id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3420	Heuer Lantzer, Erin E.	lOLTA Lost the Battle but Has Not Lost the War	2000	30	.pdf	application/pdf	13855	899	69	'^ There are three types of lOLTA programs: mandatory, opt-out, and voluntary. First, traditional tax rules stood in the way ofdeveloping lOLTA programs because clients would be taxed on the interest income whether or not they actually received such income.^*	cache/inlawrev-3420.pdf	txt/inlawrev-3420.txt