id	sid	tid	token	lemma	pos
iiclr-17826	1	1	new	new	ADJ
iiclr-17826	1	2	regulations	regulation	NOUN
iiclr-17826	1	3	for	for	ADP
iiclr-17826	1	4	lawyers	lawyer	NOUN
iiclr-17826	1	5	:	:	PUNCT
iiclr-17826	1	6	the	the	DET
iiclr-17826	1	7	sec	sec	PROPN
iiclr-17826	1	8	's	's	PART
iiclr-17826	1	9	final	final	ADJ
iiclr-17826	1	10	rule	rule	NOUN
iiclr-17826	1	11	for	for	ADP
iiclr-17826	1	12	professional	professional	ADJ
iiclr-17826	1	13	conduct	conduct	NOUN
iiclr-17826	1	14	in	in	ADP
iiclr-17826	1	15	the	the	DET
iiclr-17826	1	16	wake	wake	NOUN
iiclr-17826	1	17	of	of	ADP
iiclr-17826	1	18	sarbanes	sarbane	NOUN
iiclr-17826	1	19	-	-	PUNCT
iiclr-17826	1	20	oxley	oxley	NOUN
iiclr-17826	1	21	:	:	PUNCT
iiclr-17826	1	22	challenges	challenge	NOUN
iiclr-17826	1	23	for	for	ADP
iiclr-17826	1	24	foreign	foreign	ADJ
iiclr-17826	1	25	attorneys	attorney	NOUN
iiclr-17826	1	26	new	new	ADJ
iiclr-17826	1	27	regulations	regulation	NOUN
iiclr-17826	1	28	for	for	ADP
iiclr-17826	1	29	lawyers	lawyer	NOUN
iiclr-17826	1	30	:	:	PUNCT
iiclr-17826	1	31	the	the	DET
iiclr-17826	1	32	sec	sec	PROPN
iiclr-17826	1	33	's	's	PART
iiclr-17826	1	34	final	final	ADJ
iiclr-17826	1	35	rule	rule	NOUN
iiclr-17826	1	36	for	for	ADP
iiclr-17826	1	37	professional	professional	ADJ
iiclr-17826	1	38	conduct	conduct	NOUN
iiclr-17826	1	39	in	in	ADP
iiclr-17826	1	40	the	the	DET
iiclr-17826	1	41	wake	wake	NOUN
iiclr-17826	1	42	of	of	ADP
iiclr-17826	1	43	sarbanes	sarbane	NOUN
iiclr-17826	1	44	-	-	PUNCT
iiclr-17826	1	45	oxley	oxley	NOUN
iiclr-17826	1	46	:	:	PUNCT
iiclr-17826	1	47	challenges	challenge	NOUN
iiclr-17826	1	48	for	for	ADP
iiclr-17826	1	49	foreign	foreign	ADJ
iiclr-17826	1	50	attorneys	attorney	NOUN
iiclr-17826	1	51	j.	j.	PROPN
iiclr-17826	1	52	curtis	curtis	PROPN
iiclr-17826	1	53	greene	greene	PROPN
iiclr-17826	1	54	*	*	PROPN
iiclr-17826	1	55	i.	i.	PROPN
iiclr-17826	1	56	introduction	introduction	NOUN
iiclr-17826	1	57	the	the	DET
iiclr-17826	1	58	1990	1990	NUM
iiclr-17826	1	59	's	's	PART
iiclr-17826	1	60	was	be	AUX
iiclr-17826	1	61	a	a	DET
iiclr-17826	1	62	period	period	NOUN
iiclr-17826	1	63	of	of	ADP
iiclr-17826	1	64	great	great	ADJ
iiclr-17826	1	65	expansion	expansion	NOUN
iiclr-17826	1	66	and	and	CCONJ
iiclr-17826	1	67	innovation	innovation	NOUN
iiclr-17826	1	68	in	in	ADP
iiclr-17826	1	69	corporate	corporate	ADJ
iiclr-17826	1	70	america	america	PROPN
iiclr-17826	1	71	.	.	PUNCT
iiclr-17826	1	72	'	'	PUNCT
iiclr-17826	2	1	the	the	DET
iiclr-17826	2	2	era	era	NOUN
iiclr-17826	2	3	was	be	AUX
iiclr-17826	2	4	characterized	characterize	VERB
iiclr-17826	2	5	by	by	ADP
iiclr-17826	2	6	the	the	DET
iiclr-17826	2	7	growth	growth	NOUN
iiclr-17826	2	8	and	and	CCONJ
iiclr-17826	2	9	exploitation	exploitation	NOUN
iiclr-17826	2	10	of	of	ADP
iiclr-17826	2	11	the	the	DET
iiclr-17826	2	12	technological	technological	ADJ
iiclr-17826	2	13	industry.2	industry.2	NOUN
iiclr-17826	2	14	from	from	ADP
iiclr-17826	2	15	both	both	CCONJ
iiclr-17826	2	16	a	a	DET
iiclr-17826	2	17	personal	personal	ADJ
iiclr-17826	2	18	and	and	CCONJ
iiclr-17826	2	19	business	business	NOUN
iiclr-17826	2	20	standpoint	standpoint	NOUN
iiclr-17826	2	21	,	,	PUNCT
iiclr-17826	2	22	technology	technology	NOUN
iiclr-17826	2	23	throughout	throughout	ADP
iiclr-17826	2	24	the	the	DET
iiclr-17826	2	25	decade	decade	NOUN
iiclr-17826	2	26	became	became	AUX
iiclr-17826	2	27	increasingly	increasingly	ADV
iiclr-17826	2	28	interwoven	interweave	VERB
iiclr-17826	2	29	into	into	ADP
iiclr-17826	2	30	the	the	DET
iiclr-17826	2	31	fibers	fiber	NOUN
iiclr-17826	2	32	of	of	ADP
iiclr-17826	2	33	everyday	everyday	NOUN
iiclr-17826	2	34	life.3	life.3	SCONJ
iiclr-17826	2	35	unfortunately	unfortunately	ADV
iiclr-17826	2	36	,	,	PUNCT
iiclr-17826	2	37	the	the	DET
iiclr-17826	2	38	demand	demand	NOUN
iiclr-17826	2	39	for	for	ADP
iiclr-17826	2	40	innovation	innovation	NOUN
iiclr-17826	2	41	and	and	CCONJ
iiclr-17826	2	42	technology	technology	NOUN
iiclr-17826	2	43	brought	bring	VERB
iiclr-17826	2	44	with	with	ADP
iiclr-17826	2	45	it	it	PRON
iiclr-17826	2	46	the	the	DET
iiclr-17826	2	47	evolution	evolution	NOUN
iiclr-17826	2	48	of	of	ADP
iiclr-17826	2	49	a	a	DET
iiclr-17826	2	50	stock	stock	NOUN
iiclr-17826	2	51	market	market	NOUN
iiclr-17826	2	52	of	of	ADP
iiclr-17826	2	53	new	new	ADJ
iiclr-17826	2	54	and	and	CCONJ
iiclr-17826	2	55	poorly	poorly	ADV
iiclr-17826	2	56	understood	understand	VERB
iiclr-17826	2	57	companies.4	companies.4	PROPN
iiclr-17826	2	58	also	also	ADV
iiclr-17826	2	59	,	,	PUNCT
iiclr-17826	2	60	the	the	DET
iiclr-17826	2	61	robust	robust	ADJ
iiclr-17826	2	62	financial	financial	ADJ
iiclr-17826	2	63	times	time	NOUN
iiclr-17826	2	64	attracted	attract	VERB
iiclr-17826	2	65	millions	million	NOUN
iiclr-17826	2	66	of	of	ADP
iiclr-17826	2	67	investors	investor	NOUN
iiclr-17826	2	68	who	who	PRON
iiclr-17826	2	69	lacked	lack	VERB
iiclr-17826	2	70	business	business	NOUN
iiclr-17826	2	71	knowledge	knowledge	NOUN
iiclr-17826	2	72	,	,	PUNCT
iiclr-17826	2	73	and	and	CCONJ
iiclr-17826	2	74	to	to	ADP
iiclr-17826	2	75	business	business	NOUN
iiclr-17826	2	76	,	,	PUNCT
iiclr-17826	2	77	the	the	DET
iiclr-17826	2	78	decade	decade	NOUN
iiclr-17826	2	79	tempted	tempt	VERB
iiclr-17826	2	80	thousands	thousand	NOUN
iiclr-17826	2	81	of	of	ADP
iiclr-17826	2	82	high	high	ADJ
iiclr-17826	2	83	-	-	PUNCT
iiclr-17826	2	84	level	level	NOUN
iiclr-17826	2	85	professionals	professional	NOUN
iiclr-17826	2	86	who	who	PRON
iiclr-17826	2	87	lacked	lack	VERB
iiclr-17826	2	88	moral	moral	ADJ
iiclr-17826	2	89	scruples	scruple	NOUN
iiclr-17826	2	90	.	.	PUNCT
iiclr-17826	2	91	'	'	PUNCT
iiclr-17826	3	1	what	what	PRON
iiclr-17826	3	2	followed	follow	VERB
iiclr-17826	3	3	was	be	AUX
iiclr-17826	3	4	a	a	DET
iiclr-17826	3	5	number	number	NOUN
iiclr-17826	3	6	of	of	ADP
iiclr-17826	3	7	major	major	ADJ
iiclr-17826	3	8	corporate	corporate	ADJ
iiclr-17826	3	9	and	and	CCONJ
iiclr-17826	3	10	accounting	accounting	NOUN
iiclr-17826	3	11	scandals	scandal	NOUN
iiclr-17826	3	12	involving	involve	VERB
iiclr-17826	3	13	some	some	PRON
iiclr-17826	3	14	of	of	ADP
iiclr-17826	3	15	the	the	DET
iiclr-17826	3	16	most	most	ADV
iiclr-17826	3	17	prominent	prominent	ADJ
iiclr-17826	3	18	companies	company	NOUN
iiclr-17826	3	19	in	in	ADP
iiclr-17826	3	20	the	the	DET
iiclr-17826	3	21	united	united	PROPN
iiclr-17826	3	22	states	states	PROPN
iiclr-17826	3	23	,	,	PUNCT
iiclr-17826	3	24	including	include	VERB
iiclr-17826	3	25	such	such	ADJ
iiclr-17826	3	26	companies	company	NOUN
iiclr-17826	3	27	as	as	ADP
iiclr-17826	3	28	worldcom	worldcom	PROPN
iiclr-17826	3	29	,	,	PUNCT
iiclr-17826	3	30	global	global	ADJ
iiclr-17826	3	31	crossing	crossing	NOUN
iiclr-17826	3	32	,	,	PUNCT
iiclr-17826	3	33	tyco	tyco	PROPN
iiclr-17826	3	34	,	,	PUNCT
iiclr-17826	3	35	adelphia	adelphia	PROPN
iiclr-17826	3	36	,	,	PUNCT
iiclr-17826	3	37	and	and	CCONJ
iiclr-17826	3	38	most	most	ADV
iiclr-17826	3	39	notably	notably	ADV
iiclr-17826	3	40	enron.6	enron.6	VERB
iiclr-17826	3	41	in	in	ADP
iiclr-17826	3	42	the	the	DET
iiclr-17826	3	43	wake	wake	NOUN
iiclr-17826	3	44	of	of	ADP
iiclr-17826	3	45	these	these	DET
iiclr-17826	3	46	scandals	scandal	NOUN
iiclr-17826	3	47	,	,	PUNCT
iiclr-17826	3	48	investor	investor	NOUN
iiclr-17826	3	49	trust	trust	NOUN
iiclr-17826	3	50	in	in	ADP
iiclr-17826	3	51	corporate	corporate	ADJ
iiclr-17826	3	52	accounting	accounting	NOUN
iiclr-17826	3	53	and	and	CCONJ
iiclr-17826	3	54	financial	financial	ADJ
iiclr-17826	3	55	reporting	reporting	NOUN
iiclr-17826	3	56	practices	practice	NOUN
iiclr-17826	3	57	in	in	ADP
iiclr-17826	3	58	public	public	ADJ
iiclr-17826	3	59	-	-	PUNCT
iiclr-17826	3	60	issue	issue	NOUN
iiclr-17826	3	61	companies	company	NOUN
iiclr-17826	3	62	significantly	significantly	ADV
iiclr-17826	3	63	eroded	erode	VERB
iiclr-17826	3	64	.	.	PUNCT
iiclr-17826	3	65	'	'	PUNCT
iiclr-17826	4	1	*	*	PUNCT
iiclr-17826	4	2	j.d	j.d	PROPN
iiclr-17826	4	3	.	.	PROPN
iiclr-17826	4	4	,	,	PUNCT
iiclr-17826	4	5	indiana	indiana	PROPN
iiclr-17826	4	6	university	university	PROPN
iiclr-17826	4	7	school	school	NOUN
iiclr-17826	4	8	of	of	ADP
iiclr-17826	4	9	law	law	NOUN
iiclr-17826	4	10	-	-	PUNCT
iiclr-17826	4	11	indianapolis	indianapolis	PROPN
iiclr-17826	4	12	,	,	PUNCT
iiclr-17826	4	13	2005	2005	NUM
iiclr-17826	4	14	(	(	PUNCT
iiclr-17826	4	15	expected	expect	VERB
iiclr-17826	4	16	)	)	PUNCT
iiclr-17826	4	17	;	;	PUNCT
iiclr-17826	4	18	m.s	m.s	PROPN
iiclr-17826	4	19	.	.	PROPN
iiclr-17826	4	20	,	,	PUNCT
iiclr-17826	4	21	ball	ball	NOUN
iiclr-17826	4	22	state	state	PROPN
iiclr-17826	4	23	university	university	PROPN
iiclr-17826	4	24	,	,	PUNCT
iiclr-17826	4	25	1994	1994	NUM
iiclr-17826	4	26	;	;	PUNCT
iiclr-17826	4	27	b.s	b.s	PROPN
iiclr-17826	4	28	.	.	PROPN
iiclr-17826	4	29	,	,	PUNCT
iiclr-17826	4	30	ball	ball	NOUN
iiclr-17826	4	31	state	state	PROPN
iiclr-17826	4	32	university	university	PROPN
iiclr-17826	4	33	,	,	PUNCT
iiclr-17826	4	34	1992	1992	NUM
iiclr-17826	4	35	.	.	PUNCT
iiclr-17826	5	1	1	1	X
iiclr-17826	5	2	.	.	PUNCT
iiclr-17826	5	3	lawrence	lawrence	PROPN
iiclr-17826	5	4	a.	a.	PROPN
iiclr-17826	5	5	cunningham	cunningham	PROPN
iiclr-17826	5	6	,	,	PUNCT
iiclr-17826	5	7	professor	professor	NOUN
iiclr-17826	5	8	of	of	ADP
iiclr-17826	5	9	law	law	NOUN
iiclr-17826	5	10	and	and	CCONJ
iiclr-17826	5	11	business	business	NOUN
iiclr-17826	5	12	,	,	PUNCT
iiclr-17826	5	13	boston	boston	PROPN
iiclr-17826	5	14	college	college	PROPN
iiclr-17826	5	15	,	,	PUNCT
iiclr-17826	5	16	sarbanesoxley	sarbanesoxley	NOUN
iiclr-17826	5	17	and	and	CCONJ
iiclr-17826	5	18	all	all	DET
iiclr-17826	5	19	that	that	PRON
iiclr-17826	5	20	:	:	PUNCT
iiclr-17826	5	21	impact	impact	NOUN
iiclr-17826	5	22	beyond	beyond	ADP
iiclr-17826	5	23	america	america	PROPN
iiclr-17826	5	24	's	's	PART
iiclr-17826	5	25	shores	shore	NOUN
iiclr-17826	5	26	,	,	PUNCT
iiclr-17826	5	27	speech	speech	NOUN
iiclr-17826	5	28	to	to	ADP
iiclr-17826	5	29	the	the	DET
iiclr-17826	5	30	fese	fese	NOUN
iiclr-17826	5	31	in	in	ADP
iiclr-17826	5	32	london	london	PROPN
iiclr-17826	5	33	(	(	PUNCT
iiclr-17826	5	34	june	june	PROPN
iiclr-17826	5	35	12	12	NUM
iiclr-17826	5	36	,	,	PUNCT
iiclr-17826	5	37	2003	2003	NUM
iiclr-17826	5	38	)	)	PUNCT
iiclr-17826	5	39	,	,	PUNCT
iiclr-17826	5	40	available	available	ADJ
iiclr-17826	5	41	at	at	ADP
iiclr-17826	5	42	http://www.fese.be/efmc/2003/report/efmccunningham.htm	http://www.fese.be/efmc/2003/report/efmccunningham.htm	PROPN
iiclr-17826	5	43	:	:	PUNCT
iiclr-17826	5	44	(	(	PUNCT
iiclr-17826	5	45	last	last	ADJ
iiclr-17826	5	46	visited	visit	VERB
iiclr-17826	5	47	feb	feb	PROPN
iiclr-17826	5	48	.	.	PROPN
iiclr-17826	5	49	7	7	NUM
iiclr-17826	5	50	,	,	PUNCT
iiclr-17826	5	51	2004	2004	NUM
iiclr-17826	5	52	)	)	PUNCT
iiclr-17826	6	1	[	[	X
iiclr-17826	6	2	hereinafter	hereinafter	NOUN
iiclr-17826	6	3	cunningham	cunningham	PROPN
iiclr-17826	6	4	speech	speech	PROPN
iiclr-17826	6	5	]	]	PUNCT
iiclr-17826	6	6	.	.	PUNCT
iiclr-17826	7	1	2	2	X
iiclr-17826	7	2	.	.	X
iiclr-17826	7	3	see	see	VERB
iiclr-17826	7	4	i	i	PRON
iiclr-17826	7	5	d.	d.	PROPN
iiclr-17826	7	6	3	3	X
iiclr-17826	7	7	.	.	PUNCT
iiclr-17826	8	1	see	see	VERB
iiclr-17826	8	2	i	i	PRON
iiclr-17826	8	3	d.	d.	PROPN
iiclr-17826	8	4	4	4	NUM
iiclr-17826	8	5	.	.	PUNCT
iiclr-17826	9	1	lawrence	lawrence	PROPN
iiclr-17826	9	2	a.	a.	PROPN
iiclr-17826	9	3	cunningham	cunningham	PROPN
iiclr-17826	9	4	,	,	PUNCT
iiclr-17826	9	5	symposium	symposium	NOUN
iiclr-17826	9	6	,	,	PUNCT
iiclr-17826	9	7	crisis	crisis	NOUN
iiclr-17826	9	8	in	in	ADP
iiclr-17826	9	9	confidence	confidence	NOUN
iiclr-17826	9	10	:	:	PUNCT
iiclr-17826	9	11	corporate	corporate	ADJ
iiclr-17826	9	12	governance	governance	NOUN
iiclr-17826	9	13	and	and	CCONJ
iiclr-17826	9	14	professional	professional	ADJ
iiclr-17826	9	15	ethics	ethic	NOUN
iiclr-17826	9	16	post	post	PROPN
iiclr-17826	9	17	-	-	PROPN
iiclr-17826	9	18	enron	enron	PROPN
iiclr-17826	9	19	sponsored	sponsor	VERB
iiclr-17826	9	20	by	by	ADP
iiclr-17826	9	21	wiggin	wiggin	PROPN
iiclr-17826	9	22	&	&	CCONJ
iiclr-17826	9	23	dana	dana	PROPN
iiclr-17826	9	24	:	:	PUNCT
iiclr-17826	9	25	the	the	DET
iiclr-17826	9	26	sarbanes	sarbanes	PROPN
iiclr-17826	9	27	-	-	PUNCT
iiclr-17826	9	28	oxley	oxley	ADJ
iiclr-17826	9	29	yawn	yawn	NOUN
iiclr-17826	9	30	:	:	PUNCT
iiclr-17826	9	31	heavy	heavy	ADJ
iiclr-17826	9	32	rhetoric	rhetoric	NOUN
iiclr-17826	9	33	,	,	PUNCT
iiclr-17826	9	34	light	light	ADJ
iiclr-17826	9	35	reform	reform	NOUN
iiclr-17826	9	36	(	(	PUNCT
iiclr-17826	9	37	and	and	CCONJ
iiclr-17826	9	38	it	it	PRON
iiclr-17826	9	39	just	just	ADV
iiclr-17826	9	40	might	might	AUX
iiclr-17826	9	41	work	work	VERB
iiclr-17826	9	42	)	)	PUNCT
iiclr-17826	9	43	,	,	PUNCT
iiclr-17826	9	44	35	35	NUM
iiclr-17826	9	45	conn	conn	NOUN
iiclr-17826	9	46	.	.	PUNCT
iiclr-17826	10	1	l.	l.	PROPN
iiclr-17826	10	2	rev	rev	PROPN
iiclr-17826	10	3	.	.	PROPN
iiclr-17826	10	4	915	915	NUM
iiclr-17826	10	5	,	,	PUNCT
iiclr-17826	10	6	923	923	NUM
iiclr-17826	10	7	(	(	PUNCT
iiclr-17826	10	8	2003	2003	NUM
iiclr-17826	10	9	)	)	PUNCT
iiclr-17826	10	10	.	.	PUNCT
iiclr-17826	11	1	5	5	X
iiclr-17826	11	2	.	.	X
iiclr-17826	12	1	i	i	PRON
iiclr-17826	12	2	d.	d.	PROPN
iiclr-17826	12	3	6	6	NUM
iiclr-17826	12	4	.	.	PUNCT
iiclr-17826	13	1	see	see	VERB
iiclr-17826	13	2	william	william	PROPN
iiclr-17826	13	3	h.	h.	PROPN
iiclr-17826	13	4	donaldson	donaldson	PROPN
iiclr-17826	13	5	,	,	PUNCT
iiclr-17826	13	6	chairman	chairman	NOUN
iiclr-17826	13	7	,	,	PUNCT
iiclr-17826	13	8	u.s	u.s	PROPN
iiclr-17826	13	9	.	.	PROPN
iiclr-17826	13	10	securities	securities	PROPN
iiclr-17826	13	11	and	and	CCONJ
iiclr-17826	13	12	exchange	exchange	PROPN
iiclr-17826	13	13	commission	commission	PROPN
iiclr-17826	13	14	,	,	PUNCT
iiclr-17826	13	15	testimony	testimony	NOUN
iiclr-17826	13	16	concerning	concern	VERB
iiclr-17826	13	17	implementation	implementation	NOUN
iiclr-17826	13	18	of	of	ADP
iiclr-17826	13	19	the	the	DET
iiclr-17826	13	20	sarbanes	sarbanes	PROPN
iiclr-17826	13	21	-	-	PUNCT
iiclr-17826	13	22	oxley	oxley	PROPN
iiclr-17826	13	23	act	act	NOUN
iiclr-17826	13	24	,	,	PUNCT
iiclr-17826	13	25	(	(	PUNCT
iiclr-17826	13	26	sep	sep	PROPN
iiclr-17826	13	27	.	.	PUNCT
iiclr-17826	14	1	9,2003	9,2003	NUM
iiclr-17826	14	2	)	)	PUNCT
iiclr-17826	14	3	,	,	PUNCT
iiclr-17826	14	4	available	available	ADJ
iiclr-17826	14	5	at	at	ADP
iiclr-17826	14	6	http://www.sec.gov/news/testimony/090903tswhd.htm	http://www.sec.gov/news/testimony/090903tswhd.htm	PROPN
iiclr-17826	14	7	(	(	PUNCT
iiclr-17826	14	8	last	last	ADJ
iiclr-17826	14	9	visited	visit	VERB
iiclr-17826	14	10	feb	feb	PROPN
iiclr-17826	14	11	.	.	PROPN
iiclr-17826	14	12	7	7	NUM
iiclr-17826	14	13	,	,	PUNCT
iiclr-17826	14	14	2004	2004	NUM
iiclr-17826	14	15	)	)	PUNCT
iiclr-17826	15	1	[	[	X
iiclr-17826	15	2	hereinafter	hereinafter	NOUN
iiclr-17826	15	3	donaldson	donaldson	PROPN
iiclr-17826	15	4	testimony	testimony	NOUN
iiclr-17826	15	5	]	]	PUNCT
iiclr-17826	15	6	.	.	PUNCT
iiclr-17826	16	1	7	7	X
iiclr-17826	16	2	.	.	X
iiclr-17826	16	3	see	see	VERB
iiclr-17826	16	4	i	i	PRON
iiclr-17826	16	5	d.	d.	PROPN
iiclr-17826	16	6	see	see	VERB
iiclr-17826	16	7	also	also	ADV
iiclr-17826	16	8	press	press	NOUN
iiclr-17826	16	9	release	release	NOUN
iiclr-17826	16	10	,	,	PUNCT
iiclr-17826	16	11	u.s	u.s	PROPN
iiclr-17826	16	12	.	.	PROPN
iiclr-17826	16	13	securities	securities	PROPN
iiclr-17826	16	14	and	and	CCONJ
iiclr-17826	16	15	exchange	exchange	PROPN
iiclr-17826	16	16	commission	commission	PROPN
iiclr-17826	16	17	,	,	PUNCT
iiclr-17826	16	18	sec	sec	PROPN
iiclr-17826	16	19	charges	charge	NOUN
iiclr-17826	16	20	fastow	fastow	VERB
iiclr-17826	16	21	,	,	PUNCT
iiclr-17826	16	22	former	former	ADJ
iiclr-17826	16	23	enron	enron	PROPN
iiclr-17826	16	24	cfo	cfo	PROPN
iiclr-17826	16	25	,	,	PUNCT
iiclr-17826	16	26	with	with	ADP
iiclr-17826	16	27	fraud	fraud	NOUN
iiclr-17826	16	28	(	(	PUNCT
iiclr-17826	16	29	oct	oct	PROPN
iiclr-17826	16	30	.	.	PROPN
iiclr-17826	16	31	2	2	NUM
iiclr-17826	16	32	,	,	PUNCT
iiclr-17826	16	33	2002	2002	NUM
iiclr-17826	16	34	)	)	PUNCT
iiclr-17826	16	35	,	,	PUNCT
iiclr-17826	16	36	available	available	ADJ
iiclr-17826	16	37	at	at	ADP
iiclr-17826	16	38	http://www.sec.gov/news/press/2002-143.htm	http://www.sec.gov/news/press/2002-143.htm	PROPN
iiclr-17826	16	39	(	(	PUNCT
iiclr-17826	16	40	last	last	ADJ
iiclr-17826	16	41	visited	visit	VERB
iiclr-17826	16	42	feb	feb	PROPN
iiclr-17826	16	43	.	.	PROPN
iiclr-17826	16	44	7	7	NUM
iiclr-17826	16	45	,	,	PUNCT
iiclr-17826	16	46	2004	2004	NUM
iiclr-17826	16	47	)	)	PUNCT
iiclr-17826	17	1	[	[	X
iiclr-17826	17	2	hereinafter	hereinafter	NOUN
iiclr-17826	17	3	sec	sec	PROPN
iiclr-17826	17	4	fastow	fastow	NOUN
iiclr-17826	17	5	release	release	NOUN
iiclr-17826	17	6	]	]	PUNCT
iiclr-17826	17	7	.	.	PUNCT
iiclr-17826	18	1	ind	ind	NOUN
iiclr-17826	18	2	.	.	PUNCT
iiclr-17826	19	1	int'l	int'l	PROPN
iiclr-17826	19	2	&	&	CCONJ
iiclr-17826	19	3	comp	comp	PROPN
iiclr-17826	19	4	.	.	PUNCT
iiclr-17826	20	1	l.	l.	PROPN
iiclr-17826	20	2	rev	rev	PROPN
iiclr-17826	20	3	.	.	PUNCT
iiclr-17826	21	1	in	in	ADP
iiclr-17826	21	2	fact	fact	NOUN
iiclr-17826	21	3	,	,	PUNCT
iiclr-17826	21	4	the	the	DET
iiclr-17826	21	5	scandals	scandal	NOUN
iiclr-17826	21	6	left	leave	VERB
iiclr-17826	21	7	a	a	DET
iiclr-17826	21	8	large	large	ADJ
iiclr-17826	21	9	number	number	NOUN
iiclr-17826	21	10	of	of	ADP
iiclr-17826	21	11	investors	investor	NOUN
iiclr-17826	21	12	perplexed	perplexed	ADJ
iiclr-17826	21	13	and	and	CCONJ
iiclr-17826	21	14	destitute	destitute	ADJ
iiclr-17826	21	15	.	.	PUNCT
iiclr-17826	21	16	'	'	PUNCT
iiclr-17826	22	1	many	many	ADJ
iiclr-17826	22	2	experts	expert	NOUN
iiclr-17826	22	3	,	,	PUNCT
iiclr-17826	22	4	including	include	VERB
iiclr-17826	22	5	chairman	chairman	NOUN
iiclr-17826	22	6	of	of	ADP
iiclr-17826	22	7	the	the	DET
iiclr-17826	22	8	u.s	u.s	PROPN
iiclr-17826	22	9	.	.	PROPN
iiclr-17826	22	10	federal	federal	PROPN
iiclr-17826	22	11	reserve	reserve	PROPN
iiclr-17826	22	12	,	,	PUNCT
iiclr-17826	22	13	alan	alan	PROPN
iiclr-17826	22	14	greenspan	greenspan	PROPN
iiclr-17826	22	15	,	,	PUNCT
iiclr-17826	22	16	believe	believe	VERB
iiclr-17826	22	17	that	that	SCONJ
iiclr-17826	22	18	this	this	DET
iiclr-17826	22	19	lack	lack	NOUN
iiclr-17826	22	20	of	of	ADP
iiclr-17826	22	21	trust	trust	NOUN
iiclr-17826	22	22	was	be	AUX
iiclr-17826	22	23	a	a	DET
iiclr-17826	22	24	major	major	ADJ
iiclr-17826	22	25	contributor	contributor	NOUN
iiclr-17826	22	26	to	to	ADP
iiclr-17826	22	27	the	the	DET
iiclr-17826	22	28	economic	economic	ADJ
iiclr-17826	22	29	slowdown	slowdown	NOUN
iiclr-17826	22	30	in	in	ADP
iiclr-17826	22	31	u.s	u.s	PROPN
iiclr-17826	22	32	.	.	PROPN
iiclr-17826	22	33	capital	capital	NOUN
iiclr-17826	22	34	market	market	NOUN
iiclr-17826	22	35	performance	performance	NOUN
iiclr-17826	22	36	in	in	ADP
iiclr-17826	22	37	the	the	DET
iiclr-17826	22	38	early	early	ADJ
iiclr-17826	22	39	twentyfirst	twentyfirst	NOUN
iiclr-17826	22	40	century.9	century.9	PROPN
iiclr-17826	22	41	in	in	ADP
iiclr-17826	22	42	response	response	NOUN
iiclr-17826	22	43	to	to	ADP
iiclr-17826	22	44	the	the	DET
iiclr-17826	22	45	worldwide	worldwide	ADJ
iiclr-17826	22	46	cries	cry	NOUN
iiclr-17826	22	47	to	to	PART
iiclr-17826	22	48	do	do	AUX
iiclr-17826	22	49	something	something	PRON
iiclr-17826	22	50	,	,	PUNCT
iiclr-17826	22	51	the	the	DET
iiclr-17826	22	52	u.s	u.s	PROPN
iiclr-17826	22	53	.	.	PROPN
iiclr-17826	22	54	congress	congress	PROPN
iiclr-17826	22	55	enacted	enact	VERB
iiclr-17826	22	56	arguably	arguably	ADV
iiclr-17826	22	57	the	the	DET
iiclr-17826	22	58	most	most	ADV
iiclr-17826	22	59	sweeping	sweeping	ADJ
iiclr-17826	22	60	and	and	CCONJ
iiclr-17826	22	61	important	important	ADJ
iiclr-17826	22	62	federal	federal	ADJ
iiclr-17826	22	63	securities	security	NOUN
iiclr-17826	22	64	legislation	legislation	NOUN
iiclr-17826	22	65	since	since	SCONJ
iiclr-17826	22	66	the	the	DET
iiclr-17826	22	67	1930's	1930'	NOUN
iiclr-17826	22	68	,	,	PUNCT
iiclr-17826	22	69	o	o	X
iiclr-17826	22	70	the	the	DET
iiclr-17826	22	71	sarbanes	sarbanes	PROPN
iiclr-17826	22	72	-	-	PUNCT
iiclr-17826	22	73	oxley	oxley	ADJ
iiclr-17826	22	74	act	act	NOUN
iiclr-17826	22	75	of	of	ADP
iiclr-17826	22	76	2002	2002	NUM
iiclr-17826	22	77	(	(	PUNCT
iiclr-17826	22	78	act).1	act).1	X
iiclr-17826	22	79	'	'	PUNCT
iiclr-17826	22	80	determined	determine	VERB
iiclr-17826	22	81	to	to	PART
iiclr-17826	22	82	reduce	reduce	VERB
iiclr-17826	22	83	corporate	corporate	ADJ
iiclr-17826	22	84	misconduct	misconduct	NOUN
iiclr-17826	22	85	and	and	CCONJ
iiclr-17826	22	86	protect	protect	VERB
iiclr-17826	22	87	investors	investor	NOUN
iiclr-17826	22	88	,	,	PUNCT
iiclr-17826	22	89	the	the	DET
iiclr-17826	22	90	act	act	NOUN
iiclr-17826	22	91	establishes	establish	VERB
iiclr-17826	22	92	new	new	ADJ
iiclr-17826	22	93	standards	standard	NOUN
iiclr-17826	22	94	for	for	ADP
iiclr-17826	22	95	corporate	corporate	ADJ
iiclr-17826	22	96	accountability	accountability	NOUN
iiclr-17826	22	97	and	and	CCONJ
iiclr-17826	22	98	penalties	penalty	NOUN
iiclr-17826	22	99	for	for	ADP
iiclr-17826	22	100	wrongdoing	wrongdoing	NOUN
iiclr-17826	22	101	.	.	PUNCT
iiclr-17826	22	102	'	'	PUNCT
iiclr-17826	23	1	2	2	NUM
iiclr-17826	23	2	primarily	primarily	ADV
iiclr-17826	23	3	,	,	PUNCT
iiclr-17826	23	4	the	the	DET
iiclr-17826	23	5	standards	standard	NOUN
iiclr-17826	23	6	place	place	VERB
iiclr-17826	23	7	increased	increase	VERB
iiclr-17826	23	8	responsibilities	responsibility	NOUN
iiclr-17826	23	9	on	on	ADP
iiclr-17826	23	10	those	those	PRON
iiclr-17826	23	11	involved	involve	VERB
iiclr-17826	23	12	in	in	ADP
iiclr-17826	23	13	the	the	DET
iiclr-17826	23	14	corporate	corporate	ADJ
iiclr-17826	23	15	financial	financial	ADJ
iiclr-17826	23	16	reporting	reporting	NOUN
iiclr-17826	23	17	process.13	process.13	NOUN
iiclr-17826	23	18	the	the	DET
iiclr-17826	23	19	broad	broad	ADJ
iiclr-17826	23	20	scope	scope	NOUN
iiclr-17826	23	21	of	of	ADP
iiclr-17826	23	22	the	the	DET
iiclr-17826	23	23	act	act	NOUN
iiclr-17826	23	24	,	,	PUNCT
iiclr-17826	23	25	which	which	PRON
iiclr-17826	23	26	extends	extend	VERB
iiclr-17826	23	27	to	to	ADP
iiclr-17826	23	28	foreign	foreign	ADJ
iiclr-17826	23	29	market	market	NOUN
iiclr-17826	23	30	participants	participant	NOUN
iiclr-17826	23	31	accessing	access	VERB
iiclr-17826	23	32	u.s	u.s	PROPN
iiclr-17826	23	33	.	.	PROPN
iiclr-17826	23	34	capital	capital	NOUN
iiclr-17826	23	35	markets	market	NOUN
iiclr-17826	23	36	,	,	PUNCT
iiclr-17826	23	37	largely	largely	ADV
iiclr-17826	23	38	ignores	ignore	VERB
iiclr-17826	23	39	the	the	DET
iiclr-17826	23	40	differences	difference	NOUN
iiclr-17826	23	41	in	in	ADP
iiclr-17826	23	42	practices	practice	NOUN
iiclr-17826	23	43	and	and	CCONJ
iiclr-17826	23	44	corporate	corporate	ADJ
iiclr-17826	23	45	governance	governance	NOUN
iiclr-17826	23	46	regimes	regime	NOUN
iiclr-17826	23	47	between	between	ADP
iiclr-17826	23	48	the	the	DET
iiclr-17826	23	49	united	united	PROPN
iiclr-17826	23	50	states	states	PROPN
iiclr-17826	23	51	and	and	CCONJ
iiclr-17826	23	52	other	other	ADJ
iiclr-17826	23	53	countries	country	NOUN
iiclr-17826	23	54	.	.	PUNCT
iiclr-17826	23	55	'	'	PUNCT
iiclr-17826	24	1	4	4	NUM
iiclr-17826	24	2	although	although	SCONJ
iiclr-17826	24	3	the	the	DET
iiclr-17826	24	4	act	act	NOUN
iiclr-17826	24	5	provides	provide	VERB
iiclr-17826	24	6	for	for	SCONJ
iiclr-17826	24	7	the	the	DET
iiclr-17826	24	8	securities	security	NOUN
iiclr-17826	24	9	and	and	CCONJ
iiclr-17826	24	10	exchange	exchange	PROPN
iiclr-17826	24	11	commission	commission	PROPN
iiclr-17826	24	12	(	(	PUNCT
iiclr-17826	24	13	sec	sec	PROPN
iiclr-17826	24	14	)	)	PUNCT
iiclr-17826	24	15	to	to	PART
iiclr-17826	24	16	reduce	reduce	VERB
iiclr-17826	24	17	application	application	NOUN
iiclr-17826	24	18	of	of	ADP
iiclr-17826	24	19	certain	certain	ADJ
iiclr-17826	24	20	provisions	provision	NOUN
iiclr-17826	24	21	to	to	ADP
iiclr-17826	24	22	foreign	foreign	ADJ
iiclr-17826	24	23	companies	company	NOUN
iiclr-17826	24	24	,	,	PUNCT
iiclr-17826	24	25	many	many	ADJ
iiclr-17826	24	26	are	be	AUX
iiclr-17826	24	27	surprised	surprise	VERB
iiclr-17826	24	28	by	by	ADP
iiclr-17826	24	29	the	the	DET
iiclr-17826	24	30	extent	extent	NOUN
iiclr-17826	24	31	to	to	PART
iiclr-17826	24	32	which	which	PRON
iiclr-17826	24	33	u.s	u.s	PROPN
iiclr-17826	24	34	.	.	PROPN
iiclr-17826	24	35	law	law	NOUN
iiclr-17826	24	36	and	and	CCONJ
iiclr-17826	24	37	regulatory	regulatory	ADJ
iiclr-17826	24	38	authority	authority	NOUN
iiclr-17826	24	39	has	have	AUX
iiclr-17826	24	40	been	be	AUX
iiclr-17826	24	41	extended	extend	VERB
iiclr-17826	24	42	beyond	beyond	ADP
iiclr-17826	24	43	its	its	PRON
iiclr-17826	24	44	borders	border	NOUN
iiclr-17826	24	45	to	to	ADP
iiclr-17826	24	46	areas	area	NOUN
iiclr-17826	24	47	that	that	PRON
iiclr-17826	24	48	would	would	AUX
iiclr-17826	24	49	normally	normally	ADV
iiclr-17826	24	50	be	be	AUX
iiclr-17826	24	51	governed	govern	VERB
iiclr-17826	24	52	exclusively	exclusively	ADV
iiclr-17826	24	53	by	by	ADP
iiclr-17826	24	54	the	the	DET
iiclr-17826	24	55	law	law	NOUN
iiclr-17826	24	56	of	of	ADP
iiclr-17826	24	57	foreign	foreign	ADJ
iiclr-17826	24	58	jurisdictions	jurisdiction	NOUN
iiclr-17826	24	59	.	.	PUNCT
iiclr-17826	25	1	5	5	NUM
iiclr-17826	25	2	8	8	NUM
iiclr-17826	25	3	.	.	PUNCT
iiclr-17826	26	1	see	see	VERB
iiclr-17826	26	2	rosanna	rosanna	PROPN
iiclr-17826	26	3	ruiz	ruiz	NOUN
iiclr-17826	26	4	,	,	PUNCT
iiclr-17826	26	5	enron	enron	PROPN
iiclr-17826	26	6	employees	employee	NOUN
iiclr-17826	26	7	file	file	VERB
iiclr-17826	26	8	suit	suit	NOUN
iiclr-17826	26	9	over	over	ADP
iiclr-17826	26	10	their	their	PRON
iiclr-17826	26	11	401(k	401(k	NOUN
iiclr-17826	26	12	)	)	PUNCT
iiclr-17826	26	13	losses	loss	NOUN
iiclr-17826	26	14	,	,	PUNCT
iiclr-17826	26	15	hous	hous	ADJ
iiclr-17826	26	16	.	.	PUNCT
iiclr-17826	27	1	chron	chron	PROPN
iiclr-17826	27	2	.	.	PUNCT
iiclr-17826	27	3	,	,	PUNCT
iiclr-17826	27	4	jan	jan	PROPN
iiclr-17826	27	5	.	.	PROPN
iiclr-17826	27	6	28	28	NUM
iiclr-17826	27	7	,	,	PUNCT
iiclr-17826	27	8	2002	2002	NUM
iiclr-17826	27	9	,	,	PUNCT
iiclr-17826	27	10	available	available	ADJ
iiclr-17826	27	11	at	at	ADP
iiclr-17826	27	12	http://www.chron.com/cs/cda/prinstory.hts/topstory/	http://www.chron.com/cs/cda/prinstory.hts/topstory/	NOUN
iiclr-17826	27	13	1228980.htm	1228980.htm	NUM
iiclr-17826	27	14	(	(	PUNCT
iiclr-17826	27	15	last	last	ADJ
iiclr-17826	27	16	visited	visit	VERB
iiclr-17826	27	17	feb	feb	PROPN
iiclr-17826	27	18	.	.	PROPN
iiclr-17826	27	19	7	7	NUM
iiclr-17826	27	20	,	,	PUNCT
iiclr-17826	27	21	2004	2004	NUM
iiclr-17826	27	22	)	)	PUNCT
iiclr-17826	27	23	;	;	PUNCT
iiclr-17826	27	24	marilyn	marilyn	NOUN
iiclr-17826	27	25	geewax	geewax	PROPN
iiclr-17826	27	26	,	,	PUNCT
iiclr-17826	27	27	accounting	accounting	NOUN
iiclr-17826	27	28	reform	reform	NOUN
iiclr-17826	27	29	faces	face	VERB
iiclr-17826	27	30	key	key	ADJ
iiclr-17826	27	31	vote	vote	NOUN
iiclr-17826	27	32	in	in	ADP
iiclr-17826	27	33	senate	senate	PROPN
iiclr-17826	27	34	panel	panel	NOUN
iiclr-17826	27	35	,	,	PUNCT
iiclr-17826	27	36	cox	cox	PROPN
iiclr-17826	27	37	news	news	PROPN
iiclr-17826	27	38	serv	serv	PROPN
iiclr-17826	27	39	.	.	PUNCT
iiclr-17826	27	40	,	,	PUNCT
iiclr-17826	27	41	may	may	AUX
iiclr-17826	27	42	20	20	NUM
iiclr-17826	27	43	,	,	PUNCT
iiclr-17826	27	44	2002	2002	NUM
iiclr-17826	27	45	,	,	PUNCT
iiclr-17826	27	46	at	at	ADP
iiclr-17826	27	47	financial	financial	ADJ
iiclr-17826	27	48	pages	page	NOUN
iiclr-17826	27	49	(	(	PUNCT
iiclr-17826	27	50	noting	note	VERB
iiclr-17826	27	51	that	that	SCONJ
iiclr-17826	27	52	the	the	DET
iiclr-17826	27	53	enron	enron	PROPN
iiclr-17826	27	54	bankruptcy	bankruptcy	NOUN
iiclr-17826	27	55	wiped	wipe	VERB
iiclr-17826	27	56	out	out	ADP
iiclr-17826	27	57	thousands	thousand	NOUN
iiclr-17826	27	58	of	of	ADP
iiclr-17826	27	59	jobs	job	NOUN
iiclr-17826	27	60	and	and	CCONJ
iiclr-17826	27	61	tens	ten	NOUN
iiclr-17826	27	62	of	of	ADP
iiclr-17826	27	63	billions	billion	NOUN
iiclr-17826	27	64	in	in	ADP
iiclr-17826	27	65	investors	investor	NOUN
iiclr-17826	27	66	'	'	PART
iiclr-17826	27	67	savings	saving	NOUN
iiclr-17826	27	68	)	)	PUNCT
iiclr-17826	27	69	.	.	PUNCT
iiclr-17826	28	1	9	9	X
iiclr-17826	28	2	.	.	X
iiclr-17826	28	3	see	see	VERB
iiclr-17826	28	4	pricewaterhousecoopers	pricewaterhousecooper	NOUN
iiclr-17826	28	5	,	,	PUNCT
iiclr-17826	28	6	understanding	understand	VERB
iiclr-17826	28	7	the	the	DET
iiclr-17826	28	8	independent	independent	ADJ
iiclr-17826	28	9	auditor	auditor	NOUN
iiclr-17826	28	10	's	's	PART
iiclr-17826	28	11	role	role	NOUN
iiclr-17826	28	12	in	in	ADP
iiclr-17826	28	13	building	build	VERB
iiclr-17826	28	14	public	public	ADJ
iiclr-17826	28	15	trust	trust	NOUN
iiclr-17826	28	16	:	:	PUNCT
iiclr-17826	28	17	a	a	DET
iiclr-17826	28	18	white	white	ADJ
iiclr-17826	28	19	paper	paper	NOUN
iiclr-17826	28	20	,	,	PUNCT
iiclr-17826	28	21	at	at	ADP
iiclr-17826	28	22	2	2	NUM
iiclr-17826	28	23	,	,	PUNCT
iiclr-17826	28	24	(	(	PUNCT
iiclr-17826	28	25	2003	2003	NUM
iiclr-17826	28	26	)	)	PUNCT
iiclr-17826	28	27	,	,	PUNCT
iiclr-17826	28	28	available	available	ADJ
iiclr-17826	28	29	at	at	ADP
iiclr-17826	28	30	http://www.pwcglobal.com/images/gx/eng/about/svcs/grms/pwc-sowp3.pdf	http://www.pwcglobal.com/images/gx/eng/about/svcs/grms/pwc-sowp3.pdf	PROPN
iiclr-17826	28	31	(	(	PUNCT
iiclr-17826	28	32	last	last	ADV
iiclr-17826	28	33	visited	visit	VERB
iiclr-17826	28	34	sept	sept	PROPN
iiclr-17826	28	35	.	.	PROPN
iiclr-17826	28	36	2	2	NUM
iiclr-17826	28	37	,	,	PUNCT
iiclr-17826	28	38	2003	2003	NUM
iiclr-17826	28	39	)	)	PUNCT
iiclr-17826	28	40	;	;	PUNCT
iiclr-17826	28	41	rebuilding	rebuild	VERB
iiclr-17826	28	42	trust	trust	NOUN
iiclr-17826	28	43	,	,	PUNCT
iiclr-17826	28	44	legal	legal	ADJ
iiclr-17826	28	45	week	week	NOUN
iiclr-17826	28	46	global	global	ADJ
iiclr-17826	28	47	,	,	PUNCT
iiclr-17826	28	48	july	july	PROPN
iiclr-17826	28	49	24	24	NUM
iiclr-17826	28	50	,	,	PUNCT
iiclr-17826	28	51	2002	2002	NUM
iiclr-17826	28	52	,	,	PUNCT
iiclr-17826	28	53	available	available	ADJ
iiclr-17826	28	54	at	at	ADP
iiclr-17826	28	55	http://www.legalweekglobal.netlviewltem.asp?id=9949&keyword=rebuilding	http://www.legalweekglobal.netlviewltem.asp?id=9949&keyword=rebuilde	VERB
iiclr-17826	28	56	(	(	PUNCT
iiclr-17826	28	57	last	last	ADJ
iiclr-17826	28	58	visited	visit	VERB
iiclr-17826	28	59	feb	feb	PROPN
iiclr-17826	28	60	.	.	PROPN
iiclr-17826	28	61	7	7	NUM
iiclr-17826	28	62	,	,	PUNCT
iiclr-17826	28	63	2004	2004	NUM
iiclr-17826	28	64	)	)	PUNCT
iiclr-17826	28	65	.	.	PUNCT
iiclr-17826	29	1	10	10	NUM
iiclr-17826	29	2	.	.	X
iiclr-17826	30	1	ethiopis	ethiopis	PROPN
iiclr-17826	30	2	tafara	tafara	PROPN
iiclr-17826	30	3	,	,	PUNCT
iiclr-17826	30	4	acting	acting	NOUN
iiclr-17826	30	5	director	director	NOUN
iiclr-17826	30	6	,	,	PUNCT
iiclr-17826	30	7	office	office	NOUN
iiclr-17826	30	8	of	of	ADP
iiclr-17826	30	9	international	international	ADJ
iiclr-17826	30	10	affairs	affairs	PROPN
iiclr-17826	30	11	,	,	PUNCT
iiclr-17826	30	12	u.s	u.s	PROPN
iiclr-17826	30	13	.	.	PROPN
iiclr-17826	30	14	securities	securities	PROPN
iiclr-17826	30	15	and	and	CCONJ
iiclr-17826	30	16	exchange	exchange	PROPN
iiclr-17826	30	17	commission	commission	PROPN
iiclr-17826	30	18	,	,	PUNCT
iiclr-17826	30	19	addressing	address	VERB
iiclr-17826	30	20	international	international	ADJ
iiclr-17826	30	21	concerns	concern	NOUN
iiclr-17826	30	22	under	under	ADP
iiclr-17826	30	23	the	the	DET
iiclr-17826	30	24	sarbanes	sarbanes	PROPN
iiclr-17826	30	25	-	-	PUNCT
iiclr-17826	30	26	oxley	oxley	ADJ
iiclr-17826	30	27	act	act	NOUN
iiclr-17826	30	28	(	(	PUNCT
iiclr-17826	30	29	june	june	PROPN
iiclr-17826	30	30	10	10	NUM
iiclr-17826	30	31	,	,	PUNCT
iiclr-17826	30	32	2003	2003	NUM
iiclr-17826	30	33	)	)	PUNCT
iiclr-17826	30	34	,	,	PUNCT
iiclr-17826	30	35	available	available	ADJ
iiclr-17826	30	36	at	at	ADP
iiclr-17826	30	37	http://www.sec.gov/news/speech/spch06l003et.htm	http://www.sec.gov/news/speech/spch06l003et.htm	PROPN
iiclr-17826	30	38	(	(	PUNCT
iiclr-17826	30	39	last	last	ADJ
iiclr-17826	30	40	visited	visit	VERB
iiclr-17826	30	41	feb	feb	PROPN
iiclr-17826	30	42	.	.	PROPN
iiclr-17826	30	43	7	7	NUM
iiclr-17826	30	44	,	,	PUNCT
iiclr-17826	30	45	2004)[hereinafter	2004)[hereinafter	NUM
iiclr-17826	30	46	tafara	tafara	NOUN
iiclr-17826	30	47	speech	speech	NOUN
iiclr-17826	30	48	]	]	PUNCT
iiclr-17826	30	49	.	.	PUNCT
iiclr-17826	31	1	11	11	NUM
iiclr-17826	31	2	.	.	PUNCT
iiclr-17826	31	3	public	public	ADJ
iiclr-17826	31	4	accounting	accounting	NOUN
iiclr-17826	31	5	reform	reform	NOUN
iiclr-17826	31	6	and	and	CCONJ
iiclr-17826	31	7	investor	investor	NOUN
iiclr-17826	31	8	protection	protection	PROPN
iiclr-17826	31	9	act	act	NOUN
iiclr-17826	31	10	of	of	ADP
iiclr-17826	31	11	2002	2002	NUM
iiclr-17826	31	12	,	,	PUNCT
iiclr-17826	31	13	pub	pub	NOUN
iiclr-17826	31	14	.	.	PUNCT
iiclr-17826	32	1	l.	l.	PROPN
iiclr-17826	32	2	no	no	INTJ
iiclr-17826	32	3	.	.	PUNCT
iiclr-17826	33	1	107	107	NUM
iiclr-17826	33	2	-	-	SYM
iiclr-17826	33	3	204	204	NUM
iiclr-17826	33	4	,	,	PUNCT
iiclr-17826	33	5	116	116	NUM
iiclr-17826	33	6	stat	stat	NOUN
iiclr-17826	33	7	.	.	PUNCT
iiclr-17826	34	1	745	745	NUM
iiclr-17826	34	2	(	(	PUNCT
iiclr-17826	34	3	2002	2002	NUM
iiclr-17826	34	4	)	)	PUNCT
iiclr-17826	34	5	(	(	PUNCT
iiclr-17826	34	6	codified	codify	VERB
iiclr-17826	34	7	in	in	ADP
iiclr-17826	34	8	scattered	scatter	VERB
iiclr-17826	34	9	sections	section	NOUN
iiclr-17826	34	10	of	of	ADP
iiclr-17826	34	11	11	11	NUM
iiclr-17826	34	12	,	,	PUNCT
iiclr-17826	34	13	15	15	NUM
iiclr-17826	34	14	,	,	PUNCT
iiclr-17826	34	15	18	18	NUM
iiclr-17826	34	16	,	,	PUNCT
iiclr-17826	34	17	28	28	NUM
iiclr-17826	34	18	,	,	PUNCT
iiclr-17826	34	19	and	and	CCONJ
iiclr-17826	34	20	29	29	NUM
iiclr-17826	34	21	u.s.c	u.s.c	ADJ
iiclr-17826	34	22	.	.	PUNCT
iiclr-17826	34	23	)	)	PUNCT
iiclr-17826	34	24	.	.	PUNCT
iiclr-17826	35	1	the	the	DET
iiclr-17826	35	2	act	act	NOUN
iiclr-17826	35	3	is	be	AUX
iiclr-17826	35	4	better	well	ADV
iiclr-17826	35	5	known	know	VERB
iiclr-17826	35	6	by	by	ADP
iiclr-17826	35	7	its	its	PRON
iiclr-17826	35	8	short	short	ADJ
iiclr-17826	35	9	title	title	NOUN
iiclr-17826	35	10	"	"	PUNCT
iiclr-17826	35	11	the	the	DET
iiclr-17826	35	12	sarbanes	sarbanes	PROPN
iiclr-17826	35	13	-	-	PUNCT
iiclr-17826	35	14	oxley	oxley	ADJ
iiclr-17826	35	15	act	act	NOUN
iiclr-17826	35	16	of	of	ADP
iiclr-17826	35	17	2002	2002	NUM
iiclr-17826	35	18	.	.	PUNCT
iiclr-17826	35	19	"	"	PUNCT
iiclr-17826	36	1	the	the	DET
iiclr-17826	36	2	backdrop	backdrop	NOUN
iiclr-17826	36	3	of	of	ADP
iiclr-17826	36	4	this	this	DET
iiclr-17826	36	5	note	note	NOUN
iiclr-17826	36	6	is	be	AUX
iiclr-17826	36	7	chapter	chapter	NOUN
iiclr-17826	36	8	98	98	NUM
iiclr-17826	36	9	public	public	ADJ
iiclr-17826	36	10	company	company	NOUN
iiclr-17826	36	11	accounting	accounting	NOUN
iiclr-17826	36	12	reform	reform	NOUN
iiclr-17826	36	13	and	and	CCONJ
iiclr-17826	36	14	corporate	corporate	ADJ
iiclr-17826	36	15	responsibility	responsibility	NOUN
iiclr-17826	36	16	codified	codify	VERB
iiclr-17826	36	17	at	at	ADP
iiclr-17826	36	18	15	15	NUM
iiclr-17826	36	19	u.s.c	u.s.c	ADJ
iiclr-17826	36	20	.	.	PUNCT
iiclr-17826	37	1	§	§	PROPN
iiclr-17826	37	2	7201	7201	NUM
iiclr-17826	37	3	(	(	PUNCT
iiclr-17826	37	4	et	et	PROPN
iiclr-17826	37	5	.	.	PUNCT
iiclr-17826	37	6	seq	seq	PROPN
iiclr-17826	37	7	.	.	PUNCT
iiclr-17826	37	8	)	)	PUNCT
iiclr-17826	38	1	(	(	PUNCT
iiclr-17826	38	2	2003	2003	NUM
iiclr-17826	38	3	)	)	PUNCT
iiclr-17826	38	4	,	,	PUNCT
iiclr-17826	38	5	which	which	PRON
iiclr-17826	38	6	contains	contain	VERB
iiclr-17826	38	7	the	the	DET
iiclr-17826	38	8	new	new	ADJ
iiclr-17826	38	9	rules	rule	NOUN
iiclr-17826	38	10	of	of	ADP
iiclr-17826	38	11	professional	professional	ADJ
iiclr-17826	38	12	responsibility	responsibility	NOUN
iiclr-17826	38	13	for	for	ADP
iiclr-17826	38	14	attorneys	attorney	NOUN
iiclr-17826	38	15	,	,	PUNCT
iiclr-17826	38	16	15	15	NUM
iiclr-17826	38	17	u.s.c	u.s.c	ADJ
iiclr-17826	38	18	.	.	PUNCT
iiclr-17826	39	1	§	§	PROPN
iiclr-17826	39	2	7245	7245	NUM
iiclr-17826	39	3	(	(	PUNCT
iiclr-17826	39	4	2003	2003	NUM
iiclr-17826	39	5	)	)	PUNCT
iiclr-17826	39	6	.	.	PUNCT
iiclr-17826	40	1	12	12	NUM
iiclr-17826	40	2	.	.	PUNCT
iiclr-17826	40	3	see	see	VERB
iiclr-17826	40	4	tafara	tafara	NOUN
iiclr-17826	40	5	speech	speech	NOUN
iiclr-17826	40	6	,	,	PUNCT
iiclr-17826	40	7	supra	supra	PROPN
iiclr-17826	40	8	note	note	NOUN
iiclr-17826	40	9	10	10	NUM
iiclr-17826	40	10	.	.	PUNCT
iiclr-17826	40	11	13	13	NUM
iiclr-17826	40	12	.	.	PUNCT
iiclr-17826	41	1	see	see	VERB
iiclr-17826	41	2	i	i	PRON
iiclr-17826	41	3	d.	d.	PROPN
iiclr-17826	41	4	14	14	NUM
iiclr-17826	41	5	.	.	PUNCT
iiclr-17826	42	1	i	i	PRON
iiclr-17826	42	2	d.	d.	PROPN
iiclr-17826	42	3	15	15	NUM
iiclr-17826	42	4	.	.	PUNCT
iiclr-17826	43	1	see	see	VERB
iiclr-17826	43	2	wayne	wayne	PROPN
iiclr-17826	43	3	kirk	kirk	PROPN
iiclr-17826	43	4	,	,	PUNCT
iiclr-17826	43	5	thelen	thelen	PROPN
iiclr-17826	43	6	reid	reid	PROPN
iiclr-17826	43	7	&	&	CCONJ
iiclr-17826	43	8	priest	priest	PROPN
iiclr-17826	43	9	llp	llp	PROPN
iiclr-17826	43	10	,	,	PUNCT
iiclr-17826	43	11	sarbanes	sarbanes	PROPN
iiclr-17826	43	12	-	-	PUNCT
iiclr-17826	43	13	oxley	oxley	ADJ
iiclr-17826	43	14	act	act	NOUN
iiclr-17826	43	15	of2002	of2002	NOUN
iiclr-17826	43	16	:	:	PUNCT
iiclr-17826	43	17	application	application	NOUN
iiclr-17826	43	18	to	to	ADP
iiclr-17826	43	19	foreign	foreign	ADJ
iiclr-17826	43	20	private	private	ADJ
iiclr-17826	43	21	issuers	issuer	NOUN
iiclr-17826	43	22	with	with	ADP
iiclr-17826	43	23	securities	security	NOUN
iiclr-17826	43	24	registered	register	VERB
iiclr-17826	43	25	under	under	ADP
iiclr-17826	43	26	the	the	DET
iiclr-17826	43	27	1934	1934	NUM
iiclr-17826	43	28	act	act	NOUN
iiclr-17826	43	29	(	(	PUNCT
iiclr-17826	43	30	aug	aug	PROPN
iiclr-17826	43	31	.	.	PROPN
iiclr-17826	43	32	8	8	NUM
iiclr-17826	43	33	,	,	PUNCT
iiclr-17826	43	34	2002	2002	NUM
iiclr-17826	43	35	)	)	PUNCT
iiclr-17826	43	36	,	,	PUNCT
iiclr-17826	43	37	at	at	ADP
iiclr-17826	43	38	http://www.thelenreid.com/articles/article/art_135_idx.htm	http://www.thelenreid.com/articles/article/art_135_idx.htm	PROPN
iiclr-17826	43	39	(	(	PUNCT
iiclr-17826	43	40	last	last	ADJ
iiclr-17826	43	41	visited	visit	VERB
iiclr-17826	43	42	feb	feb	PROPN
iiclr-17826	43	43	.	.	PUNCT
iiclr-17826	44	1	7,2004	7,2004	NUM
iiclr-17826	44	2	)	)	PUNCT
iiclr-17826	44	3	.	.	PUNCT
iiclr-17826	45	1	see	see	VERB
iiclr-17826	45	2	also	also	ADV
iiclr-17826	45	3	tafara	tafara	NOUN
iiclr-17826	45	4	speech	speech	NOUN
iiclr-17826	45	5	,	,	PUNCT
iiclr-17826	45	6	supra	supra	PROPN
iiclr-17826	45	7	note	note	NOUN
iiclr-17826	45	8	10	10	NUM
iiclr-17826	45	9	.	.	PUNCT
iiclr-17826	46	1	[	[	X
iiclr-17826	46	2	vol	vol	NOUN
iiclr-17826	46	3	.	.	PUNCT
iiclr-17826	47	1	14:3	14:3	NUM
iiclr-17826	47	2	challenges	challenge	NOUN
iiclr-17826	47	3	for	for	ADP
iiclr-17826	47	4	foreign	foreign	ADJ
iiclr-17826	47	5	attorneys	attorney	NOUN
iiclr-17826	47	6	recognizing	recognize	VERB
iiclr-17826	47	7	the	the	DET
iiclr-17826	47	8	role	role	NOUN
iiclr-17826	47	9	of	of	ADP
iiclr-17826	47	10	attorneys	attorney	NOUN
iiclr-17826	47	11	as	as	ADP
iiclr-17826	47	12	corporate	corporate	ADJ
iiclr-17826	47	13	gatekeepers	gatekeeper	NOUN
iiclr-17826	47	14	,	,	PUNCT
iiclr-17826	47	15	section	section	NOUN
iiclr-17826	47	16	307	307	NUM
iiclr-17826	47	17	of	of	ADP
iiclr-17826	47	18	the	the	DET
iiclr-17826	47	19	act	act	NOUN
iiclr-17826	47	20	establishes	establish	VERB
iiclr-17826	47	21	new	new	ADJ
iiclr-17826	47	22	standards	standard	NOUN
iiclr-17826	47	23	of	of	ADP
iiclr-17826	47	24	professional	professional	ADJ
iiclr-17826	47	25	conduct	conduct	NOUN
iiclr-17826	47	26	for	for	ADP
iiclr-17826	47	27	attorneys	attorney	NOUN
iiclr-17826	47	28	"	"	PUNCT
iiclr-17826	47	29	appearing	appear	VERB
iiclr-17826	47	30	and	and	CCONJ
iiclr-17826	47	31	practicing	practice	VERB
iiclr-17826	47	32	"	"	PUNCT
iiclr-17826	47	33	before	before	ADP
iiclr-17826	47	34	the	the	DET
iiclr-17826	47	35	sec	sec	PROPN
iiclr-17826	47	36	in	in	ADP
iiclr-17826	47	37	the	the	DET
iiclr-17826	47	38	representation	representation	NOUN
iiclr-17826	47	39	of	of	ADP
iiclr-17826	47	40	publicissue	publicissue	NOUN
iiclr-17826	47	41	corporations	corporation	NOUN
iiclr-17826	47	42	.	.	PUNCT
iiclr-17826	48	1	6	6	NUM
iiclr-17826	48	2	this	this	PRON
iiclr-17826	48	3	includes	include	VERB
iiclr-17826	48	4	attorneys	attorney	NOUN
iiclr-17826	48	5	of	of	ADP
iiclr-17826	48	6	foreign	foreign	ADJ
iiclr-17826	48	7	private	private	ADJ
iiclr-17826	48	8	issuers	issuer	NOUN
iiclr-17826	48	9	7	7	NUM
iiclr-17826	48	10	and	and	CCONJ
iiclr-17826	48	11	those	those	PRON
iiclr-17826	48	12	that	that	PRON
iiclr-17826	48	13	are	be	AUX
iiclr-17826	48	14	licensed	license	VERB
iiclr-17826	48	15	to	to	PART
iiclr-17826	48	16	practice	practice	VERB
iiclr-17826	48	17	in	in	ADP
iiclr-17826	48	18	foreign	foreign	ADJ
iiclr-17826	48	19	jurisdictions	jurisdiction	NOUN
iiclr-17826	48	20	.	.	PUNCT
iiclr-17826	48	21	'	'	PUNCT
iiclr-17826	48	22	"	"	PUNCT
iiclr-17826	48	23	particularly	particularly	ADV
iiclr-17826	48	24	,	,	PUNCT
iiclr-17826	48	25	the	the	DET
iiclr-17826	48	26	act	act	NOUN
iiclr-17826	48	27	and	and	CCONJ
iiclr-17826	48	28	the	the	DET
iiclr-17826	48	29	subsequent	subsequent	ADJ
iiclr-17826	48	30	final	final	ADJ
iiclr-17826	48	31	regulations	regulation	NOUN
iiclr-17826	48	32	established	establish	VERB
iiclr-17826	48	33	by	by	ADP
iiclr-17826	48	34	the	the	DET
iiclr-17826	48	35	sec	sec	PROPN
iiclr-17826	48	36	impose	impose	VERB
iiclr-17826	48	37	responsibilities	responsibility	NOUN
iiclr-17826	48	38	on	on	ADP
iiclr-17826	48	39	corporate	corporate	ADJ
iiclr-17826	48	40	attorneys	attorney	NOUN
iiclr-17826	48	41	to	to	PART
iiclr-17826	48	42	monitor	monitor	VERB
iiclr-17826	48	43	and	and	CCONJ
iiclr-17826	48	44	report	report	VERB
iiclr-17826	48	45	"	"	PUNCT
iiclr-17826	48	46	up	up	ADP
iiclr-17826	48	47	the	the	DET
iiclr-17826	48	48	corporate	corporate	ADJ
iiclr-17826	48	49	ladder	ladder	NOUN
iiclr-17826	48	50	"	"	PUNCT
iiclr-17826	48	51	evidence	evidence	NOUN
iiclr-17826	48	52	of	of	ADP
iiclr-17826	48	53	material	material	ADJ
iiclr-17826	48	54	violations	violation	NOUN
iiclr-17826	48	55	of	of	ADP
iiclr-17826	48	56	securities	security	NOUN
iiclr-17826	48	57	laws	law	NOUN
iiclr-17826	48	58	or	or	CCONJ
iiclr-17826	48	59	fiduciary	fiduciary	ADJ
iiclr-17826	48	60	duties	duty	NOUN
iiclr-17826	48	61	on	on	ADP
iiclr-17826	48	62	the	the	DET
iiclr-17826	48	63	part	part	NOUN
iiclr-17826	48	64	of	of	ADP
iiclr-17826	48	65	those	those	PRON
iiclr-17826	48	66	involved	involve	VERB
iiclr-17826	48	67	in	in	ADP
iiclr-17826	48	68	financial	financial	ADJ
iiclr-17826	48	69	reporting	reporting	NOUN
iiclr-17826	48	70	process	process	NOUN
iiclr-17826	48	71	.	.	PUNCT
iiclr-17826	49	1	'9	'9	VERB
iiclr-17826	49	2	these	these	DET
iiclr-17826	49	3	responsibilities	responsibility	NOUN
iiclr-17826	49	4	represent	represent	VERB
iiclr-17826	49	5	new	new	ADJ
iiclr-17826	49	6	territory	territory	NOUN
iiclr-17826	49	7	in	in	ADP
iiclr-17826	49	8	the	the	DET
iiclr-17826	49	9	realm	realm	NOUN
iiclr-17826	49	10	of	of	ADP
iiclr-17826	49	11	attorney	attorney	NOUN
iiclr-17826	49	12	accountability	accountability	NOUN
iiclr-17826	49	13	.	.	PUNCT
iiclr-17826	50	1	20	20	NUM
iiclr-17826	50	2	the	the	DET
iiclr-17826	50	3	controversial	controversial	ADJ
iiclr-17826	50	4	nature	nature	NOUN
iiclr-17826	50	5	of	of	ADP
iiclr-17826	50	6	the	the	DET
iiclr-17826	50	7	new	new	ADJ
iiclr-17826	50	8	sec	sec	PROPN
iiclr-17826	50	9	regulations	regulation	NOUN
iiclr-17826	50	10	has	have	AUX
iiclr-17826	50	11	generated	generate	VERB
iiclr-17826	50	12	significant	significant	ADJ
iiclr-17826	50	13	and	and	CCONJ
iiclr-17826	50	14	extensive	extensive	ADJ
iiclr-17826	50	15	debate	debate	NOUN
iiclr-17826	50	16	in	in	ADP
iiclr-17826	50	17	the	the	DET
iiclr-17826	50	18	worldwide	worldwide	ADJ
iiclr-17826	50	19	legal	legal	ADJ
iiclr-17826	50	20	community.2	community.2	NOUN
iiclr-17826	50	21	'	'	PUNCT
iiclr-17826	50	22	this	this	DET
iiclr-17826	50	23	note	note	NOUN
iiclr-17826	50	24	analyzes	analyze	VERB
iiclr-17826	50	25	the	the	DET
iiclr-17826	50	26	responsibilities	responsibility	NOUN
iiclr-17826	50	27	the	the	DET
iiclr-17826	50	28	sec	sec	PROPN
iiclr-17826	50	29	's	's	PART
iiclr-17826	50	30	final	final	ADJ
iiclr-17826	50	31	rule	rule	NOUN
iiclr-17826	50	32	enacting	enact	VERB
iiclr-17826	50	33	section	section	NOUN
iiclr-17826	50	34	307	307	NUM
iiclr-17826	50	35	imposes	impose	VERB
iiclr-17826	50	36	on	on	ADP
iiclr-17826	50	37	corporate	corporate	ADJ
iiclr-17826	50	38	attorneys	attorney	NOUN
iiclr-17826	50	39	,	,	PUNCT
iiclr-17826	50	40	specifically	specifically	ADV
iiclr-17826	50	41	with	with	ADP
iiclr-17826	50	42	regard	regard	NOUN
iiclr-17826	50	43	to	to	ADP
iiclr-17826	50	44	foreign	foreign	ADJ
iiclr-17826	50	45	attorneys	attorney	NOUN
iiclr-17826	50	46	who	who	PRON
iiclr-17826	50	47	do	do	AUX
iiclr-17826	50	48	not	not	PART
iiclr-17826	50	49	meet	meet	VERB
iiclr-17826	50	50	the	the	DET
iiclr-17826	50	51	sec	sec	PROPN
iiclr-17826	50	52	's	's	PART
iiclr-17826	50	53	definition	definition	NOUN
iiclr-17826	50	54	of	of	ADP
iiclr-17826	50	55	"	"	PUNCT
iiclr-17826	50	56	non	non	ADJ
iiclr-17826	50	57	-	-	ADJ
iiclr-17826	50	58	appearing	appearing	ADJ
iiclr-17826	50	59	.	.	PUNCT
iiclr-17826	51	1	"	"	PUNCT
iiclr-17826	51	2	22	22	NUM
iiclr-17826	51	3	it	it	PRON
iiclr-17826	51	4	begins	begin	VERB
iiclr-17826	51	5	in	in	ADP
iiclr-17826	51	6	part	part	NOUN
iiclr-17826	51	7	two	two	NUM
iiclr-17826	51	8	with	with	ADP
iiclr-17826	51	9	a	a	DET
iiclr-17826	51	10	discussion	discussion	NOUN
iiclr-17826	51	11	of	of	ADP
iiclr-17826	51	12	the	the	DET
iiclr-17826	51	13	events	event	NOUN
iiclr-17826	51	14	,	,	PUNCT
iiclr-17826	51	15	including	include	VERB
iiclr-17826	51	16	the	the	DET
iiclr-17826	51	17	many	many	ADJ
iiclr-17826	51	18	corporate	corporate	ADJ
iiclr-17826	51	19	scandals	scandal	NOUN
iiclr-17826	51	20	that	that	PRON
iiclr-17826	51	21	occurred	occur	VERB
iiclr-17826	51	22	prior	prior	ADV
iiclr-17826	51	23	to	to	ADP
iiclr-17826	51	24	the	the	DET
iiclr-17826	51	25	passage	passage	NOUN
iiclr-17826	51	26	of	of	ADP
iiclr-17826	51	27	the	the	DET
iiclr-17826	51	28	act	act	NOUN
iiclr-17826	51	29	and	and	CCONJ
iiclr-17826	51	30	the	the	DET
iiclr-17826	51	31	sharp	sharp	ADJ
iiclr-17826	51	32	decline	decline	NOUN
iiclr-17826	51	33	in	in	ADP
iiclr-17826	51	34	investor	investor	NOUN
iiclr-17826	51	35	confidence	confidence	NOUN
iiclr-17826	51	36	that	that	PRON
iiclr-17826	51	37	followed	follow	VERB
iiclr-17826	51	38	.	.	PUNCT
iiclr-17826	52	1	part	part	NOUN
iiclr-17826	52	2	two	two	NUM
iiclr-17826	52	3	also	also	ADV
iiclr-17826	52	4	reviews	review	VERB
iiclr-17826	52	5	the	the	DET
iiclr-17826	52	6	role	role	NOUN
iiclr-17826	52	7	of	of	ADP
iiclr-17826	52	8	attorneys	attorney	NOUN
iiclr-17826	52	9	as	as	ADP
iiclr-17826	52	10	gatekeepers	gatekeeper	NOUN
iiclr-17826	52	11	in	in	ADP
iiclr-17826	52	12	the	the	DET
iiclr-17826	52	13	corporate	corporate	ADJ
iiclr-17826	52	14	governance	governance	NOUN
iiclr-17826	52	15	process	process	NOUN
iiclr-17826	52	16	,	,	PUNCT
iiclr-17826	52	17	including	include	VERB
iiclr-17826	52	18	an	an	DET
iiclr-17826	52	19	analysis	analysis	NOUN
iiclr-17826	52	20	of	of	ADP
iiclr-17826	52	21	the	the	DET
iiclr-17826	52	22	attorneys	attorney	NOUN
iiclr-17826	52	23	'	'	PART
iiclr-17826	52	24	participation	participation	NOUN
iiclr-17826	52	25	in	in	ADP
iiclr-17826	52	26	the	the	DET
iiclr-17826	52	27	enron	enron	PROPN
iiclr-17826	52	28	scandal	scandal	NOUN
iiclr-17826	52	29	.	.	PUNCT
iiclr-17826	53	1	part	part	NOUN
iiclr-17826	53	2	three	three	NUM
iiclr-17826	53	3	then	then	ADV
iiclr-17826	53	4	turns	turn	VERB
iiclr-17826	53	5	to	to	ADP
iiclr-17826	53	6	congressional	congressional	ADJ
iiclr-17826	53	7	response	response	NOUN
iiclr-17826	53	8	to	to	ADP
iiclr-17826	53	9	the	the	DET
iiclr-17826	53	10	corporate	corporate	ADJ
iiclr-17826	53	11	scandals	scandal	NOUN
iiclr-17826	53	12	,	,	PUNCT
iiclr-17826	53	13	particularly	particularly	ADV
iiclr-17826	53	14	the	the	DET
iiclr-17826	53	15	passage	passage	NOUN
iiclr-17826	53	16	of	of	ADP
iiclr-17826	53	17	the	the	DET
iiclr-17826	53	18	act	act	NOUN
iiclr-17826	53	19	.	.	PUNCT
iiclr-17826	54	1	this	this	DET
iiclr-17826	54	2	part	part	NOUN
iiclr-17826	54	3	provides	provide	VERB
iiclr-17826	54	4	an	an	DET
iiclr-17826	54	5	overview	overview	NOUN
iiclr-17826	54	6	of	of	ADP
iiclr-17826	54	7	the	the	DET
iiclr-17826	54	8	act	act	NOUN
iiclr-17826	54	9	and	and	CCONJ
iiclr-17826	54	10	discusses	discuss	VERB
iiclr-17826	54	11	its	its	PRON
iiclr-17826	54	12	scope	scope	NOUN
iiclr-17826	54	13	and	and	CCONJ
iiclr-17826	54	14	general	general	ADJ
iiclr-17826	54	15	impact	impact	NOUN
iiclr-17826	54	16	on	on	ADP
iiclr-17826	54	17	the	the	DET
iiclr-17826	54	18	foreign	foreign	ADJ
iiclr-17826	54	19	corporate	corporate	ADJ
iiclr-17826	54	20	community	community	NOUN
iiclr-17826	54	21	.	.	PUNCT
iiclr-17826	55	1	next	next	ADV
iiclr-17826	55	2	,	,	PUNCT
iiclr-17826	55	3	part	part	NOUN
iiclr-17826	55	4	four	four	NUM
iiclr-17826	55	5	examines	examine	VERB
iiclr-17826	55	6	the	the	DET
iiclr-17826	55	7	details	detail	NOUN
iiclr-17826	55	8	of	of	ADP
iiclr-17826	55	9	the	the	DET
iiclr-17826	55	10	sec	sec	PROPN
iiclr-17826	55	11	's	's	PART
iiclr-17826	55	12	final	final	ADJ
iiclr-17826	55	13	regulations	regulation	NOUN
iiclr-17826	55	14	mandated	mandate	VERB
iiclr-17826	55	15	by	by	ADP
iiclr-17826	55	16	section	section	NOUN
iiclr-17826	55	17	307	307	NUM
iiclr-17826	55	18	of	of	ADP
iiclr-17826	55	19	the	the	DET
iiclr-17826	55	20	act	act	NOUN
iiclr-17826	55	21	.	.	PUNCT
iiclr-17826	56	1	the	the	DET
iiclr-17826	56	2	discussion	discussion	NOUN
iiclr-17826	56	3	includes	include	VERB
iiclr-17826	56	4	an	an	DET
iiclr-17826	56	5	in	in	ADP
iiclr-17826	56	6	-	-	PUNCT
iiclr-17826	56	7	depth	depth	NOUN
iiclr-17826	56	8	analysis	analysis	NOUN
iiclr-17826	56	9	of	of	ADP
iiclr-17826	56	10	the	the	DET
iiclr-17826	56	11	scope	scope	NOUN
iiclr-17826	56	12	of	of	ADP
iiclr-17826	56	13	the	the	DET
iiclr-17826	56	14	regulations	regulation	NOUN
iiclr-17826	56	15	,	,	PUNCT
iiclr-17826	56	16	an	an	DET
iiclr-17826	56	17	analysis	analysis	NOUN
iiclr-17826	56	18	of	of	ADP
iiclr-17826	56	19	each	each	DET
iiclr-17826	56	20	section	section	NOUN
iiclr-17826	56	21	,	,	PUNCT
iiclr-17826	56	22	and	and	CCONJ
iiclr-17826	56	23	the	the	DET
iiclr-17826	56	24	consequences	consequence	NOUN
iiclr-17826	56	25	of	of	ADP
iiclr-17826	56	26	noncompliance	noncompliance	NOUN
iiclr-17826	56	27	.	.	PUNCT
iiclr-17826	57	1	finally	finally	ADV
iiclr-17826	57	2	,	,	PUNCT
iiclr-17826	57	3	part	part	NOUN
iiclr-17826	57	4	five	five	NUM
iiclr-17826	57	5	discusses	discuss	VERB
iiclr-17826	57	6	the	the	DET
iiclr-17826	57	7	international	international	ADJ
iiclr-17826	57	8	community	community	NOUN
iiclr-17826	57	9	's	's	PART
iiclr-17826	57	10	reaction	reaction	NOUN
iiclr-17826	57	11	to	to	ADP
iiclr-17826	57	12	the	the	DET
iiclr-17826	57	13	new	new	ADJ
iiclr-17826	57	14	regulations	regulation	NOUN
iiclr-17826	57	15	,	,	PUNCT
iiclr-17826	57	16	reviews	review	VERB
iiclr-17826	57	17	various	various	ADJ
iiclr-17826	57	18	application	application	NOUN
iiclr-17826	57	19	issues	issue	NOUN
iiclr-17826	57	20	for	for	ADP
iiclr-17826	57	21	foreign	foreign	ADJ
iiclr-17826	57	22	attorneys	attorney	NOUN
iiclr-17826	57	23	who	who	PRON
iiclr-17826	57	24	do	do	AUX
iiclr-17826	57	25	not	not	PART
iiclr-17826	57	26	meet	meet	VERB
iiclr-17826	57	27	the	the	DET
iiclr-17826	57	28	sec	sec	PROPN
iiclr-17826	57	29	'	'	PART
iiclr-17826	57	30	s	s	NOUN
iiclr-17826	57	31	definition	definition	NOUN
iiclr-17826	57	32	of	of	ADP
iiclr-17826	57	33	"	"	PUNCT
iiclr-17826	57	34	non	non	ADJ
iiclr-17826	57	35	-	-	ADJ
iiclr-17826	57	36	appearing	appearing	ADJ
iiclr-17826	57	37	,	,	PUNCT
iiclr-17826	57	38	"	"	PUNCT
iiclr-17826	57	39	and	and	CCONJ
iiclr-17826	57	40	offers	offer	VERB
iiclr-17826	57	41	practical	practical	ADJ
iiclr-17826	57	42	suggestions	suggestion	NOUN
iiclr-17826	57	43	for	for	SCONJ
iiclr-17826	57	44	those	those	DET
iiclr-17826	57	45	attorneys	attorney	NOUN
iiclr-17826	57	46	to	to	PART
iiclr-17826	57	47	ensure	ensure	VERB
iiclr-17826	57	48	compliance	compliance	NOUN
iiclr-17826	57	49	.	.	PUNCT
iiclr-17826	58	1	16	16	NUM
iiclr-17826	58	2	.	.	PUNCT
iiclr-17826	59	1	see	see	VERB
iiclr-17826	59	2	15	15	NUM
iiclr-17826	59	3	u.s.c	u.s.c	ADJ
iiclr-17826	59	4	.	.	PUNCT
iiclr-17826	60	1	§	§	PROPN
iiclr-17826	60	2	7245	7245	NUM
iiclr-17826	60	3	.	.	PUNCT
iiclr-17826	61	1	see	see	VERB
iiclr-17826	61	2	also	also	ADV
iiclr-17826	61	3	tafara	tafara	NOUN
iiclr-17826	61	4	speech	speech	NOUN
iiclr-17826	61	5	,	,	PUNCT
iiclr-17826	61	6	supra	supra	PROPN
iiclr-17826	61	7	note	note	NOUN
iiclr-17826	61	8	10	10	NUM
iiclr-17826	61	9	.	.	PUNCT
iiclr-17826	62	1	17	17	NUM
iiclr-17826	62	2	.	.	PUNCT
iiclr-17826	63	1	see	see	VERB
iiclr-17826	63	2	17	17	NUM
iiclr-17826	63	3	c.f.r	c.f.r	NOUN
iiclr-17826	63	4	.	.	PUNCT
iiclr-17826	64	1	§	§	PROPN
iiclr-17826	64	2	240.3b-4	240.3b-4	NUM
iiclr-17826	64	3	(	(	PUNCT
iiclr-17826	64	4	2003	2003	NUM
iiclr-17826	64	5	)	)	PUNCT
iiclr-17826	64	6	.	.	PUNCT
iiclr-17826	65	1	18	18	NUM
iiclr-17826	65	2	.	.	PUNCT
iiclr-17826	65	3	see	see	VERB
iiclr-17826	65	4	15	15	NUM
iiclr-17826	65	5	c.f.r	c.f.r	NOUN
iiclr-17826	65	6	.	.	PUNCT
iiclr-17826	66	1	§	§	PROPN
iiclr-17826	66	2	205.20	205.20	NUM
iiclr-17826	66	3	)	)	PUNCT
iiclr-17826	66	4	(	(	PUNCT
iiclr-17826	66	5	2003	2003	NUM
iiclr-17826	66	6	)	)	PUNCT
iiclr-17826	66	7	.	.	PUNCT
iiclr-17826	67	1	19	19	NUM
iiclr-17826	67	2	.	.	X
iiclr-17826	67	3	see	see	VERB
iiclr-17826	67	4	15	15	NUM
iiclr-17826	67	5	u.s.c	u.s.c	ADJ
iiclr-17826	67	6	.	.	PUNCT
iiclr-17826	68	1	§	§	PROPN
iiclr-17826	68	2	7245	7245	NUM
iiclr-17826	68	3	;	;	PUNCT
iiclr-17826	68	4	17	17	NUM
iiclr-17826	68	5	c.f.r	c.f.r	NOUN
iiclr-17826	68	6	.	.	PUNCT
iiclr-17826	69	1	§	§	PROPN
iiclr-17826	69	2	205.3	205.3	NUM
iiclr-17826	69	3	(	(	PUNCT
iiclr-17826	69	4	2003	2003	NUM
iiclr-17826	69	5	)	)	PUNCT
iiclr-17826	69	6	.	.	PUNCT
iiclr-17826	70	1	20	20	NUM
iiclr-17826	70	2	.	.	PUNCT
iiclr-17826	70	3	see	see	VERB
iiclr-17826	70	4	implementation	implementation	NOUN
iiclr-17826	70	5	of	of	ADP
iiclr-17826	70	6	standards	standard	NOUN
iiclr-17826	70	7	of	of	ADP
iiclr-17826	70	8	professional	professional	ADJ
iiclr-17826	70	9	conduct	conduct	NOUN
iiclr-17826	70	10	for	for	ADP
iiclr-17826	70	11	attorneys	attorney	NOUN
iiclr-17826	70	12	,	,	PUNCT
iiclr-17826	70	13	68	68	NUM
iiclr-17826	70	14	fed	feed	VERB
iiclr-17826	70	15	.	.	PUNCT
iiclr-17826	71	1	reg	reg	PROPN
iiclr-17826	71	2	.	.	PUNCT
iiclr-17826	72	1	6,296	6,296	NUM
iiclr-17826	72	2	(	(	PUNCT
iiclr-17826	72	3	feb	feb	PROPN
iiclr-17826	72	4	.	.	PROPN
iiclr-17826	72	5	6	6	NUM
iiclr-17826	72	6	,	,	PUNCT
iiclr-17826	72	7	2003	2003	NUM
iiclr-17826	72	8	)	)	PUNCT
iiclr-17826	72	9	(	(	PUNCT
iiclr-17826	72	10	codified	codify	VERB
iiclr-17826	72	11	at	at	ADP
iiclr-17826	72	12	17	17	NUM
iiclr-17826	72	13	c.f.r	c.f.r	NOUN
iiclr-17826	72	14	.	.	PUNCT
iiclr-17826	73	1	pt	pt	PROPN
iiclr-17826	73	2	.	.	PROPN
iiclr-17826	73	3	205	205	NUM
iiclr-17826	73	4	)	)	PUNCT
iiclr-17826	73	5	.	.	PUNCT
iiclr-17826	74	1	see	see	VERB
iiclr-17826	74	2	also	also	ADV
iiclr-17826	74	3	tafara	tafara	NOUN
iiclr-17826	74	4	speech	speech	NOUN
iiclr-17826	74	5	,	,	PUNCT
iiclr-17826	74	6	supra	supra	PROPN
iiclr-17826	74	7	note	note	NOUN
iiclr-17826	74	8	10	10	NUM
iiclr-17826	74	9	.	.	PUNCT
iiclr-17826	75	1	21	21	NUM
iiclr-17826	75	2	.	.	PUNCT
iiclr-17826	76	1	implementation	implementation	NOUN
iiclr-17826	76	2	of	of	ADP
iiclr-17826	76	3	standards	standard	NOUN
iiclr-17826	76	4	of	of	ADP
iiclr-17826	76	5	professional	professional	ADJ
iiclr-17826	76	6	conduct	conduct	NOUN
iiclr-17826	76	7	for	for	ADP
iiclr-17826	76	8	attorneys	attorney	NOUN
iiclr-17826	76	9	,	,	PUNCT
iiclr-17826	76	10	68	68	NUM
iiclr-17826	76	11	fed	feed	VERB
iiclr-17826	76	12	.	.	PUNCT
iiclr-17826	77	1	reg	reg	PROPN
iiclr-17826	77	2	.	.	PUNCT
iiclr-17826	78	1	at	at	ADP
iiclr-17826	78	2	6,296	6,296	NUM
iiclr-17826	78	3	.	.	PUNCT
iiclr-17826	79	1	see	see	VERB
iiclr-17826	79	2	also	also	ADV
iiclr-17826	79	3	tafara	tafara	NOUN
iiclr-17826	79	4	speech	speech	NOUN
iiclr-17826	79	5	,	,	PUNCT
iiclr-17826	79	6	supra	supra	PROPN
iiclr-17826	79	7	note	note	NOUN
iiclr-17826	79	8	10	10	NUM
iiclr-17826	79	9	.	.	PUNCT
iiclr-17826	80	1	22	22	NUM
iiclr-17826	80	2	.	.	X
iiclr-17826	81	1	17	17	NUM
iiclr-17826	81	2	c.f.r	c.f.r	NOUN
iiclr-17826	81	3	.	.	PUNCT
iiclr-17826	82	1	§	§	PROPN
iiclr-17826	82	2	205.2(a)(1	205.2(a)(1	NUM
iiclr-17826	82	3	)	)	PUNCT
iiclr-17826	82	4	(	(	PUNCT
iiclr-17826	82	5	2003	2003	NUM
iiclr-17826	82	6	)	)	PUNCT
iiclr-17826	82	7	.	.	PUNCT
iiclr-17826	83	1	2004	2004	NUM
iiclr-17826	83	2	]	]	PUNCT
iiclr-17826	83	3	ind	ind	NOUN
iiclr-17826	83	4	.	.	PUNCT
iiclr-17826	84	1	int'l	int'l	PROPN
iiclr-17826	84	2	&	&	CCONJ
iiclr-17826	84	3	comp	comp	PROPN
iiclr-17826	84	4	.	.	PUNCT
iiclr-17826	85	1	l.	l.	PROPN
iiclr-17826	85	2	rev	rev	PROPN
iiclr-17826	85	3	.	.	PROPN
iiclr-17826	85	4	ii	ii	PROPN
iiclr-17826	85	5	.	.	PUNCT
iiclr-17826	86	1	what	what	PRON
iiclr-17826	86	2	went	go	VERB
iiclr-17826	86	3	wrong	wrong	ADJ
iiclr-17826	86	4	in	in	ADP
iiclr-17826	86	5	corporate	corporate	ADJ
iiclr-17826	86	6	america	america	PROPN
iiclr-17826	86	7	:	:	PUNCT
iiclr-17826	86	8	the	the	DET
iiclr-17826	86	9	backdrop	backdrop	NOUN
iiclr-17826	86	10	of	of	ADP
iiclr-17826	86	11	the	the	DET
iiclr-17826	86	12	sarbanes	sarbanes	PROPN
iiclr-17826	86	13	-	-	PUNCT
iiclr-17826	86	14	oxley	oxley	ADJ
iiclr-17826	86	15	act	act	PROPN
iiclr-17826	86	16	a.	a.	NOUN
iiclr-17826	86	17	scandal	scandal	NOUN
iiclr-17826	86	18	and	and	CCONJ
iiclr-17826	86	19	corruption	corruption	NOUN
iiclr-17826	86	20	in	in	ADP
iiclr-17826	86	21	corporate	corporate	PROPN
iiclr-17826	86	22	america	america	PROPN
iiclr-17826	86	23	the	the	DET
iiclr-17826	86	24	1990	1990	NUM
iiclr-17826	86	25	's	's	PART
iiclr-17826	86	26	was	be	AUX
iiclr-17826	86	27	a	a	DET
iiclr-17826	86	28	period	period	NOUN
iiclr-17826	86	29	of	of	ADP
iiclr-17826	86	30	tremendous	tremendous	ADJ
iiclr-17826	86	31	expansion	expansion	NOUN
iiclr-17826	86	32	and	and	CCONJ
iiclr-17826	86	33	innovation	innovation	NOUN
iiclr-17826	86	34	in	in	ADP
iiclr-17826	86	35	corporate	corporate	ADJ
iiclr-17826	86	36	america.23	america.23	NOUN
iiclr-17826	86	37	the	the	DET
iiclr-17826	86	38	economic	economic	ADJ
iiclr-17826	86	39	growth	growth	NOUN
iiclr-17826	86	40	was	be	AUX
iiclr-17826	86	41	fueled	fuel	VERB
iiclr-17826	86	42	largely	largely	ADV
iiclr-17826	86	43	in	in	ADP
iiclr-17826	86	44	part	part	NOUN
iiclr-17826	86	45	by	by	ADP
iiclr-17826	86	46	the	the	DET
iiclr-17826	86	47	exploitation	exploitation	NOUN
iiclr-17826	86	48	of	of	ADP
iiclr-17826	86	49	communications	communication	NOUN
iiclr-17826	86	50	and	and	CCONJ
iiclr-17826	86	51	information	information	NOUN
iiclr-17826	86	52	technology	technology	NOUN
iiclr-17826	86	53	,	,	PUNCT
iiclr-17826	86	54	which	which	PRON
iiclr-17826	86	55	provided	provide	VERB
iiclr-17826	86	56	companies	company	NOUN
iiclr-17826	86	57	tremendous	tremendous	ADJ
iiclr-17826	86	58	resources	resource	NOUN
iiclr-17826	86	59	for	for	ADP
iiclr-17826	86	60	conducting	conduct	VERB
iiclr-17826	86	61	more	more	ADV
iiclr-17826	86	62	efficient	efficient	ADJ
iiclr-17826	86	63	and	and	CCONJ
iiclr-17826	86	64	broader	broad	ADJ
iiclr-17826	86	65	scale	scale	NOUN
iiclr-17826	86	66	operations.24	operations.24	NOUN
iiclr-17826	86	67	in	in	ADP
iiclr-17826	86	68	particular	particular	ADJ
iiclr-17826	86	69	,	,	PUNCT
iiclr-17826	86	70	the	the	DET
iiclr-17826	86	71	exploitation	exploitation	NOUN
iiclr-17826	86	72	enabled	enable	VERB
iiclr-17826	86	73	widespread	widespread	ADJ
iiclr-17826	86	74	use	use	NOUN
iiclr-17826	86	75	of	of	ADP
iiclr-17826	86	76	the	the	DET
iiclr-17826	86	77	internet	internet	NOUN
iiclr-17826	86	78	and	and	CCONJ
iiclr-17826	86	79	proliferation	proliferation	NOUN
iiclr-17826	86	80	of	of	ADP
iiclr-17826	86	81	the	the	DET
iiclr-17826	86	82	nation	nation	NOUN
iiclr-17826	86	83	's	's	PART
iiclr-17826	86	84	extensive	extensive	ADJ
iiclr-17826	86	85	telecom	telecom	NOUN
iiclr-17826	86	86	infrastructure	infrastructure	NOUN
iiclr-17826	86	87	.	.	PUNCT
iiclr-17826	87	1	5	5	NUM
iiclr-17826	87	2	this	this	PRON
iiclr-17826	87	3	was	be	AUX
iiclr-17826	87	4	also	also	ADV
iiclr-17826	87	5	true	true	ADJ
iiclr-17826	87	6	with	with	ADP
iiclr-17826	87	7	the	the	DET
iiclr-17826	87	8	general	general	ADJ
iiclr-17826	87	9	public	public	NOUN
iiclr-17826	87	10	where	where	SCONJ
iiclr-17826	87	11	technology	technology	NOUN
iiclr-17826	87	12	throughout	throughout	ADP
iiclr-17826	87	13	the	the	DET
iiclr-17826	87	14	decade	decade	NOUN
iiclr-17826	87	15	became	became	AUX
iiclr-17826	87	16	increasingly	increasingly	ADV
iiclr-17826	87	17	interwoven	interweave	VERB
iiclr-17826	87	18	into	into	ADP
iiclr-17826	87	19	the	the	DET
iiclr-17826	87	20	fabric	fabric	NOUN
iiclr-17826	87	21	of	of	ADP
iiclr-17826	87	22	everyday	everyday	ADJ
iiclr-17826	87	23	life.26	life.26	ADJ
iiclr-17826	87	24	the	the	DET
iiclr-17826	87	25	use	use	NOUN
iiclr-17826	87	26	of	of	ADP
iiclr-17826	87	27	cell	cell	NOUN
iiclr-17826	87	28	phones	phone	NOUN
iiclr-17826	87	29	and	and	CCONJ
iiclr-17826	87	30	email	email	NOUN
iiclr-17826	87	31	serve	serve	VERB
iiclr-17826	87	32	as	as	ADP
iiclr-17826	87	33	prime	prime	ADJ
iiclr-17826	87	34	examples	example	NOUN
iiclr-17826	87	35	,	,	PUNCT
iiclr-17826	87	36	where	where	SCONJ
iiclr-17826	87	37	their	their	PRON
iiclr-17826	87	38	usage	usage	NOUN
iiclr-17826	87	39	grew	grow	VERB
iiclr-17826	87	40	from	from	ADP
iiclr-17826	87	41	next	next	ADJ
iiclr-17826	87	42	to	to	ADP
iiclr-17826	87	43	nothing	nothing	PRON
iiclr-17826	87	44	in	in	ADP
iiclr-17826	87	45	the	the	DET
iiclr-17826	87	46	mid-1990	mid-1990	NOUN
iiclr-17826	87	47	's	's	PART
iiclr-17826	87	48	to	to	ADP
iiclr-17826	87	49	becoming	become	VERB
iiclr-17826	87	50	the	the	DET
iiclr-17826	87	51	norm	norm	NOUN
iiclr-17826	87	52	by	by	ADP
iiclr-17826	87	53	2000.27	2000.27	NUM
iiclr-17826	87	54	unfortunately	unfortunately	ADV
iiclr-17826	87	55	,	,	PUNCT
iiclr-17826	87	56	this	this	DET
iiclr-17826	87	57	demand	demand	NOUN
iiclr-17826	87	58	for	for	ADP
iiclr-17826	87	59	innovation	innovation	NOUN
iiclr-17826	87	60	and	and	CCONJ
iiclr-17826	87	61	technology	technology	NOUN
iiclr-17826	87	62	during	during	ADP
iiclr-17826	87	63	that	that	DET
iiclr-17826	87	64	same	same	ADJ
iiclr-17826	87	65	time	time	NOUN
iiclr-17826	87	66	period	period	NOUN
iiclr-17826	87	67	brought	bring	VERB
iiclr-17826	87	68	with	with	ADP
iiclr-17826	87	69	it	it	PRON
iiclr-17826	87	70	the	the	DET
iiclr-17826	87	71	evolution	evolution	NOUN
iiclr-17826	87	72	of	of	ADP
iiclr-17826	87	73	a	a	DET
iiclr-17826	87	74	"	"	PUNCT
iiclr-17826	87	75	telecom	telecom	NOUN
iiclr-17826	87	76	/	/	SYM
iiclr-17826	87	77	dot.com	dot.com	X
iiclr-17826	87	78	-	-	PUNCT
iiclr-17826	87	79	infused	infuse	VERB
iiclr-17826	87	80	"	"	PUNCT
iiclr-17826	87	81	stock	stock	NOUN
iiclr-17826	87	82	market	market	NOUN
iiclr-17826	87	83	of	of	ADP
iiclr-17826	87	84	new	new	ADJ
iiclr-17826	87	85	and	and	CCONJ
iiclr-17826	87	86	poorly	poorly	ADV
iiclr-17826	87	87	understood	understand	VERB
iiclr-17826	87	88	companies	company	NOUN
iiclr-17826	87	89	.	.	PUNCT
iiclr-17826	88	1	28	28	NUM
iiclr-17826	89	1	also	also	ADV
iiclr-17826	89	2	,	,	PUNCT
iiclr-17826	89	3	the	the	DET
iiclr-17826	89	4	robust	robust	ADJ
iiclr-17826	89	5	financial	financial	ADJ
iiclr-17826	89	6	times	time	NOUN
iiclr-17826	89	7	attracted	attract	VERB
iiclr-17826	89	8	to	to	ADP
iiclr-17826	89	9	investing	invest	VERB
iiclr-17826	89	10	millions	million	NOUN
iiclr-17826	89	11	of	of	ADP
iiclr-17826	89	12	first	first	ADJ
iiclr-17826	89	13	-	-	PUNCT
iiclr-17826	89	14	time	time	NOUN
iiclr-17826	89	15	investors	investor	NOUN
iiclr-17826	89	16	who	who	PRON
iiclr-17826	89	17	lacked	lack	VERB
iiclr-17826	89	18	general	general	ADJ
iiclr-17826	89	19	business	business	NOUN
iiclr-17826	89	20	knowledge	knowledge	NOUN
iiclr-17826	89	21	and	and	CCONJ
iiclr-17826	89	22	to	to	ADP
iiclr-17826	89	23	business	business	NOUN
iiclr-17826	89	24	,	,	PUNCT
iiclr-17826	89	25	the	the	DET
iiclr-17826	89	26	decade	decade	NOUN
iiclr-17826	89	27	attracted	attract	VERB
iiclr-17826	89	28	thousands	thousand	NOUN
iiclr-17826	89	29	of	of	ADP
iiclr-17826	89	30	savvy	savvy	ADJ
iiclr-17826	89	31	executives	executive	NOUN
iiclr-17826	89	32	who	who	PRON
iiclr-17826	89	33	lacked	lack	VERB
iiclr-17826	89	34	moral	moral	ADJ
iiclr-17826	89	35	scruples.29	scruples.29	NOUN
iiclr-17826	89	36	this	this	DET
iiclr-17826	89	37	combination	combination	NOUN
iiclr-17826	89	38	produced	produce	VERB
iiclr-17826	89	39	and	and	CCONJ
iiclr-17826	89	40	sustained	sustain	VERB
iiclr-17826	89	41	a	a	DET
iiclr-17826	89	42	period	period	NOUN
iiclr-17826	89	43	of	of	ADP
iiclr-17826	89	44	exaggerated	exaggerated	ADJ
iiclr-17826	89	45	achievements	achievement	NOUN
iiclr-17826	89	46	and	and	CCONJ
iiclr-17826	89	47	camouflaged	camouflage	VERB
iiclr-17826	89	48	setbacks.3	setbacks.3	PROPN
iiclr-17826	89	49	°	°	PROPN
iiclr-17826	89	50	the	the	DET
iiclr-17826	89	51	delusions	delusion	NOUN
iiclr-17826	89	52	of	of	ADP
iiclr-17826	89	53	the	the	DET
iiclr-17826	89	54	1990	1990	NUM
iiclr-17826	89	55	's	's	PART
iiclr-17826	89	56	came	come	VERB
iiclr-17826	89	57	to	to	ADP
iiclr-17826	89	58	an	an	DET
iiclr-17826	89	59	end	end	NOUN
iiclr-17826	89	60	in	in	ADP
iiclr-17826	89	61	march	march	PROPN
iiclr-17826	89	62	of	of	ADP
iiclr-17826	89	63	2001	2001	NUM
iiclr-17826	89	64	when	when	SCONJ
iiclr-17826	89	65	investors	investor	NOUN
iiclr-17826	89	66	began	begin	VERB
iiclr-17826	89	67	to	to	PART
iiclr-17826	89	68	realize	realize	VERB
iiclr-17826	89	69	that	that	SCONJ
iiclr-17826	89	70	a	a	DET
iiclr-17826	89	71	"	"	PUNCT
iiclr-17826	89	72	financial	financial	ADJ
iiclr-17826	89	73	bubble	bubble	NOUN
iiclr-17826	89	74	"	"	PUNCT
iiclr-17826	89	75	had	have	VERB
iiclr-17826	89	76	developed.3	developed.3	PROPN
iiclr-17826	89	77	'	'	PART
iiclr-17826	89	78	the	the	DET
iiclr-17826	89	79	insecurity	insecurity	NOUN
iiclr-17826	89	80	immediately	immediately	ADV
iiclr-17826	89	81	drove	drive	VERB
iiclr-17826	89	82	stock	stock	NOUN
iiclr-17826	89	83	prices	price	NOUN
iiclr-17826	89	84	sharply	sharply	ADV
iiclr-17826	89	85	down	down	ADV
iiclr-17826	89	86	,	,	PUNCT
iiclr-17826	89	87	leaving	leave	VERB
iiclr-17826	89	88	them	they	PRON
iiclr-17826	89	89	stagnant	stagnant	ADJ
iiclr-17826	89	90	for	for	ADP
iiclr-17826	89	91	months.32	months.32	PROPN
iiclr-17826	89	92	eighteen	eighteen	NUM
iiclr-17826	89	93	months	month	NOUN
iiclr-17826	89	94	later	later	ADV
iiclr-17826	89	95	,	,	PUNCT
iiclr-17826	89	96	the	the	DET
iiclr-17826	89	97	market	market	NOUN
iiclr-17826	89	98	index	index	NOUN
iiclr-17826	89	99	was	be	AUX
iiclr-17826	89	100	further	far	ADV
iiclr-17826	89	101	jolted	jolt	VERB
iiclr-17826	89	102	by	by	ADP
iiclr-17826	89	103	the	the	DET
iiclr-17826	89	104	september	september	PROPN
iiclr-17826	89	105	11	11	NUM
iiclr-17826	89	106	,	,	PUNCT
iiclr-17826	89	107	2001	2001	NUM
iiclr-17826	89	108	terrorist	terrorist	ADJ
iiclr-17826	89	109	attacks	attack	NOUN
iiclr-17826	89	110	and	and	CCONJ
iiclr-17826	89	111	resulting	result	VERB
iiclr-17826	89	112	threats	threat	NOUN
iiclr-17826	89	113	of	of	ADP
iiclr-17826	89	114	23	23	NUM
iiclr-17826	89	115	.	.	PUNCT
iiclr-17826	90	1	cunningham	cunningham	PROPN
iiclr-17826	90	2	speech	speech	PROPN
iiclr-17826	90	3	,	,	PUNCT
iiclr-17826	90	4	supra	supra	PROPN
iiclr-17826	90	5	note	note	PROPN
iiclr-17826	90	6	1	1	NUM
iiclr-17826	90	7	;	;	PUNCT
iiclr-17826	90	8	donaldson	donaldson	PROPN
iiclr-17826	90	9	testimony	testimony	NOUN
iiclr-17826	90	10	,	,	PUNCT
iiclr-17826	90	11	supra	supra	PROPN
iiclr-17826	90	12	note	note	NOUN
iiclr-17826	90	13	6	6	NUM
iiclr-17826	90	14	.	.	SYM
iiclr-17826	90	15	24	24	NUM
iiclr-17826	90	16	.	.	PUNCT
iiclr-17826	91	1	see	see	VERB
iiclr-17826	91	2	cunningham	cunningham	PROPN
iiclr-17826	91	3	speech	speech	PROPN
iiclr-17826	91	4	,	,	PUNCT
iiclr-17826	91	5	supra	supra	PROPN
iiclr-17826	91	6	note	note	PROPN
iiclr-17826	91	7	1	1	NUM
iiclr-17826	91	8	;	;	PUNCT
iiclr-17826	91	9	donaldson	donaldson	PROPN
iiclr-17826	91	10	testimony	testimony	NOUN
iiclr-17826	91	11	,	,	PUNCT
iiclr-17826	91	12	supra	supra	PROPN
iiclr-17826	91	13	note	note	NOUN
iiclr-17826	91	14	6	6	NUM
iiclr-17826	91	15	.	.	NUM
iiclr-17826	91	16	25	25	NUM
iiclr-17826	91	17	.	.	PUNCT
iiclr-17826	92	1	see	see	VERB
iiclr-17826	92	2	cunningham	cunningham	PROPN
iiclr-17826	92	3	speech	speech	PROPN
iiclr-17826	92	4	,	,	PUNCT
iiclr-17826	92	5	supra	supra	PROPN
iiclr-17826	92	6	note	note	NOUN
iiclr-17826	92	7	1	1	NUM
iiclr-17826	92	8	.	.	NOUN
iiclr-17826	92	9	26	26	NUM
iiclr-17826	92	10	.	.	PUNCT
iiclr-17826	93	1	see	see	VERB
iiclr-17826	93	2	i	i	PRON
iiclr-17826	93	3	d.	d.	PROPN
iiclr-17826	93	4	27	27	NUM
iiclr-17826	93	5	.	.	PUNCT
iiclr-17826	94	1	see	see	VERB
iiclr-17826	94	2	i	i	PRON
iiclr-17826	94	3	d.	d.	PROPN
iiclr-17826	94	4	28	28	NUM
iiclr-17826	94	5	.	.	PUNCT
iiclr-17826	95	1	cunningham	cunningham	PROPN
iiclr-17826	95	2	,	,	PUNCT
iiclr-17826	95	3	supra	supra	PROPN
iiclr-17826	95	4	note	note	NOUN
iiclr-17826	95	5	4	4	NUM
iiclr-17826	95	6	,	,	PUNCT
iiclr-17826	95	7	at	at	ADP
iiclr-17826	95	8	923	923	NUM
iiclr-17826	95	9	.	.	PUNCT
iiclr-17826	96	1	see	see	VERB
iiclr-17826	96	2	also	also	ADV
iiclr-17826	96	3	donaldson	donaldson	PROPN
iiclr-17826	96	4	testimony	testimony	NOUN
iiclr-17826	96	5	,	,	PUNCT
iiclr-17826	96	6	supra	supra	PROPN
iiclr-17826	96	7	note	note	NOUN
iiclr-17826	96	8	6	6	NUM
iiclr-17826	96	9	(	(	PUNCT
iiclr-17826	96	10	noting	note	VERB
iiclr-17826	96	11	that	that	SCONJ
iiclr-17826	96	12	during	during	ADP
iiclr-17826	96	13	the	the	DET
iiclr-17826	96	14	stock	stock	NOUN
iiclr-17826	96	15	market	market	NOUN
iiclr-17826	96	16	boom	boom	NOUN
iiclr-17826	96	17	of	of	ADP
iiclr-17826	96	18	the	the	DET
iiclr-17826	96	19	mid	mid	ADJ
iiclr-17826	96	20	1990s	1990	NOUN
iiclr-17826	96	21	through	through	ADP
iiclr-17826	96	22	early	early	ADJ
iiclr-17826	96	23	2000	2000	NUM
iiclr-17826	96	24	,	,	PUNCT
iiclr-17826	96	25	new	new	ADJ
iiclr-17826	96	26	entrants	entrant	NOUN
iiclr-17826	96	27	undertaking	undertake	VERB
iiclr-17826	96	28	ipos	ipos	NOUN
iiclr-17826	96	29	in	in	ADP
iiclr-17826	96	30	the	the	DET
iiclr-17826	96	31	market	market	NOUN
iiclr-17826	96	32	were	be	AUX
iiclr-17826	96	33	among	among	ADP
iiclr-17826	96	34	the	the	DET
iiclr-17826	96	35	biggest	big	ADJ
iiclr-17826	96	36	gainers	gainer	NOUN
iiclr-17826	96	37	,	,	PUNCT
iiclr-17826	96	38	especially	especially	ADV
iiclr-17826	96	39	those	those	PRON
iiclr-17826	96	40	from	from	ADP
iiclr-17826	96	41	the	the	DET
iiclr-17826	96	42	"	"	PUNCT
iiclr-17826	96	43	dot.com	dot.com	X
iiclr-17826	96	44	"	"	PUNCT
iiclr-17826	96	45	sector	sector	NOUN
iiclr-17826	96	46	of	of	ADP
iiclr-17826	96	47	the	the	DET
iiclr-17826	96	48	economy	economy	NOUN
iiclr-17826	96	49	)	)	PUNCT
iiclr-17826	96	50	.	.	PUNCT
iiclr-17826	97	1	29	29	NUM
iiclr-17826	97	2	.	.	PUNCT
iiclr-17826	98	1	cunningham	cunningham	PROPN
iiclr-17826	98	2	,	,	PUNCT
iiclr-17826	98	3	supra	supra	PROPN
iiclr-17826	98	4	note	note	NOUN
iiclr-17826	98	5	4	4	NUM
iiclr-17826	98	6	,	,	PUNCT
iiclr-17826	98	7	at	at	ADP
iiclr-17826	98	8	923	923	NUM
iiclr-17826	98	9	.	.	PUNCT
iiclr-17826	99	1	see	see	VERB
iiclr-17826	99	2	donaldson	donaldson	PROPN
iiclr-17826	99	3	testimony	testimony	NOUN
iiclr-17826	99	4	,	,	PUNCT
iiclr-17826	99	5	supra	supra	PROPN
iiclr-17826	99	6	note	note	NOUN
iiclr-17826	99	7	6	6	NUM
iiclr-17826	99	8	.	.	PUNCT
iiclr-17826	100	1	"	"	PUNCT
iiclr-17826	100	2	communications	communication	NOUN
iiclr-17826	100	3	,	,	PUNCT
iiclr-17826	100	4	the	the	DET
iiclr-17826	100	5	explosion	explosion	NOUN
iiclr-17826	100	6	of	of	ADP
iiclr-17826	100	7	information	information	NOUN
iiclr-17826	100	8	technology	technology	NOUN
iiclr-17826	100	9	and	and	CCONJ
iiclr-17826	100	10	changes	change	NOUN
iiclr-17826	100	11	in	in	ADP
iiclr-17826	100	12	the	the	DET
iiclr-17826	100	13	culture	culture	NOUN
iiclr-17826	100	14	of	of	ADP
iiclr-17826	100	15	equity	equity	NOUN
iiclr-17826	100	16	investing	investing	NOUN
iiclr-17826	100	17	,	,	PUNCT
iiclr-17826	100	18	including	include	VERB
iiclr-17826	100	19	the	the	DET
iiclr-17826	100	20	shift	shift	NOUN
iiclr-17826	100	21	to	to	ADP
iiclr-17826	100	22	more	more	ADJ
iiclr-17826	100	23	self	self	NOUN
iiclr-17826	100	24	-	-	PUNCT
iiclr-17826	100	25	directed	direct	VERB
iiclr-17826	100	26	retirement	retirement	NOUN
iiclr-17826	100	27	accounts	account	NOUN
iiclr-17826	100	28	,	,	PUNCT
iiclr-17826	100	29	brought	bring	VERB
iiclr-17826	100	30	millions	million	NOUN
iiclr-17826	100	31	of	of	ADP
iiclr-17826	100	32	individuals	individual	NOUN
iiclr-17826	100	33	with	with	ADP
iiclr-17826	100	34	their	their	PRON
iiclr-17826	100	35	savings	saving	NOUN
iiclr-17826	100	36	into	into	ADP
iiclr-17826	100	37	our	our	PRON
iiclr-17826	100	38	stock	stock	NOUN
iiclr-17826	100	39	market	market	NOUN
iiclr-17826	100	40	for	for	ADP
iiclr-17826	100	41	the	the	DET
iiclr-17826	100	42	first	first	ADJ
iiclr-17826	100	43	time	time	NOUN
iiclr-17826	100	44	.	.	PUNCT
iiclr-17826	100	45	"	"	PUNCT
iiclr-17826	101	1	i	i	PRON
iiclr-17826	101	2	d.	d.	PROPN
iiclr-17826	101	3	30	30	NUM
iiclr-17826	101	4	.	.	PUNCT
iiclr-17826	102	1	cunningham	cunningham	PROPN
iiclr-17826	102	2	,	,	PUNCT
iiclr-17826	102	3	supra	supra	PROPN
iiclr-17826	102	4	note	note	NOUN
iiclr-17826	102	5	4	4	NUM
iiclr-17826	102	6	,	,	PUNCT
iiclr-17826	102	7	at	at	ADP
iiclr-17826	102	8	923	923	NUM
iiclr-17826	102	9	.	.	PUNCT
iiclr-17826	102	10	31	31	NUM
iiclr-17826	102	11	.	.	PUNCT
iiclr-17826	103	1	i	i	PRON
iiclr-17826	103	2	d.	d.	PROPN
iiclr-17826	103	3	32	32	NUM
iiclr-17826	103	4	.	.	PUNCT
iiclr-17826	104	1	i	i	PRON
iiclr-17826	104	2	d.	d.	PROPN
iiclr-17826	104	3	see	see	VERB
iiclr-17826	104	4	also	also	ADV
iiclr-17826	104	5	donaldson	donaldson	PROPN
iiclr-17826	104	6	testimony	testimony	NOUN
iiclr-17826	104	7	,	,	PUNCT
iiclr-17826	104	8	supra	supra	PROPN
iiclr-17826	104	9	note	note	NOUN
iiclr-17826	104	10	6	6	NUM
iiclr-17826	104	11	(	(	PUNCT
iiclr-17826	104	12	noting	note	VERB
iiclr-17826	104	13	that	that	SCONJ
iiclr-17826	104	14	investors	investor	NOUN
iiclr-17826	104	15	fled	flee	VERB
iiclr-17826	104	16	the	the	DET
iiclr-17826	104	17	financial	financial	ADJ
iiclr-17826	104	18	markets	market	NOUN
iiclr-17826	104	19	and	and	CCONJ
iiclr-17826	104	20	the	the	DET
iiclr-17826	104	21	ipo	ipo	NOUN
iiclr-17826	104	22	market	market	NOUN
iiclr-17826	104	23	,	,	PUNCT
iiclr-17826	104	24	which	which	PRON
iiclr-17826	104	25	had	have	AUX
iiclr-17826	104	26	been	be	AUX
iiclr-17826	104	27	so	so	ADV
iiclr-17826	104	28	strong	strong	ADJ
iiclr-17826	104	29	during	during	ADP
iiclr-17826	104	30	the	the	DET
iiclr-17826	104	31	1990s	1990s	NUM
iiclr-17826	104	32	,	,	PUNCT
iiclr-17826	104	33	had	have	AUX
iiclr-17826	104	34	disappeared	disappear	VERB
iiclr-17826	104	35	)	)	PUNCT
iiclr-17826	104	36	.	.	PUNCT
iiclr-17826	105	1	[	[	X
iiclr-17826	105	2	vol	vol	NOUN
iiclr-17826	105	3	.	.	PUNCT
iiclr-17826	106	1	14:3	14:3	NUM
iiclr-17826	106	2	challenges	challenge	NOUN
iiclr-17826	106	3	for	for	ADP
iiclr-17826	106	4	foreign	foreign	ADJ
iiclr-17826	106	5	attorneys	attorney	NOUN
iiclr-17826	106	6	war.33	war.33	VERB
iiclr-17826	106	7	similar	similar	ADJ
iiclr-17826	106	8	to	to	ADP
iiclr-17826	106	9	the	the	DET
iiclr-17826	106	10	events	event	NOUN
iiclr-17826	106	11	of	of	ADP
iiclr-17826	106	12	1929	1929	NUM
iiclr-17826	106	13	,	,	PUNCT
iiclr-17826	106	14	the	the	DET
iiclr-17826	106	15	strong	strong	ADJ
iiclr-17826	106	16	economic	economic	ADJ
iiclr-17826	106	17	times	time	NOUN
iiclr-17826	106	18	and	and	CCONJ
iiclr-17826	106	19	subsequent	subsequent	ADJ
iiclr-17826	106	20	market	market	NOUN
iiclr-17826	106	21	decline	decline	NOUN
iiclr-17826	106	22	revealed	reveal	VERB
iiclr-17826	106	23	a	a	DET
iiclr-17826	106	24	series	series	NOUN
iiclr-17826	106	25	of	of	ADP
iiclr-17826	106	26	major	major	ADJ
iiclr-17826	106	27	corporate	corporate	ADJ
iiclr-17826	106	28	scandals	scandal	NOUN
iiclr-17826	106	29	that	that	PRON
iiclr-17826	106	30	significantly	significantly	ADV
iiclr-17826	106	31	shook	shake	VERB
iiclr-17826	106	32	investor	investor	NOUN
iiclr-17826	106	33	confidence	confidence	NOUN
iiclr-17826	106	34	in	in	ADP
iiclr-17826	106	35	public	public	ADJ
iiclr-17826	106	36	-	-	PUNCT
iiclr-17826	106	37	issue	issue	NOUN
iiclr-17826	106	38	companies.34	companies.34	NOUN
iiclr-17826	106	39	in	in	ADP
iiclr-17826	106	40	fact	fact	NOUN
iiclr-17826	106	41	,	,	PUNCT
iiclr-17826	106	42	between	between	ADP
iiclr-17826	106	43	december	december	PROPN
iiclr-17826	106	44	2001	2001	NUM
iiclr-17826	106	45	and	and	CCONJ
iiclr-17826	106	46	july	july	PROPN
iiclr-17826	106	47	2002	2002	NUM
iiclr-17826	106	48	,	,	PUNCT
iiclr-17826	106	49	four	four	NUM
iiclr-17826	106	50	of	of	ADP
iiclr-17826	106	51	the	the	DET
iiclr-17826	106	52	six	six	NUM
iiclr-17826	106	53	largest	large	ADJ
iiclr-17826	106	54	corporate	corporate	ADJ
iiclr-17826	106	55	bankruptcy	bankruptcy	NOUN
iiclr-17826	106	56	filings	filing	NOUN
iiclr-17826	106	57	in	in	ADP
iiclr-17826	106	58	u.s	u.s	PROPN
iiclr-17826	106	59	.	.	PROPN
iiclr-17826	106	60	history	history	NOUN
iiclr-17826	106	61	occurred.35	occurred.35	NOUN
iiclr-17826	106	62	these	these	DET
iiclr-17826	106	63	four	four	NUM
iiclr-17826	106	64	corporations	corporation	NOUN
iiclr-17826	106	65	,	,	PUNCT
iiclr-17826	106	66	along	along	ADP
iiclr-17826	106	67	with	with	ADP
iiclr-17826	106	68	many	many	ADJ
iiclr-17826	106	69	others	other	NOUN
iiclr-17826	106	70	,	,	PUNCT
iiclr-17826	106	71	concealed	conceal	VERB
iiclr-17826	106	72	their	their	PRON
iiclr-17826	106	73	true	true	ADJ
iiclr-17826	106	74	financial	financial	ADJ
iiclr-17826	106	75	performance	performance	NOUN
iiclr-17826	106	76	from	from	ADP
iiclr-17826	106	77	creditors	creditor	NOUN
iiclr-17826	106	78	and	and	CCONJ
iiclr-17826	106	79	shareholders	shareholder	NOUN
iiclr-17826	106	80	until	until	SCONJ
iiclr-17826	106	81	an	an	DET
iiclr-17826	106	82	inability	inability	NOUN
iiclr-17826	106	83	to	to	PART
iiclr-17826	106	84	meet	meet	VERB
iiclr-17826	106	85	financial	financial	ADJ
iiclr-17826	106	86	commitments	commitment	NOUN
iiclr-17826	106	87	forced	force	VERB
iiclr-17826	106	88	them	they	PRON
iiclr-17826	106	89	to	to	PART
iiclr-17826	106	90	restate	restate	VERB
iiclr-17826	106	91	earnings	earning	NOUN
iiclr-17826	106	92	and	and	CCONJ
iiclr-17826	106	93	reveal	reveal	VERB
iiclr-17826	106	94	massive	massive	ADJ
iiclr-17826	106	95	losses.36	losses.36	NOUN
iiclr-17826	106	96	the	the	DET
iiclr-17826	106	97	catalyst	catalyst	NOUN
iiclr-17826	106	98	for	for	ADP
iiclr-17826	106	99	the	the	DET
iiclr-17826	106	100	greed	greed	NOUN
iiclr-17826	106	101	,	,	PUNCT
iiclr-17826	106	102	malfeasance	malfeasance	NOUN
iiclr-17826	106	103	,	,	PUNCT
iiclr-17826	106	104	and	and	CCONJ
iiclr-17826	106	105	other	other	ADJ
iiclr-17826	106	106	illicit	illicit	ADJ
iiclr-17826	106	107	behavior	behavior	NOUN
iiclr-17826	106	108	was	be	AUX
iiclr-17826	106	109	that	that	SCONJ
iiclr-17826	106	110	during	during	ADP
iiclr-17826	106	111	the	the	DET
iiclr-17826	106	112	boom	boom	NOUN
iiclr-17826	106	113	years	year	NOUN
iiclr-17826	106	114	,	,	PUNCT
iiclr-17826	106	115	corporate	corporate	ADJ
iiclr-17826	106	116	america	america	PROPN
iiclr-17826	106	117	became	become	VERB
iiclr-17826	106	118	increasingly	increasingly	ADV
iiclr-17826	106	119	focused	focus	VERB
iiclr-17826	106	120	on	on	ADP
iiclr-17826	106	121	short	short	ADJ
iiclr-17826	106	122	-	-	PUNCT
iiclr-17826	106	123	term	term	NOUN
iiclr-17826	106	124	financial	financial	ADJ
iiclr-17826	106	125	results	result	NOUN
iiclr-17826	106	126	,	,	PUNCT
iiclr-17826	106	127	measured	measure	VERB
iiclr-17826	106	128	by	by	ADP
iiclr-17826	106	129	quarter	quarter	NOUN
iiclr-17826	106	130	-	-	PUNCT
iiclr-17826	106	131	to	to	ADP
iiclr-17826	106	132	-	-	PUNCT
iiclr-17826	106	133	quarter	quarter	NOUN
iiclr-17826	106	134	earnings	earning	NOUN
iiclr-17826	106	135	.	.	PUNCT
iiclr-17826	106	136	"	"	PUNCT
iiclr-17826	107	1	"	"	PUNCT
iiclr-17826	107	2	hitting	hit	VERB
iiclr-17826	107	3	the	the	DET
iiclr-17826	107	4	numbers	number	NOUN
iiclr-17826	107	5	,	,	PUNCT
iiclr-17826	107	6	"	"	PUNCT
iiclr-17826	107	7	rather	rather	ADV
iiclr-17826	107	8	than	than	ADP
iiclr-17826	107	9	creating	create	VERB
iiclr-17826	107	10	a	a	DET
iiclr-17826	107	11	strategy	strategy	NOUN
iiclr-17826	107	12	for	for	ADP
iiclr-17826	107	13	sound	sound	ADJ
iiclr-17826	107	14	,	,	PUNCT
iiclr-17826	107	15	long	long	ADJ
iiclr-17826	107	16	-	-	PUNCT
iiclr-17826	107	17	term	term	NOUN
iiclr-17826	107	18	strength	strength	NOUN
iiclr-17826	107	19	and	and	CCONJ
iiclr-17826	107	20	performance	performance	NOUN
iiclr-17826	107	21	,	,	PUNCT
iiclr-17826	107	22	became	become	VERB
iiclr-17826	107	23	the	the	DET
iiclr-17826	107	24	primary	primary	ADJ
iiclr-17826	107	25	business	business	NOUN
iiclr-17826	107	26	goal.3	goal.3	NOUN
iiclr-17826	107	27	"	"	PUNCT
iiclr-17826	107	28	ultimately	ultimately	ADV
iiclr-17826	107	29	,	,	PUNCT
iiclr-17826	107	30	as	as	SCONJ
iiclr-17826	107	31	noted	note	VERB
iiclr-17826	107	32	by	by	ADP
iiclr-17826	107	33	william	william	PROPN
iiclr-17826	107	34	h.	h.	PROPN
iiclr-17826	107	35	donaldson	donaldson	PROPN
iiclr-17826	107	36	,	,	PUNCT
iiclr-17826	107	37	sec	sec	PROPN
iiclr-17826	107	38	chairman	chairman	NOUN
iiclr-17826	107	39	,	,	PUNCT
iiclr-17826	107	40	"	"	PUNCT
iiclr-17826	107	41	the	the	DET
iiclr-17826	107	42	perception	perception	NOUN
iiclr-17826	107	43	that	that	PRON
iiclr-17826	107	44	uninterrupted	uninterrupted	ADJ
iiclr-17826	107	45	earnings	earning	NOUN
iiclr-17826	107	46	growth	growth	NOUN
iiclr-17826	107	47	was	be	AUX
iiclr-17826	107	48	the	the	DET
iiclr-17826	107	49	standard	standard	NOUN
iiclr-17826	107	50	for	for	ADP
iiclr-17826	107	51	sound	sound	ADJ
iiclr-17826	107	52	corporate	corporate	ADJ
iiclr-17826	107	53	progress	progress	NOUN
iiclr-17826	107	54	caused	cause	VERB
iiclr-17826	107	55	too	too	ADV
iiclr-17826	107	56	many	many	ADJ
iiclr-17826	107	57	managers	manager	NOUN
iiclr-17826	107	58	to	to	PART
iiclr-17826	107	59	adjust	adjust	VERB
iiclr-17826	107	60	financial	financial	ADJ
iiclr-17826	107	61	results	result	NOUN
iiclr-17826	107	62	with	with	ADP
iiclr-17826	107	63	the	the	DET
iiclr-17826	107	64	purpose	purpose	NOUN
iiclr-17826	107	65	of	of	ADP
iiclr-17826	107	66	meeting	meet	VERB
iiclr-17826	107	67	projected	project	VERB
iiclr-17826	107	68	results	result	NOUN
iiclr-17826	107	69	-	-	PUNCT
iiclr-17826	107	70	in	in	ADP
iiclr-17826	107	71	ways	way	NOUN
iiclr-17826	107	72	that	that	PRON
iiclr-17826	107	73	were	be	AUX
iiclr-17826	107	74	sometimes	sometimes	ADV
iiclr-17826	107	75	large	large	ADJ
iiclr-17826	107	76	and	and	CCONJ
iiclr-17826	107	77	sometimes	sometimes	ADV
iiclr-17826	107	78	small	small	ADJ
iiclr-17826	107	79	,	,	PUNCT
iiclr-17826	107	80	but	but	CCONJ
iiclr-17826	107	81	especially	especially	ADV
iiclr-17826	107	82	given	give	VERB
iiclr-17826	107	83	the	the	DET
iiclr-17826	107	84	purpose	purpose	NOUN
iiclr-17826	107	85	,	,	PUNCT
iiclr-17826	107	86	in	in	ADP
iiclr-17826	107	87	all	all	DET
iiclr-17826	107	88	cases	case	NOUN
iiclr-17826	107	89	unacceptable	unacceptable	ADJ
iiclr-17826	107	90	.	.	PUNCT
iiclr-17826	108	1	"39	"39	NOUN
iiclr-17826	109	1	the	the	DET
iiclr-17826	109	2	first	first	ADJ
iiclr-17826	109	3	of	of	ADP
iiclr-17826	109	4	the	the	DET
iiclr-17826	109	5	major	major	ADJ
iiclr-17826	109	6	scandals	scandal	NOUN
iiclr-17826	109	7	and	and	CCONJ
iiclr-17826	109	8	perhaps	perhaps	ADV
iiclr-17826	109	9	the	the	DET
iiclr-17826	109	10	most	most	ADV
iiclr-17826	109	11	well	well	ADV
iiclr-17826	109	12	known	known	ADJ
iiclr-17826	109	13	was	be	AUX
iiclr-17826	109	14	enron.40	enron.40	PROPN
iiclr-17826	109	15	the	the	DET
iiclr-17826	109	16	corporation	corporation	NOUN
iiclr-17826	109	17	's	's	PART
iiclr-17826	109	18	financial	financial	ADJ
iiclr-17826	109	19	troubles	trouble	NOUN
iiclr-17826	109	20	were	be	AUX
iiclr-17826	109	21	the	the	DET
iiclr-17826	109	22	result	result	NOUN
iiclr-17826	109	23	of	of	ADP
iiclr-17826	109	24	several	several	ADJ
iiclr-17826	109	25	enron	enron	PROPN
iiclr-17826	109	26	executives	executive	NOUN
iiclr-17826	109	27	manipulating	manipulate	VERB
iiclr-17826	109	28	the	the	DET
iiclr-17826	109	29	corporation	corporation	NOUN
iiclr-17826	109	30	's	's	PART
iiclr-17826	109	31	reported	report	VERB
iiclr-17826	109	32	financial	financial	ADJ
iiclr-17826	109	33	results	result	NOUN
iiclr-17826	109	34	through	through	ADP
iiclr-17826	109	35	33	33	NUM
iiclr-17826	109	36	.	.	PUNCT
iiclr-17826	110	1	cunningham	cunningham	PROPN
iiclr-17826	110	2	,	,	PUNCT
iiclr-17826	110	3	supra	supra	PROPN
iiclr-17826	110	4	note	note	NOUN
iiclr-17826	110	5	4	4	NUM
iiclr-17826	110	6	,	,	PUNCT
iiclr-17826	110	7	at	at	ADP
iiclr-17826	110	8	923	923	NUM
iiclr-17826	110	9	.	.	PUNCT
iiclr-17826	111	1	34	34	NUM
iiclr-17826	111	2	.	.	PUNCT
iiclr-17826	112	1	see	see	VERB
iiclr-17826	112	2	sec	sec	PROPN
iiclr-17826	112	3	fastow	fastow	NOUN
iiclr-17826	112	4	release	release	NOUN
iiclr-17826	112	5	,	,	PUNCT
iiclr-17826	112	6	supra	supra	PROPN
iiclr-17826	112	7	note	note	NOUN
iiclr-17826	112	8	7	7	NUM
iiclr-17826	112	9	,	,	PUNCT
iiclr-17826	112	10	see	see	VERB
iiclr-17826	112	11	also	also	ADV
iiclr-17826	112	12	donaldson	donaldson	PROPN
iiclr-17826	112	13	testimony	testimony	NOUN
iiclr-17826	112	14	,	,	PUNCT
iiclr-17826	112	15	supra	supra	PROPN
iiclr-17826	112	16	note	note	NOUN
iiclr-17826	112	17	6	6	NUM
iiclr-17826	112	18	.	.	PUNCT
iiclr-17826	113	1	as	as	SCONJ
iiclr-17826	113	2	happened	happen	VERB
iiclr-17826	113	3	after	after	ADP
iiclr-17826	113	4	the	the	DET
iiclr-17826	113	5	crash	crash	NOUN
iiclr-17826	113	6	of	of	ADP
iiclr-17826	113	7	1929	1929	NUM
iiclr-17826	113	8	,	,	PUNCT
iiclr-17826	113	9	the	the	DET
iiclr-17826	113	10	falling	fall	VERB
iiclr-17826	113	11	market	market	NOUN
iiclr-17826	113	12	that	that	PRON
iiclr-17826	113	13	began	begin	VERB
iiclr-17826	113	14	in	in	ADP
iiclr-17826	113	15	2000	2000	NUM
iiclr-17826	113	16	led	lead	VERB
iiclr-17826	113	17	to	to	ADP
iiclr-17826	113	18	other	other	ADJ
iiclr-17826	113	19	revelations	revelation	NOUN
iiclr-17826	113	20	.	.	PUNCT
iiclr-17826	114	1	starting	start	VERB
iiclr-17826	114	2	with	with	ADP
iiclr-17826	114	3	the	the	DET
iiclr-17826	114	4	unfolding	unfolding	NOUN
iiclr-17826	114	5	of	of	ADP
iiclr-17826	114	6	the	the	DET
iiclr-17826	114	7	enron	enron	PROPN
iiclr-17826	114	8	story	story	NOUN
iiclr-17826	114	9	in	in	ADP
iiclr-17826	114	10	october	october	PROPN
iiclr-17826	114	11	of	of	ADP
iiclr-17826	114	12	2001	2001	NUM
iiclr-17826	114	13	,	,	PUNCT
iiclr-17826	114	14	it	it	PRON
iiclr-17826	114	15	became	become	VERB
iiclr-17826	114	16	apparent	apparent	ADJ
iiclr-17826	114	17	that	that	SCONJ
iiclr-17826	114	18	the	the	DET
iiclr-17826	114	19	boom	boom	NOUN
iiclr-17826	114	20	years	year	NOUN
iiclr-17826	114	21	had	have	AUX
iiclr-17826	114	22	been	be	AUX
iiclr-17826	114	23	accompanied	accompany	VERB
iiclr-17826	114	24	by	by	ADP
iiclr-17826	114	25	fraud	fraud	NOUN
iiclr-17826	114	26	,	,	PUNCT
iiclr-17826	114	27	other	other	ADJ
iiclr-17826	114	28	misconduct	misconduct	NOUN
iiclr-17826	114	29	and	and	CCONJ
iiclr-17826	114	30	a	a	DET
iiclr-17826	114	31	serious	serious	ADJ
iiclr-17826	114	32	erosion	erosion	NOUN
iiclr-17826	114	33	in	in	ADP
iiclr-17826	114	34	business	business	NOUN
iiclr-17826	114	35	principles	principle	NOUN
iiclr-17826	114	36	.	.	PUNCT
iiclr-17826	115	1	i	i	PRON
iiclr-17826	115	2	d.	d.	PROPN
iiclr-17826	115	3	35	35	NUM
iiclr-17826	115	4	.	.	PUNCT
iiclr-17826	116	1	see	see	VERB
iiclr-17826	116	2	simon	simon	PROPN
iiclr-17826	116	3	romero	romero	PROPN
iiclr-17826	116	4	&	&	CCONJ
iiclr-17826	116	5	riva	riva	PROPN
iiclr-17826	116	6	d.	d.	PROPN
iiclr-17826	116	7	atlas	atlas	PROPN
iiclr-17826	116	8	,	,	PUNCT
iiclr-17826	116	9	worldcom	worldcom	PROPN
iiclr-17826	116	10	declares	declare	VERB
iiclr-17826	116	11	bankruptcy	bankruptcy	NOUN
iiclr-17826	116	12	;	;	PUNCT
iiclr-17826	116	13	$	$	SYM
iiclr-17826	116	14	107	107	NUM
iiclr-17826	116	15	billion	billion	NUM
iiclr-17826	116	16	filing	filing	NOUN
iiclr-17826	116	17	largest	large	ADJ
iiclr-17826	116	18	in	in	ADP
iiclr-17826	116	19	u.s	u.s	PROPN
iiclr-17826	116	20	.	.	PROPN
iiclr-17826	116	21	history	history	NOUN
iiclr-17826	116	22	,	,	PUNCT
iiclr-17826	116	23	hous	hous	ADJ
iiclr-17826	116	24	.	.	PUNCT
iiclr-17826	117	1	chron	chron	PROPN
iiclr-17826	117	2	.	.	PUNCT
iiclr-17826	117	3	,	,	PUNCT
iiclr-17826	117	4	july	july	PROPN
iiclr-17826	117	5	22	22	NUM
iiclr-17826	117	6	,	,	PUNCT
iiclr-17826	117	7	2002	2002	NUM
iiclr-17826	117	8	,	,	PUNCT
iiclr-17826	117	9	at	at	ADP
iiclr-17826	117	10	al	al	PROPN
iiclr-17826	117	11	(	(	PUNCT
iiclr-17826	117	12	noting	note	VERB
iiclr-17826	117	13	that	that	SCONJ
iiclr-17826	117	14	the	the	DET
iiclr-17826	117	15	six	six	NUM
iiclr-17826	117	16	largest	large	ADJ
iiclr-17826	117	17	bankruptcies	bankruptcy	NOUN
iiclr-17826	117	18	in	in	ADP
iiclr-17826	117	19	u.s	u.s	PROPN
iiclr-17826	117	20	.	.	PROPN
iiclr-17826	117	21	history	history	NOUN
iiclr-17826	117	22	by	by	ADP
iiclr-17826	117	23	assets	asset	NOUN
iiclr-17826	117	24	,	,	PUNCT
iiclr-17826	117	25	in	in	ADP
iiclr-17826	117	26	billions	billion	NOUN
iiclr-17826	117	27	include	include	VERB
iiclr-17826	117	28	worldcom	worldcom	PROPN
iiclr-17826	117	29	(	(	PUNCT
iiclr-17826	117	30	2002	2002	NUM
iiclr-17826	117	31	)	)	PUNCT
iiclr-17826	117	32	(	(	PUNCT
iiclr-17826	117	33	107	107	NUM
iiclr-17826	117	34	)	)	PUNCT
iiclr-17826	117	35	,	,	PUNCT
iiclr-17826	117	36	enron	enron	PROPN
iiclr-17826	117	37	(	(	PUNCT
iiclr-17826	117	38	2001	2001	NUM
iiclr-17826	117	39	)	)	PUNCT
iiclr-17826	117	40	(	(	PUNCT
iiclr-17826	117	41	63.3	63.3	NUM
iiclr-17826	117	42	)	)	PUNCT
iiclr-17826	117	43	,	,	PUNCT
iiclr-17826	117	44	texaco	texaco	PROPN
iiclr-17826	117	45	(	(	PUNCT
iiclr-17826	117	46	1987	1987	NUM
iiclr-17826	117	47	)	)	PUNCT
iiclr-17826	117	48	(	(	PUNCT
iiclr-17826	117	49	35.8	35.8	NUM
iiclr-17826	117	50	)	)	PUNCT
iiclr-17826	117	51	,	,	PUNCT
iiclr-17826	117	52	financial	financial	PROPN
iiclr-17826	117	53	corp	corp	PROPN
iiclr-17826	117	54	.	.	PROPN
iiclr-17826	117	55	of	of	ADP
iiclr-17826	117	56	america	america	PROPN
iiclr-17826	117	57	(	(	PUNCT
iiclr-17826	117	58	1988	1988	NUM
iiclr-17826	117	59	)	)	PUNCT
iiclr-17826	117	60	(	(	PUNCT
iiclr-17826	117	61	33.8	33.8	NUM
iiclr-17826	117	62	)	)	PUNCT
iiclr-17826	117	63	,	,	PUNCT
iiclr-17826	117	64	global	global	ADJ
iiclr-17826	117	65	crossing	crossing	NOUN
iiclr-17826	117	66	(	(	PUNCT
iiclr-17826	117	67	2002	2002	NUM
iiclr-17826	117	68	)	)	PUNCT
iiclr-17826	117	69	(	(	PUNCT
iiclr-17826	117	70	25.5	25.5	NUM
iiclr-17826	117	71	)	)	PUNCT
iiclr-17826	117	72	,	,	PUNCT
iiclr-17826	117	73	and	and	CCONJ
iiclr-17826	117	74	adelphia	adelphia	PROPN
iiclr-17826	117	75	communications	communication	NOUN
iiclr-17826	117	76	(	(	PUNCT
iiclr-17826	117	77	2002	2002	NUM
iiclr-17826	117	78	)	)	PUNCT
iiclr-17826	117	79	(	(	PUNCT
iiclr-17826	117	80	23.2	23.2	NUM
iiclr-17826	117	81	)	)	PUNCT
iiclr-17826	117	82	)	)	PUNCT
iiclr-17826	117	83	.	.	PUNCT
iiclr-17826	118	1	36	36	NUM
iiclr-17826	118	2	.	.	PUNCT
iiclr-17826	119	1	see	see	VERB
iiclr-17826	119	2	u.s	u.s	PROPN
iiclr-17826	119	3	.	.	PROPN
iiclr-17826	119	4	securities	securities	PROPN
iiclr-17826	119	5	and	and	CCONJ
iiclr-17826	119	6	exchange	exchange	PROPN
iiclr-17826	119	7	commission	commission	PROPN
iiclr-17826	119	8	,	,	PUNCT
iiclr-17826	119	9	litigation	litigation	NOUN
iiclr-17826	119	10	release	release	VERB
iiclr-17826	119	11	no	no	PRON
iiclr-17826	119	12	.	.	NOUN
iiclr-17826	119	13	18335	18335	NUM
iiclr-17826	119	14	,	,	PUNCT
iiclr-17826	119	15	sec	sec	PROPN
iiclr-17826	119	16	v.	v.	ADP
iiclr-17826	119	17	glisan	glisan	NOUN
iiclr-17826	119	18	,	,	PUNCT
iiclr-17826	119	19	case	case	NOUN
iiclr-17826	119	20	no	no	INTJ
iiclr-17826	119	21	.	.	PUNCT
iiclr-17826	120	1	h-03	h-03	PROPN
iiclr-17826	120	2	-	-	PUNCT
iiclr-17826	120	3	3628	3628	NUM
iiclr-17826	120	4	(	(	PUNCT
iiclr-17826	120	5	s.d	s.d	PROPN
iiclr-17826	120	6	.	.	PROPN
iiclr-17826	120	7	tx	tx	PROPN
iiclr-17826	120	8	.	.	PUNCT
iiclr-17826	120	9	)	)	PUNCT
iiclr-17826	121	1	,	,	PUNCT
iiclr-17826	121	2	sec	sec	PROPN
iiclr-17826	121	3	charges	charge	VERB
iiclr-17826	121	4	ben	ben	PROPN
iiclr-17826	121	5	f.	f.	PROPN
iiclr-17826	121	6	glisan	glisan	PROPN
iiclr-17826	121	7	,	,	PUNCT
iiclr-17826	121	8	jr	jr	PROPN
iiclr-17826	121	9	.	.	PROPN
iiclr-17826	121	10	,	,	PUNCT
iiclr-17826	121	11	enron	enron	PROPN
iiclr-17826	121	12	's	's	PART
iiclr-17826	121	13	former	former	ADJ
iiclr-17826	121	14	treasurer	treasurer	NOUN
iiclr-17826	121	15	with	with	ADP
iiclr-17826	121	16	securities	security	NOUN
iiclr-17826	121	17	fraud	fraud	NOUN
iiclr-17826	121	18	(	(	PUNCT
iiclr-17826	121	19	sept	sept	PROPN
iiclr-17826	121	20	.	.	PROPN
iiclr-17826	121	21	10	10	NUM
iiclr-17826	121	22	,	,	PUNCT
iiclr-17826	121	23	2003	2003	NUM
iiclr-17826	121	24	)	)	PUNCT
iiclr-17826	121	25	,	,	PUNCT
iiclr-17826	121	26	available	available	ADJ
iiclr-17826	121	27	at	at	ADP
iiclr-17826	121	28	http://www.sec.gov/litigation/litrelease/lrl	http://www.sec.gov/litigation/litrelease/lrl	PROPN
iiclr-17826	121	29	8335.htm	8335.htm	NUM
iiclr-17826	121	30	(	(	PUNCT
iiclr-17826	121	31	last	last	ADJ
iiclr-17826	121	32	visited	visit	VERB
iiclr-17826	121	33	feb	feb	PROPN
iiclr-17826	121	34	.	.	PROPN
iiclr-17826	121	35	7	7	NUM
iiclr-17826	121	36	,	,	PUNCT
iiclr-17826	121	37	2004	2004	NUM
iiclr-17826	121	38	)	)	PUNCT
iiclr-17826	122	1	[	[	X
iiclr-17826	122	2	herinafter	herinafter	X
iiclr-17826	122	3	sec	sec	PROPN
iiclr-17826	122	4	glisan	glisan	PROPN
iiclr-17826	122	5	release	release	NOUN
iiclr-17826	122	6	]	]	PUNCT
iiclr-17826	122	7	.	.	PUNCT
iiclr-17826	123	1	see	see	VERB
iiclr-17826	123	2	also	also	ADV
iiclr-17826	123	3	u.s	u.s	PROPN
iiclr-17826	123	4	.	.	PROPN
iiclr-17826	123	5	securities	securities	PROPN
iiclr-17826	123	6	and	and	CCONJ
iiclr-17826	123	7	exchange	exchange	PROPN
iiclr-17826	123	8	commission	commission	PROPN
iiclr-17826	123	9	,	,	PUNCT
iiclr-17826	123	10	litigation	litigation	NOUN
iiclr-17826	123	11	release	release	VERB
iiclr-17826	123	12	no	no	NOUN
iiclr-17826	123	13	.	.	NOUN
iiclr-17826	123	14	18277	18277	NUM
iiclr-17826	123	15	,	,	PUNCT
iiclr-17826	123	16	sec	sec	PROPN
iiclr-17826	123	17	v.	v.	PROPN
iiclr-17826	123	18	worldcom	worldcom	PROPN
iiclr-17826	123	19	,	,	PUNCT
iiclr-17826	123	20	inc	inc	PROPN
iiclr-17826	123	21	.	.	PROPN
iiclr-17826	123	22	,	,	PUNCT
iiclr-17826	123	23	civil	civil	ADJ
iiclr-17826	123	24	action	action	NOUN
iiclr-17826	123	25	no	no	INTJ
iiclr-17826	123	26	.	.	PUNCT
iiclr-17826	124	1	02	02	NUM
iiclr-17826	124	2	-	-	PUNCT
iiclr-17826	124	3	cv-4963	cv-4963	NOUN
iiclr-17826	124	4	(	(	PUNCT
iiclr-17826	124	5	s.d.n.y	s.d.n.y	PROPN
iiclr-17826	124	6	.	.	PROPN
iiclr-17826	124	7	)	)	PUNCT
iiclr-17826	124	8	,	,	PUNCT
iiclr-17826	124	9	j.	j.	PROPN
iiclr-17826	124	10	gonzalez	gonzalez	PROPN
iiclr-17826	124	11	approves	approve	VERB
iiclr-17826	124	12	settlement	settlement	NOUN
iiclr-17826	124	13	of	of	ADP
iiclr-17826	124	14	sec	sec	PROPN
iiclr-17826	124	15	's	's	PART
iiclr-17826	124	16	claim	claim	NOUN
iiclr-17826	124	17	for	for	ADP
iiclr-17826	124	18	civil	civil	ADJ
iiclr-17826	124	19	penalty	penalty	NOUN
iiclr-17826	124	20	against	against	ADP
iiclr-17826	124	21	worldcom	worldcom	PROPN
iiclr-17826	124	22	(	(	PUNCT
iiclr-17826	124	23	aug	aug	PROPN
iiclr-17826	124	24	.	.	PROPN
iiclr-17826	124	25	7	7	NUM
iiclr-17826	124	26	,	,	PUNCT
iiclr-17826	124	27	2003	2003	NUM
iiclr-17826	124	28	)	)	PUNCT
iiclr-17826	124	29	,	,	PUNCT
iiclr-17826	124	30	available	available	ADJ
iiclr-17826	124	31	at	at	ADP
iiclr-17826	124	32	http://www.sec.gov/litigation/litrelease/lr18277.htm	http://www.sec.gov/litigation/litrelease/lr18277.htm	PROPN
iiclr-17826	124	33	(	(	PUNCT
iiclr-17826	124	34	last	last	ADJ
iiclr-17826	124	35	visited	visit	VERB
iiclr-17826	124	36	feb	feb	PROPN
iiclr-17826	124	37	.	.	PROPN
iiclr-17826	124	38	7	7	NUM
iiclr-17826	124	39	,	,	PUNCT
iiclr-17826	124	40	2004	2004	NUM
iiclr-17826	124	41	)	)	PUNCT
iiclr-17826	124	42	.	.	PUNCT
iiclr-17826	125	1	37	37	NUM
iiclr-17826	125	2	.	.	PUNCT
iiclr-17826	126	1	donaldson	donaldson	PROPN
iiclr-17826	126	2	testimony	testimony	NOUN
iiclr-17826	126	3	,	,	PUNCT
iiclr-17826	126	4	supra	supra	PROPN
iiclr-17826	126	5	note	note	NOUN
iiclr-17826	126	6	6	6	NUM
iiclr-17826	126	7	.	.	PUNCT
iiclr-17826	126	8	even	even	ADV
iiclr-17826	126	9	with	with	ADP
iiclr-17826	126	10	corporate	corporate	ADJ
iiclr-17826	126	11	financial	financial	ADJ
iiclr-17826	126	12	analysts	analyst	NOUN
iiclr-17826	126	13	,	,	PUNCT
iiclr-17826	126	14	the	the	DET
iiclr-17826	126	15	emphasis	emphasis	NOUN
iiclr-17826	126	16	was	be	AUX
iiclr-17826	126	17	on	on	ADP
iiclr-17826	126	18	the	the	DET
iiclr-17826	126	19	game	game	NOUN
iiclr-17826	126	20	of	of	ADP
iiclr-17826	126	21	"	"	PUNCT
iiclr-17826	126	22	hitting	hit	VERB
iiclr-17826	126	23	the	the	DET
iiclr-17826	126	24	numbers	number	NOUN
iiclr-17826	126	25	.	.	PUNCT
iiclr-17826	126	26	"	"	PUNCT
iiclr-17826	127	1	i	i	PRON
iiclr-17826	127	2	d.	d.	PROPN
iiclr-17826	127	3	38	38	NUM
iiclr-17826	127	4	.	.	PUNCT
iiclr-17826	128	1	i	i	PRON
iiclr-17826	128	2	d.	d.	PROPN
iiclr-17826	128	3	39	39	NUM
iiclr-17826	128	4	.	.	PUNCT
iiclr-17826	129	1	i	i	PRON
iiclr-17826	129	2	d.	d.	PROPN
iiclr-17826	129	3	40	40	NUM
iiclr-17826	129	4	.	.	PUNCT
iiclr-17826	130	1	geewax	geewax	PROPN
iiclr-17826	130	2	,	,	PUNCT
iiclr-17826	130	3	supra	supra	PROPN
iiclr-17826	130	4	note	note	NOUN
iiclr-17826	130	5	8	8	NUM
iiclr-17826	130	6	.	.	NOUN
iiclr-17826	130	7	2004	2004	NUM
iiclr-17826	130	8	]	]	X
iiclr-17826	131	1	ind	ind	NOUN
iiclr-17826	131	2	.	.	PUNCT
iiclr-17826	132	1	int'l	int'l	PROPN
iiclr-17826	132	2	&	&	CCONJ
iiclr-17826	132	3	comp	comp	PROPN
iiclr-17826	132	4	.	.	PUNCT
iiclr-17826	133	1	l.	l.	PROPN
iiclr-17826	133	2	rev	rev	PROPN
iiclr-17826	133	3	.	.	PUNCT
iiclr-17826	134	1	a	a	DET
iiclr-17826	134	2	series	series	NOUN
iiclr-17826	134	3	of	of	ADP
iiclr-17826	134	4	fraudulent	fraudulent	ADJ
iiclr-17826	134	5	business	business	NOUN
iiclr-17826	134	6	transactions	transaction	NOUN
iiclr-17826	134	7	.	.	PUNCT
iiclr-17826	135	1	4	4	NUM
iiclr-17826	135	2	'	'	PUNCT
iiclr-17826	135	3	these	these	DET
iiclr-17826	135	4	transactions	transaction	NOUN
iiclr-17826	135	5	effectively	effectively	ADV
iiclr-17826	135	6	inflated	inflate	VERB
iiclr-17826	135	7	enron	enron	PROPN
iiclr-17826	135	8	's	's	PART
iiclr-17826	135	9	earnings	earning	NOUN
iiclr-17826	135	10	and	and	CCONJ
iiclr-17826	135	11	cashflows	cashflow	NOUN
iiclr-17826	135	12	,	,	PUNCT
iiclr-17826	135	13	while	while	SCONJ
iiclr-17826	135	14	at	at	ADP
iiclr-17826	135	15	the	the	DET
iiclr-17826	135	16	same	same	ADJ
iiclr-17826	135	17	time	time	NOUN
iiclr-17826	135	18	concealing	conceal	VERB
iiclr-17826	135	19	the	the	DET
iiclr-17826	135	20	full	full	ADJ
iiclr-17826	135	21	extent	extent	NOUN
iiclr-17826	135	22	of	of	ADP
iiclr-17826	135	23	the	the	DET
iiclr-17826	135	24	company	company	NOUN
iiclr-17826	135	25	's	's	PART
iiclr-17826	135	26	debt.42	debt.42	NOUN
iiclr-17826	135	27	they	they	PRON
iiclr-17826	135	28	included	include	VERB
iiclr-17826	135	29	several	several	ADJ
iiclr-17826	135	30	sham	sham	ADJ
iiclr-17826	135	31	offbalance	offbalance	NOUN
iiclr-17826	135	32	sheet	sheet	NOUN
iiclr-17826	135	33	partnerships	partnership	NOUN
iiclr-17826	135	34	and	and	CCONJ
iiclr-17826	135	35	the	the	DET
iiclr-17826	135	36	manipulation	manipulation	NOUN
iiclr-17826	135	37	of	of	ADP
iiclr-17826	135	38	the	the	DET
iiclr-17826	135	39	company	company	NOUN
iiclr-17826	135	40	's	's	PART
iiclr-17826	135	41	reported	report	VERB
iiclr-17826	135	42	financial	financial	ADJ
iiclr-17826	135	43	results	result	NOUN
iiclr-17826	135	44	through	through	ADP
iiclr-17826	135	45	a	a	DET
iiclr-17826	135	46	series	series	NOUN
iiclr-17826	135	47	of	of	ADP
iiclr-17826	135	48	complex	complex	ADJ
iiclr-17826	135	49	finance	finance	NOUN
iiclr-17826	135	50	transactions	transaction	NOUN
iiclr-17826	135	51	,	,	PUNCT
iiclr-17826	135	52	known	know	VERB
iiclr-17826	135	53	as	as	ADP
iiclr-17826	135	54	"	"	PUNCT
iiclr-17826	135	55	prepays	prepay	NOUN
iiclr-17826	135	56	.	.	PUNCT
iiclr-17826	136	1	,	,	PUNCT
iiclr-17826	136	2	43	43	NUM
iiclr-17826	136	3	the	the	DET
iiclr-17826	136	4	off	off	ADP
iiclr-17826	136	5	-	-	PUNCT
iiclr-17826	136	6	balance	balance	NOUN
iiclr-17826	136	7	sheet	sheet	NOUN
iiclr-17826	136	8	partnerships	partnership	NOUN
iiclr-17826	136	9	,	,	PUNCT
iiclr-17826	136	10	which	which	PRON
iiclr-17826	136	11	were	be	AUX
iiclr-17826	136	12	formed	form	VERB
iiclr-17826	136	13	using	use	VERB
iiclr-17826	136	14	enron	enron	PROPN
iiclr-17826	136	15	equity	equity	NOUN
iiclr-17826	136	16	to	to	PART
iiclr-17826	136	17	hedge	hedge	VERB
iiclr-17826	136	18	against	against	ADP
iiclr-17826	136	19	potential	potential	ADJ
iiclr-17826	136	20	decline	decline	NOUN
iiclr-17826	136	21	in	in	ADP
iiclr-17826	136	22	its	its	PRON
iiclr-17826	136	23	market	market	NOUN
iiclr-17826	136	24	-	-	PUNCT
iiclr-17826	136	25	to	to	ADP
iiclr-17826	136	26	-	-	PUNCT
iiclr-17826	136	27	market	market	NOUN
iiclr-17826	136	28	investments	investment	NOUN
iiclr-17826	136	29	,	,	PUNCT
iiclr-17826	136	30	ultimately	ultimately	ADV
iiclr-17826	136	31	allowed	allow	VERB
iiclr-17826	136	32	enron	enron	PROPN
iiclr-17826	136	33	to	to	PART
iiclr-17826	136	34	avoid	avoid	VERB
iiclr-17826	136	35	earnings	earning	NOUN
iiclr-17826	136	36	write	write	NOUN
iiclr-17826	136	37	-	-	PUNCT
iiclr-17826	136	38	downs	down	NOUN
iiclr-17826	136	39	of	of	ADP
iiclr-17826	136	40	over	over	ADP
iiclr-17826	136	41	one	one	NUM
iiclr-17826	136	42	billion	billion	NUM
iiclr-17826	136	43	dollars	dollar	NOUN
iiclr-17826	136	44	.	.	PUNCT
iiclr-17826	136	45	"	"	PUNCT
iiclr-17826	137	1	the	the	DET
iiclr-17826	137	2	prepays	prepay	NOUN
iiclr-17826	137	3	,	,	PUNCT
iiclr-17826	137	4	on	on	ADP
iiclr-17826	137	5	the	the	DET
iiclr-17826	137	6	other	other	ADJ
iiclr-17826	137	7	hand	hand	NOUN
iiclr-17826	137	8	,	,	PUNCT
iiclr-17826	137	9	were	be	AUX
iiclr-17826	137	10	fraudulently	fraudulently	ADV
iiclr-17826	137	11	used	use	VERB
iiclr-17826	137	12	to	to	PART
iiclr-17826	137	13	bolster	bolster	VERB
iiclr-17826	137	14	financial	financial	ADJ
iiclr-17826	137	15	results	result	NOUN
iiclr-17826	137	16	by	by	ADP
iiclr-17826	137	17	reporting	report	VERB
iiclr-17826	137	18	loans	loan	NOUN
iiclr-17826	137	19	from	from	ADP
iiclr-17826	137	20	financial	financial	ADJ
iiclr-17826	137	21	institutions	institution	NOUN
iiclr-17826	137	22	as	as	ADP
iiclr-17826	137	23	cash	cash	NOUN
iiclr-17826	137	24	from	from	ADP
iiclr-17826	137	25	operating	operate	VERB
iiclr-17826	137	26	activities.45	activities.45	NOUN
iiclr-17826	137	27	as	as	SCONJ
iiclr-17826	137	28	the	the	DET
iiclr-17826	137	29	corporation	corporation	NOUN
iiclr-17826	137	30	's	's	PART
iiclr-17826	137	31	bankruptcy	bankruptcy	NOUN
iiclr-17826	137	32	proceeded	proceed	VERB
iiclr-17826	137	33	and	and	CCONJ
iiclr-17826	137	34	as	as	SCONJ
iiclr-17826	137	35	the	the	DET
iiclr-17826	137	36	sec	sec	PROPN
iiclr-17826	137	37	's	's	PART
iiclr-17826	137	38	subsequent	subsequent	ADJ
iiclr-17826	137	39	investigation	investigation	NOUN
iiclr-17826	137	40	began	begin	VERB
iiclr-17826	137	41	to	to	PART
iiclr-17826	137	42	unfold	unfold	VERB
iiclr-17826	137	43	,	,	PUNCT
iiclr-17826	137	44	the	the	DET
iiclr-17826	137	45	number	number	NOUN
iiclr-17826	137	46	of	of	ADP
iiclr-17826	137	47	enron	enron	PROPN
iiclr-17826	137	48	executives	executive	NOUN
iiclr-17826	137	49	responsible	responsible	ADJ
iiclr-17826	137	50	for	for	ADP
iiclr-17826	137	51	the	the	DET
iiclr-17826	137	52	misconduct	misconduct	NOUN
iiclr-17826	137	53	began	begin	VERB
iiclr-17826	137	54	to	to	ADP
iiclr-17826	137	55	grow.46	grow.46	PROPN
iiclr-17826	137	56	also	also	ADV
iiclr-17826	137	57	,	,	PUNCT
iiclr-17826	137	58	it	it	PRON
iiclr-17826	137	59	became	become	VERB
iiclr-17826	137	60	clear	clear	ADJ
iiclr-17826	137	61	that	that	SCONJ
iiclr-17826	137	62	a	a	DET
iiclr-17826	137	63	number	number	NOUN
iiclr-17826	137	64	of	of	ADP
iiclr-17826	137	65	prominent	prominent	ADJ
iiclr-17826	137	66	financial	financial	ADJ
iiclr-17826	137	67	institutions	institution	NOUN
iiclr-17826	137	68	and	and	CCONJ
iiclr-17826	137	69	professional	professional	ADJ
iiclr-17826	137	70	service	service	NOUN
iiclr-17826	137	71	firms	firm	NOUN
iiclr-17826	137	72	had	have	AUX
iiclr-17826	137	73	aided	aid	VERB
iiclr-17826	137	74	in	in	ADP
iiclr-17826	137	75	the	the	DET
iiclr-17826	137	76	wrongdoing	wrongdoing	NOUN
iiclr-17826	137	77	,	,	PUNCT
iiclr-17826	137	78	including	include	VERB
iiclr-17826	137	79	arthur	arthur	PROPN
iiclr-17826	137	80	anderson	anderson	PROPN
iiclr-17826	137	81	,	,	PUNCT
iiclr-17826	137	82	llp	llp	PROPN
iiclr-17826	137	83	;	;	PUNCT
iiclr-17826	137	84	j.p	j.p	PROPN
iiclr-17826	137	85	.	.	PROPN
iiclr-17826	137	86	morgan	morgan	PROPN
iiclr-17826	137	87	chase	chase	PROPN
iiclr-17826	137	88	&	&	CCONJ
iiclr-17826	137	89	co.	co.	PROPN
iiclr-17826	137	90	;	;	PUNCT
iiclr-17826	137	91	and	and	CCONJ
iiclr-17826	137	92	citigroup	citigroup	NOUN
iiclr-17826	137	93	,	,	PUNCT
iiclr-17826	137	94	inc.47	inc.47	NOUN
iiclr-17826	137	95	in	in	ADP
iiclr-17826	137	96	the	the	DET
iiclr-17826	137	97	wake	wake	NOUN
iiclr-17826	137	98	of	of	ADP
iiclr-17826	137	99	the	the	DET
iiclr-17826	137	100	scandal	scandal	NOUN
iiclr-17826	137	101	and	and	CCONJ
iiclr-17826	137	102	the	the	DET
iiclr-17826	137	103	massive	massive	ADJ
iiclr-17826	137	104	decline	decline	NOUN
iiclr-17826	137	105	in	in	ADP
iiclr-17826	137	106	the	the	DET
iiclr-17826	137	107	company	company	NOUN
iiclr-17826	137	108	's	's	PART
iiclr-17826	137	109	stock	stock	NOUN
iiclr-17826	137	110	price	price	NOUN
iiclr-17826	137	111	,	,	PUNCT
iiclr-17826	137	112	enron	enron	PROPN
iiclr-17826	137	113	employees	employee	NOUN
iiclr-17826	137	114	and	and	CCONJ
iiclr-17826	137	115	outside	outside	ADJ
iiclr-17826	137	116	shareholders	shareholder	NOUN
iiclr-17826	137	117	were	be	AUX
iiclr-17826	137	118	devastated.4	devastated.4	VERB
iiclr-17826	137	119	'	'	PUNCT
iiclr-17826	137	120	early	early	ADJ
iiclr-17826	137	121	estimates	estimate	NOUN
iiclr-17826	137	122	suggest	suggest	VERB
iiclr-17826	137	123	that	that	SCONJ
iiclr-17826	137	124	,	,	PUNCT
iiclr-17826	137	125	in	in	ADP
iiclr-17826	137	126	addition	addition	NOUN
iiclr-17826	137	127	to	to	ADP
iiclr-17826	137	128	the	the	DET
iiclr-17826	137	129	thousands	thousand	NOUN
iiclr-17826	137	130	of	of	ADP
iiclr-17826	137	131	jobs	job	NOUN
iiclr-17826	137	132	that	that	PRON
iiclr-17826	137	133	were	be	AUX
iiclr-17826	137	134	lost	lose	VERB
iiclr-17826	137	135	,	,	PUNCT
iiclr-17826	137	136	enron	enron	PROPN
iiclr-17826	137	137	employees	employee	NOUN
iiclr-17826	137	138	collectively	collectively	ADV
iiclr-17826	137	139	lost	lose	VERB
iiclr-17826	137	140	more	more	ADJ
iiclr-17826	137	141	than	than	ADP
iiclr-17826	137	142	one	one	NUM
iiclr-17826	137	143	billion	billion	NUM
iiclr-17826	137	144	dollars	dollar	NOUN
iiclr-17826	137	145	as	as	ADP
iiclr-17826	137	146	a	a	DET
iiclr-17826	137	147	result	result	NOUN
iiclr-17826	137	148	of	of	ADP
iiclr-17826	137	149	the	the	DET
iiclr-17826	137	150	decline	decline	NOUN
iiclr-17826	137	151	in	in	ADP
iiclr-17826	137	152	share	share	NOUN
iiclr-17826	137	153	value.49	value.49	NOUN
iiclr-17826	137	154	the	the	DET
iiclr-17826	137	155	next	next	ADJ
iiclr-17826	137	156	major	major	ADJ
iiclr-17826	137	157	scandal	scandal	NOUN
iiclr-17826	137	158	to	to	PART
iiclr-17826	137	159	hit	hit	VERB
iiclr-17826	137	160	the	the	DET
iiclr-17826	137	161	mainstream	mainstream	NOUN
iiclr-17826	137	162	occurred	occur	VERB
iiclr-17826	137	163	in	in	ADP
iiclr-17826	137	164	january	january	PROPN
iiclr-17826	137	165	of	of	ADP
iiclr-17826	137	166	2002	2002	NUM
iiclr-17826	137	167	,	,	PUNCT
iiclr-17826	137	168	with	with	ADP
iiclr-17826	137	169	global	global	ADJ
iiclr-17826	137	170	crossing	crossing	NOUN
iiclr-17826	137	171	's	's	PART
iiclr-17826	137	172	announcement	announcement	NOUN
iiclr-17826	137	173	that	that	SCONJ
iiclr-17826	137	174	it	it	PRON
iiclr-17826	137	175	was	be	AUX
iiclr-17826	137	176	filing	file	VERB
iiclr-17826	137	177	bankruptcy	bankruptcy	NOUN
iiclr-17826	137	178	.	.	PUNCT
iiclr-17826	138	1	°	°	NUM
iiclr-17826	138	2	once	once	ADV
iiclr-17826	138	3	again	again	ADV
iiclr-17826	138	4	,	,	PUNCT
iiclr-17826	138	5	it	it	PRON
iiclr-17826	138	6	was	be	AUX
iiclr-17826	138	7	faulty	faulty	ADJ
iiclr-17826	138	8	accounting	accounting	NOUN
iiclr-17826	138	9	methods	method	NOUN
iiclr-17826	138	10	and	and	CCONJ
iiclr-17826	138	11	misleading	mislead	VERB
iiclr-17826	138	12	financial	financial	ADJ
iiclr-17826	138	13	reporting	reporting	NOUN
iiclr-17826	138	14	that	that	PRON
iiclr-17826	138	15	signaled	signal	VERB
iiclr-17826	138	16	the	the	DET
iiclr-17826	138	17	end	end	NOUN
iiclr-17826	138	18	of	of	ADP
iiclr-17826	138	19	the	the	DET
iiclr-17826	138	20	telecommunications	telecommunication	NOUN
iiclr-17826	138	21	giant.5	giant.5	PROPN
iiclr-17826	138	22	specifically	specifically	ADV
iiclr-17826	138	23	,	,	PUNCT
iiclr-17826	138	24	when	when	SCONJ
iiclr-17826	138	25	global	global	ADJ
iiclr-17826	138	26	crossing	crossing	NOUN
iiclr-17826	138	27	's	's	PART
iiclr-17826	138	28	costly	costly	ADJ
iiclr-17826	138	29	investment	investment	NOUN
iiclr-17826	138	30	strategy	strategy	NOUN
iiclr-17826	138	31	failed	fail	VERB
iiclr-17826	138	32	to	to	ADP
iiclr-17826	138	33	41	41	NUM
iiclr-17826	138	34	.	.	PUNCT
iiclr-17826	139	1	sec	sec	PROPN
iiclr-17826	139	2	glisan	glisan	PROPN
iiclr-17826	139	3	release	release	NOUN
iiclr-17826	139	4	,	,	PUNCT
iiclr-17826	139	5	supra	supra	PROPN
iiclr-17826	139	6	note	note	NOUN
iiclr-17826	139	7	36	36	NUM
iiclr-17826	139	8	.	.	PUNCT
iiclr-17826	139	9	42	42	NUM
iiclr-17826	139	10	.	.	PUNCT
iiclr-17826	140	1	i	i	PRON
iiclr-17826	140	2	d.	d.	PROPN
iiclr-17826	140	3	43	43	NUM
iiclr-17826	140	4	.	.	PUNCT
iiclr-17826	141	1	i	i	PRON
iiclr-17826	141	2	d.	d.	PROPN
iiclr-17826	141	3	44	44	NUM
iiclr-17826	141	4	.	.	PUNCT
iiclr-17826	142	1	i	i	PRON
iiclr-17826	142	2	d.	d.	PROPN
iiclr-17826	142	3	45	45	NUM
iiclr-17826	142	4	.	.	PUNCT
iiclr-17826	143	1	i	i	PRON
iiclr-17826	143	2	d.	d.	PROPN
iiclr-17826	143	3	46	46	NUM
iiclr-17826	143	4	.	.	PUNCT
iiclr-17826	144	1	cunningham	cunningham	PROPN
iiclr-17826	144	2	,	,	PUNCT
iiclr-17826	144	3	supra	supra	PROPN
iiclr-17826	144	4	note	note	NOUN
iiclr-17826	144	5	4	4	NUM
iiclr-17826	144	6	,	,	PUNCT
iiclr-17826	144	7	at	at	ADP
iiclr-17826	144	8	924	924	NUM
iiclr-17826	144	9	.	.	PUNCT
iiclr-17826	145	1	47	47	NUM
iiclr-17826	145	2	.	.	PUNCT
iiclr-17826	146	1	i	i	PRON
iiclr-17826	146	2	d.	d.	PROPN
iiclr-17826	146	3	see	see	VERB
iiclr-17826	146	4	also	also	ADV
iiclr-17826	146	5	in	in	ADP
iiclr-17826	146	6	re	re	PROPN
iiclr-17826	146	7	enron	enron	PROPN
iiclr-17826	146	8	corporation	corporation	PROPN
iiclr-17826	146	9	securities	securities	PROPN
iiclr-17826	146	10	,	,	PUNCT
iiclr-17826	146	11	derivative	derivative	PROPN
iiclr-17826	146	12	&	&	CCONJ
iiclr-17826	146	13	erisa	erisa	PROPN
iiclr-17826	146	14	litig	litig	PROPN
iiclr-17826	146	15	.	.	PUNCT
iiclr-17826	147	1	,	,	PUNCT
iiclr-17826	147	2	235	235	NUM
iiclr-17826	147	3	f.	f.	PROPN
iiclr-17826	147	4	supp	supp	PROPN
iiclr-17826	147	5	.	.	PUNCT
iiclr-17826	148	1	2d	2d	PROPN
iiclr-17826	148	2	549	549	NUM
iiclr-17826	148	3	(	(	PUNCT
iiclr-17826	148	4	s.d	s.d	PROPN
iiclr-17826	148	5	.	.	PUNCT
iiclr-17826	148	6	tex	tex	PROPN
iiclr-17826	148	7	.	.	PROPN
iiclr-17826	148	8	2002	2002	NUM
iiclr-17826	148	9	)	)	PUNCT
iiclr-17826	148	10	;	;	PUNCT
iiclr-17826	148	11	press	press	NOUN
iiclr-17826	148	12	release	release	NOUN
iiclr-17826	148	13	,	,	PUNCT
iiclr-17826	148	14	u.s	u.s	PROPN
iiclr-17826	148	15	.	.	PROPN
iiclr-17826	148	16	securities	securities	PROPN
iiclr-17826	148	17	and	and	CCONJ
iiclr-17826	148	18	exchange	exchange	PROPN
iiclr-17826	148	19	commission	commission	PROPN
iiclr-17826	148	20	,	,	PUNCT
iiclr-17826	148	21	sec	sec	PROPN
iiclr-17826	148	22	settles	settles	PROPN
iiclr-17826	148	23	enforcement	enforcement	NOUN
iiclr-17826	148	24	proceedings	proceeding	NOUN
iiclr-17826	148	25	against	against	ADP
iiclr-17826	148	26	j.p	j.p	PROPN
iiclr-17826	148	27	.	.	PROPN
iiclr-17826	148	28	morgan	morgan	PROPN
iiclr-17826	148	29	chase	chase	PROPN
iiclr-17826	148	30	and	and	CCONJ
iiclr-17826	148	31	citigroup	citigroup	PROPN
iiclr-17826	148	32	(	(	PUNCT
iiclr-17826	148	33	july	july	PROPN
iiclr-17826	148	34	28	28	NUM
iiclr-17826	148	35	,	,	PUNCT
iiclr-17826	148	36	2003	2003	NUM
iiclr-17826	148	37	)	)	PUNCT
iiclr-17826	148	38	,	,	PUNCT
iiclr-17826	148	39	available	available	ADJ
iiclr-17826	148	40	athttp://www.sec.gov/news/press/2003-87.htm	athttp://www.sec.gov/news/press/2003-87.htm	NOUN
iiclr-17826	148	41	(	(	PUNCT
iiclr-17826	148	42	last	last	ADJ
iiclr-17826	148	43	visited	visit	VERB
iiclr-17826	148	44	feb	feb	PROPN
iiclr-17826	148	45	.	.	PROPN
iiclr-17826	148	46	7	7	NUM
iiclr-17826	148	47	,	,	PUNCT
iiclr-17826	148	48	2004	2004	NUM
iiclr-17826	148	49	)	)	PUNCT
iiclr-17826	148	50	(	(	PUNCT
iiclr-17826	148	51	noting	note	VERB
iiclr-17826	148	52	that	that	SCONJ
iiclr-17826	148	53	j.p	j.p	PROPN
iiclr-17826	148	54	.	.	PROPN
iiclr-17826	148	55	morgan	morgan	PROPN
iiclr-17826	148	56	chase	chase	PROPN
iiclr-17826	148	57	agreed	agree	VERB
iiclr-17826	148	58	to	to	PART
iiclr-17826	148	59	pay	pay	VERB
iiclr-17826	148	60	$	$	SYM
iiclr-17826	148	61	135	135	NUM
iiclr-17826	148	62	million	million	NUM
iiclr-17826	148	63	to	to	PART
iiclr-17826	148	64	settle	settle	VERB
iiclr-17826	148	65	sec	sec	PROPN
iiclr-17826	148	66	allegations	allegation	NOUN
iiclr-17826	148	67	that	that	SCONJ
iiclr-17826	148	68	it	it	PRON
iiclr-17826	148	69	helped	help	VERB
iiclr-17826	148	70	enron	enron	PROPN
iiclr-17826	148	71	commit	commit	VERB
iiclr-17826	148	72	fraud	fraud	NOUN
iiclr-17826	148	73	,	,	PUNCT
iiclr-17826	148	74	while	while	SCONJ
iiclr-17826	148	75	citigroup	citigroup	PROPN
iiclr-17826	148	76	agreed	agree	VERB
iiclr-17826	148	77	to	to	PART
iiclr-17826	148	78	pay	pay	VERB
iiclr-17826	148	79	$	$	SYM
iiclr-17826	148	80	120	120	NUM
iiclr-17826	148	81	million	million	NUM
iiclr-17826	148	82	)	)	PUNCT
iiclr-17826	148	83	.	.	PUNCT
iiclr-17826	149	1	48	48	NUM
iiclr-17826	149	2	.	.	PUNCT
iiclr-17826	150	1	see	see	VERB
iiclr-17826	150	2	ruiz	ruiz	NOUN
iiclr-17826	150	3	,	,	PUNCT
iiclr-17826	150	4	supra	supra	PROPN
iiclr-17826	150	5	note	note	NOUN
iiclr-17826	150	6	8	8	NUM
iiclr-17826	150	7	.	.	PUNCT
iiclr-17826	151	1	see	see	VERB
iiclr-17826	151	2	also	also	ADV
iiclr-17826	151	3	geewax	geewax	NOUN
iiclr-17826	151	4	,	,	PUNCT
iiclr-17826	151	5	supra	supra	PROPN
iiclr-17826	151	6	note	note	NOUN
iiclr-17826	151	7	8	8	NUM
iiclr-17826	151	8	(	(	PUNCT
iiclr-17826	151	9	noting	note	VERB
iiclr-17826	151	10	that	that	SCONJ
iiclr-17826	151	11	the	the	DET
iiclr-17826	151	12	enron	enron	PROPN
iiclr-17826	151	13	bankruptcy	bankruptcy	NOUN
iiclr-17826	151	14	wiped	wipe	VERB
iiclr-17826	151	15	out	out	ADP
iiclr-17826	151	16	thousands	thousand	NOUN
iiclr-17826	151	17	of	of	ADP
iiclr-17826	151	18	jobs	job	NOUN
iiclr-17826	151	19	and	and	CCONJ
iiclr-17826	151	20	tens	ten	NOUN
iiclr-17826	151	21	of	of	ADP
iiclr-17826	151	22	billions	billion	NOUN
iiclr-17826	151	23	in	in	ADP
iiclr-17826	151	24	investors	investor	NOUN
iiclr-17826	151	25	'	'	PART
iiclr-17826	151	26	savings	saving	NOUN
iiclr-17826	151	27	)	)	PUNCT
iiclr-17826	151	28	.	.	PUNCT
iiclr-17826	152	1	49	49	NUM
iiclr-17826	152	2	.	.	PUNCT
iiclr-17826	153	1	see	see	VERB
iiclr-17826	153	2	enron	enron	PROPN
iiclr-17826	153	3	employees	employee	NOUN
iiclr-17826	153	4	first	first	ADV
iiclr-17826	153	5	consolidated	consolidate	VERB
iiclr-17826	153	6	and	and	CCONJ
iiclr-17826	153	7	amended	amend	VERB
iiclr-17826	153	8	complaint	complaint	NOUN
iiclr-17826	153	9	at	at	ADP
iiclr-17826	153	10	1	1	NUM
iiclr-17826	153	11	-	-	SYM
iiclr-17826	153	12	8	8	NUM
iiclr-17826	153	13	and	and	CCONJ
iiclr-17826	153	14	247	247	NUM
iiclr-17826	153	15	-	-	SYM
iiclr-17826	153	16	50	50	NUM
iiclr-17826	153	17	,	,	PUNCT
iiclr-17826	153	18	in	in	ADP
iiclr-17826	153	19	re	re	PROPN
iiclr-17826	153	20	enron	enron	PROPN
iiclr-17826	153	21	corporation	corporation	PROPN
iiclr-17826	153	22	securities	securities	PROPN
iiclr-17826	153	23	,	,	PUNCT
iiclr-17826	153	24	derivative	derivative	PROPN
iiclr-17826	153	25	&	&	CCONJ
iiclr-17826	153	26	erisa	erisa	PROPN
iiclr-17826	153	27	litig	litig	PROPN
iiclr-17826	153	28	.	.	PUNCT
iiclr-17826	154	1	,	,	PUNCT
iiclr-17826	154	2	235	235	NUM
iiclr-17826	154	3	f.	f.	PROPN
iiclr-17826	154	4	supp	supp	PROPN
iiclr-17826	154	5	.	.	PUNCT
iiclr-17826	155	1	2d	2d	PROPN
iiclr-17826	155	2	549	549	NUM
iiclr-17826	155	3	,	,	PUNCT
iiclr-17826	155	4	available	available	ADJ
iiclr-17826	155	5	at	at	ADP
iiclr-17826	155	6	http://www.enronerisa.com/pdf/enronlstconsolidatedamendedcomplaint.pdf	http://www.enronerisa.com/pdf/enronlstconsolidatedamendedcomplaint.pdf	NOUN
iiclr-17826	155	7	(	(	PUNCT
iiclr-17826	155	8	last	last	ADJ
iiclr-17826	155	9	visited	visit	VERB
iiclr-17826	155	10	feb	feb	PROPN
iiclr-17826	155	11	.	.	PROPN
iiclr-17826	155	12	7	7	NUM
iiclr-17826	155	13	,	,	PUNCT
iiclr-17826	155	14	2004	2004	NUM
iiclr-17826	155	15	)	)	PUNCT
iiclr-17826	155	16	.	.	PUNCT
iiclr-17826	156	1	50	50	NUM
iiclr-17826	156	2	.	.	PUNCT
iiclr-17826	157	1	see	see	VERB
iiclr-17826	157	2	simon	simon	PROPN
iiclr-17826	157	3	romero	romero	PROPN
iiclr-17826	157	4	&	&	CCONJ
iiclr-17826	157	5	seth	seth	PROPN
iiclr-17826	157	6	schiesel	schiesel	PROPN
iiclr-17826	157	7	,	,	PUNCT
iiclr-17826	157	8	the	the	DET
iiclr-17826	157	9	fiber	fiber	NOUN
iiclr-17826	157	10	optic	optic	NOUN
iiclr-17826	157	11	fantasy	fantasy	NOUN
iiclr-17826	157	12	slips	slip	VERB
iiclr-17826	157	13	away	away	ADV
iiclr-17826	157	14	,	,	PUNCT
iiclr-17826	157	15	n.y	n.y	PROPN
iiclr-17826	157	16	.	.	PROPN
iiclr-17826	157	17	times	times	PROPN
iiclr-17826	157	18	,	,	PUNCT
iiclr-17826	157	19	feb	feb	PROPN
iiclr-17826	157	20	.	.	PROPN
iiclr-17826	157	21	17	17	NUM
iiclr-17826	157	22	,	,	PUNCT
iiclr-17826	157	23	2002	2002	NUM
iiclr-17826	157	24	,	,	PUNCT
iiclr-17826	157	25	§	§	PROPN
iiclr-17826	157	26	3	3	NUM
iiclr-17826	157	27	,	,	PUNCT
iiclr-17826	157	28	at	at	ADP
iiclr-17826	157	29	1	1	NUM
iiclr-17826	157	30	.	.	PUNCT
iiclr-17826	157	31	51	51	NUM
iiclr-17826	157	32	.	.	PUNCT
iiclr-17826	158	1	cunningham	cunningham	PROPN
iiclr-17826	158	2	,	,	PUNCT
iiclr-17826	158	3	supra	supra	PROPN
iiclr-17826	158	4	note	note	NOUN
iiclr-17826	158	5	4	4	NUM
iiclr-17826	158	6	,	,	PUNCT
iiclr-17826	158	7	at	at	ADP
iiclr-17826	158	8	924	924	NUM
iiclr-17826	158	9	.	.	PUNCT
iiclr-17826	159	1	[	[	X
iiclr-17826	159	2	vol	vol	NOUN
iiclr-17826	159	3	.	.	PUNCT
iiclr-17826	160	1	14:3	14:3	NUM
iiclr-17826	160	2	challenges	challenge	NOUN
iiclr-17826	160	3	for	for	ADP
iiclr-17826	160	4	foreign	foreign	ADJ
iiclr-17826	160	5	atrorneys	atrorney	NOUN
iiclr-17826	160	6	materialize	materialize	VERB
iiclr-17826	160	7	,	,	PUNCT
iiclr-17826	160	8	the	the	DET
iiclr-17826	160	9	company	company	NOUN
iiclr-17826	160	10	began	begin	VERB
iiclr-17826	160	11	to	to	PART
iiclr-17826	160	12	use	use	VERB
iiclr-17826	160	13	questionable	questionable	ADJ
iiclr-17826	160	14	accounting	accounting	NOUN
iiclr-17826	160	15	methods	method	NOUN
iiclr-17826	160	16	,	,	PUNCT
iiclr-17826	160	17	including	include	VERB
iiclr-17826	160	18	engaging	engage	VERB
iiclr-17826	160	19	in	in	ADP
iiclr-17826	160	20	"	"	PUNCT
iiclr-17826	160	21	swapping	swap	VERB
iiclr-17826	160	22	"	"	PUNCT
iiclr-17826	160	23	fiber	fiber	NOUN
iiclr-17826	160	24	capacity	capacity	NOUN
iiclr-17826	160	25	with	with	ADP
iiclr-17826	160	26	other	other	ADJ
iiclr-17826	160	27	communications	communication	NOUN
iiclr-17826	160	28	companies	company	NOUN
iiclr-17826	160	29	and	and	CCONJ
iiclr-17826	160	30	improperly	improperly	ADV
iiclr-17826	160	31	disclosing	disclose	VERB
iiclr-17826	160	32	the	the	DET
iiclr-17826	160	33	transactions	transaction	NOUN
iiclr-17826	160	34	in	in	ADP
iiclr-17826	160	35	its	its	PRON
iiclr-17826	160	36	financial	financial	ADJ
iiclr-17826	160	37	reports	report	NOUN
iiclr-17826	160	38	.	.	PUNCT
iiclr-17826	161	1	2	2	NUM
iiclr-17826	161	2	during	during	ADP
iiclr-17826	161	3	these	these	DET
iiclr-17826	161	4	swaps	swap	NOUN
iiclr-17826	161	5	,	,	PUNCT
iiclr-17826	161	6	the	the	DET
iiclr-17826	161	7	company	company	NOUN
iiclr-17826	161	8	would	would	AUX
iiclr-17826	161	9	count	count	VERB
iiclr-17826	161	10	the	the	DET
iiclr-17826	161	11	outgoing	outgoing	ADJ
iiclr-17826	161	12	transfer	transfer	NOUN
iiclr-17826	161	13	of	of	ADP
iiclr-17826	161	14	capacity	capacity	NOUN
iiclr-17826	161	15	as	as	ADP
iiclr-17826	161	16	revenue	revenue	NOUN
iiclr-17826	161	17	while	while	SCONJ
iiclr-17826	161	18	the	the	DET
iiclr-17826	161	19	incoming	incoming	ADJ
iiclr-17826	161	20	capacity	capacity	NOUN
iiclr-17826	161	21	was	be	AUX
iiclr-17826	161	22	transacted	transact	VERB
iiclr-17826	161	23	as	as	ADP
iiclr-17826	161	24	a	a	DET
iiclr-17826	161	25	capital	capital	NOUN
iiclr-17826	161	26	expense	expense	NOUN
iiclr-17826	161	27	,	,	PUNCT
iiclr-17826	161	28	making	make	VERB
iiclr-17826	161	29	it	it	PRON
iiclr-17826	161	30	appear	appear	VERB
iiclr-17826	161	31	that	that	SCONJ
iiclr-17826	161	32	the	the	DET
iiclr-17826	161	33	company	company	NOUN
iiclr-17826	161	34	's	's	PART
iiclr-17826	161	35	cashflow	cashflow	NOUN
iiclr-17826	161	36	was	be	AUX
iiclr-17826	161	37	climbing	climb	VERB
iiclr-17826	161	38	from	from	ADP
iiclr-17826	161	39	such	such	ADJ
iiclr-17826	161	40	deals.53	deals.53	NOUN
iiclr-17826	161	41	during	during	ADP
iiclr-17826	161	42	some	some	PRON
iiclr-17826	161	43	of	of	ADP
iiclr-17826	161	44	these	these	DET
iiclr-17826	161	45	illicit	illicit	ADJ
iiclr-17826	161	46	transactions	transaction	NOUN
iiclr-17826	161	47	,	,	PUNCT
iiclr-17826	161	48	global	global	ADJ
iiclr-17826	161	49	crossing	crossing	NOUN
iiclr-17826	161	50	and	and	CCONJ
iiclr-17826	161	51	its	its	PRON
iiclr-17826	161	52	counterparts	counterpart	NOUN
iiclr-17826	161	53	issued	issue	VERB
iiclr-17826	161	54	checks	check	NOUN
iiclr-17826	161	55	to	to	ADP
iiclr-17826	161	56	each	each	DET
iiclr-17826	161	57	other	other	ADJ
iiclr-17826	161	58	in	in	ADP
iiclr-17826	161	59	equal	equal	ADJ
iiclr-17826	161	60	amounts	amount	NOUN
iiclr-17826	161	61	,	,	PUNCT
iiclr-17826	161	62	allowing	allow	VERB
iiclr-17826	161	63	each	each	PRON
iiclr-17826	161	64	to	to	PART
iiclr-17826	161	65	use	use	VERB
iiclr-17826	161	66	the	the	DET
iiclr-17826	161	67	proceeds	proceed	NOUN
iiclr-17826	161	68	as	as	ADP
iiclr-17826	161	69	an	an	DET
iiclr-17826	161	70	increase	increase	NOUN
iiclr-17826	161	71	in	in	ADP
iiclr-17826	161	72	revenue.54	revenue.54	PROPN
iiclr-17826	161	73	like	like	ADP
iiclr-17826	161	74	enron	enron	PROPN
iiclr-17826	161	75	,	,	PUNCT
iiclr-17826	161	76	the	the	DET
iiclr-17826	161	77	scandals	scandal	NOUN
iiclr-17826	161	78	resulted	result	VERB
iiclr-17826	161	79	in	in	ADP
iiclr-17826	161	80	sec	sec	PROPN
iiclr-17826	161	81	allegations	allegation	NOUN
iiclr-17826	161	82	,	,	PUNCT
iiclr-17826	161	83	criminal	criminal	ADJ
iiclr-17826	161	84	prosecutions	prosecution	NOUN
iiclr-17826	161	85	,	,	PUNCT
iiclr-17826	161	86	and	and	CCONJ
iiclr-17826	161	87	left	leave	VERB
iiclr-17826	161	88	investors	investor	NOUN
iiclr-17826	161	89	perplexed	perplexed	ADJ
iiclr-17826	161	90	and	and	CCONJ
iiclr-17826	161	91	destitute.5	destitute.5	VERB
iiclr-17826	161	92	in	in	ADP
iiclr-17826	161	93	the	the	DET
iiclr-17826	161	94	spring	spring	NOUN
iiclr-17826	161	95	of	of	ADP
iiclr-17826	161	96	2002	2002	NUM
iiclr-17826	161	97	,	,	PUNCT
iiclr-17826	161	98	a	a	DET
iiclr-17826	161	99	wave	wave	NOUN
iiclr-17826	161	100	of	of	ADP
iiclr-17826	161	101	corporate	corporate	ADJ
iiclr-17826	161	102	misbehavior	misbehavior	NOUN
iiclr-17826	161	103	of	of	ADP
iiclr-17826	161	104	a	a	DET
iiclr-17826	161	105	different	different	ADJ
iiclr-17826	161	106	sort	sort	NOUN
iiclr-17826	161	107	began	begin	VERB
iiclr-17826	161	108	to	to	PART
iiclr-17826	161	109	surface.56	surface.56	VERB
iiclr-17826	161	110	this	this	DET
iiclr-17826	161	111	time	time	NOUN
iiclr-17826	161	112	,	,	PUNCT
iiclr-17826	161	113	the	the	DET
iiclr-17826	161	114	motivation	motivation	NOUN
iiclr-17826	161	115	was	be	AUX
iiclr-17826	161	116	based	base	VERB
iiclr-17826	161	117	on	on	ADP
iiclr-17826	161	118	greed	greed	NOUN
iiclr-17826	161	119	rather	rather	ADV
iiclr-17826	161	120	than	than	ADP
iiclr-17826	161	121	direct	direct	ADJ
iiclr-17826	161	122	accounting	accounting	NOUN
iiclr-17826	161	123	corruption.57	corruption.57	NOUN
iiclr-17826	161	124	the	the	DET
iiclr-17826	161	125	widely	widely	ADV
iiclr-17826	161	126	publicized	publicize	VERB
iiclr-17826	161	127	cases	case	NOUN
iiclr-17826	161	128	of	of	ADP
iiclr-17826	161	129	adelphia	adelphia	PROPN
iiclr-17826	161	130	communications	communications	PROPN
iiclr-17826	161	131	corp	corp	PROPN
iiclr-17826	161	132	.	.	PROPN
iiclr-17826	161	133	and	and	CCONJ
iiclr-17826	161	134	tyco	tyco	PROPN
iiclr-17826	161	135	international	international	PROPN
iiclr-17826	161	136	ltd	ltd	PROPN
iiclr-17826	161	137	.	.	PROPN
iiclr-17826	161	138	serve	serve	VERB
iiclr-17826	161	139	as	as	ADP
iiclr-17826	161	140	prime	prime	ADJ
iiclr-17826	161	141	examples.58	examples.58	NOUN
iiclr-17826	161	142	both	both	DET
iiclr-17826	161	143	instances	instance	NOUN
iiclr-17826	161	144	involved	involve	VERB
iiclr-17826	161	145	massive	massive	ADJ
iiclr-17826	161	146	corporate	corporate	ADJ
iiclr-17826	161	147	loans	loan	NOUN
iiclr-17826	161	148	to	to	ADP
iiclr-17826	161	149	company	company	NOUN
iiclr-17826	161	150	executives	executive	NOUN
iiclr-17826	161	151	at	at	ADP
iiclr-17826	161	152	extremely	extremely	ADV
iiclr-17826	161	153	favorable	favorable	ADJ
iiclr-17826	161	154	terms.59	terms.59	NOUN
iiclr-17826	161	155	most	most	ADV
iiclr-17826	161	156	notably	notably	ADV
iiclr-17826	161	157	,	,	PUNCT
iiclr-17826	161	158	in	in	ADP
iiclr-17826	161	159	march	march	PROPN
iiclr-17826	161	160	of	of	ADP
iiclr-17826	161	161	2002	2002	NUM
iiclr-17826	161	162	,	,	PUNCT
iiclr-17826	161	163	adelphia	adelphia	PROPN
iiclr-17826	161	164	disclosed	disclose	VERB
iiclr-17826	161	165	that	that	SCONJ
iiclr-17826	161	166	it	it	PRON
iiclr-17826	161	167	had	have	AUX
iiclr-17826	161	168	failed	fail	VERB
iiclr-17826	161	169	to	to	PART
iiclr-17826	161	170	report	report	VERB
iiclr-17826	161	171	at	at	ADV
iiclr-17826	161	172	least	least	ADV
iiclr-17826	161	173	$	$	SYM
iiclr-17826	161	174	2.3	2.3	NUM
iiclr-17826	161	175	billion	billion	NUM
iiclr-17826	161	176	in	in	ADP
iiclr-17826	161	177	debt	debt	NOUN
iiclr-17826	161	178	that	that	PRON
iiclr-17826	161	179	was	be	AUX
iiclr-17826	161	180	attributable	attributable	ADJ
iiclr-17826	161	181	to	to	ADP
iiclr-17826	161	182	fraudulent	fraudulent	ADJ
iiclr-17826	161	183	loans	loan	NOUN
iiclr-17826	161	184	made	make	VERB
iiclr-17826	161	185	by	by	ADP
iiclr-17826	161	186	the	the	DET
iiclr-17826	161	187	corporation	corporation	NOUN
iiclr-17826	161	188	to	to	ADP
iiclr-17826	161	189	the	the	DET
iiclr-17826	161	190	founding	found	VERB
iiclr-17826	161	191	family	family	NOUN
iiclr-17826	161	192	of	of	ADP
iiclr-17826	161	193	adelphia.6	adelphia.6	PROPN
iiclr-17826	161	194	°	°	PROPN
iiclr-17826	161	195	in	in	ADP
iiclr-17826	161	196	july	july	PROPN
iiclr-17826	161	197	,	,	PUNCT
iiclr-17826	161	198	shortly	shortly	ADV
iiclr-17826	161	199	after	after	SCONJ
iiclr-17826	161	200	the	the	DET
iiclr-17826	161	201	company	company	NOUN
iiclr-17826	161	202	filed	file	VERB
iiclr-17826	161	203	for	for	ADP
iiclr-17826	161	204	chapter	chapter	NOUN
iiclr-17826	161	205	11	11	NUM
iiclr-17826	161	206	bankruptcy	bankruptcy	NOUN
iiclr-17826	161	207	,	,	PUNCT
iiclr-17826	161	208	john	john	PROPN
iiclr-17826	161	209	rigas	rigas	PROPN
iiclr-17826	161	210	,	,	PUNCT
iiclr-17826	161	211	founder	founder	NOUN
iiclr-17826	161	212	,	,	PUNCT
iiclr-17826	161	213	chairman	chairman	NOUN
iiclr-17826	161	214	,	,	PUNCT
iiclr-17826	161	215	and	and	CCONJ
iiclr-17826	161	216	ceo	ceo	NOUN
iiclr-17826	161	217	,	,	PUNCT
iiclr-17826	161	218	and	and	CCONJ
iiclr-17826	161	219	two	two	NUM
iiclr-17826	161	220	of	of	ADP
iiclr-17826	161	221	his	his	PRON
iiclr-17826	161	222	sons	son	NOUN
iiclr-17826	161	223	,	,	PUNCT
iiclr-17826	161	224	along	along	ADP
iiclr-17826	161	225	with	with	ADP
iiclr-17826	161	226	two	two	NUM
iiclr-17826	161	227	other	other	ADJ
iiclr-17826	161	228	executives	executive	NOUN
iiclr-17826	161	229	,	,	PUNCT
iiclr-17826	161	230	were	be	AUX
iiclr-17826	161	231	arrested	arrest	VERB
iiclr-17826	161	232	and	and	CCONJ
iiclr-17826	161	233	charged	charge	VERB
iiclr-17826	161	234	with	with	ADP
iiclr-17826	161	235	nine	nine	NUM
iiclr-17826	161	236	counts	count	NOUN
iiclr-17826	161	237	of	of	ADP
iiclr-17826	161	238	conspiracy	conspiracy	NOUN
iiclr-17826	161	239	and	and	CCONJ
iiclr-17826	161	240	fraud.61	fraud.61	NOUN
iiclr-17826	161	241	there	there	PRON
iiclr-17826	161	242	are	be	VERB
iiclr-17826	161	243	many	many	ADJ
iiclr-17826	161	244	other	other	ADJ
iiclr-17826	161	245	examples	example	NOUN
iiclr-17826	161	246	of	of	ADP
iiclr-17826	161	247	accounting	accounting	NOUN
iiclr-17826	161	248	corruption	corruption	NOUN
iiclr-17826	161	249	and	and	CCONJ
iiclr-17826	161	250	executive	executive	ADJ
iiclr-17826	161	251	misbehavior	misbehavior	NOUN
iiclr-17826	161	252	that	that	PRON
iiclr-17826	161	253	occurred	occur	VERB
iiclr-17826	161	254	between	between	ADP
iiclr-17826	161	255	2000	2000	NUM
iiclr-17826	161	256	and	and	CCONJ
iiclr-17826	161	257	2002	2002	NUM
iiclr-17826	161	258	that	that	PRON
iiclr-17826	161	259	did	do	AUX
iiclr-17826	161	260	not	not	PART
iiclr-17826	161	261	get	get	VERB
iiclr-17826	161	262	the	the	DET
iiclr-17826	161	263	same	same	ADJ
iiclr-17826	161	264	notoriety	notoriety	NOUN
iiclr-17826	161	265	,	,	PUNCT
iiclr-17826	161	266	although	although	SCONJ
iiclr-17826	161	267	they	they	PRON
iiclr-17826	161	268	did	do	AUX
iiclr-17826	161	269	not	not	PART
iiclr-17826	161	270	go	go	VERB
iiclr-17826	161	271	completely	completely	ADV
iiclr-17826	161	272	unnoticed	unnoticed	ADJ
iiclr-17826	161	273	either.62	either.62	NOUN
iiclr-17826	161	274	notable	notable	ADJ
iiclr-17826	161	275	52	52	NUM
iiclr-17826	161	276	.	.	PUNCT
iiclr-17826	162	1	see	see	VERB
iiclr-17826	162	2	romero	romero	PROPN
iiclr-17826	162	3	&	&	CCONJ
iiclr-17826	162	4	schiesel	schiesel	PROPN
iiclr-17826	162	5	,	,	PUNCT
iiclr-17826	162	6	supra	supra	PROPN
iiclr-17826	162	7	note	note	NOUN
iiclr-17826	162	8	50	50	NUM
iiclr-17826	162	9	.	.	PUNCT
iiclr-17826	163	1	53	53	NUM
iiclr-17826	163	2	.	.	PUNCT
iiclr-17826	164	1	i	i	PRON
iiclr-17826	164	2	d.	d.	PROPN
iiclr-17826	164	3	global	global	PROPN
iiclr-17826	164	4	crossing	crossing	PROPN
iiclr-17826	164	5	engaged	engage	VERB
iiclr-17826	164	6	in	in	ADP
iiclr-17826	164	7	these	these	DET
iiclr-17826	164	8	swapping	swap	VERB
iiclr-17826	164	9	transactions	transaction	NOUN
iiclr-17826	164	10	with	with	ADP
iiclr-17826	164	11	many	many	ADJ
iiclr-17826	164	12	telecommunication	telecommunication	NOUN
iiclr-17826	164	13	companies	company	NOUN
iiclr-17826	164	14	around	around	ADP
iiclr-17826	164	15	the	the	DET
iiclr-17826	164	16	world	world	NOUN
iiclr-17826	164	17	.	.	PUNCT
iiclr-17826	165	1	the	the	DET
iiclr-17826	165	2	most	most	ADV
iiclr-17826	165	3	notable	notable	ADJ
iiclr-17826	165	4	transactions	transaction	NOUN
iiclr-17826	165	5	occurred	occur	VERB
iiclr-17826	165	6	with	with	ADP
iiclr-17826	165	7	qwest	qwest	PROPN
iiclr-17826	165	8	communications	communication	NOUN
iiclr-17826	165	9	international	international	NOUN
iiclr-17826	165	10	;	;	PUNCT
iiclr-17826	165	11	however	however	ADV
iiclr-17826	165	12	,	,	PUNCT
iiclr-17826	165	13	other	other	ADJ
iiclr-17826	165	14	companies	company	NOUN
iiclr-17826	165	15	included	include	VERB
iiclr-17826	165	16	flag	flag	NOUN
iiclr-17826	165	17	telecom	telecom	NOUN
iiclr-17826	165	18	of	of	ADP
iiclr-17826	165	19	britain	britain	PROPN
iiclr-17826	165	20	,	,	PUNCT
iiclr-17826	165	21	china	china	PROPN
iiclr-17826	165	22	netcom	netcom	PROPN
iiclr-17826	165	23	,	,	PUNCT
iiclr-17826	165	24	and	and	CCONJ
iiclr-17826	165	25	telecom	telecom	PROPN
iiclr-17826	165	26	new	new	PROPN
iiclr-17826	165	27	zealand	zealand	PROPN
iiclr-17826	165	28	.	.	PUNCT
iiclr-17826	166	1	i	i	PRON
iiclr-17826	166	2	d.	d.	PROPN
iiclr-17826	166	3	54	54	NUM
iiclr-17826	166	4	.	.	PUNCT
iiclr-17826	167	1	i	i	PRON
iiclr-17826	167	2	d.	d.	PROPN
iiclr-17826	167	3	in	in	ADP
iiclr-17826	167	4	other	other	ADJ
iiclr-17826	167	5	transactions	transaction	NOUN
iiclr-17826	167	6	,	,	PUNCT
iiclr-17826	167	7	no	no	DET
iiclr-17826	167	8	money	money	NOUN
iiclr-17826	167	9	changed	change	VERB
iiclr-17826	167	10	hands	hand	NOUN
iiclr-17826	167	11	.	.	PUNCT
iiclr-17826	168	1	i	i	PRON
iiclr-17826	168	2	d.	d.	PROPN
iiclr-17826	168	3	55	55	NUM
iiclr-17826	168	4	.	.	PUNCT
iiclr-17826	169	1	see	see	VERB
iiclr-17826	169	2	i	i	PRON
iiclr-17826	169	3	d.	d.	PROPN
iiclr-17826	169	4	56	56	NUM
iiclr-17826	169	5	.	.	PUNCT
iiclr-17826	170	1	cunningham	cunningham	PROPN
iiclr-17826	170	2	,	,	PUNCT
iiclr-17826	170	3	supra	supra	PROPN
iiclr-17826	170	4	note	note	NOUN
iiclr-17826	170	5	4	4	NUM
iiclr-17826	170	6	,	,	PUNCT
iiclr-17826	170	7	at	at	ADP
iiclr-17826	170	8	924	924	NUM
iiclr-17826	170	9	.	.	NOUN
iiclr-17826	170	10	57	57	NUM
iiclr-17826	170	11	.	.	PUNCT
iiclr-17826	171	1	i	i	PRON
iiclr-17826	171	2	d.	d.	PROPN
iiclr-17826	171	3	58	58	NUM
iiclr-17826	171	4	.	.	PUNCT
iiclr-17826	172	1	see	see	VERB
iiclr-17826	172	2	i	i	PRON
iiclr-17826	172	3	d.	d.	PROPN
iiclr-17826	172	4	59	59	NUM
iiclr-17826	172	5	.	.	PUNCT
iiclr-17826	173	1	i	i	PRON
iiclr-17826	173	2	d.	d.	PROPN
iiclr-17826	173	3	60	60	NUM
iiclr-17826	173	4	.	.	PUNCT
iiclr-17826	174	1	andrew	andrew	PROPN
iiclr-17826	174	2	ross	ross	PROPN
iiclr-17826	174	3	sorkin	sorkin	PROPN
iiclr-17826	174	4	,	,	PUNCT
iiclr-17826	174	5	corporate	corporate	ADJ
iiclr-17826	174	6	conduct	conduct	NOUN
iiclr-17826	174	7	prosecution	prosecution	NOUN
iiclr-17826	174	8	,	,	PUNCT
iiclr-17826	174	9	n.y	n.y	PROPN
iiclr-17826	174	10	.	.	PROPN
iiclr-17826	174	11	times	times	PROPN
iiclr-17826	174	12	,	,	PUNCT
iiclr-17826	174	13	july	july	PROPN
iiclr-17826	174	14	25	25	NUM
iiclr-17826	174	15	,	,	PUNCT
iiclr-17826	174	16	2002	2002	NUM
iiclr-17826	174	17	,	,	PUNCT
iiclr-17826	174	18	§	§	PROPN
iiclr-17826	174	19	c	c	X
iiclr-17826	174	20	,	,	PUNCT
iiclr-17826	174	21	at	at	ADP
iiclr-17826	174	22	1	1	NUM
iiclr-17826	174	23	.	.	PUNCT
iiclr-17826	174	24	see	see	VERB
iiclr-17826	174	25	also	also	ADV
iiclr-17826	174	26	abigail	abigail	PROPN
iiclr-17826	174	27	rayner	rayner	PROPN
iiclr-17826	174	28	,	,	PUNCT
iiclr-17826	174	29	fallen	fall	VERB
iiclr-17826	174	30	king	king	NOUN
iiclr-17826	174	31	pounced	pounce	VERB
iiclr-17826	174	32	on	on	ADP
iiclr-17826	174	33	by	by	ADP
iiclr-17826	174	34	sleazebusters	sleazebuster	NOUN
iiclr-17826	174	35	,	,	PUNCT
iiclr-17826	174	36	the	the	DET
iiclr-17826	174	37	times	time	NOUN
iiclr-17826	174	38	(	(	PUNCT
iiclr-17826	174	39	london	london	PROPN
iiclr-17826	174	40	)	)	PUNCT
iiclr-17826	174	41	,	,	PUNCT
iiclr-17826	174	42	july	july	PROPN
iiclr-17826	174	43	27	27	NUM
iiclr-17826	174	44	,	,	PUNCT
iiclr-17826	174	45	2002	2002	NUM
iiclr-17826	174	46	,	,	PUNCT
iiclr-17826	174	47	business	business	NOUN
iiclr-17826	174	48	,	,	PUNCT
iiclr-17826	174	49	at	at	ADP
iiclr-17826	174	50	46	46	NUM
iiclr-17826	174	51	.	.	PUNCT
iiclr-17826	175	1	in	in	ADP
iiclr-17826	175	2	march	march	PROPN
iiclr-17826	175	3	of	of	ADP
iiclr-17826	175	4	2002	2002	NUM
iiclr-17826	175	5	the	the	DET
iiclr-17826	175	6	rigas	rigas	NOUN
iiclr-17826	175	7	family	family	NOUN
iiclr-17826	175	8	stated	state	VERB
iiclr-17826	175	9	that	that	SCONJ
iiclr-17826	175	10	they	they	PRON
iiclr-17826	175	11	had	have	AUX
iiclr-17826	175	12	borrowed	borrow	VERB
iiclr-17826	175	13	$	$	SYM
iiclr-17826	175	14	2.3	2.3	NUM
iiclr-17826	175	15	billion	billion	NUM
iiclr-17826	175	16	in	in	ADP
iiclr-17826	175	17	company	company	NOUN
iiclr-17826	175	18	funds	fund	NOUN
iiclr-17826	175	19	without	without	ADP
iiclr-17826	175	20	the	the	DET
iiclr-17826	175	21	board	board	NOUN
iiclr-17826	175	22	's	's	PART
iiclr-17826	175	23	approval	approval	NOUN
iiclr-17826	175	24	.	.	PUNCT
iiclr-17826	176	1	on	on	ADP
iiclr-17826	176	2	june	june	PROPN
iiclr-17826	176	3	25	25	NUM
iiclr-17826	176	4	,	,	PUNCT
iiclr-17826	176	5	2002	2002	NUM
iiclr-17826	176	6	the	the	DET
iiclr-17826	176	7	company	company	NOUN
iiclr-17826	176	8	filed	file	VERB
iiclr-17826	176	9	chapter	chapter	NOUN
iiclr-17826	176	10	11	11	NUM
iiclr-17826	176	11	bankruptcy	bankruptcy	NOUN
iiclr-17826	176	12	.	.	PUNCT
iiclr-17826	177	1	i	i	PRON
iiclr-17826	177	2	d.	d.	PROPN
iiclr-17826	177	3	61	61	NUM
iiclr-17826	177	4	.	.	PUNCT
iiclr-17826	178	1	i	i	PRON
iiclr-17826	178	2	d.	d.	PROPN
iiclr-17826	178	3	see	see	VERB
iiclr-17826	178	4	also	also	ADV
iiclr-17826	178	5	christopher	christopher	PROPN
iiclr-17826	178	6	stem	stem	PROPN
iiclr-17826	178	7	,	,	PUNCT
iiclr-17826	178	8	members	member	NOUN
iiclr-17826	178	9	of	of	ADP
iiclr-17826	178	10	rigas	rigas	NOUN
iiclr-17826	178	11	family	family	NOUN
iiclr-17826	178	12	indicted	indict	VERB
iiclr-17826	178	13	;	;	PUNCT
iiclr-17826	178	14	3	3	NUM
iiclr-17826	178	15	ex	ex	ADJ
iiclr-17826	178	16	-	-	ADJ
iiclr-17826	178	17	adelphia	adelphia	ADJ
iiclr-17826	178	18	officials	official	NOUN
iiclr-17826	178	19	accused	accuse	VERB
iiclr-17826	178	20	of	of	ADP
iiclr-17826	178	21	conspiracy	conspiracy	NOUN
iiclr-17826	178	22	,	,	PUNCT
iiclr-17826	178	23	wash	wash	NOUN
iiclr-17826	178	24	.	.	PUNCT
iiclr-17826	179	1	post	post	NOUN
iiclr-17826	179	2	,	,	PUNCT
iiclr-17826	179	3	sep	sep	PROPN
iiclr-17826	179	4	.	.	PUNCT
iiclr-17826	180	1	24,2002	24,2002	NUM
iiclr-17826	180	2	,	,	PUNCT
iiclr-17826	180	3	financial	financial	ADJ
iiclr-17826	180	4	,	,	PUNCT
iiclr-17826	180	5	at	at	ADP
iiclr-17826	180	6	e01	e01	NOUN
iiclr-17826	180	7	(	(	PUNCT
iiclr-17826	180	8	stating	state	VERB
iiclr-17826	180	9	that	that	SCONJ
iiclr-17826	180	10	the	the	DET
iiclr-17826	180	11	rigas	rigas	NOUN
iiclr-17826	180	12	family	family	NOUN
iiclr-17826	180	13	had	have	AUX
iiclr-17826	180	14	been	be	AUX
iiclr-17826	180	15	indicted	indict	VERB
iiclr-17826	180	16	on	on	ADP
iiclr-17826	180	17	charges	charge	NOUN
iiclr-17826	180	18	of	of	ADP
iiclr-17826	180	19	conspiring	conspire	VERB
iiclr-17826	180	20	to	to	PART
iiclr-17826	180	21	defraud	defraud	VERB
iiclr-17826	180	22	investors	investor	NOUN
iiclr-17826	180	23	out	out	ADP
iiclr-17826	180	24	of	of	ADP
iiclr-17826	180	25	$	$	SYM
iiclr-17826	180	26	250	250	NUM
iiclr-17826	180	27	million	million	NUM
iiclr-17826	180	28	and	and	CCONJ
iiclr-17826	180	29	for	for	ADP
iiclr-17826	180	30	failing	fail	VERB
iiclr-17826	180	31	to	to	PART
iiclr-17826	180	32	disclose	disclose	VERB
iiclr-17826	180	33	$	$	SYM
iiclr-17826	180	34	2.3	2.3	NUM
iiclr-17826	180	35	billion	billion	NUM
iiclr-17826	180	36	in	in	ADP
iiclr-17826	180	37	loans	loan	NOUN
iiclr-17826	180	38	to	to	ADP
iiclr-17826	180	39	the	the	DET
iiclr-17826	180	40	family	family	NOUN
iiclr-17826	180	41	)	)	PUNCT
iiclr-17826	180	42	.	.	PUNCT
iiclr-17826	181	1	62	62	NUM
iiclr-17826	181	2	.	.	PUNCT
iiclr-17826	182	1	cunningham	cunningham	PROPN
iiclr-17826	182	2	,	,	PUNCT
iiclr-17826	182	3	supra	supra	PROPN
iiclr-17826	182	4	note	note	NOUN
iiclr-17826	182	5	4	4	NUM
iiclr-17826	182	6	,	,	PUNCT
iiclr-17826	182	7	at	at	ADP
iiclr-17826	182	8	925	925	NUM
iiclr-17826	182	9	.	.	PUNCT
iiclr-17826	182	10	2004	2004	NUM
iiclr-17826	182	11	]	]	PUNCT
iiclr-17826	183	1	ind	ind	NOUN
iiclr-17826	183	2	.	.	PUNCT
iiclr-17826	184	1	int'l	int'l	PROPN
iiclr-17826	184	2	&	&	CCONJ
iiclr-17826	184	3	comp	comp	PROPN
iiclr-17826	184	4	.	.	PUNCT
iiclr-17826	185	1	l.	l.	PROPN
iiclr-17826	185	2	rev	rev	PROPN
iiclr-17826	185	3	.	.	PROPN
iiclr-17826	185	4	corporations	corporation	NOUN
iiclr-17826	185	5	,	,	PUNCT
iiclr-17826	185	6	such	such	ADJ
iiclr-17826	185	7	as	as	ADP
iiclr-17826	185	8	aol	aol	PROPN
iiclr-17826	185	9	time	time	PROPN
iiclr-17826	185	10	warner	warner	PROPN
iiclr-17826	185	11	inc	inc	PROPN
iiclr-17826	185	12	.	.	PROPN
iiclr-17826	185	13	,	,	PUNCT
iiclr-17826	185	14	rite	rite	PROPN
iiclr-17826	185	15	aid	aid	PROPN
iiclr-17826	185	16	corp	corp	PROPN
iiclr-17826	185	17	.	.	PROPN
iiclr-17826	185	18	,	,	PUNCT
iiclr-17826	185	19	tyco	tyco	PROPN
iiclr-17826	185	20	,	,	PUNCT
iiclr-17826	185	21	and	and	CCONJ
iiclr-17826	185	22	xerox	xerox	PROPN
iiclr-17826	185	23	corp	corp	PROPN
iiclr-17826	185	24	all	all	PRON
iiclr-17826	185	25	faced	faced	ADJ
iiclr-17826	185	26	allegations	allegation	NOUN
iiclr-17826	185	27	of	of	ADP
iiclr-17826	185	28	corruption	corruption	NOUN
iiclr-17826	185	29	and	and	CCONJ
iiclr-17826	185	30	fraud	fraud	NOUN
iiclr-17826	185	31	during	during	ADP
iiclr-17826	185	32	that	that	DET
iiclr-17826	185	33	time	time	NOUN
iiclr-17826	185	34	period.63	period.63	INTJ
iiclr-17826	185	35	the	the	DET
iiclr-17826	185	36	final	final	ADJ
iiclr-17826	185	37	straw	straw	NOUN
iiclr-17826	185	38	,	,	PUNCT
iiclr-17826	185	39	however	however	ADV
iiclr-17826	185	40	,	,	PUNCT
iiclr-17826	185	41	occurred	occur	VERB
iiclr-17826	185	42	in	in	ADP
iiclr-17826	185	43	june	june	PROPN
iiclr-17826	185	44	of	of	ADP
iiclr-17826	185	45	2002	2002	NUM
iiclr-17826	185	46	with	with	ADP
iiclr-17826	185	47	"	"	PUNCT
iiclr-17826	185	48	a	a	DET
iiclr-17826	185	49	true	true	ADJ
iiclr-17826	185	50	and	and	CCONJ
iiclr-17826	185	51	pure	pure	ADJ
iiclr-17826	185	52	accounting	accounting	NOUN
iiclr-17826	185	53	deception	deception	NOUN
iiclr-17826	185	54	so	so	ADV
iiclr-17826	185	55	large	large	ADJ
iiclr-17826	185	56	that	that	SCONJ
iiclr-17826	185	57	there	there	PRON
iiclr-17826	185	58	was	be	VERB
iiclr-17826	185	59	no	no	DET
iiclr-17826	185	60	turning	turn	VERB
iiclr-17826	185	61	away	away	ADV
iiclr-17826	185	62	from	from	ADP
iiclr-17826	185	63	congressional	congressional	ADJ
iiclr-17826	185	64	action	action	NOUN
iiclr-17826	185	65	.	.	PUNCT
iiclr-17826	186	1	"	"	PUNCT
iiclr-17826	186	2	'	'	PUNCT
iiclr-17826	186	3	that	that	DET
iiclr-17826	186	4	month	month	NOUN
iiclr-17826	186	5	,	,	PUNCT
iiclr-17826	186	6	worldcom	worldcom	PROPN
iiclr-17826	186	7	,	,	PUNCT
iiclr-17826	186	8	the	the	DET
iiclr-17826	186	9	telecommunications	telecommunications	NOUN
iiclr-17826	186	10	goliath	goliath	NOUN
iiclr-17826	186	11	and	and	CCONJ
iiclr-17826	186	12	parent	parent	NOUN
iiclr-17826	186	13	company	company	NOUN
iiclr-17826	186	14	of	of	ADP
iiclr-17826	186	15	mci	mci	PROPN
iiclr-17826	186	16	,	,	PUNCT
iiclr-17826	186	17	announced	announce	VERB
iiclr-17826	186	18	that	that	SCONJ
iiclr-17826	186	19	corporate	corporate	ADJ
iiclr-17826	186	20	financial	financial	ADJ
iiclr-17826	186	21	executives	executive	NOUN
iiclr-17826	186	22	had	have	AUX
iiclr-17826	186	23	misled	mislead	VERB
iiclr-17826	186	24	investors	investor	NOUN
iiclr-17826	186	25	by	by	ADP
iiclr-17826	186	26	overstating	overstate	VERB
iiclr-17826	186	27	its	its	PRON
iiclr-17826	186	28	income	income	NOUN
iiclr-17826	186	29	from	from	ADP
iiclr-17826	186	30	as	as	ADV
iiclr-17826	186	31	early	early	ADV
iiclr-17826	186	32	as	as	ADP
iiclr-17826	186	33	1999	1999	NUM
iiclr-17826	186	34	through	through	ADP
iiclr-17826	186	35	the	the	DET
iiclr-17826	186	36	first	first	ADJ
iiclr-17826	186	37	quarter	quarter	NOUN
iiclr-17826	186	38	of	of	ADP
iiclr-17826	186	39	2002.65	2002.65	NUM
iiclr-17826	186	40	as	as	ADP
iiclr-17826	186	41	a	a	DET
iiclr-17826	186	42	result	result	NOUN
iiclr-17826	186	43	of	of	ADP
iiclr-17826	186	44	undisclosed	undisclosed	ADJ
iiclr-17826	186	45	and	and	CCONJ
iiclr-17826	186	46	improper	improper	ADJ
iiclr-17826	186	47	accounting	accounting	NOUN
iiclr-17826	186	48	,	,	PUNCT
iiclr-17826	186	49	worldcom	worldcom	PROPN
iiclr-17826	186	50	materially	materially	ADV
iiclr-17826	186	51	overstated	overstate	VERB
iiclr-17826	186	52	the	the	DET
iiclr-17826	186	53	income	income	NOUN
iiclr-17826	186	54	it	it	PRON
iiclr-17826	186	55	reported	report	VERB
iiclr-17826	186	56	on	on	ADP
iiclr-17826	186	57	its	its	PRON
iiclr-17826	186	58	financial	financial	ADJ
iiclr-17826	186	59	statements	statement	NOUN
iiclr-17826	186	60	for	for	ADP
iiclr-17826	186	61	that	that	DET
iiclr-17826	186	62	time	time	NOUN
iiclr-17826	186	63	period	period	NOUN
iiclr-17826	186	64	by	by	ADP
iiclr-17826	186	65	approximately	approximately	ADV
iiclr-17826	186	66	$	$	SYM
iiclr-17826	186	67	7.2	7.2	NUM
iiclr-17826	186	68	billion.66	billion.66	ADP
iiclr-17826	186	69	the	the	DET
iiclr-17826	186	70	magnitude	magnitude	NOUN
iiclr-17826	186	71	of	of	ADP
iiclr-17826	186	72	the	the	DET
iiclr-17826	186	73	deception	deception	NOUN
iiclr-17826	186	74	was	be	AUX
iiclr-17826	186	75	so	so	ADV
iiclr-17826	186	76	great	great	ADJ
iiclr-17826	186	77	that	that	SCONJ
iiclr-17826	186	78	it	it	PRON
iiclr-17826	186	79	resulted	result	VERB
iiclr-17826	186	80	in	in	ADP
iiclr-17826	186	81	civil	civil	ADJ
iiclr-17826	186	82	charges	charge	NOUN
iiclr-17826	186	83	by	by	ADP
iiclr-17826	186	84	the	the	DET
iiclr-17826	186	85	sec	sec	PROPN
iiclr-17826	186	86	against	against	ADP
iiclr-17826	186	87	four	four	NUM
iiclr-17826	186	88	corporate	corporate	ADJ
iiclr-17826	186	89	executives	executive	NOUN
iiclr-17826	186	90	and	and	CCONJ
iiclr-17826	186	91	the	the	DET
iiclr-17826	186	92	payment	payment	NOUN
iiclr-17826	186	93	of	of	ADP
iiclr-17826	186	94	a	a	DET
iiclr-17826	186	95	penalty	penalty	NOUN
iiclr-17826	186	96	by	by	ADP
iiclr-17826	186	97	worldcom	worldcom	PROPN
iiclr-17826	186	98	that	that	PRON
iiclr-17826	186	99	was	be	AUX
iiclr-17826	186	100	seventy	seventy	NUM
iiclr-17826	186	101	-	-	PUNCT
iiclr-17826	186	102	five	five	NUM
iiclr-17826	186	103	times	time	NOUN
iiclr-17826	186	104	greater	great	ADJ
iiclr-17826	186	105	than	than	ADP
iiclr-17826	186	106	any	any	DET
iiclr-17826	186	107	prior	prior	ADJ
iiclr-17826	186	108	penalty	penalty	NOUN
iiclr-17826	186	109	imposed	impose	VERB
iiclr-17826	186	110	on	on	ADP
iiclr-17826	186	111	a	a	DET
iiclr-17826	186	112	u.s	u.s	PROPN
iiclr-17826	186	113	.	.	PROPN
iiclr-17826	186	114	corporation.67	corporation.67	PROPN
iiclr-17826	186	115	once	once	ADV
iiclr-17826	186	116	again	again	ADV
iiclr-17826	186	117	,	,	PUNCT
iiclr-17826	186	118	employees	employee	NOUN
iiclr-17826	186	119	and	and	CCONJ
iiclr-17826	186	120	shareholders	shareholder	NOUN
iiclr-17826	186	121	were	be	AUX
iiclr-17826	186	122	devastated.68	devastated.68	VERB
iiclr-17826	186	123	more	more	ADJ
iiclr-17826	186	124	than	than	ADP
iiclr-17826	186	125	20,000	20,000	NUM
iiclr-17826	186	126	employees	employee	NOUN
iiclr-17826	186	127	were	be	AUX
iiclr-17826	186	128	laid	lay	VERB
iiclr-17826	186	129	off	off	ADP
iiclr-17826	186	130	between	between	ADP
iiclr-17826	186	131	january	january	PROPN
iiclr-17826	186	132	2001	2001	NUM
iiclr-17826	186	133	and	and	CCONJ
iiclr-17826	186	134	june	june	PROPN
iiclr-17826	186	135	2002,69	2002,69	PROPN
iiclr-17826	186	136	and	and	CCONJ
iiclr-17826	186	137	the	the	DET
iiclr-17826	186	138	company	company	NOUN
iiclr-17826	186	139	's	's	PART
iiclr-17826	186	140	stock	stock	NOUN
iiclr-17826	186	141	price	price	NOUN
iiclr-17826	186	142	had	have	AUX
iiclr-17826	186	143	fallen	fall	VERB
iiclr-17826	186	144	from	from	ADP
iiclr-17826	186	145	its	its	PRON
iiclr-17826	186	146	high	high	NOUN
iiclr-17826	186	147	of	of	ADP
iiclr-17826	186	148	$	$	SYM
iiclr-17826	186	149	61.99	61.99	NUM
iiclr-17826	186	150	per	per	ADP
iiclr-17826	186	151	share	share	NOUN
iiclr-17826	186	152	to	to	ADP
iiclr-17826	186	153	its	its	PRON
iiclr-17826	186	154	post	post	ADJ
iiclr-17826	186	155	-	-	ADJ
iiclr-17826	186	156	scandal	scandal	NOUN
iiclr-17826	186	157	low	low	NOUN
iiclr-17826	186	158	of	of	ADP
iiclr-17826	186	159	less	less	ADJ
iiclr-17826	186	160	than	than	ADP
iiclr-17826	186	161	one	one	NUM
iiclr-17826	186	162	dollar.7	dollar.7	PROPN
iiclr-17826	186	163	°	°	PROPN
iiclr-17826	186	164	b.	b.	VERB
iiclr-17826	186	165	the	the	DET
iiclr-17826	186	166	impact	impact	NOUN
iiclr-17826	186	167	of	of	ADP
iiclr-17826	186	168	the	the	DET
iiclr-17826	186	169	scandals	scandal	NOUN
iiclr-17826	186	170	on	on	ADP
iiclr-17826	186	171	investor	investor	NOUN
iiclr-17826	186	172	confidence	confidence	NOUN
iiclr-17826	186	173	the	the	DET
iiclr-17826	186	174	heart	heart	NOUN
iiclr-17826	186	175	of	of	ADP
iiclr-17826	186	176	the	the	DET
iiclr-17826	186	177	passage	passage	NOUN
iiclr-17826	186	178	of	of	ADP
iiclr-17826	186	179	the	the	DET
iiclr-17826	186	180	sarbanes	sarbanes	PROPN
iiclr-17826	186	181	-	-	PUNCT
iiclr-17826	186	182	oxley	oxley	ADJ
iiclr-17826	186	183	act	act	NOUN
iiclr-17826	186	184	is	be	AUX
iiclr-17826	186	185	found	find	VERB
iiclr-17826	186	186	in	in	ADP
iiclr-17826	186	187	the	the	DET
iiclr-17826	186	188	dramatic	dramatic	ADJ
iiclr-17826	186	189	erosion	erosion	NOUN
iiclr-17826	186	190	in	in	ADP
iiclr-17826	186	191	investor	investor	NOUN
iiclr-17826	186	192	confidence	confidence	NOUN
iiclr-17826	186	193	and	and	CCONJ
iiclr-17826	186	194	the	the	DET
iiclr-17826	186	195	public	public	ADJ
iiclr-17826	186	196	outcry	outcry	NOUN
iiclr-17826	186	197	that	that	PRON
iiclr-17826	186	198	followed	follow	VERB
iiclr-17826	186	199	the	the	DET
iiclr-17826	186	200	recent	recent	ADJ
iiclr-17826	186	201	corporate	corporate	ADJ
iiclr-17826	186	202	scandals.7	scandals.7	NOUN
iiclr-17826	186	203	'	'	PUNCT
iiclr-17826	186	204	unquestionably	unquestionably	ADV
iiclr-17826	186	205	,	,	PUNCT
iiclr-17826	186	206	investor	investor	NOUN
iiclr-17826	186	207	trust	trust	NOUN
iiclr-17826	186	208	in	in	ADP
iiclr-17826	186	209	corporate	corporate	ADJ
iiclr-17826	186	210	63	63	NUM
iiclr-17826	186	211	.	.	PUNCT
iiclr-17826	187	1	i	i	PRON
iiclr-17826	187	2	d.	d.	PROPN
iiclr-17826	187	3	64	64	NUM
iiclr-17826	187	4	.	.	PUNCT
iiclr-17826	188	1	i	i	PRON
iiclr-17826	188	2	d.	d.	PROPN
iiclr-17826	188	3	see	see	VERB
iiclr-17826	188	4	also	also	ADV
iiclr-17826	188	5	geewax	geewax	NOUN
iiclr-17826	188	6	,	,	PUNCT
iiclr-17826	188	7	supra	supra	PROPN
iiclr-17826	188	8	note	note	NOUN
iiclr-17826	188	9	8	8	NUM
iiclr-17826	188	10	.	.	SYM
iiclr-17826	188	11	65	65	NUM
iiclr-17826	188	12	.	.	PUNCT
iiclr-17826	189	1	u.s	u.s	PROPN
iiclr-17826	189	2	.	.	PROPN
iiclr-17826	189	3	securities	securities	PROPN
iiclr-17826	189	4	and	and	CCONJ
iiclr-17826	189	5	exchange	exchange	PROPN
iiclr-17826	189	6	commission	commission	PROPN
iiclr-17826	189	7	,	,	PUNCT
iiclr-17826	189	8	litigation	litigation	NOUN
iiclr-17826	189	9	release	release	VERB
iiclr-17826	189	10	no	no	PRON
iiclr-17826	189	11	.	.	NOUN
iiclr-17826	189	12	17783	17783	NUM
iiclr-17826	189	13	,	,	PUNCT
iiclr-17826	189	14	sec	sec	PROPN
iiclr-17826	189	15	charges	charge	VERB
iiclr-17826	189	16	two	two	NUM
iiclr-17826	189	17	former	former	ADJ
iiclr-17826	189	18	worldcom	worldcom	PROPN
iiclr-17826	189	19	accountants	accountants	PROPN
iiclr-17826	189	20	,	,	PUNCT
iiclr-17826	189	21	betty	betty	PROPN
iiclr-17826	189	22	vinson	vinson	PROPN
iiclr-17826	189	23	and	and	CCONJ
iiclr-17826	189	24	troy	troy	PROPN
iiclr-17826	189	25	normand	normand	PROPN
iiclr-17826	189	26	,	,	PUNCT
iiclr-17826	189	27	with	with	ADP
iiclr-17826	189	28	participating	participate	VERB
iiclr-17826	189	29	in	in	ADP
iiclr-17826	189	30	multi	multi	ADJ
iiclr-17826	189	31	-	-	ADJ
iiclr-17826	189	32	billion	billion	NUM
iiclr-17826	189	33	dollar	dollar	NOUN
iiclr-17826	189	34	financial	financial	ADJ
iiclr-17826	189	35	fraud	fraud	NOUN
iiclr-17826	189	36	(	(	PUNCT
iiclr-17826	189	37	oct	oct	PROPN
iiclr-17826	189	38	.	.	PROPN
iiclr-17826	189	39	10	10	NUM
iiclr-17826	189	40	,	,	PUNCT
iiclr-17826	189	41	2002	2002	NUM
iiclr-17826	189	42	)	)	PUNCT
iiclr-17826	189	43	,	,	PUNCT
iiclr-17826	189	44	available	available	ADJ
iiclr-17826	189	45	at	at	ADP
iiclr-17826	189	46	http://www.sec.gov/litigation/litrelease/lr17783.htm	http://www.sec.gov/litigation/litrelease/lr17783.htm	PROPN
iiclr-17826	189	47	(	(	PUNCT
iiclr-17826	189	48	last	last	ADJ
iiclr-17826	189	49	visited	visit	VERB
iiclr-17826	189	50	feb	feb	PROPN
iiclr-17826	189	51	.	.	PROPN
iiclr-17826	189	52	7	7	NUM
iiclr-17826	189	53	,	,	PUNCT
iiclr-17826	189	54	2004	2004	NUM
iiclr-17826	189	55	)	)	PUNCT
iiclr-17826	189	56	.	.	PUNCT
iiclr-17826	190	1	66	66	NUM
iiclr-17826	190	2	.	.	PUNCT
iiclr-17826	191	1	i	i	PRON
iiclr-17826	191	2	d.	d.	PROPN
iiclr-17826	191	3	67	67	NUM
iiclr-17826	191	4	.	.	PUNCT
iiclr-17826	192	1	u.s	u.s	PROPN
iiclr-17826	192	2	.	.	PROPN
iiclr-17826	192	3	securities	securities	PROPN
iiclr-17826	192	4	and	and	CCONJ
iiclr-17826	192	5	exchange	exchange	PROPN
iiclr-17826	192	6	commission	commission	PROPN
iiclr-17826	192	7	,	,	PUNCT
iiclr-17826	192	8	litigation	litigation	NOUN
iiclr-17826	192	9	release	release	VERB
iiclr-17826	192	10	no	no	PRON
iiclr-17826	192	11	.	.	NOUN
iiclr-17826	192	12	18219	18219	NUM
iiclr-17826	192	13	,	,	PUNCT
iiclr-17826	192	14	the	the	DET
iiclr-17826	192	15	honorable	honorable	ADJ
iiclr-17826	192	16	jed	jed	PROPN
iiclr-17826	192	17	rakoff	rakoff	NOUN
iiclr-17826	192	18	approves	approve	VERB
iiclr-17826	192	19	settlement	settlement	NOUN
iiclr-17826	192	20	of	of	ADP
iiclr-17826	192	21	the	the	DET
iiclr-17826	192	22	sec	sec	PROPN
iiclr-17826	192	23	's	's	PART
iiclr-17826	192	24	claim	claim	NOUN
iiclr-17826	192	25	for	for	ADP
iiclr-17826	192	26	a	a	DET
iiclr-17826	192	27	civil	civil	ADJ
iiclr-17826	192	28	penalty	penalty	NOUN
iiclr-17826	192	29	against	against	ADP
iiclr-17826	192	30	worldcom	worldcom	PROPN
iiclr-17826	192	31	(	(	PUNCT
iiclr-17826	192	32	july	july	PROPN
iiclr-17826	192	33	7,2003	7,2003	NUM
iiclr-17826	192	34	)	)	PUNCT
iiclr-17826	192	35	,	,	PUNCT
iiclr-17826	192	36	availableathttp://www.sec.gov/litigation/litrelease/lrl	availableathttp://www.sec.gov/litigation/litrelease/lrl	NOUN
iiclr-17826	192	37	8219.htm(last	8219.htm(last	PROPN
iiclr-17826	192	38	visited	visit	VERB
iiclr-17826	192	39	oct	oct	PROPN
iiclr-17826	192	40	.	.	PROPN
iiclr-17826	192	41	2	2	NUM
iiclr-17826	192	42	,	,	PUNCT
iiclr-17826	192	43	2003	2003	NUM
iiclr-17826	192	44	)	)	PUNCT
iiclr-17826	192	45	.	.	PUNCT
iiclr-17826	193	1	the	the	DET
iiclr-17826	193	2	court	court	NOUN
iiclr-17826	193	3	approved	approve	VERB
iiclr-17826	193	4	a	a	DET
iiclr-17826	193	5	settlement	settlement	NOUN
iiclr-17826	193	6	providing	provide	VERB
iiclr-17826	193	7	that	that	SCONJ
iiclr-17826	193	8	worldcom	worldcom	PROPN
iiclr-17826	193	9	was	be	AUX
iiclr-17826	193	10	liable	liable	ADJ
iiclr-17826	193	11	for	for	ADP
iiclr-17826	193	12	a	a	DET
iiclr-17826	193	13	civil	civil	ADJ
iiclr-17826	193	14	penalty	penalty	NOUN
iiclr-17826	193	15	in	in	ADP
iiclr-17826	193	16	the	the	DET
iiclr-17826	193	17	amount	amount	NOUN
iiclr-17826	193	18	of	of	ADP
iiclr-17826	193	19	$	$	SYM
iiclr-17826	193	20	2,250,000,000	2,250,000,000	NUM
iiclr-17826	193	21	.	.	PUNCT
iiclr-17826	194	1	i	i	PRON
iiclr-17826	194	2	d.	d.	PROPN
iiclr-17826	194	3	thejudgment	thejudgment	PROPN
iiclr-17826	194	4	,	,	PUNCT
iiclr-17826	194	5	however	however	ADV
iiclr-17826	194	6	,	,	PUNCT
iiclr-17826	194	7	was	be	AUX
iiclr-17826	194	8	to	to	PART
iiclr-17826	194	9	be	be	AUX
iiclr-17826	194	10	deemed	deem	VERB
iiclr-17826	194	11	satisfied	satisfied	ADJ
iiclr-17826	194	12	by	by	ADP
iiclr-17826	194	13	the	the	DET
iiclr-17826	194	14	company	company	NOUN
iiclr-17826	194	15	's	's	PART
iiclr-17826	194	16	payment	payment	NOUN
iiclr-17826	194	17	of	of	ADP
iiclr-17826	194	18	$	$	SYM
iiclr-17826	194	19	500,000,000	500,000,000	NUM
iiclr-17826	194	20	in	in	ADP
iiclr-17826	194	21	cash	cash	NOUN
iiclr-17826	194	22	and	and	CCONJ
iiclr-17826	194	23	by	by	ADP
iiclr-17826	194	24	its	its	PRON
iiclr-17826	194	25	transfer	transfer	NOUN
iiclr-17826	194	26	of	of	ADP
iiclr-17826	194	27	common	common	ADJ
iiclr-17826	194	28	stock	stock	NOUN
iiclr-17826	194	29	in	in	ADP
iiclr-17826	194	30	the	the	DET
iiclr-17826	194	31	reorganized	reorganize	VERB
iiclr-17826	194	32	company	company	NOUN
iiclr-17826	194	33	having	have	VERB
iiclr-17826	194	34	a	a	DET
iiclr-17826	194	35	value	value	NOUN
iiclr-17826	194	36	of	of	ADP
iiclr-17826	194	37	$	$	SYM
iiclr-17826	194	38	250,000,000	250,000,000	NUM
iiclr-17826	194	39	to	to	ADP
iiclr-17826	194	40	a	a	DET
iiclr-17826	194	41	distribution	distribution	NOUN
iiclr-17826	194	42	agent	agent	NOUN
iiclr-17826	194	43	appointed	appoint	VERB
iiclr-17826	194	44	by	by	ADP
iiclr-17826	194	45	the	the	DET
iiclr-17826	194	46	court	court	NOUN
iiclr-17826	194	47	.	.	PUNCT
iiclr-17826	195	1	i	i	PRON
iiclr-17826	195	2	d.	d.	PROPN
iiclr-17826	195	3	68	68	NUM
iiclr-17826	195	4	.	.	PUNCT
iiclr-17826	195	5	see	see	VERB
iiclr-17826	195	6	louis	louis	PROPN
iiclr-17826	195	7	uchitelle	uchitelle	PROPN
iiclr-17826	195	8	,	,	PUNCT
iiclr-17826	195	9	turmoil	turmoil	NOUN
iiclr-17826	195	10	at	at	ADP
iiclr-17826	195	11	worldcom	worldcom	PROPN
iiclr-17826	195	12	:	:	PUNCT
iiclr-17826	195	13	the	the	DET
iiclr-17826	195	14	workforce	workforce	NOUN
iiclr-17826	195	15	:	:	PUNCT
iiclr-17826	195	16	job	job	NOUN
iiclr-17826	195	17	cuts	cut	NOUN
iiclr-17826	195	18	take	take	VERB
iiclr-17826	195	19	heavy	heavy	ADJ
iiclr-17826	195	20	toll	toll	NOUN
iiclr-17826	195	21	on	on	ADP
iiclr-17826	195	22	telecom	telecom	NOUN
iiclr-17826	195	23	industry	industry	PROPN
iiclr-17826	195	24	,	,	PUNCT
iiclr-17826	195	25	n.y	n.y	PROPN
iiclr-17826	195	26	.	.	PROPN
iiclr-17826	195	27	times	times	PROPN
iiclr-17826	195	28	,	,	PUNCT
iiclr-17826	195	29	june	june	PROPN
iiclr-17826	195	30	29	29	NUM
iiclr-17826	195	31	,	,	PUNCT
iiclr-17826	195	32	2002	2002	NUM
iiclr-17826	195	33	,	,	PUNCT
iiclr-17826	195	34	§	§	PROPN
iiclr-17826	195	35	c	c	X
iiclr-17826	195	36	,	,	PUNCT
iiclr-17826	195	37	at	at	ADP
iiclr-17826	195	38	1	1	NUM
iiclr-17826	195	39	.	.	PUNCT
iiclr-17826	195	40	by	by	ADP
iiclr-17826	195	41	june	june	PROPN
iiclr-17826	195	42	of	of	ADP
iiclr-17826	195	43	2002	2002	NUM
iiclr-17826	195	44	,	,	PUNCT
iiclr-17826	195	45	worldcom	worldcom	PROPN
iiclr-17826	195	46	had	have	AUX
iiclr-17826	195	47	announced	announce	VERB
iiclr-17826	195	48	that	that	SCONJ
iiclr-17826	195	49	it	it	PRON
iiclr-17826	195	50	would	would	AUX
iiclr-17826	195	51	eliminate	eliminate	VERB
iiclr-17826	195	52	a	a	DET
iiclr-17826	195	53	total	total	NOUN
iiclr-17826	195	54	of	of	ADP
iiclr-17826	195	55	23,000	23,000	NUM
iiclr-17826	195	56	jobs	job	NOUN
iiclr-17826	195	57	,	,	PUNCT
iiclr-17826	195	58	or	or	CCONJ
iiclr-17826	195	59	roughly	roughly	ADV
iiclr-17826	195	60	16	16	NUM
iiclr-17826	195	61	percent	percent	NOUN
iiclr-17826	195	62	of	of	ADP
iiclr-17826	195	63	its	its	PRON
iiclr-17826	195	64	entire	entire	ADJ
iiclr-17826	195	65	workforce	workforce	NOUN
iiclr-17826	195	66	.	.	PUNCT
iiclr-17826	196	1	i	i	PRON
iiclr-17826	196	2	d.	d.	PROPN
iiclr-17826	196	3	69	69	NUM
iiclr-17826	196	4	.	.	PUNCT
iiclr-17826	197	1	see	see	VERB
iiclr-17826	197	2	i	i	PRON
iiclr-17826	197	3	d.	d.	PROPN
iiclr-17826	197	4	70	70	NUM
iiclr-17826	197	5	.	.	PUNCT
iiclr-17826	198	1	james	james	PROPN
iiclr-17826	198	2	p.	p.	PROPN
iiclr-17826	198	3	miller	miller	PROPN
iiclr-17826	198	4	et	et	PROPN
iiclr-17826	198	5	al	al	PROPN
iiclr-17826	198	6	.	.	PROPN
iiclr-17826	198	7	,	,	PUNCT
iiclr-17826	198	8	sec	sec	PROPN
iiclr-17826	198	9	accuses	accuse	VERB
iiclr-17826	198	10	worldcom	worldcom	PROPN
iiclr-17826	198	11	of	of	ADP
iiclr-17826	198	12	fraud	fraud	PROPN
iiclr-17826	198	13	,	,	PUNCT
iiclr-17826	198	14	chi	chi	PROPN
iiclr-17826	199	1	.	.	PUNCT
iiclr-17826	199	2	trib	trib	PROPN
iiclr-17826	199	3	.	.	PROPN
iiclr-17826	199	4	,	,	PUNCT
iiclr-17826	199	5	june	june	PROPN
iiclr-17826	199	6	27	27	NUM
iiclr-17826	199	7	,	,	PUNCT
iiclr-17826	199	8	2002	2002	NUM
iiclr-17826	199	9	,	,	PUNCT
iiclr-17826	199	10	news	news	NOUN
iiclr-17826	199	11	,	,	PUNCT
iiclr-17826	199	12	at	at	ADP
iiclr-17826	199	13	in	in	ADP
iiclr-17826	199	14	.	.	PUNCT
iiclr-17826	200	1	71	71	NUM
iiclr-17826	200	2	.	.	PUNCT
iiclr-17826	201	1	see	see	VERB
iiclr-17826	201	2	rebuilding	rebuild	VERB
iiclr-17826	201	3	trust	trust	NOUN
iiclr-17826	201	4	,	,	PUNCT
iiclr-17826	201	5	supra	supra	PROPN
iiclr-17826	201	6	note	note	NOUN
iiclr-17826	201	7	9	9	NUM
iiclr-17826	201	8	.	.	PUNCT
iiclr-17826	202	1	[	[	X
iiclr-17826	202	2	vol	vol	NOUN
iiclr-17826	202	3	.	.	PUNCT
iiclr-17826	203	1	14:3	14:3	NUM
iiclr-17826	203	2	challenges	challenge	NOUN
iiclr-17826	203	3	for	for	ADP
iiclr-17826	203	4	foreign	foreign	ADJ
iiclr-17826	203	5	atrorneys	atrorney	NOUN
iiclr-17826	203	6	accounting	account	VERB
iiclr-17826	203	7	and	and	CCONJ
iiclr-17826	203	8	reporting	reporting	NOUN
iiclr-17826	203	9	practices	practice	NOUN
iiclr-17826	203	10	was	be	AUX
iiclr-17826	203	11	drastically	drastically	ADV
iiclr-17826	203	12	shaken.72	shaken.72	VERB
iiclr-17826	203	13	in	in	ADP
iiclr-17826	203	14	a	a	DET
iiclr-17826	203	15	recent	recent	ADJ
iiclr-17826	203	16	press	press	NOUN
iiclr-17826	203	17	release	release	NOUN
iiclr-17826	203	18	,	,	PUNCT
iiclr-17826	203	19	the	the	DET
iiclr-17826	203	20	sec	sec	PROPN
iiclr-17826	203	21	noted	note	VERB
iiclr-17826	203	22	that	that	SCONJ
iiclr-17826	203	23	the	the	DET
iiclr-17826	203	24	actions	action	NOUN
iiclr-17826	203	25	of	of	ADP
iiclr-17826	203	26	executives	executive	NOUN
iiclr-17826	203	27	at	at	ADP
iiclr-17826	203	28	enron	enron	PROPN
iiclr-17826	203	29	and	and	CCONJ
iiclr-17826	203	30	other	other	ADJ
iiclr-17826	203	31	similar	similar	ADJ
iiclr-17826	203	32	companies	company	NOUN
iiclr-17826	203	33	had	have	AUX
iiclr-17826	203	34	significantly	significantly	ADV
iiclr-17826	203	35	"	"	PUNCT
iiclr-17826	203	36	undermined	undermined	ADJ
iiclr-17826	203	37	investor	investor	NOUN
iiclr-17826	203	38	confidence	confidence	NOUN
iiclr-17826	203	39	in	in	ADP
iiclr-17826	203	40	our	our	PRON
iiclr-17826	203	41	markets	market	NOUN
iiclr-17826	203	42	and	and	CCONJ
iiclr-17826	203	43	our	our	PRON
iiclr-17826	203	44	system	system	NOUN
iiclr-17826	203	45	of	of	ADP
iiclr-17826	203	46	financial	financial	ADJ
iiclr-17826	203	47	reporting	reporting	NOUN
iiclr-17826	203	48	.	.	PUNCT
iiclr-17826	204	1	"73	"73	NOUN
iiclr-17826	205	1	the	the	DET
iiclr-17826	205	2	magnitude	magnitude	NOUN
iiclr-17826	205	3	of	of	ADP
iiclr-17826	205	4	the	the	DET
iiclr-17826	205	5	public	public	NOUN
iiclr-17826	205	6	's	's	PART
iiclr-17826	205	7	distrust	distrust	NOUN
iiclr-17826	205	8	can	can	AUX
iiclr-17826	205	9	be	be	AUX
iiclr-17826	205	10	seen	see	VERB
iiclr-17826	205	11	in	in	ADP
iiclr-17826	205	12	several	several	ADJ
iiclr-17826	205	13	polls	poll	NOUN
iiclr-17826	205	14	conducted	conduct	VERB
iiclr-17826	205	15	in	in	ADP
iiclr-17826	205	16	mid-2002	mid-2002	NOUN
iiclr-17826	205	17	,	,	PUNCT
iiclr-17826	205	18	which	which	PRON
iiclr-17826	205	19	demonstrate	demonstrate	VERB
iiclr-17826	205	20	that	that	SCONJ
iiclr-17826	205	21	:	:	PUNCT
iiclr-17826	205	22	"	"	PUNCT
iiclr-17826	205	23	seventy	seventy	NUM
iiclr-17826	205	24	-	-	PUNCT
iiclr-17826	205	25	seven	seven	NUM
iiclr-17826	205	26	percent	percent	NOUN
iiclr-17826	205	27	of	of	ADP
iiclr-17826	205	28	the	the	DET
iiclr-17826	205	29	public	public	NOUN
iiclr-17826	205	30	believed	believe	VERB
iiclr-17826	205	31	that	that	SCONJ
iiclr-17826	205	32	ceo	ceo	NOUN
iiclr-17826	205	33	greed	greed	NOUN
iiclr-17826	205	34	and	and	CCONJ
iiclr-17826	205	35	corruption	corruption	NOUN
iiclr-17826	205	36	had	have	AUX
iiclr-17826	205	37	caused	cause	VERB
iiclr-17826	205	38	the	the	DET
iiclr-17826	205	39	u.s	u.s	PROPN
iiclr-17826	205	40	.	.	PROPN
iiclr-17826	205	41	"	"	PUNCT
iiclr-17826	205	42	financial	financial	ADJ
iiclr-17826	205	43	meltdown	meltdown	NOUN
iiclr-17826	205	44	.	.	PUNCT
iiclr-17826	206	1	"74	"74	NOUN
iiclr-17826	206	2	"	"	PUNCT
iiclr-17826	206	3	seventy	seventy	NUM
iiclr-17826	206	4	-	-	PUNCT
iiclr-17826	206	5	one	one	NUM
iiclr-17826	206	6	percent	percent	NOUN
iiclr-17826	206	7	of	of	ADP
iiclr-17826	206	8	investors	investor	NOUN
iiclr-17826	206	9	believed	believe	VERB
iiclr-17826	206	10	that	that	SCONJ
iiclr-17826	206	11	accounting	accounting	NOUN
iiclr-17826	206	12	fraud	fraud	NOUN
iiclr-17826	206	13	was	be	AUX
iiclr-17826	206	14	rampant.7	rampant.7	PROPN
iiclr-17826	206	15	*	*	PUNCT
iiclr-17826	206	16	eighty	eighty	NUM
iiclr-17826	206	17	-	-	PUNCT
iiclr-17826	206	18	two	two	NUM
iiclr-17826	206	19	percent	percent	NOUN
iiclr-17826	206	20	of	of	ADP
iiclr-17826	206	21	investors	investor	NOUN
iiclr-17826	206	22	believed	believe	VERB
iiclr-17826	206	23	that	that	SCONJ
iiclr-17826	206	24	though	though	SCONJ
iiclr-17826	206	25	new	new	ADJ
iiclr-17826	206	26	laws	law	NOUN
iiclr-17826	206	27	of	of	ADP
iiclr-17826	206	28	corporate	corporate	ADJ
iiclr-17826	206	29	governance	governance	NOUN
iiclr-17826	206	30	were	be	AUX
iiclr-17826	206	31	necessary.76	necessary.76	PROPN
iiclr-17826	206	32	"	"	PUNCT
iiclr-17826	206	33	eighty	eighty	NUM
iiclr-17826	206	34	-	-	PUNCT
iiclr-17826	206	35	one	one	NUM
iiclr-17826	206	36	percent	percent	NOUN
iiclr-17826	206	37	of	of	ADP
iiclr-17826	206	38	fund	fund	NOUN
iiclr-17826	206	39	managers	manager	NOUN
iiclr-17826	206	40	and	and	CCONJ
iiclr-17826	206	41	analysts	analyst	NOUN
iiclr-17826	206	42	believed	believe	VERB
iiclr-17826	206	43	that	that	SCONJ
iiclr-17826	206	44	executives	executive	NOUN
iiclr-17826	206	45	placed	place	VERB
iiclr-17826	206	46	their	their	PRON
iiclr-17826	206	47	own	own	ADJ
iiclr-17826	206	48	interests	interest	NOUN
iiclr-17826	206	49	ahead	ahead	ADV
iiclr-17826	206	50	of	of	ADP
iiclr-17826	206	51	that	that	PRON
iiclr-17826	206	52	of	of	ADP
iiclr-17826	206	53	the	the	DET
iiclr-17826	206	54	shareholders.77	shareholders.77	NOUN
iiclr-17826	206	55	as	as	SCONJ
iiclr-17826	206	56	noted	note	VERB
iiclr-17826	206	57	by	by	ADP
iiclr-17826	206	58	former	former	ADJ
iiclr-17826	206	59	sec	sec	PROPN
iiclr-17826	206	60	chairman	chairman	PROPN
iiclr-17826	206	61	harvey	harvey	PROPN
iiclr-17826	206	62	pitt	pitt	PROPN
iiclr-17826	206	63	,	,	PUNCT
iiclr-17826	206	64	the	the	DET
iiclr-17826	206	65	"	"	PUNCT
iiclr-17826	206	66	[	[	X
iiclr-17826	206	67	r]ecent	r]ecent	NOUN
iiclr-17826	206	68	events	event	NOUN
iiclr-17826	206	69	have	have	AUX
iiclr-17826	206	70	underscored	underscore	VERB
iiclr-17826	206	71	what	what	PRON
iiclr-17826	206	72	we	we	PRON
iiclr-17826	206	73	already	already	ADV
iiclr-17826	206	74	knew	know	VERB
iiclr-17826	206	75	-	-	PUNCT
iiclr-17826	206	76	confidence	confidence	NOUN
iiclr-17826	206	77	in	in	ADP
iiclr-17826	206	78	our	our	PRON
iiclr-17826	206	79	capital	capital	NOUN
iiclr-17826	206	80	markets	market	NOUN
iiclr-17826	206	81	can	can	AUX
iiclr-17826	206	82	not	not	PART
iiclr-17826	206	83	be	be	AUX
iiclr-17826	206	84	maintained	maintain	VERB
iiclr-17826	206	85	if	if	SCONJ
iiclr-17826	206	86	the	the	DET
iiclr-17826	206	87	public	public	NOUN
iiclr-17826	206	88	believes	believe	VERB
iiclr-17826	206	89	that	that	SCONJ
iiclr-17826	206	90	corporate	corporate	ADJ
iiclr-17826	206	91	leaders	leader	NOUN
iiclr-17826	206	92	,	,	PUNCT
iiclr-17826	206	93	their	their	PRON
iiclr-17826	206	94	advisors	advisor	NOUN
iiclr-17826	206	95	or	or	CCONJ
iiclr-17826	206	96	their	their	PRON
iiclr-17826	206	97	cohorts	cohort	NOUN
iiclr-17826	206	98	,	,	PUNCT
iiclr-17826	206	99	are	be	AUX
iiclr-17826	206	100	'	'	PUNCT
iiclr-17826	206	101	gaming	game	VERB
iiclr-17826	206	102	'	'	PUNCT
iiclr-17826	206	103	the	the	DET
iiclr-17826	206	104	system	system	NOUN
iiclr-17826	206	105	and	and	CCONJ
iiclr-17826	206	106	focusing	focus	VERB
iiclr-17826	206	107	principally	principally	ADV
iiclr-17826	206	108	if	if	SCONJ
iiclr-17826	206	109	not	not	PART
iiclr-17826	206	110	exclusively	exclusively	ADV
iiclr-17826	206	111	,	,	PUNCT
iiclr-17826	206	112	on	on	ADP
iiclr-17826	206	113	their	their	PRON
iiclr-17826	206	114	own	own	ADJ
iiclr-17826	206	115	personal	personal	ADJ
iiclr-17826	206	116	gain	gain	NOUN
iiclr-17826	206	117	.	.	PUNCT
iiclr-17826	207	1	,	,	PUNCT
iiclr-17826	207	2	78	78	NUM
iiclr-17826	207	3	even	even	ADV
iiclr-17826	207	4	as	as	ADV
iiclr-17826	207	5	far	far	ADV
iiclr-17826	207	6	as	as	ADP
iiclr-17826	207	7	europe	europe	PROPN
iiclr-17826	207	8	,	,	PUNCT
iiclr-17826	207	9	concerned	concerned	ADJ
iiclr-17826	207	10	commentators	commentator	NOUN
iiclr-17826	207	11	noted	note	VERB
iiclr-17826	207	12	,	,	PUNCT
iiclr-17826	207	13	immediately	immediately	ADV
iiclr-17826	207	14	after	after	ADP
iiclr-17826	207	15	the	the	DET
iiclr-17826	207	16	fall	fall	NOUN
iiclr-17826	207	17	of	of	ADP
iiclr-17826	207	18	worldcom	worldcom	PROPN
iiclr-17826	207	19	,	,	PUNCT
iiclr-17826	207	20	that	that	SCONJ
iiclr-17826	207	21	"	"	PUNCT
iiclr-17826	207	22	[	[	X
iiclr-17826	207	23	t]he	t]he	ADV
iiclr-17826	207	24	need	need	VERB
iiclr-17826	207	25	to	to	PART
iiclr-17826	207	26	rebuild	rebuild	VERB
iiclr-17826	207	27	investor	investor	NOUN
iiclr-17826	207	28	confidence	confidence	NOUN
iiclr-17826	207	29	is	be	AUX
iiclr-17826	207	30	now	now	ADV
iiclr-17826	207	31	paramount	paramount	ADJ
iiclr-17826	207	32	.	.	PUNCT
iiclr-17826	208	1	it	it	PRON
iiclr-17826	208	2	is	be	AUX
iiclr-17826	208	3	not	not	PART
iiclr-17826	208	4	just	just	ADV
iiclr-17826	208	5	that	that	PRON
iiclr-17826	208	6	without	without	ADP
iiclr-17826	208	7	it	it	PRON
iiclr-17826	208	8	there	there	PRON
iiclr-17826	208	9	will	will	AUX
iiclr-17826	208	10	be	be	AUX
iiclr-17826	208	11	no	no	DET
iiclr-17826	208	12	market	market	NOUN
iiclr-17826	208	13	recovery	recovery	NOUN
iiclr-17826	208	14	.	.	PUNCT
iiclr-17826	209	1	it	it	PRON
iiclr-17826	209	2	is	be	AUX
iiclr-17826	209	3	also	also	ADV
iiclr-17826	209	4	that	that	SCONJ
iiclr-17826	209	5	america	america	PROPN
iiclr-17826	209	6	's	's	PART
iiclr-17826	209	7	reputation	reputation	NOUN
iiclr-17826	209	8	as	as	ADP
iiclr-17826	209	9	a	a	DET
iiclr-17826	209	10	place	place	NOUN
iiclr-17826	209	11	to	to	PART
iiclr-17826	209	12	do	do	VERB
iiclr-17826	209	13	business	business	NOUN
iiclr-17826	209	14	will	will	AUX
iiclr-17826	209	15	come	come	VERB
iiclr-17826	209	16	under	under	ADP
iiclr-17826	209	17	intense	intense	ADJ
iiclr-17826	209	18	threat	threat	NOUN
iiclr-17826	209	19	sending	send	VERB
iiclr-17826	209	20	markets	market	NOUN
iiclr-17826	209	21	ever	ever	ADV
iiclr-17826	209	22	lower	low	ADJ
iiclr-17826	209	23	.	.	PUNCT
iiclr-17826	210	1	,	,	PUNCT
iiclr-17826	210	2	79	79	NUM
iiclr-17826	210	3	ultimately	ultimately	ADV
iiclr-17826	210	4	,	,	PUNCT
iiclr-17826	210	5	in	in	ADP
iiclr-17826	210	6	the	the	DET
iiclr-17826	210	7	minds	mind	NOUN
iiclr-17826	210	8	of	of	ADP
iiclr-17826	210	9	worldwide	worldwide	ADJ
iiclr-17826	210	10	investors	investor	NOUN
iiclr-17826	210	11	,	,	PUNCT
iiclr-17826	210	12	the	the	DET
iiclr-17826	210	13	recurring	recur	VERB
iiclr-17826	210	14	issue	issue	NOUN
iiclr-17826	210	15	72	72	NUM
iiclr-17826	210	16	.	.	PUNCT
iiclr-17826	211	1	see	see	VERB
iiclr-17826	211	2	richard	richard	PROPN
iiclr-17826	211	3	s.	s.	PROPN
iiclr-17826	211	4	dunham	dunham	PROPN
iiclr-17826	211	5	,	,	PUNCT
iiclr-17826	211	6	the	the	DET
iiclr-17826	211	7	vindication	vindication	NOUN
iiclr-17826	211	8	of	of	ADP
iiclr-17826	211	9	arthur	arthur	PROPN
iiclr-17826	211	10	levitt	levitt	PROPN
iiclr-17826	211	11	,	,	PUNCT
iiclr-17826	211	12	businessweek	businessweek	PROPN
iiclr-17826	211	13	online	online	PROPN
iiclr-17826	211	14	,	,	PUNCT
iiclr-17826	211	15	feb	feb	PROPN
iiclr-17826	211	16	.	.	PROPN
iiclr-17826	211	17	19	19	NUM
iiclr-17826	211	18	,	,	PUNCT
iiclr-17826	211	19	2002	2002	NUM
iiclr-17826	211	20	,	,	PUNCT
iiclr-17826	211	21	at	at	ADP
iiclr-17826	211	22	http://www.businessweek.comfbwdaily/dnflash/feb2002/nf20020219_2045	http://www.businessweek.comfbwdaily/dnflash/feb2002/nf20020219_2045	PROPN
iiclr-17826	211	23	.htm	.htm	PUNCT
iiclr-17826	211	24	.	.	PUNCT
iiclr-17826	212	1	(	(	PUNCT
iiclr-17826	212	2	last	last	ADV
iiclr-17826	212	3	visited	visit	VERB
iiclr-17826	212	4	oct	oct	PROPN
iiclr-17826	212	5	.	.	PROPN
iiclr-17826	212	6	18	18	NUM
iiclr-17826	212	7	,	,	PUNCT
iiclr-17826	212	8	2003	2003	NUM
iiclr-17826	212	9	)	)	PUNCT
iiclr-17826	212	10	.	.	PUNCT
iiclr-17826	213	1	73	73	NUM
iiclr-17826	213	2	.	.	PUNCT
iiclr-17826	214	1	sec	sec	PROPN
iiclr-17826	214	2	fastow	fastow	NOUN
iiclr-17826	214	3	release	release	NOUN
iiclr-17826	214	4	,	,	PUNCT
iiclr-17826	214	5	supra	supra	PROPN
iiclr-17826	214	6	note	note	NOUN
iiclr-17826	214	7	7	7	NUM
iiclr-17826	214	8	.	.	NOUN
iiclr-17826	214	9	74	74	NUM
iiclr-17826	214	10	.	.	PUNCT
iiclr-17826	215	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
iiclr-17826	215	2	,	,	PUNCT
iiclr-17826	215	3	the	the	DET
iiclr-17826	215	4	sarbanes	sarbanes	PROPN
iiclr-17826	215	5	-	-	PUNCT
iiclr-17826	215	6	oxley	oxley	ADJ
iiclr-17826	215	7	act	act	NOUN
iiclr-17826	215	8	of	of	ADP
iiclr-17826	215	9	2002	2002	NUM
iiclr-17826	215	10	:	:	PUNCT
iiclr-17826	215	11	strategies	strategy	NOUN
iiclr-17826	215	12	for	for	ADP
iiclr-17826	215	13	meeting	meet	VERB
iiclr-17826	215	14	new	new	ADJ
iiclr-17826	215	15	internal	internal	ADJ
iiclr-17826	215	16	control	control	NOUN
iiclr-17826	215	17	reporting	reporting	NOUN
iiclr-17826	215	18	challenges	challenge	NOUN
iiclr-17826	215	19	:	:	PUNCT
iiclr-17826	215	20	a	a	DET
iiclr-17826	215	21	white	white	ADJ
iiclr-17826	215	22	paper	paper	NOUN
iiclr-17826	215	23	,	,	PUNCT
iiclr-17826	215	24	at	at	ADP
iiclr-17826	215	25	2	2	NUM
iiclr-17826	215	26	(	(	PUNCT
iiclr-17826	215	27	2003	2003	NUM
iiclr-17826	215	28	)	)	PUNCT
iiclr-17826	215	29	,	,	PUNCT
iiclr-17826	215	30	available	available	ADJ
iiclr-17826	215	31	at	at	ADP
iiclr-17826	215	32	http://www.pwcglobal.com/images/gx/eng/fs/acf/4.pdf	http://www.pwcglobal.com/images/gx/eng/fs/acf/4.pdf	PROPN
iiclr-17826	215	33	(	(	PUNCT
iiclr-17826	215	34	last	last	ADV
iiclr-17826	215	35	visited	visit	VERB
iiclr-17826	215	36	sept	sept	PROPN
iiclr-17826	215	37	.	.	PROPN
iiclr-17826	215	38	2	2	NUM
iiclr-17826	215	39	,	,	PUNCT
iiclr-17826	215	40	2003	2003	NUM
iiclr-17826	215	41	)	)	PUNCT
iiclr-17826	215	42	,	,	PUNCT
iiclr-17826	215	43	at	at	ADP
iiclr-17826	215	44	2	2	NUM
iiclr-17826	215	45	(	(	PUNCT
iiclr-17826	215	46	citing	cite	VERB
iiclr-17826	215	47	cnn	cnn	PROPN
iiclr-17826	215	48	/	/	SYM
iiclr-17826	215	49	usa	usa	PROPN
iiclr-17826	215	50	today	today	NOUN
iiclr-17826	215	51	poll	poll	NOUN
iiclr-17826	215	52	,	,	PUNCT
iiclr-17826	215	53	july	july	PROPN
iiclr-17826	215	54	2002	2002	NUM
iiclr-17826	215	55	)	)	PUNCT
iiclr-17826	215	56	.	.	PUNCT
iiclr-17826	216	1	75	75	NUM
iiclr-17826	216	2	.	.	PUNCT
iiclr-17826	217	1	i	i	PRON
iiclr-17826	217	2	d.	d.	PROPN
iiclr-17826	217	3	(	(	PUNCT
iiclr-17826	217	4	citing	cite	VERB
iiclr-17826	217	5	survey	survey	NOUN
iiclr-17826	217	6	of	of	ADP
iiclr-17826	217	7	main	main	ADJ
iiclr-17826	217	8	street	street	NOUN
iiclr-17826	217	9	investors	investor	NOUN
iiclr-17826	217	10	,	,	PUNCT
iiclr-17826	217	11	july	july	PROPN
iiclr-17826	217	12	2002	2002	NUM
iiclr-17826	217	13	)	)	PUNCT
iiclr-17826	217	14	.	.	PUNCT
iiclr-17826	218	1	76	76	NUM
iiclr-17826	218	2	.	.	PUNCT
iiclr-17826	219	1	i	i	PRON
iiclr-17826	219	2	d.	d.	PROPN
iiclr-17826	219	3	(	(	PUNCT
iiclr-17826	219	4	citing	cite	VERB
iiclr-17826	219	5	harris	harris	PROPN
iiclr-17826	219	6	poll	poll	PROPN
iiclr-17826	219	7	,	,	PUNCT
iiclr-17826	219	8	july	july	PROPN
iiclr-17826	219	9	2002	2002	NUM
iiclr-17826	219	10	)	)	PUNCT
iiclr-17826	219	11	.	.	PUNCT
iiclr-17826	220	1	77	77	NUM
iiclr-17826	220	2	.	.	PUNCT
iiclr-17826	221	1	i	i	PRON
iiclr-17826	221	2	d.	d.	PROPN
iiclr-17826	221	3	(	(	PUNCT
iiclr-17826	221	4	citing	cite	VERB
iiclr-17826	221	5	broadgate	broadgate	NOUN
iiclr-17826	221	6	consultants	consultant	NOUN
iiclr-17826	221	7	,	,	PUNCT
iiclr-17826	221	8	march	march	PROPN
iiclr-17826	221	9	2002	2002	NUM
iiclr-17826	221	10	)	)	PUNCT
iiclr-17826	221	11	.	.	PUNCT
iiclr-17826	222	1	78	78	NUM
iiclr-17826	222	2	.	.	PUNCT
iiclr-17826	222	3	harvey	harvey	PROPN
iiclr-17826	222	4	l.	l.	PROPN
iiclr-17826	222	5	pitt	pitt	PROPN
iiclr-17826	222	6	,	,	PUNCT
iiclr-17826	222	7	chairman	chairman	NOUN
iiclr-17826	222	8	,	,	PUNCT
iiclr-17826	222	9	u.s	u.s	PROPN
iiclr-17826	222	10	.	.	PROPN
iiclr-17826	222	11	securities	securities	PROPN
iiclr-17826	222	12	and	and	CCONJ
iiclr-17826	222	13	exchange	exchange	PROPN
iiclr-17826	222	14	commission	commission	PROPN
iiclr-17826	222	15	,	,	PUNCT
iiclr-17826	222	16	remarks	remark	NOUN
iiclr-17826	222	17	before	before	ADP
iiclr-17826	222	18	the	the	DET
iiclr-17826	222	19	annual	annual	ADJ
iiclr-17826	222	20	meeting	meeting	NOUN
iiclr-17826	222	21	of	of	ADP
iiclr-17826	222	22	the	the	DET
iiclr-17826	222	23	american	american	PROPN
iiclr-17826	222	24	bar	bar	PROPN
iiclr-17826	222	25	association	association	NOUN
iiclr-17826	222	26	's	's	PART
iiclr-17826	222	27	business	business	NOUN
iiclr-17826	222	28	law	law	NOUN
iiclr-17826	222	29	section	section	NOUN
iiclr-17826	222	30	(	(	PUNCT
iiclr-17826	222	31	august	august	PROPN
iiclr-17826	222	32	12	12	NUM
iiclr-17826	222	33	,	,	PUNCT
iiclr-17826	222	34	2002	2002	NUM
iiclr-17826	222	35	)	)	PUNCT
iiclr-17826	222	36	,	,	PUNCT
iiclr-17826	222	37	available	available	ADJ
iiclr-17826	222	38	at	at	ADP
iiclr-17826	222	39	http://www.sec.gov/news/speech/spch579.htm	http://www.sec.gov/news/speech/spch579.htm	PROPN
iiclr-17826	222	40	(	(	PUNCT
iiclr-17826	222	41	last	last	ADJ
iiclr-17826	222	42	visited	visit	VERB
iiclr-17826	222	43	feb	feb	PROPN
iiclr-17826	222	44	.	.	PROPN
iiclr-17826	222	45	7	7	NUM
iiclr-17826	222	46	,	,	PUNCT
iiclr-17826	222	47	2004	2004	NUM
iiclr-17826	222	48	)	)	PUNCT
iiclr-17826	223	1	[	[	X
iiclr-17826	223	2	hereinafter	hereinafter	NOUN
iiclr-17826	223	3	pitt	pitt	NOUN
iiclr-17826	223	4	speech	speech	NOUN
iiclr-17826	223	5	before	before	ADP
iiclr-17826	223	6	the	the	DET
iiclr-17826	223	7	aba	aba	PROPN
iiclr-17826	223	8	]	]	X
iiclr-17826	223	9	(	(	PUNCT
iiclr-17826	223	10	harvey	harvey	PROPN
iiclr-17826	223	11	pitt	pitt	PROPN
iiclr-17826	223	12	was	be	AUX
iiclr-17826	223	13	chairman	chairman	NOUN
iiclr-17826	223	14	of	of	ADP
iiclr-17826	223	15	the	the	DET
iiclr-17826	223	16	sec	sec	PROPN
iiclr-17826	223	17	during	during	ADP
iiclr-17826	223	18	the	the	DET
iiclr-17826	223	19	passage	passage	NOUN
iiclr-17826	223	20	of	of	ADP
iiclr-17826	223	21	the	the	DET
iiclr-17826	223	22	act	act	NOUN
iiclr-17826	223	23	)	)	PUNCT
iiclr-17826	223	24	.	.	PUNCT
iiclr-17826	224	1	79	79	NUM
iiclr-17826	224	2	.	.	PUNCT
iiclr-17826	224	3	bill	bill	PROPN
iiclr-17826	224	4	jamieson	jamieson	PROPN
iiclr-17826	224	5	,	,	PUNCT
iiclr-17826	224	6	posse	posse	NOUN
iiclr-17826	224	7	rides	ride	VERB
iiclr-17826	224	8	out	out	ADP
iiclr-17826	224	9	to	to	PART
iiclr-17826	224	10	lasso	lasso	VERB
iiclr-17826	224	11	investor	investor	NOUN
iiclr-17826	224	12	confidence	confidence	NOUN
iiclr-17826	224	13	,	,	PUNCT
iiclr-17826	224	14	the	the	DET
iiclr-17826	224	15	scotsman	scotsman	NOUN
iiclr-17826	224	16	,	,	PUNCT
iiclr-17826	224	17	july	july	PROPN
iiclr-17826	224	18	2	2	NUM
iiclr-17826	224	19	,	,	PUNCT
iiclr-17826	224	20	2002	2002	NUM
iiclr-17826	224	21	,	,	PUNCT
iiclr-17826	224	22	at	at	ADP
iiclr-17826	224	23	5	5	NUM
iiclr-17826	224	24	.	.	PUNCT
iiclr-17826	225	1	see	see	AUX
iiclr-17826	225	2	also	also	ADV
iiclr-17826	225	3	rebuilding	rebuild	VERB
iiclr-17826	225	4	trust	trust	NOUN
iiclr-17826	225	5	,	,	PUNCT
iiclr-17826	225	6	supra	supra	PROPN
iiclr-17826	225	7	note	note	NOUN
iiclr-17826	225	8	9	9	NUM
iiclr-17826	225	9	.	.	SYM
iiclr-17826	225	10	20041	20041	NUM
iiclr-17826	225	11	ind	ind	NOUN
iiclr-17826	225	12	.	.	PUNCT
iiclr-17826	226	1	int'l	int'l	PROPN
iiclr-17826	226	2	&	&	CCONJ
iiclr-17826	226	3	comp	comp	PROPN
iiclr-17826	226	4	.	.	PUNCT
iiclr-17826	227	1	l.	l.	PROPN
iiclr-17826	227	2	rev	rev	PROPN
iiclr-17826	227	3	.	.	PROPN
iiclr-17826	227	4	was	be	AUX
iiclr-17826	227	5	whether	whether	SCONJ
iiclr-17826	227	6	the	the	DET
iiclr-17826	227	7	scandals	scandal	NOUN
iiclr-17826	227	8	were	be	AUX
iiclr-17826	227	9	enabled	enable	VERB
iiclr-17826	227	10	,	,	PUNCT
iiclr-17826	227	11	promoted	promote	VERB
iiclr-17826	227	12	,	,	PUNCT
iiclr-17826	227	13	or	or	CCONJ
iiclr-17826	227	14	caused	cause	VERB
iiclr-17826	227	15	by	by	ADP
iiclr-17826	227	16	a	a	DET
iiclr-17826	227	17	lack	lack	NOUN
iiclr-17826	227	18	of	of	ADP
iiclr-17826	227	19	corporate	corporate	ADJ
iiclr-17826	227	20	reform.8	reform.8	NOUN
iiclr-17826	227	21	"	"	PUNCT
iiclr-17826	227	22	c.	c.	NOUN
iiclr-17826	227	23	the	the	DET
iiclr-17826	227	24	attorney	attorney	NOUN
iiclr-17826	227	25	's	's	PART
iiclr-17826	227	26	role	role	NOUN
iiclr-17826	227	27	in	in	ADP
iiclr-17826	227	28	corporate	corporate	ADJ
iiclr-17826	227	29	governance	governance	NOUN
iiclr-17826	227	30	most	most	ADJ
iiclr-17826	227	31	experts	expert	NOUN
iiclr-17826	227	32	agree	agree	VERB
iiclr-17826	227	33	that	that	SCONJ
iiclr-17826	227	34	the	the	DET
iiclr-17826	227	35	wave	wave	NOUN
iiclr-17826	227	36	of	of	ADP
iiclr-17826	227	37	recent	recent	ADJ
iiclr-17826	227	38	corporate	corporate	ADJ
iiclr-17826	227	39	scandals	scandal	NOUN
iiclr-17826	227	40	could	could	AUX
iiclr-17826	227	41	not	not	PART
iiclr-17826	227	42	have	have	AUX
iiclr-17826	227	43	occurred	occur	VERB
iiclr-17826	227	44	without	without	ADP
iiclr-17826	227	45	the	the	DET
iiclr-17826	227	46	widespread	widespread	ADJ
iiclr-17826	227	47	breakdown	breakdown	NOUN
iiclr-17826	227	48	in	in	ADP
iiclr-17826	227	49	the	the	DET
iiclr-17826	227	50	entire	entire	ADJ
iiclr-17826	227	51	corporate	corporate	ADJ
iiclr-17826	227	52	oversight	oversight	NOUN
iiclr-17826	227	53	system.8	system.8	NOUN
iiclr-17826	227	54	"	"	PUNCT
iiclr-17826	227	55	as	as	SCONJ
iiclr-17826	227	56	noted	note	VERB
iiclr-17826	227	57	by	by	ADP
iiclr-17826	227	58	former	former	ADJ
iiclr-17826	227	59	sec	sec	PROPN
iiclr-17826	227	60	chairman	chairman	NOUN
iiclr-17826	227	61	,	,	PUNCT
iiclr-17826	227	62	arthur	arthur	PROPN
iiclr-17826	227	63	levitt	levitt	PROPN
iiclr-17826	227	64	,	,	PUNCT
iiclr-17826	227	65	this	this	DET
iiclr-17826	227	66	breakdown	breakdown	NOUN
iiclr-17826	227	67	was	be	AUX
iiclr-17826	227	68	the	the	DET
iiclr-17826	227	69	result	result	NOUN
iiclr-17826	227	70	of	of	ADP
iiclr-17826	227	71	a	a	DET
iiclr-17826	227	72	"	"	PUNCT
iiclr-17826	227	73	vast	vast	ADJ
iiclr-17826	227	74	cultural	cultural	ADJ
iiclr-17826	227	75	erosion	erosion	NOUN
iiclr-17826	227	76	cutting	cut	VERB
iiclr-17826	227	77	across	across	ADP
iiclr-17826	227	78	virtually	virtually	ADV
iiclr-17826	227	79	every	every	PRON
iiclr-17826	227	80	gatekeeper	gatekeeper	NOUN
iiclr-17826	227	81	that	that	PRON
iiclr-17826	227	82	operates	operate	VERB
iiclr-17826	227	83	in	in	ADP
iiclr-17826	227	84	this	this	DET
iiclr-17826	227	85	arena	arena	NOUN
iiclr-17826	227	86	.	.	PUNCT
iiclr-17826	228	1	"82	"82	NOUN
iiclr-17826	229	1	this	this	DET
iiclr-17826	229	2	group	group	NOUN
iiclr-17826	229	3	includes	include	VERB
iiclr-17826	229	4	corporate	corporate	ADJ
iiclr-17826	229	5	executives	executive	NOUN
iiclr-17826	229	6	,	,	PUNCT
iiclr-17826	229	7	corporate	corporate	ADJ
iiclr-17826	229	8	directors	director	NOUN
iiclr-17826	229	9	,	,	PUNCT
iiclr-17826	229	10	accountants	accountant	NOUN
iiclr-17826	229	11	,	,	PUNCT
iiclr-17826	229	12	investment	investment	NOUN
iiclr-17826	229	13	bankers	banker	NOUN
iiclr-17826	229	14	,	,	PUNCT
iiclr-17826	229	15	analysts	analyst	NOUN
iiclr-17826	229	16	,	,	PUNCT
iiclr-17826	229	17	and	and	CCONJ
iiclr-17826	229	18	most	most	ADV
iiclr-17826	229	19	notably	notably	ADV
iiclr-17826	229	20	,	,	PUNCT
iiclr-17826	229	21	corporate	corporate	ADJ
iiclr-17826	229	22	attorneys.83	attorneys.83	ADV
iiclr-17826	229	23	these	these	DET
iiclr-17826	229	24	professionals	professional	NOUN
iiclr-17826	229	25	appear	appear	VERB
iiclr-17826	229	26	to	to	PART
iiclr-17826	229	27	have	have	AUX
iiclr-17826	229	28	forgotten	forget	VERB
iiclr-17826	229	29	(	(	PUNCT
iiclr-17826	229	30	or	or	CCONJ
iiclr-17826	229	31	ignored	ignore	VERB
iiclr-17826	229	32	)	)	PUNCT
iiclr-17826	229	33	that	that	SCONJ
iiclr-17826	229	34	their	their	PRON
iiclr-17826	229	35	primary	primary	ADJ
iiclr-17826	229	36	responsibility	responsibility	NOUN
iiclr-17826	229	37	is	be	AUX
iiclr-17826	229	38	to	to	ADP
iiclr-17826	229	39	the	the	DET
iiclr-17826	229	40	corporation	corporation	NOUN
iiclr-17826	229	41	and	and	CCONJ
iiclr-17826	229	42	its	its	PRON
iiclr-17826	229	43	shareholders.84	shareholders.84	NOUN
iiclr-17826	229	44	unfortunately	unfortunately	ADV
iiclr-17826	229	45	,	,	PUNCT
iiclr-17826	229	46	a	a	DET
iiclr-17826	229	47	culture	culture	NOUN
iiclr-17826	229	48	of	of	ADP
iiclr-17826	229	49	"	"	PUNCT
iiclr-17826	229	50	what	what	PRON
iiclr-17826	229	51	can	can	AUX
iiclr-17826	229	52	i	i	PRON
iiclr-17826	229	53	get	get	VERB
iiclr-17826	229	54	away	away	ADV
iiclr-17826	229	55	with	with	ADP
iiclr-17826	229	56	"	"	PUNCT
iiclr-17826	229	57	has	have	AUX
iiclr-17826	229	58	engulfed	engulf	VERB
iiclr-17826	229	59	the	the	DET
iiclr-17826	229	60	desired	desire	VERB
iiclr-17826	229	61	culture	culture	NOUN
iiclr-17826	229	62	of	of	ADP
iiclr-17826	229	63	"	"	PUNCT
iiclr-17826	229	64	what	what	PRON
iiclr-17826	229	65	is	be	AUX
iiclr-17826	229	66	good	good	ADJ
iiclr-17826	229	67	for	for	ADP
iiclr-17826	229	68	investors	investor	NOUN
iiclr-17826	229	69	.	.	PUNCT
iiclr-17826	230	1	85	85	NUM
iiclr-17826	230	2	this	this	PRON
iiclr-17826	230	3	is	be	AUX
iiclr-17826	230	4	especially	especially	ADV
iiclr-17826	230	5	true	true	ADJ
iiclr-17826	230	6	for	for	ADP
iiclr-17826	230	7	corporate	corporate	ADJ
iiclr-17826	230	8	lawyers.8	lawyers.8	NOUN
iiclr-17826	230	9	"	"	PUNCT
iiclr-17826	230	10	to	to	PART
iiclr-17826	230	11	restore	restore	VERB
iiclr-17826	230	12	public	public	ADJ
iiclr-17826	230	13	confidence	confidence	NOUN
iiclr-17826	230	14	,	,	PUNCT
iiclr-17826	230	15	it	it	PRON
iiclr-17826	230	16	is	be	AUX
iiclr-17826	230	17	important	important	ADJ
iiclr-17826	230	18	for	for	SCONJ
iiclr-17826	230	19	corporate	corporate	ADJ
iiclr-17826	230	20	lawyers	lawyer	NOUN
iiclr-17826	230	21	to	to	PART
iiclr-17826	230	22	keep	keep	VERB
iiclr-17826	230	23	their	their	PRON
iiclr-17826	230	24	eyes	eye	NOUN
iiclr-17826	230	25	firmly	firmly	ADV
iiclr-17826	230	26	fixed	fix	VERB
iiclr-17826	230	27	on	on	ADP
iiclr-17826	230	28	their	their	PRON
iiclr-17826	230	29	public	public	ADJ
iiclr-17826	230	30	responsibilities	responsibility	NOUN
iiclr-17826	230	31	and	and	CCONJ
iiclr-17826	230	32	to	to	PART
iiclr-17826	230	33	first	first	ADV
iiclr-17826	230	34	make	make	VERB
iiclr-17826	230	35	certain	certain	ADJ
iiclr-17826	230	36	that	that	SCONJ
iiclr-17826	230	37	those	those	DET
iiclr-17826	230	38	responsibilities	responsibility	NOUN
iiclr-17826	230	39	are	be	AUX
iiclr-17826	230	40	satisfied	satisfied	ADJ
iiclr-17826	230	41	.	.	PUNCT
iiclr-17826	231	1	87	87	NUM
iiclr-17826	231	2	that	that	PRON
iiclr-17826	231	3	means	mean	VERB
iiclr-17826	231	4	putting	put	VERB
iiclr-17826	231	5	the	the	DET
iiclr-17826	231	6	interests	interest	NOUN
iiclr-17826	231	7	of	of	ADP
iiclr-17826	231	8	the	the	DET
iiclr-17826	231	9	corporation	corporation	NOUN
iiclr-17826	231	10	and	and	CCONJ
iiclr-17826	231	11	its	its	PRON
iiclr-17826	231	12	shareholders	shareholder	NOUN
iiclr-17826	231	13	above	above	ADP
iiclr-17826	231	14	all	all	DET
iiclr-17826	231	15	others	other	NOUN
iiclr-17826	231	16	,	,	PUNCT
iiclr-17826	231	17	including	include	VERB
iiclr-17826	231	18	their	their	PRON
iiclr-17826	231	19	own.88	own.88	NOUN
iiclr-17826	231	20	the	the	DET
iiclr-17826	231	21	concept	concept	NOUN
iiclr-17826	231	22	of	of	ADP
iiclr-17826	231	23	attorneys	attorney	NOUN
iiclr-17826	231	24	guarding	guard	VERB
iiclr-17826	231	25	,	,	PUNCT
iiclr-17826	231	26	defending	defend	VERB
iiclr-17826	231	27	,	,	PUNCT
iiclr-17826	231	28	and	and	CCONJ
iiclr-17826	231	29	promoting	promote	VERB
iiclr-17826	231	30	the	the	DET
iiclr-17826	231	31	interests	interest	NOUN
iiclr-17826	231	32	of	of	ADP
iiclr-17826	231	33	their	their	PRON
iiclr-17826	231	34	80	80	NUM
iiclr-17826	231	35	.	.	PUNCT
iiclr-17826	232	1	see	see	VERB
iiclr-17826	232	2	cunningham	cunningham	PROPN
iiclr-17826	232	3	,	,	PUNCT
iiclr-17826	232	4	supra	supra	PROPN
iiclr-17826	232	5	note	note	NOUN
iiclr-17826	232	6	4	4	NUM
iiclr-17826	232	7	,	,	PUNCT
iiclr-17826	232	8	at	at	ADP
iiclr-17826	232	9	940	940	NUM
iiclr-17826	232	10	.	.	PUNCT
iiclr-17826	233	1	81	81	NUM
iiclr-17826	233	2	.	.	PUNCT
iiclr-17826	234	1	dunham	dunham	PROPN
iiclr-17826	234	2	,	,	PUNCT
iiclr-17826	234	3	supra	supra	PROPN
iiclr-17826	234	4	note	note	PROPN
iiclr-17826	234	5	72	72	NUM
iiclr-17826	234	6	.	.	PUNCT
iiclr-17826	235	1	see	see	AUX
iiclr-17826	235	2	also	also	ADV
iiclr-17826	235	3	harvey	harvey	PROPN
iiclr-17826	235	4	j.	j.	PROPN
iiclr-17826	235	5	goldschmid	goldschmid	PROPN
iiclr-17826	235	6	,	,	PUNCT
iiclr-17826	235	7	commissioner	commissioner	NOUN
iiclr-17826	235	8	,	,	PUNCT
iiclr-17826	235	9	u.s	u.s	PROPN
iiclr-17826	235	10	.	.	PROPN
iiclr-17826	235	11	securities	securities	PROPN
iiclr-17826	235	12	and	and	CCONJ
iiclr-17826	235	13	exchange	exchange	PROPN
iiclr-17826	235	14	commission	commission	PROPN
iiclr-17826	235	15	,	,	PUNCT
iiclr-17826	235	16	post	post	PROPN
iiclr-17826	235	17	-	-	PROPN
iiclr-17826	235	18	enron	enron	PROPN
iiclr-17826	235	19	america	america	PROPN
iiclr-17826	235	20	:	:	PUNCT
iiclr-17826	235	21	an	an	DET
iiclr-17826	235	22	sec	sec	PROPN
iiclr-17826	235	23	perspective	perspective	NOUN
iiclr-17826	235	24	,	,	PUNCT
iiclr-17826	235	25	speech	speech	NOUN
iiclr-17826	235	26	at	at	ADP
iiclr-17826	235	27	third	third	ADJ
iiclr-17826	235	28	annual	annual	ADJ
iiclr-17826	235	29	a.a	a.a	PROPN
iiclr-17826	235	30	.	.	PROPN
iiclr-17826	235	31	sommer	sommer	PROPN
iiclr-17826	235	32	,	,	PUNCT
iiclr-17826	235	33	jr	jr	PROPN
iiclr-17826	235	34	.	.	PUNCT
iiclr-17826	235	35	corporate	corporate	ADJ
iiclr-17826	235	36	securities	securities	PROPN
iiclr-17826	235	37	&	&	CCONJ
iiclr-17826	235	38	financial	financial	ADJ
iiclr-17826	235	39	law	law	NOUN
iiclr-17826	235	40	lecture	lecture	NOUN
iiclr-17826	235	41	(	(	PUNCT
iiclr-17826	235	42	dec	dec	PROPN
iiclr-17826	235	43	.	.	PROPN
iiclr-17826	235	44	2	2	NUM
iiclr-17826	235	45	,	,	PUNCT
iiclr-17826	235	46	2002	2002	NUM
iiclr-17826	235	47	)	)	PUNCT
iiclr-17826	235	48	,	,	PUNCT
iiclr-17826	235	49	available	available	ADJ
iiclr-17826	235	50	at	at	ADP
iiclr-17826	235	51	http://www.sec.gov/news/speech/spchl20202hjg.htm	http://www.sec.gov/news/speech/spchl20202hjg.htm	PROPN
iiclr-17826	235	52	(	(	PUNCT
iiclr-17826	235	53	last	last	ADJ
iiclr-17826	235	54	visited	visit	VERB
iiclr-17826	235	55	feb	feb	PROPN
iiclr-17826	235	56	.	.	PROPN
iiclr-17826	235	57	7	7	NUM
iiclr-17826	235	58	,	,	PUNCT
iiclr-17826	235	59	2004	2004	NUM
iiclr-17826	235	60	)	)	PUNCT
iiclr-17826	235	61	(	(	PUNCT
iiclr-17826	235	62	noting	note	VERB
iiclr-17826	235	63	that	that	SCONJ
iiclr-17826	235	64	what	what	PRON
iiclr-17826	235	65	went	go	VERB
iiclr-17826	235	66	wrong	wrong	ADJ
iiclr-17826	235	67	during	during	ADP
iiclr-17826	235	68	the	the	DET
iiclr-17826	235	69	1990s	1990	NOUN
iiclr-17826	235	70	and	and	CCONJ
iiclr-17826	235	71	early	early	ADJ
iiclr-17826	235	72	2000s	2000s	NUM
iiclr-17826	235	73	was	be	AUX
iiclr-17826	235	74	the	the	DET
iiclr-17826	235	75	"	"	PUNCT
iiclr-17826	235	76	systematic	systematic	ADJ
iiclr-17826	235	77	failure	failure	NOUN
iiclr-17826	235	78	"	"	PUNCT
iiclr-17826	235	79	of	of	ADP
iiclr-17826	235	80	the	the	DET
iiclr-17826	235	81	entire	entire	ADJ
iiclr-17826	235	82	corporate	corporate	ADJ
iiclr-17826	235	83	governance	governance	NOUN
iiclr-17826	235	84	checks	check	NOUN
iiclr-17826	235	85	and	and	CCONJ
iiclr-17826	235	86	balances	balance	NOUN
iiclr-17826	235	87	system	system	NOUN
iiclr-17826	235	88	)	)	PUNCT
iiclr-17826	236	1	[	[	X
iiclr-17826	236	2	hereinafter	hereinafter	NOUN
iiclr-17826	236	3	goldschmid	goldschmid	ADJ
iiclr-17826	236	4	speech	speech	NOUN
iiclr-17826	236	5	]	]	PUNCT
iiclr-17826	236	6	.	.	PUNCT
iiclr-17826	237	1	82	82	NUM
iiclr-17826	237	2	.	.	PUNCT
iiclr-17826	238	1	dunham	dunham	PROPN
iiclr-17826	238	2	,	,	PUNCT
iiclr-17826	238	3	supra	supra	PROPN
iiclr-17826	238	4	note	note	PROPN
iiclr-17826	238	5	72	72	NUM
iiclr-17826	238	6	.	.	PUNCT
iiclr-17826	239	1	see	see	AUX
iiclr-17826	239	2	also	also	ADV
iiclr-17826	239	3	rebuilding	rebuild	VERB
iiclr-17826	239	4	trust	trust	NOUN
iiclr-17826	239	5	,	,	PUNCT
iiclr-17826	239	6	supra	supra	PROPN
iiclr-17826	239	7	note	note	NOUN
iiclr-17826	239	8	9	9	NUM
iiclr-17826	239	9	.	.	NOUN
iiclr-17826	239	10	83	83	NUM
iiclr-17826	239	11	.	.	PUNCT
iiclr-17826	240	1	see	see	VERB
iiclr-17826	240	2	dunham	dunham	PROPN
iiclr-17826	240	3	,	,	PUNCT
iiclr-17826	240	4	supra	supra	PROPN
iiclr-17826	240	5	note	note	PROPN
iiclr-17826	240	6	72	72	NUM
iiclr-17826	240	7	.	.	PUNCT
iiclr-17826	241	1	see	see	AUX
iiclr-17826	241	2	also	also	ADV
iiclr-17826	241	3	rebuilding	rebuild	VERB
iiclr-17826	241	4	trust	trust	NOUN
iiclr-17826	241	5	,	,	PUNCT
iiclr-17826	241	6	supra	supra	PROPN
iiclr-17826	241	7	note	note	NOUN
iiclr-17826	241	8	9	9	NUM
iiclr-17826	241	9	(	(	PUNCT
iiclr-17826	241	10	stating	state	VERB
iiclr-17826	241	11	that	that	SCONJ
iiclr-17826	241	12	alan	alan	PROPN
iiclr-17826	241	13	greenspan	greenspan	PROPN
iiclr-17826	241	14	,	,	PUNCT
iiclr-17826	241	15	chairman	chairman	NOUN
iiclr-17826	241	16	of	of	ADP
iiclr-17826	241	17	the	the	DET
iiclr-17826	241	18	u.s	u.s	PROPN
iiclr-17826	241	19	.	.	PROPN
iiclr-17826	241	20	federal	federal	PROPN
iiclr-17826	241	21	reserve	reserve	PROPN
iiclr-17826	241	22	,	,	PUNCT
iiclr-17826	241	23	blamed	blame	VERB
iiclr-17826	241	24	lawyers	lawyer	NOUN
iiclr-17826	241	25	,	,	PUNCT
iiclr-17826	241	26	among	among	ADP
iiclr-17826	241	27	others	other	NOUN
iiclr-17826	241	28	for	for	ADP
iiclr-17826	241	29	failing	fail	VERB
iiclr-17826	241	30	to	to	PART
iiclr-17826	241	31	check	check	VERB
iiclr-17826	241	32	the	the	DET
iiclr-17826	241	33	"	"	PUNCT
iiclr-17826	241	34	infectious	infectious	ADJ
iiclr-17826	241	35	greed	greed	NOUN
iiclr-17826	241	36	"	"	PUNCT
iiclr-17826	241	37	of	of	ADP
iiclr-17826	241	38	the	the	DET
iiclr-17826	241	39	1990	1990	NUM
iiclr-17826	241	40	's	's	PART
iiclr-17826	241	41	that	that	PRON
iiclr-17826	241	42	led	lead	VERB
iiclr-17826	241	43	to	to	ADP
iiclr-17826	241	44	the	the	DET
iiclr-17826	241	45	recent	recent	ADJ
iiclr-17826	241	46	collapse	collapse	NOUN
iiclr-17826	241	47	of	of	ADP
iiclr-17826	241	48	share	share	NOUN
iiclr-17826	241	49	values	value	NOUN
iiclr-17826	241	50	)	)	PUNCT
iiclr-17826	241	51	.	.	PUNCT
iiclr-17826	242	1	see	see	VERB
iiclr-17826	242	2	also	also	ADV
iiclr-17826	242	3	goldschmid	goldschmid	ADJ
iiclr-17826	242	4	speech	speech	NOUN
iiclr-17826	242	5	,	,	PUNCT
iiclr-17826	242	6	supra	supra	PROPN
iiclr-17826	242	7	note	note	NOUN
iiclr-17826	242	8	81	81	NUM
iiclr-17826	242	9	.	.	PUNCT
iiclr-17826	243	1	as	as	SCONJ
iiclr-17826	243	2	judge	judge	NOUN
iiclr-17826	243	3	sporkin	sporkin	NOUN
iiclr-17826	243	4	in	in	ADP
iiclr-17826	243	5	lincoln	lincoln	PROPN
iiclr-17826	243	6	savings	saving	NOUN
iiclr-17826	243	7	put	put	VERB
iiclr-17826	243	8	it	it	PRON
iiclr-17826	243	9	,	,	PUNCT
iiclr-17826	243	10	"	"	PUNCT
iiclr-17826	243	11	[	[	X
iiclr-17826	243	12	d]uring	d]ure	VERB
iiclr-17826	243	13	the	the	DET
iiclr-17826	243	14	most	most	ADV
iiclr-17826	243	15	dramatic	dramatic	ADJ
iiclr-17826	243	16	financial	financial	ADJ
iiclr-17826	243	17	scandals	scandal	NOUN
iiclr-17826	243	18	that	that	PRON
iiclr-17826	243	19	have	have	AUX
iiclr-17826	243	20	occurred	occur	VERB
iiclr-17826	243	21	during	during	ADP
iiclr-17826	243	22	my	my	PRON
iiclr-17826	243	23	professional	professional	ADJ
iiclr-17826	243	24	life	life	NOUN
iiclr-17826	243	25	,	,	PUNCT
iiclr-17826	243	26	where	where	SCONJ
iiclr-17826	243	27	were	be	AUX
iiclr-17826	243	28	the	the	DET
iiclr-17826	243	29	lawyers	lawyer	NOUN
iiclr-17826	243	30	?	?	PUNCT
iiclr-17826	243	31	"	"	PUNCT
iiclr-17826	244	1	i	i	PRON
iiclr-17826	244	2	d.	d.	PROPN
iiclr-17826	244	3	(	(	PUNCT
iiclr-17826	244	4	quoting	quote	VERB
iiclr-17826	244	5	lincoln	lincoln	PROPN
iiclr-17826	244	6	sav	sav	PROPN
iiclr-17826	244	7	.	.	PUNCT
iiclr-17826	245	1	ass'n	ass'n	PROPN
iiclr-17826	245	2	v.	v.	PROPN
iiclr-17826	245	3	wall	wall	PROPN
iiclr-17826	245	4	,	,	PUNCT
iiclr-17826	245	5	743	743	NUM
iiclr-17826	245	6	f.	f.	PROPN
iiclr-17826	245	7	supp	supp	PROPN
iiclr-17826	245	8	.	.	PUNCT
iiclr-17826	246	1	901	901	NUM
iiclr-17826	246	2	(	(	PUNCT
iiclr-17826	246	3	d.d.c	d.d.c	PROPN
iiclr-17826	246	4	.	.	PROPN
iiclr-17826	246	5	1990	1990	NUM
iiclr-17826	246	6	)	)	PUNCT
iiclr-17826	246	7	)	)	PUNCT
iiclr-17826	246	8	.	.	PUNCT
iiclr-17826	247	1	84	84	NUM
iiclr-17826	247	2	.	.	PUNCT
iiclr-17826	248	1	pitt	pitt	PROPN
iiclr-17826	248	2	speech	speech	NOUN
iiclr-17826	248	3	before	before	ADP
iiclr-17826	248	4	the	the	DET
iiclr-17826	248	5	aba	aba	PROPN
iiclr-17826	248	6	,	,	PUNCT
iiclr-17826	248	7	supra	supra	PROPN
iiclr-17826	248	8	note	note	NOUN
iiclr-17826	248	9	78	78	NUM
iiclr-17826	248	10	.	.	PUNCT
iiclr-17826	248	11	85	85	NUM
iiclr-17826	248	12	.	.	PUNCT
iiclr-17826	249	1	dunham	dunham	PROPN
iiclr-17826	249	2	,	,	PUNCT
iiclr-17826	249	3	supra	supra	PROPN
iiclr-17826	249	4	note	note	PROPN
iiclr-17826	249	5	72	72	NUM
iiclr-17826	249	6	.	.	PUNCT
iiclr-17826	249	7	86	86	NUM
iiclr-17826	249	8	.	.	PUNCT
iiclr-17826	250	1	see	see	VERB
iiclr-17826	250	2	i	i	PRON
iiclr-17826	250	3	d.	d.	PROPN
iiclr-17826	250	4	(	(	PUNCT
iiclr-17826	250	5	noting	note	VERB
iiclr-17826	250	6	that	that	SCONJ
iiclr-17826	250	7	in	in	ADP
iiclr-17826	250	8	public	public	ADJ
iiclr-17826	250	9	companies	company	NOUN
iiclr-17826	250	10	,	,	PUNCT
iiclr-17826	250	11	the	the	DET
iiclr-17826	250	12	most	most	ADV
iiclr-17826	250	13	important	important	ADJ
iiclr-17826	250	14	"	"	PUNCT
iiclr-17826	250	15	gatekeepers	gatekeeper	NOUN
iiclr-17826	250	16	"	"	PUNCT
iiclr-17826	250	17	are	be	AUX
iiclr-17826	250	18	the	the	DET
iiclr-17826	250	19	accountants	accountant	NOUN
iiclr-17826	250	20	and	and	CCONJ
iiclr-17826	250	21	attorneys	attorney	NOUN
iiclr-17826	250	22	)	)	PUNCT
iiclr-17826	250	23	;	;	PUNCT
iiclr-17826	250	24	see	see	VERB
iiclr-17826	250	25	also	also	ADV
iiclr-17826	250	26	patti	patti	PROPN
iiclr-17826	250	27	waldmeir	waldmeir	PROPN
iiclr-17826	250	28	,	,	PUNCT
iiclr-17826	250	29	lawyers	lawyer	NOUN
iiclr-17826	250	30	on	on	ADP
iiclr-17826	250	31	sentry	sentry	NOUN
iiclr-17826	250	32	duty	duty	NOUN
iiclr-17826	250	33	:	:	PUNCT
iiclr-17826	250	34	corporate	corporate	ADJ
iiclr-17826	250	35	governance	governance	NOUN
iiclr-17826	250	36	:	:	PUNCT
iiclr-17826	250	37	sec	sec	PROPN
iiclr-17826	250	38	proposals	proposal	NOUN
iiclr-17826	250	39	to	to	PART
iiclr-17826	250	40	turn	turn	VERB
iiclr-17826	250	41	the	the	DET
iiclr-17826	250	42	us	us	PROPN
iiclr-17826	250	43	legal	legal	ADJ
iiclr-17826	250	44	profession	profession	NOUN
iiclr-17826	250	45	into	into	ADP
iiclr-17826	250	46	guardians	guardian	NOUN
iiclr-17826	250	47	of	of	ADP
iiclr-17826	250	48	the	the	DET
iiclr-17826	250	49	market	market	NOUN
iiclr-17826	250	50	are	be	AUX
iiclr-17826	250	51	causing	cause	VERB
iiclr-17826	250	52	controversy	controversy	NOUN
iiclr-17826	250	53	,	,	PUNCT
iiclr-17826	250	54	financialtimes	financialtime	NOUN
iiclr-17826	250	55	(	(	PUNCT
iiclr-17826	250	56	london	london	PROPN
iiclr-17826	250	57	)	)	PUNCT
iiclr-17826	250	58	,	,	PUNCT
iiclr-17826	250	59	nov	nov	PROPN
iiclr-17826	250	60	.	.	PROPN
iiclr-17826	250	61	6	6	NUM
iiclr-17826	250	62	,	,	PUNCT
iiclr-17826	250	63	2002	2002	NUM
iiclr-17826	250	64	,	,	PUNCT
iiclr-17826	250	65	inside	inside	ADP
iiclr-17826	250	66	track	track	NOUN
iiclr-17826	250	67	,	,	PUNCT
iiclr-17826	250	68	at	at	ADP
iiclr-17826	250	69	15	15	NUM
iiclr-17826	250	70	[	[	SYM
iiclr-17826	250	71	hereinafter	hereinafter	NOUN
iiclr-17826	250	72	waldmeir	waldmeir	NOUN
iiclr-17826	250	73	,	,	PUNCT
iiclr-17826	250	74	lawyers	lawyer	NOUN
iiclr-17826	250	75	on	on	ADP
iiclr-17826	250	76	duty	duty	NOUN
iiclr-17826	250	77	]	]	PUNCT
iiclr-17826	250	78	(	(	PUNCT
iiclr-17826	250	79	discussing	discuss	VERB
iiclr-17826	250	80	comments	comment	NOUN
iiclr-17826	250	81	by	by	ADP
iiclr-17826	250	82	harvey	harvey	PROPN
iiclr-17826	250	83	pitt	pitt	PROPN
iiclr-17826	250	84	,	,	PUNCT
iiclr-17826	250	85	former	former	ADJ
iiclr-17826	250	86	sec	sec	PROPN
iiclr-17826	250	87	chairman	chairman	NOUN
iiclr-17826	250	88	,	,	PUNCT
iiclr-17826	250	89	that	that	SCONJ
iiclr-17826	250	90	the	the	DET
iiclr-17826	250	91	recent	recent	ADJ
iiclr-17826	250	92	corporate	corporate	ADJ
iiclr-17826	250	93	governance	governance	NOUN
iiclr-17826	250	94	scandals	scandal	NOUN
iiclr-17826	250	95	have	have	AUX
iiclr-17826	250	96	done	do	VERB
iiclr-17826	250	97	nothing	nothing	PRON
iiclr-17826	250	98	to	to	PART
iiclr-17826	250	99	improve	improve	VERB
iiclr-17826	250	100	the	the	DET
iiclr-17826	250	101	lawyers	lawyer	NOUN
iiclr-17826	250	102	'	'	PART
iiclr-17826	250	103	image	image	NOUN
iiclr-17826	250	104	of	of	ADP
iiclr-17826	250	105	"	"	PUNCT
iiclr-17826	250	106	greed	greed	NOUN
iiclr-17826	250	107	and	and	CCONJ
iiclr-17826	250	108	duplicity	duplicity	NOUN
iiclr-17826	250	109	"	"	PUNCT
iiclr-17826	250	110	)	)	PUNCT
iiclr-17826	250	111	.	.	PUNCT
iiclr-17826	251	1	87	87	NUM
iiclr-17826	251	2	.	.	PUNCT
iiclr-17826	252	1	pitt	pitt	PROPN
iiclr-17826	252	2	speech	speech	NOUN
iiclr-17826	252	3	before	before	ADP
iiclr-17826	252	4	the	the	DET
iiclr-17826	252	5	aba	aba	PROPN
iiclr-17826	252	6	,	,	PUNCT
iiclr-17826	252	7	supra	supra	PROPN
iiclr-17826	252	8	note	note	NOUN
iiclr-17826	252	9	78	78	NUM
iiclr-17826	252	10	.	.	PUNCT
iiclr-17826	252	11	88	88	NUM
iiclr-17826	252	12	.	.	PUNCT
iiclr-17826	253	1	i	i	PRON
iiclr-17826	253	2	d.	d.	PROPN
iiclr-17826	254	1	[	[	X
iiclr-17826	254	2	vol	vol	NOUN
iiclr-17826	254	3	.	.	PUNCT
iiclr-17826	255	1	14:3	14:3	NUM
iiclr-17826	255	2	challenges	challenge	NOUN
iiclr-17826	255	3	for	for	ADP
iiclr-17826	255	4	foreign	foreign	ADJ
iiclr-17826	255	5	attorneys	attorney	NOUN
iiclr-17826	255	6	clients	client	NOUN
iiclr-17826	255	7	is	be	AUX
iiclr-17826	255	8	not	not	PART
iiclr-17826	255	9	new.89	new.89	ADJ
iiclr-17826	255	10	indeed	indeed	ADV
iiclr-17826	255	11	,	,	PUNCT
iiclr-17826	255	12	the	the	DET
iiclr-17826	255	13	aba	aba	PROPN
iiclr-17826	255	14	's	's	PART
iiclr-17826	255	15	model	model	NOUN
iiclr-17826	255	16	rules	rule	NOUN
iiclr-17826	255	17	of	of	ADP
iiclr-17826	255	18	professional	professional	ADJ
iiclr-17826	255	19	conduct	conduct	NOUN
iiclr-17826	255	20	state	state	NOUN
iiclr-17826	255	21	as	as	ADP
iiclr-17826	255	22	much.9	much.9	PROPN
iiclr-17826	255	23	"	"	PUNCT
iiclr-17826	255	24	this	this	DET
iiclr-17826	255	25	model	model	NOUN
iiclr-17826	255	26	,	,	PUNCT
iiclr-17826	255	27	however	however	ADV
iiclr-17826	255	28	,	,	PUNCT
iiclr-17826	255	29	is	be	AUX
iiclr-17826	255	30	premised	premise	VERB
iiclr-17826	255	31	on	on	ADP
iiclr-17826	255	32	the	the	DET
iiclr-17826	255	33	idea	idea	NOUN
iiclr-17826	255	34	that	that	SCONJ
iiclr-17826	255	35	clients	client	NOUN
iiclr-17826	255	36	must	must	AUX
iiclr-17826	255	37	feel	feel	VERB
iiclr-17826	255	38	comfortable	comfortable	ADJ
iiclr-17826	255	39	in	in	ADP
iiclr-17826	255	40	confiding	confide	VERB
iiclr-17826	255	41	in	in	ADP
iiclr-17826	255	42	their	their	PRON
iiclr-17826	255	43	attorey.91	attorey.91	NOUN
iiclr-17826	255	44	the	the	DET
iiclr-17826	255	45	sticking	stick	VERB
iiclr-17826	255	46	point	point	NOUN
iiclr-17826	255	47	is	be	AUX
iiclr-17826	255	48	that	that	SCONJ
iiclr-17826	255	49	many	many	ADJ
iiclr-17826	255	50	feel	feel	VERB
iiclr-17826	255	51	that	that	SCONJ
iiclr-17826	255	52	governmental	governmental	ADJ
iiclr-17826	255	53	controls	control	NOUN
iiclr-17826	255	54	on	on	ADP
iiclr-17826	255	55	how	how	SCONJ
iiclr-17826	255	56	lawyers	lawyer	NOUN
iiclr-17826	255	57	fulfill	fulfill	VERB
iiclr-17826	255	58	their	their	PRON
iiclr-17826	255	59	responsibilities	responsibility	NOUN
iiclr-17826	255	60	can	can	AUX
iiclr-17826	255	61	negatively	negatively	ADV
iiclr-17826	255	62	impact	impact	VERB
iiclr-17826	255	63	the	the	DET
iiclr-17826	255	64	willingness	willingness	NOUN
iiclr-17826	255	65	of	of	ADP
iiclr-17826	255	66	clients	client	NOUN
iiclr-17826	255	67	to	to	PART
iiclr-17826	255	68	confide	confide	VERB
iiclr-17826	255	69	in	in	ADP
iiclr-17826	255	70	their	their	PRON
iiclr-17826	255	71	lawyers	lawyer	NOUN
iiclr-17826	255	72	,	,	PUNCT
iiclr-17826	255	73	and	and	CCONJ
iiclr-17826	255	74	thus	thus	ADV
iiclr-17826	255	75	,	,	PUNCT
iiclr-17826	255	76	curtail	curtail	VERB
iiclr-17826	255	77	the	the	DET
iiclr-17826	255	78	lawyer	lawyer	NOUN
iiclr-17826	255	79	's	's	PART
iiclr-17826	255	80	ability	ability	NOUN
iiclr-17826	255	81	to	to	PART
iiclr-17826	255	82	maximize	maximize	VERB
iiclr-17826	255	83	the	the	DET
iiclr-17826	255	84	benefits	benefit	NOUN
iiclr-17826	255	85	of	of	ADP
iiclr-17826	255	86	the	the	DET
iiclr-17826	255	87	lawyer	lawyer	NOUN
iiclr-17826	255	88	-	-	PUNCT
iiclr-17826	255	89	client	client	NOUN
iiclr-17826	255	90	relationship	relationship	NOUN
iiclr-17826	255	91	.	.	PUNCT
iiclr-17826	256	1	92	92	NUM
iiclr-17826	256	2	the	the	DET
iiclr-17826	256	3	problem	problem	NOUN
iiclr-17826	256	4	with	with	ADP
iiclr-17826	256	5	this	this	DET
iiclr-17826	256	6	notion	notion	NOUN
iiclr-17826	256	7	,	,	PUNCT
iiclr-17826	256	8	however	however	ADV
iiclr-17826	256	9	,	,	PUNCT
iiclr-17826	256	10	is	be	AUX
iiclr-17826	256	11	that	that	SCONJ
iiclr-17826	256	12	it	it	PRON
iiclr-17826	256	13	misses	miss	VERB
iiclr-17826	256	14	the	the	DET
iiclr-17826	256	15	point	point	NOUN
iiclr-17826	256	16	.	.	PUNCT
iiclr-17826	257	1	"	"	PUNCT
iiclr-17826	257	2	lawyers	lawyer	NOUN
iiclr-17826	257	3	for	for	ADP
iiclr-17826	257	4	public	public	ADJ
iiclr-17826	257	5	companies	company	NOUN
iiclr-17826	257	6	represent	represent	VERB
iiclr-17826	257	7	the	the	DET
iiclr-17826	257	8	company	company	NOUN
iiclr-17826	257	9	as	as	ADP
iiclr-17826	257	10	a	a	DET
iiclr-17826	257	11	whole	whole	NOUN
iiclr-17826	257	12	and	and	CCONJ
iiclr-17826	257	13	its	its	PRON
iiclr-17826	257	14	shareholder	shareholder	NOUN
iiclr-17826	257	15	-	-	PUNCT
iiclr-17826	257	16	owners	owner	NOUN
iiclr-17826	257	17	,	,	PUNCT
iiclr-17826	257	18	not	not	PART
iiclr-17826	257	19	the	the	DET
iiclr-17826	257	20	managers	manager	NOUN
iiclr-17826	257	21	who	who	PRON
iiclr-17826	257	22	hire	hire	VERB
iiclr-17826	257	23	and	and	CCONJ
iiclr-17826	257	24	fire	fire	VERB
iiclr-17826	257	25	them	they	PRON
iiclr-17826	257	26	.	.	PUNCT
iiclr-17826	257	27	"	"	PUNCT
iiclr-17826	258	1	93	93	NUM
iiclr-17826	258	2	too	too	ADV
iiclr-17826	258	3	often	often	ADV
iiclr-17826	258	4	,	,	PUNCT
iiclr-17826	258	5	corporate	corporate	ADJ
iiclr-17826	258	6	attorneys	attorney	NOUN
iiclr-17826	258	7	in	in	ADP
iiclr-17826	258	8	an	an	DET
iiclr-17826	258	9	effort	effort	NOUN
iiclr-17826	258	10	to	to	PART
iiclr-17826	258	11	please	please	VERB
iiclr-17826	258	12	the	the	DET
iiclr-17826	258	13	executives	executive	NOUN
iiclr-17826	258	14	with	with	ADP
iiclr-17826	258	15	which	which	PRON
iiclr-17826	258	16	they	they	PRON
iiclr-17826	258	17	have	have	VERB
iiclr-17826	258	18	direct	direct	ADJ
iiclr-17826	258	19	interaction	interaction	NOUN
iiclr-17826	258	20	,	,	PUNCT
iiclr-17826	258	21	lose	lose	VERB
iiclr-17826	258	22	sight	sight	NOUN
iiclr-17826	258	23	of	of	ADP
iiclr-17826	258	24	the	the	DET
iiclr-17826	258	25	bigger	big	ADJ
iiclr-17826	258	26	picture.9	picture.9	NOUN
iiclr-17826	258	27	'	'	PUNCT
iiclr-17826	258	28	the	the	DET
iiclr-17826	258	29	net	net	ADJ
iiclr-17826	258	30	result	result	NOUN
iiclr-17826	258	31	is	be	AUX
iiclr-17826	258	32	that	that	SCONJ
iiclr-17826	258	33	the	the	DET
iiclr-17826	258	34	eager	eager	ADJ
iiclr-17826	258	35	attorney	attorney	NOUN
iiclr-17826	258	36	ends	end	VERB
iiclr-17826	258	37	up	up	ADP
iiclr-17826	258	38	as	as	ADP
iiclr-17826	258	39	a	a	DET
iiclr-17826	258	40	necessary	necessary	ADJ
iiclr-17826	258	41	partner	partner	NOUN
iiclr-17826	258	42	to	to	ADP
iiclr-17826	258	43	corporate	corporate	ADJ
iiclr-17826	258	44	misconduct.95	misconduct.95	NOUN
iiclr-17826	258	45	in	in	ADP
iiclr-17826	258	46	fact	fact	NOUN
iiclr-17826	258	47	,	,	PUNCT
iiclr-17826	258	48	to	to	PART
iiclr-17826	258	49	be	be	AUX
iiclr-17826	258	50	able	able	ADJ
iiclr-17826	258	51	to	to	PART
iiclr-17826	258	52	commit	commit	VERB
iiclr-17826	258	53	most	most	ADJ
iiclr-17826	258	54	complex	complex	ADJ
iiclr-17826	258	55	corporate	corporate	ADJ
iiclr-17826	258	56	fraud	fraud	NOUN
iiclr-17826	258	57	,	,	PUNCT
iiclr-17826	258	58	corporations	corporation	NOUN
iiclr-17826	258	59	need	need	VERB
iiclr-17826	258	60	legal	legal	ADJ
iiclr-17826	258	61	help.96	help.96	NOUN
iiclr-17826	259	1	it	it	PRON
iiclr-17826	259	2	is	be	AUX
iiclr-17826	259	3	the	the	DET
iiclr-17826	259	4	attorney	attorney	NOUN
iiclr-17826	259	5	's	's	PART
iiclr-17826	259	6	role	role	NOUN
iiclr-17826	259	7	to	to	PART
iiclr-17826	259	8	make	make	VERB
iiclr-17826	259	9	everything	everything	PRON
iiclr-17826	259	10	look	look	VERB
iiclr-17826	259	11	legitimate	legitimate	ADJ
iiclr-17826	259	12	.	.	PUNCT
iiclr-17826	260	1	97	97	NUM
iiclr-17826	260	2	if	if	SCONJ
iiclr-17826	260	3	it	it	PRON
iiclr-17826	260	4	is	be	AUX
iiclr-17826	260	5	not	not	PART
iiclr-17826	260	6	a	a	DET
iiclr-17826	260	7	blatant	blatant	ADJ
iiclr-17826	260	8	violation	violation	NOUN
iiclr-17826	260	9	of	of	ADP
iiclr-17826	260	10	the	the	DET
iiclr-17826	260	11	law	law	NOUN
iiclr-17826	260	12	,	,	PUNCT
iiclr-17826	260	13	the	the	DET
iiclr-17826	260	14	attorney	attorney	NOUN
iiclr-17826	260	15	will	will	AUX
iiclr-17826	260	16	frequently	frequently	ADV
iiclr-17826	260	17	justify	justify	VERB
iiclr-17826	260	18	his	his	PRON
iiclr-17826	260	19	or	or	CCONJ
iiclr-17826	260	20	her	her	PRON
iiclr-17826	260	21	actions	action	NOUN
iiclr-17826	260	22	,	,	PUNCT
iiclr-17826	260	23	at	at	ADP
iiclr-17826	260	24	least	least	ADJ
iiclr-17826	260	25	in	in	ADP
iiclr-17826	260	26	his	his	PRON
iiclr-17826	260	27	own	own	ADJ
iiclr-17826	260	28	mind	mind	NOUN
iiclr-17826	260	29	,	,	PUNCT
iiclr-17826	260	30	by	by	ADP
iiclr-17826	260	31	trying	try	VERB
iiclr-17826	260	32	to	to	PART
iiclr-17826	260	33	force	force	AUX
iiclr-17826	260	34	-	-	PUNCT
iiclr-17826	260	35	fit	fit	VERB
iiclr-17826	260	36	the	the	DET
iiclr-17826	260	37	conduct	conduct	NOUN
iiclr-17826	260	38	into	into	ADP
iiclr-17826	260	39	a	a	DET
iiclr-17826	260	40	potential	potential	ADJ
iiclr-17826	260	41	gray	gray	ADJ
iiclr-17826	260	42	area	area	NOUN
iiclr-17826	260	43	of	of	ADP
iiclr-17826	260	44	the	the	DET
iiclr-17826	260	45	law	law	NOUN
iiclr-17826	260	46	.	.	PUNCT
iiclr-17826	261	1	98	98	NUM
iiclr-17826	261	2	however	however	ADV
iiclr-17826	261	3	,	,	PUNCT
iiclr-17826	261	4	as	as	SCONJ
iiclr-17826	261	5	former	former	ADJ
iiclr-17826	261	6	sec	sec	PROPN
iiclr-17826	261	7	chairman	chairman	NOUN
iiclr-17826	261	8	harvey	harvey	PROPN
iiclr-17826	261	9	pitt	pitt	PROPN
iiclr-17826	261	10	recently	recently	ADV
iiclr-17826	261	11	noted	note	VERB
iiclr-17826	261	12	in	in	ADP
iiclr-17826	261	13	a	a	DET
iiclr-17826	261	14	speech	speech	NOUN
iiclr-17826	261	15	before	before	ADP
iiclr-17826	261	16	the	the	DET
iiclr-17826	261	17	american	american	PROPN
iiclr-17826	261	18	bar	bar	PROPN
iiclr-17826	261	19	association	association	NOUN
iiclr-17826	261	20	,	,	PUNCT
iiclr-17826	261	21	"	"	PUNCT
iiclr-17826	261	22	[	[	X
iiclr-17826	261	23	h]elping	h]elpe	VERB
iiclr-17826	261	24	[	[	X
iiclr-17826	261	25	the	the	DET
iiclr-17826	261	26	]	]	X
iiclr-17826	261	27	company	company	NOUN
iiclr-17826	261	28	to	to	PART
iiclr-17826	261	29	satisfy	satisfy	VERB
iiclr-17826	261	30	literal	literal	ADJ
iiclr-17826	261	31	legal	legal	ADJ
iiclr-17826	261	32	prescriptions	prescription	NOUN
iiclr-17826	261	33	,	,	PUNCT
iiclr-17826	261	34	even	even	ADV
iiclr-17826	261	35	if	if	SCONJ
iiclr-17826	261	36	doing	do	VERB
iiclr-17826	261	37	so	so	ADV
iiclr-17826	261	38	is	be	AUX
iiclr-17826	261	39	contrary	contrary	ADJ
iiclr-17826	261	40	to	to	ADP
iiclr-17826	261	41	what	what	PRON
iiclr-17826	261	42	those	those	DET
iiclr-17826	261	43	legal	legal	ADJ
iiclr-17826	261	44	prescriptions	prescription	NOUN
iiclr-17826	261	45	were	be	AUX
iiclr-17826	261	46	intended	intend	VERB
iiclr-17826	261	47	to	to	PART
iiclr-17826	261	48	accomplish	accomplish	VERB
iiclr-17826	261	49	,	,	PUNCT
iiclr-17826	261	50	does	do	AUX
iiclr-17826	261	51	n't	not	PART
iiclr-17826	261	52	satisfy	satisfy	VERB
iiclr-17826	261	53	a	a	DET
iiclr-17826	261	54	corporate	corporate	ADJ
iiclr-17826	261	55	lawyer	lawyer	NOUN
iiclr-17826	261	56	's	's	PART
iiclr-17826	261	57	duties	duty	NOUN
iiclr-17826	261	58	.	.	PUNCT
iiclr-17826	261	59	"	"	PUNCT
iiclr-17826	262	1	99	99	NUM
iiclr-17826	262	2	later	later	ADV
iiclr-17826	262	3	he	he	PRON
iiclr-17826	262	4	adds	add	VERB
iiclr-17826	262	5	,	,	PUNCT
iiclr-17826	262	6	"	"	PUNCT
iiclr-17826	262	7	[	[	X
iiclr-17826	262	8	1]awyers	1]awyer	NOUN
iiclr-17826	262	9	can	can	AUX
iiclr-17826	262	10	not	not	PART
iiclr-17826	262	11	escape	escape	VERB
iiclr-17826	262	12	their	their	PRON
iiclr-17826	262	13	role	role	NOUN
iiclr-17826	262	14	in	in	ADP
iiclr-17826	262	15	giving	give	VERB
iiclr-17826	262	16	assistance	assistance	NOUN
iiclr-17826	262	17	to	to	ADP
iiclr-17826	262	18	corporate	corporate	ADJ
iiclr-17826	262	19	wrongdoers	wrongdoer	NOUN
iiclr-17826	262	20	by	by	ADP
iiclr-17826	262	21	hiding	hide	VERB
iiclr-17826	262	22	behind	behind	ADP
iiclr-17826	262	23	their	their	PRON
iiclr-17826	262	24	ability	ability	NOUN
iiclr-17826	262	25	to	to	PART
iiclr-17826	262	26	craft	craft	VERB
iiclr-17826	262	27	a	a	DET
iiclr-17826	262	28	clever	clever	ADJ
iiclr-17826	262	29	phrase	phrase	NOUN
iiclr-17826	262	30	to	to	PART
iiclr-17826	262	31	circumvent	circumvent	VERB
iiclr-17826	262	32	what	what	PRON
iiclr-17826	262	33	they	they	PRON
iiclr-17826	262	34	know	know	VERB
iiclr-17826	262	35	to	to	PART
iiclr-17826	262	36	be	be	AUX
iiclr-17826	262	37	the	the	DET
iiclr-17826	262	38	right	right	ADJ
iiclr-17826	262	39	answer	answer	NOUN
iiclr-17826	262	40	.	.	PUNCT
iiclr-17826	262	41	"	"	PUNCT
iiclr-17826	262	42	'	'	PUNCT
iiclr-17826	262	43	he	he	PRON
iiclr-17826	262	44	concludes	conclude	VERB
iiclr-17826	262	45	that	that	SCONJ
iiclr-17826	262	46	too	too	ADV
iiclr-17826	262	47	often	often	ADV
iiclr-17826	262	48	attorneys	attorney	NOUN
iiclr-17826	262	49	use	use	VERB
iiclr-17826	262	50	their	their	PRON
iiclr-17826	262	51	"	"	PUNCT
iiclr-17826	262	52	high	high	ADJ
iiclr-17826	262	53	mental	mental	ADJ
iiclr-17826	262	54	gifts	gift	NOUN
iiclr-17826	262	55	for	for	ADP
iiclr-17826	262	56	guile	guile	NOUN
iiclr-17826	262	57	,	,	PUNCT
iiclr-17826	262	58	and	and	CCONJ
iiclr-17826	262	59	because	because	SCONJ
iiclr-17826	262	60	of	of	ADP
iiclr-17826	262	61	their	their	PRON
iiclr-17826	262	62	higher	high	ADJ
iiclr-17826	262	63	endowment	endowment	NOUN
iiclr-17826	262	64	their	their	PRON
iiclr-17826	262	65	sin	sin	NOUN
iiclr-17826	262	66	is	be	AUX
iiclr-17826	262	67	reckoned	reckon	VERB
iiclr-17826	262	68	greater	great	ADJ
iiclr-17826	262	69	and	and	CCONJ
iiclr-17826	262	70	their	their	PRON
iiclr-17826	262	71	place	place	NOUN
iiclr-17826	262	72	is	be	AUX
iiclr-17826	262	73	lower	low	ADJ
iiclr-17826	262	74	than	than	ADP
iiclr-17826	262	75	that	that	PRON
iiclr-17826	262	76	of	of	ADP
iiclr-17826	262	77	thieves	thief	NOUN
iiclr-17826	262	78	.	.	PUNCT
iiclr-17826	263	1	"10	"10	PROPN
iiclr-17826	263	2	'	'	PART
iiclr-17826	263	3	89	89	NUM
iiclr-17826	263	4	.	.	PUNCT
iiclr-17826	264	1	i	i	PRON
iiclr-17826	264	2	d.	d.	PROPN
iiclr-17826	264	3	90	90	NUM
iiclr-17826	264	4	.	.	PUNCT
iiclr-17826	265	1	see	see	VERB
iiclr-17826	265	2	model	model	NOUN
iiclr-17826	265	3	rules	rule	NOUN
iiclr-17826	265	4	of	of	ADP
iiclr-17826	265	5	prof'l	prof'l	NUM
iiclr-17826	265	6	conduct	conduct	VERB
iiclr-17826	265	7	r.	r.	PROPN
iiclr-17826	265	8	1.3	1.3	NUM
iiclr-17826	265	9	cmt	cmt	PROPN
iiclr-17826	265	10	.	.	PUNCT
iiclr-17826	266	1	(	(	PUNCT
iiclr-17826	266	2	2002	2002	NUM
iiclr-17826	266	3	)	)	PUNCT
iiclr-17826	266	4	.	.	PUNCT
iiclr-17826	267	1	"	"	PUNCT
iiclr-17826	267	2	a	a	DET
iiclr-17826	267	3	lawyer	lawyer	NOUN
iiclr-17826	267	4	should	should	AUX
iiclr-17826	267	5	act	act	VERB
iiclr-17826	267	6	with	with	ADP
iiclr-17826	267	7	commitment	commitment	NOUN
iiclr-17826	267	8	and	and	CCONJ
iiclr-17826	267	9	dedication	dedication	NOUN
iiclr-17826	267	10	to	to	ADP
iiclr-17826	267	11	the	the	DET
iiclr-17826	267	12	interests	interest	NOUN
iiclr-17826	267	13	of	of	ADP
iiclr-17826	267	14	the	the	DET
iiclr-17826	267	15	client	client	NOUN
iiclr-17826	267	16	and	and	CCONJ
iiclr-17826	267	17	with	with	ADP
iiclr-17826	267	18	zeal	zeal	NOUN
iiclr-17826	267	19	in	in	ADP
iiclr-17826	267	20	advocacy	advocacy	NOUN
iiclr-17826	267	21	upon	upon	SCONJ
iiclr-17826	267	22	the	the	DET
iiclr-17826	267	23	client	client	NOUN
iiclr-17826	267	24	's	's	PART
iiclr-17826	267	25	behalf	behalf	NOUN
iiclr-17826	267	26	.	.	PUNCT
iiclr-17826	267	27	"	"	PUNCT
iiclr-17826	268	1	i	i	PRON
iiclr-17826	268	2	d.	d.	PROPN
iiclr-17826	268	3	91	91	NUM
iiclr-17826	268	4	.	.	PUNCT
iiclr-17826	269	1	pitt	pitt	PROPN
iiclr-17826	269	2	speech	speech	NOUN
iiclr-17826	269	3	before	before	ADP
iiclr-17826	269	4	the	the	DET
iiclr-17826	269	5	aba	aba	PROPN
iiclr-17826	269	6	,	,	PUNCT
iiclr-17826	269	7	supra	supra	PROPN
iiclr-17826	269	8	note	note	NOUN
iiclr-17826	269	9	78	78	NUM
iiclr-17826	269	10	.	.	PUNCT
iiclr-17826	270	1	92	92	NUM
iiclr-17826	270	2	.	.	PUNCT
iiclr-17826	271	1	i	i	PRON
iiclr-17826	271	2	d.	d.	PROPN
iiclr-17826	271	3	93	93	NUM
iiclr-17826	271	4	.	.	PUNCT
iiclr-17826	272	1	i	i	PRON
iiclr-17826	272	2	d.	d.	PROPN
iiclr-17826	272	3	see	see	VERB
iiclr-17826	272	4	also	also	ADV
iiclr-17826	272	5	pamela	pamela	PROPN
iiclr-17826	272	6	palmer	palmer	PROPN
iiclr-17826	272	7	,	,	PUNCT
iiclr-17826	272	8	lawyers	lawyer	NOUN
iiclr-17826	272	9	in	in	ADP
iiclr-17826	272	10	the	the	DET
iiclr-17826	272	11	spotlight	spotlight	NOUN
iiclr-17826	272	12	,	,	PUNCT
iiclr-17826	272	13	legal	legal	ADJ
iiclr-17826	272	14	week	week	NOUN
iiclr-17826	272	15	global	global	ADJ
iiclr-17826	272	16	,	,	PUNCT
iiclr-17826	272	17	sept	sept	PROPN
iiclr-17826	272	18	.	.	PROPN
iiclr-17826	272	19	18	18	NUM
iiclr-17826	272	20	,	,	PUNCT
iiclr-17826	272	21	2002	2002	NUM
iiclr-17826	272	22	.	.	PUNCT
iiclr-17826	273	1	94	94	NUM
iiclr-17826	273	2	.	.	PUNCT
iiclr-17826	274	1	see	see	VERB
iiclr-17826	274	2	pitt	pitt	PROPN
iiclr-17826	274	3	speech	speech	NOUN
iiclr-17826	274	4	before	before	ADP
iiclr-17826	274	5	the	the	DET
iiclr-17826	274	6	aba	aba	PROPN
iiclr-17826	274	7	,	,	PUNCT
iiclr-17826	274	8	supra	supra	PROPN
iiclr-17826	274	9	note	note	NOUN
iiclr-17826	274	10	78	78	NUM
iiclr-17826	274	11	.	.	PUNCT
iiclr-17826	275	1	95	95	NUM
iiclr-17826	275	2	.	.	PUNCT
iiclr-17826	276	1	see	see	VERB
iiclr-17826	276	2	susan	susan	PROPN
iiclr-17826	276	3	p.	p.	PROPN
iiclr-17826	276	4	koniak	koniak	PROPN
iiclr-17826	276	5	,	,	PUNCT
iiclr-17826	276	6	symposium	symposium	NOUN
iiclr-17826	276	7	,	,	PUNCT
iiclr-17826	276	8	regulating	regulate	VERB
iiclr-17826	276	9	the	the	DET
iiclr-17826	276	10	lawyer	lawyer	NOUN
iiclr-17826	276	11	:	:	PUNCT
iiclr-17826	276	12	past	past	ADJ
iiclr-17826	276	13	efforts	effort	NOUN
iiclr-17826	276	14	and	and	CCONJ
iiclr-17826	276	15	future	future	ADJ
iiclr-17826	276	16	possibilities	possibility	NOUN
iiclr-17826	276	17	:	:	PUNCT
iiclr-17826	276	18	when	when	SCONJ
iiclr-17826	276	19	the	the	DET
iiclr-17826	276	20	hurlyburly	hurlyburly	NOUN
iiclr-17826	276	21	's	's	AUX
iiclr-17826	276	22	done	do	VERB
iiclr-17826	276	23	:	:	PUNCT
iiclr-17826	276	24	the	the	DET
iiclr-17826	276	25	bar	bar	NOUN
iiclr-17826	276	26	's	's	PART
iiclr-17826	276	27	struggle	struggle	NOUN
iiclr-17826	276	28	with	with	ADP
iiclr-17826	276	29	the	the	DET
iiclr-17826	276	30	sec	sec	PROPN
iiclr-17826	276	31	,	,	PUNCT
iiclr-17826	276	32	103	103	NUM
iiclr-17826	276	33	colum	colum	NOUN
iiclr-17826	276	34	.	.	PUNCT
iiclr-17826	277	1	l.	l.	PROPN
iiclr-17826	277	2	rev	rev	PROPN
iiclr-17826	277	3	.	.	PROPN
iiclr-17826	277	4	1236	1236	NUM
iiclr-17826	277	5	,	,	PUNCT
iiclr-17826	277	6	1239	1239	NUM
iiclr-17826	277	7	(	(	PUNCT
iiclr-17826	277	8	2003	2003	NUM
iiclr-17826	277	9	)	)	PUNCT
iiclr-17826	277	10	.	.	PUNCT
iiclr-17826	278	1	96	96	NUM
iiclr-17826	278	2	.	.	PUNCT
iiclr-17826	279	1	i	i	PRON
iiclr-17826	279	2	d.	d.	PROPN
iiclr-17826	279	3	97	97	NUM
iiclr-17826	279	4	.	.	PUNCT
iiclr-17826	280	1	i	i	PRON
iiclr-17826	280	2	d.	d.	PROPN
iiclr-17826	280	3	98	98	NUM
iiclr-17826	280	4	.	.	PUNCT
iiclr-17826	281	1	see	see	VERB
iiclr-17826	281	2	pitt	pitt	PROPN
iiclr-17826	281	3	speech	speech	NOUN
iiclr-17826	281	4	before	before	ADP
iiclr-17826	281	5	the	the	DET
iiclr-17826	281	6	aba	aba	PROPN
iiclr-17826	281	7	,	,	PUNCT
iiclr-17826	281	8	supra	supra	PROPN
iiclr-17826	281	9	note	note	NOUN
iiclr-17826	281	10	78	78	NUM
iiclr-17826	281	11	.	.	PUNCT
iiclr-17826	282	1	99	99	NUM
iiclr-17826	282	2	.	.	PUNCT
iiclr-17826	283	1	i	i	PRON
iiclr-17826	283	2	d.	d.	PROPN
iiclr-17826	283	3	100	100	NUM
iiclr-17826	283	4	.	.	PUNCT
iiclr-17826	284	1	i	i	PRON
iiclr-17826	284	2	d.	d.	PROPN
iiclr-17826	284	3	101	101	NUM
iiclr-17826	284	4	.	.	PUNCT
iiclr-17826	285	1	i	i	PRON
iiclr-17826	285	2	d.	d.	PROPN
iiclr-17826	285	3	2004	2004	NUM
iiclr-17826	285	4	]	]	PUNCT
iiclr-17826	286	1	ind	ind	NOUN
iiclr-17826	286	2	.	.	PUNCT
iiclr-17826	287	1	int'l	int'l	PROPN
iiclr-17826	287	2	&	&	CCONJ
iiclr-17826	287	3	comp	comp	PROPN
iiclr-17826	287	4	.	.	PUNCT
iiclr-17826	288	1	l.	l.	PROPN
iiclr-17826	288	2	rev	rev	PROPN
iiclr-17826	288	3	.	.	PROPN
iiclr-17826	288	4	1	1	NUM
iiclr-17826	288	5	.	.	PUNCT
iiclr-17826	289	1	the	the	DET
iiclr-17826	289	2	attorneys	attorney	NOUN
iiclr-17826	289	3	'	'	PART
iiclr-17826	289	4	role	role	NOUN
iiclr-17826	289	5	in	in	ADP
iiclr-17826	289	6	the	the	DET
iiclr-17826	289	7	enron	enron	PROPN
iiclr-17826	289	8	scandal	scandal	NOUN
iiclr-17826	289	9	an	an	DET
iiclr-17826	289	10	appropriate	appropriate	ADJ
iiclr-17826	289	11	example	example	NOUN
iiclr-17826	289	12	of	of	ADP
iiclr-17826	289	13	an	an	DET
iiclr-17826	289	14	attorney	attorney	NOUN
iiclr-17826	289	15	's	's	PART
iiclr-17826	289	16	role	role	NOUN
iiclr-17826	289	17	in	in	ADP
iiclr-17826	289	18	corporate	corporate	ADJ
iiclr-17826	289	19	misconduct	misconduct	NOUN
iiclr-17826	289	20	is	be	AUX
iiclr-17826	289	21	the	the	DET
iiclr-17826	289	22	allegations	allegation	NOUN
iiclr-17826	289	23	raised	raise	VERB
iiclr-17826	289	24	against	against	ADP
iiclr-17826	289	25	the	the	DET
iiclr-17826	289	26	lawyers	lawyer	NOUN
iiclr-17826	289	27	in	in	ADP
iiclr-17826	289	28	the	the	DET
iiclr-17826	289	29	enron	enron	PROPN
iiclr-17826	289	30	case	case	NOUN
iiclr-17826	289	31	.	.	PUNCT
iiclr-17826	289	32	'	'	PUNCT
iiclr-17826	290	1	°	°	ADV
iiclr-17826	290	2	2	2	NUM
iiclr-17826	290	3	specifically	specifically	ADV
iiclr-17826	290	4	,	,	PUNCT
iiclr-17826	290	5	the	the	DET
iiclr-17826	290	6	involvement	involvement	NOUN
iiclr-17826	290	7	of	of	ADP
iiclr-17826	290	8	the	the	DET
iiclr-17826	290	9	large	large	ADJ
iiclr-17826	290	10	and	and	CCONJ
iiclr-17826	290	11	prestigious	prestigious	ADJ
iiclr-17826	290	12	law	law	NOUN
iiclr-17826	290	13	firm	firm	NOUN
iiclr-17826	290	14	of	of	ADP
iiclr-17826	290	15	vinson	vinson	PROPN
iiclr-17826	290	16	&	&	CCONJ
iiclr-17826	290	17	elkins	elkins	PROPN
iiclr-17826	290	18	(	(	PUNCT
iiclr-17826	290	19	v&e	v&e	PROPN
iiclr-17826	290	20	)	)	PUNCT
iiclr-17826	290	21	was	be	AUX
iiclr-17826	290	22	a	a	DET
iiclr-17826	290	23	necessary	necessary	ADJ
iiclr-17826	290	24	component	component	NOUN
iiclr-17826	290	25	of	of	ADP
iiclr-17826	290	26	enron	enron	PROPN
iiclr-17826	290	27	's	's	PART
iiclr-17826	290	28	ability	ability	NOUN
iiclr-17826	290	29	to	to	PART
iiclr-17826	290	30	execute	execute	VERB
iiclr-17826	290	31	its	its	PRON
iiclr-17826	290	32	fraudulent	fraudulent	ADJ
iiclr-17826	290	33	behavior	behavior	NOUN
iiclr-17826	290	34	.	.	PUNCT
iiclr-17826	291	1	'0	'0	VERB
iiclr-17826	291	2	3	3	NUM
iiclr-17826	291	3	before	before	ADP
iiclr-17826	291	4	going	go	VERB
iiclr-17826	291	5	into	into	ADP
iiclr-17826	291	6	the	the	DET
iiclr-17826	291	7	details	detail	NOUN
iiclr-17826	291	8	of	of	ADP
iiclr-17826	291	9	v&e	v&e	PROPN
iiclr-17826	291	10	's	's	PART
iiclr-17826	291	11	participation	participation	NOUN
iiclr-17826	291	12	in	in	ADP
iiclr-17826	291	13	the	the	DET
iiclr-17826	291	14	misconduct	misconduct	NOUN
iiclr-17826	291	15	,	,	PUNCT
iiclr-17826	291	16	it	it	PRON
iiclr-17826	291	17	is	be	AUX
iiclr-17826	291	18	important	important	ADJ
iiclr-17826	291	19	to	to	PART
iiclr-17826	291	20	first	first	ADV
iiclr-17826	291	21	lay	lay	VERB
iiclr-17826	291	22	the	the	DET
iiclr-17826	291	23	foundation	foundation	NOUN
iiclr-17826	291	24	of	of	ADP
iiclr-17826	291	25	the	the	DET
iiclr-17826	291	26	relationship	relationship	NOUN
iiclr-17826	291	27	between	between	ADP
iiclr-17826	291	28	the	the	DET
iiclr-17826	291	29	two	two	NUM
iiclr-17826	291	30	entities	entity	NOUN
iiclr-17826	291	31	.	.	PUNCT
iiclr-17826	292	1	enron	enron	PROPN
iiclr-17826	292	2	was	be	AUX
iiclr-17826	292	3	v&e	v&e	PROPN
iiclr-17826	292	4	's	's	PART
iiclr-17826	292	5	largest	large	ADJ
iiclr-17826	292	6	client	client	NOUN
iiclr-17826	292	7	,	,	PUNCT
iiclr-17826	292	8	accounting	account	VERB
iiclr-17826	292	9	for	for	ADP
iiclr-17826	292	10	more	more	ADJ
iiclr-17826	292	11	than	than	ADP
iiclr-17826	292	12	seven	seven	NUM
iiclr-17826	292	13	percent	percent	NOUN
iiclr-17826	292	14	of	of	ADP
iiclr-17826	292	15	the	the	DET
iiclr-17826	292	16	firm	firm	NOUN
iiclr-17826	292	17	's	's	PART
iiclr-17826	292	18	total	total	ADJ
iiclr-17826	292	19	revenues	revenue	NOUN
iiclr-17826	292	20	.	.	PUNCT
iiclr-17826	293	1	4	4	NUM
iiclr-17826	293	2	also	also	ADV
iiclr-17826	293	3	,	,	PUNCT
iiclr-17826	293	4	over	over	ADP
iiclr-17826	293	5	the	the	DET
iiclr-17826	293	6	course	course	NOUN
iiclr-17826	293	7	of	of	ADP
iiclr-17826	293	8	their	their	PRON
iiclr-17826	293	9	relationship	relationship	NOUN
iiclr-17826	293	10	,	,	PUNCT
iiclr-17826	293	11	more	more	ADJ
iiclr-17826	293	12	than	than	ADP
iiclr-17826	293	13	twenty	twenty	NUM
iiclr-17826	293	14	lawyers	lawyer	NOUN
iiclr-17826	293	15	left	leave	VERB
iiclr-17826	293	16	v&e	v&e	PROPN
iiclr-17826	293	17	to	to	PART
iiclr-17826	293	18	join	join	VERB
iiclr-17826	293	19	enron	enron	PROPN
iiclr-17826	293	20	's	's	PART
iiclr-17826	293	21	inhouse	inhouse	PROPN
iiclr-17826	293	22	legal	legal	ADJ
iiclr-17826	293	23	department.0	department.0	PROPN
iiclr-17826	293	24	5	5	NUM
iiclr-17826	293	25	there	there	PRON
iiclr-17826	293	26	is	be	VERB
iiclr-17826	293	27	no	no	DET
iiclr-17826	293	28	doubt	doubt	NOUN
iiclr-17826	293	29	that	that	SCONJ
iiclr-17826	293	30	there	there	PRON
iiclr-17826	293	31	was	be	VERB
iiclr-17826	293	32	a	a	DET
iiclr-17826	293	33	deep	deep	ADJ
iiclr-17826	293	34	longstanding	longstanding	ADJ
iiclr-17826	293	35	relationship	relationship	NOUN
iiclr-17826	293	36	between	between	ADP
iiclr-17826	293	37	the	the	DET
iiclr-17826	293	38	two	two	NUM
iiclr-17826	293	39	entities	entity	NOUN
iiclr-17826	293	40	.	.	PUNCT
iiclr-17826	294	1	106	106	NUM
iiclr-17826	294	2	the	the	DET
iiclr-17826	294	3	complaint	complaint	NOUN
iiclr-17826	294	4	filed	file	VERB
iiclr-17826	294	5	against	against	ADP
iiclr-17826	294	6	v&e	v&e	PROPN
iiclr-17826	294	7	in	in	ADP
iiclr-17826	294	8	2002	2002	NUM
iiclr-17826	294	9	includes	include	VERB
iiclr-17826	294	10	a	a	DET
iiclr-17826	294	11	long	long	ADJ
iiclr-17826	294	12	,	,	PUNCT
iiclr-17826	294	13	elaborate	elaborate	ADJ
iiclr-17826	294	14	history	history	NOUN
iiclr-17826	294	15	of	of	ADP
iiclr-17826	294	16	improprieties	impropriety	NOUN
iiclr-17826	294	17	on	on	ADP
iiclr-17826	294	18	the	the	DET
iiclr-17826	294	19	part	part	NOUN
iiclr-17826	294	20	of	of	ADP
iiclr-17826	294	21	v&e	v&e	PROPN
iiclr-17826	294	22	as	as	ADP
iiclr-17826	294	23	enron	enron	PROPN
iiclr-17826	294	24	's	's	PART
iiclr-17826	294	25	chief	chief	ADJ
iiclr-17826	294	26	outside	outside	ADJ
iiclr-17826	294	27	counsel	counsel	NOUN
iiclr-17826	294	28	.	.	PUNCT
iiclr-17826	295	1	107	107	NUM
iiclr-17826	295	2	however	however	ADV
iiclr-17826	295	3	,	,	PUNCT
iiclr-17826	295	4	for	for	ADP
iiclr-17826	295	5	purposes	purpose	NOUN
iiclr-17826	295	6	of	of	ADP
iiclr-17826	295	7	brevity	brevity	NOUN
iiclr-17826	295	8	,	,	PUNCT
iiclr-17826	295	9	discussion	discussion	NOUN
iiclr-17826	295	10	will	will	AUX
iiclr-17826	295	11	focus	focus	VERB
iiclr-17826	295	12	on	on	ADP
iiclr-17826	295	13	a	a	DET
iiclr-17826	295	14	few	few	ADJ
iiclr-17826	295	15	key	key	ADJ
iiclr-17826	295	16	behaviors	behavior	NOUN
iiclr-17826	295	17	.	.	PUNCT
iiclr-17826	296	1	first	first	ADV
iiclr-17826	296	2	,	,	PUNCT
iiclr-17826	296	3	the	the	DET
iiclr-17826	296	4	complaint	complaint	NOUN
iiclr-17826	296	5	against	against	ADP
iiclr-17826	296	6	v&e	v&e	PROPN
iiclr-17826	296	7	asserts	assert	VERB
iiclr-17826	296	8	that	that	SCONJ
iiclr-17826	296	9	v&e	v&e	PROPN
iiclr-17826	296	10	participated	participate	VERB
iiclr-17826	296	11	in	in	ADP
iiclr-17826	296	12	the	the	DET
iiclr-17826	296	13	negotiations	negotiation	NOUN
iiclr-17826	296	14	and	and	CCONJ
iiclr-17826	296	15	prepared	prepare	VERB
iiclr-17826	296	16	the	the	DET
iiclr-17826	296	17	transaction	transaction	NOUN
iiclr-17826	296	18	documents	document	NOUN
iiclr-17826	296	19	for	for	ADP
iiclr-17826	296	20	the	the	DET
iiclr-17826	296	21	illicit	illicit	ADJ
iiclr-17826	296	22	partnerships	partnership	NOUN
iiclr-17826	296	23	and	and	CCONJ
iiclr-17826	296	24	special	special	ADJ
iiclr-17826	296	25	purpose	purpose	NOUN
iiclr-17826	296	26	entities	entity	NOUN
iiclr-17826	296	27	(	(	PUNCT
iiclr-17826	296	28	spe	spe	NOUN
iiclr-17826	296	29	)	)	PUNCT
iiclr-17826	296	30	that	that	PRON
iiclr-17826	296	31	formed	form	VERB
iiclr-17826	296	32	the	the	DET
iiclr-17826	296	33	basis	basis	NOUN
iiclr-17826	296	34	for	for	ADP
iiclr-17826	296	35	enron	enron	PROPN
iiclr-17826	296	36	's	's	PART
iiclr-17826	296	37	fraudulent	fraudulent	ADJ
iiclr-17826	296	38	behavior	behavior	NOUN
iiclr-17826	296	39	.	.	PUNCT
iiclr-17826	296	40	'	'	PUNCT
iiclr-17826	297	1	8	8	NUM
iiclr-17826	297	2	this	this	PRON
iiclr-17826	297	3	was	be	AUX
iiclr-17826	297	4	done	do	VERB
iiclr-17826	297	5	with	with	ADP
iiclr-17826	297	6	full	full	ADJ
iiclr-17826	297	7	knowledge	knowledge	NOUN
iiclr-17826	297	8	that	that	SCONJ
iiclr-17826	297	9	they	they	PRON
iiclr-17826	297	10	were	be	AUX
iiclr-17826	297	11	"	"	PUNCT
iiclr-17826	297	12	manipulative	manipulative	ADJ
iiclr-17826	297	13	devices	device	NOUN
iiclr-17826	297	14	,	,	PUNCT
iiclr-17826	297	15	not	not	PART
iiclr-17826	297	16	independent	independent	ADJ
iiclr-17826	297	17	third	third	ADJ
iiclr-17826	297	18	parties	party	NOUN
iiclr-17826	297	19	and	and	CCONJ
iiclr-17826	297	20	not	not	PART
iiclr-17826	297	21	valid	valid	ADJ
iiclr-17826	297	22	spes	spe	NOUN
iiclr-17826	297	23	,	,	PUNCT
iiclr-17826	297	24	designed	design	VERB
iiclr-17826	297	25	to	to	PART
iiclr-17826	297	26	move	move	VERB
iiclr-17826	297	27	debt	debt	NOUN
iiclr-17826	297	28	off	off	ADP
iiclr-17826	297	29	of	of	ADP
iiclr-17826	297	30	enron	enron	PROPN
iiclr-17826	297	31	's	's	PART
iiclr-17826	297	32	books	book	NOUN
iiclr-17826	297	33	,	,	PUNCT
iiclr-17826	297	34	inflate	inflate	VERB
iiclr-17826	297	35	its	its	PRON
iiclr-17826	297	36	earnings	earning	NOUN
iiclr-17826	297	37	and	and	CCONJ
iiclr-17826	297	38	falsify	falsify	VERB
iiclr-17826	297	39	enron	enron	PROPN
iiclr-17826	297	40	's	's	PART
iiclr-17826	297	41	reported	report	VERB
iiclr-17826	297	42	financial	financial	ADJ
iiclr-17826	297	43	results	result	NOUN
iiclr-17826	297	44	and	and	CCONJ
iiclr-17826	297	45	financial	financial	ADJ
iiclr-17826	297	46	condition	condition	NOUN
iiclr-17826	297	47	at	at	ADP
iiclr-17826	297	48	crucial	crucial	ADJ
iiclr-17826	297	49	times	time	NOUN
iiclr-17826	297	50	.	.	PUNCT
iiclr-17826	298	1	"	"	PUNCT
iiclr-17826	298	2	'	'	PUNCT
iiclr-17826	298	3	"	"	PUNCT
iiclr-17826	298	4	moreover	moreover	ADV
iiclr-17826	298	5	,	,	PUNCT
iiclr-17826	298	6	v&e	v&e	PROPN
iiclr-17826	298	7	,	,	PUNCT
iiclr-17826	298	8	knowing	know	VERB
iiclr-17826	298	9	that	that	SCONJ
iiclr-17826	298	10	the	the	DET
iiclr-17826	298	11	legitimate	legitimate	ADJ
iiclr-17826	298	12	investor	investor	NOUN
iiclr-17826	298	13	of	of	ADP
iiclr-17826	298	14	one	one	NUM
iiclr-17826	298	15	of	of	ADP
iiclr-17826	298	16	the	the	DET
iiclr-17826	298	17	spe	spe	NOUN
iiclr-17826	298	18	's	's	PART
iiclr-17826	298	19	had	have	AUX
iiclr-17826	298	20	pulled	pull	VERB
iiclr-17826	298	21	out	out	ADP
iiclr-17826	298	22	and	and	CCONJ
iiclr-17826	298	23	that	that	SCONJ
iiclr-17826	298	24	enron	enron	PROPN
iiclr-17826	298	25	wanted	want	VERB
iiclr-17826	298	26	to	to	PART
iiclr-17826	298	27	keep	keep	VERB
iiclr-17826	298	28	the	the	DET
iiclr-17826	298	29	spe	spe	NOUN
iiclr-17826	298	30	's	's	PART
iiclr-17826	298	31	liabilities	liability	NOUN
iiclr-17826	298	32	off	off	ADP
iiclr-17826	298	33	the	the	DET
iiclr-17826	298	34	books	book	NOUN
iiclr-17826	298	35	,	,	PUNCT
iiclr-17826	298	36	formed	form	VERB
iiclr-17826	298	37	a	a	DET
iiclr-17826	298	38	company	company	NOUN
iiclr-17826	298	39	totally	totally	ADV
iiclr-17826	298	40	controlled	control	VERB
iiclr-17826	298	41	by	by	ADP
iiclr-17826	298	42	enron	enron	PROPN
iiclr-17826	298	43	to	to	PART
iiclr-17826	298	44	take	take	VERB
iiclr-17826	298	45	the	the	DET
iiclr-17826	298	46	investor	investor	NOUN
iiclr-17826	298	47	's	's	PART
iiclr-17826	298	48	place	place	NOUN
iiclr-17826	298	49	.	.	PUNCT
iiclr-17826	298	50	"	"	PUNCT
iiclr-17826	299	1	the	the	DET
iiclr-17826	299	2	firm	firm	NOUN
iiclr-17826	299	3	then	then	ADV
iiclr-17826	299	4	advised	advise	VERB
iiclr-17826	299	5	enron	enron	PROPN
iiclr-17826	299	6	to	to	PART
iiclr-17826	299	7	put	put	VERB
iiclr-17826	299	8	a	a	DET
iiclr-17826	299	9	non	non	ADJ
iiclr-17826	299	10	-	-	ADJ
iiclr-17826	299	11	executive	executive	ADJ
iiclr-17826	299	12	employee	employee	NOUN
iiclr-17826	299	13	in	in	ADP
iiclr-17826	299	14	charge	charge	NOUN
iiclr-17826	299	15	of	of	ADP
iiclr-17826	299	16	the	the	DET
iiclr-17826	299	17	newly	newly	ADV
iiclr-17826	299	18	formed	form	VERB
iiclr-17826	299	19	entity	entity	NOUN
iiclr-17826	299	20	to	to	PART
iiclr-17826	299	21	avoid	avoid	VERB
iiclr-17826	299	22	sec	sec	PROPN
iiclr-17826	299	23	and	and	CCONJ
iiclr-17826	299	24	investor	investor	NOUN
iiclr-17826	299	25	disclosure	disclosure	NOUN
iiclr-17826	299	26	issues	issue	NOUN
iiclr-17826	299	27	.	.	PUNCT
iiclr-17826	300	1	i	i	PRON
iiclr-17826	300	2	102	102	NUM
iiclr-17826	300	3	.	.	PUNCT
iiclr-17826	301	1	see	see	VERB
iiclr-17826	301	2	in	in	ADP
iiclr-17826	301	3	re	re	PROPN
iiclr-17826	301	4	enron	enron	PROPN
iiclr-17826	301	5	corp	corp	PROPN
iiclr-17826	301	6	.	.	PROPN
iiclr-17826	301	7	sec	sec	PROPN
iiclr-17826	301	8	.	.	PROPN
iiclr-17826	301	9	,	,	PUNCT
iiclr-17826	301	10	derivative	derivative	PROPN
iiclr-17826	301	11	&	&	CCONJ
iiclr-17826	301	12	erisa	erisa	PROPN
iiclr-17826	301	13	litig	litig	PROPN
iiclr-17826	301	14	.	.	PUNCT
iiclr-17826	302	1	,	,	PUNCT
iiclr-17826	302	2	235	235	NUM
iiclr-17826	302	3	f.	f.	PROPN
iiclr-17826	302	4	supp	supp	PROPN
iiclr-17826	302	5	.	.	PUNCT
iiclr-17826	303	1	2d	2d	PROPN
iiclr-17826	303	2	549	549	NUM
iiclr-17826	303	3	(	(	PUNCT
iiclr-17826	303	4	s.d	s.d	PROPN
iiclr-17826	303	5	.	.	PUNCT
iiclr-17826	303	6	tex	tex	PROPN
iiclr-17826	303	7	.	.	PROPN
iiclr-17826	303	8	2002	2002	NUM
iiclr-17826	303	9	)	)	PUNCT
iiclr-17826	303	10	.	.	PUNCT
iiclr-17826	304	1	103	103	NUM
iiclr-17826	304	2	.	.	PUNCT
iiclr-17826	305	1	i	i	PRON
iiclr-17826	305	2	d.	d.	PROPN
iiclr-17826	305	3	at	at	ADP
iiclr-17826	305	4	627	627	NUM
iiclr-17826	305	5	.	.	PUNCT
iiclr-17826	306	1	104	104	NUM
iiclr-17826	306	2	.	.	PUNCT
iiclr-17826	307	1	i	i	PRON
iiclr-17826	307	2	d.	d.	PROPN
iiclr-17826	307	3	at	at	ADP
iiclr-17826	307	4	656	656	NUM
iiclr-17826	307	5	.	.	PUNCT
iiclr-17826	308	1	105	105	NUM
iiclr-17826	308	2	.	.	PUNCT
iiclr-17826	309	1	i	i	PRON
iiclr-17826	309	2	d.	d.	PROPN
iiclr-17826	309	3	106	106	NUM
iiclr-17826	309	4	.	.	PUNCT
iiclr-17826	310	1	see	see	VERB
iiclr-17826	310	2	generally	generally	ADV
iiclr-17826	310	3	i	i	PRON
iiclr-17826	310	4	d.	d.	PROPN
iiclr-17826	310	5	107	107	NUM
iiclr-17826	310	6	.	.	PUNCT
iiclr-17826	311	1	i	i	PRON
iiclr-17826	311	2	d.	d.	PROPN
iiclr-17826	311	3	at	at	ADP
iiclr-17826	311	4	657	657	NUM
iiclr-17826	311	5	.	.	PUNCT
iiclr-17826	312	1	the	the	DET
iiclr-17826	312	2	case	case	NOUN
iiclr-17826	312	3	included	include	VERB
iiclr-17826	312	4	motions	motion	NOUN
iiclr-17826	312	5	to	to	PART
iiclr-17826	312	6	dismiss	dismiss	VERB
iiclr-17826	312	7	by	by	ADP
iiclr-17826	312	8	several	several	ADJ
iiclr-17826	312	9	of	of	ADP
iiclr-17826	312	10	the	the	DET
iiclr-17826	312	11	secondary	secondary	ADJ
iiclr-17826	312	12	defendants	defendant	NOUN
iiclr-17826	312	13	named	name	VERB
iiclr-17826	312	14	in	in	ADP
iiclr-17826	312	15	the	the	DET
iiclr-17826	312	16	original	original	ADJ
iiclr-17826	312	17	shareholder	shareholder	NOUN
iiclr-17826	312	18	complaint	complaint	NOUN
iiclr-17826	312	19	.	.	PUNCT
iiclr-17826	313	1	see	see	VERB
iiclr-17826	313	2	in	in	ADP
iiclr-17826	313	3	re	re	PROPN
iiclr-17826	313	4	enron	enron	PROPN
iiclr-17826	313	5	,	,	PUNCT
iiclr-17826	313	6	235	235	NUM
iiclr-17826	313	7	f.	f.	PROPN
iiclr-17826	313	8	supp	supp	PROPN
iiclr-17826	313	9	.	.	PUNCT
iiclr-17826	314	1	2d	2d	NOUN
iiclr-17826	314	2	at	at	ADP
iiclr-17826	314	3	686	686	NUM
iiclr-17826	314	4	-	-	SYM
iiclr-17826	314	5	707	707	NUM
iiclr-17826	314	6	.	.	PUNCT
iiclr-17826	315	1	with	with	ADP
iiclr-17826	315	2	respect	respect	NOUN
iiclr-17826	315	3	to	to	ADP
iiclr-17826	315	4	v&e	v&e	PROPN
iiclr-17826	315	5	,	,	PUNCT
iiclr-17826	315	6	the	the	DET
iiclr-17826	315	7	court	court	NOUN
iiclr-17826	315	8	denied	deny	VERB
iiclr-17826	315	9	its	its	PRON
iiclr-17826	315	10	motion	motion	NOUN
iiclr-17826	315	11	to	to	PART
iiclr-17826	315	12	dismiss	dismiss	VERB
iiclr-17826	315	13	the	the	DET
iiclr-17826	315	14	allegations	allegation	NOUN
iiclr-17826	315	15	.	.	PUNCT
iiclr-17826	316	1	see	see	VERB
iiclr-17826	316	2	i	i	PRON
iiclr-17826	316	3	d.	d.	PROPN
iiclr-17826	316	4	at	at	ADP
iiclr-17826	316	5	704	704	NUM
iiclr-17826	316	6	-	-	SYM
iiclr-17826	316	7	05	05	NUM
iiclr-17826	316	8	.	.	PROPN
iiclr-17826	316	9	108	108	NUM
iiclr-17826	316	10	.	.	PUNCT
iiclr-17826	317	1	ld	ld	PROPN
iiclr-17826	317	2	.	.	PUNCT
iiclr-17826	318	1	at	at	ADP
iiclr-17826	318	2	657	657	NUM
iiclr-17826	318	3	-	-	SYM
iiclr-17826	318	4	60	60	NUM
iiclr-17826	318	5	.	.	PUNCT
iiclr-17826	318	6	109	109	NUM
iiclr-17826	318	7	.	.	PUNCT
iiclr-17826	319	1	i	i	PRON
iiclr-17826	319	2	d.	d.	PROPN
iiclr-17826	319	3	at	at	ADP
iiclr-17826	319	4	657	657	NUM
iiclr-17826	319	5	.	.	PUNCT
iiclr-17826	320	1	see	see	VERB
iiclr-17826	320	2	i	i	PRON
iiclr-17826	320	3	d.	d.	PROPN
iiclr-17826	320	4	at	at	ADP
iiclr-17826	320	5	658	658	NUM
iiclr-17826	320	6	-	-	SYM
iiclr-17826	320	7	65	65	NUM
iiclr-17826	320	8	.	.	PUNCT
iiclr-17826	321	1	110	110	NUM
iiclr-17826	321	2	.	.	PUNCT
iiclr-17826	322	1	i	i	PRON
iiclr-17826	322	2	d.	d.	VERB
iiclr-17826	322	3	at	at	ADP
iiclr-17826	322	4	656	656	NUM
iiclr-17826	322	5	-	-	SYM
iiclr-17826	322	6	59	59	NUM
iiclr-17826	322	7	.	.	NOUN
iiclr-17826	322	8	111	111	NUM
iiclr-17826	322	9	.	.	PUNCT
iiclr-17826	323	1	in	in	ADP
iiclr-17826	323	2	re	re	PROPN
iiclr-17826	323	3	enron	enron	PROPN
iiclr-17826	323	4	,	,	PUNCT
iiclr-17826	323	5	235	235	NUM
iiclr-17826	323	6	f.	f.	PROPN
iiclr-17826	323	7	supp	supp	PROPN
iiclr-17826	323	8	.	.	PUNCT
iiclr-17826	324	1	2d	2d	PROPN
iiclr-17826	324	2	at	at	ADP
iiclr-17826	324	3	662	662	NUM
iiclr-17826	324	4	.	.	PUNCT
iiclr-17826	325	1	[	[	X
iiclr-17826	325	2	vol	vol	NOUN
iiclr-17826	325	3	.	.	PUNCT
iiclr-17826	326	1	14:3	14:3	NUM
iiclr-17826	326	2	challenges	challenge	NOUN
iiclr-17826	326	3	for	for	ADP
iiclr-17826	326	4	foreign	foreign	ADJ
iiclr-17826	326	5	attorneys	attorney	NOUN
iiclr-17826	326	6	next	next	ADV
iiclr-17826	326	7	,	,	PUNCT
iiclr-17826	326	8	v&e	v&e	PROPN
iiclr-17826	326	9	proceeded	proceed	VERB
iiclr-17826	326	10	to	to	PART
iiclr-17826	326	11	prepare	prepare	VERB
iiclr-17826	326	12	and	and	CCONJ
iiclr-17826	326	13	file	file	VERB
iiclr-17826	326	14	enron	enron	PROPN
iiclr-17826	326	15	'	'	PART
iiclr-17826	326	16	s	s	PROPN
iiclr-17826	326	17	disclosure	disclosure	NOUN
iiclr-17826	326	18	documents	document	NOUN
iiclr-17826	326	19	and	and	CCONJ
iiclr-17826	326	20	advised	advise	VERB
iiclr-17826	326	21	enron	enron	PROPN
iiclr-17826	326	22	executives	executive	NOUN
iiclr-17826	326	23	that	that	SCONJ
iiclr-17826	326	24	the	the	DET
iiclr-17826	326	25	documents	document	NOUN
iiclr-17826	326	26	satisfied	satisfy	VERB
iiclr-17826	326	27	the	the	DET
iiclr-17826	326	28	companies	company	NOUN
iiclr-17826	326	29	legal	legal	ADJ
iiclr-17826	326	30	obligations	obligation	NOUN
iiclr-17826	326	31	,	,	PUNCT
iiclr-17826	326	32	when	when	SCONJ
iiclr-17826	326	33	they	they	PRON
iiclr-17826	326	34	in	in	ADP
iiclr-17826	326	35	fact	fact	NOUN
iiclr-17826	326	36	did	do	VERB
iiclr-17826	326	37	not	not	PART
iiclr-17826	326	38	.	.	PUNCT
iiclr-17826	326	39	"	"	PUNCT
iiclr-17826	327	1	2	2	NUM
iiclr-17826	327	2	the	the	DET
iiclr-17826	327	3	complaint	complaint	NOUN
iiclr-17826	327	4	alleges	allege	VERB
iiclr-17826	327	5	that	that	SCONJ
iiclr-17826	327	6	between	between	ADP
iiclr-17826	327	7	1998	1998	NUM
iiclr-17826	327	8	and	and	CCONJ
iiclr-17826	327	9	2002	2002	NUM
iiclr-17826	327	10	,	,	PUNCT
iiclr-17826	327	11	v&e	v&e	NOUN
iiclr-17826	327	12	drafted	draft	VERB
iiclr-17826	327	13	and	and	CCONJ
iiclr-17826	327	14	approved	approve	VERB
iiclr-17826	327	15	sec	sec	PROPN
iiclr-17826	327	16	filings	filing	NOUN
iiclr-17826	327	17	,	,	PUNCT
iiclr-17826	327	18	shareholder	shareholder	NOUN
iiclr-17826	327	19	reports	report	NOUN
iiclr-17826	327	20	,	,	PUNCT
iiclr-17826	327	21	and	and	CCONJ
iiclr-17826	327	22	press	press	NOUN
iiclr-17826	327	23	releases	release	NOUN
iiclr-17826	327	24	knowing	know	VERB
iiclr-17826	327	25	that	that	SCONJ
iiclr-17826	327	26	they	they	PRON
iiclr-17826	327	27	were	be	AUX
iiclr-17826	327	28	false	false	ADJ
iiclr-17826	327	29	and	and	CCONJ
iiclr-17826	327	30	misleading	misleading	ADJ
iiclr-17826	327	31	.	.	PUNCT
iiclr-17826	327	32	"	"	PUNCT
iiclr-17826	327	33	'	'	PUNCT
iiclr-17826	327	34	this	this	PRON
iiclr-17826	327	35	included	include	VERB
iiclr-17826	327	36	concealing	conceal	VERB
iiclr-17826	327	37	material	material	NOUN
iiclr-17826	327	38	facts	fact	NOUN
iiclr-17826	327	39	in	in	ADP
iiclr-17826	327	40	enron	enron	PROPN
iiclr-17826	327	41	's	's	PART
iiclr-17826	327	42	quarterly	quarterly	ADJ
iiclr-17826	327	43	reports	report	NOUN
iiclr-17826	327	44	on	on	ADP
iiclr-17826	327	45	form	form	NOUN
iiclr-17826	327	46	10	10	NUM
iiclr-17826	327	47	-	-	PUNCT
iiclr-17826	327	48	q	q	NOUN
iiclr-17826	327	49	,	,	PUNCT
iiclr-17826	327	50	annual	annual	ADJ
iiclr-17826	327	51	reports	report	NOUN
iiclr-17826	327	52	on	on	ADP
iiclr-17826	327	53	form	form	NOUN
iiclr-17826	327	54	10	10	NUM
iiclr-17826	327	55	-	-	PUNCT
iiclr-17826	327	56	k	k	NOUN
iiclr-17826	327	57	,	,	PUNCT
iiclr-17826	327	58	and	and	CCONJ
iiclr-17826	327	59	in	in	ADP
iiclr-17826	327	60	its	its	PRON
iiclr-17826	327	61	annual	annual	ADJ
iiclr-17826	327	62	proxies	proxy	NOUN
iiclr-17826	327	63	.	.	PUNCT
iiclr-17826	328	1	"	"	PUNCT
iiclr-17826	328	2	'	'	PUNCT
iiclr-17826	328	3	finally	finally	ADV
iiclr-17826	328	4	,	,	PUNCT
iiclr-17826	328	5	in	in	ADP
iiclr-17826	328	6	2001	2001	NUM
iiclr-17826	328	7	,	,	PUNCT
iiclr-17826	328	8	as	as	SCONJ
iiclr-17826	328	9	enron	enron	PROPN
iiclr-17826	328	10	's	's	PART
iiclr-17826	328	11	use	use	NOUN
iiclr-17826	328	12	of	of	ADP
iiclr-17826	328	13	the	the	DET
iiclr-17826	328	14	spe	spe	NOUN
iiclr-17826	328	15	's	's	PART
iiclr-17826	328	16	became	become	VERB
iiclr-17826	328	17	more	more	ADV
iiclr-17826	328	18	aggressive	aggressive	ADJ
iiclr-17826	328	19	,	,	PUNCT
iiclr-17826	328	20	an	an	DET
iiclr-17826	328	21	enron	enron	PROPN
iiclr-17826	328	22	global	global	ADJ
iiclr-17826	328	23	financing	financing	NOUN
iiclr-17826	328	24	employee	employee	NOUN
iiclr-17826	328	25	,	,	PUNCT
iiclr-17826	328	26	sherron	sherron	PROPN
iiclr-17826	328	27	watkins	watkins	PROPN
iiclr-17826	328	28	,	,	PUNCT
iiclr-17826	328	29	sent	send	VERB
iiclr-17826	328	30	a	a	DET
iiclr-17826	328	31	memorandum	memorandum	NOUN
iiclr-17826	328	32	to	to	ADP
iiclr-17826	328	33	enron	enron	PROPN
iiclr-17826	328	34	's	's	PART
iiclr-17826	328	35	ceo	ceo	PROPN
iiclr-17826	328	36	,	,	PUNCT
iiclr-17826	328	37	kenneth	kenneth	PROPN
iiclr-17826	328	38	lay	lay	PROPN
iiclr-17826	328	39	,	,	PUNCT
iiclr-17826	328	40	complaining	complain	VERB
iiclr-17826	328	41	that	that	SCONJ
iiclr-17826	328	42	the	the	DET
iiclr-17826	328	43	company	company	NOUN
iiclr-17826	328	44	was	be	AUX
iiclr-17826	328	45	engaging	engage	VERB
iiclr-17826	328	46	in	in	ADP
iiclr-17826	328	47	fraudulent	fraudulent	ADJ
iiclr-17826	328	48	misconduct	misconduct	NOUN
iiclr-17826	328	49	that	that	PRON
iiclr-17826	328	50	would	would	AUX
iiclr-17826	328	51	likely	likely	ADV
iiclr-17826	328	52	lead	lead	VERB
iiclr-17826	328	53	to	to	ADP
iiclr-17826	328	54	its	its	PRON
iiclr-17826	328	55	collapse	collapse	NOUN
iiclr-17826	328	56	.	.	PUNCT
iiclr-17826	328	57	"	"	PUNCT
iiclr-17826	329	1	5	5	NUM
iiclr-17826	329	2	the	the	DET
iiclr-17826	329	3	letter	letter	NOUN
iiclr-17826	329	4	further	far	ADV
iiclr-17826	329	5	warned	warn	VERB
iiclr-17826	329	6	kenneth	kenneth	PROPN
iiclr-17826	329	7	lay	lie	VERB
iiclr-17826	329	8	not	not	PART
iiclr-17826	329	9	to	to	PART
iiclr-17826	329	10	use	use	VERB
iiclr-17826	329	11	v&e	v&e	NOUN
iiclr-17826	329	12	to	to	PART
iiclr-17826	329	13	investigate	investigate	VERB
iiclr-17826	329	14	the	the	DET
iiclr-17826	329	15	issue	issue	NOUN
iiclr-17826	329	16	because	because	SCONJ
iiclr-17826	329	17	v&e	v&e	PROPN
iiclr-17826	329	18	had	have	AUX
iiclr-17826	329	19	participated	participate	VERB
iiclr-17826	329	20	in	in	ADP
iiclr-17826	329	21	the	the	DET
iiclr-17826	329	22	fraud	fraud	NOUN
iiclr-17826	329	23	and	and	CCONJ
iiclr-17826	329	24	had	have	VERB
iiclr-17826	329	25	a	a	DET
iiclr-17826	329	26	clear	clear	ADJ
iiclr-17826	329	27	conflict	conflict	NOUN
iiclr-17826	329	28	of	of	ADP
iiclr-17826	329	29	interest	interest	NOUN
iiclr-17826	329	30	.	.	PUNCT
iiclr-17826	329	31	"	"	PUNCT
iiclr-17826	330	1	6	6	NUM
iiclr-17826	330	2	despite	despite	SCONJ
iiclr-17826	330	3	her	her	PRON
iiclr-17826	330	4	warning	warning	NOUN
iiclr-17826	330	5	,	,	PUNCT
iiclr-17826	330	6	kenneth	kenneth	PROPN
iiclr-17826	330	7	lay	lie	VERB
iiclr-17826	330	8	immediately	immediately	ADV
iiclr-17826	330	9	turned	turn	VERB
iiclr-17826	330	10	to	to	ADP
iiclr-17826	330	11	v&e	v&e	PROPN
iiclr-17826	330	12	partners	partner	NOUN
iiclr-17826	330	13	to	to	PART
iiclr-17826	330	14	determine	determine	VERB
iiclr-17826	330	15	how	how	SCONJ
iiclr-17826	330	16	to	to	PART
iiclr-17826	330	17	cover	cover	VERB
iiclr-17826	330	18	up	up	ADP
iiclr-17826	330	19	the	the	DET
iiclr-17826	330	20	allegations	allegation	NOUN
iiclr-17826	330	21	.	.	PUNCT
iiclr-17826	331	1	"	"	PUNCT
iiclr-17826	331	2	'	'	PUNCT
iiclr-17826	331	3	v&e	v&e	PROPN
iiclr-17826	331	4	,	,	PUNCT
iiclr-17826	331	5	disregarding	disregard	VERB
iiclr-17826	331	6	its	its	PRON
iiclr-17826	331	7	obvious	obvious	ADJ
iiclr-17826	331	8	conflicts	conflict	NOUN
iiclr-17826	331	9	of	of	ADP
iiclr-17826	331	10	interest	interest	NOUN
iiclr-17826	331	11	,	,	PUNCT
iiclr-17826	331	12	agreed	agree	VERB
iiclr-17826	331	13	to	to	PART
iiclr-17826	331	14	conduct	conduct	VERB
iiclr-17826	331	15	an	an	DET
iiclr-17826	331	16	investigation	investigation	NOUN
iiclr-17826	331	17	and	and	CCONJ
iiclr-17826	331	18	vowed	vow	VERB
iiclr-17826	331	19	to	to	PART
iiclr-17826	331	20	issue	issue	VERB
iiclr-17826	331	21	a	a	DET
iiclr-17826	331	22	report	report	NOUN
iiclr-17826	331	23	dismissing	dismiss	VERB
iiclr-17826	331	24	the	the	DET
iiclr-17826	331	25	allegations	allegation	NOUN
iiclr-17826	331	26	of	of	ADP
iiclr-17826	331	27	fraud	fraud	NOUN
iiclr-17826	331	28	.	.	PUNCT
iiclr-17826	332	1	18	18	NUM
iiclr-17826	332	2	v&e	v&e	NOUN
iiclr-17826	332	3	also	also	ADV
iiclr-17826	332	4	allegedly	allegedly	ADV
iiclr-17826	332	5	agreed	agree	VERB
iiclr-17826	332	6	to	to	AUX
iiclr-17826	332	7	not	not	PART
iiclr-17826	332	8	second	second	ADV
iiclr-17826	332	9	-	-	PUNCT
iiclr-17826	332	10	guess	guess	VERB
iiclr-17826	332	11	the	the	DET
iiclr-17826	332	12	accounting	accounting	NOUN
iiclr-17826	332	13	services	service	NOUN
iiclr-17826	332	14	of	of	ADP
iiclr-17826	332	15	arthur	arthur	PROPN
iiclr-17826	332	16	anderson	anderson	PROPN
iiclr-17826	332	17	and	and	CCONJ
iiclr-17826	332	18	to	to	PART
iiclr-17826	332	19	limit	limit	VERB
iiclr-17826	332	20	its	its	PRON
iiclr-17826	332	21	investigation	investigation	NOUN
iiclr-17826	332	22	into	into	ADP
iiclr-17826	332	23	top	top	ADJ
iiclr-17826	332	24	enron	enron	PROPN
iiclr-17826	332	25	executives	executive	NOUN
iiclr-17826	332	26	.	.	PUNCT
iiclr-17826	332	27	'	'	PUNCT
iiclr-17826	332	28	"	"	PUNCT
iiclr-17826	332	29	'	'	PUNCT
iiclr-17826	332	30	according	accord	VERB
iiclr-17826	332	31	to	to	ADP
iiclr-17826	332	32	the	the	DET
iiclr-17826	332	33	complaint	complaint	NOUN
iiclr-17826	332	34	,	,	PUNCT
iiclr-17826	332	35	during	during	ADP
iiclr-17826	332	36	the	the	DET
iiclr-17826	332	37	investigation	investigation	NOUN
iiclr-17826	332	38	,	,	PUNCT
iiclr-17826	332	39	v&e	v&e	PROPN
iiclr-17826	332	40	only	only	ADV
iiclr-17826	332	41	interviewed	interview	VERB
iiclr-17826	332	42	a	a	DET
iiclr-17826	332	43	few	few	ADJ
iiclr-17826	332	44	top	top	ADJ
iiclr-17826	332	45	executives	executive	NOUN
iiclr-17826	332	46	that	that	SCONJ
iiclr-17826	332	47	it	it	PRON
iiclr-17826	332	48	knew	know	VERB
iiclr-17826	332	49	were	be	AUX
iiclr-17826	332	50	involved	involve	VERB
iiclr-17826	332	51	in	in	ADP
iiclr-17826	332	52	the	the	DET
iiclr-17826	332	53	fraud	fraud	NOUN
iiclr-17826	332	54	but	but	CCONJ
iiclr-17826	332	55	would	would	AUX
iiclr-17826	332	56	deny	deny	VERB
iiclr-17826	332	57	the	the	DET
iiclr-17826	332	58	misconduct	misconduct	NOUN
iiclr-17826	332	59	.	.	PUNCT
iiclr-17826	333	1	2	2	NUM
iiclr-17826	333	2	°	°	NOUN
iiclr-17826	333	3	not	not	PART
iiclr-17826	333	4	surprisingly	surprisingly	ADV
iiclr-17826	333	5	,	,	PUNCT
iiclr-17826	333	6	on	on	ADP
iiclr-17826	333	7	october	october	PROPN
iiclr-17826	333	8	15	15	NUM
iiclr-17826	333	9	,	,	PUNCT
iiclr-17826	333	10	2001	2001	NUM
iiclr-17826	333	11	,	,	PUNCT
iiclr-17826	333	12	v&e	v&e	PROPN
iiclr-17826	333	13	issued	issue	VERB
iiclr-17826	333	14	a	a	DET
iiclr-17826	333	15	letter	letter	NOUN
iiclr-17826	333	16	that	that	PRON
iiclr-17826	333	17	dismissed	dismiss	VERB
iiclr-17826	333	18	all	all	PRON
iiclr-17826	333	19	of	of	ADP
iiclr-17826	333	20	watkins	watkin	NOUN
iiclr-17826	333	21	'	'	PART
iiclr-17826	333	22	allegations	allegation	NOUN
iiclr-17826	333	23	.	.	PUNCT
iiclr-17826	333	24	'	'	PUNCT
iiclr-17826	334	1	2	2	NUM
iiclr-17826	334	2	'	'	PUNCT
iiclr-17826	334	3	these	these	DET
iiclr-17826	334	4	allegations	allegation	NOUN
iiclr-17826	334	5	represent	represent	VERB
iiclr-17826	334	6	the	the	DET
iiclr-17826	334	7	type	type	NOUN
iiclr-17826	334	8	of	of	ADP
iiclr-17826	334	9	behavior	behavior	NOUN
iiclr-17826	334	10	that	that	PRON
iiclr-17826	334	11	can	can	AUX
iiclr-17826	334	12	and	and	CCONJ
iiclr-17826	334	13	does	do	AUX
iiclr-17826	334	14	occur	occur	VERB
iiclr-17826	334	15	in	in	ADP
iiclr-17826	334	16	corporations	corporation	NOUN
iiclr-17826	334	17	.	.	PUNCT
iiclr-17826	335	1	the	the	DET
iiclr-17826	335	2	problem	problem	NOUN
iiclr-17826	335	3	is	be	AUX
iiclr-17826	335	4	not	not	PART
iiclr-17826	335	5	so	so	ADV
iiclr-17826	335	6	much	much	ADJ
iiclr-17826	335	7	that	that	SCONJ
iiclr-17826	335	8	corporate	corporate	ADJ
iiclr-17826	335	9	attorneys	attorney	NOUN
iiclr-17826	335	10	engineer	engineer	VERB
iiclr-17826	335	11	massive	massive	ADJ
iiclr-17826	335	12	fraud	fraud	NOUN
iiclr-17826	335	13	or	or	CCONJ
iiclr-17826	335	14	that	that	SCONJ
iiclr-17826	335	15	they	they	PRON
iiclr-17826	335	16	did	do	VERB
iiclr-17826	335	17	so	so	ADV
iiclr-17826	335	18	in	in	ADP
iiclr-17826	335	19	each	each	PRON
iiclr-17826	335	20	of	of	ADP
iiclr-17826	335	21	the	the	DET
iiclr-17826	335	22	corporate	corporate	ADJ
iiclr-17826	335	23	scandals	scandal	NOUN
iiclr-17826	335	24	listed	list	VERB
iiclr-17826	335	25	at	at	ADP
iiclr-17826	335	26	the	the	DET
iiclr-17826	335	27	outset	outset	NOUN
iiclr-17826	335	28	of	of	ADP
iiclr-17826	335	29	this	this	DET
iiclr-17826	335	30	note	note	NOUN
iiclr-17826	335	31	,	,	PUNCT
iiclr-17826	335	32	but	but	CCONJ
iiclr-17826	335	33	rather	rather	ADV
iiclr-17826	335	34	that	that	PRON
iiclr-17826	335	35	different	different	ADJ
iiclr-17826	335	36	lawyer	lawyer	NOUN
iiclr-17826	335	37	behavior	behavior	NOUN
iiclr-17826	335	38	might	might	AUX
iiclr-17826	335	39	have	have	AUX
iiclr-17826	335	40	prevented	prevent	VERB
iiclr-17826	335	41	or	or	CCONJ
iiclr-17826	335	42	stopped	stop	VERB
iiclr-17826	335	43	the	the	DET
iiclr-17826	335	44	fraudulent	fraudulent	ADJ
iiclr-17826	335	45	activity	activity	NOUN
iiclr-17826	335	46	on	on	ADP
iiclr-17826	335	47	behalf	behalf	NOUN
iiclr-17826	335	48	of	of	ADP
iiclr-17826	335	49	management	management	NOUN
iiclr-17826	335	50	.	.	PUNCT
iiclr-17826	336	1	22	22	NUM
iiclr-17826	336	2	112	112	NUM
iiclr-17826	336	3	.	.	PUNCT
iiclr-17826	337	1	i	i	PRON
iiclr-17826	337	2	d.	d.	PROPN
iiclr-17826	337	3	at	at	ADP
iiclr-17826	337	4	659	659	NUM
iiclr-17826	337	5	.	.	NOUN
iiclr-17826	337	6	113	113	NUM
iiclr-17826	337	7	.	.	PUNCT
iiclr-17826	338	1	i	i	PRON
iiclr-17826	338	2	d.	d.	PROPN
iiclr-17826	338	3	at	at	ADP
iiclr-17826	338	4	657	657	NUM
iiclr-17826	338	5	,	,	PUNCT
iiclr-17826	338	6	660	660	NUM
iiclr-17826	338	7	-	-	SYM
iiclr-17826	338	8	65	65	NUM
iiclr-17826	338	9	.	.	PUNCT
iiclr-17826	338	10	114	114	NUM
iiclr-17826	338	11	.	.	PUNCT
iiclr-17826	339	1	i	i	PRON
iiclr-17826	339	2	d.	d.	PROPN
iiclr-17826	339	3	at	at	ADP
iiclr-17826	339	4	660	660	NUM
iiclr-17826	339	5	-	-	SYM
iiclr-17826	339	6	65	65	NUM
iiclr-17826	339	7	.	.	PUNCT
iiclr-17826	339	8	115	115	NUM
iiclr-17826	339	9	.	.	PUNCT
iiclr-17826	340	1	see	see	VERB
iiclr-17826	340	2	i	i	PRON
iiclr-17826	340	3	d.	d.	PROPN
iiclr-17826	340	4	at	at	ADP
iiclr-17826	340	5	657	657	NUM
iiclr-17826	340	6	n.92	n.92	PRON
iiclr-17826	340	7	.	.	PROPN
iiclr-17826	341	1	see	see	AUX
iiclr-17826	341	2	also	also	ADV
iiclr-17826	341	3	email	email	VERB
iiclr-17826	341	4	from	from	ADP
iiclr-17826	341	5	sherron	sherron	PROPN
iiclr-17826	341	6	watkins	watkins	PROPN
iiclr-17826	341	7	,	,	PUNCT
iiclr-17826	341	8	global	global	ADJ
iiclr-17826	341	9	financing	financing	NOUN
iiclr-17826	341	10	employee	employee	NOUN
iiclr-17826	341	11	,	,	PUNCT
iiclr-17826	341	12	enron	enron	PROPN
iiclr-17826	341	13	corp	corp	PROPN
iiclr-17826	341	14	.	.	PROPN
iiclr-17826	341	15	,	,	PUNCT
iiclr-17826	341	16	to	to	ADP
iiclr-17826	341	17	kenneth	kenneth	PROPN
iiclr-17826	341	18	lay	lay	PROPN
iiclr-17826	341	19	,	,	PUNCT
iiclr-17826	341	20	chairman	chairman	NOUN
iiclr-17826	341	21	,	,	PUNCT
iiclr-17826	341	22	enron	enron	PROPN
iiclr-17826	341	23	corp	corp	PROPN
iiclr-17826	341	24	.	.	PROPN
iiclr-17826	341	25	,	,	PUNCT
iiclr-17826	341	26	(	(	PUNCT
iiclr-17826	341	27	jan	jan	PROPN
iiclr-17826	341	28	.	.	PROPN
iiclr-17826	341	29	20	20	NUM
iiclr-17826	341	30	,	,	PUNCT
iiclr-17826	341	31	2002	2002	NUM
iiclr-17826	341	32	)	)	PUNCT
iiclr-17826	341	33	,	,	PUNCT
iiclr-17826	341	34	at	at	ADP
iiclr-17826	341	35	http://www.itmweb.com/f012002.htm	http://www.itmweb.com/f012002.htm	PROPN
iiclr-17826	341	36	(	(	PUNCT
iiclr-17826	341	37	last	last	ADJ
iiclr-17826	341	38	visited	visit	VERB
iiclr-17826	341	39	feb	feb	PROPN
iiclr-17826	341	40	.	.	PROPN
iiclr-17826	341	41	7	7	NUM
iiclr-17826	341	42	,	,	PUNCT
iiclr-17826	341	43	2004	2004	NUM
iiclr-17826	341	44	)	)	PUNCT
iiclr-17826	341	45	.	.	PUNCT
iiclr-17826	342	1	116	116	NUM
iiclr-17826	342	2	.	.	PUNCT
iiclr-17826	343	1	in	in	ADP
iiclr-17826	343	2	re	re	PROPN
iiclr-17826	343	3	enron	enron	PROPN
iiclr-17826	343	4	,	,	PUNCT
iiclr-17826	343	5	235	235	NUM
iiclr-17826	343	6	f.	f.	PROPN
iiclr-17826	343	7	supp	supp	PROPN
iiclr-17826	343	8	.	.	PUNCT
iiclr-17826	344	1	2d	2d	PROPN
iiclr-17826	344	2	at	at	ADP
iiclr-17826	344	3	657	657	NUM
iiclr-17826	344	4	.	.	PUNCT
iiclr-17826	345	1	117	117	NUM
iiclr-17826	345	2	.	.	PUNCT
iiclr-17826	346	1	i	i	PRON
iiclr-17826	346	2	d.	d.	PROPN
iiclr-17826	346	3	at	at	ADP
iiclr-17826	346	4	665	665	NUM
iiclr-17826	346	5	.	.	PUNCT
iiclr-17826	347	1	118	118	NUM
iiclr-17826	347	2	.	.	PUNCT
iiclr-17826	348	1	i	i	PRON
iiclr-17826	348	2	d.	d.	PROPN
iiclr-17826	348	3	119	119	NUM
iiclr-17826	348	4	.	.	PUNCT
iiclr-17826	349	1	i	i	PRON
iiclr-17826	349	2	d.	d.	PROPN
iiclr-17826	349	3	120	120	NUM
iiclr-17826	349	4	.	.	PUNCT
iiclr-17826	350	1	i	i	PRON
iiclr-17826	350	2	d.	d.	PROPN
iiclr-17826	350	3	at	at	ADP
iiclr-17826	350	4	666	666	NUM
iiclr-17826	350	5	.	.	PUNCT
iiclr-17826	350	6	121	121	NUM
iiclr-17826	350	7	.	.	PUNCT
iiclr-17826	351	1	in	in	ADP
iiclr-17826	351	2	re	re	PROPN
iiclr-17826	351	3	enron	enron	PROPN
iiclr-17826	351	4	,	,	PUNCT
iiclr-17826	351	5	f.	f.	PROPN
iiclr-17826	351	6	supp	supp	PROPN
iiclr-17826	351	7	.	.	PUNCT
iiclr-17826	352	1	2d	2d	PROPN
iiclr-17826	352	2	at	at	ADP
iiclr-17826	352	3	666	666	NUM
iiclr-17826	352	4	.	.	PUNCT
iiclr-17826	353	1	see	see	VERB
iiclr-17826	353	2	also	also	ADV
iiclr-17826	353	3	i	i	PROPN
iiclr-17826	353	4	d.	d.	PROPN
iiclr-17826	353	5	at	at	ADP
iiclr-17826	353	6	666	666	NUM
iiclr-17826	353	7	-	-	SYM
iiclr-17826	353	8	68	68	NUM
iiclr-17826	353	9	(	(	PUNCT
iiclr-17826	353	10	includes	include	VERB
iiclr-17826	353	11	the	the	DET
iiclr-17826	353	12	letter	letter	NOUN
iiclr-17826	353	13	quoted	quote	VERB
iiclr-17826	353	14	in	in	ADP
iiclr-17826	353	15	part	part	NOUN
iiclr-17826	353	16	)	)	PUNCT
iiclr-17826	353	17	.	.	PUNCT
iiclr-17826	354	1	122	122	NUM
iiclr-17826	354	2	.	.	PUNCT
iiclr-17826	355	1	jill	jill	PROPN
iiclr-17826	355	2	e.	e.	PROPN
iiclr-17826	355	3	fisch	fisch	PROPN
iiclr-17826	355	4	&	&	CCONJ
iiclr-17826	355	5	kenneth	kenneth	PROPN
iiclr-17826	355	6	m.	m.	PROPN
iiclr-17826	355	7	rosen	rosen	PROPN
iiclr-17826	355	8	,	,	PUNCT
iiclr-17826	355	9	symposium	symposium	NOUN
iiclr-17826	355	10	,	,	PUNCT
iiclr-17826	355	11	lessons	lesson	NOUN
iiclr-17826	355	12	from	from	ADP
iiclr-17826	355	13	enron	enron	PROPN
iiclr-17826	355	14	,	,	PUNCT
iiclr-17826	355	15	how	how	SCONJ
iiclr-17826	355	16	did	do	AUX
iiclr-17826	355	17	corporate	corporate	ADJ
iiclr-17826	355	18	and	and	CCONJ
iiclr-17826	355	19	securities	security	NOUN
iiclr-17826	355	20	law	law	NOUN
iiclr-17826	355	21	fail	fail	VERB
iiclr-17826	355	22	?	?	PUNCT
iiclr-17826	355	23	is	be	AUX
iiclr-17826	355	24	there	there	PRON
iiclr-17826	355	25	a	a	DET
iiclr-17826	355	26	role	role	NOUN
iiclr-17826	355	27	for	for	ADP
iiclr-17826	355	28	lawyers	lawyer	NOUN
iiclr-17826	355	29	in	in	ADP
iiclr-17826	355	30	preventing	prevent	VERB
iiclr-17826	355	31	future	future	ADJ
iiclr-17826	355	32	enrons	enron	NOUN
iiclr-17826	355	33	?	?	PUNCT
iiclr-17826	355	34	,	,	PUNCT
iiclr-17826	355	35	48	48	NUM
iiclr-17826	355	36	vil	vil	NOUN
iiclr-17826	355	37	.	.	PUNCT
iiclr-17826	356	1	l.	l.	PROPN
iiclr-17826	356	2	rev	rev	PROPN
iiclr-17826	356	3	.	.	PROPN
iiclr-17826	356	4	1097	1097	NUM
iiclr-17826	356	5	,	,	PUNCT
iiclr-17826	356	6	1104	1104	NUM
iiclr-17826	356	7	(	(	PUNCT
iiclr-17826	356	8	2003	2003	NUM
iiclr-17826	356	9	)	)	PUNCT
iiclr-17826	356	10	.	.	PUNCT
iiclr-17826	357	1	2004	2004	NUM
iiclr-17826	357	2	]	]	PUNCT
iiclr-17826	357	3	ind	ind	NOUN
iiclr-17826	357	4	.	.	PUNCT
iiclr-17826	358	1	int'l	int'l	PROPN
iiclr-17826	358	2	&	&	CCONJ
iiclr-17826	358	3	comp	comp	PROPN
iiclr-17826	358	4	.	.	PUNCT
iiclr-17826	359	1	l.	l.	PROPN
iiclr-17826	359	2	rev	rev	PROPN
iiclr-17826	359	3	.	.	PROPN
iiclr-17826	360	1	2	2	NUM
iiclr-17826	360	2	.	.	X
iiclr-17826	360	3	american	american	PROPN
iiclr-17826	360	4	bar	bar	PROPN
iiclr-17826	360	5	association	association	PROPN
iiclr-17826	360	6	's	's	PART
iiclr-17826	360	7	attempt	attempt	NOUN
iiclr-17826	360	8	to	to	PART
iiclr-17826	360	9	deal	deal	VERB
iiclr-17826	360	10	with	with	ADP
iiclr-17826	360	11	attorney	attorney	NOUN
iiclr-17826	360	12	responsibility	responsibility	NOUN
iiclr-17826	360	13	it	it	PRON
iiclr-17826	360	14	is	be	AUX
iiclr-17826	360	15	true	true	ADJ
iiclr-17826	360	16	that	that	SCONJ
iiclr-17826	360	17	the	the	DET
iiclr-17826	360	18	american	american	PROPN
iiclr-17826	360	19	bar	bar	PROPN
iiclr-17826	360	20	association	association	NOUN
iiclr-17826	360	21	has	have	AUX
iiclr-17826	360	22	attempted	attempt	VERB
iiclr-17826	360	23	to	to	PART
iiclr-17826	360	24	deal	deal	VERB
iiclr-17826	360	25	with	with	ADP
iiclr-17826	360	26	the	the	DET
iiclr-17826	360	27	attorney	attorney	NOUN
iiclr-17826	360	28	's	's	PART
iiclr-17826	360	29	obligations	obligation	NOUN
iiclr-17826	360	30	as	as	ADP
iiclr-17826	360	31	corporate	corporate	ADJ
iiclr-17826	360	32	gatekeepers	gatekeeper	NOUN
iiclr-17826	360	33	in	in	ADP
iiclr-17826	360	34	its	its	PRON
iiclr-17826	360	35	model	model	NOUN
iiclr-17826	360	36	rules	rule	NOUN
iiclr-17826	360	37	of	of	ADP
iiclr-17826	360	38	professional	professional	ADJ
iiclr-17826	360	39	conduct	conduct	NOUN
iiclr-17826	360	40	.	.	PUNCT
iiclr-17826	361	1	123	123	NUM
iiclr-17826	361	2	at	at	ADP
iiclr-17826	361	3	the	the	DET
iiclr-17826	361	4	outset	outset	NOUN
iiclr-17826	361	5	,	,	PUNCT
iiclr-17826	361	6	rule	rule	VERB
iiclr-17826	361	7	1.6	1.6	NUM
iiclr-17826	361	8	provides	provide	VERB
iiclr-17826	361	9	that	that	PRON
iiclr-17826	361	10	:	:	PUNCT
iiclr-17826	361	11	[	[	X
iiclr-17826	361	12	a	a	X
iiclr-17826	361	13	]	]	X
iiclr-17826	361	14	lawyer	lawyer	NOUN
iiclr-17826	361	15	shall	shall	AUX
iiclr-17826	361	16	not	not	PART
iiclr-17826	361	17	reveal	reveal	VERB
iiclr-17826	361	18	information	information	NOUN
iiclr-17826	361	19	relating	relate	VERB
iiclr-17826	361	20	to	to	ADP
iiclr-17826	361	21	representation	representation	NOUN
iiclr-17826	361	22	of	of	ADP
iiclr-17826	361	23	a	a	DET
iiclr-17826	361	24	client	client	NOUN
iiclr-17826	361	25	unless	unless	SCONJ
iiclr-17826	361	26	the	the	DET
iiclr-17826	361	27	client	client	NOUN
iiclr-17826	361	28	consents	consent	VERB
iiclr-17826	361	29	after	after	ADP
iiclr-17826	361	30	consultation	consultation	NOUN
iiclr-17826	361	31	,	,	PUNCT
iiclr-17826	361	32	except	except	SCONJ
iiclr-17826	361	33	..	..	PUNCT
iiclr-17826	361	34	,	,	PUNCT
iiclr-17826	361	35	a	a	DET
iiclr-17826	361	36	lawyer	lawyer	NOUN
iiclr-17826	361	37	may	may	AUX
iiclr-17826	361	38	reveal	reveal	VERB
iiclr-17826	361	39	such	such	ADJ
iiclr-17826	361	40	information	information	NOUN
iiclr-17826	361	41	to	to	ADP
iiclr-17826	361	42	the	the	DET
iiclr-17826	361	43	extent	extent	NOUN
iiclr-17826	361	44	the	the	DET
iiclr-17826	361	45	lawyer	lawyer	NOUN
iiclr-17826	361	46	reasonably	reasonably	ADV
iiclr-17826	361	47	believes	believe	VERB
iiclr-17826	361	48	necessary	necessary	ADJ
iiclr-17826	361	49	;	;	PUNCT
iiclr-17826	361	50	to	to	PART
iiclr-17826	361	51	prevent	prevent	VERB
iiclr-17826	361	52	the	the	DET
iiclr-17826	361	53	client	client	NOUN
iiclr-17826	361	54	from	from	ADP
iiclr-17826	361	55	committing	commit	VERB
iiclr-17826	361	56	a	a	DET
iiclr-17826	361	57	criminal	criminal	ADJ
iiclr-17826	361	58	act	act	NOUN
iiclr-17826	361	59	that	that	PRON
iiclr-17826	361	60	the	the	DET
iiclr-17826	361	61	lawyer	lawyer	NOUN
iiclr-17826	361	62	believes	believe	VERB
iiclr-17826	361	63	is	be	AUX
iiclr-17826	361	64	likely	likely	ADJ
iiclr-17826	361	65	to	to	PART
iiclr-17826	361	66	result	result	VERB
iiclr-17826	361	67	in	in	ADP
iiclr-17826	361	68	imminent	imminent	ADJ
iiclr-17826	361	69	death	death	NOUN
iiclr-17826	361	70	or	or	CCONJ
iiclr-17826	361	71	substantial	substantial	ADJ
iiclr-17826	361	72	bodily	bodily	ADJ
iiclr-17826	361	73	harm	harm	NOUN
iiclr-17826	361	74	.	.	PUNCT
iiclr-17826	362	1	124	124	NUM
iiclr-17826	362	2	the	the	DET
iiclr-17826	362	3	key	key	NOUN
iiclr-17826	362	4	to	to	ADP
iiclr-17826	362	5	this	this	DET
iiclr-17826	362	6	rule	rule	NOUN
iiclr-17826	362	7	,	,	PUNCT
iiclr-17826	362	8	however	however	ADV
iiclr-17826	362	9	,	,	PUNCT
iiclr-17826	362	10	is	be	AUX
iiclr-17826	362	11	the	the	DET
iiclr-17826	362	12	use	use	NOUN
iiclr-17826	362	13	of	of	ADP
iiclr-17826	362	14	the	the	DET
iiclr-17826	362	15	word	word	NOUN
iiclr-17826	362	16	"	"	PUNCT
iiclr-17826	362	17	may	may	AUX
iiclr-17826	362	18	.	.	PUNCT
iiclr-17826	362	19	"	"	PUNCT
iiclr-17826	363	1	as	as	SCONJ
iiclr-17826	363	2	stated	state	VERB
iiclr-17826	363	3	,	,	PUNCT
iiclr-17826	363	4	the	the	DET
iiclr-17826	363	5	lawyer	lawyer	NOUN
iiclr-17826	363	6	is	be	AUX
iiclr-17826	363	7	not	not	PART
iiclr-17826	363	8	required	require	VERB
iiclr-17826	363	9	to	to	PART
iiclr-17826	363	10	disclose	disclose	VERB
iiclr-17826	363	11	the	the	DET
iiclr-17826	363	12	information	information	NOUN
iiclr-17826	363	13	.	.	PUNCT
iiclr-17826	364	1	125	125	NUM
iiclr-17826	364	2	also	also	ADV
iiclr-17826	364	3	,	,	PUNCT
iiclr-17826	364	4	because	because	SCONJ
iiclr-17826	364	5	the	the	DET
iiclr-17826	364	6	rule	rule	NOUN
iiclr-17826	364	7	only	only	ADV
iiclr-17826	364	8	permits	permit	VERB
iiclr-17826	364	9	the	the	DET
iiclr-17826	364	10	lawyer	lawyer	NOUN
iiclr-17826	364	11	to	to	PART
iiclr-17826	364	12	reveal	reveal	VERB
iiclr-17826	364	13	information	information	NOUN
iiclr-17826	364	14	that	that	PRON
iiclr-17826	364	15	will	will	AUX
iiclr-17826	364	16	prevent	prevent	VERB
iiclr-17826	364	17	a	a	DET
iiclr-17826	364	18	client	client	NOUN
iiclr-17826	364	19	from	from	ADP
iiclr-17826	364	20	committing	commit	VERB
iiclr-17826	364	21	a	a	DET
iiclr-17826	364	22	criminal	criminal	ADJ
iiclr-17826	364	23	act	act	NOUN
iiclr-17826	364	24	that	that	PRON
iiclr-17826	364	25	will	will	AUX
iiclr-17826	364	26	likely	likely	ADV
iiclr-17826	364	27	result	result	VERB
iiclr-17826	364	28	in	in	ADP
iiclr-17826	364	29	death	death	NOUN
iiclr-17826	364	30	or	or	CCONJ
iiclr-17826	364	31	bodily	bodily	ADJ
iiclr-17826	364	32	harm	harm	NOUN
iiclr-17826	364	33	,	,	PUNCT
iiclr-17826	364	34	the	the	DET
iiclr-17826	364	35	rule	rule	NOUN
iiclr-17826	364	36	essentially	essentially	ADV
iiclr-17826	364	37	precludes	preclude	VERB
iiclr-17826	364	38	a	a	DET
iiclr-17826	364	39	lawyer	lawyer	NOUN
iiclr-17826	364	40	from	from	ADP
iiclr-17826	364	41	revealing	reveal	VERB
iiclr-17826	364	42	a	a	DET
iiclr-17826	364	43	corporations	corporation	NOUN
iiclr-17826	364	44	ongoing	ongoing	ADJ
iiclr-17826	364	45	financial	financial	ADJ
iiclr-17826	364	46	fraud	fraud	NOUN
iiclr-17826	364	47	.	.	PUNCT
iiclr-17826	365	1	126	126	NUM
iiclr-17826	365	2	further	far	ADV
iiclr-17826	365	3	,	,	PUNCT
iiclr-17826	365	4	pursuant	pursuant	ADJ
iiclr-17826	365	5	to	to	PART
iiclr-17826	365	6	rule	rule	VERB
iiclr-17826	365	7	1.2	1.2	NUM
iiclr-17826	365	8	,	,	PUNCT
iiclr-17826	365	9	an	an	DET
iiclr-17826	365	10	attorney	attorney	NOUN
iiclr-17826	365	11	"	"	PUNCT
iiclr-17826	365	12	shall	shall	AUX
iiclr-17826	365	13	not	not	PART
iiclr-17826	365	14	counsel	counsel	VERB
iiclr-17826	365	15	a	a	DET
iiclr-17826	365	16	client	client	NOUN
iiclr-17826	365	17	to	to	PART
iiclr-17826	365	18	engage	engage	VERB
iiclr-17826	365	19	,	,	PUNCT
iiclr-17826	365	20	or	or	CCONJ
iiclr-17826	365	21	assist	assist	VERB
iiclr-17826	365	22	a	a	DET
iiclr-17826	365	23	client	client	NOUN
iiclr-17826	365	24	,	,	PUNCT
iiclr-17826	365	25	in	in	ADP
iiclr-17826	365	26	conduct	conduct	NOUN
iiclr-17826	365	27	that	that	SCONJ
iiclr-17826	365	28	the	the	DET
iiclr-17826	365	29	lawyer	lawyer	NOUN
iiclr-17826	365	30	knows	know	VERB
iiclr-17826	365	31	is	be	AUX
iiclr-17826	365	32	criminal	criminal	ADJ
iiclr-17826	365	33	or	or	CCONJ
iiclr-17826	365	34	fraudulent	fraudulent	ADJ
iiclr-17826	365	35	.	.	PUNCT
iiclr-17826	365	36	"	"	PUNCT
iiclr-17826	366	1	127	127	NUM
iiclr-17826	366	2	the	the	DET
iiclr-17826	366	3	attorney	attorney	NOUN
iiclr-17826	366	4	may	may	AUX
iiclr-17826	366	5	,	,	PUNCT
iiclr-17826	366	6	however	however	ADV
iiclr-17826	366	7	,	,	PUNCT
iiclr-17826	366	8	discuss	discuss	VERB
iiclr-17826	366	9	the	the	DET
iiclr-17826	366	10	legal	legal	ADJ
iiclr-17826	366	11	consequences	consequence	NOUN
iiclr-17826	366	12	of	of	ADP
iiclr-17826	366	13	any	any	DET
iiclr-17826	366	14	proposed	propose	VERB
iiclr-17826	366	15	course	course	NOUN
iiclr-17826	366	16	of	of	ADP
iiclr-17826	366	17	conduct	conduct	NOUN
iiclr-17826	366	18	with	with	ADP
iiclr-17826	366	19	the	the	DET
iiclr-17826	366	20	client	client	NOUN
iiclr-17826	366	21	and	and	CCONJ
iiclr-17826	366	22	may	may	AUX
iiclr-17826	366	23	assist	assist	VERB
iiclr-17826	366	24	the	the	DET
iiclr-17826	366	25	client	client	NOUN
iiclr-17826	366	26	in	in	ADP
iiclr-17826	366	27	making	make	VERB
iiclr-17826	366	28	a	a	DET
iiclr-17826	366	29	good	good	ADJ
iiclr-17826	366	30	faith	faith	NOUN
iiclr-17826	366	31	effort	effort	NOUN
iiclr-17826	366	32	to	to	PART
iiclr-17826	366	33	determine	determine	VERB
iiclr-17826	366	34	the	the	DET
iiclr-17826	366	35	application	application	NOUN
iiclr-17826	366	36	of	of	ADP
iiclr-17826	366	37	the	the	DET
iiclr-17826	366	38	law	law	NOUN
iiclr-17826	366	39	as	as	SCONJ
iiclr-17826	366	40	it	it	PRON
iiclr-17826	366	41	relates	relate	VERB
iiclr-17826	366	42	to	to	ADP
iiclr-17826	366	43	that	that	DET
iiclr-17826	366	44	conduct	conduct	NOUN
iiclr-17826	366	45	.	.	PUNCT
iiclr-17826	367	1	128	128	NUM
iiclr-17826	367	2	the	the	DET
iiclr-17826	367	3	official	official	ADJ
iiclr-17826	367	4	comment	comment	NOUN
iiclr-17826	367	5	to	to	PART
iiclr-17826	367	6	rule	rule	VERB
iiclr-17826	367	7	1.2	1.2	NUM
iiclr-17826	367	8	provides	provide	VERB
iiclr-17826	367	9	that	that	SCONJ
iiclr-17826	367	10	:	:	PUNCT
iiclr-17826	367	11	the	the	DET
iiclr-17826	367	12	fact	fact	NOUN
iiclr-17826	367	13	that	that	SCONJ
iiclr-17826	367	14	a	a	DET
iiclr-17826	367	15	client	client	NOUN
iiclr-17826	367	16	uses	use	VERB
iiclr-17826	367	17	advice	advice	NOUN
iiclr-17826	367	18	in	in	ADP
iiclr-17826	367	19	a	a	DET
iiclr-17826	367	20	course	course	NOUN
iiclr-17826	367	21	of	of	ADP
iiclr-17826	367	22	action	action	NOUN
iiclr-17826	367	23	that	that	PRON
iiclr-17826	367	24	is	be	AUX
iiclr-17826	367	25	criminal	criminal	ADJ
iiclr-17826	367	26	or	or	CCONJ
iiclr-17826	367	27	fraudulent	fraudulent	ADJ
iiclr-17826	367	28	does	do	AUX
iiclr-17826	367	29	not	not	PART
iiclr-17826	367	30	,	,	PUNCT
iiclr-17826	367	31	of	of	ADP
iiclr-17826	367	32	itself	itself	PRON
iiclr-17826	367	33	,	,	PUNCT
iiclr-17826	367	34	make	make	VERB
iiclr-17826	367	35	a	a	DET
iiclr-17826	367	36	lawyer	lawyer	NOUN
iiclr-17826	367	37	a	a	DET
iiclr-17826	367	38	party	party	NOUN
iiclr-17826	367	39	to	to	ADP
iiclr-17826	367	40	the	the	DET
iiclr-17826	367	41	course	course	NOUN
iiclr-17826	367	42	of	of	ADP
iiclr-17826	367	43	action	action	NOUN
iiclr-17826	367	44	.	.	PUNCT
iiclr-17826	368	1	however	however	ADV
iiclr-17826	368	2	,	,	PUNCT
iiclr-17826	368	3	a	a	DET
iiclr-17826	368	4	lawyer	lawyer	NOUN
iiclr-17826	368	5	may	may	AUX
iiclr-17826	368	6	not	not	PART
iiclr-17826	368	7	knowingly	knowingly	ADV
iiclr-17826	368	8	assist	assist	VERB
iiclr-17826	368	9	a	a	DET
iiclr-17826	368	10	client	client	NOUN
iiclr-17826	368	11	in	in	ADP
iiclr-17826	368	12	criminal	criminal	ADJ
iiclr-17826	368	13	or	or	CCONJ
iiclr-17826	368	14	fraudulent	fraudulent	ADJ
iiclr-17826	368	15	conduct	conduct	NOUN
iiclr-17826	368	16	.	.	PUNCT
iiclr-17826	369	1	there	there	PRON
iiclr-17826	369	2	is	be	VERB
iiclr-17826	369	3	a	a	DET
iiclr-17826	369	4	critical	critical	ADJ
iiclr-17826	369	5	distinction	distinction	NOUN
iiclr-17826	369	6	between	between	ADP
iiclr-17826	369	7	presenting	present	VERB
iiclr-17826	369	8	an	an	DET
iiclr-17826	369	9	analysis	analysis	NOUN
iiclr-17826	369	10	of	of	ADP
iiclr-17826	369	11	legal	legal	ADJ
iiclr-17826	369	12	aspects	aspect	NOUN
iiclr-17826	369	13	of	of	ADP
iiclr-17826	369	14	questionable	questionable	ADJ
iiclr-17826	369	15	conduct	conduct	NOUN
iiclr-17826	369	16	and	and	CCONJ
iiclr-17826	369	17	recommending	recommend	VERB
iiclr-17826	369	18	the	the	DET
iiclr-17826	369	19	means	mean	NOUN
iiclr-17826	369	20	by	by	ADP
iiclr-17826	369	21	which	which	PRON
iiclr-17826	369	22	a	a	DET
iiclr-17826	369	23	crime	crime	NOUN
iiclr-17826	369	24	or	or	CCONJ
iiclr-17826	369	25	fraud	fraud	NOUN
iiclr-17826	369	26	might	might	AUX
iiclr-17826	369	27	be	be	AUX
iiclr-17826	369	28	committed	commit	VERB
iiclr-17826	369	29	with	with	ADP
iiclr-17826	369	30	impunity	impunity	NOUN
iiclr-17826	369	31	.	.	PUNCT
iiclr-17826	370	1	2	2	NUM
iiclr-17826	370	2	1	1	NUM
iiclr-17826	370	3	123	123	NUM
iiclr-17826	370	4	.	.	PUNCT
iiclr-17826	371	1	see	see	VERB
iiclr-17826	371	2	generally	generally	ADV
iiclr-17826	371	3	patti	patti	ADJ
iiclr-17826	371	4	waldmeir	waldmeir	NOUN
iiclr-17826	371	5	,	,	PUNCT
iiclr-17826	371	6	hidden	hide	VERB
iiclr-17826	371	7	dangers	danger	NOUN
iiclr-17826	371	8	of	of	ADP
iiclr-17826	371	9	turning	turn	VERB
iiclr-17826	371	10	our	our	PRON
iiclr-17826	371	11	lawyers	lawyer	NOUN
iiclr-17826	371	12	into	into	ADP
iiclr-17826	371	13	watchdogs	watchdog	NOUN
iiclr-17826	371	14	,	,	PUNCT
iiclr-17826	371	15	financial	financial	ADJ
iiclr-17826	371	16	times	time	NOUN
iiclr-17826	371	17	(	(	PUNCT
iiclr-17826	371	18	london	london	PROPN
iiclr-17826	371	19	)	)	PUNCT
iiclr-17826	371	20	,	,	PUNCT
iiclr-17826	371	21	may	may	AUX
iiclr-17826	371	22	5	5	NUM
iiclr-17826	371	23	,	,	PUNCT
iiclr-17826	371	24	2003	2003	NUM
iiclr-17826	371	25	,	,	PUNCT
iiclr-17826	371	26	features	feature	VERB
iiclr-17826	371	27	law	law	NOUN
iiclr-17826	371	28	and	and	CCONJ
iiclr-17826	371	29	business	business	NOUN
iiclr-17826	371	30	,	,	PUNCT
iiclr-17826	371	31	at	at	ADP
iiclr-17826	371	32	10	10	NUM
iiclr-17826	371	33	.	.	PUNCT
iiclr-17826	371	34	124	124	NUM
iiclr-17826	371	35	.	.	PUNCT
iiclr-17826	372	1	model	model	NOUN
iiclr-17826	372	2	rules	rule	NOUN
iiclr-17826	372	3	of	of	ADP
iiclr-17826	372	4	prof'l	prof'l	PROPN
iiclr-17826	372	5	conduct	conduct	VERB
iiclr-17826	372	6	r.	r.	NOUN
iiclr-17826	372	7	1.6(a	1.6(a	NUM
iiclr-17826	372	8	)	)	PUNCT
iiclr-17826	372	9	&	&	CCONJ
iiclr-17826	372	10	(	(	PUNCT
iiclr-17826	372	11	b)(1	b)(1	NOUN
iiclr-17826	372	12	)	)	PUNCT
iiclr-17826	372	13	(	(	PUNCT
iiclr-17826	372	14	2002	2002	NUM
iiclr-17826	372	15	)	)	PUNCT
iiclr-17826	372	16	(	(	PUNCT
iiclr-17826	372	17	emphasis	emphasis	NOUN
iiclr-17826	372	18	added	add	VERB
iiclr-17826	372	19	)	)	PUNCT
iiclr-17826	372	20	.	.	PUNCT
iiclr-17826	373	1	125	125	NUM
iiclr-17826	373	2	.	.	PUNCT
iiclr-17826	373	3	see	see	VERB
iiclr-17826	373	4	i	i	PRON
iiclr-17826	373	5	d.	d.	PROPN
iiclr-17826	373	6	126	126	NUM
iiclr-17826	373	7	.	.	PUNCT
iiclr-17826	374	1	see	see	VERB
iiclr-17826	374	2	goldschmid	goldschmid	ADJ
iiclr-17826	374	3	speech	speech	NOUN
iiclr-17826	374	4	,	,	PUNCT
iiclr-17826	374	5	supra	supra	PROPN
iiclr-17826	374	6	note	note	NOUN
iiclr-17826	374	7	81	81	NUM
iiclr-17826	374	8	.	.	PUNCT
iiclr-17826	375	1	127	127	NUM
iiclr-17826	375	2	.	.	PUNCT
iiclr-17826	376	1	model	model	NOUN
iiclr-17826	376	2	rules	rule	NOUN
iiclr-17826	376	3	of	of	ADP
iiclr-17826	376	4	prof'l	prof'l	PROPN
iiclr-17826	376	5	conduct	conduct	VERB
iiclr-17826	376	6	r.	r.	PROPN
iiclr-17826	376	7	1.2(d	1.2(d	NUM
iiclr-17826	376	8	)	)	PUNCT
iiclr-17826	376	9	(	(	PUNCT
iiclr-17826	376	10	2002	2002	NUM
iiclr-17826	376	11	)	)	PUNCT
iiclr-17826	376	12	.	.	PUNCT
iiclr-17826	377	1	128	128	NUM
iiclr-17826	377	2	.	.	PUNCT
iiclr-17826	378	1	i	i	PRON
iiclr-17826	378	2	d.	d.	PROPN
iiclr-17826	378	3	129	129	NUM
iiclr-17826	378	4	.	.	PUNCT
iiclr-17826	379	1	model	model	NOUN
iiclr-17826	379	2	rules	rule	NOUN
iiclr-17826	379	3	of	of	ADP
iiclr-17826	379	4	prof'l	prof'l	NUM
iiclr-17826	379	5	conduct	conduct	VERB
iiclr-17826	379	6	r.	r.	PROPN
iiclr-17826	379	7	1.2	1.2	NUM
iiclr-17826	379	8	cmt	cmt	PROPN
iiclr-17826	379	9	.	.	PUNCT
iiclr-17826	380	1	(	(	PUNCT
iiclr-17826	380	2	2002	2002	NUM
iiclr-17826	380	3	)	)	PUNCT
iiclr-17826	380	4	.	.	PUNCT
iiclr-17826	381	1	[	[	X
iiclr-17826	381	2	vol	vol	NOUN
iiclr-17826	381	3	.	.	PUNCT
iiclr-17826	382	1	14:3	14:3	NUM
iiclr-17826	382	2	challenges	challenge	NOUN
iiclr-17826	382	3	for	for	ADP
iiclr-17826	382	4	foreign	foreign	ADJ
iiclr-17826	382	5	atrorneys	atrorney	NOUN
iiclr-17826	382	6	if	if	SCONJ
iiclr-17826	382	7	a	a	DET
iiclr-17826	382	8	lawyer	lawyer	NOUN
iiclr-17826	382	9	discovers	discover	VERB
iiclr-17826	382	10	that	that	SCONJ
iiclr-17826	382	11	his	his	PRON
iiclr-17826	382	12	client	client	NOUN
iiclr-17826	382	13	is	be	AUX
iiclr-17826	382	14	engaged	engage	VERB
iiclr-17826	382	15	in	in	ADP
iiclr-17826	382	16	ongoing	ongoing	ADJ
iiclr-17826	382	17	criminal	criminal	ADJ
iiclr-17826	382	18	or	or	CCONJ
iiclr-17826	382	19	fraudulent	fraudulent	ADJ
iiclr-17826	382	20	conduct	conduct	NOUN
iiclr-17826	382	21	,	,	PUNCT
iiclr-17826	382	22	aba	aba	PROPN
iiclr-17826	382	23	model	model	NOUN
iiclr-17826	382	24	rule	rule	NOUN
iiclr-17826	382	25	1.16	1.16	NUM
iiclr-17826	382	26	provides	provide	VERB
iiclr-17826	382	27	the	the	DET
iiclr-17826	382	28	attorney	attorney	NOUN
iiclr-17826	382	29	's	's	PART
iiclr-17826	382	30	course	course	NOUN
iiclr-17826	382	31	of	of	ADP
iiclr-17826	382	32	action	action	NOUN
iiclr-17826	382	33	.	.	PUNCT
iiclr-17826	383	1	130	130	NUM
iiclr-17826	383	2	essentially	essentially	ADV
iiclr-17826	383	3	,	,	PUNCT
iiclr-17826	383	4	the	the	DET
iiclr-17826	383	5	rule	rule	NOUN
iiclr-17826	383	6	states	state	VERB
iiclr-17826	383	7	that	that	SCONJ
iiclr-17826	383	8	a	a	DET
iiclr-17826	383	9	lawyer	lawyer	NOUN
iiclr-17826	383	10	must	must	AUX
iiclr-17826	383	11	decline	decline	VERB
iiclr-17826	383	12	or	or	CCONJ
iiclr-17826	383	13	withdraw	withdraw	VERB
iiclr-17826	383	14	from	from	ADP
iiclr-17826	383	15	representation	representation	NOUN
iiclr-17826	383	16	if	if	SCONJ
iiclr-17826	383	17	the	the	DET
iiclr-17826	383	18	client	client	NOUN
iiclr-17826	383	19	demands	demand	VERB
iiclr-17826	383	20	that	that	SCONJ
iiclr-17826	383	21	the	the	DET
iiclr-17826	383	22	lawyer	lawyer	NOUN
iiclr-17826	383	23	engage	engage	VERB
iiclr-17826	383	24	in	in	ADP
iiclr-17826	383	25	conduct	conduct	NOUN
iiclr-17826	383	26	that	that	PRON
iiclr-17826	383	27	is	be	AUX
iiclr-17826	383	28	illegal	illegal	ADJ
iiclr-17826	383	29	or	or	CCONJ
iiclr-17826	383	30	violates	violate	VERB
iiclr-17826	383	31	the	the	DET
iiclr-17826	383	32	rules	rule	NOUN
iiclr-17826	383	33	of	of	ADP
iiclr-17826	383	34	professional	professional	ADJ
iiclr-17826	383	35	conduct.13	conduct.13	PROPN
iiclr-17826	383	36	'	'	PUNCT
iiclr-17826	383	37	the	the	DET
iiclr-17826	383	38	rule	rule	NOUN
iiclr-17826	383	39	also	also	ADV
iiclr-17826	383	40	provides	provide	VERB
iiclr-17826	383	41	that	that	SCONJ
iiclr-17826	383	42	a	a	DET
iiclr-17826	383	43	lawyer	lawyer	NOUN
iiclr-17826	383	44	"	"	PUNCT
iiclr-17826	383	45	may	may	AUX
iiclr-17826	383	46	"	"	PUNCT
iiclr-17826	383	47	withdraw	withdraw	VERB
iiclr-17826	383	48	if	if	SCONJ
iiclr-17826	383	49	the	the	DET
iiclr-17826	383	50	client	client	NOUN
iiclr-17826	383	51	persists	persist	VERB
iiclr-17826	383	52	in	in	ADP
iiclr-17826	383	53	a	a	DET
iiclr-17826	383	54	course	course	NOUN
iiclr-17826	383	55	of	of	ADP
iiclr-17826	383	56	conduct	conduct	NOUN
iiclr-17826	383	57	that	that	SCONJ
iiclr-17826	383	58	the	the	DET
iiclr-17826	383	59	attorney	attorney	NOUN
iiclr-17826	383	60	reasonably	reasonably	ADV
iiclr-17826	383	61	believes	believe	VERB
iiclr-17826	383	62	is	be	AUX
iiclr-17826	383	63	criminal	criminal	ADJ
iiclr-17826	383	64	or	or	CCONJ
iiclr-17826	383	65	fraudulent	fraudulent	ADJ
iiclr-17826	383	66	.	.	PUNCT
iiclr-17826	384	1	3	3	NUM
iiclr-17826	384	2	the	the	DET
iiclr-17826	384	3	key	key	NOUN
iiclr-17826	384	4	to	to	PART
iiclr-17826	384	5	rule	rule	VERB
iiclr-17826	384	6	1.16	1.16	NUM
iiclr-17826	384	7	is	be	AUX
iiclr-17826	384	8	that	that	SCONJ
iiclr-17826	384	9	an	an	DET
iiclr-17826	384	10	attorney	attorney	NOUN
iiclr-17826	384	11	's	's	PART
iiclr-17826	384	12	obligation	obligation	NOUN
iiclr-17826	384	13	to	to	PART
iiclr-17826	384	14	withdraw	withdraw	VERB
iiclr-17826	384	15	is	be	AUX
iiclr-17826	384	16	only	only	ADV
iiclr-17826	384	17	invoked	invoke	VERB
iiclr-17826	384	18	if	if	SCONJ
iiclr-17826	384	19	the	the	DET
iiclr-17826	384	20	client	client	NOUN
iiclr-17826	384	21	"	"	PUNCT
iiclr-17826	384	22	demands	demand	NOUN
iiclr-17826	384	23	"	"	PUNCT
iiclr-17826	384	24	that	that	PRON
iiclr-17826	384	25	the	the	DET
iiclr-17826	384	26	lawyer	lawyer	NOUN
iiclr-17826	384	27	engage	engage	VERB
iiclr-17826	384	28	in	in	ADP
iiclr-17826	384	29	criminal	criminal	ADJ
iiclr-17826	384	30	or	or	CCONJ
iiclr-17826	384	31	unethical	unethical	ADJ
iiclr-17826	384	32	conduct	conduct	NOUN
iiclr-17826	384	33	.	.	PUNCT
iiclr-17826	385	1	33	33	NUM
iiclr-17826	385	2	in	in	ADP
iiclr-17826	385	3	other	other	ADJ
iiclr-17826	385	4	words	word	NOUN
iiclr-17826	385	5	,	,	PUNCT
iiclr-17826	385	6	if	if	SCONJ
iiclr-17826	385	7	the	the	DET
iiclr-17826	385	8	attorney	attorney	NOUN
iiclr-17826	385	9	knows	know	VERB
iiclr-17826	385	10	the	the	DET
iiclr-17826	385	11	client	client	NOUN
iiclr-17826	385	12	is	be	AUX
iiclr-17826	385	13	engaging	engage	VERB
iiclr-17826	385	14	in	in	ADP
iiclr-17826	385	15	illegal	illegal	ADJ
iiclr-17826	385	16	conduct	conduct	NOUN
iiclr-17826	385	17	with	with	ADP
iiclr-17826	385	18	which	which	PRON
iiclr-17826	385	19	he	he	PRON
iiclr-17826	385	20	or	or	CCONJ
iiclr-17826	385	21	she	she	PRON
iiclr-17826	385	22	is	be	AUX
iiclr-17826	385	23	not	not	PART
iiclr-17826	385	24	demanded	demand	VERB
iiclr-17826	385	25	to	to	PART
iiclr-17826	385	26	participate	participate	VERB
iiclr-17826	385	27	,	,	PUNCT
iiclr-17826	385	28	the	the	DET
iiclr-17826	385	29	lawyer	lawyer	NOUN
iiclr-17826	385	30	does	do	AUX
iiclr-17826	385	31	not	not	PART
iiclr-17826	385	32	have	have	VERB
iiclr-17826	385	33	to	to	PART
iiclr-17826	385	34	withdraw	withdraw	VERB
iiclr-17826	385	35	.	.	PUNCT
iiclr-17826	386	1	134	134	NUM
iiclr-17826	386	2	also	also	ADV
iiclr-17826	386	3	,	,	PUNCT
iiclr-17826	386	4	in	in	ADP
iiclr-17826	386	5	such	such	ADJ
iiclr-17826	386	6	instances	instance	NOUN
iiclr-17826	386	7	where	where	SCONJ
iiclr-17826	386	8	the	the	DET
iiclr-17826	386	9	lawyer	lawyer	NOUN
iiclr-17826	386	10	does	do	AUX
iiclr-17826	386	11	withdraw	withdraw	VERB
iiclr-17826	386	12	,	,	PUNCT
iiclr-17826	386	13	he	he	PRON
iiclr-17826	386	14	is	be	AUX
iiclr-17826	386	15	not	not	PART
iiclr-17826	386	16	required	require	VERB
iiclr-17826	386	17	to	to	PART
iiclr-17826	386	18	disclose	disclose	VERB
iiclr-17826	386	19	the	the	DET
iiclr-17826	386	20	information	information	NOUN
iiclr-17826	386	21	.	.	PUNCT
iiclr-17826	387	1	135	135	NUM
iiclr-17826	387	2	finally	finally	ADV
iiclr-17826	387	3	,	,	PUNCT
iiclr-17826	387	4	the	the	DET
iiclr-17826	387	5	attorney	attorney	NOUN
iiclr-17826	387	6	-	-	PUNCT
iiclr-17826	387	7	client	client	NOUN
iiclr-17826	387	8	relationship	relationship	NOUN
iiclr-17826	387	9	in	in	ADP
iiclr-17826	387	10	the	the	DET
iiclr-17826	387	11	context	context	NOUN
iiclr-17826	387	12	of	of	ADP
iiclr-17826	387	13	an	an	DET
iiclr-17826	387	14	organization	organization	NOUN
iiclr-17826	387	15	is	be	AUX
iiclr-17826	387	16	described	describe	VERB
iiclr-17826	387	17	in	in	ADP
iiclr-17826	387	18	rule	rule	NOUN
iiclr-17826	387	19	1.13.136	1.13.136	NOUN
iiclr-17826	387	20	under	under	ADP
iiclr-17826	387	21	rule	rule	NOUN
iiclr-17826	387	22	1.13	1.13	NUM
iiclr-17826	387	23	,	,	PUNCT
iiclr-17826	387	24	when	when	SCONJ
iiclr-17826	387	25	the	the	DET
iiclr-17826	387	26	attorney	attorney	NOUN
iiclr-17826	387	27	knows	know	VERB
iiclr-17826	387	28	that	that	SCONJ
iiclr-17826	387	29	the	the	DET
iiclr-17826	387	30	organization	organization	NOUN
iiclr-17826	387	31	or	or	CCONJ
iiclr-17826	387	32	an	an	DET
iiclr-17826	387	33	employee	employee	NOUN
iiclr-17826	387	34	is	be	AUX
iiclr-17826	387	35	engaged	engage	VERB
iiclr-17826	387	36	in	in	ADP
iiclr-17826	387	37	illegal	illegal	ADJ
iiclr-17826	387	38	conduct	conduct	NOUN
iiclr-17826	387	39	,	,	PUNCT
iiclr-17826	387	40	the	the	DET
iiclr-17826	387	41	attorney	attorney	NOUN
iiclr-17826	387	42	is	be	AUX
iiclr-17826	387	43	permitted	permit	VERB
iiclr-17826	387	44	to	to	PART
iiclr-17826	387	45	:	:	PUNCT
iiclr-17826	387	46	(	(	PUNCT
iiclr-17826	387	47	1	1	X
iiclr-17826	387	48	)	)	PUNCT
iiclr-17826	387	49	ask	ask	VERB
iiclr-17826	387	50	for	for	ADP
iiclr-17826	387	51	reconsideration	reconsideration	NOUN
iiclr-17826	387	52	in	in	ADP
iiclr-17826	387	53	the	the	DET
iiclr-17826	387	54	matter	matter	NOUN
iiclr-17826	387	55	,	,	PUNCT
iiclr-17826	387	56	(	(	PUNCT
iiclr-17826	387	57	2	2	X
iiclr-17826	387	58	)	)	PUNCT
iiclr-17826	387	59	advise	advise	VERB
iiclr-17826	387	60	that	that	SCONJ
iiclr-17826	387	61	a	a	DET
iiclr-17826	387	62	second	second	ADJ
iiclr-17826	387	63	legal	legal	ADJ
iiclr-17826	387	64	opinion	opinion	NOUN
iiclr-17826	387	65	in	in	ADP
iiclr-17826	387	66	the	the	DET
iiclr-17826	387	67	matter	matter	NOUN
iiclr-17826	387	68	be	be	AUX
iiclr-17826	387	69	sought	seek	VERB
iiclr-17826	387	70	,	,	PUNCT
iiclr-17826	387	71	or	or	CCONJ
iiclr-17826	387	72	(	(	PUNCT
iiclr-17826	387	73	3	3	X
iiclr-17826	387	74	)	)	PUNCT
iiclr-17826	387	75	refer	refer	VERB
iiclr-17826	387	76	the	the	DET
iiclr-17826	387	77	matter	matter	NOUN
iiclr-17826	387	78	to	to	ADP
iiclr-17826	387	79	a	a	DET
iiclr-17826	387	80	higher	high	ADJ
iiclr-17826	387	81	authority	authority	NOUN
iiclr-17826	387	82	within	within	ADP
iiclr-17826	387	83	the	the	DET
iiclr-17826	387	84	organization	organization	NOUN
iiclr-17826	387	85	.	.	PUNCT
iiclr-17826	388	1	13	13	NUM
iiclr-17826	388	2	if	if	SCONJ
iiclr-17826	388	3	the	the	DET
iiclr-17826	388	4	organization	organization	NOUN
iiclr-17826	388	5	refuses	refuse	VERB
iiclr-17826	388	6	to	to	PART
iiclr-17826	388	7	take	take	VERB
iiclr-17826	388	8	action	action	NOUN
iiclr-17826	388	9	to	to	PART
iiclr-17826	388	10	stop	stop	VERB
iiclr-17826	388	11	the	the	DET
iiclr-17826	388	12	behavior	behavior	NOUN
iiclr-17826	388	13	,	,	PUNCT
iiclr-17826	388	14	the	the	DET
iiclr-17826	388	15	lawyer	lawyer	NOUN
iiclr-17826	388	16	is	be	AUX
iiclr-17826	388	17	permitted	permit	VERB
iiclr-17826	388	18	to	to	PART
iiclr-17826	388	19	resign	resign	VERB
iiclr-17826	388	20	.	.	PUNCT
iiclr-17826	389	1	138	138	NUM
iiclr-17826	389	2	in	in	ADP
iiclr-17826	389	3	addition	addition	NOUN
iiclr-17826	389	4	to	to	ADP
iiclr-17826	389	5	the	the	DET
iiclr-17826	389	6	obvious	obvious	ADJ
iiclr-17826	389	7	lack	lack	NOUN
iiclr-17826	389	8	of	of	ADP
iiclr-17826	389	9	substance	substance	NOUN
iiclr-17826	389	10	to	to	ADP
iiclr-17826	389	11	these	these	DET
iiclr-17826	389	12	rules	rule	NOUN
iiclr-17826	389	13	,	,	PUNCT
iiclr-17826	389	14	they	they	PRON
iiclr-17826	389	15	have	have	AUX
iiclr-17826	389	16	also	also	ADV
iiclr-17826	389	17	been	be	AUX
iiclr-17826	389	18	inadequately	inadequately	ADV
iiclr-17826	389	19	enforced	enforce	VERB
iiclr-17826	389	20	.	.	PUNCT
iiclr-17826	390	1	139	139	NUM
iiclr-17826	390	2	many	many	ADJ
iiclr-17826	390	3	believe	believe	VERB
iiclr-17826	390	4	that	that	SCONJ
iiclr-17826	390	5	state	state	NOUN
iiclr-17826	390	6	bar	bar	NOUN
iiclr-17826	390	7	associations	association	NOUN
iiclr-17826	390	8	have	have	AUX
iiclr-17826	390	9	been	be	AUX
iiclr-17826	390	10	lax	lax	ADJ
iiclr-17826	390	11	in	in	ADP
iiclr-17826	390	12	their	their	PRON
iiclr-17826	390	13	efforts	effort	NOUN
iiclr-17826	390	14	to	to	PART
iiclr-17826	390	15	discipline	discipline	VERB
iiclr-17826	390	16	attorneys	attorney	NOUN
iiclr-17826	390	17	for	for	ADP
iiclr-17826	390	18	their	their	PRON
iiclr-17826	390	19	misconduct	misconduct	NOUN
iiclr-17826	390	20	,	,	PUNCT
iiclr-17826	390	21	especially	especially	ADV
iiclr-17826	390	22	when	when	SCONJ
iiclr-17826	390	23	it	it	PRON
iiclr-17826	390	24	comes	come	VERB
iiclr-17826	390	25	to	to	ADP
iiclr-17826	390	26	securities	security	NOUN
iiclr-17826	390	27	fraud	fraud	NOUN
iiclr-17826	390	28	.	.	PUNCT
iiclr-17826	391	1	"4	"4	PROPN
iiclr-17826	391	2	°	°	ADP
iiclr-17826	391	3	in	in	ADP
iiclr-17826	391	4	fact	fact	NOUN
iiclr-17826	391	5	,	,	PUNCT
iiclr-17826	391	6	the	the	DET
iiclr-17826	391	7	legal	legal	ADJ
iiclr-17826	391	8	profession	profession	NOUN
iiclr-17826	391	9	has	have	AUX
iiclr-17826	391	10	largely	largely	ADV
iiclr-17826	391	11	taken	take	VERB
iiclr-17826	391	12	advantage	advantage	NOUN
iiclr-17826	391	13	of	of	ADP
iiclr-17826	391	14	the	the	DET
iiclr-17826	391	15	fact	fact	NOUN
iiclr-17826	391	16	that	that	SCONJ
iiclr-17826	391	17	it	it	PRON
iiclr-17826	391	18	has	have	AUX
iiclr-17826	391	19	been	be	AUX
iiclr-17826	391	20	left	leave	VERB
iiclr-17826	391	21	to	to	PART
iiclr-17826	391	22	develop	develop	VERB
iiclr-17826	391	23	and	and	CCONJ
iiclr-17826	391	24	enforce	enforce	VERB
iiclr-17826	391	25	its	its	PRON
iiclr-17826	391	26	own	own	ADJ
iiclr-17826	391	27	system	system	NOUN
iiclr-17826	391	28	of	of	ADP
iiclr-17826	391	29	self	self	NOUN
iiclr-17826	391	30	-	-	PUNCT
iiclr-17826	391	31	governance	governance	NOUN
iiclr-17826	391	32	with	with	ADP
iiclr-17826	391	33	little	little	ADJ
iiclr-17826	391	34	or	or	CCONJ
iiclr-17826	391	35	no	no	PRON
iiclr-17826	391	36	oversight	oversight	NOUN
iiclr-17826	391	37	by	by	ADP
iiclr-17826	391	38	the	the	DET
iiclr-17826	391	39	government	government	NOUN
iiclr-17826	391	40	.	.	PUNCT
iiclr-17826	392	1	141	141	NUM
iiclr-17826	392	2	130	130	NUM
iiclr-17826	392	3	.	.	PUNCT
iiclr-17826	393	1	see	see	VERB
iiclr-17826	393	2	model	model	NOUN
iiclr-17826	393	3	rules	rule	NOUN
iiclr-17826	393	4	of	of	ADP
iiclr-17826	393	5	prof'l	prof'l	PROPN
iiclr-17826	393	6	conduct	conduct	VERB
iiclr-17826	393	7	r.	r.	PROPN
iiclr-17826	393	8	1.16	1.16	NUM
iiclr-17826	393	9	cmt	cmt	PROPN
iiclr-17826	393	10	.	.	PUNCT
iiclr-17826	394	1	(	(	PUNCT
iiclr-17826	394	2	2002	2002	NUM
iiclr-17826	394	3	)	)	PUNCT
iiclr-17826	394	4	.	.	PUNCT
iiclr-17826	395	1	131	131	X
iiclr-17826	395	2	.	.	PUNCT
iiclr-17826	396	1	i	i	PRON
iiclr-17826	396	2	d.	d.	PROPN
iiclr-17826	396	3	132	132	NUM
iiclr-17826	396	4	.	.	PUNCT
iiclr-17826	397	1	see	see	VERB
iiclr-17826	397	2	model	model	NOUN
iiclr-17826	397	3	rules	rule	NOUN
iiclr-17826	397	4	of	of	ADP
iiclr-17826	397	5	prof'l	prof'l	PROPN
iiclr-17826	397	6	conduct	conduct	VERB
iiclr-17826	397	7	r.	r.	PROPN
iiclr-17826	397	8	1.16	1.16	NUM
iiclr-17826	397	9	cmt	cmt	PROPN
iiclr-17826	397	10	.	.	PROPN
iiclr-17826	397	11	,	,	PUNCT
iiclr-17826	397	12	116	116	NUM
iiclr-17826	397	13	.	.	PUNCT
iiclr-17826	398	1	133	133	NUM
iiclr-17826	398	2	.	.	PUNCT
iiclr-17826	399	1	see	see	VERB
iiclr-17826	399	2	i	i	PRON
iiclr-17826	399	3	d.	d.	PROPN
iiclr-17826	399	4	134	134	NUM
iiclr-17826	399	5	.	.	PUNCT
iiclr-17826	400	1	see	see	VERB
iiclr-17826	400	2	i	i	PRON
iiclr-17826	400	3	d.	d.	PROPN
iiclr-17826	400	4	135	135	NUM
iiclr-17826	400	5	.	.	PUNCT
iiclr-17826	401	1	see	see	VERB
iiclr-17826	401	2	model	model	NOUN
iiclr-17826	401	3	rules	rule	NOUN
iiclr-17826	401	4	ofprof'l	ofprof'l	PROPN
iiclr-17826	401	5	conduct	conduct	VERB
iiclr-17826	401	6	r.	r.	PROPN
iiclr-17826	401	7	1.6	1.6	NUM
iiclr-17826	401	8	(	(	PUNCT
iiclr-17826	401	9	2002	2002	NUM
iiclr-17826	401	10	)	)	PUNCT
iiclr-17826	401	11	.	.	PUNCT
iiclr-17826	402	1	136	136	NUM
iiclr-17826	402	2	.	.	PUNCT
iiclr-17826	403	1	see	see	VERB
iiclr-17826	403	2	model	model	NOUN
iiclr-17826	403	3	rules	rule	NOUN
iiclr-17826	403	4	ofprof'l	ofprof'l	PROPN
iiclr-17826	403	5	conduct	conduct	VERB
iiclr-17826	403	6	r.	r.	PROPN
iiclr-17826	403	7	1.13	1.13	NUM
iiclr-17826	403	8	(	(	PUNCT
iiclr-17826	403	9	2002	2002	NUM
iiclr-17826	403	10	)	)	PUNCT
iiclr-17826	403	11	(	(	PUNCT
iiclr-17826	403	12	rule	rule	VERB
iiclr-17826	403	13	1.13	1.13	NUM
iiclr-17826	403	14	is	be	AUX
iiclr-17826	403	15	discussed	discuss	VERB
iiclr-17826	403	16	infra	infra	NOUN
iiclr-17826	403	17	text	text	NOUN
iiclr-17826	403	18	accompanying	accompany	VERB
iiclr-17826	403	19	notes	note	NOUN
iiclr-17826	403	20	235	235	NUM
iiclr-17826	403	21	-	-	SYM
iiclr-17826	403	22	39	39	NUM
iiclr-17826	403	23	)	)	PUNCT
iiclr-17826	403	24	.	.	PUNCT
iiclr-17826	404	1	137	137	NUM
iiclr-17826	404	2	.	.	PUNCT
iiclr-17826	405	1	see	see	VERB
iiclr-17826	405	2	model	model	NOUN
iiclr-17826	405	3	rules	rule	NOUN
iiclr-17826	405	4	of	of	ADP
iiclr-17826	405	5	prof'l	prof'l	PROPN
iiclr-17826	405	6	conduct	conduct	VERB
iiclr-17826	405	7	r.	r.	PROPN
iiclr-17826	405	8	1.13(b	1.13(b	PROPN
iiclr-17826	405	9	)	)	PUNCT
iiclr-17826	405	10	(	(	PUNCT
iiclr-17826	405	11	2002	2002	NUM
iiclr-17826	405	12	)	)	PUNCT
iiclr-17826	405	13	(	(	PUNCT
iiclr-17826	405	14	emphasis	emphasis	NOUN
iiclr-17826	405	15	added	add	VERB
iiclr-17826	405	16	)	)	PUNCT
iiclr-17826	405	17	.	.	PUNCT
iiclr-17826	406	1	138	138	NUM
iiclr-17826	406	2	.	.	PUNCT
iiclr-17826	407	1	model	model	NOUN
iiclr-17826	407	2	rules	rule	VERB
iiclr-17826	407	3	ofprof'l	ofprof'l	PROPN
iiclr-17826	407	4	conduct	conduct	VERB
iiclr-17826	407	5	r.	r.	PROPN
iiclr-17826	407	6	1.13(c	1.13(c	PROPN
iiclr-17826	407	7	)	)	PUNCT
iiclr-17826	407	8	(	(	PUNCT
iiclr-17826	407	9	2002	2002	NUM
iiclr-17826	407	10	)	)	PUNCT
iiclr-17826	407	11	(	(	PUNCT
iiclr-17826	407	12	emphasis	emphasis	NOUN
iiclr-17826	407	13	added	add	VERB
iiclr-17826	407	14	)	)	PUNCT
iiclr-17826	407	15	.	.	PUNCT
iiclr-17826	408	1	139	139	NUM
iiclr-17826	408	2	.	.	PUNCT
iiclr-17826	409	1	see	see	VERB
iiclr-17826	409	2	pitt	pitt	PROPN
iiclr-17826	409	3	speech	speech	NOUN
iiclr-17826	409	4	before	before	ADP
iiclr-17826	409	5	the	the	DET
iiclr-17826	409	6	aba	aba	PROPN
iiclr-17826	409	7	,	,	PUNCT
iiclr-17826	409	8	supra	supra	PROPN
iiclr-17826	409	9	note	note	NOUN
iiclr-17826	409	10	78	78	NUM
iiclr-17826	409	11	.	.	PUNCT
iiclr-17826	410	1	140	140	NUM
iiclr-17826	410	2	.	.	PUNCT
iiclr-17826	411	1	i	i	PRON
iiclr-17826	411	2	d.	d.	PROPN
iiclr-17826	411	3	see	see	VERB
iiclr-17826	411	4	patti	patti	PROPN
iiclr-17826	411	5	waldmeir	waldmeir	PROPN
iiclr-17826	411	6	,	,	PUNCT
iiclr-17826	411	7	sec	sec	PROPN
iiclr-17826	411	8	retreats	retreat	NOUN
iiclr-17826	411	9	on	on	ADP
iiclr-17826	411	10	sarbanes	sarbane	NOUN
iiclr-17826	411	11	-	-	PUNCT
iiclr-17826	411	12	oxley	oxley	ADJ
iiclr-17826	411	13	measures	measure	NOUN
iiclr-17826	411	14	for	for	ADP
iiclr-17826	411	15	company	company	NOUN
iiclr-17826	411	16	lawyers	lawyer	NOUN
iiclr-17826	411	17	,	,	PUNCT
iiclr-17826	411	18	financial	financial	ADJ
iiclr-17826	411	19	times	time	NOUN
iiclr-17826	411	20	(	(	PUNCT
iiclr-17826	411	21	london	london	PROPN
iiclr-17826	411	22	)	)	PUNCT
iiclr-17826	411	23	,	,	PUNCT
iiclr-17826	411	24	jan	jan	PROPN
iiclr-17826	411	25	.	.	PROPN
iiclr-17826	411	26	24	24	NUM
iiclr-17826	411	27	,	,	PUNCT
iiclr-17826	411	28	2003	2003	NUM
iiclr-17826	411	29	,	,	PUNCT
iiclr-17826	411	30	companies	company	NOUN
iiclr-17826	411	31	&	&	CCONJ
iiclr-17826	411	32	finance	finance	VERB
iiclr-17826	411	33	the	the	DET
iiclr-17826	411	34	americas	america	NOUN
iiclr-17826	411	35	,	,	PUNCT
iiclr-17826	411	36	at	at	ADP
iiclr-17826	411	37	27	27	NUM
iiclr-17826	411	38	[	[	SYM
iiclr-17826	411	39	hereinafter	hereinafter	NOUN
iiclr-17826	411	40	waldmeir	waldmeir	NOUN
iiclr-17826	411	41	,	,	PUNCT
iiclr-17826	411	42	sec	sec	PROPN
iiclr-17826	411	43	retreats	retreat	NOUN
iiclr-17826	411	44	]	]	PUNCT
iiclr-17826	411	45	.	.	PUNCT
iiclr-17826	412	1	141	141	NUM
iiclr-17826	412	2	.	.	X
iiclr-17826	413	1	see	see	VERB
iiclr-17826	413	2	waldmeir	waldmeir	NOUN
iiclr-17826	413	3	,	,	PUNCT
iiclr-17826	413	4	lawyers	lawyer	NOUN
iiclr-17826	413	5	on	on	ADP
iiclr-17826	413	6	duty	duty	NOUN
iiclr-17826	413	7	,	,	PUNCT
iiclr-17826	413	8	supra	supra	PROPN
iiclr-17826	413	9	note	note	PROPN
iiclr-17826	413	10	86	86	NUM
iiclr-17826	413	11	.	.	PUNCT
iiclr-17826	414	1	"	"	PUNCT
iiclr-17826	414	2	for	for	ADP
iiclr-17826	414	3	more	more	ADJ
iiclr-17826	414	4	than	than	ADP
iiclr-17826	414	5	200	200	NUM
iiclr-17826	414	6	years	year	NOUN
iiclr-17826	414	7	,	,	PUNCT
iiclr-17826	414	8	the	the	DET
iiclr-17826	414	9	us	us	PROPN
iiclr-17826	414	10	legal	legal	ADJ
iiclr-17826	414	11	profession	profession	NOUN
iiclr-17826	414	12	has	have	AUX
iiclr-17826	414	13	been	be	AUX
iiclr-17826	414	14	mostly	mostly	ADV
iiclr-17826	414	15	allowed	allow	VERB
iiclr-17826	414	16	to	to	PART
iiclr-17826	414	17	police	police	VERB
iiclr-17826	414	18	itself	itself	PRON
iiclr-17826	414	19	.	.	PUNCT
iiclr-17826	415	1	state	state	NOUN
iiclr-17826	415	2	courts	court	NOUN
iiclr-17826	415	3	have	have	AUX
iiclr-17826	415	4	exercised	exercise	VERB
iiclr-17826	415	5	gentle	gentle	ADJ
iiclr-17826	415	6	scrutiny	scrutiny	NOUN
iiclr-17826	415	7	,	,	PUNCT
iiclr-17826	415	8	guided	guide	VERB
iiclr-17826	415	9	almost	almost	ADV
iiclr-17826	415	10	entirely	entirely	ADV
iiclr-17826	415	11	by	by	ADP
iiclr-17826	415	12	state	state	NOUN
iiclr-17826	415	13	bar	bar	NOUN
iiclr-17826	415	14	associations	association	NOUN
iiclr-17826	415	15	.	.	PUNCT
iiclr-17826	415	16	"	"	PUNCT
iiclr-17826	416	1	i	i	PRON
iiclr-17826	416	2	d.	d.	PROPN
iiclr-17826	416	3	see	see	VERB
iiclr-17826	416	4	also	also	ADV
iiclr-17826	416	5	linnea	linnea	PROPN
iiclr-17826	416	6	b.	b.	PROPN
iiclr-17826	416	7	mccord	mccord	PROPN
iiclr-17826	416	8	&	&	CCONJ
iiclr-17826	416	9	gia	gia	PROPN
iiclr-17826	416	10	h.	h.	PROPN
iiclr-17826	416	11	weisdorn	weisdorn	VERB
iiclr-17826	416	12	,	,	PUNCT
iiclr-17826	416	13	blowing	blow	VERB
iiclr-17826	416	14	the	the	DET
iiclr-17826	416	15	whistle	whistle	NOUN
iiclr-17826	416	16	,	,	PUNCT
iiclr-17826	416	17	graziadio	graziadio	NOUN
iiclr-17826	416	18	business	business	NOUN
iiclr-17826	416	19	report	report	NOUN
iiclr-17826	416	20	,	,	PUNCT
iiclr-17826	416	21	6	6	NUM
iiclr-17826	416	22	j.	j.	PROPN
iiclr-17826	416	23	contemp	contemp	PROPN
iiclr-17826	416	24	.	.	PUNCT
iiclr-17826	417	1	bus	bus	NOUN
iiclr-17826	417	2	.	.	PUNCT
iiclr-17826	418	1	prac	prac	INTJ
iiclr-17826	418	2	.	.	PROPN
iiclr-17826	419	1	3	3	NUM
iiclr-17826	419	2	(	(	PUNCT
iiclr-17826	419	3	2003	2003	NUM
iiclr-17826	419	4	)	)	PUNCT
iiclr-17826	419	5	,	,	PUNCT
iiclr-17826	419	6	available	available	ADJ
iiclr-17826	419	7	at	at	ADP
iiclr-17826	419	8	http://www.gbr.pepperdine.edu/033lawyers.html	http://www.gbr.pepperdine.edu/033lawyers.html	PROPN
iiclr-17826	419	9	(	(	PUNCT
iiclr-17826	419	10	last	last	ADV
iiclr-17826	419	11	visited	visit	VERB
iiclr-17826	419	12	feb	feb	PROPN
iiclr-17826	419	13	.	.	PROPN
iiclr-17826	419	14	10	10	NUM
iiclr-17826	419	15	,	,	PUNCT
iiclr-17826	419	16	2004	2004	NUM
iiclr-17826	419	17	)	)	PUNCT
iiclr-17826	419	18	;	;	PUNCT
iiclr-17826	419	19	see	see	VERB
iiclr-17826	419	20	also	also	ADV
iiclr-17826	419	21	palmer	palmer	NOUN
iiclr-17826	419	22	,	,	PUNCT
iiclr-17826	419	23	supra	supra	PROPN
iiclr-17826	419	24	note	note	NOUN
iiclr-17826	419	25	93	93	NUM
iiclr-17826	419	26	.	.	PUNCT
iiclr-17826	420	1	2004	2004	NUM
iiclr-17826	420	2	]	]	X
iiclr-17826	420	3	ind	ind	NOUN
iiclr-17826	420	4	.	.	PUNCT
iiclr-17826	421	1	int'l	int'l	PROPN
iiclr-17826	421	2	&	&	CCONJ
iiclr-17826	421	3	comp	comp	PROPN
iiclr-17826	421	4	.	.	PUNCT
iiclr-17826	422	1	l.	l.	PROPN
iiclr-17826	422	2	rev	rev	PROPN
iiclr-17826	422	3	.	.	PUNCT
iiclr-17826	423	1	the	the	DET
iiclr-17826	423	2	frustration	frustration	NOUN
iiclr-17826	423	3	of	of	ADP
iiclr-17826	423	4	the	the	DET
iiclr-17826	423	5	sec	sec	PROPN
iiclr-17826	423	6	in	in	ADP
iiclr-17826	423	7	this	this	DET
iiclr-17826	423	8	regard	regard	NOUN
iiclr-17826	423	9	is	be	AUX
iiclr-17826	423	10	revealed	reveal	VERB
iiclr-17826	423	11	in	in	ADP
iiclr-17826	423	12	harvey	harvey	PROPN
iiclr-17826	423	13	pitt	pitt	PROPN
iiclr-17826	423	14	's	's	PART
iiclr-17826	423	15	recent	recent	ADJ
iiclr-17826	423	16	statement	statement	NOUN
iiclr-17826	423	17	that	that	SCONJ
iiclr-17826	423	18	"	"	PUNCT
iiclr-17826	423	19	i	i	PRON
iiclr-17826	423	20	'm	be	AUX
iiclr-17826	423	21	not	not	PART
iiclr-17826	423	22	impressed	impressed	ADJ
iiclr-17826	423	23	,	,	PUNCT
iiclr-17826	423	24	or	or	CCONJ
iiclr-17826	423	25	pleased	pleased	ADJ
iiclr-17826	423	26	,	,	PUNCT
iiclr-17826	423	27	by	by	ADP
iiclr-17826	423	28	the	the	DET
iiclr-17826	423	29	generally	generally	ADV
iiclr-17826	423	30	low	low	ADJ
iiclr-17826	423	31	level	level	NOUN
iiclr-17826	423	32	of	of	ADP
iiclr-17826	423	33	effective	effective	ADJ
iiclr-17826	423	34	responses	response	NOUN
iiclr-17826	423	35	we	we	PRON
iiclr-17826	423	36	receive	receive	VERB
iiclr-17826	423	37	from	from	ADP
iiclr-17826	423	38	state	state	NOUN
iiclr-17826	423	39	bar	bar	NOUN
iiclr-17826	423	40	committees	committee	NOUN
iiclr-17826	423	41	when	when	SCONJ
iiclr-17826	423	42	we	we	PRON
iiclr-17826	423	43	refer	refer	VERB
iiclr-17826	423	44	possible	possible	ADJ
iiclr-17826	423	45	disciplinary	disciplinary	ADJ
iiclr-17826	423	46	proceedings	proceeding	NOUN
iiclr-17826	423	47	to	to	ADP
iiclr-17826	423	48	them	they	PRON
iiclr-17826	423	49	.	.	PUNCT
iiclr-17826	424	1	"	"	PUNCT
iiclr-17826	424	2	'	'	PUNCT
iiclr-17826	424	3	it	it	PRON
iiclr-17826	424	4	is	be	AUX
iiclr-17826	424	5	this	this	DET
iiclr-17826	424	6	frustration	frustration	NOUN
iiclr-17826	424	7	that	that	PRON
iiclr-17826	424	8	helped	help	VERB
iiclr-17826	424	9	set	set	VERB
iiclr-17826	424	10	the	the	DET
iiclr-17826	424	11	tone	tone	NOUN
iiclr-17826	424	12	for	for	ADP
iiclr-17826	424	13	new	new	ADJ
iiclr-17826	424	14	regulatory	regulatory	ADJ
iiclr-17826	424	15	standards	standard	NOUN
iiclr-17826	424	16	for	for	ADP
iiclr-17826	424	17	corporate	corporate	ADJ
iiclr-17826	424	18	lawyers	lawyer	NOUN
iiclr-17826	424	19	.	.	PUNCT
iiclr-17826	425	1	4	4	NUM
iiclr-17826	425	2	3	3	NUM
iiclr-17826	425	3	i.	i.	NOUN
iiclr-17826	425	4	the	the	DET
iiclr-17826	425	5	sarbanes	sarbanes	PROPN
iiclr-17826	425	6	-	-	PUNCT
iiclr-17826	425	7	oxley	oxley	ADJ
iiclr-17826	425	8	acr	acr	PROPN
iiclr-17826	425	9	a.	a.	NOUN
iiclr-17826	425	10	congressional	congressional	ADJ
iiclr-17826	425	11	response	response	NOUN
iiclr-17826	425	12	to	to	ADP
iiclr-17826	425	13	corporate	corporate	ADJ
iiclr-17826	425	14	misconduct	misconduct	NOUN
iiclr-17826	425	15	the	the	DET
iiclr-17826	425	16	collapse	collapse	NOUN
iiclr-17826	425	17	of	of	ADP
iiclr-17826	425	18	worldcom	worldcom	PROPN
iiclr-17826	425	19	,	,	PUNCT
iiclr-17826	425	20	global	global	ADJ
iiclr-17826	425	21	crossing	crossing	NOUN
iiclr-17826	425	22	,	,	PUNCT
iiclr-17826	425	23	adelphia	adelphia	PROPN
iiclr-17826	425	24	and	and	CCONJ
iiclr-17826	425	25	the	the	DET
iiclr-17826	425	26	many	many	ADJ
iiclr-17826	425	27	others	other	NOUN
iiclr-17826	425	28	that	that	PRON
iiclr-17826	425	29	followed	follow	VERB
iiclr-17826	425	30	,	,	PUNCT
iiclr-17826	425	31	indicated	indicate	VERB
iiclr-17826	425	32	to	to	ADP
iiclr-17826	425	33	the	the	DET
iiclr-17826	425	34	world	world	NOUN
iiclr-17826	425	35	that	that	SCONJ
iiclr-17826	425	36	enron	enron	PROPN
iiclr-17826	425	37	was	be	AUX
iiclr-17826	425	38	not	not	PART
iiclr-17826	425	39	an	an	DET
iiclr-17826	425	40	anomaly	anomaly	NOUN
iiclr-17826	425	41	and	and	CCONJ
iiclr-17826	425	42	that	that	SCONJ
iiclr-17826	425	43	drastic	drastic	ADJ
iiclr-17826	425	44	corporate	corporate	ADJ
iiclr-17826	425	45	reform	reform	NOUN
iiclr-17826	425	46	was	be	AUX
iiclr-17826	425	47	needed	need	VERB
iiclr-17826	425	48	.	.	PUNCT
iiclr-17826	425	49	'	'	PUNCT
iiclr-17826	426	1	"	"	PUNCT
iiclr-17826	426	2	these	these	DET
iiclr-17826	426	3	catastrophes	catastrophe	NOUN
iiclr-17826	426	4	led	lead	VERB
iiclr-17826	426	5	to	to	ADP
iiclr-17826	426	6	a	a	DET
iiclr-17826	426	7	fast	fast	ADV
iiclr-17826	426	8	-	-	PUNCT
iiclr-17826	426	9	developing	develop	VERB
iiclr-17826	426	10	international	international	ADJ
iiclr-17826	426	11	consensus	consensus	NOUN
iiclr-17826	426	12	on	on	ADP
iiclr-17826	426	13	critical	critical	ADJ
iiclr-17826	426	14	areas	area	NOUN
iiclr-17826	426	15	of	of	ADP
iiclr-17826	426	16	corporate	corporate	ADJ
iiclr-17826	426	17	reform	reform	NOUN
iiclr-17826	426	18	necessary	necessary	ADJ
iiclr-17826	426	19	to	to	PART
iiclr-17826	426	20	restore	restore	VERB
iiclr-17826	426	21	investor	investor	NOUN
iiclr-17826	426	22	confidence	confidence	NOUN
iiclr-17826	426	23	.	.	PUNCT
iiclr-17826	427	1	'45	'45	NUM
iiclr-17826	427	2	responding	respond	VERB
iiclr-17826	427	3	to	to	ADP
iiclr-17826	427	4	the	the	DET
iiclr-17826	427	5	worldwide	worldwide	ADJ
iiclr-17826	427	6	cries	cry	NOUN
iiclr-17826	427	7	to	to	PART
iiclr-17826	427	8	do	do	VERB
iiclr-17826	427	9	something	something	PRON
iiclr-17826	427	10	,	,	PUNCT
iiclr-17826	427	11	the	the	DET
iiclr-17826	427	12	u.s	u.s	PROPN
iiclr-17826	427	13	.	.	PROPN
iiclr-17826	427	14	congress	congress	PROPN
iiclr-17826	427	15	passed	pass	VERB
iiclr-17826	427	16	the	the	DET
iiclr-17826	427	17	sarbanes	sarbanes	PROPN
iiclr-17826	427	18	-	-	PUNCT
iiclr-17826	427	19	oxley	oxley	ADJ
iiclr-17826	427	20	act	act	NOUN
iiclr-17826	427	21	of	of	ADP
iiclr-17826	427	22	2002	2002	NUM
iiclr-17826	427	23	(	(	PUNCT
iiclr-17826	427	24	act	act	PROPN
iiclr-17826	427	25	)	)	PUNCT
iiclr-17826	427	26	.	.	PUNCT
iiclr-17826	428	1	46	46	NUM
iiclr-17826	428	2	the	the	DET
iiclr-17826	428	3	act	act	NOUN
iiclr-17826	428	4	was	be	AUX
iiclr-17826	428	5	officially	officially	ADV
iiclr-17826	428	6	signed	sign	VERB
iiclr-17826	428	7	by	by	ADP
iiclr-17826	428	8	president	president	PROPN
iiclr-17826	428	9	bush	bush	PROPN
iiclr-17826	428	10	on	on	ADP
iiclr-17826	428	11	july	july	PROPN
iiclr-17826	428	12	30	30	NUM
iiclr-17826	428	13	,	,	PUNCT
iiclr-17826	428	14	2002	2002	NUM
iiclr-17826	428	15	,	,	PUNCT
iiclr-17826	428	16	after	after	ADP
iiclr-17826	428	17	passing	pass	VERB
iiclr-17826	428	18	through	through	ADP
iiclr-17826	428	19	congress	congress	PROPN
iiclr-17826	428	20	in	in	ADP
iiclr-17826	428	21	relatively	relatively	ADV
iiclr-17826	428	22	quick	quick	ADJ
iiclr-17826	428	23	fashion	fashion	NOUN
iiclr-17826	428	24	,	,	PUNCT
iiclr-17826	428	25	bypassing	bypass	VERB
iiclr-17826	428	26	much	much	ADJ
iiclr-17826	428	27	of	of	ADP
iiclr-17826	428	28	the	the	DET
iiclr-17826	428	29	legislative	legislative	ADJ
iiclr-17826	428	30	process	process	NOUN
iiclr-17826	428	31	.	.	PUNCT
iiclr-17826	429	1	47	47	NUM
iiclr-17826	429	2	the	the	DET
iiclr-17826	429	3	act	act	NOUN
iiclr-17826	429	4	is	be	AUX
iiclr-17826	429	5	touted	tout	VERB
iiclr-17826	429	6	as	as	ADP
iiclr-17826	429	7	arguably	arguably	ADV
iiclr-17826	429	8	"	"	PUNCT
iiclr-17826	429	9	the	the	DET
iiclr-17826	429	10	most	most	ADV
iiclr-17826	429	11	sweeping	sweeping	ADJ
iiclr-17826	429	12	and	and	CCONJ
iiclr-17826	429	13	in	in	ADP
iiclr-17826	429	14	the	the	DET
iiclr-17826	429	15	1970s	1970	NOUN
iiclr-17826	429	16	and	and	CCONJ
iiclr-17826	429	17	early	early	ADJ
iiclr-17826	429	18	1980s	1980s	NUM
iiclr-17826	429	19	,	,	PUNCT
iiclr-17826	429	20	the	the	DET
iiclr-17826	429	21	sec	sec	PROPN
iiclr-17826	429	22	drew	draw	VERB
iiclr-17826	429	23	a	a	DET
iiclr-17826	429	24	firestorm	firestorm	NOUN
iiclr-17826	429	25	of	of	ADP
iiclr-17826	429	26	criticism	criticism	NOUN
iiclr-17826	429	27	from	from	ADP
iiclr-17826	429	28	the	the	DET
iiclr-17826	429	29	us	us	PROPN
iiclr-17826	429	30	legal	legal	ADJ
iiclr-17826	429	31	profession	profession	NOUN
iiclr-17826	429	32	for	for	ADP
iiclr-17826	429	33	seeking	seek	VERB
iiclr-17826	429	34	sanctions	sanction	NOUN
iiclr-17826	429	35	against	against	ADP
iiclr-17826	429	36	lawyers	lawyer	NOUN
iiclr-17826	429	37	based	base	VERB
iiclr-17826	429	38	on	on	ADP
iiclr-17826	429	39	alleged	alleged	ADJ
iiclr-17826	429	40	"	"	PUNCT
iiclr-17826	429	41	unethical	unethical	ADJ
iiclr-17826	429	42	or	or	CCONJ
iiclr-17826	429	43	improper	improper	ADJ
iiclr-17826	429	44	professional	professional	ADJ
iiclr-17826	429	45	conduct	conduct	NOUN
iiclr-17826	429	46	.	.	PUNCT
iiclr-17826	429	47	"	"	PUNCT
iiclr-17826	429	48	.	.	PUNCT
iiclr-17826	429	49	.	.	PUNCT
iiclr-17826	429	50	.	.	PUNCT
iiclr-17826	430	1	the	the	DET
iiclr-17826	430	2	sec	sec	PROPN
iiclr-17826	430	3	backed	back	VERB
iiclr-17826	430	4	down	down	ADP
iiclr-17826	430	5	,	,	PUNCT
iiclr-17826	430	6	acknowledging	acknowledge	VERB
iiclr-17826	430	7	that	that	SCONJ
iiclr-17826	430	8	it	it	PRON
iiclr-17826	430	9	had	have	VERB
iiclr-17826	430	10	no	no	DET
iiclr-17826	430	11	mandate	mandate	NOUN
iiclr-17826	430	12	or	or	CCONJ
iiclr-17826	430	13	expertise	expertise	NOUN
iiclr-17826	430	14	to	to	PART
iiclr-17826	430	15	regulate	regulate	VERB
iiclr-17826	430	16	lawyers	lawyer	NOUN
iiclr-17826	430	17	,	,	PUNCT
iiclr-17826	430	18	aside	aside	ADV
iiclr-17826	430	19	from	from	ADP
iiclr-17826	430	20	enforcing	enforce	VERB
iiclr-17826	430	21	the	the	DET
iiclr-17826	430	22	securities	security	NOUN
iiclr-17826	430	23	laws	law	NOUN
iiclr-17826	430	24	and	and	CCONJ
iiclr-17826	430	25	recognizing	recognize	VERB
iiclr-17826	430	26	that	that	SCONJ
iiclr-17826	430	27	there	there	PRON
iiclr-17826	430	28	is	be	VERB
iiclr-17826	430	29	not	not	PART
iiclr-17826	430	30	uniform	uniform	ADJ
iiclr-17826	430	31	us	us	PROPN
iiclr-17826	430	32	standard	standard	NOUN
iiclr-17826	430	33	of	of	ADP
iiclr-17826	430	34	legal	legal	ADJ
iiclr-17826	430	35	ethics	ethic	NOUN
iiclr-17826	430	36	and	and	CCONJ
iiclr-17826	430	37	conduct	conduct	VERB
iiclr-17826	430	38	.	.	PUNCT
iiclr-17826	431	1	by	by	ADP
iiclr-17826	431	2	1982	1982	NUM
iiclr-17826	431	3	,	,	PUNCT
iiclr-17826	431	4	it	it	PRON
iiclr-17826	431	5	was	be	AUX
iiclr-17826	431	6	the	the	DET
iiclr-17826	431	7	sec	sec	PROPN
iiclr-17826	431	8	's	's	PART
iiclr-17826	431	9	stated	state	VERB
iiclr-17826	431	10	policy	policy	NOUN
iiclr-17826	431	11	to	to	PART
iiclr-17826	431	12	refrain	refrain	VERB
iiclr-17826	431	13	from	from	ADP
iiclr-17826	431	14	developing	develop	VERB
iiclr-17826	431	15	"	"	PUNCT
iiclr-17826	431	16	independent	independent	ADJ
iiclr-17826	431	17	standards	standard	NOUN
iiclr-17826	431	18	of	of	ADP
iiclr-17826	431	19	professional	professional	ADJ
iiclr-17826	431	20	conduct	conduct	NOUN
iiclr-17826	431	21	"	"	PUNCT
iiclr-17826	431	22	for	for	ADP
iiclr-17826	431	23	lawyers	lawyer	NOUN
iiclr-17826	431	24	.	.	PUNCT
iiclr-17826	432	1	palmer	palmer	PROPN
iiclr-17826	432	2	,	,	PUNCT
iiclr-17826	432	3	supra	supra	PROPN
iiclr-17826	432	4	note	note	NOUN
iiclr-17826	432	5	93	93	NUM
iiclr-17826	432	6	.	.	PUNCT
iiclr-17826	433	1	142	142	NUM
iiclr-17826	433	2	.	.	PUNCT
iiclr-17826	434	1	pitt	pitt	PROPN
iiclr-17826	434	2	speech	speech	NOUN
iiclr-17826	434	3	before	before	ADP
iiclr-17826	434	4	the	the	DET
iiclr-17826	434	5	aba	aba	PROPN
iiclr-17826	434	6	,	,	PUNCT
iiclr-17826	434	7	supra	supra	PROPN
iiclr-17826	434	8	note	note	NOUN
iiclr-17826	434	9	78	78	NUM
iiclr-17826	434	10	.	.	PUNCT
iiclr-17826	435	1	143	143	NUM
iiclr-17826	435	2	.	.	PUNCT
iiclr-17826	435	3	see	see	VERB
iiclr-17826	435	4	waldmeir	waldmeir	NOUN
iiclr-17826	435	5	,	,	PUNCT
iiclr-17826	435	6	lawyers	lawyer	NOUN
iiclr-17826	435	7	on	on	ADP
iiclr-17826	435	8	duty	duty	NOUN
iiclr-17826	435	9	,	,	PUNCT
iiclr-17826	435	10	supra	supra	PROPN
iiclr-17826	435	11	note	note	PROPN
iiclr-17826	435	12	86	86	NUM
iiclr-17826	435	13	.	.	PUNCT
iiclr-17826	436	1	144	144	NUM
iiclr-17826	436	2	.	.	PUNCT
iiclr-17826	436	3	see	see	VERB
iiclr-17826	436	4	tafara	tafara	NOUN
iiclr-17826	436	5	speech	speech	NOUN
iiclr-17826	436	6	,	,	PUNCT
iiclr-17826	436	7	supra	supra	PROPN
iiclr-17826	436	8	note	note	PROPN
iiclr-17826	436	9	10	10	NUM
iiclr-17826	436	10	;	;	PUNCT
iiclr-17826	436	11	jamieson	jamieson	PROPN
iiclr-17826	436	12	,	,	PUNCT
iiclr-17826	436	13	supra	supra	PROPN
iiclr-17826	436	14	note	note	NOUN
iiclr-17826	436	15	79	79	NUM
iiclr-17826	436	16	.	.	PUNCT
iiclr-17826	437	1	see	see	VERB
iiclr-17826	437	2	also	also	ADV
iiclr-17826	437	3	,	,	PUNCT
iiclr-17826	437	4	corporate	corporate	ADJ
iiclr-17826	437	5	accountability	accountability	NOUN
iiclr-17826	437	6	:	:	PUNCT
iiclr-17826	437	7	hearing	hear	VERB
iiclr-17826	437	8	before	before	ADP
iiclr-17826	437	9	the	the	DET
iiclr-17826	437	10	house	house	PROPN
iiclr-17826	437	11	ofrep	ofrep	PROPN
iiclr-17826	437	12	.	.	PUNCT
iiclr-17826	438	1	,	,	PUNCT
iiclr-17826	438	2	148th	148th	PROPN
iiclr-17826	438	3	cong	cong	NOUN
iiclr-17826	438	4	.	.	PUNCT
iiclr-17826	439	1	e1470	e1470	VERB
iiclr-17826	439	2	,	,	PUNCT
iiclr-17826	439	3	1472	1472	NUM
iiclr-17826	439	4	(	(	PUNCT
iiclr-17826	439	5	2002	2002	NUM
iiclr-17826	439	6	)	)	PUNCT
iiclr-17826	439	7	(	(	PUNCT
iiclr-17826	439	8	statement	statement	NOUN
iiclr-17826	439	9	of	of	ADP
iiclr-17826	439	10	elliot	elliot	PROPN
iiclr-17826	439	11	spitzer	spitzer	PROPN
iiclr-17826	439	12	,	,	PUNCT
iiclr-17826	439	13	new	new	PROPN
iiclr-17826	439	14	york	york	PROPN
iiclr-17826	439	15	attorney	attorney	PROPN
iiclr-17826	439	16	general	general	NOUN
iiclr-17826	439	17	)	)	PUNCT
iiclr-17826	440	1	[	[	X
iiclr-17826	440	2	hereinafter	hereinafter	NOUN
iiclr-17826	440	3	corporate	corporate	ADJ
iiclr-17826	440	4	accountability	accountability	NOUN
iiclr-17826	440	5	hearing	hearing	NOUN
iiclr-17826	440	6	]	]	PUNCT
iiclr-17826	440	7	.	.	PUNCT
iiclr-17826	441	1	before	before	ADP
iiclr-17826	441	2	the	the	DET
iiclr-17826	441	3	house	house	PROPN
iiclr-17826	441	4	of	of	ADP
iiclr-17826	441	5	representatives	representative	NOUN
iiclr-17826	441	6	as	as	SCONJ
iiclr-17826	441	7	it	it	PRON
iiclr-17826	441	8	was	be	AUX
iiclr-17826	441	9	contemplating	contemplate	VERB
iiclr-17826	441	10	the	the	DET
iiclr-17826	441	11	passage	passage	NOUN
iiclr-17826	441	12	of	of	ADP
iiclr-17826	441	13	the	the	DET
iiclr-17826	441	14	act	act	NOUN
iiclr-17826	441	15	,	,	PUNCT
iiclr-17826	441	16	mr	mr	PROPN
iiclr-17826	441	17	.	.	PROPN
iiclr-17826	441	18	spitzer	spitzer	PROPN
iiclr-17826	441	19	stated	state	VERB
iiclr-17826	441	20	that	that	SCONJ
iiclr-17826	441	21	:	:	PUNCT
iiclr-17826	441	22	[	[	X
iiclr-17826	441	23	i]t	i]t	NOUN
iiclr-17826	441	24	is	be	AUX
iiclr-17826	441	25	time	time	NOUN
iiclr-17826	441	26	to	to	PART
iiclr-17826	441	27	restore	restore	VERB
iiclr-17826	441	28	to	to	ADP
iiclr-17826	441	29	boards	board	NOUN
iiclr-17826	441	30	and	and	CCONJ
iiclr-17826	441	31	institutional	institutional	ADJ
iiclr-17826	441	32	shareholders	shareholder	NOUN
iiclr-17826	441	33	the	the	DET
iiclr-17826	441	34	obligation	obligation	NOUN
iiclr-17826	441	35	of	of	ADP
iiclr-17826	441	36	serious	serious	ADJ
iiclr-17826	441	37	participation	participation	NOUN
iiclr-17826	441	38	in	in	ADP
iiclr-17826	441	39	corporate	corporate	ADJ
iiclr-17826	441	40	governance	governance	NOUN
iiclr-17826	441	41	.	.	PUNCT
iiclr-17826	442	1	we	we	PRON
iiclr-17826	442	2	need	need	VERB
iiclr-17826	442	3	to	to	PART
iiclr-17826	442	4	insist	insist	VERB
iiclr-17826	442	5	that	that	SCONJ
iiclr-17826	442	6	public	public	ADJ
iiclr-17826	442	7	companies	company	NOUN
iiclr-17826	442	8	report	report	VERB
iiclr-17826	442	9	results	result	NOUN
iiclr-17826	442	10	that	that	PRON
iiclr-17826	442	11	reflect	reflect	VERB
iiclr-17826	442	12	reality	reality	NOUN
iiclr-17826	442	13	and	and	CCONJ
iiclr-17826	442	14	not	not	PART
iiclr-17826	442	15	cleaver	cleaver	NOUN
iiclr-17826	442	16	gamesmanship	gamesmanship	NOUN
iiclr-17826	442	17	,	,	PUNCT
iiclr-17826	442	18	and	and	CCONJ
iiclr-17826	442	19	that	that	PRON
iiclr-17826	442	20	allow	allow	VERB
iiclr-17826	442	21	investors	investor	NOUN
iiclr-17826	442	22	to	to	PART
iiclr-17826	442	23	understand	understand	VERB
iiclr-17826	442	24	their	their	PRON
iiclr-17826	442	25	true	true	ADJ
iiclr-17826	442	26	financial	financial	ADJ
iiclr-17826	442	27	position	position	NOUN
iiclr-17826	442	28	.	.	PUNCT
iiclr-17826	443	1	and	and	CCONJ
iiclr-17826	443	2	we	we	PRON
iiclr-17826	443	3	need	need	VERB
iiclr-17826	443	4	to	to	PART
iiclr-17826	443	5	strictly	strictly	ADV
iiclr-17826	443	6	punish	punish	VERB
iiclr-17826	443	7	corporate	corporate	ADJ
iiclr-17826	443	8	executives	executive	NOUN
iiclr-17826	443	9	who	who	PRON
iiclr-17826	443	10	falsely	falsely	ADV
iiclr-17826	443	11	certify	certify	VERB
iiclr-17826	443	12	their	their	PRON
iiclr-17826	443	13	company	company	NOUN
iiclr-17826	443	14	's	's	PART
iiclr-17826	443	15	financial	financial	ADJ
iiclr-17826	443	16	statements	statement	NOUN
iiclr-17826	443	17	.	.	PUNCT
iiclr-17826	444	1	i	i	PRON
iiclr-17826	444	2	d.	d.	PROPN
iiclr-17826	444	3	145	145	NUM
iiclr-17826	444	4	.	.	PUNCT
iiclr-17826	445	1	i	i	PRON
iiclr-17826	445	2	d.	d.	PROPN
iiclr-17826	445	3	146	146	NUM
iiclr-17826	445	4	.	.	PUNCT
iiclr-17826	446	1	public	public	ADJ
iiclr-17826	446	2	accounting	accounting	NOUN
iiclr-17826	446	3	reform	reform	NOUN
iiclr-17826	446	4	and	and	CCONJ
iiclr-17826	446	5	investor	investor	NOUN
iiclr-17826	446	6	protection	protection	PROPN
iiclr-17826	446	7	act	act	NOUN
iiclr-17826	446	8	of	of	ADP
iiclr-17826	446	9	2002	2002	NUM
iiclr-17826	446	10	,	,	PUNCT
iiclr-17826	446	11	pub	pub	NOUN
iiclr-17826	446	12	.	.	PUNCT
iiclr-17826	447	1	l.	l.	PROPN
iiclr-17826	447	2	no	no	INTJ
iiclr-17826	447	3	.	.	PUNCT
iiclr-17826	448	1	107	107	NUM
iiclr-17826	448	2	-	-	SYM
iiclr-17826	448	3	204	204	NUM
iiclr-17826	448	4	,	,	PUNCT
iiclr-17826	448	5	116	116	NUM
iiclr-17826	448	6	stat	stat	NOUN
iiclr-17826	448	7	.	.	PUNCT
iiclr-17826	449	1	745	745	NUM
iiclr-17826	449	2	(	(	PUNCT
iiclr-17826	449	3	2002	2002	NUM
iiclr-17826	449	4	)	)	PUNCT
iiclr-17826	449	5	(	(	PUNCT
iiclr-17826	449	6	codified	codify	VERB
iiclr-17826	449	7	in	in	ADP
iiclr-17826	449	8	scattered	scatter	VERB
iiclr-17826	449	9	sections	section	NOUN
iiclr-17826	449	10	of	of	ADP
iiclr-17826	449	11	11	11	NUM
iiclr-17826	449	12	,	,	PUNCT
iiclr-17826	449	13	15	15	NUM
iiclr-17826	449	14	,	,	PUNCT
iiclr-17826	449	15	18	18	NUM
iiclr-17826	449	16	,	,	PUNCT
iiclr-17826	449	17	28	28	NUM
iiclr-17826	449	18	,	,	PUNCT
iiclr-17826	449	19	and	and	CCONJ
iiclr-17826	449	20	29	29	NUM
iiclr-17826	449	21	u.s.c	u.s.c	ADJ
iiclr-17826	449	22	.	.	PUNCT
iiclr-17826	449	23	)	)	PUNCT
iiclr-17826	449	24	.	.	PUNCT
iiclr-17826	450	1	147	147	NUM
iiclr-17826	450	2	.	.	PUNCT
iiclr-17826	451	1	president	president	PROPN
iiclr-17826	451	2	george	george	PROPN
iiclr-17826	451	3	w.	w.	PROPN
iiclr-17826	451	4	bush	bush	PROPN
iiclr-17826	451	5	,	,	PUNCT
iiclr-17826	451	6	president	president	PROPN
iiclr-17826	451	7	bush	bush	PROPN
iiclr-17826	451	8	signs	sign	VERB
iiclr-17826	451	9	corporate	corporate	ADJ
iiclr-17826	451	10	corruption	corruption	NOUN
iiclr-17826	451	11	bill	bill	NOUN
iiclr-17826	451	12	(	(	PUNCT
iiclr-17826	451	13	july	july	PROPN
iiclr-17826	451	14	30	30	NUM
iiclr-17826	451	15	,	,	PUNCT
iiclr-17826	451	16	2002	2002	NUM
iiclr-17826	451	17	)	)	PUNCT
iiclr-17826	451	18	,	,	PUNCT
iiclr-17826	451	19	available	available	ADJ
iiclr-17826	451	20	at	at	ADP
iiclr-17826	451	21	http://www.whitehouse.gov/news/releases/2002/07/print120020730.html	http://www.whitehouse.gov/news/releases/2002/07/print120020730.html	X
iiclr-17826	451	22	(	(	PUNCT
iiclr-17826	451	23	last	last	ADJ
iiclr-17826	451	24	visited	visit	VERB
iiclr-17826	451	25	feb	feb	PROPN
iiclr-17826	451	26	.	.	PROPN
iiclr-17826	451	27	10	10	NUM
iiclr-17826	451	28	,	,	PUNCT
iiclr-17826	451	29	2004	2004	NUM
iiclr-17826	451	30	)	)	PUNCT
iiclr-17826	451	31	.	.	PUNCT
iiclr-17826	452	1	see	see	VERB
iiclr-17826	452	2	also	also	ADV
iiclr-17826	452	3	corporate	corporate	ADJ
iiclr-17826	452	4	accountability	accountability	NOUN
iiclr-17826	452	5	hearing	hearing	NOUN
iiclr-17826	452	6	,	,	PUNCT
iiclr-17826	452	7	supra	supra	PROPN
iiclr-17826	452	8	note	note	NOUN
iiclr-17826	452	9	144	144	NUM
iiclr-17826	452	10	,	,	PUNCT
iiclr-17826	452	11	at	at	ADP
iiclr-17826	452	12	[	[	X
iiclr-17826	452	13	vol	vol	NOUN
iiclr-17826	452	14	.	.	PUNCT
iiclr-17826	453	1	14:3	14:3	NUM
iiclr-17826	453	2	challenges	challenge	NOUN
iiclr-17826	453	3	for	for	ADP
iiclr-17826	453	4	foreign	foreign	ADJ
iiclr-17826	453	5	atrorneys	atrorney	NOUN
iiclr-17826	453	6	important	important	ADJ
iiclr-17826	453	7	u.s	u.s	PROPN
iiclr-17826	453	8	.	.	PROPN
iiclr-17826	453	9	federal	federal	ADJ
iiclr-17826	453	10	securities	security	NOUN
iiclr-17826	453	11	regulation	regulation	NOUN
iiclr-17826	453	12	since	since	SCONJ
iiclr-17826	453	13	the	the	DET
iiclr-17826	453	14	sec	sec	PROPN
iiclr-17826	453	15	was	be	AUX
iiclr-17826	453	16	created	create	VERB
iiclr-17826	453	17	in	in	ADP
iiclr-17826	453	18	1934	1934	NUM
iiclr-17826	453	19	.	.	PUNCT
iiclr-17826	453	20	"	"	PUNCT
iiclr-17826	454	1	14	14	NUM
iiclr-17826	454	2	'	'	PUNCT
iiclr-17826	454	3	determined	determine	VERB
iiclr-17826	454	4	to	to	PART
iiclr-17826	454	5	reduce	reduce	VERB
iiclr-17826	454	6	corporate	corporate	ADJ
iiclr-17826	454	7	malfeasance	malfeasance	NOUN
iiclr-17826	454	8	and	and	CCONJ
iiclr-17826	454	9	restore	restore	VERB
iiclr-17826	454	10	investor	investor	NOUN
iiclr-17826	454	11	confidence	confidence	NOUN
iiclr-17826	454	12	,	,	PUNCT
iiclr-17826	454	13	the	the	DET
iiclr-17826	454	14	act	act	NOUN
iiclr-17826	454	15	establishes	establish	VERB
iiclr-17826	454	16	new	new	ADJ
iiclr-17826	454	17	standards	standard	NOUN
iiclr-17826	454	18	for	for	ADP
iiclr-17826	454	19	corporate	corporate	ADJ
iiclr-17826	454	20	accountability	accountability	NOUN
iiclr-17826	454	21	and	and	CCONJ
iiclr-17826	454	22	penalties	penalty	NOUN
iiclr-17826	454	23	for	for	ADP
iiclr-17826	454	24	wrongdoing	wrongdoing	NOUN
iiclr-17826	454	25	.	.	PUNCT
iiclr-17826	455	1	149	149	NUM
iiclr-17826	455	2	primarily	primarily	ADV
iiclr-17826	455	3	,	,	PUNCT
iiclr-17826	455	4	these	these	DET
iiclr-17826	455	5	standards	standard	NOUN
iiclr-17826	455	6	place	place	VERB
iiclr-17826	455	7	increased	increase	VERB
iiclr-17826	455	8	demands	demand	NOUN
iiclr-17826	455	9	on	on	ADP
iiclr-17826	455	10	those	those	PRON
iiclr-17826	455	11	involved	involve	VERB
iiclr-17826	455	12	in	in	ADP
iiclr-17826	455	13	the	the	DET
iiclr-17826	455	14	corporate	corporate	ADJ
iiclr-17826	455	15	financial	financial	ADJ
iiclr-17826	455	16	reporting	reporting	NOUN
iiclr-17826	455	17	process	process	NOUN
iiclr-17826	455	18	.	.	PUNCT
iiclr-17826	456	1	50	50	NUM
iiclr-17826	456	2	the	the	DET
iiclr-17826	456	3	act	act	NOUN
iiclr-17826	456	4	contains	contain	VERB
iiclr-17826	456	5	eleven	eleven	NUM
iiclr-17826	456	6	titles	title	NOUN
iiclr-17826	456	7	,	,	PUNCT
iiclr-17826	456	8	ranging	range	VERB
iiclr-17826	456	9	from	from	ADP
iiclr-17826	456	10	additional	additional	ADJ
iiclr-17826	456	11	responsibilities	responsibility	NOUN
iiclr-17826	456	12	for	for	ADP
iiclr-17826	456	13	corporate	corporate	ADJ
iiclr-17826	456	14	oversight	oversight	NOUN
iiclr-17826	456	15	to	to	PART
iiclr-17826	456	16	enhanced	enhance	VERB
iiclr-17826	456	17	criminal	criminal	ADJ
iiclr-17826	456	18	penalties	penalty	NOUN
iiclr-17826	456	19	for	for	ADP
iiclr-17826	456	20	white	white	ADJ
iiclr-17826	456	21	-	-	PUNCT
iiclr-17826	456	22	collar	collar	NOUN
iiclr-17826	456	23	crimes	crime	NOUN
iiclr-17826	456	24	,	,	PUNCT
iiclr-17826	456	25	including	include	VERB
iiclr-17826	456	26	securities	security	NOUN
iiclr-17826	456	27	fraud	fraud	NOUN
iiclr-17826	456	28	.	.	PUNCT
iiclr-17826	457	1	"	"	PUNCT
iiclr-17826	457	2	'	'	PUNCT
iiclr-17826	457	3	within	within	ADP
iiclr-17826	457	4	those	those	DET
iiclr-17826	457	5	eleven	eleven	NUM
iiclr-17826	457	6	titles	title	NOUN
iiclr-17826	457	7	,	,	PUNCT
iiclr-17826	457	8	the	the	DET
iiclr-17826	457	9	act	act	NOUN
iiclr-17826	457	10	contains	contain	VERB
iiclr-17826	457	11	sixtysix	sixtysix	ADJ
iiclr-17826	457	12	sections	section	NOUN
iiclr-17826	457	13	and	and	CCONJ
iiclr-17826	457	14	provides	provide	VERB
iiclr-17826	457	15	for	for	SCONJ
iiclr-17826	457	16	more	more	ADJ
iiclr-17826	457	17	than	than	ADP
iiclr-17826	457	18	eleven	eleven	NUM
iiclr-17826	457	19	studies	study	NOUN
iiclr-17826	457	20	to	to	PART
iiclr-17826	457	21	be	be	AUX
iiclr-17826	457	22	conducted	conduct	VERB
iiclr-17826	457	23	by	by	ADP
iiclr-17826	457	24	the	the	DET
iiclr-17826	457	25	sec	sec	PROPN
iiclr-17826	457	26	and	and	CCONJ
iiclr-17826	457	27	comptroller	comptroller	NOUN
iiclr-17826	457	28	general	general	NOUN
iiclr-17826	457	29	on	on	ADP
iiclr-17826	457	30	various	various	ADJ
iiclr-17826	457	31	groups	group	NOUN
iiclr-17826	457	32	and	and	CCONJ
iiclr-17826	457	33	issues	issue	NOUN
iiclr-17826	457	34	relating	relate	VERB
iiclr-17826	457	35	to	to	ADP
iiclr-17826	457	36	corporate	corporate	ADJ
iiclr-17826	457	37	governance	governance	NOUN
iiclr-17826	457	38	.	.	PUNCT
iiclr-17826	457	39	'	'	PUNCT
iiclr-17826	458	1	the	the	DET
iiclr-17826	458	2	general	general	ADJ
iiclr-17826	458	3	categories	category	NOUN
iiclr-17826	458	4	of	of	ADP
iiclr-17826	458	5	reform	reform	NOUN
iiclr-17826	458	6	include	include	VERB
iiclr-17826	458	7	public	public	ADJ
iiclr-17826	458	8	company	company	NOUN
iiclr-17826	458	9	disclosure	disclosure	NOUN
iiclr-17826	458	10	,	,	PUNCT
iiclr-17826	458	11	corporate	corporate	ADJ
iiclr-17826	458	12	governance	governance	NOUN
iiclr-17826	458	13	,	,	PUNCT
iiclr-17826	458	14	and	and	CCONJ
iiclr-17826	458	15	auditor	auditor	NOUN
iiclr-17826	458	16	oversight	oversight	NOUN
iiclr-17826	458	17	.	.	PUNCT
iiclr-17826	458	18	'	'	PUNCT
iiclr-17826	459	1	53	53	NUM
iiclr-17826	459	2	the	the	DET
iiclr-17826	459	3	issues	issue	NOUN
iiclr-17826	459	4	and	and	CCONJ
iiclr-17826	459	5	groups	group	NOUN
iiclr-17826	459	6	addressed	address	VERB
iiclr-17826	459	7	by	by	ADP
iiclr-17826	459	8	the	the	DET
iiclr-17826	459	9	act	act	NOUN
iiclr-17826	459	10	were	be	AUX
iiclr-17826	459	11	singled	single	VERB
iiclr-17826	459	12	out	out	ADP
iiclr-17826	459	13	for	for	ADP
iiclr-17826	459	14	their	their	PRON
iiclr-17826	459	15	participation	participation	NOUN
iiclr-17826	459	16	in	in	ADP
iiclr-17826	459	17	the	the	DET
iiclr-17826	459	18	conduct	conduct	NOUN
iiclr-17826	459	19	that	that	PRON
iiclr-17826	459	20	led	lead	VERB
iiclr-17826	459	21	to	to	ADP
iiclr-17826	459	22	the	the	DET
iiclr-17826	459	23	act	act	NOUN
iiclr-17826	459	24	's	's	PART
iiclr-17826	459	25	passage	passage	NOUN
iiclr-17826	459	26	.	.	PUNCT
iiclr-17826	460	1	'54	'54	NUM
iiclr-17826	460	2	many	many	ADJ
iiclr-17826	460	3	of	of	ADP
iiclr-17826	460	4	the	the	DET
iiclr-17826	460	5	act	act	NOUN
iiclr-17826	460	6	's	's	PART
iiclr-17826	460	7	provisions	provision	NOUN
iiclr-17826	460	8	direct	direct	VERB
iiclr-17826	460	9	the	the	DET
iiclr-17826	460	10	sec	sec	PROPN
iiclr-17826	460	11	to	to	PART
iiclr-17826	460	12	establish	establish	VERB
iiclr-17826	460	13	regulating	regulating	NOUN
iiclr-17826	460	14	standards	standard	NOUN
iiclr-17826	460	15	for	for	ADP
iiclr-17826	460	16	implementation	implementation	NOUN
iiclr-17826	460	17	.	.	PUNCT
iiclr-17826	461	1	'55	'55	NUM
iiclr-17826	461	2	without	without	ADP
iiclr-17826	461	3	a	a	DET
iiclr-17826	461	4	doubt	doubt	NOUN
iiclr-17826	461	5	,	,	PUNCT
iiclr-17826	461	6	the	the	DET
iiclr-17826	461	7	range	range	NOUN
iiclr-17826	461	8	of	of	ADP
iiclr-17826	461	9	the	the	DET
iiclr-17826	461	10	act	act	NOUN
iiclr-17826	461	11	in	in	ADP
iiclr-17826	461	12	terms	term	NOUN
iiclr-17826	461	13	of	of	ADP
iiclr-17826	461	14	whom	whom	PRON
iiclr-17826	461	15	it	it	PRON
iiclr-17826	461	16	affects	affect	VERB
iiclr-17826	461	17	within	within	ADP
iiclr-17826	461	18	the	the	DET
iiclr-17826	461	19	realm	realm	NOUN
iiclr-17826	461	20	of	of	ADP
iiclr-17826	461	21	corporate	corporate	ADJ
iiclr-17826	461	22	governance	governance	NOUN
iiclr-17826	461	23	and	and	CCONJ
iiclr-17826	461	24	enforceability	enforceability	NOUN
iiclr-17826	461	25	is	be	AUX
iiclr-17826	461	26	broad	broad	ADJ
iiclr-17826	461	27	and	and	CCONJ
iiclr-17826	461	28	powerful	powerful	ADJ
iiclr-17826	461	29	.	.	PUNCT
iiclr-17826	462	1	'56	'56	NUM
iiclr-17826	462	2	e1470	e1470	NOUN
iiclr-17826	462	3	(	(	PUNCT
iiclr-17826	462	4	statement	statement	NOUN
iiclr-17826	462	5	of	of	ADP
iiclr-17826	462	6	richard	richard	PROPN
iiclr-17826	462	7	gephardt	gephardt	PROPN
iiclr-17826	462	8	,	,	PUNCT
iiclr-17826	462	9	member	member	NOUN
iiclr-17826	462	10	,	,	PUNCT
iiclr-17826	462	11	u.s	u.s	PROPN
iiclr-17826	462	12	.	.	PROPN
iiclr-17826	462	13	house	house	PROPN
iiclr-17826	462	14	of	of	ADP
iiclr-17826	462	15	rep	rep	PROPN
iiclr-17826	462	16	.	.	PROPN
iiclr-17826	462	17	)	)	PUNCT
iiclr-17826	462	18	.	.	PUNCT
iiclr-17826	463	1	the	the	DET
iiclr-17826	463	2	overwhelming	overwhelming	ADJ
iiclr-17826	463	3	consensus	consensus	NOUN
iiclr-17826	463	4	of	of	ADP
iiclr-17826	463	5	the	the	DET
iiclr-17826	463	6	u.s	u.s	PROPN
iiclr-17826	463	7	.	.	PROPN
iiclr-17826	463	8	congress	congress	PROPN
iiclr-17826	463	9	in	in	ADP
iiclr-17826	463	10	passing	pass	VERB
iiclr-17826	463	11	the	the	DET
iiclr-17826	463	12	sarbanes	sarbane	NOUN
iiclr-17826	463	13	-	-	PUNCT
iiclr-17826	463	14	oxley	oxley	ADJ
iiclr-17826	463	15	act	act	NOUN
iiclr-17826	463	16	can	can	AUX
iiclr-17826	463	17	be	be	AUX
iiclr-17826	463	18	seen	see	VERB
iiclr-17826	463	19	in	in	ADP
iiclr-17826	463	20	a	a	DET
iiclr-17826	463	21	statement	statement	NOUN
iiclr-17826	463	22	by	by	ADP
iiclr-17826	463	23	representative	representative	PROPN
iiclr-17826	463	24	richard	richard	PROPN
iiclr-17826	463	25	gephardt	gephardt	PROPN
iiclr-17826	463	26	on	on	ADP
iiclr-17826	463	27	the	the	DET
iiclr-17826	463	28	floor	floor	NOUN
iiclr-17826	463	29	of	of	ADP
iiclr-17826	463	30	the	the	DET
iiclr-17826	463	31	house	house	NOUN
iiclr-17826	463	32	of	of	ADP
iiclr-17826	463	33	representatives	representative	NOUN
iiclr-17826	463	34	:	:	PUNCT
iiclr-17826	463	35	"	"	PUNCT
iiclr-17826	463	36	[	[	X
iiclr-17826	463	37	t]his	t]his	ADP
iiclr-17826	463	38	week	week	NOUN
iiclr-17826	463	39	,	,	PUNCT
iiclr-17826	463	40	...	...	PUNCT
iiclr-17826	463	41	the	the	DET
iiclr-17826	463	42	senate	senate	PROPN
iiclr-17826	463	43	unanimously	unanimously	ADV
iiclr-17826	463	44	passed	pass	VERB
iiclr-17826	463	45	and	and	CCONJ
iiclr-17826	463	46	i	i	PRON
iiclr-17826	463	47	'll	will	AUX
iiclr-17826	463	48	say	say	VERB
iiclr-17826	463	49	it	it	PRON
iiclr-17826	463	50	again	again	ADV
iiclr-17826	463	51	,	,	PUNCT
iiclr-17826	463	52	unanimously	unanimously	ADV
iiclr-17826	463	53	passed	pass	VERB
iiclr-17826	463	54	,	,	PUNCT
iiclr-17826	463	55	and	and	CCONJ
iiclr-17826	463	56	that	that	PRON
iiclr-17826	463	57	's	be	AUX
iiclr-17826	463	58	a	a	DET
iiclr-17826	463	59	rare	rare	ADJ
iiclr-17826	463	60	occasion	occasion	NOUN
iiclr-17826	463	61	,	,	PUNCT
iiclr-17826	463	62	a	a	DET
iiclr-17826	463	63	crucial	crucial	ADJ
iiclr-17826	463	64	bill	bill	NOUN
iiclr-17826	463	65	that	that	PRON
iiclr-17826	463	66	would	would	AUX
iiclr-17826	463	67	attack	attack	VERB
iiclr-17826	463	68	the	the	DET
iiclr-17826	463	69	current	current	ADJ
iiclr-17826	463	70	crisis	crisis	NOUN
iiclr-17826	463	71	in	in	ADP
iiclr-17826	463	72	confidence	confidence	NOUN
iiclr-17826	463	73	.	.	PUNCT
iiclr-17826	463	74	"	"	PUNCT
iiclr-17826	464	1	corporate	corporate	ADJ
iiclr-17826	464	2	accountability	accountability	NOUN
iiclr-17826	464	3	hearing	hearing	NOUN
iiclr-17826	464	4	,	,	PUNCT
iiclr-17826	464	5	supra	supra	PROPN
iiclr-17826	464	6	note	note	PROPN
iiclr-17826	464	7	144	144	NUM
iiclr-17826	464	8	,	,	PUNCT
iiclr-17826	464	9	at	at	ADP
iiclr-17826	464	10	e1470	e1470	NOUN
iiclr-17826	464	11	.	.	PUNCT
iiclr-17826	465	1	148	148	NUM
iiclr-17826	465	2	.	.	PUNCT
iiclr-17826	466	1	tafara	tafara	PROPN
iiclr-17826	466	2	speech	speech	NOUN
iiclr-17826	466	3	,	,	PUNCT
iiclr-17826	466	4	supra	supra	PROPN
iiclr-17826	466	5	note	note	PROPN
iiclr-17826	466	6	10	10	NUM
iiclr-17826	466	7	;	;	PUNCT
iiclr-17826	466	8	goldschmit	goldschmit	NOUN
iiclr-17826	466	9	speech	speech	NOUN
iiclr-17826	466	10	,	,	PUNCT
iiclr-17826	466	11	supra	supra	PROPN
iiclr-17826	466	12	note	note	NOUN
iiclr-17826	466	13	81	81	NUM
iiclr-17826	466	14	.	.	NOUN
iiclr-17826	466	15	149	149	NUM
iiclr-17826	466	16	.	.	PUNCT
iiclr-17826	467	1	see	see	VERB
iiclr-17826	467	2	donaldson	donaldson	PROPN
iiclr-17826	467	3	testimony	testimony	NOUN
iiclr-17826	467	4	,	,	PUNCT
iiclr-17826	467	5	supra	supra	PROPN
iiclr-17826	467	6	note	note	NOUN
iiclr-17826	467	7	6	6	NUM
iiclr-17826	467	8	.	.	PUNCT
iiclr-17826	468	1	see	see	VERB
iiclr-17826	468	2	also	also	ADV
iiclr-17826	468	3	palmer	palmer	NOUN
iiclr-17826	468	4	,	,	PUNCT
iiclr-17826	468	5	supra	supra	PROPN
iiclr-17826	468	6	note	note	NOUN
iiclr-17826	468	7	93	93	NUM
iiclr-17826	468	8	.	.	PUNCT
iiclr-17826	469	1	150	150	NUM
iiclr-17826	469	2	.	.	PUNCT
iiclr-17826	470	1	see	see	VERB
iiclr-17826	470	2	palmer	palmer	PROPN
iiclr-17826	470	3	,	,	PUNCT
iiclr-17826	470	4	supra	supra	PROPN
iiclr-17826	470	5	note	note	NOUN
iiclr-17826	470	6	93	93	NUM
iiclr-17826	470	7	(	(	PUNCT
iiclr-17826	470	8	noting	note	VERB
iiclr-17826	470	9	that	that	SCONJ
iiclr-17826	470	10	the	the	DET
iiclr-17826	470	11	act	act	NOUN
iiclr-17826	470	12	focuses	focus	VERB
iiclr-17826	470	13	on	on	ADP
iiclr-17826	470	14	individual	individual	ADJ
iiclr-17826	470	15	officers	officer	NOUN
iiclr-17826	470	16	,	,	PUNCT
iiclr-17826	470	17	directors	director	NOUN
iiclr-17826	470	18	,	,	PUNCT
iiclr-17826	470	19	and	and	CCONJ
iiclr-17826	470	20	accounting	accounting	NOUN
iiclr-17826	470	21	and	and	CCONJ
iiclr-17826	470	22	legal	legal	ADJ
iiclr-17826	470	23	professionals	professional	NOUN
iiclr-17826	470	24	perceived	perceive	VERB
iiclr-17826	470	25	as	as	ADP
iiclr-17826	470	26	responsible	responsible	ADJ
iiclr-17826	470	27	for	for	ADP
iiclr-17826	470	28	corporate	corporate	ADJ
iiclr-17826	470	29	governance	governance	NOUN
iiclr-17826	470	30	and	and	CCONJ
iiclr-17826	470	31	financial	financial	ADJ
iiclr-17826	470	32	reporting	reporting	NOUN
iiclr-17826	470	33	)	)	PUNCT
iiclr-17826	470	34	;	;	PUNCT
iiclr-17826	470	35	donaldson	donaldson	PROPN
iiclr-17826	470	36	testimony	testimony	NOUN
iiclr-17826	470	37	,	,	PUNCT
iiclr-17826	470	38	supra	supra	PROPN
iiclr-17826	470	39	note	note	NOUN
iiclr-17826	470	40	6	6	NUM
iiclr-17826	470	41	.	.	SYM
iiclr-17826	470	42	151	151	NUM
iiclr-17826	470	43	.	.	PUNCT
iiclr-17826	471	1	see	see	VERB
iiclr-17826	471	2	public	public	ADJ
iiclr-17826	471	3	accounting	accounting	NOUN
iiclr-17826	471	4	reform	reform	NOUN
iiclr-17826	471	5	and	and	CCONJ
iiclr-17826	471	6	investor	investor	NOUN
iiclr-17826	471	7	protection	protection	PROPN
iiclr-17826	471	8	act	act	NOUN
iiclr-17826	471	9	of	of	ADP
iiclr-17826	471	10	2002	2002	NUM
iiclr-17826	471	11	,	,	PUNCT
iiclr-17826	471	12	supra	supra	PROPN
iiclr-17826	471	13	note	note	PROPN
iiclr-17826	471	14	11	11	NUM
iiclr-17826	471	15	(	(	PUNCT
iiclr-17826	471	16	eleven	eleven	NUM
iiclr-17826	471	17	titles	title	NOUN
iiclr-17826	471	18	include	include	VERB
iiclr-17826	471	19	:	:	PUNCT
iiclr-17826	471	20	1	1	X
iiclr-17826	471	21	)	)	PUNCT
iiclr-17826	471	22	public	public	ADJ
iiclr-17826	471	23	company	company	NOUN
iiclr-17826	471	24	accounting	accounting	NOUN
iiclr-17826	471	25	,	,	PUNCT
iiclr-17826	471	26	2	2	X
iiclr-17826	471	27	)	)	PUNCT
iiclr-17826	471	28	auditor	auditor	NOUN
iiclr-17826	471	29	independence	independence	NOUN
iiclr-17826	471	30	,	,	PUNCT
iiclr-17826	471	31	3	3	X
iiclr-17826	471	32	)	)	PUNCT
iiclr-17826	471	33	corporate	corporate	ADJ
iiclr-17826	471	34	responsibility	responsibility	NOUN
iiclr-17826	471	35	,	,	PUNCT
iiclr-17826	471	36	4	4	NUM
iiclr-17826	471	37	)	)	PUNCT
iiclr-17826	471	38	enhanced	enhance	VERB
iiclr-17826	471	39	financial	financial	ADJ
iiclr-17826	471	40	disclosures	disclosure	NOUN
iiclr-17826	471	41	,	,	PUNCT
iiclr-17826	471	42	5	5	X
iiclr-17826	471	43	)	)	PUNCT
iiclr-17826	471	44	analyst	analyst	NOUN
iiclr-17826	471	45	conflicts	conflict	NOUN
iiclr-17826	471	46	of	of	ADP
iiclr-17826	471	47	interest	interest	NOUN
iiclr-17826	471	48	,	,	PUNCT
iiclr-17826	471	49	6	6	NUM
iiclr-17826	471	50	)	)	PUNCT
iiclr-17826	471	51	commission	commission	NOUN
iiclr-17826	471	52	resources	resource	NOUN
iiclr-17826	471	53	and	and	CCONJ
iiclr-17826	471	54	authority	authority	NOUN
iiclr-17826	471	55	,	,	PUNCT
iiclr-17826	471	56	7	7	NUM
iiclr-17826	471	57	)	)	PUNCT
iiclr-17826	471	58	studies	study	NOUN
iiclr-17826	471	59	and	and	CCONJ
iiclr-17826	471	60	reports	report	NOUN
iiclr-17826	471	61	,	,	PUNCT
iiclr-17826	471	62	8)	8)	NUM
iiclr-17826	471	63	corporate	corporate	ADJ
iiclr-17826	471	64	and	and	CCONJ
iiclr-17826	471	65	criminal	criminal	ADJ
iiclr-17826	471	66	fraud	fraud	NOUN
iiclr-17826	471	67	accountability	accountability	NOUN
iiclr-17826	471	68	,	,	PUNCT
iiclr-17826	471	69	9	9	NUM
iiclr-17826	471	70	)	)	PUNCT
iiclr-17826	471	71	white	white	ADJ
iiclr-17826	471	72	collar	collar	NOUN
iiclr-17826	471	73	crime	crime	NOUN
iiclr-17826	471	74	penalty	penalty	NOUN
iiclr-17826	471	75	,	,	PUNCT
iiclr-17826	471	76	10	10	NUM
iiclr-17826	471	77	)	)	PUNCT
iiclr-17826	471	78	corporate	corporate	ADJ
iiclr-17826	471	79	tax	tax	NOUN
iiclr-17826	471	80	returns	return	NOUN
iiclr-17826	471	81	,	,	PUNCT
iiclr-17826	471	82	and	and	CCONJ
iiclr-17826	471	83	11	11	NUM
iiclr-17826	471	84	)	)	PUNCT
iiclr-17826	471	85	corporate	corporate	ADJ
iiclr-17826	471	86	fraud	fraud	NOUN
iiclr-17826	471	87	and	and	CCONJ
iiclr-17826	471	88	accountability	accountability	NOUN
iiclr-17826	471	89	)	)	PUNCT
iiclr-17826	471	90	.	.	PUNCT
iiclr-17826	472	1	152	152	NUM
iiclr-17826	472	2	.	.	PUNCT
iiclr-17826	472	3	see	see	VERB
iiclr-17826	472	4	i	i	PRON
iiclr-17826	472	5	d.	d.	PROPN
iiclr-17826	472	6	153	153	NUM
iiclr-17826	472	7	.	.	PUNCT
iiclr-17826	473	1	tafara	tafara	PROPN
iiclr-17826	473	2	speech	speech	NOUN
iiclr-17826	473	3	,	,	PUNCT
iiclr-17826	473	4	supra	supra	PROPN
iiclr-17826	473	5	note	note	NOUN
iiclr-17826	473	6	10	10	NUM
iiclr-17826	473	7	.	.	PUNCT
iiclr-17826	473	8	154	154	NUM
iiclr-17826	473	9	.	.	PUNCT
iiclr-17826	474	1	i	i	PRON
iiclr-17826	474	2	d.	d.	PROPN
iiclr-17826	474	3	see	see	VERB
iiclr-17826	474	4	donaldson	donaldson	PROPN
iiclr-17826	474	5	testimony	testimony	NOUN
iiclr-17826	474	6	,	,	PUNCT
iiclr-17826	474	7	supra	supra	PROPN
iiclr-17826	474	8	note	note	NOUN
iiclr-17826	474	9	6	6	NUM
iiclr-17826	474	10	.	.	PUNCT
iiclr-17826	475	1	the	the	DET
iiclr-17826	475	2	sweeping	sweeping	ADJ
iiclr-17826	475	3	reforms	reform	NOUN
iiclr-17826	475	4	of	of	ADP
iiclr-17826	475	5	the	the	DET
iiclr-17826	475	6	act	act	NOUN
iiclr-17826	475	7	address	address	NOUN
iiclr-17826	475	8	nearly	nearly	ADV
iiclr-17826	475	9	every	every	PRON
iiclr-17826	475	10	aspect	aspect	NOUN
iiclr-17826	475	11	and	and	CCONJ
iiclr-17826	475	12	actor	actor	NOUN
iiclr-17826	475	13	in	in	ADP
iiclr-17826	475	14	our	our	PRON
iiclr-17826	475	15	nation	nation	NOUN
iiclr-17826	475	16	's	's	PART
iiclr-17826	475	17	capital	capital	NOUN
iiclr-17826	475	18	markets	market	NOUN
iiclr-17826	475	19	.	.	PUNCT
iiclr-17826	476	1	the	the	DET
iiclr-17826	476	2	act	act	NOUN
iiclr-17826	476	3	affects	affect	VERB
iiclr-17826	476	4	every	every	DET
iiclr-17826	476	5	reporting	reporting	NOUN
iiclr-17826	476	6	company	company	NOUN
iiclr-17826	476	7	,	,	PUNCT
iiclr-17826	476	8	both	both	CCONJ
iiclr-17826	476	9	domestic	domestic	ADJ
iiclr-17826	476	10	and	and	CCONJ
iiclr-17826	476	11	foreign	foreign	ADJ
iiclr-17826	476	12	,	,	PUNCT
iiclr-17826	476	13	as	as	ADV
iiclr-17826	476	14	well	well	ADV
iiclr-17826	476	15	as	as	ADP
iiclr-17826	476	16	their	their	PRON
iiclr-17826	476	17	officers	officer	NOUN
iiclr-17826	476	18	and	and	CCONJ
iiclr-17826	476	19	directors	director	NOUN
iiclr-17826	476	20	.	.	PUNCT
iiclr-17826	477	1	the	the	DET
iiclr-17826	477	2	act	act	NOUN
iiclr-17826	477	3	also	also	ADV
iiclr-17826	477	4	affects	affect	VERB
iiclr-17826	477	5	those	those	PRON
iiclr-17826	477	6	that	that	PRON
iiclr-17826	477	7	play	play	VERB
iiclr-17826	477	8	a	a	DET
iiclr-17826	477	9	role	role	NOUN
iiclr-17826	477	10	in	in	ADP
iiclr-17826	477	11	ensuring	ensure	VERB
iiclr-17826	477	12	the	the	DET
iiclr-17826	477	13	integrity	integrity	NOUN
iiclr-17826	477	14	of	of	ADP
iiclr-17826	477	15	our	our	PRON
iiclr-17826	477	16	capital	capital	NOUN
iiclr-17826	477	17	markets	market	NOUN
iiclr-17826	477	18	,	,	PUNCT
iiclr-17826	477	19	such	such	ADJ
iiclr-17826	477	20	as	as	ADP
iiclr-17826	477	21	accounting	accounting	NOUN
iiclr-17826	477	22	firms	firm	NOUN
iiclr-17826	477	23	,	,	PUNCT
iiclr-17826	477	24	research	research	NOUN
iiclr-17826	477	25	analysts	analyst	NOUN
iiclr-17826	477	26	and	and	CCONJ
iiclr-17826	477	27	attorneys	attorney	NOUN
iiclr-17826	477	28	.	.	PUNCT
iiclr-17826	478	1	i	i	PRON
iiclr-17826	478	2	d.	d.	PROPN
iiclr-17826	478	3	155	155	NUM
iiclr-17826	478	4	.	.	PUNCT
iiclr-17826	478	5	see	see	VERB
iiclr-17826	478	6	tafara	tafara	NOUN
iiclr-17826	478	7	speech	speech	NOUN
iiclr-17826	478	8	,	,	PUNCT
iiclr-17826	478	9	supra	supra	PROPN
iiclr-17826	478	10	note	note	NOUN
iiclr-17826	478	11	10	10	NUM
iiclr-17826	478	12	.	.	PUNCT
iiclr-17826	479	1	156	156	NUM
iiclr-17826	479	2	.	.	PUNCT
iiclr-17826	480	1	see	see	VERB
iiclr-17826	480	2	donaldson	donaldson	PROPN
iiclr-17826	480	3	testimony	testimony	NOUN
iiclr-17826	480	4	,	,	PUNCT
iiclr-17826	480	5	supra	supra	PROPN
iiclr-17826	480	6	note	note	NOUN
iiclr-17826	480	7	6	6	NUM
iiclr-17826	480	8	;	;	PUNCT
iiclr-17826	480	9	palmer	palmer	NOUN
iiclr-17826	480	10	,	,	PUNCT
iiclr-17826	480	11	supra	supra	PROPN
iiclr-17826	480	12	note	note	NOUN
iiclr-17826	480	13	93	93	NUM
iiclr-17826	480	14	.	.	PUNCT
iiclr-17826	481	1	20041	20041	NUM
iiclr-17826	481	2	ind	ind	NOUN
iiclr-17826	481	3	.	.	PUNCT
iiclr-17826	482	1	int'l	int'l	PROPN
iiclr-17826	482	2	&	&	CCONJ
iiclr-17826	482	3	comp	comp	PROPN
iiclr-17826	482	4	.	.	PUNCT
iiclr-17826	483	1	l.	l.	PROPN
iiclr-17826	483	2	rev	rev	PROPN
iiclr-17826	483	3	.	.	PROPN
iiclr-17826	483	4	b.	b.	PROPN
iiclr-17826	483	5	regulating	regulate	VERB
iiclr-17826	483	6	the	the	DET
iiclr-17826	483	7	world	world	NOUN
iiclr-17826	483	8	:	:	PUNCT
iiclr-17826	483	9	sec	sec	PROPN
iiclr-17826	483	10	regulations	regulation	NOUN
iiclr-17826	483	11	on	on	ADP
iiclr-17826	483	12	an	an	DET
iiclr-17826	483	13	international	international	ADJ
iiclr-17826	483	14	stage	stage	NOUN
iiclr-17826	483	15	in	in	ADP
iiclr-17826	483	16	examining	examine	VERB
iiclr-17826	483	17	the	the	DET
iiclr-17826	483	18	scope	scope	NOUN
iiclr-17826	483	19	of	of	ADP
iiclr-17826	483	20	the	the	DET
iiclr-17826	483	21	act	act	NOUN
iiclr-17826	483	22	,	,	PUNCT
iiclr-17826	483	23	it	it	PRON
iiclr-17826	483	24	is	be	AUX
iiclr-17826	483	25	important	important	ADJ
iiclr-17826	483	26	to	to	PART
iiclr-17826	483	27	understand	understand	VERB
iiclr-17826	483	28	the	the	DET
iiclr-17826	483	29	backdrop	backdrop	NOUN
iiclr-17826	483	30	of	of	ADP
iiclr-17826	483	31	foreign	foreign	ADJ
iiclr-17826	483	32	growth	growth	NOUN
iiclr-17826	483	33	in	in	ADP
iiclr-17826	483	34	u.s	u.s	PROPN
iiclr-17826	483	35	.	.	PROPN
iiclr-17826	483	36	markets	market	NOUN
iiclr-17826	483	37	.	.	PUNCT
iiclr-17826	484	1	the	the	DET
iiclr-17826	484	2	increasing	increase	VERB
iiclr-17826	484	3	interdependence	interdependence	NOUN
iiclr-17826	484	4	of	of	ADP
iiclr-17826	484	5	capital	capital	NOUN
iiclr-17826	484	6	markets	market	NOUN
iiclr-17826	484	7	around	around	ADP
iiclr-17826	484	8	the	the	DET
iiclr-17826	484	9	world	world	NOUN
iiclr-17826	484	10	has	have	AUX
iiclr-17826	484	11	virtually	virtually	ADV
iiclr-17826	484	12	made	make	VERB
iiclr-17826	484	13	it	it	PRON
iiclr-17826	484	14	impossible	impossible	ADJ
iiclr-17826	484	15	for	for	SCONJ
iiclr-17826	484	16	the	the	DET
iiclr-17826	484	17	sec	sec	PROPN
iiclr-17826	484	18	to	to	PART
iiclr-17826	484	19	enact	enact	VERB
iiclr-17826	484	20	securities	security	NOUN
iiclr-17826	484	21	regulation	regulation	NOUN
iiclr-17826	484	22	without	without	ADP
iiclr-17826	484	23	considering	consider	VERB
iiclr-17826	484	24	its	its	PRON
iiclr-17826	484	25	impact	impact	NOUN
iiclr-17826	484	26	on	on	ADP
iiclr-17826	484	27	foreign	foreign	ADJ
iiclr-17826	484	28	companies	company	NOUN
iiclr-17826	484	29	.	.	PUNCT
iiclr-17826	485	1	'57	'57	NUM
iiclr-17826	485	2	in	in	ADP
iiclr-17826	485	3	fact	fact	NOUN
iiclr-17826	485	4	,	,	PUNCT
iiclr-17826	485	5	competition	competition	NOUN
iiclr-17826	485	6	from	from	ADP
iiclr-17826	485	7	foreign	foreign	ADJ
iiclr-17826	485	8	markets	market	NOUN
iiclr-17826	485	9	as	as	ADP
iiclr-17826	485	10	an	an	DET
iiclr-17826	485	11	alternative	alternative	ADJ
iiclr-17826	485	12	source	source	NOUN
iiclr-17826	485	13	for	for	ADP
iiclr-17826	485	14	raising	raise	VERB
iiclr-17826	485	15	equity	equity	NOUN
iiclr-17826	485	16	capital	capital	NOUN
iiclr-17826	485	17	,	,	PUNCT
iiclr-17826	485	18	the	the	DET
iiclr-17826	485	19	fact	fact	NOUN
iiclr-17826	485	20	that	that	SCONJ
iiclr-17826	485	21	foreign	foreign	ADJ
iiclr-17826	485	22	companies	company	NOUN
iiclr-17826	485	23	often	often	ADV
iiclr-17826	485	24	function	function	VERB
iiclr-17826	485	25	in	in	ADP
iiclr-17826	485	26	an	an	DET
iiclr-17826	485	27	entirely	entirely	ADV
iiclr-17826	485	28	different	different	ADJ
iiclr-17826	485	29	corporate	corporate	ADJ
iiclr-17826	485	30	governance	governance	NOUN
iiclr-17826	485	31	environment	environment	NOUN
iiclr-17826	485	32	,	,	PUNCT
iiclr-17826	485	33	and	and	CCONJ
iiclr-17826	485	34	investor	investor	NOUN
iiclr-17826	485	35	desire	desire	NOUN
iiclr-17826	485	36	for	for	ADP
iiclr-17826	485	37	foreign	foreign	ADJ
iiclr-17826	485	38	equities	equity	NOUN
iiclr-17826	485	39	as	as	ADP
iiclr-17826	485	40	a	a	DET
iiclr-17826	485	41	means	mean	NOUN
iiclr-17826	485	42	for	for	ADP
iiclr-17826	485	43	diversifying	diversify	VERB
iiclr-17826	485	44	portfolios	portfolio	NOUN
iiclr-17826	485	45	,	,	PUNCT
iiclr-17826	485	46	are	be	AUX
iiclr-17826	485	47	factors	factor	NOUN
iiclr-17826	485	48	that	that	SCONJ
iiclr-17826	485	49	the	the	DET
iiclr-17826	485	50	sec	sec	PROPN
iiclr-17826	485	51	has	have	AUX
iiclr-17826	485	52	had	have	AUX
iiclr-17826	485	53	to	to	PART
iiclr-17826	485	54	seriously	seriously	ADV
iiclr-17826	485	55	consider	consider	VERB
iiclr-17826	485	56	in	in	ADP
iiclr-17826	485	57	drafting	draft	VERB
iiclr-17826	485	58	and	and	CCONJ
iiclr-17826	485	59	implementing	implement	VERB
iiclr-17826	485	60	regulations	regulation	NOUN
iiclr-17826	485	61	.	.	PUNCT
iiclr-17826	486	1	'58	'58	NUM
iiclr-17826	486	2	these	these	DET
iiclr-17826	486	3	considerations	consideration	NOUN
iiclr-17826	486	4	have	have	AUX
iiclr-17826	486	5	resulted	result	VERB
iiclr-17826	486	6	in	in	ADP
iiclr-17826	486	7	the	the	DET
iiclr-17826	486	8	sec	sec	PROPN
iiclr-17826	486	9	's	's	PART
iiclr-17826	486	10	grant	grant	NOUN
iiclr-17826	486	11	of	of	ADP
iiclr-17826	486	12	accommodations	accommodation	NOUN
iiclr-17826	486	13	and	and	CCONJ
iiclr-17826	486	14	exemptions	exemption	NOUN
iiclr-17826	486	15	to	to	ADP
iiclr-17826	486	16	foreign	foreign	ADJ
iiclr-17826	486	17	companies	company	NOUN
iiclr-17826	486	18	with	with	ADP
iiclr-17826	486	19	regard	regard	NOUN
iiclr-17826	486	20	to	to	ADP
iiclr-17826	486	21	many	many	ADJ
iiclr-17826	486	22	of	of	ADP
iiclr-17826	486	23	its	its	PRON
iiclr-17826	486	24	regulations	regulation	NOUN
iiclr-17826	486	25	in	in	ADP
iiclr-17826	486	26	the	the	DET
iiclr-17826	486	27	past	past	NOUN
iiclr-17826	486	28	.	.	PUNCT
iiclr-17826	487	1	'59	'59	NUM
iiclr-17826	487	2	the	the	DET
iiclr-17826	487	3	net	net	ADJ
iiclr-17826	487	4	affect	affect	NOUN
iiclr-17826	487	5	has	have	AUX
iiclr-17826	487	6	been	be	AUX
iiclr-17826	487	7	a	a	DET
iiclr-17826	487	8	dramatic	dramatic	ADJ
iiclr-17826	487	9	increase	increase	NOUN
iiclr-17826	487	10	in	in	ADP
iiclr-17826	487	11	the	the	DET
iiclr-17826	487	12	number	number	NOUN
iiclr-17826	487	13	of	of	ADP
iiclr-17826	487	14	listings	listing	NOUN
iiclr-17826	487	15	of	of	ADP
iiclr-17826	487	16	foreign	foreign	ADJ
iiclr-17826	487	17	companies	company	NOUN
iiclr-17826	487	18	on	on	ADP
iiclr-17826	487	19	u.s	u.s	PROPN
iiclr-17826	487	20	.	.	PROPN
iiclr-17826	487	21	public	public	ADJ
iiclr-17826	487	22	markets.160	markets.160	PROPN
iiclr-17826	487	23	for	for	ADP
iiclr-17826	487	24	instance	instance	NOUN
iiclr-17826	487	25	,	,	PUNCT
iiclr-17826	487	26	the	the	DET
iiclr-17826	487	27	number	number	NOUN
iiclr-17826	487	28	of	of	ADP
iiclr-17826	487	29	foreign	foreign	ADJ
iiclr-17826	487	30	listings	listing	NOUN
iiclr-17826	487	31	on	on	ADP
iiclr-17826	487	32	the	the	DET
iiclr-17826	487	33	new	new	PROPN
iiclr-17826	487	34	york	york	PROPN
iiclr-17826	487	35	stock	stock	PROPN
iiclr-17826	487	36	exchange	exchange	PROPN
iiclr-17826	487	37	(	(	PUNCT
iiclr-17826	487	38	nyse	nyse	PROPN
iiclr-17826	487	39	)	)	PUNCT
iiclr-17826	487	40	increased	increase	VERB
iiclr-17826	487	41	from	from	ADP
iiclr-17826	487	42	33	33	NUM
iiclr-17826	487	43	listings	listing	NOUN
iiclr-17826	487	44	in	in	ADP
iiclr-17826	487	45	1975	1975	NUM
iiclr-17826	487	46	to	to	ADP
iiclr-17826	487	47	2,368	2,368	NUM
iiclr-17826	487	48	by	by	ADP
iiclr-17826	487	49	the	the	DET
iiclr-17826	487	50	end	end	NOUN
iiclr-17826	487	51	of	of	ADP
iiclr-17826	487	52	2002	2002	NUM
iiclr-17826	487	53	,	,	PUNCT
iiclr-17826	487	54	encompassing	encompass	VERB
iiclr-17826	487	55	nearly	nearly	ADV
iiclr-17826	487	56	seventeen	seventeen	NUM
iiclr-17826	487	57	percent	percent	NOUN
iiclr-17826	487	58	of	of	ADP
iiclr-17826	487	59	all	all	DET
iiclr-17826	487	60	listings	listing	NOUN
iiclr-17826	487	61	.	.	PUNCT
iiclr-17826	488	1	16	16	NUM
iiclr-17826	488	2	1	1	NUM
iiclr-17826	488	3	in	in	ADP
iiclr-17826	488	4	terms	term	NOUN
iiclr-17826	488	5	of	of	ADP
iiclr-17826	488	6	market	market	NOUN
iiclr-17826	488	7	capitalization	capitalization	NOUN
iiclr-17826	488	8	,	,	PUNCT
iiclr-17826	488	9	the	the	DET
iiclr-17826	488	10	nyse	nyse	PROPN
iiclr-17826	488	11	reports	report	VERB
iiclr-17826	488	12	that	that	SCONJ
iiclr-17826	488	13	in	in	ADP
iiclr-17826	488	14	2002	2002	NUM
iiclr-17826	488	15	,	,	PUNCT
iiclr-17826	488	16	non	non	ADJ
iiclr-17826	488	17	-	-	ADJ
iiclr-17826	488	18	u.s	u.s	PROPN
iiclr-17826	488	19	.	.	PROPN
iiclr-17826	488	20	listed	list	VERB
iiclr-17826	488	21	companies	company	NOUN
iiclr-17826	488	22	had	have	VERB
iiclr-17826	488	23	a	a	DET
iiclr-17826	488	24	combined	combined	ADJ
iiclr-17826	488	25	capitalization	capitalization	NOUN
iiclr-17826	488	26	of	of	ADP
iiclr-17826	488	27	$	$	SYM
iiclr-17826	488	28	4.3	4.3	NUM
iiclr-17826	488	29	trillion	trillion	NUM
iiclr-17826	488	30	,	,	PUNCT
iiclr-17826	488	31	nearly	nearly	ADV
iiclr-17826	488	32	one	one	NUM
iiclr-17826	488	33	-	-	PUNCT
iiclr-17826	488	34	third	third	NOUN
iiclr-17826	488	35	of	of	ADP
iiclr-17826	488	36	the	the	DET
iiclr-17826	488	37	capitalization	capitalization	NOUN
iiclr-17826	488	38	of	of	ADP
iiclr-17826	488	39	the	the	DET
iiclr-17826	488	40	entire	entire	ADJ
iiclr-17826	488	41	nyse	nyse	NOUN
iiclr-17826	488	42	.	.	PUNCT
iiclr-17826	489	1	62	62	NUM
iiclr-17826	490	1	it	it	PRON
iiclr-17826	490	2	is	be	AUX
iiclr-17826	490	3	also	also	ADV
iiclr-17826	490	4	important	important	ADJ
iiclr-17826	490	5	to	to	PART
iiclr-17826	490	6	note	note	VERB
iiclr-17826	490	7	that	that	SCONJ
iiclr-17826	490	8	since	since	SCONJ
iiclr-17826	490	9	1990	1990	NUM
iiclr-17826	490	10	the	the	DET
iiclr-17826	490	11	number	number	NOUN
iiclr-17826	490	12	of	of	ADP
iiclr-17826	490	13	foreign	foreign	ADJ
iiclr-17826	490	14	listings	listing	NOUN
iiclr-17826	490	15	has	have	AUX
iiclr-17826	490	16	more	more	ADJ
iiclr-17826	490	17	than	than	ADP
iiclr-17826	490	18	quadrupled	quadruple	VERB
iiclr-17826	490	19	,	,	PUNCT
iiclr-17826	490	20	while	while	SCONJ
iiclr-17826	490	21	since	since	SCONJ
iiclr-17826	490	22	1998	1998	NUM
iiclr-17826	490	23	,	,	PUNCT
iiclr-17826	490	24	the	the	DET
iiclr-17826	490	25	number	number	NOUN
iiclr-17826	490	26	of	of	ADP
iiclr-17826	490	27	u.s	u.s	PROPN
iiclr-17826	490	28	.	.	PROPN
iiclr-17826	490	29	company	company	NOUN
iiclr-17826	490	30	listings	listing	NOUN
iiclr-17826	490	31	has	have	VERB
iiclr-17826	490	32	157	157	NUM
iiclr-17826	490	33	.	.	PUNCT
iiclr-17826	491	1	see	see	VERB
iiclr-17826	491	2	tafara	tafara	NOUN
iiclr-17826	491	3	speech	speech	NOUN
iiclr-17826	491	4	,	,	PUNCT
iiclr-17826	491	5	supra	supra	PROPN
iiclr-17826	491	6	note	note	NOUN
iiclr-17826	491	7	10	10	NUM
iiclr-17826	491	8	.	.	PUNCT
iiclr-17826	492	1	"	"	PUNCT
iiclr-17826	492	2	it	it	PRON
iiclr-17826	492	3	is	be	AUX
iiclr-17826	492	4	clear	clear	ADJ
iiclr-17826	492	5	that	that	SCONJ
iiclr-17826	492	6	,	,	PUNCT
iiclr-17826	492	7	more	more	ADJ
iiclr-17826	492	8	than	than	ADP
iiclr-17826	492	9	ever	ever	ADV
iiclr-17826	492	10	,	,	PUNCT
iiclr-17826	492	11	capital	capital	NOUN
iiclr-17826	492	12	markets	market	NOUN
iiclr-17826	492	13	around	around	ADP
iiclr-17826	492	14	the	the	DET
iiclr-17826	492	15	world	world	NOUN
iiclr-17826	492	16	are	be	AUX
iiclr-17826	492	17	increasingly	increasingly	ADV
iiclr-17826	492	18	interdependent	interdependent	ADJ
iiclr-17826	492	19	,	,	PUNCT
iiclr-17826	492	20	and	and	CCONJ
iiclr-17826	492	21	changes	change	NOUN
iiclr-17826	492	22	to	to	ADP
iiclr-17826	492	23	national	national	ADJ
iiclr-17826	492	24	laws	law	NOUN
iiclr-17826	492	25	can	can	AUX
iiclr-17826	492	26	have	have	VERB
iiclr-17826	492	27	repercussions	repercussion	NOUN
iiclr-17826	492	28	outside	outside	ADP
iiclr-17826	492	29	its	its	PRON
iiclr-17826	492	30	borders	border	NOUN
iiclr-17826	492	31	.	.	PUNCT
iiclr-17826	492	32	"	"	PUNCT
iiclr-17826	493	1	i	i	PRON
iiclr-17826	493	2	d.	d.	PROPN
iiclr-17826	493	3	158	158	NUM
iiclr-17826	493	4	.	.	PUNCT
iiclr-17826	494	1	i	i	PRON
iiclr-17826	494	2	d.	d.	PROPN
iiclr-17826	494	3	159	159	NUM
iiclr-17826	494	4	.	.	PUNCT
iiclr-17826	495	1	see	see	VERB
iiclr-17826	495	2	press	press	NOUN
iiclr-17826	495	3	release	release	NOUN
iiclr-17826	495	4	,	,	PUNCT
iiclr-17826	495	5	u.s	u.s	PROPN
iiclr-17826	495	6	.	.	PROPN
iiclr-17826	495	7	securities	securities	PROPN
iiclr-17826	495	8	and	and	CCONJ
iiclr-17826	495	9	exchange	exchange	PROPN
iiclr-17826	495	10	commission	commission	PROPN
iiclr-17826	495	11	,	,	PUNCT
iiclr-17826	495	12	division	division	NOUN
iiclr-17826	495	13	of	of	ADP
iiclr-17826	495	14	corporate	corporate	ADJ
iiclr-17826	495	15	finance	finance	NOUN
iiclr-17826	495	16	:	:	PUNCT
iiclr-17826	495	17	international	international	ADJ
iiclr-17826	495	18	financial	financial	ADJ
iiclr-17826	495	19	reporting	reporting	NOUN
iiclr-17826	495	20	and	and	CCONJ
iiclr-17826	495	21	disclosure	disclosure	NOUN
iiclr-17826	495	22	issues	issue	NOUN
iiclr-17826	495	23	(	(	PUNCT
iiclr-17826	495	24	may	may	PROPN
iiclr-17826	495	25	1	1	NUM
iiclr-17826	495	26	,	,	PUNCT
iiclr-17826	495	27	2001	2001	NUM
iiclr-17826	495	28	)	)	PUNCT
iiclr-17826	495	29	,	,	PUNCT
iiclr-17826	495	30	available	available	ADJ
iiclr-17826	495	31	at	at	ADP
iiclr-17826	495	32	http://www.sec.gov/divisions/corpfin/internatllissueso5ol.htm#p1052_165500	http://www.sec.gov/divisions/corpfin/internatllissueso5ol.htm#p1052_165500	PROPN
iiclr-17826	495	33	(	(	PUNCT
iiclr-17826	495	34	last	last	ADJ
iiclr-17826	495	35	visited	visit	VERB
iiclr-17826	495	36	feb	feb	PROPN
iiclr-17826	495	37	.	.	PROPN
iiclr-17826	495	38	11	11	NUM
iiclr-17826	495	39	,	,	PUNCT
iiclr-17826	495	40	2004	2004	NUM
iiclr-17826	495	41	)	)	PUNCT
iiclr-17826	496	1	(	(	PUNCT
iiclr-17826	496	2	noting	note	VERB
iiclr-17826	496	3	that	that	SCONJ
iiclr-17826	496	4	the	the	DET
iiclr-17826	496	5	"	"	PUNCT
iiclr-17826	496	6	integrated	integrated	ADJ
iiclr-17826	496	7	disclosure	disclosure	NOUN
iiclr-17826	496	8	system	system	NOUN
iiclr-17826	496	9	designed	design	VERB
iiclr-17826	496	10	for	for	ADP
iiclr-17826	496	11	foreign	foreign	ADJ
iiclr-17826	496	12	private	private	ADJ
iiclr-17826	496	13	issuers	issuer	NOUN
iiclr-17826	496	14	provides	provide	VERB
iiclr-17826	496	15	a	a	DET
iiclr-17826	496	16	number	number	NOUN
iiclr-17826	496	17	of	of	ADP
iiclr-17826	496	18	accommodations	accommodation	NOUN
iiclr-17826	496	19	to	to	ADP
iiclr-17826	496	20	practices	practice	NOUN
iiclr-17826	496	21	in	in	ADP
iiclr-17826	496	22	other	other	ADJ
iiclr-17826	496	23	jurisdictions	jurisdiction	NOUN
iiclr-17826	496	24	"	"	PUNCT
iiclr-17826	496	25	)	)	PUNCT
iiclr-17826	497	1	[	[	X
iiclr-17826	497	2	hereinafter	hereinafter	NOUN
iiclr-17826	497	3	sec	sec	PROPN
iiclr-17826	497	4	press	press	NOUN
iiclr-17826	497	5	release	release	NOUN
iiclr-17826	497	6	,	,	PUNCT
iiclr-17826	497	7	international	international	ADJ
iiclr-17826	497	8	disclosure	disclosure	NOUN
iiclr-17826	497	9	issues	issue	NOUN
iiclr-17826	497	10	]	]	PUNCT
iiclr-17826	497	11	.	.	PUNCT
iiclr-17826	498	1	see	see	VERB
iiclr-17826	498	2	also	also	ADV
iiclr-17826	498	3	kirk	kirk	PROPN
iiclr-17826	498	4	,	,	PUNCT
iiclr-17826	498	5	supra	supra	PROPN
iiclr-17826	498	6	note	note	PROPN
iiclr-17826	498	7	15	15	NUM
iiclr-17826	498	8	(	(	PUNCT
iiclr-17826	498	9	recognizing	recognize	VERB
iiclr-17826	498	10	the	the	DET
iiclr-17826	498	11	different	different	ADJ
iiclr-17826	498	12	treatment	treatment	NOUN
iiclr-17826	498	13	between	between	ADP
iiclr-17826	498	14	foreign	foreign	ADJ
iiclr-17826	498	15	private	private	ADJ
iiclr-17826	498	16	issuers	issuer	NOUN
iiclr-17826	498	17	and	and	CCONJ
iiclr-17826	498	18	domestic	domestic	ADJ
iiclr-17826	498	19	issuers	issuer	NOUN
iiclr-17826	498	20	in	in	ADP
iiclr-17826	498	21	registering	register	VERB
iiclr-17826	498	22	securities	security	NOUN
iiclr-17826	498	23	under	under	ADP
iiclr-17826	498	24	12(b	12(b	NUM
iiclr-17826	498	25	)	)	PUNCT
iiclr-17826	498	26	or	or	CCONJ
iiclr-17826	498	27	12(g	12(g	NUM
iiclr-17826	498	28	)	)	PUNCT
iiclr-17826	498	29	of	of	ADP
iiclr-17826	498	30	the	the	DET
iiclr-17826	498	31	securities	securities	PROPN
iiclr-17826	498	32	and	and	CCONJ
iiclr-17826	498	33	exchange	exchange	PROPN
iiclr-17826	498	34	act	act	NOUN
iiclr-17826	498	35	of	of	ADP
iiclr-17826	498	36	1934	1934	NUM
iiclr-17826	498	37	)	)	PUNCT
iiclr-17826	498	38	.	.	PUNCT
iiclr-17826	499	1	160	160	NUM
iiclr-17826	499	2	.	.	PUNCT
iiclr-17826	499	3	see	see	VERB
iiclr-17826	499	4	john	john	PROPN
iiclr-17826	499	5	c.	c.	PROPN
iiclr-17826	499	6	coffee	coffee	PROPN
iiclr-17826	499	7	,	,	PUNCT
iiclr-17826	499	8	jr	jr	PROPN
iiclr-17826	499	9	.	.	PROPN
iiclr-17826	499	10	,	,	PUNCT
iiclr-17826	499	11	article	article	NOUN
iiclr-17826	499	12	,	,	PUNCT
iiclr-17826	499	13	racing	race	VERB
iiclr-17826	499	14	towards	towards	ADP
iiclr-17826	499	15	the	the	DET
iiclr-17826	499	16	top	top	NOUN
iiclr-17826	499	17	?	?	PUNCT
iiclr-17826	499	18	:	:	PUNCT
iiclr-17826	499	19	the	the	DET
iiclr-17826	499	20	impact	impact	NOUN
iiclr-17826	499	21	of	of	ADP
iiclr-17826	499	22	cross	cross	NOUN
iiclr-17826	499	23	listings	listing	NOUN
iiclr-17826	499	24	and	and	CCONJ
iiclr-17826	499	25	stock	stock	NOUN
iiclr-17826	499	26	market	market	NOUN
iiclr-17826	499	27	competition	competition	NOUN
iiclr-17826	499	28	on	on	ADP
iiclr-17826	499	29	international	international	ADJ
iiclr-17826	499	30	corporate	corporate	ADJ
iiclr-17826	499	31	governance	governance	NOUN
iiclr-17826	499	32	,	,	PUNCT
iiclr-17826	499	33	102	102	NUM
iiclr-17826	499	34	colum	colum	NOUN
iiclr-17826	499	35	.	.	PUNCT
iiclr-17826	500	1	l.	l.	PROPN
iiclr-17826	500	2	rev	rev	PROPN
iiclr-17826	500	3	.	.	PROPN
iiclr-17826	500	4	1757	1757	NUM
iiclr-17826	500	5	,	,	PUNCT
iiclr-17826	500	6	1759	1759	NUM
iiclr-17826	500	7	-	-	SYM
iiclr-17826	500	8	66	66	NUM
iiclr-17826	500	9	,	,	PUNCT
iiclr-17826	500	10	1770	1770	NUM
iiclr-17826	500	11	-	-	SYM
iiclr-17826	500	12	73	73	NUM
iiclr-17826	500	13	&	&	CCONJ
iiclr-17826	500	14	1824	1824	NUM
iiclr-17826	500	15	-	-	SYM
iiclr-17826	500	16	27	27	NUM
iiclr-17826	500	17	(	(	PUNCT
iiclr-17826	500	18	2002	2002	NUM
iiclr-17826	500	19	)	)	PUNCT
iiclr-17826	500	20	.	.	PUNCT
iiclr-17826	501	1	161	161	NUM
iiclr-17826	501	2	.	.	PUNCT
iiclr-17826	502	1	i	i	PRON
iiclr-17826	502	2	d.	d.	PROPN
iiclr-17826	502	3	at	at	ADP
iiclr-17826	502	4	1771	1771	NUM
iiclr-17826	502	5	.	.	PUNCT
iiclr-17826	503	1	see	see	VERB
iiclr-17826	503	2	also	also	ADV
iiclr-17826	503	3	sec	sec	PROPN
iiclr-17826	503	4	press	press	NOUN
iiclr-17826	503	5	release	release	NOUN
iiclr-17826	503	6	,	,	PUNCT
iiclr-17826	503	7	international	international	ADJ
iiclr-17826	503	8	disclosure	disclosure	NOUN
iiclr-17826	503	9	issues	issue	NOUN
iiclr-17826	503	10	,	,	PUNCT
iiclr-17826	503	11	supra	supra	PROPN
iiclr-17826	503	12	note	note	PROPN
iiclr-17826	503	13	159	159	NUM
iiclr-17826	503	14	(	(	PUNCT
iiclr-17826	503	15	stating	state	VERB
iiclr-17826	503	16	that	that	SCONJ
iiclr-17826	503	17	by	by	ADP
iiclr-17826	503	18	the	the	DET
iiclr-17826	503	19	end	end	NOUN
iiclr-17826	503	20	of	of	ADP
iiclr-17826	503	21	1999	1999	NUM
iiclr-17826	503	22	,	,	PUNCT
iiclr-17826	503	23	there	there	PRON
iiclr-17826	503	24	were	be	VERB
iiclr-17826	503	25	more	more	ADJ
iiclr-17826	503	26	than	than	ADP
iiclr-17826	503	27	1,200	1,200	NUM
iiclr-17826	503	28	foreign	foreign	ADJ
iiclr-17826	503	29	registered	register	VERB
iiclr-17826	503	30	companies	company	NOUN
iiclr-17826	503	31	from	from	ADP
iiclr-17826	503	32	more	more	ADJ
iiclr-17826	503	33	than	than	ADP
iiclr-17826	503	34	fifty	fifty	NUM
iiclr-17826	503	35	-	-	PUNCT
iiclr-17826	503	36	five	five	NUM
iiclr-17826	503	37	different	different	ADJ
iiclr-17826	503	38	countries	country	NOUN
iiclr-17826	503	39	registered	register	VERB
iiclr-17826	503	40	with	with	ADP
iiclr-17826	503	41	the	the	DET
iiclr-17826	503	42	sec	sec	PROPN
iiclr-17826	503	43	)	)	PUNCT
iiclr-17826	503	44	.	.	PUNCT
iiclr-17826	504	1	162	162	NUM
iiclr-17826	504	2	.	.	PUNCT
iiclr-17826	505	1	new	new	PROPN
iiclr-17826	505	2	york	york	PROPN
iiclr-17826	505	3	stock	stock	PROPN
iiclr-17826	505	4	exchange	exchange	PROPN
iiclr-17826	505	5	,	,	PUNCT
iiclr-17826	505	6	annual	annual	ADJ
iiclr-17826	505	7	report	report	NOUN
iiclr-17826	505	8	2002	2002	NUM
iiclr-17826	505	9	,	,	PUNCT
iiclr-17826	505	10	at	at	ADP
iiclr-17826	505	11	14	14	NUM
iiclr-17826	505	12	&	&	CCONJ
iiclr-17826	505	13	43	43	NUM
iiclr-17826	505	14	(	(	PUNCT
iiclr-17826	505	15	2002	2002	NUM
iiclr-17826	505	16	)	)	PUNCT
iiclr-17826	505	17	,	,	PUNCT
iiclr-17826	505	18	available	available	ADJ
iiclr-17826	505	19	at	at	ADP
iiclr-17826	505	20	http://www.nyse.com/pdfs/2002arnyse-2002.pdf	http://www.nyse.com/pdfs/2002arnyse-2002.pdf	PROPN
iiclr-17826	505	21	(	(	PUNCT
iiclr-17826	505	22	last	last	ADJ
iiclr-17826	505	23	visited	visit	VERB
iiclr-17826	505	24	feb	feb	PROPN
iiclr-17826	505	25	.	.	PROPN
iiclr-17826	505	26	11	11	NUM
iiclr-17826	505	27	,	,	PUNCT
iiclr-17826	505	28	2004	2004	NUM
iiclr-17826	505	29	)	)	PUNCT
iiclr-17826	506	1	(	(	PUNCT
iiclr-17826	506	2	noting	note	VERB
iiclr-17826	506	3	that	that	SCONJ
iiclr-17826	506	4	the	the	DET
iiclr-17826	506	5	total	total	ADJ
iiclr-17826	506	6	global	global	ADJ
iiclr-17826	506	7	market	market	NOUN
iiclr-17826	506	8	capitalization	capitalization	NOUN
iiclr-17826	506	9	for	for	ADP
iiclr-17826	506	10	nyse	nyse	NOUN
iiclr-17826	506	11	-	-	PUNCT
iiclr-17826	506	12	listed	list	VERB
iiclr-17826	506	13	companies	company	NOUN
iiclr-17826	506	14	for	for	ADP
iiclr-17826	506	15	2002	2002	NUM
iiclr-17826	506	16	was	be	AUX
iiclr-17826	506	17	13.4	13.4	NUM
iiclr-17826	506	18	trillion	trillion	NUM
iiclr-17826	506	19	,	,	PUNCT
iiclr-17826	506	20	including	include	VERB
iiclr-17826	506	21	4.3	4.3	NUM
iiclr-17826	506	22	trillion	trillion	NUM
iiclr-17826	506	23	for	for	ADP
iiclr-17826	506	24	non	non	ADJ
iiclr-17826	506	25	-	-	ADJ
iiclr-17826	506	26	u.s	u.s	ADJ
iiclr-17826	506	27	.	.	PROPN
iiclr-17826	506	28	listed	list	VERB
iiclr-17826	506	29	companies	company	NOUN
iiclr-17826	506	30	)	)	PUNCT
iiclr-17826	506	31	.	.	PUNCT
iiclr-17826	507	1	the	the	DET
iiclr-17826	507	2	nyse	nyse	PROPN
iiclr-17826	507	3	annual	annual	ADJ
iiclr-17826	507	4	report	report	NOUN
iiclr-17826	507	5	also	also	ADV
iiclr-17826	507	6	noted	note	VERB
iiclr-17826	507	7	that	that	SCONJ
iiclr-17826	507	8	it	it	PRON
iiclr-17826	507	9	welcomed	welcome	VERB
iiclr-17826	507	10	152	152	NUM
iiclr-17826	507	11	new	new	ADJ
iiclr-17826	507	12	companies	company	NOUN
iiclr-17826	507	13	in	in	ADP
iiclr-17826	507	14	2002	2002	NUM
iiclr-17826	507	15	,	,	PUNCT
iiclr-17826	507	16	33	33	NUM
iiclr-17826	507	17	of	of	ADP
iiclr-17826	507	18	which	which	PRON
iiclr-17826	507	19	were	be	AUX
iiclr-17826	507	20	non	non	ADJ
iiclr-17826	507	21	-	-	ADJ
iiclr-17826	507	22	u.s	u.s	PROPN
iiclr-17826	507	23	.	.	PROPN
iiclr-17826	508	1	i	i	PROPN
iiclr-17826	508	2	d.	d.	PROPN
iiclr-17826	508	3	at	at	ADP
iiclr-17826	508	4	23	23	NUM
iiclr-17826	508	5	.	.	PUNCT
iiclr-17826	509	1	further	far	ADV
iiclr-17826	509	2	,	,	PUNCT
iiclr-17826	509	3	the	the	DET
iiclr-17826	509	4	average	average	ADJ
iiclr-17826	509	5	daily	daily	ADJ
iiclr-17826	509	6	share	share	NOUN
iiclr-17826	509	7	volume	volume	NOUN
iiclr-17826	509	8	for	for	ADP
iiclr-17826	509	9	non	non	ADJ
iiclr-17826	509	10	-	-	ADJ
iiclr-17826	509	11	u.s	u.s	PROPN
iiclr-17826	509	12	.	.	PROPN
iiclr-17826	509	13	companies	company	NOUN
iiclr-17826	509	14	grew	grow	VERB
iiclr-17826	509	15	from	from	ADP
iiclr-17826	509	16	approximately	approximately	ADV
iiclr-17826	509	17	10	10	NUM
iiclr-17826	509	18	million	million	NUM
iiclr-17826	509	19	in	in	ADP
iiclr-17826	509	20	1987	1987	NUM
iiclr-17826	509	21	to	to	ADP
iiclr-17826	509	22	approximately	approximately	ADV
iiclr-17826	509	23	130	130	NUM
iiclr-17826	509	24	million	million	NUM
iiclr-17826	509	25	in	in	ADP
iiclr-17826	509	26	2002	2002	NUM
iiclr-17826	509	27	.	.	PUNCT
iiclr-17826	510	1	i	i	PRON
iiclr-17826	510	2	d.	d.	PROPN
iiclr-17826	510	3	at	at	ADP
iiclr-17826	510	4	34	34	NUM
iiclr-17826	510	5	.	.	PUNCT
iiclr-17826	511	1	[	[	X
iiclr-17826	511	2	vol	vol	NOUN
iiclr-17826	511	3	.	.	PUNCT
iiclr-17826	512	1	14:3	14:3	NUM
iiclr-17826	512	2	challenges	challenge	NOUN
iiclr-17826	512	3	for	for	ADP
iiclr-17826	512	4	foreign	foreign	ADJ
iiclr-17826	512	5	attorneys	attorney	NOUN
iiclr-17826	512	6	steadily	steadily	ADV
iiclr-17826	512	7	declined	decline	VERB
iiclr-17826	512	8	.	.	PUNCT
iiclr-17826	513	1	'63	'63	PROPN
iiclr-17826	513	2	needless	needless	ADJ
iiclr-17826	513	3	to	to	PART
iiclr-17826	513	4	say	say	VERB
iiclr-17826	513	5	,	,	PUNCT
iiclr-17826	513	6	the	the	DET
iiclr-17826	513	7	environment	environment	NOUN
iiclr-17826	513	8	in	in	ADP
iiclr-17826	513	9	which	which	PRON
iiclr-17826	513	10	the	the	DET
iiclr-17826	513	11	sec	sec	PROPN
iiclr-17826	513	12	operates	operate	VERB
iiclr-17826	513	13	has	have	AUX
iiclr-17826	513	14	changed	change	VERB
iiclr-17826	513	15	considerably	considerably	ADV
iiclr-17826	513	16	.	.	PUNCT
iiclr-17826	513	17	"	"	PUNCT
iiclr-17826	514	1	given	give	VERB
iiclr-17826	514	2	this	this	PRON
iiclr-17826	514	3	,	,	PUNCT
iiclr-17826	514	4	the	the	DET
iiclr-17826	514	5	act	act	NOUN
iiclr-17826	514	6	poses	pose	VERB
iiclr-17826	514	7	special	special	ADJ
iiclr-17826	514	8	concerns	concern	NOUN
iiclr-17826	514	9	for	for	ADP
iiclr-17826	514	10	foreign	foreign	ADJ
iiclr-17826	514	11	market	market	NOUN
iiclr-17826	514	12	participants	participant	NOUN
iiclr-17826	514	13	accessing	access	VERB
iiclr-17826	514	14	u.s	u.s	PROPN
iiclr-17826	514	15	.	.	PROPN
iiclr-17826	514	16	capital	capital	NOUN
iiclr-17826	514	17	markets	market	NOUN
iiclr-17826	514	18	.	.	PUNCT
iiclr-17826	515	1	'65	'65	NUM
iiclr-17826	515	2	that	that	DET
iiclr-17826	515	3	concern	concern	NOUN
iiclr-17826	515	4	,	,	PUNCT
iiclr-17826	515	5	of	of	ADP
iiclr-17826	515	6	course	course	NOUN
iiclr-17826	515	7	,	,	PUNCT
iiclr-17826	515	8	being	be	AUX
iiclr-17826	515	9	that	that	SCONJ
iiclr-17826	515	10	the	the	DET
iiclr-17826	515	11	act	act	NOUN
iiclr-17826	515	12	imposes	impose	VERB
iiclr-17826	515	13	new	new	ADJ
iiclr-17826	515	14	standards	standard	NOUN
iiclr-17826	515	15	on	on	ADP
iiclr-17826	515	16	foreign	foreign	ADJ
iiclr-17826	515	17	issuers	issuer	NOUN
iiclr-17826	515	18	who	who	PRON
iiclr-17826	515	19	are	be	AUX
iiclr-17826	515	20	already	already	ADV
iiclr-17826	515	21	subject	subject	ADJ
iiclr-17826	515	22	to	to	ADP
iiclr-17826	515	23	their	their	PRON
iiclr-17826	515	24	home	home	NOUN
iiclr-17826	515	25	country	country	NOUN
iiclr-17826	515	26	's	's	PART
iiclr-17826	515	27	corporate	corporate	ADJ
iiclr-17826	515	28	governance	governance	NOUN
iiclr-17826	515	29	regulations	regulation	NOUN
iiclr-17826	515	30	.	.	PUNCT
iiclr-17826	516	1	'66	'66	NUM
iiclr-17826	516	2	in	in	ADP
iiclr-17826	516	3	making	make	VERB
iiclr-17826	516	4	decisions	decision	NOUN
iiclr-17826	516	5	on	on	ADP
iiclr-17826	516	6	the	the	DET
iiclr-17826	516	7	scope	scope	NOUN
iiclr-17826	516	8	of	of	ADP
iiclr-17826	516	9	the	the	DET
iiclr-17826	516	10	act	act	NOUN
iiclr-17826	516	11	,	,	PUNCT
iiclr-17826	516	12	congress	congress	PROPN
iiclr-17826	516	13	was	be	AUX
iiclr-17826	516	14	clear	clear	ADJ
iiclr-17826	516	15	that	that	SCONJ
iiclr-17826	516	16	the	the	DET
iiclr-17826	516	17	act	act	NOUN
iiclr-17826	516	18	was	be	AUX
iiclr-17826	516	19	generally	generally	ADV
iiclr-17826	516	20	to	to	PART
iiclr-17826	516	21	make	make	VERB
iiclr-17826	516	22	no	no	DET
iiclr-17826	516	23	distinction	distinction	NOUN
iiclr-17826	516	24	between	between	ADP
iiclr-17826	516	25	domestic	domestic	ADJ
iiclr-17826	516	26	and	and	CCONJ
iiclr-17826	516	27	foreign	foreign	ADJ
iiclr-17826	516	28	firms	firm	NOUN
iiclr-17826	516	29	.	.	PUNCT
iiclr-17826	517	1	'67	'67	NUM
iiclr-17826	517	2	congress	congress	PROPN
iiclr-17826	517	3	reasoned	reason	VERB
iiclr-17826	517	4	that	that	SCONJ
iiclr-17826	517	5	"	"	PUNCT
iiclr-17826	517	6	investors	investor	NOUN
iiclr-17826	517	7	transacting	transact	VERB
iiclr-17826	517	8	on	on	ADP
iiclr-17826	517	9	u.s	u.s	PROPN
iiclr-17826	517	10	.	.	PROPN
iiclr-17826	517	11	markets	market	NOUN
iiclr-17826	517	12	are	be	AUX
iiclr-17826	517	13	entitled	entitle	VERB
iiclr-17826	517	14	to	to	ADP
iiclr-17826	517	15	the	the	DET
iiclr-17826	517	16	same	same	ADJ
iiclr-17826	517	17	protections	protection	NOUN
iiclr-17826	517	18	regardless	regardless	ADV
iiclr-17826	517	19	of	of	ADP
iiclr-17826	517	20	whether	whether	SCONJ
iiclr-17826	517	21	the	the	DET
iiclr-17826	517	22	issuer	issuer	NOUN
iiclr-17826	517	23	is	be	AUX
iiclr-17826	517	24	foreign	foreign	ADJ
iiclr-17826	517	25	or	or	CCONJ
iiclr-17826	517	26	domestic	domestic	ADJ
iiclr-17826	517	27	.	.	PUNCT
iiclr-17826	517	28	"	"	PUNCT
iiclr-17826	517	29	'	'	PUNCT
iiclr-17826	517	30	68	68	NUM
iiclr-17826	517	31	the	the	DET
iiclr-17826	517	32	sec	sec	PROPN
iiclr-17826	517	33	,	,	PUNCT
iiclr-17826	517	34	however	however	ADV
iiclr-17826	517	35	,	,	PUNCT
iiclr-17826	517	36	in	in	ADP
iiclr-17826	517	37	establishing	establish	VERB
iiclr-17826	517	38	the	the	DET
iiclr-17826	517	39	final	final	ADJ
iiclr-17826	517	40	regulations	regulation	NOUN
iiclr-17826	517	41	felt	feel	VERB
iiclr-17826	517	42	it	it	PRON
iiclr-17826	517	43	necessary	necessary	ADJ
iiclr-17826	517	44	to	to	PART
iiclr-17826	517	45	respect	respect	VERB
iiclr-17826	517	46	the	the	DET
iiclr-17826	517	47	growth	growth	NOUN
iiclr-17826	517	48	and	and	CCONJ
iiclr-17826	517	49	importance	importance	NOUN
iiclr-17826	517	50	that	that	SCONJ
iiclr-17826	517	51	foreign	foreign	ADJ
iiclr-17826	517	52	issuers	issuer	NOUN
iiclr-17826	517	53	play	play	VERB
iiclr-17826	517	54	in	in	ADP
iiclr-17826	517	55	u.s	u.s	PROPN
iiclr-17826	517	56	.	.	PROPN
iiclr-17826	517	57	markets	market	NOUN
iiclr-17826	517	58	.	.	PUNCT
iiclr-17826	518	1	169	169	NUM
iiclr-17826	518	2	in	in	ADP
iiclr-17826	518	3	fact	fact	NOUN
iiclr-17826	518	4	,	,	PUNCT
iiclr-17826	518	5	the	the	DET
iiclr-17826	518	6	sec	sec	PROPN
iiclr-17826	518	7	recently	recently	ADV
iiclr-17826	518	8	noted	note	VERB
iiclr-17826	518	9	that	that	SCONJ
iiclr-17826	518	10	the	the	DET
iiclr-17826	518	11	greatest	great	ADJ
iiclr-17826	518	12	challenge	challenge	NOUN
iiclr-17826	518	13	it	it	PRON
iiclr-17826	518	14	faced	face	VERB
iiclr-17826	518	15	in	in	ADP
iiclr-17826	518	16	implementing	implement	VERB
iiclr-17826	518	17	the	the	DET
iiclr-17826	518	18	act	act	NOUN
iiclr-17826	518	19	was	be	AUX
iiclr-17826	518	20	fulfilling	fulfil	VERB
iiclr-17826	518	21	the	the	DET
iiclr-17826	518	22	congressional	congressional	ADJ
iiclr-17826	518	23	mandate	mandate	NOUN
iiclr-17826	518	24	,	,	PUNCT
iiclr-17826	518	25	while	while	SCONJ
iiclr-17826	518	26	at	at	ADP
iiclr-17826	518	27	the	the	DET
iiclr-17826	518	28	same	same	ADJ
iiclr-17826	518	29	time	time	NOUN
iiclr-17826	518	30	respecting	respect	VERB
iiclr-17826	518	31	foreign	foreign	ADJ
iiclr-17826	518	32	law	law	NOUN
iiclr-17826	518	33	and	and	CCONJ
iiclr-17826	518	34	regulatory	regulatory	ADJ
iiclr-17826	518	35	schemes	scheme	NOUN
iiclr-17826	518	36	.	.	PUNCT
iiclr-17826	519	1	7	7	NUM
iiclr-17826	519	2	°	°	NOUN
iiclr-17826	519	3	the	the	DET
iiclr-17826	519	4	sec	sec	PROPN
iiclr-17826	519	5	concluded	conclude	VERB
iiclr-17826	519	6	that	that	SCONJ
iiclr-17826	519	7	the	the	DET
iiclr-17826	519	8	application	application	NOUN
iiclr-17826	519	9	of	of	ADP
iiclr-17826	519	10	the	the	DET
iiclr-17826	519	11	provisions	provision	NOUN
iiclr-17826	519	12	of	of	ADP
iiclr-17826	519	13	the	the	DET
iiclr-17826	519	14	act	act	NOUN
iiclr-17826	519	15	on	on	ADP
iiclr-17826	519	16	foreign	foreign	ADJ
iiclr-17826	519	17	companies	company	NOUN
iiclr-17826	519	18	would	would	AUX
iiclr-17826	519	19	need	need	VERB
iiclr-17826	519	20	to	to	PART
iiclr-17826	519	21	be	be	AUX
iiclr-17826	519	22	done	do	VERB
iiclr-17826	519	23	in	in	ADP
iiclr-17826	519	24	a	a	DET
iiclr-17826	519	25	reasonable	reasonable	ADJ
iiclr-17826	519	26	manner	manner	NOUN
iiclr-17826	519	27	.	.	PUNCT
iiclr-17826	519	28	''	''	PUNCT
iiclr-17826	520	1	fittingly	fittingly	ADV
iiclr-17826	520	2	,	,	PUNCT
iiclr-17826	520	3	the	the	DET
iiclr-17826	520	4	sec	sec	PROPN
iiclr-17826	520	5	in	in	ADP
iiclr-17826	520	6	drafting	draft	VERB
iiclr-17826	520	7	its	its	PRON
iiclr-17826	520	8	final	final	ADJ
iiclr-17826	520	9	regulations	regulation	NOUN
iiclr-17826	520	10	weighed	weigh	VERB
iiclr-17826	520	11	heavily	heavily	ADV
iiclr-17826	520	12	the	the	DET
iiclr-17826	520	13	concerns	concern	NOUN
iiclr-17826	520	14	and	and	CCONJ
iiclr-17826	520	15	comments	comment	NOUN
iiclr-17826	520	16	of	of	ADP
iiclr-17826	520	17	foreign	foreign	ADJ
iiclr-17826	520	18	countries	country	NOUN
iiclr-17826	520	19	expressed	express	VERB
iiclr-17826	520	20	through	through	ADP
iiclr-17826	520	21	open	open	ADJ
iiclr-17826	520	22	dialogue	dialogue	NOUN
iiclr-17826	520	23	with	with	ADP
iiclr-17826	520	24	its	its	PRON
iiclr-17826	520	25	foreign	foreign	ADJ
iiclr-17826	520	26	counterparts	counterpart	NOUN
iiclr-17826	520	27	,	,	PUNCT
iiclr-17826	520	28	particularly	particularly	ADV
iiclr-17826	520	29	european	european	PROPN
iiclr-17826	520	30	union	union	PROPN
iiclr-17826	520	31	member	member	NOUN
iiclr-17826	520	32	countries	country	NOUN
iiclr-17826	520	33	.	.	PUNCT
iiclr-17826	521	1	'72	'72	NUM
iiclr-17826	521	2	c.	c.	NOUN
iiclr-17826	521	3	scope	scope	NOUN
iiclr-17826	521	4	of	of	ADP
iiclr-17826	521	5	the	the	DET
iiclr-17826	521	6	act	act	NOUN
iiclr-17826	521	7	and	and	CCONJ
iiclr-17826	521	8	foreign	foreign	ADJ
iiclr-17826	521	9	private	private	ADJ
iiclr-17826	521	10	issuers	issuer	NOUN
iiclr-17826	521	11	the	the	DET
iiclr-17826	521	12	provisions	provision	NOUN
iiclr-17826	521	13	of	of	ADP
iiclr-17826	521	14	the	the	DET
iiclr-17826	521	15	act	act	NOUN
iiclr-17826	521	16	are	be	AUX
iiclr-17826	521	17	primarily	primarily	ADV
iiclr-17826	521	18	directed	direct	VERB
iiclr-17826	521	19	at	at	ADP
iiclr-17826	521	20	"	"	PUNCT
iiclr-17826	521	21	issuers	issuer	NOUN
iiclr-17826	521	22	.	.	PUNCT
iiclr-17826	521	23	"	"	PUNCT
iiclr-17826	522	1	the	the	DET
iiclr-17826	522	2	act	act	NOUN
iiclr-17826	522	3	provides	provide	VERB
iiclr-17826	522	4	that	that	SCONJ
iiclr-17826	522	5	:	:	PUNCT
iiclr-17826	522	6	the	the	DET
iiclr-17826	522	7	term	term	NOUN
iiclr-17826	522	8	"	"	PUNCT
iiclr-17826	522	9	issuer	issuer	NOUN
iiclr-17826	522	10	"	"	PUNCT
iiclr-17826	522	11	means	mean	VERB
iiclr-17826	522	12	an	an	DET
iiclr-17826	522	13	issuer	issuer	NOUN
iiclr-17826	522	14	(	(	PUNCT
iiclr-17826	522	15	as	as	SCONJ
iiclr-17826	522	16	defined	define	VERB
iiclr-17826	522	17	in	in	ADP
iiclr-17826	522	18	section	section	NOUN
iiclr-17826	522	19	3	3	NUM
iiclr-17826	522	20	of	of	ADP
iiclr-17826	522	21	the	the	DET
iiclr-17826	522	22	securities	securities	PROPN
iiclr-17826	522	23	exchange	exchange	PROPN
iiclr-17826	522	24	act	act	NOUN
iiclr-17826	522	25	of	of	ADP
iiclr-17826	522	26	1934	1934	NUM
iiclr-17826	522	27	)	)	PUNCT
iiclr-17826	522	28	,	,	PUNCT
iiclr-17826	522	29	the	the	DET
iiclr-17826	522	30	securities	security	NOUN
iiclr-17826	522	31	of	of	ADP
iiclr-17826	522	32	which	which	PRON
iiclr-17826	522	33	are	be	AUX
iiclr-17826	522	34	registered	register	VERB
iiclr-17826	522	35	under	under	ADP
iiclr-17826	522	36	section	section	NOUN
iiclr-17826	522	37	12	12	NUM
iiclr-17826	522	38	of	of	ADP
iiclr-17826	522	39	that	that	DET
iiclr-17826	522	40	act	act	NOUN
iiclr-17826	522	41	,	,	PUNCT
iiclr-17826	522	42	or	or	CCONJ
iiclr-17826	522	43	that	that	PRON
iiclr-17826	522	44	is	be	AUX
iiclr-17826	522	45	required	require	VERB
iiclr-17826	522	46	to	to	PART
iiclr-17826	522	47	file	file	VERB
iiclr-17826	522	48	reports	report	NOUN
iiclr-17826	522	49	under	under	ADP
iiclr-17826	522	50	section	section	NOUN
iiclr-17826	522	51	15(d	15(d	NUM
iiclr-17826	522	52	)	)	PUNCT
iiclr-17826	522	53	,	,	PUNCT
iiclr-17826	522	54	or	or	CCONJ
iiclr-17826	522	55	that	that	SCONJ
iiclr-17826	522	56	files	file	NOUN
iiclr-17826	522	57	or	or	CCONJ
iiclr-17826	522	58	has	have	AUX
iiclr-17826	522	59	filed	file	VERB
iiclr-17826	522	60	a	a	DET
iiclr-17826	522	61	registration	registration	NOUN
iiclr-17826	522	62	statement	statement	NOUN
iiclr-17826	522	63	that	that	PRON
iiclr-17826	522	64	has	have	AUX
iiclr-17826	522	65	not	not	PART
iiclr-17826	522	66	yet	yet	ADV
iiclr-17826	522	67	become	become	VERB
iiclr-17826	522	68	effective	effective	ADJ
iiclr-17826	522	69	under	under	ADP
iiclr-17826	522	70	the	the	DET
iiclr-17826	522	71	securities	security	NOUN
iiclr-17826	522	72	act	act	NOUN
iiclr-17826	522	73	of	of	ADP
iiclr-17826	522	74	1933	1933	NUM
iiclr-17826	522	75	,	,	PUNCT
iiclr-17826	522	76	and	and	CCONJ
iiclr-17826	522	77	that	that	SCONJ
iiclr-17826	522	78	it	it	PRON
iiclr-17826	522	79	has	have	AUX
iiclr-17826	522	80	not	not	PART
iiclr-17826	522	81	withdrawn	withdraw	VERB
iiclr-17826	522	82	.	.	PUNCT
iiclr-17826	523	1	17	17	NUM
iiclr-17826	523	2	3	3	NUM
iiclr-17826	523	3	163	163	NUM
iiclr-17826	523	4	.	.	PUNCT
iiclr-17826	524	1	coffee	coffee	NOUN
iiclr-17826	524	2	,	,	PUNCT
iiclr-17826	524	3	supra	supra	PROPN
iiclr-17826	524	4	note	note	PROPN
iiclr-17826	524	5	160	160	NUM
iiclr-17826	524	6	,	,	PUNCT
iiclr-17826	524	7	at	at	ADP
iiclr-17826	524	8	1771	1771	NUM
iiclr-17826	524	9	.	.	PUNCT
iiclr-17826	525	1	164	164	NUM
iiclr-17826	525	2	.	.	PUNCT
iiclr-17826	526	1	tafara	tafara	PROPN
iiclr-17826	526	2	speech	speech	PROPN
iiclr-17826	526	3	supra	supra	PROPN
iiclr-17826	526	4	note	note	NOUN
iiclr-17826	526	5	10	10	NUM
iiclr-17826	526	6	.	.	PUNCT
iiclr-17826	527	1	"	"	PUNCT
iiclr-17826	527	2	it	it	PRON
iiclr-17826	527	3	is	be	AUX
iiclr-17826	527	4	clear	clear	ADJ
iiclr-17826	527	5	that	that	SCONJ
iiclr-17826	527	6	,	,	PUNCT
iiclr-17826	527	7	more	more	ADJ
iiclr-17826	527	8	than	than	ADP
iiclr-17826	527	9	ever	ever	ADV
iiclr-17826	527	10	,	,	PUNCT
iiclr-17826	527	11	capital	capital	NOUN
iiclr-17826	527	12	markets	market	NOUN
iiclr-17826	527	13	around	around	ADP
iiclr-17826	527	14	the	the	DET
iiclr-17826	527	15	world	world	NOUN
iiclr-17826	527	16	are	be	AUX
iiclr-17826	527	17	increasingly	increasingly	ADV
iiclr-17826	527	18	interdependent	interdependent	ADJ
iiclr-17826	527	19	,	,	PUNCT
iiclr-17826	527	20	and	and	CCONJ
iiclr-17826	527	21	changes	change	NOUN
iiclr-17826	527	22	to	to	ADP
iiclr-17826	527	23	national	national	ADJ
iiclr-17826	527	24	laws	law	NOUN
iiclr-17826	527	25	can	can	AUX
iiclr-17826	527	26	have	have	VERB
iiclr-17826	527	27	repercussions	repercussion	NOUN
iiclr-17826	527	28	outside	outside	ADP
iiclr-17826	527	29	its	its	PRON
iiclr-17826	527	30	borders	border	NOUN
iiclr-17826	527	31	.	.	PUNCT
iiclr-17826	527	32	"	"	PUNCT
iiclr-17826	528	1	i	i	PRON
iiclr-17826	528	2	d.	d.	PROPN
iiclr-17826	528	3	165	165	NUM
iiclr-17826	528	4	.	.	PUNCT
iiclr-17826	529	1	i	i	PRON
iiclr-17826	529	2	d.	d.	PROPN
iiclr-17826	529	3	see	see	VERB
iiclr-17826	529	4	also	also	ADV
iiclr-17826	529	5	coffee	coffee	NOUN
iiclr-17826	529	6	,	,	PUNCT
iiclr-17826	529	7	supra	supra	PROPN
iiclr-17826	529	8	note	note	PROPN
iiclr-17826	529	9	160	160	NUM
iiclr-17826	529	10	,	,	PUNCT
iiclr-17826	529	11	at	at	ADP
iiclr-17826	529	12	1824	1824	NUM
iiclr-17826	529	13	-	-	SYM
iiclr-17826	529	14	27	27	NUM
iiclr-17826	529	15	.	.	PUNCT
iiclr-17826	530	1	166	166	NUM
iiclr-17826	530	2	.	.	PUNCT
iiclr-17826	531	1	tafara	tafara	PROPN
iiclr-17826	531	2	speech	speech	PROPN
iiclr-17826	531	3	supra	supra	PROPN
iiclr-17826	531	4	note	note	PROPN
iiclr-17826	531	5	10	10	NUM
iiclr-17826	531	6	.	.	PUNCT
iiclr-17826	532	1	see	see	VERB
iiclr-17826	532	2	also	also	ADV
iiclr-17826	532	3	coffee	coffee	NOUN
iiclr-17826	532	4	,	,	PUNCT
iiclr-17826	532	5	supra	supra	PROPN
iiclr-17826	532	6	note	note	PROPN
iiclr-17826	532	7	160	160	NUM
iiclr-17826	532	8	,	,	PUNCT
iiclr-17826	532	9	at	at	ADP
iiclr-17826	532	10	1824	1824	NUM
iiclr-17826	532	11	-	-	SYM
iiclr-17826	532	12	27	27	NUM
iiclr-17826	532	13	.	.	PUNCT
iiclr-17826	533	1	167	167	NUM
iiclr-17826	533	2	.	.	PUNCT
iiclr-17826	534	1	tafara	tafara	PROPN
iiclr-17826	534	2	speech	speech	PROPN
iiclr-17826	534	3	supra	supra	PROPN
iiclr-17826	534	4	note	note	NOUN
iiclr-17826	534	5	10	10	NUM
iiclr-17826	534	6	.	.	PUNCT
iiclr-17826	534	7	168	168	NUM
iiclr-17826	534	8	.	.	PUNCT
iiclr-17826	535	1	i	i	PRON
iiclr-17826	535	2	d.	d.	PROPN
iiclr-17826	535	3	169	169	NUM
iiclr-17826	535	4	.	.	PUNCT
iiclr-17826	536	1	i	i	PRON
iiclr-17826	536	2	d.	d.	PROPN
iiclr-17826	536	3	170	170	NUM
iiclr-17826	536	4	.	.	PUNCT
iiclr-17826	537	1	i	i	PRON
iiclr-17826	537	2	d.	d.	PROPN
iiclr-17826	537	3	171	171	NUM
iiclr-17826	537	4	.	.	PUNCT
iiclr-17826	538	1	i	i	PRON
iiclr-17826	538	2	d.	d.	PROPN
iiclr-17826	538	3	172	172	NUM
iiclr-17826	538	4	.	.	PUNCT
iiclr-17826	539	1	i	i	PRON
iiclr-17826	539	2	d.	d.	PROPN
iiclr-17826	539	3	173	173	NUM
iiclr-17826	539	4	.	.	PROPN
iiclr-17826	539	5	15	15	NUM
iiclr-17826	539	6	u.s.c	u.s.c	NOUN
iiclr-17826	539	7	.	.	PUNCT
iiclr-17826	540	1	§	§	PROPN
iiclr-17826	540	2	7201(7	7201(7	PROPN
iiclr-17826	540	3	)	)	PUNCT
iiclr-17826	540	4	(	(	PUNCT
iiclr-17826	540	5	2003	2003	NUM
iiclr-17826	540	6	)	)	PUNCT
iiclr-17826	540	7	(	(	PUNCT
iiclr-17826	540	8	reference	reference	NOUN
iiclr-17826	540	9	to	to	ADP
iiclr-17826	540	10	u.s	u.s	PROPN
iiclr-17826	540	11	.	.	PROPN
iiclr-17826	540	12	code	code	PROPN
iiclr-17826	540	13	omitted	omit	VERB
iiclr-17826	540	14	)	)	PUNCT
iiclr-17826	540	15	20041	20041	NUM
iiclr-17826	540	16	ind	ind	NOUN
iiclr-17826	540	17	.	.	PUNCT
iiclr-17826	541	1	int'l	int'l	PROPN
iiclr-17826	541	2	&	&	CCONJ
iiclr-17826	541	3	comp	comp	PROPN
iiclr-17826	541	4	.	.	PUNCT
iiclr-17826	542	1	l.	l.	PROPN
iiclr-17826	542	2	rev	rev	PROPN
iiclr-17826	542	3	.	.	PUNCT
iiclr-17826	543	1	the	the	DET
iiclr-17826	543	2	breadth	breadth	NOUN
iiclr-17826	543	3	of	of	ADP
iiclr-17826	543	4	this	this	DET
iiclr-17826	543	5	definition	definition	NOUN
iiclr-17826	543	6	includes	include	VERB
iiclr-17826	543	7	,	,	PUNCT
iiclr-17826	543	8	"	"	PUNCT
iiclr-17826	543	9	foreign	foreign	ADJ
iiclr-17826	543	10	private	private	ADJ
iiclr-17826	543	11	issuers	issuer	NOUN
iiclr-17826	543	12	.	.	PUNCT
iiclr-17826	544	1	"	"	PUNCT
iiclr-17826	544	2	'	'	PUNCT
iiclr-17826	544	3	7	7	NUM
iiclr-17826	544	4	4	4	NUM
iiclr-17826	544	5	the	the	DET
iiclr-17826	544	6	definition	definition	NOUN
iiclr-17826	544	7	of	of	ADP
iiclr-17826	544	8	"	"	PUNCT
iiclr-17826	544	9	foreign	foreign	ADJ
iiclr-17826	544	10	private	private	ADJ
iiclr-17826	544	11	issuer	issuer	NOUN
iiclr-17826	544	12	"	"	PUNCT
iiclr-17826	544	13	as	as	SCONJ
iiclr-17826	544	14	proffered	proffer	VERB
iiclr-17826	544	15	by	by	ADP
iiclr-17826	544	16	the	the	DET
iiclr-17826	544	17	sec	sec	PROPN
iiclr-17826	544	18	in	in	ADP
iiclr-17826	544	19	rule	rule	NOUN
iiclr-17826	544	20	3b-4	3b-4	PROPN
iiclr-17826	544	21	includes	include	VERB
iiclr-17826	544	22	any	any	DET
iiclr-17826	544	23	corporation	corporation	NOUN
iiclr-17826	544	24	or	or	CCONJ
iiclr-17826	544	25	other	other	ADJ
iiclr-17826	544	26	organization	organization	NOUN
iiclr-17826	544	27	established	establish	VERB
iiclr-17826	544	28	under	under	ADP
iiclr-17826	544	29	the	the	DET
iiclr-17826	544	30	laws	law	NOUN
iiclr-17826	544	31	of	of	ADP
iiclr-17826	544	32	any	any	DET
iiclr-17826	544	33	foreign	foreign	ADJ
iiclr-17826	544	34	country	country	NOUN
iiclr-17826	544	35	unless	unless	SCONJ
iiclr-17826	544	36	:	:	PUNCT
iiclr-17826	544	37	1	1	X
iiclr-17826	544	38	.	.	X
iiclr-17826	544	39	more	more	ADJ
iiclr-17826	544	40	than	than	ADP
iiclr-17826	544	41	fifty	fifty	NUM
iiclr-17826	544	42	percent	percent	NOUN
iiclr-17826	544	43	of	of	ADP
iiclr-17826	544	44	the	the	DET
iiclr-17826	544	45	issuer	issuer	NOUN
iiclr-17826	544	46	's	's	PART
iiclr-17826	544	47	outstanding	outstanding	ADJ
iiclr-17826	544	48	voting	voting	NOUN
iiclr-17826	544	49	securities	security	NOUN
iiclr-17826	544	50	are	be	AUX
iiclr-17826	544	51	directly	directly	ADV
iiclr-17826	544	52	or	or	CCONJ
iiclr-17826	544	53	indirectly	indirectly	ADV
iiclr-17826	544	54	held	hold	VERB
iiclr-17826	544	55	of	of	ADP
iiclr-17826	544	56	record	record	NOUN
iiclr-17826	544	57	by	by	ADP
iiclr-17826	544	58	residents	resident	NOUN
iiclr-17826	544	59	of	of	ADP
iiclr-17826	544	60	the	the	DET
iiclr-17826	544	61	united	united	PROPN
iiclr-17826	544	62	states	states	PROPN
iiclr-17826	544	63	;	;	PUNCT
iiclr-17826	544	64	and	and	CCONJ
iiclr-17826	545	1	2	2	X
iiclr-17826	545	2	.	.	X
iiclr-17826	546	1	any	any	PRON
iiclr-17826	546	2	of	of	ADP
iiclr-17826	546	3	the	the	DET
iiclr-17826	546	4	following	following	NOUN
iiclr-17826	546	5	:	:	PUNCT
iiclr-17826	546	6	a.	a.	NOUN
iiclr-17826	546	7	the	the	DET
iiclr-17826	546	8	majority	majority	NOUN
iiclr-17826	546	9	of	of	ADP
iiclr-17826	546	10	the	the	DET
iiclr-17826	546	11	executive	executive	ADJ
iiclr-17826	546	12	officers	officer	NOUN
iiclr-17826	546	13	or	or	CCONJ
iiclr-17826	546	14	directors	director	NOUN
iiclr-17826	546	15	are	be	AUX
iiclr-17826	546	16	united	united	ADJ
iiclr-17826	546	17	states	states	PROPN
iiclr-17826	546	18	citizens	citizen	NOUN
iiclr-17826	546	19	or	or	CCONJ
iiclr-17826	546	20	residents	resident	NOUN
iiclr-17826	546	21	;	;	PUNCT
iiclr-17826	546	22	b.	b.	X
iiclr-17826	546	23	more	more	ADJ
iiclr-17826	546	24	than	than	ADP
iiclr-17826	546	25	fifty	fifty	NUM
iiclr-17826	546	26	percent	percent	NOUN
iiclr-17826	546	27	of	of	ADP
iiclr-17826	546	28	the	the	DET
iiclr-17826	546	29	assets	asset	NOUN
iiclr-17826	546	30	of	of	ADP
iiclr-17826	546	31	the	the	DET
iiclr-17826	546	32	issuer	issuer	NOUN
iiclr-17826	546	33	are	be	AUX
iiclr-17826	546	34	located	locate	VERB
iiclr-17826	546	35	in	in	ADP
iiclr-17826	546	36	the	the	DET
iiclr-17826	546	37	united	united	PROPN
iiclr-17826	546	38	states	states	PROPN
iiclr-17826	546	39	;	;	PUNCT
iiclr-17826	546	40	or	or	CCONJ
iiclr-17826	546	41	c.	c.	NOUN
iiclr-17826	546	42	the	the	DET
iiclr-17826	546	43	business	business	NOUN
iiclr-17826	546	44	of	of	ADP
iiclr-17826	546	45	the	the	DET
iiclr-17826	546	46	issuer	issuer	NOUN
iiclr-17826	546	47	is	be	AUX
iiclr-17826	546	48	administered	administer	VERB
iiclr-17826	546	49	principally	principally	ADV
iiclr-17826	546	50	in	in	ADP
iiclr-17826	546	51	the	the	DET
iiclr-17826	546	52	united	united	PROPN
iiclr-17826	546	53	states	states	PROPN
iiclr-17826	546	54	.	.	PUNCT
iiclr-17826	547	1	'75	'75	NUM
iiclr-17826	547	2	essentially	essentially	ADV
iiclr-17826	547	3	,	,	PUNCT
iiclr-17826	547	4	any	any	DET
iiclr-17826	547	5	foreign	foreign	ADJ
iiclr-17826	547	6	company	company	NOUN
iiclr-17826	547	7	that	that	PRON
iiclr-17826	547	8	seeks	seek	VERB
iiclr-17826	547	9	to	to	PART
iiclr-17826	547	10	list	list	VERB
iiclr-17826	547	11	its	its	PRON
iiclr-17826	547	12	securities	security	NOUN
iiclr-17826	547	13	on	on	ADP
iiclr-17826	547	14	the	the	DET
iiclr-17826	547	15	nyse	nyse	PROPN
iiclr-17826	547	16	,	,	PUNCT
iiclr-17826	547	17	american	american	PROPN
iiclr-17826	547	18	stock	stock	PROPN
iiclr-17826	547	19	exchange	exchange	PROPN
iiclr-17826	547	20	,	,	PUNCT
iiclr-17826	547	21	or	or	CCONJ
iiclr-17826	547	22	nasdaq	nasdaq	PROPN
iiclr-17826	547	23	must	must	AUX
iiclr-17826	547	24	register	register	VERB
iiclr-17826	547	25	its	its	PRON
iiclr-17826	547	26	securities	security	NOUN
iiclr-17826	547	27	with	with	ADP
iiclr-17826	547	28	the	the	DET
iiclr-17826	547	29	sec	sec	PROPN
iiclr-17826	547	30	and	and	CCONJ
iiclr-17826	547	31	thus	thus	ADV
iiclr-17826	547	32	,	,	PUNCT
iiclr-17826	547	33	comes	come	VERB
iiclr-17826	547	34	under	under	ADP
iiclr-17826	547	35	the	the	DET
iiclr-17826	547	36	purview	purview	NOUN
iiclr-17826	547	37	of	of	ADP
iiclr-17826	547	38	the	the	DET
iiclr-17826	547	39	act	act	NOUN
iiclr-17826	547	40	.	.	PUNCT
iiclr-17826	548	1	'76	'76	NUM
iiclr-17826	548	2	in	in	ADP
iiclr-17826	548	3	the	the	DET
iiclr-17826	548	4	past	past	NOUN
iiclr-17826	548	5	,	,	PUNCT
iiclr-17826	548	6	the	the	DET
iiclr-17826	548	7	distinction	distinction	NOUN
iiclr-17826	548	8	between	between	ADP
iiclr-17826	548	9	foreign	foreign	ADJ
iiclr-17826	548	10	and	and	CCONJ
iiclr-17826	548	11	domestic	domestic	ADJ
iiclr-17826	548	12	issuers	issuer	NOUN
iiclr-17826	548	13	has	have	AUX
iiclr-17826	548	14	generally	generally	ADV
iiclr-17826	548	15	been	be	AUX
iiclr-17826	548	16	important	important	ADJ
iiclr-17826	548	17	because	because	SCONJ
iiclr-17826	548	18	most	most	ADJ
iiclr-17826	548	19	foreign	foreign	ADJ
iiclr-17826	548	20	private	private	ADJ
iiclr-17826	548	21	issuers	issuer	NOUN
iiclr-17826	548	22	that	that	PRON
iiclr-17826	548	23	register	register	VERB
iiclr-17826	548	24	securities	security	NOUN
iiclr-17826	548	25	under	under	ADP
iiclr-17826	548	26	sections	section	NOUN
iiclr-17826	548	27	12(b	12(b	NUM
iiclr-17826	548	28	)	)	PUNCT
iiclr-17826	548	29	or	or	CCONJ
iiclr-17826	548	30	12(g	12(g	NUM
iiclr-17826	548	31	)	)	PUNCT
iiclr-17826	548	32	of	of	ADP
iiclr-17826	548	33	the	the	DET
iiclr-17826	548	34	securities	securities	PROPN
iiclr-17826	548	35	and	and	CCONJ
iiclr-17826	548	36	exchange	exchange	PROPN
iiclr-17826	548	37	act	act	NOUN
iiclr-17826	548	38	of	of	ADP
iiclr-17826	548	39	19341'7	19341'7	NUM
iiclr-17826	548	40	have	have	AUX
iiclr-17826	548	41	been	be	AUX
iiclr-17826	548	42	treated	treat	VERB
iiclr-17826	548	43	differently	differently	ADV
iiclr-17826	548	44	and	and	CCONJ
iiclr-17826	548	45	more	more	ADV
iiclr-17826	548	46	favorably	favorably	ADV
iiclr-17826	548	47	than	than	ADP
iiclr-17826	548	48	their	their	PRON
iiclr-17826	548	49	domestic	domestic	ADJ
iiclr-17826	548	50	counterparts	counterpart	NOUN
iiclr-17826	548	51	.	.	PUNCT
iiclr-17826	549	1	178	178	NUM
iiclr-17826	549	2	as	as	SCONJ
iiclr-17826	549	3	noted	note	VERB
iiclr-17826	549	4	above	above	ADV
iiclr-17826	549	5	,	,	PUNCT
iiclr-17826	549	6	the	the	DET
iiclr-17826	549	7	sec	sec	PROPN
iiclr-17826	549	8	has	have	AUX
iiclr-17826	549	9	justified	justify	VERB
iiclr-17826	549	10	the	the	DET
iiclr-17826	549	11	differing	differ	VERB
iiclr-17826	549	12	treatment	treatment	NOUN
iiclr-17826	549	13	as	as	ADP
iiclr-17826	549	14	accommodations	accommodation	NOUN
iiclr-17826	549	15	to	to	PART
iiclr-17826	549	16	attract	attract	VERB
iiclr-17826	549	17	foreign	foreign	ADJ
iiclr-17826	549	18	corporations	corporation	NOUN
iiclr-17826	549	19	and	and	CCONJ
iiclr-17826	549	20	as	as	ADP
iiclr-17826	549	21	recognition	recognition	NOUN
iiclr-17826	549	22	of	of	ADP
iiclr-17826	549	23	the	the	DET
iiclr-17826	549	24	fact	fact	NOUN
iiclr-17826	549	25	that	that	SCONJ
iiclr-17826	549	26	foreign	foreign	ADJ
iiclr-17826	549	27	private	private	ADJ
iiclr-17826	549	28	issuers	issuer	NOUN
iiclr-17826	549	29	are	be	AUX
iiclr-17826	549	30	subject	subject	ADJ
iiclr-17826	549	31	to	to	ADP
iiclr-17826	549	32	conflicting	conflict	VERB
iiclr-17826	549	33	corporate	corporate	ADJ
iiclr-17826	549	34	governance	governance	NOUN
iiclr-17826	549	35	regulations	regulation	NOUN
iiclr-17826	549	36	from	from	ADP
iiclr-17826	549	37	their	their	PRON
iiclr-17826	549	38	home	home	NOUN
iiclr-17826	549	39	country	country	NOUN
iiclr-17826	549	40	.	.	PUNCT
iiclr-17826	550	1	'79	'79	PRON
iiclr-17826	550	2	given	give	VERB
iiclr-17826	550	3	the	the	DET
iiclr-17826	550	4	environment	environment	NOUN
iiclr-17826	550	5	during	during	ADP
iiclr-17826	550	6	which	which	PRON
iiclr-17826	550	7	it	it	PRON
iiclr-17826	550	8	was	be	AUX
iiclr-17826	550	9	passed	pass	VERB
iiclr-17826	550	10	,	,	PUNCT
iiclr-17826	550	11	the	the	DET
iiclr-17826	550	12	sarbanes	sarbanes	PROPN
iiclr-17826	550	13	-	-	PUNCT
iiclr-17826	550	14	oxley	oxley	PROPN
iiclr-17826	550	15	act	act	NOUN
iiclr-17826	550	16	,	,	PUNCT
iiclr-17826	550	17	however	however	ADV
iiclr-17826	550	18	,	,	PUNCT
iiclr-17826	550	19	has	have	AUX
iiclr-17826	550	20	generally	generally	ADV
iiclr-17826	550	21	disregarded	disregard	VERB
iiclr-17826	550	22	this	this	DET
iiclr-17826	550	23	distinction	distinction	NOUN
iiclr-17826	550	24	.	.	PUNCT
iiclr-17826	550	25	'	'	PUNCT
iiclr-17826	551	1	the	the	DET
iiclr-17826	551	2	act	act	NOUN
iiclr-17826	551	3	has	have	AUX
iiclr-17826	551	4	,	,	PUNCT
iiclr-17826	551	5	in	in	ADP
iiclr-17826	551	6	fact	fact	NOUN
iiclr-17826	551	7	,	,	PUNCT
iiclr-17826	551	8	"	"	PUNCT
iiclr-17826	551	9	largely	largely	ADV
iiclr-17826	551	10	ignored	ignore	VERB
iiclr-17826	551	11	the	the	DET
iiclr-17826	551	12	differences	difference	NOUN
iiclr-17826	551	13	in	in	ADP
iiclr-17826	551	14	practices	practice	NOUN
iiclr-17826	551	15	and	and	CCONJ
iiclr-17826	551	16	corporate	corporate	ADJ
iiclr-17826	551	17	governance	governance	NOUN
iiclr-17826	551	18	regimes	regime	NOUN
iiclr-17826	551	19	between	between	ADP
iiclr-17826	551	20	the	the	DET
iiclr-17826	551	21	united	united	PROPN
iiclr-17826	551	22	states	states	PROPN
iiclr-17826	551	23	and	and	CCONJ
iiclr-17826	551	24	other	other	ADJ
iiclr-17826	551	25	countries	country	NOUN
iiclr-17826	551	26	,	,	PUNCT
iiclr-17826	551	27	and	and	CCONJ
iiclr-17826	551	28	has	have	AUX
iiclr-17826	551	29	extended	extend	VERB
iiclr-17826	551	30	the	the	DET
iiclr-17826	551	31	reach	reach	NOUN
iiclr-17826	551	32	of	of	ADP
iiclr-17826	551	33	the	the	DET
iiclr-17826	551	34	(	(	PUNCT
iiclr-17826	551	35	sic	sic	ADJ
iiclr-17826	551	36	)	)	PUNCT
iiclr-17826	551	37	united	united	PROPN
iiclr-17826	551	38	states	states	PROPN
iiclr-17826	551	39	laws	law	NOUN
iiclr-17826	551	40	to	to	ADP
iiclr-17826	551	41	many	many	ADJ
iiclr-17826	551	42	aspects	aspect	NOUN
iiclr-17826	551	43	of	of	ADP
iiclr-17826	551	44	the	the	DET
iiclr-17826	551	45	internal	internal	ADJ
iiclr-17826	551	46	affairs	affairs	PROPN
iiclr-17826	551	47	and	and	CCONJ
iiclr-17826	551	48	governance	governance	NOUN
iiclr-17826	551	49	regimes	regime	NOUN
iiclr-17826	551	50	of	of	ADP
iiclr-17826	551	51	foreign	foreign	ADJ
iiclr-17826	551	52	companies	company	NOUN
iiclr-17826	551	53	and	and	CCONJ
iiclr-17826	551	54	their	their	PRON
iiclr-17826	551	55	auditors	auditor	NOUN
iiclr-17826	551	56	.	.	PUNCT
iiclr-17826	552	1	"'81	"'81	VERB
iiclr-17826	552	2	although	although	SCONJ
iiclr-17826	552	3	the	the	DET
iiclr-17826	552	4	act	act	NOUN
iiclr-17826	552	5	provides	provide	VERB
iiclr-17826	552	6	for	for	SCONJ
iiclr-17826	552	7	the	the	DET
iiclr-17826	552	8	sec	sec	PROPN
iiclr-17826	552	9	to	to	PART
iiclr-17826	552	10	reduce	reduce	VERB
iiclr-17826	552	11	application	application	NOUN
iiclr-17826	552	12	of	of	ADP
iiclr-17826	552	13	certain	certain	ADJ
iiclr-17826	552	14	provisions	provision	NOUN
iiclr-17826	552	15	to	to	ADP
iiclr-17826	552	16	foreign	foreign	ADJ
iiclr-17826	552	17	174	174	NUM
iiclr-17826	552	18	.	.	PUNCT
iiclr-17826	553	1	palmer	palmer	NOUN
iiclr-17826	553	2	,	,	PUNCT
iiclr-17826	553	3	supra	supra	PROPN
iiclr-17826	553	4	note	note	NOUN
iiclr-17826	553	5	93	93	NUM
iiclr-17826	553	6	.	.	PUNCT
iiclr-17826	554	1	175	175	NUM
iiclr-17826	554	2	.	.	PUNCT
iiclr-17826	555	1	17	17	NUM
iiclr-17826	555	2	c.f.r	c.f.r	NOUN
iiclr-17826	555	3	.	.	PUNCT
iiclr-17826	556	1	§	§	PROPN
iiclr-17826	556	2	240.3b-4	240.3b-4	PROPN
iiclr-17826	556	3	.	.	PROPN
iiclr-17826	556	4	176	176	NUM
iiclr-17826	556	5	.	.	PUNCT
iiclr-17826	557	1	sec	sec	PROPN
iiclr-17826	557	2	press	press	NOUN
iiclr-17826	557	3	release	release	NOUN
iiclr-17826	557	4	,	,	PUNCT
iiclr-17826	557	5	international	international	ADJ
iiclr-17826	557	6	disclosure	disclosure	NOUN
iiclr-17826	557	7	issues	issue	NOUN
iiclr-17826	557	8	,	,	PUNCT
iiclr-17826	557	9	supra	supra	PROPN
iiclr-17826	557	10	note	note	NOUN
iiclr-17826	557	11	159	159	NUM
iiclr-17826	557	12	.	.	PUNCT
iiclr-17826	558	1	see	see	VERB
iiclr-17826	558	2	palmer	palmer	PROPN
iiclr-17826	558	3	,	,	PUNCT
iiclr-17826	558	4	supra	supra	PROPN
iiclr-17826	558	5	note	note	NOUN
iiclr-17826	558	6	93	93	NUM
iiclr-17826	558	7	.	.	PUNCT
iiclr-17826	559	1	177	177	NUM
iiclr-17826	559	2	.	.	NOUN
iiclr-17826	560	1	15	15	NUM
iiclr-17826	560	2	u.s.c	u.s.c	NOUN
iiclr-17826	560	3	.	.	PUNCT
iiclr-17826	561	1	§	§	PROPN
iiclr-17826	561	2	781	781	NUM
iiclr-17826	561	3	(	(	PUNCT
iiclr-17826	561	4	2003	2003	NUM
iiclr-17826	561	5	)	)	PUNCT
iiclr-17826	561	6	.	.	PUNCT
iiclr-17826	562	1	178	178	NUM
iiclr-17826	562	2	.	.	PUNCT
iiclr-17826	563	1	kirk	kirk	PROPN
iiclr-17826	563	2	,	,	PUNCT
iiclr-17826	563	3	supra	supra	PROPN
iiclr-17826	563	4	note	note	PROPN
iiclr-17826	563	5	15	15	NUM
iiclr-17826	563	6	.	.	PUNCT
iiclr-17826	564	1	see	see	VERB
iiclr-17826	564	2	tafara	tafara	NOUN
iiclr-17826	564	3	speech	speech	NOUN
iiclr-17826	564	4	,	,	PUNCT
iiclr-17826	564	5	supra	supra	PROPN
iiclr-17826	564	6	note	note	NOUN
iiclr-17826	564	7	10	10	NUM
iiclr-17826	564	8	.	.	PUNCT
iiclr-17826	564	9	179	179	NUM
iiclr-17826	564	10	.	.	PUNCT
iiclr-17826	565	1	kirk	kirk	PROPN
iiclr-17826	565	2	,	,	PUNCT
iiclr-17826	565	3	supra	supra	PROPN
iiclr-17826	565	4	note	note	PROPN
iiclr-17826	565	5	15	15	NUM
iiclr-17826	565	6	.	.	PUNCT
iiclr-17826	566	1	see	see	VERB
iiclr-17826	566	2	tafara	tafara	NOUN
iiclr-17826	566	3	speech	speech	NOUN
iiclr-17826	566	4	,	,	PUNCT
iiclr-17826	566	5	supra	supra	PROPN
iiclr-17826	566	6	note	note	NOUN
iiclr-17826	566	7	10	10	NUM
iiclr-17826	566	8	.	.	PUNCT
iiclr-17826	566	9	180	180	NUM
iiclr-17826	566	10	.	.	PUNCT
iiclr-17826	567	1	see	see	VERB
iiclr-17826	567	2	kirk	kirk	PROPN
iiclr-17826	567	3	,	,	PUNCT
iiclr-17826	567	4	supra	supra	PROPN
iiclr-17826	567	5	note	note	PROPN
iiclr-17826	567	6	15	15	NUM
iiclr-17826	567	7	;	;	PUNCT
iiclr-17826	567	8	tafara	tafara	NOUN
iiclr-17826	567	9	speech	speech	NOUN
iiclr-17826	567	10	,	,	PUNCT
iiclr-17826	567	11	supra	supra	PROPN
iiclr-17826	567	12	note	note	NOUN
iiclr-17826	567	13	10	10	NUM
iiclr-17826	567	14	.	.	PUNCT
iiclr-17826	568	1	181	181	NUM
iiclr-17826	568	2	.	.	PUNCT
iiclr-17826	569	1	kirk	kirk	PROPN
iiclr-17826	569	2	,	,	PUNCT
iiclr-17826	569	3	supra	supra	PROPN
iiclr-17826	569	4	note	note	PROPN
iiclr-17826	569	5	15	15	NUM
iiclr-17826	569	6	.	.	PUNCT
iiclr-17826	570	1	[	[	X
iiclr-17826	570	2	vol	vol	NOUN
iiclr-17826	570	3	.	.	PUNCT
iiclr-17826	571	1	14:3	14:3	NUM
iiclr-17826	571	2	challenges	challenge	NOUN
iiclr-17826	571	3	for	for	ADP
iiclr-17826	571	4	foreign	foreign	ADJ
iiclr-17826	571	5	attorneys	attorney	NOUN
iiclr-17826	571	6	companies	company	NOUN
iiclr-17826	571	7	,	,	PUNCT
iiclr-17826	571	8	many	many	ADJ
iiclr-17826	571	9	will	will	AUX
iiclr-17826	571	10	be	be	AUX
iiclr-17826	571	11	surprised	surprised	ADJ
iiclr-17826	571	12	"	"	PUNCT
iiclr-17826	571	13	by	by	ADP
iiclr-17826	571	14	the	the	DET
iiclr-17826	571	15	extent	extent	NOUN
iiclr-17826	571	16	to	to	PART
iiclr-17826	571	17	which	which	PRON
iiclr-17826	571	18	united	united	PROPN
iiclr-17826	571	19	states	states	PROPN
iiclr-17826	571	20	law	law	PROPN
iiclr-17826	571	21	and	and	CCONJ
iiclr-17826	571	22	regulatory	regulatory	ADJ
iiclr-17826	571	23	authority	authority	NOUN
iiclr-17826	571	24	has	have	AUX
iiclr-17826	571	25	primafacie	primafacie	NOUN
iiclr-17826	571	26	been	be	AUX
iiclr-17826	571	27	extended	extend	VERB
iiclr-17826	571	28	beyond	beyond	ADP
iiclr-17826	571	29	the	the	DET
iiclr-17826	571	30	borders	border	NOUN
iiclr-17826	571	31	of	of	ADP
iiclr-17826	571	32	the	the	DET
iiclr-17826	571	33	united	united	PROPN
iiclr-17826	571	34	states	states	PROPN
iiclr-17826	571	35	into	into	ADP
iiclr-17826	571	36	areas	area	NOUN
iiclr-17826	571	37	that	that	PRON
iiclr-17826	571	38	would	would	AUX
iiclr-17826	571	39	generally	generally	ADV
iiclr-17826	571	40	be	be	AUX
iiclr-17826	571	41	considered	consider	VERB
iiclr-17826	571	42	to	to	PART
iiclr-17826	571	43	be	be	AUX
iiclr-17826	571	44	governed	govern	VERB
iiclr-17826	571	45	exclusively	exclusively	ADV
iiclr-17826	571	46	by	by	ADP
iiclr-17826	571	47	the	the	DET
iiclr-17826	571	48	law	law	NOUN
iiclr-17826	571	49	of	of	ADP
iiclr-17826	571	50	the	the	DET
iiclr-17826	571	51	home	home	NOUN
iiclr-17826	571	52	country	country	NOUN
iiclr-17826	571	53	.	.	PUNCT
iiclr-17826	571	54	"	"	PUNCT
iiclr-17826	572	1	'	'	PUNCT
iiclr-17826	572	2	182	182	NUM
iiclr-17826	572	3	il	il	PROPN
iiclr-17826	572	4	.	.	PROPN
iiclr-17826	572	5	section	section	PROPN
iiclr-17826	572	6	307	307	NUM
iiclr-17826	572	7	and	and	CCONJ
iiclr-17826	572	8	sec	sec	PROPN
iiclr-17826	572	9	regulations	regulation	NOUN
iiclr-17826	572	10	on	on	ADP
iiclr-17826	572	11	january	january	PROPN
iiclr-17826	572	12	23	23	NUM
iiclr-17826	572	13	,	,	PUNCT
iiclr-17826	572	14	2003	2003	NUM
iiclr-17826	572	15	,	,	PUNCT
iiclr-17826	572	16	the	the	DET
iiclr-17826	572	17	securities	securities	PROPN
iiclr-17826	572	18	and	and	CCONJ
iiclr-17826	572	19	exchange	exchange	PROPN
iiclr-17826	572	20	commission	commission	PROPN
iiclr-17826	572	21	adopted	adopt	VERB
iiclr-17826	572	22	its	its	PRON
iiclr-17826	572	23	final	final	ADJ
iiclr-17826	572	24	rule	rule	NOUN
iiclr-17826	572	25	as	as	SCONJ
iiclr-17826	572	26	mandated	mandate	VERB
iiclr-17826	572	27	by	by	ADP
iiclr-17826	572	28	section	section	NOUN
iiclr-17826	572	29	307	307	NUM
iiclr-17826	572	30	of	of	ADP
iiclr-17826	572	31	the	the	DET
iiclr-17826	572	32	act	act	NOUN
iiclr-17826	572	33	,	,	PUNCT
iiclr-17826	572	34	imposing	impose	VERB
iiclr-17826	572	35	new	new	ADJ
iiclr-17826	572	36	standards	standard	NOUN
iiclr-17826	572	37	of	of	ADP
iiclr-17826	572	38	professional	professional	ADJ
iiclr-17826	572	39	conduct	conduct	NOUN
iiclr-17826	572	40	for	for	ADP
iiclr-17826	572	41	attorneys	attorney	NOUN
iiclr-17826	572	42	appearing	appear	VERB
iiclr-17826	572	43	and	and	CCONJ
iiclr-17826	572	44	practicing	practice	VERB
iiclr-17826	572	45	the	the	DET
iiclr-17826	572	46	commission	commission	NOUN
iiclr-17826	572	47	in	in	ADP
iiclr-17826	572	48	the	the	DET
iiclr-17826	572	49	representation	representation	NOUN
iiclr-17826	572	50	of	of	ADP
iiclr-17826	572	51	public	public	ADJ
iiclr-17826	572	52	companies	company	NOUN
iiclr-17826	572	53	.	.	PUNCT
iiclr-17826	573	1	'83	'83	NUM
iiclr-17826	573	2	the	the	DET
iiclr-17826	573	3	final	final	ADJ
iiclr-17826	573	4	regulations	regulation	NOUN
iiclr-17826	573	5	were	be	AUX
iiclr-17826	573	6	effective	effective	ADJ
iiclr-17826	573	7	on	on	ADP
iiclr-17826	573	8	august	august	PROPN
iiclr-17826	573	9	5	5	NUM
iiclr-17826	573	10	,	,	PUNCT
iiclr-17826	573	11	2003	2003	NUM
iiclr-17826	573	12	and	and	CCONJ
iiclr-17826	573	13	are	be	AUX
iiclr-17826	573	14	detailed	detail	VERB
iiclr-17826	573	15	in	in	ADP
iiclr-17826	573	16	part	part	NOUN
iiclr-17826	573	17	205	205	NUM
iiclr-17826	573	18	of	of	ADP
iiclr-17826	573	19	title	title	NOUN
iiclr-17826	573	20	seventeen	seventeen	NUM
iiclr-17826	573	21	of	of	ADP
iiclr-17826	573	22	the	the	DET
iiclr-17826	573	23	code	code	NOUN
iiclr-17826	573	24	of	of	ADP
iiclr-17826	573	25	federal	federal	ADJ
iiclr-17826	573	26	regulations	regulation	NOUN
iiclr-17826	573	27	.	.	PUNCT
iiclr-17826	573	28	'	'	PUNCT
iiclr-17826	574	1	s4	s4	PROPN
iiclr-17826	574	2	pursuant	pursuant	ADJ
iiclr-17826	574	3	to	to	ADP
iiclr-17826	574	4	section	section	NOUN
iiclr-17826	574	5	307	307	NUM
iiclr-17826	574	6	,	,	PUNCT
iiclr-17826	574	7	the	the	DET
iiclr-17826	574	8	standards	standard	NOUN
iiclr-17826	574	9	were	be	AUX
iiclr-17826	574	10	to	to	PART
iiclr-17826	574	11	provide	provide	VERB
iiclr-17826	574	12	for	for	ADP
iiclr-17826	574	13	"	"	PUNCT
iiclr-17826	574	14	up	up	ADP
iiclr-17826	574	15	the	the	DET
iiclr-17826	574	16	ladder	ladder	NOUN
iiclr-17826	574	17	reporting	reporting	NOUN
iiclr-17826	574	18	"	"	PUNCT
iiclr-17826	574	19	of	of	ADP
iiclr-17826	574	20	evidence	evidence	NOUN
iiclr-17826	574	21	of	of	ADP
iiclr-17826	574	22	material	material	ADJ
iiclr-17826	574	23	violations	violation	NOUN
iiclr-17826	574	24	of	of	ADP
iiclr-17826	574	25	securities	security	NOUN
iiclr-17826	574	26	law	law	NOUN
iiclr-17826	574	27	or	or	CCONJ
iiclr-17826	574	28	breach	breach	NOUN
iiclr-17826	574	29	of	of	ADP
iiclr-17826	574	30	fiduciary	fiduciary	ADJ
iiclr-17826	574	31	duties	duty	NOUN
iiclr-17826	574	32	or	or	CCONJ
iiclr-17826	574	33	similar	similar	ADJ
iiclr-17826	574	34	violations	violation	NOUN
iiclr-17826	574	35	by	by	ADP
iiclr-17826	574	36	the	the	DET
iiclr-17826	574	37	issuer	issuer	NOUN
iiclr-17826	574	38	to	to	ADP
iiclr-17826	574	39	the	the	DET
iiclr-17826	574	40	company	company	NOUN
iiclr-17826	574	41	's	's	PART
iiclr-17826	574	42	chief	chief	ADJ
iiclr-17826	574	43	legal	legal	ADJ
iiclr-17826	574	44	counsel	counsel	NOUN
iiclr-17826	574	45	(	(	PUNCT
iiclr-17826	574	46	clc	clc	PROPN
iiclr-17826	574	47	)	)	PUNCT
iiclr-17826	574	48	or	or	CCONJ
iiclr-17826	574	49	chief	chief	ADJ
iiclr-17826	574	50	executive	executive	ADJ
iiclr-17826	574	51	officer	officer	NOUN
iiclr-17826	574	52	(	(	PUNCT
iiclr-17826	574	53	ceo	ceo	NOUN
iiclr-17826	574	54	)	)	PUNCT
iiclr-17826	574	55	;	;	PUNCT
iiclr-17826	574	56	and	and	CCONJ
iiclr-17826	574	57	if	if	SCONJ
iiclr-17826	574	58	they	they	PRON
iiclr-17826	574	59	do	do	AUX
iiclr-17826	574	60	not	not	PART
iiclr-17826	574	61	respond	respond	VERB
iiclr-17826	574	62	appropriately	appropriately	ADV
iiclr-17826	574	63	to	to	ADP
iiclr-17826	574	64	the	the	DET
iiclr-17826	574	65	evidence	evidence	NOUN
iiclr-17826	574	66	,	,	PUNCT
iiclr-17826	574	67	the	the	DET
iiclr-17826	574	68	attorney	attorney	NOUN
iiclr-17826	574	69	must	must	AUX
iiclr-17826	574	70	report	report	VERB
iiclr-17826	574	71	the	the	DET
iiclr-17826	574	72	violation	violation	NOUN
iiclr-17826	574	73	to	to	ADP
iiclr-17826	574	74	the	the	DET
iiclr-17826	574	75	audit	audit	NOUN
iiclr-17826	574	76	committee	committee	NOUN
iiclr-17826	574	77	of	of	ADP
iiclr-17826	574	78	the	the	DET
iiclr-17826	574	79	board	board	NOUN
iiclr-17826	574	80	of	of	ADP
iiclr-17826	574	81	directors	director	NOUN
iiclr-17826	574	82	,	,	PUNCT
iiclr-17826	574	83	another	another	DET
iiclr-17826	574	84	committee	committee	NOUN
iiclr-17826	574	85	of	of	ADP
iiclr-17826	574	86	independent	independent	ADJ
iiclr-17826	574	87	directors	director	NOUN
iiclr-17826	574	88	,	,	PUNCT
iiclr-17826	574	89	or	or	CCONJ
iiclr-17826	574	90	to	to	ADP
iiclr-17826	574	91	the	the	DET
iiclr-17826	574	92	full	full	ADJ
iiclr-17826	574	93	board	board	NOUN
iiclr-17826	574	94	of	of	ADP
iiclr-17826	574	95	directors	director	NOUN
iiclr-17826	574	96	.	.	PUNCT
iiclr-17826	575	1	'	'	PUNCT
iiclr-17826	575	2	85	85	NUM
iiclr-17826	575	3	the	the	DET
iiclr-17826	575	4	final	final	ADJ
iiclr-17826	575	5	rule	rule	NOUN
iiclr-17826	575	6	is	be	AUX
iiclr-17826	575	7	intended	intend	VERB
iiclr-17826	575	8	to	to	PART
iiclr-17826	575	9	protect	protect	VERB
iiclr-17826	575	10	investors	investor	NOUN
iiclr-17826	575	11	and	and	CCONJ
iiclr-17826	575	12	increase	increase	VERB
iiclr-17826	575	13	their	their	PRON
iiclr-17826	575	14	confidence	confidence	NOUN
iiclr-17826	575	15	in	in	ADP
iiclr-17826	575	16	public	public	ADJ
iiclr-17826	575	17	companies	company	NOUN
iiclr-17826	575	18	by	by	ADP
iiclr-17826	575	19	ensuring	ensure	VERB
iiclr-17826	575	20	that	that	SCONJ
iiclr-17826	575	21	attorneys	attorney	NOUN
iiclr-17826	575	22	who	who	PRON
iiclr-17826	575	23	work	work	VERB
iiclr-17826	575	24	for	for	ADP
iiclr-17826	575	25	those	those	DET
iiclr-17826	575	26	companies	company	NOUN
iiclr-17826	575	27	respond	respond	VERB
iiclr-17826	575	28	appropriately	appropriately	ADV
iiclr-17826	575	29	to	to	ADP
iiclr-17826	575	30	material	material	NOUN
iiclr-17826	575	31	misconduct	misconduct	NOUN
iiclr-17826	575	32	.	.	PUNCT
iiclr-17826	576	1	'86	'86	NOUN
iiclr-17826	576	2	although	although	SCONJ
iiclr-17826	576	3	this	this	DET
iiclr-17826	576	4	182	182	NUM
iiclr-17826	576	5	.	.	PUNCT
iiclr-17826	577	1	i	i	PRON
iiclr-17826	577	2	d.	d.	PROPN
iiclr-17826	577	3	183	183	NUM
iiclr-17826	577	4	.	.	PUNCT
iiclr-17826	578	1	tafara	tafara	PROPN
iiclr-17826	578	2	speech	speech	NOUN
iiclr-17826	578	3	,	,	PUNCT
iiclr-17826	578	4	supra	supra	PROPN
iiclr-17826	578	5	note	note	NOUN
iiclr-17826	578	6	10	10	NUM
iiclr-17826	578	7	.	.	PUNCT
iiclr-17826	579	1	see	see	VERB
iiclr-17826	579	2	also	also	ADV
iiclr-17826	579	3	15	15	NUM
iiclr-17826	579	4	u.s.c	u.s.c	ADJ
iiclr-17826	579	5	.	.	PUNCT
iiclr-17826	580	1	§	§	PROPN
iiclr-17826	580	2	7245	7245	NUM
iiclr-17826	580	3	(	(	PUNCT
iiclr-17826	580	4	2003	2003	NUM
iiclr-17826	580	5	)	)	PUNCT
iiclr-17826	580	6	(	(	PUNCT
iiclr-17826	580	7	official	official	ADJ
iiclr-17826	580	8	code	code	NOUN
iiclr-17826	580	9	site	site	NOUN
iiclr-17826	580	10	to	to	PART
iiclr-17826	580	11	section	section	NOUN
iiclr-17826	580	12	307	307	NUM
iiclr-17826	580	13	,	,	PUNCT
iiclr-17826	580	14	rules	rule	NOUN
iiclr-17826	580	15	of	of	ADP
iiclr-17826	580	16	professional	professional	ADJ
iiclr-17826	580	17	responsibility	responsibility	NOUN
iiclr-17826	580	18	for	for	ADP
iiclr-17826	580	19	attorneys	attorney	NOUN
iiclr-17826	580	20	)	)	PUNCT
iiclr-17826	580	21	.	.	PUNCT
iiclr-17826	581	1	184	184	X
iiclr-17826	581	2	.	.	PUNCT
iiclr-17826	581	3	implementation	implementation	NOUN
iiclr-17826	581	4	of	of	ADP
iiclr-17826	581	5	standards	standard	NOUN
iiclr-17826	581	6	of	of	ADP
iiclr-17826	581	7	professional	professional	ADJ
iiclr-17826	581	8	conduct	conduct	NOUN
iiclr-17826	581	9	for	for	ADP
iiclr-17826	581	10	attorneys	attorney	NOUN
iiclr-17826	581	11	,	,	PUNCT
iiclr-17826	581	12	68	68	NUM
iiclr-17826	581	13	fed	feed	VERB
iiclr-17826	581	14	.	.	PUNCT
iiclr-17826	582	1	reg	reg	PROPN
iiclr-17826	582	2	.	.	PUNCT
iiclr-17826	583	1	6,296	6,296	NUM
iiclr-17826	583	2	(	(	PUNCT
iiclr-17826	583	3	feb	feb	PROPN
iiclr-17826	583	4	.	.	PROPN
iiclr-17826	583	5	6	6	NUM
iiclr-17826	583	6	,	,	PUNCT
iiclr-17826	583	7	2003	2003	NUM
iiclr-17826	583	8	)	)	PUNCT
iiclr-17826	583	9	(	(	PUNCT
iiclr-17826	583	10	codified	codify	VERB
iiclr-17826	583	11	at	at	ADP
iiclr-17826	583	12	17	17	NUM
iiclr-17826	583	13	c.f.r	c.f.r	NOUN
iiclr-17826	583	14	.	.	PUNCT
iiclr-17826	584	1	pt	pt	PROPN
iiclr-17826	584	2	.	.	PROPN
iiclr-17826	584	3	205	205	NUM
iiclr-17826	584	4	)	)	PUNCT
iiclr-17826	584	5	(	(	PUNCT
iiclr-17826	584	6	regulations	regulation	NOUN
iiclr-17826	584	7	became	become	VERB
iiclr-17826	584	8	effective	effective	ADJ
iiclr-17826	584	9	august	august	PROPN
iiclr-17826	584	10	5	5	NUM
iiclr-17826	584	11	,	,	PUNCT
iiclr-17826	584	12	2003	2003	NUM
iiclr-17826	584	13	)	)	PUNCT
iiclr-17826	584	14	.	.	PUNCT
iiclr-17826	585	1	the	the	DET
iiclr-17826	585	2	regulations	regulation	NOUN
iiclr-17826	585	3	can	can	AUX
iiclr-17826	585	4	also	also	ADV
iiclr-17826	585	5	be	be	AUX
iiclr-17826	585	6	found	find	VERB
iiclr-17826	585	7	at	at	ADP
iiclr-17826	585	8	u.s	u.s	PROPN
iiclr-17826	585	9	.	.	PROPN
iiclr-17826	585	10	securities	securities	PROPN
iiclr-17826	585	11	and	and	CCONJ
iiclr-17826	585	12	exchange	exchange	PROPN
iiclr-17826	585	13	commission	commission	PROPN
iiclr-17826	585	14	,	,	PUNCT
iiclr-17826	585	15	final	final	ADJ
iiclr-17826	585	16	rule	rule	NOUN
iiclr-17826	585	17	:	:	PUNCT
iiclr-17826	585	18	implementation	implementation	NOUN
iiclr-17826	585	19	of	of	ADP
iiclr-17826	585	20	standards	standard	NOUN
iiclr-17826	585	21	of	of	ADP
iiclr-17826	585	22	professional	professional	ADJ
iiclr-17826	585	23	conduct	conduct	NOUN
iiclr-17826	585	24	for	for	ADP
iiclr-17826	585	25	attorneys	attorney	NOUN
iiclr-17826	585	26	,	,	PUNCT
iiclr-17826	585	27	release	release	VERB
iiclr-17826	585	28	no	no	NOUN
iiclr-17826	585	29	.	.	NOUN
iiclr-17826	585	30	338185	338185	NUM
iiclr-17826	585	31	(	(	PUNCT
iiclr-17826	585	32	jan	jan	PROPN
iiclr-17826	585	33	.	.	PROPN
iiclr-17826	585	34	29,2003	29,2003	NUM
iiclr-17826	585	35	)	)	PUNCT
iiclr-17826	585	36	,	,	PUNCT
iiclr-17826	585	37	available	available	ADJ
iiclr-17826	585	38	athttp://www.sec.gov/rules/final/33-8185.htm	athttp://www.sec.gov/rules/final/33-8185.htm	PROPN
iiclr-17826	585	39	(	(	PUNCT
iiclr-17826	585	40	last	last	ADJ
iiclr-17826	585	41	visited	visit	VERB
iiclr-17826	585	42	feb	feb	PROPN
iiclr-17826	585	43	.	.	PROPN
iiclr-17826	585	44	11,2004	11,2004	NUM
iiclr-17826	585	45	)	)	PUNCT
iiclr-17826	585	46	.	.	PUNCT
iiclr-17826	586	1	185	185	NUM
iiclr-17826	586	2	.	.	PUNCT
iiclr-17826	587	1	implementation	implementation	NOUN
iiclr-17826	587	2	of	of	ADP
iiclr-17826	587	3	standards	standard	NOUN
iiclr-17826	587	4	of	of	ADP
iiclr-17826	587	5	professional	professional	ADJ
iiclr-17826	587	6	conduct	conduct	NOUN
iiclr-17826	587	7	for	for	ADP
iiclr-17826	587	8	attorneys	attorney	NOUN
iiclr-17826	587	9	,	,	PUNCT
iiclr-17826	587	10	68	68	NUM
iiclr-17826	587	11	fed	feed	VERB
iiclr-17826	587	12	.	.	PUNCT
iiclr-17826	588	1	reg	reg	PROPN
iiclr-17826	588	2	.	.	PUNCT
iiclr-17826	589	1	at	at	ADP
iiclr-17826	589	2	6,296	6,296	NUM
iiclr-17826	589	3	.	.	PUNCT
iiclr-17826	590	1	see	see	VERB
iiclr-17826	590	2	also	also	ADV
iiclr-17826	590	3	15	15	NUM
iiclr-17826	590	4	u.s.c	u.s.c	ADJ
iiclr-17826	590	5	.	.	PUNCT
iiclr-17826	591	1	§	§	PROPN
iiclr-17826	591	2	7245	7245	NUM
iiclr-17826	591	3	.	.	PUNCT
iiclr-17826	592	1	see	see	VERB
iiclr-17826	592	2	generally	generally	ADV
iiclr-17826	592	3	european	european	PROPN
iiclr-17826	592	4	commission	commission	PROPN
iiclr-17826	592	5	,	,	PUNCT
iiclr-17826	592	6	study	study	NOUN
iiclr-17826	592	7	of	of	ADP
iiclr-17826	592	8	corporate	corporate	ADJ
iiclr-17826	592	9	governance	governance	NOUN
iiclr-17826	592	10	codes	code	NOUN
iiclr-17826	592	11	relevant	relevant	ADJ
iiclr-17826	592	12	to	to	ADP
iiclr-17826	592	13	the	the	DET
iiclr-17826	592	14	european	european	PROPN
iiclr-17826	592	15	union	union	PROPN
iiclr-17826	592	16	and	and	CCONJ
iiclr-17826	592	17	its	its	PRON
iiclr-17826	592	18	member	member	NOUN
iiclr-17826	592	19	states	state	NOUN
iiclr-17826	592	20	,	,	PUNCT
iiclr-17826	592	21	at	at	ADP
iiclr-17826	592	22	43	43	NUM
iiclr-17826	592	23	(	(	PUNCT
iiclr-17826	592	24	march	march	PROPN
iiclr-17826	592	25	27	27	NUM
iiclr-17826	592	26	,	,	PUNCT
iiclr-17826	592	27	2002	2002	NUM
iiclr-17826	592	28	)	)	PUNCT
iiclr-17826	592	29	,	,	PUNCT
iiclr-17826	592	30	available	available	ADJ
iiclr-17826	592	31	at	at	ADP
iiclr-17826	592	32	http://europa.eu.int/comm/intemal-market/en/company/company/news/corpgov-codes-rpten.htm	http://europa.eu.int/comm/intemal-market/en/company/company/news/corpgov-codes-rpten.htm	PROPN
iiclr-17826	592	33	(	(	PUNCT
iiclr-17826	592	34	last	last	ADJ
iiclr-17826	592	35	visited	visit	VERB
iiclr-17826	592	36	feb	feb	PROPN
iiclr-17826	592	37	.	.	PROPN
iiclr-17826	592	38	11	11	NUM
iiclr-17826	592	39	,	,	PUNCT
iiclr-17826	592	40	2004	2004	NUM
iiclr-17826	592	41	)	)	PUNCT
iiclr-17826	593	1	[	[	X
iiclr-17826	593	2	hereinafter	hereinafter	NOUN
iiclr-17826	593	3	european	european	PROPN
iiclr-17826	593	4	commission	commission	PROPN
iiclr-17826	593	5	study	study	PROPN
iiclr-17826	593	6	]	]	PUNCT
iiclr-17826	593	7	.	.	PUNCT
iiclr-17826	594	1	in	in	ADP
iiclr-17826	594	2	the	the	DET
iiclr-17826	594	3	majority	majority	NOUN
iiclr-17826	594	4	of	of	ADP
iiclr-17826	594	5	european	european	PROPN
iiclr-17826	594	6	union	union	PROPN
iiclr-17826	594	7	member	member	NOUN
iiclr-17826	594	8	countries	country	NOUN
iiclr-17826	594	9	,	,	PUNCT
iiclr-17826	594	10	the	the	DET
iiclr-17826	594	11	independent	independent	ADJ
iiclr-17826	594	12	board	board	NOUN
iiclr-17826	594	13	of	of	ADP
iiclr-17826	594	14	directors	director	NOUN
iiclr-17826	594	15	is	be	AUX
iiclr-17826	594	16	known	know	VERB
iiclr-17826	594	17	as	as	ADP
iiclr-17826	594	18	the	the	DET
iiclr-17826	594	19	unitary	unitary	ADJ
iiclr-17826	594	20	board	board	NOUN
iiclr-17826	594	21	of	of	ADP
iiclr-17826	594	22	directors	director	NOUN
iiclr-17826	594	23	.	.	PUNCT
iiclr-17826	595	1	see	see	VERB
iiclr-17826	595	2	i	i	PRON
iiclr-17826	595	3	d.	d.	PROPN
iiclr-17826	595	4	in	in	ADP
iiclr-17826	595	5	countries	country	NOUN
iiclr-17826	595	6	that	that	PRON
iiclr-17826	595	7	utilize	utilize	VERB
iiclr-17826	595	8	a	a	DET
iiclr-17826	595	9	two	two	NUM
iiclr-17826	595	10	-	-	PUNCT
iiclr-17826	595	11	tiered	tiere	VERB
iiclr-17826	595	12	board	board	NOUN
iiclr-17826	595	13	system	system	NOUN
iiclr-17826	595	14	,	,	PUNCT
iiclr-17826	595	15	the	the	DET
iiclr-17826	595	16	"	"	PUNCT
iiclr-17826	595	17	supervisory	supervisory	ADJ
iiclr-17826	595	18	board	board	NOUN
iiclr-17826	595	19	"	"	PUNCT
iiclr-17826	595	20	meets	meet	VERB
iiclr-17826	595	21	this	this	DET
iiclr-17826	595	22	definition	definition	NOUN
iiclr-17826	595	23	.	.	PUNCT
iiclr-17826	596	1	see	see	VERB
iiclr-17826	596	2	i	i	PROPN
iiclr-17826	596	3	d.	d.	PROPN
iiclr-17826	596	4	countries	country	NOUN
iiclr-17826	596	5	that	that	PRON
iiclr-17826	596	6	utilize	utilize	VERB
iiclr-17826	596	7	a	a	DET
iiclr-17826	596	8	two	two	NUM
iiclr-17826	596	9	-	-	PUNCT
iiclr-17826	596	10	tiered	tiere	VERB
iiclr-17826	596	11	bard	bard	ADJ
iiclr-17826	596	12	system	system	NOUN
iiclr-17826	596	13	include	include	VERB
iiclr-17826	596	14	germany	germany	PROPN
iiclr-17826	596	15	,	,	PUNCT
iiclr-17826	596	16	austria	austria	PROPN
iiclr-17826	596	17	,	,	PUNCT
iiclr-17826	596	18	the	the	DET
iiclr-17826	596	19	netherlands	netherlands	PROPN
iiclr-17826	596	20	,	,	PUNCT
iiclr-17826	596	21	and	and	CCONJ
iiclr-17826	596	22	denmark	denmark	NOUN
iiclr-17826	596	23	.	.	PUNCT
iiclr-17826	597	1	i	i	PRON
iiclr-17826	597	2	d.	d.	PROPN
iiclr-17826	597	3	186	186	NUM
iiclr-17826	597	4	.	.	PUNCT
iiclr-17826	598	1	implementation	implementation	NOUN
iiclr-17826	598	2	of	of	ADP
iiclr-17826	598	3	standards	standard	NOUN
iiclr-17826	598	4	of	of	ADP
iiclr-17826	598	5	professional	professional	ADJ
iiclr-17826	598	6	conduct	conduct	NOUN
iiclr-17826	598	7	for	for	ADP
iiclr-17826	598	8	attorneys	attorney	NOUN
iiclr-17826	598	9	,	,	PUNCT
iiclr-17826	598	10	68	68	NUM
iiclr-17826	598	11	fed	feed	VERB
iiclr-17826	598	12	.	.	PUNCT
iiclr-17826	599	1	reg	reg	PROPN
iiclr-17826	599	2	.	.	PUNCT
iiclr-17826	600	1	at	at	ADP
iiclr-17826	600	2	6,297	6,297	NUM
iiclr-17826	600	3	.	.	PUNCT
iiclr-17826	601	1	see	see	VERB
iiclr-17826	601	2	also	also	ADV
iiclr-17826	601	3	17	17	NUM
iiclr-17826	601	4	c.f.r	c.f.r	NOUN
iiclr-17826	601	5	.	.	PUNCT
iiclr-17826	602	1	§	§	PROPN
iiclr-17826	602	2	205.1	205.1	NUM
iiclr-17826	602	3	(	(	PUNCT
iiclr-17826	602	4	2003	2003	NUM
iiclr-17826	602	5	)	)	PUNCT
iiclr-17826	602	6	.	.	PUNCT
iiclr-17826	603	1	the	the	DET
iiclr-17826	603	2	purpose	purpose	NOUN
iiclr-17826	603	3	of	of	ADP
iiclr-17826	603	4	rule	rule	NOUN
iiclr-17826	603	5	205	205	NUM
iiclr-17826	603	6	is	be	AUX
iiclr-17826	603	7	established	establish	VERB
iiclr-17826	603	8	under	under	ADP
iiclr-17826	603	9	section	section	NOUN
iiclr-17826	603	10	205.1	205.1	NUM
iiclr-17826	603	11	,	,	PUNCT
iiclr-17826	603	12	which	which	PRON
iiclr-17826	603	13	states	state	VERB
iiclr-17826	603	14	:	:	PUNCT
iiclr-17826	603	15	this	this	DET
iiclr-17826	603	16	part	part	NOUN
iiclr-17826	603	17	sets	set	VERB
iiclr-17826	603	18	forth	forth	ADP
iiclr-17826	603	19	minimum	minimum	NOUN
iiclr-17826	603	20	standards	standard	NOUN
iiclr-17826	603	21	of	of	ADP
iiclr-17826	603	22	professional	professional	ADJ
iiclr-17826	603	23	conduct	conduct	NOUN
iiclr-17826	603	24	for	for	ADP
iiclr-17826	603	25	attorneys	attorney	NOUN
iiclr-17826	603	26	appearing	appear	VERB
iiclr-17826	603	27	and	and	CCONJ
iiclr-17826	603	28	practicing	practice	VERB
iiclr-17826	603	29	before	before	ADP
iiclr-17826	603	30	the	the	DET
iiclr-17826	603	31	commission	commission	NOUN
iiclr-17826	603	32	in	in	ADP
iiclr-17826	603	33	the	the	DET
iiclr-17826	603	34	representation	representation	NOUN
iiclr-17826	603	35	of	of	ADP
iiclr-17826	603	36	an	an	DET
iiclr-17826	603	37	issuer	issuer	NOUN
iiclr-17826	603	38	.	.	PUNCT
iiclr-17826	604	1	these	these	DET
iiclr-17826	604	2	standards	standard	NOUN
iiclr-17826	604	3	supplement	supplement	VERB
iiclr-17826	604	4	applicable	applicable	ADJ
iiclr-17826	604	5	standards	standard	NOUN
iiclr-17826	604	6	of	of	ADP
iiclr-17826	604	7	any	any	DET
iiclr-17826	604	8	jurisdiction	jurisdiction	NOUN
iiclr-17826	604	9	2004	2004	NUM
iiclr-17826	604	10	]	]	PUNCT
iiclr-17826	604	11	ind	ind	NOUN
iiclr-17826	604	12	.	.	PUNCT
iiclr-17826	605	1	int'l	int'l	PROPN
iiclr-17826	605	2	&	&	CCONJ
iiclr-17826	605	3	comp	comp	PROPN
iiclr-17826	605	4	.	.	PUNCT
iiclr-17826	606	1	l.	l.	PROPN
iiclr-17826	606	2	rev	rev	PROPN
iiclr-17826	606	3	.	.	PROPN
iiclr-17826	606	4	intent	intent	PROPN
iiclr-17826	606	5	seems	seem	VERB
iiclr-17826	606	6	sensible	sensible	ADJ
iiclr-17826	606	7	enough	enough	ADV
iiclr-17826	606	8	,	,	PUNCT
iiclr-17826	606	9	its	its	PRON
iiclr-17826	606	10	embodiment	embodiment	NOUN
iiclr-17826	606	11	within	within	ADP
iiclr-17826	606	12	the	the	DET
iiclr-17826	606	13	final	final	ADJ
iiclr-17826	606	14	regulations	regulation	NOUN
iiclr-17826	606	15	generated	generate	VERB
iiclr-17826	606	16	controversy	controversy	NOUN
iiclr-17826	606	17	,	,	PUNCT
iiclr-17826	606	18	especially	especially	ADV
iiclr-17826	606	19	with	with	ADP
iiclr-17826	606	20	regard	regard	NOUN
iiclr-17826	606	21	to	to	ADP
iiclr-17826	606	22	foreign	foreign	ADJ
iiclr-17826	606	23	attorneys	attorney	NOUN
iiclr-17826	606	24	.	.	PUNCT
iiclr-17826	607	1	in	in	ADP
iiclr-17826	607	2	fact	fact	NOUN
iiclr-17826	607	3	,	,	PUNCT
iiclr-17826	607	4	as	as	SCONJ
iiclr-17826	607	5	noted	note	VERB
iiclr-17826	607	6	by	by	ADP
iiclr-17826	607	7	the	the	DET
iiclr-17826	607	8	sec	sec	PROPN
iiclr-17826	607	9	,	,	PUNCT
iiclr-17826	607	10	the	the	DET
iiclr-17826	607	11	original	original	ADJ
iiclr-17826	607	12	release	release	NOUN
iiclr-17826	607	13	of	of	ADP
iiclr-17826	607	14	the	the	DET
iiclr-17826	607	15	regulations	regulation	NOUN
iiclr-17826	607	16	generated	generate	VERB
iiclr-17826	607	17	"	"	PUNCT
iiclr-17826	607	18	significant	significant	ADJ
iiclr-17826	607	19	comment	comment	NOUN
iiclr-17826	607	20	and	and	CCONJ
iiclr-17826	607	21	extensive	extensive	ADJ
iiclr-17826	607	22	debate	debate	NOUN
iiclr-17826	607	23	"	"	PUNCT
iiclr-17826	607	24	in	in	ADP
iiclr-17826	607	25	the	the	DET
iiclr-17826	607	26	worldwide	worldwide	ADJ
iiclr-17826	607	27	legal	legal	ADJ
iiclr-17826	607	28	community.187	community.187	NOUN
iiclr-17826	607	29	specifically	specifically	ADV
iiclr-17826	607	30	,	,	PUNCT
iiclr-17826	607	31	the	the	DET
iiclr-17826	607	32	sec	sec	PROPN
iiclr-17826	607	33	received	receive	VERB
iiclr-17826	607	34	167	167	NUM
iiclr-17826	607	35	comment	comment	NOUN
iiclr-17826	607	36	letters	letter	NOUN
iiclr-17826	607	37	challenging	challenge	VERB
iiclr-17826	607	38	various	various	ADJ
iiclr-17826	607	39	provisions	provision	NOUN
iiclr-17826	607	40	:	:	PUNCT
iiclr-17826	607	41	123	123	NUM
iiclr-17826	607	42	came	come	VERB
iiclr-17826	607	43	from	from	ADP
iiclr-17826	607	44	domestic	domestic	ADJ
iiclr-17826	607	45	parties	party	NOUN
iiclr-17826	607	46	,	,	PUNCT
iiclr-17826	607	47	with	with	ADP
iiclr-17826	607	48	forty	forty	NUM
iiclr-17826	607	49	-	-	PUNCT
iiclr-17826	607	50	four	four	NUM
iiclr-17826	607	51	coming	come	VERB
iiclr-17826	607	52	from	from	ADP
iiclr-17826	607	53	foreign	foreign	ADJ
iiclr-17826	607	54	parties.188	parties.188	VERB
iiclr-17826	607	55	the	the	DET
iiclr-17826	607	56	greatest	great	ADJ
iiclr-17826	607	57	concern	concern	NOUN
iiclr-17826	607	58	involved	involve	VERB
iiclr-17826	607	59	a	a	DET
iiclr-17826	607	60	proposed	propose	VERB
iiclr-17826	607	61	requirement	requirement	NOUN
iiclr-17826	607	62	that	that	SCONJ
iiclr-17826	607	63	lawyers	lawyer	NOUN
iiclr-17826	607	64	make	make	VERB
iiclr-17826	607	65	a	a	DET
iiclr-17826	607	66	"	"	PUNCT
iiclr-17826	607	67	noisy	noisy	ADJ
iiclr-17826	607	68	withdrawal	withdrawal	NOUN
iiclr-17826	607	69	"	"	PUNCT
iiclr-17826	607	70	in	in	ADP
iiclr-17826	607	71	the	the	DET
iiclr-17826	607	72	event	event	NOUN
iiclr-17826	607	73	that	that	SCONJ
iiclr-17826	607	74	the	the	DET
iiclr-17826	607	75	board	board	NOUN
iiclr-17826	607	76	of	of	ADP
iiclr-17826	607	77	directors	director	NOUN
iiclr-17826	607	78	ignores	ignore	VERB
iiclr-17826	607	79	the	the	DET
iiclr-17826	607	80	attorney	attorney	NOUN
iiclr-17826	607	81	's	's	PART
iiclr-17826	607	82	report	report	NOUN
iiclr-17826	607	83	.	.	PUNCT
iiclr-17826	608	1	"	"	PUNCT
iiclr-17826	608	2	'	'	PUNCT
iiclr-17826	608	3	in	in	ADP
iiclr-17826	608	4	fact	fact	NOUN
iiclr-17826	608	5	,	,	PUNCT
iiclr-17826	608	6	foreign	foreign	ADJ
iiclr-17826	608	7	and	and	CCONJ
iiclr-17826	608	8	domestic	domestic	ADJ
iiclr-17826	608	9	reaction	reaction	NOUN
iiclr-17826	608	10	was	be	AUX
iiclr-17826	608	11	so	so	ADV
iiclr-17826	608	12	strong	strong	ADJ
iiclr-17826	608	13	that	that	SCONJ
iiclr-17826	608	14	the	the	DET
iiclr-17826	608	15	sec	sec	PROPN
iiclr-17826	608	16	decided	decide	VERB
iiclr-17826	608	17	to	to	ADP
iiclr-17826	608	18	shelf	shelf	NOUN
iiclr-17826	608	19	but	but	CCONJ
iiclr-17826	608	20	not	not	PART
iiclr-17826	608	21	abandon	abandon	VERB
iiclr-17826	608	22	the	the	DET
iiclr-17826	608	23	noisy	noisy	ADJ
iiclr-17826	608	24	withdrawal	withdrawal	NOUN
iiclr-17826	608	25	issue	issue	NOUN
iiclr-17826	608	26	for	for	ADP
iiclr-17826	608	27	now	now	ADV
iiclr-17826	608	28	.	.	PUNCT
iiclr-17826	609	1	9	9	NUM
iiclr-17826	609	2	°	°	NOUN
iiclr-17826	609	3	in	in	ADP
iiclr-17826	609	4	its	its	PRON
iiclr-17826	609	5	final	final	ADJ
iiclr-17826	609	6	rule	rule	NOUN
iiclr-17826	609	7	,	,	PUNCT
iiclr-17826	609	8	the	the	DET
iiclr-17826	609	9	sec	sec	PROPN
iiclr-17826	609	10	both	both	CCONJ
iiclr-17826	609	11	modified	modify	VERB
iiclr-17826	609	12	and	and	CCONJ
iiclr-17826	609	13	clarified	clarify	VERB
iiclr-17826	609	14	its	its	PRON
iiclr-17826	609	15	proposed	propose	VERB
iiclr-17826	609	16	rules	rule	NOUN
iiclr-17826	609	17	.	.	PUNCT
iiclr-17826	609	18	'	'	PUNCT
iiclr-17826	610	1	9	9	NUM
iiclr-17826	610	2	'	'	PART
iiclr-17826	610	3	a.	a.	NOUN
iiclr-17826	610	4	the	the	DET
iiclr-17826	610	5	scope	scope	NOUN
iiclr-17826	610	6	of	of	ADP
iiclr-17826	610	7	the	the	DET
iiclr-17826	610	8	sec	sec	PROPN
iiclr-17826	610	9	's	's	PART
iiclr-17826	610	10	final	final	ADJ
iiclr-17826	610	11	rule	rule	NOUN
iiclr-17826	610	12	and	and	CCONJ
iiclr-17826	610	13	its	its	PRON
iiclr-17826	610	14	international	international	ADJ
iiclr-17826	610	15	reach	reach	NOUN
iiclr-17826	610	16	section	section	NOUN
iiclr-17826	610	17	307	307	NUM
iiclr-17826	610	18	and	and	CCONJ
iiclr-17826	610	19	rule	rule	VERB
iiclr-17826	610	20	205	205	NUM
iiclr-17826	610	21	place	place	NOUN
iiclr-17826	610	22	attorneys	attorney	NOUN
iiclr-17826	610	23	"	"	PUNCT
iiclr-17826	610	24	appearing	appear	VERB
iiclr-17826	610	25	and	and	CCONJ
iiclr-17826	610	26	practicing	practice	VERB
iiclr-17826	610	27	"	"	PUNCT
iiclr-17826	610	28	before	before	ADP
iiclr-17826	610	29	the	the	DET
iiclr-17826	610	30	sec	sec	PROPN
iiclr-17826	610	31	"	"	PUNCT
iiclr-17826	610	32	in	in	ADP
iiclr-17826	610	33	the	the	DET
iiclr-17826	610	34	representation	representation	NOUN
iiclr-17826	610	35	of	of	ADP
iiclr-17826	610	36	an	an	DET
iiclr-17826	610	37	issuer	issuer	NOUN
iiclr-17826	610	38	"	"	PUNCT
iiclr-17826	610	39	under	under	ADP
iiclr-17826	610	40	the	the	DET
iiclr-17826	610	41	purview	purview	NOUN
iiclr-17826	610	42	of	of	ADP
iiclr-17826	610	43	the	the	DET
iiclr-17826	610	44	sec	sec	PROPN
iiclr-17826	610	45	's	's	PART
iiclr-17826	610	46	rules	rule	NOUN
iiclr-17826	610	47	of	of	ADP
iiclr-17826	610	48	professional	professional	ADJ
iiclr-17826	610	49	conduct	conduct	NOUN
iiclr-17826	610	50	.	.	PUNCT
iiclr-17826	611	1	'92	'92	NUM
iiclr-17826	611	2	generally	generally	ADV
iiclr-17826	611	3	,	,	PUNCT
iiclr-17826	611	4	an	an	DET
iiclr-17826	611	5	attorney	attorney	NOUN
iiclr-17826	611	6	is	be	AUX
iiclr-17826	611	7	considered	consider	VERB
iiclr-17826	611	8	to	to	PART
iiclr-17826	611	9	be	be	AUX
iiclr-17826	611	10	"	"	PUNCT
iiclr-17826	611	11	appearing	appear	VERB
iiclr-17826	611	12	and	and	CCONJ
iiclr-17826	611	13	practicing	practice	VERB
iiclr-17826	611	14	"	"	PUNCT
iiclr-17826	611	15	before	before	ADP
iiclr-17826	611	16	the	the	DET
iiclr-17826	611	17	sec	sec	PROPN
iiclr-17826	611	18	when	when	SCONJ
iiclr-17826	611	19	he	he	PRON
iiclr-17826	611	20	or	or	CCONJ
iiclr-17826	611	21	she	she	PRON
iiclr-17826	611	22	:	:	PUNCT
iiclr-17826	611	23	(	(	PUNCT
iiclr-17826	611	24	i	i	NOUN
iiclr-17826	611	25	)	)	PUNCT
iiclr-17826	611	26	transacts	transact	VERB
iiclr-17826	611	27	any	any	DET
iiclr-17826	611	28	business	business	NOUN
iiclr-17826	611	29	with	with	ADP
iiclr-17826	611	30	the	the	DET
iiclr-17826	611	31	sec	sec	PROPN
iiclr-17826	611	32	,	,	PUNCT
iiclr-17826	611	33	including	include	VERB
iiclr-17826	611	34	communications	communication	NOUN
iiclr-17826	611	35	in	in	ADP
iiclr-17826	611	36	any	any	DET
iiclr-17826	611	37	form	form	NOUN
iiclr-17826	611	38	;	;	PUNCT
iiclr-17826	611	39	(	(	PUNCT
iiclr-17826	611	40	ii	ii	NOUN
iiclr-17826	611	41	)	)	PUNCT
iiclr-17826	611	42	represents	represent	VERB
iiclr-17826	611	43	an	an	DET
iiclr-17826	611	44	issuer	issuer	NOUN
iiclr-17826	611	45	in	in	ADP
iiclr-17826	611	46	an	an	DET
iiclr-17826	611	47	sec	sec	PROPN
iiclr-17826	611	48	administrative	administrative	ADJ
iiclr-17826	611	49	proceeding	proceeding	NOUN
iiclr-17826	611	50	or	or	CCONJ
iiclr-17826	611	51	in	in	ADP
iiclr-17826	611	52	connection	connection	NOUN
iiclr-17826	611	53	with	with	ADP
iiclr-17826	611	54	any	any	DET
iiclr-17826	611	55	sec	sec	PROPN
iiclr-17826	611	56	investigation	investigation	NOUN
iiclr-17826	611	57	,	,	PUNCT
iiclr-17826	611	58	inquiry	inquiry	NOUN
iiclr-17826	611	59	,	,	PUNCT
iiclr-17826	611	60	information	information	NOUN
iiclr-17826	611	61	request	request	NOUN
iiclr-17826	611	62	,	,	PUNCT
iiclr-17826	611	63	or	or	CCONJ
iiclr-17826	611	64	subpoena	subpoena	NOUN
iiclr-17826	611	65	;	;	PUNCT
iiclr-17826	611	66	(	(	PUNCT
iiclr-17826	611	67	iii	iii	NOUN
iiclr-17826	611	68	)	)	PUNCT
iiclr-17826	611	69	provides	provide	VERB
iiclr-17826	611	70	advice	advice	NOUN
iiclr-17826	611	71	with	with	ADP
iiclr-17826	611	72	respect	respect	NOUN
iiclr-17826	611	73	to	to	ADP
iiclr-17826	611	74	u.s	u.s	PROPN
iiclr-17826	611	75	.	.	PROPN
iiclr-17826	611	76	securities	security	NOUN
iiclr-17826	611	77	laws	law	NOUN
iiclr-17826	611	78	or	or	CCONJ
iiclr-17826	611	79	the	the	DET
iiclr-17826	611	80	commission	commission	NOUN
iiclr-17826	611	81	's	's	PART
iiclr-17826	611	82	rules	rule	NOUN
iiclr-17826	611	83	or	or	CCONJ
iiclr-17826	611	84	regulations	regulation	NOUN
iiclr-17826	611	85	regarding	regard	VERB
iiclr-17826	611	86	any	any	DET
iiclr-17826	611	87	document	document	NOUN
iiclr-17826	611	88	that	that	PRON
iiclr-17826	611	89	the	the	DET
iiclr-17826	611	90	attorney	attorney	NOUN
iiclr-17826	611	91	has	have	VERB
iiclr-17826	611	92	notice	notice	NOUN
iiclr-17826	611	93	will	will	AUX
iiclr-17826	611	94	be	be	AUX
iiclr-17826	611	95	filed	file	VERB
iiclr-17826	611	96	with	with	ADP
iiclr-17826	611	97	or	or	CCONJ
iiclr-17826	611	98	submitted	submit	VERB
iiclr-17826	611	99	to	to	ADP
iiclr-17826	611	100	the	the	DET
iiclr-17826	611	101	sec	sec	PROPN
iiclr-17826	611	102	;	;	PUNCT
iiclr-17826	611	103	or	or	CCONJ
iiclr-17826	611	104	where	where	SCONJ
iiclr-17826	611	105	an	an	DET
iiclr-17826	611	106	attorney	attorney	NOUN
iiclr-17826	611	107	is	be	AUX
iiclr-17826	611	108	admitted	admit	VERB
iiclr-17826	611	109	or	or	CCONJ
iiclr-17826	611	110	practices	practice	NOUN
iiclr-17826	611	111	and	and	CCONJ
iiclr-17826	611	112	are	be	AUX
iiclr-17826	611	113	not	not	PART
iiclr-17826	611	114	intended	intend	VERB
iiclr-17826	611	115	to	to	PART
iiclr-17826	611	116	limit	limit	VERB
iiclr-17826	611	117	the	the	DET
iiclr-17826	611	118	ability	ability	NOUN
iiclr-17826	611	119	of	of	ADP
iiclr-17826	611	120	any	any	DET
iiclr-17826	611	121	jurisdiction	jurisdiction	NOUN
iiclr-17826	611	122	to	to	PART
iiclr-17826	611	123	impose	impose	VERB
iiclr-17826	611	124	additional	additional	ADJ
iiclr-17826	611	125	obligations	obligation	NOUN
iiclr-17826	611	126	on	on	ADP
iiclr-17826	611	127	an	an	DET
iiclr-17826	611	128	attorney	attorney	NOUN
iiclr-17826	611	129	not	not	PART
iiclr-17826	611	130	inconsistent	inconsistent	ADJ
iiclr-17826	611	131	with	with	ADP
iiclr-17826	611	132	the	the	DET
iiclr-17826	611	133	application	application	NOUN
iiclr-17826	611	134	of	of	ADP
iiclr-17826	611	135	this	this	DET
iiclr-17826	611	136	part	part	NOUN
iiclr-17826	611	137	.	.	PUNCT
iiclr-17826	612	1	where	where	SCONJ
iiclr-17826	612	2	the	the	DET
iiclr-17826	612	3	standards	standard	NOUN
iiclr-17826	612	4	of	of	ADP
iiclr-17826	612	5	a	a	DET
iiclr-17826	612	6	state	state	NOUN
iiclr-17826	612	7	or	or	CCONJ
iiclr-17826	612	8	other	other	ADJ
iiclr-17826	612	9	united	united	PROPN
iiclr-17826	612	10	states	states	PROPN
iiclr-17826	612	11	jurisdiction	jurisdiction	NOUN
iiclr-17826	612	12	where	where	SCONJ
iiclr-17826	612	13	an	an	DET
iiclr-17826	612	14	attorney	attorney	NOUN
iiclr-17826	612	15	is	be	AUX
iiclr-17826	612	16	admitted	admit	VERB
iiclr-17826	612	17	or	or	CCONJ
iiclr-17826	612	18	practices	practice	VERB
iiclr-17826	612	19	conflict	conflict	NOUN
iiclr-17826	612	20	with	with	ADP
iiclr-17826	612	21	this	this	DET
iiclr-17826	612	22	part	part	NOUN
iiclr-17826	612	23	,	,	PUNCT
iiclr-17826	612	24	this	this	DET
iiclr-17826	612	25	part	part	NOUN
iiclr-17826	612	26	shall	shall	AUX
iiclr-17826	612	27	govern	govern	VERB
iiclr-17826	612	28	.	.	PUNCT
iiclr-17826	613	1	i	i	PRON
iiclr-17826	613	2	d.	d.	PROPN
iiclr-17826	613	3	187	187	NUM
iiclr-17826	613	4	.	.	PUNCT
iiclr-17826	614	1	implementation	implementation	NOUN
iiclr-17826	614	2	of	of	ADP
iiclr-17826	614	3	standards	standard	NOUN
iiclr-17826	614	4	of	of	ADP
iiclr-17826	614	5	professional	professional	ADJ
iiclr-17826	614	6	conduct	conduct	NOUN
iiclr-17826	614	7	for	for	ADP
iiclr-17826	614	8	attorneys	attorney	NOUN
iiclr-17826	614	9	,	,	PUNCT
iiclr-17826	614	10	68	68	NUM
iiclr-17826	614	11	fed	feed	VERB
iiclr-17826	614	12	.	.	PUNCT
iiclr-17826	615	1	reg	reg	PROPN
iiclr-17826	615	2	.	.	PUNCT
iiclr-17826	616	1	at	at	ADP
iiclr-17826	616	2	6,296	6,296	NUM
iiclr-17826	616	3	.	.	PUNCT
iiclr-17826	617	1	see	see	VERB
iiclr-17826	617	2	also	also	ADV
iiclr-17826	617	3	tafara	tafara	NOUN
iiclr-17826	617	4	speech	speech	NOUN
iiclr-17826	617	5	,	,	PUNCT
iiclr-17826	617	6	supra	supra	PROPN
iiclr-17826	617	7	note	note	NOUN
iiclr-17826	617	8	10	10	NUM
iiclr-17826	617	9	.	.	X
iiclr-17826	618	1	188	188	NUM
iiclr-17826	618	2	.	.	PUNCT
iiclr-17826	619	1	implementation	implementation	NOUN
iiclr-17826	619	2	of	of	ADP
iiclr-17826	619	3	standards	standard	NOUN
iiclr-17826	619	4	of	of	ADP
iiclr-17826	619	5	professional	professional	ADJ
iiclr-17826	619	6	conduct	conduct	NOUN
iiclr-17826	619	7	for	for	ADP
iiclr-17826	619	8	attorneys	attorney	NOUN
iiclr-17826	619	9	,	,	PUNCT
iiclr-17826	619	10	68	68	NUM
iiclr-17826	619	11	fed	feed	VERB
iiclr-17826	619	12	.	.	PUNCT
iiclr-17826	620	1	reg	reg	PROPN
iiclr-17826	620	2	.	.	PUNCT
iiclr-17826	621	1	at	at	ADP
iiclr-17826	621	2	6,296	6,296	NUM
iiclr-17826	621	3	.	.	PUNCT
iiclr-17826	622	1	189	189	NUM
iiclr-17826	622	2	.	.	PUNCT
iiclr-17826	623	1	koniac	koniac	PROPN
iiclr-17826	623	2	,	,	PUNCT
iiclr-17826	623	3	supra	supra	PROPN
iiclr-17826	623	4	note	note	NOUN
iiclr-17826	623	5	95	95	NUM
iiclr-17826	623	6	,	,	PUNCT
iiclr-17826	623	7	at	at	ADP
iiclr-17826	623	8	1270	1270	NUM
iiclr-17826	623	9	.	.	PUNCT
iiclr-17826	624	1	190	190	NUM
iiclr-17826	624	2	.	.	PUNCT
iiclr-17826	625	1	tafara	tafara	PROPN
iiclr-17826	625	2	speech	speech	NOUN
iiclr-17826	625	3	,	,	PUNCT
iiclr-17826	625	4	supra	supra	PROPN
iiclr-17826	625	5	note	note	PROPN
iiclr-17826	625	6	10	10	NUM
iiclr-17826	625	7	;	;	PUNCT
iiclr-17826	625	8	donaldson	donaldson	PROPN
iiclr-17826	625	9	testimony	testimony	NOUN
iiclr-17826	625	10	,	,	PUNCT
iiclr-17826	625	11	supra	supra	PROPN
iiclr-17826	625	12	note	note	NOUN
iiclr-17826	625	13	6	6	NUM
iiclr-17826	625	14	(	(	PUNCT
iiclr-17826	625	15	noting	note	VERB
iiclr-17826	625	16	that	that	SCONJ
iiclr-17826	625	17	the	the	DET
iiclr-17826	625	18	sec	sec	PROPN
iiclr-17826	625	19	has	have	AUX
iiclr-17826	625	20	not	not	PART
iiclr-17826	625	21	yet	yet	ADV
iiclr-17826	625	22	made	make	VERB
iiclr-17826	625	23	a	a	DET
iiclr-17826	625	24	decision	decision	NOUN
iiclr-17826	625	25	on	on	ADP
iiclr-17826	625	26	the	the	DET
iiclr-17826	625	27	implementation	implementation	NOUN
iiclr-17826	625	28	of	of	ADP
iiclr-17826	625	29	the	the	DET
iiclr-17826	625	30	noisy	noisy	ADJ
iiclr-17826	625	31	withdrawal	withdrawal	NOUN
iiclr-17826	625	32	provision	provision	NOUN
iiclr-17826	625	33	or	or	CCONJ
iiclr-17826	625	34	an	an	DET
iiclr-17826	625	35	alternative	alternative	NOUN
iiclr-17826	625	36	)	)	PUNCT
iiclr-17826	625	37	.	.	PUNCT
iiclr-17826	626	1	191	191	X
iiclr-17826	626	2	.	.	X
iiclr-17826	627	1	implementation	implementation	NOUN
iiclr-17826	627	2	of	of	ADP
iiclr-17826	627	3	standards	standard	NOUN
iiclr-17826	627	4	of	of	ADP
iiclr-17826	627	5	professional	professional	ADJ
iiclr-17826	627	6	conduct	conduct	NOUN
iiclr-17826	627	7	for	for	ADP
iiclr-17826	627	8	attorneys	attorney	NOUN
iiclr-17826	627	9	,	,	PUNCT
iiclr-17826	627	10	68	68	NUM
iiclr-17826	627	11	fed	feed	VERB
iiclr-17826	627	12	.	.	PUNCT
iiclr-17826	628	1	reg	reg	PROPN
iiclr-17826	628	2	.	.	PUNCT
iiclr-17826	629	1	at	at	ADP
iiclr-17826	629	2	6,296	6,296	NUM
iiclr-17826	629	3	.	.	PUNCT
iiclr-17826	630	1	192	192	NUM
iiclr-17826	630	2	.	.	PUNCT
iiclr-17826	631	1	see	see	VERB
iiclr-17826	631	2	15	15	NUM
iiclr-17826	631	3	u.s.c	u.s.c	ADJ
iiclr-17826	631	4	.	.	PUNCT
iiclr-17826	632	1	§	§	PROPN
iiclr-17826	632	2	7245	7245	NUM
iiclr-17826	632	3	;	;	PUNCT
iiclr-17826	632	4	17	17	NUM
iiclr-17826	632	5	c.f.r	c.f.r	NOUN
iiclr-17826	632	6	.	.	PUNCT
iiclr-17826	633	1	§	§	PROPN
iiclr-17826	633	2	205.1	205.1	NUM
iiclr-17826	633	3	(	(	PUNCT
iiclr-17826	633	4	2003	2003	NUM
iiclr-17826	633	5	)	)	PUNCT
iiclr-17826	633	6	.	.	PUNCT
iiclr-17826	634	1	[	[	X
iiclr-17826	634	2	vol	vol	NOUN
iiclr-17826	634	3	.	.	PUNCT
iiclr-17826	635	1	14:3	14:3	NUM
iiclr-17826	635	2	challenges	challenge	NOUN
iiclr-17826	635	3	for	for	ADP
iiclr-17826	635	4	foreign	foreign	ADJ
iiclr-17826	635	5	atrorneys	atrorney	NOUN
iiclr-17826	635	6	(	(	PUNCT
iiclr-17826	635	7	iv	iv	X
iiclr-17826	635	8	)	)	PUNCT
iiclr-17826	635	9	advises	advise	VERB
iiclr-17826	635	10	an	an	DET
iiclr-17826	635	11	issuer	issuer	NOUN
iiclr-17826	635	12	as	as	ADP
iiclr-17826	635	13	to	to	ADP
iiclr-17826	635	14	whether	whether	SCONJ
iiclr-17826	635	15	information	information	NOUN
iiclr-17826	635	16	or	or	CCONJ
iiclr-17826	635	17	a	a	DET
iiclr-17826	635	18	statement	statement	NOUN
iiclr-17826	635	19	,	,	PUNCT
iiclr-17826	635	20	opinion	opinion	NOUN
iiclr-17826	635	21	or	or	CCONJ
iiclr-17826	635	22	other	other	ADJ
iiclr-17826	635	23	writing	writing	NOUN
iiclr-17826	635	24	is	be	AUX
iiclr-17826	635	25	required	require	VERB
iiclr-17826	635	26	to	to	PART
iiclr-17826	635	27	be	be	AUX
iiclr-17826	635	28	filed	file	VERB
iiclr-17826	635	29	with	with	ADP
iiclr-17826	635	30	or	or	CCONJ
iiclr-17826	635	31	submitted	submit	VERB
iiclr-17826	635	32	to	to	ADP
iiclr-17826	635	33	the	the	DET
iiclr-17826	635	34	sec	sec	PROPN
iiclr-17826	635	35	.	.	PROPN
iiclr-17826	635	36	19	19	NUM
iiclr-17826	635	37	3	3	NUM
iiclr-17826	635	38	an	an	DET
iiclr-17826	635	39	attorney	attorney	NOUN
iiclr-17826	635	40	is	be	AUX
iiclr-17826	635	41	not	not	PART
iiclr-17826	635	42	considered	consider	VERB
iiclr-17826	635	43	to	to	PART
iiclr-17826	635	44	be	be	AUX
iiclr-17826	635	45	"	"	PUNCT
iiclr-17826	635	46	appearing	appear	VERB
iiclr-17826	635	47	and	and	CCONJ
iiclr-17826	635	48	practicing	practice	VERB
iiclr-17826	635	49	"	"	PUNCT
iiclr-17826	635	50	before	before	ADP
iiclr-17826	635	51	the	the	DET
iiclr-17826	635	52	sec	sec	PROPN
iiclr-17826	635	53	if	if	SCONJ
iiclr-17826	635	54	he	he	PRON
iiclr-17826	635	55	or	or	CCONJ
iiclr-17826	635	56	she	she	PRON
iiclr-17826	635	57	(	(	PUNCT
iiclr-17826	635	58	i	i	NOUN
iiclr-17826	635	59	)	)	PUNCT
iiclr-17826	635	60	conducts	conduct	VERB
iiclr-17826	635	61	the	the	DET
iiclr-17826	635	62	items	item	NOUN
iiclr-17826	635	63	listed	list	VERB
iiclr-17826	635	64	above	above	ADP
iiclr-17826	635	65	outside	outside	ADP
iiclr-17826	635	66	the	the	DET
iiclr-17826	635	67	context	context	NOUN
iiclr-17826	635	68	of	of	ADP
iiclr-17826	635	69	providing	provide	VERB
iiclr-17826	635	70	legal	legal	ADJ
iiclr-17826	635	71	services	service	NOUN
iiclr-17826	635	72	to	to	ADP
iiclr-17826	635	73	an	an	DET
iiclr-17826	635	74	issuer	issuer	NOUN
iiclr-17826	635	75	with	with	ADP
iiclr-17826	635	76	whom	whom	PRON
iiclr-17826	635	77	the	the	DET
iiclr-17826	635	78	attorney	attorney	NOUN
iiclr-17826	635	79	has	have	VERB
iiclr-17826	635	80	an	an	DET
iiclr-17826	635	81	attorney	attorney	NOUN
iiclr-17826	635	82	-	-	PUNCT
iiclr-17826	635	83	client	client	NOUN
iiclr-17826	635	84	relationship	relationship	NOUN
iiclr-17826	635	85	;	;	PUNCT
iiclr-17826	635	86	or	or	CCONJ
iiclr-17826	635	87	(	(	PUNCT
iiclr-17826	635	88	ii	ii	NOUN
iiclr-17826	635	89	)	)	PUNCT
iiclr-17826	635	90	is	be	AUX
iiclr-17826	635	91	a	a	DET
iiclr-17826	635	92	non	non	ADJ
iiclr-17826	635	93	-	-	ADJ
iiclr-17826	635	94	appearing	appearing	ADJ
iiclr-17826	635	95	foreign	foreign	ADJ
iiclr-17826	635	96	attorney.194	attorney.194	NOUN
iiclr-17826	635	97	"	"	PUNCT
iiclr-17826	635	98	in	in	ADP
iiclr-17826	635	99	the	the	DET
iiclr-17826	635	100	representation	representation	NOUN
iiclr-17826	635	101	of	of	ADP
iiclr-17826	635	102	an	an	DET
iiclr-17826	635	103	issuer	issuer	NOUN
iiclr-17826	635	104	"	"	PUNCT
iiclr-17826	635	105	is	be	AUX
iiclr-17826	635	106	then	then	ADV
iiclr-17826	635	107	defined	define	VERB
iiclr-17826	635	108	as	as	ADP
iiclr-17826	635	109	"	"	PUNCT
iiclr-17826	635	110	providing	provide	VERB
iiclr-17826	635	111	legal	legal	ADJ
iiclr-17826	635	112	services	service	NOUN
iiclr-17826	635	113	as	as	ADP
iiclr-17826	635	114	an	an	DET
iiclr-17826	635	115	attorney	attorney	NOUN
iiclr-17826	635	116	for	for	ADP
iiclr-17826	635	117	an	an	DET
iiclr-17826	635	118	issuer	issuer	NOUN
iiclr-17826	635	119	,	,	PUNCT
iiclr-17826	635	120	regardless	regardless	ADV
iiclr-17826	635	121	of	of	ADP
iiclr-17826	635	122	whether	whether	SCONJ
iiclr-17826	635	123	the	the	DET
iiclr-17826	635	124	attorney	attorney	NOUN
iiclr-17826	635	125	is	be	AUX
iiclr-17826	635	126	employed	employ	VERB
iiclr-17826	635	127	or	or	CCONJ
iiclr-17826	635	128	retained	retain	VERB
iiclr-17826	635	129	by	by	ADP
iiclr-17826	635	130	the	the	DET
iiclr-17826	635	131	issuer	issuer	NOUN
iiclr-17826	635	132	.	.	PUNCT
iiclr-17826	636	1	"	"	PUNCT
iiclr-17826	636	2	''	''	PUNCT
iiclr-17826	636	3	95	95	NUM
iiclr-17826	636	4	many	many	ADJ
iiclr-17826	636	5	commentators	commentator	NOUN
iiclr-17826	636	6	and	and	CCONJ
iiclr-17826	636	7	practitioners	practitioner	NOUN
iiclr-17826	636	8	interpreting	interpret	VERB
iiclr-17826	636	9	these	these	DET
iiclr-17826	636	10	provisions	provision	NOUN
iiclr-17826	636	11	have	have	AUX
iiclr-17826	636	12	concluded	conclude	VERB
iiclr-17826	636	13	that	that	SCONJ
iiclr-17826	636	14	the	the	DET
iiclr-17826	636	15	definition	definition	NOUN
iiclr-17826	636	16	is	be	AUX
iiclr-17826	636	17	extremely	extremely	ADV
iiclr-17826	636	18	broad	broad	ADJ
iiclr-17826	636	19	and	and	CCONJ
iiclr-17826	636	20	covers	cover	VERB
iiclr-17826	636	21	both	both	PRON
iiclr-17826	636	22	in	in	ADP
iiclr-17826	636	23	-	-	PUNCT
iiclr-17826	636	24	house	house	NOUN
iiclr-17826	636	25	and	and	CCONJ
iiclr-17826	636	26	outside	outside	ADJ
iiclr-17826	636	27	counsel	counsel	NOUN
iiclr-17826	636	28	,	,	PUNCT
iiclr-17826	636	29	as	as	ADV
iiclr-17826	636	30	well	well	ADV
iiclr-17826	636	31	as	as	ADP
iiclr-17826	636	32	foreign	foreign	ADJ
iiclr-17826	636	33	and	and	CCONJ
iiclr-17826	636	34	domestic	domestic	ADJ
iiclr-17826	636	35	attorneys	attorney	NOUN
iiclr-17826	636	36	.	.	PUNCT
iiclr-17826	637	1	96	96	NUM
iiclr-17826	638	1	the	the	DET
iiclr-17826	638	2	sec	sec	PROPN
iiclr-17826	638	3	notes	note	NOUN
iiclr-17826	638	4	as	as	ADP
iiclr-17826	638	5	an	an	DET
iiclr-17826	638	6	example	example	NOUN
iiclr-17826	638	7	that	that	SCONJ
iiclr-17826	638	8	an	an	DET
iiclr-17826	638	9	attorney	attorney	NOUN
iiclr-17826	638	10	employed	employ	VERB
iiclr-17826	638	11	by	by	ADP
iiclr-17826	638	12	an	an	DET
iiclr-17826	638	13	investment	investment	NOUN
iiclr-17826	638	14	advisor	advisor	NOUN
iiclr-17826	638	15	who	who	PRON
iiclr-17826	638	16	prepares	prepare	VERB
iiclr-17826	638	17	,	,	PUNCT
iiclr-17826	638	18	or	or	CCONJ
iiclr-17826	638	19	assists	assist	NOUN
iiclr-17826	638	20	in	in	ADP
iiclr-17826	638	21	preparing	prepare	VERB
iiclr-17826	638	22	materials	material	NOUN
iiclr-17826	638	23	for	for	ADP
iiclr-17826	638	24	a	a	DET
iiclr-17826	638	25	registered	register	VERB
iiclr-17826	638	26	investment	investment	NOUN
iiclr-17826	638	27	company	company	NOUN
iiclr-17826	638	28	that	that	PRON
iiclr-17826	638	29	the	the	DET
iiclr-17826	638	30	attorney	attorney	NOUN
iiclr-17826	638	31	has	have	VERB
iiclr-17826	638	32	reason	reason	NOUN
iiclr-17826	638	33	to	to	PART
iiclr-17826	638	34	believe	believe	VERB
iiclr-17826	638	35	will	will	AUX
iiclr-17826	638	36	be	be	AUX
iiclr-17826	638	37	submitted	submit	VERB
iiclr-17826	638	38	to	to	ADP
iiclr-17826	638	39	or	or	CCONJ
iiclr-17826	638	40	filed	file	VERB
iiclr-17826	638	41	with	with	ADP
iiclr-17826	638	42	the	the	DET
iiclr-17826	638	43	sec	sec	PROPN
iiclr-17826	638	44	is	be	AUX
iiclr-17826	638	45	appearing	appear	VERB
iiclr-17826	638	46	and	and	CCONJ
iiclr-17826	638	47	practicing	practice	VERB
iiclr-17826	638	48	before	before	ADP
iiclr-17826	638	49	the	the	DET
iiclr-17826	638	50	sec	sec	PROPN
iiclr-17826	638	51	.	.	PROPN
iiclr-17826	638	52	19	19	NUM
iiclr-17826	638	53	'	'	PUNCT
iiclr-17826	638	54	from	from	ADP
iiclr-17826	638	55	this	this	PRON
iiclr-17826	638	56	,	,	PUNCT
iiclr-17826	638	57	it	it	PRON
iiclr-17826	638	58	is	be	AUX
iiclr-17826	638	59	clear	clear	ADJ
iiclr-17826	638	60	that	that	SCONJ
iiclr-17826	638	61	under	under	ADP
iiclr-17826	638	62	the	the	DET
iiclr-17826	638	63	sec	sec	PROPN
iiclr-17826	638	64	's	's	PART
iiclr-17826	638	65	final	final	ADJ
iiclr-17826	638	66	rule	rule	NOUN
iiclr-17826	638	67	,	,	PUNCT
iiclr-17826	638	68	attorneys	attorney	NOUN
iiclr-17826	638	69	need	need	AUX
iiclr-17826	638	70	not	not	PART
iiclr-17826	638	71	serve	serve	VERB
iiclr-17826	638	72	in	in	ADP
iiclr-17826	638	73	the	the	DET
iiclr-17826	638	74	legal	legal	ADJ
iiclr-17826	638	75	department	department	NOUN
iiclr-17826	638	76	of	of	ADP
iiclr-17826	638	77	an	an	DET
iiclr-17826	638	78	issuer	issuer	NOUN
iiclr-17826	638	79	to	to	PART
iiclr-17826	638	80	be	be	AUX
iiclr-17826	638	81	covered	cover	VERB
iiclr-17826	638	82	,	,	PUNCT
iiclr-17826	638	83	but	but	CCONJ
iiclr-17826	638	84	they	they	PRON
iiclr-17826	638	85	must	must	AUX
iiclr-17826	638	86	be	be	AUX
iiclr-17826	638	87	providing	provide	VERB
iiclr-17826	638	88	legal	legal	ADJ
iiclr-17826	638	89	services	service	NOUN
iiclr-17826	638	90	in	in	ADP
iiclr-17826	638	91	the	the	DET
iiclr-17826	638	92	context	context	NOUN
iiclr-17826	638	93	of	of	ADP
iiclr-17826	638	94	an	an	DET
iiclr-17826	638	95	attorney	attorney	NOUN
iiclr-17826	638	96	-	-	PUNCT
iiclr-17826	638	97	client	client	NOUN
iiclr-17826	638	98	relationship	relationship	NOUN
iiclr-17826	638	99	.	.	PUNCT
iiclr-17826	639	1	98	98	NUM
iiclr-17826	639	2	in	in	ADP
iiclr-17826	639	3	other	other	ADJ
iiclr-17826	639	4	words	word	NOUN
iiclr-17826	639	5	,	,	PUNCT
iiclr-17826	639	6	it	it	PRON
iiclr-17826	639	7	would	would	AUX
iiclr-17826	639	8	not	not	PART
iiclr-17826	639	9	include	include	VERB
iiclr-17826	639	10	an	an	DET
iiclr-17826	639	11	attorney	attorney	NOUN
iiclr-17826	639	12	employed	employ	VERB
iiclr-17826	639	13	by	by	ADP
iiclr-17826	639	14	a	a	DET
iiclr-17826	639	15	public	public	ADJ
iiclr-17826	639	16	company	company	NOUN
iiclr-17826	639	17	working	work	VERB
iiclr-17826	639	18	in	in	ADP
iiclr-17826	639	19	a	a	DET
iiclr-17826	639	20	non	non	ADJ
iiclr-17826	639	21	-	-	ADJ
iiclr-17826	639	22	legal	legal	ADJ
iiclr-17826	639	23	capacity	capacity	NOUN
iiclr-17826	639	24	.	.	PUNCT
iiclr-17826	639	25	'	'	PUNCT
iiclr-17826	640	1	99	99	NUM
iiclr-17826	641	1	it	it	PRON
iiclr-17826	641	2	is	be	AUX
iiclr-17826	641	3	also	also	ADV
iiclr-17826	641	4	important	important	ADJ
iiclr-17826	641	5	to	to	PART
iiclr-17826	641	6	note	note	VERB
iiclr-17826	641	7	that	that	SCONJ
iiclr-17826	641	8	an	an	DET
iiclr-17826	641	9	attorney	attorney	NOUN
iiclr-17826	641	10	-	-	PUNCT
iiclr-17826	641	11	client	client	NOUN
iiclr-17826	641	12	relationship	relationship	NOUN
iiclr-17826	641	13	can	can	AUX
iiclr-17826	641	14	exist	exist	VERB
iiclr-17826	641	15	even	even	ADV
iiclr-17826	641	16	in	in	ADP
iiclr-17826	641	17	the	the	DET
iiclr-17826	641	18	absence	absence	NOUN
iiclr-17826	641	19	of	of	ADP
iiclr-17826	641	20	a	a	DET
iiclr-17826	641	21	formal	formal	ADJ
iiclr-17826	641	22	retainer	retainer	NOUN
iiclr-17826	641	23	or	or	CCONJ
iiclr-17826	641	24	other	other	ADJ
iiclr-17826	641	25	agreement.2	agreement.2	NOUN
iiclr-17826	641	26	"	"	PUNCT
iiclr-17826	641	27	'	'	PUNCT
iiclr-17826	641	28	as	as	ADP
iiclr-17826	641	29	for	for	ADP
iiclr-17826	641	30	in	in	ADP
iiclr-17826	641	31	-	-	PUNCT
iiclr-17826	641	32	house	house	NOUN
iiclr-17826	641	33	attorneys	attorney	NOUN
iiclr-17826	641	34	,	,	PUNCT
iiclr-17826	641	35	the	the	DET
iiclr-17826	641	36	rule	rule	NOUN
iiclr-17826	641	37	would	would	AUX
iiclr-17826	641	38	encompass	encompass	VERB
iiclr-17826	641	39	an	an	DET
iiclr-17826	641	40	attorney	attorney	NOUN
iiclr-17826	641	41	working	work	VERB
iiclr-17826	641	42	for	for	ADP
iiclr-17826	641	43	a	a	DET
iiclr-17826	641	44	non	non	ADJ
iiclr-17826	641	45	-	-	ADJ
iiclr-17826	641	46	public	public	ADJ
iiclr-17826	641	47	subsidiary	subsidiary	NOUN
iiclr-17826	641	48	of	of	ADP
iiclr-17826	641	49	a	a	DET
iiclr-17826	641	50	public	public	ADJ
iiclr-17826	641	51	company	company	NOUN
iiclr-17826	641	52	if	if	SCONJ
iiclr-17826	641	53	the	the	DET
iiclr-17826	641	54	attorney	attorney	NOUN
iiclr-17826	641	55	is	be	AUX
iiclr-17826	641	56	assigned	assign	VERB
iiclr-17826	641	57	work	work	NOUN
iiclr-17826	641	58	that	that	PRON
iiclr-17826	641	59	he	he	PRON
iiclr-17826	641	60	or	or	CCONJ
iiclr-17826	641	61	she	she	PRON
iiclr-17826	641	62	has	have	VERB
iiclr-17826	641	63	notice	notice	NOUN
iiclr-17826	641	64	will	will	AUX
iiclr-17826	641	65	be	be	AUX
iiclr-17826	641	66	incorporated	incorporate	VERB
iiclr-17826	641	67	into	into	ADP
iiclr-17826	641	68	documents	document	NOUN
iiclr-17826	641	69	submitted	submit	VERB
iiclr-17826	641	70	to	to	ADP
iiclr-17826	641	71	the	the	DET
iiclr-17826	641	72	sec	sec	PROPN
iiclr-17826	641	73	by	by	ADP
iiclr-17826	641	74	the	the	DET
iiclr-17826	641	75	parent	parent	NOUN
iiclr-17826	641	76	company	company	NOUN
iiclr-17826	641	77	.	.	PUNCT
iiclr-17826	641	78	'	'	PUNCT
iiclr-17826	642	1	°	°	PRON
iiclr-17826	643	1	193	193	NUM
iiclr-17826	643	2	.	.	PUNCT
iiclr-17826	644	1	17	17	NUM
iiclr-17826	644	2	c.f.r	c.f.r	NOUN
iiclr-17826	644	3	.	.	PUNCT
iiclr-17826	645	1	§	§	PROPN
iiclr-17826	645	2	205.2(a)(1	205.2(a)(1	NUM
iiclr-17826	645	3	)	)	PUNCT
iiclr-17826	645	4	(	(	PUNCT
iiclr-17826	645	5	2003	2003	NUM
iiclr-17826	645	6	)	)	PUNCT
iiclr-17826	645	7	.	.	PUNCT
iiclr-17826	646	1	see	see	VERB
iiclr-17826	646	2	also	also	ADV
iiclr-17826	646	3	implementation	implementation	NOUN
iiclr-17826	646	4	of	of	ADP
iiclr-17826	646	5	standards	standard	NOUN
iiclr-17826	646	6	of	of	ADP
iiclr-17826	646	7	professional	professional	ADJ
iiclr-17826	646	8	conduct	conduct	NOUN
iiclr-17826	646	9	for	for	ADP
iiclr-17826	646	10	attorneys	attorney	NOUN
iiclr-17826	646	11	,	,	PUNCT
iiclr-17826	646	12	68	68	NUM
iiclr-17826	646	13	fed	feed	VERB
iiclr-17826	646	14	.	.	PUNCT
iiclr-17826	647	1	reg	reg	PROPN
iiclr-17826	647	2	.	.	PUNCT
iiclr-17826	648	1	at	at	ADP
iiclr-17826	648	2	6,297	6,297	NUM
iiclr-17826	648	3	-	-	SYM
iiclr-17826	648	4	98	98	NUM
iiclr-17826	648	5	.	.	PUNCT
iiclr-17826	648	6	194	194	NUM
iiclr-17826	648	7	.	.	PUNCT
iiclr-17826	648	8	17	17	NUM
iiclr-17826	648	9	c.f.r	c.f.r	NOUN
iiclr-17826	648	10	.	.	PUNCT
iiclr-17826	649	1	§	§	PROPN
iiclr-17826	649	2	205.2(a)(2	205.2(a)(2	NUM
iiclr-17826	649	3	)	)	PUNCT
iiclr-17826	649	4	(	(	PUNCT
iiclr-17826	649	5	2003	2003	NUM
iiclr-17826	649	6	)	)	PUNCT
iiclr-17826	649	7	.	.	PUNCT
iiclr-17826	650	1	see	see	VERB
iiclr-17826	650	2	also	also	ADV
iiclr-17826	650	3	implementation	implementation	NOUN
iiclr-17826	650	4	of	of	ADP
iiclr-17826	650	5	standards	standard	NOUN
iiclr-17826	650	6	of	of	ADP
iiclr-17826	650	7	professional	professional	ADJ
iiclr-17826	650	8	conduct	conduct	NOUN
iiclr-17826	650	9	for	for	ADP
iiclr-17826	650	10	attorneys	attorney	NOUN
iiclr-17826	650	11	,	,	PUNCT
iiclr-17826	650	12	68	68	NUM
iiclr-17826	650	13	fed	feed	VERB
iiclr-17826	650	14	.	.	PUNCT
iiclr-17826	651	1	reg	reg	PROPN
iiclr-17826	651	2	.	.	PUNCT
iiclr-17826	652	1	at	at	ADP
iiclr-17826	652	2	6,297	6,297	NUM
iiclr-17826	652	3	-	-	SYM
iiclr-17826	652	4	98	98	NUM
iiclr-17826	652	5	.	.	PUNCT
iiclr-17826	652	6	195	195	NUM
iiclr-17826	652	7	.	.	NOUN
iiclr-17826	652	8	17	17	NUM
iiclr-17826	652	9	c.f.r	c.f.r	NOUN
iiclr-17826	652	10	.	.	PUNCT
iiclr-17826	653	1	§	§	PROPN
iiclr-17826	653	2	205.2(g	205.2(g	NUM
iiclr-17826	653	3	)	)	PUNCT
iiclr-17826	653	4	(	(	PUNCT
iiclr-17826	653	5	2003	2003	NUM
iiclr-17826	653	6	)	)	PUNCT
iiclr-17826	653	7	.	.	PUNCT
iiclr-17826	654	1	196	196	NUM
iiclr-17826	654	2	.	.	PUNCT
iiclr-17826	655	1	see	see	VERB
iiclr-17826	655	2	implementation	implementation	NOUN
iiclr-17826	655	3	of	of	ADP
iiclr-17826	655	4	standards	standard	NOUN
iiclr-17826	655	5	of	of	ADP
iiclr-17826	655	6	professional	professional	ADJ
iiclr-17826	655	7	conduct	conduct	NOUN
iiclr-17826	655	8	for	for	ADP
iiclr-17826	655	9	attorneys	attorney	NOUN
iiclr-17826	655	10	,	,	PUNCT
iiclr-17826	655	11	68	68	NUM
iiclr-17826	655	12	fed	feed	VERB
iiclr-17826	655	13	.	.	PUNCT
iiclr-17826	656	1	reg	reg	PROPN
iiclr-17826	656	2	.	.	PUNCT
iiclr-17826	657	1	at	at	ADP
iiclr-17826	657	2	6,298	6,298	NUM
iiclr-17826	657	3	.	.	PUNCT
iiclr-17826	658	1	see	see	VERB
iiclr-17826	658	2	also	also	ADV
iiclr-17826	658	3	palmer	palmer	NOUN
iiclr-17826	658	4	,	,	PUNCT
iiclr-17826	658	5	supra	supra	PROPN
iiclr-17826	658	6	note	note	NOUN
iiclr-17826	658	7	93	93	NUM
iiclr-17826	658	8	(	(	PUNCT
iiclr-17826	658	9	recognizing	recognize	VERB
iiclr-17826	658	10	that	that	SCONJ
iiclr-17826	658	11	one	one	NUM
iiclr-17826	658	12	of	of	ADP
iiclr-17826	658	13	the	the	DET
iiclr-17826	658	14	act	act	NOUN
iiclr-17826	658	15	's	's	PART
iiclr-17826	658	16	most	most	ADV
iiclr-17826	658	17	far	far	ADV
iiclr-17826	658	18	reaching	reach	VERB
iiclr-17826	658	19	provisions	provision	NOUN
iiclr-17826	658	20	is	be	AUX
iiclr-17826	658	21	the	the	DET
iiclr-17826	658	22	standards	standard	NOUN
iiclr-17826	658	23	imposed	impose	VERB
iiclr-17826	658	24	on	on	ADP
iiclr-17826	658	25	lawyers	lawyer	NOUN
iiclr-17826	658	26	practicing	practice	VERB
iiclr-17826	658	27	before	before	ADP
iiclr-17826	658	28	the	the	DET
iiclr-17826	658	29	sec	sec	PROPN
iiclr-17826	658	30	,	,	PUNCT
iiclr-17826	658	31	which	which	PRON
iiclr-17826	658	32	will	will	AUX
iiclr-17826	658	33	affect	affect	VERB
iiclr-17826	658	34	lawyers	lawyer	NOUN
iiclr-17826	658	35	worldwide	worldwide	ADV
iiclr-17826	658	36	)	)	PUNCT
iiclr-17826	658	37	.	.	PUNCT
iiclr-17826	659	1	197	197	NUM
iiclr-17826	659	2	.	.	PUNCT
iiclr-17826	659	3	implementation	implementation	NOUN
iiclr-17826	659	4	of	of	ADP
iiclr-17826	659	5	standards	standard	NOUN
iiclr-17826	659	6	of	of	ADP
iiclr-17826	659	7	professional	professional	ADJ
iiclr-17826	659	8	conduct	conduct	NOUN
iiclr-17826	659	9	for	for	ADP
iiclr-17826	659	10	attorneys	attorney	NOUN
iiclr-17826	659	11	,	,	PUNCT
iiclr-17826	659	12	68	68	NUM
iiclr-17826	659	13	fed	feed	VERB
iiclr-17826	659	14	.	.	PUNCT
iiclr-17826	660	1	reg	reg	PROPN
iiclr-17826	660	2	.	.	PUNCT
iiclr-17826	661	1	at	at	ADP
iiclr-17826	661	2	6,298	6,298	NUM
iiclr-17826	661	3	.	.	PUNCT
iiclr-17826	661	4	198	198	NUM
iiclr-17826	661	5	.	.	PUNCT
iiclr-17826	662	1	i	i	PRON
iiclr-17826	662	2	d.	d.	PROPN
iiclr-17826	662	3	199	199	NUM
iiclr-17826	662	4	.	.	PUNCT
iiclr-17826	663	1	i	i	PRON
iiclr-17826	663	2	d.	d.	PROPN
iiclr-17826	663	3	200	200	NUM
iiclr-17826	663	4	.	.	PUNCT
iiclr-17826	664	1	i	i	PRON
iiclr-17826	664	2	d.	d.	PROPN
iiclr-17826	664	3	201	201	NUM
iiclr-17826	664	4	.	.	PUNCT
iiclr-17826	665	1	thompson	thompson	PROPN
iiclr-17826	665	2	&	&	CCONJ
iiclr-17826	665	3	knight	knight	PROPN
iiclr-17826	665	4	llp	llp	PROPN
iiclr-17826	665	5	,	,	PUNCT
iiclr-17826	665	6	client	client	NOUN
iiclr-17826	665	7	alert	alert	NOUN
iiclr-17826	665	8	:	:	PUNCT
iiclr-17826	665	9	sarbanes	sarbane	NOUN
iiclr-17826	665	10	-	-	PUNCT
iiclr-17826	665	11	oxley	oxley	ADJ
iiclr-17826	665	12	act	act	NOUN
iiclr-17826	665	13	of	of	ADP
iiclr-17826	665	14	2002	2002	NUM
iiclr-17826	665	15	sec	sec	PROPN
iiclr-17826	665	16	adopts	adopt	VERB
iiclr-17826	665	17	rules	rule	NOUN
iiclr-17826	665	18	of	of	ADP
iiclr-17826	665	19	professional	professional	ADJ
iiclr-17826	665	20	conduct	conduct	NOUN
iiclr-17826	665	21	for	for	ADP
iiclr-17826	665	22	attorneys	attorney	NOUN
iiclr-17826	665	23	,	,	PUNCT
iiclr-17826	665	24	feb	feb	PROPN
iiclr-17826	665	25	.	.	PROPN
iiclr-17826	665	26	5	5	NUM
iiclr-17826	665	27	,	,	PUNCT
iiclr-17826	665	28	2003	2003	NUM
iiclr-17826	665	29	,	,	PUNCT
iiclr-17826	665	30	available	available	ADJ
iiclr-17826	665	31	at	at	ADP
iiclr-17826	665	32	http://www.tklaw.com/	http://www.tklaw.com/	PROPN
iiclr-17826	665	33	website.nsf/7	website.nsf/7	PROPN
iiclr-17826	665	34	19da00bf30d821086256be400670924/6a7e003d8b5a7e6386256cc9005755c9/	19da00bf30d821086256be400670924/6a7e003d8b5a7e6386256cc9005755c9/	PROPN
iiclr-17826	665	35	$	$	SYM
iiclr-17826	665	36	file	file	VERB
iiclr-17826	665	37	/	/	SYM
iiclr-17826	665	38	sarbanes,%20sec%20adopts%2orules.pdf	sarbanes,%20sec%20adopts%2orules.pdf	NOUN
iiclr-17826	665	39	(	(	PUNCT
iiclr-17826	665	40	last	last	ADJ
iiclr-17826	665	41	visited	visit	VERB
iiclr-17826	665	42	feb	feb	PROPN
iiclr-17826	665	43	.	.	PROPN
iiclr-17826	665	44	11	11	NUM
iiclr-17826	665	45	,	,	PUNCT
iiclr-17826	665	46	2004	2004	NUM
iiclr-17826	665	47	)	)	PUNCT
iiclr-17826	666	1	[	[	X
iiclr-17826	666	2	hereinafter	hereinafter	NOUN
iiclr-17826	666	3	2004	2004	NUM
iiclr-17826	666	4	]	]	X
iiclr-17826	666	5	ind	ind	NOUN
iiclr-17826	666	6	.	.	PUNCT
iiclr-17826	667	1	int'l	int'l	PROPN
iiclr-17826	667	2	&	&	CCONJ
iiclr-17826	667	3	comp	comp	PROPN
iiclr-17826	667	4	.	.	PUNCT
iiclr-17826	668	1	l.	l.	PROPN
iiclr-17826	668	2	rev	rev	PROPN
iiclr-17826	668	3	.	.	PROPN
iiclr-17826	669	1	with	with	ADP
iiclr-17826	669	2	regard	regard	NOUN
iiclr-17826	669	3	to	to	ADP
iiclr-17826	669	4	attorneys	attorney	NOUN
iiclr-17826	669	5	of	of	ADP
iiclr-17826	669	6	foreign	foreign	ADJ
iiclr-17826	669	7	private	private	ADJ
iiclr-17826	669	8	issuers	issuer	NOUN
iiclr-17826	669	9	,	,	PUNCT
iiclr-17826	669	10	the	the	DET
iiclr-17826	669	11	final	final	ADJ
iiclr-17826	669	12	rule	rule	NOUN
iiclr-17826	669	13	excludes	exclude	VERB
iiclr-17826	669	14	foreign	foreign	ADJ
iiclr-17826	669	15	attorneys	attorney	NOUN
iiclr-17826	669	16	not	not	PART
iiclr-17826	669	17	licensed	license	VERB
iiclr-17826	669	18	to	to	PART
iiclr-17826	669	19	practice	practice	VERB
iiclr-17826	669	20	law	law	NOUN
iiclr-17826	669	21	in	in	ADP
iiclr-17826	669	22	the	the	DET
iiclr-17826	669	23	united	united	PROPN
iiclr-17826	669	24	states.2"2	states.2"2	PROPN
iiclr-17826	669	25	"	"	PUNCT
iiclr-17826	669	26	non	non	ADJ
iiclr-17826	669	27	-	-	ADJ
iiclr-17826	669	28	appearing	appearing	ADJ
iiclr-17826	669	29	"	"	PUNCT
iiclr-17826	669	30	foreign	foreign	ADJ
iiclr-17826	669	31	attorneys	attorney	NOUN
iiclr-17826	669	32	are	be	AUX
iiclr-17826	669	33	described	describe	VERB
iiclr-17826	669	34	in	in	ADP
iiclr-17826	669	35	section	section	NOUN
iiclr-17826	669	36	205.2.203	205.2.203	NUM
iiclr-17826	669	37	under	under	ADP
iiclr-17826	669	38	section	section	NOUN
iiclr-17826	669	39	205.2(j	205.2(j	NUM
iiclr-17826	669	40	)	)	PUNCT
iiclr-17826	669	41	,	,	PUNCT
iiclr-17826	669	42	a	a	DET
iiclr-17826	669	43	non	non	ADJ
iiclr-17826	669	44	-	-	ADJ
iiclr-17826	669	45	appearing	appearing	ADJ
iiclr-17826	669	46	foreign	foreign	ADJ
iiclr-17826	669	47	attorney	attorney	NOUN
iiclr-17826	669	48	is	be	AUX
iiclr-17826	669	49	generally	generally	ADV
iiclr-17826	669	50	described	describe	VERB
iiclr-17826	669	51	as	as	ADP
iiclr-17826	669	52	an	an	DET
iiclr-17826	669	53	attorney	attorney	NOUN
iiclr-17826	669	54	:	:	PUNCT
iiclr-17826	669	55	(	(	PUNCT
iiclr-17826	669	56	1	1	X
iiclr-17826	669	57	)	)	PUNCT
iiclr-17826	669	58	who	who	PRON
iiclr-17826	669	59	is	be	AUX
iiclr-17826	669	60	admitted	admit	VERB
iiclr-17826	669	61	to	to	PART
iiclr-17826	669	62	practice	practice	VERB
iiclr-17826	669	63	law	law	NOUN
iiclr-17826	669	64	in	in	ADP
iiclr-17826	669	65	a	a	DET
iiclr-17826	669	66	jurisdiction	jurisdiction	NOUN
iiclr-17826	669	67	outside	outside	ADP
iiclr-17826	669	68	the	the	DET
iiclr-17826	669	69	united	united	PROPN
iiclr-17826	669	70	states	states	PROPN
iiclr-17826	669	71	;	;	PUNCT
iiclr-17826	669	72	and	and	CCONJ
iiclr-17826	669	73	(	(	PUNCT
iiclr-17826	669	74	2	2	X
iiclr-17826	669	75	)	)	PUNCT
iiclr-17826	669	76	who	who	PRON
iiclr-17826	669	77	does	do	AUX
iiclr-17826	669	78	not	not	PART
iiclr-17826	669	79	hold	hold	VERB
iiclr-17826	669	80	himself	himself	PRON
iiclr-17826	669	81	or	or	CCONJ
iiclr-17826	669	82	herself	herself	PRON
iiclr-17826	669	83	out	out	ADP
iiclr-17826	669	84	as	as	ADP
iiclr-17826	669	85	practicing	practice	VERB
iiclr-17826	669	86	and	and	CCONJ
iiclr-17826	669	87	does	do	AUX
iiclr-17826	669	88	not	not	PART
iiclr-17826	669	89	give	give	VERB
iiclr-17826	669	90	legal	legal	ADJ
iiclr-17826	669	91	advice	advice	NOUN
iiclr-17826	669	92	regarding	regard	VERB
iiclr-17826	669	93	u.s	u.s	PROPN
iiclr-17826	669	94	.	.	PROPN
iiclr-17826	669	95	securities	security	NOUN
iiclr-17826	669	96	or	or	CCONJ
iiclr-17826	670	1	other	other	ADJ
iiclr-17826	670	2	laws.204	laws.204	ADV
iiclr-17826	670	3	therefore	therefore	ADV
iiclr-17826	670	4	,	,	PUNCT
iiclr-17826	670	5	generally	generally	ADV
iiclr-17826	670	6	,	,	PUNCT
iiclr-17826	670	7	only	only	ADV
iiclr-17826	670	8	foreign	foreign	ADJ
iiclr-17826	670	9	attorneys	attorney	NOUN
iiclr-17826	670	10	who	who	PRON
iiclr-17826	670	11	provide	provide	VERB
iiclr-17826	670	12	advice	advice	NOUN
iiclr-17826	670	13	regarding	regard	VERB
iiclr-17826	670	14	u.s	u.s	PROPN
iiclr-17826	670	15	.	.	PROPN
iiclr-17826	670	16	securities	security	NOUN
iiclr-17826	670	17	law	law	NOUN
iiclr-17826	670	18	will	will	AUX
iiclr-17826	670	19	be	be	AUX
iiclr-17826	670	20	subject	subject	ADJ
iiclr-17826	670	21	to	to	ADP
iiclr-17826	670	22	the	the	DET
iiclr-17826	670	23	sec	sec	PROPN
iiclr-17826	670	24	's	's	PART
iiclr-17826	670	25	final	final	ADJ
iiclr-17826	670	26	rule.2	rule.2	PROPN
iiclr-17826	670	27	°	°	NOUN
iiclr-17826	670	28	5	5	NUM
iiclr-17826	670	29	furthermore	furthermore	ADV
iiclr-17826	670	30	,	,	PUNCT
iiclr-17826	670	31	in	in	ADP
iiclr-17826	670	32	response	response	NOUN
iiclr-17826	670	33	to	to	PART
iiclr-17826	670	34	feedback	feedback	VERB
iiclr-17826	670	35	the	the	DET
iiclr-17826	670	36	sec	sec	PROPN
iiclr-17826	670	37	received	receive	VERB
iiclr-17826	670	38	regarding	regard	VERB
iiclr-17826	670	39	the	the	DET
iiclr-17826	670	40	proposed	propose	VERB
iiclr-17826	670	41	rule	rule	NOUN
iiclr-17826	670	42	205.2(j	205.2(j	NUM
iiclr-17826	670	43	)	)	PUNCT
iiclr-17826	670	44	,	,	PUNCT
iiclr-17826	670	45	the	the	DET
iiclr-17826	670	46	sec	sec	PROPN
iiclr-17826	670	47	modified	modify	VERB
iiclr-17826	670	48	the	the	DET
iiclr-17826	670	49	regulation	regulation	NOUN
iiclr-17826	670	50	to	to	PART
iiclr-17826	670	51	include	include	VERB
iiclr-17826	670	52	some	some	DET
iiclr-17826	670	53	situations	situation	NOUN
iiclr-17826	670	54	in	in	ADP
iiclr-17826	670	55	which	which	PRON
iiclr-17826	670	56	the	the	DET
iiclr-17826	670	57	foreign	foreign	ADJ
iiclr-17826	670	58	attorney	attorney	NOUN
iiclr-17826	670	59	would	would	AUX
iiclr-17826	670	60	be	be	AUX
iiclr-17826	670	61	considered	consider	VERB
iiclr-17826	670	62	to	to	PART
iiclr-17826	670	63	be	be	AUX
iiclr-17826	670	64	nonappearing	nonappeare	VERB
iiclr-17826	670	65	even	even	ADV
iiclr-17826	670	66	though	though	SCONJ
iiclr-17826	670	67	the	the	DET
iiclr-17826	670	68	attorney	attorney	NOUN
iiclr-17826	670	69	's	's	PART
iiclr-17826	670	70	conduct	conduct	NOUN
iiclr-17826	670	71	would	would	AUX
iiclr-17826	670	72	not	not	PART
iiclr-17826	670	73	fall	fall	VERB
iiclr-17826	670	74	under	under	ADP
iiclr-17826	670	75	the	the	DET
iiclr-17826	670	76	definition	definition	NOUN
iiclr-17826	670	77	above.2	above.2	PROPN
iiclr-17826	670	78	°	°	PROPN
iiclr-17826	670	79	"	"	PUNCT
iiclr-17826	670	80	those	those	DET
iiclr-17826	670	81	situations	situation	NOUN
iiclr-17826	670	82	include	include	VERB
iiclr-17826	670	83	ones	one	NOUN
iiclr-17826	670	84	in	in	ADP
iiclr-17826	670	85	which	which	PRON
iiclr-17826	670	86	the	the	DET
iiclr-17826	670	87	attorney	attorney	NOUN
iiclr-17826	670	88	conducts	conduct	VERB
iiclr-17826	670	89	activities	activity	NOUN
iiclr-17826	670	90	that	that	PRON
iiclr-17826	670	91	would	would	AUX
iiclr-17826	670	92	constitute	constitute	VERB
iiclr-17826	670	93	appearing	appear	VERB
iiclr-17826	670	94	and	and	CCONJ
iiclr-17826	670	95	practicing	practice	VERB
iiclr-17826	670	96	before	before	ADP
iiclr-17826	670	97	the	the	DET
iiclr-17826	670	98	sec	sec	PROPN
iiclr-17826	670	99	only	only	ADV
iiclr-17826	670	100	(	(	PUNCT
iiclr-17826	670	101	i	i	NOUN
iiclr-17826	670	102	)	)	PUNCT
iiclr-17826	670	103	incidentally	incidentally	ADV
iiclr-17826	670	104	to	to	ADP
iiclr-17826	670	105	the	the	DET
iiclr-17826	670	106	practice	practice	NOUN
iiclr-17826	670	107	of	of	ADP
iiclr-17826	670	108	law	law	NOUN
iiclr-17826	670	109	in	in	ADP
iiclr-17826	670	110	a	a	DET
iiclr-17826	670	111	foreign	foreign	ADJ
iiclr-17826	670	112	jurisdiction	jurisdiction	NOUN
iiclr-17826	670	113	,	,	PUNCT
iiclr-17826	670	114	or	or	CCONJ
iiclr-17826	670	115	(	(	PUNCT
iiclr-17826	670	116	ii	ii	NOUN
iiclr-17826	670	117	)	)	PUNCT
iiclr-17826	670	118	in	in	ADP
iiclr-17826	670	119	consultation	consultation	NOUN
iiclr-17826	670	120	with	with	ADP
iiclr-17826	670	121	u.s	u.s	PROPN
iiclr-17826	670	122	.	.	PROPN
iiclr-17826	670	123	counsel.2	counsel.2	PROPN
iiclr-17826	670	124	°	°	PROPN
iiclr-17826	670	125	7	7	NUM
iiclr-17826	670	126	in	in	ADP
iiclr-17826	670	127	other	other	ADJ
iiclr-17826	670	128	words	word	NOUN
iiclr-17826	670	129	,	,	PUNCT
iiclr-17826	670	130	any	any	DET
iiclr-17826	670	131	foreign	foreign	ADJ
iiclr-17826	670	132	attorney	attorney	NOUN
iiclr-17826	670	133	that	that	PRON
iiclr-17826	670	134	provides	provide	VERB
iiclr-17826	670	135	legal	legal	ADJ
iiclr-17826	670	136	advice	advice	NOUN
iiclr-17826	670	137	other	other	ADJ
iiclr-17826	670	138	than	than	ADP
iiclr-17826	670	139	incidentally	incidentally	ADV
iiclr-17826	670	140	regarding	regard	VERB
iiclr-17826	670	141	u.s	u.s	PROPN
iiclr-17826	670	142	.	.	PROPN
iiclr-17826	670	143	securities	security	NOUN
iiclr-17826	670	144	or	or	CCONJ
iiclr-17826	670	145	other	other	ADJ
iiclr-17826	670	146	law	law	NOUN
iiclr-17826	670	147	without	without	ADP
iiclr-17826	670	148	working	work	VERB
iiclr-17826	670	149	in	in	ADP
iiclr-17826	670	150	conjunction	conjunction	NOUN
iiclr-17826	670	151	with	with	ADP
iiclr-17826	670	152	u.s	u.s	PROPN
iiclr-17826	670	153	.	.	PROPN
iiclr-17826	670	154	counsel	counsel	NOUN
iiclr-17826	670	155	will	will	AUX
iiclr-17826	670	156	be	be	AUX
iiclr-17826	670	157	accountable	accountable	ADJ
iiclr-17826	670	158	to	to	ADP
iiclr-17826	670	159	the	the	DET
iiclr-17826	670	160	sec	sec	PROPN
iiclr-17826	670	161	under	under	ADP
iiclr-17826	670	162	the	the	DET
iiclr-17826	670	163	standards	standard	NOUN
iiclr-17826	670	164	of	of	ADP
iiclr-17826	670	165	professional	professional	ADJ
iiclr-17826	670	166	conduct.2	conduct.2	PROPN
iiclr-17826	670	167	°	°	PROPN
iiclr-17826	670	168	8	8	NUM
iiclr-17826	670	169	for	for	ADP
iiclr-17826	670	170	example	example	NOUN
iiclr-17826	670	171	,	,	PUNCT
iiclr-17826	670	172	an	an	DET
iiclr-17826	670	173	attorney	attorney	NOUN
iiclr-17826	670	174	licensed	license	VERB
iiclr-17826	670	175	in	in	ADP
iiclr-17826	670	176	canada	canada	PROPN
iiclr-17826	670	177	who	who	PRON
iiclr-17826	670	178	independently	independently	ADV
iiclr-17826	670	179	advises	advise	VERB
iiclr-17826	670	180	an	an	DET
iiclr-17826	670	181	issuer	issuer	NOUN
iiclr-17826	670	182	regarding	regard	VERB
iiclr-17826	670	183	the	the	DET
iiclr-17826	670	184	application	application	NOUN
iiclr-17826	670	185	of	of	ADP
iiclr-17826	670	186	sec	sec	PROPN
iiclr-17826	670	187	regulations	regulation	NOUN
iiclr-17826	670	188	regarding	regard	VERB
iiclr-17826	670	189	periodic	periodic	ADJ
iiclr-17826	670	190	filings	filing	NOUN
iiclr-17826	670	191	without	without	ADP
iiclr-17826	670	192	consulting	consult	VERB
iiclr-17826	670	193	u.s	u.s	PROPN
iiclr-17826	670	194	.	.	PROPN
iiclr-17826	670	195	counsel	counsel	NOUN
iiclr-17826	670	196	will	will	AUX
iiclr-17826	670	197	be	be	AUX
iiclr-17826	670	198	subject	subject	ADJ
iiclr-17826	670	199	to	to	ADP
iiclr-17826	670	200	the	the	DET
iiclr-17826	670	201	rule.2	rule.2	NOUN
iiclr-17826	670	202	"	"	PUNCT
iiclr-17826	670	203	while	while	SCONJ
iiclr-17826	670	204	this	this	DET
iiclr-17826	670	205	final	final	ADJ
iiclr-17826	670	206	definition	definition	NOUN
iiclr-17826	670	207	does	do	AUX
iiclr-17826	670	208	exclude	exclude	VERB
iiclr-17826	670	209	some	some	DET
iiclr-17826	670	210	foreign	foreign	ADJ
iiclr-17826	670	211	attorneys	attorney	NOUN
iiclr-17826	670	212	,	,	PUNCT
iiclr-17826	670	213	many	many	ADJ
iiclr-17826	670	214	others	other	NOUN
iiclr-17826	670	215	will	will	AUX
iiclr-17826	670	216	fall	fall	VERB
iiclr-17826	670	217	squarely	squarely	ADV
iiclr-17826	670	218	within	within	ADP
iiclr-17826	670	219	its	its	PRON
iiclr-17826	670	220	scope.210	scope.210	NOUN
iiclr-17826	670	221	it	it	PRON
iiclr-17826	670	222	is	be	AUX
iiclr-17826	670	223	important	important	ADJ
iiclr-17826	670	224	to	to	PART
iiclr-17826	670	225	note	note	VERB
iiclr-17826	670	226	that	that	SCONJ
iiclr-17826	670	227	the	the	DET
iiclr-17826	670	228	proposed	propose	VERB
iiclr-17826	670	229	sec	sec	PROPN
iiclr-17826	670	230	rule	rule	NOUN
iiclr-17826	670	231	205	205	NUM
iiclr-17826	670	232	made	make	VERB
iiclr-17826	670	233	no	no	DET
iiclr-17826	670	234	distinction	distinction	NOUN
iiclr-17826	670	235	between	between	ADP
iiclr-17826	670	236	the	the	DET
iiclr-17826	670	237	obligations	obligation	NOUN
iiclr-17826	670	238	of	of	ADP
iiclr-17826	670	239	u.s	u.s	PROPN
iiclr-17826	670	240	.	.	PROPN
iiclr-17826	670	241	and	and	CCONJ
iiclr-17826	670	242	foreign	foreign	ADJ
iiclr-17826	670	243	attorneys	attorney	NOUN
iiclr-17826	670	244	.	.	PUNCT
iiclr-17826	671	1	2	2	NUM
iiclr-17826	671	2	"	"	PUNCT
iiclr-17826	671	3	that	that	DET
iiclr-17826	671	4	release	release	NOUN
iiclr-17826	671	5	,	,	PUNCT
iiclr-17826	671	6	however	however	ADV
iiclr-17826	671	7	,	,	PUNCT
iiclr-17826	671	8	requested	request	VERB
iiclr-17826	671	9	comments	comment	NOUN
iiclr-17826	671	10	from	from	ADP
iiclr-17826	671	11	attorneys	attorney	NOUN
iiclr-17826	671	12	licensed	license	VERB
iiclr-17826	671	13	in	in	ADP
iiclr-17826	671	14	foreign	foreign	PROPN
iiclr-17826	671	15	thompson	thompson	PROPN
iiclr-17826	671	16	&	&	CCONJ
iiclr-17826	671	17	night	night	PROPN
iiclr-17826	671	18	]	]	X
iiclr-17826	671	19	.	.	PUNCT
iiclr-17826	672	1	202	202	NUM
iiclr-17826	672	2	.	.	PUNCT
iiclr-17826	673	1	tafara	tafara	PROPN
iiclr-17826	673	2	speech	speech	NOUN
iiclr-17826	673	3	,	,	PUNCT
iiclr-17826	673	4	supra	supra	PROPN
iiclr-17826	673	5	note	note	PROPN
iiclr-17826	673	6	10	10	NUM
iiclr-17826	673	7	;	;	PUNCT
iiclr-17826	673	8	implementation	implementation	NOUN
iiclr-17826	673	9	of	of	ADP
iiclr-17826	673	10	standards	standard	NOUN
iiclr-17826	673	11	of	of	ADP
iiclr-17826	673	12	professional	professional	ADJ
iiclr-17826	673	13	conduct	conduct	NOUN
iiclr-17826	673	14	for	for	ADP
iiclr-17826	673	15	attorneys	attorney	NOUN
iiclr-17826	673	16	,	,	PUNCT
iiclr-17826	673	17	68	68	NUM
iiclr-17826	673	18	fed	feed	VERB
iiclr-17826	673	19	.	.	PUNCT
iiclr-17826	674	1	reg	reg	PROPN
iiclr-17826	674	2	.	.	PUNCT
iiclr-17826	675	1	at	at	ADP
iiclr-17826	675	2	6,298	6,298	NUM
iiclr-17826	675	3	.	.	PUNCT
iiclr-17826	675	4	203	203	NUM
iiclr-17826	675	5	.	.	PUNCT
iiclr-17826	676	1	see	see	VERB
iiclr-17826	676	2	17	17	NUM
iiclr-17826	676	3	c.f.r	c.f.r	NOUN
iiclr-17826	676	4	.	.	PUNCT
iiclr-17826	677	1	§	§	PROPN
iiclr-17826	677	2	205.20	205.20	NUM
iiclr-17826	677	3	)	)	PUNCT
iiclr-17826	677	4	.	.	PUNCT
iiclr-17826	678	1	204	204	NUM
iiclr-17826	678	2	.	.	PUNCT
iiclr-17826	679	1	i	i	PRON
iiclr-17826	679	2	d.	d.	PROPN
iiclr-17826	679	3	205	205	NUM
iiclr-17826	679	4	.	.	PUNCT
iiclr-17826	679	5	tafara	tafara	PROPN
iiclr-17826	679	6	speech	speech	NOUN
iiclr-17826	679	7	,	,	PUNCT
iiclr-17826	679	8	supra	supra	PROPN
iiclr-17826	679	9	note	note	PROPN
iiclr-17826	679	10	10	10	NUM
iiclr-17826	679	11	;	;	PUNCT
iiclr-17826	679	12	implementation	implementation	NOUN
iiclr-17826	679	13	of	of	ADP
iiclr-17826	679	14	standards	standard	NOUN
iiclr-17826	679	15	of	of	ADP
iiclr-17826	679	16	professional	professional	ADJ
iiclr-17826	679	17	conduct	conduct	NOUN
iiclr-17826	679	18	for	for	ADP
iiclr-17826	679	19	attorneys	attorney	NOUN
iiclr-17826	679	20	,	,	PUNCT
iiclr-17826	679	21	68	68	NUM
iiclr-17826	679	22	fed	feed	VERB
iiclr-17826	679	23	.	.	PUNCT
iiclr-17826	680	1	reg	reg	PROPN
iiclr-17826	680	2	.	.	PUNCT
iiclr-17826	681	1	at	at	ADP
iiclr-17826	681	2	6,298	6,298	NUM
iiclr-17826	681	3	.	.	PUNCT
iiclr-17826	682	1	206	206	NUM
iiclr-17826	682	2	.	.	PUNCT
iiclr-17826	683	1	see	see	VERB
iiclr-17826	683	2	implementation	implementation	NOUN
iiclr-17826	683	3	of	of	ADP
iiclr-17826	683	4	standards	standard	NOUN
iiclr-17826	683	5	of	of	ADP
iiclr-17826	683	6	professional	professional	ADJ
iiclr-17826	683	7	conduct	conduct	NOUN
iiclr-17826	683	8	for	for	ADP
iiclr-17826	683	9	attorneys	attorney	NOUN
iiclr-17826	683	10	,	,	PUNCT
iiclr-17826	683	11	68	68	NUM
iiclr-17826	683	12	fed	feed	VERB
iiclr-17826	683	13	.	.	PUNCT
iiclr-17826	684	1	reg	reg	PROPN
iiclr-17826	684	2	.	.	PUNCT
iiclr-17826	685	1	at	at	ADP
iiclr-17826	685	2	6,303	6,303	NUM
iiclr-17826	685	3	(	(	PUNCT
iiclr-17826	685	4	noting	note	VERB
iiclr-17826	685	5	that	that	SCONJ
iiclr-17826	685	6	the	the	DET
iiclr-17826	685	7	definition	definition	NOUN
iiclr-17826	685	8	of	of	ADP
iiclr-17826	685	9	"	"	PUNCT
iiclr-17826	685	10	non	non	ADJ
iiclr-17826	685	11	-	-	ADJ
iiclr-17826	685	12	appearing	appearing	ADJ
iiclr-17826	685	13	foreign	foreign	ADJ
iiclr-17826	685	14	attorney	attorney	NOUN
iiclr-17826	685	15	"	"	PUNCT
iiclr-17826	685	16	was	be	AUX
iiclr-17826	685	17	expanded	expand	VERB
iiclr-17826	685	18	due	due	ADP
iiclr-17826	685	19	to	to	ADP
iiclr-17826	685	20	world	world	NOUN
iiclr-17826	685	21	-	-	PUNCT
iiclr-17826	685	22	wide	wide	ADJ
iiclr-17826	685	23	reaction	reaction	NOUN
iiclr-17826	685	24	to	to	ADP
iiclr-17826	685	25	its	its	PRON
iiclr-17826	685	26	initial	initial	ADJ
iiclr-17826	685	27	rule	rule	NOUN
iiclr-17826	685	28	proposal	proposal	NOUN
iiclr-17826	685	29	)	)	PUNCT
iiclr-17826	685	30	.	.	PUNCT
iiclr-17826	686	1	207	207	NUM
iiclr-17826	686	2	.	.	X
iiclr-17826	686	3	17	17	NUM
iiclr-17826	686	4	c.f.r	c.f.r	NOUN
iiclr-17826	686	5	.	.	PUNCT
iiclr-17826	687	1	§	§	PROPN
iiclr-17826	687	2	205.20)(3	205.20)(3	NUM
iiclr-17826	687	3	)	)	PUNCT
iiclr-17826	687	4	(	(	PUNCT
iiclr-17826	687	5	2003	2003	NUM
iiclr-17826	687	6	)	)	PUNCT
iiclr-17826	687	7	.	.	PUNCT
iiclr-17826	688	1	208	208	NUM
iiclr-17826	688	2	.	.	PUNCT
iiclr-17826	688	3	see	see	VERB
iiclr-17826	688	4	implementation	implementation	NOUN
iiclr-17826	688	5	of	of	ADP
iiclr-17826	688	6	standards	standard	NOUN
iiclr-17826	688	7	of	of	ADP
iiclr-17826	688	8	professional	professional	ADJ
iiclr-17826	688	9	conduct	conduct	NOUN
iiclr-17826	688	10	for	for	ADP
iiclr-17826	688	11	attorneys	attorney	NOUN
iiclr-17826	688	12	,	,	PUNCT
iiclr-17826	688	13	68	68	NUM
iiclr-17826	688	14	fed	feed	VERB
iiclr-17826	688	15	.	.	PUNCT
iiclr-17826	689	1	reg	reg	PROPN
iiclr-17826	689	2	.	.	PUNCT
iiclr-17826	690	1	at	at	ADP
iiclr-17826	690	2	6,303	6,303	NUM
iiclr-17826	690	3	.	.	PUNCT
iiclr-17826	691	1	see	see	VERB
iiclr-17826	691	2	also	also	ADV
iiclr-17826	691	3	thompson	thompson	PROPN
iiclr-17826	691	4	&	&	CCONJ
iiclr-17826	691	5	night	night	PROPN
iiclr-17826	691	6	,	,	PUNCT
iiclr-17826	691	7	supra	supra	PROPN
iiclr-17826	691	8	note	note	PROPN
iiclr-17826	691	9	201	201	NUM
iiclr-17826	691	10	,	,	PUNCT
iiclr-17826	691	11	at	at	ADP
iiclr-17826	691	12	2	2	NUM
iiclr-17826	691	13	.	.	PUNCT
iiclr-17826	691	14	209	209	NUM
iiclr-17826	691	15	.	.	PUNCT
iiclr-17826	692	1	see	see	VERB
iiclr-17826	692	2	implementation	implementation	NOUN
iiclr-17826	692	3	of	of	ADP
iiclr-17826	692	4	standards	standard	NOUN
iiclr-17826	692	5	of	of	ADP
iiclr-17826	692	6	professional	professional	ADJ
iiclr-17826	692	7	conduct	conduct	NOUN
iiclr-17826	692	8	for	for	ADP
iiclr-17826	692	9	attorneys	attorney	NOUN
iiclr-17826	692	10	,	,	PUNCT
iiclr-17826	692	11	68	68	NUM
iiclr-17826	692	12	fed	feed	VERB
iiclr-17826	692	13	.	.	PUNCT
iiclr-17826	693	1	reg	reg	PROPN
iiclr-17826	693	2	.	.	PUNCT
iiclr-17826	694	1	at	at	ADP
iiclr-17826	694	2	6,303	6,303	NUM
iiclr-17826	694	3	.	.	PUNCT
iiclr-17826	694	4	210	210	NUM
iiclr-17826	694	5	.	.	PUNCT
iiclr-17826	695	1	i	i	PRON
iiclr-17826	695	2	d.	d.	PROPN
iiclr-17826	695	3	211	211	NUM
iiclr-17826	695	4	.	.	PUNCT
iiclr-17826	696	1	i	i	PRON
iiclr-17826	696	2	d.	d.	PROPN
iiclr-17826	696	3	see	see	VERB
iiclr-17826	696	4	also	also	ADV
iiclr-17826	696	5	implementation	implementation	NOUN
iiclr-17826	696	6	of	of	ADP
iiclr-17826	696	7	standards	standard	NOUN
iiclr-17826	696	8	of	of	ADP
iiclr-17826	696	9	professional	professional	ADJ
iiclr-17826	696	10	conduct	conduct	NOUN
iiclr-17826	696	11	for	for	ADP
iiclr-17826	696	12	attorneys	attorney	NOUN
iiclr-17826	696	13	,	,	PUNCT
iiclr-17826	696	14	67	67	NUM
iiclr-17826	696	15	fed	feed	VERB
iiclr-17826	696	16	.	.	PUNCT
iiclr-17826	697	1	reg.71,670	reg.71,670	X
iiclr-17826	697	2	(	(	PUNCT
iiclr-17826	697	3	proposed	propose	VERB
iiclr-17826	697	4	dec	dec	PROPN
iiclr-17826	697	5	.	.	PROPN
iiclr-17826	697	6	2	2	NUM
iiclr-17826	697	7	,	,	PUNCT
iiclr-17826	697	8	2002	2002	NUM
iiclr-17826	697	9	)	)	PUNCT
iiclr-17826	697	10	(	(	PUNCT
iiclr-17826	697	11	final	final	ADJ
iiclr-17826	697	12	rule	rule	NOUN
iiclr-17826	697	13	is	be	AUX
iiclr-17826	697	14	codified	codify	VERB
iiclr-17826	697	15	at	at	ADP
iiclr-17826	697	16	17	17	NUM
iiclr-17826	697	17	c.f.r	c.f.r	NOUN
iiclr-17826	697	18	.	.	PUNCT
iiclr-17826	698	1	pt	pt	PROPN
iiclr-17826	698	2	.	.	PROPN
iiclr-17826	698	3	205	205	NUM
iiclr-17826	698	4	)	)	PUNCT
iiclr-17826	698	5	.	.	PUNCT
iiclr-17826	699	1	[	[	X
iiclr-17826	699	2	vol	vol	NOUN
iiclr-17826	699	3	.	.	PUNCT
iiclr-17826	700	1	14:3	14:3	NUM
iiclr-17826	700	2	challenges	challenge	NOUN
iiclr-17826	700	3	for	for	ADP
iiclr-17826	700	4	foreign	foreign	ADJ
iiclr-17826	700	5	attorneys	attorney	NOUN
iiclr-17826	700	6	jurisdictions	jurisdiction	NOUN
iiclr-17826	700	7	or	or	CCONJ
iiclr-17826	700	8	otherwise	otherwise	ADV
iiclr-17826	700	9	subject	subject	ADJ
iiclr-17826	700	10	to	to	ADP
iiclr-17826	700	11	foreign	foreign	ADJ
iiclr-17826	700	12	law	law	NOUN
iiclr-17826	700	13	,	,	PUNCT
iiclr-17826	700	14	rules	rule	NOUN
iiclr-17826	700	15	and	and	CCONJ
iiclr-17826	700	16	ethical	ethical	ADJ
iiclr-17826	700	17	standards	standard	NOUN
iiclr-17826	700	18	regarding	regard	VERB
iiclr-17826	700	19	the	the	DET
iiclr-17826	700	20	scope	scope	NOUN
iiclr-17826	700	21	of	of	ADP
iiclr-17826	700	22	the	the	DET
iiclr-17826	700	23	rule.212	rule.212	PROPN
iiclr-17826	700	24	the	the	DET
iiclr-17826	700	25	sec	sec	PROPN
iiclr-17826	700	26	made	make	VERB
iiclr-17826	700	27	this	this	DET
iiclr-17826	700	28	request	request	NOUN
iiclr-17826	700	29	realizing	realize	VERB
iiclr-17826	700	30	that	that	SCONJ
iiclr-17826	700	31	the	the	DET
iiclr-17826	700	32	proposed	propose	VERB
iiclr-17826	700	33	rule	rule	NOUN
iiclr-17826	700	34	could	could	AUX
iiclr-17826	700	35	pose	pose	VERB
iiclr-17826	700	36	difficult	difficult	ADJ
iiclr-17826	700	37	issues	issue	NOUN
iiclr-17826	700	38	for	for	ADP
iiclr-17826	700	39	foreign	foreign	ADJ
iiclr-17826	700	40	attorneys	attorney	NOUN
iiclr-17826	700	41	and	and	CCONJ
iiclr-17826	700	42	international	international	ADJ
iiclr-17826	700	43	law	law	NOUN
iiclr-17826	700	44	firms	firm	NOUN
iiclr-17826	700	45	subject	subject	ADJ
iiclr-17826	700	46	to	to	ADP
iiclr-17826	700	47	conflicting	conflicting	ADJ
iiclr-17826	700	48	standards	standard	NOUN
iiclr-17826	700	49	and	and	CCONJ
iiclr-17826	700	50	regulations	regulation	NOUN
iiclr-17826	700	51	.	.	PUNCT
iiclr-17826	701	1	213	213	NUM
iiclr-17826	701	2	the	the	DET
iiclr-17826	701	3	sec	sec	PROPN
iiclr-17826	701	4	also	also	ADV
iiclr-17826	701	5	recognized	recognize	VERB
iiclr-17826	701	6	that	that	SCONJ
iiclr-17826	701	7	many	many	ADJ
iiclr-17826	701	8	non	non	ADJ
iiclr-17826	701	9	-	-	ADJ
iiclr-17826	701	10	u.s	u.s	PROPN
iiclr-17826	701	11	.	.	PROPN
iiclr-17826	701	12	attorneys	attorney	NOUN
iiclr-17826	701	13	play	play	VERB
iiclr-17826	701	14	a	a	DET
iiclr-17826	701	15	significant	significant	ADJ
iiclr-17826	701	16	role	role	NOUN
iiclr-17826	701	17	in	in	ADP
iiclr-17826	701	18	ensuring	ensure	VERB
iiclr-17826	701	19	the	the	DET
iiclr-17826	701	20	compliance	compliance	NOUN
iiclr-17826	701	21	of	of	ADP
iiclr-17826	701	22	both	both	CCONJ
iiclr-17826	701	23	foreign	foreign	ADJ
iiclr-17826	701	24	and	and	CCONJ
iiclr-17826	701	25	domestic	domestic	ADJ
iiclr-17826	701	26	issuers	issuer	NOUN
iiclr-17826	701	27	regarding	regard	VERB
iiclr-17826	701	28	sec	sec	PROPN
iiclr-17826	701	29	regulations.1	regulations.1	PROPN
iiclr-17826	701	30	4	4	NUM
iiclr-17826	701	31	in	in	ADP
iiclr-17826	701	32	december	december	PROPN
iiclr-17826	701	33	of	of	ADP
iiclr-17826	701	34	2002	2002	NUM
iiclr-17826	701	35	,	,	PUNCT
iiclr-17826	701	36	the	the	DET
iiclr-17826	701	37	sec	sec	PROPN
iiclr-17826	701	38	conducted	conduct	VERB
iiclr-17826	701	39	a	a	DET
iiclr-17826	701	40	roundtable	roundtable	NOUN
iiclr-17826	701	41	on	on	ADP
iiclr-17826	701	42	the	the	DET
iiclr-17826	701	43	international	international	ADJ
iiclr-17826	701	44	impact	impact	NOUN
iiclr-17826	701	45	of	of	ADP
iiclr-17826	701	46	the	the	DET
iiclr-17826	701	47	proposed	propose	VERB
iiclr-17826	701	48	rule	rule	NOUN
iiclr-17826	701	49	205.215	205.215	NUM
iiclr-17826	701	50	the	the	DET
iiclr-17826	701	51	roundtable	roundtable	ADJ
iiclr-17826	701	52	participants	participant	NOUN
iiclr-17826	701	53	included	include	VERB
iiclr-17826	701	54	,	,	PUNCT
iiclr-17826	701	55	among	among	ADP
iiclr-17826	701	56	others	other	NOUN
iiclr-17826	701	57	,	,	PUNCT
iiclr-17826	701	58	international	international	ADJ
iiclr-17826	701	59	regulators	regulator	NOUN
iiclr-17826	701	60	,	,	PUNCT
iiclr-17826	701	61	professional	professional	ADJ
iiclr-17826	701	62	associations	association	NOUN
iiclr-17826	701	63	,	,	PUNCT
iiclr-17826	701	64	and	and	CCONJ
iiclr-17826	701	65	foreign	foreign	ADJ
iiclr-17826	701	66	law	law	NOUN
iiclr-17826	701	67	firms.21	firms.21	VERB
iiclr-17826	701	68	not	not	PART
iiclr-17826	701	69	surprisingly	surprisingly	ADV
iiclr-17826	701	70	,	,	PUNCT
iiclr-17826	701	71	participants	participant	NOUN
iiclr-17826	701	72	objected	object	VERB
iiclr-17826	701	73	to	to	ADP
iiclr-17826	701	74	many	many	ADJ
iiclr-17826	701	75	aspects	aspect	NOUN
iiclr-17826	701	76	of	of	ADP
iiclr-17826	701	77	the	the	DET
iiclr-17826	701	78	proposed	propose	VERB
iiclr-17826	701	79	rule.217	rule.217	NOUN
iiclr-17826	701	80	with	with	ADP
iiclr-17826	701	81	regard	regard	NOUN
iiclr-17826	701	82	to	to	ADP
iiclr-17826	701	83	the	the	DET
iiclr-17826	701	84	definition	definition	NOUN
iiclr-17826	701	85	of	of	ADP
iiclr-17826	701	86	"	"	PUNCT
iiclr-17826	701	87	appearing	appear	VERB
iiclr-17826	701	88	and	and	CCONJ
iiclr-17826	701	89	practicing	practice	VERB
iiclr-17826	701	90	before	before	ADP
iiclr-17826	701	91	the	the	DET
iiclr-17826	701	92	commission	commission	NOUN
iiclr-17826	701	93	,	,	PUNCT
iiclr-17826	701	94	"	"	PUNCT
iiclr-17826	701	95	some	some	PRON
iiclr-17826	701	96	expressed	express	VERB
iiclr-17826	701	97	concern	concern	NOUN
iiclr-17826	701	98	that	that	SCONJ
iiclr-17826	701	99	a	a	DET
iiclr-17826	701	100	foreign	foreign	ADJ
iiclr-17826	701	101	attorney	attorney	NOUN
iiclr-17826	701	102	who	who	PRON
iiclr-17826	701	103	prepares	prepare	VERB
iiclr-17826	701	104	a	a	DET
iiclr-17826	701	105	contract	contract	NOUN
iiclr-17826	701	106	that	that	PRON
iiclr-17826	701	107	is	be	AUX
iiclr-17826	701	108	filed	file	VERB
iiclr-17826	701	109	as	as	ADP
iiclr-17826	701	110	an	an	DET
iiclr-17826	701	111	exhibit	exhibit	NOUN
iiclr-17826	701	112	to	to	ADP
iiclr-17826	701	113	an	an	DET
iiclr-17826	701	114	sec	sec	PROPN
iiclr-17826	701	115	filing	filing	NOUN
iiclr-17826	701	116	might	might	AUX
iiclr-17826	701	117	be	be	AUX
iiclr-17826	701	118	covered	cover	VERB
iiclr-17826	701	119	under	under	ADP
iiclr-17826	701	120	the	the	DET
iiclr-17826	701	121	act.218	act.218	NOUN
iiclr-17826	701	122	also	also	ADV
iiclr-17826	701	123	,	,	PUNCT
iiclr-17826	701	124	some	some	PRON
iiclr-17826	701	125	felt	feel	VERB
iiclr-17826	701	126	troubling	troubling	ADJ
iiclr-17826	701	127	that	that	SCONJ
iiclr-17826	701	128	a	a	DET
iiclr-17826	701	129	foreign	foreign	ADJ
iiclr-17826	701	130	attorney	attorney	NOUN
iiclr-17826	701	131	with	with	ADP
iiclr-17826	701	132	little	little	ADJ
iiclr-17826	701	133	or	or	CCONJ
iiclr-17826	701	134	no	no	PRON
iiclr-17826	701	135	training	training	NOUN
iiclr-17826	701	136	on	on	ADP
iiclr-17826	701	137	u.s	u.s	PROPN
iiclr-17826	701	138	.	.	PROPN
iiclr-17826	701	139	securities	security	NOUN
iiclr-17826	701	140	law	law	NOUN
iiclr-17826	701	141	may	may	AUX
iiclr-17826	701	142	not	not	PART
iiclr-17826	701	143	be	be	AUX
iiclr-17826	701	144	competent	competent	ADJ
iiclr-17826	701	145	to	to	PART
iiclr-17826	701	146	recognize	recognize	VERB
iiclr-17826	701	147	whether	whether	SCONJ
iiclr-17826	701	148	a	a	DET
iiclr-17826	701	149	"	"	PUNCT
iiclr-17826	701	150	material	material	NOUN
iiclr-17826	701	151	violation	violation	NOUN
iiclr-17826	701	152	"	"	PUNCT
iiclr-17826	701	153	had	have	AUX
iiclr-17826	701	154	in	in	ADP
iiclr-17826	701	155	fact	fact	NOUN
iiclr-17826	701	156	occurred	occur	VERB
iiclr-17826	701	157	,	,	PUNCT
iiclr-17826	701	158	thus	thus	ADV
iiclr-17826	701	159	triggering	trigger	VERB
iiclr-17826	701	160	his	his	PRON
iiclr-17826	701	161	obligation	obligation	NOUN
iiclr-17826	701	162	to	to	PART
iiclr-17826	701	163	report	report	VERB
iiclr-17826	701	164	the	the	DET
iiclr-17826	701	165	violation	violation	NOUN
iiclr-17826	701	166	"	"	PUNCT
iiclr-17826	701	167	up	up	ADP
iiclr-17826	701	168	the	the	DET
iiclr-17826	701	169	corporate	corporate	ADJ
iiclr-17826	701	170	ladder	ladder	NOUN
iiclr-17826	701	171	.	.	PUNCT
iiclr-17826	701	172	'	'	PUNCT
iiclr-17826	702	1	219	219	NUM
iiclr-17826	702	2	the	the	DET
iiclr-17826	702	3	sec	sec	PROPN
iiclr-17826	702	4	also	also	ADV
iiclr-17826	702	5	received	receive	VERB
iiclr-17826	702	6	more	more	ADJ
iiclr-17826	702	7	than	than	ADP
iiclr-17826	702	8	forty	forty	NUM
iiclr-17826	702	9	comment	comment	NOUN
iiclr-17826	702	10	letters	letter	NOUN
iiclr-17826	702	11	expressing	express	VERB
iiclr-17826	702	12	concern	concern	NOUN
iiclr-17826	702	13	regarding	regard	VERB
iiclr-17826	702	14	the	the	DET
iiclr-17826	702	15	international	international	ADJ
iiclr-17826	702	16	aspects	aspect	NOUN
iiclr-17826	702	17	of	of	ADP
iiclr-17826	702	18	the	the	DET
iiclr-17826	702	19	proposed	propose	VERB
iiclr-17826	702	20	rule.22	rule.22	NOUN
iiclr-17826	702	21	°	°	NOUN
iiclr-17826	702	22	many	many	ADJ
iiclr-17826	702	23	requested	request	VERB
iiclr-17826	702	24	that	that	SCONJ
iiclr-17826	702	25	non	non	ADJ
iiclr-17826	702	26	-	-	ADJ
iiclr-17826	702	27	u.s	u.s	PROPN
iiclr-17826	702	28	.	.	PROPN
iiclr-17826	702	29	attorneys	attorney	NOUN
iiclr-17826	702	30	be	be	AUX
iiclr-17826	702	31	exempted	exempt	VERB
iiclr-17826	702	32	from	from	ADP
iiclr-17826	702	33	the	the	DET
iiclr-17826	702	34	rule	rule	NOUN
iiclr-17826	702	35	altogether.22	altogether.22	NOUN
iiclr-17826	702	36	'	'	PUNCT
iiclr-17826	702	37	they	they	PRON
iiclr-17826	702	38	argued	argue	VERB
iiclr-17826	702	39	that	that	SCONJ
iiclr-17826	702	40	the	the	DET
iiclr-17826	702	41	sec	sec	PROPN
iiclr-17826	702	42	would	would	AUX
iiclr-17826	702	43	be	be	AUX
iiclr-17826	702	44	violating	violate	VERB
iiclr-17826	702	45	principles	principle	NOUN
iiclr-17826	702	46	of	of	ADP
iiclr-17826	702	47	international	international	ADJ
iiclr-17826	702	48	comity	comity	NOUN
iiclr-17826	702	49	by	by	ADP
iiclr-17826	702	50	exercising	exercise	VERB
iiclr-17826	702	51	jurisdiction	jurisdiction	NOUN
iiclr-17826	702	52	over	over	ADP
iiclr-17826	702	53	the	the	DET
iiclr-17826	702	54	legal	legal	ADJ
iiclr-17826	702	55	profession	profession	NOUN
iiclr-17826	702	56	outside	outside	ADP
iiclr-17826	702	57	the	the	DET
iiclr-17826	702	58	shores	shore	NOUN
iiclr-17826	702	59	of	of	ADP
iiclr-17826	702	60	the	the	DET
iiclr-17826	702	61	united	united	PROPN
iiclr-17826	702	62	states.222	states.222	PROPN
iiclr-17826	702	63	others	other	NOUN
iiclr-17826	702	64	alternatively	alternatively	ADV
iiclr-17826	702	65	recommended	recommend	VERB
iiclr-17826	702	66	that	that	SCONJ
iiclr-17826	702	67	the	the	DET
iiclr-17826	702	68	sec	sec	PROPN
iiclr-17826	702	69	take	take	VERB
iiclr-17826	702	70	additional	additional	ADJ
iiclr-17826	702	71	time	time	NOUN
iiclr-17826	702	72	to	to	PART
iiclr-17826	702	73	consider	consider	VERB
iiclr-17826	702	74	these	these	DET
iiclr-17826	702	75	conflicts	conflict	NOUN
iiclr-17826	702	76	and	and	CCONJ
iiclr-17826	702	77	provide	provide	VERB
iiclr-17826	702	78	,	,	PUNCT
iiclr-17826	702	79	in	in	ADP
iiclr-17826	702	80	the	the	DET
iiclr-17826	702	81	interim	interim	ADJ
iiclr-17826	702	82	,	,	PUNCT
iiclr-17826	702	83	temporary	temporary	ADJ
iiclr-17826	702	84	exemption	exemption	NOUN
iiclr-17826	702	85	from	from	ADP
iiclr-17826	702	86	the	the	DET
iiclr-17826	702	87	rule.223	rule.223	NOUN
iiclr-17826	702	88	the	the	DET
iiclr-17826	702	89	sec	sec	PROPN
iiclr-17826	702	90	took	take	VERB
iiclr-17826	702	91	these	these	DET
iiclr-17826	702	92	concerns	concern	NOUN
iiclr-17826	702	93	under	under	ADP
iiclr-17826	702	94	advisement	advisement	NOUN
iiclr-17826	702	95	in	in	ADP
iiclr-17826	702	96	drafting	draft	VERB
iiclr-17826	702	97	the	the	DET
iiclr-17826	702	98	final	final	ADJ
iiclr-17826	702	99	definition	definition	NOUN
iiclr-17826	702	100	of	of	ADP
iiclr-17826	702	101	"	"	PUNCT
iiclr-17826	702	102	non	non	ADJ
iiclr-17826	702	103	-	-	ADJ
iiclr-17826	702	104	appearing	appearing	ADJ
iiclr-17826	702	105	foreign	foreign	ADJ
iiclr-17826	702	106	attorney	attorney	NOUN
iiclr-17826	702	107	"	"	PUNCT
iiclr-17826	702	108	and	and	CCONJ
iiclr-17826	702	109	the	the	DET
iiclr-17826	702	110	scope	scope	NOUN
iiclr-17826	702	111	of	of	ADP
iiclr-17826	702	112	"	"	PUNCT
iiclr-17826	702	113	appearing	appear	VERB
iiclr-17826	702	114	and	and	CCONJ
iiclr-17826	702	115	practicing	practice	VERB
iiclr-17826	702	116	"	"	PUNCT
iiclr-17826	702	117	before	before	ADP
iiclr-17826	702	118	the	the	DET
iiclr-17826	702	119	commission.224	commission.224	NOUN
iiclr-17826	702	120	the	the	DET
iiclr-17826	702	121	sec	sec	PROPN
iiclr-17826	702	122	ultimately	ultimately	ADV
iiclr-17826	702	123	rejected	reject	VERB
iiclr-17826	702	124	any	any	DET
iiclr-17826	702	125	212	212	NUM
iiclr-17826	702	126	.	.	PUNCT
iiclr-17826	703	1	implementation	implementation	NOUN
iiclr-17826	703	2	of	of	ADP
iiclr-17826	703	3	standards	standard	NOUN
iiclr-17826	703	4	of	of	ADP
iiclr-17826	703	5	professional	professional	ADJ
iiclr-17826	703	6	conduct	conduct	NOUN
iiclr-17826	703	7	for	for	ADP
iiclr-17826	703	8	attorneys	attorney	NOUN
iiclr-17826	703	9	,	,	PUNCT
iiclr-17826	703	10	68	68	NUM
iiclr-17826	703	11	fed	feed	VERB
iiclr-17826	703	12	.	.	PUNCT
iiclr-17826	704	1	reg	reg	PROPN
iiclr-17826	704	2	.	.	PUNCT
iiclr-17826	705	1	at	at	ADP
iiclr-17826	705	2	6,303	6,303	NUM
iiclr-17826	705	3	-	-	SYM
iiclr-17826	705	4	04	04	NUM
iiclr-17826	705	5	.	.	PUNCT
iiclr-17826	706	1	see	see	VERB
iiclr-17826	706	2	implementation	implementation	NOUN
iiclr-17826	706	3	of	of	ADP
iiclr-17826	706	4	standards	standard	NOUN
iiclr-17826	706	5	of	of	ADP
iiclr-17826	706	6	professional	professional	ADJ
iiclr-17826	706	7	conduct	conduct	NOUN
iiclr-17826	706	8	for	for	ADP
iiclr-17826	706	9	attorneys	attorney	NOUN
iiclr-17826	706	10	,	,	PUNCT
iiclr-17826	706	11	67	67	NUM
iiclr-17826	706	12	fed	feed	VERB
iiclr-17826	706	13	.	.	PUNCT
iiclr-17826	707	1	reg	reg	PROPN
iiclr-17826	707	2	.	.	PUNCT
iiclr-17826	708	1	at	at	ADP
iiclr-17826	708	2	71,670	71,670	NUM
iiclr-17826	708	3	.	.	PUNCT
iiclr-17826	708	4	213	213	NUM
iiclr-17826	708	5	.	.	PUNCT
iiclr-17826	709	1	implementation	implementation	NOUN
iiclr-17826	709	2	of	of	ADP
iiclr-17826	709	3	standards	standard	NOUN
iiclr-17826	709	4	of	of	ADP
iiclr-17826	709	5	professional	professional	ADJ
iiclr-17826	709	6	conduct	conduct	NOUN
iiclr-17826	709	7	for	for	ADP
iiclr-17826	709	8	attorneys	attorney	NOUN
iiclr-17826	709	9	,	,	PUNCT
iiclr-17826	709	10	68	68	NUM
iiclr-17826	709	11	fed	feed	VERB
iiclr-17826	709	12	.	.	PUNCT
iiclr-17826	710	1	reg	reg	PROPN
iiclr-17826	710	2	.	.	PUNCT
iiclr-17826	711	1	at	at	ADP
iiclr-17826	711	2	6,304	6,304	NUM
iiclr-17826	711	3	.	.	PUNCT
iiclr-17826	712	1	214	214	NUM
iiclr-17826	712	2	.	.	PUNCT
iiclr-17826	713	1	i	i	PRON
iiclr-17826	713	2	d.	d.	PROPN
iiclr-17826	713	3	215	215	NUM
iiclr-17826	713	4	.	.	PUNCT
iiclr-17826	714	1	i	i	PRON
iiclr-17826	714	2	d.	d.	PROPN
iiclr-17826	714	3	216	216	NUM
iiclr-17826	714	4	.	.	PUNCT
iiclr-17826	715	1	i	i	PRON
iiclr-17826	715	2	d.	d.	PROPN
iiclr-17826	715	3	217	217	NUM
iiclr-17826	715	4	.	.	PUNCT
iiclr-17826	716	1	see	see	VERB
iiclr-17826	716	2	i	i	PRON
iiclr-17826	716	3	d.	d.	PROPN
iiclr-17826	716	4	218	218	NUM
iiclr-17826	716	5	.	.	PUNCT
iiclr-17826	717	1	i	i	PRON
iiclr-17826	717	2	d.	d.	PROPN
iiclr-17826	717	3	219	219	NUM
iiclr-17826	717	4	.	.	PUNCT
iiclr-17826	718	1	implementation	implementation	NOUN
iiclr-17826	718	2	of	of	ADP
iiclr-17826	718	3	standards	standard	NOUN
iiclr-17826	718	4	of	of	ADP
iiclr-17826	718	5	professional	professional	ADJ
iiclr-17826	718	6	conduct	conduct	NOUN
iiclr-17826	718	7	for	for	ADP
iiclr-17826	718	8	attorneys	attorney	NOUN
iiclr-17826	718	9	,	,	PUNCT
iiclr-17826	718	10	68	68	NUM
iiclr-17826	718	11	fed	feed	VERB
iiclr-17826	718	12	.	.	PUNCT
iiclr-17826	719	1	reg	reg	PROPN
iiclr-17826	719	2	.	.	PUNCT
iiclr-17826	720	1	at	at	ADP
iiclr-17826	720	2	6,304	6,304	NUM
iiclr-17826	720	3	.	.	PUNCT
iiclr-17826	720	4	220	220	NUM
iiclr-17826	720	5	.	.	PUNCT
iiclr-17826	721	1	i	i	PRON
iiclr-17826	721	2	d.	d.	PROPN
iiclr-17826	721	3	221	221	NUM
iiclr-17826	721	4	.	.	PUNCT
iiclr-17826	722	1	i	i	PRON
iiclr-17826	722	2	d.	d.	PROPN
iiclr-17826	722	3	222	222	NUM
iiclr-17826	722	4	.	.	PUNCT
iiclr-17826	723	1	i	i	PRON
iiclr-17826	723	2	d.	d.	PROPN
iiclr-17826	723	3	223	223	NUM
iiclr-17826	723	4	.	.	PUNCT
iiclr-17826	724	1	i	i	PRON
iiclr-17826	724	2	d.	d.	PROPN
iiclr-17826	724	3	224	224	NUM
iiclr-17826	724	4	.	.	PUNCT
iiclr-17826	725	1	see	see	VERB
iiclr-17826	725	2	i	i	PRON
iiclr-17826	725	3	d.	d.	PROPN
iiclr-17826	725	4	2004	2004	NUM
iiclr-17826	725	5	]	]	PUNCT
iiclr-17826	726	1	ind	ind	NOUN
iiclr-17826	726	2	.	.	PUNCT
iiclr-17826	727	1	int'l	int'l	PROPN
iiclr-17826	727	2	&	&	CCONJ
iiclr-17826	727	3	comp	comp	PROPN
iiclr-17826	727	4	.	.	PUNCT
iiclr-17826	728	1	l.	l.	PROPN
iiclr-17826	728	2	rev	rev	PROPN
iiclr-17826	728	3	.	.	PROPN
iiclr-17826	729	1	notion	notion	NOUN
iiclr-17826	729	2	of	of	ADP
iiclr-17826	729	3	exempting	exempt	VERB
iiclr-17826	729	4	foreign	foreign	ADJ
iiclr-17826	729	5	attorneys	attorney	NOUN
iiclr-17826	729	6	noting	note	VERB
iiclr-17826	729	7	that	that	SCONJ
iiclr-17826	729	8	foreign	foreign	ADJ
iiclr-17826	729	9	attorneys	attorney	NOUN
iiclr-17826	729	10	who	who	PRON
iiclr-17826	729	11	are	be	AUX
iiclr-17826	729	12	concerned	concerned	ADJ
iiclr-17826	729	13	that	that	SCONJ
iiclr-17826	729	14	they	they	PRON
iiclr-17826	729	15	may	may	AUX
iiclr-17826	729	16	not	not	PART
iiclr-17826	729	17	have	have	VERB
iiclr-17826	729	18	the	the	DET
iiclr-17826	729	19	expertise	expertise	NOUN
iiclr-17826	729	20	to	to	PART
iiclr-17826	729	21	identify	identify	VERB
iiclr-17826	729	22	material	material	ADJ
iiclr-17826	729	23	violations	violation	NOUN
iiclr-17826	729	24	of	of	ADP
iiclr-17826	729	25	u.s	u.s	PROPN
iiclr-17826	729	26	.	.	PROPN
iiclr-17826	729	27	law	law	NOUN
iiclr-17826	729	28	should	should	AUX
iiclr-17826	729	29	decline	decline	VERB
iiclr-17826	729	30	to	to	PART
iiclr-17826	729	31	advise	advise	VERB
iiclr-17826	729	32	their	their	PRON
iiclr-17826	729	33	clients	client	NOUN
iiclr-17826	729	34	on	on	ADP
iiclr-17826	729	35	such	such	ADJ
iiclr-17826	729	36	issues	issue	NOUN
iiclr-17826	729	37	.	.	PUNCT
iiclr-17826	730	1	225	225	NUM
iiclr-17826	730	2	the	the	DET
iiclr-17826	730	3	sec	sec	PROPN
iiclr-17826	730	4	added	add	VERB
iiclr-17826	730	5	that	that	SCONJ
iiclr-17826	730	6	they	they	PRON
iiclr-17826	730	7	should	should	AUX
iiclr-17826	730	8	also	also	ADV
iiclr-17826	730	9	seek	seek	VERB
iiclr-17826	730	10	the	the	DET
iiclr-17826	730	11	assistance	assistance	NOUN
iiclr-17826	730	12	of	of	ADP
iiclr-17826	730	13	u.s	u.s	PROPN
iiclr-17826	730	14	.	.	PROPN
iiclr-17826	730	15	counsel	counsel	PROPN
iiclr-17826	730	16	when	when	SCONJ
iiclr-17826	730	17	undertaking	undertake	VERB
iiclr-17826	730	18	an	an	DET
iiclr-17826	730	19	activity	activity	NOUN
iiclr-17826	730	20	that	that	PRON
iiclr-17826	730	21	could	could	AUX
iiclr-17826	730	22	potentially	potentially	ADV
iiclr-17826	730	23	fall	fall	VERB
iiclr-17826	730	24	under	under	ADP
iiclr-17826	730	25	the	the	DET
iiclr-17826	730	26	guise	guise	NOUN
iiclr-17826	730	27	of	of	ADP
iiclr-17826	730	28	"	"	PUNCT
iiclr-17826	730	29	appearing	appear	VERB
iiclr-17826	730	30	and	and	CCONJ
iiclr-17826	730	31	practicing	practice	VERB
iiclr-17826	730	32	before	before	ADP
iiclr-17826	730	33	the	the	DET
iiclr-17826	730	34	commission	commission	NOUN
iiclr-17826	730	35	.	.	PUNCT
iiclr-17826	731	1	,22	,22	PUNCT
iiclr-17826	731	2	'	'	PUNCT
iiclr-17826	731	3	6	6	NUM
iiclr-17826	732	1	also	also	ADV
iiclr-17826	732	2	,	,	PUNCT
iiclr-17826	732	3	the	the	DET
iiclr-17826	732	4	sec	sec	PROPN
iiclr-17826	732	5	clarified	clarify	VERB
iiclr-17826	732	6	that	that	SCONJ
iiclr-17826	732	7	mere	mere	ADJ
iiclr-17826	732	8	preparation	preparation	NOUN
iiclr-17826	732	9	of	of	ADP
iiclr-17826	732	10	a	a	DET
iiclr-17826	732	11	document	document	NOUN
iiclr-17826	732	12	that	that	PRON
iiclr-17826	732	13	may	may	AUX
iiclr-17826	732	14	be	be	AUX
iiclr-17826	732	15	included	include	VERB
iiclr-17826	732	16	as	as	ADP
iiclr-17826	732	17	an	an	DET
iiclr-17826	732	18	exhibit	exhibit	NOUN
iiclr-17826	732	19	to	to	ADP
iiclr-17826	732	20	a	a	DET
iiclr-17826	732	21	filing	filing	NOUN
iiclr-17826	732	22	with	with	ADP
iiclr-17826	732	23	the	the	DET
iiclr-17826	732	24	sec	sec	PROPN
iiclr-17826	732	25	does	do	AUX
iiclr-17826	732	26	not	not	PART
iiclr-17826	732	27	constitute	constitute	VERB
iiclr-17826	732	28	"	"	PUNCT
iiclr-17826	732	29	appearing	appear	VERB
iiclr-17826	732	30	and	and	CCONJ
iiclr-17826	732	31	practicing	practice	VERB
iiclr-17826	732	32	"	"	PUNCT
iiclr-17826	732	33	before	before	ADP
iiclr-17826	732	34	the	the	DET
iiclr-17826	732	35	commission	commission	NOUN
iiclr-17826	732	36	,	,	PUNCT
iiclr-17826	732	37	"	"	PUNCT
iiclr-17826	732	38	unless	unless	SCONJ
iiclr-17826	732	39	the	the	DET
iiclr-17826	732	40	attorney	attorney	NOUN
iiclr-17826	732	41	has	have	AUX
iiclr-17826	732	42	notice	notice	VERB
iiclr-17826	732	43	that	that	SCONJ
iiclr-17826	732	44	the	the	DET
iiclr-17826	732	45	document	document	NOUN
iiclr-17826	732	46	will	will	AUX
iiclr-17826	732	47	be	be	AUX
iiclr-17826	732	48	filed	file	VERB
iiclr-17826	732	49	with	with	ADP
iiclr-17826	732	50	or	or	CCONJ
iiclr-17826	732	51	submitted	submit	VERB
iiclr-17826	732	52	to	to	ADP
iiclr-17826	732	53	the	the	DET
iiclr-17826	732	54	[	[	X
iiclr-17826	732	55	sec	sec	PROPN
iiclr-17826	732	56	]	]	X
iiclr-17826	732	57	and	and	CCONJ
iiclr-17826	732	58	he	he	PRON
iiclr-17826	732	59	or	or	CCONJ
iiclr-17826	732	60	she	she	PRON
iiclr-17826	732	61	provides	provide	VERB
iiclr-17826	732	62	advice	advice	NOUN
iiclr-17826	732	63	on	on	ADP
iiclr-17826	732	64	[	[	X
iiclr-17826	732	65	u.s	u.s	PROPN
iiclr-17826	732	66	.	.	PROPN
iiclr-17826	732	67	]	]	PUNCT
iiclr-17826	732	68	securities	security	NOUN
iiclr-17826	732	69	law	law	NOUN
iiclr-17826	732	70	in	in	ADP
iiclr-17826	732	71	preparing	prepare	VERB
iiclr-17826	732	72	the	the	DET
iiclr-17826	732	73	document	document	NOUN
iiclr-17826	732	74	.	.	PUNCT
iiclr-17826	733	1	'	'	PUNCT
iiclr-17826	733	2	227	227	NUM
iiclr-17826	733	3	finally	finally	ADV
iiclr-17826	733	4	,	,	PUNCT
iiclr-17826	733	5	as	as	SCONJ
iiclr-17826	733	6	discussed	discuss	VERB
iiclr-17826	733	7	below	below	ADV
iiclr-17826	733	8	,	,	PUNCT
iiclr-17826	733	9	the	the	DET
iiclr-17826	733	10	sec	sec	PROPN
iiclr-17826	733	11	noted	note	VERB
iiclr-17826	733	12	that	that	SCONJ
iiclr-17826	733	13	section	section	NOUN
iiclr-17826	733	14	205.6	205.6	NUM
iiclr-17826	733	15	protects	protect	VERB
iiclr-17826	733	16	a	a	DET
iiclr-17826	733	17	lawyer	lawyer	NOUN
iiclr-17826	733	18	practicing	practice	VERB
iiclr-17826	733	19	outside	outside	ADP
iiclr-17826	733	20	the	the	DET
iiclr-17826	733	21	united	united	PROPN
iiclr-17826	733	22	states	states	PROPN
iiclr-17826	733	23	under	under	ADP
iiclr-17826	733	24	circumstances	circumstance	NOUN
iiclr-17826	733	25	where	where	SCONJ
iiclr-17826	733	26	foreign	foreign	ADJ
iiclr-17826	733	27	law	law	NOUN
iiclr-17826	733	28	prohibits	prohibit	VERB
iiclr-17826	733	29	compliance	compliance	NOUN
iiclr-17826	733	30	with	with	ADP
iiclr-17826	733	31	the	the	DET
iiclr-17826	733	32	sec	sec	PROPN
iiclr-17826	733	33	's	's	PART
iiclr-17826	733	34	final	final	ADJ
iiclr-17826	733	35	rule.228	rule.228	PROPN
iiclr-17826	733	36	b.	b.	PROPN
iiclr-17826	733	37	issuer	issuer	PROPN
iiclr-17826	733	38	as	as	ADP
iiclr-17826	733	39	client	client	NOUN
iiclr-17826	733	40	the	the	DET
iiclr-17826	733	41	core	core	NOUN
iiclr-17826	733	42	of	of	ADP
iiclr-17826	733	43	rule	rule	NOUN
iiclr-17826	733	44	205	205	NUM
iiclr-17826	733	45	is	be	AUX
iiclr-17826	733	46	found	find	VERB
iiclr-17826	733	47	in	in	ADP
iiclr-17826	733	48	section	section	NOUN
iiclr-17826	733	49	205.3(a	205.3(a	PROPN
iiclr-17826	733	50	)	)	PUNCT
iiclr-17826	733	51	,	,	PUNCT
iiclr-17826	733	52	which	which	PRON
iiclr-17826	733	53	explicitly	explicitly	ADV
iiclr-17826	733	54	states	state	VERB
iiclr-17826	733	55	that	that	SCONJ
iiclr-17826	733	56	an	an	DET
iiclr-17826	733	57	attorney	attorney	NOUN
iiclr-17826	733	58	representing	represent	VERB
iiclr-17826	733	59	an	an	DET
iiclr-17826	733	60	issuer	issuer	NOUN
iiclr-17826	733	61	,	,	PUNCT
iiclr-17826	733	62	including	include	VERB
iiclr-17826	733	63	foreign	foreign	ADJ
iiclr-17826	733	64	private	private	ADJ
iiclr-17826	733	65	issuers	issuer	NOUN
iiclr-17826	733	66	,	,	PUNCT
iiclr-17826	733	67	owes	owe	VERB
iiclr-17826	733	68	his	his	PRON
iiclr-17826	733	69	or	or	CCONJ
iiclr-17826	733	70	her	her	PRON
iiclr-17826	733	71	professional	professional	ADJ
iiclr-17826	733	72	and	and	CCONJ
iiclr-17826	733	73	ethical	ethical	ADJ
iiclr-17826	733	74	duties	duty	NOUN
iiclr-17826	733	75	to	to	ADP
iiclr-17826	733	76	the	the	DET
iiclr-17826	733	77	issuer	issuer	NOUN
iiclr-17826	733	78	as	as	ADP
iiclr-17826	733	79	an	an	DET
iiclr-17826	733	80	organization	organization	NOUN
iiclr-17826	733	81	and	and	CCONJ
iiclr-17826	733	82	not	not	PART
iiclr-17826	733	83	to	to	ADP
iiclr-17826	733	84	the	the	DET
iiclr-17826	733	85	individual	individual	ADJ
iiclr-17826	733	86	officers	officer	NOUN
iiclr-17826	733	87	or	or	CCONJ
iiclr-17826	733	88	employees	employee	NOUN
iiclr-17826	733	89	with	with	ADP
iiclr-17826	733	90	whom	whom	PRON
iiclr-17826	733	91	the	the	DET
iiclr-17826	733	92	attorney	attorney	NOUN
iiclr-17826	733	93	regularly	regularly	ADV
iiclr-17826	733	94	interacts	interact	VERB
iiclr-17826	733	95	in	in	ADP
iiclr-17826	733	96	the	the	DET
iiclr-17826	733	97	course	course	NOUN
iiclr-17826	733	98	of	of	ADP
iiclr-17826	733	99	that	that	PRON
iiclr-17826	733	100	representation.229	representation.229	VERB
iiclr-17826	733	101	225	225	NUM
iiclr-17826	733	102	.	.	PUNCT
iiclr-17826	734	1	implementation	implementation	NOUN
iiclr-17826	734	2	of	of	ADP
iiclr-17826	734	3	standards	standard	NOUN
iiclr-17826	734	4	of	of	ADP
iiclr-17826	734	5	professional	professional	ADJ
iiclr-17826	734	6	conduct	conduct	NOUN
iiclr-17826	734	7	for	for	ADP
iiclr-17826	734	8	attorneys	attorney	NOUN
iiclr-17826	734	9	,	,	PUNCT
iiclr-17826	734	10	68	68	NUM
iiclr-17826	734	11	fed	feed	VERB
iiclr-17826	734	12	.	.	PUNCT
iiclr-17826	735	1	reg	reg	PROPN
iiclr-17826	735	2	.	.	PUNCT
iiclr-17826	736	1	at	at	ADP
iiclr-17826	736	2	6,304	6,304	NUM
iiclr-17826	736	3	.	.	PUNCT
iiclr-17826	737	1	226	226	NUM
iiclr-17826	737	2	.	.	PUNCT
iiclr-17826	738	1	i	i	PRON
iiclr-17826	738	2	d.	d.	PROPN
iiclr-17826	738	3	in	in	ADP
iiclr-17826	738	4	response	response	NOUN
iiclr-17826	738	5	to	to	ADP
iiclr-17826	738	6	any	any	DET
iiclr-17826	738	7	notion	notion	NOUN
iiclr-17826	738	8	that	that	SCONJ
iiclr-17826	738	9	foreign	foreign	ADJ
iiclr-17826	738	10	attorneys	attorney	NOUN
iiclr-17826	738	11	should	should	AUX
iiclr-17826	738	12	be	be	AUX
iiclr-17826	738	13	exempted	exempt	VERB
iiclr-17826	738	14	from	from	ADP
iiclr-17826	738	15	the	the	DET
iiclr-17826	738	16	rule	rule	NOUN
iiclr-17826	738	17	,	,	PUNCT
iiclr-17826	738	18	the	the	DET
iiclr-17826	738	19	sec	sec	PROPN
iiclr-17826	738	20	noted	note	VERB
iiclr-17826	738	21	that	that	SCONJ
iiclr-17826	738	22	:	:	PUNCT
iiclr-17826	738	23	[	[	X
iiclr-17826	738	24	t]he	t]he	ADJ
iiclr-17826	738	25	commission	commission	NOUN
iiclr-17826	738	26	considers	consider	VERB
iiclr-17826	738	27	it	it	PRON
iiclr-17826	738	28	appropriate	appropriate	ADJ
iiclr-17826	738	29	...	...	PUNCT
iiclr-17826	738	30	to	to	PART
iiclr-17826	738	31	prescribe	prescribe	VERB
iiclr-17826	738	32	standards	standard	NOUN
iiclr-17826	738	33	of	of	ADP
iiclr-17826	738	34	conduct	conduct	NOUN
iiclr-17826	738	35	for	for	ADP
iiclr-17826	738	36	an	an	DET
iiclr-17826	738	37	attorney	attorney	NOUN
iiclr-17826	738	38	who	who	PRON
iiclr-17826	738	39	,	,	PUNCT
iiclr-17826	738	40	although	although	SCONJ
iiclr-17826	738	41	licensed	license	VERB
iiclr-17826	738	42	to	to	PART
iiclr-17826	738	43	practice	practice	VERB
iiclr-17826	738	44	law	law	NOUN
iiclr-17826	738	45	in	in	ADP
iiclr-17826	738	46	a	a	DET
iiclr-17826	738	47	foreign	foreign	ADJ
iiclr-17826	738	48	jurisdiction	jurisdiction	NOUN
iiclr-17826	738	49	,	,	PUNCT
iiclr-17826	738	50	appears	appear	VERB
iiclr-17826	738	51	and	and	CCONJ
iiclr-17826	738	52	practices	practice	NOUN
iiclr-17826	738	53	on	on	ADP
iiclr-17826	738	54	behalf	behalf	NOUN
iiclr-17826	738	55	of	of	ADP
iiclr-17826	738	56	his	his	PRON
iiclr-17826	738	57	clients	client	NOUN
iiclr-17826	738	58	before	before	ADP
iiclr-17826	738	59	the	the	DET
iiclr-17826	738	60	commission	commission	NOUN
iiclr-17826	738	61	in	in	ADP
iiclr-17826	738	62	a	a	DET
iiclr-17826	738	63	manner	manner	NOUN
iiclr-17826	738	64	that	that	PRON
iiclr-17826	738	65	goes	go	VERB
iiclr-17826	738	66	beyond	beyond	ADP
iiclr-17826	738	67	the	the	DET
iiclr-17826	738	68	activities	activity	NOUN
iiclr-17826	738	69	permitted	permit	VERB
iiclr-17826	738	70	to	to	ADP
iiclr-17826	738	71	a	a	DET
iiclr-17826	738	72	non	non	ADJ
iiclr-17826	738	73	-	-	ADJ
iiclr-17826	738	74	appearing	appearing	ADJ
iiclr-17826	738	75	foreign	foreign	ADJ
iiclr-17826	738	76	attorney	attorney	NOUN
iiclr-17826	738	77	.	.	PUNCT
iiclr-17826	739	1	i	i	PRON
iiclr-17826	739	2	d.	d.	PROPN
iiclr-17826	739	3	227	227	NUM
iiclr-17826	739	4	.	.	PUNCT
iiclr-17826	740	1	i	i	PRON
iiclr-17826	740	2	d.	d.	PROPN
iiclr-17826	740	3	228	228	NUM
iiclr-17826	740	4	.	.	PUNCT
iiclr-17826	741	1	i	i	PRON
iiclr-17826	741	2	d.	d.	PROPN
iiclr-17826	741	3	see	see	VERB
iiclr-17826	741	4	also	also	ADV
iiclr-17826	741	5	discussion	discussion	NOUN
iiclr-17826	741	6	infra	infra	NOUN
iiclr-17826	741	7	text	text	NOUN
iiclr-17826	741	8	accompanying	accompany	VERB
iiclr-17826	741	9	notes	note	NOUN
iiclr-17826	741	10	329	329	NUM
iiclr-17826	741	11	-	-	SYM
iiclr-17826	741	12	34	34	NUM
iiclr-17826	741	13	.	.	PUNCT
iiclr-17826	742	1	229	229	NUM
iiclr-17826	742	2	.	.	PUNCT
iiclr-17826	743	1	charles	charles	PROPN
iiclr-17826	743	2	axelrod	axelrod	PROPN
iiclr-17826	743	3	,	,	PUNCT
iiclr-17826	743	4	sec	sec	PROPN
iiclr-17826	743	5	's	's	PART
iiclr-17826	743	6	proposed	propose	VERB
iiclr-17826	743	7	attorney	attorney	NOUN
iiclr-17826	743	8	responsibility	responsibility	NOUN
iiclr-17826	743	9	rules	rule	VERB
iiclr-17826	743	10	present	present	VERB
iiclr-17826	743	11	new	new	ADJ
iiclr-17826	743	12	challenges	challenge	NOUN
iiclr-17826	743	13	for	for	ADP
iiclr-17826	743	14	in	in	ADP
iiclr-17826	743	15	-	-	PUNCT
iiclr-17826	743	16	house	house	NOUN
iiclr-17826	743	17	and	and	CCONJ
iiclr-17826	743	18	outside	outside	ADJ
iiclr-17826	743	19	counsel	counsel	NOUN
iiclr-17826	743	20	,	,	PUNCT
iiclr-17826	743	21	corporate	corporate	ADJ
iiclr-17826	743	22	counsel	counsel	NOUN
iiclr-17826	743	23	weekly	weekly	NOUN
iiclr-17826	743	24	,	,	PUNCT
iiclr-17826	743	25	jan	jan	PROPN
iiclr-17826	743	26	.	.	PROPN
iiclr-17826	743	27	1	1	NUM
iiclr-17826	743	28	,	,	PUNCT
iiclr-17826	743	29	2003	2003	NUM
iiclr-17826	743	30	.	.	PUNCT
iiclr-17826	744	1	see	see	VERB
iiclr-17826	744	2	implementation	implementation	NOUN
iiclr-17826	744	3	of	of	ADP
iiclr-17826	744	4	standards	standard	NOUN
iiclr-17826	744	5	of	of	ADP
iiclr-17826	744	6	professional	professional	ADJ
iiclr-17826	744	7	conduct	conduct	NOUN
iiclr-17826	744	8	for	for	ADP
iiclr-17826	744	9	attorneys	attorney	NOUN
iiclr-17826	744	10	,	,	PUNCT
iiclr-17826	744	11	68	68	NUM
iiclr-17826	744	12	fed	feed	VERB
iiclr-17826	744	13	.	.	PUNCT
iiclr-17826	745	1	reg	reg	PROPN
iiclr-17826	745	2	.	.	PUNCT
iiclr-17826	746	1	at	at	ADP
iiclr-17826	746	2	6,305	6,305	NUM
iiclr-17826	746	3	;	;	PUNCT
iiclr-17826	746	4	17	17	NUM
iiclr-17826	746	5	c.f.r	c.f.r	NOUN
iiclr-17826	746	6	.	.	PUNCT
iiclr-17826	747	1	§	§	PROPN
iiclr-17826	747	2	205.3(a	205.3(a	PROPN
iiclr-17826	747	3	)	)	PUNCT
iiclr-17826	747	4	(	(	PUNCT
iiclr-17826	747	5	2003	2003	NUM
iiclr-17826	747	6	)	)	PUNCT
iiclr-17826	747	7	,	,	PUNCT
iiclr-17826	747	8	which	which	PRON
iiclr-17826	747	9	provides	provide	VERB
iiclr-17826	747	10	:	:	PUNCT
iiclr-17826	747	11	representing	represent	VERB
iiclr-17826	747	12	an	an	DET
iiclr-17826	747	13	issuer	issuer	NOUN
iiclr-17826	747	14	.	.	PUNCT
iiclr-17826	748	1	an	an	DET
iiclr-17826	748	2	attorney	attorney	NOUN
iiclr-17826	748	3	appearing	appear	VERB
iiclr-17826	748	4	and	and	CCONJ
iiclr-17826	748	5	practicing	practice	VERB
iiclr-17826	748	6	before	before	ADP
iiclr-17826	748	7	the	the	DET
iiclr-17826	748	8	commission	commission	NOUN
iiclr-17826	748	9	in	in	ADP
iiclr-17826	748	10	the	the	DET
iiclr-17826	748	11	representation	representation	NOUN
iiclr-17826	748	12	of	of	ADP
iiclr-17826	748	13	an	an	DET
iiclr-17826	748	14	issuer	issuer	NOUN
iiclr-17826	748	15	owes	owe	VERB
iiclr-17826	748	16	his	his	PRON
iiclr-17826	748	17	or	or	CCONJ
iiclr-17826	748	18	her	her	PRON
iiclr-17826	748	19	professional	professional	ADJ
iiclr-17826	748	20	and	and	CCONJ
iiclr-17826	748	21	ethical	ethical	ADJ
iiclr-17826	748	22	duties	duty	NOUN
iiclr-17826	748	23	to	to	ADP
iiclr-17826	748	24	the	the	DET
iiclr-17826	748	25	issuer	issuer	NOUN
iiclr-17826	748	26	as	as	ADP
iiclr-17826	748	27	an	an	DET
iiclr-17826	748	28	organization	organization	NOUN
iiclr-17826	748	29	.	.	PUNCT
iiclr-17826	749	1	that	that	SCONJ
iiclr-17826	749	2	the	the	DET
iiclr-17826	749	3	attorney	attorney	NOUN
iiclr-17826	749	4	may	may	AUX
iiclr-17826	749	5	work	work	VERB
iiclr-17826	749	6	with	with	ADP
iiclr-17826	749	7	and	and	CCONJ
iiclr-17826	749	8	advise	advise	VERB
iiclr-17826	749	9	the	the	DET
iiclr-17826	749	10	issuer	issuer	NOUN
iiclr-17826	749	11	's	's	PART
iiclr-17826	749	12	officers	officer	NOUN
iiclr-17826	749	13	,	,	PUNCT
iiclr-17826	749	14	directors	director	NOUN
iiclr-17826	749	15	,	,	PUNCT
iiclr-17826	749	16	or	or	CCONJ
iiclr-17826	749	17	employees	employee	NOUN
iiclr-17826	749	18	in	in	ADP
iiclr-17826	749	19	the	the	DET
iiclr-17826	749	20	course	course	NOUN
iiclr-17826	749	21	of	of	ADP
iiclr-17826	749	22	representing	represent	VERB
iiclr-17826	749	23	the	the	DET
iiclr-17826	749	24	issuer	issuer	NOUN
iiclr-17826	749	25	does	do	AUX
iiclr-17826	749	26	not	not	PART
iiclr-17826	749	27	make	make	VERB
iiclr-17826	749	28	such	such	ADJ
iiclr-17826	749	29	individuals	individual	NOUN
iiclr-17826	749	30	the	the	DET
iiclr-17826	749	31	attorney	attorney	NOUN
iiclr-17826	749	32	's	's	PART
iiclr-17826	749	33	clients	client	NOUN
iiclr-17826	749	34	.	.	PUNCT
iiclr-17826	750	1	17	17	NUM
iiclr-17826	750	2	c.f.r	c.f.r	NOUN
iiclr-17826	750	3	.	.	PUNCT
iiclr-17826	751	1	§	§	PROPN
iiclr-17826	751	2	205.3(a	205.3(a	PROPN
iiclr-17826	751	3	)	)	PUNCT
iiclr-17826	751	4	.	.	PUNCT
iiclr-17826	752	1	see	see	VERB
iiclr-17826	752	2	also	also	ADV
iiclr-17826	752	3	palmer	palmer	NOUN
iiclr-17826	752	4	,	,	PUNCT
iiclr-17826	752	5	supra	supra	PROPN
iiclr-17826	752	6	note	note	NOUN
iiclr-17826	752	7	93	93	NUM
iiclr-17826	752	8	.	.	PUNCT
iiclr-17826	753	1	"	"	PUNCT
iiclr-17826	753	2	the	the	DET
iiclr-17826	753	3	act	act	NOUN
iiclr-17826	753	4	's	's	PART
iiclr-17826	753	5	message	message	NOUN
iiclr-17826	753	6	to	to	ADP
iiclr-17826	753	7	lawyers	lawyer	NOUN
iiclr-17826	753	8	is	be	AUX
iiclr-17826	753	9	that	that	SCONJ
iiclr-17826	753	10	the	the	DET
iiclr-17826	753	11	issuer	issuer	NOUN
iiclr-17826	753	12	is	be	AUX
iiclr-17826	753	13	'	'	PUNCT
iiclr-17826	753	14	the	the	DET
iiclr-17826	753	15	client'-not	client'-not	ADJ
iiclr-17826	753	16	the	the	DET
iiclr-17826	753	17	ceo	ceo	NOUN
iiclr-17826	753	18	or	or	CCONJ
iiclr-17826	753	19	cfo	cfo	ADJ
iiclr-17826	753	20	.	.	PUNCT
iiclr-17826	753	21	"	"	PUNCT
iiclr-17826	754	1	i	i	PRON
iiclr-17826	754	2	d.	d.	PROPN
iiclr-17826	755	1	[	[	X
iiclr-17826	755	2	vol	vol	NOUN
iiclr-17826	755	3	.	.	PUNCT
iiclr-17826	756	1	14:3	14:3	NUM
iiclr-17826	756	2	challenges	challenge	NOUN
iiclr-17826	756	3	for	for	ADP
iiclr-17826	756	4	foreign	foreign	ADJ
iiclr-17826	756	5	attorneys	attorney	NOUN
iiclr-17826	756	6	the	the	DET
iiclr-17826	756	7	proposed	propose	VERB
iiclr-17826	756	8	rule	rule	NOUN
iiclr-17826	756	9	originally	originally	ADV
iiclr-17826	756	10	provided	provide	VERB
iiclr-17826	756	11	that	that	SCONJ
iiclr-17826	756	12	an	an	DET
iiclr-17826	756	13	attorney	attorney	NOUN
iiclr-17826	756	14	"	"	PUNCT
iiclr-17826	756	15	shall	shall	AUX
iiclr-17826	756	16	act	act	VERB
iiclr-17826	756	17	in	in	ADP
iiclr-17826	756	18	the	the	DET
iiclr-17826	756	19	best	good	ADJ
iiclr-17826	756	20	interest	interest	NOUN
iiclr-17826	756	21	of	of	ADP
iiclr-17826	756	22	the	the	DET
iiclr-17826	756	23	issuer	issuer	NOUN
iiclr-17826	756	24	and	and	CCONJ
iiclr-17826	756	25	its	its	PRON
iiclr-17826	756	26	shareholders	shareholder	NOUN
iiclr-17826	756	27	.	.	PUNCT
iiclr-17826	757	1	,	,	PUNCT
iiclr-17826	757	2	230	230	NUM
iiclr-17826	757	3	however	however	ADV
iiclr-17826	757	4	,	,	PUNCT
iiclr-17826	757	5	the	the	DET
iiclr-17826	757	6	statement	statement	NOUN
iiclr-17826	757	7	sparked	spark	VERB
iiclr-17826	757	8	significant	significant	ADJ
iiclr-17826	757	9	controversy	controversy	NOUN
iiclr-17826	757	10	with	with	ADP
iiclr-17826	757	11	both	both	CCONJ
iiclr-17826	757	12	the	the	DET
iiclr-17826	757	13	foreign	foreign	ADJ
iiclr-17826	757	14	and	and	CCONJ
iiclr-17826	757	15	domestic	domestic	ADJ
iiclr-17826	757	16	legal	legal	ADJ
iiclr-17826	757	17	communities.231	communities.231	PROPN
iiclr-17826	757	18	the	the	DET
iiclr-17826	757	19	concern	concern	NOUN
iiclr-17826	757	20	was	be	AUX
iiclr-17826	757	21	that	that	SCONJ
iiclr-17826	757	22	:	:	PUNCT
iiclr-17826	757	23	(	(	PUNCT
iiclr-17826	757	24	i	i	NOUN
iiclr-17826	757	25	)	)	PUNCT
iiclr-17826	757	26	the	the	DET
iiclr-17826	757	27	language	language	NOUN
iiclr-17826	757	28	was	be	AUX
iiclr-17826	757	29	inapposite	inapposite	ADJ
iiclr-17826	757	30	to	to	ADP
iiclr-17826	757	31	traditional	traditional	ADJ
iiclr-17826	757	32	ethical	ethical	ADJ
iiclr-17826	757	33	standards	standard	NOUN
iiclr-17826	757	34	for	for	ADP
iiclr-17826	757	35	attorneys	attorney	NOUN
iiclr-17826	757	36	in	in	ADP
iiclr-17826	757	37	that	that	PRON
iiclr-17826	757	38	it	it	PRON
iiclr-17826	757	39	required	require	VERB
iiclr-17826	757	40	an	an	DET
iiclr-17826	757	41	attorney	attorney	NOUN
iiclr-17826	757	42	to	to	PART
iiclr-17826	757	43	act	act	VERB
iiclr-17826	757	44	in	in	ADP
iiclr-17826	757	45	the	the	DET
iiclr-17826	757	46	"	"	PUNCT
iiclr-17826	757	47	best	good	ADJ
iiclr-17826	757	48	interest	interest	NOUN
iiclr-17826	757	49	"	"	PUNCT
iiclr-17826	757	50	of	of	ADP
iiclr-17826	757	51	the	the	DET
iiclr-17826	757	52	issuer	issuer	NOUN
iiclr-17826	757	53	;	;	PUNCT
iiclr-17826	757	54	and	and	CCONJ
iiclr-17826	757	55	(	(	PUNCT
iiclr-17826	757	56	ii	ii	NOUN
iiclr-17826	757	57	)	)	PUNCT
iiclr-17826	757	58	it	it	PRON
iiclr-17826	757	59	implied	imply	VERB
iiclr-17826	757	60	that	that	SCONJ
iiclr-17826	757	61	attorneys	attorney	NOUN
iiclr-17826	757	62	have	have	VERB
iiclr-17826	757	63	a	a	DET
iiclr-17826	757	64	duty	duty	NOUN
iiclr-17826	757	65	to	to	ADP
iiclr-17826	757	66	shareholders	shareholder	NOUN
iiclr-17826	757	67	,	,	PUNCT
iiclr-17826	757	68	creating	create	VERB
iiclr-17826	757	69	the	the	DET
iiclr-17826	757	70	basis	basis	NOUN
iiclr-17826	757	71	for	for	ADP
iiclr-17826	757	72	a	a	DET
iiclr-17826	757	73	potential	potential	ADJ
iiclr-17826	757	74	private	private	ADJ
iiclr-17826	757	75	right	right	NOUN
iiclr-17826	757	76	of	of	ADP
iiclr-17826	757	77	action.232	action.232	PROPN
iiclr-17826	757	78	after	after	ADP
iiclr-17826	757	79	receiving	receive	VERB
iiclr-17826	757	80	extensive	extensive	ADJ
iiclr-17826	757	81	feedback	feedback	NOUN
iiclr-17826	757	82	from	from	ADP
iiclr-17826	757	83	foreign	foreign	ADJ
iiclr-17826	757	84	and	and	CCONJ
iiclr-17826	757	85	domestic	domestic	ADJ
iiclr-17826	757	86	sources	source	NOUN
iiclr-17826	757	87	,	,	PUNCT
iiclr-17826	757	88	the	the	DET
iiclr-17826	757	89	rule	rule	NOUN
iiclr-17826	757	90	was	be	AUX
iiclr-17826	757	91	modified	modify	VERB
iiclr-17826	757	92	to	to	ADP
iiclr-17826	757	93	its	its	PRON
iiclr-17826	757	94	current	current	ADJ
iiclr-17826	757	95	version.233	version.233	NOUN
iiclr-17826	757	96	with	with	ADP
iiclr-17826	757	97	regard	regard	NOUN
iiclr-17826	757	98	to	to	ADP
iiclr-17826	757	99	the	the	DET
iiclr-17826	757	100	first	first	ADJ
iiclr-17826	757	101	concern	concern	NOUN
iiclr-17826	757	102	,	,	PUNCT
iiclr-17826	757	103	the	the	DET
iiclr-17826	757	104	sec	sec	PROPN
iiclr-17826	757	105	adopted	adopt	VERB
iiclr-17826	757	106	the	the	DET
iiclr-17826	757	107	language	language	NOUN
iiclr-17826	757	108	recognizing	recognize	VERB
iiclr-17826	757	109	that	that	SCONJ
iiclr-17826	757	110	it	it	PRON
iiclr-17826	757	111	is	be	AUX
iiclr-17826	757	112	the	the	DET
iiclr-17826	757	113	issuer	issuer	NOUN
iiclr-17826	757	114	/	/	SYM
iiclr-17826	757	115	corporation	corporation	NOUN
iiclr-17826	757	116	acting	act	VERB
iiclr-17826	757	117	through	through	ADP
iiclr-17826	757	118	its	its	PRON
iiclr-17826	757	119	management	management	NOUN
iiclr-17826	757	120	who	who	PRON
iiclr-17826	757	121	decides	decide	VERB
iiclr-17826	757	122	on	on	ADP
iiclr-17826	757	123	the	the	DET
iiclr-17826	757	124	objectives	objective	NOUN
iiclr-17826	757	125	the	the	DET
iiclr-17826	757	126	lawyer	lawyer	NOUN
iiclr-17826	757	127	must	must	AUX
iiclr-17826	757	128	pursue	pursue	VERB
iiclr-17826	757	129	,	,	PUNCT
iiclr-17826	757	130	so	so	ADV
iiclr-17826	757	131	long	long	ADV
iiclr-17826	757	132	as	as	SCONJ
iiclr-17826	757	133	they	they	PRON
iiclr-17826	757	134	are	be	AUX
iiclr-17826	757	135	not	not	PART
iiclr-17826	757	136	illegal.234	illegal.234	ADJ
iiclr-17826	757	137	the	the	DET
iiclr-17826	757	138	sec	sec	PROPN
iiclr-17826	757	139	,	,	PUNCT
iiclr-17826	757	140	however	however	ADV
iiclr-17826	757	141	,	,	PUNCT
iiclr-17826	757	142	took	take	VERB
iiclr-17826	757	143	issue	issue	NOUN
iiclr-17826	757	144	with	with	ADP
iiclr-17826	757	145	the	the	DET
iiclr-17826	757	146	idea	idea	NOUN
iiclr-17826	757	147	being	be	AUX
iiclr-17826	757	148	proffered	proffer	VERB
iiclr-17826	757	149	by	by	ADP
iiclr-17826	757	150	commenters	commenter	NOUN
iiclr-17826	757	151	that	that	SCONJ
iiclr-17826	757	152	an	an	DET
iiclr-17826	757	153	attorney	attorney	NOUN
iiclr-17826	757	154	is	be	AUX
iiclr-17826	757	155	never	never	ADV
iiclr-17826	757	156	charged	charge	VERB
iiclr-17826	757	157	with	with	ADP
iiclr-17826	757	158	acting	act	VERB
iiclr-17826	757	159	in	in	ADP
iiclr-17826	757	160	the	the	DET
iiclr-17826	757	161	"	"	PUNCT
iiclr-17826	757	162	best	good	ADJ
iiclr-17826	757	163	interests	interest	NOUN
iiclr-17826	757	164	"	"	PUNCT
iiclr-17826	757	165	of	of	ADP
iiclr-17826	757	166	the	the	DET
iiclr-17826	757	167	corporation	corporation	NOUN
iiclr-17826	757	168	.	.	PUNCT
iiclr-17826	758	1	235	235	NUM
iiclr-17826	759	1	the	the	DET
iiclr-17826	759	2	sec	sec	PROPN
iiclr-17826	759	3	pointed	point	VERB
iiclr-17826	759	4	to	to	ADP
iiclr-17826	759	5	aba	aba	PROPN
iiclr-17826	759	6	model	model	PROPN
iiclr-17826	759	7	rule	rule	NOUN
iiclr-17826	759	8	1.13	1.13	NUM
iiclr-17826	759	9	,	,	PUNCT
iiclr-17826	759	10	which	which	PRON
iiclr-17826	759	11	provides	provide	VERB
iiclr-17826	759	12	that	that	SCONJ
iiclr-17826	759	13	an	an	DET
iiclr-17826	759	14	attorney	attorney	NOUN
iiclr-17826	759	15	is	be	AUX
iiclr-17826	759	16	obligated	obligate	VERB
iiclr-17826	759	17	to	to	PART
iiclr-17826	759	18	act	act	VERB
iiclr-17826	759	19	in	in	ADP
iiclr-17826	759	20	the	the	DET
iiclr-17826	759	21	best	good	ADJ
iiclr-17826	759	22	interest	interest	NOUN
iiclr-17826	759	23	of	of	ADP
iiclr-17826	759	24	the	the	DET
iiclr-17826	759	25	corporation	corporation	NOUN
iiclr-17826	759	26	in	in	ADP
iiclr-17826	759	27	circumstances	circumstance	NOUN
iiclr-17826	759	28	when	when	SCONJ
iiclr-17826	759	29	the	the	DET
iiclr-17826	759	30	attorney	attorney	NOUN
iiclr-17826	759	31	knows	know	VERB
iiclr-17826	759	32	the	the	DET
iiclr-17826	759	33	organization	organization	NOUN
iiclr-17826	759	34	is	be	AUX
iiclr-17826	759	35	likely	likely	ADJ
iiclr-17826	759	36	to	to	PART
iiclr-17826	759	37	be	be	AUX
iiclr-17826	759	38	"	"	PUNCT
iiclr-17826	759	39	substantially	substantially	ADV
iiclr-17826	759	40	injured	injure	VERB
iiclr-17826	759	41	"	"	PUNCT
iiclr-17826	759	42	by	by	ADP
iiclr-17826	759	43	the	the	DET
iiclr-17826	759	44	actions	action	NOUN
iiclr-17826	759	45	of	of	ADP
iiclr-17826	759	46	an	an	DET
iiclr-17826	759	47	individual	individual	NOUN
iiclr-17826	759	48	associated	associate	VERB
iiclr-17826	759	49	with	with	ADP
iiclr-17826	759	50	the	the	DET
iiclr-17826	759	51	organization	organization	NOUN
iiclr-17826	759	52	that	that	PRON
iiclr-17826	759	53	is	be	AUX
iiclr-17826	759	54	in	in	ADP
iiclr-17826	759	55	violation	violation	NOUN
iiclr-17826	759	56	of	of	ADP
iiclr-17826	759	57	the	the	DET
iiclr-17826	759	58	law	law	NOUN
iiclr-17826	759	59	.	.	PUNCT
iiclr-17826	760	1	236	236	NUM
iiclr-17826	760	2	the	the	DET
iiclr-17826	760	3	official	official	ADJ
iiclr-17826	760	4	comment	comment	NOUN
iiclr-17826	760	5	to	to	PART
iiclr-17826	760	6	rule	rule	VERB
iiclr-17826	760	7	1.13	1.13	NUM
iiclr-17826	760	8	states	state	NOUN
iiclr-17826	760	9	that	that	SCONJ
iiclr-17826	760	10	in	in	ADP
iiclr-17826	760	11	such	such	ADJ
iiclr-17826	760	12	instances	instance	NOUN
iiclr-17826	760	13	,	,	PUNCT
iiclr-17826	760	14	it	it	PRON
iiclr-17826	760	15	is	be	AUX
iiclr-17826	760	16	indeed	indeed	ADV
iiclr-17826	760	17	in	in	ADP
iiclr-17826	760	18	the	the	DET
iiclr-17826	760	19	best	good	ADJ
iiclr-17826	760	20	interests	interest	NOUN
iiclr-17826	760	21	of	of	ADP
iiclr-17826	760	22	the	the	DET
iiclr-17826	760	23	corporation	corporation	NOUN
iiclr-17826	760	24	to	to	PART
iiclr-17826	760	25	report	report	VERB
iiclr-17826	760	26	the	the	DET
iiclr-17826	760	27	violation	violation	NOUN
iiclr-17826	760	28	to	to	ADP
iiclr-17826	760	29	higher	high	ADJ
iiclr-17826	760	30	authority	authority	NOUN
iiclr-17826	760	31	within	within	ADP
iiclr-17826	760	32	the	the	DET
iiclr-17826	760	33	organization	organization	NOUN
iiclr-17826	760	34	.	.	PUNCT
iiclr-17826	761	1	237	237	NUM
iiclr-17826	761	2	however	however	ADV
iiclr-17826	761	3	,	,	PUNCT
iiclr-17826	761	4	the	the	DET
iiclr-17826	761	5	sec	sec	PROPN
iiclr-17826	761	6	ultimately	ultimately	ADV
iiclr-17826	761	7	determined	determine	VERB
iiclr-17826	761	8	that	that	SCONJ
iiclr-17826	761	9	because	because	SCONJ
iiclr-17826	761	10	the	the	DET
iiclr-17826	761	11	230	230	NUM
iiclr-17826	761	12	.	.	PUNCT
iiclr-17826	761	13	implementation	implementation	NOUN
iiclr-17826	761	14	of	of	ADP
iiclr-17826	761	15	standards	standard	NOUN
iiclr-17826	761	16	of	of	ADP
iiclr-17826	761	17	professional	professional	ADJ
iiclr-17826	761	18	conduct	conduct	NOUN
iiclr-17826	761	19	for	for	ADP
iiclr-17826	761	20	attorneys	attorney	NOUN
iiclr-17826	761	21	,	,	PUNCT
iiclr-17826	761	22	68	68	NUM
iiclr-17826	761	23	fed	feed	VERB
iiclr-17826	761	24	.	.	PUNCT
iiclr-17826	762	1	reg	reg	PROPN
iiclr-17826	762	2	.	.	PUNCT
iiclr-17826	763	1	at	at	ADP
iiclr-17826	763	2	6,305	6,305	NUM
iiclr-17826	763	3	;	;	PUNCT
iiclr-17826	763	4	implementation	implementation	NOUN
iiclr-17826	763	5	of	of	ADP
iiclr-17826	763	6	standards	standard	NOUN
iiclr-17826	763	7	of	of	ADP
iiclr-17826	763	8	professional	professional	ADJ
iiclr-17826	763	9	conduct	conduct	NOUN
iiclr-17826	763	10	for	for	ADP
iiclr-17826	763	11	attorneys	attorney	NOUN
iiclr-17826	763	12	,	,	PUNCT
iiclr-17826	763	13	67	67	NUM
iiclr-17826	763	14	fed	feed	VERB
iiclr-17826	763	15	.	.	PUNCT
iiclr-17826	764	1	reg	reg	PROPN
iiclr-17826	764	2	.	.	PUNCT
iiclr-17826	765	1	at	at	ADP
iiclr-17826	765	2	71,670	71,670	NUM
iiclr-17826	765	3	.	.	PUNCT
iiclr-17826	765	4	231	231	NUM
iiclr-17826	765	5	.	.	PUNCT
iiclr-17826	766	1	implementation	implementation	NOUN
iiclr-17826	766	2	of	of	ADP
iiclr-17826	766	3	standards	standard	NOUN
iiclr-17826	766	4	of	of	ADP
iiclr-17826	766	5	professional	professional	ADJ
iiclr-17826	766	6	conduct	conduct	NOUN
iiclr-17826	766	7	for	for	ADP
iiclr-17826	766	8	attorneys	attorney	NOUN
iiclr-17826	766	9	,	,	PUNCT
iiclr-17826	766	10	68	68	NUM
iiclr-17826	766	11	fed	feed	VERB
iiclr-17826	766	12	.	.	PUNCT
iiclr-17826	767	1	reg	reg	PROPN
iiclr-17826	767	2	.	.	PUNCT
iiclr-17826	768	1	at	at	ADP
iiclr-17826	768	2	6,305	6,305	NUM
iiclr-17826	768	3	.	.	PUNCT
iiclr-17826	769	1	see	see	VERB
iiclr-17826	769	2	generally	generally	ADV
iiclr-17826	769	3	,	,	PUNCT
iiclr-17826	769	4	koniac	koniac	PROPN
iiclr-17826	769	5	,	,	PUNCT
iiclr-17826	769	6	supra	supra	PROPN
iiclr-17826	769	7	note	note	NOUN
iiclr-17826	769	8	95	95	NUM
iiclr-17826	769	9	,	,	PUNCT
iiclr-17826	769	10	at	at	ADP
iiclr-17826	769	11	1269	1269	NUM
iiclr-17826	769	12	-	-	SYM
iiclr-17826	769	13	1273	1273	NUM
iiclr-17826	769	14	(	(	PUNCT
iiclr-17826	769	15	stating	state	VERB
iiclr-17826	769	16	that	that	SCONJ
iiclr-17826	769	17	proposed	propose	VERB
iiclr-17826	769	18	rule	rule	NOUN
iiclr-17826	769	19	205	205	NUM
iiclr-17826	769	20	caught	catch	VERB
iiclr-17826	769	21	the	the	DET
iiclr-17826	769	22	bar	bar	NOUN
iiclr-17826	769	23	completely	completely	ADV
iiclr-17826	769	24	off	off	ADP
iiclr-17826	769	25	-	-	PUNCT
iiclr-17826	769	26	guard	guard	NOUN
iiclr-17826	769	27	and	and	CCONJ
iiclr-17826	769	28	that	that	SCONJ
iiclr-17826	769	29	the	the	DET
iiclr-17826	769	30	bar	bar	NOUN
iiclr-17826	769	31	objected	object	VERB
iiclr-17826	769	32	to	to	ADP
iiclr-17826	769	33	many	many	ADJ
iiclr-17826	769	34	of	of	ADP
iiclr-17826	769	35	the	the	DET
iiclr-17826	769	36	rule	rule	NOUN
iiclr-17826	769	37	's	's	PART
iiclr-17826	769	38	provisions	provision	NOUN
iiclr-17826	769	39	)	)	PUNCT
iiclr-17826	769	40	.	.	PUNCT
iiclr-17826	770	1	232	232	X
iiclr-17826	770	2	.	.	PUNCT
iiclr-17826	771	1	implementation	implementation	NOUN
iiclr-17826	771	2	of	of	ADP
iiclr-17826	771	3	standards	standard	NOUN
iiclr-17826	771	4	of	of	ADP
iiclr-17826	771	5	professional	professional	ADJ
iiclr-17826	771	6	conduct	conduct	NOUN
iiclr-17826	771	7	for	for	ADP
iiclr-17826	771	8	attorneys	attorney	NOUN
iiclr-17826	771	9	,	,	PUNCT
iiclr-17826	771	10	68	68	NUM
iiclr-17826	771	11	fed	feed	VERB
iiclr-17826	771	12	.	.	PUNCT
iiclr-17826	772	1	reg	reg	PROPN
iiclr-17826	772	2	.	.	PUNCT
iiclr-17826	773	1	at	at	ADP
iiclr-17826	773	2	6,305	6,305	NUM
iiclr-17826	773	3	(	(	PUNCT
iiclr-17826	773	4	citing	cite	VERB
iiclr-17826	773	5	comments	comment	NOUN
iiclr-17826	773	6	of	of	ADP
iiclr-17826	773	7	cleary	cleary	PROPN
iiclr-17826	773	8	,	,	PUNCT
iiclr-17826	773	9	gottlieb	gottlieb	PROPN
iiclr-17826	773	10	,	,	PUNCT
iiclr-17826	773	11	steen	steen	PROPN
iiclr-17826	773	12	&	&	CCONJ
iiclr-17826	773	13	hamilton	hamilton	PROPN
iiclr-17826	773	14	,	,	PUNCT
iiclr-17826	773	15	at	at	ADP
iiclr-17826	773	16	3	3	NUM
iiclr-17826	773	17	-	-	SYM
iiclr-17826	773	18	4	4	NUM
iiclr-17826	773	19	;	;	PUNCT
iiclr-17826	773	20	comments	comment	NOUN
iiclr-17826	773	21	of	of	ADP
iiclr-17826	773	22	corporations	corporation	NOUN
iiclr-17826	773	23	committee	committee	NOUN
iiclr-17826	773	24	,	,	PUNCT
iiclr-17826	773	25	business	business	NOUN
iiclr-17826	773	26	law	law	NOUN
iiclr-17826	773	27	section	section	NOUN
iiclr-17826	773	28	,	,	PUNCT
iiclr-17826	773	29	the	the	DET
iiclr-17826	773	30	state	state	NOUN
iiclr-17826	773	31	bar	bar	NOUN
iiclr-17826	773	32	of	of	ADP
iiclr-17826	773	33	california	california	PROPN
iiclr-17826	773	34	,	,	PUNCT
iiclr-17826	773	35	at	at	ADP
iiclr-17826	773	36	7	7	NUM
iiclr-17826	773	37	;	;	PUNCT
iiclr-17826	773	38	comments	comment	NOUN
iiclr-17826	773	39	of	of	ADP
iiclr-17826	773	40	the	the	DET
iiclr-17826	773	41	american	american	ADJ
iiclr-17826	773	42	corporate	corporate	ADJ
iiclr-17826	773	43	counsel	counsel	PROPN
iiclr-17826	773	44	association	association	PROPN
iiclr-17826	773	45	,	,	PUNCT
iiclr-17826	773	46	at	at	ADP
iiclr-17826	773	47	11	11	NUM
iiclr-17826	773	48	;	;	PUNCT
iiclr-17826	773	49	comments	comment	NOUN
iiclr-17826	773	50	of	of	ADP
iiclr-17826	773	51	task	task	NOUN
iiclr-17826	773	52	force	force	NOUN
iiclr-17826	773	53	on	on	ADP
iiclr-17826	773	54	corporate	corporate	ADJ
iiclr-17826	773	55	responsibility	responsibility	NOUN
iiclr-17826	773	56	of	of	ADP
iiclr-17826	773	57	the	the	DET
iiclr-17826	773	58	county	county	NOUN
iiclr-17826	773	59	of	of	ADP
iiclr-17826	773	60	new	new	PROPN
iiclr-17826	773	61	york	york	PROPN
iiclr-17826	773	62	lawyers	lawyer	NOUN
iiclr-17826	773	63	'	'	PART
iiclr-17826	773	64	association	association	NOUN
iiclr-17826	773	65	,	,	PUNCT
iiclr-17826	773	66	at	at	ADP
iiclr-17826	773	67	2	2	NUM
iiclr-17826	773	68	-	-	SYM
iiclr-17826	773	69	3	3	NUM
iiclr-17826	773	70	)	)	PUNCT
iiclr-17826	773	71	.	.	PUNCT
iiclr-17826	774	1	233	233	NUM
iiclr-17826	774	2	.	.	PUNCT
iiclr-17826	775	1	i	i	PRON
iiclr-17826	775	2	d.	d.	PROPN
iiclr-17826	775	3	234	234	NUM
iiclr-17826	775	4	.	.	PUNCT
iiclr-17826	776	1	i	i	PRON
iiclr-17826	776	2	d.	d.	PROPN
iiclr-17826	776	3	at	at	ADP
iiclr-17826	776	4	6,305	6,305	PROPN
iiclr-17826	776	5	-	-	SYM
iiclr-17826	776	6	06	06	NUM
iiclr-17826	776	7	.	.	PUNCT
iiclr-17826	776	8	235	235	NUM
iiclr-17826	776	9	.	.	PUNCT
iiclr-17826	777	1	i	i	PRON
iiclr-17826	777	2	d.	d.	PROPN
iiclr-17826	777	3	at	at	ADP
iiclr-17826	777	4	6,306	6,306	NUM
iiclr-17826	777	5	.	.	PUNCT
iiclr-17826	778	1	236	236	NUM
iiclr-17826	778	2	.	.	PUNCT
iiclr-17826	779	1	i	i	PRON
iiclr-17826	779	2	d.	d.	PROPN
iiclr-17826	779	3	(	(	PUNCT
iiclr-17826	779	4	citing	cite	VERB
iiclr-17826	779	5	model	model	NOUN
iiclr-17826	779	6	rules	rule	NOUN
iiclr-17826	779	7	of	of	ADP
iiclr-17826	779	8	prof'l	prof'l	PROPN
iiclr-17826	779	9	conduct	conduct	VERB
iiclr-17826	779	10	r.	r.	PROPN
iiclr-17826	779	11	1.13	1.13	NUM
iiclr-17826	779	12	(	(	PUNCT
iiclr-17826	779	13	2002	2002	NUM
iiclr-17826	779	14	)	)	PUNCT
iiclr-17826	779	15	)	)	PUNCT
iiclr-17826	779	16	;	;	PUNCT
iiclr-17826	779	17	model	model	NOUN
iiclr-17826	779	18	rules	rule	NOUN
iiclr-17826	779	19	of	of	ADP
iiclr-17826	779	20	prof'l	prof'l	PROPN
iiclr-17826	779	21	conduct	conduct	VERB
iiclr-17826	779	22	r.	r.	PROPN
iiclr-17826	779	23	1.13(b	1.13(b	PROPN
iiclr-17826	779	24	)	)	PUNCT
iiclr-17826	779	25	(	(	PUNCT
iiclr-17826	779	26	2002	2002	NUM
iiclr-17826	779	27	)	)	PUNCT
iiclr-17826	779	28	.	.	PUNCT
iiclr-17826	780	1	see	see	VERB
iiclr-17826	780	2	model	model	NOUN
iiclr-17826	780	3	rules	rule	NOUN
iiclr-17826	780	4	of	of	ADP
iiclr-17826	780	5	prof'l	prof'l	NUM
iiclr-17826	780	6	conduct	conduct	VERB
iiclr-17826	780	7	r.	r.	PROPN
iiclr-17826	780	8	1.13	1.13	NUM
iiclr-17826	780	9	cmt	cmt	PROPN
iiclr-17826	780	10	.	.	PUNCT
iiclr-17826	781	1	[	[	X
iiclr-17826	781	2	3	3	NUM
iiclr-17826	781	3	]	]	PUNCT
iiclr-17826	781	4	&	&	CCONJ
iiclr-17826	781	5	[	[	X
iiclr-17826	781	6	7	7	NUM
iiclr-17826	781	7	]	]	X
iiclr-17826	781	8	(	(	PUNCT
iiclr-17826	781	9	2002	2002	NUM
iiclr-17826	781	10	)	)	PUNCT
iiclr-17826	781	11	.	.	PUNCT
iiclr-17826	782	1	official	official	ADJ
iiclr-17826	782	2	comment	comment	NOUN
iiclr-17826	782	3	seven	seven	NUM
iiclr-17826	782	4	states	state	NOUN
iiclr-17826	782	5	that	that	SCONJ
iiclr-17826	782	6	:	:	PUNCT
iiclr-17826	782	7	there	there	PRON
iiclr-17826	782	8	are	be	VERB
iiclr-17826	782	9	times	time	NOUN
iiclr-17826	782	10	when	when	SCONJ
iiclr-17826	782	11	the	the	DET
iiclr-17826	782	12	organization	organization	NOUN
iiclr-17826	782	13	's	's	PART
iiclr-17826	782	14	interest	interest	NOUN
iiclr-17826	782	15	may	may	AUX
iiclr-17826	782	16	be	be	AUX
iiclr-17826	782	17	or	or	CCONJ
iiclr-17826	782	18	become	become	VERB
iiclr-17826	782	19	adverse	adverse	ADJ
iiclr-17826	782	20	to	to	ADP
iiclr-17826	782	21	those	those	PRON
iiclr-17826	782	22	of	of	ADP
iiclr-17826	782	23	one	one	NUM
iiclr-17826	782	24	or	or	CCONJ
iiclr-17826	782	25	more	more	ADJ
iiclr-17826	782	26	of	of	ADP
iiclr-17826	782	27	its	its	PRON
iiclr-17826	782	28	constituents	constituent	NOUN
iiclr-17826	782	29	.	.	PUNCT
iiclr-17826	783	1	in	in	ADP
iiclr-17826	783	2	such	such	ADJ
iiclr-17826	783	3	circumstances	circumstance	NOUN
iiclr-17826	783	4	the	the	DET
iiclr-17826	783	5	lawyer	lawyer	NOUN
iiclr-17826	783	6	should	should	AUX
iiclr-17826	783	7	advise	advise	VERB
iiclr-17826	783	8	any	any	DET
iiclr-17826	783	9	constituent	constituent	NOUN
iiclr-17826	783	10	,	,	PUNCT
iiclr-17826	783	11	whose	whose	DET
iiclr-17826	783	12	interest	interest	NOUN
iiclr-17826	783	13	the	the	DET
iiclr-17826	783	14	lawyer	lawyer	NOUN
iiclr-17826	783	15	finds	find	VERB
iiclr-17826	783	16	adverse	adverse	ADJ
iiclr-17826	783	17	to	to	ADP
iiclr-17826	783	18	that	that	PRON
iiclr-17826	783	19	of	of	ADP
iiclr-17826	783	20	the	the	DET
iiclr-17826	783	21	organization	organization	NOUN
iiclr-17826	783	22	of	of	ADP
iiclr-17826	783	23	the	the	DET
iiclr-17826	783	24	conflict	conflict	NOUN
iiclr-17826	783	25	or	or	CCONJ
iiclr-17826	783	26	potential	potential	ADJ
iiclr-17826	783	27	conflict	conflict	NOUN
iiclr-17826	783	28	of	of	ADP
iiclr-17826	783	29	interest	interest	NOUN
iiclr-17826	783	30	,	,	PUNCT
iiclr-17826	783	31	that	that	SCONJ
iiclr-17826	783	32	the	the	DET
iiclr-17826	783	33	lawyer	lawyer	NOUN
iiclr-17826	783	34	can	can	AUX
iiclr-17826	783	35	not	not	PART
iiclr-17826	783	36	represent	represent	VERB
iiclr-17826	783	37	such	such	ADJ
iiclr-17826	783	38	constituent	constituent	NOUN
iiclr-17826	783	39	,	,	PUNCT
iiclr-17826	783	40	and	and	CCONJ
iiclr-17826	783	41	that	that	SCONJ
iiclr-17826	783	42	such	such	ADJ
iiclr-17826	783	43	person	person	NOUN
iiclr-17826	783	44	may	may	AUX
iiclr-17826	783	45	wish	wish	VERB
iiclr-17826	783	46	to	to	PART
iiclr-17826	783	47	obtain	obtain	VERB
iiclr-17826	783	48	independent	independent	ADJ
iiclr-17826	783	49	representation	representation	NOUN
iiclr-17826	783	50	.	.	PUNCT
iiclr-17826	784	1	model	model	NOUN
iiclr-17826	784	2	rules	rule	NOUN
iiclr-17826	784	3	of	of	ADP
iiclr-17826	784	4	prof'l	prof'l	NUM
iiclr-17826	784	5	conduct	conduct	VERB
iiclr-17826	784	6	r.	r.	PROPN
iiclr-17826	784	7	1.13	1.13	NUM
iiclr-17826	784	8	cmt	cmt	PROPN
iiclr-17826	784	9	.	.	PUNCT
iiclr-17826	785	1	[	[	X
iiclr-17826	785	2	7	7	NUM
iiclr-17826	785	3	]	]	SYM
iiclr-17826	785	4	.	.	PUNCT
iiclr-17826	786	1	237	237	NUM
iiclr-17826	786	2	.	.	PUNCT
iiclr-17826	787	1	model	model	NOUN
iiclr-17826	787	2	rules	rule	NOUN
iiclr-17826	787	3	of	of	ADP
iiclr-17826	787	4	prof'l	prof'l	NUM
iiclr-17826	787	5	conduct	conduct	VERB
iiclr-17826	787	6	r.	r.	PROPN
iiclr-17826	787	7	1.13	1.13	NUM
iiclr-17826	787	8	cmt	cmt	PROPN
iiclr-17826	787	9	.	.	PUNCT
iiclr-17826	788	1	[	[	X
iiclr-17826	788	2	3	3	NUM
iiclr-17826	788	3	]	]	PUNCT
iiclr-17826	788	4	.	.	PUNCT
iiclr-17826	789	1	2004	2004	NUM
iiclr-17826	789	2	]	]	X
iiclr-17826	789	3	ind	ind	NOUN
iiclr-17826	789	4	.	.	PUNCT
iiclr-17826	790	1	int'l	int'l	PROPN
iiclr-17826	790	2	&	&	CCONJ
iiclr-17826	790	3	comp	comp	PROPN
iiclr-17826	790	4	.	.	PUNCT
iiclr-17826	791	1	l.	l.	PROPN
iiclr-17826	791	2	rev	rev	PROPN
iiclr-17826	791	3	.	.	PUNCT
iiclr-17826	792	1	corporate	corporate	ADJ
iiclr-17826	792	2	attorney	attorney	NOUN
iiclr-17826	792	3	is	be	AUX
iiclr-17826	792	4	not	not	PART
iiclr-17826	792	5	obligated	obligate	VERB
iiclr-17826	792	6	to	to	PART
iiclr-17826	792	7	act	act	VERB
iiclr-17826	792	8	in	in	ADP
iiclr-17826	792	9	the	the	DET
iiclr-17826	792	10	best	good	ADJ
iiclr-17826	792	11	interest	interest	NOUN
iiclr-17826	792	12	of	of	ADP
iiclr-17826	792	13	the	the	DET
iiclr-17826	792	14	issuer	issuer	NOUN
iiclr-17826	792	15	with	with	ADP
iiclr-17826	792	16	respect	respect	NOUN
iiclr-17826	792	17	to	to	ADP
iiclr-17826	792	18	corporate	corporate	ADJ
iiclr-17826	792	19	decisions	decision	NOUN
iiclr-17826	792	20	traditionally	traditionally	ADV
iiclr-17826	792	21	reserved	reserve	VERB
iiclr-17826	792	22	for	for	ADP
iiclr-17826	792	23	management	management	NOUN
iiclr-17826	792	24	,	,	PUNCT
iiclr-17826	792	25	the	the	DET
iiclr-17826	792	26	statement	statement	NOUN
iiclr-17826	792	27	would	would	AUX
iiclr-17826	792	28	be	be	AUX
iiclr-17826	792	29	removed	remove	VERB
iiclr-17826	792	30	.	.	PUNCT
iiclr-17826	792	31	"	"	PUNCT
iiclr-17826	793	1	8	8	NUM
iiclr-17826	793	2	as	as	ADP
iiclr-17826	793	3	to	to	ADP
iiclr-17826	793	4	the	the	DET
iiclr-17826	793	5	concern	concern	NOUN
iiclr-17826	793	6	that	that	SCONJ
iiclr-17826	793	7	the	the	DET
iiclr-17826	793	8	proposed	propose	VERB
iiclr-17826	793	9	language	language	NOUN
iiclr-17826	793	10	creates	create	VERB
iiclr-17826	793	11	a	a	DET
iiclr-17826	793	12	potential	potential	ADJ
iiclr-17826	793	13	basis	basis	NOUN
iiclr-17826	793	14	for	for	ADP
iiclr-17826	793	15	a	a	DET
iiclr-17826	793	16	private	private	ADJ
iiclr-17826	793	17	right	right	NOUN
iiclr-17826	793	18	of	of	ADP
iiclr-17826	793	19	action	action	NOUN
iiclr-17826	793	20	,	,	PUNCT
iiclr-17826	793	21	the	the	DET
iiclr-17826	793	22	sec	sec	PROPN
iiclr-17826	793	23	made	make	VERB
iiclr-17826	793	24	it	it	PRON
iiclr-17826	793	25	clear	clear	ADJ
iiclr-17826	793	26	that	that	SCONJ
iiclr-17826	793	27	rule	rule	NOUN
iiclr-17826	793	28	205	205	NUM
iiclr-17826	793	29	does	do	AUX
iiclr-17826	793	30	not	not	PART
iiclr-17826	793	31	create	create	VERB
iiclr-17826	793	32	a	a	DET
iiclr-17826	793	33	fiduciary	fiduciary	ADJ
iiclr-17826	793	34	duty	duty	NOUN
iiclr-17826	793	35	to	to	ADP
iiclr-17826	793	36	the	the	DET
iiclr-17826	793	37	shareholders	shareholder	NOUN
iiclr-17826	793	38	of	of	ADP
iiclr-17826	793	39	the	the	DET
iiclr-17826	793	40	organization.239	organization.239	PROPN
iiclr-17826	793	41	the	the	DET
iiclr-17826	793	42	sec	sec	PROPN
iiclr-17826	793	43	was	be	AUX
iiclr-17826	793	44	cognizant	cognizant	ADJ
iiclr-17826	793	45	of	of	ADP
iiclr-17826	793	46	the	the	DET
iiclr-17826	793	47	fact	fact	NOUN
iiclr-17826	793	48	that	that	SCONJ
iiclr-17826	793	49	courts	court	NOUN
iiclr-17826	793	50	have	have	AUX
iiclr-17826	793	51	generally	generally	ADV
iiclr-17826	793	52	held	hold	VERB
iiclr-17826	793	53	that	that	SCONJ
iiclr-17826	793	54	that	that	SCONJ
iiclr-17826	793	55	an	an	DET
iiclr-17826	793	56	attorney	attorney	NOUN
iiclr-17826	793	57	does	do	AUX
iiclr-17826	793	58	not	not	PART
iiclr-17826	793	59	owe	owe	VERB
iiclr-17826	793	60	a	a	DET
iiclr-17826	793	61	legal	legal	ADJ
iiclr-17826	793	62	obligation	obligation	NOUN
iiclr-17826	793	63	to	to	ADP
iiclr-17826	793	64	the	the	DET
iiclr-17826	793	65	constituents	constituent	NOUN
iiclr-17826	793	66	of	of	ADP
iiclr-17826	793	67	an	an	DET
iiclr-17826	793	68	issuer	issuer	NOUN
iiclr-17826	793	69	,	,	PUNCT
iiclr-17826	793	70	including	include	VERB
iiclr-17826	793	71	its	its	PRON
iiclr-17826	793	72	shareholders	shareholder	NOUN
iiclr-17826	793	73	.	.	PUNCT
iiclr-17826	794	1	2	2	X
iiclr-17826	794	2	"	"	PUNCT
iiclr-17826	794	3	accordingly	accordingly	ADV
iiclr-17826	794	4	,	,	PUNCT
iiclr-17826	794	5	the	the	DET
iiclr-17826	794	6	sec	sec	PROPN
iiclr-17826	794	7	deleted	delete	VERB
iiclr-17826	794	8	from	from	ADP
iiclr-17826	794	9	the	the	DET
iiclr-17826	794	10	final	final	ADJ
iiclr-17826	794	11	rule	rule	NOUN
iiclr-17826	794	12	any	any	DET
iiclr-17826	794	13	reference	reference	NOUN
iiclr-17826	794	14	to	to	ADP
iiclr-17826	794	15	the	the	DET
iiclr-17826	794	16	attorney	attorney	NOUN
iiclr-17826	794	17	acting	act	VERB
iiclr-17826	794	18	in	in	ADP
iiclr-17826	794	19	the	the	DET
iiclr-17826	794	20	best	good	ADJ
iiclr-17826	794	21	interest	interest	NOUN
iiclr-17826	794	22	of	of	ADP
iiclr-17826	794	23	the	the	DET
iiclr-17826	794	24	shareholder.24	shareholder.24	NOUN
iiclr-17826	794	25	'	'	PART
iiclr-17826	794	26	the	the	DET
iiclr-17826	794	27	final	final	ADJ
iiclr-17826	794	28	rule	rule	NOUN
iiclr-17826	794	29	makes	make	VERB
iiclr-17826	794	30	it	it	PRON
iiclr-17826	794	31	clear	clear	ADJ
iiclr-17826	794	32	that	that	SCONJ
iiclr-17826	794	33	the	the	DET
iiclr-17826	794	34	lawyer	lawyer	NOUN
iiclr-17826	794	35	"	"	PUNCT
iiclr-17826	794	36	owes	owe	VERB
iiclr-17826	794	37	his	his	PRON
iiclr-17826	794	38	or	or	CCONJ
iiclr-17826	794	39	her	her	PRON
iiclr-17826	794	40	professional	professional	ADJ
iiclr-17826	794	41	and	and	CCONJ
iiclr-17826	794	42	ethical	ethical	ADJ
iiclr-17826	794	43	duties	duty	NOUN
iiclr-17826	794	44	to	to	ADP
iiclr-17826	794	45	the	the	DET
iiclr-17826	794	46	issuer	issuer	NOUN
iiclr-17826	794	47	as	as	ADP
iiclr-17826	794	48	an	an	DET
iiclr-17826	794	49	organization	organization	NOUN
iiclr-17826	794	50	.	.	PUNCT
iiclr-17826	795	1	242	242	NUM
iiclr-17826	795	2	c.	c.	PROPN
iiclr-17826	795	3	material	material	PROPN
iiclr-17826	795	4	violation	violation	NOUN
iiclr-17826	795	5	and	and	CCONJ
iiclr-17826	795	6	up	up	ADP
iiclr-17826	795	7	-	-	PUNCT
iiclr-17826	795	8	the	the	DET
iiclr-17826	795	9	-	-	PUNCT
iiclr-17826	795	10	ladder	ladder	NOUN
iiclr-17826	795	11	reporting	reporting	NOUN
iiclr-17826	795	12	section	section	NOUN
iiclr-17826	795	13	205.3(b	205.3(b	NUM
iiclr-17826	795	14	)	)	PUNCT
iiclr-17826	795	15	clarifies	clarify	VERB
iiclr-17826	795	16	the	the	DET
iiclr-17826	795	17	attorney	attorney	NOUN
iiclr-17826	795	18	's	's	PART
iiclr-17826	795	19	duty	duty	NOUN
iiclr-17826	795	20	to	to	PART
iiclr-17826	795	21	protect	protect	VERB
iiclr-17826	795	22	the	the	DET
iiclr-17826	795	23	corporation	corporation	NOUN
iiclr-17826	795	24	by	by	ADP
iiclr-17826	795	25	requiring	require	VERB
iiclr-17826	795	26	the	the	DET
iiclr-17826	795	27	attorney	attorney	NOUN
iiclr-17826	795	28	to	to	PART
iiclr-17826	795	29	report	report	VERB
iiclr-17826	795	30	:	:	PUNCT
iiclr-17826	795	31	(	(	PUNCT
iiclr-17826	795	32	i	i	NOUN
iiclr-17826	795	33	)	)	PUNCT
iiclr-17826	795	34	"	"	PUNCT
iiclr-17826	795	35	evidence	evidence	NOUN
iiclr-17826	795	36	of	of	ADP
iiclr-17826	795	37	a	a	DET
iiclr-17826	795	38	material	material	NOUN
iiclr-17826	795	39	violation	violation	NOUN
iiclr-17826	795	40	"	"	PUNCT
iiclr-17826	795	41	of	of	ADP
iiclr-17826	795	42	u.s	u.s	PROPN
iiclr-17826	795	43	.	.	PROPN
iiclr-17826	795	44	federal	federal	ADJ
iiclr-17826	795	45	or	or	CCONJ
iiclr-17826	795	46	state	state	NOUN
iiclr-17826	795	47	securities	security	NOUN
iiclr-17826	795	48	law	law	NOUN
iiclr-17826	795	49	;	;	PUNCT
iiclr-17826	795	50	(	(	PUNCT
iiclr-17826	795	51	ii	ii	NOUN
iiclr-17826	795	52	)	)	PUNCT
iiclr-17826	795	53	a	a	DET
iiclr-17826	795	54	material	material	NOUN
iiclr-17826	795	55	breach	breach	NOUN
iiclr-17826	795	56	of	of	ADP
iiclr-17826	795	57	fiduciary	fiduciary	ADJ
iiclr-17826	795	58	duty	duty	NOUN
iiclr-17826	795	59	arising	arise	VERB
iiclr-17826	795	60	under	under	ADP
iiclr-17826	795	61	u.s	u.s	PROPN
iiclr-17826	795	62	.	.	PROPN
iiclr-17826	795	63	federal	federal	ADJ
iiclr-17826	795	64	or	or	CCONJ
iiclr-17826	795	65	state	state	NOUN
iiclr-17826	795	66	law	law	NOUN
iiclr-17826	795	67	;	;	PUNCT
iiclr-17826	795	68	or	or	CCONJ
iiclr-17826	795	69	(	(	PUNCT
iiclr-17826	795	70	iii	iii	X
iiclr-17826	795	71	)	)	PUNCT
iiclr-17826	795	72	a	a	DET
iiclr-17826	795	73	similar	similar	ADJ
iiclr-17826	795	74	material	material	NOUN
iiclr-17826	795	75	violation	violation	NOUN
iiclr-17826	795	76	of	of	ADP
iiclr-17826	795	77	any	any	DET
iiclr-17826	795	78	u.s	u.s	PROPN
iiclr-17826	795	79	.	.	PROPN
iiclr-17826	795	80	federal	federal	ADJ
iiclr-17826	795	81	or	or	CCONJ
iiclr-17826	795	82	state	state	NOUN
iiclr-17826	795	83	law.243	law.243	NOUN
iiclr-17826	795	84	under	under	ADP
iiclr-17826	795	85	the	the	DET
iiclr-17826	795	86	rule	rule	NOUN
iiclr-17826	795	87	,	,	PUNCT
iiclr-17826	795	88	an	an	DET
iiclr-17826	795	89	attorney	attorney	NOUN
iiclr-17826	795	90	that	that	PRON
iiclr-17826	795	91	becomes	become	VERB
iiclr-17826	795	92	aware	aware	ADJ
iiclr-17826	795	93	of	of	ADP
iiclr-17826	795	94	evidence	evidence	NOUN
iiclr-17826	795	95	of	of	ADP
iiclr-17826	795	96	a	a	DET
iiclr-17826	795	97	material	material	ADJ
iiclr-17826	795	98	violation	violation	NOUN
iiclr-17826	795	99	of	of	ADP
iiclr-17826	795	100	any	any	PRON
iiclr-17826	795	101	of	of	ADP
iiclr-17826	795	102	these	these	DET
iiclr-17826	795	103	categories	category	NOUN
iiclr-17826	795	104	committed	commit	VERB
iiclr-17826	795	105	by	by	ADP
iiclr-17826	795	106	any	any	DET
iiclr-17826	795	107	officer	officer	NOUN
iiclr-17826	795	108	,	,	PUNCT
iiclr-17826	795	109	director	director	NOUN
iiclr-17826	795	110	,	,	PUNCT
iiclr-17826	795	111	employee	employee	NOUN
iiclr-17826	795	112	,	,	PUNCT
iiclr-17826	795	113	or	or	CCONJ
iiclr-17826	795	114	agent	agent	NOUN
iiclr-17826	795	115	of	of	ADP
iiclr-17826	795	116	the	the	DET
iiclr-17826	795	117	issuer	issuer	NOUN
iiclr-17826	795	118	,	,	PUNCT
iiclr-17826	795	119	must	must	AUX
iiclr-17826	795	120	report	report	VERB
iiclr-17826	795	121	the	the	DET
iiclr-17826	795	122	evidence	evidence	NOUN
iiclr-17826	795	123	to	to	ADP
iiclr-17826	795	124	the	the	DET
iiclr-17826	795	125	issuer	issuer	NOUN
iiclr-17826	795	126	's	's	PART
iiclr-17826	795	127	chief	chief	ADJ
iiclr-17826	795	128	legal	legal	ADJ
iiclr-17826	795	129	officer	officer	NOUN
iiclr-17826	795	130	(	(	PUNCT
iiclr-17826	795	131	clo	clo	PROPN
iiclr-17826	795	132	)	)	PUNCT
iiclr-17826	795	133	or	or	CCONJ
iiclr-17826	795	134	chief	chief	ADJ
iiclr-17826	795	135	executive	executive	ADJ
iiclr-17826	795	136	officer	officer	NOUN
iiclr-17826	795	137	(	(	PUNCT
iiclr-17826	795	138	ceo	ceo	NOUN
iiclr-17826	795	139	)	)	PUNCT
iiclr-17826	795	140	(	(	PUNCT
iiclr-17826	795	141	or	or	CCONJ
iiclr-17826	795	142	the	the	DET
iiclr-17826	795	143	equivalents	equivalent	NOUN
iiclr-17826	795	144	thereof).24	thereof).24	PRON
iiclr-17826	795	145	first	first	ADV
iiclr-17826	795	146	,	,	PUNCT
iiclr-17826	795	147	it	it	PRON
iiclr-17826	795	148	is	be	AUX
iiclr-17826	795	149	important	important	ADJ
iiclr-17826	795	150	to	to	PART
iiclr-17826	795	151	clarify	clarify	VERB
iiclr-17826	795	152	"	"	PUNCT
iiclr-17826	795	153	material	material	NOUN
iiclr-17826	795	154	violation	violation	NOUN
iiclr-17826	795	155	.	.	PUNCT
iiclr-17826	795	156	"	"	PUNCT
iiclr-17826	796	1	the	the	DET
iiclr-17826	796	2	final	final	ADJ
iiclr-17826	796	3	rule	rule	NOUN
iiclr-17826	796	4	makes	make	VERB
iiclr-17826	796	5	it	it	PRON
iiclr-17826	796	6	clear	clear	ADJ
iiclr-17826	796	7	that	that	SCONJ
iiclr-17826	796	8	the	the	DET
iiclr-17826	796	9	violation	violation	NOUN
iiclr-17826	796	10	must	must	AUX
iiclr-17826	796	11	arise	arise	VERB
iiclr-17826	796	12	under	under	ADP
iiclr-17826	796	13	u.s	u.s	PROPN
iiclr-17826	796	14	.	.	PROPN
iiclr-17826	796	15	federal	federal	PROPN
iiclr-17826	796	16	or	or	CCONJ
iiclr-17826	796	17	state	state	NOUN
iiclr-17826	796	18	law.245	law.245	NOUN
iiclr-17826	796	19	the	the	DET
iiclr-17826	796	20	rule	rule	NOUN
iiclr-17826	796	21	does	do	AUX
iiclr-17826	796	22	not	not	PART
iiclr-17826	796	23	apply	apply	VERB
iiclr-17826	796	24	to	to	ADP
iiclr-17826	796	25	violations	violation	NOUN
iiclr-17826	796	26	of	of	ADP
iiclr-17826	796	27	foreign	foreign	ADJ
iiclr-17826	796	28	laws.2	laws.2	NOUN
iiclr-17826	796	29	'	'	PUNCT
iiclr-17826	796	30	also	also	ADV
iiclr-17826	796	31	,	,	PUNCT
iiclr-17826	796	32	the	the	DET
iiclr-17826	796	33	rule	rule	NOUN
iiclr-17826	796	34	does	do	VERB
iiclr-17826	796	35	not	not	PART
iiclr-17826	796	36	238	238	NUM
iiclr-17826	796	37	.	.	PUNCT
iiclr-17826	797	1	implementation	implementation	NOUN
iiclr-17826	797	2	of	of	ADP
iiclr-17826	797	3	standards	standard	NOUN
iiclr-17826	797	4	of	of	ADP
iiclr-17826	797	5	professional	professional	ADJ
iiclr-17826	797	6	conduct	conduct	NOUN
iiclr-17826	797	7	for	for	ADP
iiclr-17826	797	8	attorneys	attorney	NOUN
iiclr-17826	797	9	,	,	PUNCT
iiclr-17826	797	10	68	68	NUM
iiclr-17826	797	11	fed	feed	VERB
iiclr-17826	797	12	.	.	PUNCT
iiclr-17826	798	1	reg	reg	PROPN
iiclr-17826	798	2	.	.	PUNCT
iiclr-17826	799	1	at	at	ADP
iiclr-17826	799	2	6,306	6,306	NUM
iiclr-17826	799	3	.	.	PUNCT
iiclr-17826	800	1	239	239	NUM
iiclr-17826	800	2	.	.	PUNCT
iiclr-17826	801	1	i	i	PRON
iiclr-17826	801	2	d.	d.	PROPN
iiclr-17826	801	3	240	240	NUM
iiclr-17826	801	4	.	.	PUNCT
iiclr-17826	802	1	i	i	PRON
iiclr-17826	802	2	d.	d.	PROPN
iiclr-17826	802	3	(	(	PUNCT
iiclr-17826	802	4	citations	citation	NOUN
iiclr-17826	802	5	omitted	omit	VERB
iiclr-17826	802	6	)	)	PUNCT
iiclr-17826	802	7	.	.	PUNCT
iiclr-17826	803	1	see	see	VERB
iiclr-17826	803	2	,	,	PUNCT
iiclr-17826	803	3	e.g.	e.g.	ADV
iiclr-17826	803	4	,	,	PUNCT
iiclr-17826	803	5	carlson	carlson	PROPN
iiclr-17826	803	6	v.	v.	PROPN
iiclr-17826	803	7	fredrickson	fredrickson	PROPN
iiclr-17826	803	8	&	&	CCONJ
iiclr-17826	803	9	byron	byron	PROPN
iiclr-17826	803	10	p.a	p.a	PROPN
iiclr-17826	803	11	.	.	PROPN
iiclr-17826	803	12	,	,	PUNCT
iiclr-17826	803	13	475	475	NUM
iiclr-17826	803	14	n.w.2d	n.w.2d	ADP
iiclr-17826	803	15	882	882	NUM
iiclr-17826	803	16	(	(	PUNCT
iiclr-17826	803	17	minn	minn	PROPN
iiclr-17826	803	18	.	.	PUNCT
iiclr-17826	804	1	ct	ct	PROPN
iiclr-17826	804	2	.	.	PUNCT
iiclr-17826	805	1	app	app	PROPN
iiclr-17826	805	2	.	.	PROPN
iiclr-17826	805	3	1991	1991	NUM
iiclr-17826	805	4	)	)	PUNCT
iiclr-17826	806	1	(	(	PUNCT
iiclr-17826	806	2	court	court	NOUN
iiclr-17826	806	3	held	hold	VERB
iiclr-17826	806	4	that	that	SCONJ
iiclr-17826	806	5	representation	representation	NOUN
iiclr-17826	806	6	of	of	ADP
iiclr-17826	806	7	a	a	DET
iiclr-17826	806	8	business	business	NOUN
iiclr-17826	806	9	does	do	AUX
iiclr-17826	806	10	not	not	PART
iiclr-17826	806	11	amount	amount	VERB
iiclr-17826	806	12	to	to	ADP
iiclr-17826	806	13	representation	representation	NOUN
iiclr-17826	806	14	of	of	ADP
iiclr-17826	806	15	the	the	DET
iiclr-17826	806	16	business	business	NOUN
iiclr-17826	806	17	owner	owner	NOUN
iiclr-17826	806	18	)	)	PUNCT
iiclr-17826	806	19	;	;	PUNCT
iiclr-17826	806	20	cole	cole	PROPN
iiclr-17826	806	21	v.	v.	PROPN
iiclr-17826	806	22	ruidoso	ruidoso	PROPN
iiclr-17826	806	23	mun	mun	PROPN
iiclr-17826	806	24	.	.	PUNCT
iiclr-17826	807	1	sch	sch	PROPN
iiclr-17826	807	2	.	.	PROPN
iiclr-17826	807	3	,	,	PUNCT
iiclr-17826	807	4	43	43	NUM
iiclr-17826	807	5	f.3d	f.3d	NUM
iiclr-17826	807	6	1373	1373	NUM
iiclr-17826	807	7	(	(	PUNCT
iiclr-17826	807	8	10th	10th	ADJ
iiclr-17826	807	9	cir	cir	NOUN
iiclr-17826	807	10	.	.	PROPN
iiclr-17826	807	11	1994	1994	NUM
iiclr-17826	807	12	)	)	PUNCT
iiclr-17826	808	1	;	;	PUNCT
iiclr-17826	809	1	bobbitt	bobbitt	PROPN
iiclr-17826	809	2	v.	v.	CCONJ
iiclr-17826	809	3	victorian	victorian	PROPN
iiclr-17826	809	4	house	house	PROPN
iiclr-17826	809	5	,	,	PUNCT
iiclr-17826	809	6	inc	inc	PROPN
iiclr-17826	809	7	.	.	PROPN
iiclr-17826	809	8	545	545	NUM
iiclr-17826	809	9	f.supp	f.supp	ADJ
iiclr-17826	809	10	.	.	PROPN
iiclr-17826	809	11	1124	1124	NUM
iiclr-17826	809	12	(	(	PUNCT
iiclr-17826	809	13	n.d	n.d	PROPN
iiclr-17826	809	14	.	.	PROPN
iiclr-17826	809	15	1111982	1111982	NUM
iiclr-17826	809	16	)	)	PUNCT
iiclr-17826	809	17	;	;	PUNCT
iiclr-17826	809	18	field	field	NOUN
iiclr-17826	809	19	v.	v.	PROPN
iiclr-17826	809	20	freedman	freedman	PROPN
iiclr-17826	809	21	,	,	PUNCT
iiclr-17826	809	22	527	527	NUM
iiclr-17826	809	23	f.supp	f.supp	ADJ
iiclr-17826	809	24	.	.	PROPN
iiclr-17826	810	1	935	935	NUM
iiclr-17826	810	2	(	(	PUNCT
iiclr-17826	810	3	kan	kan	PROPN
iiclr-17826	810	4	.	.	PROPN
iiclr-17826	810	5	1981	1981	NUM
iiclr-17826	810	6	)	)	PUNCT
iiclr-17826	810	7	.	.	PUNCT
iiclr-17826	811	1	241	241	X
iiclr-17826	811	2	.	.	PUNCT
iiclr-17826	812	1	implementation	implementation	NOUN
iiclr-17826	812	2	of	of	ADP
iiclr-17826	812	3	standards	standard	NOUN
iiclr-17826	812	4	of	of	ADP
iiclr-17826	812	5	professional	professional	ADJ
iiclr-17826	812	6	conduct	conduct	NOUN
iiclr-17826	812	7	for	for	ADP
iiclr-17826	812	8	attorneys	attorney	NOUN
iiclr-17826	812	9	,	,	PUNCT
iiclr-17826	812	10	68	68	NUM
iiclr-17826	812	11	fed	feed	VERB
iiclr-17826	812	12	.	.	PUNCT
iiclr-17826	813	1	reg	reg	PROPN
iiclr-17826	813	2	.	.	PUNCT
iiclr-17826	814	1	at	at	ADP
iiclr-17826	814	2	6,306	6,306	NUM
iiclr-17826	814	3	.	.	PUNCT
iiclr-17826	815	1	242	242	NUM
iiclr-17826	815	2	.	.	X
iiclr-17826	815	3	17	17	NUM
iiclr-17826	815	4	c.f.r	c.f.r	NOUN
iiclr-17826	815	5	.	.	PUNCT
iiclr-17826	816	1	§	§	PROPN
iiclr-17826	816	2	205.3(a	205.3(a	PROPN
iiclr-17826	816	3	)	)	PUNCT
iiclr-17826	816	4	.	.	PUNCT
iiclr-17826	817	1	see	see	VERB
iiclr-17826	817	2	also	also	ADV
iiclr-17826	817	3	palmer	palmer	NOUN
iiclr-17826	817	4	,	,	PUNCT
iiclr-17826	817	5	supra	supra	PROPN
iiclr-17826	817	6	note	note	NOUN
iiclr-17826	817	7	93	93	NUM
iiclr-17826	817	8	.	.	PUNCT
iiclr-17826	818	1	243	243	NUM
iiclr-17826	818	2	.	.	NOUN
iiclr-17826	818	3	17	17	NUM
iiclr-17826	818	4	c.f.r	c.f.r	NOUN
iiclr-17826	818	5	.	.	PUNCT
iiclr-17826	819	1	§	§	PROPN
iiclr-17826	819	2	205.3(b	205.3(b	PROPN
iiclr-17826	819	3	)	)	PUNCT
iiclr-17826	819	4	(	(	PUNCT
iiclr-17826	819	5	2003	2003	NUM
iiclr-17826	819	6	)	)	PUNCT
iiclr-17826	819	7	;	;	PUNCT
iiclr-17826	819	8	17	17	NUM
iiclr-17826	819	9	c.f.r	c.f.r	NOUN
iiclr-17826	819	10	.	.	PUNCT
iiclr-17826	820	1	§	§	PROPN
iiclr-17826	820	2	205.2(i	205.2(i	PROPN
iiclr-17826	820	3	)	)	PUNCT
iiclr-17826	820	4	(	(	PUNCT
iiclr-17826	820	5	2003	2003	NUM
iiclr-17826	820	6	)	)	PUNCT
iiclr-17826	820	7	.	.	PUNCT
iiclr-17826	821	1	"	"	PUNCT
iiclr-17826	821	2	material	material	NOUN
iiclr-17826	821	3	violation	violation	NOUN
iiclr-17826	821	4	means	mean	VERB
iiclr-17826	821	5	a	a	DET
iiclr-17826	821	6	material	material	ADJ
iiclr-17826	821	7	violation	violation	NOUN
iiclr-17826	821	8	of	of	ADP
iiclr-17826	821	9	an	an	DET
iiclr-17826	821	10	applicable	applicable	ADJ
iiclr-17826	821	11	united	united	PROPN
iiclr-17826	821	12	states	states	PROPN
iiclr-17826	821	13	federal	federal	ADJ
iiclr-17826	821	14	or	or	CCONJ
iiclr-17826	821	15	state	state	NOUN
iiclr-17826	821	16	securities	security	NOUN
iiclr-17826	821	17	law	law	NOUN
iiclr-17826	821	18	,	,	PUNCT
iiclr-17826	821	19	a	a	DET
iiclr-17826	821	20	material	material	NOUN
iiclr-17826	821	21	breach	breach	NOUN
iiclr-17826	821	22	of	of	ADP
iiclr-17826	821	23	fiduciary	fiduciary	ADJ
iiclr-17826	821	24	duty	duty	NOUN
iiclr-17826	821	25	arising	arise	VERB
iiclr-17826	821	26	under	under	ADP
iiclr-17826	821	27	united	united	PROPN
iiclr-17826	821	28	states	states	PROPN
iiclr-17826	821	29	federal	federal	ADJ
iiclr-17826	821	30	or	or	CCONJ
iiclr-17826	821	31	state	state	NOUN
iiclr-17826	821	32	law	law	NOUN
iiclr-17826	821	33	,	,	PUNCT
iiclr-17826	821	34	or	or	CCONJ
iiclr-17826	821	35	a	a	DET
iiclr-17826	821	36	similar	similar	ADJ
iiclr-17826	821	37	material	material	NOUN
iiclr-17826	821	38	violation	violation	NOUN
iiclr-17826	821	39	of	of	ADP
iiclr-17826	821	40	any	any	DET
iiclr-17826	821	41	united	united	PROPN
iiclr-17826	821	42	states	states	PROPN
iiclr-17826	821	43	federal	federal	ADJ
iiclr-17826	821	44	or	or	CCONJ
iiclr-17826	821	45	state	state	NOUN
iiclr-17826	821	46	law	law	NOUN
iiclr-17826	821	47	.	.	PUNCT
iiclr-17826	821	48	"	"	PUNCT
iiclr-17826	822	1	17	17	NUM
iiclr-17826	822	2	c.f.r	c.f.r	NOUN
iiclr-17826	822	3	.	.	PUNCT
iiclr-17826	823	1	§	§	PROPN
iiclr-17826	823	2	205.2(i	205.2(i	PROPN
iiclr-17826	823	3	)	)	PUNCT
iiclr-17826	823	4	.	.	PUNCT
iiclr-17826	824	1	244	244	NUM
iiclr-17826	824	2	.	.	PUNCT
iiclr-17826	825	1	17	17	NUM
iiclr-17826	825	2	c.f.r	c.f.r	NOUN
iiclr-17826	825	3	.	.	PUNCT
iiclr-17826	826	1	§	§	PROPN
iiclr-17826	826	2	205.3(b	205.3(b	PROPN
iiclr-17826	826	3	)	)	PUNCT
iiclr-17826	826	4	.	.	PUNCT
iiclr-17826	827	1	245	245	NUM
iiclr-17826	827	2	.	.	PUNCT
iiclr-17826	827	3	see	see	VERB
iiclr-17826	827	4	implementation	implementation	NOUN
iiclr-17826	827	5	of	of	ADP
iiclr-17826	827	6	standards	standard	NOUN
iiclr-17826	827	7	of	of	ADP
iiclr-17826	827	8	professional	professional	ADJ
iiclr-17826	827	9	conduct	conduct	NOUN
iiclr-17826	827	10	for	for	ADP
iiclr-17826	827	11	attorneys	attorney	NOUN
iiclr-17826	827	12	,	,	PUNCT
iiclr-17826	827	13	68	68	NUM
iiclr-17826	827	14	fed	feed	VERB
iiclr-17826	827	15	.	.	PUNCT
iiclr-17826	828	1	reg	reg	PROPN
iiclr-17826	828	2	.	.	PUNCT
iiclr-17826	829	1	at	at	ADP
iiclr-17826	829	2	6,303	6,303	NUM
iiclr-17826	829	3	.	.	PUNCT
iiclr-17826	830	1	see	see	VERB
iiclr-17826	830	2	also	also	ADV
iiclr-17826	830	3	17	17	NUM
iiclr-17826	830	4	c.f.r	c.f.r	NOUN
iiclr-17826	830	5	.	.	PUNCT
iiclr-17826	831	1	§	§	PROPN
iiclr-17826	831	2	205.2(i	205.2(i	PROPN
iiclr-17826	831	3	)	)	PUNCT
iiclr-17826	831	4	.	.	PUNCT
iiclr-17826	832	1	246	246	NUM
iiclr-17826	832	2	.	.	PUNCT
iiclr-17826	833	1	see	see	VERB
iiclr-17826	833	2	implementation	implementation	NOUN
iiclr-17826	833	3	of	of	ADP
iiclr-17826	833	4	standards	standard	NOUN
iiclr-17826	833	5	of	of	ADP
iiclr-17826	833	6	professional	professional	ADJ
iiclr-17826	833	7	conduct	conduct	NOUN
iiclr-17826	833	8	for	for	ADP
iiclr-17826	833	9	attorneys	attorney	NOUN
iiclr-17826	833	10	,	,	PUNCT
iiclr-17826	833	11	68	68	NUM
iiclr-17826	833	12	fed	feed	VERB
iiclr-17826	833	13	.	.	PUNCT
iiclr-17826	834	1	reg	reg	PROPN
iiclr-17826	834	2	.	.	PUNCT
iiclr-17826	835	1	at	at	ADP
iiclr-17826	835	2	6,303	6,303	NUM
iiclr-17826	835	3	.	.	PUNCT
iiclr-17826	836	1	see	see	VERB
iiclr-17826	836	2	also	also	ADV
iiclr-17826	836	3	17	17	NUM
iiclr-17826	836	4	c.f.r	c.f.r	NOUN
iiclr-17826	836	5	.	.	PUNCT
iiclr-17826	837	1	§	§	PROPN
iiclr-17826	837	2	205.2(i	205.2(i	NUM
iiclr-17826	837	3	)	)	PUNCT
iiclr-17826	837	4	.	.	PUNCT
iiclr-17826	838	1	[	[	X
iiclr-17826	838	2	vol	vol	NOUN
iiclr-17826	838	3	.	.	PUNCT
iiclr-17826	839	1	14:3	14:3	NUM
iiclr-17826	839	2	challenges	challenge	NOUN
iiclr-17826	839	3	for	for	ADP
iiclr-17826	839	4	foreign	foreign	ADJ
iiclr-17826	839	5	attorneys	attorney	NOUN
iiclr-17826	839	6	define	define	VERB
iiclr-17826	839	7	the	the	DET
iiclr-17826	839	8	word	word	NOUN
iiclr-17826	839	9	"	"	PUNCT
iiclr-17826	839	10	material	material	NOUN
iiclr-17826	839	11	.	.	PUNCT
iiclr-17826	839	12	"	"	PUNCT
iiclr-17826	840	1	the	the	DET
iiclr-17826	840	2	sec	sec	PROPN
iiclr-17826	840	3	indicates	indicate	VERB
iiclr-17826	840	4	that	that	SCONJ
iiclr-17826	840	5	the	the	DET
iiclr-17826	840	6	omission	omission	NOUN
iiclr-17826	840	7	was	be	AUX
iiclr-17826	840	8	intentional	intentional	ADJ
iiclr-17826	840	9	,	,	PUNCT
iiclr-17826	840	10	stating	state	VERB
iiclr-17826	840	11	that	that	SCONJ
iiclr-17826	840	12	"	"	PUNCT
iiclr-17826	840	13	[	[	X
iiclr-17826	840	14	t]he	t]he	ADV
iiclr-17826	840	15	final	final	ADJ
iiclr-17826	840	16	rule	rule	NOUN
iiclr-17826	840	17	does	do	AUX
iiclr-17826	840	18	not	not	PART
iiclr-17826	840	19	define	define	VERB
iiclr-17826	840	20	the	the	DET
iiclr-17826	840	21	word	word	NOUN
iiclr-17826	840	22	'	'	PUNCT
iiclr-17826	840	23	material	material	NOUN
iiclr-17826	840	24	,	,	PUNCT
iiclr-17826	840	25	'	'	PUNCT
iiclr-17826	840	26	because	because	SCONJ
iiclr-17826	840	27	that	that	DET
iiclr-17826	840	28	term	term	NOUN
iiclr-17826	840	29	has	have	VERB
iiclr-17826	840	30	a	a	DET
iiclr-17826	840	31	well	well	ADV
iiclr-17826	840	32	-	-	PUNCT
iiclr-17826	840	33	established	establish	VERB
iiclr-17826	840	34	meaning	meaning	NOUN
iiclr-17826	840	35	under	under	ADP
iiclr-17826	840	36	the	the	DET
iiclr-17826	840	37	federal	federal	ADJ
iiclr-17826	840	38	securities	security	NOUN
iiclr-17826	840	39	laws	law	NOUN
iiclr-17826	840	40	and	and	CCONJ
iiclr-17826	840	41	the	the	DET
iiclr-17826	840	42	commission	commission	NOUN
iiclr-17826	840	43	intends	intend	VERB
iiclr-17826	840	44	for	for	ADP
iiclr-17826	840	45	that	that	DET
iiclr-17826	840	46	same	same	ADJ
iiclr-17826	840	47	meaning	meaning	NOUN
iiclr-17826	840	48	to	to	PART
iiclr-17826	840	49	apply	apply	VERB
iiclr-17826	840	50	here	here	ADV
iiclr-17826	840	51	.	.	PUNCT
iiclr-17826	841	1	247	247	NUM
iiclr-17826	841	2	case	case	NOUN
iiclr-17826	841	3	law	law	NOUN
iiclr-17826	841	4	to	to	PART
iiclr-17826	841	5	which	which	PRON
iiclr-17826	841	6	the	the	DET
iiclr-17826	841	7	sec	sec	PROPN
iiclr-17826	841	8	was	be	AUX
iiclr-17826	841	9	referring	refer	VERB
iiclr-17826	841	10	defined	define	VERB
iiclr-17826	841	11	material	material	NOUN
iiclr-17826	841	12	violation	violation	NOUN
iiclr-17826	841	13	as	as	ADP
iiclr-17826	841	14	"	"	PUNCT
iiclr-17826	841	15	conduct	conduct	NOUN
iiclr-17826	841	16	or	or	CCONJ
iiclr-17826	841	17	information	information	NOUN
iiclr-17826	841	18	about	about	ADP
iiclr-17826	841	19	which	which	PRON
iiclr-17826	841	20	a	a	DET
iiclr-17826	841	21	reasonable	reasonable	ADJ
iiclr-17826	841	22	investor	investor	NOUN
iiclr-17826	841	23	would	would	AUX
iiclr-17826	841	24	want	want	VERB
iiclr-17826	841	25	to	to	PART
iiclr-17826	841	26	be	be	AUX
iiclr-17826	841	27	informed	inform	VERB
iiclr-17826	841	28	before	before	ADP
iiclr-17826	841	29	making	make	VERB
iiclr-17826	841	30	an	an	DET
iiclr-17826	841	31	investment	investment	NOUN
iiclr-17826	841	32	decision	decision	NOUN
iiclr-17826	841	33	.	.	PUNCT
iiclr-17826	842	1	248	248	NUM
iiclr-17826	843	1	the	the	DET
iiclr-17826	843	2	sec	sec	PROPN
iiclr-17826	843	3	did	do	AUX
iiclr-17826	843	4	,	,	PUNCT
iiclr-17826	843	5	however	however	ADV
iiclr-17826	843	6	,	,	PUNCT
iiclr-17826	843	7	feel	feel	VERB
iiclr-17826	843	8	that	that	SCONJ
iiclr-17826	843	9	it	it	PRON
iiclr-17826	843	10	was	be	AUX
iiclr-17826	843	11	important	important	ADJ
iiclr-17826	843	12	to	to	PART
iiclr-17826	843	13	define	define	VERB
iiclr-17826	843	14	"	"	PUNCT
iiclr-17826	843	15	breach	breach	NOUN
iiclr-17826	843	16	of	of	ADP
iiclr-17826	843	17	fiduciary	fiduciary	ADJ
iiclr-17826	843	18	duty	duty	NOUN
iiclr-17826	843	19	.	.	PUNCT
iiclr-17826	844	1	249	249	NUM
iiclr-17826	844	2	under	under	ADP
iiclr-17826	844	3	the	the	DET
iiclr-17826	844	4	final	final	ADJ
iiclr-17826	844	5	rule	rule	NOUN
iiclr-17826	844	6	,	,	PUNCT
iiclr-17826	844	7	a	a	DET
iiclr-17826	844	8	breach	breach	NOUN
iiclr-17826	844	9	of	of	ADP
iiclr-17826	844	10	fiduciary	fiduciary	ADJ
iiclr-17826	844	11	duty	duty	NOUN
iiclr-17826	844	12	refers	refer	VERB
iiclr-17826	844	13	to	to	ADP
iiclr-17826	844	14	any	any	DET
iiclr-17826	844	15	"	"	PUNCT
iiclr-17826	844	16	breach	breach	NOUN
iiclr-17826	844	17	of	of	ADP
iiclr-17826	844	18	fiduciary	fiduciary	ADJ
iiclr-17826	844	19	or	or	CCONJ
iiclr-17826	844	20	similar	similar	ADJ
iiclr-17826	844	21	duty	duty	NOUN
iiclr-17826	844	22	to	to	ADP
iiclr-17826	844	23	the	the	DET
iiclr-17826	844	24	issuer	issuer	NOUN
iiclr-17826	844	25	recognized	recognize	VERB
iiclr-17826	844	26	under	under	ADP
iiclr-17826	844	27	an	an	DET
iiclr-17826	844	28	applicable	applicable	ADJ
iiclr-17826	844	29	federal	federal	ADJ
iiclr-17826	844	30	or	or	CCONJ
iiclr-17826	844	31	state	state	NOUN
iiclr-17826	844	32	statute	statute	NOUN
iiclr-17826	844	33	or	or	CCONJ
iiclr-17826	844	34	at	at	ADP
iiclr-17826	844	35	common	common	ADJ
iiclr-17826	844	36	law	law	NOUN
iiclr-17826	844	37	,	,	PUNCT
iiclr-17826	844	38	including	include	VERB
iiclr-17826	844	39	but	but	CCONJ
iiclr-17826	844	40	not	not	PART
iiclr-17826	844	41	limited	limit	VERB
iiclr-17826	844	42	to	to	ADP
iiclr-17826	844	43	misfeasance	misfeasance	NOUN
iiclr-17826	844	44	,	,	PUNCT
iiclr-17826	844	45	nonfeasance	nonfeasance	NOUN
iiclr-17826	844	46	,	,	PUNCT
iiclr-17826	844	47	abdication	abdication	NOUN
iiclr-17826	844	48	of	of	ADP
iiclr-17826	844	49	duty	duty	NOUN
iiclr-17826	844	50	,	,	PUNCT
iiclr-17826	844	51	abuse	abuse	NOUN
iiclr-17826	844	52	of	of	ADP
iiclr-17826	844	53	trust	trust	NOUN
iiclr-17826	844	54	,	,	PUNCT
iiclr-17826	844	55	and	and	CCONJ
iiclr-17826	844	56	approval	approval	NOUN
iiclr-17826	844	57	of	of	ADP
iiclr-17826	844	58	unlawful	unlawful	ADJ
iiclr-17826	844	59	transactions	transaction	NOUN
iiclr-17826	844	60	.	.	PUNCT
iiclr-17826	845	1	2	2	NUM
iiclr-17826	845	2	this	this	DET
iiclr-17826	845	3	definition	definition	NOUN
iiclr-17826	845	4	was	be	AUX
iiclr-17826	845	5	only	only	ADV
iiclr-17826	845	6	slightly	slightly	ADV
iiclr-17826	845	7	modified	modify	VERB
iiclr-17826	845	8	from	from	ADP
iiclr-17826	845	9	the	the	DET
iiclr-17826	845	10	proposed	propose	VERB
iiclr-17826	845	11	rules.25	rules.25	NOUN
iiclr-17826	845	12	'	'	PUNCT
iiclr-17826	845	13	the	the	DET
iiclr-17826	845	14	next	next	ADJ
iiclr-17826	845	15	challenge	challenge	NOUN
iiclr-17826	845	16	in	in	ADP
iiclr-17826	845	17	enforcement	enforcement	NOUN
iiclr-17826	845	18	comes	come	VERB
iiclr-17826	845	19	with	with	ADP
iiclr-17826	845	20	the	the	DET
iiclr-17826	845	21	sufficiency	sufficiency	NOUN
iiclr-17826	845	22	of	of	ADP
iiclr-17826	845	23	"	"	PUNCT
iiclr-17826	845	24	evidence	evidence	NOUN
iiclr-17826	845	25	.	.	PUNCT
iiclr-17826	845	26	"	"	PUNCT
iiclr-17826	846	1	section	section	NOUN
iiclr-17826	846	2	307	307	NUM
iiclr-17826	846	3	and	and	CCONJ
iiclr-17826	846	4	rule	rule	VERB
iiclr-17826	846	5	205	205	NUM
iiclr-17826	846	6	require	require	NOUN
iiclr-17826	846	7	that	that	SCONJ
iiclr-17826	846	8	the	the	DET
iiclr-17826	846	9	attorney	attorney	NOUN
iiclr-17826	846	10	report	report	NOUN
iiclr-17826	846	11	"	"	PUNCT
iiclr-17826	846	12	evidence	evidence	NOUN
iiclr-17826	846	13	"	"	PUNCT
iiclr-17826	846	14	of	of	ADP
iiclr-17826	846	15	a	a	DET
iiclr-17826	846	16	material	material	NOUN
iiclr-17826	846	17	violation.252	violation.252	VERB
iiclr-17826	846	18	the	the	DET
iiclr-17826	846	19	final	final	ADJ
iiclr-17826	846	20	rule	rule	NOUN
iiclr-17826	846	21	establishes	establish	VERB
iiclr-17826	846	22	that	that	SCONJ
iiclr-17826	846	23	evidence	evidence	NOUN
iiclr-17826	846	24	includes	include	VERB
iiclr-17826	846	25	only	only	ADV
iiclr-17826	846	26	,	,	PUNCT
iiclr-17826	846	27	"	"	PUNCT
iiclr-17826	846	28	credible	credible	ADJ
iiclr-17826	846	29	evidence	evidence	NOUN
iiclr-17826	846	30	,	,	PUNCT
iiclr-17826	846	31	based	base	VERB
iiclr-17826	846	32	upon	upon	SCONJ
iiclr-17826	846	33	which	which	PRON
iiclr-17826	846	34	it	it	PRON
iiclr-17826	846	35	would	would	AUX
iiclr-17826	846	36	be	be	AUX
iiclr-17826	846	37	unreasonable	unreasonable	ADJ
iiclr-17826	846	38	,	,	PUNCT
iiclr-17826	846	39	under	under	ADP
iiclr-17826	846	40	the	the	DET
iiclr-17826	846	41	circumstances	circumstance	NOUN
iiclr-17826	846	42	,	,	PUNCT
iiclr-17826	846	43	for	for	ADP
iiclr-17826	846	44	a	a	DET
iiclr-17826	846	45	prudent	prudent	ADJ
iiclr-17826	846	46	and	and	CCONJ
iiclr-17826	846	47	competent	competent	ADJ
iiclr-17826	846	48	attorney	attorney	NOUN
iiclr-17826	846	49	not	not	PART
iiclr-17826	846	50	to	to	PART
iiclr-17826	846	51	conclude	conclude	VERB
iiclr-17826	846	52	that	that	SCONJ
iiclr-17826	846	53	it	it	PRON
iiclr-17826	846	54	is	be	AUX
iiclr-17826	846	55	reasonably	reasonably	ADV
iiclr-17826	846	56	likely	likely	ADJ
iiclr-17826	846	57	that	that	SCONJ
iiclr-17826	846	58	a	a	DET
iiclr-17826	846	59	material	material	NOUN
iiclr-17826	846	60	violation	violation	NOUN
iiclr-17826	846	61	has	have	AUX
iiclr-17826	846	62	occurred	occur	VERB
iiclr-17826	846	63	,	,	PUNCT
iiclr-17826	846	64	is	be	AUX
iiclr-17826	846	65	ongoing	ongoing	ADJ
iiclr-17826	846	66	,	,	PUNCT
iiclr-17826	846	67	or	or	CCONJ
iiclr-17826	846	68	is	be	AUX
iiclr-17826	846	69	about	about	ADJ
iiclr-17826	846	70	to	to	PART
iiclr-17826	846	71	occur	occur	VERB
iiclr-17826	846	72	.	.	PUNCT
iiclr-17826	846	73	"	"	PUNCT
iiclr-17826	847	1	'	'	PUNCT
iiclr-17826	847	2	253	253	NUM
iiclr-17826	847	3	with	with	ADP
iiclr-17826	847	4	this	this	DET
iiclr-17826	847	5	definition	definition	NOUN
iiclr-17826	847	6	,	,	PUNCT
iiclr-17826	847	7	the	the	DET
iiclr-17826	847	8	sec	sec	PROPN
iiclr-17826	847	9	made	make	VERB
iiclr-17826	847	10	it	it	PRON
iiclr-17826	847	11	clear	clear	ADJ
iiclr-17826	847	12	that	that	SCONJ
iiclr-17826	847	13	whether	whether	SCONJ
iiclr-17826	847	14	evidence	evidence	NOUN
iiclr-17826	847	15	of	of	ADP
iiclr-17826	847	16	a	a	DET
iiclr-17826	847	17	material	material	NOUN
iiclr-17826	847	18	violation	violation	NOUN
iiclr-17826	847	19	exists	exist	VERB
iiclr-17826	847	20	will	will	AUX
iiclr-17826	847	21	be	be	AUX
iiclr-17826	847	22	measured	measure	VERB
iiclr-17826	847	23	by	by	ADP
iiclr-17826	847	24	an	an	DET
iiclr-17826	847	25	objective	objective	ADJ
iiclr-17826	847	26	standard.254	standard.254	NOUN
iiclr-17826	847	27	because	because	SCONJ
iiclr-17826	847	28	this	this	PRON
iiclr-17826	847	29	essentially	essentially	ADV
iiclr-17826	847	30	triggers	trigger	VERB
iiclr-17826	847	31	the	the	DET
iiclr-17826	847	32	reporting	reporting	NOUN
iiclr-17826	847	33	requirement	requirement	NOUN
iiclr-17826	847	34	,	,	PUNCT
iiclr-17826	847	35	the	the	DET
iiclr-17826	847	36	proposed	propose	VERB
iiclr-17826	847	37	definition	definition	NOUN
iiclr-17826	847	38	brought	bring	VERB
iiclr-17826	847	39	with	with	ADP
iiclr-17826	847	40	it	it	PRON
iiclr-17826	847	41	extensive	extensive	ADJ
iiclr-17826	847	42	debate.255	debate.255	ADJ
iiclr-17826	847	43	many	many	ADJ
iiclr-17826	847	44	commenters	commenter	NOUN
iiclr-17826	847	45	felt	feel	VERB
iiclr-17826	847	46	the	the	DET
iiclr-17826	847	47	proposed	propose	VERB
iiclr-17826	847	48	standard	standard	NOUN
iiclr-17826	847	49	was	be	AUX
iiclr-17826	847	50	too	too	ADV
iiclr-17826	847	51	high	high	ADJ
iiclr-17826	847	52	,	,	PUNCT
iiclr-17826	847	53	while	while	SCONJ
iiclr-17826	847	54	247	247	NUM
iiclr-17826	847	55	.	.	PUNCT
iiclr-17826	847	56	implementation	implementation	NOUN
iiclr-17826	847	57	of	of	ADP
iiclr-17826	847	58	standards	standard	NOUN
iiclr-17826	847	59	of	of	ADP
iiclr-17826	847	60	professional	professional	ADJ
iiclr-17826	847	61	conduct	conduct	NOUN
iiclr-17826	847	62	for	for	ADP
iiclr-17826	847	63	attorneys	attorney	NOUN
iiclr-17826	847	64	,	,	PUNCT
iiclr-17826	847	65	68	68	NUM
iiclr-17826	847	66	fed	feed	VERB
iiclr-17826	847	67	.	.	PUNCT
iiclr-17826	848	1	reg	reg	PROPN
iiclr-17826	848	2	.	.	PUNCT
iiclr-17826	849	1	at	at	ADP
iiclr-17826	849	2	6,303	6,303	NUM
iiclr-17826	849	3	(	(	PUNCT
iiclr-17826	849	4	citing	cite	VERB
iiclr-17826	849	5	basic	basic	ADJ
iiclr-17826	849	6	v.	v.	ADP
iiclr-17826	849	7	levinson	levinson	PROPN
iiclr-17826	849	8	,	,	PUNCT
iiclr-17826	849	9	485	485	NUM
iiclr-17826	849	10	u.s	u.s	PROPN
iiclr-17826	849	11	.	.	PROPN
iiclr-17826	849	12	224	224	NUM
iiclr-17826	849	13	,	,	PUNCT
iiclr-17826	849	14	231	231	NUM
iiclr-17826	849	15	-	-	SYM
iiclr-17826	849	16	36	36	NUM
iiclr-17826	849	17	(	(	PUNCT
iiclr-17826	849	18	1988	1988	NUM
iiclr-17826	849	19	)	)	PUNCT
iiclr-17826	849	20	;	;	PUNCT
iiclr-17826	849	21	tsc	tsc	PROPN
iiclr-17826	849	22	indus	indus	PROPN
iiclr-17826	849	23	.	.	PUNCT
iiclr-17826	850	1	v.	v.	PROPN
iiclr-17826	850	2	northway	northway	PROPN
iiclr-17826	850	3	,	,	PUNCT
iiclr-17826	850	4	inc	inc	PROPN
iiclr-17826	850	5	.	.	PROPN
iiclr-17826	850	6	,	,	PUNCT
iiclr-17826	850	7	426	426	NUM
iiclr-17826	850	8	u.s	u.s	PROPN
iiclr-17826	850	9	.	.	PROPN
iiclr-17826	850	10	438	438	NUM
iiclr-17826	850	11	(	(	PUNCT
iiclr-17826	850	12	1976	1976	NUM
iiclr-17826	850	13	)	)	PUNCT
iiclr-17826	850	14	)	)	PUNCT
iiclr-17826	850	15	.	.	PUNCT
iiclr-17826	851	1	248	248	NUM
iiclr-17826	851	2	.	.	PUNCT
iiclr-17826	852	1	see	see	VERB
iiclr-17826	852	2	implementation	implementation	NOUN
iiclr-17826	852	3	of	of	ADP
iiclr-17826	852	4	standards	standard	NOUN
iiclr-17826	852	5	of	of	ADP
iiclr-17826	852	6	professional	professional	ADJ
iiclr-17826	852	7	conduct	conduct	NOUN
iiclr-17826	852	8	for	for	ADP
iiclr-17826	852	9	attorneys	attorney	NOUN
iiclr-17826	852	10	,	,	PUNCT
iiclr-17826	852	11	67	67	NUM
iiclr-17826	852	12	fed	feed	VERB
iiclr-17826	852	13	.	.	PUNCT
iiclr-17826	853	1	reg	reg	PROPN
iiclr-17826	853	2	.	.	PUNCT
iiclr-17826	854	1	at	at	ADP
iiclr-17826	854	2	71,679	71,679	NUM
iiclr-17826	854	3	.	.	PUNCT
iiclr-17826	855	1	249	249	NUM
iiclr-17826	855	2	.	.	X
iiclr-17826	856	1	17	17	NUM
iiclr-17826	856	2	c.f.r	c.f.r	NOUN
iiclr-17826	856	3	.	.	PUNCT
iiclr-17826	857	1	§	§	PROPN
iiclr-17826	857	2	205.2(d	205.2(d	NUM
iiclr-17826	857	3	)	)	PUNCT
iiclr-17826	857	4	(	(	PUNCT
iiclr-17826	857	5	2003	2003	NUM
iiclr-17826	857	6	)	)	PUNCT
iiclr-17826	857	7	.	.	PUNCT
iiclr-17826	858	1	250	250	NUM
iiclr-17826	858	2	.	.	PUNCT
iiclr-17826	859	1	i	i	PRON
iiclr-17826	859	2	d.	d.	PROPN
iiclr-17826	859	3	251	251	NUM
iiclr-17826	859	4	.	.	PUNCT
iiclr-17826	860	1	implementation	implementation	NOUN
iiclr-17826	860	2	of	of	ADP
iiclr-17826	860	3	standards	standard	NOUN
iiclr-17826	860	4	of	of	ADP
iiclr-17826	860	5	professional	professional	ADJ
iiclr-17826	860	6	conduct	conduct	NOUN
iiclr-17826	860	7	for	for	ADP
iiclr-17826	860	8	attorneys	attorney	NOUN
iiclr-17826	860	9	,	,	PUNCT
iiclr-17826	860	10	68	68	NUM
iiclr-17826	860	11	fed	feed	VERB
iiclr-17826	860	12	.	.	PUNCT
iiclr-17826	861	1	reg	reg	PROPN
iiclr-17826	861	2	.	.	PUNCT
iiclr-17826	862	1	at	at	ADP
iiclr-17826	862	2	6,301	6,301	NUM
iiclr-17826	862	3	.	.	PUNCT
iiclr-17826	863	1	several	several	ADJ
iiclr-17826	863	2	commenters	commenter	NOUN
iiclr-17826	863	3	suggested	suggest	VERB
iiclr-17826	863	4	that	that	SCONJ
iiclr-17826	863	5	the	the	DET
iiclr-17826	863	6	definition	definition	NOUN
iiclr-17826	863	7	in	in	ADP
iiclr-17826	863	8	the	the	DET
iiclr-17826	863	9	proposing	propose	VERB
iiclr-17826	863	10	release	release	NOUN
iiclr-17826	863	11	should	should	AUX
iiclr-17826	863	12	be	be	AUX
iiclr-17826	863	13	amended	amend	VERB
iiclr-17826	863	14	to	to	PART
iiclr-17826	863	15	include	include	VERB
iiclr-17826	863	16	breaches	breach	NOUN
iiclr-17826	863	17	of	of	ADP
iiclr-17826	863	18	fiduciary	fiduciary	ADJ
iiclr-17826	863	19	duty	duty	NOUN
iiclr-17826	863	20	arising	arise	VERB
iiclr-17826	863	21	under	under	ADP
iiclr-17826	863	22	federal	federal	ADJ
iiclr-17826	863	23	or	or	CCONJ
iiclr-17826	863	24	state	state	NOUN
iiclr-17826	863	25	statues	statue	NOUN
iiclr-17826	863	26	.	.	PUNCT
iiclr-17826	864	1	the	the	DET
iiclr-17826	864	2	phrase	phrase	NOUN
iiclr-17826	864	3	"	"	PUNCT
iiclr-17826	864	4	under	under	ADP
iiclr-17826	864	5	an	an	DET
iiclr-17826	864	6	applicable	applicable	ADJ
iiclr-17826	864	7	federal	federal	ADJ
iiclr-17826	864	8	or	or	CCONJ
iiclr-17826	864	9	state	state	NOUN
iiclr-17826	864	10	statute	statute	NOUN
iiclr-17826	864	11	"	"	PUNCT
iiclr-17826	864	12	has	have	AUX
iiclr-17826	864	13	been	be	AUX
iiclr-17826	864	14	added	add	VERB
iiclr-17826	864	15	to	to	PART
iiclr-17826	864	16	clarify	clarify	VERB
iiclr-17826	864	17	that	that	SCONJ
iiclr-17826	864	18	breaches	breach	NOUN
iiclr-17826	864	19	of	of	ADP
iiclr-17826	864	20	fiduciary	fiduciary	ADJ
iiclr-17826	864	21	duties	duty	NOUN
iiclr-17826	864	22	imposed	impose	VERB
iiclr-17826	864	23	by	by	ADP
iiclr-17826	864	24	federal	federal	ADJ
iiclr-17826	864	25	and	and	CCONJ
iiclr-17826	864	26	state	state	NOUN
iiclr-17826	864	27	statutes	statute	NOUN
iiclr-17826	864	28	are	be	AUX
iiclr-17826	864	29	covered	cover	VERB
iiclr-17826	864	30	by	by	ADP
iiclr-17826	864	31	the	the	DET
iiclr-17826	864	32	rule	rule	NOUN
iiclr-17826	864	33	.	.	PUNCT
iiclr-17826	865	1	i	i	PRON
iiclr-17826	865	2	d.	d.	PROPN
iiclr-17826	865	3	252	252	NUM
iiclr-17826	865	4	.	.	PUNCT
iiclr-17826	865	5	see	see	VERB
iiclr-17826	865	6	15	15	NUM
iiclr-17826	865	7	u.s.c	u.s.c	ADJ
iiclr-17826	865	8	.	.	PUNCT
iiclr-17826	866	1	§	§	PROPN
iiclr-17826	866	2	7245(1	7245(1	NUM
iiclr-17826	866	3	)	)	PUNCT
iiclr-17826	866	4	(	(	PUNCT
iiclr-17826	866	5	2003	2003	NUM
iiclr-17826	866	6	)	)	PUNCT
iiclr-17826	866	7	;	;	PUNCT
iiclr-17826	866	8	17	17	NUM
iiclr-17826	866	9	c.f.r	c.f.r	NOUN
iiclr-17826	866	10	.	.	PUNCT
iiclr-17826	867	1	§	§	PROPN
iiclr-17826	867	2	205.3(b	205.3(b	PROPN
iiclr-17826	867	3	)	)	PUNCT
iiclr-17826	867	4	.	.	PUNCT
iiclr-17826	868	1	253	253	NUM
iiclr-17826	868	2	.	.	PUNCT
iiclr-17826	869	1	17	17	NUM
iiclr-17826	869	2	c.f.r	c.f.r	NOUN
iiclr-17826	869	3	.	.	PUNCT
iiclr-17826	870	1	205.2(e	205.2(e	NUM
iiclr-17826	870	2	)	)	PUNCT
iiclr-17826	870	3	.	.	PUNCT
iiclr-17826	871	1	254	254	NUM
iiclr-17826	871	2	.	.	PUNCT
iiclr-17826	872	1	see	see	VERB
iiclr-17826	872	2	implementation	implementation	NOUN
iiclr-17826	872	3	of	of	ADP
iiclr-17826	872	4	standards	standard	NOUN
iiclr-17826	872	5	of	of	ADP
iiclr-17826	872	6	professional	professional	ADJ
iiclr-17826	872	7	conduct	conduct	NOUN
iiclr-17826	872	8	for	for	ADP
iiclr-17826	872	9	attorneys	attorney	NOUN
iiclr-17826	872	10	,	,	PUNCT
iiclr-17826	872	11	68	68	NUM
iiclr-17826	872	12	fed	feed	VERB
iiclr-17826	872	13	.	.	PUNCT
iiclr-17826	873	1	reg	reg	PROPN
iiclr-17826	873	2	.	.	PUNCT
iiclr-17826	874	1	at	at	ADP
iiclr-17826	874	2	6,301	6,301	NUM
iiclr-17826	874	3	.	.	PUNCT
iiclr-17826	875	1	255	255	NUM
iiclr-17826	875	2	.	.	PUNCT
iiclr-17826	876	1	see	see	VERB
iiclr-17826	876	2	i	i	PRON
iiclr-17826	876	3	d.	d.	PROPN
iiclr-17826	876	4	2004	2004	NUM
iiclr-17826	876	5	]	]	PUNCT
iiclr-17826	877	1	ind	ind	NOUN
iiclr-17826	877	2	.	.	PUNCT
iiclr-17826	878	1	int'l	int'l	PROPN
iiclr-17826	878	2	&	&	CCONJ
iiclr-17826	878	3	comp	comp	PROPN
iiclr-17826	878	4	.	.	PUNCT
iiclr-17826	879	1	l.	l.	PROPN
iiclr-17826	879	2	rev	rev	PROPN
iiclr-17826	879	3	.	.	PUNCT
iiclr-17826	880	1	others	other	NOUN
iiclr-17826	880	2	thought	think	VERB
iiclr-17826	880	3	it	it	PRON
iiclr-17826	880	4	was	be	AUX
iiclr-17826	880	5	too	too	ADV
iiclr-17826	880	6	low.256	low.256	ADJ
iiclr-17826	880	7	the	the	DET
iiclr-17826	880	8	sec	sec	PROPN
iiclr-17826	880	9	settled	settle	VERB
iiclr-17826	880	10	for	for	ADP
iiclr-17826	880	11	the	the	DET
iiclr-17826	880	12	objective	objective	ADJ
iiclr-17826	880	13	standard	standard	NOUN
iiclr-17826	880	14	currently	currently	ADV
iiclr-17826	880	15	imposed.257	imposed.257	VERB
iiclr-17826	880	16	evidence	evidence	NOUN
iiclr-17826	880	17	of	of	ADP
iiclr-17826	880	18	a	a	DET
iiclr-17826	880	19	material	material	NOUN
iiclr-17826	880	20	violation	violation	NOUN
iiclr-17826	880	21	must	must	AUX
iiclr-17826	880	22	first	first	ADV
iiclr-17826	880	23	be	be	AUX
iiclr-17826	880	24	credible.258	credible.258	ADJ
iiclr-17826	880	25	it	it	PRON
iiclr-17826	880	26	is	be	AUX
iiclr-17826	880	27	only	only	ADV
iiclr-17826	880	28	upon	upon	SCONJ
iiclr-17826	880	29	such	such	ADJ
iiclr-17826	880	30	evidence	evidence	NOUN
iiclr-17826	880	31	that	that	SCONJ
iiclr-17826	880	32	an	an	DET
iiclr-17826	880	33	attorney	attorney	NOUN
iiclr-17826	880	34	must	must	AUX
iiclr-17826	880	35	make	make	VERB
iiclr-17826	880	36	the	the	DET
iiclr-17826	880	37	decision	decision	NOUN
iiclr-17826	880	38	to	to	PART
iiclr-17826	880	39	determine	determine	VERB
iiclr-17826	880	40	whether	whether	SCONJ
iiclr-17826	880	41	there	there	PRON
iiclr-17826	880	42	has	have	AUX
iiclr-17826	880	43	been	be	AUX
iiclr-17826	880	44	a	a	DET
iiclr-17826	880	45	material	material	ADJ
iiclr-17826	880	46	violation	violation	NOUN
iiclr-17826	880	47	of	of	ADP
iiclr-17826	880	48	u.s	u.s	PROPN
iiclr-17826	880	49	.	.	PROPN
iiclr-17826	880	50	law.259	law.259	NOUN
iiclr-17826	880	51	determining	determine	VERB
iiclr-17826	880	52	the	the	DET
iiclr-17826	880	53	sufficiency	sufficiency	NOUN
iiclr-17826	880	54	of	of	ADP
iiclr-17826	880	55	the	the	DET
iiclr-17826	880	56	evidence	evidence	NOUN
iiclr-17826	880	57	in	in	ADP
iiclr-17826	880	58	supporting	support	VERB
iiclr-17826	880	59	a	a	DET
iiclr-17826	880	60	finding	finding	NOUN
iiclr-17826	880	61	that	that	SCONJ
iiclr-17826	880	62	a	a	DET
iiclr-17826	880	63	material	material	NOUN
iiclr-17826	880	64	violation	violation	NOUN
iiclr-17826	880	65	has	have	AUX
iiclr-17826	880	66	occurred	occur	VERB
iiclr-17826	880	67	or	or	CCONJ
iiclr-17826	880	68	is	be	AUX
iiclr-17826	880	69	about	about	ADJ
iiclr-17826	880	70	to	to	PART
iiclr-17826	880	71	occur	occur	VERB
iiclr-17826	880	72	,	,	PUNCT
iiclr-17826	880	73	will	will	AUX
iiclr-17826	880	74	be	be	AUX
iiclr-17826	880	75	a	a	DET
iiclr-17826	880	76	fact	fact	NOUN
iiclr-17826	880	77	sensitive	sensitive	ADJ
iiclr-17826	880	78	analysis	analysis	NOUN
iiclr-17826	880	79	,	,	PUNCT
iiclr-17826	880	80	including	include	VERB
iiclr-17826	880	81	the	the	DET
iiclr-17826	880	82	attorney	attorney	NOUN
iiclr-17826	880	83	's	's	PART
iiclr-17826	880	84	professional	professional	ADJ
iiclr-17826	880	85	skills	skill	NOUN
iiclr-17826	880	86	,	,	PUNCT
iiclr-17826	880	87	background	background	NOUN
iiclr-17826	880	88	and	and	CCONJ
iiclr-17826	880	89	experience	experience	NOUN
iiclr-17826	880	90	,	,	PUNCT
iiclr-17826	880	91	the	the	DET
iiclr-17826	880	92	time	time	NOUN
iiclr-17826	880	93	constraints	constraint	VERB
iiclr-17826	880	94	under	under	ADP
iiclr-17826	880	95	which	which	PRON
iiclr-17826	880	96	the	the	DET
iiclr-17826	880	97	attorney	attorney	NOUN
iiclr-17826	880	98	is	be	AUX
iiclr-17826	880	99	acting	act	VERB
iiclr-17826	880	100	,	,	PUNCT
iiclr-17826	880	101	the	the	DET
iiclr-17826	880	102	attorney	attorney	NOUN
iiclr-17826	880	103	's	's	PART
iiclr-17826	880	104	previous	previous	ADJ
iiclr-17826	880	105	experience	experience	NOUN
iiclr-17826	880	106	and	and	CCONJ
iiclr-17826	880	107	familiarity	familiarity	NOUN
iiclr-17826	880	108	with	with	ADP
iiclr-17826	880	109	the	the	DET
iiclr-17826	880	110	client	client	NOUN
iiclr-17826	880	111	,	,	PUNCT
iiclr-17826	880	112	and	and	CCONJ
iiclr-17826	880	113	the	the	DET
iiclr-17826	880	114	availability	availability	NOUN
iiclr-17826	880	115	of	of	ADP
iiclr-17826	880	116	other	other	ADJ
iiclr-17826	880	117	attorneys	attorney	NOUN
iiclr-17826	880	118	with	with	ADP
iiclr-17826	880	119	whom	whom	PRON
iiclr-17826	880	120	the	the	DET
iiclr-17826	880	121	attorney	attorney	NOUN
iiclr-17826	880	122	can	can	AUX
iiclr-17826	880	123	consult	consult	VERB
iiclr-17826	880	124	.	.	PUNCT
iiclr-17826	880	125	"	"	PUNCT
iiclr-17826	881	1	°	°	CCONJ
iiclr-17826	882	1	the	the	DET
iiclr-17826	882	2	rule	rule	NOUN
iiclr-17826	882	3	makes	make	VERB
iiclr-17826	882	4	it	it	PRON
iiclr-17826	882	5	clear	clear	ADJ
iiclr-17826	882	6	that	that	SCONJ
iiclr-17826	882	7	the	the	DET
iiclr-17826	882	8	initial	initial	ADJ
iiclr-17826	882	9	duty	duty	NOUN
iiclr-17826	882	10	to	to	PART
iiclr-17826	882	11	report	report	VERB
iiclr-17826	882	12	is	be	AUX
iiclr-17826	882	13	not	not	PART
iiclr-17826	882	14	triggered	trigger	VERB
iiclr-17826	882	15	solely	solely	ADV
iiclr-17826	882	16	when	when	SCONJ
iiclr-17826	882	17	the	the	DET
iiclr-17826	882	18	attorney	attorney	NOUN
iiclr-17826	882	19	"	"	PUNCT
iiclr-17826	882	20	knows	know	VERB
iiclr-17826	882	21	"	"	PUNCT
iiclr-17826	882	22	that	that	SCONJ
iiclr-17826	882	23	a	a	DET
iiclr-17826	882	24	material	material	NOUN
iiclr-17826	882	25	violation	violation	NOUN
iiclr-17826	882	26	has	have	AUX
iiclr-17826	882	27	occurred	occur	VERB
iiclr-17826	882	28	or	or	CCONJ
iiclr-17826	882	29	when	when	SCONJ
iiclr-17826	882	30	the	the	DET
iiclr-17826	882	31	evidence	evidence	NOUN
iiclr-17826	882	32	is	be	AUX
iiclr-17826	882	33	"	"	PUNCT
iiclr-17826	882	34	clear	clear	ADJ
iiclr-17826	882	35	and	and	CCONJ
iiclr-17826	882	36	convincing	convincing	ADJ
iiclr-17826	882	37	.	.	PUNCT
iiclr-17826	883	1	"2	"2	PROPN
iiclr-17826	883	2	''	''	PUNCT
iiclr-17826	883	3	to	to	PART
iiclr-17826	883	4	be	be	AUX
iiclr-17826	883	5	"	"	PUNCT
iiclr-17826	883	6	reasonably	reasonably	ADV
iiclr-17826	883	7	likely	likely	ADJ
iiclr-17826	883	8	,	,	PUNCT
iiclr-17826	883	9	"	"	PUNCT
iiclr-17826	883	10	the	the	DET
iiclr-17826	883	11	sec	sec	PROPN
iiclr-17826	883	12	states	state	VERB
iiclr-17826	883	13	that	that	SCONJ
iiclr-17826	883	14	a	a	DET
iiclr-17826	883	15	material	material	NOUN
iiclr-17826	883	16	violation	violation	NOUN
iiclr-17826	883	17	must	must	AUX
iiclr-17826	883	18	be	be	AUX
iiclr-17826	883	19	more	more	ADJ
iiclr-17826	883	20	than	than	ADP
iiclr-17826	883	21	a	a	DET
iiclr-17826	883	22	mere	mere	ADJ
iiclr-17826	883	23	possibility	possibility	NOUN
iiclr-17826	883	24	,	,	PUNCT
iiclr-17826	883	25	but	but	CCONJ
iiclr-17826	883	26	it	it	PRON
iiclr-17826	883	27	need	need	AUX
iiclr-17826	883	28	not	not	PART
iiclr-17826	883	29	be	be	AUX
iiclr-17826	883	30	more	more	ADV
iiclr-17826	883	31	likely	likely	ADJ
iiclr-17826	883	32	than	than	ADP
iiclr-17826	883	33	not.262	not.262	NOUN
iiclr-17826	883	34	thus	thus	ADV
iiclr-17826	883	35	,	,	PUNCT
iiclr-17826	883	36	a	a	DET
iiclr-17826	883	37	report	report	NOUN
iiclr-17826	883	38	up	up	ADP
iiclr-17826	883	39	the	the	DET
iiclr-17826	883	40	corporate	corporate	ADJ
iiclr-17826	883	41	ladder	ladder	NOUN
iiclr-17826	883	42	is	be	AUX
iiclr-17826	883	43	required	require	VERB
iiclr-17826	883	44	when	when	SCONJ
iiclr-17826	883	45	it	it	PRON
iiclr-17826	883	46	is	be	AUX
iiclr-17826	883	47	reasonably	reasonably	ADV
iiclr-17826	883	48	likely	likely	ADJ
iiclr-17826	883	49	that	that	SCONJ
iiclr-17826	883	50	a	a	DET
iiclr-17826	883	51	violation	violation	NOUN
iiclr-17826	883	52	,	,	PUNCT
iiclr-17826	883	53	has	have	AUX
iiclr-17826	883	54	occurred	occur	VERB
iiclr-17826	883	55	,	,	PUNCT
iiclr-17826	883	56	is	be	AUX
iiclr-17826	883	57	ongoing	ongoing	ADJ
iiclr-17826	883	58	,	,	PUNCT
iiclr-17826	883	59	or	or	CCONJ
iiclr-17826	883	60	when	when	SCONJ
iiclr-17826	883	61	it	it	PRON
iiclr-17826	883	62	is	be	AUX
iiclr-17826	883	63	reasonably	reasonably	ADV
iiclr-17826	883	64	likely	likely	ADJ
iiclr-17826	883	65	that	that	SCONJ
iiclr-17826	883	66	a	a	DET
iiclr-17826	883	67	violation	violation	NOUN
iiclr-17826	883	68	is	be	AUX
iiclr-17826	883	69	about	about	ADJ
iiclr-17826	883	70	to	to	PART
iiclr-17826	883	71	occur.263	occur.263	VERB
iiclr-17826	883	72	once	once	SCONJ
iiclr-17826	883	73	an	an	DET
iiclr-17826	883	74	attorney	attorney	NOUN
iiclr-17826	883	75	reports	report	VERB
iiclr-17826	883	76	evidence	evidence	NOUN
iiclr-17826	883	77	of	of	ADP
iiclr-17826	883	78	a	a	DET
iiclr-17826	883	79	material	material	ADJ
iiclr-17826	883	80	violation	violation	NOUN
iiclr-17826	883	81	to	to	ADP
iiclr-17826	883	82	the	the	DET
iiclr-17826	883	83	clo	clo	PROPN
iiclr-17826	883	84	,	,	PUNCT
iiclr-17826	883	85	the	the	DET
iiclr-17826	883	86	clo	clo	PROPN
iiclr-17826	883	87	becomes	become	VERB
iiclr-17826	883	88	subject	subject	ADJ
iiclr-17826	883	89	to	to	ADP
iiclr-17826	883	90	the	the	DET
iiclr-17826	883	91	final	final	ADJ
iiclr-17826	883	92	rule.2	rule.2	PROPN
iiclr-17826	883	93	64	64	NUM
iiclr-17826	883	94	the	the	DET
iiclr-17826	883	95	clo	clo	PROPN
iiclr-17826	883	96	must	must	AUX
iiclr-17826	883	97	make	make	VERB
iiclr-17826	883	98	a	a	DET
iiclr-17826	883	99	reasonable	reasonable	ADJ
iiclr-17826	883	100	inquiry	inquiry	NOUN
iiclr-17826	883	101	into	into	ADP
iiclr-17826	883	102	the	the	DET
iiclr-17826	883	103	evidence	evidence	NOUN
iiclr-17826	883	104	to	to	PART
iiclr-17826	883	105	determine	determine	VERB
iiclr-17826	883	106	if	if	SCONJ
iiclr-17826	883	107	a	a	DET
iiclr-17826	883	108	violation	violation	NOUN
iiclr-17826	883	109	has	have	AUX
iiclr-17826	883	110	occurred	occur	VERB
iiclr-17826	883	111	or	or	CCONJ
iiclr-17826	883	112	is	be	AUX
iiclr-17826	883	113	about	about	ADP
iiclr-17826	883	114	to	to	PART
iiclr-17826	883	115	occur.2	occur.2	VERB
iiclr-17826	883	116	65	65	NUM
iiclr-17826	883	117	if	if	SCONJ
iiclr-17826	883	118	the	the	DET
iiclr-17826	883	119	clo	clo	PROPN
iiclr-17826	883	120	reasonably	reasonably	ADV
iiclr-17826	883	121	believes	believe	VERB
iiclr-17826	883	122	that	that	SCONJ
iiclr-17826	883	123	there	there	PRON
iiclr-17826	883	124	is	be	VERB
iiclr-17826	883	125	no	no	DET
iiclr-17826	883	126	material	material	NOUN
iiclr-17826	883	127	violation	violation	NOUN
iiclr-17826	883	128	,	,	PUNCT
iiclr-17826	883	129	he	he	PRON
iiclr-17826	883	130	or	or	CCONJ
iiclr-17826	883	131	she	she	PRON
iiclr-17826	883	132	must	must	AUX
iiclr-17826	883	133	advise	advise	VERB
iiclr-17826	883	134	the	the	DET
iiclr-17826	883	135	reporting	reporting	NOUN
iiclr-17826	883	136	attorney	attorney	NOUN
iiclr-17826	883	137	of	of	ADP
iiclr-17826	883	138	this	this	DET
iiclr-17826	883	139	conclusion.2	conclusion.2	PROPN
iiclr-17826	883	140	66	66	NUM
iiclr-17826	883	141	if	if	SCONJ
iiclr-17826	883	142	the	the	DET
iiclr-17826	883	143	clo	clo	PROPN
iiclr-17826	883	144	does	do	AUX
iiclr-17826	883	145	believe	believe	VERB
iiclr-17826	883	146	that	that	SCONJ
iiclr-17826	883	147	a	a	DET
iiclr-17826	883	148	material	material	NOUN
iiclr-17826	883	149	violation	violation	NOUN
iiclr-17826	883	150	has	have	AUX
iiclr-17826	883	151	occurred	occur	VERB
iiclr-17826	883	152	or	or	CCONJ
iiclr-17826	883	153	is	be	AUX
iiclr-17826	883	154	about	about	ADJ
iiclr-17826	883	155	to	to	PART
iiclr-17826	883	156	occur	occur	VERB
iiclr-17826	883	157	,	,	PUNCT
iiclr-17826	883	158	he	he	PRON
iiclr-17826	883	159	or	or	CCONJ
iiclr-17826	883	160	she	she	PRON
iiclr-17826	883	161	must	must	AUX
iiclr-17826	883	162	take	take	VERB
iiclr-17826	883	163	all	all	DET
iiclr-17826	883	164	reasonable	reasonable	ADJ
iiclr-17826	883	165	steps	step	NOUN
iiclr-17826	883	166	to	to	PART
iiclr-17826	883	167	cause	cause	VERB
iiclr-17826	883	168	the	the	DET
iiclr-17826	883	169	issuer	issuer	NOUN
iiclr-17826	883	170	to	to	PART
iiclr-17826	883	171	adopt	adopt	VERB
iiclr-17826	883	172	an	an	DET
iiclr-17826	883	173	"	"	PUNCT
iiclr-17826	883	174	appropriate	appropriate	ADJ
iiclr-17826	883	175	response	response	NOUN
iiclr-17826	883	176	,	,	PUNCT
iiclr-17826	883	177	"	"	PUNCT
iiclr-17826	883	178	including	include	VERB
iiclr-17826	883	179	remedial	remedial	ADJ
iiclr-17826	883	180	measures	measure	NOUN
iiclr-17826	883	181	or	or	CCONJ
iiclr-17826	883	182	sanctions	sanction	NOUN
iiclr-17826	883	183	256	256	NUM
iiclr-17826	883	184	.	.	PUNCT
iiclr-17826	884	1	see	see	VERB
iiclr-17826	884	2	i	i	PRON
iiclr-17826	884	3	d.	d.	PROPN
iiclr-17826	884	4	257	257	NUM
iiclr-17826	884	5	.	.	PUNCT
iiclr-17826	885	1	see	see	VERB
iiclr-17826	885	2	i	i	PRON
iiclr-17826	885	3	d.	d.	PROPN
iiclr-17826	885	4	258	258	NUM
iiclr-17826	885	5	.	.	PUNCT
iiclr-17826	886	1	see	see	VERB
iiclr-17826	886	2	17	17	NUM
iiclr-17826	886	3	c.f.r	c.f.r	NOUN
iiclr-17826	886	4	.	.	PUNCT
iiclr-17826	887	1	§	§	PROPN
iiclr-17826	887	2	205.2(e	205.2(e	NUM
iiclr-17826	887	3	)	)	PUNCT
iiclr-17826	887	4	(	(	PUNCT
iiclr-17826	887	5	2003	2003	NUM
iiclr-17826	887	6	)	)	PUNCT
iiclr-17826	887	7	.	.	PUNCT
iiclr-17826	888	1	259	259	X
iiclr-17826	888	2	.	.	X
iiclr-17826	888	3	implementation	implementation	NOUN
iiclr-17826	888	4	of	of	ADP
iiclr-17826	888	5	standards	standard	NOUN
iiclr-17826	888	6	of	of	ADP
iiclr-17826	888	7	professional	professional	ADJ
iiclr-17826	888	8	conduct	conduct	NOUN
iiclr-17826	888	9	for	for	ADP
iiclr-17826	888	10	attorneys	attorney	NOUN
iiclr-17826	888	11	,	,	PUNCT
iiclr-17826	888	12	68	68	NUM
iiclr-17826	888	13	fed	feed	VERB
iiclr-17826	888	14	.	.	PUNCT
iiclr-17826	889	1	reg	reg	PROPN
iiclr-17826	889	2	.	.	PUNCT
iiclr-17826	890	1	at	at	ADP
iiclr-17826	890	2	6,302	6,302	NUM
iiclr-17826	890	3	.	.	PUNCT
iiclr-17826	891	1	260	260	NUM
iiclr-17826	891	2	.	.	PUNCT
iiclr-17826	892	1	see	see	VERB
iiclr-17826	892	2	i	i	PRON
iiclr-17826	892	3	d.	d.	PROPN
iiclr-17826	892	4	261	261	NUM
iiclr-17826	892	5	.	.	PUNCT
iiclr-17826	893	1	i	i	PRON
iiclr-17826	893	2	d.	d.	PROPN
iiclr-17826	893	3	262	262	NUM
iiclr-17826	893	4	.	.	PUNCT
iiclr-17826	894	1	i	i	PRON
iiclr-17826	894	2	d.	d.	PROPN
iiclr-17826	894	3	263	263	NUM
iiclr-17826	894	4	.	.	PUNCT
iiclr-17826	895	1	i	i	PRON
iiclr-17826	895	2	d.	d.	PROPN
iiclr-17826	895	3	264	264	NUM
iiclr-17826	895	4	.	.	PUNCT
iiclr-17826	896	1	see	see	VERB
iiclr-17826	896	2	17	17	NUM
iiclr-17826	896	3	c.f.r	c.f.r	NOUN
iiclr-17826	896	4	.	.	PUNCT
iiclr-17826	897	1	§	§	PROPN
iiclr-17826	897	2	205.3(b	205.3(b	PROPN
iiclr-17826	897	3	)	)	PUNCT
iiclr-17826	897	4	(	(	PUNCT
iiclr-17826	897	5	2003	2003	NUM
iiclr-17826	897	6	)	)	PUNCT
iiclr-17826	897	7	.	.	PUNCT
iiclr-17826	898	1	265	265	NUM
iiclr-17826	898	2	.	.	PUNCT
iiclr-17826	899	1	see	see	VERB
iiclr-17826	899	2	i	i	PRON
iiclr-17826	899	3	d.	d.	PROPN
iiclr-17826	899	4	266	266	NUM
iiclr-17826	899	5	.	.	PUNCT
iiclr-17826	900	1	see	see	VERB
iiclr-17826	900	2	i	i	PRON
iiclr-17826	900	3	d.	d.	PROPN
iiclr-17826	901	1	[	[	X
iiclr-17826	901	2	vol	vol	NOUN
iiclr-17826	901	3	.	.	PUNCT
iiclr-17826	902	1	14:3	14:3	NUM
iiclr-17826	902	2	challenges	challenge	NOUN
iiclr-17826	902	3	for	for	SCONJ
iiclr-17826	902	4	foreign	foreign	ADJ
iiclr-17826	902	5	attorneys	attorney	NOUN
iiclr-17826	902	6	to	to	PART
iiclr-17826	902	7	stop	stop	VERB
iiclr-17826	902	8	or	or	CCONJ
iiclr-17826	902	9	prevent	prevent	VERB
iiclr-17826	902	10	the	the	DET
iiclr-17826	902	11	violation.267	violation.267	NOUN
iiclr-17826	902	12	the	the	DET
iiclr-17826	902	13	clo	clo	PROPN
iiclr-17826	902	14	must	must	AUX
iiclr-17826	902	15	then	then	ADV
iiclr-17826	902	16	advise	advise	VERB
iiclr-17826	902	17	the	the	DET
iiclr-17826	902	18	reporting	reporting	NOUN
iiclr-17826	902	19	attorney	attorney	NOUN
iiclr-17826	902	20	of	of	ADP
iiclr-17826	902	21	the	the	DET
iiclr-17826	902	22	issuer	issuer	NOUN
iiclr-17826	902	23	's	's	PART
iiclr-17826	902	24	response.268	response.268	NOUN
iiclr-17826	902	25	if	if	SCONJ
iiclr-17826	902	26	the	the	DET
iiclr-17826	902	27	clo	clo	PROPN
iiclr-17826	902	28	does	do	AUX
iiclr-17826	902	29	not	not	PART
iiclr-17826	902	30	provide	provide	VERB
iiclr-17826	902	31	an	an	DET
iiclr-17826	902	32	appropriate	appropriate	ADJ
iiclr-17826	902	33	response	response	NOUN
iiclr-17826	902	34	to	to	ADP
iiclr-17826	902	35	the	the	DET
iiclr-17826	902	36	reported	report	VERB
iiclr-17826	902	37	evidence	evidence	NOUN
iiclr-17826	902	38	of	of	ADP
iiclr-17826	902	39	a	a	DET
iiclr-17826	902	40	material	material	NOUN
iiclr-17826	902	41	violation	violation	NOUN
iiclr-17826	902	42	within	within	ADP
iiclr-17826	902	43	a	a	DET
iiclr-17826	902	44	reasonable	reasonable	ADJ
iiclr-17826	902	45	period	period	NOUN
iiclr-17826	902	46	of	of	ADP
iiclr-17826	902	47	time	time	NOUN
iiclr-17826	902	48	,	,	PUNCT
iiclr-17826	902	49	the	the	DET
iiclr-17826	902	50	reporting	reporting	NOUN
iiclr-17826	902	51	attorney	attorney	NOUN
iiclr-17826	902	52	is	be	AUX
iiclr-17826	902	53	then	then	ADV
iiclr-17826	902	54	required	require	VERB
iiclr-17826	902	55	to	to	PART
iiclr-17826	902	56	report	report	VERB
iiclr-17826	902	57	"	"	PUNCT
iiclr-17826	902	58	up	up	ADP
iiclr-17826	902	59	the	the	DET
iiclr-17826	902	60	ladder	ladder	NOUN
iiclr-17826	902	61	,	,	PUNCT
iiclr-17826	902	62	"	"	PUNCT
iiclr-17826	902	63	to	to	ADP
iiclr-17826	902	64	the	the	DET
iiclr-17826	902	65	issuer	issuer	NOUN
iiclr-17826	902	66	's	's	PART
iiclr-17826	902	67	audit	audit	NOUN
iiclr-17826	902	68	committee	committee	NOUN
iiclr-17826	902	69	,	,	PUNCT
iiclr-17826	902	70	another	another	DET
iiclr-17826	902	71	committee	committee	NOUN
iiclr-17826	902	72	of	of	ADP
iiclr-17826	902	73	independent	independent	ADJ
iiclr-17826	902	74	directors	director	NOUN
iiclr-17826	902	75	,	,	PUNCT
iiclr-17826	902	76	or	or	CCONJ
iiclr-17826	902	77	to	to	ADP
iiclr-17826	902	78	the	the	DET
iiclr-17826	902	79	full	full	ADJ
iiclr-17826	902	80	board	board	NOUN
iiclr-17826	902	81	of	of	ADP
iiclr-17826	902	82	directors	director	NOUN
iiclr-17826	902	83	.	.	PUNCT
iiclr-17826	903	1	69	69	NUM
iiclr-17826	903	2	similarly	similarly	ADV
iiclr-17826	903	3	,	,	PUNCT
iiclr-17826	903	4	as	as	ADP
iiclr-17826	903	5	a	a	DET
iiclr-17826	903	6	bypass	bypass	NOUN
iiclr-17826	903	7	provision	provision	NOUN
iiclr-17826	903	8	,	,	PUNCT
iiclr-17826	903	9	if	if	SCONJ
iiclr-17826	903	10	the	the	DET
iiclr-17826	903	11	attorney	attorney	NOUN
iiclr-17826	903	12	believes	believe	VERB
iiclr-17826	903	13	that	that	SCONJ
iiclr-17826	903	14	it	it	PRON
iiclr-17826	903	15	would	would	AUX
iiclr-17826	903	16	be	be	AUX
iiclr-17826	903	17	futile	futile	ADJ
iiclr-17826	903	18	to	to	PART
iiclr-17826	903	19	report	report	VERB
iiclr-17826	903	20	evidence	evidence	NOUN
iiclr-17826	903	21	of	of	ADP
iiclr-17826	903	22	a	a	DET
iiclr-17826	903	23	material	material	ADJ
iiclr-17826	903	24	violation	violation	NOUN
iiclr-17826	903	25	to	to	ADP
iiclr-17826	903	26	the	the	DET
iiclr-17826	903	27	clo	clo	PROPN
iiclr-17826	903	28	or	or	CCONJ
iiclr-17826	903	29	ceo	ceo	NOUN
iiclr-17826	903	30	,	,	PUNCT
iiclr-17826	903	31	the	the	DET
iiclr-17826	903	32	attorney	attorney	NOUN
iiclr-17826	903	33	may	may	AUX
iiclr-17826	903	34	report	report	VERB
iiclr-17826	903	35	the	the	DET
iiclr-17826	903	36	information	information	NOUN
iiclr-17826	903	37	directly	directly	ADV
iiclr-17826	903	38	to	to	ADP
iiclr-17826	903	39	the	the	DET
iiclr-17826	903	40	audit	audit	NOUN
iiclr-17826	903	41	committee	committee	NOUN
iiclr-17826	903	42	,	,	PUNCT
iiclr-17826	903	43	another	another	DET
iiclr-17826	903	44	committee	committee	NOUN
iiclr-17826	903	45	of	of	ADP
iiclr-17826	903	46	independent	independent	ADJ
iiclr-17826	903	47	directors	director	NOUN
iiclr-17826	903	48	,	,	PUNCT
iiclr-17826	903	49	or	or	CCONJ
iiclr-17826	903	50	the	the	DET
iiclr-17826	903	51	full	full	ADJ
iiclr-17826	903	52	board	board	NOUN
iiclr-17826	903	53	of	of	ADP
iiclr-17826	903	54	directors.27	directors.27	PROPN
iiclr-17826	903	55	°	°	PROPN
iiclr-17826	903	56	an	an	DET
iiclr-17826	903	57	attorney	attorney	NOUN
iiclr-17826	903	58	who	who	PRON
iiclr-17826	903	59	has	have	AUX
iiclr-17826	903	60	received	receive	VERB
iiclr-17826	903	61	what	what	PRON
iiclr-17826	903	62	he	he	PRON
iiclr-17826	903	63	believes	believe	VERB
iiclr-17826	903	64	to	to	PART
iiclr-17826	903	65	be	be	AUX
iiclr-17826	903	66	a	a	DET
iiclr-17826	903	67	reasonable	reasonable	ADJ
iiclr-17826	903	68	and	and	CCONJ
iiclr-17826	903	69	timely	timely	ADJ
iiclr-17826	903	70	response	response	NOUN
iiclr-17826	903	71	to	to	ADP
iiclr-17826	903	72	the	the	DET
iiclr-17826	903	73	reported	report	VERB
iiclr-17826	903	74	evidence	evidence	NOUN
iiclr-17826	903	75	has	have	AUX
iiclr-17826	903	76	satisfied	satisfy	VERB
iiclr-17826	903	77	his	his	PRON
iiclr-17826	903	78	reporting	reporting	NOUN
iiclr-17826	903	79	requirement	requirement	NOUN
iiclr-17826	903	80	under	under	ADP
iiclr-17826	903	81	the	the	DET
iiclr-17826	903	82	rule.27	rule.27	NOUN
iiclr-17826	903	83	'	'	PUNCT
iiclr-17826	903	84	if	if	SCONJ
iiclr-17826	903	85	the	the	DET
iiclr-17826	903	86	reporting	reporting	NOUN
iiclr-17826	903	87	attorney	attorney	NOUN
iiclr-17826	903	88	does	do	AUX
iiclr-17826	903	89	not	not	PART
iiclr-17826	903	90	believe	believe	VERB
iiclr-17826	903	91	that	that	SCONJ
iiclr-17826	903	92	he	he	PRON
iiclr-17826	903	93	has	have	AUX
iiclr-17826	903	94	received	receive	VERB
iiclr-17826	903	95	an	an	DET
iiclr-17826	903	96	appropriate	appropriate	ADJ
iiclr-17826	903	97	response	response	NOUN
iiclr-17826	903	98	to	to	ADP
iiclr-17826	903	99	the	the	DET
iiclr-17826	903	100	report	report	NOUN
iiclr-17826	903	101	,	,	PUNCT
iiclr-17826	903	102	he	he	PRON
iiclr-17826	903	103	must	must	AUX
iiclr-17826	903	104	explain	explain	VERB
iiclr-17826	903	105	his	his	PRON
iiclr-17826	903	106	reasons	reason	NOUN
iiclr-17826	903	107	to	to	ADP
iiclr-17826	903	108	the	the	DET
iiclr-17826	903	109	clo	clo	PROPN
iiclr-17826	903	110	,	,	PUNCT
iiclr-17826	903	111	ceo	ceo	NOUN
iiclr-17826	903	112	,	,	PUNCT
iiclr-17826	903	113	or	or	CCONJ
iiclr-17826	903	114	to	to	ADP
iiclr-17826	903	115	the	the	DET
iiclr-17826	903	116	committee	committee	NOUN
iiclr-17826	903	117	to	to	PART
iiclr-17826	903	118	whom	whom	PRON
iiclr-17826	903	119	he	he	PRON
iiclr-17826	903	120	reported	report	VERB
iiclr-17826	903	121	the	the	DET
iiclr-17826	903	122	evidence.272	evidence.272	NOUN
iiclr-17826	903	123	by	by	ADP
iiclr-17826	903	124	this	this	DET
iiclr-17826	903	125	point	point	NOUN
iiclr-17826	903	126	,	,	PUNCT
iiclr-17826	903	127	the	the	DET
iiclr-17826	903	128	attorney	attorney	NOUN
iiclr-17826	903	129	has	have	AUX
iiclr-17826	903	130	essentially	essentially	ADV
iiclr-17826	903	131	navigated	navigate	VERB
iiclr-17826	903	132	a	a	DET
iiclr-17826	903	133	legal	legal	ADJ
iiclr-17826	903	134	minefield	minefield	NOUN
iiclr-17826	903	135	,	,	PUNCT
iiclr-17826	903	136	analyzing	analyze	VERB
iiclr-17826	903	137	issues	issue	NOUN
iiclr-17826	903	138	of	of	ADP
iiclr-17826	903	139	"	"	PUNCT
iiclr-17826	903	140	material	material	NOUN
iiclr-17826	903	141	violation	violation	NOUN
iiclr-17826	903	142	,	,	PUNCT
iiclr-17826	903	143	"	"	PUNCT
iiclr-17826	903	144	"	"	PUNCT
iiclr-17826	903	145	breach	breach	NOUN
iiclr-17826	903	146	of	of	ADP
iiclr-17826	903	147	fiduciary	fiduciary	ADJ
iiclr-17826	903	148	duty	duty	NOUN
iiclr-17826	903	149	,	,	PUNCT
iiclr-17826	903	150	"	"	PUNCT
iiclr-17826	903	151	"	"	PUNCT
iiclr-17826	903	152	evidence	evidence	NOUN
iiclr-17826	903	153	of	of	ADP
iiclr-17826	903	154	material	material	ADJ
iiclr-17826	903	155	violation	violation	NOUN
iiclr-17826	903	156	,	,	PUNCT
iiclr-17826	903	157	"	"	PUNCT
iiclr-17826	903	158	"	"	PUNCT
iiclr-17826	903	159	appropriate	appropriate	ADJ
iiclr-17826	903	160	response	response	NOUN
iiclr-17826	903	161	,	,	PUNCT
iiclr-17826	903	162	"	"	PUNCT
iiclr-17826	903	163	"	"	PUNCT
iiclr-17826	903	164	up	up	ADP
iiclr-17826	903	165	-	-	PUNCT
iiclr-17826	903	166	the	the	DET
iiclr-17826	903	167	-	-	PUNCT
iiclr-17826	903	168	ladder	ladder	NOUN
iiclr-17826	903	169	reporting	reporting	NOUN
iiclr-17826	903	170	,	,	PUNCT
iiclr-17826	903	171	"	"	PUNCT
iiclr-17826	903	172	and	and	CCONJ
iiclr-17826	903	173	others	other	NOUN
iiclr-17826	903	174	.	.	PUNCT
iiclr-17826	904	1	already	already	ADV
iiclr-17826	904	2	the	the	DET
iiclr-17826	904	3	tangled	tangled	ADJ
iiclr-17826	904	4	web	web	NOUN
iiclr-17826	904	5	of	of	ADP
iiclr-17826	904	6	legal	legal	ADJ
iiclr-17826	904	7	definitions	definition	NOUN
iiclr-17826	904	8	and	and	CCONJ
iiclr-17826	904	9	processes	process	NOUN
iiclr-17826	904	10	has	have	AUX
iiclr-17826	904	11	created	create	VERB
iiclr-17826	904	12	a	a	DET
iiclr-17826	904	13	labyrinth	labyrinth	NOUN
iiclr-17826	904	14	that	that	PRON
iiclr-17826	904	15	will	will	AUX
iiclr-17826	904	16	be	be	AUX
iiclr-17826	904	17	challenging	challenge	VERB
iiclr-17826	904	18	for	for	ADP
iiclr-17826	904	19	foreign	foreign	ADJ
iiclr-17826	904	20	attorneys	attorney	NOUN
iiclr-17826	904	21	covered	cover	VERB
iiclr-17826	904	22	by	by	ADP
iiclr-17826	904	23	the	the	DET
iiclr-17826	904	24	act.273	act.273	NOUN
iiclr-17826	904	25	the	the	DET
iiclr-17826	904	26	question	question	NOUN
iiclr-17826	904	27	now	now	ADV
iiclr-17826	904	28	becomes	become	VERB
iiclr-17826	904	29	,	,	PUNCT
iiclr-17826	904	30	provided	provide	VERB
iiclr-17826	904	31	the	the	DET
iiclr-17826	904	32	attorney	attorney	NOUN
iiclr-17826	904	33	does	do	AUX
iiclr-17826	904	34	report	report	VERB
iiclr-17826	904	35	the	the	DET
iiclr-17826	904	36	evidence	evidence	NOUN
iiclr-17826	904	37	up267	up267	PROPN
iiclr-17826	904	38	.	.	PUNCT
iiclr-17826	905	1	17	17	NUM
iiclr-17826	905	2	c.f.r	c.f.r	NOUN
iiclr-17826	905	3	.	.	PUNCT
iiclr-17826	906	1	§	§	PROPN
iiclr-17826	906	2	205.3(b)(2	205.3(b)(2	NUM
iiclr-17826	906	3	)	)	PUNCT
iiclr-17826	906	4	(	(	PUNCT
iiclr-17826	906	5	2003	2003	NUM
iiclr-17826	906	6	)	)	PUNCT
iiclr-17826	906	7	;	;	PUNCT
iiclr-17826	906	8	implementation	implementation	NOUN
iiclr-17826	906	9	of	of	ADP
iiclr-17826	906	10	standards	standard	NOUN
iiclr-17826	906	11	of	of	ADP
iiclr-17826	906	12	professional	professional	ADJ
iiclr-17826	906	13	conduct	conduct	NOUN
iiclr-17826	906	14	for	for	ADP
iiclr-17826	906	15	attorneys	attorney	NOUN
iiclr-17826	906	16	,	,	PUNCT
iiclr-17826	906	17	68	68	NUM
iiclr-17826	906	18	fed	feed	VERB
iiclr-17826	906	19	.	.	PUNCT
iiclr-17826	907	1	reg	reg	PROPN
iiclr-17826	907	2	.	.	PUNCT
iiclr-17826	908	1	at	at	ADP
iiclr-17826	908	2	6,307	6,307	NUM
iiclr-17826	908	3	.	.	PUNCT
iiclr-17826	909	1	under	under	ADP
iiclr-17826	909	2	the	the	DET
iiclr-17826	909	3	rule	rule	NOUN
iiclr-17826	909	4	an	an	DET
iiclr-17826	909	5	"	"	PUNCT
iiclr-17826	909	6	appropriate	appropriate	ADJ
iiclr-17826	909	7	response	response	NOUN
iiclr-17826	909	8	"	"	PUNCT
iiclr-17826	909	9	means	mean	VERB
iiclr-17826	909	10	:	:	PUNCT
iiclr-17826	909	11	a	a	DET
iiclr-17826	909	12	response	response	NOUN
iiclr-17826	909	13	to	to	ADP
iiclr-17826	909	14	an	an	DET
iiclr-17826	909	15	attorney	attorney	NOUN
iiclr-17826	909	16	regarding	regard	VERB
iiclr-17826	909	17	reported	report	VERB
iiclr-17826	909	18	evidence	evidence	NOUN
iiclr-17826	909	19	of	of	ADP
iiclr-17826	909	20	a	a	DET
iiclr-17826	909	21	material	material	NOUN
iiclr-17826	909	22	violation	violation	NOUN
iiclr-17826	909	23	as	as	ADP
iiclr-17826	909	24	a	a	DET
iiclr-17826	909	25	result	result	NOUN
iiclr-17826	909	26	of	of	ADP
iiclr-17826	909	27	which	which	PRON
iiclr-17826	909	28	the	the	DET
iiclr-17826	909	29	attorney	attorney	NOUN
iiclr-17826	909	30	reasonably	reasonably	ADV
iiclr-17826	909	31	believes	believe	VERB
iiclr-17826	909	32	:	:	PUNCT
iiclr-17826	909	33	(	(	PUNCT
iiclr-17826	909	34	1	1	X
iiclr-17826	909	35	)	)	PUNCT
iiclr-17826	909	36	that	that	SCONJ
iiclr-17826	909	37	no	no	DET
iiclr-17826	909	38	material	material	NOUN
iiclr-17826	909	39	violation	violation	NOUN
iiclr-17826	909	40	...	...	PUNCT
iiclr-17826	909	41	has	have	AUX
iiclr-17826	909	42	occurred	occur	VERB
iiclr-17826	909	43	,	,	PUNCT
iiclr-17826	909	44	is	be	AUX
iiclr-17826	909	45	ongoing	ongoing	ADJ
iiclr-17826	909	46	,	,	PUNCT
iiclr-17826	909	47	or	or	CCONJ
iiclr-17826	909	48	is	be	AUX
iiclr-17826	909	49	about	about	ADJ
iiclr-17826	909	50	to	to	PART
iiclr-17826	909	51	occur	occur	VERB
iiclr-17826	909	52	;	;	PUNCT
iiclr-17826	909	53	(	(	PUNCT
iiclr-17826	909	54	2	2	X
iiclr-17826	909	55	)	)	PUNCT
iiclr-17826	909	56	that	that	SCONJ
iiclr-17826	909	57	the	the	DET
iiclr-17826	909	58	issuer	issuer	NOUN
iiclr-17826	909	59	has	have	AUX
iiclr-17826	909	60	,	,	PUNCT
iiclr-17826	909	61	as	as	ADV
iiclr-17826	909	62	necessary	necessary	ADJ
iiclr-17826	909	63	,	,	PUNCT
iiclr-17826	909	64	adopted	adopt	VERB
iiclr-17826	909	65	appropriate	appropriate	ADJ
iiclr-17826	909	66	remedial	remedial	ADJ
iiclr-17826	909	67	measures	measure	NOUN
iiclr-17826	909	68	,	,	PUNCT
iiclr-17826	909	69	including	include	VERB
iiclr-17826	909	70	appropriate	appropriate	ADJ
iiclr-17826	909	71	steps	step	NOUN
iiclr-17826	909	72	or	or	CCONJ
iiclr-17826	909	73	sanctions	sanction	NOUN
iiclr-17826	909	74	to	to	PART
iiclr-17826	909	75	stop	stop	VERB
iiclr-17826	909	76	any	any	DET
iiclr-17826	909	77	material	material	NOUN
iiclr-17826	909	78	violations	violation	NOUN
iiclr-17826	909	79	that	that	PRON
iiclr-17826	909	80	are	be	AUX
iiclr-17826	909	81	ongoing	ongoing	ADJ
iiclr-17826	909	82	,	,	PUNCT
iiclr-17826	909	83	to	to	PART
iiclr-17826	909	84	prevent	prevent	VERB
iiclr-17826	909	85	any	any	DET
iiclr-17826	909	86	material	material	NOUN
iiclr-17826	909	87	violation	violation	NOUN
iiclr-17826	909	88	that	that	PRON
iiclr-17826	909	89	has	have	VERB
iiclr-17826	909	90	yet	yet	ADV
iiclr-17826	909	91	to	to	PART
iiclr-17826	909	92	occur	occur	VERB
iiclr-17826	909	93	,	,	PUNCT
iiclr-17826	909	94	and	and	CCONJ
iiclr-17826	909	95	to	to	PART
iiclr-17826	909	96	remedy	remedy	VERB
iiclr-17826	909	97	or	or	CCONJ
iiclr-17826	909	98	otherwise	otherwise	ADV
iiclr-17826	909	99	appropriately	appropriately	ADV
iiclr-17826	909	100	address	address	VERB
iiclr-17826	909	101	any	any	DET
iiclr-17826	909	102	material	material	NOUN
iiclr-17826	909	103	violation	violation	NOUN
iiclr-17826	909	104	that	that	PRON
iiclr-17826	909	105	has	have	AUX
iiclr-17826	909	106	already	already	ADV
iiclr-17826	909	107	occurred	occur	VERB
iiclr-17826	909	108	and	and	CCONJ
iiclr-17826	909	109	to	to	PART
iiclr-17826	909	110	minimize	minimize	VERB
iiclr-17826	909	111	the	the	DET
iiclr-17826	909	112	likelihood	likelihood	NOUN
iiclr-17826	909	113	of	of	ADP
iiclr-17826	909	114	its	its	PRON
iiclr-17826	909	115	recurrence	recurrence	NOUN
iiclr-17826	909	116	;	;	PUNCT
iiclr-17826	909	117	or	or	CCONJ
iiclr-17826	909	118	(	(	PUNCT
iiclr-17826	909	119	3	3	X
iiclr-17826	909	120	)	)	PUNCT
iiclr-17826	909	121	the	the	DET
iiclr-17826	909	122	issuer	issuer	NOUN
iiclr-17826	909	123	,	,	PUNCT
iiclr-17826	909	124	with	with	ADP
iiclr-17826	909	125	the	the	DET
iiclr-17826	909	126	consent	consent	NOUN
iiclr-17826	909	127	of	of	ADP
iiclr-17826	909	128	the	the	DET
iiclr-17826	909	129	issuer	issuer	NOUN
iiclr-17826	909	130	's	's	PART
iiclr-17826	909	131	board	board	NOUN
iiclr-17826	909	132	of	of	ADP
iiclr-17826	909	133	directors	director	NOUN
iiclr-17826	909	134	...	...	PUNCT
iiclr-17826	909	135	has	have	AUX
iiclr-17826	909	136	retained	retain	VERB
iiclr-17826	909	137	or	or	CCONJ
iiclr-17826	909	138	directed	direct	VERB
iiclr-17826	909	139	an	an	DET
iiclr-17826	909	140	attorney	attorney	NOUN
iiclr-17826	909	141	to	to	PART
iiclr-17826	909	142	review	review	VERB
iiclr-17826	909	143	the	the	DET
iiclr-17826	909	144	reported	report	VERB
iiclr-17826	909	145	evidence	evidence	NOUN
iiclr-17826	909	146	of	of	ADP
iiclr-17826	909	147	a	a	DET
iiclr-17826	909	148	material	material	NOUN
iiclr-17826	909	149	violation	violation	NOUN
iiclr-17826	909	150	and	and	CCONJ
iiclr-17826	909	151	either	either	ADV
iiclr-17826	909	152	:	:	PUNCT
iiclr-17826	909	153	(	(	PUNCT
iiclr-17826	909	154	i	i	NOUN
iiclr-17826	909	155	)	)	PUNCT
iiclr-17826	909	156	has	have	AUX
iiclr-17826	909	157	substantially	substantially	ADV
iiclr-17826	909	158	implemented	implement	VERB
iiclr-17826	909	159	any	any	DET
iiclr-17826	909	160	remedial	remedial	ADJ
iiclr-17826	909	161	recommendations	recommendation	NOUN
iiclr-17826	909	162	made	make	VERB
iiclr-17826	909	163	by	by	ADP
iiclr-17826	909	164	such	such	ADJ
iiclr-17826	909	165	attorney	attorney	NOUN
iiclr-17826	909	166	after	after	ADP
iiclr-17826	909	167	a	a	DET
iiclr-17826	909	168	reasonable	reasonable	ADJ
iiclr-17826	909	169	investigation	investigation	NOUN
iiclr-17826	909	170	and	and	CCONJ
iiclr-17826	909	171	evaluation	evaluation	NOUN
iiclr-17826	909	172	of	of	ADP
iiclr-17826	909	173	the	the	DET
iiclr-17826	909	174	reported	report	VERB
iiclr-17826	909	175	evidence	evidence	NOUN
iiclr-17826	909	176	;	;	PUNCT
iiclr-17826	909	177	or	or	CCONJ
iiclr-17826	909	178	(	(	PUNCT
iiclr-17826	909	179	ii	ii	NOUN
iiclr-17826	909	180	)	)	PUNCT
iiclr-17826	909	181	has	have	AUX
iiclr-17826	909	182	been	be	AUX
iiclr-17826	909	183	advised	advise	VERB
iiclr-17826	909	184	that	that	SCONJ
iiclr-17826	909	185	such	such	ADJ
iiclr-17826	909	186	attorney	attorney	NOUN
iiclr-17826	909	187	may	may	AUX
iiclr-17826	909	188	,	,	PUNCT
iiclr-17826	909	189	consistent	consistent	ADJ
iiclr-17826	909	190	with	with	ADP
iiclr-17826	909	191	his	his	PRON
iiclr-17826	909	192	or	or	CCONJ
iiclr-17826	909	193	her	her	PRON
iiclr-17826	909	194	professional	professional	ADJ
iiclr-17826	909	195	obligations	obligation	NOUN
iiclr-17826	909	196	,	,	PUNCT
iiclr-17826	909	197	assert	assert	VERB
iiclr-17826	909	198	a	a	DET
iiclr-17826	909	199	colorable	colorable	ADJ
iiclr-17826	909	200	defense	defense	NOUN
iiclr-17826	909	201	on	on	ADP
iiclr-17826	909	202	behalf	behalf	NOUN
iiclr-17826	909	203	of	of	ADP
iiclr-17826	909	204	the	the	DET
iiclr-17826	909	205	issuer	issuer	NOUN
iiclr-17826	909	206	..	..	PUNCT
iiclr-17826	909	207	,	,	PUNCT
iiclr-17826	909	208	in	in	ADP
iiclr-17826	909	209	any	any	DET
iiclr-17826	909	210	investigation	investigation	NOUN
iiclr-17826	909	211	...	...	PUNCT
iiclr-17826	909	212	relating	relate	VERB
iiclr-17826	909	213	to	to	ADP
iiclr-17826	909	214	the	the	DET
iiclr-17826	909	215	reported	report	VERB
iiclr-17826	909	216	evidence	evidence	NOUN
iiclr-17826	909	217	of	of	ADP
iiclr-17826	909	218	a	a	DET
iiclr-17826	909	219	material	material	NOUN
iiclr-17826	909	220	violation	violation	NOUN
iiclr-17826	909	221	.	.	PUNCT
iiclr-17826	910	1	17	17	NUM
iiclr-17826	910	2	c.f.r	c.f.r	NOUN
iiclr-17826	910	3	.	.	PUNCT
iiclr-17826	911	1	§	§	PROPN
iiclr-17826	911	2	205.2(b	205.2(b	PROPN
iiclr-17826	911	3	)	)	PUNCT
iiclr-17826	911	4	.	.	PUNCT
iiclr-17826	912	1	268	268	NUM
iiclr-17826	912	2	.	.	PUNCT
iiclr-17826	913	1	implementation	implementation	NOUN
iiclr-17826	913	2	of	of	ADP
iiclr-17826	913	3	standards	standard	NOUN
iiclr-17826	913	4	of	of	ADP
iiclr-17826	913	5	professional	professional	ADJ
iiclr-17826	913	6	conduct	conduct	NOUN
iiclr-17826	913	7	for	for	ADP
iiclr-17826	913	8	attorneys	attorney	NOUN
iiclr-17826	913	9	,	,	PUNCT
iiclr-17826	913	10	68	68	NUM
iiclr-17826	913	11	fed	feed	VERB
iiclr-17826	913	12	.	.	PUNCT
iiclr-17826	914	1	reg	reg	PROPN
iiclr-17826	914	2	.	.	PUNCT
iiclr-17826	915	1	at	at	ADP
iiclr-17826	915	2	6,307	6,307	NUM
iiclr-17826	915	3	.	.	PUNCT
iiclr-17826	916	1	269	269	NUM
iiclr-17826	916	2	.	.	NOUN
iiclr-17826	916	3	17	17	NUM
iiclr-17826	916	4	c.f.r	c.f.r	NOUN
iiclr-17826	916	5	.	.	PUNCT
iiclr-17826	917	1	§	§	PROPN
iiclr-17826	917	2	205.3(b)(3	205.3(b)(3	NUM
iiclr-17826	917	3	)	)	PUNCT
iiclr-17826	917	4	(	(	PUNCT
iiclr-17826	917	5	2003	2003	NUM
iiclr-17826	917	6	)	)	PUNCT
iiclr-17826	917	7	;	;	PUNCT
iiclr-17826	917	8	implementation	implementation	NOUN
iiclr-17826	917	9	of	of	ADP
iiclr-17826	917	10	standards	standard	NOUN
iiclr-17826	917	11	of	of	ADP
iiclr-17826	917	12	professional	professional	ADJ
iiclr-17826	917	13	conduct	conduct	NOUN
iiclr-17826	917	14	for	for	ADP
iiclr-17826	917	15	attorneys	attorney	NOUN
iiclr-17826	917	16	,	,	PUNCT
iiclr-17826	917	17	67	67	NUM
iiclr-17826	917	18	fed	feed	VERB
iiclr-17826	917	19	.	.	PUNCT
iiclr-17826	918	1	reg	reg	PROPN
iiclr-17826	918	2	.	.	PUNCT
iiclr-17826	919	1	at	at	ADP
iiclr-17826	919	2	6,307	6,307	NUM
iiclr-17826	919	3	.	.	PUNCT
iiclr-17826	920	1	270	270	NUM
iiclr-17826	920	2	.	.	NOUN
iiclr-17826	920	3	17	17	NUM
iiclr-17826	920	4	c.f.r	c.f.r	NOUN
iiclr-17826	920	5	.	.	PUNCT
iiclr-17826	921	1	§	§	PROPN
iiclr-17826	921	2	205.3(b)(4	205.3(b)(4	NUM
iiclr-17826	921	3	)	)	PUNCT
iiclr-17826	921	4	(	(	PUNCT
iiclr-17826	921	5	2003	2003	NUM
iiclr-17826	921	6	)	)	PUNCT
iiclr-17826	921	7	.	.	PUNCT
iiclr-17826	922	1	271	271	NUM
iiclr-17826	922	2	.	.	NOUN
iiclr-17826	922	3	17	17	NUM
iiclr-17826	922	4	c.f.r	c.f.r	NOUN
iiclr-17826	922	5	.	.	PUNCT
iiclr-17826	923	1	§	§	PROPN
iiclr-17826	923	2	205.3(b)(8	205.3(b)(8	NUM
iiclr-17826	923	3	)	)	PUNCT
iiclr-17826	923	4	(	(	PUNCT
iiclr-17826	923	5	2003	2003	NUM
iiclr-17826	923	6	)	)	PUNCT
iiclr-17826	923	7	.	.	PUNCT
iiclr-17826	924	1	272	272	NUM
iiclr-17826	924	2	.	.	NOUN
iiclr-17826	924	3	17	17	NUM
iiclr-17826	924	4	c.f.r	c.f.r	NOUN
iiclr-17826	924	5	.	.	PUNCT
iiclr-17826	925	1	§	§	PROPN
iiclr-17826	925	2	205.3(b)(9	205.3(b)(9	NUM
iiclr-17826	925	3	)	)	PUNCT
iiclr-17826	925	4	(	(	PUNCT
iiclr-17826	925	5	2003	2003	NUM
iiclr-17826	925	6	)	)	PUNCT
iiclr-17826	925	7	.	.	PUNCT
iiclr-17826	926	1	273	273	NUM
iiclr-17826	926	2	.	.	PUNCT
iiclr-17826	926	3	palmer	palmer	NOUN
iiclr-17826	926	4	,	,	PUNCT
iiclr-17826	926	5	supra	supra	PROPN
iiclr-17826	926	6	note	note	NOUN
iiclr-17826	926	7	93	93	NUM
iiclr-17826	926	8	.	.	PUNCT
iiclr-17826	927	1	20041	20041	NUM
iiclr-17826	927	2	ind	ind	NOUN
iiclr-17826	927	3	.	.	PUNCT
iiclr-17826	928	1	int'l	int'l	PROPN
iiclr-17826	928	2	&	&	CCONJ
iiclr-17826	928	3	comp	comp	PROPN
iiclr-17826	928	4	.	.	PUNCT
iiclr-17826	929	1	l.	l.	PROPN
iiclr-17826	929	2	rev	rev	PROPN
iiclr-17826	929	3	.	.	PUNCT
iiclr-17826	930	1	the	the	DET
iiclr-17826	930	2	-	-	PUNCT
iiclr-17826	930	3	ladder	ladder	NOUN
iiclr-17826	930	4	,	,	PUNCT
iiclr-17826	930	5	what	what	PRON
iiclr-17826	930	6	happens	happen	VERB
iiclr-17826	930	7	if	if	SCONJ
iiclr-17826	930	8	,	,	PUNCT
iiclr-17826	930	9	after	after	ADP
iiclr-17826	930	10	all	all	PRON
iiclr-17826	930	11	of	of	ADP
iiclr-17826	930	12	this	this	PRON
iiclr-17826	930	13	,	,	PUNCT
iiclr-17826	930	14	the	the	DET
iiclr-17826	930	15	attorney	attorney	NOUN
iiclr-17826	930	16	still	still	ADV
iiclr-17826	930	17	has	have	AUX
iiclr-17826	930	18	not	not	PART
iiclr-17826	930	19	received	receive	VERB
iiclr-17826	930	20	an	an	DET
iiclr-17826	930	21	appropriate	appropriate	ADJ
iiclr-17826	930	22	response	response	NOUN
iiclr-17826	930	23	to	to	ADP
iiclr-17826	930	24	the	the	DET
iiclr-17826	930	25	reported	report	VERB
iiclr-17826	930	26	evidence	evidence	NOUN
iiclr-17826	930	27	?	?	PUNCT
iiclr-17826	931	1	d.	d.	PROPN
iiclr-17826	931	2	noisy	noisy	PROPN
iiclr-17826	931	3	withdrawal	withdrawal	PROPN
iiclr-17826	931	4	and	and	CCONJ
iiclr-17826	931	5	proposed	propose	VERB
iiclr-17826	931	6	alternative	alternative	NOUN
iiclr-17826	931	7	under	under	ADP
iiclr-17826	931	8	the	the	DET
iiclr-17826	931	9	2002	2002	NUM
iiclr-17826	931	10	proposed	propose	VERB
iiclr-17826	931	11	rule	rule	NOUN
iiclr-17826	931	12	,	,	PUNCT
iiclr-17826	931	13	the	the	DET
iiclr-17826	931	14	sec	sec	PROPN
iiclr-17826	931	15	detailed	detail	VERB
iiclr-17826	931	16	arguably	arguably	ADV
iiclr-17826	931	17	the	the	DET
iiclr-17826	931	18	most	most	ADV
iiclr-17826	931	19	controversial	controversial	ADJ
iiclr-17826	931	20	aspect	aspect	NOUN
iiclr-17826	931	21	of	of	ADP
iiclr-17826	931	22	rule	rule	NOUN
iiclr-17826	931	23	205	205	NUM
iiclr-17826	931	24	;	;	PUNCT
iiclr-17826	931	25	the	the	DET
iiclr-17826	931	26	requirement	requirement	NOUN
iiclr-17826	931	27	of	of	ADP
iiclr-17826	931	28	the	the	DET
iiclr-17826	931	29	"	"	PUNCT
iiclr-17826	931	30	noisy	noisy	ADJ
iiclr-17826	931	31	withdrawal	withdrawal	NOUN
iiclr-17826	931	32	.	.	PUNCT
iiclr-17826	932	1	"274	"274	ADV
iiclr-17826	932	2	the	the	DET
iiclr-17826	932	3	idea	idea	NOUN
iiclr-17826	932	4	was	be	AUX
iiclr-17826	932	5	to	to	PART
iiclr-17826	932	6	set	set	VERB
iiclr-17826	932	7	a	a	DET
iiclr-17826	932	8	standard	standard	NOUN
iiclr-17826	932	9	for	for	ADP
iiclr-17826	932	10	notification	notification	NOUN
iiclr-17826	932	11	of	of	ADP
iiclr-17826	932	12	the	the	DET
iiclr-17826	932	13	sec	sec	PROPN
iiclr-17826	932	14	when	when	SCONJ
iiclr-17826	932	15	appropriate	appropriate	ADJ
iiclr-17826	932	16	action	action	NOUN
iiclr-17826	932	17	has	have	AUX
iiclr-17826	932	18	not	not	PART
iiclr-17826	932	19	being	be	AUX
iiclr-17826	932	20	taken	take	VERB
iiclr-17826	932	21	by	by	ADP
iiclr-17826	932	22	the	the	DET
iiclr-17826	932	23	corporation.275	corporation.275	PROPN
iiclr-17826	932	24	the	the	DET
iiclr-17826	932	25	provision	provision	NOUN
iiclr-17826	932	26	,	,	PUNCT
iiclr-17826	932	27	however	however	ADV
iiclr-17826	932	28	,	,	PUNCT
iiclr-17826	932	29	generated	generate	VERB
iiclr-17826	932	30	so	so	ADV
iiclr-17826	932	31	much	much	ADJ
iiclr-17826	932	32	negative	negative	ADJ
iiclr-17826	932	33	feedback	feedback	NOUN
iiclr-17826	932	34	that	that	PRON
iiclr-17826	932	35	the	the	DET
iiclr-17826	932	36	sec	sec	PROPN
iiclr-17826	932	37	decided	decide	VERB
iiclr-17826	932	38	to	to	PART
iiclr-17826	932	39	delay	delay	VERB
iiclr-17826	932	40	its	its	PRON
iiclr-17826	932	41	implementation	implementation	NOUN
iiclr-17826	932	42	while	while	SCONJ
iiclr-17826	932	43	it	it	PRON
iiclr-17826	932	44	further	far	ADV
iiclr-17826	932	45	examines	examine	VERB
iiclr-17826	932	46	the	the	DET
iiclr-17826	932	47	issue.276	issue.276	ADJ
iiclr-17826	932	48	foreign	foreign	ADJ
iiclr-17826	932	49	attorneys	attorney	NOUN
iiclr-17826	932	50	argued	argue	VERB
iiclr-17826	932	51	that	that	SCONJ
iiclr-17826	932	52	the	the	DET
iiclr-17826	932	53	"	"	PUNCT
iiclr-17826	932	54	noisy	noisy	ADJ
iiclr-17826	932	55	withdrawal	withdrawal	NOUN
iiclr-17826	932	56	"	"	PUNCT
iiclr-17826	932	57	requirement	requirement	NOUN
iiclr-17826	932	58	would	would	AUX
iiclr-17826	932	59	conflict	conflict	VERB
iiclr-17826	932	60	with	with	ADP
iiclr-17826	932	61	laws	law	NOUN
iiclr-17826	932	62	and	and	CCONJ
iiclr-17826	932	63	principles	principle	NOUN
iiclr-17826	932	64	of	of	ADP
iiclr-17826	932	65	confidentiality	confidentiality	NOUN
iiclr-17826	932	66	and	and	CCONJ
iiclr-17826	932	67	attorney	attorney	NOUN
iiclr-17826	932	68	-	-	PUNCT
iiclr-17826	932	69	client	client	NOUN
iiclr-17826	932	70	privilege	privilege	NOUN
iiclr-17826	932	71	recognized	recognize	VERB
iiclr-17826	932	72	in	in	ADP
iiclr-17826	932	73	many	many	ADJ
iiclr-17826	932	74	foreign	foreign	ADJ
iiclr-17826	932	75	jurisdictions.277	jurisdictions.277	NOUN
iiclr-17826	932	76	under	under	ADP
iiclr-17826	932	77	the	the	DET
iiclr-17826	932	78	proposed	propose	VERB
iiclr-17826	932	79	rule	rule	NOUN
iiclr-17826	932	80	,	,	PUNCT
iiclr-17826	932	81	an	an	DET
iiclr-17826	932	82	attorney	attorney	NOUN
iiclr-17826	932	83	who	who	PRON
iiclr-17826	932	84	has	have	AUX
iiclr-17826	932	85	not	not	PART
iiclr-17826	932	86	received	receive	VERB
iiclr-17826	932	87	an	an	DET
iiclr-17826	932	88	"	"	PUNCT
iiclr-17826	932	89	appropriate	appropriate	ADJ
iiclr-17826	932	90	response	response	NOUN
iiclr-17826	932	91	"	"	PUNCT
iiclr-17826	932	92	from	from	ADP
iiclr-17826	932	93	an	an	DET
iiclr-17826	932	94	issuer	issuer	NOUN
iiclr-17826	932	95	would	would	AUX
iiclr-17826	932	96	be	be	AUX
iiclr-17826	932	97	obligated	obligate	VERB
iiclr-17826	932	98	or	or	CCONJ
iiclr-17826	932	99	,	,	PUNCT
iiclr-17826	932	100	in	in	ADP
iiclr-17826	932	101	some	some	DET
iiclr-17826	932	102	cases	case	NOUN
iiclr-17826	932	103	,	,	PUNCT
iiclr-17826	932	104	permitted	permit	VERB
iiclr-17826	932	105	to	to	PART
iiclr-17826	932	106	initiate	initiate	VERB
iiclr-17826	932	107	a	a	DET
iiclr-17826	932	108	"	"	PUNCT
iiclr-17826	932	109	noisy	noisy	ADJ
iiclr-17826	932	110	withdrawal	withdrawal	NOUN
iiclr-17826	932	111	.	.	PUNCT
iiclr-17826	933	1	,	,	PUNCT
iiclr-17826	933	2	278	278	NUM
iiclr-17826	933	3	the	the	DET
iiclr-17826	933	4	requirement	requirement	NOUN
iiclr-17826	933	5	,	,	PUNCT
iiclr-17826	933	6	however	however	ADV
iiclr-17826	933	7	,	,	PUNCT
iiclr-17826	933	8	differs	differ	VERB
iiclr-17826	933	9	depending	depend	VERB
iiclr-17826	933	10	on	on	ADP
iiclr-17826	933	11	whether	whether	SCONJ
iiclr-17826	933	12	the	the	DET
iiclr-17826	933	13	attorney	attorney	NOUN
iiclr-17826	933	14	is	be	AUX
iiclr-17826	933	15	an	an	DET
iiclr-17826	933	16	outside	outside	ADJ
iiclr-17826	933	17	counsel	counsel	NOUN
iiclr-17826	933	18	or	or	CCONJ
iiclr-17826	933	19	one	one	NUM
iiclr-17826	933	20	employed	employ	VERB
iiclr-17826	933	21	by	by	ADP
iiclr-17826	933	22	the	the	DET
iiclr-17826	933	23	issuer.2	issuer.2	PROPN
iiclr-17826	933	24	79	79	NUM
iiclr-17826	933	25	with	with	ADP
iiclr-17826	933	26	respect	respect	NOUN
iiclr-17826	933	27	to	to	ADP
iiclr-17826	933	28	outside	outside	ADJ
iiclr-17826	933	29	counsel	counsel	NOUN
iiclr-17826	933	30	,	,	PUNCT
iiclr-17826	933	31	the	the	DET
iiclr-17826	933	32	proposed	propose	VERB
iiclr-17826	933	33	rule	rule	NOUN
iiclr-17826	933	34	imposes	impose	VERB
iiclr-17826	933	35	an	an	DET
iiclr-17826	933	36	obligation	obligation	NOUN
iiclr-17826	933	37	on	on	ADP
iiclr-17826	933	38	attorneys	attorney	NOUN
iiclr-17826	933	39	who	who	PRON
iiclr-17826	933	40	have	have	AUX
iiclr-17826	933	41	not	not	PART
iiclr-17826	933	42	received	receive	VERB
iiclr-17826	933	43	an	an	DET
iiclr-17826	933	44	appropriate	appropriate	ADJ
iiclr-17826	933	45	response	response	NOUN
iiclr-17826	933	46	to	to	ADP
iiclr-17826	933	47	evidence	evidence	NOUN
iiclr-17826	933	48	of	of	ADP
iiclr-17826	933	49	a	a	DET
iiclr-17826	933	50	material	material	ADJ
iiclr-17826	933	51	violation	violation	NOUN
iiclr-17826	933	52	to	to	PART
iiclr-17826	933	53	withdraw	withdraw	VERB
iiclr-17826	933	54	from	from	ADP
iiclr-17826	933	55	representation	representation	NOUN
iiclr-17826	933	56	of	of	ADP
iiclr-17826	933	57	the	the	DET
iiclr-17826	933	58	issuer	issuer	NOUN
iiclr-17826	933	59	in	in	ADP
iiclr-17826	933	60	all	all	DET
iiclr-17826	933	61	matters.280	matters.280	NOUN
iiclr-17826	933	62	this	this	DET
iiclr-17826	933	63	obligation	obligation	NOUN
iiclr-17826	933	64	,	,	PUNCT
iiclr-17826	933	65	however	however	ADV
iiclr-17826	933	66	,	,	PUNCT
iiclr-17826	933	67	would	would	AUX
iiclr-17826	933	68	only	only	ADV
iiclr-17826	933	69	be	be	AUX
iiclr-17826	933	70	triggered	trigger	VERB
iiclr-17826	933	71	in	in	ADP
iiclr-17826	933	72	situations	situation	NOUN
iiclr-17826	933	73	where	where	SCONJ
iiclr-17826	933	74	the	the	DET
iiclr-17826	933	75	attorney	attorney	NOUN
iiclr-17826	933	76	believes	believe	VERB
iiclr-17826	933	77	that	that	SCONJ
iiclr-17826	933	78	a	a	DET
iiclr-17826	933	79	material	material	NOUN
iiclr-17826	933	80	violation	violation	NOUN
iiclr-17826	933	81	is	be	AUX
iiclr-17826	933	82	ongoing	ongoing	ADJ
iiclr-17826	933	83	or	or	CCONJ
iiclr-17826	933	84	is	be	AUX
iiclr-17826	933	85	about	about	ADJ
iiclr-17826	933	86	to	to	PART
iiclr-17826	933	87	occur	occur	VERB
iiclr-17826	933	88	,	,	PUNCT
iiclr-17826	933	89	and	and	CCONJ
iiclr-17826	933	90	the	the	DET
iiclr-17826	933	91	violation	violation	NOUN
iiclr-17826	933	92	is	be	AUX
iiclr-17826	933	93	likely	likely	ADJ
iiclr-17826	933	94	to	to	PART
iiclr-17826	933	95	result	result	VERB
iiclr-17826	933	96	in	in	ADP
iiclr-17826	933	97	substantial	substantial	ADJ
iiclr-17826	933	98	injury	injury	NOUN
iiclr-17826	933	99	to	to	ADP
iiclr-17826	933	100	the	the	DET
iiclr-17826	933	101	financial	financial	ADJ
iiclr-17826	933	102	interest	interest	NOUN
iiclr-17826	933	103	or	or	CCONJ
iiclr-17826	933	104	property	property	NOUN
iiclr-17826	933	105	of	of	ADP
iiclr-17826	933	106	the	the	DET
iiclr-17826	933	107	issuer	issuer	NOUN
iiclr-17826	933	108	or	or	CCONJ
iiclr-17826	933	109	its	its	PRON
iiclr-17826	933	110	investors.28	investors.28	NOUN
iiclr-17826	933	111	'	'	PUNCT
iiclr-17826	933	112	then	then	ADV
iiclr-17826	933	113	,	,	PUNCT
iiclr-17826	933	114	within	within	ADP
iiclr-17826	933	115	one	one	NUM
iiclr-17826	933	116	business	business	NOUN
iiclr-17826	933	117	day	day	NOUN
iiclr-17826	933	118	of	of	ADP
iiclr-17826	933	119	withdrawing	withdrawing	NOUN
iiclr-17826	933	120	,	,	PUNCT
iiclr-17826	933	121	the	the	DET
iiclr-17826	933	122	attorney	attorney	NOUN
iiclr-17826	933	123	would	would	AUX
iiclr-17826	933	124	be	be	AUX
iiclr-17826	933	125	required	require	VERB
iiclr-17826	933	126	to	to	PART
iiclr-17826	933	127	notify	notify	VERB
iiclr-17826	933	128	the	the	DET
iiclr-17826	933	129	sec	sec	PROPN
iiclr-17826	933	130	,	,	PUNCT
iiclr-17826	933	131	in	in	ADP
iiclr-17826	933	132	writing	writing	NOUN
iiclr-17826	933	133	,	,	PUNCT
iiclr-17826	933	134	that	that	SCONJ
iiclr-17826	933	135	the	the	DET
iiclr-17826	933	136	he	he	PRON
iiclr-17826	933	137	or	or	CCONJ
iiclr-17826	933	138	she	she	PRON
iiclr-17826	933	139	had	have	AUX
iiclr-17826	933	140	done	do	VERB
iiclr-17826	933	141	so	so	ADV
iiclr-17826	933	142	for	for	ADP
iiclr-17826	933	143	"	"	PUNCT
iiclr-17826	933	144	professional	professional	ADJ
iiclr-17826	933	145	considerations	consideration	NOUN
iiclr-17826	933	146	.	.	PUNCT
iiclr-17826	934	1	282	282	NUM
iiclr-17826	934	2	the	the	DET
iiclr-17826	934	3	use	use	NOUN
iiclr-17826	934	4	of	of	ADP
iiclr-17826	934	5	the	the	DET
iiclr-17826	934	6	phrase	phrase	NOUN
iiclr-17826	934	7	"	"	PUNCT
iiclr-17826	934	8	professional	professional	ADJ
iiclr-17826	934	9	considerations	consideration	NOUN
iiclr-17826	934	10	"	"	PUNCT
iiclr-17826	934	11	would	would	AUX
iiclr-17826	934	12	protect	protect	VERB
iiclr-17826	934	13	client	client	NOUN
iiclr-17826	934	14	confidences	confidence	NOUN
iiclr-17826	934	15	,	,	PUNCT
iiclr-17826	934	16	while	while	SCONJ
iiclr-17826	934	17	at	at	ADP
iiclr-17826	934	18	the	the	DET
iiclr-17826	934	19	same	same	ADJ
iiclr-17826	934	20	time	time	NOUN
iiclr-17826	934	21	serving	serve	VERB
iiclr-17826	934	22	as	as	ADP
iiclr-17826	934	23	a	a	DET
iiclr-17826	934	24	red	red	ADJ
iiclr-17826	934	25	flag	flag	NOUN
iiclr-17826	934	26	to	to	ADP
iiclr-17826	934	27	the	the	DET
iiclr-17826	934	28	274	274	NUM
iiclr-17826	934	29	.	.	PUNCT
iiclr-17826	935	1	see	see	VERB
iiclr-17826	935	2	waldmeir	waldmeir	PROPN
iiclr-17826	935	3	,	,	PUNCT
iiclr-17826	935	4	sec	sec	PROPN
iiclr-17826	935	5	retreats	retreat	NOUN
iiclr-17826	935	6	,	,	PUNCT
iiclr-17826	935	7	supra	supra	PROPN
iiclr-17826	935	8	note	note	PROPN
iiclr-17826	935	9	140	140	NUM
iiclr-17826	935	10	(	(	PUNCT
iiclr-17826	935	11	noting	note	VERB
iiclr-17826	935	12	that	that	SCONJ
iiclr-17826	935	13	with	with	ADP
iiclr-17826	935	14	regard	regard	NOUN
iiclr-17826	935	15	to	to	ADP
iiclr-17826	935	16	the	the	DET
iiclr-17826	935	17	"	"	PUNCT
iiclr-17826	935	18	noisy	noisy	ADJ
iiclr-17826	935	19	withdrawal	withdrawal	NOUN
iiclr-17826	935	20	"	"	PUNCT
iiclr-17826	935	21	provision	provision	NOUN
iiclr-17826	935	22	,	,	PUNCT
iiclr-17826	935	23	"	"	PUNCT
iiclr-17826	935	24	the	the	DET
iiclr-17826	935	25	legal	legal	ADJ
iiclr-17826	935	26	profession	profession	NOUN
iiclr-17826	935	27	unanimously	unanimously	ADV
iiclr-17826	935	28	condemned	condemn	VERB
iiclr-17826	935	29	that	that	DET
iiclr-17826	935	30	measure	measure	NOUN
iiclr-17826	935	31	,	,	PUNCT
iiclr-17826	935	32	saying	say	VERB
iiclr-17826	935	33	it	it	PRON
iiclr-17826	935	34	would	would	AUX
iiclr-17826	935	35	have	have	AUX
iiclr-17826	935	36	turned	turn	VERB
iiclr-17826	935	37	lawyers	lawyer	NOUN
iiclr-17826	935	38	into	into	ADP
iiclr-17826	935	39	police	police	NOUN
iiclr-17826	935	40	and	and	CCONJ
iiclr-17826	935	41	undermined	undermine	VERB
iiclr-17826	935	42	their	their	PRON
iiclr-17826	935	43	ability	ability	NOUN
iiclr-17826	935	44	to	to	PART
iiclr-17826	935	45	counsel	counsel	VERB
iiclr-17826	935	46	clients	client	NOUN
iiclr-17826	935	47	"	"	PUNCT
iiclr-17826	935	48	)	)	PUNCT
iiclr-17826	935	49	.	.	PUNCT
iiclr-17826	936	1	275	275	NUM
iiclr-17826	936	2	.	.	X
iiclr-17826	936	3	implementation	implementation	NOUN
iiclr-17826	936	4	of	of	ADP
iiclr-17826	936	5	standards	standard	NOUN
iiclr-17826	936	6	of	of	ADP
iiclr-17826	936	7	professional	professional	ADJ
iiclr-17826	936	8	conduct	conduct	NOUN
iiclr-17826	936	9	for	for	ADP
iiclr-17826	936	10	attorneys	attorney	NOUN
iiclr-17826	936	11	,	,	PUNCT
iiclr-17826	936	12	67	67	NUM
iiclr-17826	936	13	fed	feed	VERB
iiclr-17826	936	14	.	.	PUNCT
iiclr-17826	937	1	reg	reg	PROPN
iiclr-17826	937	2	.	.	PUNCT
iiclr-17826	938	1	at	at	ADP
iiclr-17826	938	2	71,689	71,689	NUM
iiclr-17826	938	3	.	.	PUNCT
iiclr-17826	939	1	276	276	NUM
iiclr-17826	939	2	.	.	X
iiclr-17826	940	1	see	see	VERB
iiclr-17826	940	2	tafara	tafara	NOUN
iiclr-17826	940	3	speech	speech	NOUN
iiclr-17826	940	4	,	,	PUNCT
iiclr-17826	940	5	supra	supra	PROPN
iiclr-17826	940	6	note	note	PROPN
iiclr-17826	940	7	10	10	NUM
iiclr-17826	940	8	;	;	PUNCT
iiclr-17826	940	9	implementation	implementation	NOUN
iiclr-17826	940	10	of	of	ADP
iiclr-17826	940	11	standards	standard	NOUN
iiclr-17826	940	12	of	of	ADP
iiclr-17826	940	13	professional	professional	ADJ
iiclr-17826	940	14	conduct	conduct	NOUN
iiclr-17826	940	15	for	for	ADP
iiclr-17826	940	16	attorneys	attorney	NOUN
iiclr-17826	940	17	,	,	PUNCT
iiclr-17826	940	18	68	68	NUM
iiclr-17826	940	19	fed	feed	VERB
iiclr-17826	940	20	.	.	PUNCT
iiclr-17826	941	1	reg	reg	PROPN
iiclr-17826	941	2	.	.	PUNCT
iiclr-17826	942	1	at	at	ADP
iiclr-17826	942	2	6,308	6,308	NUM
iiclr-17826	942	3	.	.	PUNCT
iiclr-17826	943	1	277	277	NUM
iiclr-17826	943	2	.	.	PUNCT
iiclr-17826	944	1	implementation	implementation	NOUN
iiclr-17826	944	2	of	of	ADP
iiclr-17826	944	3	standards	standard	NOUN
iiclr-17826	944	4	of	of	ADP
iiclr-17826	944	5	professional	professional	ADJ
iiclr-17826	944	6	conduct	conduct	NOUN
iiclr-17826	944	7	for	for	ADP
iiclr-17826	944	8	attorneys	attorney	NOUN
iiclr-17826	944	9	,	,	PUNCT
iiclr-17826	944	10	68	68	NUM
iiclr-17826	944	11	fed	feed	VERB
iiclr-17826	944	12	.	.	PUNCT
iiclr-17826	945	1	reg	reg	PROPN
iiclr-17826	945	2	.	.	PUNCT
iiclr-17826	946	1	at	at	ADP
iiclr-17826	946	2	6,304	6,304	NUM
iiclr-17826	946	3	.	.	PUNCT
iiclr-17826	947	1	see	see	VERB
iiclr-17826	947	2	also	also	ADV
iiclr-17826	947	3	waldmeir	waldmeir	NOUN
iiclr-17826	947	4	,	,	PUNCT
iiclr-17826	947	5	sec	sec	PROPN
iiclr-17826	947	6	retreats	retreat	NOUN
iiclr-17826	947	7	,	,	PUNCT
iiclr-17826	947	8	supra	supra	PROPN
iiclr-17826	947	9	note	note	NOUN
iiclr-17826	947	10	140	140	NUM
iiclr-17826	947	11	.	.	NOUN
iiclr-17826	947	12	278	278	NUM
iiclr-17826	947	13	.	.	PUNCT
iiclr-17826	948	1	see	see	VERB
iiclr-17826	948	2	implementation	implementation	NOUN
iiclr-17826	948	3	of	of	ADP
iiclr-17826	948	4	standards	standard	NOUN
iiclr-17826	948	5	of	of	ADP
iiclr-17826	948	6	professional	professional	ADJ
iiclr-17826	948	7	conduct	conduct	NOUN
iiclr-17826	948	8	for	for	ADP
iiclr-17826	948	9	attorneys	attorney	NOUN
iiclr-17826	948	10	,	,	PUNCT
iiclr-17826	948	11	67	67	NUM
iiclr-17826	948	12	fed	feed	VERB
iiclr-17826	948	13	.	.	PUNCT
iiclr-17826	949	1	reg	reg	PROPN
iiclr-17826	949	2	.	.	PUNCT
iiclr-17826	950	1	at	at	ADP
iiclr-17826	950	2	71,688	71,688	NUM
iiclr-17826	950	3	-	-	SYM
iiclr-17826	950	4	89	89	NUM
iiclr-17826	950	5	(	(	PUNCT
iiclr-17826	950	6	discussion	discussion	NOUN
iiclr-17826	950	7	of	of	ADP
iiclr-17826	950	8	proposed	propose	VERB
iiclr-17826	950	9	rule	rule	NOUN
iiclr-17826	950	10	205.3(d	205.3(d	NOUN
iiclr-17826	950	11	)	)	PUNCT
iiclr-17826	950	12	(	(	PUNCT
iiclr-17826	950	13	2003	2003	NUM
iiclr-17826	950	14	)	)	PUNCT
iiclr-17826	950	15	)	)	PUNCT
iiclr-17826	950	16	.	.	PUNCT
iiclr-17826	951	1	279	279	NUM
iiclr-17826	951	2	.	.	PUNCT
iiclr-17826	952	1	see	see	VERB
iiclr-17826	952	2	i	i	PRON
iiclr-17826	952	3	d.	d.	PROPN
iiclr-17826	952	4	at	at	ADP
iiclr-17826	952	5	71,688	71,688	NUM
iiclr-17826	952	6	.	.	PUNCT
iiclr-17826	953	1	280	280	NUM
iiclr-17826	953	2	.	.	PUNCT
iiclr-17826	954	1	i	i	PRON
iiclr-17826	954	2	d.	d.	PROPN
iiclr-17826	954	3	at	at	ADP
iiclr-17826	954	4	71,689	71,689	NUM
iiclr-17826	954	5	.	.	PUNCT
iiclr-17826	955	1	the	the	DET
iiclr-17826	955	2	additional	additional	ADJ
iiclr-17826	955	3	requirement	requirement	NOUN
iiclr-17826	955	4	that	that	SCONJ
iiclr-17826	955	5	the	the	DET
iiclr-17826	955	6	attorney	attorney	NOUN
iiclr-17826	955	7	must	must	AUX
iiclr-17826	955	8	believe	believe	VERB
iiclr-17826	955	9	that	that	SCONJ
iiclr-17826	955	10	the	the	DET
iiclr-17826	955	11	violation	violation	NOUN
iiclr-17826	955	12	is	be	AUX
iiclr-17826	955	13	likely	likely	ADJ
iiclr-17826	955	14	to	to	PART
iiclr-17826	955	15	result	result	VERB
iiclr-17826	955	16	in	in	ADP
iiclr-17826	955	17	substantial	substantial	ADJ
iiclr-17826	955	18	injury	injury	NOUN
iiclr-17826	955	19	to	to	ADP
iiclr-17826	955	20	the	the	DET
iiclr-17826	955	21	financial	financial	ADJ
iiclr-17826	955	22	interest	interest	NOUN
iiclr-17826	955	23	or	or	CCONJ
iiclr-17826	955	24	property	property	NOUN
iiclr-17826	955	25	of	of	ADP
iiclr-17826	955	26	the	the	DET
iiclr-17826	955	27	issuer	issuer	NOUN
iiclr-17826	955	28	or	or	CCONJ
iiclr-17826	955	29	its	its	PRON
iiclr-17826	955	30	investors	investor	NOUN
iiclr-17826	955	31	makes	make	VERB
iiclr-17826	955	32	the	the	DET
iiclr-17826	955	33	threshold	threshold	NOUN
iiclr-17826	955	34	for	for	ADP
iiclr-17826	955	35	action	action	NOUN
iiclr-17826	955	36	higher	high	ADJ
iiclr-17826	955	37	than	than	ADP
iiclr-17826	955	38	for	for	ADP
iiclr-17826	955	39	reporting	report	VERB
iiclr-17826	955	40	"	"	PUNCT
iiclr-17826	955	41	up	up	ADP
iiclr-17826	955	42	the	the	DET
iiclr-17826	955	43	ladder	ladder	NOUN
iiclr-17826	955	44	.	.	PUNCT
iiclr-17826	955	45	"	"	PUNCT
iiclr-17826	956	1	see	see	VERB
iiclr-17826	956	2	i	i	PRON
iiclr-17826	956	3	d.	d.	PROPN
iiclr-17826	956	4	281	281	NUM
iiclr-17826	956	5	.	.	PUNCT
iiclr-17826	957	1	i	i	PRON
iiclr-17826	957	2	d.	d.	PROPN
iiclr-17826	957	3	282	282	NUM
iiclr-17826	957	4	.	.	PUNCT
iiclr-17826	958	1	i	i	PRON
iiclr-17826	958	2	d.	d.	PROPN
iiclr-17826	959	1	[	[	X
iiclr-17826	959	2	vol	vol	NOUN
iiclr-17826	959	3	.	.	PUNCT
iiclr-17826	960	1	14:3	14:3	NUM
iiclr-17826	960	2	challenges	challenge	NOUN
iiclr-17826	960	3	for	for	ADP
iiclr-17826	960	4	foreign	foreign	ADJ
iiclr-17826	960	5	attorneys	attorney	NOUN
iiclr-17826	960	6	sec	sec	VERB
iiclr-17826	960	7	that	that	SCONJ
iiclr-17826	960	8	a	a	DET
iiclr-17826	960	9	material	material	ADJ
iiclr-17826	960	10	violation	violation	NOUN
iiclr-17826	960	11	of	of	ADP
iiclr-17826	960	12	u.s	u.s	PROPN
iiclr-17826	960	13	.	.	PROPN
iiclr-17826	960	14	securities	security	NOUN
iiclr-17826	960	15	law	law	NOUN
iiclr-17826	960	16	was	be	AUX
iiclr-17826	960	17	ongoing	ongoing	ADJ
iiclr-17826	960	18	or	or	CCONJ
iiclr-17826	960	19	was	be	AUX
iiclr-17826	960	20	about	about	ADJ
iiclr-17826	960	21	to	to	PART
iiclr-17826	960	22	occur	occur	VERB
iiclr-17826	960	23	.	.	PUNCT
iiclr-17826	961	1	283	283	NUM
iiclr-17826	961	2	finally	finally	ADV
iiclr-17826	961	3	,	,	PUNCT
iiclr-17826	961	4	the	the	DET
iiclr-17826	961	5	attorney	attorney	NOUN
iiclr-17826	961	6	would	would	AUX
iiclr-17826	961	7	be	be	AUX
iiclr-17826	961	8	required	require	VERB
iiclr-17826	961	9	to	to	PART
iiclr-17826	961	10	disaffirm	disaffirm	VERB
iiclr-17826	961	11	any	any	DET
iiclr-17826	961	12	document	document	NOUN
iiclr-17826	961	13	or	or	CCONJ
iiclr-17826	961	14	other	other	ADJ
iiclr-17826	961	15	information	information	NOUN
iiclr-17826	961	16	filed	file	VERB
iiclr-17826	961	17	with	with	ADP
iiclr-17826	961	18	the	the	DET
iiclr-17826	961	19	sec	sec	PROPN
iiclr-17826	961	20	that	that	PRON
iiclr-17826	961	21	was	be	AUX
iiclr-17826	961	22	materially	materially	ADV
iiclr-17826	961	23	false	false	ADJ
iiclr-17826	961	24	or	or	CCONJ
iiclr-17826	961	25	misleading.28	misleading.28	NOUN
iiclr-17826	961	26	4	4	NUM
iiclr-17826	961	27	in	in	ADP
iiclr-17826	961	28	situations	situation	NOUN
iiclr-17826	961	29	where	where	SCONJ
iiclr-17826	961	30	the	the	DET
iiclr-17826	961	31	violation	violation	NOUN
iiclr-17826	961	32	had	have	AUX
iiclr-17826	961	33	already	already	ADV
iiclr-17826	961	34	occurred	occur	VERB
iiclr-17826	961	35	and	and	CCONJ
iiclr-17826	961	36	would	would	AUX
iiclr-17826	961	37	not	not	PART
iiclr-17826	961	38	be	be	AUX
iiclr-17826	961	39	considered	consider	VERB
iiclr-17826	961	40	ongoing	ongoing	ADJ
iiclr-17826	961	41	,	,	PUNCT
iiclr-17826	961	42	the	the	DET
iiclr-17826	961	43	proposed	propose	VERB
iiclr-17826	961	44	requirement	requirement	NOUN
iiclr-17826	961	45	would	would	AUX
iiclr-17826	961	46	become	become	VERB
iiclr-17826	961	47	permissive.2	permissive.2	PROPN
iiclr-17826	961	48	5	5	NUM
iiclr-17826	961	49	in	in	ADP
iiclr-17826	961	50	other	other	ADJ
iiclr-17826	961	51	words	word	NOUN
iiclr-17826	961	52	,	,	PUNCT
iiclr-17826	961	53	the	the	DET
iiclr-17826	961	54	attorney	attorney	NOUN
iiclr-17826	961	55	would	would	AUX
iiclr-17826	961	56	be	be	AUX
iiclr-17826	961	57	permitted	permit	VERB
iiclr-17826	961	58	to	to	PART
iiclr-17826	961	59	withdraw	withdraw	VERB
iiclr-17826	961	60	,	,	PUNCT
iiclr-17826	961	61	notify	notify	VERB
iiclr-17826	961	62	the	the	DET
iiclr-17826	961	63	commission	commission	NOUN
iiclr-17826	961	64	,	,	PUNCT
iiclr-17826	961	65	and	and	CCONJ
iiclr-17826	961	66	disaffirm	disaffirm	ADJ
iiclr-17826	961	67	filings	filing	NOUN
iiclr-17826	961	68	but	but	CCONJ
iiclr-17826	961	69	would	would	AUX
iiclr-17826	961	70	not	not	PART
iiclr-17826	961	71	be	be	AUX
iiclr-17826	961	72	required	require	VERB
iiclr-17826	961	73	to	to	ADP
iiclr-17826	961	74	.	.	PUNCT
iiclr-17826	962	1	286	286	NUM
iiclr-17826	962	2	with	with	ADP
iiclr-17826	962	3	regard	regard	NOUN
iiclr-17826	962	4	to	to	ADP
iiclr-17826	962	5	in	in	ADP
iiclr-17826	962	6	-	-	PUNCT
iiclr-17826	962	7	house	house	NOUN
iiclr-17826	962	8	attorneys	attorney	NOUN
iiclr-17826	962	9	,	,	PUNCT
iiclr-17826	962	10	the	the	DET
iiclr-17826	962	11	proposed	propose	VERB
iiclr-17826	962	12	rule	rule	NOUN
iiclr-17826	962	13	does	do	AUX
iiclr-17826	962	14	not	not	PART
iiclr-17826	962	15	require	require	VERB
iiclr-17826	962	16	the	the	DET
iiclr-17826	962	17	attorney	attorney	NOUN
iiclr-17826	962	18	to	to	ADP
iiclr-17826	962	19	resign.8	resign.8	PROPN
iiclr-17826	962	20	7	7	NUM
iiclr-17826	962	21	instead	instead	ADV
iiclr-17826	962	22	,	,	PUNCT
iiclr-17826	962	23	within	within	ADP
iiclr-17826	962	24	one	one	NUM
iiclr-17826	962	25	day	day	NOUN
iiclr-17826	962	26	of	of	ADP
iiclr-17826	962	27	concluding	conclude	VERB
iiclr-17826	962	28	that	that	SCONJ
iiclr-17826	962	29	the	the	DET
iiclr-17826	962	30	issuer	issuer	NOUN
iiclr-17826	962	31	's	's	PART
iiclr-17826	962	32	response	response	NOUN
iiclr-17826	962	33	to	to	ADP
iiclr-17826	962	34	the	the	DET
iiclr-17826	962	35	reported	report	VERB
iiclr-17826	962	36	evidence	evidence	NOUN
iiclr-17826	962	37	is	be	AUX
iiclr-17826	962	38	inappropriate	inappropriate	ADJ
iiclr-17826	962	39	or	or	CCONJ
iiclr-17826	962	40	unreasonable	unreasonable	ADJ
iiclr-17826	962	41	,	,	PUNCT
iiclr-17826	962	42	the	the	DET
iiclr-17826	962	43	attorney	attorney	NOUN
iiclr-17826	962	44	would	would	AUX
iiclr-17826	962	45	be	be	AUX
iiclr-17826	962	46	required	require	VERB
iiclr-17826	962	47	to	to	PART
iiclr-17826	962	48	notify	notify	VERB
iiclr-17826	962	49	the	the	DET
iiclr-17826	962	50	sec	sec	PROPN
iiclr-17826	962	51	,	,	PUNCT
iiclr-17826	962	52	in	in	ADP
iiclr-17826	962	53	writing	writing	NOUN
iiclr-17826	962	54	,	,	PUNCT
iiclr-17826	962	55	that	that	SCONJ
iiclr-17826	962	56	he	he	PRON
iiclr-17826	962	57	or	or	CCONJ
iiclr-17826	962	58	she	she	PRON
iiclr-17826	962	59	intends	intend	VERB
iiclr-17826	962	60	to	to	PART
iiclr-17826	962	61	disaffirm	disaffirm	VERB
iiclr-17826	962	62	documents	document	NOUN
iiclr-17826	962	63	filed	file	VERB
iiclr-17826	962	64	that	that	SCONJ
iiclr-17826	962	65	he	he	PRON
iiclr-17826	962	66	or	or	CCONJ
iiclr-17826	962	67	she	she	PRON
iiclr-17826	962	68	believes	believe	VERB
iiclr-17826	962	69	is	be	AUX
iiclr-17826	962	70	false	false	ADJ
iiclr-17826	962	71	or	or	CCONJ
iiclr-17826	962	72	misleading	misleading	ADJ
iiclr-17826	962	73	.	.	PUNCT
iiclr-17826	963	1	288	288	NUM
iiclr-17826	963	2	the	the	DET
iiclr-17826	963	3	sec	sec	PROPN
iiclr-17826	963	4	reasoned	reason	VERB
iiclr-17826	963	5	that	that	SCONJ
iiclr-17826	963	6	requiring	require	VERB
iiclr-17826	963	7	an	an	DET
iiclr-17826	963	8	in	in	ADP
iiclr-17826	963	9	-	-	PUNCT
iiclr-17826	963	10	house	house	NOUN
iiclr-17826	963	11	attorney	attorney	NOUN
iiclr-17826	963	12	to	to	PART
iiclr-17826	963	13	resign	resign	VERB
iiclr-17826	963	14	when	when	SCONJ
iiclr-17826	963	15	the	the	DET
iiclr-17826	963	16	attorney	attorney	NOUN
iiclr-17826	963	17	receives	receive	VERB
iiclr-17826	963	18	an	an	DET
iiclr-17826	963	19	inappropriate	inappropriate	ADJ
iiclr-17826	963	20	response	response	NOUN
iiclr-17826	963	21	to	to	ADP
iiclr-17826	963	22	his	his	PRON
iiclr-17826	963	23	or	or	CCONJ
iiclr-17826	963	24	her	her	PRON
iiclr-17826	963	25	reported	report	VERB
iiclr-17826	963	26	evidence	evidence	NOUN
iiclr-17826	963	27	would	would	AUX
iiclr-17826	963	28	be	be	AUX
iiclr-17826	963	29	unreasonably	unreasonably	ADV
iiclr-17826	963	30	harsh.289	harsh.289	VERB
iiclr-17826	963	31	similar	similar	ADJ
iiclr-17826	963	32	to	to	ADP
iiclr-17826	963	33	outside	outside	ADJ
iiclr-17826	963	34	counsel	counsel	NOUN
iiclr-17826	963	35	,	,	PUNCT
iiclr-17826	963	36	in	in	ADP
iiclr-17826	963	37	circumstances	circumstance	NOUN
iiclr-17826	963	38	where	where	SCONJ
iiclr-17826	963	39	the	the	DET
iiclr-17826	963	40	material	material	NOUN
iiclr-17826	963	41	violation	violation	NOUN
iiclr-17826	963	42	has	have	AUX
iiclr-17826	963	43	already	already	ADV
iiclr-17826	963	44	occurred	occur	VERB
iiclr-17826	963	45	and	and	CCONJ
iiclr-17826	963	46	has	have	VERB
iiclr-17826	963	47	no	no	DET
iiclr-17826	963	48	on	on	ADV
iiclr-17826	963	49	-	-	PUNCT
iiclr-17826	963	50	going	go	VERB
iiclr-17826	963	51	effect	effect	NOUN
iiclr-17826	963	52	,	,	PUNCT
iiclr-17826	963	53	the	the	DET
iiclr-17826	963	54	in	in	ADP
iiclr-17826	963	55	-	-	PUNCT
iiclr-17826	963	56	house	house	NOUN
iiclr-17826	963	57	counsel	counsel	NOUN
iiclr-17826	963	58	would	would	AUX
iiclr-17826	963	59	be	be	AUX
iiclr-17826	963	60	permitted	permit	VERB
iiclr-17826	963	61	to	to	PART
iiclr-17826	963	62	take	take	VERB
iiclr-17826	963	63	these	these	DET
iiclr-17826	963	64	steps	step	NOUN
iiclr-17826	963	65	but	but	CCONJ
iiclr-17826	963	66	would	would	AUX
iiclr-17826	963	67	not	not	PART
iiclr-17826	963	68	be	be	AUX
iiclr-17826	963	69	required	require	VERB
iiclr-17826	963	70	to	to	ADP
iiclr-17826	963	71	.	.	PUNCT
iiclr-17826	964	1	290	290	NUM
iiclr-17826	965	1	the	the	DET
iiclr-17826	965	2	sec	sec	PROPN
iiclr-17826	965	3	is	be	AUX
iiclr-17826	965	4	also	also	ADV
iiclr-17826	965	5	seeking	seek	VERB
iiclr-17826	965	6	comments	comment	NOUN
iiclr-17826	965	7	from	from	ADP
iiclr-17826	965	8	the	the	DET
iiclr-17826	965	9	public	public	NOUN
iiclr-17826	965	10	regarding	regard	VERB
iiclr-17826	965	11	an	an	DET
iiclr-17826	965	12	alternative	alternative	NOUN
iiclr-17826	965	13	to	to	ADP
iiclr-17826	965	14	the	the	DET
iiclr-17826	965	15	"	"	PUNCT
iiclr-17826	965	16	noisy	noisy	ADJ
iiclr-17826	965	17	withdrawal	withdrawal	NOUN
iiclr-17826	965	18	"	"	PUNCT
iiclr-17826	965	19	provision.29	provision.29	NOUN
iiclr-17826	965	20	'	'	PUNCT
iiclr-17826	965	21	under	under	ADP
iiclr-17826	965	22	this	this	DET
iiclr-17826	965	23	alternative	alternative	ADJ
iiclr-17826	965	24	approach	approach	NOUN
iiclr-17826	965	25	,	,	PUNCT
iiclr-17826	965	26	an	an	DET
iiclr-17826	965	27	attorney	attorney	NOUN
iiclr-17826	965	28	retained	retain	VERB
iiclr-17826	965	29	by	by	ADP
iiclr-17826	965	30	the	the	DET
iiclr-17826	965	31	issuer	issuer	NOUN
iiclr-17826	965	32	would	would	AUX
iiclr-17826	965	33	still	still	ADV
iiclr-17826	965	34	be	be	AUX
iiclr-17826	965	35	required	require	VERB
iiclr-17826	965	36	to	to	PART
iiclr-17826	965	37	withdraw	withdraw	VERB
iiclr-17826	965	38	but	but	CCONJ
iiclr-17826	965	39	instead	instead	ADV
iiclr-17826	965	40	of	of	ADP
iiclr-17826	965	41	reporting	report	VERB
iiclr-17826	965	42	this	this	DET
iiclr-17826	965	43	fact	fact	NOUN
iiclr-17826	965	44	to	to	ADP
iiclr-17826	965	45	the	the	DET
iiclr-17826	965	46	sec	sec	PROPN
iiclr-17826	965	47	,	,	PUNCT
iiclr-17826	965	48	the	the	DET
iiclr-17826	965	49	attorney	attorney	NOUN
iiclr-17826	965	50	would	would	AUX
iiclr-17826	965	51	be	be	AUX
iiclr-17826	965	52	required	require	VERB
iiclr-17826	965	53	to	to	PART
iiclr-17826	965	54	notify	notify	VERB
iiclr-17826	965	55	the	the	DET
iiclr-17826	965	56	issuer	issuer	NOUN
iiclr-17826	965	57	,	,	PUNCT
iiclr-17826	965	58	in	in	ADP
iiclr-17826	965	59	writing	writing	NOUN
iiclr-17826	965	60	,	,	PUNCT
iiclr-17826	965	61	that	that	SCONJ
iiclr-17826	965	62	his	his	PRON
iiclr-17826	965	63	withdrawal	withdrawal	NOUN
iiclr-17826	965	64	was	be	AUX
iiclr-17826	965	65	based	base	VERB
iiclr-17826	965	66	on	on	ADP
iiclr-17826	965	67	professional	professional	ADJ
iiclr-17826	965	68	considerations.292	considerations.292	NOUN
iiclr-17826	965	69	if	if	SCONJ
iiclr-17826	965	70	the	the	DET
iiclr-17826	965	71	attorney	attorney	NOUN
iiclr-17826	965	72	is	be	AUX
iiclr-17826	965	73	employed	employ	VERB
iiclr-17826	965	74	by	by	ADP
iiclr-17826	965	75	the	the	DET
iiclr-17826	965	76	issuer	issuer	NOUN
iiclr-17826	965	77	,	,	PUNCT
iiclr-17826	965	78	he	he	PRON
iiclr-17826	965	79	or	or	CCONJ
iiclr-17826	965	80	she	she	PRON
iiclr-17826	965	81	would	would	AUX
iiclr-17826	965	82	be	be	AUX
iiclr-17826	965	83	required	require	VERB
iiclr-17826	965	84	to	to	PART
iiclr-17826	965	85	cease	cease	VERB
iiclr-17826	965	86	participating	participate	VERB
iiclr-17826	965	87	in	in	ADP
iiclr-17826	965	88	any	any	DET
iiclr-17826	965	89	matter	matter	NOUN
iiclr-17826	965	90	concerning	concern	VERB
iiclr-17826	965	91	the	the	DET
iiclr-17826	965	92	violation	violation	NOUN
iiclr-17826	965	93	and	and	CCONJ
iiclr-17826	965	94	would	would	AUX
iiclr-17826	965	95	be	be	AUX
iiclr-17826	965	96	required	require	VERB
iiclr-17826	965	97	to	to	PART
iiclr-17826	965	98	notify	notify	VERB
iiclr-17826	965	99	the	the	DET
iiclr-17826	965	100	issuer	issuer	NOUN
iiclr-17826	965	101	that	that	SCONJ
iiclr-17826	965	102	it	it	PRON
iiclr-17826	965	103	has	have	AUX
iiclr-17826	965	104	not	not	PART
iiclr-17826	965	105	provided	provide	VERB
iiclr-17826	965	106	an	an	DET
iiclr-17826	965	107	appropriate	appropriate	ADJ
iiclr-17826	965	108	response	response	NOUN
iiclr-17826	965	109	to	to	ADP
iiclr-17826	965	110	the	the	DET
iiclr-17826	965	111	attorney	attorney	NOUN
iiclr-17826	965	112	's	's	PART
iiclr-17826	965	113	report	report	NOUN
iiclr-17826	965	114	of	of	ADP
iiclr-17826	965	115	evidence	evidence	NOUN
iiclr-17826	965	116	of	of	ADP
iiclr-17826	965	117	a	a	DET
iiclr-17826	965	118	material	material	NOUN
iiclr-17826	965	119	283	283	NUM
iiclr-17826	965	120	.	.	PUNCT
iiclr-17826	966	1	implementation	implementation	NOUN
iiclr-17826	966	2	of	of	ADP
iiclr-17826	966	3	standards	standard	NOUN
iiclr-17826	966	4	of	of	ADP
iiclr-17826	966	5	professional	professional	ADJ
iiclr-17826	966	6	conduct	conduct	NOUN
iiclr-17826	966	7	for	for	ADP
iiclr-17826	966	8	attorneys	attorney	NOUN
iiclr-17826	966	9	,	,	PUNCT
iiclr-17826	966	10	67	67	NUM
iiclr-17826	966	11	fed	feed	VERB
iiclr-17826	966	12	.	.	PUNCT
iiclr-17826	967	1	reg	reg	PROPN
iiclr-17826	967	2	.	.	PUNCT
iiclr-17826	968	1	at	at	ADP
iiclr-17826	968	2	71,689	71,689	NUM
iiclr-17826	968	3	.	.	PUNCT
iiclr-17826	968	4	284	284	NUM
iiclr-17826	968	5	.	.	PUNCT
iiclr-17826	969	1	i	i	PRON
iiclr-17826	969	2	d.	d.	PROPN
iiclr-17826	969	3	285	285	NUM
iiclr-17826	969	4	.	.	PUNCT
iiclr-17826	970	1	i	i	PRON
iiclr-17826	970	2	d.	d.	PROPN
iiclr-17826	970	3	at	at	ADP
iiclr-17826	970	4	71,690	71,690	NUM
iiclr-17826	970	5	.	.	PUNCT
iiclr-17826	971	1	the	the	DET
iiclr-17826	971	2	threshold	threshold	NOUN
iiclr-17826	971	3	for	for	ADP
iiclr-17826	971	4	action	action	NOUN
iiclr-17826	971	5	includes	include	VERB
iiclr-17826	971	6	the	the	DET
iiclr-17826	971	7	same	same	ADJ
iiclr-17826	971	8	requirement	requirement	NOUN
iiclr-17826	971	9	that	that	SCONJ
iiclr-17826	971	10	the	the	DET
iiclr-17826	971	11	attorney	attorney	NOUN
iiclr-17826	971	12	believe	believe	VERB
iiclr-17826	971	13	the	the	DET
iiclr-17826	971	14	past	past	ADJ
iiclr-17826	971	15	violation	violation	NOUN
iiclr-17826	971	16	is	be	AUX
iiclr-17826	971	17	likely	likely	ADJ
iiclr-17826	971	18	to	to	PART
iiclr-17826	971	19	have	have	AUX
iiclr-17826	971	20	resulted	result	VERB
iiclr-17826	971	21	in	in	ADP
iiclr-17826	971	22	substantial	substantial	ADJ
iiclr-17826	971	23	financial	financial	ADJ
iiclr-17826	971	24	injury	injury	NOUN
iiclr-17826	971	25	to	to	ADP
iiclr-17826	971	26	the	the	DET
iiclr-17826	971	27	issuer	issuer	NOUN
iiclr-17826	971	28	.	.	PUNCT
iiclr-17826	972	1	see	see	VERB
iiclr-17826	972	2	i	i	PRON
iiclr-17826	972	3	d.	d.	PROPN
iiclr-17826	972	4	286	286	NUM
iiclr-17826	972	5	.	.	PUNCT
iiclr-17826	973	1	i	i	PRON
iiclr-17826	973	2	d.	d.	PROPN
iiclr-17826	973	3	287	287	NUM
iiclr-17826	973	4	.	.	PUNCT
iiclr-17826	974	1	see	see	VERB
iiclr-17826	974	2	i	i	PRON
iiclr-17826	974	3	d.	d.	PROPN
iiclr-17826	974	4	at	at	ADP
iiclr-17826	974	5	71,689	71,689	NUM
iiclr-17826	974	6	.	.	PUNCT
iiclr-17826	975	1	288	288	NUM
iiclr-17826	975	2	.	.	PUNCT
iiclr-17826	976	1	implementation	implementation	NOUN
iiclr-17826	976	2	of	of	ADP
iiclr-17826	976	3	standards	standard	NOUN
iiclr-17826	976	4	of	of	ADP
iiclr-17826	976	5	professional	professional	ADJ
iiclr-17826	976	6	conduct	conduct	NOUN
iiclr-17826	976	7	for	for	ADP
iiclr-17826	976	8	attorneys	attorney	NOUN
iiclr-17826	976	9	,	,	PUNCT
iiclr-17826	976	10	67	67	NUM
iiclr-17826	976	11	fed	feed	VERB
iiclr-17826	976	12	.	.	PUNCT
iiclr-17826	977	1	reg	reg	PROPN
iiclr-17826	977	2	.	.	PUNCT
iiclr-17826	978	1	at	at	ADP
iiclr-17826	978	2	71,689	71,689	NUM
iiclr-17826	978	3	.	.	PUNCT
iiclr-17826	979	1	the	the	DET
iiclr-17826	979	2	sec	sec	PROPN
iiclr-17826	979	3	notes	note	VERB
iiclr-17826	979	4	that	that	SCONJ
iiclr-17826	979	5	if	if	SCONJ
iiclr-17826	979	6	the	the	DET
iiclr-17826	979	7	attorney	attorney	NOUN
iiclr-17826	979	8	did	do	AUX
iiclr-17826	979	9	not	not	PART
iiclr-17826	979	10	prepare	prepare	VERB
iiclr-17826	979	11	or	or	CCONJ
iiclr-17826	979	12	assist	assist	VERB
iiclr-17826	979	13	in	in	ADP
iiclr-17826	979	14	the	the	DET
iiclr-17826	979	15	preparation	preparation	NOUN
iiclr-17826	979	16	of	of	ADP
iiclr-17826	979	17	any	any	DET
iiclr-17826	979	18	false	false	ADJ
iiclr-17826	979	19	or	or	CCONJ
iiclr-17826	979	20	misleading	misleading	ADJ
iiclr-17826	979	21	filings	filing	NOUN
iiclr-17826	979	22	,	,	PUNCT
iiclr-17826	979	23	the	the	DET
iiclr-17826	979	24	in	in	ADP
iiclr-17826	979	25	-	-	PUNCT
iiclr-17826	979	26	house	house	NOUN
iiclr-17826	979	27	attorney	attorney	NOUN
iiclr-17826	979	28	is	be	AUX
iiclr-17826	979	29	not	not	PART
iiclr-17826	979	30	required	require	VERB
iiclr-17826	979	31	to	to	PART
iiclr-17826	979	32	notify	notify	VERB
iiclr-17826	979	33	the	the	DET
iiclr-17826	979	34	sec	sec	PROPN
iiclr-17826	979	35	.	.	PUNCT
iiclr-17826	980	1	see	see	VERB
iiclr-17826	980	2	i	i	PRON
iiclr-17826	980	3	d.	d.	PROPN
iiclr-17826	980	4	289	289	NUM
iiclr-17826	980	5	.	.	PUNCT
iiclr-17826	981	1	implementation	implementation	NOUN
iiclr-17826	981	2	of	of	ADP
iiclr-17826	981	3	standards	standard	NOUN
iiclr-17826	981	4	of	of	ADP
iiclr-17826	981	5	professional	professional	ADJ
iiclr-17826	981	6	conduct	conduct	NOUN
iiclr-17826	981	7	for	for	ADP
iiclr-17826	981	8	attorneys	attorney	NOUN
iiclr-17826	981	9	,	,	PUNCT
iiclr-17826	981	10	67	67	NUM
iiclr-17826	981	11	fed	feed	VERB
iiclr-17826	981	12	.	.	PUNCT
iiclr-17826	982	1	reg	reg	PROPN
iiclr-17826	982	2	.	.	PUNCT
iiclr-17826	983	1	at	at	ADP
iiclr-17826	983	2	71,690	71,690	NUM
iiclr-17826	983	3	.	.	PUNCT
iiclr-17826	983	4	290	290	NUM
iiclr-17826	983	5	.	.	PUNCT
iiclr-17826	984	1	i	i	PRON
iiclr-17826	984	2	d.	d.	PROPN
iiclr-17826	984	3	at	at	ADP
iiclr-17826	984	4	71,690	71,690	NUM
iiclr-17826	984	5	.	.	PUNCT
iiclr-17826	984	6	291	291	NUM
iiclr-17826	984	7	.	.	PUNCT
iiclr-17826	985	1	see	see	VERB
iiclr-17826	985	2	implementation	implementation	NOUN
iiclr-17826	985	3	of	of	ADP
iiclr-17826	985	4	standards	standard	NOUN
iiclr-17826	985	5	of	of	ADP
iiclr-17826	985	6	professional	professional	ADJ
iiclr-17826	985	7	conduct	conduct	NOUN
iiclr-17826	985	8	for	for	ADP
iiclr-17826	985	9	attorneys	attorney	NOUN
iiclr-17826	985	10	,	,	PUNCT
iiclr-17826	985	11	68	68	NUM
iiclr-17826	985	12	fed	feed	VERB
iiclr-17826	985	13	.	.	PUNCT
iiclr-17826	986	1	reg	reg	NOUN
iiclr-17826	986	2	.	.	PUNCT
iiclr-17826	987	1	6,324	6,324	NUM
iiclr-17826	987	2	,	,	PUNCT
iiclr-17826	987	3	6,328	6,328	NUM
iiclr-17826	987	4	(	(	PUNCT
iiclr-17826	987	5	proposed	propose	VERB
iiclr-17826	987	6	february	february	PROPN
iiclr-17826	987	7	6	6	NUM
iiclr-17826	987	8	,	,	PUNCT
iiclr-17826	987	9	2003	2003	NUM
iiclr-17826	987	10	)	)	PUNCT
iiclr-17826	987	11	;	;	PUNCT
iiclr-17826	987	12	donaldson	donaldson	PROPN
iiclr-17826	987	13	testimony	testimony	NOUN
iiclr-17826	987	14	,	,	PUNCT
iiclr-17826	987	15	supra	supra	PROPN
iiclr-17826	987	16	note	note	NOUN
iiclr-17826	987	17	6	6	NUM
iiclr-17826	987	18	.	.	NOUN
iiclr-17826	987	19	292	292	NUM
iiclr-17826	987	20	.	.	PUNCT
iiclr-17826	988	1	implementation	implementation	NOUN
iiclr-17826	988	2	of	of	ADP
iiclr-17826	988	3	standards	standard	NOUN
iiclr-17826	988	4	of	of	ADP
iiclr-17826	988	5	professional	professional	ADJ
iiclr-17826	988	6	conduct	conduct	NOUN
iiclr-17826	988	7	for	for	ADP
iiclr-17826	988	8	attorneys	attorney	NOUN
iiclr-17826	988	9	,	,	PUNCT
iiclr-17826	988	10	68	68	NUM
iiclr-17826	988	11	fed	feed	VERB
iiclr-17826	988	12	.	.	PUNCT
iiclr-17826	989	1	reg	reg	PROPN
iiclr-17826	989	2	.	.	PUNCT
iiclr-17826	990	1	at	at	ADP
iiclr-17826	990	2	6,328	6,328	NUM
iiclr-17826	990	3	.	.	PUNCT
iiclr-17826	990	4	2004	2004	NUM
iiclr-17826	990	5	]	]	X
iiclr-17826	990	6	ind	ind	NOUN
iiclr-17826	990	7	.	.	PUNCT
iiclr-17826	990	8	int'l	int'l	PROPN
iiclr-17826	990	9	&	&	CCONJ
iiclr-17826	990	10	comp	comp	PROPN
iiclr-17826	990	11	.	.	PUNCT
iiclr-17826	991	1	l.	l.	PROPN
iiclr-17826	991	2	rev	rev	PROPN
iiclr-17826	991	3	.	.	PROPN
iiclr-17826	991	4	violation.293	violation.293	PROPN
iiclr-17826	991	5	unlike	unlike	ADP
iiclr-17826	991	6	the	the	DET
iiclr-17826	991	7	original	original	ADJ
iiclr-17826	991	8	"	"	PUNCT
iiclr-17826	991	9	noisy	noisy	ADJ
iiclr-17826	991	10	withdrawal	withdrawal	NOUN
iiclr-17826	991	11	"	"	PUNCT
iiclr-17826	991	12	proposal	proposal	NOUN
iiclr-17826	991	13	,	,	PUNCT
iiclr-17826	991	14	in	in	ADP
iiclr-17826	991	15	either	either	DET
iiclr-17826	991	16	instance	instance	NOUN
iiclr-17826	991	17	,	,	PUNCT
iiclr-17826	991	18	the	the	DET
iiclr-17826	991	19	attorney	attorney	NOUN
iiclr-17826	991	20	would	would	AUX
iiclr-17826	991	21	not	not	PART
iiclr-17826	991	22	be	be	AUX
iiclr-17826	991	23	required	require	VERB
iiclr-17826	991	24	to	to	PART
iiclr-17826	991	25	disaffirm	disaffirm	VERB
iiclr-17826	991	26	any	any	DET
iiclr-17826	991	27	false	false	ADJ
iiclr-17826	991	28	or	or	CCONJ
iiclr-17826	991	29	misleading	misleading	ADJ
iiclr-17826	991	30	documents	document	NOUN
iiclr-17826	991	31	filed	file	VERB
iiclr-17826	991	32	with	with	ADP
iiclr-17826	991	33	the	the	DET
iiclr-17826	991	34	sec.294	sec.294	NOUN
iiclr-17826	991	35	it	it	PRON
iiclr-17826	991	36	would	would	AUX
iiclr-17826	991	37	then	then	ADV
iiclr-17826	991	38	become	become	VERB
iiclr-17826	991	39	the	the	DET
iiclr-17826	991	40	issuer	issuer	NOUN
iiclr-17826	991	41	's	's	PART
iiclr-17826	991	42	responsibility	responsibility	NOUN
iiclr-17826	991	43	to	to	PART
iiclr-17826	991	44	publicly	publicly	ADV
iiclr-17826	991	45	disclose	disclose	VERB
iiclr-17826	991	46	the	the	DET
iiclr-17826	991	47	attorney	attorney	NOUN
iiclr-17826	991	48	's	's	PART
iiclr-17826	991	49	notice	notice	NOUN
iiclr-17826	991	50	of	of	ADP
iiclr-17826	991	51	withdrawal	withdrawal	NOUN
iiclr-17826	991	52	or	or	CCONJ
iiclr-17826	991	53	the	the	DET
iiclr-17826	991	54	in	in	ADP
iiclr-17826	991	55	-	-	PUNCT
iiclr-17826	991	56	house	house	NOUN
iiclr-17826	991	57	attorney	attorney	NOUN
iiclr-17826	991	58	's	's	PART
iiclr-17826	991	59	notice	notice	NOUN
iiclr-17826	991	60	that	that	SCONJ
iiclr-17826	991	61	he	he	PRON
iiclr-17826	991	62	or	or	CCONJ
iiclr-17826	991	63	she	she	PRON
iiclr-17826	991	64	did	do	AUX
iiclr-17826	991	65	not	not	PART
iiclr-17826	991	66	receive	receive	VERB
iiclr-17826	991	67	an	an	DET
iiclr-17826	991	68	appropriate	appropriate	ADJ
iiclr-17826	991	69	response	response	NOUN
iiclr-17826	991	70	to	to	ADP
iiclr-17826	991	71	a	a	DET
iiclr-17826	991	72	report	report	NOUN
iiclr-17826	991	73	of	of	ADP
iiclr-17826	991	74	evidence	evidence	NOUN
iiclr-17826	991	75	of	of	ADP
iiclr-17826	991	76	a	a	DET
iiclr-17826	991	77	material	material	ADJ
iiclr-17826	991	78	violation	violation	NOUN
iiclr-17826	991	79	to	to	ADP
iiclr-17826	991	80	the	the	DET
iiclr-17826	991	81	sec.295	sec.295	NOUN
iiclr-17826	991	82	the	the	DET
iiclr-17826	991	83	issuer	issuer	NOUN
iiclr-17826	991	84	would	would	AUX
iiclr-17826	991	85	be	be	AUX
iiclr-17826	991	86	required	require	VERB
iiclr-17826	991	87	to	to	PART
iiclr-17826	991	88	report	report	VERB
iiclr-17826	991	89	the	the	DET
iiclr-17826	991	90	information	information	NOUN
iiclr-17826	991	91	on	on	ADP
iiclr-17826	991	92	form	form	NOUN
iiclr-17826	991	93	8	8	NUM
iiclr-17826	991	94	-	-	SYM
iiclr-17826	991	95	k	k	NOUN
iiclr-17826	991	96	,	,	PUNCT
iiclr-17826	991	97	20	20	NUM
iiclr-17826	991	98	-	-	SYM
iiclr-17826	991	99	f	f	NOUN
iiclr-17826	991	100	,	,	PUNCT
iiclr-17826	991	101	or	or	CCONJ
iiclr-17826	991	102	40	40	NUM
iiclr-17826	991	103	-	-	PUNCT
iiclr-17826	991	104	f	f	NOUN
iiclr-17826	991	105	within	within	ADP
iiclr-17826	991	106	two	two	NUM
iiclr-17826	991	107	business	business	NOUN
iiclr-17826	991	108	days	day	NOUN
iiclr-17826	991	109	of	of	ADP
iiclr-17826	991	110	receiving	receive	VERB
iiclr-17826	991	111	the	the	DET
iiclr-17826	991	112	notice.296	notice.296	NOUN
iiclr-17826	991	113	if	if	SCONJ
iiclr-17826	991	114	the	the	DET
iiclr-17826	991	115	issuer	issuer	NOUN
iiclr-17826	991	116	does	do	AUX
iiclr-17826	991	117	not	not	PART
iiclr-17826	991	118	comply	comply	VERB
iiclr-17826	991	119	with	with	ADP
iiclr-17826	991	120	this	this	DET
iiclr-17826	991	121	disclosure	disclosure	NOUN
iiclr-17826	991	122	requirement	requirement	NOUN
iiclr-17826	991	123	,	,	PUNCT
iiclr-17826	991	124	the	the	DET
iiclr-17826	991	125	alternative	alternative	ADJ
iiclr-17826	991	126	proposal	proposal	NOUN
iiclr-17826	991	127	permits	permit	VERB
iiclr-17826	991	128	the	the	DET
iiclr-17826	991	129	attorney	attorney	NOUN
iiclr-17826	991	130	to	to	PART
iiclr-17826	991	131	notify	notify	VERB
iiclr-17826	991	132	the	the	DET
iiclr-17826	991	133	sec	sec	PROPN
iiclr-17826	991	134	of	of	ADP
iiclr-17826	991	135	his	his	PRON
iiclr-17826	991	136	or	or	CCONJ
iiclr-17826	991	137	her	her	PRON
iiclr-17826	991	138	withdrawal.297	withdrawal.297	NOUN
iiclr-17826	991	139	the	the	DET
iiclr-17826	991	140	sec	sec	PROPN
iiclr-17826	991	141	believes	believe	VERB
iiclr-17826	991	142	that	that	SCONJ
iiclr-17826	991	143	this	this	DET
iiclr-17826	991	144	alternative	alternative	ADJ
iiclr-17826	991	145	approach	approach	NOUN
iiclr-17826	991	146	,	,	PUNCT
iiclr-17826	991	147	by	by	ADP
iiclr-17826	991	148	placing	place	VERB
iiclr-17826	991	149	the	the	DET
iiclr-17826	991	150	responsibility	responsibility	NOUN
iiclr-17826	991	151	on	on	ADP
iiclr-17826	991	152	the	the	DET
iiclr-17826	991	153	issuer	issuer	NOUN
iiclr-17826	991	154	instead	instead	ADV
iiclr-17826	991	155	of	of	ADP
iiclr-17826	991	156	the	the	DET
iiclr-17826	991	157	attorney	attorney	NOUN
iiclr-17826	991	158	,	,	PUNCT
iiclr-17826	991	159	addresses	address	VERB
iiclr-17826	991	160	many	many	ADJ
iiclr-17826	991	161	of	of	ADP
iiclr-17826	991	162	the	the	DET
iiclr-17826	991	163	concerns	concern	NOUN
iiclr-17826	991	164	regarding	regard	VERB
iiclr-17826	991	165	conflicts	conflict	NOUN
iiclr-17826	991	166	of	of	ADP
iiclr-17826	991	167	laws	law	NOUN
iiclr-17826	991	168	and	and	CCONJ
iiclr-17826	991	169	attorney	attorney	NOUN
iiclr-17826	991	170	-	-	PUNCT
iiclr-17826	991	171	client	client	NOUN
iiclr-17826	991	172	privilege	privilege	NOUN
iiclr-17826	991	173	expressed	express	VERB
iiclr-17826	991	174	by	by	ADP
iiclr-17826	991	175	the	the	DET
iiclr-17826	991	176	foreign	foreign	ADJ
iiclr-17826	991	177	and	and	CCONJ
iiclr-17826	991	178	domestic	domestic	ADJ
iiclr-17826	991	179	legal	legal	ADJ
iiclr-17826	991	180	communities.298	communities.298	PROPN
iiclr-17826	991	181	e.	e.	PROPN
iiclr-17826	991	182	qualified	qualified	PROPN
iiclr-17826	991	183	legal	legal	ADJ
iiclr-17826	991	184	compliance	compliance	NOUN
iiclr-17826	991	185	committee	committee	NOUN
iiclr-17826	991	186	as	as	ADP
iiclr-17826	991	187	an	an	DET
iiclr-17826	991	188	alternative	alternative	ADJ
iiclr-17826	991	189	procedure	procedure	NOUN
iiclr-17826	991	190	for	for	ADP
iiclr-17826	991	191	reporting	report	VERB
iiclr-17826	991	192	evidence	evidence	NOUN
iiclr-17826	991	193	of	of	ADP
iiclr-17826	991	194	a	a	DET
iiclr-17826	991	195	material	material	NOUN
iiclr-17826	991	196	violation	violation	NOUN
iiclr-17826	991	197	,	,	PUNCT
iiclr-17826	991	198	an	an	DET
iiclr-17826	991	199	issuer	issuer	NOUN
iiclr-17826	991	200	may	may	AUX
iiclr-17826	991	201	elect	elect	VERB
iiclr-17826	991	202	to	to	PART
iiclr-17826	991	203	establish	establish	VERB
iiclr-17826	991	204	a	a	DET
iiclr-17826	991	205	qualified	qualified	ADJ
iiclr-17826	991	206	legal	legal	ADJ
iiclr-17826	991	207	compliance	compliance	NOUN
iiclr-17826	991	208	committee	committee	NOUN
iiclr-17826	991	209	(	(	PUNCT
iiclr-17826	991	210	qlcc	qlcc	PROPN
iiclr-17826	991	211	)	)	PUNCT
iiclr-17826	991	212	299	299	NUM
iiclr-17826	991	213	the	the	DET
iiclr-17826	991	214	composition	composition	NOUN
iiclr-17826	991	215	of	of	ADP
iiclr-17826	991	216	the	the	DET
iiclr-17826	991	217	qlcc	qlcc	NOUN
iiclr-17826	991	218	must	must	AUX
iiclr-17826	991	219	include	include	VERB
iiclr-17826	991	220	at	at	ADV
iiclr-17826	991	221	least	least	ADV
iiclr-17826	991	222	one	one	NUM
iiclr-17826	991	223	member	member	NOUN
iiclr-17826	991	224	of	of	ADP
iiclr-17826	991	225	the	the	DET
iiclr-17826	991	226	issuer	issuer	NOUN
iiclr-17826	991	227	's	's	PART
iiclr-17826	991	228	audit	audit	NOUN
iiclr-17826	991	229	committee	committee	NOUN
iiclr-17826	991	230	or	or	CCONJ
iiclr-17826	991	231	,	,	PUNCT
iiclr-17826	991	232	if	if	SCONJ
iiclr-17826	991	233	the	the	DET
iiclr-17826	991	234	issuer	issuer	NOUN
iiclr-17826	991	235	does	do	AUX
iiclr-17826	991	236	not	not	PART
iiclr-17826	991	237	have	have	VERB
iiclr-17826	991	238	an	an	DET
iiclr-17826	991	239	audit	audit	NOUN
iiclr-17826	991	240	committee	committee	NOUN
iiclr-17826	991	241	,	,	PUNCT
iiclr-17826	991	242	one	one	NUM
iiclr-17826	991	243	member	member	NOUN
iiclr-17826	991	244	from	from	ADP
iiclr-17826	991	245	an	an	DET
iiclr-17826	991	246	equivalent	equivalent	ADJ
iiclr-17826	991	247	committee	committee	NOUN
iiclr-17826	991	248	of	of	ADP
iiclr-17826	991	249	independent	independent	ADJ
iiclr-17826	991	250	directors	director	NOUN
iiclr-17826	991	251	and	and	CCONJ
iiclr-17826	991	252	two	two	NUM
iiclr-17826	991	253	or	or	CCONJ
iiclr-17826	991	254	more	more	ADJ
iiclr-17826	991	255	members	member	NOUN
iiclr-17826	991	256	of	of	ADP
iiclr-17826	991	257	the	the	DET
iiclr-17826	991	258	issuer	issuer	NOUN
iiclr-17826	991	259	's	's	PART
iiclr-17826	991	260	board	board	NOUN
iiclr-17826	991	261	of	of	ADP
iiclr-17826	991	262	directors	director	NOUN
iiclr-17826	991	263	.	.	PUNCT
iiclr-17826	991	264	00	00	PUNCT
iiclr-17826	992	1	the	the	DET
iiclr-17826	992	2	qlcc	qlcc	NOUN
iiclr-17826	992	3	must	must	AUX
iiclr-17826	992	4	be	be	AUX
iiclr-17826	992	5	established	establish	VERB
iiclr-17826	992	6	by	by	ADP
iiclr-17826	992	7	the	the	DET
iiclr-17826	992	8	issuer	issuer	NOUN
iiclr-17826	992	9	's	's	PART
iiclr-17826	992	10	board	board	NOUN
iiclr-17826	992	11	of	of	ADP
iiclr-17826	992	12	directors	director	NOUN
iiclr-17826	992	13	and	and	CCONJ
iiclr-17826	992	14	must	must	AUX
iiclr-17826	992	15	adopt	adopt	VERB
iiclr-17826	992	16	written	write	VERB
iiclr-17826	992	17	procedures	procedure	NOUN
iiclr-17826	992	18	for	for	ADP
iiclr-17826	992	19	the	the	DET
iiclr-17826	992	20	confidential	confidential	ADJ
iiclr-17826	992	21	receipt	receipt	NOUN
iiclr-17826	992	22	,	,	PUNCT
iiclr-17826	992	23	retention	retention	NOUN
iiclr-17826	992	24	,	,	PUNCT
iiclr-17826	992	25	and	and	CCONJ
iiclr-17826	992	26	consideration	consideration	NOUN
iiclr-17826	992	27	of	of	ADP
iiclr-17826	992	28	any	any	DET
iiclr-17826	992	29	report	report	NOUN
iiclr-17826	992	30	of	of	ADP
iiclr-17826	992	31	evidence	evidence	NOUN
iiclr-17826	992	32	of	of	ADP
iiclr-17826	992	33	a	a	DET
iiclr-17826	992	34	material	material	NOUN
iiclr-17826	992	35	violation	violation	NOUN
iiclr-17826	992	36	.	.	PUNCT
iiclr-17826	992	37	"	"	PUNCT
iiclr-17826	993	1	1	1	NUM
iiclr-17826	993	2	to	to	PART
iiclr-17826	993	3	meet	meet	VERB
iiclr-17826	993	4	sec	sec	PROPN
iiclr-17826	993	5	requirements	requirement	NOUN
iiclr-17826	993	6	,	,	PUNCT
iiclr-17826	993	7	the	the	DET
iiclr-17826	993	8	qlcc	qlcc	NOUN
iiclr-17826	993	9	must	must	AUX
iiclr-17826	993	10	be	be	AUX
iiclr-17826	993	11	empowered	empower	VERB
iiclr-17826	993	12	with	with	ADP
iiclr-17826	993	13	the	the	DET
iiclr-17826	993	14	authority	authority	NOUN
iiclr-17826	993	15	to	to	PART
iiclr-17826	993	16	assess	assess	VERB
iiclr-17826	993	17	and	and	CCONJ
iiclr-17826	993	18	investigate	investigate	VERB
iiclr-17826	993	19	any	any	DET
iiclr-17826	993	20	report	report	NOUN
iiclr-17826	993	21	of	of	ADP
iiclr-17826	993	22	material	material	ADJ
iiclr-17826	993	23	violation	violation	NOUN
iiclr-17826	993	24	by	by	ADP
iiclr-17826	993	25	the	the	DET
iiclr-17826	993	26	issuer	issuer	NOUN
iiclr-17826	993	27	,	,	PUNCT
iiclr-17826	993	28	its	its	PRON
iiclr-17826	993	29	officers	officer	NOUN
iiclr-17826	993	30	,	,	PUNCT
iiclr-17826	993	31	directors	director	NOUN
iiclr-17826	993	32	,	,	PUNCT
iiclr-17826	993	33	employees	employee	NOUN
iiclr-17826	993	34	,	,	PUNCT
iiclr-17826	993	35	or	or	CCONJ
iiclr-17826	993	36	agents	agent	NOUN
iiclr-17826	993	37	and	and	CCONJ
iiclr-17826	993	38	have	have	VERB
iiclr-17826	993	39	the	the	DET
iiclr-17826	993	40	authority	authority	NOUN
iiclr-17826	993	41	to	to	PART
iiclr-17826	993	42	recommend	recommend	VERB
iiclr-17826	993	43	and	and	CCONJ
iiclr-17826	993	44	oversee	oversee	VERB
iiclr-17826	993	45	an	an	DET
iiclr-17826	993	46	appropriate	appropriate	ADJ
iiclr-17826	993	47	response	response	NOUN
iiclr-17826	993	48	to	to	ADP
iiclr-17826	993	49	the	the	DET
iiclr-17826	993	50	evidence.30	evidence.30	PROPN
iiclr-17826	993	51	2	2	NUM
iiclr-17826	993	52	the	the	DET
iiclr-17826	993	53	qlcc	qlcc	NOUN
iiclr-17826	993	54	must	must	AUX
iiclr-17826	993	55	also	also	ADV
iiclr-17826	993	56	have	have	VERB
iiclr-17826	993	57	the	the	DET
iiclr-17826	993	58	power	power	NOUN
iiclr-17826	993	59	to	to	PART
iiclr-17826	993	60	notify	notify	VERB
iiclr-17826	993	61	the	the	DET
iiclr-17826	993	62	293	293	NUM
iiclr-17826	993	63	.	.	PUNCT
iiclr-17826	994	1	i	i	PRON
iiclr-17826	994	2	d.	d.	PROPN
iiclr-17826	994	3	294	294	NUM
iiclr-17826	994	4	.	.	PUNCT
iiclr-17826	995	1	i	i	PRON
iiclr-17826	995	2	d.	d.	PROPN
iiclr-17826	995	3	295	295	NUM
iiclr-17826	995	4	.	.	PUNCT
iiclr-17826	996	1	i	i	PRON
iiclr-17826	996	2	d.	d.	PROPN
iiclr-17826	996	3	296	296	NUM
iiclr-17826	996	4	.	.	PUNCT
iiclr-17826	997	1	i	i	PRON
iiclr-17826	997	2	d.	d.	PROPN
iiclr-17826	997	3	297	297	NUM
iiclr-17826	997	4	.	.	PUNCT
iiclr-17826	998	1	i	i	PRON
iiclr-17826	998	2	d.	d.	PROPN
iiclr-17826	998	3	298	298	NUM
iiclr-17826	998	4	.	.	PUNCT
iiclr-17826	999	1	implementation	implementation	NOUN
iiclr-17826	999	2	of	of	ADP
iiclr-17826	999	3	standards	standard	NOUN
iiclr-17826	999	4	of	of	ADP
iiclr-17826	999	5	professional	professional	ADJ
iiclr-17826	999	6	conduct	conduct	NOUN
iiclr-17826	999	7	for	for	ADP
iiclr-17826	999	8	attorneys	attorney	NOUN
iiclr-17826	999	9	,	,	PUNCT
iiclr-17826	999	10	68	68	NUM
iiclr-17826	999	11	fed	feed	VERB
iiclr-17826	999	12	.	.	PUNCT
iiclr-17826	1000	1	reg	reg	PROPN
iiclr-17826	1000	2	.	.	PUNCT
iiclr-17826	1001	1	at	at	ADP
iiclr-17826	1001	2	6,329	6,329	NUM
iiclr-17826	1001	3	.	.	PUNCT
iiclr-17826	1002	1	299	299	NUM
iiclr-17826	1002	2	.	.	PUNCT
iiclr-17826	1003	1	i	i	PRON
iiclr-17826	1003	2	d.	d.	PROPN
iiclr-17826	1003	3	at	at	ADP
iiclr-17826	1003	4	6,304	6,304	NUM
iiclr-17826	1003	5	.	.	PUNCT
iiclr-17826	1004	1	see	see	VERB
iiclr-17826	1004	2	17	17	NUM
iiclr-17826	1004	3	c.f.r	c.f.r	NOUN
iiclr-17826	1004	4	.	.	PUNCT
iiclr-17826	1005	1	§	§	PROPN
iiclr-17826	1005	2	205.2(k)(1	205.2(k)(1	NUM
iiclr-17826	1005	3	)	)	PUNCT
iiclr-17826	1005	4	(	(	PUNCT
iiclr-17826	1005	5	2003	2003	NUM
iiclr-17826	1005	6	)	)	PUNCT
iiclr-17826	1005	7	.	.	PUNCT
iiclr-17826	1006	1	300	300	NUM
iiclr-17826	1006	2	.	.	X
iiclr-17826	1006	3	17	17	NUM
iiclr-17826	1006	4	c.f.r	c.f.r	NOUN
iiclr-17826	1006	5	.	.	PUNCT
iiclr-17826	1007	1	§	§	PROPN
iiclr-17826	1007	2	205.2(k)(1	205.2(k)(1	NUM
iiclr-17826	1007	3	)	)	PUNCT
iiclr-17826	1007	4	.	.	PUNCT
iiclr-17826	1008	1	the	the	DET
iiclr-17826	1008	2	provision	provision	NOUN
iiclr-17826	1008	3	provides	provide	VERB
iiclr-17826	1008	4	that	that	SCONJ
iiclr-17826	1008	5	the	the	DET
iiclr-17826	1008	6	members	member	NOUN
iiclr-17826	1008	7	of	of	ADP
iiclr-17826	1008	8	the	the	DET
iiclr-17826	1008	9	qlcc	qlcc	NOUN
iiclr-17826	1008	10	from	from	ADP
iiclr-17826	1008	11	the	the	DET
iiclr-17826	1008	12	issuer	issuer	NOUN
iiclr-17826	1008	13	's	's	PART
iiclr-17826	1008	14	board	board	NOUN
iiclr-17826	1008	15	of	of	ADP
iiclr-17826	1008	16	directors	director	NOUN
iiclr-17826	1008	17	must	must	AUX
iiclr-17826	1008	18	not	not	PART
iiclr-17826	1008	19	be	be	AUX
iiclr-17826	1008	20	employed	employ	VERB
iiclr-17826	1008	21	by	by	ADP
iiclr-17826	1008	22	the	the	DET
iiclr-17826	1008	23	company	company	NOUN
iiclr-17826	1008	24	directly	directly	ADV
iiclr-17826	1008	25	or	or	CCONJ
iiclr-17826	1008	26	indirectly	indirectly	ADV
iiclr-17826	1008	27	,	,	PUNCT
iiclr-17826	1008	28	and	and	CCONJ
iiclr-17826	1008	29	in	in	ADP
iiclr-17826	1008	30	the	the	DET
iiclr-17826	1008	31	case	case	NOUN
iiclr-17826	1008	32	of	of	ADP
iiclr-17826	1008	33	a	a	DET
iiclr-17826	1008	34	registered	register	VERB
iiclr-17826	1008	35	investment	investment	NOUN
iiclr-17826	1008	36	company	company	NOUN
iiclr-17826	1008	37	,	,	PUNCT
iiclr-17826	1008	38	must	must	AUX
iiclr-17826	1008	39	not	not	PART
iiclr-17826	1008	40	be	be	AUX
iiclr-17826	1008	41	"	"	PUNCT
iiclr-17826	1008	42	interested	interested	ADJ
iiclr-17826	1008	43	persons	person	NOUN
iiclr-17826	1008	44	"	"	PUNCT
iiclr-17826	1008	45	as	as	SCONJ
iiclr-17826	1008	46	defined	define	VERB
iiclr-17826	1008	47	in	in	ADP
iiclr-17826	1008	48	section	section	NOUN
iiclr-17826	1008	49	2(a)(19	2(a)(19	NUM
iiclr-17826	1008	50	)	)	PUNCT
iiclr-17826	1008	51	of	of	ADP
iiclr-17826	1008	52	the	the	DET
iiclr-17826	1008	53	investment	investment	NOUN
iiclr-17826	1008	54	company	company	NOUN
iiclr-17826	1008	55	act	act	NOUN
iiclr-17826	1008	56	of	of	ADP
iiclr-17826	1008	57	1940	1940	NUM
iiclr-17826	1008	58	(	(	PUNCT
iiclr-17826	1008	59	15	15	NUM
iiclr-17826	1008	60	u.s.c	u.s.c	NOUN
iiclr-17826	1008	61	.	.	PUNCT
iiclr-17826	1009	1	§	§	PROPN
iiclr-17826	1009	2	80a-2(a)(19)(2003	80a-2(a)(19)(2003	NOUN
iiclr-17826	1009	3	)	)	PUNCT
iiclr-17826	1009	4	.	.	PUNCT
iiclr-17826	1010	1	i	i	PRON
iiclr-17826	1010	2	d.	d.	PROPN
iiclr-17826	1010	3	301	301	NUM
iiclr-17826	1010	4	.	.	PROPN
iiclr-17826	1010	5	17	17	NUM
iiclr-17826	1010	6	c.f.r	c.f.r	NOUN
iiclr-17826	1010	7	.	.	PUNCT
iiclr-17826	1011	1	§	§	PROPN
iiclr-17826	1011	2	205.2(k)(2	205.2(k)(2	NUM
iiclr-17826	1011	3	)	)	PUNCT
iiclr-17826	1011	4	&	&	CCONJ
iiclr-17826	1011	5	(	(	PUNCT
iiclr-17826	1011	6	3	3	NUM
iiclr-17826	1011	7	)	)	PUNCT
iiclr-17826	1011	8	(	(	PUNCT
iiclr-17826	1011	9	2003	2003	NUM
iiclr-17826	1011	10	)	)	PUNCT
iiclr-17826	1011	11	.	.	PUNCT
iiclr-17826	1012	1	302	302	NUM
iiclr-17826	1012	2	.	.	NOUN
iiclr-17826	1012	3	17	17	NUM
iiclr-17826	1012	4	c.f.r	c.f.r	NOUN
iiclr-17826	1012	5	.	.	PUNCT
iiclr-17826	1013	1	§	§	PROPN
iiclr-17826	1013	2	205.2(k)(3	205.2(k)(3	NUM
iiclr-17826	1013	3	)	)	PUNCT
iiclr-17826	1013	4	.	.	PUNCT
iiclr-17826	1014	1	section	section	NOUN
iiclr-17826	1014	2	205.3	205.3	NUM
iiclr-17826	1014	3	provides	provide	VERB
iiclr-17826	1014	4	:	:	PUNCT
iiclr-17826	1014	5	a	a	DET
iiclr-17826	1014	6	chief	chief	ADJ
iiclr-17826	1014	7	legal	legal	ADJ
iiclr-17826	1014	8	officer	officer	NOUN
iiclr-17826	1014	9	(	(	PUNCT
iiclr-17826	1014	10	or	or	CCONJ
iiclr-17826	1014	11	the	the	DET
iiclr-17826	1014	12	equivalent	equivalent	NOUN
iiclr-17826	1014	13	thereof	thereof	ADV
iiclr-17826	1014	14	)	)	PUNCT
iiclr-17826	1014	15	may	may	AUX
iiclr-17826	1014	16	refer	refer	VERB
iiclr-17826	1014	17	a	a	DET
iiclr-17826	1014	18	report	report	NOUN
iiclr-17826	1014	19	of	of	ADP
iiclr-17826	1014	20	evidence	evidence	NOUN
iiclr-17826	1014	21	of	of	ADP
iiclr-17826	1014	22	a	a	DET
iiclr-17826	1014	23	material	material	ADJ
iiclr-17826	1014	24	violation	violation	NOUN
iiclr-17826	1014	25	to	to	ADP
iiclr-17826	1014	26	a	a	DET
iiclr-17826	1014	27	qualified	qualified	ADJ
iiclr-17826	1014	28	legal	legal	ADJ
iiclr-17826	1014	29	compliance	compliance	NOUN
iiclr-17826	1014	30	committee	committee	NOUN
iiclr-17826	1014	31	under	under	ADP
iiclr-17826	1014	32	paragraph	paragraph	NOUN
iiclr-17826	1014	33	[	[	X
iiclr-17826	1014	34	vol	vol	NOUN
iiclr-17826	1014	35	.	.	PUNCT
iiclr-17826	1015	1	14:3	14:3	NUM
iiclr-17826	1015	2	challenges	challenge	NOUN
iiclr-17826	1015	3	for	for	ADP
iiclr-17826	1015	4	foreign	foreign	ADJ
iiclr-17826	1015	5	atrorneys	atrorney	NOUN
iiclr-17826	1015	6	sec	sec	PROPN
iiclr-17826	1015	7	in	in	ADP
iiclr-17826	1015	8	the	the	DET
iiclr-17826	1015	9	event	event	NOUN
iiclr-17826	1015	10	that	that	PRON
iiclr-17826	1015	11	the	the	DET
iiclr-17826	1015	12	issuer	issuer	NOUN
iiclr-17826	1015	13	fails	fail	VERB
iiclr-17826	1015	14	in	in	ADP
iiclr-17826	1015	15	any	any	DET
iiclr-17826	1015	16	material	material	ADJ
iiclr-17826	1015	17	respect	respect	NOUN
iiclr-17826	1015	18	to	to	PART
iiclr-17826	1015	19	implement	implement	VERB
iiclr-17826	1015	20	an	an	DET
iiclr-17826	1015	21	appropriate	appropriate	ADJ
iiclr-17826	1015	22	remedial	remedial	ADJ
iiclr-17826	1015	23	measure	measure	NOUN
iiclr-17826	1015	24	that	that	PRON
iiclr-17826	1015	25	has	have	AUX
iiclr-17826	1015	26	been	be	AUX
iiclr-17826	1015	27	recommended	recommend	VERB
iiclr-17826	1015	28	by	by	ADP
iiclr-17826	1015	29	the	the	DET
iiclr-17826	1015	30	qlcc	qlcc	NOUN
iiclr-17826	1015	31	.	.	PUNCT
iiclr-17826	1016	1	°	°	ADP
iiclr-17826	1016	2	3	3	NUM
iiclr-17826	1016	3	if	if	SCONJ
iiclr-17826	1016	4	the	the	DET
iiclr-17826	1016	5	issuer	issuer	NOUN
iiclr-17826	1016	6	elects	elect	NOUN
iiclr-17826	1016	7	to	to	PART
iiclr-17826	1016	8	utilize	utilize	VERB
iiclr-17826	1016	9	a	a	DET
iiclr-17826	1016	10	qlcc	qlcc	NOUN
iiclr-17826	1016	11	and	and	CCONJ
iiclr-17826	1016	12	provided	provide	VERB
iiclr-17826	1016	13	the	the	DET
iiclr-17826	1016	14	committee	committee	NOUN
iiclr-17826	1016	15	is	be	AUX
iiclr-17826	1016	16	formed	form	VERB
iiclr-17826	1016	17	prior	prior	ADV
iiclr-17826	1016	18	to	to	ADP
iiclr-17826	1016	19	the	the	DET
iiclr-17826	1016	20	report	report	NOUN
iiclr-17826	1016	21	of	of	ADP
iiclr-17826	1016	22	evidence	evidence	NOUN
iiclr-17826	1016	23	of	of	ADP
iiclr-17826	1016	24	a	a	DET
iiclr-17826	1016	25	material	material	NOUN
iiclr-17826	1016	26	violation	violation	NOUN
iiclr-17826	1016	27	,	,	PUNCT
iiclr-17826	1016	28	an	an	DET
iiclr-17826	1016	29	attorney	attorney	NOUN
iiclr-17826	1016	30	who	who	PRON
iiclr-17826	1016	31	becomes	become	VERB
iiclr-17826	1016	32	aware	aware	ADJ
iiclr-17826	1016	33	of	of	ADP
iiclr-17826	1016	34	such	such	ADJ
iiclr-17826	1016	35	evidence	evidence	NOUN
iiclr-17826	1016	36	may	may	AUX
iiclr-17826	1016	37	report	report	VERB
iiclr-17826	1016	38	it	it	PRON
iiclr-17826	1016	39	directly	directly	ADV
iiclr-17826	1016	40	to	to	ADP
iiclr-17826	1016	41	the	the	DET
iiclr-17826	1016	42	qlcc.3	qlcc.3	NOUN
iiclr-17826	1016	43	°	°	ADP
iiclr-17826	1016	44	4	4	NUM
iiclr-17826	1016	45	in	in	ADP
iiclr-17826	1016	46	that	that	DET
iiclr-17826	1016	47	instance	instance	NOUN
iiclr-17826	1016	48	,	,	PUNCT
iiclr-17826	1016	49	the	the	DET
iiclr-17826	1016	50	attorney	attorney	NOUN
iiclr-17826	1016	51	's	's	PART
iiclr-17826	1016	52	obligations	obligation	NOUN
iiclr-17826	1016	53	under	under	ADP
iiclr-17826	1016	54	the	the	DET
iiclr-17826	1016	55	final	final	ADJ
iiclr-17826	1016	56	rule	rule	NOUN
iiclr-17826	1016	57	would	would	AUX
iiclr-17826	1016	58	be	be	AUX
iiclr-17826	1016	59	fulfilled.3"5	fulfilled.3"5	NOUN
iiclr-17826	1016	60	additionally	additionally	ADV
iiclr-17826	1016	61	,	,	PUNCT
iiclr-17826	1016	62	under	under	ADP
iiclr-17826	1016	63	section	section	NOUN
iiclr-17826	1016	64	205.3	205.3	NUM
iiclr-17826	1016	65	,	,	PUNCT
iiclr-17826	1016	66	a	a	DET
iiclr-17826	1016	67	clo	clo	PROPN
iiclr-17826	1016	68	may	may	AUX
iiclr-17826	1016	69	refer	refer	VERB
iiclr-17826	1016	70	a	a	DET
iiclr-17826	1016	71	report	report	NOUN
iiclr-17826	1016	72	of	of	ADP
iiclr-17826	1016	73	evidence	evidence	NOUN
iiclr-17826	1016	74	of	of	ADP
iiclr-17826	1016	75	a	a	DET
iiclr-17826	1016	76	material	material	ADJ
iiclr-17826	1016	77	violation	violation	NOUN
iiclr-17826	1016	78	to	to	ADP
iiclr-17826	1016	79	the	the	DET
iiclr-17826	1016	80	qlcc	qlcc	NOUN
iiclr-17826	1016	81	instead	instead	ADV
iiclr-17826	1016	82	of	of	ADP
iiclr-17826	1016	83	conducting	conduct	VERB
iiclr-17826	1016	84	his	his	PRON
iiclr-17826	1016	85	or	or	CCONJ
iiclr-17826	1016	86	her	her	PRON
iiclr-17826	1016	87	own	own	ADJ
iiclr-17826	1016	88	inquiry.30	inquiry.30	NOUN
iiclr-17826	1016	89	6	6	NUM
iiclr-17826	1016	90	once	once	SCONJ
iiclr-17826	1016	91	the	the	DET
iiclr-17826	1016	92	clo	clo	PROPN
iiclr-17826	1016	93	has	have	AUX
iiclr-17826	1016	94	reported	report	VERB
iiclr-17826	1016	95	the	the	DET
iiclr-17826	1016	96	evidence	evidence	NOUN
iiclr-17826	1016	97	to	to	ADP
iiclr-17826	1016	98	the	the	DET
iiclr-17826	1016	99	qlcc	qlcc	NOUN
iiclr-17826	1016	100	,	,	PUNCT
iiclr-17826	1016	101	the	the	DET
iiclr-17826	1016	102	qlcc	qlcc	NOUN
iiclr-17826	1016	103	will	will	AUX
iiclr-17826	1016	104	be	be	AUX
iiclr-17826	1016	105	responsible	responsible	ADJ
iiclr-17826	1016	106	for	for	ADP
iiclr-17826	1016	107	responding	respond	VERB
iiclr-17826	1016	108	to	to	ADP
iiclr-17826	1016	109	the	the	DET
iiclr-17826	1016	110	report	report	NOUN
iiclr-17826	1016	111	,	,	PUNCT
iiclr-17826	1016	112	including	include	VERB
iiclr-17826	1016	113	making	make	VERB
iiclr-17826	1016	114	a	a	DET
iiclr-17826	1016	115	determination	determination	NOUN
iiclr-17826	1016	116	as	as	ADP
iiclr-17826	1016	117	to	to	ADP
iiclr-17826	1016	118	whether	whether	SCONJ
iiclr-17826	1016	119	an	an	DET
iiclr-17826	1016	120	investigation	investigation	NOUN
iiclr-17826	1016	121	is	be	AUX
iiclr-17826	1016	122	necessary	necessary	ADJ
iiclr-17826	1016	123	,	,	PUNCT
iiclr-17826	1016	124	conducting	conduct	VERB
iiclr-17826	1016	125	the	the	DET
iiclr-17826	1016	126	investigation	investigation	NOUN
iiclr-17826	1016	127	,	,	PUNCT
iiclr-17826	1016	128	and	and	CCONJ
iiclr-17826	1016	129	adopting	adopt	VERB
iiclr-17826	1016	130	appropriate	appropriate	ADJ
iiclr-17826	1016	131	remedial	remedial	ADJ
iiclr-17826	1016	132	measures.30	measures.30	NOUN
iiclr-17826	1016	133	7	7	NUM
iiclr-17826	1016	134	the	the	DET
iiclr-17826	1016	135	clo	clo	PROPN
iiclr-17826	1016	136	's	's	PART
iiclr-17826	1016	137	only	only	ADV
iiclr-17826	1016	138	remaining	remain	VERB
iiclr-17826	1016	139	obligation	obligation	NOUN
iiclr-17826	1016	140	is	be	AUX
iiclr-17826	1016	141	to	to	PART
iiclr-17826	1016	142	inform	inform	VERB
iiclr-17826	1016	143	the	the	DET
iiclr-17826	1016	144	reporting	reporting	NOUN
iiclr-17826	1016	145	attorney	attorney	NOUN
iiclr-17826	1016	146	that	that	SCONJ
iiclr-17826	1016	147	the	the	DET
iiclr-17826	1016	148	issue	issue	NOUN
iiclr-17826	1016	149	has	have	AUX
iiclr-17826	1016	150	been	be	AUX
iiclr-17826	1016	151	referred	refer	VERB
iiclr-17826	1016	152	to	to	ADP
iiclr-17826	1016	153	the	the	DET
iiclr-17826	1016	154	corporation	corporation	NOUN
iiclr-17826	1016	155	's	's	PART
iiclr-17826	1016	156	qlcc	qlcc	NOUN
iiclr-17826	1016	157	for	for	ADP
iiclr-17826	1016	158	investigation.30	investigation.30	NOUN
iiclr-17826	1016	159	8	8	NUM
iiclr-17826	1016	160	f.	f.	NOUN
iiclr-17826	1016	161	supervisory	supervisory	ADJ
iiclr-17826	1016	162	attorneys	attorney	NOUN
iiclr-17826	1016	163	a	a	DET
iiclr-17826	1016	164	provision	provision	NOUN
iiclr-17826	1016	165	of	of	ADP
iiclr-17826	1016	166	the	the	DET
iiclr-17826	1016	167	final	final	ADJ
iiclr-17826	1016	168	rules	rule	NOUN
iiclr-17826	1016	169	that	that	PRON
iiclr-17826	1016	170	will	will	AUX
iiclr-17826	1016	171	be	be	AUX
iiclr-17826	1016	172	particularly	particularly	ADV
iiclr-17826	1016	173	important	important	ADJ
iiclr-17826	1016	174	for	for	SCONJ
iiclr-17826	1016	175	attorneys	attorney	NOUN
iiclr-17826	1016	176	of	of	ADP
iiclr-17826	1016	177	foreign	foreign	ADJ
iiclr-17826	1016	178	issuers	issuer	NOUN
iiclr-17826	1016	179	is	be	AUX
iiclr-17826	1016	180	that	that	PRON
iiclr-17826	1016	181	of	of	ADP
iiclr-17826	1016	182	supervisory	supervisory	ADJ
iiclr-17826	1016	183	responsibility	responsibility	NOUN
iiclr-17826	1016	184	.	.	PUNCT
iiclr-17826	1017	1	under	under	ADP
iiclr-17826	1017	2	the	the	DET
iiclr-17826	1017	3	final	final	ADJ
iiclr-17826	1017	4	rules	rule	NOUN
iiclr-17826	1017	5	,	,	PUNCT
iiclr-17826	1017	6	a	a	DET
iiclr-17826	1017	7	supervising	supervising	NOUN
iiclr-17826	1017	8	attorney	attorney	NOUN
iiclr-17826	1017	9	is	be	AUX
iiclr-17826	1017	10	an	an	DET
iiclr-17826	1017	11	attorney	attorney	NOUN
iiclr-17826	1017	12	who	who	PRON
iiclr-17826	1017	13	supervises	supervise	VERB
iiclr-17826	1017	14	or	or	CCONJ
iiclr-17826	1017	15	directs	direct	VERB
iiclr-17826	1017	16	another	another	DET
iiclr-17826	1017	17	attorney	attorney	NOUN
iiclr-17826	1017	18	who	who	PRON
iiclr-17826	1017	19	is	be	AUX
iiclr-17826	1017	20	appearing	appear	VERB
iiclr-17826	1017	21	and	and	CCONJ
iiclr-17826	1017	22	practicing	practice	VERB
iiclr-17826	1017	23	before	before	ADP
iiclr-17826	1017	24	the	the	DET
iiclr-17826	1017	25	sec	sec	PROPN
iiclr-17826	1017	26	in	in	ADP
iiclr-17826	1017	27	the	the	DET
iiclr-17826	1017	28	representation	representation	NOUN
iiclr-17826	1017	29	of	of	ADP
iiclr-17826	1017	30	an	an	DET
iiclr-17826	1017	31	issuer.309	issuer.309	NOUN
iiclr-17826	1017	32	this	this	PRON
iiclr-17826	1017	33	includes	include	VERB
iiclr-17826	1017	34	an	an	DET
iiclr-17826	1017	35	issuer	issuer	NOUN
iiclr-17826	1017	36	's	's	PART
iiclr-17826	1017	37	clo	clo	PROPN
iiclr-17826	1017	38	or	or	CCONJ
iiclr-17826	1017	39	the	the	DET
iiclr-17826	1017	40	equivalent	equivalent	ADJ
iiclr-17826	1017	41	thereof.310	thereof.310	NOUN
iiclr-17826	1017	42	the	the	DET
iiclr-17826	1017	43	provision	provision	NOUN
iiclr-17826	1017	44	is	be	AUX
iiclr-17826	1017	45	based	base	VERB
iiclr-17826	1017	46	in	in	ADP
iiclr-17826	1017	47	part	part	NOUN
iiclr-17826	1017	48	on	on	ADP
iiclr-17826	1017	49	rule	rule	NOUN
iiclr-17826	1017	50	5.1	5.1	NUM
iiclr-17826	1017	51	of	of	ADP
iiclr-17826	1017	52	the	the	DET
iiclr-17826	1017	53	aba	aba	PROPN
iiclr-17826	1017	54	's	's	PART
iiclr-17826	1017	55	model	model	NOUN
iiclr-17826	1017	56	rules	rule	NOUN
iiclr-17826	1017	57	of	of	ADP
iiclr-17826	1017	58	professional	professional	ADJ
iiclr-17826	1017	59	conduct.311	conduct.311	PROPN
iiclr-17826	1017	60	essentially	essentially	ADV
iiclr-17826	1017	61	,	,	PUNCT
iiclr-17826	1017	62	the	the	DET
iiclr-17826	1017	63	language	language	NOUN
iiclr-17826	1017	64	adopted	adopt	VERB
iiclr-17826	1017	65	by	by	ADP
iiclr-17826	1017	66	the	the	DET
iiclr-17826	1017	67	final	final	ADJ
iiclr-17826	1017	68	rule	rule	NOUN
iiclr-17826	1017	69	provides	provide	VERB
iiclr-17826	1017	70	that	that	SCONJ
iiclr-17826	1017	71	a	a	DET
iiclr-17826	1017	72	supervisory	supervisory	ADJ
iiclr-17826	1017	73	attorney	attorney	NOUN
iiclr-17826	1017	74	to	to	ADP
iiclr-17826	1017	75	whom	whom	PRON
iiclr-17826	1017	76	a	a	DET
iiclr-17826	1017	77	subordinate	subordinate	ADJ
iiclr-17826	1017	78	attorney	attorney	NOUN
iiclr-17826	1017	79	reports	report	VERB
iiclr-17826	1017	80	evidence	evidence	NOUN
iiclr-17826	1017	81	of	of	ADP
iiclr-17826	1017	82	a	a	DET
iiclr-17826	1017	83	material	material	NOUN
iiclr-17826	1017	84	violation	violation	NOUN
iiclr-17826	1017	85	is	be	AUX
iiclr-17826	1017	86	responsible	responsible	ADJ
iiclr-17826	1017	87	for	for	ADP
iiclr-17826	1017	88	complying	comply	VERB
iiclr-17826	1017	89	with	with	ADP
iiclr-17826	1017	90	the	the	DET
iiclr-17826	1017	91	(	(	PUNCT
iiclr-17826	1017	92	c)(2	c)(2	NOUN
iiclr-17826	1017	93	)	)	PUNCT
iiclr-17826	1017	94	of	of	ADP
iiclr-17826	1017	95	this	this	DET
iiclr-17826	1017	96	section	section	NOUN
iiclr-17826	1017	97	if	if	SCONJ
iiclr-17826	1017	98	the	the	DET
iiclr-17826	1017	99	issuer	issuer	NOUN
iiclr-17826	1017	100	has	have	AUX
iiclr-17826	1017	101	duly	duly	ADV
iiclr-17826	1017	102	established	establish	VERB
iiclr-17826	1017	103	a	a	DET
iiclr-17826	1017	104	qualified	qualified	ADJ
iiclr-17826	1017	105	legal	legal	ADJ
iiclr-17826	1017	106	compliance	compliance	NOUN
iiclr-17826	1017	107	committee	committee	NOUN
iiclr-17826	1017	108	prior	prior	ADV
iiclr-17826	1017	109	to	to	ADP
iiclr-17826	1017	110	the	the	DET
iiclr-17826	1017	111	report	report	NOUN
iiclr-17826	1017	112	of	of	ADP
iiclr-17826	1017	113	evidence	evidence	NOUN
iiclr-17826	1017	114	of	of	ADP
iiclr-17826	1017	115	a	a	DET
iiclr-17826	1017	116	material	material	NOUN
iiclr-17826	1017	117	violation	violation	NOUN
iiclr-17826	1017	118	.	.	PUNCT
iiclr-17826	1017	119	"	"	PUNCT
iiclr-17826	1018	1	17	17	NUM
iiclr-17826	1018	2	c.f.r	c.f.r	NOUN
iiclr-17826	1018	3	.	.	PUNCT
iiclr-17826	1019	1	§	§	PROPN
iiclr-17826	1019	2	205.3(b)(2	205.3(b)(2	NUM
iiclr-17826	1019	3	)	)	PUNCT
iiclr-17826	1019	4	.	.	PUNCT
iiclr-17826	1020	1	303	303	X
iiclr-17826	1020	2	.	.	PUNCT
iiclr-17826	1020	3	see	see	VERB
iiclr-17826	1020	4	17	17	NUM
iiclr-17826	1020	5	c.f.r	c.f.r	NOUN
iiclr-17826	1020	6	.	.	PUNCT
iiclr-17826	1021	1	§	§	PROPN
iiclr-17826	1021	2	205.2(k)(4	205.2(k)(4	NUM
iiclr-17826	1021	3	)	)	PUNCT
iiclr-17826	1021	4	(	(	PUNCT
iiclr-17826	1021	5	2003	2003	NUM
iiclr-17826	1021	6	)	)	PUNCT
iiclr-17826	1021	7	.	.	PUNCT
iiclr-17826	1022	1	304	304	NUM
iiclr-17826	1022	2	.	.	PUNCT
iiclr-17826	1022	3	17	17	NUM
iiclr-17826	1022	4	c.f.r	c.f.r	NOUN
iiclr-17826	1022	5	.	.	PUNCT
iiclr-17826	1023	1	§	§	PROPN
iiclr-17826	1023	2	205.3(c)(1	205.3(c)(1	NUM
iiclr-17826	1023	3	)	)	PUNCT
iiclr-17826	1023	4	(	(	PUNCT
iiclr-17826	1023	5	2003	2003	NUM
iiclr-17826	1023	6	)	)	PUNCT
iiclr-17826	1023	7	.	.	PUNCT
iiclr-17826	1024	1	305	305	NUM
iiclr-17826	1024	2	.	.	PUNCT
iiclr-17826	1025	1	i	i	PRON
iiclr-17826	1025	2	d.	d.	PROPN
iiclr-17826	1025	3	see	see	VERB
iiclr-17826	1025	4	also	also	ADV
iiclr-17826	1025	5	implementation	implementation	NOUN
iiclr-17826	1025	6	of	of	ADP
iiclr-17826	1025	7	standards	standard	NOUN
iiclr-17826	1025	8	of	of	ADP
iiclr-17826	1025	9	professional	professional	ADJ
iiclr-17826	1025	10	conduct	conduct	NOUN
iiclr-17826	1025	11	for	for	ADP
iiclr-17826	1025	12	attorneys	attorney	NOUN
iiclr-17826	1025	13	,	,	PUNCT
iiclr-17826	1025	14	68	68	NUM
iiclr-17826	1025	15	fed	feed	VERB
iiclr-17826	1025	16	.	.	PUNCT
iiclr-17826	1026	1	reg	reg	PROPN
iiclr-17826	1026	2	.	.	PUNCT
iiclr-17826	1027	1	at	at	ADP
iiclr-17826	1027	2	6,309	6,309	NUM
iiclr-17826	1027	3	(	(	PUNCT
iiclr-17826	1027	4	noting	note	VERB
iiclr-17826	1027	5	that	that	SCONJ
iiclr-17826	1027	6	upon	upon	SCONJ
iiclr-17826	1027	7	reporting	report	VERB
iiclr-17826	1027	8	to	to	ADP
iiclr-17826	1027	9	the	the	DET
iiclr-17826	1027	10	qlcc	qlcc	NOUN
iiclr-17826	1027	11	of	of	ADP
iiclr-17826	1027	12	evidence	evidence	NOUN
iiclr-17826	1027	13	of	of	ADP
iiclr-17826	1027	14	a	a	DET
iiclr-17826	1027	15	material	material	NOUN
iiclr-17826	1027	16	violation	violation	NOUN
iiclr-17826	1027	17	,	,	PUNCT
iiclr-17826	1027	18	the	the	DET
iiclr-17826	1027	19	attorney	attorney	NOUN
iiclr-17826	1027	20	is	be	AUX
iiclr-17826	1027	21	freed	free	VERB
iiclr-17826	1027	22	from	from	ADP
iiclr-17826	1027	23	any	any	DET
iiclr-17826	1027	24	obligation	obligation	NOUN
iiclr-17826	1027	25	to	to	PART
iiclr-17826	1027	26	assess	assess	VERB
iiclr-17826	1027	27	the	the	DET
iiclr-17826	1027	28	issuers	issuer	NOUN
iiclr-17826	1027	29	response	response	NOUN
iiclr-17826	1027	30	to	to	ADP
iiclr-17826	1027	31	the	the	DET
iiclr-17826	1027	32	report	report	NOUN
iiclr-17826	1027	33	)	)	PUNCT
iiclr-17826	1027	34	.	.	PUNCT
iiclr-17826	1028	1	306	306	NUM
iiclr-17826	1028	2	.	.	PUNCT
iiclr-17826	1029	1	see	see	VERB
iiclr-17826	1029	2	17	17	NUM
iiclr-17826	1029	3	c.f.r	c.f.r	NOUN
iiclr-17826	1029	4	.	.	PUNCT
iiclr-17826	1030	1	§	§	PROPN
iiclr-17826	1030	2	205.3(c)(2	205.3(c)(2	NUM
iiclr-17826	1030	3	)	)	PUNCT
iiclr-17826	1030	4	(	(	PUNCT
iiclr-17826	1030	5	2003	2003	NUM
iiclr-17826	1030	6	)	)	PUNCT
iiclr-17826	1030	7	.	.	PUNCT
iiclr-17826	1031	1	307	307	NUM
iiclr-17826	1031	2	.	.	PUNCT
iiclr-17826	1031	3	see	see	VERB
iiclr-17826	1031	4	i	i	PRON
iiclr-17826	1031	5	d.	d.	PROPN
iiclr-17826	1031	6	308	308	NUM
iiclr-17826	1031	7	.	.	PUNCT
iiclr-17826	1032	1	see	see	VERB
iiclr-17826	1032	2	i	i	PRON
iiclr-17826	1032	3	d.	d.	PROPN
iiclr-17826	1032	4	309	309	NUM
iiclr-17826	1032	5	.	.	PUNCT
iiclr-17826	1033	1	17	17	NUM
iiclr-17826	1033	2	c.f.r	c.f.r	NOUN
iiclr-17826	1033	3	.	.	PUNCT
iiclr-17826	1034	1	§	§	PROPN
iiclr-17826	1034	2	205.4(a	205.4(a	PROPN
iiclr-17826	1034	3	)	)	PUNCT
iiclr-17826	1034	4	(	(	PUNCT
iiclr-17826	1034	5	2003	2003	NUM
iiclr-17826	1034	6	)	)	PUNCT
iiclr-17826	1034	7	.	.	PUNCT
iiclr-17826	1035	1	310	310	NUM
iiclr-17826	1035	2	.	.	PUNCT
iiclr-17826	1036	1	i	i	PRON
iiclr-17826	1036	2	d.	d.	PROPN
iiclr-17826	1036	3	311	311	NUM
iiclr-17826	1036	4	.	.	PUNCT
iiclr-17826	1037	1	implementation	implementation	NOUN
iiclr-17826	1037	2	of	of	ADP
iiclr-17826	1037	3	standards	standard	NOUN
iiclr-17826	1037	4	of	of	ADP
iiclr-17826	1037	5	professional	professional	ADJ
iiclr-17826	1037	6	conduct	conduct	NOUN
iiclr-17826	1037	7	for	for	ADP
iiclr-17826	1037	8	attorneys	attorney	NOUN
iiclr-17826	1037	9	,	,	PUNCT
iiclr-17826	1037	10	68	68	NUM
iiclr-17826	1037	11	fed	feed	VERB
iiclr-17826	1037	12	.	.	PUNCT
iiclr-17826	1038	1	reg	reg	PROPN
iiclr-17826	1038	2	.	.	PUNCT
iiclr-17826	1039	1	at	at	ADP
iiclr-17826	1039	2	6,313	6,313	NUM
iiclr-17826	1039	3	.	.	PUNCT
iiclr-17826	1040	1	see	see	AUX
iiclr-17826	1040	2	also	also	ADV
iiclr-17826	1040	3	model	model	VERB
iiclr-17826	1040	4	rules	rule	NOUN
iiclr-17826	1040	5	of	of	ADP
iiclr-17826	1040	6	prof'l	prof'l	PROPN
iiclr-17826	1040	7	conduct	conduct	VERB
iiclr-17826	1040	8	r.	r.	NOUN
iiclr-17826	1040	9	5.1	5.1	NUM
iiclr-17826	1040	10	(	(	PUNCT
iiclr-17826	1040	11	2002	2002	NUM
iiclr-17826	1040	12	)	)	PUNCT
iiclr-17826	1040	13	(	(	PUNCT
iiclr-17826	1040	14	which	which	PRON
iiclr-17826	1040	15	provides	provide	VERB
iiclr-17826	1040	16	(	(	PUNCT
iiclr-17826	1040	17	1	1	NUM
iiclr-17826	1040	18	)	)	PUNCT
iiclr-17826	1040	19	that	that	SCONJ
iiclr-17826	1040	20	a	a	DET
iiclr-17826	1040	21	lawyer	lawyer	NOUN
iiclr-17826	1040	22	having	have	VERB
iiclr-17826	1040	23	direct	direct	ADJ
iiclr-17826	1040	24	supervisory	supervisory	ADJ
iiclr-17826	1040	25	authority	authority	NOUN
iiclr-17826	1040	26	over	over	ADP
iiclr-17826	1040	27	another	another	DET
iiclr-17826	1040	28	lawyer	lawyer	NOUN
iiclr-17826	1040	29	must	must	AUX
iiclr-17826	1040	30	make	make	VERB
iiclr-17826	1040	31	reasonable	reasonable	ADJ
iiclr-17826	1040	32	efforts	effort	NOUN
iiclr-17826	1040	33	to	to	PART
iiclr-17826	1040	34	ensure	ensure	VERB
iiclr-17826	1040	35	that	that	SCONJ
iiclr-17826	1040	36	the	the	DET
iiclr-17826	1040	37	other	other	ADJ
iiclr-17826	1040	38	lawyer	lawyer	NOUN
iiclr-17826	1040	39	conforms	conform	VERB
iiclr-17826	1040	40	to	to	ADP
iiclr-17826	1040	41	the	the	DET
iiclr-17826	1040	42	rules	rule	NOUN
iiclr-17826	1040	43	of	of	ADP
iiclr-17826	1040	44	professional	professional	ADJ
iiclr-17826	1040	45	conduct	conduct	NOUN
iiclr-17826	1040	46	;	;	PUNCT
iiclr-17826	1040	47	and	and	CCONJ
iiclr-17826	1040	48	(	(	PUNCT
iiclr-17826	1040	49	2	2	X
iiclr-17826	1040	50	)	)	PUNCT
iiclr-17826	1040	51	that	that	SCONJ
iiclr-17826	1040	52	a	a	DET
iiclr-17826	1040	53	supervisory	supervisory	ADJ
iiclr-17826	1040	54	attorney	attorney	NOUN
iiclr-17826	1040	55	may	may	AUX
iiclr-17826	1040	56	be	be	AUX
iiclr-17826	1040	57	held	hold	VERB
iiclr-17826	1040	58	liable	liable	ADJ
iiclr-17826	1040	59	for	for	ADP
iiclr-17826	1040	60	a	a	DET
iiclr-17826	1040	61	subordinate	subordinate	ADJ
iiclr-17826	1040	62	attorney	attorney	NOUN
iiclr-17826	1040	63	's	's	PART
iiclr-17826	1040	64	violation	violation	NOUN
iiclr-17826	1040	65	of	of	ADP
iiclr-17826	1040	66	the	the	DET
iiclr-17826	1040	67	rules	rule	NOUN
iiclr-17826	1040	68	of	of	ADP
iiclr-17826	1040	69	professional	professional	ADJ
iiclr-17826	1040	70	conduct	conduct	NOUN
iiclr-17826	1040	71	if	if	SCONJ
iiclr-17826	1040	72	he	he	PRON
iiclr-17826	1040	73	or	or	CCONJ
iiclr-17826	1040	74	she	she	PRON
iiclr-17826	1040	75	knowingly	knowingly	ADV
iiclr-17826	1040	76	ratifies	ratify	VERB
iiclr-17826	1040	77	the	the	DET
iiclr-17826	1040	78	behavior	behavior	NOUN
iiclr-17826	1040	79	or	or	CCONJ
iiclr-17826	1040	80	fails	fail	VERB
iiclr-17826	1040	81	to	to	PART
iiclr-17826	1040	82	prevent	prevent	VERB
iiclr-17826	1040	83	the	the	DET
iiclr-17826	1040	84	behavior	behavior	NOUN
iiclr-17826	1040	85	when	when	SCONJ
iiclr-17826	1040	86	he	he	PRON
iiclr-17826	1040	87	or	or	CCONJ
iiclr-17826	1040	88	she	she	PRON
iiclr-17826	1040	89	is	be	AUX
iiclr-17826	1040	90	able	able	ADJ
iiclr-17826	1040	91	to	to	PART
iiclr-17826	1040	92	do	do	VERB
iiclr-17826	1040	93	so	so	ADV
iiclr-17826	1040	94	)	)	PUNCT
iiclr-17826	1040	95	.	.	PUNCT
iiclr-17826	1041	1	2004	2004	NUM
iiclr-17826	1041	2	]	]	PUNCT
iiclr-17826	1041	3	ind	ind	NOUN
iiclr-17826	1041	4	.	.	PUNCT
iiclr-17826	1042	1	int'l	int'l	PROPN
iiclr-17826	1042	2	&	&	CCONJ
iiclr-17826	1042	3	comp	comp	PROPN
iiclr-17826	1042	4	.	.	PUNCT
iiclr-17826	1043	1	l.	l.	PROPN
iiclr-17826	1043	2	rev	rev	AUX
iiclr-17826	1043	3	.	.	PUNCT
iiclr-17826	1043	4	reporting	reporting	NOUN
iiclr-17826	1043	5	requirements	requirement	NOUN
iiclr-17826	1043	6	of	of	ADP
iiclr-17826	1043	7	section	section	NOUN
iiclr-17826	1043	8	205.3.312	205.3.312	NUM
iiclr-17826	1043	9	this	this	DET
iiclr-17826	1043	10	language	language	NOUN
iiclr-17826	1043	11	modified	modify	VERB
iiclr-17826	1043	12	the	the	DET
iiclr-17826	1043	13	proposed	propose	VERB
iiclr-17826	1043	14	rule	rule	NOUN
iiclr-17826	1043	15	by	by	ADP
iiclr-17826	1043	16	clarifying	clarify	VERB
iiclr-17826	1043	17	that	that	SCONJ
iiclr-17826	1043	18	"	"	PUNCT
iiclr-17826	1043	19	only	only	ADV
iiclr-17826	1043	20	a	a	DET
iiclr-17826	1043	21	senior	senior	ADJ
iiclr-17826	1043	22	attorney	attorney	NOUN
iiclr-17826	1043	23	who	who	PRON
iiclr-17826	1043	24	actually	actually	ADV
iiclr-17826	1043	25	directs	direct	VERB
iiclr-17826	1043	26	or	or	CCONJ
iiclr-17826	1043	27	supervises	supervise	VERB
iiclr-17826	1043	28	the	the	DET
iiclr-17826	1043	29	actions	action	NOUN
iiclr-17826	1043	30	of	of	ADP
iiclr-17826	1043	31	a	a	DET
iiclr-17826	1043	32	subordinate	subordinate	ADJ
iiclr-17826	1043	33	attorney	attorney	NOUN
iiclr-17826	1043	34	appearing	appear	VERB
iiclr-17826	1043	35	and	and	CCONJ
iiclr-17826	1043	36	practicing	practice	VERB
iiclr-17826	1043	37	before	before	SCONJ
iiclr-17826	1043	38	the	the	DET
iiclr-17826	1043	39	commission	commission	NOUN
iiclr-17826	1043	40	is	be	AUX
iiclr-17826	1043	41	a	a	DET
iiclr-17826	1043	42	supervisory	supervisory	ADJ
iiclr-17826	1043	43	attorney	attorney	NOUN
iiclr-17826	1043	44	under	under	ADP
iiclr-17826	1043	45	the	the	DET
iiclr-17826	1043	46	rule	rule	NOUN
iiclr-17826	1043	47	.	.	PUNCT
iiclr-17826	1043	48	,	,	PUNCT
iiclr-17826	1043	49	313	313	NUM
iiclr-17826	1043	50	an	an	DET
iiclr-17826	1043	51	attorney	attorney	NOUN
iiclr-17826	1043	52	who	who	PRON
iiclr-17826	1043	53	supervises	supervise	VERB
iiclr-17826	1043	54	or	or	CCONJ
iiclr-17826	1043	55	directs	direct	VERB
iiclr-17826	1043	56	a	a	DET
iiclr-17826	1043	57	subordinate	subordinate	ADJ
iiclr-17826	1043	58	attorney	attorney	NOUN
iiclr-17826	1043	59	on	on	ADP
iiclr-17826	1043	60	matters	matter	NOUN
iiclr-17826	1043	61	unrelated	unrelated	ADJ
iiclr-17826	1043	62	to	to	ADP
iiclr-17826	1043	63	the	the	DET
iiclr-17826	1043	64	subordinate	subordinate	NOUN
iiclr-17826	1043	65	's	's	PART
iiclr-17826	1043	66	appearing	appear	VERB
iiclr-17826	1043	67	and	and	CCONJ
iiclr-17826	1043	68	practicing	practice	VERB
iiclr-17826	1043	69	before	before	ADP
iiclr-17826	1043	70	the	the	DET
iiclr-17826	1043	71	sec	sec	PROPN
iiclr-17826	1043	72	would	would	AUX
iiclr-17826	1043	73	not	not	PART
iiclr-17826	1043	74	be	be	AUX
iiclr-17826	1043	75	a	a	DET
iiclr-17826	1043	76	supervisory	supervisory	ADJ
iiclr-17826	1043	77	attorney	attorney	NOUN
iiclr-17826	1043	78	under	under	ADP
iiclr-17826	1043	79	the	the	DET
iiclr-17826	1043	80	final	final	ADJ
iiclr-17826	1043	81	rule.314	rule.314	NOUN
iiclr-17826	1043	82	conversely	conversely	ADV
iiclr-17826	1043	83	,	,	PUNCT
iiclr-17826	1043	84	if	if	SCONJ
iiclr-17826	1043	85	a	a	DET
iiclr-17826	1043	86	senior	senior	ADJ
iiclr-17826	1043	87	attorney	attorney	NOUN
iiclr-17826	1043	88	does	do	AUX
iiclr-17826	1043	89	not	not	PART
iiclr-17826	1043	90	normally	normally	ADV
iiclr-17826	1043	91	exercise	exercise	VERB
iiclr-17826	1043	92	direct	direct	ADJ
iiclr-17826	1043	93	supervisory	supervisory	ADJ
iiclr-17826	1043	94	authority	authority	NOUN
iiclr-17826	1043	95	over	over	ADP
iiclr-17826	1043	96	a	a	DET
iiclr-17826	1043	97	subordinate	subordinate	ADJ
iiclr-17826	1043	98	attorney	attorney	NOUN
iiclr-17826	1043	99	but	but	CCONJ
iiclr-17826	1043	100	does	do	AUX
iiclr-17826	1043	101	provide	provide	VERB
iiclr-17826	1043	102	supervisory	supervisory	ADJ
iiclr-17826	1043	103	direction	direction	NOUN
iiclr-17826	1043	104	in	in	ADP
iiclr-17826	1043	105	matters	matter	NOUN
iiclr-17826	1043	106	related	relate	VERB
iiclr-17826	1043	107	to	to	ADP
iiclr-17826	1043	108	the	the	DET
iiclr-17826	1043	109	subordinate	subordinate	NOUN
iiclr-17826	1043	110	's	's	PART
iiclr-17826	1043	111	appearing	appear	VERB
iiclr-17826	1043	112	and	and	CCONJ
iiclr-17826	1043	113	practicing	practice	VERB
iiclr-17826	1043	114	before	before	ADP
iiclr-17826	1043	115	the	the	DET
iiclr-17826	1043	116	sec	sec	PROPN
iiclr-17826	1043	117	,	,	PUNCT
iiclr-17826	1043	118	he	he	PRON
iiclr-17826	1043	119	or	or	CCONJ
iiclr-17826	1043	120	she	she	PRON
iiclr-17826	1043	121	would	would	AUX
iiclr-17826	1043	122	be	be	AUX
iiclr-17826	1043	123	a	a	DET
iiclr-17826	1043	124	"	"	PUNCT
iiclr-17826	1043	125	supervisory	supervisory	ADJ
iiclr-17826	1043	126	attorney	attorney	NOUN
iiclr-17826	1043	127	"	"	PUNCT
iiclr-17826	1043	128	under	under	ADP
iiclr-17826	1043	129	the	the	DET
iiclr-17826	1043	130	final	final	ADJ
iiclr-17826	1043	131	rule.315	rule.315	NOUN
iiclr-17826	1043	132	this	this	DET
iiclr-17826	1043	133	provision	provision	NOUN
iiclr-17826	1043	134	has	have	VERB
iiclr-17826	1043	135	potentially	potentially	ADV
iiclr-17826	1043	136	wide	wide	ADJ
iiclr-17826	1043	137	implications	implication	NOUN
iiclr-17826	1043	138	for	for	ADP
iiclr-17826	1043	139	supervisory	supervisory	ADJ
iiclr-17826	1043	140	attorneys	attorney	NOUN
iiclr-17826	1043	141	of	of	ADP
iiclr-17826	1043	142	foreign	foreign	ADJ
iiclr-17826	1043	143	issuers	issuer	NOUN
iiclr-17826	1043	144	.	.	PUNCT
iiclr-17826	1044	1	any	any	DET
iiclr-17826	1044	2	senior	senior	ADJ
iiclr-17826	1044	3	attorney	attorney	NOUN
iiclr-17826	1044	4	of	of	ADP
iiclr-17826	1044	5	a	a	DET
iiclr-17826	1044	6	foreign	foreign	ADJ
iiclr-17826	1044	7	issuer	issuer	NOUN
iiclr-17826	1044	8	who	who	PRON
iiclr-17826	1044	9	has	have	VERB
iiclr-17826	1044	10	direct	direct	ADJ
iiclr-17826	1044	11	supervisory	supervisory	ADJ
iiclr-17826	1044	12	responsibility	responsibility	NOUN
iiclr-17826	1044	13	over	over	ADP
iiclr-17826	1044	14	an	an	DET
iiclr-17826	1044	15	attorney	attorney	NOUN
iiclr-17826	1044	16	who	who	PRON
iiclr-17826	1044	17	meets	meet	VERB
iiclr-17826	1044	18	the	the	DET
iiclr-17826	1044	19	definition	definition	NOUN
iiclr-17826	1044	20	of	of	ADP
iiclr-17826	1044	21	appearing	appear	VERB
iiclr-17826	1044	22	and	and	CCONJ
iiclr-17826	1044	23	practicing	practice	VERB
iiclr-17826	1044	24	before	before	ADP
iiclr-17826	1044	25	the	the	DET
iiclr-17826	1044	26	sec	sec	PROPN
iiclr-17826	1044	27	will	will	AUX
iiclr-17826	1044	28	be	be	AUX
iiclr-17826	1044	29	subject	subject	ADJ
iiclr-17826	1044	30	to	to	ADP
iiclr-17826	1044	31	the	the	DET
iiclr-17826	1044	32	final	final	ADJ
iiclr-17826	1044	33	rule.316	rule.316	NOUN
iiclr-17826	1044	34	in	in	ADP
iiclr-17826	1044	35	other	other	ADJ
iiclr-17826	1044	36	words	word	NOUN
iiclr-17826	1044	37	,	,	PUNCT
iiclr-17826	1044	38	even	even	ADV
iiclr-17826	1044	39	though	though	SCONJ
iiclr-17826	1044	40	the	the	DET
iiclr-17826	1044	41	supervising	supervising	NOUN
iiclr-17826	1044	42	attorney	attorney	NOUN
iiclr-17826	1044	43	may	may	AUX
iiclr-17826	1044	44	not	not	PART
iiclr-17826	1044	45	appear	appear	VERB
iiclr-17826	1044	46	and	and	CCONJ
iiclr-17826	1044	47	practice	practice	VERB
iiclr-17826	1044	48	before	before	ADP
iiclr-17826	1044	49	the	the	DET
iiclr-17826	1044	50	sec	sec	PROPN
iiclr-17826	1044	51	,	,	PUNCT
iiclr-17826	1044	52	he	he	PRON
iiclr-17826	1044	53	or	or	CCONJ
iiclr-17826	1044	54	she	she	PRON
iiclr-17826	1044	55	will	will	AUX
iiclr-17826	1044	56	to	to	ADP
iiclr-17826	1044	57	an	an	DET
iiclr-17826	1044	58	extent	extent	NOUN
iiclr-17826	1044	59	be	be	AUX
iiclr-17826	1044	60	responsible	responsible	ADJ
iiclr-17826	1044	61	for	for	ADP
iiclr-17826	1044	62	compliance	compliance	NOUN
iiclr-17826	1044	63	with	with	ADP
iiclr-17826	1044	64	the	the	DET
iiclr-17826	1044	65	rule.317	rule.317	NOUN
iiclr-17826	1044	66	g.	g.	PROPN
iiclr-17826	1044	67	whistleblower	whistleblower	PROPN
iiclr-17826	1044	68	protection	protection	NOUN
iiclr-17826	1044	69	it	it	PRON
iiclr-17826	1044	70	is	be	AUX
iiclr-17826	1044	71	important	important	ADJ
iiclr-17826	1044	72	to	to	PART
iiclr-17826	1044	73	note	note	VERB
iiclr-17826	1044	74	that	that	SCONJ
iiclr-17826	1044	75	the	the	DET
iiclr-17826	1044	76	act	act	NOUN
iiclr-17826	1044	77	provides	provide	VERB
iiclr-17826	1044	78	protection	protection	NOUN
iiclr-17826	1044	79	for	for	ADP
iiclr-17826	1044	80	in	in	ADP
iiclr-17826	1044	81	-	-	PUNCT
iiclr-17826	1044	82	house	house	NOUN
iiclr-17826	1044	83	attorneys	attorney	NOUN
iiclr-17826	1044	84	who	who	PRON
iiclr-17826	1044	85	comply	comply	VERB
iiclr-17826	1044	86	with	with	ADP
iiclr-17826	1044	87	the	the	DET
iiclr-17826	1044	88	final	final	ADJ
iiclr-17826	1044	89	rule	rule	NOUN
iiclr-17826	1044	90	through	through	ADP
iiclr-17826	1044	91	section	section	NOUN
iiclr-17826	1044	92	806	806	NUM
iiclr-17826	1044	93	's	's	PART
iiclr-17826	1044	94	"	"	PUNCT
iiclr-17826	1044	95	whistleblower	whistleblower	NOUN
iiclr-17826	1044	96	"	"	PUNCT
iiclr-17826	1044	97	provision.1	provision.1	PROPN
iiclr-17826	1044	98	'	'	PUNCT
iiclr-17826	1044	99	specifically	specifically	ADV
iiclr-17826	1044	100	,	,	PUNCT
iiclr-17826	1044	101	this	this	DET
iiclr-17826	1044	102	"	"	PUNCT
iiclr-17826	1044	103	whistleblower	whistleblower	NOUN
iiclr-17826	1044	104	"	"	PUNCT
iiclr-17826	1044	105	provision	provision	NOUN
iiclr-17826	1044	106	provides	provide	VERB
iiclr-17826	1044	107	protection	protection	NOUN
iiclr-17826	1044	108	to	to	ADP
iiclr-17826	1044	109	attorneys	attorney	NOUN
iiclr-17826	1044	110	,	,	PUNCT
iiclr-17826	1044	111	or	or	CCONJ
iiclr-17826	1044	112	any	any	DET
iiclr-17826	1044	113	other	other	ADJ
iiclr-17826	1044	114	employee	employee	NOUN
iiclr-17826	1044	115	,	,	PUNCT
iiclr-17826	1044	116	against	against	ADP
iiclr-17826	1044	117	retaliation	retaliation	NOUN
iiclr-17826	1044	118	because	because	SCONJ
iiclr-17826	1044	119	the	the	DET
iiclr-17826	1044	120	employee	employee	NOUN
iiclr-17826	1044	121	provided	provide	VERB
iiclr-17826	1044	122	information	information	NOUN
iiclr-17826	1044	123	or	or	CCONJ
iiclr-17826	1044	124	assistance	assistance	NOUN
iiclr-17826	1044	125	to	to	ADP
iiclr-17826	1044	126	a	a	DET
iiclr-17826	1044	127	federal	federal	ADJ
iiclr-17826	1044	128	law	law	NOUN
iiclr-17826	1044	129	enforcement	enforcement	NOUN
iiclr-17826	1044	130	agency	agency	NOUN
iiclr-17826	1044	131	or	or	CCONJ
iiclr-17826	1044	132	to	to	ADP
iiclr-17826	1044	133	a	a	DET
iiclr-17826	1044	134	person	person	NOUN
iiclr-17826	1044	135	of	of	ADP
iiclr-17826	1044	136	supervisory	supervisory	ADJ
iiclr-17826	1044	137	authority	authority	NOUN
iiclr-17826	1044	138	regarding	regard	VERB
iiclr-17826	1044	139	alleged	allege	VERB
iiclr-17826	1044	140	violations	violation	NOUN
iiclr-17826	1044	141	of	of	ADP
iiclr-17826	1044	142	u.s	u.s	PROPN
iiclr-17826	1044	143	.	.	PROPN
iiclr-17826	1044	144	securities	security	NOUN
iiclr-17826	1044	145	law.319	law.319	PROPN
iiclr-17826	1044	146	if	if	SCONJ
iiclr-17826	1044	147	an	an	DET
iiclr-17826	1044	148	employee	employee	NOUN
iiclr-17826	1044	149	experiences	experience	VERB
iiclr-17826	1044	150	retaliation	retaliation	NOUN
iiclr-17826	1044	151	and	and	CCONJ
iiclr-17826	1044	152	is	be	AUX
iiclr-17826	1044	153	able	able	ADJ
iiclr-17826	1044	154	to	to	PART
iiclr-17826	1044	155	bring	bring	VERB
iiclr-17826	1044	156	a	a	DET
iiclr-17826	1044	157	successful	successful	ADJ
iiclr-17826	1044	158	claim	claim	NOUN
iiclr-17826	1044	159	,	,	PUNCT
iiclr-17826	1044	160	the	the	DET
iiclr-17826	1044	161	act	act	NOUN
iiclr-17826	1044	162	entitles	entitle	VERB
iiclr-17826	1044	163	the	the	DET
iiclr-17826	1044	164	employee	employee	NOUN
iiclr-17826	1044	165	to	to	ADP
iiclr-17826	1044	166	all	all	DET
iiclr-17826	1044	167	relief	relief	NOUN
iiclr-17826	1044	168	necessary	necessary	ADJ
iiclr-17826	1044	169	to	to	PART
iiclr-17826	1044	170	make	make	VERB
iiclr-17826	1044	171	the	the	DET
iiclr-17826	1044	172	employee	employee	NOUN
iiclr-17826	1044	173	whole.32	whole.32	VERB
iiclr-17826	1044	174	this	this	PRON
iiclr-17826	1044	175	includes	include	VERB
iiclr-17826	1044	176	reinstatement	reinstatement	NOUN
iiclr-17826	1044	177	with	with	ADP
iiclr-17826	1044	178	the	the	DET
iiclr-17826	1044	179	same	same	ADJ
iiclr-17826	1044	180	312	312	NUM
iiclr-17826	1044	181	.	.	PUNCT
iiclr-17826	1045	1	implementation	implementation	NOUN
iiclr-17826	1045	2	of	of	ADP
iiclr-17826	1045	3	standards	standard	NOUN
iiclr-17826	1045	4	of	of	ADP
iiclr-17826	1045	5	professional	professional	ADJ
iiclr-17826	1045	6	conduct	conduct	NOUN
iiclr-17826	1045	7	for	for	ADP
iiclr-17826	1045	8	attorneys	attorney	NOUN
iiclr-17826	1045	9	,	,	PUNCT
iiclr-17826	1045	10	68	68	NUM
iiclr-17826	1045	11	fed	feed	VERB
iiclr-17826	1045	12	.	.	PUNCT
iiclr-17826	1046	1	reg	reg	PROPN
iiclr-17826	1046	2	.	.	PUNCT
iiclr-17826	1047	1	at	at	ADP
iiclr-17826	1047	2	6,313	6,313	NUM
iiclr-17826	1047	3	.	.	PUNCT
iiclr-17826	1048	1	313	313	NUM
iiclr-17826	1048	2	.	.	PUNCT
iiclr-17826	1049	1	i	i	PRON
iiclr-17826	1049	2	d.	d.	PROPN
iiclr-17826	1049	3	in	in	ADP
iiclr-17826	1049	4	response	response	NOUN
iiclr-17826	1049	5	to	to	ADP
iiclr-17826	1049	6	the	the	DET
iiclr-17826	1049	7	proposed	propose	VERB
iiclr-17826	1049	8	rule	rule	NOUN
iiclr-17826	1049	9	,	,	PUNCT
iiclr-17826	1049	10	the	the	DET
iiclr-17826	1049	11	aba	aba	PROPN
iiclr-17826	1049	12	argued	argue	VERB
iiclr-17826	1049	13	that	that	SCONJ
iiclr-17826	1049	14	defining	define	VERB
iiclr-17826	1049	15	a	a	DET
iiclr-17826	1049	16	supervisory	supervisory	ADJ
iiclr-17826	1049	17	attorney	attorney	NOUN
iiclr-17826	1049	18	to	to	PART
iiclr-17826	1049	19	include	include	VERB
iiclr-17826	1049	20	attorneys	attorney	NOUN
iiclr-17826	1049	21	who	who	PRON
iiclr-17826	1049	22	"	"	PUNCT
iiclr-17826	1049	23	have	have	VERB
iiclr-17826	1049	24	supervisory	supervisory	ADJ
iiclr-17826	1049	25	authority	authority	NOUN
iiclr-17826	1049	26	over	over	ADP
iiclr-17826	1049	27	another	another	DET
iiclr-17826	1049	28	attorney	attorney	NOUN
iiclr-17826	1049	29	"	"	PUNCT
iiclr-17826	1049	30	would	would	AUX
iiclr-17826	1049	31	unnecessarily	unnecessarily	ADV
iiclr-17826	1049	32	cover	cover	VERB
iiclr-17826	1049	33	"	"	PUNCT
iiclr-17826	1049	34	all	all	DET
iiclr-17826	1049	35	partners	partner	NOUN
iiclr-17826	1049	36	in	in	ADP
iiclr-17826	1049	37	a	a	DET
iiclr-17826	1049	38	law	law	NOUN
iiclr-17826	1049	39	firm	firm	NOUN
iiclr-17826	1049	40	and	and	CCONJ
iiclr-17826	1049	41	even	even	ADV
iiclr-17826	1049	42	senior	senior	ADJ
iiclr-17826	1049	43	associates	associate	NOUN
iiclr-17826	1049	44	,	,	PUNCT
iiclr-17826	1049	45	"	"	PUNCT
iiclr-17826	1049	46	many	many	ADJ
iiclr-17826	1049	47	of	of	ADP
iiclr-17826	1049	48	which	which	PRON
iiclr-17826	1049	49	may	may	AUX
iiclr-17826	1049	50	not	not	PART
iiclr-17826	1049	51	actually	actually	ADV
iiclr-17826	1049	52	exercise	exercise	VERB
iiclr-17826	1049	53	direct	direct	ADJ
iiclr-17826	1049	54	authority	authority	NOUN
iiclr-17826	1049	55	over	over	ADP
iiclr-17826	1049	56	the	the	DET
iiclr-17826	1049	57	attorney	attorney	NOUN
iiclr-17826	1049	58	in	in	ADP
iiclr-17826	1049	59	question	question	NOUN
iiclr-17826	1049	60	.	.	PUNCT
iiclr-17826	1050	1	i	i	PRON
iiclr-17826	1050	2	d.	d.	PROPN
iiclr-17826	1050	3	(	(	PUNCT
iiclr-17826	1050	4	quoting	quote	VERB
iiclr-17826	1050	5	comments	comment	NOUN
iiclr-17826	1050	6	of	of	ADP
iiclr-17826	1050	7	the	the	DET
iiclr-17826	1050	8	american	american	PROPN
iiclr-17826	1050	9	bar	bar	PROPN
iiclr-17826	1050	10	association	association	PROPN
iiclr-17826	1050	11	,	,	PUNCT
iiclr-17826	1050	12	at	at	ADP
iiclr-17826	1050	13	22	22	NUM
iiclr-17826	1050	14	-	-	SYM
iiclr-17826	1050	15	23	23	NUM
iiclr-17826	1050	16	)	)	PUNCT
iiclr-17826	1050	17	.	.	PUNCT
iiclr-17826	1051	1	314	314	X
iiclr-17826	1051	2	.	.	PUNCT
iiclr-17826	1052	1	i	i	PRON
iiclr-17826	1052	2	d.	d.	PROPN
iiclr-17826	1052	3	315	315	NUM
iiclr-17826	1052	4	.	.	PUNCT
iiclr-17826	1053	1	i	i	PRON
iiclr-17826	1053	2	d.	d.	PROPN
iiclr-17826	1053	3	316	316	NUM
iiclr-17826	1053	4	.	.	PUNCT
iiclr-17826	1054	1	see	see	VERB
iiclr-17826	1054	2	generally	generally	ADV
iiclr-17826	1054	3	17	17	NUM
iiclr-17826	1054	4	c.f.r	c.f.r	NOUN
iiclr-17826	1054	5	.	.	PUNCT
iiclr-17826	1055	1	§	§	PROPN
iiclr-17826	1055	2	205.4	205.4	NUM
iiclr-17826	1055	3	(	(	PUNCT
iiclr-17826	1055	4	2003	2003	NUM
iiclr-17826	1055	5	)	)	PUNCT
iiclr-17826	1055	6	;	;	PUNCT
iiclr-17826	1055	7	implementation	implementation	NOUN
iiclr-17826	1055	8	of	of	ADP
iiclr-17826	1055	9	standards	standard	NOUN
iiclr-17826	1055	10	of	of	ADP
iiclr-17826	1055	11	professional	professional	ADJ
iiclr-17826	1055	12	conduct	conduct	NOUN
iiclr-17826	1055	13	for	for	ADP
iiclr-17826	1055	14	attorneys	attorney	NOUN
iiclr-17826	1055	15	,	,	PUNCT
iiclr-17826	1055	16	68	68	NUM
iiclr-17826	1055	17	fed	feed	VERB
iiclr-17826	1055	18	.	.	PUNCT
iiclr-17826	1056	1	reg	reg	PROPN
iiclr-17826	1056	2	.	.	PUNCT
iiclr-17826	1057	1	at	at	ADP
iiclr-17826	1057	2	6,313	6,313	NUM
iiclr-17826	1057	3	.	.	PUNCT
iiclr-17826	1057	4	317	317	NUM
iiclr-17826	1057	5	.	.	PUNCT
iiclr-17826	1058	1	see	see	VERB
iiclr-17826	1058	2	generally	generally	ADV
iiclr-17826	1058	3	17	17	NUM
iiclr-17826	1058	4	c.f.r	c.f.r	NOUN
iiclr-17826	1058	5	.	.	PUNCT
iiclr-17826	1059	1	§	§	PROPN
iiclr-17826	1059	2	205.4	205.4	NUM
iiclr-17826	1059	3	;	;	PUNCT
iiclr-17826	1059	4	implementation	implementation	NOUN
iiclr-17826	1059	5	of	of	ADP
iiclr-17826	1059	6	standards	standard	NOUN
iiclr-17826	1059	7	of	of	ADP
iiclr-17826	1059	8	professional	professional	ADJ
iiclr-17826	1059	9	conduct	conduct	NOUN
iiclr-17826	1059	10	for	for	ADP
iiclr-17826	1059	11	attorneys	attorney	NOUN
iiclr-17826	1059	12	,	,	PUNCT
iiclr-17826	1059	13	68	68	NUM
iiclr-17826	1059	14	fed	feed	VERB
iiclr-17826	1059	15	.	.	PUNCT
iiclr-17826	1060	1	reg	reg	PROPN
iiclr-17826	1060	2	.	.	PUNCT
iiclr-17826	1061	1	at	at	ADP
iiclr-17826	1061	2	6,313	6,313	NUM
iiclr-17826	1061	3	.	.	PUNCT
iiclr-17826	1061	4	318	318	NUM
iiclr-17826	1061	5	.	.	PUNCT
iiclr-17826	1062	1	see	see	VERB
iiclr-17826	1062	2	15	15	NUM
iiclr-17826	1062	3	u.s.c	u.s.c	ADJ
iiclr-17826	1062	4	.	.	PUNCT
iiclr-17826	1063	1	§	§	PROPN
iiclr-17826	1063	2	1514a	1514a	NOUN
iiclr-17826	1063	3	(	(	PUNCT
iiclr-17826	1063	4	2003	2003	NUM
iiclr-17826	1063	5	)	)	PUNCT
iiclr-17826	1063	6	;	;	PUNCT
iiclr-17826	1063	7	29	29	NUM
iiclr-17826	1063	8	c.f.r	c.f.r	NOUN
iiclr-17826	1063	9	.	.	PUNCT
iiclr-17826	1064	1	§	§	PROPN
iiclr-17826	1064	2	1980.100	1980.100	NUM
iiclr-17826	1064	3	(	(	PUNCT
iiclr-17826	1064	4	et	et	PROPN
iiclr-17826	1064	5	.	.	PUNCT
iiclr-17826	1064	6	seq	seq	PROPN
iiclr-17826	1064	7	.	.	PUNCT
iiclr-17826	1064	8	)	)	PUNCT
iiclr-17826	1065	1	(	(	PUNCT
iiclr-17826	1065	2	2003	2003	NUM
iiclr-17826	1065	3	)	)	PUNCT
iiclr-17826	1065	4	.	.	PUNCT
iiclr-17826	1066	1	319	319	NUM
iiclr-17826	1066	2	.	.	PUNCT
iiclr-17826	1067	1	see	see	VERB
iiclr-17826	1067	2	15	15	NUM
iiclr-17826	1067	3	u.s.c	u.s.c	ADJ
iiclr-17826	1067	4	.	.	PUNCT
iiclr-17826	1068	1	§	§	PROPN
iiclr-17826	1068	2	1514a(a	1514a(a	NUM
iiclr-17826	1068	3	)	)	PUNCT
iiclr-17826	1068	4	(	(	PUNCT
iiclr-17826	1068	5	2003	2003	NUM
iiclr-17826	1068	6	)	)	PUNCT
iiclr-17826	1068	7	;	;	PUNCT
iiclr-17826	1068	8	29	29	NUM
iiclr-17826	1068	9	c.f.r	c.f.r	NOUN
iiclr-17826	1068	10	.	.	PUNCT
iiclr-17826	1069	1	§	§	PROPN
iiclr-17826	1069	2	1980.102(a	1980.102(a	NUM
iiclr-17826	1069	3	)	)	PUNCT
iiclr-17826	1069	4	(	(	PUNCT
iiclr-17826	1069	5	2003	2003	NUM
iiclr-17826	1069	6	)	)	PUNCT
iiclr-17826	1069	7	.	.	PUNCT
iiclr-17826	1070	1	320	320	NUM
iiclr-17826	1070	2	.	.	NOUN
iiclr-17826	1070	3	15	15	NUM
iiclr-17826	1070	4	u.s.c	u.s.c	NOUN
iiclr-17826	1070	5	.	.	PUNCT
iiclr-17826	1071	1	§	§	PROPN
iiclr-17826	1071	2	1514a(c	1514a(c	NUM
iiclr-17826	1071	3	)	)	PUNCT
iiclr-17826	1071	4	(	(	PUNCT
iiclr-17826	1071	5	2003	2003	NUM
iiclr-17826	1071	6	)	)	PUNCT
iiclr-17826	1071	7	;	;	PUNCT
iiclr-17826	1071	8	29	29	NUM
iiclr-17826	1071	9	c.f.r	c.f.r	NOUN
iiclr-17826	1071	10	.	.	PUNCT
iiclr-17826	1072	1	§	§	PROPN
iiclr-17826	1072	2	1980.109(b	1980.109(b	PROPN
iiclr-17826	1072	3	)	)	PUNCT
iiclr-17826	1072	4	(	(	PUNCT
iiclr-17826	1072	5	2003	2003	NUM
iiclr-17826	1072	6	)	)	PUNCT
iiclr-17826	1072	7	.	.	PUNCT
iiclr-17826	1073	1	[	[	X
iiclr-17826	1073	2	vol	vol	NOUN
iiclr-17826	1073	3	.	.	PUNCT
iiclr-17826	1074	1	14:3	14:3	NUM
iiclr-17826	1074	2	challenges	challenge	NOUN
iiclr-17826	1074	3	for	for	ADP
iiclr-17826	1074	4	foreign	foreign	ADJ
iiclr-17826	1074	5	attorneys	attorney	NOUN
iiclr-17826	1074	6	seniority	seniority	NOUN
iiclr-17826	1074	7	status	status	NOUN
iiclr-17826	1074	8	that	that	PRON
iiclr-17826	1074	9	the	the	DET
iiclr-17826	1074	10	employee	employee	NOUN
iiclr-17826	1074	11	would	would	AUX
iiclr-17826	1074	12	have	have	AUX
iiclr-17826	1074	13	had	have	VERB
iiclr-17826	1074	14	but	but	CCONJ
iiclr-17826	1074	15	for	for	ADP
iiclr-17826	1074	16	the	the	DET
iiclr-17826	1074	17	discrimination	discrimination	NOUN
iiclr-17826	1074	18	,	,	PUNCT
iiclr-17826	1074	19	back	back	ADJ
iiclr-17826	1074	20	pay	pay	NOUN
iiclr-17826	1074	21	with	with	ADP
iiclr-17826	1074	22	interest	interest	NOUN
iiclr-17826	1074	23	,	,	PUNCT
iiclr-17826	1074	24	and	and	CCONJ
iiclr-17826	1074	25	compensation	compensation	NOUN
iiclr-17826	1074	26	for	for	ADP
iiclr-17826	1074	27	any	any	DET
iiclr-17826	1074	28	special	special	ADJ
iiclr-17826	1074	29	damages	damage	NOUN
iiclr-17826	1074	30	sustained	sustain	VERB
iiclr-17826	1074	31	,	,	PUNCT
iiclr-17826	1074	32	including	include	VERB
iiclr-17826	1074	33	litigation	litigation	NOUN
iiclr-17826	1074	34	costs	cost	NOUN
iiclr-17826	1074	35	and	and	CCONJ
iiclr-17826	1074	36	attorney	attorney	NOUN
iiclr-17826	1074	37	's	's	PART
iiclr-17826	1074	38	fees.32	fees.32	NOUN
iiclr-17826	1074	39	'	'	PUNCT
iiclr-17826	1074	40	as	as	SCONJ
iiclr-17826	1074	41	can	can	AUX
iiclr-17826	1074	42	be	be	AUX
iiclr-17826	1074	43	seen	see	VERB
iiclr-17826	1074	44	,	,	PUNCT
iiclr-17826	1074	45	an	an	DET
iiclr-17826	1074	46	in	in	ADP
iiclr-17826	1074	47	-	-	PUNCT
iiclr-17826	1074	48	house	house	NOUN
iiclr-17826	1074	49	attorney	attorney	NOUN
iiclr-17826	1074	50	who	who	PRON
iiclr-17826	1074	51	elects	elect	VERB
iiclr-17826	1074	52	to	to	PART
iiclr-17826	1074	53	report	report	VERB
iiclr-17826	1074	54	evidence	evidence	NOUN
iiclr-17826	1074	55	of	of	ADP
iiclr-17826	1074	56	a	a	DET
iiclr-17826	1074	57	material	material	NOUN
iiclr-17826	1074	58	violation	violation	NOUN
iiclr-17826	1074	59	will	will	AUX
iiclr-17826	1074	60	be	be	AUX
iiclr-17826	1074	61	provided	provide	VERB
iiclr-17826	1074	62	protection	protection	NOUN
iiclr-17826	1074	63	and	and	CCONJ
iiclr-17826	1074	64	also	also	ADV
iiclr-17826	1074	65	means	mean	VERB
iiclr-17826	1074	66	of	of	ADP
iiclr-17826	1074	67	restoration	restoration	NOUN
iiclr-17826	1074	68	under	under	ADP
iiclr-17826	1074	69	the	the	DET
iiclr-17826	1074	70	act	act	NOUN
iiclr-17826	1074	71	.	.	PUNCT
iiclr-17826	1075	1	h.	h.	PROPN
iiclr-17826	1075	2	discipline	discipline	PROPN
iiclr-17826	1075	3	and	and	CCONJ
iiclr-17826	1075	4	sanctions	sanction	NOUN
iiclr-17826	1075	5	there	there	PRON
iiclr-17826	1075	6	are	be	VERB
iiclr-17826	1075	7	four	four	NUM
iiclr-17826	1075	8	subparts	subpart	NOUN
iiclr-17826	1075	9	to	to	ADP
iiclr-17826	1075	10	the	the	DET
iiclr-17826	1075	11	discipline	discipline	NOUN
iiclr-17826	1075	12	and	and	CCONJ
iiclr-17826	1075	13	sanctions	sanction	NOUN
iiclr-17826	1075	14	provision	provision	NOUN
iiclr-17826	1075	15	of	of	ADP
iiclr-17826	1075	16	rule	rule	NOUN
iiclr-17826	1075	17	205	205	NUM
iiclr-17826	1075	18	,	,	PUNCT
iiclr-17826	1075	19	three	three	NUM
iiclr-17826	1075	20	of	of	ADP
iiclr-17826	1075	21	which	which	PRON
iiclr-17826	1075	22	are	be	AUX
iiclr-17826	1075	23	be	be	VERB
iiclr-17826	1075	24	applicable	applicable	ADJ
iiclr-17826	1075	25	to	to	ADP
iiclr-17826	1075	26	foreign	foreign	VERB
iiclr-17826	1075	27	attorneys.322	attorneys.322	NOUN
iiclr-17826	1075	28	the	the	DET
iiclr-17826	1075	29	underlying	underlying	ADJ
iiclr-17826	1075	30	strategy	strategy	NOUN
iiclr-17826	1075	31	of	of	ADP
iiclr-17826	1075	32	the	the	DET
iiclr-17826	1075	33	sec	sec	PROPN
iiclr-17826	1075	34	was	be	AUX
iiclr-17826	1075	35	to	to	PART
iiclr-17826	1075	36	proceed	proceed	VERB
iiclr-17826	1075	37	against	against	ADP
iiclr-17826	1075	38	individuals	individual	NOUN
iiclr-17826	1075	39	violating	violate	VERB
iiclr-17826	1075	40	rule	rule	NOUN
iiclr-17826	1075	41	205	205	NUM
iiclr-17826	1075	42	as	as	SCONJ
iiclr-17826	1075	43	it	it	PRON
iiclr-17826	1075	44	would	would	AUX
iiclr-17826	1075	45	any	any	DET
iiclr-17826	1075	46	other	other	ADJ
iiclr-17826	1075	47	violator	violator	NOUN
iiclr-17826	1075	48	of	of	ADP
iiclr-17826	1075	49	u.s	u.s	PROPN
iiclr-17826	1075	50	.	.	PROPN
iiclr-17826	1075	51	federal	federal	PROPN
iiclr-17826	1075	52	securities	security	NOUN
iiclr-17826	1075	53	law	law	NOUN
iiclr-17826	1075	54	and	and	CCONJ
iiclr-17826	1075	55	,	,	PUNCT
iiclr-17826	1075	56	when	when	SCONJ
iiclr-17826	1075	57	appropriate	appropriate	ADJ
iiclr-17826	1075	58	,	,	PUNCT
iiclr-17826	1075	59	initiate	initiate	VERB
iiclr-17826	1075	60	proceedings	proceeding	NOUN
iiclr-17826	1075	61	under	under	ADP
iiclr-17826	1075	62	the	the	DET
iiclr-17826	1075	63	rule	rule	NOUN
iiclr-17826	1075	64	seeking	seek	VERB
iiclr-17826	1075	65	appropriate	appropriate	ADJ
iiclr-17826	1075	66	disciplinary	disciplinary	ADJ
iiclr-17826	1075	67	sanctions.323	sanctions.323	NOUN
iiclr-17826	1075	68	the	the	DET
iiclr-17826	1075	69	first	first	ADJ
iiclr-17826	1075	70	subpart	subpart	NOUN
iiclr-17826	1075	71	provides	provide	VERB
iiclr-17826	1075	72	that	that	SCONJ
iiclr-17826	1075	73	a	a	DET
iiclr-17826	1075	74	violation	violation	NOUN
iiclr-17826	1075	75	of	of	ADP
iiclr-17826	1075	76	rule	rule	NOUN
iiclr-17826	1075	77	205	205	NUM
iiclr-17826	1075	78	will	will	AUX
iiclr-17826	1075	79	subject	subject	VERB
iiclr-17826	1075	80	such	such	ADJ
iiclr-17826	1075	81	attorney	attorney	NOUN
iiclr-17826	1075	82	to	to	ADP
iiclr-17826	1075	83	the	the	DET
iiclr-17826	1075	84	civil	civil	ADJ
iiclr-17826	1075	85	penalties	penalty	NOUN
iiclr-17826	1075	86	and	and	CCONJ
iiclr-17826	1075	87	remedies	remedy	NOUN
iiclr-17826	1075	88	for	for	ADP
iiclr-17826	1075	89	a	a	DET
iiclr-17826	1075	90	violation	violation	NOUN
iiclr-17826	1075	91	of	of	ADP
iiclr-17826	1075	92	u.s	u.s	PROPN
iiclr-17826	1075	93	.	.	PROPN
iiclr-17826	1075	94	federal	federal	ADJ
iiclr-17826	1075	95	securities	security	NOUN
iiclr-17826	1075	96	laws	law	NOUN
iiclr-17826	1075	97	in	in	ADP
iiclr-17826	1075	98	an	an	DET
iiclr-17826	1075	99	action	action	NOUN
iiclr-17826	1075	100	brought	bring	VERB
iiclr-17826	1075	101	by	by	ADP
iiclr-17826	1075	102	the	the	DET
iiclr-17826	1075	103	sec.324	sec.324	ADJ
iiclr-17826	1075	104	this	this	DET
iiclr-17826	1075	105	provision	provision	NOUN
iiclr-17826	1075	106	clarifies	clarify	VERB
iiclr-17826	1075	107	that	that	SCONJ
iiclr-17826	1075	108	only	only	ADV
iiclr-17826	1075	109	the	the	DET
iiclr-17826	1075	110	sec	sec	PROPN
iiclr-17826	1075	111	may	may	AUX
iiclr-17826	1075	112	bring	bring	VERB
iiclr-17826	1075	113	an	an	DET
iiclr-17826	1075	114	action	action	NOUN
iiclr-17826	1075	115	for	for	ADP
iiclr-17826	1075	116	violation	violation	NOUN
iiclr-17826	1075	117	of	of	ADP
iiclr-17826	1075	118	rule	rule	NOUN
iiclr-17826	1075	119	205.325	205.325	NUM
iiclr-17826	1075	120	the	the	DET
iiclr-17826	1075	121	second	second	ADJ
iiclr-17826	1075	122	subpart	subpart	NOUN
iiclr-17826	1075	123	provides	provide	VERB
iiclr-17826	1075	124	that	that	SCONJ
iiclr-17826	1075	125	an	an	DET
iiclr-17826	1075	126	attorney	attorney	NOUN
iiclr-17826	1075	127	appearing	appear	VERB
iiclr-17826	1075	128	and	and	CCONJ
iiclr-17826	1075	129	practicing	practice	VERB
iiclr-17826	1075	130	before	before	ADP
iiclr-17826	1075	131	the	the	DET
iiclr-17826	1075	132	sec	sec	PROPN
iiclr-17826	1075	133	who	who	PRON
iiclr-17826	1075	134	violates	violate	VERB
iiclr-17826	1075	135	any	any	DET
iiclr-17826	1075	136	provision	provision	NOUN
iiclr-17826	1075	137	of	of	ADP
iiclr-17826	1075	138	rule	rule	NOUN
iiclr-17826	1075	139	205	205	NUM
iiclr-17826	1075	140	will	will	AUX
iiclr-17826	1075	141	be	be	AUX
iiclr-17826	1075	142	subject	subject	ADJ
iiclr-17826	1075	143	to	to	ADP
iiclr-17826	1075	144	the	the	DET
iiclr-17826	1075	145	disciplinary	disciplinary	ADJ
iiclr-17826	1075	146	authority	authority	NOUN
iiclr-17826	1075	147	of	of	ADP
iiclr-17826	1075	148	the	the	DET
iiclr-17826	1075	149	sec	sec	PROPN
iiclr-17826	1075	150	,	,	PUNCT
iiclr-17826	1075	151	regardless	regardless	ADV
iiclr-17826	1075	152	of	of	ADP
iiclr-17826	1075	153	whether	whether	SCONJ
iiclr-17826	1075	154	the	the	DET
iiclr-17826	1075	155	attorney	attorney	NOUN
iiclr-17826	1075	156	may	may	AUX
iiclr-17826	1075	157	also	also	ADV
iiclr-17826	1075	158	be	be	AUX
iiclr-17826	1075	159	subject	subject	ADJ
iiclr-17826	1075	160	to	to	ADP
iiclr-17826	1075	161	discipline	discipline	NOUN
iiclr-17826	1075	162	for	for	ADP
iiclr-17826	1075	163	the	the	DET
iiclr-17826	1075	164	same	same	ADJ
iiclr-17826	1075	165	conduct	conduct	NOUN
iiclr-17826	1075	166	in	in	ADP
iiclr-17826	1075	167	a	a	DET
iiclr-17826	1075	168	jurisdiction	jurisdiction	NOUN
iiclr-17826	1075	169	where	where	SCONJ
iiclr-17826	1075	170	the	the	DET
iiclr-17826	1075	171	attorney	attorney	NOUN
iiclr-17826	1075	172	is	be	AUX
iiclr-17826	1075	173	admitted	admit	VERB
iiclr-17826	1075	174	or	or	CCONJ
iiclr-17826	1075	175	practices.326	practices.326	NOUN
iiclr-17826	1075	176	this	this	PRON
iiclr-17826	1075	177	could	could	AUX
iiclr-17826	1075	178	result	result	VERB
iiclr-17826	1075	179	in	in	ADP
iiclr-17826	1075	180	many	many	ADJ
iiclr-17826	1075	181	attorneys	attorney	NOUN
iiclr-17826	1075	182	who	who	PRON
iiclr-17826	1075	183	violate	violate	VERB
iiclr-17826	1075	184	the	the	DET
iiclr-17826	1075	185	provisions	provision	NOUN
iiclr-17826	1075	186	of	of	ADP
iiclr-17826	1075	187	this	this	DET
iiclr-17826	1075	188	rule	rule	NOUN
iiclr-17826	1075	189	being	be	AUX
iiclr-17826	1075	190	subject	subject	ADJ
iiclr-17826	1075	191	to	to	ADP
iiclr-17826	1075	192	discipline	discipline	NOUN
iiclr-17826	1075	193	by	by	ADP
iiclr-17826	1075	194	both	both	CCONJ
iiclr-17826	1075	195	the	the	DET
iiclr-17826	1075	196	sec	sec	PROPN
iiclr-17826	1075	197	and	and	CCONJ
iiclr-17826	1075	198	the	the	DET
iiclr-17826	1075	199	attorney	attorney	NOUN
iiclr-17826	1075	200	's	's	PART
iiclr-17826	1075	201	home	home	NOUN
iiclr-17826	1075	202	country	country	NOUN
iiclr-17826	1075	203	disciplinary	disciplinary	ADJ
iiclr-17826	1075	204	authority.3	authority.3	PROPN
iiclr-17826	1075	205	27	27	NUM
iiclr-17826	1075	206	also	also	ADV
iiclr-17826	1075	207	,	,	PUNCT
iiclr-17826	1075	208	an	an	DET
iiclr-17826	1075	209	administrative	administrative	ADJ
iiclr-17826	1075	210	proceeding	proceeding	NOUN
iiclr-17826	1075	211	initiated	initiate	VERB
iiclr-17826	1075	212	by	by	ADP
iiclr-17826	1075	213	the	the	DET
iiclr-17826	1075	214	sec	sec	PROPN
iiclr-17826	1075	215	for	for	ADP
iiclr-17826	1075	216	a	a	DET
iiclr-17826	1075	217	violation	violation	NOUN
iiclr-17826	1075	218	of	of	ADP
iiclr-17826	1075	219	rule	rule	NOUN
iiclr-17826	1075	220	205	205	NUM
iiclr-17826	1075	221	can	can	AUX
iiclr-17826	1075	222	result	result	VERB
iiclr-17826	1075	223	in	in	ADP
iiclr-17826	1075	224	an	an	DET
iiclr-17826	1075	225	attorney	attorney	NOUN
iiclr-17826	1075	226	being	be	AUX
iiclr-17826	1075	227	censured	censure	VERB
iiclr-17826	1075	228	or	or	CCONJ
iiclr-17826	1075	229	being	be	AUX
iiclr-17826	1075	230	temporarily	temporarily	ADV
iiclr-17826	1075	231	or	or	CCONJ
iiclr-17826	1075	232	permanently	permanently	ADV
iiclr-17826	1075	233	denied	deny	VERB
iiclr-17826	1075	234	the	the	DET
iiclr-17826	1075	235	privilege	privilege	NOUN
iiclr-17826	1075	236	of	of	ADP
iiclr-17826	1075	237	appearing	appear	VERB
iiclr-17826	1075	238	and	and	CCONJ
iiclr-17826	1075	239	practicing	practice	VERB
iiclr-17826	1075	240	before	before	ADP
iiclr-17826	1075	241	the	the	DET
iiclr-17826	1075	242	sec.328	sec.328	NOUN
iiclr-17826	1075	243	next	next	ADV
iiclr-17826	1075	244	,	,	PUNCT
iiclr-17826	1075	245	subpart	subpart	NOUN
iiclr-17826	1075	246	(	(	PUNCT
iiclr-17826	1075	247	d	d	NOUN
iiclr-17826	1075	248	)	)	PUNCT
iiclr-17826	1075	249	speaks	speak	VERB
iiclr-17826	1075	250	directly	directly	ADV
iiclr-17826	1075	251	to	to	ADP
iiclr-17826	1075	252	the	the	DET
iiclr-17826	1075	253	liability	liability	NOUN
iiclr-17826	1075	254	of	of	ADP
iiclr-17826	1075	255	non	non	ADJ
iiclr-17826	1075	256	-	-	ADJ
iiclr-17826	1075	257	u.s	u.s	PROPN
iiclr-17826	1075	258	.	.	PROPN
iiclr-17826	1075	259	attorneys	attorney	NOUN
iiclr-17826	1075	260	who	who	PRON
iiclr-17826	1075	261	do	do	AUX
iiclr-17826	1075	262	not	not	PART
iiclr-17826	1075	263	meet	meet	VERB
iiclr-17826	1075	264	the	the	DET
iiclr-17826	1075	265	definition	definition	NOUN
iiclr-17826	1075	266	of	of	ADP
iiclr-17826	1075	267	a	a	DET
iiclr-17826	1075	268	non	non	ADJ
iiclr-17826	1075	269	-	-	ADJ
iiclr-17826	1075	270	appearing	appearing	ADJ
iiclr-17826	1075	271	foreign	foreign	ADJ
iiclr-17826	1075	272	attorney.3	attorney.3	PROPN
iiclr-17826	1075	273	29	29	NUM
iiclr-17826	1075	274	as	as	SCONJ
iiclr-17826	1075	275	noted	note	VERB
iiclr-17826	1075	276	above	above	ADV
iiclr-17826	1075	277	,	,	PUNCT
iiclr-17826	1075	278	the	the	DET
iiclr-17826	1075	279	adopted	adopted	ADJ
iiclr-17826	1075	280	definition	definition	NOUN
iiclr-17826	1075	281	of	of	ADP
iiclr-17826	1075	282	non	non	ADJ
iiclr-17826	1075	283	-	-	ADJ
iiclr-17826	1075	284	appearing	appearing	ADJ
iiclr-17826	1075	285	foreign	foreign	ADJ
iiclr-17826	1075	286	attorney	attorney	NOUN
iiclr-17826	1075	287	in	in	ADP
iiclr-17826	1075	288	subpart	subpart	NOUN
iiclr-17826	1075	289	205.20	205.20	NUM
iiclr-17826	1075	290	)	)	PUNCT
iiclr-17826	1075	291	was	be	AUX
iiclr-17826	1075	292	the	the	DET
iiclr-17826	1075	293	response	response	NOUN
iiclr-17826	1075	294	to	to	ADP
iiclr-17826	1075	295	the	the	DET
iiclr-17826	1075	296	large	large	ADJ
iiclr-17826	1075	297	number	number	NOUN
iiclr-17826	1075	298	of	of	ADP
iiclr-17826	1075	299	comments	comment	NOUN
iiclr-17826	1075	300	and	and	CCONJ
iiclr-17826	1075	301	321	321	NUM
iiclr-17826	1075	302	.	.	NOUN
iiclr-17826	1075	303	15	15	NUM
iiclr-17826	1075	304	u.s.c	u.s.c	NOUN
iiclr-17826	1075	305	.	.	PUNCT
iiclr-17826	1076	1	§	§	PROPN
iiclr-17826	1076	2	1514a(c	1514a(c	NUM
iiclr-17826	1076	3	)	)	PUNCT
iiclr-17826	1076	4	(	(	PUNCT
iiclr-17826	1076	5	2003	2003	NUM
iiclr-17826	1076	6	)	)	PUNCT
iiclr-17826	1076	7	;	;	PUNCT
iiclr-17826	1076	8	29	29	NUM
iiclr-17826	1076	9	c.f.r	c.f.r	NOUN
iiclr-17826	1076	10	.	.	PUNCT
iiclr-17826	1077	1	§	§	PROPN
iiclr-17826	1077	2	1980.109(b	1980.109(b	PROPN
iiclr-17826	1077	3	)	)	PUNCT
iiclr-17826	1077	4	(	(	PUNCT
iiclr-17826	1077	5	2003	2003	NUM
iiclr-17826	1077	6	)	)	PUNCT
iiclr-17826	1077	7	.	.	PUNCT
iiclr-17826	1078	1	322	322	NUM
iiclr-17826	1078	2	.	.	PUNCT
iiclr-17826	1078	3	see	see	VERB
iiclr-17826	1078	4	generally	generally	ADV
iiclr-17826	1078	5	17	17	NUM
iiclr-17826	1078	6	c.f.r	c.f.r	NOUN
iiclr-17826	1078	7	.	.	PUNCT
iiclr-17826	1079	1	§	§	PROPN
iiclr-17826	1079	2	205.6	205.6	NUM
iiclr-17826	1079	3	(	(	PUNCT
iiclr-17826	1079	4	2003	2003	NUM
iiclr-17826	1079	5	)	)	PUNCT
iiclr-17826	1079	6	.	.	PUNCT
iiclr-17826	1080	1	323	323	NUM
iiclr-17826	1080	2	.	.	PUNCT
iiclr-17826	1081	1	implementation	implementation	NOUN
iiclr-17826	1081	2	of	of	ADP
iiclr-17826	1081	3	standards	standard	NOUN
iiclr-17826	1081	4	of	of	ADP
iiclr-17826	1081	5	professional	professional	ADJ
iiclr-17826	1081	6	conduct	conduct	NOUN
iiclr-17826	1081	7	for	for	ADP
iiclr-17826	1081	8	attorneys	attorney	NOUN
iiclr-17826	1081	9	,	,	PUNCT
iiclr-17826	1081	10	68	68	NUM
iiclr-17826	1081	11	fed	feed	VERB
iiclr-17826	1081	12	.	.	PUNCT
iiclr-17826	1082	1	reg	reg	PROPN
iiclr-17826	1082	2	.	.	PUNCT
iiclr-17826	1083	1	at	at	ADP
iiclr-17826	1083	2	6,314	6,314	NUM
iiclr-17826	1083	3	.	.	PUNCT
iiclr-17826	1084	1	324	324	NUM
iiclr-17826	1084	2	.	.	X
iiclr-17826	1085	1	17	17	NUM
iiclr-17826	1085	2	c.f.r	c.f.r	NOUN
iiclr-17826	1085	3	.	.	PUNCT
iiclr-17826	1086	1	§	§	PROPN
iiclr-17826	1086	2	205.6(a	205.6(a	NUM
iiclr-17826	1086	3	)	)	PUNCT
iiclr-17826	1086	4	(	(	PUNCT
iiclr-17826	1086	5	2003	2003	NUM
iiclr-17826	1086	6	)	)	PUNCT
iiclr-17826	1086	7	.	.	PUNCT
iiclr-17826	1087	1	see	see	VERB
iiclr-17826	1087	2	also	also	ADV
iiclr-17826	1087	3	implementation	implementation	NOUN
iiclr-17826	1087	4	of	of	ADP
iiclr-17826	1087	5	standards	standard	NOUN
iiclr-17826	1087	6	of	of	ADP
iiclr-17826	1087	7	professional	professional	ADJ
iiclr-17826	1087	8	conduct	conduct	NOUN
iiclr-17826	1087	9	for	for	ADP
iiclr-17826	1087	10	attorneys	attorney	NOUN
iiclr-17826	1087	11	,	,	PUNCT
iiclr-17826	1087	12	68	68	NUM
iiclr-17826	1087	13	fed	feed	VERB
iiclr-17826	1087	14	.	.	PUNCT
iiclr-17826	1088	1	reg	reg	PROPN
iiclr-17826	1088	2	.	.	PUNCT
iiclr-17826	1089	1	at	at	ADP
iiclr-17826	1089	2	6,314	6,314	NUM
iiclr-17826	1089	3	.	.	PUNCT
iiclr-17826	1090	1	325	325	NUM
iiclr-17826	1090	2	.	.	PUNCT
iiclr-17826	1091	1	implementation	implementation	NOUN
iiclr-17826	1091	2	of	of	ADP
iiclr-17826	1091	3	standards	standard	NOUN
iiclr-17826	1091	4	of	of	ADP
iiclr-17826	1091	5	professional	professional	ADJ
iiclr-17826	1091	6	conduct	conduct	NOUN
iiclr-17826	1091	7	for	for	ADP
iiclr-17826	1091	8	attorneys	attorney	NOUN
iiclr-17826	1091	9	,	,	PUNCT
iiclr-17826	1091	10	68	68	NUM
iiclr-17826	1091	11	fed	feed	VERB
iiclr-17826	1091	12	.	.	PUNCT
iiclr-17826	1092	1	reg	reg	PROPN
iiclr-17826	1092	2	.	.	PUNCT
iiclr-17826	1093	1	at	at	ADP
iiclr-17826	1093	2	6,314	6,314	NUM
iiclr-17826	1093	3	.	.	PUNCT
iiclr-17826	1094	1	326	326	NUM
iiclr-17826	1094	2	.	.	NOUN
iiclr-17826	1094	3	17	17	NUM
iiclr-17826	1094	4	c.f.r	c.f.r	NOUN
iiclr-17826	1094	5	.	.	PUNCT
iiclr-17826	1095	1	§	§	PROPN
iiclr-17826	1095	2	205.6(b	205.6(b	PROPN
iiclr-17826	1095	3	)	)	PUNCT
iiclr-17826	1095	4	(	(	PUNCT
iiclr-17826	1095	5	2003	2003	NUM
iiclr-17826	1095	6	)	)	PUNCT
iiclr-17826	1095	7	.	.	PUNCT
iiclr-17826	1096	1	327	327	NUM
iiclr-17826	1096	2	.	.	PUNCT
iiclr-17826	1096	3	see	see	VERB
iiclr-17826	1096	4	implementation	implementation	NOUN
iiclr-17826	1096	5	of	of	ADP
iiclr-17826	1096	6	standards	standard	NOUN
iiclr-17826	1096	7	of	of	ADP
iiclr-17826	1096	8	professional	professional	ADJ
iiclr-17826	1096	9	conduct	conduct	NOUN
iiclr-17826	1096	10	for	for	ADP
iiclr-17826	1096	11	attorneys	attorney	NOUN
iiclr-17826	1096	12	,	,	PUNCT
iiclr-17826	1096	13	68	68	NUM
iiclr-17826	1096	14	fed	feed	VERB
iiclr-17826	1096	15	.	.	PUNCT
iiclr-17826	1097	1	reg	reg	PROPN
iiclr-17826	1097	2	.	.	PUNCT
iiclr-17826	1098	1	at	at	ADP
iiclr-17826	1098	2	6,314	6,314	NUM
iiclr-17826	1098	3	.	.	PUNCT
iiclr-17826	1099	1	328	328	NUM
iiclr-17826	1099	2	.	.	PUNCT
iiclr-17826	1100	1	i	i	PRON
iiclr-17826	1100	2	d.	d.	PROPN
iiclr-17826	1100	3	329	329	NUM
iiclr-17826	1100	4	.	.	PUNCT
iiclr-17826	1100	5	see	see	VERB
iiclr-17826	1100	6	17	17	NUM
iiclr-17826	1100	7	c.f.r	c.f.r	NOUN
iiclr-17826	1100	8	.	.	PUNCT
iiclr-17826	1101	1	§	§	PROPN
iiclr-17826	1101	2	205.6(d	205.6(d	PROPN
iiclr-17826	1101	3	)	)	PUNCT
iiclr-17826	1101	4	(	(	PUNCT
iiclr-17826	1101	5	2003	2003	NUM
iiclr-17826	1101	6	)	)	PUNCT
iiclr-17826	1101	7	.	.	PUNCT
iiclr-17826	1102	1	2004	2004	NUM
iiclr-17826	1102	2	]	]	PUNCT
iiclr-17826	1102	3	ind	ind	NOUN
iiclr-17826	1102	4	.	.	PUNCT
iiclr-17826	1103	1	int'l	int'l	PROPN
iiclr-17826	1103	2	&	&	CCONJ
iiclr-17826	1103	3	comp	comp	PROPN
iiclr-17826	1103	4	.	.	PUNCT
iiclr-17826	1104	1	l.	l.	PROPN
iiclr-17826	1104	2	rev	rev	PROPN
iiclr-17826	1104	3	.	.	PROPN
iiclr-17826	1104	4	feedback	feedback	PROPN
iiclr-17826	1104	5	the	the	DET
iiclr-17826	1104	6	sec	sec	PROPN
iiclr-17826	1104	7	received	receive	VERB
iiclr-17826	1104	8	from	from	ADP
iiclr-17826	1104	9	the	the	DET
iiclr-17826	1104	10	legal	legal	ADJ
iiclr-17826	1104	11	community	community	NOUN
iiclr-17826	1104	12	noting	note	VERB
iiclr-17826	1104	13	that	that	SCONJ
iiclr-17826	1104	14	attorneys	attorney	NOUN
iiclr-17826	1104	15	practicing	practice	VERB
iiclr-17826	1104	16	in	in	ADP
iiclr-17826	1104	17	many	many	ADJ
iiclr-17826	1104	18	foreign	foreign	ADJ
iiclr-17826	1104	19	countries	country	NOUN
iiclr-17826	1104	20	will	will	AUX
iiclr-17826	1104	21	be	be	AUX
iiclr-17826	1104	22	subject	subject	ADJ
iiclr-17826	1104	23	to	to	ADP
iiclr-17826	1104	24	other	other	ADJ
iiclr-17826	1104	25	home	home	NOUN
iiclr-17826	1104	26	-	-	PUNCT
iiclr-17826	1104	27	jurisdiction	jurisdiction	NOUN
iiclr-17826	1104	28	regulations	regulation	NOUN
iiclr-17826	1104	29	that	that	PRON
iiclr-17826	1104	30	will	will	AUX
iiclr-17826	1104	31	render	render	VERB
iiclr-17826	1104	32	compliance	compliance	NOUN
iiclr-17826	1104	33	with	with	ADP
iiclr-17826	1104	34	the	the	DET
iiclr-17826	1104	35	rule	rule	NOUN
iiclr-17826	1104	36	impossible	impossible	ADJ
iiclr-17826	1104	37	.	.	PUNCT
iiclr-17826	1105	1	33	33	NUM
iiclr-17826	1105	2	"	"	PUNCT
iiclr-17826	1105	3	this	this	DET
iiclr-17826	1105	4	point	point	NOUN
iiclr-17826	1105	5	was	be	AUX
iiclr-17826	1105	6	also	also	ADV
iiclr-17826	1105	7	emphasized	emphasize	VERB
iiclr-17826	1105	8	at	at	ADP
iiclr-17826	1105	9	the	the	DET
iiclr-17826	1105	10	december	december	PROPN
iiclr-17826	1105	11	2002	2002	NUM
iiclr-17826	1105	12	roundtable	roundtable	ADJ
iiclr-17826	1105	13	discussions	discussion	NOUN
iiclr-17826	1105	14	.	.	PUNCT
iiclr-17826	1106	1	33	33	NUM
iiclr-17826	1106	2	,	,	PUNCT
iiclr-17826	1106	3	as	as	ADP
iiclr-17826	1106	4	a	a	DET
iiclr-17826	1106	5	result	result	NOUN
iiclr-17826	1106	6	,	,	PUNCT
iiclr-17826	1106	7	the	the	DET
iiclr-17826	1106	8	sec	sec	PROPN
iiclr-17826	1106	9	implemented	implement	VERB
iiclr-17826	1106	10	subpart	subpart	NOUN
iiclr-17826	1106	11	(	(	PUNCT
iiclr-17826	1106	12	d	d	NOUN
iiclr-17826	1106	13	)	)	PUNCT
iiclr-17826	1106	14	which	which	PRON
iiclr-17826	1106	15	provides	provide	VERB
iiclr-17826	1106	16	that	that	SCONJ
iiclr-17826	1106	17	"	"	PUNCT
iiclr-17826	1106	18	[	[	X
iiclr-17826	1106	19	a]n	a]n	NOUN
iiclr-17826	1106	20	attorney	attorney	NOUN
iiclr-17826	1106	21	practicing	practice	VERB
iiclr-17826	1106	22	outside	outside	ADP
iiclr-17826	1106	23	the	the	DET
iiclr-17826	1106	24	united	united	PROPN
iiclr-17826	1106	25	states	states	PROPN
iiclr-17826	1106	26	shall	shall	AUX
iiclr-17826	1106	27	not	not	PART
iiclr-17826	1106	28	be	be	AUX
iiclr-17826	1106	29	required	require	VERB
iiclr-17826	1106	30	to	to	PART
iiclr-17826	1106	31	comply	comply	VERB
iiclr-17826	1106	32	with	with	ADP
iiclr-17826	1106	33	the	the	DET
iiclr-17826	1106	34	requirements	requirement	NOUN
iiclr-17826	1106	35	of	of	ADP
iiclr-17826	1106	36	this	this	DET
iiclr-17826	1106	37	part	part	NOUN
iiclr-17826	1106	38	to	to	ADP
iiclr-17826	1106	39	the	the	DET
iiclr-17826	1106	40	extent	extent	NOUN
iiclr-17826	1106	41	that	that	SCONJ
iiclr-17826	1106	42	such	such	ADJ
iiclr-17826	1106	43	compliance	compliance	NOUN
iiclr-17826	1106	44	is	be	AUX
iiclr-17826	1106	45	prohibited	prohibit	VERB
iiclr-17826	1106	46	by	by	ADP
iiclr-17826	1106	47	applicable	applicable	ADJ
iiclr-17826	1106	48	foreign	foreign	ADJ
iiclr-17826	1106	49	law	law	NOUN
iiclr-17826	1106	50	.	.	PUNCT
iiclr-17826	1106	51	"	"	PUNCT
iiclr-17826	1107	1	332	332	NUM
iiclr-17826	1107	2	therefore	therefore	ADV
iiclr-17826	1107	3	,	,	PUNCT
iiclr-17826	1107	4	the	the	DET
iiclr-17826	1107	5	foreign	foreign	ADJ
iiclr-17826	1107	6	attorney	attorney	NOUN
iiclr-17826	1107	7	does	do	AUX
iiclr-17826	1107	8	not	not	PART
iiclr-17826	1107	9	have	have	VERB
iiclr-17826	1107	10	to	to	PART
iiclr-17826	1107	11	suffer	suffer	VERB
iiclr-17826	1107	12	the	the	DET
iiclr-17826	1107	13	dilemma	dilemma	NOUN
iiclr-17826	1107	14	of	of	ADP
iiclr-17826	1107	15	which	which	DET
iiclr-17826	1107	16	regulation	regulation	NOUN
iiclr-17826	1107	17	to	to	PART
iiclr-17826	1107	18	comply	comply	VERB
iiclr-17826	1107	19	with.333	with.333	NOUN
iiclr-17826	1107	20	instead	instead	ADV
iiclr-17826	1107	21	,	,	PUNCT
iiclr-17826	1107	22	the	the	DET
iiclr-17826	1107	23	foreign	foreign	ADJ
iiclr-17826	1107	24	attorney	attorney	NOUN
iiclr-17826	1107	25	must	must	AUX
iiclr-17826	1107	26	comply	comply	VERB
iiclr-17826	1107	27	with	with	ADP
iiclr-17826	1107	28	the	the	DET
iiclr-17826	1107	29	final	final	ADJ
iiclr-17826	1107	30	rule	rule	NOUN
iiclr-17826	1107	31	to	to	ADP
iiclr-17826	1107	32	the	the	DET
iiclr-17826	1107	33	maximum	maximum	ADJ
iiclr-17826	1107	34	extent	extent	NOUN
iiclr-17826	1107	35	allowed	allow	VERB
iiclr-17826	1107	36	by	by	ADP
iiclr-17826	1107	37	the	the	DET
iiclr-17826	1107	38	laws	law	NOUN
iiclr-17826	1107	39	to	to	PART
iiclr-17826	1107	40	which	which	PRON
iiclr-17826	1107	41	the	the	DET
iiclr-17826	1107	42	attorney	attorney	NOUN
iiclr-17826	1107	43	is	be	AUX
iiclr-17826	1107	44	subject.334	subject.334	NOUN
iiclr-17826	1107	45	there	there	PRON
iiclr-17826	1107	46	is	be	VERB
iiclr-17826	1107	47	also	also	ADV
iiclr-17826	1107	48	a	a	DET
iiclr-17826	1107	49	subpart	subpart	NOUN
iiclr-17826	1107	50	(	(	PUNCT
iiclr-17826	1107	51	c	c	NOUN
iiclr-17826	1107	52	)	)	PUNCT
iiclr-17826	1107	53	that	that	PRON
iiclr-17826	1107	54	provides	provide	VERB
iiclr-17826	1107	55	protection	protection	NOUN
iiclr-17826	1107	56	for	for	ADP
iiclr-17826	1107	57	attorneys	attorney	NOUN
iiclr-17826	1107	58	who	who	PRON
iiclr-17826	1107	59	comply	comply	VERB
iiclr-17826	1107	60	with	with	ADP
iiclr-17826	1107	61	the	the	DET
iiclr-17826	1107	62	rule	rule	NOUN
iiclr-17826	1107	63	in	in	ADP
iiclr-17826	1107	64	good	good	ADJ
iiclr-17826	1107	65	faith	faith	NOUN
iiclr-17826	1107	66	under	under	ADP
iiclr-17826	1107	67	inconsistent	inconsistent	ADJ
iiclr-17826	1107	68	standards	standard	NOUN
iiclr-17826	1107	69	imposed	impose	VERB
iiclr-17826	1107	70	by	by	ADP
iiclr-17826	1107	71	any	any	DET
iiclr-17826	1107	72	state	state	NOUN
iiclr-17826	1107	73	or	or	CCONJ
iiclr-17826	1107	74	jurisdiction	jurisdiction	NOUN
iiclr-17826	1107	75	where	where	SCONJ
iiclr-17826	1107	76	the	the	DET
iiclr-17826	1107	77	attorney	attorney	NOUN
iiclr-17826	1107	78	is	be	AUX
iiclr-17826	1107	79	admitted	admit	VERB
iiclr-17826	1107	80	to	to	ADP
iiclr-17826	1107	81	practice.335	practice.335	NOUN
iiclr-17826	1107	82	in	in	ADP
iiclr-17826	1107	83	such	such	ADJ
iiclr-17826	1107	84	instances	instance	NOUN
iiclr-17826	1107	85	,	,	PUNCT
iiclr-17826	1107	86	the	the	DET
iiclr-17826	1107	87	attorney	attorney	NOUN
iiclr-17826	1107	88	will	will	AUX
iiclr-17826	1107	89	not	not	PART
iiclr-17826	1107	90	be	be	AUX
iiclr-17826	1107	91	subject	subject	ADJ
iiclr-17826	1107	92	to	to	ADP
iiclr-17826	1107	93	discipline.336	discipline.336	NOUN
iiclr-17826	1107	94	this	this	DET
iiclr-17826	1107	95	provision	provision	NOUN
iiclr-17826	1107	96	,	,	PUNCT
iiclr-17826	1107	97	however	however	ADV
iiclr-17826	1107	98	,	,	PUNCT
iiclr-17826	1107	99	relates	relate	VERB
iiclr-17826	1107	100	solely	solely	ADV
iiclr-17826	1107	101	to	to	ADP
iiclr-17826	1107	102	attorneys	attorney	NOUN
iiclr-17826	1107	103	who	who	PRON
iiclr-17826	1107	104	practice	practice	VERB
iiclr-17826	1107	105	in	in	ADP
iiclr-17826	1107	106	the	the	DET
iiclr-17826	1107	107	united	united	PROPN
iiclr-17826	1107	108	states.3	states.3	PROPN
iiclr-17826	1107	109	37	37	NUM
iiclr-17826	1107	110	finally	finally	ADV
iiclr-17826	1107	111	,	,	PUNCT
iiclr-17826	1107	112	the	the	DET
iiclr-17826	1107	113	final	final	ADJ
iiclr-17826	1107	114	rules	rule	NOUN
iiclr-17826	1107	115	provide	provide	VERB
iiclr-17826	1107	116	a	a	DET
iiclr-17826	1107	117	"	"	PUNCT
iiclr-17826	1107	118	safe	safe	ADJ
iiclr-17826	1107	119	harbor	harbor	NOUN
iiclr-17826	1107	120	"	"	PUNCT
iiclr-17826	1107	121	provision	provision	NOUN
iiclr-17826	1107	122	with	with	ADP
iiclr-17826	1107	123	regard	regard	NOUN
iiclr-17826	1107	124	to	to	ADP
iiclr-17826	1107	125	private	private	ADJ
iiclr-17826	1107	126	causes	cause	NOUN
iiclr-17826	1107	127	of	of	ADP
iiclr-17826	1107	128	action	action	NOUN
iiclr-17826	1107	129	.	.	PUNCT
iiclr-17826	1108	1	338	338	NUM
iiclr-17826	1108	2	specifically	specifically	ADV
iiclr-17826	1108	3	,	,	PUNCT
iiclr-17826	1108	4	rule	rule	VERB
iiclr-17826	1108	5	205	205	NUM
iiclr-17826	1108	6	does	do	AUX
iiclr-17826	1108	7	not	not	PART
iiclr-17826	1108	8	create	create	VERB
iiclr-17826	1108	9	a	a	DET
iiclr-17826	1108	10	private	private	ADJ
iiclr-17826	1108	11	cause	cause	NOUN
iiclr-17826	1108	12	of	of	ADP
iiclr-17826	1108	13	action	action	NOUN
iiclr-17826	1108	14	against	against	ADP
iiclr-17826	1108	15	an	an	DET
iiclr-17826	1108	16	attorney	attorney	NOUN
iiclr-17826	1108	17	,	,	PUNCT
iiclr-17826	1108	18	foreign	foreign	ADJ
iiclr-17826	1108	19	or	or	CCONJ
iiclr-17826	1108	20	domestic	domestic	ADJ
iiclr-17826	1108	21	,	,	PUNCT
iiclr-17826	1108	22	or	or	CCONJ
iiclr-17826	1108	23	issuer	issuer	NOUN
iiclr-17826	1108	24	,	,	PUNCT
iiclr-17826	1108	25	based	base	VERB
iiclr-17826	1108	26	on	on	ADP
iiclr-17826	1108	27	their	their	PRON
iiclr-17826	1108	28	compliance	compliance	NOUN
iiclr-17826	1108	29	or	or	CCONJ
iiclr-17826	1108	30	noncompliance	noncompliance	NOUN
iiclr-17826	1108	31	with	with	ADP
iiclr-17826	1108	32	the	the	DET
iiclr-17826	1108	33	rule.339	rule.339	NOUN
iiclr-17826	1108	34	moreover	moreover	ADV
iiclr-17826	1108	35	,	,	PUNCT
iiclr-17826	1108	36	the	the	DET
iiclr-17826	1108	37	provision	provision	NOUN
iiclr-17826	1108	38	affirmatively	affirmatively	ADV
iiclr-17826	1108	39	states	state	VERB
iiclr-17826	1108	40	that	that	SCONJ
iiclr-17826	1108	41	only	only	ADV
iiclr-17826	1108	42	the	the	DET
iiclr-17826	1108	43	sec	sec	PROPN
iiclr-17826	1108	44	can	can	AUX
iiclr-17826	1108	45	enforce	enforce	VERB
iiclr-17826	1108	46	the	the	DET
iiclr-17826	1108	47	requirements	requirement	NOUN
iiclr-17826	1108	48	of	of	ADP
iiclr-17826	1108	49	rule	rule	NOUN
iiclr-17826	1108	50	205.340	205.340	NUM
iiclr-17826	1108	51	the	the	DET
iiclr-17826	1108	52	sec	sec	PROPN
iiclr-17826	1108	53	notes	note	VERB
iiclr-17826	1108	54	that	that	SCONJ
iiclr-17826	1108	55	this	this	PRON
iiclr-17826	1108	56	is	be	AUX
iiclr-17826	1108	57	intended	intend	VERB
iiclr-17826	1108	58	to	to	PART
iiclr-17826	1108	59	"	"	PUNCT
iiclr-17826	1108	60	preclude	preclude	VERB
iiclr-17826	1108	61	,	,	PUNCT
iiclr-17826	1108	62	among	among	ADP
iiclr-17826	1108	63	other	other	ADJ
iiclr-17826	1108	64	things	thing	NOUN
iiclr-17826	1108	65	,	,	PUNCT
iiclr-17826	1108	66	private	private	ADJ
iiclr-17826	1108	67	injunctive	injunctive	ADJ
iiclr-17826	1108	68	actions	action	NOUN
iiclr-17826	1108	69	seeking	seek	VERB
iiclr-17826	1108	70	to	to	PART
iiclr-17826	1108	71	compel	compel	VERB
iiclr-17826	1108	72	persons	person	NOUN
iiclr-17826	1108	73	to	to	PART
iiclr-17826	1108	74	take	take	VERB
iiclr-17826	1108	75	action	action	NOUN
iiclr-17826	1108	76	under	under	ADP
iiclr-17826	1108	77	the	the	DET
iiclr-17826	1108	78	final	final	ADJ
iiclr-17826	1108	79	rule	rule	NOUN
iiclr-17826	1108	80	and	and	CCONJ
iiclr-17826	1108	81	seeking	seek	VERB
iiclr-17826	1108	82	private	private	ADJ
iiclr-17826	1108	83	damages	damage	NOUN
iiclr-17826	1108	84	against	against	ADP
iiclr-17826	1108	85	such	such	ADJ
iiclr-17826	1108	86	persons	person	NOUN
iiclr-17826	1108	87	.	.	PUNCT
iiclr-17826	1109	1	34	34	NUM
iiclr-17826	1109	2	'	'	PUNCT
iiclr-17826	1109	3	this	this	DET
iiclr-17826	1109	4	protection	protection	NOUN
iiclr-17826	1109	5	extends	extend	VERB
iiclr-17826	1109	6	to	to	ADP
iiclr-17826	1109	7	law	law	NOUN
iiclr-17826	1109	8	firms	firm	NOUN
iiclr-17826	1109	9	and	and	CCONJ
iiclr-17826	1109	10	issuers.34	issuers.34	NOUN
iiclr-17826	1109	11	2	2	NUM
iiclr-17826	1109	12	330	330	NUM
iiclr-17826	1109	13	.	.	PUNCT
iiclr-17826	1110	1	implementation	implementation	NOUN
iiclr-17826	1110	2	of	of	ADP
iiclr-17826	1110	3	standards	standard	NOUN
iiclr-17826	1110	4	of	of	ADP
iiclr-17826	1110	5	professional	professional	ADJ
iiclr-17826	1110	6	conduct	conduct	NOUN
iiclr-17826	1110	7	for	for	ADP
iiclr-17826	1110	8	attorneys	attorney	NOUN
iiclr-17826	1110	9	,	,	PUNCT
iiclr-17826	1110	10	68	68	NUM
iiclr-17826	1110	11	fed	feed	VERB
iiclr-17826	1110	12	.	.	PUNCT
iiclr-17826	1111	1	reg	reg	PROPN
iiclr-17826	1111	2	.	.	PUNCT
iiclr-17826	1112	1	at	at	ADP
iiclr-17826	1112	2	6,314	6,314	NUM
iiclr-17826	1112	3	.	.	PUNCT
iiclr-17826	1113	1	331	331	NUM
iiclr-17826	1113	2	.	.	PUNCT
iiclr-17826	1114	1	i	i	PRON
iiclr-17826	1114	2	d.	d.	PROPN
iiclr-17826	1114	3	332	332	NUM
iiclr-17826	1114	4	.	.	PUNCT
iiclr-17826	1114	5	17	17	NUM
iiclr-17826	1114	6	c.f.r	c.f.r	NOUN
iiclr-17826	1114	7	.	.	PUNCT
iiclr-17826	1115	1	§	§	PROPN
iiclr-17826	1115	2	205.6(d	205.6(d	PROPN
iiclr-17826	1115	3	)	)	PUNCT
iiclr-17826	1115	4	.	.	PUNCT
iiclr-17826	1116	1	333	333	NUM
iiclr-17826	1116	2	.	.	PUNCT
iiclr-17826	1116	3	see	see	VERB
iiclr-17826	1116	4	i	i	PRON
iiclr-17826	1116	5	d.	d.	PROPN
iiclr-17826	1116	6	334	334	NUM
iiclr-17826	1116	7	.	.	PUNCT
iiclr-17826	1117	1	implementation	implementation	NOUN
iiclr-17826	1117	2	of	of	ADP
iiclr-17826	1117	3	standards	standard	NOUN
iiclr-17826	1117	4	of	of	ADP
iiclr-17826	1117	5	professional	professional	ADJ
iiclr-17826	1117	6	conduct	conduct	NOUN
iiclr-17826	1117	7	for	for	ADP
iiclr-17826	1117	8	attorneys	attorney	NOUN
iiclr-17826	1117	9	,	,	PUNCT
iiclr-17826	1117	10	68	68	NUM
iiclr-17826	1117	11	fed	feed	VERB
iiclr-17826	1117	12	.	.	PUNCT
iiclr-17826	1118	1	reg	reg	PROPN
iiclr-17826	1118	2	.	.	PUNCT
iiclr-17826	1119	1	at	at	ADP
iiclr-17826	1119	2	6,314	6,314	NUM
iiclr-17826	1119	3	-	-	SYM
iiclr-17826	1119	4	15	15	NUM
iiclr-17826	1119	5	.	.	NOUN
iiclr-17826	1119	6	335	335	NUM
iiclr-17826	1119	7	.	.	PUNCT
iiclr-17826	1119	8	17	17	NUM
iiclr-17826	1119	9	c.f.r	c.f.r	NOUN
iiclr-17826	1119	10	.	.	PUNCT
iiclr-17826	1120	1	§	§	PROPN
iiclr-17826	1120	2	205.6(c	205.6(c	PROPN
iiclr-17826	1120	3	)	)	PUNCT
iiclr-17826	1120	4	(	(	PUNCT
iiclr-17826	1120	5	2003	2003	NUM
iiclr-17826	1120	6	)	)	PUNCT
iiclr-17826	1120	7	.	.	PUNCT
iiclr-17826	1121	1	336	336	NUM
iiclr-17826	1121	2	.	.	PUNCT
iiclr-17826	1122	1	i	i	PRON
iiclr-17826	1122	2	d.	d.	PROPN
iiclr-17826	1122	3	337	337	NUM
iiclr-17826	1122	4	.	.	PUNCT
iiclr-17826	1123	1	see	see	VERB
iiclr-17826	1123	2	i	i	PRON
iiclr-17826	1123	3	d.	d.	PROPN
iiclr-17826	1123	4	338	338	NUM
iiclr-17826	1123	5	.	.	PUNCT
iiclr-17826	1124	1	see	see	VERB
iiclr-17826	1124	2	17	17	NUM
iiclr-17826	1124	3	c.f.r	c.f.r	NOUN
iiclr-17826	1124	4	.	.	PUNCT
iiclr-17826	1125	1	§	§	PROPN
iiclr-17826	1125	2	205.7(a	205.7(a	PROPN
iiclr-17826	1125	3	)	)	PUNCT
iiclr-17826	1125	4	(	(	PUNCT
iiclr-17826	1125	5	2003	2003	NUM
iiclr-17826	1125	6	)	)	PUNCT
iiclr-17826	1125	7	.	.	PUNCT
iiclr-17826	1126	1	339	339	NUM
iiclr-17826	1126	2	.	.	PUNCT
iiclr-17826	1127	1	i	i	PRON
iiclr-17826	1127	2	d.	d.	PROPN
iiclr-17826	1127	3	340	340	NUM
iiclr-17826	1127	4	.	.	PUNCT
iiclr-17826	1127	5	17	17	NUM
iiclr-17826	1127	6	c.f.r	c.f.r	NOUN
iiclr-17826	1127	7	.	.	PUNCT
iiclr-17826	1128	1	§	§	PROPN
iiclr-17826	1128	2	205.7(b	205.7(b	PROPN
iiclr-17826	1128	3	)	)	PUNCT
iiclr-17826	1128	4	(	(	PUNCT
iiclr-17826	1128	5	2003	2003	NUM
iiclr-17826	1128	6	)	)	PUNCT
iiclr-17826	1128	7	.	.	PUNCT
iiclr-17826	1129	1	341	341	NUM
iiclr-17826	1129	2	.	.	PUNCT
iiclr-17826	1129	3	implementation	implementation	NOUN
iiclr-17826	1129	4	of	of	ADP
iiclr-17826	1129	5	standards	standard	NOUN
iiclr-17826	1129	6	of	of	ADP
iiclr-17826	1129	7	professional	professional	ADJ
iiclr-17826	1129	8	conduct	conduct	NOUN
iiclr-17826	1129	9	for	for	ADP
iiclr-17826	1129	10	attorneys	attorney	NOUN
iiclr-17826	1129	11	,	,	PUNCT
iiclr-17826	1129	12	68	68	NUM
iiclr-17826	1129	13	fed	feed	VERB
iiclr-17826	1129	14	.	.	PUNCT
iiclr-17826	1130	1	reg	reg	PROPN
iiclr-17826	1130	2	.	.	PUNCT
iiclr-17826	1131	1	at	at	ADP
iiclr-17826	1131	2	6,315	6,315	NUM
iiclr-17826	1131	3	.	.	PUNCT
iiclr-17826	1131	4	342	342	NUM
iiclr-17826	1131	5	.	.	PUNCT
iiclr-17826	1132	1	i	i	PRON
iiclr-17826	1132	2	d.	d.	PROPN
iiclr-17826	1133	1	[	[	X
iiclr-17826	1133	2	vol	vol	NOUN
iiclr-17826	1133	3	.	.	PUNCT
iiclr-17826	1134	1	14:3	14:3	NUM
iiclr-17826	1134	2	challenges	challenge	NOUN
iiclr-17826	1134	3	for	for	ADP
iiclr-17826	1134	4	foreign	foreign	ADJ
iiclr-17826	1134	5	attorneys	attorney	NOUN
iiclr-17826	1134	6	iv	iv	ADP
iiclr-17826	1134	7	.	.	PUNCT
iiclr-17826	1135	1	international	international	ADJ
iiclr-17826	1135	2	reaction	reaction	NOUN
iiclr-17826	1135	3	,	,	PUNCT
iiclr-17826	1135	4	application	application	NOUN
iiclr-17826	1135	5	issues	issue	NOUN
iiclr-17826	1135	6	,	,	PUNCT
iiclr-17826	1135	7	and	and	CCONJ
iiclr-17826	1135	8	practical	practical	ADJ
iiclr-17826	1135	9	suggestions	suggestion	NOUN
iiclr-17826	1135	10	a.	a.	NOUN
iiclr-17826	1135	11	international	international	ADJ
iiclr-17826	1135	12	reaction	reaction	NOUN
iiclr-17826	1135	13	to	to	ADP
iiclr-17826	1135	14	the	the	DET
iiclr-17826	1135	15	sec	sec	PROPN
iiclr-17826	1135	16	's	's	PART
iiclr-17826	1135	17	final	final	ADJ
iiclr-17826	1135	18	rule	rule	NOUN
iiclr-17826	1135	19	while	while	SCONJ
iiclr-17826	1135	20	u.s	u.s	PROPN
iiclr-17826	1135	21	corporate	corporate	ADJ
iiclr-17826	1135	22	counsel	counsel	NOUN
iiclr-17826	1135	23	are	be	AUX
iiclr-17826	1135	24	loudly	loudly	ADV
iiclr-17826	1135	25	struggling	struggle	VERB
iiclr-17826	1135	26	with	with	ADP
iiclr-17826	1135	27	the	the	DET
iiclr-17826	1135	28	requirements	requirement	NOUN
iiclr-17826	1135	29	and	and	CCONJ
iiclr-17826	1135	30	implications	implication	NOUN
iiclr-17826	1135	31	of	of	ADP
iiclr-17826	1135	32	the	the	DET
iiclr-17826	1135	33	sarbanes	sarbanes	PROPN
iiclr-17826	1135	34	-	-	PUNCT
iiclr-17826	1135	35	oxley	oxley	PROPN
iiclr-17826	1135	36	act	act	PROPN
iiclr-17826	1135	37	,	,	PUNCT
iiclr-17826	1135	38	the	the	DET
iiclr-17826	1135	39	sec	sec	PROPN
iiclr-17826	1135	40	's	's	PART
iiclr-17826	1135	41	final	final	ADJ
iiclr-17826	1135	42	rule	rule	NOUN
iiclr-17826	1135	43	has	have	AUX
iiclr-17826	1135	44	had	have	VERB
iiclr-17826	1135	45	a	a	DET
iiclr-17826	1135	46	slightly	slightly	ADV
iiclr-17826	1135	47	different	different	ADJ
iiclr-17826	1135	48	impact	impact	NOUN
iiclr-17826	1135	49	on	on	ADP
iiclr-17826	1135	50	their	their	PRON
iiclr-17826	1135	51	foreign	foreign	ADJ
iiclr-17826	1135	52	counterparts	counterpart	NOUN
iiclr-17826	1135	53	.	.	PUNCT
iiclr-17826	1136	1	"4	"4	ADJ
iiclr-17826	1136	2	the	the	DET
iiclr-17826	1136	3	concerns	concern	NOUN
iiclr-17826	1136	4	of	of	ADP
iiclr-17826	1136	5	the	the	DET
iiclr-17826	1136	6	legal	legal	ADJ
iiclr-17826	1136	7	international	international	ADJ
iiclr-17826	1136	8	community	community	NOUN
iiclr-17826	1136	9	can	can	AUX
iiclr-17826	1136	10	be	be	AUX
iiclr-17826	1136	11	seen	see	VERB
iiclr-17826	1136	12	in	in	ADP
iiclr-17826	1136	13	a	a	DET
iiclr-17826	1136	14	recent	recent	ADJ
iiclr-17826	1136	15	poll	poll	NOUN
iiclr-17826	1136	16	of	of	ADP
iiclr-17826	1136	17	delegates	delegate	NOUN
iiclr-17826	1136	18	of	of	ADP
iiclr-17826	1136	19	the	the	DET
iiclr-17826	1136	20	international	international	ADJ
iiclr-17826	1136	21	bar	bar	PROPN
iiclr-17826	1136	22	association	association	NOUN
iiclr-17826	1136	23	(	(	PUNCT
iiclr-17826	1136	24	iba	iba	PROPN
iiclr-17826	1136	25	)	)	PUNCT
iiclr-17826	1136	26	conducted	conduct	VERB
iiclr-17826	1136	27	by	by	ADP
iiclr-17826	1136	28	martindale	martindale	PROPN
iiclr-17826	1136	29	-	-	PUNCT
iiclr-17826	1136	30	hubbell.3	hubbell.3	PROPN
iiclr-17826	1136	31	"	"	PUNCT
iiclr-17826	1136	32	while	while	SCONJ
iiclr-17826	1136	33	the	the	DET
iiclr-17826	1136	34	issue	issue	NOUN
iiclr-17826	1136	35	of	of	ADP
iiclr-17826	1136	36	greatest	great	ADJ
iiclr-17826	1136	37	importance	importance	NOUN
iiclr-17826	1136	38	in	in	ADP
iiclr-17826	1136	39	the	the	DET
iiclr-17826	1136	40	minds	mind	NOUN
iiclr-17826	1136	41	of	of	ADP
iiclr-17826	1136	42	the	the	DET
iiclr-17826	1136	43	members	member	NOUN
iiclr-17826	1136	44	of	of	ADP
iiclr-17826	1136	45	the	the	DET
iiclr-17826	1136	46	113a	113a	NUM
iiclr-17826	1136	47	was	be	AUX
iiclr-17826	1136	48	the	the	DET
iiclr-17826	1136	49	application	application	NOUN
iiclr-17826	1136	50	of	of	ADP
iiclr-17826	1136	51	the	the	DET
iiclr-17826	1136	52	european	european	PROPN
iiclr-17826	1136	53	union	union	PROPN
iiclr-17826	1136	54	(	(	PUNCT
iiclr-17826	1136	55	eu	eu	NOUN
iiclr-17826	1136	56	)	)	PUNCT
iiclr-17826	1136	57	merger	merger	NOUN
iiclr-17826	1136	58	regulations	regulation	NOUN
iiclr-17826	1136	59	,	,	PUNCT
iiclr-17826	1136	60	the	the	DET
iiclr-17826	1136	61	potential	potential	ADJ
iiclr-17826	1136	62	implications	implication	NOUN
iiclr-17826	1136	63	of	of	ADP
iiclr-17826	1136	64	the	the	DET
iiclr-17826	1136	65	sarbanes	sarbanes	PROPN
iiclr-17826	1136	66	-	-	PUNCT
iiclr-17826	1136	67	oxley	oxley	ADJ
iiclr-17826	1136	68	act	act	NOUN
iiclr-17826	1136	69	and	and	CCONJ
iiclr-17826	1136	70	the	the	DET
iiclr-17826	1136	71	sec	sec	PROPN
iiclr-17826	1136	72	's	's	PART
iiclr-17826	1136	73	final	final	ADJ
iiclr-17826	1136	74	regulations	regulation	NOUN
iiclr-17826	1136	75	was	be	AUX
iiclr-17826	1136	76	an	an	DET
iiclr-17826	1136	77	issue	issue	NOUN
iiclr-17826	1136	78	as	as	ADV
iiclr-17826	1136	79	well.345	well.345	ADV
iiclr-17826	1136	80	as	as	ADP
iiclr-17826	1136	81	a	a	DET
iiclr-17826	1136	82	preliminary	preliminary	ADJ
iiclr-17826	1136	83	matter	matter	NOUN
iiclr-17826	1136	84	,	,	PUNCT
iiclr-17826	1136	85	of	of	ADP
iiclr-17826	1136	86	those	those	PRON
iiclr-17826	1136	87	surveyed	survey	VERB
iiclr-17826	1136	88	,	,	PUNCT
iiclr-17826	1136	89	sixty	sixty	NUM
iiclr-17826	1136	90	-	-	PUNCT
iiclr-17826	1136	91	three	three	NUM
iiclr-17826	1136	92	percent	percent	NOUN
iiclr-17826	1136	93	revealed	reveal	VERB
iiclr-17826	1136	94	that	that	SCONJ
iiclr-17826	1136	95	their	their	PRON
iiclr-17826	1136	96	legal	legal	ADJ
iiclr-17826	1136	97	department	department	NOUN
iiclr-17826	1136	98	's	's	PART
iiclr-17826	1136	99	work	work	NOUN
iiclr-17826	1136	100	crosses	crosse	NOUN
iiclr-17826	1136	101	more	more	ADJ
iiclr-17826	1136	102	than	than	ADP
iiclr-17826	1136	103	one	one	NUM
iiclr-17826	1136	104	jurisdiction	jurisdiction	NOUN
iiclr-17826	1136	105	,	,	PUNCT
iiclr-17826	1136	106	with	with	ADP
iiclr-17826	1136	107	a	a	DET
iiclr-17826	1136	108	substantial	substantial	ADJ
iiclr-17826	1136	109	portion	portion	NOUN
iiclr-17826	1136	110	(	(	PUNCT
iiclr-17826	1136	111	twenty	twenty	NUM
iiclr-17826	1136	112	-	-	PUNCT
iiclr-17826	1136	113	eight	eight	NUM
iiclr-17826	1136	114	percent	percent	NOUN
iiclr-17826	1136	115	)	)	PUNCT
iiclr-17826	1136	116	indicating	indicate	VERB
iiclr-17826	1136	117	that	that	SCONJ
iiclr-17826	1136	118	ninety	ninety	NUM
iiclr-17826	1136	119	percent	percent	NOUN
iiclr-17826	1136	120	or	or	CCONJ
iiclr-17826	1136	121	more	more	ADJ
iiclr-17826	1136	122	of	of	ADP
iiclr-17826	1136	123	their	their	PRON
iiclr-17826	1136	124	work	work	NOUN
iiclr-17826	1136	125	is	be	AUX
iiclr-17826	1136	126	multijurisdictional.346	multijurisdictional.346	VERB
iiclr-17826	1136	127	also	also	ADV
iiclr-17826	1136	128	,	,	PUNCT
iiclr-17826	1136	129	forty	forty	NUM
iiclr-17826	1136	130	-	-	PUNCT
iiclr-17826	1136	131	six	six	NUM
iiclr-17826	1136	132	percent	percent	NOUN
iiclr-17826	1136	133	of	of	ADP
iiclr-17826	1136	134	the	the	DET
iiclr-17826	1136	135	companies	company	NOUN
iiclr-17826	1136	136	represented	represent	VERB
iiclr-17826	1136	137	in	in	ADP
iiclr-17826	1136	138	the	the	DET
iiclr-17826	1136	139	survey	survey	NOUN
iiclr-17826	1136	140	reported	report	VERB
iiclr-17826	1136	141	annual	annual	ADJ
iiclr-17826	1136	142	revenues	revenue	NOUN
iiclr-17826	1136	143	in	in	ADP
iiclr-17826	1136	144	excess	excess	NOUN
iiclr-17826	1136	145	of	of	ADP
iiclr-17826	1136	146	one	one	NUM
iiclr-17826	1136	147	billion	billion	NUM
iiclr-17826	1136	148	u.s	u.s	PROPN
iiclr-17826	1136	149	.	.	PROPN
iiclr-17826	1136	150	dollars.347	dollars.347	PROPN
iiclr-17826	1136	151	the	the	DET
iiclr-17826	1136	152	poll	poll	NOUN
iiclr-17826	1136	153	did	do	AUX
iiclr-17826	1136	154	not	not	PART
iiclr-17826	1136	155	state	state	VERB
iiclr-17826	1136	156	what	what	DET
iiclr-17826	1136	157	percentage	percentage	NOUN
iiclr-17826	1136	158	of	of	ADP
iiclr-17826	1136	159	the	the	DET
iiclr-17826	1136	160	attorneys	attorney	NOUN
iiclr-17826	1136	161	surveyed	survey	VERB
iiclr-17826	1136	162	provide	provide	VERB
iiclr-17826	1136	163	legal	legal	ADJ
iiclr-17826	1136	164	advice	advice	NOUN
iiclr-17826	1136	165	regarding	regard	VERB
iiclr-17826	1136	166	u.s	u.s	PROPN
iiclr-17826	1136	167	.	.	PROPN
iiclr-17826	1136	168	securities	security	NOUN
iiclr-17826	1136	169	law	law	NOUN
iiclr-17826	1136	170	or	or	CCONJ
iiclr-17826	1136	171	who	who	PRON
iiclr-17826	1136	172	might	might	AUX
iiclr-17826	1136	173	not	not	PART
iiclr-17826	1136	174	otherwise	otherwise	ADV
iiclr-17826	1136	175	meet	meet	VERB
iiclr-17826	1136	176	the	the	DET
iiclr-17826	1136	177	rule	rule	NOUN
iiclr-17826	1136	178	's	's	PART
iiclr-17826	1136	179	definition	definition	NOUN
iiclr-17826	1136	180	of	of	ADP
iiclr-17826	1136	181	"	"	PUNCT
iiclr-17826	1136	182	non	non	ADJ
iiclr-17826	1136	183	-	-	ADJ
iiclr-17826	1136	184	appearing	appearing	ADJ
iiclr-17826	1136	185	foreign	foreign	ADJ
iiclr-17826	1136	186	attorney	attorney	NOUN
iiclr-17826	1136	187	.	.	PUNCT
iiclr-17826	1136	188	"	"	PUNCT
iiclr-17826	1137	1	'	'	PUNCT
iiclr-17826	1137	2	348	348	NUM
iiclr-17826	1137	3	that	that	PRON
iiclr-17826	1137	4	is	be	AUX
iiclr-17826	1137	5	the	the	DET
iiclr-17826	1137	6	group	group	NOUN
iiclr-17826	1137	7	that	that	PRON
iiclr-17826	1137	8	will	will	AUX
iiclr-17826	1137	9	feel	feel	VERB
iiclr-17826	1137	10	the	the	DET
iiclr-17826	1137	11	greatest	great	ADJ
iiclr-17826	1137	12	effects	effect	NOUN
iiclr-17826	1137	13	and	and	CCONJ
iiclr-17826	1137	14	is	be	AUX
iiclr-17826	1137	15	likely	likely	ADJ
iiclr-17826	1137	16	to	to	PART
iiclr-17826	1137	17	express	express	VERB
iiclr-17826	1137	18	the	the	DET
iiclr-17826	1137	19	greatest	great	ADJ
iiclr-17826	1137	20	concerns	concern	NOUN
iiclr-17826	1137	21	over	over	ADP
iiclr-17826	1137	22	the	the	DET
iiclr-17826	1137	23	application	application	NOUN
iiclr-17826	1137	24	of	of	ADP
iiclr-17826	1137	25	the	the	DET
iiclr-17826	1137	26	new	new	ADJ
iiclr-17826	1137	27	rule.349	rule.349	NOUN
iiclr-17826	1137	28	the	the	DET
iiclr-17826	1137	29	poll	poll	NOUN
iiclr-17826	1137	30	indicates	indicate	VERB
iiclr-17826	1137	31	that	that	SCONJ
iiclr-17826	1137	32	the	the	DET
iiclr-17826	1137	33	majority	majority	NOUN
iiclr-17826	1137	34	of	of	ADP
iiclr-17826	1137	35	the	the	DET
iiclr-17826	1137	36	members	member	NOUN
iiclr-17826	1137	37	of	of	ADP
iiclr-17826	1137	38	the	the	DET
iiclr-17826	1137	39	iba	iba	PROPN
iiclr-17826	1137	40	see	see	VERB
iiclr-17826	1137	41	corporate	corporate	ADJ
iiclr-17826	1137	42	counsel	counsel	NOUN
iiclr-17826	1137	43	playing	play	VERB
iiclr-17826	1137	44	an	an	DET
iiclr-17826	1137	45	increasingly	increasingly	ADV
iiclr-17826	1137	46	substantive	substantive	ADJ
iiclr-17826	1137	47	role	role	NOUN
iiclr-17826	1137	48	in	in	ADP
iiclr-17826	1137	49	the	the	DET
iiclr-17826	1137	50	day	day	NOUN
iiclr-17826	1137	51	-	-	PUNCT
iiclr-17826	1137	52	to	to	ADP
iiclr-17826	1137	53	-	-	PUNCT
iiclr-17826	1137	54	day	day	NOUN
iiclr-17826	1137	55	business	business	NOUN
iiclr-17826	1137	56	operations	operation	NOUN
iiclr-17826	1137	57	in	in	ADP
iiclr-17826	1137	58	the	the	DET
iiclr-17826	1137	59	future.35	future.35	NOUN
iiclr-17826	1137	60	°	°	ADP
iiclr-17826	1137	61	this	this	PRON
iiclr-17826	1137	62	is	be	AUX
iiclr-17826	1137	63	supported	support	VERB
iiclr-17826	1137	64	by	by	ADP
iiclr-17826	1137	65	the	the	DET
iiclr-17826	1137	66	fact	fact	NOUN
iiclr-17826	1137	67	that	that	SCONJ
iiclr-17826	1137	68	sixty	sixty	NUM
iiclr-17826	1137	69	percent	percent	NOUN
iiclr-17826	1137	70	of	of	ADP
iiclr-17826	1137	71	those	those	PRON
iiclr-17826	1137	72	surveyed	survey	VERB
iiclr-17826	1137	73	see	see	VERB
iiclr-17826	1137	74	the	the	DET
iiclr-17826	1137	75	broadening	broadening	NOUN
iiclr-17826	1137	76	of	of	ADP
iiclr-17826	1137	77	the	the	DET
iiclr-17826	1137	78	legal	legal	ADJ
iiclr-17826	1137	79	function	function	NOUN
iiclr-17826	1137	80	as	as	ADP
iiclr-17826	1137	81	"	"	PUNCT
iiclr-17826	1137	82	essential	essential	ADJ
iiclr-17826	1137	83	"	"	PUNCT
iiclr-17826	1137	84	in	in	ADP
iiclr-17826	1137	85	business	business	NOUN
iiclr-17826	1137	86	operations.35	operations.35	NOUN
iiclr-17826	1137	87	'	'	PUNCT
iiclr-17826	1137	88	the	the	DET
iiclr-17826	1137	89	members	member	NOUN
iiclr-17826	1137	90	of	of	ADP
iiclr-17826	1137	91	the	the	DET
iiclr-17826	1137	92	iba	iba	PROPN
iiclr-17826	1137	93	ranked	rank	VERB
iiclr-17826	1137	94	in	in	ADP
iiclr-17826	1137	95	order	order	NOUN
iiclr-17826	1137	96	of	of	ADP
iiclr-17826	1137	97	importance	importance	NOUN
iiclr-17826	1137	98	the	the	DET
iiclr-17826	1137	99	primary	primary	ADJ
iiclr-17826	1137	100	legal	legal	ADJ
iiclr-17826	1137	101	/	/	SYM
iiclr-17826	1137	102	business	business	NOUN
iiclr-17826	1137	103	functions.352	functions.352	ADJ
iiclr-17826	1137	104	they	they	PRON
iiclr-17826	1137	105	included	include	VERB
iiclr-17826	1137	106	in	in	ADP
iiclr-17826	1137	107	order	order	NOUN
iiclr-17826	1137	108	:	:	PUNCT
iiclr-17826	1137	109	1	1	X
iiclr-17826	1137	110	)	)	PUNCT
iiclr-17826	1137	111	mergers	merger	NOUN
iiclr-17826	1137	112	and	and	CCONJ
iiclr-17826	1137	113	acquisitions	acquisition	NOUN
iiclr-17826	1137	114	;	;	PUNCT
iiclr-17826	1137	115	2	2	X
iiclr-17826	1137	116	)	)	PUNCT
iiclr-17826	1137	117	business	business	NOUN
iiclr-17826	1137	118	-	-	PUNCT
iiclr-17826	1137	119	focused	focus	VERB
iiclr-17826	1137	120	legal	legal	ADJ
iiclr-17826	1137	121	advice	advice	NOUN
iiclr-17826	1137	122	;	;	PUNCT
iiclr-17826	1137	123	and	and	CCONJ
iiclr-17826	1137	124	3	3	X
iiclr-17826	1137	125	)	)	PUNCT
iiclr-17826	1137	126	343	343	NUM
iiclr-17826	1137	127	.	.	PUNCT
iiclr-17826	1138	1	see	see	VERB
iiclr-17826	1138	2	international	international	ADJ
iiclr-17826	1138	3	reaction	reaction	NOUN
iiclr-17826	1138	4	to	to	ADP
iiclr-17826	1138	5	enron	enron	PROPN
iiclr-17826	1138	6	and	and	CCONJ
iiclr-17826	1138	7	sarbanes	sarbanes	PROPN
iiclr-17826	1138	8	-	-	PUNCT
iiclr-17826	1138	9	oxley	oxley	NOUN
iiclr-17826	1138	10	:	:	PUNCT
iiclr-17826	1138	11	results	result	VERB
iiclr-17826	1138	12	of2003	of2003	PROPN
iiclr-17826	1138	13	iba	iba	PROPN
iiclr-17826	1138	14	poll	poll	PROPN
iiclr-17826	1138	15	,	,	PUNCT
iiclr-17826	1138	16	martindale	martindale	PROPN
iiclr-17826	1138	17	-	-	PUNCT
iiclr-17826	1138	18	hubbell	hubbell	PROPN
iiclr-17826	1138	19	's	's	PART
iiclr-17826	1138	20	counsel	counsel	NOUN
iiclr-17826	1138	21	to	to	PART
iiclr-17826	1138	22	counsel	counsel	VERB
iiclr-17826	1138	23	,	,	PUNCT
iiclr-17826	1138	24	3	3	NUM
iiclr-17826	1138	25	connections	connection	NOUN
iiclr-17826	1138	26	2	2	NUM
iiclr-17826	1138	27	(	(	PUNCT
iiclr-17826	1138	28	summer	summer	NOUN
iiclr-17826	1138	29	2003	2003	NUM
iiclr-17826	1138	30	)	)	PUNCT
iiclr-17826	1139	1	[	[	X
iiclr-17826	1139	2	hereinafter	hereinafter	NOUN
iiclr-17826	1139	3	martindale	martindale	NOUN
iiclr-17826	1139	4	-	-	PUNCT
iiclr-17826	1139	5	hubble	hubble	NOUN
iiclr-17826	1139	6	poll	poll	NOUN
iiclr-17826	1139	7	]	]	PUNCT
iiclr-17826	1139	8	.	.	PUNCT
iiclr-17826	1140	1	344	344	NUM
iiclr-17826	1140	2	.	.	PUNCT
iiclr-17826	1140	3	see	see	VERB
iiclr-17826	1140	4	i	i	PROPN
iiclr-17826	1140	5	d.	d.	PROPN
iiclr-17826	1140	6	martindale	martindale	PROPN
iiclr-17826	1140	7	-	-	PUNCT
iiclr-17826	1140	8	hubbell	hubbell	PROPN
iiclr-17826	1140	9	polled	poll	VERB
iiclr-17826	1140	10	delegates	delegate	NOUN
iiclr-17826	1140	11	at	at	ADP
iiclr-17826	1140	12	the	the	DET
iiclr-17826	1140	13	annual	annual	ADJ
iiclr-17826	1140	14	international	international	ADJ
iiclr-17826	1140	15	bar	bar	NOUN
iiclr-17826	1140	16	association	association	NOUN
iiclr-17826	1140	17	conference	conference	NOUN
iiclr-17826	1140	18	held	hold	VERB
iiclr-17826	1140	19	in	in	ADP
iiclr-17826	1140	20	february	february	PROPN
iiclr-17826	1140	21	of	of	ADP
iiclr-17826	1140	22	2003	2003	NUM
iiclr-17826	1140	23	in	in	ADP
iiclr-17826	1140	24	barcelona	barcelona	PROPN
iiclr-17826	1140	25	,	,	PUNCT
iiclr-17826	1140	26	spain	spain	PROPN
iiclr-17826	1140	27	.	.	PUNCT
iiclr-17826	1141	1	see	see	VERB
iiclr-17826	1141	2	i	i	PRON
iiclr-17826	1141	3	d.	d.	PROPN
iiclr-17826	1141	4	at	at	ADP
iiclr-17826	1141	5	1	1	NUM
iiclr-17826	1141	6	.	.	PUNCT
iiclr-17826	1141	7	345	345	NUM
iiclr-17826	1141	8	.	.	PUNCT
iiclr-17826	1142	1	see	see	VERB
iiclr-17826	1142	2	i	i	PRON
iiclr-17826	1142	3	d	d	PROPN
iiclr-17826	1142	4	at	at	ADP
iiclr-17826	1142	5	1	1	NUM
iiclr-17826	1142	6	.	.	PUNCT
iiclr-17826	1142	7	346	346	NUM
iiclr-17826	1142	8	.	.	PUNCT
iiclr-17826	1143	1	i	i	PRON
iiclr-17826	1143	2	d.	d.	PROPN
iiclr-17826	1143	3	at	at	ADP
iiclr-17826	1143	4	2	2	NUM
iiclr-17826	1143	5	.	.	NUM
iiclr-17826	1143	6	347	347	NUM
iiclr-17826	1143	7	.	.	PUNCT
iiclr-17826	1144	1	i	i	PRON
iiclr-17826	1144	2	d.	d.	PROPN
iiclr-17826	1144	3	348	348	NUM
iiclr-17826	1144	4	.	.	PUNCT
iiclr-17826	1145	1	see	see	VERB
iiclr-17826	1145	2	generally	generally	ADV
iiclr-17826	1145	3	martindale	martindale	ADJ
iiclr-17826	1145	4	-	-	PUNCT
iiclr-17826	1145	5	hubble	hubble	NOUN
iiclr-17826	1145	6	poll	poll	NOUN
iiclr-17826	1145	7	,	,	PUNCT
iiclr-17826	1145	8	supra	supra	PROPN
iiclr-17826	1145	9	note	note	NOUN
iiclr-17826	1145	10	343	343	NUM
iiclr-17826	1145	11	.	.	PUNCT
iiclr-17826	1146	1	349	349	NUM
iiclr-17826	1146	2	.	.	PUNCT
iiclr-17826	1147	1	see	see	VERB
iiclr-17826	1147	2	discussion	discussion	NOUN
iiclr-17826	1147	3	,	,	PUNCT
iiclr-17826	1147	4	supra	supra	ADJ
iiclr-17826	1147	5	text	text	NOUN
iiclr-17826	1147	6	accompanying	accompanying	ADJ
iiclr-17826	1147	7	notes	note	NOUN
iiclr-17826	1147	8	192	192	NUM
iiclr-17826	1147	9	-	-	SYM
iiclr-17826	1147	10	228	228	NUM
iiclr-17826	1147	11	.	.	PUNCT
iiclr-17826	1148	1	350	350	NUM
iiclr-17826	1148	2	.	.	PUNCT
iiclr-17826	1149	1	see	see	VERB
iiclr-17826	1149	2	martindale	martindale	NOUN
iiclr-17826	1149	3	-	-	PUNCT
iiclr-17826	1149	4	hubble	hubble	NOUN
iiclr-17826	1149	5	poll	poll	NOUN
iiclr-17826	1149	6	,	,	PUNCT
iiclr-17826	1149	7	supra	supra	PROPN
iiclr-17826	1149	8	note	note	NOUN
iiclr-17826	1149	9	343	343	NUM
iiclr-17826	1149	10	,	,	PUNCT
iiclr-17826	1149	11	at	at	ADP
iiclr-17826	1149	12	1	1	NUM
iiclr-17826	1149	13	.	.	PUNCT
iiclr-17826	1149	14	351	351	NUM
iiclr-17826	1149	15	.	.	PUNCT
iiclr-17826	1150	1	i	i	PRON
iiclr-17826	1150	2	d.	d.	PROPN
iiclr-17826	1150	3	352	352	NUM
iiclr-17826	1150	4	.	.	PUNCT
iiclr-17826	1151	1	i	i	PRON
iiclr-17826	1151	2	d.	d.	PROPN
iiclr-17826	1151	3	2004	2004	NUM
iiclr-17826	1151	4	]	]	PUNCT
iiclr-17826	1152	1	ind	ind	NOUN
iiclr-17826	1152	2	.	.	PUNCT
iiclr-17826	1153	1	int'l	int'l	PROPN
iiclr-17826	1153	2	&	&	CCONJ
iiclr-17826	1153	3	comp	comp	PROPN
iiclr-17826	1153	4	.	.	PUNCT
iiclr-17826	1154	1	l.	l.	PROPN
iiclr-17826	1154	2	rev	rev	PROPN
iiclr-17826	1154	3	.	.	PUNCT
iiclr-17826	1154	4	corporate	corporate	ADJ
iiclr-17826	1154	5	governance	governance	NOUN
iiclr-17826	1154	6	.	.	PUNCT
iiclr-17826	1155	1	3	3	X
iiclr-17826	1155	2	"	"	PUNCT
iiclr-17826	1155	3	interestingly	interestingly	ADV
iiclr-17826	1155	4	,	,	PUNCT
iiclr-17826	1155	5	general	general	ADJ
iiclr-17826	1155	6	management	management	NOUN
iiclr-17826	1155	7	priorities	priority	NOUN
iiclr-17826	1155	8	for	for	ADP
iiclr-17826	1155	9	legal	legal	ADJ
iiclr-17826	1155	10	counsel	counsel	NOUN
iiclr-17826	1155	11	were	be	AUX
iiclr-17826	1155	12	more	more	ADV
iiclr-17826	1155	13	focused	focused	ADJ
iiclr-17826	1155	14	on	on	ADP
iiclr-17826	1155	15	contributing	contribute	VERB
iiclr-17826	1155	16	to	to	ADP
iiclr-17826	1155	17	business	business	NOUN
iiclr-17826	1155	18	strategy	strategy	NOUN
iiclr-17826	1155	19	and	and	CCONJ
iiclr-17826	1155	20	solving	solve	VERB
iiclr-17826	1155	21	business	business	NOUN
iiclr-17826	1155	22	problems	problem	NOUN
iiclr-17826	1155	23	than	than	ADP
iiclr-17826	1155	24	on	on	ADP
iiclr-17826	1155	25	solving	solve	VERB
iiclr-17826	1155	26	legal	legal	ADJ
iiclr-17826	1155	27	problems.354	problems.354	NOUN
iiclr-17826	1155	28	the	the	DET
iiclr-17826	1155	29	single	single	ADJ
iiclr-17826	1155	30	most	most	ADV
iiclr-17826	1155	31	important	important	ADJ
iiclr-17826	1155	32	issue	issue	NOUN
iiclr-17826	1155	33	facing	face	VERB
iiclr-17826	1155	34	corporate	corporate	ADJ
iiclr-17826	1155	35	counsel	counsel	NOUN
iiclr-17826	1155	36	,	,	PUNCT
iiclr-17826	1155	37	however	however	ADV
iiclr-17826	1155	38	,	,	PUNCT
iiclr-17826	1155	39	was	be	AUX
iiclr-17826	1155	40	risk	risk	NOUN
iiclr-17826	1155	41	management	management	NOUN
iiclr-17826	1155	42	.	.	PUNCT
iiclr-17826	1156	1	355	355	NUM
iiclr-17826	1156	2	with	with	ADP
iiclr-17826	1156	3	regard	regard	NOUN
iiclr-17826	1156	4	to	to	ADP
iiclr-17826	1156	5	the	the	DET
iiclr-17826	1156	6	repercussions	repercussion	NOUN
iiclr-17826	1156	7	of	of	ADP
iiclr-17826	1156	8	the	the	DET
iiclr-17826	1156	9	sarbanes	sarbanes	PROPN
iiclr-17826	1156	10	-	-	PUNCT
iiclr-17826	1156	11	oxley	oxley	ADJ
iiclr-17826	1156	12	act	act	NOUN
iiclr-17826	1156	13	and	and	CCONJ
iiclr-17826	1156	14	the	the	DET
iiclr-17826	1156	15	sec	sec	PROPN
iiclr-17826	1156	16	's	's	PART
iiclr-17826	1156	17	final	final	ADJ
iiclr-17826	1156	18	regulations	regulation	NOUN
iiclr-17826	1156	19	,	,	PUNCT
iiclr-17826	1156	20	fifty	fifty	NUM
iiclr-17826	1156	21	-	-	PUNCT
iiclr-17826	1156	22	eight	eight	NUM
iiclr-17826	1156	23	percent	percent	NOUN
iiclr-17826	1156	24	indicated	indicate	VERB
iiclr-17826	1156	25	that	that	SCONJ
iiclr-17826	1156	26	the	the	DET
iiclr-17826	1156	27	new	new	ADJ
iiclr-17826	1156	28	regulations	regulation	NOUN
iiclr-17826	1156	29	would	would	AUX
iiclr-17826	1156	30	impact	impact	VERB
iiclr-17826	1156	31	their	their	PRON
iiclr-17826	1156	32	international	international	ADJ
iiclr-17826	1156	33	legal	legal	ADJ
iiclr-17826	1156	34	function	function	NOUN
iiclr-17826	1156	35	in	in	ADP
iiclr-17826	1156	36	some	some	DET
iiclr-17826	1156	37	way.356	way.356	NOUN
iiclr-17826	1156	38	the	the	DET
iiclr-17826	1156	39	impact	impact	NOUN
iiclr-17826	1156	40	on	on	ADP
iiclr-17826	1156	41	legal	legal	ADJ
iiclr-17826	1156	42	counsel	counsel	NOUN
iiclr-17826	1156	43	includes	include	VERB
iiclr-17826	1156	44	,	,	PUNCT
iiclr-17826	1156	45	more	more	ADJ
iiclr-17826	1156	46	reporting	reporting	NOUN
iiclr-17826	1156	47	responsibilities	responsibility	NOUN
iiclr-17826	1156	48	,	,	PUNCT
iiclr-17826	1156	49	more	more	ADJ
iiclr-17826	1156	50	time	time	NOUN
iiclr-17826	1156	51	spent	spend	VERB
iiclr-17826	1156	52	understanding	understanding	NOUN
iiclr-17826	1156	53	and	and	CCONJ
iiclr-17826	1156	54	applying	apply	VERB
iiclr-17826	1156	55	the	the	DET
iiclr-17826	1156	56	new	new	ADJ
iiclr-17826	1156	57	regulations	regulation	NOUN
iiclr-17826	1156	58	,	,	PUNCT
iiclr-17826	1156	59	and	and	CCONJ
iiclr-17826	1156	60	more	more	ADV
iiclr-17826	1156	61	paperwork.357	paperwork.357	ADJ
iiclr-17826	1156	62	only	only	ADV
iiclr-17826	1156	63	thirty	thirty	NUM
iiclr-17826	1156	64	-	-	PUNCT
iiclr-17826	1156	65	two	two	NUM
iiclr-17826	1156	66	percent	percent	NOUN
iiclr-17826	1156	67	of	of	ADP
iiclr-17826	1156	68	the	the	DET
iiclr-17826	1156	69	iba	iba	PROPN
iiclr-17826	1156	70	reported	report	VERB
iiclr-17826	1156	71	that	that	SCONJ
iiclr-17826	1156	72	the	the	DET
iiclr-17826	1156	73	regulations	regulation	NOUN
iiclr-17826	1156	74	would	would	AUX
iiclr-17826	1156	75	not	not	PART
iiclr-17826	1156	76	affect	affect	VERB
iiclr-17826	1156	77	the	the	DET
iiclr-17826	1156	78	legal	legal	ADJ
iiclr-17826	1156	79	function.5	function.5	NOUN
iiclr-17826	1156	80	the	the	DET
iiclr-17826	1156	81	survey	survey	NOUN
iiclr-17826	1156	82	further	further	ADJ
iiclr-17826	1156	83	notes	note	VERB
iiclr-17826	1156	84	that	that	SCONJ
iiclr-17826	1156	85	of	of	ADP
iiclr-17826	1156	86	the	the	DET
iiclr-17826	1156	87	companies	company	NOUN
iiclr-17826	1156	88	represented	represent	VERB
iiclr-17826	1156	89	in	in	ADP
iiclr-17826	1156	90	the	the	DET
iiclr-17826	1156	91	survey	survey	NOUN
iiclr-17826	1156	92	,	,	PUNCT
iiclr-17826	1156	93	fifty	fifty	NUM
iiclr-17826	1156	94	-	-	PUNCT
iiclr-17826	1156	95	nine	nine	NUM
iiclr-17826	1156	96	percent	percent	NOUN
iiclr-17826	1156	97	predicted	predict	VERB
iiclr-17826	1156	98	that	that	SCONJ
iiclr-17826	1156	99	their	their	PRON
iiclr-17826	1156	100	reliance	reliance	NOUN
iiclr-17826	1156	101	on	on	ADP
iiclr-17826	1156	102	outside	outside	ADJ
iiclr-17826	1156	103	counsel	counsel	NOUN
iiclr-17826	1156	104	would	would	AUX
iiclr-17826	1156	105	remain	remain	VERB
iiclr-17826	1156	106	stable	stable	ADJ
iiclr-17826	1156	107	,	,	PUNCT
iiclr-17826	1156	108	while	while	SCONJ
iiclr-17826	1156	109	those	those	PRON
iiclr-17826	1156	110	who	who	PRON
iiclr-17826	1156	111	did	do	AUX
iiclr-17826	1156	112	expect	expect	VERB
iiclr-17826	1156	113	a	a	DET
iiclr-17826	1156	114	change	change	NOUN
iiclr-17826	1156	115	thought	think	VERB
iiclr-17826	1156	116	their	their	PRON
iiclr-17826	1156	117	reliance	reliance	NOUN
iiclr-17826	1156	118	on	on	ADP
iiclr-17826	1156	119	outside	outside	ADJ
iiclr-17826	1156	120	counsel	counsel	NOUN
iiclr-17826	1156	121	would	would	AUX
iiclr-17826	1156	122	increase.359	increase.359	VERB
iiclr-17826	1156	123	finally	finally	ADV
iiclr-17826	1156	124	,	,	PUNCT
iiclr-17826	1156	125	the	the	DET
iiclr-17826	1156	126	president	president	NOUN
iiclr-17826	1156	127	and	and	CCONJ
iiclr-17826	1156	128	ceo	ceo	PROPN
iiclr-17826	1156	129	of	of	ADP
iiclr-17826	1156	130	martindale	martindale	PROPN
iiclr-17826	1156	131	-	-	PUNCT
iiclr-17826	1156	132	hubbell	hubbell	PROPN
iiclr-17826	1156	133	,	,	PUNCT
iiclr-17826	1156	134	john	john	PROPN
iiclr-17826	1156	135	lawler	lawler	PROPN
iiclr-17826	1156	136	,	,	PUNCT
iiclr-17826	1156	137	in	in	ADP
iiclr-17826	1156	138	discussing	discuss	VERB
iiclr-17826	1156	139	the	the	DET
iiclr-17826	1156	140	impact	impact	NOUN
iiclr-17826	1156	141	of	of	ADP
iiclr-17826	1156	142	the	the	DET
iiclr-17826	1156	143	new	new	ADJ
iiclr-17826	1156	144	regulations	regulation	NOUN
iiclr-17826	1156	145	and	and	CCONJ
iiclr-17826	1156	146	the	the	DET
iiclr-17826	1156	147	corresponding	corresponding	ADJ
iiclr-17826	1156	148	public	public	ADJ
iiclr-17826	1156	149	expectations	expectation	NOUN
iiclr-17826	1156	150	noted	note	VERB
iiclr-17826	1156	151	that	that	SCONJ
iiclr-17826	1156	152	:	:	PUNCT
iiclr-17826	1156	153	[	[	X
iiclr-17826	1156	154	c]ommon	c]ommon	NOUN
iiclr-17826	1156	155	perceptions	perception	NOUN
iiclr-17826	1156	156	--	--	PUNCT
iiclr-17826	1156	157	or	or	CCONJ
iiclr-17826	1156	158	misconceptions	misconception	NOUN
iiclr-17826	1156	159	-	-	PUNCT
iiclr-17826	1156	160	are	be	AUX
iiclr-17826	1156	161	arguably	arguably	ADV
iiclr-17826	1156	162	the	the	DET
iiclr-17826	1156	163	most	most	ADV
iiclr-17826	1156	164	difficult	difficult	ADJ
iiclr-17826	1156	165	issues	issue	NOUN
iiclr-17826	1156	166	confronting	confront	VERB
iiclr-17826	1156	167	counsel	counsel	NOUN
iiclr-17826	1156	168	in	in	ADP
iiclr-17826	1156	169	the	the	DET
iiclr-17826	1156	170	post	post	NOUN
iiclr-17826	1156	171	-	-	NOUN
iiclr-17826	1156	172	enron	enron	ADJ
iiclr-17826	1156	173	,	,	PUNCT
iiclr-17826	1156	174	post-[sarbanes	post-[sarbanes	PROPN
iiclr-17826	1156	175	-	-	PUNCT
iiclr-17826	1156	176	oxleyl	oxleyl	VERB
iiclr-17826	1156	177	environment	environment	NOUN
iiclr-17826	1156	178	.	.	PUNCT
iiclr-17826	1157	1	regulations	regulation	NOUN
iiclr-17826	1157	2	are	be	AUX
iiclr-17826	1157	3	a	a	DET
iiclr-17826	1157	4	cakewalk	cakewalk	NOUN
iiclr-17826	1157	5	compared	compare	VERB
iiclr-17826	1157	6	to	to	ADP
iiclr-17826	1157	7	the	the	DET
iiclr-17826	1157	8	shifting	shift	VERB
iiclr-17826	1157	9	expectations	expectation	NOUN
iiclr-17826	1157	10	of	of	ADP
iiclr-17826	1157	11	corporate	corporate	ADJ
iiclr-17826	1157	12	clients	client	NOUN
iiclr-17826	1157	13	,	,	PUNCT
iiclr-17826	1157	14	public	public	ADJ
iiclr-17826	1157	15	feelings	feeling	NOUN
iiclr-17826	1157	16	on	on	ADP
iiclr-17826	1157	17	pervasive	pervasive	ADJ
iiclr-17826	1157	18	misconduct	misconduct	NOUN
iiclr-17826	1157	19	,	,	PUNCT
iiclr-17826	1157	20	and	and	CCONJ
iiclr-17826	1157	21	even	even	ADV
iiclr-17826	1157	22	the	the	DET
iiclr-17826	1157	23	self	self	NOUN
iiclr-17826	1157	24	-	-	PUNCT
iiclr-17826	1157	25	image	image	NOUN
iiclr-17826	1157	26	of	of	ADP
iiclr-17826	1157	27	the	the	DET
iiclr-17826	1157	28	company	company	NOUN
iiclr-17826	1157	29	itself	itself	PRON
iiclr-17826	1157	30	,	,	PUNCT
iiclr-17826	1157	31	which	which	PRON
iiclr-17826	1157	32	may	may	AUX
iiclr-17826	1157	33	have	have	AUX
iiclr-17826	1157	34	unwittingly	unwittingly	ADV
iiclr-17826	1157	35	outgrown	outgrow	VERB
iiclr-17826	1157	36	the	the	DET
iiclr-17826	1157	37	style	style	NOUN
iiclr-17826	1157	38	and	and	CCONJ
iiclr-17826	1157	39	structure	structure	NOUN
iiclr-17826	1157	40	of	of	ADP
iiclr-17826	1157	41	its	its	PRON
iiclr-17826	1157	42	governance	governance	NOUN
iiclr-17826	1157	43	program	program	NOUN
iiclr-17826	1157	44	.	.	PUNCT
iiclr-17826	1158	1	360	360	NUM
iiclr-17826	1158	2	he	he	PRON
iiclr-17826	1158	3	concluded	conclude	VERB
iiclr-17826	1158	4	that	that	SCONJ
iiclr-17826	1158	5	"	"	PUNCT
iiclr-17826	1158	6	[	[	X
iiclr-17826	1158	7	t]he	t]he	ADV
iiclr-17826	1158	8	slow	slow	ADJ
iiclr-17826	1158	9	process	process	NOUN
iiclr-17826	1158	10	of	of	ADP
iiclr-17826	1158	11	refashioning	refashion	VERB
iiclr-17826	1158	12	corporate	corporate	ADJ
iiclr-17826	1158	13	culture	culture	NOUN
iiclr-17826	1158	14	rests	rest	VERB
iiclr-17826	1158	15	largely	largely	ADV
iiclr-17826	1158	16	in	in	ADP
iiclr-17826	1158	17	the	the	DET
iiclr-17826	1158	18	hands	hand	NOUN
iiclr-17826	1158	19	of	of	ADP
iiclr-17826	1158	20	the	the	DET
iiclr-17826	1158	21	legal	legal	ADJ
iiclr-17826	1158	22	department	department	NOUN
iiclr-17826	1158	23	.	.	PUNCT
iiclr-17826	1159	1	361	361	NUM
iiclr-17826	1159	2	b.	b.	NOUN
iiclr-17826	1159	3	application	application	NOUN
iiclr-17826	1159	4	issues	issue	NOUN
iiclr-17826	1159	5	for	for	ADP
iiclr-17826	1159	6	foreign	foreign	ADJ
iiclr-17826	1159	7	attorneys	attorney	NOUN
iiclr-17826	1159	8	and	and	CCONJ
iiclr-17826	1159	9	foreign	foreign	ADJ
iiclr-17826	1159	10	private	private	ADJ
iiclr-17826	1159	11	issuers	issuer	NOUN
iiclr-17826	1159	12	the	the	DET
iiclr-17826	1159	13	sec	sec	PROPN
iiclr-17826	1159	14	's	's	PART
iiclr-17826	1159	15	final	final	ADJ
iiclr-17826	1159	16	rule	rule	NOUN
iiclr-17826	1159	17	for	for	ADP
iiclr-17826	1159	18	corporate	corporate	ADJ
iiclr-17826	1159	19	attorneys	attorney	NOUN
iiclr-17826	1159	20	was	be	AUX
iiclr-17826	1159	21	meant	mean	VERB
iiclr-17826	1159	22	to	to	PART
iiclr-17826	1159	23	change	change	VERB
iiclr-17826	1159	24	the	the	DET
iiclr-17826	1159	25	culture	culture	NOUN
iiclr-17826	1159	26	of	of	ADP
iiclr-17826	1159	27	corporate	corporate	ADJ
iiclr-17826	1159	28	governance	governance	NOUN
iiclr-17826	1159	29	that	that	PRON
iiclr-17826	1159	30	produced	produce	VERB
iiclr-17826	1159	31	enron	enron	PROPN
iiclr-17826	1159	32	,	,	PUNCT
iiclr-17826	1159	33	but	but	CCONJ
iiclr-17826	1159	34	some	some	PRON
iiclr-17826	1159	35	suggest	suggest	VERB
iiclr-17826	1159	36	that	that	SCONJ
iiclr-17826	1159	37	the	the	DET
iiclr-17826	1159	38	real	real	ADJ
iiclr-17826	1159	39	cultural	cultural	ADJ
iiclr-17826	1159	40	revolution	revolution	NOUN
iiclr-17826	1159	41	may	may	AUX
iiclr-17826	1159	42	come	come	VERB
iiclr-17826	1159	43	not	not	PART
iiclr-17826	1159	44	in	in	ADP
iiclr-17826	1159	45	the	the	DET
iiclr-17826	1159	46	way	way	NOUN
iiclr-17826	1159	47	companies	company	NOUN
iiclr-17826	1159	48	are	be	AUX
iiclr-17826	1159	49	ran	run	VERB
iiclr-17826	1159	50	but	but	CCONJ
iiclr-17826	1159	51	in	in	ADP
iiclr-17826	1159	52	353	353	NUM
iiclr-17826	1159	53	.	.	PUNCT
iiclr-17826	1160	1	i	i	PRON
iiclr-17826	1160	2	d.	d.	PROPN
iiclr-17826	1160	3	354	354	NUM
iiclr-17826	1160	4	.	.	PUNCT
iiclr-17826	1161	1	i	i	PRON
iiclr-17826	1161	2	d.	d.	PROPN
iiclr-17826	1161	3	355	355	NUM
iiclr-17826	1161	4	.	.	PUNCT
iiclr-17826	1162	1	i	i	PRON
iiclr-17826	1162	2	d.	d.	PROPN
iiclr-17826	1162	3	356	356	NUM
iiclr-17826	1162	4	.	.	PUNCT
iiclr-17826	1162	5	martindale	martindale	NOUN
iiclr-17826	1162	6	-	-	PUNCT
iiclr-17826	1162	7	hubble	hubble	NOUN
iiclr-17826	1162	8	poll	poll	NOUN
iiclr-17826	1162	9	,	,	PUNCT
iiclr-17826	1162	10	supra	supra	PROPN
iiclr-17826	1162	11	note	note	NOUN
iiclr-17826	1162	12	343	343	NUM
iiclr-17826	1162	13	,	,	PUNCT
iiclr-17826	1162	14	at	at	ADP
iiclr-17826	1162	15	1	1	NUM
iiclr-17826	1162	16	.	.	PUNCT
iiclr-17826	1162	17	357	357	NUM
iiclr-17826	1162	18	.	.	PUNCT
iiclr-17826	1163	1	i	i	PRON
iiclr-17826	1163	2	d.	d.	PROPN
iiclr-17826	1163	3	358	358	NUM
iiclr-17826	1163	4	.	.	PUNCT
iiclr-17826	1164	1	i	i	PRON
iiclr-17826	1164	2	d.	d.	NOUN
iiclr-17826	1164	3	ten	ten	NUM
iiclr-17826	1164	4	percent	percent	NOUN
iiclr-17826	1164	5	of	of	ADP
iiclr-17826	1164	6	the	the	DET
iiclr-17826	1164	7	iba	iba	PROPN
iiclr-17826	1164	8	indicated	indicate	VERB
iiclr-17826	1164	9	that	that	SCONJ
iiclr-17826	1164	10	they	they	PRON
iiclr-17826	1164	11	were	be	AUX
iiclr-17826	1164	12	not	not	PART
iiclr-17826	1164	13	sure	sure	ADJ
iiclr-17826	1164	14	how	how	SCONJ
iiclr-17826	1164	15	the	the	DET
iiclr-17826	1164	16	new	new	ADJ
iiclr-17826	1164	17	u.s	u.s	PROPN
iiclr-17826	1164	18	.	.	PROPN
iiclr-17826	1164	19	regulations	regulation	NOUN
iiclr-17826	1164	20	would	would	AUX
iiclr-17826	1164	21	impact	impact	VERB
iiclr-17826	1164	22	their	their	PRON
iiclr-17826	1164	23	legal	legal	ADJ
iiclr-17826	1164	24	responsibilities	responsibility	NOUN
iiclr-17826	1164	25	.	.	PUNCT
iiclr-17826	1165	1	i	i	PRON
iiclr-17826	1165	2	d.	d.	PROPN
iiclr-17826	1165	3	359	359	NUM
iiclr-17826	1165	4	.	.	PUNCT
iiclr-17826	1166	1	i	i	PRON
iiclr-17826	1166	2	d.	d.	PROPN
iiclr-17826	1166	3	at	at	ADP
iiclr-17826	1166	4	2	2	NUM
iiclr-17826	1166	5	.	.	NOUN
iiclr-17826	1166	6	360	360	NUM
iiclr-17826	1166	7	.	.	PUNCT
iiclr-17826	1167	1	john	john	PROPN
iiclr-17826	1167	2	lawler	lawler	PROPN
iiclr-17826	1167	3	,	,	PUNCT
iiclr-17826	1167	4	a	a	DET
iiclr-17826	1167	5	letter	letter	NOUN
iiclr-17826	1167	6	from	from	ADP
iiclr-17826	1167	7	the	the	DET
iiclr-17826	1167	8	president	president	NOUN
iiclr-17826	1167	9	,	,	PUNCT
iiclr-17826	1167	10	martindale	martindale	PROPN
iiclr-17826	1167	11	hubbell	hubbell	PROPN
iiclr-17826	1167	12	's	's	PART
iiclr-17826	1167	13	counsel	counsel	NOUN
iiclr-17826	1167	14	to	to	PART
iiclr-17826	1167	15	counsel	counsel	VERB
iiclr-17826	1167	16	,	,	PUNCT
iiclr-17826	1167	17	3	3	NUM
iiclr-17826	1167	18	connections	connection	NOUN
iiclr-17826	1167	19	2	2	NUM
iiclr-17826	1167	20	,	,	PUNCT
iiclr-17826	1167	21	at	at	ADP
iiclr-17826	1167	22	2	2	NUM
iiclr-17826	1167	23	(	(	PUNCT
iiclr-17826	1167	24	summer	summer	NOUN
iiclr-17826	1167	25	,	,	PUNCT
iiclr-17826	1167	26	2003	2003	NUM
iiclr-17826	1167	27	)	)	PUNCT
iiclr-17826	1167	28	.	.	PUNCT
iiclr-17826	1168	1	361	361	X
iiclr-17826	1168	2	.	.	PUNCT
iiclr-17826	1169	1	i	i	PRON
iiclr-17826	1169	2	d.	d.	PROPN
iiclr-17826	1170	1	[	[	X
iiclr-17826	1170	2	vol	vol	NOUN
iiclr-17826	1170	3	.	.	PUNCT
iiclr-17826	1171	1	14:3	14:3	NUM
iiclr-17826	1171	2	challenges	challenge	NOUN
iiclr-17826	1171	3	for	for	ADP
iiclr-17826	1171	4	foreign	foreign	ADJ
iiclr-17826	1171	5	at'rorneys	at'rorney	NOUN
iiclr-17826	1171	6	the	the	DET
iiclr-17826	1171	7	way	way	NOUN
iiclr-17826	1171	8	they	they	PRON
iiclr-17826	1171	9	relate	relate	VERB
iiclr-17826	1171	10	to	to	ADP
iiclr-17826	1171	11	their	their	PRON
iiclr-17826	1171	12	lawyers.362	lawyers.362	VERB
iiclr-17826	1171	13	they	they	PRON
iiclr-17826	1171	14	reason	reason	NOUN
iiclr-17826	1171	15	that	that	SCONJ
iiclr-17826	1171	16	turning	turn	VERB
iiclr-17826	1171	17	corporate	corporate	ADJ
iiclr-17826	1171	18	lawyers	lawyer	NOUN
iiclr-17826	1171	19	into	into	ADP
iiclr-17826	1171	20	"	"	PUNCT
iiclr-17826	1171	21	watchdogs	watchdog	NOUN
iiclr-17826	1171	22	"	"	PUNCT
iiclr-17826	1171	23	will	will	AUX
iiclr-17826	1171	24	cause	cause	VERB
iiclr-17826	1171	25	corporate	corporate	ADJ
iiclr-17826	1171	26	executives	executive	NOUN
iiclr-17826	1171	27	to	to	PART
iiclr-17826	1171	28	avoid	avoid	VERB
iiclr-17826	1171	29	them	they	PRON
iiclr-17826	1171	30	not	not	PART
iiclr-17826	1171	31	confide	confide	VERB
iiclr-17826	1171	32	in	in	ADV
iiclr-17826	1171	33	them.363	them.363	ADV
iiclr-17826	1171	34	after	after	ADV
iiclr-17826	1171	35	all	all	ADV
iiclr-17826	1171	36	,	,	PUNCT
iiclr-17826	1171	37	corporate	corporate	ADJ
iiclr-17826	1171	38	executives	executive	NOUN
iiclr-17826	1171	39	often	often	ADV
iiclr-17826	1171	40	avoid	avoid	VERB
iiclr-17826	1171	41	gatekeepers	gatekeeper	NOUN
iiclr-17826	1171	42	;	;	PUNCT
iiclr-17826	1171	43	they	they	PRON
iiclr-17826	1171	44	are	be	AUX
iiclr-17826	1171	45	attracted	attract	VERB
iiclr-17826	1171	46	to	to	PART
iiclr-17826	1171	47	problem	problem	VERB
iiclr-17826	1171	48	solvers.3'6	solvers.3'6	NOUN
iiclr-17826	1171	49	as	as	ADP
iiclr-17826	1171	50	a	a	DET
iiclr-17826	1171	51	result	result	NOUN
iiclr-17826	1171	52	,	,	PUNCT
iiclr-17826	1171	53	corporate	corporate	ADJ
iiclr-17826	1171	54	executives	executive	NOUN
iiclr-17826	1171	55	"	"	PUNCT
iiclr-17826	1171	56	may	may	AUX
iiclr-17826	1171	57	end	end	VERB
iiclr-17826	1171	58	up	up	ADP
iiclr-17826	1171	59	breaking	break	VERB
iiclr-17826	1171	60	more	more	ADJ
iiclr-17826	1171	61	laws	law	NOUN
iiclr-17826	1171	62	out	out	ADP
iiclr-17826	1171	63	of	of	ADP
iiclr-17826	1171	64	ignorance	ignorance	NOUN
iiclr-17826	1171	65	than	than	SCONJ
iiclr-17826	1171	66	they	they	PRON
iiclr-17826	1171	67	ever	ever	ADV
iiclr-17826	1171	68	did	do	VERB
iiclr-17826	1171	69	by	by	ADP
iiclr-17826	1171	70	design	design	NOUN
iiclr-17826	1171	71	.	.	PUNCT
iiclr-17826	1172	1	3	3	NUM
iiclr-17826	1172	2	6	6	NUM
iiclr-17826	1172	3	'	'	PUNCT
iiclr-17826	1172	4	the	the	DET
iiclr-17826	1172	5	unintended	unintended	ADJ
iiclr-17826	1172	6	consequence	consequence	NOUN
iiclr-17826	1172	7	may	may	AUX
iiclr-17826	1172	8	be	be	AUX
iiclr-17826	1172	9	that	that	SCONJ
iiclr-17826	1172	10	corporations	corporation	NOUN
iiclr-17826	1172	11	will	will	AUX
iiclr-17826	1172	12	become	become	VERB
iiclr-17826	1172	13	more	more	ADV
iiclr-17826	1172	14	secretive	secretive	ADJ
iiclr-17826	1172	15	,	,	PUNCT
iiclr-17826	1172	16	not	not	PART
iiclr-17826	1172	17	more	more	ADJ
iiclr-17826	1172	18	transparent.3	transparent.3	ADJ
iiclr-17826	1172	19	66	66	NUM
iiclr-17826	1172	20	furthermore	furthermore	ADV
iiclr-17826	1172	21	,	,	PUNCT
iiclr-17826	1172	22	with	with	ADP
iiclr-17826	1172	23	regard	regard	NOUN
iiclr-17826	1172	24	to	to	ADP
iiclr-17826	1172	25	the	the	DET
iiclr-17826	1172	26	behavioral	behavioral	ADJ
iiclr-17826	1172	27	impact	impact	NOUN
iiclr-17826	1172	28	of	of	ADP
iiclr-17826	1172	29	the	the	DET
iiclr-17826	1172	30	sec	sec	PROPN
iiclr-17826	1172	31	's	's	PART
iiclr-17826	1172	32	final	final	ADJ
iiclr-17826	1172	33	rule	rule	NOUN
iiclr-17826	1172	34	,	,	PUNCT
iiclr-17826	1172	35	some	some	DET
iiclr-17826	1172	36	foresee	foresee	ADJ
iiclr-17826	1172	37	potential	potential	ADJ
iiclr-17826	1172	38	personal	personal	ADJ
iiclr-17826	1172	39	dilemmas	dilemma	NOUN
iiclr-17826	1172	40	,	,	PUNCT
iiclr-17826	1172	41	especially	especially	ADV
iiclr-17826	1172	42	with	with	ADP
iiclr-17826	1172	43	regard	regard	NOUN
iiclr-17826	1172	44	to	to	ADP
iiclr-17826	1172	45	outside	outside	ADJ
iiclr-17826	1172	46	counsel	counsel	NOUN
iiclr-17826	1172	47	.	.	PUNCT
iiclr-17826	1173	1	367	367	NUM
iiclr-17826	1174	1	it	it	PRON
iiclr-17826	1174	2	starts	start	VERB
iiclr-17826	1174	3	with	with	ADP
iiclr-17826	1174	4	the	the	DET
iiclr-17826	1174	5	notion	notion	NOUN
iiclr-17826	1174	6	that	that	SCONJ
iiclr-17826	1174	7	outside	outside	ADJ
iiclr-17826	1174	8	attorneys	attorney	NOUN
iiclr-17826	1174	9	generally	generally	ADV
iiclr-17826	1174	10	do	do	AUX
iiclr-17826	1174	11	not	not	PART
iiclr-17826	1174	12	retain	retain	VERB
iiclr-17826	1174	13	clients	client	NOUN
iiclr-17826	1174	14	,	,	PUNCT
iiclr-17826	1174	15	rather	rather	ADV
iiclr-17826	1174	16	clients	client	NOUN
iiclr-17826	1174	17	retain	retain	VERB
iiclr-17826	1174	18	attorneys.16	attorneys.16	PROPN
iiclr-17826	1174	19	'	'	PUNCT
iiclr-17826	1174	20	also	also	ADV
iiclr-17826	1174	21	,	,	PUNCT
iiclr-17826	1174	22	even	even	ADV
iiclr-17826	1174	23	though	though	SCONJ
iiclr-17826	1174	24	the	the	DET
iiclr-17826	1174	25	organization	organization	NOUN
iiclr-17826	1174	26	is	be	AUX
iiclr-17826	1174	27	the	the	DET
iiclr-17826	1174	28	client	client	NOUN
iiclr-17826	1174	29	,	,	PUNCT
iiclr-17826	1174	30	the	the	DET
iiclr-17826	1174	31	attorney	attorney	NOUN
iiclr-17826	1174	32	is	be	AUX
iiclr-17826	1174	33	typically	typically	ADV
iiclr-17826	1174	34	hired	hire	VERB
iiclr-17826	1174	35	by	by	ADP
iiclr-17826	1174	36	and	and	CCONJ
iiclr-17826	1174	37	has	have	VERB
iiclr-17826	1174	38	primary	primary	ADJ
iiclr-17826	1174	39	contact	contact	NOUN
iiclr-17826	1174	40	with	with	ADP
iiclr-17826	1174	41	only	only	ADV
iiclr-17826	1174	42	a	a	DET
iiclr-17826	1174	43	few	few	ADJ
iiclr-17826	1174	44	corporate	corporate	ADJ
iiclr-17826	1174	45	managers.3	managers.3	NOUN
iiclr-17826	1174	46	69	69	NUM
iiclr-17826	1174	47	those	those	DET
iiclr-17826	1174	48	same	same	ADJ
iiclr-17826	1174	49	individuals	individual	NOUN
iiclr-17826	1174	50	generally	generally	ADV
iiclr-17826	1174	51	define	define	VERB
iiclr-17826	1174	52	the	the	DET
iiclr-17826	1174	53	objectives	objective	NOUN
iiclr-17826	1174	54	of	of	ADP
iiclr-17826	1174	55	the	the	DET
iiclr-17826	1174	56	representation	representation	NOUN
iiclr-17826	1174	57	and	and	CCONJ
iiclr-17826	1174	58	identify	identify	VERB
iiclr-17826	1174	59	the	the	DET
iiclr-17826	1174	60	responsibilities	responsibility	NOUN
iiclr-17826	1174	61	for	for	ADP
iiclr-17826	1174	62	which	which	PRON
iiclr-17826	1174	63	the	the	DET
iiclr-17826	1174	64	attorney	attorney	NOUN
iiclr-17826	1174	65	has	have	AUX
iiclr-17826	1174	66	been	be	AUX
iiclr-17826	1174	67	retained.37	retained.37	VERB
iiclr-17826	1174	68	ultimately	ultimately	ADV
iiclr-17826	1174	69	,	,	PUNCT
iiclr-17826	1174	70	they	they	PRON
iiclr-17826	1174	71	make	make	VERB
iiclr-17826	1174	72	the	the	DET
iiclr-17826	1174	73	critical	critical	ADJ
iiclr-17826	1174	74	decisions	decision	NOUN
iiclr-17826	1174	75	as	as	ADP
iiclr-17826	1174	76	to	to	ADP
iiclr-17826	1174	77	the	the	DET
iiclr-17826	1174	78	attorney	attorney	NOUN
iiclr-17826	1174	79	's	's	PART
iiclr-17826	1174	80	retention	retention	NOUN
iiclr-17826	1174	81	,	,	PUNCT
iiclr-17826	1174	82	compensation	compensation	NOUN
iiclr-17826	1174	83	,	,	PUNCT
iiclr-17826	1174	84	and	and	CCONJ
iiclr-17826	1174	85	performance	performance	NOUN
iiclr-17826	1174	86	evaluation.37	evaluation.37	NOUN
iiclr-17826	1174	87	"	"	PUNCT
iiclr-17826	1174	88	'	'	PUNCT
iiclr-17826	1174	89	as	as	ADP
iiclr-17826	1174	90	a	a	DET
iiclr-17826	1174	91	result	result	NOUN
iiclr-17826	1174	92	,	,	PUNCT
iiclr-17826	1174	93	even	even	ADV
iiclr-17826	1174	94	though	though	SCONJ
iiclr-17826	1174	95	the	the	DET
iiclr-17826	1174	96	attorney	attorney	NOUN
iiclr-17826	1174	97	's	's	PART
iiclr-17826	1174	98	final	final	ADJ
iiclr-17826	1174	99	allegiance	allegiance	NOUN
iiclr-17826	1174	100	runs	run	VERB
iiclr-17826	1174	101	to	to	ADP
iiclr-17826	1174	102	the	the	DET
iiclr-17826	1174	103	corporation	corporation	NOUN
iiclr-17826	1174	104	,	,	PUNCT
iiclr-17826	1174	105	the	the	DET
iiclr-17826	1174	106	attorney	attorney	NOUN
iiclr-17826	1174	107	's	's	PART
iiclr-17826	1174	108	day	day	NOUN
iiclr-17826	1174	109	-	-	PUNCT
iiclr-17826	1174	110	to	to	ADP
iiclr-17826	1174	111	-	-	PUNCT
iiclr-17826	1174	112	day	day	NOUN
iiclr-17826	1174	113	responsibilities	responsibility	NOUN
iiclr-17826	1174	114	include	include	VERB
iiclr-17826	1174	115	reporting	report	VERB
iiclr-17826	1174	116	to	to	ADP
iiclr-17826	1174	117	and	and	CCONJ
iiclr-17826	1174	118	pleasing	please	VERB
iiclr-17826	1174	119	these	these	DET
iiclr-17826	1174	120	individuals.372	individuals.372	NOUN
iiclr-17826	1174	121	in	in	ADP
iiclr-17826	1174	122	an	an	DET
iiclr-17826	1174	123	era	era	NOUN
iiclr-17826	1174	124	in	in	ADP
iiclr-17826	1174	125	which	which	PRON
iiclr-17826	1174	126	major	major	ADJ
iiclr-17826	1174	127	corporations	corporation	NOUN
iiclr-17826	1174	128	routinely	routinely	ADV
iiclr-17826	1174	129	retain	retain	VERB
iiclr-17826	1174	130	a	a	DET
iiclr-17826	1174	131	number	number	NOUN
iiclr-17826	1174	132	of	of	ADP
iiclr-17826	1174	133	outside	outside	ADJ
iiclr-17826	1174	134	law	law	NOUN
iiclr-17826	1174	135	firms	firm	NOUN
iiclr-17826	1174	136	,	,	PUNCT
iiclr-17826	1174	137	no	no	DET
iiclr-17826	1174	138	attorney	attorney	NOUN
iiclr-17826	1174	139	's	's	PART
iiclr-17826	1174	140	position	position	NOUN
iiclr-17826	1174	141	is	be	AUX
iiclr-17826	1174	142	safe.373	safe.373	NOUN
iiclr-17826	1174	143	the	the	DET
iiclr-17826	1174	144	personal	personal	ADJ
iiclr-17826	1174	145	dilemma	dilemma	NOUN
iiclr-17826	1174	146	arises	arise	VERB
iiclr-17826	1174	147	when	when	SCONJ
iiclr-17826	1174	148	the	the	DET
iiclr-17826	1174	149	attorney	attorney	NOUN
iiclr-17826	1174	150	becomes	become	VERB
iiclr-17826	1174	151	aware	aware	ADJ
iiclr-17826	1174	152	of	of	ADP
iiclr-17826	1174	153	a	a	DET
iiclr-17826	1174	154	material	material	NOUN
iiclr-17826	1174	155	violation	violation	NOUN
iiclr-17826	1174	156	of	of	ADP
iiclr-17826	1174	157	u.s	u.s	PROPN
iiclr-17826	1174	158	.	.	PROPN
iiclr-17826	1174	159	securities	security	NOUN
iiclr-17826	1174	160	law	law	NOUN
iiclr-17826	1174	161	(	(	PUNCT
iiclr-17826	1174	162	assuming	assume	VERB
iiclr-17826	1174	163	the	the	DET
iiclr-17826	1174	164	attorney	attorney	NOUN
iiclr-17826	1174	165	meets	meet	VERB
iiclr-17826	1174	166	the	the	DET
iiclr-17826	1174	167	362	362	NUM
iiclr-17826	1174	168	.	.	PUNCT
iiclr-17826	1175	1	waldmeir	waldmeir	PROPN
iiclr-17826	1175	2	,	,	PUNCT
iiclr-17826	1175	3	hidden	hide	VERB
iiclr-17826	1175	4	dangers	danger	NOUN
iiclr-17826	1175	5	,	,	PUNCT
iiclr-17826	1175	6	supra	supra	PROPN
iiclr-17826	1175	7	note	note	NOUN
iiclr-17826	1175	8	123	123	NUM
iiclr-17826	1175	9	.	.	PUNCT
iiclr-17826	1176	1	363	363	NUM
iiclr-17826	1176	2	.	.	PUNCT
iiclr-17826	1177	1	see	see	VERB
iiclr-17826	1177	2	i	i	PRON
iiclr-17826	1177	3	d.	d.	PROPN
iiclr-17826	1177	4	364	364	NUM
iiclr-17826	1177	5	.	.	PUNCT
iiclr-17826	1178	1	i	i	PRON
iiclr-17826	1178	2	d.	d.	PROPN
iiclr-17826	1178	3	365	365	NUM
iiclr-17826	1178	4	.	.	PUNCT
iiclr-17826	1179	1	i	i	PRON
iiclr-17826	1179	2	d.	d.	PROPN
iiclr-17826	1179	3	(	(	PUNCT
iiclr-17826	1179	4	quoting	quote	VERB
iiclr-17826	1179	5	burton	burton	PROPN
iiclr-17826	1179	6	staniar	staniar	PROPN
iiclr-17826	1179	7	,	,	PUNCT
iiclr-17826	1179	8	chief	chief	ADJ
iiclr-17826	1179	9	executive	executive	NOUN
iiclr-17826	1179	10	of	of	ADP
iiclr-17826	1179	11	knoll	knoll	PROPN
iiclr-17826	1179	12	,	,	PUNCT
iiclr-17826	1179	13	from	from	ADP
iiclr-17826	1179	14	his	his	PRON
iiclr-17826	1179	15	speech	speech	NOUN
iiclr-17826	1179	16	before	before	ADP
iiclr-17826	1179	17	a	a	DET
iiclr-17826	1179	18	conference	conference	NOUN
iiclr-17826	1179	19	of	of	ADP
iiclr-17826	1179	20	attorneys	attorney	NOUN
iiclr-17826	1179	21	at	at	ADP
iiclr-17826	1179	22	georgetown	georgetown	PROPN
iiclr-17826	1179	23	university	university	PROPN
iiclr-17826	1179	24	law	law	NOUN
iiclr-17826	1179	25	school	school	NOUN
iiclr-17826	1179	26	)	)	PUNCT
iiclr-17826	1179	27	.	.	PUNCT
iiclr-17826	1180	1	see	see	VERB
iiclr-17826	1180	2	also	also	ADV
iiclr-17826	1180	3	waldmeir	waldmeir	NOUN
iiclr-17826	1180	4	,	,	PUNCT
iiclr-17826	1180	5	lawyers	lawyer	NOUN
iiclr-17826	1180	6	on	on	ADP
iiclr-17826	1180	7	duly	duly	ADV
iiclr-17826	1180	8	,	,	PUNCT
iiclr-17826	1180	9	supra	supra	PROPN
iiclr-17826	1180	10	note	note	PROPN
iiclr-17826	1180	11	86	86	NUM
iiclr-17826	1180	12	.	.	PUNCT
iiclr-17826	1181	1	where	where	SCONJ
iiclr-17826	1181	2	lawyers	lawyer	NOUN
iiclr-17826	1181	3	are	be	AUX
iiclr-17826	1181	4	forced	force	VERB
iiclr-17826	1181	5	to	to	PART
iiclr-17826	1181	6	spy	spy	VERB
iiclr-17826	1181	7	on	on	ADP
iiclr-17826	1181	8	everything	everything	PRON
iiclr-17826	1181	9	management	management	NOUN
iiclr-17826	1181	10	does	do	VERB
iiclr-17826	1181	11	,	,	PUNCT
iiclr-17826	1181	12	secondguessing	secondguesse	VERB
iiclr-17826	1181	13	business	business	NOUN
iiclr-17826	1181	14	decisions	decision	NOUN
iiclr-17826	1181	15	and	and	CCONJ
iiclr-17826	1181	16	ratting	rat	VERB
iiclr-17826	1181	17	on	on	ADP
iiclr-17826	1181	18	managers	manager	NOUN
iiclr-17826	1181	19	to	to	ADP
iiclr-17826	1181	20	the	the	DET
iiclr-17826	1181	21	board	board	NOUN
iiclr-17826	1181	22	,	,	PUNCT
iiclr-17826	1181	23	company	company	NOUN
iiclr-17826	1181	24	officials	official	NOUN
iiclr-17826	1181	25	may	may	AUX
iiclr-17826	1181	26	be	be	AUX
iiclr-17826	1181	27	reluctant	reluctant	ADJ
iiclr-17826	1181	28	to	to	PART
iiclr-17826	1181	29	seek	seek	VERB
iiclr-17826	1181	30	legal	legal	ADJ
iiclr-17826	1181	31	advice	advice	NOUN
iiclr-17826	1181	32	...	...	PUNCT
iiclr-17826	1181	33	and	and	CCONJ
iiclr-17826	1181	34	if	if	SCONJ
iiclr-17826	1181	35	they	they	PRON
iiclr-17826	1181	36	do	do	AUX
iiclr-17826	1181	37	not	not	PART
iiclr-17826	1181	38	know	know	VERB
iiclr-17826	1181	39	what	what	PRON
iiclr-17826	1181	40	the	the	DET
iiclr-17826	1181	41	law	law	NOUN
iiclr-17826	1181	42	is	be	AUX
iiclr-17826	1181	43	,	,	PUNCT
iiclr-17826	1181	44	there	there	PRON
iiclr-17826	1181	45	is	be	VERB
iiclr-17826	1181	46	even	even	ADV
iiclr-17826	1181	47	more	more	ADJ
iiclr-17826	1181	48	chance	chance	NOUN
iiclr-17826	1181	49	they	they	PRON
iiclr-17826	1181	50	will	will	AUX
iiclr-17826	1181	51	break	break	VERB
iiclr-17826	1181	52	it	it	PRON
iiclr-17826	1181	53	.	.	PUNCT
iiclr-17826	1182	1	i	i	PRON
iiclr-17826	1182	2	d.	d.	PROPN
iiclr-17826	1182	3	366	366	NUM
iiclr-17826	1182	4	.	.	PUNCT
iiclr-17826	1183	1	waldmeir	waldmeir	PROPN
iiclr-17826	1183	2	,	,	PUNCT
iiclr-17826	1183	3	hidden	hide	VERB
iiclr-17826	1183	4	dangers	danger	NOUN
iiclr-17826	1183	5	,	,	PUNCT
iiclr-17826	1183	6	supra	supra	PROPN
iiclr-17826	1183	7	note	note	NOUN
iiclr-17826	1183	8	123	123	NUM
iiclr-17826	1183	9	.	.	PUNCT
iiclr-17826	1184	1	367	367	NUM
iiclr-17826	1184	2	.	.	PUNCT
iiclr-17826	1185	1	see	see	VERB
iiclr-17826	1185	2	fisch	fisch	PROPN
iiclr-17826	1185	3	&	&	CCONJ
iiclr-17826	1185	4	rosen	rosen	PROPN
iiclr-17826	1185	5	,	,	PUNCT
iiclr-17826	1185	6	supra	supra	PROPN
iiclr-17826	1185	7	note	note	PROPN
iiclr-17826	1185	8	122	122	NUM
iiclr-17826	1185	9	,	,	PUNCT
iiclr-17826	1185	10	at	at	ADP
iiclr-17826	1185	11	1123	1123	NUM
iiclr-17826	1185	12	.	.	PUNCT
iiclr-17826	1186	1	see	see	VERB
iiclr-17826	1186	2	also	also	ADV
iiclr-17826	1186	3	palmer	palmer	NOUN
iiclr-17826	1186	4	,	,	PUNCT
iiclr-17826	1186	5	supra	supra	PROPN
iiclr-17826	1186	6	note	note	NOUN
iiclr-17826	1186	7	93	93	NUM
iiclr-17826	1186	8	(	(	PUNCT
iiclr-17826	1186	9	stating	state	VERB
iiclr-17826	1186	10	that	that	SCONJ
iiclr-17826	1186	11	the	the	DET
iiclr-17826	1186	12	reporting	reporting	NOUN
iiclr-17826	1186	13	duties	duty	NOUN
iiclr-17826	1186	14	raise	raise	VERB
iiclr-17826	1186	15	"	"	PUNCT
iiclr-17826	1186	16	thorny	thorny	ADJ
iiclr-17826	1186	17	management	management	NOUN
iiclr-17826	1186	18	issues	issue	NOUN
iiclr-17826	1186	19	"	"	PUNCT
iiclr-17826	1186	20	)	)	PUNCT
iiclr-17826	1186	21	.	.	PUNCT
iiclr-17826	1187	1	for	for	ADP
iiclr-17826	1187	2	global	global	ADJ
iiclr-17826	1187	3	law	law	NOUN
iiclr-17826	1187	4	firms	firm	NOUN
iiclr-17826	1187	5	serving	serve	VERB
iiclr-17826	1187	6	international	international	ADJ
iiclr-17826	1187	7	issuers	issuer	NOUN
iiclr-17826	1187	8	,	,	PUNCT
iiclr-17826	1187	9	the	the	DET
iiclr-17826	1187	10	difficulties	difficulty	NOUN
iiclr-17826	1187	11	are	be	AUX
iiclr-17826	1187	12	compounded	compound	VERB
iiclr-17826	1187	13	.	.	PUNCT
iiclr-17826	1188	1	i	i	PRON
iiclr-17826	1188	2	d.	d.	PROPN
iiclr-17826	1188	3	firms	firm	NOUN
iiclr-17826	1188	4	must	must	AUX
iiclr-17826	1188	5	determine	determine	VERB
iiclr-17826	1188	6	how	how	SCONJ
iiclr-17826	1188	7	to	to	PART
iiclr-17826	1188	8	comply	comply	VERB
iiclr-17826	1188	9	with	with	ADP
iiclr-17826	1188	10	the	the	DET
iiclr-17826	1188	11	new	new	ADJ
iiclr-17826	1188	12	rule	rule	NOUN
iiclr-17826	1188	13	while	while	SCONJ
iiclr-17826	1188	14	at	at	ADP
iiclr-17826	1188	15	the	the	DET
iiclr-17826	1188	16	same	same	ADJ
iiclr-17826	1188	17	time	time	NOUN
iiclr-17826	1188	18	preserving	preserve	VERB
iiclr-17826	1188	19	the	the	DET
iiclr-17826	1188	20	confidentiality	confidentiality	NOUN
iiclr-17826	1188	21	of	of	ADP
iiclr-17826	1188	22	communication	communication	NOUN
iiclr-17826	1188	23	and	and	CCONJ
iiclr-17826	1188	24	trust	trust	NOUN
iiclr-17826	1188	25	fundamental	fundamental	ADJ
iiclr-17826	1188	26	to	to	ADP
iiclr-17826	1188	27	the	the	DET
iiclr-17826	1188	28	attorney	attorney	NOUN
iiclr-17826	1188	29	-	-	PUNCT
iiclr-17826	1188	30	client	client	NOUN
iiclr-17826	1188	31	relationship	relationship	NOUN
iiclr-17826	1188	32	.	.	PUNCT
iiclr-17826	1189	1	i	i	PRON
iiclr-17826	1189	2	d.	d.	PROPN
iiclr-17826	1189	3	368	368	NUM
iiclr-17826	1189	4	.	.	PUNCT
iiclr-17826	1190	1	fisch	fisch	PROPN
iiclr-17826	1190	2	&	&	CCONJ
iiclr-17826	1190	3	rosen	rosen	PROPN
iiclr-17826	1190	4	,	,	PUNCT
iiclr-17826	1190	5	supra	supra	PROPN
iiclr-17826	1190	6	note	note	PROPN
iiclr-17826	1190	7	122	122	NUM
iiclr-17826	1190	8	,	,	PUNCT
iiclr-17826	1190	9	at	at	ADP
iiclr-17826	1190	10	1123	1123	NUM
iiclr-17826	1190	11	.	.	PUNCT
iiclr-17826	1191	1	369	369	NUM
iiclr-17826	1191	2	.	.	PUNCT
iiclr-17826	1192	1	i	i	PRON
iiclr-17826	1192	2	d.	d.	PROPN
iiclr-17826	1192	3	370	370	NUM
iiclr-17826	1192	4	.	.	PUNCT
iiclr-17826	1193	1	i	i	PRON
iiclr-17826	1193	2	d.	d.	PROPN
iiclr-17826	1193	3	371	371	NUM
iiclr-17826	1193	4	.	.	PUNCT
iiclr-17826	1194	1	i	i	PRON
iiclr-17826	1194	2	d.	d.	PROPN
iiclr-17826	1194	3	372	372	NUM
iiclr-17826	1194	4	.	.	PUNCT
iiclr-17826	1195	1	i	i	PRON
iiclr-17826	1195	2	d.	d.	PROPN
iiclr-17826	1195	3	373	373	NUM
iiclr-17826	1195	4	.	.	PUNCT
iiclr-17826	1196	1	i	i	PRON
iiclr-17826	1196	2	d.	d.	PROPN
iiclr-17826	1196	3	2004	2004	NUM
iiclr-17826	1196	4	]	]	PUNCT
iiclr-17826	1197	1	ind	ind	NOUN
iiclr-17826	1197	2	.	.	PUNCT
iiclr-17826	1198	1	int'l	int'l	PROPN
iiclr-17826	1198	2	&	&	CCONJ
iiclr-17826	1198	3	comp	comp	PROPN
iiclr-17826	1198	4	.	.	PUNCT
iiclr-17826	1199	1	l.	l.	PROPN
iiclr-17826	1199	2	rev	rev	PROPN
iiclr-17826	1199	3	.	.	PUNCT
iiclr-17826	1200	1	elements	element	NOUN
iiclr-17826	1200	2	of	of	ADP
iiclr-17826	1200	3	the	the	DET
iiclr-17826	1200	4	final	final	ADJ
iiclr-17826	1200	5	rules	rule	NOUN
iiclr-17826	1200	6	subjecting	subject	VERB
iiclr-17826	1200	7	him	he	PRON
iiclr-17826	1200	8	or	or	CCONJ
iiclr-17826	1200	9	her	she	PRON
iiclr-17826	1200	10	to	to	PART
iiclr-17826	1200	11	liability).374	liability).374	VERB
iiclr-17826	1200	12	the	the	DET
iiclr-17826	1200	13	attorney	attorney	NOUN
iiclr-17826	1200	14	is	be	AUX
iiclr-17826	1200	15	faced	face	VERB
iiclr-17826	1200	16	with	with	ADP
iiclr-17826	1200	17	the	the	DET
iiclr-17826	1200	18	option	option	NOUN
iiclr-17826	1200	19	of	of	ADP
iiclr-17826	1200	20	reporting	report	VERB
iiclr-17826	1200	21	the	the	DET
iiclr-17826	1200	22	violation	violation	NOUN
iiclr-17826	1200	23	to	to	ADP
iiclr-17826	1200	24	the	the	DET
iiclr-17826	1200	25	corporation	corporation	NOUN
iiclr-17826	1200	26	's	's	PART
iiclr-17826	1200	27	ceo	ceo	NOUN
iiclr-17826	1200	28	or	or	CCONJ
iiclr-17826	1200	29	board	board	NOUN
iiclr-17826	1200	30	of	of	ADP
iiclr-17826	1200	31	directors	director	NOUN
iiclr-17826	1200	32	or	or	CCONJ
iiclr-17826	1200	33	keeping	keep	VERB
iiclr-17826	1200	34	it	it	PRON
iiclr-17826	1200	35	quiet	quiet	ADJ
iiclr-17826	1200	36	and	and	CCONJ
iiclr-17826	1200	37	risking	risk	VERB
iiclr-17826	1200	38	potential	potential	ADJ
iiclr-17826	1200	39	sanctions.375	sanctions.375	ADJ
iiclr-17826	1200	40	in	in	ADP
iiclr-17826	1200	41	many	many	ADJ
iiclr-17826	1200	42	corporations	corporation	NOUN
iiclr-17826	1200	43	,	,	PUNCT
iiclr-17826	1200	44	the	the	DET
iiclr-17826	1200	45	attorney	attorney	NOUN
iiclr-17826	1200	46	's	's	PART
iiclr-17826	1200	47	decision	decision	NOUN
iiclr-17826	1200	48	to	to	PART
iiclr-17826	1200	49	report	report	VERB
iiclr-17826	1200	50	the	the	DET
iiclr-17826	1200	51	violation	violation	NOUN
iiclr-17826	1200	52	is	be	AUX
iiclr-17826	1200	53	likely	likely	ADJ
iiclr-17826	1200	54	to	to	PART
iiclr-17826	1200	55	have	have	VERB
iiclr-17826	1200	56	serious	serious	ADJ
iiclr-17826	1200	57	consequences	consequence	NOUN
iiclr-17826	1200	58	with	with	ADP
iiclr-17826	1200	59	his	his	PRON
iiclr-17826	1200	60	or	or	CCONJ
iiclr-17826	1200	61	her	her	PRON
iiclr-17826	1200	62	relationship	relationship	NOUN
iiclr-17826	1200	63	with	with	ADP
iiclr-17826	1200	64	that	that	PRON
iiclr-17826	1200	65	client.37	client.37	VERB
iiclr-17826	1200	66	6	6	NUM
iiclr-17826	1200	67	particularly	particularly	ADV
iiclr-17826	1200	68	,	,	PUNCT
iiclr-17826	1200	69	if	if	SCONJ
iiclr-17826	1200	70	the	the	DET
iiclr-17826	1200	71	board	board	NOUN
iiclr-17826	1200	72	of	of	ADP
iiclr-17826	1200	73	directors	director	NOUN
iiclr-17826	1200	74	has	have	VERB
iiclr-17826	1200	75	confidence	confidence	NOUN
iiclr-17826	1200	76	in	in	ADP
iiclr-17826	1200	77	management	management	NOUN
iiclr-17826	1200	78	,	,	PUNCT
iiclr-17826	1200	79	the	the	DET
iiclr-17826	1200	80	attorney	attorney	NOUN
iiclr-17826	1200	81	's	's	PART
iiclr-17826	1200	82	report	report	NOUN
iiclr-17826	1200	83	may	may	AUX
iiclr-17826	1200	84	place	place	VERB
iiclr-17826	1200	85	the	the	DET
iiclr-17826	1200	86	board	board	NOUN
iiclr-17826	1200	87	in	in	ADP
iiclr-17826	1200	88	the	the	DET
iiclr-17826	1200	89	undesirable	undesirable	ADJ
iiclr-17826	1200	90	position	position	NOUN
iiclr-17826	1200	91	of	of	ADP
iiclr-17826	1200	92	taking	take	VERB
iiclr-17826	1200	93	sides	side	NOUN
iiclr-17826	1200	94	between	between	ADP
iiclr-17826	1200	95	its	its	PRON
iiclr-17826	1200	96	trusted	trust	VERB
iiclr-17826	1200	97	executives	executive	NOUN
iiclr-17826	1200	98	and	and	CCONJ
iiclr-17826	1200	99	the	the	DET
iiclr-17826	1200	100	outside	outside	ADJ
iiclr-17826	1200	101	attorney.377	attorney.377	NOUN
iiclr-17826	1200	102	the	the	DET
iiclr-17826	1200	103	consequence	consequence	NOUN
iiclr-17826	1200	104	is	be	AUX
iiclr-17826	1200	105	that	that	SCONJ
iiclr-17826	1200	106	if	if	SCONJ
iiclr-17826	1200	107	the	the	DET
iiclr-17826	1200	108	attorney	attorney	NOUN
iiclr-17826	1200	109	's	's	PART
iiclr-17826	1200	110	report	report	NOUN
iiclr-17826	1200	111	does	do	AUX
iiclr-17826	1200	112	not	not	PART
iiclr-17826	1200	113	result	result	VERB
iiclr-17826	1200	114	in	in	ADP
iiclr-17826	1200	115	a	a	DET
iiclr-17826	1200	116	finding	finding	NOUN
iiclr-17826	1200	117	of	of	ADP
iiclr-17826	1200	118	tangible	tangible	ADJ
iiclr-17826	1200	119	evidence	evidence	NOUN
iiclr-17826	1200	120	of	of	ADP
iiclr-17826	1200	121	a	a	DET
iiclr-17826	1200	122	material	material	NOUN
iiclr-17826	1200	123	violation	violation	NOUN
iiclr-17826	1200	124	,	,	PUNCT
iiclr-17826	1200	125	his	his	PRON
iiclr-17826	1200	126	or	or	CCONJ
iiclr-17826	1200	127	her	her	PRON
iiclr-17826	1200	128	future	future	NOUN
iiclr-17826	1200	129	with	with	ADP
iiclr-17826	1200	130	that	that	DET
iiclr-17826	1200	131	client	client	NOUN
iiclr-17826	1200	132	will	will	AUX
iiclr-17826	1200	133	likely	likely	ADV
iiclr-17826	1200	134	be	be	AUX
iiclr-17826	1200	135	jeopardized.378	jeopardized.378	ADV
iiclr-17826	1200	136	in	in	ADP
iiclr-17826	1200	137	addition	addition	NOUN
iiclr-17826	1200	138	,	,	PUNCT
iiclr-17826	1200	139	the	the	DET
iiclr-17826	1200	140	attorney	attorney	NOUN
iiclr-17826	1200	141	,	,	PUNCT
iiclr-17826	1200	142	in	in	ADP
iiclr-17826	1200	143	such	such	DET
iiclr-17826	1200	144	an	an	DET
iiclr-17826	1200	145	instance	instance	NOUN
iiclr-17826	1200	146	,	,	PUNCT
iiclr-17826	1200	147	may	may	AUX
iiclr-17826	1200	148	compromise	compromise	VERB
iiclr-17826	1200	149	his	his	PRON
iiclr-17826	1200	150	or	or	CCONJ
iiclr-17826	1200	151	her	her	PRON
iiclr-17826	1200	152	professional	professional	ADJ
iiclr-17826	1200	153	reputation.37	reputation.37	PROPN
iiclr-17826	1200	154	9	9	NUM
iiclr-17826	1200	155	other	other	ADJ
iiclr-17826	1200	156	managers	manager	NOUN
iiclr-17826	1200	157	and	and	CCONJ
iiclr-17826	1200	158	executives	executive	NOUN
iiclr-17826	1200	159	may	may	AUX
iiclr-17826	1200	160	be	be	AUX
iiclr-17826	1200	161	unwilling	unwilling	ADJ
iiclr-17826	1200	162	to	to	PART
iiclr-17826	1200	163	hire	hire	VERB
iiclr-17826	1200	164	an	an	DET
iiclr-17826	1200	165	attorney	attorney	NOUN
iiclr-17826	1200	166	known	know	VERB
iiclr-17826	1200	167	in	in	ADP
iiclr-17826	1200	168	the	the	DET
iiclr-17826	1200	169	corporate	corporate	ADJ
iiclr-17826	1200	170	community	community	NOUN
iiclr-17826	1200	171	as	as	ADP
iiclr-17826	1200	172	a	a	DET
iiclr-17826	1200	173	"	"	PUNCT
iiclr-17826	1200	174	whistleblower	whistleblower	NOUN
iiclr-17826	1200	175	.	.	PUNCT
iiclr-17826	1200	176	''	''	PUNCT
iiclr-17826	1201	1	38	38	NUM
iiclr-17826	1201	2	0	0	NUM
iiclr-17826	1201	3	legitimately	legitimately	ADV
iiclr-17826	1201	4	,	,	PUNCT
iiclr-17826	1201	5	they	they	PRON
iiclr-17826	1201	6	will	will	AUX
iiclr-17826	1201	7	be	be	AUX
iiclr-17826	1201	8	concerned	concern	VERB
iiclr-17826	1201	9	with	with	ADP
iiclr-17826	1201	10	the	the	DET
iiclr-17826	1201	11	lack	lack	NOUN
iiclr-17826	1201	12	of	of	ADP
iiclr-17826	1201	13	trust	trust	NOUN
iiclr-17826	1201	14	in	in	ADP
iiclr-17826	1201	15	the	the	DET
iiclr-17826	1201	16	attorney	attorney	NOUN
iiclr-17826	1201	17	and	and	CCONJ
iiclr-17826	1201	18	the	the	DET
iiclr-17826	1201	19	quality	quality	NOUN
iiclr-17826	1201	20	of	of	ADP
iiclr-17826	1201	21	the	the	DET
iiclr-17826	1201	22	representation	representation	NOUN
iiclr-17826	1201	23	.	.	PUNCT
iiclr-17826	1202	1	38	38	NUM
iiclr-17826	1202	2	'	'	PUNCT
iiclr-17826	1202	3	given	give	VERB
iiclr-17826	1202	4	the	the	DET
iiclr-17826	1202	5	abundance	abundance	NOUN
iiclr-17826	1202	6	of	of	ADP
iiclr-17826	1202	7	attorneys	attorney	NOUN
iiclr-17826	1202	8	in	in	ADP
iiclr-17826	1202	9	the	the	DET
iiclr-17826	1202	10	world	world	NOUN
iiclr-17826	1202	11	's	's	PART
iiclr-17826	1202	12	legal	legal	ADJ
iiclr-17826	1202	13	market	market	NOUN
iiclr-17826	1202	14	,	,	PUNCT
iiclr-17826	1202	15	this	this	PRON
iiclr-17826	1202	16	is	be	AUX
iiclr-17826	1202	17	a	a	DET
iiclr-17826	1202	18	situation	situation	NOUN
iiclr-17826	1202	19	attorneys	attorney	NOUN
iiclr-17826	1202	20	will	will	AUX
iiclr-17826	1202	21	want	want	VERB
iiclr-17826	1202	22	to	to	ADP
iiclr-17826	1202	23	avoid.38	avoid.38	PROPN
iiclr-17826	1202	24	2	2	NUM
iiclr-17826	1202	25	on	on	ADP
iiclr-17826	1202	26	the	the	DET
iiclr-17826	1202	27	other	other	ADJ
iiclr-17826	1202	28	end	end	NOUN
iiclr-17826	1202	29	of	of	ADP
iiclr-17826	1202	30	the	the	DET
iiclr-17826	1202	31	spectrum	spectrum	NOUN
iiclr-17826	1202	32	,	,	PUNCT
iiclr-17826	1202	33	one	one	PRON
iiclr-17826	1202	34	can	can	AUX
iiclr-17826	1202	35	envision	envision	VERB
iiclr-17826	1202	36	an	an	DET
iiclr-17826	1202	37	attorney	attorney	NOUN
iiclr-17826	1202	38	that	that	PRON
iiclr-17826	1202	39	is	be	AUX
iiclr-17826	1202	40	eager	eager	ADJ
iiclr-17826	1202	41	to	to	PART
iiclr-17826	1202	42	avoid	avoid	VERB
iiclr-17826	1202	43	liability	liability	NOUN
iiclr-17826	1202	44	over	over	ADP
iiclr-17826	1202	45	-	-	PUNCT
iiclr-17826	1202	46	reporting	report	VERB
iiclr-17826	1202	47	evidence	evidence	NOUN
iiclr-17826	1202	48	of	of	ADP
iiclr-17826	1202	49	material	material	ADJ
iiclr-17826	1202	50	violations	violation	NOUN
iiclr-17826	1202	51	.	.	PUNCT
iiclr-17826	1203	1	383	383	NUM
iiclr-17826	1203	2	this	this	PRON
iiclr-17826	1203	3	might	might	AUX
iiclr-17826	1203	4	especially	especially	ADV
iiclr-17826	1203	5	be	be	AUX
iiclr-17826	1203	6	true	true	ADJ
iiclr-17826	1203	7	for	for	ADP
iiclr-17826	1203	8	in	in	ADP
iiclr-17826	1203	9	-	-	PUNCT
iiclr-17826	1203	10	house	house	NOUN
iiclr-17826	1203	11	counsel	counsel	NOUN
iiclr-17826	1203	12	,	,	PUNCT
iiclr-17826	1203	13	who	who	PRON
iiclr-17826	1203	14	will	will	AUX
iiclr-17826	1203	15	not	not	PART
iiclr-17826	1203	16	likely	likely	ADV
iiclr-17826	1203	17	face	face	VERB
iiclr-17826	1203	18	the	the	DET
iiclr-17826	1203	19	replacement	replacement	NOUN
iiclr-17826	1203	20	issues	issue	NOUN
iiclr-17826	1203	21	of	of	ADP
iiclr-17826	1203	22	outside	outside	ADJ
iiclr-17826	1203	23	counsel.384	counsel.384	PROPN
iiclr-17826	1203	24	given	give	VERB
iiclr-17826	1203	25	the	the	DET
iiclr-17826	1203	26	somewhat	somewhat	ADV
iiclr-17826	1203	27	vague	vague	ADJ
iiclr-17826	1203	28	standards	standard	NOUN
iiclr-17826	1203	29	contained	contain	VERB
iiclr-17826	1203	30	in	in	ADP
iiclr-17826	1203	31	the	the	DET
iiclr-17826	1203	32	final	final	ADJ
iiclr-17826	1203	33	rule	rule	NOUN
iiclr-17826	1203	34	for	for	ADP
iiclr-17826	1203	35	"	"	PUNCT
iiclr-17826	1203	36	material	material	NOUN
iiclr-17826	1203	37	violation	violation	NOUN
iiclr-17826	1203	38	,	,	PUNCT
iiclr-17826	1203	39	"	"	PUNCT
iiclr-17826	1203	40	"	"	PUNCT
iiclr-17826	1203	41	credible	credible	ADJ
iiclr-17826	1203	42	evidence	evidence	NOUN
iiclr-17826	1203	43	,	,	PUNCT
iiclr-17826	1203	44	"	"	PUNCT
iiclr-17826	1203	45	and	and	CCONJ
iiclr-17826	1203	46	"	"	PUNCT
iiclr-17826	1203	47	appropriate	appropriate	ADJ
iiclr-17826	1203	48	response	response	NOUN
iiclr-17826	1203	49	,	,	PUNCT
iiclr-17826	1203	50	"	"	PUNCT
iiclr-17826	1203	51	an	an	DET
iiclr-17826	1203	52	overzealous	overzealous	ADJ
iiclr-17826	1203	53	in	in	ADP
iiclr-17826	1203	54	-	-	PUNCT
iiclr-17826	1203	55	house	house	NOUN
iiclr-17826	1203	56	attorney	attorney	NOUN
iiclr-17826	1203	57	motivated	motivate	VERB
iiclr-17826	1203	58	by	by	ADP
iiclr-17826	1203	59	avoiding	avoid	VERB
iiclr-17826	1203	60	liability	liability	NOUN
iiclr-17826	1203	61	is	be	AUX
iiclr-17826	1203	62	likely	likely	ADJ
iiclr-17826	1203	63	to	to	ADP
iiclr-17826	1203	64	over	over	ADP
iiclr-17826	1203	65	-	-	PUNCT
iiclr-17826	1203	66	report	report	NOUN
iiclr-17826	1203	67	,	,	PUNCT
iiclr-17826	1203	68	wasting	waste	VERB
iiclr-17826	1203	69	time	time	NOUN
iiclr-17826	1203	70	and	and	CCONJ
iiclr-17826	1203	71	resources	resource	NOUN
iiclr-17826	1203	72	.	.	PUNCT
iiclr-17826	1204	1	38	38	NUM
iiclr-17826	1204	2	5	5	NUM
iiclr-17826	1204	3	the	the	DET
iiclr-17826	1204	4	idea	idea	NOUN
iiclr-17826	1204	5	is	be	AUX
iiclr-17826	1204	6	that	that	SCONJ
iiclr-17826	1204	7	"	"	PUNCT
iiclr-17826	1204	8	if	if	SCONJ
iiclr-17826	1204	9	the	the	DET
iiclr-17826	1204	10	scope	scope	NOUN
iiclr-17826	1204	11	of	of	ADP
iiclr-17826	1204	12	the	the	DET
iiclr-17826	1204	13	reporting	reporting	NOUN
iiclr-17826	1204	14	obligations	obligation	NOUN
iiclr-17826	1204	15	is	be	AUX
iiclr-17826	1204	16	unclear	unclear	ADJ
iiclr-17826	1204	17	or	or	CCONJ
iiclr-17826	1204	18	ambiguous	ambiguous	ADJ
iiclr-17826	1204	19	and	and	CCONJ
iiclr-17826	1204	20	the	the	DET
iiclr-17826	1204	21	attorney	attorney	NOUN
iiclr-17826	1204	22	faces	face	VERB
iiclr-17826	1204	23	meaningful	meaningful	ADJ
iiclr-17826	1204	24	risk	risk	NOUN
iiclr-17826	1204	25	of	of	ADP
iiclr-17826	1204	26	liability	liability	NOUN
iiclr-17826	1204	27	,	,	PUNCT
iiclr-17826	1204	28	it	it	PRON
iiclr-17826	1204	29	becomes	become	VERB
iiclr-17826	1204	30	rational	rational	ADJ
iiclr-17826	1204	31	for	for	SCONJ
iiclr-17826	1204	32	him	he	PRON
iiclr-17826	1204	33	or	or	CCONJ
iiclr-17826	1204	34	her	she	PRON
iiclr-17826	1204	35	to	to	PART
iiclr-17826	1204	36	report	report	VERB
iiclr-17826	1204	37	all	all	DET
iiclr-17826	1204	38	evidence	evidence	NOUN
iiclr-17826	1204	39	related	relate	VERB
iiclr-17826	1204	40	to	to	ADP
iiclr-17826	1204	41	actual	actual	ADJ
iiclr-17826	1204	42	,	,	PUNCT
iiclr-17826	1204	43	likely	likely	ADJ
iiclr-17826	1204	44	or	or	CCONJ
iiclr-17826	1204	45	even	even	ADV
iiclr-17826	1204	46	improbable	improbable	ADJ
iiclr-17826	1204	47	wrongdoing	wrongdoing	NOUN
iiclr-17826	1204	48	up	up	ADP
iiclr-17826	1204	49	the	the	DET
iiclr-17826	1204	50	corporate	corporate	ADJ
iiclr-17826	1204	51	ladder	ladder	NOUN
iiclr-17826	1204	52	.	.	PUNCT
iiclr-17826	1204	53	"	"	PUNCT
iiclr-17826	1205	1	'	'	PUNCT
iiclr-17826	1205	2	386	386	NUM
iiclr-17826	1205	3	in	in	ADP
iiclr-17826	1205	4	fact	fact	NOUN
iiclr-17826	1205	5	,	,	PUNCT
iiclr-17826	1205	6	some	some	PRON
iiclr-17826	1205	7	suggest	suggest	VERB
iiclr-17826	1205	8	that	that	SCONJ
iiclr-17826	1205	9	over374	over374	PROPN
iiclr-17826	1205	10	.	.	PUNCT
iiclr-17826	1205	11	see	see	PROPN
iiclr-17826	1205	12	fisch	fisch	PROPN
iiclr-17826	1205	13	&	&	CCONJ
iiclr-17826	1205	14	rosen	rosen	PROPN
iiclr-17826	1205	15	,	,	PUNCT
iiclr-17826	1205	16	supra	supra	PROPN
iiclr-17826	1205	17	note	note	PROPN
iiclr-17826	1205	18	122	122	NUM
iiclr-17826	1205	19	,	,	PUNCT
iiclr-17826	1205	20	at	at	ADP
iiclr-17826	1205	21	1124	1124	NUM
iiclr-17826	1205	22	-	-	SYM
iiclr-17826	1205	23	25	25	NUM
iiclr-17826	1205	24	.	.	NOUN
iiclr-17826	1205	25	375	375	NUM
iiclr-17826	1205	26	.	.	PUNCT
iiclr-17826	1206	1	see	see	VERB
iiclr-17826	1206	2	i	i	PRON
iiclr-17826	1206	3	d.	d.	PROPN
iiclr-17826	1206	4	376	376	NUM
iiclr-17826	1206	5	.	.	PUNCT
iiclr-17826	1207	1	i	i	PRON
iiclr-17826	1207	2	d.	d.	PROPN
iiclr-17826	1207	3	at	at	ADP
iiclr-17826	1207	4	1125	1125	NUM
iiclr-17826	1207	5	.	.	PUNCT
iiclr-17826	1208	1	377	377	NUM
iiclr-17826	1208	2	.	.	PUNCT
iiclr-17826	1209	1	i	i	PRON
iiclr-17826	1209	2	d.	d.	PROPN
iiclr-17826	1209	3	(	(	PUNCT
iiclr-17826	1209	4	the	the	DET
iiclr-17826	1209	5	situation	situation	NOUN
iiclr-17826	1209	6	is	be	AUX
iiclr-17826	1209	7	similar	similar	ADJ
iiclr-17826	1209	8	for	for	ADP
iiclr-17826	1209	9	in	in	ADP
iiclr-17826	1209	10	-	-	PUNCT
iiclr-17826	1209	11	house	house	NOUN
iiclr-17826	1209	12	attorneys	attorney	NOUN
iiclr-17826	1209	13	,	,	PUNCT
iiclr-17826	1209	14	however	however	ADV
iiclr-17826	1209	15	,	,	PUNCT
iiclr-17826	1209	16	the	the	DET
iiclr-17826	1209	17	point	point	NOUN
iiclr-17826	1209	18	is	be	AUX
iiclr-17826	1209	19	better	well	ADV
iiclr-17826	1209	20	illustrated	illustrate	VERB
iiclr-17826	1209	21	with	with	ADP
iiclr-17826	1209	22	outside	outside	ADJ
iiclr-17826	1209	23	counsel	counsel	NOUN
iiclr-17826	1209	24	)	)	PUNCT
iiclr-17826	1209	25	.	.	PUNCT
iiclr-17826	1210	1	378	378	NUM
iiclr-17826	1210	2	.	.	PUNCT
iiclr-17826	1211	1	i	i	PRON
iiclr-17826	1211	2	d.	d.	PROPN
iiclr-17826	1211	3	at	at	ADP
iiclr-17826	1211	4	1126	1126	NUM
iiclr-17826	1211	5	.	.	PUNCT
iiclr-17826	1212	1	379	379	NUM
iiclr-17826	1212	2	.	.	PUNCT
iiclr-17826	1213	1	i	i	PRON
iiclr-17826	1213	2	d.	d.	PROPN
iiclr-17826	1213	3	380	380	NUM
iiclr-17826	1213	4	.	.	PUNCT
iiclr-17826	1214	1	fisch	fisch	PROPN
iiclr-17826	1214	2	&	&	CCONJ
iiclr-17826	1214	3	rosen	rosen	PROPN
iiclr-17826	1214	4	,	,	PUNCT
iiclr-17826	1214	5	supra	supra	PROPN
iiclr-17826	1214	6	note	note	PROPN
iiclr-17826	1214	7	122	122	NUM
iiclr-17826	1214	8	,	,	PUNCT
iiclr-17826	1214	9	at	at	ADP
iiclr-17826	1214	10	1126	1126	NUM
iiclr-17826	1214	11	.	.	PUNCT
iiclr-17826	1215	1	381	381	NUM
iiclr-17826	1215	2	.	.	PUNCT
iiclr-17826	1216	1	i	i	PRON
iiclr-17826	1216	2	d.	d.	PROPN
iiclr-17826	1216	3	see	see	VERB
iiclr-17826	1216	4	also	also	ADV
iiclr-17826	1216	5	at	at	ADP
iiclr-17826	1216	6	the	the	DET
iiclr-17826	1216	7	top	top	ADJ
iiclr-17826	1216	8	table	table	NOUN
iiclr-17826	1216	9	,	,	PUNCT
iiclr-17826	1216	10	legal	legal	ADJ
iiclr-17826	1216	11	week	week	NOUN
iiclr-17826	1216	12	,	,	PUNCT
iiclr-17826	1216	13	sept	sept	PROPN
iiclr-17826	1216	14	.	.	PROPN
iiclr-17826	1216	15	26	26	NUM
iiclr-17826	1216	16	,	,	PUNCT
iiclr-17826	1216	17	2002	2002	NUM
iiclr-17826	1216	18	,	,	PUNCT
iiclr-17826	1216	19	available	available	ADJ
iiclr-17826	1216	20	at	at	ADP
iiclr-17826	1216	21	lexis	lexis	NOUN
iiclr-17826	1216	22	,	,	PUNCT
iiclr-17826	1216	23	news	news	NOUN
iiclr-17826	1216	24	&	&	CCONJ
iiclr-17826	1216	25	business	business	NOUN
iiclr-17826	1216	26	,	,	PUNCT
iiclr-17826	1216	27	news	news	NOUN
iiclr-17826	1216	28	,	,	PUNCT
iiclr-17826	1216	29	major	major	ADJ
iiclr-17826	1216	30	world	world	NOUN
iiclr-17826	1216	31	publications	publication	NOUN
iiclr-17826	1216	32	(	(	PUNCT
iiclr-17826	1216	33	last	last	ADJ
iiclr-17826	1216	34	visited	visit	VERB
iiclr-17826	1216	35	march	march	NOUN
iiclr-17826	1216	36	.	.	PUNCT
iiclr-17826	1217	1	4	4	NUM
iiclr-17826	1217	2	,	,	PUNCT
iiclr-17826	1217	3	2004	2004	NUM
iiclr-17826	1217	4	)	)	PUNCT
iiclr-17826	1217	5	(	(	PUNCT
iiclr-17826	1217	6	noting	note	VERB
iiclr-17826	1217	7	that	that	SCONJ
iiclr-17826	1217	8	"	"	PUNCT
iiclr-17826	1217	9	[	[	X
iiclr-17826	1217	10	t]here	t]here	NOUN
iiclr-17826	1217	11	is	be	AUX
iiclr-17826	1217	12	...	...	PUNCT
iiclr-17826	1217	13	a	a	DET
iiclr-17826	1217	14	fear	fear	NOUN
iiclr-17826	1217	15	that	that	SCONJ
iiclr-17826	1217	16	by	by	ADP
iiclr-17826	1217	17	being	be	AUX
iiclr-17826	1217	18	branded	brand	VERB
iiclr-17826	1217	19	as	as	SCONJ
iiclr-17826	1217	20	potential	potential	ADJ
iiclr-17826	1217	21	whistleblowers	whistleblower	NOUN
iiclr-17826	1217	22	corporate	corporate	ADJ
iiclr-17826	1217	23	counsel	counsel	NOUN
iiclr-17826	1217	24	may	may	AUX
iiclr-17826	1217	25	lose	lose	VERB
iiclr-17826	1217	26	the	the	DET
iiclr-17826	1217	27	trust	trust	NOUN
iiclr-17826	1217	28	of	of	ADP
iiclr-17826	1217	29	their	their	PRON
iiclr-17826	1217	30	bosses	boss	NOUN
iiclr-17826	1217	31	-	-	PUNCT
iiclr-17826	1217	32	and	and	CCONJ
iiclr-17826	1217	33	with	with	ADP
iiclr-17826	1217	34	it	it	PRON
iiclr-17826	1217	35	the	the	DET
iiclr-17826	1217	36	ability	ability	NOUN
iiclr-17826	1217	37	to	to	PART
iiclr-17826	1217	38	influence	influence	VERB
iiclr-17826	1217	39	the	the	DET
iiclr-17826	1217	40	decisions	decision	NOUN
iiclr-17826	1217	41	their	their	PRON
iiclr-17826	1217	42	companies	company	NOUN
iiclr-17826	1217	43	make	make	VERB
iiclr-17826	1217	44	"	"	PUNCT
iiclr-17826	1217	45	)	)	PUNCT
iiclr-17826	1217	46	.	.	PUNCT
iiclr-17826	1218	1	382	382	NUM
iiclr-17826	1218	2	.	.	PUNCT
iiclr-17826	1218	3	see	see	VERB
iiclr-17826	1218	4	generally	generally	ADV
iiclr-17826	1218	5	fisch	fisch	PROPN
iiclr-17826	1218	6	&	&	CCONJ
iiclr-17826	1218	7	rosen	rosen	PROPN
iiclr-17826	1218	8	,	,	PUNCT
iiclr-17826	1218	9	supra	supra	PROPN
iiclr-17826	1218	10	note	note	PROPN
iiclr-17826	1218	11	122	122	NUM
iiclr-17826	1218	12	,	,	PUNCT
iiclr-17826	1218	13	at	at	ADP
iiclr-17826	1218	14	1123	1123	NUM
iiclr-17826	1218	15	.	.	PUNCT
iiclr-17826	1219	1	383	383	NUM
iiclr-17826	1219	2	.	.	PUNCT
iiclr-17826	1220	1	see	see	VERB
iiclr-17826	1220	2	i	i	PRON
iiclr-17826	1220	3	d.	d.	PROPN
iiclr-17826	1220	4	at	at	ADP
iiclr-17826	1220	5	1125	1125	NUM
iiclr-17826	1220	6	.	.	PUNCT
iiclr-17826	1221	1	384	384	NUM
iiclr-17826	1221	2	.	.	PUNCT
iiclr-17826	1221	3	see	see	VERB
iiclr-17826	1221	4	i	i	PRON
iiclr-17826	1221	5	d.	d.	PROPN
iiclr-17826	1221	6	385	385	NUM
iiclr-17826	1221	7	.	.	PUNCT
iiclr-17826	1222	1	see	see	VERB
iiclr-17826	1222	2	i	i	PRON
iiclr-17826	1222	3	d.	d.	PROPN
iiclr-17826	1222	4	at	at	ADP
iiclr-17826	1222	5	1126	1126	NUM
iiclr-17826	1222	6	.	.	PUNCT
iiclr-17826	1223	1	386	386	NUM
iiclr-17826	1223	2	.	.	PUNCT
iiclr-17826	1223	3	see	see	VERB
iiclr-17826	1223	4	i	i	PRON
iiclr-17826	1223	5	d.	d.	PROPN
iiclr-17826	1224	1	[	[	X
iiclr-17826	1224	2	vol	vol	NOUN
iiclr-17826	1224	3	.	.	PUNCT
iiclr-17826	1225	1	14:3	14:3	NUM
iiclr-17826	1225	2	challenges	challenge	NOUN
iiclr-17826	1225	3	for	for	ADP
iiclr-17826	1225	4	foreign	foreign	ADJ
iiclr-17826	1225	5	attorneys	attorney	NOUN
iiclr-17826	1225	6	disclosure	disclosure	NOUN
iiclr-17826	1225	7	is	be	AUX
iiclr-17826	1225	8	consistent	consistent	ADJ
iiclr-17826	1225	9	with	with	ADP
iiclr-17826	1225	10	existing	exist	VERB
iiclr-17826	1225	11	operational	operational	ADJ
iiclr-17826	1225	12	practices	practice	NOUN
iiclr-17826	1225	13	for	for	ADP
iiclr-17826	1225	14	corporate	corporate	ADJ
iiclr-17826	1225	15	attorneys.387	attorneys.387	NOUN
iiclr-17826	1225	16	the	the	DET
iiclr-17826	1225	17	fear	fear	NOUN
iiclr-17826	1225	18	of	of	ADP
iiclr-17826	1225	19	potential	potential	ADJ
iiclr-17826	1225	20	liability	liability	NOUN
iiclr-17826	1225	21	may	may	AUX
iiclr-17826	1225	22	also	also	ADV
iiclr-17826	1225	23	reduce	reduce	VERB
iiclr-17826	1225	24	the	the	DET
iiclr-17826	1225	25	corporate	corporate	ADJ
iiclr-17826	1225	26	attorney	attorney	NOUN
iiclr-17826	1225	27	's	's	PART
iiclr-17826	1225	28	incentive	incentive	NOUN
iiclr-17826	1225	29	to	to	PART
iiclr-17826	1225	30	become	become	VERB
iiclr-17826	1225	31	fully	fully	ADV
iiclr-17826	1225	32	informed	inform	VERB
iiclr-17826	1225	33	about	about	ADP
iiclr-17826	1225	34	the	the	DET
iiclr-17826	1225	35	client	client	NOUN
iiclr-17826	1225	36	's	's	PART
iiclr-17826	1225	37	business	business	NOUN
iiclr-17826	1225	38	.	.	PUNCT
iiclr-17826	1226	1	"	"	PUNCT
iiclr-17826	1226	2	'	'	PUNCT
iiclr-17826	1226	3	the	the	DET
iiclr-17826	1226	4	final	final	ADJ
iiclr-17826	1226	5	rule	rule	NOUN
iiclr-17826	1226	6	does	do	AUX
iiclr-17826	1226	7	not	not	PART
iiclr-17826	1226	8	create	create	VERB
iiclr-17826	1226	9	a	a	DET
iiclr-17826	1226	10	"	"	PUNCT
iiclr-17826	1226	11	should	should	AUX
iiclr-17826	1226	12	have	have	AUX
iiclr-17826	1226	13	known	know	VERB
iiclr-17826	1226	14	"	"	PUNCT
iiclr-17826	1226	15	standard.3	standard.3	PROPN
iiclr-17826	1226	16	8	8	NUM
iiclr-17826	1226	17	9	9	NUM
iiclr-17826	1226	18	as	as	ADP
iiclr-17826	1226	19	a	a	DET
iiclr-17826	1226	20	result	result	NOUN
iiclr-17826	1226	21	,	,	PUNCT
iiclr-17826	1226	22	the	the	PRON
iiclr-17826	1226	23	less	less	ADV
iiclr-17826	1226	24	the	the	DET
iiclr-17826	1226	25	attorney	attorney	NOUN
iiclr-17826	1226	26	knows	know	VERB
iiclr-17826	1226	27	,	,	PUNCT
iiclr-17826	1226	28	the	the	PRON
iiclr-17826	1226	29	more	more	ADV
iiclr-17826	1226	30	likely	likely	ADJ
iiclr-17826	1226	31	he	he	PRON
iiclr-17826	1226	32	or	or	CCONJ
iiclr-17826	1226	33	she	she	PRON
iiclr-17826	1226	34	is	be	AUX
iiclr-17826	1226	35	to	to	PART
iiclr-17826	1226	36	avoid	avoid	VERB
iiclr-17826	1226	37	reporting	report	VERB
iiclr-17826	1226	38	obligations	obligation	NOUN
iiclr-17826	1226	39	and	and	CCONJ
iiclr-17826	1226	40	ultimately	ultimately	ADV
iiclr-17826	1226	41	liability.3	liability.3	PROPN
iiclr-17826	1226	42	90	90	NUM
iiclr-17826	1226	43	some	some	PRON
iiclr-17826	1226	44	have	have	AUX
iiclr-17826	1226	45	suggested	suggest	VERB
iiclr-17826	1226	46	that	that	SCONJ
iiclr-17826	1226	47	by	by	ADP
iiclr-17826	1226	48	reducing	reduce	VERB
iiclr-17826	1226	49	the	the	DET
iiclr-17826	1226	50	lawyer	lawyer	NOUN
iiclr-17826	1226	51	's	's	PART
iiclr-17826	1226	52	incentive	incentive	NOUN
iiclr-17826	1226	53	to	to	PART
iiclr-17826	1226	54	get	get	VERB
iiclr-17826	1226	55	more	more	ADV
iiclr-17826	1226	56	involved	involved	ADJ
iiclr-17826	1226	57	in	in	ADP
iiclr-17826	1226	58	the	the	DET
iiclr-17826	1226	59	operations	operation	NOUN
iiclr-17826	1226	60	of	of	ADP
iiclr-17826	1226	61	the	the	DET
iiclr-17826	1226	62	business	business	NOUN
iiclr-17826	1226	63	,	,	PUNCT
iiclr-17826	1226	64	the	the	DET
iiclr-17826	1226	65	final	final	ADJ
iiclr-17826	1226	66	rule	rule	NOUN
iiclr-17826	1226	67	will	will	AUX
iiclr-17826	1226	68	reduce	reduce	VERB
iiclr-17826	1226	69	attorneys	attorney	NOUN
iiclr-17826	1226	70	'	'	PART
iiclr-17826	1226	71	overall	overall	ADJ
iiclr-17826	1226	72	performance	performance	NOUN
iiclr-17826	1226	73	as	as	ADP
iiclr-17826	1226	74	counselors.39	counselors.39	NOUN
iiclr-17826	1226	75	'	'	PART
iiclr-17826	1226	76	the	the	DET
iiclr-17826	1226	77	sec	sec	PROPN
iiclr-17826	1226	78	's	's	PART
iiclr-17826	1226	79	final	final	ADJ
iiclr-17826	1226	80	rule	rule	NOUN
iiclr-17826	1226	81	will	will	AUX
iiclr-17826	1226	82	also	also	ADV
iiclr-17826	1226	83	impose	impose	VERB
iiclr-17826	1226	84	costs	cost	NOUN
iiclr-17826	1226	85	on	on	ADP
iiclr-17826	1226	86	corporations	corporation	NOUN
iiclr-17826	1226	87	that	that	PRON
iiclr-17826	1226	88	fall	fall	VERB
iiclr-17826	1226	89	under	under	ADP
iiclr-17826	1226	90	the	the	DET
iiclr-17826	1226	91	act.392	act.392	NOUN
iiclr-17826	1226	92	as	as	SCONJ
iiclr-17826	1226	93	discussed	discuss	VERB
iiclr-17826	1226	94	above	above	ADV
iiclr-17826	1226	95	,	,	PUNCT
iiclr-17826	1226	96	the	the	DET
iiclr-17826	1226	97	rule	rule	NOUN
iiclr-17826	1226	98	will	will	AUX
iiclr-17826	1226	99	ultimately	ultimately	ADV
iiclr-17826	1226	100	cause	cause	VERB
iiclr-17826	1226	101	the	the	DET
iiclr-17826	1226	102	corporation	corporation	NOUN
iiclr-17826	1226	103	's	's	PART
iiclr-17826	1226	104	clo	clo	NOUN
iiclr-17826	1226	105	to	to	PART
iiclr-17826	1226	106	investigate	investigate	VERB
iiclr-17826	1226	107	evidence	evidence	NOUN
iiclr-17826	1226	108	of	of	ADP
iiclr-17826	1226	109	material	material	ADJ
iiclr-17826	1226	110	violations	violation	NOUN
iiclr-17826	1226	111	,	,	PUNCT
iiclr-17826	1226	112	evaluate	evaluate	VERB
iiclr-17826	1226	113	such	such	ADJ
iiclr-17826	1226	114	evidence	evidence	NOUN
iiclr-17826	1226	115	,	,	PUNCT
iiclr-17826	1226	116	and	and	CCONJ
iiclr-17826	1226	117	implement	implement	VERB
iiclr-17826	1226	118	necessary	necessary	ADJ
iiclr-17826	1226	119	remedial	remedial	ADJ
iiclr-17826	1226	120	action.393	action.393	NOUN
iiclr-17826	1226	121	the	the	DET
iiclr-17826	1226	122	rule	rule	NOUN
iiclr-17826	1226	123	will	will	AUX
iiclr-17826	1226	124	also	also	ADV
iiclr-17826	1226	125	cause	cause	VERB
iiclr-17826	1226	126	the	the	DET
iiclr-17826	1226	127	ceo	ceo	NOUN
iiclr-17826	1226	128	,	,	PUNCT
iiclr-17826	1226	129	qlcc	qlcc	NOUN
iiclr-17826	1226	130	,	,	PUNCT
iiclr-17826	1226	131	and	and	CCONJ
iiclr-17826	1226	132	board	board	NOUN
iiclr-17826	1226	133	of	of	ADP
iiclr-17826	1226	134	directors	director	NOUN
iiclr-17826	1226	135	to	to	PART
iiclr-17826	1226	136	review	review	VERB
iiclr-17826	1226	137	evidence	evidence	NOUN
iiclr-17826	1226	138	of	of	ADP
iiclr-17826	1226	139	material	material	NOUN
iiclr-17826	1226	140	violations.3	violations.3	PROPN
iiclr-17826	1226	141	94	94	NUM
iiclr-17826	1226	142	each	each	PRON
iiclr-17826	1226	143	of	of	ADP
iiclr-17826	1226	144	which	which	PRON
iiclr-17826	1226	145	will	will	AUX
iiclr-17826	1226	146	cost	cost	VERB
iiclr-17826	1226	147	in	in	ADP
iiclr-17826	1226	148	terms	term	NOUN
iiclr-17826	1226	149	of	of	ADP
iiclr-17826	1226	150	time	time	NOUN
iiclr-17826	1226	151	and	and	CCONJ
iiclr-17826	1226	152	financial	financial	ADJ
iiclr-17826	1226	153	resources.3	resources.3	NOUN
iiclr-17826	1226	154	95	95	NUM
iiclr-17826	1226	155	for	for	ADP
iiclr-17826	1226	156	instance	instance	NOUN
iiclr-17826	1226	157	,	,	PUNCT
iiclr-17826	1226	158	a	a	DET
iiclr-17826	1226	159	company	company	NOUN
iiclr-17826	1226	160	that	that	PRON
iiclr-17826	1226	161	elects	elect	VERB
iiclr-17826	1226	162	to	to	PART
iiclr-17826	1226	163	form	form	VERB
iiclr-17826	1226	164	a	a	DET
iiclr-17826	1226	165	qlcc	qlcc	NOUN
iiclr-17826	1226	166	might	might	AUX
iiclr-17826	1226	167	incur	incur	VERB
iiclr-17826	1226	168	costs	cost	NOUN
iiclr-17826	1226	169	that	that	PRON
iiclr-17826	1226	170	include	include	VERB
iiclr-17826	1226	171	increased	increase	VERB
iiclr-17826	1226	172	compensation	compensation	NOUN
iiclr-17826	1226	173	and	and	CCONJ
iiclr-17826	1226	174	insurance	insurance	NOUN
iiclr-17826	1226	175	for	for	ADP
iiclr-17826	1226	176	qlcc	qlcc	NOUN
iiclr-17826	1226	177	members	member	NOUN
iiclr-17826	1226	178	and	and	CCONJ
iiclr-17826	1226	179	general	general	ADJ
iiclr-17826	1226	180	administrative	administrative	ADJ
iiclr-17826	1226	181	costs;396	costs;396	PROPN
iiclr-17826	1226	182	not	not	PART
iiclr-17826	1226	183	to	to	PART
iiclr-17826	1226	184	mention	mention	VERB
iiclr-17826	1226	185	the	the	DET
iiclr-17826	1226	186	cost	cost	NOUN
iiclr-17826	1226	187	of	of	ADP
iiclr-17826	1226	188	the	the	DET
iiclr-17826	1226	189	corporate	corporate	ADJ
iiclr-17826	1226	190	legal	legal	ADJ
iiclr-17826	1226	191	division	division	NOUN
iiclr-17826	1226	192	's	's	PART
iiclr-17826	1226	193	and	and	CCONJ
iiclr-17826	1226	194	executive	executive	ADJ
iiclr-17826	1226	195	management	management	NOUN
iiclr-17826	1226	196	's	's	PART
iiclr-17826	1226	197	time	time	NOUN
iiclr-17826	1226	198	and	and	CCONJ
iiclr-17826	1226	199	resources	resource	NOUN
iiclr-17826	1226	200	spent	spend	VERB
iiclr-17826	1226	201	learning	learn	VERB
iiclr-17826	1226	202	,	,	PUNCT
iiclr-17826	1226	203	circulating	circulate	VERB
iiclr-17826	1226	204	,	,	PUNCT
iiclr-17826	1226	205	and	and	CCONJ
iiclr-17826	1226	206	implementing	implement	VERB
iiclr-17826	1226	207	the	the	DET
iiclr-17826	1226	208	new	new	ADJ
iiclr-17826	1226	209	regulations.397	regulations.397	NOUN
iiclr-17826	1226	210	finally	finally	ADV
iiclr-17826	1226	211	,	,	PUNCT
iiclr-17826	1226	212	the	the	DET
iiclr-17826	1226	213	foreign	foreign	ADJ
iiclr-17826	1226	214	community	community	NOUN
iiclr-17826	1226	215	has	have	AUX
iiclr-17826	1226	216	expressed	express	VERB
iiclr-17826	1226	217	concerns	concern	NOUN
iiclr-17826	1226	218	that	that	SCONJ
iiclr-17826	1226	219	the	the	DET
iiclr-17826	1226	220	requirements	requirement	NOUN
iiclr-17826	1226	221	of	of	ADP
iiclr-17826	1226	222	the	the	DET
iiclr-17826	1226	223	new	new	ADJ
iiclr-17826	1226	224	rules	rule	NOUN
iiclr-17826	1226	225	of	of	ADP
iiclr-17826	1226	226	professional	professional	ADJ
iiclr-17826	1226	227	conduct	conduct	NOUN
iiclr-17826	1226	228	may	may	AUX
iiclr-17826	1226	229	have	have	AUX
iiclr-17826	1226	230	implications	implication	NOUN
iiclr-17826	1226	231	where	where	SCONJ
iiclr-17826	1226	232	an	an	DET
iiclr-17826	1226	233	attorney	attorney	NOUN
iiclr-17826	1226	234	is	be	AUX
iiclr-17826	1226	235	subject	subject	ADJ
iiclr-17826	1226	236	to	to	ADP
iiclr-17826	1226	237	conflicting	conflicting	ADJ
iiclr-17826	1226	238	home	home	NOUN
iiclr-17826	1226	239	country	country	NOUN
iiclr-17826	1226	240	ethical	ethical	ADJ
iiclr-17826	1226	241	requirements.398	requirements.398	PROPN
iiclr-17826	1226	242	the	the	DET
iiclr-17826	1226	243	sec	sec	PROPN
iiclr-17826	1226	244	,	,	PUNCT
iiclr-17826	1226	245	however	however	ADV
iiclr-17826	1226	246	,	,	PUNCT
iiclr-17826	1226	247	has	have	AUX
iiclr-17826	1226	248	made	make	VERB
iiclr-17826	1226	249	it	it	PRON
iiclr-17826	1226	250	clear	clear	ADJ
iiclr-17826	1226	251	that	that	SCONJ
iiclr-17826	1226	252	the	the	DET
iiclr-17826	1226	253	provisions	provision	NOUN
iiclr-17826	1226	254	of	of	ADP
iiclr-17826	1226	255	the	the	DET
iiclr-17826	1226	256	final	final	ADJ
iiclr-17826	1226	257	rules	rule	NOUN
iiclr-17826	1226	258	will	will	AUX
iiclr-17826	1226	259	prevail.3	prevail.3	VERB
iiclr-17826	1226	260	99	99	NUM
iiclr-17826	1226	261	387	387	NUM
iiclr-17826	1226	262	.	.	PUNCT
iiclr-17826	1227	1	see	see	VERB
iiclr-17826	1227	2	i	i	PRON
iiclr-17826	1227	3	d.	d.	PROPN
iiclr-17826	1227	4	388	388	NUM
iiclr-17826	1227	5	.	.	PUNCT
iiclr-17826	1228	1	fisch	fisch	PROPN
iiclr-17826	1228	2	&	&	CCONJ
iiclr-17826	1228	3	rosen	rosen	PROPN
iiclr-17826	1228	4	,	,	PUNCT
iiclr-17826	1228	5	supra	supra	PROPN
iiclr-17826	1228	6	note	note	PROPN
iiclr-17826	1228	7	122	122	NUM
iiclr-17826	1228	8	,	,	PUNCT
iiclr-17826	1228	9	at	at	ADP
iiclr-17826	1228	10	1127	1127	NUM
iiclr-17826	1228	11	.	.	PUNCT
iiclr-17826	1229	1	389	389	NUM
iiclr-17826	1229	2	.	.	PUNCT
iiclr-17826	1229	3	see	see	VERB
iiclr-17826	1229	4	i	i	PRON
iiclr-17826	1229	5	d.	d.	PROPN
iiclr-17826	1229	6	390	390	NUM
iiclr-17826	1229	7	.	.	PUNCT
iiclr-17826	1230	1	see	see	VERB
iiclr-17826	1230	2	i	i	PRON
iiclr-17826	1230	3	d.	d.	PROPN
iiclr-17826	1230	4	see	see	VERB
iiclr-17826	1230	5	also	also	ADV
iiclr-17826	1230	6	implementation	implementation	NOUN
iiclr-17826	1230	7	of	of	ADP
iiclr-17826	1230	8	standards	standard	NOUN
iiclr-17826	1230	9	of	of	ADP
iiclr-17826	1230	10	professional	professional	ADJ
iiclr-17826	1230	11	conduct	conduct	NOUN
iiclr-17826	1230	12	for	for	ADP
iiclr-17826	1230	13	attorneys	attorney	NOUN
iiclr-17826	1230	14	,	,	PUNCT
iiclr-17826	1230	15	68	68	NUM
iiclr-17826	1230	16	fed	feed	VERB
iiclr-17826	1230	17	.	.	PUNCT
iiclr-17826	1231	1	reg	reg	PROPN
iiclr-17826	1231	2	.	.	PUNCT
iiclr-17826	1232	1	at	at	ADP
iiclr-17826	1232	2	6,302	6,302	NUM
iiclr-17826	1232	3	.	.	PUNCT
iiclr-17826	1233	1	391	391	NUM
iiclr-17826	1233	2	.	.	PUNCT
iiclr-17826	1234	1	see	see	VERB
iiclr-17826	1234	2	fisch	fisch	PROPN
iiclr-17826	1234	3	&	&	CCONJ
iiclr-17826	1234	4	rosen	rosen	PROPN
iiclr-17826	1234	5	,	,	PUNCT
iiclr-17826	1234	6	supra	supra	PROPN
iiclr-17826	1234	7	note	note	PROPN
iiclr-17826	1234	8	122	122	NUM
iiclr-17826	1234	9	,	,	PUNCT
iiclr-17826	1234	10	at	at	ADP
iiclr-17826	1234	11	1125	1125	NUM
iiclr-17826	1234	12	.	.	PUNCT
iiclr-17826	1235	1	392	392	NUM
iiclr-17826	1235	2	.	.	PUNCT
iiclr-17826	1235	3	see	see	VERB
iiclr-17826	1235	4	implementation	implementation	NOUN
iiclr-17826	1235	5	of	of	ADP
iiclr-17826	1235	6	standards	standard	NOUN
iiclr-17826	1235	7	of	of	ADP
iiclr-17826	1235	8	professional	professional	ADJ
iiclr-17826	1235	9	conduct	conduct	NOUN
iiclr-17826	1235	10	for	for	ADP
iiclr-17826	1235	11	attorneys	attorney	NOUN
iiclr-17826	1235	12	,	,	PUNCT
iiclr-17826	1235	13	68	68	NUM
iiclr-17826	1235	14	fed	feed	VERB
iiclr-17826	1235	15	.	.	PUNCT
iiclr-17826	1236	1	reg	reg	PROPN
iiclr-17826	1236	2	.	.	PUNCT
iiclr-17826	1237	1	at	at	ADP
iiclr-17826	1237	2	6,317	6,317	NUM
iiclr-17826	1237	3	.	.	PUNCT
iiclr-17826	1238	1	393	393	NUM
iiclr-17826	1238	2	.	.	PUNCT
iiclr-17826	1239	1	implementation	implementation	NOUN
iiclr-17826	1239	2	of	of	ADP
iiclr-17826	1239	3	standards	standard	NOUN
iiclr-17826	1239	4	of	of	ADP
iiclr-17826	1239	5	professional	professional	ADJ
iiclr-17826	1239	6	conduct	conduct	NOUN
iiclr-17826	1239	7	for	for	ADP
iiclr-17826	1239	8	attorneys	attorney	NOUN
iiclr-17826	1239	9	,	,	PUNCT
iiclr-17826	1239	10	68	68	NUM
iiclr-17826	1239	11	fed	feed	VERB
iiclr-17826	1239	12	.	.	PUNCT
iiclr-17826	1240	1	reg	reg	PROPN
iiclr-17826	1240	2	.	.	PUNCT
iiclr-17826	1241	1	at	at	ADP
iiclr-17826	1241	2	6,307	6,307	NUM
iiclr-17826	1241	3	.	.	PUNCT
iiclr-17826	1242	1	see	see	VERB
iiclr-17826	1242	2	discussion	discussion	NOUN
iiclr-17826	1242	3	supra	supra	NOUN
iiclr-17826	1242	4	,	,	PUNCT
iiclr-17826	1242	5	text	text	NOUN
iiclr-17826	1242	6	accompanying	accompanying	ADJ
iiclr-17826	1242	7	notes	note	NOUN
iiclr-17826	1242	8	243	243	NUM
iiclr-17826	1242	9	-	-	SYM
iiclr-17826	1242	10	72	72	NUM
iiclr-17826	1242	11	.	.	PUNCT
iiclr-17826	1243	1	see	see	VERB
iiclr-17826	1243	2	also	also	ADV
iiclr-17826	1243	3	17	17	NUM
iiclr-17826	1243	4	c.f.r	c.f.r	NOUN
iiclr-17826	1243	5	.	.	PUNCT
iiclr-17826	1244	1	§	§	PROPN
iiclr-17826	1244	2	205.3	205.3	NUM
iiclr-17826	1244	3	.	.	PROPN
iiclr-17826	1244	4	394	394	NUM
iiclr-17826	1244	5	.	.	PUNCT
iiclr-17826	1245	1	implementation	implementation	NOUN
iiclr-17826	1245	2	of	of	ADP
iiclr-17826	1245	3	standards	standard	NOUN
iiclr-17826	1245	4	of	of	ADP
iiclr-17826	1245	5	professional	professional	ADJ
iiclr-17826	1245	6	conduct	conduct	NOUN
iiclr-17826	1245	7	for	for	ADP
iiclr-17826	1245	8	attorneys	attorney	NOUN
iiclr-17826	1245	9	,	,	PUNCT
iiclr-17826	1245	10	68	68	NUM
iiclr-17826	1245	11	fed	feed	VERB
iiclr-17826	1245	12	.	.	PUNCT
iiclr-17826	1246	1	reg	reg	PROPN
iiclr-17826	1246	2	.	.	PUNCT
iiclr-17826	1247	1	at	at	ADP
iiclr-17826	1247	2	6,307	6,307	NUM
iiclr-17826	1247	3	&	&	CCONJ
iiclr-17826	1247	4	6,313	6,313	NUM
iiclr-17826	1247	5	.	.	PUNCT
iiclr-17826	1248	1	see	see	VERB
iiclr-17826	1248	2	discussion	discussion	NOUN
iiclr-17826	1248	3	supra	supra	PROPN
iiclr-17826	1248	4	text	text	NOUN
iiclr-17826	1248	5	accompanying	accompanying	ADJ
iiclr-17826	1248	6	notes	note	NOUN
iiclr-17826	1248	7	243	243	NUM
iiclr-17826	1248	8	-	-	SYM
iiclr-17826	1248	9	72	72	NUM
iiclr-17826	1248	10	&	&	CCONJ
iiclr-17826	1248	11	298	298	NUM
iiclr-17826	1248	12	-	-	SYM
iiclr-17826	1248	13	307	307	NUM
iiclr-17826	1248	14	.	.	PUNCT
iiclr-17826	1249	1	see	see	VERB
iiclr-17826	1249	2	also	also	ADV
iiclr-17826	1249	3	17	17	NUM
iiclr-17826	1249	4	c.f.r	c.f.r	NOUN
iiclr-17826	1249	5	.	.	PUNCT
iiclr-17826	1250	1	§	§	PROPN
iiclr-17826	1250	2	205.3	205.3	NUM
iiclr-17826	1250	3	.	.	PROPN
iiclr-17826	1250	4	395	395	NUM
iiclr-17826	1250	5	.	.	PUNCT
iiclr-17826	1251	1	implementation	implementation	NOUN
iiclr-17826	1251	2	of	of	ADP
iiclr-17826	1251	3	standards	standard	NOUN
iiclr-17826	1251	4	of	of	ADP
iiclr-17826	1251	5	professional	professional	ADJ
iiclr-17826	1251	6	conduct	conduct	NOUN
iiclr-17826	1251	7	for	for	ADP
iiclr-17826	1251	8	attorneys	attorney	NOUN
iiclr-17826	1251	9	,	,	PUNCT
iiclr-17826	1251	10	68	68	NUM
iiclr-17826	1251	11	fed	feed	VERB
iiclr-17826	1251	12	.	.	PUNCT
iiclr-17826	1252	1	reg	reg	PROPN
iiclr-17826	1252	2	.	.	PUNCT
iiclr-17826	1253	1	at	at	ADP
iiclr-17826	1253	2	6,317	6,317	NUM
iiclr-17826	1253	3	.	.	PUNCT
iiclr-17826	1254	1	396	396	NUM
iiclr-17826	1254	2	.	.	PUNCT
iiclr-17826	1255	1	see	see	VERB
iiclr-17826	1255	2	i	i	PRON
iiclr-17826	1255	3	d.	d.	PROPN
iiclr-17826	1255	4	397	397	NUM
iiclr-17826	1255	5	.	.	PUNCT
iiclr-17826	1256	1	see	see	VERB
iiclr-17826	1256	2	i	i	PRON
iiclr-17826	1256	3	d.	d.	PROPN
iiclr-17826	1256	4	398	398	NUM
iiclr-17826	1256	5	.	.	PUNCT
iiclr-17826	1257	1	see	see	VERB
iiclr-17826	1257	2	tafara	tafara	NOUN
iiclr-17826	1257	3	speech	speech	NOUN
iiclr-17826	1257	4	,	,	PUNCT
iiclr-17826	1257	5	supra	supra	PROPN
iiclr-17826	1257	6	note	note	NOUN
iiclr-17826	1257	7	10	10	NUM
iiclr-17826	1257	8	.	.	PUNCT
iiclr-17826	1257	9	399	399	NUM
iiclr-17826	1257	10	.	.	PUNCT
iiclr-17826	1258	1	see	see	VERB
iiclr-17826	1258	2	implementation	implementation	NOUN
iiclr-17826	1258	3	of	of	ADP
iiclr-17826	1258	4	standards	standard	NOUN
iiclr-17826	1258	5	of	of	ADP
iiclr-17826	1258	6	professional	professional	ADJ
iiclr-17826	1258	7	conduct	conduct	NOUN
iiclr-17826	1258	8	for	for	ADP
iiclr-17826	1258	9	attorneys	attorney	NOUN
iiclr-17826	1258	10	,	,	PUNCT
iiclr-17826	1258	11	68	68	NUM
iiclr-17826	1258	12	fed	feed	VERB
iiclr-17826	1258	13	.	.	PUNCT
iiclr-17826	1259	1	reg	reg	PROPN
iiclr-17826	1259	2	.	.	PUNCT
iiclr-17826	1260	1	at	at	ADP
iiclr-17826	1260	2	6,304	6,304	NUM
iiclr-17826	1260	3	.	.	PUNCT
iiclr-17826	1261	1	the	the	DET
iiclr-17826	1261	2	sec	sec	PROPN
iiclr-17826	1261	3	stated	state	VERB
iiclr-17826	1261	4	that	that	SCONJ
iiclr-17826	1261	5	,	,	PUNCT
iiclr-17826	1261	6	"	"	PUNCT
iiclr-17826	1261	7	[	[	X
iiclr-17826	1261	8	n]on	n]on	ADJ
iiclr-17826	1261	9	-	-	PUNCT
iiclr-17826	1261	10	united	united	ADJ
iiclr-17826	1261	11	states	states	PROPN
iiclr-17826	1261	12	attorneys	attorney	NOUN
iiclr-17826	1261	13	who	who	PRON
iiclr-17826	1261	14	believe	believe	VERB
iiclr-17826	1261	15	that	that	SCONJ
iiclr-17826	1261	16	the	the	DET
iiclr-17826	1261	17	requirements	requirement	NOUN
iiclr-17826	1261	18	of	of	ADP
iiclr-17826	1261	19	the	the	DET
iiclr-17826	1261	20	rule	rule	NOUN
iiclr-17826	1261	21	conflict	conflict	NOUN
iiclr-17826	1261	22	with	with	ADP
iiclr-17826	1261	23	law	law	NOUN
iiclr-17826	1261	24	or	or	CCONJ
iiclr-17826	1261	25	professional	professional	ADJ
iiclr-17826	1261	26	standards	standard	NOUN
iiclr-17826	1261	27	of	of	ADP
iiclr-17826	1261	28	their	their	PRON
iiclr-17826	1261	29	home	home	NOUN
iiclr-17826	1261	30	jurisdiction	jurisdiction	NOUN
iiclr-17826	1261	31	may	may	AUX
iiclr-17826	1261	32	avoid	avoid	VERB
iiclr-17826	1261	33	being	be	AUX
iiclr-17826	1261	34	subject	subject	ADJ
iiclr-17826	1261	35	to	to	ADP
iiclr-17826	1261	36	the	the	DET
iiclr-17826	1261	37	rule	rule	NOUN
iiclr-17826	1261	38	by	by	ADP
iiclr-17826	1261	39	consulting	consult	VERB
iiclr-17826	1261	40	with	with	ADP
iiclr-17826	1261	41	united	united	PROPN
iiclr-17826	1261	42	states	states	PROPN
iiclr-17826	1261	43	counsel	counsel	NOUN
iiclr-17826	1261	44	whenever	whenever	SCONJ
iiclr-17826	1261	45	they	they	PRON
iiclr-17826	1261	46	engage	engage	VERB
iiclr-17826	1261	47	in	in	ADP
iiclr-17826	1261	48	any	any	DET
iiclr-17826	1261	49	2004	2004	NUM
iiclr-17826	1261	50	]	]	PUNCT
iiclr-17826	1261	51	ind	ind	NOUN
iiclr-17826	1261	52	.	.	PUNCT
iiclr-17826	1262	1	int'l	int'l	PROPN
iiclr-17826	1262	2	&	&	CCONJ
iiclr-17826	1262	3	comp	comp	PROPN
iiclr-17826	1262	4	.	.	PUNCT
iiclr-17826	1263	1	l.	l.	PROPN
iiclr-17826	1263	2	rev	rev	PROPN
iiclr-17826	1263	3	.	.	PUNCT
iiclr-17826	1264	1	c.	c.	PROPN
iiclr-17826	1264	2	practical	practical	ADJ
iiclr-17826	1264	3	suggestions	suggestion	NOUN
iiclr-17826	1264	4	to	to	PART
iiclr-17826	1264	5	ensure	ensure	VERB
iiclr-17826	1264	6	compliance	compliance	NOUN
iiclr-17826	1264	7	there	there	PRON
iiclr-17826	1264	8	are	be	VERB
iiclr-17826	1264	9	a	a	DET
iiclr-17826	1264	10	number	number	NOUN
iiclr-17826	1264	11	of	of	ADP
iiclr-17826	1264	12	things	thing	NOUN
iiclr-17826	1264	13	that	that	PRON
iiclr-17826	1264	14	foreign	foreign	ADJ
iiclr-17826	1264	15	attorneys	attorney	NOUN
iiclr-17826	1264	16	and	and	CCONJ
iiclr-17826	1264	17	the	the	DET
iiclr-17826	1264	18	companies	company	NOUN
iiclr-17826	1264	19	they	they	PRON
iiclr-17826	1264	20	represent	represent	VERB
iiclr-17826	1264	21	can	can	AUX
iiclr-17826	1264	22	do	do	VERB
iiclr-17826	1264	23	to	to	PART
iiclr-17826	1264	24	put	put	VERB
iiclr-17826	1264	25	themselves	themselves	PRON
iiclr-17826	1264	26	in	in	ADP
iiclr-17826	1264	27	the	the	DET
iiclr-17826	1264	28	best	good	ADJ
iiclr-17826	1264	29	position	position	NOUN
iiclr-17826	1264	30	to	to	PART
iiclr-17826	1264	31	ensure	ensure	VERB
iiclr-17826	1264	32	compliance	compliance	NOUN
iiclr-17826	1264	33	with	with	ADP
iiclr-17826	1264	34	the	the	DET
iiclr-17826	1264	35	new	new	ADJ
iiclr-17826	1264	36	rule	rule	NOUN
iiclr-17826	1264	37	.	.	PUNCT
iiclr-17826	1265	1	4	4	NUM
iiclr-17826	1265	2	'	'	PART
iiclr-17826	1265	3	°	°	NOUN
iiclr-17826	1265	4	first	first	ADV
iiclr-17826	1265	5	,	,	PUNCT
iiclr-17826	1265	6	it	it	PRON
iiclr-17826	1265	7	may	may	AUX
iiclr-17826	1265	8	be	be	AUX
iiclr-17826	1265	9	prudent	prudent	ADJ
iiclr-17826	1265	10	for	for	SCONJ
iiclr-17826	1265	11	foreign	foreign	ADJ
iiclr-17826	1265	12	private	private	ADJ
iiclr-17826	1265	13	issuers	issuer	NOUN
iiclr-17826	1265	14	to	to	PART
iiclr-17826	1265	15	establish	establish	VERB
iiclr-17826	1265	16	a	a	DET
iiclr-17826	1265	17	qlcc	qlcc	NOUN
iiclr-17826	1265	18	,	,	PUNCT
iiclr-17826	1265	19	which	which	PRON
iiclr-17826	1265	20	can	can	AUX
iiclr-17826	1265	21	be	be	AUX
iiclr-17826	1265	22	the	the	DET
iiclr-17826	1265	23	company	company	NOUN
iiclr-17826	1265	24	's	's	PART
iiclr-17826	1265	25	audit	audit	NOUN
iiclr-17826	1265	26	committee.4	committee.4	NOUN
iiclr-17826	1265	27	°	°	ADP
iiclr-17826	1265	28	1	1	NUM
iiclr-17826	1265	29	a	a	DET
iiclr-17826	1265	30	properly	properly	ADV
iiclr-17826	1265	31	-	-	PUNCT
iiclr-17826	1265	32	functioning	function	VERB
iiclr-17826	1265	33	qlcc	qlcc	NOUN
iiclr-17826	1265	34	can	can	AUX
iiclr-17826	1265	35	benefit	benefit	VERB
iiclr-17826	1265	36	everyone	everyone	PRON
iiclr-17826	1265	37	involved	involve	VERB
iiclr-17826	1265	38	in	in	ADP
iiclr-17826	1265	39	the	the	DET
iiclr-17826	1265	40	corporate	corporate	ADJ
iiclr-17826	1265	41	governance	governance	NOUN
iiclr-17826	1265	42	process.4	process.4	PROPN
iiclr-17826	1265	43	°	°	ADP
iiclr-17826	1265	44	2	2	NUM
iiclr-17826	1265	45	under	under	ADP
iiclr-17826	1265	46	the	the	DET
iiclr-17826	1265	47	sec	sec	PROPN
iiclr-17826	1265	48	's	's	PART
iiclr-17826	1265	49	final	final	ADJ
iiclr-17826	1265	50	rule	rule	NOUN
iiclr-17826	1265	51	,	,	PUNCT
iiclr-17826	1265	52	if	if	SCONJ
iiclr-17826	1265	53	an	an	DET
iiclr-17826	1265	54	attorney	attorney	NOUN
iiclr-17826	1265	55	reports	report	VERB
iiclr-17826	1265	56	evidence	evidence	NOUN
iiclr-17826	1265	57	of	of	ADP
iiclr-17826	1265	58	a	a	DET
iiclr-17826	1265	59	possible	possible	ADJ
iiclr-17826	1265	60	material	material	NOUN
iiclr-17826	1265	61	violation	violation	NOUN
iiclr-17826	1265	62	to	to	ADP
iiclr-17826	1265	63	the	the	DET
iiclr-17826	1265	64	qlcc	qlcc	NOUN
iiclr-17826	1265	65	,	,	PUNCT
iiclr-17826	1265	66	his	his	PRON
iiclr-17826	1265	67	or	or	CCONJ
iiclr-17826	1265	68	her	her	PRON
iiclr-17826	1265	69	reporting	reporting	NOUN
iiclr-17826	1265	70	obligations	obligation	NOUN
iiclr-17826	1265	71	have	have	AUX
iiclr-17826	1265	72	been	be	AUX
iiclr-17826	1265	73	satisfied.4	satisfied.4	NOUN
iiclr-17826	1265	74	°	°	NOUN
iiclr-17826	1265	75	3	3	NUM
iiclr-17826	1265	76	also	also	ADV
iiclr-17826	1265	77	,	,	PUNCT
iiclr-17826	1265	78	the	the	DET
iiclr-17826	1265	79	qlcc	qlcc	NOUN
iiclr-17826	1265	80	can	can	AUX
iiclr-17826	1265	81	relieve	relieve	VERB
iiclr-17826	1265	82	the	the	DET
iiclr-17826	1265	83	clo	clo	PROPN
iiclr-17826	1265	84	of	of	ADP
iiclr-17826	1265	85	the	the	DET
iiclr-17826	1265	86	obligation	obligation	NOUN
iiclr-17826	1265	87	to	to	PART
iiclr-17826	1265	88	investigate	investigate	VERB
iiclr-17826	1265	89	and	and	CCONJ
iiclr-17826	1265	90	respond	respond	VERB
iiclr-17826	1265	91	to	to	ADP
iiclr-17826	1265	92	reports	report	NOUN
iiclr-17826	1265	93	of	of	ADP
iiclr-17826	1265	94	potential	potential	ADJ
iiclr-17826	1265	95	violations	violation	NOUN
iiclr-17826	1265	96	,	,	PUNCT
iiclr-17826	1265	97	which	which	PRON
iiclr-17826	1265	98	would	would	AUX
iiclr-17826	1265	99	free	free	VERB
iiclr-17826	1265	100	the	the	DET
iiclr-17826	1265	101	clo	clo	PROPN
iiclr-17826	1265	102	up	up	ADP
iiclr-17826	1265	103	to	to	PART
iiclr-17826	1265	104	conduct	conduct	VERB
iiclr-17826	1265	105	his	his	PRON
iiclr-17826	1265	106	or	or	CCONJ
iiclr-17826	1265	107	her	her	PRON
iiclr-17826	1265	108	other	other	ADJ
iiclr-17826	1265	109	legal	legal	ADJ
iiclr-17826	1265	110	functions	function	NOUN
iiclr-17826	1265	111	and	and	CCONJ
iiclr-17826	1265	112	would	would	AUX
iiclr-17826	1265	113	likely	likely	ADV
iiclr-17826	1265	114	result	result	VERB
iiclr-17826	1265	115	in	in	ADP
iiclr-17826	1265	116	a	a	DET
iiclr-17826	1265	117	more	more	ADV
iiclr-17826	1265	118	consistent	consistent	ADJ
iiclr-17826	1265	119	and	and	CCONJ
iiclr-17826	1265	120	efficient	efficient	ADJ
iiclr-17826	1265	121	method	method	NOUN
iiclr-17826	1265	122	of	of	ADP
iiclr-17826	1265	123	dealing	deal	VERB
iiclr-17826	1265	124	with	with	ADP
iiclr-17826	1265	125	violations	violation	NOUN
iiclr-17826	1265	126	.	.	PUNCT
iiclr-17826	1266	1	4	4	X
iiclr-17826	1266	2	"	"	PUNCT
iiclr-17826	1266	3	some	some	PRON
iiclr-17826	1266	4	suggest	suggest	VERB
iiclr-17826	1266	5	that	that	SCONJ
iiclr-17826	1266	6	these	these	DET
iiclr-17826	1266	7	benefits	benefit	NOUN
iiclr-17826	1266	8	would	would	AUX
iiclr-17826	1266	9	outweigh	outweigh	VERB
iiclr-17826	1266	10	any	any	DET
iiclr-17826	1266	11	potential	potential	ADJ
iiclr-17826	1266	12	costs	cost	NOUN
iiclr-17826	1266	13	in	in	ADP
iiclr-17826	1266	14	establishing	establish	VERB
iiclr-17826	1266	15	the	the	DET
iiclr-17826	1266	16	committee.4	committee.4	PROPN
iiclr-17826	1266	17	5	5	NUM
iiclr-17826	1266	18	instituting	institute	VERB
iiclr-17826	1266	19	a	a	DET
iiclr-17826	1266	20	qlcc	qlcc	NOUN
iiclr-17826	1266	21	should	should	AUX
iiclr-17826	1266	22	not	not	PART
iiclr-17826	1266	23	be	be	AUX
iiclr-17826	1266	24	such	such	DET
iiclr-17826	1266	25	a	a	DET
iiclr-17826	1266	26	leap	leap	NOUN
iiclr-17826	1266	27	for	for	ADP
iiclr-17826	1266	28	much	much	ADJ
iiclr-17826	1266	29	of	of	ADP
iiclr-17826	1266	30	the	the	DET
iiclr-17826	1266	31	world	world	NOUN
iiclr-17826	1266	32	.	.	PUNCT
iiclr-17826	1267	1	for	for	ADP
iiclr-17826	1267	2	instance	instance	NOUN
iiclr-17826	1267	3	,	,	PUNCT
iiclr-17826	1267	4	supervisory	supervisory	ADJ
iiclr-17826	1267	5	body	body	NOUN
iiclr-17826	1267	6	committees	committee	NOUN
iiclr-17826	1267	7	,	,	PUNCT
iiclr-17826	1267	8	which	which	PRON
iiclr-17826	1267	9	function	function	VERB
iiclr-17826	1267	10	similarly	similarly	ADV
iiclr-17826	1267	11	to	to	PART
iiclr-17826	1267	12	qlcc	qlcc	VERB
iiclr-17826	1267	13	'	'	PUNCT
iiclr-17826	1267	14	s	s	PROPN
iiclr-17826	1267	15	,	,	PUNCT
iiclr-17826	1267	16	are	be	AUX
iiclr-17826	1267	17	common	common	ADJ
iiclr-17826	1267	18	in	in	ADP
iiclr-17826	1267	19	many	many	ADJ
iiclr-17826	1267	20	european	european	PROPN
iiclr-17826	1267	21	union	union	PROPN
iiclr-17826	1267	22	member	member	NOUN
iiclr-17826	1267	23	countries	country	NOUN
iiclr-17826	1267	24	.	.	PUNCT
iiclr-17826	1268	1	6	6	NUM
iiclr-17826	1268	2	generally	generally	ADV
iiclr-17826	1268	3	,	,	PUNCT
iiclr-17826	1268	4	e.u	e.u	PROPN
iiclr-17826	1268	5	.	.	PROPN
iiclr-17826	1268	6	member	member	NOUN
iiclr-17826	1268	7	countries	country	NOUN
iiclr-17826	1268	8	rely	rely	VERB
iiclr-17826	1268	9	on	on	ADP
iiclr-17826	1268	10	such	such	ADJ
iiclr-17826	1268	11	committees	committee	NOUN
iiclr-17826	1268	12	to	to	PART
iiclr-17826	1268	13	help	help	VERB
iiclr-17826	1268	14	organize	organize	VERB
iiclr-17826	1268	15	the	the	DET
iiclr-17826	1268	16	work	work	NOUN
iiclr-17826	1268	17	of	of	ADP
iiclr-17826	1268	18	the	the	DET
iiclr-17826	1268	19	supervisory	supervisory	ADJ
iiclr-17826	1268	20	board	board	NOUN
iiclr-17826	1268	21	,	,	PUNCT
iiclr-17826	1268	22	particularly	particularly	ADV
iiclr-17826	1268	23	in	in	ADP
iiclr-17826	1268	24	areas	area	NOUN
iiclr-17826	1268	25	where	where	SCONJ
iiclr-17826	1268	26	the	the	DET
iiclr-17826	1268	27	personal	personal	ADJ
iiclr-17826	1268	28	interests	interest	NOUN
iiclr-17826	1268	29	of	of	ADP
iiclr-17826	1268	30	management	management	NOUN
iiclr-17826	1268	31	and	and	CCONJ
iiclr-17826	1268	32	the	the	DET
iiclr-17826	1268	33	interests	interest	NOUN
iiclr-17826	1268	34	of	of	ADP
iiclr-17826	1268	35	the	the	DET
iiclr-17826	1268	36	company	company	NOUN
iiclr-17826	1268	37	may	may	AUX
iiclr-17826	1268	38	come	come	VERB
iiclr-17826	1268	39	into	into	ADP
iiclr-17826	1268	40	conflict	conflict	NOUN
iiclr-17826	1268	41	,	,	PUNCT
iiclr-17826	1268	42	such	such	ADJ
iiclr-17826	1268	43	as	as	ADP
iiclr-17826	1268	44	with	with	ADP
iiclr-17826	1268	45	financial	financial	ADJ
iiclr-17826	1268	46	reporting	reporting	NOUN
iiclr-17826	1268	47	,	,	PUNCT
iiclr-17826	1268	48	auditing	auditing	NOUN
iiclr-17826	1268	49	,	,	PUNCT
iiclr-17826	1268	50	and	and	CCONJ
iiclr-17826	1268	51	remuneration	remuneration	NOUN
iiclr-17826	1268	52	.	.	PUNCT
iiclr-17826	1269	1	7	7	NUM
iiclr-17826	1269	2	in	in	ADP
iiclr-17826	1269	3	fact	fact	NOUN
iiclr-17826	1269	4	,	,	PUNCT
iiclr-17826	1269	5	the	the	DET
iiclr-17826	1269	6	trend	trend	NOUN
iiclr-17826	1269	7	to	to	PART
iiclr-17826	1269	8	use	use	VERB
iiclr-17826	1269	9	these	these	DET
iiclr-17826	1269	10	committees	committee	NOUN
iiclr-17826	1269	11	among	among	ADP
iiclr-17826	1269	12	e.u	e.u	PROPN
iiclr-17826	1269	13	.	.	PUNCT
iiclr-17826	1269	14	countries	country	NOUN
iiclr-17826	1269	15	seems	seem	VERB
iiclr-17826	1269	16	to	to	PART
iiclr-17826	1269	17	be	be	AUX
iiclr-17826	1269	18	growing.48	growing.48	PROPN
iiclr-17826	1269	19	the	the	DET
iiclr-17826	1269	20	only	only	ADJ
iiclr-17826	1269	21	issue	issue	NOUN
iiclr-17826	1269	22	to	to	PART
iiclr-17826	1269	23	overcome	overcome	VERB
iiclr-17826	1269	24	with	with	ADP
iiclr-17826	1269	25	regard	regard	NOUN
iiclr-17826	1269	26	to	to	ADP
iiclr-17826	1269	27	the	the	DET
iiclr-17826	1269	28	establishment	establishment	NOUN
iiclr-17826	1269	29	of	of	ADP
iiclr-17826	1269	30	the	the	DET
iiclr-17826	1269	31	qlcc	qlcc	NOUN
iiclr-17826	1269	32	would	would	AUX
iiclr-17826	1269	33	be	be	AUX
iiclr-17826	1269	34	in	in	ADP
iiclr-17826	1269	35	the	the	DET
iiclr-17826	1269	36	makeup	makeup	NOUN
iiclr-17826	1269	37	of	of	ADP
iiclr-17826	1269	38	the	the	DET
iiclr-17826	1269	39	committee	committee	NOUN
iiclr-17826	1269	40	itself	itself	PRON
iiclr-17826	1269	41	.	.	PUNCT
iiclr-17826	1270	1	generally	generally	ADV
iiclr-17826	1270	2	,	,	PUNCT
iiclr-17826	1270	3	supervisory	supervisory	ADJ
iiclr-17826	1270	4	body	body	NOUN
iiclr-17826	1270	5	committees	committee	NOUN
iiclr-17826	1270	6	are	be	AUX
iiclr-17826	1270	7	composed	compose	VERB
iiclr-17826	1270	8	of	of	ADP
iiclr-17826	1270	9	a	a	DET
iiclr-17826	1270	10	mixture	mixture	NOUN
iiclr-17826	1270	11	of	of	ADP
iiclr-17826	1270	12	independent	independent	ADJ
iiclr-17826	1270	13	directors	director	NOUN
iiclr-17826	1270	14	and	and	CCONJ
iiclr-17826	1270	15	non	non	ADJ
iiclr-17826	1270	16	-	-	ADJ
iiclr-17826	1270	17	executive	executive	ADJ
iiclr-17826	1270	18	employees.40	employees.40	NOUN
iiclr-17826	1270	19	9	9	NUM
iiclr-17826	1270	20	under	under	ADP
iiclr-17826	1270	21	the	the	DET
iiclr-17826	1270	22	sec	sec	PROPN
iiclr-17826	1270	23	's	's	PART
iiclr-17826	1270	24	final	final	ADJ
iiclr-17826	1270	25	rule	rule	NOUN
iiclr-17826	1270	26	,	,	PUNCT
iiclr-17826	1270	27	the	the	DET
iiclr-17826	1270	28	composition	composition	NOUN
iiclr-17826	1270	29	of	of	ADP
iiclr-17826	1270	30	a	a	DET
iiclr-17826	1270	31	qlcc	qlcc	NOUN
iiclr-17826	1270	32	can	can	AUX
iiclr-17826	1270	33	not	not	PART
iiclr-17826	1270	34	contain	contain	VERB
iiclr-17826	1270	35	a	a	DET
iiclr-17826	1270	36	member	member	NOUN
iiclr-17826	1270	37	that	that	PRON
iiclr-17826	1270	38	is	be	AUX
iiclr-17826	1270	39	employed	employ	VERB
iiclr-17826	1270	40	directly	directly	ADV
iiclr-17826	1270	41	or	or	CCONJ
iiclr-17826	1270	42	indirectly	indirectly	ADV
iiclr-17826	1270	43	by	by	ADP
iiclr-17826	1270	44	the	the	DET
iiclr-17826	1270	45	issuer.410	issuer.410	PROPN
iiclr-17826	1270	46	as	as	ADP
iiclr-17826	1270	47	activity	activity	NOUN
iiclr-17826	1270	48	that	that	PRON
iiclr-17826	1270	49	constitutes	constitute	VERB
iiclr-17826	1270	50	appearing	appear	VERB
iiclr-17826	1270	51	and	and	CCONJ
iiclr-17826	1270	52	practicing	practice	VERB
iiclr-17826	1270	53	before	before	ADP
iiclr-17826	1270	54	the	the	DET
iiclr-17826	1270	55	commission	commission	NOUN
iiclr-17826	1270	56	.	.	PUNCT
iiclr-17826	1270	57	"	"	PUNCT
iiclr-17826	1271	1	i	i	PRON
iiclr-17826	1271	2	d.	d.	PROPN
iiclr-17826	1271	3	400	400	NUM
iiclr-17826	1271	4	.	.	PUNCT
iiclr-17826	1271	5	see	see	VERB
iiclr-17826	1271	6	thompson	thompson	PROPN
iiclr-17826	1271	7	&	&	CCONJ
iiclr-17826	1271	8	night	night	PROPN
iiclr-17826	1271	9	,	,	PUNCT
iiclr-17826	1271	10	supra	supra	PROPN
iiclr-17826	1271	11	note	note	PROPN
iiclr-17826	1271	12	201	201	NUM
iiclr-17826	1271	13	,	,	PUNCT
iiclr-17826	1271	14	at	at	ADP
iiclr-17826	1271	15	6	6	NUM
iiclr-17826	1271	16	.	.	PUNCT
iiclr-17826	1271	17	401	401	NUM
iiclr-17826	1271	18	.	.	PUNCT
iiclr-17826	1272	1	i	i	PRON
iiclr-17826	1272	2	d.	d.	PROPN
iiclr-17826	1272	3	402	402	NUM
iiclr-17826	1272	4	.	.	PUNCT
iiclr-17826	1273	1	i	i	PRON
iiclr-17826	1273	2	d.	d.	PROPN
iiclr-17826	1273	3	403	403	NUM
iiclr-17826	1273	4	.	.	PUNCT
iiclr-17826	1274	1	i	i	PRON
iiclr-17826	1274	2	d.	d.	PROPN
iiclr-17826	1274	3	see	see	VERB
iiclr-17826	1274	4	17	17	NUM
iiclr-17826	1274	5	c.f.r	c.f.r	NOUN
iiclr-17826	1274	6	.	.	PUNCT
iiclr-17826	1275	1	§	§	PROPN
iiclr-17826	1275	2	205.3(c)(1	205.3(c)(1	NUM
iiclr-17826	1275	3	)	)	PUNCT
iiclr-17826	1275	4	;	;	PUNCT
iiclr-17826	1275	5	discussion	discussion	NOUN
iiclr-17826	1275	6	supra	supra	PROPN
iiclr-17826	1275	7	text	text	NOUN
iiclr-17826	1275	8	accompanying	accompanying	ADJ
iiclr-17826	1275	9	notes	note	NOUN
iiclr-17826	1275	10	299	299	NUM
iiclr-17826	1275	11	-	-	SYM
iiclr-17826	1275	12	308	308	NUM
iiclr-17826	1275	13	.	.	PUNCT
iiclr-17826	1276	1	404	404	NUM
iiclr-17826	1276	2	.	.	PUNCT
iiclr-17826	1277	1	see	see	VERB
iiclr-17826	1277	2	thompson	thompson	PROPN
iiclr-17826	1277	3	&	&	CCONJ
iiclr-17826	1277	4	night	night	PROPN
iiclr-17826	1277	5	,	,	PUNCT
iiclr-17826	1277	6	supra	supra	PROPN
iiclr-17826	1277	7	note	note	PROPN
iiclr-17826	1277	8	201	201	NUM
iiclr-17826	1277	9	,	,	PUNCT
iiclr-17826	1277	10	at	at	ADP
iiclr-17826	1277	11	6	6	NUM
iiclr-17826	1277	12	.	.	NOUN
iiclr-17826	1277	13	405	405	NUM
iiclr-17826	1277	14	.	.	PUNCT
iiclr-17826	1278	1	see	see	VERB
iiclr-17826	1278	2	i	i	PRON
iiclr-17826	1278	3	d.	d.	PROPN
iiclr-17826	1278	4	406	406	NUM
iiclr-17826	1278	5	.	.	PUNCT
iiclr-17826	1279	1	see	see	VERB
iiclr-17826	1279	2	generally	generally	ADV
iiclr-17826	1279	3	european	european	PROPN
iiclr-17826	1279	4	commission	commission	PROPN
iiclr-17826	1279	5	study	study	PROPN
iiclr-17826	1279	6	,	,	PUNCT
iiclr-17826	1279	7	supra	supra	PROPN
iiclr-17826	1279	8	note	note	NOUN
iiclr-17826	1279	9	124	124	NUM
iiclr-17826	1279	10	.	.	PUNCT
iiclr-17826	1280	1	407	407	NUM
iiclr-17826	1280	2	.	.	PUNCT
iiclr-17826	1281	1	see	see	VERB
iiclr-17826	1281	2	i	i	PRON
iiclr-17826	1281	3	d.	d.	PROPN
iiclr-17826	1281	4	408	408	NUM
iiclr-17826	1281	5	.	.	PUNCT
iiclr-17826	1282	1	see	see	VERB
iiclr-17826	1282	2	i	i	PRON
iiclr-17826	1282	3	d.	d.	PROPN
iiclr-17826	1282	4	at	at	ADP
iiclr-17826	1282	5	78	78	NUM
iiclr-17826	1282	6	(	(	PUNCT
iiclr-17826	1282	7	nominating	nominating	NOUN
iiclr-17826	1282	8	committees	committee	NOUN
iiclr-17826	1282	9	,	,	PUNCT
iiclr-17826	1282	10	audit	audit	NOUN
iiclr-17826	1282	11	committees	committee	NOUN
iiclr-17826	1282	12	,	,	PUNCT
iiclr-17826	1282	13	and	and	CCONJ
iiclr-17826	1282	14	remuneration	remuneration	NOUN
iiclr-17826	1282	15	committees	committee	NOUN
iiclr-17826	1282	16	are	be	AUX
iiclr-17826	1282	17	all	all	PRON
iiclr-17826	1282	18	common	common	ADJ
iiclr-17826	1282	19	occurrences	occurrence	NOUN
iiclr-17826	1282	20	in	in	ADP
iiclr-17826	1282	21	belgium	belgium	PROPN
iiclr-17826	1282	22	,	,	PUNCT
iiclr-17826	1282	23	france	france	PROPN
iiclr-17826	1282	24	,	,	PUNCT
iiclr-17826	1282	25	the	the	DET
iiclr-17826	1282	26	netherlands	netherlands	PROPN
iiclr-17826	1282	27	,	,	PUNCT
iiclr-17826	1282	28	spain	spain	PROPN
iiclr-17826	1282	29	,	,	PUNCT
iiclr-17826	1282	30	sweden	sweden	PROPN
iiclr-17826	1282	31	,	,	PUNCT
iiclr-17826	1282	32	uk	uk	PROPN
iiclr-17826	1282	33	and	and	CCONJ
iiclr-17826	1282	34	others	other	NOUN
iiclr-17826	1282	35	)	)	PUNCT
iiclr-17826	1282	36	.	.	PUNCT
iiclr-17826	1283	1	409	409	NUM
iiclr-17826	1283	2	.	.	PUNCT
iiclr-17826	1284	1	see	see	VERB
iiclr-17826	1284	2	i	i	PRON
iiclr-17826	1284	3	d.	d.	PROPN
iiclr-17826	1284	4	the	the	DET
iiclr-17826	1284	5	reason	reason	NOUN
iiclr-17826	1284	6	for	for	ADP
iiclr-17826	1284	7	having	have	VERB
iiclr-17826	1284	8	non	non	ADJ
iiclr-17826	1284	9	-	-	ADJ
iiclr-17826	1284	10	executive	executive	ADJ
iiclr-17826	1284	11	employees	employee	NOUN
iiclr-17826	1284	12	to	to	PART
iiclr-17826	1284	13	serve	serve	VERB
iiclr-17826	1284	14	on	on	ADP
iiclr-17826	1284	15	supervisory	supervisory	ADJ
iiclr-17826	1284	16	body	body	NOUN
iiclr-17826	1284	17	committees	committee	NOUN
iiclr-17826	1284	18	is	be	AUX
iiclr-17826	1284	19	that	that	SCONJ
iiclr-17826	1284	20	their	their	PRON
iiclr-17826	1284	21	presence	presence	NOUN
iiclr-17826	1284	22	provides	provide	VERB
iiclr-17826	1284	23	additional	additional	ADJ
iiclr-17826	1284	24	assurance	assurance	NOUN
iiclr-17826	1284	25	to	to	ADP
iiclr-17826	1284	26	market	market	NOUN
iiclr-17826	1284	27	investors	investor	NOUN
iiclr-17826	1284	28	that	that	SCONJ
iiclr-17826	1284	29	their	their	PRON
iiclr-17826	1284	30	interests	interest	NOUN
iiclr-17826	1284	31	are	be	AUX
iiclr-17826	1284	32	defended	defend	VERB
iiclr-17826	1284	33	.	.	PUNCT
iiclr-17826	1285	1	i	i	PRON
iiclr-17826	1285	2	d.	d.	PROPN
iiclr-17826	1285	3	410	410	NUM
iiclr-17826	1285	4	.	.	PUNCT
iiclr-17826	1285	5	see	see	VERB
iiclr-17826	1285	6	implementation	implementation	NOUN
iiclr-17826	1285	7	of	of	ADP
iiclr-17826	1285	8	standards	standard	NOUN
iiclr-17826	1285	9	of	of	ADP
iiclr-17826	1285	10	professional	professional	ADJ
iiclr-17826	1285	11	conduct	conduct	NOUN
iiclr-17826	1285	12	for	for	ADP
iiclr-17826	1285	13	attorneys	attorney	NOUN
iiclr-17826	1285	14	,	,	PUNCT
iiclr-17826	1285	15	68	68	NUM
iiclr-17826	1285	16	fed	feed	VERB
iiclr-17826	1285	17	.	.	PUNCT
iiclr-17826	1286	1	reg	reg	PROPN
iiclr-17826	1286	2	.	.	PUNCT
iiclr-17826	1287	1	at	at	ADP
iiclr-17826	1287	2	6,305	6,305	NUM
iiclr-17826	1287	3	.	.	PUNCT
iiclr-17826	1288	1	[	[	X
iiclr-17826	1288	2	vol	vol	NOUN
iiclr-17826	1288	3	.	.	PUNCT
iiclr-17826	1289	1	14:3	14:3	NUM
iiclr-17826	1289	2	challenges	challenge	NOUN
iiclr-17826	1289	3	for	for	ADP
iiclr-17826	1289	4	foreign	foreign	ADJ
iiclr-17826	1289	5	attorneys	attorney	NOUN
iiclr-17826	1289	6	a	a	DET
iiclr-17826	1289	7	result	result	NOUN
iiclr-17826	1289	8	,	,	PUNCT
iiclr-17826	1289	9	the	the	DET
iiclr-17826	1289	10	qlcc	qlcc	NOUN
iiclr-17826	1289	11	would	would	AUX
iiclr-17826	1289	12	have	have	VERB
iiclr-17826	1289	13	to	to	PART
iiclr-17826	1289	14	function	function	VERB
iiclr-17826	1289	15	as	as	ADP
iiclr-17826	1289	16	a	a	DET
iiclr-17826	1289	17	subcommittee	subcommittee	NOUN
iiclr-17826	1289	18	,	,	PUNCT
iiclr-17826	1289	19	excluding	exclude	VERB
iiclr-17826	1289	20	the	the	DET
iiclr-17826	1289	21	employees	employee	NOUN
iiclr-17826	1289	22	of	of	ADP
iiclr-17826	1289	23	the	the	DET
iiclr-17826	1289	24	issuer	issuer	NOUN
iiclr-17826	1289	25	.	.	PUNCT
iiclr-17826	1290	1	next	next	ADJ
iiclr-17826	1290	2	,	,	PUNCT
iiclr-17826	1290	3	depending	depend	VERB
iiclr-17826	1290	4	on	on	ADP
iiclr-17826	1290	5	its	its	PRON
iiclr-17826	1290	6	size	size	NOUN
iiclr-17826	1290	7	and	and	CCONJ
iiclr-17826	1290	8	structure	structure	NOUN
iiclr-17826	1290	9	,	,	PUNCT
iiclr-17826	1290	10	it	it	PRON
iiclr-17826	1290	11	may	may	AUX
iiclr-17826	1290	12	be	be	AUX
iiclr-17826	1290	13	advisable	advisable	ADJ
iiclr-17826	1290	14	for	for	ADP
iiclr-17826	1290	15	foreign	foreign	ADJ
iiclr-17826	1290	16	private	private	ADJ
iiclr-17826	1290	17	issuers	issuer	NOUN
iiclr-17826	1290	18	to	to	PART
iiclr-17826	1290	19	establish	establish	VERB
iiclr-17826	1290	20	a	a	DET
iiclr-17826	1290	21	clear	clear	ADJ
iiclr-17826	1290	22	hierarchy	hierarchy	NOUN
iiclr-17826	1290	23	within	within	ADP
iiclr-17826	1290	24	the	the	DET
iiclr-17826	1290	25	company	company	NOUN
iiclr-17826	1290	26	's	's	PART
iiclr-17826	1290	27	legal	legal	ADJ
iiclr-17826	1290	28	department	department	NOUN
iiclr-17826	1290	29	.	.	PUNCT
iiclr-17826	1291	1	41	41	NUM
iiclr-17826	1291	2	'	'	PART
iiclr-17826	1291	3	designating	designating	NOUN
iiclr-17826	1291	4	"	"	PUNCT
iiclr-17826	1291	5	supervisory	supervisory	ADJ
iiclr-17826	1291	6	attorneys	attorney	NOUN
iiclr-17826	1291	7	"	"	PUNCT
iiclr-17826	1291	8	within	within	ADP
iiclr-17826	1291	9	the	the	DET
iiclr-17826	1291	10	department	department	NOUN
iiclr-17826	1291	11	can	can	AUX
iiclr-17826	1291	12	minimize	minimize	VERB
iiclr-17826	1291	13	the	the	DET
iiclr-17826	1291	14	obligations	obligation	NOUN
iiclr-17826	1291	15	of	of	ADP
iiclr-17826	1291	16	subordinate	subordinate	ADJ
iiclr-17826	1291	17	attorneys	attorney	NOUN
iiclr-17826	1291	18	to	to	PART
iiclr-17826	1291	19	report	report	VERB
iiclr-17826	1291	20	evidence	evidence	NOUN
iiclr-17826	1291	21	of	of	ADP
iiclr-17826	1291	22	material	material	ADJ
iiclr-17826	1291	23	violations	violation	NOUN
iiclr-17826	1291	24	up	up	ADP
iiclr-17826	1291	25	to	to	ADP
iiclr-17826	1291	26	the	the	DET
iiclr-17826	1291	27	board	board	NOUN
iiclr-17826	1291	28	of	of	ADP
iiclr-17826	1291	29	directors	director	NOUN
iiclr-17826	1291	30	or	or	CCONJ
iiclr-17826	1291	31	qlcc.412	qlcc.412	NOUN
iiclr-17826	1291	32	this	this	PRON
iiclr-17826	1291	33	will	will	AUX
iiclr-17826	1291	34	not	not	PART
iiclr-17826	1291	35	only	only	ADV
iiclr-17826	1291	36	define	define	VERB
iiclr-17826	1291	37	roles	role	NOUN
iiclr-17826	1291	38	and	and	CCONJ
iiclr-17826	1291	39	responsibilities	responsibility	NOUN
iiclr-17826	1291	40	with	with	ADP
iiclr-17826	1291	41	regard	regard	NOUN
iiclr-17826	1291	42	to	to	ADP
iiclr-17826	1291	43	the	the	DET
iiclr-17826	1291	44	final	final	ADJ
iiclr-17826	1291	45	rule	rule	NOUN
iiclr-17826	1291	46	but	but	CCONJ
iiclr-17826	1291	47	will	will	AUX
iiclr-17826	1291	48	also	also	ADV
iiclr-17826	1291	49	provide	provide	VERB
iiclr-17826	1291	50	a	a	DET
iiclr-17826	1291	51	system	system	NOUN
iiclr-17826	1291	52	of	of	ADP
iiclr-17826	1291	53	checks	check	NOUN
iiclr-17826	1291	54	and	and	CCONJ
iiclr-17826	1291	55	balances	balance	NOUN
iiclr-17826	1291	56	as	as	ADP
iiclr-17826	1291	57	to	to	ADP
iiclr-17826	1291	58	what	what	PRON
iiclr-17826	1291	59	is	be	AUX
iiclr-17826	1291	60	being	be	AUX
iiclr-17826	1291	61	reported	report	VERB
iiclr-17826	1291	62	and	and	CCONJ
iiclr-17826	1291	63	to	to	ADP
iiclr-17826	1291	64	whom.4	whom.4	PROPN
iiclr-17826	1291	65	t	t	NOUN
iiclr-17826	1291	66	3	3	NUM
iiclr-17826	1291	67	moreover	moreover	ADV
iiclr-17826	1291	68	,	,	PUNCT
iiclr-17826	1291	69	to	to	PART
iiclr-17826	1291	70	combat	combat	VERB
iiclr-17826	1291	71	the	the	DET
iiclr-17826	1291	72	inclination	inclination	NOUN
iiclr-17826	1291	73	on	on	ADP
iiclr-17826	1291	74	the	the	DET
iiclr-17826	1291	75	part	part	NOUN
iiclr-17826	1291	76	of	of	ADP
iiclr-17826	1291	77	executives	executive	NOUN
iiclr-17826	1291	78	to	to	PART
iiclr-17826	1291	79	avoid	avoid	VERB
iiclr-17826	1291	80	lawyers	lawyer	NOUN
iiclr-17826	1291	81	subject	subject	ADJ
iiclr-17826	1291	82	to	to	ADP
iiclr-17826	1291	83	the	the	DET
iiclr-17826	1291	84	final	final	ADJ
iiclr-17826	1291	85	rule	rule	NOUN
iiclr-17826	1291	86	,	,	PUNCT
iiclr-17826	1291	87	general	general	ADJ
iiclr-17826	1291	88	counsels	counsel	NOUN
iiclr-17826	1291	89	may	may	AUX
iiclr-17826	1291	90	want	want	VERB
iiclr-17826	1291	91	to	to	PART
iiclr-17826	1291	92	establish	establish	VERB
iiclr-17826	1291	93	regular	regular	ADJ
iiclr-17826	1291	94	meetings	meeting	NOUN
iiclr-17826	1291	95	with	with	ADP
iiclr-17826	1291	96	a	a	DET
iiclr-17826	1291	97	committee	committee	NOUN
iiclr-17826	1291	98	of	of	ADP
iiclr-17826	1291	99	independent	independent	ADJ
iiclr-17826	1291	100	directors	director	NOUN
iiclr-17826	1291	101	and	and	CCONJ
iiclr-17826	1291	102	executives	executive	NOUN
iiclr-17826	1291	103	,	,	PUNCT
iiclr-17826	1291	104	dedicated	dedicate	VERB
iiclr-17826	1291	105	to	to	ADP
iiclr-17826	1291	106	the	the	DET
iiclr-17826	1291	107	discussion	discussion	NOUN
iiclr-17826	1291	108	of	of	ADP
iiclr-17826	1291	109	breaches	breach	NOUN
iiclr-17826	1291	110	of	of	ADP
iiclr-17826	1291	111	law	law	NOUN
iiclr-17826	1291	112	and	and	CCONJ
iiclr-17826	1291	113	duty.414	duty.414	VERB
iiclr-17826	1291	114	the	the	DET
iiclr-17826	1291	115	idea	idea	NOUN
iiclr-17826	1291	116	is	be	AUX
iiclr-17826	1291	117	that	that	PRON
iiclr-17826	1291	118	rather	rather	ADV
iiclr-17826	1291	119	than	than	ADP
iiclr-17826	1291	120	trying	try	VERB
iiclr-17826	1291	121	to	to	PART
iiclr-17826	1291	122	meet	meet	VERB
iiclr-17826	1291	123	only	only	ADV
iiclr-17826	1291	124	in	in	ADP
iiclr-17826	1291	125	times	time	NOUN
iiclr-17826	1291	126	of	of	ADP
iiclr-17826	1291	127	crisis	crisis	NOUN
iiclr-17826	1291	128	,	,	PUNCT
iiclr-17826	1291	129	these	these	DET
iiclr-17826	1291	130	gatherings	gathering	NOUN
iiclr-17826	1291	131	would	would	AUX
iiclr-17826	1291	132	be	be	AUX
iiclr-17826	1291	133	routine.41	routine.41	VERB
iiclr-17826	1291	134	5	5	NUM
iiclr-17826	1291	135	as	as	SCONJ
iiclr-17826	1291	136	one	one	NUM
iiclr-17826	1291	137	expert	expert	NOUN
iiclr-17826	1291	138	put	put	VERB
iiclr-17826	1291	139	it	it	PRON
iiclr-17826	1291	140	,	,	PUNCT
iiclr-17826	1291	141	this	this	PRON
iiclr-17826	1291	142	"	"	PUNCT
iiclr-17826	1291	143	may	may	AUX
iiclr-17826	1291	144	sound	sound	VERB
iiclr-17826	1291	145	like	like	ADP
iiclr-17826	1291	146	a	a	DET
iiclr-17826	1291	147	structural	structural	ADJ
iiclr-17826	1291	148	solution	solution	NOUN
iiclr-17826	1291	149	to	to	ADP
iiclr-17826	1291	150	a	a	DET
iiclr-17826	1291	151	substantive	substantive	ADJ
iiclr-17826	1291	152	problem	problem	NOUN
iiclr-17826	1291	153	but	but	CCONJ
iiclr-17826	1291	154	anyone	anyone	PRON
iiclr-17826	1291	155	who	who	PRON
iiclr-17826	1291	156	has	have	AUX
iiclr-17826	1291	157	worked	work	VERB
iiclr-17826	1291	158	in	in	ADP
iiclr-17826	1291	159	a	a	DET
iiclr-17826	1291	160	large	large	ADJ
iiclr-17826	1291	161	organization	organization	NOUN
iiclr-17826	1291	162	knows	know	VERB
iiclr-17826	1291	163	that	that	SCONJ
iiclr-17826	1291	164	once	once	SCONJ
iiclr-17826	1291	165	the	the	DET
iiclr-17826	1291	166	structure	structure	NOUN
iiclr-17826	1291	167	exists	exist	VERB
iiclr-17826	1291	168	the	the	DET
iiclr-17826	1291	169	substance	substance	NOUN
iiclr-17826	1291	170	will	will	AUX
iiclr-17826	1291	171	follow	follow	VERB
iiclr-17826	1291	172	.	.	PUNCT
iiclr-17826	1292	1	,	,	PUNCT
iiclr-17826	1292	2	4	4	NUM
iiclr-17826	1292	3	6	6	NUM
iiclr-17826	1292	4	if	if	SCONJ
iiclr-17826	1292	5	the	the	DET
iiclr-17826	1292	6	two	two	NUM
iiclr-17826	1292	7	sides	side	NOUN
iiclr-17826	1292	8	make	make	VERB
iiclr-17826	1292	9	it	it	PRON
iiclr-17826	1292	10	a	a	DET
iiclr-17826	1292	11	practice	practice	NOUN
iiclr-17826	1292	12	to	to	PART
iiclr-17826	1292	13	meet	meet	VERB
iiclr-17826	1292	14	regularly	regularly	ADV
iiclr-17826	1292	15	to	to	PART
iiclr-17826	1292	16	discuss	discuss	VERB
iiclr-17826	1292	17	the	the	DET
iiclr-17826	1292	18	law	law	NOUN
iiclr-17826	1292	19	,	,	PUNCT
iiclr-17826	1292	20	the	the	DET
iiclr-17826	1292	21	company	company	NOUN
iiclr-17826	1292	22	will	will	AUX
iiclr-17826	1292	23	likely	likely	ADV
iiclr-17826	1292	24	end	end	VERB
iiclr-17826	1292	25	up	up	ADP
iiclr-17826	1292	26	obeying	obey	VERB
iiclr-17826	1292	27	it	it	PRON
iiclr-17826	1292	28	more	more	ADJ
iiclr-17826	1292	29	often.4	often.4	NOUN
iiclr-17826	1292	30	17	17	NUM
iiclr-17826	1292	31	also	also	ADV
iiclr-17826	1292	32	,	,	PUNCT
iiclr-17826	1292	33	foreign	foreign	ADJ
iiclr-17826	1292	34	attorneys	attorney	NOUN
iiclr-17826	1292	35	should	should	AUX
iiclr-17826	1292	36	take	take	VERB
iiclr-17826	1292	37	necessary	necessary	ADJ
iiclr-17826	1292	38	steps	step	NOUN
iiclr-17826	1292	39	to	to	PART
iiclr-17826	1292	40	learn	learn	VERB
iiclr-17826	1292	41	the	the	DET
iiclr-17826	1292	42	new	new	ADJ
iiclr-17826	1292	43	regulations.41	regulations.41	NOUN
iiclr-17826	1292	44	8	8	NUM
iiclr-17826	1292	45	according	accord	VERB
iiclr-17826	1292	46	to	to	ADP
iiclr-17826	1292	47	the	the	DET
iiclr-17826	1292	48	above	above	ADJ
iiclr-17826	1292	49	survey	survey	NOUN
iiclr-17826	1292	50	,	,	PUNCT
iiclr-17826	1292	51	nearly	nearly	ADV
iiclr-17826	1292	52	sixty	sixty	NUM
iiclr-17826	1292	53	percent	percent	NOUN
iiclr-17826	1292	54	believe	believe	VERB
iiclr-17826	1292	55	that	that	SCONJ
iiclr-17826	1292	56	,	,	PUNCT
iiclr-17826	1292	57	in	in	ADP
iiclr-17826	1292	58	some	some	DET
iiclr-17826	1292	59	way	way	NOUN
iiclr-17826	1292	60	,	,	PUNCT
iiclr-17826	1292	61	the	the	DET
iiclr-17826	1292	62	new	new	ADJ
iiclr-17826	1292	63	sec	sec	PROPN
iiclr-17826	1292	64	regulations	regulation	NOUN
iiclr-17826	1292	65	will	will	AUX
iiclr-17826	1292	66	affect	affect	VERB
iiclr-17826	1292	67	their	their	PRON
iiclr-17826	1292	68	performance	performance	NOUN
iiclr-17826	1292	69	as	as	ADP
iiclr-17826	1292	70	corporate	corporate	ADJ
iiclr-17826	1292	71	counsel.419	counsel.419	PROPN
iiclr-17826	1292	72	it	it	PRON
iiclr-17826	1292	73	stands	stand	VERB
iiclr-17826	1292	74	to	to	PART
iiclr-17826	1292	75	reason	reason	NOUN
iiclr-17826	1292	76	that	that	SCONJ
iiclr-17826	1292	77	foreign	foreign	ADJ
iiclr-17826	1292	78	corporate	corporate	ADJ
iiclr-17826	1292	79	counsel	counsel	NOUN
iiclr-17826	1292	80	should	should	AUX
iiclr-17826	1292	81	take	take	VERB
iiclr-17826	1292	82	time	time	NOUN
iiclr-17826	1292	83	to	to	PART
iiclr-17826	1292	84	learn	learn	VERB
iiclr-17826	1292	85	the	the	DET
iiclr-17826	1292	86	new	new	ADJ
iiclr-17826	1292	87	standards	standard	NOUN
iiclr-17826	1292	88	.	.	PUNCT
iiclr-17826	1293	1	this	this	PRON
iiclr-17826	1293	2	also	also	ADV
iiclr-17826	1293	3	applies	apply	VERB
iiclr-17826	1293	4	to	to	ADP
iiclr-17826	1293	5	those	those	DET
iiclr-17826	1293	6	individuals	individual	NOUN
iiclr-17826	1293	7	in	in	ADP
iiclr-17826	1293	8	supervisory	supervisory	ADJ
iiclr-17826	1293	9	roles	role	NOUN
iiclr-17826	1293	10	that	that	PRON
iiclr-17826	1293	11	do	do	AUX
iiclr-17826	1293	12	not	not	PART
iiclr-17826	1293	13	directly	directly	ADV
iiclr-17826	1293	14	appear	appear	VERB
iiclr-17826	1293	15	and	and	CCONJ
iiclr-17826	1293	16	practice	practice	VERB
iiclr-17826	1293	17	before	before	ADP
iiclr-17826	1293	18	the	the	DET
iiclr-17826	1293	19	sec.420	sec.420	NOUN
iiclr-17826	1293	20	as	as	ADP
iiclr-17826	1293	21	the	the	DET
iiclr-17826	1293	22	rule	rule	NOUN
iiclr-17826	1293	23	notes	note	NOUN
iiclr-17826	1293	24	,	,	PUNCT
iiclr-17826	1293	25	supervising	supervise	VERB
iiclr-17826	1293	26	attorneys	attorney	NOUN
iiclr-17826	1293	27	have	have	VERB
iiclr-17826	1293	28	an	an	DET
iiclr-17826	1293	29	obligation	obligation	NOUN
iiclr-17826	1293	30	to	to	PART
iiclr-17826	1293	31	ensure	ensure	VERB
iiclr-17826	1293	32	that	that	SCONJ
iiclr-17826	1293	33	411	411	X
iiclr-17826	1293	34	.	.	PUNCT
iiclr-17826	1294	1	see	see	VERB
iiclr-17826	1294	2	briefing	briefing	NOUN
iiclr-17826	1294	3	paper	paper	NOUN
iiclr-17826	1294	4	,	,	PUNCT
iiclr-17826	1294	5	securities	security	NOUN
iiclr-17826	1294	6	and	and	CCONJ
iiclr-17826	1294	7	litigation	litigation	NOUN
iiclr-17826	1294	8	teams	team	NOUN
iiclr-17826	1294	9	,	,	PUNCT
iiclr-17826	1294	10	pillsbury	pillsbury	PROPN
iiclr-17826	1294	11	winthrop	winthrop	PROPN
iiclr-17826	1294	12	llp	llp	PROPN
iiclr-17826	1294	13	,	,	PUNCT
iiclr-17826	1294	14	sec	sec	PROPN
iiclr-17826	1294	15	sets	set	VERB
iiclr-17826	1294	16	attorney	attorney	NOUN
iiclr-17826	1294	17	professional	professional	ADJ
iiclr-17826	1294	18	conduct	conduct	NOUN
iiclr-17826	1294	19	standards	standard	NOUN
iiclr-17826	1294	20	under	under	ADP
iiclr-17826	1294	21	sarbanes	sarbane	NOUN
iiclr-17826	1294	22	-	-	PUNCT
iiclr-17826	1294	23	oxley	oxley	ADJ
iiclr-17826	1294	24	act	act	NOUN
iiclr-17826	1294	25	,	,	PUNCT
iiclr-17826	1294	26	at	at	ADP
iiclr-17826	1294	27	1	1	NUM
iiclr-17826	1294	28	(	(	PUNCT
iiclr-17826	1294	29	feb	feb	PROPN
iiclr-17826	1294	30	.	.	PROPN
iiclr-17826	1294	31	27	27	NUM
iiclr-17826	1294	32	,	,	PUNCT
iiclr-17826	1294	33	2003	2003	NUM
iiclr-17826	1294	34	)	)	PUNCT
iiclr-17826	1294	35	,	,	PUNCT
iiclr-17826	1294	36	a	a	DET
iiclr-17826	1294	37	t	t	NOUN
iiclr-17826	1294	38	http://www.pillsburywinthrop.com/files/tbls3	http://www.pillsburywinthrop.com/files/tbls3	ADJ
iiclr-17826	1294	39	lpublication	lpublication	NOUN
iiclr-17826	1294	40	/	/	SYM
iiclr-17826	1294	41	pdfupload2o8/8727	pdfupload2o8/8727	NOUN
iiclr-17826	1294	42	/	/	SYM
iiclr-17826	1294	43	client%20	client%20	NOUN
iiclr-17826	1294	44	alert%20securities	alert%20securitie	NOUN
iiclr-17826	1294	45	-	-	PUNCT
iiclr-17826	1294	46	litigation%2002	litigation%2002	NOUN
iiclr-17826	1294	47	-	-	PUNCT
iiclr-17826	1294	48	28	28	NUM
iiclr-17826	1294	49	-	-	PUNCT
iiclr-17826	1294	50	03_1069410.pdf	03_1069410.pdf	NOUN
iiclr-17826	1294	51	(	(	PUNCT
iiclr-17826	1294	52	last	last	ADV
iiclr-17826	1294	53	visited	visit	VERB
iiclr-17826	1294	54	march	march	PROPN
iiclr-17826	1294	55	4	4	NUM
iiclr-17826	1294	56	,	,	PUNCT
iiclr-17826	1294	57	2004	2004	NUM
iiclr-17826	1294	58	)	)	PUNCT
iiclr-17826	1295	1	[	[	X
iiclr-17826	1295	2	hereinafter	hereinafter	NOUN
iiclr-17826	1295	3	pillsbury	pillsbury	PROPN
iiclr-17826	1295	4	briefing	briefing	PROPN
iiclr-17826	1295	5	paper	paper	NOUN
iiclr-17826	1295	6	]	]	PUNCT
iiclr-17826	1295	7	.	.	PUNCT
iiclr-17826	1296	1	412	412	NUM
iiclr-17826	1296	2	.	.	PUNCT
iiclr-17826	1297	1	i	i	PRON
iiclr-17826	1297	2	d.	d.	PROPN
iiclr-17826	1297	3	see	see	VERB
iiclr-17826	1297	4	generally	generally	ADV
iiclr-17826	1297	5	17	17	NUM
iiclr-17826	1297	6	c.f.r	c.f.r	NOUN
iiclr-17826	1297	7	.	.	PUNCT
iiclr-17826	1298	1	§	§	PROPN
iiclr-17826	1298	2	205.4	205.4	NUM
iiclr-17826	1298	3	(	(	PUNCT
iiclr-17826	1298	4	discussion	discussion	NOUN
iiclr-17826	1298	5	supra	supra	PROPN
iiclr-17826	1298	6	text	text	NOUN
iiclr-17826	1298	7	accompanying	accompanying	ADJ
iiclr-17826	1298	8	notes	note	NOUN
iiclr-17826	1298	9	30917	30917	NUM
iiclr-17826	1298	10	)	)	PUNCT
iiclr-17826	1298	11	;	;	PUNCT
iiclr-17826	1298	12	17	17	NUM
iiclr-17826	1298	13	c.f.r	c.f.r	NOUN
iiclr-17826	1298	14	.	.	PUNCT
iiclr-17826	1299	1	§	§	PROPN
iiclr-17826	1299	2	205.5	205.5	NUM
iiclr-17826	1299	3	(	(	PUNCT
iiclr-17826	1299	4	2003	2003	NUM
iiclr-17826	1299	5	)	)	PUNCT
iiclr-17826	1299	6	.	.	PUNCT
iiclr-17826	1300	1	413	413	NUM
iiclr-17826	1300	2	.	.	PUNCT
iiclr-17826	1301	1	see	see	VERB
iiclr-17826	1301	2	generally	generally	ADV
iiclr-17826	1301	3	pillsbury	pillsbury	PROPN
iiclr-17826	1301	4	briefing	briefing	NOUN
iiclr-17826	1301	5	paper	paper	NOUN
iiclr-17826	1301	6	,	,	PUNCT
iiclr-17826	1301	7	supra	supra	PROPN
iiclr-17826	1301	8	note	note	PROPN
iiclr-17826	1301	9	411	411	NUM
iiclr-17826	1301	10	,	,	PUNCT
iiclr-17826	1301	11	at	at	ADP
iiclr-17826	1301	12	1	1	NUM
iiclr-17826	1301	13	.	.	PUNCT
iiclr-17826	1301	14	414	414	NUM
iiclr-17826	1301	15	.	.	PUNCT
iiclr-17826	1302	1	waldmeir	waldmeir	ADJ
iiclr-17826	1302	2	,	,	PUNCT
iiclr-17826	1302	3	hidden	hide	VERB
iiclr-17826	1302	4	dangers	danger	NOUN
iiclr-17826	1302	5	,	,	PUNCT
iiclr-17826	1302	6	supra	supra	PROPN
iiclr-17826	1302	7	note	note	NOUN
iiclr-17826	1302	8	123	123	NUM
iiclr-17826	1302	9	.	.	PUNCT
iiclr-17826	1303	1	415	415	NUM
iiclr-17826	1303	2	.	.	PUNCT
iiclr-17826	1304	1	i	i	PRON
iiclr-17826	1304	2	d.	d.	PROPN
iiclr-17826	1304	3	416	416	NUM
iiclr-17826	1304	4	.	.	PUNCT
iiclr-17826	1305	1	i	i	PRON
iiclr-17826	1305	2	d.	d.	PROPN
iiclr-17826	1305	3	417	417	NUM
iiclr-17826	1305	4	.	.	PUNCT
iiclr-17826	1306	1	i	i	PRON
iiclr-17826	1306	2	d.	d.	PROPN
iiclr-17826	1306	3	418	418	NUM
iiclr-17826	1306	4	.	.	PUNCT
iiclr-17826	1307	1	see	see	VERB
iiclr-17826	1307	2	palmer	palmer	PROPN
iiclr-17826	1307	3	,	,	PUNCT
iiclr-17826	1307	4	supra	supra	PROPN
iiclr-17826	1307	5	note	note	PROPN
iiclr-17826	1307	6	93	93	NUM
iiclr-17826	1307	7	;	;	PUNCT
iiclr-17826	1307	8	thompson	thompson	PROPN
iiclr-17826	1307	9	&	&	CCONJ
iiclr-17826	1307	10	night	night	PROPN
iiclr-17826	1307	11	,	,	PUNCT
iiclr-17826	1307	12	supra	supra	PROPN
iiclr-17826	1307	13	note	note	PROPN
iiclr-17826	1307	14	201	201	NUM
iiclr-17826	1307	15	,	,	PUNCT
iiclr-17826	1307	16	at	at	ADP
iiclr-17826	1307	17	6	6	NUM
iiclr-17826	1307	18	.	.	NOUN
iiclr-17826	1307	19	419	419	NUM
iiclr-17826	1307	20	.	.	PUNCT
iiclr-17826	1308	1	see	see	VERB
iiclr-17826	1308	2	martindale	martindale	PROPN
iiclr-17826	1308	3	-	-	PUNCT
iiclr-17826	1308	4	hubbell	hubbell	PROPN
iiclr-17826	1308	5	poll	poll	NOUN
iiclr-17826	1308	6	,	,	PUNCT
iiclr-17826	1308	7	supra	supra	PROPN
iiclr-17826	1308	8	note	note	NOUN
iiclr-17826	1308	9	343	343	NUM
iiclr-17826	1308	10	,	,	PUNCT
iiclr-17826	1308	11	at	at	ADP
iiclr-17826	1308	12	1	1	NUM
iiclr-17826	1308	13	.	.	X
iiclr-17826	1308	14	420	420	NUM
iiclr-17826	1308	15	.	.	PUNCT
iiclr-17826	1309	1	see	see	VERB
iiclr-17826	1309	2	generally	generally	ADV
iiclr-17826	1309	3	17	17	NUM
iiclr-17826	1309	4	c.f.r	c.f.r	NOUN
iiclr-17826	1309	5	.	.	PUNCT
iiclr-17826	1310	1	§	§	PROPN
iiclr-17826	1310	2	205.4	205.4	NUM
iiclr-17826	1310	3	.	.	PUNCT
iiclr-17826	1310	4	2004	2004	NUM
iiclr-17826	1310	5	]	]	PUNCT
iiclr-17826	1310	6	ind	ind	NOUN
iiclr-17826	1310	7	.	.	PUNCT
iiclr-17826	1311	1	int'l	int'l	PROPN
iiclr-17826	1311	2	&	&	CCONJ
iiclr-17826	1311	3	comp	comp	PROPN
iiclr-17826	1311	4	.	.	PUNCT
iiclr-17826	1312	1	l.	l.	PROPN
iiclr-17826	1312	2	rev	rev	AUX
iiclr-17826	1312	3	.	.	PROPN
iiclr-17826	1312	4	subordinate	subordinate	ADJ
iiclr-17826	1312	5	attorneys	attorney	NOUN
iiclr-17826	1312	6	abide	abide	VERB
iiclr-17826	1312	7	by	by	ADP
iiclr-17826	1312	8	the	the	DET
iiclr-17826	1312	9	new	new	ADJ
iiclr-17826	1312	10	rules.421	rules.421	NOUN
iiclr-17826	1312	11	'	'	PUNCT
iiclr-17826	1312	12	this	this	PRON
iiclr-17826	1312	13	holds	hold	VERB
iiclr-17826	1312	14	true	true	ADJ
iiclr-17826	1312	15	for	for	ADP
iiclr-17826	1312	16	supervising	supervise	VERB
iiclr-17826	1312	17	attorneys	attorney	NOUN
iiclr-17826	1312	18	practicing	practice	VERB
iiclr-17826	1312	19	as	as	ADP
iiclr-17826	1312	20	in	in	ADP
iiclr-17826	1312	21	-	-	PUNCT
iiclr-17826	1312	22	house	house	NOUN
iiclr-17826	1312	23	or	or	CCONJ
iiclr-17826	1313	1	as	as	ADP
iiclr-17826	1313	2	outside	outside	ADV
iiclr-17826	1313	3	counsel.422	counsel.422	ADV
iiclr-17826	1313	4	the	the	DET
iiclr-17826	1313	5	learning	learning	NOUN
iiclr-17826	1313	6	process	process	NOUN
iiclr-17826	1313	7	,	,	PUNCT
iiclr-17826	1313	8	however	however	ADV
iiclr-17826	1313	9	,	,	PUNCT
iiclr-17826	1313	10	should	should	AUX
iiclr-17826	1313	11	not	not	PART
iiclr-17826	1313	12	stop	stop	VERB
iiclr-17826	1313	13	there	there	ADV
iiclr-17826	1313	14	.	.	PUNCT
iiclr-17826	1314	1	in	in	ADP
iiclr-17826	1314	2	-	-	PUNCT
iiclr-17826	1314	3	house	house	NOUN
iiclr-17826	1314	4	attorneys	attorney	NOUN
iiclr-17826	1314	5	should	should	AUX
iiclr-17826	1314	6	also	also	ADV
iiclr-17826	1314	7	take	take	VERB
iiclr-17826	1314	8	time	time	NOUN
iiclr-17826	1314	9	to	to	PART
iiclr-17826	1314	10	educate	educate	VERB
iiclr-17826	1314	11	and	and	CCONJ
iiclr-17826	1314	12	train	train	VERB
iiclr-17826	1314	13	the	the	DET
iiclr-17826	1314	14	foreign	foreign	ADJ
iiclr-17826	1314	15	issuer	issuer	NOUN
iiclr-17826	1314	16	's	's	PART
iiclr-17826	1314	17	officers	officer	NOUN
iiclr-17826	1314	18	and	and	CCONJ
iiclr-17826	1314	19	directors	director	NOUN
iiclr-17826	1314	20	so	so	SCONJ
iiclr-17826	1314	21	that	that	SCONJ
iiclr-17826	1314	22	the	the	DET
iiclr-17826	1314	23	company	company	NOUN
iiclr-17826	1314	24	will	will	AUX
iiclr-17826	1314	25	be	be	AUX
iiclr-17826	1314	26	adequately	adequately	ADV
iiclr-17826	1314	27	equipped	equip	VERB
iiclr-17826	1314	28	to	to	PART
iiclr-17826	1314	29	handle	handle	VERB
iiclr-17826	1314	30	evidence	evidence	NOUN
iiclr-17826	1314	31	of	of	ADP
iiclr-17826	1314	32	possible	possible	ADJ
iiclr-17826	1314	33	material	material	NOUN
iiclr-17826	1314	34	violations.423	violations.423	NOUN
iiclr-17826	1314	35	this	this	PRON
iiclr-17826	1314	36	includes	include	VERB
iiclr-17826	1314	37	training	train	VERB
iiclr-17826	1314	38	those	those	DET
iiclr-17826	1314	39	individuals	individual	NOUN
iiclr-17826	1314	40	on	on	ADP
iiclr-17826	1314	41	the	the	DET
iiclr-17826	1314	42	new	new	ADJ
iiclr-17826	1314	43	governance	governance	NOUN
iiclr-17826	1314	44	standards	standard	NOUN
iiclr-17826	1314	45	imposed	impose	VERB
iiclr-17826	1314	46	by	by	ADP
iiclr-17826	1314	47	the	the	DET
iiclr-17826	1314	48	act	act	NOUN
iiclr-17826	1314	49	,	,	PUNCT
iiclr-17826	1314	50	generally	generally	ADV
iiclr-17826	1314	51	with	with	ADP
iiclr-17826	1314	52	regard	regard	NOUN
iiclr-17826	1314	53	to	to	ADP
iiclr-17826	1314	54	securities	security	NOUN
iiclr-17826	1314	55	law	law	NOUN
iiclr-17826	1314	56	,	,	PUNCT
iiclr-17826	1314	57	and	and	CCONJ
iiclr-17826	1314	58	the	the	DET
iiclr-17826	1314	59	attorney	attorney	NOUN
iiclr-17826	1314	60	's	's	PART
iiclr-17826	1314	61	obligations	obligation	NOUN
iiclr-17826	1314	62	imposed	impose	VERB
iiclr-17826	1314	63	by	by	ADP
iiclr-17826	1314	64	section	section	NOUN
iiclr-17826	1314	65	307.424	307.424	NUM
iiclr-17826	1314	66	also	also	ADV
iiclr-17826	1314	67	,	,	PUNCT
iiclr-17826	1314	68	it	it	PRON
iiclr-17826	1314	69	would	would	AUX
iiclr-17826	1314	70	be	be	AUX
iiclr-17826	1314	71	wise	wise	ADJ
iiclr-17826	1314	72	for	for	SCONJ
iiclr-17826	1314	73	the	the	DET
iiclr-17826	1314	74	board	board	NOUN
iiclr-17826	1314	75	of	of	ADP
iiclr-17826	1314	76	directors	director	NOUN
iiclr-17826	1314	77	to	to	PART
iiclr-17826	1314	78	establish	establish	VERB
iiclr-17826	1314	79	and	and	CCONJ
iiclr-17826	1314	80	circulate	circulate	VERB
iiclr-17826	1314	81	throughout	throughout	ADP
iiclr-17826	1314	82	the	the	DET
iiclr-17826	1314	83	company	company	NOUN
iiclr-17826	1314	84	,	,	PUNCT
iiclr-17826	1314	85	written	write	VERB
iiclr-17826	1314	86	procedures	procedure	NOUN
iiclr-17826	1314	87	for	for	ADP
iiclr-17826	1314	88	handling	handle	VERB
iiclr-17826	1314	89	the	the	DET
iiclr-17826	1314	90	receipt	receipt	NOUN
iiclr-17826	1314	91	,	,	PUNCT
iiclr-17826	1314	92	consideration	consideration	NOUN
iiclr-17826	1314	93	,	,	PUNCT
iiclr-17826	1314	94	and	and	CCONJ
iiclr-17826	1314	95	investigation	investigation	NOUN
iiclr-17826	1314	96	of	of	ADP
iiclr-17826	1314	97	reports	report	NOUN
iiclr-17826	1314	98	of	of	ADP
iiclr-17826	1314	99	material	material	NOUN
iiclr-17826	1314	100	violations.425	violations.425	NOUN
iiclr-17826	1314	101	only	only	ADV
iiclr-17826	1314	102	then	then	ADV
iiclr-17826	1314	103	will	will	AUX
iiclr-17826	1314	104	the	the	DET
iiclr-17826	1314	105	company	company	NOUN
iiclr-17826	1314	106	put	put	VERB
iiclr-17826	1314	107	itself	itself	PRON
iiclr-17826	1314	108	in	in	ADP
iiclr-17826	1314	109	the	the	DET
iiclr-17826	1314	110	best	good	ADJ
iiclr-17826	1314	111	position	position	NOUN
iiclr-17826	1314	112	to	to	ADP
iiclr-17826	1314	113	head	head	NOUN
iiclr-17826	1314	114	-	-	PUNCT
iiclr-17826	1314	115	off	off	ADP
iiclr-17826	1314	116	potential	potential	ADJ
iiclr-17826	1314	117	securities	security	NOUN
iiclr-17826	1314	118	law	law	NOUN
iiclr-17826	1314	119	violations.426	violations.426	VERB
iiclr-17826	1314	120	with	with	ADP
iiclr-17826	1314	121	regard	regard	NOUN
iiclr-17826	1314	122	to	to	ADP
iiclr-17826	1314	123	outside	outside	ADJ
iiclr-17826	1314	124	law	law	NOUN
iiclr-17826	1314	125	firms	firm	NOUN
iiclr-17826	1314	126	,	,	PUNCT
iiclr-17826	1314	127	it	it	PRON
iiclr-17826	1314	128	would	would	AUX
iiclr-17826	1314	129	be	be	AUX
iiclr-17826	1314	130	advisable	advisable	ADJ
iiclr-17826	1314	131	to	to	PART
iiclr-17826	1314	132	ensure	ensure	VERB
iiclr-17826	1314	133	that	that	SCONJ
iiclr-17826	1314	134	all	all	DET
iiclr-17826	1314	135	attorneys	attorney	NOUN
iiclr-17826	1314	136	within	within	ADP
iiclr-17826	1314	137	the	the	DET
iiclr-17826	1314	138	firm	firm	NOUN
iiclr-17826	1314	139	know	know	VERB
iiclr-17826	1314	140	and	and	CCONJ
iiclr-17826	1314	141	understand	understand	VERB
iiclr-17826	1314	142	the	the	DET
iiclr-17826	1314	143	sec	sec	PROPN
iiclr-17826	1314	144	's	's	PART
iiclr-17826	1314	145	new	new	ADJ
iiclr-17826	1314	146	regulations	regulation	NOUN
iiclr-17826	1314	147	implementing	implement	VERB
iiclr-17826	1314	148	section	section	NOUN
iiclr-17826	1314	149	307.427	307.427	NUM
iiclr-17826	1314	150	this	this	PRON
iiclr-17826	1314	151	includes	include	VERB
iiclr-17826	1314	152	every	every	DET
iiclr-17826	1314	153	lawyer	lawyer	NOUN
iiclr-17826	1314	154	,	,	PUNCT
iiclr-17826	1314	155	not	not	PART
iiclr-17826	1314	156	just	just	ADV
iiclr-17826	1314	157	those	those	PRON
iiclr-17826	1314	158	working	work	VERB
iiclr-17826	1314	159	within	within	ADP
iiclr-17826	1314	160	the	the	DET
iiclr-17826	1314	161	corporate	corporate	ADJ
iiclr-17826	1314	162	/	/	SYM
iiclr-17826	1314	163	securities	security	NOUN
iiclr-17826	1314	164	practice	practice	NOUN
iiclr-17826	1314	165	group.428	group.428	NOUN
iiclr-17826	1314	166	once	once	ADV
iiclr-17826	1314	167	again	again	ADV
iiclr-17826	1314	168	,	,	PUNCT
iiclr-17826	1314	169	the	the	DET
iiclr-17826	1314	170	goal	goal	NOUN
iiclr-17826	1314	171	being	be	AUX
iiclr-17826	1314	172	that	that	PRON
iiclr-17826	1314	173	with	with	ADP
iiclr-17826	1314	174	awareness	awareness	NOUN
iiclr-17826	1314	175	of	of	ADP
iiclr-17826	1314	176	the	the	DET
iiclr-17826	1314	177	proposed	propose	VERB
iiclr-17826	1314	178	rules	rule	NOUN
iiclr-17826	1314	179	,	,	PUNCT
iiclr-17826	1314	180	the	the	DET
iiclr-17826	1314	181	firm	firm	NOUN
iiclr-17826	1314	182	will	will	AUX
iiclr-17826	1314	183	put	put	VERB
iiclr-17826	1314	184	itself	itself	PRON
iiclr-17826	1314	185	in	in	ADP
iiclr-17826	1314	186	the	the	DET
iiclr-17826	1314	187	best	good	ADJ
iiclr-17826	1314	188	position	position	NOUN
iiclr-17826	1314	189	to	to	PART
iiclr-17826	1314	190	ensure	ensure	VERB
iiclr-17826	1314	191	that	that	SCONJ
iiclr-17826	1314	192	it	it	PRON
iiclr-17826	1314	193	meets	meet	VERB
iiclr-17826	1314	194	sec	sec	PROPN
iiclr-17826	1314	195	standards	standard	NOUN
iiclr-17826	1314	196	.	.	PUNCT
iiclr-17826	1315	1	also	also	ADV
iiclr-17826	1315	2	with	with	ADP
iiclr-17826	1315	3	regard	regard	NOUN
iiclr-17826	1315	4	to	to	ADP
iiclr-17826	1315	5	the	the	DET
iiclr-17826	1315	6	learning	learning	NOUN
iiclr-17826	1315	7	process	process	NOUN
iiclr-17826	1315	8	,	,	PUNCT
iiclr-17826	1315	9	it	it	PRON
iiclr-17826	1315	10	is	be	AUX
iiclr-17826	1315	11	important	important	ADJ
iiclr-17826	1315	12	for	for	SCONJ
iiclr-17826	1315	13	attorneys	attorney	NOUN
iiclr-17826	1315	14	of	of	ADP
iiclr-17826	1315	15	foreign	foreign	ADJ
iiclr-17826	1315	16	issuers	issuer	NOUN
iiclr-17826	1315	17	to	to	PART
iiclr-17826	1315	18	become	become	VERB
iiclr-17826	1315	19	familiar	familiar	ADJ
iiclr-17826	1315	20	with	with	ADP
iiclr-17826	1315	21	u.s	u.s	PROPN
iiclr-17826	1315	22	.	.	PROPN
iiclr-17826	1315	23	securities	security	NOUN
iiclr-17826	1315	24	laws	law	NOUN
iiclr-17826	1315	25	.	.	PUNCT
iiclr-17826	1316	1	according	accord	VERB
iiclr-17826	1316	2	to	to	ADP
iiclr-17826	1316	3	the	the	DET
iiclr-17826	1316	4	final	final	ADJ
iiclr-17826	1316	5	rule	rule	NOUN
iiclr-17826	1316	6	,	,	PUNCT
iiclr-17826	1316	7	the	the	DET
iiclr-17826	1316	8	only	only	ADJ
iiclr-17826	1316	9	way	way	NOUN
iiclr-17826	1316	10	for	for	ADP
iiclr-17826	1316	11	an	an	DET
iiclr-17826	1316	12	attorney	attorney	NOUN
iiclr-17826	1316	13	who	who	PRON
iiclr-17826	1316	14	would	would	AUX
iiclr-17826	1316	15	not	not	PART
iiclr-17826	1316	16	otherwise	otherwise	ADV
iiclr-17826	1316	17	meet	meet	VERB
iiclr-17826	1316	18	the	the	DET
iiclr-17826	1316	19	definition	definition	NOUN
iiclr-17826	1316	20	of	of	ADP
iiclr-17826	1316	21	a	a	DET
iiclr-17826	1316	22	non	non	ADJ
iiclr-17826	1316	23	-	-	ADJ
iiclr-17826	1316	24	appearing	appearing	ADJ
iiclr-17826	1316	25	foreign	foreign	ADJ
iiclr-17826	1316	26	attorney	attorney	NOUN
iiclr-17826	1316	27	to	to	PART
iiclr-17826	1316	28	avoid	avoid	VERB
iiclr-17826	1316	29	being	be	AUX
iiclr-17826	1316	30	subject	subject	ADJ
iiclr-17826	1316	31	to	to	ADP
iiclr-17826	1316	32	the	the	DET
iiclr-17826	1316	33	rule	rule	NOUN
iiclr-17826	1316	34	would	would	AUX
iiclr-17826	1316	35	be	be	AUX
iiclr-17826	1316	36	to	to	PART
iiclr-17826	1316	37	decline	decline	VERB
iiclr-17826	1316	38	to	to	PART
iiclr-17826	1316	39	advise	advise	VERB
iiclr-17826	1316	40	their	their	PRON
iiclr-17826	1316	41	client	client	NOUN
iiclr-17826	1316	42	on	on	ADP
iiclr-17826	1316	43	u.s	u.s	PROPN
iiclr-17826	1316	44	.	.	PROPN
iiclr-17826	1316	45	securities	security	NOUN
iiclr-17826	1316	46	law	law	NOUN
iiclr-17826	1316	47	or	or	CCONJ
iiclr-17826	1316	48	to	to	PART
iiclr-17826	1316	49	seek	seek	VERB
iiclr-17826	1316	50	the	the	DET
iiclr-17826	1316	51	assistance	assistance	NOUN
iiclr-17826	1316	52	of	of	ADP
iiclr-17826	1316	53	u.s	u.s	PROPN
iiclr-17826	1316	54	.	.	PROPN
iiclr-17826	1316	55	counsel	counsel	PROPN
iiclr-17826	1316	56	when	when	SCONJ
iiclr-17826	1316	57	undertaking	undertake	VERB
iiclr-17826	1316	58	an	an	DET
iiclr-17826	1316	59	issue	issue	NOUN
iiclr-17826	1316	60	that	that	PRON
iiclr-17826	1316	61	could	could	AUX
iiclr-17826	1316	62	constitute	constitute	VERB
iiclr-17826	1316	63	"	"	PUNCT
iiclr-17826	1316	64	appearing	appear	VERB
iiclr-17826	1316	65	and	and	CCONJ
iiclr-17826	1316	66	practicing	practice	VERB
iiclr-17826	1316	67	before	before	ADP
iiclr-17826	1316	68	the	the	DET
iiclr-17826	1316	69	commission	commission	NOUN
iiclr-17826	1316	70	.	.	PUNCT
iiclr-17826	1316	71	'	'	PUNCT
iiclr-17826	1317	1	'	'	NUM
iiclr-17826	1317	2	429	429	NUM
iiclr-17826	1317	3	as	as	SCONJ
iiclr-17826	1317	4	mentioned	mention	VERB
iiclr-17826	1317	5	above	above	ADV
iiclr-17826	1317	6	,	,	PUNCT
iiclr-17826	1317	7	the	the	DET
iiclr-17826	1317	8	final	final	ADJ
iiclr-17826	1317	9	rule	rule	NOUN
iiclr-17826	1317	10	does	do	AUX
iiclr-17826	1317	11	not	not	PART
iiclr-17826	1317	12	define	define	VERB
iiclr-17826	1317	13	"	"	PUNCT
iiclr-17826	1317	14	material	material	NOUN
iiclr-17826	1317	15	"	"	PUNCT
iiclr-17826	1317	16	with	with	ADP
iiclr-17826	1317	17	regard	regard	NOUN
iiclr-17826	1317	18	to	to	ADP
iiclr-17826	1317	19	"	"	PUNCT
iiclr-17826	1317	20	material	material	NOUN
iiclr-17826	1317	21	violation	violation	NOUN
iiclr-17826	1317	22	.	.	PUNCT
iiclr-17826	1318	1	'	'	PUNCT
iiclr-17826	1318	2	430	430	NUM
iiclr-17826	1318	3	instead	instead	ADV
iiclr-17826	1318	4	,	,	PUNCT
iiclr-17826	1318	5	the	the	DET
iiclr-17826	1318	6	final	final	ADJ
iiclr-17826	1318	7	rule	rule	NOUN
iiclr-17826	1318	8	relies	rely	VERB
iiclr-17826	1318	9	on	on	ADP
iiclr-17826	1318	10	the	the	DET
iiclr-17826	1318	11	term	term	NOUN
iiclr-17826	1318	12	's	's	PART
iiclr-17826	1318	13	"	"	PUNCT
iiclr-17826	1318	14	well	well	ADV
iiclr-17826	1318	15	-	-	PUNCT
iiclr-17826	1318	16	established	establish	VERB
iiclr-17826	1318	17	meaning	meaning	NOUN
iiclr-17826	1318	18	under	under	ADP
iiclr-17826	1318	19	federal	federal	ADJ
iiclr-17826	1318	20	securities	security	NOUN
iiclr-17826	1318	21	laws	law	NOUN
iiclr-17826	1318	22	.	.	PUNCT
iiclr-17826	1319	1	,,43	,,43	PUNCT
iiclr-17826	1319	2	'	'	PUNCT
iiclr-17826	1319	3	naturally	naturally	ADV
iiclr-17826	1319	4	,	,	PUNCT
iiclr-17826	1319	5	an	an	DET
iiclr-17826	1319	6	attorney	attorney	NOUN
iiclr-17826	1319	7	who	who	PRON
iiclr-17826	1319	8	may	may	AUX
iiclr-17826	1319	9	be	be	AUX
iiclr-17826	1319	10	subject	subject	ADJ
iiclr-17826	1319	11	to	to	ADP
iiclr-17826	1319	12	liability	liability	NOUN
iiclr-17826	1319	13	under	under	ADP
iiclr-17826	1319	14	this	this	DET
iiclr-17826	1319	15	rule	rule	NOUN
iiclr-17826	1319	16	would	would	AUX
iiclr-17826	1319	17	be	be	AUX
iiclr-17826	1319	18	well	well	ADV
iiclr-17826	1319	19	-	-	PUNCT
iiclr-17826	1319	20	served	serve	VERB
iiclr-17826	1319	21	to	to	PART
iiclr-17826	1319	22	know	know	VERB
iiclr-17826	1319	23	precisely	precisely	ADV
iiclr-17826	1319	24	what	what	PRON
iiclr-17826	1319	25	that	that	DET
iiclr-17826	1319	26	definition	definition	NOUN
iiclr-17826	1319	27	is	be	AUX
iiclr-17826	1319	28	and	and	CCONJ
iiclr-17826	1319	29	how	how	SCONJ
iiclr-17826	1319	30	it	it	PRON
iiclr-17826	1319	31	applies	apply	VERB
iiclr-17826	1319	32	to	to	ADP
iiclr-17826	1319	33	a	a	DET
iiclr-17826	1319	34	given	give	VERB
iiclr-17826	1319	35	set	set	NOUN
iiclr-17826	1319	36	of	of	ADP
iiclr-17826	1319	37	facts	fact	NOUN
iiclr-17826	1319	38	.	.	PUNCT
iiclr-17826	1320	1	in	in	ADP
iiclr-17826	1320	2	short	short	ADJ
iiclr-17826	1320	3	,	,	PUNCT
iiclr-17826	1320	4	any	any	DET
iiclr-17826	1320	5	attorney	attorney	NOUN
iiclr-17826	1320	6	that	that	PRON
iiclr-17826	1320	7	could	could	AUX
iiclr-17826	1320	8	fall	fall	VERB
iiclr-17826	1320	9	under	under	ADP
iiclr-17826	1320	10	the	the	DET
iiclr-17826	1320	11	definition	definition	NOUN
iiclr-17826	1320	12	of	of	ADP
iiclr-17826	1320	13	"	"	PUNCT
iiclr-17826	1320	14	appearing	appear	VERB
iiclr-17826	1320	15	and	and	CCONJ
iiclr-17826	1320	16	practicing	practice	VERB
iiclr-17826	1320	17	before	before	ADP
iiclr-17826	1320	18	the	the	DET
iiclr-17826	1320	19	421	421	NUM
iiclr-17826	1320	20	.	.	PUNCT
iiclr-17826	1321	1	see	see	VERB
iiclr-17826	1321	2	i	i	PRON
iiclr-17826	1321	3	d.	d.	PROPN
iiclr-17826	1321	4	422	422	NUM
iiclr-17826	1321	5	.	.	PUNCT
iiclr-17826	1322	1	see	see	VERB
iiclr-17826	1322	2	i	i	PRON
iiclr-17826	1322	3	d.	d.	PROPN
iiclr-17826	1322	4	423	423	NUM
iiclr-17826	1322	5	.	.	PUNCT
iiclr-17826	1323	1	see	see	VERB
iiclr-17826	1323	2	thompson	thompson	PROPN
iiclr-17826	1323	3	&	&	CCONJ
iiclr-17826	1323	4	night	night	PROPN
iiclr-17826	1323	5	,	,	PUNCT
iiclr-17826	1323	6	supra	supra	PROPN
iiclr-17826	1323	7	note	note	PROPN
iiclr-17826	1323	8	201	201	NUM
iiclr-17826	1323	9	,	,	PUNCT
iiclr-17826	1323	10	at	at	ADP
iiclr-17826	1323	11	6	6	NUM
iiclr-17826	1323	12	.	.	PUNCT
iiclr-17826	1323	13	424	424	NUM
iiclr-17826	1323	14	.	.	PUNCT
iiclr-17826	1324	1	see	see	VERB
iiclr-17826	1324	2	i	i	PRON
iiclr-17826	1324	3	d.	d.	PROPN
iiclr-17826	1324	4	425	425	NUM
iiclr-17826	1324	5	.	.	PUNCT
iiclr-17826	1325	1	see	see	VERB
iiclr-17826	1325	2	i	i	PROPN
iiclr-17826	1325	3	d.	d.	PROPN
iiclr-17826	1325	4	426	426	NUM
iiclr-17826	1325	5	.	.	PUNCT
iiclr-17826	1326	1	see	see	VERB
iiclr-17826	1326	2	generally	generally	ADV
iiclr-17826	1326	3	i	i	PRON
iiclr-17826	1326	4	d.	d.	PROPN
iiclr-17826	1326	5	427	427	NUM
iiclr-17826	1326	6	.	.	PUNCT
iiclr-17826	1327	1	see	see	VERB
iiclr-17826	1327	2	i	i	PRON
iiclr-17826	1327	3	d.	d.	PROPN
iiclr-17826	1327	4	see	see	VERB
iiclr-17826	1327	5	also	also	ADV
iiclr-17826	1327	6	palmer	palmer	NOUN
iiclr-17826	1327	7	,	,	PUNCT
iiclr-17826	1327	8	supra	supra	PROPN
iiclr-17826	1327	9	note	note	NOUN
iiclr-17826	1327	10	93	93	NUM
iiclr-17826	1327	11	.	.	PUNCT
iiclr-17826	1328	1	428	428	X
iiclr-17826	1328	2	.	.	PUNCT
iiclr-17826	1329	1	see	see	VERB
iiclr-17826	1329	2	palmer	palmer	PROPN
iiclr-17826	1329	3	,	,	PUNCT
iiclr-17826	1329	4	supra	supra	PROPN
iiclr-17826	1329	5	note	note	NOUN
iiclr-17826	1329	6	93	93	NUM
iiclr-17826	1329	7	.	.	PUNCT
iiclr-17826	1330	1	429	429	NUM
iiclr-17826	1330	2	.	.	PUNCT
iiclr-17826	1331	1	implementation	implementation	NOUN
iiclr-17826	1331	2	of	of	ADP
iiclr-17826	1331	3	standards	standard	NOUN
iiclr-17826	1331	4	of	of	ADP
iiclr-17826	1331	5	professional	professional	ADJ
iiclr-17826	1331	6	conduct	conduct	NOUN
iiclr-17826	1331	7	for	for	ADP
iiclr-17826	1331	8	attorneys	attorney	NOUN
iiclr-17826	1331	9	,	,	PUNCT
iiclr-17826	1331	10	68	68	NUM
iiclr-17826	1331	11	fed	feed	VERB
iiclr-17826	1331	12	.	.	PUNCT
iiclr-17826	1332	1	reg	reg	PROPN
iiclr-17826	1332	2	.	.	PUNCT
iiclr-17826	1333	1	at	at	ADP
iiclr-17826	1333	2	6,304	6,304	NUM
iiclr-17826	1333	3	.	.	PUNCT
iiclr-17826	1333	4	430	430	NUM
iiclr-17826	1333	5	.	.	PUNCT
iiclr-17826	1333	6	implementation	implementation	NOUN
iiclr-17826	1333	7	of	of	ADP
iiclr-17826	1333	8	standards	standard	NOUN
iiclr-17826	1333	9	of	of	ADP
iiclr-17826	1333	10	professional	professional	ADJ
iiclr-17826	1333	11	conduct	conduct	NOUN
iiclr-17826	1333	12	for	for	ADP
iiclr-17826	1333	13	attorneys	attorney	NOUN
iiclr-17826	1333	14	,	,	PUNCT
iiclr-17826	1333	15	68	68	NUM
iiclr-17826	1333	16	fed	feed	VERB
iiclr-17826	1333	17	.	.	PUNCT
iiclr-17826	1334	1	reg	reg	PROPN
iiclr-17826	1334	2	.	.	PUNCT
iiclr-17826	1335	1	at	at	ADP
iiclr-17826	1335	2	6,303	6,303	NUM
iiclr-17826	1335	3	.	.	PUNCT
iiclr-17826	1336	1	431	431	NUM
iiclr-17826	1336	2	.	.	PUNCT
iiclr-17826	1337	1	i	i	PRON
iiclr-17826	1337	2	d.	d.	PROPN
iiclr-17826	1338	1	[	[	X
iiclr-17826	1338	2	vol	vol	NOUN
iiclr-17826	1338	3	.	.	PUNCT
iiclr-17826	1339	1	14:3	14:3	NUM
iiclr-17826	1339	2	challenges	challenge	NOUN
iiclr-17826	1339	3	for	for	ADP
iiclr-17826	1339	4	foreign	foreign	ADJ
iiclr-17826	1339	5	attorneys	attorney	NOUN
iiclr-17826	1339	6	commission	commission	NOUN
iiclr-17826	1339	7	"	"	PUNCT
iiclr-17826	1339	8	should	should	AUX
iiclr-17826	1339	9	put	put	VERB
iiclr-17826	1339	10	forth	forth	ADP
iiclr-17826	1339	11	the	the	DET
iiclr-17826	1339	12	time	time	NOUN
iiclr-17826	1339	13	and	and	CCONJ
iiclr-17826	1339	14	effort	effort	NOUN
iiclr-17826	1339	15	to	to	PART
iiclr-17826	1339	16	know	know	VERB
iiclr-17826	1339	17	and	and	CCONJ
iiclr-17826	1339	18	understand	understand	VERB
iiclr-17826	1339	19	u.s	u.s	PROPN
iiclr-17826	1339	20	.	.	PROPN
iiclr-17826	1339	21	securities	security	NOUN
iiclr-17826	1339	22	law.432	law.432	VERB
iiclr-17826	1339	23	this	this	PRON
iiclr-17826	1339	24	will	will	AUX
iiclr-17826	1339	25	minimize	minimize	VERB
iiclr-17826	1339	26	risk	risk	NOUN
iiclr-17826	1339	27	to	to	ADP
iiclr-17826	1339	28	the	the	DET
iiclr-17826	1339	29	attorney	attorney	NOUN
iiclr-17826	1339	30	and	and	CCONJ
iiclr-17826	1339	31	to	to	ADP
iiclr-17826	1339	32	the	the	DET
iiclr-17826	1339	33	corporation	corporation	NOUN
iiclr-17826	1339	34	.	.	PUNCT
iiclr-17826	1340	1	furthermore	furthermore	ADV
iiclr-17826	1340	2	,	,	PUNCT
iiclr-17826	1340	3	because	because	SCONJ
iiclr-17826	1340	4	so	so	ADV
iiclr-17826	1340	5	much	much	ADJ
iiclr-17826	1340	6	of	of	ADP
iiclr-17826	1340	7	the	the	DET
iiclr-17826	1340	8	rule	rule	NOUN
iiclr-17826	1340	9	suggests	suggest	VERB
iiclr-17826	1340	10	that	that	SCONJ
iiclr-17826	1340	11	a	a	DET
iiclr-17826	1340	12	foreign	foreign	ADJ
iiclr-17826	1340	13	attorney	attorney	NOUN
iiclr-17826	1340	14	practicing	practice	VERB
iiclr-17826	1340	15	before	before	ADP
iiclr-17826	1340	16	the	the	DET
iiclr-17826	1340	17	sec	sec	PROPN
iiclr-17826	1340	18	can	can	AUX
iiclr-17826	1340	19	avoid	avoid	VERB
iiclr-17826	1340	20	liability	liability	NOUN
iiclr-17826	1340	21	by	by	ADP
iiclr-17826	1340	22	consulting	consult	VERB
iiclr-17826	1340	23	a	a	DET
iiclr-17826	1340	24	u.s	u.s	PROPN
iiclr-17826	1340	25	.	.	PROPN
iiclr-17826	1340	26	attorney	attorney	NOUN
iiclr-17826	1340	27	,	,	PUNCT
iiclr-17826	1340	28	it	it	PRON
iiclr-17826	1340	29	would	would	AUX
iiclr-17826	1340	30	be	be	AUX
iiclr-17826	1340	31	advisable	advisable	ADJ
iiclr-17826	1340	32	for	for	SCONJ
iiclr-17826	1340	33	foreign	foreign	ADJ
iiclr-17826	1340	34	issuers	issuer	NOUN
iiclr-17826	1340	35	to	to	PART
iiclr-17826	1340	36	retain	retain	VERB
iiclr-17826	1340	37	u.s	u.s	PROPN
iiclr-17826	1340	38	.	.	PROPN
iiclr-17826	1340	39	law	law	NOUN
iiclr-17826	1340	40	firms	firm	NOUN
iiclr-17826	1340	41	to	to	PART
iiclr-17826	1340	42	serve	serve	VERB
iiclr-17826	1340	43	as	as	ADP
iiclr-17826	1340	44	a	a	DET
iiclr-17826	1340	45	resource	resource	NOUN
iiclr-17826	1340	46	for	for	ADP
iiclr-17826	1340	47	u.s	u.s	PROPN
iiclr-17826	1340	48	.	.	PROPN
iiclr-17826	1340	49	securities	security	NOUN
iiclr-17826	1340	50	law	law	NOUN
iiclr-17826	1340	51	issues	issue	NOUN
iiclr-17826	1340	52	.	.	PUNCT
iiclr-17826	1341	1	433	433	NUM
iiclr-17826	1341	2	given	give	VERB
iiclr-17826	1341	3	the	the	DET
iiclr-17826	1341	4	potential	potential	NOUN
iiclr-17826	1341	5	for	for	ADP
iiclr-17826	1341	6	liability	liability	NOUN
iiclr-17826	1341	7	and	and	CCONJ
iiclr-17826	1341	8	the	the	DET
iiclr-17826	1341	9	immunity	immunity	NOUN
iiclr-17826	1341	10	it	it	PRON
iiclr-17826	1341	11	provides	provide	VERB
iiclr-17826	1341	12	,	,	PUNCT
iiclr-17826	1341	13	this	this	PRON
iiclr-17826	1341	14	might	might	AUX
iiclr-17826	1341	15	be	be	AUX
iiclr-17826	1341	16	well	well	ADV
iiclr-17826	1341	17	worth	worth	ADJ
iiclr-17826	1341	18	it.434	it.434	NOUN
iiclr-17826	1341	19	finally	finally	ADV
iiclr-17826	1341	20	,	,	PUNCT
iiclr-17826	1341	21	as	as	ADP
iiclr-17826	1341	22	a	a	DET
iiclr-17826	1341	23	risk	risk	NOUN
iiclr-17826	1341	24	management	management	NOUN
iiclr-17826	1341	25	measure	measure	NOUN
iiclr-17826	1341	26	,	,	PUNCT
iiclr-17826	1341	27	outside	outside	ADJ
iiclr-17826	1341	28	law	law	NOUN
iiclr-17826	1341	29	firms	firm	NOUN
iiclr-17826	1341	30	may	may	AUX
iiclr-17826	1341	31	want	want	VERB
iiclr-17826	1341	32	to	to	PART
iiclr-17826	1341	33	engage	engage	VERB
iiclr-17826	1341	34	in	in	ADP
iiclr-17826	1341	35	stricter	strict	ADJ
iiclr-17826	1341	36	client	client	NOUN
iiclr-17826	1341	37	screening.435	screening.435	PROPN
iiclr-17826	1341	38	some	some	PRON
iiclr-17826	1341	39	suggest	suggest	VERB
iiclr-17826	1341	40	that	that	SCONJ
iiclr-17826	1341	41	when	when	SCONJ
iiclr-17826	1341	42	a	a	DET
iiclr-17826	1341	43	client	client	NOUN
iiclr-17826	1341	44	undergoes	undergo	VERB
iiclr-17826	1341	45	a	a	DET
iiclr-17826	1341	46	change	change	NOUN
iiclr-17826	1341	47	in	in	ADP
iiclr-17826	1341	48	control	control	NOUN
iiclr-17826	1341	49	,	,	PUNCT
iiclr-17826	1341	50	such	such	ADJ
iiclr-17826	1341	51	as	as	ADP
iiclr-17826	1341	52	in	in	ADP
iiclr-17826	1341	53	bankruptcy	bankruptcy	NOUN
iiclr-17826	1341	54	,	,	PUNCT
iiclr-17826	1341	55	merger	merger	NOUN
iiclr-17826	1341	56	,	,	PUNCT
iiclr-17826	1341	57	or	or	CCONJ
iiclr-17826	1341	58	takeover	takeover	NOUN
iiclr-17826	1341	59	,	,	PUNCT
iiclr-17826	1341	60	the	the	DET
iiclr-17826	1341	61	risk	risk	NOUN
iiclr-17826	1341	62	for	for	ADP
iiclr-17826	1341	63	sec	sec	PROPN
iiclr-17826	1341	64	involvement	involvement	NOUN
iiclr-17826	1341	65	and	and	CCONJ
iiclr-17826	1341	66	regulatory	regulatory	ADJ
iiclr-17826	1341	67	action	action	NOUN
iiclr-17826	1341	68	will	will	AUX
iiclr-17826	1341	69	increase.43	increase.43	VERB
iiclr-17826	1341	70	'	'	PUNCT
iiclr-17826	1341	71	as	as	ADP
iiclr-17826	1341	72	a	a	DET
iiclr-17826	1341	73	result	result	NOUN
iiclr-17826	1341	74	,	,	PUNCT
iiclr-17826	1341	75	a	a	DET
iiclr-17826	1341	76	law	law	NOUN
iiclr-17826	1341	77	firm	firm	NOUN
iiclr-17826	1341	78	will	will	AUX
iiclr-17826	1341	79	want	want	VERB
iiclr-17826	1341	80	to	to	PART
iiclr-17826	1341	81	screen	screen	VERB
iiclr-17826	1341	82	the	the	DET
iiclr-17826	1341	83	potential	potential	NOUN
iiclr-17826	1341	84	for	for	ADP
iiclr-17826	1341	85	such	such	ADJ
iiclr-17826	1341	86	circumstances	circumstance	NOUN
iiclr-17826	1341	87	,	,	PUNCT
iiclr-17826	1341	88	and	and	CCONJ
iiclr-17826	1341	89	unless	unless	SCONJ
iiclr-17826	1341	90	the	the	DET
iiclr-17826	1341	91	firm	firm	NOUN
iiclr-17826	1341	92	specifically	specifically	ADV
iiclr-17826	1341	93	practices	practice	VERB
iiclr-17826	1341	94	in	in	ADP
iiclr-17826	1341	95	those	those	DET
iiclr-17826	1341	96	areas	area	NOUN
iiclr-17826	1341	97	,	,	PUNCT
iiclr-17826	1341	98	it	it	PRON
iiclr-17826	1341	99	may	may	AUX
iiclr-17826	1341	100	want	want	VERB
iiclr-17826	1341	101	to	to	PART
iiclr-17826	1341	102	avoid	avoid	VERB
iiclr-17826	1341	103	representation	representation	NOUN
iiclr-17826	1341	104	of	of	ADP
iiclr-17826	1341	105	that	that	DET
iiclr-17826	1341	106	client.437	client.437	VERB
iiclr-17826	1341	107	v.	v.	ADP
iiclr-17826	1341	108	conclusion	conclusion	NOUN
iiclr-17826	1341	109	section	section	NOUN
iiclr-17826	1341	110	307	307	NUM
iiclr-17826	1341	111	of	of	ADP
iiclr-17826	1341	112	the	the	DET
iiclr-17826	1341	113	sarbanes	sarbanes	PROPN
iiclr-17826	1341	114	-	-	PUNCT
iiclr-17826	1341	115	oxley	oxley	ADJ
iiclr-17826	1341	116	act	act	NOUN
iiclr-17826	1341	117	and	and	CCONJ
iiclr-17826	1341	118	rule	rule	VERB
iiclr-17826	1341	119	205	205	NUM
iiclr-17826	1341	120	are	be	AUX
iiclr-17826	1341	121	designed	design	VERB
iiclr-17826	1341	122	to	to	PART
iiclr-17826	1341	123	protect	protect	VERB
iiclr-17826	1341	124	investors	investor	NOUN
iiclr-17826	1341	125	and	and	CCONJ
iiclr-17826	1341	126	increase	increase	VERB
iiclr-17826	1341	127	their	their	PRON
iiclr-17826	1341	128	confidence	confidence	NOUN
iiclr-17826	1341	129	in	in	ADP
iiclr-17826	1341	130	public	public	ADJ
iiclr-17826	1341	131	companies	company	NOUN
iiclr-17826	1341	132	by	by	ADP
iiclr-17826	1341	133	ensuring	ensure	VERB
iiclr-17826	1341	134	that	that	SCONJ
iiclr-17826	1341	135	attorneys	attorney	NOUN
iiclr-17826	1341	136	who	who	PRON
iiclr-17826	1341	137	represent	represent	VERB
iiclr-17826	1341	138	issuers	issuer	NOUN
iiclr-17826	1341	139	report	report	VERB
iiclr-17826	1341	140	up	up	ADP
iiclr-17826	1341	141	the	the	DET
iiclr-17826	1341	142	corporate	corporate	ADJ
iiclr-17826	1341	143	ladder	ladder	NOUN
iiclr-17826	1341	144	evidence	evidence	NOUN
iiclr-17826	1341	145	of	of	ADP
iiclr-17826	1341	146	material	material	ADJ
iiclr-17826	1341	147	violations	violation	NOUN
iiclr-17826	1341	148	committed	commit	VERB
iiclr-17826	1341	149	by	by	ADP
iiclr-17826	1341	150	their	their	PRON
iiclr-17826	1341	151	officers	officer	NOUN
iiclr-17826	1341	152	and	and	CCONJ
iiclr-17826	1341	153	employees.438	employees.438	INTJ
iiclr-17826	1341	154	the	the	DET
iiclr-17826	1341	155	idea	idea	NOUN
iiclr-17826	1341	156	is	be	AUX
iiclr-17826	1341	157	that	that	SCONJ
iiclr-17826	1341	158	by	by	ADP
iiclr-17826	1341	159	requiring	require	VERB
iiclr-17826	1341	160	attorneys	attorney	NOUN
iiclr-17826	1341	161	to	to	PART
iiclr-17826	1341	162	act	act	VERB
iiclr-17826	1341	163	in	in	ADP
iiclr-17826	1341	164	this	this	DET
iiclr-17826	1341	165	manner	manner	NOUN
iiclr-17826	1341	166	,	,	PUNCT
iiclr-17826	1341	167	investors	investor	NOUN
iiclr-17826	1341	168	will	will	AUX
iiclr-17826	1341	169	be	be	AUX
iiclr-17826	1341	170	comforted	comfort	VERB
iiclr-17826	1341	171	knowing	know	VERB
iiclr-17826	1341	172	that	that	SCONJ
iiclr-17826	1341	173	the	the	DET
iiclr-17826	1341	174	corporation	corporation	NOUN
iiclr-17826	1341	175	's	's	PART
iiclr-17826	1341	176	executives	executive	NOUN
iiclr-17826	1341	177	and	and	CCONJ
iiclr-17826	1341	178	independent	independent	ADJ
iiclr-17826	1341	179	board	board	NOUN
iiclr-17826	1341	180	members	member	NOUN
iiclr-17826	1341	181	will	will	AUX
iiclr-17826	1341	182	evaluate	evaluate	VERB
iiclr-17826	1341	183	and	and	CCONJ
iiclr-17826	1341	184	deal	deal	VERB
iiclr-17826	1341	185	swiftly	swiftly	ADV
iiclr-17826	1341	186	with	with	ADP
iiclr-17826	1341	187	such	such	ADJ
iiclr-17826	1341	188	issues.4	issues.4	PROPN
iiclr-17826	1341	189	39	39	NUM
iiclr-17826	1341	190	at	at	ADP
iiclr-17826	1341	191	the	the	DET
iiclr-17826	1341	192	same	same	ADJ
iiclr-17826	1341	193	time	time	NOUN
iiclr-17826	1341	194	,	,	PUNCT
iiclr-17826	1341	195	general	general	ADJ
iiclr-17826	1341	196	awareness	awareness	NOUN
iiclr-17826	1341	197	of	of	ADP
iiclr-17826	1341	198	the	the	DET
iiclr-17826	1341	199	corporate	corporate	ADJ
iiclr-17826	1341	200	attorney	attorney	NOUN
iiclr-17826	1341	201	's	's	PART
iiclr-17826	1341	202	obligations	obligation	NOUN
iiclr-17826	1341	203	under	under	ADP
iiclr-17826	1341	204	the	the	DET
iiclr-17826	1341	205	sec	sec	PROPN
iiclr-17826	1341	206	's	's	PART
iiclr-17826	1341	207	final	final	ADJ
iiclr-17826	1341	208	rule	rule	NOUN
iiclr-17826	1341	209	should	should	AUX
iiclr-17826	1341	210	deter	deter	VERB
iiclr-17826	1341	211	incidents	incident	NOUN
iiclr-17826	1341	212	of	of	ADP
iiclr-17826	1341	213	corporate	corporate	ADJ
iiclr-17826	1341	214	misconduct	misconduct	NOUN
iiclr-17826	1341	215	by	by	ADP
iiclr-17826	1341	216	company	company	NOUN
iiclr-17826	1341	217	employees	employee	NOUN
iiclr-17826	1341	218	for	for	ADP
iiclr-17826	1341	219	fear	fear	NOUN
iiclr-17826	1341	220	that	that	SCONJ
iiclr-17826	1341	221	wrongdoing	wrongdoing	NOUN
iiclr-17826	1341	222	will	will	AUX
iiclr-17826	1341	223	be	be	AUX
iiclr-17826	1341	224	detected	detect	VERB
iiclr-17826	1341	225	and	and	CCONJ
iiclr-17826	1341	226	reported	report	VERB
iiclr-17826	1341	227	as	as	ADP
iiclr-17826	1341	228	a	a	DET
iiclr-17826	1341	229	matter	matter	NOUN
iiclr-17826	1341	230	of	of	ADP
iiclr-17826	1341	231	course	course	NOUN
iiclr-17826	1341	232	.	.	PUNCT
iiclr-17826	1342	1	"4	"4	ADJ
iiclr-17826	1342	2	ultimately	ultimately	ADV
iiclr-17826	1342	3	,	,	PUNCT
iiclr-17826	1342	4	the	the	DET
iiclr-17826	1342	5	sec	sec	PROPN
iiclr-17826	1342	6	'	'	PART
iiclr-17826	1342	7	s	s	NOUN
iiclr-17826	1342	8	final	final	ADJ
iiclr-17826	1342	9	rule	rule	NOUN
iiclr-17826	1342	10	improves	improve	VERB
iiclr-17826	1342	11	the	the	DET
iiclr-17826	1342	12	overall	overall	ADJ
iiclr-17826	1342	13	governance	governance	NOUN
iiclr-17826	1342	14	of	of	ADP
iiclr-17826	1342	15	corporations	corporation	NOUN
iiclr-17826	1342	16	,	,	PUNCT
iiclr-17826	1342	17	by	by	ADP
iiclr-17826	1342	18	providing	provide	VERB
iiclr-17826	1342	19	attorneys	attorney	NOUN
iiclr-17826	1342	20	who	who	PRON
iiclr-17826	1342	21	appear	appear	VERB
iiclr-17826	1342	22	and	and	CCONJ
iiclr-17826	1342	23	practice	practice	NOUN
iiclr-17826	1342	24	before	before	ADP
iiclr-17826	1342	25	the	the	DET
iiclr-17826	1342	26	sec	sec	PROPN
iiclr-17826	1342	27	clarity	clarity	NOUN
iiclr-17826	1342	28	and	and	CCONJ
iiclr-17826	1342	29	guidance	guidance	NOUN
iiclr-17826	1342	30	with	with	ADP
iiclr-17826	1342	31	regard	regard	NOUN
iiclr-17826	1342	32	to	to	ADP
iiclr-17826	1342	33	their	their	PRON
iiclr-17826	1342	34	duties	duty	NOUN
iiclr-17826	1342	35	and	and	CCONJ
iiclr-17826	1342	36	ethical	ethical	ADJ
iiclr-17826	1342	37	obligations	obligation	NOUN
iiclr-17826	1342	38	.	.	PUNCT
iiclr-17826	1342	39	"	"	PUNCT
iiclr-17826	1343	1	furthermore	furthermore	ADV
iiclr-17826	1343	2	,	,	PUNCT
iiclr-17826	1343	3	the	the	DET
iiclr-17826	1343	4	broad	broad	ADJ
iiclr-17826	1343	5	scope	scope	NOUN
iiclr-17826	1343	6	of	of	ADP
iiclr-17826	1343	7	the	the	DET
iiclr-17826	1343	8	sec	sec	PROPN
iiclr-17826	1343	9	's	's	PART
iiclr-17826	1343	10	final	final	ADJ
iiclr-17826	1343	11	rule	rule	NOUN
iiclr-17826	1343	12	reaches	reach	VERB
iiclr-17826	1343	13	and	and	CCONJ
iiclr-17826	1343	14	will	will	AUX
iiclr-17826	1343	15	impact	impact	VERB
iiclr-17826	1343	16	foreign	foreign	ADJ
iiclr-17826	1343	17	attorneys	attorney	NOUN
iiclr-17826	1343	18	who	who	PRON
iiclr-17826	1343	19	do	do	AUX
iiclr-17826	1343	20	not	not	PART
iiclr-17826	1343	21	meet	meet	VERB
iiclr-17826	1343	22	the	the	DET
iiclr-17826	1343	23	sec	sec	PROPN
iiclr-17826	1343	24	's	's	PART
iiclr-17826	1343	25	definition	definition	NOUN
iiclr-17826	1343	26	of	of	ADP
iiclr-17826	1343	27	"	"	PUNCT
iiclr-17826	1343	28	non432	non432	PROPN
iiclr-17826	1343	29	.	.	PUNCT
iiclr-17826	1344	1	see	see	VERB
iiclr-17826	1344	2	generally	generally	ADV
iiclr-17826	1344	3	palmer	palmer	NOUN
iiclr-17826	1344	4	,	,	PUNCT
iiclr-17826	1344	5	supra	supra	PROPN
iiclr-17826	1344	6	note	note	NOUN
iiclr-17826	1344	7	93	93	NUM
iiclr-17826	1344	8	.	.	PUNCT
iiclr-17826	1345	1	433	433	NUM
iiclr-17826	1345	2	.	.	PUNCT
iiclr-17826	1346	1	see	see	VERB
iiclr-17826	1346	2	17	17	NUM
iiclr-17826	1346	3	c.f.r	c.f.r	NOUN
iiclr-17826	1346	4	.	.	PUNCT
iiclr-17826	1347	1	§	§	PROPN
iiclr-17826	1347	2	205.20)(3	205.20)(3	NUM
iiclr-17826	1347	3	)	)	PUNCT
iiclr-17826	1347	4	(	(	PUNCT
iiclr-17826	1347	5	2003	2003	NUM
iiclr-17826	1347	6	)	)	PUNCT
iiclr-17826	1347	7	.	.	PUNCT
iiclr-17826	1348	1	434	434	NUM
iiclr-17826	1348	2	.	.	PUNCT
iiclr-17826	1349	1	see	see	VERB
iiclr-17826	1349	2	17	17	NUM
iiclr-17826	1349	3	c.f.r	c.f.r	NOUN
iiclr-17826	1349	4	.	.	PUNCT
iiclr-17826	1350	1	§	§	PROPN
iiclr-17826	1350	2	205.6	205.6	NUM
iiclr-17826	1350	3	;	;	PUNCT
iiclr-17826	1350	4	implementation	implementation	NOUN
iiclr-17826	1350	5	of	of	ADP
iiclr-17826	1350	6	standards	standard	NOUN
iiclr-17826	1350	7	of	of	ADP
iiclr-17826	1350	8	professional	professional	ADJ
iiclr-17826	1350	9	conduct	conduct	NOUN
iiclr-17826	1350	10	for	for	ADP
iiclr-17826	1350	11	attorneys	attorney	NOUN
iiclr-17826	1350	12	,	,	PUNCT
iiclr-17826	1350	13	68	68	NUM
iiclr-17826	1350	14	fed	feed	VERB
iiclr-17826	1350	15	.	.	PUNCT
iiclr-17826	1351	1	reg	reg	PROPN
iiclr-17826	1351	2	.	.	PUNCT
iiclr-17826	1352	1	at	at	ADP
iiclr-17826	1352	2	6,314	6,314	NUM
iiclr-17826	1352	3	-	-	SYM
iiclr-17826	1352	4	15	15	NUM
iiclr-17826	1352	5	.	.	PUNCT
iiclr-17826	1353	1	435	435	NUM
iiclr-17826	1353	2	.	.	PUNCT
iiclr-17826	1354	1	see	see	VERB
iiclr-17826	1354	2	palmer	palmer	PROPN
iiclr-17826	1354	3	,	,	PUNCT
iiclr-17826	1354	4	supra	supra	PROPN
iiclr-17826	1354	5	note	note	NOUN
iiclr-17826	1354	6	93	93	NUM
iiclr-17826	1354	7	.	.	PUNCT
iiclr-17826	1355	1	436	436	NUM
iiclr-17826	1355	2	.	.	PUNCT
iiclr-17826	1356	1	i	i	PRON
iiclr-17826	1356	2	d.	d.	PROPN
iiclr-17826	1356	3	437	437	NUM
iiclr-17826	1356	4	.	.	PUNCT
iiclr-17826	1357	1	see	see	VERB
iiclr-17826	1357	2	generally	generally	ADV
iiclr-17826	1357	3	i	i	PRON
iiclr-17826	1357	4	d.	d.	PROPN
iiclr-17826	1357	5	438	438	NUM
iiclr-17826	1357	6	.	.	PUNCT
iiclr-17826	1358	1	see	see	VERB
iiclr-17826	1358	2	implementation	implementation	NOUN
iiclr-17826	1358	3	of	of	ADP
iiclr-17826	1358	4	standards	standard	NOUN
iiclr-17826	1358	5	of	of	ADP
iiclr-17826	1358	6	professional	professional	ADJ
iiclr-17826	1358	7	conduct	conduct	NOUN
iiclr-17826	1358	8	for	for	ADP
iiclr-17826	1358	9	attorneys	attorney	NOUN
iiclr-17826	1358	10	,	,	PUNCT
iiclr-17826	1358	11	68	68	NUM
iiclr-17826	1358	12	fed	feed	VERB
iiclr-17826	1358	13	.	.	PUNCT
iiclr-17826	1359	1	reg	reg	PROPN
iiclr-17826	1359	2	.	.	PUNCT
iiclr-17826	1360	1	at	at	ADP
iiclr-17826	1360	2	6,297	6,297	NUM
iiclr-17826	1360	3	;	;	PUNCT
iiclr-17826	1360	4	17	17	NUM
iiclr-17826	1360	5	c.f.r	c.f.r	NOUN
iiclr-17826	1360	6	.	.	PUNCT
iiclr-17826	1361	1	§	§	PROPN
iiclr-17826	1361	2	205.1	205.1	NUM
iiclr-17826	1361	3	.	.	PUNCT
iiclr-17826	1362	1	see	see	VERB
iiclr-17826	1362	2	also	also	ADV
iiclr-17826	1362	3	tafara	tafara	NOUN
iiclr-17826	1362	4	speech	speech	NOUN
iiclr-17826	1362	5	,	,	PUNCT
iiclr-17826	1362	6	supra	supra	PROPN
iiclr-17826	1362	7	note	note	PROPN
iiclr-17826	1362	8	10	10	NUM
iiclr-17826	1362	9	;	;	PUNCT
iiclr-17826	1362	10	palmer	palmer	NOUN
iiclr-17826	1362	11	,	,	PUNCT
iiclr-17826	1362	12	supra	supra	PROPN
iiclr-17826	1362	13	note	note	NOUN
iiclr-17826	1362	14	93	93	NUM
iiclr-17826	1362	15	.	.	PUNCT
iiclr-17826	1363	1	439	439	NUM
iiclr-17826	1363	2	.	.	PUNCT
iiclr-17826	1364	1	see	see	VERB
iiclr-17826	1364	2	pitt	pitt	PROPN
iiclr-17826	1364	3	speech	speech	NOUN
iiclr-17826	1364	4	before	before	ADP
iiclr-17826	1364	5	the	the	DET
iiclr-17826	1364	6	aba	aba	PROPN
iiclr-17826	1364	7	,	,	PUNCT
iiclr-17826	1364	8	supra	supra	PROPN
iiclr-17826	1364	9	note	note	NOUN
iiclr-17826	1364	10	78	78	NUM
iiclr-17826	1364	11	.	.	PUNCT
iiclr-17826	1365	1	440	440	NUM
iiclr-17826	1365	2	.	.	PUNCT
iiclr-17826	1366	1	i	i	PRON
iiclr-17826	1366	2	d.	d.	PROPN
iiclr-17826	1366	3	441	441	NUM
iiclr-17826	1366	4	.	.	PUNCT
iiclr-17826	1367	1	i	i	PRON
iiclr-17826	1367	2	d.	d.	PROPN
iiclr-17826	1367	3	2004	2004	NUM
iiclr-17826	1367	4	]	]	PUNCT
iiclr-17826	1368	1	ind	ind	NOUN
iiclr-17826	1368	2	.	.	PUNCT
iiclr-17826	1369	1	int'l	int'l	PROPN
iiclr-17826	1369	2	&	&	CCONJ
iiclr-17826	1369	3	comp	comp	PROPN
iiclr-17826	1369	4	.	.	PUNCT
iiclr-17826	1370	1	l.	l.	PROPN
iiclr-17826	1370	2	rev	rev	PROPN
iiclr-17826	1370	3	.	.	PROPN
iiclr-17826	1371	1	appearing	appear	VERB
iiclr-17826	1371	2	and	and	CCONJ
iiclr-17826	1371	3	practicing	practice	VERB
iiclr-17826	1371	4	.	.	PUNCT
iiclr-17826	1372	1	"	"	PUNCT
iiclr-17826	1372	2	"	"	PUNCT
iiclr-17826	1372	3	2	2	NUM
iiclr-17826	1372	4	at	at	ADP
iiclr-17826	1372	5	very	very	ADV
iiclr-17826	1372	6	least	least	ADJ
iiclr-17826	1372	7	,	,	PUNCT
iiclr-17826	1372	8	the	the	DET
iiclr-17826	1372	9	impact	impact	NOUN
iiclr-17826	1372	10	will	will	AUX
iiclr-17826	1372	11	come	come	VERB
iiclr-17826	1372	12	in	in	ADP
iiclr-17826	1372	13	the	the	DET
iiclr-17826	1372	14	form	form	NOUN
iiclr-17826	1372	15	of	of	ADP
iiclr-17826	1372	16	heightened	heightened	ADJ
iiclr-17826	1372	17	reporting	reporting	NOUN
iiclr-17826	1372	18	responsibilities	responsibility	NOUN
iiclr-17826	1372	19	,	,	PUNCT
iiclr-17826	1372	20	more	more	ADJ
iiclr-17826	1372	21	time	time	NOUN
iiclr-17826	1372	22	spent	spend	VERB
iiclr-17826	1372	23	understanding	understanding	NOUN
iiclr-17826	1372	24	and	and	CCONJ
iiclr-17826	1372	25	applying	apply	VERB
iiclr-17826	1372	26	the	the	DET
iiclr-17826	1372	27	complexities	complexity	NOUN
iiclr-17826	1372	28	of	of	ADP
iiclr-17826	1372	29	the	the	DET
iiclr-17826	1372	30	new	new	ADJ
iiclr-17826	1372	31	regulations	regulation	NOUN
iiclr-17826	1372	32	,	,	PUNCT
iiclr-17826	1372	33	and	and	CCONJ
iiclr-17826	1372	34	more	more	ADJ
iiclr-17826	1372	35	paperwork	paperwork	NOUN
iiclr-17826	1372	36	.	.	PUNCT
iiclr-17826	1373	1	443	443	NUM
iiclr-17826	1373	2	also	also	ADV
iiclr-17826	1373	3	,	,	PUNCT
iiclr-17826	1373	4	the	the	DET
iiclr-17826	1373	5	rule	rule	NOUN
iiclr-17826	1373	6	poses	pose	VERB
iiclr-17826	1373	7	several	several	ADJ
iiclr-17826	1373	8	potentially	potentially	ADV
iiclr-17826	1373	9	significant	significant	ADJ
iiclr-17826	1373	10	application	application	NOUN
iiclr-17826	1373	11	issues	issue	NOUN
iiclr-17826	1373	12	in	in	ADP
iiclr-17826	1373	13	terms	term	NOUN
iiclr-17826	1373	14	of	of	ADP
iiclr-17826	1373	15	the	the	DET
iiclr-17826	1373	16	way	way	NOUN
iiclr-17826	1373	17	corporations	corporation	NOUN
iiclr-17826	1373	18	interact	interact	VERB
iiclr-17826	1373	19	with	with	ADP
iiclr-17826	1373	20	their	their	PRON
iiclr-17826	1373	21	attorneys	attorney	NOUN
iiclr-17826	1373	22	and	and	CCONJ
iiclr-17826	1373	23	with	with	ADP
iiclr-17826	1373	24	the	the	DET
iiclr-17826	1373	25	personal	personal	ADJ
iiclr-17826	1373	26	choices	choice	NOUN
iiclr-17826	1373	27	attorneys	attorney	NOUN
iiclr-17826	1373	28	will	will	AUX
iiclr-17826	1373	29	have	have	VERB
iiclr-17826	1373	30	to	to	PART
iiclr-17826	1373	31	make	make	VERB
iiclr-17826	1373	32	in	in	ADP
iiclr-17826	1373	33	complying	comply	VERB
iiclr-17826	1373	34	with	with	ADP
iiclr-17826	1373	35	the	the	DET
iiclr-17826	1373	36	rule	rule	NOUN
iiclr-17826	1373	37	.	.	PUNCT
iiclr-17826	1374	1	4	4	NUM
iiclr-17826	1374	2	however	however	ADV
iiclr-17826	1374	3	,	,	PUNCT
iiclr-17826	1374	4	by	by	ADP
iiclr-17826	1374	5	implementing	implement	VERB
iiclr-17826	1374	6	a	a	DET
iiclr-17826	1374	7	few	few	ADJ
iiclr-17826	1374	8	practical	practical	ADJ
iiclr-17826	1374	9	suggestions	suggestion	NOUN
iiclr-17826	1374	10	,	,	PUNCT
iiclr-17826	1374	11	attorneys	attorney	NOUN
iiclr-17826	1374	12	and	and	CCONJ
iiclr-17826	1374	13	the	the	DET
iiclr-17826	1374	14	corporations	corporation	NOUN
iiclr-17826	1374	15	that	that	PRON
iiclr-17826	1374	16	employ	employ	VERB
iiclr-17826	1374	17	them	they	PRON
iiclr-17826	1374	18	can	can	AUX
iiclr-17826	1374	19	head	head	VERB
iiclr-17826	1374	20	off	off	ADP
iiclr-17826	1374	21	many	many	ADJ
iiclr-17826	1374	22	of	of	ADP
iiclr-17826	1374	23	these	these	DET
iiclr-17826	1374	24	application	application	NOUN
iiclr-17826	1374	25	issues	issue	NOUN
iiclr-17826	1374	26	and	and	CCONJ
iiclr-17826	1374	27	can	can	AUX
iiclr-17826	1374	28	put	put	VERB
iiclr-17826	1374	29	themselves	themselves	PRON
iiclr-17826	1374	30	in	in	ADP
iiclr-17826	1374	31	the	the	DET
iiclr-17826	1374	32	best	good	ADJ
iiclr-17826	1374	33	position	position	NOUN
iiclr-17826	1374	34	to	to	PART
iiclr-17826	1374	35	ensure	ensure	VERB
iiclr-17826	1374	36	compliance	compliance	NOUN
iiclr-17826	1374	37	with	with	ADP
iiclr-17826	1374	38	the	the	DET
iiclr-17826	1374	39	new	new	ADJ
iiclr-17826	1374	40	rule	rule	NOUN
iiclr-17826	1374	41	.	.	PUNCT
iiclr-17826	1374	42	"	"	PUNCT
iiclr-17826	1375	1	5	5	NUM
iiclr-17826	1375	2	some	some	PRON
iiclr-17826	1375	3	have	have	AUX
iiclr-17826	1375	4	even	even	ADV
iiclr-17826	1375	5	suggested	suggest	VERB
iiclr-17826	1375	6	that	that	SCONJ
iiclr-17826	1375	7	as	as	ADP
iiclr-17826	1375	8	client	client	NOUN
iiclr-17826	1375	9	service	service	NOUN
iiclr-17826	1375	10	professionals	professional	NOUN
iiclr-17826	1375	11	,	,	PUNCT
iiclr-17826	1375	12	implementing	implement	VERB
iiclr-17826	1375	13	the	the	DET
iiclr-17826	1375	14	rule	rule	NOUN
iiclr-17826	1375	15	in	in	ADP
iiclr-17826	1375	16	the	the	DET
iiclr-17826	1375	17	right	right	ADJ
iiclr-17826	1375	18	light	light	NOUN
iiclr-17826	1375	19	may	may	AUX
iiclr-17826	1375	20	actually	actually	ADV
iiclr-17826	1375	21	improve	improve	VERB
iiclr-17826	1375	22	attorney	attorney	NOUN
iiclr-17826	1375	23	performance	performance	NOUN
iiclr-17826	1375	24	.	.	PUNCT
iiclr-17826	1375	25	"	"	PUNCT
iiclr-17826	1376	1	6	6	NUM
iiclr-17826	1376	2	as	as	ADP
iiclr-17826	1376	3	one	one	NUM
iiclr-17826	1376	4	expert	expert	NOUN
iiclr-17826	1376	5	put	put	VERB
iiclr-17826	1376	6	it	it	PRON
iiclr-17826	1376	7	,	,	PUNCT
iiclr-17826	1376	8	"	"	PUNCT
iiclr-17826	1376	9	[	[	X
iiclr-17826	1376	10	p]roactive	p]roactive	ADJ
iiclr-17826	1376	11	firms	firm	NOUN
iiclr-17826	1376	12	will	will	AUX
iiclr-17826	1376	13	use	use	VERB
iiclr-17826	1376	14	the	the	DET
iiclr-17826	1376	15	new	new	ADJ
iiclr-17826	1376	16	conduct	conduct	NOUN
iiclr-17826	1376	17	rules	rule	NOUN
iiclr-17826	1376	18	to	to	PART
iiclr-17826	1376	19	enhance	enhance	VERB
iiclr-17826	1376	20	the	the	DET
iiclr-17826	1376	21	quality	quality	NOUN
iiclr-17826	1376	22	of	of	ADP
iiclr-17826	1376	23	client	client	NOUN
iiclr-17826	1376	24	service	service	NOUN
iiclr-17826	1376	25	.	.	PUNCT
iiclr-17826	1377	1	after	after	ADV
iiclr-17826	1377	2	all	all	ADV
iiclr-17826	1377	3	,	,	PUNCT
iiclr-17826	1377	4	the	the	DET
iiclr-17826	1377	5	new	new	ADJ
iiclr-17826	1377	6	reporting	reporting	NOUN
iiclr-17826	1377	7	obligations	obligation	NOUN
iiclr-17826	1377	8	are	be	AUX
iiclr-17826	1377	9	intended	intend	VERB
iiclr-17826	1377	10	to	to	PART
iiclr-17826	1377	11	deter	deter	VERB
iiclr-17826	1377	12	harm	harm	NOUN
iiclr-17826	1377	13	to	to	ADP
iiclr-17826	1377	14	clients	client	NOUN
iiclr-17826	1377	15	from	from	ADP
iiclr-17826	1377	16	breaches	breach	NOUN
iiclr-17826	1377	17	of	of	ADP
iiclr-17826	1377	18	duty	duty	NOUN
iiclr-17826	1377	19	and	and	CCONJ
iiclr-17826	1377	20	to	to	PART
iiclr-17826	1377	21	improve	improve	VERB
iiclr-17826	1377	22	the	the	DET
iiclr-17826	1377	23	quality	quality	NOUN
iiclr-17826	1377	24	of	of	ADP
iiclr-17826	1377	25	their	their	PRON
iiclr-17826	1377	26	public	public	ADJ
iiclr-17826	1377	27	reporting	reporting	NOUN
iiclr-17826	1377	28	.	.	PUNCT
iiclr-17826	1378	1	"	"	PUNCT
iiclr-17826	1378	2	"	"	PUNCT
iiclr-17826	1378	3	7	7	NUM
iiclr-17826	1378	4	consequently	consequently	ADV
iiclr-17826	1378	5	,	,	PUNCT
iiclr-17826	1378	6	the	the	DET
iiclr-17826	1378	7	net	net	ADJ
iiclr-17826	1378	8	effect	effect	NOUN
iiclr-17826	1378	9	should	should	AUX
iiclr-17826	1378	10	be	be	AUX
iiclr-17826	1378	11	a	a	DET
iiclr-17826	1378	12	reduction	reduction	NOUN
iiclr-17826	1378	13	in	in	ADP
iiclr-17826	1378	14	material	material	ADJ
iiclr-17826	1378	15	violations	violation	NOUN
iiclr-17826	1378	16	of	of	ADP
iiclr-17826	1378	17	u.s	u.s	PROPN
iiclr-17826	1378	18	.	.	PROPN
iiclr-17826	1378	19	securities	security	NOUN
iiclr-17826	1378	20	law	law	NOUN
iiclr-17826	1378	21	and	and	CCONJ
iiclr-17826	1378	22	ultimately	ultimately	ADV
iiclr-17826	1378	23	an	an	DET
iiclr-17826	1378	24	increase	increase	NOUN
iiclr-17826	1378	25	in	in	ADP
iiclr-17826	1378	26	investor	investor	NOUN
iiclr-17826	1378	27	confidence	confidence	NOUN
iiclr-17826	1378	28	.	.	PUNCT
iiclr-17826	1379	1	442	442	NUM
iiclr-17826	1379	2	.	.	PUNCT
iiclr-17826	1380	1	palmer	palmer	PROPN
iiclr-17826	1380	2	,	,	PUNCT
iiclr-17826	1380	3	supra	supra	PROPN
iiclr-17826	1380	4	note	note	NOUN
iiclr-17826	1380	5	93	93	NUM
iiclr-17826	1380	6	.	.	PUNCT
iiclr-17826	1381	1	see	see	VERB
iiclr-17826	1381	2	also17	also17	PROPN
iiclr-17826	1381	3	c.f.r	c.f.r	PROPN
iiclr-17826	1381	4	.	.	PUNCT
iiclr-17826	1382	1	§	§	PROPN
iiclr-17826	1382	2	205.2(a)(2	205.2(a)(2	NUM
iiclr-17826	1382	3	)	)	PUNCT
iiclr-17826	1382	4	(	(	PUNCT
iiclr-17826	1382	5	2003	2003	NUM
iiclr-17826	1382	6	)	)	PUNCT
iiclr-17826	1382	7	;	;	PUNCT
iiclr-17826	1382	8	implementation	implementation	NOUN
iiclr-17826	1382	9	of	of	ADP
iiclr-17826	1382	10	standards	standard	NOUN
iiclr-17826	1382	11	of	of	ADP
iiclr-17826	1382	12	professional	professional	ADJ
iiclr-17826	1382	13	conduct	conduct	NOUN
iiclr-17826	1382	14	for	for	ADP
iiclr-17826	1382	15	attorneys	attorney	NOUN
iiclr-17826	1382	16	,	,	PUNCT
iiclr-17826	1382	17	68	68	NUM
iiclr-17826	1382	18	fed	feed	VERB
iiclr-17826	1382	19	.	.	PUNCT
iiclr-17826	1383	1	reg	reg	PROPN
iiclr-17826	1383	2	.	.	PUNCT
iiclr-17826	1384	1	at	at	ADP
iiclr-17826	1384	2	6,297	6,297	NUM
iiclr-17826	1384	3	-	-	SYM
iiclr-17826	1384	4	98	98	NUM
iiclr-17826	1384	5	.	.	PUNCT
iiclr-17826	1384	6	443	443	X
iiclr-17826	1384	7	.	.	PUNCT
iiclr-17826	1385	1	see	see	VERB
iiclr-17826	1385	2	martindale	martindale	NOUN
iiclr-17826	1385	3	-	-	PUNCT
iiclr-17826	1385	4	hubble	hubble	NOUN
iiclr-17826	1385	5	poll	poll	NOUN
iiclr-17826	1385	6	,	,	PUNCT
iiclr-17826	1385	7	supra	supra	PROPN
iiclr-17826	1385	8	note	note	NOUN
iiclr-17826	1385	9	343	343	NUM
iiclr-17826	1385	10	,	,	PUNCT
iiclr-17826	1385	11	at	at	ADP
iiclr-17826	1385	12	1	1	NUM
iiclr-17826	1385	13	.	.	NOUN
iiclr-17826	1385	14	444	444	NUM
iiclr-17826	1385	15	.	.	PUNCT
iiclr-17826	1386	1	see	see	VERB
iiclr-17826	1386	2	supra	supra	ADJ
iiclr-17826	1386	3	text	text	NOUN
iiclr-17826	1386	4	accompanying	accompanying	ADJ
iiclr-17826	1386	5	notes	note	NOUN
iiclr-17826	1386	6	362	362	NUM
iiclr-17826	1386	7	-	-	SYM
iiclr-17826	1386	8	91	91	NUM
iiclr-17826	1386	9	.	.	PUNCT
iiclr-17826	1387	1	445	445	NUM
iiclr-17826	1387	2	.	.	PUNCT
iiclr-17826	1388	1	see	see	VERB
iiclr-17826	1388	2	supra	supra	ADJ
iiclr-17826	1388	3	text	text	NOUN
iiclr-17826	1388	4	accompanying	accompanying	ADJ
iiclr-17826	1388	5	notes	note	NOUN
iiclr-17826	1388	6	400	400	NUM
iiclr-17826	1388	7	-	-	SYM
iiclr-17826	1388	8	437	437	NUM
iiclr-17826	1388	9	.	.	PUNCT
iiclr-17826	1388	10	446	446	NUM
iiclr-17826	1388	11	.	.	PUNCT
iiclr-17826	1389	1	see	see	VERB
iiclr-17826	1389	2	palmer	palmer	PROPN
iiclr-17826	1389	3	,	,	PUNCT
iiclr-17826	1389	4	supra	supra	PROPN
iiclr-17826	1389	5	note	note	NOUN
iiclr-17826	1389	6	93	93	NUM
iiclr-17826	1389	7	.	.	PUNCT
iiclr-17826	1390	1	447	447	NUM
iiclr-17826	1390	2	.	.	PUNCT
iiclr-17826	1391	1	i	i	PRON
iiclr-17826	1391	2	d.	d.	PROPN
iiclr-17826	1392	1	[	[	X
iiclr-17826	1392	2	vol	vol	NOUN
iiclr-17826	1392	3	.	.	PUNCT
iiclr-17826	1393	1	14:3	14:3	NUM