV
ftr-497	1446	2	,	,	PUNCT
ftr-497	1446	3	if	if	SCONJ
ftr-497	1446	4	the	the	DET
ftr-497	1446	5	donee	donee	NOUN
ftr-497	1446	6	is	be	AUX
ftr-497	1446	7	not	not	PART
ftr-497	1446	8	in	in	ADP
ftr-497	1446	9	a	a	DET
ftr-497	1446	10	position	position	NOUN
ftr-497	1446	11	to	to	PART
ftr-497	1446	12	accumulate	accumulate	VERB
ftr-497	1446	13	wealth	wealth	NOUN
ftr-497	1446	14	at	at	ADP
ftr-497	1446	15	the	the	DET
ftr-497	1446	16	time	time	NOUN
ftr-497	1446	17	of	of	ADP
ftr-497	1446	18	,	,	PUNCT
ftr-497	1446	19	or	or	CCONJ
ftr-497	1446	20	shortly	shortly	ADV
ftr-497	1446	21	after	after	ADV
ftr-497	1446	22	,	,	PUNCT
ftr-497	1446	23	the	the	DET
ftr-497	1446	24	flight	flight	NOUN
ftr-497	1446	25	,	,	PUNCT
ftr-497	1446	26	it	it	PRON
ftr-497	1446	27	is	be	AUX
ftr-497	1446	28	unlikely	unlikely	ADJ
ftr-497	1446	29	the	the	DET
ftr-497	1446	30	donee	donee	NOUN
ftr-497	1446	31	will	will	AUX
ftr-497	1446	32	actually	actually	ADV
ftr-497	1446	33	accumulate	accumulate	VERB
ftr-497	1446	34	wealth	wealth	NOUN
ftr-497	1446	35	on	on	ADP
ftr-497	1446	36	account	account	NOUN
ftr-497	1446	37	of	of	ADP
ftr-497	1446	38	the	the	DET
ftr-497	1446	39	consumptive	consumptive	ADJ
ftr-497	1446	40	transfer	transfer	NOUN
ftr-497	1446	41	.	.	PUNCT
ftr-497	1447	1	if	if	SCONJ
ftr-497	1447	2	,	,	PUNCT
ftr-497	1447	3	on	on	ADP
ftr-497	1447	4	the	the	DET
ftr-497	1447	5	other	other	ADJ
ftr-497	1447	6	hand	hand	NOUN
ftr-497	1447	7	,	,	PUNCT
ftr-497	1447	8	the	the	DET
ftr-497	1447	9	asset	asset	NOUN
ftr-497	1447	10	given	give	VERB
ftr-497	1447	11	is	be	AUX
ftr-497	1447	12	a	a	DET
ftr-497	1447	13	long	long	ADV
ftr-497	1447	14	lived	live	VERB
ftr-497	1447	15	one	one	NUM
ftr-497	1447	16	,	,	PUNCT
ftr-497	1447	17	the	the	DET
ftr-497	1447	18	chances	chance	NOUN
ftr-497	1447	19	that	that	SCONJ
ftr-497	1447	20	a	a	DET
ftr-497	1447	21	transfer	transfer	NOUN
ftr-497	1447	22	may	may	AUX
ftr-497	1447	23	occur	occur	VERB
ftr-497	1447	24	are	be	AUX
ftr-497	1447	25	probably	probably	ADV
ftr-497	1447	26	enhanced	enhance	VERB
ftr-497	1447	27	.	.	PUNCT
ftr-497	1448	1	for	for	ADP
ftr-497	1448	2	example	example	NOUN
ftr-497	1448	3	,	,	PUNCT
ftr-497	1448	4	assume	assume	VERB
ftr-497	1448	5	that	that	SCONJ
ftr-497	1448	6	an	an	DET
ftr-497	1448	7	exclusion	exclusion	NOUN
ftr-497	1448	8	for	for	ADP
ftr-497	1448	9	student	student	NOUN
ftr-497	1448	10	expenses	expense	NOUN
ftr-497	1448	11	includes	include	VERB
ftr-497	1448	12	transportation	transportation	NOUN
ftr-497	1448	13	expenses	expense	NOUN
ftr-497	1448	14	.	.	PUNCT
ftr-497	1449	1	if	if	SCONJ
ftr-497	1449	2	this	this	PRON
ftr-497	1449	3	permits	permit	VERB
ftr-497	1449	4	the	the	DET
ftr-497	1449	5	transfer	transfer	NOUN
ftr-497	1449	6	of	of	ADP
ftr-497	1449	7	an	an	DET
ftr-497	1449	8	automobile	automobile	NOUN
ftr-497	1449	9	to	to	ADP
ftr-497	1449	10	a	a	DET
ftr-497	1449	11	student	student	NOUN
ftr-497	1449	12	,	,	PUNCT
ftr-497	1449	13	and	and	CCONJ
ftr-497	1449	14	the	the	DET
ftr-497	1449	15	student	student	NOUN
ftr-497	1449	16	graduates	graduate	VERB
ftr-497	1449	17	one	one	NUM
ftr-497	1449	18	year	year	NOUN
ftr-497	1449	19	after	after	ADP
ftr-497	1449	20	receiving	receive	VERB
ftr-497	1449	21	an	an	DET
ftr-497	1449	22	automobile	automobile	NOUN
ftr-497	1449	23	as	as	ADP
ftr-497	1449	24	a	a	DET
ftr-497	1449	25	gift	gift	NOUN
ftr-497	1449	26	,	,	PUNCT
ftr-497	1449	27	it	it	PRON
ftr-497	1449	28	is	be	AUX
ftr-497	1449	29	possible	possible	ADJ
ftr-497	1449	30	that	that	SCONJ
ftr-497	1449	31	the	the	DET
ftr-497	1449	32	automobile	automobile	NOUN
ftr-497	1449	33	's	's	PART
ftr-497	1449	34	usefulness	usefulness	NOUN
ftr-497	1449	35	will	will	AUX
ftr-497	1449	36	last	last	VERB
ftr-497	1449	37	long	long	ADV
ftr-497	1449	38	enough	enough	ADV
ftr-497	1449	39	to	to	PART
ftr-497	1449	40	permit	permit	VERB
ftr-497	1449	41	the	the	DET
ftr-497	1449	42	donee	donee	NOUN
ftr-497	1449	43	to	to	PART
ftr-497	1449	44	accumulate	accumulate	VERB
ftr-497	1449	45	some	some	DET
ftr-497	1449	46	wealth	wealth	NOUN
ftr-497	1449	47	.	.	PUNCT
ftr-497	1450	1	hence	hence	ADV
ftr-497	1450	2	,	,	PUNCT
ftr-497	1450	3	in	in	ADP
ftr-497	1450	4	general	general	ADJ
ftr-497	1450	5	,	,	PUNCT
ftr-497	1450	6	the	the	PRON
ftr-497	1450	7	longer	long	ADV
ftr-497	1450	8	lasting	last	VERB
ftr-497	1450	9	the	the	DET
ftr-497	1450	10	asset	asset	NOUN
ftr-497	1450	11	,	,	PUNCT
ftr-497	1450	12	the	the	PRON
ftr-497	1450	13	greater	great	ADJ
ftr-497	1450	14	the	the	DET
ftr-497	1450	15	risk	risk	NOUN
ftr-497	1450	16	that	that	SCONJ
ftr-497	1450	17	it	it	PRON
ftr-497	1450	18	will	will	AUX
ftr-497	1450	19	permit	permit	VERB
ftr-497	1450	20	the	the	DET
ftr-497	1450	21	accumulation	accumulation	NOUN
ftr-497	1450	22	of	of	ADP
ftr-497	1450	23	wealth	wealth	NOUN
ftr-497	1450	24	by	by	ADP
ftr-497	1450	25	the	the	DET
ftr-497	1450	26	donee.2"2	donee.2"2	NOUN
ftr-497	1450	27	if	if	SCONJ
ftr-497	1450	28	,	,	PUNCT
ftr-497	1450	29	on	on	ADP
ftr-497	1450	30	the	the	DET
ftr-497	1450	31	other	other	ADJ
ftr-497	1450	32	hand	hand	NOUN
ftr-497	1450	33	,	,	PUNCT
ftr-497	1450	34	it	it	PRON
ftr-497	1450	35	is	be	AUX
ftr-497	1450	36	relatively	relatively	ADV
ftr-497	1450	37	likely	likely	ADJ
ftr-497	1450	38	that	that	SCONJ
ftr-497	1450	39	the	the	DET
ftr-497	1450	40	value	value	NOUN
ftr-497	1450	41	of	of	ADP
ftr-497	1450	42	the	the	DET
ftr-497	1450	43	asset	asset	NOUN
ftr-497	1450	44	will	will	AUX
ftr-497	1450	45	reduce	reduce	VERB
ftr-497	1450	46	to	to	ADP
ftr-497	1450	47	zero	zero	NUM
ftr-497	1450	48	during	during	ADP
ftr-497	1450	49	the	the	DET
ftr-497	1450	50	period	period	NOUN
ftr-497	1450	51	the	the	DET
ftr-497	1450	52	donee	donee	NOUN
ftr-497	1450	53	is	be	AUX
ftr-497	1450	54	unlikely	unlikely	ADJ
ftr-497	1450	55	to	to	PART
ftr-497	1450	56	accumulate	accumulate	VERB
ftr-497	1450	57	wealth	wealth	NOUN
ftr-497	1450	58	,	,	PUNCT
ftr-497	1450	59	then	then	ADV
ftr-497	1450	60	an	an	DET
ftr-497	1450	61	expenditure	expenditure	NOUN
ftr-497	1450	62	to	to	PART
ftr-497	1450	63	acquire	acquire	VERB
ftr-497	1450	64	that	that	DET
ftr-497	1450	65	asset	asset	NOUN
ftr-497	1450	66	can	can	AUX
ftr-497	1450	67	be	be	AUX
ftr-497	1450	68	viewed	view	VERB
ftr-497	1450	69	as	as	ADP
ftr-497	1450	70	consumption	consumption	NOUN
ftr-497	1450	71	.	.	PUNCT
ftr-497	1451	1	the	the	DET
ftr-497	1451	2	amount	amount	NOUN
ftr-497	1451	3	of	of	ADP
ftr-497	1451	4	the	the	DET
ftr-497	1451	5	consumption	consumption	NOUN
ftr-497	1451	6	will	will	AUX
ftr-497	1451	7	also	also	ADV
ftr-497	1451	8	affect	affect	VERB
ftr-497	1451	9	the	the	DET
ftr-497	1451	10	likelihood	likelihood	NOUN
ftr-497	1451	11	that	that	SCONJ
ftr-497	1451	12	the	the	DET
ftr-497	1451	13	donee	donee	NOUN
ftr-497	1451	14	will	will	AUX
ftr-497	1451	15	be	be	AUX
ftr-497	1451	16	able	able	ADJ
ftr-497	1451	17	to	to	PART
ftr-497	1451	18	accumulate	accumulate	VERB
ftr-497	1451	19	an	an	DET
ftr-497	1451	20	amount	amount	NOUN
ftr-497	1451	21	of	of	ADP
ftr-497	1451	22	wealth	wealth	NOUN
ftr-497	1451	23	on	on	ADP
ftr-497	1451	24	account	account	NOUN
ftr-497	1451	25	of	of	ADP
ftr-497	1451	26	the	the	DET
ftr-497	1451	27	consumptive	consumptive	NOUN
ftr-497	1451	28	transfer	transfer	NOUN
ftr-497	1451	29	that	that	PRON
ftr-497	1451	30	is	be	AUX
ftr-497	1451	31	worthy	worthy	ADJ
ftr-497	1451	32	of	of	ADP
ftr-497	1451	33	concern	concern	NOUN
ftr-497	1451	34	under	under	ADP
ftr-497	1451	35	the	the	DET
ftr-497	1451	36	transfer	transfer	NOUN
ftr-497	1451	37	tax	tax	NOUN
ftr-497	1451	38	system	system	NOUN
ftr-497	1451	39	.	.	PUNCT
ftr-497	1452	1	if	if	SCONJ
ftr-497	1452	2	the	the	DET
ftr-497	1452	3	donee	donee	NOUN
ftr-497	1452	4	is	be	AUX
ftr-497	1452	5	not	not	PART
ftr-497	1452	6	a	a	DET
ftr-497	1452	7	minor	minor	ADJ
ftr-497	1452	8	,	,	PUNCT
ftr-497	1452	9	and	and	CCONJ
ftr-497	1452	10	the	the	DET
ftr-497	1452	11	purpose	purpose	NOUN
ftr-497	1452	12	of	of	ADP
ftr-497	1452	13	the	the	DET
ftr-497	1452	14	transfer	transfer	NOUN
ftr-497	1452	15	is	be	AUX
ftr-497	1452	16	not	not	PART
ftr-497	1452	17	one	one	NUM
ftr-497	1452	18	that	that	PRON
ftr-497	1452	19	suggests	suggest	VERB
ftr-497	1452	20	an	an	DET
ftr-497	1452	21	accumulation	accumulation	NOUN
ftr-497	1452	22	is	be	AUX
ftr-497	1452	23	unlikely	unlikely	ADJ
ftr-497	1452	24	,	,	PUNCT
ftr-497	1452	25	then	then	ADV
ftr-497	1452	26	it	it	PRON
ftr-497	1452	27	is	be	AUX
ftr-497	1452	28	reasonable	reasonable	ADJ
ftr-497	1452	29	to	to	PART
ftr-497	1452	30	restrict	restrict	VERB
ftr-497	1452	31	more	more	ADV
ftr-497	1452	32	severely	severely	ADV
ftr-497	1452	33	the	the	DET
ftr-497	1452	34	amount	amount	NOUN
ftr-497	1452	35	of	of	ADP
ftr-497	1452	36	the	the	DET
ftr-497	1452	37	transfer	transfer	NOUN
ftr-497	1452	38	that	that	PRON
ftr-497	1452	39	is	be	AUX
ftr-497	1452	40	excluded	exclude	VERB
ftr-497	1452	41	.	.	PUNCT
ftr-497	1453	1	plainly	plainly	ADV
ftr-497	1453	2	,	,	PUNCT
ftr-497	1453	3	the	the	DET
ftr-497	1453	4	analysis	analysis	NOUN
ftr-497	1453	5	of	of	ADP
ftr-497	1453	6	how	how	SCONJ
ftr-497	1453	7	likely	likely	ADJ
ftr-497	1453	8	a	a	DET
ftr-497	1453	9	donee	donee	NOUN
ftr-497	1453	10	is	be	AUX
ftr-497	1453	11	to	to	PART
ftr-497	1453	12	accumulate	accumulate	VERB
ftr-497	1453	13	wealth	wealth	NOUN
ftr-497	1453	14	on	on	ADP
ftr-497	1453	15	account	account	NOUN
ftr-497	1453	16	of	of	ADP
ftr-497	1453	17	any	any	DET
ftr-497	1453	18	given	give	VERB
ftr-497	1453	19	consumptive	consumptive	ADJ
ftr-497	1453	20	transfer	transfer	NOUN
ftr-497	1453	21	could	could	AUX
ftr-497	1453	22	best	well	ADV
ftr-497	1453	23	be	be	AUX
ftr-497	1453	24	made	make	VERB
ftr-497	1453	25	in	in	ADP
ftr-497	1453	26	light	light	NOUN
ftr-497	1453	27	of	of	ADP
ftr-497	1453	28	the	the	DET
ftr-497	1453	29	most	most	ADV
ftr-497	1453	30	specific	specific	ADJ
ftr-497	1453	31	set	set	NOUN
ftr-497	1453	32	of	of	ADP
ftr-497	1453	33	facts	fact	NOUN
ftr-497	1453	34	regarding	regard	VERB
ftr-497	1453	35	the	the	DET
ftr-497	1453	36	donee	donee	NOUN
ftr-497	1453	37	and	and	CCONJ
ftr-497	1453	38	the	the	DET
ftr-497	1453	39	expenditure	expenditure	NOUN
ftr-497	1453	40	made	make	VERB
ftr-497	1453	41	.	.	PUNCT
ftr-497	1454	1	for	for	ADP
ftr-497	1454	2	example	example	NOUN
ftr-497	1454	3	,	,	PUNCT
ftr-497	1454	4	an	an	DET
ftr-497	1454	5	exclusion	exclusion	NOUN
ftr-497	1454	6	for	for	ADP
ftr-497	1454	7	education	education	NOUN
ftr-497	1454	8	related	relate	VERB
ftr-497	1454	9	transfers	transfer	NOUN
ftr-497	1454	10	could	could	AUX
ftr-497	1454	11	be	be	AUX
ftr-497	1454	12	made	make	VERB
ftr-497	1454	13	more	more	ADV
ftr-497	1454	14	precise	precise	ADJ
ftr-497	1454	15	if	if	SCONJ
ftr-497	1454	16	each	each	DET
ftr-497	1454	17	student	student	NOUN
ftr-497	1454	18	who	who	PRON
ftr-497	1454	19	has	have	VERB
ftr-497	1454	20	other	other	ADJ
ftr-497	1454	21	resources	resource	NOUN
ftr-497	1454	22	that	that	PRON
ftr-497	1454	23	could	could	AUX
ftr-497	1454	24	be	be	AUX
ftr-497	1454	25	used	use	VERB
ftr-497	1454	26	to	to	PART
ftr-497	1454	27	pay	pay	VERB
ftr-497	1454	28	education	education	NOUN
ftr-497	1454	29	expenses	expense	NOUN
ftr-497	1454	30	(	(	PUNCT
ftr-497	1454	31	such	such	ADJ
ftr-497	1454	32	as	as	ADP
ftr-497	1454	33	a	a	DET
ftr-497	1454	34	trust	trust	NOUN
ftr-497	1454	35	established	establish	VERB
ftr-497	1454	36	by	by	ADP
ftr-497	1454	37	the	the	DET
ftr-497	1454	38	student	student	NOUN
ftr-497	1454	39	's	's	PART
ftr-497	1454	40	grandparent	grandparent	NOUN
ftr-497	1454	41	)	)	PUNCT
ftr-497	1454	42	were	be	AUX
ftr-497	1454	43	identified	identify	VERB
ftr-497	1454	44	and	and	CCONJ
ftr-497	1454	45	the	the	DET
ftr-497	1454	46	exclusion	exclusion	NOUN
ftr-497	1454	47	was	be	AUX
ftr-497	1454	48	denied	deny	VERB
ftr-497	1454	49	for	for	ADP
ftr-497	1454	50	transfers	transfer	NOUN
ftr-497	1454	51	to	to	ADP
ftr-497	1454	52	such	such	ADJ
ftr-497	1454	53	students	student	NOUN
ftr-497	1454	54	.	.	PUNCT
ftr-497	1455	1	but	but	CCONJ
ftr-497	1455	2	just	just	ADV
ftr-497	1455	3	as	as	ADP
ftr-497	1455	4	plainly	plainly	ADV
ftr-497	1455	5	,	,	PUNCT
ftr-497	1455	6	a	a	DET
ftr-497	1455	7	generally	generally	ADV
ftr-497	1455	8	applicable	applicable	ADJ
ftr-497	1455	9	legal	legal	ADJ
ftr-497	1455	10	system	system	NOUN
ftr-497	1455	11	can	can	AUX
ftr-497	1455	12	not	not	PART
ftr-497	1455	13	deal	deal	VERB
ftr-497	1455	14	with	with	ADP
ftr-497	1455	15	that	that	DET
ftr-497	1455	16	degree	degree	NOUN
ftr-497	1455	17	of	of	ADP
ftr-497	1455	18	specifics	specific	NOUN
ftr-497	1455	19	and	and	CCONJ
ftr-497	1455	20	remain	remain	VERB
ftr-497	1455	21	administrable	administrable	ADJ
ftr-497	1455	22	when	when	SCONJ
ftr-497	1455	23	there	there	PRON
ftr-497	1455	24	are	be	VERB
ftr-497	1455	25	as	as	ADV
ftr-497	1455	26	many	many	ADJ
ftr-497	1455	27	consumptive	consumptive	ADJ
ftr-497	1455	28	transfers	transfer	NOUN
ftr-497	1455	29	as	as	SCONJ
ftr-497	1455	30	occur	occur	VERB
ftr-497	1455	31	in	in	ADP
ftr-497	1455	32	the	the	DET
ftr-497	1455	33	united	united	PROPN
ftr-497	1455	34	states	states	PROPN
ftr-497	1455	35	.	.	PUNCT
ftr-497	1456	1	thus	thus	ADV
ftr-497	1456	2	,	,	PUNCT
ftr-497	1456	3	relatively	relatively	ADV
ftr-497	1456	4	broad	broad	ADJ
ftr-497	1456	5	exceptions	exception	NOUN
ftr-497	1456	6	to	to	ADP
ftr-497	1456	7	the	the	DET
ftr-497	1456	8	transfer	transfer	NOUN
ftr-497	1456	9	tax	tax	NOUN
ftr-497	1456	10	system	system	NOUN
ftr-497	1456	11	should	should	AUX
ftr-497	1456	12	be	be	AUX
ftr-497	1456	13	drawn	draw	VERB
ftr-497	1456	14	for	for	ADP
ftr-497	1456	15	consumptive	consumptive	ADJ
ftr-497	1456	16	transfers	transfer	NOUN
ftr-497	1456	17	using	use	VERB
ftr-497	1456	18	the	the	DET
ftr-497	1456	19	rough	rough	ADJ
ftr-497	1456	20	tools	tool	NOUN
ftr-497	1456	21	listed	list	VERB
ftr-497	1456	22	above	above	ADV
ftr-497	1456	23	to	to	PART
ftr-497	1456	24	reduce	reduce	VERB
ftr-497	1456	25	the	the	DET
ftr-497	1456	26	risk	risk	NOUN
ftr-497	1456	27	that	that	SCONJ
ftr-497	1456	28	such	such	ADJ
ftr-497	1456	29	202	202	NUM
ftr-497	1456	30	.	.	PUNCT
ftr-497	1457	1	obviously	obviously	ADV
ftr-497	1457	2	,	,	PUNCT
ftr-497	1457	3	it	it	PRON
ftr-497	1457	4	can	can	AUX
ftr-497	1457	5	be	be	AUX
ftr-497	1457	6	argued	argue	VERB
ftr-497	1457	7	that	that	SCONJ
ftr-497	1457	8	education	education	NOUN
ftr-497	1457	9	can	can	AUX
ftr-497	1457	10	be	be	AUX
ftr-497	1457	11	one	one	NUM
ftr-497	1457	12	of	of	ADP
ftr-497	1457	13	the	the	DET
ftr-497	1457	14	longest	long	ADJ
ftr-497	1457	15	lasting	last	VERB
ftr-497	1457	16	assets	asset	NOUN
ftr-497	1457	17	and	and	CCONJ
ftr-497	1457	18	,	,	PUNCT
ftr-497	1457	19	accordingly	accordingly	ADV
ftr-497	1457	20	,	,	PUNCT
ftr-497	1457	21	transfers	transfer	NOUN
ftr-497	1457	22	for	for	ADP
ftr-497	1457	23	it	it	PRON
ftr-497	1457	24	should	should	AUX
ftr-497	1457	25	not	not	PART
ftr-497	1457	26	be	be	AUX
ftr-497	1457	27	viewed	view	VERB
ftr-497	1457	28	as	as	ADP
ftr-497	1457	29	consumption	consumption	NOUN
ftr-497	1457	30	.	.	PUNCT
ftr-497	1458	1	one	one	NUM
ftr-497	1458	2	response	response	NOUN
ftr-497	1458	3	to	to	ADP
ftr-497	1458	4	this	this	PRON
ftr-497	1458	5	is	be	AUX
ftr-497	1458	6	that	that	SCONJ
ftr-497	1458	7	education	education	NOUN
ftr-497	1458	8	is	be	AUX
ftr-497	1458	9	valued	value	VERB
ftr-497	1458	10	so	so	ADV
ftr-497	1458	11	highly	highly	ADV
ftr-497	1458	12	that	that	SCONJ
ftr-497	1458	13	its	its	PRON
ftr-497	1458	14	long	long	ADV
ftr-497	1458	15	-	-	PUNCT
ftr-497	1458	16	lived	live	VERB
ftr-497	1458	17	nature	nature	NOUN
ftr-497	1458	18	is	be	AUX
ftr-497	1458	19	intentionally	intentionally	ADV
ftr-497	1458	20	ignored	ignore	VERB
ftr-497	1458	21	for	for	ADP
ftr-497	1458	22	these	these	DET
ftr-497	1458	23	purposes	purpose	NOUN
ftr-497	1458	24	.	.	PUNCT
ftr-497	1459	1	instead	instead	ADV
ftr-497	1459	2	,	,	PUNCT
ftr-497	1459	3	the	the	DET
ftr-497	1459	4	focus	focus	NOUN
ftr-497	1459	5	is	be	AUX
ftr-497	1459	6	on	on	ADP
ftr-497	1459	7	the	the	DET
ftr-497	1459	8	fact	fact	NOUN
ftr-497	1459	9	that	that	SCONJ
ftr-497	1459	10	the	the	DET
ftr-497	1459	11	donee	donee	NOUN
ftr-497	1459	12	has	have	AUX
ftr-497	1459	13	nothing	nothing	PRON
ftr-497	1459	14	tangible	tangible	ADJ
ftr-497	1459	15	of	of	ADP
ftr-497	1459	16	great	great	ADJ
ftr-497	1459	17	material	material	NOUN
ftr-497	1459	18	value	value	NOUN
ftr-497	1459	19	if	if	SCONJ
ftr-497	1459	20	all	all	PRON
ftr-497	1459	21	that	that	PRON
ftr-497	1459	22	has	have	AUX
ftr-497	1459	23	been	be	AUX
ftr-497	1459	24	paid	pay	VERB
ftr-497	1459	25	for	for	ADP
ftr-497	1459	26	is	be	AUX
ftr-497	1459	27	tuition	tuition	NOUN
ftr-497	1459	28	,	,	PUNCT
ftr-497	1459	29	supplies	supply	NOUN
ftr-497	1459	30	,	,	PUNCT
ftr-497	1459	31	food	food	NOUN
ftr-497	1459	32	,	,	PUNCT
ftr-497	1459	33	clothing	clothing	NOUN
ftr-497	1459	34	,	,	PUNCT
ftr-497	1459	35	housing	housing	NOUN
ftr-497	1459	36	(	(	PUNCT
ftr-497	1459	37	but	but	CCONJ
ftr-497	1459	38	not	not	PART
ftr-497	1459	39	a	a	DET
ftr-497	1459	40	house	house	NOUN
ftr-497	1459	41	)	)	PUNCT
ftr-497	1459	42	,	,	PUNCT
ftr-497	1459	43	transportation	transportation	NOUN
ftr-497	1459	44	(	(	PUNCT
ftr-497	1459	45	but	but	CCONJ
ftr-497	1459	46	not	not	PART
ftr-497	1459	47	ownership	ownership	NOUN
ftr-497	1459	48	of	of	ADP
ftr-497	1459	49	a	a	DET
ftr-497	1459	50	vehicle	vehicle	NOUN
ftr-497	1459	51	)	)	PUNCT
ftr-497	1459	52	,	,	PUNCT
ftr-497	1459	53	and	and	CCONJ
ftr-497	1459	54	books	book	NOUN
ftr-497	1459	55	.	.	PUNCT
ftr-497	1460	1	[	[	X
ftr-497	1460	2	vol	vol	NOUN
ftr-497	1460	3	.	.	PUNCT
ftr-497	1461	1	1:7	1:7	NUM
ftr-497	1461	2	should	should	AUX
ftr-497	1461	3	we	we	PRON
ftr-497	1461	4	give	give	VERB
ftr-497	1461	5	away	away	ADP
ftr-497	1461	6	the	the	DET
ftr-497	1461	7	annual	annual	ADJ
ftr-497	1461	8	erciusion	erciusion	NOUN
ftr-497	1461	9	?	?	PUNCT
ftr-497	1462	1	transfers	transfer	NOUN
ftr-497	1462	2	will	will	AUX
ftr-497	1462	3	permit	permit	VERB
ftr-497	1462	4	the	the	DET
ftr-497	1462	5	donees	donee	NOUN
ftr-497	1462	6	to	to	PART
ftr-497	1462	7	accumulate	accumulate	VERB
ftr-497	1462	8	wealth	wealth	NOUN
ftr-497	1462	9	.	.	PUNCT
ftr-497	1463	1	"	"	PUNCT
ftr-497	1463	2	0	0	NUM
ftr-497	1463	3	d.	d.	NOUN
ftr-497	1463	4	liberalizing	liberalize	VERB
ftr-497	1463	5	the	the	DET
ftr-497	1463	6	tuition	tuition	NOUN
ftr-497	1463	7	and	and	CCONJ
ftr-497	1463	8	medical	medical	ADJ
ftr-497	1463	9	care	care	NOUN
ftr-497	1463	10	exclusions	exclusion	NOUN
ftr-497	1463	11	present	present	ADJ
ftr-497	1463	12	law	law	NOUN
ftr-497	1463	13	provides	provide	VERB
ftr-497	1463	14	unlimited	unlimited	ADJ
ftr-497	1463	15	tuition	tuition	NOUN
ftr-497	1463	16	and	and	CCONJ
ftr-497	1463	17	medical	medical	ADJ
ftr-497	1463	18	care	care	NOUN
ftr-497	1463	19	exclusions	exclusion	NOUN
ftr-497	1463	20	for	for	ADP
ftr-497	1463	21	amounts	amount	NOUN
ftr-497	1463	22	paid	pay	VERB
ftr-497	1463	23	to	to	ADP
ftr-497	1463	24	the	the	DET
ftr-497	1463	25	educational	educational	ADJ
ftr-497	1463	26	institution	institution	NOUN
ftr-497	1463	27	or	or	CCONJ
ftr-497	1463	28	the	the	DET
ftr-497	1463	29	medical	medical	ADJ
ftr-497	1463	30	care	care	NOUN
ftr-497	1463	31	provider	provider	NOUN
ftr-497	1463	32	.	.	PUNCT
ftr-497	1464	1	while	while	SCONJ
ftr-497	1464	2	these	these	DET
ftr-497	1464	3	exclusions	exclusion	NOUN
ftr-497	1464	4	are	be	AUX
ftr-497	1464	5	helpful	helpful	ADJ
ftr-497	1464	6	in	in	ADP
ftr-497	1464	7	protecting	protect	VERB
ftr-497	1464	8	support	support	NOUN
ftr-497	1464	9	-	-	PUNCT
ftr-497	1464	10	related	relate	VERB
ftr-497	1464	11	,	,	PUNCT
ftr-497	1464	12	consumptiontype	consumptiontype	NOUN
ftr-497	1464	13	transfers	transfer	NOUN
ftr-497	1464	14	to	to	ADP
ftr-497	1464	15	persons	person	NOUN
ftr-497	1464	16	the	the	DET
ftr-497	1464	17	donor	donor	NOUN
ftr-497	1464	18	has	have	VERB
ftr-497	1464	19	no	no	DET
ftr-497	1464	20	legal	legal	ADJ
ftr-497	1464	21	obligation	obligation	NOUN
ftr-497	1464	22	to	to	PART
ftr-497	1464	23	support	support	VERB
ftr-497	1464	24	and	and	CCONJ
ftr-497	1464	25	should	should	AUX
ftr-497	1464	26	be	be	AUX
ftr-497	1464	27	retained	retain	VERB
ftr-497	1464	28	,	,	PUNCT
ftr-497	1464	29	they	they	PRON
ftr-497	1464	30	are	be	AUX
ftr-497	1464	31	inadequate	inadequate	ADJ
ftr-497	1464	32	to	to	PART
ftr-497	1464	33	make	make	VERB
ftr-497	1464	34	certain	certain	ADJ
ftr-497	1464	35	that	that	SCONJ
ftr-497	1464	36	such	such	ADJ
ftr-497	1464	37	transfers	transfer	NOUN
ftr-497	1464	38	do	do	AUX
ftr-497	1464	39	not	not	PART
ftr-497	1464	40	trigger	trigger	VERB
ftr-497	1464	41	the	the	DET
ftr-497	1464	42	transfer	transfer	NOUN
ftr-497	1464	43	tax	tax	NOUN
ftr-497	1464	44	system	system	NOUN
ftr-497	1464	45	.	.	PUNCT
ftr-497	1465	1	the	the	DET
ftr-497	1465	2	tuition	tuition	NOUN
ftr-497	1465	3	exclusion	exclusion	NOUN
ftr-497	1465	4	falls	fall	VERB
ftr-497	1465	5	short	short	ADJ
ftr-497	1465	6	in	in	ADP
ftr-497	1465	7	failing	fail	VERB
ftr-497	1465	8	to	to	PART
ftr-497	1465	9	exclude	exclude	VERB
ftr-497	1465	10	from	from	ADP
ftr-497	1465	11	the	the	DET
ftr-497	1465	12	transfer	transfer	NOUN
ftr-497	1465	13	tax	tax	NOUN
ftr-497	1465	14	system	system	NOUN
ftr-497	1465	15	payments	payment	NOUN
ftr-497	1465	16	for	for	ADP
ftr-497	1465	17	housing	housing	NOUN
ftr-497	1465	18	,	,	PUNCT
ftr-497	1465	19	books	book	NOUN
ftr-497	1465	20	,	,	PUNCT
ftr-497	1465	21	supplies	supply	NOUN
ftr-497	1465	22	,	,	PUNCT
ftr-497	1465	23	food	food	NOUN
ftr-497	1465	24	,	,	PUNCT
ftr-497	1465	25	clothing	clothing	NOUN
ftr-497	1465	26	and	and	CCONJ
ftr-497	1465	27	transportation	transportation	NOUN
ftr-497	1465	28	for	for	ADP
ftr-497	1465	29	students	student	NOUN
ftr-497	1465	30	.	.	PUNCT
ftr-497	1466	1	the	the	DET
ftr-497	1466	2	medical	medical	ADJ
ftr-497	1466	3	care	care	NOUN
ftr-497	1466	4	exclusion	exclusion	NOUN
ftr-497	1466	5	falls	fall	VERB
ftr-497	1466	6	short	short	ADJ
ftr-497	1466	7	in	in	ADP
ftr-497	1466	8	failing	fail	VERB
ftr-497	1466	9	to	to	PART
ftr-497	1466	10	exclude	exclude	VERB
ftr-497	1466	11	nonmedical	nonmedical	ADJ
ftr-497	1466	12	need	need	NOUN
ftr-497	1466	13	care	care	NOUN
ftr-497	1466	14	for	for	ADP
ftr-497	1466	15	the	the	DET
ftr-497	1466	16	aged	age	VERB
ftr-497	1466	17	,	,	PUNCT
ftr-497	1466	18	such	such	ADJ
ftr-497	1466	19	as	as	ADP
ftr-497	1466	20	providing	provide	VERB
ftr-497	1466	21	for	for	ADP
ftr-497	1466	22	companions	companion	NOUN
ftr-497	1466	23	,	,	PUNCT
ftr-497	1466	24	paying	pay	VERB
ftr-497	1466	25	for	for	ADP
ftr-497	1466	26	housing	housing	NOUN
ftr-497	1466	27	in	in	ADP
ftr-497	1466	28	a	a	DET
ftr-497	1466	29	community	community	NOUN
ftr-497	1466	30	for	for	ADP
ftr-497	1466	31	the	the	DET
ftr-497	1466	32	aged	aged	ADJ
ftr-497	1466	33	where	where	SCONJ
ftr-497	1466	34	medical	medical	ADJ
ftr-497	1466	35	care	care	NOUN
ftr-497	1466	36	is	be	AUX
ftr-497	1466	37	available	available	ADJ
ftr-497	1466	38	but	but	CCONJ
ftr-497	1466	39	is	be	AUX
ftr-497	1466	40	not	not	PART
ftr-497	1466	41	the	the	DET
ftr-497	1466	42	primary	primary	ADJ
ftr-497	1466	43	reason	reason	NOUN
ftr-497	1466	44	the	the	DET
ftr-497	1466	45	person	person	NOUN
ftr-497	1466	46	resides	reside	VERB
ftr-497	1466	47	in	in	ADP
ftr-497	1466	48	the	the	DET
ftr-497	1466	49	community	community	NOUN
ftr-497	1466	50	,	,	PUNCT
ftr-497	1466	51	food	food	NOUN
ftr-497	1466	52	,	,	PUNCT
ftr-497	1466	53	clothing	clothing	NOUN
ftr-497	1466	54	and	and	CCONJ
ftr-497	1466	55	transportation	transportation	NOUN
ftr-497	1466	56	.	.	PUNCT
ftr-497	1467	1	if	if	SCONJ
ftr-497	1467	2	these	these	DET
ftr-497	1467	3	exclusions	exclusion	NOUN
ftr-497	1467	4	were	be	AUX
ftr-497	1467	5	expanded	expand	VERB
ftr-497	1467	6	,	,	PUNCT
ftr-497	1467	7	the	the	DET
ftr-497	1467	8	largest	large	ADJ
ftr-497	1467	9	consumptive	consumptive	ADJ
ftr-497	1467	10	transfers	transfer	NOUN
ftr-497	1467	11	related	relate	VERB
ftr-497	1467	12	to	to	ADP
ftr-497	1467	13	another	another	PRON
ftr-497	1467	14	's	's	PART
ftr-497	1467	15	support	support	NOUN
ftr-497	1467	16	made	make	VERB
ftr-497	1467	17	by	by	ADP
ftr-497	1467	18	most	most	ADJ
ftr-497	1467	19	taxpayers	taxpayer	NOUN
ftr-497	1467	20	,	,	PUNCT
ftr-497	1467	21	including	include	VERB
ftr-497	1467	22	the	the	DET
ftr-497	1467	23	support	support	NOUN
ftr-497	1467	24	of	of	ADP
ftr-497	1467	25	adults	adult	NOUN
ftr-497	1467	26	,	,	PUNCT
ftr-497	1467	27	would	would	AUX
ftr-497	1467	28	be	be	AUX
ftr-497	1467	29	protected	protect	VERB
ftr-497	1467	30	from	from	ADP
ftr-497	1467	31	transfer	transfer	NOUN
ftr-497	1467	32	tax	tax	NOUN
ftr-497	1467	33	consequences	consequence	NOUN
ftr-497	1467	34	.	.	PUNCT
ftr-497	1468	1	it	it	PRON
ftr-497	1468	2	would	would	AUX
ftr-497	1468	3	be	be	AUX
ftr-497	1468	4	unnecessary	unnecessary	ADJ
ftr-497	1468	5	for	for	SCONJ
ftr-497	1468	6	donors	donor	NOUN
ftr-497	1468	7	to	to	PART
ftr-497	1468	8	rely	rely	VERB
ftr-497	1468	9	on	on	ADP
ftr-497	1468	10	the	the	DET
ftr-497	1468	11	annual	annual	ADJ
ftr-497	1468	12	exclusion	exclusion	NOUN
ftr-497	1468	13	to	to	PART
ftr-497	1468	14	protect	protect	VERB
ftr-497	1468	15	such	such	ADJ
ftr-497	1468	16	transfers	transfer	NOUN
ftr-497	1468	17	from	from	ADP
ftr-497	1468	18	gift	gift	NOUN
ftr-497	1468	19	tax	tax	NOUN
ftr-497	1468	20	consequences	consequence	NOUN
ftr-497	1468	21	.	.	PUNCT
ftr-497	1468	22	'	'	PUNCT
ftr-497	1469	1	accordingly	accordingly	ADV
ftr-497	1469	2	,	,	PUNCT
ftr-497	1469	3	the	the	DET
ftr-497	1469	4	annual	annual	ADJ
ftr-497	1469	5	exclusion	exclusion	NOUN
ftr-497	1469	6	203	203	NUM
ftr-497	1469	7	.	.	PUNCT
ftr-497	1470	1	another	another	DET
ftr-497	1470	2	factor	factor	NOUN
ftr-497	1470	3	that	that	PRON
ftr-497	1470	4	might	might	AUX
ftr-497	1470	5	help	help	VERB
ftr-497	1470	6	assess	assess	VERB
ftr-497	1470	7	whether	whether	SCONJ
ftr-497	1470	8	a	a	DET
ftr-497	1470	9	consumptive	consumptive	ADJ
ftr-497	1470	10	transfer	transfer	NOUN
ftr-497	1470	11	permits	permit	VERB
ftr-497	1470	12	the	the	DET
ftr-497	1470	13	beneficiary	beneficiary	NOUN
ftr-497	1470	14	to	to	PART
ftr-497	1470	15	accumulate	accumulate	VERB
ftr-497	1470	16	wealth	wealth	NOUN
ftr-497	1470	17	is	be	AUX
ftr-497	1470	18	to	to	PART
ftr-497	1470	19	determine	determine	VERB
ftr-497	1470	20	if	if	SCONJ
ftr-497	1470	21	the	the	DET
ftr-497	1470	22	donee	donee	NOUN
ftr-497	1470	23	would	would	AUX
ftr-497	1470	24	have	have	AUX
ftr-497	1470	25	otherwise	otherwise	ADV
ftr-497	1470	26	consumed	consume	VERB
ftr-497	1470	27	that	that	DET
ftr-497	1470	28	amount	amount	NOUN
ftr-497	1470	29	.	.	PUNCT
ftr-497	1471	1	for	for	ADP
ftr-497	1471	2	example	example	NOUN
ftr-497	1471	3	,	,	PUNCT
ftr-497	1471	4	consider	consider	VERB
ftr-497	1471	5	the	the	DET
ftr-497	1471	6	situation	situation	NOUN
ftr-497	1471	7	where	where	SCONJ
ftr-497	1471	8	x	x	PRON
ftr-497	1471	9	pays	pay	VERB
ftr-497	1471	10	for	for	ADP
ftr-497	1471	11	y	y	PROPN
ftr-497	1471	12	's	's	PART
ftr-497	1471	13	flight	flight	NOUN
ftr-497	1471	14	to	to	ADP
ftr-497	1471	15	paris	paris	PROPN
ftr-497	1471	16	and	and	CCONJ
ftr-497	1471	17	an	an	DET
ftr-497	1471	18	extravagant	extravagant	ADJ
ftr-497	1471	19	weekend	weekend	NOUN
ftr-497	1471	20	.	.	PUNCT
ftr-497	1472	1	if	if	SCONJ
ftr-497	1472	2	y	y	PROPN
ftr-497	1472	3	would	would	AUX
ftr-497	1472	4	not	not	PART
ftr-497	1472	5	have	have	AUX
ftr-497	1472	6	expended	expend	VERB
ftr-497	1472	7	y	y	PRON
ftr-497	1472	8	's	's	PART
ftr-497	1472	9	own	own	ADJ
ftr-497	1472	10	funds	fund	NOUN
ftr-497	1472	11	to	to	PART
ftr-497	1472	12	take	take	VERB
ftr-497	1472	13	any	any	DET
ftr-497	1472	14	such	such	ADJ
ftr-497	1472	15	trip	trip	NOUN
ftr-497	1472	16	or	or	CCONJ
ftr-497	1472	17	make	make	VERB
ftr-497	1472	18	any	any	DET
ftr-497	1472	19	replacement	replacement	NOUN
ftr-497	1472	20	expenditure	expenditure	NOUN
ftr-497	1472	21	,	,	PUNCT
ftr-497	1472	22	the	the	DET
ftr-497	1472	23	expenditures	expenditure	NOUN
ftr-497	1472	24	by	by	ADP
ftr-497	1472	25	x	x	PUNCT
ftr-497	1472	26	does	do	AUX
ftr-497	1472	27	not	not	PART
ftr-497	1472	28	permit	permit	VERB
ftr-497	1472	29	y	y	PROPN
ftr-497	1472	30	to	to	PART
ftr-497	1472	31	save	save	VERB
ftr-497	1472	32	funds	fund	NOUN
ftr-497	1472	33	y	y	PROPN
ftr-497	1472	34	would	would	AUX
ftr-497	1472	35	otherwise	otherwise	ADV
ftr-497	1472	36	have	have	AUX
ftr-497	1472	37	spent	spend	VERB
ftr-497	1472	38	.	.	PUNCT
ftr-497	1473	1	however	however	ADV
ftr-497	1473	2	,	,	PUNCT
ftr-497	1473	3	there	there	PRON
ftr-497	1473	4	is	be	VERB
ftr-497	1473	5	no	no	DET
ftr-497	1473	6	easy	easy	ADJ
ftr-497	1473	7	way	way	NOUN
ftr-497	1473	8	to	to	PART
ftr-497	1473	9	determine	determine	VERB
ftr-497	1473	10	whether	whether	SCONJ
ftr-497	1473	11	y	y	PROPN
ftr-497	1473	12	would	would	AUX
ftr-497	1473	13	have	have	AUX
ftr-497	1473	14	made	make	VERB
ftr-497	1473	15	such	such	DET
ftr-497	1473	16	an	an	DET
ftr-497	1473	17	expenditure	expenditure	NOUN
ftr-497	1473	18	if	if	SCONJ
ftr-497	1473	19	x	x	PRON
ftr-497	1473	20	did	do	VERB
ftr-497	1473	21	not	not	PART
ftr-497	1473	22	.	.	PUNCT
ftr-497	1474	1	an	an	DET
ftr-497	1474	2	objective	objective	ADJ
ftr-497	1474	3	test	test	NOUN
ftr-497	1474	4	.	.	PUNCT
ftr-497	1475	1	based	base	VERB
ftr-497	1475	2	on	on	ADP
ftr-497	1475	3	the	the	DET
ftr-497	1475	4	assets	asset	NOUN
ftr-497	1475	5	available	available	ADJ
ftr-497	1475	6	to	to	ADP
ftr-497	1475	7	y	y	PROPN
ftr-497	1475	8	,	,	PUNCT
ftr-497	1475	9	or	or	CCONJ
ftr-497	1475	10	a	a	DET
ftr-497	1475	11	subjective	subjective	ADJ
ftr-497	1475	12	test	test	NOUN
ftr-497	1475	13	,	,	PUNCT
ftr-497	1475	14	based	base	VERB
ftr-497	1475	15	on	on	ADP
ftr-497	1475	16	y	y	PROPN
ftr-497	1475	17	's	's	PART
ftr-497	1475	18	intent	intent	NOUN
ftr-497	1475	19	to	to	PART
ftr-497	1475	20	take	take	VERB
ftr-497	1475	21	such	such	DET
ftr-497	1475	22	a	a	DET
ftr-497	1475	23	trip	trip	NOUN
ftr-497	1475	24	,	,	PUNCT
ftr-497	1475	25	would	would	AUX
ftr-497	1475	26	have	have	VERB
ftr-497	1475	27	to	to	PART
ftr-497	1475	28	be	be	AUX
ftr-497	1475	29	used	use	VERB
ftr-497	1475	30	to	to	PART
ftr-497	1475	31	assess	assess	VERB
ftr-497	1475	32	this	this	DET
ftr-497	1475	33	factor	factor	NOUN
ftr-497	1475	34	.	.	PUNCT
ftr-497	1476	1	the	the	DET
ftr-497	1476	2	objective	objective	ADJ
ftr-497	1476	3	test	test	NOUN
ftr-497	1476	4	would	would	AUX
ftr-497	1476	5	be	be	AUX
ftr-497	1476	6	very	very	ADV
ftr-497	1476	7	complex	complex	ADJ
ftr-497	1476	8	,	,	PUNCT
ftr-497	1476	9	and	and	CCONJ
ftr-497	1476	10	the	the	DET
ftr-497	1476	11	subjective	subjective	ADJ
ftr-497	1476	12	test	test	NOUN
ftr-497	1476	13	seems	seem	VERB
ftr-497	1476	14	unreliable	unreliable	ADJ
ftr-497	1476	15	.	.	PUNCT
ftr-497	1477	1	hence	hence	ADV
ftr-497	1477	2	,	,	PUNCT
ftr-497	1477	3	this	this	DET
ftr-497	1477	4	factor	factor	NOUN
ftr-497	1477	5	is	be	AUX
ftr-497	1477	6	unusable	unusable	ADJ
ftr-497	1477	7	.	.	PUNCT
ftr-497	1478	1	204	204	NUM
ftr-497	1478	2	.	.	PUNCT
ftr-497	1479	1	the	the	DET
ftr-497	1479	2	restructuring	restructure	VERB
ftr-497	1479	3	report	report	NOUN
ftr-497	1479	4	suggested	suggest	VERB
ftr-497	1479	5	that	that	SCONJ
ftr-497	1479	6	the	the	DET
ftr-497	1479	7	tuition	tuition	NOUN
ftr-497	1479	8	exclusion	exclusion	NOUN
ftr-497	1479	9	be	be	AUX
ftr-497	1479	10	expanded	expand	VERB
ftr-497	1479	11	to	to	PART
ftr-497	1479	12	cover	cover	VERB
ftr-497	1479	13	other	other	ADJ
ftr-497	1479	14	items	item	NOUN
ftr-497	1479	15	related	relate	VERB
ftr-497	1479	16	to	to	ADP
ftr-497	1479	17	education	education	NOUN
ftr-497	1479	18	,	,	PUNCT
ftr-497	1479	19	but	but	CCONJ
ftr-497	1479	20	did	do	AUX
ftr-497	1479	21	not	not	PART
ftr-497	1479	22	attempt	attempt	VERB
ftr-497	1479	23	to	to	PART
ftr-497	1479	24	provide	provide	VERB
ftr-497	1479	25	any	any	DET
ftr-497	1479	26	detailed	detailed	ADJ
ftr-497	1479	27	suggestions	suggestion	NOUN
ftr-497	1479	28	on	on	ADP
ftr-497	1479	29	how	how	SCONJ
ftr-497	1479	30	to	to	PART
ftr-497	1479	31	accomplish	accomplish	VERB
ftr-497	1479	32	the	the	DET
ftr-497	1479	33	expansion	expansion	NOUN
ftr-497	1479	34	.	.	PUNCT
ftr-497	1480	1	restructuring	restructure	VERB
ftr-497	1480	2	report	report	NOUN
ftr-497	1480	3	,	,	PUNCT
ftr-497	1480	4	supra	supra	PROPN
ftr-497	1480	5	note	note	NOUN
ftr-497	1480	6	171	171	NUM
ftr-497	1480	7	.	.	PUNCT
ftr-497	1481	1	at	at	ADP
ftr-497	1481	2	402	402	NUM
ftr-497	1481	3	.	.	PUNCT
ftr-497	1482	1	it	it	PRON
ftr-497	1482	2	may	may	AUX
ftr-497	1482	3	be	be	AUX
ftr-497	1482	4	argued	argue	VERB
ftr-497	1482	5	that	that	SCONJ
ftr-497	1482	6	if	if	SCONJ
ftr-497	1482	7	all	all	DET
ftr-497	1482	8	states	state	NOUN
ftr-497	1482	9	eventually	eventually	ADV
ftr-497	1482	10	impose	impose	VERB
ftr-497	1482	11	an	an	DET
ftr-497	1482	12	obligation	obligation	NOUN
ftr-497	1482	13	on	on	ADP
ftr-497	1482	14	parents	parent	NOUN
ftr-497	1482	15	who	who	PRON
ftr-497	1482	16	have	have	VERB
ftr-497	1482	17	the	the	DET
ftr-497	1482	18	financial	financial	ADJ
ftr-497	1482	19	ability	ability	NOUN
ftr-497	1482	20	to	to	PART
ftr-497	1482	21	do	do	AUX
ftr-497	1482	22	so	so	ADV
ftr-497	1482	23	to	to	PART
ftr-497	1482	24	provide	provide	VERB
ftr-497	1482	25	post	post	ADJ
ftr-497	1482	26	-	-	ADJ
ftr-497	1482	27	secondary	secondary	ADJ
ftr-497	1482	28	and	and	CCONJ
ftr-497	1482	29	even	even	ADV
ftr-497	1482	30	graduate	graduate	NOUN
ftr-497	1482	31	school	school	NOUN
ftr-497	1482	32	education	education	NOUN
ftr-497	1482	33	to	to	ADP
ftr-497	1482	34	their	their	PRON
ftr-497	1482	35	children	child	NOUN
ftr-497	1482	36	,	,	PUNCT
ftr-497	1482	37	no	no	DET
ftr-497	1482	38	expansion	expansion	NOUN
ftr-497	1482	39	of	of	ADP
ftr-497	1482	40	the	the	DET
ftr-497	1482	41	tuition	tuition	NOUN
ftr-497	1482	42	exclusion	exclusion	NOUN
ftr-497	1482	43	is	be	AUX
ftr-497	1482	44	necessary	necessary	ADJ
ftr-497	1482	45	,	,	PUNCT
ftr-497	1482	46	since	since	SCONJ
ftr-497	1482	47	transfers	transfer	NOUN
ftr-497	1482	48	in	in	ADP
ftr-497	1482	49	satisfaction	satisfaction	NOUN
ftr-497	1482	50	of	of	ADP
ftr-497	1482	51	obligations	obligation	NOUN
ftr-497	1482	52	to	to	PART
ftr-497	1482	53	support	support	VERB
ftr-497	1482	54	are	be	AUX
ftr-497	1482	55	not	not	PART
ftr-497	1482	56	subjected	subject	VERB
ftr-497	1482	57	to	to	PART
ftr-497	1482	58	transfer	transfer	VERB
ftr-497	1482	59	tax	tax	NOUN
ftr-497	1482	60	.	.	PUNCT
ftr-497	1483	1	this	this	DET
ftr-497	1483	2	argument	argument	NOUN
ftr-497	1483	3	fails	fail	VERB
ftr-497	1483	4	for	for	ADP
ftr-497	1483	5	at	at	ADV
ftr-497	1483	6	least	least	ADV
ftr-497	1483	7	three	three	NUM
ftr-497	1483	8	reasons	reason	NOUN
ftr-497	1483	9	.	.	PUNCT
ftr-497	1484	1	first	first	ADV
ftr-497	1484	2	,	,	PUNCT
ftr-497	1484	3	not	not	PART
ftr-497	1484	4	all	all	DET
ftr-497	1484	5	states	state	NOUN
ftr-497	1484	6	impose	impose	VERB
ftr-497	1484	7	such	such	DET
ftr-497	1484	8	an	an	DET
ftr-497	1484	9	obligation	obligation	NOUN
ftr-497	1484	10	and	and	CCONJ
ftr-497	1484	11	there	there	PRON
ftr-497	1484	12	is	be	VERB
ftr-497	1484	13	no	no	DET
ftr-497	1484	14	guarantee	guarantee	NOUN
ftr-497	1484	15	that	that	SCONJ
ftr-497	1484	16	they	they	PRON
ftr-497	1484	17	will	will	AUX
ftr-497	1484	18	.	.	PUNCT
ftr-497	1485	1	see	see	VERB
ftr-497	1485	2	discussion	discussion	NOUN
ftr-497	1485	3	supra	supra	PROPN
ftr-497	1485	4	note	note	PROPN
ftr-497	1485	5	145	145	NUM
ftr-497	1485	6	.	.	PUNCT
ftr-497	1486	1	if	if	SCONJ
ftr-497	1486	2	not	not	PART
ftr-497	1486	3	all	all	DET
ftr-497	1486	4	states	state	NOUN
ftr-497	1486	5	do	do	VERB
ftr-497	1486	6	so	so	ADV
ftr-497	1486	7	.	.	PUNCT
ftr-497	1487	1	then	then	ADV
ftr-497	1487	2	it	it	PRON
ftr-497	1487	3	would	would	AUX
ftr-497	1487	4	be	be	AUX
ftr-497	1487	5	inappropriate	inappropriate	ADJ
ftr-497	1487	6	to	to	PART
ftr-497	1487	7	have	have	VERB
ftr-497	1487	8	a	a	DET
ftr-497	1487	9	federal	federal	ADJ
ftr-497	1487	10	transfer	transfer	NOUN
ftr-497	1487	11	tax	tax	NOUN
ftr-497	1487	12	system	system	NOUN
ftr-497	1487	13	,	,	PUNCT
ftr-497	1487	14	which	which	PRON
ftr-497	1487	15	should	should	AUX
ftr-497	1487	16	apply	apply	VERB
ftr-497	1487	17	uniformly	uniformly	ADV
ftr-497	1487	18	,	,	PUNCT
ftr-497	1487	19	permitting	permit	VERB
ftr-497	1487	20	transfers	transfer	NOUN
ftr-497	1487	21	related	relate	VERB
ftr-497	1487	22	to	to	ADP
ftr-497	1487	23	education	education	NOUN
ftr-497	1487	24	of	of	ADP
ftr-497	1487	25	adult	adult	NOUN
ftr-497	1487	26	children	child	NOUN
ftr-497	1487	27	to	to	PART
ftr-497	1487	28	escape	escape	VERB
ftr-497	1487	29	gift	gift	NOUN
ftr-497	1487	30	tax	tax	NOUN
ftr-497	1487	31	if	if	SCONJ
ftr-497	1487	32	made	make	VERB
ftr-497	1487	33	in	in	ADP
ftr-497	1487	34	a	a	DET
ftr-497	1487	35	state	state	NOUN
ftr-497	1487	36	that	that	PRON
ftr-497	1487	37	imposes	impose	VERB
ftr-497	1487	38	an	an	DET
ftr-497	1487	39	obligation	obligation	NOUN
ftr-497	1487	40	to	to	PART
ftr-497	1487	41	make	make	VERB
ftr-497	1487	42	such	such	ADJ
ftr-497	1487	43	transfers	transfer	NOUN
ftr-497	1487	44	,	,	PUNCT
ftr-497	1487	45	while	while	SCONJ
ftr-497	1487	46	taxing	tax	VERB
ftr-497	1487	47	such	such	ADJ
ftr-497	1487	48	transfers	transfer	NOUN
ftr-497	1487	49	made	make	VERB
ftr-497	1487	50	by	by	ADP
ftr-497	1487	51	parents	parent	NOUN
ftr-497	1487	52	who	who	PRON
ftr-497	1487	53	feel	feel	VERB
ftr-497	1487	54	a	a	DET
ftr-497	1487	55	moral	moral	ADJ
ftr-497	1487	56	obligation	obligation	NOUN
ftr-497	1487	57	to	to	PART
ftr-497	1487	58	do	do	AUX
ftr-497	1487	59	so	so	ADV
ftr-497	1487	60	but	but	CCONJ
ftr-497	1487	61	who	who	PRON
ftr-497	1487	62	are	be	AUX
ftr-497	1487	63	domiciled	domicile	VERB
ftr-497	1487	64	in	in	ADP
ftr-497	1487	65	states	state	NOUN
ftr-497	1487	66	that	that	PRON
ftr-497	1487	67	do	do	AUX
ftr-497	1487	68	not	not	PART
ftr-497	1487	69	impose	impose	VERB
ftr-497	1487	70	a	a	DET
ftr-497	1487	71	legal	legal	ADJ
ftr-497	1487	72	obligation	obligation	NOUN
ftr-497	1487	73	to	to	PART
ftr-497	1487	74	provide	provide	VERB
ftr-497	1487	75	such	such	ADJ
ftr-497	1487	76	support	support	NOUN
ftr-497	1487	77	.	.	PUNCT
ftr-497	1488	1	second	second	ADJ
ftr-497	1488	2	,	,	PUNCT
ftr-497	1488	3	even	even	ADV
ftr-497	1488	4	if	if	SCONJ
ftr-497	1488	5	all	all	DET
ftr-497	1488	6	states	state	NOUN
ftr-497	1488	7	did	do	AUX
ftr-497	1488	8	eventually	eventually	ADV
ftr-497	1488	9	impose	impose	VERB
ftr-497	1488	10	such	such	ADJ
ftr-497	1488	11	19931	19931	NUM
ftr-497	1488	12	florida	florida	PROPN
ftr-497	1488	13	tax	tax	NOUN
ftr-497	1488	14	review	review	NOUN
ftr-497	1488	15	could	could	AUX
ftr-497	1488	16	be	be	AUX
ftr-497	1488	17	revised	revise	VERB
ftr-497	1488	18	without	without	ADP
ftr-497	1488	19	severely	severely	ADV
ftr-497	1488	20	affecting	affect	VERB
ftr-497	1488	21	support	support	NOUN
ftr-497	1488	22	related	relate	VERB
ftr-497	1488	23	transfers	transfer	NOUN
ftr-497	1488	24	made	make	VERB
ftr-497	1488	25	to	to	ADP
ftr-497	1488	26	persons	person	NOUN
ftr-497	1488	27	to	to	PART
ftr-497	1488	28	whom	whom	PRON
ftr-497	1488	29	the	the	DET
ftr-497	1488	30	transferor	transferor	NOUN
ftr-497	1488	31	does	do	AUX
ftr-497	1488	32	not	not	PART
ftr-497	1488	33	have	have	VERB
ftr-497	1488	34	a	a	DET
ftr-497	1488	35	legal	legal	ADJ
ftr-497	1488	36	duty	duty	NOUN
ftr-497	1488	37	of	of	ADP
ftr-497	1488	38	support	support	NOUN
ftr-497	1488	39	.	.	PUNCT
ftr-497	1489	1	obviously	obviously	ADV
ftr-497	1489	2	,	,	PUNCT
ftr-497	1489	3	changing	change	VERB
ftr-497	1489	4	the	the	DET
ftr-497	1489	5	tuition	tuition	NOUN
ftr-497	1489	6	and	and	CCONJ
ftr-497	1489	7	medical	medical	ADJ
ftr-497	1489	8	care	care	NOUN
ftr-497	1489	9	exclusions	exclusion	NOUN
ftr-497	1489	10	to	to	PART
ftr-497	1489	11	permit	permit	VERB
ftr-497	1489	12	additional	additional	ADJ
ftr-497	1489	13	transfers	transfer	NOUN
ftr-497	1489	14	for	for	ADP
ftr-497	1489	15	the	the	DET
ftr-497	1489	16	purposes	purpose	NOUN
ftr-497	1489	17	described	describe	VERB
ftr-497	1489	18	above	above	ADV
ftr-497	1489	19	could	could	AUX
ftr-497	1489	20	also	also	ADV
ftr-497	1489	21	open	open	VERB
ftr-497	1489	22	the	the	DET
ftr-497	1489	23	door	door	NOUN
ftr-497	1489	24	to	to	ADP
ftr-497	1489	25	abuses	abuse	NOUN
ftr-497	1489	26	.	.	PUNCT
ftr-497	1490	1	for	for	ADP
ftr-497	1490	2	example	example	NOUN
ftr-497	1490	3	,	,	PUNCT
ftr-497	1490	4	permitting	permit	VERB
ftr-497	1490	5	gift	gift	NOUN
ftr-497	1490	6	tax	tax	NOUN
ftr-497	1490	7	free	free	ADJ
ftr-497	1490	8	transfers	transfer	NOUN
ftr-497	1490	9	for	for	ADP
ftr-497	1490	10	"	"	PUNCT
ftr-497	1490	11	housing	housing	NOUN
ftr-497	1490	12	"	"	PUNCT
ftr-497	1490	13	a	a	DET
ftr-497	1490	14	student	student	NOUN
ftr-497	1490	15	or	or	CCONJ
ftr-497	1490	16	an	an	DET
ftr-497	1490	17	elderly	elderly	ADJ
ftr-497	1490	18	person	person	NOUN
ftr-497	1490	19	could	could	AUX
ftr-497	1490	20	mean	mean	VERB
ftr-497	1490	21	purchasing	purchase	VERB
ftr-497	1490	22	and	and	CCONJ
ftr-497	1490	23	transferring	transfer	VERB
ftr-497	1490	24	to	to	ADP
ftr-497	1490	25	the	the	DET
ftr-497	1490	26	donee	donee	NOUN
ftr-497	1490	27	a	a	DET
ftr-497	1490	28	$	$	SYM
ftr-497	1490	29	300,000	300,000	NUM
ftr-497	1490	30	home	home	NOUN
ftr-497	1490	31	.	.	PUNCT
ftr-497	1491	1	"	"	PUNCT
ftr-497	1491	2	transportation	transportation	NOUN
ftr-497	1491	3	"	"	PUNCT
ftr-497	1491	4	could	could	AUX
ftr-497	1491	5	mean	mean	VERB
ftr-497	1491	6	transferring	transfer	VERB
ftr-497	1491	7	a	a	DET
ftr-497	1491	8	plane	plane	NOUN
ftr-497	1491	9	or	or	CCONJ
ftr-497	1491	10	an	an	DET
ftr-497	1491	11	expensive	expensive	ADJ
ftr-497	1491	12	car	car	NOUN
ftr-497	1491	13	that	that	PRON
ftr-497	1491	14	most	most	ADJ
ftr-497	1491	15	people	people	NOUN
ftr-497	1491	16	would	would	AUX
ftr-497	1491	17	view	view	VERB
ftr-497	1491	18	as	as	ADP
ftr-497	1491	19	a	a	DET
ftr-497	1491	20	significant	significant	ADJ
ftr-497	1491	21	gift	gift	NOUN
ftr-497	1491	22	.	.	PUNCT
ftr-497	1492	1	none	none	NOUN
ftr-497	1492	2	of	of	ADP
ftr-497	1492	3	these	these	DET
ftr-497	1492	4	assets	asset	NOUN
ftr-497	1492	5	is	be	AUX
ftr-497	1492	6	short	short	ADJ
ftr-497	1492	7	lived	live	VERB
ftr-497	1492	8	,	,	PUNCT
ftr-497	1492	9	and	and	CCONJ
ftr-497	1492	10	the	the	DET
ftr-497	1492	11	amount	amount	NOUN
ftr-497	1492	12	involved	involve	VERB
ftr-497	1492	13	is	be	AUX
ftr-497	1492	14	relatively	relatively	ADV
ftr-497	1492	15	large	large	ADJ
ftr-497	1492	16	.	.	PUNCT
ftr-497	1493	1	hence	hence	ADV
ftr-497	1493	2	,	,	PUNCT
ftr-497	1493	3	under	under	ADP
ftr-497	1493	4	the	the	DET
ftr-497	1493	5	analysis	analysis	NOUN
ftr-497	1493	6	of	of	ADP
ftr-497	1493	7	consumptive	consumptive	ADJ
ftr-497	1493	8	transfers	transfer	NOUN
ftr-497	1493	9	set	set	VERB
ftr-497	1493	10	out	out	ADP
ftr-497	1493	11	above	above	ADV
ftr-497	1493	12	,	,	PUNCT
ftr-497	1493	13	neither	neither	CCONJ
ftr-497	1493	14	should	should	AUX
ftr-497	1493	15	be	be	AUX
ftr-497	1493	16	protected	protect	VERB
ftr-497	1493	17	from	from	ADP
ftr-497	1493	18	transfer	transfer	NOUN
ftr-497	1493	19	tax	tax	NOUN
ftr-497	1493	20	.	.	PUNCT
ftr-497	1494	1	to	to	PART
ftr-497	1494	2	prevent	prevent	VERB
ftr-497	1494	3	such	such	ADJ
ftr-497	1494	4	potential	potential	ADJ
ftr-497	1494	5	abuses	abuse	NOUN
ftr-497	1494	6	,	,	PUNCT
ftr-497	1494	7	payments	payment	NOUN
ftr-497	1494	8	of	of	ADP
ftr-497	1494	9	these	these	DET
ftr-497	1494	10	expenses	expense	NOUN
ftr-497	1494	11	would	would	AUX
ftr-497	1494	12	have	have	VERB
ftr-497	1494	13	to	to	PART
ftr-497	1494	14	be	be	AUX
ftr-497	1494	15	limited	limit	VERB
ftr-497	1494	16	in	in	ADP
ftr-497	1494	17	ways	way	NOUN
ftr-497	1494	18	relatively	relatively	ADV
ftr-497	1494	19	easy	easy	ADJ
ftr-497	1494	20	to	to	PART
ftr-497	1494	21	check	check	VERB
ftr-497	1494	22	and	and	CCONJ
ftr-497	1494	23	to	to	PART
ftr-497	1494	24	enforce	enforce	VERB
ftr-497	1494	25	.	.	PUNCT
ftr-497	1495	1	these	these	DET
ftr-497	1495	2	limits	limit	NOUN
ftr-497	1495	3	will	will	AUX
ftr-497	1495	4	be	be	AUX
ftr-497	1495	5	designed	design	VERB
ftr-497	1495	6	based	base	VERB
ftr-497	1495	7	on	on	ADP
ftr-497	1495	8	the	the	DET
ftr-497	1495	9	factors	factor	NOUN
ftr-497	1495	10	identified	identify	VERB
ftr-497	1495	11	above	above	ADV
ftr-497	1495	12	as	as	ADV
ftr-497	1495	13	useful	useful	ADJ
ftr-497	1495	14	in	in	ADP
ftr-497	1495	15	limiting	limit	VERB
ftr-497	1495	16	the	the	DET
ftr-497	1495	17	use	use	NOUN
ftr-497	1495	18	of	of	ADP
ftr-497	1495	19	consumptive	consumptive	ADJ
ftr-497	1495	20	transfers	transfer	NOUN
ftr-497	1495	21	to	to	PART
ftr-497	1495	22	make	make	VERB
ftr-497	1495	23	wealth	wealth	NOUN
ftr-497	1495	24	transfers	transfer	NOUN
ftr-497	1495	25	.	.	PUNCT
ftr-497	1496	1	the	the	DET
ftr-497	1496	2	expanded	expand	VERB
ftr-497	1496	3	tuition	tuition	NOUN
ftr-497	1496	4	exclusion	exclusion	NOUN
ftr-497	1496	5	could	could	AUX
ftr-497	1496	6	be	be	AUX
ftr-497	1496	7	stated	state	VERB
ftr-497	1496	8	as	as	ADP
ftr-497	1496	9	an	an	DET
ftr-497	1496	10	exclusion	exclusion	NOUN
ftr-497	1496	11	for	for	ADP
ftr-497	1496	12	student	student	NOUN
ftr-497	1496	13	living	living	NOUN
ftr-497	1496	14	expenses	expense	NOUN
ftr-497	1496	15	which	which	PRON
ftr-497	1496	16	would	would	AUX
ftr-497	1496	17	apply	apply	VERB
ftr-497	1496	18	to	to	ADP
ftr-497	1496	19	transfers	transfer	NOUN
ftr-497	1496	20	for	for	ADP
ftr-497	1496	21	the	the	DET
ftr-497	1496	22	expense	expense	NOUN
ftr-497	1496	23	categories	category	NOUN
ftr-497	1496	24	listed	list	VERB
ftr-497	1496	25	above	above	ADV
ftr-497	1496	26	and	and	CCONJ
ftr-497	1496	27	made	make	VERB
ftr-497	1496	28	to	to	ADP
ftr-497	1496	29	persons	person	NOUN
ftr-497	1496	30	who	who	PRON
ftr-497	1496	31	are	be	AUX
ftr-497	1496	32	enrolled	enrol	VERB
ftr-497	1496	33	in	in	ADP
ftr-497	1496	34	and	and	CCONJ
ftr-497	1496	35	attending	attend	VERB
ftr-497	1496	36	at	at	ADP
ftr-497	1496	37	least	least	ADJ
ftr-497	1496	38	half	half	ADJ
ftr-497	1496	39	-	-	PUNCT
ftr-497	1496	40	time	time	NOUN
ftr-497	1496	41	an	an	DET
ftr-497	1496	42	educational	educational	ADJ
ftr-497	1496	43	institution	institution	NOUN
ftr-497	1496	44	(	(	PUNCT
ftr-497	1496	45	as	as	SCONJ
ftr-497	1496	46	defined	define	VERB
ftr-497	1496	47	in	in	ADP
ftr-497	1496	48	section	section	NOUN
ftr-497	1496	49	170(b)(1)(a)(ii	170(b)(1)(a)(ii	NUM
ftr-497	1496	50	)	)	PUNCT
ftr-497	1496	51	)	)	PUNCT
ftr-497	1496	52	,	,	PUNCT
ftr-497	1496	53	and	and	CCONJ
ftr-497	1496	54	who	who	PRON
ftr-497	1496	55	are	be	AUX
ftr-497	1496	56	in	in	ADP
ftr-497	1496	57	good	good	ADJ
ftr-497	1496	58	standing	standing	NOUN
ftr-497	1496	59	at	at	ADP
ftr-497	1496	60	the	the	DET
ftr-497	1496	61	time	time	NOUN
ftr-497	1496	62	the	the	DET
ftr-497	1496	63	transfer	transfer	NOUN
ftr-497	1496	64	is	be	AUX
ftr-497	1496	65	made	make	VERB
ftr-497	1496	66	.	.	PUNCT
ftr-497	1497	1	having	having	AUX
ftr-497	1497	2	limited	limit	VERB
ftr-497	1497	3	this	this	DET
ftr-497	1497	4	exclusion	exclusion	NOUN
ftr-497	1497	5	to	to	ADP
ftr-497	1497	6	such	such	ADJ
ftr-497	1497	7	students	student	NOUN
ftr-497	1497	8	,	,	PUNCT
ftr-497	1497	9	it	it	PRON
ftr-497	1497	10	does	do	AUX
ftr-497	1497	11	not	not	PART
ftr-497	1497	12	seem	seem	VERB
ftr-497	1497	13	necessary	necessary	ADJ
ftr-497	1497	14	to	to	PART
ftr-497	1497	15	limit	limit	VERB
ftr-497	1497	16	the	the	DET
ftr-497	1497	17	use	use	NOUN
ftr-497	1497	18	of	of	ADP
ftr-497	1497	19	this	this	DET
ftr-497	1497	20	exclusion	exclusion	NOUN
ftr-497	1497	21	to	to	ADP
ftr-497	1497	22	donors	donor	NOUN
ftr-497	1497	23	and	and	CCONJ
ftr-497	1497	24	donees	donee	NOUN
ftr-497	1497	25	within	within	ADP
ftr-497	1497	26	a	a	DET
ftr-497	1497	27	particular	particular	ADJ
ftr-497	1497	28	set	set	NOUN
ftr-497	1497	29	of	of	ADP
ftr-497	1497	30	relationships	relationship	NOUN
ftr-497	1497	31	,	,	PUNCT
ftr-497	1497	32	so	so	ADV
ftr-497	1497	33	long	long	ADV
ftr-497	1497	34	as	as	ADP
ftr-497	1497	35	the	the	DET
ftr-497	1497	36	purpose	purpose	NOUN
ftr-497	1497	37	for	for	ADP
ftr-497	1497	38	which	which	PRON
ftr-497	1497	39	the	the	DET
ftr-497	1497	40	transfer	transfer	NOUN
ftr-497	1497	41	can	can	AUX
ftr-497	1497	42	be	be	AUX
ftr-497	1497	43	made	make	VERB
ftr-497	1497	44	,	,	PUNCT
ftr-497	1497	45	the	the	DET
ftr-497	1497	46	amount	amount	NOUN
ftr-497	1497	47	of	of	ADP
ftr-497	1497	48	the	the	DET
ftr-497	1497	49	transfer	transfer	NOUN
ftr-497	1497	50	,	,	PUNCT
ftr-497	1497	51	and	and	CCONJ
ftr-497	1497	52	the	the	DET
ftr-497	1497	53	types	type	NOUN
ftr-497	1497	54	of	of	ADP
ftr-497	1497	55	assets	asset	NOUN
ftr-497	1497	56	acquired	acquire	VERB
ftr-497	1497	57	are	be	AUX
ftr-497	1497	58	reasonably	reasonably	ADV
ftr-497	1497	59	limited.0	limited.0	VERB
ftr-497	1497	60	5	5	NUM
ftr-497	1497	61	the	the	DET
ftr-497	1497	62	amount	amount	NOUN
ftr-497	1497	63	of	of	ADP
ftr-497	1497	64	this	this	DET
ftr-497	1497	65	exclusion	exclusion	NOUN
ftr-497	1497	66	could	could	AUX
ftr-497	1497	67	be	be	AUX
ftr-497	1497	68	subject	subject	ADJ
ftr-497	1497	69	to	to	ADP
ftr-497	1497	70	a	a	DET
ftr-497	1497	71	dual	dual	ADJ
ftr-497	1497	72	cap	cap	NOUN
ftr-497	1497	73	,	,	PUNCT
ftr-497	1497	74	the	the	DET
ftr-497	1497	75	an	an	DET
ftr-497	1497	76	obligation	obligation	NOUN
ftr-497	1497	77	,	,	PUNCT
ftr-497	1497	78	it	it	PRON
ftr-497	1497	79	is	be	AUX
ftr-497	1497	80	not	not	PART
ftr-497	1497	81	at	at	ADV
ftr-497	1497	82	all	all	ADV
ftr-497	1497	83	certain	certain	ADJ
ftr-497	1497	84	they	they	PRON
ftr-497	1497	85	would	would	AUX
ftr-497	1497	86	impose	impose	VERB
ftr-497	1497	87	it	it	PRON
ftr-497	1497	88	with	with	ADP
ftr-497	1497	89	respect	respect	NOUN
ftr-497	1497	90	to	to	ADP
ftr-497	1497	91	children	child	NOUN
ftr-497	1497	92	who	who	PRON
ftr-497	1497	93	graduate	graduate	VERB
ftr-497	1497	94	from	from	ADP
ftr-497	1497	95	college	college	NOUN
ftr-497	1497	96	or	or	CCONJ
ftr-497	1497	97	graduate	graduate	NOUN
ftr-497	1497	98	school	school	NOUN
ftr-497	1497	99	,	,	PUNCT
ftr-497	1497	100	are	be	AUX
ftr-497	1497	101	emancipated	emancipate	VERB
ftr-497	1497	102	for	for	ADP
ftr-497	1497	103	several	several	ADJ
ftr-497	1497	104	years	year	NOUN
ftr-497	1497	105	,	,	PUNCT
ftr-497	1497	106	and	and	CCONJ
ftr-497	1497	107	then	then	ADV
ftr-497	1497	108	return	return	VERB
ftr-497	1497	109	to	to	ADP
ftr-497	1497	110	school	school	NOUN
ftr-497	1497	111	.	.	PUNCT
ftr-497	1498	1	hence	hence	ADV
ftr-497	1498	2	,	,	PUNCT
ftr-497	1498	3	some	some	DET
ftr-497	1498	4	exclusion	exclusion	NOUN
ftr-497	1498	5	would	would	AUX
ftr-497	1498	6	need	need	VERB
ftr-497	1498	7	to	to	PART
ftr-497	1498	8	be	be	AUX
ftr-497	1498	9	available	available	ADJ
ftr-497	1498	10	for	for	ADP
ftr-497	1498	11	such	such	ADJ
ftr-497	1498	12	returning	return	VERB
ftr-497	1498	13	students	student	NOUN
ftr-497	1498	14	.	.	PUNCT
ftr-497	1499	1	third	third	ADJ
ftr-497	1499	2	,	,	PUNCT
ftr-497	1499	3	if	if	SCONJ
ftr-497	1499	4	states	state	NOUN
ftr-497	1499	5	can	can	AUX
ftr-497	1499	6	eliminate	eliminate	VERB
ftr-497	1499	7	gift	gift	NOUN
ftr-497	1499	8	tax	tax	NOUN
ftr-497	1499	9	consequences	consequence	NOUN
ftr-497	1499	10	by	by	ADP
ftr-497	1499	11	changing	change	VERB
ftr-497	1499	12	their	their	PRON
ftr-497	1499	13	support	support	NOUN
ftr-497	1499	14	standards	standard	NOUN
ftr-497	1499	15	,	,	PUNCT
ftr-497	1499	16	what	what	PRON
ftr-497	1499	17	will	will	AUX
ftr-497	1499	18	prevent	prevent	VERB
ftr-497	1499	19	them	they	PRON
ftr-497	1499	20	from	from	ADP
ftr-497	1499	21	largely	largely	ADV
ftr-497	1499	22	eliminating	eliminate	VERB
ftr-497	1499	23	the	the	DET
ftr-497	1499	24	gift	gift	NOUN
ftr-497	1499	25	tax	tax	NOUN
ftr-497	1499	26	for	for	ADP
ftr-497	1499	27	their	their	PRON
ftr-497	1499	28	wealthy	wealthy	ADJ
ftr-497	1499	29	citizens	citizen	NOUN
ftr-497	1499	30	by	by	ADP
ftr-497	1499	31	requiring	require	VERB
ftr-497	1499	32	those	those	PRON
ftr-497	1499	33	that	that	PRON
ftr-497	1499	34	can	can	AUX
ftr-497	1499	35	,	,	PUNCT
ftr-497	1499	36	to	to	PART
ftr-497	1499	37	provide	provide	VERB
ftr-497	1499	38	their	their	PRON
ftr-497	1499	39	children	child	NOUN
ftr-497	1499	40	,	,	PUNCT
ftr-497	1499	41	even	even	ADV
ftr-497	1499	42	adult	adult	NOUN
ftr-497	1499	43	children	child	NOUN
ftr-497	1499	44	,	,	PUNCT
ftr-497	1499	45	all	all	DET
ftr-497	1499	46	the	the	DET
ftr-497	1499	47	necessaries	necessary	NOUN
ftr-497	1499	48	and	and	CCONJ
ftr-497	1499	49	comforts	comfort	NOUN
ftr-497	1499	50	they	they	PRON
ftr-497	1499	51	can	can	AUX
ftr-497	1499	52	provide	provide	VERB
ftr-497	1499	53	consistent	consistent	ADJ
ftr-497	1499	54	with	with	ADP
ftr-497	1499	55	their	their	PRON
ftr-497	1499	56	wealth	wealth	NOUN
ftr-497	1499	57	,	,	PUNCT
ftr-497	1499	58	and	and	CCONJ
ftr-497	1499	59	without	without	ADP
ftr-497	1499	60	regard	regard	NOUN
ftr-497	1499	61	to	to	ADP
ftr-497	1499	62	the	the	DET
ftr-497	1499	63	ability	ability	NOUN
ftr-497	1499	64	of	of	ADP
ftr-497	1499	65	the	the	DET
ftr-497	1499	66	child	child	NOUN
ftr-497	1499	67	to	to	PART
ftr-497	1499	68	support	support	VERB
ftr-497	1499	69	himself	himself	PRON
ftr-497	1499	70	or	or	CCONJ
ftr-497	1499	71	herself	herself	PRON
ftr-497	1499	72	?	?	PUNCT
ftr-497	1500	1	in	in	ADP
ftr-497	1500	2	such	such	DET
ftr-497	1500	3	a	a	DET
ftr-497	1500	4	situation	situation	NOUN
ftr-497	1500	5	a	a	DET
ftr-497	1500	6	federal	federal	ADJ
ftr-497	1500	7	standard	standard	NOUN
ftr-497	1500	8	to	to	PART
ftr-497	1500	9	govern	govern	VERB
ftr-497	1500	10	and	and	CCONJ
ftr-497	1500	11	limit	limit	VERB
ftr-497	1500	12	such	such	ADJ
ftr-497	1500	13	transfers	transfer	NOUN
ftr-497	1500	14	would	would	AUX
ftr-497	1500	15	have	have	VERB
ftr-497	1500	16	to	to	PART
ftr-497	1500	17	be	be	AUX
ftr-497	1500	18	developed	develop	VERB
ftr-497	1500	19	or	or	CCONJ
ftr-497	1500	20	the	the	DET
ftr-497	1500	21	federal	federal	ADJ
ftr-497	1500	22	transfer	transfer	NOUN
ftr-497	1500	23	tax	tax	NOUN
ftr-497	1500	24	system	system	NOUN
ftr-497	1500	25	would	would	AUX
ftr-497	1500	26	be	be	AUX
ftr-497	1500	27	severely	severely	ADV
ftr-497	1500	28	breached	breach	VERB
ftr-497	1500	29	.	.	PUNCT
ftr-497	1501	1	205	205	NUM
ftr-497	1501	2	.	.	PUNCT
ftr-497	1502	1	while	while	SCONJ
ftr-497	1502	2	the	the	DET
ftr-497	1502	3	exclusion	exclusion	NOUN
ftr-497	1502	4	could	could	AUX
ftr-497	1502	5	be	be	AUX
ftr-497	1502	6	limited	limit	VERB
ftr-497	1502	7	to	to	ADP
ftr-497	1502	8	children	child	NOUN
ftr-497	1502	9	,	,	PUNCT
ftr-497	1502	10	grandchildren	grandchild	NOUN
ftr-497	1502	11	,	,	PUNCT
ftr-497	1502	12	nieces	niece	NOUN
ftr-497	1502	13	,	,	PUNCT
ftr-497	1502	14	nephews	nephew	NOUN
ftr-497	1502	15	,	,	PUNCT
ftr-497	1502	16	etc	etc	X
ftr-497	1502	17	.	.	X
ftr-497	1502	18	,	,	PUNCT
ftr-497	1502	19	there	there	PRON
ftr-497	1502	20	seems	seem	VERB
ftr-497	1502	21	little	little	ADJ
ftr-497	1502	22	reason	reason	NOUN
ftr-497	1502	23	to	to	PART
ftr-497	1502	24	impose	impose	VERB
ftr-497	1502	25	such	such	DET
ftr-497	1502	26	a	a	DET
ftr-497	1502	27	limitation	limitation	NOUN
ftr-497	1502	28	.	.	PUNCT
ftr-497	1503	1	most	most	ADJ
ftr-497	1503	2	such	such	ADJ
ftr-497	1503	3	transfers	transfer	NOUN
ftr-497	1503	4	will	will	AUX
ftr-497	1503	5	undoubtedly	undoubtedly	ADV
ftr-497	1503	6	occur	occur	VERB
ftr-497	1503	7	intra	intra	ADJ
ftr-497	1503	8	-	-	NOUN
ftr-497	1503	9	family	family	NOUN
ftr-497	1503	10	.	.	PUNCT
ftr-497	1504	1	nonetheless	nonetheless	ADV
ftr-497	1504	2	,	,	PUNCT
ftr-497	1504	3	if	if	SCONJ
ftr-497	1504	4	someone	someone	PRON
ftr-497	1504	5	wants	want	VERB
ftr-497	1504	6	to	to	PART
ftr-497	1504	7	pay	pay	VERB
ftr-497	1504	8	the	the	DET
ftr-497	1504	9	educational	educational	ADJ
ftr-497	1504	10	expenses	expense	NOUN
ftr-497	1504	11	of	of	ADP
ftr-497	1504	12	an	an	DET
ftr-497	1504	13	unrelated	unrelated	ADJ
ftr-497	1504	14	person	person	NOUN
ftr-497	1504	15	,	,	PUNCT
ftr-497	1504	16	there	there	PRON
ftr-497	1504	17	is	be	VERB
ftr-497	1504	18	no	no	DET
ftr-497	1504	19	greater	great	ADJ
ftr-497	1504	20	reason	reason	NOUN
ftr-497	1504	21	to	to	PART
ftr-497	1504	22	tax	tax	VERB
ftr-497	1504	23	that	that	DET
ftr-497	1504	24	transfer	transfer	NOUN
ftr-497	1504	25	than	than	SCONJ
ftr-497	1504	26	to	to	PART
ftr-497	1504	27	tax	tax	VERB
ftr-497	1504	28	an	an	DET
ftr-497	1504	29	intra	intra	ADJ
ftr-497	1504	30	-	-	ADJ
ftr-497	1504	31	family	family	ADJ
ftr-497	1504	32	transfer	transfer	NOUN
ftr-497	1504	33	of	of	ADP
ftr-497	1504	34	the	the	DET
ftr-497	1504	35	same	same	ADJ
ftr-497	1504	36	kind	kind	NOUN
ftr-497	1504	37	,	,	PUNCT
ftr-497	1504	38	given	give	VERB
ftr-497	1504	39	the	the	DET
ftr-497	1504	40	other	other	ADJ
ftr-497	1504	41	safeguards	safeguard	NOUN
ftr-497	1504	42	recommended	recommend	VERB
ftr-497	1504	43	.	.	PUNCT
ftr-497	1505	1	note	note	VERB
ftr-497	1505	2	that	that	SCONJ
ftr-497	1505	3	while	while	SCONJ
ftr-497	1505	4	the	the	DET
ftr-497	1505	5	relationship	relationship	NOUN
ftr-497	1505	6	of	of	ADP
ftr-497	1505	7	the	the	DET
ftr-497	1505	8	donor	donor	NOUN
ftr-497	1505	9	and	and	CCONJ
ftr-497	1505	10	donee	donee	NOUN
ftr-497	1505	11	is	be	AUX
ftr-497	1505	12	not	not	PART
ftr-497	1505	13	defined	define	VERB
ftr-497	1505	14	,	,	PUNCT
ftr-497	1505	15	a	a	DET
ftr-497	1505	16	similar	similar	ADJ
ftr-497	1505	17	limitation	limitation	NOUN
ftr-497	1505	18	on	on	ADP
ftr-497	1505	19	the	the	DET
ftr-497	1505	20	exclusion	exclusion	NOUN
ftr-497	1505	21	is	be	AUX
ftr-497	1505	22	achieved	achieve	VERB
ftr-497	1505	23	by	by	ADP
ftr-497	1505	24	requiring	require	VERB
ftr-497	1505	25	that	that	SCONJ
ftr-497	1505	26	the	the	DET
ftr-497	1505	27	donee	donee	NOUN
ftr-497	1505	28	must	must	AUX
ftr-497	1505	29	be	be	AUX
ftr-497	1505	30	at	at	ADP
ftr-497	1505	31	least	least	ADJ
ftr-497	1505	32	a	a	DET
ftr-497	1505	33	half	half	ADJ
ftr-497	1505	34	-	-	PUNCT
ftr-497	1505	35	time	time	NOUN
ftr-497	1505	36	student	student	NOUN
ftr-497	1505	37	enrolled	enrol	VERB
ftr-497	1505	38	in	in	ADP
ftr-497	1505	39	an	an	DET
ftr-497	1505	40	educational	educational	ADJ
ftr-497	1505	41	institution	institution	NOUN
ftr-497	1505	42	.	.	PUNCT
ftr-497	1506	1	[	[	X
ftr-497	1506	2	vol	vol	NOUN
ftr-497	1506	3	1:7	1:7	NUM
ftr-497	1506	4	should	should	AUX
ftr-497	1506	5	we	we	PRON
ftr-497	1506	6	give	give	VERB
ftr-497	1506	7	away	away	ADP
ftr-497	1506	8	the	the	DET
ftr-497	1506	9	annual	annual	ADJ
ftr-497	1506	10	erclusion	erclusion	NOUN
ftr-497	1506	11	?	?	PUNCT
ftr-497	1507	1	lesser	less	ADJ
ftr-497	1507	2	of	of	ADP
ftr-497	1507	3	expenses	expense	NOUN
ftr-497	1507	4	actually	actually	ADV
ftr-497	1507	5	incurred	incur	VERB
ftr-497	1507	6	or	or	CCONJ
ftr-497	1507	7	a	a	DET
ftr-497	1507	8	specified	specify	VERB
ftr-497	1507	9	dollar	dollar	NOUN
ftr-497	1507	10	amount.-	amount.-	PROPN
ftr-497	1507	11	'	'	PUNCT
ftr-497	1507	12	the	the	DET
ftr-497	1507	13	specified	specified	ADJ
ftr-497	1507	14	dollar	dollar	NOUN
ftr-497	1507	15	amount	amount	NOUN
ftr-497	1507	16	could	could	AUX
ftr-497	1507	17	be	be	AUX
ftr-497	1507	18	fixed	fix	VERB
ftr-497	1507	19	in	in	ADP
ftr-497	1507	20	relation	relation	NOUN
ftr-497	1507	21	to	to	ADP
ftr-497	1507	22	the	the	DET
ftr-497	1507	23	average	average	ADJ
ftr-497	1507	24	expenses	expense	NOUN
ftr-497	1507	25	incurred	incur	VERB
ftr-497	1507	26	for	for	ADP
ftr-497	1507	27	housing	housing	NOUN
ftr-497	1507	28	,	,	PUNCT
ftr-497	1507	29	transportation	transportation	NOUN
ftr-497	1507	30	,	,	PUNCT
ftr-497	1507	31	food	food	NOUN
ftr-497	1507	32	,	,	PUNCT
ftr-497	1507	33	clothing	clothing	NOUN
ftr-497	1507	34	,	,	PUNCT
ftr-497	1507	35	books	book	NOUN
ftr-497	1507	36	and	and	CCONJ
ftr-497	1507	37	supplies	supply	NOUN
ftr-497	1507	38	at	at	ADP
ftr-497	1507	39	relatively	relatively	ADV
ftr-497	1507	40	expensive	expensive	ADJ
ftr-497	1507	41	institutions	institution	NOUN
ftr-497	1507	42	.	.	PUNCT
ftr-497	1508	1	the	the	DET
ftr-497	1508	2	exclusion	exclusion	NOUN
ftr-497	1508	3	would	would	AUX
ftr-497	1508	4	be	be	AUX
ftr-497	1508	5	unavailable	unavailable	ADJ
ftr-497	1508	6	for	for	ADP
ftr-497	1508	7	expenses	expense	NOUN
ftr-497	1508	8	paid	pay	VERB
ftr-497	1508	9	or	or	CCONJ
ftr-497	1508	10	reimbursed	reimburse	VERB
ftr-497	1508	11	from	from	ADP
ftr-497	1508	12	any	any	DET
ftr-497	1508	13	other	other	ADJ
ftr-497	1508	14	source	source	NOUN
ftr-497	1508	15	,	,	PUNCT
ftr-497	1508	16	such	such	ADJ
ftr-497	1508	17	as	as	ADP
ftr-497	1508	18	other	other	ADJ
ftr-497	1508	19	family	family	NOUN
ftr-497	1508	20	members	member	NOUN
ftr-497	1508	21	,	,	PUNCT
ftr-497	1508	22	a	a	DET
ftr-497	1508	23	trust	trust	NOUN
ftr-497	1508	24	or	or	CCONJ
ftr-497	1508	25	a	a	DET
ftr-497	1508	26	scholarship	scholarship	NOUN
ftr-497	1508	27	.	.	PUNCT
ftr-497	1509	1	to	to	PART
ftr-497	1509	2	prevent	prevent	VERB
ftr-497	1509	3	some	some	DET
ftr-497	1509	4	major	major	ADJ
ftr-497	1509	5	opportunities	opportunity	NOUN
ftr-497	1509	6	for	for	ADP
ftr-497	1509	7	exploitation	exploitation	NOUN
ftr-497	1509	8	,	,	PUNCT
ftr-497	1509	9	the	the	DET
ftr-497	1509	10	statute	statute	NOUN
ftr-497	1509	11	should	should	AUX
ftr-497	1509	12	not	not	PART
ftr-497	1509	13	protect	protect	VERB
ftr-497	1509	14	the	the	DET
ftr-497	1509	15	transfer	transfer	NOUN
ftr-497	1509	16	of	of	ADP
ftr-497	1509	17	ownership	ownership	NOUN
ftr-497	1509	18	of	of	ADP
ftr-497	1509	19	any	any	DET
ftr-497	1509	20	real	real	ADJ
ftr-497	1509	21	property	property	NOUN
ftr-497	1509	22	or	or	CCONJ
ftr-497	1509	23	any	any	DET
ftr-497	1509	24	tangible	tangible	ADJ
ftr-497	1509	25	asset	asset	NOUN
ftr-497	1509	26	with	with	ADP
ftr-497	1509	27	a	a	DET
ftr-497	1509	28	value	value	NOUN
ftr-497	1509	29	in	in	ADP
ftr-497	1509	30	excess	excess	NOUN
ftr-497	1509	31	of	of	ADP
ftr-497	1509	32	a	a	DET
ftr-497	1509	33	specified	specify	VERB
ftr-497	1509	34	dollar	dollar	NOUN
ftr-497	1509	35	amount	amount	NOUN
ftr-497	1509	36	,	,	PUNCT
ftr-497	1509	37	although	although	SCONJ
ftr-497	1509	38	it	it	PRON
ftr-497	1509	39	should	should	AUX
ftr-497	1509	40	allow	allow	VERB
ftr-497	1509	41	the	the	DET
ftr-497	1509	42	use	use	NOUN
ftr-497	1509	43	of	of	ADP
ftr-497	1509	44	such	such	ADJ
ftr-497	1509	45	assets	asset	NOUN
ftr-497	1509	46	.	.	PUNCT
ftr-497	1510	1	this	this	PRON
ftr-497	1510	2	should	should	AUX
ftr-497	1510	3	help	help	VERB
ftr-497	1510	4	prevent	prevent	VERB
ftr-497	1510	5	the	the	DET
ftr-497	1510	6	transfer	transfer	NOUN
ftr-497	1510	7	of	of	ADP
ftr-497	1510	8	long	long	ADJ
ftr-497	1510	9	lasting	last	VERB
ftr-497	1510	10	assets	asset	NOUN
ftr-497	1510	11	under	under	ADP
ftr-497	1510	12	this	this	DET
ftr-497	1510	13	exclusion	exclusion	NOUN
ftr-497	1510	14	.	.	PUNCT
ftr-497	1511	1	additionally	additionally	ADV
ftr-497	1511	2	,	,	PUNCT
ftr-497	1511	3	transfers	transfer	NOUN
ftr-497	1511	4	would	would	AUX
ftr-497	1511	5	be	be	AUX
ftr-497	1511	6	limited	limit	VERB
ftr-497	1511	7	to	to	ADP
ftr-497	1511	8	those	those	DET
ftr-497	1511	9	amounts	amount	NOUN
ftr-497	1511	10	and	and	CCONJ
ftr-497	1511	11	assets	asset	NOUN
ftr-497	1511	12	necessary	necessary	ADJ
ftr-497	1511	13	for	for	ADP
ftr-497	1511	14	the	the	DET
ftr-497	1511	15	current	current	ADJ
ftr-497	1511	16	school	school	NOUN
ftr-497	1511	17	year	year	NOUN
ftr-497	1511	18	.	.	PUNCT
ftr-497	1512	1	to	to	PART
ftr-497	1512	2	make	make	VERB
ftr-497	1512	3	the	the	DET
ftr-497	1512	4	valuation	valuation	NOUN
ftr-497	1512	5	of	of	ADP
ftr-497	1512	6	the	the	DET
ftr-497	1512	7	transferred	transfer	VERB
ftr-497	1512	8	items	item	NOUN
ftr-497	1512	9	easier	easy	ADJ
ftr-497	1512	10	,	,	PUNCT
ftr-497	1512	11	transfers	transfer	NOUN
ftr-497	1512	12	could	could	AUX
ftr-497	1512	13	qualify	qualify	VERB
ftr-497	1512	14	for	for	ADP
ftr-497	1512	15	the	the	DET
ftr-497	1512	16	exclusion	exclusion	NOUN
ftr-497	1512	17	only	only	ADV
ftr-497	1512	18	if	if	SCONJ
ftr-497	1512	19	made	make	VERB
ftr-497	1512	20	in	in	ADP
ftr-497	1512	21	cash	cash	NOUN
ftr-497	1512	22	or	or	CCONJ
ftr-497	1512	23	in	in	ADP
ftr-497	1512	24	the	the	DET
ftr-497	1512	25	form	form	NOUN
ftr-497	1512	26	of	of	ADP
ftr-497	1512	27	the	the	DET
ftr-497	1512	28	item	item	NOUN
ftr-497	1512	29	to	to	PART
ftr-497	1512	30	be	be	AUX
ftr-497	1512	31	used	use	VERB
ftr-497	1512	32	(	(	PUNCT
ftr-497	1512	33	e.g.	e.g.	ADV
ftr-497	1512	34	,	,	PUNCT
ftr-497	1512	35	a	a	DET
ftr-497	1512	36	book	book	NOUN
ftr-497	1512	37	)	)	PUNCT
ftr-497	1512	38	.	.	PUNCT
ftr-497	1513	1	the	the	DET
ftr-497	1513	2	ultimate	ultimate	ADJ
ftr-497	1513	3	limit	limit	NOUN
ftr-497	1513	4	on	on	ADP
ftr-497	1513	5	the	the	DET
ftr-497	1513	6	use	use	NOUN
ftr-497	1513	7	of	of	ADP
ftr-497	1513	8	this	this	DET
ftr-497	1513	9	exclusion	exclusion	NOUN
ftr-497	1513	10	would	would	AUX
ftr-497	1513	11	be	be	AUX
ftr-497	1513	12	that	that	SCONJ
ftr-497	1513	13	it	it	PRON
ftr-497	1513	14	could	could	AUX
ftr-497	1513	15	not	not	PART
ftr-497	1513	16	be	be	AUX
ftr-497	1513	17	used	use	VERB
ftr-497	1513	18	as	as	ADP
ftr-497	1513	19	to	to	ADP
ftr-497	1513	20	any	any	DET
ftr-497	1513	21	one	one	NUM
ftr-497	1513	22	donee	donee	NOUN
ftr-497	1513	23	for	for	ADP
ftr-497	1513	24	more	more	ADJ
ftr-497	1513	25	than	than	ADP
ftr-497	1513	26	twice	twice	DET
ftr-497	1513	27	the	the	DET
ftr-497	1513	28	number	number	NOUN
ftr-497	1513	29	of	of	ADP
ftr-497	1513	30	years	year	NOUN
ftr-497	1513	31	that	that	SCONJ
ftr-497	1513	32	a	a	DET
ftr-497	1513	33	full	full	ADJ
ftr-497	1513	34	-	-	PUNCT
ftr-497	1513	35	time	time	NOUN
ftr-497	1513	36	student	student	NOUN
ftr-497	1513	37	would	would	AUX
ftr-497	1513	38	require	require	VERB
ftr-497	1513	39	to	to	PART
ftr-497	1513	40	obtain	obtain	VERB
ftr-497	1513	41	the	the	DET
ftr-497	1513	42	degree	degree	NOUN
ftr-497	1513	43	sought	seek	VERB
ftr-497	1513	44	by	by	ADP
ftr-497	1513	45	the	the	DET
ftr-497	1513	46	donee	donee	NOUN
ftr-497	1513	47	.	.	PUNCT
ftr-497	1514	1	while	while	SCONJ
ftr-497	1514	2	it	it	PRON
ftr-497	1514	3	would	would	AUX
ftr-497	1514	4	be	be	AUX
ftr-497	1514	5	possible	possible	ADJ
ftr-497	1514	6	to	to	PART
ftr-497	1514	7	tighten	tighten	VERB
ftr-497	1514	8	up	up	ADP
ftr-497	1514	9	the	the	DET
ftr-497	1514	10	safeguards	safeguard	NOUN
ftr-497	1514	11	against	against	ADP
ftr-497	1514	12	abuse	abuse	NOUN
ftr-497	1514	13	of	of	ADP
ftr-497	1514	14	such	such	DET
ftr-497	1514	15	an	an	DET
ftr-497	1514	16	exclusion	exclusion	NOUN
ftr-497	1514	17	by	by	ADP
ftr-497	1514	18	providing	provide	VERB
ftr-497	1514	19	that	that	SCONJ
ftr-497	1514	20	only	only	ADJ
ftr-497	1514	21	payments	payment	NOUN
ftr-497	1514	22	made	make	VERB
ftr-497	1514	23	to	to	ADP
ftr-497	1514	24	vendors	vendor	NOUN
ftr-497	1514	25	could	could	AUX
ftr-497	1514	26	qualify	qualify	VERB
ftr-497	1514	27	for	for	ADP
ftr-497	1514	28	the	the	DET
ftr-497	1514	29	exclusion	exclusion	NOUN
ftr-497	1514	30	,	,	PUNCT
ftr-497	1514	31	that	that	PRON
ftr-497	1514	32	would	would	AUX
ftr-497	1514	33	add	add	VERB
ftr-497	1514	34	such	such	DET
ftr-497	1514	35	a	a	DET
ftr-497	1514	36	substantial	substantial	ADJ
ftr-497	1514	37	amount	amount	NOUN
ftr-497	1514	38	of	of	ADP
ftr-497	1514	39	complexity	complexity	NOUN
ftr-497	1514	40	that	that	SCONJ
ftr-497	1514	41	it	it	PRON
ftr-497	1514	42	does	do	AUX
ftr-497	1514	43	not	not	PART
ftr-497	1514	44	seem	seem	VERB
ftr-497	1514	45	desirable	desirable	ADJ
ftr-497	1514	46	.	.	PUNCT
ftr-497	1515	1	7	7	NUM
ftr-497	1515	2	however	however	ADV
ftr-497	1515	3	,	,	PUNCT
ftr-497	1515	4	a	a	DET
ftr-497	1515	5	reasonable	reasonable	ADJ
ftr-497	1515	6	additional	additional	ADJ
ftr-497	1515	7	safeguard	safeguard	NOUN
ftr-497	1515	8	against	against	ADP
ftr-497	1515	9	abuses	abuse	NOUN
ftr-497	1515	10	of	of	ADP
ftr-497	1515	11	this	this	DET
ftr-497	1515	12	exclusion	exclusion	NOUN
ftr-497	1515	13	would	would	AUX
ftr-497	1515	14	be	be	AUX
ftr-497	1515	15	to	to	PART
ftr-497	1515	16	require	require	VERB
ftr-497	1515	17	the	the	DET
ftr-497	1515	18	taxpayer	taxpayer	NOUN
ftr-497	1515	19	claiming	claim	VERB
ftr-497	1515	20	it	it	PRON
ftr-497	1515	21	to	to	PART
ftr-497	1515	22	report	report	VERB
ftr-497	1515	23	that	that	SCONJ
ftr-497	1515	24	transfers	transfer	NOUN
ftr-497	1515	25	had	have	AUX
ftr-497	1515	26	(	(	PUNCT
ftr-497	1515	27	or	or	CCONJ
ftr-497	1515	28	had	have	AUX
ftr-497	1515	29	not	not	PART
ftr-497	1515	30	)	)	PUNCT
ftr-497	1515	31	been	be	AUX
ftr-497	1515	32	made	make	VERB
ftr-497	1515	33	in	in	ADP
ftr-497	1515	34	reliance	reliance	NOUN
ftr-497	1515	35	on	on	ADP
ftr-497	1515	36	the	the	DET
ftr-497	1515	37	exclusion	exclusion	NOUN
ftr-497	1515	38	,	,	PUNCT
ftr-497	1515	39	to	to	PART
ftr-497	1515	40	list	list	VERB
ftr-497	1515	41	the	the	DET
ftr-497	1515	42	social	social	ADJ
ftr-497	1515	43	security	security	NOUN
ftr-497	1515	44	numbers	number	NOUN
ftr-497	1515	45	and	and	CCONJ
ftr-497	1515	46	relationships	relationship	NOUN
ftr-497	1515	47	of	of	ADP
ftr-497	1515	48	all	all	DET
ftr-497	1515	49	persons	person	NOUN
ftr-497	1515	50	to	to	PART
ftr-497	1515	51	whom	whom	PRON
ftr-497	1515	52	such	such	ADJ
ftr-497	1515	53	transfers	transfer	NOUN
ftr-497	1515	54	had	have	AUX
ftr-497	1515	55	been	be	AUX
ftr-497	1515	56	made	make	VERB
ftr-497	1515	57	,	,	PUNCT
ftr-497	1515	58	and	and	CCONJ
ftr-497	1515	59	to	to	PART
ftr-497	1515	60	retain	retain	VERB
ftr-497	1515	61	receipts	receipt	NOUN
ftr-497	1515	62	,	,	PUNCT
ftr-497	1515	63	canceled	cancel	VERB
ftr-497	1515	64	checks	check	NOUN
ftr-497	1515	65	,	,	PUNCT
ftr-497	1515	66	or	or	CCONJ
ftr-497	1515	67	other	other	ADJ
ftr-497	1515	68	records	record	NOUN
ftr-497	1515	69	documenting	document	VERB
ftr-497	1515	70	the	the	DET
ftr-497	1515	71	amounts	amount	NOUN
ftr-497	1515	72	transferred	transfer	VERB
ftr-497	1515	73	in	in	ADP
ftr-497	1515	74	reliance	reliance	NOUN
ftr-497	1515	75	on	on	ADP
ftr-497	1515	76	the	the	DET
ftr-497	1515	77	exclusion	exclusion	NOUN
ftr-497	1515	78	.	.	PUNCT
ftr-497	1515	79	'	'	PUNCT
ftr-497	1516	1	the	the	DET
ftr-497	1516	2	law	law	NOUN
ftr-497	1516	3	would	would	AUX
ftr-497	1516	4	also	also	ADV
ftr-497	1516	5	specify	specify	VERB
ftr-497	1516	6	that	that	SCONJ
ftr-497	1516	7	taxpayers	taxpayer	NOUN
ftr-497	1516	8	whose	whose	DET
ftr-497	1516	9	income	income	NOUN
ftr-497	1516	10	tax	tax	NOUN
ftr-497	1516	11	returns	return	NOUN
ftr-497	1516	12	are	be	AUX
ftr-497	1516	13	examined	examine	VERB
ftr-497	1516	14	can	can	AUX
ftr-497	1516	15	also	also	ADV
ftr-497	1516	16	be	be	AUX
ftr-497	1516	17	required	require	VERB
ftr-497	1516	18	to	to	PART
ftr-497	1516	19	produce	produce	VERB
ftr-497	1516	20	this	this	DET
ftr-497	1516	21	documentation	documentation	NOUN
ftr-497	1516	22	.	.	PUNCT
ftr-497	1517	1	this	this	PRON
ftr-497	1517	2	could	could	AUX
ftr-497	1517	3	substantially	substantially	ADV
ftr-497	1517	4	reduce	reduce	VERB
ftr-497	1517	5	the	the	DET
ftr-497	1517	6	number	number	NOUN
ftr-497	1517	7	of	of	ADP
ftr-497	1517	8	those	those	PRON
ftr-497	1517	9	who	who	PRON
ftr-497	1517	10	would	would	AUX
ftr-497	1517	11	attempt	attempt	VERB
ftr-497	1517	12	to	to	PART
ftr-497	1517	13	abuse	abuse	VERB
ftr-497	1517	14	the	the	DET
ftr-497	1517	15	student	student	NOUN
ftr-497	1517	16	living	live	VERB
ftr-497	1517	17	expense	expense	NOUN
ftr-497	1517	18	exclusion	exclusion	NOUN
ftr-497	1517	19	,	,	PUNCT
ftr-497	1517	20	and	and	CCONJ
ftr-497	1517	21	there	there	PRON
ftr-497	1517	22	would	would	AUX
ftr-497	1517	23	be	be	AUX
ftr-497	1517	24	no	no	DET
ftr-497	1517	25	additional	additional	ADJ
ftr-497	1517	26	returns	return	NOUN
ftr-497	1517	27	required	require	VERB
ftr-497	1517	28	to	to	PART
ftr-497	1517	29	burden	burden	VERB
ftr-497	1517	30	taxpayers	taxpayer	NOUN
ftr-497	1517	31	or	or	CCONJ
ftr-497	1517	32	the	the	DET
ftr-497	1517	33	internal	internal	ADJ
ftr-497	1517	34	revenue	revenue	NOUN
ftr-497	1517	35	service	service	NOUN
ftr-497	1517	36	.	.	PUNCT
ftr-497	1518	1	a	a	DET
ftr-497	1518	2	similar	similar	ADJ
ftr-497	1518	3	approach	approach	NOUN
ftr-497	1518	4	could	could	AUX
ftr-497	1518	5	be	be	AUX
ftr-497	1518	6	taken	take	VERB
ftr-497	1518	7	with	with	ADP
ftr-497	1518	8	respect	respect	NOUN
ftr-497	1518	9	to	to	ADP
ftr-497	1518	10	expenses	expense	NOUN
ftr-497	1518	11	of	of	ADP
ftr-497	1518	12	caring	care	VERB
ftr-497	1518	13	206	206	NUM
ftr-497	1518	14	.	.	PUNCT
ftr-497	1519	1	since	since	SCONJ
ftr-497	1519	2	the	the	DET
ftr-497	1519	3	tuition	tuition	NOUN
ftr-497	1519	4	exclusion	exclusion	NOUN
ftr-497	1519	5	itself	itself	PRON
ftr-497	1519	6	would	would	AUX
ftr-497	1519	7	remain	remain	VERB
ftr-497	1519	8	in	in	ADP
ftr-497	1519	9	place	place	NOUN
ftr-497	1519	10	,	,	PUNCT
ftr-497	1519	11	the	the	DET
ftr-497	1519	12	dollar	dollar	NOUN
ftr-497	1519	13	amount	amount	NOUN
ftr-497	1519	14	limit	limit	NOUN
ftr-497	1519	15	need	need	AUX
ftr-497	1519	16	not	not	PART
ftr-497	1519	17	encompass	encompass	VERB
ftr-497	1519	18	tuition	tuition	NOUN
ftr-497	1519	19	too	too	ADV
ftr-497	1519	20	.	.	PUNCT
ftr-497	1520	1	the	the	DET
ftr-497	1520	2	dollar	dollar	NOUN
ftr-497	1520	3	amount	amount	NOUN
ftr-497	1520	4	limit	limit	NOUN
ftr-497	1520	5	should	should	AUX
ftr-497	1520	6	be	be	AUX
ftr-497	1520	7	indexed	index	VERB
ftr-497	1520	8	to	to	ADP
ftr-497	1520	9	the	the	DET
ftr-497	1520	10	consumer	consumer	NOUN
ftr-497	1520	11	price	price	NOUN
ftr-497	1520	12	index	index	NOUN
ftr-497	1520	13	.	.	PUNCT
ftr-497	1521	1	207	207	NUM
ftr-497	1521	2	.	.	PUNCT
ftr-497	1522	1	for	for	ADP
ftr-497	1522	2	example	example	NOUN
ftr-497	1522	3	,	,	PUNCT
ftr-497	1522	4	paying	pay	VERB
ftr-497	1522	5	the	the	DET
ftr-497	1522	6	vendor	vendor	NOUN
ftr-497	1522	7	directly	directly	ADV
ftr-497	1522	8	for	for	ADP
ftr-497	1522	9	books	book	NOUN
ftr-497	1522	10	,	,	PUNCT
ftr-497	1522	11	for	for	ADP
ftr-497	1522	12	gasoline	gasoline	NOUN
ftr-497	1522	13	for	for	ADP
ftr-497	1522	14	the	the	DET
ftr-497	1522	15	student	student	NOUN
ftr-497	1522	16	's	's	PART
ftr-497	1522	17	vehicle	vehicle	NOUN
ftr-497	1522	18	,	,	PUNCT
ftr-497	1522	19	for	for	ADP
ftr-497	1522	20	groceries	grocery	NOUN
ftr-497	1522	21	,	,	PUNCT
ftr-497	1522	22	or	or	CCONJ
ftr-497	1522	23	for	for	ADP
ftr-497	1522	24	food	food	NOUN
ftr-497	1522	25	at	at	ADP
ftr-497	1522	26	the	the	DET
ftr-497	1522	27	fast	fast	ADJ
ftr-497	1522	28	food	food	NOUN
ftr-497	1522	29	restaurant	restaurant	NOUN
ftr-497	1522	30	,	,	PUNCT
ftr-497	1522	31	would	would	AUX
ftr-497	1522	32	all	all	PRON
ftr-497	1522	33	be	be	AUX
ftr-497	1522	34	difficult	difficult	ADJ
ftr-497	1522	35	compared	compare	VERB
ftr-497	1522	36	to	to	ADP
ftr-497	1522	37	paying	pay	VERB
ftr-497	1522	38	tuition	tuition	NOUN
ftr-497	1522	39	directly	directly	ADV
ftr-497	1522	40	.	.	PUNCT
ftr-497	1523	1	while	while	SCONJ
ftr-497	1523	2	it	it	PRON
ftr-497	1523	3	could	could	AUX
ftr-497	1523	4	be	be	AUX
ftr-497	1523	5	accomplished	accomplish	VERB
ftr-497	1523	6	in	in	ADP
ftr-497	1523	7	many	many	ADJ
ftr-497	1523	8	cases	case	NOUN
ftr-497	1523	9	with	with	ADP
ftr-497	1523	10	a	a	DET
ftr-497	1523	11	parent	parent	NOUN
ftr-497	1523	12	-	-	PUNCT
ftr-497	1523	13	paid	pay	VERB
ftr-497	1523	14	credit	credit	NOUN
ftr-497	1523	15	card	card	NOUN
ftr-497	1523	16	in	in	ADP
ftr-497	1523	17	the	the	DET
ftr-497	1523	18	hands	hand	NOUN
ftr-497	1523	19	of	of	ADP
ftr-497	1523	20	the	the	DET
ftr-497	1523	21	student	student	NOUN
ftr-497	1523	22	,	,	PUNCT
ftr-497	1523	23	that	that	PRON
ftr-497	1523	24	is	be	AUX
ftr-497	1523	25	not	not	PART
ftr-497	1523	26	always	always	ADV
ftr-497	1523	27	feasible	feasible	ADJ
ftr-497	1523	28	nor	nor	CCONJ
ftr-497	1523	29	desirable	desirable	ADJ
ftr-497	1523	30	.	.	PUNCT
ftr-497	1524	1	208	208	NUM
ftr-497	1524	2	.	.	PUNCT
ftr-497	1525	1	this	this	DET
ftr-497	1525	2	report	report	NOUN
ftr-497	1525	3	could	could	AUX
ftr-497	1525	4	be	be	AUX
ftr-497	1525	5	made	make	VERB
ftr-497	1525	6	on	on	ADP
ftr-497	1525	7	a	a	DET
ftr-497	1525	8	special	special	ADJ
ftr-497	1525	9	schedule	schedule	NOUN
ftr-497	1525	10	attached	attach	VERB
ftr-497	1525	11	to	to	ADP
ftr-497	1525	12	the	the	DET
ftr-497	1525	13	taxpayer	taxpayer	NOUN
ftr-497	1525	14	's	's	PART
ftr-497	1525	15	income	income	NOUN
ftr-497	1525	16	tax	tax	NOUN
ftr-497	1525	17	return	return	NOUN
ftr-497	1525	18	,	,	PUNCT
ftr-497	1525	19	but	but	CCONJ
ftr-497	1525	20	easily	easily	ADV
ftr-497	1525	21	detached	detach	VERB
ftr-497	1525	22	and	and	CCONJ
ftr-497	1525	23	transferred	transfer	VERB
ftr-497	1525	24	within	within	ADP
ftr-497	1525	25	the	the	DET
ftr-497	1525	26	internal	internal	ADJ
ftr-497	1525	27	revenue	revenue	NOUN
ftr-497	1525	28	service	service	NOUN
ftr-497	1525	29	to	to	ADP
ftr-497	1525	30	those	those	PRON
ftr-497	1525	31	having	have	VERB
ftr-497	1525	32	expertise	expertise	NOUN
ftr-497	1525	33	in	in	ADP
ftr-497	1525	34	gift	gift	NOUN
ftr-497	1525	35	matters	matter	NOUN
ftr-497	1525	36	.	.	PUNCT
ftr-497	1526	1	1993	1993	NUM
ftr-497	1526	2	]	]	PUNCT
ftr-497	1526	3	florida	florida	PROPN
ftr-497	1526	4	tax	tax	NOUN
ftr-497	1526	5	review	review	NOUN
ftr-497	1526	6	for	for	ADP
ftr-497	1526	7	the	the	DET
ftr-497	1526	8	aged	aged	ADJ
ftr-497	1526	9	or	or	CCONJ
ftr-497	1526	10	others	other	NOUN
ftr-497	1526	11	who	who	PRON
ftr-497	1526	12	need	need	VERB
ftr-497	1526	13	nonmedical	nonmedical	ADJ
ftr-497	1526	14	care	care	NOUN
ftr-497	1526	15	.	.	PUNCT
ftr-497	1527	1	the	the	DET
ftr-497	1527	2	basic	basic	ADJ
ftr-497	1527	3	approach	approach	NOUN
ftr-497	1527	4	would	would	AUX
ftr-497	1527	5	be	be	AUX
ftr-497	1527	6	to	to	PART
ftr-497	1527	7	permit	permit	VERB
ftr-497	1527	8	transfers	transfer	NOUN
ftr-497	1527	9	for	for	ADP
ftr-497	1527	10	housing	housing	NOUN
ftr-497	1527	11	,	,	PUNCT
ftr-497	1527	12	wages	wage	NOUN
ftr-497	1527	13	of	of	ADP
ftr-497	1527	14	caretakers	caretaker	NOUN
ftr-497	1527	15	to	to	PART
ftr-497	1527	16	whom	whom	PRON
ftr-497	1527	17	payments	payment	NOUN
ftr-497	1527	18	would	would	AUX
ftr-497	1527	19	not	not	PART
ftr-497	1527	20	qualify	qualify	VERB
ftr-497	1527	21	for	for	ADP
ftr-497	1527	22	the	the	DET
ftr-497	1527	23	medical	medical	ADJ
ftr-497	1527	24	care	care	NOUN
ftr-497	1527	25	exclusion	exclusion	NOUN
ftr-497	1527	26	,	,	PUNCT
ftr-497	1527	27	food	food	NOUN
ftr-497	1527	28	,	,	PUNCT
ftr-497	1527	29	clothing	clothing	NOUN
ftr-497	1527	30	and	and	CCONJ
ftr-497	1527	31	transportation	transportation	NOUN
ftr-497	1527	32	to	to	PART
ftr-497	1527	33	be	be	AUX
ftr-497	1527	34	made	make	VERB
ftr-497	1527	35	free	free	ADJ
ftr-497	1527	36	of	of	ADP
ftr-497	1527	37	gift	gift	NOUN
ftr-497	1527	38	tax	tax	NOUN
ftr-497	1527	39	,	,	PUNCT
ftr-497	1527	40	if	if	SCONJ
ftr-497	1527	41	made	make	VERB
ftr-497	1527	42	to	to	PART
ftr-497	1527	43	pay	pay	VERB
ftr-497	1527	44	or	or	CCONJ
ftr-497	1527	45	reimburse	reimburse	VERB
ftr-497	1527	46	payment	payment	NOUN
ftr-497	1527	47	of	of	ADP
ftr-497	1527	48	expenses	expense	NOUN
ftr-497	1527	49	actually	actually	ADV
ftr-497	1527	50	incurred	incur	VERB
ftr-497	1527	51	and	and	CCONJ
ftr-497	1527	52	not	not	PART
ftr-497	1527	53	paid	pay	VERB
ftr-497	1527	54	from	from	ADP
ftr-497	1527	55	any	any	DET
ftr-497	1527	56	other	other	ADJ
ftr-497	1527	57	source	source	NOUN
ftr-497	1527	58	.	.	PUNCT
ftr-497	1528	1	like	like	ADP
ftr-497	1528	2	the	the	DET
ftr-497	1528	3	student	student	NOUN
ftr-497	1528	4	expense	expense	NOUN
ftr-497	1528	5	exclusion	exclusion	NOUN
ftr-497	1528	6	,	,	PUNCT
ftr-497	1528	7	this	this	DET
ftr-497	1528	8	exclusion	exclusion	NOUN
ftr-497	1528	9	should	should	AUX
ftr-497	1528	10	place	place	VERB
ftr-497	1528	11	an	an	DET
ftr-497	1528	12	annual	annual	ADJ
ftr-497	1528	13	cap	cap	NOUN
ftr-497	1528	14	on	on	ADP
ftr-497	1528	15	the	the	DET
ftr-497	1528	16	transfers	transfer	NOUN
ftr-497	1528	17	equal	equal	ADJ
ftr-497	1528	18	to	to	ADP
ftr-497	1528	19	the	the	DET
ftr-497	1528	20	lesser	less	ADJ
ftr-497	1528	21	of	of	ADP
ftr-497	1528	22	the	the	DET
ftr-497	1528	23	amount	amount	NOUN
ftr-497	1528	24	actually	actually	ADV
ftr-497	1528	25	required	require	VERB
ftr-497	1528	26	or	or	CCONJ
ftr-497	1528	27	a	a	DET
ftr-497	1528	28	specified	specify	VERB
ftr-497	1528	29	dollar	dollar	NOUN
ftr-497	1528	30	amount	amount	NOUN
ftr-497	1528	31	.	.	PUNCT
ftr-497	1529	1	the	the	DET
ftr-497	1529	2	specified	specify	VERB
ftr-497	1529	3	amount	amount	NOUN
ftr-497	1529	4	should	should	AUX
ftr-497	1529	5	be	be	AUX
ftr-497	1529	6	related	relate	VERB
ftr-497	1529	7	to	to	ADP
ftr-497	1529	8	the	the	DET
ftr-497	1529	9	expense	expense	NOUN
ftr-497	1529	10	of	of	ADP
ftr-497	1529	11	a	a	DET
ftr-497	1529	12	good	good	ADJ
ftr-497	1529	13	home	home	NOUN
ftr-497	1529	14	for	for	ADP
ftr-497	1529	15	the	the	DET
ftr-497	1529	16	aged	age	VERB
ftr-497	1529	17	(	(	PUNCT
ftr-497	1529	18	which	which	PRON
ftr-497	1529	19	should	should	AUX
ftr-497	1529	20	be	be	AUX
ftr-497	1529	21	large	large	ADJ
ftr-497	1529	22	enough	enough	ADV
ftr-497	1529	23	to	to	PART
ftr-497	1529	24	encompass	encompass	VERB
ftr-497	1529	25	food	food	NOUN
ftr-497	1529	26	and	and	CCONJ
ftr-497	1529	27	a	a	DET
ftr-497	1529	28	caretaker	caretaker	NOUN
ftr-497	1529	29	for	for	ADP
ftr-497	1529	30	those	those	PRON
ftr-497	1529	31	living	live	VERB
ftr-497	1529	32	at	at	ADP
ftr-497	1529	33	home	home	NOUN
ftr-497	1529	34	)	)	PUNCT
ftr-497	1529	35	,	,	PUNCT
ftr-497	1529	36	clothing	clothing	NOUN
ftr-497	1529	37	and	and	CCONJ
ftr-497	1529	38	transportation	transportation	NOUN
ftr-497	1529	39	.	.	PUNCT
ftr-497	1530	1	in	in	ADP
ftr-497	1530	2	addition	addition	NOUN
ftr-497	1530	3	,	,	PUNCT
ftr-497	1530	4	the	the	DET
ftr-497	1530	5	transfers	transfer	NOUN
ftr-497	1530	6	should	should	AUX
ftr-497	1530	7	be	be	AUX
ftr-497	1530	8	in	in	ADP
ftr-497	1530	9	the	the	DET
ftr-497	1530	10	form	form	NOUN
ftr-497	1530	11	of	of	ADP
ftr-497	1530	12	cash	cash	NOUN
ftr-497	1530	13	or	or	CCONJ
ftr-497	1530	14	the	the	DET
ftr-497	1530	15	property	property	NOUN
ftr-497	1530	16	to	to	PART
ftr-497	1530	17	be	be	AUX
ftr-497	1530	18	used	use	VERB
ftr-497	1530	19	,	,	PUNCT
ftr-497	1530	20	and	and	CCONJ
ftr-497	1530	21	transfer	transfer	NOUN
ftr-497	1530	22	of	of	ADP
ftr-497	1530	23	the	the	DET
ftr-497	1530	24	ownership	ownership	NOUN
ftr-497	1530	25	of	of	ADP
ftr-497	1530	26	real	real	ADJ
ftr-497	1530	27	estate	estate	NOUN
ftr-497	1530	28	and	and	CCONJ
ftr-497	1530	29	any	any	DET
ftr-497	1530	30	tangible	tangible	ADJ
ftr-497	1530	31	asset	asset	NOUN
ftr-497	1530	32	with	with	ADP
ftr-497	1530	33	a	a	DET
ftr-497	1530	34	value	value	NOUN
ftr-497	1530	35	in	in	ADP
ftr-497	1530	36	excess	excess	NOUN
ftr-497	1530	37	of	of	ADP
ftr-497	1530	38	a	a	DET
ftr-497	1530	39	stated	state	VERB
ftr-497	1530	40	dollar	dollar	NOUN
ftr-497	1530	41	amount	amount	NOUN
ftr-497	1530	42	would	would	AUX
ftr-497	1530	43	be	be	AUX
ftr-497	1530	44	prohibited	prohibit	VERB
ftr-497	1530	45	.	.	PUNCT
ftr-497	1531	1	reporting	reporting	NOUN
ftr-497	1531	2	could	could	AUX
ftr-497	1531	3	be	be	AUX
ftr-497	1531	4	handled	handle	VERB
ftr-497	1531	5	in	in	ADP
ftr-497	1531	6	the	the	DET
ftr-497	1531	7	same	same	ADJ
ftr-497	1531	8	manner	manner	NOUN
ftr-497	1531	9	described	describe	VERB
ftr-497	1531	10	above	above	ADV
ftr-497	1531	11	.	.	PUNCT
ftr-497	1532	1	unlike	unlike	ADP
ftr-497	1532	2	the	the	DET
ftr-497	1532	3	student	student	NOUN
ftr-497	1532	4	expense	expense	NOUN
ftr-497	1532	5	exclusion	exclusion	NOUN
ftr-497	1532	6	,	,	PUNCT
ftr-497	1532	7	there	there	PRON
ftr-497	1532	8	would	would	AUX
ftr-497	1532	9	be	be	AUX
ftr-497	1532	10	no	no	DET
ftr-497	1532	11	limit	limit	NOUN
ftr-497	1532	12	on	on	ADP
ftr-497	1532	13	the	the	DET
ftr-497	1532	14	number	number	NOUN
ftr-497	1532	15	of	of	ADP
ftr-497	1532	16	years	year	NOUN
ftr-497	1532	17	that	that	SCONJ
ftr-497	1532	18	such	such	ADJ
ftr-497	1532	19	transfers	transfer	NOUN
ftr-497	1532	20	could	could	AUX
ftr-497	1532	21	be	be	AUX
ftr-497	1532	22	made	make	VERB
ftr-497	1532	23	,	,	PUNCT
ftr-497	1532	24	since	since	SCONJ
ftr-497	1532	25	there	there	PRON
ftr-497	1532	26	is	be	VERB
ftr-497	1532	27	no	no	DET
ftr-497	1532	28	accurate	accurate	ADJ
ftr-497	1532	29	method	method	NOUN
ftr-497	1532	30	of	of	ADP
ftr-497	1532	31	predicting	predict	VERB
ftr-497	1532	32	how	how	SCONJ
ftr-497	1532	33	long	long	ADV
ftr-497	1532	34	they	they	PRON
ftr-497	1532	35	will	will	AUX
ftr-497	1532	36	be	be	AUX
ftr-497	1532	37	required	require	VERB
ftr-497	1532	38	.	.	PUNCT
ftr-497	1533	1	the	the	DET
ftr-497	1533	2	likelihood	likelihood	NOUN
ftr-497	1533	3	of	of	ADP
ftr-497	1533	4	this	this	DET
ftr-497	1533	5	exclusion	exclusion	NOUN
ftr-497	1533	6	being	be	AUX
ftr-497	1533	7	abused	abuse	VERB
ftr-497	1533	8	to	to	PART
ftr-497	1533	9	transfer	transfer	VERB
ftr-497	1533	10	substantial	substantial	ADJ
ftr-497	1533	11	wealth	wealth	NOUN
ftr-497	1533	12	to	to	ADP
ftr-497	1533	13	transferees	transferee	NOUN
ftr-497	1533	14	who	who	PRON
ftr-497	1533	15	are	be	AUX
ftr-497	1533	16	significantly	significantly	ADV
ftr-497	1533	17	older	old	ADJ
ftr-497	1533	18	than	than	SCONJ
ftr-497	1533	19	the	the	DET
ftr-497	1533	20	transferor	transferor	NOUN
ftr-497	1533	21	might	might	AUX
ftr-497	1533	22	seem	seem	VERB
ftr-497	1533	23	minimal	minimal	ADJ
ftr-497	1533	24	,	,	PUNCT
ftr-497	1533	25	and	and	CCONJ
ftr-497	1533	26	one	one	PRON
ftr-497	1533	27	might	might	AUX
ftr-497	1533	28	wonder	wonder	VERB
ftr-497	1533	29	if	if	SCONJ
ftr-497	1533	30	any	any	DET
ftr-497	1533	31	safeguards	safeguard	NOUN
ftr-497	1533	32	are	be	AUX
ftr-497	1533	33	required	require	VERB
ftr-497	1533	34	in	in	ADP
ftr-497	1533	35	this	this	DET
ftr-497	1533	36	context	context	NOUN
ftr-497	1533	37	.	.	PUNCT
ftr-497	1534	1	generally	generally	ADV
ftr-497	1534	2	,	,	PUNCT
ftr-497	1534	3	an	an	DET
ftr-497	1534	4	older	old	ADJ
ftr-497	1534	5	transferee	transferee	NOUN
ftr-497	1534	6	could	could	AUX
ftr-497	1534	7	be	be	AUX
ftr-497	1534	8	expected	expect	VERB
ftr-497	1534	9	to	to	PART
ftr-497	1534	10	predecease	predecease	VERB
ftr-497	1534	11	the	the	DET
ftr-497	1534	12	transferor	transferor	NOUN
ftr-497	1534	13	.	.	PUNCT
ftr-497	1535	1	accordingly	accordingly	ADV
ftr-497	1535	2	,	,	PUNCT
ftr-497	1535	3	wealth	wealth	NOUN
ftr-497	1535	4	transferred	transfer	VERB
ftr-497	1535	5	to	to	ADP
ftr-497	1535	6	an	an	DET
ftr-497	1535	7	older	old	ADJ
ftr-497	1535	8	transferee	transferee	NOUN
ftr-497	1535	9	could	could	AUX
ftr-497	1535	10	be	be	AUX
ftr-497	1535	11	expected	expect	VERB
ftr-497	1535	12	to	to	PART
ftr-497	1535	13	be	be	AUX
ftr-497	1535	14	subjected	subject	VERB
ftr-497	1535	15	to	to	AUX
ftr-497	1535	16	estate	estate	NOUN
ftr-497	1535	17	tax	tax	NOUN
ftr-497	1535	18	in	in	ADP
ftr-497	1535	19	the	the	DET
ftr-497	1535	20	transferee	transferee	NOUN
ftr-497	1535	21	's	's	PART
ftr-497	1535	22	hands	hand	NOUN
ftr-497	1535	23	at	at	ADP
ftr-497	1535	24	an	an	DET
ftr-497	1535	25	earlier	early	ADJ
ftr-497	1535	26	date	date	NOUN
ftr-497	1535	27	than	than	SCONJ
ftr-497	1535	28	it	it	PRON
ftr-497	1535	29	would	would	AUX
ftr-497	1535	30	have	have	AUX
ftr-497	1535	31	been	be	AUX
ftr-497	1535	32	in	in	ADP
ftr-497	1535	33	the	the	DET
ftr-497	1535	34	transferor	transferor	NOUN
ftr-497	1535	35	's	's	PART
ftr-497	1535	36	hands	hand	NOUN
ftr-497	1535	37	,	,	PUNCT
ftr-497	1535	38	and	and	CCONJ
ftr-497	1535	39	thus	thus	ADV
ftr-497	1535	40	one	one	PRON
ftr-497	1535	41	might	might	AUX
ftr-497	1535	42	expect	expect	VERB
ftr-497	1535	43	such	such	ADJ
ftr-497	1535	44	transfers	transfer	NOUN
ftr-497	1535	45	would	would	AUX
ftr-497	1535	46	only	only	ADV
ftr-497	1535	47	be	be	AUX
ftr-497	1535	48	made	make	VERB
ftr-497	1535	49	if	if	SCONJ
ftr-497	1535	50	necessary	necessary	ADJ
ftr-497	1535	51	and	and	CCONJ
ftr-497	1535	52	if	if	SCONJ
ftr-497	1535	53	the	the	DET
ftr-497	1535	54	wealth	wealth	NOUN
ftr-497	1535	55	will	will	AUX
ftr-497	1535	56	be	be	AUX
ftr-497	1535	57	consumed	consume	VERB
ftr-497	1535	58	.	.	PUNCT
ftr-497	1536	1	however	however	ADV
ftr-497	1536	2	,	,	PUNCT
ftr-497	1536	3	safeguards	safeguard	NOUN
ftr-497	1536	4	are	be	AUX
ftr-497	1536	5	nonetheless	nonetheless	ADV
ftr-497	1536	6	desirable	desirable	ADJ
ftr-497	1536	7	because	because	SCONJ
ftr-497	1536	8	of	of	ADP
ftr-497	1536	9	the	the	DET
ftr-497	1536	10	unified	unified	ADJ
ftr-497	1536	11	credit	credit	NOUN
ftr-497	1536	12	and	and	CCONJ
ftr-497	1536	13	the	the	DET
ftr-497	1536	14	gstt	gstt	NOUN
ftr-497	1536	15	exemption	exemption	NOUN
ftr-497	1536	16	.	.	PUNCT
ftr-497	1537	1	if	if	SCONJ
ftr-497	1537	2	a	a	DET
ftr-497	1537	3	wealthy	wealthy	ADJ
ftr-497	1537	4	person	person	NOUN
ftr-497	1537	5	has	have	VERB
ftr-497	1537	6	an	an	DET
ftr-497	1537	7	aged	aged	ADJ
ftr-497	1537	8	parent	parent	NOUN
ftr-497	1537	9	who	who	PRON
ftr-497	1537	10	needs	need	VERB
ftr-497	1537	11	care	care	NOUN
ftr-497	1537	12	and	and	CCONJ
ftr-497	1537	13	who	who	PRON
ftr-497	1537	14	does	do	AUX
ftr-497	1537	15	not	not	PART
ftr-497	1537	16	have	have	VERB
ftr-497	1537	17	enough	enough	ADJ
ftr-497	1537	18	assets	asset	NOUN
ftr-497	1537	19	to	to	PART
ftr-497	1537	20	use	use	VERB
ftr-497	1537	21	his	his	PRON
ftr-497	1537	22	or	or	CCONJ
ftr-497	1537	23	her	her	PRON
ftr-497	1537	24	unified	unified	ADJ
ftr-497	1537	25	credit	credit	NOUN
ftr-497	1537	26	or	or	CCONJ
ftr-497	1537	27	gstt	gstt	NOUN
ftr-497	1537	28	exemption	exemption	NOUN
ftr-497	1537	29	fully	fully	ADV
ftr-497	1537	30	,	,	PUNCT
ftr-497	1537	31	or	or	CCONJ
ftr-497	1537	32	has	have	VERB
ftr-497	1537	33	just	just	ADV
ftr-497	1537	34	enough	enough	ADJ
ftr-497	1537	35	assets	asset	NOUN
ftr-497	1537	36	to	to	PART
ftr-497	1537	37	use	use	VERB
ftr-497	1537	38	the	the	DET
ftr-497	1537	39	unified	unified	ADJ
ftr-497	1537	40	credit	credit	NOUN
ftr-497	1537	41	,	,	PUNCT
ftr-497	1537	42	the	the	DET
ftr-497	1537	43	parent	parent	NOUN
ftr-497	1537	44	's	's	PART
ftr-497	1537	45	credit	credit	NOUN
ftr-497	1537	46	or	or	CCONJ
ftr-497	1537	47	exemption	exemption	NOUN
ftr-497	1537	48	may	may	AUX
ftr-497	1537	49	provide	provide	VERB
ftr-497	1537	50	the	the	DET
ftr-497	1537	51	wealthy	wealthy	ADJ
ftr-497	1537	52	child	child	NOUN
ftr-497	1537	53	an	an	DET
ftr-497	1537	54	opportunity	opportunity	NOUN
ftr-497	1537	55	.	.	PUNCT
ftr-497	1538	1	if	if	SCONJ
ftr-497	1538	2	gift	gift	NOUN
ftr-497	1538	3	tax	tax	NOUN
ftr-497	1538	4	free	free	ADJ
ftr-497	1538	5	transfers	transfer	NOUN
ftr-497	1538	6	could	could	AUX
ftr-497	1538	7	be	be	AUX
ftr-497	1538	8	made	make	VERB
ftr-497	1538	9	to	to	ADP
ftr-497	1538	10	the	the	DET
ftr-497	1538	11	parent	parent	NOUN
ftr-497	1538	12	under	under	ADP
ftr-497	1538	13	the	the	DET
ftr-497	1538	14	expanded	expand	VERB
ftr-497	1538	15	care	care	NOUN
ftr-497	1538	16	exclusion	exclusion	NOUN
ftr-497	1538	17	which	which	PRON
ftr-497	1538	18	permitted	permit	VERB
ftr-497	1538	19	the	the	DET
ftr-497	1538	20	parent	parent	NOUN
ftr-497	1538	21	to	to	PART
ftr-497	1538	22	accumulate	accumulate	VERB
ftr-497	1538	23	or	or	CCONJ
ftr-497	1538	24	retain	retain	VERB
ftr-497	1538	25	wealth	wealth	NOUN
ftr-497	1538	26	to	to	PART
ftr-497	1538	27	use	use	VERB
ftr-497	1538	28	his	his	PRON
ftr-497	1538	29	or	or	CCONJ
ftr-497	1538	30	her	her	PRON
ftr-497	1538	31	unified	unified	ADJ
ftr-497	1538	32	credit	credit	NOUN
ftr-497	1538	33	or	or	CCONJ
ftr-497	1538	34	gstt	gstt	NOUN
ftr-497	1538	35	exemption	exemption	NOUN
ftr-497	1538	36	,	,	PUNCT
ftr-497	1538	37	this	this	DET
ftr-497	1538	38	wealth	wealth	NOUN
ftr-497	1538	39	could	could	AUX
ftr-497	1538	40	be	be	AUX
ftr-497	1538	41	left	leave	VERB
ftr-497	1538	42	to	to	ADP
ftr-497	1538	43	the	the	DET
ftr-497	1538	44	transferor	transferor	NOUN
ftr-497	1538	45	's	's	PART
ftr-497	1538	46	children	child	NOUN
ftr-497	1538	47	or	or	CCONJ
ftr-497	1538	48	grandchildren	grandchild	NOUN
ftr-497	1538	49	without	without	ADP
ftr-497	1538	50	incurring	incur	VERB
ftr-497	1538	51	transfer	transfer	NOUN
ftr-497	1538	52	tax	tax	NOUN
ftr-497	1538	53	in	in	ADP
ftr-497	1538	54	either	either	CCONJ
ftr-497	1538	55	the	the	DET
ftr-497	1538	56	parent	parent	NOUN
ftr-497	1538	57	's	's	PART
ftr-497	1538	58	estate	estate	NOUN
ftr-497	1538	59	or	or	CCONJ
ftr-497	1538	60	the	the	DET
ftr-497	1538	61	wealthy	wealthy	ADJ
ftr-497	1538	62	child	child	NOUN
ftr-497	1538	63	's	's	PART
ftr-497	1538	64	estate	estate	NOUN
ftr-497	1538	65	.	.	PUNCT
ftr-497	1539	1	to	to	PART
ftr-497	1539	2	minimize	minimize	VERB
ftr-497	1539	3	this	this	DET
ftr-497	1539	4	risk	risk	NOUN
ftr-497	1539	5	effectively	effectively	ADV
ftr-497	1539	6	would	would	AUX
ftr-497	1539	7	probably	probably	ADV
ftr-497	1539	8	mean	mean	VERB
ftr-497	1539	9	requiring	require	VERB
ftr-497	1539	10	that	that	SCONJ
ftr-497	1539	11	the	the	DET
ftr-497	1539	12	person	person	NOUN
ftr-497	1539	13	to	to	PART
ftr-497	1539	14	whom	whom	PRON
ftr-497	1539	15	the	the	DET
ftr-497	1539	16	transfer	transfer	NOUN
ftr-497	1539	17	is	be	AUX
ftr-497	1539	18	made	make	VERB
ftr-497	1539	19	be	be	AUX
ftr-497	1539	20	a	a	DET
ftr-497	1539	21	person	person	NOUN
ftr-497	1539	22	of	of	ADP
ftr-497	1539	23	reasonably	reasonably	ADV
ftr-497	1539	24	limited	limited	ADJ
ftr-497	1539	25	means	mean	NOUN
ftr-497	1539	26	,	,	PUNCT
ftr-497	1539	27	who	who	PRON
ftr-497	1539	28	must	must	AUX
ftr-497	1539	29	actually	actually	ADV
ftr-497	1539	30	consume	consume	VERB
ftr-497	1539	31	the	the	DET
ftr-497	1539	32	transferred	transfer	VERB
ftr-497	1539	33	assets	asset	NOUN
ftr-497	1539	34	.	.	PUNCT
ftr-497	1540	1	also	also	ADV
ftr-497	1540	2	required	require	VERB
ftr-497	1540	3	would	would	AUX
ftr-497	1540	4	be	be	AUX
ftr-497	1540	5	some	some	DET
ftr-497	1540	6	documentation	documentation	NOUN
ftr-497	1540	7	of	of	ADP
ftr-497	1540	8	the	the	DET
ftr-497	1540	9	donee	donee	NOUN
ftr-497	1540	10	's	's	PART
ftr-497	1540	11	status	status	NOUN
ftr-497	1540	12	and	and	CCONJ
ftr-497	1540	13	the	the	DET
ftr-497	1540	14	use	use	NOUN
ftr-497	1540	15	of	of	ADP
ftr-497	1540	16	the	the	DET
ftr-497	1540	17	transferred	transfer	VERB
ftr-497	1540	18	assets	asset	NOUN
ftr-497	1540	19	.	.	PUNCT
ftr-497	1541	1	unfortunately	unfortunately	ADV
ftr-497	1541	2	,	,	PUNCT
ftr-497	1541	3	such	such	ADJ
ftr-497	1541	4	requirements	requirement	NOUN
ftr-497	1541	5	lead	lead	VERB
ftr-497	1541	6	to	to	ADP
ftr-497	1541	7	the	the	DET
ftr-497	1541	8	same	same	ADJ
ftr-497	1541	9	type	type	NOUN
ftr-497	1541	10	of	of	ADP
ftr-497	1541	11	detailed	detailed	ADJ
ftr-497	1541	12	regulation	regulation	NOUN
ftr-497	1541	13	found	find	VERB
ftr-497	1541	14	in	in	ADP
ftr-497	1541	15	the	the	DET
ftr-497	1541	16	abominable	abominable	ADJ
ftr-497	1541	17	medicaid	medicaid	PROPN
ftr-497	1541	18	regulations	regulation	NOUN
ftr-497	1541	19	which	which	PRON
ftr-497	1541	20	govern	govern	VERB
ftr-497	1541	21	that	that	DET
ftr-497	1541	22	program	program	NOUN
ftr-497	1541	23	's	's	PART
ftr-497	1541	24	payment	payment	NOUN
ftr-497	1541	25	of	of	ADP
ftr-497	1541	26	nursing	nursing	NOUN
ftr-497	1541	27	home	home	NOUN
ftr-497	1541	28	care	care	NOUN
ftr-497	1541	29	and	and	CCONJ
ftr-497	1541	30	require	require	VERB
ftr-497	1541	31	proof	proof	NOUN
ftr-497	1541	32	of	of	ADP
ftr-497	1541	33	the	the	DET
ftr-497	1541	34	[	[	X
ftr-497	1541	35	vol	vol	NOUN
ftr-497	1541	36	1:7	1:7	NUM
ftr-497	1541	37	should	should	AUX
ftr-497	1541	38	we	we	PRON
ftr-497	1541	39	give	give	VERB
ftr-497	1541	40	away	away	ADP
ftr-497	1541	41	the	the	DET
ftr-497	1541	42	annual	annual	ADJ
ftr-497	1541	43	erclusion	erclusion	NOUN
ftr-497	1541	44	?	?	PUNCT
ftr-497	1542	1	income	income	NOUN
ftr-497	1542	2	and	and	CCONJ
ftr-497	1542	3	assets	asset	NOUN
ftr-497	1542	4	available	available	ADJ
ftr-497	1542	5	to	to	ADP
ftr-497	1542	6	the	the	DET
ftr-497	1542	7	recipient	recipient	NOUN
ftr-497	1542	8	.	.	PUNCT
ftr-497	1542	9	'	'	PUNCT
ftr-497	1543	1	on	on	ADP
ftr-497	1543	2	balance	balance	NOUN
ftr-497	1543	3	,	,	PUNCT
ftr-497	1543	4	it	it	PRON
ftr-497	1543	5	is	be	AUX
ftr-497	1543	6	better	well	ADJ
ftr-497	1543	7	to	to	PART
ftr-497	1543	8	accept	accept	VERB
ftr-497	1543	9	some	some	DET
ftr-497	1543	10	potential	potential	ADJ
ftr-497	1543	11	abuse	abuse	NOUN
ftr-497	1543	12	of	of	ADP
ftr-497	1543	13	this	this	DET
ftr-497	1543	14	exclusion	exclusion	NOUN
ftr-497	1543	15	than	than	SCONJ
ftr-497	1543	16	to	to	PART
ftr-497	1543	17	go	go	VERB
ftr-497	1543	18	down	down	ADP
ftr-497	1543	19	the	the	DET
ftr-497	1543	20	labyrinthine	labyrinthine	ADJ
ftr-497	1543	21	path	path	NOUN
ftr-497	1543	22	blazed	blaze	VERB
ftr-497	1543	23	by	by	ADP
ftr-497	1543	24	the	the	DET
ftr-497	1543	25	medicaid	medicaid	PROPN
ftr-497	1543	26	approach	approach	NOUN
ftr-497	1543	27	.	.	PUNCT
ftr-497	1544	1	the	the	DET
ftr-497	1544	2	potential	potential	ADJ
ftr-497	1544	3	abuse	abuse	NOUN
ftr-497	1544	4	may	may	AUX
ftr-497	1544	5	not	not	PART
ftr-497	1544	6	be	be	AUX
ftr-497	1544	7	that	that	ADV
ftr-497	1544	8	great	great	ADJ
ftr-497	1544	9	.	.	PUNCT
ftr-497	1545	1	many	many	ADJ
ftr-497	1545	2	persons	person	NOUN
ftr-497	1545	3	of	of	ADP
ftr-497	1545	4	wealth	wealth	NOUN
ftr-497	1545	5	have	have	VERB
ftr-497	1545	6	parents	parent	NOUN
ftr-497	1545	7	and	and	CCONJ
ftr-497	1545	8	grandparents	grandparent	NOUN
ftr-497	1545	9	who	who	PRON
ftr-497	1545	10	already	already	ADV
ftr-497	1545	11	have	have	VERB
ftr-497	1545	12	sufficient	sufficient	ADJ
ftr-497	1545	13	assets	asset	NOUN
ftr-497	1545	14	to	to	PART
ftr-497	1545	15	use	use	VERB
ftr-497	1545	16	the	the	DET
ftr-497	1545	17	unified	unified	ADJ
ftr-497	1545	18	credit	credit	NOUN
ftr-497	1545	19	and	and	CCONJ
ftr-497	1545	20	gst	gst	NOUN
ftr-497	1545	21	"	"	PUNCT
ftr-497	1545	22	exemption	exemption	NOUN
ftr-497	1545	23	.	.	PUNCT
ftr-497	1546	1	further	far	ADV
ftr-497	1546	2	,	,	PUNCT
ftr-497	1546	3	transfers	transfer	NOUN
ftr-497	1546	4	under	under	ADP
ftr-497	1546	5	the	the	DET
ftr-497	1546	6	exclusion	exclusion	NOUN
ftr-497	1546	7	must	must	AUX
ftr-497	1546	8	be	be	AUX
ftr-497	1546	9	outright	outright	ADJ
ftr-497	1546	10	to	to	ADP
ftr-497	1546	11	the	the	DET
ftr-497	1546	12	donee	donee	NOUN
ftr-497	1546	13	or	or	CCONJ
ftr-497	1546	14	expended	expend	VERB
ftr-497	1546	15	directly	directly	ADV
ftr-497	1546	16	for	for	ADP
ftr-497	1546	17	his	his	PRON
ftr-497	1546	18	or	or	CCONJ
ftr-497	1546	19	her	her	PRON
ftr-497	1546	20	benefit	benefit	NOUN
ftr-497	1546	21	.	.	PUNCT
ftr-497	1547	1	hence	hence	ADV
ftr-497	1547	2	,	,	PUNCT
ftr-497	1547	3	the	the	DET
ftr-497	1547	4	donor	donor	NOUN
ftr-497	1547	5	will	will	AUX
ftr-497	1547	6	,	,	PUNCT
ftr-497	1547	7	in	in	ADP
ftr-497	1547	8	many	many	ADJ
ftr-497	1547	9	cases	case	NOUN
ftr-497	1547	10	,	,	PUNCT
ftr-497	1547	11	be	be	AUX
ftr-497	1547	12	taking	take	VERB
ftr-497	1547	13	a	a	DET
ftr-497	1547	14	risk	risk	NOUN
ftr-497	1547	15	that	that	SCONJ
ftr-497	1547	16	the	the	DET
ftr-497	1547	17	donee	donee	NOUN
ftr-497	1547	18	's	's	PART
ftr-497	1547	19	accumulated	accumulate	VERB
ftr-497	1547	20	wealth	wealth	NOUN
ftr-497	1547	21	will	will	AUX
ftr-497	1547	22	be	be	AUX
ftr-497	1547	23	disposed	dispose	VERB
ftr-497	1547	24	of	of	ADP
ftr-497	1547	25	at	at	ADP
ftr-497	1547	26	the	the	DET
ftr-497	1547	27	donee	donee	NOUN
ftr-497	1547	28	's	's	PART
ftr-497	1547	29	death	death	NOUN
ftr-497	1547	30	in	in	ADP
ftr-497	1547	31	some	some	DET
ftr-497	1547	32	manner	manner	NOUN
ftr-497	1547	33	other	other	ADJ
ftr-497	1547	34	than	than	ADP
ftr-497	1547	35	that	that	PRON
ftr-497	1547	36	which	which	PRON
ftr-497	1547	37	the	the	DET
ftr-497	1547	38	donor	donor	NOUN
ftr-497	1547	39	expects	expect	VERB
ftr-497	1547	40	.	.	PUNCT
ftr-497	1548	1	if	if	SCONJ
ftr-497	1548	2	the	the	DET
ftr-497	1548	3	donee	donee	NOUN
ftr-497	1548	4	's	's	PART
ftr-497	1548	5	will	will	NOUN
ftr-497	1548	6	or	or	CCONJ
ftr-497	1548	7	other	other	ADJ
ftr-497	1548	8	testamentary	testamentary	ADJ
ftr-497	1548	9	plan	plan	NOUN
ftr-497	1548	10	leaves	leave	VERB
ftr-497	1548	11	his	his	PRON
ftr-497	1548	12	or	or	CCONJ
ftr-497	1548	13	her	her	PRON
ftr-497	1548	14	property	property	NOUN
ftr-497	1548	15	to	to	ADP
ftr-497	1548	16	charity	charity	NOUN
ftr-497	1548	17	or	or	CCONJ
ftr-497	1548	18	to	to	ADP
ftr-497	1548	19	some	some	DET
ftr-497	1548	20	branch	branch	NOUN
ftr-497	1548	21	of	of	ADP
ftr-497	1548	22	the	the	DET
ftr-497	1548	23	family	family	NOUN
ftr-497	1548	24	other	other	ADJ
ftr-497	1548	25	than	than	ADP
ftr-497	1548	26	the	the	DET
ftr-497	1548	27	donor	donor	NOUN
ftr-497	1548	28	's	's	PART
ftr-497	1548	29	,	,	PUNCT
ftr-497	1548	30	the	the	DET
ftr-497	1548	31	donor	donor	NOUN
ftr-497	1548	32	's	's	PART
ftr-497	1548	33	plan	plan	NOUN
ftr-497	1548	34	may	may	AUX
ftr-497	1548	35	backfire	backfire	VERB
ftr-497	1548	36	.	.	PUNCT
ftr-497	1549	1	in	in	ADP
ftr-497	1549	2	addition	addition	NOUN
ftr-497	1549	3	,	,	PUNCT
ftr-497	1549	4	requiring	require	VERB
ftr-497	1549	5	that	that	SCONJ
ftr-497	1549	6	the	the	DET
ftr-497	1549	7	donor	donor	NOUN
ftr-497	1549	8	and	and	CCONJ
ftr-497	1549	9	donee	donee	NOUN
ftr-497	1549	10	have	have	VERB
ftr-497	1549	11	some	some	DET
ftr-497	1549	12	particular	particular	ADJ
ftr-497	1549	13	relationship	relationship	NOUN
ftr-497	1549	14	in	in	ADP
ftr-497	1549	15	order	order	NOUN
ftr-497	1549	16	to	to	PART
ftr-497	1549	17	make	make	VERB
ftr-497	1549	18	use	use	NOUN
ftr-497	1549	19	of	of	ADP
ftr-497	1549	20	this	this	DET
ftr-497	1549	21	exclusion	exclusion	NOUN
ftr-497	1549	22	would	would	AUX
ftr-497	1549	23	prevent	prevent	VERB
ftr-497	1549	24	a	a	DET
ftr-497	1549	25	heyen	heyen	NOUN
ftr-497	1549	26	-	-	PUNCT
ftr-497	1549	27	type	type	NOUN
ftr-497	1549	28	use	use	NOUN
ftr-497	1549	29	of	of	ADP
ftr-497	1549	30	this	this	DET
ftr-497	1549	31	exclusion	exclusion	NOUN
ftr-497	1549	32	.	.	PUNCT
ftr-497	1549	33	"	"	PUNCT
ftr-497	1550	1	if	if	SCONJ
ftr-497	1550	2	this	this	DET
ftr-497	1550	3	exclusion	exclusion	NOUN
ftr-497	1550	4	is	be	AUX
ftr-497	1550	5	not	not	PART
ftr-497	1550	6	limited	limit	VERB
ftr-497	1550	7	to	to	ADP
ftr-497	1550	8	persons	person	NOUN
ftr-497	1550	9	who	who	PRON
ftr-497	1550	10	bear	bear	VERB
ftr-497	1550	11	a	a	DET
ftr-497	1550	12	stated	state	VERB
ftr-497	1550	13	relationship	relationship	NOUN
ftr-497	1550	14	to	to	ADP
ftr-497	1550	15	the	the	DET
ftr-497	1550	16	donor	donor	NOUN
ftr-497	1550	17	,	,	PUNCT
ftr-497	1550	18	such	such	ADJ
ftr-497	1550	19	as	as	ADP
ftr-497	1550	20	parent	parent	NOUN
ftr-497	1550	21	,	,	PUNCT
ftr-497	1550	22	grandparent	grandparent	NOUN
ftr-497	1550	23	,	,	PUNCT
ftr-497	1550	24	aunt	aunt	NOUN
ftr-497	1550	25	,	,	PUNCT
ftr-497	1550	26	uncle	uncle	NOUN
ftr-497	1550	27	,	,	PUNCT
ftr-497	1550	28	great	great	ADJ
ftr-497	1550	29	-	-	PUNCT
ftr-497	1550	30	aunt	aunt	ADJ
ftr-497	1550	31	or	or	CCONJ
ftr-497	1550	32	great	great	ADJ
ftr-497	1550	33	-	-	PUNCT
ftr-497	1550	34	uncle	uncle	NOUN
ftr-497	1550	35	,	,	PUNCT
ftr-497	1550	36	then	then	ADV
ftr-497	1550	37	it	it	PRON
ftr-497	1550	38	could	could	AUX
ftr-497	1550	39	be	be	AUX
ftr-497	1550	40	used	use	VERB
ftr-497	1550	41	to	to	PART
ftr-497	1550	42	provide	provide	VERB
ftr-497	1550	43	benefits	benefit	NOUN
ftr-497	1550	44	to	to	PART
ftr-497	1550	45	adult	adult	VERB
ftr-497	1550	46	children	child	NOUN
ftr-497	1550	47	or	or	CCONJ
ftr-497	1550	48	grandchildren	grandchild	NOUN
ftr-497	1550	49	of	of	ADP
ftr-497	1550	50	the	the	DET
ftr-497	1550	51	donor	donor	NOUN
ftr-497	1550	52	who	who	PRON
ftr-497	1550	53	are	be	AUX
ftr-497	1550	54	in	in	ADP
ftr-497	1550	55	a	a	DET
ftr-497	1550	56	position	position	NOUN
ftr-497	1550	57	to	to	PART
ftr-497	1550	58	accumulate	accumulate	VERB
ftr-497	1550	59	wealth	wealth	NOUN
ftr-497	1550	60	,	,	PUNCT
ftr-497	1550	61	or	or	CCONJ
ftr-497	1550	62	to	to	ADP
ftr-497	1550	63	nonfamily	nonfamily	NOUN
ftr-497	1550	64	members	member	NOUN
ftr-497	1550	65	who	who	PRON
ftr-497	1550	66	can	can	AUX
ftr-497	1550	67	be	be	AUX
ftr-497	1550	68	induced	induce	VERB
ftr-497	1550	69	to	to	PART
ftr-497	1550	70	accumulate	accumulate	VERB
ftr-497	1550	71	wealth	wealth	NOUN
ftr-497	1550	72	and	and	CCONJ
ftr-497	1550	73	leave	leave	VERB
ftr-497	1550	74	it	it	PRON
ftr-497	1550	75	to	to	ADP
ftr-497	1550	76	the	the	DET
ftr-497	1550	77	donor	donor	NOUN
ftr-497	1550	78	's	's	PART
ftr-497	1550	79	family	family	NOUN
ftr-497	1550	80	.	.	PUNCT
ftr-497	1551	1	for	for	ADP
ftr-497	1551	2	example	example	NOUN
ftr-497	1551	3	,	,	PUNCT
ftr-497	1551	4	the	the	DET
ftr-497	1551	5	donor	donor	NOUN
ftr-497	1551	6	could	could	AUX
ftr-497	1551	7	pay	pay	VERB
ftr-497	1551	8	the	the	DET
ftr-497	1551	9	apartment	apartment	NOUN
ftr-497	1551	10	rent	rent	NOUN
ftr-497	1551	11	or	or	CCONJ
ftr-497	1551	12	automobile	automobile	NOUN
ftr-497	1551	13	lease	lease	NOUN
ftr-497	1551	14	payment	payment	NOUN
ftr-497	1551	15	of	of	ADP
ftr-497	1551	16	an	an	DET
ftr-497	1551	17	adult	adult	NOUN
ftr-497	1551	18	child	child	NOUN
ftr-497	1551	19	,	,	PUNCT
ftr-497	1551	20	who	who	PRON
ftr-497	1551	21	in	in	ADP
ftr-497	1551	22	turn	turn	NOUN
ftr-497	1551	23	could	could	AUX
ftr-497	1551	24	accumulate	accumulate	VERB
ftr-497	1551	25	that	that	DET
ftr-497	1551	26	amount	amount	NOUN
ftr-497	1551	27	.	.	PUNCT
ftr-497	1552	1	on	on	ADP
ftr-497	1552	2	the	the	DET
ftr-497	1552	3	other	other	ADJ
ftr-497	1552	4	hand	hand	NOUN
ftr-497	1552	5	,	,	PUNCT
ftr-497	1552	6	if	if	SCONJ
ftr-497	1552	7	the	the	DET
ftr-497	1552	8	persons	person	NOUN
ftr-497	1552	9	to	to	PART
ftr-497	1552	10	whom	whom	PRON
ftr-497	1552	11	such	such	ADJ
ftr-497	1552	12	transfers	transfer	NOUN
ftr-497	1552	13	can	can	AUX
ftr-497	1552	14	be	be	AUX
ftr-497	1552	15	made	make	VERB
ftr-497	1552	16	are	be	AUX
ftr-497	1552	17	limited	limit	VERB
ftr-497	1552	18	to	to	ADP
ftr-497	1552	19	a	a	DET
ftr-497	1552	20	specified	specified	ADJ
ftr-497	1552	21	group	group	NOUN
ftr-497	1552	22	,	,	PUNCT
ftr-497	1552	23	the	the	DET
ftr-497	1552	24	potential	potential	NOUN
ftr-497	1552	25	for	for	ADP
ftr-497	1552	26	abuse	abuse	NOUN
ftr-497	1552	27	is	be	AUX
ftr-497	1552	28	reduced	reduce	VERB
ftr-497	1552	29	,	,	PUNCT
ftr-497	1552	30	but	but	CCONJ
ftr-497	1552	31	donors	donor	NOUN
ftr-497	1552	32	then	then	ADV
ftr-497	1552	33	may	may	AUX
ftr-497	1552	34	not	not	PART
ftr-497	1552	35	be	be	AUX
ftr-497	1552	36	able	able	ADJ
ftr-497	1552	37	to	to	PART
ftr-497	1552	38	claim	claim	VERB
ftr-497	1552	39	the	the	DET
ftr-497	1552	40	exclusion	exclusion	NOUN
ftr-497	1552	41	with	with	ADP
ftr-497	1552	42	respect	respect	NOUN
ftr-497	1552	43	to	to	ADP
ftr-497	1552	44	gifts	gift	NOUN
ftr-497	1552	45	to	to	ADP
ftr-497	1552	46	some	some	DET
ftr-497	1552	47	deserving	deserving	ADJ
ftr-497	1552	48	donees	donee	NOUN
ftr-497	1552	49	(	(	PUNCT
ftr-497	1552	50	e.g.	e.g.	ADV
ftr-497	1552	51	,	,	PUNCT
ftr-497	1552	52	the	the	DET
ftr-497	1552	53	best	good	ADJ
ftr-497	1552	54	friends	friend	NOUN
ftr-497	1552	55	of	of	ADP
ftr-497	1552	56	the	the	DET
ftr-497	1552	57	donor	donor	NOUN
ftr-497	1552	58	's	's	PART
ftr-497	1552	59	deceased	deceased	ADJ
ftr-497	1552	60	parents	parent	NOUN
ftr-497	1552	61	,	,	PUNCT
ftr-497	1552	62	who	who	PRON
ftr-497	1552	63	were	be	AUX
ftr-497	1552	64	really	really	ADV
ftr-497	1552	65	the	the	DET
ftr-497	1552	66	donor	donor	NOUN
ftr-497	1552	67	's	's	PART
ftr-497	1552	68	primary	primary	ADJ
ftr-497	1552	69	care	care	NOUN
ftr-497	1552	70	givers	giver	NOUN
ftr-497	1552	71	and	and	CCONJ
ftr-497	1552	72	who	who	PRON
ftr-497	1552	73	now	now	ADV
ftr-497	1552	74	need	need	VERB
ftr-497	1552	75	help	help	NOUN
ftr-497	1552	76	paying	pay	VERB
ftr-497	1552	77	for	for	ADP
ftr-497	1552	78	their	their	PRON
ftr-497	1552	79	expenses	expense	NOUN
ftr-497	1552	80	of	of	ADP
ftr-497	1552	81	living	live	VERB
ftr-497	1552	82	in	in	ADP
ftr-497	1552	83	a	a	DET
ftr-497	1552	84	senior	senior	ADJ
ftr-497	1552	85	citizen	citizen	NOUN
ftr-497	1552	86	's	's	PART
ftr-497	1552	87	complex	complex	NOUN
ftr-497	1552	88	)	)	PUNCT
ftr-497	1552	89	.	.	PUNCT
ftr-497	1553	1	given	give	VERB
ftr-497	1553	2	the	the	DET
ftr-497	1553	3	potential	potential	NOUN
ftr-497	1553	4	for	for	ADP
ftr-497	1553	5	abuse	abuse	NOUN
ftr-497	1553	6	,	,	PUNCT
ftr-497	1553	7	limiting	limit	VERB
ftr-497	1553	8	the	the	DET
ftr-497	1553	9	use	use	NOUN
ftr-497	1553	10	of	of	ADP
ftr-497	1553	11	the	the	DET
ftr-497	1553	12	exclusion	exclusion	NOUN
ftr-497	1553	13	to	to	ADP
ftr-497	1553	14	persons	person	NOUN
ftr-497	1553	15	bearing	bear	VERB
ftr-497	1553	16	one	one	NUM
ftr-497	1553	17	of	of	ADP
ftr-497	1553	18	the	the	DET
ftr-497	1553	19	specified	specified	ADJ
ftr-497	1553	20	relationships	relationship	NOUN
ftr-497	1553	21	to	to	ADP
ftr-497	1553	22	the	the	DET
ftr-497	1553	23	donor	donor	NOUN
ftr-497	1553	24	listed	list	VERB
ftr-497	1553	25	above	above	ADV
ftr-497	1553	26	,	,	PUNCT
ftr-497	1553	27	or	or	CCONJ
ftr-497	1553	28	who	who	PRON
ftr-497	1553	29	are	be	AUX
ftr-497	1553	30	incompetent	incompetent	ADJ
ftr-497	1553	31	,	,	PUNCT
ftr-497	1553	32	is	be	AUX
ftr-497	1553	33	a	a	DET
ftr-497	1553	34	reasonable	reasonable	ADJ
ftr-497	1553	35	course	course	NOUN
ftr-497	1553	36	of	of	ADP
ftr-497	1553	37	action	action	NOUN
ftr-497	1553	38	.	.	PUNCT
ftr-497	1554	1	by	by	ADP
ftr-497	1554	2	limiting	limit	VERB
ftr-497	1554	3	the	the	DET
ftr-497	1554	4	availability	availability	NOUN
ftr-497	1554	5	of	of	ADP
ftr-497	1554	6	this	this	DET
ftr-497	1554	7	exclusion	exclusion	NOUN
ftr-497	1554	8	to	to	ADP
ftr-497	1554	9	the	the	DET
ftr-497	1554	10	donor	donor	NOUN
ftr-497	1554	11	's	's	PART
ftr-497	1554	12	parents	parent	NOUN
ftr-497	1554	13	,	,	PUNCT
ftr-497	1554	14	grandparents	grandparent	NOUN
ftr-497	1554	15	,	,	PUNCT
ftr-497	1554	16	aunts	aunt	NOUN
ftr-497	1554	17	,	,	PUNCT
ftr-497	1554	18	uncles	uncle	NOUN
ftr-497	1554	19	,	,	PUNCT
ftr-497	1554	20	great	great	ADJ
ftr-497	1554	21	-	-	PUNCT
ftr-497	1554	22	aunts	aunt	NOUN
ftr-497	1554	23	and	and	CCONJ
ftr-497	1554	24	great	great	ADJ
ftr-497	1554	25	-	-	PUNCT
ftr-497	1554	26	uncles	uncle	NOUN
ftr-497	1554	27	,	,	PUNCT
ftr-497	1554	28	the	the	DET
ftr-497	1554	29	potential	potential	NOUN
ftr-497	1554	30	for	for	ADP
ftr-497	1554	31	using	use	VERB
ftr-497	1554	32	the	the	DET
ftr-497	1554	33	exclusion	exclusion	NOUN
ftr-497	1554	34	to	to	PART
ftr-497	1554	35	build	build	VERB
ftr-497	1554	36	up	up	ADP
ftr-497	1554	37	wealth	wealth	NOUN
ftr-497	1554	38	in	in	ADP
ftr-497	1554	39	a	a	DET
ftr-497	1554	40	large	large	ADJ
ftr-497	1554	41	number	number	NOUN
ftr-497	1554	42	of	of	ADP
ftr-497	1554	43	people	people	NOUN
ftr-497	1554	44	who	who	PRON
ftr-497	1554	45	can	can	AUX
ftr-497	1554	46	be	be	AUX
ftr-497	1554	47	induced	induce	VERB
ftr-497	1554	48	to	to	PART
ftr-497	1554	49	leave	leave	VERB
ftr-497	1554	50	it	it	PRON
ftr-497	1554	51	209	209	NUM
ftr-497	1554	52	.	.	PUNCT
ftr-497	1555	1	these	these	DET
ftr-497	1555	2	regulations	regulation	NOUN
ftr-497	1555	3	are	be	AUX
ftr-497	1555	4	very	very	ADV
ftr-497	1555	5	complex	complex	ADJ
ftr-497	1555	6	and	and	CCONJ
ftr-497	1555	7	quite	quite	ADV
ftr-497	1555	8	harsh	harsh	ADJ
ftr-497	1555	9	in	in	ADP
ftr-497	1555	10	limiting	limit	VERB
ftr-497	1555	11	the	the	DET
ftr-497	1555	12	amount	amount	NOUN
ftr-497	1555	13	of	of	ADP
ftr-497	1555	14	income	income	NOUN
ftr-497	1555	15	and	and	CCONJ
ftr-497	1555	16	assets	asset	NOUN
ftr-497	1555	17	a	a	DET
ftr-497	1555	18	person	person	NOUN
ftr-497	1555	19	can	can	AUX
ftr-497	1555	20	have	have	VERB
ftr-497	1555	21	in	in	ADP
ftr-497	1555	22	order	order	NOUN
ftr-497	1555	23	to	to	PART
ftr-497	1555	24	qualify	qualify	VERB
ftr-497	1555	25	for	for	ADP
ftr-497	1555	26	public	public	ADJ
ftr-497	1555	27	payment	payment	NOUN
ftr-497	1555	28	of	of	ADP
ftr-497	1555	29	nursing	nursing	NOUN
ftr-497	1555	30	home	home	NOUN
ftr-497	1555	31	costs	cost	NOUN
ftr-497	1555	32	.	.	PUNCT
ftr-497	1556	1	see	see	VERB
ftr-497	1556	2	,	,	PUNCT
ftr-497	1556	3	e.g.	e.g.	ADV
ftr-497	1556	4	,	,	PUNCT
ftr-497	1556	5	joel	joel	PROPN
ftr-497	1556	6	c.	c.	PROPN
ftr-497	1556	7	dobris	dobris	PROPN
ftr-497	1556	8	,	,	PUNCT
ftr-497	1556	9	medicaid	medicaid	PROPN
ftr-497	1556	10	asset	asset	NOUN
ftr-497	1556	11	planning	planning	NOUN
ftr-497	1556	12	by	by	ADP
ftr-497	1556	13	the	the	DET
ftr-497	1556	14	elderly	elderly	ADJ
ftr-497	1556	15	:	:	PUNCT
ftr-497	1556	16	a	a	DET
ftr-497	1556	17	policy	policy	NOUN
ftr-497	1556	18	view	view	NOUN
ftr-497	1556	19	of	of	ADP
ftr-497	1556	20	expectations	expectation	NOUN
ftr-497	1556	21	,	,	PUNCT
ftr-497	1556	22	entitlement	entitlement	NOUN
ftr-497	1556	23	and	and	CCONJ
ftr-497	1556	24	inheritance	inheritance	NOUN
ftr-497	1556	25	,	,	PUNCT
ftr-497	1556	26	24	24	NUM
ftr-497	1556	27	real	real	ADJ
ftr-497	1556	28	prop	prop	NOUN
ftr-497	1556	29	.	.	PUNCT
ftr-497	1556	30	,	,	PUNCT
ftr-497	1556	31	prob	prob	PROPN
ftr-497	1556	32	.	.	PUNCT
ftr-497	1557	1	and	and	CCONJ
ftr-497	1557	2	tr	tr	VERB
ftr-497	1557	3	.	.	PROPN
ftr-497	1557	4	j.	j.	PROPN
ftr-497	1557	5	1	1	PROPN
ftr-497	1557	6	(	(	PUNCT
ftr-497	1557	7	spring	spring	NOUN
ftr-497	1557	8	,	,	PUNCT
ftr-497	1557	9	1989	1989	NUM
ftr-497	1557	10	)	)	PUNCT
ftr-497	1557	11	;	;	PUNCT
ftr-497	1557	12	clifton	clifton	PROPN
ftr-497	1557	13	b.	b.	PROPN
ftr-497	1557	14	kruse	kruse	PROPN
ftr-497	1557	15	,	,	PUNCT
ftr-497	1557	16	jr	jr	PROPN
ftr-497	1557	17	.	.	PROPN
ftr-497	1557	18	,	,	PUNCT
ftr-497	1557	19	discretionary	discretionary	ADJ
ftr-497	1557	20	trusts	trust	NOUN
ftr-497	1557	21	:	:	PUNCT
ftr-497	1557	22	insulating	insulate	VERB
ftr-497	1557	23	trust	trust	NOUN
ftr-497	1557	24	assets	asset	NOUN
ftr-497	1557	25	for	for	ADP
ftr-497	1557	26	elders	elder	NOUN
ftr-497	1557	27	and	and	CCONJ
ftr-497	1557	28	incapacitated	incapacitated	ADJ
ftr-497	1557	29	persons	person	NOUN
ftr-497	1557	30	from	from	ADP
ftr-497	1557	31	consideration	consideration	NOUN
ftr-497	1557	32	by	by	ADP
ftr-497	1557	33	medicaid	medicaid	PROPN
ftr-497	1557	34	and	and	CCONJ
ftr-497	1557	35	other	other	ADJ
ftr-497	1557	36	public	public	ADJ
ftr-497	1557	37	support	support	NOUN
ftr-497	1557	38	providers	provider	NOUN
ftr-497	1557	39	,	,	PUNCT
ftr-497	1557	40	17	17	NUM
ftr-497	1557	41	am	am	NOUN
ftr-497	1557	42	.	.	PUNCT
ftr-497	1558	1	college	college	NOUN
ftr-497	1558	2	of	of	ADP
ftr-497	1558	3	trust	trust	NOUN
ftr-497	1558	4	and	and	CCONJ
ftr-497	1558	5	estate	estate	NOUN
ftr-497	1558	6	counsel	counsel	NOUN
ftr-497	1558	7	notes	note	NOUN
ftr-497	1558	8	,	,	PUNCT
ftr-497	1558	9	no	no	INTJ
ftr-497	1558	10	.	.	PUNCT
ftr-497	1559	1	i	i	PRON
ftr-497	1559	2	(	(	PUNCT
ftr-497	1559	3	summer	summer	NOUN
ftr-497	1559	4	,	,	PUNCT
ftr-497	1559	5	1991	1991	NUM
ftr-497	1559	6	)	)	PUNCT
ftr-497	1559	7	.	.	PUNCT
ftr-497	1560	1	210	210	NUM
ftr-497	1560	2	.	.	PUNCT
ftr-497	1561	1	see	see	VERB
ftr-497	1561	2	supra	supra	PROPN
ftr-497	1561	3	notes	note	VERB
ftr-497	1561	4	163	163	NUM
ftr-497	1561	5	-	-	SYM
ftr-497	1561	6	64	64	NUM
ftr-497	1561	7	and	and	CCONJ
ftr-497	1561	8	accompanying	accompany	VERB
ftr-497	1561	9	text	text	NOUN
ftr-497	1561	10	.	.	PUNCT
ftr-497	1562	1	19931	19931	NUM
ftr-497	1562	2	florida	florida	PROPN
ftr-497	1562	3	tax	tax	NOUN
ftr-497	1562	4	review	review	NOUN
ftr-497	1562	5	back	back	ADV
ftr-497	1562	6	to	to	ADP
ftr-497	1562	7	the	the	DET
ftr-497	1562	8	donor	donor	NOUN
ftr-497	1562	9	's	's	PART
ftr-497	1562	10	family	family	NOUN
ftr-497	1562	11	is	be	AUX
ftr-497	1562	12	reduced	reduce	VERB
ftr-497	1562	13	.	.	PUNCT
ftr-497	1563	1	if	if	SCONJ
ftr-497	1563	2	incompetent	incompetent	ADJ
ftr-497	1563	3	persons	person	NOUN
ftr-497	1563	4	are	be	AUX
ftr-497	1563	5	the	the	DET
ftr-497	1563	6	only	only	ADJ
ftr-497	1563	7	other	other	ADJ
ftr-497	1563	8	donees	donee	NOUN
ftr-497	1563	9	who	who	PRON
ftr-497	1563	10	qualify	qualify	VERB
ftr-497	1563	11	under	under	ADP
ftr-497	1563	12	this	this	DET
ftr-497	1563	13	exclusion	exclusion	NOUN
ftr-497	1563	14	,	,	PUNCT
ftr-497	1563	15	then	then	ADV
ftr-497	1563	16	the	the	DET
ftr-497	1563	17	opportunity	opportunity	NOUN
ftr-497	1563	18	to	to	PART
ftr-497	1563	19	use	use	VERB
ftr-497	1563	20	the	the	DET
ftr-497	1563	21	exclusion	exclusion	NOUN
ftr-497	1563	22	to	to	PART
ftr-497	1563	23	build	build	VERB
ftr-497	1563	24	up	up	ADP
ftr-497	1563	25	wealth	wealth	NOUN
ftr-497	1563	26	in	in	ADP
ftr-497	1563	27	others	other	NOUN
ftr-497	1563	28	,	,	PUNCT
ftr-497	1563	29	including	include	VERB
ftr-497	1563	30	children	child	NOUN
ftr-497	1563	31	or	or	CCONJ
ftr-497	1563	32	grandchildren	grandchild	NOUN
ftr-497	1563	33	,	,	PUNCT
ftr-497	1563	34	is	be	AUX
ftr-497	1563	35	still	still	ADV
ftr-497	1563	36	reasonably	reasonably	ADV
ftr-497	1563	37	limited	limited	ADJ
ftr-497	1563	38	.	.	PUNCT
ftr-497	1564	1	a	a	DET
ftr-497	1564	2	person	person	NOUN
ftr-497	1564	3	would	would	AUX
ftr-497	1564	4	be	be	AUX
ftr-497	1564	5	considered	consider	VERB
ftr-497	1564	6	incompetent	incompetent	ADJ
ftr-497	1564	7	for	for	ADP
ftr-497	1564	8	this	this	DET
ftr-497	1564	9	purpose	purpose	NOUN
ftr-497	1564	10	if	if	SCONJ
ftr-497	1564	11	a	a	DET
ftr-497	1564	12	court	court	NOUN
ftr-497	1564	13	has	have	AUX
ftr-497	1564	14	found	find	VERB
ftr-497	1564	15	the	the	DET
ftr-497	1564	16	person	person	NOUN
ftr-497	1564	17	to	to	PART
ftr-497	1564	18	be	be	AUX
ftr-497	1564	19	incompetent	incompetent	ADJ
ftr-497	1564	20	or	or	CCONJ
ftr-497	1564	21	if	if	SCONJ
ftr-497	1564	22	the	the	DET
ftr-497	1564	23	donee	donee	NOUN
ftr-497	1564	24	's	's	PART
ftr-497	1564	25	regularly	regularly	ADV
ftr-497	1564	26	attending	attend	VERB
ftr-497	1564	27	physician	physician	NOUN
ftr-497	1564	28	has	have	AUX
ftr-497	1564	29	certified	certify	VERB
ftr-497	1564	30	,	,	PUNCT
ftr-497	1564	31	in	in	ADP
ftr-497	1564	32	writing	writing	NOUN
ftr-497	1564	33	and	and	CCONJ
ftr-497	1564	34	under	under	ADP
ftr-497	1564	35	penalties	penalty	NOUN
ftr-497	1564	36	of	of	ADP
ftr-497	1564	37	perjury	perjury	NOUN
ftr-497	1564	38	,	,	PUNCT
ftr-497	1564	39	that	that	SCONJ
ftr-497	1564	40	the	the	DET
ftr-497	1564	41	donee	donee	NOUN
ftr-497	1564	42	is	be	AUX
ftr-497	1564	43	incompetent	incompetent	ADJ
ftr-497	1564	44	.	.	PUNCT
ftr-497	1565	1	a	a	DET
ftr-497	1565	2	copy	copy	NOUN
ftr-497	1565	3	of	of	ADP
ftr-497	1565	4	the	the	DET
ftr-497	1565	5	court	court	NOUN
ftr-497	1565	6	decision	decision	NOUN
ftr-497	1565	7	or	or	CCONJ
ftr-497	1565	8	the	the	DET
ftr-497	1565	9	physician	physician	NOUN
ftr-497	1565	10	's	's	PART
ftr-497	1565	11	certificate	certificate	NOUN
ftr-497	1565	12	could	could	AUX
ftr-497	1565	13	be	be	AUX
ftr-497	1565	14	required	require	VERB
ftr-497	1565	15	to	to	PART
ftr-497	1565	16	be	be	AUX
ftr-497	1565	17	filed	file	VERB
ftr-497	1565	18	with	with	ADP
ftr-497	1565	19	the	the	DET
ftr-497	1565	20	return	return	NOUN
ftr-497	1565	21	reporting	report	VERB
ftr-497	1565	22	the	the	DET
ftr-497	1565	23	reliance	reliance	NOUN
ftr-497	1565	24	on	on	ADP
ftr-497	1565	25	the	the	DET
ftr-497	1565	26	exclusion	exclusion	NOUN
ftr-497	1565	27	.	.	PUNCT
ftr-497	1566	1	e.	e.	PROPN
ftr-497	1566	2	modifications	modification	NOUN
ftr-497	1566	3	of	of	ADP
ftr-497	1566	4	the	the	DET
ftr-497	1566	5	annual	annual	ADJ
ftr-497	1566	6	exclusion	exclusion	NOUN
ftr-497	1566	7	considered	consider	VERB
ftr-497	1566	8	assuming	assume	VERB
ftr-497	1566	9	that	that	SCONJ
ftr-497	1566	10	the	the	DET
ftr-497	1566	11	changes	change	NOUN
ftr-497	1566	12	proposed	propose	VERB
ftr-497	1566	13	to	to	ADP
ftr-497	1566	14	the	the	DET
ftr-497	1566	15	tuition	tuition	NOUN
ftr-497	1566	16	and	and	CCONJ
ftr-497	1566	17	medical	medical	ADJ
ftr-497	1566	18	care	care	NOUN
ftr-497	1566	19	exclusions	exclusion	NOUN
ftr-497	1566	20	are	be	AUX
ftr-497	1566	21	adopted	adopt	VERB
ftr-497	1566	22	,	,	PUNCT
ftr-497	1566	23	the	the	DET
ftr-497	1566	24	annual	annual	ADJ
ftr-497	1566	25	exclusion	exclusion	NOUN
ftr-497	1566	26	could	could	AUX
ftr-497	1566	27	be	be	AUX
ftr-497	1566	28	modified	modify	VERB
ftr-497	1566	29	in	in	ADP
ftr-497	1566	30	several	several	ADJ
ftr-497	1566	31	direct	direct	ADJ
ftr-497	1566	32	and	and	CCONJ
ftr-497	1566	33	indirect	indirect	ADJ
ftr-497	1566	34	ways	way	NOUN
ftr-497	1566	35	.	.	PUNCT
ftr-497	1567	1	several	several	ADJ
ftr-497	1567	2	possible	possible	ADJ
ftr-497	1567	3	approaches	approach	NOUN
ftr-497	1567	4	to	to	ADP
ftr-497	1567	5	its	its	PRON
ftr-497	1567	6	modification	modification	NOUN
ftr-497	1567	7	are	be	AUX
ftr-497	1567	8	discussed	discuss	VERB
ftr-497	1567	9	below	below	ADV
ftr-497	1567	10	,	,	PUNCT
ftr-497	1567	11	followed	follow	VERB
ftr-497	1567	12	by	by	ADP
ftr-497	1567	13	the	the	DET
ftr-497	1567	14	selection	selection	NOUN
ftr-497	1567	15	of	of	ADP
ftr-497	1567	16	the	the	DET
ftr-497	1567	17	modifications	modification	NOUN
ftr-497	1567	18	which	which	PRON
ftr-497	1567	19	will	will	AUX
ftr-497	1567	20	best	well	ADV
ftr-497	1567	21	accomplish	accomplish	VERB
ftr-497	1567	22	the	the	DET
ftr-497	1567	23	goals	goal	NOUN
ftr-497	1567	24	described	describe	VERB
ftr-497	1567	25	in	in	ADP
ftr-497	1567	26	section	section	NOUN
ftr-497	1567	27	a	a	PRON
ftr-497	1567	28	of	of	ADP
ftr-497	1567	29	this	this	DET
ftr-497	1567	30	part	part	NOUN
ftr-497	1567	31	v.	v.	ADP
ftr-497	1567	32	1	1	NUM
ftr-497	1567	33	.	.	X
ftr-497	1568	1	reducing	reduce	VERB
ftr-497	1568	2	the	the	DET
ftr-497	1568	3	annual	annual	ADJ
ftr-497	1568	4	exclusion	exclusion	NOUN
ftr-497	1568	5	per	per	ADP
ftr-497	1568	6	donee	donee	NOUN
ftr-497	1568	7	limitation.-a	limitation.-a	PRON
ftr-497	1568	8	simple	simple	ADJ
ftr-497	1568	9	way	way	NOUN
ftr-497	1568	10	to	to	PART
ftr-497	1568	11	limit	limit	VERB
ftr-497	1568	12	the	the	DET
ftr-497	1568	13	use	use	NOUN
ftr-497	1568	14	of	of	ADP
ftr-497	1568	15	the	the	DET
ftr-497	1568	16	annual	annual	ADJ
ftr-497	1568	17	exclusion	exclusion	NOUN
ftr-497	1568	18	to	to	PART
ftr-497	1568	19	avoid	avoid	VERB
ftr-497	1568	20	transfer	transfer	NOUN
ftr-497	1568	21	tax	tax	NOUN
ftr-497	1568	22	is	be	AUX
ftr-497	1568	23	to	to	PART
ftr-497	1568	24	reduce	reduce	VERB
ftr-497	1568	25	the	the	DET
ftr-497	1568	26	amount	amount	NOUN
ftr-497	1568	27	of	of	ADP
ftr-497	1568	28	the	the	DET
ftr-497	1568	29	exclusion	exclusion	NOUN
ftr-497	1568	30	,	,	PUNCT
ftr-497	1568	31	as	as	SCONJ
ftr-497	1568	32	congress	congress	PROPN
ftr-497	1568	33	did	do	VERB
ftr-497	1568	34	in	in	ADP
ftr-497	1568	35	1939	1939	NUM
ftr-497	1568	36	and	and	CCONJ
ftr-497	1568	37	1942	1942	NUM
ftr-497	1568	38	.	.	PUNCT
ftr-497	1569	1	it	it	PRON
ftr-497	1569	2	could	could	AUX
ftr-497	1569	3	be	be	AUX
ftr-497	1569	4	reduced	reduce	VERB
ftr-497	1569	5	from	from	ADP
ftr-497	1569	6	$	$	SYM
ftr-497	1569	7	10,000	10,000	NUM
ftr-497	1569	8	per	per	ADP
ftr-497	1569	9	donee	donee	NOUN
ftr-497	1569	10	to	to	ADP
ftr-497	1569	11	the	the	DET
ftr-497	1569	12	amount	amount	NOUN
ftr-497	1569	13	that	that	PRON
ftr-497	1569	14	persons	person	NOUN
ftr-497	1569	15	with	with	ADP
ftr-497	1569	16	$	$	SYM
ftr-497	1569	17	600,000	600,000	NUM
ftr-497	1569	18	of	of	ADP
ftr-497	1569	19	wealth	wealth	NOUN
ftr-497	1569	20	give	give	VERB
ftr-497	1569	21	on	on	ADP
ftr-497	1569	22	average	average	ADJ
ftr-497	1569	23	to	to	ADP
ftr-497	1569	24	a	a	DET
ftr-497	1569	25	single	single	ADJ
ftr-497	1569	26	donee	donee	NOUN
ftr-497	1569	27	for	for	ADP
ftr-497	1569	28	birthdays	birthday	NOUN
ftr-497	1569	29	,	,	PUNCT
ftr-497	1569	30	holidays	holiday	NOUN
ftr-497	1569	31	,	,	PUNCT
ftr-497	1569	32	weddings	wedding	NOUN
ftr-497	1569	33	,	,	PUNCT
ftr-497	1569	34	graduation	graduation	NOUN
ftr-497	1569	35	and	and	CCONJ
ftr-497	1569	36	such	such	ADJ
ftr-497	1569	37	regularly	regularly	ADV
ftr-497	1569	38	occurring	occur	VERB
ftr-497	1569	39	events	event	NOUN
ftr-497	1569	40	as	as	SCONJ
ftr-497	1569	41	the	the	DET
ftr-497	1569	42	annual	annual	ADJ
ftr-497	1569	43	exclusion	exclusion	NOUN
ftr-497	1569	44	was	be	AUX
ftr-497	1569	45	intended	intend	VERB
ftr-497	1569	46	to	to	PART
ftr-497	1569	47	cover	cover	VERB
ftr-497	1569	48	.	.	PUNCT
ftr-497	1570	1	for	for	ADP
ftr-497	1570	2	purposes	purpose	NOUN
ftr-497	1570	3	of	of	ADP
ftr-497	1570	4	discussion	discussion	NOUN
ftr-497	1570	5	,	,	PUNCT
ftr-497	1570	6	an	an	DET
ftr-497	1570	7	estimate	estimate	NOUN
ftr-497	1570	8	of	of	ADP
ftr-497	1570	9	$	$	SYM
ftr-497	1570	10	5,000	5,000	NUM
ftr-497	1570	11	will	will	AUX
ftr-497	1570	12	be	be	AUX
ftr-497	1570	13	used	use	VERB
ftr-497	1570	14	.	.	PUNCT
ftr-497	1571	1	this	this	PRON
ftr-497	1571	2	is	be	AUX
ftr-497	1571	3	a	a	DET
ftr-497	1571	4	very	very	ADV
ftr-497	1571	5	straightforward	straightforward	ADJ
ftr-497	1571	6	approach	approach	NOUN
ftr-497	1571	7	.	.	PUNCT
ftr-497	1572	1	if	if	SCONJ
ftr-497	1572	2	a	a	DET
ftr-497	1572	3	taxpayer	taxpayer	NOUN
ftr-497	1572	4	has	have	VERB
ftr-497	1572	5	only	only	ADV
ftr-497	1572	6	a	a	DET
ftr-497	1572	7	few	few	ADJ
ftr-497	1572	8	donees	donee	NOUN
ftr-497	1572	9	,	,	PUNCT
ftr-497	1572	10	it	it	PRON
ftr-497	1572	11	substantially	substantially	ADV
ftr-497	1572	12	reduces	reduce	VERB
ftr-497	1572	13	the	the	DET
ftr-497	1572	14	amount	amount	NOUN
ftr-497	1572	15	of	of	ADP
ftr-497	1572	16	wealth	wealth	NOUN
ftr-497	1572	17	the	the	DET
ftr-497	1572	18	donor	donor	NOUN
ftr-497	1572	19	can	can	AUX
ftr-497	1572	20	transfer	transfer	VERB
ftr-497	1572	21	.	.	PUNCT
ftr-497	1573	1	obviously	obviously	ADV
ftr-497	1573	2	,	,	PUNCT
ftr-497	1573	3	even	even	ADV
ftr-497	1573	4	if	if	SCONJ
ftr-497	1573	5	many	many	ADJ
ftr-497	1573	6	donees	donee	NOUN
ftr-497	1573	7	are	be	AUX
ftr-497	1573	8	available	available	ADJ
ftr-497	1573	9	to	to	ADP
ftr-497	1573	10	the	the	DET
ftr-497	1573	11	taxpayer	taxpayer	NOUN
ftr-497	1573	12	,	,	PUNCT
ftr-497	1573	13	such	such	DET
ftr-497	1573	14	a	a	DET
ftr-497	1573	15	reduction	reduction	NOUN
ftr-497	1573	16	will	will	AUX
ftr-497	1573	17	cut	cut	VERB
ftr-497	1573	18	the	the	DET
ftr-497	1573	19	amount	amount	NOUN
ftr-497	1573	20	the	the	DET
ftr-497	1573	21	taxpayer	taxpayer	NOUN
ftr-497	1573	22	can	can	AUX
ftr-497	1573	23	transfer	transfer	VERB
ftr-497	1573	24	under	under	ADP
ftr-497	1573	25	the	the	DET
ftr-497	1573	26	annual	annual	ADJ
ftr-497	1573	27	exclusion	exclusion	NOUN
ftr-497	1573	28	in	in	ADP
ftr-497	1573	29	half	half	NOUN
ftr-497	1573	30	(	(	PUNCT
ftr-497	1573	31	assuming	assume	VERB
ftr-497	1573	32	the	the	DET
ftr-497	1573	33	$	$	SYM
ftr-497	1573	34	5,000	5,000	NUM
ftr-497	1573	35	per	per	ADP
ftr-497	1573	36	donee	donee	NOUN
ftr-497	1573	37	limitation	limitation	NOUN
ftr-497	1573	38	)	)	PUNCT
ftr-497	1573	39	.	.	PUNCT
ftr-497	1574	1	however	however	ADV
ftr-497	1574	2	,	,	PUNCT
ftr-497	1574	3	if	if	SCONJ
ftr-497	1574	4	there	there	PRON
ftr-497	1574	5	are	be	VERB
ftr-497	1574	6	numerous	numerous	ADJ
ftr-497	1574	7	donees	donee	NOUN
ftr-497	1574	8	available	available	ADJ
ftr-497	1574	9	,	,	PUNCT
ftr-497	1574	10	the	the	DET
ftr-497	1574	11	gross	gross	ADJ
ftr-497	1574	12	amount	amount	NOUN
ftr-497	1574	13	the	the	DET
ftr-497	1574	14	taxpayer	taxpayer	NOUN
ftr-497	1574	15	could	could	AUX
ftr-497	1574	16	give	give	VERB
ftr-497	1574	17	away	away	ADP
ftr-497	1574	18	during	during	ADP
ftr-497	1574	19	life	life	NOUN
ftr-497	1574	20	,	,	PUNCT
ftr-497	1574	21	especially	especially	ADV
ftr-497	1574	22	if	if	SCONJ
ftr-497	1574	23	married	marry	VERB
ftr-497	1574	24	,	,	PUNCT
ftr-497	1574	25	might	might	AUX
ftr-497	1574	26	still	still	ADV
ftr-497	1574	27	amount	amount	VERB
ftr-497	1574	28	to	to	ADP
ftr-497	1574	29	several	several	ADJ
ftr-497	1574	30	hundred	hundred	NUM
ftr-497	1574	31	thousand	thousand	NUM
ftr-497	1574	32	dollars	dollar	NOUN
ftr-497	1574	33	.	.	PUNCT
ftr-497	1575	1	moreover	moreover	ADV
ftr-497	1575	2	,	,	PUNCT
ftr-497	1575	3	a	a	DET
ftr-497	1575	4	simple	simple	ADJ
ftr-497	1575	5	reduction	reduction	NOUN
ftr-497	1575	6	in	in	ADP
ftr-497	1575	7	the	the	DET
ftr-497	1575	8	amount	amount	NOUN
ftr-497	1575	9	of	of	ADP
ftr-497	1575	10	the	the	DET
ftr-497	1575	11	exclusion	exclusion	NOUN
ftr-497	1575	12	may	may	AUX
ftr-497	1575	13	also	also	ADV
ftr-497	1575	14	affect	affect	VERB
ftr-497	1575	15	some	some	DET
ftr-497	1575	16	persons	person	NOUN
ftr-497	1575	17	who	who	PRON
ftr-497	1575	18	are	be	AUX
ftr-497	1575	19	not	not	PART
ftr-497	1575	20	targets	target	NOUN
ftr-497	1575	21	of	of	ADP
ftr-497	1575	22	the	the	DET
ftr-497	1575	23	wealth	wealth	NOUN
ftr-497	1575	24	transfer	transfer	NOUN
ftr-497	1575	25	system	system	NOUN
ftr-497	1575	26	(	(	PUNCT
ftr-497	1575	27	generally	generally	ADV
ftr-497	1575	28	,	,	PUNCT
ftr-497	1575	29	persons	person	NOUN
ftr-497	1575	30	with	with	ADP
ftr-497	1575	31	a	a	DET
ftr-497	1575	32	gross	gross	ADJ
ftr-497	1575	33	estate	estate	NOUN
ftr-497	1575	34	under	under	ADP
ftr-497	1575	35	$	$	SYM
ftr-497	1575	36	600,000	600,000	NUM
ftr-497	1575	37	)	)	PUNCT
ftr-497	1575	38	,	,	PUNCT
ftr-497	1575	39	but	but	CCONJ
ftr-497	1575	40	who	who	PRON
ftr-497	1575	41	can	can	AUX
ftr-497	1575	42	afford	afford	VERB
ftr-497	1575	43	to	to	PART
ftr-497	1575	44	make	make	VERB
ftr-497	1575	45	occasional	occasional	ADJ
ftr-497	1575	46	gifts	gift	NOUN
ftr-497	1575	47	in	in	ADP
ftr-497	1575	48	excess	excess	NOUN
ftr-497	1575	49	of	of	ADP
ftr-497	1575	50	$	$	SYM
ftr-497	1575	51	5,000	5,000	NUM
ftr-497	1575	52	,	,	PUNCT
ftr-497	1575	53	such	such	ADJ
ftr-497	1575	54	as	as	ADP
ftr-497	1575	55	an	an	DET
ftr-497	1575	56	automobile	automobile	NOUN
ftr-497	1575	57	,	,	PUNCT
ftr-497	1575	58	furniture	furniture	NOUN
ftr-497	1575	59	or	or	CCONJ
ftr-497	1575	60	a	a	DET
ftr-497	1575	61	contribution	contribution	NOUN
ftr-497	1575	62	toward	toward	ADP
ftr-497	1575	63	the	the	DET
ftr-497	1575	64	purchase	purchase	NOUN
ftr-497	1575	65	of	of	ADP
ftr-497	1575	66	a	a	DET
ftr-497	1575	67	home	home	NOUN
ftr-497	1575	68	.	.	PUNCT
ftr-497	1576	1	the	the	DET
ftr-497	1576	2	excess	excess	ADJ
ftr-497	1576	3	over	over	ADP
ftr-497	1576	4	$	$	SYM
ftr-497	1576	5	5,000	5,000	NUM
ftr-497	1576	6	would	would	AUX
ftr-497	1576	7	be	be	AUX
ftr-497	1576	8	a	a	DET
ftr-497	1576	9	taxable	taxable	ADJ
ftr-497	1576	10	gift	gift	NOUN
ftr-497	1576	11	.	.	PUNCT
ftr-497	1577	1	such	such	ADJ
ftr-497	1577	2	excess	excess	NOUN
ftr-497	1577	3	would	would	AUX
ftr-497	1577	4	usually	usually	ADV
ftr-497	1577	5	use	use	VERB
ftr-497	1577	6	up	up	ADP
ftr-497	1577	7	some	some	DET
ftr-497	1577	8	unified	unified	ADJ
ftr-497	1577	9	credit	credit	NOUN
ftr-497	1577	10	,	,	PUNCT
ftr-497	1577	11	but	but	CCONJ
ftr-497	1577	12	would	would	AUX
ftr-497	1577	13	not	not	PART
ftr-497	1577	14	require	require	VERB
ftr-497	1577	15	any	any	DET
ftr-497	1577	16	out	out	ADJ
ftr-497	1577	17	-	-	PUNCT
ftr-497	1577	18	of	of	ADP
ftr-497	1577	19	-	-	PUNCT
ftr-497	1577	20	pocket	pocket	NOUN
ftr-497	1577	21	payment	payment	NOUN
ftr-497	1577	22	.	.	PUNCT
ftr-497	1578	1	however	however	ADV
ftr-497	1578	2	,	,	PUNCT
ftr-497	1578	3	the	the	DET
ftr-497	1578	4	use	use	NOUN
ftr-497	1578	5	of	of	ADP
ftr-497	1578	6	credit	credit	NOUN
ftr-497	1578	7	does	do	AUX
ftr-497	1578	8	require	require	VERB
ftr-497	1578	9	the	the	DET
ftr-497	1578	10	filing	filing	NOUN
ftr-497	1578	11	of	of	ADP
ftr-497	1578	12	a	a	DET
ftr-497	1578	13	gift	gift	NOUN
ftr-497	1578	14	tax	tax	NOUN
ftr-497	1578	15	return	return	NOUN
ftr-497	1578	16	.	.	PUNCT
ftr-497	1579	1	nonetheless	nonetheless	ADV
ftr-497	1579	2	,	,	PUNCT
ftr-497	1579	3	the	the	DET
ftr-497	1579	4	number	number	NOUN
ftr-497	1579	5	[	[	X
ftr-497	1579	6	vol	vol	NOUN
ftr-497	1579	7	1:7	1:7	NUM
ftr-497	1579	8	should	should	AUX
ftr-497	1579	9	we	we	PRON
ftr-497	1579	10	give	give	VERB
ftr-497	1579	11	away	away	ADP
ftr-497	1579	12	the	the	DET
ftr-497	1579	13	annual	annual	ADJ
ftr-497	1579	14	frchsion	frchsion	NOUN
ftr-497	1579	15	?	?	PUNCT
ftr-497	1580	1	of	of	ADP
ftr-497	1580	2	people	people	NOUN
ftr-497	1580	3	affected	affect	VERB
ftr-497	1580	4	should	should	AUX
ftr-497	1580	5	not	not	PART
ftr-497	1580	6	be	be	AUX
ftr-497	1580	7	excessive	excessive	ADJ
ftr-497	1580	8	.	.	PUNCT
ftr-497	1581	1	2	2	NUM
ftr-497	1581	2	'	'	NUM
ftr-497	1581	3	2	2	NUM
ftr-497	1581	4	.	.	PUNCT
ftr-497	1581	5	limiting	limit	VERB
ftr-497	1581	6	the	the	DET
ftr-497	1581	7	amount	amount	NOUN
ftr-497	1581	8	that	that	PRON
ftr-497	1581	9	can	can	AUX
ftr-497	1581	10	be	be	AUX
ftr-497	1581	11	transferred	transfer	VERB
ftr-497	1581	12	under	under	ADP
ftr-497	1581	13	the	the	DET
ftr-497	1581	14	annual	annual	ADJ
ftr-497	1581	15	exclusion	exclusion	NOUN
ftr-497	1581	16	in	in	ADP
ftr-497	1581	17	one	one	NUM
ftr-497	1581	18	year	year	NOUN
ftr-497	1581	19	by	by	ADP
ftr-497	1581	20	any	any	DET
ftr-497	1581	21	single	single	ADJ
ftr-497	1581	22	donor.-another	donor.-another	PROPN
ftr-497	1581	23	way	way	NOUN
ftr-497	1581	24	to	to	PART
ftr-497	1581	25	limit	limit	VERB
ftr-497	1581	26	the	the	DET
ftr-497	1581	27	use	use	NOUN
ftr-497	1581	28	of	of	ADP
ftr-497	1581	29	the	the	DET
ftr-497	1581	30	annual	annual	ADJ
ftr-497	1581	31	exclusion	exclusion	NOUN
ftr-497	1581	32	to	to	PART
ftr-497	1581	33	avoid	avoid	VERB
ftr-497	1581	34	transfer	transfer	NOUN
ftr-497	1581	35	tax	tax	NOUN
ftr-497	1581	36	would	would	AUX
ftr-497	1581	37	be	be	AUX
ftr-497	1581	38	to	to	PART
ftr-497	1581	39	place	place	VERB
ftr-497	1581	40	a	a	DET
ftr-497	1581	41	cap	cap	NOUN
ftr-497	1581	42	on	on	ADP
ftr-497	1581	43	the	the	DET
ftr-497	1581	44	amount	amount	NOUN
ftr-497	1581	45	that	that	PRON
ftr-497	1581	46	a	a	DET
ftr-497	1581	47	single	single	ADJ
ftr-497	1581	48	donor	donor	NOUN
ftr-497	1581	49	could	could	AUX
ftr-497	1581	50	transfer	transfer	VERB
ftr-497	1581	51	under	under	ADP
ftr-497	1581	52	the	the	DET
ftr-497	1581	53	exclusion	exclusion	NOUN
ftr-497	1581	54	in	in	ADP
ftr-497	1581	55	any	any	DET
ftr-497	1581	56	one	one	NUM
ftr-497	1581	57	year.212	year.212	NOUN
ftr-497	1581	58	for	for	ADP
ftr-497	1581	59	example	example	NOUN
ftr-497	1581	60	,	,	PUNCT
ftr-497	1581	61	the	the	DET
ftr-497	1581	62	annual	annual	ADJ
ftr-497	1581	63	exclusion	exclusion	NOUN
ftr-497	1581	64	might	might	AUX
ftr-497	1581	65	be	be	AUX
ftr-497	1581	66	limited	limit	VERB
ftr-497	1581	67	to	to	ADP
ftr-497	1581	68	$	$	SYM
ftr-497	1581	69	10,000	10,000	NUM
ftr-497	1581	70	per	per	ADP
ftr-497	1581	71	donee	donee	NOUN
ftr-497	1581	72	,	,	PUNCT
ftr-497	1581	73	as	as	ADP
ftr-497	1581	74	under	under	ADP
ftr-497	1581	75	current	current	ADJ
ftr-497	1581	76	law	law	NOUN
ftr-497	1581	77	,	,	PUNCT
ftr-497	1581	78	but	but	CCONJ
ftr-497	1581	79	each	each	DET
ftr-497	1581	80	donor	donor	NOUN
ftr-497	1581	81	's	's	PART
ftr-497	1581	82	transfers	transfer	NOUN
ftr-497	1581	83	under	under	ADP
ftr-497	1581	84	the	the	DET
ftr-497	1581	85	annual	annual	ADJ
ftr-497	1581	86	exclusion	exclusion	NOUN
ftr-497	1581	87	could	could	AUX
ftr-497	1581	88	be	be	AUX
ftr-497	1581	89	limited	limit	VERB
ftr-497	1581	90	to	to	ADP
ftr-497	1581	91	$	$	SYM
ftr-497	1581	92	20,000	20,000	NUM
ftr-497	1581	93	per	per	ADP
ftr-497	1581	94	year	year	NOUN
ftr-497	1581	95	in	in	ADP
ftr-497	1581	96	the	the	DET
ftr-497	1581	97	aggregate	aggregate	NOUN
ftr-497	1581	98	.	.	PUNCT
ftr-497	1582	1	thus	thus	ADV
ftr-497	1582	2	,	,	PUNCT
ftr-497	1582	3	if	if	SCONJ
ftr-497	1582	4	an	an	DET
ftr-497	1582	5	individual	individual	NOUN
ftr-497	1582	6	had	have	VERB
ftr-497	1582	7	two	two	NUM
ftr-497	1582	8	children	child	NOUN
ftr-497	1582	9	,	,	PUNCT
ftr-497	1582	10	he	he	PRON
ftr-497	1582	11	or	or	CCONJ
ftr-497	1582	12	she	she	PRON
ftr-497	1582	13	could	could	AUX
ftr-497	1582	14	,	,	PUNCT
ftr-497	1582	15	as	as	ADP
ftr-497	1582	16	under	under	ADP
ftr-497	1582	17	current	current	ADJ
ftr-497	1582	18	law	law	NOUN
ftr-497	1582	19	,	,	PUNCT
ftr-497	1582	20	give	give	VERB
ftr-497	1582	21	$	$	SYM
ftr-497	1582	22	10,000	10,000	NUM
ftr-497	1582	23	to	to	ADP
ftr-497	1582	24	each	each	PRON
ftr-497	1582	25	of	of	ADP
ftr-497	1582	26	them	they	PRON
ftr-497	1582	27	.	.	PUNCT
ftr-497	1583	1	if	if	SCONJ
ftr-497	1583	2	the	the	DET
ftr-497	1583	3	donor	donor	NOUN
ftr-497	1583	4	had	have	VERB
ftr-497	1583	5	four	four	NUM
ftr-497	1583	6	children	child	NOUN
ftr-497	1583	7	,	,	PUNCT
ftr-497	1583	8	all	all	PRON
ftr-497	1583	9	of	of	ADP
ftr-497	1583	10	whom	whom	PRON
ftr-497	1583	11	were	be	AUX
ftr-497	1583	12	married	marry	VERB
ftr-497	1583	13	,	,	PUNCT
ftr-497	1583	14	and	and	CCONJ
ftr-497	1583	15	each	each	PRON
ftr-497	1583	16	of	of	ADP
ftr-497	1583	17	them	they	PRON
ftr-497	1583	18	had	have	VERB
ftr-497	1583	19	two	two	NUM
ftr-497	1583	20	children	child	NOUN
ftr-497	1583	21	,	,	PUNCT
ftr-497	1583	22	the	the	DET
ftr-497	1583	23	donor	donor	NOUN
ftr-497	1583	24	could	could	AUX
ftr-497	1583	25	still	still	ADV
ftr-497	1583	26	give	give	VERB
ftr-497	1583	27	as	as	ADV
ftr-497	1583	28	much	much	ADJ
ftr-497	1583	29	as	as	ADP
ftr-497	1583	30	$	$	SYM
ftr-497	1583	31	10,000	10,000	NUM
ftr-497	1583	32	to	to	ADP
ftr-497	1583	33	any	any	DET
ftr-497	1583	34	one	one	NUM
ftr-497	1583	35	donee	donee	NOUN
ftr-497	1583	36	,	,	PUNCT
ftr-497	1583	37	but	but	CCONJ
ftr-497	1583	38	the	the	DET
ftr-497	1583	39	aggregate	aggregate	NOUN
ftr-497	1583	40	gifts	gift	NOUN
ftr-497	1583	41	the	the	DET
ftr-497	1583	42	donor	donor	NOUN
ftr-497	1583	43	could	could	AUX
ftr-497	1583	44	make	make	VERB
ftr-497	1583	45	under	under	ADP
ftr-497	1583	46	the	the	DET
ftr-497	1583	47	annual	annual	ADJ
ftr-497	1583	48	exclusion	exclusion	NOUN
ftr-497	1583	49	to	to	ADP
ftr-497	1583	50	the	the	DET
ftr-497	1583	51	children	child	NOUN
ftr-497	1583	52	,	,	PUNCT
ftr-497	1583	53	their	their	PRON
ftr-497	1583	54	spouses	spouse	NOUN
ftr-497	1583	55	and	and	CCONJ
ftr-497	1583	56	the	the	DET
ftr-497	1583	57	grandchildren	grandchild	NOUN
ftr-497	1583	58	would	would	AUX
ftr-497	1583	59	be	be	AUX
ftr-497	1583	60	limited	limit	VERB
ftr-497	1583	61	to	to	ADP
ftr-497	1583	62	$	$	SYM
ftr-497	1583	63	20,000	20,000	NUM
ftr-497	1583	64	,	,	PUNCT
ftr-497	1583	65	instead	instead	ADV
ftr-497	1583	66	of	of	ADP
ftr-497	1583	67	$	$	SYM
ftr-497	1583	68	160,000	160,000	NUM
ftr-497	1583	69	as	as	ADP
ftr-497	1583	70	under	under	ADP
ftr-497	1583	71	current	current	ADJ
ftr-497	1583	72	law	law	NOUN
ftr-497	1583	73	.	.	PUNCT
ftr-497	1584	1	this	this	DET
ftr-497	1584	2	approach	approach	NOUN
ftr-497	1584	3	,	,	PUNCT
ftr-497	1584	4	implemented	implement	VERB
ftr-497	1584	5	without	without	ADP
ftr-497	1584	6	any	any	DET
ftr-497	1584	7	reduction	reduction	NOUN
ftr-497	1584	8	in	in	ADP
ftr-497	1584	9	the	the	DET
ftr-497	1584	10	per	per	ADP
ftr-497	1584	11	donee	donee	NOUN
ftr-497	1584	12	limitation	limitation	NOUN
ftr-497	1584	13	,	,	PUNCT
ftr-497	1584	14	would	would	AUX
ftr-497	1584	15	prevent	prevent	VERB
ftr-497	1584	16	the	the	DET
ftr-497	1584	17	use	use	NOUN
ftr-497	1584	18	of	of	ADP
ftr-497	1584	19	the	the	DET
ftr-497	1584	20	annual	annual	ADJ
ftr-497	1584	21	exclusion	exclusion	NOUN
ftr-497	1584	22	to	to	PART
ftr-497	1584	23	make	make	VERB
ftr-497	1584	24	the	the	DET
ftr-497	1584	25	type	type	NOUN
ftr-497	1584	26	of	of	ADP
ftr-497	1584	27	large	large	ADJ
ftr-497	1584	28	wealth	wealth	NOUN
ftr-497	1584	29	transfers	transfer	NOUN
ftr-497	1584	30	described	describe	VERB
ftr-497	1584	31	above	above	ADP
ftr-497	1584	32	,	,	PUNCT
ftr-497	1584	33	where	where	SCONJ
ftr-497	1584	34	the	the	DET
ftr-497	1584	35	donor	donor	NOUN
ftr-497	1584	36	has	have	VERB
ftr-497	1584	37	numerous	numerous	ADJ
ftr-497	1584	38	donees	donee	NOUN
ftr-497	1584	39	available.2	available.2	PROPN
ftr-497	1584	40	13	13	NUM
ftr-497	1584	41	however	however	ADV
ftr-497	1584	42	,	,	PUNCT
ftr-497	1584	43	under	under	ADP
ftr-497	1584	44	this	this	DET
ftr-497	1584	45	approach	approach	NOUN
ftr-497	1584	46	,	,	PUNCT
ftr-497	1584	47	a	a	DET
ftr-497	1584	48	donor	donor	NOUN
ftr-497	1584	49	with	with	ADP
ftr-497	1584	50	only	only	ADV
ftr-497	1584	51	a	a	DET
ftr-497	1584	52	couple	couple	NOUN
ftr-497	1584	53	of	of	ADP
ftr-497	1584	54	211	211	NUM
ftr-497	1584	55	.	.	PUNCT
ftr-497	1585	1	see	see	VERB
ftr-497	1585	2	infra	infra	NOUN
ftr-497	1585	3	note	note	VERB
ftr-497	1585	4	214	214	NUM
ftr-497	1585	5	.	.	PUNCT
ftr-497	1586	1	steinkamp	steinkamp	PROPN
ftr-497	1586	2	,	,	PUNCT
ftr-497	1586	3	supra	supra	PROPN
ftr-497	1586	4	note	note	NOUN
ftr-497	1586	5	171	171	NUM
ftr-497	1586	6	,	,	PUNCT
ftr-497	1586	7	at	at	ADP
ftr-497	1586	8	170	170	NUM
ftr-497	1586	9	-	-	SYM
ftr-497	1586	10	72	72	NUM
ftr-497	1586	11	,	,	PUNCT
ftr-497	1586	12	would	would	AUX
ftr-497	1586	13	leave	leave	VERB
ftr-497	1586	14	the	the	DET
ftr-497	1586	15	size	size	NOUN
ftr-497	1586	16	of	of	ADP
ftr-497	1586	17	the	the	DET
ftr-497	1586	18	exclusion	exclusion	NOUN
ftr-497	1586	19	unchanged	unchanged	ADJ
ftr-497	1586	20	,	,	PUNCT
ftr-497	1586	21	but	but	CCONJ
ftr-497	1586	22	would	would	AUX
ftr-497	1586	23	index	index	VERB
ftr-497	1586	24	it	it	PRON
ftr-497	1586	25	for	for	ADP
ftr-497	1586	26	inflation	inflation	NOUN
ftr-497	1586	27	.	.	PUNCT
ftr-497	1587	1	however	however	ADV
ftr-497	1587	2	,	,	PUNCT
ftr-497	1587	3	under	under	ADP
ftr-497	1587	4	his	his	PRON
ftr-497	1587	5	approach	approach	NOUN
ftr-497	1587	6	the	the	DET
ftr-497	1587	7	exclusion	exclusion	NOUN
ftr-497	1587	8	would	would	AUX
ftr-497	1587	9	still	still	ADV
ftr-497	1587	10	function	function	VERB
ftr-497	1587	11	to	to	PART
ftr-497	1587	12	protect	protect	VERB
ftr-497	1587	13	support	support	NOUN
ftr-497	1587	14	related	relate	VERB
ftr-497	1587	15	transfers	transfer	NOUN
ftr-497	1587	16	to	to	ADP
ftr-497	1587	17	adults	adult	NOUN
ftr-497	1587	18	from	from	ADP
ftr-497	1587	19	gift	gift	NOUN
ftr-497	1587	20	tax	tax	NOUN
ftr-497	1587	21	,	,	PUNCT
ftr-497	1587	22	and	and	CCONJ
ftr-497	1587	23	thus	thus	ADV
ftr-497	1587	24	could	could	AUX
ftr-497	1587	25	not	not	PART
ftr-497	1587	26	reasonably	reasonably	ADV
ftr-497	1587	27	be	be	AUX
ftr-497	1587	28	reduced	reduce	VERB
ftr-497	1587	29	in	in	ADP
ftr-497	1587	30	amount	amount	NOUN
ftr-497	1587	31	.	.	PUNCT
ftr-497	1588	1	however	however	ADV
ftr-497	1588	2	,	,	PUNCT
ftr-497	1588	3	by	by	ADP
ftr-497	1588	4	choosing	choose	VERB
ftr-497	1588	5	that	that	DET
ftr-497	1588	6	approach	approach	NOUN
ftr-497	1588	7	,	,	PUNCT
ftr-497	1588	8	steinkamp	steinkamp	PROPN
ftr-497	1588	9	leaves	leave	VERB
ftr-497	1588	10	the	the	DET
ftr-497	1588	11	exclusion	exclusion	NOUN
ftr-497	1588	12	at	at	ADP
ftr-497	1588	13	a	a	DET
ftr-497	1588	14	size	size	NOUN
ftr-497	1588	15	he	he	PRON
ftr-497	1588	16	acknowledges	acknowledge	VERB
ftr-497	1588	17	permits	permit	VERB
ftr-497	1588	18	substantial	substantial	ADJ
ftr-497	1588	19	wealth	wealth	NOUN
ftr-497	1588	20	transfers	transfer	NOUN
ftr-497	1588	21	.	.	PUNCT
ftr-497	1589	1	i	i	PRON
ftr-497	1589	2	d.	d.	PROPN
ftr-497	1589	3	at	at	ADP
ftr-497	1589	4	169	169	NUM
ftr-497	1589	5	-	-	SYM
ftr-497	1589	6	170	170	NUM
ftr-497	1589	7	.	.	PUNCT
ftr-497	1590	1	he	he	PRON
ftr-497	1590	2	believes	believe	VERB
ftr-497	1590	3	that	that	SCONJ
ftr-497	1590	4	replacing	replace	VERB
ftr-497	1590	5	the	the	DET
ftr-497	1590	6	present	present	ADJ
ftr-497	1590	7	interest	interest	NOUN
ftr-497	1590	8	requirement	requirement	NOUN
ftr-497	1590	9	with	with	ADP
ftr-497	1590	10	a	a	DET
ftr-497	1590	11	provision	provision	NOUN
ftr-497	1590	12	which	which	PRON
ftr-497	1590	13	denies	deny	VERB
ftr-497	1590	14	the	the	DET
ftr-497	1590	15	exclusion	exclusion	NOUN
ftr-497	1590	16	for	for	ADP
ftr-497	1590	17	transfers	transfer	NOUN
ftr-497	1590	18	of	of	ADP
ftr-497	1590	19	future	future	ADJ
ftr-497	1590	20	interests	interest	NOUN
ftr-497	1590	21	,	,	PUNCT
ftr-497	1590	22	and	and	CCONJ
ftr-497	1590	23	permits	permit	VERB
ftr-497	1590	24	transfers	transfer	NOUN
ftr-497	1590	25	in	in	ADP
ftr-497	1590	26	trust	trust	NOUN
ftr-497	1590	27	to	to	PART
ftr-497	1590	28	qualify	qualify	VERB
ftr-497	1590	29	for	for	ADP
ftr-497	1590	30	the	the	DET
ftr-497	1590	31	exclusion	exclusion	NOUN
ftr-497	1590	32	only	only	ADV
ftr-497	1590	33	if	if	SCONJ
ftr-497	1590	34	the	the	DET
ftr-497	1590	35	trust	trust	NOUN
ftr-497	1590	36	benefits	benefit	VERB
ftr-497	1590	37	a	a	DET
ftr-497	1590	38	single	single	ADJ
ftr-497	1590	39	beneficiary	beneficiary	NOUN
ftr-497	1590	40	and	and	CCONJ
ftr-497	1590	41	the	the	DET
ftr-497	1590	42	beneficiary	beneficiary	NOUN
ftr-497	1590	43	(	(	PUNCT
ftr-497	1590	44	or	or	CCONJ
ftr-497	1590	45	a	a	DET
ftr-497	1590	46	guardian	guardian	NOUN
ftr-497	1590	47	)	)	PUNCT
ftr-497	1590	48	must	must	AUX
ftr-497	1590	49	have	have	VERB
ftr-497	1590	50	a	a	DET
ftr-497	1590	51	nonlapsing	nonlapse	VERB
ftr-497	1590	52	withdrawal	withdrawal	NOUN
ftr-497	1590	53	right	right	ADV
ftr-497	1590	54	,	,	PUNCT
ftr-497	1590	55	will	will	AUX
ftr-497	1590	56	prevent	prevent	VERB
ftr-497	1590	57	the	the	DET
ftr-497	1590	58	exclusion	exclusion	NOUN
ftr-497	1590	59	from	from	ADP
ftr-497	1590	60	causing	cause	VERB
ftr-497	1590	61	serious	serious	ADJ
ftr-497	1590	62	leakage	leakage	NOUN
ftr-497	1590	63	in	in	ADP
ftr-497	1590	64	the	the	DET
ftr-497	1590	65	transfer	transfer	NOUN
ftr-497	1590	66	tax	tax	NOUN
ftr-497	1590	67	system	system	NOUN
ftr-497	1590	68	.	.	PUNCT
ftr-497	1591	1	this	this	PRON
ftr-497	1591	2	ignores	ignore	VERB
ftr-497	1591	3	the	the	DET
ftr-497	1591	4	practical	practical	ADJ
ftr-497	1591	5	controls	control	NOUN
ftr-497	1591	6	donors	donor	NOUN
ftr-497	1591	7	of	of	ADP
ftr-497	1591	8	wealth	wealth	NOUN
ftr-497	1591	9	can	can	AUX
ftr-497	1591	10	exercise	exercise	VERB
ftr-497	1591	11	over	over	ADP
ftr-497	1591	12	donees	donee	NOUN
ftr-497	1591	13	(	(	PUNCT
ftr-497	1591	14	e.g.	e.g.	ADV
ftr-497	1591	15	,	,	PUNCT
ftr-497	1591	16	"	"	PUNCT
ftr-497	1591	17	use	use	VERB
ftr-497	1591	18	the	the	DET
ftr-497	1591	19	withdrawal	withdrawal	NOUN
ftr-497	1591	20	right	right	ADV
ftr-497	1592	1	and	and	CCONJ
ftr-497	1592	2	you	you	PRON
ftr-497	1592	3	will	will	AUX
ftr-497	1592	4	never	never	ADV
ftr-497	1592	5	see	see	VERB
ftr-497	1592	6	another	another	DET
ftr-497	1592	7	penny-	penny-	NOUN
ftr-497	1592	8	)	)	PUNCT
ftr-497	1592	9	,	,	PUNCT
ftr-497	1592	10	and	and	CCONJ
ftr-497	1592	11	the	the	DET
ftr-497	1592	12	types	type	NOUN
ftr-497	1592	13	of	of	ADP
ftr-497	1592	14	assets	asset	NOUN
ftr-497	1592	15	that	that	PRON
ftr-497	1592	16	can	can	AUX
ftr-497	1592	17	be	be	AUX
ftr-497	1592	18	given	give	VERB
ftr-497	1592	19	outright	outright	ADV
ftr-497	1592	20	but	but	CCONJ
ftr-497	1592	21	leave	leave	VERB
ftr-497	1592	22	the	the	DET
ftr-497	1592	23	donor	donor	NOUN
ftr-497	1592	24	in	in	ADP
ftr-497	1592	25	control	control	NOUN
ftr-497	1592	26	,	,	PUNCT
ftr-497	1592	27	such	such	ADJ
ftr-497	1592	28	as	as	ADP
ftr-497	1592	29	family	family	NOUN
ftr-497	1592	30	partnership	partnership	NOUN
ftr-497	1592	31	interests	interest	NOUN
ftr-497	1592	32	,	,	PUNCT
ftr-497	1592	33	nonvoting	nonvoting	NOUN
ftr-497	1592	34	stock	stock	NOUN
ftr-497	1592	35	,	,	PUNCT
ftr-497	1592	36	stock	stock	NOUN
ftr-497	1592	37	subject	subject	NOUN
ftr-497	1592	38	to	to	ADP
ftr-497	1592	39	shareholder	shareholder	NOUN
ftr-497	1592	40	agreements	agreement	NOUN
ftr-497	1592	41	,	,	PUNCT
ftr-497	1592	42	fractional	fractional	ADJ
ftr-497	1592	43	interests	interest	NOUN
ftr-497	1592	44	in	in	ADP
ftr-497	1592	45	land	land	NOUN
ftr-497	1592	46	,	,	PUNCT
ftr-497	1592	47	and	and	CCONJ
ftr-497	1592	48	other	other	ADJ
ftr-497	1592	49	such	such	ADJ
ftr-497	1592	50	assets	asset	NOUN
ftr-497	1592	51	.	.	PUNCT
ftr-497	1593	1	212	212	NUM
ftr-497	1593	2	.	.	PUNCT
ftr-497	1594	1	i	i	PRON
ftr-497	1594	2	originally	originally	ADV
ftr-497	1594	3	thought	think	VERB
ftr-497	1594	4	about	about	ADP
ftr-497	1594	5	a	a	DET
ftr-497	1594	6	per	per	ADP
ftr-497	1594	7	donor	donor	NOUN
ftr-497	1594	8	limitation	limitation	NOUN
ftr-497	1594	9	several	several	ADJ
ftr-497	1594	10	years	year	NOUN
ftr-497	1594	11	ago	ago	ADV
ftr-497	1594	12	while	while	SCONJ
ftr-497	1594	13	in	in	ADP
ftr-497	1594	14	practice	practice	NOUN
ftr-497	1594	15	.	.	PUNCT
ftr-497	1595	1	it	it	PRON
ftr-497	1595	2	occurred	occur	VERB
ftr-497	1595	3	to	to	ADP
ftr-497	1595	4	me	i	PRON
ftr-497	1595	5	after	after	ADP
ftr-497	1595	6	having	having	AUX
ftr-497	1595	7	tried	try	VERB
ftr-497	1595	8	to	to	PART
ftr-497	1595	9	explain	explain	VERB
ftr-497	1595	10	to	to	ADP
ftr-497	1595	11	a	a	DET
ftr-497	1595	12	client	client	NOUN
ftr-497	1595	13	the	the	DET
ftr-497	1595	14	differences	difference	NOUN
ftr-497	1595	15	between	between	ADP
ftr-497	1595	16	the	the	DET
ftr-497	1595	17	income	income	NOUN
ftr-497	1595	18	and	and	CCONJ
ftr-497	1595	19	gift	gift	NOUN
ftr-497	1595	20	tax	tax	NOUN
ftr-497	1595	21	consequences	consequence	NOUN
ftr-497	1595	22	of	of	ADP
ftr-497	1595	23	cruimney	cruimney	NOUN
ftr-497	1595	24	rights	right	NOUN
ftr-497	1595	25	.	.	PUNCT
ftr-497	1596	1	i	i	PRON
ftr-497	1596	2	realized	realize	VERB
ftr-497	1596	3	that	that	SCONJ
ftr-497	1596	4	the	the	DET
ftr-497	1596	5	per	per	ADP
ftr-497	1596	6	donor	donor	NOUN
ftr-497	1596	7	limitation	limitation	NOUN
ftr-497	1596	8	could	could	AUX
ftr-497	1596	9	be	be	AUX
ftr-497	1596	10	made	make	VERB
ftr-497	1596	11	the	the	DET
ftr-497	1596	12	sole	sole	ADJ
ftr-497	1596	13	limitation	limitation	NOUN
ftr-497	1596	14	,	,	PUNCT
ftr-497	1596	15	eliminating	eliminate	VERB
ftr-497	1596	16	the	the	DET
ftr-497	1596	17	per	per	ADP
ftr-497	1596	18	donee	donee	NOUN
ftr-497	1596	19	limit	limit	NOUN
ftr-497	1596	20	and	and	CCONJ
ftr-497	1596	21	,	,	PUNCT
ftr-497	1596	22	with	with	ADP
ftr-497	1596	23	it	it	PRON
ftr-497	1596	24	.	.	PUNCT
ftr-497	1597	1	the	the	DET
ftr-497	1597	2	present	present	ADJ
ftr-497	1597	3	interest	interest	NOUN
ftr-497	1597	4	requirement	requirement	NOUN
ftr-497	1597	5	and	and	CCONJ
ftr-497	1597	6	the	the	DET
ftr-497	1597	7	use	use	NOUN
ftr-497	1597	8	of	of	ADP
ftr-497	1597	9	crnnuneyv	crnnuneyv	ADJ
ftr-497	1597	10	rights	right	NOUN
ftr-497	1597	11	.	.	PUNCT
ftr-497	1598	1	the	the	DET
ftr-497	1598	2	restructuring	restructure	VERB
ftr-497	1598	3	report	report	NOUN
ftr-497	1598	4	.	.	PUNCT
ftr-497	1599	1	supra	supra	PROPN
ftr-497	1599	2	note	note	PROPN
ftr-497	1599	3	171	171	NUM
ftr-497	1599	4	,	,	PUNCT
ftr-497	1599	5	at	at	ADP
ftr-497	1599	6	401	401	NUM
ftr-497	1599	7	,	,	PUNCT
ftr-497	1599	8	which	which	PRON
ftr-497	1599	9	i	i	PRON
ftr-497	1599	10	later	later	ADV
ftr-497	1599	11	read	read	VERB
ftr-497	1599	12	,	,	PUNCT
ftr-497	1599	13	suggested	suggest	VERB
ftr-497	1599	14	that	that	SCONJ
ftr-497	1599	15	a	a	DET
ftr-497	1599	16	per	per	ADP
ftr-497	1599	17	donor	donor	NOUN
ftr-497	1599	18	limitation	limitation	NOUN
ftr-497	1599	19	be	be	AUX
ftr-497	1599	20	adopted	adopt	VERB
ftr-497	1599	21	together	together	ADV
ftr-497	1599	22	with	with	ADP
ftr-497	1599	23	a	a	DET
ftr-497	1599	24	replacement	replacement	NOUN
ftr-497	1599	25	for	for	ADP
ftr-497	1599	26	the	the	DET
ftr-497	1599	27	"	"	PUNCT
ftr-497	1599	28	present	present	ADJ
ftr-497	1599	29	interest	interest	NOUN
ftr-497	1599	30	"	"	PUNCT
ftr-497	1599	31	requirement	requirement	NOUN
ftr-497	1599	32	and	and	CCONJ
ftr-497	1599	33	a	a	DET
ftr-497	1599	34	s100	s100	PROPN
ftr-497	1599	35	de	de	X
ftr-497	1599	36	minimis	minimis	NOUN
ftr-497	1599	37	per	per	ADP
ftr-497	1599	38	donee	donee	NOUN
ftr-497	1599	39	exclusion	exclusion	NOUN
ftr-497	1599	40	that	that	PRON
ftr-497	1599	41	would	would	AUX
ftr-497	1599	42	permit	permit	VERB
ftr-497	1599	43	tax	tax	NOUN
ftr-497	1599	44	free	free	ADJ
ftr-497	1599	45	and	and	CCONJ
ftr-497	1599	46	reporting	report	VERB
ftr-497	1599	47	free	free	ADJ
ftr-497	1599	48	transfers	transfer	NOUN
ftr-497	1599	49	of	of	ADP
ftr-497	1599	50	small	small	ADJ
ftr-497	1599	51	amounts	amount	NOUN
ftr-497	1599	52	to	to	ADP
ftr-497	1599	53	other	other	ADJ
ftr-497	1599	54	donees	donee	NOUN
ftr-497	1599	55	even	even	ADV
ftr-497	1599	56	after	after	SCONJ
ftr-497	1599	57	the	the	DET
ftr-497	1599	58	donor	donor	NOUN
ftr-497	1599	59	had	have	AUX
ftr-497	1599	60	fully	fully	ADV
ftr-497	1599	61	consumed	consume	VERB
ftr-497	1599	62	the	the	DET
ftr-497	1599	63	overall	overall	ADJ
ftr-497	1599	64	per	per	ADP
ftr-497	1599	65	year	year	NOUN
ftr-497	1599	66	limit	limit	NOUN
ftr-497	1599	67	.	.	PUNCT
ftr-497	1600	1	213	213	NUM
ftr-497	1600	2	.	.	PUNCT
ftr-497	1601	1	see	see	VERB
ftr-497	1601	2	supra	supra	PROPN
ftr-497	1601	3	part	part	PROPN
ftr-497	1601	4	iii	iii	X
ftr-497	1601	5	c	c	NOUN
ftr-497	1601	6	i	i	PRON
ftr-497	1601	7	a.	a.	PROPN
ftr-497	1601	8	19931	19931	NUM
ftr-497	1601	9	florida	florida	PROPN
ftr-497	1601	10	tax	tax	NOUN
ftr-497	1601	11	review	review	NOUN
ftr-497	1601	12	donees	donee	NOUN
ftr-497	1601	13	could	could	AUX
ftr-497	1601	14	transfer	transfer	VERB
ftr-497	1601	15	the	the	DET
ftr-497	1601	16	same	same	ADJ
ftr-497	1601	17	amount	amount	NOUN
ftr-497	1601	18	of	of	ADP
ftr-497	1601	19	wealth	wealth	NOUN
ftr-497	1601	20	as	as	SCONJ
ftr-497	1601	21	he	he	PRON
ftr-497	1601	22	or	or	CCONJ
ftr-497	1601	23	she	she	PRON
ftr-497	1601	24	can	can	AUX
ftr-497	1601	25	transfer	transfer	VERB
ftr-497	1601	26	under	under	ADP
ftr-497	1601	27	current	current	ADJ
ftr-497	1601	28	law	law	NOUN
ftr-497	1601	29	.	.	PUNCT
ftr-497	1602	1	thus	thus	ADV
ftr-497	1602	2	,	,	PUNCT
ftr-497	1602	3	a	a	DET
ftr-497	1602	4	married	married	ADJ
ftr-497	1602	5	couple	couple	NOUN
ftr-497	1602	6	with	with	ADP
ftr-497	1602	7	two	two	NUM
ftr-497	1602	8	children	child	NOUN
ftr-497	1602	9	could	could	AUX
ftr-497	1602	10	,	,	PUNCT
ftr-497	1602	11	over	over	ADP
ftr-497	1602	12	10	10	NUM
ftr-497	1602	13	years	year	NOUN
ftr-497	1602	14	,	,	PUNCT
ftr-497	1602	15	give	give	VERB
ftr-497	1602	16	$	$	SYM
ftr-497	1602	17	400,000	400,000	NUM
ftr-497	1602	18	to	to	ADP
ftr-497	1602	19	the	the	DET
ftr-497	1602	20	children	child	NOUN
ftr-497	1602	21	under	under	ADP
ftr-497	1602	22	current	current	ADJ
ftr-497	1602	23	law	law	NOUN
ftr-497	1602	24	and	and	CCONJ
ftr-497	1602	25	under	under	ADP
ftr-497	1602	26	this	this	DET
ftr-497	1602	27	proposal	proposal	NOUN
ftr-497	1602	28	.	.	PUNCT
ftr-497	1603	1	this	this	DET
ftr-497	1603	2	approach	approach	NOUN
ftr-497	1603	3	is	be	AUX
ftr-497	1603	4	unlikely	unlikely	ADJ
ftr-497	1603	5	to	to	PART
ftr-497	1603	6	cause	cause	VERB
ftr-497	1603	7	very	very	ADV
ftr-497	1603	8	many	many	ADJ
ftr-497	1603	9	persons	person	NOUN
ftr-497	1603	10	who	who	PRON
ftr-497	1603	11	are	be	AUX
ftr-497	1603	12	not	not	PART
ftr-497	1603	13	targets	target	NOUN
ftr-497	1603	14	of	of	ADP
ftr-497	1603	15	the	the	DET
ftr-497	1603	16	wealth	wealth	NOUN
ftr-497	1603	17	transfer	transfer	NOUN
ftr-497	1603	18	system	system	NOUN
ftr-497	1603	19	to	to	PART
ftr-497	1603	20	file	file	VERB
ftr-497	1603	21	any	any	DET
ftr-497	1603	22	gift	gift	NOUN
ftr-497	1603	23	tax	tax	NOUN
ftr-497	1603	24	returns	return	NOUN
ftr-497	1603	25	they	they	PRON
ftr-497	1603	26	do	do	AUX
ftr-497	1603	27	not	not	PART
ftr-497	1603	28	have	have	VERB
ftr-497	1603	29	to	to	PART
ftr-497	1603	30	file	file	VERB
ftr-497	1603	31	now	now	ADV
ftr-497	1603	32	,	,	PUNCT
ftr-497	1603	33	since	since	SCONJ
ftr-497	1603	34	it	it	PRON
ftr-497	1603	35	leaves	leave	VERB
ftr-497	1603	36	the	the	DET
ftr-497	1603	37	per	per	ADP
ftr-497	1603	38	donee	donee	NOUN
ftr-497	1603	39	limitation	limitation	NOUN
ftr-497	1603	40	at	at	ADP
ftr-497	1603	41	$	$	SYM
ftr-497	1603	42	10,000	10,000	NUM
ftr-497	1603	43	per	per	ADP
ftr-497	1603	44	person	person	NOUN
ftr-497	1603	45	.	.	PUNCT
ftr-497	1604	1	thus	thus	ADV
ftr-497	1604	2	,	,	PUNCT
ftr-497	1604	3	it	it	PRON
ftr-497	1604	4	is	be	AUX
ftr-497	1604	5	perhaps	perhaps	ADV
ftr-497	1604	6	less	less	ADV
ftr-497	1604	7	likely	likely	ADJ
ftr-497	1604	8	than	than	ADP
ftr-497	1604	9	the	the	DET
ftr-497	1604	10	straightforward	straightforward	ADJ
ftr-497	1604	11	reduction	reduction	NOUN
ftr-497	1604	12	in	in	ADP
ftr-497	1604	13	the	the	DET
ftr-497	1604	14	per	per	X
ftr-497	1604	15	donee	donee	NOUN
ftr-497	1604	16	limit	limit	NOUN
ftr-497	1604	17	to	to	PART
ftr-497	1604	18	increase	increase	VERB
ftr-497	1604	19	the	the	DET
ftr-497	1604	20	reporting	reporting	NOUN
ftr-497	1604	21	burden	burden	NOUN
ftr-497	1604	22	on	on	ADP
ftr-497	1604	23	those	those	PRON
ftr-497	1604	24	who	who	PRON
ftr-497	1604	25	are	be	AUX
ftr-497	1604	26	not	not	PART
ftr-497	1604	27	targets	target	NOUN
ftr-497	1604	28	of	of	ADP
ftr-497	1604	29	the	the	DET
ftr-497	1604	30	system	system	NOUN
ftr-497	1604	31	.	.	PUNCT
ftr-497	1605	1	3	3	X
ftr-497	1605	2	.	.	X
ftr-497	1605	3	reducing	reduce	VERB
ftr-497	1605	4	the	the	DET
ftr-497	1605	5	annual	annual	ADJ
ftr-497	1605	6	exclusion	exclusion	NOUN
ftr-497	1605	7	available	available	ADJ
ftr-497	1605	8	based	base	VERB
ftr-497	1605	9	on	on	ADP
ftr-497	1605	10	the	the	DET
ftr-497	1605	11	accumulated	accumulate	VERB
ftr-497	1605	12	use	use	NOUN
ftr-497	1605	13	of	of	ADP
ftr-497	1605	14	significant	significant	ADJ
ftr-497	1605	15	amounts	amount	NOUN
ftr-497	1605	16	of	of	ADP
ftr-497	1605	17	annual	annual	ADJ
ftr-497	1605	18	exclusion.-a	exclusion.-a	NOUN
ftr-497	1605	19	somewhat	somewhat	ADV
ftr-497	1605	20	different	different	ADJ
ftr-497	1605	21	type	type	NOUN
ftr-497	1605	22	of	of	ADP
ftr-497	1605	23	mechanism	mechanism	NOUN
ftr-497	1605	24	that	that	PRON
ftr-497	1605	25	could	could	AUX
ftr-497	1605	26	be	be	AUX
ftr-497	1605	27	used	use	VERB
ftr-497	1605	28	to	to	PART
ftr-497	1605	29	prevent	prevent	VERB
ftr-497	1605	30	the	the	DET
ftr-497	1605	31	use	use	NOUN
ftr-497	1605	32	of	of	ADP
ftr-497	1605	33	the	the	DET
ftr-497	1605	34	annual	annual	ADJ
ftr-497	1605	35	exclusion	exclusion	NOUN
ftr-497	1605	36	to	to	PART
ftr-497	1605	37	transfer	transfer	VERB
ftr-497	1605	38	large	large	ADJ
ftr-497	1605	39	amounts	amount	NOUN
ftr-497	1605	40	of	of	ADP
ftr-497	1605	41	property	property	NOUN
ftr-497	1605	42	would	would	AUX
ftr-497	1605	43	be	be	AUX
ftr-497	1605	44	to	to	PART
ftr-497	1605	45	reduce	reduce	VERB
ftr-497	1605	46	the	the	DET
ftr-497	1605	47	annual	annual	ADJ
ftr-497	1605	48	exclusion	exclusion	NOUN
ftr-497	1605	49	available	available	ADJ
ftr-497	1605	50	to	to	ADP
ftr-497	1605	51	those	those	PRON
ftr-497	1605	52	who	who	PRON
ftr-497	1605	53	make	make	VERB
ftr-497	1605	54	frequent	frequent	ADJ
ftr-497	1605	55	and	and	CCONJ
ftr-497	1605	56	substantial	substantial	ADJ
ftr-497	1605	57	use	use	NOUN
ftr-497	1605	58	of	of	ADP
ftr-497	1605	59	it	it	PRON
ftr-497	1605	60	.	.	PUNCT
ftr-497	1606	1	this	this	PRON
ftr-497	1606	2	could	could	AUX
ftr-497	1606	3	be	be	AUX
ftr-497	1606	4	accomplished	accomplish	VERB
ftr-497	1606	5	as	as	SCONJ
ftr-497	1606	6	follows	follow	VERB
ftr-497	1606	7	:	:	PUNCT
ftr-497	1606	8	(	(	PUNCT
ftr-497	1606	9	i	i	NOUN
ftr-497	1606	10	)	)	PUNCT
ftr-497	1606	11	leave	leave	VERB
ftr-497	1606	12	the	the	DET
ftr-497	1606	13	per	per	ADP
ftr-497	1606	14	donee	donee	NOUN
ftr-497	1606	15	annual	annual	ADJ
ftr-497	1606	16	exclusion	exclusion	NOUN
ftr-497	1606	17	limit	limit	NOUN
ftr-497	1606	18	at	at	ADP
ftr-497	1606	19	$	$	SYM
ftr-497	1606	20	10,000	10,000	NUM
ftr-497	1606	21	and	and	CCONJ
ftr-497	1606	22	require	require	VERB
ftr-497	1606	23	each	each	DET
ftr-497	1606	24	taxpayer	taxpayer	NOUN
ftr-497	1606	25	to	to	PART
ftr-497	1606	26	report	report	VERB
ftr-497	1606	27	gifts	gift	NOUN
ftr-497	1606	28	made	make	VERB
ftr-497	1606	29	to	to	ADP
ftr-497	1606	30	a	a	DET
ftr-497	1606	31	single	single	ADJ
ftr-497	1606	32	donee	donee	NOUN
ftr-497	1606	33	within	within	ADP
ftr-497	1606	34	a	a	DET
ftr-497	1606	35	year	year	NOUN
ftr-497	1606	36	that	that	SCONJ
ftr-497	1606	37	,	,	PUNCT
ftr-497	1606	38	in	in	ADP
ftr-497	1606	39	the	the	DET
ftr-497	1606	40	aggregate	aggregate	NOUN
ftr-497	1606	41	,	,	PUNCT
ftr-497	1606	42	exceed	exceed	VERB
ftr-497	1606	43	a	a	DET
ftr-497	1606	44	smaller	small	ADJ
ftr-497	1606	45	stated	state	VERB
ftr-497	1606	46	dollar	dollar	NOUN
ftr-497	1606	47	amount	amount	NOUN
ftr-497	1606	48	,	,	PUNCT
ftr-497	1606	49	such	such	ADJ
ftr-497	1606	50	as	as	ADP
ftr-497	1606	51	$	$	SYM
ftr-497	1606	52	5,000	5,000	NUM
ftr-497	1606	53	;	;	PUNCT
ftr-497	1606	54	(	(	PUNCT
ftr-497	1606	55	ii	ii	NOUN
ftr-497	1606	56	)	)	PUNCT
ftr-497	1606	57	if	if	SCONJ
ftr-497	1606	58	the	the	DET
ftr-497	1606	59	taxpayer	taxpayer	NOUN
ftr-497	1606	60	reports	report	VERB
ftr-497	1606	61	in	in	ADP
ftr-497	1606	62	the	the	DET
ftr-497	1606	63	aggregate	aggregate	ADJ
ftr-497	1606	64	such	such	ADJ
ftr-497	1606	65	gifts	gift	NOUN
ftr-497	1606	66	totalling	total	VERB
ftr-497	1606	67	more	more	ADJ
ftr-497	1606	68	than	than	ADP
ftr-497	1606	69	$	$	SYM
ftr-497	1606	70	30,000	30,000	NUM
ftr-497	1606	71	,	,	PUNCT
ftr-497	1606	72	or	or	CCONJ
ftr-497	1606	73	some	some	DET
ftr-497	1606	74	other	other	ADJ
ftr-497	1606	75	specified	specify	VERB
ftr-497	1606	76	amount	amount	NOUN
ftr-497	1606	77	,	,	PUNCT
ftr-497	1606	78	then	then	ADV
ftr-497	1606	79	the	the	DET
ftr-497	1606	80	taxpayer	taxpayer	NOUN
ftr-497	1606	81	's	's	PART
ftr-497	1606	82	annual	annual	ADJ
ftr-497	1606	83	exclusion	exclusion	NOUN
ftr-497	1606	84	would	would	AUX
ftr-497	1606	85	be	be	AUX
ftr-497	1606	86	reduced	reduce	VERB
ftr-497	1606	87	,	,	PUNCT
ftr-497	1606	88	prospectively	prospectively	ADV
ftr-497	1606	89	,	,	PUNCT
ftr-497	1606	90	to	to	ADP
ftr-497	1606	91	$	$	SYM
ftr-497	1606	92	5,000	5,000	NUM
ftr-497	1606	93	per	per	ADP
ftr-497	1606	94	donee	donee	NOUN
ftr-497	1606	95	;	;	PUNCT
ftr-497	1606	96	and	and	CCONJ
ftr-497	1606	97	(	(	PUNCT
ftr-497	1606	98	iii	iii	X
ftr-497	1606	99	)	)	PUNCT
ftr-497	1606	100	if	if	SCONJ
ftr-497	1606	101	the	the	DET
ftr-497	1606	102	taxpayer	taxpayer	NOUN
ftr-497	1606	103	's	's	PART
ftr-497	1606	104	aggregate	aggregate	ADJ
ftr-497	1606	105	reported	report	VERB
ftr-497	1606	106	gifts	gift	NOUN
ftr-497	1606	107	over	over	ADP
ftr-497	1606	108	$	$	SYM
ftr-497	1606	109	5,000	5,000	NUM
ftr-497	1606	110	exceed	exceed	VERB
ftr-497	1606	111	$	$	SYM
ftr-497	1606	112	50,000	50,000	NUM
ftr-497	1606	113	,	,	PUNCT
ftr-497	1606	114	the	the	DET
ftr-497	1606	115	taxpayer	taxpayer	NOUN
ftr-497	1606	116	's	's	PART
ftr-497	1606	117	annual	annual	ADJ
ftr-497	1606	118	exclusion	exclusion	NOUN
ftr-497	1606	119	would	would	AUX
ftr-497	1606	120	be	be	AUX
ftr-497	1606	121	reduced	reduce	VERB
ftr-497	1606	122	to	to	ADP
ftr-497	1606	123	$	$	SYM
ftr-497	1606	124	2,500	2,500	NUM
ftr-497	1606	125	per	per	ADP
ftr-497	1606	126	donee	donee	NOUN
ftr-497	1606	127	.	.	PUNCT
ftr-497	1607	1	compared	compare	VERB
ftr-497	1607	2	to	to	ADP
ftr-497	1607	3	present	present	ADJ
ftr-497	1607	4	law	law	NOUN
ftr-497	1607	5	,	,	PUNCT
ftr-497	1607	6	this	this	DET
ftr-497	1607	7	system	system	NOUN
ftr-497	1607	8	would	would	AUX
ftr-497	1607	9	require	require	VERB
ftr-497	1607	10	additional	additional	ADJ
ftr-497	1607	11	reporting	reporting	NOUN
ftr-497	1607	12	,	,	PUNCT
ftr-497	1607	13	in	in	SCONJ
ftr-497	1607	14	that	that	SCONJ
ftr-497	1607	15	under	under	ADP
ftr-497	1607	16	current	current	ADJ
ftr-497	1607	17	law	law	NOUN
ftr-497	1607	18	an	an	DET
ftr-497	1607	19	individual	individual	NOUN
ftr-497	1607	20	can	can	AUX
ftr-497	1607	21	give	give	VERB
ftr-497	1607	22	$	$	SYM
ftr-497	1607	23	10,000	10,000	NUM
ftr-497	1607	24	per	per	ADP
ftr-497	1607	25	donee	donee	NOUN
ftr-497	1607	26	without	without	ADP
ftr-497	1607	27	reporting	report	VERB
ftr-497	1607	28	the	the	DET
ftr-497	1607	29	gift	gift	NOUN
ftr-497	1607	30	.	.	PUNCT
ftr-497	1608	1	however	however	ADV
ftr-497	1608	2	,	,	PUNCT
ftr-497	1608	3	the	the	DET
ftr-497	1608	4	number	number	NOUN
ftr-497	1608	5	of	of	ADP
ftr-497	1608	6	people	people	NOUN
ftr-497	1608	7	who	who	PRON
ftr-497	1608	8	make	make	VERB
ftr-497	1608	9	gifts	gift	NOUN
ftr-497	1608	10	in	in	ADP
ftr-497	1608	11	excess	excess	NOUN
ftr-497	1608	12	of	of	ADP
ftr-497	1608	13	$	$	SYM
ftr-497	1608	14	5,000	5,000	NUM
ftr-497	1608	15	to	to	ADP
ftr-497	1608	16	any	any	DET
ftr-497	1608	17	donee	donee	NOUN
ftr-497	1608	18	in	in	ADP
ftr-497	1608	19	a	a	DET
ftr-497	1608	20	year	year	NOUN
ftr-497	1608	21	,	,	PUNCT
ftr-497	1608	22	assuming	assume	VERB
ftr-497	1608	23	expanded	expand	VERB
ftr-497	1608	24	tuition	tuition	NOUN
ftr-497	1608	25	and	and	CCONJ
ftr-497	1608	26	medical	medical	ADJ
ftr-497	1608	27	care	care	NOUN
ftr-497	1608	28	exclusions	exclusion	NOUN
ftr-497	1608	29	,	,	PUNCT
ftr-497	1608	30	should	should	AUX
ftr-497	1608	31	be	be	AUX
ftr-497	1608	32	fairly	fairly	ADV
ftr-497	1608	33	small.2	small.2	PROPN
ftr-497	1608	34	14	14	NUM
ftr-497	1608	35	hence	hence	ADV
ftr-497	1608	36	,	,	PUNCT
ftr-497	1608	37	the	the	DET
ftr-497	1608	38	number	number	NOUN
ftr-497	1608	39	of	of	ADP
ftr-497	1608	40	214	214	NUM
ftr-497	1608	41	.	.	PUNCT
ftr-497	1609	1	the	the	DET
ftr-497	1609	2	number	number	NOUN
ftr-497	1609	3	of	of	ADP
ftr-497	1609	4	gift	gift	NOUN
ftr-497	1609	5	tax	tax	NOUN
ftr-497	1609	6	returns	return	NOUN
ftr-497	1609	7	(	(	PUNCT
ftr-497	1609	8	forms	form	NOUN
ftr-497	1609	9	709	709	NUM
ftr-497	1609	10	)	)	PUNCT
ftr-497	1609	11	received	receive	VERB
ftr-497	1609	12	in	in	ADP
ftr-497	1609	13	1990	1990	NUM
ftr-497	1609	14	was	be	AUX
ftr-497	1609	15	147,700	147,700	NUM
ftr-497	1609	16	,	,	PUNCT
ftr-497	1609	17	with	with	ADP
ftr-497	1609	18	a	a	DET
ftr-497	1609	19	projected	project	VERB
ftr-497	1609	20	decline	decline	NOUN
ftr-497	1609	21	in	in	ADP
ftr-497	1609	22	1991	1991	NUM
ftr-497	1609	23	to	to	ADP
ftr-497	1609	24	143,800	143,800	NUM
ftr-497	1609	25	.	.	PUNCT
ftr-497	1610	1	selected	select	VERB
ftr-497	1610	2	historical	historical	ADJ
ftr-497	1610	3	data	datum	NOUN
ftr-497	1610	4	,	,	PUNCT
ftr-497	1610	5	10	10	NUM
ftr-497	1610	6	statistics	statistic	NOUN
ftr-497	1610	7	of	of	ADP
ftr-497	1610	8	income	income	NOUN
ftr-497	1610	9	bulletin	bulletin	NOUN
ftr-497	1610	10	53	53	NUM
ftr-497	1610	11	,	,	PUNCT
ftr-497	1610	12	87	87	NUM
ftr-497	1610	13	(	(	PUNCT
ftr-497	1610	14	winter	winter	NOUN
ftr-497	1610	15	1990	1990	NUM
ftr-497	1610	16	-	-	SYM
ftr-497	1610	17	1991	1991	NUM
ftr-497	1610	18	)	)	PUNCT
ftr-497	1610	19	.	.	PUNCT
ftr-497	1611	1	however	however	ADV
ftr-497	1611	2	,	,	PUNCT
ftr-497	1611	3	the	the	DET
ftr-497	1611	4	number	number	NOUN
ftr-497	1611	5	of	of	ADP
ftr-497	1611	6	gift	gift	NOUN
ftr-497	1611	7	tax	tax	NOUN
ftr-497	1611	8	returns	return	NOUN
ftr-497	1611	9	projected	project	VERB
ftr-497	1611	10	to	to	PART
ftr-497	1611	11	be	be	AUX
ftr-497	1611	12	filed	file	VERB
ftr-497	1611	13	in	in	ADP
ftr-497	1611	14	1998	1998	NUM
ftr-497	1611	15	is	be	AUX
ftr-497	1611	16	207,000	207,000	NUM
ftr-497	1611	17	.	.	PUNCT
ftr-497	1612	1	bonnie	bonnie	PROPN
ftr-497	1612	2	l.	l.	PROPN
ftr-497	1612	3	nichols	nichols	PROPN
ftr-497	1612	4	,	,	PUNCT
ftr-497	1612	5	projections	projection	NOUN
ftr-497	1612	6	of	of	ADP
ftr-497	1612	7	returns	return	NOUN
ftr-497	1612	8	to	to	PART
ftr-497	1612	9	be	be	AUX
ftr-497	1612	10	filed	file	VERB
ftr-497	1612	11	in	in	ADP
ftr-497	1612	12	fiscal	fiscal	ADJ
ftr-497	1612	13	years	year	NOUN
ftr-497	1612	14	1991	1991	NUM
ftr-497	1612	15	-	-	SYM
ftr-497	1612	16	1998	1998	NUM
ftr-497	1612	17	,	,	PUNCT
ftr-497	1612	18	10	10	NUM
ftr-497	1612	19	statistics	statistic	NOUN
ftr-497	1612	20	of	of	ADP
ftr-497	1612	21	income	income	NOUN
ftr-497	1612	22	bulletin	bulletin	NOUN
ftr-497	1612	23	47	47	NUM
ftr-497	1612	24	,	,	PUNCT
ftr-497	1612	25	52	52	NUM
ftr-497	1612	26	(	(	PUNCT
ftr-497	1612	27	winter	winter	NOUN
ftr-497	1612	28	1990	1990	NUM
ftr-497	1612	29	-	-	SYM
ftr-497	1612	30	1991	1991	NUM
ftr-497	1612	31	)	)	PUNCT
ftr-497	1612	32	.	.	PUNCT
ftr-497	1613	1	since	since	SCONJ
ftr-497	1613	2	the	the	DET
ftr-497	1613	3	reference	reference	NOUN
ftr-497	1613	4	in	in	ADP
ftr-497	1613	5	the	the	DET
ftr-497	1613	6	bulletin	bulletin	NOUN
ftr-497	1613	7	is	be	AUX
ftr-497	1613	8	to	to	PART
ftr-497	1613	9	form	form	VERB
ftr-497	1613	10	709	709	NUM
ftr-497	1613	11	,	,	PUNCT
ftr-497	1613	12	this	this	PRON
ftr-497	1613	13	should	should	AUX
ftr-497	1613	14	mean	mean	VERB
ftr-497	1613	15	that	that	SCONJ
ftr-497	1613	16	the	the	DET
ftr-497	1613	17	reports	report	NOUN
ftr-497	1613	18	made	make	VERB
ftr-497	1613	19	,	,	PUNCT
ftr-497	1613	20	and	and	CCONJ
ftr-497	1613	21	estimated	estimate	VERB
ftr-497	1613	22	to	to	PART
ftr-497	1613	23	be	be	AUX
ftr-497	1613	24	made	make	VERB
ftr-497	1613	25	in	in	ADP
ftr-497	1613	26	the	the	DET
ftr-497	1613	27	future	future	NOUN
ftr-497	1613	28	,	,	PUNCT
ftr-497	1613	29	were	be	AUX
ftr-497	1613	30	of	of	ADP
ftr-497	1613	31	taxable	taxable	ADJ
ftr-497	1613	32	gifts	gift	NOUN
ftr-497	1613	33	.	.	PUNCT
ftr-497	1614	1	(	(	PUNCT
ftr-497	1614	2	however	however	ADV
ftr-497	1614	3	,	,	PUNCT
ftr-497	1614	4	if	if	SCONJ
ftr-497	1614	5	the	the	DET
ftr-497	1614	6	reference	reference	NOUN
ftr-497	1614	7	to	to	PART
ftr-497	1614	8	form	form	VERB
ftr-497	1614	9	709	709	NUM
ftr-497	1614	10	in	in	ADP
ftr-497	1614	11	the	the	DET
ftr-497	1614	12	bulletin	bulletin	NOUN
ftr-497	1614	13	includes	include	VERB
ftr-497	1614	14	the	the	DET
ftr-497	1614	15	709	709	NUM
ftr-497	1614	16	short	short	ADJ
ftr-497	1614	17	form	form	NOUN
ftr-497	1614	18	,	,	PUNCT
ftr-497	1614	19	which	which	PRON
ftr-497	1614	20	can	can	AUX
ftr-497	1614	21	be	be	AUX
ftr-497	1614	22	used	use	VERB
ftr-497	1614	23	by	by	ADP
ftr-497	1614	24	spouses	spouse	NOUN
ftr-497	1614	25	who	who	PRON
ftr-497	1614	26	split	split	VERB
ftr-497	1614	27	gifts	gift	NOUN
ftr-497	1614	28	that	that	PRON
ftr-497	1614	29	are	be	AUX
ftr-497	1614	30	within	within	ADP
ftr-497	1614	31	their	their	PRON
ftr-497	1614	32	combined	combine	VERB
ftr-497	1614	33	annual	annual	ADJ
ftr-497	1614	34	exclusion	exclusion	NOUN
ftr-497	1614	35	,	,	PUNCT
ftr-497	1614	36	then	then	ADV
ftr-497	1614	37	even	even	ADV
ftr-497	1614	38	some	some	PRON
ftr-497	1614	39	of	of	ADP
ftr-497	1614	40	these	these	DET
ftr-497	1614	41	returns	return	NOUN
ftr-497	1614	42	may	may	AUX
ftr-497	1614	43	have	have	AUX
ftr-497	1614	44	reported	report	VERB
ftr-497	1614	45	,	,	PUNCT
ftr-497	1614	46	or	or	CCONJ
ftr-497	1614	47	may	may	AUX
ftr-497	1614	48	be	be	AUX
ftr-497	1614	49	expected	expect	VERB
ftr-497	1614	50	to	to	PART
ftr-497	1614	51	report	report	VERB
ftr-497	1614	52	,	,	PUNCT
ftr-497	1614	53	nontaxable	nontaxable	ADJ
ftr-497	1614	54	gifts	gift	NOUN
ftr-497	1614	55	.	.	PUNCT
ftr-497	1614	56	)	)	PUNCT
ftr-497	1615	1	reducing	reduce	VERB
ftr-497	1615	2	the	the	DET
ftr-497	1615	3	exclusion	exclusion	NOUN
ftr-497	1615	4	to	to	ADP
ftr-497	1615	5	$	$	SYM
ftr-497	1615	6	5,000	5,000	NUM
ftr-497	1615	7	may	may	AUX
ftr-497	1615	8	increase	increase	VERB
ftr-497	1615	9	the	the	DET
ftr-497	1615	10	number	number	NOUN
ftr-497	1615	11	of	of	ADP
ftr-497	1615	12	returns	return	NOUN
ftr-497	1615	13	several	several	ADJ
ftr-497	1615	14	fold	fold	NOUN
ftr-497	1615	15	.	.	PUNCT
ftr-497	1616	1	but	but	CCONJ
ftr-497	1616	2	some	some	DET
ftr-497	1616	3	significant	significant	ADJ
ftr-497	1616	4	amount	amount	NOUN
ftr-497	1616	5	of	of	ADP
ftr-497	1616	6	the	the	DET
ftr-497	1616	7	increase	increase	NOUN
ftr-497	1616	8	that	that	PRON
ftr-497	1616	9	might	might	AUX
ftr-497	1616	10	otherwise	otherwise	ADV
ftr-497	1616	11	occur	occur	VERB
ftr-497	1616	12	should	should	AUX
ftr-497	1616	13	be	be	AUX
ftr-497	1616	14	eliminated	eliminate	VERB
ftr-497	1616	15	by	by	ADP
ftr-497	1616	16	the	the	DET
ftr-497	1616	17	liberalization	liberalization	NOUN
ftr-497	1616	18	of	of	ADP
ftr-497	1616	19	the	the	DET
ftr-497	1616	20	tuition	tuition	NOUN
ftr-497	1616	21	and	and	CCONJ
ftr-497	1616	22	medical	medical	ADJ
ftr-497	1616	23	care	care	NOUN
ftr-497	1616	24	exclusions	exclusion	NOUN
ftr-497	1616	25	.	.	PUNCT
ftr-497	1617	1	further	far	ADV
ftr-497	1617	2	,	,	PUNCT
ftr-497	1617	3	some	some	DET
ftr-497	1617	4	number	number	NOUN
ftr-497	1617	5	of	of	ADP
ftr-497	1617	6	those	those	PRON
ftr-497	1617	7	who	who	PRON
ftr-497	1617	8	now	now	ADV
ftr-497	1617	9	choose	choose	VERB
ftr-497	1617	10	to	to	PART
ftr-497	1617	11	make	make	VERB
ftr-497	1617	12	annual	annual	ADJ
ftr-497	1617	13	exclusion	exclusion	NOUN
ftr-497	1617	14	gifts	gift	NOUN
ftr-497	1617	15	[	[	X
ftr-497	1617	16	val	val	NOUN
ftr-497	1617	17	1:7	1:7	NUM
ftr-497	1617	18	should	should	AUX
ftr-497	1617	19	we	we	PRON
ftr-497	1617	20	give	give	VERB
ftr-497	1617	21	away	away	ADP
ftr-497	1617	22	the	the	DET
ftr-497	1617	23	annual	annual	ADJ
ftr-497	1617	24	exclusion	exclusion	NOUN
ftr-497	1617	25	?	?	PUNCT
ftr-497	1618	1	additional	additional	ADJ
ftr-497	1618	2	individuals	individual	NOUN
ftr-497	1618	3	required	require	VERB
ftr-497	1618	4	to	to	PART
ftr-497	1618	5	file	file	VERB
ftr-497	1618	6	returns	return	NOUN
ftr-497	1618	7	and	and	CCONJ
ftr-497	1618	8	the	the	DET
ftr-497	1618	9	amount	amount	NOUN
ftr-497	1618	10	of	of	ADP
ftr-497	1618	11	time	time	NOUN
ftr-497	1618	12	the	the	DET
ftr-497	1618	13	irs	irs	PROPN
ftr-497	1618	14	would	would	AUX
ftr-497	1618	15	have	have	VERB
ftr-497	1618	16	to	to	PART
ftr-497	1618	17	devote	devote	VERB
ftr-497	1618	18	to	to	ADP
ftr-497	1618	19	them	they	PRON
ftr-497	1618	20	should	should	AUX
ftr-497	1618	21	not	not	PART
ftr-497	1618	22	be	be	AUX
ftr-497	1618	23	overwhelming	overwhelming	ADJ
ftr-497	1618	24	.	.	PUNCT
ftr-497	1619	1	further	far	ADV
ftr-497	1619	2	,	,	PUNCT
ftr-497	1619	3	merely	merely	ADV
ftr-497	1619	4	exceeding	exceed	VERB
ftr-497	1619	5	the	the	DET
ftr-497	1619	6	$	$	SYM
ftr-497	1619	7	5,000	5,000	NUM
ftr-497	1619	8	per	per	ADP
ftr-497	1619	9	donee	donee	NOUN
ftr-497	1619	10	,	,	PUNCT
ftr-497	1619	11	per	per	ADP
ftr-497	1619	12	year	year	NOUN
ftr-497	1619	13	limit	limit	NOUN
ftr-497	1619	14	would	would	AUX
ftr-497	1619	15	not	not	PART
ftr-497	1619	16	trigger	trigger	VERB
ftr-497	1619	17	any	any	DET
ftr-497	1619	18	immediate	immediate	ADJ
ftr-497	1619	19	tax	tax	NOUN
ftr-497	1619	20	payment	payment	NOUN
ftr-497	1619	21	obligation	obligation	NOUN
ftr-497	1619	22	.	.	PUNCT
ftr-497	1620	1	it	it	PRON
ftr-497	1620	2	would	would	AUX
ftr-497	1620	3	simply	simply	ADV
ftr-497	1620	4	require	require	VERB
ftr-497	1620	5	the	the	DET
ftr-497	1620	6	taxpayer	taxpayer	NOUN
ftr-497	1620	7	to	to	PART
ftr-497	1620	8	start	start	VERB
ftr-497	1620	9	reporting	report	VERB
ftr-497	1620	10	and	and	CCONJ
ftr-497	1620	11	recording	record	VERB
ftr-497	1620	12	the	the	DET
ftr-497	1620	13	cumulative	cumulative	ADJ
ftr-497	1620	14	total	total	NOUN
ftr-497	1620	15	of	of	ADP
ftr-497	1620	16	gifts	gift	NOUN
ftr-497	1620	17	made	make	VERB
ftr-497	1620	18	in	in	ADP
ftr-497	1620	19	excess	excess	NOUN
ftr-497	1620	20	of	of	ADP
ftr-497	1620	21	$	$	SYM
ftr-497	1620	22	5,000	5,000	NUM
ftr-497	1620	23	,	,	PUNCT
ftr-497	1620	24	whether	whether	SCONJ
ftr-497	1620	25	under	under	ADP
ftr-497	1620	26	the	the	DET
ftr-497	1620	27	annual	annual	ADJ
ftr-497	1620	28	exclusion	exclusion	NOUN
ftr-497	1620	29	or	or	CCONJ
ftr-497	1620	30	taxable	taxable	ADJ
ftr-497	1620	31	,	,	PUNCT
ftr-497	1620	32	with	with	ADP
ftr-497	1620	33	a	a	DET
ftr-497	1620	34	prospective	prospective	ADJ
ftr-497	1620	35	reduction	reduction	NOUN
ftr-497	1620	36	in	in	ADP
ftr-497	1620	37	that	that	DET
ftr-497	1620	38	taxpayer	taxpayer	NOUN
ftr-497	1620	39	's	's	PART
ftr-497	1620	40	annual	annual	ADJ
ftr-497	1620	41	exclusion	exclusion	NOUN
ftr-497	1620	42	once	once	SCONJ
ftr-497	1620	43	the	the	DET
ftr-497	1620	44	cumulative	cumulative	ADJ
ftr-497	1620	45	reported	report	VERB
ftr-497	1620	46	amount	amount	NOUN
ftr-497	1620	47	exceeds	exceed	VERB
ftr-497	1620	48	$	$	SYM
ftr-497	1620	49	30,000	30,000	NUM
ftr-497	1620	50	and	and	CCONJ
ftr-497	1620	51	a	a	DET
ftr-497	1620	52	further	further	ADJ
ftr-497	1620	53	reduction	reduction	NOUN
ftr-497	1620	54	when	when	SCONJ
ftr-497	1620	55	the	the	DET
ftr-497	1620	56	reported	report	VERB
ftr-497	1620	57	cumulative	cumulative	ADJ
ftr-497	1620	58	total	total	NOUN
ftr-497	1620	59	exceeds	exceed	VERB
ftr-497	1620	60	$	$	SYM
ftr-497	1620	61	50,000	50,000	NUM
ftr-497	1620	62	.	.	PUNCT
ftr-497	1621	1	this	this	DET
ftr-497	1621	2	approach	approach	NOUN
ftr-497	1621	3	has	have	VERB
ftr-497	1621	4	the	the	DET
ftr-497	1621	5	benefit	benefit	NOUN
ftr-497	1621	6	of	of	ADP
ftr-497	1621	7	reducing	reduce	VERB
ftr-497	1621	8	the	the	DET
ftr-497	1621	9	benefit	benefit	NOUN
ftr-497	1621	10	of	of	ADP
ftr-497	1621	11	the	the	DET
ftr-497	1621	12	annual	annual	ADJ
ftr-497	1621	13	exclusion	exclusion	NOUN
ftr-497	1621	14	for	for	ADP
ftr-497	1621	15	those	those	PRON
ftr-497	1621	16	who	who	PRON
ftr-497	1621	17	are	be	AUX
ftr-497	1621	18	likely	likely	ADJ
ftr-497	1621	19	,	,	PUNCT
ftr-497	1621	20	ultimately	ultimately	ADV
ftr-497	1621	21	,	,	PUNCT
ftr-497	1621	22	to	to	PART
ftr-497	1621	23	owe	owe	VERB
ftr-497	1621	24	some	some	DET
ftr-497	1621	25	substantial	substantial	ADJ
ftr-497	1621	26	amount	amount	NOUN
ftr-497	1621	27	of	of	ADP
ftr-497	1621	28	transfer	transfer	NOUN
ftr-497	1621	29	tax	tax	NOUN
ftr-497	1621	30	and	and	CCONJ
ftr-497	1621	31	who	who	PRON
ftr-497	1621	32	should	should	AUX
ftr-497	1621	33	not	not	PART
ftr-497	1621	34	be	be	AUX
ftr-497	1621	35	permitted	permit	VERB
ftr-497	1621	36	to	to	PART
ftr-497	1621	37	avoid	avoid	VERB
ftr-497	1621	38	the	the	DET
ftr-497	1621	39	transfer	transfer	NOUN
ftr-497	1621	40	tax	tax	NOUN
ftr-497	1621	41	system	system	NOUN
ftr-497	1621	42	,	,	PUNCT
ftr-497	1621	43	while	while	SCONJ
ftr-497	1621	44	retaining	retain	VERB
ftr-497	1621	45	the	the	DET
ftr-497	1621	46	benefit	benefit	NOUN
ftr-497	1621	47	of	of	ADP
ftr-497	1621	48	the	the	DET
ftr-497	1621	49	exclusion	exclusion	NOUN
ftr-497	1621	50	to	to	ADP
ftr-497	1621	51	others	other	NOUN
ftr-497	1621	52	.	.	PUNCT
ftr-497	1622	1	compared	compare	VERB
ftr-497	1622	2	to	to	ADP
ftr-497	1622	3	the	the	DET
ftr-497	1622	4	present	present	ADJ
ftr-497	1622	5	annual	annual	ADJ
ftr-497	1622	6	exclusion	exclusion	NOUN
ftr-497	1622	7	,	,	PUNCT
ftr-497	1622	8	this	this	DET
ftr-497	1622	9	approach	approach	NOUN
ftr-497	1622	10	does	do	AUX
ftr-497	1622	11	add	add	VERB
ftr-497	1622	12	the	the	DET
ftr-497	1622	13	complexity	complexity	NOUN
ftr-497	1622	14	of	of	ADP
ftr-497	1622	15	a	a	DET
ftr-497	1622	16	cumulative	cumulative	ADJ
ftr-497	1622	17	recordkeeping	recordkeeping	NOUN
ftr-497	1622	18	system	system	NOUN
ftr-497	1622	19	for	for	ADP
ftr-497	1622	20	transfers	transfer	NOUN
ftr-497	1622	21	in	in	ADP
ftr-497	1622	22	excess	excess	NOUN
ftr-497	1622	23	of	of	ADP
ftr-497	1622	24	$	$	SYM
ftr-497	1622	25	5,000	5,000	NUM
ftr-497	1622	26	,	,	PUNCT
ftr-497	1622	27	rather	rather	ADV
ftr-497	1622	28	than	than	ADP
ftr-497	1622	29	$	$	SYM
ftr-497	1622	30	10,000	10,000	NUM
ftr-497	1622	31	.	.	PUNCT
ftr-497	1623	1	however	however	ADV
ftr-497	1623	2	,	,	PUNCT
ftr-497	1623	3	the	the	DET
ftr-497	1623	4	burden	burden	NOUN
ftr-497	1623	5	would	would	AUX
ftr-497	1623	6	be	be	AUX
ftr-497	1623	7	primarily	primarily	ADV
ftr-497	1623	8	on	on	ADP
ftr-497	1623	9	taxpayers	taxpayer	NOUN
ftr-497	1623	10	,	,	PUNCT
ftr-497	1623	11	rather	rather	ADV
ftr-497	1623	12	than	than	ADP
ftr-497	1623	13	the	the	DET
ftr-497	1623	14	irs	irs	PROPN
ftr-497	1623	15	,	,	PUNCT
ftr-497	1623	16	and	and	CCONJ
ftr-497	1623	17	the	the	DET
ftr-497	1623	18	burden	burden	NOUN
ftr-497	1623	19	should	should	AUX
ftr-497	1623	20	not	not	PART
ftr-497	1623	21	be	be	AUX
ftr-497	1623	22	particularly	particularly	ADV
ftr-497	1623	23	heavy	heavy	ADJ
ftr-497	1623	24	even	even	ADV
ftr-497	1623	25	for	for	ADP
ftr-497	1623	26	taxpayers	taxpayer	NOUN
ftr-497	1623	27	.	.	PUNCT
ftr-497	1624	1	215	215	NUM
ftr-497	1624	2	4	4	NUM
ftr-497	1624	3	.	.	PUNCT
ftr-497	1625	1	the	the	DET
ftr-497	1625	2	present	present	ADJ
ftr-497	1625	3	interest	interest	NOUN
ftr-497	1626	1	requirement.-as	requirement.-as	AUX
ftr-497	1626	2	discussed	discuss	VERB
ftr-497	1626	3	in	in	ADP
ftr-497	1626	4	part	part	NOUN
ftr-497	1626	5	iii	iii	PROPN
ftr-497	1626	6	b	b	NOUN
ftr-497	1626	7	,	,	PUNCT
ftr-497	1626	8	under	under	ADP
ftr-497	1626	9	existing	exist	VERB
ftr-497	1626	10	law	law	NOUN
ftr-497	1626	11	a	a	DET
ftr-497	1626	12	transfer	transfer	NOUN
ftr-497	1626	13	qualifies	qualify	VERB
ftr-497	1626	14	for	for	ADP
ftr-497	1626	15	the	the	DET
ftr-497	1626	16	annual	annual	ADJ
ftr-497	1626	17	exclusion	exclusion	NOUN
ftr-497	1626	18	only	only	ADV
ftr-497	1626	19	if	if	SCONJ
ftr-497	1626	20	it	it	PRON
ftr-497	1626	21	is	be	AUX
ftr-497	1626	22	a	a	DET
ftr-497	1626	23	transfer	transfer	NOUN
ftr-497	1626	24	of	of	ADP
ftr-497	1626	25	a	a	DET
ftr-497	1626	26	present	present	ADJ
ftr-497	1626	27	interest.26	interest.26	ADJ
ftr-497	1626	28	outright	outright	ADJ
ftr-497	1626	29	gifts	gift	NOUN
ftr-497	1626	30	and	and	CCONJ
ftr-497	1626	31	transfers	transfer	NOUN
ftr-497	1626	32	to	to	ADP
ftr-497	1626	33	custodianships	custodianship	NOUN
ftr-497	1626	34	established	establish	VERB
ftr-497	1626	35	under	under	ADP
ftr-497	1626	36	the	the	DET
ftr-497	1626	37	uniform	uniform	ADJ
ftr-497	1626	38	gifts	gift	NOUN
ftr-497	1626	39	to	to	ADP
ftr-497	1626	40	minors	minor	NOUN
ftr-497	1626	41	act	act	VERB
ftr-497	1626	42	(	(	PUNCT
ftr-497	1626	43	ugma	ugma	NOUN
ftr-497	1626	44	)	)	PUNCT
ftr-497	1626	45	or	or	CCONJ
ftr-497	1626	46	the	the	DET
ftr-497	1626	47	uniform	uniform	ADJ
ftr-497	1626	48	transfers	transfer	NOUN
ftr-497	1626	49	to	to	ADP
ftr-497	1626	50	minors	minor	NOUN
ftr-497	1626	51	act	act	PROPN
ftr-497	1626	52	(	(	PUNCT
ftr-497	1626	53	utma	utma	NOUN
ftr-497	1626	54	)	)	PUNCT
ftr-497	1626	55	also	also	ADV
ftr-497	1626	56	qualify.2t7	qualify.2t7	VERB
ftr-497	1626	57	transfers	transfer	NOUN
ftr-497	1626	58	to	to	ADP
ftr-497	1626	59	trusts	trust	NOUN
ftr-497	1626	60	which	which	PRON
ftr-497	1626	61	have	have	VERB
ftr-497	1626	62	the	the	DET
ftr-497	1626	63	terms	term	NOUN
ftr-497	1626	64	specified	specify	VERB
ftr-497	1626	65	in	in	ADP
ftr-497	1626	66	section	section	NOUN
ftr-497	1626	67	2503(c	2503(c	NUM
ftr-497	1626	68	)	)	PUNCT
ftr-497	1626	69	of	of	ADP
ftr-497	1626	70	the	the	DET
ftr-497	1626	71	code	code	NOUN
ftr-497	1626	72	also	also	ADV
ftr-497	1626	73	qualify	qualify	VERB
ftr-497	1626	74	for	for	ADP
ftr-497	1626	75	the	the	DET
ftr-497	1626	76	annual	annual	ADJ
ftr-497	1626	77	exclusion	exclusion	NOUN
ftr-497	1626	78	.	.	PUNCT
ftr-497	1627	1	the	the	DET
ftr-497	1627	2	custodianships	custodianship	NOUN
ftr-497	1627	3	and	and	CCONJ
ftr-497	1627	4	section	section	NOUN
ftr-497	1627	5	2503(c	2503(c	NUM
ftr-497	1627	6	)	)	PUNCT
ftr-497	1627	7	trusts	trust	NOUN
ftr-497	1627	8	essentially	essentially	ADV
ftr-497	1627	9	guarantee	guarantee	VERB
ftr-497	1627	10	a	a	DET
ftr-497	1627	11	minor	minor	NOUN
ftr-497	1627	12	who	who	PRON
ftr-497	1627	13	is	be	AUX
ftr-497	1627	14	the	the	DET
ftr-497	1627	15	donee	donee	NOUN
ftr-497	1627	16	of	of	ADP
ftr-497	1627	17	a	a	DET
ftr-497	1627	18	gift	gift	NOUN
ftr-497	1627	19	that	that	PRON
ftr-497	1627	20	he	he	PRON
ftr-497	1627	21	or	or	CCONJ
ftr-497	1627	22	she	she	PRON
ftr-497	1627	23	is	be	AUX
ftr-497	1627	24	the	the	DET
ftr-497	1627	25	only	only	ADJ
ftr-497	1627	26	person	person	NOUN
ftr-497	1627	27	who	who	PRON
ftr-497	1627	28	can	can	AUX
ftr-497	1627	29	benefit	benefit	VERB
ftr-497	1627	30	from	from	ADP
ftr-497	1627	31	the	the	DET
ftr-497	1627	32	transferred	transfer	VERB
ftr-497	1627	33	property	property	NOUN
ftr-497	1627	34	and	and	CCONJ
ftr-497	1627	35	that	that	SCONJ
ftr-497	1627	36	he	he	PRON
ftr-497	1627	37	or	or	CCONJ
ftr-497	1627	38	she	she	PRON
ftr-497	1627	39	will	will	AUX
ftr-497	1627	40	either	either	CCONJ
ftr-497	1627	41	receive	receive	VERB
ftr-497	1627	42	the	the	DET
ftr-497	1627	43	property	property	NOUN
ftr-497	1627	44	or	or	CCONJ
ftr-497	1627	45	at	at	ADP
ftr-497	1627	46	least	least	ADJ
ftr-497	1627	47	have	have	VERB
ftr-497	1627	48	the	the	DET
ftr-497	1627	49	opportunity	opportunity	NOUN
ftr-497	1627	50	to	to	PART
ftr-497	1627	51	obtain	obtain	VERB
ftr-497	1627	52	full	full	ADJ
ftr-497	1627	53	control	control	NOUN
ftr-497	1627	54	of	of	ADP
ftr-497	1627	55	it	it	PRON
ftr-497	1627	56	on	on	ADV
ftr-497	1627	57	or	or	CCONJ
ftr-497	1627	58	before	before	ADP
ftr-497	1627	59	attaining	attain	VERB
ftr-497	1627	60	age	age	NOUN
ftr-497	1627	61	twenty-one.up	twenty-one.up	NOUN
ftr-497	1627	62	to	to	ADP
ftr-497	1627	63	the	the	DET
ftr-497	1627	64	$	$	SYM
ftr-497	1627	65	10,000	10,000	NUM
ftr-497	1627	66	limit	limit	NOUN
ftr-497	1627	67	,	,	PUNCT
ftr-497	1627	68	and	and	CCONJ
ftr-497	1627	69	who	who	PRON
ftr-497	1627	70	might	might	AUX
ftr-497	1627	71	add	add	VERB
ftr-497	1627	72	to	to	ADP
ftr-497	1627	73	the	the	DET
ftr-497	1627	74	number	number	NOUN
ftr-497	1627	75	of	of	ADP
ftr-497	1627	76	people	people	NOUN
ftr-497	1627	77	who	who	PRON
ftr-497	1627	78	have	have	VERB
ftr-497	1627	79	to	to	PART
ftr-497	1627	80	file	file	VERB
ftr-497	1627	81	returns	return	NOUN
ftr-497	1627	82	if	if	SCONJ
ftr-497	1627	83	they	they	PRON
ftr-497	1627	84	continued	continue	VERB
ftr-497	1627	85	making	make	VERB
ftr-497	1627	86	such	such	ADJ
ftr-497	1627	87	gifts	gift	NOUN
ftr-497	1627	88	after	after	ADP
ftr-497	1627	89	the	the	DET
ftr-497	1627	90	adoption	adoption	NOUN
ftr-497	1627	91	of	of	ADP
ftr-497	1627	92	a	a	DET
ftr-497	1627	93	smaller	small	ADJ
ftr-497	1627	94	limit	limit	NOUN
ftr-497	1627	95	,	,	PUNCT
ftr-497	1627	96	would	would	AUX
ftr-497	1627	97	likely	likely	ADV
ftr-497	1627	98	reduce	reduce	VERB
ftr-497	1627	99	the	the	DET
ftr-497	1627	100	gifts	gift	NOUN
ftr-497	1627	101	they	they	PRON
ftr-497	1627	102	make	make	VERB
ftr-497	1627	103	to	to	PART
ftr-497	1627	104	equal	equal	VERB
ftr-497	1627	105	the	the	DET
ftr-497	1627	106	smaller	small	ADJ
ftr-497	1627	107	limit	limit	NOUN
ftr-497	1627	108	and	and	CCONJ
ftr-497	1627	109	thus	thus	ADV
ftr-497	1627	110	not	not	PART
ftr-497	1627	111	make	make	VERB
ftr-497	1627	112	gifts	gift	NOUN
ftr-497	1627	113	that	that	PRON
ftr-497	1627	114	have	have	VERB
ftr-497	1627	115	to	to	PART
ftr-497	1627	116	be	be	AUX
ftr-497	1627	117	reported	report	VERB
ftr-497	1627	118	.	.	PUNCT
ftr-497	1628	1	hence	hence	ADV
ftr-497	1628	2	,	,	PUNCT
ftr-497	1628	3	even	even	ADV
ftr-497	1628	4	if	if	SCONJ
ftr-497	1628	5	the	the	DET
ftr-497	1628	6	reduction	reduction	NOUN
ftr-497	1628	7	in	in	ADP
ftr-497	1628	8	the	the	DET
ftr-497	1628	9	annual	annual	ADJ
ftr-497	1628	10	exclusion	exclusion	NOUN
ftr-497	1628	11	limit	limit	NOUN
ftr-497	1628	12	would	would	AUX
ftr-497	1628	13	by	by	ADP
ftr-497	1628	14	itself	itself	PRON
ftr-497	1628	15	increase	increase	VERB
ftr-497	1628	16	the	the	DET
ftr-497	1628	17	number	number	NOUN
ftr-497	1628	18	of	of	ADP
ftr-497	1628	19	returns	return	NOUN
ftr-497	1628	20	five	five	NUM
ftr-497	1628	21	-	-	NUM
ftr-497	1628	22	fold	fold	ADJ
ftr-497	1628	23	,	,	PUNCT
ftr-497	1628	24	for	for	ADP
ftr-497	1628	25	example	example	NOUN
ftr-497	1628	26	,	,	PUNCT
ftr-497	1628	27	the	the	DET
ftr-497	1628	28	countervailing	countervailing	ADJ
ftr-497	1628	29	factors	factor	NOUN
ftr-497	1628	30	should	should	AUX
ftr-497	1628	31	keep	keep	VERB
ftr-497	1628	32	the	the	DET
ftr-497	1628	33	increase	increase	NOUN
ftr-497	1628	34	to	to	ADP
ftr-497	1628	35	a	a	DET
ftr-497	1628	36	factor	factor	NOUN
ftr-497	1628	37	much	much	ADV
ftr-497	1628	38	smaller	small	ADJ
ftr-497	1628	39	than	than	ADP
ftr-497	1628	40	that	that	PRON
ftr-497	1628	41	.	.	PUNCT
ftr-497	1629	1	215	215	NUM
ftr-497	1629	2	.	.	PUNCT
ftr-497	1629	3	cumulative	cumulative	ADJ
ftr-497	1629	4	gift	gift	NOUN
ftr-497	1629	5	tax	tax	NOUN
ftr-497	1629	6	reporting	reporting	NOUN
ftr-497	1629	7	is	be	AUX
ftr-497	1629	8	required	require	VERB
ftr-497	1629	9	under	under	ADP
ftr-497	1629	10	current	current	ADJ
ftr-497	1629	11	law	law	NOUN
ftr-497	1629	12	for	for	ADP
ftr-497	1629	13	gifts	gift	NOUN
ftr-497	1629	14	that	that	PRON
ftr-497	1629	15	are	be	AUX
ftr-497	1629	16	taxable	taxable	ADJ
ftr-497	1629	17	.	.	PUNCT
ftr-497	1630	1	irc	irc	PROPN
ftr-497	1630	2	§	§	PROPN
ftr-497	1630	3	2502	2502	NUM
ftr-497	1630	4	.	.	PUNCT
ftr-497	1631	1	216	216	NUM
ftr-497	1631	2	.	.	PUNCT
ftr-497	1632	1	see	see	VERB
ftr-497	1632	2	supra	supra	PROPN
ftr-497	1632	3	part	part	PROPN
ftr-497	1633	1	ei	ei	PROPN
ftr-497	1633	2	b	b	PROPN
ftr-497	1633	3	1	1	NUM
ftr-497	1633	4	,	,	PUNCT
ftr-497	1633	5	2	2	NUM
ftr-497	1633	6	.	.	NOUN
ftr-497	1633	7	217	217	NUM
ftr-497	1633	8	.	.	PUNCT
ftr-497	1634	1	see	see	VERB
ftr-497	1634	2	supra	supra	PROPN
ftr-497	1634	3	note	note	PROPN
ftr-497	1634	4	104	104	NUM
ftr-497	1634	5	.	.	PUNCT
ftr-497	1635	1	218	218	NUM
ftr-497	1635	2	.	.	PUNCT
ftr-497	1636	1	the	the	DET
ftr-497	1636	2	custodians	custodian	NOUN
ftr-497	1636	3	of	of	ADP
ftr-497	1636	4	transfers	transfer	NOUN
ftr-497	1636	5	made	make	VERB
ftr-497	1636	6	under	under	ADP
ftr-497	1636	7	either	either	CCONJ
ftr-497	1636	8	ugma	ugma	ADJ
ftr-497	1636	9	or	or	CCONJ
ftr-497	1636	10	utma	utma	NOUN
ftr-497	1636	11	are	be	AUX
ftr-497	1636	12	obligated	obligate	VERB
ftr-497	1636	13	to	to	PART
ftr-497	1636	14	distribute	distribute	VERB
ftr-497	1636	15	the	the	DET
ftr-497	1636	16	custodianship	custodianship	NOUN
ftr-497	1636	17	assets	asset	NOUN
ftr-497	1636	18	to	to	ADP
ftr-497	1636	19	the	the	DET
ftr-497	1636	20	person	person	NOUN
ftr-497	1636	21	for	for	ADP
ftr-497	1636	22	whose	whose	DET
ftr-497	1636	23	benefit	benefit	NOUN
ftr-497	1636	24	the	the	DET
ftr-497	1636	25	custodianship	custodianship	NOUN
ftr-497	1636	26	was	be	AUX
ftr-497	1636	27	created	create	VERB
ftr-497	1636	28	atage	atage	NOUN
ftr-497	1636	29	21	21	NUM
ftr-497	1636	30	,	,	PUNCT
ftr-497	1636	31	although	although	SCONJ
ftr-497	1636	32	some	some	DET
ftr-497	1636	33	enacting	enact	VERB
ftr-497	1636	34	states	state	NOUN
ftr-497	1636	35	have	have	AUX
ftr-497	1636	36	opted	opt	VERB
ftr-497	1636	37	for	for	ADP
ftr-497	1636	38	age	age	NOUN
ftr-497	1636	39	18	18	NUM
ftr-497	1636	40	.	.	PUNCT
ftr-497	1637	1	utma	utma	PROPN
ftr-497	1637	2	§	§	PROPN
ftr-497	1637	3	20tlh	20tlh	NOUN
ftr-497	1637	4	(	(	PUNCT
ftr-497	1637	5	1991	1991	NUM
ftr-497	1637	6	)	)	PUNCT
ftr-497	1637	7	;	;	PUNCT
ftr-497	1637	8	19931	19931	NUM
ftr-497	1637	9	florida	florida	PROPN
ftr-497	1637	10	tax	tax	NOUN
ftr-497	1637	11	review	review	NOUN
ftr-497	1637	12	another	another	DET
ftr-497	1637	13	method	method	NOUN
ftr-497	1637	14	of	of	ADP
ftr-497	1637	15	qualifying	qualify	VERB
ftr-497	1637	16	transfers	transfer	NOUN
ftr-497	1637	17	for	for	ADP
ftr-497	1637	18	the	the	DET
ftr-497	1637	19	annual	annual	ADJ
ftr-497	1637	20	exclusion	exclusion	NOUN
ftr-497	1637	21	under	under	ADP
ftr-497	1637	22	current	current	ADJ
ftr-497	1637	23	law	law	NOUN
ftr-497	1637	24	is	be	AUX
ftr-497	1637	25	to	to	PART
ftr-497	1637	26	provide	provide	VERB
ftr-497	1637	27	the	the	DET
ftr-497	1637	28	beneficiary	beneficiary	NOUN
ftr-497	1637	29	a	a	DET
ftr-497	1637	30	withdrawal	withdrawal	NOUN
ftr-497	1637	31	right	right	ADV
ftr-497	1637	32	with	with	ADP
ftr-497	1637	33	respect	respect	NOUN
ftr-497	1637	34	to	to	ADP
ftr-497	1637	35	property	property	NOUN
ftr-497	1637	36	transferred	transfer	VERB
ftr-497	1637	37	to	to	ADP
ftr-497	1637	38	a	a	DET
ftr-497	1637	39	trust	trust	NOUN
ftr-497	1637	40	.	.	PUNCT
ftr-497	1638	1	permitting	permit	VERB
ftr-497	1638	2	withdrawal	withdrawal	NOUN
ftr-497	1638	3	rights	right	NOUN
ftr-497	1638	4	to	to	PART
ftr-497	1638	5	qualify	qualify	VERB
ftr-497	1638	6	gifts	gift	NOUN
ftr-497	1638	7	into	into	ADP
ftr-497	1638	8	trust	trust	NOUN
ftr-497	1638	9	for	for	ADP
ftr-497	1638	10	the	the	DET
ftr-497	1638	11	annual	annual	ADJ
ftr-497	1638	12	exclusion	exclusion	NOUN
ftr-497	1638	13	is	be	AUX
ftr-497	1638	14	a	a	DET
ftr-497	1638	15	farce	farce	NOUN
ftr-497	1638	16	,	,	PUNCT
ftr-497	1638	17	since	since	SCONJ
ftr-497	1638	18	it	it	PRON
ftr-497	1638	19	has	have	AUX
ftr-497	1638	20	been	be	AUX
ftr-497	1638	21	widely	widely	ADV
ftr-497	1638	22	recognized	recognize	VERB
ftr-497	1638	23	that	that	SCONJ
ftr-497	1638	24	such	such	ADJ
ftr-497	1638	25	rights	right	NOUN
ftr-497	1638	26	are	be	AUX
ftr-497	1638	27	not	not	PART
ftr-497	1638	28	likely	likely	ADJ
ftr-497	1638	29	to	to	PART
ftr-497	1638	30	be	be	AUX
ftr-497	1638	31	exercised.2	exercised.2	NOUN
ftr-497	1638	32	"	"	PUNCT
ftr-497	1638	33	9	9	NUM
ftr-497	1638	34	the	the	DET
ftr-497	1638	35	present	present	ADJ
ftr-497	1638	36	interest	interest	NOUN
ftr-497	1638	37	requirement	requirement	NOUN
ftr-497	1638	38	could	could	AUX
ftr-497	1638	39	be	be	AUX
ftr-497	1638	40	altered	alter	VERB
ftr-497	1638	41	in	in	ADP
ftr-497	1638	42	at	at	ADV
ftr-497	1638	43	least	least	ADV
ftr-497	1638	44	three	three	NUM
ftr-497	1638	45	ways	way	NOUN
ftr-497	1638	46	,	,	PUNCT
ftr-497	1638	47	each	each	PRON
ftr-497	1638	48	of	of	ADP
ftr-497	1638	49	which	which	PRON
ftr-497	1638	50	would	would	AUX
ftr-497	1638	51	have	have	VERB
ftr-497	1638	52	some	some	DET
ftr-497	1638	53	impact	impact	NOUN
ftr-497	1638	54	on	on	ADP
ftr-497	1638	55	the	the	DET
ftr-497	1638	56	use	use	NOUN
ftr-497	1638	57	of	of	ADP
ftr-497	1638	58	the	the	DET
ftr-497	1638	59	annual	annual	ADJ
ftr-497	1638	60	exclusion	exclusion	NOUN
ftr-497	1638	61	.	.	PUNCT
ftr-497	1639	1	it	it	PRON
ftr-497	1639	2	could	could	AUX
ftr-497	1639	3	be	be	AUX
ftr-497	1639	4	eliminated	eliminate	VERB
ftr-497	1639	5	,	,	PUNCT
ftr-497	1639	6	so	so	SCONJ
ftr-497	1639	7	that	that	SCONJ
ftr-497	1639	8	gifts	gift	NOUN
ftr-497	1639	9	could	could	AUX
ftr-497	1639	10	qualify	qualify	VERB
ftr-497	1639	11	for	for	ADP
ftr-497	1639	12	the	the	DET
ftr-497	1639	13	annual	annual	ADJ
ftr-497	1639	14	exclusion	exclusion	NOUN
ftr-497	1639	15	even	even	ADV
ftr-497	1639	16	if	if	SCONJ
ftr-497	1639	17	they	they	PRON
ftr-497	1639	18	are	be	AUX
ftr-497	1639	19	gifts	gift	NOUN
ftr-497	1639	20	of	of	ADP
ftr-497	1639	21	future	future	ADJ
ftr-497	1639	22	interests	interest	NOUN
ftr-497	1639	23	.	.	PUNCT
ftr-497	1640	1	second	second	ADJ
ftr-497	1640	2	,	,	PUNCT
ftr-497	1640	3	it	it	PRON
ftr-497	1640	4	could	could	AUX
ftr-497	1640	5	be	be	AUX
ftr-497	1640	6	replaced	replace	VERB
ftr-497	1640	7	with	with	ADP
ftr-497	1640	8	a	a	DET
ftr-497	1640	9	provision	provision	NOUN
ftr-497	1640	10	under	under	ADP
ftr-497	1640	11	which	which	PRON
ftr-497	1640	12	transfers	transfer	NOUN
ftr-497	1640	13	could	could	AUX
ftr-497	1640	14	only	only	ADV
ftr-497	1640	15	qualify	qualify	VERB
ftr-497	1640	16	for	for	ADP
ftr-497	1640	17	the	the	DET
ftr-497	1640	18	annual	annual	ADJ
ftr-497	1640	19	exclusion	exclusion	NOUN
ftr-497	1640	20	if	if	SCONJ
ftr-497	1640	21	made	make	VERB
ftr-497	1640	22	outright	outright	ADJ
ftr-497	1640	23	or	or	CCONJ
ftr-497	1640	24	to	to	ADP
ftr-497	1640	25	a	a	DET
ftr-497	1640	26	trust	trust	NOUN
ftr-497	1640	27	for	for	ADP
ftr-497	1640	28	one	one	NUM
ftr-497	1640	29	beneficiary	beneficiary	NOUN
ftr-497	1640	30	,	,	PUNCT
ftr-497	1640	31	the	the	DET
ftr-497	1640	32	terms	term	NOUN
ftr-497	1640	33	of	of	ADP
ftr-497	1640	34	which	which	PRON
ftr-497	1640	35	force	force	VERB
ftr-497	1640	36	the	the	DET
ftr-497	1640	37	property	property	NOUN
ftr-497	1640	38	to	to	PART
ftr-497	1640	39	be	be	AUX
ftr-497	1640	40	included	include	VERB
ftr-497	1640	41	in	in	ADP
ftr-497	1640	42	the	the	DET
ftr-497	1640	43	beneficiary	beneficiary	NOUN
ftr-497	1640	44	's	's	PART
ftr-497	1640	45	gross	gross	ADJ
ftr-497	1640	46	estate	estate	NOUN
ftr-497	1640	47	to	to	ADP
ftr-497	1640	48	the	the	DET
ftr-497	1640	49	extent	extent	NOUN
ftr-497	1640	50	it	it	PRON
ftr-497	1640	51	is	be	AUX
ftr-497	1640	52	not	not	PART
ftr-497	1640	53	distributed	distribute	VERB
ftr-497	1640	54	to	to	ADP
ftr-497	1640	55	or	or	CCONJ
ftr-497	1640	56	for	for	ADP
ftr-497	1640	57	the	the	DET
ftr-497	1640	58	benefit	benefit	NOUN
ftr-497	1640	59	of	of	ADP
ftr-497	1640	60	that	that	DET
ftr-497	1640	61	beneficiary.22	beneficiary.22	NOUN
ftr-497	1640	62	°	°	ADV
ftr-497	1640	63	third	third	ADJ
ftr-497	1640	64	,	,	PUNCT
ftr-497	1640	65	it	it	PRON
ftr-497	1640	66	could	could	AUX
ftr-497	1640	67	be	be	AUX
ftr-497	1640	68	altered	alter	VERB
ftr-497	1640	69	so	so	SCONJ
ftr-497	1640	70	that	that	SCONJ
ftr-497	1640	71	its	its	PRON
ftr-497	1640	72	requirements	requirement	NOUN
ftr-497	1640	73	can	can	AUX
ftr-497	1640	74	be	be	AUX
ftr-497	1640	75	satisfied	satisfied	ADJ
ftr-497	1640	76	only	only	ADV
ftr-497	1640	77	by	by	ADP
ftr-497	1640	78	outright	outright	ADJ
ftr-497	1640	79	transfers.22	transfers.22	NOUN
ftr-497	1640	80	'	'	PUNCT
ftr-497	1640	81	some	some	DET
ftr-497	1640	82	guidance	guidance	NOUN
ftr-497	1640	83	as	as	ADP
ftr-497	1640	84	to	to	ADP
ftr-497	1640	85	which	which	PRON
ftr-497	1640	86	is	be	AUX
ftr-497	1640	87	the	the	DET
ftr-497	1640	88	appropriate	appropriate	ADJ
ftr-497	1640	89	approach	approach	NOUN
ftr-497	1640	90	may	may	AUX
ftr-497	1640	91	be	be	AUX
ftr-497	1640	92	provided	provide	VERB
ftr-497	1640	93	by	by	ADP
ftr-497	1640	94	the	the	DET
ftr-497	1640	95	legislative	legislative	ADJ
ftr-497	1640	96	history	history	NOUN
ftr-497	1640	97	underlying	underlie	VERB
ftr-497	1640	98	the	the	DET
ftr-497	1640	99	present	present	ADJ
ftr-497	1640	100	interest	interest	NOUN
ftr-497	1640	101	requirement	requirement	NOUN
ftr-497	1640	102	.	.	PUNCT
ftr-497	1641	1	that	that	PRON
ftr-497	1641	2	history	history	NOUN
ftr-497	1641	3	states	state	VERB
ftr-497	1641	4	that	that	SCONJ
ftr-497	1641	5	the	the	DET
ftr-497	1641	6	present	present	ADJ
ftr-497	1641	7	interest	interest	NOUN
ftr-497	1641	8	requirement	requirement	NOUN
ftr-497	1641	9	was	be	AUX
ftr-497	1641	10	adopted	adopt	VERB
ftr-497	1641	11	to	to	PART
ftr-497	1641	12	simplify	simplify	VERB
ftr-497	1641	13	the	the	DET
ftr-497	1641	14	valuation	valuation	NOUN
ftr-497	1641	15	of	of	ADP
ftr-497	1641	16	interests	interest	NOUN
ftr-497	1641	17	as	as	ADP
ftr-497	1641	18	to	to	ADP
ftr-497	1641	19	which	which	PRON
ftr-497	1641	20	the	the	DET
ftr-497	1641	21	exclusion	exclusion	NOUN
ftr-497	1641	22	could	could	AUX
ftr-497	1641	23	be	be	AUX
ftr-497	1641	24	claimed.222	claimed.222	NOUN
ftr-497	1641	25	that	that	PRON
ftr-497	1641	26	is	be	AUX
ftr-497	1641	27	,	,	PUNCT
ftr-497	1641	28	the	the	DET
ftr-497	1641	29	present	present	ADJ
ftr-497	1641	30	interest	interest	NOUN
ftr-497	1641	31	requirement	requirement	NOUN
ftr-497	1641	32	prevented	prevent	VERB
ftr-497	1641	33	any	any	DET
ftr-497	1641	34	claim	claim	NOUN
ftr-497	1641	35	that	that	SCONJ
ftr-497	1641	36	the	the	DET
ftr-497	1641	37	annual	annual	ADJ
ftr-497	1641	38	exclusion	exclusion	NOUN
ftr-497	1641	39	applied	apply	VERB
ftr-497	1641	40	to	to	ADP
ftr-497	1641	41	remote	remote	VERB
ftr-497	1641	42	or	or	CCONJ
ftr-497	1641	43	contingent	contingent	VERB
ftr-497	1641	44	future	future	ADJ
ftr-497	1641	45	interests	interest	NOUN
ftr-497	1641	46	which	which	PRON
ftr-497	1641	47	are	be	AUX
ftr-497	1641	48	very	very	ADV
ftr-497	1641	49	difficult	difficult	ADJ
ftr-497	1641	50	to	to	PART
ftr-497	1641	51	value	value	VERB
ftr-497	1641	52	and	and	CCONJ
ftr-497	1641	53	the	the	DET
ftr-497	1641	54	donee	donee	NOUN
ftr-497	1641	55	of	of	ADP
ftr-497	1641	56	which	which	PRON
ftr-497	1641	57	is	be	AUX
ftr-497	1641	58	difficult	difficult	ADJ
ftr-497	1641	59	to	to	PART
ftr-497	1641	60	identify.223	identify.223	VERB
ftr-497	1641	61	if	if	SCONJ
ftr-497	1641	62	the	the	DET
ftr-497	1641	63	primary	primary	ADJ
ftr-497	1641	64	intent	intent	NOUN
ftr-497	1641	65	behind	behind	ADP
ftr-497	1641	66	the	the	DET
ftr-497	1641	67	present	present	ADJ
ftr-497	1641	68	interest	interest	NOUN
ftr-497	1641	69	requirement	requirement	NOUN
ftr-497	1641	70	was	be	AUX
ftr-497	1641	71	to	to	PART
ftr-497	1641	72	make	make	VERB
ftr-497	1641	73	valuation	valuation	NOUN
ftr-497	1641	74	of	of	ADP
ftr-497	1641	75	the	the	DET
ftr-497	1641	76	transferred	transfer	VERB
ftr-497	1641	77	interest	interest	NOUN
ftr-497	1641	78	easier	easy	ADJ
ftr-497	1641	79	,	,	PUNCT
ftr-497	1641	80	this	this	DET
ftr-497	1641	81	goal	goal	NOUN
ftr-497	1641	82	could	could	AUX
ftr-497	1641	83	be	be	AUX
ftr-497	1641	84	achieved	achieve	VERB
ftr-497	1641	85	by	by	ADP
ftr-497	1641	86	any	any	PRON
ftr-497	1641	87	of	of	ADP
ftr-497	1641	88	the	the	DET
ftr-497	1641	89	three	three	NUM
ftr-497	1641	90	approaches	approach	NOUN
ftr-497	1641	91	.	.	PUNCT
ftr-497	1642	1	for	for	ADP
ftr-497	1642	2	example	example	NOUN
ftr-497	1642	3	,	,	PUNCT
ftr-497	1642	4	if	if	SCONJ
ftr-497	1642	5	the	the	DET
ftr-497	1642	6	law	law	NOUN
ftr-497	1642	7	were	be	AUX
ftr-497	1642	8	changed	change	VERB
ftr-497	1642	9	and	and	CCONJ
ftr-497	1642	10	a	a	DET
ftr-497	1642	11	$	$	SYM
ftr-497	1642	12	20,000	20,000	NUM
ftr-497	1642	13	per	per	ADP
ftr-497	1642	14	donor	donor	NOUN
ftr-497	1642	15	cap	cap	NOUN
ftr-497	1642	16	were	be	AUX
ftr-497	1642	17	placed	place	VERB
ftr-497	1642	18	on	on	ADP
ftr-497	1642	19	the	the	DET
ftr-497	1642	20	annual	annual	ADJ
ftr-497	1642	21	exclusion	exclusion	NOUN
ftr-497	1642	22	,	,	PUNCT
ftr-497	1642	23	transfers	transfer	NOUN
ftr-497	1642	24	could	could	AUX
ftr-497	1642	25	d.c	d.c	PROPN
ftr-497	1642	26	.	.	PROPN
ftr-497	1642	27	code	code	PROPN
ftr-497	1642	28	ann	ann	PROPN
ftr-497	1642	29	.	.	PUNCT
ftr-497	1643	1	§	§	PROPN
ftr-497	1643	2	21	21	NUM
ftr-497	1643	3	-	-	SYM
ftr-497	1643	4	320	320	NUM
ftr-497	1643	5	(	(	PUNCT
ftr-497	1643	6	1992	1992	NUM
ftr-497	1643	7	)	)	PUNCT
ftr-497	1643	8	;	;	PUNCT
ftr-497	1643	9	la	la	PROPN
ftr-497	1643	10	.	.	PROPN
ftr-497	1643	11	rev	rev	PROPN
ftr-497	1643	12	.	.	PROPN
ftr-497	1643	13	stat	stat	PROPN
ftr-497	1643	14	.	.	PUNCT
ftr-497	1644	1	ann	ann	PROPN
ftr-497	1644	2	.	.	PUNCT
ftr-497	1645	1	§	§	PROPN
ftr-497	1645	2	770	770	NUM
ftr-497	1645	3	(	(	PUNCT
ftr-497	1645	4	west	west	NOUN
ftr-497	1645	5	1992	1992	NUM
ftr-497	1645	6	)	)	PUNCT
ftr-497	1645	7	;	;	PUNCT
ftr-497	1645	8	okla	okla	NOUN
ftr-497	1645	9	.	.	PUNCT
ftr-497	1646	1	stat	stat	PROPN
ftr-497	1646	2	.	.	PUNCT
ftr-497	1647	1	tit	tit	NOUN
ftr-497	1647	2	.	.	PUNCT
ftr-497	1648	1	58	58	NUM
ftr-497	1648	2	,	,	PUNCT
ftr-497	1648	3	§	§	PROPN
ftr-497	1648	4	1221	1221	NUM
ftr-497	1648	5	(	(	PUNCT
ftr-497	1648	6	1992	1992	NUM
ftr-497	1648	7	)	)	PUNCT
ftr-497	1648	8	;	;	PUNCT
ftr-497	1648	9	r.i	r.i	PROPN
ftr-497	1648	10	.	.	PROPN
ftr-497	1648	11	gen	gen	PROPN
ftr-497	1648	12	.	.	PROPN
ftr-497	1648	13	laws	law	NOUN
ftr-497	1648	14	§	§	PROPN
ftr-497	1648	15	18	18	NUM
ftr-497	1648	16	-	-	SYM
ftr-497	1648	17	7	7	NUM
ftr-497	1648	18	-	-	SYM
ftr-497	1648	19	21	21	NUM
ftr-497	1648	20	(	(	PUNCT
ftr-497	1648	21	1992	1992	NUM
ftr-497	1648	22	)	)	PUNCT
ftr-497	1648	23	.	.	PUNCT
ftr-497	1649	1	code	code	NOUN
ftr-497	1649	2	section	section	NOUN
ftr-497	1649	3	2503(c	2503(c	NUM
ftr-497	1649	4	)	)	PUNCT
ftr-497	1649	5	and	and	CCONJ
ftr-497	1649	6	its	its	PRON
ftr-497	1649	7	regulations	regulation	NOUN
ftr-497	1649	8	require	require	VERB
ftr-497	1649	9	that	that	SCONJ
ftr-497	1649	10	the	the	DET
ftr-497	1649	11	trust	trust	NOUN
ftr-497	1649	12	beneficiary	beneficiary	NOUN
ftr-497	1649	13	receive	receive	VERB
ftr-497	1649	14	all	all	DET
ftr-497	1649	15	remaining	remain	VERB
ftr-497	1649	16	trust	trust	NOUN
ftr-497	1649	17	property	property	NOUN
ftr-497	1649	18	upon	upon	SCONJ
ftr-497	1649	19	attaining	attain	VERB
ftr-497	1649	20	age	age	NOUN
ftr-497	1649	21	21	21	NUM
ftr-497	1649	22	.	.	PUNCT
ftr-497	1650	1	irc	irc	PROPN
ftr-497	1650	2	§	§	PROPN
ftr-497	1650	3	2503(c)(2)(a	2503(c)(2)(a	NUM
ftr-497	1650	4	)	)	PUNCT
ftr-497	1650	5	;	;	PUNCT
ftr-497	1650	6	regs	reg	NOUN
ftr-497	1650	7	.	.	PUNCT
ftr-497	1651	1	§	§	PROPN
ftr-497	1651	2	25.2503	25.2503	NUM
ftr-497	1651	3	-	-	SYM
ftr-497	1651	4	4(a)(2	4(a)(2	NUM
ftr-497	1651	5	)	)	PUNCT
ftr-497	1651	6	.	.	PUNCT
ftr-497	1652	1	regulations	regulation	NOUN
ftr-497	1652	2	section	section	NOUN
ftr-497	1652	3	25.2503	25.2503	NUM
ftr-497	1652	4	-	-	SYM
ftr-497	1652	5	4(b)(3	4(b)(3	NUM
ftr-497	1652	6	)	)	PUNCT
ftr-497	1652	7	permits	permit	VERB
ftr-497	1652	8	the	the	DET
ftr-497	1652	9	beneficiary	beneficiary	NOUN
ftr-497	1652	10	to	to	PART
ftr-497	1652	11	extend	extend	VERB
ftr-497	1652	12	the	the	DET
ftr-497	1652	13	trust	trust	NOUN
ftr-497	1652	14	,	,	PUNCT
ftr-497	1652	15	but	but	CCONJ
ftr-497	1652	16	nonetheless	nonetheless	ADV
ftr-497	1652	17	the	the	DET
ftr-497	1652	18	beneficiary	beneficiary	NOUN
ftr-497	1652	19	must	must	AUX
ftr-497	1652	20	have	have	VERB
ftr-497	1652	21	a	a	DET
ftr-497	1652	22	right	right	NOUN
ftr-497	1652	23	to	to	PART
ftr-497	1652	24	receive	receive	VERB
ftr-497	1652	25	the	the	DET
ftr-497	1652	26	trust	trust	NOUN
ftr-497	1652	27	property	property	NOUN
ftr-497	1652	28	at	at	ADP
ftr-497	1652	29	age	age	NOUN
ftr-497	1652	30	21	21	NUM
ftr-497	1652	31	.	.	PUNCT
ftr-497	1653	1	219	219	NUM
ftr-497	1653	2	.	.	PUNCT
ftr-497	1654	1	see	see	VERB
ftr-497	1654	2	supra	supra	PROPN
ftr-497	1654	3	notes	note	VERB
ftr-497	1654	4	111	111	NUM
ftr-497	1654	5	-	-	SYM
ftr-497	1654	6	112	112	NUM
ftr-497	1654	7	and	and	CCONJ
ftr-497	1654	8	accompanying	accompany	VERB
ftr-497	1654	9	text	text	NOUN
ftr-497	1654	10	.	.	PUNCT
ftr-497	1655	1	220	220	NUM
ftr-497	1655	2	.	.	PUNCT
ftr-497	1656	1	this	this	PRON
ftr-497	1656	2	was	be	AUX
ftr-497	1656	3	recommended	recommend	VERB
ftr-497	1656	4	in	in	ADP
ftr-497	1656	5	page	page	NOUN
ftr-497	1656	6	401	401	NUM
ftr-497	1656	7	of	of	ADP
ftr-497	1656	8	the	the	DET
ftr-497	1656	9	restructuring	restructuring	NOUN
ftr-497	1656	10	report	report	NOUN
ftr-497	1656	11	,	,	PUNCT
ftr-497	1656	12	supra	supra	PROPN
ftr-497	1656	13	note	note	NOUN
ftr-497	1656	14	171	171	NUM
ftr-497	1656	15	.	.	PUNCT
ftr-497	1657	1	221	221	NUM
ftr-497	1657	2	.	.	PUNCT
ftr-497	1658	1	implicitly	implicitly	ADV
ftr-497	1658	2	,	,	PUNCT
ftr-497	1658	3	this	this	PRON
ftr-497	1658	4	would	would	AUX
ftr-497	1658	5	eliminate	eliminate	VERB
ftr-497	1658	6	crummey	crummey	NOUN
ftr-497	1658	7	withdrawal	withdrawal	NOUN
ftr-497	1658	8	rights	right	NOUN
ftr-497	1658	9	as	as	ADP
ftr-497	1658	10	a	a	DET
ftr-497	1658	11	means	mean	NOUN
ftr-497	1658	12	for	for	ADP
ftr-497	1658	13	qualifying	qualify	VERB
ftr-497	1658	14	for	for	ADP
ftr-497	1658	15	the	the	DET
ftr-497	1658	16	exclusion	exclusion	NOUN
ftr-497	1658	17	.	.	PUNCT
ftr-497	1659	1	gutman	gutman	NOUN
ftr-497	1659	2	has	have	AUX
ftr-497	1659	3	proposed	propose	VERB
ftr-497	1659	4	that	that	SCONJ
ftr-497	1659	5	no	no	DET
ftr-497	1659	6	transfer	transfer	NOUN
ftr-497	1659	7	in	in	ADP
ftr-497	1659	8	trust	trust	NOUN
ftr-497	1659	9	qualify	qualify	VERB
ftr-497	1659	10	for	for	ADP
ftr-497	1659	11	the	the	DET
ftr-497	1659	12	annual	annual	ADJ
ftr-497	1659	13	exclusion	exclusion	NOUN
ftr-497	1659	14	.	.	PUNCT
ftr-497	1660	1	gutman	gutman	NOUN
ftr-497	1660	2	,	,	PUNCT
ftr-497	1660	3	supra	supra	PROPN
ftr-497	1660	4	note	note	PROPN
ftr-497	1660	5	170	170	NUM
ftr-497	1660	6	,	,	PUNCT
ftr-497	1660	7	at	at	ADP
ftr-497	1660	8	1245	1245	NUM
ftr-497	1660	9	.	.	PUNCT
ftr-497	1661	1	for	for	ADP
ftr-497	1661	2	reasons	reason	NOUN
ftr-497	1661	3	discussed	discuss	VERB
ftr-497	1661	4	above	above	ADV
ftr-497	1661	5	(	(	PUNCT
ftr-497	1661	6	see	see	VERB
ftr-497	1661	7	supra	supra	PROPN
ftr-497	1661	8	pp	pp	PROPN
ftr-497	1661	9	.	.	PUNCT
ftr-497	1662	1	415	415	NUM
ftr-497	1662	2	-	-	SYM
ftr-497	1662	3	16	16	NUM
ftr-497	1662	4	)	)	PUNCT
ftr-497	1662	5	,	,	PUNCT
ftr-497	1662	6	that	that	DET
ftr-497	1662	7	approach	approach	NOUN
ftr-497	1662	8	is	be	AUX
ftr-497	1662	9	too	too	ADV
ftr-497	1662	10	harsh	harsh	ADJ
ftr-497	1662	11	.	.	PUNCT
ftr-497	1663	1	222	222	NUM
ftr-497	1663	2	.	.	PUNCT
ftr-497	1664	1	s.	s.	PROPN
ftr-497	1664	2	rep	rep	PROPN
ftr-497	1664	3	.	.	PROPN
ftr-497	1665	1	no	no	PROPN
ftr-497	1665	2	.	.	NOUN
ftr-497	1666	1	665	665	NUM
ftr-497	1666	2	,	,	PUNCT
ftr-497	1666	3	72d	72d	NOUN
ftr-497	1666	4	cong	cong	PROPN
ftr-497	1666	5	.	.	PROPN
ftr-497	1666	6	,	,	PUNCT
ftr-497	1666	7	1st	1st	ADJ
ftr-497	1666	8	sess	sess	NOUN
ftr-497	1666	9	.	.	PUNCT
ftr-497	1667	1	41	41	NUM
ftr-497	1667	2	(	(	PUNCT
ftr-497	1667	3	1932	1932	NUM
ftr-497	1667	4	)	)	PUNCT
ftr-497	1667	5	,	,	PUNCT
ftr-497	1667	6	reprinted	reprint	VERB
ftr-497	1667	7	in	in	ADP
ftr-497	1667	8	1939	1939	NUM
ftr-497	1667	9	-	-	SYM
ftr-497	1667	10	1	1	NUM
ftr-497	1667	11	(	(	PUNCT
ftr-497	1667	12	part	part	NOUN
ftr-497	1667	13	2	2	NUM
ftr-497	1667	14	)	)	PUNCT
ftr-497	1667	15	c.b	c.b	PROPN
ftr-497	1667	16	.	.	PROPN
ftr-497	1667	17	496	496	NUM
ftr-497	1667	18	,	,	PUNCT
ftr-497	1667	19	525	525	NUM
ftr-497	1667	20	.	.	PUNCT
ftr-497	1667	21	223	223	NUM
ftr-497	1667	22	.	.	PUNCT
ftr-497	1668	1	i	i	PRON
ftr-497	1668	2	d.	d.	VERB
ftr-497	1669	1	[	[	X
ftr-497	1669	2	vol	vol	NOUN
ftr-497	1669	3	1:7	1:7	NUM
ftr-497	1669	4	should	should	AUX
ftr-497	1669	5	we	we	PRON
ftr-497	1669	6	give	give	VERB
ftr-497	1669	7	away	away	ADP
ftr-497	1669	8	the	the	DET
ftr-497	1669	9	annual	annual	ADJ
ftr-497	1669	10	erchsion	erchsion	NOUN
ftr-497	1669	11	?	?	PUNCT
ftr-497	1670	1	be	be	AUX
ftr-497	1670	2	made	make	VERB
ftr-497	1670	3	under	under	ADP
ftr-497	1670	4	the	the	DET
ftr-497	1670	5	annual	annual	ADJ
ftr-497	1670	6	exclusion	exclusion	NOUN
ftr-497	1670	7	without	without	ADP
ftr-497	1670	8	regard	regard	NOUN
ftr-497	1670	9	to	to	ADP
ftr-497	1670	10	whether	whether	SCONJ
ftr-497	1670	11	any	any	DET
ftr-497	1670	12	present	present	ADJ
ftr-497	1670	13	interest	interest	NOUN
ftr-497	1670	14	existed	exist	VERB
ftr-497	1670	15	in	in	ADP
ftr-497	1670	16	any	any	DET
ftr-497	1670	17	donee	donee	NOUN
ftr-497	1670	18	and	and	CCONJ
ftr-497	1670	19	without	without	ADP
ftr-497	1670	20	regard	regard	NOUN
ftr-497	1670	21	to	to	ADP
ftr-497	1670	22	how	how	SCONJ
ftr-497	1670	23	many	many	ADJ
ftr-497	1670	24	persons	person	NOUN
ftr-497	1670	25	shared	share	VERB
ftr-497	1670	26	an	an	DET
ftr-497	1670	27	interest	interest	NOUN
ftr-497	1670	28	in	in	ADP
ftr-497	1670	29	the	the	DET
ftr-497	1670	30	amount	amount	NOUN
ftr-497	1670	31	transferred	transfer	VERB
ftr-497	1670	32	,	,	PUNCT
ftr-497	1670	33	so	so	ADV
ftr-497	1670	34	long	long	ADV
ftr-497	1670	35	as	as	SCONJ
ftr-497	1670	36	the	the	DET
ftr-497	1670	37	donor	donor	NOUN
ftr-497	1670	38	retained	retain	VERB
ftr-497	1670	39	no	no	DET
ftr-497	1670	40	interest	interest	NOUN
ftr-497	1670	41	in	in	ADP
ftr-497	1670	42	the	the	DET
ftr-497	1670	43	transferred	transfer	VERB
ftr-497	1670	44	property	property	NOUN
ftr-497	1670	45	or	or	CCONJ
ftr-497	1670	46	any	any	DET
ftr-497	1670	47	such	such	ADJ
ftr-497	1670	48	retained	retain	VERB
ftr-497	1670	49	interest	interest	NOUN
ftr-497	1670	50	was	be	AUX
ftr-497	1670	51	disregarded	disregard	VERB
ftr-497	1670	52	in	in	ADP
ftr-497	1670	53	determining	determine	VERB
ftr-497	1670	54	how	how	SCONJ
ftr-497	1670	55	much	much	ADJ
ftr-497	1670	56	of	of	ADP
ftr-497	1670	57	the	the	DET
ftr-497	1670	58	exclusion	exclusion	NOUN
ftr-497	1670	59	the	the	DET
ftr-497	1670	60	gift	gift	NOUN
ftr-497	1670	61	consumed	consume	VERB
ftr-497	1670	62	.	.	PUNCT
ftr-497	1671	1	"	"	PUNCT
ftr-497	1671	2	of	of	ADP
ftr-497	1671	3	course	course	NOUN
ftr-497	1671	4	,	,	PUNCT
ftr-497	1671	5	this	this	PRON
ftr-497	1671	6	would	would	AUX
ftr-497	1671	7	entail	entail	VERB
ftr-497	1671	8	giving	give	VERB
ftr-497	1671	9	up	up	ADP
ftr-497	1671	10	a	a	DET
ftr-497	1671	11	per	per	ADP
ftr-497	1671	12	donee	donee	NOUN
ftr-497	1671	13	limit	limit	NOUN
ftr-497	1671	14	on	on	ADP
ftr-497	1671	15	the	the	DET
ftr-497	1671	16	exclusion	exclusion	NOUN
ftr-497	1671	17	.	.	PUNCT
ftr-497	1672	1	that	that	PRON
ftr-497	1672	2	is	be	AUX
ftr-497	1672	3	because	because	SCONJ
ftr-497	1672	4	without	without	ADP
ftr-497	1672	5	a	a	DET
ftr-497	1672	6	present	present	ADJ
ftr-497	1672	7	interest	interest	NOUN
ftr-497	1672	8	requirement	requirement	NOUN
ftr-497	1672	9	,	,	PUNCT
ftr-497	1672	10	as	as	ADP
ftr-497	1672	11	to	to	ADP
ftr-497	1672	12	many	many	ADJ
ftr-497	1672	13	transfers	transfer	NOUN
ftr-497	1672	14	in	in	ADP
ftr-497	1672	15	trust	trust	NOUN
ftr-497	1672	16	,	,	PUNCT
ftr-497	1672	17	numerous	numerous	ADJ
ftr-497	1672	18	assumptions	assumption	NOUN
ftr-497	1672	19	and	and	CCONJ
ftr-497	1672	20	calculations	calculation	NOUN
ftr-497	1672	21	would	would	AUX
ftr-497	1672	22	be	be	AUX
ftr-497	1672	23	necessary	necessary	ADJ
ftr-497	1672	24	to	to	PART
ftr-497	1672	25	value	value	VERB
ftr-497	1672	26	the	the	DET
ftr-497	1672	27	interest	interest	NOUN
ftr-497	1672	28	of	of	ADP
ftr-497	1672	29	each	each	DET
ftr-497	1672	30	trust	trust	NOUN
ftr-497	1672	31	beneficiary	beneficiary	NOUN
ftr-497	1672	32	.	.	PUNCT
ftr-497	1673	1	for	for	ADP
ftr-497	1673	2	example	example	NOUN
ftr-497	1673	3	,	,	PUNCT
ftr-497	1673	4	if	if	SCONJ
ftr-497	1673	5	a	a	DET
ftr-497	1673	6	trust	trust	NOUN
ftr-497	1673	7	receives	receive	VERB
ftr-497	1673	8	a	a	DET
ftr-497	1673	9	gift	gift	NOUN
ftr-497	1673	10	of	of	ADP
ftr-497	1673	11	$	$	SYM
ftr-497	1673	12	20,000	20,000	NUM
ftr-497	1673	13	,	,	PUNCT
ftr-497	1673	14	and	and	CCONJ
ftr-497	1673	15	the	the	DET
ftr-497	1673	16	trustee	trustee	NOUN
ftr-497	1673	17	is	be	AUX
ftr-497	1673	18	permitted	permit	VERB
ftr-497	1673	19	to	to	PART
ftr-497	1673	20	make	make	VERB
ftr-497	1673	21	discretionary	discretionary	ADJ
ftr-497	1673	22	distributions	distribution	NOUN
ftr-497	1673	23	of	of	ADP
ftr-497	1673	24	corpus	corpus	NOUN
ftr-497	1673	25	among	among	ADP
ftr-497	1673	26	multiple	multiple	ADJ
ftr-497	1673	27	beneficiaries	beneficiary	NOUN
ftr-497	1673	28	,	,	PUNCT
ftr-497	1673	29	valuing	value	VERB
ftr-497	1673	30	one	one	NUM
ftr-497	1673	31	beneficiary	beneficiary	NOUN
ftr-497	1673	32	's	's	PART
ftr-497	1673	33	interest	interest	NOUN
ftr-497	1673	34	would	would	AUX
ftr-497	1673	35	require	require	VERB
ftr-497	1673	36	numerous	numerous	ADJ
ftr-497	1673	37	assumptions	assumption	NOUN
ftr-497	1673	38	to	to	PART
ftr-497	1673	39	be	be	AUX
ftr-497	1673	40	made	make	VERB
ftr-497	1673	41	about	about	ADP
ftr-497	1673	42	the	the	DET
ftr-497	1673	43	value	value	NOUN
ftr-497	1673	44	of	of	ADP
ftr-497	1673	45	his	his	PRON
ftr-497	1673	46	or	or	CCONJ
ftr-497	1673	47	her	her	PRON
ftr-497	1673	48	interest	interest	NOUN
ftr-497	1673	49	.	.	PUNCT
ftr-497	1674	1	permitting	permit	VERB
ftr-497	1674	2	the	the	DET
ftr-497	1674	3	annual	annual	ADJ
ftr-497	1674	4	exclusion	exclusion	NOUN
ftr-497	1674	5	for	for	ADP
ftr-497	1674	6	transfers	transfer	NOUN
ftr-497	1674	7	in	in	ADP
ftr-497	1674	8	trust	trust	NOUN
ftr-497	1674	9	only	only	ADV
ftr-497	1674	10	if	if	SCONJ
ftr-497	1674	11	the	the	DET
ftr-497	1674	12	trust	trust	NOUN
ftr-497	1674	13	has	have	VERB
ftr-497	1674	14	a	a	DET
ftr-497	1674	15	single	single	ADJ
ftr-497	1674	16	beneficiary	beneficiary	NOUN
ftr-497	1674	17	and	and	CCONJ
ftr-497	1674	18	requires	require	VERB
ftr-497	1674	19	the	the	DET
ftr-497	1674	20	property	property	NOUN
ftr-497	1674	21	to	to	PART
ftr-497	1674	22	be	be	AUX
ftr-497	1674	23	included	include	VERB
ftr-497	1674	24	in	in	ADP
ftr-497	1674	25	the	the	DET
ftr-497	1674	26	beneficiary	beneficiary	NOUN
ftr-497	1674	27	's	's	PART
ftr-497	1674	28	gross	gross	ADJ
ftr-497	1674	29	estate	estate	NOUN
ftr-497	1674	30	to	to	ADP
ftr-497	1674	31	the	the	DET
ftr-497	1674	32	extent	extent	NOUN
ftr-497	1674	33	not	not	PART
ftr-497	1674	34	paid	pay	VERB
ftr-497	1674	35	to	to	ADP
ftr-497	1674	36	or	or	CCONJ
ftr-497	1674	37	for	for	ADP
ftr-497	1674	38	that	that	DET
ftr-497	1674	39	beneficiary	beneficiary	NOUN
ftr-497	1674	40	serves	serve	VERB
ftr-497	1674	41	the	the	DET
ftr-497	1674	42	goal	goal	NOUN
ftr-497	1674	43	of	of	ADP
ftr-497	1674	44	easy	easy	ADJ
ftr-497	1674	45	valuation	valuation	NOUN
ftr-497	1674	46	that	that	SCONJ
ftr-497	1674	47	the	the	DET
ftr-497	1674	48	present	present	ADJ
ftr-497	1674	49	interest	interest	NOUN
ftr-497	1674	50	requirement	requirement	NOUN
ftr-497	1674	51	was	be	AUX
ftr-497	1674	52	designed	design	VERB
ftr-497	1674	53	to	to	PART
ftr-497	1674	54	serve	serve	VERB
ftr-497	1674	55	.	.	PUNCT
ftr-497	1675	1	this	this	DET
ftr-497	1675	2	"	"	PUNCT
ftr-497	1675	3	vesting	vest	VERB
ftr-497	1675	4	"	"	PUNCT
ftr-497	1675	5	approach	approach	NOUN
ftr-497	1675	6	also	also	ADV
ftr-497	1675	7	permits	permit	VERB
ftr-497	1675	8	the	the	DET
ftr-497	1675	9	use	use	NOUN
ftr-497	1675	10	of	of	ADP
ftr-497	1675	11	both	both	CCONJ
ftr-497	1675	12	a	a	PRON
ftr-497	1675	13	per	per	ADP
ftr-497	1675	14	donee	donee	NOUN
ftr-497	1675	15	and	and	CCONJ
ftr-497	1675	16	a	a	DET
ftr-497	1675	17	per	per	ADP
ftr-497	1675	18	donor	donor	NOUN
ftr-497	1675	19	limitation	limitation	NOUN
ftr-497	1675	20	on	on	ADP
ftr-497	1675	21	the	the	DET
ftr-497	1675	22	exclusion	exclusion	NOUN
ftr-497	1675	23	.	.	PUNCT
ftr-497	1676	1	such	such	ADJ
ftr-497	1676	2	transfers	transfer	NOUN
ftr-497	1676	3	would	would	AUX
ftr-497	1676	4	be	be	AUX
ftr-497	1676	5	just	just	ADV
ftr-497	1676	6	as	as	ADV
ftr-497	1676	7	easy	easy	ADJ
ftr-497	1676	8	to	to	PART
ftr-497	1676	9	value	value	VERB
ftr-497	1676	10	as	as	ADP
ftr-497	1676	11	those	those	PRON
ftr-497	1676	12	made	make	VERB
ftr-497	1676	13	under	under	ADP
ftr-497	1676	14	a	a	DET
ftr-497	1676	15	per	per	X
ftr-497	1676	16	donor	donor	NOUN
ftr-497	1676	17	cap	cap	NOUN
ftr-497	1676	18	alone	alone	ADV
ftr-497	1676	19	.	.	PUNCT
ftr-497	1677	1	finally	finally	ADV
ftr-497	1677	2	,	,	PUNCT
ftr-497	1677	3	if	if	SCONJ
ftr-497	1677	4	only	only	ADV
ftr-497	1677	5	outright	outright	ADJ
ftr-497	1677	6	transfers	transfer	NOUN
ftr-497	1677	7	qualified	qualified	ADJ
ftr-497	1677	8	for	for	ADP
ftr-497	1677	9	the	the	DET
ftr-497	1677	10	annual	annual	ADJ
ftr-497	1677	11	exclusion	exclusion	NOUN
ftr-497	1677	12	,	,	PUNCT
ftr-497	1677	13	the	the	DET
ftr-497	1677	14	valuation	valuation	NOUN
ftr-497	1677	15	obviously	obviously	ADV
ftr-497	1677	16	would	would	AUX
ftr-497	1677	17	not	not	PART
ftr-497	1677	18	involve	involve	VERB
ftr-497	1677	19	calculating	calculate	VERB
ftr-497	1677	20	the	the	DET
ftr-497	1677	21	value	value	NOUN
ftr-497	1677	22	of	of	ADP
ftr-497	1677	23	the	the	DET
ftr-497	1677	24	interests	interest	NOUN
ftr-497	1677	25	of	of	ADP
ftr-497	1677	26	different	different	ADJ
ftr-497	1677	27	beneficiaries	beneficiary	NOUN
ftr-497	1677	28	,	,	PUNCT
ftr-497	1677	29	as	as	SCONJ
ftr-497	1677	30	there	there	PRON
ftr-497	1677	31	could	could	AUX
ftr-497	1677	32	never	never	ADV
ftr-497	1677	33	be	be	AUX
ftr-497	1677	34	more	more	ADJ
ftr-497	1677	35	than	than	ADP
ftr-497	1677	36	one	one	NUM
ftr-497	1677	37	recipient	recipient	NOUN
ftr-497	1677	38	of	of	ADP
ftr-497	1677	39	any	any	DET
ftr-497	1677	40	one	one	NUM
ftr-497	1677	41	gift	gift	NOUN
ftr-497	1677	42	.	.	PUNCT
ftr-497	1678	1	again	again	ADV
ftr-497	1678	2	,	,	PUNCT
ftr-497	1678	3	the	the	DET
ftr-497	1678	4	valuation	valuation	NOUN
ftr-497	1678	5	purpose	purpose	NOUN
ftr-497	1678	6	of	of	ADP
ftr-497	1678	7	the	the	DET
ftr-497	1678	8	present	present	ADJ
ftr-497	1678	9	interest	interest	NOUN
ftr-497	1678	10	requirement	requirement	NOUN
ftr-497	1678	11	would	would	AUX
ftr-497	1678	12	be	be	AUX
ftr-497	1678	13	served	serve	VERB
ftr-497	1678	14	.	.	PUNCT
ftr-497	1679	1	5	5	X
ftr-497	1679	2	.	.	X
ftr-497	1679	3	the	the	DET
ftr-497	1679	4	amount	amount	NOUN
ftr-497	1679	5	of	of	ADP
ftr-497	1679	6	the	the	DET
ftr-497	1679	7	annual	annual	ADJ
ftr-497	1679	8	ercusion	ercusion	NOUN
ftr-497	1679	9	for	for	ADP
ftr-497	1679	10	married	married	ADJ
ftr-497	1679	11	couples.-under	couples.-under	NOUN
ftr-497	1679	12	current	current	ADJ
ftr-497	1679	13	law	law	NOUN
ftr-497	1679	14	,	,	PUNCT
ftr-497	1679	15	each	each	DET
ftr-497	1679	16	member	member	NOUN
ftr-497	1679	17	of	of	ADP
ftr-497	1679	18	a	a	DET
ftr-497	1679	19	married	married	ADJ
ftr-497	1679	20	couple	couple	NOUN
ftr-497	1679	21	has	have	AUX
ftr-497	1679	22	available	available	ADJ
ftr-497	1679	23	a	a	DET
ftr-497	1679	24	full	full	ADJ
ftr-497	1679	25	annual	annual	ADJ
ftr-497	1679	26	exclusion	exclusion	NOUN
ftr-497	1679	27	.	.	PUNCT
ftr-497	1680	1	if	if	SCONJ
ftr-497	1680	2	a	a	PRON
ftr-497	1680	3	and	and	CCONJ
ftr-497	1680	4	b	b	NOUN
ftr-497	1680	5	are	be	AUX
ftr-497	1680	6	married	married	ADJ
ftr-497	1680	7	and	and	CCONJ
ftr-497	1680	8	a	a	PRON
ftr-497	1680	9	does	do	AUX
ftr-497	1680	10	not	not	PART
ftr-497	1680	11	have	have	VERB
ftr-497	1680	12	the	the	DET
ftr-497	1680	13	resourc6s	resourc6s	PROPN
ftr-497	1680	14	to	to	PART
ftr-497	1680	15	utilize	utilize	VERB
ftr-497	1680	16	the	the	DET
ftr-497	1680	17	annual	annual	ADJ
ftr-497	1680	18	exclusion	exclusion	NOUN
ftr-497	1680	19	,	,	PUNCT
ftr-497	1680	20	b	b	NOUN
ftr-497	1680	21	can	can	AUX
ftr-497	1680	22	make	make	VERB
ftr-497	1680	23	a	a	DET
ftr-497	1680	24	gift	gift	NOUN
ftr-497	1680	25	to	to	ADP
ftr-497	1680	26	a	a	DET
ftr-497	1680	27	third	third	ADJ
ftr-497	1680	28	person	person	NOUN
ftr-497	1680	29	of	of	ADP
ftr-497	1680	30	up	up	ADP
ftr-497	1680	31	to	to	PART
ftr-497	1680	32	twice	twice	DET
ftr-497	1680	33	the	the	DET
ftr-497	1680	34	amount	amount	NOUN
ftr-497	1680	35	of	of	ADP
ftr-497	1680	36	the	the	DET
ftr-497	1680	37	exclusion	exclusion	NOUN
ftr-497	1680	38	.	.	PUNCT
ftr-497	1681	1	if	if	SCONJ
ftr-497	1681	2	a	a	DET
ftr-497	1681	3	consents	consent	NOUN
ftr-497	1681	4	,	,	PUNCT
ftr-497	1681	5	the	the	DET
ftr-497	1681	6	gift	gift	NOUN
ftr-497	1681	7	will	will	AUX
ftr-497	1681	8	be	be	AUX
ftr-497	1681	9	treated	treat	VERB
ftr-497	1681	10	as	as	ADP
ftr-497	1681	11	using	use	VERB
ftr-497	1681	12	both	both	CCONJ
ftr-497	1681	13	a	a	PRON
ftr-497	1681	14	's	's	PART
ftr-497	1681	15	and	and	CCONJ
ftr-497	1681	16	b	b	NOUN
ftr-497	1681	17	's	's	PART
ftr-497	1681	18	exclusion.--5	exclusion.--5	VERB
ftr-497	1681	19	a	a	DET
ftr-497	1681	20	simple	simple	ADJ
ftr-497	1681	21	way	way	NOUN
ftr-497	1681	22	to	to	PART
ftr-497	1681	23	reduce	reduce	VERB
ftr-497	1681	24	the	the	DET
ftr-497	1681	25	power	power	NOUN
ftr-497	1681	26	of	of	ADP
ftr-497	1681	27	the	the	DET
ftr-497	1681	28	annual	annual	ADJ
ftr-497	1681	29	exclusion	exclusion	NOUN
ftr-497	1681	30	to	to	PART
ftr-497	1681	31	transfer	transfer	VERB
ftr-497	1681	32	wealth	wealth	NOUN
ftr-497	1681	33	is	be	AUX
ftr-497	1681	34	to	to	PART
ftr-497	1681	35	limit	limit	VERB
ftr-497	1681	36	each	each	DET
ftr-497	1681	37	member	member	NOUN
ftr-497	1681	38	of	of	ADP
ftr-497	1681	39	a	a	DET
ftr-497	1681	40	married	married	ADJ
ftr-497	1681	41	couple	couple	NOUN
ftr-497	1681	42	to	to	ADP
ftr-497	1681	43	an	an	DET
ftr-497	1681	44	annual	annual	ADJ
ftr-497	1681	45	exclusion	exclusion	NOUN
ftr-497	1681	46	224	224	NUM
ftr-497	1681	47	.	.	PUNCT
ftr-497	1682	1	there	there	PRON
ftr-497	1682	2	is	be	VERB
ftr-497	1682	3	already	already	ADV
ftr-497	1682	4	precedent	precedent	NOUN
ftr-497	1682	5	for	for	ADP
ftr-497	1682	6	ignoring	ignore	VERB
ftr-497	1682	7	the	the	DET
ftr-497	1682	8	value	value	NOUN
ftr-497	1682	9	of	of	ADP
ftr-497	1682	10	a	a	DET
ftr-497	1682	11	retained	retain	VERB
ftr-497	1682	12	interest	interest	NOUN
ftr-497	1682	13	when	when	SCONJ
ftr-497	1682	14	determining	determine	VERB
ftr-497	1682	15	the	the	DET
ftr-497	1682	16	value	value	NOUN
ftr-497	1682	17	of	of	ADP
ftr-497	1682	18	the	the	DET
ftr-497	1682	19	interest	interest	NOUN
ftr-497	1682	20	transferred	transfer	VERB
ftr-497	1682	21	.	.	PUNCT
ftr-497	1683	1	section	section	NOUN
ftr-497	1683	2	2701	2701	NUM
ftr-497	1683	3	deals	deal	NOUN
ftr-497	1683	4	with	with	ADP
ftr-497	1683	5	valuation	valuation	NOUN
ftr-497	1683	6	of	of	ADP
ftr-497	1683	7	equity	equity	NOUN
ftr-497	1683	8	interests	interest	NOUN
ftr-497	1683	9	and	and	CCONJ
ftr-497	1683	10	,	,	PUNCT
ftr-497	1683	11	sometimes	sometimes	ADV
ftr-497	1683	12	,	,	PUNCT
ftr-497	1683	13	in	in	ADP
ftr-497	1683	14	valuing	value	VERB
ftr-497	1683	15	a	a	DET
ftr-497	1683	16	business	business	NOUN
ftr-497	1683	17	interest	interest	NOUN
ftr-497	1683	18	given	give	VERB
ftr-497	1683	19	away	away	ADV
ftr-497	1683	20	.	.	PUNCT
ftr-497	1684	1	directs	direct	VERB
ftr-497	1684	2	that	that	SCONJ
ftr-497	1684	3	the	the	DET
ftr-497	1684	4	value	value	NOUN
ftr-497	1684	5	of	of	ADP
ftr-497	1684	6	an	an	DET
ftr-497	1684	7	interest	interest	NOUN
ftr-497	1684	8	retained	retain	VERB
ftr-497	1684	9	by	by	ADP
ftr-497	1684	10	the	the	DET
ftr-497	1684	11	transferor	transferor	NOUN
ftr-497	1684	12	in	in	ADP
ftr-497	1684	13	the	the	DET
ftr-497	1684	14	same	same	ADJ
ftr-497	1684	15	business	business	NOUN
ftr-497	1684	16	be	be	AUX
ftr-497	1684	17	ignored	ignore	VERB
ftr-497	1684	18	.	.	PUNCT
ftr-497	1685	1	section	section	NOUN
ftr-497	1685	2	2702	2702	NUM
ftr-497	1685	3	directs	direct	VERB
ftr-497	1685	4	that	that	SCONJ
ftr-497	1685	5	the	the	DET
ftr-497	1685	6	value	value	NOUN
ftr-497	1685	7	of	of	ADP
ftr-497	1685	8	income	income	NOUN
ftr-497	1685	9	interests	interest	NOUN
ftr-497	1685	10	retained	retain	VERB
ftr-497	1685	11	by	by	ADP
ftr-497	1685	12	transferors	transferor	NOUN
ftr-497	1685	13	of	of	ADP
ftr-497	1685	14	remainder	remainder	NOUN
ftr-497	1685	15	interests	interest	NOUN
ftr-497	1685	16	be	be	AUX
ftr-497	1685	17	ignored	ignore	VERB
ftr-497	1685	18	in	in	ADP
ftr-497	1685	19	valuing	value	VERB
ftr-497	1685	20	the	the	DET
ftr-497	1685	21	property	property	NOUN
ftr-497	1685	22	given	give	VERB
ftr-497	1685	23	away	away	ADP
ftr-497	1685	24	,	,	PUNCT
ftr-497	1685	25	with	with	ADP
ftr-497	1685	26	the	the	DET
ftr-497	1685	27	result	result	NOUN
ftr-497	1685	28	that	that	SCONJ
ftr-497	1685	29	the	the	DET
ftr-497	1685	30	transferor	transferor	NOUN
ftr-497	1685	31	can	can	AUX
ftr-497	1685	32	be	be	AUX
ftr-497	1685	33	taxed	tax	VERB
ftr-497	1685	34	as	as	SCONJ
ftr-497	1685	35	though	though	SCONJ
ftr-497	1685	36	the	the	DET
ftr-497	1685	37	gift	gift	NOUN
ftr-497	1685	38	was	be	AUX
ftr-497	1685	39	not	not	PART
ftr-497	1685	40	of	of	ADP
ftr-497	1685	41	only	only	ADV
ftr-497	1685	42	the	the	DET
ftr-497	1685	43	remainder	remainder	NOUN
ftr-497	1685	44	but	but	CCONJ
ftr-497	1685	45	of	of	ADP
ftr-497	1685	46	the	the	DET
ftr-497	1685	47	entire	entire	ADJ
ftr-497	1685	48	property	property	NOUN
ftr-497	1685	49	.	.	PUNCT
ftr-497	1686	1	225	225	NUM
ftr-497	1686	2	.	.	X
ftr-497	1687	1	see	see	VERB
ftr-497	1687	2	supra	supra	PROPN
ftr-497	1687	3	note	note	PROPN
ftr-497	1687	4	59	59	NUM
ftr-497	1687	5	and	and	CCONJ
ftr-497	1687	6	accompanying	accompany	VERB
ftr-497	1687	7	text	text	NOUN
ftr-497	1687	8	.	.	PUNCT
ftr-497	1688	1	19931	19931	NUM
ftr-497	1688	2	florida	florida	PROPN
ftr-497	1688	3	tax	tax	NOUN
ftr-497	1688	4	review	review	NOUN
ftr-497	1688	5	that	that	PRON
ftr-497	1688	6	is	be	AUX
ftr-497	1688	7	one	one	NUM
ftr-497	1688	8	-	-	PUNCT
ftr-497	1688	9	half	half	NOUN
ftr-497	1688	10	of	of	ADP
ftr-497	1688	11	the	the	DET
ftr-497	1688	12	exclusion	exclusion	NOUN
ftr-497	1688	13	available	available	ADJ
ftr-497	1688	14	to	to	ADP
ftr-497	1688	15	a	a	DET
ftr-497	1688	16	single	single	ADJ
ftr-497	1688	17	person	person	NOUN
ftr-497	1688	18	.	.	PUNCT
ftr-497	1689	1	although	although	SCONJ
ftr-497	1689	2	giftsplitting	giftsplitte	VERB
ftr-497	1689	3	by	by	ADP
ftr-497	1689	4	spouses	spouse	NOUN
ftr-497	1689	5	would	would	AUX
ftr-497	1689	6	still	still	ADV
ftr-497	1689	7	be	be	AUX
ftr-497	1689	8	permitted	permit	VERB
ftr-497	1689	9	under	under	ADP
ftr-497	1689	10	this	this	DET
ftr-497	1689	11	approach	approach	NOUN
ftr-497	1689	12	,	,	PUNCT
ftr-497	1689	13	the	the	DET
ftr-497	1689	14	total	total	ADJ
ftr-497	1689	15	amount	amount	NOUN
ftr-497	1689	16	a	a	DET
ftr-497	1689	17	married	married	ADJ
ftr-497	1689	18	couple	couple	NOUN
ftr-497	1689	19	could	could	AUX
ftr-497	1689	20	give	give	VERB
ftr-497	1689	21	any	any	DET
ftr-497	1689	22	one	one	NUM
ftr-497	1689	23	donee	donee	NOUN
ftr-497	1689	24	would	would	AUX
ftr-497	1689	25	be	be	AUX
ftr-497	1689	26	limited	limit	VERB
ftr-497	1689	27	to	to	ADP
ftr-497	1689	28	the	the	DET
ftr-497	1689	29	amount	amount	NOUN
ftr-497	1689	30	a	a	DET
ftr-497	1689	31	single	single	ADJ
ftr-497	1689	32	person	person	NOUN
ftr-497	1689	33	could	could	AUX
ftr-497	1689	34	give	give	VERB
ftr-497	1689	35	that	that	DET
ftr-497	1689	36	donee	donee	NOUN
ftr-497	1689	37	.	.	PUNCT
ftr-497	1690	1	6	6	X
ftr-497	1690	2	.	.	X
ftr-497	1690	3	gift	gift	NOUN
ftr-497	1690	4	tax	tax	NOUN
ftr-497	1690	5	reporting.-an	reporting.-an	ADP
ftr-497	1690	6	additional	additional	ADJ
ftr-497	1690	7	change	change	NOUN
ftr-497	1690	8	that	that	PRON
ftr-497	1690	9	could	could	AUX
ftr-497	1690	10	be	be	AUX
ftr-497	1690	11	made	make	VERB
ftr-497	1690	12	to	to	PART
ftr-497	1690	13	help	help	VERB
ftr-497	1690	14	control	control	VERB
ftr-497	1690	15	the	the	DET
ftr-497	1690	16	use	use	NOUN
ftr-497	1690	17	of	of	ADP
ftr-497	1690	18	the	the	DET
ftr-497	1690	19	annual	annual	ADJ
ftr-497	1690	20	exclusion	exclusion	NOUN
ftr-497	1690	21	would	would	AUX
ftr-497	1690	22	be	be	AUX
ftr-497	1690	23	to	to	PART
ftr-497	1690	24	revise	revise	VERB
ftr-497	1690	25	the	the	DET
ftr-497	1690	26	gift	gift	NOUN
ftr-497	1690	27	tax	tax	NOUN
ftr-497	1690	28	forms	form	NOUN
ftr-497	1690	29	and	and	CCONJ
ftr-497	1690	30	directions	direction	NOUN
ftr-497	1690	31	to	to	PART
ftr-497	1690	32	make	make	VERB
ftr-497	1690	33	it	it	PRON
ftr-497	1690	34	clear	clear	ADJ
ftr-497	1690	35	that	that	SCONJ
ftr-497	1690	36	all	all	DET
ftr-497	1690	37	gifts	gift	NOUN
ftr-497	1690	38	reduce	reduce	VERB
ftr-497	1690	39	the	the	DET
ftr-497	1690	40	exclusion	exclusion	NOUN
ftr-497	1690	41	.	.	PUNCT
ftr-497	1691	1	a	a	DET
ftr-497	1691	2	reference	reference	NOUN
ftr-497	1691	3	to	to	ADP
ftr-497	1691	4	the	the	DET
ftr-497	1691	5	gift	gift	NOUN
ftr-497	1691	6	tax	tax	NOUN
ftr-497	1691	7	reporting	reporting	NOUN
ftr-497	1691	8	requirements	requirement	NOUN
ftr-497	1691	9	could	could	AUX
ftr-497	1691	10	also	also	ADV
ftr-497	1691	11	be	be	AUX
ftr-497	1691	12	included	include	VERB
ftr-497	1691	13	in	in	ADP
ftr-497	1691	14	the	the	DET
ftr-497	1691	15	income	income	NOUN
ftr-497	1691	16	tax	tax	NOUN
ftr-497	1691	17	return	return	NOUN
ftr-497	1691	18	and	and	CCONJ
ftr-497	1691	19	its	its	PRON
ftr-497	1691	20	directions	direction	NOUN
ftr-497	1691	21	,	,	PUNCT
ftr-497	1691	22	explaining	explain	VERB
ftr-497	1691	23	that	that	SCONJ
ftr-497	1691	24	the	the	DET
ftr-497	1691	25	annual	annual	ADJ
ftr-497	1691	26	exclusion	exclusion	NOUN
ftr-497	1691	27	is	be	AUX
ftr-497	1691	28	available	available	ADJ
ftr-497	1691	29	but	but	CCONJ
ftr-497	1691	30	also	also	ADV
ftr-497	1691	31	explaining	explain	VERB
ftr-497	1691	32	that	that	SCONJ
ftr-497	1691	33	all	all	DET
ftr-497	1691	34	gifts	gift	NOUN
ftr-497	1691	35	,	,	PUNCT
ftr-497	1691	36	including	include	VERB
ftr-497	1691	37	those	those	PRON
ftr-497	1691	38	for	for	ADP
ftr-497	1691	39	birthdays	birthday	NOUN
ftr-497	1691	40	,	,	PUNCT
ftr-497	1691	41	holidays	holiday	NOUN
ftr-497	1691	42	,	,	PUNCT
ftr-497	1691	43	weddings	wedding	NOUN
ftr-497	1691	44	,	,	PUNCT
ftr-497	1691	45	graduations	graduation	NOUN
ftr-497	1691	46	and	and	CCONJ
ftr-497	1691	47	all	all	DET
ftr-497	1691	48	such	such	ADJ
ftr-497	1691	49	events	event	NOUN
ftr-497	1691	50	,	,	PUNCT
ftr-497	1691	51	use	use	VERB
ftr-497	1691	52	up	up	ADP
ftr-497	1691	53	the	the	DET
ftr-497	1691	54	exclusion	exclusion	NOUN
ftr-497	1691	55	.	.	PUNCT
ftr-497	1692	1	f.	f.	PROPN
ftr-497	1692	2	implementing	implement	VERB
ftr-497	1692	3	the	the	DET
ftr-497	1692	4	most	most	ADV
ftr-497	1692	5	effective	effective	ADJ
ftr-497	1692	6	and	and	CCONJ
ftr-497	1692	7	administrable	administrable	ADJ
ftr-497	1692	8	modifications	modification	NOUN
ftr-497	1692	9	to	to	PART
ftr-497	1692	10	address	address	VERB
ftr-497	1692	11	the	the	DET
ftr-497	1692	12	problems	problem	NOUN
ftr-497	1692	13	of	of	ADP
ftr-497	1692	14	the	the	DET
ftr-497	1692	15	current	current	ADJ
ftr-497	1692	16	annual	annual	ADJ
ftr-497	1692	17	exclusion	exclusion	NOUN
ftr-497	1692	18	1	1	NUM
ftr-497	1692	19	.	.	PUNCT
ftr-497	1693	1	choosing	choose	VERB
ftr-497	1693	2	among	among	ADP
ftr-497	1693	3	the	the	DET
ftr-497	1693	4	most	most	ADV
ftr-497	1693	5	direct	direct	ADJ
ftr-497	1693	6	modifications.-of	modifications.-of	DET
ftr-497	1693	7	the	the	DET
ftr-497	1693	8	six	six	NUM
ftr-497	1693	9	possible	possible	ADJ
ftr-497	1693	10	changes	change	NOUN
ftr-497	1693	11	discussed	discuss	VERB
ftr-497	1693	12	above	above	ADV
ftr-497	1693	13	,	,	PUNCT
ftr-497	1693	14	those	those	PRON
ftr-497	1693	15	that	that	PRON
ftr-497	1693	16	would	would	AUX
ftr-497	1693	17	most	most	ADV
ftr-497	1693	18	directly	directly	ADV
ftr-497	1693	19	affect	affect	VERB
ftr-497	1693	20	the	the	DET
ftr-497	1693	21	annual	annual	ADJ
ftr-497	1693	22	exclusion	exclusion	NOUN
ftr-497	1693	23	are	be	AUX
ftr-497	1693	24	:	:	PUNCT
ftr-497	1693	25	(	(	PUNCT
ftr-497	1693	26	i	i	NOUN
ftr-497	1693	27	)	)	PUNCT
ftr-497	1693	28	reducing	reduce	VERB
ftr-497	1693	29	the	the	DET
ftr-497	1693	30	per	per	ADP
ftr-497	1693	31	donee	donee	NOUN
ftr-497	1693	32	limitation	limitation	NOUN
ftr-497	1693	33	in	in	ADP
ftr-497	1693	34	all	all	DET
ftr-497	1693	35	cases	case	NOUN
ftr-497	1693	36	(	(	PUNCT
ftr-497	1693	37	the	the	DET
ftr-497	1693	38	"	"	PUNCT
ftr-497	1693	39	per	per	ADP
ftr-497	1693	40	donee	donee	NOUN
ftr-497	1693	41	"	"	PUNCT
ftr-497	1693	42	model	model	NOUN
ftr-497	1693	43	)	)	PUNCT
ftr-497	1693	44	;	;	PUNCT
ftr-497	1693	45	(	(	PUNCT
ftr-497	1693	46	ii	ii	NOUN
ftr-497	1693	47	)	)	PUNCT
ftr-497	1693	48	limiting	limit	VERB
ftr-497	1693	49	the	the	DET
ftr-497	1693	50	exclusion	exclusion	NOUN
ftr-497	1693	51	on	on	ADP
ftr-497	1693	52	a	a	DET
ftr-497	1693	53	per	per	X
ftr-497	1693	54	donor	donor	NOUN
ftr-497	1693	55	basis	basis	NOUN
ftr-497	1693	56	(	(	PUNCT
ftr-497	1693	57	the	the	DET
ftr-497	1693	58	"	"	PUNCT
ftr-497	1693	59	per	per	ADP
ftr-497	1693	60	donor	donor	NOUN
ftr-497	1693	61	"	"	PUNCT
ftr-497	1693	62	model	model	NOUN
ftr-497	1693	63	)	)	PUNCT
ftr-497	1693	64	;	;	PUNCT
ftr-497	1693	65	and	and	CCONJ
ftr-497	1693	66	(	(	PUNCT
ftr-497	1693	67	iii	iii	X
ftr-497	1693	68	)	)	PUNCT
ftr-497	1693	69	reducing	reduce	VERB
ftr-497	1693	70	the	the	DET
ftr-497	1693	71	annual	annual	ADJ
ftr-497	1693	72	exclusion	exclusion	NOUN
ftr-497	1693	73	based	base	VERB
ftr-497	1693	74	on	on	ADP
ftr-497	1693	75	cumulative	cumulative	ADJ
ftr-497	1693	76	use	use	NOUN
ftr-497	1693	77	made	make	VERB
ftr-497	1693	78	thereof	thereof	ADV
ftr-497	1693	79	(	(	PUNCT
ftr-497	1693	80	the	the	DET
ftr-497	1693	81	"	"	PUNCT
ftr-497	1693	82	cumulative	cumulative	ADJ
ftr-497	1693	83	use	use	NOUN
ftr-497	1693	84	"	"	PUNCT
ftr-497	1693	85	model	model	NOUN
ftr-497	1693	86	)	)	PUNCT
ftr-497	1693	87	.	.	PUNCT
ftr-497	1694	1	because	because	SCONJ
ftr-497	1694	2	these	these	DET
ftr-497	1694	3	possible	possible	ADJ
ftr-497	1694	4	changes	change	NOUN
ftr-497	1694	5	have	have	VERB
ftr-497	1694	6	the	the	DET
ftr-497	1694	7	greatest	great	ADJ
ftr-497	1694	8	potential	potential	ADJ
ftr-497	1694	9	impact	impact	NOUN
ftr-497	1694	10	on	on	ADP
ftr-497	1694	11	the	the	DET
ftr-497	1694	12	exclusion	exclusion	NOUN
ftr-497	1694	13	their	their	PRON
ftr-497	1694	14	relative	relative	ADJ
ftr-497	1694	15	merits	merit	NOUN
ftr-497	1694	16	are	be	AUX
ftr-497	1694	17	discussed	discuss	VERB
ftr-497	1694	18	first	first	ADV
ftr-497	1694	19	.	.	PUNCT
ftr-497	1695	1	thereafter	thereafter	ADV
ftr-497	1695	2	,	,	PUNCT
ftr-497	1695	3	the	the	DET
ftr-497	1695	4	other	other	ADJ
ftr-497	1695	5	three	three	NUM
ftr-497	1695	6	proposed	propose	VERB
ftr-497	1695	7	modifications	modification	NOUN
ftr-497	1695	8	are	be	AUX
ftr-497	1695	9	discussed	discuss	VERB
ftr-497	1695	10	and	and	CCONJ
ftr-497	1695	11	suggestions	suggestion	NOUN
ftr-497	1695	12	made	make	VERB
ftr-497	1695	13	as	as	ADP
ftr-497	1695	14	to	to	ADP
ftr-497	1695	15	which	which	PRON
ftr-497	1695	16	of	of	ADP
ftr-497	1695	17	them	they	PRON
ftr-497	1695	18	to	to	PART
ftr-497	1695	19	implement	implement	VERB
ftr-497	1695	20	.	.	PUNCT
ftr-497	1696	1	each	each	PRON
ftr-497	1696	2	of	of	ADP
ftr-497	1696	3	these	these	DET
ftr-497	1696	4	possible	possible	ADJ
ftr-497	1696	5	modifications	modification	NOUN
ftr-497	1696	6	has	have	VERB
ftr-497	1696	7	its	its	PRON
ftr-497	1696	8	strengths	strength	NOUN
ftr-497	1696	9	and	and	CCONJ
ftr-497	1696	10	weaknesses	weakness	NOUN
ftr-497	1696	11	when	when	SCONJ
ftr-497	1696	12	adjudged	adjudge	VERB
ftr-497	1696	13	against	against	ADP
ftr-497	1696	14	the	the	DET
ftr-497	1696	15	goals	goal	NOUN
ftr-497	1696	16	earlier	early	ADV
ftr-497	1696	17	identified	identify	VERB
ftr-497	1696	18	for	for	ADP
ftr-497	1696	19	any	any	DET
ftr-497	1696	20	changes	change	NOUN
ftr-497	1696	21	to	to	ADP
ftr-497	1696	22	the	the	DET
ftr-497	1696	23	annual	annual	ADJ
ftr-497	1696	24	exclusion	exclusion	NOUN
ftr-497	1696	25	.	.	PUNCT
ftr-497	1697	1	226	226	NUM
ftr-497	1697	2	the	the	DET
ftr-497	1697	3	per	per	ADP
ftr-497	1697	4	donee	donee	NOUN
ftr-497	1697	5	and	and	CCONJ
ftr-497	1697	6	cumulative	cumulative	ADJ
ftr-497	1697	7	use	use	NOUN
ftr-497	1697	8	models	model	NOUN
ftr-497	1697	9	would	would	AUX
ftr-497	1697	10	cause	cause	VERB
ftr-497	1697	11	all	all	DET
ftr-497	1697	12	taxpayers	taxpayer	NOUN
ftr-497	1697	13	making	make	VERB
ftr-497	1697	14	gifts	gift	NOUN
ftr-497	1697	15	in	in	ADP
ftr-497	1697	16	excess	excess	NOUN
ftr-497	1697	17	of	of	ADP
ftr-497	1697	18	$	$	SYM
ftr-497	1697	19	5,000227	5,000227	NUM
ftr-497	1697	20	to	to	ADP
ftr-497	1697	21	any	any	DET
ftr-497	1697	22	one	one	NUM
ftr-497	1697	23	donee	donee	NOUN
ftr-497	1697	24	to	to	PART
ftr-497	1697	25	have	have	VERB
ftr-497	1697	26	226	226	NUM
ftr-497	1697	27	.	.	PUNCT
ftr-497	1698	1	see	see	VERB
ftr-497	1698	2	supra	supra	PROPN
ftr-497	1698	3	p.	p.	PROPN
ftr-497	1698	4	408	408	NUM
ftr-497	1698	5	.	.	PUNCT
ftr-497	1699	1	one	one	NUM
ftr-497	1699	2	of	of	ADP
ftr-497	1699	3	the	the	DET
ftr-497	1699	4	persons	person	NOUN
ftr-497	1699	5	who	who	PRON
ftr-497	1699	6	commented	comment	VERB
ftr-497	1699	7	on	on	ADP
ftr-497	1699	8	this	this	DET
ftr-497	1699	9	article	article	NOUN
ftr-497	1699	10	pointed	point	VERB
ftr-497	1699	11	out	out	ADP
ftr-497	1699	12	that	that	SCONJ
ftr-497	1699	13	transfers	transfer	NOUN
ftr-497	1699	14	under	under	ADP
ftr-497	1699	15	the	the	DET
ftr-497	1699	16	annual	annual	ADJ
ftr-497	1699	17	exclusion	exclusion	NOUN
ftr-497	1699	18	(	(	PUNCT
ftr-497	1699	19	or	or	CCONJ
ftr-497	1699	20	even	even	ADV
ftr-497	1699	21	larger	large	ADJ
ftr-497	1699	22	gifts	gift	NOUN
ftr-497	1699	23	)	)	PUNCT
ftr-497	1699	24	could	could	AUX
ftr-497	1699	25	be	be	AUX
ftr-497	1699	26	viewed	view	VERB
ftr-497	1699	27	as	as	ADP
ftr-497	1699	28	transfers	transfer	NOUN
ftr-497	1699	29	that	that	PRON
ftr-497	1699	30	help	help	AUX
ftr-497	1699	31	break	break	VERB
ftr-497	1699	32	up	up	ADP
ftr-497	1699	33	concentrations	concentration	NOUN
ftr-497	1699	34	of	of	ADP
ftr-497	1699	35	wealth	wealth	NOUN
ftr-497	1699	36	,	,	PUNCT
ftr-497	1699	37	and	and	CCONJ
ftr-497	1699	38	,	,	PUNCT
ftr-497	1699	39	thus	thus	ADV
ftr-497	1699	40	,	,	PUNCT
ftr-497	1699	41	should	should	AUX
ftr-497	1699	42	be	be	AUX
ftr-497	1699	43	encouraged	encourage	VERB
ftr-497	1699	44	rather	rather	ADV
ftr-497	1699	45	than	than	ADP
ftr-497	1699	46	discouraged	discouraged	ADJ
ftr-497	1699	47	or	or	CCONJ
ftr-497	1699	48	taxed	tax	VERB
ftr-497	1699	49	.	.	PUNCT
ftr-497	1700	1	obviously	obviously	ADV
ftr-497	1700	2	,	,	PUNCT
ftr-497	1700	3	this	this	DET
ftr-497	1700	4	approach	approach	NOUN
ftr-497	1700	5	is	be	AUX
ftr-497	1700	6	inconsistent	inconsistent	ADJ
ftr-497	1700	7	with	with	ADP
ftr-497	1700	8	the	the	DET
ftr-497	1700	9	revenue	revenue	NOUN
ftr-497	1700	10	raising	raise	VERB
ftr-497	1700	11	purpose	purpose	NOUN
ftr-497	1700	12	of	of	ADP
ftr-497	1700	13	the	the	DET
ftr-497	1700	14	transfer	transfer	NOUN
ftr-497	1700	15	tax	tax	NOUN
ftr-497	1700	16	system	system	NOUN
ftr-497	1700	17	and	and	CCONJ
ftr-497	1700	18	could	could	AUX
ftr-497	1700	19	be	be	AUX
ftr-497	1700	20	rejected	reject	VERB
ftr-497	1700	21	on	on	ADP
ftr-497	1700	22	that	that	DET
ftr-497	1700	23	basis	basis	NOUN
ftr-497	1700	24	.	.	PUNCT
ftr-497	1701	1	however	however	ADV
ftr-497	1701	2	,	,	PUNCT
ftr-497	1701	3	there	there	PRON
ftr-497	1701	4	is	be	VERB
ftr-497	1701	5	also	also	ADV
ftr-497	1701	6	a	a	DET
ftr-497	1701	7	policy	policy	NOUN
ftr-497	1701	8	basis	basis	NOUN
ftr-497	1701	9	for	for	ADP
ftr-497	1701	10	rejecting	reject	VERB
ftr-497	1701	11	that	that	DET
ftr-497	1701	12	approach	approach	NOUN
ftr-497	1701	13	.	.	PUNCT
ftr-497	1702	1	the	the	DET
ftr-497	1702	2	justification	justification	NOUN
ftr-497	1702	3	for	for	ADP
ftr-497	1702	4	taxing	tax	VERB
ftr-497	1702	5	concentrations	concentration	NOUN
ftr-497	1702	6	of	of	ADP
ftr-497	1702	7	wealth	wealth	NOUN
ftr-497	1702	8	as	as	SCONJ
ftr-497	1702	9	they	they	PRON
ftr-497	1702	10	are	be	AUX
ftr-497	1702	11	transferred	transfer	VERB
ftr-497	1702	12	from	from	ADP
ftr-497	1702	13	the	the	DET
ftr-497	1702	14	owner	owner	NOUN
ftr-497	1702	15	is	be	AUX
ftr-497	1702	16	to	to	PART
ftr-497	1702	17	support	support	VERB
ftr-497	1702	18	the	the	DET
ftr-497	1702	19	progressivity	progressivity	NOUN
ftr-497	1702	20	of	of	ADP
ftr-497	1702	21	the	the	DET
ftr-497	1702	22	income	income	NOUN
ftr-497	1702	23	tax	tax	NOUN
ftr-497	1702	24	system	system	NOUN
ftr-497	1702	25	.	.	PUNCT
ftr-497	1703	1	gutman	gutman	NOUN
ftr-497	1703	2	,	,	PUNCT
ftr-497	1703	3	supra	supra	PROPN
ftr-497	1703	4	note	note	PROPN
ftr-497	1703	5	170	170	NUM
ftr-497	1703	6	,	,	PUNCT
ftr-497	1703	7	at	at	ADP
ftr-497	1703	8	1212	1212	NUM
ftr-497	1703	9	-	-	SYM
ftr-497	1703	10	16	16	NUM
ftr-497	1703	11	.	.	PUNCT
ftr-497	1704	1	by	by	ADP
ftr-497	1704	2	permitting	permit	VERB
ftr-497	1704	3	gifts	gift	NOUN
ftr-497	1704	4	to	to	PART
ftr-497	1704	5	break	break	VERB
ftr-497	1704	6	up	up	ADP
ftr-497	1704	7	the	the	DET
ftr-497	1704	8	wealth	wealth	NOUN
ftr-497	1704	9	without	without	ADP
ftr-497	1704	10	it	it	PRON
ftr-497	1704	11	being	be	AUX
ftr-497	1704	12	taxed	tax	VERB
ftr-497	1704	13	,	,	PUNCT
ftr-497	1704	14	this	this	DET
ftr-497	1704	15	progressivity	progressivity	NOUN
ftr-497	1704	16	function	function	NOUN
ftr-497	1704	17	is	be	AUX
ftr-497	1704	18	compromised	compromise	VERB
ftr-497	1704	19	.	.	PUNCT
ftr-497	1705	1	227	227	NUM
ftr-497	1705	2	.	.	PUNCT
ftr-497	1706	1	the	the	DET
ftr-497	1706	2	$	$	SYM
ftr-497	1706	3	5,000	5,000	NUM
ftr-497	1706	4	amount	amount	NOUN
ftr-497	1706	5	has	have	VERB
ftr-497	1706	6	no	no	DET
ftr-497	1706	7	magical	magical	ADJ
ftr-497	1706	8	qualities	quality	NOUN
ftr-497	1706	9	,	,	PUNCT
ftr-497	1706	10	other	other	ADJ
ftr-497	1706	11	than	than	ADP
ftr-497	1706	12	the	the	DET
ftr-497	1706	13	fact	fact	NOUN
ftr-497	1706	14	that	that	SCONJ
ftr-497	1706	15	it	it	PRON
ftr-497	1706	16	represents	represent	VERB
ftr-497	1706	17	a	a	DET
ftr-497	1706	18	substantial	substantial	ADJ
ftr-497	1706	19	reduction	reduction	NOUN
ftr-497	1706	20	in	in	ADP
ftr-497	1706	21	the	the	DET
ftr-497	1706	22	current	current	ADJ
ftr-497	1706	23	level	level	NOUN
ftr-497	1706	24	of	of	ADP
ftr-497	1706	25	the	the	DET
ftr-497	1706	26	exclusion	exclusion	NOUN
ftr-497	1706	27	.	.	PUNCT
ftr-497	1707	1	the	the	DET
ftr-497	1707	2	amount	amount	NOUN
ftr-497	1707	3	selected	select	VERB
ftr-497	1707	4	should	should	AUX
ftr-497	1707	5	be	be	AUX
ftr-497	1707	6	determined	determine	VERB
ftr-497	1707	7	by	by	ADP
ftr-497	1707	8	studying	study	VERB
ftr-497	1707	9	the	the	DET
ftr-497	1707	10	incidental	incidental	ADJ
ftr-497	1707	11	gift	gift	NOUN
ftr-497	1707	12	level	level	NOUN
ftr-497	1707	13	of	of	ADP
ftr-497	1707	14	those	those	DET
ftr-497	1707	15	congress	congress	PROPN
ftr-497	1707	16	has	have	AUX
ftr-497	1707	17	chosen	choose	VERB
ftr-497	1707	18	to	to	PART
ftr-497	1707	19	exempt	exempt	VERB
ftr-497	1707	20	from	from	ADP
ftr-497	1707	21	the	the	DET
ftr-497	1707	22	transfer	transfer	NOUN
ftr-497	1707	23	tax	tax	NOUN
ftr-497	1707	24	system	system	NOUN
ftr-497	1707	25	through	through	ADP
ftr-497	1707	26	the	the	DET
ftr-497	1707	27	unified	unified	ADJ
ftr-497	1707	28	credit	credit	NOUN
ftr-497	1707	29	.	.	PUNCT
ftr-497	1708	1	[	[	X
ftr-497	1708	2	vol	vol	NOUN
ftr-497	1708	3	1:7	1:7	NUM
ftr-497	1708	4	should	should	AUX
ftr-497	1708	5	we	we	PRON
ftr-497	1708	6	give	give	VERB
ftr-497	1708	7	away	away	ADP
ftr-497	1708	8	the	the	DET
ftr-497	1708	9	annual	annual	ADJ
ftr-497	1708	10	erclusion	erclusion	NOUN
ftr-497	1708	11	?	?	PUNCT
ftr-497	1709	1	to	to	PART
ftr-497	1709	2	report	report	VERB
ftr-497	1709	3	those	those	DET
ftr-497	1709	4	gifts	gift	NOUN
ftr-497	1709	5	,	,	PUNCT
ftr-497	1709	6	and	and	CCONJ
ftr-497	1709	7	,	,	PUNCT
ftr-497	1709	8	under	under	ADP
ftr-497	1709	9	the	the	DET
ftr-497	1709	10	cumulative	cumulative	ADJ
ftr-497	1709	11	use	use	NOUN
ftr-497	1709	12	model	model	NOUN
ftr-497	1709	13	,	,	PUNCT
ftr-497	1709	14	gifts	gift	NOUN
ftr-497	1709	15	over	over	ADP
ftr-497	1709	16	$	$	SYM
ftr-497	1709	17	2,500	2,500	NUM
ftr-497	1709	18	would	would	AUX
ftr-497	1709	19	have	have	VERB
ftr-497	1709	20	to	to	PART
ftr-497	1709	21	be	be	AUX
ftr-497	1709	22	reported	report	VERB
ftr-497	1709	23	by	by	ADP
ftr-497	1709	24	some	some	DET
ftr-497	1709	25	taxpayers	taxpayer	NOUN
ftr-497	1709	26	.	.	PUNCT
ftr-497	1710	1	thus	thus	ADV
ftr-497	1710	2	,	,	PUNCT
ftr-497	1710	3	more	more	ADJ
ftr-497	1710	4	taxpayers	taxpayer	NOUN
ftr-497	1710	5	would	would	AUX
ftr-497	1710	6	likely	likely	ADV
ftr-497	1710	7	file	file	VERB
ftr-497	1710	8	gift	gift	NOUN
ftr-497	1710	9	tax	tax	NOUN
ftr-497	1710	10	returns	return	NOUN
ftr-497	1710	11	under	under	ADP
ftr-497	1710	12	these	these	DET
ftr-497	1710	13	approaches	approach	NOUN
ftr-497	1710	14	than	than	ADP
ftr-497	1710	15	under	under	ADP
ftr-497	1710	16	the	the	DET
ftr-497	1710	17	current	current	ADJ
ftr-497	1710	18	$	$	SYM
ftr-497	1710	19	10,000	10,000	NUM
ftr-497	1710	20	annual	annual	ADJ
ftr-497	1710	21	exclusion	exclusion	NOUN
ftr-497	1710	22	,	,	PUNCT
ftr-497	1710	23	and	and	CCONJ
ftr-497	1710	24	the	the	DET
ftr-497	1710	25	returns	return	NOUN
ftr-497	1710	26	would	would	AUX
ftr-497	1710	27	have	have	VERB
ftr-497	1710	28	to	to	PART
ftr-497	1710	29	be	be	AUX
ftr-497	1710	30	processed	process	VERB
ftr-497	1710	31	by	by	ADP
ftr-497	1710	32	the	the	DET
ftr-497	1710	33	government	government	NOUN
ftr-497	1710	34	.	.	PUNCT
ftr-497	1711	1	the	the	DET
ftr-497	1711	2	cumulative	cumulative	ADJ
ftr-497	1711	3	use	use	NOUN
ftr-497	1711	4	model	model	NOUN
ftr-497	1711	5	would	would	AUX
ftr-497	1711	6	require	require	VERB
ftr-497	1711	7	taxpayers	taxpayer	NOUN
ftr-497	1711	8	to	to	PART
ftr-497	1711	9	keep	keep	VERB
ftr-497	1711	10	cumulative	cumulative	ADJ
ftr-497	1711	11	records	record	NOUN
ftr-497	1711	12	of	of	ADP
ftr-497	1711	13	gifts	gift	NOUN
ftr-497	1711	14	over	over	ADP
ftr-497	1711	15	$	$	SYM
ftr-497	1711	16	5,000	5,000	NUM
ftr-497	1711	17	per	per	ADP
ftr-497	1711	18	donee	donee	NOUN
ftr-497	1711	19	in	in	ADP
ftr-497	1711	20	order	order	NOUN
ftr-497	1711	21	to	to	PART
ftr-497	1711	22	determine	determine	VERB
ftr-497	1711	23	when	when	SCONJ
ftr-497	1711	24	they	they	PRON
ftr-497	1711	25	have	have	AUX
ftr-497	1711	26	exceeded	exceed	VERB
ftr-497	1711	27	the	the	DET
ftr-497	1711	28	$	$	SYM
ftr-497	1711	29	30,000	30,000	NUM
ftr-497	1711	30	or	or	CCONJ
ftr-497	1711	31	$	$	SYM
ftr-497	1711	32	50,000	50,000	NUM
ftr-497	1711	33	gift	gift	NOUN
ftr-497	1711	34	levels	level	NOUN
ftr-497	1711	35	that	that	PRON
ftr-497	1711	36	trigger	trigger	NOUN
ftr-497	1711	37	reductions	reduction	NOUN
ftr-497	1711	38	in	in	ADP
ftr-497	1711	39	the	the	DET
ftr-497	1711	40	annual	annual	ADJ
ftr-497	1711	41	exclusion	exclusion	NOUN
ftr-497	1711	42	.	.	PUNCT
ftr-497	1712	1	the	the	DET
ftr-497	1712	2	per	per	ADP
ftr-497	1712	3	donee	donee	NOUN
ftr-497	1712	4	model	model	NOUN
ftr-497	1712	5	would	would	AUX
ftr-497	1712	6	also	also	ADV
ftr-497	1712	7	require	require	VERB
ftr-497	1712	8	cumulative	cumulative	ADJ
ftr-497	1712	9	,	,	PUNCT
ftr-497	1712	10	lifetime	lifetime	NOUN
ftr-497	1712	11	reporting	reporting	NOUN
ftr-497	1712	12	of	of	ADP
ftr-497	1712	13	gifts	gift	NOUN
ftr-497	1712	14	over	over	ADP
ftr-497	1712	15	$	$	SYM
ftr-497	1712	16	5,000	5,000	NUM
ftr-497	1712	17	per	per	ADP
ftr-497	1712	18	donee	donee	NOUN
ftr-497	1712	19	,	,	PUNCT
ftr-497	1712	20	because	because	SCONJ
ftr-497	1712	21	under	under	ADP
ftr-497	1712	22	that	that	DET
ftr-497	1712	23	model	model	NOUN
ftr-497	1712	24	the	the	DET
ftr-497	1712	25	excess	excess	NOUN
ftr-497	1712	26	over	over	ADP
ftr-497	1712	27	$	$	SYM
ftr-497	1712	28	5,000	5,000	NUM
ftr-497	1712	29	would	would	AUX
ftr-497	1712	30	either	either	CCONJ
ftr-497	1712	31	consume	consume	VERB
ftr-497	1712	32	some	some	PRON
ftr-497	1712	33	of	of	ADP
ftr-497	1712	34	the	the	DET
ftr-497	1712	35	donor	donor	NOUN
ftr-497	1712	36	's	's	PART
ftr-497	1712	37	unified	unified	ADJ
ftr-497	1712	38	credit	credit	NOUN
ftr-497	1712	39	or	or	CCONJ
ftr-497	1712	40	would	would	AUX
ftr-497	1712	41	actually	actually	ADV
ftr-497	1712	42	cause	cause	VERB
ftr-497	1712	43	gift	gift	NOUN
ftr-497	1712	44	tax	tax	NOUN
ftr-497	1712	45	to	to	PART
ftr-497	1712	46	be	be	AUX
ftr-497	1712	47	due	due	ADJ
ftr-497	1712	48	if	if	SCONJ
ftr-497	1712	49	the	the	DET
ftr-497	1712	50	donor	donor	NOUN
ftr-497	1712	51	's	's	PART
ftr-497	1712	52	credit	credit	NOUN
ftr-497	1712	53	had	have	AUX
ftr-497	1712	54	previously	previously	ADV
ftr-497	1712	55	been	be	AUX
ftr-497	1712	56	consumed	consume	VERB
ftr-497	1712	57	.	.	PUNCT
ftr-497	1713	1	while	while	SCONJ
ftr-497	1713	2	current	current	ADJ
ftr-497	1713	3	law	law	NOUN
ftr-497	1713	4	also	also	ADV
ftr-497	1713	5	requires	require	VERB
ftr-497	1713	6	cumulative	cumulative	ADJ
ftr-497	1713	7	reporting	reporting	NOUN
ftr-497	1713	8	of	of	ADP
ftr-497	1713	9	gifts	gift	NOUN
ftr-497	1713	10	,	,	PUNCT
ftr-497	1713	11	because	because	SCONJ
ftr-497	1713	12	the	the	DET
ftr-497	1713	13	exclusion	exclusion	NOUN
ftr-497	1713	14	is	be	AUX
ftr-497	1713	15	$	$	SYM
ftr-497	1713	16	10,000	10,000	NUM
ftr-497	1713	17	per	per	ADP
ftr-497	1713	18	donee	donee	NOUN
ftr-497	1713	19	,	,	PUNCT
ftr-497	1713	20	fewer	few	ADJ
ftr-497	1713	21	people	people	NOUN
ftr-497	1713	22	are	be	AUX
ftr-497	1713	23	likely	likely	ADJ
ftr-497	1713	24	to	to	PART
ftr-497	1713	25	have	have	VERB
ftr-497	1713	26	to	to	PART
ftr-497	1713	27	report	report	VERB
ftr-497	1713	28	.	.	PUNCT
ftr-497	1714	1	the	the	DET
ftr-497	1714	2	per	per	ADP
ftr-497	1714	3	donor	donor	NOUN
ftr-497	1714	4	model	model	NOUN
ftr-497	1714	5	(	(	PUNCT
ftr-497	1714	6	assuming	assume	VERB
ftr-497	1714	7	no	no	DET
ftr-497	1714	8	change	change	NOUN
ftr-497	1714	9	in	in	ADP
ftr-497	1714	10	the	the	DET
ftr-497	1714	11	$	$	SYM
ftr-497	1714	12	10,000	10,000	NUM
ftr-497	1714	13	per	per	ADP
ftr-497	1714	14	donee	donee	NOUN
ftr-497	1714	15	model	model	NOUN
ftr-497	1714	16	)	)	PUNCT
ftr-497	1714	17	would	would	AUX
ftr-497	1714	18	not	not	PART
ftr-497	1714	19	so	so	ADV
ftr-497	1714	20	clearly	clearly	ADV
ftr-497	1714	21	increase	increase	VERB
ftr-497	1714	22	the	the	DET
ftr-497	1714	23	number	number	NOUN
ftr-497	1714	24	of	of	ADP
ftr-497	1714	25	gift	gift	NOUN
ftr-497	1714	26	tax	tax	NOUN
ftr-497	1714	27	returns	return	NOUN
ftr-497	1714	28	filed	file	VERB
ftr-497	1714	29	and	and	CCONJ
ftr-497	1714	30	the	the	DET
ftr-497	1714	31	number	number	NOUN
ftr-497	1714	32	of	of	ADP
ftr-497	1714	33	taxpayers	taxpayer	NOUN
ftr-497	1714	34	required	require	VERB
ftr-497	1714	35	to	to	PART
ftr-497	1714	36	involve	involve	VERB
ftr-497	1714	37	themselves	themselves	PRON
ftr-497	1714	38	with	with	ADP
ftr-497	1714	39	a	a	DET
ftr-497	1714	40	cumulative	cumulative	ADJ
ftr-497	1714	41	reporting	reporting	NOUN
ftr-497	1714	42	system	system	NOUN
ftr-497	1714	43	.	.	PUNCT
ftr-497	1715	1	since	since	SCONJ
ftr-497	1715	2	it	it	PRON
ftr-497	1715	3	does	do	AUX
ftr-497	1715	4	not	not	PART
ftr-497	1715	5	reduce	reduce	VERB
ftr-497	1715	6	the	the	DET
ftr-497	1715	7	per	per	ADP
ftr-497	1715	8	donee	donee	NOUN
ftr-497	1715	9	limitation	limitation	NOUN
ftr-497	1715	10	,	,	PUNCT
ftr-497	1715	11	it	it	PRON
ftr-497	1715	12	would	would	AUX
ftr-497	1715	13	not	not	PART
ftr-497	1715	14	increase	increase	VERB
ftr-497	1715	15	the	the	DET
ftr-497	1715	16	number	number	NOUN
ftr-497	1715	17	of	of	ADP
ftr-497	1715	18	returns	return	NOUN
ftr-497	1715	19	required	require	VERB
ftr-497	1715	20	from	from	ADP
ftr-497	1715	21	any	any	DET
ftr-497	1715	22	set	set	NOUN
ftr-497	1715	23	of	of	ADP
ftr-497	1715	24	persons	person	NOUN
ftr-497	1715	25	who	who	PRON
ftr-497	1715	26	never	never	ADV
ftr-497	1715	27	give	give	VERB
ftr-497	1715	28	over	over	ADP
ftr-497	1715	29	$	$	SYM
ftr-497	1715	30	10,000	10,000	NUM
ftr-497	1715	31	to	to	ADP
ftr-497	1715	32	one	one	NUM
ftr-497	1715	33	donee	donee	NOUN
ftr-497	1715	34	and	and	CCONJ
ftr-497	1715	35	over	over	ADP
ftr-497	1715	36	$	$	SYM
ftr-497	1715	37	20,000	20,000	NUM
ftr-497	1715	38	in	in	ADP
ftr-497	1715	39	a	a	DET
ftr-497	1715	40	year	year	NOUN
ftr-497	1715	41	.	.	PUNCT
ftr-497	1716	1	most	most	ADJ
ftr-497	1716	2	persons	person	NOUN
ftr-497	1716	3	who	who	PRON
ftr-497	1716	4	can	can	AUX
ftr-497	1716	5	make	make	VERB
ftr-497	1716	6	gifts	gift	NOUN
ftr-497	1716	7	in	in	ADP
ftr-497	1716	8	a	a	DET
ftr-497	1716	9	year	year	NOUN
ftr-497	1716	10	of	of	ADP
ftr-497	1716	11	more	more	ADJ
ftr-497	1716	12	than	than	ADP
ftr-497	1716	13	that	that	DET
ftr-497	1716	14	amount	amount	NOUN
ftr-497	1716	15	(	(	PUNCT
ftr-497	1716	16	or	or	CCONJ
ftr-497	1716	17	over	over	ADP
ftr-497	1716	18	$	$	SYM
ftr-497	1716	19	40,000	40,000	NUM
ftr-497	1716	20	in	in	ADP
ftr-497	1716	21	a	a	DET
ftr-497	1716	22	year	year	NOUN
ftr-497	1716	23	for	for	ADP
ftr-497	1716	24	a	a	DET
ftr-497	1716	25	married	married	ADJ
ftr-497	1716	26	donor	donor	NOUN
ftr-497	1716	27	)	)	PUNCT
ftr-497	1716	28	are	be	AUX
ftr-497	1716	29	almost	almost	ADV
ftr-497	1716	30	certainly	certainly	ADV
ftr-497	1716	31	wealthy	wealthy	ADJ
ftr-497	1716	32	enough	enough	ADV
ftr-497	1716	33	to	to	PART
ftr-497	1716	34	be	be	AUX
ftr-497	1716	35	justifiably	justifiably	ADV
ftr-497	1716	36	caught	catch	VERB
ftr-497	1716	37	up	up	ADP
ftr-497	1716	38	in	in	ADP
ftr-497	1716	39	the	the	DET
ftr-497	1716	40	transfer	transfer	NOUN
ftr-497	1716	41	tax	tax	NOUN
ftr-497	1716	42	system	system	NOUN
ftr-497	1716	43	and	and	CCONJ
ftr-497	1716	44	its	its	PRON
ftr-497	1716	45	reporting	reporting	NOUN
ftr-497	1716	46	requirements	requirement	NOUN
ftr-497	1716	47	.	.	PUNCT
ftr-497	1717	1	thus	thus	ADV
ftr-497	1717	2	,	,	PUNCT
ftr-497	1717	3	purely	purely	ADV
ftr-497	1717	4	from	from	ADP
ftr-497	1717	5	an	an	DET
ftr-497	1717	6	administrability	administrability	NOUN
ftr-497	1717	7	viewpoint	viewpoint	NOUN
ftr-497	1717	8	,	,	PUNCT
ftr-497	1717	9	the	the	DET
ftr-497	1717	10	per	per	ADP
ftr-497	1717	11	donor	donor	NOUN
ftr-497	1717	12	model	model	NOUN
ftr-497	1717	13	may	may	AUX
ftr-497	1717	14	have	have	VERB
ftr-497	1717	15	advantages	advantage	NOUN
ftr-497	1717	16	vis	vis	X
ftr-497	1717	17	-	-	PUNCT
ftr-497	1717	18	a	a	X
ftr-497	1717	19	-	-	PUNCT
ftr-497	1717	20	vis	vis	X
ftr-497	1717	21	the	the	DET
ftr-497	1717	22	other	other	ADJ
ftr-497	1717	23	models	model	NOUN
ftr-497	1717	24	that	that	PRON
ftr-497	1717	25	are	be	AUX
ftr-497	1717	26	likely	likely	ADJ
ftr-497	1717	27	to	to	PART
ftr-497	1717	28	increase	increase	VERB
ftr-497	1717	29	the	the	DET
ftr-497	1717	30	amount	amount	NOUN
ftr-497	1717	31	of	of	ADP
ftr-497	1717	32	gift	gift	NOUN
ftr-497	1717	33	tax	tax	NOUN
ftr-497	1717	34	reporting	reporting	NOUN
ftr-497	1717	35	by	by	ADP
ftr-497	1717	36	a	a	DET
ftr-497	1717	37	somewhat	somewhat	ADV
ftr-497	1717	38	larger	large	ADJ
ftr-497	1717	39	number	number	NOUN
ftr-497	1717	40	of	of	ADP
ftr-497	1717	41	persons	person	NOUN
ftr-497	1717	42	.	.	PUNCT
ftr-497	1718	1	if	if	SCONJ
ftr-497	1718	2	a	a	DET
ftr-497	1718	3	per	per	ADP
ftr-497	1718	4	donor	donor	NOUN
ftr-497	1718	5	model	model	NOUN
ftr-497	1718	6	were	be	AUX
ftr-497	1718	7	adopted	adopt	VERB
ftr-497	1718	8	and	and	CCONJ
ftr-497	1718	9	the	the	DET
ftr-497	1718	10	per	per	ADP
ftr-497	1718	11	donee	donee	NOUN
ftr-497	1718	12	limit	limit	NOUN
ftr-497	1718	13	were	be	AUX
ftr-497	1718	14	eliminated	eliminate	VERB
ftr-497	1718	15	,	,	PUNCT
ftr-497	1718	16	the	the	DET
ftr-497	1718	17	annual	annual	ADJ
ftr-497	1718	18	exclusion	exclusion	NOUN
ftr-497	1718	19	would	would	AUX
ftr-497	1718	20	be	be	AUX
ftr-497	1718	21	made	make	VERB
ftr-497	1718	22	quite	quite	ADV
ftr-497	1718	23	simple	simple	ADJ
ftr-497	1718	24	.	.	PUNCT
ftr-497	1719	1	however	however	ADV
ftr-497	1719	2	,	,	PUNCT
ftr-497	1719	3	since	since	SCONJ
ftr-497	1719	4	such	such	DET
ftr-497	1719	5	a	a	DET
ftr-497	1719	6	per	per	X
ftr-497	1719	7	donor	donor	NOUN
ftr-497	1719	8	model	model	NOUN
ftr-497	1719	9	would	would	AUX
ftr-497	1719	10	likely	likely	ADV
ftr-497	1719	11	have	have	VERB
ftr-497	1719	12	to	to	PART
ftr-497	1719	13	be	be	AUX
ftr-497	1719	14	established	establish	VERB
ftr-497	1719	15	at	at	ADP
ftr-497	1719	16	a	a	DET
ftr-497	1719	17	limit	limit	NOUN
ftr-497	1719	18	high	high	ADJ
ftr-497	1719	19	enough	enough	ADV
ftr-497	1719	20	to	to	PART
ftr-497	1719	21	accommodate	accommodate	VERB
ftr-497	1719	22	donors	donor	NOUN
ftr-497	1719	23	with	with	ADP
ftr-497	1719	24	multiple	multiple	ADJ
ftr-497	1719	25	donees	donee	NOUN
ftr-497	1719	26	,	,	PUNCT
ftr-497	1719	27	such	such	ADJ
ftr-497	1719	28	as	as	ADP
ftr-497	1719	29	$	$	SYM
ftr-497	1719	30	20,000	20,000	NUM
ftr-497	1719	31	,	,	PUNCT
ftr-497	1719	32	donors	donor	NOUN
ftr-497	1719	33	with	with	ADP
ftr-497	1719	34	only	only	ADV
ftr-497	1719	35	one	one	NUM
ftr-497	1719	36	or	or	CCONJ
ftr-497	1719	37	two	two	NUM
ftr-497	1719	38	donees	donee	NOUN
ftr-497	1719	39	would	would	AUX
ftr-497	1719	40	be	be	AUX
ftr-497	1719	41	able	able	ADJ
ftr-497	1719	42	to	to	PART
ftr-497	1719	43	transfer	transfer	VERB
ftr-497	1719	44	as	as	ADV
ftr-497	1719	45	much	much	ADJ
ftr-497	1719	46	or	or	CCONJ
ftr-497	1719	47	more	more	ADJ
ftr-497	1719	48	wealth	wealth	NOUN
ftr-497	1719	49	as	as	SCONJ
ftr-497	1719	50	they	they	PRON
ftr-497	1719	51	can	can	AUX
ftr-497	1719	52	transfer	transfer	VERB
ftr-497	1719	53	now	now	ADV
ftr-497	1719	54	under	under	ADP
ftr-497	1719	55	the	the	DET
ftr-497	1719	56	exclusion	exclusion	NOUN
ftr-497	1719	57	.	.	PUNCT
ftr-497	1720	1	as	as	SCONJ
ftr-497	1720	2	to	to	ADP
ftr-497	1720	3	which	which	PRON
ftr-497	1720	4	of	of	ADP
ftr-497	1720	5	the	the	DET
ftr-497	1720	6	models	model	NOUN
ftr-497	1720	7	would	would	AUX
ftr-497	1720	8	be	be	AUX
ftr-497	1720	9	most	most	ADV
ftr-497	1720	10	effective	effective	ADJ
ftr-497	1720	11	in	in	ADP
ftr-497	1720	12	curtailing	curtail	VERB
ftr-497	1720	13	the	the	DET
ftr-497	1720	14	use	use	NOUN
ftr-497	1720	15	of	of	ADP
ftr-497	1720	16	the	the	DET
ftr-497	1720	17	annual	annual	ADJ
ftr-497	1720	18	exclusion	exclusion	NOUN
ftr-497	1720	19	to	to	PART
ftr-497	1720	20	transfer	transfer	VERB
ftr-497	1720	21	significant	significant	ADJ
ftr-497	1720	22	amounts	amount	NOUN
ftr-497	1720	23	of	of	ADP
ftr-497	1720	24	wealth	wealth	NOUN
ftr-497	1720	25	,	,	PUNCT
ftr-497	1720	26	it	it	PRON
ftr-497	1720	27	seems	seem	VERB
ftr-497	1720	28	likely	likely	ADJ
ftr-497	1720	29	the	the	DET
ftr-497	1720	30	answer	answer	NOUN
ftr-497	1720	31	will	will	AUX
ftr-497	1720	32	vary	vary	VERB
ftr-497	1720	33	,	,	PUNCT
ftr-497	1720	34	depending	depend	VERB
ftr-497	1720	35	upon	upon	SCONJ
ftr-497	1720	36	:	:	PUNCT
ftr-497	1720	37	(	(	PUNCT
ftr-497	1720	38	i	i	NOUN
ftr-497	1720	39	)	)	PUNCT
ftr-497	1720	40	the	the	DET
ftr-497	1720	41	number	number	NOUN
ftr-497	1720	42	of	of	ADP
ftr-497	1720	43	potential	potential	ADJ
ftr-497	1720	44	donees	donee	NOUN
ftr-497	1720	45	the	the	DET
ftr-497	1720	46	donor	donor	NOUN
ftr-497	1720	47	has	have	VERB
ftr-497	1720	48	;	;	PUNCT
ftr-497	1720	49	(	(	PUNCT
ftr-497	1720	50	ii	ii	NOUN
ftr-497	1720	51	)	)	PUNCT
ftr-497	1720	52	whether	whether	SCONJ
ftr-497	1720	53	the	the	DET
ftr-497	1720	54	donor	donor	NOUN
ftr-497	1720	55	is	be	AUX
ftr-497	1720	56	willing	willing	ADJ
ftr-497	1720	57	and	and	CCONJ
ftr-497	1720	58	able	able	ADJ
ftr-497	1720	59	to	to	PART
ftr-497	1720	60	make	make	VERB
ftr-497	1720	61	a	a	DET
ftr-497	1720	62	gift	gift	NOUN
ftr-497	1720	63	of	of	ADP
ftr-497	1720	64	a	a	DET
ftr-497	1720	65	large	large	ADJ
ftr-497	1720	66	amount	amount	NOUN
ftr-497	1720	67	under	under	ADP
ftr-497	1720	68	the	the	DET
ftr-497	1720	69	unified	unified	ADJ
ftr-497	1720	70	credit	credit	NOUN
ftr-497	1720	71	(	(	PUNCT
ftr-497	1720	72	up	up	ADP
ftr-497	1720	73	to	to	PART
ftr-497	1720	74	$	$	SYM
ftr-497	1720	75	600,000	600,000	NUM
ftr-497	1720	76	)	)	PUNCT
ftr-497	1720	77	;	;	PUNCT
ftr-497	1720	78	(	(	PUNCT
ftr-497	1720	79	iii	iii	X
ftr-497	1720	80	)	)	PUNCT
ftr-497	1720	81	if	if	SCONJ
ftr-497	1720	82	the	the	DET
ftr-497	1720	83	large	large	ADJ
ftr-497	1720	84	gift	gift	NOUN
ftr-497	1720	85	is	be	AUX
ftr-497	1720	86	made	make	VERB
ftr-497	1720	87	,	,	PUNCT
ftr-497	1720	88	whether	whether	SCONJ
ftr-497	1720	89	the	the	DET
ftr-497	1720	90	property	property	NOUN
ftr-497	1720	91	given	give	VERB
ftr-497	1720	92	appreciates	appreciate	NOUN
ftr-497	1720	93	or	or	CCONJ
ftr-497	1720	94	not	not	PART
ftr-497	1720	95	;	;	PUNCT
ftr-497	1720	96	and	and	CCONJ
ftr-497	1720	97	(	(	PUNCT
ftr-497	1720	98	iv	iv	X
ftr-497	1720	99	)	)	PUNCT
ftr-497	1720	100	if	if	SCONJ
ftr-497	1720	101	the	the	DET
ftr-497	1720	102	large	large	ADJ
ftr-497	1720	103	gift	gift	NOUN
ftr-497	1720	104	is	be	AUX
ftr-497	1720	105	made	make	VERB
ftr-497	1720	106	and	and	CCONJ
ftr-497	1720	107	appreciates	appreciate	NOUN
ftr-497	1720	108	,	,	PUNCT
ftr-497	1720	109	at	at	ADP
ftr-497	1720	110	what	what	DET
ftr-497	1720	111	rate	rate	NOUN
ftr-497	1720	112	does	do	AUX
ftr-497	1720	113	it	it	PRON
ftr-497	1720	114	appreciate	appreciate	VERB
ftr-497	1720	115	.	.	PUNCT
ftr-497	1721	1	the	the	DET
ftr-497	1721	2	following	follow	VERB
ftr-497	1721	3	examples	example	NOUN
ftr-497	1721	4	will	will	AUX
ftr-497	1721	5	illustrate	illustrate	VERB
ftr-497	1721	6	some	some	PRON
ftr-497	1721	7	of	of	ADP
ftr-497	1721	8	the	the	DET
ftr-497	1721	9	variations	variation	NOUN
ftr-497	1721	10	.	.	PUNCT
ftr-497	1722	1	first	first	ADV
ftr-497	1722	2	,	,	PUNCT
ftr-497	1722	3	assume	assume	VERB
ftr-497	1722	4	a	a	DET
ftr-497	1722	5	taxpayer	taxpayer	NOUN
ftr-497	1722	6	who	who	PRON
ftr-497	1722	7	:	:	PUNCT
ftr-497	1722	8	(	(	PUNCT
ftr-497	1722	9	i	i	NOUN
ftr-497	1722	10	)	)	PUNCT
ftr-497	1722	11	has	have	VERB
ftr-497	1722	12	five	five	NUM
ftr-497	1722	13	potential	potential	ADJ
ftr-497	1722	14	donees	donee	NOUN
ftr-497	1722	15	;	;	PUNCT
ftr-497	1722	16	(	(	PUNCT
ftr-497	1722	17	ii	ii	NOUN
ftr-497	1722	18	)	)	PUNCT
ftr-497	1722	19	can	can	AUX
ftr-497	1722	20	afford	afford	VERB
ftr-497	1722	21	to	to	PART
ftr-497	1722	22	make	make	VERB
ftr-497	1722	23	lifetime	lifetime	NOUN
ftr-497	1722	24	gifts	gift	NOUN
ftr-497	1722	25	up	up	ADP
ftr-497	1722	26	to	to	PART
ftr-497	1722	27	$	$	SYM
ftr-497	1722	28	50,000	50,000	NUM
ftr-497	1722	29	under	under	ADP
ftr-497	1722	30	the	the	DET
ftr-497	1722	31	annual	annual	ADJ
ftr-497	1722	32	exclusion	exclusion	NOUN
ftr-497	1722	33	;	;	PUNCT
ftr-497	1722	34	(	(	PUNCT
ftr-497	1722	35	iii	iii	NOUN
ftr-497	1722	36	)	)	PUNCT
ftr-497	1722	37	thereafter	thereafter	ADV
ftr-497	1722	38	,	,	PUNCT
ftr-497	1722	39	can	can	AUX
ftr-497	1722	40	afford	afford	VERB
ftr-497	1722	41	to	to	PART
ftr-497	1722	42	make	make	VERB
ftr-497	1722	43	annual	annual	ADJ
ftr-497	1722	44	gifts	gift	NOUN
ftr-497	1722	45	of	of	ADP
ftr-497	1722	46	$	$	SYM
ftr-497	1722	47	5,000	5,000	NUM
ftr-497	1722	48	per	per	ADP
ftr-497	1722	49	donee	donee	NOUN
ftr-497	1722	50	;	;	PUNCT
ftr-497	1722	51	and	and	CCONJ
ftr-497	1722	52	19931	19931	NUM
ftr-497	1722	53	florida	florida	PROPN
ftr-497	1722	54	tax	tax	PROPN
ftr-497	1722	55	review	review	NOUN
ftr-497	1722	56	(	(	PUNCT
ftr-497	1722	57	iv	iv	X
ftr-497	1722	58	)	)	PUNCT
ftr-497	1722	59	can	can	AUX
ftr-497	1722	60	not	not	PART
ftr-497	1722	61	afford	afford	VERB
ftr-497	1722	62	to	to	PART
ftr-497	1722	63	make	make	VERB
ftr-497	1722	64	a	a	DET
ftr-497	1722	65	large	large	ADJ
ftr-497	1722	66	gift	gift	NOUN
ftr-497	1722	67	under	under	ADP
ftr-497	1722	68	the	the	DET
ftr-497	1722	69	unified	unified	ADJ
ftr-497	1722	70	credit	credit	NOUN
ftr-497	1722	71	.	.	PUNCT
ftr-497	1723	1	after	after	ADP
ftr-497	1723	2	giving	give	VERB
ftr-497	1723	3	up	up	ADP
ftr-497	1723	4	to	to	PART
ftr-497	1723	5	$	$	SYM
ftr-497	1723	6	50,000	50,000	NUM
ftr-497	1723	7	,	,	PUNCT
ftr-497	1723	8	this	this	DET
ftr-497	1723	9	taxpayer	taxpayer	NOUN
ftr-497	1723	10	will	will	AUX
ftr-497	1723	11	be	be	AUX
ftr-497	1723	12	able	able	ADJ
ftr-497	1723	13	to	to	PART
ftr-497	1723	14	make	make	VERB
ftr-497	1723	15	$	$	SYM
ftr-497	1723	16	25,000	25,000	NUM
ftr-497	1723	17	worth	worth	NOUN
ftr-497	1723	18	of	of	ADP
ftr-497	1723	19	tax	tax	NOUN
ftr-497	1723	20	-	-	PUNCT
ftr-497	1723	21	free	free	ADJ
ftr-497	1723	22	gifts	gift	NOUN
ftr-497	1723	23	annually	annually	ADV
ftr-497	1723	24	under	under	ADP
ftr-497	1723	25	the	the	DET
ftr-497	1723	26	cumulative	cumulative	ADJ
ftr-497	1723	27	use	use	NOUN
ftr-497	1723	28	model	model	NOUN
ftr-497	1723	29	,	,	PUNCT
ftr-497	1723	30	which	which	PRON
ftr-497	1723	31	is	be	AUX
ftr-497	1723	32	more	more	ADJ
ftr-497	1723	33	than	than	SCONJ
ftr-497	1723	34	the	the	DET
ftr-497	1723	35	taxpayer	taxpayer	NOUN
ftr-497	1723	36	could	could	AUX
ftr-497	1723	37	give	give	VERB
ftr-497	1723	38	under	under	ADP
ftr-497	1723	39	the	the	DET
ftr-497	1723	40	per	per	ADJ
ftr-497	1723	41	donor	donor	NOUN
ftr-497	1723	42	model	model	NOUN
ftr-497	1723	43	,	,	PUNCT
ftr-497	1723	44	which	which	PRON
ftr-497	1723	45	limits	limit	VERB
ftr-497	1723	46	such	such	ADJ
ftr-497	1723	47	gifts	gift	NOUN
ftr-497	1723	48	to	to	ADP
ftr-497	1723	49	$	$	SYM
ftr-497	1723	50	20,000	20,000	NUM
ftr-497	1723	51	per	per	ADP
ftr-497	1723	52	year	year	NOUN
ftr-497	1723	53	.	.	PUNCT
ftr-497	1724	1	the	the	DET
ftr-497	1724	2	total	total	NOUN
ftr-497	1724	3	transferred	transfer	VERB
ftr-497	1724	4	is	be	AUX
ftr-497	1724	5	also	also	ADV
ftr-497	1724	6	more	more	ADJ
ftr-497	1724	7	than	than	SCONJ
ftr-497	1724	8	could	could	AUX
ftr-497	1724	9	be	be	AUX
ftr-497	1724	10	transferred	transfer	VERB
ftr-497	1724	11	tax	tax	NOUN
ftr-497	1724	12	free	free	ADJ
ftr-497	1724	13	under	under	ADP
ftr-497	1724	14	the	the	DET
ftr-497	1724	15	per	per	ADP
ftr-497	1724	16	donee	donee	NOUN
ftr-497	1724	17	model	model	NOUN
ftr-497	1724	18	,	,	PUNCT
ftr-497	1724	19	which	which	PRON
ftr-497	1724	20	does	do	AUX
ftr-497	1724	21	not	not	PART
ftr-497	1724	22	permit	permit	VERB
ftr-497	1724	23	any	any	DET
ftr-497	1724	24	$	$	SYM
ftr-497	1724	25	10,000	10,000	NUM
ftr-497	1724	26	gifts	gift	NOUN
ftr-497	1724	27	before	before	ADP
ftr-497	1724	28	reducing	reduce	VERB
ftr-497	1724	29	the	the	DET
ftr-497	1724	30	exclusion	exclusion	NOUN
ftr-497	1724	31	to	to	ADP
ftr-497	1724	32	$	$	SYM
ftr-497	1724	33	5,000	5,000	NUM
ftr-497	1724	34	.	.	PUNCT
ftr-497	1725	1	now	now	ADV
ftr-497	1725	2	,	,	PUNCT
ftr-497	1725	3	consider	consider	VERB
ftr-497	1725	4	a	a	DET
ftr-497	1725	5	taxpayer	taxpayer	NOUN
ftr-497	1725	6	with	with	ADP
ftr-497	1725	7	five	five	NUM
ftr-497	1725	8	donees	donee	NOUN
ftr-497	1725	9	who	who	PRON
ftr-497	1725	10	can	can	AUX
ftr-497	1725	11	afford	afford	VERB
ftr-497	1725	12	to	to	PART
ftr-497	1725	13	make	make	VERB
ftr-497	1725	14	lifetime	lifetime	NOUN
ftr-497	1725	15	gifts	gift	NOUN
ftr-497	1725	16	of	of	ADP
ftr-497	1725	17	$	$	SYM
ftr-497	1725	18	50,000	50,000	NUM
ftr-497	1725	19	under	under	ADP
ftr-497	1725	20	the	the	DET
ftr-497	1725	21	annual	annual	ADJ
ftr-497	1725	22	exclusion	exclusion	NOUN
ftr-497	1725	23	and	and	CCONJ
ftr-497	1725	24	$	$	SYM
ftr-497	1725	25	600,000	600,000	NUM
ftr-497	1725	26	under	under	ADP
ftr-497	1725	27	the	the	DET
ftr-497	1725	28	unified	unified	ADJ
ftr-497	1725	29	credit	credit	NOUN
ftr-497	1725	30	.	.	PUNCT
ftr-497	1726	1	the	the	DET
ftr-497	1726	2	additional	additional	ADJ
ftr-497	1726	3	$	$	SYM
ftr-497	1726	4	600,000	600,000	NUM
ftr-497	1726	5	gift	gift	NOUN
ftr-497	1726	6	would	would	AUX
ftr-497	1726	7	,	,	PUNCT
ftr-497	1726	8	under	under	ADP
ftr-497	1726	9	the	the	DET
ftr-497	1726	10	cumulative	cumulative	ADJ
ftr-497	1726	11	use	use	NOUN
ftr-497	1726	12	model	model	NOUN
ftr-497	1726	13	,	,	PUNCT
ftr-497	1726	14	cause	cause	VERB
ftr-497	1726	15	the	the	DET
ftr-497	1726	16	taxpayer	taxpayer	NOUN
ftr-497	1726	17	's	's	PART
ftr-497	1726	18	annual	annual	ADJ
ftr-497	1726	19	exclusion	exclusion	NOUN
ftr-497	1726	20	to	to	PART
ftr-497	1726	21	be	be	AUX
ftr-497	1726	22	reduced	reduce	VERB
ftr-497	1726	23	to	to	ADP
ftr-497	1726	24	$	$	SYM
ftr-497	1726	25	2,500	2,500	NUM
ftr-497	1726	26	per	per	ADP
ftr-497	1726	27	donee	donee	NOUN
ftr-497	1726	28	.	.	PUNCT
ftr-497	1727	1	hence	hence	ADV
ftr-497	1727	2	,	,	PUNCT
ftr-497	1727	3	the	the	DET
ftr-497	1727	4	taxpayer	taxpayer	NOUN
ftr-497	1727	5	loses	lose	VERB
ftr-497	1727	6	the	the	DET
ftr-497	1727	7	ability	ability	NOUN
ftr-497	1727	8	to	to	PART
ftr-497	1727	9	get	get	VERB
ftr-497	1727	10	$	$	SYM
ftr-497	1727	11	12,500	12,500	NUM
ftr-497	1727	12	(	(	PUNCT
ftr-497	1727	13	5	5	NUM
ftr-497	1727	14	x	x	SYM
ftr-497	1727	15	$	$	SYM
ftr-497	1727	16	2,500	2,500	NUM
ftr-497	1727	17	)	)	PUNCT
ftr-497	1727	18	out	out	ADP
ftr-497	1727	19	of	of	ADP
ftr-497	1727	20	his	his	PRON
ftr-497	1727	21	estate	estate	NOUN
ftr-497	1727	22	each	each	DET
ftr-497	1727	23	year	year	NOUN
ftr-497	1727	24	.	.	PUNCT
ftr-497	1728	1	however	however	ADV
ftr-497	1728	2	,	,	PUNCT
ftr-497	1728	3	by	by	ADP
ftr-497	1728	4	making	make	VERB
ftr-497	1728	5	the	the	DET
ftr-497	1728	6	$	$	SYM
ftr-497	1728	7	600,000	600,000	NUM
ftr-497	1728	8	gift	gift	NOUN
ftr-497	1728	9	,	,	PUNCT
ftr-497	1728	10	he	he	PRON
ftr-497	1728	11	has	have	AUX
ftr-497	1728	12	also	also	ADV
ftr-497	1728	13	removed	remove	VERB
ftr-497	1728	14	from	from	ADP
ftr-497	1728	15	his	his	PRON
ftr-497	1728	16	estate	estate	NOUN
ftr-497	1728	17	all	all	DET
ftr-497	1728	18	the	the	DET
ftr-497	1728	19	appreciation	appreciation	NOUN
ftr-497	1728	20	(	(	PUNCT
ftr-497	1728	21	if	if	SCONJ
ftr-497	1728	22	any	any	PRON
ftr-497	1728	23	)	)	PUNCT
ftr-497	1728	24	on	on	ADP
ftr-497	1728	25	the	the	DET
ftr-497	1728	26	$	$	SYM
ftr-497	1728	27	600,000	600,000	NUM
ftr-497	1728	28	.	.	PUNCT
ftr-497	1729	1	if	if	SCONJ
ftr-497	1729	2	the	the	DET
ftr-497	1729	3	$	$	SYM
ftr-497	1729	4	600,000	600,000	NUM
ftr-497	1729	5	gift	gift	NOUN
ftr-497	1729	6	appreciates	appreciate	VERB
ftr-497	1729	7	at	at	ADP
ftr-497	1729	8	an	an	DET
ftr-497	1729	9	average	average	ADJ
ftr-497	1729	10	annual	annual	ADJ
ftr-497	1729	11	rate	rate	NOUN
ftr-497	1729	12	of	of	ADP
ftr-497	1729	13	2.0834	2.0834	NUM
ftr-497	1729	14	%	%	NOUN
ftr-497	1729	15	,	,	PUNCT
ftr-497	1729	16	the	the	DET
ftr-497	1729	17	person	person	NOUN
ftr-497	1729	18	who	who	PRON
ftr-497	1729	19	can	can	AUX
ftr-497	1729	20	make	make	VERB
ftr-497	1729	21	such	such	DET
ftr-497	1729	22	a	a	DET
ftr-497	1729	23	gift	gift	NOUN
ftr-497	1729	24	can	can	AUX
ftr-497	1729	25	better	well	ADV
ftr-497	1729	26	avoid	avoid	VERB
ftr-497	1729	27	estate	estate	NOUN
ftr-497	1729	28	tax	tax	NOUN
ftr-497	1729	29	under	under	ADP
ftr-497	1729	30	the	the	DET
ftr-497	1729	31	cumulative	cumulative	ADJ
ftr-497	1729	32	use	use	NOUN
ftr-497	1729	33	model	model	NOUN
ftr-497	1729	34	by	by	ADP
ftr-497	1729	35	making	make	VERB
ftr-497	1729	36	the	the	DET
ftr-497	1729	37	large	large	ADJ
ftr-497	1729	38	gift	gift	NOUN
ftr-497	1729	39	and	and	CCONJ
ftr-497	1729	40	suffering	suffer	VERB
ftr-497	1729	41	the	the	DET
ftr-497	1729	42	reduction	reduction	NOUN
ftr-497	1729	43	in	in	ADP
ftr-497	1729	44	the	the	DET
ftr-497	1729	45	annual	annual	ADJ
ftr-497	1729	46	exclusion.228	exclusion.228	PROPN
ftr-497	1729	47	the	the	DET
ftr-497	1729	48	taxpayer	taxpayer	NOUN
ftr-497	1729	49	who	who	PRON
ftr-497	1729	50	can	can	AUX
ftr-497	1729	51	make	make	VERB
ftr-497	1729	52	the	the	DET
ftr-497	1729	53	$	$	SYM
ftr-497	1729	54	600,000	600,000	NUM
ftr-497	1729	55	gift	gift	NOUN
ftr-497	1729	56	will	will	AUX
ftr-497	1729	57	be	be	AUX
ftr-497	1729	58	able	able	ADJ
ftr-497	1729	59	to	to	PART
ftr-497	1729	60	avoid	avoid	VERB
ftr-497	1729	61	even	even	ADV
ftr-497	1729	62	more	more	ADJ
ftr-497	1729	63	estate	estate	NOUN
ftr-497	1729	64	tax	tax	NOUN
ftr-497	1729	65	under	under	ADP
ftr-497	1729	66	the	the	DET
ftr-497	1729	67	per	per	X
ftr-497	1729	68	donee	donee	NOUN
ftr-497	1729	69	model	model	NOUN
ftr-497	1729	70	than	than	ADP
ftr-497	1729	71	under	under	ADP
ftr-497	1729	72	the	the	DET
ftr-497	1729	73	cumulative	cumulative	ADJ
ftr-497	1729	74	use	use	NOUN
ftr-497	1729	75	model	model	NOUN
ftr-497	1729	76	,	,	PUNCT
ftr-497	1729	77	assuming	assume	VERB
ftr-497	1729	78	that	that	SCONJ
ftr-497	1729	79	the	the	DET
ftr-497	1729	80	taxpayer	taxpayer	NOUN
ftr-497	1729	81	has	have	VERB
ftr-497	1729	82	five	five	NUM
ftr-497	1729	83	donees	donee	NOUN
ftr-497	1729	84	and	and	CCONJ
ftr-497	1729	85	a	a	DET
ftr-497	1729	86	life	life	NOUN
ftr-497	1729	87	expectancy	expectancy	NOUN
ftr-497	1729	88	in	in	ADP
ftr-497	1729	89	excess	excess	NOUN
ftr-497	1729	90	of	of	ADP
ftr-497	1729	91	two	two	NUM
ftr-497	1729	92	years	year	NOUN
ftr-497	1729	93	after	after	ADP
ftr-497	1729	94	making	make	VERB
ftr-497	1729	95	the	the	DET
ftr-497	1729	96	first	first	ADJ
ftr-497	1729	97	set	set	NOUN
ftr-497	1729	98	of	of	ADP
ftr-497	1729	99	five	five	NUM
ftr-497	1729	100	gifts	gift	NOUN
ftr-497	1729	101	under	under	ADP
ftr-497	1729	102	the	the	DET
ftr-497	1729	103	annual	annual	ADJ
ftr-497	1729	104	exclusion	exclusion	NOUN
ftr-497	1729	105	.	.	PUNCT
ftr-497	1730	1	this	this	PRON
ftr-497	1730	2	is	be	AUX
ftr-497	1730	3	because	because	SCONJ
ftr-497	1730	4	under	under	ADP
ftr-497	1730	5	the	the	DET
ftr-497	1730	6	per	per	ADP
ftr-497	1730	7	donee	donee	NOUN
ftr-497	1730	8	model	model	NOUN
ftr-497	1730	9	,	,	PUNCT
ftr-497	1730	10	the	the	DET
ftr-497	1730	11	annual	annual	ADJ
ftr-497	1730	12	exclusion	exclusion	NOUN
ftr-497	1730	13	is	be	AUX
ftr-497	1730	14	always	always	ADV
ftr-497	1730	15	$	$	SYM
ftr-497	1730	16	5,000	5,000	NUM
ftr-497	1730	17	.	.	PUNCT
ftr-497	1731	1	thus	thus	ADV
ftr-497	1731	2	,	,	PUNCT
ftr-497	1731	3	the	the	DET
ftr-497	1731	4	taxpayer	taxpayer	NOUN
ftr-497	1731	5	can	can	AUX
ftr-497	1731	6	only	only	ADV
ftr-497	1731	7	make	make	VERB
ftr-497	1731	8	a	a	DET
ftr-497	1731	9	first	first	ADJ
ftr-497	1731	10	round	round	NOUN
ftr-497	1731	11	of	of	ADP
ftr-497	1731	12	annual	annual	ADJ
ftr-497	1731	13	exclusion	exclusion	NOUN
ftr-497	1731	14	gifts	gift	NOUN
ftr-497	1731	15	totalling	total	VERB
ftr-497	1731	16	$	$	SYM
ftr-497	1731	17	25,000	25,000	NUM
ftr-497	1731	18	,	,	PUNCT
ftr-497	1731	19	instead	instead	ADV
ftr-497	1731	20	of	of	ADP
ftr-497	1731	21	the	the	DET
ftr-497	1731	22	$	$	SYM
ftr-497	1731	23	50,000	50,000	NUM
ftr-497	1731	24	that	that	PRON
ftr-497	1731	25	could	could	AUX
ftr-497	1731	26	be	be	AUX
ftr-497	1731	27	made	make	VERB
ftr-497	1731	28	under	under	ADP
ftr-497	1731	29	the	the	DET
ftr-497	1731	30	cumulative	cumulative	ADJ
ftr-497	1731	31	use	use	NOUN
ftr-497	1731	32	model	model	NOUN
ftr-497	1731	33	.	.	PUNCT
ftr-497	1732	1	however	however	ADV
ftr-497	1732	2	,	,	PUNCT
ftr-497	1732	3	after	after	ADP
ftr-497	1732	4	the	the	DET
ftr-497	1732	5	$	$	SYM
ftr-497	1732	6	600,000	600,000	NUM
ftr-497	1732	7	gift	gift	NOUN
ftr-497	1732	8	,	,	PUNCT
ftr-497	1732	9	the	the	DET
ftr-497	1732	10	taxpayer	taxpayer	NOUN
ftr-497	1732	11	can	can	AUX
ftr-497	1732	12	continue	continue	VERB
ftr-497	1732	13	to	to	PART
ftr-497	1732	14	make	make	VERB
ftr-497	1732	15	$	$	SYM
ftr-497	1732	16	5,000	5,000	NUM
ftr-497	1732	17	gifts	gift	NOUN
ftr-497	1732	18	under	under	ADP
ftr-497	1732	19	the	the	DET
ftr-497	1732	20	per	per	ADP
ftr-497	1732	21	donee	donee	NOUN
ftr-497	1732	22	model	model	NOUN
ftr-497	1732	23	,	,	PUNCT
ftr-497	1732	24	rather	rather	ADV
ftr-497	1732	25	than	than	ADP
ftr-497	1732	26	$	$	SYM
ftr-497	1732	27	2,500	2,500	NUM
ftr-497	1732	28	gifts	gift	NOUN
ftr-497	1732	29	as	as	ADP
ftr-497	1732	30	under	under	ADP
ftr-497	1732	31	the	the	DET
ftr-497	1732	32	cumulative	cumulative	ADJ
ftr-497	1732	33	use	use	NOUN
ftr-497	1732	34	model	model	NOUN
ftr-497	1732	35	.	.	PUNCT
ftr-497	1733	1	with	with	ADP
ftr-497	1733	2	five	five	NUM
ftr-497	1733	3	donees	donee	NOUN
ftr-497	1733	4	,	,	PUNCT
ftr-497	1733	5	the	the	DET
ftr-497	1733	6	$	$	SYM
ftr-497	1733	7	25,000	25,000	NUM
ftr-497	1733	8	difference	difference	NOUN
ftr-497	1733	9	in	in	ADP
ftr-497	1733	10	the	the	DET
ftr-497	1733	11	first	first	ADJ
ftr-497	1733	12	round	round	NOUN
ftr-497	1733	13	of	of	ADP
ftr-497	1733	14	gifts	gift	NOUN
ftr-497	1733	15	can	can	AUX
ftr-497	1733	16	be	be	AUX
ftr-497	1733	17	made	make	VERB
ftr-497	1733	18	up	up	ADP
ftr-497	1733	19	in	in	ADP
ftr-497	1733	20	two	two	NUM
ftr-497	1733	21	years	year	NOUN
ftr-497	1733	22	of	of	ADP
ftr-497	1733	23	$	$	SYM
ftr-497	1733	24	5,000	5,000	NUM
ftr-497	1733	25	gifts	gift	NOUN
ftr-497	1733	26	instead	instead	ADV
ftr-497	1733	27	of	of	ADP
ftr-497	1733	28	$	$	SYM
ftr-497	1733	29	2,500	2,500	NUM
ftr-497	1733	30	gifts	gift	NOUN
ftr-497	1733	31	.	.	PUNCT
ftr-497	1734	1	29	29	NUM
ftr-497	1734	2	if	if	SCONJ
ftr-497	1734	3	,	,	PUNCT
ftr-497	1734	4	however	however	ADV
ftr-497	1734	5	,	,	PUNCT
ftr-497	1734	6	one	one	PRON
ftr-497	1734	7	assumes	assume	VERB
ftr-497	1734	8	a	a	DET
ftr-497	1734	9	taxpayer	taxpayer	NOUN
ftr-497	1734	10	with	with	ADP
ftr-497	1734	11	no	no	DET
ftr-497	1734	12	more	more	ADJ
ftr-497	1734	13	than	than	ADP
ftr-497	1734	14	three	three	NUM
ftr-497	1734	15	donees	donee	NOUN
ftr-497	1734	16	,	,	PUNCT
ftr-497	1734	17	the	the	DET
ftr-497	1734	18	greatest	great	ADJ
ftr-497	1734	19	amount	amount	NOUN
ftr-497	1734	20	of	of	ADP
ftr-497	1734	21	estate	estate	NOUN
ftr-497	1734	22	tax	tax	NOUN
ftr-497	1734	23	could	could	AUX
ftr-497	1734	24	generally	generally	ADV
ftr-497	1734	25	be	be	AUX
ftr-497	1734	26	avoided	avoid	VERB
ftr-497	1734	27	under	under	ADP
ftr-497	1734	28	the	the	DET
ftr-497	1734	29	per	per	ADJ
ftr-497	1734	30	donor	donor	NOUN
ftr-497	1734	31	model	model	NOUN
ftr-497	1734	32	(	(	PUNCT
ftr-497	1734	33	if	if	SCONJ
ftr-497	1734	34	the	the	DET
ftr-497	1734	35	$	$	SYM
ftr-497	1734	36	10,000	10,000	NUM
ftr-497	1734	37	per	per	ADP
ftr-497	1734	38	donee	donee	NOUN
ftr-497	1734	39	and	and	CCONJ
ftr-497	1734	40	$	$	SYM
ftr-497	1734	41	20,000	20,000	NUM
ftr-497	1734	42	per	per	ADP
ftr-497	1734	43	donor	donor	NOUN
ftr-497	1734	44	limitations	limitation	NOUN
ftr-497	1734	45	are	be	AUX
ftr-497	1734	46	used	use	VERB
ftr-497	1734	47	)	)	PUNCT
ftr-497	1734	48	.	.	PUNCT
ftr-497	1735	1	this	this	PRON
ftr-497	1735	2	will	will	AUX
ftr-497	1735	3	be	be	AUX
ftr-497	1735	4	true	true	ADJ
ftr-497	1735	5	without	without	ADP
ftr-497	1735	6	regard	regard	NOUN
ftr-497	1735	7	to	to	ADP
ftr-497	1735	8	whether	whether	SCONJ
ftr-497	1735	9	the	the	DET
ftr-497	1735	10	taxpayer	taxpayer	NOUN
ftr-497	1735	11	can	can	AUX
ftr-497	1735	12	make	make	VERB
ftr-497	1735	13	a	a	DET
ftr-497	1735	14	228	228	NUM
ftr-497	1735	15	.	.	PUNCT
ftr-497	1736	1	if	if	SCONJ
ftr-497	1736	2	the	the	DET
ftr-497	1736	3	$	$	SYM
ftr-497	1736	4	600,000	600,000	NUM
ftr-497	1736	5	gift	gift	NOUN
ftr-497	1736	6	appreciates	appreciate	VERB
ftr-497	1736	7	at	at	ADP
ftr-497	1736	8	2.0834	2.0834	NUM
ftr-497	1736	9	%	%	NOUN
ftr-497	1736	10	annually	annually	ADV
ftr-497	1736	11	,	,	PUNCT
ftr-497	1736	12	the	the	DET
ftr-497	1736	13	gift	gift	NOUN
ftr-497	1736	14	property	property	NOUN
ftr-497	1736	15	will	will	AUX
ftr-497	1736	16	grow	grow	VERB
ftr-497	1736	17	by	by	ADP
ftr-497	1736	18	$	$	SYM
ftr-497	1736	19	12,500	12,500	NUM
ftr-497	1736	20	in	in	ADP
ftr-497	1736	21	the	the	DET
ftr-497	1736	22	first	first	ADJ
ftr-497	1736	23	year	year	NOUN
ftr-497	1736	24	after	after	SCONJ
ftr-497	1736	25	the	the	DET
ftr-497	1736	26	gift	gift	NOUN
ftr-497	1736	27	is	be	AUX
ftr-497	1736	28	made	make	VERB
ftr-497	1736	29	,	,	PUNCT
ftr-497	1736	30	and	and	CCONJ
ftr-497	1736	31	thereafter	thereafter	ADV
ftr-497	1736	32	will	will	AUX
ftr-497	1736	33	grow	grow	VERB
ftr-497	1736	34	by	by	ADP
ftr-497	1736	35	an	an	DET
ftr-497	1736	36	amount	amount	NOUN
ftr-497	1736	37	larger	large	ADJ
ftr-497	1736	38	than	than	ADP
ftr-497	1736	39	$	$	SYM
ftr-497	1736	40	12,500	12,500	NUM
ftr-497	1736	41	per	per	ADP
ftr-497	1736	42	year	year	NOUN
ftr-497	1736	43	(	(	PUNCT
ftr-497	1736	44	because	because	SCONJ
ftr-497	1736	45	of	of	ADP
ftr-497	1736	46	the	the	DET
ftr-497	1736	47	compounding	compounding	NOUN
ftr-497	1736	48	effect	effect	NOUN
ftr-497	1736	49	)	)	PUNCT
ftr-497	1736	50	.	.	PUNCT
ftr-497	1737	1	since	since	SCONJ
ftr-497	1737	2	the	the	DET
ftr-497	1737	3	growth	growth	NOUN
ftr-497	1737	4	in	in	ADP
ftr-497	1737	5	the	the	DET
ftr-497	1737	6	gift	gift	NOUN
ftr-497	1737	7	property	property	NOUN
ftr-497	1737	8	escapes	escape	VERB
ftr-497	1737	9	estate	estate	NOUN
ftr-497	1737	10	and	and	CCONJ
ftr-497	1737	11	gift	gift	NOUN
ftr-497	1737	12	tax	tax	NOUN
ftr-497	1737	13	in	in	ADP
ftr-497	1737	14	the	the	DET
ftr-497	1737	15	hands	hand	NOUN
ftr-497	1737	16	of	of	ADP
ftr-497	1737	17	the	the	DET
ftr-497	1737	18	donor	donor	NOUN
ftr-497	1737	19	,	,	PUNCT
ftr-497	1737	20	the	the	DET
ftr-497	1737	21	growth	growth	NOUN
ftr-497	1737	22	in	in	ADP
ftr-497	1737	23	the	the	DET
ftr-497	1737	24	$	$	SYM
ftr-497	1737	25	600,000	600,000	NUM
ftr-497	1737	26	gift	gift	NOUN
ftr-497	1737	27	more	more	ADJ
ftr-497	1737	28	than	than	ADP
ftr-497	1737	29	replaces	replace	VERB
ftr-497	1737	30	the	the	DET
ftr-497	1737	31	reduction	reduction	NOUN
ftr-497	1737	32	in	in	ADP
ftr-497	1737	33	the	the	DET
ftr-497	1737	34	annual	annual	ADJ
ftr-497	1737	35	exclusion	exclusion	NOUN
ftr-497	1737	36	if	if	SCONJ
ftr-497	1737	37	the	the	DET
ftr-497	1737	38	average	average	ADJ
ftr-497	1737	39	growth	growth	NOUN
ftr-497	1737	40	is	be	AUX
ftr-497	1737	41	2.0834	2.0834	NUM
ftr-497	1737	42	%	%	NOUN
ftr-497	1737	43	or	or	CCONJ
ftr-497	1737	44	more	more	ADJ
ftr-497	1737	45	.	.	PUNCT
ftr-497	1738	1	229	229	NUM
ftr-497	1738	2	.	.	PUNCT
ftr-497	1739	1	this	this	DET
ftr-497	1739	2	two	two	NUM
ftr-497	1739	3	year	year	NOUN
ftr-497	1739	4	"	"	PUNCT
ftr-497	1739	5	make	make	VERB
ftr-497	1739	6	-	-	PUNCT
ftr-497	1739	7	up	up	NOUN
ftr-497	1739	8	"	"	PUNCT
ftr-497	1739	9	will	will	AUX
ftr-497	1739	10	always	always	ADV
ftr-497	1739	11	occur	occur	VERB
ftr-497	1739	12	so	so	ADV
ftr-497	1739	13	long	long	ADV
ftr-497	1739	14	as	as	SCONJ
ftr-497	1739	15	the	the	DET
ftr-497	1739	16	taxpayer	taxpayer	NOUN
ftr-497	1739	17	is	be	AUX
ftr-497	1739	18	assumed	assume	VERB
ftr-497	1739	19	to	to	PART
ftr-497	1739	20	have	have	VERB
ftr-497	1739	21	the	the	DET
ftr-497	1739	22	same	same	ADJ
ftr-497	1739	23	number	number	NOUN
ftr-497	1739	24	of	of	ADP
ftr-497	1739	25	donees	donee	NOUN
ftr-497	1739	26	under	under	ADP
ftr-497	1739	27	each	each	PRON
ftr-497	1739	28	of	of	ADP
ftr-497	1739	29	the	the	DET
ftr-497	1739	30	two	two	NUM
ftr-497	1739	31	models	model	NOUN
ftr-497	1739	32	discussed	discuss	VERB
ftr-497	1739	33	.	.	PUNCT
ftr-497	1740	1	[	[	X
ftr-497	1740	2	vol	vol	NOUN
ftr-497	1740	3	1:7	1:7	NUM
ftr-497	1740	4	slwuld	slwuld	AUX
ftr-497	1740	5	we	we	PRON
ftr-497	1740	6	give	give	VERB
ftr-497	1740	7	away	away	ADP
ftr-497	1740	8	the	the	DET
ftr-497	1740	9	annual	annual	ADJ
ftr-497	1740	10	exclusion	exclusion	NOUN
ftr-497	1740	11	?	?	PUNCT
ftr-497	1741	1	$	$	SYM
ftr-497	1741	2	600,000	600,000	NUM
ftr-497	1741	3	gift	gift	NOUN
ftr-497	1741	4	,	,	PUNCT
ftr-497	1741	5	as	as	ADV
ftr-497	1741	6	long	long	ADV
ftr-497	1741	7	as	as	SCONJ
ftr-497	1741	8	the	the	DET
ftr-497	1741	9	donor	donor	NOUN
ftr-497	1741	10	can	can	AUX
ftr-497	1741	11	make	make	VERB
ftr-497	1741	12	the	the	DET
ftr-497	1741	13	maximum	maximum	ADJ
ftr-497	1741	14	annual	annual	ADJ
ftr-497	1741	15	exclusion	exclusion	NOUN
ftr-497	1741	16	gifts	gift	NOUN
ftr-497	1741	17	possible	possible	ADJ
ftr-497	1741	18	for	for	ADP
ftr-497	1741	19	more	more	ADJ
ftr-497	1741	20	than	than	ADP
ftr-497	1741	21	three	three	NUM
ftr-497	1741	22	years	year	NOUN
ftr-497	1741	23	.	.	PUNCT
ftr-497	1742	1	that	that	PRON
ftr-497	1742	2	is	be	AUX
ftr-497	1742	3	because	because	SCONJ
ftr-497	1742	4	with	with	ADP
ftr-497	1742	5	three	three	NUM
ftr-497	1742	6	or	or	CCONJ
ftr-497	1742	7	fewer	few	ADJ
ftr-497	1742	8	donees	donee	NOUN
ftr-497	1742	9	,	,	PUNCT
ftr-497	1742	10	the	the	DET
ftr-497	1742	11	effective	effective	ADJ
ftr-497	1742	12	per	per	ADP
ftr-497	1742	13	donee	donee	NOUN
ftr-497	1742	14	limitation	limitation	NOUN
ftr-497	1742	15	under	under	ADP
ftr-497	1742	16	the	the	DET
ftr-497	1742	17	per	per	ADJ
ftr-497	1742	18	donor	donor	NOUN
ftr-497	1742	19	model	model	NOUN
ftr-497	1742	20	is	be	AUX
ftr-497	1742	21	$	$	SYM
ftr-497	1742	22	6,666.66	6,666.66	NUM
ftr-497	1742	23	or	or	CCONJ
ftr-497	1742	24	more	more	ADJ
ftr-497	1742	25	,	,	PUNCT
ftr-497	1742	26	which	which	PRON
ftr-497	1742	27	is	be	AUX
ftr-497	1742	28	greater	great	ADJ
ftr-497	1742	29	than	than	ADP
ftr-497	1742	30	the	the	DET
ftr-497	1742	31	$	$	SYM
ftr-497	1742	32	5,000	5,000	NUM
ftr-497	1742	33	limit	limit	NOUN
ftr-497	1742	34	under	under	ADP
ftr-497	1742	35	the	the	DET
ftr-497	1742	36	cumulative	cumulative	ADJ
ftr-497	1742	37	use	use	NOUN
ftr-497	1742	38	model	model	NOUN
ftr-497	1742	39	after	after	SCONJ
ftr-497	1742	40	$	$	SYM
ftr-497	1742	41	30,000	30,000	NUM
ftr-497	1742	42	worth	worth	NOUN
ftr-497	1742	43	of	of	ADP
ftr-497	1742	44	gifts	gift	NOUN
ftr-497	1742	45	are	be	AUX
ftr-497	1742	46	made	make	VERB
ftr-497	1742	47	.	.	PUNCT
ftr-497	1743	1	it	it	PRON
ftr-497	1743	2	is	be	AUX
ftr-497	1743	3	also	also	ADV
ftr-497	1743	4	greater	great	ADJ
ftr-497	1743	5	than	than	ADP
ftr-497	1743	6	the	the	DET
ftr-497	1743	7	$	$	SYM
ftr-497	1743	8	5,000	5,000	NUM
ftr-497	1743	9	limit	limit	NOUN
ftr-497	1743	10	allowed	allow	VERB
ftr-497	1743	11	under	under	ADP
ftr-497	1743	12	the	the	DET
ftr-497	1743	13	universal	universal	ADJ
ftr-497	1743	14	reduction	reduction	NOUN
ftr-497	1743	15	model	model	NOUN
ftr-497	1743	16	.	.	PUNCT
ftr-497	1743	17	"	"	PUNCT
ftr-497	1744	1	°	°	PUNCT
ftr-497	1744	2	if	if	SCONJ
ftr-497	1744	3	the	the	DET
ftr-497	1744	4	taxpayer	taxpayer	NOUN
ftr-497	1744	5	had	have	VERB
ftr-497	1744	6	four	four	NUM
ftr-497	1744	7	donees	donee	NOUN
ftr-497	1744	8	,	,	PUNCT
ftr-497	1744	9	could	could	AUX
ftr-497	1744	10	afford	afford	VERB
ftr-497	1744	11	to	to	PART
ftr-497	1744	12	make	make	VERB
ftr-497	1744	13	a	a	DET
ftr-497	1744	14	$	$	SYM
ftr-497	1744	15	600,000	600,000	NUM
ftr-497	1744	16	gift	gift	NOUN
ftr-497	1744	17	,	,	PUNCT
ftr-497	1744	18	and	and	CCONJ
ftr-497	1744	19	has	have	VERB
ftr-497	1744	20	a	a	DET
ftr-497	1744	21	more	more	ADJ
ftr-497	1744	22	than	than	ADP
ftr-497	1744	23	a	a	DET
ftr-497	1744	24	two	two	NUM
ftr-497	1744	25	year	year	NOUN
ftr-497	1744	26	life	life	NOUN
ftr-497	1744	27	expectancy	expectancy	NOUN
ftr-497	1744	28	after	after	SCONJ
ftr-497	1744	29	the	the	DET
ftr-497	1744	30	first	first	ADJ
ftr-497	1744	31	gifts	gift	NOUN
ftr-497	1744	32	are	be	AUX
ftr-497	1744	33	made	make	VERB
ftr-497	1744	34	,	,	PUNCT
ftr-497	1744	35	the	the	DET
ftr-497	1744	36	taxpayer	taxpayer	NOUN
ftr-497	1744	37	could	could	AUX
ftr-497	1744	38	avoid	avoid	VERB
ftr-497	1744	39	more	more	ADJ
ftr-497	1744	40	estate	estate	NOUN
ftr-497	1744	41	tax	tax	NOUN
ftr-497	1744	42	under	under	ADP
ftr-497	1744	43	the	the	DET
ftr-497	1744	44	per	per	ADJ
ftr-497	1744	45	donor	donor	NOUN
ftr-497	1744	46	limitation	limitation	NOUN
ftr-497	1744	47	than	than	ADP
ftr-497	1744	48	under	under	ADP
ftr-497	1744	49	the	the	DET
ftr-497	1744	50	cumulative	cumulative	ADJ
ftr-497	1744	51	use	use	NOUN
ftr-497	1744	52	model	model	NOUN
ftr-497	1744	53	.	.	PUNCT
ftr-497	1745	1	that	that	PRON
ftr-497	1745	2	is	be	AUX
ftr-497	1745	3	because	because	SCONJ
ftr-497	1745	4	under	under	ADP
ftr-497	1745	5	the	the	DET
ftr-497	1745	6	cumulative	cumulative	ADJ
ftr-497	1745	7	use	use	NOUN
ftr-497	1745	8	model	model	NOUN
ftr-497	1745	9	,	,	PUNCT
ftr-497	1745	10	after	after	SCONJ
ftr-497	1745	11	the	the	DET
ftr-497	1745	12	$	$	SYM
ftr-497	1745	13	600,000	600,000	NUM
ftr-497	1745	14	gift	gift	NOUN
ftr-497	1745	15	is	be	AUX
ftr-497	1745	16	made	make	VERB
ftr-497	1745	17	,	,	PUNCT
ftr-497	1745	18	the	the	DET
ftr-497	1745	19	exclusion	exclusion	NOUN
ftr-497	1745	20	will	will	AUX
ftr-497	1745	21	be	be	AUX
ftr-497	1745	22	reduced	reduce	VERB
ftr-497	1745	23	to	to	ADP
ftr-497	1745	24	$	$	SYM
ftr-497	1745	25	2,500	2,500	NUM
ftr-497	1745	26	per	per	ADP
ftr-497	1745	27	donee	donee	NOUN
ftr-497	1745	28	,	,	PUNCT
ftr-497	1745	29	while	while	SCONJ
ftr-497	1745	30	the	the	DET
ftr-497	1745	31	effective	effective	ADJ
ftr-497	1745	32	per	per	ADP
ftr-497	1745	33	donee	donee	NOUN
ftr-497	1745	34	limit	limit	NOUN
ftr-497	1745	35	under	under	ADP
ftr-497	1745	36	the	the	DET
ftr-497	1745	37	per	per	ADJ
ftr-497	1745	38	donor	donor	NOUN
ftr-497	1745	39	model	model	NOUN
ftr-497	1745	40	will	will	AUX
ftr-497	1745	41	be	be	AUX
ftr-497	1745	42	$	$	SYM
ftr-497	1745	43	5,000	5,000	NUM
ftr-497	1745	44	where	where	SCONJ
ftr-497	1745	45	four	four	NUM
ftr-497	1745	46	donees	donee	NOUN
ftr-497	1745	47	are	be	AUX
ftr-497	1745	48	assumed	assume	VERB
ftr-497	1745	49	.	.	PUNCT
ftr-497	1746	1	in	in	ADP
ftr-497	1746	2	fact	fact	NOUN
ftr-497	1746	3	,	,	PUNCT
ftr-497	1746	4	such	such	DET
ftr-497	1746	5	a	a	DET
ftr-497	1746	6	taxpayer	taxpayer	NOUN
ftr-497	1746	7	could	could	AUX
ftr-497	1746	8	avoid	avoid	VERB
ftr-497	1746	9	more	more	ADJ
ftr-497	1746	10	estate	estate	NOUN
ftr-497	1746	11	tax	tax	NOUN
ftr-497	1746	12	under	under	ADP
ftr-497	1746	13	the	the	DET
ftr-497	1746	14	per	per	ADJ
ftr-497	1746	15	donor	donor	NOUN
ftr-497	1746	16	model	model	NOUN
ftr-497	1746	17	than	than	ADP
ftr-497	1746	18	the	the	DET
ftr-497	1746	19	cumulative	cumulative	ADJ
ftr-497	1746	20	use	use	NOUN
ftr-497	1746	21	model	model	NOUN
ftr-497	1746	22	so	so	ADV
ftr-497	1746	23	long	long	ADV
ftr-497	1746	24	as	as	SCONJ
ftr-497	1746	25	the	the	DET
ftr-497	1746	26	number	number	NOUN
ftr-497	1746	27	of	of	ADP
ftr-497	1746	28	donees	donee	NOUN
ftr-497	1746	29	is	be	AUX
ftr-497	1746	30	less	less	ADJ
ftr-497	1746	31	than	than	ADP
ftr-497	1746	32	eight	eight	NUM
ftr-497	1746	33	,	,	PUNCT
ftr-497	1746	34	and	and	CCONJ
ftr-497	1746	35	his	his	PRON
ftr-497	1746	36	life	life	NOUN
ftr-497	1746	37	expectancy	expectancy	NOUN
ftr-497	1746	38	is	be	AUX
ftr-497	1746	39	more	more	ADJ
ftr-497	1746	40	than	than	ADP
ftr-497	1746	41	fourteen	fourteen	NUM
ftr-497	1746	42	years	year	NOUN
ftr-497	1746	43	after	after	SCONJ
ftr-497	1746	44	the	the	DET
ftr-497	1746	45	first	first	ADJ
ftr-497	1746	46	gifts	gift	NOUN
ftr-497	1746	47	are	be	AUX
ftr-497	1746	48	made	make	VERB
ftr-497	1746	49	.	.	PUNCT
ftr-497	1747	1	absent	absent	ADJ
ftr-497	1747	2	empirical	empirical	ADJ
ftr-497	1747	3	data	datum	NOUN
ftr-497	1747	4	on	on	ADP
ftr-497	1747	5	how	how	SCONJ
ftr-497	1747	6	many	many	ADJ
ftr-497	1747	7	taxpayers	taxpayer	NOUN
ftr-497	1747	8	can	can	AUX
ftr-497	1747	9	and	and	CCONJ
ftr-497	1747	10	do	do	AUX
ftr-497	1747	11	utilize	utilize	VERB
ftr-497	1747	12	the	the	DET
ftr-497	1747	13	annual	annual	ADJ
ftr-497	1747	14	exclusion	exclusion	NOUN
ftr-497	1747	15	,	,	PUNCT
ftr-497	1747	16	how	how	SCONJ
ftr-497	1747	17	many	many	ADJ
ftr-497	1747	18	taxpayers	taxpayer	NOUN
ftr-497	1747	19	can	can	AUX
ftr-497	1747	20	and	and	CCONJ
ftr-497	1747	21	do	do	AUX
ftr-497	1747	22	give	give	VERB
ftr-497	1747	23	away	away	ADP
ftr-497	1747	24	$	$	SYM
ftr-497	1747	25	600,000	600,000	NUM
ftr-497	1747	26	(	(	PUNCT
ftr-497	1747	27	or	or	CCONJ
ftr-497	1747	28	some	some	DET
ftr-497	1747	29	substantial	substantial	ADJ
ftr-497	1747	30	portion	portion	NOUN
ftr-497	1747	31	thereof	thereof	ADV
ftr-497	1747	32	)	)	PUNCT
ftr-497	1747	33	,	,	PUNCT
ftr-497	1747	34	the	the	DET
ftr-497	1747	35	average	average	ADJ
ftr-497	1747	36	number	number	NOUN
ftr-497	1747	37	of	of	ADP
ftr-497	1747	38	donees	donee	NOUN
ftr-497	1747	39	the	the	DET
ftr-497	1747	40	average	average	ADJ
ftr-497	1747	41	donor	donor	NOUN
ftr-497	1747	42	has	have	VERB
ftr-497	1747	43	,	,	PUNCT
ftr-497	1747	44	and	and	CCONJ
ftr-497	1747	45	the	the	DET
ftr-497	1747	46	life	life	NOUN
ftr-497	1747	47	expectancy	expectancy	NOUN
ftr-497	1747	48	that	that	PRON
ftr-497	1747	49	donors	donor	NOUN
ftr-497	1747	50	have	have	VERB
ftr-497	1747	51	at	at	ADP
ftr-497	1747	52	the	the	DET
ftr-497	1747	53	time	time	NOUN
ftr-497	1747	54	they	they	PRON
ftr-497	1747	55	make	make	VERB
ftr-497	1747	56	such	such	ADJ
ftr-497	1747	57	gifts	gift	NOUN
ftr-497	1747	58	,	,	PUNCT
ftr-497	1747	59	which	which	DET
ftr-497	1747	60	model	model	NOUN
ftr-497	1747	61	will	will	AUX
ftr-497	1747	62	actually	actually	ADV
ftr-497	1747	63	be	be	AUX
ftr-497	1747	64	most	most	ADV
ftr-497	1747	65	effective	effective	ADJ
ftr-497	1747	66	at	at	ADP
ftr-497	1747	67	curtailing	curtail	VERB
ftr-497	1747	68	the	the	DET
ftr-497	1747	69	use	use	NOUN
ftr-497	1747	70	of	of	ADP
ftr-497	1747	71	the	the	DET
ftr-497	1747	72	annual	annual	ADJ
ftr-497	1747	73	exclusion	exclusion	NOUN
ftr-497	1747	74	to	to	PART
ftr-497	1747	75	avoid	avoid	VERB
ftr-497	1747	76	transfer	transfer	NOUN
ftr-497	1747	77	taxes	taxis	NOUN
ftr-497	1747	78	is	be	AUX
ftr-497	1747	79	not	not	PART
ftr-497	1747	80	determinable	determinable	ADJ
ftr-497	1747	81	with	with	ADP
ftr-497	1747	82	any	any	DET
ftr-497	1747	83	real	real	ADJ
ftr-497	1747	84	certainty	certainty	NOUN
ftr-497	1747	85	.	.	PUNCT
ftr-497	1748	1	since	since	SCONJ
ftr-497	1748	2	not	not	PART
ftr-497	1748	3	all	all	PRON
ftr-497	1748	4	of	of	ADP
ftr-497	1748	5	this	this	DET
ftr-497	1748	6	information	information	NOUN
ftr-497	1748	7	is	be	AUX
ftr-497	1748	8	readily	readily	ADV
ftr-497	1748	9	available	available	ADJ
ftr-497	1748	10	to	to	ADP
ftr-497	1748	11	the	the	DET
ftr-497	1748	12	government	government	NOUN
ftr-497	1748	13	under	under	ADP
ftr-497	1748	14	the	the	DET
ftr-497	1748	15	existing	exist	VERB
ftr-497	1748	16	reporting	reporting	NOUN
ftr-497	1748	17	system	system	NOUN
ftr-497	1748	18	,	,	PUNCT
ftr-497	1748	19	the	the	DET
ftr-497	1748	20	choice	choice	NOUN
ftr-497	1748	21	could	could	AUX
ftr-497	1748	22	not	not	PART
ftr-497	1748	23	be	be	AUX
ftr-497	1748	24	made	make	VERB
ftr-497	1748	25	on	on	ADP
ftr-497	1748	26	an	an	DET
ftr-497	1748	27	empirical	empirical	ADJ
ftr-497	1748	28	basis	basis	NOUN
ftr-497	1748	29	until	until	SCONJ
ftr-497	1748	30	a	a	DET
ftr-497	1748	31	substantial	substantial	ADJ
ftr-497	1748	32	amount	amount	NOUN
ftr-497	1748	33	of	of	ADP
ftr-497	1748	34	information	information	NOUN
ftr-497	1748	35	could	could	AUX
ftr-497	1748	36	be	be	AUX
ftr-497	1748	37	collected	collect	VERB
ftr-497	1748	38	and	and	CCONJ
ftr-497	1748	39	analyzed	analyze	VERB
ftr-497	1748	40	.	.	PUNCT
ftr-497	1749	1	accordingly	accordingly	ADV
ftr-497	1749	2	,	,	PUNCT
ftr-497	1749	3	until	until	SCONJ
ftr-497	1749	4	such	such	ADJ
ftr-497	1749	5	information	information	NOUN
ftr-497	1749	6	becomes	become	VERB
ftr-497	1749	7	available	available	ADJ
ftr-497	1749	8	,	,	PUNCT
ftr-497	1749	9	the	the	DET
ftr-497	1749	10	choice	choice	NOUN
ftr-497	1749	11	can	can	AUX
ftr-497	1749	12	only	only	ADV
ftr-497	1749	13	be	be	AUX
ftr-497	1749	14	made	make	VERB
ftr-497	1749	15	based	base	VERB
ftr-497	1749	16	on	on	ADP
ftr-497	1749	17	judgment	judgment	NOUN
ftr-497	1749	18	and	and	CCONJ
ftr-497	1749	19	experience	experience	NOUN
ftr-497	1749	20	.	.	PUNCT
ftr-497	1750	1	based	base	VERB
ftr-497	1750	2	on	on	ADP
ftr-497	1750	3	the	the	DET
ftr-497	1750	4	analysis	analysis	NOUN
ftr-497	1750	5	set	set	VERB
ftr-497	1750	6	forth	forth	ADV
ftr-497	1750	7	above	above	ADV
ftr-497	1750	8	,	,	PUNCT
ftr-497	1750	9	a	a	DET
ftr-497	1750	10	combination	combination	NOUN
ftr-497	1750	11	of	of	ADP
ftr-497	1750	12	the	the	DET
ftr-497	1750	13	per	per	X
ftr-497	1750	14	donee	donee	NOUN
ftr-497	1750	15	and	and	CCONJ
ftr-497	1750	16	the	the	DET
ftr-497	1750	17	per	per	ADP
ftr-497	1750	18	donor	donor	NOUN
ftr-497	1750	19	models	model	NOUN
ftr-497	1750	20	would	would	AUX
ftr-497	1750	21	be	be	AUX
ftr-497	1750	22	effective	effective	ADJ
ftr-497	1750	23	and	and	CCONJ
ftr-497	1750	24	reasonably	reasonably	ADV
ftr-497	1750	25	simple	simple	ADJ
ftr-497	1750	26	to	to	PART
ftr-497	1750	27	implement	implement	VERB
ftr-497	1750	28	.	.	PUNCT
ftr-497	1750	29	'	'	PUNCT
ftr-497	1751	1	-	-	PUNCT
ftr-497	1751	2	"	"	PUNCT
ftr-497	1751	3	compared	compare	VERB
ftr-497	1751	4	to	to	PART
ftr-497	1751	5	present	present	VERB
ftr-497	1751	6	230	230	NUM
ftr-497	1751	7	.	.	PUNCT
ftr-497	1752	1	if	if	SCONJ
ftr-497	1752	2	the	the	DET
ftr-497	1752	3	donor	donor	NOUN
ftr-497	1752	4	has	have	VERB
ftr-497	1752	5	three	three	NUM
ftr-497	1752	6	donees	donee	NOUN
ftr-497	1752	7	,	,	PUNCT
ftr-497	1752	8	under	under	ADP
ftr-497	1752	9	the	the	DET
ftr-497	1752	10	cumulative	cumulative	ADJ
ftr-497	1752	11	use	use	NOUN
ftr-497	1752	12	model	model	NOUN
ftr-497	1752	13	he	he	PRON
ftr-497	1752	14	could	could	AUX
ftr-497	1752	15	make	make	VERB
ftr-497	1752	16	one	one	NUM
ftr-497	1752	17	$	$	SYM
ftr-497	1752	18	10,000	10,000	NUM
ftr-497	1752	19	gift	gift	NOUN
ftr-497	1752	20	to	to	ADP
ftr-497	1752	21	each	each	DET
ftr-497	1752	22	donee	donee	NOUN
ftr-497	1752	23	in	in	ADP
ftr-497	1752	24	one	one	NUM
ftr-497	1752	25	year	year	NOUN
ftr-497	1752	26	,	,	PUNCT
ftr-497	1752	27	but	but	CCONJ
ftr-497	1752	28	in	in	ADP
ftr-497	1752	29	each	each	DET
ftr-497	1752	30	year	year	NOUN
ftr-497	1752	31	thereafter	thereafter	ADV
ftr-497	1752	32	he	he	PRON
ftr-497	1752	33	could	could	AUX
ftr-497	1752	34	give	give	VERB
ftr-497	1752	35	only	only	ADV
ftr-497	1752	36	$	$	SYM
ftr-497	1752	37	5,000	5,000	NUM
ftr-497	1752	38	per	per	ADP
ftr-497	1752	39	donee	donee	NOUN
ftr-497	1752	40	tax	tax	NOUN
ftr-497	1752	41	free	free	ADJ
ftr-497	1752	42	under	under	ADP
ftr-497	1752	43	that	that	DET
ftr-497	1752	44	model	model	NOUN
ftr-497	1752	45	.	.	PUNCT
ftr-497	1753	1	thus	thus	ADV
ftr-497	1753	2	,	,	PUNCT
ftr-497	1753	3	he	he	PRON
ftr-497	1753	4	could	could	AUX
ftr-497	1753	5	give	give	VERB
ftr-497	1753	6	s30.000	s30.000	PROPN
ftr-497	1753	7	in	in	ADP
ftr-497	1753	8	year	year	NOUN
ftr-497	1753	9	one	one	NUM
ftr-497	1753	10	,	,	PUNCT
ftr-497	1753	11	and	and	CCONJ
ftr-497	1753	12	$	$	SYM
ftr-497	1753	13	15,000	15,000	NUM
ftr-497	1753	14	in	in	ADP
ftr-497	1753	15	each	each	DET
ftr-497	1753	16	succeeding	succeed	VERB
ftr-497	1753	17	year	year	NOUN
ftr-497	1753	18	.	.	PUNCT
ftr-497	1754	1	by	by	ADP
ftr-497	1754	2	the	the	DET
ftr-497	1754	3	end	end	NOUN
ftr-497	1754	4	of	of	ADP
ftr-497	1754	5	the	the	DET
ftr-497	1754	6	third	third	ADJ
ftr-497	1754	7	year	year	NOUN
ftr-497	1754	8	,	,	PUNCT
ftr-497	1754	9	he	he	PRON
ftr-497	1754	10	would	would	AUX
ftr-497	1754	11	have	have	AUX
ftr-497	1754	12	transferred	transfer	VERB
ftr-497	1754	13	$	$	SYM
ftr-497	1754	14	60,000	60,000	NUM
ftr-497	1754	15	.	.	PUNCT
ftr-497	1755	1	under	under	ADP
ftr-497	1755	2	the	the	DET
ftr-497	1755	3	per	per	PROPN
ftr-497	1755	4	donor	donor	NOUN
ftr-497	1755	5	model	model	NOUN
ftr-497	1755	6	,	,	PUNCT
ftr-497	1755	7	he	he	PRON
ftr-497	1755	8	could	could	AUX
ftr-497	1755	9	give	give	VERB
ftr-497	1755	10	$	$	SYM
ftr-497	1755	11	20,000	20,000	NUM
ftr-497	1755	12	each	each	DET
ftr-497	1755	13	year	year	NOUN
ftr-497	1755	14	.	.	PUNCT
ftr-497	1756	1	by	by	ADP
ftr-497	1756	2	the	the	DET
ftr-497	1756	3	end	end	NOUN
ftr-497	1756	4	of	of	ADP
ftr-497	1756	5	the	the	DET
ftr-497	1756	6	third	third	ADJ
ftr-497	1756	7	year	year	NOUN
ftr-497	1756	8	under	under	ADP
ftr-497	1756	9	that	that	DET
ftr-497	1756	10	model	model	NOUN
ftr-497	1756	11	,	,	PUNCT
ftr-497	1756	12	he	he	PRON
ftr-497	1756	13	could	could	AUX
ftr-497	1756	14	again	again	ADV
ftr-497	1756	15	have	have	AUX
ftr-497	1756	16	transferred	transfer	VERB
ftr-497	1756	17	s60.000	s60.000	NOUN
ftr-497	1756	18	.	.	PUNCT
ftr-497	1757	1	in	in	ADP
ftr-497	1757	2	the	the	DET
ftr-497	1757	3	fourth	fourth	ADJ
ftr-497	1757	4	year	year	NOUN
ftr-497	1757	5	and	and	CCONJ
ftr-497	1757	6	each	each	DET
ftr-497	1757	7	year	year	NOUN
ftr-497	1757	8	thereafter	thereafter	ADV
ftr-497	1757	9	,	,	PUNCT
ftr-497	1757	10	he	he	PRON
ftr-497	1757	11	could	could	AUX
ftr-497	1757	12	give	give	VERB
ftr-497	1757	13	away	away	ADP
ftr-497	1757	14	only	only	ADV
ftr-497	1757	15	s	s	PART
ftr-497	1757	16	15,000	15,000	NUM
ftr-497	1757	17	under	under	ADP
ftr-497	1757	18	the	the	DET
ftr-497	1757	19	cumulative	cumulative	ADJ
ftr-497	1757	20	use	use	NOUN
ftr-497	1757	21	model	model	NOUN
ftr-497	1757	22	,	,	PUNCT
ftr-497	1757	23	but	but	CCONJ
ftr-497	1757	24	$	$	SYM
ftr-497	1757	25	20,000	20,000	NUM
ftr-497	1757	26	under	under	ADP
ftr-497	1757	27	the	the	DET
ftr-497	1757	28	per	per	ADJ
ftr-497	1757	29	donor	donor	NOUN
ftr-497	1757	30	model	model	NOUN
ftr-497	1757	31	.	.	PUNCT
ftr-497	1758	1	231	231	NUM
ftr-497	1758	2	.	.	PUNCT
ftr-497	1759	1	the	the	DET
ftr-497	1759	2	restructuring	restructure	VERB
ftr-497	1759	3	report	report	NOUN
ftr-497	1759	4	,	,	PUNCT
ftr-497	1759	5	supra	supra	PROPN
ftr-497	1759	6	note	note	NOUN
ftr-497	1759	7	171	171	NUM
ftr-497	1759	8	,	,	PUNCT
ftr-497	1759	9	at	at	ADP
ftr-497	1759	10	401	401	NUM
ftr-497	1759	11	.	.	PUNCT
ftr-497	1759	12	suggested	suggest	VERB
ftr-497	1759	13	that	that	SCONJ
ftr-497	1759	14	a	a	DET
ftr-497	1759	15	per	per	ADP
ftr-497	1759	16	donor	donor	NOUN
ftr-497	1759	17	limitation	limitation	NOUN
ftr-497	1759	18	be	be	AUX
ftr-497	1759	19	adopted	adopt	VERB
ftr-497	1759	20	as	as	ADP
ftr-497	1759	21	a	a	DET
ftr-497	1759	22	means	means	NOUN
ftr-497	1759	23	of	of	ADP
ftr-497	1759	24	preventing	prevent	VERB
ftr-497	1759	25	large	large	ADJ
ftr-497	1759	26	scale	scale	NOUN
ftr-497	1759	27	wealth	wealth	NOUN
ftr-497	1759	28	transfers	transfer	NOUN
ftr-497	1759	29	under	under	ADP
ftr-497	1759	30	the	the	DET
ftr-497	1759	31	exclusion	exclusion	NOUN
ftr-497	1759	32	by	by	ADP
ftr-497	1759	33	those	those	PRON
ftr-497	1759	34	with	with	ADP
ftr-497	1759	35	many	many	ADJ
ftr-497	1759	36	donees	donee	NOUN
ftr-497	1759	37	,	,	PUNCT
ftr-497	1759	38	but	but	CCONJ
ftr-497	1759	39	did	do	AUX
ftr-497	1759	40	not	not	PART
ftr-497	1759	41	recommend	recommend	VERB
ftr-497	1759	42	any	any	DET
ftr-497	1759	43	reduction	reduction	NOUN
ftr-497	1759	44	in	in	ADP
ftr-497	1759	45	the	the	DET
ftr-497	1759	46	per	per	ADP
ftr-497	1759	47	donee	donee	NOUN
ftr-497	1759	48	limitation	limitation	NOUN
ftr-497	1759	49	.	.	PUNCT
ftr-497	1760	1	unless	unless	SCONJ
ftr-497	1760	2	$	$	SYM
ftr-497	1760	3	10,000	10,000	NUM
ftr-497	1760	4	per	per	ADP
ftr-497	1760	5	donee	donee	NOUN
ftr-497	1760	6	turns	turn	VERB
ftr-497	1760	7	out	out	ADP
ftr-497	1760	8	to	to	PART
ftr-497	1760	9	be	be	AUX
ftr-497	1760	10	the	the	DET
ftr-497	1760	11	average	average	ADJ
ftr-497	1760	12	amount	amount	NOUN
ftr-497	1760	13	of	of	ADP
ftr-497	1760	14	annual	annual	ADJ
ftr-497	1760	15	exclusion	exclusion	NOUN
ftr-497	1760	16	-	-	PUNCT
ftr-497	1760	17	type	type	NOUN
ftr-497	1760	18	gifts	gift	NOUN
ftr-497	1760	19	made	make	VERB
ftr-497	1760	20	by	by	ADP
ftr-497	1760	21	persons	person	NOUN
ftr-497	1760	22	who	who	PRON
ftr-497	1760	23	have	have	VERB
ftr-497	1760	24	$	$	SYM
ftr-497	1760	25	600,000	600,000	NUM
ftr-497	1760	26	or	or	CCONJ
ftr-497	1760	27	less	less	ADJ
ftr-497	1760	28	of	of	ADP
ftr-497	1760	29	property	property	NOUN
ftr-497	1760	30	,	,	PUNCT
ftr-497	1760	31	which	which	PRON
ftr-497	1760	32	seems	seem	VERB
ftr-497	1760	33	unlikely	unlikely	ADJ
ftr-497	1760	34	,	,	PUNCT
ftr-497	1760	35	failing	fail	VERB
ftr-497	1760	36	to	to	ADP
ftr-497	1760	37	19931	19931	NUM
ftr-497	1760	38	florida	florida	PROPN
ftr-497	1760	39	tax	tax	PROPN
ftr-497	1760	40	review	review	NOUN
ftr-497	1760	41	law	law	NOUN
ftr-497	1760	42	,	,	PUNCT
ftr-497	1760	43	this	this	DET
ftr-497	1760	44	combination	combination	NOUN
ftr-497	1760	45	(	(	PUNCT
ftr-497	1760	46	assuming	assume	VERB
ftr-497	1760	47	the	the	DET
ftr-497	1760	48	$	$	SYM
ftr-497	1760	49	5,000	5,000	NUM
ftr-497	1760	50	exclusion	exclusion	NOUN
ftr-497	1760	51	amount	amount	NOUN
ftr-497	1760	52	)	)	PUNCT
ftr-497	1760	53	would	would	AUX
ftr-497	1760	54	halve	halve	VERB
ftr-497	1760	55	the	the	DET
ftr-497	1760	56	amount	amount	NOUN
ftr-497	1760	57	any	any	DET
ftr-497	1760	58	taxpayer	taxpayer	NOUN
ftr-497	1760	59	with	with	ADP
ftr-497	1760	60	four	four	NUM
ftr-497	1760	61	or	or	CCONJ
ftr-497	1760	62	fewer	few	ADJ
ftr-497	1760	63	donees	donee	NOUN
ftr-497	1760	64	could	could	AUX
ftr-497	1760	65	transfer	transfer	VERB
ftr-497	1760	66	under	under	ADP
ftr-497	1760	67	the	the	DET
ftr-497	1760	68	annual	annual	ADJ
ftr-497	1760	69	exclusion	exclusion	NOUN
ftr-497	1760	70	,	,	PUNCT
ftr-497	1760	71	and	and	CCONJ
ftr-497	1760	72	would	would	AUX
ftr-497	1760	73	cut	cut	VERB
ftr-497	1760	74	the	the	DET
ftr-497	1760	75	amount	amount	NOUN
ftr-497	1760	76	in	in	ADP
ftr-497	1760	77	less	less	ADJ
ftr-497	1760	78	than	than	ADP
ftr-497	1760	79	half	half	NOUN
ftr-497	1760	80	for	for	ADP
ftr-497	1760	81	taxpayers	taxpayer	NOUN
ftr-497	1760	82	with	with	ADP
ftr-497	1760	83	more	more	ADJ
ftr-497	1760	84	than	than	ADP
ftr-497	1760	85	four	four	NUM
ftr-497	1760	86	donees	donee	NOUN
ftr-497	1760	87	.	.	PUNCT
ftr-497	1761	1	certainly	certainly	ADV
ftr-497	1761	2	,	,	PUNCT
ftr-497	1761	3	the	the	DET
ftr-497	1761	4	per	per	ADP
ftr-497	1761	5	donor	donor	NOUN
ftr-497	1761	6	and	and	CCONJ
ftr-497	1761	7	cumulative	cumulative	ADJ
ftr-497	1761	8	use	use	NOUN
ftr-497	1761	9	models	model	NOUN
ftr-497	1761	10	could	could	AUX
ftr-497	1761	11	also	also	ADV
ftr-497	1761	12	be	be	AUX
ftr-497	1761	13	combined	combine	VERB
ftr-497	1761	14	.	.	PUNCT
ftr-497	1762	1	this	this	PRON
ftr-497	1762	2	offers	offer	VERB
ftr-497	1762	3	the	the	DET
ftr-497	1762	4	possible	possible	ADJ
ftr-497	1762	5	further	further	ADJ
ftr-497	1762	6	reduction	reduction	NOUN
ftr-497	1762	7	in	in	ADP
ftr-497	1762	8	the	the	DET
ftr-497	1762	9	annual	annual	ADJ
ftr-497	1762	10	exclusion	exclusion	NOUN
ftr-497	1762	11	to	to	ADP
ftr-497	1762	12	$	$	SYM
ftr-497	1762	13	2,500	2,500	NUM
ftr-497	1762	14	,	,	PUNCT
ftr-497	1762	15	which	which	PRON
ftr-497	1762	16	,	,	PUNCT
ftr-497	1762	17	if	if	SCONJ
ftr-497	1762	18	reducing	reduce	VERB
ftr-497	1762	19	tax	tax	NOUN
ftr-497	1762	20	-	-	PUNCT
ftr-497	1762	21	free	free	ADJ
ftr-497	1762	22	wealth	wealth	NOUN
ftr-497	1762	23	transfers	transfer	NOUN
ftr-497	1762	24	were	be	AUX
ftr-497	1762	25	the	the	DET
ftr-497	1762	26	only	only	ADJ
ftr-497	1762	27	goal	goal	NOUN
ftr-497	1762	28	,	,	PUNCT
ftr-497	1762	29	might	might	AUX
ftr-497	1762	30	be	be	AUX
ftr-497	1762	31	compelling	compelling	ADJ
ftr-497	1762	32	.	.	PUNCT
ftr-497	1763	1	however	however	ADV
ftr-497	1763	2	,	,	PUNCT
ftr-497	1763	3	under	under	ADP
ftr-497	1763	4	the	the	DET
ftr-497	1763	5	cumulative	cumulative	ADJ
ftr-497	1763	6	use	use	NOUN
ftr-497	1763	7	model	model	NOUN
ftr-497	1763	8	,	,	PUNCT
ftr-497	1763	9	some	some	DET
ftr-497	1763	10	taxpayers	taxpayer	NOUN
ftr-497	1763	11	will	will	AUX
ftr-497	1763	12	incur	incur	VERB
ftr-497	1763	13	an	an	DET
ftr-497	1763	14	obligation	obligation	NOUN
ftr-497	1763	15	to	to	PART
ftr-497	1763	16	file	file	VERB
ftr-497	1763	17	a	a	DET
ftr-497	1763	18	return	return	NOUN
ftr-497	1763	19	with	with	ADP
ftr-497	1763	20	respect	respect	NOUN
ftr-497	1763	21	to	to	ADP
ftr-497	1763	22	gifts	gift	NOUN
ftr-497	1763	23	to	to	ADP
ftr-497	1763	24	one	one	NUM
ftr-497	1763	25	donee	donee	NOUN
ftr-497	1763	26	in	in	ADP
ftr-497	1763	27	excess	excess	NOUN
ftr-497	1763	28	of	of	ADP
ftr-497	1763	29	$	$	SYM
ftr-497	1763	30	2,500	2,500	NUM
ftr-497	1763	31	,	,	PUNCT
ftr-497	1763	32	while	while	SCONJ
ftr-497	1763	33	no	no	DET
ftr-497	1763	34	taxpayers	taxpayer	NOUN
ftr-497	1763	35	will	will	AUX
ftr-497	1763	36	incur	incur	VERB
ftr-497	1763	37	this	this	DET
ftr-497	1763	38	obligation	obligation	NOUN
ftr-497	1763	39	under	under	ADP
ftr-497	1763	40	the	the	DET
ftr-497	1763	41	per	per	X
ftr-497	1763	42	donee	donee	NOUN
ftr-497	1763	43	model	model	NOUN
ftr-497	1763	44	.	.	PUNCT
ftr-497	1764	1	thus	thus	ADV
ftr-497	1764	2	,	,	PUNCT
ftr-497	1764	3	the	the	DET
ftr-497	1764	4	combination	combination	NOUN
ftr-497	1764	5	of	of	ADP
ftr-497	1764	6	the	the	DET
ftr-497	1764	7	per	per	ADJ
ftr-497	1764	8	donor	donor	NOUN
ftr-497	1764	9	and	and	CCONJ
ftr-497	1764	10	cumulative	cumulative	ADJ
ftr-497	1764	11	use	use	NOUN
ftr-497	1764	12	models	model	NOUN
ftr-497	1764	13	has	have	VERB
ftr-497	1764	14	the	the	DET
ftr-497	1764	15	potential	potential	NOUN
ftr-497	1764	16	for	for	ADP
ftr-497	1764	17	requiring	require	VERB
ftr-497	1764	18	more	more	ADJ
ftr-497	1764	19	returns	return	NOUN
ftr-497	1764	20	to	to	PART
ftr-497	1764	21	be	be	AUX
ftr-497	1764	22	filed	file	VERB
ftr-497	1764	23	.	.	PUNCT
ftr-497	1765	1	but	but	CCONJ
ftr-497	1765	2	an	an	DET
ftr-497	1765	3	even	even	ADV
ftr-497	1765	4	more	more	ADV
ftr-497	1765	5	important	important	ADJ
ftr-497	1765	6	element	element	NOUN
ftr-497	1765	7	in	in	ADP
ftr-497	1765	8	choosing	choose	VERB
ftr-497	1765	9	the	the	PRON
ftr-497	1765	10	per	per	ADP
ftr-497	1765	11	donee	donee	NOUN
ftr-497	1765	12	/	/	SYM
ftr-497	1765	13	per	per	ADP
ftr-497	1765	14	donor	donor	NOUN
ftr-497	1765	15	joint	joint	ADJ
ftr-497	1765	16	model	model	NOUN
ftr-497	1765	17	as	as	SCONJ
ftr-497	1765	18	opposed	oppose	VERB
ftr-497	1765	19	to	to	ADP
ftr-497	1765	20	a	a	DET
ftr-497	1765	21	cumulative	cumulative	ADJ
ftr-497	1765	22	use	use	NOUN
ftr-497	1765	23	/	/	SYM
ftr-497	1765	24	per	per	ADP
ftr-497	1765	25	donor	donor	NOUN
ftr-497	1765	26	model	model	NOUN
ftr-497	1765	27	is	be	AUX
ftr-497	1765	28	the	the	DET
ftr-497	1765	29	"	"	PUNCT
ftr-497	1765	30	explainability	explainability	NOUN
ftr-497	1765	31	"	"	PUNCT
ftr-497	1765	32	of	of	ADP
ftr-497	1765	33	the	the	DET
ftr-497	1765	34	law	law	NOUN
ftr-497	1765	35	.	.	PUNCT
ftr-497	1766	1	the	the	DET
ftr-497	1766	2	$	$	SYM
ftr-497	1766	3	20,000	20,000	NUM
ftr-497	1766	4	per	per	ADP
ftr-497	1766	5	donor	donor	NOUN
ftr-497	1766	6	cap	cap	NOUN
ftr-497	1766	7	is	be	AUX
ftr-497	1766	8	not	not	PART
ftr-497	1766	9	particularly	particularly	ADV
ftr-497	1766	10	complex	complex	ADJ
ftr-497	1766	11	to	to	PART
ftr-497	1766	12	explain	explain	VERB
ftr-497	1766	13	in	in	ADP
ftr-497	1766	14	its	its	PRON
ftr-497	1766	15	own	own	ADJ
ftr-497	1766	16	right	right	NOUN
ftr-497	1766	17	.	.	PUNCT
ftr-497	1767	1	thus	thus	ADV
ftr-497	1767	2	,	,	PUNCT
ftr-497	1767	3	assuming	assume	VERB
ftr-497	1767	4	that	that	SCONJ
ftr-497	1767	5	it	it	PRON
ftr-497	1767	6	would	would	AUX
ftr-497	1767	7	be	be	AUX
ftr-497	1767	8	adopted	adopt	VERB
ftr-497	1767	9	with	with	ADP
ftr-497	1767	10	either	either	PRON
ftr-497	1767	11	of	of	ADP
ftr-497	1767	12	the	the	DET
ftr-497	1767	13	other	other	ADJ
ftr-497	1767	14	models	model	NOUN
ftr-497	1767	15	,	,	PUNCT
ftr-497	1767	16	it	it	PRON
ftr-497	1767	17	would	would	AUX
ftr-497	1767	18	not	not	PART
ftr-497	1767	19	be	be	AUX
ftr-497	1767	20	a	a	DET
ftr-497	1767	21	factor	factor	NOUN
ftr-497	1767	22	in	in	ADP
ftr-497	1767	23	choosing	choose	VERB
ftr-497	1767	24	between	between	ADP
ftr-497	1767	25	the	the	DET
ftr-497	1767	26	other	other	ADJ
ftr-497	1767	27	two	two	NUM
ftr-497	1767	28	.	.	PUNCT
ftr-497	1768	1	however	however	ADV
ftr-497	1768	2	,	,	PUNCT
ftr-497	1768	3	the	the	DET
ftr-497	1768	4	mere	mere	ADJ
ftr-497	1768	5	ease	ease	NOUN
ftr-497	1768	6	of	of	ADP
ftr-497	1768	7	stating	state	VERB
ftr-497	1768	8	and	and	CCONJ
ftr-497	1768	9	applying	apply	VERB
ftr-497	1768	10	the	the	DET
ftr-497	1768	11	per	per	ADP
ftr-497	1768	12	donee	donee	NOUN
ftr-497	1768	13	model	model	NOUN
ftr-497	1768	14	,	,	PUNCT
ftr-497	1768	15	compared	compare	VERB
ftr-497	1768	16	to	to	ADP
ftr-497	1768	17	the	the	DET
ftr-497	1768	18	complexity	complexity	NOUN
ftr-497	1768	19	of	of	ADP
ftr-497	1768	20	stating	state	VERB
ftr-497	1768	21	and	and	CCONJ
ftr-497	1768	22	applying	apply	VERB
ftr-497	1768	23	the	the	DET
ftr-497	1768	24	cumulative	cumulative	ADJ
ftr-497	1768	25	use	use	NOUN
ftr-497	1768	26	model	model	NOUN
ftr-497	1768	27	,	,	PUNCT
ftr-497	1768	28	is	be	AUX
ftr-497	1768	29	a	a	DET
ftr-497	1768	30	significant	significant	ADJ
ftr-497	1768	31	factor	factor	NOUN
ftr-497	1768	32	favoring	favor	VERB
ftr-497	1768	33	the	the	DET
ftr-497	1768	34	per	per	ADP
ftr-497	1768	35	donee	donee	NOUN
ftr-497	1768	36	model	model	NOUN
ftr-497	1768	37	.	.	PUNCT
ftr-497	1769	1	2	2	X
ftr-497	1769	2	.	.	X
ftr-497	1769	3	choosing	choose	VERB
ftr-497	1769	4	among	among	ADP
ftr-497	1769	5	the	the	DET
ftr-497	1769	6	less	less	ADV
ftr-497	1769	7	direct	direct	ADJ
ftr-497	1769	8	modifications.-changing	modifications.-change	VERB
ftr-497	1769	9	the	the	DET
ftr-497	1769	10	present	present	ADJ
ftr-497	1769	11	interest	interest	NOUN
ftr-497	1769	12	requirement	requirement	NOUN
ftr-497	1769	13	,	,	PUNCT
ftr-497	1769	14	reducing	reduce	VERB
ftr-497	1769	15	the	the	DET
ftr-497	1769	16	annual	annual	ADJ
ftr-497	1769	17	exclusion	exclusion	NOUN
ftr-497	1769	18	amount	amount	NOUN
ftr-497	1769	19	available	available	ADJ
ftr-497	1769	20	to	to	ADP
ftr-497	1769	21	married	married	ADJ
ftr-497	1769	22	persons	person	NOUN
ftr-497	1769	23	,	,	PUNCT
ftr-497	1769	24	and	and	CCONJ
ftr-497	1769	25	adopting	adopt	VERB
ftr-497	1769	26	new	new	ADJ
ftr-497	1769	27	reporting	reporting	NOUN
ftr-497	1769	28	requirements	requirement	NOUN
ftr-497	1769	29	would	would	AUX
ftr-497	1769	30	less	less	ADV
ftr-497	1769	31	directly	directly	ADV
ftr-497	1769	32	affect	affect	VERB
ftr-497	1769	33	the	the	DET
ftr-497	1769	34	annual	annual	ADJ
ftr-497	1769	35	exclusion	exclusion	NOUN
ftr-497	1769	36	than	than	SCONJ
ftr-497	1769	37	would	would	AUX
ftr-497	1769	38	the	the	DET
ftr-497	1769	39	modifications	modification	NOUN
ftr-497	1769	40	discussed	discuss	VERB
ftr-497	1769	41	above	above	ADV
ftr-497	1769	42	.	.	PUNCT
ftr-497	1770	1	nonetheless	nonetheless	ADV
ftr-497	1770	2	,	,	PUNCT
ftr-497	1770	3	each	each	PRON
ftr-497	1770	4	of	of	ADP
ftr-497	1770	5	these	these	DET
ftr-497	1770	6	possible	possible	ADJ
ftr-497	1770	7	changes	change	NOUN
ftr-497	1770	8	would	would	AUX
ftr-497	1770	9	affect	affect	VERB
ftr-497	1770	10	the	the	DET
ftr-497	1770	11	use	use	NOUN
ftr-497	1770	12	of	of	ADP
ftr-497	1770	13	the	the	DET
ftr-497	1770	14	exclusion	exclusion	NOUN
ftr-497	1770	15	and	and	CCONJ
ftr-497	1770	16	determining	determine	VERB
ftr-497	1770	17	which	which	PRON
ftr-497	1770	18	,	,	PUNCT
ftr-497	1770	19	if	if	SCONJ
ftr-497	1770	20	any	any	PRON
ftr-497	1770	21	,	,	PUNCT
ftr-497	1770	22	of	of	ADP
ftr-497	1770	23	them	they	PRON
ftr-497	1770	24	should	should	AUX
ftr-497	1770	25	be	be	AUX
ftr-497	1770	26	adopted	adopt	VERB
ftr-497	1770	27	is	be	AUX
ftr-497	1770	28	worthwhile	worthwhile	ADJ
ftr-497	1770	29	.	.	PUNCT
ftr-497	1771	1	reduce	reduce	VERB
ftr-497	1771	2	the	the	DET
ftr-497	1771	3	per	per	ADP
ftr-497	1771	4	donee	donee	NOUN
ftr-497	1771	5	limitation	limitation	NOUN
ftr-497	1771	6	is	be	AUX
ftr-497	1771	7	unacceptable	unacceptable	ADJ
ftr-497	1771	8	.	.	PUNCT
ftr-497	1772	1	gutman	gutman	NOUN
ftr-497	1772	2	,	,	PUNCT
ftr-497	1772	3	on	on	ADP
ftr-497	1772	4	the	the	DET
ftr-497	1772	5	other	other	ADJ
ftr-497	1772	6	hand	hand	NOUN
ftr-497	1772	7	,	,	PUNCT
ftr-497	1772	8	argues	argue	VERB
ftr-497	1772	9	that	that	SCONJ
ftr-497	1772	10	if	if	SCONJ
ftr-497	1772	11	the	the	DET
ftr-497	1772	12	per	per	ADP
ftr-497	1772	13	donee	donee	NOUN
ftr-497	1772	14	limit	limit	NOUN
ftr-497	1772	15	is	be	AUX
ftr-497	1772	16	reduced	reduce	VERB
ftr-497	1772	17	to	to	ADP
ftr-497	1772	18	an	an	DET
ftr-497	1772	19	appropriate	appropriate	ADJ
ftr-497	1772	20	amount	amount	NOUN
ftr-497	1772	21	,	,	PUNCT
ftr-497	1772	22	there	there	PRON
ftr-497	1772	23	is	be	VERB
ftr-497	1772	24	no	no	DET
ftr-497	1772	25	need	need	NOUN
ftr-497	1772	26	to	to	PART
ftr-497	1772	27	adopt	adopt	VERB
ftr-497	1772	28	a	a	DET
ftr-497	1772	29	per	per	ADP
ftr-497	1772	30	donor	donor	NOUN
ftr-497	1772	31	cap	cap	NOUN
ftr-497	1772	32	also	also	ADV
ftr-497	1772	33	.	.	PUNCT
ftr-497	1773	1	gutman	gutman	NOUN
ftr-497	1773	2	comment	comment	NOUN
ftr-497	1773	3	,	,	PUNCT
ftr-497	1773	4	supra	supra	PROPN
ftr-497	1773	5	note	note	PROPN
ftr-497	1773	6	170	170	NUM
ftr-497	1773	7	,	,	PUNCT
ftr-497	1773	8	at	at	ADP
ftr-497	1773	9	659	659	NUM
ftr-497	1773	10	.	.	PUNCT
ftr-497	1774	1	the	the	DET
ftr-497	1774	2	logic	logic	NOUN
ftr-497	1774	3	of	of	ADP
ftr-497	1774	4	gutman	gutman	NOUN
ftr-497	1774	5	's	's	PART
ftr-497	1774	6	position	position	NOUN
ftr-497	1774	7	is	be	AUX
ftr-497	1774	8	irrefutable	irrefutable	ADJ
ftr-497	1774	9	.	.	PUNCT
ftr-497	1775	1	however	however	ADV
ftr-497	1775	2	,	,	PUNCT
ftr-497	1775	3	it	it	PRON
ftr-497	1775	4	seems	seem	VERB
ftr-497	1775	5	likely	likely	ADJ
ftr-497	1775	6	that	that	SCONJ
ftr-497	1775	7	on	on	ADP
ftr-497	1775	8	an	an	DET
ftr-497	1775	9	issue	issue	NOUN
ftr-497	1775	10	like	like	ADP
ftr-497	1775	11	this	this	PRON
ftr-497	1775	12	,	,	PUNCT
ftr-497	1775	13	which	which	PRON
ftr-497	1775	14	has	have	VERB
ftr-497	1775	15	the	the	DET
ftr-497	1775	16	potential	potential	NOUN
ftr-497	1775	17	to	to	PART
ftr-497	1775	18	affect	affect	VERB
ftr-497	1775	19	a	a	DET
ftr-497	1775	20	substantial	substantial	ADJ
ftr-497	1775	21	number	number	NOUN
ftr-497	1775	22	of	of	ADP
ftr-497	1775	23	taxpayers	taxpayer	NOUN
ftr-497	1775	24	and	and	CCONJ
ftr-497	1775	25	to	to	PART
ftr-497	1775	26	cause	cause	VERB
ftr-497	1775	27	the	the	DET
ftr-497	1775	28	government	government	NOUN
ftr-497	1775	29	a	a	DET
ftr-497	1775	30	substantial	substantial	ADJ
ftr-497	1775	31	administrative	administrative	ADJ
ftr-497	1775	32	burden	burden	NOUN
ftr-497	1775	33	,	,	PUNCT
ftr-497	1775	34	lawmakers	lawmaker	NOUN
ftr-497	1775	35	will	will	AUX
ftr-497	1775	36	choose	choose	VERB
ftr-497	1775	37	to	to	PART
ftr-497	1775	38	pick	pick	VERB
ftr-497	1775	39	an	an	DET
ftr-497	1775	40	amount	amount	NOUN
ftr-497	1775	41	at	at	ADP
ftr-497	1775	42	the	the	DET
ftr-497	1775	43	high	high	ADJ
ftr-497	1775	44	end	end	NOUN
ftr-497	1775	45	of	of	ADP
ftr-497	1775	46	any	any	DET
ftr-497	1775	47	range	range	NOUN
ftr-497	1775	48	of	of	ADP
ftr-497	1775	49	figures	figure	NOUN
ftr-497	1775	50	presented	present	VERB
ftr-497	1775	51	to	to	ADP
ftr-497	1775	52	them	they	PRON
ftr-497	1775	53	.	.	PUNCT
ftr-497	1776	1	thus	thus	ADV
ftr-497	1776	2	,	,	PUNCT
ftr-497	1776	3	it	it	PRON
ftr-497	1776	4	seems	seem	VERB
ftr-497	1776	5	desirable	desirable	ADJ
ftr-497	1776	6	to	to	PART
ftr-497	1776	7	have	have	VERB
ftr-497	1776	8	an	an	DET
ftr-497	1776	9	overall	overall	ADJ
ftr-497	1776	10	cap	cap	NOUN
ftr-497	1776	11	which	which	PRON
ftr-497	1776	12	will	will	AUX
ftr-497	1776	13	reduce	reduce	VERB
ftr-497	1776	14	large	large	ADJ
ftr-497	1776	15	scale	scale	NOUN
ftr-497	1776	16	wealth	wealth	NOUN
ftr-497	1776	17	reduction	reduction	NOUN
ftr-497	1776	18	through	through	ADP
ftr-497	1776	19	use	use	NOUN
ftr-497	1776	20	of	of	ADP
ftr-497	1776	21	the	the	DET
ftr-497	1776	22	exclusion	exclusion	NOUN
ftr-497	1776	23	.	.	PUNCT
ftr-497	1777	1	steinkamp	steinkamp	PROPN
ftr-497	1777	2	,	,	PUNCT
ftr-497	1777	3	supra	supra	PROPN
ftr-497	1777	4	note	note	NOUN
ftr-497	1777	5	171	171	NUM
ftr-497	1777	6	at	at	ADP
ftr-497	1777	7	170	170	NUM
ftr-497	1777	8	-	-	SYM
ftr-497	1777	9	71	71	NUM
ftr-497	1777	10	,	,	PUNCT
ftr-497	1777	11	argues	argue	VERB
ftr-497	1777	12	that	that	SCONJ
ftr-497	1777	13	using	use	VERB
ftr-497	1777	14	only	only	ADV
ftr-497	1777	15	a	a	DET
ftr-497	1777	16	per	per	ADP
ftr-497	1777	17	donee	donee	NOUN
ftr-497	1777	18	exclusion	exclusion	NOUN
ftr-497	1777	19	is	be	AUX
ftr-497	1777	20	consistent	consistent	ADJ
ftr-497	1777	21	with	with	ADP
ftr-497	1777	22	the	the	DET
ftr-497	1777	23	purpose	purpose	NOUN
ftr-497	1777	24	of	of	ADP
ftr-497	1777	25	the	the	DET
ftr-497	1777	26	exclusion	exclusion	NOUN
ftr-497	1777	27	to	to	PART
ftr-497	1777	28	protect	protect	VERB
ftr-497	1777	29	ordinary	ordinary	ADJ
ftr-497	1777	30	gifts	gift	NOUN
ftr-497	1777	31	,	,	PUNCT
ftr-497	1777	32	which	which	PRON
ftr-497	1777	33	are	be	AUX
ftr-497	1777	34	made	make	VERB
ftr-497	1777	35	to	to	ADP
ftr-497	1777	36	individual	individual	ADJ
ftr-497	1777	37	donees	donee	NOUN
ftr-497	1777	38	,	,	PUNCT
ftr-497	1777	39	and	and	CCONJ
ftr-497	1777	40	that	that	SCONJ
ftr-497	1777	41	if	if	SCONJ
ftr-497	1777	42	the	the	DET
ftr-497	1777	43	exclusion	exclusion	NOUN
ftr-497	1777	44	is	be	AUX
ftr-497	1777	45	too	too	ADV
ftr-497	1777	46	large	large	ADJ
ftr-497	1777	47	then	then	ADV
ftr-497	1777	48	the	the	DET
ftr-497	1777	49	per	per	ADP
ftr-497	1777	50	donee	donee	NOUN
ftr-497	1777	51	limit	limit	NOUN
ftr-497	1777	52	should	should	AUX
ftr-497	1777	53	be	be	AUX
ftr-497	1777	54	reduced	reduce	VERB
ftr-497	1777	55	.	.	PUNCT
ftr-497	1778	1	however	however	ADV
ftr-497	1778	2	,	,	PUNCT
ftr-497	1778	3	if	if	SCONJ
ftr-497	1778	4	the	the	PRON
ftr-497	1778	5	per	per	ADP
ftr-497	1778	6	donee	donee	NOUN
ftr-497	1778	7	limit	limit	NOUN
ftr-497	1778	8	is	be	AUX
ftr-497	1778	9	set	set	VERB
ftr-497	1778	10	large	large	ADJ
ftr-497	1778	11	enough	enough	ADV
ftr-497	1778	12	to	to	PART
ftr-497	1778	13	cover	cover	VERB
ftr-497	1778	14	recurring	recurring	NOUN
ftr-497	1778	15	gifts	gift	NOUN
ftr-497	1778	16	(	(	PUNCT
ftr-497	1778	17	such	such	ADJ
ftr-497	1778	18	as	as	ADP
ftr-497	1778	19	birthdays	birthday	NOUN
ftr-497	1778	20	and	and	CCONJ
ftr-497	1778	21	holidays	holiday	NOUN
ftr-497	1778	22	)	)	PUNCT
ftr-497	1778	23	,	,	PUNCT
ftr-497	1778	24	and	and	CCONJ
ftr-497	1778	25	also	also	ADV
ftr-497	1778	26	to	to	PART
ftr-497	1778	27	cover	cover	VERB
ftr-497	1778	28	special	special	ADJ
ftr-497	1778	29	occasion	occasion	NOUN
ftr-497	1778	30	gifts	gift	NOUN
ftr-497	1778	31	(	(	PUNCT
ftr-497	1778	32	such	such	ADJ
ftr-497	1778	33	as	as	ADP
ftr-497	1778	34	weddings	wedding	NOUN
ftr-497	1778	35	and	and	CCONJ
ftr-497	1778	36	graduations	graduation	NOUN
ftr-497	1778	37	)	)	PUNCT
ftr-497	1778	38	,	,	PUNCT
ftr-497	1778	39	a	a	DET
ftr-497	1778	40	per	per	ADP
ftr-497	1778	41	donor	donor	NOUN
ftr-497	1778	42	limitation	limitation	NOUN
ftr-497	1778	43	should	should	AUX
ftr-497	1778	44	seldom	seldom	ADV
ftr-497	1778	45	prove	prove	VERB
ftr-497	1778	46	to	to	PART
ftr-497	1778	47	be	be	AUX
ftr-497	1778	48	too	too	ADV
ftr-497	1778	49	restrictive	restrictive	ADJ
ftr-497	1778	50	.	.	PUNCT
ftr-497	1779	1	[	[	X
ftr-497	1779	2	vol	vol	NOUN
ftr-497	1779	3	.	.	PUNCT
ftr-497	1780	1	1:7	1:7	NUM
ftr-497	1780	2	should	should	AUX
ftr-497	1780	3	we	we	PRON
ftr-497	1780	4	give	give	VERB
ftr-497	1780	5	away	away	ADP
ftr-497	1780	6	the	the	DET
ftr-497	1780	7	annual	annual	ADJ
ftr-497	1780	8	erclusion	erclusion	NOUN
ftr-497	1780	9	?	?	PUNCT
ftr-497	1781	1	retaining	retain	VERB
ftr-497	1781	2	a	a	DET
ftr-497	1781	3	per	per	ADP
ftr-497	1781	4	donee	donee	NOUN
ftr-497	1781	5	limitation	limitation	NOUN
ftr-497	1781	6	,	,	PUNCT
ftr-497	1781	7	as	as	SCONJ
ftr-497	1781	8	recommended	recommend	VERB
ftr-497	1781	9	above	above	ADV
ftr-497	1781	10	,	,	PUNCT
ftr-497	1781	11	requires	require	VERB
ftr-497	1781	12	that	that	SCONJ
ftr-497	1781	13	there	there	PRON
ftr-497	1781	14	be	be	VERB
ftr-497	1781	15	a	a	DET
ftr-497	1781	16	present	present	ADJ
ftr-497	1781	17	interest	interest	NOUN
ftr-497	1781	18	requirement	requirement	NOUN
ftr-497	1781	19	or	or	CCONJ
ftr-497	1781	20	some	some	DET
ftr-497	1781	21	substitute	substitute	NOUN
ftr-497	1781	22	for	for	ADP
ftr-497	1781	23	it	it	PRON
ftr-497	1781	24	in	in	ADP
ftr-497	1781	25	order	order	NOUN
ftr-497	1781	26	to	to	PART
ftr-497	1781	27	make	make	VERB
ftr-497	1781	28	it	it	PRON
ftr-497	1781	29	possible	possible	ADJ
ftr-497	1781	30	to	to	PART
ftr-497	1781	31	value	value	VERB
ftr-497	1781	32	the	the	DET
ftr-497	1781	33	amount	amount	NOUN
ftr-497	1781	34	transferred	transfer	VERB
ftr-497	1781	35	to	to	ADP
ftr-497	1781	36	each	each	DET
ftr-497	1781	37	donee	donee	NOUN
ftr-497	1781	38	.	.	PUNCT
ftr-497	1782	1	while	while	SCONJ
ftr-497	1782	2	a	a	DET
ftr-497	1782	3	per	per	ADP
ftr-497	1782	4	donee	donee	NOUN
ftr-497	1782	5	limit	limit	NOUN
ftr-497	1782	6	is	be	AUX
ftr-497	1782	7	desirable	desirable	ADJ
ftr-497	1782	8	to	to	PART
ftr-497	1782	9	retain	retain	VERB
ftr-497	1782	10	,	,	PUNCT
ftr-497	1782	11	the	the	DET
ftr-497	1782	12	use	use	NOUN
ftr-497	1782	13	of	of	ADP
ftr-497	1782	14	meaningless	meaningless	ADJ
ftr-497	1782	15	withdrawal	withdrawal	NOUN
ftr-497	1782	16	rights	right	NOUN
ftr-497	1782	17	to	to	PART
ftr-497	1782	18	create	create	VERB
ftr-497	1782	19	a	a	DET
ftr-497	1782	20	present	present	ADJ
ftr-497	1782	21	interest	interest	NOUN
ftr-497	1782	22	should	should	AUX
ftr-497	1782	23	be	be	AUX
ftr-497	1782	24	eliminated	eliminate	VERB
ftr-497	1782	25	.	.	PUNCT
ftr-497	1783	1	gutman	gutman	NOUN
ftr-497	1783	2	would	would	AUX
ftr-497	1783	3	eliminate	eliminate	VERB
ftr-497	1783	4	the	the	DET
ftr-497	1783	5	use	use	NOUN
ftr-497	1783	6	of	of	ADP
ftr-497	1783	7	withdrawal	withdrawal	NOUN
ftr-497	1783	8	rights	right	NOUN
ftr-497	1783	9	to	to	PART
ftr-497	1783	10	create	create	VERB
ftr-497	1783	11	a	a	DET
ftr-497	1783	12	present	present	ADJ
ftr-497	1783	13	interest	interest	NOUN
ftr-497	1783	14	by	by	ADP
ftr-497	1783	15	denying	deny	VERB
ftr-497	1783	16	the	the	DET
ftr-497	1783	17	annual	annual	ADJ
ftr-497	1783	18	exclusion	exclusion	NOUN
ftr-497	1783	19	for	for	ADP
ftr-497	1783	20	transfers	transfer	NOUN
ftr-497	1783	21	into	into	ADP
ftr-497	1783	22	trust	trust	NOUN
ftr-497	1783	23	,	,	PUNCT
ftr-497	1783	24	an	an	DET
ftr-497	1783	25	approach	approach	NOUN
ftr-497	1783	26	that	that	PRON
ftr-497	1783	27	would	would	AUX
ftr-497	1783	28	also	also	ADV
ftr-497	1783	29	limit	limit	VERB
ftr-497	1783	30	or	or	CCONJ
ftr-497	1783	31	make	make	VERB
ftr-497	1783	32	more	more	ADV
ftr-497	1783	33	difficult	difficult	ADJ
ftr-497	1783	34	the	the	DET
ftr-497	1783	35	transfer	transfer	NOUN
ftr-497	1783	36	of	of	ADP
ftr-497	1783	37	certain	certain	ADJ
ftr-497	1783	38	types	type	NOUN
ftr-497	1783	39	of	of	ADP
ftr-497	1783	40	assets	asset	NOUN
ftr-497	1783	41	under	under	ADP
ftr-497	1783	42	the	the	DET
ftr-497	1783	43	annual	annual	ADJ
ftr-497	1783	44	exclusion	exclusion	NOUN
ftr-497	1783	45	.	.	PUNCT
ftr-497	1783	46	'	'	PUNCT
ftr-497	1784	1	the	the	DET
ftr-497	1784	2	type	type	NOUN
ftr-497	1784	3	of	of	ADP
ftr-497	1784	4	assets	asset	NOUN
ftr-497	1784	5	transferred	transfer	VERB
ftr-497	1784	6	is	be	AUX
ftr-497	1784	7	an	an	DET
ftr-497	1784	8	appropriate	appropriate	ADJ
ftr-497	1784	9	thing	thing	NOUN
ftr-497	1784	10	to	to	PART
ftr-497	1784	11	limit	limit	VERB
ftr-497	1784	12	in	in	ADP
ftr-497	1784	13	consumption	consumption	NOUN
ftr-497	1784	14	type	type	NOUN
ftr-497	1784	15	transfers	transfer	NOUN
ftr-497	1784	16	,	,	PUNCT
ftr-497	1784	17	but	but	CCONJ
ftr-497	1784	18	it	it	PRON
ftr-497	1784	19	is	be	AUX
ftr-497	1784	20	not	not	PART
ftr-497	1784	21	an	an	DET
ftr-497	1784	22	appropriate	appropriate	ADJ
ftr-497	1784	23	thing	thing	NOUN
ftr-497	1784	24	to	to	PART
ftr-497	1784	25	limit	limit	VERB
ftr-497	1784	26	for	for	ADP
ftr-497	1784	27	the	the	DET
ftr-497	1784	28	types	type	NOUN
ftr-497	1784	29	of	of	ADP
ftr-497	1784	30	gifts	gift	NOUN
ftr-497	1784	31	that	that	PRON
ftr-497	1784	32	the	the	DET
ftr-497	1784	33	annual	annual	ADJ
ftr-497	1784	34	exclusion	exclusion	NOUN
ftr-497	1784	35	was	be	AUX
ftr-497	1784	36	meant	mean	VERB
ftr-497	1784	37	to	to	PART
ftr-497	1784	38	protect	protect	VERB
ftr-497	1784	39	.	.	PUNCT
ftr-497	1785	1	the	the	DET
ftr-497	1785	2	suggestion	suggestion	NOUN
ftr-497	1785	3	of	of	ADP
ftr-497	1785	4	the	the	DET
ftr-497	1785	5	aba	aba	PROPN
ftr-497	1785	6	task	task	PROPN
ftr-497	1785	7	force	force	NOUN
ftr-497	1785	8	to	to	PART
ftr-497	1785	9	require	require	VERB
ftr-497	1785	10	an	an	DET
ftr-497	1785	11	annual	annual	ADJ
ftr-497	1785	12	exclusion	exclusion	NOUN
ftr-497	1785	13	gift	gift	NOUN
ftr-497	1785	14	in	in	ADP
ftr-497	1785	15	trust	trust	NOUN
ftr-497	1785	16	to	to	PART
ftr-497	1785	17	be	be	AUX
ftr-497	1785	18	usable	usable	ADJ
ftr-497	1785	19	for	for	ADP
ftr-497	1785	20	only	only	ADV
ftr-497	1785	21	one	one	NUM
ftr-497	1785	22	beneficiary	beneficiary	NOUN
ftr-497	1785	23	,	,	PUNCT
ftr-497	1785	24	and	and	CCONJ
ftr-497	1785	25	,	,	PUNCT
ftr-497	1785	26	to	to	ADP
ftr-497	1785	27	the	the	DET
ftr-497	1785	28	extent	extent	NOUN
ftr-497	1785	29	not	not	PART
ftr-497	1785	30	so	so	ADV
ftr-497	1785	31	used	use	VERB
ftr-497	1785	32	,	,	PUNCT
ftr-497	1785	33	to	to	PART
ftr-497	1785	34	be	be	AUX
ftr-497	1785	35	includible	includible	ADJ
ftr-497	1785	36	in	in	ADP
ftr-497	1785	37	that	that	DET
ftr-497	1785	38	beneficiary	beneficiary	NOUN
ftr-497	1785	39	's	's	PART
ftr-497	1785	40	gross	gross	ADJ
ftr-497	1785	41	estate	estate	NOUN
ftr-497	1785	42	,	,	PUNCT
ftr-497	1785	43	will	will	AUX
ftr-497	1785	44	permit	permit	VERB
ftr-497	1785	45	a	a	DET
ftr-497	1785	46	per	per	ADP
ftr-497	1785	47	donee	donee	NOUN
ftr-497	1785	48	limit	limit	NOUN
ftr-497	1785	49	to	to	PART
ftr-497	1785	50	be	be	AUX
ftr-497	1785	51	retained	retain	VERB
ftr-497	1785	52	and	and	CCONJ
ftr-497	1785	53	eliminate	eliminate	VERB
ftr-497	1785	54	the	the	DET
ftr-497	1785	55	use	use	NOUN
ftr-497	1785	56	of	of	ADP
ftr-497	1785	57	withdrawal	withdrawal	NOUN
ftr-497	1785	58	rights	right	NOUN
ftr-497	1785	59	given	give	VERB
ftr-497	1785	60	solely	solely	ADV
ftr-497	1785	61	to	to	PART
ftr-497	1785	62	make	make	VERB
ftr-497	1785	63	a	a	DET
ftr-497	1785	64	transfer	transfer	NOUN
ftr-497	1785	65	a	a	DET
ftr-497	1785	66	present	present	ADJ
ftr-497	1785	67	interest	interest	NOUN
ftr-497	1785	68	.	.	PUNCT
ftr-497	1786	1	this	this	DET
ftr-497	1786	2	approach	approach	NOUN
ftr-497	1786	3	also	also	ADV
ftr-497	1786	4	preserves	preserve	VERB
ftr-497	1786	5	for	for	ADP
ftr-497	1786	6	donors	donor	NOUN
ftr-497	1786	7	the	the	DET
ftr-497	1786	8	use	use	NOUN
ftr-497	1786	9	of	of	ADP
ftr-497	1786	10	trusts	trust	NOUN
ftr-497	1786	11	as	as	ADP
ftr-497	1786	12	vehicles	vehicle	NOUN
ftr-497	1786	13	to	to	PART
ftr-497	1786	14	hold	hold	VERB
ftr-497	1786	15	annual	annual	ADJ
ftr-497	1786	16	exclusion	exclusion	NOUN
ftr-497	1786	17	gifts	gift	NOUN
ftr-497	1786	18	.	.	PUNCT
ftr-497	1787	1	accordingly	accordingly	ADV
ftr-497	1787	2	,	,	PUNCT
ftr-497	1787	3	using	use	VERB
ftr-497	1787	4	a	a	DET
ftr-497	1787	5	"	"	PUNCT
ftr-497	1787	6	vesting	vest	VERB
ftr-497	1787	7	"	"	PUNCT
ftr-497	1787	8	approach	approach	NOUN
ftr-497	1787	9	to	to	PART
ftr-497	1787	10	replace	replace	VERB
ftr-497	1787	11	the	the	DET
ftr-497	1787	12	present	present	ADJ
ftr-497	1787	13	interest	interest	NOUN
ftr-497	1787	14	requirement	requirement	NOUN
ftr-497	1787	15	is	be	AUX
ftr-497	1787	16	the	the	DET
ftr-497	1787	17	most	most	ADV
ftr-497	1787	18	desirable	desirable	ADJ
ftr-497	1787	19	alternative	alternative	NOUN
ftr-497	1787	20	.	.	PUNCT
ftr-497	1788	1	reducing	reduce	VERB
ftr-497	1788	2	the	the	DET
ftr-497	1788	3	annual	annual	ADJ
ftr-497	1788	4	exclusion	exclusion	NOUN
ftr-497	1788	5	available	available	ADJ
ftr-497	1788	6	to	to	ADP
ftr-497	1788	7	a	a	DET
ftr-497	1788	8	married	married	ADJ
ftr-497	1788	9	person	person	NOUN
ftr-497	1788	10	by	by	ADP
ftr-497	1788	11	fifty	fifty	NUM
ftr-497	1788	12	percent	percent	NOUN
ftr-497	1788	13	presents	present	VERB
ftr-497	1788	14	a	a	DET
ftr-497	1788	15	difficult	difficult	ADJ
ftr-497	1788	16	choice	choice	NOUN
ftr-497	1788	17	.	.	PUNCT
ftr-497	1789	1	doing	do	VERB
ftr-497	1789	2	so	so	ADV
ftr-497	1789	3	would	would	AUX
ftr-497	1789	4	be	be	AUX
ftr-497	1789	5	based	base	VERB
ftr-497	1789	6	on	on	ADP
ftr-497	1789	7	the	the	DET
ftr-497	1789	8	premise	premise	NOUN
ftr-497	1789	9	that	that	SCONJ
ftr-497	1789	10	a	a	DET
ftr-497	1789	11	married	married	ADJ
ftr-497	1789	12	couple	couple	NOUN
ftr-497	1789	13	should	should	AUX
ftr-497	1789	14	be	be	AUX
ftr-497	1789	15	treated	treat	VERB
ftr-497	1789	16	as	as	ADP
ftr-497	1789	17	one	one	NUM
ftr-497	1789	18	person	person	NOUN
ftr-497	1789	19	for	for	ADP
ftr-497	1789	20	transfer	transfer	NOUN
ftr-497	1789	21	tax	tax	NOUN
ftr-497	1789	22	purposes	purpose	NOUN
ftr-497	1789	23	.	.	PUNCT
ftr-497	1790	1	there	there	PRON
ftr-497	1790	2	are	be	VERB
ftr-497	1790	3	other	other	ADJ
ftr-497	1790	4	transfer	transfer	NOUN
ftr-497	1790	5	tax	tax	NOUN
ftr-497	1790	6	provisions	provision	NOUN
ftr-497	1790	7	that	that	PRON
ftr-497	1790	8	do	do	VERB
ftr-497	1790	9	this	this	PRON
ftr-497	1790	10	.	.	PUNCT
ftr-497	1791	1	perhaps	perhaps	ADV
ftr-497	1791	2	the	the	DET
ftr-497	1791	3	most	most	ADV
ftr-497	1791	4	significant	significant	ADJ
ftr-497	1791	5	one	one	NOUN
ftr-497	1791	6	is	be	AUX
ftr-497	1791	7	the	the	DET
ftr-497	1791	8	unlimited	unlimited	ADJ
ftr-497	1791	9	marital	marital	ADJ
ftr-497	1791	10	deduction	deduction	NOUN
ftr-497	1791	11	,	,	PUNCT
ftr-497	1791	12	which	which	PRON
ftr-497	1791	13	treats	treat	VERB
ftr-497	1791	14	the	the	DET
ftr-497	1791	15	married	married	ADJ
ftr-497	1791	16	couple	couple	NOUN
ftr-497	1791	17	as	as	ADP
ftr-497	1791	18	a	a	DET
ftr-497	1791	19	unit	unit	NOUN
ftr-497	1791	20	and	and	CCONJ
ftr-497	1791	21	allows	allow	VERB
ftr-497	1791	22	deferral	deferral	ADJ
ftr-497	1791	23	of	of	ADP
ftr-497	1791	24	all	all	DET
ftr-497	1791	25	gift	gift	NOUN
ftr-497	1791	26	and	and	CCONJ
ftr-497	1791	27	estate	estate	NOUN
ftr-497	1791	28	tax	tax	NOUN
ftr-497	1791	29	liability	liability	NOUN
ftr-497	1791	30	232	232	NUM
ftr-497	1791	31	.	.	PUNCT
ftr-497	1792	1	gutman	gutman	NOUN
ftr-497	1792	2	,	,	PUNCT
ftr-497	1792	3	supra	supra	PROPN
ftr-497	1792	4	note	note	PROPN
ftr-497	1792	5	170	170	NUM
ftr-497	1792	6	,	,	PUNCT
ftr-497	1792	7	at	at	ADP
ftr-497	1792	8	1245	1245	NUM
ftr-497	1792	9	-	-	SYM
ftr-497	1792	10	46	46	NUM
ftr-497	1792	11	;	;	PUNCT
ftr-497	1792	12	gutman	gutman	NOUN
ftr-497	1792	13	comment	comment	NOUN
ftr-497	1792	14	.	.	PUNCT
ftr-497	1793	1	supra	supra	PROPN
ftr-497	1793	2	note	note	PROPN
ftr-497	1793	3	170	170	NUM
ftr-497	1793	4	,	,	PUNCT
ftr-497	1793	5	at	at	ADP
ftr-497	1793	6	658	658	NUM
ftr-497	1793	7	-	-	SYM
ftr-497	1793	8	59	59	NUM
ftr-497	1793	9	.	.	PUNCT
ftr-497	1794	1	steinkamp	steinkamp	PROPN
ftr-497	1794	2	,	,	PUNCT
ftr-497	1794	3	supra	supra	PROPN
ftr-497	1794	4	note	note	NOUN
ftr-497	1794	5	171	171	NUM
ftr-497	1794	6	at	at	ADP
ftr-497	1794	7	174	174	NUM
ftr-497	1794	8	-	-	SYM
ftr-497	1794	9	78	78	NUM
ftr-497	1794	10	,	,	PUNCT
ftr-497	1794	11	argues	argue	VERB
ftr-497	1794	12	that	that	SCONJ
ftr-497	1794	13	transfers	transfer	NOUN
ftr-497	1794	14	in	in	ADP
ftr-497	1794	15	trust	trust	NOUN
ftr-497	1794	16	should	should	AUX
ftr-497	1794	17	qualify	qualify	VERB
ftr-497	1794	18	only	only	ADV
ftr-497	1794	19	if	if	SCONJ
ftr-497	1794	20	the	the	DET
ftr-497	1794	21	trust	trust	NOUN
ftr-497	1794	22	benefits	benefit	VERB
ftr-497	1794	23	a	a	DET
ftr-497	1794	24	single	single	ADJ
ftr-497	1794	25	beneficiary	beneficiary	NOUN
ftr-497	1794	26	and	and	CCONJ
ftr-497	1794	27	the	the	DET
ftr-497	1794	28	beneficiary	beneficiary	NOUN
ftr-497	1794	29	(	(	PUNCT
ftr-497	1794	30	or	or	CCONJ
ftr-497	1794	31	a	a	DET
ftr-497	1794	32	guardian	guardian	NOUN
ftr-497	1794	33	therefor	therefor	PROPN
ftr-497	1794	34	)	)	PUNCT
ftr-497	1794	35	can	can	AUX
ftr-497	1794	36	withdraw	withdraw	VERB
ftr-497	1794	37	the	the	DET
ftr-497	1794	38	property	property	NOUN
ftr-497	1794	39	at	at	ADP
ftr-497	1794	40	any	any	DET
ftr-497	1794	41	time	time	NOUN
ftr-497	1794	42	.	.	PUNCT
ftr-497	1795	1	his	his	PRON
ftr-497	1795	2	argument	argument	NOUN
ftr-497	1795	3	is	be	AUX
ftr-497	1795	4	that	that	SCONJ
ftr-497	1795	5	the	the	DET
ftr-497	1795	6	exclusion	exclusion	NOUN
ftr-497	1795	7	is	be	AUX
ftr-497	1795	8	meant	mean	VERB
ftr-497	1795	9	to	to	PART
ftr-497	1795	10	cover	cover	VERB
ftr-497	1795	11	incidental	incidental	ADJ
ftr-497	1795	12	gifts	gift	NOUN
ftr-497	1795	13	and	and	CCONJ
ftr-497	1795	14	that	that	SCONJ
ftr-497	1795	15	most	most	ADJ
ftr-497	1795	16	such	such	ADJ
ftr-497	1795	17	gifts	gift	NOUN
ftr-497	1795	18	are	be	AUX
ftr-497	1795	19	made	make	VERB
ftr-497	1795	20	in	in	ADP
ftr-497	1795	21	a	a	DET
ftr-497	1795	22	way	way	NOUN
ftr-497	1795	23	that	that	PRON
ftr-497	1795	24	gives	give	VERB
ftr-497	1795	25	the	the	DET
ftr-497	1795	26	donee	donee	NOUN
ftr-497	1795	27	control	control	NOUN
ftr-497	1795	28	over	over	ADP
ftr-497	1795	29	the	the	DET
ftr-497	1795	30	gift	gift	NOUN
ftr-497	1795	31	property	property	NOUN
ftr-497	1795	32	,	,	PUNCT
ftr-497	1795	33	and	and	CCONJ
ftr-497	1795	34	thus	thus	ADV
ftr-497	1795	35	gifts	gift	NOUN
ftr-497	1795	36	in	in	ADP
ftr-497	1795	37	trust	trust	NOUN
ftr-497	1795	38	should	should	AUX
ftr-497	1795	39	qualify	qualify	VERB
ftr-497	1795	40	only	only	ADV
ftr-497	1795	41	if	if	SCONJ
ftr-497	1795	42	they	they	PRON
ftr-497	1795	43	provide	provide	VERB
ftr-497	1795	44	the	the	DET
ftr-497	1795	45	donee	donee	NOUN
ftr-497	1795	46	essentially	essentially	ADV
ftr-497	1795	47	the	the	DET
ftr-497	1795	48	same	same	ADJ
ftr-497	1795	49	control	control	NOUN
ftr-497	1795	50	.	.	PUNCT
ftr-497	1796	1	steinkamp	steinkamp	PROPN
ftr-497	1796	2	's	's	PART
ftr-497	1796	3	approach	approach	NOUN
ftr-497	1796	4	and	and	CCONJ
ftr-497	1796	5	that	that	PRON
ftr-497	1796	6	recommended	recommend	VERB
ftr-497	1796	7	herein	herein	NOUN
ftr-497	1796	8	are	be	AUX
ftr-497	1796	9	perhaps	perhaps	ADV
ftr-497	1796	10	more	more	ADV
ftr-497	1796	11	alike	alike	ADV
ftr-497	1796	12	than	than	SCONJ
ftr-497	1796	13	they	they	PRON
ftr-497	1796	14	are	be	AUX
ftr-497	1796	15	different	different	ADJ
ftr-497	1796	16	,	,	PUNCT
ftr-497	1796	17	since	since	SCONJ
ftr-497	1796	18	each	each	PRON
ftr-497	1796	19	replaces	replace	VERB
ftr-497	1796	20	the	the	DET
ftr-497	1796	21	existing	exist	VERB
ftr-497	1796	22	present	present	ADJ
ftr-497	1796	23	interest	interest	NOUN
ftr-497	1796	24	requirement	requirement	NOUN
ftr-497	1796	25	with	with	ADP
ftr-497	1796	26	an	an	DET
ftr-497	1796	27	approach	approach	NOUN
ftr-497	1796	28	that	that	PRON
ftr-497	1796	29	assures	assure	VERB
ftr-497	1796	30	the	the	DET
ftr-497	1796	31	beneficiary	beneficiary	NOUN
ftr-497	1796	32	some	some	DET
ftr-497	1796	33	degree	degree	NOUN
ftr-497	1796	34	of	of	ADP
ftr-497	1796	35	benefit	benefit	NOUN
ftr-497	1796	36	and	and	CCONJ
ftr-497	1796	37	control	control	NOUN
ftr-497	1796	38	.	.	PUNCT
ftr-497	1797	1	to	to	ADP
ftr-497	1797	2	the	the	DET
ftr-497	1797	3	extent	extent	NOUN
ftr-497	1797	4	they	they	PRON
ftr-497	1797	5	are	be	AUX
ftr-497	1797	6	different	different	ADJ
ftr-497	1797	7	,	,	PUNCT
ftr-497	1797	8	steinkamp	steinkamp	NOUN
ftr-497	1797	9	would	would	AUX
ftr-497	1797	10	presumably	presumably	ADV
ftr-497	1797	11	argue	argue	VERB
ftr-497	1797	12	that	that	SCONJ
ftr-497	1797	13	the	the	DET
ftr-497	1797	14	nonlapsing	nonlapse	VERB
ftr-497	1797	15	withdrawal	withdrawal	NOUN
ftr-497	1797	16	right	right	ADV
ftr-497	1797	17	included	include	VERB
ftr-497	1797	18	in	in	ADP
ftr-497	1797	19	his	his	PRON
ftr-497	1797	20	proposal	proposal	NOUN
ftr-497	1797	21	would	would	AUX
ftr-497	1797	22	give	give	VERB
ftr-497	1797	23	the	the	DET
ftr-497	1797	24	donee	donee	NOUN
ftr-497	1797	25	more	more	ADJ
ftr-497	1797	26	control	control	NOUN
ftr-497	1797	27	than	than	ADP
ftr-497	1797	28	the	the	DET
ftr-497	1797	29	"	"	PUNCT
ftr-497	1797	30	vesting	vest	VERB
ftr-497	1797	31	"	"	PUNCT
ftr-497	1797	32	approach	approach	NOUN
ftr-497	1797	33	recommended	recommend	VERB
ftr-497	1797	34	by	by	ADP
ftr-497	1797	35	this	this	DET
ftr-497	1797	36	article	article	NOUN
ftr-497	1797	37	,	,	PUNCT
ftr-497	1797	38	and	and	CCONJ
ftr-497	1797	39	that	that	SCONJ
ftr-497	1797	40	the	the	DET
ftr-497	1797	41	nonlapsing	nonlapse	VERB
ftr-497	1797	42	withdrawal	withdrawal	NOUN
ftr-497	1797	43	right	right	ADV
ftr-497	1797	44	will	will	AUX
ftr-497	1797	45	reduce	reduce	VERB
ftr-497	1797	46	the	the	DET
ftr-497	1797	47	use	use	NOUN
ftr-497	1797	48	of	of	ADP
ftr-497	1797	49	the	the	DET
ftr-497	1797	50	exclusion	exclusion	NOUN
ftr-497	1797	51	to	to	PART
ftr-497	1797	52	make	make	VERB
ftr-497	1797	53	large	large	ADJ
ftr-497	1797	54	transfers	transfer	NOUN
ftr-497	1797	55	of	of	ADP
ftr-497	1797	56	wealth	wealth	NOUN
ftr-497	1797	57	.	.	PUNCT
ftr-497	1798	1	however	however	ADV
ftr-497	1798	2	,	,	PUNCT
ftr-497	1798	3	as	as	SCONJ
ftr-497	1798	4	discussed	discuss	VERB
ftr-497	1798	5	supra	supra	PROPN
ftr-497	1798	6	note	note	PROPN
ftr-497	1798	7	211	211	NUM
ftr-497	1798	8	.	.	PUNCT
ftr-497	1799	1	nonlapsing	nonlapse	VERB
ftr-497	1799	2	withdrawal	withdrawal	NOUN
ftr-497	1799	3	rights	right	NOUN
ftr-497	1799	4	can	can	AUX
ftr-497	1799	5	be	be	AUX
ftr-497	1799	6	,	,	PUNCT
ftr-497	1799	7	and	and	CCONJ
ftr-497	1799	8	probably	probably	ADV
ftr-497	1799	9	often	often	ADV
ftr-497	1799	10	are	be	AUX
ftr-497	1799	11	,	,	PUNCT
ftr-497	1799	12	illusory	illusory	ADJ
ftr-497	1799	13	.	.	PUNCT
ftr-497	1800	1	it	it	PRON
ftr-497	1800	2	also	also	ADV
ftr-497	1800	3	seems	seem	VERB
ftr-497	1800	4	unnecessary	unnecessary	ADJ
ftr-497	1800	5	to	to	PART
ftr-497	1800	6	assume	assume	VERB
ftr-497	1800	7	that	that	SCONJ
ftr-497	1800	8	incidental	incidental	ADJ
ftr-497	1800	9	gifts	gift	NOUN
ftr-497	1800	10	must	must	AUX
ftr-497	1800	11	be	be	AUX
ftr-497	1800	12	gifts	gift	NOUN
ftr-497	1800	13	over	over	ADP
ftr-497	1800	14	which	which	PRON
ftr-497	1800	15	the	the	DET
ftr-497	1800	16	donee	donee	NOUN
ftr-497	1800	17	obtains	obtain	VERB
ftr-497	1800	18	immediate	immediate	ADJ
ftr-497	1800	19	control	control	NOUN
ftr-497	1800	20	.	.	PUNCT
ftr-497	1801	1	so	so	ADV
ftr-497	1801	2	long	long	ADV
ftr-497	1801	3	as	as	SCONJ
ftr-497	1801	4	the	the	DET
ftr-497	1801	5	beneficiary	beneficiary	NOUN
ftr-497	1801	6	must	must	AUX
ftr-497	1801	7	ultimately	ultimately	ADV
ftr-497	1801	8	receive	receive	VERB
ftr-497	1801	9	the	the	DET
ftr-497	1801	10	benefit	benefit	NOUN
ftr-497	1801	11	of	of	ADP
ftr-497	1801	12	the	the	DET
ftr-497	1801	13	gift	gift	NOUN
ftr-497	1801	14	and	and	CCONJ
ftr-497	1801	15	can	can	AUX
ftr-497	1801	16	control	control	VERB
ftr-497	1801	17	the	the	DET
ftr-497	1801	18	ultimate	ultimate	ADJ
ftr-497	1801	19	disposition	disposition	NOUN
ftr-497	1801	20	of	of	ADP
ftr-497	1801	21	it	it	PRON
ftr-497	1801	22	,	,	PUNCT
ftr-497	1801	23	there	there	PRON
ftr-497	1801	24	seems	seem	VERB
ftr-497	1801	25	to	to	PART
ftr-497	1801	26	be	be	AUX
ftr-497	1801	27	little	little	ADJ
ftr-497	1801	28	room	room	NOUN
ftr-497	1801	29	for	for	ADP
ftr-497	1801	30	abuse	abuse	NOUN
ftr-497	1801	31	of	of	ADP
ftr-497	1801	32	the	the	DET
ftr-497	1801	33	system	system	NOUN
ftr-497	1801	34	.	.	PUNCT
ftr-497	1802	1	19931	19931	NUM
ftr-497	1802	2	florida	florida	PROPN
ftr-497	1802	3	tax	tax	NOUN
ftr-497	1802	4	review	review	NOUN
ftr-497	1802	5	on	on	ADP
ftr-497	1802	6	property	property	NOUN
ftr-497	1802	7	given	give	VERB
ftr-497	1802	8	or	or	CCONJ
ftr-497	1802	9	left	leave	VERB
ftr-497	1802	10	by	by	ADP
ftr-497	1802	11	one	one	NUM
ftr-497	1802	12	spouse	spouse	NOUN
ftr-497	1802	13	to	to	ADP
ftr-497	1802	14	the	the	DET
ftr-497	1802	15	other	other	ADJ
ftr-497	1802	16	.	.	PUNCT
ftr-497	1803	1	spouses	spouse	NOUN
ftr-497	1803	2	are	be	AUX
ftr-497	1803	3	also	also	ADV
ftr-497	1803	4	treated	treat	VERB
ftr-497	1803	5	as	as	ADP
ftr-497	1803	6	one	one	NUM
ftr-497	1803	7	person	person	NOUN
ftr-497	1803	8	for	for	ADP
ftr-497	1803	9	certain	certain	ADJ
ftr-497	1803	10	purposes	purpose	NOUN
ftr-497	1803	11	under	under	ADP
ftr-497	1803	12	chapter	chapter	NOUN
ftr-497	1803	13	14	14	NUM
ftr-497	1803	14	of	of	ADP
ftr-497	1803	15	the	the	DET
ftr-497	1803	16	code	code	NOUN
ftr-497	1803	17	(	(	PUNCT
ftr-497	1803	18	dealing	deal	VERB
ftr-497	1803	19	with	with	ADP
ftr-497	1803	20	valuation	valuation	NOUN
ftr-497	1803	21	of	of	ADP
ftr-497	1803	22	transfers	transfer	NOUN
ftr-497	1803	23	)	)	PUNCT
ftr-497	1803	24	and	and	CCONJ
ftr-497	1803	25	for	for	ADP
ftr-497	1803	26	purposes	purpose	NOUN
ftr-497	1803	27	of	of	ADP
ftr-497	1803	28	section	section	NOUN
ftr-497	1803	29	6166	6166	NUM
ftr-497	1803	30	(	(	PUNCT
ftr-497	1803	31	dealing	deal	VERB
ftr-497	1803	32	with	with	ADP
ftr-497	1803	33	the	the	DET
ftr-497	1803	34	payment	payment	NOUN
ftr-497	1803	35	of	of	ADP
ftr-497	1803	36	estate	estate	NOUN
ftr-497	1803	37	tax	tax	NOUN
ftr-497	1803	38	in	in	ADP
ftr-497	1803	39	installments.233	installments.233	NOUN
ftr-497	1803	40	hence	hence	ADV
ftr-497	1803	41	,	,	PUNCT
ftr-497	1803	42	the	the	DET
ftr-497	1803	43	treatment	treatment	NOUN
ftr-497	1803	44	of	of	ADP
ftr-497	1803	45	spouses	spouse	NOUN
ftr-497	1803	46	as	as	ADP
ftr-497	1803	47	one	one	NUM
ftr-497	1803	48	person	person	NOUN
ftr-497	1803	49	for	for	ADP
ftr-497	1803	50	purposes	purpose	NOUN
ftr-497	1803	51	of	of	ADP
ftr-497	1803	52	the	the	DET
ftr-497	1803	53	annual	annual	ADJ
ftr-497	1803	54	exclusion	exclusion	NOUN
ftr-497	1803	55	could	could	AUX
ftr-497	1803	56	be	be	AUX
ftr-497	1803	57	said	say	VERB
ftr-497	1803	58	to	to	PART
ftr-497	1803	59	be	be	AUX
ftr-497	1803	60	consistent	consistent	ADJ
ftr-497	1803	61	with	with	ADP
ftr-497	1803	62	the	the	DET
ftr-497	1803	63	treatment	treatment	NOUN
ftr-497	1803	64	of	of	ADP
ftr-497	1803	65	spouses	spouse	NOUN
ftr-497	1803	66	for	for	ADP
ftr-497	1803	67	some	some	DET
ftr-497	1803	68	other	other	ADJ
ftr-497	1803	69	transfer	transfer	NOUN
ftr-497	1803	70	tax	tax	NOUN
ftr-497	1803	71	purposes.2	purposes.2	PROPN
ftr-497	1803	72	"	"	PUNCT
ftr-497	1803	73	u	u	NOUN
ftr-497	1803	74	however	however	ADV
ftr-497	1803	75	,	,	PUNCT
ftr-497	1803	76	for	for	ADP
ftr-497	1803	77	purposes	purpose	NOUN
ftr-497	1803	78	of	of	ADP
ftr-497	1803	79	other	other	ADJ
ftr-497	1803	80	significant	significant	ADJ
ftr-497	1803	81	transfer	transfer	NOUN
ftr-497	1803	82	tax	tax	NOUN
ftr-497	1803	83	provisions	provision	NOUN
ftr-497	1803	84	,	,	PUNCT
ftr-497	1803	85	such	such	ADJ
ftr-497	1803	86	as	as	ADP
ftr-497	1803	87	the	the	DET
ftr-497	1803	88	unified	unified	ADJ
ftr-497	1803	89	credit	credit	NOUN
ftr-497	1803	90	and	and	CCONJ
ftr-497	1803	91	the	the	DET
ftr-497	1803	92	$	$	SYM
ftr-497	1803	93	1	1	NUM
ftr-497	1803	94	million	million	NUM
ftr-497	1803	95	exemption	exemption	NOUN
ftr-497	1803	96	from	from	ADP
ftr-497	1803	97	gstt	gstt	NOUN
ftr-497	1803	98	,	,	PUNCT
ftr-497	1803	99	spouses	spouse	NOUN
ftr-497	1803	100	are	be	AUX
ftr-497	1803	101	treated	treat	VERB
ftr-497	1803	102	as	as	ADP
ftr-497	1803	103	separate	separate	ADJ
ftr-497	1803	104	persons	person	NOUN
ftr-497	1803	105	.	.	PUNCT
ftr-497	1804	1	each	each	DET
ftr-497	1804	2	spouse	spouse	NOUN
ftr-497	1804	3	has	have	VERB
ftr-497	1804	4	a	a	DET
ftr-497	1804	5	unified	unified	ADJ
ftr-497	1804	6	credit	credit	NOUN
ftr-497	1804	7	and	and	CCONJ
ftr-497	1804	8	each	each	PRON
ftr-497	1804	9	has	have	VERB
ftr-497	1804	10	his	his	PRON
ftr-497	1804	11	or	or	CCONJ
ftr-497	1804	12	her	her	PRON
ftr-497	1804	13	own	own	ADJ
ftr-497	1804	14	gst	gst	NOUN
ftr-497	1804	15	-	-	PUNCT
ftr-497	1804	16	i	i	PRON
ftr-497	1804	17	exemption.235	exemption.235	NUM
ftr-497	1804	18	one	one	PRON
ftr-497	1804	19	could	could	AUX
ftr-497	1804	20	argue	argue	VERB
ftr-497	1804	21	that	that	SCONJ
ftr-497	1804	22	congress	congress	PROPN
ftr-497	1804	23	has	have	AUX
ftr-497	1804	24	been	be	AUX
ftr-497	1804	25	inconsistent	inconsistent	ADJ
ftr-497	1804	26	in	in	ADP
ftr-497	1804	27	the	the	DET
ftr-497	1804	28	way	way	NOUN
ftr-497	1804	29	it	it	PRON
ftr-497	1804	30	has	have	AUX
ftr-497	1804	31	treated	treat	VERB
ftr-497	1804	32	married	married	ADJ
ftr-497	1804	33	couples	couple	NOUN
ftr-497	1804	34	for	for	ADP
ftr-497	1804	35	transfer	transfer	NOUN
ftr-497	1804	36	tax	tax	NOUN
ftr-497	1804	37	purposes	purpose	NOUN
ftr-497	1804	38	.	.	PUNCT
ftr-497	1805	1	but	but	CCONJ
ftr-497	1805	2	this	this	PRON
ftr-497	1805	3	may	may	AUX
ftr-497	1805	4	not	not	PART
ftr-497	1805	5	be	be	AUX
ftr-497	1805	6	an	an	DET
ftr-497	1805	7	instance	instance	NOUN
ftr-497	1805	8	of	of	ADP
ftr-497	1805	9	congressional	congressional	ADJ
ftr-497	1805	10	inconsistency	inconsistency	NOUN
ftr-497	1805	11	.	.	PUNCT
ftr-497	1806	1	rather	rather	ADV
ftr-497	1806	2	,	,	PUNCT
ftr-497	1806	3	the	the	DET
ftr-497	1806	4	purposes	purpose	NOUN
ftr-497	1806	5	served	serve	VERB
ftr-497	1806	6	and	and	CCONJ
ftr-497	1806	7	the	the	DET
ftr-497	1806	8	effects	effect	NOUN
ftr-497	1806	9	caused	cause	VERB
ftr-497	1806	10	by	by	ADP
ftr-497	1806	11	the	the	DET
ftr-497	1806	12	provisions	provision	NOUN
ftr-497	1806	13	treating	treat	VERB
ftr-497	1806	14	spouses	spouse	NOUN
ftr-497	1806	15	as	as	SCONJ
ftr-497	1806	16	one	one	NUM
ftr-497	1806	17	person	person	NOUN
ftr-497	1806	18	may	may	AUX
ftr-497	1806	19	be	be	AUX
ftr-497	1806	20	sufficiently	sufficiently	ADV
ftr-497	1806	21	different	different	ADJ
ftr-497	1806	22	from	from	ADP
ftr-497	1806	23	those	those	PRON
ftr-497	1806	24	served	serve	VERB
ftr-497	1806	25	and	and	CCONJ
ftr-497	1806	26	caused	cause	VERB
ftr-497	1806	27	by	by	ADP
ftr-497	1806	28	the	the	DET
ftr-497	1806	29	other	other	ADJ
ftr-497	1806	30	provisions	provision	NOUN
ftr-497	1806	31	to	to	PART
ftr-497	1806	32	justify	justify	VERB
ftr-497	1806	33	the	the	DET
ftr-497	1806	34	different	different	ADJ
ftr-497	1806	35	treatment	treatment	NOUN
ftr-497	1806	36	.	.	PUNCT
ftr-497	1807	1	for	for	ADP
ftr-497	1807	2	example	example	NOUN
ftr-497	1807	3	,	,	PUNCT
ftr-497	1807	4	the	the	DET
ftr-497	1807	5	marital	marital	ADJ
ftr-497	1807	6	deduction	deduction	NOUN
ftr-497	1807	7	provision	provision	NOUN
ftr-497	1807	8	is	be	AUX
ftr-497	1807	9	designed	design	VERB
ftr-497	1807	10	to	to	PART
ftr-497	1807	11	make	make	VERB
ftr-497	1807	12	it	it	PRON
ftr-497	1807	13	easier	easy	ADJ
ftr-497	1807	14	for	for	SCONJ
ftr-497	1807	15	the	the	DET
ftr-497	1807	16	surviving	surviving	NOUN
ftr-497	1807	17	spouse	spouse	NOUN
ftr-497	1807	18	to	to	PART
ftr-497	1807	19	be	be	AUX
ftr-497	1807	20	supported	support	VERB
ftr-497	1807	21	and	and	CCONJ
ftr-497	1807	22	it	it	PRON
ftr-497	1807	23	affects	affect	VERB
ftr-497	1807	24	primarily	primarily	ADV
ftr-497	1807	25	the	the	DET
ftr-497	1807	26	timing	timing	NOUN
ftr-497	1807	27	of	of	ADP
ftr-497	1807	28	transfer	transfer	NOUN
ftr-497	1807	29	taxation	taxation	NOUN
ftr-497	1807	30	.	.	PUNCT
ftr-497	1808	1	the	the	DET
ftr-497	1808	2	chapter	chapter	NOUN
ftr-497	1808	3	14	14	NUM
ftr-497	1808	4	provisions	provision	NOUN
ftr-497	1808	5	that	that	PRON
ftr-497	1808	6	treat	treat	VERB
ftr-497	1808	7	spouses	spouse	NOUN
ftr-497	1808	8	as	as	SCONJ
ftr-497	1808	9	one	one	NUM
ftr-497	1808	10	person	person	NOUN
ftr-497	1808	11	also	also	ADV
ftr-497	1808	12	primarily	primarily	ADV
ftr-497	1808	13	affect	affect	VERB
ftr-497	1808	14	the	the	DET
ftr-497	1808	15	timing	timing	NOUN
ftr-497	1808	16	of	of	ADP
ftr-497	1808	17	transfer	transfer	NOUN
ftr-497	1808	18	taxation	taxation	NOUN
ftr-497	1808	19	,	,	PUNCT
ftr-497	1808	20	and	and	CCONJ
ftr-497	1808	21	section	section	NOUN
ftr-497	1808	22	6166	6166	NUM
ftr-497	1808	23	simply	simply	ADV
ftr-497	1808	24	permits	permit	VERB
ftr-497	1808	25	estate	estate	NOUN
ftr-497	1808	26	tax	tax	NOUN
ftr-497	1808	27	to	to	PART
ftr-497	1808	28	be	be	AUX
ftr-497	1808	29	paid	pay	VERB
ftr-497	1808	30	in	in	ADP
ftr-497	1808	31	installments	installment	NOUN
ftr-497	1808	32	.	.	PUNCT
ftr-497	1809	1	on	on	ADP
ftr-497	1809	2	the	the	DET
ftr-497	1809	3	other	other	ADJ
ftr-497	1809	4	hand	hand	NOUN
ftr-497	1809	5	,	,	PUNCT
ftr-497	1809	6	the	the	DET
ftr-497	1809	7	unified	unified	ADJ
ftr-497	1809	8	credit	credit	NOUN
ftr-497	1809	9	and	and	CCONJ
ftr-497	1809	10	the	the	DET
ftr-497	1809	11	gst	gst	NOUN
ftr-497	1809	12	exemption	exemption	NOUN
ftr-497	1809	13	are	be	AUX
ftr-497	1809	14	expressly	expressly	ADV
ftr-497	1809	15	designed	design	VERB
ftr-497	1809	16	to	to	PART
ftr-497	1809	17	permit	permit	VERB
ftr-497	1809	18	the	the	DET
ftr-497	1809	19	transfer	transfer	NOUN
ftr-497	1809	20	of	of	ADP
ftr-497	1809	21	certain	certain	ADJ
ftr-497	1809	22	amounts	amount	NOUN
ftr-497	1809	23	of	of	ADP
ftr-497	1809	24	wealth	wealth	NOUN
ftr-497	1809	25	by	by	ADP
ftr-497	1809	26	an	an	DET
ftr-497	1809	27	individual	individual	NOUN
ftr-497	1809	28	without	without	ADP
ftr-497	1809	29	tax	tax	NOUN
ftr-497	1809	30	.	.	PUNCT
ftr-497	1810	1	if	if	SCONJ
ftr-497	1810	2	married	married	ADJ
ftr-497	1810	3	couples	couple	NOUN
ftr-497	1810	4	were	be	AUX
ftr-497	1810	5	treated	treat	VERB
ftr-497	1810	6	as	as	ADP
ftr-497	1810	7	one	one	NUM
ftr-497	1810	8	person	person	NOUN
ftr-497	1810	9	for	for	ADP
ftr-497	1810	10	purposes	purpose	NOUN
ftr-497	1810	11	of	of	ADP
ftr-497	1810	12	these	these	DET
ftr-497	1810	13	latter	latter	ADJ
ftr-497	1810	14	two	two	NUM
ftr-497	1810	15	provisions	provision	NOUN
ftr-497	1810	16	,	,	PUNCT
ftr-497	1810	17	so	so	SCONJ
ftr-497	1810	18	that	that	SCONJ
ftr-497	1810	19	each	each	DET
ftr-497	1810	20	person	person	NOUN
ftr-497	1810	21	had	have	VERB
ftr-497	1810	22	a	a	DET
ftr-497	1810	23	credit	credit	NOUN
ftr-497	1810	24	and	and	CCONJ
ftr-497	1810	25	exemption	exemption	NOUN
ftr-497	1810	26	one	one	NUM
ftr-497	1810	27	-	-	PUNCT
ftr-497	1810	28	half	half	NOUN
ftr-497	1810	29	the	the	DET
ftr-497	1810	30	size	size	NOUN
ftr-497	1810	31	of	of	ADP
ftr-497	1810	32	that	that	PRON
ftr-497	1810	33	permitted	permit	VERB
ftr-497	1810	34	single	single	ADJ
ftr-497	1810	35	persons	person	NOUN
ftr-497	1810	36	,	,	PUNCT
ftr-497	1810	37	the	the	DET
ftr-497	1810	38	law	law	NOUN
ftr-497	1810	39	would	would	AUX
ftr-497	1810	40	no	no	ADV
ftr-497	1810	41	doubt	doubt	ADV
ftr-497	1810	42	significantly	significantly	ADV
ftr-497	1810	43	and	and	CCONJ
ftr-497	1810	44	unjustifiably	unjustifiably	ADV
ftr-497	1810	45	affect	affect	VERB
ftr-497	1810	46	the	the	DET
ftr-497	1810	47	decisions	decision	NOUN
ftr-497	1810	48	of	of	ADP
ftr-497	1810	49	some	some	DET
ftr-497	1810	50	persons	person	NOUN
ftr-497	1810	51	with	with	ADP
ftr-497	1810	52	respect	respect	NOUN
ftr-497	1810	53	to	to	ADP
ftr-497	1810	54	marriage	marriage	NOUN
ftr-497	1810	55	.	.	PUNCT
ftr-497	1811	1	the	the	DET
ftr-497	1811	2	annual	annual	ADJ
ftr-497	1811	3	exclusion	exclusion	NOUN
ftr-497	1811	4	,	,	PUNCT
ftr-497	1811	5	like	like	ADP
ftr-497	1811	6	the	the	DET
ftr-497	1811	7	unified	unified	ADJ
ftr-497	1811	8	credit	credit	NOUN
ftr-497	1811	9	and	and	CCONJ
ftr-497	1811	10	the	the	DET
ftr-497	1811	11	gstt	gstt	NOUN
ftr-497	1811	12	exemption	exemption	NOUN
ftr-497	1811	13	,	,	PUNCT
ftr-497	1811	14	actually	actually	ADV
ftr-497	1811	15	affects	affect	VERB
ftr-497	1811	16	the	the	DET
ftr-497	1811	17	amount	amount	NOUN
ftr-497	1811	18	of	of	ADP
ftr-497	1811	19	transfer	transfer	NOUN
ftr-497	1811	20	tax	tax	NOUN
ftr-497	1811	21	paid	pay	VERB
ftr-497	1811	22	.	.	PUNCT
ftr-497	1812	1	this	this	PRON
ftr-497	1812	2	suggests	suggest	VERB
ftr-497	1812	3	that	that	SCONJ
ftr-497	1812	4	,	,	PUNCT
ftr-497	1812	5	as	as	ADP
ftr-497	1812	6	with	with	ADP
ftr-497	1812	7	those	those	DET
ftr-497	1812	8	other	other	ADJ
ftr-497	1812	9	provisions	provision	NOUN
ftr-497	1812	10	,	,	PUNCT
ftr-497	1812	11	the	the	DET
ftr-497	1812	12	spouses	spouse	NOUN
ftr-497	1812	13	should	should	AUX
ftr-497	1812	14	be	be	AUX
ftr-497	1812	15	treated	treat	VERB
ftr-497	1812	16	as	as	ADP
ftr-497	1812	17	separate	separate	ADJ
ftr-497	1812	18	persons	person	NOUN
ftr-497	1812	19	in	in	ADP
ftr-497	1812	20	connection	connection	NOUN
ftr-497	1812	21	with	with	ADP
ftr-497	1812	22	the	the	DET
ftr-497	1812	23	exclusion	exclusion	NOUN
ftr-497	1812	24	.	.	PUNCT
ftr-497	1813	1	the	the	DET
ftr-497	1813	2	purpose	purpose	NOUN
ftr-497	1813	3	of	of	ADP
ftr-497	1813	4	the	the	DET
ftr-497	1813	5	exclusion	exclusion	NOUN
ftr-497	1813	6	is	be	AUX
ftr-497	1813	7	,	,	PUNCT
ftr-497	1813	8	of	of	ADP
ftr-497	1813	9	course	course	NOUN
ftr-497	1813	10	,	,	PUNCT
ftr-497	1813	11	to	to	PART
ftr-497	1813	12	permit	permit	VERB
ftr-497	1813	13	regular	regular	ADJ
ftr-497	1813	14	birthday	birthday	NOUN
ftr-497	1813	15	,	,	PUNCT
ftr-497	1813	16	wedding	wedding	NOUN
ftr-497	1813	17	,	,	PUNCT
ftr-497	1813	18	holiday	holiday	NOUN
ftr-497	1813	19	,	,	PUNCT
ftr-497	1813	20	graduation	graduation	NOUN
ftr-497	1813	21	and	and	CCONJ
ftr-497	1813	22	other	other	ADJ
ftr-497	1813	23	type	type	NOUN
ftr-497	1813	24	family	family	NOUN
ftr-497	1813	25	gifts	gift	NOUN
ftr-497	1813	26	to	to	PART
ftr-497	1813	27	be	be	AUX
ftr-497	1813	28	made	make	VERB
ftr-497	1813	29	without	without	ADP
ftr-497	1813	30	any	any	DET
ftr-497	1813	31	reporting	reporting	NOUN
ftr-497	1813	32	and	and	CCONJ
ftr-497	1813	33	without	without	ADP
ftr-497	1813	34	any	any	DET
ftr-497	1813	35	cumulative	cumulative	ADJ
ftr-497	1813	36	transfer	transfer	NOUN
ftr-497	1813	37	tax	tax	NOUN
ftr-497	1813	38	consequences	consequence	NOUN
ftr-497	1813	39	.	.	PUNCT
ftr-497	1814	1	in	in	ADP
ftr-497	1814	2	a	a	DET
ftr-497	1814	3	bygone	bygone	ADJ
ftr-497	1814	4	era	era	NOUN
ftr-497	1814	5	,	,	PUNCT
ftr-497	1814	6	where	where	SCONJ
ftr-497	1814	7	the	the	DET
ftr-497	1814	8	great	great	ADJ
ftr-497	1814	9	majority	majority	NOUN
ftr-497	1814	10	of	of	ADP
ftr-497	1814	11	married	married	ADJ
ftr-497	1814	12	couples	couple	NOUN
ftr-497	1814	13	stayed	stay	VERB
ftr-497	1814	14	together	together	ADV
ftr-497	1814	15	,	,	PUNCT
ftr-497	1814	16	and	and	CCONJ
ftr-497	1814	17	233	233	NUM
ftr-497	1814	18	.	.	PUNCT
ftr-497	1814	19	irc	irc	PROPN
ftr-497	1814	20	§	§	PROPN
ftr-497	1814	21	§	§	PROPN
ftr-497	1814	22	2701(a)(1)(b	2701(a)(1)(b	NUM
ftr-497	1814	23	)	)	PUNCT
ftr-497	1814	24	,	,	PUNCT
ftr-497	1814	25	(	(	PUNCT
ftr-497	1814	26	e)(2)(a	e)(2)(a	NOUN
ftr-497	1814	27	)	)	PUNCT
ftr-497	1814	28	,	,	PUNCT
ftr-497	1814	29	(	(	PUNCT
ftr-497	1814	30	d)(3)(b	d)(3)(b	NUM
ftr-497	1814	31	)	)	PUNCT
ftr-497	1814	32	;	;	PUNCT
ftr-497	1814	33	6166(b)(2)(b	6166(b)(2)(b	NUM
ftr-497	1814	34	)	)	PUNCT
ftr-497	1814	35	,	,	PUNCT
ftr-497	1814	36	(	(	PUNCT
ftr-497	1814	37	d	d	NOUN
ftr-497	1814	38	)	)	PUNCT
ftr-497	1814	39	.	.	PUNCT
ftr-497	1815	1	234	234	NUM
ftr-497	1815	2	.	.	PUNCT
ftr-497	1816	1	there	there	PRON
ftr-497	1816	2	are	be	VERB
ftr-497	1816	3	numerous	numerous	ADJ
ftr-497	1816	4	instances	instance	NOUN
ftr-497	1816	5	in	in	ADP
ftr-497	1816	6	which	which	PRON
ftr-497	1816	7	spouses	spouse	NOUN
ftr-497	1816	8	are	be	AUX
ftr-497	1816	9	treated	treat	VERB
ftr-497	1816	10	as	as	ADP
ftr-497	1816	11	one	one	NUM
ftr-497	1816	12	person	person	NOUN
ftr-497	1816	13	for	for	ADP
ftr-497	1816	14	income	income	NOUN
ftr-497	1816	15	tax	tax	NOUN
ftr-497	1816	16	purposes	purpose	NOUN
ftr-497	1816	17	.	.	PUNCT
ftr-497	1817	1	e.g.	e.g.	ADV
ftr-497	1817	2	,	,	PUNCT
ftr-497	1817	3	§	§	PROPN
ftr-497	1817	4	§	§	PROPN
ftr-497	1817	5	267(a)(1	267(a)(1	NUM
ftr-497	1817	6	)	)	PUNCT
ftr-497	1817	7	,	,	PUNCT
ftr-497	1817	8	(	(	PUNCT
ftr-497	1817	9	b)(1	b)(1	NOUN
ftr-497	1817	10	)	)	PUNCT
ftr-497	1817	11	,	,	PUNCT
ftr-497	1817	12	(	(	PUNCT
ftr-497	1817	13	c)(4	c)(4	NUM
ftr-497	1817	14	)	)	PUNCT
ftr-497	1817	15	;	;	PUNCT
ftr-497	1817	16	318(a)(1	318(a)(1	NUM
ftr-497	1817	17	)	)	PUNCT
ftr-497	1817	18	;	;	PUNCT
ftr-497	1817	19	1361(c)(1	1361(c)(1	NUM
ftr-497	1817	20	)	)	PUNCT
ftr-497	1817	21	.	.	PUNCT
ftr-497	1818	1	however	however	ADV
ftr-497	1818	2	,	,	PUNCT
ftr-497	1818	3	because	because	SCONJ
ftr-497	1818	4	the	the	DET
ftr-497	1818	5	purposes	purpose	NOUN
ftr-497	1818	6	and	and	CCONJ
ftr-497	1818	7	policies	policy	NOUN
ftr-497	1818	8	of	of	ADP
ftr-497	1818	9	the	the	DET
ftr-497	1818	10	income	income	NOUN
ftr-497	1818	11	and	and	CCONJ
ftr-497	1818	12	transfer	transfer	VERB
ftr-497	1818	13	tax	tax	NOUN
ftr-497	1818	14	systems	system	NOUN
ftr-497	1818	15	are	be	AUX
ftr-497	1818	16	so	so	ADV
ftr-497	1818	17	different	different	ADJ
ftr-497	1818	18	,	,	PUNCT
ftr-497	1818	19	the	the	DET
ftr-497	1818	20	treatment	treatment	NOUN
ftr-497	1818	21	of	of	ADP
ftr-497	1818	22	spouses	spouse	NOUN
ftr-497	1818	23	as	as	ADP
ftr-497	1818	24	one	one	NUM
ftr-497	1818	25	person	person	NOUN
ftr-497	1818	26	for	for	ADP
ftr-497	1818	27	income	income	NOUN
ftr-497	1818	28	tax	tax	NOUN
ftr-497	1818	29	purposes	purpose	NOUN
ftr-497	1818	30	is	be	AUX
ftr-497	1818	31	not	not	PART
ftr-497	1818	32	persuasive	persuasive	ADJ
ftr-497	1818	33	as	as	ADP
ftr-497	1818	34	to	to	ADP
ftr-497	1818	35	the	the	DET
ftr-497	1818	36	proper	proper	ADJ
ftr-497	1818	37	treatment	treatment	NOUN
ftr-497	1818	38	of	of	ADP
ftr-497	1818	39	spouses	spouse	NOUN
ftr-497	1818	40	for	for	ADP
ftr-497	1818	41	purposes	purpose	NOUN
ftr-497	1818	42	of	of	ADP
ftr-497	1818	43	the	the	DET
ftr-497	1818	44	annual	annual	ADJ
ftr-497	1818	45	exclusion	exclusion	NOUN
ftr-497	1818	46	.	.	PUNCT
ftr-497	1819	1	235	235	NUM
ftr-497	1819	2	.	.	PUNCT
ftr-497	1819	3	irc	irc	PROPN
ftr-497	1819	4	§	§	PROPN
ftr-497	1819	5	§	§	PROPN
ftr-497	1819	6	2010	2010	NUM
ftr-497	1819	7	,	,	PUNCT
ftr-497	1819	8	2631	2631	NUM
ftr-497	1819	9	.	.	PUNCT
ftr-497	1820	1	[	[	X
ftr-497	1820	2	vol	vol	NOUN
ftr-497	1820	3	.	.	PUNCT
ftr-497	1821	1	1:7	1:7	NUM
ftr-497	1821	2	slwuld	slwuld	AUX
ftr-497	1821	3	we	we	PRON
ftr-497	1821	4	give	give	VERB
ftr-497	1821	5	away	away	ADP
ftr-497	1821	6	tie	tie	VERB
ftr-497	1821	7	annual	annual	ADJ
ftr-497	1821	8	exclusion	exclusion	NOUN
ftr-497	1821	9	?	?	PUNCT
ftr-497	1822	1	the	the	DET
ftr-497	1822	2	children	child	NOUN
ftr-497	1822	3	and	and	CCONJ
ftr-497	1822	4	grandchildren	grandchild	NOUN
ftr-497	1822	5	of	of	ADP
ftr-497	1822	6	one	one	NUM
ftr-497	1822	7	spouse	spouse	NOUN
ftr-497	1822	8	were	be	AUX
ftr-497	1822	9	usually	usually	ADV
ftr-497	1822	10	the	the	DET
ftr-497	1822	11	descendants	descendant	NOUN
ftr-497	1822	12	of	of	ADP
ftr-497	1822	13	the	the	DET
ftr-497	1822	14	other	other	ADJ
ftr-497	1822	15	spouse	spouse	NOUN
ftr-497	1822	16	also	also	ADV
ftr-497	1822	17	,	,	PUNCT
ftr-497	1822	18	-36	-36	PUNCT
ftr-497	1822	19	and	and	CCONJ
ftr-497	1822	20	more	more	ADV
ftr-497	1822	21	generally	generally	ADV
ftr-497	1822	22	one	one	NUM
ftr-497	1822	23	spouse	spouse	NOUN
ftr-497	1822	24	may	may	AUX
ftr-497	1822	25	have	have	AUX
ftr-497	1822	26	held	hold	VERB
ftr-497	1822	27	most	most	ADJ
ftr-497	1822	28	of	of	ADP
ftr-497	1822	29	the	the	DET
ftr-497	1822	30	property	property	NOUN
ftr-497	1822	31	and	and	CCONJ
ftr-497	1822	32	the	the	DET
ftr-497	1822	33	other	other	ADJ
ftr-497	1822	34	spouse	spouse	NOUN
ftr-497	1822	35	very	very	ADV
ftr-497	1822	36	little	little	ADJ
ftr-497	1822	37	,	,	PUNCT
ftr-497	1822	38	limiting	limit	VERB
ftr-497	1822	39	the	the	DET
ftr-497	1822	40	annual	annual	ADJ
ftr-497	1822	41	exclusion	exclusion	NOUN
ftr-497	1822	42	available	available	ADJ
ftr-497	1822	43	to	to	ADP
ftr-497	1822	44	a	a	DET
ftr-497	1822	45	married	married	ADJ
ftr-497	1822	46	couple	couple	NOUN
ftr-497	1822	47	to	to	ADP
ftr-497	1822	48	the	the	DET
ftr-497	1822	49	same	same	ADJ
ftr-497	1822	50	as	as	ADP
ftr-497	1822	51	that	that	PRON
ftr-497	1822	52	available	available	ADJ
ftr-497	1822	53	to	to	ADP
ftr-497	1822	54	a	a	DET
ftr-497	1822	55	single	single	ADJ
ftr-497	1822	56	person	person	NOUN
ftr-497	1822	57	might	might	AUX
ftr-497	1822	58	have	have	AUX
ftr-497	1822	59	been	be	AUX
ftr-497	1822	60	feasible	feasible	ADJ
ftr-497	1822	61	.	.	PUNCT
ftr-497	1823	1	today	today	NOUN
ftr-497	1823	2	,	,	PUNCT
ftr-497	1823	3	there	there	PRON
ftr-497	1823	4	are	be	VERB
ftr-497	1823	5	many	many	ADJ
ftr-497	1823	6	second	second	ADJ
ftr-497	1823	7	and	and	CCONJ
ftr-497	1823	8	third	third	ADJ
ftr-497	1823	9	marriages	marriage	NOUN
ftr-497	1823	10	,	,	PUNCT
ftr-497	1823	11	an	an	DET
ftr-497	1823	12	individual	individual	NOUN
ftr-497	1823	13	often	often	ADV
ftr-497	1823	14	has	have	VERB
ftr-497	1823	15	children	child	NOUN
ftr-497	1823	16	and	and	CCONJ
ftr-497	1823	17	grandchildren	grandchild	NOUN
ftr-497	1823	18	from	from	ADP
ftr-497	1823	19	a	a	DET
ftr-497	1823	20	prior	prior	ADJ
ftr-497	1823	21	marriage	marriage	NOUN
ftr-497	1823	22	who	who	PRON
ftr-497	1823	23	are	be	AUX
ftr-497	1823	24	unrelated	unrelated	ADJ
ftr-497	1823	25	to	to	ADP
ftr-497	1823	26	the	the	DET
ftr-497	1823	27	individual	individual	NOUN
ftr-497	1823	28	's	's	PART
ftr-497	1823	29	current	current	ADJ
ftr-497	1823	30	spouse	spouse	NOUN
ftr-497	1823	31	,	,	PUNCT
ftr-497	1823	32	and	and	CCONJ
ftr-497	1823	33	often	often	ADV
ftr-497	1823	34	both	both	DET
ftr-497	1823	35	spouses	spouse	NOUN
ftr-497	1823	36	in	in	ADP
ftr-497	1823	37	a	a	DET
ftr-497	1823	38	marriage	marriage	NOUN
ftr-497	1823	39	have	have	VERB
ftr-497	1823	40	substantial	substantial	ADJ
ftr-497	1823	41	amounts	amount	NOUN
ftr-497	1823	42	of	of	ADP
ftr-497	1823	43	property	property	NOUN
ftr-497	1823	44	.	.	PUNCT
ftr-497	1824	1	hence	hence	ADV
ftr-497	1824	2	,	,	PUNCT
ftr-497	1824	3	spouses	spouse	NOUN
ftr-497	1824	4	today	today	NOUN
ftr-497	1824	5	may	may	AUX
ftr-497	1824	6	often	often	ADV
ftr-497	1824	7	have	have	VERB
ftr-497	1824	8	donees	donee	NOUN
ftr-497	1824	9	who	who	PRON
ftr-497	1824	10	are	be	AUX
ftr-497	1824	11	very	very	ADV
ftr-497	1824	12	important	important	ADJ
ftr-497	1824	13	to	to	ADP
ftr-497	1824	14	them	they	PRON
ftr-497	1824	15	that	that	SCONJ
ftr-497	1824	16	they	they	PRON
ftr-497	1824	17	do	do	AUX
ftr-497	1824	18	not	not	PART
ftr-497	1824	19	share	share	VERB
ftr-497	1824	20	,	,	PUNCT
ftr-497	1824	21	and	and	CCONJ
ftr-497	1824	22	each	each	PRON
ftr-497	1824	23	may	may	AUX
ftr-497	1824	24	feel	feel	VERB
ftr-497	1824	25	strongly	strongly	ADV
ftr-497	1824	26	about	about	ADP
ftr-497	1824	27	giving	give	VERB
ftr-497	1824	28	the	the	DET
ftr-497	1824	29	full	full	ADJ
ftr-497	1824	30	amount	amount	NOUN
ftr-497	1824	31	of	of	ADP
ftr-497	1824	32	the	the	DET
ftr-497	1824	33	annual	annual	ADJ
ftr-497	1824	34	exclusion	exclusion	NOUN
ftr-497	1824	35	to	to	ADP
ftr-497	1824	36	the	the	DET
ftr-497	1824	37	donees	donee	NOUN
ftr-497	1824	38	he	he	PRON
ftr-497	1824	39	or	or	CCONJ
ftr-497	1824	40	she	she	PRON
ftr-497	1824	41	wishes	wish	VERB
ftr-497	1824	42	to	to	PART
ftr-497	1824	43	benefit	benefit	VERB
ftr-497	1824	44	.	.	PUNCT
ftr-497	1825	1	if	if	SCONJ
ftr-497	1825	2	,	,	PUNCT
ftr-497	1825	3	in	in	ADP
ftr-497	1825	4	fact	fact	NOUN
ftr-497	1825	5	,	,	PUNCT
ftr-497	1825	6	the	the	DET
ftr-497	1825	7	annual	annual	ADJ
ftr-497	1825	8	exclusion	exclusion	NOUN
ftr-497	1825	9	amount	amount	NOUN
ftr-497	1825	10	is	be	AUX
ftr-497	1825	11	reduced	reduce	VERB
ftr-497	1825	12	to	to	ADP
ftr-497	1825	13	a	a	DET
ftr-497	1825	14	level	level	NOUN
ftr-497	1825	15	that	that	PRON
ftr-497	1825	16	is	be	AUX
ftr-497	1825	17	consistent	consistent	ADJ
ftr-497	1825	18	with	with	ADP
ftr-497	1825	19	the	the	DET
ftr-497	1825	20	purposes	purpose	NOUN
ftr-497	1825	21	congress	congress	PROPN
ftr-497	1825	22	stated	state	VERB
ftr-497	1825	23	in	in	ADP
ftr-497	1825	24	adopting	adopt	VERB
ftr-497	1825	25	the	the	DET
ftr-497	1825	26	annual	annual	ADJ
ftr-497	1825	27	exclusion	exclusion	NOUN
ftr-497	1825	28	,	,	PUNCT
ftr-497	1825	29	it	it	PRON
ftr-497	1825	30	would	would	AUX
ftr-497	1825	31	be	be	AUX
ftr-497	1825	32	very	very	ADV
ftr-497	1825	33	difficult	difficult	ADJ
ftr-497	1825	34	to	to	PART
ftr-497	1825	35	justify	justify	VERB
ftr-497	1825	36	cutting	cut	VERB
ftr-497	1825	37	a	a	DET
ftr-497	1825	38	married	married	ADJ
ftr-497	1825	39	person	person	NOUN
ftr-497	1825	40	's	's	PART
ftr-497	1825	41	annual	annual	ADJ
ftr-497	1825	42	exclusion	exclusion	NOUN
ftr-497	1825	43	amount	amount	NOUN
ftr-497	1825	44	in	in	ADP
ftr-497	1825	45	half	half	NOUN
ftr-497	1825	46	.	.	PUNCT
ftr-497	1826	1	finally	finally	ADV
ftr-497	1826	2	,	,	PUNCT
ftr-497	1826	3	the	the	DET
ftr-497	1826	4	gift	gift	NOUN
ftr-497	1826	5	tax	tax	NOUN
ftr-497	1826	6	and	and	CCONJ
ftr-497	1826	7	income	income	NOUN
ftr-497	1826	8	tax	tax	NOUN
ftr-497	1826	9	return	return	NOUN
ftr-497	1826	10	should	should	AUX
ftr-497	1826	11	be	be	AUX
ftr-497	1826	12	altered	alter	VERB
ftr-497	1826	13	to	to	PART
ftr-497	1826	14	make	make	VERB
ftr-497	1826	15	clear	clear	ADJ
ftr-497	1826	16	and	and	CCONJ
ftr-497	1826	17	effective	effective	ADJ
ftr-497	1826	18	explanations	explanation	NOUN
ftr-497	1826	19	of	of	ADP
ftr-497	1826	20	the	the	DET
ftr-497	1826	21	annual	annual	ADJ
ftr-497	1826	22	exclusion	exclusion	NOUN
ftr-497	1826	23	.	.	PUNCT
ftr-497	1827	1	everyone	everyone	PRON
ftr-497	1827	2	should	should	AUX
ftr-497	1827	3	understand	understand	VERB
ftr-497	1827	4	that	that	DET
ftr-497	1827	5	birthday	birthday	NOUN
ftr-497	1827	6	,	,	PUNCT
ftr-497	1827	7	holiday	holiday	NOUN
ftr-497	1827	8	,	,	PUNCT
ftr-497	1827	9	wedding	wedding	NOUN
ftr-497	1827	10	and	and	CCONJ
ftr-497	1827	11	other	other	ADJ
ftr-497	1827	12	such	such	ADJ
ftr-497	1827	13	gifts	gift	NOUN
ftr-497	1827	14	really	really	ADV
ftr-497	1827	15	do	do	AUX
ftr-497	1827	16	consume	consume	VERB
ftr-497	1827	17	the	the	DET
ftr-497	1827	18	annual	annual	ADJ
ftr-497	1827	19	exclusion	exclusion	NOUN
ftr-497	1827	20	.	.	PUNCT
ftr-497	1828	1	the	the	DET
ftr-497	1828	2	forms	form	NOUN
ftr-497	1828	3	and	and	CCONJ
ftr-497	1828	4	directions	direction	NOUN
ftr-497	1828	5	should	should	AUX
ftr-497	1828	6	also	also	ADV
ftr-497	1828	7	explain	explain	VERB
ftr-497	1828	8	the	the	DET
ftr-497	1828	9	expanded	expand	VERB
ftr-497	1828	10	tuition	tuition	NOUN
ftr-497	1828	11	and	and	CCONJ
ftr-497	1828	12	medical	medical	ADJ
ftr-497	1828	13	care	care	NOUN
ftr-497	1828	14	exclusions	exclusion	NOUN
ftr-497	1828	15	.	.	PUNCT
ftr-497	1829	1	3	3	X
ftr-497	1829	2	.	.	X
ftr-497	1829	3	what	what	PRON
ftr-497	1829	4	these	these	DET
ftr-497	1829	5	changes	change	NOUN
ftr-497	1829	6	will	will	AUX
ftr-497	1829	7	accomplish.-it	accomplish.-it	VERB
ftr-497	1829	8	is	be	AUX
ftr-497	1829	9	true	true	ADJ
ftr-497	1829	10	that	that	SCONJ
ftr-497	1829	11	the	the	DET
ftr-497	1829	12	approaches	approach	NOUN
ftr-497	1829	13	selected	select	VERB
ftr-497	1829	14	will	will	AUX
ftr-497	1829	15	not	not	PART
ftr-497	1829	16	elininate	elininate	VERB
ftr-497	1829	17	the	the	DET
ftr-497	1829	18	problems	problem	NOUN
ftr-497	1829	19	caused	cause	VERB
ftr-497	1829	20	by	by	ADP
ftr-497	1829	21	the	the	DET
ftr-497	1829	22	present	present	ADJ
ftr-497	1829	23	annual	annual	ADJ
ftr-497	1829	24	exclusion	exclusion	NOUN
ftr-497	1829	25	.	.	PUNCT
ftr-497	1830	1	7	7	NUM
ftr-497	1831	1	however	however	ADV
ftr-497	1831	2	,	,	PUNCT
ftr-497	1831	3	if	if	SCONJ
ftr-497	1831	4	the	the	DET
ftr-497	1831	5	present	present	ADJ
ftr-497	1831	6	interest	interest	NOUN
ftr-497	1831	7	requirement	requirement	NOUN
ftr-497	1831	8	is	be	AUX
ftr-497	1831	9	replaced	replace	VERB
ftr-497	1831	10	as	as	SCONJ
ftr-497	1831	11	recommended	recommend	VERB
ftr-497	1831	12	,	,	PUNCT
ftr-497	1831	13	the	the	DET
ftr-497	1831	14	gift	gift	NOUN
ftr-497	1831	15	and	and	CCONJ
ftr-497	1831	16	income	income	NOUN
ftr-497	1831	17	tax	tax	NOUN
ftr-497	1831	18	returns	return	NOUN
ftr-497	1831	19	are	be	AUX
ftr-497	1831	20	revised	revise	VERB
ftr-497	1831	21	as	as	SCONJ
ftr-497	1831	22	suggested	suggest	VERB
ftr-497	1831	23	,	,	PUNCT
ftr-497	1831	24	and	and	CCONJ
ftr-497	1831	25	the	the	PRON
ftr-497	1831	26	per	per	ADP
ftr-497	1831	27	donor	donor	NOUN
ftr-497	1831	28	and	and	CCONJ
ftr-497	1831	29	per	per	ADP
ftr-497	1831	30	donee	donee	NOUN
ftr-497	1831	31	models	model	NOUN
ftr-497	1831	32	are	be	AUX
ftr-497	1831	33	jointly	jointly	ADV
ftr-497	1831	34	adopted	adopt	VERB
ftr-497	1831	35	,	,	PUNCT
ftr-497	1831	36	many	many	ADJ
ftr-497	1831	37	of	of	ADP
ftr-497	1831	38	the	the	DET
ftr-497	1831	39	problems	problem	NOUN
ftr-497	1831	40	will	will	AUX
ftr-497	1831	41	be	be	AUX
ftr-497	1831	42	greatly	greatly	ADV
ftr-497	1831	43	reduced	reduce	VERB
ftr-497	1831	44	and	and	CCONJ
ftr-497	1831	45	the	the	DET
ftr-497	1831	46	wealth	wealth	NOUN
ftr-497	1831	47	transfer	transfer	NOUN
ftr-497	1831	48	opportunity	opportunity	NOUN
ftr-497	1831	49	that	that	SCONJ
ftr-497	1831	50	the	the	DET
ftr-497	1831	51	annual	annual	ADJ
ftr-497	1831	52	exclusion	exclusion	NOUN
ftr-497	1831	53	now	now	ADV
ftr-497	1831	54	represents	represent	VERB
ftr-497	1831	55	will	will	AUX
ftr-497	1831	56	be	be	AUX
ftr-497	1831	57	seriously	seriously	ADV
ftr-497	1831	58	limited	limit	VERB
ftr-497	1831	59	.	.	PUNCT
ftr-497	1832	1	the	the	DET
ftr-497	1832	2	amount	amount	NOUN
ftr-497	1832	3	of	of	ADP
ftr-497	1832	4	wealth	wealth	NOUN
ftr-497	1832	5	transferable	transferable	NOUN
ftr-497	1832	6	under	under	ADP
ftr-497	1832	7	the	the	DET
ftr-497	1832	8	annual	annual	ADJ
ftr-497	1832	9	exclusion	exclusion	NOUN
ftr-497	1832	10	by	by	ADP
ftr-497	1832	11	taxpayers	taxpayer	NOUN
ftr-497	1832	12	with	with	ADP
ftr-497	1832	13	many	many	ADJ
ftr-497	1832	14	or	or	CCONJ
ftr-497	1832	15	few	few	ADJ
ftr-497	1832	16	donees	donee	NOUN
ftr-497	1832	17	would	would	AUX
ftr-497	1832	18	be	be	AUX
ftr-497	1832	19	greatly	greatly	ADV
ftr-497	1832	20	reduced	reduce	VERB
ftr-497	1832	21	.	.	PUNCT
ftr-497	1833	1	the	the	DET
ftr-497	1833	2	vertical	vertical	ADJ
ftr-497	1833	3	inequity	inequity	NOUN
ftr-497	1833	4	and	and	CCONJ
ftr-497	1833	5	horizontal	horizontal	ADJ
ftr-497	1833	6	inequity	inequity	NOUN
ftr-497	1833	7	caused	cause	VERB
ftr-497	1833	8	or	or	CCONJ
ftr-497	1833	9	contributed	contribute	VERB
ftr-497	1833	10	to	to	ADP
ftr-497	1833	11	by	by	ADP
ftr-497	1833	12	the	the	DET
ftr-497	1833	13	annual	annual	ADJ
ftr-497	1833	14	exclusion	exclusion	NOUN
ftr-497	1833	15	will	will	AUX
ftr-497	1833	16	also	also	ADV
ftr-497	1833	17	be	be	AUX
ftr-497	1833	18	reduced.23	reduced.23	PROPN
ftr-497	1833	19	vi	vi	PROPN
ftr-497	1833	20	.	.	PROPN
ftr-497	1833	21	conclusion	conclusion	NOUN
ftr-497	1833	22	the	the	DET
ftr-497	1833	23	annual	annual	ADJ
ftr-497	1833	24	exclusion	exclusion	NOUN
ftr-497	1833	25	presently	presently	ADV
ftr-497	1833	26	serves	serve	VERB
ftr-497	1833	27	several	several	ADJ
ftr-497	1833	28	functions	function	NOUN
ftr-497	1833	29	it	it	PRON
ftr-497	1833	30	was	be	AUX
ftr-497	1833	31	not	not	PART
ftr-497	1833	32	intended	intend	VERB
ftr-497	1833	33	to	to	PART
ftr-497	1833	34	serve	serve	VERB
ftr-497	1833	35	and	and	CCONJ
ftr-497	1833	36	should	should	AUX
ftr-497	1833	37	not	not	PART
ftr-497	1833	38	serve	serve	VERB
ftr-497	1833	39	.	.	PUNCT
ftr-497	1834	1	it	it	PRON
ftr-497	1834	2	has	have	AUX
ftr-497	1834	3	been	be	AUX
ftr-497	1834	4	presented	present	VERB
ftr-497	1834	5	by	by	ADP
ftr-497	1834	6	congress	congress	PROPN
ftr-497	1834	7	as	as	ADP
ftr-497	1834	8	a	a	DET
ftr-497	1834	9	kind	kind	NOUN
ftr-497	1834	10	of	of	ADP
ftr-497	1834	11	administrative	administrative	ADJ
ftr-497	1834	12	simplification	simplification	NOUN
ftr-497	1834	13	,	,	PUNCT
ftr-497	1834	14	intended	intend	VERB
ftr-497	1834	15	to	to	PART
ftr-497	1834	16	permit	permit	VERB
ftr-497	1834	17	the	the	DET
ftr-497	1834	18	types	type	NOUN
ftr-497	1834	19	of	of	ADP
ftr-497	1834	20	236	236	NUM
ftr-497	1834	21	.	.	PUNCT
ftr-497	1835	1	it	it	PRON
ftr-497	1835	2	is	be	AUX
ftr-497	1835	3	assumed	assume	VERB
ftr-497	1835	4	that	that	SCONJ
ftr-497	1835	5	most	most	ADJ
ftr-497	1835	6	annual	annual	ADJ
ftr-497	1835	7	exclusion	exclusion	NOUN
ftr-497	1835	8	gifts	gift	NOUN
ftr-497	1835	9	are	be	AUX
ftr-497	1835	10	made	make	VERB
ftr-497	1835	11	to	to	ADP
ftr-497	1835	12	children	child	NOUN
ftr-497	1835	13	and	and	CCONJ
ftr-497	1835	14	grandchildren	grandchild	NOUN
ftr-497	1835	15	of	of	ADP
ftr-497	1835	16	the	the	DET
ftr-497	1835	17	donors	donor	NOUN
ftr-497	1835	18	.	.	PUNCT
ftr-497	1836	1	237	237	NUM
ftr-497	1836	2	.	.	PUNCT
ftr-497	1837	1	see	see	VERB
ftr-497	1837	2	supra	supra	PROPN
ftr-497	1837	3	part	part	PROPN
ftr-497	1837	4	iv	iv	NOUN
ftr-497	1837	5	.	.	PUNCT
ftr-497	1837	6	238	238	NUM
ftr-497	1837	7	.	.	PUNCT
ftr-497	1838	1	see	see	VERB
ftr-497	1838	2	the	the	DET
ftr-497	1838	3	examples	example	NOUN
ftr-497	1838	4	of	of	ADP
ftr-497	1838	5	vertical	vertical	ADJ
ftr-497	1838	6	and	and	CCONJ
ftr-497	1838	7	horizontal	horizontal	ADJ
ftr-497	1838	8	inequities	inequity	NOUN
ftr-497	1838	9	discussed	discuss	VERB
ftr-497	1838	10	supra	supra	PROPN
ftr-497	1838	11	part	part	PROPN
ftr-497	1838	12	iv	iv	PROPN
ftr-497	1838	13	b	b	PROPN
ftr-497	1838	14	,	,	PUNCT
ftr-497	1838	15	c.	c.	PROPN
ftr-497	1838	16	19931	19931	NUM
ftr-497	1838	17	florida	florida	PROPN
ftr-497	1838	18	tax	tax	NOUN
ftr-497	1838	19	review	review	NOUN
ftr-497	1838	20	recurring	recur	VERB
ftr-497	1838	21	gifts	gift	NOUN
ftr-497	1838	22	that	that	PRON
ftr-497	1838	23	occur	occur	VERB
ftr-497	1838	24	among	among	ADP
ftr-497	1838	25	families	family	NOUN
ftr-497	1838	26	and	and	CCONJ
ftr-497	1838	27	friends	friend	NOUN
ftr-497	1838	28	to	to	PART
ftr-497	1838	29	be	be	AUX
ftr-497	1838	30	made	make	VERB
ftr-497	1838	31	without	without	ADP
ftr-497	1838	32	generating	generate	VERB
ftr-497	1838	33	gift	gift	NOUN
ftr-497	1838	34	tax	tax	NOUN
ftr-497	1838	35	consequences	consequence	NOUN
ftr-497	1838	36	.	.	PUNCT
ftr-497	1839	1	yet	yet	ADV
ftr-497	1839	2	,	,	PUNCT
ftr-497	1839	3	at	at	ADP
ftr-497	1839	4	its	its	PRON
ftr-497	1839	5	present	present	ADJ
ftr-497	1839	6	level	level	NOUN
ftr-497	1839	7	it	it	PRON
ftr-497	1839	8	permits	permit	VERB
ftr-497	1839	9	major	major	ADJ
ftr-497	1839	10	wealth	wealth	NOUN
ftr-497	1839	11	transfers	transfer	NOUN
ftr-497	1839	12	to	to	PART
ftr-497	1839	13	be	be	AUX
ftr-497	1839	14	made	make	VERB
ftr-497	1839	15	tax	tax	NOUN
ftr-497	1839	16	-	-	PUNCT
ftr-497	1839	17	free	free	ADJ
ftr-497	1839	18	,	,	PUNCT
ftr-497	1839	19	both	both	PRON
ftr-497	1839	20	directly	directly	ADV
ftr-497	1839	21	(	(	PUNCT
ftr-497	1839	22	through	through	ADP
ftr-497	1839	23	gifts	gift	NOUN
ftr-497	1839	24	)	)	PUNCT
ftr-497	1839	25	and	and	CCONJ
ftr-497	1839	26	indirectly	indirectly	ADV
ftr-497	1839	27	(	(	PUNCT
ftr-497	1839	28	through	through	ADP
ftr-497	1839	29	protecting	protect	VERB
ftr-497	1839	30	life	life	NOUN
ftr-497	1839	31	insurance	insurance	NOUN
ftr-497	1839	32	premium	premium	NOUN
ftr-497	1839	33	payments	payment	NOUN
ftr-497	1839	34	from	from	ADP
ftr-497	1839	35	tax	tax	NOUN
ftr-497	1839	36	,	,	PUNCT
ftr-497	1839	37	and	and	CCONJ
ftr-497	1839	38	by	by	ADP
ftr-497	1839	39	seeming	seem	VERB
ftr-497	1839	40	to	to	PART
ftr-497	1839	41	be	be	AUX
ftr-497	1839	42	a	a	DET
ftr-497	1839	43	category	category	NOUN
ftr-497	1839	44	separate	separate	ADJ
ftr-497	1839	45	from	from	ADP
ftr-497	1839	46	recurring	recur	VERB
ftr-497	1839	47	family	family	NOUN
ftr-497	1839	48	and	and	CCONJ
ftr-497	1839	49	friend	friend	NOUN
ftr-497	1839	50	type	type	NOUN
ftr-497	1839	51	gifts	gift	NOUN
ftr-497	1839	52	)	)	PUNCT
ftr-497	1839	53	.	.	PUNCT
ftr-497	1840	1	in	in	ADP
ftr-497	1840	2	serving	serve	VERB
ftr-497	1840	3	that	that	DET
ftr-497	1840	4	function	function	NOUN
ftr-497	1840	5	it	it	PRON
ftr-497	1840	6	causes	cause	VERB
ftr-497	1840	7	some	some	DET
ftr-497	1840	8	vertical	vertical	ADJ
ftr-497	1840	9	inequity	inequity	NOUN
ftr-497	1840	10	(	(	PUNCT
ftr-497	1840	11	those	those	PRON
ftr-497	1840	12	who	who	PRON
ftr-497	1840	13	are	be	AUX
ftr-497	1840	14	more	more	ADV
ftr-497	1840	15	wealthy	wealthy	ADJ
ftr-497	1840	16	can	can	AUX
ftr-497	1840	17	lower	lower	VERB
ftr-497	1840	18	the	the	DET
ftr-497	1840	19	effective	effective	ADJ
ftr-497	1840	20	transfer	transfer	NOUN
ftr-497	1840	21	tax	tax	NOUN
ftr-497	1840	22	rates	rate	NOUN
ftr-497	1840	23	on	on	ADP
ftr-497	1840	24	the	the	DET
ftr-497	1840	25	transfer	transfer	NOUN
ftr-497	1840	26	of	of	ADP
ftr-497	1840	27	their	their	PRON
ftr-497	1840	28	wealth	wealth	NOUN
ftr-497	1840	29	through	through	ADP
ftr-497	1840	30	regular	regular	ADJ
ftr-497	1840	31	use	use	NOUN
ftr-497	1840	32	of	of	ADP
ftr-497	1840	33	the	the	DET
ftr-497	1840	34	exclusion	exclusion	NOUN
ftr-497	1840	35	)	)	PUNCT
ftr-497	1840	36	,	,	PUNCT
ftr-497	1840	37	and	and	CCONJ
ftr-497	1840	38	contributes	contribute	VERB
ftr-497	1840	39	to	to	ADP
ftr-497	1840	40	horizontal	horizontal	ADJ
ftr-497	1840	41	inequity	inequity	NOUN
ftr-497	1840	42	(	(	PUNCT
ftr-497	1840	43	by	by	ADP
ftr-497	1840	44	making	make	VERB
ftr-497	1840	45	it	it	PRON
ftr-497	1840	46	less	less	ADV
ftr-497	1840	47	costly	costly	ADJ
ftr-497	1840	48	for	for	ADP
ftr-497	1840	49	those	those	PRON
ftr-497	1840	50	who	who	PRON
ftr-497	1840	51	can	can	AUX
ftr-497	1840	52	do	do	VERB
ftr-497	1840	53	insurance	insurance	NOUN
ftr-497	1840	54	planning	planning	NOUN
ftr-497	1840	55	to	to	PART
ftr-497	1840	56	avoid	avoid	VERB
ftr-497	1840	57	transfer	transfer	NOUN
ftr-497	1840	58	taxes	taxis	NOUN
ftr-497	1840	59	)	)	PUNCT
ftr-497	1840	60	.	.	PUNCT
ftr-497	1841	1	rather	rather	ADV
ftr-497	1841	2	than	than	ADP
ftr-497	1841	3	being	be	AUX
ftr-497	1841	4	a	a	DET
ftr-497	1841	5	simple	simple	ADJ
ftr-497	1841	6	exception	exception	NOUN
ftr-497	1841	7	to	to	PART
ftr-497	1841	8	gift	gift	NOUN
ftr-497	1841	9	tax	tax	NOUN
ftr-497	1841	10	that	that	PRON
ftr-497	1841	11	permits	permit	VERB
ftr-497	1841	12	small	small	ADJ
ftr-497	1841	13	,	,	PUNCT
ftr-497	1841	14	regularly	regularly	ADV
ftr-497	1841	15	recurring	recur	VERB
ftr-497	1841	16	gifts	gift	NOUN
ftr-497	1841	17	to	to	PART
ftr-497	1841	18	be	be	AUX
ftr-497	1841	19	made	make	VERB
ftr-497	1841	20	,	,	PUNCT
ftr-497	1841	21	it	it	PRON
ftr-497	1841	22	is	be	AUX
ftr-497	1841	23	an	an	DET
ftr-497	1841	24	effective	effective	ADJ
ftr-497	1841	25	and	and	CCONJ
ftr-497	1841	26	substantial	substantial	ADJ
ftr-497	1841	27	exception	exception	NOUN
ftr-497	1841	28	to	to	ADP
ftr-497	1841	29	all	all	PRON
ftr-497	1841	30	of	of	ADP
ftr-497	1841	31	the	the	DET
ftr-497	1841	32	federal	federal	ADJ
ftr-497	1841	33	transfer	transfer	NOUN
ftr-497	1841	34	taxes	taxis	NOUN
ftr-497	1841	35	,	,	PUNCT
ftr-497	1841	36	and	and	CCONJ
ftr-497	1841	37	,	,	PUNCT
ftr-497	1841	38	as	as	SCONJ
ftr-497	1841	39	currently	currently	ADV
ftr-497	1841	40	constituted	constitute	VERB
ftr-497	1841	41	,	,	PUNCT
ftr-497	1841	42	is	be	AUX
ftr-497	1841	43	inconsistent	inconsistent	ADJ
ftr-497	1841	44	with	with	ADP
ftr-497	1841	45	the	the	DET
ftr-497	1841	46	general	general	ADJ
ftr-497	1841	47	purposes	purpose	NOUN
ftr-497	1841	48	of	of	ADP
ftr-497	1841	49	the	the	DET
ftr-497	1841	50	transfer	transfer	NOUN
ftr-497	1841	51	tax	tax	NOUN
ftr-497	1841	52	system	system	NOUN
ftr-497	1841	53	.	.	PUNCT
ftr-497	1842	1	further	far	ADV
ftr-497	1842	2	,	,	PUNCT
ftr-497	1842	3	it	it	PRON
ftr-497	1842	4	presently	presently	ADV
ftr-497	1842	5	serves	serve	VERB
ftr-497	1842	6	,	,	PUNCT
ftr-497	1842	7	albeit	albeit	SCONJ
ftr-497	1842	8	inadequately	inadequately	ADV
ftr-497	1842	9	,	,	PUNCT
ftr-497	1842	10	the	the	DET
ftr-497	1842	11	function	function	NOUN
ftr-497	1842	12	of	of	ADP
ftr-497	1842	13	protecting	protect	VERB
ftr-497	1842	14	gifts	gift	NOUN
ftr-497	1842	15	made	make	VERB
ftr-497	1842	16	for	for	ADP
ftr-497	1842	17	support	support	NOUN
ftr-497	1842	18	related	relate	VERB
ftr-497	1842	19	purposes	purpose	NOUN
ftr-497	1842	20	to	to	ADP
ftr-497	1842	21	persons	person	NOUN
ftr-497	1842	22	to	to	PART
ftr-497	1842	23	whom	whom	PRON
ftr-497	1842	24	the	the	DET
ftr-497	1842	25	transferor	transferor	NOUN
ftr-497	1842	26	no	no	ADV
ftr-497	1842	27	longer	long	ADV
ftr-497	1842	28	has	have	VERB
ftr-497	1842	29	an	an	DET
ftr-497	1842	30	obligation	obligation	NOUN
ftr-497	1842	31	of	of	ADP
ftr-497	1842	32	support	support	NOUN
ftr-497	1842	33	,	,	PUNCT
ftr-497	1842	34	such	such	ADJ
ftr-497	1842	35	as	as	ADP
ftr-497	1842	36	nontuition	nontuition	NOUN
ftr-497	1842	37	transfers	transfer	NOUN
ftr-497	1842	38	to	to	ADP
ftr-497	1842	39	students	student	NOUN
ftr-497	1842	40	and	and	CCONJ
ftr-497	1842	41	nonmedical	nonmedical	ADJ
ftr-497	1842	42	care	care	NOUN
ftr-497	1842	43	transfers	transfer	NOUN
ftr-497	1842	44	to	to	ADP
ftr-497	1842	45	the	the	DET
ftr-497	1842	46	elderly	elderly	ADJ
ftr-497	1842	47	and	and	CCONJ
ftr-497	1842	48	incompetent	incompetent	ADJ
ftr-497	1842	49	.	.	PUNCT
ftr-497	1843	1	in	in	ADP
ftr-497	1843	2	some	some	DET
ftr-497	1843	3	instances	instance	NOUN
ftr-497	1843	4	it	it	PRON
ftr-497	1843	5	is	be	AUX
ftr-497	1843	6	entirely	entirely	ADV
ftr-497	1843	7	inadequate	inadequate	ADJ
ftr-497	1843	8	to	to	PART
ftr-497	1843	9	protect	protect	VERB
ftr-497	1843	10	the	the	DET
ftr-497	1843	11	transfers	transfer	NOUN
ftr-497	1843	12	from	from	ADP
ftr-497	1843	13	gift	gift	NOUN
ftr-497	1843	14	tax	tax	NOUN
ftr-497	1843	15	consequences	consequence	NOUN
ftr-497	1843	16	,	,	PUNCT
ftr-497	1843	17	given	give	VERB
ftr-497	1843	18	the	the	DET
ftr-497	1843	19	cost	cost	NOUN
ftr-497	1843	20	of	of	ADP
ftr-497	1843	21	education	education	NOUN
ftr-497	1843	22	and	and	CCONJ
ftr-497	1843	23	of	of	ADP
ftr-497	1843	24	nonmedical	nonmedical	ADJ
ftr-497	1843	25	care	care	NOUN
ftr-497	1843	26	for	for	ADP
ftr-497	1843	27	the	the	DET
ftr-497	1843	28	elderly	elderly	ADJ
ftr-497	1843	29	and	and	CCONJ
ftr-497	1843	30	incompetent	incompetent	ADJ
ftr-497	1843	31	.	.	PUNCT
ftr-497	1844	1	accordingly	accordingly	ADV
ftr-497	1844	2	,	,	PUNCT
ftr-497	1844	3	the	the	DET
ftr-497	1844	4	exclusion	exclusion	NOUN
ftr-497	1844	5	should	should	AUX
ftr-497	1844	6	be	be	AUX
ftr-497	1844	7	revised	revise	VERB
ftr-497	1844	8	so	so	SCONJ
ftr-497	1844	9	that	that	SCONJ
ftr-497	1844	10	it	it	PRON
ftr-497	1844	11	serves	serve	VERB
ftr-497	1844	12	primarily	primarily	ADV
ftr-497	1844	13	the	the	DET
ftr-497	1844	14	function	function	NOUN
ftr-497	1844	15	for	for	ADP
ftr-497	1844	16	which	which	PRON
ftr-497	1844	17	it	it	PRON
ftr-497	1844	18	was	be	AUX
ftr-497	1844	19	adopted	adopt	VERB
ftr-497	1844	20	.	.	PUNCT
ftr-497	1845	1	the	the	DET
ftr-497	1845	2	revisions	revision	NOUN
ftr-497	1845	3	that	that	PRON
ftr-497	1845	4	should	should	AUX
ftr-497	1845	5	best	well	ADV
ftr-497	1845	6	accomplish	accomplish	VERB
ftr-497	1845	7	that	that	DET
ftr-497	1845	8	goal	goal	NOUN
ftr-497	1845	9	are	be	AUX
ftr-497	1845	10	:	:	PUNCT
ftr-497	1845	11	(	(	PUNCT
ftr-497	1845	12	i	i	NOUN
ftr-497	1845	13	)	)	PUNCT
ftr-497	1845	14	to	to	PART
ftr-497	1845	15	reduce	reduce	VERB
ftr-497	1845	16	the	the	DET
ftr-497	1845	17	exclusion	exclusion	NOUN
ftr-497	1845	18	to	to	ADP
ftr-497	1845	19	a	a	DET
ftr-497	1845	20	substantially	substantially	ADV
ftr-497	1845	21	lower	low	ADJ
ftr-497	1845	22	amount	amount	NOUN
ftr-497	1845	23	,	,	PUNCT
ftr-497	1845	24	such	such	ADJ
ftr-497	1845	25	as	as	ADP
ftr-497	1845	26	$	$	SYM
ftr-497	1845	27	5,000	5,000	NUM
ftr-497	1845	28	,	,	PUNCT
ftr-497	1845	29	per	per	ADP
ftr-497	1845	30	donee	donee	NOUN
ftr-497	1845	31	,	,	PUNCT
ftr-497	1845	32	per	per	ADP
ftr-497	1845	33	year	year	NOUN
ftr-497	1845	34	;	;	PUNCT
ftr-497	1845	35	(	(	PUNCT
ftr-497	1845	36	ii	ii	NOUN
ftr-497	1845	37	)	)	PUNCT
ftr-497	1845	38	to	to	PART
ftr-497	1845	39	place	place	VERB
ftr-497	1845	40	a	a	DET
ftr-497	1845	41	cap	cap	NOUN
ftr-497	1845	42	on	on	ADP
ftr-497	1845	43	each	each	DET
ftr-497	1845	44	donor	donor	NOUN
ftr-497	1845	45	's	's	PART
ftr-497	1845	46	annual	annual	ADJ
ftr-497	1845	47	exclusion	exclusion	NOUN
ftr-497	1845	48	gifts	gift	NOUN
ftr-497	1845	49	in	in	ADP
ftr-497	1845	50	any	any	DET
ftr-497	1845	51	calendar	calendar	NOUN
ftr-497	1845	52	year	year	NOUN
ftr-497	1845	53	,	,	PUNCT
ftr-497	1845	54	such	such	ADJ
ftr-497	1845	55	as	as	ADP
ftr-497	1845	56	$	$	SYM
ftr-497	1845	57	20,000	20,000	NUM
ftr-497	1845	58	;	;	PUNCT
ftr-497	1845	59	(	(	PUNCT
ftr-497	1845	60	iii	iii	X
ftr-497	1845	61	)	)	PUNCT
ftr-497	1845	62	to	to	PART
ftr-497	1845	63	revise	revise	VERB
ftr-497	1845	64	the	the	DET
ftr-497	1845	65	gift	gift	NOUN
ftr-497	1845	66	and	and	CCONJ
ftr-497	1845	67	income	income	NOUN
ftr-497	1845	68	tax	tax	NOUN
ftr-497	1845	69	returns	return	NOUN
ftr-497	1845	70	to	to	PART
ftr-497	1845	71	make	make	VERB
ftr-497	1845	72	it	it	PRON
ftr-497	1845	73	clear	clear	ADJ
ftr-497	1845	74	to	to	ADP
ftr-497	1845	75	taxpayers	taxpayer	NOUN
ftr-497	1845	76	that	that	DET
ftr-497	1845	77	holiday	holiday	NOUN
ftr-497	1845	78	gifts	gift	NOUN
ftr-497	1845	79	,	,	PUNCT
ftr-497	1845	80	birthday	birthday	NOUN
ftr-497	1845	81	gifts	gift	NOUN
ftr-497	1845	82	and	and	CCONJ
ftr-497	1845	83	other	other	ADJ
ftr-497	1845	84	types	type	NOUN
ftr-497	1845	85	of	of	ADP
ftr-497	1845	86	recurring	recur	VERB
ftr-497	1845	87	gifts	gift	NOUN
ftr-497	1845	88	are	be	AUX
ftr-497	1845	89	charged	charge	VERB
ftr-497	1845	90	against	against	ADP
ftr-497	1845	91	the	the	DET
ftr-497	1845	92	annual	annual	ADJ
ftr-497	1845	93	exclusion	exclusion	NOUN
ftr-497	1845	94	limit	limit	NOUN
ftr-497	1845	95	;	;	PUNCT
ftr-497	1845	96	(	(	PUNCT
ftr-497	1845	97	iv	iv	X
ftr-497	1845	98	)	)	PUNCT
ftr-497	1845	99	to	to	PART
ftr-497	1845	100	replace	replace	VERB
ftr-497	1845	101	the	the	DET
ftr-497	1845	102	present	present	ADJ
ftr-497	1845	103	interest	interest	NOUN
ftr-497	1845	104	requirement	requirement	NOUN
ftr-497	1845	105	so	so	SCONJ
ftr-497	1845	106	that	that	SCONJ
ftr-497	1845	107	the	the	DET
ftr-497	1845	108	gifts	gift	NOUN
ftr-497	1845	109	must	must	AUX
ftr-497	1845	110	either	either	CCONJ
ftr-497	1845	111	be	be	AUX
ftr-497	1845	112	outright	outright	ADJ
ftr-497	1845	113	or	or	CCONJ
ftr-497	1845	114	for	for	ADP
ftr-497	1845	115	the	the	DET
ftr-497	1845	116	benefit	benefit	NOUN
ftr-497	1845	117	of	of	ADP
ftr-497	1845	118	a	a	DET
ftr-497	1845	119	single	single	ADJ
ftr-497	1845	120	donee	donee	NOUN
ftr-497	1845	121	in	in	ADP
ftr-497	1845	122	whose	whose	DET
ftr-497	1845	123	gross	gross	ADJ
ftr-497	1845	124	estate	estate	NOUN
ftr-497	1845	125	any	any	DET
ftr-497	1845	126	unexpended	unexpended	ADJ
ftr-497	1845	127	amount	amount	NOUN
ftr-497	1845	128	will	will	AUX
ftr-497	1845	129	be	be	AUX
ftr-497	1845	130	included	include	VERB
ftr-497	1845	131	;	;	PUNCT
ftr-497	1845	132	and	and	CCONJ
ftr-497	1845	133	(	(	PUNCT
ftr-497	1845	134	v	v	NOUN
ftr-497	1845	135	)	)	PUNCT
ftr-497	1845	136	to	to	PART
ftr-497	1845	137	liberalize	liberalize	VERB
ftr-497	1845	138	the	the	DET
ftr-497	1845	139	tuition	tuition	NOUN
ftr-497	1845	140	and	and	CCONJ
ftr-497	1845	141	medical	medical	ADJ
ftr-497	1845	142	care	care	NOUN
ftr-497	1845	143	exclusions	exclusion	NOUN
ftr-497	1845	144	from	from	ADP
ftr-497	1845	145	gift	gift	NOUN
ftr-497	1845	146	tax	tax	NOUN
ftr-497	1845	147	so	so	SCONJ
ftr-497	1845	148	as	as	SCONJ
ftr-497	1845	149	to	to	PART
ftr-497	1845	150	permit	permit	VERB
ftr-497	1845	151	transfers	transfer	NOUN
ftr-497	1845	152	for	for	ADP
ftr-497	1845	153	support	support	NOUN
ftr-497	1845	154	of	of	ADP
ftr-497	1845	155	students	student	NOUN
ftr-497	1845	156	,	,	PUNCT
ftr-497	1845	157	elderly	elderly	ADJ
ftr-497	1845	158	and	and	CCONJ
ftr-497	1845	159	incompetent	incompetent	ADJ
ftr-497	1845	160	persons	person	NOUN
ftr-497	1845	161	to	to	PART
ftr-497	1845	162	be	be	AUX
ftr-497	1845	163	made	make	VERB
ftr-497	1845	164	free	free	ADJ
ftr-497	1845	165	of	of	ADP
ftr-497	1845	166	gift	gift	NOUN
ftr-497	1845	167	tax	tax	NOUN
ftr-497	1845	168	without	without	ADP
ftr-497	1845	169	having	have	VERB
ftr-497	1845	170	to	to	PART
ftr-497	1845	171	rely	rely	VERB
ftr-497	1845	172	on	on	ADP
ftr-497	1845	173	the	the	DET
ftr-497	1845	174	annual	annual	ADJ
ftr-497	1845	175	exclusion	exclusion	NOUN
ftr-497	1845	176	to	to	PART
ftr-497	1845	177	protect	protect	VERB
ftr-497	1845	178	those	those	DET
ftr-497	1845	179	transfers	transfer	NOUN
ftr-497	1845	180	from	from	ADP
ftr-497	1845	181	gift	gift	NOUN
ftr-497	1845	182	tax	tax	NOUN
ftr-497	1845	183	.	.	PUNCT
ftr-497	1846	1	the	the	DET
ftr-497	1846	2	appendix	appendix	NOUN
ftr-497	1846	3	following	follow	VERB
ftr-497	1846	4	sets	set	NOUN
ftr-497	1846	5	forth	forth	ADP
ftr-497	1846	6	statutory	statutory	ADJ
ftr-497	1846	7	language	language	NOUN
ftr-497	1846	8	designed	design	VERB
ftr-497	1846	9	to	to	PART
ftr-497	1846	10	accomplish	accomplish	VERB
ftr-497	1846	11	these	these	DET
ftr-497	1846	12	revisions	revision	NOUN
ftr-497	1846	13	.	.	PUNCT
ftr-497	1847	1	[	[	X
ftr-497	1847	2	vol	vol	NOUN
ftr-497	1847	3	.	.	PUNCT
ftr-497	1848	1	1:7	1:7	NUM
ftr-497	1848	2	should	should	AUX
ftr-497	1848	3	we	we	PRON
ftr-497	1848	4	give	give	VERB
ftr-497	1848	5	away	away	ADP
ftr-497	1848	6	te	te	ADP
ftr-497	1848	7	amual	amual	ADJ
ftr-497	1848	8	exclusion	exclusion	NOUN
ftr-497	1848	9	?	?	PUNCT
ftr-497	1849	1	appendix	appendix	NOUN
ftr-497	1849	2	:	:	PUNCT
ftr-497	1849	3	the	the	DET
ftr-497	1849	4	statute	statute	NOUN
ftr-497	1849	5	as	as	SCONJ
ftr-497	1849	6	revised	revise	VERB
ftr-497	1849	7	the	the	DET
ftr-497	1849	8	relevant	relevant	ADJ
ftr-497	1849	9	portions	portion	NOUN
ftr-497	1849	10	of	of	ADP
ftr-497	1849	11	the	the	DET
ftr-497	1849	12	revised	revise	VERB
ftr-497	1849	13	section	section	NOUN
ftr-497	1849	14	2503	2503	NUM
ftr-497	1849	15	would	would	AUX
ftr-497	1849	16	read	read	VERB
ftr-497	1849	17	as	as	SCONJ
ftr-497	1849	18	follows	follow	VERB
ftr-497	1849	19	:	:	PUNCT
ftr-497	1849	20	(	(	PUNCT
ftr-497	1849	21	b	b	X
ftr-497	1849	22	)	)	PUNCT
ftr-497	1849	23	exclusions	exclusion	NOUN
ftr-497	1849	24	from	from	ADP
ftr-497	1849	25	gifts.(1	gifts.(1	PROPN
ftr-497	1849	26	)	)	PUNCT
ftr-497	1849	27	in	in	ADP
ftr-497	1849	28	general	general	ADJ
ftr-497	1849	29	.	.	PUNCT
ftr-497	1850	1	subject	subject	ADJ
ftr-497	1850	2	to	to	ADP
ftr-497	1850	3	the	the	DET
ftr-497	1850	4	limitations	limitation	NOUN
ftr-497	1850	5	set	set	VERB
ftr-497	1850	6	forth	forth	ADP
ftr-497	1850	7	in	in	ADP
ftr-497	1850	8	paragraphs	paragraph	NOUN
ftr-497	1850	9	(	(	PUNCT
ftr-497	1850	10	2	2	NUM
ftr-497	1850	11	)	)	PUNCT
ftr-497	1850	12	and	and	CCONJ
ftr-497	1850	13	(	(	PUNCT
ftr-497	1850	14	3	3	X
ftr-497	1850	15	)	)	PUNCT
ftr-497	1850	16	of	of	ADP
ftr-497	1850	17	this	this	DET
ftr-497	1850	18	subsection	subsection	NOUN
ftr-497	1850	19	(	(	PUNCT
ftr-497	1850	20	b	b	NOUN
ftr-497	1850	21	)	)	PUNCT
ftr-497	1850	22	,	,	PUNCT
ftr-497	1850	23	the	the	DET
ftr-497	1850	24	first	first	ADJ
ftr-497	1850	25	$	$	SYM
ftr-497	1850	26	5,000	5,000	NUM
ftr-497	1850	27	of	of	ADP
ftr-497	1850	28	gifts	gift	NOUN
ftr-497	1850	29	made	make	VERB
ftr-497	1850	30	by	by	ADP
ftr-497	1850	31	a	a	DET
ftr-497	1850	32	donor	donor	NOUN
ftr-497	1850	33	to	to	ADP
ftr-497	1850	34	any	any	DET
ftr-497	1850	35	person	person	NOUN
ftr-497	1850	36	during	during	ADP
ftr-497	1850	37	the	the	DET
ftr-497	1850	38	calendar	calendar	NOUN
ftr-497	1850	39	year	year	NOUN
ftr-497	1850	40	shall	shall	AUX
ftr-497	1850	41	not	not	PART
ftr-497	1850	42	be	be	AUX
ftr-497	1850	43	included	include	VERB
ftr-497	1850	44	in	in	ADP
ftr-497	1850	45	the	the	DET
ftr-497	1850	46	total	total	ADJ
ftr-497	1850	47	amount	amount	NOUN
ftr-497	1850	48	of	of	ADP
ftr-497	1850	49	gifts	gift	NOUN
ftr-497	1850	50	made	make	VERB
ftr-497	1850	51	by	by	ADP
ftr-497	1850	52	the	the	DET
ftr-497	1850	53	donor	donor	NOUN
ftr-497	1850	54	during	during	ADP
ftr-497	1850	55	such	such	ADJ
ftr-497	1850	56	year	year	NOUN
ftr-497	1850	57	.	.	PUNCT
ftr-497	1851	1	(	(	PUNCT
ftr-497	1851	2	2	2	NUM
ftr-497	1851	3	)	)	PUNCT
ftr-497	1851	4	$	$	SYM
ftr-497	1851	5	20,000	20,000	NUM
ftr-497	1851	6	annual	annual	ADJ
ftr-497	1851	7	cap	cap	NOUN
ftr-497	1851	8	.	.	PUNCT
ftr-497	1852	1	the	the	DET
ftr-497	1852	2	total	total	ADJ
ftr-497	1852	3	amount	amount	NOUN
ftr-497	1852	4	excluded	exclude	VERB
ftr-497	1852	5	under	under	ADP
ftr-497	1852	6	paragraph	paragraph	NOUN
ftr-497	1852	7	(	(	PUNCT
ftr-497	1852	8	1	1	NUM
ftr-497	1852	9	)	)	PUNCT
ftr-497	1852	10	of	of	ADP
ftr-497	1852	11	this	this	DET
ftr-497	1852	12	subsection	subsection	NOUN
ftr-497	1852	13	in	in	ADP
ftr-497	1852	14	one	one	NUM
ftr-497	1852	15	calendar	calendar	NOUN
ftr-497	1852	16	year	year	NOUN
ftr-497	1852	17	shall	shall	AUX
ftr-497	1852	18	not	not	PART
ftr-497	1852	19	exceed	exceed	VERB
ftr-497	1852	20	$	$	SYM
ftr-497	1852	21	20,000	20,000	NUM
ftr-497	1852	22	.	.	PUNCT
ftr-497	1853	1	(	(	PUNCT
ftr-497	1853	2	3	3	X
ftr-497	1853	3	)	)	PUNCT
ftr-497	1853	4	other	other	ADJ
ftr-497	1853	5	requirements	requirement	NOUN
ftr-497	1853	6	.	.	PUNCT
ftr-497	1854	1	a	a	DET
ftr-497	1854	2	transfer	transfer	NOUN
ftr-497	1854	3	to	to	ADP
ftr-497	1854	4	or	or	CCONJ
ftr-497	1854	5	for	for	ADP
ftr-497	1854	6	the	the	DET
ftr-497	1854	7	benefit	benefit	NOUN
ftr-497	1854	8	of	of	ADP
ftr-497	1854	9	an	an	DET
ftr-497	1854	10	individual	individual	NOUN
ftr-497	1854	11	will	will	AUX
ftr-497	1854	12	not	not	PART
ftr-497	1854	13	be	be	AUX
ftr-497	1854	14	excluded	exclude	VERB
ftr-497	1854	15	from	from	ADP
ftr-497	1854	16	the	the	DET
ftr-497	1854	17	donor	donor	NOUN
ftr-497	1854	18	's	's	PART
ftr-497	1854	19	total	total	ADJ
ftr-497	1854	20	amount	amount	NOUN
ftr-497	1854	21	of	of	ADP
ftr-497	1854	22	gifts	gift	NOUN
ftr-497	1854	23	for	for	ADP
ftr-497	1854	24	the	the	DET
ftr-497	1854	25	year	year	NOUN
ftr-497	1854	26	under	under	ADP
ftr-497	1854	27	this	this	DET
ftr-497	1854	28	subsection	subsection	NOUN
ftr-497	1854	29	unless	unless	SCONJ
ftr-497	1854	30	it	it	PRON
ftr-497	1854	31	is(a	is(a	VERB
ftr-497	1854	32	)	)	PUNCT
ftr-497	1854	33	outright	outright	ADV
ftr-497	1854	34	,	,	PUNCT
ftr-497	1854	35	or	or	CCONJ
ftr-497	1854	36	(	(	PUNCT
ftr-497	1854	37	b	b	X
ftr-497	1854	38	)	)	PUNCT
ftr-497	1854	39	if	if	SCONJ
ftr-497	1854	40	not	not	PART
ftr-497	1854	41	outright	outright	ADJ
ftr-497	1854	42	,	,	PUNCT
ftr-497	1854	43	during	during	ADP
ftr-497	1854	44	the	the	DET
ftr-497	1854	45	life	life	NOUN
ftr-497	1854	46	of	of	ADP
ftr-497	1854	47	such	such	ADJ
ftr-497	1854	48	individual	individual	ADJ
ftr-497	1854	49	no	no	DET
ftr-497	1854	50	portion	portion	NOUN
ftr-497	1854	51	of	of	ADP
ftr-497	1854	52	the	the	DET
ftr-497	1854	53	corpus	corpus	NOUN
ftr-497	1854	54	nor	nor	CCONJ
ftr-497	1854	55	of	of	ADP
ftr-497	1854	56	the	the	DET
ftr-497	1854	57	income	income	NOUN
ftr-497	1854	58	therefrom	therefrom	NOUN
ftr-497	1854	59	may	may	AUX
ftr-497	1854	60	be	be	AUX
ftr-497	1854	61	distributed	distribute	VERB
ftr-497	1854	62	to	to	ADP
ftr-497	1854	63	or	or	CCONJ
ftr-497	1854	64	for	for	ADP
ftr-497	1854	65	the	the	DET
ftr-497	1854	66	benefit	benefit	NOUN
ftr-497	1854	67	of	of	ADP
ftr-497	1854	68	any	any	DET
ftr-497	1854	69	person	person	NOUN
ftr-497	1854	70	other	other	ADJ
ftr-497	1854	71	than	than	ADP
ftr-497	1854	72	such	such	ADJ
ftr-497	1854	73	individual	individual	NOUN
ftr-497	1854	74	,	,	PUNCT
ftr-497	1854	75	and	and	CCONJ
ftr-497	1854	76	at	at	ADP
ftr-497	1854	77	the	the	DET
ftr-497	1854	78	death	death	NOUN
ftr-497	1854	79	of	of	ADP
ftr-497	1854	80	such	such	ADJ
ftr-497	1854	81	individual	individual	NOUN
ftr-497	1854	82	the	the	DET
ftr-497	1854	83	corpus	corpus	NOUN
ftr-497	1854	84	and	and	CCONJ
ftr-497	1854	85	income	income	NOUN
ftr-497	1855	1	not	not	PART
ftr-497	1855	2	so	so	ADV
ftr-497	1855	3	distributed	distribute	VERB
ftr-497	1855	4	will	will	AUX
ftr-497	1855	5	be	be	AUX
ftr-497	1855	6	includible	includible	ADJ
ftr-497	1855	7	in	in	ADP
ftr-497	1855	8	his	his	PRON
ftr-497	1855	9	gross	gross	ADJ
ftr-497	1855	10	estate	estate	NOUN
ftr-497	1855	11	.	.	PUNCT
ftr-497	1856	1	(	(	PUNCT
ftr-497	1856	2	e	e	NOUN
ftr-497	1856	3	)	)	PUNCT
ftr-497	1856	4	exclusion	exclusion	NOUN
ftr-497	1856	5	for	for	ADP
ftr-497	1856	6	certain	certain	ADJ
ftr-497	1856	7	transfers	transfer	NOUN
ftr-497	1856	8	for	for	ADP
ftr-497	1856	9	tuition	tuition	NOUN
ftr-497	1856	10	,	,	PUNCT
ftr-497	1856	11	medical	medical	ADJ
ftr-497	1856	12	care	care	NOUN
ftr-497	1856	13	,	,	PUNCT
ftr-497	1856	14	student	student	NOUN
ftr-497	1856	15	expenses	expense	NOUN
ftr-497	1856	16	and	and	CCONJ
ftr-497	1856	17	care	care	NOUN
ftr-497	1856	18	of	of	ADP
ftr-497	1856	19	elderly	elderly	ADJ
ftr-497	1856	20	and	and	CCONJ
ftr-497	1856	21	incompetent	incompetent	ADJ
ftr-497	1856	22	persons.(1	persons.(1	PROPN
ftr-497	1856	23	)	)	PUNCT
ftr-497	1856	24	in	in	ADP
ftr-497	1856	25	general.-any	general.-any	NOUN
ftr-497	1856	26	qualified	qualified	ADJ
ftr-497	1856	27	transfer	transfer	NOUN
ftr-497	1856	28	shall	shall	AUX
ftr-497	1856	29	not	not	PART
ftr-497	1856	30	be	be	AUX
ftr-497	1856	31	treated	treat	VERB
ftr-497	1856	32	as	as	ADP
ftr-497	1856	33	a	a	DET
ftr-497	1856	34	transfer	transfer	NOUN
ftr-497	1856	35	of	of	ADP
ftr-497	1856	36	property	property	NOUN
ftr-497	1856	37	by	by	ADP
ftr-497	1856	38	gift	gift	NOUN
ftr-497	1856	39	for	for	ADP
ftr-497	1856	40	purposes	purpose	NOUN
ftr-497	1856	41	of	of	ADP
ftr-497	1856	42	this	this	DET
ftr-497	1856	43	chapter	chapter	NOUN
ftr-497	1856	44	.	.	PUNCT
ftr-497	1857	1	(	(	PUNCT
ftr-497	1857	2	2	2	X
ftr-497	1857	3	)	)	PUNCT
ftr-497	1857	4	qualified	qualified	ADJ
ftr-497	1857	5	transfer.-for	transfer.-for	ADP
ftr-497	1857	6	purposes	purpose	NOUN
ftr-497	1857	7	of	of	ADP
ftr-497	1857	8	this	this	DET
ftr-497	1857	9	subsection	subsection	NOUN
ftr-497	1857	10	,	,	PUNCT
ftr-497	1857	11	the	the	DET
ftr-497	1857	12	term	term	NOUN
ftr-497	1857	13	"	"	PUNCT
ftr-497	1857	14	qualified	qualified	ADJ
ftr-497	1857	15	transfer	transfer	NOUN
ftr-497	1857	16	"	"	PUNCT
ftr-497	1857	17	means	mean	VERB
ftr-497	1857	18	the	the	DET
ftr-497	1857	19	following	following	NOUN
ftr-497	1857	20	.	.	PUNCT
ftr-497	1858	1	(	(	PUNCT
ftr-497	1858	2	a	a	X
ftr-497	1858	3	)	)	PUNCT
ftr-497	1858	4	any	any	DET
ftr-497	1858	5	amount	amount	NOUN
ftr-497	1858	6	paid	pay	VERB
ftr-497	1858	7	on	on	ADP
ftr-497	1858	8	behalf	behalf	NOUN
ftr-497	1858	9	of	of	ADP
ftr-497	1858	10	an	an	DET
ftr-497	1858	11	individual	individual	NOUN
ftr-497	1858	12	as	as	ADP
ftr-497	1858	13	tuition	tuition	NOUN
ftr-497	1858	14	to	to	ADP
ftr-497	1858	15	an	an	DET
ftr-497	1858	16	educational	educational	ADJ
ftr-497	1858	17	organization	organization	NOUN
ftr-497	1858	18	described	describe	VERB
ftr-497	1858	19	in	in	ADP
ftr-497	1858	20	section	section	NOUN
ftr-497	1858	21	170(b)(1)(a)(ii	170(b)(1)(a)(ii	NUM
ftr-497	1858	22	)	)	PUNCT
ftr-497	1858	23	for	for	ADP
ftr-497	1858	24	the	the	DET
ftr-497	1858	25	education	education	NOUN
ftr-497	1858	26	or	or	CCONJ
ftr-497	1858	27	training	training	NOUN
ftr-497	1858	28	of	of	ADP
ftr-497	1858	29	such	such	ADJ
ftr-497	1858	30	individual	individual	NOUN
ftr-497	1858	31	.	.	PUNCT
ftr-497	1859	1	(	(	PUNCT
ftr-497	1859	2	b	b	X
ftr-497	1859	3	)	)	PUNCT
ftr-497	1859	4	any	any	DET
ftr-497	1859	5	amount	amount	NOUN
ftr-497	1859	6	paid	pay	VERB
ftr-497	1859	7	to	to	ADP
ftr-497	1859	8	any	any	DET
ftr-497	1859	9	person	person	NOUN
ftr-497	1859	10	who	who	PRON
ftr-497	1859	11	provides	provide	VERB
ftr-497	1859	12	medical	medical	ADJ
ftr-497	1859	13	care	care	NOUN
ftr-497	1859	14	(	(	PUNCT
ftr-497	1859	15	as	as	SCONJ
ftr-497	1859	16	defined	define	VERB
ftr-497	1859	17	in	in	ADP
ftr-497	1859	18	section	section	NOUN
ftr-497	1859	19	213(d	213(d	NOUN
ftr-497	1859	20	)	)	PUNCT
ftr-497	1859	21	)	)	PUNCT
ftr-497	1859	22	with	with	ADP
ftr-497	1859	23	respect	respect	NOUN
ftr-497	1859	24	to	to	ADP
ftr-497	1859	25	an	an	DET
ftr-497	1859	26	individual	individual	NOUN
ftr-497	1859	27	as	as	ADP
ftr-497	1859	28	payment	payment	NOUN
ftr-497	1859	29	for	for	ADP
ftr-497	1859	30	such	such	ADJ
ftr-497	1859	31	medical	medical	ADJ
ftr-497	1859	32	care	care	NOUN
ftr-497	1859	33	.	.	PUNCT
ftr-497	1860	1	(	(	PUNCT
ftr-497	1860	2	c	c	X
ftr-497	1860	3	)	)	PUNCT
ftr-497	1860	4	in	in	ADP
ftr-497	1860	5	a	a	DET
ftr-497	1860	6	calendar	calendar	NOUN
ftr-497	1860	7	year	year	NOUN
ftr-497	1860	8	,	,	PUNCT
ftr-497	1860	9	the	the	DET
ftr-497	1860	10	lesser	less	ADJ
ftr-497	1860	11	of	of	ADP
ftr-497	1860	12	[	[	PUNCT
ftr-497	1860	13	a	a	DET
ftr-497	1860	14	specified	specify	VERB
ftr-497	1860	15	dollar	dollar	NOUN
ftr-497	1860	16	amount	amount	NOUN
ftr-497	1860	17	]	]	PUNCT
ftr-497	1860	18	(	(	PUNCT
ftr-497	1860	19	adjusted	adjust	VERB
ftr-497	1860	20	for	for	ADP
ftr-497	1860	21	the	the	DET
ftr-497	1860	22	cost	cost	NOUN
ftr-497	1860	23	-	-	PUNCT
ftr-497	1860	24	of	of	ADP
ftr-497	1860	25	-	-	PUNCT
ftr-497	1860	26	living	living	NOUN
ftr-497	1860	27	index	index	NOUN
ftr-497	1860	28	)	)	PUNCT
ftr-497	1860	29	or	or	CCONJ
ftr-497	1860	30	the	the	DET
ftr-497	1860	31	total	total	ADJ
ftr-497	1860	32	amount	amount	NOUN
ftr-497	1860	33	actually	actually	ADV
ftr-497	1860	34	transferred	transfer	VERB
ftr-497	1860	35	outright	outright	ADV
ftr-497	1860	36	to	to	ADP
ftr-497	1860	37	or	or	CCONJ
ftr-497	1860	38	expended	expend	VERB
ftr-497	1860	39	for	for	ADP
ftr-497	1860	40	the	the	DET
ftr-497	1860	41	benefit	benefit	NOUN
ftr-497	1860	42	of	of	ADP
ftr-497	1860	43	,	,	PUNCT
ftr-497	1860	44	a	a	DET
ftr-497	1860	45	student	student	NOUN
ftr-497	1860	46	,	,	PUNCT
ftr-497	1860	47	where	where	SCONJ
ftr-497	1860	48	such	such	ADJ
ftr-497	1860	49	amount	amount	NOUN
ftr-497	1860	50	is	be	AUX
ftr-497	1860	51	used	use	VERB
ftr-497	1860	52	within	within	ADP
ftr-497	1860	53	19931	19931	NUM
ftr-497	1860	54	florida	florida	PROPN
ftr-497	1860	55	tax	tax	NOUN
ftr-497	1860	56	review	review	NOUN
ftr-497	1860	57	the	the	DET
ftr-497	1860	58	school	school	NOUN
ftr-497	1860	59	year	year	NOUN
ftr-497	1860	60	in	in	ADP
ftr-497	1860	61	which	which	PRON
ftr-497	1860	62	it	it	PRON
ftr-497	1860	63	is	be	AUX
ftr-497	1860	64	transferred	transfer	VERB
ftr-497	1860	65	for	for	ADP
ftr-497	1860	66	the	the	DET
ftr-497	1860	67	housing	housing	NOUN
ftr-497	1860	68	,	,	PUNCT
ftr-497	1860	69	transportation	transportation	NOUN
ftr-497	1860	70	,	,	PUNCT
ftr-497	1860	71	feeding	feeding	NOUN
ftr-497	1860	72	,	,	PUNCT
ftr-497	1860	73	clothing	clothing	NOUN
ftr-497	1860	74	,	,	PUNCT
ftr-497	1860	75	or	or	CCONJ
ftr-497	1860	76	providing	provide	VERB
ftr-497	1860	77	of	of	ADP
ftr-497	1860	78	necessary	necessary	ADJ
ftr-497	1860	79	books	book	NOUN
ftr-497	1860	80	,	,	PUNCT
ftr-497	1860	81	supplies	supply	NOUN
ftr-497	1860	82	and	and	CCONJ
ftr-497	1860	83	fees	fee	NOUN
ftr-497	1860	84	of	of	ADP
ftr-497	1860	85	the	the	DET
ftr-497	1860	86	student	student	NOUN
ftr-497	1860	87	which	which	PRON
ftr-497	1860	88	are	be	AUX
ftr-497	1860	89	not	not	PART
ftr-497	1860	90	paid	pay	VERB
ftr-497	1860	91	from	from	ADP
ftr-497	1860	92	any	any	DET
ftr-497	1860	93	other	other	ADJ
ftr-497	1860	94	source	source	NOUN
ftr-497	1860	95	.	.	PUNCT
ftr-497	1861	1	at	at	ADP
ftr-497	1861	2	the	the	DET
ftr-497	1861	3	time	time	NOUN
ftr-497	1861	4	of	of	ADP
ftr-497	1861	5	the	the	DET
ftr-497	1861	6	transfer	transfer	NOUN
ftr-497	1861	7	,	,	PUNCT
ftr-497	1861	8	the	the	DET
ftr-497	1861	9	student	student	NOUN
ftr-497	1861	10	must	must	AUX
ftr-497	1861	11	be	be	AUX
ftr-497	1861	12	registered	register	VERB
ftr-497	1861	13	at	at	ADP
ftr-497	1861	14	and	and	CCONJ
ftr-497	1861	15	attending	attend	VERB
ftr-497	1861	16	an	an	DET
ftr-497	1861	17	educational	educational	ADJ
ftr-497	1861	18	organization	organization	NOUN
ftr-497	1861	19	as	as	SCONJ
ftr-497	1861	20	defined	define	VERB
ftr-497	1861	21	in	in	ADP
ftr-497	1861	22	section	section	NOUN
ftr-497	1861	23	170(b)(1)(a)(ii	170(b)(1)(a)(ii	NUM
ftr-497	1861	24	)	)	PUNCT
ftr-497	1861	25	for	for	ADP
ftr-497	1861	26	not	not	PART
ftr-497	1861	27	less	less	ADJ
ftr-497	1861	28	than	than	ADP
ftr-497	1861	29	one	one	NUM
ftr-497	1861	30	-	-	PUNCT
ftr-497	1861	31	half	half	NOUN
ftr-497	1861	32	the	the	DET
ftr-497	1861	33	number	number	NOUN
ftr-497	1861	34	of	of	ADP
ftr-497	1861	35	credit	credit	NOUN
ftr-497	1861	36	hours	hour	NOUN
ftr-497	1861	37	considered	consider	VERB
ftr-497	1861	38	a	a	DET
ftr-497	1861	39	full	full	ADJ
ftr-497	1861	40	time	time	NOUN
ftr-497	1861	41	load	load	NOUN
ftr-497	1861	42	at	at	ADP
ftr-497	1861	43	such	such	ADJ
ftr-497	1861	44	organization	organization	NOUN
ftr-497	1861	45	and	and	CCONJ
ftr-497	1861	46	must	must	AUX
ftr-497	1861	47	be	be	AUX
ftr-497	1861	48	in	in	ADP
ftr-497	1861	49	good	good	ADJ
ftr-497	1861	50	standing	standing	NOUN
ftr-497	1861	51	at	at	ADP
ftr-497	1861	52	such	such	ADJ
ftr-497	1861	53	organization	organization	NOUN
ftr-497	1861	54	.	.	PUNCT
ftr-497	1862	1	the	the	DET
ftr-497	1862	2	number	number	NOUN
ftr-497	1862	3	of	of	ADP
ftr-497	1862	4	years	year	NOUN
ftr-497	1862	5	within	within	ADP
ftr-497	1862	6	which	which	PRON
ftr-497	1862	7	a	a	DET
ftr-497	1862	8	qualified	qualified	ADJ
ftr-497	1862	9	transfer	transfer	NOUN
ftr-497	1862	10	may	may	AUX
ftr-497	1862	11	be	be	AUX
ftr-497	1862	12	made	make	VERB
ftr-497	1862	13	under	under	ADP
ftr-497	1862	14	this	this	DET
ftr-497	1862	15	subparagraph	subparagraph	NOUN
ftr-497	1862	16	(	(	PUNCT
ftr-497	1862	17	c	c	NOUN
ftr-497	1862	18	)	)	PUNCT
ftr-497	1862	19	to	to	ADP
ftr-497	1862	20	any	any	DET
ftr-497	1862	21	one	one	NUM
ftr-497	1862	22	student	student	NOUN
ftr-497	1862	23	by	by	ADP
ftr-497	1862	24	a	a	DET
ftr-497	1862	25	donor	donor	NOUN
ftr-497	1862	26	shall	shall	AUX
ftr-497	1862	27	not	not	PART
ftr-497	1862	28	exceed	exceed	VERB
ftr-497	1862	29	twice	twice	DET
ftr-497	1862	30	the	the	DET
ftr-497	1862	31	number	number	NOUN
ftr-497	1862	32	of	of	ADP
ftr-497	1862	33	years	year	NOUN
ftr-497	1862	34	that	that	SCONJ
ftr-497	1862	35	a	a	DET
ftr-497	1862	36	full	full	ADJ
ftr-497	1862	37	-	-	PUNCT
ftr-497	1862	38	time	time	NOUN
ftr-497	1862	39	student	student	NOUN
ftr-497	1862	40	would	would	AUX
ftr-497	1862	41	require	require	VERB
ftr-497	1862	42	to	to	PART
ftr-497	1862	43	obtain	obtain	VERB
ftr-497	1862	44	the	the	DET
ftr-497	1862	45	degree	degree	NOUN
ftr-497	1862	46	that	that	SCONJ
ftr-497	1862	47	the	the	DET
ftr-497	1862	48	donee	donee	NOUN
ftr-497	1862	49	student	student	NOUN
ftr-497	1862	50	is	be	AUX
ftr-497	1862	51	seeking	seek	VERB
ftr-497	1862	52	at	at	ADP
ftr-497	1862	53	the	the	DET
ftr-497	1862	54	time	time	NOUN
ftr-497	1862	55	the	the	DET
ftr-497	1862	56	transfer	transfer	NOUN
ftr-497	1862	57	is	be	AUX
ftr-497	1862	58	made	make	VERB
ftr-497	1862	59	.	.	PUNCT
ftr-497	1863	1	only	only	ADV
ftr-497	1863	2	transfers	transfer	NOUN
ftr-497	1863	3	in	in	ADP
ftr-497	1863	4	the	the	DET
ftr-497	1863	5	form	form	NOUN
ftr-497	1863	6	of	of	ADP
ftr-497	1863	7	cash	cash	NOUN
ftr-497	1863	8	or	or	CCONJ
ftr-497	1863	9	in	in	ADP
ftr-497	1863	10	the	the	DET
ftr-497	1863	11	kind	kind	NOUN
ftr-497	1863	12	of	of	ADP
ftr-497	1863	13	property	property	NOUN
ftr-497	1863	14	to	to	PART
ftr-497	1863	15	be	be	AUX
ftr-497	1863	16	used	use	VERB
ftr-497	1863	17	by	by	ADP
ftr-497	1863	18	the	the	DET
ftr-497	1863	19	student	student	NOUN
ftr-497	1863	20	for	for	ADP
ftr-497	1863	21	housing	housing	NOUN
ftr-497	1863	22	,	,	PUNCT
ftr-497	1863	23	transportation	transportation	NOUN
ftr-497	1863	24	,	,	PUNCT
ftr-497	1863	25	to	to	PART
ftr-497	1863	26	eat	eat	VERB
ftr-497	1863	27	,	,	PUNCT
ftr-497	1863	28	clothing	clothing	NOUN
ftr-497	1863	29	or	or	CCONJ
ftr-497	1863	30	books	book	NOUN
ftr-497	1863	31	for	for	ADP
ftr-497	1863	32	classes	class	NOUN
ftr-497	1863	33	shall	shall	AUX
ftr-497	1863	34	be	be	AUX
ftr-497	1863	35	permitted	permit	VERB
ftr-497	1863	36	as	as	ADP
ftr-497	1863	37	qualified	qualified	ADJ
ftr-497	1863	38	transfers	transfer	NOUN
ftr-497	1863	39	under	under	ADP
ftr-497	1863	40	this	this	DET
ftr-497	1863	41	subparagraph	subparagraph	NOUN
ftr-497	1863	42	.	.	PUNCT
ftr-497	1864	1	(	(	PUNCT
ftr-497	1864	2	d	d	X
ftr-497	1864	3	)	)	PUNCT
ftr-497	1864	4	in	in	ADP
ftr-497	1864	5	a	a	DET
ftr-497	1864	6	calendar	calendar	NOUN
ftr-497	1864	7	year	year	NOUN
ftr-497	1864	8	,	,	PUNCT
ftr-497	1864	9	the	the	DET
ftr-497	1864	10	lesser	less	ADJ
ftr-497	1864	11	of	of	ADP
ftr-497	1864	12	$	$	SYM
ftr-497	1864	13	(	(	PUNCT
ftr-497	1864	14	adjusted	adjust	VERB
ftr-497	1864	15	for	for	ADP
ftr-497	1864	16	the	the	DET
ftr-497	1864	17	cost	cost	NOUN
ftr-497	1864	18	-	-	PUNCT
ftr-497	1864	19	of	of	ADP
ftr-497	1864	20	-	-	PUNCT
ftr-497	1864	21	living	living	NOUN
ftr-497	1864	22	index	index	NOUN
ftr-497	1864	23	)	)	PUNCT
ftr-497	1864	24	or	or	CCONJ
ftr-497	1864	25	the	the	DET
ftr-497	1864	26	total	total	ADJ
ftr-497	1864	27	amount	amount	NOUN
ftr-497	1864	28	actually	actually	ADV
ftr-497	1864	29	given	give	VERB
ftr-497	1864	30	outright	outright	ADV
ftr-497	1864	31	to	to	ADP
ftr-497	1864	32	,	,	PUNCT
ftr-497	1864	33	or	or	CCONJ
ftr-497	1864	34	expended	expend	VERB
ftr-497	1864	35	for	for	ADP
ftr-497	1864	36	the	the	DET
ftr-497	1864	37	benefit	benefit	NOUN
ftr-497	1864	38	of	of	ADP
ftr-497	1864	39	,	,	PUNCT
ftr-497	1864	40	the	the	DET
ftr-497	1864	41	donor	donor	NOUN
ftr-497	1864	42	's	's	PART
ftr-497	1864	43	parent	parent	NOUN
ftr-497	1864	44	,	,	PUNCT
ftr-497	1864	45	grandparent	grandparent	NOUN
ftr-497	1864	46	,	,	PUNCT
ftr-497	1864	47	aunt	aunt	NOUN
ftr-497	1864	48	,	,	PUNCT
ftr-497	1864	49	uncle	uncle	NOUN
ftr-497	1864	50	,	,	PUNCT
ftr-497	1864	51	great	great	ADJ
ftr-497	1864	52	-	-	PUNCT
ftr-497	1864	53	aunt	aunt	NOUN
ftr-497	1864	54	or	or	CCONJ
ftr-497	1864	55	greatuncle	greatuncle	NOUN
ftr-497	1864	56	or	or	CCONJ
ftr-497	1864	57	any	any	DET
ftr-497	1864	58	incompetent	incompetent	ADJ
ftr-497	1864	59	person	person	NOUN
ftr-497	1864	60	(	(	PUNCT
ftr-497	1864	61	as	as	SCONJ
ftr-497	1864	62	defined	define	VERB
ftr-497	1864	63	by	by	ADP
ftr-497	1864	64	the	the	DET
ftr-497	1864	65	secretary	secretary	PROPN
ftr-497	1864	66	in	in	ADP
ftr-497	1864	67	regulations	regulation	NOUN
ftr-497	1864	68	)	)	PUNCT
ftr-497	1864	69	,	,	PUNCT
ftr-497	1864	70	where	where	SCONJ
ftr-497	1864	71	such	such	ADJ
ftr-497	1864	72	amounts	amount	NOUN
ftr-497	1864	73	are	be	AUX
ftr-497	1864	74	used	use	VERB
ftr-497	1864	75	currently	currently	ADV
ftr-497	1864	76	for	for	ADP
ftr-497	1864	77	the	the	DET
ftr-497	1864	78	housing	housing	NOUN
ftr-497	1864	79	,	,	PUNCT
ftr-497	1864	80	transportation	transportation	NOUN
ftr-497	1864	81	,	,	PUNCT
ftr-497	1864	82	feeding	feeding	NOUN
ftr-497	1864	83	,	,	PUNCT
ftr-497	1864	84	clothing	clothing	NOUN
ftr-497	1864	85	or	or	CCONJ
ftr-497	1864	86	caretaking	caretake	VERB
ftr-497	1864	87	expenses	expense	NOUN
ftr-497	1864	88	of	of	ADP
ftr-497	1864	89	the	the	DET
ftr-497	1864	90	donee	donee	NOUN
ftr-497	1864	91	not	not	PART
ftr-497	1864	92	paid	pay	VERB
ftr-497	1864	93	from	from	ADP
ftr-497	1864	94	any	any	DET
ftr-497	1864	95	other	other	ADJ
ftr-497	1864	96	source	source	NOUN
ftr-497	1864	97	.	.	PUNCT
ftr-497	1865	1	only	only	ADV
ftr-497	1865	2	transfers	transfer	NOUN
ftr-497	1865	3	in	in	ADP
ftr-497	1865	4	the	the	DET
ftr-497	1865	5	form	form	NOUN
ftr-497	1865	6	of	of	ADP
ftr-497	1865	7	cash	cash	NOUN
ftr-497	1865	8	or	or	CCONJ
ftr-497	1865	9	in	in	ADP
ftr-497	1865	10	the	the	DET
ftr-497	1865	11	kind	kind	NOUN
ftr-497	1865	12	of	of	ADP
ftr-497	1865	13	property	property	NOUN
ftr-497	1865	14	to	to	PART
ftr-497	1865	15	be	be	AUX
ftr-497	1865	16	used	use	VERB
ftr-497	1865	17	by	by	ADP
ftr-497	1865	18	the	the	DET
ftr-497	1865	19	donee	donee	NOUN
ftr-497	1865	20	for	for	ADP
ftr-497	1865	21	housing	housing	NOUN
ftr-497	1865	22	,	,	PUNCT
ftr-497	1865	23	transportation	transportation	NOUN
ftr-497	1865	24	,	,	PUNCT
ftr-497	1865	25	clothing	clothing	NOUN
ftr-497	1865	26	or	or	CCONJ
ftr-497	1865	27	to	to	PART
ftr-497	1865	28	eat	eat	VERB
ftr-497	1865	29	shall	shall	AUX
ftr-497	1865	30	be	be	AUX
ftr-497	1865	31	permitted	permit	VERB
ftr-497	1865	32	as	as	ADP
ftr-497	1865	33	qualified	qualified	ADJ
ftr-497	1865	34	transfers	transfer	NOUN
ftr-497	1865	35	under	under	ADP
ftr-497	1865	36	this	this	DET
ftr-497	1865	37	subparagraph	subparagraph	NOUN
ftr-497	1865	38	.	.	PUNCT
ftr-497	1866	1	(	(	PUNCT
ftr-497	1866	2	e	e	NOUN
ftr-497	1866	3	)	)	PUNCT
ftr-497	1866	4	for	for	ADP
ftr-497	1866	5	purposes	purpose	NOUN
ftr-497	1866	6	of	of	ADP
ftr-497	1866	7	subparagraphs	subparagraph	NOUN
ftr-497	1866	8	(	(	PUNCT
ftr-497	1866	9	c	c	NOUN
ftr-497	1866	10	)	)	PUNCT
ftr-497	1866	11	and	and	CCONJ
ftr-497	1866	12	(	(	PUNCT
ftr-497	1866	13	d	d	NOUN
ftr-497	1866	14	)	)	PUNCT
ftr-497	1866	15	of	of	ADP
ftr-497	1866	16	this	this	DET
ftr-497	1866	17	paragraph	paragraph	NOUN
ftr-497	1866	18	(	(	PUNCT
ftr-497	1866	19	2	2	NUM
ftr-497	1866	20	)	)	PUNCT
ftr-497	1866	21	,	,	PUNCT
ftr-497	1866	22	no	no	DET
ftr-497	1866	23	transfer	transfer	NOUN
ftr-497	1866	24	of	of	ADP
ftr-497	1866	25	ownership	ownership	NOUN
ftr-497	1866	26	of	of	ADP
ftr-497	1866	27	any	any	DET
ftr-497	1866	28	real	real	ADJ
ftr-497	1866	29	property	property	NOUN
ftr-497	1866	30	or	or	CCONJ
ftr-497	1866	31	of	of	ADP
ftr-497	1866	32	any	any	DET
ftr-497	1866	33	other	other	ADJ
ftr-497	1866	34	tangible	tangible	ADJ
ftr-497	1866	35	asset	asset	NOUN
ftr-497	1866	36	with	with	ADP
ftr-497	1866	37	a	a	DET
ftr-497	1866	38	value	value	NOUN
ftr-497	1866	39	greater	great	ADJ
ftr-497	1866	40	than	than	ADP
ftr-497	1866	41	[	[	X
ftr-497	1866	42	a	a	DET
ftr-497	1866	43	specified	specify	VERB
ftr-497	1866	44	dollar	dollar	NOUN
ftr-497	1866	45	amount	amount	NOUN
ftr-497	1866	46	]	]	PUNCT
ftr-497	1866	47	(	(	PUNCT
ftr-497	1866	48	adjusted	adjust	VERB
ftr-497	1866	49	for	for	ADP
ftr-497	1866	50	the	the	DET
ftr-497	1866	51	cost	cost	NOUN
ftr-497	1866	52	-	-	PUNCT
ftr-497	1866	53	ofliving	oflive	VERB
ftr-497	1866	54	index	index	NOUN
ftr-497	1866	55	)	)	PUNCT
ftr-497	1866	56	shall	shall	AUX
ftr-497	1866	57	be	be	AUX
ftr-497	1866	58	a	a	DET
ftr-497	1866	59	qualified	qualified	ADJ
ftr-497	1866	60	transfer	transfer	NOUN
ftr-497	1866	61	.	.	PUNCT
ftr-497	1867	1	[	[	X
ftr-497	1867	2	vol	vol	NOUN
ftr-497	1867	3	1:7	1:7	NUM