id	sid	tid	token	lemma	pos
ihlr-16449	1	1	glenn	glenn	PROPN
ihlr-16449	1	2	t.	t.	PROPN
ihlr-16449	1	3	troyer	troyer	PROPN
ihlr-16449	1	4	glenn	glenn	PROPN
ihlr-16449	1	5	troyer	troyer	PROPN
ihlr-16449	1	6	is	be	AUX
ihlr-16449	1	7	an	an	DET
ihlr-16449	1	8	attorney	attorney	NOUN
ihlr-16449	1	9	with	with	ADP
ihlr-16449	1	10	the	the	DET
ihlr-16449	1	11	indianapolis	indianapolis	PROPN
ihlr-16449	1	12	-	-	PUNCT
ihlr-16449	1	13	based	base	VERB
ihlr-16449	1	14	law	law	NOUN
ihlr-16449	1	15	firm	firm	NOUN
ihlr-16449	1	16	of	of	ADP
ihlr-16449	1	17	krieg	krieg	PROPN
ihlr-16449	1	18	devault	devault	PROPN
ihlr-16449	1	19	llp	llp	PROPN
ihlr-16449	1	20	.	.	PUNCT
ihlr-16449	2	1	mr	mr	PROPN
ihlr-16449	2	2	.	.	PROPN
ihlr-16449	2	3	troyer	troyer	PROPN
ihlr-16449	2	4	received	receive	VERB
ihlr-16449	2	5	his	his	PRON
ihlr-16449	2	6	b.a	b.a	PROPN
ihlr-16449	2	7	.	.	PROPN
ihlr-16449	2	8	from	from	ADP
ihlr-16449	2	9	wittenberg	wittenberg	PROPN
ihlr-16449	2	10	university	university	PROPN
ihlr-16449	2	11	,	,	PUNCT
ihlr-16449	2	12	springfield	springfield	PROPN
ihlr-16449	2	13	,	,	PUNCT
ihlr-16449	2	14	ohio	ohio	PROPN
ihlr-16449	2	15	,	,	PUNCT
ihlr-16449	2	16	in	in	ADP
ihlr-16449	2	17	1967	1967	NUM
ihlr-16449	2	18	,	,	PUNCT
ihlr-16449	2	19	his	his	PRON
ihlr-16449	2	20	m.h.a	m.h.a	NOUN
ihlr-16449	2	21	.	.	PUNCT
ihlr-16449	3	1	from	from	ADP
ihlr-16449	3	2	indiana	indiana	PROPN
ihlr-16449	3	3	university	university	PROPN
ihlr-16449	3	4	,	,	PUNCT
ihlr-16449	3	5	indianapolis	indianapolis	PROPN
ihlr-16449	3	6	,	,	PUNCT
ihlr-16449	3	7	indiana	indiana	PROPN
ihlr-16449	3	8	,	,	PUNCT
ihlr-16449	3	9	in	in	ADP
ihlr-16449	3	10	1971	1971	NUM
ihlr-16449	3	11	,	,	PUNCT
ihlr-16449	3	12	and	and	CCONJ
ihlr-16449	3	13	his	his	PRON
ihlr-16449	3	14	j.d	j.d	PROPN
ihlr-16449	3	15	.	.	PROPN
ihlr-16449	3	16	from	from	ADP
ihlr-16449	3	17	capital	capital	NOUN
ihlr-16449	3	18	university	university	PROPN
ihlr-16449	3	19	law	law	NOUN
ihlr-16449	3	20	school	school	NOUN
ihlr-16449	3	21	,	,	PUNCT
ihlr-16449	3	22	columbus	columbus	PROPN
ihlr-16449	3	23	,	,	PUNCT
ihlr-16449	3	24	ohio	ohio	PROPN
ihlr-16449	3	25	,	,	PUNCT
ihlr-16449	3	26	in	in	ADP
ihlr-16449	3	27	1975	1975	NUM
ihlr-16449	3	28	.	.	PUNCT
ihlr-16449	4	1	he	he	PRON
ihlr-16449	4	2	is	be	AUX
ihlr-16449	4	3	admitted	admit	VERB
ihlr-16449	4	4	to	to	ADP
ihlr-16449	4	5	the	the	DET
ihlr-16449	4	6	bars	bar	NOUN
ihlr-16449	4	7	of	of	ADP
ihlr-16449	4	8	ohio	ohio	PROPN
ihlr-16449	4	9	and	and	CCONJ
ihlr-16449	4	10	indiana	indiana	PROPN
ihlr-16449	4	11	.	.	PUNCT
ihlr-16449	5	1	mr	mr	PROPN
ihlr-16449	5	2	.	.	PROPN
ihlr-16449	5	3	troyer	troyer	PROPN
ihlr-16449	5	4	's	's	PART
ihlr-16449	5	5	main	main	ADJ
ihlr-16449	5	6	area	area	NOUN
ihlr-16449	5	7	of	of	ADP
ihlr-16449	5	8	practice	practice	NOUN
ihlr-16449	5	9	is	be	AUX
ihlr-16449	5	10	in	in	ADP
ihlr-16449	5	11	health	health	NOUN
ihlr-16449	5	12	care	care	NOUN
ihlr-16449	5	13	,	,	PUNCT
ihlr-16449	5	14	with	with	ADP
ihlr-16449	5	15	more	more	ADJ
ihlr-16449	5	16	than	than	ADP
ihlr-16449	5	17	28	28	NUM
ihlr-16449	5	18	years	year	NOUN
ihlr-16449	5	19	of	of	ADP
ihlr-16449	5	20	experience	experience	NOUN
ihlr-16449	5	21	in	in	ADP
ihlr-16449	5	22	providing	provide	VERB
ihlr-16449	5	23	legal	legal	ADJ
ihlr-16449	5	24	representation	representation	NOUN
ihlr-16449	5	25	to	to	ADP
ihlr-16449	5	26	hospitals	hospital	NOUN
ihlr-16449	5	27	,	,	PUNCT
ihlr-16449	5	28	physicians	physician	NOUN
ihlr-16449	5	29	,	,	PUNCT
ihlr-16449	5	30	mental	mental	ADJ
ihlr-16449	5	31	health	health	NOUN
ihlr-16449	5	32	centers	center	NOUN
ihlr-16449	5	33	,	,	PUNCT
ihlr-16449	5	34	nursing	nursing	NOUN
ihlr-16449	5	35	facilities	facility	NOUN
ihlr-16449	5	36	,	,	PUNCT
ihlr-16449	5	37	and	and	CCONJ
ihlr-16449	5	38	other	other	ADJ
ihlr-16449	5	39	healthcare	healthcare	NOUN
ihlr-16449	5	40	providers	provider	NOUN
ihlr-16449	5	41	in	in	ADP
ihlr-16449	5	42	business	business	NOUN
ihlr-16449	5	43	trans­	trans­	NUM
ihlr-16449	5	44	actions	action	NOUN
ihlr-16449	5	45	,	,	PUNCT
ihlr-16449	5	46	health	health	NOUN
ihlr-16449	5	47	law	law	NOUN
ihlr-16449	5	48	matters	matter	VERB
ihlr-16449	5	49	,	,	PUNCT
ihlr-16449	5	50	and	and	CCONJ
ihlr-16449	5	51	compliance	compliance	NOUN
ihlr-16449	5	52	-	-	PUNCT
ihlr-16449	5	53	related	relate	VERB
ihlr-16449	5	54	issues	issue	NOUN
ihlr-16449	5	55	.	.	PUNCT
ihlr-16449	6	1	mr	mr	PROPN
ihlr-16449	6	2	.	.	PROPN
ihlr-16449	6	3	troyer	troyer	PROPN
ihlr-16449	6	4	has	have	AUX
ihlr-16449	6	5	written	write	VERB
ihlr-16449	6	6	numerous	numerous	ADJ
ihlr-16449	6	7	articles	article	NOUN
ihlr-16449	6	8	and	and	CCONJ
ihlr-16449	6	9	given	give	VERB
ihlr-16449	6	10	numerous	numerous	ADJ
ihlr-16449	6	11	presentations	presentation	NOUN
ihlr-16449	6	12	on	on	ADP
ihlr-16449	6	13	health	health	NOUN
ihlr-16449	6	14	law	law	NOUN
ihlr-16449	6	15	and	and	CCONJ
ihlr-16449	6	16	risk	risk	NOUN
ihlr-16449	6	17	management	management	NOUN
ihlr-16449	6	18	issues	issue	NOUN
ihlr-16449	6	19	.	.	PUNCT
ihlr-16449	7	1	he	he	PRON
ihlr-16449	7	2	was	be	AUX
ihlr-16449	7	3	a	a	DET
ihlr-16449	7	4	founding	found	VERB
ihlr-16449	7	5	director	director	NOUN
ihlr-16449	7	6	and	and	CCONJ
ihlr-16449	7	7	the	the	DET
ihlr-16449	7	8	third	third	ADJ
ihlr-16449	7	9	president	president	NOUN
ihlr-16449	7	10	of	of	ADP
ihlr-16449	7	11	the	the	DET
ihlr-16449	7	12	american	american	ADJ
ihlr-16449	7	13	society	society	NOUN
ihlr-16449	7	14	of	of	ADP
ihlr-16449	7	15	healthcare	healthcare	PROPN
ihlr-16449	7	16	risk	risk	NOUN
ihlr-16449	7	17	management	management	NOUN
ihlr-16449	7	18	(	(	PUNCT
ihlr-16449	7	19	an	an	DET
ihlr-16449	7	20	affiliated	affiliate	VERB
ihlr-16449	7	21	professional	professional	ADJ
ihlr-16449	7	22	society	society	NOUN
ihlr-16449	7	23	of	of	ADP
ihlr-16449	7	24	the	the	DET
ihlr-16449	7	25	american	american	PROPN
ihlr-16449	7	26	hospital	hospital	PROPN
ihlr-16449	7	27	association	association	PROPN
ihlr-16449	7	28	)	)	PUNCT
ihlr-16449	7	29	and	and	CCONJ
ihlr-16449	7	30	now	now	ADV
ihlr-16449	7	31	contributes	contribute	VERB
ihlr-16449	7	32	to	to	ADP
ihlr-16449	7	33	its	its	PRON
ihlr-16449	7	34	publications	publication	NOUN
ihlr-16449	7	35	.	.	PUNCT
ihlr-16449	8	1	he	he	PRON
ihlr-16449	8	2	has	have	AUX
ihlr-16449	8	3	co	co	VERB
ihlr-16449	8	4	-	-	VERB
ihlr-16449	8	5	authored	author	VERB
ihlr-16449	8	6	a	a	DET
ihlr-16449	8	7	corporate	corporate	ADJ
ihlr-16449	8	8	com­	com­	NOUN
ihlr-16449	8	9	pliance	pliance	NOUN
ihlr-16449	8	10	chapter	chapter	NOUN
ihlr-16449	8	11	in	in	ADP
ihlr-16449	8	12	the	the	DET
ihlr-16449	8	13	fourth	fourth	ADJ
ihlr-16449	8	14	edition	edition	NOUN
ihlr-16449	8	15	of	of	ADP
ihlr-16449	8	16	that	that	DET
ihlr-16449	8	17	organization	organization	NOUN
ihlr-16449	8	18	's	's	PART
ihlr-16449	8	19	risk	risk	NOUN
ihlr-16449	8	20	management	management	NOUN
ihlr-16449	8	21	handbookforhealthcare	handbookforhealthcare	VERB
ihlr-16449	8	22	organizations	organization	NOUN
ihlr-16449	8	23	(	(	PUNCT
ihlr-16449	8	24	2004	2004	NUM
ihlr-16449	8	25	)	)	PUNCT
ihlr-16449	8	26	.	.	PUNCT
ihlr-16449	9	1	he	he	PRON
ihlr-16449	9	2	also	also	ADV
ihlr-16449	9	3	co	co	VERB
ihlr-16449	9	4	-	-	VERB
ihlr-16449	9	5	authored	author	VERB
ihlr-16449	9	6	and	and	CCONJ
ihlr-16449	9	7	co	co	VERB
ihlr-16449	9	8	-	-	VERB
ihlr-16449	9	9	edited	edit	VERB
ihlr-16449	9	10	the	the	DET
ihlr-16449	9	11	book	book	NOUN
ihlr-16449	9	12	entitled	entitle	VERB
ihlr-16449	9	13	handbook	handbook	NOUN
ihlr-16449	9	14	ofhealthcare	ofhealthcare	NOUN
ihlr-16449	9	15	risk	risk	NOUN
ihlr-16449	9	16	manage­	manage­	PROPN
ihlr-16449	9	17	ment	ment	NOUN
ihlr-16449	9	18	(	(	PUNCT
ihlr-16449	9	19	1986	1986	NUM
ihlr-16449	9	20	)	)	PUNCT
ihlr-16449	9	21	.	.	PUNCT
ihlr-16449	10	1	he	he	PRON
ihlr-16449	10	2	is	be	AUX
ihlr-16449	10	3	a	a	DET
ihlr-16449	10	4	past	past	ADJ
ihlr-16449	10	5	chair	chair	NOUN
ihlr-16449	10	6	of	of	ADP
ihlr-16449	10	7	the	the	DET
ihlr-16449	10	8	physician	physician	NOUN
ihlr-16449	10	9	recruitment	recruitment	NOUN
ihlr-16449	10	10	task	task	NOUN
ihlr-16449	10	11	force	force	NOUN
ihlr-16449	10	12	of	of	ADP
ihlr-16449	10	13	the	the	DET
ihlr-16449	10	14	american	american	PROPN
ihlr-16449	10	15	academy	academy	PROPN
ihlr-16449	10	16	ofhealthcare	ofhealthcare	PROPN
ihlr-16449	10	17	attorneys	attorney	NOUN
ihlr-16449	10	18	,	,	PUNCT
ihlr-16449	10	19	now	now	ADV
ihlr-16449	10	20	known	know	VERB
ihlr-16449	10	21	as	as	ADP
ihlr-16449	10	22	the	the	DET
ihlr-16449	10	23	american	american	PROPN
ihlr-16449	10	24	health	health	PROPN
ihlr-16449	10	25	lawyers	lawyers	PROPN
ihlr-16449	10	26	association	association	PROPN
ihlr-16449	10	27	,	,	PUNCT
ihlr-16449	10	28	which	which	PRON
ihlr-16449	10	29	published	publish	VERB
ihlr-16449	10	30	the	the	DET
ihlr-16449	10	31	physician	physician	NOUN
ihlr-16449	10	32	recruitment	recruitment	NOUN
ihlr-16449	10	33	and	and	CCONJ
ihlr-16449	10	34	retention	retention	NOUN
ihlr-16449	10	35	guidebook	guidebook	NOUN
ihlr-16449	10	36	(	(	PUNCT
ihlr-16449	10	37	1997	1997	NUM
ihlr-16449	10	38	)	)	PUNCT
ihlr-16449	10	39	.	.	PUNCT
ihlr-16449	11	1	he	he	PRON
ihlr-16449	11	2	co	co	VERB
ihlr-16449	11	3	-	-	VERB
ihlr-16449	11	4	authored	author	VERB
ihlr-16449	11	5	the	the	DET
ihlr-16449	11	6	st	st	PROPN
ihlr-16449	11	7	.	.	PROPN
ihlr-16449	11	8	christopher	christopher	PROPN
ihlr-16449	11	9	corporate	corporate	ADJ
ihlr-16449	11	10	compliance	compliance	NOUN
ihlr-16449	11	11	manual	manual	NOUN
ihlr-16449	11	12	(	(	PUNCT
ihlr-16449	11	13	1996	1996	NUM
ihlr-16449	11	14	)	)	PUNCT
ihlr-16449	11	15	,	,	PUNCT
ihlr-16449	11	16	and	and	CCONJ
ihlr-16449	11	17	the	the	DET
ihlr-16449	11	18	hipaa	hipaa	NOUN
ihlr-16449	11	19	compliance	compliance	NOUN
ihlr-16449	11	20	manual	manual	NOUN
ihlr-16449	11	21	(	(	PUNCT
ihlr-16449	11	22	2001	2001	NUM
ihlr-16449	11	23	)	)	PUNCT
ihlr-16449	11	24	.	.	PUNCT
ihlr-16449	12	1	he	he	PRON
ihlr-16449	12	2	is	be	AUX
ihlr-16449	12	3	an	an	DET
ihlr-16449	12	4	active	active	ADJ
ihlr-16449	12	5	member	member	NOUN
ihlr-16449	12	6	of	of	ADP
ihlr-16449	12	7	the	the	DET
ihlr-16449	12	8	american	american	PROPN
ihlr-16449	12	9	health	health	PROPN
ihlr-16449	12	10	lawyers	lawyers	PROPN
ihlr-16449	12	11	association	association	PROPN
ihlr-16449	12	12	and	and	CCONJ
ihlr-16449	12	13	the	the	DET
ihlr-16449	12	14	health	health	NOUN
ihlr-16449	12	15	care	care	PROPN
ihlr-16449	12	16	compliance	compliance	PROPN
ihlr-16449	12	17	association	association	PROPN
ihlr-16449	12	18	.	.	PUNCT
ihlr-16449	13	1	prior	prior	ADV
ihlr-16449	13	2	to	to	ADP
ihlr-16449	13	3	entering	enter	VERB
ihlr-16449	13	4	private	private	ADJ
ihlr-16449	13	5	practice	practice	NOUN
ihlr-16449	13	6	,	,	PUNCT
ihlr-16449	13	7	he	he	PRON
ihlr-16449	13	8	served	serve	VERB
ihlr-16449	13	9	in	in	ADP
ihlr-16449	13	10	various	various	ADJ
ihlr-16449	13	11	administrative	administrative	ADJ
ihlr-16449	13	12	capacities	capacity	NOUN
ihlr-16449	13	13	in	in	ADP
ihlr-16449	13	14	hospital	hospital	NOUN
ihlr-16449	13	15	settings	setting	NOUN
ihlr-16449	13	16	in	in	ADP
ihlr-16449	13	17	columbus	columbus	PROPN
ihlr-16449	13	18	,	,	PUNCT
ihlr-16449	13	19	ohio	ohio	PROPN
ihlr-16449	13	20	;	;	PUNCT
ihlr-16449	13	21	chicago	chicago	PROPN
ihlr-16449	13	22	,	,	PUNCT
ihlr-16449	13	23	lllinois	lllinois	PROPN
ihlr-16449	13	24	;	;	PUNCT
ihlr-16449	13	25	and	and	CCONJ
ihlr-16449	13	26	indianapolis	indianapolis	PROPN
ihlr-16449	13	27	,	,	PUNCT
ihlr-16449	13	28	indiana	indiana	PROPN
ihlr-16449	13	29	,	,	PUNCT
ihlr-16449	13	30	including	include	VERB
ihlr-16449	13	31	five	five	NUM
ihlr-16449	13	32	years	year	NOUN
ihlr-16449	13	33	as	as	ADP
ihlr-16449	13	34	general	general	ADJ
ihlr-16449	13	35	counsel	counsel	NOUN
ihlr-16449	13	36	and	and	CCONJ
ihlr-16449	13	37	director	director	NOUN
ihlr-16449	13	38	of	of	ADP
ihlr-16449	13	39	risk	risk	NOUN
ihlr-16449	13	40	management	management	NOUN
ihlr-16449	13	41	for	for	ADP
ihlr-16449	13	42	methodist	methodist	PROPN
ihlr-16449	13	43	hospital	hospital	PROPN
ihlr-16449	13	44	of	of	ADP
ihlr-16449	13	45	indiana	indiana	PROPN
ihlr-16449	13	46	,	,	PUNCT
ihlr-16449	13	47	inc	inc	PROPN
ihlr-16449	13	48	.	.	PROPN
ihlr-16449	13	49	david	david	PROPN
ihlr-16449	13	50	e.	e.	PROPN
ihlr-16449	13	51	jose	jose	PROPN
ihlr-16449	13	52	david	david	PROPN
ihlr-16449	13	53	jose	jose	PROPN
ihlr-16449	13	54	is	be	AUX
ihlr-16449	13	55	an	an	DET
ihlr-16449	13	56	attorney	attorney	NOUN
ihlr-16449	13	57	with	with	ADP
ihlr-16449	13	58	the	the	DET
ihlr-16449	13	59	indianapolis	indianapolis	PROPN
ihlr-16449	13	60	-	-	PUNCT
ihlr-16449	13	61	based	base	VERB
ihlr-16449	13	62	law	law	NOUN
ihlr-16449	13	63	firm	firm	NOUN
ihlr-16449	13	64	of	of	ADP
ihlr-16449	13	65	krieg	krieg	PROPN
ihlr-16449	13	66	de	de	PROPN
ihlr-16449	13	67	vault	vault	PROPN
ihlr-16449	13	68	llp	llp	PROPN
ihlr-16449	13	69	.	.	PUNCT
ihlr-16449	14	1	david	david	PROPN
ihlr-16449	14	2	jose	jose	PROPN
ihlr-16449	14	3	concentrates	concentrate	VERB
ihlr-16449	14	4	his	his	PRON
ihlr-16449	14	5	practice	practice	NOUN
ihlr-16449	14	6	in	in	ADP
ihlr-16449	14	7	health	health	NOUN
ihlr-16449	14	8	care	care	NOUN
ihlr-16449	14	9	,	,	PUNCT
ihlr-16449	14	10	corporate	corporate	ADJ
ihlr-16449	14	11	,	,	PUNCT
ihlr-16449	14	12	administrative	administrative	ADJ
ihlr-16449	14	13	,	,	PUNCT
ihlr-16449	14	14	and	and	CCONJ
ihlr-16449	14	15	regulatory	regulatory	ADJ
ihlr-16449	14	16	law	law	NOUN
ihlr-16449	14	17	.	.	PUNCT
ihlr-16449	15	1	he	he	PRON
ihlr-16449	15	2	handles	handle	VERB
ihlr-16449	15	3	regulatory	regulatory	ADJ
ihlr-16449	15	4	compliance	compliance	NOUN
ihlr-16449	15	5	and	and	CCONJ
ihlr-16449	15	6	administrative	administrative	ADJ
ihlr-16449	15	7	appeals	appeal	NOUN
ihlr-16449	15	8	,	,	PUNCT
ihlr-16449	15	9	contract	contract	NOUN
ihlr-16449	15	10	review	review	NOUN
ihlr-16449	15	11	and	and	CCONJ
ihlr-16449	15	12	negotiation	negotiation	NOUN
ihlr-16449	15	13	,	,	PUNCT
ihlr-16449	15	14	mergers	merger	NOUN
ihlr-16449	15	15	and	and	CCONJ
ihlr-16449	15	16	acquisi­	acquisi­	PROPN
ihlr-16449	15	17	tions	tion	NOUN
ihlr-16449	15	18	,	,	PUNCT
ihlr-16449	15	19	and	and	CCONJ
ihlr-16449	15	20	general	general	ADJ
ihlr-16449	15	21	commercial	commercial	ADJ
ihlr-16449	15	22	and	and	CCONJ
ihlr-16449	15	23	corporate	corporate	ADJ
ihlr-16449	15	24	legal	legal	ADJ
ihlr-16449	15	25	matters	matter	NOUN
ihlr-16449	15	26	for	for	ADP
ihlr-16449	15	27	for	for	ADP
ihlr-16449	15	28	-	-	PUNCT
ihlr-16449	15	29	profit	profit	NOUN
ihlr-16449	15	30	and	and	CCONJ
ihlr-16449	15	31	non	non	ADJ
ihlr-16449	15	32	-	-	ADJ
ihlr-16449	15	33	profit	profit	ADJ
ihlr-16449	15	34	organizations	organization	NOUN
ihlr-16449	15	35	,	,	PUNCT
ihlr-16449	15	36	trade	trade	NOUN
ihlr-16449	15	37	associations	association	NOUN
ihlr-16449	15	38	,	,	PUNCT
ihlr-16449	15	39	and	and	CCONJ
ihlr-16449	15	40	individuals	individual	NOUN
ihlr-16449	15	41	.	.	PUNCT
ihlr-16449	16	1	after	after	ADP
ihlr-16449	16	2	graduating	graduate	VERB
ihlr-16449	16	3	from	from	ADP
ihlr-16449	16	4	earlham	earlham	PROPN
ihlr-16449	16	5	college	college	PROPN
ihlr-16449	16	6	with	with	ADP
ihlr-16449	16	7	an	an	DET
ihlr-16449	16	8	a.b	a.b	PROPN
ihlr-16449	16	9	.	.	PROPN
ihlr-16449	16	10	in	in	ADP
ihlr-16449	16	11	1975	1975	NUM
ihlr-16449	16	12	and	and	CCONJ
ihlr-16449	16	13	the	the	DET
ihlr-16449	16	14	university	university	NOUN
ihlr-16449	16	15	of	of	ADP
ihlr-16449	16	16	wisconsin	wisconsin	PROPN
ihlr-16449	16	17	with	with	ADP
ihlr-16449	16	18	an	an	DET
ihlr-16449	16	19	m.a	m.a	PROPN
ihlr-16449	16	20	.	.	PROPN
ihlr-16449	16	21	in	in	ADP
ihlr-16449	16	22	1976	1976	NUM
ihlr-16449	16	23	,	,	PUNCT
ihlr-16449	16	24	david	david	PROPN
ihlr-16449	16	25	jose	jose	PROPN
ihlr-16449	16	26	attended	attend	VERB
ihlr-16449	16	27	boston	boston	PROPN
ihlr-16449	16	28	college	college	PROPN
ihlr-16449	16	29	law	law	PROPN
ihlr-16449	16	30	school	school	NOUN
ihlr-16449	16	31	where	where	SCONJ
ihlr-16449	16	32	he	he	PRON
ihlr-16449	16	33	was	be	AUX
ihlr-16449	16	34	the	the	DET
ihlr-16449	16	35	executive	executive	ADJ
ihlr-16449	16	36	editor	editor	NOUN
ihlr-16449	16	37	of	of	ADP
ihlr-16449	16	38	the	the	DET
ihlr-16449	16	39	uniform	uniform	ADJ
ihlr-16449	16	40	commercial	commercial	PROPN
ihlr-16449	16	41	code	code	PROPN
ihlr-16449	16	42	reporter	reporter	NOUN
ihlr-16449	16	43	digest	digest	VERB
ihlr-16449	16	44	and	and	CCONJ
ihlr-16449	16	45	graduated	graduate	VERB
ihlr-16449	16	46	with	with	ADP
ihlr-16449	16	47	honors	honor	NOUN
ihlr-16449	16	48	in	in	ADP
ihlr-16449	16	49	1981	1981	NUM
ihlr-16449	16	50	.	.	PUNCT
ihlr-16449	17	1	david	david	PROPN
ihlr-16449	17	2	has	have	AUX
ihlr-16449	17	3	written	write	VERB
ihlr-16449	17	4	articles	article	NOUN
ihlr-16449	17	5	and	and	CCONJ
ihlr-16449	17	6	given	give	VERB
ihlr-16449	17	7	presentations	presentation	NOUN
ihlr-16449	17	8	to	to	PART
ihlr-16449	17	9	civic	civic	VERB
ihlr-16449	17	10	,	,	PUNCT
ihlr-16449	17	11	business	business	NOUN
ihlr-16449	17	12	,	,	PUNCT
ihlr-16449	17	13	and	and	CCONJ
ihlr-16449	17	14	pro­	pro­	VERB
ihlr-16449	17	15	fessional	fessional	ADJ
ihlr-16449	17	16	organizations	organization	NOUN
ihlr-16449	17	17	on	on	ADP
ihlr-16449	17	18	a	a	DET
ihlr-16449	17	19	variety	variety	NOUN
ihlr-16449	17	20	of	of	ADP
ihlr-16449	17	21	health	health	NOUN
ihlr-16449	17	22	care	care	NOUN
ihlr-16449	17	23	,	,	PUNCT
ihlr-16449	17	24	business	business	NOUN
ihlr-16449	17	25	,	,	PUNCT
ihlr-16449	17	26	and	and	CCONJ
ihlr-16449	17	27	regulatory	regulatory	ADJ
ihlr-16449	17	28	topics	topic	NOUN
ihlr-16449	17	29	.	.	PUNCT
ihlr-16449	18	1	in	in	ADP
ihlr-16449	18	2	addition	addition	NOUN
ihlr-16449	18	3	,	,	PUNCT
ihlr-16449	18	4	david	david	PROPN
ihlr-16449	18	5	is	be	AUX
ihlr-16449	18	6	the	the	DET
ihlr-16449	18	7	immediate	immediate	ADJ
ihlr-16449	18	8	past	past	ADJ
ihlr-16449	18	9	chair	chair	NOUN
ihlr-16449	18	10	of	of	ADP
ihlr-16449	18	11	the	the	DET
ihlr-16449	18	12	healthcare	healthcare	NOUN
ihlr-16449	18	13	and	and	CCONJ
ihlr-16449	18	14	medicine	medicine	NOUN
ihlr-16449	18	15	law	law	NOUN
ihlr-16449	18	16	section	section	NOUN
ihlr-16449	18	17	of	of	ADP
ihlr-16449	18	18	the	the	DET
ihlr-16449	18	19	indiana	indiana	PROPN
ihlr-16449	18	20	state	state	PROPN
ihlr-16449	18	21	bar	bar	PROPN
ihlr-16449	18	22	association	association	NOUN
ihlr-16449	18	23	.	.	PUNCT
ihlr-16449	19	1	his	his	PRON
ihlr-16449	19	2	professional	professional	ADJ
ihlr-16449	19	3	associations	association	NOUN
ihlr-16449	19	4	and	and	CCONJ
ihlr-16449	19	5	memberships	membership	NOUN
ihlr-16449	19	6	include	include	VERB
ihlr-16449	19	7	the	the	DET
ihlr-16449	19	8	indianapolis	indianapolis	PROPN
ihlr-16449	19	9	bar	bar	PROPN
ihlr-16449	19	10	association	association	PROPN
ihlr-16449	19	11	,	,	PUNCT
ihlr-16449	19	12	indiana	indiana	PROPN
ihlr-16449	19	13	state	state	PROPN
ihlr-16449	19	14	bar	bar	PROPN
ihlr-16449	19	15	association	association	NOUN
ihlr-16449	19	16	,	,	PUNCT
ihlr-16449	19	17	american	american	PROPN
ihlr-16449	19	18	bar	bar	PROPN
ihlr-16449	19	19	association	association	NOUN
ihlr-16449	19	20	,	,	PUNCT
ihlr-16449	19	21	and	and	CCONJ
ihlr-16449	19	22	the	the	DET
ihlr-16449	19	23	american	american	ADJ
ihlr-16449	19	24	health	health	PROPN
ihlr-16449	19	25	lawyers	lawyers	PROPN
ihlr-16449	19	26	association	association	PROPN
ihlr-16449	19	27	.	.	PUNCT
ihlr-16449	20	1	andrea	andrea	PROPN
ihlr-16449	20	2	d.	d.	PROPN
ihlr-16449	20	3	brashear	brashear	PROPN
ihlr-16449	20	4	andrea	andrea	PROPN
ihlr-16449	20	5	brashear	brashear	PROPN
ihlr-16449	20	6	is	be	AUX
ihlr-16449	20	7	an	an	DET
ihlr-16449	20	8	attorney	attorney	NOUN
ihlr-16449	20	9	with	with	ADP
ihlr-16449	20	10	the	the	DET
ihlr-16449	20	11	indianapolis	indianapolis	PROPN
ihlr-16449	20	12	-	-	PUNCT
ihlr-16449	20	13	based	base	VERB
ihlr-16449	20	14	law	law	NOUN
ihlr-16449	20	15	finn	finn	PROPN
ihlr-16449	20	16	of	of	ADP
ihlr-16449	20	17	krieg	krieg	PROPN
ihlr-16449	20	18	devault	devault	PROPN
ihlr-16449	20	19	llp	llp	PROPN
ihlr-16449	20	20	.	.	PUNCT
ihlr-16449	21	1	she	she	PRON
ihlr-16449	21	2	concentrates	concentrate	VERB
ihlr-16449	21	3	her	her	PRON
ihlr-16449	21	4	practice	practice	NOUN
ihlr-16449	21	5	in	in	ADP
ihlr-16449	21	6	health	health	NOUN
ihlr-16449	21	7	care	care	NOUN
ihlr-16449	21	8	,	,	PUNCT
ihlr-16449	21	9	corporate	corporate	ADJ
ihlr-16449	21	10	,	,	PUNCT
ihlr-16449	21	11	regulatory	regulatory	ADJ
ihlr-16449	21	12	,	,	PUNCT
ihlr-16449	21	13	and	and	CCONJ
ihlr-16449	21	14	administrative	administrative	ADJ
ihlr-16449	21	15	law	law	NOUN
ihlr-16449	21	16	,	,	PUNCT
ihlr-16449	21	17	providing	provide	VERB
ihlr-16449	21	18	legal	legal	ADJ
ihlr-16449	21	19	services	service	NOUN
ihlr-16449	21	20	to	to	ADP
ihlr-16449	21	21	long	long	PROPN
ihlr-16449	21	22	tenn	tenn	PROPN
ihlr-16449	21	23	care	care	PROPN
ihlr-16449	21	24	facilities	facility	NOUN
ihlr-16449	21	25	,	,	PUNCT
ihlr-16449	21	26	hospitals	hospital	NOUN
ihlr-16449	21	27	,	,	PUNCT
ihlr-16449	21	28	community	community	NOUN
ihlr-16449	21	29	mental	mental	ADJ
ihlr-16449	21	30	health	health	NOUN
ihlr-16449	21	31	centers	center	NOUN
ihlr-16449	21	32	,	,	PUNCT
ihlr-16449	21	33	health	health	NOUN
ihlr-16449	21	34	care	care	NOUN
ihlr-16449	21	35	practices	practice	NOUN
ihlr-16449	21	36	,	,	PUNCT
ihlr-16449	21	37	and	and	CCONJ
ihlr-16449	21	38	individual	individual	ADJ
ihlr-16449	21	39	health	health	NOUN
ihlr-16449	21	40	care	care	NOUN
ihlr-16449	21	41	professionals	professional	NOUN
ihlr-16449	21	42	.	.	PUNCT
ihlr-16449	22	1	her	her	PRON
ihlr-16449	22	2	experience	experience	NOUN
ihlr-16449	22	3	includes	include	VERB
ihlr-16449	22	4	regulatory	regulatory	ADJ
ihlr-16449	22	5	compliance	compliance	NOUN
ihlr-16449	22	6	,	,	PUNCT
ihlr-16449	22	7	contract	contract	NOUN
ihlr-16449	22	8	development	development	NOUN
ihlr-16449	22	9	and	and	CCONJ
ihlr-16449	22	10	review	review	NOUN
ihlr-16449	22	11	,	,	PUNCT
ihlr-16449	22	12	administrative	administrative	ADJ
ihlr-16449	22	13	litigation	litigation	NOUN
ihlr-16449	22	14	,	,	PUNCT
ihlr-16449	22	15	and	and	CCONJ
ihlr-16449	22	16	general	general	ADJ
ihlr-16449	22	17	business	business	NOUN
ihlr-16449	22	18	matters	matter	NOUN
ihlr-16449	22	19	.	.	PUNCT
ihlr-16449	23	1	she	she	PRON
ihlr-16449	23	2	is	be	AUX
ihlr-16449	23	3	a	a	DET
ihlr-16449	23	4	frequent	frequent	ADJ
ihlr-16449	23	5	speaker	speaker	NOUN
ihlr-16449	23	6	and	and	CCONJ
ihlr-16449	23	7	author	author	NOUN
ihlr-16449	23	8	on	on	ADP
ihlr-16449	23	9	health	health	NOUN
ihlr-16449	23	10	care	care	NOUN
ihlr-16449	23	11	topics	topic	NOUN
ihlr-16449	23	12	,	,	PUNCT
ihlr-16449	23	13	including	include	VERB
ihlr-16449	23	14	hip	hip	NOUN
ihlr-16449	23	15	aa	aa	NOUN
ihlr-16449	23	16	,	,	PUNCT
ihlr-16449	23	17	fraud	fraud	NOUN
ihlr-16449	23	18	and	and	CCONJ
ihlr-16449	23	19	abuse	abuse	NOUN
ihlr-16449	23	20	,	,	PUNCT
ihlr-16449	23	21	and	and	CCONJ
ihlr-16449	23	22	medical	medical	ADJ
ihlr-16449	23	23	records	record	NOUN
ihlr-16449	23	24	law	law	NOUN
ihlr-16449	23	25	.	.	PUNCT
ihlr-16449	24	1	brashear	brashear	PROPN
ihlr-16449	24	2	graduated	graduate	VERB
ihlr-16449	24	3	from	from	ADP
ihlr-16449	24	4	indiana	indiana	PROPN
ihlr-16449	24	5	university	university	PROPN
ihlr-16449	24	6	school	school	NOUN
ihlr-16449	24	7	of	of	ADP
ihlr-16449	24	8	lawindianapolis	lawindianapolis	PROPN
ihlr-16449	24	9	and	and	CCONJ
ihlr-16449	24	10	received	receive	VERB
ihlr-16449	24	11	her	her	PRON
ihlr-16449	24	12	undergraduate	undergraduate	NOUN
ihlr-16449	24	13	degree	degree	NOUN
ihlr-16449	24	14	in	in	ADP
ihlr-16449	24	15	chemistry	chemistry	NOUN
ihlr-16449	24	16	from	from	ADP
ihlr-16449	24	17	depauw	depauw	PROPN
ihlr-16449	24	18	university	university	PROPN
ihlr-16449	24	19	.	.	PUNCT
ihlr-16449	25	1	while	while	SCONJ
ihlr-16449	25	2	in	in	ADP
ihlr-16449	25	3	law	law	NOUN
ihlr-16449	25	4	school	school	NOUN
ihlr-16449	25	5	,	,	PUNCT
ihlr-16449	25	6	brashear	brashear	PROPN
ihlr-16449	25	7	served	serve	VERB
ihlr-16449	25	8	as	as	ADP
ihlr-16449	25	9	an	an	DET
ihlr-16449	25	10	editor	editor	NOUN
ihlr-16449	25	11	of	of	ADP
ihlr-16449	25	12	the	the	DET
ihlr-16449	25	13	indiana	indiana	PROPN
ihlr-16449	25	14	international	international	PROPN
ihlr-16449	25	15	and	and	CCONJ
ihlr-16449	25	16	comparative	comparative	ADJ
ihlr-16449	25	17	law	law	NOUN
ihlr-16449	25	18	review	review	NOUN
ihlr-16449	25	19	,	,	PUNCT
ihlr-16449	25	20	and	and	CCONJ
ihlr-16449	25	21	was	be	AUX
ihlr-16449	25	22	the	the	DET
ihlr-16449	25	23	recipient	recipient	NOUN
ihlr-16449	25	24	of	of	ADP
ihlr-16449	25	25	the	the	DET
ihlr-16449	25	26	henry	henry	PROPN
ihlr-16449	25	27	b.	b.	PROPN
ihlr-16449	25	28	blackwell	blackwell	PROPN
ihlr-16449	25	29	award	award	PROPN
ihlr-16449	25	30	for	for	ADP
ihlr-16449	25	31	her	her	PRON
ihlr-16449	25	32	law	law	NOUN
ihlr-16449	25	33	review	review	NOUN
ihlr-16449	25	34	note	note	NOUN
ihlr-16449	25	35	.	.	PUNCT
ihlr-16449	26	1	she	she	PRON
ihlr-16449	26	2	also	also	ADV
ihlr-16449	26	3	was	be	AUX
ihlr-16449	26	4	recognized	recognize	VERB
ihlr-16449	26	5	for	for	ADP
ihlr-16449	26	6	her	her	PRON
ihlr-16449	26	7	efforts	effort	NOUN
ihlr-16449	26	8	in	in	ADP
ihlr-16449	26	9	moot	moot	ADJ
ihlr-16449	26	10	court	court	NOUN
ihlr-16449	26	11	,	,	PUNCT
ihlr-16449	26	12	being	be	AUX
ihlr-16449	26	13	named	name	VERB
ihlr-16449	26	14	to	to	ADP
ihlr-16449	26	15	the	the	DET
ihlr-16449	26	16	order	order	NOUN
ihlr-16449	26	17	of	of	ADP
ihlr-16449	26	18	barristers	barrister	NOUN
ihlr-16449	26	19	and	and	CCONJ
ihlr-16449	26	20	selected	select	VERB
ihlr-16449	26	21	to	to	PART
ihlr-16449	26	22	participate	participate	VERB
ihlr-16449	26	23	in	in	ADP
ihlr-16449	26	24	and	and	CCONJ
ihlr-16449	26	25	coach	coach	VERB
ihlr-16449	26	26	various	various	ADJ
ihlr-16449	26	27	national	national	ADJ
ihlr-16449	26	28	moot	moot	PROPN
ihlr-16449	26	29	court	court	NOUN
ihlr-16449	26	30	teams	team	NOUN
ihlr-16449	26	31	.	.	PUNCT
ihlr-16449	27	1	brashear	brashear	PROPN
ihlr-16449	27	2	is	be	AUX
ihlr-16449	27	3	admitted	admit	VERB
ihlr-16449	27	4	to	to	ADP
ihlr-16449	27	5	the	the	DET
ihlr-16449	27	6	indiana	indiana	PROPN
ihlr-16449	27	7	bar	bar	PROPN
ihlr-16449	27	8	and	and	CCONJ
ihlr-16449	27	9	is	be	AUX
ihlr-16449	27	10	a	a	DET
ihlr-16449	27	11	member	member	NOUN
ihlr-16449	27	12	of	of	ADP
ihlr-16449	27	13	the	the	DET
ihlr-16449	27	14	indiana	indiana	PROPN
ihlr-16449	27	15	bar	bar	PROPN
ihlr-16449	27	16	association	association	PROPN
ihlr-16449	27	17	,	,	PUNCT
ihlr-16449	27	18	indianapolis	indianapolis	PROPN
ihlr-16449	27	19	bar	bar	PROPN
ihlr-16449	27	20	association	association	NOUN
ihlr-16449	27	21	,	,	PUNCT
ihlr-16449	27	22	and	and	CCONJ
ihlr-16449	27	23	american	american	PROPN
ihlr-16449	27	24	bar	bar	PROPN
ihlr-16449	27	25	association	association	NOUN
ihlr-16449	27	26	.	.	PUNCT
ihlr-16449	28	1	she	she	PRON
ihlr-16449	28	2	is	be	AUX
ihlr-16449	28	3	also	also	ADV
ihlr-16449	28	4	a	a	DET
ihlr-16449	28	5	member	member	NOUN
ihlr-16449	28	6	of	of	ADP
ihlr-16449	28	7	executive	executive	ADJ
ihlr-16449	28	8	women	woman	NOUN
ihlr-16449	28	9	in	in	ADP
ihlr-16449	28	10	health	health	NOUN
ihlr-16449	28	11	care	care	NOUN
ihlr-16449	28	12	.	.	PUNCT
ihlr-16449	29	1	governance	governance	NOUN
ihlr-16449	29	2	issues	issue	NOUN
ihlr-16449	29	3	for	for	ADP
ihlr-16449	29	4	nonprofit	nonprofit	ADJ
ihlr-16449	29	5	healthcare	healthcare	NOUN
ihlr-16449	29	6	0rganuationsandthelmpucationsofthe	0rganuationsandthelmpucationsofthe	DET
ihlr-16449	29	7	sarbanes	sarbanes	PROPN
ihlr-16449	29	8	-	-	PUNCT
ihlr-16449	29	9	oxley	oxley	ADJ
ihlr-16449	29	10	act	act	PROPN
ihlr-16449	29	11	glenn	glenn	PROPN
ihlr-16449	29	12	t.	t.	PROPN
ihlr-16449	29	13	troyer	troyer	PROPN
ihlr-16449	29	14	david	david	PROPN
ihlr-16449	29	15	e.	e.	PROPN
ihlr-16449	29	16	jose	jose	PROPN
ihlr-16449	30	1	andrea	andrea	PROPN
ihlr-16449	30	2	d.	d.	PROPN
ihlr-16449	30	3	brashear	brashear	PROPN
ihlr-16449	30	4	*	*	PROPN
ihlr-16449	30	5	introducrion	introducrion	PROPN
ihlr-16449	30	6	the	the	DET
ihlr-16449	30	7	topic	topic	NOUN
ihlr-16449	30	8	of	of	ADP
ihlr-16449	30	9	"	"	PUNCT
ihlr-16449	30	10	corporate	corporate	ADJ
ihlr-16449	30	11	governance	governance	NOUN
ihlr-16449	30	12	"	"	PUNCT
ihlr-16449	30	13	has	have	AUX
ihlr-16449	30	14	received	receive	VERB
ihlr-16449	30	15	attention	attention	NOUN
ihlr-16449	30	16	during	during	ADP
ihlr-16449	30	17	the	the	DET
ihlr-16449	30	18	past	past	ADJ
ihlr-16449	30	19	few	few	ADJ
ihlr-16449	30	20	years	year	NOUN
ihlr-16449	30	21	.	.	PUNCT
ihlr-16449	31	1	this	this	DET
ihlr-16449	31	2	attention	attention	NOUN
ihlr-16449	31	3	has	have	AUX
ihlr-16449	31	4	increased	increase	VERB
ihlr-16449	31	5	recently	recently	ADV
ihlr-16449	31	6	due	due	ADP
ihlr-16449	31	7	to	to	ADP
ihlr-16449	31	8	high	high	ADJ
ihlr-16449	31	9	-	-	PUNCT
ihlr-16449	31	10	profile	profile	NOUN
ihlr-16449	31	11	corporate	corporate	ADJ
ihlr-16449	31	12	scandals	scandal	NOUN
ihlr-16449	31	13	that	that	PRON
ihlr-16449	31	14	have	have	AUX
ihlr-16449	31	15	received	receive	VERB
ihlr-16449	31	16	extensive	extensive	ADJ
ihlr-16449	31	17	and	and	CCONJ
ihlr-16449	31	18	prolonged	prolonged	ADJ
ihlr-16449	31	19	media	medium	NOUN
ihlr-16449	31	20	coverage	coverage	NOUN
ihlr-16449	31	21	.	.	PUNCT
ihlr-16449	32	1	as	as	ADP
ihlr-16449	32	2	a	a	DET
ihlr-16449	32	3	result	result	NOUN
ihlr-16449	32	4	,	,	PUNCT
ihlr-16449	32	5	officers	officer	NOUN
ihlr-16449	32	6	,	,	PUNCT
ihlr-16449	32	7	directors	director	NOUN
ihlr-16449	32	8	,	,	PUNCT
ihlr-16449	32	9	and	and	CCONJ
ihlr-16449	32	10	outside	outside	ADJ
ihlr-16449	32	11	professional	professional	ADJ
ihlr-16449	32	12	advisors	advisor	NOUN
ihlr-16449	32	13	are	be	AUX
ihlr-16449	32	14	seeking	seek	VERB
ihlr-16449	32	15	ways	way	NOUN
ihlr-16449	32	16	to	to	PART
ihlr-16449	32	17	respond	respond	VERB
ihlr-16449	32	18	to	to	ADP
ihlr-16449	32	19	the	the	DET
ihlr-16449	32	20	scrutiny	scrutiny	NOUN
ihlr-16449	32	21	of	of	ADP
ihlr-16449	32	22	regulators	regulator	NOUN
ihlr-16449	32	23	,	,	PUNCT
ihlr-16449	32	24	legislators	legislator	NOUN
ihlr-16449	32	25	,	,	PUNCT
ihlr-16449	32	26	the	the	DET
ihlr-16449	32	27	general	general	ADJ
ihlr-16449	32	28	public	public	NOUN
ihlr-16449	32	29	,	,	PUNCT
ihlr-16449	32	30	and	and	CCONJ
ihlr-16449	32	31	constituency	constituency	NOUN
ihlr-16449	32	32	groups	group	NOUN
ihlr-16449	32	33	such	such	ADJ
ihlr-16449	32	34	as	as	ADP
ihlr-16449	32	35	investors	investor	NOUN
ihlr-16449	32	36	and	and	CCONJ
ihlr-16449	32	37	investment	investment	NOUN
ihlr-16449	32	38	analysts	analyst	NOUN
ihlr-16449	32	39	.	.	PUNCT
ihlr-16449	33	1	many	many	ADJ
ihlr-16449	33	2	of	of	ADP
ihlr-16449	33	3	these	these	DET
ihlr-16449	33	4	scandals	scandal	NOUN
ihlr-16449	33	5	have	have	AUX
ihlr-16449	33	6	occurred	occur	VERB
ihlr-16449	33	7	in	in	ADP
ihlr-16449	33	8	the	the	DET
ihlr-16449	33	9	for	for	ADP
ihlr-16449	33	10	-	-	PUNCT
ihlr-16449	33	11	profit	profit	NOUN
ihlr-16449	33	12	,	,	PUNCT
ihlr-16449	33	13	general	general	ADJ
ihlr-16449	33	14	business	business	NOUN
ihlr-16449	33	15	environment	environment	PROPN
ihlr-16449	33	16	.	.	PUNCT
ihlr-16449	34	1	however	however	ADV
ihlr-16449	34	2	,	,	PUNCT
ihlr-16449	34	3	beneath	beneath	ADP
ihlr-16449	34	4	these	these	DET
ihlr-16449	34	5	high	high	ADJ
ihlr-16449	34	6	-	-	PUNCT
ihlr-16449	34	7	profile	profile	NOUN
ihlr-16449	34	8	events	event	NOUN
ihlr-16449	34	9	,	,	PUNCT
ihlr-16449	34	10	there	there	PRON
ihlr-16449	34	11	have	have	AUX
ihlr-16449	34	12	been	be	AUX
ihlr-16449	34	13	corollary	corollary	ADJ
ihlr-16449	34	14	legal	legal	ADJ
ihlr-16449	34	15	activities	activity	NOUN
ihlr-16449	34	16	in	in	ADP
ihlr-16449	34	17	the	the	DET
ihlr-16449	34	18	nonprofit	nonprofit	ADJ
ihlr-16449	34	19	and	and	CCONJ
ihlr-16449	34	20	tax	tax	NOUN
ihlr-16449	34	21	-	-	PUNCT
ihlr-16449	34	22	exempt	exempt	ADJ
ihlr-16449	34	23	arenas	arena	NOUN
ihlr-16449	34	24	.	.	PUNCT
ihlr-16449	35	1	these	these	DET
ihlr-16449	35	2	developments	development	NOUN
ihlr-16449	35	3	reflect	reflect	VERB
ihlr-16449	35	4	a	a	DET
ihlr-16449	35	5	significant	significant	ADJ
ihlr-16449	35	6	undercurrent	undercurrent	NOUN
ihlr-16449	35	7	of	of	ADP
ihlr-16449	35	8	changes	change	NOUN
ihlr-16449	35	9	for	for	ADP
ihlr-16449	35	10	healthcare	healthcare	NOUN
ihlr-16449	35	11	organizations	organization	NOUN
ihlr-16449	35	12	.	.	PUNCT
ihlr-16449	36	1	the	the	DET
ihlr-16449	36	2	combination	combination	NOUN
ihlr-16449	36	3	of	of	ADP
ihlr-16449	36	4	these	these	DET
ihlr-16449	36	5	events	event	NOUN
ihlr-16449	36	6	is	be	AUX
ihlr-16449	36	7	destined	destine	VERB
ihlr-16449	36	8	to	to	PART
ihlr-16449	36	9	provide	provide	VERB
ihlr-16449	36	10	dramatic	dramatic	ADJ
ihlr-16449	36	11	inducement	inducement	NOUN
ihlr-16449	36	12	for	for	SCONJ
ihlr-16449	36	13	healthcare	healthcare	NOUN
ihlr-16449	36	14	organizations	organization	NOUN
ihlr-16449	36	15	to	to	PART
ihlr-16449	36	16	evaluate	evaluate	VERB
ihlr-16449	36	17	and	and	CCONJ
ihlr-16449	36	18	modify	modify	VERB
ihlr-16449	36	19	their	their	PRON
ihlr-16449	36	20	organization	organization	NOUN
ihlr-16449	36	21	and	and	CCONJ
ihlr-16449	36	22	operations	operation	NOUN
ihlr-16449	36	23	.	.	PUNCT
ihlr-16449	37	1	at	at	ADP
ihlr-16449	37	2	the	the	DET
ihlr-16449	37	3	same	same	ADJ
ihlr-16449	37	4	time	time	NOUN
ihlr-16449	37	5	,	,	PUNCT
ihlr-16449	37	6	the	the	DET
ihlr-16449	37	7	passage	passage	NOUN
ihlr-16449	37	8	of	of	ADP
ihlr-16449	37	9	the	the	DET
ihlr-16449	37	10	american	american	ADJ
ihlr-16449	37	11	competitiveness	competitiveness	NOUN
ihlr-16449	37	12	and	and	CCONJ
ihlr-16449	37	13	corporate	corporate	ADJ
ihlr-16449	37	14	accountability	accountability	NOUN
ihlr-16449	37	15	act	act	NOUN
ihlr-16449	37	16	of	of	ADP
ihlr-16449	37	17	2002	2002	NUM
ihlr-16449	37	18	,	,	PUNCT
ihlr-16449	37	19	widely	widely	ADV
ihlr-16449	37	20	known	know	VERB
ihlr-16449	37	21	as	as	ADP
ihlr-16449	37	22	the	the	DET
ihlr-16449	37	23	sarbanes	sarbanes	PROPN
ihlr-16449	37	24	-	-	PUNCT
ihlr-16449	37	25	oxley	oxley	ADJ
ihlr-16449	37	26	act	act	NOUN
ihlr-16449	37	27	(	(	PUNCT
ihlr-16449	37	28	"	"	PUNCT
ihlr-16449	37	29	soxa	soxa	NOUN
ihlr-16449	37	30	"	"	PUNCT
ihlr-16449	37	31	)	)	PUNCT
ihlr-16449	37	32	,	,	PUNCT
ihlr-16449	37	33	is	be	AUX
ihlr-16449	37	34	an	an	DET
ihlr-16449	37	35	example	example	NOUN
ihlr-16449	37	36	of	of	ADP
ihlr-16449	37	37	the	the	DET
ihlr-16449	37	38	legislative	legislative	ADJ
ihlr-16449	37	39	response	response	NOUN
ihlr-16449	37	40	to	to	ADP
ihlr-16449	37	41	these	these	DET
ihlr-16449	37	42	"	"	PUNCT
ihlr-16449	37	43	scandals	scandal	NOUN
ihlr-16449	37	44	"	"	PUNCT
ihlr-16449	37	45	and	and	CCONJ
ihlr-16449	37	46	corporate	corporate	ADJ
ihlr-16449	37	47	governance	governance	NOUN
ihlr-16449	37	48	issues	issue	NOUN
ihlr-16449	37	49	.	.	PUNCT
ihlr-16449	38	1	soxa	soxa	NOUN
ihlr-16449	38	2	is	be	AUX
ihlr-16449	38	3	also	also	ADV
ihlr-16449	38	4	an	an	DET
ihlr-16449	38	5	opportunity	opportunity	NOUN
ihlr-16449	38	6	for	for	SCONJ
ihlr-16449	38	7	healthcare	healthcare	NOUN
ihlr-16449	38	8	organizations	organization	NOUN
ihlr-16449	38	9	to	to	PART
ihlr-16449	38	10	stay	stay	VERB
ihlr-16449	38	11	"	"	PUNCT
ihlr-16449	38	12	ahead	ahead	ADV
ihlr-16449	38	13	of	of	ADP
ihlr-16449	38	14	the	the	DET
ihlr-16449	38	15	compliance	compliance	NOUN
ihlr-16449	38	16	curve	curve	NOUN
ihlr-16449	38	17	"	"	PUNCT
ihlr-16449	38	18	by	by	ADP
ihlr-16449	38	19	adapting	adapt	VERB
ihlr-16449	38	20	and	and	CCONJ
ihlr-16449	38	21	"	"	PUNCT
ihlr-16449	38	22	transposing	transpose	VERB
ihlr-16449	38	23	"	"	PUNCT
ihlr-16449	38	24	the	the	DET
ihlr-16449	38	25	legislation	legislation	NOUN
ihlr-16449	38	26	from	from	ADP
ihlr-16449	38	27	the	the	DET
ihlr-16449	38	28	for	for	ADP
ihlr-16449	38	29	-	-	PUNCT
ihlr-16449	38	30	profit	profit	NOUN
ihlr-16449	38	31	,	,	PUNCT
ihlr-16449	38	32	publicly	publicly	ADV
ihlr-16449	38	33	-	-	PUNCT
ihlr-16449	38	34	traded	trade	VERB
ihlr-16449	38	35	corporate	corporate	ADJ
ihlr-16449	38	36	arena	arena	NOUN
ihlr-16449	38	37	to	to	ADP
ihlr-16449	38	38	the	the	DET
ihlr-16449	38	39	nonprofit	nonprofit	ADJ
ihlr-16449	38	40	sector	sector	NOUN
ihlr-16449	38	41	.	.	PUNCT
ihlr-16449	39	1	this	this	DET
ihlr-16449	39	2	article	article	NOUN
ihlr-16449	39	3	will	will	AUX
ihlr-16449	39	4	briefly	briefly	ADV
ihlr-16449	39	5	describe	describe	VERB
ihlr-16449	39	6	some	some	PRON
ihlr-16449	39	7	of	of	ADP
ihlr-16449	39	8	the	the	DET
ihlr-16449	39	9	recent	recent	ADJ
ihlr-16449	39	10	corporate	corporate	ADJ
ihlr-16449	39	11	scandals	scandal	NOUN
ihlr-16449	39	12	and	and	CCONJ
ihlr-16449	39	13	the	the	DET
ihlr-16449	39	14	lessons	lesson	NOUN
ihlr-16449	39	15	they	they	PRON
ihlr-16449	39	16	may	may	AUX
ihlr-16449	39	17	provide	provide	VERB
ihlr-16449	39	18	in	in	ADP
ihlr-16449	39	19	the	the	DET
ihlr-16449	39	20	area	area	NOUN
ihlr-16449	39	21	of	of	ADP
ihlr-16449	39	22	nonprofit	nonprofit	ADJ
ihlr-16449	39	23	healthcare	healthcare	NOUN
ihlr-16449	39	24	gover­	gover­	PROPN
ihlr-16449	39	25	nance	nance	NOUN
ihlr-16449	39	26	.	.	PUNCT
ihlr-16449	40	1	it	it	PRON
ihlr-16449	40	2	will	will	AUX
ihlr-16449	40	3	then	then	ADV
ihlr-16449	40	4	describe	describe	VERB
ihlr-16449	40	5	various	various	ADJ
ihlr-16449	40	6	sources	source	NOUN
ihlr-16449	40	7	of	of	ADP
ihlr-16449	40	8	guidance	guidance	NOUN
ihlr-16449	40	9	and	and	CCONJ
ihlr-16449	40	10	standards	standard	NOUN
ihlr-16449	40	11	,	,	PUNCT
ihlr-16449	40	12	as	as	ADV
ihlr-16449	40	13	well	well	ADV
ihlr-16449	40	14	as	as	ADP
ihlr-16449	40	15	enforcement	enforcement	NOUN
ihlr-16449	40	16	activities	activity	NOUN
ihlr-16449	40	17	,	,	PUNCT
ihlr-16449	40	18	that	that	PRON
ihlr-16449	40	19	are	be	AUX
ihlr-16449	40	20	stimulating	stimulate	VERB
ihlr-16449	40	21	the	the	DET
ihlr-16449	40	22	evolution	evolution	NOUN
ihlr-16449	40	23	of	of	ADP
ihlr-16449	40	24	corporate	corporate	ADJ
ihlr-16449	40	25	governance	governance	NOUN
ihlr-16449	40	26	for	for	ADP
ihlr-16449	40	27	nonprofit	nonprofit	ADJ
ihlr-16449	40	28	healthcare	healthcare	NOUN
ihlr-16449	40	29	organizations	organization	NOUN
ihlr-16449	40	30	.	.	PUNCT
ihlr-16449	41	1	those	those	DET
ihlr-16449	41	2	stimuli	stimulus	NOUN
ihlr-16449	41	3	arise	arise	VERB
ihlr-16449	41	4	out	out	ADP
ihlr-16449	41	5	of	of	ADP
ihlr-16449	41	6	traditional	traditional	ADJ
ihlr-16449	41	7	state	state	NOUN
ihlr-16449	41	8	and	and	CCONJ
ihlr-16449	41	9	federal	federal	ADJ
ihlr-16449	41	10	sources	source	NOUN
ihlr-16449	41	11	such	such	ADJ
ihlr-16449	41	12	as	as	ADP
ihlr-16449	41	13	state	state	NOUN
ihlr-16449	41	14	corporate	corporate	ADJ
ihlr-16449	41	15	and	and	CCONJ
ihlr-16449	41	16	licensing	licensing	NOUN
ihlr-16449	41	17	laws	law	NOUN
ihlr-16449	41	18	,	,	PUNCT
ihlr-16449	41	19	federal	federal	ADJ
ihlr-16449	41	20	tax	tax	NOUN
ihlr-16449	41	21	and	and	CCONJ
ihlr-16449	41	22	medicare	medicare	PROPN
ihlr-16449	41	23	certification	certification	NOUN
ihlr-16449	41	24	statutes	statute	NOUN
ihlr-16449	41	25	,	,	PUNCT
ihlr-16449	41	26	and	and	CCONJ
ihlr-16449	41	27	accreditation	accreditation	NOUN
ihlr-16449	41	28	criteria	criterion	NOUN
ihlr-16449	41	29	.	.	PUNCT
ihlr-16449	42	1	new	new	ADJ
ihlr-16449	42	2	stimuli	stimulus	NOUN
ihlr-16449	42	3	are	be	AUX
ihlr-16449	42	4	also	also	ADV
ihlr-16449	42	5	rising	rise	VERB
ihlr-16449	42	6	from	from	ADP
ihlr-16449	42	7	more	more	ADV
ihlr-16449	42	8	active	active	ADJ
ihlr-16449	42	9	federal	federal	ADJ
ihlr-16449	42	10	tax	tax	NOUN
ihlr-16449	42	11	and	and	CCONJ
ihlr-16449	42	12	healthcare	healthcare	PROPN
ihlr-16449	42	13	regulatory	regulatory	ADJ
ihlr-16449	42	14	efforts	effort	NOUN
ihlr-16449	42	15	along	along	ADP
ihlr-16449	42	16	with	with	ADP
ihlr-16449	42	17	state	state	NOUN
ihlr-16449	42	18	attorney	attorney	NOUN
ihlr-16449	42	19	general	general	ADJ
ihlr-16449	42	20	initiatives	initiative	NOUN
ihlr-16449	42	21	.	.	PUNCT
ihlr-16449	43	1	the	the	DET
ihlr-16449	43	2	article	article	NOUN
ihlr-16449	43	3	will	will	AUX
ihlr-16449	43	4	then	then	ADV
ihlr-16449	43	5	briefly	briefly	ADV
ihlr-16449	43	6	analyze	analyze	VERB
ihlr-16449	43	7	some	some	DET
ihlr-16449	43	8	specifics	specific	NOUN
ihlr-16449	43	9	of	of	ADP
ihlr-16449	43	10	soxa	soxa	NOUN
ihlr-16449	43	11	within	within	ADP
ihlr-16449	43	12	this	this	DET
ihlr-16449	43	13	rapidly	rapidly	ADV
ihlr-16449	43	14	evolving	evolve	VERB
ihlr-16449	43	15	*	*	PROPN
ihlr-16449	43	16	glenn	glenn	PROPN
ihlr-16449	43	17	troyer	troyer	PROPN
ihlr-16449	43	18	and	and	CCONJ
ihlr-16449	43	19	david	david	PROPN
ihlr-16449	43	20	jose	jose	PROPN
ihlr-16449	43	21	are	be	AUX
ihlr-16449	43	22	partners	partner	NOUN
ihlr-16449	43	23	,	,	PUNCT
ihlr-16449	43	24	and	and	CCONJ
ihlr-16449	43	25	andrea	andrea	PROPN
ihlr-16449	43	26	brashear	brashear	PROPN
ihlr-16449	43	27	is	be	AUX
ihlr-16449	43	28	an	an	DET
ihlr-16449	43	29	associate	associate	NOUN
ihlr-16449	43	30	in	in	ADP
ihlr-16449	43	31	the	the	DET
ihlr-16449	43	32	healthcare	healthcare	NOUN
ihlr-16449	43	33	practice	practice	NOUN
ihlr-16449	43	34	group	group	NOUN
ihlr-16449	43	35	with	with	ADP
ihlr-16449	43	36	the	the	DET
ihlr-16449	43	37	law	law	NOUN
ihlr-16449	43	38	finn	finn	NOUN
ihlr-16449	43	39	of	of	ADP
ihlr-16449	43	40	krieg	krieg	PROPN
ihlr-16449	43	41	devault	devault	PROPN
ihlr-16449	43	42	u.p	u.p	PROPN
ihlr-16449	43	43	,	,	PUNCT
ihlr-16449	43	44	which	which	PRON
ihlr-16449	43	45	is	be	AUX
ihlr-16449	43	46	based	base	VERB
ihlr-16449	43	47	in	in	ADP
ihlr-16449	43	48	indianapolis	indianapolis	PROPN
ihlr-16449	43	49	,	,	PUNCT
ihlr-16449	43	50	indiana	indiana	PROPN
ihlr-16449	43	51	.	.	PUNCT
ihlr-16449	44	1	the	the	DET
ihlr-16449	44	2	authors	author	NOUN
ihlr-16449	44	3	would	would	AUX
ihlr-16449	44	4	like	like	VERB
ihlr-16449	44	5	to	to	PART
ihlr-16449	44	6	thank	thank	VERB
ihlr-16449	44	7	brett	brett	PROPN
ihlr-16449	44	8	j.	j.	PROPN
ihlr-16449	44	9	henry	henry	PROPN
ihlr-16449	44	10	,	,	PUNCT
ihlr-16449	44	11	associate	associate	NOUN
ihlr-16449	44	12	,	,	PUNCT
ihlr-16449	44	13	and	and	CCONJ
ihlr-16449	44	14	kelly	kelly	PROPN
ihlr-16449	44	15	j.	j.	PROPN
ihlr-16449	44	16	green	green	PROPN
ihlr-16449	44	17	,	,	PUNCT
ihlr-16449	44	18	law	law	NOUN
ihlr-16449	44	19	clerk	clerk	NOUN
ihlr-16449	44	20	,	,	PUNCT
ihlr-16449	44	21	for	for	ADP
ihlr-16449	44	22	their	their	PRON
ihlr-16449	44	23	assistance	assistance	NOUN
ihlr-16449	44	24	in	in	ADP
ihlr-16449	44	25	preparing	prepare	VERB
ihlr-16449	44	26	this	this	DET
ihlr-16449	44	27	article	article	NOUN
ihlr-16449	44	28	.	.	PUNCT
ihlr-16449	45	1	180	180	NUM
ihlr-16449	45	2	indiana	indiana	PROPN
ihlr-16449	45	3	health	health	PROPN
ihlr-16449	45	4	law	law	NOUN
ihlr-16449	45	5	review	review	NOUN
ihlr-16449	45	6	[	[	X
ihlr-16449	45	7	vol	vol	NOUN
ihlr-16449	45	8	.	.	PUNCT
ihlr-16449	46	1	1:175	1:175	NUM
ihlr-16449	46	2	environment	environment	NOUN
ihlr-16449	46	3	and	and	CCONJ
ihlr-16449	46	4	evaluate	evaluate	VERB
ihlr-16449	46	5	some	some	PRON
ihlr-16449	46	6	of	of	ADP
ihlr-16449	46	7	the	the	DET
ihlr-16449	46	8	implications	implication	NOUN
ihlr-16449	46	9	that	that	SCONJ
ihlr-16449	46	10	it	it	PRON
ihlr-16449	46	11	contains	contain	VERB
ihlr-16449	46	12	or	or	CCONJ
ihlr-16449	46	13	suggests	suggest	VERB
ihlr-16449	46	14	for	for	ADP
ihlr-16449	46	15	healthcare	healthcare	NOUN
ihlr-16449	46	16	organizations	organization	NOUN
ihlr-16449	46	17	in	in	ADP
ihlr-16449	46	18	the	the	DET
ihlr-16449	46	19	corporate	corporate	ADJ
ihlr-16449	46	20	governance	governance	NOUN
ihlr-16449	46	21	legal	legal	ADJ
ihlr-16449	46	22	arena	arena	NOUN
ihlr-16449	46	23	.	.	PUNCT
ihlr-16449	47	1	i.	i.	PROPN
ihlr-16449	47	2	the	the	DET
ihlr-16449	47	3	impact	impact	NOUN
ihlr-16449	47	4	of	of	ADP
ihlr-16449	47	5	high	high	ADJ
ihlr-16449	47	6	profile	profile	NOUN
ihlr-16449	47	7	,	,	PUNCT
ihlr-16449	47	8	for	for	ADP
ihlr-16449	47	9	-	-	PUNCT
ihlr-16449	47	10	profit	profit	NOUN
ihlr-16449	47	11	scandals	scandal	NOUN
ihlr-16449	47	12	the	the	DET
ihlr-16449	47	13	terms	term	NOUN
ihlr-16449	47	14	corporation	corporation	NOUN
ihlr-16449	47	15	and	and	CCONJ
ihlr-16449	47	16	scandal	scandal	NOUN
ihlr-16449	47	17	have	have	AUX
ihlr-16449	47	18	become	become	VERB
ihlr-16449	47	19	so	so	ADV
ihlr-16449	47	20	frequently	frequently	ADV
ihlr-16449	47	21	inter­	inter­	PROPN
ihlr-16449	47	22	twined	twine	VERB
ihlr-16449	47	23	in	in	ADP
ihlr-16449	47	24	recent	recent	ADJ
ihlr-16449	47	25	years	year	NOUN
ihlr-16449	47	26	that	that	SCONJ
ihlr-16449	47	27	many	many	ADJ
ihlr-16449	47	28	individuals	individual	NOUN
ihlr-16449	47	29	may	may	AUX
ihlr-16449	47	30	believe	believe	VERB
ihlr-16449	47	31	that	that	SCONJ
ihlr-16449	47	32	you	you	PRON
ihlr-16449	47	33	can	can	AUX
ihlr-16449	47	34	not	not	PART
ihlr-16449	47	35	have	have	VERB
ihlr-16449	47	36	one	one	NUM
ihlr-16449	47	37	without	without	ADP
ihlr-16449	47	38	the	the	DET
ihlr-16449	47	39	other	other	ADJ
ihlr-16449	47	40	.	.	PUNCT
ihlr-16449	48	1	the	the	DET
ihlr-16449	48	2	publicity	publicity	NOUN
ihlr-16449	48	3	has	have	AUX
ihlr-16449	48	4	been	be	AUX
ihlr-16449	48	5	exacerbated	exacerbate	VERB
ihlr-16449	48	6	by	by	ADP
ihlr-16449	48	7	prominent	prominent	ADJ
ihlr-16449	48	8	individuals	individual	NOUN
ihlr-16449	48	9	associated	associate	VERB
ihlr-16449	48	10	with	with	ADP
ihlr-16449	48	11	the	the	DET
ihlr-16449	48	12	corporations	corporation	NOUN
ihlr-16449	48	13	,	,	PUNCT
ihlr-16449	48	14	such	such	ADJ
ihlr-16449	48	15	as	as	ADP
ihlr-16449	48	16	ken	ken	PROPN
ihlr-16449	48	17	lay	lie	VERB
ihlr-16449	48	18	at	at	ADP
ihlr-16449	48	19	enron	enron	PROPN
ihlr-16449	48	20	,	,	PUNCT
ihlr-16449	48	21	bernard	bernard	PROPN
ihlr-16449	48	22	ebbers	ebber	NOUN
ihlr-16449	48	23	at	at	ADP
ihlr-16449	48	24	worldcom	worldcom	PROPN
ihlr-16449	48	25	,	,	PUNCT
ihlr-16449	48	26	martha	martha	PROPN
ihlr-16449	48	27	stewart	stewart	PROPN
ihlr-16449	48	28	's	's	PART
ihlr-16449	48	29	relationship	relationship	NOUN
ihlr-16449	48	30	to	to	ADP
ihlr-16449	48	31	imclone	imclone	NOUN
ihlr-16449	48	32	systems	system	NOUN
ihlr-16449	48	33	,	,	PUNCT
ihlr-16449	48	34	richard	richard	PROPN
ihlr-16449	48	35	grasso	grasso	PROPN
ihlr-16449	48	36	's	's	PART
ihlr-16449	48	37	compensation	compensation	NOUN
ihlr-16449	48	38	at	at	ADP
ihlr-16449	48	39	the	the	DET
ihlr-16449	48	40	new	new	PROPN
ihlr-16449	48	41	york	york	PROPN
ihlr-16449	48	42	stock	stock	PROPN
ihlr-16449	48	43	exchange	exchange	PROPN
ihlr-16449	48	44	,	,	PUNCT
ihlr-16449	48	45	and	and	CCONJ
ihlr-16449	48	46	many	many	ADJ
ihlr-16449	48	47	others	other	NOUN
ihlr-16449	48	48	.	.	PUNCT
ihlr-16449	49	1	the	the	DET
ihlr-16449	49	2	media	medium	NOUN
ihlr-16449	49	3	's	's	PART
ihlr-16449	49	4	personification	personification	NOUN
ihlr-16449	49	5	of	of	ADP
ihlr-16449	49	6	these	these	DET
ihlr-16449	49	7	scandals	scandal	NOUN
ihlr-16449	49	8	has	have	VERB
ihlr-16449	49	9	conse­	conse­	PROPN
ihlr-16449	49	10	quences	quence	NOUN
ihlr-16449	49	11	in	in	ADP
ihlr-16449	49	12	many	many	ADJ
ihlr-16449	49	13	directions	direction	NOUN
ihlr-16449	49	14	.	.	PUNCT
ihlr-16449	50	1	enron	enron	PROPN
ihlr-16449	50	2	apparently	apparently	ADV
ihlr-16449	50	3	took	take	VERB
ihlr-16449	50	4	advantage	advantage	NOUN
ihlr-16449	50	5	of	of	ADP
ihlr-16449	50	6	an	an	DET
ihlr-16449	50	7	accounting	accounting	NOUN
ihlr-16449	50	8	loophole	loophole	NOUN
ihlr-16449	50	9	that	that	PRON
ihlr-16449	50	10	allowed	allow	VERB
ihlr-16449	50	11	the	the	DET
ihlr-16449	50	12	company	company	NOUN
ihlr-16449	50	13	to	to	PART
ihlr-16449	50	14	use	use	VERB
ihlr-16449	50	15	gross	gross	ADJ
ihlr-16449	50	16	value	value	NOUN
ihlr-16449	50	17	instead	instead	ADV
ihlr-16449	50	18	of	of	ADP
ihlr-16449	50	19	net	net	ADJ
ihlr-16449	50	20	value	value	NOUN
ihlr-16449	50	21	when	when	SCONJ
ihlr-16449	50	22	calculating	calculate	VERB
ihlr-16449	50	23	profits	profit	NOUN
ihlr-16449	50	24	from	from	ADP
ihlr-16449	50	25	energy	energy	NOUN
ihlr-16449	50	26	contracts	contract	NOUN
ihlr-16449	50	27	.	.	PUNCT
ihlr-16449	51	1	it	it	PRON
ihlr-16449	51	2	then	then	ADV
ihlr-16449	51	3	compounded	compound	VERB
ihlr-16449	51	4	the	the	DET
ihlr-16449	51	5	distortion	distortion	NOUN
ihlr-16449	51	6	by	by	ADP
ihlr-16449	51	7	selling	sell	VERB
ihlr-16449	51	8	the	the	DET
ihlr-16449	51	9	same	same	ADJ
ihlr-16449	51	10	product	product	NOUN
ihlr-16449	51	11	repeatedly	repeatedly	ADV
ihlr-16449	51	12	to	to	PART
ihlr-16449	51	13	sham	sham	ADJ
ihlr-16449	51	14	partnerships	partnership	NOUN
ihlr-16449	51	15	created	create	VERB
ihlr-16449	51	16	by	by	ADP
ihlr-16449	51	17	enron	enron	PROPN
ihlr-16449	51	18	executives	executive	NOUN
ihlr-16449	51	19	.	.	PUNCT
ihlr-16449	52	1	1	1	NUM
ihlr-16449	52	2	worldcom	worldcom	NOUN
ihlr-16449	52	3	created	create	VERB
ihlr-16449	52	4	its	its	PRON
ihlr-16449	52	5	own	own	ADJ
ihlr-16449	52	6	"	"	PUNCT
ihlr-16449	52	7	loophole	loophole	NOUN
ihlr-16449	52	8	"	"	PUNCT
ihlr-16449	52	9	by	by	ADP
ihlr-16449	52	10	treating	treat	VERB
ihlr-16449	52	11	ongoing	ongoing	ADJ
ihlr-16449	52	12	operating	operating	NOUN
ihlr-16449	52	13	costs	cost	NOUN
ihlr-16449	52	14	as	as	ADP
ihlr-16449	52	15	capital	capital	NOUN
ihlr-16449	52	16	investments	investment	NOUN
ihlr-16449	52	17	,	,	PUNCT
ihlr-16449	52	18	which	which	PRON
ihlr-16449	52	19	resulted	result	VERB
ihlr-16449	52	20	in	in	ADP
ihlr-16449	52	21	lower	low	ADJ
ihlr-16449	52	22	annual	annual	ADJ
ihlr-16449	52	23	operating	operating	NOUN
ihlr-16449	52	24	expenses	expense	NOUN
ihlr-16449	52	25	since	since	SCONJ
ihlr-16449	52	26	they	they	PRON
ihlr-16449	52	27	were	be	AUX
ihlr-16449	52	28	spread	spread	VERB
ihlr-16449	52	29	into	into	ADP
ihlr-16449	52	30	the	the	DET
ihlr-16449	52	31	future.2	future.2	PROPN
ihlr-16449	52	32	in	in	ADP
ihlr-16449	52	33	these	these	DET
ihlr-16449	52	34	and	and	CCONJ
ihlr-16449	52	35	other	other	ADJ
ihlr-16449	52	36	situations	situation	NOUN
ihlr-16449	52	37	,	,	PUNCT
ihlr-16449	52	38	the	the	DET
ihlr-16449	52	39	perfor­	perfor­	NOUN
ihlr-16449	52	40	mance	mance	NOUN
ihlr-16449	52	41	and	and	CCONJ
ihlr-16449	52	42	independence	independence	NOUN
ihlr-16449	52	43	of	of	ADP
ihlr-16449	52	44	auditors	auditor	NOUN
ihlr-16449	52	45	have	have	AUX
ihlr-16449	52	46	raised	raise	VERB
ihlr-16449	52	47	fundamental	fundamental	ADJ
ihlr-16449	52	48	fiduciary	fiduciary	ADJ
ihlr-16449	52	49	business	business	NOUN
ihlr-16449	52	50	practice	practice	NOUN
ihlr-16449	52	51	questions	question	NOUN
ihlr-16449	52	52	.	.	PUNCT
ihlr-16449	53	1	those	those	DET
ihlr-16449	53	2	questions	question	NOUN
ihlr-16449	53	3	have	have	AUX
ihlr-16449	53	4	also	also	ADV
ihlr-16449	53	5	been	be	AUX
ihlr-16449	53	6	turned	turn	VERB
ihlr-16449	53	7	upon	upon	SCONJ
ihlr-16449	53	8	the	the	DET
ihlr-16449	53	9	governing	govern	VERB
ihlr-16449	53	10	boards	board	NOUN
ihlr-16449	53	11	and	and	CCONJ
ihlr-16449	53	12	their	their	PRON
ihlr-16449	53	13	audit	audit	NOUN
ihlr-16449	53	14	committees	committee	NOUN
ihlr-16449	53	15	.	.	PUNCT
ihlr-16449	54	1	this	this	PRON
ihlr-16449	54	2	is	be	AUX
ihlr-16449	54	3	one	one	NUM
ihlr-16449	54	4	reason	reason	NOUN
ihlr-16449	54	5	why	why	SCONJ
ihlr-16449	54	6	soxa	soxa	NOUN
ihlr-16449	54	7	focuses	focus	VERB
ihlr-16449	54	8	so	so	ADV
ihlr-16449	54	9	much	much	ADJ
ihlr-16449	54	10	attention	attention	NOUN
ihlr-16449	54	11	on	on	ADP
ihlr-16449	54	12	the	the	DET
ihlr-16449	54	13	independence	independence	NOUN
ihlr-16449	54	14	of	of	ADP
ihlr-16449	54	15	outside	outside	ADJ
ihlr-16449	54	16	auditors	auditor	NOUN
ihlr-16449	54	17	as	as	ADV
ihlr-16449	54	18	well	well	ADV
ihlr-16449	54	19	as	as	ADP
ihlr-16449	54	20	the	the	DET
ihlr-16449	54	21	composition	composition	NOUN
ihlr-16449	54	22	and	and	CCONJ
ihlr-16449	54	23	operation	operation	NOUN
ihlr-16449	54	24	of	of	ADP
ihlr-16449	54	25	board	board	NOUN
ihlr-16449	54	26	audit	audit	NOUN
ihlr-16449	54	27	committees	committee	NOUN
ihlr-16449	54	28	.	.	PUNCT
ihlr-16449	55	1	with	with	ADP
ihlr-16449	55	2	respect	respect	NOUN
ihlr-16449	55	3	to	to	ADP
ihlr-16449	55	4	the	the	DET
ihlr-16449	55	5	healthcare	healthcare	NOUN
ihlr-16449	55	6	field	field	NOUN
ihlr-16449	55	7	,	,	PUNCT
ihlr-16449	55	8	perhaps	perhaps	ADV
ihlr-16449	55	9	the	the	DET
ihlr-16449	55	10	highest	high	ADJ
ihlr-16449	55	11	profile	profile	NOUN
ihlr-16449	55	12	"	"	PUNCT
ihlr-16449	55	13	cor­	cor­	NOUN
ihlr-16449	55	14	porate	porate	ADJ
ihlr-16449	55	15	scandal	scandal	NOUN
ihlr-16449	55	16	"	"	PUNCT
ihlr-16449	55	17	has	have	AUX
ihlr-16449	55	18	been	be	AUX
ihlr-16449	55	19	with	with	ADP
ihlr-16449	55	20	healthsouth	healthsouth	PROPN
ihlr-16449	55	21	corp	corp	PROPN
ihlr-16449	55	22	.	.	PROPN
ihlr-16449	56	1	(	(	PUNCT
ihlr-16449	56	2	"	"	PUNCT
ihlr-16449	56	3	healthsouth	healthsouth	PROPN
ihlr-16449	56	4	"	"	PUNCT
ihlr-16449	56	5	)	)	PUNCT
ihlr-16449	56	6	.	.	PUNCT
ihlr-16449	57	1	this	this	DET
ihlr-16449	57	2	company	company	NOUN
ihlr-16449	57	3	rapidly	rapidly	ADV
ihlr-16449	57	4	grew	grow	VERB
ihlr-16449	57	5	from	from	ADP
ihlr-16449	57	6	the	the	DET
ihlr-16449	57	7	mid-1980s	mid-1980	NOUN
ihlr-16449	57	8	to	to	PART
ihlr-16449	57	9	become	become	VERB
ihlr-16449	57	10	the	the	DET
ihlr-16449	57	11	largest	large	ADJ
ihlr-16449	57	12	united	united	ADJ
ihlr-16449	57	13	states	states	PROPN
ihlr-16449	57	14	provider	provider	NOUN
ihlr-16449	57	15	of	of	ADP
ihlr-16449	57	16	outpatient	outpatient	NOUN
ihlr-16449	57	17	surgery	surgery	NOUN
ihlr-16449	57	18	,	,	PUNCT
ihlr-16449	57	19	diagnostic	diagnostic	ADJ
ihlr-16449	57	20	imaging	imaging	NOUN
ihlr-16449	57	21	,	,	PUNCT
ihlr-16449	57	22	and	and	CCONJ
ihlr-16449	57	23	rehabilitation	rehabilitation	NOUN
ihlr-16449	57	24	services	service	NOUN
ihlr-16449	57	25	,	,	PUNCT
ihlr-16449	57	26	with	with	ADP
ihlr-16449	57	27	almost	almost	ADV
ihlr-16449	57	28	1,700	1,700	NUM
ihlr-16449	57	29	sites	site	NOUN
ihlr-16449	57	30	in	in	ADP
ihlr-16449	57	31	all	all	DET
ihlr-16449	57	32	fifty	fifty	NUM
ihlr-16449	57	33	states	state	NOUN
ihlr-16449	57	34	and	and	CCONJ
ihlr-16449	57	35	abroad.3	abroad.3	PROPN
ihlr-16449	57	36	healthsouth	healthsouth	PROPN
ihlr-16449	57	37	stands	stand	VERB
ihlr-16449	57	38	accused	accuse	VERB
ihlr-16449	57	39	of	of	ADP
ihlr-16449	57	40	significant	significant	ADJ
ihlr-16449	57	41	accounting	accounting	NOUN
ihlr-16449	57	42	fraud	fraud	NOUN
ihlr-16449	57	43	and	and	CCONJ
ihlr-16449	57	44	widespread	widespread	ADJ
ihlr-16449	57	45	abuse	abuse	NOUN
ihlr-16449	57	46	of	of	ADP
ihlr-16449	57	47	medicare	medicare	PROPN
ihlr-16449	57	48	reimbursement	reimbursement	PROPN
ihlr-16449	57	49	regulations.4	regulations.4	PROPN
ihlr-16449	57	50	the	the	DET
ihlr-16449	57	51	securities	securities	PROPN
ihlr-16449	57	52	and	and	CCONJ
ihlr-16449	57	53	exchange	exchange	PROPN
ihlr-16449	57	54	commission	commission	PROPN
ihlr-16449	57	55	(	(	PUNCT
ihlr-16449	57	56	"	"	PUNCT
ihlr-16449	57	57	sec	sec	PROPN
ihlr-16449	57	58	"	"	PUNCT
ihlr-16449	57	59	)	)	PUNCT
ihlr-16449	57	60	has	have	AUX
ihlr-16449	57	61	pursued	pursue	VERB
ihlr-16449	57	62	enforcement	enforcement	NOUN
ihlr-16449	57	63	actions	action	NOUN
ihlr-16449	57	64	,	,	PUNCT
ihlr-16449	57	65	and	and	CCONJ
ihlr-16449	57	66	the	the	DET
ihlr-16449	57	67	department	department	PROPN
ihlr-16449	57	68	of	of	ADP
ihlr-16449	57	69	justice	justice	PROPN
ihlr-16449	57	70	filed	file	VERB
ihlr-16449	57	71	an	an	DET
ihlr-16449	57	72	eighty	eighty	NUM
ihlr-16449	57	73	-	-	PUNCT
ihlr-16449	57	74	five	five	NUM
ihlr-16449	57	75	-	-	PUNCT
ihlr-16449	57	76	count	count	NOUN
ihlr-16449	57	77	indictment	indictment	NOUN
ihlr-16449	57	78	against	against	ADP
ihlr-16449	57	79	richard	richard	PROPN
ihlr-16449	57	80	scrushy	scrushy	PROPN
ihlr-16449	57	81	,	,	PUNCT
ihlr-16449	57	82	the	the	DET
ihlr-16449	57	83	former	former	ADJ
ihlr-16449	57	84	ceo	ceo	NOUN
ihlr-16449	57	85	who	who	PRON
ihlr-16449	57	86	has	have	AUX
ihlr-16449	57	87	been	be	AUX
ihlr-16449	57	88	portrayed	portray	VERB
ihlr-16449	57	89	as	as	ADP
ihlr-16449	57	90	the	the	DET
ihlr-16449	57	91	mastermind	mastermind	NOUN
ihlr-16449	57	92	of	of	ADP
ihlr-16449	57	93	a	a	DET
ihlr-16449	57	94	multibillion	multibillion	NUM
ihlr-16449	57	95	-	-	PUNCT
ihlr-16449	57	96	dollar	dollar	NOUN
ihlr-16449	57	97	scheme	scheme	NOUN
ihlr-16449	57	98	to	to	PART
ihlr-16449	57	99	defraud	defraud	VERB
ihlr-16449	57	100	investors.5	investors.5	PROPN
ihlr-16449	57	101	at	at	ADP
ihlr-16449	57	102	the	the	DET
ihlr-16449	57	103	time	time	NOUN
ihlr-16449	57	104	of	of	ADP
ihlr-16449	57	105	the	the	DET
ihlr-16449	57	106	indictment	indictment	NOUN
ihlr-16449	57	107	,	,	PUNCT
ihlr-16449	57	108	fourteen	fourteen	NUM
ihlr-16449	57	109	former	former	ADJ
ihlr-16449	57	110	health1	health1	NOUN
ihlr-16449	57	111	.	.	PUNCT
ihlr-16449	58	1	for	for	ADP
ihlr-16449	58	2	a	a	DET
ihlr-16449	58	3	discussion	discussion	NOUN
ihlr-16449	58	4	of	of	ADP
ihlr-16449	58	5	the	the	DET
ihlr-16449	58	6	various	various	ADJ
ihlr-16449	58	7	corporate	corporate	ADJ
ihlr-16449	58	8	scandals	scandal	NOUN
ihlr-16449	58	9	,	,	PUNCT
ihlr-16449	58	10	the	the	DET
ihlr-16449	58	11	role	role	NOUN
ihlr-16449	58	12	of	of	ADP
ihlr-16449	58	13	auditors	auditor	NOUN
ihlr-16449	58	14	,	,	PUNCT
ihlr-16449	58	15	and	and	CCONJ
ihlr-16449	58	16	the	the	DET
ihlr-16449	58	17	response	response	NOUN
ihlr-16449	58	18	of	of	ADP
ihlr-16449	58	19	the	the	DET
ihlr-16449	58	20	sarbanes	sarbanes	PROPN
ihlr-16449	58	21	-	-	PUNCT
ihlr-16449	58	22	oxley	oxley	PROPN
ihlr-16449	58	23	act	act	NOUN
ihlr-16449	58	24	,	,	PUNCT
ihlr-16449	58	25	see	see	VERB
ihlr-16449	58	26	ethan	ethan	PROPN
ihlr-16449	58	27	g.	g.	PROPN
ihlr-16449	58	28	zelizer	zelizer	PROPN
ihlr-16449	58	29	,	,	PUNCT
ihlr-16449	58	30	the	the	DET
ihlr-16449	58	31	sarbanes	sarbanes	PROPN
ihlr-16449	58	32	-	-	PUNCT
ihlr-16449	58	33	oxley	oxley	ADJ
ihlr-16449	58	34	act	act	NOUN
ihlr-16449	58	35	:	:	PUNCT
ihlr-16449	58	36	accounting	account	VERB
ihlr-16449	58	37	for	for	ADP
ihlr-16449	58	38	corporate	corporate	ADJ
ihlr-16449	58	39	corruption	corruption	NOUN
ihlr-16449	58	40	?	?	PUNCT
ihlr-16449	58	41	,	,	PUNCT
ihlr-16449	58	42	15	15	NUM
ihlr-16449	58	43	loy	loy	NOUN
ihlr-16449	58	44	.	.	PUNCT
ihlr-16449	59	1	consumer	consumer	PROPN
ihlr-16449	59	2	l.	l.	PROPN
ihlr-16449	59	3	rev	rev	PROPN
ihlr-16449	59	4	.	.	PROPN
ihlr-16449	59	5	27	27	NUM
ihlr-16449	59	6	(	(	PUNCT
ihlr-16449	59	7	2002	2002	NUM
ihlr-16449	59	8	)	)	PUNCT
ihlr-16449	59	9	.	.	PUNCT
ihlr-16449	60	1	2	2	X
ihlr-16449	60	2	.	.	PUNCT
ihlr-16449	60	3	!	!	PUNCT
ihlr-16449	61	1	d.	d.	PROPN
ihlr-16449	61	2	3	3	NUM
ihlr-16449	61	3	.	.	PUNCT
ihlr-16449	62	1	j.	j.	PROPN
ihlr-16449	62	2	reeves	reeves	PROPN
ihlr-16449	62	3	,	,	PUNCT
ihlr-16449	62	4	health	health	NOUN
ihlr-16449	62	5	system	system	NOUN
ihlr-16449	62	6	replaces	replace	VERB
ihlr-16449	62	7	directors	director	NOUN
ihlr-16449	62	8	,	,	PUNCT
ihlr-16449	62	9	phila	phila	PROPN
ihlr-16449	62	10	.	.	PUNCT
ihlr-16449	63	1	inquirer	inquirer	PROPN
ihlr-16449	63	2	,	,	PUNCT
ihlr-16449	63	3	dec	dec	PROPN
ihlr-16449	63	4	.	.	PROPN
ihlr-16449	63	5	3	3	NUM
ihlr-16449	63	6	,	,	PUNCT
ihlr-16449	63	7	2003	2003	NUM
ihlr-16449	63	8	,	,	PUNCT
ihlr-16449	63	9	at	at	ADP
ihlr-16449	63	10	c03	c03	PROPN
ihlr-16449	63	11	.	.	PUNCT
ihlr-16449	64	1	4	4	X
ihlr-16449	64	2	.	.	X
ihlr-16449	64	3	reed	reed	PROPN
ihlr-16449	64	4	abelson	abelson	PROPN
ihlr-16449	64	5	&	&	CCONJ
ihlr-16449	64	6	melt	melt	PROPN
ihlr-16449	64	7	freudenheim	freudenheim	PROPN
ihlr-16449	64	8	,	,	PUNCT
ihlr-16449	64	9	the	the	DET
ihlr-16449	64	10	scrushy	scrushy	ADJ
ihlr-16449	64	11	mix	mix	NOUN
ihlr-16449	64	12	:	:	PUNCT
ihlr-16449	64	13	strict	strict	ADJ
ihlr-16449	64	14	and	and	CCONJ
ihlr-16449	64	15	so	so	ADV
ihlr-16449	64	16	lenient	lenient	ADJ
ihlr-16449	64	17	,	,	PUNCT
ihlr-16449	64	18	n.y	n.y	PROPN
ihlr-16449	64	19	.	.	PROPN
ihlr-16449	64	20	times	times	PROPN
ihlr-16449	64	21	,	,	PUNCT
ihlr-16449	64	22	apr	apr	PROPN
ihlr-16449	64	23	.	.	PROPN
ihlr-16449	64	24	20	20	NUM
ihlr-16449	64	25	,	,	PUNCT
ihlr-16449	64	26	2003	2003	NUM
ihlr-16449	64	27	,	,	PUNCT
ihlr-16449	64	28	at	at	ADP
ihlr-16449	64	29	ai	ai	NOUN
ihlr-16449	64	30	.	.	PROPN
ihlr-16449	64	31	5	5	NUM
ihlr-16449	64	32	.	.	X
ihlr-16449	64	33	melt	melt	PROPN
ihlr-16449	64	34	freudenheim	freudenheim	PROPN
ihlr-16449	64	35	&	&	CCONJ
ihlr-16449	64	36	eric	eric	PROPN
ihlr-16449	64	37	uchtblan	uchtblan	PROPN
ihlr-16449	64	38	,	,	PUNCT
ihlr-16449	64	39	former	former	ADJ
ihlr-16449	64	40	healthsouth	healthsouth	PROPN
ihlr-16449	64	41	chief	chief	NOUN
ihlr-16449	64	42	indicted	indict	VERB
ihlr-16449	64	43	by	by	ADP
ihlr-16449	64	44	u.s	u.s	PROPN
ihlr-16449	64	45	.	.	PROPN
ihlr-16449	64	46	,	,	PUNCT
ihlr-16449	64	47	n.y	n.y	PROPN
ihlr-16449	64	48	.	.	PROPN
ihlr-16449	64	49	times	times	PROPN
ihlr-16449	64	50	,	,	PUNCT
ihlr-16449	64	51	nov	nov	PROPN
ihlr-16449	64	52	.	.	PROPN
ihlr-16449	64	53	5	5	NUM
ihlr-16449	64	54	,	,	PUNCT
ihlr-16449	64	55	2003	2003	NUM
ihlr-16449	64	56	,	,	PUNCT
ihlr-16449	64	57	at	at	ADP
ihlr-16449	64	58	cl	cl	NOUN
ihlr-16449	64	59	.	.	PUNCT
ihlr-16449	65	1	2004	2004	NUM
ihlr-16449	65	2	]	]	PUNCT
ihlr-16449	65	3	healtiicare	healtiicare	NOUN
ihlr-16449	65	4	0rgan1zations	0rgan1zation	NOUN
ihlr-16449	65	5	and	and	CCONJ
ihlr-16449	65	6	the	the	DET
ihlr-16449	65	7	implications	implication	NOUN
ihlr-16449	65	8	of	of	ADP
ihlr-16449	65	9	soxa	soxa	NOUN
ihlr-16449	65	10	181	181	NUM
ihlr-16449	65	11	south	south	ADJ
ihlr-16449	65	12	executives	executive	NOUN
ihlr-16449	65	13	and	and	CCONJ
ihlr-16449	65	14	accounting	accounting	NOUN
ihlr-16449	65	15	managers	manager	NOUN
ihlr-16449	65	16	,	,	PUNCT
ihlr-16449	65	17	including	include	VERB
ihlr-16449	65	18	all	all	DET
ihlr-16449	65	19	five	five	NUM
ihlr-16449	65	20	of	of	ADP
ihlr-16449	65	21	its	its	PRON
ihlr-16449	65	22	former	former	ADJ
ihlr-16449	65	23	chief	chief	ADJ
ihlr-16449	65	24	financial	financial	ADJ
ihlr-16449	65	25	officers	officer	NOUN
ihlr-16449	65	26	,	,	PUNCT
ihlr-16449	65	27	had	have	AUX
ihlr-16449	65	28	already	already	ADV
ihlr-16449	65	29	pleaded	plead	VERB
ihlr-16449	65	30	guilty	guilty	ADJ
ihlr-16449	65	31	to	to	ADP
ihlr-16449	65	32	various	various	ADJ
ihlr-16449	65	33	fraud	fraud	NOUN
ihlr-16449	65	34	charges	charge	NOUN
ihlr-16449	65	35	.	.	PUNCT
ihlr-16449	66	1	6	6	NUM
ihlr-16449	66	2	these	these	DET
ihlr-16449	66	3	cases	case	NOUN
ihlr-16449	66	4	have	have	AUX
ihlr-16449	66	5	resulted	result	VERB
ihlr-16449	66	6	in	in	ADP
ihlr-16449	66	7	scrutiny	scrutiny	NOUN
ihlr-16449	66	8	beyond	beyond	ADP
ihlr-16449	66	9	standard	standard	ADJ
ihlr-16449	66	10	regulatory	regulatory	ADJ
ihlr-16449	66	11	enforcement	enforcement	NOUN
ihlr-16449	66	12	,	,	PUNCT
ihlr-16449	66	13	shareholder	shareholder	NOUN
ihlr-16449	66	14	lawsuits	lawsuit	NOUN
ihlr-16449	66	15	,	,	PUNCT
ihlr-16449	66	16	and	and	CCONJ
ihlr-16449	66	17	criminal	criminal	ADJ
ihlr-16449	66	18	charges	charge	NOUN
ihlr-16449	66	19	.	.	PUNCT
ihlr-16449	67	1	this	this	PRON
ihlr-16449	67	2	is	be	AUX
ihlr-16449	67	3	reflected	reflect	VERB
ihlr-16449	67	4	by	by	ADP
ihlr-16449	67	5	a	a	DET
ihlr-16449	67	6	lawsuit	lawsuit	NOUN
ihlr-16449	67	7	filed	file	VERB
ihlr-16449	67	8	against	against	ADP
ihlr-16449	67	9	healthsouth	healthsouth	NOUN
ihlr-16449	67	10	by	by	ADP
ihlr-16449	67	11	the	the	DET
ihlr-16449	67	12	teachers	teachers	PROPN
ihlr-16449	67	13	retirement	retirement	PROPN
ihlr-16449	67	14	system	system	NOUN
ihlr-16449	67	15	of	of	ADP
ihlr-16449	67	16	louisiana	louisiana	PROPN
ihlr-16449	67	17	(	(	PUNCT
ihlr-16449	67	18	"	"	PUNCT
ihlr-16449	67	19	system	system	NOUN
ihlr-16449	67	20	"	"	PUNCT
ihlr-16449	67	21	)	)	PUNCT
ihlr-16449	67	22	.	.	PUNCT
ihlr-16449	68	1	7	7	NUM
ihlr-16449	68	2	in	in	ADP
ihlr-16449	68	3	its	its	PRON
ihlr-16449	68	4	lawsuit	lawsuit	NOUN
ihlr-16449	68	5	,	,	PUNCT
ihlr-16449	68	6	the	the	DET
ihlr-16449	68	7	system	system	NOUN
ihlr-16449	68	8	sought	seek	VERB
ihlr-16449	68	9	to	to	PART
ihlr-16449	68	10	change	change	VERB
ihlr-16449	68	11	the	the	DET
ihlr-16449	68	12	way	way	NOUN
ihlr-16449	68	13	the	the	DET
ihlr-16449	68	14	company	company	NOUN
ihlr-16449	68	15	was	be	AUX
ihlr-16449	68	16	governed	govern	VERB
ihlr-16449	68	17	rather	rather	ADV
ihlr-16449	68	18	than	than	ADP
ihlr-16449	68	19	recover	recover	VERB
ihlr-16449	68	20	financi.allosses	financi.allosse	NOUN
ihlr-16449	68	21	on	on	ADP
ihlr-16449	68	22	its	its	PRON
ihlr-16449	68	23	invest­	invest­	ADJ
ihlr-16449	68	24	ments	ment	NOUN
ihlr-16449	68	25	.	.	PUNCT
ihlr-16449	69	1	pointing	point	VERB
ihlr-16449	69	2	to	to	ADP
ihlr-16449	69	3	a	a	DET
ihlr-16449	69	4	variety	variety	NOUN
ihlr-16449	69	5	of	of	ADP
ihlr-16449	69	6	corporate	corporate	ADJ
ihlr-16449	69	7	governance	governance	NOUN
ihlr-16449	69	8	issues	issue	NOUN
ihlr-16449	69	9	involving	involve	VERB
ihlr-16449	69	10	the	the	DET
ihlr-16449	69	11	board	board	NOUN
ihlr-16449	69	12	and	and	CCONJ
ihlr-16449	69	13	several	several	ADJ
ihlr-16449	69	14	of	of	ADP
ihlr-16449	69	15	its	its	PRON
ihlr-16449	69	16	members	member	NOUN
ihlr-16449	69	17	,	,	PUNCT
ihlr-16449	69	18	the	the	DET
ihlr-16449	69	19	system	system	NOUN
ihlr-16449	69	20	pursued	pursue	VERB
ihlr-16449	69	21	the	the	DET
ihlr-16449	69	22	dismissal	dismissal	NOUN
ihlr-16449	69	23	of	of	ADP
ihlr-16449	69	24	five	five	NUM
ihlr-16449	69	25	long	long	ADJ
ihlr-16449	69	26	-	-	PUNCT
ihlr-16449	69	27	time	time	NOUN
ihlr-16449	69	28	board	board	NOUN
ihlr-16449	69	29	directors	director	NOUN
ihlr-16449	69	30	at	at	ADP
ihlr-16449	69	31	a	a	DET
ihlr-16449	69	32	promptly	promptly	ADV
ihlr-16449	69	33	-	-	PUNCT
ihlr-16449	69	34	scheduled	schedule	VERB
ihlr-16449	69	35	shareholders	shareholder	NOUN
ihlr-16449	69	36	meeting	meeting	NOUN
ihlr-16449	69	37	.	.	PUNCT
ihlr-16449	70	1	8	8	NUM
ihlr-16449	70	2	drawing	draw	VERB
ihlr-16449	70	3	an	an	DET
ihlr-16449	70	4	analogy	analogy	NOUN
ihlr-16449	70	5	from	from	ADP
ihlr-16449	70	6	recent	recent	ADJ
ihlr-16449	70	7	military	military	ADJ
ihlr-16449	70	8	activity	activity	NOUN
ihlr-16449	70	9	,	,	PUNCT
ihlr-16449	70	10	a	a	DET
ihlr-16449	70	11	lawyer	lawyer	NOUN
ihlr-16449	70	12	for	for	ADP
ihlr-16449	70	13	the	the	DET
ihlr-16449	70	14	system	system	NOUN
ihlr-16449	70	15	stated	state	VERB
ihlr-16449	70	16	,	,	PUNCT
ihlr-16449	70	17	"	"	PUNCT
ihlr-16449	70	18	regime	regime	NOUN
ihlr-16449	70	19	change	change	NOUN
ihlr-16449	70	20	was	be	AUX
ihlr-16449	70	21	desperately	desperately	ADV
ihlr-16449	70	22	needed	need	VERB
ihlr-16449	70	23	at	at	ADP
ihlr-16449	70	24	healthsouth	healthsouth	PROPN
ihlr-16449	70	25	.	.	PUNCT
ihlr-16449	71	1	"9	"9	VERB
ihlr-16449	71	2	the	the	DET
ihlr-16449	71	3	wall	wall	PROPN
ihlr-16449	71	4	street	street	PROPN
ihlr-16449	71	5	journal	journal	PROPN
ihlr-16449	71	6	devoted	devote	VERB
ihlr-16449	71	7	an	an	DET
ihlr-16449	71	8	entire	entire	ADJ
ihlr-16449	71	9	supplement	supplement	NOUN
ihlr-16449	71	10	to	to	ADP
ihlr-16449	71	11	current	current	ADJ
ihlr-16449	71	12	con­	con­	NOUN
ihlr-16449	71	13	cerns	cern	NOUN
ihlr-16449	71	14	about	about	ADP
ihlr-16449	71	15	governance	governance	NOUN
ihlr-16449	71	16	and	and	CCONJ
ihlr-16449	71	17	its	its	PRON
ihlr-16449	71	18	relationship	relationship	NOUN
ihlr-16449	71	19	with	with	ADP
ihlr-16449	71	20	corporate	corporate	ADJ
ihlr-16449	71	21	scandals.10	scandals.10	NOUN
ihlr-16449	71	22	the	the	DET
ihlr-16449	71	23	twelve	twelve	NUM
ihlr-16449	71	24	-	-	PUNCT
ihlr-16449	71	25	page	page	NOUN
ihlr-16449	71	26	section	section	NOUN
ihlr-16449	71	27	included	include	VERB
ihlr-16449	71	28	topics	topic	NOUN
ihlr-16449	71	29	such	such	ADJ
ihlr-16449	71	30	as	as	ADP
ihlr-16449	71	31	how	how	SCONJ
ihlr-16449	71	32	to	to	PART
ihlr-16449	71	33	be	be	AUX
ihlr-16449	71	34	a	a	DET
ihlr-16449	71	35	good	good	ADJ
ihlr-16449	71	36	director	director	NOUN
ihlr-16449	71	37	,	,	PUNCT
ihlr-16449	71	38	the	the	DET
ihlr-16449	71	39	best	good	ADJ
ihlr-16449	71	40	method	method	NOUN
ihlr-16449	71	41	for	for	ADP
ihlr-16449	71	42	selecting	select	VERB
ihlr-16449	71	43	directors	director	NOUN
ihlr-16449	71	44	,	,	PUNCT
ihlr-16449	71	45	and	and	CCONJ
ihlr-16449	71	46	the	the	DET
ihlr-16449	71	47	degree	degree	NOUN
ihlr-16449	71	48	of	of	ADP
ihlr-16449	71	49	disclosure	disclosure	NOUN
ihlr-16449	71	50	or	or	CCONJ
ihlr-16449	71	51	''	''	PUNCT
ihlr-16449	71	52	transparency	transparency	NOUN
ihlr-16449	71	53	"	"	PUNCT
ihlr-16449	71	54	that	that	SCONJ
ihlr-16449	71	55	companies	company	NOUN
ihlr-16449	71	56	should	should	AUX
ihlr-16449	71	57	provide	provide	VERB
ihlr-16449	71	58	.	.	PUNCT
ihlr-16449	72	1	these	these	DET
ihlr-16449	72	2	recent	recent	ADJ
ihlr-16449	72	3	developments	development	NOUN
ihlr-16449	72	4	carry	carry	VERB
ihlr-16449	72	5	significant	significant	ADJ
ihlr-16449	72	6	implications	implication	NOUN
ihlr-16449	72	7	for	for	ADP
ihlr-16449	72	8	the	the	DET
ihlr-16449	72	9	governance	governance	NOUN
ihlr-16449	72	10	of	of	ADP
ihlr-16449	72	11	healthcare	healthcare	NOUN
ihlr-16449	72	12	organizations	organization	NOUN
ihlr-16449	72	13	,	,	PUNCT
ihlr-16449	72	14	including	include	VERB
ihlr-16449	72	15	the	the	DET
ihlr-16449	72	16	individuals	individual	NOUN
ihlr-16449	72	17	who	who	PRON
ihlr-16449	72	18	may	may	AUX
ihlr-16449	72	19	believe	believe	VERB
ihlr-16449	72	20	they	they	PRON
ihlr-16449	72	21	are	be	AUX
ihlr-16449	72	22	simply	simply	ADV
ihlr-16449	72	23	performing	perform	VERB
ihlr-16449	72	24	community	community	NOUN
ihlr-16449	72	25	service	service	NOUN
ihlr-16449	72	26	on	on	ADP
ihlr-16449	72	27	a	a	DET
ihlr-16449	72	28	governing	govern	VERB
ihlr-16449	72	29	board	board	NOUN
ihlr-16449	72	30	for	for	ADP
ihlr-16449	72	31	a	a	DET
ihlr-16449	72	32	community	community	NOUN
ihlr-16449	72	33	hospital	hospital	NOUN
ihlr-16449	72	34	.	.	PUNCT
ihlr-16449	73	1	for	for	ADP
ihlr-16449	73	2	instance	instance	NOUN
ihlr-16449	73	3	,	,	PUNCT
ihlr-16449	73	4	the	the	DET
ihlr-16449	73	5	federal	federal	ADJ
ihlr-16449	73	6	government	government	NOUN
ihlr-16449	73	7	is	be	AUX
ihlr-16449	73	8	taking	take	VERB
ihlr-16449	73	9	a	a	DET
ihlr-16449	73	10	position	position	NOUN
ihlr-16449	73	11	that	that	SCONJ
ihlr-16449	73	12	the	the	DET
ihlr-16449	73	13	criminal	criminal	ADJ
ihlr-16449	73	14	law	law	NOUN
ihlr-16449	73	15	components	component	NOUN
ihlr-16449	73	16	for	for	ADP
ihlr-16449	73	17	violation	violation	NOUN
ihlr-16449	73	18	of	of	ADP
ihlr-16449	73	19	soxa	soxa	NOUN
ihlr-16449	73	20	constitute	constitute	VERB
ihlr-16449	73	21	a	a	DET
ihlr-16449	73	22	"	"	PUNCT
ihlr-16449	73	23	lower	low	ADJ
ihlr-16449	73	24	intent	intent	NOUN
ihlr-16449	73	25	"	"	PUNCT
ihlr-16449	73	26	crime	crime	NOUN
ihlr-16449	73	27	,	,	PUNCT
ihlr-16449	73	28	heightening	heighten	VERB
ihlr-16449	73	29	exposure	exposure	NOUN
ihlr-16449	73	30	for	for	ADP
ihlr-16449	73	31	officers	officer	NOUN
ihlr-16449	73	32	on	on	ADP
ihlr-16449	73	33	boards	board	NOUN
ihlr-16449	73	34	who	who	PRON
ihlr-16449	73	35	sign	sign	VERB
ihlr-16449	73	36	financial	financial	ADJ
ihlr-16449	73	37	statements	statement	NOUN
ihlr-16449	73	38	and	and	CCONJ
ihlr-16449	73	39	independent	independent	ADJ
ihlr-16449	73	40	members	member	NOUN
ihlr-16449	73	41	of	of	ADP
ihlr-16449	73	42	board	board	NOUN
ihlr-16449	73	43	audit	audit	NOUN
ihlr-16449	73	44	committees	committee	NOUN
ihlr-16449	73	45	.	.	PUNCT
ihlr-16449	74	1	11	11	NUM
ihlr-16449	74	2	in	in	ADP
ihlr-16449	74	3	addition	addition	NOUN
ihlr-16449	74	4	,	,	PUNCT
ihlr-16449	74	5	moody	moody	PROPN
ihlr-16449	74	6	's	's	PART
ihlr-16449	74	7	investors	investor	NOUN
ihlr-16449	74	8	service	service	NOUN
ihlr-16449	74	9	is	be	AUX
ihlr-16449	74	10	considering	consider	VERB
ihlr-16449	74	11	extending	extend	VERB
ihlr-16449	74	12	governance	governance	NOUN
ihlr-16449	74	13	ratings	rating	NOUN
ihlr-16449	74	14	to	to	ADP
ihlr-16449	74	15	nonprofit	nonprofit	ADJ
ihlr-16449	74	16	hospitals	hospital	NOUN
ihlr-16449	74	17	and	and	CCONJ
ihlr-16449	74	18	health	health	NOUN
ihlr-16449	74	19	systems	system	NOUN
ihlr-16449	74	20	.	.	PUNCT
ihlr-16449	75	1	12	12	NUM
ihlr-16449	75	2	sage	sage	NOUN
ihlr-16449	75	3	givans	givan	NOUN
ihlr-16449	75	4	,	,	PUNCT
ihlr-16449	75	5	a	a	DET
ihlr-16449	75	6	memberofhealthsouth	memberofhealthsouth	NOUN
ihlr-16449	75	7	'	'	PUNCT
ihlr-16449	75	8	s	s	NOUN
ihlr-16449	75	9	audit	audit	NOUN
ihlr-16449	75	10	committee	committee	NOUN
ihlr-16449	75	11	,	,	PUNCT
ihlr-16449	75	12	described	describe	VERB
ihlr-16449	75	13	the	the	DET
ihlr-16449	75	14	difficulties	difficulty	NOUN
ihlr-16449	75	15	and	and	CCONJ
ihlr-16449	75	16	challenges	challenge	NOUN
ihlr-16449	75	17	for	for	ADP
ihlr-16449	75	18	a	a	DET
ihlr-16449	75	19	governing	govern	VERB
ihlr-16449	75	20	board	board	NOUN
ihlr-16449	75	21	in	in	ADP
ihlr-16449	75	22	this	this	DET
ihlr-16449	75	23	new	new	ADJ
ihlr-16449	75	24	era	era	NOUN
ihlr-16449	75	25	in	in	ADP
ihlr-16449	75	26	his	his	PRON
ihlr-16449	75	27	testimony	testimony	NOUN
ihlr-16449	75	28	before	before	ADP
ihlr-16449	75	29	the	the	DET
ihlr-16449	75	30	house	house	PROPN
ihlr-16449	75	31	energy	energy	PROPN
ihlr-16449	75	32	and	and	CCONJ
ihlr-16449	75	33	commerce	commerce	PROPN
ihlr-16449	75	34	committee	committee	NOUN
ihlr-16449	75	35	's	's	PART
ihlr-16449	75	36	oversight	oversight	NOUN
ihlr-16449	75	37	and	and	CCONJ
ihlr-16449	75	38	investigations	investigation	NOUN
ihlr-16449	75	39	subcommittee	subcommittee	NOUN
ihlr-16449	75	40	in	in	ADP
ihlr-16449	75	41	november	november	PROPN
ihlr-16449	75	42	2003	2003	NUM
ihlr-16449	75	43	:	:	PUNCT
ihlr-16449	75	44	at	at	ADP
ihlr-16449	75	45	healthsouth	healthsouth	PROPN
ihlr-16449	75	46	,	,	PUNCT
ihlr-16449	75	47	we	we	PRON
ihlr-16449	75	48	had	have	VERB
ihlr-16449	75	49	numerous	numerous	ADJ
ihlr-16449	75	50	controls	control	NOUN
ihlr-16449	75	51	and	and	CCONJ
ihlr-16449	75	52	systems	system	NOUN
ihlr-16449	75	53	in	in	ADP
ihlr-16449	75	54	place	place	NOUN
ihlr-16449	75	55	that	that	PRON
ihlr-16449	75	56	should	should	AUX
ihlr-16449	75	57	have	have	AUX
ihlr-16449	75	58	helped	help	VERB
ihlr-16449	75	59	detect	detect	VERB
ihlr-16449	75	60	this	this	DET
ihlr-16449	75	61	fraud	fraud	NOUN
ihlr-16449	75	62	.	.	PUNCT
ihlr-16449	76	1	unfortun­	unfortun­	PROPN
ihlr-16449	77	1	ately	ately	ADV
ihlr-16449	77	2	,	,	PUNCT
ihlr-16449	77	3	when	when	SCONJ
ihlr-16449	77	4	high	high	ADJ
ihlr-16449	77	5	-	-	PUNCT
ihlr-16449	77	6	level	level	NOUN
ihlr-16449	77	7	management	management	NOUN
ihlr-16449	77	8	conspires	conspire	VERB
ihlr-16449	77	9	to	to	PART
ihlr-16449	77	10	commit	commit	VERB
ihlr-16449	77	11	a	a	DET
ihlr-16449	77	12	criminal	criminal	ADJ
ihlr-16449	77	13	act	act	NOUN
ihlr-16449	77	14	,	,	PUNCT
ihlr-16449	77	15	i	i	PRON
ihlr-16449	77	16	don	don	VERB
ihlr-16449	77	17	'	'	PUNCT
ihlr-16449	77	18	tknow	tknow	NOUN
ihlr-16449	77	19	of	of	ADP
ihlr-16449	77	20	any	any	DET
ihlr-16449	77	21	corporate	corporate	ADJ
ihlr-16449	77	22	governance	governance	NOUN
ihlr-16449	77	23	policy	policy	NOUN
ihlr-16449	77	24	that	that	PRON
ihlr-16449	77	25	would	would	AUX
ihlr-16449	77	26	prevent	prevent	VERB
ihlr-16449	77	27	such	such	ADJ
ihlr-16449	77	28	behavior	behavior	NOUN
ihlr-16449	77	29	.	.	PUNCT
ihlr-16449	78	1	how	how	SCONJ
ihlr-16449	78	2	to	to	PART
ihlr-16449	78	3	prevent	prevent	VERB
ihlr-16449	78	4	this	this	DET
ihlr-16449	78	5	type	type	NOUN
ihlr-16449	78	6	6./d	6./d	NUM
ihlr-16449	78	7	.	.	PUNCT
ihlr-16449	79	1	7	7	X
ihlr-16449	79	2	.	.	X
ihlr-16449	79	3	michael	michael	PROPN
ihlr-16449	79	4	tomberlin	tomberlin	PROPN
ihlr-16449	79	5	,	,	PUNCT
ihlr-16449	79	6	louisiana	louisiana	PROPN
ihlr-16449	79	7	pension	pension	NOUN
ihlr-16449	79	8	fund	fund	NOUN
ihlr-16449	79	9	seeks	seek	VERB
ihlr-16449	79	10	to	to	PART
ihlr-16449	79	11	remove	remove	VERB
ihlr-16449	79	12	healthsouth	healthsouth	PROPN
ihlr-16449	79	13	board	board	PROPN
ihlr-16449	79	14	,	,	PUNCT
ihlr-16449	79	15	birmingham	birmingham	PROPN
ihlr-16449	79	16	news	news	PROPN
ihlr-16449	79	17	,	,	PUNCT
ihlr-16449	79	18	sept	sept	PROPN
ihlr-16449	79	19	.	.	PROPN
ihlr-16449	79	20	10	10	NUM
ihlr-16449	79	21	,	,	PUNCT
ihlr-16449	79	22	2003	2003	NUM
ihlr-16449	79	23	.	.	PUNCT
ihlr-16449	80	1	8	8	X
ihlr-16449	80	2	.	.	PUNCT
ihlr-16449	80	3	chris	chris	PROPN
ihlr-16449	80	4	gautreau	gautreau	PROPN
ihlr-16449	80	5	,	,	PUNCT
ihlr-16449	80	6	pension	pension	NOUN
ihlr-16449	80	7	plan	plan	NOUN
ihlr-16449	80	8	forces	force	VERB
ihlr-16449	80	9	healthsouth	healthsouth	NOUN
ihlr-16449	80	10	changes	change	NOUN
ihlr-16449	80	11	,	,	PUNCT
ihlr-16449	80	12	batonrougeadvoc	batonrougeadvoc	NOUN
ihlr-16449	80	13	.	.	PUNCT
ihlr-16449	80	14	,	,	PUNCT
ihlr-16449	80	15	dec	dec	PROPN
ihlr-16449	80	16	.	.	PROPN
ihlr-16449	80	17	3	3	NUM
ihlr-16449	80	18	,	,	PUNCT
ihlr-16449	80	19	2003	2003	NUM
ihlr-16449	80	20	,	,	PUNCT
ihlr-16449	80	21	at	at	ADP
ihlr-16449	80	22	la	la	NOUN
ihlr-16449	80	23	.	.	PROPN
ihlr-16449	81	1	9	9	X
ihlr-16449	81	2	.	.	X
ihlr-16449	82	1	reeves	reeve	NOUN
ihlr-16449	82	2	,	,	PUNCT
ihlr-16449	82	3	supra	supra	PROPN
ihlr-16449	82	4	note	note	NOUN
ihlr-16449	82	5	3	3	NUM
ihlr-16449	82	6	.	.	NOUN
ihlr-16449	82	7	10	10	NUM
ihlr-16449	82	8	.	.	PUNCT
ihlr-16449	83	1	wail	wail	PROPN
ihlr-16449	83	2	st	st	PROPN
ihlr-16449	83	3	.	.	PROPN
ihlr-16449	83	4	j.	j.	PROPN
ihlr-16449	83	5	,	,	PUNCT
ihlr-16449	83	6	oct	oct	PROPN
ihlr-16449	83	7	.	.	PROPN
ihlr-16449	83	8	27,2003	27,2003	NUM
ihlr-16449	83	9	,	,	PUNCT
ihlr-16449	83	10	atrl-12	atrl-12	PROPN
ihlr-16449	83	11	.	.	PROPN
ihlr-16449	83	12	11	11	NUM
ihlr-16449	83	13	.	.	PUNCT
ihlr-16449	84	1	julie	julie	PROPN
ihlr-16449	84	2	peotrowski	peotrowski	PROPN
ihlr-16449	84	3	,	,	PUNCT
ihlr-16449	84	4	healthsouth	healthsouth	PROPN
ihlr-16449	84	5	's	's	PART
ihlr-16449	84	6	most	most	ADV
ihlr-16449	84	7	wanted	want	VERB
ihlr-16449	84	8	,	,	PUNCT
ihlr-16449	84	9	mod	mod	PROPN
ihlr-16449	84	10	.	.	PUNCT
ihlr-16449	84	11	healthcare	healthcare	PROPN
ihlr-16449	84	12	,	,	PUNCT
ihlr-16449	84	13	nov	nov	PROPN
ihlr-16449	84	14	.	.	PROPN
ihlr-16449	84	15	10	10	NUM
ihlr-16449	84	16	,	,	PUNCT
ihlr-16449	84	17	2003	2003	NUM
ihlr-16449	84	18	,	,	PUNCT
ihlr-16449	84	19	at6	at6	PROPN
ihlr-16449	84	20	.	.	PROPN
ihlr-16449	84	21	12	12	NUM
ihlr-16449	84	22	.	.	PUNCT
ihlr-16449	85	1	mary	mary	PROPN
ihlr-16449	85	2	chris	chris	PROPN
ihlr-16449	85	3	jaldevic	jaldevic	PROPN
ihlr-16449	85	4	,	,	PUNCT
ihlr-16449	85	5	rating	rating	NOUN
ihlr-16449	85	6	adjustment	adjustment	NOUN
ihlr-16449	85	7	,	,	PUNCT
ihlr-16449	85	8	mod	mod	PROPN
ihlr-16449	85	9	.	.	PUNCT
ihlr-16449	85	10	healthcare	healthcare	PROPN
ihlr-16449	85	11	,	,	PUNCT
ihlr-16449	85	12	dec	dec	PROPN
ihlr-16449	85	13	.	.	PROPN
ihlr-16449	85	14	1	1	NUM
ihlr-16449	85	15	,	,	PUNCT
ihlr-16449	85	16	2003	2003	NUM
ihlr-16449	85	17	,	,	PUNCT
ihlr-16449	85	18	at	at	ADP
ihlr-16449	85	19	12	12	NUM
ihlr-16449	85	20	.	.	PUNCT
ihlr-16449	85	21	182	182	NUM
ihlr-16449	85	22	indiana	indiana	PROPN
ihlr-16449	85	23	health	health	PROPN
ihlr-16449	85	24	law	law	NOUN
ihlr-16449	85	25	r.ev1ew	r.ev1ew	PROPN
ihlr-16449	86	1	[	[	X
ihlr-16449	86	2	vol	vol	NOUN
ihlr-16449	86	3	.	.	PUNCT
ihlr-16449	87	1	1:175	1:175	NUM
ihlr-16449	87	2	of	of	ADP
ihlr-16449	87	3	fraud	fraud	NOUN
ihlr-16449	87	4	in	in	ADP
ihlr-16449	87	5	the	the	DET
ihlr-16449	87	6	future	future	NOUN
ihlr-16449	87	7	is	be	AUX
ihlr-16449	87	8	certainly	certainly	ADV
ihlr-16449	87	9	a	a	DET
ihlr-16449	87	10	challenge	challenge	NOUN
ihlr-16449	87	11	for	for	ADP
ihlr-16449	87	12	boards	board	NOUN
ihlr-16449	87	13	all	all	ADV
ihlr-16449	87	14	across	across	ADP
ihlr-16449	87	15	the	the	DET
ihlr-16449	87	16	countryy	countryy	NOUN
ihlr-16449	87	17	the	the	DET
ihlr-16449	87	18	lessons	lesson	NOUN
ihlr-16449	87	19	that	that	PRON
ihlr-16449	87	20	these	these	DET
ihlr-16449	87	21	for	for	ADP
ihlr-16449	87	22	-	-	PUNCT
ihlr-16449	87	23	profit	profit	NOUN
ihlr-16449	87	24	corporations	corporation	NOUN
ihlr-16449	87	25	,	,	PUNCT
ihlr-16449	87	26	like	like	ADP
ihlr-16449	87	27	healthsouth	healthsouth	PROPN
ihlr-16449	87	28	,	,	PUNCT
ihlr-16449	87	29	have	have	AUX
ihlr-16449	87	30	learned	learn	VERB
ihlr-16449	87	31	over	over	ADP
ihlr-16449	87	32	recent	recent	ADJ
ihlr-16449	87	33	years	year	NOUN
ihlr-16449	87	34	can	can	AUX
ihlr-16449	87	35	be	be	AUX
ihlr-16449	87	36	instructive	instructive	ADJ
ihlr-16449	87	37	for	for	ADP
ihlr-16449	87	38	nonprofits	nonprofit	NOUN
ihlr-16449	87	39	and	and	CCONJ
ihlr-16449	87	40	their	their	PRON
ihlr-16449	87	41	boards	board	NOUN
ihlr-16449	87	42	.	.	PUNCT
ihlr-16449	88	1	ii	ii	X
ihlr-16449	88	2	.	.	PUNCT
ihlr-16449	88	3	historical	historical	ADJ
ihlr-16449	88	4	context	context	NOUN
ihlr-16449	88	5	for	for	ADP
ihlr-16449	88	6	nonprofit	nonprofit	ADJ
ihlr-16449	88	7	volunteer	volunteer	NOUN
ihlr-16449	88	8	boards	board	NOUN
ihlr-16449	88	9	in	in	ADP
ihlr-16449	88	10	order	order	NOUN
ihlr-16449	88	11	to	to	PART
ihlr-16449	88	12	achieve	achieve	VERB
ihlr-16449	88	13	and	and	CCONJ
ihlr-16449	88	14	maintain	maintain	VERB
ihlr-16449	88	15	their	their	PRON
ihlr-16449	88	16	tax	tax	NOUN
ihlr-16449	88	17	-	-	PUNCT
ihlr-16449	88	18	exempt	exempt	ADJ
ihlr-16449	88	19	status	status	NOUN
ihlr-16449	88	20	,	,	PUNCT
ihlr-16449	88	21	nonprofit	nonprofit	ADJ
ihlr-16449	88	22	organizations	organization	NOUN
ihlr-16449	88	23	must	must	AUX
ihlr-16449	88	24	operate	operate	VERB
ihlr-16449	88	25	for	for	ADP
ihlr-16449	88	26	the	the	DET
ihlr-16449	88	27	benefit	benefit	NOUN
ihlr-16449	88	28	of	of	ADP
ihlr-16449	88	29	the	the	DET
ihlr-16449	88	30	public	public	NOUN
ihlr-16449	88	31	.	.	PUNCT
ihlr-16449	89	1	one	one	NUM
ihlr-16449	89	2	factor	factor	NOUN
ihlr-16449	89	3	that	that	PRON
ihlr-16449	89	4	can	can	AUX
ihlr-16449	89	5	indicate	indicate	VERB
ihlr-16449	89	6	an	an	DET
ihlr-16449	89	7	organization	organization	NOUN
ihlr-16449	89	8	is	be	AUX
ihlr-16449	89	9	operating	operate	VERB
ihlr-16449	89	10	for	for	ADP
ihlr-16449	89	11	the	the	DET
ihlr-16449	89	12	good	good	NOUN
ihlr-16449	89	13	of	of	ADP
ihlr-16449	89	14	the	the	DET
ihlr-16449	89	15	public	public	NOUN
ihlr-16449	89	16	is	be	AUX
ihlr-16449	89	17	control	control	NOUN
ihlr-16449	89	18	by	by	ADP
ihlr-16449	89	19	a	a	DET
ihlr-16449	89	20	board	board	NOUN
ihlr-16449	89	21	that	that	PRON
ihlr-16449	89	22	is	be	AUX
ihlr-16449	89	23	drawn	draw	VERB
ihlr-16449	89	24	from	from	ADP
ihlr-16449	89	25	the	the	DET
ihlr-16449	89	26	comiilunity	comiilunity	NOUN
ihlr-16449	89	27	and	and	CCONJ
ihlr-16449	89	28	that	that	PRON
ihlr-16449	89	29	does	do	AUX
ihlr-16449	89	30	not	not	PART
ihlr-16449	89	31	hold	hold	VERB
ihlr-16449	89	32	a	a	DET
ihlr-16449	89	33	direct	direct	ADJ
ihlr-16449	89	34	economic	economic	ADJ
ihlr-16449	89	35	interest	interest	NOUN
ihlr-16449	89	36	in	in	ADP
ihlr-16449	89	37	the	the	DET
ihlr-16449	89	38	organization.14	organization.14	PROPN
ihlr-16449	89	39	as	as	ADP
ihlr-16449	89	40	a	a	DET
ihlr-16449	89	41	result	result	NOUN
ihlr-16449	89	42	,	,	PUNCT
ihlr-16449	89	43	nonprofit	nonprofit	ADJ
ihlr-16449	89	44	boards	board	NOUN
ihlr-16449	89	45	have	have	AUX
ihlr-16449	89	46	historically	historically	ADV
ihlr-16449	89	47	been	be	AUX
ihlr-16449	89	48	composed	compose	VERB
ihlr-16449	89	49	of	of	ADP
ihlr-16449	89	50	volunteers	volunteer	NOUN
ihlr-16449	89	51	,	,	PUNCT
ihlr-16449	89	52	who	who	PRON
ihlr-16449	89	53	are	be	AUX
ihlr-16449	89	54	often	often	ADV
ihlr-16449	89	55	laypersons	layperson	NOUN
ihlr-16449	89	56	with	with	ADP
ihlr-16449	89	57	respect	respect	NOUN
ihlr-16449	89	58	to	to	ADP
ihlr-16449	89	59	the	the	DET
ihlr-16449	89	60	operations	operation	NOUN
ihlr-16449	89	61	of	of	ADP
ihlr-16449	89	62	the	the	DET
ihlr-16449	89	63	organization	organization	NOUN
ihlr-16449	89	64	that	that	PRON
ihlr-16449	89	65	they	they	PRON
ihlr-16449	89	66	govern	govern	VERB
ihlr-16449	89	67	.	.	PUNCT
ihlr-16449	90	1	volunteer	volunteer	NOUN
ihlr-16449	90	2	board	board	NOUN
ihlr-16449	90	3	members	member	NOUN
ihlr-16449	90	4	may	may	AUX
ihlr-16449	90	5	have	have	AUX
ihlr-16449	90	6	once	once	ADV
ihlr-16449	90	7	believed	believe	VERB
ihlr-16449	90	8	that	that	SCONJ
ihlr-16449	90	9	they	they	PRON
ihlr-16449	90	10	were	be	AUX
ihlr-16449	90	11	personally	personally	ADV
ihlr-16449	90	12	insulated	insulate	VERB
ihlr-16449	90	13	from	from	ADP
ihlr-16449	90	14	liability	liability	NOUN
ihlr-16449	90	15	due	due	ADP
ihlr-16449	90	16	to	to	ADP
ihlr-16449	90	17	their	their	PRON
ihlr-16449	90	18	''	''	PUNCT
ihlr-16449	90	19	volunteer	volunteer	NOUN
ihlr-16449	90	20	"	"	PUNCT
ihlr-16449	90	21	status	status	NOUN
ihlr-16449	90	22	,	,	PUNCT
ihlr-16449	90	23	or	or	CCONJ
ihlr-16449	90	24	that	that	SCONJ
ihlr-16449	90	25	decisions	decision	NOUN
ihlr-16449	90	26	made	make	VERB
ihlr-16449	90	27	in	in	ADP
ihlr-16449	90	28	their	their	PRON
ihlr-16449	90	29	volunteer	volunteer	NOUN
ihlr-16449	90	30	board	board	NOUN
ihlr-16449	90	31	member	member	NOUN
ihlr-16449	90	32	capacity	capacity	NOUN
ihlr-16449	90	33	could	could	AUX
ihlr-16449	90	34	not	not	PART
ihlr-16449	90	35	expose	expose	VERB
ihlr-16449	90	36	their	their	PRON
ihlr-16449	90	37	organization	organization	NOUN
ihlr-16449	90	38	to	to	ADP
ihlr-16449	90	39	liability	liability	NOUN
ihlr-16449	90	40	.	.	PUNCT
ihlr-16449	91	1	.however	.however	ADV
ihlr-16449	91	2	,	,	PUNCT
ihlr-16449	91	3	evolving	evolve	VERB
ihlr-16449	91	4	law	law	NOUN
ihlr-16449	91	5	and	and	CCONJ
ihlr-16449	91	6	emerging	emerge	VERB
ihlr-16449	91	7	principles	principle	NOUN
ihlr-16449	91	8	of	of	ADP
ihlr-16449	91	9	corporate	corporate	ADJ
ihlr-16449	91	10	responsibility	responsibility	NOUN
ihlr-16449	91	11	indicate	indicate	VERB
ihlr-16449	91	12	otherwise	otherwise	ADV
ihlr-16449	91	13	.	.	PUNCT
ihlr-16449	92	1	in	in	ADP
ihlr-16449	92	2	the	the	DET
ihlr-16449	92	3	mid-1960s	mid-1960	NOUN
ihlr-16449	92	4	,	,	PUNCT
ihlr-16449	92	5	darling	darling	NOUN
ihlr-16449	92	6	v.	v.	ADP
ihlr-16449	92	7	charleston	charleston	PROPN
ihlr-16449	92	8	community	community	PROPN
ihlr-16449	92	9	memorial	memorial	NOUN
ihlr-16449	92	10	hospi­	hospi­	PROPN
ihlr-16449	92	11	ta/15	ta/15	PROPN
ihlr-16449	92	12	represented	represent	VERB
ihlr-16449	92	13	a	a	DET
ihlr-16449	92	14	turning	turning	NOUN
ihlr-16449	92	15	point	point	NOUN
ihlr-16449	92	16	for	for	ADP
ihlr-16449	92	17	hospitals	hospital	NOUN
ihlr-16449	92	18	and	and	CCONJ
ihlr-16449	92	19	their	their	PRON
ihlr-16449	92	20	governing	govern	VERB
ihlr-16449	92	21	boards	board	NOUN
ihlr-16449	92	22	.	.	PUNCT
ihlr-16449	93	1	in	in	ADP
ihlr-16449	93	2	that	that	DET
ihlr-16449	93	3	case	case	NOUN
ihlr-16449	93	4	,	,	PUNCT
ihlr-16449	93	5	the	the	DET
ihlr-16449	93	6	lllinois	lllinois	PROPN
ihlr-16449	93	7	supreme	supreme	PROPN
ihlr-16449	93	8	court	court	PROPN
ihlr-16449	93	9	connected	connect	VERB
ihlr-16449	93	10	a	a	DET
ihlr-16449	93	11	hospital	hospital	NOUN
ihlr-16449	93	12	governing	govern	VERB
ihlr-16449	93	13	board	board	NOUN
ihlr-16449	93	14	's	's	PART
ihlr-16449	93	15	powers	power	NOUN
ihlr-16449	93	16	with	with	ADP
ihlr-16449	93	17	a	a	DET
ihlr-16449	93	18	medical	medical	ADJ
ihlr-16449	93	19	staff	staff	NOUN
ihlr-16449	93	20	member	member	NOUN
ihlr-16449	93	21	's	's	PART
ihlr-16449	93	22	negligent	negligent	ADJ
ihlr-16449	93	23	actions	action	NOUN
ihlr-16449	93	24	in	in	ADP
ihlr-16449	93	25	finding	find	VERB
ihlr-16449	93	26	the	the	DET
ihlr-16449	93	27	hospital	hospital	NOUN
ihlr-16449	93	28	liable	liable	ADJ
ihlr-16449	93	29	for	for	ADP
ihlr-16449	93	30	negligent	negligent	ADJ
ihlr-16449	93	31	medical	medical	ADJ
ihlr-16449	93	32	and	and	CCONJ
ihlr-16449	93	33	hospital	hospital	NOUN
ihlr-16449	93	34	treatment	treatment	NOUN
ihlr-16449	93	35	.	.	PUNCT
ihlr-16449	94	1	in	in	ADP
ihlr-16449	94	2	affirming	affirm	VERB
ihlr-16449	94	3	the	the	DET
ihlr-16449	94	4	appellate	appellate	ADJ
ihlr-16449	94	5	court	court	NOUN
ihlr-16449	94	6	's	's	PART
ihlr-16449	94	7	decision	decision	NOUN
ihlr-16449	94	8	,	,	PUNCT
ihlr-16449	94	9	the	the	DET
ihlr-16449	94	10	lllinois	lllinois	PROPN
ihlr-16449	94	11	supreme	supreme	PROPN
ihlr-16449	94	12	court	court	PROPN
ihlr-16449	94	13	stated	state	VERB
ihlr-16449	94	14	that	that	SCONJ
ihlr-16449	94	15	a	a	DET
ihlr-16449	94	16	hospital	hospital	NOUN
ihlr-16449	94	17	's	's	PART
ihlr-16449	94	18	licensure	licensure	NOUN
ihlr-16449	94	19	regulations	regulation	NOUN
ihlr-16449	94	20	,	,	PUNCT
ihlr-16449	94	21	accreditation	accreditation	NOUN
ihlr-16449	94	22	standards	standard	NOUN
ihlr-16449	94	23	,	,	PUNCT
ihlr-16449	94	24	and	and	CCONJ
ihlr-16449	94	25	bylaws	bylaw	NOUN
ihlr-16449	94	26	,	,	PUNCT
ihlr-16449	94	27	which	which	PRON
ihlr-16449	94	28	delineate	delineate	VERB
ihlr-16449	94	29	a	a	DET
ihlr-16449	94	30	governing	govern	VERB
ihlr-16449	94	31	board	board	NOUN
ihlr-16449	94	32	's	's	PART
ihlr-16449	94	33	responsibilities	responsibility	NOUN
ihlr-16449	94	34	,	,	PUNCT
ihlr-16449	94	35	collectively	collectively	ADV
ihlr-16449	94	36	establish	establish	VERB
ihlr-16449	94	37	that	that	SCONJ
ihlr-16449	94	38	it	it	PRON
ihlr-16449	94	39	is	be	AUX
ihlr-16449	94	40	"	"	PUNCT
ihlr-16449	94	41	both	both	CCONJ
ihlr-16449	94	42	desirable	desirable	ADJ
ihlr-16449	94	43	and	and	CCONJ
ihlr-16449	94	44	feasible	feasible	ADJ
ihlr-16449	94	45	that	that	SCONJ
ihlr-16449	94	46	a	a	DET
ihlr-16449	94	47	hospital	hospital	NOUN
ihlr-16449	94	48	assume	assume	VERB
ihlr-16449	94	49	certain	certain	ADJ
ihlr-16449	94	50	responsibilities	responsibility	NOUN
ihlr-16449	94	51	for	for	ADP
ihlr-16449	94	52	the	the	DET
ihlr-16449	94	53	care	care	NOUN
ihlr-16449	94	54	of	of	ADP
ihlr-16449	94	55	the	the	DET
ihlr-16449	94	56	patient	patient	NOUN
ihlr-16449	94	57	.	.	PUNCT
ihlr-16449	95	1	"16	"16	NOUN
ihlr-16449	95	2	while	while	SCONJ
ihlr-16449	95	3	courts	court	NOUN
ihlr-16449	95	4	have	have	AUX
ihlr-16449	95	5	found	find	VERB
ihlr-16449	95	6	hospitals	hospital	NOUN
ihlr-16449	95	7	liable	liable	ADJ
ihlr-16449	95	8	based	base	VERB
ihlr-16449	95	9	upon	upon	SCONJ
ihlr-16449	95	10	their	their	PRON
ihlr-16449	95	11	board	board	NOUN
ihlr-16449	95	12	's	's	PART
ihlr-16449	95	13	actions	action	NOUN
ihlr-16449	95	14	or	or	CCONJ
ihlr-16449	95	15	inactions	inaction	NOUN
ihlr-16449	95	16	,	,	PUNCT
ihlr-16449	95	17	courts	court	NOUN
ihlr-16449	95	18	have	have	AUX
ihlr-16449	95	19	been	be	AUX
ihlr-16449	95	20	reluctant	reluctant	ADJ
ihlr-16449	95	21	to	to	PART
ihlr-16449	95	22	extend	extend	VERB
ihlr-16449	95	23	liability	liability	NOUN
ihlr-16449	95	24	to	to	PART
ihlr-16449	95	25	board	board	VERB
ihlr-16449	95	26	members	member	NOUN
ihlr-16449	95	27	individually	individually	ADV
ihlr-16449	95	28	.	.	PUNCT
ihlr-16449	96	1	this	this	PRON
ihlr-16449	96	2	is	be	AUX
ihlr-16449	96	3	in	in	ADP
ihlr-16449	96	4	part	part	NOUN
ihlr-16449	96	5	due	due	ADP
ihlr-16449	96	6	to	to	ADP
ihlr-16449	96	7	"	"	PUNCT
ihlr-16449	96	8	volunteer	volunteer	NOUN
ihlr-16449	96	9	director	director	NOUN
ihlr-16449	96	10	"	"	PUNCT
ihlr-16449	96	11	immunity	immunity	NOUN
ihlr-16449	96	12	state	state	NOUN
ihlr-16449	96	13	legislation	legislation	NOUN
ihlr-16449	96	14	that	that	PRON
ihlr-16449	96	15	began	begin	VERB
ihlr-16449	96	16	to	to	PART
ihlr-16449	96	17	emerge	emerge	VERB
ihlr-16449	96	18	over	over	ADP
ihlr-16449	96	19	a	a	DET
ihlr-16449	96	20	decade	decade	NOUN
ihlr-16449	96	21	ago	ago	ADV
ihlr-16449	96	22	.	.	PUNCT
ihlr-16449	97	1	to	to	ADP
ihlr-16449	97	2	date	date	NOUN
ihlr-16449	97	3	,	,	PUNCT
ihlr-16449	97	4	at	at	ADP
ihlr-16449	97	5	least	least	ADV
ihlr-16449	97	6	seventeen	seventeen	NUM
ihlr-16449	97	7	states17	states17	NOUN
ihlr-16449	97	8	have	have	AUX
ihlr-16449	97	9	enacted	enact	VERB
ihlr-16449	97	10	legislation	legislation	NOUN
ihlr-16449	97	11	to	to	PART
ihlr-16449	97	12	protect	protect	VERB
ihlr-16449	97	13	volunteer	volunteer	NOUN
ihlr-16449	97	14	directors	director	NOUN
ihlr-16449	97	15	;	;	PUNCT
ihlr-16449	98	1	13	13	NUM
ihlr-16449	98	2	.	.	X
ihlr-16449	98	3	peotrowski	peotrowski	PROPN
ihlr-16449	98	4	.	.	PUNCT
ihlr-16449	98	5	,	,	PUNCT
ihlr-16449	98	6	supra	supra	PROPN
ihlr-16449	98	7	note	note	VERB
ihlr-16449	98	8	11	11	NUM
ihlr-16449	98	9	.	.	PUNCT
ihlr-16449	99	1	14	14	NUM
ihlr-16449	99	2	.	.	PUNCT
ihlr-16449	100	1	brucer.hopkins	brucer.hopkin	NOUN
ihlr-16449	100	2	,	,	PUNCT
ihlr-16449	100	3	thei	thei	PROPN
ihlr-16449	100	4	..	..	SYM
ihlr-16449	100	5	awoftax	awoftax	NOUN
ihlr-16449	100	6	-	-	PUNCT
ihlr-16449	100	7	exemi'i'oroanjzations	exemi'i'oroanjzation	NOUN
ihlr-16449	100	8	137	137	NUM
ihlr-16449	100	9	(	(	PUNCT
ihlr-16449	100	10	6tbed.1992	6tbed.1992	NOUN
ihlr-16449	100	11	)	)	PUNCT
ihlr-16449	100	12	.	.	PUNCT
ihlr-16449	101	1	15	15	X
ihlr-16449	101	2	.	.	X
ihlr-16449	101	3	darling	darling	NOUN
ihlr-16449	101	4	v.	v.	ADP
ihlr-16449	101	5	charleston	charleston	PROPN
ihlr-16449	101	6	cmty	cmty	PROPN
ihlr-16449	101	7	.	.	PUNCT
ihlr-16449	102	1	mem'l	mem'l	NOUN
ihlr-16449	102	2	hosp	hosp	PROPN
ihlr-16449	102	3	.	.	PUNCT
ihlr-16449	103	1	,	,	PUNCT
ihlr-16449	103	2	211	211	NUM
ihlr-16449	103	3	n.e.2d	n.e.2d	NOUN
ihlr-16449	103	4	253	253	NUM
ihlr-16449	103	5	(	(	PUNCT
ihlr-16449	103	6	lll	lll	NOUN
ihlr-16449	103	7	.	.	PUNCT
ihlr-16449	104	1	1965	1965	NUM
ihlr-16449	104	2	)	)	PUNCT
ihlr-16449	104	3	.	.	PUNCT
ihlr-16449	105	1	16	16	NUM
ihlr-16449	105	2	.	.	PUNCT
ihlr-16449	105	3	/d	/d	INTJ
ihlr-16449	105	4	.	.	PUNCT
ihlr-16449	106	1	at257	at257	PROPN
ihlr-16449	106	2	.	.	PUNCT
ihlr-16449	107	1	17	17	NUM
ihlr-16449	107	2	.	.	PUNCT
ihlr-16449	108	1	see	see	VERB
ihlr-16449	108	2	cal	cal	PROPN
ihlr-16449	108	3	.	.	PUNCT
ihlr-16449	109	1	corp	corp	PROPN
ihlr-16449	109	2	.	.	PROPN
ihlr-16449	110	1	code§	code§	PROPN
ihlr-16449	110	2	5239	5239	NUM
ihlr-16449	110	3	(	(	PUNCT
ihlr-16449	110	4	west	west	NOUN
ihlr-16449	110	5	2003	2003	NUM
ihlr-16449	110	6	)	)	PUNCT
ihlr-16449	110	7	;	;	PUNCT
ihlr-16449	110	8	col	col	PROPN
ihlr-16449	110	9	rev	rev	PROPN
ihlr-16449	110	10	.	.	PROPN
ihlr-16449	110	11	stat	stat	PROPN
ihlr-16449	110	12	.	.	PUNCT
ihlr-16449	111	1	ann.§	ann.§	ADV
ihlr-16449	111	2	13	13	NUM
ihlr-16449	111	3	-	-	SYM
ihlr-16449	111	4	21	21	NUM
ihlr-16449	111	5	-	-	SYM
ihlr-16449	111	6	115.7	115.7	NUM
ihlr-16449	111	7	(	(	PUNCT
ihlr-16449	111	8	west	west	NOUN
ihlr-16449	111	9	2003	2003	NUM
ihlr-16449	111	10	)	)	PUNCT
ihlr-16449	111	11	;	;	PUNCT
ihlr-16449	111	12	conn	conn	PROPN
ihlr-16449	111	13	.	.	PUNCT
ihlr-16449	111	14	gen	gen	PROPN
ihlr-16449	111	15	.	.	PROPN
ihlr-16449	111	16	st	st	PROPN
ihlr-16449	111	17	.	.	PROPN
ihlr-16449	111	18	ann	ann	PROPN
ihlr-16449	111	19	.	.	PUNCT
ihlr-16449	112	1	§	§	PROPN
ihlr-16449	112	2	52	52	NUM
ihlr-16449	112	3	-	-	SYM
ihlr-16449	112	4	557	557	NUM
ihlr-16449	112	5	m	m	NOUN
ihlr-16449	112	6	(	(	PUNCT
ihlr-16449	112	7	west	west	NOUN
ihlr-16449	112	8	2003	2003	NUM
ihlr-16449	112	9	)	)	PUNCT
ihlr-16449	112	10	;	;	PUNCT
ihlr-16449	112	11	fl	fl	PROPN
ihlr-16449	112	12	.	.	PROPN
ihlr-16449	112	13	stat	stat	PROPN
ihlr-16449	112	14	.	.	PUNCT
ihlr-16449	113	1	ann	ann	PROPN
ihlr-16449	113	2	.	.	PUNCT
ihlr-16449	114	1	§	§	PROPN
ihlr-16449	114	2	617.0834	617.0834	NUM
ihlr-16449	114	3	(	(	PUNCT
ihlr-16449	114	4	west	west	NOUN
ihlr-16449	114	5	2003	2003	NUM
ihlr-16449	114	6	)	)	PUNCT
ihlr-16449	114	7	;	;	PUNCT
ihlr-16449	115	1	ind	ind	PROPN
ihlr-16449	115	2	.	.	PUNCT
ihlr-16449	115	3	code	code	PROPN
ihlr-16449	115	4	ann.§	ann.§	PROPN
ihlr-16449	115	5	34	34	NUM
ihlr-16449	115	6	-	-	SYM
ihlr-16449	115	7	30	30	NUM
ihlr-16449	115	8	-	-	PUNCT
ihlr-16449	115	9	4	4	NUM
ihlr-16449	115	10	-	-	SYM
ihlr-16449	115	11	2	2	NUM
ihlr-16449	115	12	(	(	PUNCT
ihlr-16449	115	13	west	west	NOUN
ihlr-16449	115	14	2003	2003	NUM
ihlr-16449	115	15	)	)	PUNCT
ihlr-16449	115	16	;	;	PUNCT
ihlr-16449	115	17	ky	ky	PROPN
ihlr-16449	115	18	.	.	PROPN
ihlr-16449	115	19	rev	rev	PROPN
ihlr-16449	115	20	.	.	PUNCT
ihlr-16449	115	21	stat.§	stat.§	PROPN
ihlr-16449	115	22	411.200	411.200	NUM
ihlr-16449	115	23	(	(	PUNCT
ihlr-16449	115	24	banks	bank	NOUN
ihlr-16449	115	25	-	-	PUNCT
ihlr-16449	115	26	baldwin	baldwin	PROPN
ihlr-16449	115	27	2003);la.rev.stat.ann.§2792.1(west2003);me.rev.stat.ann.§158	2003);la.rev.stat.ann.§2792.1(west2003);me.rev.stat.ann.§158	PROPN
ihlr-16449	115	28	-	-	PUNCT
ihlr-16449	115	29	a(west2003	a(west2003	NUM
ihlr-16449	115	30	)	)	PUNCT
ihlr-16449	115	31	;	;	PUNCT
ihlr-16449	115	32	md	md	PROPN
ihlr-16449	115	33	.	.	PROPN
ihlr-16449	115	34	code	code	PROPN
ihlr-16449	116	1	ann.§	ann.§	PROPN
ihlr-16449	116	2	5	5	NUM
ihlr-16449	116	3	-	-	SYM
ihlr-16449	116	4	417	417	NUM
ihlr-16449	116	5	(	(	PUNCT
ihlr-16449	116	6	2003);mont.codeann	2003);mont.codeann	NUM
ihlr-16449	116	7	.	.	PUNCT
ihlr-16449	117	1	§	§	PROPN
ihlr-16449	117	2	27	27	NUM
ihlr-16449	117	3	-	-	SYM
ihlr-16449	117	4	1	1	NUM
ihlr-16449	117	5	-	-	PUNCT
ihlr-16449	117	6	732(2003);n.d	732(2003);n.d	PROPN
ihlr-16449	117	7	.	.	PUNCT
ihlr-16449	117	8	cent	cent	NOUN
ihlr-16449	117	9	.	.	PUNCT
ihlr-16449	118	1	code§	code§	PROPN
ihlr-16449	118	2	to33	to33	PROPN
ihlr-16449	118	3	-	-	PUNCT
ihlr-16449	118	4	47	47	NUM
ihlr-16449	118	5	(	(	PUNCT
ihlr-16449	118	6	2003	2003	NUM
ihlr-16449	118	7	)	)	PUNCT
ihlr-16449	118	8	;	;	PUNCT
ihlr-16449	118	9	neb	neb	PROPN
ihlr-16449	118	10	.	.	PROPN
ihlr-16449	118	11	rev	rev	PROPN
ihlr-16449	118	12	.	.	PROPN
ihlr-16449	118	13	st	st	PROPN
ihlr-16449	118	14	.	.	PROPN
ihlr-16449	118	15	§	§	PROPN
ihlr-16449	118	16	25	25	NUM
ihlr-16449	118	17	-	-	SYM
ihlr-16449	118	18	21	21	NUM
ihlr-16449	118	19	,	,	PUNCT
ihlr-16449	118	20	191	191	NUM
ihlr-16449	118	21	(	(	PUNCT
ihlr-16449	118	22	2003	2003	NUM
ihlr-16449	118	23	)	)	PUNCT
ihlr-16449	118	24	;	;	PUNCT
ihlr-16449	119	1	n.m	n.m	PROPN
ihlr-16449	119	2	.	.	PROPN
ihlr-16449	119	3	st	st	PROPN
ihlr-16449	119	4	.	.	PROPN
ihlr-16449	119	5	ann	ann	PROPN
ihlr-16449	119	6	.	.	PUNCT
ihlr-16449	120	1	§	§	PROPN
ihlr-16449	120	2	53	53	NUM
ihlr-16449	120	3	-	-	SYM
ihlr-16449	120	4	8	8	NUM
ihlr-16449	120	5	-	-	PUNCT
ihlr-16449	120	6	25	25	NUM
ihlr-16449	120	7	-	-	SYM
ihlr-16449	120	8	3	3	NUM
ihlr-16449	120	9	(	(	PUNCT
ihlr-16449	120	10	michie	michie	PROPN
ihlr-16449	120	11	2003	2003	NUM
ihlr-16449	120	12	)	)	PUNCT
ihlr-16449	120	13	;	;	PUNCT
ihlr-16449	120	14	2004	2004	NUM
ihlr-16449	120	15	]	]	X
ihlr-16449	120	16	healthcare	healthcare	NOUN
ihlr-16449	120	17	organizations	organization	NOUN
ihlr-16449	120	18	and	and	CCONJ
ihlr-16449	120	19	the	the	DET
ihlr-16449	120	20	lmpucations	lmpucation	NOUN
ihlr-16449	120	21	of	of	ADP
ihlr-16449	120	22	soxa	soxa	NOUN
ihlr-16449	120	23	183	183	NUM
ihlr-16449	120	24	however	however	ADV
ihlr-16449	120	25	,	,	PUNCT
ihlr-16449	120	26	many	many	ADJ
ihlr-16449	120	27	of	of	ADP
ihlr-16449	120	28	these	these	DET
ihlr-16449	120	29	state	state	NOUN
ihlr-16449	120	30	statutes	statute	NOUN
ihlr-16449	120	31	are	be	AUX
ihlr-16449	120	32	narrow	narrow	ADJ
ihlr-16449	120	33	in	in	ADP
ihlr-16449	120	34	scope	scope	NOUN
ihlr-16449	120	35	.	.	PUNCT
ihlr-16449	121	1	13	13	NUM
ihlr-16449	121	2	in	in	ADP
ihlr-16449	121	3	light	light	NOUN
ihlr-16449	121	4	of	of	ADP
ihlr-16449	121	5	today	today	NOUN
ihlr-16449	121	6	'	'	PART
ihlr-16449	121	7	s	s	X
ihlr-16449	121	8	corporate	corporate	ADJ
ihlr-16449	121	9	governance	governance	NOUN
ihlr-16449	121	10	environment	environment	NOUN
ihlr-16449	121	11	and	and	CCONJ
ihlr-16449	121	12	considering	consider	VERB
ihlr-16449	121	13	the	the	DET
ihlr-16449	121	14	fact	fact	NOUN
ihlr-16449	121	15	that	that	SCONJ
ihlr-16449	121	16	many	many	ADJ
ihlr-16449	121	17	states	state	NOUN
ihlr-16449	121	18	either	either	CCONJ
ihlr-16449	121	19	do	do	AUX
ihlr-16449	121	20	not	not	PART
ihlr-16449	121	21	clothe	clothe	VERB
ihlr-16449	121	22	volunteer	volunteer	NOUN
ihlr-16449	121	23	directors	director	NOUN
ihlr-16449	121	24	with	with	ADP
ihlr-16449	121	25	immunity	immunity	NOUN
ihlr-16449	121	26	or	or	CCONJ
ihlr-16449	121	27	substantially	substantially	ADV
ihlr-16449	121	28	limit	limit	VERB
ihlr-16449	121	29	the	the	DET
ihlr-16449	121	30	scope	scope	NOUN
ihlr-16449	121	31	of	of	ADP
ihlr-16449	121	32	such	such	ADJ
ihlr-16449	121	33	immunity	immunity	NOUN
ihlr-16449	121	34	,	,	PUNCT
ihlr-16449	121	35	board	board	NOUN
ihlr-16449	121	36	members	member	NOUN
ihlr-16449	121	37	must	must	AUX
ihlr-16449	121	38	be	be	AUX
ihlr-16449	121	39	cognizant	cognizant	ADJ
ihlr-16449	121	40	of	of	ADP
ihlr-16449	121	41	exposure	exposure	NOUN
ihlr-16449	121	42	to	to	ADP
ihlr-16449	121	43	liability	liability	NOUN
ihlr-16449	121	44	from	from	ADP
ihlr-16449	121	45	both	both	CCONJ
ihlr-16449	121	46	a	a	DET
ihlr-16449	121	47	personal	personal	ADJ
ihlr-16449	121	48	and	and	CCONJ
ihlr-16449	121	49	global	global	ADJ
ihlr-16449	121	50	perspective	perspective	NOUN
ihlr-16449	121	51	.	.	PUNCT
ihlr-16449	122	1	appreciating	appreciate	VERB
ihlr-16449	122	2	the	the	DET
ihlr-16449	122	3	scope	scope	NOUN
ihlr-16449	122	4	of	of	ADP
ihlr-16449	122	5	this	this	DET
ihlr-16449	122	6	exposure	exposure	NOUN
ihlr-16449	122	7	is	be	AUX
ihlr-16449	122	8	conditioned	condition	VERB
ihlr-16449	122	9	upon	upon	SCONJ
ihlr-16449	122	10	an	an	DET
ihlr-16449	122	11	understanding	understanding	NOUN
ihlr-16449	122	12	of	of	ADP
ihlr-16449	122	13	the	the	DET
ihlr-16449	122	14	state	state	NOUN
ihlr-16449	122	15	and	and	CCONJ
ihlr-16449	122	16	federal	federal	ADJ
ihlr-16449	122	17	authorities	authority	NOUN
ihlr-16449	122	18	that	that	PRON
ihlr-16449	122	19	shape	shape	VERB
ihlr-16449	122	20	nonprofit	nonprofit	ADJ
ihlr-16449	122	21	healthcare	healthcare	NOUN
ihlr-16449	122	22	organizations	organization	NOUN
ihlr-16449	122	23	.	.	PUNCT
ihlr-16449	123	1	iii	iii	X
ihlr-16449	123	2	.	.	PUNCT
ihlr-16449	124	1	state	state	PROPN
ihlr-16449	124	2	nonprofit	nonprofit	ADJ
ihlr-16449	124	3	corporate	corporate	ADJ
ihlr-16449	124	4	code	code	NOUN
ihlr-16449	124	5	a.	a.	NOUN
ihlr-16449	124	6	standards	standard	NOUN
ihlr-16449	124	7	for	for	ADP
ihlr-16449	124	8	directors	director	NOUN
ihlr-16449	124	9	'	'	PART
ihlr-16449	124	10	duties	duty	NOUN
ihlr-16449	124	11	some	some	DET
ihlr-16449	124	12	states	state	NOUN
ihlr-16449	124	13	have	have	VERB
ihlr-16449	124	14	statutory	statutory	ADJ
ihlr-16449	124	15	law	law	NOUN
ihlr-16449	124	16	that	that	PRON
ihlr-16449	124	17	specifically	specifically	ADV
ihlr-16449	124	18	governs	govern	VERB
ihlr-16449	124	19	the	the	DET
ihlr-16449	124	20	corporate	corporate	ADJ
ihlr-16449	124	21	conduct	conduct	NOUN
ihlr-16449	124	22	of	of	ADP
ihlr-16449	124	23	non	non	ADJ
ihlr-16449	124	24	profits	profit	NOUN
ihlr-16449	124	25	.	.	PUNCT
ihlr-16449	125	1	a	a	DET
ihlr-16449	125	2	few	few	ADJ
ihlr-16449	125	3	of	of	ADP
ihlr-16449	125	4	these	these	DET
ihlr-16449	125	5	states	state	NOUN
ihlr-16449	125	6	'	'	PART
ihlr-16449	125	7	laws	law	NOUN
ihlr-16449	125	8	are	be	AUX
ihlr-16449	125	9	based	base	VERB
ihlr-16449	125	10	on	on	ADP
ihlr-16449	125	11	the	the	DET
ihlr-16449	125	12	revised	revise	VERB
ihlr-16449	125	13	model	model	PROPN
ihlr-16449	125	14	nonprofit	nonprofit	PROPN
ihlr-16449	125	15	corporation	corporation	PROPN
ihlr-16449	125	16	act	act	NOUN
ihlr-16449	125	17	(	(	PUNCT
ihlr-16449	125	18	"	"	PUNCT
ihlr-16449	125	19	model	model	NOUN
ihlr-16449	125	20	act	act	PROPN
ihlr-16449	125	21	"	"	PUNCT
ihlr-16449	125	22	)	)	PUNCT
ihlr-16449	125	23	.	.	PUNCT
ihlr-16449	126	1	19	19	NUM
ihlr-16449	126	2	the	the	DET
ihlr-16449	126	3	indiana	indiana	PROPN
ihlr-16449	126	4	nonprofit	nonprofit	PROPN
ihlr-16449	126	5	corporation	corporation	PROPN
ihlr-16449	126	6	act	act	NOUN
ihlr-16449	126	7	of	of	ADP
ihlr-16449	126	8	1991	1991	NUM
ihlr-16449	126	9	(	(	PUNCT
ihlr-16449	126	10	"	"	PUNCT
ihlr-16449	126	11	indiana	indiana	PROPN
ihlr-16449	126	12	nonprofit	nonprofit	PROPN
ihlr-16449	126	13	act")20	act")20	PROPN
ihlr-16449	126	14	is	be	AUX
ihlr-16449	126	15	similar	similar	ADJ
ihlr-16449	126	16	in	in	ADP
ihlr-16449	126	17	many	many	ADJ
ihlr-16449	126	18	essential	essential	ADJ
ihlr-16449	126	19	features	feature	NOUN
ihlr-16449	126	20	to	to	ADP
ihlr-16449	126	21	other	other	ADJ
ihlr-16449	126	22	state	state	NOUN
ihlr-16449	126	23	nonprofit	nonprofit	ADJ
ihlr-16449	126	24	corporation	corporation	NOUN
ihlr-16449	126	25	codes	code	NOUN
ihlr-16449	126	26	in	in	ADP
ihlr-16449	126	27	the	the	DET
ihlr-16449	126	28	manner	manner	NOUN
ihlr-16449	126	29	in	in	ADP
ihlr-16449	126	30	which	which	PRON
ihlr-16449	126	31	it	it	PRON
ihlr-16449	126	32	regulates	regulate	VERB
ihlr-16449	126	33	the	the	DET
ihlr-16449	126	34	activities	activity	NOUN
ihlr-16449	126	35	of	of	ADP
ihlr-16449	126	36	nonprofit	nonprofit	ADJ
ihlr-16449	126	37	corporations	corporation	NOUN
ihlr-16449	126	38	in	in	ADP
ihlr-16449	126	39	indiana	indiana	PROPN
ihlr-16449	126	40	.	.	PUNCT
ihlr-16449	127	1	the	the	DET
ihlr-16449	127	2	indiana	indiana	PROPN
ihlr-16449	127	3	nonprofit	nonprofit	PROPN
ihlr-16449	127	4	act	act	PROPN
ihlr-16449	127	5	mandates	mandate	NOUN
ihlr-16449	127	6	that	that	PRON
ihlr-16449	127	7	a	a	DET
ihlr-16449	127	8	nonprofit	nonprofit	ADJ
ihlr-16449	127	9	corporation	corporation	NOUN
ihlr-16449	127	10	have	have	VERB
ihlr-16449	127	11	a	a	DET
ihlr-16449	127	12	board	board	NOUN
ihlr-16449	127	13	of	of	ADP
ihlr-16449	127	14	directors	director	NOUN
ihlr-16449	127	15	.	.	PUNCT
ihlr-16449	128	1	21	21	NUM
ihlr-16449	128	2	the	the	DET
ihlr-16449	128	3	articles	article	NOUN
ihlr-16449	128	4	of	of	ADP
ihlr-16449	128	5	incorporation	incorporation	NOUN
ihlr-16449	128	6	of	of	ADP
ihlr-16449	128	7	a	a	DET
ihlr-16449	128	8	nonprofit	nonprofit	ADJ
ihlr-16449	128	9	corpora­	corpora­	NOUN
ihlr-16449	128	10	tion	tion	NOUN
ihlr-16449	128	11	"	"	PUNCT
ihlr-16449	128	12	may	may	AUX
ihlr-16449	128	13	authorize	authorize	VERB
ihlr-16449	128	14	a	a	DET
ihlr-16449	128	15	person	person	NOUN
ihlr-16449	128	16	or	or	CCONJ
ihlr-16449	128	17	group	group	NOUN
ihlr-16449	128	18	of	of	ADP
ihlr-16449	128	19	persons	person	NOUN
ihlr-16449	128	20	...	...	PUNCT
ihlr-16449	128	21	to	to	PART
ihlr-16449	128	22	exercise	exercise	VERB
ihlr-16449	128	23	some	some	PRON
ihlr-16449	128	24	or	or	CCONJ
ihlr-16449	128	25	all	all	PRON
ihlr-16449	128	26	of	of	ADP
ihlr-16449	128	27	the	the	DET
ihlr-16449	128	28	powers	power	NOUN
ihlr-16449	128	29	that	that	PRON
ihlr-16449	128	30	would	would	AUX
ihlr-16449	128	31	otherwise	otherwise	ADV
ihlr-16449	128	32	be	be	AUX
ihlr-16449	128	33	exercised	exercise	VERB
ihlr-16449	128	34	by	by	ADP
ihlr-16449	128	35	a	a	DET
ihlr-16449	128	36	board	board	NOUN
ihlr-16449	128	37	of	of	ADP
ihlr-16449	128	38	directors	director	NOUN
ihlr-16449	128	39	.	.	PUNCT
ihlr-16449	129	1	"22	"22	VERB
ihlr-16449	129	2	however	however	ADV
ihlr-16449	129	3	,	,	PUNCT
ihlr-16449	129	4	the	the	DET
ihlr-16449	129	5	non	non	ADJ
ihlr-16449	129	6	-	-	ADJ
ihlr-16449	129	7	director	director	ADJ
ihlr-16449	129	8	person	person	NOUN
ihlr-16449	129	9	or	or	CCONJ
ihlr-16449	129	10	group	group	NOUN
ihlr-16449	129	11	of	of	ADP
ihlr-16449	129	12	persons	person	NOUN
ihlr-16449	129	13	authorized	authorize	VERB
ihlr-16449	129	14	to	to	PART
ihlr-16449	129	15	exercise	exercise	VERB
ihlr-16449	129	16	those	those	DET
ihlr-16449	129	17	powers	power	NOUN
ihlr-16449	129	18	normally	normally	ADV
ihlr-16449	129	19	reserved	reserve	VERB
ihlr-16449	129	20	for	for	ADP
ihlr-16449	129	21	members	member	NOUN
ihlr-16449	129	22	of	of	ADP
ihlr-16449	129	23	the	the	DET
ihlr-16449	129	24	board	board	NOUN
ihlr-16449	129	25	of	of	ADP
ihlr-16449	129	26	directors	director	NOUN
ihlr-16449	129	27	must	must	AUX
ihlr-16449	129	28	abide	abide	VERB
ihlr-16449	129	29	by	by	ADP
ihlr-16449	129	30	the	the	DET
ihlr-16449	129	31	duties	duty	NOUN
ihlr-16449	129	32	and	and	CCONJ
ihlr-16449	129	33	responsibilities	responsibility	NOUN
ihlr-16449	129	34	imposed	impose	VERB
ihlr-16449	129	35	on	on	ADP
ihlr-16449	129	36	corporate	corporate	ADJ
ihlr-16449	129	37	directors	director	NOUN
ihlr-16449	129	38	.	.	PUNCT
ihlr-16449	130	1	23	23	NUM
ihlr-16449	131	1	the	the	DET
ihlr-16449	131	2	duties	duty	NOUN
ihlr-16449	131	3	for	for	ADP
ihlr-16449	131	4	directors	director	NOUN
ihlr-16449	131	5	of	of	ADP
ihlr-16449	131	6	nonprofit	nonprofit	ADJ
ihlr-16449	131	7	corporations	corporation	NOUN
ihlr-16449	131	8	in	in	ADP
ihlr-16449	131	9	indiana	indiana	PROPN
ihlr-16449	131	10	,	,	PUNCT
ihlr-16449	131	11	and	and	CCONJ
ihlr-16449	131	12	the	the	DET
ihlr-16449	131	13	standards	standard	NOUN
ihlr-16449	131	14	for	for	ADP
ihlr-16449	131	15	those	those	DET
ihlr-16449	131	16	duties	duty	NOUN
ihlr-16449	131	17	,	,	PUNCT
ihlr-16449	131	18	are	be	AUX
ihlr-16449	131	19	set	set	VERB
ihlr-16449	131	20	out	out	ADP
ihlr-16449	131	21	in	in	ADP
ihlr-16449	131	22	the	the	DET
ihlr-16449	131	23	indiana	indiana	PROPN
ihlr-16449	131	24	nonprofit	nonprofit	PROPN
ihlr-16449	131	25	act	act	PROPN
ihlr-16449	131	26	.	.	PUNCT
ihlr-16449	132	1	in	in	ADP
ihlr-16449	132	2	this	this	DET
ihlr-16449	132	3	respect	respect	NOUN
ihlr-16449	132	4	,	,	PUNCT
ihlr-16449	132	5	the	the	DET
ihlr-16449	132	6	indiana	indiana	PROPN
ihlr-16449	132	7	nonprofit	nonprofit	PROPN
ihlr-16449	132	8	act	act	NOUN
ihlr-16449	132	9	has	have	AUX
ihlr-16449	132	10	followed	follow	VERB
ihlr-16449	132	11	the	the	DET
ihlr-16449	132	12	precedent	precedent	NOUN
ihlr-16449	132	13	set	set	VERB
ihlr-16449	132	14	by	by	ADP
ihlr-16449	132	15	the	the	DET
ihlr-16449	132	16	indiana	indiana	PROPN
ihlr-16449	132	17	business	business	PROPN
ihlr-16449	132	18	corporation	corporation	PROPN
ihlr-16449	132	19	law4	law4	PROPN
ihlr-16449	132	20	(	(	PUNCT
ihlr-16449	132	21	"	"	PUNCT
ihlr-16449	132	22	indiana	indiana	PROPN
ihlr-16449	132	23	corporation	corporation	PROPN
ihlr-16449	132	24	law	law	NOUN
ihlr-16449	132	25	"	"	PUNCT
ihlr-16449	132	26	)	)	PUNCT
ihlr-16449	132	27	in	in	ADP
ihlr-16449	132	28	its	its	PRON
ihlr-16449	132	29	okla	okla	NOUN
ihlr-16449	132	30	.	.	PUNCT
ihlr-16449	133	1	stat	stat	PROPN
ihlr-16449	133	2	.	.	PUNCT
ihlr-16449	134	1	ann	ann	PROPN
ihlr-16449	134	2	.	.	PUNCT
ihlr-16449	135	1	tit	tit	PROPN
ihlr-16449	135	2	.	.	PROPN
ihlr-16449	136	1	18	18	NUM
ihlr-16449	136	2	,	,	PUNCT
ihlr-16449	136	3	§	§	PROPN
ihlr-16449	136	4	866	866	NUM
ihlr-16449	136	5	(	(	PUNCT
ihlr-16449	136	6	west	west	NOUN
ihlr-16449	136	7	2003	2003	NUM
ihlr-16449	136	8	)	)	PUNCT
ihlr-16449	136	9	;	;	PUNCT
ihlr-16449	136	10	s.d	s.d	PROPN
ihlr-16449	136	11	.	.	PROPN
ihlr-16449	136	12	codifled	codifle	VERB
ihlr-16449	136	13	laws§	laws§	PROPN
ihlr-16449	136	14	47	47	NUM
ihlr-16449	136	15	-	-	SYM
ihlr-16449	136	16	23	23	NUM
ihlr-16449	136	17	-	-	SYM
ihlr-16449	136	18	32	32	NUM
ihlr-16449	136	19	(	(	PUNCT
ihlr-16449	136	20	michie	michie	PROPN
ihlr-16449	136	21	2003	2003	NUM
ihlr-16449	136	22	)	)	PUNCT
ihlr-16449	136	23	;	;	PUNCT
ihlr-16449	137	1	va	va	PROPN
ihlr-16449	137	2	.	.	PROPN
ihlr-16449	137	3	code	code	PROPN
ihlr-16449	137	4	ann.§	ann.§	PROPN
ihlr-16449	137	5	8.01	8.01	NUM
ihlr-16449	137	6	-	-	SYM
ihlr-16449	137	7	220.1:4	220.1:4	NUM
ihlr-16449	137	8	(	(	PUNCT
ihlr-16449	137	9	michie	michie	PROPN
ihlr-16449	137	10	2003	2003	NUM
ihlr-16449	137	11	)	)	PUNCT
ihlr-16449	137	12	;	;	PUNCT
ihlr-16449	138	1	w.va	w.va	PROPN
ihlr-16449	138	2	.	.	PUNCT
ihlr-16449	138	3	code§	code§	PROPN
ihlr-16449	138	4	55	55	NUM
ihlr-16449	138	5	-	-	SYM
ihlr-16449	138	6	7c-3	7c-3	PROPN
ihlr-16449	138	7	(	(	PUNCT
ihlr-16449	138	8	2003	2003	NUM
ihlr-16449	138	9	)	)	PUNCT
ihlr-16449	138	10	.	.	PUNCT
ihlr-16449	139	1	18	18	NUM
ihlr-16449	139	2	.	.	PUNCT
ihlr-16449	140	1	even	even	ADV
ihlr-16449	140	2	though	though	SCONJ
ihlr-16449	140	3	indiana	indiana	PROPN
ihlr-16449	140	4	code	code	PROPN
ihlr-16449	140	5	section	section	PROPN
ihlr-16449	140	6	34	34	NUM
ihlr-16449	140	7	-	-	SYM
ihlr-16449	140	8	30	30	NUM
ihlr-16449	140	9	-	-	PUNCT
ihlr-16449	140	10	4	4	NUM
ihlr-16449	140	11	-	-	SYM
ihlr-16449	140	12	2	2	NUM
ihlr-16449	140	13	does	do	AUX
ihlr-16449	140	14	provide	provide	VERB
ihlr-16449	140	15	limitation	limitation	NOUN
ihlr-16449	140	16	ofliability	ofliability	NOUN
ihlr-16449	140	17	for	for	ADP
ihlr-16449	140	18	directors	director	NOUN
ihlr-16449	140	19	,	,	PUNCT
ihlr-16449	140	20	it	it	PRON
ihlr-16449	140	21	does	do	AUX
ihlr-16449	140	22	not	not	PART
ihlr-16449	140	23	protect	protect	VERB
ihlr-16449	140	24	the	the	DET
ihlr-16449	140	25	directors	director	NOUN
ihlr-16449	140	26	from	from	ADP
ihlr-16449	140	27	incurring	incur	VERB
ihlr-16449	140	28	the	the	DET
ihlr-16449	140	29	cost	cost	NOUN
ihlr-16449	140	30	of	of	ADP
ihlr-16449	140	31	defense	defense	NOUN
ihlr-16449	140	32	.	.	PUNCT
ihlr-16449	141	1	19	19	NUM
ihlr-16449	141	2	.	.	NUM
ihlr-16449	141	3	revised	revise	VERB
ihlr-16449	141	4	model	model	PROPN
ihlr-16449	141	5	nonprofit	nonprofit	PROPN
ihlr-16449	141	6	corporation	corporation	PROPN
ihlr-16449	141	7	act	act	NOUN
ihlr-16449	141	8	(	(	PUNCT
ihlr-16449	141	9	1967	1967	NUM
ihlr-16449	141	10	)	)	PUNCT
ihlr-16449	142	1	[	[	X
ihlr-16449	142	2	hereinafter	hereinafter	NOUN
ihlr-16449	142	3	model	model	PROPN
ihlr-16449	142	4	act	act	PROPN
ihlr-16449	142	5	]	]	PUNCT
ihlr-16449	142	6	.	.	PUNCT
ihlr-16449	143	1	the	the	DET
ihlr-16449	143	2	model	model	NOUN
ihlr-16449	143	3	act	act	NOUN
ihlr-16449	143	4	represents	represent	VERB
ihlr-16449	143	5	,	,	PUNCT
ihlr-16449	143	6	in	in	ADP
ihlr-16449	143	7	essence	essence	NOUN
ihlr-16449	143	8	,	,	PUNCT
ihlr-16449	143	9	suggestions	suggestion	NOUN
ihlr-16449	143	10	of	of	ADP
ihlr-16449	143	11	the	the	DET
ihlr-16449	143	12	american	american	PROPN
ihlr-16449	143	13	bar	bar	PROPN
ihlr-16449	143	14	association	association	NOUN
ihlr-16449	143	15	as	as	ADP
ihlr-16449	143	16	to	to	ADP
ihlr-16449	143	17	how	how	SCONJ
ihlr-16449	143	18	state	state	NOUN
ihlr-16449	143	19	laws	law	NOUN
ihlr-16449	143	20	should	should	AUX
ihlr-16449	143	21	be	be	AUX
ihlr-16449	143	22	formulated	formulate	VERB
ihlr-16449	143	23	.	.	PUNCT
ihlr-16449	144	1	kevin	kevin	PROPN
ihlr-16449	144	2	m.	m.	PROPN
ihlr-16449	144	3	boyle	boyle	PROPN
ihlr-16449	144	4	,	,	PUNCT
ihlr-16449	144	5	nonprofit	nonprofit	ADJ
ihlr-16449	144	6	corporation	corporation	NOUN
ihlr-16449	144	7	act	act	NOUN
ihlr-16449	144	8	of	of	ADP
ihlr-16449	144	9	1991	1991	NUM
ihlr-16449	144	10	:	:	PUNCT
ihlr-16449	144	11	introduction	introduction	NOUN
ihlr-16449	144	12	to	to	ADP
ihlr-16449	144	13	significant	significant	ADJ
ihlr-16449	144	14	changes	change	NOUN
ihlr-16449	144	15	,	,	PUNCT
ihlr-16449	144	16	35	35	NUM
ihlr-16449	144	17	res	re	NOUN
ihlr-16449	144	18	gestae	gestae	NOUN
ihlr-16449	144	19	462,462	462,462	NUM
ihlr-16449	144	20	n.2	n.2	NOUN
ihlr-16449	144	21	(	(	PUNCT
ihlr-16449	144	22	1992	1992	NUM
ihlr-16449	144	23	)	)	PUNCT
ihlr-16449	144	24	.	.	PUNCT
ihlr-16449	145	1	the	the	DET
ihlr-16449	145	2	model	model	NOUN
ihlr-16449	145	3	act	act	NOUN
ihlr-16449	145	4	has	have	AUX
ihlr-16449	145	5	been	be	AUX
ihlr-16449	145	6	adopted	adopt	VERB
ihlr-16449	145	7	in	in	ADP
ihlr-16449	145	8	some	some	DET
ihlr-16449	145	9	form	form	NOUN
ihlr-16449	145	10	by	by	ADP
ihlr-16449	145	11	several	several	ADJ
ihlr-16449	145	12	states	state	NOUN
ihlr-16449	145	13	other	other	ADJ
ihlr-16449	145	14	than	than	ADP
ihlr-16449	145	15	indiana	indiana	PROPN
ihlr-16449	145	16	,	,	PUNCT
ihlr-16449	145	17	including	include	VERB
ihlr-16449	145	18	alaska	alaska	PROPN
ihlr-16449	145	19	,	,	PUNCT
ihlr-16449	145	20	georgia	georgia	PROPN
ihlr-16449	145	21	,	,	PUNCT
ihlr-16449	145	22	montana	montana	PROPN
ihlr-16449	145	23	,	,	PUNCT
ihlr-16449	145	24	and	and	CCONJ
ihlr-16449	145	25	oregon	oregon	PROPN
ihlr-16449	145	26	.	.	PUNCT
ihlr-16449	146	1	/d	/d	PUNCT
ihlr-16449	146	2	.	.	PUNCT
ihlr-16449	147	1	other	other	ADJ
ihlr-16449	147	2	states	state	NOUN
ihlr-16449	147	3	are	be	AUX
ihlr-16449	147	4	considering	consider	VERB
ihlr-16449	147	5	adopting	adopt	VERB
ihlr-16449	147	6	the	the	DET
ihlr-16449	147	7	model	model	NOUN
ihlr-16449	147	8	act	act	NOUN
ihlr-16449	147	9	as	as	ADV
ihlr-16449	147	10	well	well	ADV
ihlr-16449	147	11	.	.	PUNCT
ihlr-16449	148	1	/d	/d	INTJ
ihlr-16449	148	2	.	.	PUNCT
ihlr-16449	149	1	20	20	NUM
ihlr-16449	149	2	.	.	PUNCT
ihlr-16449	150	1	ind	ind	NOUN
ihlr-16449	150	2	.	.	PUNCT
ihlr-16449	151	1	code§	code§	NOUN
ihlr-16449	151	2	23	23	NUM
ihlr-16449	151	3	-	-	SYM
ihlr-16449	151	4	17	17	NUM
ihlr-16449	151	5	(	(	PUNCT
ihlr-16449	151	6	2004	2004	NUM
ihlr-16449	151	7	)	)	PUNCT
ihlr-16449	151	8	.	.	PUNCT
ihlr-16449	152	1	21	21	NUM
ihlr-16449	152	2	.	.	PUNCT
ihlr-16449	152	3	/d.§	/d.§	PROPN
ihlr-16449	153	1	23	23	NUM
ihlr-16449	153	2	-	-	SYM
ihlr-16449	153	3	17	17	NUM
ihlr-16449	153	4	-	-	PUNCT
ihlr-16449	153	5	12	12	NUM
ihlr-16449	153	6	-	-	PUNCT
ihlr-16449	153	7	l(a	l(a	PROPN
ihlr-16449	153	8	)	)	PUNCT
ihlr-16449	153	9	.	.	PUNCT
ihlr-16449	154	1	22	22	NUM
ihlr-16449	154	2	.	.	X
ihlr-16449	155	1	1d	1d	NUM
ihlr-16449	155	2	.	.	PUNCT
ihlr-16449	156	1	§	§	PROPN
ihlr-16449	156	2	23	23	NUM
ihlr-16449	156	3	-	-	SYM
ihlr-16449	156	4	17	17	NUM
ihlr-16449	156	5	-	-	PUNCT
ihlr-16449	156	6	12	12	NUM
ihlr-16449	156	7	-	-	PUNCT
ihlr-16449	156	8	l(c	l(c	NOUN
ihlr-16449	156	9	)	)	PUNCT
ihlr-16449	156	10	.	.	PUNCT
ihlr-16449	157	1	23	23	NUM
ihlr-16449	157	2	.	.	PUNCT
ihlr-16449	158	1	/d.§	/d.§	PROPN
ihlr-16449	159	1	23	23	NUM
ihlr-16449	159	2	-	-	SYM
ihlr-16449	159	3	17	17	NUM
ihlr-16449	159	4	-	-	PUNCT
ihlr-16449	159	5	12	12	NUM
ihlr-16449	159	6	-	-	PUNCT
ihlr-16449	159	7	l(c)(l	l(c)(l	NUM
ihlr-16449	159	8	)	)	PUNCT
ihlr-16449	159	9	.	.	PUNCT
ihlr-16449	160	1	24	24	NUM
ihlr-16449	160	2	.	.	PUNCT
ihlr-16449	160	3	/d	/d	PUNCT
ihlr-16449	160	4	.	.	PUNCT
ihlr-16449	161	1	§	§	PROPN
ihlr-16449	161	2	23	23	NUM
ihlr-16449	161	3	-	-	SYM
ihlr-16449	161	4	1	1	NUM
ihlr-16449	161	5	.	.	X
ihlr-16449	161	6	184	184	NUM
ihlr-16449	161	7	indiana	indiana	PROPN
ihlr-16449	161	8	health	health	PROPN
ihlr-16449	161	9	law	law	PROPN
ihlr-16449	161	10	review	review	NOUN
ihlr-16449	162	1	[	[	X
ihlr-16449	162	2	vol	vol	NOUN
ihlr-16449	162	3	.	.	PUNCT
ihlr-16449	163	1	1:175	1:175	NUM
ihlr-16449	163	2	adoption	adoption	NOUN
ihlr-16449	163	3	of	of	ADP
ihlr-16449	163	4	statutory	statutory	ADJ
ihlr-16449	163	5	standards	standard	NOUN
ihlr-16449	163	6	for	for	ADP
ihlr-16449	163	7	directors	director	NOUN
ihlr-16449	163	8	of	of	ADP
ihlr-16449	163	9	business	business	NOUN
ihlr-16449	163	10	corporations	corporation	NOUN
ihlr-16449	163	11	.	.	PUNCT
ihlr-16449	164	1	25	25	NUM
ihlr-16449	164	2	specifically	specifically	ADV
ihlr-16449	164	3	,	,	PUNCT
ihlr-16449	164	4	a	a	DET
ihlr-16449	164	5	nonprofit	nonprofit	ADJ
ihlr-16449	164	6	corporate	corporate	ADJ
ihlr-16449	164	7	director	director	NOUN
ihlr-16449	164	8	is	be	AUX
ihlr-16449	164	9	required	require	VERB
ihlr-16449	164	10	to	to	PART
ihlr-16449	164	11	discharge	discharge	VERB
ihlr-16449	164	12	his	his	PRON
ihlr-16449	164	13	or	or	CCONJ
ihlr-16449	164	14	her	her	PRON
ihlr-16449	164	15	duties	duty	NOUN
ihlr-16449	164	16	,	,	PUNCT
ihlr-16449	164	17	based	base	VERB
ihlr-16449	164	18	on	on	ADP
ihlr-16449	164	19	facts	fact	NOUN
ihlr-16449	164	20	then	then	ADV
ihlr-16449	164	21	known	know	VERB
ihlr-16449	164	22	to	to	ADP
ihlr-16449	164	23	him	he	PRON
ihlr-16449	164	24	or	or	CCONJ
ihlr-16449	164	25	her	she	PRON
ihlr-16449	164	26	,	,	PUNCT
ihlr-16449	164	27	"	"	PUNCT
ihlr-16449	164	28	(	(	PUNCT
ihlr-16449	164	29	1	1	NUM
ihlr-16449	164	30	)	)	PUNCT
ihlr-16449	164	31	(	(	PUNCT
ihlr-16449	164	32	i]n	i]n	NOUN
ihlr-16449	164	33	good	good	ADJ
ihlr-16449	164	34	faith	faith	NOUN
ihlr-16449	164	35	,	,	PUNCT
ihlr-16449	164	36	(	(	PUNCT
ihlr-16449	164	37	2	2	NUM
ihlr-16449	164	38	)	)	PUNCT
ihlr-16449	164	39	[	[	PUNCT
ihlr-16449	164	40	w	w	PROPN
ihlr-16449	164	41	]	]	PUNCT
ihlr-16449	164	42	ith	ith	NOUN
ihlr-16449	164	43	the	the	DET
ihlr-16449	164	44	care	care	NOUN
ihlr-16449	164	45	an	an	DET
ihlr-16449	164	46	ordinarily	ordinarily	ADV
ihlr-16449	164	47	prudent	prudent	ADJ
ihlr-16449	164	48	person	person	NOUN
ihlr-16449	164	49	in	in	ADP
ihlr-16449	164	50	a	a	DET
ihlr-16449	164	51	like	like	ADJ
ihlr-16449	164	52	position	position	NOUN
ihlr-16449	164	53	would	would	AUX
ihlr-16449	164	54	exercise	exercise	VERB
ihlr-16449	164	55	under	under	ADP
ihlr-16449	164	56	similar	similar	ADJ
ihlr-16449	164	57	circumstances	circumstance	NOUN
ihlr-16449	164	58	,	,	PUNCT
ihlr-16449	164	59	[	[	X
ihlr-16449	164	60	and	and	CCONJ
ihlr-16449	164	61	]	]	X
ihlr-16449	164	62	(	(	PUNCT
ihlr-16449	164	63	3	3	X
ihlr-16449	164	64	)	)	PUNCT
ihlr-16449	165	1	[	[	X
ihlr-16449	165	2	i]n	i]n	NOUN
ihlr-16449	165	3	a	a	DET
ihlr-16449	165	4	manner	manner	NOUN
ihlr-16449	165	5	the	the	DET
ihlr-16449	165	6	director	director	NOUN
ihlr-16449	165	7	reasonably	reasonably	ADV
ihlr-16449	165	8	believes	believe	VERB
ihlr-16449	165	9	to	to	PART
ihlr-16449	165	10	be	be	AUX
ihlr-16449	165	11	in	in	ADP
ihlr-16449	165	12	the	the	DET
ihlr-16449	165	13	best	good	ADJ
ihlr-16449	165	14	interests	interest	NOUN
ihlr-16449	165	15	of	of	ADP
ihlr-16449	165	16	the	the	DET
ihlr-16449	165	17	corporation	corporation	NOUN
ihlr-16449	165	18	.	.	PUNCT
ihlr-16449	166	1	"26	"26	X
ihlr-16449	166	2	·	·	PUNCT
ihlr-16449	167	1	the	the	DET
ihlr-16449	167	2	indiana	indiana	PROPN
ihlr-16449	167	3	nonprofit	nonprofit	PROPN
ihlr-16449	167	4	act	act	NOUN
ihlr-16449	167	5	thus	thus	ADV
ihlr-16449	167	6	imposes	impose	VERB
ihlr-16449	167	7	both	both	DET
ihlr-16449	167	8	a	a	DET
ihlr-16449	167	9	duty	duty	NOUN
ihlr-16449	167	10	of	of	ADP
ihlr-16449	167	11	care	care	NOUN
ihlr-16449	167	12	and	and	CCONJ
ihlr-16449	167	13	a	a	DET
ihlr-16449	167	14	duty	duty	NOUN
ihlr-16449	167	15	of	of	ADP
ihlr-16449	167	16	loyalty	loyalty	NOUN
ihlr-16449	167	17	on	on	ADP
ihlr-16449	167	18	a	a	DET
ihlr-16449	167	19	nonprofit	nonprofit	ADJ
ihlr-16449	167	20	director.27	director.27	NOUN
ihlr-16449	167	21	traditionally	traditionally	ADV
ihlr-16449	167	22	,	,	PUNCT
ihlr-16449	167	23	neglect	neglect	NOUN
ihlr-16449	167	24	,	,	PUNCT
ihlr-16449	167	25	mismanagement	mismanagement	NOUN
ihlr-16449	167	26	,	,	PUNCT
ihlr-16449	167	27	and	and	CCONJ
ihlr-16449	167	28	improper	improper	ADJ
ihlr-16449	167	29	(	(	PUNCT
ihlr-16449	167	30	but	but	CCONJ
ihlr-16449	167	31	disinterested	disinterested	ADJ
ihlr-16449	167	32	)	)	PUNCT
ihlr-16449	167	33	decision	decision	NOUN
ihlr-16449	167	34	-	-	PUNCT
ihlr-16449	167	35	making	making	NOUN
ihlr-16449	167	36	have	have	AUX
ihlr-16449	167	37	been	be	AUX
ihlr-16449	167	38	addressed	address	VERB
ihlr-16449	167	39	under	under	ADP
ihlr-16449	167	40	a	a	DET
ihlr-16449	167	41	board	board	NOUN
ihlr-16449	167	42	member	member	NOUN
ihlr-16449	167	43	's	's	PART
ihlr-16449	167	44	duty	duty	NOUN
ihlr-16449	167	45	of	of	ADP
ihlr-16449	167	46	care	care	NOUN
ihlr-16449	167	47	.	.	PUNCT
ihlr-16449	168	1	separately	separately	ADV
ihlr-16449	168	2	,	,	PUNCT
ihlr-16449	168	3	issues	issue	NOUN
ihlr-16449	168	4	relating	relate	VERB
ihlr-16449	168	5	to	to	ADP
ihlr-16449	168	6	fraud	fraud	NOUN
ihlr-16449	168	7	,	,	PUNCT
ihlr-16449	168	8	self­	self­	ADP
ihlr-16449	168	9	dealing	dealing	NOUN
ihlr-16449	168	10	,	,	PUNCT
ihlr-16449	168	11	improper	improper	ADJ
ihlr-16449	168	12	diversions	diversion	NOUN
ihlr-16449	168	13	of	of	ADP
ihlr-16449	168	14	corporate	corporate	ADJ
ihlr-16449	168	15	assets	asset	NOUN
ihlr-16449	168	16	,	,	PUNCT
ihlr-16449	168	17	misappropriation	misappropriation	NOUN
ihlr-16449	168	18	of	of	ADP
ihlr-16449	168	19	corporate	corporate	ADJ
ihlr-16449	168	20	opportunities	opportunity	NOUN
ihlr-16449	168	21	,	,	PUNCT
ihlr-16449	168	22	and	and	CCONJ
ihlr-16449	168	23	other	other	ADJ
ihlr-16449	168	24	conflicts	conflict	NOUN
ihlr-16449	168	25	of	of	ADP
ihlr-16449	168	26	interest	interest	NOUN
ihlr-16449	168	27	have	have	AUX
ihlr-16449	168	28	been	be	AUX
ihlr-16449	168	29	raised	raise	VERB
ihlr-16449	168	30	under	under	ADP
ihlr-16449	168	31	a	a	DET
ihlr-16449	168	32	board	board	NOUN
ihlr-16449	168	33	member	member	NOUN
ihlr-16449	168	34	's	's	PART
ihlr-16449	168	35	duty	duty	NOUN
ihlr-16449	168	36	ofloyalty.28	ofloyalty.28	NOUN
ihlr-16449	168	37	while	while	SCONJ
ihlr-16449	168	38	many	many	ADJ
ihlr-16449	168	39	states	state	NOUN
ihlr-16449	168	40	treat	treat	VERB
ihlr-16449	168	41	the	the	DET
ihlr-16449	168	42	duty	duty	NOUN
ihlr-16449	168	43	of	of	ADP
ihlr-16449	168	44	care	care	NOUN
ihlr-16449	168	45	as	as	ADP
ihlr-16449	168	46	separate	separate	ADJ
ihlr-16449	168	47	and	and	CCONJ
ihlr-16449	168	48	distinct	distinct	ADJ
ihlr-16449	168	49	from	from	ADP
ihlr-16449	168	50	the	the	DET
ihlr-16449	168	51	duty	duty	NOUN
ihlr-16449	168	52	of	of	ADP
ihlr-16449	168	53	loyalty	loyalty	NOUN
ihlr-16449	168	54	,	,	PUNCT
ihlr-16449	168	55	the	the	DET
ihlr-16449	168	56	indiana	indiana	PROPN
ihlr-16449	168	57	nonprofit	nonprofit	PROPN
ihlr-16449	168	58	act	act	PROPN
ihlr-16449	168	59	combines	combine	VERB
ihlr-16449	168	60	them	they	PRON
ihlr-16449	168	61	.	.	PUNCT
ihlr-16449	169	1	29	29	NUM
ihlr-16449	170	1	in	in	ADP
ihlr-16449	170	2	addition	addition	NOUN
ihlr-16449	170	3	to	to	ADP
ihlr-16449	170	4	the	the	DET
ihlr-16449	170	5	duties	duty	NOUN
ihlr-16449	170	6	of	of	ADP
ihlr-16449	170	7	care	care	NOUN
ihlr-16449	170	8	and	and	CCONJ
ihlr-16449	170	9	loyalty	loyalty	NOUN
ihlr-16449	170	10	,	,	PUNCT
ihlr-16449	170	11	the	the	DET
ihlr-16449	170	12	indiana	indiana	PROPN
ihlr-16449	170	13	nonprofit	nonprofit	PROPN
ihlr-16449	170	14	act	act	PROPN
ihlr-16449	170	15	designates	designate	VERB
ihlr-16449	170	16	standards	standard	NOUN
ihlr-16449	170	17	of	of	ADP
ihlr-16449	170	18	conduct	conduct	NOUN
ihlr-16449	170	19	for	for	ADP
ihlr-16449	170	20	a	a	DET
ihlr-16449	170	21	director	director	NOUN
ihlr-16449	170	22	of	of	ADP
ihlr-16449	170	23	a	a	DET
ihlr-16449	170	24	nonprofit	nonprofit	ADJ
ihlr-16449	170	25	corporation	corporation	NOUN
ihlr-16449	170	26	.	.	PUNCT
ihlr-16449	171	1	in	in	ADP
ihlr-16449	171	2	discharging	discharge	VERB
ihlr-16449	171	3	his	his	PRON
ihlr-16449	171	4	or	or	CCONJ
ihlr-16449	171	5	her	her	PRON
ihlr-16449	171	6	duties	duty	NOUN
ihlr-16449	171	7	of	of	ADP
ihlr-16449	171	8	care	care	NOUN
ihlr-16449	171	9	and	and	CCONJ
ihlr-16449	171	10	loyalty	loyalty	NOUN
ihlr-16449	171	11	,	,	PUNCT
ihlr-16449	171	12	a	a	DET
ihlr-16449	171	13	director	director	NOUN
ihlr-16449	171	14	is	be	AUX
ihlr-16449	171	15	permitted	permit	VERB
ihlr-16449	171	16	to	to	PART
ihlr-16449	171	17	rely	rely	VERB
ihlr-16449	171	18	on	on	ADP
ihlr-16449	171	19	information	information	NOUN
ihlr-16449	171	20	,	,	PUNCT
ihlr-16449	171	21	opinions	opinion	NOUN
ihlr-16449	171	22	,	,	PUNCT
ihlr-16449	171	23	reports	report	NOUN
ihlr-16449	171	24	,	,	PUNCT
ihlr-16449	171	25	or	or	CCONJ
ihlr-16449	171	26	statements	statement	NOUN
ihlr-16449	171	27	,	,	PUNCT
ihlr-16449	171	28	including	include	VERB
ihlr-16449	171	29	financial	financial	ADJ
ihlr-16449	171	30	statements	statement	NOUN
ihlr-16449	171	31	and	and	CCONJ
ihlr-16449	171	32	other	other	ADJ
ihlr-16449	171	33	financial	financial	ADJ
ihlr-16449	171	34	data	datum	NOUN
ihlr-16449	171	35	,	,	PUNCT
ihlr-16449	171	36	prepared	prepare	VERB
ihlr-16449	171	37	or	or	CCONJ
ihlr-16449	171	38	presented	present	VERB
ihlr-16449	171	39	by	by	ADP
ihlr-16449	171	40	certain	certain	ADJ
ihlr-16449	171	41	persons	person	NOUN
ihlr-16449	171	42	delineated	delineate	VERB
ihlr-16449	171	43	by	by	ADP
ihlr-16449	171	44	the	the	DET
ihlr-16449	171	45	statute	statute	NOUN
ihlr-16449	171	46	in	in	ADP
ihlr-16449	171	47	whom	whom	PRON
ihlr-16449	171	48	confidence	confidence	NOUN
ihlr-16449	171	49	by	by	ADP
ihlr-16449	171	50	the	the	DET
ihlr-16449	171	51	director	director	NOUN
ihlr-16449	171	52	is	be	AUX
ihlr-16449	171	53	justified	justify	VERB
ihlr-16449	171	54	.	.	PUNCT
ihlr-16449	172	1	30	30	NUM
ihlr-16449	172	2	nevertheless	nevertheless	ADV
ihlr-16449	172	3	,	,	PUNCT
ihlr-16449	172	4	a	a	DET
ihlr-16449	172	5	director	director	NOUN
ihlr-16449	172	6	is	be	AUX
ihlr-16449	172	7	not	not	PART
ihlr-16449	172	8	acting	act	VERB
ihlr-16449	172	9	in	in	ADP
ihlr-16449	172	10	good	good	ADJ
ihlr-16449	172	11	faith	faith	NOUN
ihlr-16449	172	12	if	if	SCONJ
ihlr-16449	172	13	the	the	DET
ihlr-16449	172	14	director	director	NOUN
ihlr-16449	172	15	has	have	VERB
ihlr-16449	172	16	knowledge	knowledge	NOUN
ihlr-16449	172	17	concerning	concern	VERB
ihlr-16449	172	18	a	a	DET
ihlr-16449	172	19	matter	matter	NOUN
ihlr-16449	172	20	in	in	ADP
ihlr-16449	172	21	question	question	NOUN
ihlr-16449	172	22	that	that	PRON
ihlr-16449	172	23	makes	make	VERB
ihlr-16449	172	24	reliance	reliance	NOUN
ihlr-16449	172	25	-	-	PUNCT
ihlr-16449	172	26	that	that	PRON
ihlr-16449	172	27	would	would	AUX
ihlr-16449	172	28	otherwise	otherwise	ADV
ihlr-16449	172	29	be	be	AUX
ihlr-16449	172	30	statutorily	statutorily	ADV
ihlr-16449	172	31	permitted	permit	VERB
ihlr-16449	172	32	-	-	PUNCT
ihlr-16449	172	33	unwarranted	unwarranted	ADJ
ihlr-16449	172	34	.	.	PUNCT
ihlr-16449	173	1	31	31	NUM
ihlr-16449	174	1	the	the	DET
ihlr-16449	174	2	provisions	provision	NOUN
ihlr-16449	174	3	in	in	ADP
ihlr-16449	174	4	the	the	DET
ihlr-16449	174	5	indiana	indiana	PROPN
ihlr-16449	174	6	nonprofit	nonprofit	PROPN
ihlr-16449	174	7	act	act	NOUN
ihlr-16449	174	8	that	that	PRON
ihlr-16449	174	9	mandate	mandate	VERB
ihlr-16449	174	10	the	the	DET
ihlr-16449	174	11	duties	duty	NOUN
ihlr-16449	174	12	and	and	CCONJ
ihlr-16449	174	13	standards	standard	NOUN
ihlr-16449	174	14	of	of	ADP
ihlr-16449	174	15	conduct	conduct	NOUN
ihlr-16449	174	16	for	for	ADP
ihlr-16449	174	17	nonprofit	nonprofit	ADJ
ihlr-16449	174	18	directors	director	NOUN
ihlr-16449	174	19	contain	contain	VERB
ihlr-16449	174	20	language	language	NOUN
ihlr-16449	174	21	that	that	PRON
ihlr-16449	174	22	is	be	AUX
ihlr-16449	174	23	quite	quite	ADV
ihlr-16449	174	24	similar	similar	ADJ
ihlr-16449	174	25	to	to	ADP
ihlr-16449	174	26	that	that	PRON
ihlr-16449	174	27	in	in	ADP
ihlr-16449	174	28	the	the	DET
ihlr-16449	174	29	model	model	NOUN
ihlr-16449	174	30	act	act	PROPN
ihlr-16449	174	31	.	.	PUNCT
ihlr-16449	175	1	32	32	NUM
ihlr-16449	175	2	however	however	ADV
ihlr-16449	175	3	,	,	PUNCT
ihlr-16449	175	4	while	while	SCONJ
ihlr-16449	175	5	both	both	PRON
ihlr-16449	175	6	the	the	DET
ihlr-16449	175	7	indiana	indiana	PROPN
ihlr-16449	175	8	nonprofit	nonprofit	PROPN
ihlr-16449	175	9	act	act	NOUN
ihlr-16449	175	10	and	and	CCONJ
ihlr-16449	175	11	the	the	DET
ihlr-16449	175	12	indiana	indiana	PROPN
ihlr-16449	175	13	corporation	corporation	PROPN
ihlr-16449	175	14	law	law	PROPN
ihlr-16449	175	15	require	require	VERB
ihlr-16449	175	16	"	"	PUNCT
ihlr-16449	175	17	willful	willful	ADJ
ihlr-16449	175	18	misconduct	misconduct	NOUN
ihlr-16449	175	19	or	or	CCONJ
ihlr-16449	175	20	reckless­	reckless­	NUM
ihlr-16449	175	21	ness	ness	NOUN
ihlr-16449	175	22	"	"	PUNCT
ihlr-16449	175	23	by	by	ADP
ihlr-16449	175	24	a	a	DET
ihlr-16449	175	25	director	director	NOUN
ihlr-16449	175	26	in	in	ADP
ihlr-16449	175	27	order	order	NOUN
ihlr-16449	175	28	for	for	ADP
ihlr-16449	175	29	him	he	PRON
ihlr-16449	175	30	or	or	CCONJ
ihlr-16449	175	31	her	she	PRON
ihlr-16449	175	32	to	to	PART
ihlr-16449	175	33	be	be	AUX
ihlr-16449	175	34	held	hold	VERB
ihlr-16449	175	35	liable	liable	ADJ
ihlr-16449	175	36	under	under	ADP
ihlr-16449	175	37	indiana	indiana	PROPN
ihlr-16449	175	38	25	25	NUM
ihlr-16449	175	39	.	.	PUNCT
ihlr-16449	176	1	paul	paul	PROPN
ihlr-16449	176	2	j.	j.	PROPN
ihlr-16449	176	3	galanti	galanti	PROPN
ihlr-16449	176	4	,	,	PUNCT
ihlr-16449	176	5	business	business	NOUN
ihlr-16449	176	6	organizations	organization	NOUN
ihlr-16449	176	7	,	,	PUNCT
ihlr-16449	176	8	20	20	NUM
ihlr-16449	176	9	ind	ind	NOUN
ihlr-16449	176	10	.	.	PUNCT
ihlr-16449	177	1	prac	prac	INTJ
ihlr-16449	177	2	.	.	PUNCT
ihlr-16449	178	1	series§	series§	PROPN
ihlr-16449	178	2	53.10	53.10	NUM
ihlr-16449	178	3	,	,	PUNCT
ihlr-16449	178	4	102	102	NUM
ihlr-16449	178	5	(	(	PUNCT
ihlr-16449	178	6	supp	supp	PROPN
ihlr-16449	178	7	.	.	PUNCT
ihlr-16449	178	8	2003	2003	NUM
ihlr-16449	178	9	)	)	PUNCT
ihlr-16449	178	10	.	.	PUNCT
ihlr-16449	179	1	26	26	NUM
ihlr-16449	179	2	.	.	PUNCT
ihlr-16449	179	3	ind	ind	NOUN
ihlr-16449	179	4	.	.	PUNCT
ihlr-16449	180	1	code§§	code§§	PROPN
ihlr-16449	180	2	23	23	NUM
ihlr-16449	180	3	-	-	SYM
ihlr-16449	180	4	17	17	NUM
ihlr-16449	180	5	-	-	PUNCT
ihlr-16449	180	6	13	13	NUM
ihlr-16449	180	7	-	-	SYM
ihlr-16449	180	8	1(a)(l)-(3	1(a)(l)-(3	NUM
ihlr-16449	180	9	)	)	PUNCT
ihlr-16449	180	10	(	(	PUNCT
ihlr-16449	180	11	2004	2004	NUM
ihlr-16449	180	12	)	)	PUNCT
ihlr-16449	180	13	.	.	PUNCT
ihlr-16449	181	1	27	27	NUM
ihlr-16449	181	2	.	.	PUNCT
ihlr-16449	182	1	"	"	PUNCT
ihlr-16449	182	2	the	the	DET
ihlr-16449	182	3	duties	duty	NOUN
ihlr-16449	182	4	of	of	ADP
ihlr-16449	182	5	care	care	NOUN
ihlr-16449	182	6	and	and	CCONJ
ihlr-16449	182	7	loyalty	loyalty	NOUN
ihlr-16449	182	8	are	be	AUX
ihlr-16449	182	9	the	the	DET
ihlr-16449	182	10	common	common	ADJ
ihlr-16449	182	11	tenns	tenn	NOUN
ihlr-16449	182	12	to	to	PART
ihlr-16449	182	13	describe	describe	VERB
ihlr-16449	182	14	the	the	DET
ihlr-16449	182	15	standards	standard	NOUN
ihlr-16449	182	16	which	which	PRON
ihlr-16449	182	17	guide	guide	VERB
ihlr-16449	182	18	all	all	DET
ihlr-16449	182	19	actions	action	NOUN
ihlr-16449	182	20	a	a	DET
ihlr-16449	182	21	director	director	NOUN
ihlr-16449	182	22	[	[	X
ihlr-16449	182	23	or	or	CCONJ
ihlr-16449	182	24	officer	officer	NOUN
ihlr-16449	182	25	]	]	PUNCT
ihlr-16449	182	26	takes	take	VERB
ihlr-16449	182	27	.	.	PUNCT
ihlr-16449	183	1	these	these	DET
ihlr-16449	183	2	standards	standard	NOUN
ihlr-16449	183	3	are	be	AUX
ihlr-16449	183	4	derived	derive	VERB
ihlr-16449	183	5	from	from	ADP
ihlr-16449	183	6	a	a	DET
ihlr-16449	183	7	century	century	NOUN
ihlr-16449	183	8	oflitigation	oflitigation	NOUN
ihlr-16449	183	9	principally	principally	ADV
ihlr-16449	183	10	involving	involve	VERB
ihlr-16449	183	11	business	business	NOUN
ihlr-16449	183	12	corporations	corporation	NOUN
ihlr-16449	183	13	and	and	CCONJ
ihlr-16449	183	14	are	be	AUX
ihlr-16449	183	15	equally	equally	ADV
ihlr-16449	183	16	applicable	applicable	ADJ
ihlr-16449	183	17	to	to	ADP
ihlr-16449	183	18	nonprofit	nonprofit	ADJ
ihlr-16449	183	19	corporations	corporation	NOUN
ihlr-16449	183	20	.	.	PUNCT
ihlr-16449	183	21	"	"	PUNCT
ihlr-16449	184	1	harvey	harvey	PROPN
ihlr-16449	184	2	j.	j.	PROPN
ihlr-16449	184	3	goldschmid	goldschmid	PROPN
ihlr-16449	184	4	,	,	PUNCT
ihlr-16449	184	5	the	the	DET
ihlr-16449	184	6	fiduciary	fiduciary	ADJ
ihlr-16449	184	7	duties	duty	NOUN
ihlr-16449	184	8	of	of	ADP
ihlr-16449	184	9	nonprofit	nonprofit	ADJ
ihlr-16449	184	10	directors	director	NOUN
ihlr-16449	184	11	and	and	CCONJ
ihlr-16449	184	12	officers	officer	NOUN
ihlr-16449	184	13	:	:	PUNCT
ihlr-16449	184	14	paradoxes	paradox	NOUN
ihlr-16449	184	15	,	,	PUNCT
ihlr-16449	184	16	problems	problem	NOUN
ihlr-16449	184	17	,	,	PUNCT
ihlr-16449	184	18	and	and	CCONJ
ihlr-16449	184	19	proposed	propose	VERB
ihlr-16449	184	20	reforms	reform	NOUN
ihlr-16449	184	21	,	,	PUNCT
ihlr-16449	184	22	23	23	NUM
ihlr-16449	184	23	j.	j.	PROPN
ihlr-16449	184	24	corp	corp	PROPN
ihlr-16449	184	25	.	.	PROPN
ihlr-16449	184	26	l.	l.	PROPN
ihlr-16449	184	27	631,638	631,638	NUM
ihlr-16449	184	28	(	(	PUNCT
ihlr-16449	184	29	1998	1998	NUM
ihlr-16449	184	30	)	)	PUNCT
ihlr-16449	184	31	.	.	PUNCT
ihlr-16449	185	1	28	28	NUM
ihlr-16449	185	2	.	.	PUNCT
ihlr-16449	185	3	!	!	PUNCT
ihlr-16449	186	1	d.	d.	PROPN
ihlr-16449	186	2	at	at	ADP
ihlr-16449	186	3	646	646	NUM
ihlr-16449	186	4	.	.	PUNCT
ihlr-16449	187	1	29	29	NUM
ihlr-16449	187	2	.	.	PUNCT
ihlr-16449	188	1	david	david	PROPN
ihlr-16449	188	2	w.	w.	PROPN
ihlr-16449	188	3	barrett	barrett	PROPN
ihlr-16449	188	4	,	,	PUNCT
ihlr-16449	188	5	note	note	VERB
ihlr-16449	188	6	,	,	PUNCT
ihlr-16449	188	7	a	a	DET
ihlr-16449	188	8	call	call	NOUN
ihlr-16449	188	9	for	for	ADP
ihlr-16449	188	10	more	more	ADJ
ihlr-16449	188	11	lenient	lenient	ADJ
ihlr-16449	188	12	director	director	NOUN
ihlr-16449	188	13	liability	liability	NOUN
ihlr-16449	188	14	standards	standard	NOUN
ihlr-16449	188	15	for	for	ADP
ihlr-16449	188	16	small	small	ADJ
ihlr-16449	188	17	,	,	PUNCT
ihlr-16449	188	18	charitable	charitable	ADJ
ihlr-16449	188	19	nonprofit	nonprofit	ADJ
ihlr-16449	188	20	corporations	corporation	NOUN
ihlr-16449	188	21	,	,	PUNCT
ihlr-16449	188	22	71ind	71ind	INTJ
ihlr-16449	188	23	.	.	PUNCT
ihlr-16449	189	1	l.j	l.j	PROPN
ihlr-16449	189	2	.	.	PROPN
ihlr-16449	189	3	967,986	967,986	NUM
ihlr-16449	189	4	(	(	PUNCT
ihlr-16449	189	5	1996	1996	NUM
ihlr-16449	189	6	)	)	PUNCT
ihlr-16449	189	7	.	.	PUNCT
ihlr-16449	190	1	30	30	NUM
ihlr-16449	190	2	.	.	PUNCT
ihlr-16449	191	1	see	see	VERB
ihlr-16449	191	2	ind	ind	NOUN
ihlr-16449	191	3	.	.	PUNCT
ihlr-16449	192	1	code§	code§	NOUN
ihlr-16449	192	2	23	23	NUM
ihlr-16449	192	3	-	-	SYM
ihlr-16449	192	4	17	17	NUM
ihlr-16449	192	5	-	-	PUNCT
ihlr-16449	192	6	13	13	NUM
ihlr-16449	192	7	-	-	PUNCT
ihlr-16449	192	8	l(b	l(b	NOUN
ihlr-16449	192	9	)	)	PUNCT
ihlr-16449	192	10	(	(	PUNCT
ihlr-16449	192	11	2004	2004	NUM
ihlr-16449	192	12	)	)	PUNCT
ihlr-16449	192	13	.	.	PUNCT
ihlr-16449	193	1	31	31	NUM
ihlr-16449	193	2	.	.	PUNCT
ihlr-16449	194	1	i	i	PRON
ihlr-16449	194	2	d.	d.	PROPN
ihlr-16449	194	3	§	§	PROPN
ihlr-16449	194	4	23	23	NUM
ihlr-16449	194	5	-	-	SYM
ihlr-16449	194	6	17	17	NUM
ihlr-16449	194	7	-	-	SYM
ihlr-16449	194	8	13	13	NUM
ihlr-16449	194	9	-	-	NUM
ihlr-16449	194	10	1(c	1(c	NUM
ihlr-16449	194	11	)	)	PUNCT
ihlr-16449	194	12	.	.	PUNCT
ihlr-16449	195	1	32	32	NUM
ihlr-16449	195	2	.	.	PUNCT
ihlr-16449	195	3	compare	compare	VERB
ihlr-16449	195	4	ind	ind	NOUN
ihlr-16449	195	5	.	.	PUNCT
ihlr-16449	196	1	code§§	code§§	PROPN
ihlr-16449	196	2	23	23	NUM
ihlr-16449	196	3	-	-	SYM
ihlr-16449	196	4	17	17	NUM
ihlr-16449	196	5	-	-	SYM
ihlr-16449	196	6	1	1	NUM
ihlr-16449	196	7	to	to	ADP
ihlr-16449	196	8	-30	-30	NUM
ihlr-16449	196	9	with	with	ADP
ihlr-16449	196	10	model	model	PROPN
ihlr-16449	196	11	act	act	PROPN
ihlr-16449	196	12	,	,	PUNCT
ihlr-16449	196	13	supra	supra	PROPN
ihlr-16449	196	14	note	note	NOUN
ihlr-16449	196	15	19	19	NUM
ihlr-16449	196	16	.	.	NOUN
ihlr-16449	196	17	2004	2004	NUM
ihlr-16449	196	18	]	]	PUNCT
ihlr-16449	196	19	heal1hcare	heal1hcare	VERB
ihlr-16449	196	20	organjzations	organjzation	NOUN
ihlr-16449	196	21	and	and	CCONJ
ihlr-16449	196	22	1he	1he	ADJ
ihlr-16449	196	23	impucations	impucation	NOUN
ihlr-16449	196	24	of	of	ADP
ihlr-16449	196	25	soxa	soxa	NOUN
ihlr-16449	196	26	185	185	NUM
ihlr-16449	196	27	law	law	NOUN
ihlr-16449	196	28	,	,	PUNCT
ihlr-16449	196	29	33	33	NUM
ihlr-16449	196	30	the	the	DET
ihlr-16449	196	31	model	model	NOUN
ihlr-16449	196	32	act	act	NOUN
ihlr-16449	196	33	establishes	establish	VERB
ihlr-16449	196	34	a	a	DET
ihlr-16449	196	35	standard	standard	NOUN
ihlr-16449	196	36	of	of	ADP
ihlr-16449	196	37	"	"	PUNCT
ihlr-16449	196	38	gross	gross	ADJ
ihlr-16449	196	39	negligence	negligence	NOUN
ihlr-16449	196	40	"	"	PUNCT
ihlr-16449	196	41	for	for	ADP
ihlr-16449	196	42	liability	liability	NOUN
ihlr-16449	196	43	of	of	ADP
ihlr-16449	196	44	corporate	corporate	ADJ
ihlr-16449	196	45	directors	director	NOUN
ihlr-16449	196	46	.	.	PUNCT
ihlr-16449	197	1	34	34	NUM
ihlr-16449	197	2	·	·	PUNCT
ihlr-16449	197	3	b.	b.	NOUN
ihlr-16449	197	4	case	case	NOUN
ihlr-16449	197	5	law	law	NOUN
ihlr-16449	197	6	interpretation	interpretation	NOUN
ihlr-16449	197	7	of	of	ADP
ihlr-16449	197	8	fiduciary	fiduciary	ADJ
ihlr-16449	197	9	duties	duty	NOUN
ihlr-16449	197	10	there	there	PRON
ihlr-16449	197	11	is	be	VERB
ihlr-16449	197	12	a	a	DET
ihlr-16449	197	13	dearth	dearth	NOUN
ihlr-16449	197	14	of	of	ADP
ihlr-16449	197	15	case	case	NOUN
ihlr-16449	197	16	law	law	NOUN
ihlr-16449	197	17	addressing	address	VERB
ihlr-16449	197	18	and	and	CCONJ
ihlr-16449	197	19	interpreting	interpret	VERB
ihlr-16449	197	20	the	the	DET
ihlr-16449	197	21	statutory	statutory	ADJ
ihlr-16449	197	22	duties	duty	NOUN
ihlr-16449	197	23	of	of	ADP
ihlr-16449	197	24	a	a	DET
ihlr-16449	197	25	direetor	direetor	NOUN
ihlr-16449	197	26	of	of	ADP
ihlr-16449	197	27	a	a	DET
ihlr-16449	197	28	nonprofit	nonprofit	ADJ
ihlr-16449	197	29	corporation	corporation	NOUN
ihlr-16449	197	30	.	.	PUNCT
ihlr-16449	198	1	under	under	ADP
ihlr-16449	198	2	the	the	DET
ihlr-16449	198	3	common	common	ADJ
ihlr-16449	198	4	law	law	NOUN
ihlr-16449	198	5	,	,	PUNCT
ihlr-16449	198	6	directors	director	NOUN
ihlr-16449	198	7	of	of	ADP
ihlr-16449	198	8	indiana	indiana	PROPN
ihlr-16449	198	9	nonprofit	nonprofit	PROPN
ihlr-16449	198	10	corporations	corporation	NOUN
ihlr-16449	198	11	have	have	VERB
ihlr-16449	198	12	a	a	DET
ihlr-16449	198	13	general	general	ADJ
ihlr-16449	198	14	duty	duty	NOUN
ihlr-16449	198	15	of	of	ADP
ihlr-16449	198	16	loyalty	loyalty	NOUN
ihlr-16449	198	17	and	and	CCONJ
ihlr-16449	198	18	must	must	AUX
ihlr-16449	198	19	act	act	VERB
ihlr-16449	198	20	in	in	ADP
ihlr-16449	198	21	good	good	ADJ
ihlr-16449	198	22	faith	faith	NOUN
ihlr-16449	198	23	.	.	PUNCT
ihlr-16449	199	1	35	35	NUM
ihlr-16449	199	2	in	in	ADP
ihlr-16449	199	3	one	one	NUM
ihlr-16449	199	4	instance	instance	NOUN
ihlr-16449	199	5	,	,	PUNCT
ihlr-16449	199	6	the	the	DET
ihlr-16449	199	7	indiana	indiana	PROPN
ihlr-16449	199	8	court	court	PROPN
ihlr-16449	199	9	of	of	ADP
ihlr-16449	199	10	appeals	appeal	NOUN
ihlr-16449	199	11	,	,	PUNCT
ihlr-16449	199	12	in	in	ADP
ihlr-16449	199	13	kirtley	kirtley	NOUN
ihlr-16449	199	14	v.	v.	ADP
ihlr-16449	199	15	mcclelland	mcclelland	PROPN
ihlr-16449	199	16	,	,	PUNCT
ihlr-16449	199	17	36	36	NUM
ihlr-16449	199	18	held	hold	VERB
ihlr-16449	199	19	that	that	SCONJ
ihlr-16449	199	20	a	a	DET
ihlr-16449	199	21	director	director	NOUN
ihlr-16449	199	22	,	,	PUNCT
ihlr-16449	199	23	despite	despite	SCONJ
ihlr-16449	199	24	a	a	DET
ihlr-16449	199	25	desire	desire	NOUN
ihlr-16449	199	26	to	to	PART
ihlr-16449	199	27	support	support	VERB
ihlr-16449	199	28	the	the	DET
ihlr-16449	199	29	organization	organization	NOUN
ihlr-16449	199	30	,	,	PUNCT
ihlr-16449	199	31	appropriated	appropriate	VERB
ihlr-16449	199	32	an	an	DET
ihlr-16449	199	33	opportunity	opportunity	NOUN
ihlr-16449	199	34	belonging	belong	VERB
ihlr-16449	199	35	to	to	ADP
ihlr-16449	199	36	the	the	DET
ihlr-16449	199	37	nonprofit	nonprofit	ADJ
ihlr-16449	199	38	unit	unit	NOUN
ihlr-16449	199	39	owner	owner	NOUN
ihlr-16449	199	40	's	's	PART
ihlr-16449	199	41	association	association	NOUN
ihlr-16449	199	42	,	,	PUNCT
ihlr-16449	199	43	breaching	breach	VERB
ihlr-16449	199	44	his	his	PRON
ihlr-16449	199	45	fiduciary	fiduciary	ADJ
ihlr-16449	199	46	duty	duty	NOUN
ihlr-16449	199	47	of	of	ADP
ihlr-16449	199	48	loyalty	loyalty	NOUN
ihlr-16449	199	49	as	as	ADP
ihlr-16449	199	50	a	a	DET
ihlr-16449	199	51	member	member	NOUN
ihlr-16449	199	52	of	of	ADP
ihlr-16449	199	53	a	a	DET
ihlr-16449	199	54	board	board	NOUN
ihlr-16449	199	55	of	of	ADP
ihlr-16449	199	56	a	a	DET
ihlr-16449	199	57	nonprofit	nonprofit	ADJ
ihlr-16449	199	58	organization.37	organization.37	NOUN
ihlr-16449	199	59	additionally	additionally	ADV
ihlr-16449	199	60	,	,	PUNCT
ihlr-16449	199	61	case	case	NOUN
ihlr-16449	199	62	law	law	NOUN
ihlr-16449	199	63	suggests	suggest	VERB
ihlr-16449	199	64	that	that	SCONJ
ihlr-16449	199	65	the	the	DET
ihlr-16449	199	66	suitable	suitable	ADJ
ihlr-16449	199	67	standard	standard	NOUN
ihlr-16449	199	68	of	of	ADP
ihlr-16449	199	69	care	care	NOUN
ihlr-16449	199	70	to	to	PART
ihlr-16449	199	71	be	be	AUX
ihlr-16449	199	72	followed	follow	VERB
ihlr-16449	199	73	by	by	ADP
ihlr-16449	199	74	directors	director	NOUN
ihlr-16449	199	75	of	of	ADP
ihlr-16449	199	76	nonprofit	nonprofit	ADJ
ihlr-16449	199	77	corporations	corporation	NOUN
ihlr-16449	199	78	is	be	AUX
ihlr-16449	199	79	"	"	PUNCT
ihlr-16449	199	80	aligned	align	VERB
ihlr-16449	199	81	with	with	ADP
ihlr-16449	199	82	principles	principle	NOUN
ihlr-16449	199	83	of	of	ADP
ihlr-16449	199	84	corporate	corporate	ADJ
ihlr-16449	199	85	duty	duty	NOUN
ihlr-16449	199	86	and	and	CCONJ
ihlr-16449	199	87	not	not	PART
ihlr-16449	199	88	the	the	DET
ihlr-16449	199	89	strict	strict	ADJ
ihlr-16449	199	90	'	'	PUNCT
ihlr-16449	199	91	prudent	prudent	ADJ
ihlr-16449	199	92	man	man	NOUN
ihlr-16449	199	93	'	'	PART
ihlr-16449	199	94	standard	standard	NOUN
ihlr-16449	199	95	of	of	ADP
ihlr-16449	199	96	trust	trust	NOUN
ihlr-16449	199	97	law	law	NOUN
ihlr-16449	199	98	.	.	PUNCT
ihlr-16449	200	1	"38	"38	PUNCT
ihlr-16449	201	1	the	the	DET
ihlr-16449	201	2	supreme	supreme	PROPN
ihlr-16449	201	3	court	court	PROPN
ihlr-16449	201	4	of	of	ADP
ihlr-16449	201	5	louisiana	louisiana	PROPN
ihlr-16449	201	6	,	,	PUNCT
ihlr-16449	201	7	in	in	ADP
ihlr-16449	201	8	mary	mary	PROPN
ihlr-16449	201	9	v.	v.	PROPN
ihlr-16449	201	10	lupm	lupm	PROPN
ihlr-16449	201	11	fouruiation,39	fouruiation,39	NOUN
ihlr-16449	201	12	looked	look	VERB
ihlr-16449	201	13	to	to	ADP
ihlr-16449	201	14	a	a	DET
ihlr-16449	201	15	business	business	NOUN
ihlr-16449	201	16	corporation	corporation	NOUN
ihlr-16449	201	17	statute	statute	NOUN
ihlr-16449	201	18	in	in	ADP
ihlr-16449	201	19	interpreting	interpret	VERB
ihlr-16449	201	20	a	a	DET
ihlr-16449	201	21	statutory	statutory	ADJ
ihlr-16449	201	22	provision	provision	NOUN
ihlr-16449	201	23	concerning	concern	VERB
ihlr-16449	201	24	duties	duty	NOUN
ihlr-16449	201	25	of	of	ADP
ihlr-16449	201	26	directors	director	NOUN
ihlr-16449	201	27	of	of	ADP
ihlr-16449	201	28	nonprofit	nonprofit	ADJ
ihlr-16449	201	29	corporations	corporation	NOUN
ihlr-16449	201	30	.	.	PUNCT
ihlr-16449	202	1	40	40	NUM
ihlr-16449	202	2	the	the	DET
ihlr-16449	202	3	louisiana	louisiana	PROPN
ihlr-16449	202	4	statute	statute	PROPN
ihlr-16449	202	5	required	require	VERB
ihlr-16449	202	6	nonprofit	nonprofit	ADJ
ihlr-16449	202	7	directors	director	NOUN
ihlr-16449	202	8	to	to	PART
ihlr-16449	202	9	discharge	discharge	VERB
ihlr-16449	202	10	their	their	PRON
ihlr-16449	202	11	duties	duty	NOUN
ihlr-16449	202	12	in	in	ADP
ihlr-16449	202	13	good·faith	good·faith	PROPN
ihlr-16449	202	14	,	,	PUNCT
ihlr-16449	202	15	with	with	ADP
ihlr-16449	202	16	the	the	DET
ihlr-16449	202	17	diligence	diligence	NOUN
ihlr-16449	202	18	,	,	PUNCT
ihlr-16449	202	19	care	care	NOUN
ihlr-16449	202	20	,	,	PUNCT
ihlr-16449	202	21	judgment	judgment	NOUN
ihlr-16449	202	22	,	,	PUNCT
ihlr-16449	202	23	and	and	CCONJ
ihlr-16449	202	24	skill	skill	NOUN
ihlr-16449	202	25	that	that	PRON
ihlr-16449	202	26	an	an	DET
ihlr-16449	202	27	ordinary	ordinary	ADJ
ihlr-16449	202	28	prudent	prudent	ADJ
ihlr-16449	202	29	person	person	NOUN
ihlr-16449	202	30	in	in	ADP
ihlr-16449	202	31	a	a	DET
ihlr-16449	202	32	like	like	ADJ
ihlr-16449	202	33	position	position	NOUN
ihlr-16449	202	34	would	would	AUX
ihlr-16449	202	35	exercise	exercise	VERB
ihlr-16449	202	36	under	under	ADP
ihlr-16449	202	37	similar	similar	ADJ
ihlr-16449	202	38	circumstances.41	circumstances.41	NOUN
ihlr-16449	202	39	recent	recent	ADJ
ihlr-16449	202	40	comments	comment	NOUN
ihlr-16449	202	41	by	by	ADP
ihlr-16449	202	42	the	the	DET
ihlr-16449	202	43	chief	chief	ADJ
ihlr-16449	202	44	justice	justice	NOUN
ihlr-16449	202	45	of	of	ADP
ihlr-16449	202	46	the	the	DET
ihlr-16449	202	47	delaware	delaware	PROPN
ihlr-16449	202	48	supreme	supreme	PROPN
ihlr-16449	202	49	court	court	PROPN
ihlr-16449	202	50	were	be	AUX
ihlr-16449	202	51	an	an	DET
ihlr-16449	202	52	important	important	ADJ
ihlr-16449	202	53	reminder	reminder	NOUN
ihlr-16449	202	54	of	of	ADP
ihlr-16449	202	55	the	the	DET
ihlr-16449	202	56	viability	viability	NOUN
ihlr-16449	202	57	,	,	PUNCT
ihlr-16449	202	58	but	but	CCONJ
ihlr-16449	202	59	limitations	limitation	NOUN
ihlr-16449	202	60	,	,	PUNCT
ihlr-16449	202	61	of	of	ADP
ihlr-16449	202	62	the	the	DET
ihlr-16449	202	63	''	''	PUNCT
ihlr-16449	202	64	business	business	NOUN
ihlr-16449	202	65	judgment	judgment	NOUN
ihlr-16449	202	66	rule	rule	NOUN
ihlr-16449	202	67	"	"	PUNCT
ihlr-16449	202	68	for	for	ADP
ihlr-16449	202	69	corporate	corporate	ADJ
ihlr-16449	202	70	directors	director	NOUN
ihlr-16449	202	71	.	.	PUNCT
ihlr-16449	203	1	chief	chief	ADJ
ihlr-16449	203	2	justice	justice	NOUN
ihlr-16449	203	3	veasey	veasey	NOUN
ihlr-16449	203	4	provided	provide	VERB
ihlr-16449	203	5	some	some	DET
ihlr-16449	203	6	relief	relief	NOUN
ihlr-16449	203	7	by	by	ADP
ihlr-16449	203	8	commenting	comment	VERB
ihlr-16449	203	9	that	that	SCONJ
ihlr-16449	203	10	this	this	DET
ihlr-16449	203	11	protective	protective	ADJ
ihlr-16449	203	12	''	''	PUNCT
ihlr-16449	203	13	rule	rule	NOUN
ihlr-16449	203	14	"	"	PUNCT
ihlr-16449	203	15	is	be	AUX
ihlr-16449	203	16	"	"	PUNCT
ihlr-16449	203	17	alive	alive	ADJ
ihlr-16449	203	18	and	and	CCONJ
ihlr-16449	203	19	well	well	ADV
ihlr-16449	203	20	,	,	PUNCT
ihlr-16449	203	21	"	"	PUNCT
ihlr-16449	203	22	but	but	CCONJ
ihlr-16449	203	23	also	also	ADV
ihlr-16449	203	24	noted	note	VERB
ihlr-16449	203	25	that	that	SCONJ
ihlr-16449	203	26	directors	director	NOUN
ihlr-16449	203	27	have	have	VERB
ihlr-16449	203	28	a	a	DET
ihlr-16449	203	29	proactive	proactive	ADJ
ihlr-16449	203	30	oversight	oversight	NOUN
ihlr-16449	203	31	role	role	NOUN
ihlr-16449	203	32	under	under	ADP
ihlr-16449	203	33	delaware	delaware	PROPN
ihlr-16449	203	34	corporate	corporate	ADJ
ihlr-16449	203	35	law	law	NOUN
ihlr-16449	203	36	.	.	PUNCT
ihlr-16449	204	1	fiduciary	fiduciary	ADJ
ihlr-16449	204	2	duties	duty	NOUN
ihlr-16449	204	3	are	be	AUX
ihlr-16449	204	4	met	meet	VERB
ihlr-16449	204	5	by	by	ADP
ihlr-16449	204	6	processes	process	NOUN
ihlr-16449	204	7	that	that	PRON
ihlr-16449	204	8	demonstrate	demonstrate	VERB
ihlr-16449	204	9	a	a	DET
ihlr-16449	204	10	board	board	NOUN
ihlr-16449	204	11	or	or	CCONJ
ihlr-16449	204	12	33	33	NUM
ihlr-16449	204	13	.	.	PUNCT
ihlr-16449	204	14	/d.§§	/d.§§	PUNCT
ihlr-16449	205	1	23	23	NUM
ihlr-16449	205	2	-	-	SYM
ihlr-16449	205	3	17	17	NUM
ihlr-16449	205	4	-	-	PUNCT
ihlr-16449	205	5	13	13	NUM
ihlr-16449	205	6	-	-	PUNCT
ihlr-16449	205	7	1(d	1(d	NUM
ihlr-16449	205	8	)	)	PUNCT
ihlr-16449	205	9	,	,	PUNCT
ihlr-16449	205	10	23	23	NUM
ihlr-16449	205	11	-	-	SYM
ihlr-16449	205	12	1	1	NUM
ihlr-16449	205	13	-	-	PUNCT
ihlr-16449	205	14	35	35	NUM
ihlr-16449	205	15	-	-	PUNCT
ihlr-16449	205	16	l(e	l(e	NOUN
ihlr-16449	205	17	)	)	PUNCT
ihlr-16449	205	18	.	.	PUNCT
ihlr-16449	206	1	34	34	NUM
ihlr-16449	206	2	.	.	PUNCT
ihlr-16449	207	1	see	see	VERB
ihlr-16449	207	2	model	model	PROPN
ihlr-16449	207	3	acr	acr	PROPN
ihlr-16449	207	4	,	,	PUNCT
ihlr-16449	207	5	supra	supra	PROPN
ihlr-16449	207	6	note	note	PROPN
ihlr-16449	207	7	19	19	NUM
ihlr-16449	207	8	,	,	PUNCT
ihlr-16449	207	9	at	at	ADP
ihlr-16449	207	10	§	§	PROPN
ihlr-16449	207	11	8.30	8.30	NUM
ihlr-16449	207	12	.	.	PUNCT
ihlr-16449	208	1	the	the	DET
ihlr-16449	208	2	model	model	NOUN
ihlr-16449	208	3	act	act	NOUN
ihlr-16449	208	4	solely	solely	ADV
ihlr-16449	208	5	provides	provide	VERB
ihlr-16449	208	6	that	that	SCONJ
ihlr-16449	208	7	"	"	PUNCT
ihlr-16449	208	8	[	[	X
ihlr-16449	208	9	a	a	X
ihlr-16449	208	10	]	]	X
ihlr-16449	208	11	director	director	NOUN
ihlr-16449	208	12	is	be	AUX
ihlr-16449	208	13	not	not	PART
ihlr-16449	208	14	acting	act	VERB
ihlr-16449	208	15	in	in	ADP
ihlr-16449	208	16	good	good	ADJ
ihlr-16449	208	17	faith	faith	NOUN
ihlr-16449	208	18	if	if	SCONJ
ihlr-16449	208	19	the	the	DET
ihlr-16449	208	20	director	director	NOUN
ihlr-16449	208	21	bas	bas	PROPN
ihlr-16449	208	22	knowledge	knowledge	NOUN
ihlr-16449	208	23	concerning	concern	VERB
ihlr-16449	208	24	the	the	DET
ihlr-16449	208	25	matter	matter	NOUN
ihlr-16449	208	26	in	in	ADP
ihlr-16449	208	27	question	question	NOUN
ihlr-16449	208	28	that	that	PRON
ihlr-16449	208	29	makes	make	VERB
ihlr-16449	208	30	reliance	reliance	NOUN
ihlr-16449	208	31	permitted	permit	VERB
ihlr-16449	208	32	by	by	ADP
ihlr-16449	208	33	subsection	subsection	NOUN
ihlr-16449	208	34	(	(	PUNCT
ihlr-16449	208	35	b	b	NOUN
ihlr-16449	208	36	)	)	PUNCT
ihlr-16449	208	37	unwammted	unwammted	ADJ
ihlr-16449	208	38	,	,	PUNCT
ihlr-16449	208	39	"	"	PUNCT
ihlr-16449	208	40	and	and	CCONJ
ihlr-16449	208	41	does	do	AUX
ihlr-16449	208	42	not	not	PART
ihlr-16449	208	43	have	have	VERB
ihlr-16449	208	44	the	the	DET
ihlr-16449	208	45	explicit"willfulmisconductorrecklessness"ianguagefoundinlndianacodesection23	explicit"willfulmisconductorrecklessness"ianguagefoundinlndianacodesection23	ADJ
ihlr-16449	208	46	-	-	ADJ
ihlr-16449	208	47	17	17	NUM
ihlr-16449	208	48	-	-	PUNCT
ihlr-16449	208	49	13l(d)(2	13l(d)(2	NUM
ihlr-16449	208	50	)	)	PUNCT
ihlr-16449	208	51	.	.	PUNCT
ihlr-16449	209	1	i	i	PRON
ihlr-16449	209	2	d.	d.	PROPN
ihlr-16449	209	3	;	;	PUNCT
ihlr-16449	209	4	see	see	VERB
ihlr-16449	209	5	also	also	ADV
ihlr-16449	209	6	barrett	barrett	PROPN
ihlr-16449	209	7	,	,	PUNCT
ihlr-16449	209	8	supra	supra	PROPN
ihlr-16449	209	9	note	note	PROPN
ihlr-16449	209	10	29	29	NUM
ihlr-16449	209	11	,	,	PUNCT
ihlr-16449	209	12	at	at	ADP
ihlr-16449	209	13	990	990	NUM
ihlr-16449	209	14	.	.	NOUN
ihlr-16449	209	15	35	35	NUM
ihlr-16449	209	16	.	.	PUNCT
ihlr-16449	210	1	galanti	galanti	PROPN
ihlr-16449	210	2	,	,	PUNCT
ihlr-16449	210	3	supra	supra	PROPN
ihlr-16449	210	4	note	note	PROPN
ihlr-16449	210	5	25	25	NUM
ihlr-16449	210	6	,	,	PUNCT
ihlr-16449	210	7	at	at	ADP
ihlr-16449	210	8	102	102	NUM
ihlr-16449	210	9	.	.	PUNCT
ihlr-16449	210	10	36	36	NUM
ihlr-16449	210	11	.	.	X
ihlr-16449	210	12	kirtley	kirtley	PROPN
ihlr-16449	210	13	v.	v.	PROPN
ihlr-16449	210	14	mcclelland	mcclelland	PROPN
ihlr-16449	210	15	,	,	PUNCT
ihlr-16449	210	16	562	562	NUM
ihlr-16449	210	17	n.e.2d	n.e.2d	NOUN
ihlr-16449	210	18	27	27	NUM
ihlr-16449	210	19	(	(	PUNCT
ihlr-16449	210	20	ind	ind	NOUN
ihlr-16449	210	21	.	.	PUNCT
ihlr-16449	211	1	ct	ct	PROPN
ihlr-16449	211	2	.	.	PUNCT
ihlr-16449	212	1	app	app	PROPN
ihlr-16449	212	2	.	.	PROPN
ihlr-16449	212	3	1990	1990	NUM
ihlr-16449	212	4	)	)	PUNCT
ihlr-16449	212	5	.	.	PUNCT
ihlr-16449	213	1	37	37	NUM
ihlr-16449	213	2	.	.	PUNCT
ihlr-16449	214	1	i	i	PRON
ihlr-16449	214	2	d.	d.	PROPN
ihlr-16449	214	3	at	at	ADP
ihlr-16449	214	4	36	36	NUM
ihlr-16449	214	5	.	.	PUNCT
ihlr-16449	215	1	38	38	NUM
ihlr-16449	215	2	.	.	PUNCT
ihlr-16449	216	1	galanti	galanti	PROPN
ihlr-16449	216	2	,	,	PUNCT
ihlr-16449	216	3	supra	supra	PROPN
ihlr-16449	216	4	note	note	PROPN
ihlr-16449	216	5	25	25	NUM
ihlr-16449	216	6	,	,	PUNCT
ihlr-16449	216	7	at	at	ADP
ihlr-16449	216	8	103	103	NUM
ihlr-16449	216	9	(	(	PUNCT
ihlr-16449	216	10	citing	cite	VERB
ihlr-16449	216	11	stem	stem	NOUN
ihlr-16449	216	12	v.	v.	ADP
ihlr-16449	216	13	lucy	lucy	PROPN
ihlr-16449	216	14	webb	webb	PROPN
ihlr-16449	216	15	hayes	hayes	PROPN
ihlr-16449	216	16	nat'l	nat'l	PROPN
ihlr-16449	216	17	training	train	VERB
ihlr-16449	216	18	scb	scb	PROPN
ihlr-16449	216	19	.	.	PUNCT
ihlr-16449	217	1	for	for	ADP
ihlr-16449	217	2	deaconesses	deaconesses	PROPN
ihlr-16449	217	3	&	&	CCONJ
ihlr-16449	217	4	missionaries	missionaries	PROPN
ihlr-16449	217	5	,	,	PUNCT
ihlr-16449	217	6	381	381	NUM
ihlr-16449	217	7	f.	f.	PROPN
ihlr-16449	217	8	supp	supp	PROPN
ihlr-16449	217	9	.	.	PUNCT
ihlr-16449	218	1	1003	1003	NUM
ihlr-16449	218	2	(	(	PUNCT
ihlr-16449	218	3	d.d.c	d.d.c	PROPN
ihlr-16449	218	4	.	.	PROPN
ihlr-16449	218	5	1974	1974	NUM
ihlr-16449	218	6	)	)	PUNCT
ihlr-16449	218	7	and	and	CCONJ
ihlr-16449	218	8	oberly	oberly	ADV
ihlr-16449	218	9	v.	v.	PROPN
ihlr-16449	218	10	kirby	kirby	PROPN
ihlr-16449	218	11	,	,	PUNCT
ihlr-16449	218	12	592	592	NUM
ihlr-16449	218	13	a.2d	a.2d	NUM
ihlr-16449	218	14	445	445	NUM
ihlr-16449	218	15	(	(	PUNCT
ihlr-16449	218	16	del	del	PROPN
ihlr-16449	218	17	.	.	PROPN
ihlr-16449	218	18	1991	1991	NUM
ihlr-16449	218	19	)	)	PUNCT
ihlr-16449	218	20	)	)	PUNCT
ihlr-16449	218	21	.	.	PUNCT
ihlr-16449	219	1	39	39	NUM
ihlr-16449	219	2	.	.	PUNCT
ihlr-16449	220	1	mary	mary	PROPN
ihlr-16449	220	2	v.	v.	PROPN
ihlr-16449	220	3	lupin	lupin	PROPN
ihlr-16449	220	4	found	find	VERB
ihlr-16449	220	5	.	.	PUNCT
ihlr-16449	221	1	,	,	PUNCT
ihlr-16449	221	2	609	609	NUM
ihlr-16449	221	3	so	so	ADV
ihlr-16449	221	4	.	.	PUNCT
ihlr-16449	222	1	2d	2d	NOUN
ihlr-16449	222	2	184	184	NUM
ihlr-16449	222	3	(	(	PUNCT
ihlr-16449	222	4	la	la	X
ihlr-16449	222	5	.	.	NOUN
ihlr-16449	222	6	1992	1992	NUM
ihlr-16449	222	7	)	)	PUNCT
ihlr-16449	222	8	.	.	PUNCT
ihlr-16449	223	1	40	40	NUM
ihlr-16449	223	2	.	.	PUNCT
ihlr-16449	224	1	ld	ld	PROPN
ihlr-16449	224	2	.	.	PUNCT
ihlr-16449	225	1	at	at	ADP
ihlr-16449	225	2	187	187	NUM
ihlr-16449	225	3	.	.	PUNCT
ihlr-16449	226	1	"	"	PUNCT
ihlr-16449	226	2	provisions	provision	NOUN
ihlr-16449	226	3	relating	relate	VERB
ihlr-16449	226	4	to	to	ADP
ihlr-16449	226	5	nonprofit	nonprofit	ADJ
ihlr-16449	226	6	corporations	corporation	NOUN
ihlr-16449	226	7	have	have	AUX
ihlr-16449	226	8	been	be	AUX
ihlr-16449	226	9	conformed	conform	VERB
ihlr-16449	226	10	generally	generally	ADV
ihlr-16449	226	11	to	to	ADP
ihlr-16449	226	12	those	those	PRON
ihlr-16449	226	13	relating	relate	VERB
ihlr-16449	226	14	to	to	ADP
ihlr-16449	226	15	business	business	NOUN
ihlr-16449	226	16	corporations	corporation	NOUN
ihlr-16449	226	17	.	.	PUNCT
ihlr-16449	226	18	"	"	PUNCT
ihlr-16449	227	1	i	i	PRON
ihlr-16449	227	2	d.	d.	PROPN
ihlr-16449	227	3	41	41	NUM
ihlr-16449	227	4	.	.	PUNCT
ihlr-16449	228	1	ld	ld	PROPN
ihlr-16449	228	2	.	.	PROPN
ihlr-16449	228	3	;	;	PUNCT
ihlr-16449	228	4	la	la	PROPN
ihlr-16449	228	5	.	.	PROPN
ihlr-16449	228	6	rev	rev	PROPN
ihlr-16449	228	7	.	.	PROPN
ihlr-16449	228	8	stat	stat	PROPN
ihlr-16449	228	9	.	.	PUNCT
ihlr-16449	229	1	ann	ann	PROPN
ihlr-16449	229	2	.	.	PUNCT
ihlr-16449	230	1	§	§	PROPN
ihlr-16449	230	2	12:226(a	12:226(a	NUM
ihlr-16449	230	3	)	)	PUNCT
ihlr-16449	230	4	(	(	PUNCT
ihlr-16449	230	5	west	west	NOUN
ihlr-16449	230	6	1994	1994	NUM
ihlr-16449	230	7	)	)	PUNCT
ihlr-16449	230	8	.	.	PUNCT
ihlr-16449	231	1	186	186	NUM
ihlr-16449	231	2	indiana	indiana	PROPN
ihlr-16449	231	3	health	health	PROPN
ihlr-16449	231	4	law	law	NOUN
ihlr-16449	231	5	revmw	revmw	NOUN
ihlr-16449	232	1	[	[	X
ihlr-16449	232	2	vol	vol	NOUN
ihlr-16449	232	3	.	.	PUNCT
ihlr-16449	233	1	1:175	1:175	NUM
ihlr-16449	233	2	corrunittee	corrunittee	NOUN
ihlr-16449	233	3	is	be	AUX
ihlr-16449	233	4	operating	operate	VERB
ihlr-16449	233	5	in	in	ADP
ihlr-16449	233	6	good	good	ADJ
ihlr-16449	233	7	faith	faith	NOUN
ihlr-16449	233	8	and	and	CCONJ
ihlr-16449	233	9	being	be	AUX
ihlr-16449	233	10	proactive	proactive	ADJ
ihlr-16449	233	11	and	and	CCONJ
ihlr-16449	233	12	inquisitive.42	inquisitive.42	NOUN
ihlr-16449	233	13	this	this	PRON
ihlr-16449	233	14	is	be	AUX
ihlr-16449	233	15	an	an	DET
ihlr-16449	233	16	interpretation	interpretation	NOUN
ihlr-16449	233	17	that	that	PRON
ihlr-16449	233	18	would	would	AUX
ihlr-16449	233	19	be	be	AUX
ihlr-16449	233	20	equally	equally	ADV
ihlr-16449	233	21	applicable	applicable	ADJ
ihlr-16449	233	22	to	to	ADP
ihlr-16449	233	23	directors	director	NOUN
ihlr-16449	233	24	of	of	ADP
ihlr-16449	233	25	nonprofit	nonprofit	ADJ
ihlr-16449	233	26	corporations	corporation	NOUN
ihlr-16449	233	27	.	.	PUNCT
ihlr-16449	234	1	c.	c.	NOUN
ihlr-16449	234	2	state	state	NOUN
ihlr-16449	234	3	licensure	licensure	PROPN
ihlr-16449	234	4	and	and	CCONJ
ihlr-16449	234	5	county	county	NOUN
ihlr-16449	234	6	hospital	hospital	NOUN
ihlr-16449	234	7	statutes	statute	NOUN
ihlr-16449	234	8	most	most	ADJ
ihlr-16449	234	9	healthcare	healthcare	NOUN
ihlr-16449	234	10	organizations	organization	NOUN
ihlr-16449	234	11	are	be	AUX
ihlr-16449	234	12	licensed	license	VERB
ihlr-16449	234	13	by	by	ADP
ihlr-16449	234	14	the	the	DET
ihlr-16449	234	15	state	state	NOUN
ihlr-16449	234	16	in	in	ADP
ihlr-16449	234	17	which	which	PRON
ihlr-16449	234	18	they	they	PRON
ihlr-16449	234	19	operate	operate	VERB
ihlr-16449	234	20	.	.	PUNCT
ihlr-16449	235	1	state	state	NOUN
ihlr-16449	235	2	licensure	licensure	NOUN
ihlr-16449	235	3	laws	law	NOUN
ihlr-16449	235	4	for	for	ADP
ihlr-16449	235	5	hospitals43	hospitals43	NOUN
ihlr-16449	235	6	set	set	VERB
ihlr-16449	235	7	forth	forth	ADP
ihlr-16449	235	8	the	the	DET
ihlr-16449	235	9	governing	govern	VERB
ihlr-16449	235	10	board	board	NOUN
ihlr-16449	235	11	's	's	PART
ihlr-16449	235	12	legal	legal	ADJ
ihlr-16449	235	13	responsibilities	responsibility	NOUN
ihlr-16449	235	14	and	and	CCONJ
ihlr-16449	235	15	discretionary	discretionary	ADJ
ihlr-16449	235	16	powers	power	NOUN
ihlr-16449	235	17	,	,	PUNCT
ihlr-16449	235	18	while	while	SCONJ
ihlr-16449	235	19	naming	name	VERB
ihlr-16449	235	20	the	the	DET
ihlr-16449	235	21	board	board	NOUN
ihlr-16449	235	22	as	as	ADP
ihlr-16449	235	23	the	the	DET
ihlr-16449	235	24	supreme	supreme	PROPN
ihlr-16449	235	25	authority	authority	PROPN
ihlr-16449	235	26	of	of	ADP
ihlr-16449	235	27	the	the	DET
ihlr-16449	235	28	hospital	hospital	NOUN
ihlr-16449	235	29	.	.	PUNCT
ihlr-16449	236	1	fudiana	fudiana	PROPN
ihlr-16449	236	2	'	'	PART
ihlr-16449	236	3	s	s	PROPN
ihlr-16449	236	4	hospital	hospital	NOUN
ihlr-16449	236	5	licensure	licensure	NOUN
ihlr-16449	236	6	statute	statute	NOUN
ihlr-16449	236	7	makes	make	VERB
ihlr-16449	236	8	the	the	DET
ihlr-16449	236	9	board	board	NOUN
ihlr-16449	236	10	generally	generally	ADV
ihlr-16449	236	11	responsible	responsible	ADJ
ihlr-16449	236	12	for	for	ADP
ihlr-16449	236	13	the	the	DET
ihlr-16449	236	14	management	management	NOUN
ihlr-16449	236	15	,	,	PUNCT
ihlr-16449	236	16	operation	operation	NOUN
ihlr-16449	236	17	,	,	PUNCT
ihlr-16449	236	18	and	and	CCONJ
ihlr-16449	236	19	control	control	NOUN
ihlr-16449	236	20	of	of	ADP
ihlr-16449	236	21	the	the	DET
ihlr-16449	236	22	hospital	hospital	NOUN
ihlr-16449	236	23	.	.	PUNCT
ihlr-16449	237	1	44	44	NUM
ihlr-16449	237	2	fudiana	fudiana	ADJ
ihlr-16449	237	3	'	'	PUNCT
ihlr-16449	237	4	s	s	NOUN
ihlr-16449	237	5	hospital	hospital	NOUN
ihlr-16449	237	6	licensure	licensure	NOUN
ihlr-16449	237	7	statute	statute	NOUN
ihlr-16449	237	8	and	and	CCONJ
ihlr-16449	237	9	regulations45	regulations45	NOUN
ihlr-16449	237	10	expressly	expressly	ADV
ihlr-16449	237	11	hold	hold	VERB
ihlr-16449	237	12	the	the	DET
ihlr-16449	237	13	board	board	NOUN
ihlr-16449	237	14	responsible	responsible	ADJ
ihlr-16449	237	15	for	for	ADP
ihlr-16449	237	16	specific	specific	ADJ
ihlr-16449	237	17	issues	issue	NOUN
ihlr-16449	237	18	related	relate	VERB
ihlr-16449	237	19	to	to	ADP
ihlr-16449	237	20	the	the	DET
ihlr-16449	237	21	medical	medical	ADJ
ihlr-16449	237	22	staff	staff	NOUN
ihlr-16449	237	23	and	and	CCONJ
ihlr-16449	237	24	bylaws,46	bylaws,46	NOUN
ihlr-16449	237	25	management,47	management,47	NOUN
ihlr-16449	237	26	patient	patient	NOUN
ihlr-16449	237	27	care,48	care,48	NOUN
ihlr-16449	237	28	the	the	DET
ihlr-16449	237	29	institutional	institutional	ADJ
ihlr-16449	237	30	plan	plan	NOUN
ihlr-16449	237	31	and	and	CCONJ
ihlr-16449	237	32	42	42	NUM
ihlr-16449	237	33	.	.	PUNCT
ihlr-16449	238	1	alison	alison	PROPN
ihlr-16449	238	2	carpenter	carpenter	PROPN
ihlr-16449	238	3	&	&	CCONJ
ihlr-16449	238	4	susan	susan	PROPN
ihlr-16449	238	5	webster	webster	PROPN
ihlr-16449	238	6	,	,	PUNCT
ihlr-16449	238	7	corporate	corporate	ADJ
ihlr-16449	238	8	governance	governance	NOUN
ihlr-16449	238	9	.	.	PUNCT
ihlr-16449	238	10	:	:	PUNCT
ihlr-16449	239	1	business	business	NOUN
ihlr-16449	239	2	judgment	judgment	NOUN
ihlr-16449	239	3	rule	rule	NOUN
ihlr-16449	239	4	still	still	ADV
ihlr-16449	239	5	alive	alive	ADJ
ihlr-16449	239	6	,	,	PUNCT
ihlr-16449	239	7	delaware	delaware	PROPN
ihlr-16449	239	8	's	's	PART
ihlr-16449	239	9	veasey	veasey	NOUN
ihlr-16449	239	10	tells	tell	VERB
ihlr-16449	239	11	directors	director	NOUN
ihlr-16449	239	12	'	'	PART
ihlr-16449	239	13	group	group	NOUN
ihlr-16449	239	14	,	,	PUNCT
ihlr-16449	239	15	12	12	NUM
ihlr-16449	239	16	health	health	PROPN
ihlr-16449	239	17	l.	l.	PROPN
ihlr-16449	239	18	rep	rep	PROPN
ihlr-16449	239	19	.	.	PROPN
ihlr-16449	239	20	(	(	PUNCT
ihlr-16449	239	21	bna	bna	PROPN
ihlr-16449	239	22	)	)	PUNCT
ihlr-16449	239	23	1645	1645	NUM
ihlr-16449	239	24	(	(	PUNCT
ihlr-16449	239	25	oct	oct	PROPN
ihlr-16449	239	26	.	.	PROPN
ihlr-16449	239	27	30	30	NUM
ihlr-16449	239	28	,	,	PUNCT
ihlr-16449	239	29	2003	2003	NUM
ihlr-16449	239	30	)	)	PUNCT
ihlr-16449	239	31	.	.	PUNCT
ihlr-16449	240	1	43	43	NUM
ihlr-16449	240	2	.	.	PUNCT
ihlr-16449	241	1	hospitals	hospital	NOUN
ihlr-16449	241	2	are	be	AUX
ihlr-16449	241	3	the	the	DET
ihlr-16449	241	4	typical	typical	ADJ
ihlr-16449	241	5	focus	focus	NOUN
ihlr-16449	241	6	for	for	ADP
ihlr-16449	241	7	discussions	discussion	NOUN
ihlr-16449	241	8	of	of	ADP
ihlr-16449	241	9	nonprofit	nonprofit	ADJ
ihlr-16449	241	10	healthcare	healthcare	NOUN
ihlr-16449	241	11	organizations	organization	NOUN
ihlr-16449	241	12	.	.	PUNCT
ihlr-16449	242	1	however	however	ADV
ihlr-16449	242	2	,	,	PUNCT
ihlr-16449	242	3	other	other	ADJ
ihlr-16449	242	4	healthcare	healthcare	NOUN
ihlr-16449	242	5	organizations	organization	NOUN
ihlr-16449	242	6	may	may	AUX
ihlr-16449	242	7	obtain	obtain	VERB
ihlr-16449	242	8	nonprofit	nonprofit	ADJ
ihlr-16449	242	9	status	status	NOUN
ihlr-16449	242	10	as	as	ADV
ihlr-16449	242	11	well	well	ADV
ihlr-16449	242	12	.	.	PUNCT
ihlr-16449	243	1	a	a	DET
ihlr-16449	243	2	few	few	ADJ
ihlr-16449	243	3	examples	example	NOUN
ihlr-16449	243	4	include	include	VERB
ihlr-16449	243	5	conununity	conununity	NOUN
ihlr-16449	243	6	mental	mental	ADJ
ihlr-16449	243	7	health	health	NOUN
ihlr-16449	243	8	centers	center	NOUN
ihlr-16449	243	9	,	,	PUNCT
ihlr-16449	243	10	nursing	nursing	NOUN
ihlr-16449	243	11	facilities	facility	NOUN
ihlr-16449	243	12	,	,	PUNCT
ihlr-16449	243	13	rehabilitation	rehabilitation	NOUN
ihlr-16449	243	14	centers	center	NOUN
ihlr-16449	243	15	,	,	PUNCT
ihlr-16449	243	16	and	and	CCONJ
ihlr-16449	243	17	residential	residential	ADJ
ihlr-16449	243	18	facilities	facility	NOUN
ihlr-16449	243	19	.	.	PUNCT
ihlr-16449	244	1	44	44	NUM
ihlr-16449	244	2	.	.	PUNCT
ihlr-16449	245	1	ind	ind	NOUN
ihlr-16449	245	2	.	.	PUNCT
ihlr-16449	246	1	code§	code§	NOUN
ihlr-16449	246	2	16	16	NUM
ihlr-16449	246	3	-	-	SYM
ihlr-16449	246	4	21	21	NUM
ihlr-16449	246	5	-	-	PUNCT
ihlr-16449	246	6	2	2	NUM
ihlr-16449	246	7	-	-	SYM
ihlr-16449	246	8	5	5	NUM
ihlr-16449	246	9	(	(	PUNCT
ihlr-16449	246	10	2004	2004	NUM
ihlr-16449	246	11	)	)	PUNCT
ihlr-16449	246	12	.	.	PUNCT
ihlr-16449	247	1	45	45	NUM
ihlr-16449	247	2	.	.	PUNCT
ihlr-16449	248	1	see	see	VERB
ihlr-16449	248	2	generally	generally	ADV
ihlr-16449	248	3	i	i	PRON
ihlr-16449	248	4	d.	d.	PROPN
ihlr-16449	248	5	§	§	PROPN
ihlr-16449	248	6	§	§	PROPN
ihlr-16449	248	7	16	16	NUM
ihlr-16449	248	8	-	-	SYM
ihlr-16449	248	9	21	21	NUM
ihlr-16449	248	10	-	-	PUNCT
ihlr-16449	248	11	2	2	NUM
ihlr-16449	248	12	-	-	SYM
ihlr-16449	248	13	5	5	NUM
ihlr-16449	248	14	to	to	PART
ihlr-16449	248	15	-15	-15	NUM
ihlr-16449	248	16	;	;	PUNCT
ihlr-16449	248	17	ind	ind	PROPN
ihlr-16449	248	18	.	.	PUNCT
ihlr-16449	249	1	admin	admin	PROPN
ihlr-16449	249	2	.	.	PUNCT
ihlr-16449	250	1	code	code	PROPN
ihlr-16449	250	2	tit	tit	PROPN
ihlr-16449	250	3	.	.	PUNCT
ihlr-16449	251	1	410	410	NUM
ihlr-16449	251	2	,	,	PUNCT
ihlr-16449	251	3	r.	r.	PROPN
ihlr-16449	251	4	15	15	NUM
ihlr-16449	251	5	-	-	SYM
ihlr-16449	251	6	1.4	1.4	NUM
ihlr-16449	251	7	(	(	PUNCT
ihlr-16449	251	8	2004	2004	NUM
ihlr-16449	251	9	)	)	PUNCT
ihlr-16449	251	10	.	.	PUNCT
ihlr-16449	252	1	46	46	NUM
ihlr-16449	252	2	.	.	PUNCT
ihlr-16449	253	1	under	under	ADP
ihlr-16449	253	2	indiana	indiana	PROPN
ihlr-16449	253	3	law	law	PROPN
ihlr-16449	253	4	,	,	PUNCT
ihlr-16449	253	5	the	the	DET
ihlr-16449	253	6	governing	govern	VERB
ihlr-16449	253	7	board	board	NOUN
ihlr-16449	253	8	's	's	PART
ihlr-16449	253	9	responsibilities	responsibility	NOUN
ihlr-16449	253	10	with	with	ADP
ihlr-16449	253	11	respect	respect	NOUN
ihlr-16449	253	12	to	to	ADP
ihlr-16449	253	13	the	the	DET
ihlr-16449	253	14	medical	medical	ADJ
ihlr-16449	253	15	staff	staff	NOUN
ihlr-16449	253	16	include	include	VERB
ihlr-16449	253	17	the	the	DET
ihlr-16449	253	18	following	follow	VERB
ihlr-16449	253	19	:	:	PUNCT
ihlr-16449	253	20	(	(	PUNCT
ihlr-16449	253	21	a	a	X
ihlr-16449	253	22	)	)	PUNCT
ihlr-16449	253	23	"	"	PUNCT
ihlr-16449	253	24	ensure	ensure	VERB
ihlr-16449	253	25	the	the	DET
ihlr-16449	253	26	medical	medical	ADJ
ihlr-16449	253	27	staff	staff	NOUN
ihlr-16449	253	28	has	have	AUX
ihlr-16449	253	29	approved	approve	VERB
ihlr-16449	253	30	bylaws	bylaw	NOUN
ihlr-16449	253	31	and	and	CCONJ
ihlr-16449	253	32	rules	rule	NOUN
ihlr-16449	253	33	and	and	CCONJ
ihlr-16449	253	34	that	that	SCONJ
ihlr-16449	253	35	they	they	PRON
ihlr-16449	253	36	are	be	AUX
ihlr-16449	253	37	reviewed	review	VERB
ihlr-16449	253	38	and	and	CCONJ
ihlr-16449	253	39	approved	approve	VERB
ihlr-16449	253	40	at	at	ADP
ihlr-16449	253	41	least	least	ADJ
ihlr-16449	253	42	triennially	triennially	ADV
ihlr-16449	253	43	.	.	PUNCT
ihlr-16449	253	44	"	"	PUNCT
ihlr-16449	254	1	ind	ind	PROPN
ihlr-16449	254	2	.	.	PUNCT
ihlr-16449	255	1	admin	admin	PROPN
ihlr-16449	255	2	.	.	PUNCT
ihlr-16449	256	1	code	code	PROPN
ihlr-16449	256	2	tit	tit	PROPN
ihlr-16449	256	3	.	.	PUNCT
ihlr-16449	257	1	410	410	NUM
ihlr-16449	257	2	,	,	PUNCT
ihlr-16449	257	3	r.	r.	PROPN
ihlr-16449	257	4	15	15	NUM
ihlr-16449	257	5	-	-	SYM
ihlr-16449	257	6	1.4	1.4	NUM
ihlr-16449	257	7	-	-	PUNCT
ihlr-16449	257	8	l(a)(3)-(4),(b)(4	l(a)(3)-(4),(b)(4	NUM
ihlr-16449	257	9	)	)	PUNCT
ihlr-16449	257	10	;	;	PUNCT
ihlr-16449	257	11	(	(	PUNCT
ihlr-16449	257	12	b	b	X
ihlr-16449	257	13	)	)	PUNCT
ihlr-16449	257	14	"	"	PUNCT
ihlr-16449	257	15	assume	assume	VERB
ihlr-16449	257	16	responsibility	responsibility	NOUN
ihlr-16449	257	17	of	of	ADP
ihlr-16449	257	18	appointment	appointment	NOUN
ihlr-16449	257	19	,	,	PUNCT
ihlr-16449	257	20	reappointment	reappointment	NOUN
ihlr-16449	257	21	,	,	PUNCT
ihlr-16449	257	22	and	and	CCONJ
ihlr-16449	257	23	assignment	assignment	NOUN
ihlr-16449	257	24	of	of	ADP
ihlr-16449	257	25	privileges	privilege	NOUN
ihlr-16449	257	26	to	to	ADP
ihlr-16449	257	27	medical	medical	ADJ
ihlr-16449	257	28	staff	staff	NOUN
ihlr-16449	257	29	members	member	NOUN
ihlr-16449	257	30	.	.	PUNCT
ihlr-16449	257	31	"	"	PUNCT
ihlr-16449	258	1	ind	ind	NOUN
ihlr-16449	258	2	.	.	PUNCT
ihlr-16449	259	1	code§	code§	NOUN
ihlr-16449	259	2	16	16	NUM
ihlr-16449	259	3	-	-	SYM
ihlr-16449	259	4	21	21	NUM
ihlr-16449	259	5	-	-	PUNCT
ihlr-16449	259	6	2	2	NUM
ihlr-16449	259	7	-	-	SYM
ihlr-16449	259	8	5	5	NUM
ihlr-16449	259	9	;	;	PUNCT
ihlr-16449	259	10	(	(	PUNCT
ihlr-16449	259	11	c	c	X
ihlr-16449	259	12	)	)	PUNCT
ihlr-16449	259	13	"	"	PUNCT
ihlr-16449	259	14	ensure	ensure	VERB
ihlr-16449	259	15	that	that	SCONJ
ihlr-16449	259	16	the	the	DET
ihlr-16449	259	17	medical	medical	ADJ
ihlr-16449	259	18	staff	staff	NOUN
ihlr-16449	259	19	is	be	AUX
ihlr-16449	259	20	accountable	accountable	ADJ
ihlr-16449	259	21	and	and	CCONJ
ihlr-16449	259	22	responsible	responsible	ADJ
ihlr-16449	259	23	to	to	ADP
ihlr-16449	259	24	the	the	DET
ihlr-16449	259	25	board	board	NOUN
ihlr-16449	259	26	for	for	ADP
ihlr-16449	259	27	the	the	DET
ihlr-16449	259	28	quality	quality	NOUN
ihlr-16449	259	29	of	of	ADP
ihlr-16449	259	30	care	care	NOUN
ihlr-16449	259	31	provided	provide	VERB
ihlr-16449	259	32	to	to	ADP
ihlr-16449	259	33	patients	patient	NOUN
ihlr-16449	259	34	.	.	PUNCT
ihlr-16449	259	35	"	"	PUNCT
ihlr-16449	260	1	ind	ind	PROPN
ihlr-16449	260	2	.	.	PUNCT
ihlr-16449	261	1	admin	admin	PROPN
ihlr-16449	261	2	.	.	PUNCT
ihlr-16449	262	1	code	code	PROPN
ihlr-16449	262	2	tit	tit	PROPN
ihlr-16449	262	3	.	.	PUNCT
ihlr-16449	263	1	410	410	NUM
ihlr-16449	263	2	,	,	PUNCT
ihlr-16449	263	3	r.	r.	PROPN
ihlr-16449	263	4	15	15	NUM
ihlr-16449	263	5	-	-	SYM
ihlr-16449	263	6	1.4	1.4	NUM
ihlr-16449	263	7	-	-	PUNCT
ihlr-16449	263	8	l(a	l(a	PROPN
ihlr-16449	263	9	)	)	PUNCT
ihlr-16449	263	10	;	;	PUNCT
ihlr-16449	263	11	(	(	PUNCT
ihlr-16449	263	12	d	d	X
ihlr-16449	263	13	)	)	PUNCT
ihlr-16449	263	14	"	"	PUNCT
ihlr-16449	263	15	maintain	maintain	VERB
ihlr-16449	263	16	a	a	DET
ihlr-16449	263	17	liaison	liaison	NOUN
ihlr-16449	263	18	with	with	ADP
ihlr-16449	263	19	the	the	DET
ihlr-16449	263	20	medical	medical	ADJ
ihlr-16449	263	21	staff	staff	NOUN
ihlr-16449	263	22	.	.	PUNCT
ihlr-16449	263	23	"	"	PUNCT
ihlr-16449	264	1	/d	/d	PUNCT
ihlr-16449	264	2	.	.	PUNCT
ihlr-16449	265	1	r.	r.	PROPN
ihlr-16449	265	2	15	15	NUM
ihlr-16449	265	3	-	-	SYM
ihlr-16449	265	4	1.4	1.4	NUM
ihlr-16449	265	5	-	-	PUNCT
ihlr-16449	265	6	1	1	NUM
ihlr-16449	265	7	;	;	PUNCT
ihlr-16449	265	8	and	and	CCONJ
ihlr-16449	265	9	(	(	PUNCT
ihlr-16449	265	10	e	e	NOUN
ihlr-16449	265	11	)	)	PUNCT
ihlr-16449	265	12	"	"	PUNCT
ihlr-16449	265	13	ensure	ensure	VERB
ihlr-16449	265	14	that	that	SCONJ
ihlr-16449	265	15	the	the	DET
ihlr-16449	265	16	criteria	criterion	NOUN
ihlr-16449	265	17	for	for	ADP
ihlr-16449	265	18	selection	selection	NOUN
ihlr-16449	265	19	for	for	ADP
ihlr-16449	265	20	medical	medical	ADJ
ihlr-16449	265	21	staff	staff	NOUN
ihlr-16449	265	22	membership	membership	NOUN
ihlr-16449	265	23	are	be	AUX
ihlr-16449	265	24	individual	individual	ADJ
ihlr-16449	265	25	character	character	NOUN
ihlr-16449	265	26	,	,	PUNCT
ihlr-16449	265	27	competence	competence	NOUN
ihlr-16449	265	28	,	,	PUNCT
ihlr-16449	265	29	education	education	NOUN
ihlr-16449	265	30	,	,	PUNCT
ihlr-16449	265	31	training	training	NOUN
ihlr-16449	265	32	,	,	PUNCT
ihlr-16449	265	33	experience	experience	NOUN
ihlr-16449	265	34	,	,	PUNCT
ihlr-16449	265	35	and	and	CCONJ
ihlr-16449	265	36	judgment	judgment	NOUN
ihlr-16449	265	37	.	.	PUNCT
ihlr-16449	265	38	"	"	PUNCT
ihlr-16449	266	1	i	i	PRON
ihlr-16449	266	2	d.	d.	PROPN
ihlr-16449	266	3	47	47	NUM
ihlr-16449	266	4	.	.	PUNCT
ihlr-16449	267	1	under	under	ADP
ihlr-16449	267	2	indiana	indiana	PROPN
ihlr-16449	267	3	law	law	PROPN
ihlr-16449	267	4	,	,	PUNCT
ihlr-16449	267	5	the	the	DET
ihlr-16449	267	6	governing	govern	VERB
ihlr-16449	267	7	board	board	NOUN
ihlr-16449	267	8	must	must	AUX
ihlr-16449	267	9	,	,	PUNCT
ihlr-16449	267	10	among	among	ADP
ihlr-16449	267	11	a	a	DET
ihlr-16449	267	12	variety	variety	NOUN
ihlr-16449	267	13	of	of	ADP
ihlr-16449	267	14	duties	duty	NOUN
ihlr-16449	267	15	relating	relate	VERB
ihlr-16449	267	16	to	to	ADP
ihlr-16449	267	17	management	management	NOUN
ihlr-16449	267	18	,	,	PUNCT
ihlr-16449	267	19	(	(	PUNCT
ihlr-16449	267	20	a	a	X
ihlr-16449	267	21	)	)	PUNCT
ihlr-16449	267	22	appoint	appoint	NOUN
ihlr-16449	267	23	a	a	DET
ihlr-16449	267	24	chief	chief	ADJ
ihlr-16449	267	25	executive	executive	ADJ
ihlr-16449	267	26	officer	officer	NOUN
ihlr-16449	267	27	(	(	PUNCT
ihlr-16449	267	28	"	"	PUNCT
ihlr-16449	267	29	ceo	ceo	NOUN
ihlr-16449	267	30	"	"	PUNCT
ihlr-16449	267	31	)	)	PUNCT
ihlr-16449	267	32	,	,	PUNCT
ihlr-16449	267	33	(	(	PUNCT
ihlr-16449	267	34	b	b	X
ihlr-16449	267	35	)	)	PUNCT
ihlr-16449	267	36	develop	develop	VERB
ihlr-16449	267	37	in	in	ADP
ihlr-16449	267	38	writing	writing	NOUN
ihlr-16449	267	39	,	,	PUNCT
ihlr-16449	267	40	responsibilities	responsibility	NOUN
ihlr-16449	267	41	and	and	CCONJ
ihlr-16449	267	42	authority	authority	NOUN
ihlr-16449	267	43	of	of	ADP
ihlr-16449	267	44	the	the	DET
ihlr-16449	267	45	ceo	ceo	NOUN
ihlr-16449	267	46	,	,	PUNCT
ihlr-16449	267	47	(	(	PUNCT
ihlr-16449	267	48	c	c	X
ihlr-16449	267	49	)	)	PUNCT
ihlr-16449	267	50	require	require	VERB
ihlr-16449	267	51	the	the	DET
ihlr-16449	267	52	ceo	ceo	NOUN
ihlr-16449	267	53	to	to	PART
ihlr-16449	267	54	develop	develop	VERB
ihlr-16449	267	55	policies	policy	NOUN
ihlr-16449	267	56	and	and	CCONJ
ihlr-16449	267	57	programs	program	NOUN
ihlr-16449	267	58	in	in	ADP
ihlr-16449	267	59	a	a	DET
ihlr-16449	267	60	variety	variety	NOUN
ihlr-16449	267	61	of	of	ADP
ihlr-16449	267	62	areas	area	NOUN
ihlr-16449	267	63	,	,	PUNCT
ihlr-16449	267	64	and	and	CCONJ
ihlr-16449	267	65	(	(	PUNCT
ihlr-16449	267	66	d	d	X
ihlr-16449	267	67	)	)	PUNCT
ihlr-16449	267	68	require	require	VERB
ihlr-16449	267	69	the	the	DET
ihlr-16449	267	70	ceo	ceo	NOUN
ihlr-16449	267	71	(	(	PUNCT
ihlr-16449	267	72	or	or	CCONJ
ihlr-16449	267	73	designee	designee	NOUN
ihlr-16449	267	74	)	)	PUNCT
ihlr-16449	267	75	to	to	PART
ihlr-16449	267	76	attend	attend	VERB
ihlr-16449	267	77	board	board	NOUN
ihlr-16449	267	78	and	and	CCONJ
ihlr-16449	267	79	committee	committee	NOUN
ihlr-16449	267	80	meetings	meeting	NOUN
ihlr-16449	267	81	and	and	CCONJ
ihlr-16449	267	82	act	act	VERB
ihlr-16449	267	83	as	as	ADP
ihlr-16449	267	84	the	the	DET
ihlr-16449	267	85	board	board	NOUN
ihlr-16449	267	86	's	's	PART
ihlr-16449	267	87	representative	representative	NOUN
ihlr-16449	267	88	at	at	ADP
ihlr-16449	267	89	medical	medical	ADJ
ihlr-16449	267	90	staff	staff	NOUN
ihlr-16449	267	91	meetings	meeting	NOUN
ihlr-16449	267	92	.	.	PUNCT
ihlr-16449	268	1	ind	ind	NOUN
ihlr-16449	268	2	.	.	PUNCT
ihlr-16449	269	1	admin	admin	PROPN
ihlr-16449	269	2	.	.	PUNCT
ihlr-16449	270	1	code	code	PROPN
ihlr-16449	270	2	tit	tit	PROPN
ihlr-16449	270	3	.	.	PUNCT
ihlr-16449	271	1	410	410	NUM
ihlr-16449	271	2	,	,	PUNCT
ihlr-16449	271	3	r.	r.	PROPN
ihlr-16449	271	4	15	15	NUM
ihlr-16449	271	5	-	-	SYM
ihlr-16449	271	6	1.4	1.4	NUM
ihlr-16449	271	7	-	-	PUNCT
ihlr-16449	271	8	l(c	l(c	NOUN
ihlr-16449	271	9	)	)	PUNCT
ihlr-16449	271	10	.	.	PUNCT
ihlr-16449	272	1	48	48	NUM
ihlr-16449	272	2	.	.	PUNCT
ihlr-16449	273	1	under	under	ADP
ihlr-16449	273	2	indiana	indiana	PROPN
ihlr-16449	273	3	law	law	PROPN
ihlr-16449	273	4	,	,	PUNCT
ihlr-16449	273	5	the	the	DET
ihlr-16449	273	6	governing	govern	VERB
ihlr-16449	273	7	board	board	NOUN
ihlr-16449	273	8	must	must	AUX
ihlr-16449	273	9	(	(	PUNCT
ihlr-16449	273	10	a	a	X
ihlr-16449	273	11	)	)	PUNCT
ihlr-16449	273	12	"	"	PUNCT
ihlr-16449	273	13	ensure	ensure	VERB
ihlr-16449	273	14	all	all	DET
ihlr-16449	273	15	patients	patient	NOUN
ihlr-16449	273	16	are	be	AUX
ihlr-16449	273	17	admitted	admit	VERB
ihlr-16449	273	18	to	to	ADP
ihlr-16449	273	19	the	the	DET
ihlr-16449	273	20	hospital	hospital	NOUN
ihlr-16449	273	21	only	only	ADV
ihlr-16449	273	22	by	by	ADP
ihlr-16449	273	23	a	a	DET
ihlr-16449	273	24	licensed	licensed	ADJ
ihlr-16449	273	25	practitioner	practitioner	NOUN
ihlr-16449	273	26	who	who	PRON
ihlr-16449	273	27	has	have	AUX
ihlr-16449	273	28	been	be	AUX
ihlr-16449	273	29	granted	grant	VERB
ihlr-16449	273	30	admitting	admit	VERB
ihlr-16449	273	31	privileges	privilege	NOUN
ihlr-16449	273	32	;	;	PUNCT
ihlr-16449	273	33	"	"	PUNCT
ihlr-16449	273	34	(	(	PUNCT
ihlr-16449	273	35	b	b	X
ihlr-16449	273	36	)	)	PUNCT
ihlr-16449	273	37	ensure	ensure	VERB
ihlr-16449	273	38	a	a	DET
ihlr-16449	273	39	qualified	qualified	ADJ
ihlr-16449	273	40	licensed	licensed	ADJ
ihlr-16449	273	41	physician	physician	NOUN
ihlr-16449	273	42	who	who	PRON
ihlr-16449	273	43	is	be	AUX
ihlr-16449	273	44	a	a	DET
ihlr-16449	273	45	member	member	NOUN
ihlr-16449	273	46	of	of	ADP
ihlr-16449	273	47	the	the	DET
ihlr-16449	273	48	medical	medical	ADJ
ihlr-16449	273	49	staff	staff	NOUN
ihlr-16449	273	50	is	be	AUX
ihlr-16449	273	51	responsible	responsible	ADJ
ihlr-16449	273	52	for	for	ADP
ihlr-16449	273	53	the	the	DET
ihlr-16449	273	54	care	care	NOUN
ihlr-16449	273	55	and	and	CCONJ
ihlr-16449	273	56	treatment	treatment	NOUN
ihlr-16449	273	57	of	of	ADP
ihlr-16449	273	58	each	each	DET
ihlr-16449	273	59	problem	problem	NOUN
ihlr-16449	273	60	present	present	ADJ
ihlr-16449	273	61	at	at	ADP
ihlr-16449	273	62	admission	admission	NOUN
ihlr-16449	273	63	or	or	CCONJ
ihlr-16449	273	64	that	that	PRON
ihlr-16449	273	65	develops	develop	VERB
ihlr-16449	273	66	during	during	ADP
ihlr-16449	273	67	hospitalization	hospitalization	NOUN
ihlr-16449	273	68	;	;	PUNCT
ihlr-16449	273	69	(	(	PUNCT
ihlr-16449	273	70	c	c	X
ihlr-16449	273	71	)	)	PUNCT
ihlr-16449	273	72	make	make	VERB
ihlr-16449	273	73	sure	sure	ADJ
ihlr-16449	273	74	that	that	SCONJ
ihlr-16449	273	75	the	the	DET
ihlr-16449	273	76	hospital	hospital	NOUN
ihlr-16449	273	77	provides	provide	VERB
ihlr-16449	273	78	required	require	VERB
ihlr-16449	273	79	emergency	emergency	NOUN
ihlr-16449	273	80	care	care	NOUN
ihlr-16449	273	81	services	service	NOUN
ihlr-16449	273	82	;	;	PUNCT
ihlr-16449	273	83	(	(	PUNCT
ihlr-16449	273	84	d	d	X
ihlr-16449	273	85	)	)	PUNCT
ihlr-16449	273	86	ensure	ensure	VERB
ihlr-16449	273	87	that	that	SCONJ
ihlr-16449	273	88	policies	policy	NOUN
ihlr-16449	273	89	are	be	AUX
ihlr-16449	273	90	developed	develop	VERB
ihlr-16449	273	91	to	to	PART
ihlr-16449	273	92	cover	cover	VERB
ihlr-16449	273	93	impaired	impaired	ADJ
ihlr-16449	273	94	physician	physician	NOUN
ihlr-16449	273	95	limited	limit	VERB
ihlr-16449	273	96	practice	practice	NOUN
ihlr-16449	273	97	problems	problem	NOUN
ihlr-16449	273	98	;	;	PUNCT
ihlr-16449	273	99	and	and	CCONJ
ihlr-16449	273	100	(	(	PUNCT
ihlr-16449	273	101	e	e	NOUN
ihlr-16449	273	102	)	)	PUNCT
ihlr-16449	273	103	ensure	ensure	VERB
ihlr-16449	273	104	the	the	DET
ihlr-16449	273	105	hospital	hospital	NOUN
ihlr-16449	273	106	has	have	VERB
ihlr-16449	273	107	certain	certain	ADJ
ihlr-16449	273	108	policies	policy	NOUN
ihlr-16449	273	109	on	on	ADP
ihlr-16449	273	110	organ	organ	NOUN
ihlr-16449	273	111	and	and	CCONJ
ihlr-16449	273	112	tissue	tissue	NOUN
ihlr-16449	273	113	donation	donation	NOUN
ihlr-16449	273	114	.	.	PUNCT
ihlr-16449	274	1	i	i	PRON
ihlr-16449	274	2	d.	d.	PROPN
ihlr-16449	274	3	r.	r.	PROPN
ihlr-16449	274	4	15	15	NUM
ihlr-16449	274	5	-	-	SYM
ihlr-16449	274	6	1.4	1.4	NUM
ihlr-16449	274	7	-	-	PUNCT
ihlr-16449	274	8	l(d	l(d	ADJ
ihlr-16449	274	9	)	)	PUNCT
ihlr-16449	274	10	.	.	PUNCT
ihlr-16449	275	1	2004	2004	NUM
ihlr-16449	275	2	]	]	PUNCT
ihlr-16449	275	3	healthcare	healthcare	NOUN
ihlr-16449	275	4	organizations	organization	NOUN
ihlr-16449	275	5	and	and	CCONJ
ihlr-16449	275	6	the	the	DET
ihlr-16449	275	7	impucations	impucation	NOUN
ihlr-16449	275	8	of	of	ADP
ihlr-16449	275	9	soxa	soxa	NOUN
ihlr-16449	275	10	187	187	NUM
ihlr-16449	275	11	budget,49	budget,49	NOUN
ihlr-16449	275	12	and	and	CCONJ
ihlr-16449	275	13	contracts	contract	NOUN
ihlr-16449	275	14	.	.	PUNCT
ihlr-16449	276	1	50	50	NUM
ihlr-16449	276	2	a	a	DET
ihlr-16449	276	3	governing	govern	VERB
ihlr-16449	276	4	board	board	NOUN
ihlr-16449	276	5	may	may	AUX
ihlr-16449	276	6	have	have	VERB
ihlr-16449	276	7	to	to	PART
ihlr-16449	276	8	be	be	AUX
ihlr-16449	276	9	attentive	attentive	ADJ
ihlr-16449	276	10	to	to	ADP
ihlr-16449	276	11	other	other	ADJ
ihlr-16449	276	12	licensing	license	VERB
ihlr-16449	276	13	restric­	restric­	NOUN
ihlr-16449	276	14	tions	tion	NOUN
ihlr-16449	276	15	.	.	PUNCT
ihlr-16449	277	1	for	for	ADP
ihlr-16449	277	2	instance	instance	NOUN
ihlr-16449	277	3	,	,	PUNCT
ihlr-16449	277	4	in	in	ADP
ihlr-16449	277	5	order	order	NOUN
ihlr-16449	277	6	to	to	PART
ihlr-16449	277	7	qualify	qualify	VERB
ihlr-16449	277	8	as	as	ADP
ihlr-16449	277	9	a	a	DET
ihlr-16449	277	10	••county	••county	NUM
ihlr-16449	277	11	hospital	hospital	NOUN
ihlr-16449	277	12	"	"	PUNCT
ihlr-16449	277	13	in	in	ADP
ihlr-16449	277	14	indiana	indiana	PROPN
ihlr-16449	277	15	,	,	PUNCT
ihlr-16449	277	16	a	a	DET
ihlr-16449	277	17	hospital	hospital	NOUN
ihlr-16449	277	18	must	must	AUX
ihlr-16449	277	19	meet	meet	VERB
ihlr-16449	277	20	various	various	ADJ
ihlr-16449	277	21	statutory	statutory	ADJ
ihlr-16449	277	22	and	and	CCONJ
ihlr-16449	277	23	regulatory	regulatory	ADJ
ihlr-16449	277	24	requirements	requirement	NOUN
ihlr-16449	277	25	,	,	PUNCT
ihlr-16449	277	26	which	which	PRON
ihlr-16449	277	27	delineate	delineate	VERB
ihlr-16449	277	28	unique	unique	ADJ
ihlr-16449	277	29	responsibilities	responsibility	NOUN
ihlr-16449	277	30	of	of	ADP
ihlr-16449	277	31	a	a	DET
ihlr-16449	277	32	county	county	NOUN
ihlr-16449	277	33	hospital	hospital	NOUN
ihlr-16449	277	34	's	's	PART
ihlr-16449	277	35	governing	govern	VERB
ihlr-16449	277	36	board	board	NOUN
ihlr-16449	277	37	.	.	PUNCT
ihlr-16449	278	1	51	51	NUM
ihlr-16449	279	1	in	in	ADP
ihlr-16449	279	2	addition	addition	NOUN
ihlr-16449	279	3	to	to	ADP
ihlr-16449	279	4	such	such	ADJ
ihlr-16449	279	5	state	state	NOUN
ihlr-16449	279	6	licensing	licensing	NOUN
ihlr-16449	279	7	requirements	requirement	NOUN
ihlr-16449	279	8	,	,	PUNCT
ihlr-16449	279	9	governing	govern	VERB
ihlr-16449	279	10	boards	board	NOUN
ihlr-16449	279	11	must	must	AUX
ihlr-16449	279	12	also	also	ADV
ihlr-16449	279	13	adhere	adhere	VERB
ihlr-16449	279	14	to	to	ADP
ihlr-16449	279	15	a	a	DET
ihlr-16449	279	16	variety	variety	NOUN
ihlr-16449	279	17	of	of	ADP
ihlr-16449	279	18	federal	federal	ADJ
ihlr-16449	279	19	authorities	authority	NOUN
ihlr-16449	279	20	,	,	PUNCT
ihlr-16449	279	21	including	include	VERB
ihlr-16449	279	22	,	,	PUNCT
ihlr-16449	279	23	among	among	ADP
ihlr-16449	279	24	many	many	ADJ
ihlr-16449	279	25	,	,	PUNCT
ihlr-16449	279	26	those	those	PRON
ihlr-16449	279	27	relating	relate	VERB
ihlr-16449	279	28	to	to	ADP
ihlr-16449	279	29	medicare	medicare	PROPN
ihlr-16449	279	30	certification	certification	NOUN
ihlr-16449	279	31	and	and	CCONJ
ihlr-16449	279	32	participation	participation	NOUN
ihlr-16449	279	33	and	and	CCONJ
ihlr-16449	279	34	the	the	DET
ihlr-16449	279	35	requirements	requirement	NOUN
ihlr-16449	279	36	of	of	ADP
ihlr-16449	279	37	the	the	DET
ihlr-16449	279	38	internal	internal	ADJ
ihlr-16449	279	39	revenue	revenue	NOUN
ihlr-16449	279	40	service	service	NOUN
ihlr-16449	279	41	(	(	PUNCT
ihlr-16449	279	42	"	"	PUNCT
ihlr-16449	279	43	irs	irs	PROPN
ihlr-16449	279	44	"	"	PUNCT
ihlr-16449	279	45	)	)	PUNCT
ihlr-16449	279	46	for	for	ADP
ihlr-16449	279	47	tax	tax	NOUN
ihlr-16449	279	48	-	-	PUNCT
ihlr-16449	279	49	exempt	exempt	ADJ
ihlr-16449	279	50	status	status	NOUN
ihlr-16449	279	51	,	,	PUNCT
ihlr-16449	279	52	as	as	SCONJ
ihlr-16449	279	53	discussed	discuss	VERB
ihlr-16449	279	54	below	below	ADV
ihlr-16449	279	55	.	.	PUNCT
ihlr-16449	280	1	iv	iv	X
ihlr-16449	280	2	.	.	PUNCT
ihlr-16449	280	3	fbl	fbl	PROPN
ihlr-16449	280	4	>	>	X
ihlr-16449	280	5	eral	eral	PROPN
ihlr-16449	280	6	au'ihorities	au'ihorities	PROPN
ihlr-16449	280	7	a.	a.	NOUN
ihlr-16449	280	8	conditions	condition	NOUN
ihlr-16449	280	9	of	of	ADP
ihlr-16449	280	10	participation	participation	NOUN
ihlr-16449	280	11	in	in	ADP
ihlr-16449	280	12	order	order	NOUN
ihlr-16449	280	13	to	to	PART
ihlr-16449	280	14	participate	participate	VERB
ihlr-16449	280	15	in	in	ADP
ihlr-16449	280	16	the	the	DET
ihlr-16449	280	17	medicare	medicare	PROPN
ihlr-16449	280	18	and	and	CCONJ
ihlr-16449	280	19	medicaid	medicaid	PROPN
ihlr-16449	280	20	programs	program	NOUN
ihlr-16449	280	21	,	,	PUNCT
ihlr-16449	280	22	healthcare	healthcare	NOUN
ihlr-16449	280	23	organizations	organization	NOUN
ihlr-16449	280	24	must	must	AUX
ihlr-16449	280	25	meet	meet	VERB
ihlr-16449	280	26	and	and	CCONJ
ihlr-16449	280	27	maintain	maintain	VERB
ihlr-16449	280	28	compliance	compliance	NOUN
ihlr-16449	280	29	with	with	ADP
ihlr-16449	280	30	specific	specific	ADJ
ihlr-16449	280	31	requirements	requirement	NOUN
ihlr-16449	280	32	established	establish	VERB
ihlr-16449	280	33	by	by	ADP
ihlr-16449	280	34	the	the	DET
ihlr-16449	280	35	centers	center	NOUN
ihlr-16449	280	36	for	for	ADP
ihlr-16449	280	37	medicare	medicare	PROPN
ihlr-16449	280	38	and	and	CCONJ
ihlr-16449	280	39	medicaid	medicaid	PROPN
ihlr-16449	280	40	services	service	NOUN
ihlr-16449	280	41	e·cms	e·cms	PROPN
ihlr-16449	280	42	"	"	PUNCT
ihlr-16449	280	43	)	)	PUNCT
ihlr-16449	280	44	of	of	ADP
ihlr-16449	280	45	the	the	DET
ihlr-16449	280	46	united	united	PROPN
ihlr-16449	280	47	states	states	PROPN
ihlr-16449	280	48	department	department	PROPN
ihlr-16449	280	49	of	of	ADP
ihlr-16449	280	50	health	health	PROPN
ihlr-16449	280	51	and	and	CCONJ
ihlr-16449	280	52	human	human	ADJ
ihlr-16449	280	53	services	service	NOUN
ihlr-16449	280	54	.	.	PUNCT
ihlr-16449	281	1	these	these	DET
ihlr-16449	281	2	requirements	requirement	NOUN
ihlr-16449	281	3	,	,	PUNCT
ihlr-16449	281	4	known	know	VERB
ihlr-16449	281	5	as	as	ADP
ihlr-16449	281	6	conditions	condition	NOUN
ihlr-16449	281	7	of	of	ADP
ihlr-16449	281	8	participation	participation	NOUN
ihlr-16449	281	9	,	,	PUNCT
ihlr-16449	281	10	vary	vary	VERB
ihlr-16449	281	11	depending	depend	VERB
ihlr-16449	281	12	upon	upon	SCONJ
ihlr-16449	281	13	the	the	DET
ihlr-16449	281	14	type	type	NOUN
ihlr-16449	281	15	of	of	ADP
ihlr-16449	281	16	healthcare	healthcare	PROPN
ihlr-16449	281	17	organization	organization	NOUN
ihlr-16449	281	18	.	.	PUNCT
ihlr-16449	282	1	the	the	DET
ihlr-16449	282	2	conditions	condition	NOUN
ihlr-16449	282	3	of	of	ADP
ihlr-16449	282	4	participation	participation	NOUN
ihlr-16449	282	5	for	for	ADP
ihlr-16449	282	6	hospitals	hospital	NOUN
ihlr-16449	282	7	require	require	VERB
ihlr-16449	282	8	a	a	DET
ihlr-16449	282	9	hospital	hospital	NOUN
ihlr-16449	282	10	to	to	PART
ihlr-16449	282	11	have	have	VERB
ihlr-16449	282	12	an	an	DET
ihlr-16449	282	13	effective	effective	ADJ
ihlr-16449	282	14	governing	govern	VERB
ihlr-16449	282	15	body	body	NOUN
ihlr-16449	282	16	that	that	PRON
ihlr-16449	282	17	is	be	AUX
ihlr-16449	282	18	legally	legally	ADV
ihlr-16449	282	19	responsible	responsible	ADJ
ihlr-16449	282	20	for	for	ADP
ihlr-16449	282	21	the	the	DET
ihlr-16449	282	22	conduct	conduct	NOUN
ihlr-16449	282	23	of	of	ADP
ihlr-16449	282	24	the	the	DET
ihlr-16449	282	25	hospital	hospital	NOUN
ihlr-16449	282	26	as	as	ADP
ihlr-16449	282	27	an	an	DET
ihlr-16449	282	28	institution	institution	NOUN
ihlr-16449	282	29	.	.	PUNCT
ihlr-16449	283	1	52	52	NUM
ihlr-16449	283	2	cms	cms	NOUN
ihlr-16449	283	3	has	have	AUX
ihlr-16449	283	4	promulgated	promulgate	VERB
ihlr-16449	283	5	six	six	NUM
ihlr-16449	283	6	general	general	ADJ
ihlr-16449	283	7	standards	standard	NOUN
ihlr-16449	283	8	that	that	SCONJ
ihlr-16449	283	9	49	49	NUM
ihlr-16449	283	10	.	.	PUNCT
ihlr-16449	284	1	under	under	ADP
ihlr-16449	284	2	indiana	indiana	PROPN
ihlr-16449	284	3	law	law	PROPN
ihlr-16449	284	4	,	,	PUNCT
ihlr-16449	284	5	the	the	DET
ihlr-16449	284	6	governing	govern	VERB
ihlr-16449	284	7	board	board	NOUN
ihlr-16449	284	8	must	must	AUX
ihlr-16449	284	9	{	{	PUNCT
ihlr-16449	284	10	a	a	X
ihlr-16449	284	11	)	)	PUNCT
ihlr-16449	284	12	oversee	oversee	VERB
ihlr-16449	284	13	the	the	DET
ihlr-16449	284	14	preparation	preparation	NOUN
ihlr-16449	284	15	of	of	ADP
ihlr-16449	284	16	the	the	DET
ihlr-16449	284	17	institutional	institutional	ADJ
ihlr-16449	284	18	plan	plan	NOUN
ihlr-16449	284	19	,	,	PUNCT
ihlr-16449	284	20	which	which	PRON
ihlr-16449	284	21	shall	shall	AUX
ihlr-16449	284	22	include	include	VERB
ihlr-16449	284	23	,	,	PUNCT
ihlr-16449	284	24	but	but	CCONJ
ihlr-16449	284	25	not	not	PART
ihlr-16449	284	26	be	be	AUX
ihlr-16449	284	27	limited	limit	VERB
ihlr-16449	284	28	to	to	ADP
ihlr-16449	284	29	,	,	PUNCT
ihlr-16449	284	30	the	the	DET
ihlr-16449	284	31	programs	program	NOUN
ihlr-16449	284	32	and	and	CCONJ
ihlr-16449	284	33	services	service	NOUN
ihlr-16449	284	34	provided	provide	VERB
ihlr-16449	284	35	and	and	CCONJ
ihlr-16449	284	36	an	an	DET
ihlr-16449	284	37	annual	annual	ADJ
ihlr-16449	284	38	operating	operating	NOUN
ihlr-16449	284	39	budget	budget	NOUN
ihlr-16449	284	40	prepared	prepare	VERB
ihlr-16449	284	41	in	in	ADP
ihlr-16449	284	42	accordance	accordance	NOUN
ihlr-16449	284	43	with	with	ADP
ihlr-16449	284	44	generally	generally	ADV
ihlr-16449	284	45	accepted	accepted	ADJ
ihlr-16449	284	46	accounting	accounting	NOUN
ihlr-16449	284	47	principles	principle	NOUN
ihlr-16449	284	48	;	;	PUNCT
ihlr-16449	284	49	and	and	CCONJ
ihlr-16449	284	50	(	(	PUNCT
ihlr-16449	284	51	b	b	X
ihlr-16449	284	52	)	)	PUNCT
ihlr-16449	284	53	ensure	ensure	VERB
ihlr-16449	284	54	the	the	DET
ihlr-16449	284	55	plan	plan	NOUN
ihlr-16449	284	56	is	be	AUX
ihlr-16449	284	57	reviewed	review	VERB
ihlr-16449	284	58	and	and	CCONJ
ihlr-16449	284	59	updated	update	VERB
ihlr-16449	284	60	annually	annually	ADV
ihlr-16449	284	61	.	.	PUNCT
ihlr-16449	285	1	ld	ld	PROPN
ihlr-16449	285	2	.	.	PROPN
ihlr-16449	285	3	r.	r.	PROPN
ihlr-16449	285	4	15	15	NUM
ihlr-16449	285	5	-	-	SYM
ihlr-16449	285	6	1.4	1.4	NUM
ihlr-16449	285	7	-	-	PUNCT
ihlr-16449	285	8	l(e	l(e	NOUN
ihlr-16449	285	9	)	)	PUNCT
ihlr-16449	285	10	.	.	PUNCT
ihlr-16449	286	1	so	so	ADV
ihlr-16449	286	2	.	.	PUNCT
ihlr-16449	287	1	underbidianalaw	underbidianalaw	ADJ
ihlr-16449	287	2	,	,	PUNCT
ihlr-16449	287	3	thegovemingboardmust(a)ensurethatanycontractorproviding	thegovemingboardmust(a)ensurethatanycontractorprovide	VERB
ihlr-16449	287	4	services	service	NOUN
ihlr-16449	287	5	does	do	AUX
ihlr-16449	287	6	so	so	ADV
ihlr-16449	287	7	as	as	SCONJ
ihlr-16449	287	8	to	to	PART
ihlr-16449	287	9	ensure	ensure	VERB
ihlr-16449	287	10	that	that	SCONJ
ihlr-16449	287	11	the	the	DET
ihlr-16449	287	12	hospital	hospital	NOUN
ihlr-16449	287	13	is	be	AUX
ihlr-16449	287	14	compliant	compliant	ADJ
ihlr-16449	287	15	with	with	ADP
ihlr-16449	287	16	all	all	DET
ihlr-16449	287	17	applicable	applicable	ADJ
ihlr-16449	287	18	laws	law	NOUN
ihlr-16449	287	19	;	;	PUNCT
ihlr-16449	287	20	(	(	PUNCT
ihlr-16449	287	21	b	b	X
ihlr-16449	287	22	)	)	PUNCT
ihlr-16449	287	23	ensure	ensure	VERB
ihlr-16449	287	24	that	that	SCONJ
ihlr-16449	287	25	all	all	DET
ihlr-16449	287	26	contracted	contract	VERB
ihlr-16449	287	27	services	service	NOUN
ihlr-16449	287	28	are	be	AUX
ihlr-16449	287	29	performed	perform	VERB
ihlr-16449	287	30	in	in	ADP
ihlr-16449	287	31	a	a	DET
ihlr-16449	287	32	safe	safe	ADJ
ihlr-16449	287	33	and	and	CCONJ
ihlr-16449	287	34	effective	effective	ADJ
ihlr-16449	287	35	manner	manner	NOUN
ihlr-16449	287	36	and	and	CCONJ
ihlr-16449	287	37	are	be	AUX
ihlr-16449	287	38	included	include	VERB
ihlr-16449	287	39	in	in	ADP
ihlr-16449	287	40	the	the	DET
ihlr-16449	287	41	hospital	hospital	NOUN
ihlr-16449	287	42	's	's	PART
ihlr-16449	287	43	quality	quality	NOUN
ihlr-16449	287	44	assessment	assessment	NOUN
ihlr-16449	287	45	and	and	CCONJ
ihlr-16449	287	46	improvement	improvement	NOUN
ihlr-16449	287	47	program	program	NOUN
ihlr-16449	287	48	;	;	PUNCT
ihlr-16449	287	49	and	and	CCONJ
ihlr-16449	287	50	(	(	PUNCT
ihlr-16449	287	51	c	c	X
ihlr-16449	287	52	)	)	PUNCT
ihlr-16449	287	53	ensure	ensure	VERB
ihlr-16449	287	54	that	that	SCONJ
ihlr-16449	287	55	the	the	DET
ihlr-16449	287	56	hospital	hospital	NOUN
ihlr-16449	287	57	maintains	maintain	VERB
ihlr-16449	287	58	a	a	DET
ihlr-16449	287	59	list	list	NOUN
ihlr-16449	287	60	of	of	ADP
ihlr-16449	287	61	all	all	DET
ihlr-16449	287	62	contracted	contract	VERB
ihlr-16449	287	63	services	service	NOUN
ihlr-16449	287	64	,	,	PUNCT
ihlr-16449	287	65	including	include	VERB
ihlr-16449	287	66	the	the	DET
ihlr-16449	287	67	scope	scope	NOUN
ihlr-16449	287	68	and	and	CCONJ
ihlr-16449	287	69	nature	nature	NOUN
ihlr-16449	287	70	of	of	ADP
ihlr-16449	287	71	the	the	DET
ihlr-16449	287	72	services	service	NOUN
ihlr-16449	287	73	.	.	PUNCT
ihlr-16449	288	1	ld	ld	PROPN
ihlr-16449	288	2	.	.	PUNCT
ihlr-16449	289	1	r	r	NOUN
ihlr-16449	289	2	15	15	NUM
ihlr-16449	289	3	-	-	SYM
ihlr-16449	289	4	1.4	1.4	NUM
ihlr-16449	289	5	-	-	PUNCT
ihlr-16449	289	6	l(f	l(f	PROPN
ihlr-16449	289	7	)	)	PUNCT
ihlr-16449	289	8	.	.	PUNCT
ihlr-16449	290	1	51	51	NUM
ihlr-16449	290	2	.	.	PUNCT
ihlr-16449	290	3	see	see	VERB
ihlr-16449	290	4	generally	generally	ADV
ihlr-16449	290	5	ind	ind	ADJ
ihlr-16449	290	6	.	.	PUNCT
ihlr-16449	291	1	code§§	code§§	PROPN
ihlr-16449	291	2	16	16	NUM
ihlr-16449	291	3	-	-	PUNCT
ihlr-16449	291	4	22	22	NUM
ihlr-16449	291	5	-	-	PUNCT
ihlr-16449	291	6	3	3	NUM
ihlr-16449	291	7	-	-	SYM
ihlr-16449	291	8	1	1	NUM
ihlr-16449	291	9	to	to	ADP
ihlr-16449	291	10	-30	-30	PROPN
ihlr-16449	291	11	.	.	PUNCT
ihlr-16449	292	1	in	in	ADP
ihlr-16449	292	2	indiana	indiana	PROPN
ihlr-16449	292	3	,	,	PUNCT
ihlr-16449	292	4	the	the	DET
ihlr-16449	292	5	county	county	NOUN
ihlr-16449	292	6	hospital	hospital	NOUN
ihlr-16449	292	7	statute	statute	PROPN
ihlr-16449	292	8	places	place	VERB
ihlr-16449	292	9	various	various	ADJ
ihlr-16449	292	10	responsibilities	responsibility	NOUN
ihlr-16449	292	11	upon	upon	SCONJ
ihlr-16449	292	12	the	the	DET
ihlr-16449	292	13	board	board	NOUN
ihlr-16449	292	14	relating	relate	VERB
ihlr-16449	292	15	generally	generally	ADV
ihlr-16449	292	16	to	to	ADP
ihlr-16449	292	17	the	the	DET
ihlr-16449	292	18	following	following	NOUN
ihlr-16449	292	19	:	:	PUNCT
ihlr-16449	292	20	(	(	PUNCT
ihlr-16449	292	21	a	a	X
ihlr-16449	292	22	)	)	PUNCT
ihlr-16449	292	23	the	the	DET
ihlr-16449	292	24	medical	medical	ADJ
ihlr-16449	292	25	staff	staff	NOUN
ihlr-16449	292	26	and	and	CCONJ
ihlr-16449	292	27	bylaws	bylaw	NOUN
ihlr-16449	292	28	;	;	PUNCT
ihlr-16449	292	29	(	(	PUNCT
ihlr-16449	292	30	b	b	X
ihlr-16449	292	31	)	)	PUNCT
ihlr-16449	292	32	management	management	NOUN
ihlr-16449	292	33	requirements	requirement	NOUN
ihlr-16449	292	34	;	;	PUNCT
ihlr-16449	292	35	(	(	PUNCT
ihlr-16449	292	36	c	c	X
ihlr-16449	292	37	)	)	PUNCT
ihlr-16449	292	38	financial	financial	ADJ
ihlr-16449	292	39	matters	matter	NOUN
ihlr-16449	292	40	;	;	PUNCT
ihlr-16449	292	41	(	(	PUNCT
ihlr-16449	292	42	d	d	X
ihlr-16449	292	43	)	)	PUNCT
ihlr-16449	292	44	patient	patient	ADJ
ihlr-16449	292	45	care	care	NOUN
ihlr-16449	292	46	;	;	PUNCT
ihlr-16449	292	47	(	(	PUNCT
ihlr-16449	292	48	e	e	X
ihlr-16449	292	49	)	)	PUNCT
ihlr-16449	292	50	the	the	DET
ihlr-16449	292	51	hospital	hospital	NOUN
ihlr-16449	292	52	's	's	PART
ihlr-16449	292	53	budget	budget	NOUN
ihlr-16449	292	54	;	;	PUNCT
ihlr-16449	292	55	and	and	CCONJ
ihlr-16449	292	56	(	(	PUNCT
ihlr-16449	292	57	f	f	X
ihlr-16449	292	58	)	)	PUNCT
ihlr-16449	292	59	contracts	contract	NOUN
ihlr-16449	292	60	.	.	PUNCT
ihlr-16449	293	1	ld	ld	PROPN
ihlr-16449	293	2	.	.	PROPN
ihlr-16449	293	3	52	52	NUM
ihlr-16449	293	4	.	.	X
ihlr-16449	294	1	42	42	NUM
ihlr-16449	294	2	c.p.r	c.p.r	NOUN
ihlr-16449	294	3	.	.	PUNCT
ihlr-16449	295	1	§	§	PROPN
ihlr-16449	295	2	482.12	482.12	NUM
ihlr-16449	295	3	(	(	PUNCT
ihlr-16449	295	4	2004	2004	NUM
ihlr-16449	295	5	)	)	PUNCT
ihlr-16449	295	6	.	.	PUNCT
ihlr-16449	296	1	aside	aside	ADV
ihlr-16449	296	2	from	from	ADP
ihlr-16449	296	3	the	the	DET
ihlr-16449	296	4	condition	condition	NOUN
ihlr-16449	296	5	of	of	ADP
ihlr-16449	296	6	participation	participation	NOUN
ihlr-16449	296	7	addressing	address	VERB
ihlr-16449	296	8	the	the	DET
ihlr-16449	296	9	governing	govern	VERB
ihlr-16449	296	10	body	body	NOUN
ihlr-16449	296	11	of	of	ADP
ihlr-16449	296	12	a	a	DET
ihlr-16449	296	13	hospital	hospital	NOUN
ihlr-16449	296	14	,	,	PUNCT
ihlr-16449	296	15	there	there	PRON
ihlr-16449	296	16	are	be	VERB
ihlr-16449	296	17	several	several	ADJ
ihlr-16449	296	18	other	other	ADJ
ihlr-16449	296	19	conditions	condition	NOUN
ihlr-16449	296	20	that	that	PRON
ihlr-16449	296	21	must	must	AUX
ihlr-16449	296	22	be	be	AUX
ihlr-16449	296	23	satisfied	satisfied	ADJ
ihlr-16449	296	24	for	for	SCONJ
ihlr-16449	296	25	a	a	DET
ihlr-16449	296	26	hospital	hospital	NOUN
ihlr-16449	296	27	to	to	PART
ihlr-16449	296	28	participate	participate	VERB
ihlr-16449	296	29	in	in	ADP
ihlr-16449	296	30	medicare	medicare	PROPN
ihlr-16449	296	31	.	.	PUNCT
ihlr-16449	297	1	ld	ld	PROPN
ihlr-16449	297	2	.	.	PUNCT
ihlr-16449	298	1	the	the	DET
ihlr-16449	298	2	conditions	condition	NOUN
ihlr-16449	298	3	for	for	ADP
ihlr-16449	298	4	participation	participation	NOUN
ihlr-16449	298	5	that	that	PRON
ihlr-16449	298	6	relate	relate	VERB
ihlr-16449	298	7	to	to	ADP
ihlr-16449	298	8	administration	administration	NOUN
ihlr-16449	298	9	are	be	AUX
ihlr-16449	298	10	specifically	specifically	ADV
ihlr-16449	298	11	titled	title	VERB
ihlr-16449	298	12	compliance	compliance	NOUN
ihlr-16449	298	13	with	with	ADP
ihlr-16449	298	14	federal	federal	ADJ
ihlr-16449	298	15	.	.	PUNCT
ihlr-16449	299	1	state	state	NOUN
ihlr-16449	299	2	.	.	PUNCT
ihlr-16449	300	1	and	and	CCONJ
ihlr-16449	300	2	local	local	ADJ
ihlr-16449	300	3	laws(§	laws(§	PROPN
ihlr-16449	300	4	482.11	482.11	NUM
ihlr-16449	300	5	)	)	PUNCT
ihlr-16449	300	6	and	and	CCONJ
ihlr-16449	300	7	patient	patient	NOUN
ihlr-16449	300	8	's	's	PART
ihlr-16449	300	9	rights(§	rights(§	NOUN
ihlr-16449	300	10	482.13	482.13	NUM
ihlr-16449	300	11	)	)	PUNCT
ihlr-16449	300	12	.	.	PUNCT
ihlr-16449	301	1	those	those	DET
ihlr-16449	301	2	conditions	condition	NOUN
ihlr-16449	301	3	for	for	ADP
ihlr-16449	301	4	participation	participation	NOUN
ihlr-16449	301	5	relating	relate	VERB
ihlr-16449	301	6	to	to	ADP
ihlr-16449	301	7	basic	basic	ADJ
ihlr-16449	301	8	hospital	hospital	NOUN
ihlr-16449	301	9	functions	function	NOUN
ihlr-16449	301	10	include	include	VERB
ihlr-16449	301	11	:	:	PUNCT
ihlr-16449	301	12	quality	quality	NOUN
ihlr-16449	301	13	assessment(§	assessment(§	NOUN
ihlr-16449	301	14	482.21	482.21	NUM
ihlr-16449	301	15	)	)	PUNCT
ihlr-16449	301	16	;	;	PUNCT
ihlr-16449	301	17	medical	medical	ADJ
ihlr-16449	301	18	staff(§	staff(§	NOUN
ihlr-16449	301	19	482.22	482.22	NUM
ihlr-16449	301	20	)	)	PUNCT
ihlr-16449	301	21	;	;	PUNCT
ihlr-16449	301	22	nursing	nursing	NOUN
ihlr-16449	301	23	services	service	NOUN
ihlr-16449	301	24	(	(	PUNCT
ihlr-16449	301	25	§	§	PROPN
ihlr-16449	301	26	482.23	482.23	NUM
ihlr-16449	301	27	)	)	PUNCT
ihlr-16449	301	28	;	;	PUNCT
ihlr-16449	301	29	medical	medical	ADJ
ihlr-16449	301	30	record	record	NOUN
ihlr-16449	301	31	services	service	NOUN
ihlr-16449	301	32	(	(	PUNCT
ihlr-16449	301	33	§	§	PROPN
ihlr-16449	301	34	482.24);.pharmaceutical	482.24);.pharmaceutical	PROPN
ihlr-16449	301	35	services(§	services(§	NOUN
ihlr-16449	301	36	482.25	482.25	NUM
ihlr-16449	301	37	)	)	PUNCT
ihlr-16449	301	38	;	;	PUNCT
ihlr-16449	301	39	radiologic	radiologic	ADJ
ihlr-16449	301	40	services	service	NOUN
ihlr-16449	301	41	(	(	PUNCT
ihlr-16449	301	42	§	§	PROPN
ihlr-16449	301	43	482.26	482.26	NUM
ihlr-16449	301	44	)	)	PUNCT
ihlr-16449	301	45	;	;	PUNCT
ihlr-16449	301	46	laboratory	laboratory	NOUN
ihlr-16449	301	47	services	service	NOUN
ihlr-16449	301	48	(	(	PUNCT
ihlr-16449	301	49	§	§	PROPN
ihlr-16449	301	50	482.27	482.27	NUM
ihlr-16449	301	51	)	)	PUNCT
ihlr-16449	301	52	;	;	PUNCT
ihlr-16449	301	53	food	food	NOUN
ihlr-16449	301	54	and	and	CCONJ
ihlr-16449	301	55	dietetic	dietetic	ADJ
ihlr-16449	301	56	services	service	NOUN
ihlr-16449	301	57	(	(	PUNCT
ihlr-16449	301	58	§	§	PROPN
ihlr-16449	301	59	482.28	482.28	NUM
ihlr-16449	301	60	)	)	PUNCT
ihlr-16449	301	61	;	;	PUNCT
ihlr-16449	301	62	utilization	utilization	NOUN
ihlr-16449	301	63	review(§	review(§	NOUN
ihlr-16449	301	64	482.30	482.30	NUM
ihlr-16449	301	65	)	)	PUNCT
ihlr-16449	301	66	;	;	PUNCT
ihlr-16449	301	67	physical	physical	ADJ
ihlr-16449	301	68	environment(§	environment(§	NOUN
ihlr-16449	301	69	482.41	482.41	NUM
ihlr-16449	301	70	)	)	PUNCT
ihlr-16449	301	71	;	;	PUNCT
ihlr-16449	301	72	infection	infection	NOUN
ihlr-16449	301	73	control(§	control(§	PROPN
ihlr-16449	301	74	482.42	482.42	NUM
ihlr-16449	301	75	)	)	PUNCT
ihlr-16449	301	76	;	;	PUNCT
ihlr-16449	301	77	discharge	discharge	VERB
ihlr-16449	301	78	planning	planning	NOUN
ihlr-16449	301	79	(	(	PUNCT
ihlr-16449	301	80	§	§	PROPN
ihlr-16449	301	81	482.43	482.43	NUM
ihlr-16449	301	82	)	)	PUNCT
ihlr-16449	301	83	;	;	PUNCT
ihlr-16449	301	84	and	and	CCONJ
ihlr-16449	301	85	organ	organ	NOUN
ihlr-16449	301	86	,	,	PUNCT
ihlr-16449	301	87	tissue	tissue	NOUN
ihlr-16449	301	88	,	,	PUNCT
ihlr-16449	301	89	and	and	CCONJ
ihlr-16449	301	90	eye	eye	NOUN
ihlr-16449	301	91	procurement	procurement	NOUN
ihlr-16449	301	92	(	(	PUNCT
ihlr-16449	301	93	§	§	PROPN
ihlr-16449	301	94	482.45	482.45	NUM
ihlr-16449	301	95	)	)	PUNCT
ihlr-16449	301	96	.	.	PUNCT
ihlr-16449	302	1	the	the	DET
ihlr-16449	302	2	188	188	NUM
ihlr-16449	302	3	indiana	indiana	PROPN
ihlr-16449	302	4	health	health	NOUN
ihlr-16449	302	5	law	law	NOUN
ihlr-16449	302	6	review	review	NOUN
ihlr-16449	302	7	[	[	X
ihlr-16449	302	8	vol	vol	NOUN
ihlr-16449	302	9	.	.	PUNCT
ihlr-16449	303	1	1:175	1:175	PRON
ihlr-16449	303	2	regulate	regulate	VERB
ihlr-16449	303	3	the	the	DET
ihlr-16449	303	4	way	way	NOUN
ihlr-16449	303	5	a	a	DET
ihlr-16449	303	6	board	board	NOUN
ihlr-16449	303	7	must	must	AUX
ihlr-16449	303	8	govern	govern	VERB
ihlr-16449	303	9	a	a	DET
ihlr-16449	303	10	hospital	hospital	NOUN
ihlr-16449	303	11	.	.	PUNCT
ihlr-16449	304	1	the	the	DET
ihlr-16449	304	2	standards	standard	NOUN
ihlr-16449	304	3	extend	extend	VERB
ihlr-16449	304	4	broad­	broad­	NOUN
ihlr-16449	304	5	ly	ly	NOUN
ihlr-16449	304	6	to	to	ADP
ihlr-16449	304	7	the	the	DET
ihlr-16449	304	8	following	follow	VERB
ihlr-16449	304	9	areas	area	NOUN
ihlr-16449	304	10	of	of	ADP
ihlr-16449	304	11	operation	operation	NOUN
ihlr-16449	304	12	:	:	PUNCT
ihlr-16449	304	13	(	(	PUNCT
ihlr-16449	304	14	i	i	NOUN
ihlr-16449	304	15	)	)	PUNCT
ihlr-16449	304	16	medical	medical	ADJ
ihlr-16449	304	17	stafr	stafr	PROPN
ihlr-16449	304	18	,	,	PUNCT
ihlr-16449	304	19	s3	s3	PROPN
ihlr-16449	304	20	(	(	PUNCT
ihlr-16449	304	21	ii	ii	NOUN
ihlr-16449	304	22	)	)	PUNCT
ihlr-16449	304	23	chief	chief	ADJ
ihlr-16449	304	24	executive	executive	ADJ
ihlr-16449	304	25	officer,54	officer,54	NOUN
ihlr-16449	304	26	(	(	PUNCT
ihlr-16449	304	27	iii	iii	NOUN
ihlr-16449	304	28	)	)	PUNCT
ihlr-16449	304	29	care	care	NOUN
ihlr-16449	304	30	of	of	ADP
ihlr-16449	304	31	patients,55	patients,55	NOUN
ihlr-16449	304	32	(	(	PUNCT
ihlr-16449	304	33	iv	iv	X
ihlr-16449	304	34	)	)	PUNCT
ihlr-16449	304	35	institutional	institutional	ADJ
ihlr-16449	304	36	plan	plan	NOUN
ihlr-16449	304	37	and	and	CCONJ
ihlr-16449	304	38	budget,56	budget,56	NOUN
ihlr-16449	304	39	(	(	PUNCT
ihlr-16449	304	40	v	v	NOUN
ihlr-16449	304	41	)	)	PUNCT
ihlr-16449	304	42	contracted	contract	VERB
ihlr-16449	304	43	services,57	services,57	NOUN
ihlr-16449	304	44	and	and	CCONJ
ihlr-16449	304	45	(	(	PUNCT
ihlr-16449	304	46	vi	vi	NOUN
ihlr-16449	304	47	)	)	PUNCT
ihlr-16449	304	48	emergency	emergency	NOUN
ihlr-16449	304	49	services.58	services.58	NOUN
ihlr-16449	304	50	cms	cms	NOUN
ihlr-16449	304	51	has	have	AUX
ihlr-16449	304	52	published	publish	VERB
ihlr-16449	304	53	interpretative	interpretative	ADJ
ihlr-16449	304	54	guidelines	guideline	NOUN
ihlr-16449	304	55	with	with	ADP
ihlr-16449	304	56	respect	respect	NOUN
ihlr-16449	304	57	to	to	ADP
ihlr-16449	304	58	the	the	DET
ihlr-16449	304	59	conditions	condition	NOUN
ihlr-16449	304	60	of	of	ADP
ihlr-16449	304	61	participation	participation	NOUN
ihlr-16449	304	62	to	to	PART
ihlr-16449	304	63	assist	assist	VERB
ihlr-16449	304	64	hospitals	hospital	NOUN
ihlr-16449	304	65	with	with	ADP
ihlr-16449	304	66	their	their	PRON
ihlr-16449	304	67	corporate	corporate	ADJ
ihlr-16449	304	68	compliance	compliance	NOUN
ihlr-16449	304	69	and	and	CCONJ
ihlr-16449	304	70	corporate	corporate	ADJ
ihlr-16449	304	71	governance	governance	NOUN
ihlr-16449	304	72	initiatives.59	initiatives.59	NOUN
ihlr-16449	304	73	b.	b.	PROPN
ihlr-16449	304	74	accreditation	accreditation	NOUN
ihlr-16449	304	75	requirements	requirement	VERB
ihlr-16449	304	76	many	many	ADJ
ihlr-16449	304	77	hospitals	hospital	NOUN
ihlr-16449	304	78	utilize	utilize	VERB
ihlr-16449	304	79	independent	independent	ADJ
ihlr-16449	304	80	accreditation	accreditation	NOUN
ihlr-16449	304	81	organizations	organization	NOUN
ihlr-16449	304	82	for	for	ADP
ihlr-16449	304	83	marketing	marketing	NOUN
ihlr-16449	304	84	and	and	CCONJ
ihlr-16449	304	85	managed	manage	VERB
ihlr-16449	304	86	care	care	NOUN
ihlr-16449	304	87	contracting	contracting	NOUN
ihlr-16449	304	88	purposes	purpose	NOUN
ihlr-16449	304	89	.	.	PUNCT
ihlr-16449	305	1	another	another	DET
ihlr-16449	305	2	benefit	benefit	NOUN
ihlr-16449	305	3	of	of	ADP
ihlr-16449	305	4	the	the	DET
ihlr-16449	305	5	accreditation	accreditation	NOUN
ihlr-16449	305	6	process	process	NOUN
ihlr-16449	305	7	is	be	AUX
ihlr-16449	305	8	that	that	SCONJ
ihlr-16449	305	9	it	it	PRON
ihlr-16449	305	10	may	may	AUX
ihlr-16449	305	11	substitute	substitute	VERB
ihlr-16449	305	12	for	for	ADP
ihlr-16449	305	13	cms	cms	PROPN
ihlr-16449	305	14	'	'	PART
ihlr-16449	305	15	s	s	NOUN
ihlr-16449	305	16	survey	survey	NOUN
ihlr-16449	305	17	and	and	CCONJ
ihlr-16449	305	18	certifica­	certifica­	PROPN
ihlr-16449	305	19	tion	tion	NOUN
ihlr-16449	305	20	process	process	NOUN
ihlr-16449	305	21	through	through	ADP
ihlr-16449	305	22	a	a	DET
ihlr-16449	305	23	process	process	NOUN
ihlr-16449	305	24	known	know	VERB
ihlr-16449	305	25	as	as	ADP
ihlr-16449	305	26	"	"	PUNCT
ihlr-16449	305	27	deeming	deeming	ADJ
ihlr-16449	305	28	.	.	PUNCT
ihlr-16449	305	29	"	"	PUNCT
ihlr-16449	306	1	cms	cms	NOUN
ihlr-16449	306	2	has	have	AUX
ihlr-16449	306	3	recognized	recognize	VERB
ihlr-16449	306	4	conditions	condition	NOUN
ihlr-16449	306	5	of	of	ADP
ihlr-16449	306	6	participation	participation	NOUN
ihlr-16449	306	7	relating	relate	VERB
ihlr-16449	306	8	to	to	ADP
ihlr-16449	306	9	optional	optional	ADJ
ihlr-16449	306	10	hospital	hospital	NOUN
ihlr-16449	306	11	services	service	NOUN
ihlr-16449	306	12	include	include	VERB
ihlr-16449	306	13	:	:	PUNCT
ihlr-16449	306	14	surgical	surgical	ADJ
ihlr-16449	306	15	services	service	NOUN
ihlr-16449	306	16	(	(	PUNCT
ihlr-16449	306	17	§	§	PROPN
ihlr-16449	306	18	482.51	482.51	NUM
ihlr-16449	306	19	)	)	PUNCT
ihlr-16449	306	20	;	;	PUNCT
ihlr-16449	306	21	anesthesia	anesthesia	PROPN
ihlr-16449	306	22	services	service	NOUN
ihlr-16449	306	23	(	(	PUNCT
ihlr-16449	306	24	§	§	PROPN
ihlr-16449	306	25	482.52	482.52	NUM
ihlr-16449	306	26	)	)	PUNCT
ihlr-16449	306	27	;	;	PUNCT
ihlr-16449	306	28	nuclear	nuclear	ADJ
ihlr-16449	306	29	medicine	medicine	NOUN
ihlr-16449	306	30	services	service	NOUN
ihlr-16449	306	31	(	(	PUNCT
ihlr-16449	306	32	§	§	PROPN
ihlr-16449	306	33	482.53	482.53	NUM
ihlr-16449	306	34	)	)	PUNCT
ihlr-16449	306	35	;	;	PUNCT
ihlr-16449	306	36	outpatient	outpatient	NOUN
ihlr-16449	306	37	services(§	services(§	NOUN
ihlr-16449	306	38	482.54	482.54	NUM
ihlr-16449	306	39	)	)	PUNCT
ihlr-16449	306	40	;	;	PUNCT
ihlr-16449	306	41	emergency	emergency	NOUN
ihlr-16449	306	42	services(§	services(§	NOUN
ihlr-16449	306	43	482.55	482.55	NUM
ihlr-16449	306	44	)	)	PUNCT
ihlr-16449	306	45	;	;	PUNCT
ihlr-16449	306	46	rehabilitation	rehabilitation	NOUN
ihlr-16449	306	47	services(§	services(§	NOUN
ihlr-16449	306	48	482.56	482.56	NUM
ihlr-16449	306	49	)	)	PUNCT
ihlr-16449	306	50	;	;	PUNCT
ihlr-16449	306	51	and	and	CCONJ
ihlr-16449	306	52	respiratory	respiratory	ADJ
ihlr-16449	306	53	care	care	NOUN
ihlr-16449	306	54	services	service	NOUN
ihlr-16449	306	55	(	(	PUNCT
ihlr-16449	306	56	§	§	PROPN
ihlr-16449	306	57	482.57	482.57	NUM
ihlr-16449	306	58	)	)	PUNCT
ihlr-16449	306	59	.	.	PUNCT
ihlr-16449	307	1	there	there	PRON
ihlr-16449	307	2	are	be	VERB
ihlr-16449	307	3	additional	additional	ADJ
ihlr-16449	307	4	conditions	condition	NOUN
ihlr-16449	307	5	of	of	ADP
ihlr-16449	307	6	participation	participation	NOUN
ihlr-16449	307	7	for	for	ADP
ihlr-16449	307	8	specialty	specialty	NOUN
ihlr-16449	307	9	hospitals	hospital	NOUN
ihlr-16449	307	10	.	.	PUNCT
ihlr-16449	308	1	see	see	VERB
ihlr-16449	308	2	42	42	NUM
ihlr-16449	308	3	c.f.r	c.f.r	NOUN
ihlr-16449	308	4	.	.	PUNCT
ihlr-16449	309	1	pt	pt	PROPN
ihlr-16449	309	2	.	.	PROPN
ihlr-16449	309	3	482	482	NUM
ihlr-16449	309	4	,	,	PUNCT
ihlr-16449	309	5	subpt	subpt	PROPN
ihlr-16449	309	6	.	.	PUNCT
ihlr-16449	310	1	e.	e.	PROPN
ihlr-16449	310	2	53	53	NUM
ihlr-16449	310	3	.	.	PUNCT
ihlr-16449	311	1	a	a	DET
ihlr-16449	311	2	hospital	hospital	NOUN
ihlr-16449	311	3	governing	govern	VERB
ihlr-16449	311	4	board	board	NOUN
ihlr-16449	311	5	must	must	AUX
ihlr-16449	311	6	(	(	PUNCT
ihlr-16449	311	7	a	a	X
ihlr-16449	311	8	)	)	PUNCT
ihlr-16449	311	9	assure	assure	NOUN
ihlr-16449	311	10	the	the	DET
ihlr-16449	311	11	approval	approval	NOUN
ihlr-16449	311	12	of	of	ADP
ihlr-16449	311	13	the	the	DET
ihlr-16449	311	14	medical	medical	ADJ
ihlr-16449	311	15	staffs	staff	NOUN
ihlr-16449	311	16	bylaws	bylaw	NOUN
ihlr-16449	311	17	;	;	PUNCT
ihlr-16449	311	18	(	(	PUNCT
ihlr-16449	311	19	b	b	X
ihlr-16449	311	20	)	)	PUNCT
ihlr-16449	311	21	appoint	appoint	NOUN
ihlr-16449	311	22	members	member	NOUN
ihlr-16449	311	23	of	of	ADP
ihlr-16449	311	24	the	the	DET
ihlr-16449	311	25	medical	medical	ADJ
ihlr-16449	311	26	staff	staff	NOUN
ihlr-16449	311	27	after	after	ADP
ihlr-16449	311	28	considering	consider	VERB
ihlr-16449	311	29	recommendations	recommendation	NOUN
ihlr-16449	311	30	of	of	ADP
ihlr-16449	311	31	the	the	DET
ihlr-16449	311	32	existing	exist	VERB
ihlr-16449	311	33	members	member	NOUN
ihlr-16449	311	34	;	;	PUNCT
ihlr-16449	311	35	(	(	PUNCT
ihlr-16449	311	36	c	c	X
ihlr-16449	311	37	)	)	PUNCT
ihlr-16449	311	38	ensure	ensure	VERB
ihlr-16449	311	39	that	that	SCONJ
ihlr-16449	311	40	the	the	DET
ihlr-16449	311	41	medical	medical	ADJ
ihlr-16449	311	42	staff	staff	NOUN
ihlr-16449	311	43	is	be	AUX
ihlr-16449	311	44	accountable	accountable	ADJ
ihlr-16449	311	45	to	to	ADP
ihlr-16449	311	46	the	the	DET
ihlr-16449	311	47	board	board	NOUN
ihlr-16449	311	48	for	for	ADP
ihlr-16449	311	49	quality	quality	NOUN
ihlr-16449	311	50	of	of	ADP
ihlr-16449	311	51	care	care	NOUN
ihlr-16449	311	52	;	;	PUNCT
ihlr-16449	311	53	and	and	CCONJ
ihlr-16449	311	54	(	(	PUNCT
ihlr-16449	311	55	d	d	X
ihlr-16449	311	56	)	)	PUNCT
ihlr-16449	311	57	establish	establish	VERB
ihlr-16449	311	58	categories	category	NOUN
ihlr-16449	311	59	of	of	ADP
ihlr-16449	311	60	practitioners	practitioner	NOUN
ihlr-16449	311	61	and	and	CCONJ
ihlr-16449	311	62	ensure	ensure	VERB
ihlr-16449	311	63	that	that	SCONJ
ihlr-16449	311	64	the	the	DET
ihlr-16449	311	65	members	member	NOUN
ihlr-16449	311	66	of	of	ADP
ihlr-16449	311	67	the	the	DET
ihlr-16449	311	68	medical	medical	ADJ
ihlr-16449	311	69	staff	staff	NOUN
ihlr-16449	311	70	are	be	AUX
ihlr-16449	311	71	selected	select	VERB
ihlr-16449	311	72	based	base	VERB
ihlr-16449	311	73	upon	upon	SCONJ
ihlr-16449	311	74	the	the	DET
ihlr-16449	311	75	individual	individual	ADJ
ihlr-16449	311	76	character	character	NOUN
ihlr-16449	311	77	,	,	PUNCT
ihlr-16449	311	78	competence	competence	NOUN
ihlr-16449	311	79	,	,	PUNCT
ihlr-16449	311	80	training	training	NOUN
ihlr-16449	311	81	,	,	PUNCT
ihlr-16449	311	82	experience	experience	NOUN
ihlr-16449	311	83	,	,	PUNCT
ihlr-16449	311	84	and	and	CCONJ
ihlr-16449	311	85	judgment	judgment	NOUN
ihlr-16449	311	86	.	.	PUNCT
ihlr-16449	312	1	42	42	NUM
ihlr-16449	312	2	c.f.r	c.f.r	NOUN
ihlr-16449	312	3	.	.	PUNCT
ihlr-16449	313	1	§	§	PROPN
ihlr-16449	313	2	482.12(a	482.12(a	NOUN
ihlr-16449	313	3	)	)	PUNCT
ihlr-16449	313	4	.	.	PUNCT
ihlr-16449	314	1	54	54	NUM
ihlr-16449	314	2	.	.	PUNCT
ihlr-16449	315	1	a	a	DET
ihlr-16449	315	2	hospital	hospital	NOUN
ihlr-16449	315	3	governing	govern	VERB
ihlr-16449	315	4	"	"	PUNCT
ihlr-16449	315	5	board	board	NOUN
ihlr-16449	315	6	must	must	AUX
ihlr-16449	315	7	appoint	appoint	VERB
ihlr-16449	315	8	a	a	DET
ihlr-16449	315	9	chief	chief	ADJ
ihlr-16449	315	10	executive	executive	ADJ
ihlr-16449	315	11	officer	officer	NOUN
ihlr-16449	315	12	who	who	PRON
ihlr-16449	315	13	is	be	AUX
ihlr-16449	315	14	responsible	responsible	ADJ
ihlr-16449	315	15	for	for	ADP
ihlr-16449	315	16	managing	manage	VERB
ihlr-16449	315	17	the	the	DET
ihlr-16449	315	18	hospital	hospital	NOUN
ihlr-16449	315	19	.	.	PUNCT
ihlr-16449	315	20	"	"	PUNCT
ihlr-16449	316	1	ld	ld	PROPN
ihlr-16449	316	2	.	.	PUNCT
ihlr-16449	316	3	§	§	PROPN
ihlr-16449	316	4	482.12(b	482.12(b	PROPN
ihlr-16449	316	5	)	)	PUNCT
ihlr-16449	316	6	.	.	PUNCT
ihlr-16449	317	1	55	55	NUM
ihlr-16449	317	2	.	.	PUNCT
ihlr-16449	318	1	a	a	DET
ihlr-16449	318	2	hospital	hospital	NOUN
ihlr-16449	318	3	governing	govern	VERB
ihlr-16449	318	4	board	board	NOUN
ihlr-16449	318	5	must	must	AUX
ihlr-16449	318	6	(	(	PUNCT
ihlr-16449	318	7	a	a	X
ihlr-16449	318	8	)	)	PUNCT
ihlr-16449	318	9	ensure	ensure	VERB
ihlr-16449	318	10	there	there	PRON
ihlr-16449	318	11	are	be	VERB
ihlr-16449	318	12	hospital	hospital	NOUN
ihlr-16449	318	13	policies	policy	NOUN
ihlr-16449	318	14	that	that	PRON
ihlr-16449	318	15	provide	provide	VERB
ihlr-16449	318	16	for	for	SCONJ
ihlr-16449	318	17	patients	patient	NOUN
ihlr-16449	318	18	to	to	PART
ihlr-16449	318	19	be	be	AUX
ihlr-16449	318	20	under	under	ADP
ihlr-16449	318	21	the	the	DET
ihlr-16449	318	22	care	care	NOUN
ihlr-16449	318	23	of	of	ADP
ihlr-16449	318	24	an	an	DET
ihlr-16449	318	25	appropriate	appropriate	ADJ
ihlr-16449	318	26	professional	professional	ADJ
ihlr-16449	318	27	staff	staff	NOUN
ihlr-16449	318	28	following	follow	VERB
ihlr-16449	318	29	admission	admission	NOUN
ihlr-16449	318	30	;	;	PUNCT
ihlr-16449	318	31	and	and	CCONJ
ihlr-16449	318	32	(	(	PUNCT
ihlr-16449	318	33	b	b	X
ihlr-16449	318	34	)	)	PUNCT
ihlr-16449	318	35	ensure	ensure	VERB
ihlr-16449	318	36	an	an	DET
ihlr-16449	318	37	appropriate	appropriate	ADJ
ihlr-16449	318	38	physician	physician	NOUN
ihlr-16449	318	39	is	be	AUX
ihlr-16449	318	40	on	on	ADP
ihlr-16449	318	41	duty	duty	NOUN
ihlr-16449	318	42	or	or	CCONJ
ihlr-16449	318	43	on	on	ADP
ihlr-16449	318	44	call	call	NOUN
ihlr-16449	318	45	at	at	ADP
ihlr-16449	318	46	all	all	DET
ihlr-16449	318	47	times	time	NOUN
ihlr-16449	318	48	.	.	PUNCT
ihlr-16449	319	1	ld	ld	PROPN
ihlr-16449	319	2	.	.	PUNCT
ihlr-16449	319	3	§	§	PROPN
ihlr-16449	319	4	482.12(c	482.12(c	PROPN
ihlr-16449	319	5	)	)	PUNCT
ihlr-16449	319	6	.	.	PUNCT
ihlr-16449	320	1	56	56	NUM
ihlr-16449	320	2	.	.	PUNCT
ihlr-16449	321	1	a	a	DET
ihlr-16449	321	2	hospital	hospital	NOUN
ihlr-16449	321	3	governing	govern	VERB
ihlr-16449	321	4	board	board	NOUN
ihlr-16449	321	5	must	must	AUX
ihlr-16449	321	6	have	have	VERB
ihlr-16449	321	7	an	an	DET
ihlr-16449	321	8	overall	overall	ADJ
ihlr-16449	321	9	institutional	institutional	ADJ
ihlr-16449	321	10	plan	plan	NOUN
ihlr-16449	321	11	with	with	ADP
ihlr-16449	321	12	an	an	DET
ihlr-16449	321	13	annual	annual	ADJ
ihlr-16449	321	14	operating	operating	NOUN
ihlr-16449	321	15	budget	budget	NOUN
ihlr-16449	321	16	prepared	prepare	VERB
ihlr-16449	321	17	in	in	ADP
ihlr-16449	321	18	accordance	accordance	NOUN
ihlr-16449	321	19	with	with	ADP
ihlr-16449	321	20	general	general	ADJ
ihlr-16449	321	21	accepted	accept	VERB
ihlr-16449	321	22	accounting	accounting	NOUN
ihlr-16449	321	23	principles	principle	NOUN
ihlr-16449	321	24	that	that	PRON
ihlr-16449	321	25	includes	include	VERB
ihlr-16449	321	26	all	all	DET
ihlr-16449	321	27	anticipated	anticipate	VERB
ihlr-16449	321	28	income	income	NOUN
ihlr-16449	321	29	and	and	CCONJ
ihlr-16449	321	30	expenses	expense	NOUN
ihlr-16449	321	31	.	.	PUNCT
ihlr-16449	322	1	ld	ld	PROPN
ihlr-16449	322	2	.	.	PUNCT
ihlr-16449	323	1	§	§	PROPN
ihlr-16449	323	2	§	§	PROPN
ihlr-16449	323	3	482.12(d)(l)-(2	482.12(d)(l)-(2	PROPN
ihlr-16449	323	4	)	)	PUNCT
ihlr-16449	323	5	.	.	PUNCT
ihlr-16449	324	1	the	the	DET
ihlr-16449	324	2	plan	plan	NOUN
ihlr-16449	324	3	must	must	AUX
ihlr-16449	324	4	provide	provide	VERB
ihlr-16449	324	5	for	for	ADP
ihlr-16449	324	6	capital	capital	NOUN
ihlr-16449	324	7	expenditures	expenditure	NOUN
ihlr-16449	324	8	for	for	ADP
ihlr-16449	324	9	at	at	ADV
ihlr-16449	324	10	least	least	ADJ
ihlr-16449	324	11	a	a	DET
ihlr-16449	324	12	three	three	NUM
ihlr-16449	324	13	-	-	PUNCT
ihlr-16449	324	14	year	year	NOUN
ihlr-16449	324	15	period	period	NOUN
ihlr-16449	324	16	.	.	PUNCT
ihlr-16449	325	1	ld	ld	PROPN
ihlr-16449	325	2	.	.	PUNCT
ihlr-16449	325	3	§	§	PROPN
ihlr-16449	325	4	482.12(d)(3	482.12(d)(3	NOUN
ihlr-16449	325	5	)	)	PUNCT
ihlr-16449	325	6	.	.	PUNCT
ihlr-16449	326	1	the	the	DET
ihlr-16449	326	2	plan	plan	NOUN
ihlr-16449	326	3	must	must	AUX
ihlr-16449	326	4	include	include	VERB
ihlr-16449	326	5	and	and	CCONJ
ihlr-16449	326	6	identify	identify	VERB
ihlr-16449	326	7	in	in	ADP
ihlr-16449	326	8	detail	detail	NOUN
ihlr-16449	326	9	the	the	DET
ihlr-16449	326	10	objective	objective	NOUN
ihlr-16449	326	11	of	of	ADP
ihlr-16449	326	12	,	,	PUNCT
ihlr-16449	326	13	and	and	CCONJ
ihlr-16449	326	14	the	the	DET
ihlr-16449	326	15	anticipated	anticipate	VERB
ihlr-16449	326	16	sources	source	NOUN
ihlr-16449	326	17	of	of	ADP
ihlr-16449	326	18	financing	financing	NOUN
ihlr-16449	326	19	for	for	ADP
ihlr-16449	326	20	,	,	PUNCT
ihlr-16449	326	21	each	each	DET
ihlr-16449	326	22	anticipated	anticipate	VERB
ihlr-16449	326	23	capital	capital	NOUN
ihlr-16449	326	24	expenditure	expenditure	NOUN
ihlr-16449	326	25	in	in	ADP
ihlr-16449	326	26	excess	excess	NOUN
ihlr-16449	326	27	of	of	ADP
ihlr-16449	326	28	six	six	NUM
ihlr-16449	326	29	hundred	hundred	NUM
ihlr-16449	326	30	thousand	thousand	NUM
ihlr-16449	326	31	dollars	dollar	NOUN
ihlr-16449	326	32	(	(	PUNCT
ihlr-16449	326	33	$	$	SYM
ihlr-16449	326	34	600,000	600,000	NUM
ihlr-16449	326	35	)	)	PUNCT
ihlr-16449	326	36	.	.	PUNCT
ihlr-16449	327	1	ld	ld	PROPN
ihlr-16449	327	2	.	.	PUNCT
ihlr-16449	328	1	§	§	PROPN
ihlr-16449	328	2	482.12(d)(4	482.12(d)(4	PROPN
ihlr-16449	328	3	)	)	PUNCT
ihlr-16449	328	4	.	.	PUNCT
ihlr-16449	329	1	57	57	NUM
ihlr-16449	329	2	.	.	PUNCT
ihlr-16449	330	1	a	a	DET
ihlr-16449	330	2	hospital	hospital	NOUN
ihlr-16449	330	3	"	"	PUNCT
ihlr-16449	330	4	governing	govern	VERB
ihlr-16449	330	5	board	board	NOUN
ihlr-16449	330	6	must	must	AUX
ihlr-16449	330	7	ensure	ensure	VERB
ihlr-16449	330	8	that	that	SCONJ
ihlr-16449	330	9	a	a	DET
ihlr-16449	330	10	contractor	contractor	NOUN
ihlr-16449	330	11	of	of	ADP
ihlr-16449	330	12	services	service	NOUN
ihlr-16449	330	13	(	(	PUNCT
ihlr-16449	330	14	including	include	VERB
ihlr-16449	330	15	one	one	NUM
ihlr-16449	330	16	for	for	ADP
ihlr-16449	330	17	shared	shared	ADJ
ihlr-16449	330	18	services	service	NOUN
ihlr-16449	330	19	and	and	CCONJ
ihlr-16449	330	20	joint	joint	ADJ
ihlr-16449	330	21	ventures	venture	NOUN
ihlr-16449	330	22	)	)	PUNCT
ihlr-16449	330	23	furnishes	furnish	VERB
ihlr-16449	330	24	services	service	NOUN
ihlr-16449	330	25	that	that	PRON
ihlr-16449	330	26	permit	permit	VERB
ihlr-16449	330	27	the	the	DET
ihlr-16449	330	28	hospital	hospital	NOUN
ihlr-16449	330	29	to	to	PART
ihlr-16449	330	30	comply	comply	VERB
ihlr-16449	330	31	with	with	ADP
ihlr-16449	330	32	all	all	DET
ihlr-16449	330	33	applicable	applicable	ADJ
ihlr-16449	330	34	conditions	condition	NOUN
ihlr-16449	330	35	of	of	ADP
ihlr-16449	330	36	participation	participation	NOUN
ihlr-16449	330	37	.	.	PUNCT
ihlr-16449	330	38	"	"	PUNCT
ihlr-16449	331	1	42	42	NUM
ihlr-16449	331	2	c.f.r	c.f.r	NOUN
ihlr-16449	331	3	.	.	PUNCT
ihlr-16449	332	1	§	§	PROPN
ihlr-16449	332	2	482.12(e	482.12(e	PROPN
ihlr-16449	332	3	)	)	PUNCT
ihlr-16449	332	4	.	.	PUNCT
ihlr-16449	333	1	58	58	NUM
ihlr-16449	333	2	.	.	PUNCT
ihlr-16449	334	1	if	if	SCONJ
ihlr-16449	334	2	emergency	emergency	NOUN
ihlr-16449	334	3	services	service	NOUN
ihlr-16449	334	4	are	be	AUX
ihlr-16449	334	5	provided	provide	VERB
ihlr-16449	334	6	,	,	PUNCT
ihlr-16449	334	7	a	a	DET
ihlr-16449	334	8	hospital	hospital	NOUN
ihlr-16449	334	9	governing	govern	VERB
ihlr-16449	334	10	board	board	NOUN
ihlr-16449	334	11	must	must	AUX
ihlr-16449	334	12	(	(	PUNCT
ihlr-16449	334	13	a	a	X
ihlr-16449	334	14	)	)	PUNCT
ihlr-16449	334	15	ensure	ensure	VERB
ihlr-16449	334	16	that	that	SCONJ
ihlr-16449	334	17	emergency	emergency	NOUN
ihlr-16449	334	18	services	service	NOUN
ihlr-16449	334	19	are	be	AUX
ihlr-16449	334	20	organized	organize	VERB
ihlr-16449	334	21	under	under	ADP
ihlr-16449	334	22	the	the	DET
ihlr-16449	334	23	direction	direction	NOUN
ihlr-16449	334	24	of	of	ADP
ihlr-16449	334	25	a	a	DET
ihlr-16449	334	26	qualified	qualified	ADJ
ihlr-16449	334	27	member	member	NOUN
ihlr-16449	334	28	of	of	ADP
ihlr-16449	334	29	the	the	DET
ihlr-16449	334	30	medical	medical	ADJ
ihlr-16449	334	31	staff	staff	NOUN
ihlr-16449	334	32	and	and	CCONJ
ihlr-16449	334	33	integrated	integrate	VERB
ihlr-16449	334	34	with	with	ADP
ihlr-16449	334	35	other	other	ADJ
ihlr-16449	334	36	departments	department	NOUN
ihlr-16449	334	37	of	of	ADP
ihlr-16449	334	38	the	the	DET
ihlr-16449	334	39	hospital	hospital	NOUN
ihlr-16449	334	40	and	and	CCONJ
ihlr-16449	334	41	(	(	PUNCT
ihlr-16449	334	42	b	b	X
ihlr-16449	334	43	)	)	PUNCT
ihlr-16449	334	44	ensure	ensure	VERB
ihlr-16449	334	45	there	there	PRON
ihlr-16449	334	46	are	be	VERB
ihlr-16449	334	47	adequate	adequate	ADJ
ihlr-16449	334	48	medical	medical	ADJ
ihlr-16449	334	49	and	and	CCONJ
ihlr-16449	334	50	nursing	nursing	NOUN
ihlr-16449	334	51	personnel	personnel	NOUN
ihlr-16449	334	52	qualified	qualify	VERB
ihlr-16449	334	53	in	in	ADP
ihlr-16449	334	54	emergency	emergency	NOUN
ihlr-16449	334	55	care	care	NOUN
ihlr-16449	334	56	to	to	PART
ihlr-16449	334	57	meet	meet	VERB
ihlr-16449	334	58	procedures	procedure	NOUN
ihlr-16449	334	59	established	establish	VERB
ihlr-16449	334	60	for	for	ADP
ihlr-16449	334	61	the	the	DET
ihlr-16449	334	62	hospital	hospital	NOUN
ihlr-16449	334	63	and	and	CCONJ
ihlr-16449	334	64	the	the	DET
ihlr-16449	334	65	needs	need	NOUN
ihlr-16449	334	66	anticipated	anticipate	VERB
ihlr-16449	334	67	by	by	ADP
ihlr-16449	334	68	the	the	DET
ihlr-16449	334	69	hospital	hospital	NOUN
ihlr-16449	334	70	.	.	PUNCT
ihlr-16449	335	1	ld	ld	PROPN
ihlr-16449	335	2	.	.	PUNCT
ihlr-16449	336	1	§	§	PROPN
ihlr-16449	336	2	§	§	PROPN
ihlr-16449	336	3	482.12(1	482.12(1	NUM
ihlr-16449	336	4	)	)	PUNCT
ihlr-16449	336	5	,	,	PUNCT
ihlr-16449	336	6	482.55	482.55	NUM
ihlr-16449	336	7	.	.	PUNCT
ihlr-16449	337	1	59	59	NUM
ihlr-16449	337	2	.	.	PUNCT
ihlr-16449	338	1	ctr.s	ctr.s	PROPN
ihlr-16449	338	2	.	.	PUNCT
ihlr-16449	339	1	for	for	ADP
ihlr-16449	339	2	medicare	medicare	PROPN
ihlr-16449	339	3	&	&	CCONJ
ihlr-16449	339	4	medicaid	medicaid	PROPN
ihlr-16449	339	5	servs	servs	PROPN
ihlr-16449	339	6	.	.	PUNCT
ihlr-16449	339	7	,	,	PUNCT
ihlr-16449	339	8	hospitals	hospital	VERB
ihlr-16449	339	9	interpretive	interpretive	ADJ
ihlr-16449	339	10	guidelines	guideline	NOUN
ihlr-16449	339	11	and	and	CCONJ
ihlr-16449	339	12	survey	survey	NOUN
ihlr-16449	339	13	procedures	procedure	NOUN
ihlr-16449	339	14	,	,	PUNCT
ihlr-16449	339	15	at	at	ADP
ihlr-16449	339	16	http://www.crns.hhs.gov/manuals/pub07pdf/ap-a.pdf	http://www.crns.hhs.gov/manuals/pub07pdf/ap-a.pdf	PROPN
ihlr-16449	339	17	(	(	PUNCT
ihlr-16449	339	18	last	last	ADJ
ihlr-16449	339	19	visited	visit	VERB
ihlr-16449	339	20	feb	feb	PROPN
ihlr-16449	339	21	.	.	PROPN
ihlr-16449	339	22	25	25	NUM
ihlr-16449	339	23	,	,	PUNCT
ihlr-16449	339	24	2004	2004	NUM
ihlr-16449	339	25	)	)	PUNCT
ihlr-16449	339	26	.	.	PUNCT
ihlr-16449	340	1	2004	2004	NUM
ihlr-16449	340	2	]	]	PUNCT
ihlr-16449	341	1	healthcare	healthcare	NOUN
ihlr-16449	341	2	organjzations	organjzation	NOUN
ihlr-16449	341	3	and	and	CCONJ
ihlr-16449	341	4	the	the	DET
ihlr-16449	341	5	impucations	impucation	NOUN
ihlr-16449	341	6	of	of	ADP
ihlr-16449	341	7	soxa	soxa	NOUN
ihlr-16449	341	8	189	189	NUM
ihlr-16449	341	9	certain	certain	ADJ
ihlr-16449	341	10	national	national	ADJ
ihlr-16449	341	11	accrediting	accrediting	NOUN
ihlr-16449	341	12	bodies	body	NOUN
ihlr-16449	341	13	as	as	ADP
ihlr-16449	341	14	"	"	PUNCT
ihlr-16449	341	15	deemed	deem	VERB
ihlr-16449	341	16	organizations	organization	NOUN
ihlr-16449	341	17	.	.	PUNCT
ihlr-16449	342	1	"60	"60	INTJ
ihlr-16449	343	1	because	because	SCONJ
ihlr-16449	343	2	of	of	ADP
ihlr-16449	343	3	the	the	DET
ihlr-16449	343	4	deemed	deem	VERB
ihlr-16449	343	5	organizations	organization	NOUN
ihlr-16449	343	6	'	'	PART
ihlr-16449	343	7	high	high	ADJ
ihlr-16449	343	8	standards	standard	NOUN
ihlr-16449	343	9	,	,	PUNCT
ihlr-16449	343	10	cms	cms	PROPN
ihlr-16449	343	11	has	have	AUX
ihlr-16449	343	12	granted	grant	VERB
ihlr-16449	343	13	them	they	PRON
ihlr-16449	343	14	"	"	PUNCT
ihlr-16449	343	15	deeming	deeming	ADJ
ihlr-16449	343	16	authority	authority	NOUN
ihlr-16449	343	17	"	"	PUNCT
ihlr-16449	343	18	to	to	PART
ihlr-16449	343	19	review	review	VERB
ihlr-16449	343	20	hospitals	hospital	NOUN
ihlr-16449	343	21	for	for	ADP
ihlr-16449	343	22	certification	certification	NOUN
ihlr-16449	343	23	in	in	ADP
ihlr-16449	343	24	addition	addition	NOUN
ihlr-16449	343	25	to	to	ADP
ihlr-16449	343	26	accreditation.61	accreditation.61	NOUN
ihlr-16449	343	27	hospitals	hospital	NOUN
ihlr-16449	343	28	which	which	PRON
ihlr-16449	343	29	meet	meet	VERB
ihlr-16449	343	30	an	an	DET
ihlr-16449	343	31	appropriate	appropriate	ADJ
ihlr-16449	343	32	deeming	deeming	ADJ
ihlr-16449	343	33	authority	authority	NOUN
ihlr-16449	343	34	's	's	PART
ihlr-16449	343	35	high	high	ADJ
ihlr-16449	343	36	standards	standard	NOUN
ihlr-16449	343	37	are	be	AUX
ihlr-16449	343	38	granted	grant	VERB
ihlr-16449	343	39	"	"	PUNCT
ihlr-16449	343	40	deemed	deem	VERB
ihlr-16449	343	41	status	status	NOUN
ihlr-16449	343	42	"	"	PUNCT
ihlr-16449	343	43	and	and	CCONJ
ihlr-16449	343	44	become	become	VERB
ihlr-16449	343	45	exempt	exempt	ADJ
ihlr-16449	343	46	from	from	ADP
ihlr-16449	343	47	the	the	DET
ihlr-16449	343	48	cms	cms	PROPN
ihlr-16449	343	49	survey	survey	NOUN
ihlr-16449	343	50	and	and	CCONJ
ihlr-16449	343	51	certifi­	certifi­	NOUN
ihlr-16449	343	52	cation	cation	NOUN
ihlr-16449	343	53	process	process	NOUN
ihlr-16449	343	54	so	so	ADV
ihlr-16449	343	55	long	long	ADV
ihlr-16449	343	56	as	as	SCONJ
ihlr-16449	343	57	they	they	PRON
ihlr-16449	343	58	maintain	maintain	VERB
ihlr-16449	343	59	this	this	DET
ihlr-16449	343	60	status	status	NOUN
ihlr-16449	343	61	.	.	PUNCT
ihlr-16449	344	1	62	62	NUM
ihlr-16449	344	2	a	a	DET
ihlr-16449	344	3	primary	primary	ADJ
ihlr-16449	344	4	accrediting	accredit	VERB
ihlr-16449	344	5	organization	organization	NOUN
ihlr-16449	344	6	for	for	ADP
ihlr-16449	344	7	hospitals	hospital	NOUN
ihlr-16449	344	8	is	be	AUX
ihlr-16449	344	9	the	the	DET
ihlr-16449	344	10	joint	joint	ADJ
ihlr-16449	344	11	commission	commission	NOUN
ihlr-16449	344	12	on	on	ADP
ihlr-16449	344	13	accreditation	accreditation	NOUN
ihlr-16449	344	14	of	of	ADP
ihlr-16449	344	15	health­	health­	NOUN
ihlr-16449	344	16	care	care	NOUN
ihlr-16449	344	17	organizations	organization	NOUN
ihlr-16449	344	18	(	(	PUNCT
ihlr-16449	344	19	"	"	PUNCT
ihlr-16449	344	20	jcah0").63	jcah0").63	X
ihlr-16449	344	21	jcaho	jcaho	PROPN
ihlr-16449	344	22	has	have	AUX
ihlr-16449	344	23	identified	identify	VERB
ihlr-16449	344	24	specific	specific	ADJ
ihlr-16449	344	25	standards	standard	NOUN
ihlr-16449	344	26	and	and	CCONJ
ihlr-16449	344	27	elements	element	NOUN
ihlr-16449	344	28	of	of	ADP
ihlr-16449	344	29	performance	performance	NOUN
ihlr-16449	344	30	that	that	PRON
ihlr-16449	344	31	are	be	AUX
ihlr-16449	344	32	applicable	applicable	ADJ
ihlr-16449	344	33	to	to	ADP
ihlr-16449	344	34	how	how	SCONJ
ihlr-16449	344	35	a	a	DET
ihlr-16449	344	36	board	board	NOUN
ihlr-16449	344	37	shall	shall	AUX
ihlr-16449	344	38	govern	govern	VERB
ihlr-16449	344	39	a	a	DET
ihlr-16449	344	40	hospital	hospital	NOUN
ihlr-16449	344	41	.	.	PUNCT
ihlr-16449	345	1	64	64	NUM
ihlr-16449	345	2	c.	c.	PROPN
ihlr-16449	345	3	irs	irs	PROPN
ihlr-16449	345	4	pronouncements	pronouncement	VERB
ihlr-16449	345	5	a	a	DET
ihlr-16449	345	6	healthcare	healthcare	NOUN
ihlr-16449	345	7	provider	provider	NOUN
ihlr-16449	345	8	may	may	AUX
ihlr-16449	345	9	qualify	qualify	VERB
ihlr-16449	345	10	for	for	ADP
ihlr-16449	345	11	tax	tax	NOUN
ihlr-16449	345	12	-	-	PUNCT
ihlr-16449	345	13	exempt	exempt	ADJ
ihlr-16449	345	14	status	status	NOUN
ihlr-16449	345	15	under	under	ADP
ihlr-16449	345	16	internal	internal	ADJ
ihlr-16449	345	17	revenue	revenue	NOUN
ihlr-16449	345	18	code	code	NOUN
ihlr-16449	345	19	§	§	PROPN
ihlr-16449	345	20	501(c)(3	501(c)(3	NOUN
ihlr-16449	345	21	)	)	PUNCT
ihlr-16449	345	22	if	if	SCONJ
ihlr-16449	345	23	it	it	PRON
ihlr-16449	345	24	is	be	AUX
ihlr-16449	345	25	organized	organize	VERB
ihlr-16449	345	26	and	and	CCONJ
ihlr-16449	345	27	operated	operate	VERB
ihlr-16449	345	28	exclusively	exclusively	ADV
ihlr-16449	345	29	for	for	ADP
ihlr-16449	345	30	charitable	charitable	ADJ
ihlr-16449	345	31	purposes	purpose	NOUN
ihlr-16449	345	32	.	.	PUNCT
ihlr-16449	346	1	65	65	NUM
ihlr-16449	346	2	in	in	ADP
ihlr-16449	346	3	order	order	NOUN
ihlr-16449	346	4	to	to	PART
ihlr-16449	346	5	fulfill	fulfill	VERB
ihlr-16449	346	6	this	this	DET
ihlr-16449	346	7	charitable	charitable	ADJ
ihlr-16449	346	8	purpose	purpose	NOUN
ihlr-16449	346	9	requirement	requirement	NOUN
ihlr-16449	346	10	,	,	PUNCT
ihlr-16449	346	11	the	the	DET
ihlr-16449	346	12	healthcare	healthcare	NOUN
ihlr-16449	346	13	provider	provider	NOUN
ihlr-16449	346	14	must	must	AUX
ihlr-16449	346	15	operate	operate	VERB
ihlr-16449	346	16	to	to	PART
ihlr-16449	346	17	meet	meet	VERB
ihlr-16449	346	18	the	the	DET
ihlr-16449	346	19	community	community	NOUN
ihlr-16449	346	20	benefit	benefit	NOUN
ihlr-16449	346	21	stand­	stand­	PROPN
ihlr-16449	346	22	ard	ard	NOUN
ihlr-16449	346	23	.	.	PROPN
ihlr-16449	347	1	66	66	NUM
ihlr-16449	348	1	this	this	PRON
ihlr-16449	348	2	is	be	AUX
ihlr-16449	348	3	the	the	DET
ihlr-16449	348	4	starting	starting	NOUN
ihlr-16449	348	5	point	point	NOUN
ihlr-16449	348	6	for	for	ADP
ihlr-16449	348	7	a	a	DET
ihlr-16449	348	8	governing	govern	VERB
ihlr-16449	348	9	board	board	NOUN
ihlr-16449	348	10	to	to	PART
ihlr-16449	348	11	appreciate	appreciate	VERB
ihlr-16449	348	12	some	some	PRON
ihlr-16449	348	13	of	of	ADP
ihlr-16449	348	14	the	the	DET
ihlr-16449	348	15	outside	outside	ADJ
ihlr-16449	348	16	"	"	PUNCT
ihlr-16449	348	17	constituencies	constituency	NOUN
ihlr-16449	348	18	"	"	PUNCT
ihlr-16449	348	19	being	be	AUX
ihlr-16449	348	20	served	serve	VERB
ihlr-16449	348	21	as	as	ADP
ihlr-16449	348	22	a	a	DET
ihlr-16449	348	23	quid	quid	ADJ
ihlr-16449	348	24	pro	pro	X
ihlr-16449	348	25	quo	quo	NOUN
ihlr-16449	348	26	for	for	ADP
ihlr-16449	348	27	the	the	DET
ihlr-16449	348	28	organi­	organi­	PROPN
ihlr-16449	348	29	zation	zation	PROPN
ihlr-16449	348	30	's	's	PART
ihlr-16449	348	31	tax	tax	NOUN
ihlr-16449	348	32	-	-	PUNCT
ihlr-16449	348	33	exempt	exempt	ADJ
ihlr-16449	348	34	status	status	NOUN
ihlr-16449	348	35	.	.	PUNCT
ihlr-16449	349	1	according	accord	VERB
ihlr-16449	349	2	to	to	ADP
ihlr-16449	349	3	the	the	DET
ihlr-16449	349	4	governing	govern	VERB
ihlr-16449	349	5	regulations	regulation	NOUN
ihlr-16449	349	6	,	,	PUNCT
ihlr-16449	349	7	the	the	DET
ihlr-16449	349	8	organization	organization	NOUN
ihlr-16449	349	9	must	must	AUX
ihlr-16449	349	10	be	be	AUX
ihlr-16449	349	11	engaged	engage	VERB
ihlr-16449	349	12	''	''	PUNCT
ihlr-16449	349	13	primarily	primarily	ADV
ihlr-16449	349	14	in	in	ADP
ihlr-16449	349	15	activities	activity	NOUN
ihlr-16449	349	16	which	which	PRON
ihlr-16449	349	17	accomplish	accomplish	VERB
ihlr-16449	349	18	one	one	NUM
ihlr-16449	349	19	60	60	NUM
ihlr-16449	349	20	.	.	PUNCT
ihlr-16449	350	1	crrs.r	crrs.r	PROPN
ihlr-16449	350	2	>	>	X
ihlr-16449	350	3	rmedicare&medicaidservs	rmedicare&medicaidservs	NOUN
ihlr-16449	350	4	.	.	PROPN
ihlr-16449	351	1	,	,	PUNCT
ihlr-16449	351	2	conditions	condition	NOUN
ihlr-16449	351	3	ofparticipation	ofparticipation	NOUN
ihlr-16449	351	4	(	(	PUNCT
ihlr-16449	351	5	may	may	PROPN
ihlr-16449	351	6	3	3	NUM
ihlr-16449	351	7	,	,	PUNCT
ihlr-16449	351	8	2002	2002	NUM
ihlr-16449	351	9	)	)	PUNCT
ihlr-16449	351	10	,	,	PUNCT
ihlr-16449	351	11	at	at	ADP
ihlr-16449	351	12	http://www.cms.hhs.gov/cop/.	http://www.cms.hhs.gov/cop/.	PROPN
ihlr-16449	351	13	61	61	NUM
ihlr-16449	351	14	.	.	PUNCT
ihlr-16449	352	1	42	42	NUM
ihlr-16449	352	2	c.f.r	c.f.r	NOUN
ihlr-16449	352	3	.	.	PUNCT
ihlr-16449	353	1	§	§	PROPN
ihlr-16449	353	2	488.5	488.5	NUM
ihlr-16449	353	3	(	(	PUNCT
ihlr-16449	353	4	2004	2004	NUM
ihlr-16449	353	5	)	)	PUNCT
ihlr-16449	353	6	;	;	PUNCT
ihlr-16449	353	7	see	see	VERB
ihlr-16449	353	8	also	also	ADV
ihlr-16449	353	9	joint	joint	ADJ
ihlr-16449	353	10	comm'n	comm'n	VERB
ihlr-16449	353	11	on	on	ADP
ihlr-16449	353	12	accreditation	accreditation	NOUN
ihlr-16449	353	13	of	of	ADP
ihlr-16449	353	14	health­	health­	NUM
ihlr-16449	353	15	care	care	NOUN
ihlr-16449	353	16	0rgs	0rg	NOUN
ihlr-16449	353	17	.	.	PROPN
ihlr-16449	353	18	,	,	PUNCT
ihlr-16449	353	19	federal	federal	PROPN
ihlr-16449	353	20	deemed	deem	VERB
ihlr-16449	353	21	status	status	NOUN
ihlr-16449	353	22	and	and	CCONJ
ihlr-16449	353	23	state	state	NOUN
ihlr-16449	353	24	recognition	recognition	NOUN
ihlr-16449	353	25	(	(	PUNCT
ihlr-16449	353	26	sept	sept	PROPN
ihlr-16449	353	27	.	.	PROPN
ihlr-16449	353	28	2002	2002	NUM
ihlr-16449	353	29	)	)	PUNCT
ihlr-16449	353	30	,	,	PUNCT
ihlr-16449	353	31	at	at	ADP
ihlr-16449	353	32	http://www.jcaho	http://www.jcaho	PROPN
ihlr-16449	353	33	.orglabout+uslgovernment+relationslfed_st_rec.htm	.orglabout+uslgovernment+relationslfed_st_rec.htm	PROPN
ihlr-16449	353	34	.	.	PUNCT
ihlr-16449	354	1	62	62	NUM
ihlr-16449	354	2	.	.	PUNCT
ihlr-16449	355	1	i	i	PRON
ihlr-16449	355	2	d.	d.	PROPN
ihlr-16449	355	3	63	63	NUM
ihlr-16449	355	4	.	.	PUNCT
ihlr-16449	356	1	another	another	DET
ihlr-16449	356	2	accrediting	accredit	VERB
ihlr-16449	356	3	organization	organization	NOUN
ihlr-16449	356	4	that	that	PRON
ihlr-16449	356	5	has	have	VERB
ihlr-16449	356	6	"	"	PUNCT
ihlr-16449	356	7	deeming	deeming	ADJ
ihlr-16449	356	8	authority	authority	NOUN
ihlr-16449	356	9	"	"	PUNCT
ihlr-16449	356	10	is	be	AUX
ihlr-16449	356	11	health	health	NOUN
ihlr-16449	356	12	facilities	facility	NOUN
ihlr-16449	356	13	accreditation	accreditation	NOUN
ihlr-16449	356	14	program	program	NOUN
ihlr-16449	356	15	,	,	PUNCT
ihlr-16449	356	16	which	which	PRON
ihlr-16449	356	17	is	be	AUX
ihlr-16449	356	18	couunonly	couunonly	ADV
ihlr-16449	356	19	known	know	VERB
ihlr-16449	356	20	as	as	ADP
ihlr-16449	356	21	''	''	PUNCT
ihlr-16449	356	22	hfap	hfap	NOUN
ihlr-16449	356	23	.	.	PUNCT
ihlr-16449	356	24	"	"	PUNCT
ihlr-16449	357	1	am	be	AUX
ihlr-16449	357	2	.	.	PUNCT
ihlr-16449	358	1	osteopathic	osteopathic	ADJ
ihlr-16449	358	2	ass'n	ass'n	PROPN
ihlr-16449	358	3	,	,	PUNCT
ihlr-16449	358	4	about	about	ADP
ihlr-16449	358	5	healthcare	healthcare	NOUN
ihlr-16449	358	6	facilities	facility	NOUN
ihlr-16449	358	7	accreditation	accreditation	NOUN
ihlr-16449	358	8	program	program	NOUN
ihlr-16449	358	9	(	(	PUNCT
ihlr-16449	358	10	2003	2003	NUM
ihlr-16449	358	11	)	)	PUNCT
ihlr-16449	358	12	,	,	PUNCT
ihlr-16449	358	13	at	at	ADP
ihlr-16449	358	14	http://www.aoa-net.org/	http://www.aoa-net.org/	ADJ
ihlr-16449	358	15	accreditationihfap	accreditationihfap	NOUN
ihlr-16449	358	16	/	/	SYM
ihlr-16449	358	17	about.htm	about.htm	NOUN
ihlr-16449	358	18	.	.	NOUN
ihlr-16449	358	19	64	64	NUM
ihlr-16449	358	20	.	.	PUNCT
ihlr-16449	359	1	the	the	DET
ihlr-16449	359	2	presentjcaho	presentjcaho	NOUN
ihlr-16449	359	3	standards	standard	NOUN
ihlr-16449	359	4	:	:	PUNCT
ihlr-16449	359	5	require	require	VERB
ihlr-16449	359	6	a	a	DET
ihlr-16449	359	7	hospital	hospital	NOUN
ihlr-16449	359	8	governing	govern	VERB
ihlr-16449	359	9	board	board	NOUN
ihlr-16449	359	10	to	to	PART
ihlr-16449	359	11	perform	perform	VERB
ihlr-16449	359	12	a	a	DET
ihlr-16449	359	13	variety	variety	NOUN
ihlr-16449	359	14	of	of	ADP
ihlr-16449	359	15	specific	specific	ADJ
ihlr-16449	359	16	and	and	CCONJ
ihlr-16449	359	17	general	general	ADJ
ihlr-16449	359	18	functions	function	NOUN
ihlr-16449	359	19	,	,	PUNCT
ihlr-16449	359	20	including	include	VERB
ihlr-16449	359	21	(	(	PUNCT
ihlr-16449	359	22	i	i	NOUN
ihlr-16449	359	23	)	)	PUNCT
ihlr-16449	359	24	define	define	VERB
ihlr-16449	359	25	governance	governance	NOUN
ihlr-16449	359	26	responsibilities	responsibility	NOUN
ihlr-16449	359	27	in	in	ADP
ihlr-16449	359	28	writing	writing	NOUN
ihlr-16449	359	29	,	,	PUNCT
ihlr-16449	359	30	(	(	PUNCT
ihlr-16449	359	31	ii	ii	NOUN
ihlr-16449	359	32	)	)	PUNCT
ihlr-16449	359	33	provide	provide	VERB
ihlr-16449	359	34	for	for	ADP
ihlr-16449	359	35	organizational	organizational	ADJ
ihlr-16449	359	36	management	management	NOUN
ihlr-16449	359	37	and	and	CCONJ
ihlr-16449	359	38	planning	planning	NOUN
ihlr-16449	359	39	,	,	PUNCT
ihlr-16449	359	40	(	(	PUNCT
ihlr-16449	359	41	iii	iii	NOUN
ihlr-16449	359	42	)	)	PUNCT
ihlr-16449	359	43	demonstrate	demonstrate	VERB
ihlr-16449	359	44	a	a	DET
ihlr-16449	359	45	commitment	commitment	NOUN
ihlr-16449	359	46	to	to	ADP
ihlr-16449	359	47	the	the	DET
ihlr-16449	359	48	organization	organization	NOUN
ihlr-16449	359	49	's	's	PART
ihlr-16449	359	50	community	community	NOUN
ihlr-16449	359	51	,	,	PUNCT
ihlr-16449	359	52	(	(	PUNCT
ihlr-16449	359	53	iv	iv	X
ihlr-16449	359	54	)	)	PUNCT
ihlr-16449	359	55	define	define	VERB
ihlr-16449	359	56	the	the	DET
ihlr-16449	359	57	qualifications	qualification	NOUN
ihlr-16449	359	58	and	and	CCONJ
ihlr-16449	359	59	competence	competence	NOUN
ihlr-16449	359	60	for	for	ADP
ihlr-16449	359	61	the	the	DET
ihlr-16449	359	62	medical	medical	ADJ
ihlr-16449	359	63	staff	staff	NOUN
ihlr-16449	359	64	and	and	CCONJ
ihlr-16449	359	65	provide	provide	VERB
ihlr-16449	359	66	adequate	adequate	ADJ
ihlr-16449	359	67	resources	resource	NOUN
ihlr-16449	359	68	for	for	ADP
ihlr-16449	359	69	the	the	DET
ihlr-16449	359	70	care	care	NOUN
ihlr-16449	359	71	and	and	CCONJ
ihlr-16449	359	72	services	service	NOUN
ihlr-16449	359	73	provided	provide	VERB
ihlr-16449	359	74	,	,	PUNCT
ihlr-16449	359	75	and	and	CCONJ
ihlr-16449	359	76	(	(	PUNCT
ihlr-16449	359	77	v	v	NOUN
ihlr-16449	359	78	)	)	PUNCT
ihlr-16449	359	79	annually	annually	ADV
ihlr-16449	359	80	evaluate	evaluate	VERB
ihlr-16449	359	81	performance	performance	NOUN
ihlr-16449	359	82	in	in	ADP
ihlr-16449	359	83	relation	relation	NOUN
ihlr-16449	359	84	to	to	ADP
ihlr-16449	359	85	the	the	DET
ihlr-16449	359	86	organization	organization	NOUN
ihlr-16449	359	87	's	's	PART
ihlr-16449	359	88	vision	vision	NOUN
ihlr-16449	359	89	,	,	PUNCT
ihlr-16449	359	90	missions	mission	NOUN
ihlr-16449	359	91	,	,	PUNCT
ihlr-16449	359	92	and	and	CCONJ
ihlr-16449	359	93	goods	good	NOUN
ihlr-16449	359	94	.	.	PUNCT
ihlr-16449	360	1	joint	joint	ADJ
ihlr-16449	360	2	comm'n	comm'n	VERB
ihlr-16449	360	3	on	on	ADP
ihlr-16449	360	4	accreditation	accreditation	NOUN
ihlr-16449	360	5	of	of	ADP
ihlr-16449	360	6	healthcare	healthcare	NOUN
ihlr-16449	360	7	0rgs	0rg	NOUN
ihlr-16449	360	8	.	.	PROPN
ihlr-16449	360	9	,	,	PUNCT
ihlr-16449	360	10	comprehensive	comprehensive	ADJ
ihlr-16449	360	11	accreditation	accreditation	NOUN
ihlr-16449	360	12	manual	manual	NOUN
ihlr-16449	360	13	for	for	ADP
ihlr-16449	360	14	hospitals	hospital	NOUN
ihlr-16449	360	15	:	:	PUNCT
ihlr-16449	360	16	the	the	DET
ihlr-16449	360	17	official	official	ADJ
ihlr-16449	360	18	handbook	handbook	NOUN
ihlr-16449	360	19	(	(	PUNCT
ihlr-16449	360	20	2004	2004	NUM
ihlr-16449	360	21	)	)	PUNCT
ihlr-16449	360	22	.	.	PUNCT
ihlr-16449	361	1	it	it	PRON
ihlr-16449	361	2	is	be	AUX
ihlr-16449	361	3	interesting	interesting	ADJ
ihlr-16449	361	4	to	to	PART
ihlr-16449	361	5	note	note	VERB
ihlr-16449	361	6	that	that	SCONJ
ihlr-16449	361	7	the	the	DET
ihlr-16449	361	8	recent	recent	ADJ
ihlr-16449	361	9	jcaho	jcaho	PROPN
ihlr-16449	361	10	standards	standard	NOUN
ihlr-16449	361	11	blur	blur	VERB
ihlr-16449	361	12	some	some	PRON
ihlr-16449	361	13	of	of	ADP
ihlr-16449	361	14	the	the	DET
ihlr-16449	361	15	distinction	distinction	NOUN
ihlr-16449	361	16	between	between	ADP
ihlr-16449	361	17	an	an	DET
ihlr-16449	361	18	organization	organization	NOUN
ihlr-16449	361	19	's	's	PART
ihlr-16449	361	20	board	board	NOUN
ihlr-16449	361	21	of	of	ADP
ihlr-16449	361	22	directors	director	NOUN
ihlr-16449	361	23	and	and	CCONJ
ihlr-16449	361	24	its	its	PRON
ihlr-16449	361	25	management	management	NOUN
ihlr-16449	361	26	under	under	ADP
ihlr-16449	361	27	the	the	DET
ihlr-16449	361	28	topic	topic	NOUN
ihlr-16449	361	29	of	of	ADP
ihlr-16449	361	30	"	"	PUNCT
ihlr-16449	361	31	leadership	leadership	NOUN
ihlr-16449	361	32	"	"	PUNCT
ihlr-16449	361	33	standards	standard	NOUN
ihlr-16449	361	34	.	.	PUNCT
ihlr-16449	362	1	65	65	NUM
ihlr-16449	362	2	.	.	PUNCT
ihlr-16449	362	3	i.r.c	i.r.c	NOUN
ihlr-16449	362	4	.	.	PUNCT
ihlr-16449	363	1	§	§	PROPN
ihlr-16449	363	2	501(c)(3	501(c)(3	NUM
ihlr-16449	363	3	)	)	PUNCT
ihlr-16449	363	4	(	(	PUNCT
ihlr-16449	363	5	2003	2003	NUM
ihlr-16449	363	6	)	)	PUNCT
ihlr-16449	363	7	.	.	PUNCT
ihlr-16449	364	1	66	66	NUM
ihlr-16449	364	2	.	.	PUNCT
ihlr-16449	365	1	rev.rul.69	rev.rul.69	NOUN
ihlr-16449	365	2	-	-	PUNCT
ihlr-16449	365	3	545	545	NUM
ihlr-16449	365	4	,	,	PUNCT
ihlr-16449	365	5	1969	1969	NUM
ihlr-16449	365	6	-	-	SYM
ihlr-16449	365	7	2c.b.l17	2c.b.l17	NUM
ihlr-16449	365	8	(	(	PUNCT
ihlr-16449	365	9	describingthecommunitybenefitstandard	describingthecommunitybenefitstandard	NOUN
ihlr-16449	365	10	)	)	PUNCT
ihlr-16449	365	11	.	.	PUNCT
ihlr-16449	366	1	for	for	ADP
ihlr-16449	366	2	a	a	DET
ihlr-16449	366	3	discussion	discussion	NOUN
ihlr-16449	366	4	of	of	ADP
ihlr-16449	366	5	the	the	DET
ihlr-16449	366	6	issues	issue	NOUN
ihlr-16449	366	7	and	and	CCONJ
ihlr-16449	366	8	steps	step	NOUN
ihlr-16449	366	9	for	for	ADP
ihlr-16449	366	10	healthcare	healthcare	NOUN
ihlr-16449	366	11	organizations	organization	NOUN
ihlr-16449	366	12	applying	apply	VERB
ihlr-16449	366	13	for	for	ADP
ihlr-16449	366	14	tax	tax	NOUN
ihlr-16449	366	15	-	-	PUNCT
ihlr-16449	366	16	exempt	exempt	ADJ
ihlr-16449	366	17	status	status	NOUN
ihlr-16449	366	18	,	,	PUNCT
ihlr-16449	366	19	seejanete	seejanete	NOUN
ihlr-16449	366	20	.	.	PUNCT
ihlr-16449	367	1	oitterman	oitterman	PROPN
ihlr-16449	367	2	&	&	CCONJ
ihlr-16449	367	3	marvinfriedlander.health	marvinfriedlander.health	PROPN
ihlr-16449	367	4	care	care	NOUN
ihlr-16449	367	5	provider	provider	NOUN
ihlr-16449	367	6	reference	reference	NOUN
ihlr-16449	367	7	guide	guide	NOUN
ihlr-16449	367	8	,	,	PUNCT
ihlr-16449	367	9	available	available	ADJ
ihlr-16449	367	10	at	at	ADP
ihlr-16449	367	11	www.irs.gov/publirs-tegeleotopicc04.pdf	www.irs.gov/publirs-tegeleotopicc04.pdf	PROPN
ihlr-16449	367	12	(	(	PUNCT
ihlr-16449	367	13	last	last	ADJ
ihlr-16449	367	14	visited	visit	VERB
ihlr-16449	367	15	feb	feb	PROPN
ihlr-16449	367	16	.	.	PROPN
ihlr-16449	367	17	24	24	NUM
ihlr-16449	367	18	,	,	PUNCT
ihlr-16449	367	19	2004	2004	NUM
ihlr-16449	367	20	)	)	PUNCT
ihlr-16449	367	21	.	.	PUNCT
ihlr-16449	368	1	190	190	NUM
ihlr-16449	368	2	indiana	indiana	PROPN
ihlr-16449	368	3	health	health	PROPN
ihlr-16449	368	4	law	law	NOUN
ihlr-16449	368	5	review	review	NOUN
ihlr-16449	368	6	[	[	X
ihlr-16449	368	7	vol	vol	NOUN
ihlr-16449	368	8	.	.	PUNCT
ihlr-16449	369	1	1:175	1:175	NUM
ihlr-16449	369	2	or	or	CCONJ
ihlr-16449	369	3	more	more	ADJ
ihlr-16449	369	4	of	of	ADP
ihlr-16449	369	5	its	its	PRON
ihlr-16449	369	6	exempt	exempt	ADJ
ihlr-16449	369	7	purposes	purpose	NOUN
ihlr-16449	369	8	...	...	PUNCT
ihlr-16449	370	1	[	[	X
ihlr-16449	370	2	with	with	ADP
ihlr-16449	370	3	no	no	INTJ
ihlr-16449	370	4	]	]	X
ihlr-16449	370	5	more	more	ADJ
ihlr-16449	370	6	than	than	ADP
ihlr-16449	370	7	an	an	DET
ihlr-16449	370	8	insubstantial	insubstantial	ADJ
ihlr-16449	370	9	part	part	NOUN
ihlr-16449	370	10	of	of	ADP
ihlr-16449	370	11	its	its	PRON
ihlr-16449	370	12	activities	activity	NOUN
ihlr-16449	370	13	...	...	PUNCT
ihlr-16449	370	14	not	not	PART
ihlr-16449	370	15	in	in	ADP
ihlr-16449	370	16	furtherance	furtherance	NOUN
ihlr-16449	370	17	of	of	ADP
ihlr-16449	370	18	an	an	DET
ihlr-16449	370	19	exempt	exempt	ADJ
ihlr-16449	370	20	purpose	purpose	NOUN
ihlr-16449	370	21	.	.	PUNCT
ihlr-16449	371	1	"67	"67	PRON
ihlr-16449	372	1	the	the	DET
ihlr-16449	372	2	concept	concept	NOUN
ihlr-16449	372	3	of	of	ADP
ihlr-16449	372	4	"	"	PUNCT
ihlr-16449	372	5	community	community	NOUN
ihlr-16449	372	6	benefit	benefit	NOUN
ihlr-16449	372	7	"	"	PUNCT
ihlr-16449	372	8	may	may	AUX
ihlr-16449	372	9	vary	vary	VERB
ihlr-16449	372	10	with	with	ADP
ihlr-16449	372	11	the	the	DET
ihlr-16449	372	12	type	type	NOUN
ihlr-16449	372	13	of	of	ADP
ihlr-16449	372	14	healthcare	healthcare	PROPN
ihlr-16449	372	15	organization	organization	NOUN
ihlr-16449	372	16	.	.	PUNCT
ihlr-16449	373	1	for	for	ADP
ihlr-16449	373	2	hospitals	hospital	NOUN
ihlr-16449	373	3	,	,	PUNCT
ihlr-16449	373	4	the	the	DET
ihlr-16449	373	5	focus	focus	NOUN
ihlr-16449	373	6	of	of	ADP
ihlr-16449	373	7	attention	attention	NOUN
ihlr-16449	373	8	will	will	AUX
ihlr-16449	373	9	be	be	AUX
ihlr-16449	373	10	on	on	ADP
ihlr-16449	373	11	the	the	DET
ihlr-16449	373	12	people	people	NOUN
ihlr-16449	373	13	within	within	ADP
ihlr-16449	373	14	the	the	DET
ihlr-16449	373	15	community	community	NOUN
ihlr-16449	373	16	being	be	AUX
ihlr-16449	373	17	served	serve	VERB
ihlr-16449	373	18	,	,	PUNCT
ihlr-16449	373	19	nondiscriminatory	nondiscriminatory	ADJ
ihlr-16449	373	20	treatment	treatment	NOUN
ihlr-16449	373	21	of	of	ADP
ihlr-16449	373	22	medicare	medicare	PROPN
ihlr-16449	373	23	and	and	CCONJ
ihlr-16449	373	24	medicaid	medicaid	PROPN
ihlr-16449	373	25	patients	patient	NOUN
ihlr-16449	373	26	,	,	PUNCT
ihlr-16449	373	27	the	the	DET
ihlr-16449	373	28	extent	extent	NOUN
ihlr-16449	373	29	of	of	ADP
ihlr-16449	373	30	charity	charity	NOUN
ihlr-16449	373	31	care	care	NOUN
ihlr-16449	373	32	provided	provide	VERB
ihlr-16449	373	33	,	,	PUNCT
ihlr-16449	373	34	and	and	CCONJ
ihlr-16449	373	35	the	the	DET
ihlr-16449	373	36	availability	availability	NOUN
ihlr-16449	373	37	of	of	ADP
ihlr-16449	373	38	an	an	DET
ihlr-16449	373	39	emergency	emergency	NOUN
ihlr-16449	373	40	room	room	NOUN
ihlr-16449	373	41	without	without	ADP
ihlr-16449	373	42	regard	regard	NOUN
ihlr-16449	373	43	for	for	ADP
ihlr-16449	373	44	a	a	DET
ihlr-16449	373	45	person	person	NOUN
ihlr-16449	373	46	's	's	PART
ihlr-16449	373	47	ability	ability	NOUN
ihlr-16449	373	48	to	to	ADP
ihlr-16449	373	49	pay.6s	pay.6s	NOUN
ihlr-16449	373	50	beyond	beyond	ADP
ihlr-16449	373	51	serving	serve	VERB
ihlr-16449	373	52	the	the	DET
ihlr-16449	373	53	public	public	ADJ
ihlr-16449	373	54	constituency	constituency	NOUN
ihlr-16449	373	55	,	,	PUNCT
ihlr-16449	373	56	a	a	DET
ihlr-16449	373	57	governing	govern	VERB
ihlr-16449	373	58	board	board	NOUN
ihlr-16449	373	59	of	of	ADP
ihlr-16449	373	60	a	a	DET
ihlr-16449	373	61	tax­	tax­	ADJ
ihlr-16449	373	62	exempt	exempt	ADJ
ihlr-16449	373	63	organization	organization	NOUN
ihlr-16449	373	64	must	must	AUX
ihlr-16449	373	65	at	at	ADP
ihlr-16449	373	66	the	the	DET
ihlr-16449	373	67	same	same	ADJ
ihlr-16449	373	68	time	time	NOUN
ihlr-16449	373	69	protect	protect	NOUN
ihlr-16449	373	70	against	against	ADP
ihlr-16449	373	71	activities	activity	NOUN
ihlr-16449	373	72	that	that	PRON
ihlr-16449	373	73	result	result	VERB
ihlr-16449	373	74	in	in	ADP
ihlr-16449	373	75	"	"	PUNCT
ihlr-16449	373	76	private	private	ADJ
ihlr-16449	373	77	inurement	inurement	NOUN
ihlr-16449	373	78	"	"	PUNCT
ihlr-16449	373	79	and	and	CCONJ
ihlr-16449	373	80	"	"	PUNCT
ihlr-16449	373	81	private	private	ADJ
ihlr-16449	373	82	benefit	benefit	NOUN
ihlr-16449	373	83	.	.	PUNCT
ihlr-16449	373	84	"	"	PUNCT
ihlr-16449	374	1	the	the	DET
ihlr-16449	374	2	restriction	restriction	NOUN
ihlr-16449	374	3	against	against	ADP
ihlr-16449	374	4	"	"	PUNCT
ihlr-16449	374	5	private	private	ADJ
ihlr-16449	374	6	inurement	inurement	NOUN
ihlr-16449	374	7	"	"	PUNCT
ihlr-16449	374	8	is	be	AUX
ihlr-16449	374	9	a	a	DET
ihlr-16449	374	10	strict	strict	ADJ
ihlr-16449	374	11	prohibition	prohibition	NOUN
ihlr-16449	374	12	against	against	ADP
ihlr-16449	374	13	any	any	DET
ihlr-16449	374	14	part	part	NOUN
ihlr-16449	374	15	of	of	ADP
ihlr-16449	374	16	the	the	DET
ihlr-16449	374	17	organization	organization	NOUN
ihlr-16449	374	18	's	's	PART
ihlr-16449	374	19	net	net	ADJ
ihlr-16449	374	20	earnings	earning	NOUN
ihlr-16449	374	21	inuring	inuring	NOUN
ihlr-16449	374	22	in	in	ADP
ihlr-16449	374	23	whole	whole	ADJ
ihlr-16449	374	24	or	or	CCONJ
ihlr-16449	374	25	in	in	ADP
ihlr-16449	374	26	part	part	NOUN
ihlr-16449	374	27	to	to	ADP
ihlr-16449	374	28	the	the	DET
ihlr-16449	374	29	benefit	benefit	NOUN
ihlr-16449	374	30	of	of	ADP
ihlr-16449	374	31	any	any	DET
ihlr-16449	374	32	"	"	PUNCT
ihlr-16449	374	33	private	private	ADJ
ihlr-16449	374	34	shareholder	shareholder	NOUN
ihlr-16449	374	35	or	or	CCONJ
ihlr-16449	374	36	individual	individual	NOUN
ihlr-16449	374	37	.	.	PUNCT
ihlr-16449	374	38	"	"	PUNCT
ihlr-16449	375	1	in	in	ADP
ihlr-16449	375	2	practice	practice	NOUN
ihlr-16449	375	3	,	,	PUNCT
ihlr-16449	375	4	since	since	SCONJ
ihlr-16449	375	5	nonprofit	nonprofit	ADJ
ihlr-16449	375	6	corporations	corporation	NOUN
ihlr-16449	375	7	do	do	AUX
ihlr-16449	375	8	not	not	PART
ihlr-16449	375	9	have	have	VERB
ihlr-16449	375	10	share­	share­	PROPN
ihlr-16449	375	11	holders	holder	NOUN
ihlr-16449	375	12	,	,	PUNCT
ihlr-16449	375	13	the	the	DET
ihlr-16449	375	14	target	target	NOUN
ihlr-16449	375	15	for	for	ADP
ihlr-16449	375	16	this	this	DET
ihlr-16449	375	17	prohibition	prohibition	NOUN
ihlr-16449	375	18	is	be	AUX
ihlr-16449	375	19	generally	generally	ADV
ihlr-16449	375	20	referred	refer	VERB
ihlr-16449	375	21	to	to	ADP
ihlr-16449	375	22	as	as	ADP
ihlr-16449	375	23	"	"	PUNCT
ihlr-16449	375	24	insiders"­	insiders"­	ADV
ihlr-16449	375	25	individuals	individual	NOUN
ihlr-16449	375	26	with	with	ADP
ihlr-16449	375	27	an	an	DET
ihlr-16449	375	28	interest	interest	NOUN
ihlr-16449	375	29	in	in	ADP
ihlr-16449	375	30	or	or	CCONJ
ihlr-16449	375	31	opportunity	opportunity	NOUN
ihlr-16449	375	32	to	to	PART
ihlr-16449	375	33	influence	influence	VERB
ihlr-16449	375	34	the	the	DET
ihlr-16449	375	35	activities	activity	NOUN
ihlr-16449	375	36	of	of	ADP
ihlr-16449	375	37	the	the	DET
ihlr-16449	375	38	organization.69	organization.69	NOUN
ihlr-16449	375	39	violation	violation	NOUN
ihlr-16449	375	40	of	of	ADP
ihlr-16449	375	41	the	the	DET
ihlr-16449	375	42	prohibition	prohibition	NOUN
ihlr-16449	375	43	against	against	ADP
ihlr-16449	375	44	private	private	ADJ
ihlr-16449	375	45	inurement	inurement	ADJ
ihlr-16449	375	46	results	result	NOUN
ihlr-16449	375	47	in	in	ADP
ihlr-16449	375	48	a	a	DET
ihlr-16449	375	49	loss	loss	NOUN
ihlr-16449	375	50	of	of	ADP
ihlr-16449	375	51	tax	tax	NOUN
ihlr-16449	375	52	-exempt	-exempt	NOUN
ihlr-16449	375	53	status	status	NOUN
ihlr-16449	375	54	.	.	PUNCT
ihlr-16449	376	1	therefore	therefore	ADV
ihlr-16449	376	2	,	,	PUNCT
ihlr-16449	376	3	a	a	DET
ihlr-16449	376	4	governing	govern	VERB
ihlr-16449	376	5	board	board	NOUN
ihlr-16449	376	6	must	must	AUX
ihlr-16449	376	7	be	be	AUX
ihlr-16449	376	8	attentive	attentive	ADJ
ihlr-16449	376	9	to	to	ADP
ihlr-16449	376	10	this	this	DET
ihlr-16449	376	11	concept	concept	NOUN
ihlr-16449	376	12	and	and	CCONJ
ihlr-16449	376	13	the	the	DET
ihlr-16449	376	14	severe	severe	ADJ
ihlr-16449	376	15	consequences	consequence	NOUN
ihlr-16449	376	16	of	of	ADP
ihlr-16449	376	17	the	the	DET
ihlr-16449	376	18	strict	strict	ADJ
ihlr-16449	376	19	liability	liability	NOUN
ihlr-16449	376	20	exposure	exposure	NOUN
ihlr-16449	376	21	.	.	PUNCT
ihlr-16449	377	1	a	a	DET
ihlr-16449	377	2	second	second	ADJ
ihlr-16449	377	3	prohibited	prohibit	VERB
ihlr-16449	377	4	activity	activity	NOUN
ihlr-16449	377	5	relates	relate	VERB
ihlr-16449	377	6	to	to	ADP
ihlr-16449	377	7	"	"	PUNCT
ihlr-16449	377	8	private	private	ADJ
ihlr-16449	377	9	benefit	benefit	NOUN
ihlr-16449	377	10	.	.	PUNCT
ihlr-16449	377	11	"	"	PUNCT
ihlr-16449	378	1	the	the	DET
ihlr-16449	378	2	targeted	target	VERB
ihlr-16449	378	3	area	area	NOUN
ihlr-16449	378	4	of	of	ADP
ihlr-16449	378	5	potential	potential	ADJ
ihlr-16449	378	6	beneficiaries	beneficiary	NOUN
ihlr-16449	378	7	extends	extend	VERB
ihlr-16449	378	8	beyond	beyond	ADP
ihlr-16449	378	9	"	"	PUNCT
ihlr-16449	378	10	insiders	insider	NOUN
ihlr-16449	378	11	,	,	PUNCT
ihlr-16449	378	12	"	"	PUNCT
ihlr-16449	378	13	but	but	CCONJ
ihlr-16449	378	14	a	a	DET
ihlr-16449	378	15	violation	violation	NOUN
ihlr-16449	378	16	does	do	AUX
ihlr-16449	378	17	not	not	PART
ihlr-16449	378	18	necessarily	necessarily	ADV
ihlr-16449	378	19	result	result	VERB
ihlr-16449	378	20	in	in	ADP
ihlr-16449	378	21	loss	loss	NOUN
ihlr-16449	378	22	of	of	ADP
ihlr-16449	378	23	tax	tax	NOUN
ihlr-16449	378	24	-	-	PUNCT
ihlr-16449	378	25	exempt	exempt	ADJ
ihlr-16449	378	26	status	status	NOUN
ihlr-16449	378	27	.	.	PUNCT
ihlr-16449	379	1	any	any	DET
ihlr-16449	379	2	"	"	PUNCT
ihlr-16449	379	3	private	private	ADJ
ihlr-16449	379	4	benefit	benefit	NOUN
ihlr-16449	379	5	"	"	PUNCT
ihlr-16449	379	6	must	must	AUX
ihlr-16449	379	7	be	be	AUX
ihlr-16449	379	8	both	both	PRON
ihlr-16449	379	9	qualitatively	qualitatively	ADV
ihlr-16449	379	10	and	and	CCONJ
ihlr-16449	379	11	quantitatively	quantitatively	ADV
ihlr-16449	379	12	incidental	incidental	ADJ
ihlr-16449	379	13	compared	compare	VERB
ihlr-16449	379	14	to	to	ADP
ihlr-16449	379	15	the	the	DET
ihlr-16449	379	16	public	public	ADJ
ihlr-16449	379	17	benefit	benefit	NOUN
ihlr-16449	379	18	and	and	CCONJ
ihlr-16449	379	19	charitable	charitable	ADJ
ihlr-16449	379	20	purpose	purpose	NOUN
ihlr-16449	379	21	otherwise	otherwise	ADV
ihlr-16449	379	22	being	be	AUX
ihlr-16449	379	23	served.70	served.70	NOUN
ihlr-16449	379	24	while	while	SCONJ
ihlr-16449	379	25	many	many	ADJ
ihlr-16449	379	26	of	of	ADP
ihlr-16449	379	27	the	the	DET
ihlr-16449	379	28	recent	recent	ADJ
ihlr-16449	379	29	corporate	corporate	ADJ
ihlr-16449	379	30	scandals	scandal	NOUN
ihlr-16449	379	31	have	have	AUX
ihlr-16449	379	32	involved	involve	VERB
ihlr-16449	379	33	excessive	excessive	ADJ
ihlr-16449	379	34	benefits	benefit	NOUN
ihlr-16449	379	35	for	for	ADP
ihlr-16449	379	36	corporate	corporate	ADJ
ihlr-16449	379	37	insiders	insider	NOUN
ihlr-16449	379	38	,	,	PUNCT
ihlr-16449	379	39	the	the	DET
ihlr-16449	379	40	concept	concept	NOUN
ihlr-16449	379	41	of	of	ADP
ihlr-16449	379	42	"	"	PUNCT
ihlr-16449	379	43	private	private	ADJ
ihlr-16449	379	44	benefit	benefit	NOUN
ihlr-16449	379	45	"	"	PUNCT
ihlr-16449	379	46	for	for	ADP
ihlr-16449	379	47	tax	tax	NOUN
ihlr-16449	379	48	-	-	PUNCT
ihlr-16449	379	49	exempt	exempt	ADJ
ihlr-16449	379	50	governing	governing	NOUN
ihlr-16449	379	51	boards	board	NOUN
ihlr-16449	379	52	requires	require	VERB
ihlr-16449	379	53	that	that	SCONJ
ihlr-16449	379	54	attention	attention	NOUN
ihlr-16449	379	55	be	be	AUX
ihlr-16449	379	56	given	give	VERB
ihlr-16449	379	57	to	to	ADP
ihlr-16449	379	58	benefits	benefit	NOUN
ihlr-16449	379	59	provided	provide	VERB
ihlr-16449	379	60	for	for	ADP
ihlr-16449	379	61	non	non	NOUN
ihlr-16449	379	62	-	-	NOUN
ihlr-16449	379	63	insiders	insider	NOUN
ihlr-16449	379	64	.	.	PUNCT
ihlr-16449	380	1	an	an	DET
ihlr-16449	380	2	organization	organization	NOUN
ihlr-16449	380	3	and	and	CCONJ
ihlr-16449	380	4	its	its	PRON
ihlr-16449	380	5	management	management	NOUN
ihlr-16449	380	6	may	may	AUX
ihlr-16449	380	7	often	often	ADV
ihlr-16449	380	8	have	have	VERB
ihlr-16449	380	9	an	an	DET
ihlr-16449	380	10	"	"	PUNCT
ihlr-16449	380	11	explanation	explanation	NOUN
ihlr-16449	380	12	"	"	PUNCT
ihlr-16449	380	13	for	for	ADP
ihlr-16449	380	14	such	such	ADJ
ihlr-16449	380	15	"	"	PUNCT
ihlr-16449	380	16	private	private	ADJ
ihlr-16449	380	17	benefits	benefit	NOUN
ihlr-16449	380	18	,	,	PUNCT
ihlr-16449	380	19	"	"	PUNCT
ihlr-16449	380	20	and	and	CCONJ
ihlr-16449	380	21	the	the	DET
ihlr-16449	380	22	governing	govern	VERB
ihlr-16449	380	23	board	board	NOUN
ihlr-16449	380	24	's	's	PART
ihlr-16449	380	25	duty	duty	NOUN
ihlr-16449	380	26	requires	require	VERB
ihlr-16449	380	27	a	a	DET
ihlr-16449	380	28	"	"	PUNCT
ihlr-16449	380	29	peripheral	peripheral	ADJ
ihlr-16449	380	30	vision	vision	NOUN
ihlr-16449	380	31	"	"	PUNCT
ihlr-16449	380	32	and	and	CCONJ
ihlr-16449	380	33	inquisitiveness	inquisitiveness	NOUN
ihlr-16449	380	34	to	to	PART
ihlr-16449	380	35	determine	determine	VERB
ihlr-16449	380	36	the	the	DET
ihlr-16449	380	37	degree	degree	NOUN
ihlr-16449	380	38	to	to	PART
ihlr-16449	380	39	which	which	PRON
ihlr-16449	380	40	such	such	ADJ
ihlr-16449	380	41	benefits	benefit	NOUN
ihlr-16449	380	42	are	be	AUX
ihlr-16449	380	43	appropriate	appropriate	ADJ
ihlr-16449	380	44	and	and	CCONJ
ihlr-16449	380	45	insubstantial	insubstantial	ADJ
ihlr-16449	380	46	.	.	PUNCT
ihlr-16449	381	1	internal	internal	ADJ
ihlr-16449	381	2	revenue	revenue	PROPN
ihlr-16449	381	3	code	code	PROPN
ihlr-16449	381	4	§	§	PROPN
ihlr-16449	381	5	4958	4958	NUM
ihlr-16449	381	6	was	be	AUX
ihlr-16449	381	7	enacted	enact	VERB
ihlr-16449	381	8	as	as	ADP
ihlr-16449	381	9	part	part	NOUN
ihlr-16449	381	10	of	of	ADP
ihlr-16449	381	11	the	the	DET
ihlr-16449	381	12	taxpayer	taxpayer	NOUN
ihlr-16449	381	13	bill	bill	NOUN
ihlr-16449	381	14	of	of	ADP
ihlr-16449	381	15	rights	right	NOUN
ihlr-16449	381	16	271	271	NUM
ihlr-16449	381	17	imposing	impose	VERB
ihlr-16449	381	18	"	"	PUNCT
ihlr-16449	381	19	intermediate	intermediate	ADJ
ihlr-16449	381	20	sanctions	sanction	NOUN
ihlr-16449	381	21	"	"	PUNCT
ihlr-16449	381	22	short	short	ADJ
ihlr-16449	381	23	of	of	ADP
ihlr-16449	381	24	tax	tax	NOUN
ihlr-16449	381	25	exemption	exemption	NOUN
ihlr-16449	381	26	revocation	revocation	NOUN
ihlr-16449	381	27	on	on	ADP
ihlr-16449	381	28	certain	certain	ADJ
ihlr-16449	381	29	"	"	PUNCT
ihlr-16449	381	30	excess	excess	ADJ
ihlr-16449	381	31	benefit	benefit	NOUN
ihlr-16449	381	32	transactions	transaction	NOUN
ihlr-16449	381	33	"	"	PUNCT
ihlr-16449	381	34	between	between	ADP
ihlr-16449	381	35	the	the	DET
ihlr-16449	381	36	organization	organization	NOUN
ihlr-16449	381	37	67	67	NUM
ihlr-16449	381	38	.	.	PUNCT
ihlr-16449	382	1	treas	treas	PROPN
ihlr-16449	382	2	.	.	PUNCT
ihlr-16449	383	1	reg.§	reg.§	VERB
ihlr-16449	383	2	1.501(c)(3)-l(c	1.501(c)(3)-l(c	NUM
ihlr-16449	383	3	)	)	PUNCT
ihlr-16449	383	4	(	(	PUNCT
ihlr-16449	383	5	as	as	SCONJ
ihlr-16449	383	6	amended	amend	VERB
ihlr-16449	383	7	in	in	ADP
ihlr-16449	383	8	1990	1990	NUM
ihlr-16449	383	9	)	)	PUNCT
ihlr-16449	383	10	.	.	PUNCT
ihlr-16449	384	1	68	68	NUM
ihlr-16449	384	2	.	.	PUNCT
ihlr-16449	385	1	a	a	DET
ihlr-16449	385	2	good	good	ADJ
ihlr-16449	385	3	review	review	NOUN
ihlr-16449	385	4	of	of	ADP
ihlr-16449	385	5	the	the	DET
ihlr-16449	385	6	basic	basic	ADJ
ihlr-16449	385	7	principles	principle	NOUN
ihlr-16449	385	8	discussed	discuss	VERB
ihlr-16449	385	9	in	in	ADP
ihlr-16449	385	10	this	this	DET
ihlr-16449	385	11	section	section	NOUN
ihlr-16449	385	12	was	be	AUX
ihlr-16449	385	13	provided	provide	VERB
ihlr-16449	385	14	by	by	ADP
ihlr-16449	385	15	t.j	t.j	PROPN
ihlr-16449	385	16	.	.	PROPN
ihlr-16449	385	17	sullivan	sullivan	PROPN
ihlr-16449	385	18	,	,	PUNCT
ihlr-16449	385	19	tax	tax	NOUN
ihlr-16449	385	20	law	law	NOUN
ihlr-16449	385	21	update	update	NOUN
ihlr-16449	385	22	,	,	PUNCT
ihlr-16449	385	23	presentation	presentation	NOUN
ihlr-16449	385	24	at	at	ADP
ihlr-16449	385	25	american	american	PROPN
ihlr-16449	385	26	health	health	PROPN
ihlr-16449	385	27	lawyers	lawyers	PROPN
ihlr-16449	385	28	association	association	PROPN
ihlr-16449	385	29	annual	annual	ADJ
ihlr-16449	385	30	meeting	meeting	NOUN
ihlr-16449	385	31	(	(	PUNCT
ihlr-16449	385	32	june	june	PROPN
ihlr-16449	385	33	29	29	NUM
ihlr-16449	385	34	-	-	SYM
ihlr-16449	385	35	july	july	PROPN
ihlr-16449	385	36	2	2	NUM
ihlr-16449	385	37	,	,	PUNCT
ihlr-16449	385	38	2003	2003	NUM
ihlr-16449	385	39	)	)	PUNCT
ihlr-16449	385	40	.	.	PUNCT
ihlr-16449	386	1	for	for	ADP
ihlr-16449	386	2	a	a	DET
ihlr-16449	386	3	description	description	NOUN
ihlr-16449	386	4	of	of	ADP
ihlr-16449	386	5	the	the	DET
ihlr-16449	386	6	factors	factor	NOUN
ihlr-16449	386	7	evaluated	evaluate	VERB
ihlr-16449	386	8	in	in	ADP
ihlr-16449	386	9	detennining	detennine	VERB
ihlr-16449	386	10	a	a	DET
ihlr-16449	386	11	"	"	PUNCT
ihlr-16449	386	12	conununity	conununity	NOUN
ihlr-16449	386	13	benefit	benefit	NOUN
ihlr-16449	386	14	"	"	PUNCT
ihlr-16449	386	15	for	for	ADP
ihlr-16449	386	16	a	a	DET
ihlr-16449	386	17	hospital	hospital	NOUN
ihlr-16449	386	18	,	,	PUNCT
ihlr-16449	386	19	see	see	VERB
ihlr-16449	386	20	rev	rev	PROPN
ihlr-16449	386	21	.	.	PUNCT
ihlr-16449	387	1	rul	rul	PROPN
ihlr-16449	387	2	.	.	PUNCT
ihlr-16449	388	1	69	69	NUM
ihlr-16449	388	2	-	-	SYM
ihlr-16449	388	3	545	545	NUM
ihlr-16449	388	4	,	,	PUNCT
ihlr-16449	388	5	1969	1969	NUM
ihlr-16449	388	6	-	-	SYM
ihlr-16449	388	7	2	2	NUM
ihlr-16449	388	8	c.b	c.b	PROPN
ihlr-16449	388	9	.	.	PROPN
ihlr-16449	388	10	117	117	NUM
ihlr-16449	388	11	.	.	PUNCT
ihlr-16449	389	1	69	69	NUM
ihlr-16449	389	2	.	.	PUNCT
ihlr-16449	390	1	see	see	VERB
ihlr-16449	390	2	sullivan	sullivan	PROPN
ihlr-16449	390	3	,	,	PUNCT
ihlr-16449	390	4	supra	supra	PROPN
ihlr-16449	390	5	note	note	PROPN
ihlr-16449	390	6	68	68	NUM
ihlr-16449	390	7	,	,	PUNCT
ihlr-16449	390	8	at	at	ADP
ihlr-16449	390	9	2	2	NUM
ihlr-16449	390	10	;	;	PUNCT
ihlr-16449	390	11	see	see	VERB
ihlr-16449	390	12	also	also	ADV
ihlr-16449	390	13	gittennan	gittennan	PROPN
ihlr-16449	390	14	&	&	CCONJ
ihlr-16449	390	15	friedlander	friedlander	PROPN
ihlr-16449	390	16	,	,	PUNCT
ihlr-16449	390	17	supra	supra	PROPN
ihlr-16449	390	18	note	note	PROPN
ihlr-16449	390	19	66	66	NUM
ihlr-16449	390	20	,	,	PUNCT
ihlr-16449	390	21	at4	at4	PROPN
ihlr-16449	390	22	.	.	PROPN
ihlr-16449	390	23	70	70	NUM
ihlr-16449	390	24	.	.	PUNCT
ihlr-16449	391	1	gen	gen	PROPN
ihlr-16449	391	2	.	.	PROPN
ihlr-16449	391	3	couns	couns	PROPN
ihlr-16449	391	4	.	.	PUNCT
ihlr-16449	392	1	mem	mem	PROPN
ihlr-16449	392	2	.	.	X
ihlr-16449	393	1	37,789	37,789	NUM
ihlr-16449	393	2	(	(	PUNCT
ihlr-16449	393	3	dec	dec	PROPN
ihlr-16449	393	4	.	.	PROPN
ihlr-16449	393	5	18	18	NUM
ihlr-16449	393	6	,	,	PUNCT
ihlr-16449	393	7	1978	1978	NUM
ihlr-16449	393	8	)	)	PUNCT
ihlr-16449	393	9	.	.	PUNCT
ihlr-16449	394	1	71	71	NUM
ihlr-16449	394	2	.	.	PUNCT
ihlr-16449	395	1	taxpayer	taxpayer	NOUN
ihlr-16449	395	2	bill	bill	NOUN
ihlr-16449	395	3	of	of	ADP
ihlr-16449	395	4	rights	right	NOUN
ihlr-16449	395	5	2	2	NUM
ihlr-16449	395	6	,	,	PUNCT
ihlr-16449	395	7	pub	pub	NOUN
ihlr-16449	395	8	.	.	PUNCT
ihlr-16449	396	1	l.	l.	PROPN
ihlr-16449	396	2	no	no	INTJ
ihlr-16449	396	3	.	.	PROPN
ihlr-16449	397	1	104	104	NUM
ihlr-16449	397	2	-	-	SYM
ihlr-16449	397	3	168	168	NUM
ihlr-16449	397	4	,	,	PUNCT
ihlr-16449	397	5	§	§	PROPN
ihlr-16449	397	6	1311	1311	NUM
ihlr-16449	397	7	,	,	PUNCT
ihlr-16449	397	8	110	110	NUM
ihlr-16449	397	9	stat	stat	NOUN
ihlr-16449	397	10	.	.	PUNCT
ihlr-16449	398	1	1452	1452	NUM
ihlr-16449	398	2	(	(	PUNCT
ihlr-16449	398	3	1996	1996	NUM
ihlr-16449	398	4	)	)	PUNCT
ihlr-16449	398	5	.	.	PUNCT
ihlr-16449	399	1	2004	2004	NUM
ihlr-16449	399	2	]	]	PUNCT
ihlr-16449	399	3	healthcare	healthcare	NOUN
ihlr-16449	399	4	organizations	organization	NOUN
ihlr-16449	399	5	and	and	CCONJ
ihlr-16449	399	6	the	the	DET
ihlr-16449	399	7	implications	implication	NOUN
ihlr-16449	399	8	of	of	ADP
ihlr-16449	399	9	soxa	soxa	NOUN
ihlr-16449	399	10	191	191	NUM
ihlr-16449	399	11	and	and	CCONJ
ihlr-16449	399	12	"	"	PUNCT
ihlr-16449	399	13	disqualified	disqualify	VERB
ihlr-16449	399	14	persons	person	NOUN
ihlr-16449	399	15	.	.	PUNCT
ihlr-16449	400	1	"	"	PUNCT
ihlr-16449	400	2	72	72	NUM
ihlr-16449	400	3	final	final	ADJ
ihlr-16449	400	4	regulations	regulation	NOUN
ihlr-16449	400	5	were	be	AUX
ihlr-16449	400	6	issued	issue	VERB
ihlr-16449	400	7	by	by	ADP
ihlr-16449	400	8	the	the	DET
ihlr-16449	400	9	irs	irs	PROPN
ihlr-16449	400	10	in	in	ADP
ihlr-16449	400	11	2002.73	2002.73	NUM
ihlr-16449	400	12	this	this	PRON
ihlr-16449	400	13	is	be	AUX
ihlr-16449	400	14	a	a	DET
ihlr-16449	400	15	tool	tool	NOUN
ihlr-16449	400	16	for	for	ADP
ihlr-16449	400	17	heightened	heightened	ADJ
ihlr-16449	400	18	regulatory	regulatory	ADJ
ihlr-16449	400	19	enforcement	enforcement	NOUN
ihlr-16449	400	20	,	,	PUNCT
ihlr-16449	400	21	allowing	allow	VERB
ihlr-16449	400	22	the	the	DET
ihlr-16449	400	23	irs	irs	PROPN
ihlr-16449	400	24	to	to	PART
ihlr-16449	400	25	avoid	avoid	VERB
ihlr-16449	400	26	the	the	DET
ihlr-16449	400	27	"	"	PUNCT
ihlr-16449	400	28	death	death	NOUN
ihlr-16449	400	29	penalty	penalty	NOUN
ihlr-16449	400	30	"	"	PUNCT
ihlr-16449	400	31	of	of	ADP
ihlr-16449	400	32	losing	lose	VERB
ihlr-16449	400	33	tax	tax	NOUN
ihlr-16449	400	34	-	-	PUNCT
ihlr-16449	400	35	exempt	exempt	ADJ
ihlr-16449	400	36	status	status	NOUN
ihlr-16449	400	37	,	,	PUNCT
ihlr-16449	400	38	presented	present	VERB
ihlr-16449	400	39	by	by	ADP
ihlr-16449	400	40	the	the	DET
ihlr-16449	400	41	strict	strict	ADJ
ihlr-16449	400	42	prohibition	prohibition	NOUN
ihlr-16449	400	43	on	on	ADP
ihlr-16449	400	44	private	private	ADJ
ihlr-16449	400	45	inurement	inurement	NOUN
ihlr-16449	400	46	.	.	PUNCT
ihlr-16449	401	1	as	as	ADP
ihlr-16449	401	2	a	a	DET
ihlr-16449	401	3	result	result	NOUN
ihlr-16449	401	4	,	,	PUNCT
ihlr-16449	401	5	governing	govern	VERB
ihlr-16449	401	6	boards	board	NOUN
ihlr-16449	401	7	will	will	AUX
ihlr-16449	401	8	now	now	ADV
ihlr-16449	401	9	face	face	VERB
ihlr-16449	401	10	increased	increase	VERB
ihlr-16449	401	11	scrutiny	scrutiny	NOUN
ihlr-16449	401	12	in	in	ADP
ihlr-16449	401	13	this	this	DET
ihlr-16449	401	14	area	area	NOUN
ihlr-16449	401	15	.	.	PUNCT
ihlr-16449	402	1	74	74	NUM
ihlr-16449	402	2	briefly	briefly	ADV
ihlr-16449	402	3	,	,	PUNCT
ihlr-16449	402	4	this	this	DET
ihlr-16449	402	5	statute	statute	NOUN
ihlr-16449	402	6	imposes	impose	VERB
ihlr-16449	402	7	a	a	DET
ihlr-16449	402	8	significant	significant	ADJ
ihlr-16449	402	9	excise	excise	NOUN
ihlr-16449	402	10	tax	tax	NOUN
ihlr-16449	402	11	on	on	ADP
ihlr-16449	402	12	the	the	DET
ihlr-16449	402	13	value	value	NOUN
ihlr-16449	402	14	of	of	ADP
ihlr-16449	402	15	excess	excess	ADJ
ihlr-16449	402	16	benefits	benefit	NOUN
ihlr-16449	402	17	the	the	DET
ihlr-16449	402	18	organization	organization	NOUN
ihlr-16449	402	19	provides	provide	VERB
ihlr-16449	402	20	to	to	ADP
ihlr-16449	402	21	a	a	DET
ihlr-16449	402	22	"	"	PUNCT
ihlr-16449	402	23	disqualified	disqualify	VERB
ihlr-16449	402	24	person,"75	person,"75	NOUN
ihlr-16449	402	25	with	with	ADP
ihlr-16449	402	26	a	a	DET
ihlr-16449	402	27	very	very	ADV
ihlr-16449	402	28	steep	steep	ADJ
ihlr-16449	402	29	tax	tax	NOUN
ihlr-16449	402	30	if	if	SCONJ
ihlr-16449	402	31	not	not	PART
ihlr-16449	402	32	promptly	promptly	ADV
ihlr-16449	402	33	corrected	correct	VERB
ihlr-16449	402	34	.	.	PUNCT
ihlr-16449	403	1	targeted	target	VERB
ihlr-16449	403	2	transactions	transaction	NOUN
ihlr-16449	403	3	include	include	VERB
ihlr-16449	403	4	ones	one	NOUN
ihlr-16449	403	5	in	in	ADP
ihlr-16449	403	6	which	which	PRON
ihlr-16449	403	7	the	the	DET
ihlr-16449	403	8	disqualified	disqualify	VERB
ihlr-16449	403	9	person	person	NOUN
ihlr-16449	403	10	pays	pay	VERB
ihlr-16449	403	11	less	less	ADJ
ihlr-16449	403	12	than	than	ADP
ihlr-16449	403	13	fair	fair	ADJ
ihlr-16449	403	14	-	-	PUNCT
ihlr-16449	403	15	market	market	NOUN
ihlr-16449	403	16	value	value	NOUN
ihlr-16449	403	17	for	for	ADP
ihlr-16449	403	18	a	a	DET
ihlr-16449	403	19	good	good	NOUN
ihlr-16449	403	20	or	or	CCONJ
ihlr-16449	403	21	service	service	NOUN
ihlr-16449	403	22	,	,	PUNCT
ihlr-16449	403	23	receives	receive	VERB
ihlr-16449	403	24	unreasonable	unreasonable	ADJ
ihlr-16449	403	25	compensa­	compensa­	NOUN
ihlr-16449	403	26	tion	tion	NOUN
ihlr-16449	403	27	,	,	PUNCT
ihlr-16449	403	28	or	or	CCONJ
ihlr-16449	403	29	where	where	SCONJ
ihlr-16449	403	30	there	there	PRON
ihlr-16449	403	31	is	be	VERB
ihlr-16449	403	32	inappropriate	inappropriate	ADJ
ihlr-16449	403	33	"	"	PUNCT
ihlr-16449	403	34	revenue	revenue	NOUN
ihlr-16449	403	35	sharing	sharing	NOUN
ihlr-16449	403	36	.	.	PUNCT
ihlr-16449	404	1	"76	"76	PROPN
ihlr-16449	405	1	while	while	SCONJ
ihlr-16449	405	2	the	the	DET
ihlr-16449	405	3	threat	threat	NOUN
ihlr-16449	405	4	of	of	ADP
ihlr-16449	405	5	intermediate	intermediate	ADJ
ihlr-16449	405	6	sanctions	sanction	NOUN
ihlr-16449	405	7	hangs	hang	VERB
ihlr-16449	405	8	over	over	ADP
ihlr-16449	405	9	an	an	DET
ihlr-16449	405	10	organization	organization	NOUN
ihlr-16449	405	11	's	's	PART
ihlr-16449	405	12	management	management	NOUN
ihlr-16449	405	13	and	and	CCONJ
ihlr-16449	405	14	governing	governing	NOUN
ihlr-16449	405	15	board	board	NOUN
ihlr-16449	405	16	,	,	PUNCT
ihlr-16449	405	17	the	the	DET
ihlr-16449	405	18	irs	irs	PROPN
ihlr-16449	405	19	has	have	AUX
ihlr-16449	405	20	provided	provide	VERB
ihlr-16449	405	21	some	some	DET
ihlr-16449	405	22	guidance	guidance	NOUN
ihlr-16449	405	23	for	for	ADP
ihlr-16449	405	24	compliance	compliance	NOUN
ihlr-16449	405	25	.	.	PUNCT
ihlr-16449	406	1	in	in	ADP
ihlr-16449	406	2	this	this	DET
ihlr-16449	406	3	era	era	NOUN
ihlr-16449	406	4	of	of	ADP
ihlr-16449	406	5	internal	internal	ADJ
ihlr-16449	406	6	investigation	investigation	NOUN
ihlr-16449	406	7	and	and	CCONJ
ihlr-16449	406	8	self	self	NOUN
ihlr-16449	406	9	-	-	PUNCT
ihlr-16449	406	10	reporting	reporting	NOUN
ihlr-16449	406	11	encouraged	encourage	VERB
ihlr-16449	406	12	by	by	ADP
ihlr-16449	406	13	corporate	corporate	ADJ
ihlr-16449	406	14	compliance	compliance	NOUN
ihlr-16449	406	15	activity	activity	NOUN
ihlr-16449	406	16	,	,	PUNCT
ihlr-16449	406	17	the	the	DET
ihlr-16449	406	18	irs	irs	PROPN
ihlr-16449	406	19	has	have	AUX
ihlr-16449	406	20	announced	announce	VERB
ihlr-16449	406	21	a	a	DET
ihlr-16449	406	22	desire	desire	NOUN
ihlr-16449	406	23	to	to	PART
ihlr-16449	406	24	solicit	solicit	VERB
ihlr-16449	406	25	comments	comment	NOUN
ihlr-16449	406	26	on	on	ADP
ihlr-16449	406	27	the	the	DET
ihlr-16449	406	28	scope	scope	NOUN
ihlr-16449	406	29	and	and	CCONJ
ihlr-16449	406	30	content	content	NOUN
ihlr-16449	406	31	for	for	ADP
ihlr-16449	406	32	voluntary	voluntary	ADJ
ihlr-16449	406	33	compliance	compliance	NOUN
ihlr-16449	406	34	program	program	NOUN
ihlr-16449	406	35	guidance	guidance	NOUN
ihlr-16449	406	36	.	.	PUNCT
ihlr-16449	407	1	77	77	NUM
ihlr-16449	407	2	more	more	ADV
ihlr-16449	407	3	immediately	immediately	ADV
ihlr-16449	407	4	,	,	PUNCT
ihlr-16449	407	5	the	the	DET
ihlr-16449	407	6	regulations	regulation	NOUN
ihlr-16449	407	7	issued	issue	VERB
ihlr-16449	407	8	by	by	ADP
ihlr-16449	407	9	the	the	DET
ihlr-16449	407	10	irs	irs	PROPN
ihlr-16449	407	11	provide	provide	VERB
ihlr-16449	407	12	a	a	DET
ihlr-16449	407	13	"	"	PUNCT
ihlr-16449	407	14	rebuttable	rebuttable	ADJ
ihlr-16449	407	15	presumption	presumption	NOUN
ihlr-16449	407	16	"	"	PUNCT
ihlr-16449	407	17	procedure	procedure	NOUN
ihlr-16449	407	18	to	to	PART
ihlr-16449	407	19	establish	establish	VERB
ihlr-16449	407	20	the	the	DET
ihlr-16449	407	21	reasonableness	reasonableness	NOUN
ihlr-16449	407	22	of	of	ADP
ihlr-16449	407	23	compensation	compensation	NOUN
ihlr-16449	407	24	transactions	transaction	NOUN
ihlr-16449	407	25	.	.	PUNCT
ihlr-16449	408	1	78	78	NUM
ihlr-16449	409	1	the	the	DET
ihlr-16449	409	2	governing	govern	VERB
ihlr-16449	409	3	board	board	NOUN
ihlr-16449	409	4	is	be	AUX
ihlr-16449	409	5	brought	bring	VERB
ihlr-16449	409	6	directly	directly	ADV
ihlr-16449	409	7	into	into	ADP
ihlr-16449	409	8	the	the	DET
ihlr-16449	409	9	process	process	NOUN
ihlr-16449	409	10	,	,	PUNCT
ihlr-16449	409	11	and	and	CCONJ
ihlr-16449	409	12	is	be	AUX
ihlr-16449	409	13	required	require	VERB
ihlr-16449	409	14	to	to	PART
ihlr-16449	409	15	approve	approve	VERB
ihlr-16449	409	16	the	the	DET
ihlr-16449	409	17	transaction	transaction	NOUN
ihlr-16449	409	18	based	base	VERB
ihlr-16449	409	19	upon	upon	SCONJ
ihlr-16449	409	20	appropriate	appropriate	ADJ
ihlr-16449	409	21	data	datum	NOUN
ihlr-16449	409	22	as	as	ADP
ihlr-16449	409	23	to	to	ADP
ihlr-16449	409	24	comparability	comparability	NOUN
ihlr-16449	409	25	,	,	PUNCT
ihlr-16449	409	26	while	while	SCONJ
ihlr-16449	409	27	documenting	document	VERB
ihlr-16449	409	28	the	the	DET
ihlr-16449	409	29	basis	basis	NOUN
ihlr-16449	409	30	for	for	ADP
ihlr-16449	409	31	its	its	PRON
ihlr-16449	409	32	determination.79	determination.79	NOUN
ihlr-16449	409	33	the	the	DET
ihlr-16449	409	34	irs	irs	PROPN
ihlr-16449	409	35	has	have	AUX
ihlr-16449	409	36	also	also	ADV
ihlr-16449	409	37	provided	provide	VERB
ihlr-16449	409	38	encouragement	encouragement	NOUN
ihlr-16449	409	39	through	through	ADP
ihlr-16449	409	40	published	publish	VERB
ihlr-16449	409	41	guidance	guidance	NOUN
ihlr-16449	409	42	in	in	ADP
ihlr-16449	409	43	the	the	DET
ihlr-16449	409	44	area	area	NOUN
ihlr-16449	409	45	of	of	ADP
ihlr-16449	409	46	conflicts	conflict	NOUN
ihlr-16449	409	47	of	of	ADP
ihlr-16449	409	48	interest	interest	NOUN
ihlr-16449	409	49	.	.	PUNCT
ihlr-16449	410	1	in	in	ADP
ihlr-16449	410	2	1997	1997	NUM
ihlr-16449	410	3	,	,	PUNCT
ihlr-16449	410	4	the	the	DET
ihlr-16449	410	5	irs	irs	PROPN
ihlr-16449	410	6	developed	develop	VERB
ihlr-16449	410	7	a	a	DET
ihlr-16449	410	8	conflicts	conflict	NOUN
ihlr-16449	410	9	of	of	ADP
ihlr-16449	410	10	interest	interest	NOUN
ihlr-16449	410	11	policy	policy	NOUN
ihlr-16449	410	12	for	for	ADP
ihlr-16449	410	13	tax	tax	NOUN
ihlr-16449	410	14	-	-	PUNCT
ihlr-16449	410	15	exempt	exempt	ADJ
ihlr-16449	410	16	organizations	organization	NOUN
ihlr-16449	410	17	that	that	PRON
ihlr-16449	410	18	can	can	AUX
ihlr-16449	410	19	help	help	VERB
ihlr-16449	410	20	illuminate	illuminate	VERB
ihlr-16449	410	21	and	and	CCONJ
ihlr-16449	410	22	avoid	avoid	VERB
ihlr-16449	410	23	potential	potential	ADJ
ihlr-16449	410	24	private	private	ADJ
ihlr-16449	410	25	inurement	inurement	ADJ
ihlr-16449	410	26	,	,	PUNCT
ihlr-16449	410	27	private	private	ADJ
ihlr-16449	410	28	benefit	benefit	NOUN
ihlr-16449	410	29	,	,	PUNCT
ihlr-16449	410	30	and	and	CCONJ
ihlr-16449	410	31	intermediate	intermediate	ADJ
ihlr-16449	410	32	sanctions	sanction	NOUN
ihlr-16449	410	33	violations.80	violations.80	NOUN
ihlr-16449	410	34	the	the	DET
ihlr-16449	410	35	irs	irs	PROPN
ihlr-16449	410	36	focuses	focus	VERB
ihlr-16449	410	37	its	its	PRON
ihlr-16449	410	38	attention	attention	NOUN
ihlr-16449	410	39	on	on	ADP
ihlr-16449	410	40	"	"	PUNCT
ihlr-16449	410	41	interested	interested	ADJ
ihlr-16449	410	42	persons	person	NOUN
ihlr-16449	410	43	,	,	PUNCT
ihlr-16449	410	44	"	"	PUNCT
ihlr-16449	410	45	which	which	PRON
ihlr-16449	410	46	72	72	NUM
ihlr-16449	410	47	.	.	PUNCT
ihlr-16449	411	1	see	see	VERB
ihlr-16449	411	2	sullivan	sullivan	PROPN
ihlr-16449	411	3	,	,	PUNCT
ihlr-16449	411	4	supra	supra	PROPN
ihlr-16449	411	5	note	note	PROPN
ihlr-16449	411	6	68	68	NUM
ihlr-16449	411	7	,	,	PUNCT
ihlr-16449	411	8	at	at	ADP
ihlr-16449	411	9	4	4	NUM
ihlr-16449	411	10	-	-	SYM
ihlr-16449	411	11	8	8	NUM
ihlr-16449	411	12	;	;	PUNCT
ihlr-16449	411	13	see	see	VERB
ihlr-16449	411	14	also	also	ADV
ihlr-16449	411	15	gitterman	gitterman	NOUN
ihlr-16449	411	16	&	&	CCONJ
ihlr-16449	411	17	friedlander	friedlander	PROPN
ihlr-16449	411	18	,	,	PUNCT
ihlr-16449	411	19	supra	supra	PROPN
ihlr-16449	411	20	note	note	NOUN
ihlr-16449	411	21	66	66	NUM
ihlr-16449	411	22	,	,	PUNCT
ihlr-16449	411	23	at	at	ADP
ihlr-16449	411	24	5	5	NUM
ihlr-16449	411	25	-	-	SYM
ihlr-16449	411	26	6	6	NUM
ihlr-16449	411	27	.	.	NOUN
ihlr-16449	411	28	73	73	NUM
ihlr-16449	411	29	.	.	PUNCT
ihlr-16449	412	1	excise	excise	NOUN
ihlr-16449	412	2	taxes	taxis	NOUN
ihlr-16449	412	3	on	on	ADP
ihlr-16449	412	4	excess	excess	ADJ
ihlr-16449	412	5	benefit	benefit	NOUN
ihlr-16449	412	6	transactions	transaction	NOUN
ihlr-16449	412	7	,	,	PUNCT
ihlr-16449	412	8	67	67	NUM
ihlr-16449	412	9	fed	feed	VERB
ihlr-16449	412	10	.	.	PUNCT
ihlr-16449	413	1	reg	reg	PROPN
ihlr-16449	413	2	.	.	PUNCT
ihlr-16449	414	1	3076	3076	NUM
ihlr-16449	414	2	(	(	PUNCT
ihlr-16449	414	3	jan	jan	PROPN
ihlr-16449	414	4	.	.	PROPN
ihlr-16449	414	5	23	23	NUM
ihlr-16449	414	6	,	,	PUNCT
ihlr-16449	414	7	2002	2002	NUM
ihlr-16449	414	8	)	)	PUNCT
ihlr-16449	414	9	(	(	PUNCT
ihlr-16449	414	10	codified	codify	VERB
ihlr-16449	414	11	at	at	ADP
ihlr-16449	414	12	treas	treas	PROPN
ihlr-16449	414	13	.	.	PUNCT
ihlr-16449	414	14	reg.§§	reg.§§	VERB
ihlr-16449	414	15	53.4958	53.4958	NUM
ihlr-16449	414	16	-	-	SYM
ihlr-16449	414	17	1	1	NUM
ihlr-16449	414	18	to	to	ADP
ihlr-16449	414	19	53.4958	53.4958	NUM
ihlr-16449	414	20	-	-	SYM
ihlr-16449	414	21	8	8	NUM
ihlr-16449	414	22	(	(	PUNCT
ihlr-16449	414	23	2004	2004	NUM
ihlr-16449	414	24	)	)	PUNCT
ihlr-16449	414	25	)	)	PUNCT
ihlr-16449	414	26	.	.	PUNCT
ihlr-16449	415	1	7	7	NUM
ihlr-16449	415	2	4	4	NUM
ihlr-16449	415	3	.	.	PUNCT
ihlr-16449	416	1	for	for	ADP
ihlr-16449	416	2	an	an	DET
ihlr-16449	416	3	extensive	extensive	ADJ
ihlr-16449	416	4	discussion	discussion	NOUN
ihlr-16449	416	5	of	of	ADP
ihlr-16449	416	6	this	this	DET
ihlr-16449	416	7	topic	topic	NOUN
ihlr-16449	416	8	and	and	CCONJ
ihlr-16449	416	9	its	its	PRON
ihlr-16449	416	10	application	application	NOUN
ihlr-16449	416	11	for	for	ADP
ihlr-16449	416	12	healthcare	healthcare	NOUN
ihlr-16449	416	13	providers	provider	NOUN
ihlr-16449	416	14	,	,	PUNCT
ihlr-16449	416	15	see	see	VERB
ihlr-16449	416	16	the	the	DET
ihlr-16449	416	17	presentation	presentation	NOUN
ihlr-16449	416	18	by	by	ADP
ihlr-16449	416	19	gerald	gerald	PROPN
ihlr-16449	416	20	m.	m.	PROPN
ihlr-16449	416	21	griffith	griffith	PROPN
ihlr-16449	416	22	,	,	PUNCT
ihlr-16449	416	23	dealing	deal	VERB
ihlr-16449	416	24	with	with	ADP
ihlr-16449	416	25	excess	excess	ADJ
ihlr-16449	416	26	benefit	benefit	NOUN
ihlr-16449	416	27	:	:	PUNCT
ihlr-16449	416	28	the	the	DET
ihlr-16449	416	29	new	new	ADJ
ihlr-16449	416	30	tax	tax	NOUN
ihlr-16449	416	31	compliance	compliance	NOUN
ihlr-16449	416	32	challenge	challenge	NOUN
ihlr-16449	416	33	,	,	PUNCT
ihlr-16449	416	34	presented	present	VERB
ihlr-16449	416	35	at	at	ADP
ihlr-16449	416	36	the	the	DET
ihlr-16449	416	37	hospitals	hospital	NOUN
ihlr-16449	416	38	and	and	CCONJ
ihlr-16449	416	39	health	health	NOUN
ihlr-16449	416	40	systems	system	NOUN
ihlr-16449	416	41	law	law	PROPN
ihlr-16449	416	42	institute	institute	PROPN
ihlr-16449	416	43	,	,	PUNCT
ihlr-16449	416	44	american	american	PROPN
ihlr-16449	416	45	health	health	PROPN
ihlr-16449	416	46	lawyers	lawyers	PROPN
ihlr-16449	416	47	association	association	PROPN
ihlr-16449	416	48	(	(	PUNCT
ihlr-16449	416	49	feb	feb	PROPN
ihlr-16449	416	50	.	.	PROPN
ihlr-16449	416	51	6	6	NUM
ihlr-16449	416	52	-	-	SYM
ihlr-16449	416	53	7	7	NUM
ihlr-16449	416	54	,	,	PUNCT
ihlr-16449	416	55	2003	2003	NUM
ihlr-16449	416	56	)	)	PUNCT
ihlr-16449	416	57	.	.	PUNCT
ihlr-16449	417	1	75	75	NUM
ihlr-16449	417	2	.	.	PUNCT
ihlr-16449	418	1	"	"	PUNCT
ihlr-16449	418	2	disqualified	disqualify	VERB
ihlr-16449	418	3	persons	person	NOUN
ihlr-16449	418	4	"	"	PUNCT
ihlr-16449	418	5	are	be	AUX
ihlr-16449	418	6	persons	person	NOUN
ihlr-16449	418	7	in	in	ADP
ihlr-16449	418	8	a	a	DET
ihlr-16449	418	9	position	position	NOUN
ihlr-16449	418	10	,	,	PUNCT
ihlr-16449	418	11	whether	whether	SCONJ
ihlr-16449	418	12	by	by	ADP
ihlr-16449	418	13	organizational	organizational	ADJ
ihlr-16449	418	14	title	title	NOUN
ihlr-16449	418	15	or	or	CCONJ
ihlr-16449	418	16	other	other	ADJ
ihlr-16449	418	17	means	mean	NOUN
ihlr-16449	418	18	,	,	PUNCT
ihlr-16449	418	19	to	to	PART
ihlr-16449	418	20	exercise	exercise	VERB
ihlr-16449	418	21	substantial	substantial	ADJ
ihlr-16449	418	22	influence	influence	NOUN
ihlr-16449	418	23	over	over	ADP
ihlr-16449	418	24	the	the	DET
ihlr-16449	418	25	organization	organization	NOUN
ihlr-16449	418	26	.	.	PUNCT
ihlr-16449	419	1	see	see	VERB
ihlr-16449	419	2	sullivan	sullivan	PROPN
ihlr-16449	419	3	,	,	PUNCT
ihlr-16449	419	4	supra	supra	PROPN
ihlr-16449	419	5	note	note	PROPN
ihlr-16449	419	6	68	68	NUM
ihlr-16449	419	7	,	,	PUNCT
ihlr-16449	419	8	at	at	ADP
ihlr-16449	419	9	5	5	NUM
ihlr-16449	419	10	;	;	PUNCT
ihlr-16449	419	11	see	see	VERB
ihlr-16449	419	12	also	also	ADV
ihlr-16449	419	13	gitterman	gitterman	NOUN
ihlr-16449	419	14	&	&	CCONJ
ihlr-16449	419	15	friedlander	friedlander	PROPN
ihlr-16449	419	16	,	,	PUNCT
ihlr-16449	419	17	supra	supra	PROPN
ihlr-16449	419	18	note	note	NOUN
ihlr-16449	419	19	66	66	NUM
ihlr-16449	419	20	,	,	PUNCT
ihlr-16449	419	21	at	at	ADP
ihlr-16449	419	22	6	6	NUM
ihlr-16449	419	23	.	.	NUM
ihlr-16449	419	24	76	76	NUM
ihlr-16449	419	25	.	.	PUNCT
ihlr-16449	420	1	see	see	VERB
ihlr-16449	420	2	sullivan	sullivan	PROPN
ihlr-16449	420	3	,	,	PUNCT
ihlr-16449	420	4	supra	supra	PROPN
ihlr-16449	420	5	note	note	PROPN
ihlr-16449	420	6	68	68	NUM
ihlr-16449	420	7	,	,	PUNCT
ihlr-16449	420	8	at	at	ADP
ihlr-16449	420	9	4	4	NUM
ihlr-16449	420	10	.	.	NOUN
ihlr-16449	420	11	77	77	NUM
ihlr-16449	420	12	.	.	PUNCT
ihlr-16449	421	1	announcement	announcement	NOUN
ihlr-16449	421	2	2001	2001	NUM
ihlr-16449	421	3	-	-	SYM
ihlr-16449	421	4	14	14	NUM
ihlr-16449	421	5	,	,	PUNCT
ihlr-16449	421	6	2001	2001	NUM
ihlr-16449	421	7	-	-	SYM
ihlr-16449	421	8	1	1	NUM
ihlr-16449	421	9	c.b	c.b	PROPN
ihlr-16449	421	10	.	.	PROPN
ihlr-16449	421	11	648	648	NUM
ihlr-16449	421	12	(	(	PUNCT
ihlr-16449	421	13	2001	2001	NUM
ihlr-16449	421	14	)	)	PUNCT
ihlr-16449	421	15	;	;	PUNCT
ihlr-16449	421	16	see	see	VERB
ihlr-16449	421	17	also	also	ADV
ihlr-16449	421	18	griffith	griffith	PROPN
ihlr-16449	421	19	,	,	PUNCT
ihlr-16449	421	20	supra	supra	PROPN
ihlr-16449	421	21	note	note	NOUN
ihlr-16449	421	22	74	74	NUM
ihlr-16449	421	23	,	,	PUNCT
ihlr-16449	421	24	at22	at22	PROPN
ihlr-16449	421	25	.	.	PUNCT
ihlr-16449	422	1	78	78	NUM
ihlr-16449	422	2	.	.	PUNCT
ihlr-16449	423	1	treas	treas	PROPN
ihlr-16449	423	2	.	.	PUNCT
ihlr-16449	424	1	reg.§§	reg.§§	VERB
ihlr-16449	424	2	53.4958	53.4958	NUM
ihlr-16449	424	3	-	-	PUNCT
ihlr-16449	424	4	l(d)(4)(iv	l(d)(4)(iv	NOUN
ihlr-16449	424	5	)	)	PUNCT
ihlr-16449	424	6	,	,	PUNCT
ihlr-16449	424	7	-6(b	-6(b	PROPN
ihlr-16449	424	8	)	)	PUNCT
ihlr-16449	424	9	(	(	PUNCT
ihlr-16449	424	10	2004	2004	NUM
ihlr-16449	424	11	)	)	PUNCT
ihlr-16449	424	12	;	;	PUNCT
ihlr-16449	424	13	see	see	VERB
ihlr-16449	424	14	griffith	griffith	PROPN
ihlr-16449	424	15	,	,	PUNCT
ihlr-16449	424	16	supra	supra	PROPN
ihlr-16449	424	17	note	note	NOUN
ihlr-16449	424	18	74	74	NUM
ihlr-16449	424	19	,	,	PUNCT
ihlr-16449	424	20	ats-16	ats-16	PROPN
ihlr-16449	424	21	;	;	PUNCT
ihlr-16449	424	22	stephen	stephen	PROPN
ihlr-16449	424	23	t.	t.	PROPN
ihlr-16449	424	24	miller	miller	PROPN
ihlr-16449	424	25	,	,	PUNCT
ihlr-16449	424	26	rebuttable	rebuttable	ADJ
ihlr-16449	424	27	presumption	presumption	NOUN
ihlr-16449	424	28	procedure	procedure	NOUN
ihlr-16449	424	29	is	be	AUX
ihlr-16449	424	30	key	key	ADJ
ihlr-16449	424	31	to	to	ADP
ihlr-16449	424	32	easy	easy	ADJ
ihlr-16449	424	33	intermediate	intermediate	ADJ
ihlr-16449	424	34	sanctions	sanction	NOUN
ihlr-16449	424	35	compliance	compliance	NOUN
ihlr-16449	424	36	,	,	PUNCT
ihlr-16449	424	37	taxnotestoday92	taxnotestoday92	NOUN
ihlr-16449	424	38	-	-	PUNCT
ihlr-16449	424	39	63	63	NUM
ihlr-16449	424	40	(	(	PUNCT
ihlr-16449	424	41	may	may	PROPN
ihlr-16449	424	42	11	11	NUM
ihlr-16449	424	43	,	,	PUNCT
ihlr-16449	424	44	2001	2001	NUM
ihlr-16449	424	45	)	)	PUNCT
ihlr-16449	424	46	.	.	PUNCT
ihlr-16449	425	1	79	79	NUM
ihlr-16449	425	2	.	.	PUNCT
ihlr-16449	426	1	see	see	VERB
ihlr-16449	426	2	sullivan	sullivan	PROPN
ihlr-16449	426	3	,	,	PUNCT
ihlr-16449	426	4	supra	supra	PROPN
ihlr-16449	426	5	note	note	PROPN
ihlr-16449	426	6	68	68	NUM
ihlr-16449	426	7	,	,	PUNCT
ihlr-16449	426	8	at	at	ADP
ihlr-16449	426	9	8	8	NUM
ihlr-16449	426	10	.	.	PUNCT
ihlr-16449	426	11	80	80	NUM
ihlr-16449	426	12	.	.	PUNCT
ihlr-16449	427	1	see	see	VERB
ihlr-16449	427	2	lawrence	lawrence	PROPN
ihlr-16449	427	3	m.	m.	PROPN
ihlr-16449	427	4	brauer	brauer	PROPN
ihlr-16449	427	5	&	&	CCONJ
ihlr-16449	427	6	charles	charles	PROPN
ihlr-16449	427	7	f.	f.	PROPN
ihlr-16449	427	8	kaiser	kaiser	PROPN
ihlr-16449	427	9	,	,	PUNCT
ihlr-16449	427	10	tax	tax	NOUN
ihlr-16449	427	11	exempt	exempt	ADJ
ihlr-16449	427	12	organizations	organization	NOUN
ihlr-16449	427	13	community	community	NOUN
ihlr-16449	427	14	board	board	NOUN
ihlr-16449	427	15	and	and	CCONJ
ihlr-16449	427	16	conflicts	conflict	NOUN
ihlr-16449	427	17	of	of	ADP
ihlr-16449	427	18	interest	interest	NOUN
ihlr-16449	427	19	policy	policy	NOUN
ihlr-16449	427	20	,	,	PUNCT
ihlr-16449	427	21	presented	present	VERB
ihlr-16449	427	22	at	at	ADP
ihlr-16449	427	23	the	the	DET
ihlr-16449	427	24	irs	irs	PROPN
ihlr-16449	427	25	exempt	exempt	ADJ
ihlr-16449	427	26	organizations	organization	NOUN
ihlr-16449	427	27	continuing	continue	VERB
ihlr-16449	427	28	professional	professional	ADJ
ihlr-16449	427	29	education	education	NOUN
ihlr-16449	427	30	technical	technical	ADJ
ihlr-16449	427	31	instruction	instruction	NOUN
ihlr-16449	427	32	program	program	NOUN
ihlr-16449	427	33	for	for	ADP
ihlr-16449	427	34	fiscal	fiscal	ADJ
ihlr-16449	427	35	year	year	NOUN
ihlr-16449	427	36	1997	1997	NUM
ihlr-16449	427	37	(	(	PUNCT
ihlr-16449	427	38	updated	update	VERB
ihlr-16449	427	39	in	in	ADP
ihlr-16449	427	40	2000	2000	NUM
ihlr-16449	427	41	)	)	PUNCT
ihlr-16449	427	42	,	,	PUNCT
ihlr-16449	427	43	available	available	ADJ
ihlr-16449	427	44	at	at	ADP
ihlr-16449	427	45	http://www.irs.gov/pub/irs-tege!topic-c.pdf	http://www.irs.gov/pub/irs-tege!topic-c.pdf	PROPN
ihlr-16449	427	46	(	(	PUNCT
ihlr-16449	427	47	last	last	ADJ
ihlr-16449	427	48	visited	visit	VERB
ihlr-16449	427	49	apr	apr	NOUN
ihlr-16449	427	50	.	.	PROPN
ihlr-16449	427	51	5	5	NUM
ihlr-16449	427	52	,	,	PUNCT
ihlr-16449	427	53	2004	2004	NUM
ihlr-16449	427	54	)	)	PUNCT
ihlr-16449	427	55	.	.	PUNCT
ihlr-16449	428	1	192	192	NUM
ihlr-16449	428	2	indiana	indiana	PROPN
ihlr-16449	428	3	health	health	PROPN
ihlr-16449	428	4	law	law	NOUN
ihlr-16449	428	5	review	review	NOUN
ihlr-16449	428	6	[	[	X
ihlr-16449	428	7	vol	vol	NOUN
ihlr-16449	428	8	.	.	PUNCT
ihlr-16449	429	1	1:175	1:175	PRON
ihlr-16449	429	2	includes	include	VERB
ihlr-16449	429	3	a	a	DET
ihlr-16449	429	4	trustee	trustee	NOUN
ihlr-16449	429	5	or	or	CCONJ
ihlr-16449	429	6	director	director	NOUN
ihlr-16449	429	7	,	,	PUNCT
ihlr-16449	429	8	a	a	DET
ihlr-16449	429	9	principal	principal	ADJ
ihlr-16449	429	10	officer	officer	NOUN
ihlr-16449	429	11	,	,	PUNCT
ihlr-16449	429	12	or	or	CCONJ
ihlr-16449	429	13	a	a	DET
ihlr-16449	429	14	member	member	NOUN
ihlr-16449	429	15	of	of	ADP
ihlr-16449	429	16	a	a	DET
ihlr-16449	429	17	committee	committee	NOUN
ihlr-16449	429	18	with	with	ADP
ihlr-16449	429	19	board	board	NOUN
ihlr-16449	429	20	-	-	PUNCT
ihlr-16449	429	21	delegated	delegate	VERB
ihlr-16449	429	22	powers	power	NOUN
ihlr-16449	429	23	who	who	PRON
ihlr-16449	429	24	has	have	VERB
ihlr-16449	429	25	a	a	DET
ihlr-16449	429	26	direct	direct	ADJ
ihlr-16449	429	27	or	or	CCONJ
ihlr-16449	429	28	indirect	indirect	ADJ
ihlr-16449	429	29	financial	financial	ADJ
ihlr-16449	429	30	interest	interest	NOUN
ihlr-16449	429	31	in	in	ADP
ihlr-16449	429	32	the	the	DET
ihlr-16449	429	33	organization	organization	NOUN
ihlr-16449	429	34	.	.	PUNCT
ihlr-16449	430	1	81	81	NUM
ihlr-16449	430	2	adoption	adoption	NOUN
ihlr-16449	430	3	of	of	ADP
ihlr-16449	430	4	the	the	DET
ihlr-16449	430	5	conflicts	conflict	NOUN
ihlr-16449	430	6	of	of	ADP
ihlr-16449	430	7	interest	interest	NOUN
ihlr-16449	430	8	policy	policy	NOUN
ihlr-16449	430	9	is	be	AUX
ihlr-16449	430	10	only	only	ADV
ihlr-16449	430	11	the	the	DET
ihlr-16449	430	12	first	first	ADJ
ihlr-16449	430	13	step	step	NOUN
ihlr-16449	430	14	for	for	ADP
ihlr-16449	430	15	the	the	DET
ihlr-16449	430	16	governing	govern	VERB
ihlr-16449	430	17	board	board	NOUN
ihlr-16449	430	18	.	.	PUNCT
ihlr-16449	431	1	the	the	DET
ihlr-16449	431	2	board	board	NOUN
ihlr-16449	431	3	must	must	AUX
ihlr-16449	431	4	then	then	ADV
ihlr-16449	431	5	develop	develop	VERB
ihlr-16449	431	6	a	a	DET
ihlr-16449	431	7	process	process	NOUN
ihlr-16449	431	8	for	for	ADP
ihlr-16449	431	9	evaluating	evaluate	VERB
ihlr-16449	431	10	disclosures	disclosure	NOUN
ihlr-16449	431	11	and	and	CCONJ
ihlr-16449	431	12	a	a	DET
ihlr-16449	431	13	procedure	procedure	NOUN
ihlr-16449	431	14	to	to	PART
ihlr-16449	431	15	deal	deal	VERB
ihlr-16449	431	16	with	with	ADP
ihlr-16449	431	17	conflicts	conflict	NOUN
ihlr-16449	431	18	.	.	PUNCT
ihlr-16449	432	1	the	the	DET
ihlr-16449	432	2	procedures	procedure	NOUN
ihlr-16449	432	3	should	should	AUX
ihlr-16449	432	4	include	include	VERB
ihlr-16449	432	5	minutes	minute	NOUN
ihlr-16449	432	6	of	of	ADP
ihlr-16449	432	7	meetings	meeting	NOUN
ihlr-16449	432	8	that	that	PRON
ihlr-16449	432	9	reflect	reflect	VERB
ihlr-16449	432	10	the	the	DET
ihlr-16449	432	11	board	board	NOUN
ihlr-16449	432	12	's	's	PART
ihlr-16449	432	13	understanding	understanding	NOUN
ihlr-16449	432	14	and	and	CCONJ
ihlr-16449	432	15	application	application	NOUN
ihlr-16449	432	16	of	of	ADP
ihlr-16449	432	17	the	the	DET
ihlr-16449	432	18	policy	policy	NOUN
ihlr-16449	432	19	and	and	CCONJ
ihlr-16449	432	20	its	its	PRON
ihlr-16449	432	21	relationship	relationship	NOUN
ihlr-16449	432	22	to	to	ADP
ihlr-16449	432	23	the	the	DET
ihlr-16449	432	24	organization	organization	NOUN
ihlr-16449	432	25	's	's	PART
ihlr-16449	432	26	charitable	charitable	ADJ
ihlr-16449	432	27	purpose.82	purpose.82	NOUN
ihlr-16449	432	28	v.	v.	ADP
ihlr-16449	432	29	reviewofrecentstateati'orneygenerallnitiatives	reviewofrecentstateati'orneygenerallnitiative	NOUN
ihlr-16449	432	30	as	as	ADP
ihlr-16449	432	31	questions	question	NOUN
ihlr-16449	432	32	about	about	ADP
ihlr-16449	432	33	"	"	PUNCT
ihlr-16449	432	34	corporate	corporate	ADJ
ihlr-16449	432	35	governance	governance	NOUN
ihlr-16449	432	36	"	"	PUNCT
ihlr-16449	432	37	escalate	escalate	NOUN
ihlr-16449	432	38	in	in	ADP
ihlr-16449	432	39	the	the	DET
ihlr-16449	432	40	for	for	ADP
ihlr-16449	432	41	-	-	PUNCT
ihlr-16449	432	42	profit	profit	NOUN
ihlr-16449	432	43	arena	arena	NOUN
ihlr-16449	432	44	,	,	PUNCT
ihlr-16449	432	45	state	state	NOUN
ihlr-16449	432	46	attorneys	attorney	NOUN
ihlr-16449	432	47	general	general	ADJ
ihlr-16449	432	48	are	be	AUX
ihlr-16449	432	49	taking	take	VERB
ihlr-16449	432	50	a	a	DET
ihlr-16449	432	51	closer	close	ADJ
ihlr-16449	432	52	look	look	NOUN
ihlr-16449	432	53	at	at	ADP
ihlr-16449	432	54	the	the	DET
ihlr-16449	432	55	way	way	NOUN
ihlr-16449	432	56	in	in	ADP
ihlr-16449	432	57	which	which	PRON
ihlr-16449	432	58	non­	non­	NOUN
ihlr-16449	432	59	profit	profit	NOUN
ihlr-16449	432	60	boards	board	NOUN
ihlr-16449	432	61	govern	govern	VERB
ihlr-16449	432	62	their	their	PRON
ihlr-16449	432	63	organizations	organization	NOUN
ihlr-16449	432	64	.	.	PUNCT
ihlr-16449	433	1	they	they	PRON
ihlr-16449	433	2	are	be	AUX
ihlr-16449	433	3	initiating	initiate	VERB
ihlr-16449	433	4	investigations	investigation	NOUN
ihlr-16449	433	5	,	,	PUNCT
ihlr-16449	433	6	filing	file	VERB
ihlr-16449	433	7	lawsuits	lawsuit	NOUN
ihlr-16449	433	8	,	,	PUNCT
ihlr-16449	433	9	and	and	CCONJ
ihlr-16449	433	10	lobbying	lobby	VERB
ihlr-16449	433	11	for	for	ADP
ihlr-16449	433	12	legislation	legislation	NOUN
ihlr-16449	433	13	to	to	PART
ihlr-16449	433	14	safeguard	safeguard	VERB
ihlr-16449	433	15	the	the	DET
ihlr-16449	433	16	interest	interest	NOUN
ihlr-16449	433	17	of	of	ADP
ihlr-16449	433	18	the	the	DET
ihlr-16449	433	19	communities	community	NOUN
ihlr-16449	433	20	that	that	PRON
ihlr-16449	433	21	nonprofits	nonprofit	NOUN
ihlr-16449	433	22	serve	serve	VERB
ihlr-16449	433	23	.	.	PUNCT
ihlr-16449	434	1	this	this	DET
ihlr-16449	434	2	activity	activity	NOUN
ihlr-16449	434	3	will	will	AUX
ihlr-16449	434	4	directly	directly	ADV
ihlr-16449	434	5	or	or	CCONJ
ihlr-16449	434	6	indirectly	indirectly	ADV
ihlr-16449	434	7	affect	affect	VERB
ihlr-16449	434	8	governance	governance	NOUN
ihlr-16449	434	9	issues	issue	NOUN
ihlr-16449	434	10	for	for	ADP
ihlr-16449	434	11	nonprofit	nonprofit	ADJ
ihlr-16449	434	12	organizations	organization	NOUN
ihlr-16449	434	13	in	in	ADP
ihlr-16449	434	14	every	every	DET
ihlr-16449	434	15	state	state	NOUN
ihlr-16449	434	16	.	.	PUNCT
ihlr-16449	435	1	a.	a.	PROPN
ihlr-16449	435	2	minnesota	minnesota	PROPN
ihlr-16449	435	3	:	:	PUNCT
ihlr-16449	435	4	allina	allina	PROPN
ihlr-16449	435	5	health	health	NOUN
ihlr-16449	435	6	system	system	NOUN
ihlr-16449	435	7	and	and	CCONJ
ihlr-16449	435	8	management	management	NOUN
ihlr-16449	435	9	excesses	excess	NOUN
ihlr-16449	435	10	minnesota	minnesota	PROPN
ihlr-16449	435	11	's	's	PART
ihlr-16449	435	12	attorney	attorney	NOUN
ihlr-16449	435	13	gene~	gene~	PROPN
ihlr-16449	435	14	mike	mike	PROPN
ihlr-16449	435	15	hatch	hatch	PROPN
ihlr-16449	435	16	,	,	PUNCT
ihlr-16449	435	17	initiated	initiate	VERB
ihlr-16449	435	18	an	an	DET
ihlr-16449	435	19	investigation	investigation	NOUN
ihlr-16449	435	20	against	against	ADP
ihlr-16449	435	21	his	his	PRON
ihlr-16449	435	22	state	state	NOUN
ihlr-16449	435	23	's	's	PART
ihlr-16449	435	24	largest	large	ADJ
ihlr-16449	435	25	healthcare	healthcare	NOUN
ihlr-16449	435	26	system	system	NOUN
ihlr-16449	435	27	,	,	PUNCT
ihlr-16449	435	28	allina	allina	PROPN
ihlr-16449	435	29	health	health	NOUN
ihlr-16449	435	30	system	system	NOUN
ihlr-16449	435	31	(	(	PUNCT
ihlr-16449	435	32	"	"	PUNCT
ihlr-16449	435	33	allina	allina	NOUN
ihlr-16449	435	34	"	"	PUNCT
ihlr-16449	435	35	)	)	PUNCT
ihlr-16449	435	36	,	,	PUNCT
ihlr-16449	435	37	in	in	ADP
ihlr-16449	435	38	2001	2001	NUM
ihlr-16449	435	39	.	.	PUNCT
ihlr-16449	436	1	subsequent	subsequent	ADJ
ihlr-16449	436	2	to	to	ADP
ihlr-16449	436	3	the	the	DET
ihlr-16449	436	4	investigation	investigation	NOUN
ihlr-16449	436	5	,	,	PUNCT
ihlr-16449	436	6	hatch	hatch	NOUN
ihlr-16449	436	7	raised	raise	VERB
ihlr-16449	436	8	various	various	ADJ
ihlr-16449	436	9	issues	issue	NOUN
ihlr-16449	436	10	with	with	ADP
ihlr-16449	436	11	respect	respect	NOUN
ihlr-16449	436	12	to	to	ADP
ihlr-16449	436	13	how	how	SCONJ
ihlr-16449	436	14	allina	allina	NOUN
ihlr-16449	436	15	and	and	CCONJ
ihlr-16449	436	16	its	its	PRON
ihlr-16449	436	17	hmo	hmo	PROPN
ihlr-16449	436	18	,	,	PUNCT
ihlr-16449	436	19	medica	medica	PROPN
ihlr-16449	436	20	,	,	PUNCT
ihlr-16449	436	21	both	both	DET
ihlr-16449	436	22	nonprofit	nonprofit	ADJ
ihlr-16449	436	23	companies	company	NOUN
ihlr-16449	436	24	,	,	PUNCT
ihlr-16449	436	25	managed	manage	VERB
ihlr-16449	436	26	certain	certain	ADJ
ihlr-16449	436	27	funds	fund	NOUN
ihlr-16449	436	28	.	.	PUNCT
ihlr-16449	437	1	specifically	specifically	ADV
ihlr-16449	437	2	,	,	PUNCT
ihlr-16449	437	3	hatch	hatch	NOUN
ihlr-16449	437	4	claimed	claim	VERB
ihlr-16449	437	5	that	that	SCONJ
ihlr-16449	437	6	as	as	ADV
ihlr-16449	437	7	much	much	ADV
ihlr-16449	437	8	as	as	ADP
ihlr-16449	437	9	forty­	forty­	NUM
ihlr-16449	437	10	seven	seven	NUM
ihlr-16449	437	11	percent	percent	NOUN
ihlr-16449	437	12	of	of	ADP
ihlr-16449	437	13	the	the	DET
ihlr-16449	437	14	health	health	NOUN
ihlr-16449	437	15	insurance	insurance	NOUN
ihlr-16449	437	16	premiums	premium	NOUN
ihlr-16449	437	17	paid	pay	VERB
ihlr-16449	437	18	to	to	ADP
ihlr-16449	437	19	medica	medica	PROPN
ihlr-16449	437	20	were	be	AUX
ihlr-16449	437	21	spent	spend	VERB
ihlr-16449	437	22	on	on	ADP
ihlr-16449	437	23	allina	allina	PROPN
ihlr-16449	437	24	's	's	PART
ihlr-16449	437	25	administration	administration	NOUN
ihlr-16449	437	26	rather	rather	ADV
ihlr-16449	437	27	than	than	ADP
ihlr-16449	437	28	on	on	ADP
ihlr-16449	437	29	medical	medical	ADJ
ihlr-16449	437	30	care	care	NOUN
ihlr-16449	437	31	for	for	SCONJ
ihlr-16449	437	32	its	its	PRON
ihlr-16449	437	33	members.83	members.83	ADJ
ihlr-16449	437	34	this	this	PRON
ihlr-16449	437	35	greatly	greatly	ADV
ihlr-16449	437	36	exceeded	exceed	VERB
ihlr-16449	437	37	the	the	DET
ihlr-16449	437	38	ten	ten	NUM
ihlr-16449	437	39	percent	percent	NOUN
ihlr-16449	437	40	that	that	PRON
ihlr-16449	437	41	medica	medica	PROPN
ihlr-16449	437	42	had	have	AUX
ihlr-16449	437	43	reported	report	VERB
ihlr-16449	437	44	.	.	PUNCT
ihlr-16449	438	1	84	84	NUM
ihlr-16449	438	2	hatch	hatch	NOUN
ihlr-16449	438	3	pointed	point	VERB
ihlr-16449	438	4	to	to	ADP
ihlr-16449	438	5	specific	specific	ADJ
ihlr-16449	438	6	expenditures	expenditure	NOUN
ihlr-16449	438	7	to	to	PART
ihlr-16449	438	8	support	support	VERB
ihlr-16449	438	9	his	his	PRON
ihlr-16449	438	10	allegations	allegation	NOUN
ihlr-16449	438	11	.	.	PUNCT
ihlr-16449	439	1	examples	example	NOUN
ihlr-16449	439	2	included	include	VERB
ihlr-16449	439	3	expensive	expensive	ADJ
ihlr-16449	439	4	outings	outing	NOUN
ihlr-16449	439	5	for	for	ADP
ihlr-16449	439	6	medica	medica	PROPN
ihlr-16449	439	7	employees	employee	NOUN
ihlr-16449	439	8	,	,	PUNCT
ihlr-16449	439	9	lavish	lavish	ADJ
ihlr-16449	439	10	company	company	NOUN
ihlr-16449	439	11	parties	party	NOUN
ihlr-16449	439	12	,	,	PUNCT
ihlr-16449	439	13	questionable	questionable	ADJ
ihlr-16449	439	14	executive	executive	ADJ
ihlr-16449	439	15	compensation	compensation	NOUN
ihlr-16449	439	16	,	,	PUNCT
ihlr-16449	439	17	and	and	CCONJ
ihlr-16449	439	18	hefty	hefty	ADJ
ihlr-16449	439	19	consultant	consultant	NOUN
ihlr-16449	439	20	fees	fee	NOUN
ihlr-16449	439	21	.	.	PUNCT
ihlr-16449	439	22	85	85	NUM
ihlr-16449	439	23	while	while	SCONJ
ihlr-16449	439	24	hatch	hatch	NOUN
ihlr-16449	439	25	acknowledged	acknowledge	VERB
ihlr-16449	439	26	that	that	SCONJ
ihlr-16449	439	27	these	these	DET
ihlr-16449	439	28	administrative	administrative	ADJ
ihlr-16449	439	29	costs	cost	NOUN
ihlr-16449	439	30	and	and	CCONJ
ihlr-16449	439	31	"	"	PUNCT
ihlr-16449	439	32	perks	perk	NOUN
ihlr-16449	439	33	"	"	PUNCT
ihlr-16449	439	34	were	be	AUX
ihlr-16449	439	35	not	not	PART
ihlr-16449	439	36	necessarily	necessarily	ADV
ihlr-16449	439	37	illegal	illegal	ADJ
ihlr-16449	439	38	,	,	PUNCT
ihlr-16449	439	39	he	he	PRON
ihlr-16449	439	40	stated	state	VERB
ihlr-16449	439	41	that	that	SCONJ
ihlr-16449	439	42	they	they	PRON
ihlr-16449	439	43	do	do	AUX
ihlr-16449	439	44	raise	raise	VERB
ihlr-16449	439	45	questions	question	NOUN
ihlr-16449	439	46	of	of	ADP
ihlr-16449	439	47	possible	possible	ADJ
ihlr-16449	439	48	mismanagement	mismanagement	NOUN
ihlr-16449	439	49	.	.	PUNCT
ihlr-16449	440	1	86	86	NUM
ihlr-16449	440	2	consequently	consequently	ADV
ihlr-16449	440	3	,	,	PUNCT
ihlr-16449	440	4	he	he	PRON
ihlr-16449	440	5	filed	file	VERB
ihlr-16449	440	6	a	a	DET
ihlr-16449	440	7	lawsuit	lawsuit	NOUN
ihlr-16449	440	8	against	against	ADP
ihlr-16449	440	9	allina	allina	NOUN
ihlr-16449	440	10	.	.	PROPN
ihlr-16449	441	1	81	81	NUM
ihlr-16449	441	2	.	.	PUNCT
ihlr-16449	442	1	a	a	DET
ihlr-16449	442	2	sample	sample	NOUN
ihlr-16449	442	3	conflict	conflict	NOUN
ihlr-16449	442	4	of	of	ADP
ihlr-16449	442	5	interest	interest	NOUN
ihlr-16449	442	6	policy	policy	NOUN
ihlr-16449	442	7	(	(	PUNCT
ihlr-16449	442	8	"	"	PUNCT
ihlr-16449	442	9	sample	sample	NOUN
ihlr-16449	442	10	policy	policy	NOUN
ihlr-16449	442	11	"	"	PUNCT
ihlr-16449	442	12	)	)	PUNCT
ihlr-16449	442	13	recommended	recommend	VERB
ihlr-16449	442	14	by	by	ADP
ihlr-16449	442	15	the	the	DET
ihlr-16449	442	16	irs	irs	PROPN
ihlr-16449	442	17	is	be	AUX
ihlr-16449	442	18	included	include	VERB
ihlr-16449	442	19	in	in	ADP
ihlr-16449	442	20	brauer	brauer	PROPN
ihlr-16449	442	21	&	&	CCONJ
ihlr-16449	442	22	kaiser	kaiser	PROPN
ihlr-16449	442	23	,	,	PUNCT
ihlr-16449	442	24	supra	supra	PROPN
ihlr-16449	442	25	note	note	PROPN
ihlr-16449	442	26	80	80	NUM
ihlr-16449	442	27	,	,	PUNCT
ihlr-16449	442	28	at	at	ADP
ihlr-16449	442	29	25	25	NUM
ihlr-16449	442	30	and	and	CCONJ
ihlr-16449	442	31	gitterman	gitterman	NOUN
ihlr-16449	442	32	&	&	CCONJ
ihlr-16449	442	33	friedlander	friedlander	PROPN
ihlr-16449	442	34	,	,	PUNCT
ihlr-16449	442	35	supra	supra	PROPN
ihlr-16449	442	36	note	note	NOUN
ihlr-16449	442	37	66	66	NUM
ihlr-16449	442	38	,	,	PUNCT
ihlr-16449	442	39	at30	at30	PROPN
ihlr-16449	442	40	.	.	PROPN
ihlr-16449	443	1	82	82	NUM
ihlr-16449	443	2	.	.	PUNCT
ihlr-16449	444	1	see	see	VERB
ihlr-16449	444	2	the	the	DET
ihlr-16449	444	3	sample	sample	NOUN
ihlr-16449	444	4	policy	policy	NOUN
ihlr-16449	444	5	discussed	discuss	VERB
ihlr-16449	444	6	,	,	PUNCT
ihlr-16449	444	7	supra	supra	PROPN
ihlr-16449	444	8	note	note	NOUN
ihlr-16449	444	9	81	81	NUM
ihlr-16449	444	10	.	.	PUNCT
ihlr-16449	444	11	83	83	NUM
ihlr-16449	444	12	.	.	PUNCT
ihlr-16449	445	1	attorney	attorney	PROPN
ihlr-16449	445	2	general	general	PROPN
ihlr-16449	445	3	files	files	PROPN
ihlr-16449	445	4	suitagainstallina	suitagainstallina	PROPN
ihlr-16449	445	5	,	,	PUNCT
ihlr-16449	445	6	minneapousstar	minneapousstar	NOUN
ihlr-16449	445	7	trib	trib	NOUN
ihlr-16449	445	8	.	.	PROPN
ihlr-16449	445	9	,	,	PUNCT
ihlr-16449	445	10	mar	mar	PROPN
ihlr-16449	445	11	.	.	PROPN
ihlr-16449	445	12	22,2001	22,2001	NUM
ihlr-16449	445	13	,	,	PUNCT
ihlr-16449	445	14	available	available	ADJ
ihlr-16449	445	15	at	at	ADP
ihlr-16449	445	16	http://thenationalcoalition.org/suitagainstailina.htm	http://thenationalcoalition.org/suitagainstailina.htm	PROPN
ihlr-16449	446	1	[	[	X
ihlr-16449	446	2	hereinafter	hereinafter	NOUN
ihlr-16449	446	3	attorney	attorney	NOUN
ihlr-16449	446	4	general	general	NOUN
ihlr-16449	446	5	]	]	X
ihlr-16449	446	6	.	.	PUNCT
ihlr-16449	447	1	84	84	NUM
ihlr-16449	447	2	.	.	PUNCT
ihlr-16449	448	1	/d	/d	INTJ
ihlr-16449	448	2	.	.	PUNCT
ihlr-16449	448	3	85	85	NUM
ihlr-16449	448	4	.	.	PUNCT
ihlr-16449	449	1	/d	/d	PUNCT
ihlr-16449	449	2	.	.	PUNCT
ihlr-16449	450	1	86	86	NUM
ihlr-16449	450	2	.	.	PUNCT
ihlr-16449	451	1	/d	/d	INTJ
ihlr-16449	451	2	.	.	PUNCT
ihlr-16449	452	1	2004	2004	NUM
ihlr-16449	452	2	]	]	PUNCT
ihlr-16449	453	1	healthcare	healthcare	NOUN
ihlr-16449	453	2	organizations	organization	NOUN
ihlr-16449	453	3	and	and	CCONJ
ihlr-16449	453	4	the	the	DET
ihlr-16449	453	5	impucations	impucation	NOUN
ihlr-16449	453	6	of	of	ADP
ihlr-16449	453	7	soxa	soxa	NOUN
ihlr-16449	453	8	193	193	NUM
ihlr-16449	453	9	allina	allina	NOUN
ihlr-16449	453	10	settled	settle	VERB
ihlr-16449	453	11	the	the	DET
ihlr-16449	453	12	lawsuit	lawsuit	NOUN
ihlr-16449	453	13	with	with	ADP
ihlr-16449	453	14	the	the	DET
ihlr-16449	453	15	attorney	attorney	NOUN
ihlr-16449	453	16	general	general	NOUN
ihlr-16449	453	17	at	at	ADP
ihlr-16449	453	18	the	the	DET
ihlr-16449	453	19	end	end	NOUN
ihlr-16449	453	20	of	of	ADP
ihlr-16449	453	21	2001	2001	NUM
ihlr-16449	453	22	.	.	PUNCT
ihlr-16449	454	1	as	as	ADP
ihlr-16449	454	2	a	a	DET
ihlr-16449	454	3	result	result	NOUN
ihlr-16449	454	4	,	,	PUNCT
ihlr-16449	454	5	the	the	DET
ihlr-16449	454	6	parties	party	NOUN
ihlr-16449	454	7	entered	enter	VERB
ihlr-16449	454	8	into	into	ADP
ihlr-16449	454	9	a	a	DET
ihlr-16449	454	10	memorandum	memorandum	NOUN
ihlr-16449	454	11	of	of	ADP
ihlr-16449	454	12	understanding	understanding	NOUN
ihlr-16449	454	13	,	,	PUNCT
ihlr-16449	454	14	which	which	PRON
ihlr-16449	454	15	placed	place	VERB
ihlr-16449	454	16	certain	certain	ADJ
ihlr-16449	454	17	restrictions	restriction	NOUN
ihlr-16449	454	18	on	on	ADP
ihlr-16449	454	19	expenses	expense	NOUN
ihlr-16449	454	20	,	,	PUNCT
ihlr-16449	454	21	executive	executive	ADJ
ihlr-16449	454	22	compensation	compensation	NOUN
ihlr-16449	454	23	,	,	PUNCT
ihlr-16449	454	24	third	third	ADJ
ihlr-16449	454	25	party	party	NOUN
ihlr-16449	454	26	contracts	contract	NOUN
ihlr-16449	454	27	,	,	PUNCT
ihlr-16449	454	28	relations	relation	NOUN
ihlr-16449	454	29	with	with	ADP
ihlr-16449	454	30	affiliates	affiliate	NOUN
ihlr-16449	454	31	,	,	PUNCT
ihlr-16449	454	32	and	and	CCONJ
ihlr-16449	454	33	the	the	DET
ihlr-16449	454	34	interaction	interaction	NOUN
ihlr-16449	454	35	between	between	ADP
ihlr-16449	454	36	the	the	DET
ihlr-16449	454	37	allina	allina	NOUN
ihlr-16449	454	38	and	and	CCONJ
ihlr-16449	454	39	medica	medica	PROPN
ihlr-16449	454	40	management.87	management.87	VERB
ihlr-16449	454	41	hatch	hatch	NOUN
ihlr-16449	454	42	's	's	PART
ihlr-16449	454	43	efforts	effort	NOUN
ihlr-16449	454	44	to	to	PART
ihlr-16449	454	45	protect	protect	VERB
ihlr-16449	454	46	the	the	DET
ihlr-16449	454	47	community	community	NOUN
ihlr-16449	454	48	did	do	AUX
ihlr-16449	454	49	not	not	PART
ihlr-16449	454	50	end	end	VERB
ihlr-16449	454	51	with	with	ADP
ihlr-16449	454	52	allina	allina	NOUN
ihlr-16449	454	53	.	.	PUNCT
ihlr-16449	455	1	as	as	SCONJ
ihlr-16449	455	2	he	he	PRON
ihlr-16449	455	3	also	also	ADV
ihlr-16449	455	4	initiated	initiate	VERB
ihlr-16449	455	5	investigations	investigation	NOUN
ihlr-16449	455	6	against	against	ADP
ihlr-16449	455	7	two	two	NUM
ihlr-16449	455	8	other	other	ADJ
ihlr-16449	455	9	large	large	ADJ
ihlr-16449	455	10	health	health	NOUN
ihlr-16449	455	11	plans	plan	NOUN
ihlr-16449	455	12	:	:	PUNCT
ihlr-16449	455	13	healthpartners	healthpartner	NOUN
ihlr-16449	455	14	and	and	CCONJ
ihlr-16449	455	15	blue	blue	PROPN
ihlr-16449	455	16	cross	cross	PROPN
ihlr-16449	455	17	and	and	CCONJ
ihlr-16449	455	18	blue	blue	ADJ
ihlr-16449	455	19	shield	shield	NOUN
ihlr-16449	455	20	of	of	ADP
ihlr-16449	455	21	minnesota	minnesota	PROPN
ihlr-16449	455	22	.	.	PUNCT
ihlr-16449	456	1	88	88	NUM
ihlr-16449	456	2	he	he	PRON
ihlr-16449	456	3	also	also	ADV
ihlr-16449	456	4	issued	issue	VERB
ihlr-16449	456	5	a	a	DET
ihlr-16449	456	6	memorandum	memorandum	NOUN
ihlr-16449	456	7	on	on	ADP
ihlr-16449	456	8	''	''	PUNCT
ihlr-16449	456	9	corporate	corporate	ADJ
ihlr-16449	456	10	responsibility	responsibility	NOUN
ihlr-16449	456	11	,	,	PUNCT
ihlr-16449	456	12	"	"	PUNCT
ihlr-16449	456	13	which	which	PRON
ihlr-16449	456	14	is	be	AUX
ihlr-16449	456	15	directed	direct	VERB
ihlr-16449	456	16	to	to	ADP
ihlr-16449	456	17	both	both	PRON
ihlr-16449	456	18	for	for	ADP
ihlr-16449	456	19	-	-	PUNCT
ihlr-16449	456	20	profits	profit	NOUN
ihlr-16449	456	21	and	and	CCONJ
ihlr-16449	456	22	nonprofits	nonprofit	NOUN
ihlr-16449	456	23	,	,	PUNCT
ihlr-16449	456	24	urging	urge	VERB
ihlr-16449	456	25	political	political	ADJ
ihlr-16449	456	26	leaders	leader	NOUN
ihlr-16449	456	27	to	to	PART
ihlr-16449	456	28	take	take	VERB
ihlr-16449	456	29	"	"	PUNCT
ihlr-16449	456	30	aggressive	aggressive	ADJ
ihlr-16449	456	31	action	action	NOUN
ihlr-16449	456	32	to	to	PART
ihlr-16449	456	33	stop	stop	VERB
ihlr-16449	456	34	the	the	DET
ihlr-16449	456	35	hemorrhaging	hemorrhaging	NOUN
ihlr-16449	456	36	of	of	ADP
ihlr-16449	456	37	our	our	PRON
ihlr-16449	456	38	corporate	corporate	ADJ
ihlr-16449	456	39	institutions	institution	NOUN
ihlr-16449	456	40	and	and	CCONJ
ihlr-16449	456	41	financial	financial	ADJ
ihlr-16449	456	42	markets	market	NOUN
ihlr-16449	456	43	.	.	PUNCT
ihlr-16449	457	1	"89	"89	PROPN
ihlr-16449	457	2	b.	b.	PROPN
ihlr-16449	457	3	north	north	PROPN
ihlr-16449	457	4	dakota	dakota	PROPN
ihlr-16449	457	5	:	:	PUNCT
ihlr-16449	457	6	banner	banner	NOUN
ihlr-16449	457	7	health	health	NOUN
ihlr-16449	457	8	system	system	NOUN
ihlr-16449	457	9	and	and	CCONJ
ihlr-16449	457	10	community	community	NOUN
ihlr-16449	457	11	assets	asset	NOUN
ihlr-16449	457	12	in	in	ADP
ihlr-16449	457	13	2002	2002	NUM
ihlr-16449	457	14	,	,	PUNCT
ihlr-16449	457	15	north	north	NOUN
ihlr-16449	457	16	dakota	dakota	PROPN
ihlr-16449	457	17	's	's	PART
ihlr-16449	457	18	attorney	attorney	NOUN
ihlr-16449	457	19	general	general	NOUN
ihlr-16449	457	20	,	,	PUNCT
ihlr-16449	457	21	wayne	wayne	PROPN
ihlr-16449	457	22	stenehjem	stenehjem	PROPN
ihlr-16449	457	23	,	,	PUNCT
ihlr-16449	457	24	filed	file	VERB
ihlr-16449	457	25	a	a	DET
ihlr-16449	457	26	lawsuit	lawsuit	NOUN
ihlr-16449	457	27	against	against	ADP
ihlr-16449	457	28	banner	banner	NOUN
ihlr-16449	457	29	health	health	NOUN
ihlr-16449	457	30	system	system	NOUN
ihlr-16449	457	31	(	(	PUNCT
ihlr-16449	457	32	"	"	PUNCT
ihlr-16449	457	33	banner	banner	NOUN
ihlr-16449	457	34	''	''	PUNCT
ihlr-16449	457	35	)	)	PUNCT
ihlr-16449	457	36	,	,	PUNCT
ihlr-16449	457	37	a	a	DET
ihlr-16449	457	38	charitable	charitable	ADJ
ihlr-16449	457	39	nonprofit	nonprofit	ADJ
ihlr-16449	457	40	organization	organization	NOUN
ihlr-16449	457	41	authorized	authorize	VERB
ihlr-16449	457	42	to	to	PART
ihlr-16449	457	43	do	do	VERB
ihlr-16449	457	44	business	business	NOUN
ihlr-16449	457	45	in	in	ADP
ihlr-16449	457	46	north	north	PROPN
ihlr-16449	457	47	dakota	dakota	PROPN
ihlr-16449	457	48	.	.	PUNCT
ihlr-16449	458	1	90	90	NUM
ihlr-16449	458	2	banner	banner	NOUN
ihlr-16449	458	3	had	have	AUX
ihlr-16449	458	4	operated	operate	VERB
ihlr-16449	458	5	five	five	NUM
ihlr-16449	458	6	nursing	nursing	NOUN
ihlr-16449	458	7	homes	home	NOUN
ihlr-16449	458	8	in	in	ADP
ihlr-16449	458	9	north	north	PROPN
ihlr-16449	458	10	dakota	dakota	PROPN
ihlr-16449	458	11	,	,	PUNCT
ihlr-16449	458	12	which	which	PRON
ihlr-16449	458	13	it	it	PRON
ihlr-16449	458	14	sold	sell	VERB
ihlr-16449	458	15	in	in	ADP
ihlr-16449	458	16	2001.91	2001.91	NUM
ihlr-16449	458	17	the	the	DET
ihlr-16449	458	18	litigation	litigation	NOUN
ihlr-16449	458	19	centered	center	VERB
ihlr-16449	458	20	around	around	ADP
ihlr-16449	458	21	banner	banner	NOUN
ihlr-16449	458	22	's	's	PART
ihlr-16449	458	23	removal	removal	NOUN
ihlr-16449	458	24	of	of	ADP
ihlr-16449	458	25	certain	certain	ADJ
ihlr-16449	458	26	assets	asset	NOUN
ihlr-16449	458	27	,	,	PUNCT
ihlr-16449	458	28	including	include	VERB
ihlr-16449	458	29	the	the	DET
ihlr-16449	458	30	funds	fund	NOUN
ihlr-16449	458	31	from	from	ADP
ihlr-16449	458	32	the	the	DET
ihlr-16449	458	33	sale	sale	NOUN
ihlr-16449	458	34	of	of	ADP
ihlr-16449	458	35	these	these	DET
ihlr-16449	458	36	facilities	facility	NOUN
ihlr-16449	458	37	,	,	PUNCT
ihlr-16449	458	38	from	from	ADP
ihlr-16449	458	39	north	north	PROPN
ihlr-16449	458	40	dakota	dakota	PROPN
ihlr-16449	458	41	for	for	ADP
ihlr-16449	458	42	use	use	NOUN
ihlr-16449	458	43	in	in	ADP
ihlr-16449	458	44	other	other	ADJ
ihlr-16449	458	45	states	state	NOUN
ihlr-16449	458	46	.	.	PUNCT
ihlr-16449	459	1	the	the	DET
ihlr-16449	459	2	attorney	attorney	NOUN
ihlr-16449	459	3	general	general	NOUN
ihlr-16449	459	4	maintained	maintain	VERB
ihlr-16449	459	5	that	that	SCONJ
ihlr-16449	459	6	this	this	DET
ihlr-16449	459	7	money	money	NOUN
ihlr-16449	459	8	belonged	belong	VERB
ihlr-16449	459	9	to	to	ADP
ihlr-16449	459	10	the	the	DET
ihlr-16449	459	11	north	north	NOUN
ihlr-16449	459	12	dakota	dakota	PROPN
ihlr-16449	459	13	communities	community	NOUN
ihlr-16449	459	14	in	in	ADP
ihlr-16449	459	15	which	which	PRON
ihlr-16449	459	16	the	the	DET
ihlr-16449	459	17	nursing	nursing	NOUN
ihlr-16449	459	18	homes	home	NOUN
ihlr-16449	459	19	had	have	AUX
ihlr-16449	459	20	operated	operate	VERB
ihlr-16449	459	21	.	.	PUNCT
ihlr-16449	460	1	92	92	NUM
ihlr-16449	460	2	throughout	throughout	ADP
ihlr-16449	460	3	the	the	DET
ihlr-16449	460	4	litigation	litigation	NOUN
ihlr-16449	460	5	,	,	PUNCT
ihlr-16449	460	6	the	the	DET
ihlr-16449	460	7	attorney	attorney	NOUN
ihlr-16449	460	8	general	general	NOUN
ihlr-16449	460	9	argued	argue	VERB
ihlr-16449	460	10	that	that	SCONJ
ihlr-16449	460	11	banner	banner	NOUN
ihlr-16449	460	12	,	,	PUNCT
ihlr-16449	460	13	as	as	ADP
ihlr-16449	460	14	a	a	DET
ihlr-16449	460	15	nonprofit	nonprofit	ADJ
ihlr-16449	460	16	organization	organization	NOUN
ihlr-16449	460	17	,	,	PUNCT
ihlr-16449	460	18	was	be	AUX
ihlr-16449	460	19	required	require	VERB
ihlr-16449	460	20	to	to	PART
ihlr-16449	460	21	hold	hold	VERB
ihlr-16449	460	22	these	these	DET
ihlr-16449	460	23	proceeds	proceed	NOUN
ihlr-16449	460	24	and	and	CCONJ
ihlr-16449	460	25	contri­	contri­	VERB
ihlr-16449	460	26	butions	bution	NOUN
ihlr-16449	460	27	in	in	ADP
ihlr-16449	460	28	a	a	DET
ihlr-16449	460	29	constructive	constructive	ADJ
ihlr-16449	460	30	trust	trust	NOUN
ihlr-16449	460	31	for	for	ADP
ihlr-16449	460	32	the	the	DET
ihlr-16449	460	33	benefit	benefit	NOUN
ihlr-16449	460	34	of	of	ADP
ihlr-16449	460	35	the	the	DET
ihlr-16449	460	36	community	community	NOUN
ihlr-16449	460	37	these	these	DET
ihlr-16449	460	38	entities	entity	NOUN
ihlr-16449	460	39	had	have	VERB
ihlr-16449	460	40	served.93	served.93	VERB
ihlr-16449	460	41	however	however	ADV
ihlr-16449	460	42	,	,	PUNCT
ihlr-16449	460	43	the	the	DET
ihlr-16449	460	44	district	district	NOUN
ihlr-16449	460	45	court	court	NOUN
ihlr-16449	460	46	dismissed	dismiss	VERB
ihlr-16449	460	47	the	the	DET
ihlr-16449	460	48	case	case	NOUN
ihlr-16449	460	49	,	,	PUNCT
ihlr-16449	460	50	stating	state	VERB
ihlr-16449	460	51	that	that	SCONJ
ihlr-16449	460	52	the	the	DET
ihlr-16449	460	53	attorney	attorney	NOUN
ihlr-16449	460	54	general	general	NOUN
ihlr-16449	460	55	had	have	AUX
ihlr-16449	460	56	failed	fail	VERB
ihlr-16449	460	57	to	to	PART
ihlr-16449	460	58	allege	allege	VERB
ihlr-16449	460	59	facts	fact	NOUN
ihlr-16449	460	60	to	to	PART
ihlr-16449	460	61	satisfy	satisfy	VERB
ihlr-16449	460	62	the	the	DET
ihlr-16449	460	63	elements	element	NOUN
ihlr-16449	460	64	necessary	necessary	ADJ
ihlr-16449	460	65	to	to	PART
ihlr-16449	460	66	impose	impose	VERB
ihlr-16449	460	67	a	a	DET
ihlr-16449	460	68	constructive	constructive	ADJ
ihlr-16449	460	69	trust.94	trust.94	NOUN
ihlr-16449	460	70	the	the	DET
ihlr-16449	460	71	attorney	attorney	NOUN
ihlr-16449	460	72	general	general	NOUN
ihlr-16449	460	73	appealed	appeal	VERB
ihlr-16449	460	74	the	the	DET
ihlr-16449	460	75	district	district	NOUN
ihlr-16449	460	76	court	court	NOUN
ihlr-16449	460	77	's	's	PART
ihlr-16449	460	78	decision	decision	NOUN
ihlr-16449	460	79	.	.	PUNCT
ihlr-16449	461	1	the	the	DET
ihlr-16449	461	2	attorney	attorney	NOUN
ihlr-16449	461	3	general	general	NOUN
ihlr-16449	461	4	's	's	PART
ihlr-16449	461	5	appeal	appeal	NOUN
ihlr-16449	461	6	,	,	PUNCT
ihlr-16449	461	7	as	as	ADV
ihlr-16449	461	8	well	well	ADV
ihlr-16449	461	9	as	as	ADP
ihlr-16449	461	10	litigation	litigation	NOUN
ihlr-16449	461	11	initiated	initiate	VERB
ihlr-16449	461	12	by	by	ADP
ihlr-16449	461	13	banner	banner	NOUN
ihlr-16449	461	14	in	in	ADP
ihlr-16449	461	15	federal	federal	ADJ
ihlr-16449	461	16	court	court	NOUN
ihlr-16449	461	17	,	,	PUNCT
ihlr-16449	461	18	remained	remain	VERB
ihlr-16449	461	19	open	open	ADJ
ihlr-16449	461	20	until	until	ADP
ihlr-16449	461	21	recently	recently	ADV
ihlr-16449	461	22	,	,	PUNCT
ihlr-16449	461	23	when	when	SCONJ
ihlr-16449	461	24	the	the	DET
ihlr-16449	461	25	parties	party	NOUN
ihlr-16449	461	26	87	87	NUM
ihlr-16449	461	27	.	.	PUNCT
ihlr-16449	461	28	memorandum	memorandum	NOUN
ihlr-16449	461	29	of	of	ADP
ihlr-16449	461	30	understanding	understanding	NOUN
ihlr-16449	461	31	between	between	ADP
ihlr-16449	461	32	allina	allina	NOUN
ihlr-16449	461	33	and	and	CCONJ
ihlr-16449	461	34	the	the	DET
ihlr-16449	461	35	minnesota	minnesota	PROPN
ihlr-16449	461	36	office	office	NOUN
ihlr-16449	461	37	of	of	ADP
ihlr-16449	461	38	the	the	DET
ihlr-16449	461	39	attorney	attorney	NOUN
ihlr-16449	461	40	general	general	NOUN
ihlr-16449	461	41	,	,	PUNCT
ihlr-16449	461	42	at	at	ADP
ihlr-16449	461	43	http://www.ag.state.mn.us/consumer/pdf/allina/memunder.pdf	http://www.ag.state.mn.us/consumer/pdf/allina/memunder.pdf	PROPN
ihlr-16449	461	44	(	(	PUNCT
ihlr-16449	461	45	last	last	ADJ
ihlr-16449	461	46	visited	visit	VERB
ihlr-16449	461	47	feb	feb	PROPN
ihlr-16449	461	48	.	.	PROPN
ihlr-16449	461	49	25	25	NUM
ihlr-16449	461	50	,	,	PUNCT
ihlr-16449	461	51	2004	2004	NUM
ihlr-16449	461	52	)	)	PUNCT
ihlr-16449	461	53	.	.	PUNCT
ihlr-16449	462	1	88	88	NUM
ihlr-16449	462	2	.	.	PUNCT
ihlr-16449	462	3	attorney	attorney	NOUN
ihlr-16449	462	4	general	general	NOUN
ihlr-16449	462	5	,	,	PUNCT
ihlr-16449	462	6	supra	supra	PROPN
ihlr-16449	462	7	note	note	NOUN
ihlr-16449	462	8	83	83	NUM
ihlr-16449	462	9	.	.	SYM
ihlr-16449	462	10	89	89	NUM
ihlr-16449	462	11	.	.	PUNCT
ihlr-16449	463	1	office	office	NOUN
ihlr-16449	463	2	of	of	ADP
ihlr-16449	463	3	minn	minn	PROPN
ihlr-16449	463	4	.	.	PUNCT
ihlr-16449	464	1	ati'y	ati'y	PROPN
ihlr-16449	464	2	gen	gen	PROPN
ihlr-16449	464	3	.	.	PROPN
ihlr-16449	464	4	mike	mike	PROPN
ihlr-16449	464	5	hatch	hatch	PROPN
ihlr-16449	464	6	,	,	PUNCT
ihlr-16449	464	7	corporate	corporate	ADJ
ihlr-16449	464	8	responsibility	responsibility	NOUN
ihlr-16449	464	9	,	,	PUNCT
ihlr-16449	464	10	at	at	ADP
ihlr-16449	464	11	http://www.ag.state.mn.uslpdf/corporate_responsibiities_report.pdf	http://www.ag.state.mn.uslpdf/corporate_responsibiities_report.pdf	NOUN
ihlr-16449	464	12	(	(	PUNCT
ihlr-16449	464	13	last	last	ADJ
ihlr-16449	464	14	visited	visit	VERB
ihlr-16449	464	15	feb	feb	PROPN
ihlr-16449	464	16	.	.	PROPN
ihlr-16449	464	17	25	25	NUM
ihlr-16449	464	18	,	,	PUNCT
ihlr-16449	464	19	2004	2004	NUM
ihlr-16449	464	20	)	)	PUNCT
ihlr-16449	464	21	.	.	PUNCT
ihlr-16449	465	1	90	90	NUM
ihlr-16449	465	2	.	.	PUNCT
ihlr-16449	465	3	banner	banner	NOUN
ihlr-16449	465	4	health	health	NOUN
ihlr-16449	465	5	system	system	NOUN
ihlr-16449	465	6	,	,	PUNCT
ihlr-16449	465	7	north	north	PROPN
ihlr-16449	465	8	dakota	dakota	PROPN
ihlr-16449	465	9	ag	ag	PROPN
ihlr-16449	465	10	settle	settle	VERB
ihlr-16449	465	11	claims	claim	NOUN
ihlr-16449	465	12	over	over	ADP
ihlr-16449	465	13	charitable	charitable	ADJ
ihlr-16449	465	14	assets	asset	NOUN
ihlr-16449	465	15	,	,	PUNCT
ihlr-16449	465	16	12	12	NUM
ihlr-16449	465	17	health	health	PROPN
ihlr-16449	465	18	l.	l.	PROPN
ihlr-16449	465	19	rep	rep	PROPN
ihlr-16449	465	20	.	.	PROPN
ihlr-16449	465	21	(	(	PUNCT
ihlr-16449	465	22	bna	bna	PROPN
ihlr-16449	465	23	)	)	PUNCT
ihlr-16449	465	24	1903	1903	NUM
ihlr-16449	465	25	(	(	PUNCT
ihlr-16449	465	26	dec	dec	PROPN
ihlr-16449	465	27	.	.	PROPN
ihlr-16449	465	28	18	18	NUM
ihlr-16449	465	29	,	,	PUNCT
ihlr-16449	465	30	2003	2003	NUM
ihlr-16449	465	31	)	)	PUNCT
ihlr-16449	466	1	[	[	X
ihlr-16449	466	2	hereinafter	hereinafter	NOUN
ihlr-16449	466	3	banner	banner	NOUN
ihlr-16449	466	4	health	health	NOUN
ihlr-16449	466	5	system	system	NOUN
ihlr-16449	466	6	]	]	PUNCT
ihlr-16449	466	7	.	.	PUNCT
ihlr-16449	467	1	91	91	NUM
ihlr-16449	467	2	.	.	PUNCT
ihlr-16449	468	1	/d	/d	INTJ
ihlr-16449	468	2	.	.	PUNCT
ihlr-16449	469	1	92	92	NUM
ihlr-16449	469	2	.	.	PUNCT
ihlr-16449	470	1	/d	/d	INTJ
ihlr-16449	470	2	.	.	PUNCT
ihlr-16449	471	1	93	93	NUM
ihlr-16449	471	2	.	.	PUNCT
ihlr-16449	472	1	see	see	VERB
ihlr-16449	472	2	banner	banner	NOUN
ihlr-16449	472	3	health	health	PROPN
ihlr-16449	472	4	sys	sys	PROPN
ihlr-16449	472	5	.	.	PUNCT
ihlr-16449	473	1	v.	v.	ADP
ihlr-16449	473	2	stenebjem	stenebjem	NOUN
ihlr-16449	473	3	,	,	PUNCT
ihlr-16449	473	4	no	no	INTJ
ihlr-16449	473	5	.	.	PUNCT
ihlr-16449	473	6	a3	a3	PROPN
ihlr-16449	473	7	-	-	PUNCT
ihlr-16449	473	8	02	02	NUM
ihlr-16449	473	9	-	-	PUNCT
ihlr-16449	473	10	121	121	NUM
ihlr-16449	473	11	,	,	PUNCT
ihlr-16449	473	12	2003	2003	NUM
ihlr-16449	473	13	u.s	u.s	PROPN
ihlr-16449	473	14	.	.	PROPN
ihlr-16449	473	15	dist	dist	PROPN
ihlr-16449	473	16	.	.	PUNCT
ihlr-16449	474	1	lexis	lexis	PROPN
ihlr-16449	474	2	2702	2702	NUM
ihlr-16449	474	3	,	,	PUNCT
ihlr-16449	474	4	at	at	ADP
ihlr-16449	474	5	*	*	NOUN
ihlr-16449	474	6	2	2	NUM
ihlr-16449	474	7	(	(	PUNCT
ihlr-16449	474	8	d.n.d	d.n.d	NOUN
ihlr-16449	474	9	.	.	PUNCT
ihlr-16449	475	1	feb	feb	PROPN
ihlr-16449	475	2	.	.	PROPN
ihlr-16449	475	3	25	25	NUM
ihlr-16449	475	4	,	,	PUNCT
ihlr-16449	475	5	2003	2003	NUM
ihlr-16449	475	6	)	)	PUNCT
ihlr-16449	475	7	.	.	PUNCT
ihlr-16449	476	1	94	94	X
ihlr-16449	476	2	.	.	PUNCT
ihlr-16449	477	1	/d	/d	PUNCT
ihlr-16449	477	2	.	.	PUNCT
ihlr-16449	478	1	194	194	NUM
ihlr-16449	478	2	indiana	indiana	PROPN
ihlr-16449	478	3	health	health	PROPN
ihlr-16449	478	4	law	law	PROPN
ihlr-16449	478	5	review	review	NOUN
ihlr-16449	479	1	[	[	X
ihlr-16449	479	2	vol	vol	NOUN
ihlr-16449	479	3	.	.	PUNCT
ihlr-16449	480	1	1:175	1:175	PRON
ihlr-16449	480	2	agreed	agree	VERB
ihlr-16449	480	3	to	to	PART
ihlr-16449	480	4	settle	settle	VERB
ihlr-16449	480	5	for	for	ADP
ihlr-16449	480	6	one	one	NUM
ihlr-16449	480	7	million	million	NUM
ihlr-16449	480	8	dollars	dollar	NOUN
ihlr-16449	480	9	,	,	PUNCT
ihlr-16449	480	10	contingent	contingent	ADJ
ihlr-16449	480	11	upon	upon	SCONJ
ihlr-16449	480	12	both	both	DET
ihlr-16449	480	13	parties	party	NOUN
ihlr-16449	480	14	dismiss­	dismiss­	VERB
ihlr-16449	480	15	ing	e	VERB
ihlr-16449	480	16	all	all	PRON
ihlr-16449	480	17	pending	pende	VERB
ihlr-16449	480	18	litigation.95	litigation.95	PROPN
ihlr-16449	480	19	c.	c.	PROPN
ihlr-16449	480	20	new	new	PROPN
ihlr-16449	480	21	hampshire	hampshire	PROPN
ihlr-16449	480	22	:	:	PUNCT
ihlr-16449	480	23	community	community	NOUN
ihlr-16449	480	24	benefits	benefit	NOUN
ihlr-16449	480	25	statute	statute	PROPN
ihlr-16449	480	26	various	various	ADJ
ihlr-16449	480	27	states	state	NOUN
ihlr-16449	480	28	have	have	AUX
ihlr-16449	480	29	enacted	enact	VERB
ihlr-16449	480	30	community	community	NOUN
ihlr-16449	480	31	benefits	benefit	NOUN
ihlr-16449	480	32	legislation	legislation	NOUN
ihlr-16449	480	33	that	that	PRON
ihlr-16449	480	34	requires	require	VERB
ihlr-16449	480	35	nonprofit	nonprofit	ADJ
ihlr-16449	480	36	hospitals	hospital	NOUN
ihlr-16449	480	37	to	to	PART
ihlr-16449	480	38	publicly	publicly	ADV
ihlr-16449	480	39	disclose	disclose	VERB
ihlr-16449	480	40	what	what	PRON
ihlr-16449	480	41	community	community	NOUN
ihlr-16449	480	42	benefits	benefit	NOUN
ihlr-16449	480	43	and	and	CCONJ
ihlr-16449	480	44	services	service	NOUN
ihlr-16449	480	45	they	they	PRON
ihlr-16449	480	46	are	be	AUX
ihlr-16449	480	47	providing	provide	VERB
ihlr-16449	480	48	in	in	ADP
ihlr-16449	480	49	exchange	exchange	NOUN
ihlr-16449	480	50	for	for	ADP
ihlr-16449	480	51	their	their	PRON
ihlr-16449	480	52	tax	tax	NOUN
ihlr-16449	480	53	-	-	PUNCT
ihlr-16449	480	54	exempt	exempt	ADJ
ihlr-16449	480	55	status.96	status.96	NOUN
ihlr-16449	480	56	many	many	ADJ
ihlr-16449	480	57	states97	states97	VERB
ihlr-16449	480	58	with	with	ADP
ihlr-16449	480	59	this	this	DET
ihlr-16449	480	60	type	type	NOUN
ihlr-16449	480	61	of	of	ADP
ihlr-16449	480	62	legislation	legislation	NOUN
ihlr-16449	480	63	require	require	VERB
ihlr-16449	480	64	the	the	DET
ihlr-16449	480	65	nonprofit	nonprofit	ADJ
ihlr-16449	480	66	hospital	hospital	NOUN
ihlr-16449	480	67	to	to	PART
ihlr-16449	480	68	annually	annually	ADV
ihlr-16449	480	69	file	file	VERB
ihlr-16449	480	70	a	a	DET
ihlr-16449	480	71	report	report	NOUN
ihlr-16449	480	72	with	with	ADP
ihlr-16449	480	73	the	the	DET
ihlr-16449	480	74	state	state	NOUN
ihlr-16449	480	75	attorney	attorney	NOUN
ihlr-16449	480	76	general	general	NOUN
ihlr-16449	480	77	's	's	PART
ihlr-16449	480	78	office	office	NOUN
ihlr-16449	480	79	or	or	CCONJ
ihlr-16449	480	80	the	the	DET
ihlr-16449	480	81	state	state	NOUN
ihlr-16449	480	82	department	department	PROPN
ihlr-16449	480	83	of	of	ADP
ihlr-16449	480	84	health	health	NOUN
ihlr-16449	480	85	regarding	regard	VERB
ihlr-16449	480	86	the	the	DET
ihlr-16449	480	87	level	level	NOUN
ihlr-16449	480	88	of	of	ADP
ihlr-16449	480	89	benefit	benefit	NOUN
ihlr-16449	480	90	the	the	DET
ihlr-16449	480	91	nonprofit	nonprofit	NOUN
ihlr-16449	480	92	provides	provide	VERB
ihlr-16449	480	93	to	to	ADP
ihlr-16449	480	94	the	the	DET
ihlr-16449	480	95	community	community	NOUN
ihlr-16449	480	96	it	it	PRON
ihlr-16449	480	97	serves.98	serves.98	VERB
ihlr-16449	480	98	new	new	PROPN
ihlr-16449	480	99	hampshire	hampshire	PROPN
ihlr-16449	480	100	's	's	PART
ihlr-16449	480	101	community	community	NOUN
ihlr-16449	480	102	benefits	benefit	NOUN
ihlr-16449	480	103	statute	statute	PROPN
ihlr-16449	480	104	(	(	PUNCT
ihlr-16449	480	105	n.h	n.h	PROPN
ihlr-16449	480	106	.	.	PROPN
ihlr-16449	480	107	rev	rev	PROPN
ihlr-16449	480	108	.	.	PROPN
ihlr-16449	480	109	stat	stat	PROPN
ihlr-16449	480	110	.	.	PUNCT
ihlr-16449	481	1	ann	ann	PROPN
ihlr-16449	481	2	.	.	PUNCT
ihlr-16449	482	1	§	§	PROPN
ihlr-16449	482	2	§	§	PROPN
ihlr-16449	482	3	7:32	7:32	PROPN
ihlr-16449	482	4	-	-	PUNCT
ihlr-16449	482	5	c	c	NOUN
ihlr-16449	482	6	to	to	ADP
ihlr-16449	482	7	7:32	7:32	NUM
ihlr-16449	482	8	-	-	SYM
ihlr-16449	482	9	1	1	NUM
ihlr-16449	482	10	(	(	PUNCT
ihlr-16449	482	11	1999	1999	NUM
ihlr-16449	482	12	)	)	PUNCT
ihlr-16449	482	13	)	)	PUNCT
ihlr-16449	482	14	is	be	AUX
ihlr-16449	482	15	the	the	DET
ihlr-16449	482	16	most	most	ADV
ihlr-16449	482	17	extensive	extensive	ADJ
ihlr-16449	482	18	in	in	ADP
ihlr-16449	482	19	scope	scope	NOUN
ihlr-16449	482	20	,	,	PUNCT
ihlr-16449	482	21	extending	extend	VERB
ihlr-16449	482	22	not	not	PART
ihlr-16449	482	23	only	only	ADV
ihlr-16449	482	24	to	to	ADP
ihlr-16449	482	25	nonprofit	nonprofit	ADJ
ihlr-16449	482	26	hospitals	hospital	NOUN
ihlr-16449	482	27	but	but	CCONJ
ihlr-16449	482	28	also	also	ADV
ihlr-16449	482	29	to	to	ADP
ihlr-16449	482	30	''	''	PUNCT
ihlr-16449	482	31	healthcare	healthcare	VERB
ihlr-16449	482	32	charitable	charitable	ADJ
ihlr-16449	482	33	trusts	trust	NOUN
ihlr-16449	482	34	,	,	PUNCT
ihlr-16449	482	35	"	"	PUNCT
ihlr-16449	482	36	including	include	VERB
ihlr-16449	482	37	community	community	NOUN
ihlr-16449	482	38	health	health	NOUN
ihlr-16449	482	39	centers	center	NOUN
ihlr-16449	482	40	and	and	CCONJ
ihlr-16449	482	41	visiting	visit	VERB
ihlr-16449	482	42	nurses	nurse	NOUN
ihlr-16449	482	43	associations	association	NOUN
ihlr-16449	482	44	.	.	PUNCT
ihlr-16449	483	1	99	99	NUM
ihlr-16449	483	2	the	the	DET
ihlr-16449	483	3	framework	framework	NOUN
ihlr-16449	483	4	of	of	ADP
ihlr-16449	483	5	the	the	DET
ihlr-16449	483	6	new	new	PROPN
ihlr-16449	483	7	hampshire	hampshire	PROPN
ihlr-16449	483	8	legislation	legislation	NOUN
ihlr-16449	483	9	is	be	AUX
ihlr-16449	483	10	structured	structure	VERB
ihlr-16449	483	11	around	around	ADP
ihlr-16449	483	12	three	three	NUM
ihlr-16449	483	13	themes	theme	NOUN
ihlr-16449	483	14	:	:	PUNCT
ihlr-16449	483	15	(	(	PUNCT
ihlr-16449	483	16	1	1	X
ihlr-16449	483	17	)	)	PUNCT
ihlr-16449	483	18	public	public	ADJ
ihlr-16449	483	19	accountability	accountability	NOUN
ihlr-16449	483	20	,	,	PUNCT
ihlr-16449	483	21	(	(	PUNCT
ihlr-16449	483	22	2	2	X
ihlr-16449	483	23	)	)	PUNCT
ihlr-16449	483	24	community	community	NOUN
ihlr-16449	483	25	involvement	involvement	NOUN
ihlr-16449	483	26	,	,	PUNCT
ihlr-16449	483	27	and	and	CCONJ
ihlr-16449	483	28	(	(	PUNCT
ihlr-16449	483	29	3	3	X
ihlr-16449	483	30	)	)	PUNCT
ihlr-16449	483	31	collaboration	collaboration	NOUN
ihlr-16449	483	32	among	among	ADP
ihlr-16449	483	33	charitable	charitable	ADJ
ihlr-16449	483	34	entities.100	entities.100	NOUN
ihlr-16449	483	35	the	the	DET
ihlr-16449	483	36	notion	notion	NOUN
ihlr-16449	483	37	of	of	ADP
ihlr-16449	483	38	public	public	ADJ
ihlr-16449	483	39	accountability	accountability	NOUN
ihlr-16449	483	40	is	be	AUX
ihlr-16449	483	41	addressed	address	VERB
ihlr-16449	483	42	in	in	ADP
ihlr-16449	483	43	the	the	DET
ihlr-16449	483	44	legislation	legislation	NOUN
ihlr-16449	483	45	by	by	ADP
ihlr-16449	483	46	placing	place	VERB
ihlr-16449	483	47	a	a	DET
ihlr-16449	483	48	reporting	reporting	NOUN
ihlr-16449	483	49	duty	duty	NOUN
ihlr-16449	483	50	upon§	upon§	PROPN
ihlr-16449	483	51	501(c)(3	501(c)(3	NOUN
ihlr-16449	483	52	)	)	PUNCT
ihlr-16449	483	53	entities	entity	NOUN
ihlr-16449	483	54	,	,	PUNCT
ihlr-16449	483	55	requiring	require	VERB
ihlr-16449	483	56	them	they	PRON
ihlr-16449	483	57	to	to	PART
ihlr-16449	483	58	file	file	VERB
ihlr-16449	483	59	an	an	DET
ihlr-16449	483	60	annual	annual	ADJ
ihlr-16449	483	61	community	community	NOUN
ihlr-16449	483	62	benefits	benefit	NOUN
ihlr-16449	483	63	report	report	NOUN
ihlr-16449	483	64	with	with	ADP
ihlr-16449	483	65	the	the	DET
ihlr-16449	483	66	attorney	attorney	NOUN
ihlr-16449	483	67	general.101	general.101	PROPN
ihlr-16449	483	68	since	since	SCONJ
ihlr-16449	483	69	the	the	DET
ihlr-16449	483	70	effective	effective	ADJ
ihlr-16449	483	71	date	date	NOUN
ihlr-16449	483	72	of	of	ADP
ihlr-16449	483	73	the	the	DET
ihlr-16449	483	74	legislation	legislation	NOUN
ihlr-16449	483	75	,	,	PUNCT
ihlr-16449	483	76	the	the	DET
ihlr-16449	483	77	new	new	PROPN
ihlr-16449	483	78	hampshire	hampshire	PROPN
ihlr-16449	483	79	attorney	attorney	PROPN
ihlr-16449	483	80	general	general	PROPN
ihlr-16449	483	81	has	have	AUX
ihlr-16449	483	82	been	be	AUX
ihlr-16449	483	83	reviewing	review	VERB
ihlr-16449	483	84	these	these	DET
ihlr-16449	483	85	reports	report	NOUN
ihlr-16449	483	86	in	in	ADP
ihlr-16449	483	87	an	an	DET
ihlr-16449	483	88	attempt	attempt	NOUN
ihlr-16449	483	89	to	to	PART
ihlr-16449	483	90	provide	provide	VERB
ihlr-16449	483	91	nonprofits	nonprofit	NOUN
ihlr-16449	483	92	with	with	ADP
ihlr-16449	483	93	''	''	PUNCT
ihlr-16449	483	94	best	good	ADJ
ihlr-16449	483	95	practices	practice	NOUN
ihlr-16449	483	96	.	.	PUNCT
ihlr-16449	484	1	"	"	PUNCT
ihlr-16449	484	2	102	102	NUM
ihlr-16449	484	3	.	.	PUNCT
ihlr-16449	485	1	the	the	DET
ihlr-16449	485	2	community	community	NOUN
ihlr-16449	485	3	involvement	involvement	NOUN
ihlr-16449	485	4	element	element	NOUN
ihlr-16449	485	5	requires	require	VERB
ihlr-16449	485	6	the	the	DET
ihlr-16449	485	7	nonprofit	nonprofit	ADJ
ihlr-16449	485	8	hospital	hospital	NOUN
ihlr-16449	485	9	to	to	PART
ihlr-16449	485	10	obtain	obtain	VERB
ihlr-16449	485	11	community	community	NOUN
ihlr-16449	485	12	input	input	NOUN
ihlr-16449	485	13	in	in	ADP
ihlr-16449	485	14	determining	determine	VERB
ihlr-16449	485	15	the	the	DET
ihlr-16449	485	16	community	community	NOUN
ihlr-16449	485	17	's	's	PART
ihlr-16449	485	18	needs.103	needs.103	NUM
ihlr-16449	485	19	this	this	PRON
ihlr-16449	485	20	in95	in95	PROPN
ihlr-16449	485	21	.	.	PROPN
ihlr-16449	485	22	see	see	VERB
ihlr-16449	485	23	banner	banner	NOUN
ihlr-16449	485	24	health	health	NOUN
ihlr-16449	485	25	system	system	NOUN
ihlr-16449	485	26	,	,	PUNCT
ihlr-16449	485	27	supra	supra	PROPN
ihlr-16449	485	28	note	note	NOUN
ihlr-16449	485	29	90	90	NUM
ihlr-16449	485	30	,	,	PUNCT
ihlr-16449	485	31	at	at	ADP
ihlr-16449	485	32	1903	1903	NUM
ihlr-16449	485	33	.	.	PUNCT
ihlr-16449	486	1	utigation	utigation	NOUN
ihlr-16449	486	2	involving	involve	VERB
ihlr-16449	486	3	the	the	DET
ihlr-16449	486	4	sale	sale	NOUN
ihlr-16449	486	5	of	of	ADP
ihlr-16449	486	6	banner	banner	NOUN
ihlr-16449	486	7	assets	asset	NOUN
ihlr-16449	486	8	in	in	ADP
ihlr-16449	486	9	south	south	PROPN
ihlr-16449	486	10	dakota	dakota	PROPN
ihlr-16449	486	11	and	and	CCONJ
ihlr-16449	486	12	issues	issue	NOUN
ihlr-16449	486	13	similar	similar	ADJ
ihlr-16449	486	14	to	to	ADP
ihlr-16449	486	15	those	those	PRON
ihlr-16449	486	16	raised	raise	VERB
ihlr-16449	486	17	in	in	ADP
ihlr-16449	486	18	the	the	DET
ihlr-16449	486	19	north	north	NOUN
ihlr-16449	486	20	dakota	dakota	PROPN
ihlr-16449	486	21	litigation	litigation	NOUN
ihlr-16449	486	22	is	be	AUX
ihlr-16449	486	23	still	still	ADV
ihlr-16449	486	24	pending	pende	VERB
ihlr-16449	486	25	in	in	ADP
ihlr-16449	486	26	both	both	DET
ihlr-16449	486	27	south	south	PROPN
ihlr-16449	486	28	dakota	dakota	PROPN
ihlr-16449	486	29	state	state	NOUN
ihlr-16449	486	30	and	and	CCONJ
ihlr-16449	486	31	federal	federal	ADJ
ihlr-16449	486	32	courts	court	NOUN
ihlr-16449	486	33	.	.	PUNCT
ihlr-16449	487	1	i	i	PRON
ihlr-16449	487	2	d.	d.	PROPN
ihlr-16449	487	3	96	96	NUM
ihlr-16449	487	4	.	.	PUNCT
ihlr-16449	488	1	michael	michael	PROPN
ihlr-16449	488	2	w.peregrine&jamesr	w.peregrine&jamesr	PROPN
ihlr-16449	488	3	.	.	PUNCT
ihlr-16449	489	1	schwartz	schwartz	PROPN
ihlr-16449	489	2	,	,	PUNCT
ihlr-16449	489	3	theappucationofnonprofit	theappucationofnonprofit	NOUN
ihlr-16449	489	4	corporation	corporation	NOUN
ihlr-16449	489	5	law	law	NOUN
ihlr-16449	489	6	to	to	ADP
ihlr-16449	489	7	healthcare	healthcare	NOUN
ihlr-16449	489	8	organizations	organization	NOUN
ihlr-16449	489	9	53	53	NUM
ihlr-16449	489	10	(	(	PUNCT
ihlr-16449	489	11	am	be	AUX
ihlr-16449	489	12	.	.	PUNCT
ihlr-16449	490	1	health	health	NOUN
ihlr-16449	490	2	lawyers	lawyer	NOUN
ihlr-16449	490	3	ass'n	ass'n	ADP
ihlr-16449	490	4	2002	2002	NUM
ihlr-16449	490	5	)	)	PUNCT
ihlr-16449	490	6	.	.	PUNCT
ihlr-16449	491	1	97	97	NUM
ihlr-16449	491	2	.	.	PUNCT
ihlr-16449	492	1	the	the	DET
ihlr-16449	492	2	states	state	NOUN
ihlr-16449	492	3	that	that	PRON
ihlr-16449	492	4	have	have	VERB
ihlr-16449	492	5	this	this	DET
ihlr-16449	492	6	type	type	NOUN
ihlr-16449	492	7	of	of	ADP
ihlr-16449	492	8	public	public	ADJ
ihlr-16449	492	9	disclosure	disclosure	NOUN
ihlr-16449	492	10	requirement	requirement	NOUN
ihlr-16449	492	11	include	include	VERB
ihlr-16449	492	12	california	california	PROPN
ihlr-16449	492	13	,	,	PUNCT
ihlr-16449	492	14	georgia	georgia	PROPN
ihlr-16449	492	15	,	,	PUNCT
ihlr-16449	492	16	idaho	idaho	PROPN
ihlr-16449	492	17	,	,	PUNCT
ihlr-16449	492	18	indiana	indiana	PROPN
ihlr-16449	492	19	,	,	PUNCT
ihlr-16449	492	20	minnesota	minnesota	PROPN
ihlr-16449	492	21	,	,	PUNCT
ihlr-16449	492	22	new	new	PROPN
ihlr-16449	492	23	hampshire	hampshire	PROPN
ihlr-16449	492	24	,	,	PUNCT
ihlr-16449	492	25	new	new	ADJ
ihlr-16449	492	26	yolk	yolk	NOUN
ihlr-16449	492	27	,	,	PUNCT
ihlr-16449	492	28	pennsylvania	pennsylvania	PROPN
ihlr-16449	492	29	,	,	PUNCT
ihlr-16449	492	30	and	and	CCONJ
ihlr-16449	492	31	utah	utah	PROPN
ihlr-16449	492	32	.	.	PUNCT
ihlr-16449	493	1	see	see	VERB
ihlr-16449	493	2	i	i	PRON
ihlr-16449	493	3	d.	d.	PROPN
ihlr-16449	493	4	98./d	98./d	PROPN
ihlr-16449	493	5	.	.	PUNCT
ihlr-16449	494	1	99	99	NUM
ihlr-16449	494	2	.	.	PUNCT
ihlr-16449	495	1	i	i	PRON
ihlr-16449	495	2	d.	d.	PROPN
ihlr-16449	495	3	at	at	ADP
ihlr-16449	495	4	53	53	NUM
ihlr-16449	495	5	-	-	SYM
ihlr-16449	495	6	54	54	NUM
ihlr-16449	495	7	.	.	PUNCT
ihlr-16449	495	8	100	100	NUM
ihlr-16449	495	9	.	.	PUNCT
ihlr-16449	496	1	see	see	VERB
ihlr-16449	496	2	office	office	NOUN
ihlr-16449	496	3	of	of	ADP
ihlr-16449	496	4	health	health	NOUN
ihlr-16449	496	5	planning	planning	PROPN
ihlr-16449	496	6	&	&	CCONJ
ihlr-16449	496	7	medicaid	medicaid	PROPN
ihlr-16449	496	8	,	,	PUNCT
ihlr-16449	496	9	n.h	n.h	PROPN
ihlr-16449	496	10	.	.	PUNCT
ihlr-16449	497	1	dep't	dep't	PROPN
ihlr-16449	497	2	of	of	ADP
ihlr-16449	497	3	health	health	PROPN
ihlr-16449	497	4	&	&	CCONJ
ihlr-16449	497	5	human	human	PROPN
ihlr-16449	497	6	servs	servs	PROPN
ihlr-16449	497	7	.	.	PUNCT
ihlr-16449	497	8	,	,	PUNCT
ihlr-16449	497	9	telling	tell	VERB
ihlr-16449	497	10	our	our	PRON
ihlr-16449	497	11	story	story	NOUN
ihlr-16449	497	12	:	:	PUNCT
ihlr-16449	497	13	new	new	PROPN
ihlr-16449	497	14	hampshire	hampshire	PROPN
ihlr-16449	497	15	's	's	PART
ihlr-16449	497	16	community	community	NOUN
ihlr-16449	497	17	benefits	benefit	NOUN
ihlr-16449	497	18	report	report	VERB
ihlr-16449	497	19	2	2	NUM
ihlr-16449	497	20	(	(	PUNCT
ihlr-16449	497	21	2002	2002	NUM
ihlr-16449	497	22	)	)	PUNCT
ihlr-16449	498	1	[	[	X
ihlr-16449	498	2	hereinafter	hereinafter	NOUN
ihlr-16449	498	3	telling	tell	VERB
ihlr-16449	498	4	our	our	PRON
ihlr-16449	498	5	story	story	NOUN
ihlr-16449	498	6	]	]	PUNCT
ihlr-16449	498	7	,	,	PUNCT
ihlr-16449	498	8	available	available	ADJ
ihlr-16449	498	9	at	at	ADP
ihlr-16449	498	10	http://www.dhhs.nh.gov/dhhsihpr/library/	http://www.dhhs.nh.gov/dhhsihpr/library/	PROPN
ihlr-16449	498	11	research	research	NOUN
ihlr-16449	498	12	/	/	SYM
ihlr-16449	498	13	community	community	NOUN
ihlr-16449	498	14	-	-	PUNCT
ihlr-16449	498	15	benefits.htm	benefits.htm	PROPN
ihlr-16449	498	16	.	.	PROPN
ihlr-16449	498	17	101	101	NUM
ihlr-16449	498	18	.	.	PUNCT
ihlr-16449	499	1	see	see	VERB
ihlr-16449	499	2	n.h	n.h	PROPN
ihlr-16449	499	3	.	.	PUNCT
ihlr-16449	500	1	dep't	dep't	PROPN
ihlr-16449	500	2	of	of	ADP
ihlr-16449	500	3	justice	justice	NOUN
ihlr-16449	500	4	,	,	PUNCT
ihlr-16449	500	5	guidelines	guideline	NOUN
ihlr-16449	500	6	for	for	ADP
ihlr-16449	500	7	preparation	preparation	NOUN
ihlr-16449	500	8	of	of	ADP
ihlr-16449	500	9	the	the	DET
ihlr-16449	500	10	community	community	NOUN
ihlr-16449	500	11	benefits	benefit	NOUN
ihlr-16449	500	12	plan	plan	NOUN
ihlr-16449	500	13	pursuant	pursuant	ADJ
ihlr-16449	500	14	to	to	ADP
ihlr-16449	500	15	rsa	rsa	PROPN
ihlr-16449	500	16	7:32	7:32	PROPN
ihlr-16449	500	17	-	-	PUNCT
ihlr-16449	500	18	e	e	NOUN
ihlr-16449	501	1	[	[	X
ihlr-16449	501	2	hereinafterguideijnes	hereinafterguideijne	NOUN
ihlr-16449	501	3	]	]	PUNCT
ihlr-16449	501	4	,	,	PUNCT
ihlr-16449	501	5	available	available	ADJ
ihlr-16449	501	6	at	at	ADP
ihlr-16449	501	7	http://www	http://www	PROPN
ihlr-16449	501	8	.	.	PUNCT
ihlr-16449	502	1	doj.nh.gov/publications/combenguide.btml	doj.nh.gov/publications/combenguide.btml	PROPN
ihlr-16449	502	2	(	(	PUNCT
ihlr-16449	502	3	last	last	ADJ
ihlr-16449	502	4	visited	visit	VERB
ihlr-16449	502	5	may	may	AUX
ihlr-16449	502	6	20	20	NUM
ihlr-16449	502	7	,	,	PUNCT
ihlr-16449	502	8	2004	2004	NUM
ihlr-16449	502	9	)	)	PUNCT
ihlr-16449	502	10	.	.	PUNCT
ihlr-16449	503	1	102	102	X
ihlr-16449	503	2	.	.	PUNCT
ihlr-16449	503	3	see	see	VERB
ihlr-16449	503	4	telling	tell	VERB
ihlr-16449	503	5	our	our	PRON
ihlr-16449	503	6	story	story	NOUN
ihlr-16449	503	7	,	,	PUNCT
ihlr-16449	503	8	supra	supra	PROPN
ihlr-16449	503	9	note	note	NOUN
ihlr-16449	503	10	100	100	NUM
ihlr-16449	503	11	.	.	PUNCT
ihlr-16449	503	12	103	103	NUM
ihlr-16449	503	13	.	.	PUNCT
ihlr-16449	504	1	see	see	VERB
ihlr-16449	504	2	guidelines	guideline	NOUN
ihlr-16449	504	3	,	,	PUNCT
ihlr-16449	504	4	supra	supra	PROPN
ihlr-16449	504	5	note	note	NOUN
ihlr-16449	504	6	101	101	NUM
ihlr-16449	504	7	.	.	PUNCT
ihlr-16449	505	1	2004	2004	NUM
ihlr-16449	505	2	]	]	PUNCT
ihlr-16449	506	1	healthcare	healthcare	NOUN
ihlr-16449	506	2	organizations	organization	NOUN
ihlr-16449	506	3	and	and	CCONJ
ihlr-16449	506	4	the	the	DET
ihlr-16449	506	5	impucations	impucation	NOUN
ihlr-16449	506	6	of	of	ADP
ihlr-16449	506	7	soxa	soxa	NOUN
ihlr-16449	506	8	195	195	NUM
ihlr-16449	506	9	volves	volve	NOUN
ihlr-16449	506	10	seeking	seek	VERB
ihlr-16449	506	11	assistance	assistance	NOUN
ihlr-16449	506	12	from	from	ADP
ihlr-16449	506	13	public	public	ADJ
ihlr-16449	506	14	officials	official	NOUN
ihlr-16449	506	15	and	and	CCONJ
ihlr-16449	506	16	the	the	DET
ihlr-16449	506	17	community	community	NOUN
ihlr-16449	506	18	-	-	PUNCT
ihlr-16449	506	19	at	at	ADP
ihlr-16449	506	20	-	-	PUNCT
ihlr-16449	506	21	large	large	ADJ
ihlr-16449	506	22	.	.	PUNCT
ihlr-16449	507	1	104	104	NUM
ihlr-16449	507	2	specifically	specifically	ADV
ihlr-16449	507	3	,	,	PUNCT
ihlr-16449	507	4	this	this	DET
ihlr-16449	507	5	requirement	requirement	NOUN
ihlr-16449	507	6	has	have	AUX
ihlr-16449	507	7	prompted	prompt	VERB
ihlr-16449	507	8	new	new	PROPN
ihlr-16449	507	9	hampshire	hampshire	PROPN
ihlr-16449	507	10	healthcare	healthcare	PROPN
ihlr-16449	507	11	entities	entity	NOUN
ihlr-16449	507	12	to	to	PART
ihlr-16449	507	13	hold	hold	VERB
ihlr-16449	507	14	public	public	ADJ
ihlr-16449	507	15	forums	forum	NOUN
ihlr-16449	507	16	,	,	PUNCT
ihlr-16449	507	17	organize	organize	VERB
ihlr-16449	507	18	focus	focus	NOUN
ihlr-16449	507	19	groups	group	NOUN
ihlr-16449	507	20	,	,	PUNCT
ihlr-16449	507	21	and	and	CCONJ
ihlr-16449	507	22	survey	survey	VERB
ihlr-16449	507	23	the	the	DET
ihlr-16449	507	24	public	public	NOUN
ihlr-16449	507	25	in	in	ADP
ihlr-16449	507	26	order	order	NOUN
ihlr-16449	507	27	to	to	PART
ihlr-16449	507	28	identify	identify	VERB
ihlr-16449	507	29	the	the	DET
ihlr-16449	507	30	community	community	NOUN
ihlr-16449	507	31	's	's	PART
ihlr-16449	507	32	needs	need	NOUN
ihlr-16449	507	33	and	and	CCONJ
ihlr-16449	507	34	determine	determine	VERB
ihlr-16449	507	35	how	how	SCONJ
ihlr-16449	507	36	best	good	ADJ
ihlr-16449	507	37	to	to	PART
ihlr-16449	507	38	respond	respond	VERB
ihlr-16449	507	39	to	to	ADP
ihlr-16449	507	40	them	they	PRON
ihlr-16449	507	41	.	.	PUNCT
ihlr-16449	508	1	105	105	NUM
ihlr-16449	509	1	moreover	moreover	ADV
ihlr-16449	509	2	,	,	PUNCT
ihlr-16449	509	3	the	the	DET
ihlr-16449	509	4	statute	statute	NOUN
ihlr-16449	509	5	also	also	ADV
ihlr-16449	509	6	encourages	encourage	VERB
ihlr-16449	509	7	collaboration	collaboration	NOUN
ihlr-16449	509	8	among	among	ADP
ihlr-16449	509	9	healthcare	healthcare	NOUN
ihlr-16449	509	10	charitable	charitable	ADJ
ihlr-16449	509	11	trusts	trust	NOUN
ihlr-16449	509	12	in	in	ADP
ihlr-16449	509	13	the	the	DET
ihlr-16449	509	14	preparation	preparation	NOUN
ihlr-16449	509	15	of	of	ADP
ihlr-16449	509	16	community	community	NOUN
ihlr-16449	509	17	need	need	NOUN
ihlr-16449	509	18	assessments.106	assessments.106	NOUN
ihlr-16449	509	19	while	while	SCONJ
ihlr-16449	509	20	new	new	PROPN
ihlr-16449	509	21	hampshire	hampshire	PROPN
ihlr-16449	509	22	's	's	PART
ihlr-16449	509	23	legislation	legislation	NOUN
ihlr-16449	509	24	does	do	AUX
ihlr-16449	509	25	not	not	PART
ihlr-16449	509	26	mandate	mandate	VERB
ihlr-16449	509	27	such	such	ADJ
ihlr-16449	509	28	collaboration	collaboration	NOUN
ihlr-16449	509	29	,	,	PUNCT
ihlr-16449	509	30	it	it	PRON
ihlr-16449	509	31	strongly	strongly	ADV
ihlr-16449	509	32	suggests	suggest	VERB
ihlr-16449	509	33	it	it	PRON
ihlr-16449	509	34	in	in	ADP
ihlr-16449	509	35	order	order	NOUN
ihlr-16449	509	36	to	to	PART
ihlr-16449	509	37	minimize	minimize	VERB
ihlr-16449	509	38	duplication	duplication	NOUN
ihlr-16449	509	39	of	of	ADP
ihlr-16449	509	40	efforts	effort	NOUN
ihlr-16449	509	41	and	and	CCONJ
ihlr-16449	509	42	control	control	NOUN
ihlr-16449	509	43	costs	cost	NOUN
ihlr-16449	509	44	.	.	PUNCT
ihlr-16449	510	1	107	107	NUM
ihlr-16449	510	2	d.	d.	PROPN
ihlr-16449	510	3	indiana	indiana	PROPN
ihlr-16449	510	4	:	:	PUNCT
ihlr-16449	511	1	conner	conner	PROPN
ihlr-16449	511	2	prairie	prairie	PROPN
ihlr-16449	511	3	and	and	CCONJ
ihlr-16449	511	4	donor	donor	NOUN
ihlr-16449	511	5	's	's	PART
ihlr-16449	511	6	intent	intent	NOUN
ihlr-16449	511	7	earlham	earlham	PROPN
ihlr-16449	511	8	college	college	PROPN
ihlr-16449	511	9	(	(	PUNCT
ihlr-16449	511	10	"	"	PUNCT
ihlr-16449	511	11	earlham	earlham	PROPN
ihlr-16449	511	12	"	"	PUNCT
ihlr-16449	511	13	)	)	PUNCT
ihlr-16449	511	14	was	be	AUX
ihlr-16449	511	15	made	make	VERB
ihlr-16449	511	16	the	the	DET
ihlr-16449	511	17	trustee	trustee	NOUN
ihlr-16449	511	18	of	of	ADP
ihlr-16449	511	19	a	a	DET
ihlr-16449	511	20	public	public	ADJ
ihlr-16449	511	21	charit­	charit­	NUM
ihlr-16449	511	22	able	able	ADJ
ihlr-16449	511	23	trust	trust	NOUN
ihlr-16449	511	24	,	,	PUNCT
ihlr-16449	511	25	established	establish	VERB
ihlr-16449	511	26	by	by	ADP
ihlr-16449	511	27	eli	eli	PROPN
ihlr-16449	511	28	lilly	lilly	PROPN
ihlr-16449	511	29	(	(	PUNCT
ihlr-16449	511	30	''	''	PUNCT
ihlr-16449	511	31	lilly	lilly	PROPN
ihlr-16449	511	32	"	"	PUNCT
ihlr-16449	511	33	)	)	PUNCT
ihlr-16449	511	34	for	for	ADP
ihlr-16449	511	35	the	the	DET
ihlr-16449	511	36	purpose	purpose	NOUN
ihlr-16449	511	37	of	of	ADP
ihlr-16449	511	38	creating	create	VERB
ihlr-16449	511	39	and	and	CCONJ
ihlr-16449	511	40	operating	operate	VERB
ihlr-16449	511	41	an	an	DET
ihlr-16449	511	42	indiana	indiana	PROPN
ihlr-16449	511	43	history	history	PROPN
ihlr-16449	511	44	museum	museum	PROPN
ihlr-16449	511	45	,	,	PUNCT
ihlr-16449	511	46	now	now	ADV
ihlr-16449	511	47	known	know	VERB
ihlr-16449	511	48	as	as	ADP
ihlr-16449	511	49	conner	conner	PROPN
ihlr-16449	511	50	prairie	prairie	PROPN
ihlr-16449	511	51	.	.	PUNCT
ihlr-16449	512	1	in	in	ADP
ihlr-16449	512	2	2003	2003	NUM
ihlr-16449	512	3	,	,	PUNCT
ihlr-16449	512	4	the	the	DET
ihlr-16449	512	5	president	president	NOUN
ihlr-16449	512	6	of	of	ADP
ihlr-16449	512	7	earlham	earlham	PROPN
ihlr-16449	512	8	,	,	PUNCT
ihlr-16449	512	9	as	as	ADP
ihlr-16449	512	10	the	the	DET
ihlr-16449	512	11	controlling	control	VERB
ihlr-16449	512	12	member	member	NOUN
ihlr-16449	512	13	of	of	ADP
ihlr-16449	512	14	the	the	DET
ihlr-16449	512	15	nonprofit	nonprofit	ADJ
ihlr-16449	512	16	corpora­	corpora­	NOUN
ihlr-16449	512	17	tion	tion	NOUN
ihlr-16449	512	18	,	,	PUNCT
ihlr-16449	512	19	fired	fire	VERB
ihlr-16449	512	20	all	all	PRON
ihlr-16449	512	21	of	of	ADP
ihlr-16449	512	22	the	the	DET
ihlr-16449	512	23	non	non	ADJ
ihlr-16449	512	24	-	-	ADJ
ihlr-16449	512	25	earlham	earlham	ADJ
ihlr-16449	512	26	affiliated	affiliated	ADJ
ihlr-16449	512	27	board	board	NOUN
ihlr-16449	512	28	members	member	NOUN
ihlr-16449	512	29	of	of	ADP
ihlr-16449	512	30	the	the	DET
ihlr-16449	512	31	nonprofit	nonprofit	ADJ
ihlr-16449	512	32	corporation	corporation	NOUN
ihlr-16449	512	33	created	create	VERB
ihlr-16449	512	34	to	to	PART
ihlr-16449	512	35	oversee	oversee	VERB
ihlr-16449	512	36	the	the	DET
ihlr-16449	512	37	museum	museum	NOUN
ihlr-16449	512	38	's	's	PART
ihlr-16449	512	39	affairs.108	affairs.108	PROPN
ihlr-16449	512	40	earlham	earlham	PROPN
ihlr-16449	512	41	's	's	PART
ihlr-16449	512	42	action	action	NOUN
ihlr-16449	512	43	led	lead	VERB
ihlr-16449	512	44	to	to	ADP
ihlr-16449	512	45	a	a	DET
ihlr-16449	512	46	dispute	dispute	NOUN
ihlr-16449	512	47	between	between	ADP
ihlr-16449	512	48	the	the	DET
ihlr-16449	512	49	dismissed	dismiss	VERB
ihlr-16449	512	50	former	former	ADJ
ihlr-16449	512	51	board	board	NOUN
ihlr-16449	512	52	members	member	NOUN
ihlr-16449	512	53	,	,	PUNCT
ihlr-16449	512	54	now	now	ADV
ihlr-16449	512	55	operating	operate	VERB
ihlr-16449	512	56	as	as	ADP
ihlr-16449	512	57	a	a	DET
ihlr-16449	512	58	nonprofit	nonprofit	ADJ
ihlr-16449	512	59	organization	organization	NOUN
ihlr-16449	512	60	named	name	VERB
ihlr-16449	512	61	"	"	PUNCT
ihlr-16449	512	62	save	save	VERB
ihlr-16449	512	63	the	the	DET
ihlr-16449	512	64	prairie	prairie	NOUN
ihlr-16449	512	65	,	,	PUNCT
ihlr-16449	512	66	"	"	PUNCT
ihlr-16449	512	67	and	and	CCONJ
ihlr-16449	512	68	the	the	DET
ihlr-16449	512	69	college	college	NOUN
ihlr-16449	512	70	.	.	PUNCT
ihlr-16449	513	1	prior	prior	ADV
ihlr-16449	513	2	to	to	ADP
ihlr-16449	513	3	the	the	DET
ihlr-16449	513	4	mass	mass	ADJ
ihlr-16449	513	5	dismissal	dismissal	NOUN
ihlr-16449	513	6	,	,	PUNCT
ihlr-16449	513	7	the	the	DET
ihlr-16449	513	8	board	board	NOUN
ihlr-16449	513	9	had	have	AUX
ihlr-16449	513	10	been	be	AUX
ihlr-16449	513	11	working	work	VERB
ihlr-16449	513	12	with	with	ADP
ihlr-16449	513	13	earlham	earlham	PROPN
ihlr-16449	513	14	to	to	PART
ihlr-16449	513	15	determine	determine	VERB
ihlr-16449	513	16	whether	whether	SCONJ
ihlr-16449	513	17	the	the	DET
ihlr-16449	513	18	museum	museum	NOUN
ihlr-16449	513	19	could	could	AUX
ihlr-16449	513	20	be	be	AUX
ihlr-16449	513	21	completely	completely	ADV
ihlr-16449	513	22	separated	separate	VERB
ihlr-16449	513	23	from	from	ADP
ihlr-16449	513	24	earlham	earlham	PROPN
ihlr-16449	513	25	and	and	CCONJ
ihlr-16449	513	26	how	how	SCONJ
ihlr-16449	513	27	to	to	PART
ihlr-16449	513	28	divide	divide	VERB
ihlr-16449	513	29	up	up	ADP
ihlr-16449	513	30	various	various	ADJ
ihlr-16449	513	31	gifts	gift	NOUN
ihlr-16449	513	32	from	from	ADP
ihlr-16449	513	33	lilly	lilly	PROPN
ihlr-16449	513	34	that	that	PRON
ihlr-16449	513	35	were	be	AUX
ihlr-16449	513	36	given	give	VERB
ihlr-16449	513	37	to	to	ADP
ihlr-16449	513	38	earlham	earlham	PROPN
ihlr-16449	513	39	for	for	ADP
ihlr-16449	513	40	the	the	DET
ihlr-16449	513	41	benefit	benefit	NOUN
ihlr-16449	513	42	of	of	ADP
ihlr-16449	513	43	earlham	earlham	PROPN
ihlr-16449	513	44	and	and	CCONJ
ihlr-16449	513	45	conner	conner	PROPN
ihlr-16449	513	46	prairie.109	prairie.109	VERB
ihlr-16449	513	47	the	the	DET
ihlr-16449	513	48	negotiations	negotiation	NOUN
ihlr-16449	513	49	apparently	apparently	ADV
ihlr-16449	513	50	broke	break	VERB
ihlr-16449	513	51	down	down	ADP
ihlr-16449	513	52	when	when	SCONJ
ihlr-16449	513	53	the	the	DET
ihlr-16449	513	54	museum	museum	NOUN
ihlr-16449	513	55	board	board	PROPN
ihlr-16449	513	56	rejected	reject	VERB
ihlr-16449	513	57	earlham	earlham	PROPN
ihlr-16449	513	58	's	's	PART
ihlr-16449	513	59	interpreta­	interpreta­	NOUN
ihlr-16449	513	60	tion	tion	NOUN
ihlr-16449	513	61	of	of	ADP
ihlr-16449	513	62	lilly	lilly	PROPN
ihlr-16449	513	63	's	's	PART
ihlr-16449	513	64	intent	intent	NOUN
ihlr-16449	513	65	regarding	regard	VERB
ihlr-16449	513	66	the	the	DET
ihlr-16449	513	67	extent	extent	NOUN
ihlr-16449	513	68	of	of	ADP
ihlr-16449	513	69	the	the	DET
ihlr-16449	513	70	funds	fund	NOUN
ihlr-16449	513	71	that	that	PRON
ihlr-16449	513	72	should	should	AUX
ihlr-16449	513	73	be	be	AUX
ihlr-16449	513	74	allocated	allocate	VERB
ihlr-16449	513	75	to	to	ADP
ihlr-16449	513	76	earlham	earlham	PROPN
ihlr-16449	513	77	rather	rather	ADV
ihlr-16449	513	78	than	than	ADP
ihlr-16449	513	79	conner	conner	PROPN
ihlr-16449	513	80	prairie	prairie	NOUN
ihlr-16449	513	81	.	.	PUNCT
ihlr-16449	514	1	110	110	NUM
ihlr-16449	514	2	ultimately	ultimately	ADV
ihlr-16449	514	3	,	,	PUNCT
ihlr-16449	514	4	the	the	DET
ihlr-16449	514	5	save	save	VERB
ihlr-16449	514	6	the	the	DET
ihlr-16449	514	7	prairie	prairie	NOUN
ihlr-16449	514	8	group	group	NOUN
ihlr-16449	514	9	sought	seek	VERB
ihlr-16449	514	10	assistance	assistance	NOUN
ihlr-16449	514	11	from	from	ADP
ihlr-16449	514	12	indiana	indiana	PROPN
ihlr-16449	514	13	attorney	attorney	PROPN
ihlr-16449	514	14	general	general	NOUN
ihlr-16449	514	15	,	,	PUNCT
ihlr-16449	514	16	steve	steve	PROPN
ihlr-16449	514	17	carter	carter	PROPN
ihlr-16449	514	18	,	,	PUNCT
ihlr-16449	514	19	claiming	claim	VERB
ihlr-16449	514	20	that	that	SCONJ
ihlr-16449	514	21	earlham	earlham	PROPN
ihlr-16449	514	22	improperly	improperly	ADV
ihlr-16449	514	23	shifted	shift	VERB
ihlr-16449	514	24	about	about	ADP
ihlr-16449	514	25	$	$	SYM
ihlr-16449	514	26	30	30	NUM
ihlr-16449	514	27	million	million	NUM
ihlr-16449	514	28	to	to	ADP
ihlr-16449	514	29	itself	itself	PRON
ihlr-16449	514	30	that	that	PRON
ihlr-16449	514	31	was	be	AUX
ihlr-16449	514	32	donated	donate	VERB
ihlr-16449	514	33	by	by	ADP
ihlr-16449	514	34	lilly	lilly	PROPN
ihlr-16449	514	35	and	and	CCONJ
ihlr-16449	514	36	intended	intend	VERB
ihlr-16449	514	37	for	for	ADP
ihlr-16449	514	38	conner	conner	PROPN
ihlr-16449	514	39	prairie	prairie	PROPN
ihlr-16449	514	40	.	.	PUNCT
ihlr-16449	515	1	111	111	NUM
ihlr-16449	515	2	the	the	DET
ihlr-16449	515	3	attorney	attorney	NOUN
ihlr-16449	515	4	general	general	NOUN
ihlr-16449	515	5	initiated	initiate	VERB
ihlr-16449	515	6	his	his	PRON
ihlr-16449	515	7	investigation	investigation	NOUN
ihlr-16449	515	8	in	in	ADP
ihlr-16449	515	9	june	june	PROPN
ihlr-16449	515	10	2003	2003	NUM
ihlr-16449	515	11	and	and	CCONJ
ihlr-16449	515	12	104	104	NUM
ihlr-16449	515	13	.	.	PUNCT
ihlr-16449	516	1	jd	jd	PROPN
ihlr-16449	516	2	.	.	PROPN
ihlr-16449	517	1	105	105	NUM
ihlr-16449	517	2	.	.	PUNCT
ihlr-16449	518	1	i	i	PRON
ihlr-16449	518	2	d.	d.	PROPN
ihlr-16449	518	3	106	106	NUM
ihlr-16449	518	4	.	.	PUNCT
ihlr-16449	519	1	jd	jd	PROPN
ihlr-16449	519	2	.	.	PROPN
ihlr-16449	519	3	107	107	NUM
ihlr-16449	519	4	.	.	PUNCT
ihlr-16449	520	1	jd	jd	PROPN
ihlr-16449	520	2	.	.	PROPN
ihlr-16449	520	3	108	108	NUM
ihlr-16449	520	4	.	.	PUNCT
ihlr-16449	521	1	see	see	VERB
ihlr-16449	521	2	save	save	VERB
ihlr-16449	521	3	the	the	DET
ihlr-16449	521	4	prairie	prairie	NOUN
ihlr-16449	521	5	,	,	PUNCT
ihlr-16449	521	6	inc	inc	PROPN
ihlr-16449	521	7	.	.	PROPN
ihlr-16449	521	8	,	,	PUNCT
ihlr-16449	521	9	save	save	VERB
ihlr-16449	521	10	the	the	DET
ihlr-16449	521	11	prairre	prairre	ADJ
ihlr-16449	521	12	,	,	PUNCT
ihlr-16449	521	13	at	at	ADP
ihlr-16449	521	14	http://www.savetheprairie.org/	http://www.savetheprairie.org/	ADJ
ihlr-16449	521	15	filesfmdex.pdf	filesfmdex.pdf	X
ihlr-16449	521	16	(	(	PUNCT
ihlr-16449	521	17	last	last	ADJ
ihlr-16449	521	18	visited	visit	VERB
ihlr-16449	521	19	feb	feb	PROPN
ihlr-16449	521	20	.	.	PROPN
ihlr-16449	521	21	22	22	NUM
ihlr-16449	521	22	.	.	PUNCT
ihlr-16449	521	23	2004	2004	NUM
ihlr-16449	521	24	)	)	PUNCT
ihlr-16449	521	25	;	;	PUNCT
ihlr-16449	521	26	see	see	VERB
ihlr-16449	521	27	also	also	ADV
ihlr-16449	521	28	earlham	earlham	PROPN
ihlr-16449	521	29	college	college	PROPN
ihlr-16449	521	30	,	,	PUNCT
ihlr-16449	521	31	earlham	earlham	PROPN
ihlr-16449	521	32	resumes	resume	VERB
ihlr-16449	521	33	management	management	NOUN
ihlr-16449	521	34	of	of	ADP
ihlr-16449	521	35	conner	conner	PROPN
ihlr-16449	521	36	prairie	prairie	PROPN
ihlr-16449	521	37	(	(	PUNCT
ihlr-16449	521	38	june	june	PROPN
ihlr-16449	521	39	11	11	NUM
ihlr-16449	521	40	,	,	PUNCT
ihlr-16449	521	41	2003	2003	NUM
ihlr-16449	521	42	)	)	PUNCT
ihlr-16449	521	43	,	,	PUNCT
ihlr-16449	521	44	at	at	ADP
ihlr-16449	521	45	http://www.earlham.edu/-publicaf/	http://www.earlham.edu/-publicaf/	VERB
ihlr-16449	521	46	connerprairie061103.html	connerprairie061103.html	ADV
ihlr-16449	521	47	.	.	PUNCT
ihlr-16449	522	1	109	109	NUM
ihlr-16449	522	2	.	.	PUNCT
ihlr-16449	523	1	mary	mary	PROPN
ihlr-16449	523	2	sell	sell	PROPN
ihlr-16449	523	3	,	,	PUNCT
ihlr-16449	523	4	prairie	prairie	ADJ
ihlr-16449	523	5	issue	issue	NOUN
ihlr-16449	523	6	revolves	revolve	VERB
ihlr-16449	523	7	around	around	ADP
ihlr-16449	523	8	$	$	SYM
ihlr-16449	523	9	130	130	NUM
ihlr-16449	523	10	million	million	NUM
ihlr-16449	523	11	,	,	PUNCT
ihlr-16449	523	12	pailadwm	pailadwm	NOUN
ihlr-16449	523	13	-	-	PUNCT
ihlr-16449	523	14	itbm	itbm	NOUN
ihlr-16449	523	15	(	(	PUNCT
ihlr-16449	523	16	july	july	PROPN
ihlr-16449	523	17	2	2	NUM
ihlr-16449	523	18	,	,	PUNCT
ihlr-16449	523	19	2003	2003	NUM
ihlr-16449	523	20	)	)	PUNCT
ihlr-16449	523	21	,	,	PUNCT
ihlr-16449	523	22	available	available	ADJ
ihlr-16449	523	23	at	at	ADP
ihlr-16449	523	24	http://www.pal-item.comlnews/stories/20030702/localnews/582000.html	http://www.pal-item.comlnews/stories/20030702/localnews/582000.html	ADV
ihlr-16449	523	25	[	[	X
ihlr-16449	523	26	hereinafter	hereinafter	NOUN
ihlr-16449	523	27	prairie	prairie	ADJ
ihlr-16449	523	28	issue	issue	NOUN
ihlr-16449	523	29	]	]	X
ihlr-16449	523	30	.	.	PUNCT
ihlr-16449	524	1	110	110	NUM
ihlr-16449	524	2	.	.	PUNCT
ihlr-16449	525	1	jd	jd	PROPN
ihlr-16449	525	2	.	.	NOUN
ihlr-16449	525	3	111	111	NUM
ihlr-16449	525	4	.	.	PUNCT
ihlr-16449	526	1	wishtvs	wishtv	NOUN
ihlr-16449	526	2	,	,	PUNCT
ihlr-16449	526	3	attorney	attorney	NOUN
ihlr-16449	526	4	general	general	NOUN
ihlr-16449	526	5	to	to	PART
ihlr-16449	526	6	investigate	investigate	VERB
ihlr-16449	526	7	conner	conner	PROPN
ihlr-16449	526	8	prairie	prairie	NOUN
ihlr-16449	526	9	dispute	dispute	NOUN
ihlr-16449	526	10	(	(	PUNCT
ihlr-16449	526	11	june	june	PROPN
ihlr-16449	526	12	24	24	NUM
ihlr-16449	526	13	,	,	PUNCT
ihlr-16449	526	14	2003	2003	NUM
ihlr-16449	526	15	)	)	PUNCT
ihlr-16449	526	16	,	,	PUNCT
ihlr-16449	526	17	at	at	ADP
ihlr-16449	526	18	http://www	http://www	PROPN
ihlr-16449	526	19	.	.	PUNCT
ihlr-16449	527	1	wishtv.comlgloballstory	wishtv.comlgloballstory	NOUN
ihlr-16449	527	2	.asp?s	.asp?s	NOUN
ihlr-16449	528	1	=	=	SYM
ihlr-16449	528	2	l334287&client1'ype	l334287&client1'ype	PROPN
ihlr-16449	528	3	=	=	SYM
ihlr-16449	528	4	printable	printable	NOUN
ihlr-16449	528	5	.	.	PUNCT
ihlr-16449	529	1	196	196	NUM
ihlr-16449	529	2	indiana	indiana	PROPN
ihlr-16449	529	3	health	health	PROPN
ihlr-16449	529	4	law	law	PROPN
ihlr-16449	529	5	review	review	NOUN
ihlr-16449	529	6	[	[	X
ihlr-16449	529	7	vol	vol	NOUN
ihlr-16449	529	8	.	.	PUNCT
ihlr-16449	530	1	1:175	1:175	NUM
ihlr-16449	530	2	is	be	AUX
ihlr-16449	530	3	continuing	continue	VERB
ihlr-16449	530	4	to	to	PART
ihlr-16449	530	5	review	review	VERB
ihlr-16449	530	6	whether	whether	SCONJ
ihlr-16449	530	7	or	or	CCONJ
ihlr-16449	530	8	not	not	PART
ihlr-16449	530	9	charitable	charitable	ADJ
ihlr-16449	530	10	donations	donation	NOUN
ihlr-16449	530	11	given	give	VERB
ihlr-16449	530	12	to	to	ADP
ihlr-16449	530	13	earlham	earlham	PROPN
ihlr-16449	530	14	were	be	AUX
ihlr-16449	530	15	being	be	AUX
ihlr-16449	530	16	used	use	VERB
ihlr-16449	530	17	as	as	SCONJ
ihlr-16449	530	18	intended	intend	VERB
ihlr-16449	530	19	by	by	ADP
ihlr-16449	530	20	lilly	lilly	PROPN
ihlr-16449	530	21	.	.	PUNCT
ihlr-16449	531	1	112	112	NUM
ihlr-16449	531	2	e.	e.	PROPN
ihlr-16449	531	3	maryland	maryland	PROPN
ihlr-16449	531	4	:	:	PUNCT
ihlr-16449	531	5	carefirst	carefirst	ADJ
ihlr-16449	531	6	and	and	CCONJ
ihlr-16449	531	7	conflict	conflict	NOUN
ihlr-16449	531	8	of	of	ADP
ihlr-16449	531	9	interest	interest	NOUN
ihlr-16449	531	10	in	in	ADP
ihlr-16449	531	11	2001	2001	NUM
ihlr-16449	531	12	,	,	PUNCT
ihlr-16449	531	13	carefirst	carefirst	ADJ
ihlr-16449	531	14	,	,	PUNCT
ihlr-16449	531	15	formerly	formerly	ADV
ihlr-16449	531	16	known	know	VERB
ihlr-16449	531	17	as	as	ADP
ihlr-16449	531	18	maryland	maryland	PROPN
ihlr-16449	531	19	blue	blue	PROPN
ihlr-16449	531	20	cross	cross	ADJ
ihlr-16449	531	21	/	/	SYM
ihlr-16449	531	22	blue	blue	ADJ
ihlr-16449	531	23	shield	shield	NOUN
ihlr-16449	531	24	company	company	NOUN
ihlr-16449	531	25	,	,	PUNCT
ihlr-16449	531	26	announced	announce	VERB
ihlr-16449	531	27	its	its	PRON
ihlr-16449	531	28	intention	intention	NOUN
ihlr-16449	531	29	to	to	PART
ihlr-16449	531	30	convert	convert	VERB
ihlr-16449	531	31	from	from	ADP
ihlr-16449	531	32	a	a	DET
ihlr-16449	531	33	nonprofit	nonprofit	ADJ
ihlr-16449	531	34	insurer	insurer	NOUN
ihlr-16449	531	35	to	to	PART
ihlr-16449	531	36	for­	for­	VERB
ihlr-16449	531	37	profit	profit	NOUN
ihlr-16449	531	38	status	status	NOUN
ihlr-16449	531	39	.	.	PUNCT
ihlr-16449	532	1	113	113	NUM
ihlr-16449	532	2	as	as	ADP
ihlr-16449	532	3	a	a	DET
ihlr-16449	532	4	result	result	NOUN
ihlr-16449	532	5	of	of	ADP
ihlr-16449	532	6	carefirst	carefirst	NOUN
ihlr-16449	532	7	's	's	PART
ihlr-16449	532	8	announcement	announcement	NOUN
ihlr-16449	532	9	,	,	PUNCT
ihlr-16449	532	10	maryland	maryland	PROPN
ihlr-16449	532	11	attorney	attorney	NOUN
ihlr-16449	532	12	general	general	NOUN
ihlr-16449	532	13	,	,	PUNCT
ihlr-16449	532	14	joseph	joseph	PROPN
ihlr-16449	532	15	curran	curran	PROPN
ihlr-16449	532	16	,	,	PUNCT
ihlr-16449	532	17	jr	jr	PROPN
ihlr-16449	532	18	.	.	PROPN
ihlr-16449	532	19	,	,	PUNCT
ihlr-16449	532	20	announced	announce	VERB
ihlr-16449	532	21	his	his	PRON
ihlr-16449	532	22	interest	interest	NOUN
ihlr-16449	532	23	in	in	ADP
ihlr-16449	532	24	carefirst	carefirst	NOUN
ihlr-16449	532	25	's	's	PART
ihlr-16449	532	26	proposal	proposal	NOUN
ihlr-16449	532	27	.	.	PUNCT
ihlr-16449	533	1	114	114	NUM
ihlr-16449	533	2	he	he	PRON
ihlr-16449	533	3	stated	state	VERB
ihlr-16449	533	4	that	that	SCONJ
ihlr-16449	533	5	the	the	DET
ihlr-16449	533	6	issue	issue	NOUN
ihlr-16449	533	7	was	be	AUX
ihlr-16449	533	8	not	not	PART
ihlr-16449	533	9	only	only	ADV
ihlr-16449	533	10	whether	whether	SCONJ
ihlr-16449	533	11	to	to	PART
ihlr-16449	533	12	allow	allow	VERB
ihlr-16449	533	13	the	the	DET
ihlr-16449	533	14	conversion	conversion	NOUN
ihlr-16449	533	15	,	,	PUNCT
ihlr-16449	533	16	but	but	CCONJ
ihlr-16449	533	17	also	also	ADV
ihlr-16449	533	18	whether	whether	SCONJ
ihlr-16449	533	19	,	,	PUNCT
ihlr-16449	533	20	as	as	ADP
ihlr-16449	533	21	a	a	DET
ihlr-16449	533	22	nonprofit	nonprofit	ADJ
ihlr-16449	533	23	,	,	PUNCT
ihlr-16449	533	24	carefirst	carefirst	ADV
ihlr-16449	533	25	should	should	AUX
ihlr-16449	533	26	be	be	AUX
ihlr-16449	533	27	forced	force	VERB
ihlr-16449	533	28	to	to	PART
ihlr-16449	533	29	alter	alter	VERB
ihlr-16449	533	30	its	its	PRON
ihlr-16449	533	31	conduct	conduct	NOUN
ihlr-16449	533	32	to	to	PART
ihlr-16449	533	33	conform	conform	VERB
ihlr-16449	533	34	with	with	ADP
ihlr-16449	533	35	that	that	PRON
ihlr-16449	533	36	expected	expect	VERB
ihlr-16449	533	37	of	of	ADP
ihlr-16449	533	38	a	a	DET
ihlr-16449	533	39	nonprofit	nonprofit	ADJ
ihlr-16449	533	40	entity	entity	NOUN
ihlr-16449	533	41	.115	.115	NUM
ihlr-16449	533	42	one	one	NUM
ihlr-16449	533	43	of	of	ADP
ihlr-16449	533	44	curran	curran	NOUN
ihlr-16449	533	45	's	's	PART
ihlr-16449	533	46	concerns	concern	NOUN
ihlr-16449	533	47	regarding	regard	VERB
ihlr-16449	533	48	the	the	DET
ihlr-16449	533	49	conversion	conversion	NOUN
ihlr-16449	533	50	centered	center	VERB
ihlr-16449	533	51	around	around	ADP
ihlr-16449	533	52	carefirst	carefirst	ADJ
ihlr-16449	533	53	'	'	PUNCT
ihlr-16449	533	54	s	s	NOUN
ihlr-16449	533	55	disclosure	disclosure	NOUN
ihlr-16449	533	56	of	of	ADP
ihlr-16449	533	57	its	its	PRON
ihlr-16449	533	58	proposed	propose	VERB
ihlr-16449	533	59	compensation	compensation	NOUN
ihlr-16449	533	60	packages	package	NOUN
ihlr-16449	533	61	for	for	ADP
ihlr-16449	533	62	its	its	PRON
ihlr-16449	533	63	execu­	execu­	ADJ
ihlr-16449	533	64	tives	tive	NOUN
ihlr-16449	533	65	,	,	PUNCT
ihlr-16449	533	66	which	which	PRON
ihlr-16449	533	67	collectively	collectively	ADV
ihlr-16449	533	68	equaled	equal	VERB
ihlr-16449	533	69	$	$	SYM
ihlr-16449	533	70	42	42	NUM
ihlr-16449	533	71	million	million	NUM
ihlr-16449	533	72	dollars.116	dollars.116	ADJ
ihlr-16449	533	73	curran	curran	NOUN
ihlr-16449	533	74	feared	fear	VERB
ihlr-16449	533	75	that	that	SCONJ
ihlr-16449	533	76	the	the	DET
ihlr-16449	533	77	insiders	insider	NOUN
ihlr-16449	533	78	who	who	PRON
ihlr-16449	533	79	negotiated	negotiate	VERB
ihlr-16449	533	80	would	would	AUX
ihlr-16449	533	81	be	be	AUX
ihlr-16449	533	82	well	well	ADV
ihlr-16449	533	83	compensated	compensate	VERB
ihlr-16449	533	84	,	,	PUNCT
ihlr-16449	533	85	while	while	SCONJ
ihlr-16449	533	86	marylanders	marylander	NOUN
ihlr-16449	533	87	and	and	CCONJ
ihlr-16449	533	88	the	the	DET
ihlr-16449	533	89	maryland	maryland	PROPN
ihlr-16449	533	90	healthcare	healthcare	NOUN
ihlr-16449	533	91	system	system	NOUN
ihlr-16449	533	92	would	would	AUX
ihlr-16449	533	93	be	be	AUX
ihlr-16449	533	94	left	leave	VERB
ihlr-16449	533	95	behind.117	behind.117	VERB
ihlr-16449	533	96	after	after	ADP
ihlr-16449	533	97	reviewing	review	VERB
ihlr-16449	533	98	an	an	DET
ihlr-16449	533	99	opinion	opinion	NOUN
ihlr-16449	533	100	by	by	ADP
ihlr-16449	533	101	the	the	DET
ihlr-16449	533	102	maryland	maryland	PROPN
ihlr-16449	533	103	attorney	attorney	NOUN
ihlr-16449	533	104	general118	general118	VERB
ihlr-16449	533	105	and	and	CCONJ
ihlr-16449	533	106	carefirst	carefirst	VERB
ihlr-16449	533	107	'	'	PUNCT
ihlr-16449	533	108	s	s	NOUN
ihlr-16449	533	109	application	application	NOUN
ihlr-16449	533	110	for	for	ADP
ihlr-16449	533	111	the	the	DET
ihlr-16449	533	112	conversion	conversion	NOUN
ihlr-16449	533	113	,	,	PUNCT
ihlr-16449	533	114	the	the	DET
ihlr-16449	533	115	maryland	maryland	NOUN
ihlr-16449	533	116	insurance	insurance	NOUN
ihlr-16449	533	117	admin­	admin­	PROPN
ihlr-16449	533	118	istration	istration	NOUN
ihlr-16449	533	119	(	(	PUNCT
ihlr-16449	533	120	"	"	PUNCT
ihlr-16449	533	121	mia	mia	X
ihlr-16449	533	122	"	"	PUNCT
ihlr-16449	533	123	)	)	PUNCT
ihlr-16449	533	124	rejected	reject	VERB
ihlr-16449	533	125	carefirst	carefirst	ADJ
ihlr-16449	533	126	'	'	PUNCT
ihlr-16449	533	127	s	s	NOUN
ihlr-16449	533	128	proposed	propose	VERB
ihlr-16449	533	129	conversion	conversion	NOUN
ihlr-16449	533	130	because	because	SCONJ
ihlr-16449	533	131	it	it	PRON
ihlr-16449	533	132	was	be	AUX
ihlr-16449	533	133	not	not	PART
ihlr-16449	533	134	in	in	ADP
ihlr-16449	533	135	the	the	DET
ihlr-16449	533	136	public	public	ADJ
ihlr-16449	533	137	interest	interest	NOUN
ihlr-16449	533	138	as	as	SCONJ
ihlr-16449	533	139	required	require	VERB
ihlr-16449	533	140	by	by	ADP
ihlr-16449	533	141	maryland	maryland	NOUN
ihlr-16449	533	142	law.l19	law.l19	NUM
ihlr-16449	533	143	at	at	ADP
ihlr-16449	533	144	the	the	DET
ihlr-16449	533	145	same	same	ADJ
ihlr-16449	533	146	time	time	NOUN
ihlr-16449	533	147	,	,	PUNCT
ihlr-16449	533	148	curran	curran	PROPN
ihlr-16449	533	149	continued	continue	VERB
ihlr-16449	533	150	to	to	PART
ihlr-16449	533	151	express	express	VERB
ihlr-16449	533	152	concerns	concern	NOUN
ihlr-16449	533	153	overprotecting	overprotect	VERB
ihlr-16449	533	154	the	the	DET
ihlr-16449	533	155	charitable	charitable	ADJ
ihlr-16449	533	156	assets	asset	NOUN
ihlr-16449	533	157	and	and	CCONJ
ihlr-16449	533	158	the	the	DET
ihlr-16449	533	159	public.120	public.120	NOUN
ihlr-16449	533	160	subsequent	subsequent	ADJ
ihlr-16449	533	161	to	to	ADP
ihlr-16449	533	162	mia	mia	PROPN
ihlr-16449	533	163	's	's	PART
ihlr-16449	533	164	decision	decision	NOUN
ihlr-16449	533	165	to	to	PART
ihlr-16449	533	166	reject	reject	VERB
ihlr-16449	533	167	caref'rrst	caref'rrst	PROPN
ihlr-16449	533	168	's	's	PART
ihlr-16449	533	169	conversion	conversion	NOUN
ihlr-16449	533	170	112	112	NUM
ihlr-16449	533	171	.	.	PUNCT
ihlr-16449	534	1	ld	ld	PROPN
ihlr-16449	534	2	.	.	PROPN
ihlr-16449	534	3	113	113	NUM
ihlr-16449	534	4	.	.	PUNCT
ihlr-16449	535	1	officeofmd	officeofmd	NOUN
ihlr-16449	535	2	.	.	PUNCT
ihlr-16449	536	1	ati'ygen.j.josephcurran	ati'ygen.j.josephcurran	PROPN
ihlr-16449	536	2	,	,	PUNCT
ihlr-16449	536	3	jr	jr	PROPN
ihlr-16449	536	4	.	.	PROPN
ihlr-16449	536	5	,newsrelease	,newsrelease	PUNCT
ihlr-16449	536	6	,	,	PUNCT
ihlr-16449	536	7	attomeygeneral	attomeygeneral	PROPN
ihlr-16449	536	8	takes	take	VERB
ihlr-16449	536	9	issue	issue	NOUN
ihlr-16449	536	10	with	with	ADP
ihlr-16449	536	11	conversion	conversion	NOUN
ihlr-16449	536	12	,	,	PUNCT
ihlr-16449	536	13	urges	urge	VERB
ihlr-16449	536	14	marylanders	marylander	NOUN
ihlr-16449	536	15	to	to	PART
ihlr-16449	536	16	read	read	VERB
ihlr-16449	536	17	abell	abell	PROPN
ihlr-16449	536	18	foundation	foundation	PROPN
ihlr-16449	536	19	report	report	PROPN
ihlr-16449	536	20	(	(	PUNCT
ihlr-16449	536	21	dec	dec	PROPN
ihlr-16449	536	22	.	.	PROPN
ihlr-16449	536	23	3	3	NUM
ihlr-16449	536	24	,	,	PUNCT
ihlr-16449	536	25	2001	2001	NUM
ihlr-16449	536	26	)	)	PUNCT
ihlr-16449	536	27	,	,	PUNCT
ihlr-16449	536	28	at	at	ADP
ihlr-16449	536	29	http://wwww.oag.state.md.us/press/200111203d01.htm	http://wwww.oag.state.md.us/press/200111203d01.htm	PROPN
ihlr-16449	536	30	[	[	X
ihlr-16449	536	31	hereinafter	hereinafter	NOUN
ihlr-16449	536	32	conversion	conversion	NOUN
ihlr-16449	536	33	]	]	PUNCT
ihlr-16449	536	34	.	.	PUNCT
ihlr-16449	537	1	114	114	NUM
ihlr-16449	537	2	.	.	PUNCT
ihlr-16449	538	1	see	see	VERB
ihlr-16449	538	2	i	i	PRON
ihlr-16449	538	3	d.	d.	PROPN
ihlr-16449	538	4	115	115	NUM
ihlr-16449	538	5	.	.	PUNCT
ihlr-16449	539	1	see	see	VERB
ihlr-16449	539	2	i	i	PRON
ihlr-16449	539	3	d.	d.	PROPN
ihlr-16449	539	4	the	the	DET
ihlr-16449	539	5	abell	abell	PROPN
ihlr-16449	539	6	foundation	foundation	PROPN
ihlr-16449	539	7	report	report	NOUN
ihlr-16449	539	8	criticized	criticize	VERB
ihlr-16449	539	9	carefll'st	carefll'st	NOUN
ihlr-16449	539	10	for	for	ADP
ihlr-16449	539	11	significantly	significantly	ADV
ihlr-16449	539	12	changing	change	VERB
ihlr-16449	539	13	its	its	PRON
ihlr-16449	539	14	purpose	purpose	NOUN
ihlr-16449	539	15	and	and	CCONJ
ihlr-16449	539	16	focus	focus	VERB
ihlr-16449	539	17	.	.	PUNCT
ihlr-16449	540	1	i	i	PRON
ihlr-16449	540	2	d.	d.	PROPN
ihlr-16449	540	3	careftrst	careftrst	PROPN
ihlr-16449	540	4	formerly	formerly	ADV
ihlr-16449	540	5	functioned	function	VERB
ihlr-16449	540	6	as	as	ADP
ihlr-16449	540	7	an	an	DET
ihlr-16449	540	8	insurer	insurer	NOUN
ihlr-16449	540	9	for	for	ADP
ihlr-16449	540	10	high	high	ADJ
ihlr-16449	540	11	-	-	PUNCT
ihlr-16449	540	12	risk	risk	NOUN
ihlr-16449	540	13	individuals	individual	NOUN
ihlr-16449	540	14	.	.	PUNCT
ihlr-16449	541	1	i	i	PRON
ihlr-16449	541	2	d.	d.	PROPN
ihlr-16449	541	3	however	however	ADV
ihlr-16449	541	4	,	,	PUNCT
ihlr-16449	541	5	it	it	PRON
ihlr-16449	541	6	took	take	VERB
ihlr-16449	541	7	steps	step	NOUN
ihlr-16449	541	8	to	to	PART
ihlr-16449	541	9	eliminate	eliminate	VERB
ihlr-16449	541	10	coverage	coverage	NOUN
ihlr-16449	541	11	for	for	ADP
ihlr-16449	541	12	the	the	DET
ihlr-16449	541	13	under	under	ADV
ihlr-16449	541	14	-	-	PUNCT
ihlr-16449	541	15	insured	insure	VERB
ihlr-16449	541	16	portion	portion	NOUN
ihlr-16449	541	17	of	of	ADP
ihlr-16449	541	18	the	the	DET
ihlr-16449	541	19	population	population	NOUN
ihlr-16449	541	20	,	,	PUNCT
ihlr-16449	541	21	except	except	SCONJ
ihlr-16449	541	22	through	through	ADP
ihlr-16449	541	23	an	an	DET
ihlr-16449	541	24	expensive	expensive	ADJ
ihlr-16449	541	25	open	open	ADJ
ihlr-16449	541	26	enrollment	enrollment	NOUN
ihlr-16449	541	27	program	program	NOUN
ihlr-16449	541	28	offered	offer	VERB
ihlr-16449	541	29	only	only	ADV
ihlr-16449	541	30	twice	twice	DET
ihlr-16449	541	31	a	a	DET
ihlr-16449	541	32	year	year	NOUN
ihlr-16449	541	33	.	.	PUNCT
ihlr-16449	542	1	i	i	PRON
ihlr-16449	542	2	d.	d.	PROPN
ihlr-16449	542	3	the	the	DET
ihlr-16449	542	4	state	state	NOUN
ihlr-16449	542	5	subsidized	subsidize	VERB
ihlr-16449	542	6	this	this	DET
ihlr-16449	542	7	program	program	NOUN
ihlr-16449	542	8	,	,	PUNCT
ihlr-16449	542	9	leading	lead	VERB
ihlr-16449	542	10	to	to	ADP
ihlr-16449	542	11	net	net	ADJ
ihlr-16449	542	12	earnings	earning	NOUN
ihlr-16449	542	13	for	for	ADP
ihlr-16449	542	14	the	the	DET
ihlr-16449	542	15	company	company	NOUN
ihlr-16449	542	16	.	.	PUNCT
ihlr-16449	543	1	conversion	conversion	NOUN
ihlr-16449	543	2	,	,	PUNCT
ihlr-16449	543	3	supra	supra	PROPN
ihlr-16449	543	4	note	note	NOUN
ihlr-16449	543	5	113	113	NUM
ihlr-16449	543	6	.	.	PUNCT
ihlr-16449	544	1	this	this	PRON
ihlr-16449	544	2	was	be	AUX
ihlr-16449	544	3	in	in	ADP
ihlr-16449	544	4	addition	addition	NOUN
ihlr-16449	544	5	to	to	ADP
ihlr-16449	544	6	the	the	DET
ihlr-16449	544	7	significant	significant	ADJ
ihlr-16449	544	8	reserves	reserve	NOUN
ihlr-16449	544	9	that	that	PRON
ihlr-16449	544	10	carefirst	carefirst	ADV
ihlr-16449	544	11	also	also	ADV
ihlr-16449	544	12	carried	carry	VERB
ihlr-16449	544	13	,	,	PUNCT
ihlr-16449	544	14	which	which	PRON
ihlr-16449	544	15	were	be	AUX
ihlr-16449	544	16	above	above	ADP
ihlr-16449	544	17	industry	industry	NOUN
ihlr-16449	544	18	standards	standard	NOUN
ihlr-16449	544	19	.	.	PUNCT
ihlr-16449	545	1	i	i	PRON
ihlr-16449	545	2	d.	d.	PROPN
ihlr-16449	545	3	116	116	NUM
ihlr-16449	545	4	.	.	PUNCT
ihlr-16449	546	1	office	office	NOUN
ihlr-16449	546	2	of	of	ADP
ihlr-16449	546	3	md	md	PROPN
ihlr-16449	546	4	.	.	PROPN
ihlr-16449	547	1	ati'y	ati'y	PROPN
ihlr-16449	547	2	gen	gen	PROPN
ihlr-16449	547	3	.	.	PROPN
ihlr-16449	547	4	j.josephcurran	j.josephcurran	PROPN
ihlr-16449	547	5	,	,	PUNCT
ihlr-16449	547	6	jr	jr	PROPN
ihlr-16449	547	7	.	.	PROPN
ihlr-16449	547	8	,	,	PUNCT
ihlr-16449	547	9	curran	curran	PROPN
ihlr-16449	547	10	responds	respond	VERB
ihlr-16449	547	11	to	to	ADP
ihlr-16449	547	12	disclosure	disclosure	NOUN
ihlr-16449	547	13	of	of	ADP
ihlr-16449	547	14	compensation	compensation	NOUN
ihlr-16449	547	15	packages	package	NOUN
ihlr-16449	547	16	for	for	ADP
ihlr-16449	547	17	carefirst	carefirst	ADJ
ihlr-16449	547	18	execs	exec	NOUN
ihlr-16449	547	19	(	(	PUNCT
ihlr-16449	547	20	mar	mar	PROPN
ihlr-16449	547	21	.	.	PROPN
ihlr-16449	547	22	7	7	NUM
ihlr-16449	547	23	,	,	PUNCT
ihlr-16449	547	24	2002	2002	NUM
ihlr-16449	547	25	)	)	PUNCT
ihlr-16449	547	26	,	,	PUNCT
ihlr-16449	547	27	at	at	ADP
ihlr-16449	547	28	http://www.oag.state	http://www.oag.state	PROPN
ihlr-16449	547	29	.	.	PUNCT
ihlr-16449	548	1	md.us/press/2002/030702.htm	md.us/press/2002/030702.htm	PROPN
ihlr-16449	548	2	.	.	PUNCT
ihlr-16449	549	1	117	117	NUM
ihlr-16449	549	2	.	.	PUNCT
ihlr-16449	550	1	ld	ld	PROPN
ihlr-16449	550	2	.	.	PROPN
ihlr-16449	550	3	118	118	NUM
ihlr-16449	550	4	.	.	PUNCT
ihlr-16449	551	1	see	see	VERB
ihlr-16449	551	2	generally	generally	ADV
ihlr-16449	551	3	87	87	NUM
ihlr-16449	551	4	op	op	NOUN
ihlr-16449	551	5	.	.	PUNCT
ihlr-16449	552	1	md	md	PROPN
ihlr-16449	552	2	.	.	PUNCT
ihlr-16449	553	1	att'y	att'y	PROPN
ihlr-16449	553	2	gen	gen	PROPN
ihlr-16449	553	3	.	.	PROPN
ihlr-16449	553	4	02	02	NUM
ihlr-16449	553	5	-	-	PUNCT
ihlr-16449	553	6	019	019	NUM
ihlr-16449	553	7	(	(	PUNCT
ihlr-16449	553	8	2002	2002	NUM
ihlr-16449	553	9	)	)	PUNCT
ihlr-16449	553	10	(	(	PUNCT
ihlr-16449	553	11	opinion	opinion	NOUN
ihlr-16449	553	12	that	that	SCONJ
ihlr-16449	553	13	the	the	DET
ihlr-16449	553	14	maryland	maryland	PROPN
ihlr-16449	553	15	insurance	insurance	NOUN
ihlr-16449	553	16	commissioner	commissioner	NOUN
ihlr-16449	553	17	had	have	AUX
ihlr-16449	553	18	the	the	DET
ihlr-16449	553	19	authority	authority	NOUN
ihlr-16449	553	20	to	to	PART
ihlr-16449	553	21	review	review	VERB
ihlr-16449	553	22	certain	certain	ADJ
ihlr-16449	553	23	transactions	transaction	NOUN
ihlr-16449	553	24	associated	associate	VERB
ihlr-16449	553	25	with	with	ADP
ihlr-16449	553	26	the	the	DET
ihlr-16449	553	27	proposed	propose	VERB
ihlr-16449	553	28	merger	merger	NOUN
ihlr-16449	553	29	and	and	CCONJ
ihlr-16449	553	30	conversion	conversion	NOUN
ihlr-16449	553	31	of	of	ADP
ihlr-16449	553	32	carefirst	carefirst	NOUN
ihlr-16449	553	33	to	to	ADP
ihlr-16449	553	34	for	for	ADP
ihlr-16449	553	35	-	-	PUNCT
ihlr-16449	553	36	profit	profit	NOUN
ihlr-16449	553	37	status	status	NOUN
ihlr-16449	553	38	)	)	PUNCT
ihlr-16449	553	39	.	.	PUNCT
ihlr-16449	554	1	119	119	NUM
ihlr-16449	554	2	.	.	PUNCT
ihlr-16449	555	1	see	see	PROPN
ihlr-16449	555	2	md	md	PROPN
ihlr-16449	555	3	.	.	PROPN
ihlr-16449	555	4	ati'y	ati'y	PROPN
ihlr-16449	555	5	gen	gen	PROPN
ihlr-16449	555	6	.	.	PROPN
ihlr-16449	555	7	report	report	PROPN
ihlr-16449	555	8	2003	2003	NUM
ihlr-16449	555	9	-	-	SYM
ihlr-16449	555	10	02	02	NUM
ihlr-16449	555	11	-	-	PUNCT
ihlr-16449	555	12	032	032	NUM
ihlr-16449	555	13	(	(	PUNCT
ihlr-16449	555	14	2003	2003	NUM
ihlr-16449	555	15	)	)	PUNCT
ihlr-16449	556	1	[	[	X
ihlr-16449	556	2	hereinafter	hereinafter	NOUN
ihlr-16449	556	3	report	report	NOUN
ihlr-16449	556	4	]	]	PUNCT
ihlr-16449	556	5	.	.	PUNCT
ihlr-16449	557	1	see	see	VERB
ihlr-16449	557	2	also	also	ADV
ihlr-16449	557	3	office	office	NOUN
ihlr-16449	557	4	of	of	ADP
ihlr-16449	557	5	md	md	PROPN
ihlr-16449	557	6	.	.	PROPN
ihlr-16449	558	1	ati'y	ati'y	PROPN
ihlr-16449	558	2	gen	gen	PROPN
ihlr-16449	558	3	.	.	PROPN
ihlr-16449	558	4	,	,	PUNCT
ihlr-16449	558	5	attorney	attorney	NOUN
ihlr-16449	558	6	general	general	NOUN
ihlr-16449	558	7	applauds	applaud	VERB
ihlr-16449	558	8	process	process	NOUN
ihlr-16449	558	9	,	,	PUNCT
ihlr-16449	558	10	commissioner	commissioner	NOUN
ihlr-16449	558	11	's	's	PART
ihlr-16449	558	12	decision	decision	NOUN
ihlr-16449	558	13	in	in	ADP
ihlr-16449	558	14	proposed	propose	VERB
ihlr-16449	558	15	carefirst	carefirst	ADJ
ihlr-16449	558	16	sale	sale	NOUN
ihlr-16449	558	17	(	(	PUNCT
ihlr-16449	558	18	mar	mar	PROPN
ihlr-16449	558	19	.	.	PROPN
ihlr-16449	558	20	5	5	NUM
ihlr-16449	558	21	,	,	PUNCT
ihlr-16449	558	22	2003	2003	NUM
ihlr-16449	558	23	)	)	PUNCT
ihlr-16449	558	24	,	,	PUNCT
ihlr-16449	558	25	athttp://www.oag.state.md.us/press/2003/030503	athttp://www.oag.state.md.us/press/2003/030503	PROPN
ihlr-16449	558	26	.htm	.htm	PUNCT
ihlr-16449	559	1	[	[	X
ihlr-16449	559	2	hereinafter	hereinafter	NOUN
ihlr-16449	559	3	commissioner	commissioner	NOUN
ihlr-16449	559	4	's	's	PART
ihlr-16449	559	5	decision	decision	NOUN
ihlr-16449	559	6	]	]	PUNCT
ihlr-16449	559	7	.	.	PUNCT
ihlr-16449	560	1	120	120	NUM
ihlr-16449	560	2	.	.	PUNCT
ihlr-16449	561	1	see	see	VERB
ihlr-16449	561	2	commissioner	commissioner	NOUN
ihlr-16449	561	3	's	's	PART
ihlr-16449	561	4	decision	decision	NOUN
ihlr-16449	561	5	,	,	PUNCT
ihlr-16449	561	6	supra	supra	PROPN
ihlr-16449	561	7	note	note	PROPN
ihlr-16449	561	8	119	119	NUM
ihlr-16449	561	9	.	.	PUNCT
ihlr-16449	561	10	2004	2004	NUM
ihlr-16449	561	11	]	]	PUNCT
ihlr-16449	562	1	healthcare	healthcare	NOUN
ihlr-16449	562	2	organizations	organization	NOUN
ihlr-16449	562	3	and	and	CCONJ
ihlr-16449	562	4	the	the	DET
ihlr-16449	562	5	implications	implication	NOUN
ihlr-16449	562	6	of	of	ADP
ihlr-16449	562	7	soxa	soxa	NOUN
ihlr-16449	562	8	197	197	NUM
ihlr-16449	562	9	proposal	proposal	NOUN
ihlr-16449	562	10	,	,	PUNCT
ihlr-16449	562	11	the	the	DET
ihlr-16449	562	12	attorney	attorney	NOUN
ihlr-16449	562	13	general	general	NOUN
ihlr-16449	562	14	testified	testify	VERB
ihlr-16449	562	15	during	during	ADP
ihlr-16449	562	16	the	the	DET
ihlr-16449	562	17	2003	2003	NUM
ihlr-16449	562	18	legislative	legislative	ADJ
ihlr-16449	562	19	session	session	NOUN
ihlr-16449	562	20	.	.	PUNCT
ihlr-16449	563	1	his	his	PRON
ihlr-16449	563	2	testimony	testimony	NOUN
ihlr-16449	563	3	focused	focus	VERB
ihlr-16449	563	4	on	on	ADP
ihlr-16449	563	5	his	his	PRON
ihlr-16449	563	6	support	support	NOUN
ihlr-16449	563	7	of	of	ADP
ihlr-16449	563	8	substantive	substantive	ADJ
ihlr-16449	563	9	changes	change	NOUN
ihlr-16449	563	10	to	to	ADP
ihlr-16449	563	11	maryland	maryland	NOUN
ihlr-16449	563	12	law	law	NOUN
ihlr-16449	563	13	in	in	ADP
ihlr-16449	563	14	order	order	NOUN
ihlr-16449	563	15	to	to	PART
ihlr-16449	563	16	address	address	VERB
ihlr-16449	563	17	the	the	DET
ihlr-16449	563	18	threat	threat	NOUN
ihlr-16449	563	19	to	to	ADP
ihlr-16449	563	20	the	the	DET
ihlr-16449	563	21	public	public	ADJ
ihlr-16449	563	22	interest	interest	NOUN
ihlr-16449	563	23	posed	pose	VERB
ihlr-16449	563	24	by	by	ADP
ihlr-16449	563	25	carefirst	carefirst	ADJ
ihlr-16449	563	26	'	'	PUNCT
ihlr-16449	563	27	s	s	NOUN
ihlr-16449	563	28	questionable	questionable	ADJ
ihlr-16449	563	29	management	management	NOUN
ihlr-16449	563	30	practices	practice	NOUN
ihlr-16449	563	31	.	.	PUNCT
ihlr-16449	564	1	121	121	NUM
ihlr-16449	564	2	the	the	DET
ihlr-16449	564	3	changes	change	NOUN
ihlr-16449	564	4	were	be	AUX
ihlr-16449	564	5	enacted	enact	VERB
ihlr-16449	564	6	into	into	ADP
ihlr-16449	564	7	law	law	NOUN
ihlr-16449	564	8	as	as	ADP
ihlr-16449	564	9	a	a	DET
ihlr-16449	564	10	part	part	NOUN
ihlr-16449	564	11	of	of	ADP
ihlr-16449	564	12	the	the	DET
ihlr-16449	564	13	emergency	emergency	NOUN
ihlr-16449	564	14	nonprofit	nonprofit	ADJ
ihlr-16449	564	15	health	health	NOUN
ihlr-16449	564	16	service	service	NOUN
ihlr-16449	564	17	plan	plan	NOUN
ihlr-16449	564	18	reform	reform	PROPN
ihlr-16449	564	19	legislation.122	legislation.122	PROPN
ihlr-16449	564	20	vi	vi	PROPN
ihlr-16449	564	21	.	.	PUNCT
ihlr-16449	565	1	the	the	DET
ihlr-16449	565	2	recent	recent	ADJ
ihlr-16449	565	3	arrival	arrival	NOUN
ihlr-16449	565	4	of	of	ADP
ihlr-16449	565	5	"	"	PUNCT
ihlr-16449	565	6	corporate	corporate	ADJ
ihlr-16449	565	7	compliance	compliance	NOUN
ihlr-16449	565	8	"	"	PUNCT
ihlr-16449	565	9	during	during	ADP
ihlr-16449	565	10	the	the	DET
ihlr-16449	565	11	past	past	ADJ
ihlr-16449	565	12	twenty	twenty	NUM
ihlr-16449	565	13	-	-	PUNCT
ihlr-16449	565	14	five	five	NUM
ihlr-16449	565	15	years	year	NOUN
ihlr-16449	565	16	,	,	PUNCT
ihlr-16449	565	17	healthcare	healthcare	NOUN
ihlr-16449	565	18	providers	provider	NOUN
ihlr-16449	565	19	,	,	PUNCT
ihlr-16449	565	20	both	both	PRON
ihlr-16449	565	21	institu­	institu­	PROPN
ihlr-16449	565	22	tional	tional	ADJ
ihlr-16449	565	23	and	and	CCONJ
ihlr-16449	565	24	individual	individual	ADJ
ihlr-16449	565	25	,	,	PUNCT
ihlr-16449	565	26	have	have	AUX
ihlr-16449	565	27	become	become	VERB
ihlr-16449	565	28	more	more	ADV
ihlr-16449	565	29	interested	interested	ADJ
ihlr-16449	565	30	in	in	ADP
ihlr-16449	565	31	and	and	CCONJ
ihlr-16449	565	32	educated	educate	VERB
ihlr-16449	565	33	about	about	ADP
ihlr-16449	565	34	the	the	DET
ihlr-16449	565	35	regulatory	regulatory	ADJ
ihlr-16449	565	36	environment	environment	NOUN
ihlr-16449	565	37	in	in	ADP
ihlr-16449	565	38	which	which	PRON
ihlr-16449	565	39	they	they	PRON
ihlr-16449	565	40	conduct	conduct	VERB
ihlr-16449	565	41	business	business	NOUN
ihlr-16449	565	42	or	or	CCONJ
ihlr-16449	565	43	practice	practice	NOUN
ihlr-16449	565	44	.	.	PUNCT
ihlr-16449	566	1	this	this	PRON
ihlr-16449	566	2	stems	stem	VERB
ihlr-16449	566	3	from	from	ADP
ihlr-16449	566	4	external	external	ADJ
ihlr-16449	566	5	enforcement	enforcement	NOUN
ihlr-16449	566	6	pressures	pressure	NOUN
ihlr-16449	566	7	exerted	exert	VERB
ihlr-16449	566	8	on	on	ADP
ihlr-16449	566	9	healthcare	healthcare	NOUN
ihlr-16449	566	10	providers	provider	NOUN
ihlr-16449	566	11	to	to	PART
ihlr-16449	566	12	conform	conform	VERB
ihlr-16449	566	13	their	their	PRON
ihlr-16449	566	14	business	business	NOUN
ihlr-16449	566	15	practices	practice	NOUN
ihlr-16449	566	16	to	to	ADP
ihlr-16449	566	17	a	a	DET
ihlr-16449	566	18	variety	variety	NOUN
ihlr-16449	566	19	of	of	ADP
ihlr-16449	566	20	state	state	NOUN
ihlr-16449	566	21	and	and	CCONJ
ihlr-16449	566	22	federal	federal	ADJ
ihlr-16449	566	23	regulations	regulation	NOUN
ihlr-16449	566	24	or	or	CCONJ
ihlr-16449	566	25	face	face	VERB
ihlr-16449	566	26	significant	significant	ADJ
ihlr-16449	566	27	criminal	criminal	ADJ
ihlr-16449	566	28	and	and	CCONJ
ihlr-16449	566	29	civil	civil	ADJ
ihlr-16449	566	30	penalties	penalty	NOUN
ihlr-16449	566	31	.	.	PUNCT
ihlr-16449	567	1	well	well	ADV
ihlr-16449	567	2	-	-	PUNCT
ihlr-16449	567	3	publicized	publicize	VERB
ihlr-16449	567	4	cases	case	NOUN
ihlr-16449	567	5	involv­	involv­	VERB
ihlr-16449	567	6	ing	ing	ADJ
ihlr-16449	567	7	violations	violation	NOUN
ihlr-16449	567	8	of	of	ADP
ihlr-16449	567	9	the	the	DET
ihlr-16449	567	10	anti	anti	ADJ
ihlr-16449	567	11	-	-	ADJ
ihlr-16449	567	12	kickback	kickback	ADJ
ihlr-16449	567	13	statute	statute	NOUN
ihlr-16449	567	14	are	be	AUX
ihlr-16449	567	15	examples	example	NOUN
ihlr-16449	567	16	of	of	ADP
ihlr-16449	567	17	such	such	ADJ
ihlr-16449	567	18	enforcement	enforcement	NOUN
ihlr-16449	567	19	activities	activity	NOUN
ihlr-16449	567	20	that	that	PRON
ihlr-16449	567	21	assisted	assist	VERB
ihlr-16449	567	22	in	in	ADP
ihlr-16449	567	23	getting	get	VERB
ihlr-16449	567	24	both	both	CCONJ
ihlr-16449	567	25	the	the	DET
ihlr-16449	567	26	healthcare	healthcare	NOUN
ihlr-16449	567	27	providers	provider	NOUN
ihlr-16449	567	28	'	'	PART
ihlr-16449	567	29	and	and	CCONJ
ihlr-16449	567	30	the	the	DET
ihlr-16449	567	31	public	public	NOUN
ihlr-16449	567	32	's	's	PART
ihlr-16449	567	33	attention	attention	NOUN
ihlr-16449	567	34	.	.	PUNCT
ihlr-16449	568	1	123	123	NUM
ihlr-16449	568	2	the	the	DET
ihlr-16449	568	3	high	high	ADJ
ihlr-16449	568	4	profile	profile	NOUN
ihlr-16449	568	5	pressure	pressure	NOUN
ihlr-16449	568	6	facing	face	VERB
ihlr-16449	568	7	today	today	NOUN
ihlr-16449	568	8	'	'	PUNCT
ihlr-16449	568	9	s	s	NOUN
ihlr-16449	568	10	healthcare	healthcare	NOUN
ihlr-16449	568	11	providers	provider	NOUN
ihlr-16449	568	12	has	have	AUX
ihlr-16449	568	13	been	be	AUX
ihlr-16449	568	14	largely	largely	ADV
ihlr-16449	568	15	instigated	instigate	VERB
ihlr-16449	568	16	by	by	ADP
ihlr-16449	568	17	the	the	DET
ihlr-16449	568	18	federal	federal	ADJ
ihlr-16449	568	19	and	and	CCONJ
ihlr-16449	568	20	state	state	NOUN
ihlr-16449	568	21	fraud	fraud	NOUN
ihlr-16449	568	22	and	and	CCONJ
ihlr-16449	568	23	abuse	abuse	NOUN
ihlr-16449	568	24	laws	law	NOUN
ihlr-16449	568	25	created	create	VERB
ihlr-16449	568	26	in	in	ADP
ihlr-16449	568	27	the	the	DET
ihlr-16449	568	28	last	last	ADJ
ihlr-16449	568	29	quarter	quarter	NOUN
ihlr-16449	568	30	of	of	ADP
ihlr-16449	568	31	the	the	DET
ihlr-16449	568	32	twentieth	twentieth	ADJ
ihlr-16449	568	33	century	century	NOUN
ihlr-16449	568	34	.	.	PUNCT
ihlr-16449	569	1	these	these	DET
ihlr-16449	569	2	laws	law	NOUN
ihlr-16449	569	3	have	have	AUX
ihlr-16449	569	4	been	be	AUX
ihlr-16449	569	5	used	use	VERB
ihlr-16449	569	6	by	by	ADP
ihlr-16449	569	7	a	a	DET
ihlr-16449	569	8	variety	variety	NOUN
ihlr-16449	569	9	of	of	ADP
ihlr-16449	569	10	federal	federal	ADJ
ihlr-16449	569	11	and	and	CCONJ
ihlr-16449	569	12	state	state	NOUN
ihlr-16449	569	13	enforcement	enforcement	NOUN
ihlr-16449	569	14	agencies	agency	NOUN
ihlr-16449	569	15	to	to	PART
ihlr-16449	569	16	prohibit	prohibit	VERB
ihlr-16449	569	17	illegal	illegal	ADJ
ihlr-16449	569	18	activities	activity	NOUN
ihlr-16449	569	19	,	,	PUNCT
ihlr-16449	569	20	recover	recover	VERB
ihlr-16449	569	21	substantial	substantial	ADJ
ihlr-16449	569	22	overpayments	overpayment	NOUN
ihlr-16449	569	23	,	,	PUNCT
ihlr-16449	569	24	and	and	CCONJ
ihlr-16449	569	25	assess	assess	VERB
ihlr-16449	569	26	fines	fine	NOUN
ihlr-16449	569	27	and	and	CCONJ
ihlr-16449	569	28	penalties	penalty	NOUN
ihlr-16449	569	29	.	.	PUNCT
ihlr-16449	570	1	these	these	DET
ihlr-16449	570	2	federal	federal	ADJ
ihlr-16449	570	3	statutes	statute	NOUN
ihlr-16449	570	4	include	include	VERB
ihlr-16449	570	5	the	the	DET
ihlr-16449	570	6	anti	anti	ADJ
ihlr-16449	570	7	-	-	ADJ
ihlr-16449	570	8	kickback	kickback	ADJ
ihlr-16449	570	9	statute	statute	NOUN
ihlr-16449	570	10	,	,	PUNCT
ihlr-16449	570	11	124	124	NUM
ihlr-16449	570	12	the	the	DET
ihlr-16449	570	13	false	false	ADJ
ihlr-16449	570	14	oaims	oaim	NOUN
ihlr-16449	570	15	act	act	NOUN
ihlr-16449	570	16	,	,	PUNCT
ihlr-16449	570	17	125	125	NUM
ihlr-16449	570	18	the	the	DET
ihlr-16449	570	19	stark	stark	ADJ
ihlr-16449	570	20	law/26	law/26	NOUN
ihlr-16449	570	21	the	the	DET
ihlr-16449	570	22	civil	civil	ADJ
ihlr-16449	570	23	monetary	monetary	ADJ
ihlr-16449	570	24	provisions	provision	NOUN
ihlr-16449	570	25	of	of	ADP
ihlr-16449	570	26	various	various	ADJ
ihlr-16449	570	27	laws	law	NOUN
ihlr-16449	570	28	,	,	PUNCT
ihlr-16449	570	29	l27	l27	VERB
ihlr-16449	570	30	the	the	DET
ihlr-16449	570	31	federal	federal	PROPN
ihlr-16449	570	32	healthcare	healthcare	PROPN
ihlr-16449	570	33	program	program	PROPN
ihlr-16449	570	34	exclusion	exclusion	NOUN
ihlr-16449	570	35	provisions	provision	NOUN
ihlr-16449	570	36	,	,	PUNCT
ihlr-16449	570	37	and	and	CCONJ
ihlr-16449	570	38	healthcare	healthcare	PROPN
ihlr-16449	570	39	fraud	fraud	NOUN
ihlr-16449	570	40	statutes	statute	NOUN
ihlr-16449	570	41	affect­	affect­	PART
ihlr-16449	570	42	ing	ing	ADJ
ihlr-16449	570	43	governmental	governmental	ADJ
ihlr-16449	570	44	and	and	CCONJ
ihlr-16449	570	45	nongovernmental	nongovernmental	ADJ
ihlr-16449	570	46	third	third	ADJ
ihlr-16449	570	47	-	-	PUNCT
ihlr-16449	570	48	party	party	NOUN
ihlr-16449	570	49	payors.128	payors.128	NOUN
ihlr-16449	570	50	many	many	ADJ
ihlr-16449	570	51	states	state	NOUN
ihlr-16449	570	52	have	have	AUX
ihlr-16449	570	53	also	also	ADV
ihlr-16449	570	54	enacted	enact	VERB
ihlr-16449	570	55	fraud	fraud	NOUN
ihlr-16449	570	56	and	and	CCONJ
ihlr-16449	570	57	abuse	abuse	NOUN
ihlr-16449	570	58	statutes	statute	NOUN
ihlr-16449	570	59	designed	design	VERB
ihlr-16449	570	60	to	to	PART
ihlr-16449	570	61	address	address	VERB
ihlr-16449	570	62	varying	vary	VERB
ihlr-16449	570	63	public	public	ADJ
ihlr-16449	570	64	policy	policy	NOUN
ihlr-16449	570	65	considerations	consideration	NOUN
ihlr-16449	570	66	.	.	PUNCT
ihlr-16449	571	1	these	these	DET
ihlr-16449	571	2	statutes	statute	NOUN
ihlr-16449	571	3	often	often	ADV
ihlr-16449	571	4	follow	follow	VERB
ihlr-16449	571	5	not	not	PART
ihlr-16449	571	6	only	only	ADV
ihlr-16449	571	7	the	the	DET
ihlr-16449	571	8	federal	federal	ADJ
ihlr-16449	571	9	anti	anti	ADJ
ihlr-16449	571	10	-	-	ADJ
ihlr-16449	571	11	kickback	kickback	ADJ
ihlr-16449	571	12	and	and	CCONJ
ihlr-16449	571	13	false	false	ADJ
ihlr-16449	571	14	oaims	oaim	NOUN
ihlr-16449	571	15	statutes	statute	NOUN
ihlr-16449	571	16	,	,	PUNCT
ihlr-16449	571	17	but	but	CCONJ
ihlr-16449	571	18	also	also	ADV
ihlr-16449	571	19	the	the	DET
ihlr-16449	571	20	physician	physician	NOUN
ihlr-16449	571	21	self	self	NOUN
ihlr-16449	571	22	-	-	PUNCT
ihlr-16449	571	23	referral	referral	NOUN
ihlr-16449	571	24	prohibitions	prohibition	NOUN
ihlr-16449	571	25	found	find	VERB
ihlr-16449	571	26	in	in	ADP
ihlr-16449	571	27	the	the	DET
ihlr-16449	571	28	stark	stark	ADJ
ihlr-16449	571	29	law	law	NOUN
ihlr-16449	571	30	.	.	PUNCT
ihlr-16449	572	1	additionally	additionally	ADV
ihlr-16449	572	2	,	,	PUNCT
ihlr-16449	572	3	prohibitions	prohibition	NOUN
ihlr-16449	572	4	against	against	ADP
ihlr-16449	572	5	fee	fee	NOUN
ihlr-16449	572	6	-	-	PUNCT
ihlr-16449	572	7	splitting	splitting	NOUN
ihlr-16449	572	8	and	and	CCONJ
ihlr-16449	572	9	deceptive	deceptive	ADJ
ihlr-16449	572	10	trade	trade	NOUN
ihlr-16449	572	11	practices	practice	NOUN
ihlr-16449	572	12	,	,	PUNCT
ihlr-16449	572	13	·	·	PUNCT
ihlr-16449	572	14	along	along	ADP
ihlr-16449	572	15	with	with	ADP
ihlr-16449	572	16	consumer	consumer	NOUN
ihlr-16449	572	17	protection	protection	NOUN
ihlr-16449	572	18	statutes	statute	NOUN
ihlr-16449	572	19	and	and	CCONJ
ihlr-16449	572	20	professional	professional	ADJ
ihlr-16449	572	21	licensing	licensing	NOUN
ihlr-16449	572	22	statutes	statute	NOUN
ihlr-16449	572	23	,	,	PUNCT
ihlr-16449	572	24	have	have	AUX
ihlr-16449	572	25	been	be	AUX
ihlr-16449	572	26	designed	design	VERB
ihlr-16449	572	27	and	and	CCONJ
ihlr-16449	572	28	interpreted	interpret	VERB
ihlr-16449	572	29	to	to	PART
ihlr-16449	572	30	protect	protect	VERB
ihlr-16449	572	31	the	the	DET
ihlr-16449	572	32	public	public	NOUN
ihlr-16449	572	33	from	from	ADP
ihlr-16449	572	34	fraudulent	fraudulent	ADJ
ihlr-16449	572	35	,	,	PUNCT
ihlr-16449	572	36	abusive	abusive	ADJ
ihlr-16449	572	37	,	,	PUNCT
ihlr-16449	572	38	and	and	CCONJ
ihlr-16449	572	39	unprofessional	unprofessional	ADJ
ihlr-16449	572	40	conduct	conduct	NOUN
ihlr-16449	572	41	.	.	PUNCT
ihlr-16449	573	1	121	121	NUM
ihlr-16449	573	2	.	.	PUNCT
ihlr-16449	573	3	report	report	NOUN
ihlr-16449	573	4	,	,	PUNCT
ihlr-16449	573	5	supra	supra	PROPN
ihlr-16449	573	6	note	note	VERB
ihlr-16449	573	7	119	119	NUM
ihlr-16449	573	8	.	.	PROPN
ihlr-16449	573	9	122	122	NUM
ihlr-16449	573	10	.	.	PUNCT
ihlr-16449	574	1	i	i	PRON
ihlr-16449	574	2	d.	d.	PROPN
ihlr-16449	574	3	123	123	NUM
ihlr-16449	574	4	.	.	PUNCT
ihlr-16449	575	1	see	see	VERB
ihlr-16449	575	2	,	,	PUNCT
ihlr-16449	575	3	e.g.	e.g.	ADV
ihlr-16449	575	4	,	,	PUNCT
ihlr-16449	575	5	united	united	PROPN
ihlr-16449	575	6	states	states	PROPN
ihlr-16449	575	7	v.	v.	ADP
ihlr-16449	575	8	greber	greber	PROPN
ihlr-16449	575	9	,	,	PUNCT
ihlr-16449	575	10	760	760	NUM
ihlr-16449	575	11	f.2d	f.2d	NUM
ihlr-16449	575	12	68	68	NUM
ihlr-16449	575	13	(	(	PUNCT
ihlr-16449	575	14	3d	3d	NUM
ihlr-16449	575	15	cir	cir	NOUN
ihlr-16449	575	16	.	.	PUNCT
ihlr-16449	575	17	1985	1985	NUM
ihlr-16449	575	18	)	)	PUNCT
ihlr-16449	575	19	;	;	PUNCT
ihlr-16449	575	20	united	united	PROPN
ihlr-16449	575	21	states	states	PROPN
ihlr-16449	575	22	v.	v.	PROPN
ihlr-16449	575	23	kats	kats	PROPN
ihlr-16449	575	24	,	,	PUNCT
ihlr-16449	575	25	871	871	NUM
ihlr-16449	575	26	f.2d	f.2d	NUM
ihlr-16449	575	27	105	105	NUM
ihlr-16449	575	28	(	(	PUNCT
ihlr-16449	575	29	9th	9th	ADJ
ihlr-16449	575	30	cir	cir	NOUN
ihlr-16449	575	31	.	.	PROPN
ihlr-16449	575	32	1989	1989	NUM
ihlr-16449	575	33	)	)	PUNCT
ihlr-16449	575	34	;	;	PUNCT
ihlr-16449	575	35	united	united	PROPN
ihlr-16449	575	36	states	states	PROPN
ihlr-16449	575	37	v.	v.	PROPN
ihlr-16449	575	38	bay	bay	PROPN
ihlr-16449	575	39	state	state	PROPN
ihlr-16449	575	40	ambulance	ambulance	PROPN
ihlr-16449	575	41	&	&	CCONJ
ihlr-16449	575	42	hosp	hosp	PROPN
ihlr-16449	575	43	.	.	PUNCT
ihlr-16449	576	1	rental	rental	ADJ
ihlr-16449	576	2	serv	serv	X
ihlr-16449	576	3	.	.	PUNCT
ihlr-16449	576	4	,	,	PUNCT
ihlr-16449	576	5	874	874	NUM
ihlr-16449	576	6	f.2d	f.2d	NUM
ihlr-16449	576	7	20	20	NUM
ihlr-16449	576	8	(	(	PUNCT
ihlr-16449	576	9	1st	1st	ADJ
ihlr-16449	576	10	cir	cir	NOUN
ihlr-16449	576	11	.	.	PROPN
ihlr-16449	576	12	1989	1989	NUM
ihlr-16449	576	13	)	)	PUNCT
ihlr-16449	576	14	.	.	PUNCT
ihlr-16449	577	1	124	124	NUM
ihlr-16449	577	2	.	.	PUNCT
ihlr-16449	578	1	42	42	NUM
ihlr-16449	578	2	u.s.c	u.s.c	ADJ
ihlr-16449	578	3	.	.	PUNCT
ihlr-16449	579	1	§	§	PROPN
ihlr-16449	579	2	1320a-7b(b	1320a-7b(b	NUM
ihlr-16449	579	3	)	)	PUNCT
ihlr-16449	579	4	(	(	PUNCT
ihlr-16449	579	5	2004	2004	NUM
ihlr-16449	579	6	)	)	PUNCT
ihlr-16449	579	7	.	.	PUNCT
ihlr-16449	580	1	125	125	NUM
ihlr-16449	580	2	.	.	X
ihlr-16449	580	3	31	31	NUM
ihlr-16449	580	4	u.s.c	u.s.c	NOUN
ihlr-16449	580	5	.	.	PUNCT
ihlr-16449	581	1	§	§	PROPN
ihlr-16449	581	2	3729	3729	NUM
ihlr-16449	581	3	(	(	PUNCT
ihlr-16449	581	4	2004	2004	NUM
ihlr-16449	581	5	)	)	PUNCT
ihlr-16449	581	6	.	.	PUNCT
ihlr-16449	582	1	126	126	NUM
ihlr-16449	582	2	.	.	X
ihlr-16449	582	3	42	42	NUM
ihlr-16449	582	4	u.s.c	u.s.c	ADJ
ihlr-16449	582	5	.	.	PUNCT
ihlr-16449	583	1	§	§	PROPN
ihlr-16449	583	2	1395nn	1395nn	PROPN
ihlr-16449	583	3	(	(	PUNCT
ihlr-16449	583	4	2004	2004	NUM
ihlr-16449	583	5	)	)	PUNCT
ihlr-16449	583	6	.	.	PUNCT
ihlr-16449	584	1	127	127	NUM
ihlr-16449	584	2	.	.	PUNCT
ihlr-16449	585	1	i	i	PRON
ihlr-16449	585	2	d.	d.	PROPN
ihlr-16449	585	3	§	§	PROPN
ihlr-16449	585	4	1320a-7a	1320a-7a	NUM
ihlr-16449	585	5	128	128	NUM
ihlr-16449	585	6	.	.	PROPN
ihlr-16449	585	7	18	18	NUM
ihlr-16449	585	8	u.s.c	u.s.c	NOUN
ihlr-16449	585	9	.	.	PUNCT
ihlr-16449	586	1	§	§	PROPN
ihlr-16449	586	2	§	§	PROPN
ihlr-16449	586	3	1035	1035	NUM
ihlr-16449	586	4	,	,	PUNCT
ihlr-16449	586	5	1345	1345	NUM
ihlr-16449	586	6	(	(	PUNCT
ihlr-16449	586	7	2004	2004	NUM
ihlr-16449	586	8	)	)	PUNCT
ihlr-16449	586	9	.	.	PUNCT
ihlr-16449	587	1	198	198	NUM
ihlr-16449	587	2	indiana	indiana	PROPN
ihlr-16449	587	3	health	health	PROPN
ihlr-16449	587	4	law	law	NOUN
ihlr-16449	587	5	review	review	NOUN
ihlr-16449	587	6	[	[	X
ihlr-16449	587	7	vol	vol	NOUN
ihlr-16449	587	8	.	.	PUNCT
ihlr-16449	588	1	1:175	1:175	NUM
ihlr-16449	588	2	congress	congress	PROPN
ihlr-16449	588	3	and	and	CCONJ
ihlr-16449	588	4	the	the	DET
ihlr-16449	588	5	department	department	NOUN
ihlr-16449	588	6	of	of	ADP
ihlr-16449	588	7	health	health	PROPN
ihlr-16449	588	8	and	and	CCONJ
ihlr-16449	588	9	human	human	PROPN
ihlr-16449	588	10	services	service	NOUN
ihlr-16449	588	11	(	(	PUNCT
ihlr-16449	588	12	"	"	PUNCT
ihlr-16449	588	13	hhs	hhs	NOUN
ihlr-16449	588	14	"	"	PUNCT
ihlr-16449	588	15	)	)	PUNCT
ihlr-16449	588	16	have	have	AUX
ihlr-16449	588	17	attempted	attempt	VERB
ihlr-16449	588	18	to	to	PART
ihlr-16449	588	19	provide	provide	VERB
ihlr-16449	588	20	direction	direction	NOUN
ihlr-16449	588	21	and	and	CCONJ
ihlr-16449	588	22	encouragement	encouragement	NOUN
ihlr-16449	588	23	in	in	ADP
ihlr-16449	588	24	conjunction	conjunction	NOUN
ihlr-16449	588	25	with	with	ADP
ihlr-16449	588	26	the	the	DET
ihlr-16449	588	27	multiple	multiple	ADJ
ihlr-16449	588	28	sources	source	NOUN
ihlr-16449	588	29	for	for	ADP
ihlr-16449	588	30	penalties	penalty	NOUN
ihlr-16449	588	31	and	and	CCONJ
ihlr-16449	588	32	prosecution	prosecution	NOUN
ihlr-16449	588	33	.	.	PUNCT
ihlr-16449	589	1	in	in	ADP
ihlr-16449	589	2	1987	1987	NUM
ihlr-16449	589	3	,	,	PUNCT
ihlr-16449	589	4	congress	congress	PROPN
ihlr-16449	589	5	directed	direct	VERB
ihlr-16449	589	6	the	the	DET
ihlr-16449	589	7	secretary	secretary	NOUN
ihlr-16449	589	8	of	of	ADP
ihlr-16449	589	9	hhs	hhs	PROPN
ihlr-16449	589	10	to	to	PART
ihlr-16449	589	11	promulgate	promulgate	VERB
ihlr-16449	589	12	"	"	PUNCT
ihlr-16449	589	13	safe	safe	ADJ
ihlr-16449	589	14	harbor	harbor	NOUN
ihlr-16449	589	15	"	"	PUNCT
ihlr-16449	589	16	regulations	regulation	NOUN
ihlr-16449	589	17	that	that	PRON
ihlr-16449	589	18	would	would	AUX
ihlr-16449	589	19	describe	describe	VERB
ihlr-16449	589	20	the	the	DET
ihlr-16449	589	21	business	business	NOUN
ihlr-16449	589	22	practices	practice	NOUN
ihlr-16449	589	23	and	and	CCONJ
ihlr-16449	589	24	relationships	relationship	NOUN
ihlr-16449	589	25	,	,	PUNCT
ihlr-16449	589	26	regardless	regardless	ADV
ihlr-16449	589	27	of	of	ADP
ihlr-16449	589	28	the	the	DET
ihlr-16449	589	29	provider	provider	NOUN
ihlr-16449	589	30	's	's	PART
ihlr-16449	589	31	state	state	NOUN
ihlr-16449	589	32	of	of	ADP
ihlr-16449	589	33	mind	mind	NOUN
ihlr-16449	589	34	,	,	PUNCT
ihlr-16449	589	35	which	which	PRON
ihlr-16449	589	36	would	would	AUX
ihlr-16449	589	37	be	be	AUX
ihlr-16449	589	38	free	free	ADJ
ihlr-16449	589	39	from	from	ADP
ihlr-16449	589	40	prosecution	prosecution	NOUN
ihlr-16449	589	41	.	.	PUNCT
ihlr-16449	590	1	129	129	NUM
ihlr-16449	591	1	the	the	DET
ihlr-16449	591	2	safe	safe	ADJ
ihlr-16449	591	3	harbors	harbor	NOUN
ihlr-16449	591	4	130	130	NUM
ihlr-16449	591	5	that	that	PRON
ihlr-16449	591	6	have	have	AUX
ihlr-16449	591	7	been	be	AUX
ihlr-16449	591	8	developed	develop	VERB
ihlr-16449	591	9	and	and	CCONJ
ihlr-16449	591	10	proposed131	proposed131	PROPN
ihlr-16449	591	11	have	have	AUX
ihlr-16449	591	12	emphasized	emphasize	VERB
ihlr-16449	591	13	the	the	DET
ihlr-16449	591	14	importance	importance	NOUN
ihlr-16449	591	15	and	and	CCONJ
ihlr-16449	591	16	benefit	benefit	NOUN
ihlr-16449	591	17	of	of	ADP
ihlr-16449	591	18	caution	caution	NOUN
ihlr-16449	591	19	and	and	CCONJ
ihlr-16449	591	20	compliance	compliance	NOUN
ihlr-16449	591	21	in	in	ADP
ihlr-16449	591	22	structuring	structuring	NOUN
ihlr-16449	591	23	transactions	transaction	NOUN
ihlr-16449	591	24	and	and	CCONJ
ihlr-16449	591	25	relation­	relation­	NOUN
ihlr-16449	591	26	ships	ship	NOUN
ihlr-16449	591	27	.	.	PUNCT
ihlr-16449	592	1	additionally	additionally	ADV
ihlr-16449	592	2	,	,	PUNCT
ihlr-16449	592	3	since	since	SCONJ
ihlr-16449	592	4	1998	1998	NUM
ihlr-16449	592	5	,	,	PUNCT
ihlr-16449	592	6	the	the	DET
ihlr-16449	592	7	office	office	NOUN
ihlr-16449	592	8	of	of	ADP
ihlr-16449	592	9	inspector	inspector	NOUN
ihlr-16449	592	10	general	general	ADJ
ihlr-16449	592	11	(	(	PUNCT
ihlr-16449	592	12	"	"	PUNCT
ihlr-16449	592	13	oig	oig	PROPN
ihlr-16449	592	14	"	"	PUNCT
ihlr-16449	592	15	)	)	PUNCT
ihlr-16449	592	16	of	of	ADP
ihlr-16449	592	17	hhs	hhs	PROPN
ihlr-16449	592	18	has	have	AUX
ihlr-16449	592	19	developed	develop	VERB
ihlr-16449	592	20	eleven	eleven	NUM
ihlr-16449	592	21	different	different	ADJ
ihlr-16449	592	22	compliance	compliance	NOUN
ihlr-16449	592	23	program	program	NOUN
ihlr-16449	592	24	guidance	guidance	NOUN
ihlr-16449	592	25	documents	document	NOUN
ihlr-16449	592	26	in	in	ADP
ihlr-16449	592	27	order	order	NOUN
ihlr-16449	592	28	to	to	PART
ihlr-16449	592	29	assist	assist	VERB
ihlr-16449	592	30	those	those	DET
ihlr-16449	592	31	providers	provider	NOUN
ihlr-16449	592	32	with	with	ADP
ihlr-16449	592	33	development	development	NOUN
ihlr-16449	592	34	of	of	ADP
ihlr-16449	592	35	compliance	compliance	NOUN
ihlr-16449	592	36	programs	program	NOUN
ihlr-16449	592	37	oriented	orient	VERB
ihlr-16449	592	38	toward	toward	ADP
ihlr-16449	592	39	the	the	DET
ihlr-16449	592	40	fraud	fraud	NOUN
ihlr-16449	592	41	and	and	CCONJ
ihlr-16449	592	42	abuse	abuse	NOUN
ihlr-16449	592	43	laws.132	laws.132	NOUN
ihlr-16449	592	44	further	far	ADV
ihlr-16449	592	45	,	,	PUNCT
ihlr-16449	592	46	the	the	DET
ihlr-16449	592	47	oig	oig	PROPN
ihlr-16449	592	48	provides	provide	VERB
ihlr-16449	592	49	direc­	direc­	ADJ
ihlr-16449	592	50	tion	tion	NOUN
ihlr-16449	592	51	annually	annually	ADV
ihlr-16449	592	52	through	through	ADP
ihlr-16449	592	53	the	the	DET
ihlr-16449	592	54	publication	publication	NOUN
ihlr-16449	592	55	of	of	ADP
ihlr-16449	592	56	its	its	PRON
ihlr-16449	592	57	"	"	PUNCT
ihlr-16449	592	58	work	work	NOUN
ihlr-16449	592	59	plan,"133	plan,"133	NOUN
ihlr-16449	592	60	identifying	identify	VERB
ihlr-16449	592	61	the	the	DET
ihlr-16449	592	62	types	type	NOUN
ihlr-16449	592	63	of	of	ADP
ihlr-16449	592	64	enforcement	enforcement	NOUN
ihlr-16449	592	65	activities	activity	NOUN
ihlr-16449	592	66	that	that	PRON
ihlr-16449	592	67	it	it	PRON
ihlr-16449	592	68	intends	intend	VERB
ihlr-16449	592	69	to	to	PART
ihlr-16449	592	70	pursue	pursue	VERB
ihlr-16449	592	71	in	in	ADP
ihlr-16449	592	72	the	the	DET
ihlr-16449	592	73	coming	come	VERB
ihlr-16449	592	74	year	year	NOUN
ihlr-16449	592	75	,	,	PUNCT
ihlr-16449	592	76	organized	organize	VERB
ihlr-16449	592	77	by	by	ADP
ihlr-16449	592	78	types	type	NOUN
ihlr-16449	592	79	of	of	ADP
ihlr-16449	592	80	providers	provider	NOUN
ihlr-16449	592	81	.	.	PUNCT
ihlr-16449	593	1	for	for	ADP
ihlr-16449	593	2	healthcare	healthcare	NOUN
ihlr-16449	593	3	providers	provider	NOUN
ihlr-16449	593	4	,	,	PUNCT
ihlr-16449	593	5	this	this	DET
ihlr-16449	593	6	work	work	NOUN
ihlr-16449	593	7	plan	plan	NOUN
ihlr-16449	593	8	can	can	AUX
ihlr-16449	593	9	be	be	AUX
ihlr-16449	593	10	useful	useful	ADJ
ihlr-16449	593	11	in	in	ADP
ihlr-16449	593	12	identifying	identify	VERB
ihlr-16449	593	13	high	high	ADJ
ihlr-16449	593	14	-	-	PUNCT
ihlr-16449	593	15	risk	risk	NOUN
ihlr-16449	593	16	compliance	compliance	NOUN
ihlr-16449	593	17	problem	problem	NOUN
ihlr-16449	593	18	areas	area	NOUN
ihlr-16449	593	19	,	,	PUNCT
ihlr-16449	593	20	which	which	PRON
ihlr-16449	593	21	should	should	AUX
ihlr-16449	593	22	be	be	AUX
ihlr-16449	593	23	incorporated	incorporate	VERB
ihlr-16449	593	24	into	into	ADP
ihlr-16449	593	25	the	the	DET
ihlr-16449	593	26	provider	provider	NOUN
ihlr-16449	593	27	's	's	PART
ihlr-16449	593	28	compliance	compliance	NOUN
ihlr-16449	593	29	program	program	NOUN
ihlr-16449	593	30	for	for	ADP
ihlr-16449	593	31	review	review	NOUN
ihlr-16449	593	32	and	and	CCONJ
ihlr-16449	593	33	manage­	manage­	PROPN
ihlr-16449	593	34	ment.i34	ment.i34	ADP
ihlr-16449	593	35	a	a	DET
ihlr-16449	593	36	major	major	ADJ
ihlr-16449	593	37	impetus	impetus	NOUN
ihlr-16449	593	38	for	for	SCONJ
ihlr-16449	593	39	healthcare	healthcare	NOUN
ihlr-16449	593	40	providers	provider	NOUN
ihlr-16449	593	41	to	to	PART
ihlr-16449	593	42	develop	develop	VERB
ihlr-16449	593	43	compliance	compliance	NOUN
ihlr-16449	593	44	programs	program	NOUN
ihlr-16449	593	45	began	begin	VERB
ihlr-16449	593	46	on	on	ADP
ihlr-16449	593	47	november	november	PROPN
ihlr-16449	593	48	1	1	NUM
ihlr-16449	593	49	,	,	PUNCT
ihlr-16449	593	50	1991	1991	NUM
ihlr-16449	593	51	,	,	PUNCT
ihlr-16449	593	52	with	with	SCONJ
ihlr-16449	593	53	the	the	DET
ihlr-16449	593	54	publication	publication	NOUN
ihlr-16449	593	55	of	of	ADP
ihlr-16449	593	56	the	the	DET
ihlr-16449	593	57	united	united	PROPN
ihlr-16449	593	58	states	states	PROPN
ihlr-16449	593	59	sentencing	sentence	VERB
ihlr-16449	593	60	guidelines	guideline	NOUN
ihlr-16449	593	61	for	for	ADP
ihlr-16449	593	62	organizations	organization	NOUN
ihlr-16449	593	63	involved	involve	VERB
ihlr-16449	593	64	in	in	ADP
ihlr-16449	593	65	federal	federal	ADJ
ihlr-16449	593	66	criminal	criminal	ADJ
ihlr-16449	593	67	violations.135	violations.135	NOUN
ihlr-16449	593	68	a	a	DET
ihlr-16449	593	69	crucial	crucial	ADJ
ihlr-16449	593	70	component	component	NOUN
ihlr-16449	593	71	of	of	ADP
ihlr-16449	593	72	the	the	DET
ihlr-16449	593	73	federal	federal	ADJ
ihlr-16449	593	74	sentencing	sentencing	NOUN
ihlr-16449	593	75	guidelines	guideline	NOUN
ihlr-16449	593	76	is	be	AUX
ihlr-16449	593	77	the	the	DET
ihlr-16449	593	78	recognition	recognition	NOUN
ihlr-16449	593	79	of	of	ADP
ihlr-16449	593	80	sentencing	sentencing	NOUN
ihlr-16449	593	81	credit	credit	NOUN
ihlr-16449	593	82	for	for	ADP
ihlr-16449	593	83	organizations	organization	NOUN
ihlr-16449	593	84	that	that	PRON
ihlr-16449	593	85	utilize	utilize	VERB
ihlr-16449	593	86	an	an	DET
ihlr-16449	593	87	"	"	PUNCT
ihlr-16449	593	88	effective	effective	ADJ
ihlr-16449	593	89	129	129	NUM
ihlr-16449	593	90	.	.	PUNCT
ihlr-16449	594	1	42	42	NUM
ihlr-16449	594	2	u.s.c	u.s.c	ADJ
ihlr-16449	594	3	§	§	PROPN
ihlr-16449	594	4	1320a-7b(b)(3	1320a-7b(b)(3	NUM
ihlr-16449	594	5	)	)	PUNCT
ihlr-16449	594	6	.	.	PUNCT
ihlr-16449	595	1	130	130	NUM
ihlr-16449	595	2	.	.	PUNCT
ihlr-16449	596	1	the	the	DET
ihlr-16449	596	2	safe	safe	ADJ
ihlr-16449	596	3	harbors	harbor	NOUN
ihlr-16449	596	4	are	be	AUX
ihlr-16449	596	5	located	locate	VERB
ihlr-16449	596	6	at	at	ADP
ihlr-16449	596	7	42	42	NUM
ihlr-16449	596	8	c.f.r	c.f.r	NOUN
ihlr-16449	596	9	.	.	PUNCT
ihlr-16449	597	1	§	§	PROPN
ihlr-16449	597	2	1001.952	1001.952	NUM
ihlr-16449	597	3	(	(	PUNCT
ihlr-16449	597	4	2004	2004	NUM
ihlr-16449	597	5	)	)	PUNCT
ihlr-16449	597	6	.	.	PUNCT
ihlr-16449	598	1	131	131	X
ihlr-16449	598	2	.	.	PUNCT
ihlr-16449	599	1	to	to	ADP
ihlr-16449	599	2	date	date	NOUN
ihlr-16449	599	3	,	,	PUNCT
ihlr-16449	599	4	the	the	DET
ihlr-16449	599	5	secretary	secretary	NOUN
ihlr-16449	599	6	of	of	ADP
ihlr-16449	599	7	hhs	hhs	PROPN
ihlr-16449	599	8	through	through	ADP
ihlr-16449	599	9	its	its	PRON
ihlr-16449	599	10	office	office	NOUN
ihlr-16449	599	11	of	of	ADP
ihlr-16449	599	12	inspector	inspector	NOUN
ihlr-16449	599	13	general	general	NOUN
ihlr-16449	599	14	has	have	VERB
ihlr-16449	599	15	promul­	promul­	NUM
ihlr-16449	599	16	gated	gate	VERB
ihlr-16449	599	17	twenty	twenty	NUM
ihlr-16449	599	18	-	-	PUNCT
ihlr-16449	599	19	four	four	NUM
ihlr-16449	599	20	safe	safe	ADJ
ihlr-16449	599	21	harbors	harbor	NOUN
ihlr-16449	599	22	under	under	ADP
ihlr-16449	599	23	the	the	DET
ihlr-16449	599	24	anti	anti	ADJ
ihlr-16449	599	25	-	-	ADJ
ihlr-16449	599	26	kickback	kickback	ADJ
ihlr-16449	599	27	statute	statute	NOUN
ihlr-16449	599	28	to	to	PART
ihlr-16449	599	29	guide	guide	VERB
ihlr-16449	599	30	the	the	DET
ihlr-16449	599	31	myriad	myriad	NOUN
ihlr-16449	599	32	of	of	ADP
ihlr-16449	599	33	health­	health­	NOUN
ihlr-16449	599	34	care	care	NOUN
ihlr-16449	599	35	providers	provider	NOUN
ihlr-16449	599	36	contracting	contract	VERB
ihlr-16449	599	37	with	with	ADP
ihlr-16449	599	38	the	the	DET
ihlr-16449	599	39	federal	federal	ADJ
ihlr-16449	599	40	and	and	CCONJ
ihlr-16449	599	41	state	state	NOUN
ihlr-16449	599	42	governments	government	NOUN
ihlr-16449	599	43	under	under	ADP
ihlr-16449	599	44	the	the	DET
ihlr-16449	599	45	medicare	medicare	PROPN
ihlr-16449	599	46	and	and	CCONJ
ihlr-16449	599	47	medicaid	medicaid	PROPN
ihlr-16449	599	48	and	and	CCONJ
ihlr-16449	599	49	tricare	tricare	NOUN
ihlr-16449	599	50	programs	program	NOUN
ihlr-16449	599	51	.	.	PUNCT
ihlr-16449	600	1	132	132	X
ihlr-16449	600	2	.	.	PUNCT
ihlr-16449	601	1	the	the	DET
ihlr-16449	601	2	compliance	compliance	NOUN
ihlr-16449	601	3	plans	plan	NOUN
ihlr-16449	601	4	address	address	VERB
ihlr-16449	601	5	the	the	DET
ihlr-16449	601	6	following	follow	VERB
ihlr-16449	601	7	healthcare	healthcare	NOUN
ihlr-16449	601	8	organizations	organization	NOUN
ihlr-16449	601	9	:	:	PUNCT
ihlr-16449	601	10	hospitals	hospital	NOUN
ihlr-16449	601	11	(	(	PUNCT
ihlr-16449	601	12	63	63	NUM
ihlr-16449	601	13	fed	feed	VERB
ihlr-16449	601	14	.	.	PUNCT
ihlr-16449	602	1	reg	reg	PROPN
ihlr-16449	602	2	.	.	PROPN
ihlr-16449	603	1	8987	8987	NUM
ihlr-16449	603	2	(	(	PUNCT
ihlr-16449	603	3	feb	feb	PROPN
ihlr-16449	603	4	.	.	PROPN
ihlr-16449	603	5	23,1998	23,1998	NUM
ihlr-16449	603	6	)	)	PUNCT
ihlr-16449	603	7	)	)	PUNCT
ihlr-16449	603	8	;	;	PUNCT
ihlr-16449	603	9	homehealthagencies(63fed	homehealthagencies(63fed	PROPN
ihlr-16449	603	10	.	.	PUNCT
ihlr-16449	604	1	reg	reg	NOUN
ihlr-16449	604	2	.	.	PUNCT
ihlr-16449	605	1	42,410(aug	42,410(aug	NUM
ihlr-16449	605	2	.	.	PUNCT
ihlr-16449	606	1	7	7	NUM
ihlr-16449	606	2	,	,	PUNCT
ihlr-16449	606	3	1998	1998	NUM
ihlr-16449	606	4	)	)	PUNCT
ihlr-16449	606	5	)	)	PUNCT
ihlr-16449	607	1	;	;	PUNCT
ihlr-16449	607	2	clinical	clinical	ADJ
ihlr-16449	607	3	laboratories	laboratory	NOUN
ihlr-16449	607	4	(	(	PUNCT
ihlr-16449	607	5	63	63	NUM
ihlr-16449	607	6	fed	feed	VERB
ihlr-16449	607	7	.	.	PUNCT
ihlr-16449	608	1	reg	reg	PROPN
ihlr-16449	608	2	.	.	PROPN
ihlr-16449	609	1	163	163	NUM
ihlr-16449	609	2	(	(	PUNCT
ihlr-16449	609	3	aug	aug	PROPN
ihlr-16449	609	4	.	.	PROPN
ihlr-16449	609	5	24	24	NUM
ihlr-16449	609	6	,	,	PUNCT
ihlr-16449	609	7	1998	1998	NUM
ihlr-16449	609	8	)	)	PUNCT
ihlr-16449	609	9	)	)	PUNCT
ihlr-16449	609	10	;	;	PUNCT
ihlr-16449	610	1	third	third	ADJ
ihlr-16449	610	2	-	-	PUNCT
ihlr-16449	610	3	party	party	NOUN
ihlr-16449	610	4	medical	medical	ADJ
ihlr-16449	610	5	billing	billing	NOUN
ihlr-16449	610	6	com­	com­	NOUN
ihlr-16449	610	7	panies	panie	NOUN
ihlr-16449	610	8	(	(	PUNCT
ihlr-16449	610	9	63	63	NUM
ihlr-16449	610	10	fed	feed	VERB
ihlr-16449	610	11	.	.	PUNCT
ihlr-16449	611	1	reg	reg	PROPN
ihlr-16449	611	2	.	.	PUNCT
ihlr-16449	612	1	70,138	70,138	NUM
ihlr-16449	612	2	(	(	PUNCT
ihlr-16449	612	3	dec	dec	PROPN
ihlr-16449	612	4	.	.	PROPN
ihlr-16449	612	5	18	18	NUM
ihlr-16449	612	6	,	,	PUNCT
ihlr-16449	612	7	1998	1998	NUM
ihlr-16449	612	8	)	)	PUNCT
ihlr-16449	612	9	)	)	PUNCT
ihlr-16449	612	10	;	;	PUNCT
ihlr-16449	612	11	durable	durable	ADJ
ihlr-16449	612	12	medical	medical	ADJ
ihlr-16449	612	13	equipment	equipment	NOUN
ihlr-16449	612	14	suppliers	supplier	NOUN
ihlr-16449	612	15	(	(	PUNCT
ihlr-16449	612	16	64	64	NUM
ihlr-16449	612	17	fed	feed	VERB
ihlr-16449	612	18	.	.	PUNCT
ihlr-16449	613	1	reg	reg	PROPN
ihlr-16449	613	2	.	.	PUNCT
ihlr-16449	614	1	36,368	36,368	NUM
ihlr-16449	614	2	(	(	PUNCT
ihlr-16449	614	3	july	july	PROPN
ihlr-16449	614	4	6	6	NUM
ihlr-16449	614	5	,	,	PUNCT
ihlr-16449	614	6	1999	1999	NUM
ihlr-16449	614	7	)	)	PUNCT
ihlr-16449	614	8	)	)	PUNCT
ihlr-16449	615	1	;	;	PUNCT
ihlr-16449	615	2	hospices	hospice	NOUN
ihlr-16449	615	3	(	(	PUNCT
ihlr-16449	615	4	64	64	NUM
ihlr-16449	615	5	fed	feed	VERB
ihlr-16449	615	6	.	.	PUNCT
ihlr-16449	616	1	reg	reg	NOUN
ihlr-16449	616	2	.	.	PUNCT
ihlr-16449	617	1	54,031	54,031	NUM
ihlr-16449	617	2	(	(	PUNCT
ihlr-16449	617	3	oct	oct	PROPN
ihlr-16449	617	4	.	.	PROPN
ihlr-16449	617	5	5	5	NUM
ihlr-16449	617	6	,	,	PUNCT
ihlr-16449	617	7	1999	1999	NUM
ihlr-16449	617	8	)	)	PUNCT
ihlr-16449	617	9	)	)	PUNCT
ihlr-16449	617	10	;	;	PUNCT
ihlr-16449	618	1	medicare	medicare	PROPN
ihlr-16449	618	2	+	+	SYM
ihlr-16449	618	3	choice	choice	NOUN
ihlr-16449	618	4	organizations	organization	NOUN
ihlr-16449	618	5	(	(	PUNCT
ihlr-16449	618	6	64fed	64fe	VERB
ihlr-16449	618	7	.	.	PUNCT
ihlr-16449	619	1	reg	reg	NOUN
ihlr-16449	619	2	.	.	PROPN
ihlr-16449	620	1	61,893	61,893	NUM
ihlr-16449	620	2	(	(	PUNCT
ihlr-16449	620	3	nov	nov	PROPN
ihlr-16449	620	4	.	.	PROPN
ihlr-16449	620	5	15	15	NUM
ihlr-16449	620	6	,	,	PUNCT
ihlr-16449	620	7	1999));nursingfacilities	1999));nursingfacilities	NUM
ihlr-16449	620	8	(	(	PUNCT
ihlr-16449	620	9	65	65	NUM
ihlr-16449	620	10	fed	feed	VERB
ihlr-16449	620	11	.	.	PUNCT
ihlr-16449	621	1	reg	reg	PROPN
ihlr-16449	621	2	.	.	PUNCT
ihlr-16449	622	1	14,289	14,289	NUM
ihlr-16449	622	2	(	(	PUNCT
ihlr-16449	622	3	mar	mar	PROPN
ihlr-16449	622	4	.	.	PROPN
ihlr-16449	622	5	16	16	NUM
ihlr-16449	622	6	,	,	PUNCT
ihlr-16449	622	7	2000	2000	NUM
ihlr-16449	622	8	)	)	PUNCT
ihlr-16449	622	9	)	)	PUNCT
ihlr-16449	622	10	;	;	PUNCT
ihlr-16449	622	11	individual	individual	ADJ
ihlr-16449	622	12	and	and	CCONJ
ihlr-16449	622	13	small	small	ADJ
ihlr-16449	622	14	group	group	NOUN
ihlr-16449	622	15	physician	physician	NOUN
ihlr-16449	622	16	practices	practice	NOUN
ihlr-16449	622	17	(	(	PUNCT
ihlr-16449	622	18	65	65	NUM
ihlr-16449	622	19	fed	feed	VERB
ihlr-16449	622	20	.	.	PUNCT
ihlr-16449	623	1	reg	reg	PROPN
ihlr-16449	623	2	.	.	PUNCT
ihlr-16449	624	1	59,434	59,434	NUM
ihlr-16449	624	2	(	(	PUNCT
ihlr-16449	624	3	oct	oct	PROPN
ihlr-16449	624	4	.	.	PROPN
ihlr-16449	624	5	5	5	NUM
ihlr-16449	624	6	,	,	PUNCT
ihlr-16449	624	7	2000	2000	NUM
ihlr-16449	624	8	)	)	PUNCT
ihlr-16449	624	9	)	)	PUNCT
ihlr-16449	624	10	;	;	PUNCT
ihlr-16449	625	1	ambulance	ambulance	NOUN
ihlr-16449	625	2	suppliers	supplier	NOUN
ihlr-16449	625	3	(	(	PUNCT
ihlr-16449	625	4	68	68	NUM
ihlr-16449	625	5	fed	feed	VERB
ihlr-16449	625	6	.	.	PUNCT
ihlr-16449	626	1	reg	reg	PROPN
ihlr-16449	626	2	.	.	PUNCT
ihlr-16449	627	1	14,245	14,245	NUM
ihlr-16449	627	2	(	(	PUNCT
ihlr-16449	627	3	mar	mar	PROPN
ihlr-16449	627	4	.	.	PROPN
ihlr-16449	627	5	24	24	NUM
ihlr-16449	627	6	,	,	PUNCT
ihlr-16449	627	7	2003	2003	NUM
ihlr-16449	627	8	)	)	PUNCT
ihlr-16449	627	9	)	)	PUNCT
ihlr-16449	627	10	;	;	PUNCT
ihlr-16449	627	11	pharmaceutical	pharmaceutical	NOUN
ihlr-16449	627	12	manu­	manu­	PROPN
ihlr-16449	627	13	facturers	facturer	NOUN
ihlr-16449	627	14	(	(	PUNCT
ihlr-16449	627	15	68	68	NUM
ihlr-16449	627	16	fed	feed	VERB
ihlr-16449	627	17	.	.	PUNCT
ihlr-16449	628	1	reg	reg	PROPN
ihlr-16449	628	2	.	.	PUNCT
ihlr-16449	629	1	23,731	23,731	NUM
ihlr-16449	629	2	(	(	PUNCT
ihlr-16449	629	3	may	may	PROPN
ihlr-16449	629	4	5	5	NUM
ihlr-16449	629	5	,	,	PUNCT
ihlr-16449	629	6	2003	2003	NUM
ihlr-16449	629	7	)	)	PUNCT
ihlr-16449	629	8	)	)	PUNCT
ihlr-16449	629	9	.	.	PUNCT
ihlr-16449	630	1	133	133	NUM
ihlr-16449	630	2	.	.	X
ihlr-16449	631	1	office	office	NOUN
ihlr-16449	631	2	of	of	ADP
ihlr-16449	631	3	inspector	inspector	NOUN
ihlr-16449	631	4	gen	gen	PROPN
ihlr-16449	631	5	.	.	PROPN
ihlr-16449	631	6	,	,	PUNCT
ihlr-16449	631	7	dep't	dep't	NOUN
ihlr-16449	631	8	of	of	ADP
ihlr-16449	631	9	health	health	PROPN
ihlr-16449	631	10	&	&	CCONJ
ihlr-16449	631	11	human	human	PROPN
ihlr-16449	631	12	servs	servs	PROPN
ihlr-16449	631	13	.	.	PUNCT
ihlr-16449	631	14	,	,	PUNCT
ihlr-16449	631	15	work	work	NOUN
ihlr-16449	631	16	plan	plan	VERB
ihlr-16449	631	17	fiscal	fiscal	ADJ
ihlr-16449	631	18	year2004,athttp://oig.hhs.gov	year2004,athttp://oig.hhs.gov	PROPN
ihlr-16449	631	19	/	/	SYM
ihlr-16449	631	20	publications	publication	NOUN
ihlr-16449	631	21	/	/	SYM
ihlr-16449	631	22	docs	docs	PROPN
ihlr-16449	631	23	/	/	SYM
ihlr-16449	631	24	workplan/2004	workplan/2004	NOUN
ihlr-16449	631	25	/	/	SYM
ihlr-16449	631	26	work%20plan%202004.pdf	work%20plan%202004.pdf	PROPN
ihlr-16449	631	27	(	(	PUNCT
ihlr-16449	631	28	last	last	ADJ
ihlr-16449	631	29	visited	visit	VERB
ihlr-16449	631	30	mar	mar	PROPN
ihlr-16449	631	31	.	.	PROPN
ihlr-16449	631	32	9	9	NUM
ihlr-16449	631	33	,	,	PUNCT
ihlr-16449	631	34	2004	2004	NUM
ihlr-16449	631	35	)	)	PUNCT
ihlr-16449	631	36	.	.	PUNCT
ihlr-16449	632	1	134	134	NUM
ihlr-16449	632	2	.	.	PUNCT
ihlr-16449	633	1	/d	/d	INTJ
ihlr-16449	633	2	.	.	PUNCT
ihlr-16449	634	1	135	135	NUM
ihlr-16449	634	2	.	.	PUNCT
ihlr-16449	635	1	u.s	u.s	PROPN
ihlr-16449	635	2	.	.	PROPN
ihlr-16449	635	3	sentencing	sentencing	NOUN
ihlr-16449	635	4	comm'n	comm'n	PROPN
ihlr-16449	635	5	,	,	PUNCT
ihlr-16449	635	6	2003	2003	NUM
ihlr-16449	635	7	sentencing	sentencing	NOUN
ihlr-16449	635	8	guideune	guideune	NOUN
ihlr-16449	635	9	manual	manual	NOUN
ihlr-16449	635	10	ch	ch	PROPN
ihlr-16449	635	11	.	.	PROPN
ihlr-16449	635	12	8	8	NUM
ihlr-16449	635	13	,	,	PUNCT
ihlr-16449	635	14	available	available	ADJ
ihlr-16449	635	15	at	at	ADP
ihlr-16449	635	16	http://www.ussc.gov/2003guid/chap8.htm	http://www.ussc.gov/2003guid/chap8.htm	PROPN
ihlr-16449	635	17	(	(	PUNCT
ihlr-16449	635	18	last	last	ADJ
ihlr-16449	635	19	visited	visit	VERB
ihlr-16449	635	20	mar	mar	PROPN
ihlr-16449	635	21	.	.	PROPN
ihlr-16449	635	22	9	9	NUM
ihlr-16449	635	23	,	,	PUNCT
ihlr-16449	635	24	2004	2004	NUM
ihlr-16449	635	25	)	)	PUNCT
ihlr-16449	636	1	[	[	X
ihlr-16449	636	2	hereinafter	hereinafter	NOUN
ihlr-16449	636	3	sen­	sen­	PROPN
ihlr-16449	636	4	tencing	tencing	NOUN
ihlr-16449	636	5	guideunes	guideune	NOUN
ihlr-16449	636	6	]	]	PUNCT
ihlr-16449	636	7	.	.	PUNCT
ihlr-16449	636	8	2004	2004	NUM
ihlr-16449	636	9	]	]	PUNCT
ihlr-16449	636	10	health	health	NOUN
ihlr-16449	636	11	care	care	NOUN
ihlr-16449	636	12	organizations	organization	NOUN
ihlr-16449	636	13	and	and	CCONJ
ihlr-16449	636	14	the	the	DET
ihlr-16449	636	15	impucations	impucation	NOUN
ihlr-16449	636	16	of	of	ADP
ihlr-16449	636	17	soxa	soxa	NOUN
ihlr-16449	636	18	199	199	NUM
ihlr-16449	636	19	program	program	NOUN
ihlr-16449	636	20	to	to	PART
ihlr-16449	636	21	prevent	prevent	VERB
ihlr-16449	636	22	and	and	CCONJ
ihlr-16449	636	23	detect	detect	VERB
ihlr-16449	636	24	violations	violation	NOUN
ihlr-16449	636	25	of	of	ADP
ihlr-16449	636	26	law	law	NOUN
ihlr-16449	636	27	.	.	PUNCT
ihlr-16449	637	1	"136	"136	NOUN
ihlr-16449	637	2	the	the	DET
ihlr-16449	637	3	importance	importance	NOUN
ihlr-16449	637	4	of	of	ADP
ihlr-16449	637	5	the	the	DET
ihlr-16449	637	6	sentencing	sentencing	NOUN
ihlr-16449	637	7	guidelines	guideline	NOUN
ihlr-16449	637	8	"	"	PUNCT
ihlr-16449	637	9	recommendation	recommendation	NOUN
ihlr-16449	637	10	"	"	PUNCT
ihlr-16449	637	11	for	for	ADP
ihlr-16449	637	12	an	an	DET
ihlr-16449	637	13	effective	effective	ADJ
ihlr-16449	637	14	compliance	compliance	NOUN
ihlr-16449	637	15	pro­	pro­	NOUN
ihlr-16449	637	16	gram	gram	NOUN
ihlr-16449	637	17	,	,	PUNCT
ihlr-16449	637	18	and	and	CCONJ
ihlr-16449	637	19	its	its	PRON
ihlr-16449	637	20	relevance	relevance	NOUN
ihlr-16449	637	21	for	for	ADP
ihlr-16449	637	22	a	a	DET
ihlr-16449	637	23	governing	govern	VERB
ihlr-16449	637	24	board	board	NOUN
ihlr-16449	637	25	,	,	PUNCT
ihlr-16449	637	26	received	receive	VERB
ihlr-16449	637	27	a	a	DET
ihlr-16449	637	28	significant	significant	ADJ
ihlr-16449	637	29	boost	boost	NOUN
ihlr-16449	637	30	following	follow	VERB
ihlr-16449	637	31	the	the	DET
ihlr-16449	637	32	caremark137	caremark137	PROPN
ihlr-16449	637	33	decision	decision	NOUN
ihlr-16449	637	34	in	in	ADP
ihlr-16449	637	35	1996	1996	NUM
ihlr-16449	637	36	.	.	PUNCT
ihlr-16449	638	1	central	central	ADJ
ihlr-16449	638	2	to	to	ADP
ihlr-16449	638	3	any	any	DET
ihlr-16449	638	4	corporate	corporate	ADJ
ihlr-16449	638	5	compliance	compliance	NOUN
ihlr-16449	638	6	program	program	NOUN
ihlr-16449	638	7	is	be	AUX
ihlr-16449	638	8	the	the	DET
ihlr-16449	638	9	role	role	NOUN
ihlr-16449	638	10	of	of	ADP
ihlr-16449	638	11	the	the	DET
ihlr-16449	638	12	organiza­	organiza­	CCONJ
ihlr-16449	638	13	tion	tion	NOUN
ihlr-16449	638	14	's	's	PART
ihlr-16449	638	15	governing	govern	VERB
ihlr-16449	638	16	board	board	NOUN
ihlr-16449	638	17	.	.	PUNCT
ihlr-16449	639	1	this	this	DET
ihlr-16449	639	2	important	important	ADJ
ihlr-16449	639	3	role	role	NOUN
ihlr-16449	639	4	was	be	AUX
ihlr-16449	639	5	emphasized	emphasize	VERB
ihlr-16449	639	6	and	and	CCONJ
ihlr-16449	639	7	discussed	discuss	VERB
ihlr-16449	639	8	in	in	ADP
ihlr-16449	639	9	a	a	DET
ihlr-16449	639	10	recent	recent	ADJ
ihlr-16449	639	11	joint	joint	ADJ
ihlr-16449	639	12	publication	publication	NOUN
ihlr-16449	639	13	of	of	ADP
ihlr-16449	639	14	the	the	DET
ihlr-16449	639	15	oig	oig	PROPN
ihlr-16449	639	16	and	and	CCONJ
ihlr-16449	639	17	the	the	DET
ihlr-16449	639	18	american	american	PROPN
ihlr-16449	639	19	health	health	PROPN
ihlr-16449	639	20	lawyers	lawyers	PROPN
ihlr-16449	639	21	association	association	PROPN
ihlr-16449	639	22	.	.	PUNCT
ihlr-16449	640	1	138	138	NUM
ihlr-16449	640	2	in	in	ADP
ihlr-16449	640	3	that	that	DET
ihlr-16449	640	4	publication	publication	NOUN
ihlr-16449	640	5	,	,	PUNCT
ihlr-16449	640	6	not	not	PART
ihlr-16449	640	7	only	only	ADV
ihlr-16449	640	8	are	be	AUX
ihlr-16449	640	9	the	the	DET
ihlr-16449	640	10	traditional	traditional	ADJ
ihlr-16449	640	11	fiduciary	fiduciary	ADJ
ihlr-16449	640	12	duties	duty	NOUN
ihlr-16449	640	13	of	of	ADP
ihlr-16449	640	14	loyalty	loyalty	NOUN
ihlr-16449	640	15	and	and	CCONJ
ihlr-16449	640	16	due	due	ADJ
ihlr-16449	640	17	care	care	NOUN
ihlr-16449	640	18	described	describe	VERB
ihlr-16449	640	19	,	,	PUNCT
ihlr-16449	640	20	but	but	CCONJ
ihlr-16449	640	21	with	with	ADP
ihlr-16449	640	22	respect	respect	NOUN
ihlr-16449	640	23	to	to	ADP
ihlr-16449	640	24	the	the	DET
ihlr-16449	640	25	oversight	oversight	NOUN
ihlr-16449	640	26	responsi­	responsi­	PART
ihlr-16449	640	27	bility	bility	NOUN
ihlr-16449	640	28	of	of	ADP
ihlr-16449	640	29	the	the	DET
ihlr-16449	640	30	latter	latter	ADJ
ihlr-16449	640	31	,	,	PUNCT
ihlr-16449	640	32	corporate	corporate	ADJ
ihlr-16449	640	33	board	board	NOUN
ihlr-16449	640	34	compliance	compliance	NOUN
ihlr-16449	640	35	activities	activity	NOUN
ihlr-16449	640	36	are	be	AUX
ihlr-16449	640	37	discussed	discuss	VERB
ihlr-16449	640	38	in	in	ADP
ihlr-16449	640	39	a	a	DET
ihlr-16449	640	40	way	way	NOUN
ihlr-16449	640	41	that	that	PRON
ihlr-16449	640	42	requires	require	VERB
ihlr-16449	640	43	the	the	DET
ihlr-16449	640	44	board	board	NOUN
ihlr-16449	640	45	to	to	PART
ihlr-16449	640	46	assure	assure	VERB
ihlr-16449	640	47	that	that	SCONJ
ihlr-16449	640	48	the	the	DET
ihlr-16449	640	49	organization	organization	NOUN
ihlr-16449	640	50	(	(	PUNCT
ihlr-16449	640	51	1	1	X
ihlr-16449	640	52	)	)	PUNCT
ihlr-16449	640	53	has	have	VERB
ihlr-16449	640	54	a	a	DET
ihlr-16449	640	55	function­	function­	PROPN
ihlr-16449	640	56	ing	ing	ADJ
ihlr-16449	640	57	information	information	NOUN
ihlr-16449	640	58	reporting	reporting	NOUN
ihlr-16449	640	59	system	system	NOUN
ihlr-16449	640	60	and	and	CCONJ
ihlr-16449	640	61	(	(	PUNCT
ihlr-16449	640	62	2	2	X
ihlr-16449	640	63	)	)	PUNCT
ihlr-16449	640	64	such	such	DET
ihlr-16449	640	65	a	a	DET
ihlr-16449	640	66	system	system	NOUN
ihlr-16449	640	67	provides	provide	VERB
ihlr-16449	640	68	the	the	DET
ihlr-16449	640	69	board	board	NOUN
ihlr-16449	640	70	with	with	ADP
ihlr-16449	640	71	timely	timely	ADJ
ihlr-16449	640	72	information	information	NOUN
ihlr-16449	640	73	that	that	PRON
ihlr-16449	640	74	will	will	AUX
ihlr-16449	640	75	enable	enable	VERB
ihlr-16449	640	76	the	the	DET
ihlr-16449	640	77	organization	organization	NOUN
ihlr-16449	640	78	to	to	PART
ihlr-16449	640	79	achieve	achieve	VERB
ihlr-16449	640	80	compli­	compli­	NOUN
ihlr-16449	640	81	ance	ance	NOUN
ihlr-16449	640	82	with	with	ADP
ihlr-16449	640	83	applicable	applicable	ADJ
ihlr-16449	640	84	laws.139	laws.139	NOUN
ihlr-16449	640	85	in	in	ADP
ihlr-16449	640	86	the	the	DET
ihlr-16449	640	87	face	face	NOUN
ihlr-16449	640	88	of	of	ADP
ihlr-16449	640	89	an	an	DET
ihlr-16449	640	90	ever	ever	ADV
ihlr-16449	640	91	increasing	increase	VERB
ihlr-16449	640	92	compilation	compilation	NOUN
ihlr-16449	640	93	of	of	ADP
ihlr-16449	640	94	healthcare	healthcare	NOUN
ihlr-16449	640	95	statutes	statute	NOUN
ihlr-16449	640	96	and	and	CCONJ
ihlr-16449	640	97	regulations	regulation	NOUN
ihlr-16449	640	98	,	,	PUNCT
ihlr-16449	640	99	and	and	CCONJ
ihlr-16449	640	100	the	the	DET
ihlr-16449	640	101	expanding	expand	VERB
ihlr-16449	640	102	array	array	NOUN
ihlr-16449	640	103	of	of	ADP
ihlr-16449	640	104	technological	technological	ADJ
ihlr-16449	640	105	advances	advance	NOUN
ihlr-16449	640	106	and	and	CCONJ
ihlr-16449	640	107	broad	broad	ADJ
ihlr-16449	640	108	service	service	NOUN
ihlr-16449	640	109	offerings	offering	NOUN
ihlr-16449	640	110	,	,	PUNCT
ihlr-16449	640	111	an	an	DET
ihlr-16449	640	112	effective	effective	ADJ
ihlr-16449	640	113	compliance	compliance	NOUN
ihlr-16449	640	114	program	program	NOUN
ihlr-16449	640	115	,	,	PUNCT
ihlr-16449	640	116	with	with	ADP
ihlr-16449	640	117	its	its	PRON
ihlr-16449	640	118	attendant	attendant	ADJ
ihlr-16449	640	119	policies	policy	NOUN
ihlr-16449	640	120	,	,	PUNCT
ihlr-16449	640	121	protocols	protocol	NOUN
ihlr-16449	640	122	,	,	PUNCT
ihlr-16449	640	123	and	and	CCONJ
ihlr-16449	640	124	procedures	procedure	NOUN
ihlr-16449	640	125	,	,	PUNCT
ihlr-16449	640	126	is	be	AUX
ihlr-16449	640	127	a	a	DET
ihlr-16449	640	128	crucial	crucial	ADJ
ihlr-16449	640	129	managerial	managerial	ADJ
ihlr-16449	640	130	tool	tool	NOUN
ihlr-16449	640	131	today	today	NOUN
ihlr-16449	640	132	for	for	ADP
ihlr-16449	640	133	healthcare	healthcare	NOUN
ihlr-16449	640	134	providers	provider	NOUN
ihlr-16449	640	135	and	and	CCONJ
ihlr-16449	640	136	their	their	PRON
ihlr-16449	640	137	governing	govern	VERB
ihlr-16449	640	138	boards	board	NOUN
ihlr-16449	640	139	to	to	PART
ihlr-16449	640	140	achieve	achieve	VERB
ihlr-16449	640	141	meaningful	meaningful	ADJ
ihlr-16449	640	142	oversight	oversight	NOUN
ihlr-16449	640	143	of	of	ADP
ihlr-16449	640	144	their	their	PRON
ihlr-16449	640	145	organization	organization	NOUN
ihlr-16449	640	146	's	's	PART
ihlr-16449	640	147	day	day	NOUN
ihlr-16449	640	148	to	to	ADP
ihlr-16449	640	149	day	day	NOUN
ihlr-16449	640	150	activities	activity	NOUN
ihlr-16449	640	151	.	.	PUNCT
ihlr-16449	641	1	vii	vii	PROPN
ihlr-16449	641	2	.	.	PROPN
ihlr-16449	641	3	sarbanes	sarbanes	PROPN
ihlr-16449	641	4	-	-	PUNCT
ihlr-16449	641	5	oxley	oxley	ADJ
ihlr-16449	641	6	and	and	CCONJ
ihlr-16449	641	7	related	relate	VERB
ihlr-16449	641	8	principles	principle	NOUN
ihlr-16449	641	9	in	in	ADP
ihlr-16449	641	10	response	response	NOUN
ihlr-16449	641	11	to	to	ADP
ihlr-16449	641	12	the	the	DET
ihlr-16449	641	13	enron	enron	PROPN
ihlr-16449	641	14	implosion	implosion	NOUN
ihlr-16449	642	1	,	,	PUNCT
ihlr-16449	642	2	president	president	PROPN
ihlr-16449	642	3	george	george	PROPN
ihlr-16449	642	4	w.	w.	PROPN
ihlr-16449	642	5	bush	bush	PROPN
ihlr-16449	642	6	signed	sign	VERB
ihlr-16449	642	7	soxa	soxa	NOUN
ihlr-16449	642	8	on	on	ADP
ihlr-16449	642	9	july	july	PROPN
ihlr-16449	642	10	30	30	NUM
ihlr-16449	642	11	,	,	PUNCT
ihlr-16449	642	12	2002.140	2002.140	NUM
ihlr-16449	642	13	soxa	soxa	NOUN
ihlr-16449	642	14	is	be	AUX
ihlr-16449	642	15	designed	design	VERB
ihlr-16449	642	16	to	to	PART
ihlr-16449	642	17	uphold	uphold	VERB
ihlr-16449	642	18	the	the	DET
ihlr-16449	642	19	integrity	integrity	NOUN
ihlr-16449	642	20	of	of	ADP
ihlr-16449	642	21	financial	financial	ADJ
ihlr-16449	642	22	reports	report	NOUN
ihlr-16449	642	23	submitted	submit	VERB
ihlr-16449	642	24	to	to	ADP
ihlr-16449	642	25	the	the	DET
ihlr-16449	642	26	sec	sec	PROPN
ihlr-16449	642	27	by	by	ADP
ihlr-16449	642	28	publicly	publicly	ADV
ihlr-16449	642	29	-	-	PUNCT
ihlr-16449	642	30	traded	trade	VERB
ihlr-16449	642	31	companies	company	NOUN
ihlr-16449	642	32	and	and	CCONJ
ihlr-16449	642	33	protect	protect	VERB
ihlr-16449	642	34	the	the	DET
ihlr-16449	642	35	shareholders	shareholder	NOUN
ihlr-16449	642	36	of	of	ADP
ihlr-16449	642	37	such	such	ADJ
ihlr-16449	642	38	companies	company	NOUN
ihlr-16449	642	39	from	from	ADP
ihlr-16449	642	40	severe	severe	ADJ
ihlr-16449	642	41	fmancial	fmancial	ADJ
ihlr-16449	642	42	loss	loss	NOUN
ihlr-16449	642	43	.	.	PUNCT
ihlr-16449	643	1	141	141	NUM
ihlr-16449	643	2	136	136	NUM
ihlr-16449	643	3	.	.	PUNCT
ihlr-16449	644	1	/d	/d	PUNCT
ihlr-16449	644	2	.	.	PUNCT
ihlr-16449	645	1	§	§	PROPN
ihlr-16449	645	2	8c2.5(t	8c2.5(t	NUM
ihlr-16449	645	3	)	)	PUNCT
ihlr-16449	645	4	.	.	PUNCT
ihlr-16449	646	1	for	for	ADP
ihlr-16449	646	2	healthcare	healthcare	NOUN
ihlr-16449	646	3	providers	provider	NOUN
ihlr-16449	646	4	,	,	PUNCT
ihlr-16449	646	5	the	the	DET
ihlr-16449	646	6	department	department	NOUN
ihlr-16449	646	7	of	of	ADP
ihlr-16449	646	8	health	health	PROPN
ihlr-16449	646	9	and	and	CCONJ
ihlr-16449	646	10	human	human	ADJ
ihlr-16449	646	11	services	service	NOUN
ihlr-16449	646	12	through	through	ADP
ihlr-16449	646	13	its	its	PRON
ihlr-16449	646	14	oig	oig	PROPN
ihlr-16449	646	15	has	have	VERB
ihlr-16449	646	16	,	,	PUNCT
ihlr-16449	646	17	in	in	ADP
ihlr-16449	646	18	fact	fact	NOUN
ihlr-16449	646	19	,	,	PUNCT
ihlr-16449	646	20	published	publish	VERB
ihlr-16449	646	21	compliance	compliance	NOUN
ihlr-16449	646	22	program	program	NOUN
ihlr-16449	646	23	guidance	guidance	NOUN
ihlr-16449	646	24	documents	document	NOUN
ihlr-16449	646	25	.	.	PUNCT
ihlr-16449	647	1	the	the	DET
ihlr-16449	647	2	content	content	NOUN
ihlr-16449	647	3	of	of	ADP
ihlr-16449	647	4	such	such	ADJ
ihlr-16449	647	5	compliance	compliance	NOUN
ihlr-16449	647	6	program	program	NOUN
ihlr-16449	647	7	guidance	guidance	NOUN
ihlr-16449	647	8	documents	document	NOUN
ihlr-16449	647	9	will	will	AUX
ihlr-16449	647	10	play	play	VERB
ihlr-16449	647	11	a	a	DET
ihlr-16449	647	12	significant	significant	ADJ
ihlr-16449	647	13	role	role	NOUN
ihlr-16449	647	14	in	in	ADP
ihlr-16449	647	15	deter­	deter­	PROPN
ihlr-16449	647	16	mining	mining	NOUN
ihlr-16449	647	17	whether	whether	SCONJ
ihlr-16449	647	18	the	the	DET
ihlr-16449	647	19	organization	organization	NOUN
ihlr-16449	647	20	has	have	AUX
ihlr-16449	647	21	developed	develop	VERB
ihlr-16449	647	22	an	an	DET
ihlr-16449	647	23	effective	effective	ADJ
ihlr-16449	647	24	compliance	compliance	NOUN
ihlr-16449	647	25	program	program	NOUN
ihlr-16449	647	26	to	to	PART
ihlr-16449	647	27	ensure	ensure	VERB
ihlr-16449	647	28	com­	com­	NOUN
ihlr-16449	647	29	pliance	pliance	NOUN
ihlr-16449	647	30	with	with	ADP
ihlr-16449	647	31	the	the	DET
ihlr-16449	647	32	various	various	ADJ
ihlr-16449	647	33	laws	law	NOUN
ihlr-16449	647	34	under	under	ADP
ihlr-16449	647	35	which	which	PRON
ihlr-16449	647	36	it	it	PRON
ihlr-16449	647	37	is	be	AUX
ihlr-16449	647	38	obligated	obligate	VERB
ihlr-16449	647	39	to	to	PART
ihlr-16449	647	40	conduct	conduct	VERB
ihlr-16449	647	41	its	its	PRON
ihlr-16449	647	42	activities	activity	NOUN
ihlr-16449	647	43	.	.	PUNCT
ihlr-16449	648	1	see	see	VERB
ihlr-16449	648	2	u.s	u.s	PROPN
ihlr-16449	648	3	.	.	PROPN
ihlr-16449	648	4	dep't	dep't	PROPN
ihlr-16449	648	5	of	of	ADP
ihlr-16449	648	6	health	health	PROPN
ihlr-16449	648	7	&	&	CCONJ
ihlr-16449	648	8	human	human	PROPN
ihlr-16449	648	9	servs	servs	PROPN
ihlr-16449	648	10	.	.	PUNCT
ihlr-16449	649	1	office	office	NOUN
ihlr-16449	649	2	of	of	ADP
ihlr-16449	649	3	inspector	inspector	NOUN
ihlr-16449	649	4	gen	gen	PROPN
ihlr-16449	649	5	.	.	PROPN
ihlr-16449	649	6	,	,	PUNCT
ihlr-16449	649	7	fraud	fraud	NOUN
ihlr-16449	649	8	prevention	prevention	NOUN
ihlr-16449	649	9	and	and	CCONJ
ihlr-16449	649	10	detection	detection	NOUN
ihlr-16449	649	11	compliance	compliance	NOUN
ihlr-16449	649	12	guidance	guidance	NOUN
ihlr-16449	649	13	at	at	ADP
ihlr-16449	649	14	http	http	NOUN
ihlr-16449	649	15	:	:	PUNCT
ihlr-16449	649	16	//www.oig.hhs.gov	//www.oig.hhs.gov	PROPN
ihlr-16449	649	17	/	/	SYM
ihlr-16449	649	18	fraudlcomplianceguidance.html#l	fraudlcomplianceguidance.html#l	ADJ
ihlr-16449	649	19	(	(	PUNCT
ihlr-16449	649	20	last	last	ADJ
ihlr-16449	649	21	visited	visit	VERB
ihlr-16449	649	22	may	may	PROPN
ihlr-16449	649	23	3	3	NUM
ihlr-16449	649	24	,	,	PUNCT
ihlr-16449	649	25	2004	2004	NUM
ihlr-16449	649	26	)	)	PUNCT
ihlr-16449	649	27	.	.	PUNCT
ihlr-16449	650	1	137	137	NUM
ihlr-16449	650	2	.	.	PUNCT
ihlr-16449	651	1	in	in	ADP
ihlr-16449	651	2	re	re	ADP
ihlr-16449	651	3	caremark	caremark	PROPN
ihlr-16449	651	4	int'l	int'l	PROPN
ihlr-16449	651	5	inc	inc	PROPN
ihlr-16449	651	6	.	.	PUNCT
ihlr-16449	651	7	derivative	derivative	ADJ
ihlr-16449	651	8	litigation	litigation	NOUN
ihlr-16449	651	9	,	,	PUNCT
ihlr-16449	651	10	698	698	NUM
ihlr-16449	651	11	a.2d	a.2d	NUM
ihlr-16449	651	12	959	959	NUM
ihlr-16449	651	13	(	(	PUNCT
ihlr-16449	651	14	del	del	PROPN
ihlr-16449	651	15	.	.	PROPN
ihlr-16449	651	16	ch	ch	PROPN
ihlr-16449	651	17	.	.	PROPN
ihlr-16449	651	18	1996	1996	NUM
ihlr-16449	651	19	)	)	PUNCT
ihlr-16449	651	20	.	.	PUNCT
ihlr-16449	652	1	138	138	NUM
ihlr-16449	652	2	.	.	PUNCT
ihlr-16449	653	1	officeofinspectorgen	officeofinspectorgen	PROPN
ihlr-16449	653	2	.	.	PUNCT
ihlr-16449	653	3	,u.s.dep'tofhealth&humanservs.&am.health	,u.s.dep'tofhealth&humanservs.&am.health	PUNCT
ihlr-16449	654	1	la	la	PROPN
ihlr-16449	654	2	wyers	wyer	NOUN
ihlr-16449	654	3	ass'n	ass'n	PROPN
ihlr-16449	654	4	,	,	PUNCT
ihlr-16449	654	5	corporate	corporate	ADJ
ihlr-16449	654	6	responsibility	responsibility	NOUN
ihlr-16449	654	7	and	and	CCONJ
ihlr-16449	654	8	corporate	corporate	ADJ
ihlr-16449	654	9	compliance	compliance	NOUN
ihlr-16449	654	10	:	:	PUNCT
ihlr-16449	654	11	a	a	DET
ihlr-16449	654	12	resource	resource	NOUN
ihlr-16449	654	13	for	for	ADP
ihlr-16449	654	14	health	health	NOUN
ihlr-16449	654	15	care	care	NOUN
ihlr-16449	654	16	boards	board	NOUN
ihlr-16449	654	17	of	of	ADP
ihlr-16449	654	18	directors	director	NOUN
ihlr-16449	654	19	,	,	PUNCT
ihlr-16449	654	20	at	at	ADP
ihlr-16449	654	21	http://oig.hhs.gov/fraudldocs/complianceguidancei040203corp	http://oig.hhs.gov/fraudldocs/complianceguidancei040203corp	X
ihlr-16449	654	22	resprsceguide.pdf	resprsceguide.pdf	X
ihlr-16449	654	23	(	(	PUNCT
ihlr-16449	654	24	last	last	ADV
ihlr-16449	654	25	visited	visit	VERB
ihlr-16449	654	26	mar	mar	PROPN
ihlr-16449	654	27	.	.	PROPN
ihlr-16449	654	28	9	9	NUM
ihlr-16449	654	29	,	,	PUNCT
ihlr-16449	654	30	2004	2004	NUM
ihlr-16449	654	31	)	)	PUNCT
ihlr-16449	655	1	[	[	X
ihlr-16449	655	2	hereinafter	hereinafter	VERB
ihlr-16449	655	3	corporate	corporate	ADJ
ihlr-16449	655	4	responsibility	responsibility	NOUN
ihlr-16449	655	5	]	]	PUNCT
ihlr-16449	655	6	.	.	PUNCT
ihlr-16449	656	1	139	139	NUM
ihlr-16449	656	2	.	.	PUNCT
ihlr-16449	657	1	i	i	PRON
ihlr-16449	657	2	d.	d.	PROPN
ihlr-16449	657	3	140	140	NUM
ihlr-16449	657	4	.	.	PUNCT
ihlr-16449	658	1	sarbanes	sarbane	NOUN
ihlr-16449	658	2	-	-	PUNCT
ihlr-16449	658	3	oxley	oxley	ADJ
ihlr-16449	658	4	actof2002	actof2002	PROPN
ihlr-16449	658	5	,	,	PUNCT
ihlr-16449	658	6	pub	pub	NOUN
ihlr-16449	658	7	.	.	PUNCT
ihlr-16449	659	1	l.	l.	PROPN
ihlr-16449	659	2	no	no	INTJ
ihlr-16449	659	3	.	.	PUNCT
ihlr-16449	660	1	107	107	NUM
ihlr-16449	660	2	-	-	SYM
ihlr-16449	660	3	204	204	NUM
ihlr-16449	660	4	,	,	PUNCT
ihlr-16449	660	5	116	116	NUM
ihlr-16449	660	6	stat	stat	NOUN
ihlr-16449	660	7	745	745	NUM
ihlr-16449	660	8	(	(	PUNCT
ihlr-16449	660	9	2002)(codifiedin	2002)(codifiedin	NUM
ihlr-16449	660	10	scattered	scatter	VERB
ihlr-16449	660	11	sections	section	NOUN
ihlr-16449	660	12	of	of	ADP
ihlr-16449	660	13	15	15	NUM
ihlr-16449	660	14	u.s.c	u.s.c	ADJ
ihlr-16449	660	15	.	.	PUNCT
ihlr-16449	660	16	)	)	PUNCT
ihlr-16449	661	1	[	[	X
ihlr-16449	661	2	hereinafter	hereinafter	NOUN
ihlr-16449	661	3	soxa	soxa	NOUN
ihlr-16449	661	4	]	]	PUNCT
ihlr-16449	661	5	.	.	PUNCT
ihlr-16449	662	1	141	141	NUM
ihlr-16449	662	2	.	.	PUNCT
ihlr-16449	662	3	cynthia	cynthia	PROPN
ihlr-16449	662	4	a	a	DET
ihlr-16449	662	5	glassman	glassman	PROPN
ihlr-16449	662	6	,	,	PUNCT
ihlr-16449	662	7	sec	sec	PROPN
ihlr-16449	662	8	comm'r	comm'r	PROPN
ihlr-16449	662	9	,	,	PUNCT
ihlr-16449	662	10	sarbanes	sarbane	NOUN
ihlr-16449	662	11	-	-	PUNCT
ihlr-16449	662	12	oxley	oxley	NOUN
ihlr-16449	662	13	and	and	CCONJ
ihlr-16449	662	14	the	the	DET
ihlr-16449	662	15	idea	idea	NOUN
ihlr-16449	662	16	of	of	ADP
ihlr-16449	662	17	"	"	PUNCT
ihlr-16449	662	18	good	good	ADJ
ihlr-16449	662	19	"	"	PUNCT
ihlr-16449	662	20	gover­	gover­	PROPN
ihlr-16449	662	21	nance	nance	NOUN
ihlr-16449	662	22	,	,	PUNCT
ihlr-16449	662	23	speech	speech	NOUN
ihlr-16449	662	24	before	before	ADP
ihlr-16449	662	25	the	the	DET
ihlr-16449	662	26	american	american	ADJ
ihlr-16449	662	27	society	society	NOUN
ihlr-16449	662	28	of	of	ADP
ihlr-16449	662	29	corporate	corporate	ADJ
ihlr-16449	662	30	secretaries	secretary	NOUN
ihlr-16449	662	31	(	(	PUNCT
ihlr-16449	662	32	sept	sept	PROPN
ihlr-16449	662	33	.	.	PROPN
ihlr-16449	662	34	27	27	NUM
ihlr-16449	662	35	,	,	PUNCT
ihlr-16449	662	36	2002	2002	NUM
ihlr-16449	662	37	)	)	PUNCT
ihlr-16449	662	38	,	,	PUNCT
ihlr-16449	662	39	at	at	ADP
ihlr-16449	662	40	http://www.sec.gov/news/speech/spch586.htm	http://www.sec.gov/news/speech/spch586.htm	PROPN
ihlr-16449	662	41	.	.	PUNCT
ihlr-16449	663	1	the	the	DET
ihlr-16449	663	2	commissioner	commissioner	NOUN
ihlr-16449	663	3	stated	state	VERB
ihlr-16449	663	4	that	that	SCONJ
ihlr-16449	663	5	the	the	DET
ihlr-16449	663	6	impetus	impetus	NOUN
ihlr-16449	663	7	behind	behind	ADP
ihlr-16449	663	8	the	the	DET
ihlr-16449	663	9	quick	quick	ADJ
ihlr-16449	663	10	government	government	NOUN
ihlr-16449	663	11	response	response	NOUN
ihlr-16449	663	12	to	to	ADP
ihlr-16449	663	13	the	the	DET
ihlr-16449	663	14	enron	enron	PROPN
ihlr-16449	663	15	and	and	CCONJ
ihlr-16449	663	16	other	other	ADJ
ihlr-16449	663	17	corporate	corporate	ADJ
ihlr-16449	663	18	scandals	scandal	NOUN
ihlr-16449	663	19	is	be	AUX
ihlr-16449	663	20	the	the	DET
ihlr-16449	663	21	"	"	PUNCT
ihlr-16449	663	22	effect	effect	NOUN
ihlr-16449	664	1	200	200	NUM
ihlr-16449	664	2	indiana	indiana	PROPN
ihlr-16449	664	3	health	health	NOUN
ihlr-16449	664	4	law	law	NOUN
ihlr-16449	664	5	review	review	NOUN
ihlr-16449	665	1	[	[	X
ihlr-16449	665	2	vol	vol	NOUN
ihlr-16449	665	3	.	.	PUNCT
ihlr-16449	666	1	1:175	1:175	NUM
ihlr-16449	666	2	soxa	soxa	NOUN
ihlr-16449	666	3	and	and	CCONJ
ihlr-16449	666	4	the	the	DET
ihlr-16449	666	5	sec	sec	PROPN
ihlr-16449	666	6	's	's	PART
ihlr-16449	666	7	quick	quick	ADJ
ihlr-16449	666	8	regulatory	regulatory	ADJ
ihlr-16449	666	9	response	response	NOUN
ihlr-16449	666	10	to	to	ADP
ihlr-16449	666	11	enron	enron	PROPN
ihlr-16449	666	12	and	and	CCONJ
ihlr-16449	666	13	other	other	ADJ
ihlr-16449	666	14	corporate	corporate	ADJ
ihlr-16449	666	15	scandals	scandal	NOUN
ihlr-16449	666	16	reflect	reflect	VERB
ihlr-16449	666	17	strict	strict	ADJ
ihlr-16449	666	18	governance	governance	NOUN
ihlr-16449	666	19	standards	standard	NOUN
ihlr-16449	666	20	that	that	PRON
ihlr-16449	666	21	require	require	VERB
ihlr-16449	666	22	top	top	ADJ
ihlr-16449	666	23	corporate	corporate	ADJ
ihlr-16449	666	24	officials	official	NOUN
ihlr-16449	666	25	in	in	ADP
ihlr-16449	666	26	publicly	publicly	ADV
ihlr-16449	666	27	traded	trade	VERB
ihlr-16449	666	28	companies	company	NOUN
ihlr-16449	666	29	to	to	PART
ihlr-16449	666	30	be	be	AUX
ihlr-16449	666	31	held	hold	VERB
ihlr-16449	666	32	accountable	accountable	ADJ
ihlr-16449	666	33	for	for	ADP
ihlr-16449	666	34	a	a	DET
ihlr-16449	666	35	company	company	NOUN
ihlr-16449	666	36	's	's	PART
ihlr-16449	666	37	financial	financial	ADJ
ihlr-16449	666	38	accountings	accounting	NOUN
ihlr-16449	666	39	and	and	CCONJ
ihlr-16449	666	40	disclosures	disclosure	NOUN
ihlr-16449	666	41	and	and	CCONJ
ihlr-16449	666	42	to	to	PART
ihlr-16449	666	43	act	act	VERB
ihlr-16449	666	44	as	as	ADP
ihlr-16449	666	45	the	the	DET
ihlr-16449	666	46	"	"	PUNCT
ihlr-16449	666	47	conscience	conscience	NOUN
ihlr-16449	666	48	"	"	PUNCT
ihlr-16449	666	49	of	of	ADP
ihlr-16449	666	50	the	the	DET
ihlr-16449	666	51	company	company	NOUN
ihlr-16449	666	52	,	,	PUNCT
ihlr-16449	666	53	all	all	PRON
ihlr-16449	666	54	in	in	ADP
ihlr-16449	666	55	an	an	DET
ihlr-16449	666	56	effort	effort	NOUN
ihlr-16449	666	57	to	to	PART
ihlr-16449	666	58	prevent	prevent	VERB
ihlr-16449	666	59	fraudulent	fraudulent	ADJ
ihlr-16449	666	60	acts	act	NOUN
ihlr-16449	666	61	and	and	CCONJ
ihlr-16449	666	62	potentially	potentially	ADV
ihlr-16449	666	63	harmful	harmful	ADJ
ihlr-16449	666	64	conflicts	conflict	NOUN
ihlr-16449	666	65	of	of	ADP
ihlr-16449	666	66	interest.142	interest.142	NOUN
ihlr-16449	666	67	failure	failure	NOUN
ihlr-16449	666	68	to	to	PART
ihlr-16449	666	69	adhere	adhere	VERB
ihlr-16449	666	70	to	to	ADP
ihlr-16449	666	71	these	these	DET
ihlr-16449	666	72	new	new	ADJ
ihlr-16449	666	73	corporate	corporate	ADJ
ihlr-16449	666	74	governance	governance	NOUN
ihlr-16449	666	75	standards	standard	NOUN
ihlr-16449	666	76	will	will	AUX
ihlr-16449	666	77	subject	subject	VERB
ihlr-16449	666	78	such	such	ADJ
ihlr-16449	666	79	officials	official	NOUN
ihlr-16449	666	80	to	to	ADP
ihlr-16449	666	81	substantial	substantial	ADJ
ihlr-16449	666	82	penalties	penalty	NOUN
ihlr-16449	666	83	.	.	PUNCT
ihlr-16449	667	1	143	143	NUM
ihlr-16449	667	2	the	the	DET
ihlr-16449	667	3	corporate	corporate	ADJ
ihlr-16449	667	4	governance	governance	NOUN
ihlr-16449	667	5	policies	policy	NOUN
ihlr-16449	667	6	of	of	ADP
ihlr-16449	667	7	soxa	soxa	NOUN
ihlr-16449	667	8	include	include	VERB
ihlr-16449	667	9	:	:	PUNCT
ihlr-16449	667	10	heightened	heighten	VERB
ihlr-16449	667	11	accountability	accountability	NOUN
ihlr-16449	667	12	for	for	ADP
ihlr-16449	667	13	financial	financial	ADJ
ihlr-16449	667	14	reports	report	NOUN
ihlr-16449	667	15	that	that	PRON
ihlr-16449	667	16	are	be	AUX
ihlr-16449	667	17	submitted	submit	VERB
ihlr-16449	667	18	to	to	ADP
ihlr-16449	667	19	the	the	DET
ihlr-16449	667	20	sec	sec	PROPN
ihlr-16449	667	21	along	along	ADP
ihlr-16449	667	22	with	with	ADP
ihlr-16449	667	23	augmented	augment	VERB
ihlr-16449	667	24	disclosures	disclosure	NOUN
ihlr-16449	667	25	concerning	concern	VERB
ihlr-16449	667	26	the	the	DET
ihlr-16449	667	27	internal	internal	ADJ
ihlr-16449	667	28	controls	control	NOUN
ihlr-16449	667	29	of	of	ADP
ihlr-16449	667	30	a	a	DET
ihlr-16449	667	31	company	company	NOUN
ihlr-16449	667	32	;	;	PUNCT
ihlr-16449	667	33	enhanced	enhance	VERB
ihlr-16449	667	34	professional	professional	ADJ
ihlr-16449	667	35	responsibility	responsibility	NOUN
ihlr-16449	667	36	of	of	ADP
ihlr-16449	667	37	corporate	corporate	ADJ
ihlr-16449	667	38	attorneys	attorney	NOUN
ihlr-16449	667	39	to	to	PART
ihlr-16449	667	40	report	report	VERB
ihlr-16449	667	41	evidence	evidence	NOUN
ihlr-16449	667	42	of	of	ADP
ihlr-16449	667	43	a	a	DET
ihlr-16449	667	44	material	material	ADJ
ihlr-16449	667	45	violation	violation	NOUN
ihlr-16449	667	46	of	of	ADP
ihlr-16449	667	47	the	the	DET
ihlr-16449	667	48	securities	security	NOUN
ihlr-16449	667	49	laws	law	NOUN
ihlr-16449	667	50	;	;	PUNCT
ihlr-16449	667	51	internal	internal	ADJ
ihlr-16449	667	52	independent	independent	ADJ
ihlr-16449	667	53	corporate	corporate	ADJ
ihlr-16449	667	54	audit	audit	NOUN
ihlr-16449	667	55	committees	committee	NOUN
ihlr-16449	667	56	;	;	PUNCT
ihlr-16449	667	57	and	and	CCONJ
ihlr-16449	667	58	external	external	ADJ
ihlr-16449	667	59	auditor	auditor	NOUN
ihlr-16449	667	60	independence.144	independence.144	PROPN
ihlr-16449	667	61	two	two	NUM
ihlr-16449	667	62	other	other	ADJ
ihlr-16449	667	63	areas	area	NOUN
ihlr-16449	667	64	that	that	PRON
ihlr-16449	667	65	soxa	soxa	NOUN
ihlr-16449	667	66	highlights	highlight	NOUN
ihlr-16449	667	67	include	include	VERB
ihlr-16449	667	68	prohibiting	prohibit	VERB
ihlr-16449	667	69	company	company	NOUN
ihlr-16449	667	70	officials	official	NOUN
ihlr-16449	667	71	from	from	ADP
ihlr-16449	667	72	fraudulently	fraudulently	ADV
ihlr-16449	667	73	influencing	influence	VERB
ihlr-16449	667	74	the	the	DET
ihlr-16449	667	75	company	company	NOUN
ihlr-16449	667	76	's	's	PART
ihlr-16449	667	77	external	external	ADJ
ihlr-16449	667	78	auditor	auditor	NOUN
ihlr-16449	667	79	and	and	CCONJ
ihlr-16449	667	80	enhanced	enhance	VERB
ihlr-16449	667	81	conflict	conflict	NOUN
ihlr-16449	667	82	of	of	ADP
ihlr-16449	667	83	interest	interest	NOUN
ihlr-16449	667	84	provisions	provision	NOUN
ihlr-16449	667	85	making	make	VERB
ihlr-16449	667	86	it	it	PRON
ihlr-16449	667	87	unlawful	unlawful	ADJ
ihlr-16449	667	88	for	for	SCONJ
ihlr-16449	667	89	a	a	DET
ihlr-16449	667	90	company	company	NOUN
ihlr-16449	667	91	to	to	PART
ihlr-16449	667	92	extend	extend	VERB
ihlr-16449	667	93	a	a	DET
ihlr-16449	667	94	personal	personal	ADJ
ihlr-16449	667	95	loan	loan	NOUN
ihlr-16449	667	96	to	to	ADP
ihlr-16449	667	97	any	any	DET
ihlr-16449	667	98	director	director	NOUN
ihlr-16449	667	99	or	or	CCONJ
ihlr-16449	667	100	executive	executive	ADJ
ihlr-16449	667	101	officer	officer	NOUN
ihlr-16449	667	102	,	,	PUNCT
ihlr-16449	667	103	except	except	SCONJ
ihlr-16449	667	104	for	for	ADP
ihlr-16449	667	105	certain	certain	ADJ
ihlr-16449	667	106	commercial	commercial	ADJ
ihlr-16449	667	107	loans	loan	NOUN
ihlr-16449	667	108	that	that	PRON
ihlr-16449	667	109	would	would	AUX
ihlr-16449	667	110	be	be	AUX
ihlr-16449	667	111	made	make	VERB
ihlr-16449	667	112	to	to	ADP
ihlr-16449	667	113	the	the	DET
ihlr-16449	667	114	general	general	ADJ
ihlr-16449	667	115	public.145	public.145	NOUN
ihlr-16449	667	116	a.	a.	NOUN
ihlr-16449	667	117	accountability	accountability	NOUN
ihlr-16449	667	118	for	for	ADP
ihlr-16449	667	119	financial	financial	ADJ
ihlr-16449	667	120	reports	report	NOUN
ihlr-16449	667	121	one	one	NUM
ihlr-16449	667	122	of	of	ADP
ihlr-16449	667	123	the	the	DET
ihlr-16449	667	124	key	key	ADJ
ihlr-16449	667	125	aspects	aspect	NOUN
ihlr-16449	667	126	of	of	ADP
ihlr-16449	667	127	soxa	soxa	NOUN
ihlr-16449	667	128	'	'	PUNCT
ihlr-16449	667	129	s	s	NOUN
ihlr-16449	667	130	new	new	ADJ
ihlr-16449	667	131	corporate	corporate	ADJ
ihlr-16449	667	132	governance	governance	NOUN
ihlr-16449	667	133	standards	standard	NOUN
ihlr-16449	667	134	is	be	AUX
ihlr-16449	667	135	the	the	DET
ihlr-16449	667	136	heightened	heighten	VERB
ihlr-16449	667	137	amount	amount	NOUN
ihlr-16449	667	138	of	of	ADP
ihlr-16449	667	139	responsibility	responsibility	NOUN
ihlr-16449	667	140	executive	executive	NOUN
ihlr-16449	667	141	officers	officer	NOUN
ihlr-16449	667	142	have	have	VERB
ihlr-16449	667	143	in	in	ADP
ihlr-16449	667	144	overseeing	oversee	VERB
ihlr-16449	667	145	the	the	DET
ihlr-16449	667	146	financial	financial	ADJ
ihlr-16449	667	147	reports	report	NOUN
ihlr-16449	667	148	submitted	submit	VERB
ihlr-16449	667	149	to	to	ADP
ihlr-16449	667	150	the	the	DET
ihlr-16449	667	151	sec146	sec146	PROPN
ihlr-16449	667	152	and	and	CCONJ
ihlr-16449	667	153	the	the	DET
ihlr-16449	667	154	corresponding	correspond	VERB
ihlr-16449	667	155	these	these	DET
ihlr-16449	667	156	scandals	scandal	NOUN
ihlr-16449	667	157	have	have	AUX
ihlr-16449	667	158	had	have	VERB
ihlr-16449	667	159	on	on	ADP
ihlr-16449	667	160	innocent	innocent	ADJ
ihlr-16449	667	161	investors	investor	NOUN
ihlr-16449	667	162	.	.	PUNCT
ihlr-16449	667	163	"	"	PUNCT
ihlr-16449	668	1	/d	/d	PUNCT
ihlr-16449	668	2	.	.	PUNCT
ihlr-16449	669	1	approximately	approximately	ADV
ihlr-16449	669	2	"	"	PUNCT
ihlr-16449	669	3	88	88	NUM
ihlr-16449	669	4	million	million	NUM
ihlr-16449	669	5	shareholders	shareholder	NOUN
ihlr-16449	669	6	,	,	PUNCT
ihlr-16449	669	7	representing	represent	VERB
ihlr-16449	669	8	51	51	NUM
ihlr-16449	669	9	percent	percent	NOUN
ihlr-16449	669	10	of	of	ADP
ihlr-16449	669	11	u.s	u.s	PROPN
ihlr-16449	669	12	.	.	PROPN
ihlr-16449	669	13	households	household	NOUN
ihlr-16449	669	14	,	,	PUNCT
ihlr-16449	669	15	invest	invest	VERB
ihlr-16449	669	16	in	in	ADP
ihlr-16449	669	17	the	the	DET
ihlr-16449	669	18	markets	market	NOUN
ihlr-16449	669	19	today	today	NOUN
ihlr-16449	669	20	.	.	PUNCT
ihlr-16449	669	21	.	.	PUNCT
ihlr-16449	669	22	.	.	PUNCT
ihlr-16449	669	23	...	...	PUNCT
ihlr-16449	670	1	/d	/d	X
ihlr-16449	670	2	.	.	PUNCT
ihlr-16449	671	1	the	the	DET
ihlr-16449	671	2	com­	com­	PROPN
ihlr-16449	671	3	missioner	missioner	PROPN
ihlr-16449	671	4	stated	state	VERB
ihlr-16449	671	5	that	that	SCONJ
ihlr-16449	671	6	the	the	DET
ihlr-16449	671	7	increase	increase	NOUN
ihlr-16449	671	8	in	in	ADP
ihlr-16449	671	9	the	the	DET
ihlr-16449	671	10	number	number	NOUN
ihlr-16449	671	11	of	of	ADP
ihlr-16449	671	12	shareholders	shareholder	NOUN
ihlr-16449	671	13	is	be	AUX
ihlr-16449	671	14	largely	largely	ADV
ihlr-16449	671	15	due	due	ADJ
ihlr-16449	671	16	to	to	ADP
ihlr-16449	671	17	the	the	DET
ihlr-16449	671	18	popularity	popularity	NOUN
ihlr-16449	671	19	of	of	ADP
ihlr-16449	671	20	employee	employee	NOUN
ihlr-16449	671	21	40l(k	40l(k	NOUN
ihlr-16449	671	22	)	)	PUNCT
ihlr-16449	671	23	plans	plan	NOUN
ihlr-16449	671	24	.	.	PUNCT
ihlr-16449	672	1	i	i	PRON
ihlr-16449	672	2	d.	d.	VERB
ihlr-16449	672	3	these	these	DET
ihlr-16449	672	4	employee	employee	NOUN
ihlr-16449	672	5	stock	stock	NOUN
ihlr-16449	672	6	plads	plad	NOUN
ihlr-16449	672	7	have	have	AUX
ihlr-16449	672	8	provided	provide	VERB
ihlr-16449	672	9	many	many	ADJ
ihlr-16449	672	10	benefits	benefit	NOUN
ihlr-16449	672	11	for	for	ADP
ihlr-16449	672	12	employee	employee	NOUN
ihlr-16449	672	13	investors	investor	NOUN
ihlr-16449	672	14	,	,	PUNCT
ihlr-16449	672	15	but	but	CCONJ
ihlr-16449	672	16	these	these	DET
ihlr-16449	672	17	plans	plan	NOUN
ihlr-16449	672	18	have	have	AUX
ihlr-16449	672	19	also	also	ADV
ihlr-16449	672	20	led	lead	VERB
ihlr-16449	672	21	many	many	ADJ
ihlr-16449	672	22	employees	employee	NOUN
ihlr-16449	672	23	to	to	PART
ihlr-16449	672	24	invest	invest	VERB
ihlr-16449	672	25	most	most	ADJ
ihlr-16449	672	26	of	of	ADP
ihlr-16449	672	27	their	their	PRON
ihlr-16449	672	28	money	money	NOUN
ihlr-16449	672	29	in	in	ADP
ihlr-16449	672	30	one	one	NUM
ihlr-16449	672	31	company	company	NOUN
ihlr-16449	672	32	instead	instead	ADV
ihlr-16449	672	33	of	of	ADP
ihlr-16449	672	34	diversifying	diversify	VERB
ihlr-16449	672	35	their	their	PRON
ihlr-16449	672	36	stock	stock	NOUN
ihlr-16449	672	37	portfolio	portfolio	NOUN
ihlr-16449	672	38	;	;	PUNCT
ihlr-16449	672	39	thus	thus	ADV
ihlr-16449	672	40	,	,	PUNCT
ihlr-16449	672	41	placing	place	VERB
ihlr-16449	672	42	these	these	DET
ihlr-16449	672	43	investors	investor	NOUN
ihlr-16449	672	44	at	at	ADP
ihlr-16449	672	45	risk	risk	NOUN
ihlr-16449	672	46	of	of	ADP
ihlr-16449	672	47	a	a	DET
ihlr-16449	672	48	greater	great	ADJ
ihlr-16449	672	49	financial	financial	ADJ
ihlr-16449	672	50	loss	loss	NOUN
ihlr-16449	672	51	if	if	SCONJ
ihlr-16449	672	52	there	there	PRON
ihlr-16449	672	53	is	be	VERB
ihlr-16449	672	54	financial	financial	ADJ
ihlr-16449	672	55	fraud	fraud	NOUN
ihlr-16449	672	56	perpetrated	perpetrate	VERB
ihlr-16449	672	57	by	by	ADP
ihlr-16449	672	58	the	the	DET
ihlr-16449	672	59	company	company	NOUN
ihlr-16449	672	60	.	.	PUNCT
ihlr-16449	673	1	i	i	PRON
ihlr-16449	673	2	d.	d.	PROPN
ihlr-16449	673	3	142	142	NUM
ihlr-16449	673	4	.	.	PUNCT
ihlr-16449	674	1	/d	/d	INTJ
ihlr-16449	674	2	.	.	PUNCT
ihlr-16449	675	1	143	143	NUM
ihlr-16449	675	2	.	.	PUNCT
ihlr-16449	676	1	soxa	soxa	VERB
ihlr-16449	676	2	§	§	PROPN
ihlr-16449	676	3	1106	1106	NUM
ihlr-16449	676	4	,	,	PUNCT
ihlr-16449	676	5	15	15	NUM
ihlr-16449	676	6	u.s.c	u.s.c	NOUN
ihlr-16449	676	7	.	.	PUNCT
ihlr-16449	677	1	§	§	PROPN
ihlr-16449	677	2	78ff(a	78ff(a	PROPN
ihlr-16449	677	3	)	)	PUNCT
ihlr-16449	677	4	(	(	PUNCT
ihlr-16449	677	5	2004	2004	NUM
ihlr-16449	677	6	)	)	PUNCT
ihlr-16449	677	7	.	.	PUNCT
ihlr-16449	678	1	the	the	DET
ihlr-16449	678	2	enactment	enactment	NOUN
ihlr-16449	678	3	of	of	ADP
ihlr-16449	678	4	soxa	soxa	NOUN
ihlr-16449	678	5	increased	increase	VERB
ihlr-16449	678	6	the	the	DET
ihlr-16449	678	7	criminal	criminal	ADJ
ihlr-16449	678	8	penalties	penalty	NOUN
ihlr-16449	678	9	for	for	ADP
ihlr-16449	678	10	those	those	PRON
ihlr-16449	678	11	who	who	PRON
ihlr-16449	678	12	violate	violate	VERB
ihlr-16449	678	13	any	any	PRON
ihlr-16449	678	14	of	of	ADP
ihlr-16449	678	15	the	the	DET
ihlr-16449	678	16	sec	sec	PROPN
ihlr-16449	678	17	laws	law	NOUN
ihlr-16449	678	18	.	.	PUNCT
ihlr-16449	679	1	rules	rule	NOUN
ihlr-16449	679	2	,	,	PUNCT
ihlr-16449	679	3	or	or	CCONJ
ihlr-16449	679	4	regulations	regulation	NOUN
ihlr-16449	679	5	.	.	PUNCT
ihlr-16449	680	1	a	a	DET
ihlr-16449	680	2	person	person	NOUN
ihlr-16449	680	3	who	who	PRON
ihlr-16449	680	4	commits	commit	VERB
ihlr-16449	680	5	a	a	DET
ihlr-16449	680	6	willful	willful	ADJ
ihlr-16449	680	7	violation	violation	NOUN
ihlr-16449	680	8	can	can	AUX
ihlr-16449	680	9	receive	receive	VERB
ihlr-16449	680	10	up	up	ADP
ihlr-16449	680	11	to	to	ADP
ihlr-16449	680	12	a	a	DET
ihlr-16449	680	13	$	$	SYM
ihlr-16449	680	14	5,000,000	5,000,000	NUM
ihlr-16449	680	15	fine	fine	NOUN
ihlr-16449	680	16	or	or	CCONJ
ihlr-16449	680	17	up	up	ADP
ihlr-16449	680	18	to	to	PART
ihlr-16449	680	19	twenty	twenty	NUM
ihlr-16449	680	20	years	year	NOUN
ihlr-16449	680	21	in	in	ADP
ihlr-16449	680	22	prison	prison	NOUN
ihlr-16449	680	23	or	or	CCONJ
ihlr-16449	680	24	both	both	PRON
ihlr-16449	680	25	;	;	PUNCT
ihlr-16449	680	26	if	if	SCONJ
ihlr-16449	680	27	it	it	PRON
ihlr-16449	680	28	is	be	AUX
ihlr-16449	680	29	not	not	PART
ihlr-16449	680	30	possible	possible	ADJ
ihlr-16449	680	31	to	to	PART
ihlr-16449	680	32	convict	convict	VERB
ihlr-16449	680	33	a	a	DET
ihlr-16449	680	34	"	"	PUNCT
ihlr-16449	680	35	natural	natural	ADJ
ihlr-16449	680	36	"	"	PUNCT
ihlr-16449	680	37	person	person	NOUN
ihlr-16449	680	38	,	,	PUNCT
ihlr-16449	680	39	then	then	ADV
ihlr-16449	680	40	a	a	DET
ihlr-16449	680	41	fine	fine	NOUN
ihlr-16449	680	42	of	of	ADP
ihlr-16449	680	43	up	up	ADP
ihlr-16449	680	44	to	to	PART
ihlr-16449	680	45	$	$	SYM
ihlr-16449	680	46	25,000,000	25,000,000	NUM
ihlr-16449	680	47	may	may	AUX
ihlr-16449	680	48	be	be	AUX
ihlr-16449	680	49	imposed	impose	VERB
ihlr-16449	680	50	upon	upon	SCONJ
ihlr-16449	680	51	a	a	DET
ihlr-16449	680	52	company	company	NOUN
ihlr-16449	680	53	.	.	PUNCT
ihlr-16449	681	1	/d	/d	INTJ
ihlr-16449	681	2	.	.	PUNCT
ihlr-16449	682	1	144	144	NUM
ihlr-16449	682	2	.	.	X
ihlr-16449	683	1	soxa	soxa	NOUN
ihlr-16449	683	2	§	§	PROPN
ihlr-16449	683	3	§	§	PROPN
ihlr-16449	683	4	201	201	NUM
ihlr-16449	683	5	-	-	SYM
ihlr-16449	683	6	501	501	NUM
ihlr-16449	683	7	(	(	PUNCT
ihlr-16449	683	8	codified	codify	VERB
ihlr-16449	683	9	in	in	ADP
ihlr-16449	683	10	scattered	scatter	VERB
ihlr-16449	683	11	sections	section	NOUN
ihlr-16449	683	12	of	of	ADP
ihlr-16449	683	13	15	15	NUM
ihlr-16449	683	14	u.s.c	u.s.c	ADJ
ihlr-16449	683	15	.	.	PUNCT
ihlr-16449	683	16	)	)	PUNCT
ihlr-16449	683	17	.	.	PUNCT
ihlr-16449	684	1	145	145	NUM
ihlr-16449	684	2	.	.	PUNCT
ihlr-16449	685	1	/d	/d	INTJ
ihlr-16449	685	2	.	.	PUNCT
ihlr-16449	686	1	146	146	NUM
ihlr-16449	686	2	.	.	PUNCT
ihlr-16449	687	1	soxa	soxa	NOUN
ihlr-16449	687	2	§	§	PROPN
ihlr-16449	687	3	302(a)(6	302(a)(6	NUM
ihlr-16449	687	4	)	)	PUNCT
ihlr-16449	687	5	,	,	PUNCT
ihlr-16449	687	6	15	15	NUM
ihlr-16449	687	7	u.s.c	u.s.c	ADJ
ihlr-16449	687	8	.	.	PUNCT
ihlr-16449	688	1	§	§	PROPN
ihlr-16449	688	2	7241	7241	NUM
ihlr-16449	688	3	.	.	PUNCT
ihlr-16449	689	1	the	the	DET
ihlr-16449	689	2	chief	chief	ADJ
ihlr-16449	689	3	executive	executive	ADJ
ihlr-16449	689	4	officer	officer	NOUN
ihlr-16449	689	5	(	(	PUNCT
ihlr-16449	689	6	"	"	PUNCT
ihlr-16449	689	7	ceo	ceo	NOUN
ihlr-16449	689	8	"	"	PUNCT
ihlr-16449	689	9	)	)	PUNCT
ihlr-16449	689	10	or	or	CCONJ
ihlr-16449	689	11	chief	chief	ADJ
ihlr-16449	689	12	financial	financial	ADJ
ihlr-16449	689	13	officer	officer	NOUN
ihlr-16449	689	14	(	(	PUNCT
ihlr-16449	689	15	''	''	PUNCT
ihlr-16449	689	16	cfo	cfo	NOUN
ihlr-16449	689	17	"	"	PUNCT
ihlr-16449	689	18	)	)	PUNCT
ihlr-16449	689	19	of	of	ADP
ihlr-16449	689	20	a	a	DET
ihlr-16449	689	21	company	company	NOUN
ihlr-16449	689	22	is	be	AUX
ihlr-16449	689	23	required	require	VERB
ihlr-16449	689	24	to	to	PART
ihlr-16449	689	25	certify	certify	VERB
ihlr-16449	689	26	in	in	ADP
ihlr-16449	689	27	each	each	DET
ihlr-16449	689	28	financial	financial	ADJ
ihlr-16449	689	29	report	report	NOUN
ihlr-16449	689	30	filed	file	VERB
ihlr-16449	689	31	with	with	ADP
ihlr-16449	689	32	the	the	DET
ihlr-16449	689	33	sec	sec	PROPN
ihlr-16449	689	34	that	that	SCONJ
ihlr-16449	689	35	such	such	ADJ
ihlr-16449	689	36	officer	officer	NOUN
ihlr-16449	689	37	has	have	VERB
ihlr-16449	689	38	:	:	PUNCT
ihlr-16449	689	39	(	(	PUNCT
ihlr-16449	689	40	1	1	X
ihlr-16449	689	41	)	)	PUNCT
ihlr-16449	689	42	reviewed	review	VERB
ihlr-16449	689	43	the	the	DET
ihlr-16449	689	44	report	report	NOUN
ihlr-16449	689	45	;	;	PUNCT
ihlr-16449	689	46	(	(	PUNCT
ihlr-16449	689	47	2	2	X
ihlr-16449	689	48	)	)	PUNCT
ihlr-16449	689	49	determined	determine	VERB
ihlr-16449	689	50	that	that	SCONJ
ihlr-16449	689	51	the	the	DET
ihlr-16449	689	52	report	report	NOUN
ihlr-16449	689	53	contains	contain	VERB
ihlr-16449	689	54	all	all	DET
ihlr-16449	689	55	relevant	relevant	ADJ
ihlr-16449	689	56	information	information	NOUN
ihlr-16449	689	57	and	and	CCONJ
ihlr-16449	689	58	such	such	ADJ
ihlr-16449	689	59	information	information	NOUN
ihlr-16449	689	60	is	be	AUX
ihlr-16449	689	61	not	not	PART
ihlr-16449	689	62	false	false	ADJ
ihlr-16449	689	63	or	or	CCONJ
ihlr-16449	689	64	misleading	misleading	ADJ
ihlr-16449	689	65	;	;	PUNCT
ihlr-16449	689	66	(	(	PUNCT
ihlr-16449	689	67	3	3	X
ihlr-16449	689	68	)	)	PUNCT
ihlr-16449	689	69	determined	determine	VERB
ihlr-16449	689	70	that	that	SCONJ
ihlr-16449	689	71	the	the	DET
ihlr-16449	689	72	report	report	NOUN
ihlr-16449	689	73	is	be	AUX
ihlr-16449	689	74	an	an	DET
ihlr-16449	689	75	accurate	accurate	ADJ
ihlr-16449	689	76	description	description	NOUN
ihlr-16449	689	77	of	of	ADP
ihlr-16449	689	78	the	the	DET
ihlr-16449	689	79	~al	~al	PROPN
ihlr-16449	689	80	health	health	NOUN
ihlr-16449	689	81	of	of	ADP
ihlr-16449	689	82	the	the	DET
ihlr-16449	689	83	company	company	NOUN
ihlr-16449	689	84	;	;	PUNCT
ihlr-16449	689	85	(	(	PUNCT
ihlr-16449	689	86	4	4	X
ihlr-16449	689	87	)	)	PUNCT
ihlr-16449	689	88	evaluated	evaluate	VERB
ihlr-16449	689	89	the	the	DET
ihlr-16449	689	90	company	company	NOUN
ihlr-16449	689	91	's	's	PART
ihlr-16449	689	92	internal	internal	ADJ
ihlr-16449	689	93	controls	control	NOUN
ihlr-16449	689	94	regarding	regard	VERB
ihlr-16449	689	95	financial	financial	ADJ
ihlr-16449	689	96	matters	matter	NOUN
ihlr-16449	689	97	and	and	CCONJ
ihlr-16449	689	98	reported	report	VERB
ihlr-16449	689	99	to	to	ADP
ihlr-16449	689	100	the	the	DET
ihlr-16449	689	101	external	external	ADJ
ihlr-16449	689	102	auditors	auditor	NOUN
ihlr-16449	689	103	any	any	DET
ihlr-16449	689	104	substantial	substantial	ADJ
ihlr-16449	689	105	deficiencies	deficiency	NOUN
ihlr-16449	689	106	in	in	ADP
ihlr-16449	689	107	the	the	DET
ihlr-16449	689	108	internal	internal	ADJ
ihlr-16449	689	109	controls	control	NOUN
ihlr-16449	689	110	that	that	PRON
ihlr-16449	689	111	could	could	AUX
ihlr-16449	689	112	possibly	possibly	ADV
ihlr-16449	689	113	affect	affect	VERB
ihlr-16449	689	114	the	the	DET
ihlr-16449	689	115	outcome	outcome	NOUN
ihlr-16449	689	116	of	of	ADP
ihlr-16449	689	117	the	the	DET
ihlr-16449	689	118	financial	financial	ADJ
ihlr-16449	689	119	report	report	NOUN
ihlr-16449	689	120	;	;	PUNCT
ihlr-16449	689	121	(	(	PUNCT
ihlr-16449	689	122	5	5	X
ihlr-16449	689	123	)	)	PUNCT
ihlr-16449	689	124	reported	report	VERB
ihlr-16449	689	125	to	to	ADP
ihlr-16449	689	126	the	the	DET
ihlr-16449	689	127	external	external	ADJ
ihlr-16449	689	128	auditors	auditor	NOUN
ihlr-16449	689	129	any	any	DET
ihlr-16449	689	130	fraud	fraud	NOUN
ihlr-16449	689	131	regarding	regard	VERB
ihlr-16449	689	132	those	those	DET
ihlr-16449	689	133	employees	employee	NOUN
ihlr-16449	689	134	who	who	PRON
ihlr-16449	689	135	2004	2004	NUM
ihlr-16449	689	136	]	]	X
ihlr-16449	689	137	healtiicare	healtiicare	NOUN
ihlr-16449	689	138	0rgan1zations	0rgan1zation	NOUN
ihlr-16449	689	139	and	and	CCONJ
ihlr-16449	689	140	tile	tile	NOUN
ihlr-16449	689	141	implications	implication	NOUN
ihlr-16449	689	142	of	of	ADP
ihlr-16449	689	143	soxa	soxa	NOUN
ihlr-16449	689	144	201	201	NUM
ihlr-16449	689	145	penalties	penalty	NOUN
ihlr-16449	689	146	for	for	ADP
ihlr-16449	689	147	failure	failure	NOUN
ihlr-16449	689	148	to	to	PART
ihlr-16449	689	149	comply	comply	VERB
ihlr-16449	689	150	.	.	PUNCT
ihlr-16449	690	1	three	three	NUM
ihlr-16449	690	2	basic	basic	ADJ
ihlr-16449	690	3	requirements	requirement	NOUN
ihlr-16449	690	4	included	include	VERB
ihlr-16449	690	5	within	within	ADP
ihlr-16449	690	6	this	this	DET
ihlr-16449	690	7	enhanced	enhance	VERB
ihlr-16449	690	8	responsibility	responsibility	NOUN
ihlr-16449	690	9	and	and	CCONJ
ihlr-16449	690	10	oversight	oversight	NOUN
ihlr-16449	690	11	for	for	ADP
ihlr-16449	690	12	financial	financial	ADJ
ihlr-16449	690	13	reporting	reporting	NOUN
ihlr-16449	690	14	are	be	AUX
ihlr-16449	690	15	:	:	PUNCT
ihlr-16449	690	16	(	(	PUNCT
ihlr-16449	690	17	1	1	X
ihlr-16449	690	18	)	)	PUNCT
ihlr-16449	690	19	maintain	maintain	VERB
ihlr-16449	690	20	all	all	PRON
ihlr-16449	690	21	of	of	ADP
ihlr-16449	690	22	the	the	DET
ihlr-16449	690	23	internal	internal	ADJ
ihlr-16449	690	24	controls	control	NOUN
ihlr-16449	690	25	within	within	ADP
ihlr-16449	690	26	the	the	DET
ihlr-16449	690	27	company	company	NOUN
ihlr-16449	690	28	that	that	PRON
ihlr-16449	690	29	oversee	oversee	VERB
ihlr-16449	690	30	the	the	DET
ihlr-16449	690	31	company	company	NOUN
ihlr-16449	690	32	's	's	PART
ihlr-16449	690	33	financial	financial	ADJ
ihlr-16449	690	34	reporting	reporting	NOUN
ihlr-16449	690	35	practices	practice	NOUN
ihlr-16449	690	36	;	;	PUNCT
ihlr-16449	690	37	(	(	PUNCT
ihlr-16449	690	38	2	2	X
ihlr-16449	690	39	)	)	PUNCT
ihlr-16449	690	40	provide	provide	VERB
ihlr-16449	690	41	a	a	DET
ihlr-16449	690	42	written	write	VERB
ihlr-16449	690	43	annual	annual	ADJ
ihlr-16449	690	44	evaluation	evaluation	NOUN
ihlr-16449	690	45	of	of	ADP
ihlr-16449	690	46	the	the	DET
ihlr-16449	690	47	effectiveness	effectiveness	NOUN
ihlr-16449	690	48	of	of	ADP
ihlr-16449	690	49	such	such	ADJ
ihlr-16449	690	50	internal	internal	ADJ
ihlr-16449	690	51	controls	control	NOUN
ihlr-16449	690	52	;	;	PUNCT
ihlr-16449	690	53	and	and	CCONJ
ihlr-16449	690	54	(	(	PUNCT
ihlr-16449	690	55	3	3	X
ihlr-16449	690	56	)	)	PUNCT
ihlr-16449	690	57	review	review	NOUN
ihlr-16449	690	58	and	and	CCONJ
ihlr-16449	690	59	attest	attest	VERB
ihlr-16449	690	60	to	to	ADP
ihlr-16449	690	61	the	the	DET
ihlr-16449	690	62	annual	annual	ADJ
ihlr-16449	690	63	evaluation	evaluation	NOUN
ihlr-16449	690	64	by	by	ADP
ihlr-16449	690	65	the	the	DET
ihlr-16449	690	66	external	external	ADJ
ihlr-16449	690	67	auditor	auditor	NOUN
ihlr-16449	690	68	and	and	CCONJ
ihlr-16449	690	69	submission	submission	NOUN
ihlr-16449	690	70	of	of	ADP
ihlr-16449	690	71	that	that	DET
ihlr-16449	690	72	attestation	attestation	NOUN
ihlr-16449	690	73	along	along	ADP
ihlr-16449	690	74	with	with	ADP
ihlr-16449	690	75	the	the	DET
ihlr-16449	690	76	company	company	NOUN
ihlr-16449	690	77	's	's	PART
ihlr-16449	690	78	financial	financial	ADJ
ihlr-16449	690	79	report	report	NOUN
ihlr-16449	690	80	to	to	ADP
ihlr-16449	690	81	the	the	DET
ihlr-16449	690	82	sec.147	sec.147	NOUN
ihlr-16449	690	83	concerning	concern	VERB
ihlr-16449	690	84	the	the	DET
ihlr-16449	690	85	first	first	ADJ
ihlr-16449	690	86	requirement	requirement	NOUN
ihlr-16449	690	87	,	,	PUNCT
ihlr-16449	690	88	an	an	DET
ihlr-16449	690	89	independent	independent	ADJ
ihlr-16449	690	90	public	public	ADJ
ihlr-16449	690	91	company	company	NOUN
ihlr-16449	690	92	accounting	accounting	NOUN
ihlr-16449	690	93	oversight	oversight	NOUN
ihlr-16449	690	94	board	board	NOUN
ihlr-16449	690	95	(	(	PUNCT
ihlr-16449	690	96	"	"	PUNCT
ihlr-16449	690	97	pcaob")148	pcaob")148	NOUN
ihlr-16449	690	98	was	be	AUX
ihlr-16449	690	99	established	establish	VERB
ihlr-16449	690	100	;	;	PUNCT
ihlr-16449	690	101	it	it	PRON
ihlr-16449	690	102	will	will	AUX
ihlr-16449	690	103	require	require	VERB
ihlr-16449	690	104	internal	internal	ADJ
ihlr-16449	690	105	control	control	NOUN
ihlr-16449	690	106	policies	policy	NOUN
ihlr-16449	690	107	and	and	CCONJ
ihlr-16449	690	108	procedures	procedure	NOUN
ihlr-16449	690	109	relating	relate	VERB
ihlr-16449	690	110	to	to	ADP
ihlr-16449	690	111	a	a	DET
ihlr-16449	690	112	company	company	NOUN
ihlr-16449	690	113	's	's	PART
ihlr-16449	690	114	"	"	PUNCT
ihlr-16449	690	115	maintenance	maintenance	NOUN
ihlr-16449	690	116	of	of	ADP
ihlr-16449	690	117	accounting	accounting	NOUN
ihlr-16449	690	118	records	record	NOUN
ihlr-16449	690	119	,	,	PUNCT
ihlr-16449	690	120	the	the	DET
ihlr-16449	690	121	authorization	authorization	NOUN
ihlr-16449	690	122	of	of	ADP
ihlr-16449	690	123	receipts	receipt	NOUN
ihlr-16449	690	124	and	and	CCONJ
ihlr-16449	690	125	disbursements	disbursement	NOUN
ihlr-16449	690	126	,	,	PUNCT
ihlr-16449	690	127	"	"	PUNCT
ihlr-16449	690	128	the	the	DET
ihlr-16449	690	129	protection	protection	NOUN
ihlr-16449	690	130	of	of	ADP
ihlr-16449	690	131	assets	asset	NOUN
ihlr-16449	690	132	,	,	PUNCT
ihlr-16449	690	133	and	and	CCONJ
ihlr-16449	690	134	its	its	PRON
ihlr-16449	690	135	"	"	PUNCT
ihlr-16449	690	136	process	process	NOUN
ihlr-16449	690	137	for	for	ADP
ihlr-16449	690	138	preparing	prepare	VERB
ihlr-16449	690	139	financial	financial	ADJ
ihlr-16449	690	140	statements	statement	NOUN
ihlr-16449	690	141	in	in	ADP
ihlr-16449	690	142	accordance	accordance	NOUN
ihlr-16449	690	143	with	with	ADP
ihlr-16449	690	144	generally	generally	ADV
ihlr-16449	690	145	accepted	accepted	ADJ
ihlr-16449	690	146	accounting	accounting	NOUN
ihlr-16449	690	147	principles	principle	NOUN
ihlr-16449	690	148	.	.	PUNCT
ihlr-16449	691	1	"149	"149	X
ihlr-16449	692	1	under	under	ADP
ihlr-16449	692	2	the	the	DET
ihlr-16449	692	3	second	second	ADJ
ihlr-16449	692	4	requirement	requirement	NOUN
ihlr-16449	692	5	,	,	PUNCT
ihlr-16449	692	6	the	the	DET
ihlr-16449	692	7	executive	executive	ADJ
ihlr-16449	692	8	officers	officer	NOUN
ihlr-16449	692	9	of	of	ADP
ihlr-16449	692	10	a	a	DET
ihlr-16449	692	11	company	company	NOUN
ihlr-16449	692	12	are	be	AUX
ihlr-16449	692	13	required	require	VERB
ihlr-16449	692	14	to	to	ADP
ihlr-16449	692	15	pre­	pre­	PROPN
ihlr-16449	692	16	pare	pare	PROPN
ihlr-16449	692	17	an	an	DET
ihlr-16449	692	18	annual	annual	ADJ
ihlr-16449	692	19	written	write	VERB
ihlr-16449	692	20	evaluation	evaluation	NOUN
ihlr-16449	692	21	of	of	ADP
ihlr-16449	692	22	the	the	DET
ihlr-16449	692	23	company	company	NOUN
ihlr-16449	692	24	's	's	PART
ihlr-16449	692	25	internal	internal	ADJ
ihlr-16449	692	26	control	control	NOUN
ihlr-16449	692	27	systems	system	NOUN
ihlr-16449	692	28	that	that	PRON
ihlr-16449	692	29	recognizes	recognize	VERB
ihlr-16449	692	30	the	the	DET
ihlr-16449	692	31	executive	executive	NOUN
ihlr-16449	692	32	's	's	PART
ihlr-16449	692	33	responsibility	responsibility	NOUN
ihlr-16449	692	34	for	for	ADP
ihlr-16449	692	35	the	the	DET
ihlr-16449	692	36	control	control	NOUN
ihlr-16449	692	37	systems	system	NOUN
ihlr-16449	692	38	and	and	CCONJ
ihlr-16449	692	39	identifies	identify	VERB
ihlr-16449	692	40	any	any	DET
ihlr-16449	692	41	"	"	PUNCT
ihlr-16449	692	42	material	material	NOUN
ihlr-16449	692	43	weaknesses	weakness	NOUN
ihlr-16449	692	44	"	"	PUNCT
ihlr-16449	692	45	in	in	ADP
ihlr-16449	692	46	any	any	PRON
ihlr-16449	692	47	of	of	ADP
ihlr-16449	692	48	the	the	DET
ihlr-16449	692	49	control	control	NOUN
ihlr-16449	692	50	systems.150	systems.150	CCONJ
ihlr-16449	692	51	take	take	VERB
ihlr-16449	692	52	part	part	NOUN
ihlr-16449	692	53	in	in	ADP
ihlr-16449	692	54	the	the	DET
ihlr-16449	692	55	internal	internal	ADJ
ihlr-16449	692	56	controls	control	NOUN
ihlr-16449	692	57	of	of	ADP
ihlr-16449	692	58	the	the	DET
ihlr-16449	692	59	company	company	NOUN
ihlr-16449	692	60	;	;	PUNCT
ihlr-16449	692	61	and	and	CCONJ
ihlr-16449	692	62	(	(	PUNCT
ihlr-16449	692	63	6	6	NUM
ihlr-16449	692	64	)	)	PUNCT
ihlr-16449	692	65	"	"	PUNCT
ihlr-16449	692	66	indicated	indicate	VERB
ihlr-16449	692	67	in	in	ADP
ihlr-16449	692	68	the	the	DET
ihlr-16449	692	69	report	report	NOUN
ihlr-16449	692	70	whether	whether	SCONJ
ihlr-16449	692	71	or	or	CCONJ
ihlr-16449	692	72	not	not	PART
ihlr-16449	692	73	there	there	PRON
ihlr-16449	692	74	were	be	VERB
ihlr-16449	692	75	significant	significant	ADJ
ihlr-16449	692	76	changes	change	NOUN
ihlr-16449	692	77	in	in	ADP
ihlr-16449	692	78	internal	internal	ADJ
ihlr-16449	692	79	controls	control	NOUN
ihlr-16449	692	80	or	or	CCONJ
ihlr-16449	692	81	in	in	ADP
ihlr-16449	692	82	other	other	ADJ
ihlr-16449	692	83	factors	factor	NOUN
ihlr-16449	692	84	that	that	PRON
ihlr-16449	692	85	could	could	AUX
ihlr-16449	692	86	significantly	significantly	ADV
ihlr-16449	692	87	affect	affect	VERB
ihlr-16449	692	88	internal	internal	ADJ
ihlr-16449	692	89	controls	control	NOUN
ihlr-16449	692	90	.	.	PUNCT
ihlr-16449	692	91	"	"	PUNCT
ihlr-16449	693	1	/d	/d	PUNCT
ihlr-16449	693	2	.	.	PUNCT
ihlr-16449	694	1	147	147	NUM
ihlr-16449	694	2	.	.	PUNCT
ihlr-16449	695	1	soxa	soxa	NOUN
ihlr-16449	695	2	§	§	PROPN
ihlr-16449	695	3	§	§	NOUN
ihlr-16449	695	4	302,404	302,404	NUM
ihlr-16449	695	5	,	,	PUNCT
ihlr-16449	695	6	ls	ls	ADJ
ihlr-16449	695	7	u.s.c	u.s.c	NOUN
ihlr-16449	695	8	.	.	PUNCT
ihlr-16449	696	1	§	§	PROPN
ihlr-16449	696	2	§	§	PROPN
ihlr-16449	696	3	7241,7262	7241,7262	PROPN
ihlr-16449	696	4	.	.	PROPN
ihlr-16449	696	5	148	148	NUM
ihlr-16449	696	6	.	.	PUNCT
ihlr-16449	697	1	soxa	soxa	NOUN
ihlr-16449	697	2	§	§	PROPN
ihlr-16449	697	3	§	§	PROPN
ihlr-16449	697	4	101	101	NUM
ihlr-16449	697	5	-	-	SYM
ihlr-16449	697	6	09	09	NUM
ihlr-16449	697	7	,	,	PUNCT
ihlr-16449	697	8	15	15	NUM
ihlr-16449	697	9	u.s.c	u.s.c	NOUN
ihlr-16449	697	10	.	.	PUNCT
ihlr-16449	698	1	§	§	PROPN
ihlr-16449	698	2	§	§	PROPN
ihlr-16449	698	3	7211	7211	NUM
ihlr-16449	698	4	-	-	SYM
ihlr-16449	698	5	19	19	NUM
ihlr-16449	698	6	.	.	PUNCT
ihlr-16449	699	1	the	the	DET
ihlr-16449	699	2	pcaob	pcaob	NOUN
ihlr-16449	699	3	is	be	AUX
ihlr-16449	699	4	not	not	PART
ihlr-16449	699	5	an	an	DET
ihlr-16449	699	6	agency	agency	NOUN
ihlr-16449	699	7	of	of	ADP
ihlr-16449	699	8	the	the	DET
ihlr-16449	699	9	government	government	NOUN
ihlr-16449	699	10	but	but	CCONJ
ihlr-16449	699	11	instead	instead	ADV
ihlr-16449	699	12	is	be	AUX
ihlr-16449	699	13	a	a	DET
ihlr-16449	699	14	nonprofit	nonprofit	ADJ
ihlr-16449	699	15	corporation	corporation	NOUN
ihlr-16449	699	16	,	,	PUNCT
ihlr-16449	699	17	formed	form	VERB
ihlr-16449	699	18	for	for	ADP
ihlr-16449	699	19	the	the	DET
ihlr-16449	699	20	pmpose	pmpose	NOUN
ihlr-16449	699	21	of	of	ADP
ihlr-16449	699	22	overseeing	oversee	VERB
ihlr-16449	699	23	financial	financial	ADJ
ihlr-16449	699	24	audits	audits	NOUN
ihlr-16449	699	25	of	of	ADP
ihlr-16449	699	26	publicly	publicly	ADV
ihlr-16449	699	27	-	-	PUNCT
ihlr-16449	699	28	traded	trade	VERB
ihlr-16449	699	29	compllllies	compllllie	NOUN
ihlr-16449	699	30	.	.	PUNCT
ihlr-16449	700	1	ld	ld	PROPN
ihlr-16449	700	2	.	.	PUNCT
ihlr-16449	701	1	the	the	DET
ihlr-16449	701	2	pcaob	pcaob	NOUN
ihlr-16449	701	3	also	also	ADV
ihlr-16449	701	4	has	have	VERB
ihlr-16449	701	5	the	the	DET
ihlr-16449	701	6	power	power	NOUN
ihlr-16449	701	7	to	to	PART
ihlr-16449	701	8	investigate	investigate	VERB
ihlr-16449	701	9	,	,	PUNCT
ihlr-16449	701	10	inspect	inspect	VERB
ihlr-16449	701	11	,	,	PUNCT
ihlr-16449	701	12	and	and	CCONJ
ihlr-16449	701	13	sanction	sanction	NOUN
ihlr-16449	701	14	public	public	ADJ
ihlr-16449	701	15	accounting	accounting	NOUN
ihlr-16449	701	16	firms	firm	NOUN
ihlr-16449	701	17	.	.	PUNCT
ihlr-16449	702	1	i	i	PRON
ihlr-16449	702	2	d.	d.	PROPN
ihlr-16449	702	3	furthermore	furthermore	ADV
ihlr-16449	702	4	,	,	PUNCT
ihlr-16449	702	5	to	to	PART
ihlr-16449	702	6	protnote	protnote	VERB
ihlr-16449	702	7	high	high	ADJ
ihlr-16449	702	8	professional	professional	ADJ
ihlr-16449	702	9	standards	standard	NOUN
ihlr-16449	702	10	,	,	PUNCT
ihlr-16449	702	11	the	the	DET
ihlr-16449	702	12	pcaob	pcaob	NOUN
ihlr-16449	702	13	may	may	AUX
ihlr-16449	702	14	promulgate	promulgate	VERB
ihlr-16449	702	15	rules	rule	NOUN
ihlr-16449	702	16	or	or	CCONJ
ihlr-16449	702	17	orders	order	NOUN
ihlr-16449	702	18	concerning	concern	VERB
ihlr-16449	702	19	any	any	DET
ihlr-16449	702	20	aspect	aspect	NOUN
ihlr-16449	702	21	of	of	ADP
ihlr-16449	702	22	the	the	DET
ihlr-16449	702	23	auditing	auditing	NOUN
ihlr-16449	702	24	process	process	NOUN
ihlr-16449	702	25	.	.	PUNCT
ihlr-16449	703	1	i	i	PRON
ihlr-16449	703	2	d.	d.	PROPN
ihlr-16449	703	3	149	149	NUM
ihlr-16449	703	4	.	.	PUNCT
ihlr-16449	704	1	pub	pub	NOUN
ihlr-16449	704	2	.	.	PUNCT
ihlr-16449	705	1	co.	co.	PROPN
ihlr-16449	705	2	accounting0versigiitbd	accounting0versigiitbd	PROPN
ihlr-16449	705	3	.	.	PUNCT
ihlr-16449	706	1	,	,	PUNCT
ihlr-16449	706	2	briefing	briefing	NOUN
ihlr-16449	706	3	paper	paper	NOUN
ihlr-16449	706	4	,	,	PUNCT
ihlr-16449	706	5	proposed	propose	VERB
ihlr-16449	706	6	auditing	auditing	NOUN
ihlr-16449	706	7	standard	standard	PROPN
ihlr-16449	706	8	-an	-an	ADP
ihlr-16449	706	9	.	.	NOUN
ihlr-16449	706	10	audit	audit	NOUN
ihlr-16449	706	11	of	of	ADP
ihlr-16449	706	12	internal	internal	ADJ
ihlr-16449	706	13	control	control	NOUN
ihlr-16449	706	14	over	over	ADP
ihlr-16449	706	15	fmancial	fmancial	ADJ
ihlr-16449	706	16	reporting	reporting	NOUN
ihlr-16449	706	17	performed	perform	VERB
ihlr-16449	706	18	in	in	ADP
ihlr-16449	706	19	conjunction	conjunction	NOUN
ihlr-16449	706	20	with	with	ADP
ihlr-16449	706	21	an	an	DET
ihlr-16449	706	22	audit	audit	NOUN
ihlr-16449	706	23	of	of	ADP
ihlr-16449	706	24	financial	financial	ADJ
ihlr-16449	706	25	statements	statement	NOUN
ihlr-16449	706	26	,	,	PUNCT
ihlr-16449	706	27	oct	oct	PROPN
ihlr-16449	706	28	.	.	PROPN
ihlr-16449	706	29	7	7	NUM
ihlr-16449	706	30	,	,	PUNCT
ihlr-16449	706	31	2003	2003	NUM
ihlr-16449	706	32	at	at	ADP
ihlr-16449	706	33	2	2	NUM
ihlr-16449	706	34	,	,	PUNCT
ihlr-16449	706	35	available	available	ADJ
ihlr-16449	706	36	at	at	ADP
ihlr-16449	706	37	http://www	http://www	PROPN
ihlr-16449	706	38	.pcaobus.orglrules/	.pcaobus.orglrules/	PROPN
ihlr-16449	706	39	2003	2003	NUM
ihlr-16449	706	40	-	-	SYM
ihlr-16449	706	41	10	10	NUM
ihlr-16449	706	42	-	-	SYM
ihlr-16449	706	43	07	07	NUM
ihlr-16449	706	44	_	_	PUNCT
ihlr-16449	707	1	proposed_auditing__standard.pdf	proposed_auditing__standard.pdf	NOUN
ihlr-16449	708	1	[	[	X
ihlr-16449	708	2	hereinafter	hereinafter	NOUN
ihlr-16449	708	3	proposed	propose	VERB
ihlr-16449	708	4	auditing	auditing	NOUN
ihlr-16449	708	5	standard	standard	NOUN
ihlr-16449	708	6	]	]	PUNCT
ihlr-16449	708	7	.	.	PUNCT
ihlr-16449	709	1	150	150	NUM
ihlr-16449	709	2	.	.	PUNCT
ihlr-16449	710	1	management	management	NOUN
ihlr-16449	710	2	's	's	PART
ihlr-16449	710	3	reports	report	NOUN
ihlr-16449	710	4	on	on	ADP
ihlr-16449	710	5	intemal	intemal	ADJ
ihlr-16449	710	6	control	control	NOUN
ihlr-16449	710	7	over	over	ADP
ihlr-16449	710	8	fmancial	fmancial	ADJ
ihlr-16449	710	9	reporting	reporting	NOUN
ihlr-16449	710	10	and	and	CCONJ
ihlr-16449	710	11	certification	certification	NOUN
ihlr-16449	710	12	of	of	ADP
ihlr-16449	710	13	disclosure	disclosure	NOUN
ihlr-16449	710	14	in	in	ADP
ihlr-16449	710	15	exchange	exchange	NOUN
ihlr-16449	710	16	act	act	VERB
ihlr-16449	710	17	periodic	periodic	ADJ
ihlr-16449	710	18	reports	report	NOUN
ihlr-16449	710	19	,	,	PUNCT
ihlr-16449	710	20	68	68	NUM
ihlr-16449	710	21	fed	feed	VERB
ihlr-16449	710	22	.	.	PUNCT
ihlr-16449	711	1	reg	reg	PROPN
ihlr-16449	711	2	.	.	PROPN
ihlr-16449	712	1	36,636	36,636	NUM
ihlr-16449	712	2	,	,	PUNCT
ihlr-16449	712	3	36,642	36,642	NUM
ihlr-16449	712	4	(	(	PUNCT
ihlr-16449	712	5	june	june	PROPN
ihlr-16449	712	6	18	18	NUM
ihlr-16449	712	7	,	,	PUNCT
ihlr-16449	712	8	2003	2003	NUM
ihlr-16449	712	9	)	)	PUNCT
ihlr-16449	712	10	.	.	PUNCT
ihlr-16449	713	1	the	the	DET
ihlr-16449	713	2	sec	sec	PROPN
ihlr-16449	713	3	stated	state	VERB
ihlr-16449	713	4	that	that	SCONJ
ihlr-16449	713	5	the	the	DET
ihlr-16449	713	6	committee	committee	NOUN
ihlr-16449	713	7	of	of	ADP
ihlr-16449	713	8	sponsoring	sponsor	VERB
ihlr-16449	713	9	organizations	organization	NOUN
ihlr-16449	713	10	of	of	ADP
ihlr-16449	713	11	the	the	DET
ihlr-16449	713	12	treadway	treadway	PROPN
ihlr-16449	713	13	commission	commission	NOUN
ihlr-16449	713	14	control	control	NOUN
ihlr-16449	713	15	framework	framework	NOUN
ihlr-16449	713	16	met	meet	VERB
ihlr-16449	713	17	its	its	PRON
ihlr-16449	713	18	criteria	criterion	NOUN
ihlr-16449	713	19	regarding	regard	VERB
ihlr-16449	713	20	the	the	DET
ihlr-16449	713	21	evaluation	evaluation	NOUN
ihlr-16449	713	22	of	of	ADP
ihlr-16449	713	23	a	a	DET
ihlr-16449	713	24	company	company	NOUN
ihlr-16449	713	25	's	's	PART
ihlr-16449	713	26	internal	internal	ADJ
ihlr-16449	713	27	control	control	NOUN
ihlr-16449	713	28	mechanisms	mechanism	NOUN
ihlr-16449	713	29	.	.	PUNCT
ihlr-16449	714	1	ld	ld	PROPN
ihlr-16449	714	2	.	.	PROPN
ihlr-16449	714	3	see	see	VERB
ihlr-16449	714	4	also	also	ADV
ihlr-16449	714	5	comm	comm	NOUN
ihlr-16449	714	6	.	.	PUNCT
ihlr-16449	715	1	of	of	ADP
ihlr-16449	715	2	sponsoring	sponsor	VERB
ihlr-16449	715	3	orgs	org	NOUN
ihlr-16449	715	4	.	.	PUNCT
ihlr-16449	716	1	of	of	ADP
ihlr-16449	716	2	the	the	DET
ihlr-16449	716	3	treadway	treadway	NOUN
ihlr-16449	716	4	comm'n	comm'n	VERB
ihlr-16449	716	5	(	(	PUNCT
ihlr-16449	716	6	"	"	PUNCT
ihlr-16449	716	7	coso	coso	NOUN
ihlr-16449	716	8	"	"	PUNCT
ihlr-16449	716	9	)	)	PUNCT
ihlr-16449	716	10	,	,	PUNCT
ihlr-16449	716	11	internal	internal	ADJ
ihlr-16449	716	12	control-integrat.ed	control-integrat.ed	ADJ
ihlr-16449	716	13	framework-&ecutive	framework-&ecutive	ADJ
ihlr-16449	716	14	·	·	PUNCT
ihlr-16449	716	15	summary	summary	NOUN
ihlr-16449	716	16	,	,	PUNCT
ihlr-16449	716	17	available	available	ADJ
ihlr-16449	716	18	at	at	ADP
ihlr-16449	716	19	http://www.coso	http://www.coso	PROPN
ihlr-16449	716	20	.org	.org	PUNCT
ihlr-16449	716	21	/	/	SYM
ihlr-16449	716	22	publications	publication	NOUN
ihlr-16449	716	23	/	/	SYM
ihlr-16449	716	24	executive_summary_integrafed_framework.htmoastvisited	executive_summary_integrafed_framework.htmoastvisite	VERB
ihlr-16449	716	25	dec	dec	PROPN
ihlr-16449	716	26	.	.	PROPN
ihlr-16449	716	27	30	30	NUM
ihlr-16449	716	28	,	,	PUNCT
ihlr-16449	716	29	2003	2003	NUM
ihlr-16449	716	30	)	)	PUNCT
ihlr-16449	716	31	.	.	PUNCT
ihlr-16449	717	1	coso	coso	PROPN
ihlr-16449	717	2	is	be	AUX
ihlr-16449	717	3	a	a	DET
ihlr-16449	717	4	private	private	ADJ
ihlr-16449	717	5	organization	organization	NOUN
ihlr-16449	717	6	with	with	ADP
ihlr-16449	717	7	the	the	DET
ihlr-16449	717	8	goal	goal	NOUN
ihlr-16449	717	9	of	of	ADP
ihlr-16449	717	10	improving	improve	VERB
ihlr-16449	717	11	the	the	DET
ihlr-16449	717	12	quality	quality	NOUN
ihlr-16449	717	13	of	of	ADP
ihlr-16449	717	14	financial	financial	ADJ
ihlr-16449	717	15	reporting	reporting	NOUN
ihlr-16449	717	16	through	through	ADP
ihlr-16449	717	17	business	business	NOUN
ihlr-16449	717	18	ethics	ethic	NOUN
ihlr-16449	717	19	,	,	PUNCT
ihlr-16449	717	20	appropriate	appropriate	ADJ
ihlr-16449	717	21	internal	internal	ADJ
ihlr-16449	717	22	controls	control	NOUN
ihlr-16449	717	23	,	,	PUNCT
ihlr-16449	717	24	and	and	CCONJ
ihlr-16449	717	25	corporate	corporate	ADJ
ihlr-16449	717	26	governance	governance	NOUN
ihlr-16449	717	27	.	.	PUNCT
ihlr-16449	718	1	i	i	PRON
ihlr-16449	718	2	d.	d.	PROPN
ihlr-16449	718	3	coso	coso	PROPN
ihlr-16449	718	4	sets	set	VERB
ihlr-16449	718	5	forth	forth	ADV
ihlr-16449	718	6	five	five	NUM
ihlr-16449	718	7	components	component	NOUN
ihlr-16449	718	8	of	of	ADP
ihlr-16449	718	9	internal	internal	ADJ
ihlr-16449	718	10	control	control	NOUN
ihlr-16449	718	11	:	:	PUNCT
ihlr-16449	718	12	(	(	PUNCT
ihlr-16449	718	13	1	1	X
ihlr-16449	718	14	)	)	PUNCT
ihlr-16449	718	15	control	control	NOUN
ihlr-16449	718	16	environment	environment	NOUN
ihlr-16449	718	17	that	that	PRON
ihlr-16449	718	18	sets	set	VERB
ihlr-16449	718	19	the	the	DET
ihlr-16449	718	20	corporate	corporate	ADJ
ihlr-16449	718	21	mood	mood	NOUN
ihlr-16449	718	22	and	and	CCONJ
ihlr-16449	718	23	operating	operating	NOUN
ihlr-16449	718	24	style	style	NOUN
ihlr-16449	718	25	;	;	PUNCT
ihlr-16449	718	26	(	(	PUNCT
ihlr-16449	718	27	2	2	X
ihlr-16449	718	28	)	)	PUNCT
ihlr-16449	718	29	assessment	assessment	NOUN
ihlr-16449	718	30	of	of	ADP
ihlr-16449	718	31	potential	potential	ADJ
ihlr-16449	718	32	financial	financial	ADJ
ihlr-16449	718	33	risks	risk	NOUN
ihlr-16449	718	34	;	;	PUNCT
ihlr-16449	718	35	(	(	PUNCT
ihlr-16449	718	36	3	3	X
ihlr-16449	718	37	)	)	PUNCT
ihlr-16449	718	38	control	control	NOUN
ihlr-16449	718	39	activities	activity	NOUN
ihlr-16449	718	40	consisting	consist	VERB
ihlr-16449	718	41	of	of	ADP
ihlr-16449	718	42	policies	policy	NOUN
ihlr-16449	718	43	and	and	CCONJ
ihlr-16449	718	44	procedures	procedure	NOUN
ihlr-16449	718	45	regarding	regard	VERB
ihlr-16449	718	46	all	all	DET
ihlr-16449	718	47	financial	financial	ADJ
ihlr-16449	718	48	aspects	aspect	NOUN
ihlr-16449	718	49	of	of	ADP
ihlr-16449	718	50	a	a	DET
ihlr-16449	718	51	company	company	NOUN
ihlr-16449	718	52	;	;	PUNCT
ihlr-16449	718	53	(	(	PUNCT
ihlr-16449	718	54	4	4	X
ihlr-16449	718	55	)	)	PUNCT
ihlr-16449	718	56	a	a	DET
ihlr-16449	718	57	process	process	NOUN
ihlr-16449	718	58	for	for	ADP
ihlr-16449	718	59	tnonitoring	tnonitoring	NOUN
ihlr-16449	718	60	internal	internal	ADJ
ihlr-16449	718	61	control	control	PROPN
ihlr-16449	718	62	systems	system	NOUN
ihlr-16449	718	63	with	with	ADP
ihlr-16449	718	64	appropriate	appropriate	ADJ
ihlr-16449	718	65	reporting	reporting	NOUN
ihlr-16449	718	66	procedures	procedure	NOUN
ihlr-16449	718	67	for	for	ADP
ihlr-16449	718	68	deficiencies	deficiency	NOUN
ihlr-16449	718	69	;	;	PUNCT
ihlr-16449	718	70	and	and	CCONJ
ihlr-16449	718	71	(	(	PUNCT
ihlr-16449	718	72	5	5	X
ihlr-16449	718	73	)	)	PUNCT
ihlr-16449	718	74	the	the	DET
ihlr-16449	718	75	identification	identification	NOUN
ihlr-16449	718	76	of	of	ADP
ihlr-16449	718	77	pertinent	pertinent	ADJ
ihlr-16449	718	78	financial	financial	ADJ
ihlr-16449	718	79	information	information	NOUN
ihlr-16449	718	80	or	or	CCONJ
ihlr-16449	718	81	factors	factor	NOUN
ihlr-16449	718	82	that	that	PRON
ihlr-16449	718	83	could	could	AUX
ihlr-16449	718	84	possibly	possibly	ADV
ihlr-16449	718	85	affect	affect	VERB
ihlr-16449	718	86	the	the	DET
ihlr-16449	718	87	company	company	NOUN
ihlr-16449	718	88	's	's	PART
ihlr-16449	718	89	financial	financial	ADJ
ihlr-16449	718	90	status	status	NOUN
ihlr-16449	718	91	and	and	CCONJ
ihlr-16449	718	92	proper	proper	ADJ
ihlr-16449	718	93	communication	communication	NOUN
ihlr-16449	718	94	among	among	ADP
ihlr-16449	718	95	all	all	DET
ihlr-16449	718	96	levels	level	NOUN
ihlr-16449	718	97	of	of	ADP
ihlr-16449	718	98	a	a	DET
ihlr-16449	718	99	company	company	NOUN
ihlr-16449	718	100	.	.	PUNCT
ihlr-16449	719	1	pcaob	pcaob	NOUN
ihlr-16449	719	2	,	,	PUNCT
ihlr-16449	719	3	an	an	DET
ihlr-16449	719	4	audit	audit	NOUN
ihlr-16449	719	5	oflnternal	oflnternal	ADJ
ihlr-16449	719	6	control	control	NOUN
ihlr-16449	719	7	over	over	ADP
ihlr-16449	719	8	financial	financial	ADJ
ihlr-16449	719	9	reporting	reporting	NOUN
ihlr-16449	719	10	performed	perform	VERB
ihlr-16449	719	11	in	in	ADP
ihlr-16449	719	12	conjunction	conjunction	NOUN
ihlr-16449	719	13	with	with	ADP
ihlr-16449	719	14	an	an	DET
ihlr-16449	719	15	audit	audit	NOUN
ihlr-16449	719	16	offmancial	offmancial	ADJ
ihlr-16449	719	17	statements	statement	NOUN
ihlr-16449	719	18	,	,	PUNCT
ihlr-16449	719	19	proposed	propose	VERB
ihlr-16449	719	20	auditing	auditing	NOUN
ihlr-16449	719	21	standard	standard	NOUN
ihlr-16449	719	22	a-50	a-50	NOUN
ihlr-16449	719	23	-	-	PUNCT
ihlr-16449	719	24	s	s	NOUN
ihlr-16449	719	25	1	1	NUM
ihlr-16449	719	26	(	(	PUNCT
ihlr-16449	719	27	oct	oct	PROPN
ihlr-16449	719	28	.	.	PROPN
ihlr-16449	719	29	7	7	NUM
ihlr-16449	719	30	,	,	PUNCT
ihlr-16449	719	31	2003	2003	NUM
ihlr-16449	719	32	)	)	PUNCT
ihlr-16449	719	33	,	,	PUNCT
ihlr-16449	719	34	available	available	ADJ
ihlr-16449	719	35	at	at	ADP
ihlr-16449	719	36	http://www.pcaobus.org/rules/release2003-017	http://www.pcaobus.org/rules/release2003-017	X
ihlr-16449	719	37	.pdf	.pdf	NOUN
ihlr-16449	719	38	.	.	PUNCT
ihlr-16449	720	1	the	the	DET
ihlr-16449	720	2	202	202	NUM
ihlr-16449	720	3	indiana	indiana	PROPN
ihlr-16449	720	4	healtii	healtii	PROPN
ihlr-16449	720	5	law	law	PROPN
ihlr-16449	720	6	review	review	NOUN
ihlr-16449	720	7	[	[	X
ihlr-16449	720	8	vol	vol	NOUN
ihlr-16449	720	9	.	.	PUNCT
ihlr-16449	721	1	1:175	1:175	NUM
ihlr-16449	721	2	concerning	concern	VERB
ihlr-16449	721	3	the	the	DET
ihlr-16449	721	4	third	third	ADJ
ihlr-16449	721	5	requirement	requirement	NOUN
ihlr-16449	721	6	,	,	PUNCT
ihlr-16449	721	7	the	the	DET
ihlr-16449	721	8	external	external	ADJ
ihlr-16449	721	9	auditor	auditor	NOUN
ihlr-16449	721	10	's	's	PART
ihlr-16449	721	11	review	review	NOUN
ihlr-16449	721	12	will	will	AUX
ihlr-16449	721	13	evaluate	evaluate	VERB
ihlr-16449	721	14	the	the	DET
ihlr-16449	721	15	executive	executive	NOUN
ihlr-16449	721	16	's	's	PART
ihlr-16449	721	17	evaluation	evaluation	NOUN
ihlr-16449	721	18	and	and	CCONJ
ihlr-16449	721	19	reveal	reveal	VERB
ihlr-16449	721	20	whether	whether	SCONJ
ihlr-16449	721	21	there	there	PRON
ihlr-16449	721	22	are	be	VERB
ihlr-16449	721	23	any	any	DET
ihlr-16449	721	24	material	material	NOUN
ihlr-16449	721	25	weak­	weak­	NUM
ihlr-16449	721	26	nesses	ness	NOUN
ihlr-16449	721	27	that	that	PRON
ihlr-16449	721	28	should	should	AUX
ihlr-16449	721	29	have	have	AUX
ihlr-16449	721	30	been	be	AUX
ihlr-16449	721	31	included	include	VERB
ihlr-16449	721	32	in	in	ADP
ihlr-16449	721	33	the	the	DET
ihlr-16449	721	34	internal	internal	ADJ
ihlr-16449	721	35	control	control	PROPN
ihlr-16449	721	36	report	report	NOUN
ihlr-16449	721	37	.	.	PUNCT
ihlr-16449	722	1	151	151	NUM
ihlr-16449	722	2	if	if	SCONJ
ihlr-16449	722	3	all	all	DET
ihlr-16449	722	4	requisite	requisite	ADJ
ihlr-16449	722	5	steps	step	NOUN
ihlr-16449	722	6	are	be	AUX
ihlr-16449	722	7	followed	follow	VERB
ihlr-16449	722	8	regarding	regard	VERB
ihlr-16449	722	9	the	the	DET
ihlr-16449	722	10	enhanced	enhanced	ADJ
ihlr-16449	722	11	financial	financial	ADJ
ihlr-16449	722	12	reporting	reporting	NOUN
ihlr-16449	722	13	standards	standard	NOUN
ihlr-16449	722	14	,	,	PUNCT
ihlr-16449	722	15	the	the	DET
ihlr-16449	722	16	result	result	NOUN
ihlr-16449	722	17	should	should	AUX
ihlr-16449	722	18	be	be	AUX
ihlr-16449	722	19	a	a	DET
ihlr-16449	722	20	strong	strong	ADJ
ihlr-16449	722	21	set	set	NOUN
ihlr-16449	722	22	of	of	ADP
ihlr-16449	722	23	checks	check	NOUN
ihlr-16449	722	24	and	and	CCONJ
ihlr-16449	722	25	balances	balance	NOUN
ihlr-16449	722	26	that	that	PRON
ihlr-16449	722	27	promote	promote	VERB
ihlr-16449	722	28	the	the	DET
ihlr-16449	722	29	new	new	ADJ
ihlr-16449	722	30	and	and	CCONJ
ihlr-16449	722	31	improved	improve	VERB
ihlr-16449	722	32	corporate	corporate	ADJ
ihlr-16449	722	33	conscience	conscience	NOUN
ihlr-16449	722	34	concerning	concern	VERB
ihlr-16449	722	35	corporate	corporate	ADJ
ihlr-16449	722	36	accountability	accountability	NOUN
ihlr-16449	722	37	and	and	CCONJ
ihlr-16449	722	38	responsibility	responsibility	NOUN
ihlr-16449	722	39	.	.	PUNCT
ihlr-16449	723	1	b.	b.	PROPN
ihlr-16449	723	2	ethical	ethical	ADJ
ihlr-16449	723	3	obligations	obligation	NOUN
ihlr-16449	723	4	for	for	ADP
ihlr-16449	723	5	corporate	corporate	ADJ
ihlr-16449	723	6	counsel	counsel	NOUN
ihlr-16449	723	7	soxa	soxa	NOUN
ihlr-16449	723	8	has	have	AUX
ihlr-16449	723	9	also	also	ADV
ihlr-16449	723	10	had	have	VERB
ihlr-16449	723	11	a	a	DET
ihlr-16449	723	12	dramatic	dramatic	ADJ
ihlr-16449	723	13	effect	effect	NOUN
ihlr-16449	723	14	on	on	ADP
ihlr-16449	723	15	the	the	DET
ihlr-16449	723	16	relationships	relationship	NOUN
ihlr-16449	723	17	among	among	ADP
ihlr-16449	723	18	corporations	corporation	NOUN
ihlr-16449	723	19	and	and	CCONJ
ihlr-16449	723	20	their	their	PRON
ihlr-16449	723	21	legal	legal	ADJ
ihlr-16449	723	22	counsel	counsel	NOUN
ihlr-16449	723	23	.	.	PUNCT
ihlr-16449	724	1	section	section	NOUN
ihlr-16449	724	2	307	307	NUM
ihlr-16449	724	3	of	of	ADP
ihlr-16449	724	4	soxa	soxa	NOUN
ihlr-16449	724	5	requires	require	VERB
ihlr-16449	724	6	attorneys	attorney	NOUN
ihlr-16449	724	7	"	"	PUNCT
ihlr-16449	724	8	appearing	appear	VERB
ihlr-16449	724	9	and	and	CCONJ
ihlr-16449	724	10	practicing	practice	VERB
ihlr-16449	724	11	before	before	ADP
ihlr-16449	724	12	the	the	DET
ihlr-16449	724	13	commission	commission	NOUN
ihlr-16449	724	14	...	...	PUNCT
ihlr-16449	724	15	to	to	PART
ihlr-16449	724	16	report	report	VERB
ihlr-16449	724	17	evidence	evidence	NOUN
ihlr-16449	724	18	of	of	ADP
ihlr-16449	724	19	a	a	DET
ihlr-16449	724	20	material	material	ADJ
ihlr-16449	724	21	violation	violation	NOUN
ihlr-16449	724	22	of	of	ADP
ihlr-16449	724	23	securities	security	NOUN
ihlr-16449	724	24	law	law	NOUN
ihlr-16449	724	25	or	or	CCONJ
ihlr-16449	724	26	breach	breach	NOUN
ihlr-16449	724	27	of	of	ADP
ihlr-16449	724	28	fiduciary	fiduciary	ADJ
ihlr-16449	724	29	duty	duty	NOUN
ihlr-16449	724	30	...	...	PUNCT
ihlr-16449	724	31	by	by	ADP
ihlr-16449	724	32	the	the	DET
ihlr-16449	724	33	company	company	NOUN
ihlr-16449	724	34	...	...	PUNCT
ihlr-16449	724	35	to	to	ADP
ihlr-16449	724	36	the	the	DET
ihlr-16449	724	37	chieflegal	chieflegal	ADJ
ihlr-16449	724	38	counsel	counsel	NOUN
ihlr-16449	724	39	or	or	CCONJ
ihlr-16449	724	40	the	the	DET
ihlr-16449	724	41	chief	chief	ADJ
ihlr-16449	724	42	executive	executive	ADJ
ihlr-16449	724	43	officer	officer	NOUN
ihlr-16449	724	44	.	.	PUNCT
ihlr-16449	725	1	"152	"152	NOUN
ihlr-16449	725	2	if	if	SCONJ
ihlr-16449	725	3	the	the	DET
ihlr-16449	725	4	chief	chief	ADJ
ihlr-16449	725	5	legal	legal	ADJ
ihlr-16449	725	6	counsel	counsel	NOUN
ihlr-16449	725	7	or	or	CCONJ
ihlr-16449	725	8	chief	chief	ADJ
ihlr-16449	725	9	executive	executive	ADJ
ihlr-16449	725	10	officer	officer	NOUN
ihlr-16449	725	11	does	do	AUX
ihlr-16449	725	12	not	not	PART
ihlr-16449	725	13	respond	respond	VERB
ihlr-16449	725	14	appropriately	appropriately	ADV
ihlr-16449	725	15	to	to	ADP
ihlr-16449	725	16	the	the	DET
ihlr-16449	725	17	attorney	attorney	NOUN
ihlr-16449	725	18	's	's	PART
ihlr-16449	725	19	report	report	NOUN
ihlr-16449	725	20	,	,	PUNCT
ihlr-16449	725	21	the	the	DET
ihlr-16449	725	22	attorney	attorney	NOUN
ihlr-16449	725	23	must	must	AUX
ihlr-16449	725	24	then	then	ADV
ihlr-16449	725	25	report	report	VERB
ihlr-16449	725	26	the	the	DET
ihlr-16449	725	27	material	material	NOUN
ihlr-16449	725	28	violation	violation	NOUN
ihlr-16449	725	29	"	"	PUNCT
ihlr-16449	725	30	up	up	ADP
ihlr-16449	725	31	the	the	DET
ihlr-16449	725	32	ladder	ladder	NOUN
ihlr-16449	725	33	"	"	PUNCT
ihlr-16449	725	34	to	to	ADP
ihlr-16449	725	35	the	the	DET
ihlr-16449	725	36	corporation	corporation	NOUN
ihlr-16449	725	37	's	's	PART
ihlr-16449	725	38	audit	audit	NOUN
ihlr-16449	725	39	committee.153	committee.153	VERB
ihlr-16449	725	40	this	this	PRON
ihlr-16449	725	41	may	may	AUX
ihlr-16449	725	42	appear	appear	VERB
ihlr-16449	725	43	to	to	PART
ihlr-16449	725	44	be	be	AUX
ihlr-16449	725	45	irrelevant	irrelevant	ADJ
ihlr-16449	725	46	for	for	ADP
ihlr-16449	725	47	nonprofit	nonprofit	ADJ
ihlr-16449	725	48	organizations	organization	NOUN
ihlr-16449	725	49	since	since	SCONJ
ihlr-16449	725	50	soxa	soxa	NOUN
ihlr-16449	725	51	principally	principally	ADV
ihlr-16449	725	52	relates	relate	VERB
ihlr-16449	725	53	to	to	AUX
ihlr-16449	725	54	publicly	publicly	ADV
ihlr-16449	725	55	-	-	PUNCT
ihlr-16449	725	56	traded	trade	VERB
ihlr-16449	725	57	,	,	PUNCT
ihlr-16449	725	58	for	for	ADP
ihlr-16449	725	59	-	-	PUNCT
ihlr-16449	725	60	profit	profit	NOUN
ihlr-16449	725	61	corporations	corporation	NOUN
ihlr-16449	725	62	.	.	PUNCT
ihlr-16449	726	1	nonetheless	nonetheless	ADV
ihlr-16449	726	2	,	,	PUNCT
ihlr-16449	726	3	the	the	DET
ihlr-16449	726	4	"	"	PUNCT
ihlr-16449	726	5	ripple	ripple	ADJ
ihlr-16449	726	6	effect	effect	NOUN
ihlr-16449	726	7	"	"	PUNCT
ihlr-16449	726	8	of	of	ADP
ihlr-16449	726	9	these	these	DET
ihlr-16449	726	10	relatively	relatively	ADV
ihlr-16449	726	11	narrow	narrow	ADJ
ihlr-16449	726	12	provisions	provision	NOUN
ihlr-16449	726	13	reveals	reveal	VERB
ihlr-16449	726	14	how	how	SCONJ
ihlr-16449	726	15	a	a	DET
ihlr-16449	726	16	legislative	legislative	ADJ
ihlr-16449	726	17	initiative	initiative	NOUN
ihlr-16449	726	18	in	in	ADP
ihlr-16449	726	19	one	one	NUM
ihlr-16449	726	20	arena	arena	NOUN
ihlr-16449	726	21	can	can	AUX
ihlr-16449	726	22	spread	spread	VERB
ihlr-16449	726	23	to	to	PART
ihlr-16449	726	24	have	have	VERB
ihlr-16449	726	25	an	an	DET
ihlr-16449	726	26	impact	impact	NOUN
ihlr-16449	726	27	beyond	beyond	ADP
ihlr-16449	726	28	the	the	DET
ihlr-16449	726	29	initial	initial	ADJ
ihlr-16449	726	30	confines	confine	NOUN
ihlr-16449	726	31	of	of	ADP
ihlr-16449	726	32	the	the	DET
ihlr-16449	726	33	statute	statute	NOUN
ihlr-16449	726	34	.	.	PUNCT
ihlr-16449	727	1	the	the	DET
ihlr-16449	727	2	sec	sec	PROPN
ihlr-16449	727	3	significantly	significantly	ADV
ihlr-16449	727	4	expanded	expand	VERB
ihlr-16449	727	5	§	§	PROPN
ihlr-16449	727	6	307	307	NUM
ihlr-16449	727	7	by	by	ADP
ihlr-16449	727	8	publishing	publish	VERB
ihlr-16449	727	9	its	its	PRON
ihlr-16449	727	10	final	final	ADJ
ihlr-16449	727	11	rules	rule	NOUN
ihlr-16449	727	12	regarding	regard	VERB
ihlr-16449	727	13	professional	professional	ADJ
ihlr-16449	727	14	conduct	conduct	NOUN
ihlr-16449	727	15	for	for	ADP
ihlr-16449	727	16	attorneys	attorney	NOUN
ihlr-16449	727	17	on	on	ADP
ihlr-16449	727	18	february	february	PROPN
ihlr-16449	727	19	6	6	NUM
ihlr-16449	727	20	,	,	PUNCT
ihlr-16449	727	21	2003.154	2003.154	NUM
ihlr-16449	727	22	first	first	ADJ
ihlr-16449	727	23	,	,	PUNCT
ihlr-16449	727	24	the	the	DET
ihlr-16449	727	25	final	final	ADJ
ihlr-16449	727	26	rules	rule	NOUN
ihlr-16449	727	27	broadly	broadly	ADV
ihlr-16449	727	28	defined	define	VERB
ihlr-16449	727	29	what	what	PRON
ihlr-16449	727	30	attorneys	attorney	NOUN
ihlr-16449	727	31	would	would	AUX
ihlr-16449	727	32	be	be	AUX
ihlr-16449	727	33	considered	consider	VERB
ihlr-16449	727	34	as	as	SCONJ
ihlr-16449	727	35	"	"	PUNCT
ihlr-16449	727	36	appearing	appear	VERB
ihlr-16449	727	37	pcaob	pcaob	NOUN
ihlr-16449	727	38	also	also	ADV
ihlr-16449	727	39	sets	set	VERB
ihlr-16449	727	40	forth	forth	ADP
ihlr-16449	727	41	certain	certain	ADJ
ihlr-16449	727	42	requirements	requirement	NOUN
ihlr-16449	727	43	pertaining	pertain	VERB
ihlr-16449	727	44	to	to	ADP
ihlr-16449	727	45	the	the	DET
ihlr-16449	727	46	external	external	ADJ
ihlr-16449	727	47	auditor	auditor	NOUN
ihlr-16449	727	48	's	's	PART
ihlr-16449	727	49	attestation	attestation	NOUN
ihlr-16449	727	50	report	report	NOUN
ihlr-16449	727	51	.	.	PUNCT
ihlr-16449	727	52	!	!	PUNCT
ihlr-16449	728	1	d.	d.	PROPN
ihlr-16449	728	2	151	151	NUM
ihlr-16449	728	3	.	.	PUNCT
ihlr-16449	729	1	proposed	propose	VERB
ihlr-16449	729	2	auditing	auditing	NOUN
ihlr-16449	729	3	standard	standard	NOUN
ihlr-16449	729	4	,	,	PUNCT
ihlr-16449	729	5	supra	supra	PROPN
ihlr-16449	729	6	note	note	NOUN
ihlr-16449	729	7	149	149	NUM
ihlr-16449	729	8	.	.	PUNCT
ihlr-16449	729	9	152	152	NUM
ihlr-16449	729	10	.	.	PUNCT
ihlr-16449	730	1	soxa	soxa	NOUN
ihlr-16449	730	2	§	§	PROPN
ihlr-16449	730	3	307	307	NUM
ihlr-16449	730	4	,	,	PUNCT
ihlr-16449	730	5	15	15	NUM
ihlr-16449	730	6	u.s.c	u.s.c	ADJ
ihlr-16449	730	7	.	.	PUNCT
ihlr-16449	731	1	§	§	PROPN
ihlr-16449	731	2	7245	7245	NUM
ihlr-16449	731	3	;	;	PUNCT
ihlr-16449	731	4	see	see	VERB
ihlr-16449	731	5	also	also	ADV
ihlr-16449	731	6	17	17	NUM
ihlr-16449	731	7	c.f.r	c.f.r	NOUN
ihlr-16449	731	8	.	.	PUNCT
ihlr-16449	732	1	§	§	PROPN
ihlr-16449	732	2	205.2	205.2	NUM
ihlr-16449	732	3	(	(	PUNCT
ihlr-16449	732	4	2004	2004	NUM
ihlr-16449	732	5	)	)	PUNCT
ihlr-16449	732	6	.	.	PUNCT
ihlr-16449	733	1	"	"	PUNCT
ihlr-16449	733	2	material	material	NOUN
ihlr-16449	733	3	violation	violation	NOUN
ihlr-16449	733	4	"	"	PUNCT
ihlr-16449	733	5	is	be	AUX
ihlr-16449	733	6	defined	define	VERB
ihlr-16449	733	7	as	as	ADP
ihlr-16449	733	8	an	an	DET
ihlr-16449	733	9	activity	activity	NOUN
ihlr-16449	733	10	that	that	PRON
ihlr-16449	733	11	would	would	AUX
ihlr-16449	733	12	violate	violate	VERB
ihlr-16449	733	13	any	any	DET
ihlr-16449	733	14	federal	federal	ADJ
ihlr-16449	733	15	or	or	CCONJ
ihlr-16449	733	16	state	state	NOUN
ihlr-16449	733	17	laws	law	NOUN
ihlr-16449	733	18	,	,	PUNCT
ihlr-16449	733	19	any	any	DET
ihlr-16449	733	20	securities	security	NOUN
ihlr-16449	733	21	laws	law	NOUN
ihlr-16449	733	22	,	,	PUNCT
ihlr-16449	733	23	or	or	CCONJ
ihlr-16449	733	24	"	"	PUNCT
ihlr-16449	733	25	a	a	DET
ihlr-16449	733	26	material	material	ADJ
ihlr-16449	733	27	breach	breach	NOUN
ihlr-16449	733	28	of	of	ADP
ihlr-16449	733	29	fiduciary	fiduciary	ADJ
ihlr-16449	733	30	duty	duty	NOUN
ihlr-16449	733	31	arising	arise	VERB
ihlr-16449	733	32	under	under	ADP
ihlr-16449	733	33	federal	federal	ADJ
ihlr-16449	733	34	or	or	CCONJ
ihlr-16449	733	35	state	state	NOUN
ihlr-16449	733	36	law	law	NOUN
ihlr-16449	733	37	.	.	PUNCT
ihlr-16449	733	38	"	"	PUNCT
ihlr-16449	733	39	!	!	PUNCT
ihlr-16449	734	1	d.	d.	PROPN
ihlr-16449	734	2	153	153	NUM
ihlr-16449	734	3	.	.	PUNCT
ihlr-16449	735	1	soxa	soxa	NOUN
ihlr-16449	735	2	§	§	PROPN
ihlr-16449	735	3	307	307	NUM
ihlr-16449	735	4	,	,	PUNCT
ihlr-16449	735	5	15	15	NUM
ihlr-16449	735	6	u.s.c	u.s.c	ADJ
ihlr-16449	735	7	.	.	PUNCT
ihlr-16449	736	1	§	§	PROPN
ihlr-16449	736	2	7245	7245	NUM
ihlr-16449	736	3	(	(	PUNCT
ihlr-16449	736	4	suggesting	suggest	VERB
ihlr-16449	736	5	that	that	SCONJ
ihlr-16449	736	6	an	an	DET
ihlr-16449	736	7	appropriate	appropriate	ADJ
ihlr-16449	736	8	response	response	NOUN
ihlr-16449	736	9	would	would	AUX
ihlr-16449	736	10	be	be	AUX
ihlr-16449	736	11	issuing	issue	VERB
ihlr-16449	736	12	sanctions	sanction	NOUN
ihlr-16449	736	13	or	or	CCONJ
ihlr-16449	736	14	providing	provide	VERB
ihlr-16449	736	15	remedial	remedial	ADJ
ihlr-16449	736	16	measures	measure	NOUN
ihlr-16449	736	17	concerning	concern	VERB
ihlr-16449	736	18	the	the	DET
ihlr-16449	736	19	material	material	NOUN
ihlr-16449	736	20	violation	violation	NOUN
ihlr-16449	736	21	)	)	PUNCT
ihlr-16449	736	22	;	;	PUNCT
ihlr-16449	736	23	17	17	NUM
ihlr-16449	736	24	c.f	c.f	PROPN
ihlr-16449	736	25	.r	.r	PROPN
ihlr-16449	736	26	.	.	PUNCT
ihlr-16449	737	1	§	§	PROPN
ihlr-16449	737	2	205.3	205.3	NUM
ihlr-16449	737	3	.	.	PROPN
ihlr-16449	737	4	154	154	NUM
ihlr-16449	737	5	.	.	PUNCT
ihlr-16449	738	1	implementation	implementation	NOUN
ihlr-16449	738	2	of	of	ADP
ihlr-16449	738	3	standards	standard	NOUN
ihlr-16449	738	4	of	of	ADP
ihlr-16449	738	5	professional	professional	ADJ
ihlr-16449	738	6	conduct	conduct	NOUN
ihlr-16449	738	7	for	for	ADP
ihlr-16449	738	8	attorneys	attorney	NOUN
ihlr-16449	738	9	,	,	PUNCT
ihlr-16449	738	10	68	68	NUM
ihlr-16449	738	11	fed	feed	VERB
ihlr-16449	738	12	.	.	PUNCT
ihlr-16449	739	1	reg	reg	PROPN
ihlr-16449	739	2	.	.	PUNCT
ihlr-16449	740	1	6296	6296	NUM
ihlr-16449	740	2	(	(	PUNCT
ihlr-16449	740	3	feb	feb	PROPN
ihlr-16449	740	4	.	.	PROPN
ihlr-16449	740	5	6	6	NUM
ihlr-16449	740	6	,	,	PUNCT
ihlr-16449	740	7	2003	2003	NUM
ihlr-16449	740	8	)	)	PUNCT
ihlr-16449	740	9	(	(	PUNCT
ihlr-16449	740	10	codified	codify	VERB
ihlr-16449	740	11	at	at	ADP
ihlr-16449	740	12	17	17	NUM
ihlr-16449	740	13	c.f.r	c.f.r	NOUN
ihlr-16449	740	14	.	.	PUNCT
ihlr-16449	741	1	§	§	PROPN
ihlr-16449	741	2	205	205	NUM
ihlr-16449	741	3	)	)	PUNCT
ihlr-16449	741	4	.	.	PUNCT
ihlr-16449	742	1	the	the	DET
ihlr-16449	742	2	rationale	rationale	NOUN
ihlr-16449	742	3	behind	behind	ADP
ihlr-16449	742	4	the	the	DET
ihlr-16449	742	5	promulgation	promulgation	NOUN
ihlr-16449	742	6	of	of	ADP
ihlr-16449	742	7	the	the	DET
ihlr-16449	742	8	standards	standard	NOUN
ihlr-16449	742	9	of	of	ADP
ihlr-16449	742	10	professional	professional	ADJ
ihlr-16449	742	11	conduct	conduct	NOUN
ihlr-16449	742	12	for	for	ADP
ihlr-16449	742	13	attorneys	attorney	NOUN
ihlr-16449	742	14	was	be	AUX
ihlr-16449	742	15	to	to	PART
ihlr-16449	742	16	protect	protect	VERB
ihlr-16449	742	17	shareholders	shareholder	NOUN
ihlr-16449	742	18	and	and	CCONJ
ihlr-16449	742	19	promote	promote	VERB
ihlr-16449	742	20	shareholder	shareholder	NOUN
ihlr-16449	742	21	confidence	confidence	NOUN
ihlr-16449	742	22	in	in	ADP
ihlr-16449	742	23	public	public	ADJ
ihlr-16449	742	24	companies	company	NOUN
ihlr-16449	742	25	by	by	ADP
ihlr-16449	742	26	requiring	require	VERB
ihlr-16449	742	27	attorneys	attorney	NOUN
ihlr-16449	742	28	employed	employ	VERB
ihlr-16449	742	29	or	or	CCONJ
ihlr-16449	742	30	retained	retain	VERB
ihlr-16449	742	31	by	by	ADP
ihlr-16449	742	32	such	such	ADJ
ihlr-16449	742	33	companies	company	NOUN
ihlr-16449	742	34	to	to	PART
ihlr-16449	742	35	respond	respond	VERB
ihlr-16449	742	36	swiftly	swiftly	ADV
ihlr-16449	742	37	and	and	CCONJ
ihlr-16449	742	38	affinnatively	affinnatively	ADV
ihlr-16449	742	39	to	to	ADP
ihlr-16449	742	40	any	any	DET
ihlr-16449	742	41	possible	possible	ADJ
ihlr-16449	742	42	material	material	NOUN
ihlr-16449	742	43	violation	violation	NOUN
ihlr-16449	742	44	of	of	ADP
ihlr-16449	742	45	the	the	DET
ihlr-16449	742	46	sec	sec	PROPN
ihlr-16449	742	47	's	's	PART
ihlr-16449	742	48	rules	rule	NOUN
ihlr-16449	742	49	.	.	PUNCT
ihlr-16449	742	50	!	!	PUNCT
ihlr-16449	743	1	d.	d.	PROPN
ihlr-16449	743	2	section	section	PROPN
ihlr-16449	743	3	205.1	205.1	NUM
ihlr-16449	743	4	sets	set	NOUN
ihlr-16449	743	5	forth	forth	ADV
ihlr-16449	743	6	that	that	SCONJ
ihlr-16449	743	7	the	the	DET
ihlr-16449	743	8	professional	professional	ADJ
ihlr-16449	743	9	standards	standard	NOUN
ihlr-16449	743	10	supplied	supply	VERB
ihlr-16449	743	11	by	by	ADP
ihlr-16449	743	12	the	the	DET
ihlr-16449	743	13	sec	sec	PROPN
ihlr-16449	743	14	shall	shall	AUX
ihlr-16449	743	15	supplant	supplant	VERB
ihlr-16449	743	16	any	any	DET
ihlr-16449	743	17	conflicting	conflict	VERB
ihlr-16449	743	18	state	state	NOUN
ihlr-16449	743	19	standards	standard	NOUN
ihlr-16449	743	20	.	.	PUNCT
ihlr-16449	744	1	/d	/d	PUNCT
ihlr-16449	744	2	.	.	PUNCT
ihlr-16449	745	1	the	the	DET
ihlr-16449	745	2	sec	sec	PROPN
ihlr-16449	745	3	explained	explain	VERB
ihlr-16449	745	4	in	in	ADP
ihlr-16449	745	5	the	the	DET
ihlr-16449	745	6	final	final	ADJ
ihlr-16449	745	7	rule	rule	NOUN
ihlr-16449	745	8	that	that	SCONJ
ihlr-16449	745	9	their	their	PRON
ihlr-16449	745	10	standards	standard	NOUN
ihlr-16449	745	11	are	be	AUX
ihlr-16449	745	12	not	not	PART
ihlr-16449	745	13	meant	mean	VERB
ihlr-16449	745	14	to	to	PART
ihlr-16449	745	15	preempt	preempt	VERB
ihlr-16449	745	16	more	more	ADV
ihlr-16449	745	17	stringent	stringent	ADJ
ihlr-16449	745	18	state	state	NOUN
ihlr-16449	745	19	standards	standard	NOUN
ihlr-16449	745	20	.	.	PUNCT
ihlr-16449	746	1	i	i	PRON
ihlr-16449	746	2	d.	d.	PROPN
ihlr-16449	746	3	however	however	ADV
ihlr-16449	746	4	,	,	PUNCT
ihlr-16449	746	5	the	the	DET
ihlr-16449	746	6	sec	sec	PROPN
ihlr-16449	746	7	's	's	PART
ihlr-16449	746	8	standards	standard	NOUN
ihlr-16449	746	9	will	will	AUX
ihlr-16449	746	10	apply	apply	VERB
ihlr-16449	746	11	over	over	ADP
ihlr-16449	746	12	less	less	ADV
ihlr-16449	746	13	stringent	stringent	ADJ
ihlr-16449	746	14	or	or	CCONJ
ihlr-16449	746	15	conflicting	conflict	VERB
ihlr-16449	746	16	state	state	NOUN
ihlr-16449	746	17	standards	standard	NOUN
ihlr-16449	746	18	.	.	PUNCT
ihlr-16449	746	19	!	!	PUNCT
ihlr-16449	747	1	d.	d.	PROPN
ihlr-16449	748	1	in	in	ADP
ihlr-16449	748	2	addition	addition	NOUN
ihlr-16449	748	3	to	to	ADP
ihlr-16449	748	4	the	the	DET
ihlr-16449	748	5	already	already	ADV
ihlr-16449	748	6	codified	codify	VERB
ihlr-16449	748	7	rules	rule	NOUN
ihlr-16449	748	8	that	that	PRON
ihlr-16449	748	9	have	have	AUX
ihlr-16449	748	10	extended	extend	VERB
ihlr-16449	748	11	the	the	DET
ihlr-16449	748	12	original	original	ADJ
ihlr-16449	748	13	professional	professional	ADJ
ihlr-16449	748	14	standards	standard	NOUN
ihlr-16449	748	15	of	of	ADP
ihlr-16449	748	16	soxa	soxa	NOUN
ihlr-16449	748	17	,	,	PUNCT
ihlr-16449	748	18	the	the	DET
ihlr-16449	748	19	sec	sec	PROPN
ihlr-16449	748	20	is	be	AUX
ihlr-16449	748	21	still	still	ADV
ihlr-16449	748	22	considering	consider	VERB
ihlr-16449	748	23	the	the	DET
ihlr-16449	748	24	requirement	requirement	NOUN
ihlr-16449	748	25	of	of	ADP
ihlr-16449	748	26	a	a	DET
ihlr-16449	748	27	''	''	PUNCT
ihlr-16449	748	28	noisy	noisy	ADJ
ihlr-16449	748	29	withdrawal"-wbereby	withdrawal"-wbereby	ADV
ihlr-16449	748	30	the	the	DET
ihlr-16449	748	31	withdrawing	withdraw	VERB
ihlr-16449	748	32	attorney	attorney	NOUN
ihlr-16449	748	33	must	must	AUX
ihlr-16449	748	34	notify	notify	VERB
ihlr-16449	748	35	the	the	DET
ihlr-16449	748	36	sec	sec	PROPN
ihlr-16449	748	37	of	of	ADP
ihlr-16449	748	38	his	his	PRON
ihlr-16449	748	39	or	or	CCONJ
ihlr-16449	748	40	her	her	PRON
ihlr-16449	748	41	withdrawal	withdrawal	NOUN
ihlr-16449	748	42	-	-	PUNCT
ihlr-16449	748	43	by	by	ADP
ihlr-16449	748	44	an	an	DET
ihlr-16449	748	45	attorney	attorney	NOUN
ihlr-16449	748	46	who	who	PRON
ihlr-16449	748	47	did	do	AUX
ihlr-16449	748	48	not	not	PART
ihlr-16449	748	49	receive	receive	VERB
ihlr-16449	748	50	an	an	DET
ihlr-16449	748	51	appro­	appro­	NOUN
ihlr-16449	748	52	priate	priate	NOUN
ihlr-16449	748	53	response	response	NOUN
ihlr-16449	748	54	from	from	ADP
ihlr-16449	748	55	a	a	DET
ihlr-16449	748	56	company	company	NOUN
ihlr-16449	748	57	after	after	ADP
ihlr-16449	748	58	reporting	report	VERB
ihlr-16449	748	59	evidence	evidence	NOUN
ihlr-16449	748	60	of	of	ADP
ihlr-16449	748	61	a	a	DET
ihlr-16449	748	62	material	material	NOUN
ihlr-16449	748	63	violation	violation	NOUN
ihlr-16449	748	64	.	.	PUNCT
ihlr-16449	749	1	/d	/d	INTJ
ihlr-16449	749	2	.	.	PUNCT
ihlr-16449	750	1	2004	2004	NUM
ihlr-16449	750	2	]	]	PUNCT
ihlr-16449	750	3	hbalthcare	hbalthcare	PROPN
ihlr-16449	750	4	organizations	organization	NOUN
ihlr-16449	750	5	and	and	CCONJ
ihlr-16449	750	6	the	the	DET
ihlr-16449	750	7	impllcations	impllcation	NOUN
ihlr-16449	750	8	of	of	ADP
ihlr-16449	750	9	soxa	soxa	NOUN
ihlr-16449	750	10	203	203	NUM
ihlr-16449	750	11	and	and	CCONJ
ihlr-16449	750	12	practicing	practice	VERB
ihlr-16449	750	13	.	.	PUNCT
ihlr-16449	750	14	,	,	PUNCT
ihlr-16449	750	15	before	before	ADP
ihlr-16449	750	16	the	the	DET
ihlr-16449	750	17	sec	sec	PROPN
ihlr-16449	750	18	.	.	PROPN
ihlr-16449	750	19	155	155	NUM
ihlr-16449	750	20	second	second	NOUN
ihlr-16449	750	21	,	,	PUNCT
ihlr-16449	750	22	the	the	DET
ihlr-16449	750	23	final	final	ADJ
ihlr-16449	750	24	rules	rule	NOUN
ihlr-16449	750	25	allow	allow	VERB
ihlr-16449	750	26	corporate	corporate	ADJ
ihlr-16449	750	27	counsel	counsel	NOUN
ihlr-16449	750	28	to	to	PART
ihlr-16449	750	29	skip	skip	VERB
ihlr-16449	750	30	a	a	DET
ihlr-16449	750	31	step	step	NOUN
ihlr-16449	750	32	in	in	ADP
ihlr-16449	750	33	the	the	DET
ihlr-16449	750	34	chain	chain	NOUN
ihlr-16449	750	35	of	of	ADP
ihlr-16449	750	36	command	command	NOUN
ihlr-16449	750	37	by	by	ADP
ihlr-16449	750	38	reporting	report	VERB
ihlr-16449	750	39	a	a	DET
ihlr-16449	750	40	suspected	suspect	VERB
ihlr-16449	750	41	material	material	NOUN
ihlr-16449	750	42	violation	violation	NOUN
ihlr-16449	750	43	directly	directly	ADV
ihlr-16449	750	44	to	to	ADP
ihlr-16449	750	45	the	the	DET
ihlr-16449	750	46	audit	audit	NOUN
ihlr-16449	750	47	committee	committee	NOUN
ihlr-16449	750	48	,	,	PUNCT
ihlr-16449	750	49	thus	thus	ADV
ihlr-16449	750	50	bypassing	bypass	VERB
ihlr-16449	750	51	the	the	DET
ihlr-16449	750	52	chief	chief	ADJ
ihlr-16449	750	53	legal	legal	ADJ
ihlr-16449	750	54	officer	officer	NOUN
ihlr-16449	750	55	or	or	CCONJ
ihlr-16449	750	56	chief	chief	ADJ
ihlr-16449	750	57	executive	executive	ADJ
ihlr-16449	750	58	officer	officer	NOUN
ihlr-16449	750	59	.	.	PUNCT
ihlr-16449	751	1	156	156	NUM
ihlr-16449	751	2	furthermore	furthermore	ADV
ihlr-16449	751	3	,	,	PUNCT
ihlr-16449	751	4	under	under	ADP
ihlr-16449	751	5	certain	certain	ADJ
ihlr-16449	751	6	circum­	circum­	NOUN
ihlr-16449	751	7	stances	stance	NOUN
ihlr-16449	751	8	,	,	PUNCT
ihlr-16449	751	9	a	a	DET
ihlr-16449	751	10	reporting	reporting	NOUN
ihlr-16449	751	11	attorney	attorney	NOUN
ihlr-16449	751	12	who	who	PRON
ihlr-16449	751	13	reasonably	reasonably	ADV
ihlr-16449	751	14	believes	believe	VERB
ihlr-16449	751	15	that	that	SCONJ
ihlr-16449	751	16	he	he	PRON
ihlr-16449	751	17	or	or	CCONJ
ihlr-16449	751	18	she	she	PRON
ihlr-16449	751	19	did	do	AUX
ihlr-16449	751	20	not	not	PART
ihlr-16449	751	21	receive	receive	VERB
ihlr-16449	751	22	an	an	DET
ihlr-16449	751	23	appropriate	appropriate	ADJ
ihlr-16449	751	24	response	response	NOUN
ihlr-16449	751	25	in	in	ADP
ihlr-16449	751	26	a	a	DET
ihlr-16449	751	27	reasonable	reasonable	ADJ
ihlr-16449	751	28	amount	amount	NOUN
ihlr-16449	751	29	of	of	ADP
ihlr-16449	751	30	time	time	NOUN
ihlr-16449	751	31	from	from	ADP
ihlr-16449	751	32	the	the	DET
ihlr-16449	751	33	audit	audit	NOUN
ihlr-16449	751	34	committee	committee	NOUN
ihlr-16449	751	35	may	may	AUX
ihlr-16449	751	36	report	report	VERB
ihlr-16449	751	37	the	the	DET
ihlr-16449	751	38	suspected	suspect	VERB
ihlr-16449	751	39	material	material	NOUN
ihlr-16449	751	40	violation	violation	NOUN
ihlr-16449	751	41	to	to	ADP
ihlr-16449	751	42	the	the	DET
ihlr-16449	751	43	sec	sec	PROPN
ihlr-16449	751	44	without	without	ADP
ihlr-16449	751	45	the	the	DET
ihlr-16449	751	46	consent	consent	NOUN
ihlr-16449	751	47	of	of	ADP
ihlr-16449	751	48	the	the	DET
ihlr-16449	751	49	corporation	corporation	NOUN
ihlr-16449	751	50	.	.	PUNCT
ihlr-16449	752	1	157	157	NUM
ihlr-16449	752	2	third	third	ADJ
ihlr-16449	752	3	,	,	PUNCT
ihlr-16449	752	4	the	the	DET
ihlr-16449	752	5	sec	sec	PROPN
ihlr-16449	752	6	imposes	impose	VERB
ihlr-16449	752	7	the	the	DET
ihlr-16449	752	8	same	same	ADJ
ihlr-16449	752	9	disclosure	disclosure	NOUN
ihlr-16449	752	10	requirements	requirement	NOUN
ihlr-16449	752	11	on	on	ADP
ihlr-16449	752	12	any	any	DET
ihlr-16449	752	13	supervisory	supervisory	ADJ
ihlr-16449	752	14	attorney	attorney	NOUN
ihlr-16449	752	15	as	as	ADP
ihlr-16449	752	16	on	on	ADP
ihlr-16449	752	17	the	the	DET
ihlr-16449	752	18	subordinate	subordinate	ADJ
ihlr-16449	752	19	reporting	reporting	NOUN
ihlr-16449	752	20	attorney.158	attorney.158	NUM
ihlr-16449	752	21	fmally	fmally	ADV
ihlr-16449	752	22	,	,	PUNCT
ihlr-16449	752	23	the	the	DET
ihlr-16449	752	24	final	final	ADJ
ihlr-16449	752	25	rules	rule	NOUN
ihlr-16449	752	26	set	set	VERB
ihlr-16449	752	27	forth	forth	ADV
ihlr-16449	752	28	that	that	SCONJ
ihlr-16449	752	29	an	an	DET
ihlr-16449	752	30	attorney	attorney	NOUN
ihlr-16449	752	31	not	not	PART
ihlr-16449	752	32	in	in	ADP
ihlr-16449	752	33	compliance	compliance	NOUN
ihlr-16449	752	34	with	with	ADP
ihlr-16449	752	35	the	the	DET
ihlr-16449	752	36	standards	standard	NOUN
ihlr-16449	752	37	of	of	ADP
ihlr-16449	752	38	professional	professional	ADJ
ihlr-16449	752	39	conduct	conduct	NOUN
ihlr-16449	752	40	will	will	AUX
ihlr-16449	752	41	be	be	AUX
ihlr-16449	752	42	subject	subject	ADJ
ihlr-16449	752	43	to	to	ADP
ihlr-16449	752	44	civil	civil	ADJ
ihlr-16449	752	45	penalties	penalty	NOUN
ihlr-16449	752	46	and	and	CCONJ
ihlr-16449	752	47	sec	sec	PROPN
ihlr-16449	752	48	disciplinary	disciplinary	ADJ
ihlr-16449	752	49	actions	action	NOUN
ihlr-16449	752	50	.	.	PUNCT
ihlr-16449	753	1	159	159	NUM
ihlr-16449	753	2	in	in	ADP
ihlr-16449	753	3	response	response	NOUN
ihlr-16449	753	4	to	to	ADP
ihlr-16449	753	5	the	the	DET
ihlr-16449	753	6	sec	sec	PROPN
ihlr-16449	753	7	's	's	PART
ihlr-16449	753	8	new	new	ADJ
ihlr-16449	753	9	standards	standard	NOUN
ihlr-16449	753	10	of	of	ADP
ihlr-16449	753	11	professional	professional	ADJ
ihlr-16449	753	12	responsibility	responsibility	NOUN
ihlr-16449	753	13	for	for	ADP
ihlr-16449	753	14	attorneys	attorney	NOUN
ihlr-16449	753	15	,	,	PUNCT
ihlr-16449	753	16	the	the	DET
ihlr-16449	753	17	american	american	PROPN
ihlr-16449	753	18	bar	bar	PROPN
ihlr-16449	753	19	association	association	NOUN
ihlr-16449	753	20	's	's	PART
ihlr-16449	753	21	(	(	PUNCT
ihlr-16449	753	22	"	"	PUNCT
ihlr-16449	753	23	aba	aba	PROPN
ihlr-16449	753	24	..	..	PUNCT
ihlr-16449	753	25	)	)	PUNCT
ihlr-16449	754	1	house	house	NOUN
ihlr-16449	754	2	of	of	ADP
ihlr-16449	754	3	delegates	delegates	PROPN
ihlr-16449	754	4	revised	revise	VERB
ihlr-16449	754	5	its	its	PRON
ihlr-16449	754	6	model	model	NOUN
ihlr-16449	754	7	rules	rule	NOUN
ihlr-16449	754	8	of	of	ADP
ihlr-16449	754	9	professional	professional	ADJ
ihlr-16449	754	10	conduct	conduct	NOUN
ihlr-16449	754	11	,	,	PUNCT
ihlr-16449	754	12	specifically	specifically	ADV
ihlr-16449	754	13	rules	rule	VERB
ihlr-16449	754	14	1.6	1.6	NUM
ihlr-16449	754	15	and	and	CCONJ
ihlr-16449	754	16	1.13	1.13	NUM
ihlr-16449	754	17	,	,	PUNCT
ihlr-16449	754	18	to	to	PART
ihlr-16449	754	19	allow	allow	VERB
ihlr-16449	754	20	attorneys	attorney	NOUN
ihlr-16449	754	21	to	to	PART
ihlr-16449	754	22	comply	comply	VERB
ihlr-16449	754	23	with	with	ADP
ihlr-16449	754	24	the	the	DET
ihlr-16449	754	25	reporting	reporting	NOUN
ihlr-16449	754	26	responsibilities	responsibility	NOUN
ihlr-16449	754	27	ofsoxa	ofsoxa	ADP
ihlr-16449	754	28	155	155	NUM
ihlr-16449	754	29	.	.	PROPN
ihlr-16449	754	30	17	17	NUM
ihlr-16449	754	31	c.p.r	c.p.r	NOUN
ihlr-16449	754	32	.	.	PUNCT
ihlr-16449	755	1	§	§	PROPN
ihlr-16449	755	2	§	§	PROPN
ihlr-16449	755	3	205.2	205.2	NUM
ihlr-16449	755	4	,	,	PUNCT
ihlr-16449	755	5	205.3	205.3	NUM
ihlr-16449	755	6	.	.	PUNCT
ihlr-16449	756	1	the	the	DET
ihlr-16449	756	2	sec	sec	PROPN
ihlr-16449	756	3	defines	define	VERB
ihlr-16449	756	4	"	"	PUNCT
ihlr-16449	756	5	appearing	appear	VERB
ihlr-16449	756	6	and	and	CCONJ
ihlr-16449	756	7	practicing	practice	VERB
ihlr-16449	756	8	"	"	PUNCT
ihlr-16449	756	9	before	before	ADP
ihlr-16449	756	10	the	the	DET
ihlr-16449	756	11	sec	sec	PROPN
ihlr-16449	756	12	as	as	ADP
ihlr-16449	756	13	:	:	PUNCT
ihlr-16449	756	14	(	(	PUNCT
ihlr-16449	756	15	1	1	X
ihlr-16449	756	16	)	)	PUNCT
ihlr-16449	756	17	any	any	DET
ihlr-16449	756	18	form	form	NOUN
ihlr-16449	756	19	of	of	ADP
ihlr-16449	756	20	communication	communication	NOUN
ihlr-16449	756	21	with	with	ADP
ihlr-16449	756	22	the	the	DET
ihlr-16449	756	23	sec	sec	PROPN
ihlr-16449	756	24	;	;	PUNCT
ihlr-16449	756	25	(	(	PUNCT
ihlr-16449	756	26	2	2	X
ihlr-16449	756	27	)	)	PUNCT
ihlr-16449	756	28	representing	represent	VERB
ihlr-16449	756	29	a	a	DET
ihlr-16449	756	30	corporation	corporation	NOUN
ihlr-16449	756	31	in	in	ADP
ihlr-16449	756	32	a	a	DET
ihlr-16449	756	33	sec	sec	PROPN
ihlr-16449	756	34	administrative	administrative	ADJ
ihlr-16449	756	35	proceeding	proceeding	NOUN
ihlr-16449	756	36	or	or	CCONJ
ihlr-16449	756	37	any	any	DET
ihlr-16449	756	38	other	other	ADJ
ihlr-16449	756	39	type	type	NOUN
ihlr-16449	756	40	of	of	ADP
ihlr-16449	756	41	investigation	investigation	NOUN
ihlr-16449	756	42	or	or	CCONJ
ihlr-16449	756	43	activity	activity	NOUN
ihlr-16449	756	44	with	with	ADP
ihlr-16449	756	45	the	the	DET
ihlr-16449	756	46	sec	sec	PROPN
ihlr-16449	756	47	;	;	PUNCT
ihlr-16449	756	48	(	(	PUNCT
ihlr-16449	756	49	3	3	X
ihlr-16449	756	50	)	)	PUNCT
ihlr-16449	756	51	advising	advise	VERB
ihlr-16449	756	52	clients	client	NOUN
ihlr-16449	756	53	on	on	ADP
ihlr-16449	756	54	any	any	DET
ihlr-16449	756	55	aspect	aspect	NOUN
ihlr-16449	756	56	of	of	ADP
ihlr-16449	756	57	securities	security	NOUN
ihlr-16449	756	58	laws	law	NOUN
ihlr-16449	756	59	or	or	CCONJ
ihlr-16449	756	60	the	the	DET
ihlr-16449	756	61	sec	sec	PROPN
ihlr-16449	756	62	's	's	PART
ihlr-16449	756	63	rules	rule	NOUN
ihlr-16449	756	64	and	and	CCONJ
ihlr-16449	756	65	regulations	regulation	NOUN
ihlr-16449	756	66	in	in	ADP
ihlr-16449	756	67	preparation	preparation	NOUN
ihlr-16449	756	68	of	of	ADP
ihlr-16449	756	69	tiling	tile	VERB
ihlr-16449	756	70	any	any	DET
ihlr-16449	756	71	documentation	documentation	NOUN
ihlr-16449	756	72	;	;	PUNCT
ihlr-16449	756	73	and	and	CCONJ
ihlr-16449	756	74	(	(	PUNCT
ihlr-16449	756	75	4	4	X
ihlr-16449	756	76	)	)	PUNCT
ihlr-16449	756	77	providing	provide	VERB
ihlr-16449	756	78	advice	advice	NOUN
ihlr-16449	756	79	to	to	ADP
ihlr-16449	756	80	a	a	DET
ihlr-16449	756	81	corporation	corporation	NOUN
ihlr-16449	756	82	concerning	concern	VERB
ihlr-16449	756	83	whether	whether	SCONJ
ihlr-16449	756	84	or	or	CCONJ
ihlr-16449	756	85	not	not	PART
ihlr-16449	756	86	information	information	NOUN
ihlr-16449	756	87	is	be	AUX
ihlr-16449	756	88	required	require	VERB
ihlr-16449	756	89	to	to	PART
ihlr-16449	756	90	be	be	AUX
ihlr-16449	756	91	filed	file	VERB
ihlr-16449	756	92	with	with	ADP
ihlr-16449	756	93	the	the	DET
ihlr-16449	756	94	sec	sec	PROPN
ihlr-16449	756	95	.	.	PUNCT
ihlr-16449	757	1	i	i	PRON
ihlr-16449	757	2	d.	d.	PROPN
ihlr-16449	757	3	see	see	VERB
ihlr-16449	757	4	also	also	ADV
ihlr-16449	757	5	implementation	implementation	NOUN
ihlr-16449	757	6	of	of	ADP
ihlr-16449	757	7	standards	standard	NOUN
ihlr-16449	757	8	of	of	ADP
ihlr-16449	757	9	professional	professional	ADJ
ihlr-16449	757	10	conduct	conduct	NOUN
ihlr-16449	757	11	for	for	ADP
ihlr-16449	757	12	attorneys	attorney	NOUN
ihlr-16449	757	13	,	,	PUNCT
ihlr-16449	757	14	68	68	NUM
ihlr-16449	757	15	fed	feed	VERB
ihlr-16449	757	16	.	.	PUNCT
ihlr-16449	758	1	reg	reg	PROPN
ihlr-16449	758	2	.	.	PUNCT
ihlr-16449	759	1	at	at	ADP
ihlr-16449	759	2	6296	6296	NUM
ihlr-16449	759	3	.	.	PUNCT
ihlr-16449	760	1	the	the	DET
ihlr-16449	760	2	sec	sec	PROPN
ihlr-16449	760	3	set	set	VERB
ihlr-16449	760	4	forth	forth	ADV
ihlr-16449	760	5	that	that	SCONJ
ihlr-16449	760	6	an	an	DET
ihlr-16449	760	7	attorney	attorney	NOUN
ihlr-16449	760	8	"	"	PUNCT
ihlr-16449	760	9	appearing	appear	VERB
ihlr-16449	760	10	and	and	CCONJ
ihlr-16449	760	11	practicing	practice	VERB
ihlr-16449	760	12	"	"	PUNCT
ihlr-16449	760	13	before	before	SCONJ
ihlr-16449	760	14	the	the	DET
ihlr-16449	760	15	commission	commission	NOUN
ihlr-16449	760	16	need	need	AUX
ihlr-16449	760	17	not	not	PART
ihlr-16449	760	18	be	be	AUX
ihlr-16449	760	19	employed	employ	VERB
ihlr-16449	760	20	as	as	ADP
ihlr-16449	760	21	an	an	DET
ihlr-16449	760	22	in	in	ADP
ihlr-16449	760	23	-	-	PUNCT
ihlr-16449	760	24	house	house	NOUN
ihlr-16449	760	25	attorney	attorney	NOUN
ihlr-16449	760	26	for	for	ADP
ihlr-16449	760	27	a	a	DET
ihlr-16449	760	28	company	company	NOUN
ihlr-16449	760	29	-	-	PUNCT
ihlr-16449	760	30	there	there	ADV
ihlr-16449	760	31	only	only	ADV
ihlr-16449	760	32	needs	need	VERB
ihlr-16449	760	33	to	to	PART
ihlr-16449	760	34	be	be	AUX
ihlr-16449	760	35	an	an	DET
ihlr-16449	760	36	attorney	attorney	NOUN
ihlr-16449	760	37	-	-	PUNCT
ihlr-16449	760	38	client	client	NOUN
ihlr-16449	760	39	relationship	relationship	NOUN
ihlr-16449	760	40	and	and	CCONJ
ihlr-16449	760	41	such	such	DET
ihlr-16449	760	42	a	a	DET
ihlr-16449	760	43	relationship	relationship	NOUN
ihlr-16449	760	44	can	can	AUX
ihlr-16449	760	45	be	be	AUX
ihlr-16449	760	46	formed	form	VERB
ihlr-16449	760	47	without	without	ADP
ihlr-16449	760	48	evidence	evidence	NOUN
ihlr-16449	760	49	of	of	ADP
ihlr-16449	760	50	a	a	DET
ihlr-16449	760	51	formal	formal	ADJ
ihlr-16449	760	52	retainer	retainer	NOUN
ihlr-16449	760	53	.	.	PUNCT
ihlr-16449	761	1	i	i	PRON
ihlr-16449	761	2	d.	d.	VERB
ihlr-16449	761	3	a	a	DET
ihlr-16449	761	4	clarification	clarification	NOUN
ihlr-16449	761	5	in	in	ADP
ihlr-16449	761	6	the	the	DET
ihlr-16449	761	7	final	final	ADJ
ihlr-16449	761	8	rules	rule	NOUN
ihlr-16449	761	9	explains	explain	VERB
ihlr-16449	761	10	that	that	SCONJ
ihlr-16449	761	11	attorneys	attorney	NOUN
ihlr-16449	761	12	are	be	AUX
ihlr-16449	761	13	not	not	PART
ihlr-16449	761	14	considered	consider	VERB
ihlr-16449	761	15	as	as	ADP
ihlr-16449	761	16	"	"	PUNCT
ihlr-16449	761	17	practicing	practice	VERB
ihlr-16449	761	18	or	or	CCONJ
ihlr-16449	761	19	appearing	appear	VERB
ihlr-16449	761	20	''	''	PUNCT
ihlr-16449	761	21	before	before	ADP
ihlr-16449	761	22	the	the	DET
ihlr-16449	761	23	commission	commission	NOUN
ihlr-16449	761	24	if	if	SCONJ
ihlr-16449	761	25	they	they	PRON
ihlr-16449	761	26	had	have	VERB
ihlr-16449	761	27	no	no	DET
ihlr-16449	761	28	notice	notice	NOUN
ihlr-16449	761	29	or	or	CCONJ
ihlr-16449	761	30	never	never	ADV
ihlr-16449	761	31	intended	intend	VERB
ihlr-16449	761	32	a	a	DET
ihlr-16449	761	33	document	document	NOUN
ihlr-16449	761	34	to	to	PART
ihlr-16449	761	35	be	be	AUX
ihlr-16449	761	36	filed	file	VERB
ihlr-16449	761	37	with	with	ADP
ihlr-16449	761	38	the	the	DET
ihlr-16449	761	39	sec	sec	PROPN
ihlr-16449	761	40	.	.	PUNCT
ihlr-16449	762	1	i	i	PRON
ihlr-16449	762	2	d.	d.	PROPN
ihlr-16449	762	3	156	156	NUM
ihlr-16449	762	4	.	.	PUNCT
ihlr-16449	762	5	17	17	NUM
ihlr-16449	762	6	c.p.r.§	c.p.r.§	NOUN
ihlr-16449	762	7	205.3(b)(4	205.3(b)(4	NUM
ihlr-16449	762	8	)	)	PUNCT
ihlr-16449	762	9	(	(	PUNCT
ihlr-16449	762	10	setting	set	VERB
ihlr-16449	762	11	forth	forth	ADV
ihlr-16449	762	12	that	that	SCONJ
ihlr-16449	762	13	the	the	DET
ihlr-16449	762	14	reporting	reporting	NOUN
ihlr-16449	762	15	attorney	attorney	NOUN
ihlr-16449	762	16	must	must	AUX
ihlr-16449	762	17	reasonably	reasonably	ADV
ihlr-16449	762	18	believe	believe	VERB
ihlr-16449	762	19	''	''	PUNCT
ihlr-16449	762	20	that	that	SCONJ
ihlr-16449	762	21	it	it	PRON
ihlr-16449	762	22	would	would	AUX
ihlr-16449	762	23	be	be	AUX
ihlr-16449	762	24	futile	futile	ADJ
ihlr-16449	762	25	to	to	PART
ihlr-16449	762	26	report	report	VERB
ihlr-16449	762	27	evidence	evidence	NOUN
ihlr-16449	762	28	of	of	ADP
ihlr-16449	762	29	a	a	DET
ihlr-16449	762	30	material	material	ADJ
ihlr-16449	762	31	violation	violation	NOUN
ihlr-16449	762	32	to	to	ADP
ihlr-16449	762	33	the	the	DET
ihlr-16449	762	34	issuer	issuer	NOUN
ihlr-16449	762	35	's	's	PART
ihlr-16449	762	36	chief	chief	ADJ
ihlr-16449	762	37	legal	legal	ADJ
ihlr-16449	762	38	officer	officer	NOUN
ihlr-16449	762	39	and	and	CCONJ
ihlr-16449	762	40	chief	chief	ADJ
ihlr-16449	762	41	executive	executive	ADJ
ihlr-16449	762	42	officer	officer	NOUN
ihlr-16449	762	43	''	''	PUNCT
ihlr-16449	762	44	)	)	PUNCT
ihlr-16449	762	45	.	.	PUNCT
ihlr-16449	763	1	157	157	NUM
ihlr-16449	763	2	.	.	PUNCT
ihlr-16449	764	1	i	i	PRON
ihlr-16449	764	2	d.	d.	PROPN
ihlr-16449	764	3	§	§	PROPN
ihlr-16449	764	4	205.3	205.3	NUM
ihlr-16449	764	5	(	(	PUNCT
ihlr-16449	764	6	d)(2	d)(2	PROPN
ihlr-16449	764	7	)	)	PUNCT
ihlr-16449	764	8	.	.	PUNCT
ihlr-16449	765	1	the	the	DET
ihlr-16449	765	2	sec	sec	PROPN
ihlr-16449	765	3	sets	set	VERB
ihlr-16449	765	4	forth	forth	ADP
ihlr-16449	765	5	three	three	NUM
ihlr-16449	765	6	sets	set	NOUN
ihlr-16449	765	7	of	of	ADP
ihlr-16449	765	8	circumstances	circumstance	NOUN
ihlr-16449	765	9	in	in	ADP
ihlr-16449	765	10	which	which	PRON
ihlr-16449	765	11	a	a	DET
ihlr-16449	765	12	reporting	reporting	NOUN
ihlr-16449	765	13	attorney	attorney	NOUN
ihlr-16449	765	14	may	may	AUX
ihlr-16449	765	15	report	report	VERB
ihlr-16449	765	16	the	the	DET
ihlr-16449	765	17	material	material	NOUN
ihlr-16449	765	18	violation	violation	NOUN
ihlr-16449	765	19	to	to	ADP
ihlr-16449	765	20	the	the	DET
ihlr-16449	765	21	sec	sec	PROPN
ihlr-16449	765	22	without	without	ADP
ihlr-16449	765	23	the	the	DET
ihlr-16449	765	24	corporation	corporation	NOUN
ihlr-16449	765	25	's	's	PART
ihlr-16449	765	26	approval	approval	NOUN
ihlr-16449	765	27	:	:	PUNCT
ihlr-16449	765	28	(	(	PUNCT
ihlr-16449	765	29	1	1	X
ihlr-16449	765	30	)	)	PUNCT
ihlr-16449	765	31	stopping	stop	VERB
ihlr-16449	765	32	an	an	DET
ihlr-16449	765	33	issuer	issuer	NOUN
ihlr-16449	765	34	from	from	ADP
ihlr-16449	765	35	committing	commit	VERB
ihlr-16449	765	36	a	a	DET
ihlr-16449	765	37	material	material	ADJ
ihlr-16449	765	38	violation	violation	NOUN
ihlr-16449	765	39	that	that	PRON
ihlr-16449	765	40	would	would	AUX
ihlr-16449	765	41	adversely	adversely	ADV
ihlr-16449	765	42	affect	affect	VERB
ihlr-16449	765	43	the	the	DET
ihlr-16449	765	44	financial	financial	ADJ
ihlr-16449	765	45	interest	interest	NOUN
ihlr-16449	765	46	of	of	ADP
ihlr-16449	765	47	the	the	DET
ihlr-16449	765	48	corporation	corporation	NOUN
ihlr-16449	765	49	or	or	CCONJ
ihlr-16449	765	50	its	its	PRON
ihlr-16449	765	51	investors	investor	NOUN
ihlr-16449	765	52	;	;	PUNCT
ihlr-16449	765	53	(	(	PUNCT
ihlr-16449	765	54	2	2	X
ihlr-16449	765	55	)	)	PUNCT
ihlr-16449	765	56	preventing	prevent	VERB
ihlr-16449	765	57	a	a	DET
ihlr-16449	765	58	corporation	corporation	NOUN
ihlr-16449	765	59	from	from	ADP
ihlr-16449	765	60	committing	commit	VERB
ihlr-16449	765	61	perjury	perjury	NOUN
ihlr-16449	765	62	,	,	PUNCT
ihlr-16449	765	63	suborning	suborn	VERB
ihlr-16449	765	64	perjury	perjury	NOUN
ihlr-16449	765	65	or	or	CCONJ
ihlr-16449	765	66	committing	commit	VERB
ihlr-16449	765	67	an	an	DET
ihlr-16449	765	68	act	act	NOUN
ihlr-16449	765	69	that	that	PRON
ihlr-16449	765	70	is	be	AUX
ihlr-16449	765	71	likely	likely	ADJ
ihlr-16449	765	72	to	to	PART
ihlr-16449	765	73	"	"	PUNCT
ihlr-16449	765	74	perpetrate	perpetrate	VERB
ihlr-16449	765	75	a	a	DET
ihlr-16449	765	76	fraud	fraud	NOUN
ihlr-16449	765	77	upon	upon	SCONJ
ihlr-16449	765	78	the	the	DET
ihlr-16449	765	79	com­	com­	NOUN
ihlr-16449	765	80	mission	mission	NOUN
ihlr-16449	765	81	;	;	PUNCT
ihlr-16449	765	82	"	"	PUNCT
ihlr-16449	765	83	or	or	CCONJ
ihlr-16449	765	84	(	(	PUNCT
ihlr-16449	765	85	3	3	X
ihlr-16449	765	86	)	)	PUNCT
ihlr-16449	765	87	remedying	remedy	VERB
ihlr-16449	765	88	a	a	DET
ihlr-16449	765	89	material	material	NOUN
ihlr-16449	765	90	violation	violation	NOUN
ihlr-16449	765	91	that	that	PRON
ihlr-16449	765	92	caused	cause	VERB
ihlr-16449	765	93	great	great	ADJ
ihlr-16449	765	94	financial	financial	ADJ
ihlr-16449	765	95	injury	injury	NOUN
ihlr-16449	765	96	to	to	ADP
ihlr-16449	765	97	the	the	DET
ihlr-16449	765	98	corpora­	corpora­	NOUN
ihlr-16449	765	99	tion	tion	NOUN
ihlr-16449	765	100	or	or	CCONJ
ihlr-16449	765	101	its	its	PRON
ihlr-16449	765	102	investors	investor	NOUN
ihlr-16449	765	103	"	"	PUNCT
ihlr-16449	765	104	in	in	ADP
ihlr-16449	765	105	the	the	DET
ihlr-16449	765	106	furtherance	furtherance	NOUN
ihlr-16449	765	107	of	of	ADP
ihlr-16449	765	108	which	which	PRON
ihlr-16449	765	109	the	the	DET
ihlr-16449	765	110	attorney	attorney	NOUN
ihlr-16449	765	111	's	's	PART
ihlr-16449	765	112	services	service	NOUN
ihlr-16449	765	113	were	be	AUX
ihlr-16449	765	114	used	use	VERB
ihlr-16449	765	115	.	.	PUNCT
ihlr-16449	765	116	"	"	PUNCT
ihlr-16449	766	1	i	i	PRON
ihlr-16449	766	2	d.	d.	PROPN
ihlr-16449	766	3	158	158	NUM
ihlr-16449	766	4	.	.	PUNCT
ihlr-16449	767	1	i	i	PRON
ihlr-16449	767	2	d.	d.	PROPN
ihlr-16449	767	3	§	§	PROPN
ihlr-16449	767	4	205.4	205.4	NUM
ihlr-16449	767	5	(	(	PUNCT
ihlr-16449	767	6	2004	2004	NUM
ihlr-16449	767	7	)	)	PUNCT
ihlr-16449	767	8	.	.	PUNCT
ihlr-16449	768	1	see	see	VERB
ihlr-16449	768	2	also	also	ADV
ihlr-16449	768	3	i	i	PROPN
ihlr-16449	768	4	d.	d.	PROPN
ihlr-16449	768	5	§	§	PROPN
ihlr-16449	768	6	205.2(b	205.2(b	PROPN
ihlr-16449	768	7	)	)	PUNCT
ihlr-16449	768	8	(	(	PUNCT
ihlr-16449	768	9	defining	define	VERB
ihlr-16449	768	10	"	"	PUNCT
ihlr-16449	768	11	appropriate	appropriate	ADJ
ihlr-16449	768	12	response	response	NOUN
ihlr-16449	768	13	"	"	PUNCT
ihlr-16449	768	14	as	as	ADP
ihlr-16449	768	15	a	a	DET
ihlr-16449	768	16	response	response	NOUN
ihlr-16449	768	17	to	to	ADP
ihlr-16449	768	18	the	the	DET
ihlr-16449	768	19	reporting	reporting	NOUN
ihlr-16449	768	20	attorney	attorney	NOUN
ihlr-16449	768	21	in	in	ADP
ihlr-16449	768	22	which	which	PRON
ihlr-16449	768	23	such	such	ADJ
ihlr-16449	768	24	attorney	attorney	NOUN
ihlr-16449	768	25	reasonably	reasonably	ADV
ihlr-16449	768	26	believes	believe	VERB
ihlr-16449	768	27	that	that	SCONJ
ihlr-16449	768	28	:	:	PUNCT
ihlr-16449	768	29	no	no	DET
ihlr-16449	768	30	material	material	NOUN
ihlr-16449	768	31	violation	violation	NOUN
ihlr-16449	768	32	has	have	AUX
ihlr-16449	768	33	occurred	occur	VERB
ihlr-16449	768	34	or	or	CCONJ
ihlr-16449	768	35	is	be	AUX
ihlr-16449	768	36	likely	likely	ADJ
ihlr-16449	768	37	to	to	PART
ihlr-16449	768	38	occur	occur	VERB
ihlr-16449	768	39	in	in	ADP
ihlr-16449	768	40	the	the	DET
ihlr-16449	768	41	future	future	NOUN
ihlr-16449	768	42	;	;	PUNCT
ihlr-16449	768	43	the	the	DET
ihlr-16449	768	44	company	company	NOUN
ihlr-16449	768	45	has	have	AUX
ihlr-16449	768	46	taken	take	VERB
ihlr-16449	768	47	steps	step	NOUN
ihlr-16449	768	48	to	to	PART
ihlr-16449	768	49	remedy	remedy	VERB
ihlr-16449	768	50	any	any	DET
ihlr-16449	768	51	ongoing	ongoing	ADJ
ihlr-16449	768	52	material	material	NOUN
ihlr-16449	768	53	violations	violation	NOUN
ihlr-16449	768	54	or	or	CCONJ
ihlr-16449	768	55	prevent	prevent	VERB
ihlr-16449	768	56	any	any	DET
ihlr-16449	768	57	violations	violation	NOUN
ihlr-16449	768	58	from	from	ADP
ihlr-16449	768	59	occurring	occur	VERB
ihlr-16449	768	60	in	in	ADP
ihlr-16449	768	61	the	the	DET
ihlr-16449	768	62	future	future	NOUN
ihlr-16449	768	63	;	;	PUNCT
ihlr-16449	768	64	or	or	CCONJ
ihlr-16449	768	65	the	the	DET
ihlr-16449	768	66	company	company	NOUN
ihlr-16449	768	67	,	,	PUNCT
ihlr-16449	768	68	with	with	ADP
ihlr-16449	768	69	the	the	DET
ihlr-16449	768	70	consent	consent	NOUN
ihlr-16449	768	71	of	of	ADP
ihlr-16449	768	72	the	the	DET
ihlr-16449	768	73	audit	audit	NOUN
ihlr-16449	768	74	committee	committee	NOUN
ihlr-16449	768	75	,	,	PUNCT
ihlr-16449	768	76	bas	bas	PROPN
ihlr-16449	768	77	hired	hire	VERB
ihlr-16449	768	78	another	another	DET
ihlr-16449	768	79	attorney	attorney	NOUN
ihlr-16449	768	80	to	to	PART
ihlr-16449	768	81	investigate	investigate	VERB
ihlr-16449	768	82	and	and	CCONJ
ihlr-16449	768	83	evaluate	evaluate	VERB
ihlr-16449	768	84	whether	whether	SCONJ
ihlr-16449	768	85	a	a	DET
ihlr-16449	768	86	material	material	NOUN
ihlr-16449	768	87	violation	violation	NOUN
ihlr-16449	768	88	has	have	AUX
ihlr-16449	768	89	occurred	occur	VERB
ihlr-16449	768	90	)	)	PUNCT
ihlr-16449	768	91	.	.	PUNCT
ihlr-16449	769	1	159	159	NUM
ihlr-16449	769	2	.	.	PUNCT
ihlr-16449	770	1	i	i	PRON
ihlr-16449	770	2	d.	d.	PROPN
ihlr-16449	770	3	§	§	PROPN
ihlr-16449	770	4	§	§	PROPN
ihlr-16449	770	5	205.6	205.6	NUM
ihlr-16449	770	6	-	-	SYM
ihlr-16449	770	7	205.7	205.7	NUM
ihlr-16449	770	8	.	.	PUNCT
ihlr-16449	770	9	section	section	NOUN
ihlr-16449	770	10	205.6	205.6	NUM
ihlr-16449	770	11	also	also	ADV
ihlr-16449	770	12	sets	set	VERB
ihlr-16449	770	13	forth	forth	ADP
ihlr-16449	770	14	that	that	SCONJ
ihlr-16449	770	15	attorneys	attorney	NOUN
ihlr-16449	770	16	acting	act	VERB
ihlr-16449	770	17	in	in	ADP
ihlr-16449	770	18	good	good	ADJ
ihlr-16449	770	19	faith	faith	NOUN
ihlr-16449	770	20	in	in	ADP
ihlr-16449	770	21	complying	comply	VERB
ihlr-16449	770	22	with	with	ADP
ihlr-16449	770	23	the	the	DET
ihlr-16449	770	24	sec	sec	PROPN
ihlr-16449	770	25	rules	rule	NOUN
ihlr-16449	770	26	will	will	AUX
ihlr-16449	770	27	not	not	PART
ihlr-16449	770	28	be	be	AUX
ihlr-16449	770	29	"	"	PUNCT
ihlr-16449	770	30	subject	subject	ADJ
ihlr-16449	770	31	to	to	ADP
ihlr-16449	770	32	discipline	discipline	NOUN
ihlr-16449	770	33	or	or	CCONJ
ihlr-16449	770	34	otherwise	otherwise	ADV
ihlr-16449	770	35	liable	liable	ADJ
ihlr-16449	770	36	under	under	ADP
ihlr-16449	770	37	in­	in­	DET
ihlr-16449	770	38	consistent	consistent	ADJ
ihlr-16449	770	39	standards	standard	NOUN
ihlr-16449	770	40	imposed	impose	VERB
ihlr-16449	770	41	by	by	ADP
ihlr-16449	770	42	any	any	DET
ihlr-16449	770	43	state	state	NOUN
ihlr-16449	770	44	.	.	PUNCT
ihlr-16449	770	45	"	"	PUNCT
ihlr-16449	771	1	17	17	NUM
ihlr-16449	771	2	c.p.r.§§	c.p.r.§§	NUM
ihlr-16449	771	3	205.6	205.6	NUM
ihlr-16449	771	4	-	-	SYM
ihlr-16449	771	5	205.7	205.7	NUM
ihlr-16449	771	6	.	.	PUNCT
ihlr-16449	772	1	moreover	moreover	ADV
ihlr-16449	772	2	,	,	PUNCT
ihlr-16449	772	3	section	section	NOUN
ihlr-16449	772	4	205.7	205.7	NUM
ihlr-16449	772	5	gives	give	VERB
ihlr-16449	772	6	the	the	DET
ihlr-16449	772	7	sec	sec	PROPN
ihlr-16449	772	8	exclusive	exclusive	ADJ
ihlr-16449	772	9	rights	right	NOUN
ihlr-16449	772	10	to	to	PART
ihlr-16449	772	11	enforce	enforce	VERB
ihlr-16449	772	12	its	its	PRON
ihlr-16449	772	13	required	require	VERB
ihlr-16449	772	14	standards	standard	NOUN
ihlr-16449	772	15	of	of	ADP
ihlr-16449	772	16	professional	professional	ADJ
ihlr-16449	772	17	conduct	conduct	NOUN
ihlr-16449	772	18	.	.	PUNCT
ihlr-16449	773	1	/d	/d	INTJ
ihlr-16449	773	2	.	.	PROPN
ihlr-16449	774	1	204	204	NUM
ihlr-16449	774	2	indiana	indiana	PROPN
ihlr-16449	774	3	healtii	healtii	PROPN
ihlr-16449	774	4	law	law	PROPN
ihlr-16449	774	5	review	review	NOUN
ihlr-16449	774	6	[	[	X
ihlr-16449	774	7	vol	vol	NOUN
ihlr-16449	774	8	.	.	PUNCT
ihlr-16449	774	9	1:175	1:175	NUM
ihlr-16449	774	10	and	and	CCONJ
ihlr-16449	774	11	to	to	PART
ihlr-16449	774	12	disclose	disclose	VERB
ihlr-16449	774	13	confidential	confidential	ADJ
ihlr-16449	774	14	information	information	NOUN
ihlr-16449	774	15	to	to	PART
ihlr-16449	774	16	prevent	prevent	VERB
ihlr-16449	774	17	fmancial	fmancial	ADJ
ihlr-16449	774	18	injuries	injury	NOUN
ihlr-16449	774	19	.	.	PUNCT
ihlr-16449	775	1	the	the	DET
ihlr-16449	775	2	aba	aba	PROPN
ihlr-16449	775	3	extended	extend	VERB
ihlr-16449	775	4	model	model	NOUN
ihlr-16449	775	5	rule	rule	NOUN
ihlr-16449	775	6	1.6	1.6	NUM
ihlr-16449	775	7	beyond	beyond	ADP
ihlr-16449	775	8	disclosure	disclosure	NOUN
ihlr-16449	775	9	of	of	ADP
ihlr-16449	775	10	acts	act	NOUN
ihlr-16449	775	11	that	that	PRON
ihlr-16449	775	12	will	will	AUX
ihlr-16449	775	13	result	result	VERB
ihlr-16449	775	14	in	in	ADP
ihlr-16449	775	15	bodily	bodily	ADJ
ihlr-16449	775	16	hann	hann	PROPN
ihlr-16449	775	17	or	or	CCONJ
ihlr-16449	775	18	death	death	NOUN
ihlr-16449	775	19	;	;	PUNCT
ihlr-16449	775	20	now	now	ADV
ihlr-16449	775	21	an	an	DET
ihlr-16449	775	22	attorney	attorney	NOUN
ihlr-16449	775	23	may	may	AUX
ihlr-16449	775	24	also	also	ADV
ihlr-16449	775	25	disclose	disclose	VERB
ihlr-16449	775	26	confidential	confidential	ADJ
ihlr-16449	775	27	informa­	informa­	PROPN
ihlr-16449	775	28	tion	tion	NOUN
ihlr-16449	775	29	without	without	ADP
ihlr-16449	775	30	consent	consent	NOUN
ihlr-16449	775	31	to	to	PART
ihlr-16449	775	32	preclude	preclude	VERB
ihlr-16449	775	33	any	any	DET
ihlr-16449	775	34	"	"	PUNCT
ihlr-16449	775	35	substantial	substantial	ADJ
ihlr-16449	775	36	injury	injury	NOUN
ihlr-16449	775	37	to	to	ADP
ihlr-16449	775	38	financial	financial	ADJ
ihlr-16449	775	39	interests	interest	NOUN
ihlr-16449	775	40	or	or	CCONJ
ihlr-16449	775	41	property	property	NOUN
ihlr-16449	775	42	of	of	ADP
ihlr-16449	775	43	another	another	PRON
ihlr-16449	775	44	.	.	PUNCT
ihlr-16449	776	1	"160	"160	PROPN
ihlr-16449	776	2	before	before	ADP
ihlr-16449	776	3	the	the	DET
ihlr-16449	776	4	revision	revision	NOUN
ihlr-16449	776	5	of	of	ADP
ihlr-16449	776	6	model	model	NOUN
ihlr-16449	776	7	rule	rule	NOUN
ihlr-16449	776	8	1.13	1.13	NUM
ihlr-16449	776	9	,	,	PUNCT
ihlr-16449	776	10	attorneys	attorney	NOUN
ihlr-16449	776	11	-were	-were	NOUN
ihlr-16449	776	12	only	only	ADV
ihlr-16449	776	13	allowed	allow	VERB
ihlr-16449	776	14	to	to	PART
ihlr-16449	776	15	report	report	VERB
ihlr-16449	776	16	unlawful	unlawful	ADJ
ihlr-16449	776	17	acts	act	NOUN
ihlr-16449	776	18	of	of	ADP
ihlr-16449	776	19	a	a	DET
ihlr-16449	776	20	company	company	NOUN
ihlr-16449	776	21	to	to	ADP
ihlr-16449	776	22	a	a	DET
ihlr-16449	776	23	higher	high	ADJ
ihlr-16449	776	24	authority	authority	NOUN
ihlr-16449	776	25	within	within	ADP
ihlr-16449	776	26	the	the	DET
ihlr-16449	776	27	company	company	NOUN
ihlr-16449	776	28	;	;	PUNCT
ihlr-16449	776	29	now	now	ADV
ihlr-16449	776	30	under	under	ADP
ihlr-16449	776	31	certain	certain	ADJ
ihlr-16449	776	32	circumstances	circumstance	NOUN
ihlr-16449	776	33	,	,	PUNCT
ihlr-16449	776	34	an	an	DET
ihlr-16449	776	35	attorney	attorney	NOUN
ihlr-16449	776	36	may	may	AUX
ihlr-16449	776	37	also	also	ADV
ihlr-16449	776	38	report	report	VERB
ihlr-16449	776	39	such	such	ADJ
ihlr-16449	776	40	unlawful	unlawful	ADJ
ihlr-16449	776	41	acts	act	NOUN
ihlr-16449	776	42	to	to	ADP
ihlr-16449	776	43	the	the	DET
ihlr-16449	776	44	sec.161	sec.161	NOUN
ihlr-16449	776	45	thus	thus	ADV
ihlr-16449	776	46	,	,	PUNCT
ihlr-16449	776	47	the	the	DET
ihlr-16449	776	48	aba	aba	PROPN
ihlr-16449	776	49	has	have	AUX
ihlr-16449	776	50	removed	remove	VERB
ihlr-16449	776	51	many	many	ADJ
ihlr-16449	776	52	of	of	ADP
ihlr-16449	776	53	the	the	DET
ihlr-16449	776	54	ethical	ethical	ADJ
ihlr-16449	776	55	obstacles	obstacle	NOUN
ihlr-16449	776	56	that	that	PRON
ihlr-16449	776	57	formerly	formerly	ADV
ihlr-16449	776	58	served	serve	VERB
ihlr-16449	776	59	as	as	ADP
ihlr-16449	776	60	deterrents	deterrent	NOUN
ihlr-16449	776	61	to	to	ADP
ihlr-16449	776	62	reporting	report	VERB
ihlr-16449	776	63	"	"	PUNCT
ihlr-16449	776	64	up	up	ADP
ihlr-16449	776	65	the	the	DET
ihlr-16449	776	66	ladder	ladder	NOUN
ihlr-16449	776	67	.	.	PUNCT
ihlr-16449	776	68	"	"	PUNCT
ihlr-16449	777	1	although	although	SCONJ
ihlr-16449	777	2	the	the	DET
ihlr-16449	777	3	model	model	NOUN
ihlr-16449	777	4	rules	rule	NOUN
ihlr-16449	777	5	were	be	AUX
ihlr-16449	777	6	amended	amend	VERB
ihlr-16449	777	7	to	to	PART
ihlr-16449	777	8	reflect	reflect	VERB
ihlr-16449	777	9	the	the	DET
ihlr-16449	777	10	goals	goal	NOUN
ihlr-16449	777	11	of	of	ADP
ihlr-16449	777	12	soxa	soxa	NOUN
ihlr-16449	777	13	,	,	PUNCT
ihlr-16449	777	14	the	the	DET
ihlr-16449	777	15	states	state	NOUN
ihlr-16449	777	16	must	must	AUX
ihlr-16449	777	17	now	now	ADV
ihlr-16449	777	18	(	(	PUNCT
ihlr-16449	777	19	because	because	SCONJ
ihlr-16449	777	20	the	the	DET
ihlr-16449	777	21	model	model	NOUN
ihlr-16449	777	22	rules	rule	NOUN
ihlr-16449	777	23	are	be	AUX
ihlr-16449	777	24	not	not	PART
ihlr-16449	777	25	legally	legally	ADV
ihlr-16449	777	26	binding	bind	VERB
ihlr-16449	777	27	)	)	PUNCT
ihlr-16449	777	28	decide	decide	VERB
ihlr-16449	777	29	whether	whether	SCONJ
ihlr-16449	777	30	to	to	PART
ihlr-16449	777	31	revise	revise	VERB
ihlr-16449	777	32	their	their	PRON
ihlr-16449	777	33	own	own	ADJ
ihlr-16449	777	34	rules	rule	NOUN
ihlr-16449	777	35	of	of	ADP
ihlr-16449	777	36	ethics	ethic	NOUN
ihlr-16449	777	37	to	to	PART
ihlr-16449	777	38	comply	comply	VERB
ihlr-16449	777	39	with	with	ADP
ihlr-16449	777	40	the	the	DET
ihlr-16449	777	41	sec	sec	PROPN
ihlr-16449	777	42	's	's	PART
ihlr-16449	777	43	standards	standard	NOUN
ihlr-16449	777	44	or	or	CCONJ
ihlr-16449	777	45	to	to	PART
ihlr-16449	777	46	maintain	maintain	VERB
ihlr-16449	777	47	the	the	DET
ihlr-16449	777	48	status	status	NOUN
ihlr-16449	777	49	quo	quo	NOUN
ihlr-16449	777	50	.	.	PUNCT
ihlr-16449	778	1	160	160	NUM
ihlr-16449	778	2	.	.	PUNCT
ihlr-16449	779	1	model	model	NOUN
ihlr-16449	779	2	rules	rule	NOUN
ihlr-16449	779	3	of	of	ADP
ihlr-16449	779	4	prof'l	prof'l	PROPN
ihlr-16449	779	5	conduct	conduct	VERB
ihlr-16449	779	6	r.	r.	PROPN
ihlr-16449	779	7	1.6	1.6	NUM
ihlr-16449	779	8	(	(	PUNCT
ihlr-16449	779	9	2003	2003	NUM
ihlr-16449	779	10	)	)	PUNCT
ihlr-16449	779	11	,	,	PUNCT
ihlr-16449	779	12	available	available	ADJ
ihlr-16449	779	13	at	at	ADP
ihlr-16449	779	14	http://www.abanet	http://www.abanet	PROPN
ihlr-16449	779	15	.orglleadership/2003	.orglleadership/2003	PROPN
ihlr-16449	779	16	/	/	SYM
ihlr-16449	779	17	journal/119a.pdf	journal/119a.pdf	PROPN
ihlr-16449	779	18	(	(	PUNCT
ihlr-16449	779	19	last	last	ADV
ihlr-16449	779	20	visited	visit	VERB
ihlr-16449	779	21	mar	mar	PROPN
ihlr-16449	779	22	.	.	PROPN
ihlr-16449	779	23	9	9	NUM
ihlr-16449	779	24	,	,	PUNCT
ihlr-16449	779	25	2004	2004	NUM
ihlr-16449	779	26	)	)	PUNCT
ihlr-16449	780	1	[	[	X
ihlr-16449	780	2	hereinafter	hereinafter	NOUN
ihlr-16449	780	3	model	model	NOUN
ihlr-16449	780	4	rules	rule	NOUN
ihlr-16449	780	5	]	]	PUNCT
ihlr-16449	780	6	.	.	PUNCT
ihlr-16449	781	1	rule	rule	VERB
ihlr-16449	781	2	1.6	1.6	NUM
ihlr-16449	781	3	states	state	NOUN
ihlr-16449	781	4	in	in	ADP
ihlr-16449	781	5	relevant	relevant	ADJ
ihlr-16449	781	6	part	part	NOUN
ihlr-16449	781	7	:	:	PUNCT
ihlr-16449	781	8	i	i	PROPN
ihlr-16449	781	9	d.	d.	PROPN
ihlr-16449	781	10	a	a	DET
ihlr-16449	781	11	lawyer	lawyer	NOUN
ihlr-16449	781	12	may	may	AUX
ihlr-16449	781	13	reveal	reveal	VERB
ihlr-16449	781	14	information	information	NOUN
ihlr-16449	781	15	relating	relate	VERB
ihlr-16449	781	16	to	to	ADP
ihlr-16449	781	17	the	the	DET
ihlr-16449	781	18	representation	representation	NOUN
ihlr-16449	781	19	of	of	ADP
ihlr-16449	781	20	a	a	DET
ihlr-16449	781	21	client	client	NOUN
ihlr-16449	781	22	to	to	ADP
ihlr-16449	781	23	the	the	DET
ihlr-16449	781	24	extent	extent	NOUN
ihlr-16449	781	25	the	the	DET
ihlr-16449	781	26	lawyer	lawyer	NOUN
ihlr-16449	781	27	reasonably	reasonably	ADV
ihlr-16449	781	28	believes	believe	VERB
ihlr-16449	781	29	necessary	necessary	ADJ
ihlr-16449	781	30	:	:	PUNCT
ihlr-16449	781	31	to	to	PART
ihlr-16449	781	32	prevent	prevent	VERB
ihlr-16449	781	33	reasonably	reasonably	ADV
ihlr-16449	781	34	certain	certain	ADJ
ihlr-16449	781	35	death	death	NOUN
ihlr-16449	781	36	or	or	CCONJ
ihlr-16449	781	37	substantial	substantial	ADJ
ihlr-16449	781	38	bodily	bodily	ADJ
ihlr-16449	781	39	harm	harm	NOUN
ihlr-16449	781	40	;	;	PUNCT
ihlr-16449	781	41	to	to	PART
ihlr-16449	781	42	prevent	prevent	VERB
ihlr-16449	781	43	the	the	DET
ihlr-16449	781	44	client	client	NOUN
ihlr-16449	781	45	from	from	ADP
ihlr-16449	781	46	committing	commit	VERB
ihlr-16449	781	47	a	a	DET
ihlr-16449	781	48	crime	crime	NOUN
ihlr-16449	781	49	or	or	CCONJ
ihlr-16449	781	50	fraud	fraud	NOUN
ihlr-16449	781	51	that	that	PRON
ihlr-16449	781	52	is	be	AUX
ihlr-16449	781	53	reasonably	reasonably	ADV
ihlr-16449	781	54	certain	certain	ADJ
ihlr-16449	781	55	to	to	PART
ihlr-16449	781	56	result	result	VERB
ihlr-16449	781	57	in	in	ADP
ihlr-16449	781	58	substantial	substantial	ADJ
ihlr-16449	781	59	injury	injury	NOUN
ihlr-16449	781	60	to	to	ADP
ihlr-16449	781	61	the	the	DET
ihlr-16449	781	62	fmancial	fmancial	ADJ
ihlr-16449	781	63	interests	interest	NOUN
ihlr-16449	781	64	or	or	CCONJ
ihlr-16449	781	65	property	property	NOUN
ihlr-16449	781	66	of	of	ADP
ihlr-16449	781	67	another	another	PRON
ihlr-16449	781	68	and	and	CCONJ
ihlr-16449	781	69	in	in	ADP
ihlr-16449	781	70	furtherance	furtherance	NOUN
ihlr-16449	781	71	of	of	ADP
ihlr-16449	781	72	which	which	PRON
ihlr-16449	781	73	the	the	DET
ihlr-16449	781	74	client	client	NOUN
ihlr-16449	781	75	has	have	AUX
ihlr-16449	781	76	used	use	VERB
ihlr-16449	781	77	or	or	CCONJ
ihlr-16449	781	78	is	be	AUX
ihlr-16449	781	79	using	use	VERB
ihlr-16449	781	80	the	the	DET
ihlr-16449	781	81	lawyer	lawyer	NOUN
ihlr-16449	781	82	's	's	PART
ihlr-16449	781	83	services	service	NOUN
ihlr-16449	781	84	;	;	PUNCT
ihlr-16449	781	85	to	to	PART
ihlr-16449	781	86	prevent	prevent	VERB
ihlr-16449	781	87	,	,	PUNCT
ihlr-16449	781	88	mitigate	mitigate	VERB
ihlr-16449	781	89	or	or	CCONJ
ihlr-16449	781	90	rectify	rectify	VERB
ihlr-16449	781	91	substantial	substantial	ADJ
ihlr-16449	781	92	injury	injury	NOUN
ihlr-16449	781	93	to	to	ADP
ihlr-16449	781	94	the	the	DET
ihlr-16449	781	95	financial	financial	ADJ
ihlr-16449	781	96	interests	interest	NOUN
ihlr-16449	781	97	or	or	CCONJ
ihlr-16449	781	98	property	property	NOUN
ihlr-16449	781	99	of	of	ADP
ihlr-16449	781	100	another	another	PRON
ihlr-16449	781	101	that	that	PRON
ihlr-16449	781	102	is	be	AUX
ihlr-16449	781	103	reasonably	reasonably	ADV
ihlr-16449	781	104	certain	certain	ADJ
ihlr-16449	781	105	to	to	PART
ihlr-16449	781	106	result	result	VERB
ihlr-16449	781	107	or	or	CCONJ
ihlr-16449	781	108	has	have	AUX
ihlr-16449	781	109	resulted	result	VERB
ihlr-16449	781	110	from	from	ADP
ihlr-16449	781	111	the	the	DET
ihlr-16449	781	112	client	client	NOUN
ihlr-16449	781	113	's	's	PART
ihlr-16449	781	114	commission	commission	NOUN
ihlr-16449	781	115	of	of	ADP
ihlr-16449	781	116	a	a	DET
ihlr-16449	781	117	crime	crime	NOUN
ihlr-16449	781	118	or	or	CCONJ
ihlr-16449	781	119	fraud	fraud	NOUN
ihlr-16449	781	120	in	in	ADP
ihlr-16449	781	121	furtherance	furtherance	NOUN
ihlr-16449	781	122	of	of	ADP
ihlr-16449	781	123	which	which	PRON
ihlr-16449	781	124	the	the	DET
ihlr-16449	781	125	client	client	NOUN
ihlr-16449	781	126	has	have	AUX
ihlr-16449	781	127	used	use	VERB
ihlr-16449	781	128	the	the	DET
ihlr-16449	781	129	lawyer	lawyer	NOUN
ihlr-16449	781	130	's	's	PART
ihlr-16449	781	131	services	service	NOUN
ihlr-16449	781	132	;	;	PUNCT
ihlr-16449	781	133	to	to	PART
ihlr-16449	781	134	secure	secure	VERB
ihlr-16449	781	135	legal	legal	ADJ
ihlr-16449	781	136	advice	advice	NOUN
ihlr-16449	781	137	about	about	ADP
ihlr-16449	781	138	the	the	DET
ihlr-16449	781	139	lawyer	lawyer	NOUN
ihlr-16449	781	140	's	's	PART
ihlr-16449	781	141	compliance	compliance	NOUN
ihlr-16449	781	142	with	with	ADP
ihlr-16449	781	143	these	these	DET
ihlr-16449	781	144	rules	rule	NOUN
ihlr-16449	781	145	....	....	PUNCT
ihlr-16449	782	1	161	161	X
ihlr-16449	782	2	.	.	PUNCT
ihlr-16449	782	3	ld	ld	PROPN
ihlr-16449	782	4	.	.	PUNCT
ihlr-16449	783	1	at	at	ADP
ihlr-16449	783	2	r.l.13	r.l.13	PROPN
ihlr-16449	783	3	,	,	PUNCT
ihlr-16449	783	4	available	available	ADJ
ihlr-16449	783	5	at	at	ADP
ihlr-16449	783	6	http://www.abanet.org/cpr/mrpc/new_rulel_l3.pdf	http://www.abanet.org/cpr/mrpc/new_rulel_l3.pdf	NOUN
ihlr-16449	783	7	(	(	PUNCT
ihlr-16449	783	8	last	last	ADV
ihlr-16449	783	9	visited	visit	VERB
ihlr-16449	783	10	mar	mar	PROPN
ihlr-16449	783	11	.	.	PROPN
ihlr-16449	783	12	9	9	NUM
ihlr-16449	783	13	,	,	PUNCT
ihlr-16449	783	14	2004	2004	NUM
ihlr-16449	783	15	)	)	PUNCT
ihlr-16449	783	16	.	.	PUNCT
ihlr-16449	784	1	rule	rule	VERB
ihlr-16449	784	2	1.13	1.13	NUM
ihlr-16449	784	3	states	state	NOUN
ihlr-16449	784	4	in	in	ADP
ihlr-16449	784	5	relevant	relevant	ADJ
ihlr-16449	784	6	part	part	NOUN
ihlr-16449	784	7	:	:	PUNCT
ihlr-16449	784	8	!	!	PUNCT
ihlr-16449	785	1	d.	d.	PROPN
ihlr-16449	785	2	if	if	SCONJ
ihlr-16449	785	3	a	a	DET
ihlr-16449	785	4	lawyer	lawyer	NOUN
ihlr-16449	785	5	for	for	ADP
ihlr-16449	785	6	an	an	DET
ihlr-16449	785	7	organization	organization	NOUN
ihlr-16449	785	8	knows	know	VERB
ihlr-16449	785	9	that	that	SCONJ
ihlr-16449	785	10	an	an	DET
ihlr-16449	785	11	officer	officer	NOUN
ihlr-16449	785	12	,	,	PUNCT
ihlr-16449	785	13	employee	employee	NOUN
ihlr-16449	785	14	or	or	CCONJ
ihlr-16449	785	15	other	other	ADJ
ihlr-16449	785	16	person	person	NOUN
ihlr-16449	785	17	associated	associate	VERB
ihlr-16449	785	18	with	with	ADP
ihlr-16449	785	19	the	the	DET
ihlr-16449	785	20	organization	organization	NOUN
ihlr-16449	785	21	is	be	AUX
ihlr-16449	785	22	engaged	engage	VERB
ihlr-16449	785	23	in	in	ADP
ihlr-16449	785	24	action	action	NOUN
ihlr-16449	785	25	,	,	PUNCT
ihlr-16449	785	26	intends	intend	VERB
ihlr-16449	785	27	to	to	PART
ihlr-16449	785	28	act	act	VERB
ihlr-16449	785	29	or	or	CCONJ
ihlr-16449	785	30	refuses	refuse	VERB
ihlr-16449	785	31	to	to	PART
ihlr-16449	785	32	act	act	VERB
ihlr-16449	785	33	in	in	ADP
ihlr-16449	785	34	a	a	DET
ihlr-16449	785	35	matter	matter	NOUN
ihlr-16449	785	36	related	relate	VERB
ihlr-16449	785	37	to	to	ADP
ihlr-16449	785	38	the	the	DET
ihlr-16449	785	39	representation	representation	NOUN
ihlr-16449	785	40	that	that	PRON
ihlr-16449	785	41	is	be	AUX
ihlr-16449	785	42	a	a	DET
ihlr-16449	785	43	violation	violation	NOUN
ihlr-16449	785	44	of	of	ADP
ihlr-16449	785	45	a	a	DET
ihlr-16449	785	46	legal	legal	ADJ
ihlr-16449	785	47	obligation	obligation	NOUN
ihlr-16449	785	48	to	to	ADP
ihlr-16449	785	49	the	the	DET
ihlr-16449	785	50	organization	organization	NOUN
ihlr-16449	785	51	,	,	PUNCT
ihlr-16449	785	52	or	or	CCONJ
ihlr-16449	785	53	a	a	DET
ihlr-16449	785	54	violation	violation	NOUN
ihlr-16449	785	55	of	of	ADP
ihlr-16449	785	56	law	law	NOUN
ihlr-16449	785	57	that	that	PRON
ihlr-16449	785	58	reasonably	reasonably	ADV
ihlr-16449	785	59	might	might	AUX
ihlr-16449	785	60	be	be	AUX
ihlr-16449	785	61	imputed	impute	VERB
ihlr-16449	785	62	to	to	ADP
ihlr-16449	785	63	the	the	DET
ihlr-16449	785	64	organization	organization	NOUN
ihlr-16449	785	65	,	,	PUNCT
ihlr-16449	785	66	and	and	CCONJ
ihlr-16449	785	67	that	that	PRON
ihlr-16449	785	68	is	be	AUX
ihlr-16449	785	69	likely	likely	ADJ
ihlr-16449	785	70	to	to	PART
ihlr-16449	785	71	result	result	VERB
ihlr-16449	785	72	in	in	ADP
ihlr-16449	785	73	substantial	substantial	ADJ
ihlr-16449	785	74	injury	injury	NOUN
ihlr-16449	785	75	to	to	ADP
ihlr-16449	785	76	the	the	DET
ihlr-16449	785	77	organization	organization	NOUN
ihlr-16449	785	78	,	,	PUNCT
ihlr-16449	785	79	then	then	ADV
ihlr-16449	785	80	the	the	DET
ihlr-16449	785	81	lawyer	lawyer	NOUN
ihlr-16449	785	82	shall	shall	AUX
ihlr-16449	785	83	proceed	proceed	VERB
ihlr-16449	785	84	as	as	SCONJ
ihlr-16449	785	85	is	be	AUX
ihlr-16449	785	86	reasonably	reasonably	ADV
ihlr-16449	785	87	necessary	necessary	ADJ
ihlr-16449	785	88	in	in	ADP
ihlr-16449	785	89	the	the	DET
ihlr-16449	785	90	best	good	ADJ
ihlr-16449	785	91	interest	interest	NOUN
ihlr-16449	785	92	of	of	ADP
ihlr-16449	785	93	the	the	DET
ihlr-16449	785	94	organization	organization	NOUN
ihlr-16449	785	95	.	.	PUNCT
ihlr-16449	786	1	unless	unless	SCONJ
ihlr-16449	786	2	the	the	DET
ihlr-16449	786	3	lawyer	lawyer	NOUN
ihlr-16449	786	4	reasonably	reasonably	ADV
ihlr-16449	786	5	believes	believe	VERB
ihlr-16449	786	6	that	that	SCONJ
ihlr-16449	786	7	it	it	PRON
ihlr-16449	786	8	is	be	AUX
ihlr-16449	786	9	not	not	PART
ihlr-16449	786	10	necessary	necessary	ADJ
ihlr-16449	786	11	in	in	ADP
ihlr-16449	786	12	the	the	DET
ihlr-16449	786	13	best	good	ADJ
ihlr-16449	786	14	interest	interest	NOUN
ihlr-16449	786	15	of	of	ADP
ihlr-16449	786	16	the	the	DET
ihlr-16449	786	17	organization	organization	NOUN
ihlr-16449	786	18	to	to	PART
ihlr-16449	786	19	do	do	VERB
ihlr-16449	786	20	so	so	ADV
ihlr-16449	786	21	,	,	PUNCT
ihlr-16449	786	22	the	the	DET
ihlr-16449	786	23	lawyer	lawyer	NOUN
ihlr-16449	786	24	shall	shall	AUX
ihlr-16449	786	25	refer	refer	VERB
ihlr-16449	786	26	the	the	DET
ihlr-16449	786	27	matter	matter	NOUN
ihlr-16449	786	28	to	to	ADP
ihlr-16449	786	29	higher	high	ADJ
ihlr-16449	786	30	authority	authority	NOUN
ihlr-16449	786	31	in	in	ADP
ihlr-16449	786	32	the	the	DET
ihlr-16449	786	33	organization	organization	NOUN
ihlr-16449	786	34	,	,	PUNCT
ihlr-16449	786	35	including	include	VERB
ihlr-16449	786	36	,	,	PUNCT
ihlr-16449	786	37	if	if	SCONJ
ihlr-16449	786	38	warranted	warrant	VERB
ihlr-16449	786	39	by	by	ADP
ihlr-16449	786	40	the	the	DET
ihlr-16449	786	41	circumstances	circumstance	NOUN
ihlr-16449	786	42	to	to	ADP
ihlr-16449	786	43	the	the	DET
ihlr-16449	786	44	highest	high	ADJ
ihlr-16449	786	45	authority	authority	NOUN
ihlr-16449	786	46	that	that	PRON
ihlr-16449	786	47	can	can	AUX
ihlr-16449	786	48	act	act	VERB
ihlr-16449	786	49	on	on	ADP
ihlr-16449	786	50	behalf	behalf	NOUN
ihlr-16449	786	51	of	of	ADP
ihlr-16449	786	52	the	the	DET
ihlr-16449	786	53	organization	organization	NOUN
ihlr-16449	786	54	as	as	SCONJ
ihlr-16449	786	55	determined	determine	VERB
ihlr-16449	786	56	by	by	ADP
ihlr-16449	786	57	applicable	applicable	ADJ
ihlr-16449	786	58	law	law	NOUN
ihlr-16449	786	59	.	.	PUNCT
ihlr-16449	787	1	except	except	SCONJ
ihlr-16449	787	2	...	...	PUNCT
ihlr-16449	787	3	if	if	SCONJ
ihlr-16449	787	4	despite	despite	SCONJ
ihlr-16449	787	5	the	the	DET
ihlr-16449	787	6	lawyer	lawyer	NOUN
ihlr-16449	787	7	's	's	PART
ihlr-16449	787	8	efforts	effort	NOUN
ihlr-16449	787	9	...	...	PUNCT
ihlr-16449	787	10	the	the	DET
ihlr-16449	787	11	highest	high	ADJ
ihlr-16449	787	12	authority	authority	NOUN
ihlr-16449	787	13	that	that	PRON
ihlr-16449	787	14	can	can	AUX
ihlr-16449	787	15	act	act	VERB
ihlr-16449	787	16	on	on	ADP
ihlr-16449	787	17	behalf	behalf	NOUN
ihlr-16449	787	18	of	of	ADP
ihlr-16449	787	19	the	the	DET
ihlr-16449	787	20	organization	organization	NOUN
ihlr-16449	787	21	insists	insist	VERB
ihlr-16449	787	22	upon	upon	SCONJ
ihlr-16449	787	23	or	or	CCONJ
ihlr-16449	787	24	fails	fail	VERB
ihlr-16449	787	25	to	to	PART
ihlr-16449	787	26	address	address	VERB
ihlr-16449	787	27	in	in	ADP
ihlr-16449	787	28	a	a	DET
ihlr-16449	787	29	timely	timely	ADJ
ihlr-16449	787	30	and	and	CCONJ
ihlr-16449	787	31	appropriate	appropriate	ADJ
ihlr-16449	787	32	manner	manner	NOUN
ihlr-16449	787	33	an	an	DET
ihlr-16449	787	34	action	action	NOUN
ihlr-16449	787	35	,	,	PUNCT
ihlr-16449	787	36	or	or	CCONJ
ihlr-16449	787	37	a	a	DET
ihlr-16449	787	38	refusal	refusal	NOUN
ihlr-16449	787	39	to	to	PART
ihlr-16449	787	40	act	act	VERB
ihlr-16449	787	41	,	,	PUNCT
ihlr-16449	787	42	that	that	PRON
ihlr-16449	787	43	is	be	AUX
ihlr-16449	787	44	clearly	clearly	ADV
ihlr-16449	787	45	a	a	DET
ihlr-16449	787	46	violation	violation	NOUN
ihlr-16449	787	47	of	of	ADP
ihlr-16449	787	48	law	law	NOUN
ihlr-16449	787	49	,	,	PUNCT
ihlr-16449	787	50	and	and	CCONJ
ihlr-16449	787	51	the	the	DET
ihlr-16449	787	52	lawyer	lawyer	NOUN
ihlr-16449	787	53	reasonably	reasonably	ADV
ihlr-16449	787	54	believes	believe	VERB
ihlr-16449	787	55	that	that	SCONJ
ihlr-16449	787	56	the	the	DET
ihlr-16449	787	57	violation	violation	NOUN
ihlr-16449	787	58	is	be	AUX
ihlr-16449	787	59	reasonably	reasonably	ADV
ihlr-16449	787	60	certain	certain	ADJ
ihlr-16449	787	61	to	to	PART
ihlr-16449	787	62	result	result	VERB
ihlr-16449	787	63	in	in	ADP
ihlr-16449	787	64	substantial	substantial	ADJ
ihlr-16449	787	65	injury	injury	NOUN
ihlr-16449	787	66	to	to	ADP
ihlr-16449	787	67	the	the	DET
ihlr-16449	787	68	organization	organization	NOUN
ihlr-16449	787	69	,	,	PUNCT
ihlr-16449	787	70	then	then	ADV
ihlr-16449	787	71	the	the	DET
ihlr-16449	787	72	lawyer	lawyer	NOUN
ihlr-16449	787	73	may	may	AUX
ihlr-16449	787	74	reveal	reveal	VERB
ihlr-16449	787	75	information	information	NOUN
ihlr-16449	787	76	relating	relate	VERB
ihlr-16449	787	77	to	to	ADP
ihlr-16449	787	78	the	the	DET
ihlr-16449	787	79	representation	representation	NOUN
ihlr-16449	787	80	whether	whether	SCONJ
ihlr-16449	787	81	or	or	CCONJ
ihlr-16449	787	82	not	not	PART
ihlr-16449	787	83	rule	rule	VERB
ihlr-16449	787	84	1.6	1.6	NUM
ihlr-16449	787	85	permits	permit	VERB
ihlr-16449	787	86	such	such	ADJ
ihlr-16449	787	87	disclosure	disclosure	NOUN
ihlr-16449	787	88	,	,	PUNCT
ihlr-16449	787	89	but	but	CCONJ
ihlr-16449	787	90	only	only	ADV
ihlr-16449	787	91	if	if	SCONJ
ihlr-16449	787	92	and	and	CCONJ
ihlr-16449	787	93	to	to	ADP
ihlr-16449	787	94	the	the	DET
ihlr-16449	787	95	extent	extent	NOUN
ihlr-16449	787	96	the	the	DET
ihlr-16449	787	97	lawyer	lawyer	NOUN
ihlr-16449	787	98	reasonably	reasonably	ADV
ihlr-16449	787	99	believes	believe	VERB
ihlr-16449	787	100	necessar	necessar	PROPN
ihlr-16449	787	101	·	·	PUNCT
ihlr-16449	787	102	•'l	•'l	VERB
ihlr-16449	787	103	prevent	prevent	VERB
ihlr-16449	787	104	substantial	substantial	ADJ
ihlr-16449	787	105	injury	injury	NOUN
ihlr-16449	787	106	to	to	ADP
ihlr-16449	787	107	the	the	DET
ihlr-16449	787	108	organization	organization	NOUN
ihlr-16449	787	109	.	.	PUNCT
ihlr-16449	788	1	2004	2004	NUM
ihlr-16449	788	2	]	]	PUNCT
ihlr-16449	788	3	healthcare	healthcare	NOUN
ihlr-16449	788	4	organizations	organization	NOUN
ihlr-16449	788	5	and	and	CCONJ
ihlr-16449	788	6	the	the	DET
ihlr-16449	788	7	impucations	impucation	NOUN
ihlr-16449	788	8	of	of	ADP
ihlr-16449	788	9	soxa	soxa	NOUN
ihlr-16449	788	10	205	205	NUM
ihlr-16449	788	11	c.	c.	NOUN
ihlr-16449	788	12	role	role	NOUN
ihlr-16449	788	13	of	of	ADP
ihlr-16449	788	14	independent	independent	ADJ
ihlr-16449	788	15	auditors	auditor	NOUN
ihlr-16449	788	16	internally	internally	ADV
ihlr-16449	788	17	and	and	CCONJ
ihlr-16449	788	18	externally	externally	ADV
ihlr-16449	788	19	soxa	soxa	NOUN
ihlr-16449	788	20	also	also	ADV
ihlr-16449	788	21	requires	require	VERB
ihlr-16449	788	22	an	an	DET
ihlr-16449	788	23	"	"	PUNCT
ihlr-16449	788	24	independent	independent	ADJ
ihlr-16449	788	25	"	"	PUNCT
ihlr-16449	788	26	accounting	accounting	NOUN
ihlr-16449	788	27	ftrm	ftrm	NOUN
ihlr-16449	788	28	.	.	PUNCT
ihlr-16449	789	1	to	to	PART
ihlr-16449	789	2	perform	perform	VERB
ihlr-16449	789	3	the	the	DET
ihlr-16449	789	4	financial	financial	ADJ
ihlr-16449	789	5	audits	audits	NOUN
ihlr-16449	789	6	for	for	ADP
ihlr-16449	789	7	a	a	DET
ihlr-16449	789	8	corporation.162	corporation.162	NOUN
ihlr-16449	789	9	one	one	NUM
ihlr-16449	789	10	safeguard	safeguard	NOUN
ihlr-16449	789	11	through	through	ADP
ihlr-16449	789	12	which	which	DET
ihlr-16449	789	13	soxa	soxa	NOUN
ihlr-16449	789	14	en­	en­	PROPN
ihlr-16449	789	15	sures	sure	VERB
ihlr-16449	789	16	auditor	auditor	NOUN
ihlr-16449	789	17	independence	independence	NOUN
ihlr-16449	789	18	is	be	AUX
ihlr-16449	789	19	by	by	ADP
ihlr-16449	789	20	requiring	require	VERB
ihlr-16449	789	21	auditors	auditor	NOUN
ihlr-16449	789	22	to	to	PART
ihlr-16449	789	23	submit	submit	VERB
ihlr-16449	789	24	reports	report	NOUN
ihlr-16449	789	25	directly	directly	ADV
ihlr-16449	789	26	to	to	ADP
ihlr-16449	789	27	a	a	DET
ihlr-16449	789	28	corporation	corporation	NOUN
ihlr-16449	789	29	's	's	PART
ihlr-16449	789	30	audit	audit	NOUN
ihlr-16449	789	31	committee,163	committee,163	PUNCT
ihlr-16449	789	32	composed	compose	VERB
ihlr-16449	789	33	of	of	ADP
ihlr-16449	789	34	board	board	NOUN
ihlr-16449	789	35	members	member	NOUN
ihlr-16449	789	36	who	who	PRON
ihlr-16449	789	37	are	be	AUX
ihlr-16449	789	38	not	not	PART
ihlr-16449	789	39	employed	employ	VERB
ihlr-16449	789	40	by	by	ADP
ihlr-16449	789	41	or	or	CCONJ
ihlr-16449	789	42	under	under	ADP
ihlr-16449	789	43	contract	contract	NOUN
ihlr-16449	789	44	(	(	PUNCT
ihlr-16449	789	45	e.g.	e.g.	ADV
ihlr-16449	789	46	,	,	PUNCT
ihlr-16449	789	47	as	as	ADP
ihlr-16449	789	48	an	an	DET
ihlr-16449	789	49	independent	independent	ADJ
ihlr-16449	789	50	consultant	consultant	NOUN
ihlr-16449	789	51	)	)	PUNCT
ihlr-16449	789	52	with	with	ADP
ihlr-16449	789	53	the	the	DET
ihlr-16449	789	54	corporation	corporation	NOUN
ihlr-16449	789	55	.	.	PUNCT
ihlr-16449	790	1	another	another	DET
ihlr-16449	790	2	significant	significant	ADJ
ihlr-16449	790	3	safeguard	safeguard	NOUN
ihlr-16449	790	4	is	be	AUX
ihlr-16449	790	5	that	that	SCONJ
ihlr-16449	790	6	an	an	DET
ihlr-16449	790	7	accounting	accounting	NOUN
ihlr-16449	790	8	firm	firm	NOUN
ihlr-16449	790	9	pro­	pro­	PROPN
ihlr-16449	790	10	viding	vide	VERB
ihlr-16449	790	11	auditing	auditing	NOUN
ihlr-16449	790	12	services	service	NOUN
ihlr-16449	790	13	is	be	AUX
ihlr-16449	790	14	prohibited	prohibit	VERB
ihlr-16449	790	15	from	from	ADP
ihlr-16449	790	16	contemporaneously	contemporaneously	ADV
ihlr-16449	790	17	supplying	supply	VERB
ihlr-16449	790	18	the	the	DET
ihlr-16449	790	19	corporation	corporation	NOUN
ihlr-16449	790	20	with	with	ADP
ihlr-16449	790	21	non	non	ADJ
ihlr-16449	790	22	-	-	ADJ
ihlr-16449	790	23	audit	audit	ADJ
ihlr-16449	790	24	services	service	NOUN
ihlr-16449	790	25	including	include	VERB
ihlr-16449	790	26	a	a	DET
ihlr-16449	790	27	wide	wide	ADJ
ihlr-16449	790	28	variety	variety	NOUN
ihlr-16449	790	29	of	of	ADP
ihlr-16449	790	30	financial	financial	ADJ
ihlr-16449	790	31	and	and	CCONJ
ihlr-16449	790	32	management	management	NOUN
ihlr-16449	790	33	consulting	consulting	NOUN
ihlr-16449	790	34	services	service	NOUN
ihlr-16449	790	35	.	.	PUNCT
ihlr-16449	791	1	164	164	NUM
ihlr-16449	791	2	however	however	ADV
ihlr-16449	791	3	,	,	PUNCT
ihlr-16449	791	4	soxa	soxa	NOUN
ihlr-16449	791	5	does	do	AUX
ihlr-16449	791	6	allow	allow	VERB
ihlr-16449	791	7	certain	certain	ADJ
ihlr-16449	791	8	non­	non­	NOUN
ihlr-16449	791	9	auditing	auditing	NOUN
ihlr-16449	791	10	services	service	NOUN
ihlr-16449	791	11	to	to	PART
ihlr-16449	791	12	be	be	AUX
ihlr-16449	791	13	performed	perform	VERB
ihlr-16449	791	14	by	by	ADP
ihlr-16449	791	15	the	the	DET
ihlr-16449	791	16	same	same	ADJ
ihlr-16449	791	17	accounting	accounting	NOUN
ihlr-16449	791	18	firm	firm	NOUN
ihlr-16449	791	19	subject	subject	NOUN
ihlr-16449	791	20	to	to	ADP
ihlr-16449	791	21	pre­	pre­	NOUN
ihlr-16449	791	22	approval	approval	NOUN
ihlr-16449	791	23	by	by	ADP
ihlr-16449	791	24	the	the	DET
ihlr-16449	791	25	corporation	corporation	NOUN
ihlr-16449	791	26	's	's	PART
ihlr-16449	791	27	audit	audit	NOUN
ihlr-16449	791	28	committee.165	committee.165	PROPN
ihlr-16449	791	29	auditor	auditor	NOUN
ihlr-16449	791	30	independence	independence	NOUN
ihlr-16449	791	31	is	be	AUX
ihlr-16449	791	32	also	also	ADV
ihlr-16449	791	33	safeguarded	safeguard	VERB
ihlr-16449	791	34	by	by	ADP
ihlr-16449	791	35	the	the	DET
ihlr-16449	791	36	requirement	requirement	NOUN
ihlr-16449	791	37	of	of	ADP
ihlr-16449	791	38	audit	audit	NOUN
ihlr-16449	791	39	partner	partner	NOUN
ihlr-16449	791	40	rotation.166	rotation.166	VERB
ihlr-16449	791	41	to	to	PART
ihlr-16449	791	42	maintain	maintain	VERB
ihlr-16449	791	43	a	a	DET
ihlr-16449	791	44	"	"	PUNCT
ihlr-16449	791	45	fresh	fresh	ADJ
ihlr-16449	791	46	look	look	NOUN
ihlr-16449	791	47	''	''	PUNCT
ihlr-16449	791	48	with	with	ADP
ihlr-16449	791	49	regard	regard	NOUN
ihlr-16449	791	50	to	to	ADP
ihlr-16449	791	51	the	the	DET
ihlr-16449	791	52	external	external	ADJ
ihlr-16449	791	53	auditing	auditing	NOUN
ihlr-16449	791	54	team	team	NOUN
ihlr-16449	791	55	,	,	PUNCT
ihlr-16449	791	56	the	the	DET
ihlr-16449	791	57	sec	sec	PROPN
ihlr-16449	791	58	requires	require	VERB
ihlr-16449	791	59	that	that	SCONJ
ihlr-16449	791	60	audit	audit	NOUN
ihlr-16449	791	61	partners	partner	NOUN
ihlr-16449	791	62	,	,	PUNCT
ihlr-16449	791	63	the	the	DET
ihlr-16449	791	64	persons	person	NOUN
ihlr-16449	791	65	who	who	PRON
ihlr-16449	791	66	are	be	AUX
ihlr-16449	791	67	primarily	primarily	ADV
ihlr-16449	791	68	responsible	responsible	ADJ
ihlr-16449	791	69	for	for	ADP
ihlr-16449	791	70	coordinating	coordinate	VERB
ihlr-16449	791	71	and	and	CCONJ
ihlr-16449	791	72	overseeing	oversee	VERB
ihlr-16449	791	73	the	the	DET
ihlr-16449	791	74	audit	audit	NOUN
ihlr-16449	791	75	,	,	PUNCT
ihlr-16449	791	76	be	be	AUX
ihlr-16449	791	77	rotated	rotate	VERB
ihlr-16449	791	78	to	to	ADP
ihlr-16449	791	79	another	another	DET
ihlr-16449	791	80	assignment	assignment	NOUN
ihlr-16449	791	81	after	after	ADP
ihlr-16449	791	82	five	five	NUM
ihlr-16449	791	83	years	year	NOUN
ihlr-16449	791	84	of	of	ADP
ihlr-16449	791	85	consecutive	consecutive	ADJ
ihlr-16449	791	86	service	service	NOUN
ihlr-16449	791	87	with	with	ADP
ihlr-16449	791	88	the	the	DET
ihlr-16449	791	89	same	same	ADJ
ihlr-16449	791	90	corporation	corporation	NOUN
ihlr-16449	791	91	.	.	PUNCT
ihlr-16449	792	1	167	167	NUM
ihlr-16449	792	2	soxa	soxa	NOUN
ihlr-16449	792	3	provides	provide	VERB
ihlr-16449	792	4	a	a	DET
ihlr-16449	792	5	similar	similar	ADJ
ihlr-16449	792	6	safeguard	safeguard	NOUN
ihlr-16449	792	7	regarding	regard	VERB
ihlr-16449	792	8	independent	independent	ADJ
ihlr-16449	792	9	162	162	NUM
ihlr-16449	792	10	.	.	PUNCT
ihlr-16449	793	1	soxa	soxa	NOUN
ihlr-16449	793	2	§	§	PROPN
ihlr-16449	793	3	204	204	NUM
ihlr-16449	793	4	,	,	PUNCT
ihlr-16449	793	5	15	15	NUM
ihlr-16449	793	6	u.s.c	u.s.c	NOUN
ihlr-16449	793	7	.	.	PUNCT
ihlr-16449	794	1	§	§	PROPN
ihlr-16449	794	2	78j	78j	PROPN
ihlr-16449	794	3	-	-	PUNCT
ihlr-16449	794	4	l(k	l(k	PROPN
ihlr-16449	794	5	)	)	PUNCT
ihlr-16449	794	6	(	(	PUNCT
ihlr-16449	794	7	2004	2004	NUM
ihlr-16449	794	8	)	)	PUNCT
ihlr-16449	794	9	.	.	PUNCT
ihlr-16449	795	1	auditors	auditor	NOUN
ihlr-16449	795	2	must	must	AUX
ihlr-16449	795	3	provide	provide	VERB
ihlr-16449	795	4	the	the	DET
ihlr-16449	795	5	audit	audit	NOUN
ihlr-16449	795	6	com­	com­	NOUN
ihlr-16449	795	7	mittee	mittee	NOUN
ihlr-16449	795	8	with	with	ADP
ihlr-16449	795	9	infonnation	infonnation	NOUN
ihlr-16449	795	10	regarding	regard	VERB
ihlr-16449	795	11	all	all	DET
ihlr-16449	795	12	ac::countingprocesses	ac::countingprocesse	NOUN
ihlr-16449	795	13	to	to	PART
ihlr-16449	795	14	be	be	AUX
ihlr-16449	795	15	employed	employ	VERB
ihlr-16449	795	16	during	during	ADP
ihlr-16449	795	17	the	the	DET
ihlr-16449	795	18	audit	audit	NOUN
ihlr-16449	795	19	,	,	PUNCT
ihlr-16449	795	20	"	"	PUNCT
ihlr-16449	795	21	all	all	DET
ihlr-16449	795	22	alternative	alternative	ADJ
ihlr-16449	795	23	treatments	treatment	NOUN
ihlr-16449	795	24	of	of	ADP
ihlr-16449	795	25	financial	financial	ADJ
ihlr-16449	795	26	information	information	NOUN
ihlr-16449	795	27	within	within	ADP
ihlr-16449	795	28	generally	generally	ADV
ihlr-16449	795	29	accepted	accept	VERB
ihlr-16449	795	30	ac::counting	ac::counting	NUM
ihlr-16449	795	31	principles	principle	NOUN
ihlr-16449	795	32	that	that	PRON
ihlr-16449	795	33	have	have	AUX
ihlr-16449	795	34	been	be	AUX
ihlr-16449	795	35	discussed	discuss	VERB
ihlr-16449	795	36	with	with	ADP
ihlr-16449	795	37	management	management	NOUN
ihlr-16449	795	38	officials	official	NOUN
ihlr-16449	795	39	"	"	PUNCT
ihlr-16449	795	40	of	of	ADP
ihlr-16449	795	41	the	the	DET
ihlr-16449	795	42	corporation	corporation	NOUN
ihlr-16449	795	43	,	,	PUNCT
ihlr-16449	795	44	the	the	DET
ihlr-16449	795	45	consequences	consequence	NOUN
ihlr-16449	795	46	of	of	ADP
ihlr-16449	795	47	utilizing	utilize	VERB
ihlr-16449	795	48	such	such	ADJ
ihlr-16449	795	49	alternative	alternative	ADJ
ihlr-16449	795	50	treatments	treatment	NOUN
ihlr-16449	795	51	,	,	PUNCT
ihlr-16449	795	52	which	which	DET
ihlr-16449	795	53	treatment	treatment	NOUN
ihlr-16449	795	54	is	be	AUX
ihlr-16449	795	55	favored	favor	VERB
ihlr-16449	795	56	by	by	ADP
ihlr-16449	795	57	the	the	DET
ihlr-16449	795	58	auditors	auditor	NOUN
ihlr-16449	795	59	,	,	PUNCT
ihlr-16449	795	60	and	and	CCONJ
ihlr-16449	795	61	finally	finally	ADV
ihlr-16449	795	62	,	,	PUNCT
ihlr-16449	795	63	any	any	DET
ihlr-16449	795	64	substantial	substantial	ADJ
ihlr-16449	795	65	written	write	VERB
ihlr-16449	795	66	communication	communication	NOUN
ihlr-16449	795	67	between	between	ADP
ihlr-16449	795	68	the	the	DET
ihlr-16449	795	69	auditors	auditor	NOUN
ihlr-16449	795	70	and	and	CCONJ
ihlr-16449	795	71	the	the	DET
ihlr-16449	795	72	corporation	corporation	NOUN
ihlr-16449	795	73	's	's	PART
ihlr-16449	795	74	management	management	NOUN
ihlr-16449	795	75	regarding	regard	VERB
ihlr-16449	795	76	the	the	DET
ihlr-16449	795	77	audit	audit	NOUN
ihlr-16449	795	78	.	.	PUNCT
ihlr-16449	796	1	/d	/d	INTJ
ihlr-16449	796	2	.	.	PROPN
ihlr-16449	797	1	163	163	NUM
ihlr-16449	797	2	.	.	PUNCT
ihlr-16449	798	1	/d	/d	INTJ
ihlr-16449	798	2	.	.	PUNCT
ihlr-16449	799	1	164	164	NUM
ihlr-16449	799	2	.	.	PUNCT
ihlr-16449	800	1	soxa	soxa	NOUN
ihlr-16449	800	2	§	§	PROPN
ihlr-16449	800	3	201	201	NUM
ihlr-16449	800	4	,	,	PUNCT
ihlr-16449	800	5	15	15	NUM
ihlr-16449	800	6	u.s.c	u.s.c	NOUN
ihlr-16449	800	7	.	.	PUNCT
ihlr-16449	801	1	§	§	PROPN
ihlr-16449	801	2	§	§	PROPN
ihlr-16449	801	3	78j-1(g)-(h	78j-1(g)-(h	NUM
ihlr-16449	801	4	)	)	PUNCT
ihlr-16449	801	5	.	.	PUNCT
ihlr-16449	802	1	prohibited	prohibit	VERB
ihlr-16449	802	2	non	non	ADJ
ihlr-16449	802	3	-	-	ADJ
ihlr-16449	802	4	auditing	auditing	ADJ
ihlr-16449	802	5	services	service	NOUN
ihlr-16449	802	6	include	include	VERB
ihlr-16449	802	7	:	:	PUNCT
ihlr-16449	802	8	services	service	NOUN
ihlr-16449	802	9	related	relate	VERB
ihlr-16449	802	10	to	to	ADP
ihlr-16449	802	11	accounting	accounting	NOUN
ihlr-16449	802	12	records	record	NOUN
ihlr-16449	802	13	;	;	PUNCT
ihlr-16449	802	14	''	''	PUNCT
ihlr-16449	802	15	financial	financial	ADJ
ihlr-16449	802	16	information	information	NOUN
ihlr-16449	802	17	systems	system	NOUN
ihlr-16449	802	18	design	design	NOUN
ihlr-16449	802	19	and	and	CCONJ
ihlr-16449	802	20	implementa­	implementa­	ADP
ihlr-16449	802	21	tion	tion	NOUN
ihlr-16449	802	22	;	;	PUNCT
ihlr-16449	802	23	actuarial	actuarial	ADJ
ihlr-16449	802	24	services	service	NOUN
ihlr-16449	802	25	;	;	PUNCT
ihlr-16449	802	26	internal	internal	ADJ
ihlr-16449	802	27	audit	audit	NOUN
ihlr-16449	802	28	outsourcing	outsourcing	NOUN
ihlr-16449	802	29	services	service	NOUN
ihlr-16449	802	30	;	;	PUNCT
ihlr-16449	802	31	"	"	PUNCT
ihlr-16449	802	32	managerial	managerial	ADJ
ihlr-16449	802	33	duties	duty	NOUN
ihlr-16449	802	34	;	;	PUNCT
ihlr-16449	802	35	financial	financial	ADJ
ihlr-16449	802	36	invest­	invest­	X
ihlr-16449	802	37	ment	ment	ADJ
ihlr-16449	802	38	services	service	NOUN
ihlr-16449	802	39	;	;	PUNCT
ihlr-16449	802	40	"	"	PUNCT
ihlr-16449	802	41	legal	legal	ADJ
ihlr-16449	802	42	services	service	NOUN
ihlr-16449	802	43	and	and	CCONJ
ihlr-16449	802	44	expert	expert	NOUN
ihlr-16449	802	45	services	service	NOUN
ihlr-16449	802	46	unrelated	unrelated	ADJ
ihlr-16449	802	47	to	to	ADP
ihlr-16449	802	48	the	the	DET
ihlr-16449	802	49	audit	audit	NOUN
ihlr-16449	802	50	;	;	PUNCT
ihlr-16449	802	51	and	and	CCONJ
ihlr-16449	802	52	any	any	DET
ihlr-16449	802	53	other	other	ADJ
ihlr-16449	802	54	service	service	NOUN
ihlr-16449	802	55	that	that	PRON
ihlr-16449	802	56	the	the	DET
ihlr-16449	802	57	[	[	X
ihlr-16449	802	58	pcao	pcao	NOUN
ihlr-16449	802	59	]	]	PUNCT
ihlr-16449	802	60	board	board	NOUN
ihlr-16449	802	61	determines	determine	NOUN
ihlr-16449	802	62	,	,	PUNCT
ihlr-16449	802	63	by	by	ADP
ihlr-16449	802	64	regulation	regulation	NOUN
ihlr-16449	802	65	,	,	PUNCT
ihlr-16449	802	66	is	be	AUX
ihlr-16449	802	67	impermissible	impermissible	ADJ
ihlr-16449	802	68	.	.	PUNCT
ihlr-16449	802	69	"	"	PUNCT
ihlr-16449	803	1	/d	/d	PUNCT
ihlr-16449	803	2	.	.	PUNCT
ihlr-16449	804	1	165	165	NUM
ihlr-16449	804	2	.	.	PUNCT
ihlr-16449	805	1	soxa	soxa	NOUN
ihlr-16449	805	2	§	§	PROPN
ihlr-16449	805	3	§	§	PROPN
ihlr-16449	805	4	201	201	NUM
ihlr-16449	805	5	-	-	SYM
ihlr-16449	805	6	02	02	NUM
ihlr-16449	805	7	,	,	PUNCT
ihlr-16449	805	8	15	15	NUM
ihlr-16449	805	9	u.s.c	u.s.c	NOUN
ihlr-16449	805	10	.	.	PUNCT
ihlr-16449	806	1	§	§	PROPN
ihlr-16449	806	2	78j-1	78j-1	PROPN
ihlr-16449	806	3	(	(	PUNCT
ihlr-16449	806	4	g)-(i	g)-(i	NOUN
ihlr-16449	806	5	)	)	PUNCT
ihlr-16449	806	6	.	.	PUNCT
ihlr-16449	807	1	any	any	DET
ihlr-16449	807	2	non	non	ADJ
ihlr-16449	807	3	-	-	ADJ
ihlr-16449	807	4	auditing	auditing	ADJ
ihlr-16449	807	5	service	service	NOUN
ihlr-16449	807	6	not	not	PART
ihlr-16449	807	7	mentioned	mention	VERB
ihlr-16449	807	8	in§	in§	ADJ
ihlr-16449	807	9	201	201	NUM
ihlr-16449	807	10	may	may	AUX
ihlr-16449	807	11	be	be	AUX
ihlr-16449	807	12	allowed	allow	VERB
ihlr-16449	807	13	but	but	CCONJ
ihlr-16449	807	14	must	must	AUX
ihlr-16449	807	15	be	be	AUX
ihlr-16449	807	16	pre	pre	VERB
ihlr-16449	807	17	-	-	VERB
ihlr-16449	807	18	approved	approve	VERB
ihlr-16449	807	19	by	by	ADP
ihlr-16449	807	20	the	the	DET
ihlr-16449	807	21	corporation	corporation	NOUN
ihlr-16449	807	22	's	's	PART
ihlr-16449	807	23	audit	audit	NOUN
ihlr-16449	807	24	committee	committee	NOUN
ihlr-16449	807	25	.	.	PUNCT
ihlr-16449	808	1	/d	/d	PUNCT
ihlr-16449	808	2	.	.	PUNCT
ihlr-16449	809	1	moreover	moreover	ADV
ihlr-16449	809	2	,	,	PUNCT
ihlr-16449	809	3	the	the	DET
ihlr-16449	809	4	specific	specific	ADJ
ihlr-16449	809	5	services	service	NOUN
ihlr-16449	809	6	listed	list	VERB
ihlr-16449	809	7	in§	in§	ADV
ihlr-16449	809	8	201	201	NUM
ihlr-16449	809	9	may	may	AUX
ihlr-16449	809	10	be	be	AUX
ihlr-16449	809	11	performed	perform	VERB
ihlr-16449	809	12	by	by	ADP
ihlr-16449	809	13	a	a	DET
ihlr-16449	809	14	corporation	corporation	NOUN
ihlr-16449	809	15	's	's	PART
ihlr-16449	809	16	auditing	auditing	NOUN
ihlr-16449	809	17	team	team	NOUN
ihlr-16449	809	18	if	if	SCONJ
ihlr-16449	809	19	the	the	DET
ihlr-16449	809	20	pcaob	pcaob	NOUN
ihlr-16449	809	21	determines	determine	VERB
ihlr-16449	809	22	that	that	SCONJ
ihlr-16449	809	23	an	an	DET
ihlr-16449	809	24	exemption	exemption	NOUN
ihlr-16449	809	25	of	of	ADP
ihlr-16449	809	26	such	such	ADJ
ihlr-16449	809	27	services	service	NOUN
ihlr-16449	809	28	is	be	AUX
ihlr-16449	809	29	necessary	necessary	ADJ
ihlr-16449	809	30	for	for	ADP
ihlr-16449	809	31	the	the	DET
ihlr-16449	809	32	protection	protection	NOUN
ihlr-16449	809	33	of	of	ADP
ihlr-16449	809	34	a	a	DET
ihlr-16449	809	35	corporation	corporation	NOUN
ihlr-16449	809	36	's	's	PART
ihlr-16449	809	37	shareholders	shareholder	NOUN
ihlr-16449	809	38	or	or	CCONJ
ihlr-16449	809	39	in	in	ADP
ihlr-16449	809	40	the	the	DET
ihlr-16449	809	41	public	public	NOUN
ihlr-16449	809	42	's	's	PART
ihlr-16449	809	43	best	good	ADJ
ihlr-16449	809	44	interest	interest	NOUN
ihlr-16449	809	45	.	.	PUNCT
ihlr-16449	810	1	/d	/d	INTJ
ihlr-16449	810	2	.	.	PUNCT
ihlr-16449	811	1	the	the	DET
ihlr-16449	811	2	pre	pre	ADJ
ihlr-16449	811	3	-	-	ADJ
ihlr-16449	811	4	approval	approval	ADJ
ihlr-16449	811	5	requirement	requirement	NOUN
ihlr-16449	811	6	is	be	AUX
ihlr-16449	811	7	waived	waive	VERB
ihlr-16449	811	8	if	if	SCONJ
ihlr-16449	811	9	:	:	PUNCT
ihlr-16449	811	10	1	1	X
ihlr-16449	811	11	)	)	PUNCT
ihlr-16449	811	12	the	the	DET
ihlr-16449	811	13	total	total	ADJ
ihlr-16449	811	14	amount	amount	NOUN
ihlr-16449	811	15	paid	pay	VERB
ihlr-16449	811	16	to	to	ADP
ihlr-16449	811	17	the	the	DET
ihlr-16449	811	18	ac::counting	ac::counting	NUM
ihlr-16449	811	19	firm	firm	NOUN
ihlr-16449	811	20	for	for	ADP
ihlr-16449	811	21	non	non	ADJ
ihlr-16449	811	22	-	-	ADJ
ihlr-16449	811	23	audit	audit	ADJ
ihlr-16449	811	24	services	service	NOUN
ihlr-16449	811	25	does	do	AUX
ihlr-16449	811	26	not	not	PART
ihlr-16449	811	27	exceed	exceed	VERB
ihlr-16449	811	28	five	five	NUM
ihlr-16449	811	29	percent	percent	NOUN
ihlr-16449	811	30	of	of	ADP
ihlr-16449	811	31	the	the	DET
ihlr-16449	811	32	compensation	compensation	NOUN
ihlr-16449	811	33	paid	pay	VERB
ihlr-16449	811	34	by	by	ADP
ihlr-16449	811	35	the	the	DET
ihlr-16449	811	36	corporation	corporation	NOUN
ihlr-16449	811	37	to	to	ADP
ihlr-16449	811	38	the	the	DET
ihlr-16449	811	39	accounting	accounting	NOUN
ihlr-16449	811	40	firm	firm	NOUN
ihlr-16449	811	41	during	during	ADP
ihlr-16449	811	42	the	the	DET
ihlr-16449	811	43	fiscal	fiscal	ADJ
ihlr-16449	811	44	year	year	NOUN
ihlr-16449	811	45	;	;	PUNCT
ihlr-16449	811	46	2	2	X
ihlr-16449	811	47	)	)	PUNCT
ihlr-16449	811	48	the	the	DET
ihlr-16449	811	49	corporation	corporation	NOUN
ihlr-16449	811	50	did	do	AUX
ihlr-16449	811	51	not	not	PART
ihlr-16449	811	52	consider	consider	VERB
ihlr-16449	811	53	the	the	DET
ihlr-16449	811	54	services	service	NOUN
ihlr-16449	811	55	to	to	PART
ihlr-16449	811	56	be	be	AUX
ihlr-16449	811	57	non	non	ADJ
ihlr-16449	811	58	-	-	ADJ
ihlr-16449	811	59	auditing	auditing	ADJ
ihlr-16449	811	60	services	service	NOUN
ihlr-16449	811	61	at	at	ADP
ihlr-16449	811	62	the	the	DET
ihlr-16449	811	63	time	time	NOUN
ihlr-16449	811	64	the	the	DET
ihlr-16449	811	65	accounting	accounting	NOUN
ihlr-16449	811	66	firm	firm	NOUN
ihlr-16449	811	67	was	be	AUX
ihlr-16449	811	68	hired	hire	VERB
ihlr-16449	811	69	to	to	PART
ihlr-16449	811	70	perform	perform	VERB
ihlr-16449	811	71	auditing	auditing	NOUN
ihlr-16449	811	72	services	service	NOUN
ihlr-16449	811	73	;	;	PUNCT
ihlr-16449	811	74	and	and	CCONJ
ihlr-16449	811	75	3	3	X
ihlr-16449	811	76	)	)	PUNCT
ihlr-16449	811	77	such	such	ADJ
ihlr-16449	811	78	services	service	NOUN
ihlr-16449	811	79	are	be	AUX
ihlr-16449	811	80	promptly	promptly	ADV
ihlr-16449	811	81	reported	report	VERB
ihlr-16449	811	82	to	to	ADP
ihlr-16449	811	83	the	the	DET
ihlr-16449	811	84	corporation	corporation	NOUN
ihlr-16449	811	85	's	's	PART
ihlr-16449	811	86	audit	audit	NOUN
ihlr-16449	811	87	committee	committee	NOUN
ihlr-16449	811	88	and	and	CCONJ
ihlr-16449	811	89	the	the	DET
ihlr-16449	811	90	committee	committee	NOUN
ihlr-16449	811	91	approves	approve	VERB
ihlr-16449	811	92	such	such	ADJ
ihlr-16449	811	93	services	service	NOUN
ihlr-16449	811	94	prior	prior	ADV
ihlr-16449	811	95	to	to	ADP
ihlr-16449	811	96	the	the	DET
ihlr-16449	811	97	completion	completion	NOUN
ihlr-16449	811	98	of	of	ADP
ihlr-16449	811	99	the	the	DET
ihlr-16449	811	100	audit	audit	NOUN
ihlr-16449	811	101	.	.	PUNCT
ihlr-16449	812	1	/d	/d	INTJ
ihlr-16449	812	2	.	.	PUNCT
ihlr-16449	813	1	166	166	NUM
ihlr-16449	813	2	.	.	PUNCT
ihlr-16449	813	3	soxa	soxa	NOUN
ihlr-16449	813	4	§	§	PROPN
ihlr-16449	813	5	203	203	NUM
ihlr-16449	813	6	,	,	PUNCT
ihlr-16449	813	7	15	15	NUM
ihlr-16449	813	8	u.s.c	u.s.c	NOUN
ihlr-16449	813	9	.	.	PUNCT
ihlr-16449	814	1	§	§	PROPN
ihlr-16449	814	2	78j	78j	NOUN
ihlr-16449	814	3	-	-	PUNCT
ihlr-16449	814	4	l(j	l(j	NOUN
ihlr-16449	814	5	)	)	PUNCT
ihlr-16449	814	6	.	.	PUNCT
ihlr-16449	815	1	167	167	NUM
ihlr-16449	815	2	.	.	PUNCT
ihlr-16449	815	3	/d	/d	PUNCT
ihlr-16449	815	4	.	.	PUNCT
ihlr-16449	816	1	see	see	AUX
ihlr-16449	816	2	also	also	ADV
ihlr-16449	816	3	strengthening	strengthen	VERB
ihlr-16449	816	4	the	the	DET
ihlr-16449	816	5	commission	commission	NOUN
ihlr-16449	816	6	's	's	PART
ihlr-16449	816	7	requirements	requirement	NOUN
ihlr-16449	816	8	regarding	regard	VERB
ihlr-16449	816	9	auditor	auditor	NOUN
ihlr-16449	816	10	independence	independence	NOUN
ihlr-16449	816	11	,	,	PUNCT
ihlr-16449	816	12	68	68	NUM
ihlr-16449	816	13	fed	feed	VERB
ihlr-16449	816	14	.	.	PUNCT
ihlr-16449	817	1	reg	reg	NOUN
ihlr-16449	817	2	.	.	PUNCT
ihlr-16449	818	1	6006,6017	6006,6017	NUM
ihlr-16449	818	2	(	(	PUNCT
ihlr-16449	818	3	feb	feb	X
ihlr-16449	818	4	.	.	PROPN
ihlr-16449	818	5	5	5	NUM
ihlr-16449	818	6	,	,	PUNCT
ihlr-16449	818	7	2003	2003	NUM
ihlr-16449	818	8	)	)	PUNCT
ihlr-16449	818	9	;	;	PUNCT
ihlr-16449	818	10	17	17	NUM
ihlr-16449	818	11	c.f.r	c.f.r	NOUN
ihlr-16449	818	12	.	.	PUNCT
ihlr-16449	819	1	§	§	PROPN
ihlr-16449	819	2	210.2	210.2	NUM
ihlr-16449	819	3	-	-	PUNCT
ihlr-16449	819	4	0l(f)(7)(ii	0l(f)(7)(ii	NUM
ihlr-16449	819	5	)	)	PUNCT
ihlr-16449	819	6	(	(	PUNCT
ihlr-16449	819	7	2004	2004	NUM
ihlr-16449	819	8	)	)	PUNCT
ihlr-16449	819	9	.	.	PUNCT
ihlr-16449	820	1	the	the	DET
ihlr-16449	820	2	sec	sec	PROPN
ihlr-16449	820	3	defines	define	VERB
ihlr-16449	820	4	an	an	DET
ihlr-16449	820	5	audit	audit	NOUN
ihlr-16449	820	6	partner	partner	NOUN
ihlr-16449	820	7	as	as	ADP
ihlr-16449	820	8	a	a	DET
ihlr-16449	820	9	person	person	NOUN
ihlr-16449	820	10	"	"	PUNCT
ihlr-16449	820	11	who	who	PRON
ihlr-16449	820	12	is	be	AUX
ihlr-16449	820	13	a	a	DET
ihlr-16449	820	14	member	member	NOUN
ihlr-16449	820	15	of	of	ADP
ihlr-16449	820	16	the	the	DET
ihlr-16449	820	17	audit	audit	NOUN
ihlr-16449	820	18	engagement	engagement	NOUN
ihlr-16449	820	19	team	team	NOUN
ihlr-16449	820	20	who	who	PRON
ihlr-16449	820	21	has	have	VERB
ihlr-16449	820	22	responsibility	responsibility	NOUN
ihlr-16449	820	23	for	for	ADP
ihlr-16449	820	24	decision	decision	NOUN
ihlr-16449	820	25	-	-	PUNCT
ihlr-16449	820	26	making	making	NOUN
ihlr-16449	820	27	on	on	ADP
ihlr-16449	820	28	significant	significant	ADJ
ihlr-16449	820	29	auditing	auditing	NOUN
ihlr-16449	820	30	,	,	PUNCT
ihlr-16449	820	31	ac::counting	ac::counting	PROPN
ihlr-16449	820	32	,	,	PUNCT
ihlr-16449	820	33	and	and	CCONJ
ihlr-16449	820	34	reporting	reporting	NOUN
ihlr-16449	820	35	matters	matter	NOUN
ihlr-16449	820	36	..	..	PUNCT
ihlr-16449	820	37	•.	•.	NOUN
ihlr-16449	820	38	"	"	PUNCT
ihlr-16449	820	39	17	17	NUM
ihlr-16449	820	40	c.f.r	c.f.r	NOUN
ihlr-16449	820	41	.	.	PUNCT
ihlr-16449	821	1	§	§	PROPN
ihlr-16449	821	2	210.2	210.2	NUM
ihlr-16449	821	3	-	-	PUNCT
ihlr-16449	821	4	0l(f)(7)(ii	0l(f)(7)(ii	NUM
ihlr-16449	821	5	)	)	PUNCT
ihlr-16449	821	6	.	.	PUNCT
ihlr-16449	822	1	an	an	DET
ihlr-16449	822	2	audit	audit	NOUN
ihlr-16449	822	3	partner	partner	NOUN
ihlr-16449	822	4	includes	include	VERB
ihlr-16449	822	5	lead	lead	NOUN
ihlr-16449	822	6	or	or	CCONJ
ihlr-16449	822	7	coordinating	coordinate	VERB
ihlr-16449	822	8	206	206	NUM
ihlr-16449	822	9	indiana	indiana	PROPN
ihlr-16449	822	10	heal1h	heal1h	PROPN
ihlr-16449	822	11	law	law	NOUN
ihlr-16449	822	12	revlew	revlew	NOUN
ihlr-16449	822	13	[	[	X
ihlr-16449	822	14	vol	vol	NOUN
ihlr-16449	822	15	.	.	PUNCT
ihlr-16449	823	1	1:175	1:175	NUM
ihlr-16449	823	2	auditors	auditor	NOUN
ihlr-16449	823	3	:	:	PUNCT
ihlr-16449	823	4	it	it	PRON
ihlr-16449	823	5	is	be	AUX
ihlr-16449	823	6	unlawful	unlawful	ADJ
ihlr-16449	823	7	for	for	SCONJ
ihlr-16449	823	8	an	an	DET
ihlr-16449	823	9	accounting	accounting	NOUN
ihlr-16449	823	10	firm	firm	NOUN
ihlr-16449	823	11	to	to	PART
ihlr-16449	823	12	perform	perform	VERB
ihlr-16449	823	13	a	a	DET
ihlr-16449	823	14	financial	financial	ADJ
ihlr-16449	823	15	audit	audit	NOUN
ihlr-16449	823	16	of	of	ADP
ihlr-16449	823	17	a	a	DET
ihlr-16449	823	18	corporation	corporation	NOUN
ihlr-16449	823	19	that	that	PRON
ihlr-16449	823	20	has	have	AUX
ihlr-16449	823	21	hired	hire	VERB
ihlr-16449	823	22	one	one	NUM
ihlr-16449	823	23	of	of	ADP
ihlr-16449	823	24	its	its	PRON
ihlr-16449	823	25	former	former	ADJ
ihlr-16449	823	26	employees	employee	NOUN
ihlr-16449	823	27	who	who	PRON
ihlr-16449	823	28	''	''	PUNCT
ihlr-16449	823	29	participated	participate	VERB
ihlr-16449	823	30	in	in	ADP
ihlr-16449	823	31	any	any	DET
ihlr-16449	823	32	capacity	capacity	NOUN
ihlr-16449	823	33	"	"	PUNCT
ihlr-16449	823	34	in	in	ADP
ihlr-16449	823	35	a	a	DET
ihlr-16449	823	36	previous	previous	ADJ
ihlr-16449	823	37	audit	audit	NOUN
ihlr-16449	823	38	of	of	ADP
ihlr-16449	823	39	that	that	DET
ihlr-16449	823	40	corporation	corporation	NOUN
ihlr-16449	823	41	during	during	ADP
ihlr-16449	823	42	the	the	DET
ihlr-16449	823	43	one	one	NUM
ihlr-16449	823	44	year	year	NOUN
ihlr-16449	823	45	time	time	NOUN
ihlr-16449	823	46	period	period	NOUN
ihlr-16449	823	47	preceding	precede	VERB
ihlr-16449	823	48	the	the	DET
ihlr-16449	823	49	initiation	initiation	NOUN
ihlr-16449	823	50	of	of	ADP
ihlr-16449	823	51	any	any	DET
ihlr-16449	823	52	subsequent	subsequent	ADJ
ihlr-16449	823	53	audit.168	audit.168	NOUN
ihlr-16449	823	54	the	the	DET
ihlr-16449	823	55	sec	sec	PROPN
ihlr-16449	823	56	defines	define	VERB
ihlr-16449	823	57	this	this	DET
ihlr-16449	823	58	one	one	NUM
ihlr-16449	823	59	-	-	PUNCT
ihlr-16449	823	60	year	year	NOUN
ihlr-16449	823	61	time	time	NOUN
ihlr-16449	823	62	lapse	lapse	NOUN
ihlr-16449	823	63	as	as	ADP
ihlr-16449	823	64	a	a	DET
ihlr-16449	823	65	"	"	PUNCT
ihlr-16449	823	66	cooling	cool	VERB
ihlr-16449	823	67	off	off	ADP
ihlr-16449	823	68	'	'	PART
ihlr-16449	823	69	period	period	NOUN
ihlr-16449	823	70	in	in	ADP
ihlr-16449	823	71	which	which	PRON
ihlr-16449	823	72	any	any	DET
ihlr-16449	823	73	conflicts	conflict	NOUN
ihlr-16449	823	74	of	of	ADP
ihlr-16449	823	75	interest	interest	NOUN
ihlr-16449	823	76	could	could	AUX
ihlr-16449	823	77	dissipate.169	dissipate.169	VERB
ihlr-16449	823	78	vill	vill	NOUN
ihlr-16449	823	79	.	.	PUNCT
ihlr-16449	824	1	impucations	impucation	NOUN
ihlr-16449	824	2	for	for	ADP
ihlr-16449	824	3	the	the	DET
ihlr-16449	824	4	nonprofit	nonprofit	ADJ
ihlr-16449	824	5	healuicare	healuicare	NOUN
ihlr-16449	824	6	organization	organization	NOUN
ihlr-16449	824	7	just	just	ADV
ihlr-16449	824	8	as	as	SCONJ
ihlr-16449	824	9	the	the	DET
ihlr-16449	824	10	development	development	NOUN
ihlr-16449	824	11	of	of	ADP
ihlr-16449	824	12	"	"	PUNCT
ihlr-16449	824	13	corporate	corporate	ADJ
ihlr-16449	824	14	compliance	compliance	NOUN
ihlr-16449	824	15	"	"	PUNCT
ihlr-16449	824	16	incentivized	incentivize	VERB
ihlr-16449	824	17	health­	health­	NUM
ihlr-16449	824	18	care	care	NOUN
ihlr-16449	824	19	organizations	organization	NOUN
ihlr-16449	824	20	to	to	PART
ihlr-16449	824	21	respond	respond	VERB
ihlr-16449	824	22	to	to	ADP
ihlr-16449	824	23	specific	specific	ADJ
ihlr-16449	824	24	concerns	concern	NOUN
ihlr-16449	824	25	,	,	PUNCT
ihlr-16449	824	26	such	such	ADJ
ihlr-16449	824	27	as	as	ADP
ihlr-16449	824	28	billing	billing	NOUN
ihlr-16449	824	29	matters	matter	NOUN
ihlr-16449	824	30	,	,	PUNCT
ihlr-16449	824	31	soxa	soxa	NOUN
ihlr-16449	824	32	provides	provide	VERB
ihlr-16449	824	33	a	a	DET
ihlr-16449	824	34	similar	similar	ADJ
ihlr-16449	824	35	incentive	incentive	NOUN
ihlr-16449	824	36	for	for	SCONJ
ihlr-16449	824	37	entities	entity	NOUN
ihlr-16449	824	38	to	to	PART
ihlr-16449	824	39	internally	internally	ADV
ihlr-16449	824	40	develop	develop	VERB
ihlr-16449	824	41	a	a	DET
ihlr-16449	824	42	governance	governance	NOUN
ihlr-16449	824	43	compliance	compliance	NOUN
ihlr-16449	824	44	program	program	NOUN
ihlr-16449	824	45	.	.	PUNCT
ihlr-16449	825	1	while	while	SCONJ
ihlr-16449	825	2	soxa	soxa	NOUN
ihlr-16449	825	3	principally	principally	ADV
ihlr-16449	825	4	relates	relate	VERB
ihlr-16449	825	5	to	to	ADP
ihlr-16449	825	6	for­	for­	PROPN
ihlr-16449	825	7	profit	profit	NOUN
ihlr-16449	825	8	,	,	PUNCT
ihlr-16449	825	9	publicly	publicly	ADV
ihlr-16449	825	10	-	-	PUNCT
ihlr-16449	825	11	traded	trade	VERB
ihlr-16449	825	12	companies	company	NOUN
ihlr-16449	825	13	rather	rather	ADV
ihlr-16449	825	14	than	than	ADP
ihlr-16449	825	15	nonprofits	nonprofit	NOUN
ihlr-16449	825	16	,	,	PUNCT
ihlr-16449	825	17	170	170	NUM
ihlr-16449	825	18	it	it	PRON
ihlr-16449	825	19	can	can	AUX
ihlr-16449	825	20	assist	assist	VERB
ihlr-16449	825	21	them	they	PRON
ihlr-16449	825	22	in	in	ADP
ihlr-16449	825	23	identifying	identify	VERB
ihlr-16449	825	24	issues	issue	NOUN
ihlr-16449	825	25	of	of	ADP
ihlr-16449	825	26	concern	concern	NOUN
ihlr-16449	825	27	in	in	ADP
ihlr-16449	825	28	order	order	NOUN
ihlr-16449	825	29	to	to	PART
ihlr-16449	825	30	develop	develop	VERB
ihlr-16449	825	31	an	an	DET
ihlr-16449	825	32	appropriate	appropriate	ADJ
ihlr-16449	825	33	governance	governance	NOUN
ihlr-16449	825	34	compliance	compliance	NOUN
ihlr-16449	825	35	program	program	NOUN
ihlr-16449	825	36	.	.	PUNCT
ihlr-16449	826	1	some	some	PRON
ihlr-16449	826	2	of	of	ADP
ihlr-16449	826	3	the	the	DET
ihlr-16449	826	4	specific	specific	ADJ
ihlr-16449	826	5	suggestions	suggestion	NOUN
ihlr-16449	826	6	that	that	PRON
ihlr-16449	826	7	soxa	soxa	NOUN
ihlr-16449	826	8	lends	lend	VERB
ihlr-16449	826	9	to	to	ADP
ihlr-16449	826	10	non	non	NOUN
ihlr-16449	826	11	profits	profit	NOUN
ihlr-16449	826	12	are	be	AUX
ihlr-16449	826	13	set	set	VERB
ihlr-16449	826	14	forth	forth	ADV
ihlr-16449	826	15	below	below	ADV
ihlr-16449	826	16	.	.	PUNCT
ihlr-16449	827	1	a.	a.	NOUN
ihlr-16449	827	2	expansion	expansion	NOUN
ihlr-16449	827	3	and	and	CCONJ
ihlr-16449	827	4	clarity	clarity	NOUN
ihlr-16449	827	5	of	of	ADP
ihlr-16449	827	6	conflicts	conflict	NOUN
ihlr-16449	827	7	of	of	ADP
ihlr-16449	827	8	interest	interest	NOUN
ihlr-16449	827	9	policies	policy	NOUN
ihlr-16449	827	10	conflicts	conflict	NOUN
ihlr-16449	827	11	of	of	ADP
ihlr-16449	827	12	interest	interest	NOUN
ihlr-16449	827	13	,	,	PUNCT
ihlr-16449	827	14	both	both	PRON
ihlr-16449	827	15	disclosed	disclose	VERB
ihlr-16449	827	16	and	and	CCONJ
ihlr-16449	827	17	undisclosed	undisclosed	ADJ
ihlr-16449	827	18	,	,	PUNCT
ihlr-16449	827	19	were	be	AUX
ihlr-16449	827	20	sources	source	NOUN
ihlr-16449	827	21	of	of	ADP
ihlr-16449	827	22	some	some	PRON
ihlr-16449	827	23	of	of	ADP
ihlr-16449	827	24	the	the	DET
ihlr-16449	827	25	most	most	ADV
ihlr-16449	827	26	serious	serious	ADJ
ihlr-16449	827	27	charges	charge	NOUN
ihlr-16449	827	28	raised	raise	VERB
ihlr-16449	827	29	in	in	ADP
ihlr-16449	827	30	the	the	DET
ihlr-16449	827	31	healthsouth	healthsouth	PROPN
ihlr-16449	827	32	proceedings	proceeding	NOUN
ihlr-16449	827	33	.	.	PUNCT
ihlr-16449	828	1	the	the	DET
ihlr-16449	828	2	irs	irs	PROPN
ihlr-16449	828	3	has	have	AUX
ihlr-16449	828	4	underscored	underscore	VERB
ihlr-16449	828	5	the	the	DET
ihlr-16449	828	6	importance	importance	NOUN
ihlr-16449	828	7	of	of	ADP
ihlr-16449	828	8	this	this	DET
ihlr-16449	828	9	issue	issue	NOUN
ihlr-16449	828	10	for	for	ADP
ihlr-16449	828	11	tax	tax	NOUN
ihlr-16449	828	12	-	-	PUNCT
ihlr-16449	828	13	exempt	exempt	ADJ
ihlr-16449	828	14	organizations	organization	NOUN
ihlr-16449	828	15	since	since	SCONJ
ihlr-16449	828	16	1997	1997	NUM
ihlr-16449	828	17	through	through	ADP
ihlr-16449	828	18	its	its	PRON
ihlr-16449	828	19	imprimatur	imprimatur	NOUN
ihlr-16449	828	20	on	on	ADP
ihlr-16449	828	21	a	a	DET
ihlr-16449	828	22	sample	sample	NOUN
ihlr-16449	828	23	conflicts	conflict	NOUN
ihlr-16449	828	24	of	of	ADP
ihlr-16449	828	25	interest	interest	NOUN
ihlr-16449	828	26	policy	policy	NOUN
ihlr-16449	828	27	for	for	ADP
ihlr-16449	828	28	adoption	adoption	NOUN
ihlr-16449	828	29	by	by	ADP
ihlr-16449	828	30	governing	govern	VERB
ihlr-16449	828	31	boards	board	NOUN
ihlr-16449	828	32	.	.	PUNCT
ihlr-16449	829	1	soxa	soxa	NOUN
ihlr-16449	829	2	focuses	focus	VERB
ihlr-16449	829	3	on	on	ADP
ihlr-16449	829	4	company	company	NOUN
ihlr-16449	829	5	loans	loan	NOUN
ihlr-16449	829	6	to	to	ADP
ihlr-16449	829	7	directors	director	NOUN
ihlr-16449	829	8	or	or	CCONJ
ihlr-16449	829	9	executives	executive	NOUN
ihlr-16449	829	10	of	of	ADP
ihlr-16449	829	11	the	the	DET
ihlr-16449	829	12	company	company	NOUN
ihlr-16449	829	13	.	.	PUNCT
ihlr-16449	830	1	however	however	ADV
ihlr-16449	830	2	,	,	PUNCT
ihlr-16449	830	3	the	the	DET
ihlr-16449	830	4	concerns	concern	NOUN
ihlr-16449	830	5	of	of	ADP
ihlr-16449	830	6	the	the	DET
ihlr-16449	830	7	multiple	multiple	ADJ
ihlr-16449	830	8	"	"	PUNCT
ihlr-16449	830	9	constituency	constituency	NOUN
ihlr-16449	830	10	groups	group	NOUN
ihlr-16449	830	11	"	"	PUNCT
ihlr-16449	830	12	that	that	PRON
ihlr-16449	830	13	oversee	oversee	VERB
ihlr-16449	830	14	,	,	PUNCT
ihlr-16449	830	15	regulate	regulate	VERB
ihlr-16449	830	16	,	,	PUNCT
ihlr-16449	830	17	or	or	CCONJ
ihlr-16449	830	18	otherwise	otherwise	ADV
ihlr-16449	830	19	hold	hold	VERB
ihlr-16449	830	20	a	a	DET
ihlr-16449	830	21	nonprofit	nonprofit	ADJ
ihlr-16449	830	22	organization	organization	NOUN
ihlr-16449	830	23	accountable	accountable	ADJ
ihlr-16449	830	24	demonstrate	demonstrate	VERB
ihlr-16449	830	25	a	a	DET
ihlr-16449	830	26	broader	broad	ADJ
ihlr-16449	830	27	range	range	NOUN
ihlr-16449	830	28	of	of	ADP
ihlr-16449	830	29	potential	potential	ADJ
ihlr-16449	830	30	conflict	conflict	NOUN
ihlr-16449	830	31	partners	partner	NOUN
ihlr-16449	830	32	,	,	PUNCT
ihlr-16449	830	33	partners	partner	NOUN
ihlr-16449	830	34	who	who	PRON
ihlr-16449	830	35	perform	perform	VERB
ihlr-16449	830	36	a	a	DET
ihlr-16449	830	37	subsequent	subsequent	ADJ
ihlr-16449	830	38	level	level	NOUN
ihlr-16449	830	39	of	of	ADP
ihlr-16449	830	40	review	review	NOUN
ihlr-16449	830	41	ensuring	ensure	VERB
ihlr-16449	830	42	that	that	SCONJ
ihlr-16449	830	43	the	the	DET
ihlr-16449	830	44	audit	audit	NOUN
ihlr-16449	830	45	complies	comply	VERB
ihlr-16449	830	46	with	with	ADP
ihlr-16449	830	47	generally	generally	ADV
ihlr-16449	830	48	accepted	accept	VERB
ihlr-16449	830	49	accounting	accounting	NOUN
ihlr-16449	830	50	principles	principle	NOUN
ihlr-16449	830	51	,	,	PUNCT
ihlr-16449	830	52	and	and	CCONJ
ihlr-16449	830	53	other	other	ADJ
ihlr-16449	830	54	partners	partner	NOUN
ihlr-16449	830	55	"	"	PUNCT
ihlr-16449	830	56	who	who	PRON
ihlr-16449	830	57	provide	provide	VERB
ihlr-16449	830	58	more	more	ADJ
ihlr-16449	830	59	than	than	ADP
ihlr-16449	830	60	ten	ten	NUM
ihlr-16449	830	61	hours	hour	NOUN
ihlr-16449	830	62	of	of	ADP
ihlr-16449	830	63	audit	audit	NOUN
ihlr-16449	830	64	,	,	PUNCT
ihlr-16449	830	65	review	review	NOUN
ihlr-16449	830	66	,	,	PUNCT
ihlr-16449	830	67	or	or	CCONJ
ihlr-16449	830	68	attest	attest	NOUN
ihlr-16449	830	69	services	service	NOUN
ihlr-16449	830	70	in	in	ADP
ihlr-16449	830	71	connection	connection	NOUN
ihlr-16449	830	72	with	with	ADP
ihlr-16449	830	73	the	the	DET
ihlr-16449	830	74	annual	annual	ADJ
ihlr-16449	830	75	...	...	PUNCT
ihlr-16449	830	76	financial	financial	ADJ
ihlr-16449	830	77	statements	statement	NOUN
ihlr-16449	830	78	....	....	PUNCT
ihlr-16449	830	79	"	"	PUNCT
ihlr-16449	831	1	i	i	PRON
ihlr-16449	831	2	d.	d.	PROPN
ihlr-16449	831	3	§	§	PROPN
ihlr-16449	831	4	210.2	210.2	NUM
ihlr-16449	831	5	-	-	PUNCT
ihlr-16449	831	6	01(t)(7xii)(c	01(t)(7xii)(c	NUM
ihlr-16449	831	7	)	)	PUNCT
ihlr-16449	831	8	.	.	PUNCT
ihlr-16449	832	1	168	168	NUM
ihlr-16449	832	2	.	.	PUNCT
ihlr-16449	833	1	soxa	soxa	NOUN
ihlr-16449	833	2	§	§	PROPN
ihlr-16449	833	3	206	206	NUM
ihlr-16449	833	4	,	,	PUNCT
ihlr-16449	833	5	15	15	NUM
ihlr-16449	833	6	u.s.c	u.s.c	ADJ
ihlr-16449	833	7	.	.	PUNCT
ihlr-16449	834	1	§	§	PROPN
ihlr-16449	834	2	78j-1(/	78j-1(/	PROPN
ihlr-16449	834	3	)	)	PUNCT
ihlr-16449	834	4	.	.	PUNCT
ihlr-16449	835	1	see	see	VERB
ihlr-16449	835	2	also	also	ADV
ihlr-16449	835	3	u.s	u.s	AUX
ihlr-16449	835	4	.	.	PROPN
ihlr-16449	835	5	strengthening	strengthen	VERB
ihlr-16449	835	6	the	the	DET
ihlr-16449	835	7	commission	commission	NOUN
ihlr-16449	835	8	's	's	PART
ihlr-16449	835	9	requirements	requirement	NOUN
ihlr-16449	835	10	regarding	regard	VERB
ihlr-16449	835	11	auditor	auditor	NOUN
ihlr-16449	835	12	independence	independence	NOUN
ihlr-16449	835	13	,	,	PUNCT
ihlr-16449	835	14	68	68	NUM
ihlr-16449	835	15	fed	feed	VERB
ihlr-16449	835	16	.	.	PUNCT
ihlr-16449	836	1	reg	reg	PROPN
ihlr-16449	836	2	.	.	PUNCT
ihlr-16449	837	1	at	at	ADP
ihlr-16449	837	2	6008	6008	NUM
ihlr-16449	837	3	n.32	n.32	NOUN
ihlr-16449	837	4	.	.	NOUN
ihlr-16449	837	5	persons	person	NOUN
ihlr-16449	837	6	subject	subject	ADJ
ihlr-16449	837	7	to	to	ADP
ihlr-16449	837	8	the	the	DET
ihlr-16449	837	9	conflicts	conflict	NOUN
ihlr-16449	837	10	of	of	ADP
ihlr-16449	837	11	interest	interest	NOUN
ihlr-16449	837	12	provision	provision	NOUN
ihlr-16449	837	13	include	include	VERB
ihlr-16449	837	14	the	the	DET
ihlr-16449	837	15	lead	lead	PROPN
ihlr-16449	837	16	partner	partner	NOUN
ihlr-16449	837	17	,	,	PUNCT
ihlr-16449	837	18	concurring	concur	VERB
ihlr-16449	837	19	partner	partner	NOUN
ihlr-16449	837	20	,	,	PUNCT
ihlr-16449	837	21	and	and	CCONJ
ihlr-16449	837	22	any	any	DET
ihlr-16449	837	23	other	other	ADJ
ihlr-16449	837	24	person	person	NOUN
ihlr-16449	837	25	involved	involve	VERB
ihlr-16449	837	26	in	in	ADP
ihlr-16449	837	27	the	the	DET
ihlr-16449	837	28	audit	audit	NOUN
ihlr-16449	837	29	who	who	PRON
ihlr-16449	837	30	has	have	AUX
ihlr-16449	837	31	provided	provide	VERB
ihlr-16449	837	32	"	"	PUNCT
ihlr-16449	837	33	more	more	ADJ
ihlr-16449	837	34	than	than	ADP
ihlr-16449	837	35	ten	ten	NUM
ihlr-16449	837	36	hours	hour	NOUN
ihlr-16449	837	37	of	of	ADP
ihlr-16449	837	38	service	service	NOUN
ihlr-16449	837	39	during	during	ADP
ihlr-16449	837	40	the	the	DET
ihlr-16449	837	41	audit	audit	NOUN
ihlr-16449	837	42	period	period	NOUN
ihlr-16449	837	43	.	.	PUNCT
ihlr-16449	837	44	"	"	PUNCT
ihlr-16449	838	1	i	i	PRON
ihlr-16449	838	2	d.	d.	VERB
ihlr-16449	838	3	the	the	DET
ihlr-16449	838	4	lead	lead	NOUN
ihlr-16449	838	5	and	and	CCONJ
ihlr-16449	838	6	concurring	concur	VERB
ihlr-16449	838	7	partners	partner	NOUN
ihlr-16449	838	8	of	of	ADP
ihlr-16449	838	9	the	the	DET
ihlr-16449	838	10	auditing	auditing	NOUN
ihlr-16449	838	11	team	team	NOUN
ihlr-16449	838	12	ate	eat	VERB
ihlr-16449	838	13	not	not	PART
ihlr-16449	838	14	subject	subject	ADJ
ihlr-16449	838	15	to	to	ADP
ihlr-16449	838	16	the	the	DET
ihlr-16449	838	17	ten­	ten­	PROPN
ihlr-16449	838	18	hour	hour	NOUN
ihlr-16449	838	19	requirement	requirement	NOUN
ihlr-16449	838	20	;	;	PUNCT
ihlr-16449	838	21	they	they	PRON
ihlr-16449	838	22	are	be	AUX
ihlr-16449	838	23	always	always	ADV
ihlr-16449	838	24	subject	subject	ADJ
ihlr-16449	838	25	to	to	ADP
ihlr-16449	838	26	the	the	DET
ihlr-16449	838	27	conflicts	conflict	NOUN
ihlr-16449	838	28	of	of	ADP
ihlr-16449	838	29	interest	interest	NOUN
ihlr-16449	838	30	provision	provision	NOUN
ihlr-16449	838	31	regardless	regardless	ADV
ihlr-16449	838	32	of	of	ADP
ihlr-16449	838	33	the	the	DET
ihlr-16449	838	34	amount	amount	NOUN
ihlr-16449	838	35	of	of	ADP
ihlr-16449	838	36	time	time	NOUN
ihlr-16449	838	37	spent	spend	VERB
ihlr-16449	838	38	on	on	ADP
ihlr-16449	838	39	the	the	DET
ihlr-16449	838	40	audil	audil	NOUN
ihlr-16449	838	41	i	i	PRON
ihlr-16449	838	42	d.	d.	PROPN
ihlr-16449	838	43	the	the	DET
ihlr-16449	838	44	prohibited	prohibit	VERB
ihlr-16449	838	45	time	time	NOUN
ihlr-16449	838	46	period	period	NOUN
ihlr-16449	838	47	begins	begin	VERB
ihlr-16449	838	48	the	the	DET
ihlr-16449	838	49	day	day	NOUN
ihlr-16449	838	50	after	after	SCONJ
ihlr-16449	838	51	the	the	DET
ihlr-16449	838	52	prior	prior	ADJ
ihlr-16449	838	53	year	year	NOUN
ihlr-16449	838	54	's	's	PART
ihlr-16449	838	55	financial	financial	ADJ
ihlr-16449	838	56	report	report	NOUN
ihlr-16449	838	57	to	to	ADP
ihlr-16449	838	58	the	the	DET
ihlr-16449	838	59	sec	sec	PROPN
ihlr-16449	838	60	was	be	AUX
ihlr-16449	838	61	filed	file	VERB
ihlr-16449	838	62	and	and	CCONJ
ihlr-16449	838	63	ends	end	VERB
ihlr-16449	838	64	when	when	SCONJ
ihlr-16449	838	65	the	the	DET
ihlr-16449	838	66	current	current	ADJ
ihlr-16449	838	67	year	year	NOUN
ihlr-16449	838	68	's	's	PART
ihlr-16449	838	69	report	report	NOUN
ihlr-16449	838	70	is	be	AUX
ihlr-16449	838	71	filed	file	VERB
ihlr-16449	838	72	with	with	ADP
ihlr-16449	838	73	the	the	DET
ihlr-16449	838	74	sec	sec	PROPN
ihlr-16449	838	75	;	;	PUNCT
ihlr-16449	838	76	hence	hence	ADV
ihlr-16449	838	77	,	,	PUNCT
ihlr-16449	838	78	the	the	DET
ihlr-16449	838	79	"	"	PUNCT
ihlr-16449	838	80	one	one	NUM
ihlr-16449	838	81	year	year	NOUN
ihlr-16449	838	82	''	''	PUNCT
ihlr-16449	838	83	time	time	NOUN
ihlr-16449	838	84	period	period	NOUN
ihlr-16449	838	85	could	could	AUX
ihlr-16449	838	86	actually	actually	ADV
ihlr-16449	838	87	be	be	AUX
ihlr-16449	838	88	longer	long	ADJ
ihlr-16449	838	89	.	.	PUNCT
ihlr-16449	839	1	ld	ld	PROPN
ihlr-16449	839	2	.	.	PUNCT
ihlr-16449	840	1	at	at	ADP
ihlr-16449	840	2	6009	6009	NUM
ihlr-16449	840	3	.	.	PUNCT
ihlr-16449	841	1	169	169	NUM
ihlr-16449	841	2	.	.	PUNCT
ihlr-16449	842	1	ld	ld	PROPN
ihlr-16449	842	2	.	.	PUNCT
ihlr-16449	842	3	at6007	at6007	PROPN
ihlr-16449	842	4	.	.	PUNCT
ihlr-16449	843	1	170	170	NUM
ihlr-16449	843	2	.	.	PUNCT
ihlr-16449	844	1	soxa	soxa	NOUN
ihlr-16449	844	2	§	§	PROPN
ihlr-16449	844	3	1107	1107	NUM
ihlr-16449	844	4	,	,	PUNCT
ihlr-16449	844	5	18	18	NUM
ihlr-16449	844	6	u.s.c	u.s.c	NOUN
ihlr-16449	844	7	.	.	PUNCT
ihlr-16449	845	1	§	§	PROPN
ihlr-16449	845	2	1513(e	1513(e	NUM
ihlr-16449	845	3	)	)	PUNCT
ihlr-16449	846	1	;	;	PUNCT
ihlr-16449	846	2	see	see	VERB
ihlr-16449	846	3	also	also	ADV
ihlr-16449	846	4	discussion	discussion	NOUN
ihlr-16449	846	5	infra	infra	NOUN
ihlr-16449	846	6	part	part	NOUN
ihlr-16449	846	7	viit.f	viit.f	NOUN
ihlr-16449	846	8	.	.	PUNCT
ihlr-16449	847	1	2004	2004	NUM
ihlr-16449	847	2	]	]	PUNCT
ihlr-16449	847	3	healthcare	healthcare	NOUN
ihlr-16449	847	4	organizations	organization	NOUN
ihlr-16449	847	5	and	and	CCONJ
ihlr-16449	847	6	the	the	DET
ihlr-16449	847	7	implications	implication	NOUN
ihlr-16449	847	8	of	of	ADP
ihlr-16449	847	9	soxa	soxa	NOUN
ihlr-16449	847	10	207	207	NUM
ihlr-16449	847	11	transactions	transaction	NOUN
ihlr-16449	847	12	.	.	PUNCT
ihlr-16449	848	1	171	171	NUM
ihlr-16449	848	2	the	the	DET
ihlr-16449	848	3	trend	trend	NOUN
ihlr-16449	848	4	in	in	ADP
ihlr-16449	848	5	nonprofit	nonprofit	ADJ
ihlr-16449	848	6	healthcare	healthcare	NOUN
ihlr-16449	848	7	organizations	organization	NOUN
ihlr-16449	848	8	to	to	PART
ihlr-16449	848	9	engage	engage	VERB
ihlr-16449	848	10	in	in	ADP
ihlr-16449	848	11	business	business	NOUN
ihlr-16449	848	12	transactions	transaction	NOUN
ihlr-16449	848	13	and	and	CCONJ
ihlr-16449	848	14	joint	joint	ADJ
ihlr-16449	848	15	ventures	venture	NOUN
ihlr-16449	848	16	with	with	ADP
ihlr-16449	848	17	for	for	ADP
ihlr-16449	848	18	-	-	PUNCT
ihlr-16449	848	19	profit	profit	NOUN
ihlr-16449	848	20	entities	entity	NOUN
ihlr-16449	848	21	prompted	prompt	VERB
ihlr-16449	848	22	the	the	DET
ihlr-16449	848	23	irs	irs	PROPN
ihlr-16449	848	24	to	to	PART
ihlr-16449	848	25	develop	develop	VERB
ihlr-16449	848	26	its	its	PRON
ihlr-16449	848	27	conflicts	conflict	NOUN
ihlr-16449	848	28	of	of	ADP
ihlr-16449	848	29	interest	interest	NOUN
ihlr-16449	848	30	policy	policy	NOUN
ihlr-16449	848	31	.172	.172	NUM
ihlr-16449	849	1	the	the	DET
ihlr-16449	849	2	challenge	challenge	NOUN
ihlr-16449	849	3	for	for	ADP
ihlr-16449	849	4	governing	govern	VERB
ihlr-16449	849	5	boards	board	NOUN
ihlr-16449	849	6	now	now	ADV
ihlr-16449	849	7	is	be	AUX
ihlr-16449	849	8	to	to	PART
ihlr-16449	849	9	extend	extend	VERB
ihlr-16449	849	10	their	their	PRON
ihlr-16449	849	11	conceptual	conceptual	ADJ
ihlr-16449	849	12	understanding	understanding	NOUN
ihlr-16449	849	13	of	of	ADP
ihlr-16449	849	14	a	a	DET
ihlr-16449	849	15	"	"	PUNCT
ihlr-16449	849	16	conflict	conflict	NOUN
ihlr-16449	849	17	"	"	PUNCT
ihlr-16449	849	18	beyond	beyond	ADP
ihlr-16449	849	19	the	the	DET
ihlr-16449	849	20	realm	realm	NOUN
ihlr-16449	849	21	of	of	ADP
ihlr-16449	849	22	such	such	ADJ
ihlr-16449	849	23	financial	financial	ADJ
ihlr-16449	849	24	transactions	transaction	NOUN
ihlr-16449	849	25	.	.	PUNCT
ihlr-16449	850	1	for	for	ADP
ihlr-16449	850	2	instance	instance	NOUN
ihlr-16449	850	3	,	,	PUNCT
ihlr-16449	850	4	a	a	DET
ihlr-16449	850	5	board	board	NOUN
ihlr-16449	850	6	member	member	NOUN
ihlr-16449	850	7	or	or	CCONJ
ihlr-16449	850	8	senior	senior	ADJ
ihlr-16449	850	9	manager	manager	NOUN
ihlr-16449	850	10	may	may	AUX
ihlr-16449	850	11	present	present	VERB
ihlr-16449	850	12	a	a	DET
ihlr-16449	850	13	conflict	conflict	NOUN
ihlr-16449	850	14	for	for	ADP
ihlr-16449	850	15	the	the	DET
ihlr-16449	850	16	organization	organization	NOUN
ihlr-16449	850	17	in	in	ADP
ihlr-16449	850	18	meeting	meet	VERB
ihlr-16449	850	19	its	its	PRON
ihlr-16449	850	20	community	community	NOUN
ihlr-16449	850	21	benefit	benefit	NOUN
ihlr-16449	850	22	obligations	obligation	NOUN
ihlr-16449	850	23	,	,	PUNCT
ihlr-16449	850	24	or	or	CCONJ
ihlr-16449	850	25	in	in	ADP
ihlr-16449	850	26	satisfying	satisfy	VERB
ihlr-16449	850	27	a	a	DET
ihlr-16449	850	28	credentialing	credentialing	NOUN
ihlr-16449	850	29	standard	standard	NOUN
ihlr-16449	850	30	for	for	ADP
ihlr-16449	850	31	a	a	DET
ihlr-16449	850	32	healthcare	healthcare	NOUN
ihlr-16449	850	33	professional	professional	NOUN
ihlr-16449	850	34	.	.	PUNCT
ihlr-16449	851	1	a	a	DET
ihlr-16449	851	2	conflicts	conflict	NOUN
ihlr-16449	851	3	of	of	ADP
ihlr-16449	851	4	interest	interest	NOUN
ihlr-16449	851	5	policy	policy	NOUN
ihlr-16449	851	6	must	must	AUX
ihlr-16449	851	7	define	define	VERB
ihlr-16449	851	8	the	the	DET
ihlr-16449	851	9	"	"	PUNCT
ihlr-16449	851	10	interests	interest	NOUN
ihlr-16449	851	11	"	"	PUNCT
ihlr-16449	851	12	of	of	ADP
ihlr-16449	851	13	the	the	DET
ihlr-16449	851	14	organization	organization	NOUN
ihlr-16449	851	15	in	in	ADP
ihlr-16449	851	16	sufficiently	sufficiently	ADV
ihlr-16449	851	17	broad	broad	ADJ
ihlr-16449	851	18	terms	term	NOUN
ihlr-16449	851	19	so	so	SCONJ
ihlr-16449	851	20	that	that	SCONJ
ihlr-16449	851	21	full	full	ADJ
ihlr-16449	851	22	disclo­	disclo­	PUNCT
ihlr-16449	851	23	sures	sure	NOUN
ihlr-16449	851	24	from	from	ADP
ihlr-16449	851	25	decision	decision	NOUN
ihlr-16449	851	26	makers	maker	NOUN
ihlr-16449	851	27	can	can	AUX
ihlr-16449	851	28	be	be	AUX
ihlr-16449	851	29	secured	secure	VERB
ihlr-16449	851	30	.	.	PUNCT
ihlr-16449	852	1	this	this	PRON
ihlr-16449	852	2	will	will	AUX
ihlr-16449	852	3	also	also	ADV
ihlr-16449	852	4	help	help	VERB
ihlr-16449	852	5	educate	educate	VERB
ihlr-16449	852	6	the	the	DET
ihlr-16449	852	7	governing	govern	VERB
ihlr-16449	852	8	board	board	NOUN
ihlr-16449	852	9	on	on	ADP
ihlr-16449	852	10	its	its	PRON
ihlr-16449	852	11	expanding	expand	VERB
ihlr-16449	852	12	responsibility	responsibility	NOUN
ihlr-16449	852	13	for	for	ADP
ihlr-16449	852	14	proper	proper	ADJ
ihlr-16449	852	15	"	"	PUNCT
ihlr-16449	852	16	corporate	corporate	ADJ
ihlr-16449	852	17	gover­	gover­	NOUN
ihlr-16449	852	18	nance	nance	NOUN
ihlr-16449	852	19	.	.	PUNCT
ihlr-16449	852	20	"	"	PUNCT
ihlr-16449	853	1	b.	b.	PROPN
ihlr-16449	853	2	policies	policy	NOUN
ihlr-16449	853	3	for	for	ADP
ihlr-16449	853	4	board	board	NOUN
ihlr-16449	853	5	audit	audit	NOUN
ihlr-16449	853	6	committees	committee	NOUN
ihlr-16449	853	7	soxa	soxa	NOUN
ihlr-16449	853	8	contains	contain	VERB
ihlr-16449	853	9	several	several	ADJ
ihlr-16449	853	10	provisions	provision	NOUN
ihlr-16449	853	11	directed	direct	VERB
ihlr-16449	853	12	at	at	ADP
ihlr-16449	853	13	"	"	PUNCT
ihlr-16449	853	14	independence	independence	NOUN
ihlr-16449	853	15	"	"	PUNCT
ihlr-16449	853	16	in	in	ADP
ihlr-16449	853	17	the	the	DET
ihlr-16449	853	18	audit	audit	NOUN
ihlr-16449	853	19	process	process	NOUN
ihlr-16449	853	20	.	.	PUNCT
ihlr-16449	854	1	this	this	PRON
ihlr-16449	854	2	was	be	AUX
ihlr-16449	854	3	certainly	certainly	ADV
ihlr-16449	854	4	an	an	DET
ihlr-16449	854	5	issue	issue	NOUN
ihlr-16449	854	6	in	in	ADP
ihlr-16449	854	7	the	the	DET
ihlr-16449	854	8	enron	enron	PROPN
ihlr-16449	854	9	and	and	CCONJ
ihlr-16449	854	10	worldcom	worldcom	PROPN
ihlr-16449	854	11	set­	set­	PROPN
ihlr-16449	854	12	tings.173	tings.173	PROPN
ihlr-16449	854	13	an	an	DET
ihlr-16449	854	14	internal	internal	ADJ
ihlr-16449	854	15	target	target	NOUN
ihlr-16449	854	16	for	for	ADP
ihlr-16449	854	17	this	this	DET
ihlr-16449	854	18	concern	concern	NOUN
ihlr-16449	854	19	in	in	ADP
ihlr-16449	854	20	soxa	soxa	NOUN
ihlr-16449	854	21	is	be	AUX
ihlr-16449	854	22	a	a	DET
ihlr-16449	854	23	company	company	NOUN
ihlr-16449	854	24	's	's	PART
ihlr-16449	854	25	audit	audit	NOUN
ihlr-16449	854	26	committee	committee	NOUN
ihlr-16449	854	27	.	.	PUNCT
ihlr-16449	855	1	soxa	soxa	NOUN
ihlr-16449	855	2	requires	require	VERB
ihlr-16449	855	3	that	that	SCONJ
ihlr-16449	855	4	the	the	DET
ihlr-16449	855	5	audit	audit	NOUN
ihlr-16449	855	6	committee	committee	NOUN
ihlr-16449	855	7	members	member	NOUN
ihlr-16449	855	8	be	be	AUX
ihlr-16449	855	9	independent	independent	ADJ
ihlr-16449	855	10	of	of	ADP
ihlr-16449	855	11	management	management	NOUN
ihlr-16449	855	12	and	and	CCONJ
ihlr-16449	855	13	a	a	DET
ihlr-16449	855	14	compensation	compensation	NOUN
ihlr-16449	855	15	relationship	relationship	NOUN
ihlr-16449	855	16	(	(	PUNCT
ihlr-16449	855	17	e.g.	e.g.	ADV
ihlr-16449	855	18	,	,	PUNCT
ihlr-16449	855	19	as	as	ADP
ihlr-16449	855	20	a	a	DET
ihlr-16449	855	21	consultant	consultant	NOUN
ihlr-16449	855	22	)	)	PUNCT
ihlr-16449	855	23	with	with	ADP
ihlr-16449	855	24	the	the	DET
ihlr-16449	855	25	company	company	NOUN
ihlr-16449	855	26	.	.	PUNCT
ihlr-16449	856	1	soxa	soxa	NOUN
ihlr-16449	856	2	also	also	ADV
ihlr-16449	856	3	raises	raise	VERB
ihlr-16449	856	4	the	the	DET
ihlr-16449	856	5	issue	issue	NOUN
ihlr-16449	856	6	of	of	ADP
ihlr-16449	856	7	competence	competence	NOUN
ihlr-16449	856	8	by	by	ADP
ihlr-16449	856	9	implying	imply	VERB
ihlr-16449	856	10	that	that	SCONJ
ihlr-16449	856	11	a	a	DET
ihlr-16449	856	12	financial	financial	ADJ
ihlr-16449	856	13	expert	expert	NOUN
ihlr-16449	856	14	serves	serve	VERB
ihlr-16449	856	15	on	on	ADP
ihlr-16449	856	16	the	the	DET
ihlr-16449	856	17	audit	audit	NOUN
ihlr-16449	856	18	committee	committee	NOUN
ihlr-16449	856	19	.	.	PUNCT
ihlr-16449	857	1	soxa	soxa	NOUN
ihlr-16449	857	2	squarely	squarely	ADV
ihlr-16449	857	3	addresses	address	VERB
ihlr-16449	857	4	the	the	DET
ihlr-16449	857	5	importance	importance	NOUN
ihlr-16449	857	6	of	of	ADP
ihlr-16449	857	7	an	an	DET
ihlr-16449	857	8	independent	independent	ADJ
ihlr-16449	857	9	audit	audit	NOUN
ihlr-16449	857	10	committee	committee	NOUN
ihlr-16449	857	11	and	and	CCONJ
ihlr-16449	857	12	the	the	DET
ihlr-16449	857	13	role	role	NOUN
ihlr-16449	857	14	it	it	PRON
ihlr-16449	857	15	performs	perform	VERB
ihlr-16449	857	16	.	.	PUNCT
ihlr-16449	858	1	while	while	SCONJ
ihlr-16449	858	2	it	it	PRON
ihlr-16449	858	3	may	may	AUX
ihlr-16449	858	4	concentrate	concentrate	VERB
ihlr-16449	858	5	on	on	ADP
ihlr-16449	858	6	the	the	DET
ihlr-16449	858	7	com­	com­	NOUN
ihlr-16449	858	8	pleteness	pleteness	NOUN
ihlr-16449	858	9	and	and	CCONJ
ihlr-16449	858	10	accuracy	accuracy	NOUN
ihlr-16449	858	11	of	of	ADP
ihlr-16449	858	12	financial	financial	ADJ
ihlr-16449	858	13	statements	statement	NOUN
ihlr-16449	858	14	,	,	PUNCT
ihlr-16449	858	15	an	an	DET
ihlr-16449	858	16	audit	audit	NOUN
ihlr-16449	858	17	committee	committee	NOUN
ihlr-16449	858	18	for	for	ADP
ihlr-16449	858	19	a	a	DET
ihlr-16449	858	20	non­	non­	NOUN
ihlr-16449	858	21	profit	profit	NOUN
ihlr-16449	858	22	healthcare	healthcare	PROPN
ihlr-16449	858	23	organization	organization	PROPN
ihlr-16449	858	24	is	be	AUX
ihlr-16449	858	25	faced	face	VERB
ihlr-16449	858	26	with	with	ADP
ihlr-16449	858	27	many	many	ADJ
ihlr-16449	858	28	other	other	ADJ
ihlr-16449	858	29	areas	area	NOUN
ihlr-16449	858	30	of	of	ADP
ihlr-16449	858	31	inquiry	inquiry	NOUN
ihlr-16449	858	32	and	and	CCONJ
ihlr-16449	858	33	oversight	oversight	NOUN
ihlr-16449	858	34	.	.	PUNCT
ihlr-16449	859	1	examples	example	NOUN
ihlr-16449	859	2	of	of	ADP
ihlr-16449	859	3	unique	unique	ADJ
ihlr-16449	859	4	concerns	concern	NOUN
ihlr-16449	859	5	for	for	ADP
ihlr-16449	859	6	the	the	DET
ihlr-16449	859	7	nonprofit	nonprofit	NOUN
ihlr-16449	859	8	's	's	PART
ihlr-16449	859	9	governing	govern	VERB
ihlr-16449	859	10	board	board	NOUN
ihlr-16449	859	11	are	be	AUX
ihlr-16449	859	12	loss	loss	NOUN
ihlr-16449	859	13	of	of	ADP
ihlr-16449	859	14	tax	tax	NOUN
ihlr-16449	859	15	-	-	PUNCT
ihlr-16449	859	16	exempt	exempt	ADJ
ihlr-16449	859	17	status	status	NOUN
ihlr-16449	859	18	and	and	CCONJ
ihlr-16449	859	19	imposition	imposition	NOUN
ihlr-16449	859	20	of	of	ADP
ihlr-16449	859	21	intermediate	intermediate	ADJ
ihlr-16449	859	22	sanctions	sanction	NOUN
ihlr-16449	859	23	.	.	PUNCT
ihlr-16449	860	1	severe	severe	ADJ
ihlr-16449	860	2	penalties	penalty	NOUN
ihlr-16449	860	3	for	for	ADP
ihlr-16449	860	4	noncompliance	noncompliance	NOUN
ihlr-16449	860	5	in	in	ADP
ihlr-16449	860	6	the	the	DET
ihlr-16449	860	7	billing	billing	NOUN
ihlr-16449	860	8	,	,	PUNCT
ihlr-16449	860	9	accreditation	accreditation	NOUN
ihlr-16449	860	10	,	,	PUNCT
ihlr-16449	860	11	or	or	CCONJ
ihlr-16449	860	12	medicare	medicare	PROPN
ihlr-16449	860	13	and	and	CCONJ
ihlr-16449	860	14	medicaid	medicaid	PROPN
ihlr-16449	860	15	certification	certification	NOUN
ihlr-16449	860	16	areas	area	NOUN
ihlr-16449	860	17	of	of	ADP
ihlr-16449	860	18	operation	operation	NOUN
ihlr-16449	860	19	reflect	reflect	VERB
ihlr-16449	860	20	unique	unique	ADJ
ihlr-16449	860	21	con­	con­	NOUN
ihlr-16449	860	22	cerns	cern	NOUN
ihlr-16449	860	23	for	for	ADP
ihlr-16449	860	24	the	the	DET
ihlr-16449	860	25	committee	committee	NOUN
ihlr-16449	860	26	arising	arise	VERB
ihlr-16449	860	27	out	out	ADP
ihlr-16449	860	28	of	of	ADP
ihlr-16449	860	29	the	the	DET
ihlr-16449	860	30	healthcare	healthcare	NOUN
ihlr-16449	860	31	field	field	NOUN
ihlr-16449	860	32	.	.	PUNCT
ihlr-16449	861	1	training	training	NOUN
ihlr-16449	861	2	in	in	ADP
ihlr-16449	861	3	finan­	finan­	NOUN
ihlr-16449	861	4	cialliteracy	cialliteracy	NOUN
ihlr-16449	861	5	as	as	ADV
ihlr-16449	861	6	well	well	ADV
ihlr-16449	861	7	as	as	ADP
ihlr-16449	861	8	corporate	corporate	ADJ
ihlr-16449	861	9	compliance	compliance	NOUN
ihlr-16449	861	10	will	will	AUX
ihlr-16449	861	11	lead	lead	VERB
ihlr-16449	861	12	to	to	ADP
ihlr-16449	861	13	increased	increase	VERB
ihlr-16449	861	14	recruitment	recruitment	NOUN
ihlr-16449	861	15	burdens	burden	NOUN
ihlr-16449	861	16	for	for	ADP
ihlr-16449	861	17	the	the	DET
ihlr-16449	861	18	nonprofit	nonprofit	ADJ
ihlr-16449	861	19	organizations	organization	NOUN
ihlr-16449	861	20	seeking	seek	VERB
ihlr-16449	861	21	broad	broad	ADJ
ihlr-16449	861	22	community	community	NOUN
ihlr-16449	861	23	representa­	representa­	PART
ihlr-16449	861	24	tion	tion	NOUN
ihlr-16449	861	25	on	on	ADP
ihlr-16449	861	26	its	its	PRON
ihlr-16449	861	27	governing	govern	VERB
ihlr-16449	861	28	board	board	NOUN
ihlr-16449	861	29	.	.	PUNCT
ihlr-16449	862	1	174	174	NUM
ihlr-16449	862	2	these	these	DET
ihlr-16449	862	3	considerations	consideration	NOUN
ihlr-16449	862	4	will	will	AUX
ihlr-16449	862	5	soon	soon	ADV
ihlr-16449	862	6	become	become	VERB
ihlr-16449	862	7	the	the	DET
ihlr-16449	862	8	"	"	PUNCT
ihlr-16449	862	9	best	good	ADJ
ihlr-16449	862	10	practices	practice	NOUN
ihlr-16449	862	11	"	"	PUNCT
ihlr-16449	862	12	and	and	CCONJ
ihlr-16449	862	13	then	then	ADV
ihlr-16449	862	14	the	the	DET
ihlr-16449	862	15	"	"	PUNCT
ihlr-16449	862	16	standard	standard	NOUN
ihlr-16449	862	17	of	of	ADP
ihlr-16449	862	18	care	care	NOUN
ihlr-16449	862	19	"	"	PUNCT
ihlr-16449	862	20	for	for	ADP
ihlr-16449	862	21	finance	finance	NOUN
ihlr-16449	862	22	and	and	CCONJ
ihlr-16449	862	23	audit	audit	NOUN
ihlr-16449	862	24	com­	com­	NOUN
ihlr-16449	862	25	mittees	mittee	NOUN
ihlr-16449	862	26	.	.	PUNCT
ihlr-16449	863	1	accordingly	accordingly	ADV
ihlr-16449	863	2	,	,	PUNCT
ihlr-16449	863	3	nonprofit	nonprofit	ADJ
ihlr-16449	863	4	healthcare	healthcare	NOUN
ihlr-16449	863	5	organizations	organization	NOUN
ihlr-16449	863	6	will	will	AUX
ihlr-16449	863	7	need	need	VERB
ihlr-16449	863	8	to	to	PART
ihlr-16449	863	9	begin	begin	VERB
ihlr-16449	863	10	developing	develop	VERB
ihlr-16449	863	11	policies	policy	NOUN
ihlr-16449	863	12	so	so	SCONJ
ihlr-16449	863	13	that	that	SCONJ
ihlr-16449	863	14	their	their	PRON
ihlr-16449	863	15	committees	committee	NOUN
ihlr-16449	863	16	meet	meet	VERB
ihlr-16449	863	17	these	these	DET
ihlr-16449	863	18	expectations	expectation	NOUN
ihlr-16449	863	19	.	.	PUNCT
ihlr-16449	864	1	171	171	X
ihlr-16449	864	2	.	.	PUNCT
ihlr-16449	864	3	see	see	VERB
ihlr-16449	864	4	boardsource	boardsource	NOUN
ihlr-16449	864	5	&	&	CCONJ
ihlr-16449	864	6	independent	independent	ADJ
ihlr-16449	864	7	sector	sector	NOUN
ihlr-16449	864	8	,	,	PUNCT
ihlr-16449	864	9	new	new	ADJ
ihlr-16449	864	10	report	report	NOUN
ihlr-16449	864	11	offers	offer	VERB
ihlr-16449	864	12	nonprofits	nonprofit	NOUN
ihlr-16449	864	13	guidance	guidance	NOUN
ihlr-16449	864	14	on	on	ADP
ihlr-16449	864	15	the	the	DET
ihlr-16449	864	16	sarbanes	sarbanes	PROPN
ihlr-16449	864	17	-	-	PUNCT
ihlr-16449	864	18	oxley	oxley	ADJ
ihlr-16449	864	19	act	act	NOUN
ihlr-16449	864	20	(	(	PUNCT
ihlr-16449	864	21	oct	oct	PROPN
ihlr-16449	864	22	.	.	PROPN
ihlr-16449	864	23	10	10	NUM
ihlr-16449	864	24	,	,	PUNCT
ihlr-16449	864	25	2003	2003	NUM
ihlr-16449	864	26	)	)	PUNCT
ihlr-16449	864	27	,	,	PUNCT
ihlr-16449	864	28	at	at	ADP
ihlr-16449	864	29	http://www.independentsector.org/media/	http://www.independentsector.org/media/	X
ihlr-16449	864	30	sarbanesoxleypr.html	sarbanesoxleypr.html	PROPN
ihlr-16449	864	31	.	.	PUNCT
ihlr-16449	865	1	172	172	NUM
ihlr-16449	865	2	.	.	PUNCT
ihlr-16449	866	1	see	see	PROPN
ihlr-16449	866	2	brauer	brauer	PROPN
ihlr-16449	866	3	&	&	CCONJ
ihlr-16449	866	4	kaiser	kaiser	PROPN
ihlr-16449	866	5	,	,	PUNCT
ihlr-16449	866	6	supra	supra	PROPN
ihlr-16449	866	7	note	note	PROPN
ihlr-16449	866	8	80	80	NUM
ihlr-16449	866	9	.	.	PUNCT
ihlr-16449	867	1	173	173	NUM
ihlr-16449	867	2	.	.	PUNCT
ihlr-16449	868	1	see	see	VERB
ihlr-16449	868	2	michael	michael	PROPN
ihlr-16449	868	3	w.	w.	PROPN
ihlr-16449	868	4	peregrine	peregrine	PROPN
ihlr-16449	868	5	et	et	PROPN
ihlr-16449	868	6	al	al	PROPN
ihlr-16449	868	7	.	.	PROPN
ihlr-16449	868	8	,	,	PUNCT
ihlr-16449	868	9	the	the	DET
ihlr-16449	868	10	new	new	ADJ
ihlr-16449	868	11	"	"	PUNCT
ihlr-16449	868	12	corporate	corporate	ADJ
ihlr-16449	868	13	responsibility	responsibility	NOUN
ihlr-16449	868	14	"	"	PUNCT
ihlr-16449	868	15	law	law	NOUN
ihlr-16449	868	16	:	:	PUNCT
ihlr-16449	868	17	how	how	SCONJ
ihlr-16449	868	18	it	it	PRON
ihlr-16449	868	19	affects	affect	VERB
ihlr-16449	868	20	health	health	NOUN
ihlr-16449	868	21	care	care	NOUN
ihlr-16449	868	22	,	,	PUNCT
ihlr-16449	868	23	11	11	NUM
ihlr-16449	868	24	health	health	PROPN
ihlr-16449	868	25	l.	l.	PROPN
ihlr-16449	868	26	rep	rep	PROPN
ihlr-16449	868	27	.	.	PROPN
ihlr-16449	868	28	(	(	PUNCT
ihlr-16449	868	29	bna	bna	PROPN
ihlr-16449	868	30	)	)	PUNCT
ihlr-16449	868	31	1231	1231	NUM
ihlr-16449	868	32	(	(	PUNCT
ihlr-16449	868	33	aug	aug	PROPN
ihlr-16449	868	34	.	.	PROPN
ihlr-16449	868	35	22	22	NUM
ihlr-16449	868	36	,	,	PUNCT
ihlr-16449	868	37	2002	2002	NUM
ihlr-16449	868	38	)	)	PUNCT
ihlr-16449	868	39	.	.	PUNCT
ihlr-16449	869	1	174	174	NUM
ihlr-16449	869	2	.	.	PUNCT
ihlr-16449	870	1	see	see	VERB
ihlr-16449	870	2	boardsource	boardsource	NOUN
ihlr-16449	870	3	&	&	CCONJ
ihlr-16449	870	4	independent	independent	ADJ
ihlr-16449	870	5	sector	sector	NOUN
ihlr-16449	870	6	,	,	PUNCT
ihlr-16449	870	7	supra	supra	PROPN
ihlr-16449	870	8	note	note	NOUN
ihlr-16449	870	9	171	171	NUM
ihlr-16449	870	10	.	.	PUNCT
ihlr-16449	871	1	208	208	NUM
ihlr-16449	871	2	indiana	indiana	PROPN
ihlr-16449	871	3	health	health	NOUN
ihlr-16449	871	4	law	law	NOUN
ihlr-16449	871	5	review	review	NOUN
ihlr-16449	871	6	[	[	X
ihlr-16449	871	7	vol	vol	NOUN
ihlr-16449	871	8	.	.	PUNCT
ihlr-16449	872	1	1:175	1:175	NUM
ihlr-16449	872	2	c.	c.	NOUN
ihlr-16449	872	3	evaluation	evaluation	NOUN
ihlr-16449	872	4	and	and	CCONJ
ihlr-16449	872	5	use	use	NOUN
ihlr-16449	872	6	of	of	ADP
ihlr-16449	872	7	independent	independent	ADJ
ihlr-16449	872	8	auditors	auditor	NOUN
ihlr-16449	872	9	the	the	DET
ihlr-16449	872	10	independence	independence	NOUN
ihlr-16449	872	11	of	of	ADP
ihlr-16449	872	12	the	the	DET
ihlr-16449	872	13	outside	outside	ADJ
ihlr-16449	872	14	auditor	auditor	NOUN
ihlr-16449	872	15	was	be	AUX
ihlr-16449	872	16	an	an	DET
ihlr-16449	872	17	inevitable	inevitable	ADJ
ihlr-16449	872	18	target	target	NOUN
ihlr-16449	872	19	of	of	ADP
ihlr-16449	872	20	concern	concern	NOUN
ihlr-16449	872	21	for	for	ADP
ihlr-16449	872	22	soxa	soxa	NOUN
ihlr-16449	872	23	.	.	PUNCT
ihlr-16449	873	1	several	several	ADJ
ihlr-16449	873	2	of	of	ADP
ihlr-16449	873	3	the	the	DET
ihlr-16449	873	4	corporate	corporate	ADJ
ihlr-16449	873	5	scandals	scandal	NOUN
ihlr-16449	873	6	leading	lead	VERB
ihlr-16449	873	7	up	up	ADP
ihlr-16449	873	8	to	to	ADP
ihlr-16449	873	9	the	the	DET
ihlr-16449	873	10	passage	passage	NOUN
ihlr-16449	873	11	of	of	ADP
ihlr-16449	873	12	soxa	soxa	NOUN
ihlr-16449	873	13	involved	involve	VERB
ihlr-16449	873	14	serious	serious	ADJ
ihlr-16449	873	15	questions	question	NOUN
ihlr-16449	873	16	of	of	ADP
ihlr-16449	873	17	independence	independence	NOUN
ihlr-16449	873	18	.	.	PUNCT
ihlr-16449	874	1	this	this	PRON
ihlr-16449	874	2	has	have	AUX
ihlr-16449	874	3	been	be	AUX
ihlr-16449	874	4	a	a	DET
ihlr-16449	874	5	growing	grow	VERB
ihlr-16449	874	6	concern	concern	NOUN
ihlr-16449	874	7	in	in	ADP
ihlr-16449	874	8	recent	recent	ADJ
ihlr-16449	874	9	years	year	NOUN
ihlr-16449	874	10	as	as	SCONJ
ihlr-16449	874	11	accounting	accounting	NOUN
ihlr-16449	874	12	fmns	fmn	NOUN
ihlr-16449	874	13	developed	develop	VERB
ihlr-16449	874	14	a	a	DET
ihlr-16449	874	15	variety	variety	NOUN
ihlr-16449	874	16	of	of	ADP
ihlr-16449	874	17	consulting	consulting	NOUN
ihlr-16449	874	18	services	service	NOUN
ihlr-16449	874	19	to	to	PART
ihlr-16449	874	20	be	be	AUX
ihlr-16449	874	21	"	"	PUNCT
ihlr-16449	874	22	cross	cross	ADJ
ihlr-16449	874	23	-	-	ADJ
ihlr-16449	874	24	marketed	marketed	ADJ
ihlr-16449	874	25	"	"	PUNCT
ihlr-16449	874	26	to	to	ADP
ihlr-16449	874	27	their	their	PRON
ihlr-16449	874	28	audit	audit	NOUN
ihlr-16449	874	29	clients	client	NOUN
ihlr-16449	874	30	.	.	PUNCT
ihlr-16449	875	1	soxa	soxa	NOUN
ihlr-16449	875	2	responded	respond	VERB
ihlr-16449	875	3	to	to	ADP
ihlr-16449	875	4	these	these	DET
ihlr-16449	875	5	developments	development	NOUN
ihlr-16449	875	6	in	in	ADP
ihlr-16449	875	7	two	two	NUM
ihlr-16449	875	8	primary	primary	ADJ
ihlr-16449	875	9	ways	way	NOUN
ihlr-16449	875	10	that	that	PRON
ihlr-16449	875	11	have	have	VERB
ihlr-16449	875	12	implications	implication	NOUN
ihlr-16449	875	13	for	for	ADP
ihlr-16449	875	14	nonprofit	nonprofit	ADJ
ihlr-16449	875	15	healthcare	healthcare	NOUN
ihlr-16449	875	16	organizations	organization	NOUN
ihlr-16449	875	17	.	.	PUNCT
ihlr-16449	876	1	the	the	DET
ihlr-16449	876	2	first	first	ADJ
ihlr-16449	876	3	is	be	AUX
ihlr-16449	876	4	the	the	DET
ihlr-16449	876	5	rotation	rotation	NOUN
ihlr-16449	876	6	of	of	ADP
ihlr-16449	876	7	the	the	DET
ihlr-16449	876	8	audit	audit	NOUN
ihlr-16449	876	9	firm	firm	NOUN
ihlr-16449	876	10	's	's	PART
ihlr-16449	876	11	lead	lead	NOUN
ihlr-16449	876	12	and	and	CCONJ
ihlr-16449	876	13	reviewing	review	VERB
ihlr-16449	876	14	partner	partner	NOUN
ihlr-16449	876	15	(	(	PUNCT
ihlr-16449	876	16	or	or	CCONJ
ihlr-16449	876	17	the	the	DET
ihlr-16449	876	18	rotation	rotation	NOUN
ihlr-16449	876	19	of	of	ADP
ihlr-16449	876	20	the	the	DET
ihlr-16449	876	21	audit	audit	NOUN
ihlr-16449	876	22	firm	firm	NOUN
ihlr-16449	876	23	itself	itself	PRON
ihlr-16449	876	24	)	)	PUNCT
ihlr-16449	876	25	every	every	DET
ihlr-16449	876	26	five	five	NUM
ihlr-16449	876	27	years	year	NOUN
ihlr-16449	876	28	.	.	PUNCT
ihlr-16449	877	1	the	the	DET
ihlr-16449	877	2	second	second	NOUN
ihlr-16449	877	3	is	be	AUX
ihlr-16449	877	4	a	a	DET
ihlr-16449	877	5	prohibition	prohibition	NOUN
ihlr-16449	877	6	of	of	ADP
ihlr-16449	877	7	the	the	DET
ihlr-16449	877	8	audit	audit	NOUN
ihlr-16449	877	9	firm	firm	NOUN
ihlr-16449	877	10	from	from	ADP
ihlr-16449	877	11	providing	provide	VERB
ihlr-16449	877	12	a	a	DET
ihlr-16449	877	13	variety	variety	NOUN
ihlr-16449	877	14	of	of	ADP
ihlr-16449	877	15	non	non	ADJ
ihlr-16449	877	16	-	-	ADJ
ihlr-16449	877	17	audit	audit	ADJ
ihlr-16449	877	18	services	service	NOUN
ihlr-16449	877	19	.	.	PUNCT
ihlr-16449	878	1	due	due	ADP
ihlr-16449	878	2	to	to	ADP
ihlr-16449	878	3	the	the	DET
ihlr-16449	878	4	limited	limited	ADJ
ihlr-16449	878	5	number	number	NOUN
ihlr-16449	878	6	of	of	ADP
ihlr-16449	878	7	accounting	accounting	NOUN
ihlr-16449	878	8	fums	fum	NOUN
ihlr-16449	878	9	with	with	ADP
ihlr-16449	878	10	expertise	expertise	NOUN
ihlr-16449	878	11	in	in	ADP
ihlr-16449	878	12	the	the	DET
ihlr-16449	878	13	essential	essential	ADJ
ihlr-16449	878	14	financial	financial	ADJ
ihlr-16449	878	15	features	feature	NOUN
ihlr-16449	878	16	of	of	ADP
ihlr-16449	878	17	reimbursement	reimbursement	NOUN
ihlr-16449	878	18	for	for	ADP
ihlr-16449	878	19	healthcare	healthcare	NOUN
ihlr-16449	878	20	services	service	NOUN
ihlr-16449	878	21	as	as	ADV
ihlr-16449	878	22	well	well	ADV
ihlr-16449	878	23	as	as	ADP
ihlr-16449	878	24	accounting	accounting	NOUN
ihlr-16449	878	25	practices	practice	NOUN
ihlr-16449	878	26	for	for	ADP
ihlr-16449	878	27	tax	tax	NOUN
ihlr-16449	878	28	-	-	PUNCT
ihlr-16449	878	29	exempt	exempt	ADJ
ihlr-16449	878	30	entities	entity	NOUN
ihlr-16449	878	31	,	,	PUNCT
ihlr-16449	878	32	the	the	DET
ihlr-16449	878	33	utilization	utilization	NOUN
ihlr-16449	878	34	of	of	ADP
ihlr-16449	878	35	independent	independent	ADJ
ihlr-16449	878	36	auditors	auditor	NOUN
ihlr-16449	878	37	may	may	AUX
ihlr-16449	878	38	present	present	VERB
ihlr-16449	878	39	special	special	ADJ
ihlr-16449	878	40	problems	problem	NOUN
ihlr-16449	878	41	for	for	ADP
ihlr-16449	878	42	nonprofit	nonprofit	ADJ
ihlr-16449	878	43	healthcare	healthcare	NOUN
ihlr-16449	878	44	organizations	organization	NOUN
ihlr-16449	878	45	.	.	PUNCT
ihlr-16449	879	1	using	use	VERB
ihlr-16449	879	2	other	other	ADJ
ihlr-16449	879	3	organizations	organization	NOUN
ihlr-16449	879	4	for	for	ADP
ihlr-16449	879	5	consulting	consulting	NOUN
ihlr-16449	879	6	will	will	AUX
ihlr-16449	879	7	reinforce	reinforce	VERB
ihlr-16449	879	8	the	the	DET
ihlr-16449	879	9	organization	organization	NOUN
ihlr-16449	879	10	's	's	PART
ihlr-16449	879	11	commitment	commitment	NOUN
ihlr-16449	879	12	to	to	ADP
ihlr-16449	879	13	avoiding	avoid	VERB
ihlr-16449	879	14	conflicts	conflict	NOUN
ihlr-16449	879	15	of	of	ADP
ihlr-16449	879	16	interest	interest	NOUN
ihlr-16449	879	17	this	this	PRON
ihlr-16449	879	18	will	will	AUX
ihlr-16449	879	19	also	also	ADV
ihlr-16449	879	20	provide	provide	VERB
ihlr-16449	879	21	"	"	PUNCT
ihlr-16449	879	22	checks	check	NOUN
ihlr-16449	879	23	and	and	CCONJ
ihlr-16449	879	24	balances	balance	NOUN
ihlr-16449	879	25	"	"	PUNCT
ihlr-16449	879	26	for	for	ADP
ihlr-16449	879	27	the	the	DET
ihlr-16449	879	28	recommendations	recommendation	NOUN
ihlr-16449	879	29	from	from	ADP
ihlr-16449	879	30	consultants	consultant	NOUN
ihlr-16449	879	31	,	,	PUNCT
ihlr-16449	879	32	who	who	PRON
ihlr-16449	879	33	may	may	AUX
ihlr-16449	879	34	primarily	primarily	ADV
ihlr-16449	879	35	focus	focus	VERB
ihlr-16449	879	36	on	on	ADP
ihlr-16449	879	37	revenue	revenue	NOUN
ihlr-16449	879	38	generation	generation	NOUN
ihlr-16449	879	39	without	without	ADP
ihlr-16449	879	40	consideration	consideration	NOUN
ihlr-16449	879	41	of	of	ADP
ihlr-16449	879	42	the	the	DET
ihlr-16449	879	43	other	other	ADJ
ihlr-16449	879	44	"	"	PUNCT
ihlr-16449	879	45	constituen­	constituen­	X
ihlr-16449	879	46	cies	cie	NOUN
ihlr-16449	879	47	"	"	PUNCT
ihlr-16449	879	48	and	and	CCONJ
ihlr-16449	879	49	purposes	purpose	NOUN
ihlr-16449	879	50	to	to	PART
ihlr-16449	879	51	be	be	AUX
ihlr-16449	879	52	served	serve	VERB
ihlr-16449	879	53	by	by	ADP
ihlr-16449	879	54	the	the	DET
ihlr-16449	879	55	nonprofit	nonprofit	ADJ
ihlr-16449	879	56	healthcare	healthcare	NOUN
ihlr-16449	879	57	provider	provider	NOUN
ihlr-16449	879	58	.	.	PUNCT
ihlr-16449	880	1	d.	d.	PROPN
ihlr-16449	880	2	policies	policy	NOUN
ihlr-16449	880	3	and	and	CCONJ
ihlr-16449	880	4	protocols	protocol	NOUN
ihlr-16449	880	5	for	for	ADP
ihlr-16449	880	6	financial	financial	ADJ
ihlr-16449	880	7	reports	report	NOUN
ihlr-16449	880	8	a	a	DET
ihlr-16449	880	9	key	key	ADJ
ihlr-16449	880	10	feature	feature	NOUN
ihlr-16449	880	11	of	of	ADP
ihlr-16449	880	12	soxa	soxa	NOUN
ihlr-16449	880	13	is	be	AUX
ihlr-16449	880	14	the	the	DET
ihlr-16449	880	15	requirement	requirement	NOUN
ihlr-16449	880	16	that	that	SCONJ
ihlr-16449	880	17	a	a	DET
ihlr-16449	880	18	company	company	NOUN
ihlr-16449	880	19	's	's	PART
ihlr-16449	880	20	ceo	ceo	NOUN
ihlr-16449	880	21	and	and	CCONJ
ihlr-16449	880	22	cfo	cfo	NOUN
ihlr-16449	880	23	certify	certify	VERB
ihlr-16449	880	24	the	the	DET
ihlr-16449	880	25	accuracy	accuracy	NOUN
ihlr-16449	880	26	and	and	CCONJ
ihlr-16449	880	27	fair	fair	ADJ
ihlr-16449	880	28	presentation	presentation	NOUN
ihlr-16449	880	29	of	of	ADP
ihlr-16449	880	30	the	the	DET
ihlr-16449	880	31	financial	financial	ADJ
ihlr-16449	880	32	condition	condition	NOUN
ihlr-16449	880	33	of	of	ADP
ihlr-16449	880	34	the	the	DET
ihlr-16449	880	35	company	company	NOUN
ihlr-16449	880	36	when	when	SCONJ
ihlr-16449	880	37	they	they	PRON
ihlr-16449	880	38	sign	sign	VERB
ihlr-16449	880	39	the	the	DET
ihlr-16449	880	40	company	company	NOUN
ihlr-16449	880	41	's	's	PART
ihlr-16449	880	42	financial	financial	ADJ
ihlr-16449	880	43	statements	statement	NOUN
ihlr-16449	880	44	.	.	PUNCT
ihlr-16449	881	1	financial	financial	ADJ
ihlr-16449	881	2	and	and	CCONJ
ihlr-16449	881	3	criminal	criminal	ADJ
ihlr-16449	881	4	penalties	penalty	NOUN
ihlr-16449	881	5	add	add	VERB
ihlr-16449	881	6	''	''	PUNCT
ihlr-16449	881	7	teeth	tooth	NOUN
ihlr-16449	881	8	"	"	PUNCT
ihlr-16449	881	9	to	to	ADP
ihlr-16449	881	10	this	this	DET
ihlr-16449	881	11	requirement	requirement	NOUN
ihlr-16449	881	12	this	this	DET
ihlr-16449	881	13	requirement	requirement	NOUN
ihlr-16449	881	14	is	be	AUX
ihlr-16449	881	15	intend­	intend­	ADJ
ihlr-16449	881	16	ed	ed	NOUN
ihlr-16449	881	17	to	to	PART
ihlr-16449	881	18	assure	assure	VERB
ihlr-16449	881	19	the	the	DET
ihlr-16449	881	20	accuracy	accuracy	NOUN
ihlr-16449	881	21	of	of	ADP
ihlr-16449	881	22	financial	financial	ADJ
ihlr-16449	881	23	reports	report	NOUN
ihlr-16449	881	24	in	in	ADP
ihlr-16449	881	25	order	order	NOUN
ihlr-16449	881	26	to	to	PART
ihlr-16449	881	27	enhance	enhance	VERB
ihlr-16449	881	28	the	the	DET
ihlr-16449	881	29	integrity	integrity	NOUN
ihlr-16449	881	30	of	of	ADP
ihlr-16449	881	31	the	the	DET
ihlr-16449	881	32	financial	financial	ADJ
ihlr-16449	881	33	markets	market	NOUN
ihlr-16449	881	34	for	for	ADP
ihlr-16449	881	35	lenders	lender	NOUN
ihlr-16449	881	36	and	and	CCONJ
ihlr-16449	881	37	investors	investor	NOUN
ihlr-16449	881	38	.	.	PUNCT
ihlr-16449	882	1	once	once	ADV
ihlr-16449	882	2	again	again	ADV
ihlr-16449	882	3	,	,	PUNCT
ihlr-16449	882	4	nonprofit	nonprofit	ADJ
ihlr-16449	882	5	healthcare	healthcare	NOUN
ihlr-16449	882	6	organizations	organization	NOUN
ihlr-16449	882	7	must	must	AUX
ihlr-16449	882	8	be	be	AUX
ihlr-16449	882	9	concerned	concern	VERB
ihlr-16449	882	10	with	with	ADP
ihlr-16449	882	11	a	a	DET
ihlr-16449	882	12	broader	broad	ADJ
ihlr-16449	882	13	range	range	NOUN
ihlr-16449	882	14	of	of	ADP
ihlr-16449	882	15	"	"	PUNCT
ihlr-16449	882	16	consti­	consti­	PROPN
ihlr-16449	882	17	tuency	tuency	NOUN
ihlr-16449	882	18	groups	group	NOUN
ihlr-16449	882	19	"	"	PUNCT
ihlr-16449	882	20	aside	aside	ADV
ihlr-16449	882	21	from	from	ADP
ihlr-16449	882	22	the	the	DET
ihlr-16449	882	23	investment	investment	NOUN
ihlr-16449	882	24	community	community	NOUN
ihlr-16449	882	25	.	.	PUNCT
ihlr-16449	883	1	healthcare	healthcare	NOUN
ihlr-16449	883	2	providers	provider	NOUN
ihlr-16449	883	3	already	already	ADV
ihlr-16449	883	4	face	face	VERB
ihlr-16449	883	5	the	the	DET
ihlr-16449	883	6	possibility	possibility	NOUN
ihlr-16449	883	7	of	of	ADP
ihlr-16449	883	8	severe	severe	ADJ
ihlr-16449	883	9	financial	financial	ADJ
ihlr-16449	883	10	and	and	CCONJ
ihlr-16449	883	11	criminal	criminal	ADJ
ihlr-16449	883	12	repercussions	repercussion	NOUN
ihlr-16449	883	13	threatened	threaten	VERB
ihlr-16449	883	14	by	by	ADP
ihlr-16449	883	15	regulatory	regulatory	ADJ
ihlr-16449	883	16	agencies	agency	NOUN
ihlr-16449	883	17	and	and	CCONJ
ihlr-16449	883	18	other	other	ADJ
ihlr-16449	883	19	govern­	govern­	ADJ
ihlr-16449	883	20	mental	mental	ADJ
ihlr-16449	883	21	authorities	authority	NOUN
ihlr-16449	883	22	.	.	PUNCT
ihlr-16449	884	1	exposure	exposure	NOUN
ihlr-16449	884	2	to	to	ADP
ihlr-16449	884	3	civil	civil	ADJ
ihlr-16449	884	4	and	and	CCONJ
ihlr-16449	884	5	criminal	criminal	ADJ
ihlr-16449	884	6	penalties	penalty	NOUN
ihlr-16449	884	7	for	for	ADP
ihlr-16449	884	8	the	the	DET
ihlr-16449	884	9	submission	submission	NOUN
ihlr-16449	884	10	of	of	ADP
ihlr-16449	884	11	false	false	ADJ
ihlr-16449	884	12	claims	claim	NOUN
ihlr-16449	884	13	to	to	ADP
ihlr-16449	884	14	third	third	ADJ
ihlr-16449	884	15	party	party	NOUN
ihlr-16449	884	16	payors	payor	NOUN
ihlr-16449	884	17	serves	serve	VERB
ihlr-16449	884	18	the	the	DET
ihlr-16449	884	19	purpose	purpose	NOUN
ihlr-16449	884	20	of	of	ADP
ihlr-16449	884	21	encouraging	encourage	VERB
ihlr-16449	884	22	a	a	DET
ihlr-16449	884	23	healthcare	healthcare	NOUN
ihlr-16449	884	24	provider	provider	NOUN
ihlr-16449	884	25	's	's	PART
ihlr-16449	884	26	governing	govern	VERB
ihlr-16449	884	27	board	board	NOUN
ihlr-16449	884	28	to	to	PART
ihlr-16449	884	29	ensure	ensure	VERB
ihlr-16449	884	30	the	the	DET
ihlr-16449	884	31	accuracy	accuracy	NOUN
ihlr-16449	884	32	and	and	CCONJ
ihlr-16449	884	33	complete­	complete­	NOUN
ihlr-16449	884	34	ness	ness	NOUN
ihlr-16449	884	35	of	of	ADP
ihlr-16449	884	36	the	the	DET
ihlr-16449	884	37	financial	financial	ADJ
ihlr-16449	884	38	systems	system	NOUN
ihlr-16449	884	39	and	and	CCONJ
ihlr-16449	884	40	controls	control	NOUN
ihlr-16449	884	41	.	.	PUNCT
ihlr-16449	885	1	accuracy	accuracy	NOUN
ihlr-16449	885	2	in	in	ADP
ihlr-16449	885	3	form	form	NOUN
ihlr-16449	885	4	990s	990	NOUN
ihlr-16449	885	5	,	,	PUNCT
ihlr-16449	885	6	which	which	PRON
ihlr-16449	885	7	re­	re­	PROPN
ihlr-16449	885	8	quires	quire	VERB
ihlr-16449	885	9	the	the	DET
ihlr-16449	885	10	signature	signature	NOUN
ihlr-16449	885	11	of	of	ADP
ihlr-16449	885	12	an	an	DET
ihlr-16449	885	13	officer	officer	NOUN
ihlr-16449	885	14	of	of	ADP
ihlr-16449	885	15	the	the	DET
ihlr-16449	885	16	organization	organization	NOUN
ihlr-16449	885	17	,	,	PUNCT
ihlr-16449	885	18	is	be	AUX
ihlr-16449	885	19	currently	currently	ADV
ihlr-16449	885	20	sporadic	sporadic	ADJ
ihlr-16449	885	21	,	,	PUNCT
ihlr-16449	885	22	but	but	CCONJ
ihlr-16449	885	23	may	may	AUX
ihlr-16449	885	24	become	become	VERB
ihlr-16449	885	25	a	a	DET
ihlr-16449	885	26	source	source	NOUN
ihlr-16449	885	27	of	of	ADP
ihlr-16449	885	28	additional	additional	ADJ
ihlr-16449	885	29	individual	individual	ADJ
ihlr-16449	885	30	or	or	CCONJ
ihlr-16449	885	31	organizational	organizational	ADJ
ihlr-16449	885	32	liability	liability	NOUN
ihlr-16449	885	33	.	.	PUNCT
ihlr-16449	886	1	175	175	NUM
ihlr-16449	886	2	as	as	ADP
ihlr-16449	886	3	175	175	NUM
ihlr-16449	886	4	.	.	PUNCT
ihlr-16449	887	1	see	see	VERB
ihlr-16449	887	2	i	i	PRON
ihlr-16449	887	3	d.	d.	PROPN
ihlr-16449	887	4	2004	2004	NUM
ihlr-16449	887	5	]	]	PUNCT
ihlr-16449	888	1	healthcare	healthcare	NOUN
ihlr-16449	888	2	organizations	organization	NOUN
ihlr-16449	888	3	and	and	CCONJ
ihlr-16449	888	4	the	the	DET
ihlr-16449	888	5	implications	implication	NOUN
ihlr-16449	888	6	of	of	ADP
ihlr-16449	888	7	soxa	soxa	NOUN
ihlr-16449	888	8	209	209	NUM
ihlr-16449	888	9	state	state	NOUN
ihlr-16449	888	10	attorneys	attorney	NOUN
ihlr-16449	888	11	general	general	ADJ
ihlr-16449	888	12	seek	seek	VERB
ihlr-16449	888	13	greater	great	ADJ
ihlr-16449	888	14	authority	authority	NOUN
ihlr-16449	888	15	to	to	PART
ihlr-16449	888	16	oversee	oversee	VERB
ihlr-16449	888	17	broad	broad	ADJ
ihlr-16449	888	18	"	"	PUNCT
ihlr-16449	888	19	community	community	NOUN
ihlr-16449	888	20	benefit	benefit	NOUN
ihlr-16449	888	21	"	"	PUNCT
ihlr-16449	888	22	questions	question	NOUN
ihlr-16449	888	23	for	for	ADP
ihlr-16449	888	24	nonprofit	nonprofit	ADJ
ihlr-16449	888	25	organizations	organization	NOUN
ihlr-16449	888	26	,	,	PUNCT
ihlr-16449	888	27	financial	financial	ADJ
ihlr-16449	888	28	reports	report	NOUN
ihlr-16449	888	29	and	and	CCONJ
ihlr-16449	888	30	tax	tax	NOUN
ihlr-16449	888	31	returns	return	NOUN
ihlr-16449	888	32	will	will	AUX
ihlr-16449	888	33	need	need	VERB
ihlr-16449	888	34	to	to	PART
ihlr-16449	888	35	accurately	accurately	ADV
ihlr-16449	888	36	disclose	disclose	VERB
ihlr-16449	888	37	additional	additional	ADJ
ihlr-16449	888	38	aspects	aspect	NOUN
ihlr-16449	888	39	of	of	ADP
ihlr-16449	888	40	compliance	compliance	NOUN
ihlr-16449	888	41	.	.	PUNCT
ihlr-16449	889	1	ultimately	ultimately	ADV
ihlr-16449	889	2	,	,	PUNCT
ihlr-16449	889	3	the	the	DET
ihlr-16449	889	4	governing	govern	VERB
ihlr-16449	889	5	board	board	NOUN
ihlr-16449	889	6	must	must	AUX
ihlr-16449	889	7	develop	develop	VERB
ihlr-16449	889	8	policies	policy	NOUN
ihlr-16449	889	9	and	and	CCONJ
ihlr-16449	889	10	protocols	protocol	NOUN
ihlr-16449	889	11	for	for	ADP
ihlr-16449	889	12	financial	financial	ADJ
ihlr-16449	889	13	report­	report­	PROPN
ihlr-16449	889	14	ing	ing	ADJ
ihlr-16449	889	15	and	and	CCONJ
ihlr-16449	889	16	disclosure	disclosure	NOUN
ihlr-16449	889	17	that	that	PRON
ihlr-16449	889	18	address	address	VERB
ihlr-16449	889	19	these	these	DET
ihlr-16449	889	20	growing	grow	VERB
ihlr-16449	889	21	concerns	concern	NOUN
ihlr-16449	889	22	and	and	CCONJ
ihlr-16449	889	23	potential	potential	ADJ
ihlr-16449	889	24	liabilities	liability	NOUN
ihlr-16449	889	25	.	.	PUNCT
ihlr-16449	890	1	e.	e.	PROPN
ihlr-16449	890	2	procedures	procedure	NOUN
ihlr-16449	890	3	for	for	ADP
ihlr-16449	890	4	legal	legal	ADJ
ihlr-16449	890	5	counsel	counsel	NOUN
ihlr-16449	890	6	's	's	PART
ihlr-16449	890	7	advice	advice	NOUN
ihlr-16449	890	8	to	to	ADP
ihlr-16449	890	9	board	board	NOUN
ihlr-16449	890	10	and	and	CCONJ
ihlr-16449	890	11	management	management	NOUN
ihlr-16449	890	12	soxa	soxa	NOUN
ihlr-16449	890	13	and	and	CCONJ
ihlr-16449	890	14	the	the	DET
ihlr-16449	890	15	aba	aba	PROPN
ihlr-16449	890	16	are	be	AUX
ihlr-16449	890	17	raising	raise	VERB
ihlr-16449	890	18	similar	similar	ADJ
ihlr-16449	890	19	issues	issue	NOUN
ihlr-16449	890	20	that	that	PRON
ihlr-16449	890	21	may	may	AUX
ihlr-16449	890	22	dramatically	dramatically	ADV
ihlr-16449	890	23	affect	affect	VERB
ihlr-16449	890	24	the	the	DET
ihlr-16449	890	25	role	role	NOUN
ihlr-16449	890	26	of	of	ADP
ihlr-16449	890	27	legal	legal	ADJ
ihlr-16449	890	28	counsel	counsel	NOUN
ihlr-16449	890	29	for	for	ADP
ihlr-16449	890	30	,	,	PUNCT
ihlr-16449	890	31	and	and	CCONJ
ihlr-16449	890	32	their	their	PRON
ihlr-16449	890	33	relationship	relationship	NOUN
ihlr-16449	890	34	to	to	ADP
ihlr-16449	890	35	,	,	PUNCT
ihlr-16449	890	36	the	the	DET
ihlr-16449	890	37	publicly­	publicly­	NOUN
ihlr-16449	890	38	traded	trade	VERB
ihlr-16449	890	39	,	,	PUNCT
ihlr-16449	890	40	for	for	ADP
ihlr-16449	890	41	-	-	PUNCT
ihlr-16449	890	42	profit	profit	NOUN
ihlr-16449	890	43	corporation	corporation	NOUN
ihlr-16449	890	44	.	.	PUNCT
ihlr-16449	891	1	the	the	DET
ihlr-16449	891	2	focus	focus	NOUN
ihlr-16449	891	3	of	of	ADP
ihlr-16449	891	4	soxa	soxa	NOUN
ihlr-16449	891	5	is	be	AUX
ihlr-16449	891	6	to	to	PART
ihlr-16449	891	7	encourage	encourage	VERB
ihlr-16449	891	8	an	an	DET
ihlr-16449	891	9	attorney	attorney	NOUN
ihlr-16449	891	10	for	for	ADP
ihlr-16449	891	11	an	an	DET
ihlr-16449	891	12	organization	organization	NOUN
ihlr-16449	891	13	to	to	PART
ihlr-16449	891	14	report	report	VERB
ihlr-16449	891	15	a	a	DET
ihlr-16449	891	16	"	"	PUNCT
ihlr-16449	891	17	material	material	NOUN
ihlr-16449	891	18	violation	violation	NOUN
ihlr-16449	891	19	"	"	PUNCT
ihlr-16449	891	20	of	of	ADP
ihlr-16449	891	21	a	a	DET
ihlr-16449	891	22	state	state	NOUN
ihlr-16449	891	23	or	or	CCONJ
ihlr-16449	891	24	federal	federal	ADJ
ihlr-16449	891	25	law	law	NOUN
ihlr-16449	891	26	to	to	ADP
ihlr-16449	891	27	the	the	DET
ihlr-16449	891	28	ceo	ceo	NOUN
ihlr-16449	891	29	or	or	CCONJ
ihlr-16449	891	30	chief	chief	ADJ
ihlr-16449	891	31	legal	legal	ADJ
ihlr-16449	891	32	officer	officer	NOUN
ihlr-16449	891	33	in	in	ADP
ihlr-16449	891	34	order	order	NOUN
ihlr-16449	891	35	to	to	PART
ihlr-16449	891	36	receive	receive	VERB
ihlr-16449	891	37	an	an	DET
ihlr-16449	891	38	"	"	PUNCT
ihlr-16449	891	39	appropriate	appropriate	ADJ
ihlr-16449	891	40	response	response	NOUN
ihlr-16449	891	41	.	.	PUNCT
ihlr-16449	891	42	"	"	PUNCT
ihlr-16449	892	1	the	the	DET
ihlr-16449	892	2	aba	aba	PROPN
ihlr-16449	892	3	'	'	PART
ihlr-16449	892	4	s	s	PROPN
ihlr-16449	892	5	modification	modification	NOUN
ihlr-16449	892	6	of	of	ADP
ihlr-16449	892	7	the	the	DET
ihlr-16449	892	8	rules	rule	NOUN
ihlr-16449	892	9	of	of	ADP
ihlr-16449	892	10	professional	professional	ADJ
ihlr-16449	892	11	responsibility	responsibility	NOUN
ihlr-16449	892	12	was	be	AUX
ihlr-16449	892	13	intended	intend	VERB
ihlr-16449	892	14	to	to	PART
ihlr-16449	892	15	encourage	encourage	VERB
ihlr-16449	892	16	attorneys	attorney	NOUN
ihlr-16449	892	17	to	to	PART
ihlr-16449	892	18	take	take	VERB
ihlr-16449	892	19	action	action	NOUN
ihlr-16449	892	20	-	-	PUNCT
ihlr-16449	892	21	that	that	SCONJ
ihlr-16449	892	22	he	he	PRON
ihlr-16449	892	23	or	or	CCONJ
ihlr-16449	892	24	she	she	PRON
ihlr-16449	892	25	reasonably	reasonably	ADV
ihlr-16449	892	26	believes	believe	VERB
ihlr-16449	892	27	is	be	AUX
ihlr-16449	892	28	necessary	necessary	ADJ
ihlr-16449	892	29	to	to	PART
ihlr-16449	892	30	address	address	VERB
ihlr-16449	892	31	illegal	illegal	ADJ
ihlr-16449	892	32	activity	activity	NOUN
ihlr-16449	892	33	by	by	ADP
ihlr-16449	892	34	or	or	CCONJ
ihlr-16449	892	35	on	on	ADP
ihlr-16449	892	36	behalf	behalf	NOUN
ihlr-16449	892	37	of	of	ADP
ihlr-16449	892	38	the	the	DET
ihlr-16449	892	39	organization	organization	NOUN
ihlr-16449	892	40	-	-	PUNCT
ihlr-16449	892	41	when	when	SCONJ
ihlr-16449	892	42	that	that	DET
ihlr-16449	892	43	activity	activity	NOUN
ihlr-16449	892	44	is	be	AUX
ihlr-16449	892	45	likely	likely	ADJ
ihlr-16449	892	46	to	to	PART
ihlr-16449	892	47	result	result	VERB
ihlr-16449	892	48	in	in	ADP
ihlr-16449	892	49	substantial	substantial	ADJ
ihlr-16449	892	50	injury	injury	NOUN
ihlr-16449	892	51	to	to	ADP
ihlr-16449	892	52	the	the	DET
ihlr-16449	892	53	organization	organization	NOUN
ihlr-16449	892	54	.	.	PUNCT
ihlr-16449	893	1	given	give	VERB
ihlr-16449	893	2	the	the	DET
ihlr-16449	893	3	multitude	multitude	NOUN
ihlr-16449	893	4	of	of	ADP
ihlr-16449	893	5	regulations	regulation	NOUN
ihlr-16449	893	6	,	,	PUNCT
ihlr-16449	893	7	statutes	statute	NOUN
ihlr-16449	893	8	,	,	PUNCT
ihlr-16449	893	9	and	and	CCONJ
ihlr-16449	893	10	accreditation	accreditation	NOUN
ihlr-16449	893	11	standards	standard	NOUN
ihlr-16449	893	12	applicable	applicable	ADJ
ihlr-16449	893	13	to	to	ADP
ihlr-16449	893	14	healthcare	healthcare	NOUN
ihlr-16449	893	15	organizations	organization	NOUN
ihlr-16449	893	16	,	,	PUNCT
ihlr-16449	893	17	these	these	DET
ihlr-16449	893	18	developments	development	NOUN
ihlr-16449	893	19	may	may	AUX
ihlr-16449	893	20	present	present	VERB
ihlr-16449	893	21	difficult	difficult	ADJ
ihlr-16449	893	22	and	and	CCONJ
ihlr-16449	893	23	complicated	complicated	ADJ
ihlr-16449	893	24	implications	implication	NOUN
ihlr-16449	893	25	.	.	PUNCT
ihlr-16449	894	1	while	while	SCONJ
ihlr-16449	894	2	these	these	DET
ihlr-16449	894	3	implications	implication	NOUN
ihlr-16449	894	4	may	may	AUX
ihlr-16449	894	5	appear	appear	VERB
ihlr-16449	894	6	drastic	drastic	ADJ
ihlr-16449	894	7	to	to	ADP
ihlr-16449	894	8	others	other	NOUN
ihlr-16449	894	9	,	,	PUNCT
ihlr-16449	894	10	"	"	PUNCT
ihlr-16449	894	11	many	many	ADJ
ihlr-16449	894	12	health	health	NOUN
ihlr-16449	894	13	care	care	NOUN
ihlr-16449	894	14	lawyers	lawyer	NOUN
ihlr-16449	894	15	are	be	AUX
ihlr-16449	894	16	already	already	ADV
ihlr-16449	894	17	sensitive	sensitive	ADJ
ihlr-16449	894	18	to	to	ADP
ihlr-16449	894	19	the	the	DET
ihlr-16449	894	20	manner	manner	NOUN
ihlr-16449	894	21	in	in	ADP
ihlr-16449	894	22	which	which	PRON
ihlr-16449	894	23	compliance	compliance	NOUN
ihlr-16449	894	24	concerns	concern	NOUN
ihlr-16449	894	25	are	be	AUX
ihlr-16449	894	26	addressed	address	VERB
ihlr-16449	894	27	by	by	ADP
ihlr-16449	894	28	the	the	DET
ihlr-16449	894	29	client	client	NOUN
ihlr-16449	894	30	.	.	PUNCT
ihlr-16449	895	1	"176	"176	NOUN
ihlr-16449	896	1	the	the	DET
ihlr-16449	896	2	importance	importance	NOUN
ihlr-16449	896	3	of	of	ADP
ihlr-16449	896	4	this	this	DET
ihlr-16449	896	5	development	development	NOUN
ihlr-16449	896	6	was	be	AUX
ihlr-16449	896	7	foreshadowed	foreshadow	VERB
ihlr-16449	896	8	by	by	ADP
ihlr-16449	896	9	the	the	DET
ihlr-16449	896	10	indictment	indictment	NOUN
ihlr-16449	896	11	of	of	ADP
ihlr-16449	896	12	healthcare	healthcare	NOUN
ihlr-16449	896	13	attorneys	attorney	NOUN
ihlr-16449	896	14	involved	involve	VERB
ihlr-16449	896	15	in	in	ADP
ihlr-16449	896	16	drafting	draft	VERB
ihlr-16449	896	17	documents	document	NOUN
ihlr-16449	896	18	for	for	ADP
ihlr-16449	896	19	a	a	DET
ihlr-16449	896	20	hospital	hospital	NOUN
ihlr-16449	896	21	system	system	NOUN
ihlr-16449	896	22	seeking	seek	VERB
ihlr-16449	896	23	a	a	DET
ihlr-16449	896	24	legitimate	legitimate	ADJ
ihlr-16449	896	25	contractual	contractual	ADJ
ihlr-16449	896	26	relationship	relationship	NOUN
ihlr-16449	896	27	with	with	ADP
ihlr-16449	896	28	referring	refer	VERB
ihlr-16449	896	29	physicians	physician	NOUN
ihlr-16449	896	30	.	.	PUNCT
ihlr-16449	897	1	177	177	NUM
ihlr-16449	897	2	government	government	NOUN
ihlr-16449	897	3	prosecutors	prosecutor	NOUN
ihlr-16449	897	4	seeking	seek	VERB
ihlr-16449	897	5	waivers	waiver	NOUN
ihlr-16449	897	6	of	of	ADP
ihlr-16449	897	7	attorney	attorney	NOUN
ihlr-16449	897	8	-	-	PUNCT
ihlr-16449	897	9	client	client	NOUN
ihlr-16449	897	10	privileges	privilege	NOUN
ihlr-16449	897	11	and	and	CCONJ
ihlr-16449	897	12	regulatory	regulatory	ADJ
ihlr-16449	897	13	agencies	agency	NOUN
ihlr-16449	897	14	encouraging	encourage	VERB
ihlr-16449	897	15	corporate	corporate	ADJ
ihlr-16449	897	16	compliance	compliance	NOUN
ihlr-16449	897	17	programs	program	NOUN
ihlr-16449	897	18	that	that	PRON
ihlr-16449	897	19	result	result	VERB
ihlr-16449	897	20	in	in	ADP
ihlr-16449	897	21	self	self	NOUN
ihlr-16449	897	22	-	-	PUNCT
ihlr-16449	897	23	reporting	reporting	NOUN
ihlr-16449	897	24	of	of	ADP
ihlr-16449	897	25	wrongful	wrongful	ADJ
ihlr-16449	897	26	acts	act	NOUN
ihlr-16449	897	27	are	be	AUX
ihlr-16449	897	28	further	further	ADJ
ihlr-16449	897	29	examples	example	NOUN
ihlr-16449	897	30	of	of	ADP
ihlr-16449	897	31	the	the	DET
ihlr-16449	897	32	disturbance	disturbance	NOUN
ihlr-16449	897	33	of	of	ADP
ihlr-16449	897	34	the	the	DET
ihlr-16449	897	35	"	"	PUNCT
ihlr-16449	897	36	traditional	traditional	ADJ
ihlr-16449	897	37	"	"	PUNCT
ihlr-16449	897	38	insulated	insulated	ADJ
ihlr-16449	897	39	attorney	attorney	NOUN
ihlr-16449	897	40	-	-	PUNCT
ihlr-16449	897	41	client	client	NOUN
ihlr-16449	897	42	relationship	relationship	NOUN
ihlr-16449	897	43	for	for	ADP
ihlr-16449	897	44	healthcare	healthcare	NOUN
ihlr-16449	897	45	organizations	organization	NOUN
ihlr-16449	897	46	.	.	PUNCT
ihlr-16449	898	1	the	the	DET
ihlr-16449	898	2	nonprofit	nonprofit	ADJ
ihlr-16449	898	3	governing	govern	VERB
ihlr-16449	898	4	board	board	NOUN
ihlr-16449	898	5	will	will	AUX
ihlr-16449	898	6	be	be	AUX
ihlr-16449	898	7	required	require	VERB
ihlr-16449	898	8	to	to	PART
ihlr-16449	898	9	develop	develop	VERB
ihlr-16449	898	10	reporting	reporting	NOUN
ihlr-16449	898	11	mechanisms	mechanism	NOUN
ihlr-16449	898	12	that	that	PRON
ihlr-16449	898	13	recognize	recognize	VERB
ihlr-16449	898	14	and	and	CCONJ
ihlr-16449	898	15	respond	respond	VERB
ihlr-16449	898	16	to	to	ADP
ihlr-16449	898	17	the	the	DET
ihlr-16449	898	18	constriction	constriction	NOUN
ihlr-16449	898	19	of	of	ADP
ihlr-16449	898	20	the	the	DET
ihlr-16449	898	21	privileged	privileged	ADJ
ihlr-16449	898	22	and	and	CCONJ
ihlr-16449	898	23	confidential	confidential	ADJ
ihlr-16449	898	24	relationship	relationship	NOUN
ihlr-16449	898	25	,	,	PUNCT
ihlr-16449	898	26	while	while	SCONJ
ihlr-16449	898	27	facing	face	VERB
ihlr-16449	898	28	increased	increase	VERB
ihlr-16449	898	29	exposure	exposure	NOUN
ihlr-16449	898	30	from	from	ADP
ihlr-16449	898	31	many	many	ADJ
ihlr-16449	898	32	directions	direction	NOUN
ihlr-16449	898	33	.	.	PUNCT
ihlr-16449	899	1	f.	f.	PROPN
ihlr-16449	899	2	whistle	whistle	PROPN
ihlr-16449	899	3	-	-	PUNCT
ihlr-16449	899	4	blower	blower	NOUN
ihlr-16449	899	5	procedures	procedure	NOUN
ihlr-16449	899	6	and	and	CCONJ
ihlr-16449	899	7	protections	protection	NOUN
ihlr-16449	899	8	many	many	ADJ
ihlr-16449	899	9	states	state	NOUN
ihlr-16449	899	10	,	,	PUNCT
ihlr-16449	899	11	whether	whether	SCONJ
ihlr-16449	899	12	by	by	ADP
ihlr-16449	899	13	statute	statute	NOUN
ihlr-16449	899	14	or	or	CCONJ
ihlr-16449	899	15	court	court	NOUN
ihlr-16449	899	16	decisions	decision	NOUN
ihlr-16449	899	17	,	,	PUNCT
ihlr-16449	899	18	have	have	AUX
ihlr-16449	899	19	extended	extend	VERB
ihlr-16449	899	20	protections	protection	NOUN
ihlr-16449	899	21	to	to	ADP
ihlr-16449	899	22	whistle	whistle	VERB
ihlr-16449	899	23	-	-	PUNCT
ihlr-16449	899	24	blowers	blower	NOUN
ihlr-16449	899	25	.	.	PUNCT
ihlr-16449	900	1	soxa	soxa	NOUN
ihlr-16449	900	2	provides	provide	VERB
ihlr-16449	900	3	protection	protection	NOUN
ihlr-16449	900	4	in	in	ADP
ihlr-16449	900	5	the	the	DET
ihlr-16449	900	6	form	form	NOUN
ihlr-16449	900	7	of	of	ADP
ihlr-16449	900	8	176	176	NUM
ihlr-16449	900	9	.	.	PUNCT
ihlr-16449	901	1	peregrine	peregrine	NOUN
ihlr-16449	901	2	,	,	PUNCT
ihlr-16449	901	3	supra	supra	PROPN
ihlr-16449	901	4	note	note	PROPN
ihlr-16449	901	5	173	173	NUM
ihlr-16449	901	6	,	,	PUNCT
ihlr-16449	901	7	at	at	ADP
ihlr-16449	901	8	35	35	NUM
ihlr-16449	901	9	.	.	PUNCT
ihlr-16449	901	10	177	177	NUM
ihlr-16449	901	11	.	.	PUNCT
ihlr-16449	902	1	united	united	PROPN
ihlr-16449	902	2	states	states	PROPN
ihlr-16449	902	3	v.	v.	PROPN
ihlr-16449	902	4	anderson	anderson	PROPN
ihlr-16449	902	5	,	,	PUNCT
ihlr-16449	902	6	85	85	NUM
ihlr-16449	902	7	f.	f.	PROPN
ihlr-16449	902	8	supp	supp	PROPN
ihlr-16449	902	9	.	.	PUNCT
ihlr-16449	903	1	2d	2d	NOUN
ihlr-16449	903	2	1047	1047	NUM
ihlr-16449	903	3	(	(	PUNCT
ihlr-16449	903	4	d.	d.	PROPN
ihlr-16449	903	5	kan	kan	PROPN
ihlr-16449	903	6	.	.	PROPN
ihlr-16449	903	7	1999	1999	NUM
ihlr-16449	903	8	)	)	PUNCT
ihlr-16449	903	9	,	,	PUNCT
ihlr-16449	903	10	rev'd	rev'd	VERB
ihlr-16449	903	11	in	in	ADP
ihlr-16449	903	12	part	part	NOUN
ihlr-16449	903	13	by	by	ADP
ihlr-16449	903	14	united	united	PROPN
ihlr-16449	903	15	states	states	PROPN
ihlr-16449	903	16	v.	v.	ADP
ihlr-16449	903	17	mcclatchey	mcclatchey	PROPN
ihlr-16449	903	18	,	,	PUNCT
ihlr-16449	903	19	217	217	NUM
ihlr-16449	903	20	f.3d	f.3d	NUM
ihlr-16449	903	21	823	823	NUM
ihlr-16449	903	22	(	(	PUNCT
ihlr-16449	903	23	1oth	1oth	NUM
ihlr-16449	903	24	cir	cir	NOUN
ihlr-16449	903	25	.	.	PROPN
ihlr-16449	903	26	2000	2000	NUM
ihlr-16449	903	27	)	)	PUNCT
ihlr-16449	903	28	,	,	PUNCT
ihlr-16449	903	29	and	and	CCONJ
ihlr-16449	903	30	affd	affd	VERB
ihlr-16449	903	31	in	in	ADP
ihlr-16449	903	32	part	part	NOUN
ihlr-16449	903	33	by	by	ADP
ihlr-16449	903	34	united	united	PROPN
ihlr-16449	903	35	states	states	PROPN
ihlr-16449	903	36	v.	v.	ADP
ihlr-16449	903	37	lahue	lahue	NOUN
ihlr-16449	903	38	,	,	PUNCT
ihlr-16449	903	39	254	254	NUM
ihlr-16449	903	40	f.3d	f.3d	NUM
ihlr-16449	903	41	900	900	NUM
ihlr-16449	903	42	(	(	PUNCT
ihlr-16449	903	43	loth	loth	PROPN
ihlr-16449	903	44	cir	cir	NOUN
ihlr-16449	903	45	.	.	PROPN
ihlr-16449	903	46	2001	2001	NUM
ihlr-16449	903	47	)	)	PUNCT
ihlr-16449	903	48	.	.	PUNCT
ihlr-16449	904	1	210	210	NUM
ihlr-16449	904	2	indiana	indiana	PROPN
ihlr-16449	904	3	health	health	PROPN
ihlr-16449	904	4	law	law	PROPN
ihlr-16449	904	5	review	review	NOUN
ihlr-16449	905	1	[	[	X
ihlr-16449	905	2	vol	vol	NOUN
ihlr-16449	905	3	.	.	PUNCT
ihlr-16449	906	1	1:175	1:175	NUM
ihlr-16449	906	2	criminal	criminal	ADJ
ihlr-16449	906	3	penalties	penalty	NOUN
ihlr-16449	906	4	against	against	ADP
ihlr-16449	906	5	an	an	DET
ihlr-16449	906	6	organization	organization	NOUN
ihlr-16449	906	7	that	that	PRON
ihlr-16449	906	8	seeks	seek	VERB
ihlr-16449	906	9	to	to	PART
ihlr-16449	906	10	retaliate	retaliate	VERB
ihlr-16449	906	11	against	against	ADP
ihlr-16449	906	12	a	a	DET
ihlr-16449	906	13	whistle	whistle	NOUN
ihlr-16449	906	14	-	-	PUNCT
ihlr-16449	906	15	blowing	blow	VERB
ihlr-16449	906	16	employee	employee	NOUN
ihlr-16449	906	17	who	who	PRON
ihlr-16449	906	18	provides	provide	VERB
ihlr-16449	906	19	information	information	NOUN
ihlr-16449	906	20	about	about	ADP
ihlr-16449	906	21	illegal	illegal	ADJ
ihlr-16449	906	22	activity	activity	NOUN
ihlr-16449	906	23	to	to	ADP
ihlr-16449	906	24	federal	federal	ADJ
ihlr-16449	906	25	authorities	authority	NOUN
ihlr-16449	906	26	.	.	PUNCT
ihlr-16449	907	1	these	these	DET
ihlr-16449	907	2	penalties	penalty	NOUN
ihlr-16449	907	3	provide	provide	VERB
ihlr-16449	907	4	enforcement	enforcement	NOUN
ihlr-16449	907	5	''	''	PUNCT
ihlr-16449	907	6	teeth	tooth	NOUN
ihlr-16449	907	7	"	"	PUNCT
ihlr-16449	907	8	to	to	ADP
ihlr-16449	907	9	arrange­	arrange­	NOUN
ihlr-16449	907	10	ments	ment	NOUN
ihlr-16449	907	11	many	many	ADJ
ihlr-16449	907	12	healthcare	healthcare	NOUN
ihlr-16449	907	13	organizations	organization	NOUN
ihlr-16449	907	14	incorporate	incorporate	VERB
ihlr-16449	907	15	into	into	ADP
ihlr-16449	907	16	their	their	PRON
ihlr-16449	907	17	corporate	corporate	ADJ
ihlr-16449	907	18	compliance	compliance	NOUN
ihlr-16449	907	19	plans	plan	NOUN
ihlr-16449	907	20	in	in	ADP
ihlr-16449	907	21	which	which	PRON
ihlr-16449	907	22	whistle	whistle	PROPN
ihlr-16449	907	23	-	-	PUNCT
ihlr-16449	907	24	blowers	blower	NOUN
ihlr-16449	907	25	can	can	AUX
ihlr-16449	907	26	report	report	VERB
ihlr-16449	907	27	violations	violation	NOUN
ihlr-16449	907	28	anonymously	anonymously	ADV
ihlr-16449	907	29	and	and	CCONJ
ihlr-16449	907	30	with	with	ADP
ihlr-16449	907	31	assurances	assurance	NOUN
ihlr-16449	907	32	of	of	ADP
ihlr-16449	907	33	non	non	NOUN
ihlr-16449	907	34	-	-	NOUN
ihlr-16449	907	35	retaliation	retaliation	NOUN
ihlr-16449	907	36	.	.	PUNCT
ihlr-16449	908	1	soxa	soxa	NOUN
ihlr-16449	908	2	serves	serve	VERB
ihlr-16449	908	3	as	as	ADP
ihlr-16449	908	4	an	an	DET
ihlr-16449	908	5	anticipated	anticipated	ADJ
ihlr-16449	908	6	extension	extension	NOUN
ihlr-16449	908	7	of	of	ADP
ihlr-16449	908	8	the	the	DET
ihlr-16449	908	9	federal	federal	ADJ
ihlr-16449	908	10	government	government	NOUN
ihlr-16449	908	11	's	's	PART
ihlr-16449	908	12	expectations	expectation	NOUN
ihlr-16449	908	13	under	under	ADP
ihlr-16449	908	14	various	various	ADJ
ihlr-16449	908	15	model	model	NOUN
ihlr-16449	908	16	corporate	corporate	ADJ
ihlr-16449	908	17	compliance	compliance	NOUN
ihlr-16449	908	18	plans	plan	NOUN
ihlr-16449	908	19	that	that	PRON
ihlr-16449	908	20	have	have	AUX
ihlr-16449	908	21	been	be	AUX
ihlr-16449	908	22	published	publish	VERB
ihlr-16449	908	23	in	in	ADP
ihlr-16449	908	24	recent	recent	ADJ
ihlr-16449	908	25	years	year	NOUN
ihlr-16449	908	26	.	.	PUNCT
ihlr-16449	909	1	nonprofit	nonprofit	ADJ
ihlr-16449	909	2	healthcare	healthcare	NOUN
ihlr-16449	909	3	organizations	organization	NOUN
ihlr-16449	909	4	are	be	AUX
ihlr-16449	909	5	burdened	burden	VERB
ihlr-16449	909	6	with	with	ADP
ihlr-16449	909	7	standards	standard	NOUN
ihlr-16449	909	8	and	and	CCONJ
ihlr-16449	909	9	obligations	obligation	NOUN
ihlr-16449	909	10	from	from	ADP
ihlr-16449	909	11	many	many	ADJ
ihlr-16449	909	12	sources	source	NOUN
ihlr-16449	909	13	,	,	PUNCT
ihlr-16449	909	14	so	so	CCONJ
ihlr-16449	909	15	the	the	DET
ihlr-16449	909	16	potential	potential	ADJ
ihlr-16449	909	17	variety	variety	NOUN
ihlr-16449	909	18	of	of	ADP
ihlr-16449	909	19	whistle	whistle	NOUN
ihlr-16449	909	20	-	-	PUNCT
ihlr-16449	909	21	blowers	blower	NOUN
ihlr-16449	909	22	could	could	AUX
ihlr-16449	909	23	become	become	VERB
ihlr-16449	909	24	a	a	DET
ihlr-16449	909	25	large	large	ADJ
ihlr-16449	909	26	symphony	symphony	NOUN
ihlr-16449	909	27	.	.	PUNCT
ihlr-16449	910	1	it	it	PRON
ihlr-16449	910	2	is	be	AUX
ihlr-16449	910	3	reasonable	reasonable	ADJ
ihlr-16449	910	4	to	to	PART
ihlr-16449	910	5	anticipate	anticipate	VERB
ihlr-16449	910	6	that	that	SCONJ
ihlr-16449	910	7	the	the	DET
ihlr-16449	910	8	standards	standard	NOUN
ihlr-16449	910	9	currently	currently	ADV
ihlr-16449	910	10	imposed	impose	VERB
ihlr-16449	910	11	and	and	CCONJ
ihlr-16449	910	12	enforced	enforce	VERB
ihlr-16449	910	13	by	by	ADP
ihlr-16449	910	14	regulatory	regulatory	ADJ
ihlr-16449	910	15	agencies	agency	NOUN
ihlr-16449	910	16	will	will	AUX
ihlr-16449	910	17	serve	serve	VERB
ihlr-16449	910	18	as	as	ADP
ihlr-16449	910	19	areas	area	NOUN
ihlr-16449	910	20	of	of	ADP
ihlr-16449	910	21	protection	protection	NOUN
ihlr-16449	910	22	for	for	ADP
ihlr-16449	910	23	whistle	whistle	NOUN
ihlr-16449	910	24	-	-	PUNCT
ihlr-16449	910	25	blowers	blower	NOUN
ihlr-16449	910	26	in	in	ADP
ihlr-16449	910	27	light	light	NOUN
ihlr-16449	910	28	of	of	ADP
ihlr-16449	910	29	the	the	DET
ihlr-16449	910	30	increased	increase	VERB
ihlr-16449	910	31	expectation	expectation	NOUN
ihlr-16449	910	32	of	of	ADP
ihlr-16449	910	33	corporate	corporate	ADJ
ihlr-16449	910	34	compliance	compliance	NOUN
ihlr-16449	910	35	and	and	CCONJ
ihlr-16449	910	36	self	self	NOUN
ihlr-16449	910	37	-	-	PUNCT
ihlr-16449	910	38	reporting	report	VERB
ihlr-16449	910	39	programs	program	NOUN
ihlr-16449	910	40	.	.	PUNCT
ihlr-16449	911	1	this	this	PRON
ihlr-16449	911	2	is	be	AUX
ihlr-16449	911	3	important	important	ADJ
ihlr-16449	911	4	since	since	SCONJ
ihlr-16449	911	5	§	§	PROPN
ihlr-16449	911	6	1107	1107	NUM
ihlr-16449	911	7	of	of	ADP
ihlr-16449	911	8	soxa	soxa	NOUN
ihlr-16449	911	9	expressly	expressly	ADV
ihlr-16449	911	10	prohibits	prohibit	VERB
ihlr-16449	911	11	any	any	DET
ihlr-16449	911	12	person	person	NOUN
ihlr-16449	911	13	or	or	CCONJ
ihlr-16449	911	14	organiza­	organiza­	PRON
ihlr-16449	911	15	tion	tion	NOUN
ihlr-16449	911	16	,	,	PUNCT
ihlr-16449	911	17	whether	whether	SCONJ
ihlr-16449	911	18	for	for	ADP
ihlr-16449	911	19	-	-	PUNCT
ihlr-16449	911	20	profit	profit	NOUN
ihlr-16449	911	21	or	or	CCONJ
ihlr-16449	911	22	nonprofit	nonprofit	ADJ
ihlr-16449	911	23	,	,	PUNCT
ihlr-16449	911	24	from	from	ADP
ihlr-16449	911	25	retaliating	retaliate	VERB
ihlr-16449	911	26	against	against	ADP
ihlr-16449	911	27	an	an	DET
ihlr-16449	911	28	employee	employee	NOUN
ihlr-16449	911	29	for	for	ADP
ihlr-16449	911	30	providing	provide	VERB
ihlr-16449	911	31	truthful	truthful	ADJ
ihlr-16449	911	32	information	information	NOUN
ihlr-16449	911	33	to	to	ADP
ihlr-16449	911	34	a	a	DET
ihlr-16449	911	35	law	law	NOUN
ihlr-16449	911	36	enforcement	enforcement	NOUN
ihlr-16449	911	37	officer	officer	NOUN
ihlr-16449	911	38	relating	relate	VERB
ihlr-16449	911	39	to	to	ADP
ihlr-16449	911	40	the	the	DET
ihlr-16449	911	41	commission	commission	NOUN
ihlr-16449	911	42	or	or	CCONJ
ihlr-16449	911	43	possible	possible	ADJ
ihlr-16449	911	44	commission	commission	NOUN
ihlr-16449	911	45	of	of	ADP
ihlr-16449	911	46	any	any	DET
ihlr-16449	911	47	federal	federal	ADJ
ihlr-16449	911	48	offense.178	offense.178	NOUN
ihlr-16449	911	49	it	it	PRON
ihlr-16449	911	50	is	be	AUX
ihlr-16449	911	51	vital	vital	ADJ
ihlr-16449	911	52	for	for	SCONJ
ihlr-16449	911	53	the	the	DET
ihlr-16449	911	54	governing	govern	VERB
ihlr-16449	911	55	board	board	NOUN
ihlr-16449	911	56	to	to	PART
ihlr-16449	911	57	establish	establish	VERB
ihlr-16449	911	58	a	a	DET
ihlr-16449	911	59	culture	culture	NOUN
ihlr-16449	911	60	of	of	ADP
ihlr-16449	911	61	compliance	compliance	NOUN
ihlr-16449	911	62	,	,	PUNCT
ihlr-16449	911	63	since	since	SCONJ
ihlr-16449	911	64	retaliation	retaliation	NOUN
ihlr-16449	911	65	is	be	AUX
ihlr-16449	911	66	generally	generally	ADV
ihlr-16449	911	67	imposed	impose	VERB
ihlr-16449	911	68	by	by	ADP
ihlr-16449	911	69	supervisors	supervisor	NOUN
ihlr-16449	911	70	and	and	CCONJ
ihlr-16449	911	71	senior	senior	ADJ
ihlr-16449	911	72	management	management	NOUN
ihlr-16449	911	73	.	.	PUNCT
ihlr-16449	912	1	in	in	ADP
ihlr-16449	912	2	addition	addition	NOUN
ihlr-16449	912	3	,	,	PUNCT
ihlr-16449	912	4	it	it	PRON
ihlr-16449	912	5	is	be	AUX
ihlr-16449	912	6	also	also	ADV
ihlr-16449	912	7	important	important	ADJ
ihlr-16449	912	8	for	for	SCONJ
ihlr-16449	912	9	the	the	DET
ihlr-16449	912	10	governing	govern	VERB
ihlr-16449	912	11	board	board	NOUN
ihlr-16449	912	12	to	to	PART
ihlr-16449	912	13	establish	establish	VERB
ihlr-16449	912	14	a	a	DET
ihlr-16449	912	15	compliance	compliance	NOUN
ihlr-16449	912	16	committee	committee	NOUN
ihlr-16449	912	17	on	on	ADP
ihlr-16449	912	18	the	the	DET
ihlr-16449	912	19	board	board	NOUN
ihlr-16449	912	20	,	,	PUNCT
ihlr-16449	912	21	with	with	ADP
ihlr-16449	912	22	mechanisms	mechanism	NOUN
ihlr-16449	912	23	for	for	ADP
ihlr-16449	912	24	reporting	reporting	NOUN
ihlr-16449	912	25	and	and	CCONJ
ihlr-16449	912	26	oversight	oversight	NOUN
ihlr-16449	912	27	.	.	PUNCT
ihlr-16449	913	1	g.	g.	PROPN
ihlr-16449	913	2	document	document	NOUN
ihlr-16449	913	3	management	management	NOUN
ihlr-16449	913	4	,	,	PUNCT
ihlr-16449	913	5	retention	retention	NOUN
ihlr-16449	913	6	,	,	PUNCT
ihlr-16449	913	7	and	and	CCONJ
ihlr-16449	913	8	production	production	NOUN
ihlr-16449	913	9	policies	policy	NOUN
ihlr-16449	913	10	one	one	NUM
ihlr-16449	913	11	of	of	ADP
ihlr-16449	913	12	the	the	DET
ihlr-16449	913	13	critical	critical	ADJ
ihlr-16449	913	14	features	feature	NOUN
ihlr-16449	913	15	of	of	ADP
ihlr-16449	913	16	the	the	DET
ihlr-16449	913	17	enron	enron	PROPN
ihlr-16449	913	18	scandal	scandal	NOUN
ihlr-16449	913	19	relates	relate	VERB
ihlr-16449	913	20	to	to	ADP
ihlr-16449	913	21	the	the	DET
ihlr-16449	913	22	destruc­	destruc­	PROPN
ihlr-16449	913	23	tion	tion	NOUN
ihlr-16449	913	24	of	of	ADP
ihlr-16449	913	25	internal	internal	ADJ
ihlr-16449	913	26	financial	financial	ADJ
ihlr-16449	913	27	and	and	CCONJ
ihlr-16449	913	28	legal	legal	ADJ
ihlr-16449	913	29	documents	document	NOUN
ihlr-16449	913	30	.	.	PUNCT
ihlr-16449	914	1	obstruction	obstruction	NOUN
ihlr-16449	914	2	of	of	ADP
ihlr-16449	914	3	an	an	DET
ihlr-16449	914	4	investigation	investigation	NOUN
ihlr-16449	914	5	has	have	AUX
ihlr-16449	914	6	been	be	AUX
ihlr-16449	914	7	an	an	DET
ihlr-16449	914	8	important	important	ADJ
ihlr-16449	914	9	criminal	criminal	ADJ
ihlr-16449	914	10	penalty	penalty	NOUN
ihlr-16449	914	11	in	in	ADP
ihlr-16449	914	12	the	the	DET
ihlr-16449	914	13	arsenal	arsenal	NOUN
ihlr-16449	914	14	of	of	ADP
ihlr-16449	914	15	federal	federal	ADJ
ihlr-16449	914	16	authorities	authority	NOUN
ihlr-16449	914	17	.	.	PUNCT
ihlr-16449	915	1	soxa	soxa	NOUN
ihlr-16449	915	2	enhances	enhance	VERB
ihlr-16449	915	3	this	this	DET
ihlr-16449	915	4	area	area	NOUN
ihlr-16449	915	5	of	of	ADP
ihlr-16449	915	6	enforcement	enforcement	NOUN
ihlr-16449	915	7	by	by	ADP
ihlr-16449	915	8	making	make	VERB
ihlr-16449	915	9	it	it	PRON
ihlr-16449	915	10	a	a	DET
ihlr-16449	915	11	crime	crime	NOUN
ihlr-16449	915	12	to	to	PART
ihlr-16449	915	13	alter	alter	VERB
ihlr-16449	915	14	,	,	PUNCT
ihlr-16449	915	15	cover	cover	VERB
ihlr-16449	915	16	up	up	ADP
ihlr-16449	915	17	,	,	PUNCT
ihlr-16449	915	18	falsify	falsify	VERB
ihlr-16449	915	19	,	,	PUNCT
ihlr-16449	915	20	or	or	CCONJ
ihlr-16449	915	21	destroy	destroy	VERB
ihlr-16449	915	22	any	any	DET
ihlr-16449	915	23	document	document	NOUN
ihlr-16449	915	24	to	to	PART
ihlr-16449	915	25	prevent	prevent	VERB
ihlr-16449	915	26	its	its	PRON
ihlr-16449	915	27	use	use	NOUN
ihlr-16449	915	28	in	in	ADP
ihlr-16449	915	29	any	any	DET
ihlr-16449	915	30	federal	federal	ADJ
ihlr-16449	915	31	investigation	investigation	NOUN
ihlr-16449	915	32	or	or	CCONJ
ihlr-16449	915	33	official	official	ADJ
ihlr-16449	915	34	proceeding	proceeding	NOUN
ihlr-16449	915	35	.	.	PUNCT
ihlr-16449	916	1	healthcare	healthcare	NOUN
ihlr-16449	916	2	organizations	organization	NOUN
ihlr-16449	916	3	are	be	AUX
ihlr-16449	916	4	currently	currently	ADV
ihlr-16449	916	5	subjected	subject	VERB
ihlr-16449	916	6	to	to	ADP
ihlr-16449	916	7	concurrent	concurrent	ADJ
ihlr-16449	916	8	or	or	CCONJ
ihlr-16449	916	9	retrospective	retrospective	ADJ
ihlr-16449	916	10	audits	audits	NOUN
ihlr-16449	916	11	by	by	ADP
ihlr-16449	916	12	third	third	ADJ
ihlr-16449	916	13	-	-	PUNCT
ihlr-16449	916	14	party	party	NOUN
ihlr-16449	916	15	payors	payor	NOUN
ihlr-16449	916	16	,	,	PUNCT
ihlr-16449	916	17	government	government	NOUN
ihlr-16449	916	18	agencies	agency	NOUN
ihlr-16449	916	19	,	,	PUNCT
ihlr-16449	916	20	and	and	CCONJ
ihlr-16449	916	21	accreditation	accreditation	NOUN
ihlr-16449	916	22	organizations	organization	NOUN
ihlr-16449	916	23	.	.	PUNCT
ihlr-16449	917	1	therefore	therefore	ADV
ihlr-16449	917	2	,	,	PUNCT
ihlr-16449	917	3	the	the	DET
ihlr-16449	917	4	avail­	avail­	PROPN
ihlr-16449	917	5	ability	ability	NOUN
ihlr-16449	917	6	of	of	ADP
ihlr-16449	917	7	complete	complete	ADJ
ihlr-16449	917	8	and	and	CCONJ
ihlr-16449	917	9	accurate	accurate	ADJ
ihlr-16449	917	10	records	record	NOUN
ihlr-16449	917	11	is	be	AUX
ihlr-16449	917	12	a	a	DET
ihlr-16449	917	13	significant	significant	ADJ
ihlr-16449	917	14	priority	priority	NOUN
ihlr-16449	917	15	.	.	PUNCT
ihlr-16449	918	1	there	there	PRON
ihlr-16449	918	2	is	be	VERB
ihlr-16449	918	3	increased	increase	VERB
ihlr-16449	918	4	scrutiny	scrutiny	NOUN
ihlr-16449	918	5	of	of	ADP
ihlr-16449	918	6	tax	tax	NOUN
ihlr-16449	918	7	-	-	PUNCT
ihlr-16449	918	8	exempt	exempt	ADJ
ihlr-16449	918	9	and	and	CCONJ
ihlr-16449	918	10	healthcare	healthcare	NOUN
ihlr-16449	918	11	organizations	organization	NOUN
ihlr-16449	918	12	by	by	ADP
ihlr-16449	918	13	agencies	agency	NOUN
ihlr-16449	918	14	,	,	PUNCT
ihlr-16449	918	15	authorities	authority	NOUN
ihlr-16449	918	16	,	,	PUNCT
ihlr-16449	918	17	and	and	CCONJ
ihlr-16449	918	18	other	other	ADJ
ihlr-16449	918	19	interests	interest	NOUN
ihlr-16449	918	20	desiring	desire	VERB
ihlr-16449	918	21	greater	great	ADJ
ihlr-16449	918	22	transparency	transparency	NOUN
ihlr-16449	918	23	,	,	PUNCT
ihlr-16449	918	24	accessibility	accessibility	NOUN
ihlr-16449	918	25	,	,	PUNCT
ihlr-16449	918	26	and	and	CCONJ
ihlr-16449	918	27	compliance	compliance	NOUN
ihlr-16449	918	28	.	.	PUNCT
ihlr-16449	919	1	as	as	ADP
ihlr-16449	919	2	a	a	DET
ihlr-16449	919	3	result	result	NOUN
ihlr-16449	919	4	,	,	PUNCT
ihlr-16449	919	5	nonprofit	nonprofit	ADJ
ihlr-16449	919	6	governing	govern	VERB
ihlr-16449	919	7	boards	board	NOUN
ihlr-16449	919	8	will	will	AUX
ihlr-16449	919	9	need	need	VERB
ihlr-16449	919	10	to	to	PART
ihlr-16449	919	11	assess	assess	VERB
ihlr-16449	919	12	the	the	DET
ihlr-16449	919	13	sources	source	NOUN
ihlr-16449	919	14	of	of	ADP
ihlr-16449	919	15	such	such	ADJ
ihlr-16449	919	16	oversight	oversight	NOUN
ihlr-16449	919	17	.	.	PUNCT
ihlr-16449	920	1	perhaps	perhaps	ADV
ihlr-16449	920	2	more	more	ADV
ihlr-16449	920	3	challenging	challenging	ADJ
ihlr-16449	920	4	will	will	AUX
ihlr-16449	920	5	be	be	AUX
ihlr-16449	920	6	to	to	PART
ihlr-16449	920	7	anticipate	anticipate	VERB
ihlr-16449	920	8	what	what	PRON
ihlr-16449	920	9	documents	document	NOUN
ihlr-16449	920	10	,	,	PUNCT
ihlr-16449	920	11	reports	report	NOUN
ihlr-16449	920	12	,	,	PUNCT
ihlr-16449	920	13	or	or	CCONJ
ihlr-16449	920	14	other	other	ADJ
ihlr-16449	920	15	information	information	NOUN
ihlr-16449	920	16	these	these	DET
ihlr-16449	920	17	entities	entity	NOUN
ihlr-16449	920	18	might	might	AUX
ihlr-16449	920	19	want	want	VERB
ihlr-16449	920	20	to	to	PART
ihlr-16449	920	21	review	review	VERB
ihlr-16449	920	22	or	or	CCONJ
ihlr-16449	920	23	inspect	inspect	VERB
ihlr-16449	920	24	years	year	NOUN
ihlr-16449	920	25	in	in	ADP
ihlr-16449	920	26	the	the	DET
ihlr-16449	920	27	future	future	NOUN
ihlr-16449	920	28	relative	relative	ADJ
ihlr-16449	920	29	to	to	ADP
ihlr-16449	920	30	the	the	DET
ihlr-16449	920	31	organiza­	organiza­	CCONJ
ihlr-16449	920	32	tion	tion	NOUN
ihlr-16449	920	33	's	's	PART
ihlr-16449	920	34	current	current	ADJ
ihlr-16449	920	35	activities	activity	NOUN
ihlr-16449	920	36	.	.	PUNCT
ihlr-16449	921	1	a	a	DET
ihlr-16449	921	2	document	document	NOUN
ihlr-16449	921	3	management	management	NOUN
ihlr-16449	921	4	and	and	CCONJ
ihlr-16449	921	5	retention	retention	NOUN
ihlr-16449	921	6	policy	policy	NOUN
ihlr-16449	921	7	to	to	PART
ihlr-16449	921	8	respond	respond	VERB
ihlr-16449	921	9	to	to	ADP
ihlr-16449	921	10	such	such	ADJ
ihlr-16449	921	11	retrospective	retrospective	ADJ
ihlr-16449	921	12	evaluations	evaluation	NOUN
ihlr-16449	921	13	is	be	AUX
ihlr-16449	921	14	an	an	DET
ihlr-16449	921	15	important	important	ADJ
ihlr-16449	921	16	issue	issue	NOUN
ihlr-16449	921	17	for	for	ADP
ihlr-16449	921	18	the	the	DET
ihlr-16449	921	19	178	178	NUM
ihlr-16449	921	20	.	.	PUNCT
ihlr-16449	922	1	soxa	soxa	NOUN
ihlr-16449	922	2	§	§	PROPN
ihlr-16449	922	3	1107	1107	NUM
ihlr-16449	922	4	,	,	PUNCT
ihlr-16449	922	5	18	18	NUM
ihlr-16449	922	6	u.s.c	u.s.c	NOUN
ihlr-16449	922	7	.	.	PUNCT
ihlr-16449	923	1	§	§	PROPN
ihlr-16449	923	2	1513(e)(2004	1513(e)(2004	NUM
ihlr-16449	923	3	)	)	PUNCT
ihlr-16449	923	4	.	.	PUNCT
ihlr-16449	924	1	2004	2004	NUM
ihlr-16449	924	2	]	]	PUNCT
ihlr-16449	924	3	healthcare	healthcare	NOUN
ihlr-16449	924	4	organizations	organization	NOUN
ihlr-16449	924	5	and	and	CCONJ
ihlr-16449	924	6	the	the	DET
ihlr-16449	924	7	implications	implication	NOUN
ihlr-16449	924	8	of	of	ADP
ihlr-16449	924	9	soxa	soxa	NOUN
ihlr-16449	924	10	211	211	NUM
ihlr-16449	924	11	governing	govern	VERB
ihlr-16449	924	12	board	board	NOUN
ihlr-16449	924	13	.	.	PUNCT
ihlr-16449	925	1	the	the	DET
ihlr-16449	925	2	recent	recent	ADJ
ihlr-16449	925	3	corporate	corporate	ADJ
ihlr-16449	925	4	scandals	scandal	NOUN
ihlr-16449	925	5	and	and	CCONJ
ihlr-16449	925	6	the	the	DET
ihlr-16449	925	7	criminal	criminal	ADJ
ihlr-16449	925	8	enforcement	enforcement	NOUN
ihlr-16449	925	9	features	feature	NOUN
ihlr-16449	925	10	of	of	ADP
ihlr-16449	925	11	soxa	soxa	NOUN
ihlr-16449	925	12	in	in	ADP
ihlr-16449	925	13	this	this	DET
ihlr-16449	925	14	area	area	NOUN
ihlr-16449	925	15	highlight	highlight	VERB
ihlr-16449	925	16	the	the	DET
ihlr-16449	925	17	significance	significance	NOUN
ihlr-16449	925	18	of	of	ADP
ihlr-16449	925	19	the	the	DET
ihlr-16449	925	20	policy	policy	NOUN
ihlr-16449	925	21	.	.	PUNCT
ihlr-16449	926	1	ix	ix	INTJ
ihlr-16449	926	2	.	.	PUNCT
ihlr-16449	926	3	conclusion	conclusion	NOUN
ihlr-16449	926	4	it	it	PRON
ihlr-16449	926	5	is	be	AUX
ihlr-16449	926	6	inevitable	inevitable	ADJ
ihlr-16449	926	7	that	that	SCONJ
ihlr-16449	926	8	an	an	DET
ihlr-16449	926	9	organization	organization	NOUN
ihlr-16449	926	10	's	's	PART
ihlr-16449	926	11	activities	activity	NOUN
ihlr-16449	926	12	today	today	NOUN
ihlr-16449	926	13	will	will	AUX
ihlr-16449	926	14	be	be	AUX
ihlr-16449	926	15	retros­	retros­	NOUN
ihlr-16449	926	16	pectively	pectively	ADV
ihlr-16449	926	17	judged	judge	VERB
ihlr-16449	926	18	in	in	ADP
ihlr-16449	926	19	the	the	DET
ihlr-16449	926	20	future	future	NOUN
ihlr-16449	926	21	through	through	ADP
ihlr-16449	926	22	a	a	DET
ihlr-16449	926	23	lens	lens	NOUN
ihlr-16449	926	24	that	that	PRON
ihlr-16449	926	25	applies	apply	VERB
ihlr-16449	926	26	future	future	ADJ
ihlr-16449	926	27	standards	standard	NOUN
ihlr-16449	926	28	.	.	PUNCT
ihlr-16449	927	1	members	member	NOUN
ihlr-16449	927	2	of	of	ADP
ihlr-16449	927	3	governing	govern	VERB
ihlr-16449	927	4	boards	board	NOUN
ihlr-16449	927	5	for	for	ADP
ihlr-16449	927	6	nonprofit	nonprofit	ADJ
ihlr-16449	927	7	healthcare	healthcare	NOUN
ihlr-16449	927	8	organizations	organization	NOUN
ihlr-16449	927	9	must	must	AUX
ihlr-16449	927	10	be	be	AUX
ihlr-16449	927	11	aware	aware	ADJ
ihlr-16449	927	12	of	of	ADP
ihlr-16449	927	13	that	that	DET
ihlr-16449	927	14	probability	probability	NOUN
ihlr-16449	927	15	as	as	SCONJ
ihlr-16449	927	16	they	they	PRON
ihlr-16449	927	17	study	study	VERB
ihlr-16449	927	18	the	the	DET
ihlr-16449	927	19	rapid	rapid	ADJ
ihlr-16449	927	20	changes	change	NOUN
ihlr-16449	927	21	taking	take	VERB
ihlr-16449	927	22	place	place	NOUN
ihlr-16449	927	23	with	with	ADP
ihlr-16449	927	24	respect	respect	NOUN
ihlr-16449	927	25	to	to	ADP
ihlr-16449	927	26	the	the	DET
ihlr-16449	927	27	standards	standard	NOUN
ihlr-16449	927	28	and	and	CCONJ
ihlr-16449	927	29	expectations	expectation	NOUN
ihlr-16449	927	30	for	for	ADP
ihlr-16449	927	31	corporate	corporate	ADJ
ihlr-16449	927	32	governance	governance	NOUN
ihlr-16449	927	33	.	.	PUNCT
ihlr-16449	928	1	the	the	DET
ihlr-16449	928	2	public	public	NOUN
ihlr-16449	928	3	to	to	PART
ihlr-16449	928	4	be	be	AUX
ihlr-16449	928	5	served	serve	VERB
ihlr-16449	928	6	has	have	AUX
ihlr-16449	928	7	become	become	VERB
ihlr-16449	928	8	more	more	ADV
ihlr-16449	928	9	multifaceted	multifaceted	ADJ
ihlr-16449	928	10	,	,	PUNCT
ihlr-16449	928	11	and	and	CCONJ
ihlr-16449	928	12	the	the	DET
ihlr-16449	928	13	sources	source	NOUN
ihlr-16449	928	14	for	for	ADP
ihlr-16449	928	15	accountability	accountability	NOUN
ihlr-16449	928	16	have	have	AUX
ihlr-16449	928	17	increased	increase	VERB
ihlr-16449	928	18	.	.	PUNCT
ihlr-16449	929	1	the	the	DET
ihlr-16449	929	2	consequences	consequence	NOUN
ihlr-16449	929	3	of	of	ADP
ihlr-16449	929	4	ignoring	ignore	VERB
ihlr-16449	929	5	one	one	NUM
ihlr-16449	929	6	's	's	PART
ihlr-16449	929	7	duties	duty	NOUN
ihlr-16449	929	8	on	on	ADP
ihlr-16449	929	9	a	a	DET
ihlr-16449	929	10	board	board	NOUN
ihlr-16449	929	11	are	be	AUX
ihlr-16449	929	12	increasingly	increasingly	ADV
ihlr-16449	929	13	complicated	complicated	ADJ
ihlr-16449	929	14	and	and	CCONJ
ihlr-16449	929	15	threatening	threaten	VERB
ihlr-16449	929	16	for	for	ADP
ihlr-16449	929	17	the	the	DET
ihlr-16449	929	18	board	board	NOUN
ihlr-16449	929	19	member	member	NOUN
ihlr-16449	929	20	and	and	CCONJ
ihlr-16449	929	21	the	the	DET
ihlr-16449	929	22	organization	organization	NOUN
ihlr-16449	929	23	.	.	PUNCT
ihlr-16449	930	1	nonprofits	nonprofit	NOUN
ihlr-16449	930	2	should	should	AUX
ihlr-16449	930	3	not	not	PART
ihlr-16449	930	4	view	view	VERB
ihlr-16449	930	5	these	these	DET
ihlr-16449	930	6	various	various	ADJ
ihlr-16449	930	7	developments	development	NOUN
ihlr-16449	930	8	narrowly	narrowly	ADV
ihlr-16449	930	9	or	or	CCONJ
ihlr-16449	930	10	in	in	ADP
ihlr-16449	930	11	isolation	isolation	NOUN
ihlr-16449	930	12	.	.	PUNCT
ihlr-16449	931	1	rather	rather	ADV
ihlr-16449	931	2	,	,	PUNCT
ihlr-16449	931	3	they	they	PRON
ihlr-16449	931	4	should	should	AUX
ihlr-16449	931	5	strive	strive	VERB
ihlr-16449	931	6	to	to	PART
ihlr-16449	931	7	understand	understand	VERB
ihlr-16449	931	8	the	the	DET
ihlr-16449	931	9	broader	broad	ADJ
ihlr-16449	931	10	and	and	CCONJ
ihlr-16449	931	11	deeper	deep	ADJ
ihlr-16449	931	12	context	context	NOUN
ihlr-16449	931	13	of	of	ADP
ihlr-16449	931	14	"	"	PUNCT
ihlr-16449	931	15	corporate	corporate	ADJ
ihlr-16449	931	16	governance	governance	NOUN
ihlr-16449	931	17	,	,	PUNCT
ihlr-16449	931	18	"	"	PUNCT
ihlr-16449	931	19	so	so	SCONJ
ihlr-16449	931	20	that	that	SCONJ
ihlr-16449	931	21	the	the	DET
ihlr-16449	931	22	single	single	ADJ
ihlr-16449	931	23	legislative	legislative	ADJ
ihlr-16449	931	24	initiative	initiative	NOUN
ihlr-16449	931	25	represented	represent	VERB
ihlr-16449	931	26	by	by	ADP
ihlr-16449	931	27	soxa	soxa	NOUN
ihlr-16449	931	28	can	can	AUX
ihlr-16449	931	29	be	be	AUX
ihlr-16449	931	30	better	well	ADV
ihlr-16449	931	31	appreciated	appreciated	ADJ
ihlr-16449	931	32	.	.	PUNCT
ihlr-16449	932	1	on	on	ADP
ihlr-16449	932	2	its	its	PRON
ihlr-16449	932	3	face	face	NOUN
ihlr-16449	932	4	,	,	PUNCT
ihlr-16449	932	5	soxa	soxa	NOUN
ihlr-16449	932	6	may	may	AUX
ihlr-16449	932	7	be	be	AUX
ihlr-16449	932	8	dismissed	dismiss	VERB
ihlr-16449	932	9	or	or	CCONJ
ihlr-16449	932	10	given	give	VERB
ihlr-16449	932	11	little	little	ADJ
ihlr-16449	932	12	attention	attention	NOUN
ihlr-16449	932	13	since	since	SCONJ
ihlr-16449	932	14	it	it	PRON
ihlr-16449	932	15	only	only	ADV
ihlr-16449	932	16	applies	apply	VERB
ihlr-16449	932	17	to	to	ADP
ihlr-16449	932	18	for	for	ADP
ihlr-16449	932	19	-	-	PUNCT
ihlr-16449	932	20	profit	profit	NOUN
ihlr-16449	932	21	,	,	PUNCT
ihlr-16449	932	22	publicly­	publicly­	PROPN
ihlr-16449	932	23	traded	trade	VERB
ihlr-16449	932	24	corporations	corporation	NOUN
ihlr-16449	932	25	.	.	PUNCT
ihlr-16449	933	1	however	however	ADV
ihlr-16449	933	2	,	,	PUNCT
ihlr-16449	933	3	in	in	ADP
ihlr-16449	933	4	the	the	DET
ihlr-16449	933	5	broader	broad	ADJ
ihlr-16449	933	6	context	context	NOUN
ihlr-16449	933	7	,	,	PUNCT
ihlr-16449	933	8	as	as	SCONJ
ihlr-16449	933	9	described	describe	VERB
ihlr-16449	933	10	in	in	ADP
ihlr-16449	933	11	this	this	DET
ihlr-16449	933	12	article	article	NOUN
ihlr-16449	933	13	,	,	PUNCT
ihlr-16449	933	14	soxa	soxa	NOUN
ihlr-16449	933	15	can	can	AUX
ihlr-16449	933	16	and	and	CCONJ
ihlr-16449	933	17	should	should	AUX
ihlr-16449	933	18	be	be	AUX
ihlr-16449	933	19	more	more	ADV
ihlr-16449	933	20	fully	fully	ADV
ihlr-16449	933	21	appreciated	appreciate	VERB
ihlr-16449	933	22	as	as	ADP
ihlr-16449	933	23	a	a	DET
ihlr-16449	933	24	catalyst	catalyst	NOUN
ihlr-16449	933	25	of	of	ADP
ihlr-16449	933	26	change	change	NOUN
ihlr-16449	933	27	,	,	PUNCT
ihlr-16449	933	28	enhancing	enhance	VERB
ihlr-16449	933	29	the	the	DET
ihlr-16449	933	30	responsibilities	responsibility	NOUN
ihlr-16449	933	31	of	of	ADP
ihlr-16449	933	32	the	the	DET
ihlr-16449	933	33	nonprofit	nonprofit	ADJ
ihlr-16449	933	34	healthcare	healthcare	NOUN
ihlr-16449	934	1	organiza­	organiza­	DET
ihlr-16449	934	2	tion	tion	NOUN
ihlr-16449	934	3	's	's	PART
ihlr-16449	934	4	governing	govern	VERB
ihlr-16449	934	5	board	board	NOUN
ihlr-16449	934	6	to	to	PART
ihlr-16449	934	7	meet	meet	VERB
ihlr-16449	934	8	the	the	DET
ihlr-16449	934	9	needs	need	NOUN
ihlr-16449	934	10	of	of	ADP
ihlr-16449	934	11	its	its	PRON
ihlr-16449	934	12	community	community	NOUN
ihlr-16449	934	13	.	.	PUNCT
ihlr-16449	935	1	gone	go	VERB
ihlr-16449	935	2	are	be	AUX
ihlr-16449	935	3	the	the	DET
ihlr-16449	935	4	days	day	NOUN
ihlr-16449	935	5	when	when	SCONJ
ihlr-16449	935	6	a	a	DET
ihlr-16449	935	7	community	community	NOUN
ihlr-16449	935	8	leader	leader	NOUN
ihlr-16449	935	9	can	can	AUX
ihlr-16449	935	10	simply	simply	ADV
ihlr-16449	935	11	"	"	PUNCT
ihlr-16449	935	12	show	show	VERB
ihlr-16449	935	13	up	up	ADP
ihlr-16449	935	14	"	"	PUNCT
ihlr-16449	935	15	for	for	ADP
ihlr-16449	935	16	periodic	periodic	ADJ
ihlr-16449	935	17	meetings	meeting	NOUN
ihlr-16449	935	18	and	and	CCONJ
ihlr-16449	935	19	fund	fund	NOUN
ihlr-16449	935	20	-	-	PUNCT
ihlr-16449	935	21	raising	raise	VERB
ihlr-16449	935	22	events	event	NOUN
ihlr-16449	935	23	and	and	CCONJ
ihlr-16449	935	24	fulfill	fulfill	VERB
ihlr-16449	935	25	his	his	PRON
ihlr-16449	935	26	or	or	CCONJ
ihlr-16449	935	27	her	her	PRON
ihlr-16449	935	28	civic	civic	ADJ
ihlr-16449	935	29	duty	duty	NOUN
ihlr-16449	935	30	on	on	ADP
ihlr-16449	935	31	the	the	DET
ihlr-16449	935	32	community	community	NOUN
ihlr-16449	935	33	hospital	hospital	PROPN
ihlr-16449	935	34	board	board	PROPN
ihlr-16449	935	35	.	.	PUNCT
ihlr-16449	936	1	state	state	NOUN
ihlr-16449	936	2	and	and	CCONJ
ihlr-16449	936	3	federal	federal	ADJ
ihlr-16449	936	4	laws	law	NOUN
ihlr-16449	936	5	,	,	PUNCT
ihlr-16449	936	6	regulations	regulation	NOUN
ihlr-16449	936	7	,	,	PUNCT
ihlr-16449	936	8	and	and	CCONJ
ihlr-16449	936	9	standards	standard	NOUN
ihlr-16449	936	10	are	be	AUX
ihlr-16449	936	11	undergoing	undergo	VERB
ihlr-16449	936	12	significant	significant	ADJ
ihlr-16449	936	13	changes	change	NOUN
ihlr-16449	936	14	,	,	PUNCT
ihlr-16449	936	15	and	and	CCONJ
ihlr-16449	936	16	high	high	ADJ
ihlr-16449	936	17	-	-	PUNCT
ihlr-16449	936	18	profile	profile	NOUN
ihlr-16449	936	19	scandals	scandal	NOUN
ihlr-16449	936	20	raise	raise	VERB
ihlr-16449	936	21	the	the	DET
ihlr-16449	936	22	political	political	ADJ
ihlr-16449	936	23	profile	profile	NOUN
ihlr-16449	936	24	of	of	ADP
ihlr-16449	936	25	governance	governance	NOUN
ihlr-16449	936	26	issues	issue	NOUN
ihlr-16449	936	27	,	,	PUNCT
ihlr-16449	936	28	resulting	result	VERB
ihlr-16449	936	29	in	in	ADP
ihlr-16449	936	30	legislative	legislative	ADJ
ihlr-16449	936	31	enactments	enactment	NOUN
ihlr-16449	936	32	and	and	CCONJ
ihlr-16449	936	33	oversight	oversight	NOUN
ihlr-16449	936	34	investigations	investigation	NOUN
ihlr-16449	936	35	.	.	PUNCT
ihlr-16449	937	1	the	the	DET
ihlr-16449	937	2	nonprofit	nonprofit	ADJ
ihlr-16449	937	3	governing	govern	VERB
ihlr-16449	937	4	board	board	NOUN
ihlr-16449	937	5	of	of	ADP
ihlr-16449	937	6	today	today	NOUN
ihlr-16449	937	7	needs	need	VERB
ihlr-16449	937	8	to	to	PART
ihlr-16449	937	9	understand	understand	VERB
ihlr-16449	937	10	these	these	DET
ihlr-16449	937	11	developments	development	NOUN
ihlr-16449	937	12	and	and	CCONJ
ihlr-16449	937	13	anticipate	anticipate	VERB
ihlr-16449	937	14	the	the	DET
ihlr-16449	937	15	scrutiny	scrutiny	NOUN
ihlr-16449	937	16	that	that	PRON
ihlr-16449	937	17	both	both	CCONJ
ihlr-16449	937	18	it	it	PRON
ihlr-16449	937	19	and	and	CCONJ
ihlr-16449	937	20	its	its	PRON
ihlr-16449	937	21	organization	organization	NOUN
ihlr-16449	937	22	will	will	AUX
ihlr-16449	937	23	face	face	VERB
ihlr-16449	937	24	tomorrow	tomorrow	NOUN
ihlr-16449	937	25	.	.	PUNCT