id	sid	eid	entity	type
inlawrev-18007	1	1	45 2012	DATE
inlawrev-18007	1	2	3	CARDINAL
inlawrev-18007	1	3	indiana	GPE
inlawrev-18007	1	4	atson	GPE
inlawrev-18007	1	5	1997	DATE
inlawrev-18007	1	6	u niform state	ORG
inlawrev-18007	1	7	1997	DATE
inlawrev-18007	2	1	indiana	GPE
inlawrev-18007	2	2	1997	DATE
inlawrev-18007	2	3	indiana1	ORG
inlawrev-18007	2	4	2002	DATE
inlawrev-18007	3	1	indiana2	PERSON
inlawrev-18007	4	1	to3	CARDINAL
inlawrev-18007	5	1	one	CARDINAL
inlawrev-18007	6	1	nim	ORG
inlawrev-18007	6	2	2012	DATE
inlawrev-18007	6	3	indiana university	ORG
inlawrev-18007	6	4	robert h. mckinney school	PERSON
inlawrev-18007	6	5	1990	DATE
inlawrev-18007	6	6	indiana university	ORG
inlawrev-18007	6	7	b.a.	GPE
inlawrev-18007	6	8	1986	DATE
inlawrev-18007	6	9	asbury university	ORG
inlawrev-18007	6	10	wilmore	GPE
inlawrev-18007	6	11	kentucky	GPE
inlawrev-18007	7	1	peter a. prescott	PERSON
inlawrev-18007	7	2	gregory w. baker	PERSON
inlawrev-18007	7	3	steven r. bone	PERSON
inlawrev-18007	7	4	j. kallina	PERSON
inlawrev-18007	7	5	jonathan d. ackerman	PERSON
inlawrev-18007	7	6	david w. newman	PERSON
inlawrev-18007	7	7	frances d. schafer	PERSON
inlawrev-18007	8	1	ruth	PERSON
inlawrev-18007	8	2	two	CARDINAL
inlawrev-18007	8	3	kelsey	PERSON
inlawrev-18007	8	4	mackenzie	LOC
inlawrev-18007	9	1	1	CARDINAL
inlawrev-18007	10	1	principal &	ORG
inlawrev-18007	10	2	2008	DATE
inlawrev-18007	10	3	7a	CARDINAL
inlawrev-18007	10	4	iii u.l.a	PERSON
inlawrev-18007	11	1	363	CARDINAL
inlawrev-18007	11	2	supp	GPE
inlawrev-18007	11	3	2010	DATE
inlawrev-18007	12	1	1931	DATE
inlawrev-18007	12	2	principal &	ORG
inlawrev-18007	12	3	7a	CARDINAL
inlawrev-18007	12	4	iii u.l.a	PERSON
inlawrev-18007	13	1	589	CARDINAL
inlawrev-18007	13	2	2006	DATE
inlawrev-18007	13	3	1962	DATE
inlawrev-18007	14	1	principal &	ORG
inlawrev-18007	14	2	1962	DATE
inlawrev-18007	14	3	7a	CARDINAL
inlawrev-18007	14	4	iii u.l.a	PERSON
inlawrev-18007	15	1	547	CARDINAL
inlawrev-18007	15	2	2006	DATE
inlawrev-18007	16	1	2	CARDINAL
inlawrev-18007	18	1	84-2002	DATE
inlawrev-18007	18	2	2, 2002	DATE
inlawrev-18007	19	1	987	CARDINAL
inlawrev-18007	20	1	30	CARDINAL
inlawrev-18007	20	2	2011	DATE
inlawrev-18007	21	1	3	CARDINAL
inlawrev-18007	22	1	30	CARDINAL
inlawrev-18007	22	2	2011	DATE
inlawrev-18007	23	1	principal & income act § 104(a	ORG
inlawrev-18007	24	1	4	CARDINAL
inlawrev-18007	25	1	30	CARDINAL
inlawrev-18007	26	1	principal & income act § 104(a	ORG
inlawrev-18007	27	1	842	CARDINAL
inlawrev-18007	27	2	indiana	GPE
inlawrev-18007	27	3	45:841	CARDINAL
inlawrev-18007	30	1	the upa ia 1997	ORG
inlawrev-18007	31	1	nim crut	ORG
inlawrev-18007	32	1	nim	ORG
inlawrev-18007	32	2	nim	ORG
inlawrev-18007	34	1	indiana nim crut trustee	ORG
inlawrev-18007	34	2	the indiana act	ORG
inlawrev-18007	35	1	nim	ORG
inlawrev-18007	36	1	indiana	GPE
inlawrev-18007	36	2	indiana	GPE
inlawrev-18007	37	1	indiana	GPE
inlawrev-18007	37	2	indiana nim crut trustees	ORG
inlawrev-18007	38	1	i.	PERSON
inlawrev-18007	38	2	two	CARDINAL
inlawrev-18007	38	3	1	CARDINAL
inlawrev-18007	38	4	7	CARDINAL
inlawrev-18007	38	5	2	CARDINAL
inlawrev-18007	39	1	1969	DATE
inlawrev-18007	39	2	congress8	PERSON
inlawrev-18007	39	3	1969	DATE
inlawrev-18007	39	4	properly9	ORG
inlawrev-18007	40	1	nim	ORG
inlawrev-18007	41	1	1	CARDINAL
inlawrev-18007	43	1	664	CARDINAL
inlawrev-18007	44	1	at least annually	DATE
inlawrev-18007	44	2	5	CARDINAL
inlawrev-18007	46	1	2006	DATE
inlawrev-18007	47	1	6	CARDINAL
inlawrev-18007	50	1	7	CARDINAL
inlawrev-18007	50	2	20 years	DATE
inlawrev-18007	51	1	664(d)(2)(a	TIME
inlawrev-18007	52	1	8	CARDINAL
inlawrev-18007	55	1	9	CARDINAL
inlawrev-18007	55	2	1969	DATE
inlawrev-18007	57	1	91-172	CARDINAL
inlawrev-18007	57	2	83	CARDINAL
inlawrev-18007	58	1	487	CARDINAL
inlawrev-18007	58	2	562	CARDINAL
inlawrev-18007	58	3	1969	DATE
inlawrev-18007	59	1	664	CARDINAL
inlawrev-18007	60	1	2012	DATE
inlawrev-18007	60	2	indiana	GPE
inlawrev-18007	60	3	843 one	CARDINAL
inlawrev-18007	60	4	one	CARDINAL
inlawrev-18007	62	1	two	CARDINAL
inlawrev-18007	63	1	first	ORDINAL
inlawrev-18007	63	2	less than five percent	PERCENT
inlawrev-18007	64	1	12	CARDINAL
inlawrev-18007	64	2	second	ORDINAL
inlawrev-18007	64	3	less than five percent	PERCENT
inlawrev-18007	64	4	annually	DATE
inlawrev-18007	64	5	annual	DATE
inlawrev-18007	64	6	annual	DATE
inlawrev-18007	65	1	annual14	GPE
inlawrev-18007	66	1	664	CARDINAL
inlawrev-18007	67	1	19	DATE
inlawrev-18007	67	2	10	CARDINAL
inlawrev-18007	69	1	664(d)(2)(a	TIME
inlawrev-18007	71	1	1.664-1(a)(1)(i	CARDINAL
inlawrev-18007	71	2	1972	DATE
inlawrev-18007	72	1	one	CARDINAL
inlawrev-18007	72	2	at least one	CARDINAL
inlawrev-18007	74	1	664(d)(2)(a	TIME
inlawrev-18007	75	1	at least one	CARDINAL
inlawrev-18007	76	1	11	CARDINAL
inlawrev-18007	78	1	section 170(c	LAW
inlawrev-18007	79	1	d.	NORP
inlawrev-18007	81	1	1.6641(a)(1)(i	CARDINAL
inlawrev-18007	82	1	12	CARDINAL
inlawrev-18007	85	1	1.664-1(a)(1)(i	CARDINAL
inlawrev-18007	86	1	13	CARDINAL
inlawrev-18007	87	1	664(d)(2)(a	TIME
inlawrev-18007	89	1	1.664-1(a)(1)(i	CARDINAL
inlawrev-18007	90	1	14	CARDINAL
inlawrev-18007	93	1	72	CARDINAL
inlawrev-18007	93	2	4.01	CARDINAL
inlawrev-18007	93	3	1972-2	DATE
inlawrev-18007	93	4	340	CARDINAL
inlawrev-18007	93	5	342	CARDINAL
inlawrev-18007	93	6	6.01	CARDINAL
inlawrev-18007	94	1	15	CARDINAL
inlawrev-18007	100	1	16	CARDINAL
inlawrev-18007	104	1	1.664-1(a)(1)(i	CARDINAL
inlawrev-18007	105	1	17	CARDINAL
inlawrev-18007	106	1	one hundred percent	PERCENT
inlawrev-18007	107	1	18	CARDINAL
inlawrev-18007	108	1	170(f)(2)(a	DATE
inlawrev-18007	108	2	2006	DATE
inlawrev-18007	109	1	19	CARDINAL
inlawrev-18007	110	1	2522(c)(2)(a	DATE
inlawrev-18007	110	2	2006	DATE
inlawrev-18007	111	1	20	CARDINAL
inlawrev-18007	112	1	2006	DATE
inlawrev-18007	114	1	844	CARDINAL
inlawrev-18007	114	2	indiana	GPE
inlawrev-18007	115	1	45:841	CARDINAL
inlawrev-18007	116	1	testamentary21	ORG
inlawrev-18007	116	2	2	CARDINAL
inlawrev-18007	117	1	nim crut	ORG
inlawrev-18007	117	2	nim	ORG
inlawrev-18007	118	1	section 664(d)(3)(a	LAW
inlawrev-18007	118	2	annual	DATE
inlawrev-18007	120	1	annual	DATE
inlawrev-18007	120	2	prior year	DATE
inlawrev-18007	120	3	those prior year	DATE
inlawrev-18007	121	1	prior year	DATE
inlawrev-18007	121	2	annual	DATE
inlawrev-18007	121	3	each year	DATE
inlawrev-18007	122	1	trust25	GPE
inlawrev-18007	122	2	nim crut	ORG
inlawrev-18007	123	1	crut.27 3	DATE
inlawrev-18007	124	1	nim	ORG
inlawrev-18007	124	2	nim	ORG
inlawrev-18007	125	1	nim	ORG
inlawrev-18007	129	1	1.664-3(d	CARDINAL
inlawrev-18007	129	2	1972	DATE
inlawrev-18007	131	1	1.664-4(a	CARDINAL
inlawrev-18007	131	2	1972	DATE
inlawrev-18007	132	1	22	CARDINAL
inlawrev-18007	133	1	2055(e)(2)(a	CARDINAL
inlawrev-18007	134	1	23	CARDINAL
inlawrev-18007	137	1	principal &	ORG
inlawrev-18007	137	2	2008	DATE
inlawrev-18007	137	3	104 cmt.	QUANTITY
inlawrev-18007	137	4	7a	CARDINAL
inlawrev-18007	137	5	iii u.l.a	PERSON
inlawrev-18007	138	1	363	CARDINAL
inlawrev-18007	138	2	supp	GPE
inlawrev-18007	138	3	2010	DATE
inlawrev-18007	143	1	25	CARDINAL
inlawrev-18007	147	1	any year	DATE
inlawrev-18007	148	1	annual	DATE
inlawrev-18007	151	1	72	CARDINAL
inlawrev-18007	151	2	7.01	CARDINAL
inlawrev-18007	151	3	1	CARDINAL
inlawrev-18007	151	4	1972-2	DATE
inlawrev-18007	151	5	340	CARDINAL
inlawrev-18007	151	6	350	CARDINAL
inlawrev-18007	153	1	27	CARDINAL
inlawrev-18007	155	1	72	CARDINAL
inlawrev-18007	155	2	7.01	CARDINAL
inlawrev-18007	155	3	2	CARDINAL
inlawrev-18007	155	4	1972-2	DATE
inlawrev-18007	155	5	340	CARDINAL
inlawrev-18007	155	6	350	CARDINAL
inlawrev-18007	155	7	each taxable year	DATE
inlawrev-18007	156	1	28	CARDINAL
inlawrev-18007	157	1	b. howard pearson	PERSON
inlawrev-18007	157	2	30th	ORDINAL
inlawrev-18007	157	3	annual	DATE
inlawrev-18007	157	4	967	CARDINAL
inlawrev-18007	157	5	976	CARDINAL
inlawrev-18007	157	6	pli tax law & est	ORG
inlawrev-18007	160	1	1999	DATE
inlawrev-18007	161	1	2012	DATE
inlawrev-18007	161	2	indiana	GPE
inlawrev-18007	161	3	845	CARDINAL
inlawrev-18007	161	4	nim	ORG
inlawrev-18007	162	1	nim crut trustee	ORG
inlawrev-18007	166	1	nim	ORG
inlawrev-18007	167	1	2007	DATE
inlawrev-18007	167	2	21,475	CARDINAL
inlawrev-18007	167	3	nim	ORG
inlawrev-18007	167	4	74,773	CARDINAL
inlawrev-18007	168	1	on30	ORG
inlawrev-18007	168	2	nim	ORG
inlawrev-18007	168	3	22.3%	PERCENT
inlawrev-18007	168	4	2007.31	CARDINAL
inlawrev-18007	169	1	1.664-3(a)(1)(i)(b)(3	CARDINAL
inlawrev-18007	171	1	section 643(b	LAW
inlawrev-18007	171	2	that32	ORG
inlawrev-18007	172	1	the taxable year	DATE
inlawrev-18007	173	1	indiana	GPE
inlawrev-18007	173	2	indiana	GPE
inlawrev-18007	173	3	34	CARDINAL
inlawrev-18007	174	1	two	CARDINAL
inlawrev-18007	174	2	29	CARDINAL
inlawrev-18007	175	1	atkinson	PERSON
inlawrev-18007	175	2	309	CARDINAL
inlawrev-18007	175	3	1290	CARDINAL
inlawrev-18007	175	4	1295-96	CARDINAL
inlawrev-18007	175	5	11th	ORDINAL
inlawrev-18007	175	6	2002	DATE
inlawrev-18007	176	1	annual	DATE
inlawrev-18007	177	1	30	CARDINAL
inlawrev-18007	178	1	lisa schreiber rosenmerkel	PERSON
inlawrev-18007	178	2	2007	DATE
inlawrev-18007	178	3	29	CARDINAL
inlawrev-18007	180	1	mar. 2010	DATE
inlawrev-18007	180	2	130	CARDINAL
inlawrev-18007	180	3	135	CARDINAL
inlawrev-18007	181	1	nimcrut	LOC
inlawrev-18007	181	2	4,628	CARDINAL
inlawrev-18007	181	3	16,847	CARDINAL
inlawrev-18007	183	1	nimcrut	LOC
inlawrev-18007	183	2	4,628	CARDINAL
inlawrev-18007	183	3	16,847	CARDINAL
inlawrev-18007	183	4	21,475	CARDINAL
inlawrev-18007	183	5	96,248	CARDINAL
inlawrev-18007	187	1	1.664-3(a)(1)(i)(b)(3	CARDINAL
inlawrev-18007	187	2	2004	DATE
inlawrev-18007	188	1	33	CARDINAL
inlawrev-18007	189	1	2006	DATE
inlawrev-18007	190	1	34	CARDINAL
inlawrev-18007	192	1	30	CARDINAL
inlawrev-18007	192	2	2011	DATE
inlawrev-18007	193	1	846	CARDINAL
inlawrev-18007	193	2	indiana	GPE
inlawrev-18007	197	1	36	CARDINAL
inlawrev-18007	197	2	the thirty-five years	DATE
inlawrev-18007	197	3	1997	DATE
inlawrev-18007	198	1	first	ORDINAL
inlawrev-18007	198	2	1994	DATE
inlawrev-18007	199	1	harvard college	ORG
inlawrev-18007	199	2	third	ORDINAL
inlawrev-18007	200	1	1997	DATE
inlawrev-18007	200	2	1	CARDINAL
inlawrev-18007	202	1	as43	PRODUCT
inlawrev-18007	203	1	35	CARDINAL
inlawrev-18007	204	1	third	ORDINAL
inlawrev-18007	204	2	79	CARDINAL
inlawrev-18007	204	3	2007	DATE
inlawrev-18007	205	1	36	CARDINAL
inlawrev-18007	205	2	robert b. wolf	PERSON
inlawrev-18007	205	3	32	CARDINAL
inlawrev-18007	206	1	prob.	ORG
inlawrev-18007	206	2	j. 45	PERSON
inlawrev-18007	206	3	50-51 (	PERCENT
inlawrev-18007	206	4	1997	DATE
inlawrev-18007	207	1	37	CARDINAL
inlawrev-18007	208	1	principal &	ORG
inlawrev-18007	208	2	1962	DATE
inlawrev-18007	208	3	7a	CARDINAL
inlawrev-18007	208	4	iii u.l.a	PERSON
inlawrev-18007	209	1	547	CARDINAL
inlawrev-18007	209	2	2006	DATE
inlawrev-18007	210	1	38	CARDINAL
inlawrev-18007	212	1	2008	DATE
inlawrev-18007	212	2	7a	CARDINAL
inlawrev-18007	212	3	iii u.l.a	PERSON
inlawrev-18007	212	4	363	CARDINAL
inlawrev-18007	212	5	366	CARDINAL
inlawrev-18007	212	6	supp	GPE
inlawrev-18007	212	7	2010	DATE
inlawrev-18007	214	1	7b	CARDINAL
inlawrev-18007	215	1	1	CARDINAL
inlawrev-18007	215	2	third	ORDINAL
inlawrev-18007	215	3	17	CARDINAL
inlawrev-18007	216	1	n.	PERSON
inlawrev-18007	216	2	2007	DATE
inlawrev-18007	217	1	39	CARDINAL
inlawrev-18007	219	1	7b	CARDINAL
inlawrev-18007	220	1	1. 40	CARDINAL
inlawrev-18007	220	2	26	CARDINAL
inlawrev-18007	221	1	9	CARDINAL
inlawrev-18007	222	1	446	CARDINAL
inlawrev-18007	222	2	469	CARDINAL
inlawrev-18007	222	3	1830	DATE
inlawrev-18007	223	1	41	CARDINAL
inlawrev-18007	223	2	third	ORDINAL
inlawrev-18007	223	3	90	CARDINAL
inlawrev-18007	223	4	42	CARDINAL
inlawrev-18007	228	1	s. alan medlin	PERSON
inlawrev-18007	228	2	42	CARDINAL
inlawrev-18007	229	1	prob.	ORG
inlawrev-18007	229	2	j. 717	PERSON
inlawrev-18007	229	3	719	CARDINAL
inlawrev-18007	229	4	736	CARDINAL
inlawrev-18007	229	5	2008	DATE
inlawrev-18007	230	1	2012	DATE
inlawrev-18007	230	2	indiana	GPE
inlawrev-18007	230	3	847	CARDINAL
inlawrev-18007	231	1	is45	PRODUCT
inlawrev-18007	231	2	amory	ORG
inlawrev-18007	231	3	portfolio.46	ORG
inlawrev-18007	236	1	duty-50	PERSON
inlawrev-18007	238	1	in51	PRODUCT
inlawrev-18007	240	1	53 45	DATE
inlawrev-18007	243	1	46	DATE
inlawrev-18007	244	1	third	ORDINAL
inlawrev-18007	244	2	17	CARDINAL
inlawrev-18007	247	1	medlin	ORG
inlawrev-18007	247	2	supra	PERSON
inlawrev-18007	247	3	44	DATE
inlawrev-18007	247	4	719	CARDINAL
inlawrev-18007	247	5	48	DATE
inlawrev-18007	248	1	christopher p. cline	PERSON
inlawrev-18007	248	2	42	CARDINAL
inlawrev-18007	249	1	prob.	ORG
inlawrev-18007	249	2	j. 611	PERSON
inlawrev-18007	249	3	647	CARDINAL
inlawrev-18007	249	4	2008	DATE
inlawrev-18007	250	1	49	DATE
inlawrev-18007	251	1	cline	PERSON
inlawrev-18007	251	2	supra	PERSON
inlawrev-18007	251	3	48	DATE
inlawrev-18007	251	4	647	CARDINAL
inlawrev-18007	252	1	50	CARDINAL
inlawrev-18007	254	1	2011	DATE
inlawrev-18007	255	1	51	CARDINAL
inlawrev-18007	255	2	wolf	PERSON
inlawrev-18007	255	3	36	CARDINAL
inlawrev-18007	255	4	59	CARDINAL
inlawrev-18007	255	5	52	CARDINAL
inlawrev-18007	257	1	medlin	GPE
inlawrev-18007	257	2	supra	PERSON
inlawrev-18007	257	3	44	DATE
inlawrev-18007	257	4	721	CARDINAL
inlawrev-18007	258	1	848	CARDINAL
inlawrev-18007	258	2	indiana	GPE
inlawrev-18007	258	3	45:841	CARDINAL
inlawrev-18007	259	1	the current year	DATE
inlawrev-18007	259	2	one hundred percent	PERCENT
inlawrev-18007	259	3	one hundred	CARDINAL
inlawrev-18007	259	4	percent54	ORG
inlawrev-18007	260	1	fifteen percent	PERCENT
inlawrev-18007	260	2	four percent	PERCENT
inlawrev-18007	261	1	1	CARDINAL
inlawrev-18007	261	2	1,000,000	MONEY
inlawrev-18007	261	3	2	CARDINAL
inlawrev-18007	261	4	100%	PERCENT
inlawrev-18007	261	5	100%	PERCENT
inlawrev-18007	261	6	$1,000,000 $1,000,000	MONEY
inlawrev-18007	261	7	150,000	MONEY
inlawrev-18007	261	8	0 $40,000	MONEY
inlawrev-18007	261	9	0	MONEY
inlawrev-18007	261	10	40,000	MONEY
inlawrev-18007	261	11	$1,150,000 $1,000,000	MONEY
inlawrev-18007	263	1	two	CARDINAL
inlawrev-18007	264	1	solomon	PERSON
inlawrev-18007	265	1	forty percent	PERCENT
inlawrev-18007	265	2	54	DATE
inlawrev-18007	266	1	medlin	PERSON
inlawrev-18007	266	2	supra	PERSON
inlawrev-18007	266	3	44	CARDINAL
inlawrev-18007	266	4	719	CARDINAL
inlawrev-18007	268	1	720	CARDINAL
inlawrev-18007	269	1	55	CARDINAL
inlawrev-18007	271	1	wolf	PERSON
inlawrev-18007	271	2	36	CARDINAL
inlawrev-18007	271	3	5260	CARDINAL
inlawrev-18007	272	1	2012	DATE
inlawrev-18007	272	2	indiana	GPE
inlawrev-18007	272	3	849	CARDINAL
inlawrev-18007	272	4	sixty percent	PERCENT
inlawrev-18007	272	5	56	CARDINAL
inlawrev-18007	272	6	100%	PERCENT
inlawrev-18007	273	1	100%	PERCENT
inlawrev-18007	274	1	40%	PERCENT
inlawrev-18007	274	2	60%	PERCENT
inlawrev-18007	274	3	$1,000,000 $1,000,000 $1,000,000	MONEY
inlawrev-18007	274	4	0 $	MONEY
inlawrev-18007	274	5	60,000	MONEY
inlawrev-18007	275	1	0 $40,000 $24,000	MONEY
inlawrev-18007	275	2	0	MONEY
inlawrev-18007	275	3	40,000	MONEY
inlawrev-18007	275	4	24,000	MONEY
inlawrev-18007	275	5	$1,150,000 $1,000,000 $	MONEY
inlawrev-18007	275	6	1,060,000	MONEY
inlawrev-18007	275	7	w hile portfolio c	PRODUCT
inlawrev-18007	275	8	only sixty percent	PERCENT
inlawrev-18007	275	9	only forty percent	PERCENT
inlawrev-18007	275	10	2	CARDINAL
inlawrev-18007	275	11	2	CARDINAL
inlawrev-18007	275	12	the u paia	ORG
inlawrev-18007	275	13	1997	DATE
inlawrev-18007	276	1	u paia	ORG
inlawrev-18007	276	2	1997	DATE
inlawrev-18007	276	3	section 103(b).58	LAW
inlawrev-18007	276	4	section 104	LAW
inlawrev-18007	276	5	56	CARDINAL
inlawrev-18007	277	1	medlin	GPE
inlawrev-18007	277	2	supra	PERSON
inlawrev-18007	277	3	44	DATE
inlawrev-18007	277	4	721	CARDINAL
inlawrev-18007	278	1	57	CARDINAL
inlawrev-18007	279	1	wolf	PERSON
inlawrev-18007	279	2	36	CARDINAL
inlawrev-18007	279	3	72	DATE
inlawrev-18007	280	1	58	CARDINAL
inlawrev-18007	281	1	principal & income act § 104(a	ORG
inlawrev-18007	281	2	2008	DATE
inlawrev-18007	281	3	7a	CARDINAL
inlawrev-18007	281	4	iii u.l.a	PERSON
inlawrev-18007	281	5	363	CARDINAL
inlawrev-18007	281	6	434	CARDINAL
inlawrev-18007	281	7	supp	GPE
inlawrev-18007	281	8	2010	DATE
inlawrev-18007	282	1	850	CARDINAL
inlawrev-18007	282	2	indiana	GPE
inlawrev-18007	284	1	determ	GPE
inlawrev-18007	284	2	1997	DATE
inlawrev-18007	284	3	section 104(b	LAW
inlawrev-18007	284	4	nine	CARDINAL
inlawrev-18007	284	5	1	CARDINAL
inlawrev-18007	284	6	2	CARDINAL
inlawrev-18007	284	7	3	CARDINAL
inlawrev-18007	284	8	4	CARDINAL
inlawrev-18007	284	9	5	CARDINAL
inlawrev-18007	284	10	6	CARDINAL
inlawrev-18007	285	1	7	CARDINAL
inlawrev-18007	285	2	9	CARDINAL
inlawrev-18007	287	1	example 1	DATE
inlawrev-18007	287	2	twenty percent	PERCENT
inlawrev-18007	287	3	eighty percent	PERCENT
inlawrev-18007	287	4	two	CARDINAL
inlawrev-18007	288	1	the62 59	DATE
inlawrev-18007	289	1	104 cmt	QUANTITY
inlawrev-18007	290	1	60	CARDINAL
inlawrev-18007	292	1	61	CARDINAL
inlawrev-18007	293	1	104 cmt	QUANTITY
inlawrev-18007	294	1	62	CARDINAL
inlawrev-18007	295	1	d.	NORP
inlawrev-18007	298	1	2012	DATE
inlawrev-18007	298	2	indiana	GPE
inlawrev-18007	298	3	851	CARDINAL
inlawrev-18007	299	1	in63	ORG
inlawrev-18007	299	2	1997 section 104(b	DATE
inlawrev-18007	301	1	indiana	GPE
inlawrev-18007	301	2	indiana	GPE
inlawrev-18007	301	3	1	CARDINAL
inlawrev-18007	301	4	2	CARDINAL
inlawrev-18007	301	5	3	CARDINAL
inlawrev-18007	301	6	section 14(a	DATE
inlawrev-18007	301	7	14(b	DATE
inlawrev-18007	301	8	indiana	GPE
inlawrev-18007	301	9	1997	DATE
inlawrev-18007	302	1	indiana	GPE
inlawrev-18007	302	2	section 30-2-1415(a)(3	LAW
inlawrev-18007	303	1	to66	ORG
inlawrev-18007	303	2	first	ORDINAL
inlawrev-18007	303	3	indiana	GPE
inlawrev-18007	303	4	section 30-2-14-14(a)(1	LAW
inlawrev-18007	304	1	indiana	GPE
inlawrev-18007	305	1	be67	PRODUCT
inlawrev-18007	305	2	14(b	DATE
inlawrev-18007	306	1	ine	ORG
inlawrev-18007	306	2	indiana	GPE
inlawrev-18007	306	3	section 30-2-14-15(c	LAW
inlawrev-18007	307	1	indiana	GPE
inlawrev-18007	307	2	section 30-2-14-15(c	LAW
inlawrev-18007	307	3	63	DATE
inlawrev-18007	310	1	64	CARDINAL
inlawrev-18007	313	1	30	CARDINAL
inlawrev-18007	313	2	2011	DATE
inlawrev-18007	314	1	66	CARDINAL
inlawrev-18007	316	1	67	CARDINAL
inlawrev-18007	317	1	medlin	PERSON
inlawrev-18007	317	2	supra	PERSON
inlawrev-18007	317	3	44	DATE
inlawrev-18007	317	4	726-36	CARDINAL
inlawrev-18007	317	5	1997	DATE
inlawrev-18007	318	1	852	CARDINAL
inlawrev-18007	318	2	indiana	GPE
inlawrev-18007	318	3	indiana	GPE
inlawrev-18007	318	4	section 30-2-14-15(b	LAW
inlawrev-18007	319	1	to68	PRODUCT
inlawrev-18007	320	1	indiana	GPE
inlawrev-18007	322	1	70	CARDINAL
inlawrev-18007	322	2	1997	DATE
inlawrev-18007	323	1	second	ORDINAL
inlawrev-18007	323	2	a71 trustee	ORG
inlawrev-18007	324	1	third	ORDINAL
inlawrev-18007	324	2	trust72	PERSON
inlawrev-18007	329	1	as74	PRODUCT
inlawrev-18007	330	1	75	CARDINAL
inlawrev-18007	330	2	first	ORDINAL
inlawrev-18007	331	1	indiana	GPE
inlawrev-18007	333	1	between 68	DATE
inlawrev-18007	335	1	30	CARDINAL
inlawrev-18007	336	1	principal & income act §	ORG
inlawrev-18007	337	1	supra	PERSON
inlawrev-18007	337	2	60	CARDINAL
inlawrev-18007	338	1	69	CARDINAL
inlawrev-18007	340	1	30	CARDINAL
inlawrev-18007	340	2	2011	DATE
inlawrev-18007	341	1	70	DATE
inlawrev-18007	342	1	indiana	GPE
inlawrev-18007	342	2	indiana	GPE
inlawrev-18007	344	1	basileh v. alghusain	PERSON
inlawrev-18007	344	2	912	CARDINAL
inlawrev-18007	344	3	821	CARDINAL
inlawrev-18007	344	4	2009	DATE
inlawrev-18007	346	1	71	CARDINAL
inlawrev-18007	347	1	principal & income act	ORG
inlawrev-18007	348	1	72	DATE
inlawrev-18007	350	1	30	CARDINAL
inlawrev-18007	351	1	73	CARDINAL
inlawrev-18007	353	1	74	CARDINAL
inlawrev-18007	355	1	75	CARDINAL
inlawrev-18007	356	1	principal & income act	ORG
inlawrev-18007	356	2	cmt	PRODUCT
inlawrev-18007	357	1	third	ORDINAL
inlawrev-18007	358	1	79	CARDINAL
inlawrev-18007	358	2	cmt	PERSON
inlawrev-18007	359	1	2007	DATE
inlawrev-18007	365	1	2012	DATE
inlawrev-18007	365	2	indiana	GPE
inlawrev-18007	365	3	853	CARDINAL
inlawrev-18007	366	1	one	CARDINAL
inlawrev-18007	366	2	indiana	GPE
inlawrev-18007	368	1	nim crut	ORG
inlawrev-18007	369	1	indiana	GPE
inlawrev-18007	373	1	indiana	GPE
inlawrev-18007	373	2	section 30-2-14-15(a	LAW
inlawrev-18007	373	3	two	CARDINAL
inlawrev-18007	374	1	first	ORDINAL
inlawrev-18007	376	1	comments77	GPE
inlawrev-18007	379	1	nim crut	ORG
inlawrev-18007	379	2	indiana	GPE
inlawrev-18007	379	3	indiana	GPE
inlawrev-18007	379	4	indiana	GPE
inlawrev-18007	379	5	second	ORDINAL
inlawrev-18007	380	1	76	DATE
inlawrev-18007	382	1	30	CARDINAL
inlawrev-18007	387	1	principal & income act	ORG
inlawrev-18007	388	1	79	DATE
inlawrev-18007	392	1	137-1999	DATE
inlawrev-18007	392	2	3, 1999	DATE
inlawrev-18007	393	1	756	CARDINAL
inlawrev-18007	394	1	30	CARDINAL
inlawrev-18007	395	1	indiana	GPE
inlawrev-18007	396	1	80	CARDINAL
inlawrev-18007	398	1	30	CARDINAL
inlawrev-18007	399	1	854	CARDINAL
inlawrev-18007	399	2	indiana	GPE
inlawrev-18007	400	1	45:841	CARDINAL
inlawrev-18007	402	1	nim	ORG
inlawrev-18007	404	1	nim	ORG
inlawrev-18007	404	2	annual	DATE
inlawrev-18007	408	1	nim crut	ORG
inlawrev-18007	408	2	annual	DATE
inlawrev-18007	409	1	nim crut	ORG
inlawrev-18007	409	2	annual	DATE
inlawrev-18007	410	1	is86	ORG
inlawrev-18007	411	1	87	CARDINAL
inlawrev-18007	411	2	nim crut’s	ORG
inlawrev-18007	412	1	81	CARDINAL
inlawrev-18007	413	1	principal & income act	ORG
inlawrev-18007	415	1	82	CARDINAL
inlawrev-18007	418	1	30	CARDINAL
inlawrev-18007	419	1	84	CARDINAL
inlawrev-18007	420	1	supra	PERSON
inlawrev-18007	420	2	85	DATE
inlawrev-18007	421	1	supra	PERSON
inlawrev-18007	422	1	86	CARDINAL
inlawrev-18007	423	1	supra	PERSON
inlawrev-18007	424	1	15	CARDINAL
inlawrev-18007	424	2	87	CARDINAL
inlawrev-18007	426	1	principal & income act	ORG
inlawrev-18007	426	2	2012	DATE
inlawrev-18007	426	3	indiana	GPE
inlawrev-18007	426	4	855	CARDINAL
inlawrev-18007	427	1	nim crut	ORG
inlawrev-18007	428	1	indiana	GPE
inlawrev-18007	428	2	section 30-2-14-15(c	LAW
inlawrev-18007	428	3	seven	CARDINAL
inlawrev-18007	429	1	seven	CARDINAL
inlawrev-18007	429	2	four	CARDINAL
inlawrev-18007	429	3	nim	ORG
inlawrev-18007	429	4	1	CARDINAL
inlawrev-18007	430	1	indiana	GPE
inlawrev-18007	430	2	section 30-2-14-15(c)(7	LAW
inlawrev-18007	431	1	nim crut trustee	ORG
inlawrev-18007	432	1	indiana	GPE
inlawrev-18007	433	1	indiana	GPE
inlawrev-18007	433	2	section 30-2-14-15(c)(7	LAW
inlawrev-18007	433	3	2	CARDINAL
inlawrev-18007	434	1	indiana	GPE
inlawrev-18007	434	2	section 30-2-14-15(c)(5	LAW
inlawrev-18007	434	3	88	CARDINAL
inlawrev-18007	435	1	30	CARDINAL
inlawrev-18007	436	1	89	CARDINAL
inlawrev-18007	437	1	three	CARDINAL
inlawrev-18007	438	1	30	CARDINAL
inlawrev-18007	439	1	30-214	CARDINAL
inlawrev-18007	440	1	30	CARDINAL
inlawrev-18007	441	1	90	CARDINAL
inlawrev-18007	443	1	30	CARDINAL
inlawrev-18007	444	1	91	CARDINAL
inlawrev-18007	446	1	92	CARDINAL
inlawrev-18007	447	1	indiana	GPE
inlawrev-18007	447	2	1997	DATE
inlawrev-18007	449	1	third	ORDINAL
inlawrev-18007	450	1	third	ORDINAL
inlawrev-18007	450	2	78	CARDINAL
inlawrev-18007	450	3	93	CARDINAL
inlawrev-18007	452	1	30	CARDINAL
inlawrev-18007	453	1	856	CARDINAL
inlawrev-18007	453	2	indiana	GPE
inlawrev-18007	453	3	45:841	CARDINAL
inlawrev-18007	454	1	nim crut	ORG
inlawrev-18007	455	1	notwithstanding95	GPE
inlawrev-18007	455	2	nim	ORG
inlawrev-18007	455	3	trust96	PERSON
inlawrev-18007	456	1	nim crut	ORG
inlawrev-18007	461	1	irs	ORG
inlawrev-18007	462	1	nim	ORG
inlawrev-18007	463	1	3	CARDINAL
inlawrev-18007	464	1	indiana	GPE
inlawrev-18007	464	2	section 30-2-14-15(c)(3	LAW
inlawrev-18007	467	1	1997 94	DATE
inlawrev-18007	469	1	671	CARDINAL
inlawrev-18007	476	1	671	CARDINAL
inlawrev-18007	476	2	2006	DATE
inlawrev-18007	477	1	95	CARDINAL
inlawrev-18007	480	1	1.664-1(a)(4	CARDINAL
inlawrev-18007	480	2	1972	DATE
inlawrev-18007	481	1	96	CARDINAL
inlawrev-18007	482	1	2006	DATE
inlawrev-18007	486	1	97	CARDINAL
inlawrev-18007	489	1	1.664-1(a)(4	CARDINAL
inlawrev-18007	491	1	98	CARDINAL
inlawrev-18007	492	1	2006	DATE
inlawrev-18007	493	1	99	CARDINAL
inlawrev-18007	495	1	30	CARDINAL
inlawrev-18007	495	2	2011	DATE
inlawrev-18007	496	1	100	CARDINAL
inlawrev-18007	497	1	principal & income act	ORG
inlawrev-18007	498	1	2008	DATE
inlawrev-18007	498	2	7a	CARDINAL
inlawrev-18007	498	3	iii u.l.a	PERSON
inlawrev-18007	499	1	363	CARDINAL
inlawrev-18007	499	2	438	CARDINAL
inlawrev-18007	499	3	supp	GPE
inlawrev-18007	499	4	2010	DATE
inlawrev-18007	500	1	2012	DATE
inlawrev-18007	500	2	indiana	GPE
inlawrev-18007	500	3	857	CARDINAL
inlawrev-18007	500	4	104(c)(3	CARDINAL
inlawrev-18007	501	1	102	CARDINAL
inlawrev-18007	502	1	nim crut	ORG
inlawrev-18007	503	1	nim crut	ORG
inlawrev-18007	503	2	annual	DATE
inlawrev-18007	504	1	nim crut trustee	ORG
inlawrev-18007	504	2	annual	DATE
inlawrev-18007	505	1	nim	ORG
inlawrev-18007	506	1	4. prohibition on	PERCENT
inlawrev-18007	507	1	fourth	ORDINAL
inlawrev-18007	507	2	nim crut	ORG
inlawrev-18007	508	1	indiana	GPE
inlawrev-18007	508	2	section 30-2-14-15(c)(4	LAW
inlawrev-18007	509	1	nim	ORG
inlawrev-18007	512	1	”105 a.	PERSON
inlawrev-18007	512	2	nim crut	ORG
inlawrev-18007	512	3	nim crut	ORG
inlawrev-18007	513	1	one	CARDINAL
inlawrev-18007	514	1	nim crut’s	ORG
inlawrev-18007	515	1	nim crut defines	ORG
inlawrev-18007	515	2	nim crut’s	ORG
inlawrev-18007	515	3	the nim crut’s	ORG
inlawrev-18007	517	1	at least three	CARDINAL
inlawrev-18007	518	1	first	ORDINAL
inlawrev-18007	518	2	101	CARDINAL
inlawrev-18007	518	3	1997	DATE
inlawrev-18007	519	1	30	CARDINAL
inlawrev-18007	520	1	102	CARDINAL
inlawrev-18007	521	1	christopher p. cline	PERSON
inlawrev-18007	521	2	82	CARDINAL
inlawrev-18007	521	3	2009	DATE
inlawrev-18007	522	1	103	CARDINAL
inlawrev-18007	523	1	supra	PERSON
inlawrev-18007	524	1	104	CARDINAL
inlawrev-18007	526	1	30	CARDINAL
inlawrev-18007	527	1	105	CARDINAL
inlawrev-18007	529	1	supra	PERSON
inlawrev-18007	529	2	18	CARDINAL
inlawrev-18007	530	1	107	CARDINAL
inlawrev-18007	531	1	664(d)(1)(c	CARDINAL
inlawrev-18007	531	2	2006	DATE
inlawrev-18007	534	1	858	CARDINAL
inlawrev-18007	534	2	indiana	GPE
inlawrev-18007	535	1	45:841	CARDINAL
inlawrev-18007	535	2	nim crut	ORG
inlawrev-18007	535	3	nim crut’s	ORG
inlawrev-18007	536	1	second	ORDINAL
inlawrev-18007	536	2	nim	ORG
inlawrev-18007	537	1	nim crut trustees	ORG
inlawrev-18007	540	1	nim	ORG
inlawrev-18007	541	1	seven	CARDINAL
inlawrev-18007	541	2	1	CARDINAL
inlawrev-18007	541	3	2	CARDINAL
inlawrev-18007	541	4	3	CARDINAL
inlawrev-18007	541	5	110	CARDINAL
inlawrev-18007	541	6	4	CARDINAL
inlawrev-18007	542	1	7520	CARDINAL
inlawrev-18007	542	2	5	CARDINAL
inlawrev-18007	542	3	112	CARDINAL
inlawrev-18007	542	4	monthly	DATE
inlawrev-18007	542	5	quarterly	DATE
inlawrev-18007	542	6	semi-annual	DATE
inlawrev-18007	542	7	annual	DATE
inlawrev-18007	542	8	6	CARDINAL
inlawrev-18007	542	9	7	CARDINAL
inlawrev-18007	542	10	nim	ORG
inlawrev-18007	543	1	annual	DATE
inlawrev-18007	543	2	full each year	DATE
inlawrev-18007	543	3	nim crut	ORG
inlawrev-18007	543	4	annual	DATE
inlawrev-18007	546	1	age 68	DATE
inlawrev-18007	546	2	jane	PERSON
inlawrev-18007	546	3	age 62	DATE
inlawrev-18007	546	4	1,000,000	MONEY
inlawrev-18007	546	5	nim	ORG
inlawrev-18007	546	6	january 15, 2011	DATE
inlawrev-18007	547	1	five percent	PERCENT
inlawrev-18007	548	1	january 15, 2011	DATE
inlawrev-18007	548	2	108	CARDINAL
inlawrev-18007	549	1	supra	PERSON
inlawrev-18007	550	1	27	CARDINAL
inlawrev-18007	552	1	1.664-4	CARDINAL
inlawrev-18007	552	2	2009	DATE
inlawrev-18007	553	1	109	CARDINAL
inlawrev-18007	556	1	1.664-4(a)(1	CARDINAL
inlawrev-18007	556	2	2011	DATE
inlawrev-18007	557	1	7520	CARDINAL
inlawrev-18007	559	1	1.664-4(a)(2	CARDINAL
inlawrev-18007	559	2	2009	DATE
inlawrev-18007	560	1	110	CARDINAL
inlawrev-18007	562	1	irs	ORG
inlawrev-18007	562	2	publ’n 1457	DATE
inlawrev-18007	562	3	5-2009	DATE
inlawrev-18007	563	1	111	CARDINAL
inlawrev-18007	566	1	1.664-4(e)(3	CARDINAL
inlawrev-18007	566	2	2009	DATE
inlawrev-18007	567	1	112	CARDINAL
inlawrev-18007	568	1	each month	DATE
inlawrev-18007	568	2	irs	ORG
inlawrev-18007	568	3	years	DATE
inlawrev-18007	570	1	2006	DATE
inlawrev-18007	572	1	2011-6, 2011-10	DATE
inlawrev-18007	573	1	537	CARDINAL
inlawrev-18007	573	2	538	CARDINAL
inlawrev-18007	573	3	4	CARDINAL
inlawrev-18007	574	1	monthly	DATE
inlawrev-18007	575	1	7520	CARDINAL
inlawrev-18007	576	1	113	CARDINAL
inlawrev-18007	579	1	1.664-4(e)(3	CARDINAL
inlawrev-18007	580	1	114	CARDINAL
inlawrev-18007	581	1	1.664-4(a)(3	CARDINAL
inlawrev-18007	582	1	115	CARDINAL
inlawrev-18007	583	1	1.664-4(e)(3	CARDINAL
inlawrev-18007	584	1	116	CARDINAL
inlawrev-18007	585	1	supra	PERSON
inlawrev-18007	586	1	27	CARDINAL
inlawrev-18007	587	1	2012	DATE
inlawrev-18007	587	2	indiana	GPE
inlawrev-18007	587	3	859	CARDINAL
inlawrev-18007	587	4	7520	CARDINAL
inlawrev-18007	587	5	2.4%	PERCENT
inlawrev-18007	588	1	365,700	MONEY
inlawrev-18007	589	1	jane	PERSON
inlawrev-18007	589	2	nim	ORG
inlawrev-18007	590	1	nim crut’s	ORG
inlawrev-18007	590	2	annual	DATE
inlawrev-18007	590	3	annual	DATE
inlawrev-18007	591	1	each year	DATE
inlawrev-18007	591	2	annual	DATE
inlawrev-18007	595	1	jane	PERSON
inlawrev-18007	595	2	nim crut	ORG
inlawrev-18007	595	3	three percent	PERCENT
inlawrev-18007	595	4	541,824	MONEY
inlawrev-18007	595	5	176,124	MONEY
inlawrev-18007	597	1	117	CARDINAL
inlawrev-18007	598	1	section 7520(a	LAW
inlawrev-18007	598	2	two] months	DATE
inlawrev-18007	602	1	7520	CARDINAL
inlawrev-18007	603	1	118	CARDINAL
inlawrev-18007	603	2	the first day of each year	DATE
inlawrev-18007	604	1	119	CARDINAL
inlawrev-18007	605	1	nimcrut	LOC
inlawrev-18007	606	1	annual	DATE
inlawrev-18007	606	2	annual	DATE
inlawrev-18007	608	1	860	CARDINAL
inlawrev-18007	608	2	indiana	GPE
inlawrev-18007	608	3	45:841	TIME
inlawrev-18007	608	4	indiana	GPE
inlawrev-18007	608	5	section 30-2-14-15(c)(4	LAW
inlawrev-18007	610	1	indiana	GPE
inlawrev-18007	613	1	nim	ORG
inlawrev-18007	615	1	nim crut trustee	ORG
inlawrev-18007	615	2	annual	DATE
inlawrev-18007	615	3	the nim crut’s	ORG
inlawrev-18007	618	1	c. a n	PERSON
inlawrev-18007	619	1	1997	DATE
inlawrev-18007	619	2	4	CARDINAL
inlawrev-18007	620	1	1997	DATE
inlawrev-18007	621	1	nim crut	ORG
inlawrev-18007	621	2	three	CARDINAL
inlawrev-18007	621	3	1	CARDINAL
inlawrev-18007	621	4	2	CARDINAL
inlawrev-18007	621	5	3	CARDINAL
inlawrev-18007	622	1	irs	ORG
inlawrev-18007	625	1	1997	DATE
inlawrev-18007	625	2	january 2, 2004	DATE
inlawrev-18007	625	3	irs	ORG
inlawrev-18007	625	4	2004	DATE
inlawrev-18007	625	5	120	CARDINAL
inlawrev-18007	626	1	malachowski v. bank	ORG
inlawrev-18007	626	2	indianapolis	GPE
inlawrev-18007	626	3	590	CARDINAL
inlawrev-18007	626	4	559	CARDINAL
inlawrev-18007	626	5	565	CARDINAL
inlawrev-18007	626	6	1992	DATE
inlawrev-18007	627	1	121	CARDINAL
inlawrev-18007	628	1	supra	PERSON
inlawrev-18007	629	1	122	CARDINAL
inlawrev-18007	630	1	principal & income act	ORG
inlawrev-18007	631	1	2008	DATE
inlawrev-18007	631	2	7a	CARDINAL
inlawrev-18007	631	3	iii u.l.a	PERSON
inlawrev-18007	632	1	363	CARDINAL
inlawrev-18007	632	2	438	CARDINAL
inlawrev-18007	632	3	supp	GPE
inlawrev-18007	632	4	2010	DATE
inlawrev-18007	633	1	123	CARDINAL
inlawrev-18007	634	1	supra	PERSON
inlawrev-18007	635	1	2012	DATE
inlawrev-18007	635	2	indiana	GPE
inlawrev-18007	635	3	861	CARDINAL
inlawrev-18007	637	1	section 1.643(b)-1	LAW
inlawrev-18007	637	2	one	CARDINAL
inlawrev-18007	639	1	.125	CARDINAL
inlawrev-18007	640	1	2004	DATE
inlawrev-18007	640	2	nim crut trustee	ORG
inlawrev-18007	641	1	1997	DATE
inlawrev-18007	642	1	irs	ORG
inlawrev-18007	643	1	section 1.643(b)-1	LAW
inlawrev-18007	644	1	2004	DATE
inlawrev-18007	645	1	between 124	CARDINAL
inlawrev-18007	646	1	t.d	PERSON
inlawrev-18007	646	2	9102	CARDINAL
inlawrev-18007	646	3	2004-1	DATE
inlawrev-18007	646	4	366	CARDINAL
inlawrev-18007	646	5	366	CARDINAL
inlawrev-18007	647	1	125	CARDINAL
inlawrev-18007	648	1	373-74	MONEY
inlawrev-18007	649	1	126	CARDINAL
inlawrev-18007	652	1	1.664-3(a)(1)(i)(b)(3	CARDINAL
inlawrev-18007	652	2	2004	DATE
inlawrev-18007	652	3	2004-1	DATE
inlawrev-18007	652	4	366	CARDINAL
inlawrev-18007	652	5	374	CARDINAL
inlawrev-18007	653	1	127	CARDINAL
inlawrev-18007	654	1	medlin	ORG
inlawrev-18007	654	2	supra	PERSON
inlawrev-18007	654	3	44	DATE
inlawrev-18007	654	4	743-44	CARDINAL
inlawrev-18007	655	1	862	CARDINAL
inlawrev-18007	655	2	indiana	GPE
inlawrev-18007	656	1	irs	ORG
inlawrev-18007	659	1	section 1.643(b)-1	LAW
inlawrev-18007	659	2	nim crut trustee	ORG
inlawrev-18007	659	3	irs	ORG
inlawrev-18007	660	1	nim	ORG
inlawrev-18007	662	1	indiana	GPE
inlawrev-18007	662	2	nim crut	ORG
inlawrev-18007	663	1	indiana	GPE
inlawrev-18007	663	2	in129	ORG
inlawrev-18007	664	1	indiana	GPE
inlawrev-18007	664	2	nim crut	ORG
inlawrev-18007	665	1	zero dollars	MONEY
inlawrev-18007	666	1	indiana	GPE
inlawrev-18007	667	1	indiana	GPE
inlawrev-18007	668	1	133	CARDINAL
inlawrev-18007	671	1	one	CARDINAL
inlawrev-18007	671	2	1997	DATE
inlawrev-18007	671	3	indiana	GPE
inlawrev-18007	671	4	indiana	GPE
inlawrev-18007	671	5	section 30-2-14-15(c)(4	LAW
inlawrev-18007	672	1	128	CARDINAL
inlawrev-18007	673	1	t.d	PERSON
inlawrev-18007	673	2	9102	CARDINAL
inlawrev-18007	673	3	2004-1	DATE
inlawrev-18007	673	4	366	CARDINAL
inlawrev-18007	673	5	369	CARDINAL
inlawrev-18007	674	1	129	CARDINAL
inlawrev-18007	676	1	6	CARDINAL
inlawrev-18007	676	2	2011	DATE
inlawrev-18007	677	1	130	CARDINAL
inlawrev-18007	678	1	131	CARDINAL
inlawrev-18007	679	1	nimcrut	LOC
inlawrev-18007	679	2	indiana	GPE
inlawrev-18007	680	1	132	CARDINAL
inlawrev-18007	681	1	16	CARDINAL
inlawrev-18007	682	1	133	CARDINAL
inlawrev-18007	684	1	6-4.1-3-1 (	CARDINAL
inlawrev-18007	684	2	section 2055(a	LAW
inlawrev-18007	684	3	20	CARDINAL
inlawrev-18007	685	1	134	CARDINAL
inlawrev-18007	686	1	medlin	PERSON
inlawrev-18007	686	2	supra	PERSON
inlawrev-18007	686	3	44	DATE
inlawrev-18007	686	4	744	CARDINAL
inlawrev-18007	686	5	2012	DATE
inlawrev-18007	686	6	indiana	GPE
inlawrev-18007	686	7	863	CARDINAL
inlawrev-18007	687	1	the u paia 1997135	ORG
inlawrev-18007	687	2	irs	ORG
inlawrev-18007	687	3	the 2004	EVENT
inlawrev-18007	687	4	1997	DATE
inlawrev-18007	687	5	tem	ORG
inlawrev-18007	687	6	nim crut trustees	ORG
inlawrev-18007	688	1	nim crut trustees	ORG
inlawrev-18007	689	1	1997	DATE
inlawrev-18007	689	2	two	CARDINAL
inlawrev-18007	690	1	1997	DATE
inlawrev-18007	691	1	indiana	GPE
inlawrev-18007	691	2	section 30-2-14-15(c)(4	LAW
inlawrev-18007	691	3	nim	ORG
inlawrev-18007	691	4	one	CARDINAL
inlawrev-18007	691	5	one	CARDINAL
inlawrev-18007	692	1	indiana nim crut trustee	ORG
inlawrev-18007	693	1	138	CARDINAL
inlawrev-18007	695	1	1997	DATE
inlawrev-18007	698	1	135	CARDINAL
inlawrev-18007	699	1	indiana	GPE
inlawrev-18007	703	1	basileh v. alghusain	PERSON
inlawrev-18007	703	2	912	CARDINAL
inlawrev-18007	703	3	821	CARDINAL
inlawrev-18007	703	4	2009	DATE
inlawrev-18007	704	1	more than one	CARDINAL
inlawrev-18007	705	1	d.	NORP
inlawrev-18007	707	1	d.	NORP
inlawrev-18007	708	1	simmons v. state	PERSON
inlawrev-18007	708	2	129	CARDINAL
inlawrev-18007	708	3	121	CARDINAL
inlawrev-18007	708	4	125	CARDINAL
inlawrev-18007	708	5	1955	DATE
inlawrev-18007	709	1	40	CARDINAL
inlawrev-18007	709	2	108	CARDINAL
inlawrev-18007	709	3	111	CARDINAL
inlawrev-18007	709	4	1942	DATE
inlawrev-18007	711	1	1997	DATE
inlawrev-18007	711	2	302	CARDINAL
inlawrev-18007	711	3	2011	DATE
inlawrev-18007	711	4	2a	CARDINAL
inlawrev-18007	711	5	norman j. singer & j.d	PERSON
inlawrev-18007	711	6	shambie	PERSON
inlawrev-18007	711	7	7th	ORDINAL
inlawrev-18007	711	8	2007	DATE
inlawrev-18007	712	1	136	CARDINAL
inlawrev-18007	713	1	137	CARDINAL
inlawrev-18007	714	1	supra	PERSON
inlawrev-18007	714	2	138	CARDINAL
inlawrev-18007	716	1	2011	DATE
inlawrev-18007	716	2	2011	DATE
inlawrev-18007	717	1	139	CARDINAL
inlawrev-18007	718	1	864	CARDINAL
inlawrev-18007	718	2	indiana	GPE
inlawrev-18007	718	3	45:841	CARDINAL
inlawrev-18007	722	1	one	CARDINAL
inlawrev-18007	723	1	nim crut trustee	ORG
inlawrev-18007	723	2	indiana	GPE
inlawrev-18007	723	3	section 30-2-14-15(c)(4	LAW
inlawrev-18007	723	4	nim crut	ORG
inlawrev-18007	725	1	nim crut trustee	ORG
inlawrev-18007	725	2	indiana	GPE
inlawrev-18007	725	3	section 30-2-14-15(c)(4	LAW
inlawrev-18007	726	1	rem ainder	ORG
inlawrev-18007	726	2	nim	ORG
inlawrev-18007	726	3	annual	DATE
inlawrev-18007	726	4	annual	DATE
inlawrev-18007	727	1	annual	DATE
inlawrev-18007	729	1	nim crut trustee	ORG
inlawrev-18007	730	1	w	PERSON
inlawrev-18007	730	2	nim	ORG
inlawrev-18007	731	1	indiana	GPE
inlawrev-18007	731	2	nim crut trustee	ORG
inlawrev-18007	732	1	indiana nim crut trustees	ORG
inlawrev-18007	733	1	140	CARDINAL
inlawrev-18007	735	1	141	CARDINAL
inlawrev-18007	736	1	supra	PERSON
inlawrev-18007	737	1	142	CARDINAL
inlawrev-18007	738	1	7b	CARDINAL
inlawrev-18007	739	1	1,	PERCENT
inlawrev-18007	740	1	143	CARDINAL
inlawrev-18007	741	1	57	CARDINAL
inlawrev-18007	742	1	2012	DATE
inlawrev-18007	742	2	indiana	GPE
inlawrev-18007	742	3	865	CARDINAL
inlawrev-18007	742	4	indiana	GPE
inlawrev-18007	742	5	indiana	GPE
inlawrev-18007	742	6	section 30-2-14-15(c)(4	LAW
inlawrev-18007	743	1	4	CARDINAL
inlawrev-18007	743	2	6	CARDINAL
inlawrev-18007	743	3	indiana	GPE
inlawrev-18007	743	4	170	CARDINAL
inlawrev-18007	743	5	664	CARDINAL
inlawrev-18007	743	6	2055	CARDINAL
inlawrev-18007	743	7	2522	CARDINAL
inlawrev-18007	744	1	four	CARDINAL
inlawrev-18007	745	1	first	ORDINAL
inlawrev-18007	746	1	second	ORDINAL
inlawrev-18007	746	2	irs	ORG
inlawrev-18007	747	1	third	ORDINAL
inlawrev-18007	747	2	nim crut	ORG
inlawrev-18007	748	1	indiana	GPE
inlawrev-18007	748	2	nim	ORG
inlawrev-18007	748	3	indiana	GPE
inlawrev-18007	751	1	104(c)](4	CARDINAL
inlawrev-18007	752	1	1997	DATE
inlawrev-18007	752	2	two	CARDINAL
inlawrev-18007	752	3	1997	DATE
inlawrev-18007	753	1	1997	DATE
inlawrev-18007	753	2	1	CARDINAL
inlawrev-18007	753	3	at least annually	DATE
inlawrev-18007	754	1	irs	ORG
inlawrev-18007	755	1	u paia	ORG
inlawrev-18007	755	2	1997	DATE
inlawrev-18007	755	3	section 104(c)(2	LAW
inlawrev-18007	755	4	144	CARDINAL
inlawrev-18007	757	1	principal & income act	ORG
inlawrev-18007	758	1	2008	DATE
inlawrev-18007	758	2	7a	CARDINAL
inlawrev-18007	758	3	iii u.l.a	PERSON
inlawrev-18007	759	1	363	CARDINAL
inlawrev-18007	759	2	438	CARDINAL
inlawrev-18007	759	3	supp	GPE
inlawrev-18007	759	4	2010	DATE
inlawrev-18007	760	1	ii.c.4.(a)(2	PERSON
inlawrev-18007	761	1	145	CARDINAL
inlawrev-18007	762	1	principal & income act § 104(c)(1	ORG
inlawrev-18007	763	1	302	CARDINAL
inlawrev-18007	763	2	2011	DATE
inlawrev-18007	764	1	146	CARDINAL
inlawrev-18007	765	1	medlin	PERSON
inlawrev-18007	765	2	supra	PERSON
inlawrev-18007	765	3	44	DATE
inlawrev-18007	765	4	744	CARDINAL
inlawrev-18007	766	1	866	CARDINAL
inlawrev-18007	766	2	indiana	GPE
inlawrev-18007	769	1	2	CARDINAL
inlawrev-18007	771	1	1997	DATE
inlawrev-18007	773	1	1997	DATE
inlawrev-18007	773	2	104(c)(1	CARDINAL
inlawrev-18007	773	3	2	CARDINAL
inlawrev-18007	773	4	indiana	GPE
inlawrev-18007	773	5	section 30-2-14-15(c)(4	LAW
inlawrev-18007	776	1	irs	ORG
inlawrev-18007	776	2	irs	ORG
inlawrev-18007	776	3	nim crut trustees	ORG
inlawrev-18007	778	1	2004	DATE
inlawrev-18007	779	1	treasury	ORG
inlawrev-18007	779	2	treasury regulation section 1.643(b)-1	ORG
inlawrev-18007	779	3	indiana	GPE
inlawrev-18007	779	4	section 30-2-14-15(c)(4	LAW
inlawrev-18007	780	1	irs	ORG
inlawrev-18007	780	2	indiana	GPE
inlawrev-18007	780	3	section 30-2-14-15(c)(4	LAW
inlawrev-18007	780	4	147	CARDINAL
inlawrev-18007	782	1	principal & income act	ORG
inlawrev-18007	783	1	302	CARDINAL
inlawrev-18007	784	1	148	CARDINAL
inlawrev-18007	785	1	supra	PERSON
inlawrev-18007	785	2	ii.c.4.(a)(2	PERSON
inlawrev-18007	786	1	149	CARDINAL
inlawrev-18007	789	1	1.664-3(a)(1)(i)(b)(3	CARDINAL
inlawrev-18007	789	2	2004	DATE
inlawrev-18007	789	3	127	CARDINAL
inlawrev-18007	790	1	150	CARDINAL
inlawrev-18007	791	1	t.d	PERSON
inlawrev-18007	791	2	9102	CARDINAL
inlawrev-18007	791	3	2004-1	DATE
inlawrev-18007	791	4	366	CARDINAL
inlawrev-18007	791	5	369	CARDINAL
inlawrev-18007	791	6	124	CARDINAL
inlawrev-18007	792	1	2012	DATE
inlawrev-18007	792	2	indiana	GPE
inlawrev-18007	792	3	867	CARDINAL
inlawrev-18007	794	1	indiana	GPE
inlawrev-18007	794	2	section 30-2-14-15(c)(4	LAW
inlawrev-18007	794	3	nim crut	ORG
inlawrev-18007	795	1	by151	ORG
inlawrev-18007	795	2	nim crut trustees	ORG
inlawrev-18007	795	3	nim crut’s	ORG
inlawrev-18007	796	1	indiana	GPE
inlawrev-18007	796	2	nim	ORG
inlawrev-18007	796	3	indiana	GPE
inlawrev-18007	796	4	section 30-2-14-15(c)(4	LAW
inlawrev-18007	796	5	indiana	GPE
inlawrev-18007	796	6	nim	ORG
inlawrev-18007	797	1	indiana	GPE
inlawrev-18007	797	2	two	CARDINAL
inlawrev-18007	797	3	nim	ORG
inlawrev-18007	797	4	1997	DATE
inlawrev-18007	797	5	2002	DATE
inlawrev-18007	798	1	the indiana general assembly152	ORG
inlawrev-18007	798	2	1997	DATE
inlawrev-18007	798	3	406	CARDINAL
inlawrev-18007	799	1	zero	CARDINAL
inlawrev-18007	800	1	the indiana general assembly	ORG
inlawrev-18007	800	2	1997	DATE
inlawrev-18007	800	3	409	CARDINAL
inlawrev-18007	800	4	151	CARDINAL
inlawrev-18007	801	1	supra	PERSON
inlawrev-18007	802	1	152	CARDINAL
inlawrev-18007	803	1	renaissance administration	ORG
inlawrev-18007	803	2	the indiana general assembly	ORG
inlawrev-18007	803	3	the indiana state bar association	ORG
inlawrev-18007	804	1	153	CARDINAL
inlawrev-18007	806	1	30	CARDINAL
inlawrev-18007	809	1	868	CARDINAL
inlawrev-18007	809	2	indiana	GPE
inlawrev-18007	809	3	45:841	TIME
inlawrev-18007	811	1	two	CARDINAL
inlawrev-18007	812	1	indiana	GPE
inlawrev-18007	812	2	section 30-2-1415(c)(4	LAW
inlawrev-18007	813	1	irs	ORG
inlawrev-18007	814	1	nim	ORG
inlawrev-18007	815	1	indiana	GPE
inlawrev-18007	815	2	nim	ORG
inlawrev-18007	816	1	indiana nim crut trustee	ORG
inlawrev-18007	817	1	nim crut trustees	ORG
inlawrev-18007	818	1	indiana	GPE
inlawrev-18007	818	2	indiana	GPE
inlawrev-18007	818	3	section 30-2-14-15(c)(4	LAW
inlawrev-18007	818	4	nim crut trustees	ORG
inlawrev-18007	819	1	indiana	GPE
inlawrev-18007	819	2	nim	ORG
inlawrev-18007	820	1	indiana	GPE
inlawrev-18007	821	1	indiana	GPE
inlawrev-18007	821	2	indiana	GPE
inlawrev-18007	821	3	nim crut trustees	ORG
inlawrev-18007	822	1	154	CARDINAL