id	sid	tid	token	lemma	pos
inlawrev-18007	1	1	net	net	NOUN
inlawrev-18007	1	2	-	-	PUNCT
inlawrev-18007	1	3	income	income	NOUN
inlawrev-18007	1	4	with	with	ADP
inlawrev-18007	1	5	make	make	VERB
inlawrev-18007	1	6	-	-	PUNCT
inlawrev-18007	1	7	up	up	ADP
inlawrev-18007	1	8	charitable	charitable	ADJ
inlawrev-18007	1	9	remainder	remainder	NOUN
inlawrev-18007	1	10	unitrusts	unitrust	NOUN
inlawrev-18007	1	11	and	and	CCONJ
inlawrev-18007	1	12	the	the	DET
inlawrev-18007	1	13	trust	trust	PROPN
inlawrev-18007	1	14	indiana	indiana	PROPN
inlawrev-18007	1	15	law	law	PROPN
inlawrev-18007	1	16	review	review	NOUN
inlawrev-18007	1	17	volum	volum	NOUN
inlawrev-18007	1	18	e	e	PROPN
inlawrev-18007	1	19	45	45	NUM
inlawrev-18007	1	20	2012	2012	NUM
inlawrev-18007	1	21	num	num	ADJ
inlawrev-18007	1	22	ber	ber	PROPN
inlawrev-18007	1	23	3	3	NUM
inlawrev-18007	1	24	notes	note	VERB
inlawrev-18007	1	25	net	net	ADJ
inlawrev-18007	1	26	income	income	NOUN
inlawrev-18007	1	27	with	with	ADP
inlawrev-18007	1	28	make	make	VERB
inlawrev-18007	1	29	-	-	PUNCT
inlawrev-18007	1	30	up	up	ADP
inlawrev-18007	1	31	charitable	charitable	ADJ
inlawrev-18007	1	32	remainder	remainder	NOUN
inlawrev-18007	1	33	unitrusts	unitrust	NOUN
inlawrev-18007	1	34	and	and	CCONJ
inlawrev-18007	1	35	the	the	DET
inlawrev-18007	1	36	trustee	trustee	NOUN
inlawrev-18007	1	37	’s	’s	PART
inlawrev-18007	1	38	power	power	NOUN
inlawrev-18007	1	39	to	to	PART
inlawrev-18007	1	40	adjust	adjust	VERB
inlawrev-18007	1	41	under	under	ADP
inlawrev-18007	1	42	indiana	indiana	PROPN
inlawrev-18007	1	43	’s	’s	PART
inlawrev-18007	1	44	uniform	uniform	ADJ
inlawrev-18007	1	45	principal	principal	NOUN
inlawrev-18007	1	46	and	and	CCONJ
inlawrev-18007	1	47	income	income	NOUN
inlawrev-18007	1	48	act	act	PROPN
inlawrev-18007	1	49	ted	te	VERB
inlawrev-18007	1	50	r.	r.	PROPN
inlawrev-18007	1	51	b	b	PROPN
inlawrev-18007	1	52	atson	atson	PROPN
inlawrev-18007	1	53	,	,	PUNCT
inlawrev-18007	1	54	jr	jr	PROPN
inlawrev-18007	1	55	.	.	PUNCT
inlawrev-18007	1	56	*	*	PUNCT
inlawrev-18007	1	57	introduction	introduction	NOUN
inlawrev-18007	1	58	in	in	ADP
inlawrev-18007	1	59	1997	1997	NUM
inlawrev-18007	1	60	,	,	PUNCT
inlawrev-18007	1	61	the	the	DET
inlawrev-18007	1	62	national	national	ADJ
inlawrev-18007	1	63	conference	conference	NOUN
inlawrev-18007	1	64	of	of	ADP
inlawrev-18007	1	65	commissioners	commissioner	NOUN
inlawrev-18007	1	66	on	on	ADP
inlawrev-18007	1	67	u	u	NOUN
inlawrev-18007	1	68	niform	niform	VERB
inlawrev-18007	1	69	state	state	NOUN
inlawrev-18007	1	70	laws	law	NOUN
inlawrev-18007	1	71	(	(	PUNCT
inlawrev-18007	1	72	commissioners	commissioner	NOUN
inlawrev-18007	1	73	)	)	PUNCT
inlawrev-18007	1	74	promulgated	promulgate	VERB
inlawrev-18007	1	75	a	a	DET
inlawrev-18007	1	76	new	new	ADJ
inlawrev-18007	1	77	version	version	NOUN
inlawrev-18007	1	78	of	of	ADP
inlawrev-18007	1	79	the	the	DET
inlawrev-18007	1	80	uniform	uniform	ADJ
inlawrev-18007	1	81	principal	principal	NOUN
inlawrev-18007	1	82	and	and	CCONJ
inlawrev-18007	1	83	income	income	NOUN
inlawrev-18007	1	84	act	act	PROPN
inlawrev-18007	1	85	(	(	PUNCT
inlawrev-18007	1	86	upaia	upaia	ADJ
inlawrev-18007	1	87	1997	1997	NUM
inlawrev-18007	1	88	)	)	PUNCT
inlawrev-18007	1	89	.	.	PUNCT
inlawrev-18007	2	1	indiana	indiana	PROPN
inlawrev-18007	2	2	adopted	adopt	VERB
inlawrev-18007	2	3	the	the	DET
inlawrev-18007	2	4	upaia	upaia	ADJ
inlawrev-18007	2	5	1997	1997	NUM
inlawrev-18007	2	6	as	as	ADP
inlawrev-18007	2	7	the	the	DET
inlawrev-18007	2	8	indiana1	indiana1	PROPN
inlawrev-18007	2	9	uniform	uniform	PROPN
inlawrev-18007	2	10	principal	principal	NOUN
inlawrev-18007	2	11	and	and	CCONJ
inlawrev-18007	2	12	income	income	NOUN
inlawrev-18007	2	13	act	act	NOUN
inlawrev-18007	2	14	(	(	PUNCT
inlawrev-18007	2	15	the	the	DET
inlawrev-18007	2	16	indiana	indiana	PROPN
inlawrev-18007	2	17	act	act	PROPN
inlawrev-18007	2	18	)	)	PUNCT
inlawrev-18007	2	19	in	in	ADP
inlawrev-18007	2	20	2002	2002	NUM
inlawrev-18007	2	21	.	.	PUNCT
inlawrev-18007	3	1	both	both	CCONJ
inlawrev-18007	3	2	the	the	DET
inlawrev-18007	3	3	indiana2	indiana2	NOUN
inlawrev-18007	3	4	act	act	NOUN
inlawrev-18007	3	5	and	and	CCONJ
inlawrev-18007	3	6	the	the	DET
inlawrev-18007	3	7	u	u	PROPN
inlawrev-18007	3	8	pa	pa	PROPN
inlawrev-18007	3	9	ia	ia	PROPN
inlawrev-18007	3	10	1997	1997	NUM
inlawrev-18007	3	11	provide	provide	VERB
inlawrev-18007	3	12	in	in	ADP
inlawrev-18007	3	13	part	part	NOUN
inlawrev-18007	3	14	that	that	SCONJ
inlawrev-18007	3	15	“	"	PUNCT
inlawrev-18007	3	16	[	[	X
inlawrev-18007	3	17	a	a	X
inlawrev-18007	3	18	]	]	X
inlawrev-18007	3	19	trustee	trustee	NOUN
inlawrev-18007	3	20	may	may	AUX
inlawrev-18007	3	21	adjust	adjust	VERB
inlawrev-18007	3	22	between	between	ADP
inlawrev-18007	3	23	principal	principal	NOUN
inlawrev-18007	3	24	and	and	CCONJ
inlawrev-18007	3	25	income	income	NOUN
inlawrev-18007	3	26	to	to	ADP
inlawrev-18007	3	27	the	the	DET
inlawrev-18007	3	28	extent	extent	NOUN
inlawrev-18007	3	29	the	the	DET
inlawrev-18007	3	30	trustee	trustee	NOUN
inlawrev-18007	3	31	considers	consider	VERB
inlawrev-18007	3	32	necessary	necessary	ADJ
inlawrev-18007	3	33	”	"	PUNCT
inlawrev-18007	3	34	if	if	SCONJ
inlawrev-18007	3	35	certain	certain	ADJ
inlawrev-18007	3	36	conditions	condition	NOUN
inlawrev-18007	3	37	are	be	AUX
inlawrev-18007	3	38	met	meet	VERB
inlawrev-18007	3	39	.	.	PUNCT
inlawrev-18007	4	1	an	an	DET
inlawrev-18007	4	2	adjustment	adjustment	NOUN
inlawrev-18007	4	3	under	under	ADP
inlawrev-18007	4	4	this	this	DET
inlawrev-18007	4	5	provision	provision	NOUN
inlawrev-18007	4	6	is	be	AUX
inlawrev-18007	4	7	commonly	commonly	ADV
inlawrev-18007	4	8	referred	refer	VERB
inlawrev-18007	4	9	to3	to3	PROPN
inlawrev-18007	4	10	as	as	ADP
inlawrev-18007	4	11	the	the	DET
inlawrev-18007	4	12	trustee	trustee	NOUN
inlawrev-18007	4	13	’s	’s	PART
inlawrev-18007	4	14	“	"	PUNCT
inlawrev-18007	4	15	power	power	NOUN
inlawrev-18007	4	16	to	to	PART
inlawrev-18007	4	17	adjust	adjust	VERB
inlawrev-18007	4	18	.	.	PUNCT
inlawrev-18007	4	19	”	"	PUNCT
inlawrev-18007	5	1	one	one	NUM
inlawrev-18007	5	2	of	of	ADP
inlawrev-18007	5	3	the	the	DET
inlawrev-18007	5	4	necessary	necessary	ADJ
inlawrev-18007	5	5	conditions	condition	NOUN
inlawrev-18007	5	6	to	to	ADP
inlawrev-18007	5	7	an	an	DET
inlawrev-18007	5	8	exercise	exercise	NOUN
inlawrev-18007	5	9	of	of	ADP
inlawrev-18007	5	10	the	the	DET
inlawrev-18007	5	11	power	power	NOUN
inlawrev-18007	5	12	to	to	PART
inlawrev-18007	5	13	adjust	adjust	VERB
inlawrev-18007	5	14	is	be	AUX
inlawrev-18007	5	15	that	that	SCONJ
inlawrev-18007	5	16	the	the	DET
inlawrev-18007	5	17	trust	trust	NOUN
inlawrev-18007	5	18	’s	’s	PART
inlawrev-18007	5	19	governing	govern	VERB
inlawrev-18007	5	20	instrument	instrument	NOUN
inlawrev-18007	5	21	“	"	PUNCT
inlawrev-18007	5	22	describe	describe	VERB
inlawrev-18007	5	23	the	the	DET
inlawrev-18007	5	24	amount	amount	NOUN
inlawrev-18007	5	25	that	that	PRON
inlawrev-18007	5	26	may	may	AUX
inlawrev-18007	5	27	or	or	CCONJ
inlawrev-18007	5	28	must	must	AUX
inlawrev-18007	5	29	be	be	AUX
inlawrev-18007	5	30	distributed	distribute	VERB
inlawrev-18007	5	31	to	to	ADP
inlawrev-18007	5	32	a	a	DET
inlawrev-18007	5	33	beneficiary	beneficiary	NOUN
inlawrev-18007	5	34	by	by	ADP
inlawrev-18007	5	35	referring	refer	VERB
inlawrev-18007	5	36	to	to	ADP
inlawrev-18007	5	37	the	the	DET
inlawrev-18007	5	38	trust	trust	NOUN
inlawrev-18007	5	39	’s	’s	PART
inlawrev-18007	5	40	income	income	NOUN
inlawrev-18007	5	41	.	.	PUNCT
inlawrev-18007	5	42	”	"	PUNCT
inlawrev-18007	6	1	a	a	DET
inlawrev-18007	6	2	net	net	ADJ
inlawrev-18007	6	3	income	income	NOUN
inlawrev-18007	6	4	with	with	ADP
inlawrev-18007	6	5	make	make	VERB
inlawrev-18007	6	6	-	-	PUNCT
inlawrev-18007	6	7	up	up	ADP
inlawrev-18007	6	8	charitable	charitable	ADJ
inlawrev-18007	6	9	remainder	remainder	NOUN
inlawrev-18007	6	10	unitrust	unitrust	NOUN
inlawrev-18007	6	11	(	(	PUNCT
inlawrev-18007	6	12	nim	nim	PROPN
inlawrev-18007	6	13	crut)4	crut)4	PROPN
inlawrev-18007	6	14	is	be	AUX
inlawrev-18007	6	15	a	a	DET
inlawrev-18007	6	16	type	type	NOUN
inlawrev-18007	6	17	of	of	ADP
inlawrev-18007	6	18	split	split	NOUN
inlawrev-18007	6	19	-	-	PUNCT
inlawrev-18007	6	20	interest	interest	NOUN
inlawrev-18007	6	21	trust	trust	NOUN
inlawrev-18007	6	22	defined	define	VERB
inlawrev-18007	6	23	in	in	ADP
inlawrev-18007	6	24	the	the	DET
inlawrev-18007	6	25	internal	internal	ADJ
inlawrev-18007	6	26	revenue	revenue	NOUN
inlawrev-18007	6	27	code	code	NOUN
inlawrev-18007	6	28	that	that	PRON
inlawrev-18007	6	29	,	,	PUNCT
inlawrev-18007	6	30	by	by	ADP
inlawrev-18007	6	31	definition	definition	NOUN
inlawrev-18007	6	32	,	,	PUNCT
inlawrev-18007	6	33	requires	require	VERB
inlawrev-18007	6	34	the	the	DET
inlawrev-18007	6	35	distribution	distribution	NOUN
inlawrev-18007	6	36	of	of	ADP
inlawrev-18007	6	37	the	the	DET
inlawrev-18007	6	38	trust	trust	NOUN
inlawrev-18007	6	39	’s	’s	PART
inlawrev-18007	6	40	income	income	NOUN
inlawrev-18007	6	41	subject	subject	ADJ
inlawrev-18007	6	42	to	to	ADP
inlawrev-18007	6	43	a	a	DET
inlawrev-18007	6	44	unitrust	unitrust	NOUN
inlawrev-18007	6	45	*	*	PUNCT
inlawrev-18007	6	46	j.d	j.d	PROPN
inlawrev-18007	6	47	.	.	PROPN
inlawrev-18007	6	48	candidate	candidate	NOUN
inlawrev-18007	6	49	,	,	PUNCT
inlawrev-18007	6	50	2012	2012	NUM
inlawrev-18007	6	51	,	,	PUNCT
inlawrev-18007	6	52	indiana	indiana	PROPN
inlawrev-18007	6	53	university	university	PROPN
inlawrev-18007	6	54	robert	robert	PROPN
inlawrev-18007	6	55	h.	h.	PROPN
inlawrev-18007	6	56	mckinney	mckinney	PROPN
inlawrev-18007	6	57	school	school	PROPN
inlawrev-18007	6	58	of	of	ADP
inlawrev-18007	6	59	law	law	NOUN
inlawrev-18007	6	60	;	;	PUNCT
inlawrev-18007	6	61	m.b.a	m.b.a	NOUN
inlawrev-18007	6	62	.	.	PROPN
inlawrev-18007	6	63	,	,	PUNCT
inlawrev-18007	6	64	1990	1990	NUM
inlawrev-18007	6	65	,	,	PUNCT
inlawrev-18007	6	66	indiana	indiana	PROPN
inlawrev-18007	6	67	university	university	PROPN
inlawrev-18007	6	68	;	;	PUNCT
inlawrev-18007	6	69	b.a	b.a	PROPN
inlawrev-18007	6	70	.	.	PROPN
inlawrev-18007	6	71	,	,	PUNCT
inlawrev-18007	6	72	1986	1986	NUM
inlawrev-18007	6	73	,	,	PUNCT
inlawrev-18007	6	74	asbury	asbury	PROPN
inlawrev-18007	6	75	university	university	PROPN
inlawrev-18007	6	76	,	,	PUNCT
inlawrev-18007	6	77	wilmore	wilmore	PROPN
inlawrev-18007	6	78	,	,	PUNCT
inlawrev-18007	6	79	kentucky	kentucky	PROPN
inlawrev-18007	6	80	.	.	PUNCT
inlawrev-18007	7	1	i	i	PRON
inlawrev-18007	7	2	am	be	AUX
inlawrev-18007	7	3	grateful	grateful	ADJ
inlawrev-18007	7	4	to	to	ADP
inlawrev-18007	7	5	the	the	DET
inlawrev-18007	7	6	following	follow	VERB
inlawrev-18007	7	7	colleagues	colleague	NOUN
inlawrev-18007	7	8	and	and	CCONJ
inlawrev-18007	7	9	friends	friend	NOUN
inlawrev-18007	7	10	who	who	PRON
inlawrev-18007	7	11	unselfishly	unselfishly	ADV
inlawrev-18007	7	12	gave	give	VERB
inlawrev-18007	7	13	of	of	ADP
inlawrev-18007	7	14	their	their	PRON
inlawrev-18007	7	15	time	time	NOUN
inlawrev-18007	7	16	and	and	CCONJ
inlawrev-18007	7	17	expertise	expertise	NOUN
inlawrev-18007	7	18	during	during	ADP
inlawrev-18007	7	19	the	the	DET
inlawrev-18007	7	20	preparation	preparation	NOUN
inlawrev-18007	7	21	of	of	ADP
inlawrev-18007	7	22	this	this	DET
inlawrev-18007	7	23	note	note	NOUN
inlawrev-18007	7	24	:	:	PUNCT
inlawrev-18007	7	25	professor	professor	PROPN
inlawrev-18007	7	26	peter	peter	PROPN
inlawrev-18007	7	27	a.	a.	PROPN
inlawrev-18007	7	28	prescott	prescott	PROPN
inlawrev-18007	7	29	,	,	PUNCT
inlawrev-18007	7	30	gregory	gregory	PROPN
inlawrev-18007	7	31	w.	w.	PROPN
inlawrev-18007	7	32	baker	baker	PROPN
inlawrev-18007	7	33	,	,	PUNCT
inlawrev-18007	7	34	steven	steven	PROPN
inlawrev-18007	7	35	r.	r.	PROPN
inlawrev-18007	7	36	bone	bone	PROPN
inlawrev-18007	7	37	,	,	PUNCT
inlawrev-18007	7	38	emanuel	emanuel	PROPN
inlawrev-18007	7	39	j.	j.	PROPN
inlawrev-18007	7	40	kallina	kallina	PROPN
inlawrev-18007	7	41	,	,	PUNCT
inlawrev-18007	7	42	jonathan	jonathan	PROPN
inlawrev-18007	7	43	d.	d.	PROPN
inlawrev-18007	7	44	ackerman	ackerman	PROPN
inlawrev-18007	7	45	,	,	PUNCT
inlawrev-18007	7	46	david	david	PROPN
inlawrev-18007	7	47	w.	w.	PROPN
inlawrev-18007	7	48	newman	newman	PROPN
inlawrev-18007	7	49	,	,	PUNCT
inlawrev-18007	7	50	and	and	CCONJ
inlawrev-18007	7	51	frances	frances	PROPN
inlawrev-18007	7	52	d.	d.	PROPN
inlawrev-18007	7	53	schafer	schafer	PROPN
inlawrev-18007	7	54	.	.	PUNCT
inlawrev-18007	8	1	as	as	ADP
inlawrev-18007	8	2	with	with	ADP
inlawrev-18007	8	3	most	most	ADJ
inlawrev-18007	8	4	significant	significant	ADJ
inlawrev-18007	8	5	endeavors	endeavor	NOUN
inlawrev-18007	8	6	,	,	PUNCT
inlawrev-18007	8	7	i	i	PRON
inlawrev-18007	8	8	am	be	AUX
inlawrev-18007	8	9	also	also	ADV
inlawrev-18007	8	10	deeply	deeply	ADV
inlawrev-18007	8	11	indebted	indebted	ADJ
inlawrev-18007	8	12	to	to	ADP
inlawrev-18007	8	13	my	my	PRON
inlawrev-18007	8	14	wife	wife	NOUN
inlawrev-18007	8	15	ruth	ruth	PROPN
inlawrev-18007	8	16	and	and	CCONJ
inlawrev-18007	8	17	my	my	PRON
inlawrev-18007	8	18	two	two	NUM
inlawrev-18007	8	19	daughters	daughter	NOUN
inlawrev-18007	8	20	,	,	PUNCT
inlawrev-18007	8	21	kelsey	kelsey	NOUN
inlawrev-18007	8	22	and	and	CCONJ
inlawrev-18007	8	23	mackenzie	mackenzie	NOUN
inlawrev-18007	8	24	.	.	PUNCT
inlawrev-18007	9	1	1	1	X
inlawrev-18007	9	2	.	.	X
inlawrev-18007	9	3	unif	unif	PROPN
inlawrev-18007	9	4	.	.	PUNCT
inlawrev-18007	10	1	principal	principal	PROPN
inlawrev-18007	10	2	&	&	CCONJ
inlawrev-18007	10	3	income	income	PROPN
inlawrev-18007	10	4	act	act	PROPN
inlawrev-18007	10	5	(	(	PUNCT
inlawrev-18007	10	6	amended	amend	VERB
inlawrev-18007	10	7	2008	2008	NUM
inlawrev-18007	10	8	)	)	PUNCT
inlawrev-18007	10	9	,	,	PUNCT
inlawrev-18007	10	10	7a	7a	NUM
inlawrev-18007	10	11	pt	pt	PROPN
inlawrev-18007	10	12	.	.	PROPN
inlawrev-18007	10	13	iii	iii	PROPN
inlawrev-18007	10	14	u.l.a	u.l.a	NOUN
inlawrev-18007	10	15	.	.	PUNCT
inlawrev-18007	11	1	363	363	NUM
inlawrev-18007	11	2	(	(	PUNCT
inlawrev-18007	11	3	supp	supp	PROPN
inlawrev-18007	11	4	.	.	PUNCT
inlawrev-18007	11	5	2010	2010	NUM
inlawrev-18007	11	6	)	)	PUNCT
inlawrev-18007	11	7	,	,	PUNCT
inlawrev-18007	11	8	available	available	ADJ
inlawrev-18007	11	9	at	at	ADP
inlawrev-18007	11	10	http://www.law.upenn.edu/bll/archives/ulc/upaia/2000final.pdf	http://www.law.upenn.edu/bll/archives/ulc/upaia/2000final.pdf	PROPN
inlawrev-18007	11	11	.	.	PUNCT
inlawrev-18007	12	1	previous	previous	ADJ
inlawrev-18007	12	2	versions	version	NOUN
inlawrev-18007	12	3	were	be	AUX
inlawrev-18007	12	4	promulgated	promulgate	VERB
inlawrev-18007	12	5	in	in	ADP
inlawrev-18007	12	6	1931	1931	NUM
inlawrev-18007	12	7	,	,	PUNCT
inlawrev-18007	12	8	unif	unif	ADJ
inlawrev-18007	12	9	.	.	PUNCT
inlawrev-18007	12	10	principal	principal	PROPN
inlawrev-18007	12	11	&	&	CCONJ
inlawrev-18007	12	12	income	income	PROPN
inlawrev-18007	12	13	act	act	PROPN
inlawrev-18007	12	14	,	,	PUNCT
inlawrev-18007	12	15	7a	7a	NUM
inlawrev-18007	12	16	pt	pt	PROPN
inlawrev-18007	12	17	.	.	PROPN
inlawrev-18007	12	18	iii	iii	PROPN
inlawrev-18007	12	19	u.l.a	u.l.a	NOUN
inlawrev-18007	12	20	.	.	PUNCT
inlawrev-18007	13	1	589	589	NUM
inlawrev-18007	13	2	(	(	PUNCT
inlawrev-18007	13	3	2006	2006	NUM
inlawrev-18007	13	4	)	)	PUNCT
inlawrev-18007	13	5	,	,	PUNCT
inlawrev-18007	13	6	and	and	CCONJ
inlawrev-18007	13	7	1962	1962	NUM
inlawrev-18007	13	8	,	,	PUNCT
inlawrev-18007	13	9	unif	unif	ADJ
inlawrev-18007	13	10	.	.	PUNCT
inlawrev-18007	14	1	principal	principal	PROPN
inlawrev-18007	14	2	&	&	CCONJ
inlawrev-18007	14	3	income	income	PROPN
inlawrev-18007	14	4	act	act	PROPN
inlawrev-18007	14	5	,	,	PUNCT
inlawrev-18007	14	6	revised	revise	VERB
inlawrev-18007	14	7	1962	1962	NUM
inlawrev-18007	14	8	act	act	NOUN
inlawrev-18007	14	9	,	,	PUNCT
inlawrev-18007	14	10	7a	7a	NUM
inlawrev-18007	14	11	pt	pt	PROPN
inlawrev-18007	14	12	.	.	PROPN
inlawrev-18007	14	13	iii	iii	PROPN
inlawrev-18007	14	14	u.l.a	u.l.a	NOUN
inlawrev-18007	14	15	.	.	PUNCT
inlawrev-18007	15	1	547	547	NUM
inlawrev-18007	15	2	(	(	PUNCT
inlawrev-18007	15	3	2006	2006	NUM
inlawrev-18007	15	4	)	)	PUNCT
inlawrev-18007	15	5	.	.	PUNCT
inlawrev-18007	16	1	2	2	X
inlawrev-18007	16	2	.	.	X
inlawrev-18007	16	3	uniform	uniform	ADJ
inlawrev-18007	16	4	principal	principal	NOUN
inlawrev-18007	16	5	and	and	CCONJ
inlawrev-18007	16	6	income	income	NOUN
inlawrev-18007	16	7	act	act	PROPN
inlawrev-18007	16	8	,	,	PUNCT
inlawrev-18007	16	9	pub	pub	NOUN
inlawrev-18007	16	10	.	.	PUNCT
inlawrev-18007	17	1	l.	l.	PROPN
inlawrev-18007	17	2	no	no	INTJ
inlawrev-18007	17	3	.	.	PROPN
inlawrev-18007	18	1	84	84	NUM
inlawrev-18007	18	2	-	-	SYM
inlawrev-18007	18	3	2002	2002	NUM
inlawrev-18007	18	4	,	,	PUNCT
inlawrev-18007	18	5	§	§	PROPN
inlawrev-18007	18	6	2	2	NUM
inlawrev-18007	18	7	,	,	PUNCT
inlawrev-18007	18	8	2002	2002	NUM
inlawrev-18007	18	9	ind	ind	NOUN
inlawrev-18007	18	10	.	.	PUNCT
inlawrev-18007	19	1	acts	act	VERB
inlawrev-18007	19	2	987	987	NUM
inlawrev-18007	19	3	(	(	PUNCT
inlawrev-18007	19	4	codified	codify	VERB
inlawrev-18007	19	5	at	at	ADP
inlawrev-18007	19	6	ind	ind	PROPN
inlawrev-18007	19	7	.	.	PUNCT
inlawrev-18007	20	1	code	code	PROPN
inlawrev-18007	20	2	§	§	PROPN
inlawrev-18007	20	3	§	§	PROPN
inlawrev-18007	20	4	30	30	NUM
inlawrev-18007	20	5	-	-	SYM
inlawrev-18007	20	6	2	2	NUM
inlawrev-18007	20	7	-	-	PUNCT
inlawrev-18007	20	8	14	14	NUM
inlawrev-18007	20	9	-	-	SYM
inlawrev-18007	20	10	0.1	0.1	NUM
inlawrev-18007	20	11	to	to	ADP
inlawrev-18007	20	12	-44	-44	SYM
inlawrev-18007	20	13	(	(	PUNCT
inlawrev-18007	20	14	2011	2011	NUM
inlawrev-18007	20	15	)	)	PUNCT
inlawrev-18007	20	16	,	,	PUNCT
inlawrev-18007	20	17	available	available	ADJ
inlawrev-18007	20	18	at	at	ADP
inlawrev-18007	20	19	http://www.in.gov/	http://www.in.gov/	PROPN
inlawrev-18007	20	20	legislative	legislative	PROPN
inlawrev-18007	20	21	/	/	SYM
inlawrev-18007	20	22	ic	ic	PROPN
inlawrev-18007	20	23	/	/	SYM
inlawrev-18007	20	24	code	code	NOUN
inlawrev-18007	20	25	/	/	SYM
inlawrev-18007	20	26	title30	title30	PROPN
inlawrev-18007	20	27	/	/	SYM
inlawrev-18007	20	28	ar2	ar2	PROPN
inlawrev-18007	20	29	/	/	SYM
inlawrev-18007	20	30	ch14.html	ch14.html	PROPN
inlawrev-18007	20	31	)	)	PUNCT
inlawrev-18007	20	32	.	.	PUNCT
inlawrev-18007	21	1	3	3	X
inlawrev-18007	21	2	.	.	X
inlawrev-18007	21	3	ind	ind	PROPN
inlawrev-18007	21	4	.	.	PUNCT
inlawrev-18007	22	1	code	code	PROPN
inlawrev-18007	22	2	§	§	PROPN
inlawrev-18007	22	3	30	30	NUM
inlawrev-18007	22	4	-	-	SYM
inlawrev-18007	22	5	2	2	NUM
inlawrev-18007	22	6	-	-	PUNCT
inlawrev-18007	22	7	14	14	NUM
inlawrev-18007	22	8	-	-	PUNCT
inlawrev-18007	22	9	15(a	15(a	NUM
inlawrev-18007	22	10	)	)	PUNCT
inlawrev-18007	22	11	(	(	PUNCT
inlawrev-18007	22	12	2011	2011	NUM
inlawrev-18007	22	13	)	)	PUNCT
inlawrev-18007	22	14	;	;	PUNCT
inlawrev-18007	22	15	unif	unif	ADJ
inlawrev-18007	22	16	.	.	PUNCT
inlawrev-18007	23	1	principal	principal	PROPN
inlawrev-18007	23	2	&	&	CCONJ
inlawrev-18007	23	3	income	income	PROPN
inlawrev-18007	23	4	act	act	PROPN
inlawrev-18007	23	5	§	§	PROPN
inlawrev-18007	23	6	104(a	104(a	PROPN
inlawrev-18007	23	7	)	)	PUNCT
inlawrev-18007	23	8	.	.	PUNCT
inlawrev-18007	24	1	4	4	X
inlawrev-18007	24	2	.	.	X
inlawrev-18007	24	3	ind	ind	PROPN
inlawrev-18007	24	4	.	.	PUNCT
inlawrev-18007	25	1	code	code	PROPN
inlawrev-18007	25	2	§	§	PROPN
inlawrev-18007	25	3	30	30	NUM
inlawrev-18007	25	4	-	-	SYM
inlawrev-18007	25	5	2	2	NUM
inlawrev-18007	25	6	-	-	PUNCT
inlawrev-18007	25	7	14	14	NUM
inlawrev-18007	25	8	-	-	PUNCT
inlawrev-18007	25	9	15(a)(2	15(a)(2	NUM
inlawrev-18007	25	10	)	)	PUNCT
inlawrev-18007	25	11	;	;	PUNCT
inlawrev-18007	25	12	unif	unif	ADJ
inlawrev-18007	25	13	.	.	PUNCT
inlawrev-18007	26	1	principal	principal	PROPN
inlawrev-18007	26	2	&	&	CCONJ
inlawrev-18007	26	3	income	income	PROPN
inlawrev-18007	26	4	act	act	PROPN
inlawrev-18007	26	5	§	§	PROPN
inlawrev-18007	26	6	104(a	104(a	PROPN
inlawrev-18007	26	7	)	)	PUNCT
inlawrev-18007	26	8	.	.	PUNCT
inlawrev-18007	27	1	842	842	NUM
inlawrev-18007	27	2	indiana	indiana	PROPN
inlawrev-18007	27	3	law	law	PROPN
inlawrev-18007	27	4	review	review	NOUN
inlawrev-18007	27	5	[	[	X
inlawrev-18007	27	6	vol	vol	NOUN
inlawrev-18007	27	7	.	.	PUNCT
inlawrev-18007	27	8	45:841	45:841	NUM
inlawrev-18007	28	1	limitation.5	limitation.5	PROPN
inlawrev-18007	29	1	the	the	DET
inlawrev-18007	29	2	trustee	trustee	NOUN
inlawrev-18007	29	3	’s	’s	PART
inlawrev-18007	29	4	power	power	NOUN
inlawrev-18007	29	5	to	to	PART
inlawrev-18007	29	6	adjust	adjust	VERB
inlawrev-18007	29	7	is	be	AUX
inlawrev-18007	29	8	not	not	PART
inlawrev-18007	29	9	a	a	DET
inlawrev-18007	29	10	power	power	NOUN
inlawrev-18007	29	11	of	of	ADP
inlawrev-18007	29	12	unfettered	unfettered	ADJ
inlawrev-18007	29	13	discretion	discretion	NOUN
inlawrev-18007	29	14	.	.	PUNCT
inlawrev-18007	30	1	both	both	CCONJ
inlawrev-18007	30	2	the	the	DET
inlawrev-18007	30	3	indiana	indiana	PROPN
inlawrev-18007	30	4	act	act	PROPN
inlawrev-18007	30	5	and	and	CCONJ
inlawrev-18007	30	6	the	the	DET
inlawrev-18007	30	7	upa	upa	PROPN
inlawrev-18007	30	8	ia	ia	PROPN
inlawrev-18007	30	9	1997	1997	NUM
inlawrev-18007	30	10	impose	impose	VERB
inlawrev-18007	30	11	limitations	limitation	NOUN
inlawrev-18007	30	12	on	on	ADP
inlawrev-18007	30	13	a	a	DET
inlawrev-18007	30	14	trustee	trustee	NOUN
inlawrev-18007	30	15	’s	’s	PART
inlawrev-18007	30	16	ability	ability	NOUN
inlawrev-18007	30	17	to	to	PART
inlawrev-18007	30	18	exercise	exercise	VERB
inlawrev-18007	30	19	the	the	DET
inlawrev-18007	30	20	power	power	NOUN
inlawrev-18007	30	21	to	to	PART
inlawrev-18007	30	22	adjust	adjust	VERB
inlawrev-18007	30	23	.	.	PUNCT
inlawrev-18007	31	1	these	these	DET
inlawrev-18007	31	2	limitations	limitation	NOUN
inlawrev-18007	31	3	have	have	VERB
inlawrev-18007	31	4	special	special	ADJ
inlawrev-18007	31	5	implications	implication	NOUN
inlawrev-18007	31	6	in	in	ADP
inlawrev-18007	31	7	the	the	DET
inlawrev-18007	31	8	context	context	NOUN
inlawrev-18007	31	9	of	of	ADP
inlawrev-18007	31	10	a	a	DET
inlawrev-18007	31	11	nim	nim	PROPN
inlawrev-18007	31	12	crut	crut	NOUN
inlawrev-18007	31	13	.	.	PUNCT
inlawrev-18007	32	1	in	in	ADP
inlawrev-18007	32	2	addition	addition	NOUN
inlawrev-18007	32	3	,	,	PUNCT
inlawrev-18007	32	4	the	the	DET
inlawrev-18007	32	5	internal	internal	ADJ
inlawrev-18007	32	6	revenue	revenue	NOUN
inlawrev-18007	32	7	code	code	NOUN
inlawrev-18007	32	8	grants	grant	VERB
inlawrev-18007	32	9	certain	certain	ADJ
inlawrev-18007	32	10	federal	federal	ADJ
inlawrev-18007	32	11	tax	tax	NOUN
inlawrev-18007	32	12	benefits	benefit	NOUN
inlawrev-18007	32	13	to	to	ADP
inlawrev-18007	32	14	the	the	DET
inlawrev-18007	32	15	settlor	settlor	NOUN
inlawrev-18007	32	16	of	of	ADP
inlawrev-18007	32	17	a	a	DET
inlawrev-18007	32	18	nim	nim	PROPN
inlawrev-18007	32	19	crut	crut	NOUN
inlawrev-18007	32	20	and	and	CCONJ
inlawrev-18007	32	21	exempts	exempt	VERB
inlawrev-18007	32	22	a	a	DET
inlawrev-18007	32	23	nim	nim	PROPN
inlawrev-18007	32	24	crut	crut	NOUN
inlawrev-18007	32	25	from	from	ADP
inlawrev-18007	32	26	income	income	NOUN
inlawrev-18007	32	27	tax	tax	NOUN
inlawrev-18007	32	28	.	.	PUNCT
inlawrev-18007	33	1	similar	similar	ADJ
inlawrev-18007	33	2	benefits	benefit	NOUN
inlawrev-18007	33	3	are	be	AUX
inlawrev-18007	33	4	often	often	ADV
inlawrev-18007	33	5	conferred	confer	VERB
inlawrev-18007	33	6	under	under	ADP
inlawrev-18007	33	7	state	state	NOUN
inlawrev-18007	33	8	law	law	NOUN
inlawrev-18007	33	9	.	.	PUNCT
inlawrev-18007	34	1	therefore	therefore	ADV
inlawrev-18007	34	2	,	,	PUNCT
inlawrev-18007	34	3	an	an	DET
inlawrev-18007	34	4	indiana	indiana	PROPN
inlawrev-18007	34	5	nim	nim	PROPN
inlawrev-18007	34	6	crut	crut	PROPN
inlawrev-18007	34	7	trustee	trustee	NOUN
inlawrev-18007	34	8	desiring	desire	VERB
inlawrev-18007	34	9	to	to	PART
inlawrev-18007	34	10	exercise	exercise	VERB
inlawrev-18007	34	11	the	the	DET
inlawrev-18007	34	12	power	power	NOUN
inlawrev-18007	34	13	to	to	PART
inlawrev-18007	34	14	adjust	adjust	VERB
inlawrev-18007	34	15	must	must	AUX
inlawrev-18007	34	16	be	be	AUX
inlawrev-18007	34	17	aware	aware	ADJ
inlawrev-18007	34	18	of	of	ADP
inlawrev-18007	34	19	the	the	DET
inlawrev-18007	34	20	limitations	limitation	NOUN
inlawrev-18007	34	21	imposed	impose	VERB
inlawrev-18007	34	22	by	by	ADP
inlawrev-18007	34	23	the	the	DET
inlawrev-18007	34	24	indiana	indiana	PROPN
inlawrev-18007	34	25	act	act	PROPN
inlawrev-18007	34	26	,	,	PUNCT
inlawrev-18007	34	27	and	and	CCONJ
inlawrev-18007	34	28	federal	federal	ADJ
inlawrev-18007	34	29	and	and	CCONJ
inlawrev-18007	34	30	state	state	NOUN
inlawrev-18007	34	31	tax	tax	NOUN
inlawrev-18007	34	32	authorities	authority	NOUN
inlawrev-18007	34	33	.	.	PUNCT
inlawrev-18007	35	1	part	part	NOUN
inlawrev-18007	35	2	i	i	PRON
inlawrev-18007	35	3	of	of	ADP
inlawrev-18007	35	4	this	this	DET
inlawrev-18007	35	5	note	note	NOUN
inlawrev-18007	35	6	provides	provide	VERB
inlawrev-18007	35	7	contextual	contextual	ADJ
inlawrev-18007	35	8	background	background	NOUN
inlawrev-18007	35	9	describing	describe	VERB
inlawrev-18007	35	10	the	the	DET
inlawrev-18007	35	11	nim	nim	PROPN
inlawrev-18007	35	12	crut	crut	NOUN
inlawrev-18007	35	13	and	and	CCONJ
inlawrev-18007	35	14	the	the	DET
inlawrev-18007	35	15	policy	policy	NOUN
inlawrev-18007	35	16	rationale	rationale	NOUN
inlawrev-18007	35	17	behind	behind	ADP
inlawrev-18007	35	18	the	the	DET
inlawrev-18007	35	19	power	power	NOUN
inlawrev-18007	35	20	to	to	PART
inlawrev-18007	35	21	adjust	adjust	VERB
inlawrev-18007	35	22	.	.	PUNCT
inlawrev-18007	36	1	part	part	PROPN
inlawrev-18007	36	2	ii	ii	PROPN
inlawrev-18007	36	3	examines	examine	VERB
inlawrev-18007	36	4	the	the	DET
inlawrev-18007	36	5	power	power	NOUN
inlawrev-18007	36	6	to	to	PART
inlawrev-18007	36	7	adjust	adjust	VERB
inlawrev-18007	36	8	as	as	SCONJ
inlawrev-18007	36	9	found	find	VERB
inlawrev-18007	36	10	in	in	ADP
inlawrev-18007	36	11	the	the	DET
inlawrev-18007	36	12	indiana	indiana	PROPN
inlawrev-18007	36	13	act	act	PROPN
inlawrev-18007	36	14	,	,	PUNCT
inlawrev-18007	36	15	focusing	focus	VERB
inlawrev-18007	36	16	on	on	ADP
inlawrev-18007	36	17	the	the	DET
inlawrev-18007	36	18	threshold	threshold	NOUN
inlawrev-18007	36	19	conditions	condition	NOUN
inlawrev-18007	36	20	for	for	ADP
inlawrev-18007	36	21	exercising	exercise	VERB
inlawrev-18007	36	22	the	the	DET
inlawrev-18007	36	23	power	power	NOUN
inlawrev-18007	36	24	and	and	CCONJ
inlawrev-18007	36	25	the	the	DET
inlawrev-18007	36	26	internal	internal	ADJ
inlawrev-18007	36	27	limitations	limitation	NOUN
inlawrev-18007	36	28	the	the	DET
inlawrev-18007	36	29	indiana	indiana	PROPN
inlawrev-18007	36	30	a	a	DET
inlawrev-18007	36	31	ct	ct	PROPN
inlawrev-18007	36	32	places	place	NOUN
inlawrev-18007	36	33	on	on	ADP
inlawrev-18007	36	34	a	a	DET
inlawrev-18007	36	35	trustee	trustee	NOUN
inlawrev-18007	36	36	’s	’s	PART
inlawrev-18007	36	37	exercise	exercise	NOUN
inlawrev-18007	36	38	of	of	ADP
inlawrev-18007	36	39	the	the	DET
inlawrev-18007	36	40	power	power	NOUN
inlawrev-18007	36	41	.	.	PUNCT
inlawrev-18007	37	1	part	part	NOUN
inlawrev-18007	37	2	iii	iii	NUM
inlawrev-18007	37	3	advocates	advocate	VERB
inlawrev-18007	37	4	an	an	DET
inlawrev-18007	37	5	amendment	amendment	NOUN
inlawrev-18007	37	6	to	to	ADP
inlawrev-18007	37	7	the	the	DET
inlawrev-18007	37	8	indiana	indiana	PROPN
inlawrev-18007	37	9	act	act	PROPN
inlawrev-18007	37	10	to	to	PART
inlawrev-18007	37	11	clarify	clarify	VERB
inlawrev-18007	37	12	the	the	DET
inlawrev-18007	37	13	availability	availability	NOUN
inlawrev-18007	37	14	of	of	ADP
inlawrev-18007	37	15	the	the	DET
inlawrev-18007	37	16	power	power	NOUN
inlawrev-18007	37	17	to	to	PART
inlawrev-18007	37	18	adjust	adjust	VERB
inlawrev-18007	37	19	to	to	ADP
inlawrev-18007	37	20	indiana	indiana	PROPN
inlawrev-18007	37	21	nim	nim	PROPN
inlawrev-18007	37	22	crut	crut	PROPN
inlawrev-18007	37	23	trustees	trustee	NOUN
inlawrev-18007	37	24	.	.	PUNCT
inlawrev-18007	38	1	i.	i.	PROPN
inlawrev-18007	38	2	setting	set	VERB
inlawrev-18007	38	3	the	the	DET
inlawrev-18007	38	4	stage	stage	NOUN
inlawrev-18007	38	5	a.	a.	NOUN
inlawrev-18007	38	6	the	the	DET
inlawrev-18007	38	7	net	net	ADJ
inlawrev-18007	38	8	income	income	NOUN
inlawrev-18007	38	9	with	with	ADP
inlawrev-18007	38	10	m	m	PROPN
inlawrev-18007	38	11	ake	ake	NOUN
inlawrev-18007	38	12	-	-	PUNCT
inlawrev-18007	38	13	up	up	ADP
inlawrev-18007	38	14	charitable	charitable	ADJ
inlawrev-18007	38	15	remainder	remainder	NOUN
inlawrev-18007	38	16	unitrust	unitrust	ADV
inlawrev-18007	38	17	the	the	DET
inlawrev-18007	38	18	term	term	NOUN
inlawrev-18007	38	19	“	"	PUNCT
inlawrev-18007	38	20	charitable	charitable	ADJ
inlawrev-18007	38	21	remainder	remainder	NOUN
inlawrev-18007	38	22	trust	trust	NOUN
inlawrev-18007	38	23	”	"	PUNCT
inlawrev-18007	38	24	(	(	PUNCT
inlawrev-18007	38	25	crt	crt	ADJ
inlawrev-18007	38	26	)	)	PUNCT
inlawrev-18007	38	27	is	be	AUX
inlawrev-18007	38	28	used	use	VERB
inlawrev-18007	38	29	to	to	PART
inlawrev-18007	38	30	denote	denote	VERB
inlawrev-18007	38	31	a	a	DET
inlawrev-18007	38	32	trust	trust	NOUN
inlawrev-18007	38	33	arrangement	arrangement	NOUN
inlawrev-18007	38	34	that	that	PRON
inlawrev-18007	38	35	creates	create	VERB
inlawrev-18007	38	36	two	two	NUM
inlawrev-18007	38	37	distinct	distinct	ADJ
inlawrev-18007	38	38	classes	class	NOUN
inlawrev-18007	38	39	of	of	ADP
inlawrev-18007	38	40	beneficiaries	beneficiary	NOUN
inlawrev-18007	38	41	:	:	PUNCT
inlawrev-18007	38	42	(	(	PUNCT
inlawrev-18007	38	43	1	1	X
inlawrev-18007	38	44	)	)	PUNCT
inlawrev-18007	38	45	income	income	NOUN
inlawrev-18007	38	46	beneficiaries	beneficiary	NOUN
inlawrev-18007	38	47	who	who	PRON
inlawrev-18007	38	48	are	be	AUX
inlawrev-18007	38	49	generally	generally	ADV
inlawrev-18007	38	50	entitled	entitle	VERB
inlawrev-18007	38	51	to	to	PART
inlawrev-18007	38	52	receive	receive	VERB
inlawrev-18007	38	53	an	an	DET
inlawrev-18007	38	54	income	income	NOUN
inlawrev-18007	38	55	interest	interest	NOUN
inlawrev-18007	38	56	for	for	ADP
inlawrev-18007	38	57	life,6	life,6	NOUN
inlawrev-18007	38	58	7	7	NUM
inlawrev-18007	38	59	and	and	CCONJ
inlawrev-18007	38	60	(	(	PUNCT
inlawrev-18007	38	61	2	2	X
inlawrev-18007	38	62	)	)	PUNCT
inlawrev-18007	38	63	charitable	charitable	ADJ
inlawrev-18007	38	64	remainder	remainder	NOUN
inlawrev-18007	38	65	beneficiaries	beneficiary	NOUN
inlawrev-18007	38	66	who	who	PRON
inlawrev-18007	38	67	are	be	AUX
inlawrev-18007	38	68	entitled	entitle	VERB
inlawrev-18007	38	69	to	to	PART
inlawrev-18007	38	70	receive	receive	VERB
inlawrev-18007	38	71	the	the	DET
inlawrev-18007	38	72	remainder	remainder	NOUN
inlawrev-18007	38	73	interest	interest	NOUN
inlawrev-18007	38	74	upon	upon	SCONJ
inlawrev-18007	38	75	the	the	DET
inlawrev-18007	38	76	expiration	expiration	NOUN
inlawrev-18007	38	77	of	of	ADP
inlawrev-18007	38	78	the	the	DET
inlawrev-18007	38	79	income	income	NOUN
inlawrev-18007	38	80	interest	interest	NOUN
inlawrev-18007	38	81	.	.	PUNCT
inlawrev-18007	39	1	in	in	ADP
inlawrev-18007	39	2	1969	1969	NUM
inlawrev-18007	39	3	,	,	PUNCT
inlawrev-18007	39	4	congress8	congress8	NOUN
inlawrev-18007	39	5	enacted	enact	VERB
inlawrev-18007	39	6	the	the	DET
inlawrev-18007	39	7	tax	tax	NOUN
inlawrev-18007	39	8	reform	reform	NOUN
inlawrev-18007	39	9	act	act	NOUN
inlawrev-18007	39	10	of	of	ADP
inlawrev-18007	39	11	1969	1969	NUM
inlawrev-18007	39	12	and	and	CCONJ
inlawrev-18007	39	13	prescribed	prescribed	ADJ
inlawrev-18007	39	14	rules	rule	NOUN
inlawrev-18007	39	15	such	such	ADJ
inlawrev-18007	39	16	that	that	SCONJ
inlawrev-18007	39	17	a	a	DET
inlawrev-18007	39	18	properly9	properly9	NOUN
inlawrev-18007	39	19	drafted	draft	VERB
inlawrev-18007	39	20	,	,	PUNCT
inlawrev-18007	39	21	funded	fund	VERB
inlawrev-18007	39	22	,	,	PUNCT
inlawrev-18007	39	23	and	and	CCONJ
inlawrev-18007	39	24	administered	administer	VERB
inlawrev-18007	39	25	crt	crt	NOUN
inlawrev-18007	39	26	(	(	PUNCT
inlawrev-18007	39	27	a	a	DET
inlawrev-18007	39	28	qualified	qualified	ADJ
inlawrev-18007	39	29	crt	crt	NOUN
inlawrev-18007	39	30	)	)	PUNCT
inlawrev-18007	39	31	provides	provide	VERB
inlawrev-18007	39	32	a	a	DET
inlawrev-18007	39	33	number	number	NOUN
inlawrev-18007	39	34	of	of	ADP
inlawrev-18007	39	35	tax	tax	NOUN
inlawrev-18007	39	36	benefits	benefit	NOUN
inlawrev-18007	39	37	to	to	ADP
inlawrev-18007	39	38	the	the	DET
inlawrev-18007	39	39	creator	creator	NOUN
inlawrev-18007	39	40	of	of	ADP
inlawrev-18007	39	41	the	the	DET
inlawrev-18007	39	42	trust	trust	NOUN
inlawrev-18007	39	43	.	.	PUNCT
inlawrev-18007	40	1	the	the	DET
inlawrev-18007	40	2	nim	nim	PROPN
inlawrev-18007	40	3	crut	crut	PROPN
inlawrev-18007	40	4	is	be	AUX
inlawrev-18007	40	5	a	a	DET
inlawrev-18007	40	6	special	special	ADJ
inlawrev-18007	40	7	case	case	NOUN
inlawrev-18007	40	8	of	of	ADP
inlawrev-18007	40	9	the	the	DET
inlawrev-18007	40	10	crt	crt	NOUN
inlawrev-18007	40	11	that	that	PRON
inlawrev-18007	40	12	is	be	AUX
inlawrev-18007	40	13	distinguished	distinguish	VERB
inlawrev-18007	40	14	by	by	ADP
inlawrev-18007	40	15	the	the	DET
inlawrev-18007	40	16	manner	manner	NOUN
inlawrev-18007	40	17	in	in	ADP
inlawrev-18007	40	18	which	which	PRON
inlawrev-18007	40	19	the	the	DET
inlawrev-18007	40	20	income	income	NOUN
inlawrev-18007	40	21	beneficiary	beneficiary	NOUN
inlawrev-18007	40	22	’s	’s	PART
inlawrev-18007	40	23	right	right	NOUN
inlawrev-18007	40	24	to	to	ADP
inlawrev-18007	40	25	income	income	NOUN
inlawrev-18007	40	26	is	be	AUX
inlawrev-18007	40	27	defined	define	VERB
inlawrev-18007	40	28	.	.	PUNCT
inlawrev-18007	41	1	1	1	X
inlawrev-18007	41	2	.	.	X
inlawrev-18007	41	3	charitable	charitable	ADJ
inlawrev-18007	41	4	remainder	remainder	NOUN
inlawrev-18007	41	5	trusts	trust	NOUN
inlawrev-18007	41	6	generally	generally	ADV
inlawrev-18007	41	7	.	.	PUNCT
inlawrev-18007	42	1	—	—	PUNCT
inlawrev-18007	42	2	crts	crt	NOUN
inlawrev-18007	42	3	are	be	AUX
inlawrev-18007	42	4	defined	define	VERB
inlawrev-18007	42	5	at	at	ADP
inlawrev-18007	42	6	i.r.c	i.r.c	NOUN
inlawrev-18007	42	7	.	.	PUNCT
inlawrev-18007	43	1	§	§	PROPN
inlawrev-18007	43	2	664	664	NUM
inlawrev-18007	43	3	and	and	CCONJ
inlawrev-18007	43	4	its	its	PRON
inlawrev-18007	43	5	supporting	support	VERB
inlawrev-18007	43	6	treasury	treasury	NOUN
inlawrev-18007	43	7	regulations	regulation	NOUN
inlawrev-18007	43	8	.	.	PUNCT
inlawrev-18007	44	1	a	a	DET
inlawrev-18007	44	2	qualified	qualified	ADJ
inlawrev-18007	44	3	crt	crt	NOUN
inlawrev-18007	44	4	is	be	AUX
inlawrev-18007	44	5	a	a	DET
inlawrev-18007	44	6	trust	trust	NOUN
inlawrev-18007	44	7	arrangement	arrangement	NOUN
inlawrev-18007	44	8	that	that	PRON
inlawrev-18007	44	9	provides	provide	VERB
inlawrev-18007	44	10	for	for	ADP
inlawrev-18007	44	11	the	the	DET
inlawrev-18007	44	12	payment	payment	NOUN
inlawrev-18007	44	13	of	of	ADP
inlawrev-18007	44	14	a	a	DET
inlawrev-18007	44	15	distribution	distribution	NOUN
inlawrev-18007	44	16	at	at	ADP
inlawrev-18007	44	17	least	least	ADJ
inlawrev-18007	44	18	annually	annually	ADV
inlawrev-18007	44	19	to	to	ADP
inlawrev-18007	44	20	5	5	NUM
inlawrev-18007	44	21	.	.	PUNCT
inlawrev-18007	45	1	see	see	VERB
inlawrev-18007	45	2	i.r.c	i.r.c	NOUN
inlawrev-18007	45	3	.	.	PUNCT
inlawrev-18007	46	1	§	§	PROPN
inlawrev-18007	46	2	664(d)(3	664(d)(3	NOUN
inlawrev-18007	46	3	)	)	PUNCT
inlawrev-18007	46	4	(	(	PUNCT
inlawrev-18007	46	5	2006	2006	NUM
inlawrev-18007	46	6	)	)	PUNCT
inlawrev-18007	46	7	.	.	PUNCT
inlawrev-18007	47	1	6	6	X
inlawrev-18007	47	2	.	.	X
inlawrev-18007	48	1	i	i	PRON
inlawrev-18007	48	2	d.	d.	PROPN
inlawrev-18007	48	3	§	§	PROPN
inlawrev-18007	48	4	664(d)(1)(a	664(d)(1)(a	PROPN
inlawrev-18007	48	5	)	)	PUNCT
inlawrev-18007	48	6	(	(	PUNCT
inlawrev-18007	48	7	describing	describe	VERB
inlawrev-18007	48	8	a	a	DET
inlawrev-18007	48	9	charitable	charitable	ADJ
inlawrev-18007	48	10	remainder	remainder	NOUN
inlawrev-18007	48	11	annuity	annuity	NOUN
inlawrev-18007	48	12	trust	trust	PROPN
inlawrev-18007	48	13	)	)	PUNCT
inlawrev-18007	48	14	;	;	PUNCT
inlawrev-18007	48	15	i	i	PROPN
inlawrev-18007	48	16	d.	d.	PROPN
inlawrev-18007	48	17	§	§	PROPN
inlawrev-18007	48	18	664(d)(2)(a	664(d)(2)(a	PROPN
inlawrev-18007	48	19	)	)	PUNCT
inlawrev-18007	49	1	(	(	PUNCT
inlawrev-18007	49	2	describing	describe	VERB
inlawrev-18007	49	3	a	a	DET
inlawrev-18007	49	4	charitable	charitable	ADJ
inlawrev-18007	49	5	remainder	remainder	NOUN
inlawrev-18007	49	6	unitrust	unitrust	NOUN
inlawrev-18007	49	7	)	)	PUNCT
inlawrev-18007	49	8	.	.	PUNCT
inlawrev-18007	50	1	7	7	X
inlawrev-18007	50	2	.	.	X
inlawrev-18007	50	3	the	the	DET
inlawrev-18007	50	4	term	term	NOUN
inlawrev-18007	50	5	of	of	ADP
inlawrev-18007	50	6	a	a	DET
inlawrev-18007	50	7	charitable	charitable	ADJ
inlawrev-18007	50	8	remainder	remainder	NOUN
inlawrev-18007	50	9	trust	trust	NOUN
inlawrev-18007	50	10	may	may	AUX
inlawrev-18007	50	11	be	be	AUX
inlawrev-18007	50	12	“	"	PUNCT
inlawrev-18007	50	13	for	for	ADP
inlawrev-18007	50	14	a	a	DET
inlawrev-18007	50	15	term	term	NOUN
inlawrev-18007	50	16	of	of	ADP
inlawrev-18007	50	17	years	year	NOUN
inlawrev-18007	50	18	(	(	PUNCT
inlawrev-18007	50	19	not	not	PART
inlawrev-18007	50	20	in	in	ADP
inlawrev-18007	50	21	excess	excess	NOUN
inlawrev-18007	50	22	of	of	ADP
inlawrev-18007	50	23	20	20	NUM
inlawrev-18007	50	24	years	year	NOUN
inlawrev-18007	50	25	)	)	PUNCT
inlawrev-18007	50	26	or	or	CCONJ
inlawrev-18007	50	27	for	for	ADP
inlawrev-18007	50	28	the	the	DET
inlawrev-18007	50	29	life	life	NOUN
inlawrev-18007	50	30	or	or	CCONJ
inlawrev-18007	50	31	lives	life	NOUN
inlawrev-18007	50	32	of	of	ADP
inlawrev-18007	50	33	such	such	ADJ
inlawrev-18007	50	34	individual	individual	NOUN
inlawrev-18007	50	35	or	or	CCONJ
inlawrev-18007	50	36	individuals	individual	NOUN
inlawrev-18007	50	37	.	.	PUNCT
inlawrev-18007	50	38	”	"	PUNCT
inlawrev-18007	51	1	i	i	PRON
inlawrev-18007	51	2	d.	d.	PROPN
inlawrev-18007	51	3	§	§	PROPN
inlawrev-18007	51	4	§	§	PROPN
inlawrev-18007	51	5	664(d)(1)(a	664(d)(1)(a	PROPN
inlawrev-18007	51	6	)	)	PUNCT
inlawrev-18007	51	7	,	,	PUNCT
inlawrev-18007	51	8	664(d)(2)(a	664(d)(2)(a	NUM
inlawrev-18007	51	9	)	)	PUNCT
inlawrev-18007	51	10	.	.	PUNCT
inlawrev-18007	52	1	8	8	X
inlawrev-18007	52	2	.	.	X
inlawrev-18007	53	1	i	i	PRON
inlawrev-18007	53	2	d.	d.	PROPN
inlawrev-18007	53	3	§	§	PROPN
inlawrev-18007	53	4	664(d)(1)(c	664(d)(1)(c	PROPN
inlawrev-18007	53	5	)	)	PUNCT
inlawrev-18007	53	6	(	(	PUNCT
inlawrev-18007	53	7	describing	describe	VERB
inlawrev-18007	53	8	a	a	DET
inlawrev-18007	53	9	charitable	charitable	ADJ
inlawrev-18007	53	10	remainder	remainder	NOUN
inlawrev-18007	53	11	annuity	annuity	NOUN
inlawrev-18007	53	12	trust	trust	PROPN
inlawrev-18007	53	13	)	)	PUNCT
inlawrev-18007	53	14	;	;	PUNCT
inlawrev-18007	53	15	i	i	PROPN
inlawrev-18007	53	16	d.	d.	PROPN
inlawrev-18007	53	17	§	§	PROPN
inlawrev-18007	53	18	664(d)(2)(c	664(d)(2)(c	PROPN
inlawrev-18007	53	19	)	)	PUNCT
inlawrev-18007	54	1	(	(	PUNCT
inlawrev-18007	54	2	describing	describe	VERB
inlawrev-18007	54	3	a	a	DET
inlawrev-18007	54	4	charitable	charitable	ADJ
inlawrev-18007	54	5	remainder	remainder	NOUN
inlawrev-18007	54	6	unitrust	unitrust	NOUN
inlawrev-18007	54	7	)	)	PUNCT
inlawrev-18007	54	8	.	.	PUNCT
inlawrev-18007	55	1	9	9	X
inlawrev-18007	55	2	.	.	X
inlawrev-18007	55	3	tax	tax	NOUN
inlawrev-18007	55	4	reform	reform	PROPN
inlawrev-18007	55	5	act	act	NOUN
inlawrev-18007	55	6	of	of	ADP
inlawrev-18007	55	7	1969	1969	NUM
inlawrev-18007	55	8	,	,	PUNCT
inlawrev-18007	55	9	pub	pub	NOUN
inlawrev-18007	55	10	.	.	PUNCT
inlawrev-18007	56	1	l.	l.	PROPN
inlawrev-18007	56	2	no	no	INTJ
inlawrev-18007	56	3	.	.	PROPN
inlawrev-18007	57	1	91	91	NUM
inlawrev-18007	57	2	-	-	SYM
inlawrev-18007	57	3	172	172	NUM
inlawrev-18007	57	4	,	,	PUNCT
inlawrev-18007	57	5	§	§	PROPN
inlawrev-18007	57	6	201(e)(1	201(e)(1	NUM
inlawrev-18007	57	7	)	)	PUNCT
inlawrev-18007	57	8	,	,	PUNCT
inlawrev-18007	57	9	83	83	NUM
inlawrev-18007	57	10	stat	stat	NOUN
inlawrev-18007	57	11	.	.	PUNCT
inlawrev-18007	58	1	487	487	NUM
inlawrev-18007	58	2	,	,	PUNCT
inlawrev-18007	58	3	562	562	NUM
inlawrev-18007	58	4	-	-	SYM
inlawrev-18007	58	5	64	64	NUM
inlawrev-18007	58	6	(	(	PUNCT
inlawrev-18007	58	7	1969	1969	NUM
inlawrev-18007	58	8	)	)	PUNCT
inlawrev-18007	58	9	,	,	PUNCT
inlawrev-18007	58	10	(	(	PUNCT
inlawrev-18007	58	11	codified	codify	VERB
inlawrev-18007	58	12	as	as	SCONJ
inlawrev-18007	58	13	amended	amend	VERB
inlawrev-18007	58	14	at	at	ADP
inlawrev-18007	58	15	i.r.c	i.r.c	NOUN
inlawrev-18007	58	16	.	.	PUNCT
inlawrev-18007	59	1	§	§	PROPN
inlawrev-18007	59	2	664	664	NUM
inlawrev-18007	59	3	)	)	PUNCT
inlawrev-18007	59	4	.	.	PUNCT
inlawrev-18007	60	1	2012	2012	NUM
inlawrev-18007	60	2	]	]	PUNCT
inlawrev-18007	60	3	indiana	indiana	PROPN
inlawrev-18007	60	4	’s	’s	PROPN
inlawrev-18007	60	5	uniform	uniform	PROPN
inlawrev-18007	60	6	principal	principal	NOUN
inlawrev-18007	60	7	and	and	CCONJ
inlawrev-18007	60	8	incom	incom	PROPN
inlawrev-18007	60	9	e	e	PROPN
inlawrev-18007	60	10	act	act	VERB
inlawrev-18007	60	11	843	843	NUM
inlawrev-18007	60	12	one	one	NUM
inlawrev-18007	60	13	or	or	CCONJ
inlawrev-18007	60	14	more	more	ADJ
inlawrev-18007	60	15	non	non	ADJ
inlawrev-18007	60	16	-	-	ADJ
inlawrev-18007	60	17	charitable	charitable	ADJ
inlawrev-18007	60	18	income	income	NOUN
inlawrev-18007	60	19	beneficiaries	beneficiary	NOUN
inlawrev-18007	60	20	with	with	ADP
inlawrev-18007	60	21	the	the	DET
inlawrev-18007	60	22	trust	trust	NOUN
inlawrev-18007	60	23	remainder10	remainder10	NOUN
inlawrev-18007	60	24	irrevocably	irrevocably	ADV
inlawrev-18007	60	25	designated	designate	VERB
inlawrev-18007	60	26	to	to	ADP
inlawrev-18007	60	27	,	,	PUNCT
inlawrev-18007	60	28	or	or	CCONJ
inlawrev-18007	60	29	for	for	ADP
inlawrev-18007	60	30	the	the	DET
inlawrev-18007	60	31	use	use	NOUN
inlawrev-18007	60	32	of	of	ADP
inlawrev-18007	60	33	,	,	PUNCT
inlawrev-18007	60	34	one	one	NUM
inlawrev-18007	60	35	or	or	CCONJ
inlawrev-18007	60	36	more	more	ADV
inlawrev-18007	60	37	charitable	charitable	ADJ
inlawrev-18007	60	38	organizations	organization	NOUN
inlawrev-18007	60	39	described	describe	VERB
inlawrev-18007	60	40	in	in	ADP
inlawrev-18007	60	41	i.r.c	i.r.c	NOUN
inlawrev-18007	60	42	.	.	PUNCT
inlawrev-18007	61	1	§	§	PROPN
inlawrev-18007	61	2	170(c	170(c	PROPN
inlawrev-18007	61	3	)	)	PUNCT
inlawrev-18007	61	4	.	.	PUNCT
inlawrev-18007	62	1	crts	crt	NOUN
inlawrev-18007	62	2	are	be	AUX
inlawrev-18007	62	3	generally	generally	ADV
inlawrev-18007	62	4	classified	classify	VERB
inlawrev-18007	62	5	into	into	ADP
inlawrev-18007	62	6	two	two	NUM
inlawrev-18007	62	7	categories11	categories11	NOUN
inlawrev-18007	62	8	based	base	VERB
inlawrev-18007	62	9	upon	upon	SCONJ
inlawrev-18007	62	10	the	the	DET
inlawrev-18007	62	11	method	method	NOUN
inlawrev-18007	62	12	used	use	VERB
inlawrev-18007	62	13	to	to	PART
inlawrev-18007	62	14	compute	compute	VERB
inlawrev-18007	62	15	the	the	DET
inlawrev-18007	62	16	required	require	VERB
inlawrev-18007	62	17	payout	payout	NOUN
inlawrev-18007	62	18	to	to	ADP
inlawrev-18007	62	19	the	the	DET
inlawrev-18007	62	20	income	income	NOUN
inlawrev-18007	62	21	beneficiary	beneficiary	NOUN
inlawrev-18007	62	22	.	.	PUNCT
inlawrev-18007	63	1	in	in	ADP
inlawrev-18007	63	2	the	the	DET
inlawrev-18007	63	3	first	first	ADJ
inlawrev-18007	63	4	category	category	NOUN
inlawrev-18007	63	5	,	,	PUNCT
inlawrev-18007	63	6	the	the	DET
inlawrev-18007	63	7	charitable	charitable	ADJ
inlawrev-18007	63	8	remainder	remainder	NOUN
inlawrev-18007	63	9	annuity	annuity	NOUN
inlawrev-18007	63	10	trust	trust	NOUN
inlawrev-18007	63	11	(	(	PUNCT
inlawrev-18007	63	12	crat	crat	PROPN
inlawrev-18007	63	13	)	)	PUNCT
inlawrev-18007	63	14	,	,	PUNCT
inlawrev-18007	63	15	the	the	DET
inlawrev-18007	63	16	trust	trust	NOUN
inlawrev-18007	63	17	pays	pay	VERB
inlawrev-18007	63	18	the	the	DET
inlawrev-18007	63	19	income	income	NOUN
inlawrev-18007	63	20	beneficiary	beneficiary	NOUN
inlawrev-18007	63	21	a	a	DET
inlawrev-18007	63	22	fixed	fix	VERB
inlawrev-18007	63	23	amount	amount	NOUN
inlawrev-18007	63	24	of	of	ADP
inlawrev-18007	63	25	not	not	PART
inlawrev-18007	63	26	less	less	ADJ
inlawrev-18007	63	27	than	than	ADP
inlawrev-18007	63	28	five	five	NUM
inlawrev-18007	63	29	percent	percent	NOUN
inlawrev-18007	63	30	(	(	PUNCT
inlawrev-18007	63	31	and	and	CCONJ
inlawrev-18007	63	32	no	no	DET
inlawrev-18007	63	33	more	more	ADJ
inlawrev-18007	63	34	than	than	ADP
inlawrev-18007	63	35	fifty	fifty	NUM
inlawrev-18007	63	36	percent	percent	NOUN
inlawrev-18007	63	37	)	)	PUNCT
inlawrev-18007	63	38	of	of	ADP
inlawrev-18007	63	39	the	the	DET
inlawrev-18007	63	40	trust	trust	NOUN
inlawrev-18007	63	41	’s	’s	PART
inlawrev-18007	63	42	initial	initial	ADJ
inlawrev-18007	63	43	value	value	NOUN
inlawrev-18007	63	44	(	(	PUNCT
inlawrev-18007	63	45	the	the	DET
inlawrev-18007	63	46	annuity	annuity	NOUN
inlawrev-18007	63	47	amount	amount	NOUN
inlawrev-18007	63	48	)	)	PUNCT
inlawrev-18007	63	49	.	.	PUNCT
inlawrev-18007	64	1	12	12	NUM
inlawrev-18007	64	2	in	in	ADP
inlawrev-18007	64	3	the	the	DET
inlawrev-18007	64	4	second	second	ADJ
inlawrev-18007	64	5	category	category	NOUN
inlawrev-18007	64	6	,	,	PUNCT
inlawrev-18007	64	7	the	the	DET
inlawrev-18007	64	8	charitable	charitable	ADJ
inlawrev-18007	64	9	remainder	remainder	NOUN
inlawrev-18007	64	10	unitrust	unitrust	NOUN
inlawrev-18007	64	11	(	(	PUNCT
inlawrev-18007	64	12	crut	crut	PROPN
inlawrev-18007	64	13	)	)	PUNCT
inlawrev-18007	64	14	,	,	PUNCT
inlawrev-18007	64	15	the	the	DET
inlawrev-18007	64	16	trust	trust	NOUN
inlawrev-18007	64	17	pays	pay	VERB
inlawrev-18007	64	18	the	the	DET
inlawrev-18007	64	19	income	income	NOUN
inlawrev-18007	64	20	beneficiary	beneficiary	NOUN
inlawrev-18007	64	21	a	a	DET
inlawrev-18007	64	22	fixed	fix	VERB
inlawrev-18007	64	23	percentage	percentage	NOUN
inlawrev-18007	64	24	of	of	ADP
inlawrev-18007	64	25	not	not	PART
inlawrev-18007	64	26	less	less	ADJ
inlawrev-18007	64	27	than	than	ADP
inlawrev-18007	64	28	five	five	NUM
inlawrev-18007	64	29	percent	percent	NOUN
inlawrev-18007	64	30	(	(	PUNCT
inlawrev-18007	64	31	and	and	CCONJ
inlawrev-18007	64	32	no	no	DET
inlawrev-18007	64	33	more	more	ADJ
inlawrev-18007	64	34	than	than	ADP
inlawrev-18007	64	35	fifty	fifty	NUM
inlawrev-18007	64	36	percent	percent	NOUN
inlawrev-18007	64	37	)	)	PUNCT
inlawrev-18007	64	38	of	of	ADP
inlawrev-18007	64	39	the	the	DET
inlawrev-18007	64	40	trust	trust	NOUN
inlawrev-18007	64	41	’s	’s	PART
inlawrev-18007	64	42	fair	fair	ADJ
inlawrev-18007	64	43	market	market	NOUN
inlawrev-18007	64	44	value	value	NOUN
inlawrev-18007	64	45	as	as	SCONJ
inlawrev-18007	64	46	redetermined	redetermine	VERB
inlawrev-18007	64	47	annually	annually	ADV
inlawrev-18007	64	48	(	(	PUNCT
inlawrev-18007	64	49	the	the	DET
inlawrev-18007	64	50	annual	annual	ADJ
inlawrev-18007	64	51	unitrust	unitrust	NOUN
inlawrev-18007	64	52	amount).13	amount).13	NOUN
inlawrev-18007	64	53	in	in	ADP
inlawrev-18007	64	54	either	either	CCONJ
inlawrev-18007	64	55	a	a	DET
inlawrev-18007	64	56	crat	crat	NOUN
inlawrev-18007	64	57	or	or	CCONJ
inlawrev-18007	64	58	a	a	DET
inlawrev-18007	64	59	crut	crut	NOUN
inlawrev-18007	64	60	,	,	PUNCT
inlawrev-18007	64	61	the	the	DET
inlawrev-18007	64	62	trustee	trustee	NOUN
inlawrev-18007	64	63	may	may	AUX
inlawrev-18007	64	64	pay	pay	VERB
inlawrev-18007	64	65	the	the	DET
inlawrev-18007	64	66	annuity	annuity	NOUN
inlawrev-18007	64	67	amount	amount	NOUN
inlawrev-18007	64	68	or	or	CCONJ
inlawrev-18007	64	69	the	the	DET
inlawrev-18007	64	70	annual	annual	ADJ
inlawrev-18007	64	71	unitrust	unitrust	NOUN
inlawrev-18007	64	72	amount	amount	NOUN
inlawrev-18007	64	73	from	from	ADP
inlawrev-18007	64	74	income	income	NOUN
inlawrev-18007	64	75	or	or	CCONJ
inlawrev-18007	64	76	principal	principal	NOUN
inlawrev-18007	64	77	but	but	CCONJ
inlawrev-18007	64	78	must	must	AUX
inlawrev-18007	64	79	pay	pay	VERB
inlawrev-18007	64	80	the	the	DET
inlawrev-18007	64	81	income	income	NOUN
inlawrev-18007	64	82	beneficiary	beneficiary	NOUN
inlawrev-18007	64	83	the	the	DET
inlawrev-18007	64	84	required	require	VERB
inlawrev-18007	64	85	distribution	distribution	NOUN
inlawrev-18007	64	86	from	from	ADP
inlawrev-18007	64	87	principal	principal	NOUN
inlawrev-18007	64	88	if	if	SCONJ
inlawrev-18007	64	89	the	the	DET
inlawrev-18007	64	90	trust	trust	NOUN
inlawrev-18007	64	91	’s	’s	PART
inlawrev-18007	64	92	income	income	NOUN
inlawrev-18007	64	93	is	be	AUX
inlawrev-18007	64	94	insufficient	insufficient	ADJ
inlawrev-18007	64	95	.	.	PUNCT
inlawrev-18007	65	1	trust	trust	NOUN
inlawrev-18007	65	2	income	income	NOUN
inlawrev-18007	65	3	in	in	ADP
inlawrev-18007	65	4	excess	excess	NOUN
inlawrev-18007	65	5	of	of	ADP
inlawrev-18007	65	6	the	the	DET
inlawrev-18007	65	7	stated	state	VERB
inlawrev-18007	65	8	annuity	annuity	NOUN
inlawrev-18007	65	9	amount	amount	NOUN
inlawrev-18007	65	10	or	or	CCONJ
inlawrev-18007	65	11	the	the	DET
inlawrev-18007	65	12	annual14	annual14	ADJ
inlawrev-18007	65	13	unitrust	unitrust	NOUN
inlawrev-18007	65	14	amount	amount	NOUN
inlawrev-18007	65	15	must	must	AUX
inlawrev-18007	65	16	be	be	AUX
inlawrev-18007	65	17	added	add	VERB
inlawrev-18007	65	18	to	to	ADP
inlawrev-18007	65	19	the	the	DET
inlawrev-18007	65	20	trust	trust	NOUN
inlawrev-18007	65	21	’s	’s	PART
inlawrev-18007	65	22	principal.15	principal.15	PROPN
inlawrev-18007	65	23	a	a	DET
inlawrev-18007	65	24	c	c	PROPN
inlawrev-18007	65	25	rt	rt	PROPN
inlawrev-18007	65	26	created	create	VERB
inlawrev-18007	65	27	in	in	ADP
inlawrev-18007	65	28	conformity	conformity	NOUN
inlawrev-18007	65	29	with	with	ADP
inlawrev-18007	65	30	i.r.c	i.r.c	NOUN
inlawrev-18007	65	31	.	.	PUNCT
inlawrev-18007	66	1	§	§	PROPN
inlawrev-18007	66	2	664	664	NUM
inlawrev-18007	66	3	is	be	AUX
inlawrev-18007	66	4	exempt	exempt	ADJ
inlawrev-18007	66	5	from	from	ADP
inlawrev-18007	66	6	tax	tax	NOUN
inlawrev-18007	66	7	unless16	unless16	NOUN
inlawrev-18007	66	8	it	it	PRON
inlawrev-18007	66	9	has	have	VERB
inlawrev-18007	66	10	unrelated	unrelated	ADJ
inlawrev-18007	66	11	business	business	NOUN
inlawrev-18007	66	12	taxable	taxable	ADJ
inlawrev-18007	66	13	income	income	NOUN
inlawrev-18007	66	14	.	.	PUNCT
inlawrev-18007	67	1	a	a	DET
inlawrev-18007	67	2	transferor	transferor	NOUN
inlawrev-18007	67	3	to	to	ADP
inlawrev-18007	67	4	an	an	DET
inlawrev-18007	67	5	inter	inter	ADJ
inlawrev-18007	67	6	vivos	vivos	NOUN
inlawrev-18007	67	7	c	c	NOUN
inlawrev-18007	67	8	r	r	NOUN
inlawrev-18007	67	9	t17	t17	NOUN
inlawrev-18007	67	10	receives	receive	VERB
inlawrev-18007	67	11	an	an	DET
inlawrev-18007	67	12	income	income	NOUN
inlawrev-18007	67	13	tax	tax	NOUN
inlawrev-18007	67	14	charitable	charitable	ADJ
inlawrev-18007	67	15	deduction	deduction	NOUN
inlawrev-18007	67	16	,	,	PUNCT
inlawrev-18007	67	17	a	a	DET
inlawrev-18007	67	18	gift	gift	NOUN
inlawrev-18007	67	19	tax	tax	NOUN
inlawrev-18007	67	20	charitable	charitable	ADJ
inlawrev-18007	67	21	deduction,18	deduction,18	NOUN
inlawrev-18007	67	22	19	19	NUM
inlawrev-18007	67	23	and	and	CCONJ
inlawrev-18007	67	24	,	,	PUNCT
inlawrev-18007	67	25	if	if	SCONJ
inlawrev-18007	67	26	applicable	applicable	ADJ
inlawrev-18007	67	27	,	,	PUNCT
inlawrev-18007	67	28	an	an	DET
inlawrev-18007	67	29	estate	estate	NOUN
inlawrev-18007	67	30	tax	tax	NOUN
inlawrev-18007	67	31	charitable	charitable	ADJ
inlawrev-18007	67	32	deduction	deduction	NOUN
inlawrev-18007	67	33	equal	equal	ADJ
inlawrev-18007	67	34	to	to	ADP
inlawrev-18007	67	35	the	the	DET
inlawrev-18007	67	36	present	present	ADJ
inlawrev-18007	67	37	value20	value20	NOUN
inlawrev-18007	67	38	10	10	NUM
inlawrev-18007	67	39	.	.	PUNCT
inlawrev-18007	67	40	i.r.c	i.r.c	NOUN
inlawrev-18007	67	41	.	.	PUNCT
inlawrev-18007	68	1	§	§	PROPN
inlawrev-18007	68	2	§	§	PROPN
inlawrev-18007	68	3	664(d)(1)(a	664(d)(1)(a	PROPN
inlawrev-18007	68	4	)	)	PUNCT
inlawrev-18007	68	5	,	,	PUNCT
inlawrev-18007	69	1	664(d)(2)(a	664(d)(2)(a	NUM
inlawrev-18007	69	2	)	)	PUNCT
inlawrev-18007	69	3	;	;	PUNCT
inlawrev-18007	69	4	see	see	VERB
inlawrev-18007	69	5	also	also	ADV
inlawrev-18007	69	6	treas	treas	PROPN
inlawrev-18007	69	7	.	.	PUNCT
inlawrev-18007	70	1	reg	reg	PROPN
inlawrev-18007	70	2	.	.	PUNCT
inlawrev-18007	71	1	§	§	PROPN
inlawrev-18007	71	2	1.664	1.664	NUM
inlawrev-18007	71	3	-	-	SYM
inlawrev-18007	71	4	1(a)(1)(i	1(a)(1)(i	NUM
inlawrev-18007	71	5	)	)	PUNCT
inlawrev-18007	71	6	(	(	PUNCT
inlawrev-18007	71	7	1972	1972	NUM
inlawrev-18007	71	8	)	)	PUNCT
inlawrev-18007	71	9	.	.	PUNCT
inlawrev-18007	72	1	the	the	DET
inlawrev-18007	72	2	internal	internal	PROPN
inlawrev-18007	72	3	revenue	revenue	NOUN
inlawrev-18007	72	4	code	code	NOUN
inlawrev-18007	72	5	requires	require	VERB
inlawrev-18007	72	6	that	that	SCONJ
inlawrev-18007	72	7	the	the	DET
inlawrev-18007	72	8	current	current	ADJ
inlawrev-18007	72	9	income	income	NOUN
inlawrev-18007	72	10	beneficiary(ies	beneficiary(ie	NOUN
inlawrev-18007	72	11	)	)	PUNCT
inlawrev-18007	72	12	of	of	ADP
inlawrev-18007	72	13	a	a	DET
inlawrev-18007	72	14	charitable	charitable	ADJ
inlawrev-18007	72	15	remainder	remainder	NOUN
inlawrev-18007	72	16	trust	trust	NOUN
inlawrev-18007	72	17	be	be	AUX
inlawrev-18007	72	18	“	"	PUNCT
inlawrev-18007	72	19	one	one	NUM
inlawrev-18007	72	20	or	or	CCONJ
inlawrev-18007	72	21	more	more	ADJ
inlawrev-18007	72	22	persons	person	NOUN
inlawrev-18007	72	23	(	(	PUNCT
inlawrev-18007	72	24	at	at	ADP
inlawrev-18007	72	25	least	least	ADJ
inlawrev-18007	72	26	one	one	NUM
inlawrev-18007	72	27	of	of	ADP
inlawrev-18007	72	28	which	which	PRON
inlawrev-18007	72	29	is	be	AUX
inlawrev-18007	72	30	not	not	PART
inlawrev-18007	72	31	[	[	X
inlawrev-18007	72	32	a	a	DET
inlawrev-18007	72	33	charitable	charitable	ADJ
inlawrev-18007	72	34	organization	organization	NOUN
inlawrev-18007	72	35	]	]	PUNCT
inlawrev-18007	72	36	)	)	PUNCT
inlawrev-18007	72	37	.	.	PUNCT
inlawrev-18007	72	38	”	"	PUNCT
inlawrev-18007	72	39	i.r.c	i.r.c	NOUN
inlawrev-18007	72	40	.	.	PUNCT
inlawrev-18007	73	1	§	§	PROPN
inlawrev-18007	73	2	§	§	PROPN
inlawrev-18007	73	3	664(d)(1)(a	664(d)(1)(a	PROPN
inlawrev-18007	73	4	)	)	PUNCT
inlawrev-18007	73	5	,	,	PUNCT
inlawrev-18007	74	1	664(d)(2)(a	664(d)(2)(a	NUM
inlawrev-18007	74	2	)	)	PUNCT
inlawrev-18007	74	3	.	.	PUNCT
inlawrev-18007	75	1	accordingly	accordingly	ADV
inlawrev-18007	75	2	,	,	PUNCT
inlawrev-18007	75	3	charitable	charitable	ADJ
inlawrev-18007	75	4	income	income	NOUN
inlawrev-18007	75	5	beneficiaries	beneficiary	NOUN
inlawrev-18007	75	6	are	be	AUX
inlawrev-18007	75	7	permitted	permit	VERB
inlawrev-18007	75	8	so	so	ADV
inlawrev-18007	75	9	long	long	ADV
inlawrev-18007	75	10	as	as	SCONJ
inlawrev-18007	75	11	there	there	PRON
inlawrev-18007	75	12	is	be	VERB
inlawrev-18007	75	13	at	at	ADV
inlawrev-18007	75	14	least	least	ADJ
inlawrev-18007	75	15	one	one	NUM
inlawrev-18007	75	16	non	non	ADJ
inlawrev-18007	75	17	-	-	ADJ
inlawrev-18007	75	18	charitable	charitable	ADJ
inlawrev-18007	75	19	beneficiary	beneficiary	NOUN
inlawrev-18007	75	20	.	.	PUNCT
inlawrev-18007	76	1	11	11	NUM
inlawrev-18007	76	2	.	.	PUNCT
inlawrev-18007	76	3	i.r.c	i.r.c	NOUN
inlawrev-18007	76	4	.	.	PUNCT
inlawrev-18007	77	1	§	§	PROPN
inlawrev-18007	77	2	664(d)(2)(c	664(d)(2)(c	PROPN
inlawrev-18007	77	3	)	)	PUNCT
inlawrev-18007	77	4	.	.	PUNCT
inlawrev-18007	78	1	provision	provision	NOUN
inlawrev-18007	78	2	is	be	AUX
inlawrev-18007	78	3	also	also	ADV
inlawrev-18007	78	4	made	make	VERB
inlawrev-18007	78	5	for	for	SCONJ
inlawrev-18007	78	6	the	the	DET
inlawrev-18007	78	7	remainder	remainder	NOUN
inlawrev-18007	78	8	interest	interest	NOUN
inlawrev-18007	78	9	to	to	PART
inlawrev-18007	78	10	remain	remain	VERB
inlawrev-18007	78	11	in	in	ADP
inlawrev-18007	78	12	trust	trust	NOUN
inlawrev-18007	78	13	for	for	ADP
inlawrev-18007	78	14	the	the	DET
inlawrev-18007	78	15	use	use	NOUN
inlawrev-18007	78	16	of	of	ADP
inlawrev-18007	78	17	an	an	DET
inlawrev-18007	78	18	organization	organization	NOUN
inlawrev-18007	78	19	described	describe	VERB
inlawrev-18007	78	20	in	in	ADP
inlawrev-18007	78	21	section	section	NOUN
inlawrev-18007	78	22	170(c	170(c	PROPN
inlawrev-18007	78	23	)	)	PUNCT
inlawrev-18007	78	24	.	.	PUNCT
inlawrev-18007	79	1	i	i	PRON
inlawrev-18007	79	2	d.	d.	PROPN
inlawrev-18007	79	3	;	;	PUNCT
inlawrev-18007	79	4	see	see	VERB
inlawrev-18007	79	5	also	also	ADV
inlawrev-18007	79	6	treas	treas	PROPN
inlawrev-18007	79	7	.	.	PUNCT
inlawrev-18007	80	1	reg	reg	PROPN
inlawrev-18007	80	2	.	.	PUNCT
inlawrev-18007	81	1	§	§	PROPN
inlawrev-18007	81	2	1.6641(a)(1)(i	1.6641(a)(1)(i	NUM
inlawrev-18007	81	3	)	)	PUNCT
inlawrev-18007	81	4	.	.	PUNCT
inlawrev-18007	82	1	12	12	NUM
inlawrev-18007	82	2	.	.	PUNCT
inlawrev-18007	82	3	i.r.c	i.r.c	NOUN
inlawrev-18007	82	4	.	.	PUNCT
inlawrev-18007	83	1	§	§	PROPN
inlawrev-18007	83	2	664(d)(1)(a	664(d)(1)(a	PROPN
inlawrev-18007	83	3	)	)	PUNCT
inlawrev-18007	83	4	;	;	PUNCT
inlawrev-18007	83	5	see	see	VERB
inlawrev-18007	83	6	also	also	ADV
inlawrev-18007	83	7	treas	treas	PROPN
inlawrev-18007	83	8	.	.	PUNCT
inlawrev-18007	84	1	reg	reg	PROPN
inlawrev-18007	84	2	.	.	PUNCT
inlawrev-18007	85	1	§	§	PROPN
inlawrev-18007	85	2	1.664	1.664	NUM
inlawrev-18007	85	3	-	-	SYM
inlawrev-18007	85	4	1(a)(1)(i	1(a)(1)(i	NUM
inlawrev-18007	85	5	)	)	PUNCT
inlawrev-18007	85	6	.	.	PUNCT
inlawrev-18007	86	1	13	13	NUM
inlawrev-18007	86	2	.	.	PUNCT
inlawrev-18007	86	3	i.r.c	i.r.c	NOUN
inlawrev-18007	86	4	.	.	PUNCT
inlawrev-18007	87	1	§	§	PROPN
inlawrev-18007	87	2	664(d)(2)(a	664(d)(2)(a	PROPN
inlawrev-18007	87	3	)	)	PUNCT
inlawrev-18007	87	4	;	;	PUNCT
inlawrev-18007	87	5	see	see	VERB
inlawrev-18007	87	6	also	also	ADV
inlawrev-18007	87	7	treas	treas	PROPN
inlawrev-18007	87	8	.	.	PUNCT
inlawrev-18007	88	1	reg	reg	PROPN
inlawrev-18007	88	2	.	.	PUNCT
inlawrev-18007	89	1	§	§	PROPN
inlawrev-18007	89	2	1.664	1.664	NUM
inlawrev-18007	89	3	-	-	SYM
inlawrev-18007	89	4	1(a)(1)(i	1(a)(1)(i	NUM
inlawrev-18007	89	5	)	)	PUNCT
inlawrev-18007	89	6	.	.	PUNCT
inlawrev-18007	90	1	14	14	NUM
inlawrev-18007	90	2	.	.	PUNCT
inlawrev-18007	91	1	rev	rev	PROPN
inlawrev-18007	91	2	.	.	PUNCT
inlawrev-18007	92	1	rul	rul	PROPN
inlawrev-18007	92	2	.	.	PUNCT
inlawrev-18007	93	1	72	72	NUM
inlawrev-18007	93	2	-	-	SYM
inlawrev-18007	93	3	395	395	NUM
inlawrev-18007	93	4	§	§	PROPN
inlawrev-18007	93	5	4.01	4.01	NUM
inlawrev-18007	93	6	,	,	PUNCT
inlawrev-18007	93	7	1972	1972	NUM
inlawrev-18007	93	8	-	-	SYM
inlawrev-18007	93	9	2	2	NUM
inlawrev-18007	93	10	c.b	c.b	PROPN
inlawrev-18007	93	11	.	.	PROPN
inlawrev-18007	93	12	340	340	NUM
inlawrev-18007	93	13	,	,	PUNCT
inlawrev-18007	93	14	342	342	NUM
inlawrev-18007	93	15	(	(	PUNCT
inlawrev-18007	93	16	describing	describe	VERB
inlawrev-18007	93	17	the	the	DET
inlawrev-18007	93	18	requirement	requirement	NOUN
inlawrev-18007	93	19	for	for	ADP
inlawrev-18007	93	20	crats	crat	NOUN
inlawrev-18007	93	21	)	)	PUNCT
inlawrev-18007	93	22	;	;	PUNCT
inlawrev-18007	93	23	i	i	PROPN
inlawrev-18007	93	24	d.	d.	PROPN
inlawrev-18007	93	25	§	§	PROPN
inlawrev-18007	93	26	6.01	6.01	NUM
inlawrev-18007	93	27	(	(	PUNCT
inlawrev-18007	93	28	describing	describe	VERB
inlawrev-18007	93	29	the	the	DET
inlawrev-18007	93	30	requirement	requirement	NOUN
inlawrev-18007	93	31	for	for	ADP
inlawrev-18007	93	32	cruts	crut	NOUN
inlawrev-18007	93	33	)	)	PUNCT
inlawrev-18007	93	34	.	.	PUNCT
inlawrev-18007	94	1	15	15	NUM
inlawrev-18007	94	2	.	.	PUNCT
inlawrev-18007	95	1	i	i	PRON
inlawrev-18007	95	2	d.	d.	PROPN
inlawrev-18007	95	3	§	§	PROPN
inlawrev-18007	95	4	7.01	7.01	NUM
inlawrev-18007	95	5	(	(	PUNCT
inlawrev-18007	95	6	the	the	DET
inlawrev-18007	95	7	sample	sample	NOUN
inlawrev-18007	95	8	trust	trust	NOUN
inlawrev-18007	95	9	provision	provision	NOUN
inlawrev-18007	95	10	illustrated	illustrate	VERB
inlawrev-18007	95	11	states	state	NOUN
inlawrev-18007	95	12	,	,	PUNCT
inlawrev-18007	95	13	“	"	PUNCT
inlawrev-18007	95	14	any	any	DET
inlawrev-18007	95	15	income	income	NOUN
inlawrev-18007	95	16	of	of	ADP
inlawrev-18007	95	17	the	the	DET
inlawrev-18007	95	18	trust	trust	NOUN
inlawrev-18007	95	19	in	in	ADP
inlawrev-18007	95	20	excess	excess	NOUN
inlawrev-18007	95	21	of	of	ADP
inlawrev-18007	95	22	such	such	ADJ
inlawrev-18007	95	23	payments	payment	NOUN
inlawrev-18007	95	24	shall	shall	AUX
inlawrev-18007	95	25	be	be	AUX
inlawrev-18007	95	26	added	add	VERB
inlawrev-18007	95	27	to	to	ADP
inlawrev-18007	95	28	principal	principal	NOUN
inlawrev-18007	95	29	.	.	PUNCT
inlawrev-18007	95	30	”	"	PUNCT
inlawrev-18007	96	1	(	(	PUNCT
inlawrev-18007	96	2	emphasis	emphasis	NOUN
inlawrev-18007	96	3	added	add	VERB
inlawrev-18007	96	4	)	)	PUNCT
inlawrev-18007	96	5	)	)	PUNCT
inlawrev-18007	96	6	.	.	PUNCT
inlawrev-18007	97	1	but	but	CCONJ
inlawrev-18007	97	2	see	see	VERB
inlawrev-18007	97	3	i	i	PRON
inlawrev-18007	97	4	d.	d.	PROPN
inlawrev-18007	97	5	§	§	PROPN
inlawrev-18007	97	6	6.01(2	6.01(2	NUM
inlawrev-18007	97	7	)	)	PUNCT
inlawrev-18007	97	8	(	(	PUNCT
inlawrev-18007	97	9	“	"	PUNCT
inlawrev-18007	97	10	any	any	DET
inlawrev-18007	97	11	income	income	NOUN
inlawrev-18007	97	12	of	of	ADP
inlawrev-18007	97	13	the	the	DET
inlawrev-18007	97	14	trust	trust	NOUN
inlawrev-18007	97	15	in	in	ADP
inlawrev-18007	97	16	excess	excess	NOUN
inlawrev-18007	97	17	of	of	ADP
inlawrev-18007	97	18	the	the	DET
inlawrev-18007	97	19	unitrust	unitrust	NOUN
inlawrev-18007	97	20	amount	amount	NOUN
inlawrev-18007	97	21	may	may	AUX
inlawrev-18007	97	22	,	,	PUNCT
inlawrev-18007	97	23	but	but	CCONJ
inlawrev-18007	97	24	need	need	VERB
inlawrev-18007	97	25	not	not	PART
inlawrev-18007	97	26	,	,	PUNCT
inlawrev-18007	97	27	be	be	AUX
inlawrev-18007	97	28	added	add	VERB
inlawrev-18007	97	29	to	to	ADP
inlawrev-18007	97	30	principal	principal	NOUN
inlawrev-18007	97	31	.	.	PUNCT
inlawrev-18007	98	1	care	care	NOUN
inlawrev-18007	98	2	should	should	AUX
inlawrev-18007	98	3	be	be	AUX
inlawrev-18007	98	4	taken	take	VERB
inlawrev-18007	98	5	,	,	PUNCT
inlawrev-18007	98	6	however	however	ADV
inlawrev-18007	98	7	,	,	PUNCT
inlawrev-18007	98	8	to	to	PART
inlawrev-18007	98	9	assure	assure	VERB
inlawrev-18007	98	10	that	that	SCONJ
inlawrev-18007	98	11	,	,	PUNCT
inlawrev-18007	98	12	under	under	ADP
inlawrev-18007	98	13	applicable	applicable	ADJ
inlawrev-18007	98	14	local	local	ADJ
inlawrev-18007	98	15	law	law	NOUN
inlawrev-18007	98	16	,	,	PUNCT
inlawrev-18007	98	17	such	such	ADJ
inlawrev-18007	98	18	excess	excess	ADJ
inlawrev-18007	98	19	income	income	NOUN
inlawrev-18007	98	20	is	be	AUX
inlawrev-18007	98	21	retained	retain	VERB
inlawrev-18007	98	22	by	by	ADP
inlawrev-18007	98	23	the	the	DET
inlawrev-18007	98	24	trust	trust	NOUN
inlawrev-18007	98	25	.	.	PUNCT
inlawrev-18007	98	26	”	"	PUNCT
inlawrev-18007	99	1	(	(	PUNCT
inlawrev-18007	99	2	emphasis	emphasis	NOUN
inlawrev-18007	99	3	added	add	VERB
inlawrev-18007	99	4	)	)	PUNCT
inlawrev-18007	99	5	)	)	PUNCT
inlawrev-18007	99	6	.	.	PUNCT
inlawrev-18007	100	1	16	16	NUM
inlawrev-18007	100	2	.	.	PUNCT
inlawrev-18007	100	3	i.r.c	i.r.c	NOUN
inlawrev-18007	100	4	.	.	PUNCT
inlawrev-18007	101	1	§	§	PROPN
inlawrev-18007	101	2	664(c)(1	664(c)(1	PROPN
inlawrev-18007	101	3	)	)	PUNCT
inlawrev-18007	102	1	(	(	PUNCT
inlawrev-18007	102	2	providing	provide	VERB
inlawrev-18007	102	3	that	that	SCONJ
inlawrev-18007	102	4	a	a	DET
inlawrev-18007	102	5	crt	crt	NOUN
inlawrev-18007	102	6	is	be	AUX
inlawrev-18007	102	7	exempt	exempt	ADJ
inlawrev-18007	102	8	from	from	ADP
inlawrev-18007	102	9	income	income	NOUN
inlawrev-18007	102	10	taxation	taxation	NOUN
inlawrev-18007	102	11	)	)	PUNCT
inlawrev-18007	102	12	;	;	PUNCT
inlawrev-18007	102	13	see	see	VERB
inlawrev-18007	102	14	also	also	ADV
inlawrev-18007	102	15	treas	treas	PROPN
inlawrev-18007	102	16	.	.	PUNCT
inlawrev-18007	103	1	reg	reg	PROPN
inlawrev-18007	103	2	.	.	PUNCT
inlawrev-18007	104	1	§	§	PROPN
inlawrev-18007	104	2	1.664	1.664	NUM
inlawrev-18007	104	3	-	-	SYM
inlawrev-18007	104	4	1(a)(1)(i	1(a)(1)(i	NUM
inlawrev-18007	104	5	)	)	PUNCT
inlawrev-18007	104	6	.	.	PUNCT
inlawrev-18007	105	1	17	17	NUM
inlawrev-18007	105	2	.	.	PUNCT
inlawrev-18007	105	3	i.r.c	i.r.c	NOUN
inlawrev-18007	105	4	.	.	PUNCT
inlawrev-18007	106	1	§	§	PROPN
inlawrev-18007	106	2	664(c)(2	664(c)(2	NUM
inlawrev-18007	106	3	)	)	PUNCT
inlawrev-18007	106	4	(	(	PUNCT
inlawrev-18007	106	5	imposing	impose	VERB
inlawrev-18007	106	6	an	an	DET
inlawrev-18007	106	7	excise	excise	NOUN
inlawrev-18007	106	8	tax	tax	NOUN
inlawrev-18007	106	9	of	of	ADP
inlawrev-18007	106	10	one	one	NUM
inlawrev-18007	106	11	hundred	hundred	NUM
inlawrev-18007	106	12	percent	percent	NOUN
inlawrev-18007	106	13	on	on	ADP
inlawrev-18007	106	14	a	a	DET
inlawrev-18007	106	15	crt	crt	ADJ
inlawrev-18007	106	16	’s	’s	PART
inlawrev-18007	106	17	unrelated	unrelated	ADJ
inlawrev-18007	106	18	business	business	NOUN
inlawrev-18007	106	19	taxable	taxable	ADJ
inlawrev-18007	106	20	income	income	NOUN
inlawrev-18007	106	21	)	)	PUNCT
inlawrev-18007	106	22	.	.	PUNCT
inlawrev-18007	107	1	18	18	NUM
inlawrev-18007	107	2	.	.	PUNCT
inlawrev-18007	108	1	i	i	PRON
inlawrev-18007	108	2	d.	d.	PROPN
inlawrev-18007	108	3	§	§	PROPN
inlawrev-18007	108	4	170(f)(2)(a	170(f)(2)(a	PROPN
inlawrev-18007	108	5	)	)	PUNCT
inlawrev-18007	108	6	(	(	PUNCT
inlawrev-18007	108	7	2006	2006	NUM
inlawrev-18007	108	8	)	)	PUNCT
inlawrev-18007	108	9	.	.	PUNCT
inlawrev-18007	109	1	19	19	NUM
inlawrev-18007	109	2	.	.	PUNCT
inlawrev-18007	110	1	i	i	PRON
inlawrev-18007	110	2	d.	d.	PROPN
inlawrev-18007	110	3	§	§	PROPN
inlawrev-18007	110	4	2522(c)(2)(a	2522(c)(2)(a	NUM
inlawrev-18007	110	5	)	)	PUNCT
inlawrev-18007	110	6	(	(	PUNCT
inlawrev-18007	110	7	2006	2006	NUM
inlawrev-18007	110	8	)	)	PUNCT
inlawrev-18007	110	9	.	.	PUNCT
inlawrev-18007	111	1	20	20	NUM
inlawrev-18007	111	2	.	.	PUNCT
inlawrev-18007	112	1	i	i	PRON
inlawrev-18007	112	2	d.	d.	PROPN
inlawrev-18007	112	3	§	§	PROPN
inlawrev-18007	112	4	2055(e)(2)(a	2055(e)(2)(a	NUM
inlawrev-18007	112	5	)	)	PUNCT
inlawrev-18007	112	6	(	(	PUNCT
inlawrev-18007	112	7	2006	2006	NUM
inlawrev-18007	112	8	)	)	PUNCT
inlawrev-18007	112	9	.	.	PUNCT
inlawrev-18007	113	1	the	the	DET
inlawrev-18007	113	2	estate	estate	NOUN
inlawrev-18007	113	3	tax	tax	NOUN
inlawrev-18007	113	4	charitable	charitable	ADJ
inlawrev-18007	113	5	deduction	deduction	NOUN
inlawrev-18007	113	6	is	be	AUX
inlawrev-18007	113	7	only	only	ADV
inlawrev-18007	113	8	available	available	ADJ
inlawrev-18007	113	9	if	if	SCONJ
inlawrev-18007	113	10	the	the	DET
inlawrev-18007	113	11	settlor	settlor	NOUN
inlawrev-18007	113	12	retains	retain	VERB
inlawrev-18007	113	13	an	an	DET
inlawrev-18007	113	14	income	income	NOUN
inlawrev-18007	113	15	interest	interest	NOUN
inlawrev-18007	113	16	.	.	PUNCT
inlawrev-18007	114	1	if	if	SCONJ
inlawrev-18007	114	2	the	the	DET
inlawrev-18007	114	3	settlor	settlor	NOUN
inlawrev-18007	114	4	names	name	VERB
inlawrev-18007	114	5	someone	someone	PRON
inlawrev-18007	114	6	other	other	ADJ
inlawrev-18007	114	7	than	than	ADP
inlawrev-18007	114	8	himself	himself	PRON
inlawrev-18007	114	9	or	or	CCONJ
inlawrev-18007	114	10	herself	herself	PRON
inlawrev-18007	114	11	as	as	ADP
inlawrev-18007	114	12	an	an	DET
inlawrev-18007	114	13	844	844	NUM
inlawrev-18007	114	14	indiana	indiana	PROPN
inlawrev-18007	114	15	law	law	NOUN
inlawrev-18007	114	16	review	review	NOUN
inlawrev-18007	114	17	[	[	X
inlawrev-18007	114	18	vol	vol	NOUN
inlawrev-18007	114	19	.	.	PUNCT
inlawrev-18007	115	1	45:841	45:841	NUM
inlawrev-18007	115	2	of	of	ADP
inlawrev-18007	115	3	the	the	DET
inlawrev-18007	115	4	charitable	charitable	ADJ
inlawrev-18007	115	5	remainder	remainder	NOUN
inlawrev-18007	115	6	interest	interest	NOUN
inlawrev-18007	115	7	.	.	PUNCT
inlawrev-18007	116	1	similarly	similarly	ADV
inlawrev-18007	116	2	,	,	PUNCT
inlawrev-18007	116	3	a	a	DET
inlawrev-18007	116	4	transferor	transferor	NOUN
inlawrev-18007	116	5	to	to	ADP
inlawrev-18007	116	6	a	a	DET
inlawrev-18007	116	7	testamentary21	testamentary21	NOUN
inlawrev-18007	116	8	crt	crt	NOUN
inlawrev-18007	116	9	receives	receive	VERB
inlawrev-18007	116	10	an	an	DET
inlawrev-18007	116	11	estate	estate	NOUN
inlawrev-18007	116	12	tax	tax	NOUN
inlawrev-18007	116	13	charitable	charitable	ADJ
inlawrev-18007	116	14	deduction.22	deduction.22	NOUN
inlawrev-18007	116	15	2	2	NUM
inlawrev-18007	116	16	.	.	PUNCT
inlawrev-18007	117	1	the	the	DET
inlawrev-18007	117	2	nim	nim	PROPN
inlawrev-18007	117	3	crut	crut	PROPN
inlawrev-18007	117	4	,	,	PUNCT
inlawrev-18007	117	5	a	a	DET
inlawrev-18007	117	6	special	special	ADJ
inlawrev-18007	117	7	c	c	PROPN
inlawrev-18007	117	8	ase	ase	PROPN
inlawrev-18007	117	9	.	.	PROPN
inlawrev-18007	117	10	—	—	PUNCT
inlawrev-18007	117	11	a	a	DET
inlawrev-18007	117	12	nim	nim	PROPN
inlawrev-18007	117	13	crut	crut	NOUN
inlawrev-18007	117	14	is	be	AUX
inlawrev-18007	117	15	a	a	DET
inlawrev-18007	117	16	special	special	ADJ
inlawrev-18007	117	17	case	case	NOUN
inlawrev-18007	117	18	of	of	ADP
inlawrev-18007	117	19	a	a	DET
inlawrev-18007	117	20	crut	crut	NOUN
inlawrev-18007	117	21	.	.	PUNCT
inlawrev-18007	118	1	internal	internal	ADJ
inlawrev-18007	118	2	revenue	revenue	NOUN
inlawrev-18007	118	3	code	code	NOUN
inlawrev-18007	118	4	section	section	NOUN
inlawrev-18007	118	5	664(d)(3)(a	664(d)(3)(a	NUM
inlawrev-18007	118	6	)	)	PUNCT
inlawrev-18007	118	7	adds	add	VERB
inlawrev-18007	118	8	a	a	DET
inlawrev-18007	118	9	twist	twist	NOUN
inlawrev-18007	118	10	to	to	ADP
inlawrev-18007	118	11	the	the	DET
inlawrev-18007	118	12	standard	standard	PROPN
inlawrev-18007	118	13	c	c	PROPN
inlawrev-18007	118	14	rut	rut	NOUN
inlawrev-18007	118	15	definition	definition	NOUN
inlawrev-18007	118	16	by	by	ADP
inlawrev-18007	118	17	providing	provide	VERB
inlawrev-18007	118	18	that	that	SCONJ
inlawrev-18007	118	19	a	a	DET
inlawrev-18007	118	20	crut	crut	NOUN
inlawrev-18007	118	21	agreement	agreement	NOUN
inlawrev-18007	118	22	may	may	AUX
inlawrev-18007	118	23	define	define	VERB
inlawrev-18007	118	24	the	the	DET
inlawrev-18007	118	25	paym	paym	NOUN
inlawrev-18007	118	26	ent	ent	NOUN
inlawrev-18007	118	27	to	to	ADP
inlawrev-18007	118	28	the	the	DET
inlawrev-18007	118	29	income	income	NOUN
inlawrev-18007	118	30	beneficiary	beneficiary	NOUN
inlawrev-18007	118	31	to	to	PART
inlawrev-18007	118	32	be	be	AUX
inlawrev-18007	118	33	the	the	DET
inlawrev-18007	118	34	lesser	less	ADJ
inlawrev-18007	118	35	of	of	ADP
inlawrev-18007	118	36	the	the	DET
inlawrev-18007	118	37	crut	crut	NOUN
inlawrev-18007	118	38	’s	’s	PART
inlawrev-18007	118	39	annual	annual	ADJ
inlawrev-18007	118	40	unitrust	unitrust	NOUN
inlawrev-18007	118	41	amount	amount	NOUN
inlawrev-18007	118	42	and	and	CCONJ
inlawrev-18007	118	43	the	the	DET
inlawrev-18007	118	44	trust	trust	NOUN
inlawrev-18007	118	45	’s	’s	PART
inlawrev-18007	118	46	accounting	accounting	NOUN
inlawrev-18007	118	47	income	income	NOUN
inlawrev-18007	118	48	.	.	PUNCT
inlawrev-18007	119	1	internal	internal	ADJ
inlawrev-18007	119	2	revenue	revenue	NOUN
inlawrev-18007	119	3	code	code	NOUN
inlawrev-18007	119	4	section	section	NOUN
inlawrev-18007	120	1	664(d)(3)(b)23	664(d)(3)(b)23	PROPN
inlawrev-18007	120	2	adds	add	VERB
inlawrev-18007	120	3	a	a	DET
inlawrev-18007	120	4	further	further	ADJ
inlawrev-18007	120	5	twist	twist	NOUN
inlawrev-18007	120	6	by	by	ADP
inlawrev-18007	120	7	permitting	permit	VERB
inlawrev-18007	120	8	the	the	DET
inlawrev-18007	120	9	payment	payment	NOUN
inlawrev-18007	120	10	of	of	ADP
inlawrev-18007	120	11	trust	trust	NOUN
inlawrev-18007	120	12	accounting	accounting	NOUN
inlawrev-18007	120	13	income	income	NOUN
inlawrev-18007	120	14	in	in	ADP
inlawrev-18007	120	15	excess	excess	NOUN
inlawrev-18007	120	16	of	of	ADP
inlawrev-18007	120	17	the	the	DET
inlawrev-18007	120	18	annual	annual	ADJ
inlawrev-18007	120	19	unitrust	unitrust	NOUN
inlawrev-18007	120	20	amount	amount	NOUN
inlawrev-18007	120	21	to	to	ADP
inlawrev-18007	120	22	the	the	DET
inlawrev-18007	120	23	extent	extent	NOUN
inlawrev-18007	120	24	of	of	ADP
inlawrev-18007	120	25	any	any	DET
inlawrev-18007	120	26	accumulated	accumulate	VERB
inlawrev-18007	120	27	prior	prior	ADJ
inlawrev-18007	120	28	year	year	NOUN
inlawrev-18007	120	29	deficiencies	deficiency	NOUN
inlawrev-18007	120	30	to	to	PART
inlawrev-18007	120	31	“	"	PUNCT
inlawrev-18007	120	32	make	make	VERB
inlawrev-18007	120	33	-	-	PUNCT
inlawrev-18007	120	34	up	up	NOUN
inlawrev-18007	120	35	”	"	PUNCT
inlawrev-18007	120	36	for	for	ADP
inlawrev-18007	120	37	those	those	DET
inlawrev-18007	120	38	prior	prior	ADJ
inlawrev-18007	120	39	year	year	NOUN
inlawrev-18007	120	40	shortfalls	shortfall	NOUN
inlawrev-18007	120	41	.	.	PUNCT
inlawrev-18007	121	1	prior	prior	ADJ
inlawrev-18007	121	2	year	year	NOUN
inlawrev-18007	121	3	deficiencies24	deficiencies24	NOUN
inlawrev-18007	121	4	are	be	AUX
inlawrev-18007	121	5	measured	measure	VERB
inlawrev-18007	121	6	as	as	SCONJ
inlawrev-18007	121	7	the	the	DET
inlawrev-18007	121	8	excess	excess	NOUN
inlawrev-18007	121	9	of	of	ADP
inlawrev-18007	121	10	the	the	DET
inlawrev-18007	121	11	crut	crut	NOUN
inlawrev-18007	121	12	’s	’s	PART
inlawrev-18007	121	13	annual	annual	ADJ
inlawrev-18007	121	14	unitrust	unitrust	NOUN
inlawrev-18007	121	15	am	be	AUX
inlawrev-18007	121	16	ount	ount	ADJ
inlawrev-18007	121	17	over	over	ADP
inlawrev-18007	121	18	the	the	DET
inlawrev-18007	121	19	crut	crut	NOUN
inlawrev-18007	121	20	’s	’s	PART
inlawrev-18007	121	21	trust	trust	PROPN
inlawrev-18007	121	22	accounting	accounting	NOUN
inlawrev-18007	121	23	income	income	NOUN
inlawrev-18007	121	24	each	each	DET
inlawrev-18007	121	25	year	year	NOUN
inlawrev-18007	121	26	.	.	PUNCT
inlawrev-18007	122	1	the	the	DET
inlawrev-18007	122	2	combination	combination	NOUN
inlawrev-18007	122	3	of	of	ADP
inlawrev-18007	122	4	the	the	DET
inlawrev-18007	122	5	trust25	trust25	NOUN
inlawrev-18007	122	6	income	income	NOUN
inlawrev-18007	122	7	provision	provision	NOUN
inlawrev-18007	122	8	and	and	CCONJ
inlawrev-18007	122	9	the	the	DET
inlawrev-18007	122	10	deficiency	deficiency	NOUN
inlawrev-18007	122	11	“	"	PUNCT
inlawrev-18007	122	12	make	make	VERB
inlawrev-18007	122	13	-	-	PUNCT
inlawrev-18007	122	14	up	up	ADP
inlawrev-18007	122	15	”	"	PUNCT
inlawrev-18007	122	16	provision	provision	NOUN
inlawrev-18007	122	17	gives	give	VERB
inlawrev-18007	122	18	rise	rise	NOUN
inlawrev-18007	122	19	to	to	ADP
inlawrev-18007	122	20	the	the	DET
inlawrev-18007	122	21	name	name	NOUN
inlawrev-18007	122	22	commonly	commonly	ADV
inlawrev-18007	122	23	associated	associate	VERB
inlawrev-18007	122	24	with	with	ADP
inlawrev-18007	122	25	this	this	DET
inlawrev-18007	122	26	type	type	NOUN
inlawrev-18007	122	27	of	of	ADP
inlawrev-18007	122	28	crut	crut	NOUN
inlawrev-18007	122	29	,	,	PUNCT
inlawrev-18007	122	30	the	the	DET
inlawrev-18007	122	31	net	net	ADJ
inlawrev-18007	122	32	income	income	NOUN
inlawrev-18007	122	33	with	with	ADP
inlawrev-18007	122	34	make	make	VERB
inlawrev-18007	122	35	-	-	PUNCT
inlawrev-18007	122	36	up	up	ADP
inlawrev-18007	122	37	charitable	charitable	ADJ
inlawrev-18007	122	38	remainder	remainder	NOUN
inlawrev-18007	122	39	unitrust	unitrust	NOUN
inlawrev-18007	122	40	,	,	PUNCT
inlawrev-18007	122	41	or	or	CCONJ
inlawrev-18007	122	42	nim	nim	PROPN
inlawrev-18007	122	43	crut	crut	NOUN
inlawrev-18007	122	44	.	.	PUNCT
inlawrev-18007	123	1	despite	despite	SCONJ
inlawrev-18007	123	2	the	the	DET
inlawrev-18007	123	3	difference	difference	NOUN
inlawrev-18007	123	4	in	in	ADP
inlawrev-18007	123	5	payout26	payout26	NOUN
inlawrev-18007	123	6	structure	structure	NOUN
inlawrev-18007	123	7	between	between	ADP
inlawrev-18007	123	8	a	a	DET
inlawrev-18007	123	9	standard	standard	ADJ
inlawrev-18007	123	10	crut	crut	NOUN
inlawrev-18007	123	11	and	and	CCONJ
inlawrev-18007	123	12	a	a	DET
inlawrev-18007	123	13	n	n	NOUN
inlawrev-18007	123	14	i	i	PRON
inlawrev-18007	123	15	m	m	NOUN
inlawrev-18007	123	16	crut	crut	NOUN
inlawrev-18007	123	17	,	,	PUNCT
inlawrev-18007	123	18	the	the	DET
inlawrev-18007	123	19	computation	computation	NOUN
inlawrev-18007	123	20	of	of	ADP
inlawrev-18007	123	21	the	the	DET
inlawrev-18007	123	22	present	present	ADJ
inlawrev-18007	123	23	value	value	NOUN
inlawrev-18007	123	24	of	of	ADP
inlawrev-18007	123	25	the	the	DET
inlawrev-18007	123	26	charitable	charitable	ADJ
inlawrev-18007	123	27	remainder	remainder	NOUN
inlawrev-18007	123	28	interest	interest	NOUN
inlawrev-18007	123	29	(	(	PUNCT
inlawrev-18007	123	30	i.e.	i.e.	X
inlawrev-18007	123	31	,	,	PUNCT
inlawrev-18007	123	32	the	the	DET
inlawrev-18007	123	33	deductible	deductible	ADJ
inlawrev-18007	123	34	amount	amount	NOUN
inlawrev-18007	123	35	)	)	PUNCT
inlawrev-18007	123	36	is	be	AUX
inlawrev-18007	123	37	exactly	exactly	ADV
inlawrev-18007	123	38	the	the	DET
inlawrev-18007	123	39	same	same	ADJ
inlawrev-18007	123	40	for	for	ADP
inlawrev-18007	123	41	both	both	DET
inlawrev-18007	123	42	types	type	NOUN
inlawrev-18007	123	43	of	of	ADP
inlawrev-18007	123	44	crut.27	crut.27	ADJ
inlawrev-18007	123	45	3	3	NUM
inlawrev-18007	123	46	.	.	PUNCT
inlawrev-18007	124	1	use	use	NOUN
inlawrev-18007	124	2	of	of	ADP
inlawrev-18007	124	3	nim	nim	PROPN
inlawrev-18007	124	4	cruts	crut	NOUN
inlawrev-18007	124	5	in	in	ADP
inlawrev-18007	124	6	charitable	charitable	ADJ
inlawrev-18007	124	7	planning	planning	NOUN
inlawrev-18007	124	8	.	.	PUNCT
inlawrev-18007	124	9	—	—	PUNCT
inlawrev-18007	124	10	donors	donor	NOUN
inlawrev-18007	124	11	wishing	wish	VERB
inlawrev-18007	124	12	to	to	PART
inlawrev-18007	124	13	make	make	VERB
inlawrev-18007	124	14	charitable	charitable	ADJ
inlawrev-18007	124	15	contributions	contribution	NOUN
inlawrev-18007	124	16	of	of	ADP
inlawrev-18007	124	17	illiquid	illiquid	ADJ
inlawrev-18007	124	18	assets	asset	NOUN
inlawrev-18007	124	19	in	in	ADP
inlawrev-18007	124	20	exchange	exchange	NOUN
inlawrev-18007	124	21	for	for	ADP
inlawrev-18007	124	22	an	an	DET
inlawrev-18007	124	23	income	income	NOUN
inlawrev-18007	124	24	stream	stream	NOUN
inlawrev-18007	124	25	commonly	commonly	ADV
inlawrev-18007	124	26	use	use	VERB
inlawrev-18007	124	27	the	the	DET
inlawrev-18007	124	28	nim	nim	PROPN
inlawrev-18007	124	29	crut	crut	NOUN
inlawrev-18007	124	30	.	.	PUNCT
inlawrev-18007	125	1	the	the	DET
inlawrev-18007	125	2	nim	nim	PROPN
inlawrev-18007	125	3	crut	crut	NOUN
inlawrev-18007	125	4	is	be	AUX
inlawrev-18007	125	5	particularly	particularly	ADV
inlawrev-18007	125	6	suited	suit	VERB
inlawrev-18007	125	7	for	for	ADP
inlawrev-18007	125	8	this28	this28	ADJ
inlawrev-18007	125	9	income	income	NOUN
inlawrev-18007	125	10	beneficiary	beneficiary	NOUN
inlawrev-18007	125	11	,	,	PUNCT
inlawrev-18007	125	12	then	then	ADV
inlawrev-18007	125	13	there	there	PRON
inlawrev-18007	125	14	is	be	VERB
inlawrev-18007	125	15	no	no	DET
inlawrev-18007	125	16	estate	estate	NOUN
inlawrev-18007	125	17	inclusion	inclusion	NOUN
inlawrev-18007	125	18	of	of	ADP
inlawrev-18007	125	19	the	the	DET
inlawrev-18007	125	20	crt	crt	PROPN
inlawrev-18007	125	21	corpus	corpus	PROPN
inlawrev-18007	125	22	and	and	CCONJ
inlawrev-18007	125	23	,	,	PUNCT
inlawrev-18007	125	24	as	as	ADP
inlawrev-18007	125	25	a	a	DET
inlawrev-18007	125	26	result	result	NOUN
inlawrev-18007	125	27	,	,	PUNCT
inlawrev-18007	125	28	no	no	DET
inlawrev-18007	125	29	charitable	charitable	ADJ
inlawrev-18007	125	30	estate	estate	NOUN
inlawrev-18007	125	31	tax	tax	NOUN
inlawrev-18007	125	32	deduction	deduction	NOUN
inlawrev-18007	125	33	.	.	PUNCT
inlawrev-18007	126	1	see	see	VERB
inlawrev-18007	126	2	i	i	PRON
inlawrev-18007	126	3	d.	d.	PROPN
inlawrev-18007	126	4	21	21	NUM
inlawrev-18007	126	5	.	.	PUNCT
inlawrev-18007	127	1	treas	treas	PROPN
inlawrev-18007	127	2	.	.	PUNCT
inlawrev-18007	128	1	reg	reg	PROPN
inlawrev-18007	128	2	.	.	PUNCT
inlawrev-18007	129	1	§	§	PROPN
inlawrev-18007	129	2	1.664	1.664	NUM
inlawrev-18007	129	3	-	-	SYM
inlawrev-18007	129	4	3(d	3(d	NUM
inlawrev-18007	129	5	)	)	PUNCT
inlawrev-18007	129	6	(	(	PUNCT
inlawrev-18007	129	7	1972	1972	NUM
inlawrev-18007	129	8	)	)	PUNCT
inlawrev-18007	129	9	;	;	PUNCT
inlawrev-18007	129	10	see	see	VERB
inlawrev-18007	129	11	also	also	ADV
inlawrev-18007	129	12	treas	treas	PROPN
inlawrev-18007	129	13	.	.	PUNCT
inlawrev-18007	130	1	reg	reg	PROPN
inlawrev-18007	130	2	.	.	PUNCT
inlawrev-18007	131	1	§	§	PROPN
inlawrev-18007	131	2	1.664	1.664	NUM
inlawrev-18007	131	3	-	-	SYM
inlawrev-18007	131	4	4(a	4(a	NUM
inlawrev-18007	131	5	)	)	PUNCT
inlawrev-18007	131	6	(	(	PUNCT
inlawrev-18007	131	7	1972	1972	NUM
inlawrev-18007	131	8	)	)	PUNCT
inlawrev-18007	131	9	.	.	PUNCT
inlawrev-18007	132	1	22	22	NUM
inlawrev-18007	132	2	.	.	PUNCT
inlawrev-18007	132	3	i.r.c	i.r.c	NOUN
inlawrev-18007	132	4	.	.	PUNCT
inlawrev-18007	133	1	§	§	PROPN
inlawrev-18007	133	2	2055(e)(2)(a	2055(e)(2)(a	NUM
inlawrev-18007	133	3	)	)	PUNCT
inlawrev-18007	133	4	.	.	PUNCT
inlawrev-18007	134	1	23	23	NUM
inlawrev-18007	134	2	.	.	PUNCT
inlawrev-18007	135	1	“	"	PUNCT
inlawrev-18007	135	2	trust	trust	NOUN
inlawrev-18007	135	3	accounting	accounting	NOUN
inlawrev-18007	135	4	income	income	NOUN
inlawrev-18007	135	5	”	"	PUNCT
inlawrev-18007	135	6	is	be	AUX
inlawrev-18007	135	7	the	the	DET
inlawrev-18007	135	8	term	term	NOUN
inlawrev-18007	135	9	used	use	VERB
inlawrev-18007	135	10	to	to	PART
inlawrev-18007	135	11	describe	describe	VERB
inlawrev-18007	135	12	that	that	DET
inlawrev-18007	135	13	portion	portion	NOUN
inlawrev-18007	135	14	of	of	ADP
inlawrev-18007	135	15	a	a	DET
inlawrev-18007	135	16	trust	trust	NOUN
inlawrev-18007	135	17	portfolio	portfolio	NOUN
inlawrev-18007	135	18	’s	’s	PART
inlawrev-18007	135	19	total	total	ADJ
inlawrev-18007	135	20	return	return	NOUN
inlawrev-18007	135	21	realized	realize	VERB
inlawrev-18007	135	22	in	in	ADP
inlawrev-18007	135	23	the	the	DET
inlawrev-18007	135	24	form	form	NOUN
inlawrev-18007	135	25	of	of	ADP
inlawrev-18007	135	26	interest	interest	NOUN
inlawrev-18007	135	27	,	,	PUNCT
inlawrev-18007	135	28	dividends	dividend	NOUN
inlawrev-18007	135	29	,	,	PUNCT
inlawrev-18007	135	30	rents	rent	NOUN
inlawrev-18007	135	31	,	,	PUNCT
inlawrev-18007	135	32	and	and	CCONJ
inlawrev-18007	135	33	other	other	ADJ
inlawrev-18007	135	34	statutorily	statutorily	ADV
inlawrev-18007	135	35	defined	define	VERB
inlawrev-18007	135	36	categories	category	NOUN
inlawrev-18007	135	37	.	.	PUNCT
inlawrev-18007	136	1	unif	unif	PROPN
inlawrev-18007	136	2	.	.	PUNCT
inlawrev-18007	137	1	principal	principal	PROPN
inlawrev-18007	137	2	&	&	CCONJ
inlawrev-18007	137	3	income	income	PROPN
inlawrev-18007	137	4	act	act	PROPN
inlawrev-18007	137	5	(	(	PUNCT
inlawrev-18007	137	6	amended	amend	VERB
inlawrev-18007	137	7	2008	2008	NUM
inlawrev-18007	137	8	)	)	PUNCT
inlawrev-18007	137	9	§	§	PROPN
inlawrev-18007	137	10	104	104	NUM
inlawrev-18007	137	11	cmt	cmt	PROPN
inlawrev-18007	137	12	.	.	PROPN
inlawrev-18007	137	13	,	,	PUNCT
inlawrev-18007	137	14	7a	7a	NUM
inlawrev-18007	137	15	pt	pt	PROPN
inlawrev-18007	137	16	.	.	PROPN
inlawrev-18007	137	17	iii	iii	PROPN
inlawrev-18007	137	18	u.l.a	u.l.a	NOUN
inlawrev-18007	137	19	.	.	PUNCT
inlawrev-18007	138	1	363	363	NUM
inlawrev-18007	138	2	(	(	PUNCT
inlawrev-18007	138	3	supp	supp	PROPN
inlawrev-18007	138	4	.	.	PUNCT
inlawrev-18007	138	5	2010	2010	NUM
inlawrev-18007	138	6	)	)	PUNCT
inlawrev-18007	138	7	.	.	PUNCT
inlawrev-18007	139	1	trust	trust	NOUN
inlawrev-18007	139	2	accounting	accounting	NOUN
inlawrev-18007	139	3	income	income	NOUN
inlawrev-18007	139	4	is	be	AUX
inlawrev-18007	139	5	the	the	DET
inlawrev-18007	139	6	amount	amount	NOUN
inlawrev-18007	139	7	to	to	PART
inlawrev-18007	139	8	which	which	PRON
inlawrev-18007	139	9	an	an	DET
inlawrev-18007	139	10	income	income	NOUN
inlawrev-18007	139	11	beneficiary	beneficiary	NOUN
inlawrev-18007	139	12	is	be	AUX
inlawrev-18007	139	13	entitled	entitle	VERB
inlawrev-18007	139	14	when	when	SCONJ
inlawrev-18007	139	15	a	a	DET
inlawrev-18007	139	16	trust	trust	NOUN
inlawrev-18007	139	17	agreement	agreement	NOUN
inlawrev-18007	139	18	“	"	PUNCT
inlawrev-18007	139	19	express[es	express[es	PROPN
inlawrev-18007	139	20	]	]	PUNCT
inlawrev-18007	139	21	the	the	DET
inlawrev-18007	139	22	income	income	NOUN
inlawrev-18007	139	23	beneficiary	beneficiary	NOUN
inlawrev-18007	139	24	’s	’s	PART
inlawrev-18007	139	25	distribution	distribution	NOUN
inlawrev-18007	139	26	rights	right	NOUN
inlawrev-18007	139	27	in	in	ADP
inlawrev-18007	139	28	terms	term	NOUN
inlawrev-18007	139	29	of	of	ADP
inlawrev-18007	139	30	the	the	DET
inlawrev-18007	139	31	right	right	NOUN
inlawrev-18007	139	32	to	to	PART
inlawrev-18007	139	33	receive	receive	VERB
inlawrev-18007	139	34	‘	'	PUNCT
inlawrev-18007	139	35	income	income	NOUN
inlawrev-18007	139	36	.	.	PUNCT
inlawrev-18007	139	37	’	'	PUNCT
inlawrev-18007	139	38	”	"	PUNCT
inlawrev-18007	140	1	i	i	PRON
inlawrev-18007	140	2	d.	d.	PROPN
inlawrev-18007	140	3	24	24	NUM
inlawrev-18007	140	4	.	.	PUNCT
inlawrev-18007	141	1	i.r.c	i.r.c	NOUN
inlawrev-18007	141	2	.	.	PUNCT
inlawrev-18007	142	1	§	§	PROPN
inlawrev-18007	142	2	664(d)(3)(b	664(d)(3)(b	PROPN
inlawrev-18007	142	3	)	)	PUNCT
inlawrev-18007	142	4	.	.	PUNCT
inlawrev-18007	143	1	25	25	NUM
inlawrev-18007	143	2	.	.	PUNCT
inlawrev-18007	144	1	i	i	PRON
inlawrev-18007	144	2	d.	d.	PROPN
inlawrev-18007	144	3	26	26	NUM
inlawrev-18007	144	4	.	.	PUNCT
inlawrev-18007	145	1	the	the	DET
inlawrev-18007	145	2	make	make	VERB
inlawrev-18007	145	3	-	-	PUNCT
inlawrev-18007	145	4	up	up	ADP
inlawrev-18007	145	5	provision	provision	NOUN
inlawrev-18007	145	6	is	be	AUX
inlawrev-18007	145	7	optional	optional	ADJ
inlawrev-18007	145	8	.	.	PUNCT
inlawrev-18007	146	1	i.r.c	i.r.c	NOUN
inlawrev-18007	146	2	.	.	PUNCT
inlawrev-18007	147	1	§	§	PROPN
inlawrev-18007	147	2	664(d)(3	664(d)(3	NOUN
inlawrev-18007	147	3	)	)	PUNCT
inlawrev-18007	147	4	(	(	PUNCT
inlawrev-18007	147	5	“	"	PUNCT
inlawrev-18007	147	6	[	[	X
inlawrev-18007	147	7	t]he	t]he	X
inlawrev-18007	147	8	trust	trust	NOUN
inlawrev-18007	147	9	instrument	instrument	NOUN
inlawrev-18007	147	10	may	may	AUX
inlawrev-18007	147	11	provide	provide	VERB
inlawrev-18007	147	12	that	that	SCONJ
inlawrev-18007	147	13	the	the	DET
inlawrev-18007	147	14	trustee	trustee	NOUN
inlawrev-18007	147	15	shall	shall	AUX
inlawrev-18007	147	16	pay	pay	VERB
inlawrev-18007	147	17	the	the	DET
inlawrev-18007	147	18	income	income	NOUN
inlawrev-18007	147	19	beneficiary	beneficiary	NOUN
inlawrev-18007	147	20	for	for	ADP
inlawrev-18007	147	21	any	any	DET
inlawrev-18007	147	22	year	year	NOUN
inlawrev-18007	147	23	–	–	PUNCT
inlawrev-18007	147	24	.	.	PUNCT
inlawrev-18007	147	25	.	.	PUNCT
inlawrev-18007	147	26	.	.	PUNCT
inlawrev-18007	148	1	(	(	PUNCT
inlawrev-18007	148	2	b	b	X
inlawrev-18007	148	3	)	)	PUNCT
inlawrev-18007	148	4	any	any	DET
inlawrev-18007	148	5	amount	amount	NOUN
inlawrev-18007	148	6	of	of	ADP
inlawrev-18007	148	7	the	the	DET
inlawrev-18007	148	8	trust	trust	NOUN
inlawrev-18007	148	9	income	income	NOUN
inlawrev-18007	148	10	which	which	PRON
inlawrev-18007	148	11	is	be	AUX
inlawrev-18007	148	12	in	in	ADP
inlawrev-18007	148	13	excess	excess	NOUN
inlawrev-18007	148	14	of	of	ADP
inlawrev-18007	148	15	[	[	PUNCT
inlawrev-18007	148	16	the	the	DET
inlawrev-18007	148	17	annual	annual	ADJ
inlawrev-18007	148	18	unitrust	unitrust	NOUN
inlawrev-18007	148	19	amount	amount	NOUN
inlawrev-18007	148	20	]	]	PUNCT
inlawrev-18007	148	21	.	.	PUNCT
inlawrev-18007	148	22	”	"	PUNCT
inlawrev-18007	149	1	(	(	PUNCT
inlawrev-18007	149	2	emphasis	emphasis	NOUN
inlawrev-18007	149	3	added	add	VERB
inlawrev-18007	149	4	)	)	PUNCT
inlawrev-18007	149	5	)	)	PUNCT
inlawrev-18007	149	6	;	;	PUNCT
inlawrev-18007	149	7	see	see	VERB
inlawrev-18007	149	8	also	also	ADV
inlawrev-18007	149	9	rev	rev	VERB
inlawrev-18007	149	10	.	.	PUNCT
inlawrev-18007	150	1	rul	rul	NOUN
inlawrev-18007	150	2	.	.	PUNCT
inlawrev-18007	151	1	72	72	NUM
inlawrev-18007	151	2	-	-	SYM
inlawrev-18007	151	3	395	395	NUM
inlawrev-18007	151	4	§	§	PROPN
inlawrev-18007	151	5	7.01	7.01	NUM
inlawrev-18007	151	6	cmt	cmt	NOUN
inlawrev-18007	151	7	.	.	PROPN
inlawrev-18007	151	8	1	1	NUM
inlawrev-18007	151	9	,	,	PUNCT
inlawrev-18007	151	10	1972	1972	NUM
inlawrev-18007	151	11	-	-	SYM
inlawrev-18007	151	12	2	2	NUM
inlawrev-18007	151	13	c.b	c.b	PROPN
inlawrev-18007	151	14	.	.	PROPN
inlawrev-18007	151	15	340	340	NUM
inlawrev-18007	151	16	,	,	PUNCT
inlawrev-18007	151	17	350	350	NUM
inlawrev-18007	151	18	(	(	PUNCT
inlawrev-18007	151	19	explaining	explain	VERB
inlawrev-18007	151	20	that	that	SCONJ
inlawrev-18007	151	21	“	"	PUNCT
inlawrev-18007	151	22	[	[	X
inlawrev-18007	151	23	m]akeup	m]akeup	X
inlawrev-18007	151	24	of	of	ADP
inlawrev-18007	151	25	deficiencies	deficiency	NOUN
inlawrev-18007	151	26	[	[	X
inlawrev-18007	151	27	is	be	AUX
inlawrev-18007	151	28	]	]	PUNCT
inlawrev-18007	151	29	not	not	PART
inlawrev-18007	151	30	required	require	VERB
inlawrev-18007	151	31	”	"	PUNCT
inlawrev-18007	151	32	(	(	PUNCT
inlawrev-18007	151	33	emphasis	emphasis	NOUN
inlawrev-18007	151	34	omitted	omit	VERB
inlawrev-18007	151	35	)	)	PUNCT
inlawrev-18007	151	36	)	)	PUNCT
inlawrev-18007	151	37	.	.	PUNCT
inlawrev-18007	152	1	in	in	ADP
inlawrev-18007	152	2	rare	rare	ADJ
inlawrev-18007	152	3	cases	case	NOUN
inlawrev-18007	152	4	this	this	DET
inlawrev-18007	152	5	provision	provision	NOUN
inlawrev-18007	152	6	is	be	AUX
inlawrev-18007	152	7	omitted	omit	VERB
inlawrev-18007	152	8	and	and	CCONJ
inlawrev-18007	152	9	the	the	DET
inlawrev-18007	152	10	resulting	result	VERB
inlawrev-18007	152	11	trust	trust	NOUN
inlawrev-18007	152	12	is	be	AUX
inlawrev-18007	152	13	typically	typically	ADV
inlawrev-18007	152	14	called	call	VERB
inlawrev-18007	152	15	a	a	DET
inlawrev-18007	152	16	“	"	PUNCT
inlawrev-18007	152	17	net	net	ADJ
inlawrev-18007	152	18	income	income	NOUN
inlawrev-18007	152	19	charitable	charitable	ADJ
inlawrev-18007	152	20	remainder	remainder	NOUN
inlawrev-18007	152	21	unitrust	unitrust	NOUN
inlawrev-18007	152	22	,	,	PUNCT
inlawrev-18007	152	23	”	"	PUNCT
inlawrev-18007	152	24	or	or	CCONJ
inlawrev-18007	152	25	nicrut	nicrut	NOUN
inlawrev-18007	152	26	.	.	PUNCT
inlawrev-18007	153	1	27	27	NUM
inlawrev-18007	153	2	.	.	PUNCT
inlawrev-18007	154	1	see	see	VERB
inlawrev-18007	154	2	rev	rev	PROPN
inlawrev-18007	154	3	.	.	PROPN
inlawrev-18007	154	4	rul	rul	PROPN
inlawrev-18007	154	5	.	.	PUNCT
inlawrev-18007	155	1	72	72	NUM
inlawrev-18007	155	2	-	-	SYM
inlawrev-18007	155	3	395	395	NUM
inlawrev-18007	155	4	§	§	PROPN
inlawrev-18007	155	5	7.01	7.01	NUM
inlawrev-18007	155	6	cmt	cmt	NOUN
inlawrev-18007	155	7	.	.	PROPN
inlawrev-18007	155	8	2	2	NUM
inlawrev-18007	155	9	,	,	PUNCT
inlawrev-18007	155	10	1972	1972	NUM
inlawrev-18007	155	11	-	-	SYM
inlawrev-18007	155	12	2	2	NUM
inlawrev-18007	155	13	c.b	c.b	PROPN
inlawrev-18007	155	14	.	.	PROPN
inlawrev-18007	155	15	340	340	NUM
inlawrev-18007	155	16	,	,	PUNCT
inlawrev-18007	155	17	350	350	NUM
inlawrev-18007	155	18	(	(	PUNCT
inlawrev-18007	155	19	“	"	PUNCT
inlawrev-18007	155	20	[	[	X
inlawrev-18007	155	21	n]otwithstanding	n]otwithstande	VERB
inlawrev-18007	155	22	the	the	DET
inlawrev-18007	155	23	[	[	X
inlawrev-18007	155	24	net	net	ADJ
inlawrev-18007	155	25	income	income	NOUN
inlawrev-18007	155	26	limitation	limitation	NOUN
inlawrev-18007	155	27	]	]	PUNCT
inlawrev-18007	155	28	,	,	PUNCT
inlawrev-18007	155	29	the	the	DET
inlawrev-18007	155	30	computation	computation	NOUN
inlawrev-18007	155	31	of	of	ADP
inlawrev-18007	155	32	the	the	DET
inlawrev-18007	155	33	charitable	charitable	ADJ
inlawrev-18007	155	34	deduction	deduction	NOUN
inlawrev-18007	155	35	will	will	AUX
inlawrev-18007	155	36	be	be	AUX
inlawrev-18007	155	37	determined	determine	VERB
inlawrev-18007	155	38	on	on	ADP
inlawrev-18007	155	39	the	the	DET
inlawrev-18007	155	40	basis	basis	NOUN
inlawrev-18007	155	41	that	that	SCONJ
inlawrev-18007	155	42	the	the	DET
inlawrev-18007	155	43	regular	regular	ADJ
inlawrev-18007	155	44	unitrust	unitrust	NOUN
inlawrev-18007	155	45	amount	amount	NOUN
inlawrev-18007	155	46	will	will	AUX
inlawrev-18007	155	47	be	be	AUX
inlawrev-18007	155	48	distributed	distribute	VERB
inlawrev-18007	155	49	in	in	ADP
inlawrev-18007	155	50	each	each	DET
inlawrev-18007	155	51	taxable	taxable	ADJ
inlawrev-18007	155	52	year	year	NOUN
inlawrev-18007	155	53	of	of	ADP
inlawrev-18007	155	54	the	the	DET
inlawrev-18007	155	55	trust	trust	NOUN
inlawrev-18007	155	56	.	.	PUNCT
inlawrev-18007	155	57	”	"	PUNCT
inlawrev-18007	155	58	)	)	PUNCT
inlawrev-18007	155	59	.	.	PUNCT
inlawrev-18007	156	1	28	28	NUM
inlawrev-18007	156	2	.	.	PUNCT
inlawrev-18007	157	1	see	see	VERB
inlawrev-18007	157	2	b.	b.	PROPN
inlawrev-18007	157	3	howard	howard	PROPN
inlawrev-18007	157	4	pearson	pearson	PROPN
inlawrev-18007	157	5	,	,	PUNCT
inlawrev-18007	157	6	charitable	charitable	ADJ
inlawrev-18007	157	7	remainder	remainder	NOUN
inlawrev-18007	157	8	trusts	trust	NOUN
inlawrev-18007	157	9	and	and	CCONJ
inlawrev-18007	157	10	other	other	ADJ
inlawrev-18007	157	11	charitable	charitable	ADJ
inlawrev-18007	157	12	techniques	technique	NOUN
inlawrev-18007	157	13	,	,	PUNCT
inlawrev-18007	157	14	in	in	ADP
inlawrev-18007	157	15	30th	30th	ADJ
inlawrev-18007	157	16	annual	annual	ADJ
inlawrev-18007	157	17	estate	estate	NOUN
inlawrev-18007	157	18	planning	planning	NOUN
inlawrev-18007	157	19	institute	institute	NOUN
inlawrev-18007	157	20	,	,	PUNCT
inlawrev-18007	157	21	at	at	ADP
inlawrev-18007	157	22	967	967	NUM
inlawrev-18007	157	23	,	,	PUNCT
inlawrev-18007	157	24	976	976	NUM
inlawrev-18007	157	25	-	-	SYM
inlawrev-18007	157	26	77	77	NUM
inlawrev-18007	157	27	(	(	PUNCT
inlawrev-18007	157	28	pli	pli	PROPN
inlawrev-18007	157	29	tax	tax	PROPN
inlawrev-18007	157	30	law	law	PROPN
inlawrev-18007	157	31	&	&	CCONJ
inlawrev-18007	157	32	est	est	PROPN
inlawrev-18007	157	33	.	.	PUNCT
inlawrev-18007	158	1	plan	plan	PROPN
inlawrev-18007	158	2	.	.	PUNCT
inlawrev-18007	159	1	,	,	PUNCT
inlawrev-18007	159	2	course	course	NOUN
inlawrev-18007	159	3	handbook	handbook	NOUN
inlawrev-18007	159	4	series	series	PROPN
inlawrev-18007	159	5	no	no	PROPN
inlawrev-18007	159	6	.	.	PUNCT
inlawrev-18007	160	1	d-283	d-283	PROPN
inlawrev-18007	160	2	,	,	PUNCT
inlawrev-18007	160	3	1999	1999	NUM
inlawrev-18007	160	4	)	)	PUNCT
inlawrev-18007	160	5	.	.	PUNCT
inlawrev-18007	161	1	2012	2012	NUM
inlawrev-18007	161	2	]	]	PUNCT
inlawrev-18007	161	3	indiana	indiana	PROPN
inlawrev-18007	161	4	’s	’s	PROPN
inlawrev-18007	161	5	uniform	uniform	PROPN
inlawrev-18007	161	6	principal	principal	NOUN
inlawrev-18007	161	7	and	and	CCONJ
inlawrev-18007	161	8	incom	incom	PROPN
inlawrev-18007	161	9	e	e	PROPN
inlawrev-18007	161	10	act	act	VERB
inlawrev-18007	161	11	845	845	NUM
inlawrev-18007	161	12	type	type	NOUN
inlawrev-18007	161	13	of	of	ADP
inlawrev-18007	161	14	contribution	contribution	NOUN
inlawrev-18007	161	15	because	because	SCONJ
inlawrev-18007	161	16	,	,	PUNCT
inlawrev-18007	161	17	unlike	unlike	ADP
inlawrev-18007	161	18	a	a	DET
inlawrev-18007	161	19	crat	crat	NOUN
inlawrev-18007	161	20	or	or	CCONJ
inlawrev-18007	161	21	a	a	DET
inlawrev-18007	161	22	standard	standard	ADJ
inlawrev-18007	161	23	crut	crut	NOUN
inlawrev-18007	161	24	,	,	PUNCT
inlawrev-18007	161	25	a	a	DET
inlawrev-18007	161	26	nim	nim	PROPN
inlawrev-18007	161	27	crut	crut	NOUN
inlawrev-18007	161	28	is	be	AUX
inlawrev-18007	161	29	not	not	PART
inlawrev-18007	161	30	required	require	VERB
inlawrev-18007	161	31	to	to	PART
inlawrev-18007	161	32	make	make	VERB
inlawrev-18007	161	33	a	a	DET
inlawrev-18007	161	34	distribution	distribution	NOUN
inlawrev-18007	161	35	to	to	ADP
inlawrev-18007	161	36	an	an	DET
inlawrev-18007	161	37	income	income	NOUN
inlawrev-18007	161	38	beneficiary	beneficiary	NOUN
inlawrev-18007	161	39	unless	unless	SCONJ
inlawrev-18007	161	40	the	the	DET
inlawrev-18007	161	41	trust	trust	NOUN
inlawrev-18007	161	42	receives	receive	VERB
inlawrev-18007	161	43	trust	trust	NOUN
inlawrev-18007	161	44	accounting	accounting	NOUN
inlawrev-18007	161	45	income	income	NOUN
inlawrev-18007	161	46	.	.	PUNCT
inlawrev-18007	162	1	thus	thus	ADV
inlawrev-18007	162	2	,	,	PUNCT
inlawrev-18007	162	3	for	for	ADP
inlawrev-18007	162	4	example	example	NOUN
inlawrev-18007	162	5	,	,	PUNCT
inlawrev-18007	162	6	the	the	DET
inlawrev-18007	162	7	nim	nim	PROPN
inlawrev-18007	162	8	crut	crut	PROPN
inlawrev-18007	162	9	trustee	trustee	NOUN
inlawrev-18007	162	10	in	in	ADP
inlawrev-18007	162	11	possession	possession	NOUN
inlawrev-18007	162	12	of	of	ADP
inlawrev-18007	162	13	an	an	DET
inlawrev-18007	162	14	illiquid	illiquid	ADJ
inlawrev-18007	162	15	asset	asset	NOUN
inlawrev-18007	162	16	,	,	PUNCT
inlawrev-18007	162	17	such	such	ADJ
inlawrev-18007	162	18	as	as	ADP
inlawrev-18007	162	19	raw	raw	ADJ
inlawrev-18007	162	20	land	land	NOUN
inlawrev-18007	162	21	,	,	PUNCT
inlawrev-18007	162	22	is	be	AUX
inlawrev-18007	162	23	not	not	PART
inlawrev-18007	162	24	required	require	VERB
inlawrev-18007	162	25	to	to	PART
inlawrev-18007	162	26	make	make	VERB
inlawrev-18007	162	27	a	a	DET
inlawrev-18007	162	28	distribution	distribution	NOUN
inlawrev-18007	162	29	until	until	SCONJ
inlawrev-18007	162	30	the	the	DET
inlawrev-18007	162	31	land	land	NOUN
inlawrev-18007	162	32	is	be	AUX
inlawrev-18007	162	33	sold	sell	VERB
inlawrev-18007	162	34	and	and	CCONJ
inlawrev-18007	162	35	the	the	DET
inlawrev-18007	162	36	proceeds	proceed	NOUN
inlawrev-18007	162	37	are	be	AUX
inlawrev-18007	162	38	invested	invest	VERB
inlawrev-18007	162	39	in	in	ADP
inlawrev-18007	162	40	an	an	DET
inlawrev-18007	162	41	incomeproducing	incomeproducing	NOUN
inlawrev-18007	162	42	portfolio	portfolio	NOUN
inlawrev-18007	162	43	.	.	PUNCT
inlawrev-18007	163	1	w	w	PROPN
inlawrev-18007	163	2	ere	ere	PROPN
inlawrev-18007	164	1	this	this	DET
inlawrev-18007	164	2	property	property	NOUN
inlawrev-18007	164	3	contributed	contribute	VERB
inlawrev-18007	164	4	to	to	ADP
inlawrev-18007	164	5	a	a	DET
inlawrev-18007	164	6	crat	crat	NOUN
inlawrev-18007	164	7	or	or	CCONJ
inlawrev-18007	164	8	a	a	DET
inlawrev-18007	164	9	standard	standard	ADJ
inlawrev-18007	164	10	crut	crut	NOUN
inlawrev-18007	164	11	,	,	PUNCT
inlawrev-18007	164	12	the	the	DET
inlawrev-18007	164	13	trustee	trustee	NOUN
inlawrev-18007	164	14	would	would	AUX
inlawrev-18007	164	15	be	be	AUX
inlawrev-18007	164	16	required	require	VERB
inlawrev-18007	164	17	to	to	PART
inlawrev-18007	164	18	make	make	VERB
inlawrev-18007	164	19	a	a	DET
inlawrev-18007	164	20	distribution	distribution	NOUN
inlawrev-18007	164	21	according	accord	VERB
inlawrev-18007	164	22	to	to	ADP
inlawrev-18007	164	23	the	the	DET
inlawrev-18007	164	24	distribution	distribution	NOUN
inlawrev-18007	164	25	schedule	schedule	NOUN
inlawrev-18007	164	26	defined	define	VERB
inlawrev-18007	164	27	in	in	ADP
inlawrev-18007	164	28	the	the	DET
inlawrev-18007	164	29	trust	trust	NOUN
inlawrev-18007	164	30	agreement	agreement	NOUN
inlawrev-18007	164	31	.	.	PUNCT
inlawrev-18007	165	1	failure	failure	NOUN
inlawrev-18007	165	2	to	to	PART
inlawrev-18007	165	3	make	make	VERB
inlawrev-18007	165	4	distributions	distribution	NOUN
inlawrev-18007	165	5	when	when	SCONJ
inlawrev-18007	165	6	required	require	VERB
inlawrev-18007	165	7	will	will	AUX
inlawrev-18007	165	8	generally	generally	ADV
inlawrev-18007	165	9	cause	cause	VERB
inlawrev-18007	165	10	a	a	DET
inlawrev-18007	165	11	charitable	charitable	ADJ
inlawrev-18007	165	12	remainder	remainder	NOUN
inlawrev-18007	165	13	trust	trust	NOUN
inlawrev-18007	165	14	to	to	PART
inlawrev-18007	165	15	lose	lose	VERB
inlawrev-18007	165	16	its	its	PRON
inlawrev-18007	165	17	taxqualified	taxqualified	ADJ
inlawrev-18007	165	18	status	status	NOUN
inlawrev-18007	165	19	,	,	PUNCT
inlawrev-18007	165	20	potentially	potentially	ADV
inlawrev-18007	165	21	resulting	result	VERB
inlawrev-18007	165	22	in	in	ADP
inlawrev-18007	165	23	catastrophic	catastrophic	ADJ
inlawrev-18007	165	24	results	result	NOUN
inlawrev-18007	165	25	to	to	ADP
inlawrev-18007	165	26	the	the	DET
inlawrev-18007	165	27	donor.29	donor.29	NOUN
inlawrev-18007	165	28	nim	nim	PROPN
inlawrev-18007	165	29	cruts	crut	NOUN
inlawrev-18007	165	30	are	be	AUX
inlawrev-18007	165	31	used	use	VERB
inlawrev-18007	165	32	much	much	ADV
inlawrev-18007	165	33	less	less	ADV
inlawrev-18007	165	34	frequently	frequently	ADV
inlawrev-18007	165	35	than	than	ADP
inlawrev-18007	165	36	crats	crat	NOUN
inlawrev-18007	165	37	or	or	CCONJ
inlawrev-18007	165	38	standard	standard	ADJ
inlawrev-18007	165	39	cruts	crut	NOUN
inlawrev-18007	165	40	.	.	PUNCT
inlawrev-18007	166	1	this	this	PRON
inlawrev-18007	166	2	is	be	AUX
inlawrev-18007	166	3	most	most	ADV
inlawrev-18007	166	4	likely	likely	ADJ
inlawrev-18007	166	5	because	because	SCONJ
inlawrev-18007	166	6	income	income	NOUN
inlawrev-18007	166	7	distributions	distribution	NOUN
inlawrev-18007	166	8	from	from	ADP
inlawrev-18007	166	9	a	a	DET
inlawrev-18007	166	10	nim	nim	PROPN
inlawrev-18007	166	11	crut	crut	NOUN
inlawrev-18007	166	12	are	be	AUX
inlawrev-18007	166	13	limited	limit	VERB
inlawrev-18007	166	14	to	to	ADP
inlawrev-18007	166	15	the	the	DET
inlawrev-18007	166	16	trust	trust	NOUN
inlawrev-18007	166	17	’s	’s	PART
inlawrev-18007	166	18	net	net	ADJ
inlawrev-18007	166	19	income	income	NOUN
inlawrev-18007	166	20	instead	instead	ADV
inlawrev-18007	166	21	of	of	ADP
inlawrev-18007	166	22	a	a	DET
inlawrev-18007	166	23	more	more	ADV
inlawrev-18007	166	24	predictable	predictable	ADJ
inlawrev-18007	166	25	(	(	PUNCT
inlawrev-18007	166	26	and	and	CCONJ
inlawrev-18007	166	27	,	,	PUNCT
inlawrev-18007	166	28	in	in	ADP
inlawrev-18007	166	29	many	many	ADJ
inlawrev-18007	166	30	cases	case	NOUN
inlawrev-18007	166	31	,	,	PUNCT
inlawrev-18007	166	32	larger	large	ADJ
inlawrev-18007	166	33	)	)	PUNCT
inlawrev-18007	166	34	annuity	annuity	NOUN
inlawrev-18007	166	35	or	or	CCONJ
inlawrev-18007	166	36	unitrust	unitrust	NOUN
inlawrev-18007	166	37	am	be	AUX
inlawrev-18007	166	38	ount	ount	ADJ
inlawrev-18007	166	39	.	.	PUNCT
inlawrev-18007	167	1	in	in	ADP
inlawrev-18007	167	2	2007	2007	NUM
inlawrev-18007	167	3	,	,	PUNCT
inlawrev-18007	167	4	for	for	ADP
inlawrev-18007	167	5	example	example	NOUN
inlawrev-18007	167	6	,	,	PUNCT
inlawrev-18007	167	7	21,475	21,475	NUM
inlawrev-18007	167	8	nim	nim	PROPN
inlawrev-18007	167	9	crut	crut	PROPN
inlawrev-18007	167	10	returns	return	NOUN
inlawrev-18007	167	11	were	be	AUX
inlawrev-18007	167	12	filed	file	VERB
inlawrev-18007	167	13	compared	compare	VERB
inlawrev-18007	167	14	with	with	ADP
inlawrev-18007	167	15	74,773	74,773	NUM
inlawrev-18007	167	16	returns	return	NOUN
inlawrev-18007	167	17	filed	file	VERB
inlawrev-18007	167	18	by	by	ADP
inlawrev-18007	167	19	standard	standard	ADJ
inlawrev-18007	167	20	cruts	crut	NOUN
inlawrev-18007	167	21	.	.	PUNCT
inlawrev-18007	168	1	based	base	VERB
inlawrev-18007	168	2	on30	on30	PROPN
inlawrev-18007	168	3	these	these	DET
inlawrev-18007	168	4	statistics	statistic	NOUN
inlawrev-18007	168	5	,	,	PUNCT
inlawrev-18007	168	6	nim	nim	PROPN
inlawrev-18007	168	7	cruts	crut	NOUN
inlawrev-18007	168	8	represented	represent	VERB
inlawrev-18007	168	9	22.3	22.3	NUM
inlawrev-18007	168	10	%	%	NOUN
inlawrev-18007	168	11	of	of	ADP
inlawrev-18007	168	12	all	all	DET
inlawrev-18007	168	13	charitable	charitable	ADJ
inlawrev-18007	168	14	remainder	remainder	NOUN
inlawrev-18007	168	15	unitrusts	unitrust	NOUN
inlawrev-18007	168	16	filing	file	VERB
inlawrev-18007	168	17	returns	return	NOUN
inlawrev-18007	168	18	in	in	ADP
inlawrev-18007	168	19	2007.31	2007.31	NUM
inlawrev-18007	168	20	4	4	NUM
inlawrev-18007	168	21	.	.	PUNCT
inlawrev-18007	169	1	the	the	DET
inlawrev-18007	169	2	intersection	intersection	NOUN
inlawrev-18007	169	3	of	of	ADP
inlawrev-18007	169	4	federal	federal	ADJ
inlawrev-18007	169	5	income	income	NOUN
inlawrev-18007	169	6	tax	tax	NOUN
inlawrev-18007	169	7	law	law	NOUN
inlawrev-18007	169	8	and	and	CCONJ
inlawrev-18007	169	9	state	state	NOUN
inlawrev-18007	169	10	principal	principal	NOUN
inlawrev-18007	169	11	and	and	CCONJ
inlawrev-18007	169	12	income	income	NOUN
inlawrev-18007	169	13	law	law	NOUN
inlawrev-18007	169	14	.	.	PUNCT
inlawrev-18007	169	15	—	—	PUNCT
inlawrev-18007	169	16	treasury	treasury	NOUN
inlawrev-18007	169	17	regulation	regulation	NOUN
inlawrev-18007	169	18	section	section	NOUN
inlawrev-18007	169	19	1.664	1.664	NUM
inlawrev-18007	169	20	-	-	SYM
inlawrev-18007	169	21	3(a)(1)(i)(b)(3	3(a)(1)(i)(b)(3	NUM
inlawrev-18007	169	22	)	)	PUNCT
inlawrev-18007	169	23	states	state	NOUN
inlawrev-18007	169	24	that	that	SCONJ
inlawrev-18007	169	25	“	"	PUNCT
inlawrev-18007	169	26	trust	trust	NOUN
inlawrev-18007	169	27	income	income	NOUN
inlawrev-18007	169	28	generally	generally	ADV
inlawrev-18007	169	29	means	mean	VERB
inlawrev-18007	169	30	income	income	NOUN
inlawrev-18007	169	31	as	as	SCONJ
inlawrev-18007	169	32	defined	define	VERB
inlawrev-18007	169	33	under	under	ADP
inlawrev-18007	169	34	[	[	X
inlawrev-18007	169	35	i.r.c	i.r.c	NOUN
inlawrev-18007	169	36	.	.	PUNCT
inlawrev-18007	170	1	§	§	NOUN
inlawrev-18007	170	2	]	]	X
inlawrev-18007	170	3	643(b	643(b	PROPN
inlawrev-18007	170	4	)	)	PUNCT
inlawrev-18007	170	5	and	and	CCONJ
inlawrev-18007	170	6	the	the	DET
inlawrev-18007	170	7	applicable	applicable	ADJ
inlawrev-18007	170	8	regulations	regulation	NOUN
inlawrev-18007	170	9	.	.	PUNCT
inlawrev-18007	170	10	”	"	PUNCT
inlawrev-18007	171	1	internal	internal	ADJ
inlawrev-18007	171	2	revenue	revenue	NOUN
inlawrev-18007	171	3	code	code	NOUN
inlawrev-18007	171	4	section	section	NOUN
inlawrev-18007	171	5	643(b	643(b	PROPN
inlawrev-18007	171	6	)	)	PUNCT
inlawrev-18007	171	7	specifies	specifie	NOUN
inlawrev-18007	171	8	that32	that32	VERB
inlawrev-18007	172	1	“	"	PUNCT
inlawrev-18007	172	2	the	the	DET
inlawrev-18007	172	3	term	term	NOUN
inlawrev-18007	172	4	‘	'	PUNCT
inlawrev-18007	172	5	income	income	NOUN
inlawrev-18007	172	6	,	,	PUNCT
inlawrev-18007	172	7	’	'	PUNCT
inlawrev-18007	172	8	when	when	SCONJ
inlawrev-18007	172	9	not	not	PART
inlawrev-18007	172	10	preceded	precede	VERB
inlawrev-18007	172	11	by	by	ADP
inlawrev-18007	172	12	the	the	DET
inlawrev-18007	172	13	words	word	NOUN
inlawrev-18007	172	14	‘	'	PUNCT
inlawrev-18007	172	15	taxable	taxable	ADJ
inlawrev-18007	172	16	,	,	PUNCT
inlawrev-18007	172	17	’	'	PUNCT
inlawrev-18007	172	18	‘	'	PUNCT
inlawrev-18007	172	19	distributable	distributable	ADJ
inlawrev-18007	172	20	net	net	NOUN
inlawrev-18007	172	21	,	,	PUNCT
inlawrev-18007	172	22	’	'	PUNCT
inlawrev-18007	172	23	‘	'	PUNCT
inlawrev-18007	172	24	undistributed	undistributed	ADJ
inlawrev-18007	172	25	net	net	NOUN
inlawrev-18007	172	26	,	,	PUNCT
inlawrev-18007	172	27	’	'	PUNCT
inlawrev-18007	172	28	or	or	CCONJ
inlawrev-18007	172	29	‘	'	PUNCT
inlawrev-18007	172	30	gross	gross	ADJ
inlawrev-18007	172	31	,	,	PUNCT
inlawrev-18007	172	32	’	'	PUNCT
inlawrev-18007	172	33	means	mean	VERB
inlawrev-18007	172	34	the	the	DET
inlawrev-18007	172	35	amount	amount	NOUN
inlawrev-18007	172	36	of	of	ADP
inlawrev-18007	172	37	income	income	NOUN
inlawrev-18007	172	38	of	of	ADP
inlawrev-18007	172	39	the	the	DET
inlawrev-18007	172	40	estate	estate	NOUN
inlawrev-18007	172	41	or	or	CCONJ
inlawrev-18007	172	42	trust	trust	NOUN
inlawrev-18007	172	43	for	for	ADP
inlawrev-18007	172	44	the	the	DET
inlawrev-18007	172	45	taxable	taxable	ADJ
inlawrev-18007	172	46	year	year	NOUN
inlawrev-18007	172	47	determined	determine	VERB
inlawrev-18007	172	48	under	under	ADP
inlawrev-18007	172	49	the	the	DET
inlawrev-18007	172	50	terms	term	NOUN
inlawrev-18007	172	51	of	of	ADP
inlawrev-18007	172	52	the	the	DET
inlawrev-18007	172	53	governing	govern	VERB
inlawrev-18007	172	54	instrument	instrument	NOUN
inlawrev-18007	172	55	and	and	CCONJ
inlawrev-18007	172	56	applicable	applicable	ADJ
inlawrev-18007	172	57	local	local	ADJ
inlawrev-18007	172	58	law	law	NOUN
inlawrev-18007	172	59	.	.	PUNCT
inlawrev-18007	172	60	”	"	PUNCT
inlawrev-18007	173	1	the	the	DET
inlawrev-18007	173	2	applicable	applicable	ADJ
inlawrev-18007	173	3	local	local	ADJ
inlawrev-18007	173	4	law	law	NOUN
inlawrev-18007	173	5	in	in	ADP
inlawrev-18007	173	6	indiana	indiana	PROPN
inlawrev-18007	173	7	is	be	AUX
inlawrev-18007	173	8	the	the	DET
inlawrev-18007	173	9	indiana	indiana	PROPN
inlawrev-18007	173	10	a	a	DET
inlawrev-18007	173	11	ct.33	ct.33	PROPN
inlawrev-18007	173	12	34	34	NUM
inlawrev-18007	173	13	b.	b.	NOUN
inlawrev-18007	174	1	the	the	DET
inlawrev-18007	174	2	m	m	VERB
inlawrev-18007	174	3	odernization	odernization	NOUN
inlawrev-18007	174	4	of	of	ADP
inlawrev-18007	174	5	principal	principal	NOUN
inlawrev-18007	174	6	and	and	CCONJ
inlawrev-18007	174	7	income	income	NOUN
inlawrev-18007	174	8	accounting	accounting	NOUN
inlawrev-18007	174	9	:	:	PUNCT
inlawrev-18007	174	10	a	a	DET
inlawrev-18007	174	11	play	play	NOUN
inlawrev-18007	174	12	in	in	ADP
inlawrev-18007	174	13	two	two	NUM
inlawrev-18007	174	14	acts	act	NOUN
inlawrev-18007	174	15	in	in	ADP
inlawrev-18007	174	16	administering	administer	VERB
inlawrev-18007	174	17	a	a	DET
inlawrev-18007	174	18	trust	trust	NOUN
inlawrev-18007	174	19	,	,	PUNCT
inlawrev-18007	174	20	a	a	DET
inlawrev-18007	174	21	trustee	trustee	NOUN
inlawrev-18007	174	22	is	be	AUX
inlawrev-18007	174	23	bound	bind	VERB
inlawrev-18007	174	24	by	by	ADP
inlawrev-18007	174	25	a	a	DET
inlawrev-18007	174	26	duty	duty	NOUN
inlawrev-18007	174	27	of	of	ADP
inlawrev-18007	174	28	impartiality	impartiality	NOUN
inlawrev-18007	174	29	to	to	PART
inlawrev-18007	174	30	balance	balance	VERB
inlawrev-18007	174	31	29	29	NUM
inlawrev-18007	174	32	.	.	PUNCT
inlawrev-18007	175	1	see	see	VERB
inlawrev-18007	175	2	,	,	PUNCT
inlawrev-18007	175	3	e.g.	e.g.	ADV
inlawrev-18007	175	4	,	,	PUNCT
inlawrev-18007	175	5	estate	estate	NOUN
inlawrev-18007	175	6	of	of	ADP
inlawrev-18007	175	7	atkinson	atkinson	PROPN
inlawrev-18007	175	8	v.	v.	ADP
inlawrev-18007	175	9	comm’r	comm’r	PROPN
inlawrev-18007	175	10	,	,	PUNCT
inlawrev-18007	175	11	309	309	NUM
inlawrev-18007	175	12	f.3d	f.3d	NUM
inlawrev-18007	175	13	1290	1290	NUM
inlawrev-18007	175	14	,	,	PUNCT
inlawrev-18007	175	15	1295	1295	NUM
inlawrev-18007	175	16	-	-	SYM
inlawrev-18007	175	17	96	96	NUM
inlawrev-18007	175	18	(	(	PUNCT
inlawrev-18007	175	19	11th	11th	ADJ
inlawrev-18007	175	20	cir	cir	NOUN
inlawrev-18007	175	21	.	.	PROPN
inlawrev-18007	175	22	2002	2002	NUM
inlawrev-18007	175	23	)	)	PUNCT
inlawrev-18007	176	1	(	(	PUNCT
inlawrev-18007	176	2	denying	deny	VERB
inlawrev-18007	176	3	an	an	DET
inlawrev-18007	176	4	estate	estate	NOUN
inlawrev-18007	176	5	tax	tax	NOUN
inlawrev-18007	176	6	charitable	charitable	ADJ
inlawrev-18007	176	7	deduction	deduction	NOUN
inlawrev-18007	176	8	where	where	SCONJ
inlawrev-18007	176	9	the	the	DET
inlawrev-18007	176	10	trustee	trustee	NOUN
inlawrev-18007	176	11	of	of	ADP
inlawrev-18007	176	12	a	a	DET
inlawrev-18007	176	13	crat	crat	NOUN
inlawrev-18007	176	14	failed	fail	VERB
inlawrev-18007	176	15	to	to	PART
inlawrev-18007	176	16	make	make	VERB
inlawrev-18007	176	17	the	the	DET
inlawrev-18007	176	18	required	require	VERB
inlawrev-18007	176	19	annual	annual	ADJ
inlawrev-18007	176	20	annuity	annuity	NOUN
inlawrev-18007	176	21	payments	payment	NOUN
inlawrev-18007	176	22	to	to	ADP
inlawrev-18007	176	23	the	the	DET
inlawrev-18007	176	24	income	income	NOUN
inlawrev-18007	176	25	beneficiary	beneficiary	NOUN
inlawrev-18007	176	26	)	)	PUNCT
inlawrev-18007	176	27	.	.	PUNCT
inlawrev-18007	177	1	30	30	X
inlawrev-18007	177	2	.	.	PUNCT
inlawrev-18007	178	1	see	see	VERB
inlawrev-18007	178	2	lisa	lisa	PROPN
inlawrev-18007	178	3	schreiber	schreiber	PROPN
inlawrev-18007	178	4	rosenmerkel	rosenmerkel	PROPN
inlawrev-18007	178	5	,	,	PUNCT
inlawrev-18007	178	6	changing	change	VERB
inlawrev-18007	178	7	times	time	NOUN
inlawrev-18007	178	8	:	:	PUNCT
inlawrev-18007	178	9	an	an	DET
inlawrev-18007	178	10	analysis	analysis	NOUN
inlawrev-18007	178	11	of	of	ADP
inlawrev-18007	178	12	the	the	DET
inlawrev-18007	178	13	2007	2007	NUM
inlawrev-18007	178	14	revision	revision	NOUN
inlawrev-18007	178	15	of	of	ADP
inlawrev-18007	178	16	the	the	DET
inlawrev-18007	178	17	split	split	ADJ
inlawrev-18007	178	18	-	-	PUNCT
inlawrev-18007	178	19	interest	interest	NOUN
inlawrev-18007	178	20	trust	trust	NOUN
inlawrev-18007	178	21	information	information	NOUN
inlawrev-18007	178	22	return	return	NOUN
inlawrev-18007	178	23	,	,	PUNCT
inlawrev-18007	178	24	29	29	NUM
inlawrev-18007	178	25	i.r.s	i.r.	NOUN
inlawrev-18007	178	26	.	.	PUNCT
inlawrev-18007	179	1	stat	stat	PROPN
inlawrev-18007	179	2	.	.	PUNCT
inlawrev-18007	180	1	income	income	NOUN
inlawrev-18007	180	2	bull	bull	PROPN
inlawrev-18007	180	3	.	.	PUNCT
inlawrev-18007	180	4	,	,	PUNCT
inlawrev-18007	180	5	mar	mar	PROPN
inlawrev-18007	180	6	.	.	PROPN
inlawrev-18007	180	7	2010	2010	NUM
inlawrev-18007	180	8	,	,	PUNCT
inlawrev-18007	180	9	at	at	ADP
inlawrev-18007	180	10	130	130	NUM
inlawrev-18007	180	11	,	,	PUNCT
inlawrev-18007	180	12	135	135	NUM
inlawrev-18007	180	13	,	,	PUNCT
inlawrev-18007	180	14	available	available	ADJ
inlawrev-18007	180	15	at	at	ADP
inlawrev-18007	180	16	http://www.irs.gov/pub/irs-soi/10winbul.pdf	http://www.irs.gov/pub/irs-soi/10winbul.pdf	PROPN
inlawrev-18007	180	17	.	.	PUNCT
inlawrev-18007	181	1	for	for	ADP
inlawrev-18007	181	2	purposes	purpose	NOUN
inlawrev-18007	181	3	of	of	ADP
inlawrev-18007	181	4	this	this	DET
inlawrev-18007	181	5	analysis	analysis	NOUN
inlawrev-18007	181	6	,	,	PUNCT
inlawrev-18007	181	7	the	the	DET
inlawrev-18007	181	8	number	number	NOUN
inlawrev-18007	181	9	of	of	ADP
inlawrev-18007	181	10	nimcrut	nimcrut	NOUN
inlawrev-18007	181	11	returns	return	NOUN
inlawrev-18007	181	12	filed	file	VERB
inlawrev-18007	181	13	was	be	AUX
inlawrev-18007	181	14	computed	compute	VERB
inlawrev-18007	181	15	as	as	ADP
inlawrev-18007	181	16	the	the	DET
inlawrev-18007	181	17	sum	sum	NOUN
inlawrev-18007	181	18	of	of	ADP
inlawrev-18007	181	19	“	"	PUNCT
inlawrev-18007	181	20	net	net	ADJ
inlawrev-18007	181	21	income	income	NOUN
inlawrev-18007	181	22	cruts	crut	NOUN
inlawrev-18007	181	23	,	,	PUNCT
inlawrev-18007	181	24	”	"	PUNCT
inlawrev-18007	181	25	4,628	4,628	NUM
inlawrev-18007	181	26	,	,	PUNCT
inlawrev-18007	181	27	and	and	CCONJ
inlawrev-18007	181	28	“	"	PUNCT
inlawrev-18007	181	29	net	net	ADJ
inlawrev-18007	181	30	income	income	NOUN
inlawrev-18007	181	31	with	with	ADP
inlawrev-18007	181	32	makeup	makeup	NOUN
inlawrev-18007	181	33	cruts	crut	NOUN
inlawrev-18007	181	34	,	,	PUNCT
inlawrev-18007	181	35	”	"	PUNCT
inlawrev-18007	181	36	16,847	16,847	NUM
inlawrev-18007	181	37	.	.	PUNCT
inlawrev-18007	182	1	see	see	VERB
inlawrev-18007	182	2	i	i	PRON
inlawrev-18007	182	3	d.	d.	PROPN
inlawrev-18007	182	4	31	31	NUM
inlawrev-18007	182	5	.	.	PUNCT
inlawrev-18007	183	1	see	see	VERB
inlawrev-18007	183	2	i	i	PRON
inlawrev-18007	183	3	d.	d.	PROPN
inlawrev-18007	183	4	for	for	ADP
inlawrev-18007	183	5	purposes	purpose	NOUN
inlawrev-18007	183	6	of	of	ADP
inlawrev-18007	183	7	this	this	DET
inlawrev-18007	183	8	analysis	analysis	NOUN
inlawrev-18007	183	9	,	,	PUNCT
inlawrev-18007	183	10	the	the	DET
inlawrev-18007	183	11	percentage	percentage	NOUN
inlawrev-18007	183	12	of	of	ADP
inlawrev-18007	183	13	nimcrut	nimcrut	NOUN
inlawrev-18007	183	14	returns	return	NOUN
inlawrev-18007	183	15	filed	file	VERB
inlawrev-18007	183	16	was	be	AUX
inlawrev-18007	183	17	computed	compute	VERB
inlawrev-18007	183	18	by	by	ADP
inlawrev-18007	183	19	dividing	divide	VERB
inlawrev-18007	183	20	the	the	DET
inlawrev-18007	183	21	sum	sum	NOUN
inlawrev-18007	183	22	of	of	ADP
inlawrev-18007	183	23	“	"	PUNCT
inlawrev-18007	183	24	net	net	ADJ
inlawrev-18007	183	25	income	income	NOUN
inlawrev-18007	183	26	cruts	crut	NOUN
inlawrev-18007	183	27	,	,	PUNCT
inlawrev-18007	183	28	”	"	PUNCT
inlawrev-18007	183	29	4,628	4,628	NUM
inlawrev-18007	183	30	,	,	PUNCT
inlawrev-18007	183	31	and	and	CCONJ
inlawrev-18007	183	32	“	"	PUNCT
inlawrev-18007	183	33	net	net	ADJ
inlawrev-18007	183	34	income	income	NOUN
inlawrev-18007	183	35	with	with	ADP
inlawrev-18007	183	36	makeup	makeup	NOUN
inlawrev-18007	183	37	cruts	crut	NOUN
inlawrev-18007	183	38	,	,	PUNCT
inlawrev-18007	183	39	”	"	PUNCT
inlawrev-18007	183	40	16,847	16,847	NUM
inlawrev-18007	183	41	,	,	PUNCT
inlawrev-18007	183	42	or	or	CCONJ
inlawrev-18007	183	43	21,475	21,475	NUM
inlawrev-18007	183	44	,	,	PUNCT
inlawrev-18007	183	45	by	by	ADP
inlawrev-18007	183	46	the	the	DET
inlawrev-18007	183	47	total	total	ADJ
inlawrev-18007	183	48	number	number	NOUN
inlawrev-18007	183	49	of	of	ADP
inlawrev-18007	183	50	returns	return	NOUN
inlawrev-18007	183	51	filed	file	VERB
inlawrev-18007	183	52	,	,	PUNCT
inlawrev-18007	183	53	96,248	96,248	NUM
inlawrev-18007	183	54	.	.	PUNCT
inlawrev-18007	184	1	see	see	VERB
inlawrev-18007	184	2	i	i	PRON
inlawrev-18007	184	3	d.	d.	PROPN
inlawrev-18007	184	4	32	32	NUM
inlawrev-18007	184	5	.	.	PUNCT
inlawrev-18007	185	1	treas	treas	PROPN
inlawrev-18007	185	2	.	.	PUNCT
inlawrev-18007	186	1	reg	reg	PROPN
inlawrev-18007	186	2	.	.	PUNCT
inlawrev-18007	187	1	§	§	PROPN
inlawrev-18007	187	2	1.664	1.664	NUM
inlawrev-18007	187	3	-	-	SYM
inlawrev-18007	187	4	3(a)(1)(i)(b)(3	3(a)(1)(i)(b)(3	NUM
inlawrev-18007	187	5	)	)	PUNCT
inlawrev-18007	187	6	(	(	PUNCT
inlawrev-18007	187	7	as	as	SCONJ
inlawrev-18007	187	8	amended	amend	VERB
inlawrev-18007	187	9	in	in	ADP
inlawrev-18007	187	10	2004	2004	NUM
inlawrev-18007	187	11	)	)	PUNCT
inlawrev-18007	187	12	.	.	PUNCT
inlawrev-18007	188	1	33	33	NUM
inlawrev-18007	188	2	.	.	PUNCT
inlawrev-18007	188	3	i.r.c	i.r.c	NOUN
inlawrev-18007	188	4	.	.	PUNCT
inlawrev-18007	189	1	§	§	PROPN
inlawrev-18007	189	2	643(b	643(b	PROPN
inlawrev-18007	189	3	)	)	PUNCT
inlawrev-18007	189	4	(	(	PUNCT
inlawrev-18007	189	5	2006	2006	NUM
inlawrev-18007	189	6	)	)	PUNCT
inlawrev-18007	189	7	(	(	PUNCT
inlawrev-18007	189	8	emphasis	emphasis	NOUN
inlawrev-18007	189	9	added	add	VERB
inlawrev-18007	189	10	)	)	PUNCT
inlawrev-18007	189	11	.	.	PUNCT
inlawrev-18007	190	1	34	34	NUM
inlawrev-18007	190	2	.	.	PUNCT
inlawrev-18007	191	1	ind	ind	PROPN
inlawrev-18007	191	2	.	.	PUNCT
inlawrev-18007	192	1	code	code	PROPN
inlawrev-18007	192	2	§	§	PROPN
inlawrev-18007	192	3	30	30	NUM
inlawrev-18007	192	4	-	-	SYM
inlawrev-18007	192	5	2	2	NUM
inlawrev-18007	192	6	-	-	PUNCT
inlawrev-18007	192	7	14	14	NUM
inlawrev-18007	192	8	-	-	PUNCT
inlawrev-18007	192	9	14(a	14(a	NUM
inlawrev-18007	192	10	)	)	PUNCT
inlawrev-18007	192	11	(	(	PUNCT
inlawrev-18007	192	12	2011	2011	NUM
inlawrev-18007	192	13	)	)	PUNCT
inlawrev-18007	192	14	(	(	PUNCT
inlawrev-18007	192	15	“	"	PUNCT
inlawrev-18007	192	16	the	the	DET
inlawrev-18007	192	17	following	follow	VERB
inlawrev-18007	192	18	applies	apply	VERB
inlawrev-18007	192	19	to	to	ADP
inlawrev-18007	192	20	a	a	DET
inlawrev-18007	192	21	fiduciary	fiduciary	ADJ
inlawrev-18007	192	22	in	in	ADP
inlawrev-18007	192	23	allocating	allocate	VERB
inlawrev-18007	192	24	receipts	receipt	NOUN
inlawrev-18007	192	25	and	and	CCONJ
inlawrev-18007	192	26	disbursements	disbursement	NOUN
inlawrev-18007	192	27	to	to	ADP
inlawrev-18007	192	28	or	or	CCONJ
inlawrev-18007	192	29	between	between	ADP
inlawrev-18007	192	30	principal	principal	NOUN
inlawrev-18007	192	31	and	and	CCONJ
inlawrev-18007	192	32	income	income	NOUN
inlawrev-18007	192	33	.	.	PUNCT
inlawrev-18007	192	34	.	.	PUNCT
inlawrev-18007	192	35	.	.	PUNCT
inlawrev-18007	192	36	.	.	PUNCT
inlawrev-18007	192	37	”	"	PUNCT
inlawrev-18007	192	38	)	)	PUNCT
inlawrev-18007	192	39	.	.	PUNCT
inlawrev-18007	193	1	846	846	NUM
inlawrev-18007	193	2	indiana	indiana	PROPN
inlawrev-18007	193	3	law	law	PROPN
inlawrev-18007	193	4	review	review	NOUN
inlawrev-18007	193	5	[	[	X
inlawrev-18007	193	6	vol	vol	NOUN
inlawrev-18007	193	7	.	.	PUNCT
inlawrev-18007	193	8	45:841	45:841	NUM
inlawrev-18007	194	1	the	the	DET
inlawrev-18007	194	2	competing	compete	VERB
inlawrev-18007	194	3	interests	interest	NOUN
inlawrev-18007	194	4	of	of	ADP
inlawrev-18007	194	5	various	various	ADJ
inlawrev-18007	194	6	classes	class	NOUN
inlawrev-18007	194	7	of	of	ADP
inlawrev-18007	194	8	trust	trust	NOUN
inlawrev-18007	194	9	beneficiaries	beneficiary	NOUN
inlawrev-18007	194	10	.	.	PUNCT
inlawrev-18007	195	1	in	in	ADP
inlawrev-18007	195	2	the	the	DET
inlawrev-18007	195	3	context35	context35	NOUN
inlawrev-18007	195	4	of	of	ADP
inlawrev-18007	195	5	principal	principal	NOUN
inlawrev-18007	195	6	and	and	CCONJ
inlawrev-18007	195	7	income	income	NOUN
inlawrev-18007	195	8	accounting	accounting	NOUN
inlawrev-18007	195	9	,	,	PUNCT
inlawrev-18007	195	10	these	these	DET
inlawrev-18007	195	11	competing	compete	VERB
inlawrev-18007	195	12	interests	interest	NOUN
inlawrev-18007	195	13	are	be	AUX
inlawrev-18007	195	14	illustrated	illustrate	VERB
inlawrev-18007	195	15	,	,	PUNCT
inlawrev-18007	195	16	on	on	ADP
inlawrev-18007	195	17	the	the	DET
inlawrev-18007	195	18	one	one	NUM
inlawrev-18007	195	19	hand	hand	NOUN
inlawrev-18007	195	20	,	,	PUNCT
inlawrev-18007	195	21	by	by	ADP
inlawrev-18007	195	22	the	the	DET
inlawrev-18007	195	23	interest	interest	NOUN
inlawrev-18007	195	24	of	of	ADP
inlawrev-18007	195	25	income	income	NOUN
inlawrev-18007	195	26	beneficiaries	beneficiary	NOUN
inlawrev-18007	195	27	that	that	PRON
inlawrev-18007	195	28	the	the	DET
inlawrev-18007	195	29	trust	trust	NOUN
inlawrev-18007	195	30	’s	’s	PART
inlawrev-18007	195	31	investment	investment	NOUN
inlawrev-18007	195	32	portfolio	portfolio	NOUN
inlawrev-18007	195	33	be	be	AUX
inlawrev-18007	195	34	productive	productive	ADJ
inlawrev-18007	195	35	of	of	ADP
inlawrev-18007	195	36	income	income	NOUN
inlawrev-18007	195	37	for	for	ADP
inlawrev-18007	195	38	distribution	distribution	NOUN
inlawrev-18007	195	39	,	,	PUNCT
inlawrev-18007	195	40	and	and	CCONJ
inlawrev-18007	195	41	,	,	PUNCT
inlawrev-18007	195	42	on	on	ADP
inlawrev-18007	195	43	the	the	DET
inlawrev-18007	195	44	other	other	ADJ
inlawrev-18007	195	45	hand	hand	NOUN
inlawrev-18007	195	46	,	,	PUNCT
inlawrev-18007	195	47	by	by	ADP
inlawrev-18007	195	48	the	the	DET
inlawrev-18007	195	49	interest	interest	NOUN
inlawrev-18007	195	50	of	of	ADP
inlawrev-18007	195	51	remainder	remainder	ADJ
inlawrev-18007	195	52	beneficiaries	beneficiary	NOUN
inlawrev-18007	195	53	in	in	ADP
inlawrev-18007	195	54	the	the	DET
inlawrev-18007	195	55	preservation	preservation	NOUN
inlawrev-18007	195	56	and	and	CCONJ
inlawrev-18007	195	57	growth	growth	NOUN
inlawrev-18007	195	58	of	of	ADP
inlawrev-18007	195	59	the	the	DET
inlawrev-18007	195	60	trust	trust	NOUN
inlawrev-18007	195	61	’s	’s	PART
inlawrev-18007	195	62	principal	principal	NOUN
inlawrev-18007	195	63	.	.	PUNCT
inlawrev-18007	196	1	to	to	PART
inlawrev-18007	196	2	strike	strike	VERB
inlawrev-18007	196	3	this	this	DET
inlawrev-18007	196	4	balance	balance	NOUN
inlawrev-18007	196	5	,	,	PUNCT
inlawrev-18007	196	6	trustees	trustee	NOUN
inlawrev-18007	196	7	have	have	AUX
inlawrev-18007	196	8	traditionally	traditionally	ADV
inlawrev-18007	196	9	invested	invest	VERB
inlawrev-18007	196	10	trust	trust	NOUN
inlawrev-18007	196	11	portfolios	portfolio	NOUN
inlawrev-18007	196	12	according	accord	VERB
inlawrev-18007	196	13	to	to	ADP
inlawrev-18007	196	14	a	a	DET
inlawrev-18007	196	15	prudence	prudence	NOUN
inlawrev-18007	196	16	standard	standard	NOUN
inlawrev-18007	196	17	and	and	CCONJ
inlawrev-18007	196	18	allocated	allocate	VERB
inlawrev-18007	196	19	the	the	DET
inlawrev-18007	196	20	resulting	result	VERB
inlawrev-18007	196	21	investment	investment	NOUN
inlawrev-18007	196	22	receipts	receipt	NOUN
inlawrev-18007	196	23	and	and	CCONJ
inlawrev-18007	196	24	disbursements	disbursement	NOUN
inlawrev-18007	196	25	between	between	ADP
inlawrev-18007	196	26	the	the	DET
inlawrev-18007	196	27	income	income	NOUN
inlawrev-18007	196	28	account	account	NOUN
inlawrev-18007	196	29	(	(	PUNCT
inlawrev-18007	196	30	payable	payable	ADJ
inlawrev-18007	196	31	to	to	ADP
inlawrev-18007	196	32	the	the	DET
inlawrev-18007	196	33	income	income	NOUN
inlawrev-18007	196	34	beneficiaries	beneficiary	NOUN
inlawrev-18007	196	35	)	)	PUNCT
inlawrev-18007	196	36	and	and	CCONJ
inlawrev-18007	196	37	principal	principal	ADJ
inlawrev-18007	196	38	account	account	NOUN
inlawrev-18007	196	39	(	(	PUNCT
inlawrev-18007	196	40	payable	payable	ADJ
inlawrev-18007	196	41	to	to	ADP
inlawrev-18007	196	42	the	the	DET
inlawrev-18007	196	43	remainder	remainder	NOUN
inlawrev-18007	196	44	beneficiaries	beneficiary	NOUN
inlawrev-18007	196	45	at	at	ADP
inlawrev-18007	196	46	the	the	DET
inlawrev-18007	196	47	expiration	expiration	NOUN
inlawrev-18007	196	48	of	of	ADP
inlawrev-18007	196	49	the	the	DET
inlawrev-18007	196	50	trust	trust	NOUN
inlawrev-18007	196	51	’s	’s	PART
inlawrev-18007	196	52	term	term	NOUN
inlawrev-18007	196	53	)	)	PUNCT
inlawrev-18007	196	54	.	.	PUNCT
inlawrev-18007	197	1	36	36	NUM
inlawrev-18007	197	2	in	in	ADP
inlawrev-18007	197	3	the	the	DET
inlawrev-18007	197	4	thirty	thirty	NUM
inlawrev-18007	197	5	-	-	PUNCT
inlawrev-18007	197	6	five	five	NUM
inlawrev-18007	197	7	years	year	NOUN
inlawrev-18007	197	8	between	between	ADP
inlawrev-18007	197	9	the	the	DET
inlawrev-18007	197	10	promulgation	promulgation	NOUN
inlawrev-18007	197	11	of	of	ADP
inlawrev-18007	197	12	the	the	DET
inlawrev-18007	197	13	r	r	NOUN
inlawrev-18007	197	14	evised	evise	VERB
inlawrev-18007	197	15	uniform	uniform	ADJ
inlawrev-18007	197	16	principal	principal	NOUN
inlawrev-18007	197	17	and	and	CCONJ
inlawrev-18007	197	18	income	income	NOUN
inlawrev-18007	197	19	act	act	NOUN
inlawrev-18007	197	20	and	and	CCONJ
inlawrev-18007	197	21	the	the	DET
inlawrev-18007	197	22	promulgation	promulgation	NOUN
inlawrev-18007	197	23	of	of	ADP
inlawrev-18007	197	24	upaia	upaia	ADJ
inlawrev-18007	197	25	1997	1997	NUM
inlawrev-18007	197	26	,	,	PUNCT
inlawrev-18007	197	27	both37	both37	NOUN
inlawrev-18007	197	28	investment	investment	NOUN
inlawrev-18007	197	29	practice	practice	NOUN
inlawrev-18007	197	30	and	and	CCONJ
inlawrev-18007	197	31	scholarship	scholarship	NOUN
inlawrev-18007	197	32	about	about	ADP
inlawrev-18007	197	33	the	the	DET
inlawrev-18007	197	34	behavior	behavior	NOUN
inlawrev-18007	197	35	of	of	ADP
inlawrev-18007	197	36	the	the	DET
inlawrev-18007	197	37	investment	investment	NOUN
inlawrev-18007	197	38	markets	market	NOUN
inlawrev-18007	197	39	changed	change	VERB
inlawrev-18007	197	40	significantly	significantly	ADV
inlawrev-18007	197	41	.	.	PUNCT
inlawrev-18007	198	1	the	the	DET
inlawrev-18007	198	2	commissioners	commissioner	NOUN
inlawrev-18007	198	3	first	first	ADV
inlawrev-18007	198	4	responded	respond	VERB
inlawrev-18007	198	5	to	to	ADP
inlawrev-18007	198	6	these	these	DET
inlawrev-18007	198	7	changes	change	NOUN
inlawrev-18007	198	8	in38	in38	PROPN
inlawrev-18007	198	9	1994	1994	NUM
inlawrev-18007	198	10	by	by	ADP
inlawrev-18007	198	11	promulgating	promulgate	VERB
inlawrev-18007	198	12	the	the	DET
inlawrev-18007	198	13	uniform	uniform	ADJ
inlawrev-18007	198	14	prudent	prudent	PROPN
inlawrev-18007	198	15	investor	investor	PROPN
inlawrev-18007	198	16	act	act	NOUN
inlawrev-18007	198	17	(	(	PUNCT
inlawrev-18007	198	18	upia	upia	PROPN
inlawrev-18007	198	19	)	)	PUNCT
inlawrev-18007	198	20	.	.	PUNCT
inlawrev-18007	199	1	the	the	DET
inlawrev-18007	199	2	upia	upia	PROPN
inlawrev-18007	199	3	set39	set39	PROPN
inlawrev-18007	199	4	aside	aside	ADP
inlawrev-18007	199	5	the	the	DET
inlawrev-18007	199	6	“	"	PUNCT
inlawrev-18007	199	7	prudent	prudent	ADJ
inlawrev-18007	199	8	man	man	NOUN
inlawrev-18007	199	9	rule	rule	NOUN
inlawrev-18007	199	10	”	"	PUNCT
inlawrev-18007	199	11	of	of	ADP
inlawrev-18007	199	12	harvard	harvard	PROPN
inlawrev-18007	199	13	college	college	PROPN
inlawrev-18007	199	14	v.	v.	PROPN
inlawrev-18007	199	15	amory	amory	PROPN
inlawrev-18007	199	16	in	in	ADP
inlawrev-18007	199	17	favor	favor	NOUN
inlawrev-18007	199	18	of	of	ADP
inlawrev-18007	199	19	the40	the40	ADV
inlawrev-18007	199	20	“	"	PUNCT
inlawrev-18007	199	21	prudent	prudent	ADJ
inlawrev-18007	199	22	investor	investor	NOUN
inlawrev-18007	199	23	rule	rule	NOUN
inlawrev-18007	199	24	”	"	PUNCT
inlawrev-18007	199	25	of	of	ADP
inlawrev-18007	199	26	the	the	DET
inlawrev-18007	199	27	restatement	restatement	NOUN
inlawrev-18007	199	28	(	(	PUNCT
inlawrev-18007	199	29	third	third	ADJ
inlawrev-18007	199	30	)	)	PUNCT
inlawrev-18007	199	31	of	of	ADP
inlawrev-18007	199	32	trusts	trust	NOUN
inlawrev-18007	199	33	.	.	PUNCT
inlawrev-18007	200	1	the41	the41	NOUN
inlawrev-18007	200	2	commissioners	commissioner	NOUN
inlawrev-18007	200	3	followed	follow	VERB
inlawrev-18007	200	4	the	the	DET
inlawrev-18007	200	5	upia	upia	NOUN
inlawrev-18007	200	6	with	with	ADP
inlawrev-18007	200	7	the	the	DET
inlawrev-18007	200	8	upaia	upaia	ADJ
inlawrev-18007	200	9	1997	1997	NUM
inlawrev-18007	200	10	to	to	PART
inlawrev-18007	200	11	harmonize	harmonize	VERB
inlawrev-18007	200	12	the	the	DET
inlawrev-18007	200	13	adoption	adoption	NOUN
inlawrev-18007	200	14	of	of	ADP
inlawrev-18007	200	15	the	the	DET
inlawrev-18007	200	16	prudent	prudent	ADJ
inlawrev-18007	200	17	investor	investor	NOUN
inlawrev-18007	200	18	rule	rule	NOUN
inlawrev-18007	200	19	in	in	ADP
inlawrev-18007	200	20	the	the	DET
inlawrev-18007	200	21	upia	upia	NOUN
inlawrev-18007	200	22	with	with	ADP
inlawrev-18007	200	23	the	the	DET
inlawrev-18007	200	24	rules	rule	NOUN
inlawrev-18007	200	25	relating	relate	VERB
inlawrev-18007	200	26	to	to	ADP
inlawrev-18007	200	27	the	the	DET
inlawrev-18007	200	28	allocation	allocation	NOUN
inlawrev-18007	200	29	of	of	ADP
inlawrev-18007	200	30	receipts	receipt	NOUN
inlawrev-18007	200	31	and	and	CCONJ
inlawrev-18007	200	32	disbursements	disbursement	NOUN
inlawrev-18007	200	33	to	to	ADP
inlawrev-18007	200	34	the	the	DET
inlawrev-18007	200	35	income	income	NOUN
inlawrev-18007	200	36	and	and	CCONJ
inlawrev-18007	200	37	principal	principal	NOUN
inlawrev-18007	200	38	accounts.42	accounts.42	ADP
inlawrev-18007	200	39	1	1	NUM
inlawrev-18007	200	40	.	.	PUNCT
inlawrev-18007	200	41	act	act	NOUN
inlawrev-18007	200	42	1	1	NUM
inlawrev-18007	200	43	:	:	PUNCT
inlawrev-18007	200	44	the	the	DET
inlawrev-18007	200	45	uniform	uniform	ADJ
inlawrev-18007	200	46	prudent	prudent	PROPN
inlawrev-18007	200	47	investor	investor	PROPN
inlawrev-18007	200	48	act	act	PROPN
inlawrev-18007	200	49	.	.	PUNCT
inlawrev-18007	201	1	—	—	PUNCT
inlawrev-18007	201	2	the	the	DET
inlawrev-18007	201	3	upia	upia	PROPN
inlawrev-18007	201	4	modernized	modernized	ADJ
inlawrev-18007	201	5	trust	trust	NOUN
inlawrev-18007	201	6	investment	investment	NOUN
inlawrev-18007	201	7	law	law	NOUN
inlawrev-18007	201	8	in	in	ADP
inlawrev-18007	201	9	light	light	NOUN
inlawrev-18007	201	10	of	of	ADP
inlawrev-18007	201	11	the	the	DET
inlawrev-18007	201	12	widespread	widespread	ADJ
inlawrev-18007	201	13	acceptance	acceptance	NOUN
inlawrev-18007	201	14	of	of	ADP
inlawrev-18007	201	15	modern	modern	ADJ
inlawrev-18007	201	16	portfolio	portfolio	NOUN
inlawrev-18007	201	17	theory	theory	NOUN
inlawrev-18007	201	18	.	.	PUNCT
inlawrev-18007	202	1	under	under	ADP
inlawrev-18007	202	2	m	m	PROPN
inlawrev-18007	202	3	odern	odern	ADJ
inlawrev-18007	202	4	portfolio	portfolio	PROPN
inlawrev-18007	202	5	theory	theory	NOUN
inlawrev-18007	202	6	,	,	PUNCT
inlawrev-18007	202	7	a	a	DET
inlawrev-18007	202	8	trustee	trustee	NOUN
inlawrev-18007	202	9	invests	invest	VERB
inlawrev-18007	202	10	a	a	DET
inlawrev-18007	202	11	trust	trust	NOUN
inlawrev-18007	202	12	’s	’s	PART
inlawrev-18007	202	13	portfolio	portfolio	NOUN
inlawrev-18007	202	14	as43	as43	PROPN
inlawrev-18007	202	15	a	a	DET
inlawrev-18007	202	16	whole	whole	NOUN
inlawrev-18007	202	17	to	to	PART
inlawrev-18007	202	18	maximize	maximize	VERB
inlawrev-18007	202	19	total	total	ADJ
inlawrev-18007	202	20	return	return	NOUN
inlawrev-18007	202	21	given	give	VERB
inlawrev-18007	202	22	an	an	DET
inlawrev-18007	202	23	acceptable	acceptable	ADJ
inlawrev-18007	202	24	level	level	NOUN
inlawrev-18007	202	25	of	of	ADP
inlawrev-18007	202	26	risk	risk	NOUN
inlawrev-18007	202	27	.	.	PUNCT
inlawrev-18007	203	1	in	in	ADP
inlawrev-18007	203	2	the44	the44	ADJ
inlawrev-18007	203	3	language	language	NOUN
inlawrev-18007	203	4	of	of	ADP
inlawrev-18007	203	5	the	the	DET
inlawrev-18007	203	6	upia	upia	NOUN
inlawrev-18007	203	7	,	,	PUNCT
inlawrev-18007	203	8	“	"	PUNCT
inlawrev-18007	203	9	[	[	X
inlawrev-18007	203	10	a	a	X
inlawrev-18007	203	11	]	]	X
inlawrev-18007	203	12	trustee	trustee	NOUN
inlawrev-18007	203	13	’s	’s	PART
inlawrev-18007	203	14	investment	investment	NOUN
inlawrev-18007	203	15	and	and	CCONJ
inlawrev-18007	203	16	management	management	NOUN
inlawrev-18007	203	17	decisions	decision	NOUN
inlawrev-18007	203	18	respecting	respect	VERB
inlawrev-18007	203	19	individual	individual	ADJ
inlawrev-18007	203	20	assets	asset	NOUN
inlawrev-18007	203	21	must	must	AUX
inlawrev-18007	203	22	be	be	AUX
inlawrev-18007	203	23	evaluated	evaluate	VERB
inlawrev-18007	203	24	not	not	PART
inlawrev-18007	203	25	in	in	ADP
inlawrev-18007	203	26	isolation	isolation	NOUN
inlawrev-18007	203	27	but	but	CCONJ
inlawrev-18007	203	28	in	in	ADP
inlawrev-18007	203	29	the	the	DET
inlawrev-18007	203	30	context	context	NOUN
inlawrev-18007	203	31	of	of	ADP
inlawrev-18007	203	32	the	the	DET
inlawrev-18007	203	33	trust	trust	NOUN
inlawrev-18007	203	34	portfolio	portfolio	NOUN
inlawrev-18007	203	35	as	as	ADP
inlawrev-18007	203	36	a	a	DET
inlawrev-18007	203	37	whole	whole	NOUN
inlawrev-18007	203	38	and	and	CCONJ
inlawrev-18007	203	39	as	as	ADP
inlawrev-18007	203	40	a	a	DET
inlawrev-18007	203	41	part	part	NOUN
inlawrev-18007	203	42	of	of	ADP
inlawrev-18007	203	43	an	an	DET
inlawrev-18007	203	44	overall	overall	ADJ
inlawrev-18007	203	45	investment	investment	NOUN
inlawrev-18007	203	46	strategy	strategy	NOUN
inlawrev-18007	203	47	35	35	NUM
inlawrev-18007	203	48	.	.	PUNCT
inlawrev-18007	204	1	see	see	VERB
inlawrev-18007	204	2	restatement	restatement	NOUN
inlawrev-18007	204	3	(	(	PUNCT
inlawrev-18007	204	4	third	third	ADJ
inlawrev-18007	204	5	)	)	PUNCT
inlawrev-18007	204	6	of	of	ADP
inlawrev-18007	204	7	trusts	trust	NOUN
inlawrev-18007	204	8	§	§	PROPN
inlawrev-18007	204	9	79	79	NUM
inlawrev-18007	204	10	(	(	PUNCT
inlawrev-18007	204	11	2007	2007	NUM
inlawrev-18007	204	12	)	)	PUNCT
inlawrev-18007	204	13	.	.	PUNCT
inlawrev-18007	205	1	36	36	NUM
inlawrev-18007	205	2	.	.	PUNCT
inlawrev-18007	205	3	see	see	VERB
inlawrev-18007	205	4	robert	robert	PROPN
inlawrev-18007	205	5	b.	b.	PROPN
inlawrev-18007	205	6	wolf	wolf	PROPN
inlawrev-18007	205	7	,	,	PUNCT
inlawrev-18007	205	8	defeating	defeat	VERB
inlawrev-18007	205	9	the	the	DET
inlawrev-18007	205	10	duty	duty	NOUN
inlawrev-18007	205	11	to	to	PART
inlawrev-18007	205	12	disappoint	disappoint	VERB
inlawrev-18007	205	13	equally	equally	ADV
inlawrev-18007	205	14	—	—	PUNCT
inlawrev-18007	205	15	the	the	DET
inlawrev-18007	205	16	total	total	ADJ
inlawrev-18007	205	17	return	return	NOUN
inlawrev-18007	205	18	trust	trust	NOUN
inlawrev-18007	205	19	,	,	PUNCT
inlawrev-18007	205	20	32	32	NUM
inlawrev-18007	205	21	real	real	ADJ
inlawrev-18007	205	22	prop	prop	NOUN
inlawrev-18007	205	23	.	.	PUNCT
inlawrev-18007	206	1	prob	prob	PROPN
inlawrev-18007	206	2	.	.	PROPN
inlawrev-18007	206	3	&	&	CCONJ
inlawrev-18007	206	4	tr	tr	PROPN
inlawrev-18007	206	5	.	.	PROPN
inlawrev-18007	206	6	j.	j.	PROPN
inlawrev-18007	206	7	45	45	NUM
inlawrev-18007	206	8	,	,	PUNCT
inlawrev-18007	206	9	50	50	NUM
inlawrev-18007	206	10	-	-	SYM
inlawrev-18007	206	11	51	51	NUM
inlawrev-18007	206	12	(	(	PUNCT
inlawrev-18007	206	13	1997	1997	NUM
inlawrev-18007	206	14	)	)	PUNCT
inlawrev-18007	206	15	.	.	PUNCT
inlawrev-18007	207	1	37	37	NUM
inlawrev-18007	207	2	.	.	PUNCT
inlawrev-18007	207	3	unif	unif	PROPN
inlawrev-18007	207	4	.	.	PUNCT
inlawrev-18007	208	1	principal	principal	PROPN
inlawrev-18007	208	2	&	&	CCONJ
inlawrev-18007	208	3	income	income	PROPN
inlawrev-18007	208	4	act	act	PROPN
inlawrev-18007	208	5	,	,	PUNCT
inlawrev-18007	208	6	revised	revise	VERB
inlawrev-18007	208	7	1962	1962	NUM
inlawrev-18007	208	8	act	act	NOUN
inlawrev-18007	208	9	,	,	PUNCT
inlawrev-18007	208	10	7a	7a	NUM
inlawrev-18007	208	11	pt	pt	PROPN
inlawrev-18007	208	12	.	.	PROPN
inlawrev-18007	208	13	iii	iii	PROPN
inlawrev-18007	208	14	u.l.a	u.l.a	NOUN
inlawrev-18007	208	15	.	.	PUNCT
inlawrev-18007	209	1	547	547	NUM
inlawrev-18007	209	2	(	(	PUNCT
inlawrev-18007	209	3	2006	2006	NUM
inlawrev-18007	209	4	)	)	PUNCT
inlawrev-18007	209	5	.	.	PUNCT
inlawrev-18007	210	1	38	38	NUM
inlawrev-18007	210	2	.	.	PUNCT
inlawrev-18007	211	1	see	see	VERB
inlawrev-18007	211	2	unif	unif	ADJ
inlawrev-18007	211	3	.	.	PUNCT
inlawrev-18007	212	1	principal	principal	PROPN
inlawrev-18007	212	2	&	&	CCONJ
inlawrev-18007	212	3	income	income	PROPN
inlawrev-18007	212	4	act	act	PROPN
inlawrev-18007	212	5	(	(	PUNCT
inlawrev-18007	212	6	amended	amend	VERB
inlawrev-18007	212	7	2008	2008	NUM
inlawrev-18007	212	8	)	)	PUNCT
inlawrev-18007	212	9	prefatory	prefatory	ADJ
inlawrev-18007	212	10	n.	n.	NOUN
inlawrev-18007	212	11	,	,	PUNCT
inlawrev-18007	212	12	7a	7a	NUM
inlawrev-18007	212	13	pt	pt	PROPN
inlawrev-18007	212	14	.	.	PROPN
inlawrev-18007	212	15	iii	iii	PROPN
inlawrev-18007	212	16	u.l.a	u.l.a	NOUN
inlawrev-18007	212	17	.	.	PUNCT
inlawrev-18007	212	18	363	363	NUM
inlawrev-18007	212	19	,	,	PUNCT
inlawrev-18007	212	20	366	366	NUM
inlawrev-18007	212	21	-	-	SYM
inlawrev-18007	212	22	67	67	NUM
inlawrev-18007	212	23	(	(	PUNCT
inlawrev-18007	212	24	supp	supp	PROPN
inlawrev-18007	212	25	.	.	PUNCT
inlawrev-18007	212	26	2010	2010	NUM
inlawrev-18007	212	27	)	)	PUNCT
inlawrev-18007	212	28	;	;	PUNCT
inlawrev-18007	213	1	unif	unif	ADJ
inlawrev-18007	213	2	.	.	PUNCT
inlawrev-18007	214	1	prudent	prudent	ADJ
inlawrev-18007	214	2	investor	investor	PROPN
inlawrev-18007	214	3	act	act	PROPN
inlawrev-18007	214	4	,	,	PUNCT
inlawrev-18007	214	5	prefatory	prefatory	ADJ
inlawrev-18007	214	6	n.	n.	NOUN
inlawrev-18007	214	7	,	,	PUNCT
inlawrev-18007	214	8	7b	7b	PROPN
inlawrev-18007	214	9	u.l.a	u.l.a	NOUN
inlawrev-18007	214	10	.	.	PUNCT
inlawrev-18007	215	1	1	1	NUM
inlawrev-18007	215	2	,	,	PUNCT
inlawrev-18007	215	3	3	3	NUM
inlawrev-18007	215	4	(	(	PUNCT
inlawrev-18007	215	5	2006	2006	NUM
inlawrev-18007	215	6	)	)	PUNCT
inlawrev-18007	215	7	;	;	PUNCT
inlawrev-18007	215	8	restatement	restatement	NOUN
inlawrev-18007	215	9	(	(	PUNCT
inlawrev-18007	215	10	third	third	ADJ
inlawrev-18007	215	11	)	)	PUNCT
inlawrev-18007	215	12	of	of	ADP
inlawrev-18007	215	13	trusts	trust	NOUN
inlawrev-18007	215	14	,	,	PUNCT
inlawrev-18007	215	15	ch	ch	PROPN
inlawrev-18007	215	16	.	.	PROPN
inlawrev-18007	215	17	17	17	NUM
inlawrev-18007	215	18	intro	intro	X
inlawrev-18007	215	19	.	.	PUNCT
inlawrev-18007	216	1	n.	n.	NOUN
inlawrev-18007	216	2	(	(	PUNCT
inlawrev-18007	216	3	2007	2007	NUM
inlawrev-18007	216	4	)	)	PUNCT
inlawrev-18007	216	5	.	.	PUNCT
inlawrev-18007	217	1	39	39	NUM
inlawrev-18007	217	2	.	.	PUNCT
inlawrev-18007	218	1	unif	unif	PROPN
inlawrev-18007	218	2	.	.	PUNCT
inlawrev-18007	219	1	prudent	prudent	ADJ
inlawrev-18007	219	2	investor	investor	PROPN
inlawrev-18007	219	3	act	act	PROPN
inlawrev-18007	219	4	,	,	PUNCT
inlawrev-18007	219	5	7b	7b	NOUN
inlawrev-18007	219	6	u.l.a	u.l.a	NOUN
inlawrev-18007	219	7	.	.	PUNCT
inlawrev-18007	220	1	1	1	NUM
inlawrev-18007	220	2	.	.	NUM
inlawrev-18007	220	3	40	40	NUM
inlawrev-18007	220	4	.	.	NOUN
inlawrev-18007	220	5	26	26	NUM
inlawrev-18007	220	6	mass	mass	NOUN
inlawrev-18007	220	7	.	.	PUNCT
inlawrev-18007	221	1	(	(	PUNCT
inlawrev-18007	221	2	9	9	NUM
inlawrev-18007	221	3	pick	pick	NOUN
inlawrev-18007	221	4	.	.	PUNCT
inlawrev-18007	221	5	)	)	PUNCT
inlawrev-18007	222	1	446	446	NUM
inlawrev-18007	222	2	,	,	PUNCT
inlawrev-18007	222	3	469	469	NUM
inlawrev-18007	222	4	(	(	PUNCT
inlawrev-18007	222	5	1830	1830	NUM
inlawrev-18007	222	6	)	)	PUNCT
inlawrev-18007	222	7	(	(	PUNCT
inlawrev-18007	222	8	“	"	PUNCT
inlawrev-18007	222	9	[	[	X
inlawrev-18007	222	10	trustees	trustee	NOUN
inlawrev-18007	222	11	should	should	AUX
inlawrev-18007	222	12	]	]	X
inlawrev-18007	222	13	observe	observe	VERB
inlawrev-18007	222	14	how	how	SCONJ
inlawrev-18007	222	15	men	man	NOUN
inlawrev-18007	222	16	of	of	ADP
inlawrev-18007	222	17	prudence	prudence	NOUN
inlawrev-18007	222	18	,	,	PUNCT
inlawrev-18007	222	19	discretion	discretion	NOUN
inlawrev-18007	222	20	and	and	CCONJ
inlawrev-18007	222	21	intelligence	intelligence	NOUN
inlawrev-18007	222	22	manage	manage	VERB
inlawrev-18007	222	23	their	their	PRON
inlawrev-18007	222	24	own	own	ADJ
inlawrev-18007	222	25	affairs	affair	NOUN
inlawrev-18007	222	26	,	,	PUNCT
inlawrev-18007	222	27	not	not	PART
inlawrev-18007	222	28	in	in	ADP
inlawrev-18007	222	29	regard	regard	NOUN
inlawrev-18007	222	30	to	to	ADP
inlawrev-18007	222	31	speculation	speculation	NOUN
inlawrev-18007	222	32	,	,	PUNCT
inlawrev-18007	222	33	but	but	CCONJ
inlawrev-18007	222	34	in	in	ADP
inlawrev-18007	222	35	regard	regard	NOUN
inlawrev-18007	222	36	to	to	ADP
inlawrev-18007	222	37	the	the	DET
inlawrev-18007	222	38	permanent	permanent	ADJ
inlawrev-18007	222	39	disposition	disposition	NOUN
inlawrev-18007	222	40	of	of	ADP
inlawrev-18007	222	41	their	their	PRON
inlawrev-18007	222	42	funds	fund	NOUN
inlawrev-18007	222	43	,	,	PUNCT
inlawrev-18007	222	44	considering	consider	VERB
inlawrev-18007	222	45	the	the	DET
inlawrev-18007	222	46	probable	probable	ADJ
inlawrev-18007	222	47	income	income	NOUN
inlawrev-18007	222	48	,	,	PUNCT
inlawrev-18007	222	49	as	as	ADV
inlawrev-18007	222	50	well	well	ADV
inlawrev-18007	222	51	as	as	ADP
inlawrev-18007	222	52	the	the	DET
inlawrev-18007	222	53	probable	probable	ADJ
inlawrev-18007	222	54	safety	safety	NOUN
inlawrev-18007	222	55	of	of	ADP
inlawrev-18007	222	56	the	the	DET
inlawrev-18007	222	57	capital	capital	NOUN
inlawrev-18007	222	58	to	to	PART
inlawrev-18007	222	59	be	be	AUX
inlawrev-18007	222	60	invested	invest	VERB
inlawrev-18007	222	61	.	.	PUNCT
inlawrev-18007	222	62	”	"	PUNCT
inlawrev-18007	222	63	)	)	PUNCT
inlawrev-18007	222	64	.	.	PUNCT
inlawrev-18007	223	1	41	41	NUM
inlawrev-18007	223	2	.	.	X
inlawrev-18007	223	3	restatement	restatement	NOUN
inlawrev-18007	223	4	(	(	PUNCT
inlawrev-18007	223	5	third	third	ADJ
inlawrev-18007	223	6	)	)	PUNCT
inlawrev-18007	223	7	of	of	ADP
inlawrev-18007	223	8	trusts	trust	NOUN
inlawrev-18007	223	9	§	§	PROPN
inlawrev-18007	223	10	90	90	NUM
inlawrev-18007	223	11	.	.	PUNCT
inlawrev-18007	223	12	42	42	NUM
inlawrev-18007	223	13	.	.	PUNCT
inlawrev-18007	224	1	see	see	VERB
inlawrev-18007	224	2	unif	unif	ADJ
inlawrev-18007	224	3	.	.	PUNCT
inlawrev-18007	225	1	principal	principal	PROPN
inlawrev-18007	225	2	&	&	CCONJ
inlawrev-18007	225	3	income	income	PROPN
inlawrev-18007	225	4	act	act	PROPN
inlawrev-18007	225	5	prefatory	prefatory	PROPN
inlawrev-18007	225	6	n.	n.	PROPN
inlawrev-18007	225	7	43	43	NUM
inlawrev-18007	225	8	.	.	PUNCT
inlawrev-18007	226	1	see	see	VERB
inlawrev-18007	226	2	unif	unif	ADJ
inlawrev-18007	226	3	.	.	PUNCT
inlawrev-18007	227	1	prudent	prudent	ADJ
inlawrev-18007	227	2	investor	investor	PROPN
inlawrev-18007	227	3	act	act	PROPN
inlawrev-18007	227	4	prefatory	prefatory	PROPN
inlawrev-18007	227	5	n.	n.	NOUN
inlawrev-18007	227	6	44	44	NUM
inlawrev-18007	227	7	.	.	PUNCT
inlawrev-18007	228	1	see	see	VERB
inlawrev-18007	228	2	s.	s.	PROPN
inlawrev-18007	228	3	alan	alan	PROPN
inlawrev-18007	228	4	medlin	medlin	PROPN
inlawrev-18007	228	5	,	,	PUNCT
inlawrev-18007	228	6	limitations	limitation	NOUN
inlawrev-18007	228	7	on	on	ADP
inlawrev-18007	228	8	the	the	DET
inlawrev-18007	228	9	trustee	trustee	NOUN
inlawrev-18007	228	10	’s	’s	PART
inlawrev-18007	228	11	power	power	NOUN
inlawrev-18007	228	12	to	to	PART
inlawrev-18007	228	13	adjust	adjust	VERB
inlawrev-18007	228	14	,	,	PUNCT
inlawrev-18007	228	15	42	42	NUM
inlawrev-18007	228	16	real	real	ADJ
inlawrev-18007	228	17	prop	prop	NOUN
inlawrev-18007	228	18	.	.	PUNCT
inlawrev-18007	229	1	prob	prob	PROPN
inlawrev-18007	229	2	.	.	PROPN
inlawrev-18007	229	3	&	&	CCONJ
inlawrev-18007	229	4	tr	tr	PROPN
inlawrev-18007	229	5	.	.	PROPN
inlawrev-18007	229	6	j.	j.	PROPN
inlawrev-18007	229	7	717	717	PROPN
inlawrev-18007	229	8	,	,	PUNCT
inlawrev-18007	229	9	719	719	NUM
inlawrev-18007	229	10	,	,	PUNCT
inlawrev-18007	229	11	736	736	NUM
inlawrev-18007	229	12	(	(	PUNCT
inlawrev-18007	229	13	2008	2008	NUM
inlawrev-18007	229	14	)	)	PUNCT
inlawrev-18007	229	15	.	.	PUNCT
inlawrev-18007	230	1	2012	2012	NUM
inlawrev-18007	230	2	]	]	PUNCT
inlawrev-18007	230	3	indiana	indiana	PROPN
inlawrev-18007	230	4	’s	’s	PROPN
inlawrev-18007	230	5	uniform	uniform	PROPN
inlawrev-18007	230	6	principal	principal	NOUN
inlawrev-18007	230	7	and	and	CCONJ
inlawrev-18007	230	8	incom	incom	PROPN
inlawrev-18007	230	9	e	e	PROPN
inlawrev-18007	230	10	act	act	VERB
inlawrev-18007	230	11	847	847	NUM
inlawrev-18007	230	12	having	have	VERB
inlawrev-18007	230	13	risk	risk	NOUN
inlawrev-18007	230	14	and	and	CCONJ
inlawrev-18007	230	15	return	return	VERB
inlawrev-18007	230	16	objectives	objective	NOUN
inlawrev-18007	230	17	reasonably	reasonably	ADV
inlawrev-18007	230	18	suited	suited	ADJ
inlawrev-18007	230	19	to	to	ADP
inlawrev-18007	230	20	the	the	DET
inlawrev-18007	230	21	trust	trust	NOUN
inlawrev-18007	230	22	.	.	PUNCT
inlawrev-18007	230	23	”	"	PUNCT
inlawrev-18007	231	1	this	this	DET
inlawrev-18007	231	2	is45	is45	PROPN
inlawrev-18007	231	3	distinguishable	distinguishable	ADJ
inlawrev-18007	231	4	from	from	ADP
inlawrev-18007	231	5	the	the	DET
inlawrev-18007	231	6	prior	prior	ADJ
inlawrev-18007	231	7	rule	rule	NOUN
inlawrev-18007	231	8	of	of	ADP
inlawrev-18007	231	9	amory	amory	NOUN
inlawrev-18007	231	10	,	,	PUNCT
inlawrev-18007	231	11	which	which	PRON
inlawrev-18007	231	12	over	over	ADP
inlawrev-18007	231	13	time	time	NOUN
inlawrev-18007	231	14	came	come	VERB
inlawrev-18007	231	15	to	to	PART
inlawrev-18007	231	16	treat	treat	VERB
inlawrev-18007	231	17	certain	certain	ADJ
inlawrev-18007	231	18	classes	class	NOUN
inlawrev-18007	231	19	of	of	ADP
inlawrev-18007	231	20	assets	asset	NOUN
inlawrev-18007	231	21	as	as	ADP
inlawrev-18007	231	22	per	per	X
inlawrev-18007	231	23	se	se	X
inlawrev-18007	231	24	imprudent	imprudent	ADJ
inlawrev-18007	231	25	as	as	ADV
inlawrev-18007	231	26	well	well	ADV
inlawrev-18007	231	27	as	as	ADP
inlawrev-18007	231	28	to	to	PART
inlawrev-18007	231	29	focus	focus	VERB
inlawrev-18007	231	30	on	on	ADP
inlawrev-18007	231	31	the	the	DET
inlawrev-18007	231	32	prudence	prudence	NOUN
inlawrev-18007	231	33	or	or	CCONJ
inlawrev-18007	231	34	imprudence	imprudence	NOUN
inlawrev-18007	231	35	of	of	ADP
inlawrev-18007	231	36	the	the	DET
inlawrev-18007	231	37	selection	selection	NOUN
inlawrev-18007	231	38	of	of	ADP
inlawrev-18007	231	39	individual	individual	ADJ
inlawrev-18007	231	40	assets	asset	NOUN
inlawrev-18007	231	41	in	in	ADP
inlawrev-18007	231	42	a	a	DET
inlawrev-18007	231	43	trust	trust	NOUN
inlawrev-18007	231	44	’s	’s	PART
inlawrev-18007	231	45	portfolio.46	portfolio.46	NOUN
inlawrev-18007	231	46	inherent	inherent	ADJ
inlawrev-18007	231	47	in	in	ADP
inlawrev-18007	231	48	the	the	DET
inlawrev-18007	231	49	upia	upia	NOUN
inlawrev-18007	231	50	’s	’s	PART
inlawrev-18007	231	51	approach	approach	NOUN
inlawrev-18007	231	52	is	be	AUX
inlawrev-18007	231	53	the	the	DET
inlawrev-18007	231	54	absence	absence	NOUN
inlawrev-18007	231	55	of	of	ADP
inlawrev-18007	231	56	any	any	DET
inlawrev-18007	231	57	concern	concern	NOUN
inlawrev-18007	231	58	about	about	ADP
inlawrev-18007	231	59	the	the	DET
inlawrev-18007	231	60	categories	category	NOUN
inlawrev-18007	231	61	of	of	ADP
inlawrev-18007	231	62	returns	return	NOUN
inlawrev-18007	231	63	generated	generate	VERB
inlawrev-18007	231	64	by	by	ADP
inlawrev-18007	231	65	an	an	DET
inlawrev-18007	231	66	investment	investment	NOUN
inlawrev-18007	231	67	portfolio	portfolio	NOUN
inlawrev-18007	231	68	.	.	PUNCT
inlawrev-18007	232	1	however	however	ADV
inlawrev-18007	232	2	,	,	PUNCT
inlawrev-18007	232	3	under47	under47	PROPN
inlawrev-18007	232	4	traditional	traditional	ADJ
inlawrev-18007	232	5	notions	notion	NOUN
inlawrev-18007	232	6	of	of	ADP
inlawrev-18007	232	7	trust	trust	NOUN
inlawrev-18007	232	8	accounting	accounting	NOUN
inlawrev-18007	232	9	income	income	NOUN
inlawrev-18007	232	10	,	,	PUNCT
inlawrev-18007	232	11	the	the	DET
inlawrev-18007	232	12	categories	category	NOUN
inlawrev-18007	232	13	of	of	ADP
inlawrev-18007	232	14	returns	return	NOUN
inlawrev-18007	232	15	generated	generate	VERB
inlawrev-18007	232	16	by	by	ADP
inlawrev-18007	232	17	an	an	DET
inlawrev-18007	232	18	investment	investment	NOUN
inlawrev-18007	232	19	portfolio	portfolio	NOUN
inlawrev-18007	232	20	are	be	AUX
inlawrev-18007	232	21	important	important	ADJ
inlawrev-18007	232	22	because	because	SCONJ
inlawrev-18007	232	23	only	only	ADV
inlawrev-18007	232	24	investment	investment	NOUN
inlawrev-18007	232	25	returns	return	NOUN
inlawrev-18007	232	26	from	from	ADP
inlawrev-18007	232	27	specific	specific	ADJ
inlawrev-18007	232	28	categories	category	NOUN
inlawrev-18007	232	29	(	(	PUNCT
inlawrev-18007	232	30	e.g.	e.g.	ADV
inlawrev-18007	232	31	,	,	PUNCT
inlawrev-18007	232	32	interest	interest	NOUN
inlawrev-18007	232	33	,	,	PUNCT
inlawrev-18007	232	34	dividends	dividend	NOUN
inlawrev-18007	232	35	,	,	PUNCT
inlawrev-18007	232	36	rents	rent	NOUN
inlawrev-18007	232	37	,	,	PUNCT
inlawrev-18007	232	38	and	and	CCONJ
inlawrev-18007	232	39	royalties	royalty	NOUN
inlawrev-18007	232	40	)	)	PUNCT
inlawrev-18007	232	41	are	be	AUX
inlawrev-18007	232	42	considered	consider	VERB
inlawrev-18007	232	43	allocable	allocable	ADJ
inlawrev-18007	232	44	to	to	AUX
inlawrev-18007	232	45	income	income	VERB
inlawrev-18007	232	46	and	and	CCONJ
inlawrev-18007	232	47	,	,	PUNCT
inlawrev-18007	232	48	therefore	therefore	ADV
inlawrev-18007	232	49	,	,	PUNCT
inlawrev-18007	232	50	payable	payable	ADJ
inlawrev-18007	232	51	to	to	ADP
inlawrev-18007	232	52	income	income	NOUN
inlawrev-18007	232	53	beneficiaries	beneficiary	NOUN
inlawrev-18007	232	54	.	.	PUNCT
inlawrev-18007	233	1	similarly,48	similarly,48	X
inlawrev-18007	233	2	absent	absent	ADJ
inlawrev-18007	233	3	language	language	NOUN
inlawrev-18007	233	4	to	to	ADP
inlawrev-18007	233	5	the	the	DET
inlawrev-18007	233	6	contrary	contrary	NOUN
inlawrev-18007	233	7	in	in	ADP
inlawrev-18007	233	8	the	the	DET
inlawrev-18007	233	9	trust	trust	NOUN
inlawrev-18007	233	10	agreement	agreement	NOUN
inlawrev-18007	233	11	,	,	PUNCT
inlawrev-18007	233	12	capital	capital	NOUN
inlawrev-18007	233	13	appreciation	appreciation	NOUN
inlawrev-18007	233	14	,	,	PUNCT
inlawrev-18007	233	15	realized	realize	VERB
inlawrev-18007	233	16	or	or	CCONJ
inlawrev-18007	233	17	unrealized	unrealize	VERB
inlawrev-18007	233	18	,	,	PUNCT
inlawrev-18007	233	19	has	have	AUX
inlawrev-18007	233	20	been	be	AUX
inlawrev-18007	233	21	traditionally	traditionally	ADV
inlawrev-18007	233	22	allocable	allocable	ADJ
inlawrev-18007	233	23	to	to	ADP
inlawrev-18007	233	24	the	the	DET
inlawrev-18007	233	25	trust	trust	NOUN
inlawrev-18007	233	26	principal	principal	NOUN
inlawrev-18007	233	27	and,49	and,49	PROPN
inlawrev-18007	233	28	therefore	therefore	ADV
inlawrev-18007	233	29	,	,	PUNCT
inlawrev-18007	233	30	retained	retain	VERB
inlawrev-18007	233	31	for	for	ADP
inlawrev-18007	233	32	the	the	DET
inlawrev-18007	233	33	benefit	benefit	NOUN
inlawrev-18007	233	34	of	of	ADP
inlawrev-18007	233	35	the	the	DET
inlawrev-18007	233	36	trust	trust	NOUN
inlawrev-18007	233	37	’s	’s	PART
inlawrev-18007	233	38	remainder	remainder	NOUN
inlawrev-18007	233	39	beneficiaries	beneficiary	NOUN
inlawrev-18007	233	40	.	.	PUNCT
inlawrev-18007	234	1	as	as	ADP
inlawrev-18007	234	2	a	a	DET
inlawrev-18007	234	3	result	result	NOUN
inlawrev-18007	234	4	,	,	PUNCT
inlawrev-18007	234	5	in	in	ADP
inlawrev-18007	234	6	states	state	NOUN
inlawrev-18007	234	7	that	that	PRON
inlawrev-18007	234	8	adopted	adopt	VERB
inlawrev-18007	234	9	the	the	DET
inlawrev-18007	234	10	upia	upia	NOUN
inlawrev-18007	234	11	,	,	PUNCT
inlawrev-18007	234	12	trustees	trustee	NOUN
inlawrev-18007	234	13	were	be	AUX
inlawrev-18007	234	14	potentially	potentially	ADV
inlawrev-18007	234	15	placed	place	VERB
inlawrev-18007	234	16	in	in	ADP
inlawrev-18007	234	17	a	a	DET
inlawrev-18007	234	18	bind	bind	NOUN
inlawrev-18007	234	19	.	.	PUNCT
inlawrev-18007	235	1	t	t	PROPN
inlawrev-18007	235	2	hose	hose	PROPN
inlawrev-18007	235	3	trustees	trustee	NOUN
inlawrev-18007	235	4	were	be	AUX
inlawrev-18007	235	5	duty	duty	NOUN
inlawrev-18007	235	6	-	-	PUNCT
inlawrev-18007	235	7	bound	bind	VERB
inlawrev-18007	235	8	to	to	PART
inlawrev-18007	235	9	invest	invest	VERB
inlawrev-18007	235	10	according	accord	VERB
inlawrev-18007	235	11	to	to	ADP
inlawrev-18007	235	12	the	the	DET
inlawrev-18007	235	13	modern	modern	ADJ
inlawrev-18007	235	14	portfolio	portfolio	NOUN
inlawrev-18007	235	15	theory	theory	NOUN
inlawrev-18007	235	16	principles	principle	NOUN
inlawrev-18007	235	17	of	of	ADP
inlawrev-18007	235	18	the	the	DET
inlawrev-18007	235	19	upia	upia	NOUN
inlawrev-18007	235	20	.	.	PUNCT
inlawrev-18007	236	1	at	at	ADP
inlawrev-18007	236	2	the	the	DET
inlawrev-18007	236	3	same	same	ADJ
inlawrev-18007	236	4	time	time	NOUN
inlawrev-18007	236	5	,	,	PUNCT
inlawrev-18007	236	6	those	those	DET
inlawrev-18007	236	7	trustees	trustee	NOUN
inlawrev-18007	236	8	were	be	AUX
inlawrev-18007	236	9	duty-50	duty-50	ADJ
inlawrev-18007	236	10	bound	bind	VERB
inlawrev-18007	236	11	to	to	PART
inlawrev-18007	236	12	impartially	impartially	ADV
inlawrev-18007	236	13	balance	balance	VERB
inlawrev-18007	236	14	the	the	DET
inlawrev-18007	236	15	interests	interest	NOUN
inlawrev-18007	236	16	of	of	ADP
inlawrev-18007	236	17	both	both	DET
inlawrev-18007	236	18	income	income	NOUN
inlawrev-18007	236	19	and	and	CCONJ
inlawrev-18007	236	20	remainder	remainder	NOUN
inlawrev-18007	236	21	beneficiaries	beneficiary	NOUN
inlawrev-18007	236	22	with	with	ADP
inlawrev-18007	236	23	respect	respect	NOUN
inlawrev-18007	236	24	to	to	ADP
inlawrev-18007	236	25	the	the	DET
inlawrev-18007	236	26	production	production	NOUN
inlawrev-18007	236	27	of	of	ADP
inlawrev-18007	236	28	income	income	NOUN
inlawrev-18007	236	29	under	under	ADP
inlawrev-18007	236	30	the	the	DET
inlawrev-18007	236	31	traditional	traditional	ADJ
inlawrev-18007	236	32	income	income	NOUN
inlawrev-18007	236	33	categories	category	NOUN
inlawrev-18007	236	34	while	while	SCONJ
inlawrev-18007	236	35	adding	add	VERB
inlawrev-18007	236	36	to	to	PART
inlawrev-18007	236	37	trust	trust	VERB
inlawrev-18007	236	38	principal	principal	NOUN
inlawrev-18007	236	39	through	through	ADP
inlawrev-18007	236	40	capital	capital	NOUN
inlawrev-18007	236	41	appreciation	appreciation	NOUN
inlawrev-18007	236	42	.	.	PUNCT
inlawrev-18007	237	1	this	this	DET
inlawrev-18007	237	2	balance	balance	NOUN
inlawrev-18007	237	3	was	be	AUX
inlawrev-18007	237	4	complicated	complicate	VERB
inlawrev-18007	237	5	by	by	ADP
inlawrev-18007	237	6	the	the	DET
inlawrev-18007	237	7	fact	fact	NOUN
inlawrev-18007	237	8	that	that	SCONJ
inlawrev-18007	237	9	,	,	PUNCT
inlawrev-18007	237	10	in	in	ADP
inlawrev-18007	237	11	general	general	ADJ
inlawrev-18007	237	12	,	,	PUNCT
inlawrev-18007	237	13	the	the	PRON
inlawrev-18007	237	14	greater	great	ADJ
inlawrev-18007	237	15	the	the	DET
inlawrev-18007	237	16	proportion	proportion	NOUN
inlawrev-18007	237	17	of	of	ADP
inlawrev-18007	237	18	a	a	DET
inlawrev-18007	237	19	trust	trust	NOUN
inlawrev-18007	237	20	portfolio	portfolio	NOUN
inlawrev-18007	237	21	invested	invest	VERB
inlawrev-18007	237	22	in	in	ADP
inlawrev-18007	237	23	equity	equity	NOUN
inlawrev-18007	237	24	securities	security	NOUN
inlawrev-18007	237	25	,	,	PUNCT
inlawrev-18007	237	26	the	the	PRON
inlawrev-18007	237	27	smaller	small	ADJ
inlawrev-18007	237	28	the	the	DET
inlawrev-18007	237	29	proportion	proportion	NOUN
inlawrev-18007	237	30	of	of	ADP
inlawrev-18007	237	31	the	the	DET
inlawrev-18007	237	32	overall	overall	ADJ
inlawrev-18007	237	33	expected	expected	ADJ
inlawrev-18007	237	34	investment	investment	NOUN
inlawrev-18007	237	35	return	return	NOUN
inlawrev-18007	237	36	that	that	PRON
inlawrev-18007	237	37	will	will	AUX
inlawrev-18007	237	38	come	come	VERB
inlawrev-18007	237	39	from	from	ADP
inlawrev-18007	237	40	one	one	NUM
inlawrev-18007	237	41	of	of	ADP
inlawrev-18007	237	42	the	the	DET
inlawrev-18007	237	43	traditional	traditional	ADJ
inlawrev-18007	237	44	categories	category	NOUN
inlawrev-18007	237	45	of	of	ADP
inlawrev-18007	237	46	income	income	NOUN
inlawrev-18007	237	47	distributable	distributable	ADJ
inlawrev-18007	237	48	to	to	ADP
inlawrev-18007	237	49	a	a	DET
inlawrev-18007	237	50	trust	trust	NOUN
inlawrev-18007	237	51	’s	’s	PART
inlawrev-18007	237	52	income	income	NOUN
inlawrev-18007	237	53	beneficiaries	beneficiary	NOUN
inlawrev-18007	237	54	.	.	PUNCT
inlawrev-18007	238	1	c	c	AUX
inlawrev-18007	238	2	onversely	onversely	ADV
inlawrev-18007	238	3	,	,	PUNCT
inlawrev-18007	238	4	the	the	PRON
inlawrev-18007	238	5	greater	great	ADJ
inlawrev-18007	238	6	the	the	DET
inlawrev-18007	238	7	proportion	proportion	NOUN
inlawrev-18007	238	8	of	of	ADP
inlawrev-18007	238	9	a	a	DET
inlawrev-18007	238	10	portfolio	portfolio	NOUN
inlawrev-18007	238	11	invested	invest	VERB
inlawrev-18007	238	12	in51	in51	PROPN
inlawrev-18007	238	13	fixed	fix	VERB
inlawrev-18007	238	14	-	-	PUNCT
inlawrev-18007	238	15	income	income	NOUN
inlawrev-18007	238	16	securities	security	NOUN
inlawrev-18007	238	17	,	,	PUNCT
inlawrev-18007	238	18	the	the	PRON
inlawrev-18007	238	19	smaller	small	ADJ
inlawrev-18007	238	20	the	the	DET
inlawrev-18007	238	21	proportion	proportion	NOUN
inlawrev-18007	238	22	of	of	ADP
inlawrev-18007	238	23	the	the	DET
inlawrev-18007	238	24	overall	overall	ADJ
inlawrev-18007	238	25	expected	expected	ADJ
inlawrev-18007	238	26	investment	investment	NOUN
inlawrev-18007	238	27	return	return	NOUN
inlawrev-18007	238	28	that	that	PRON
inlawrev-18007	238	29	will	will	AUX
inlawrev-18007	238	30	result	result	VERB
inlawrev-18007	238	31	from	from	ADP
inlawrev-18007	238	32	capital	capital	NOUN
inlawrev-18007	238	33	appreciation	appreciation	NOUN
inlawrev-18007	238	34	that	that	PRON
inlawrev-18007	238	35	increases	increase	VERB
inlawrev-18007	238	36	the	the	DET
inlawrev-18007	238	37	trust	trust	NOUN
inlawrev-18007	238	38	’s	’s	PART
inlawrev-18007	238	39	principal	principal	NOUN
inlawrev-18007	238	40	.	.	PUNCT
inlawrev-18007	239	1	in	in	ADP
inlawrev-18007	239	2	other	other	ADJ
inlawrev-18007	239	3	words	word	NOUN
inlawrev-18007	239	4	,	,	PUNCT
inlawrev-18007	239	5	under	under	ADP
inlawrev-18007	239	6	the	the	DET
inlawrev-18007	239	7	traditional	traditional	ADJ
inlawrev-18007	239	8	model	model	NOUN
inlawrev-18007	239	9	,	,	PUNCT
inlawrev-18007	239	10	to	to	PART
inlawrev-18007	239	11	achieve	achieve	VERB
inlawrev-18007	239	12	a52	a52	NOUN
inlawrev-18007	239	13	targeted	target	VERB
inlawrev-18007	239	14	amount	amount	NOUN
inlawrev-18007	239	15	of	of	ADP
inlawrev-18007	239	16	income	income	NOUN
inlawrev-18007	239	17	to	to	PART
inlawrev-18007	239	18	distribute	distribute	VERB
inlawrev-18007	239	19	to	to	ADP
inlawrev-18007	239	20	the	the	DET
inlawrev-18007	239	21	trust	trust	NOUN
inlawrev-18007	239	22	’s	’s	PART
inlawrev-18007	239	23	income	income	NOUN
inlawrev-18007	239	24	beneficiaries	beneficiary	NOUN
inlawrev-18007	239	25	,	,	PUNCT
inlawrev-18007	239	26	the	the	DET
inlawrev-18007	239	27	trustee	trustee	NOUN
inlawrev-18007	239	28	was	be	AUX
inlawrev-18007	239	29	necessarily	necessarily	ADV
inlawrev-18007	239	30	required	require	VERB
inlawrev-18007	239	31	to	to	PART
inlawrev-18007	239	32	sacrifice	sacrifice	VERB
inlawrev-18007	239	33	some	some	DET
inlawrev-18007	239	34	overall	overall	ADJ
inlawrev-18007	239	35	investment	investment	NOUN
inlawrev-18007	239	36	return	return	NOUN
inlawrev-18007	239	37	potential	potential	NOUN
inlawrev-18007	239	38	in	in	ADP
inlawrev-18007	239	39	order	order	NOUN
inlawrev-18007	239	40	to	to	PART
inlawrev-18007	239	41	generate	generate	VERB
inlawrev-18007	239	42	returns	return	NOUN
inlawrev-18007	239	43	from	from	ADP
inlawrev-18007	239	44	categories	category	NOUN
inlawrev-18007	239	45	that	that	PRON
inlawrev-18007	239	46	were	be	AUX
inlawrev-18007	239	47	distributable	distributable	ADJ
inlawrev-18007	239	48	to	to	ADP
inlawrev-18007	239	49	the	the	DET
inlawrev-18007	239	50	trust	trust	NOUN
inlawrev-18007	239	51	’s	’s	PART
inlawrev-18007	239	52	income	income	NOUN
inlawrev-18007	239	53	beneficiaries	beneficiary	NOUN
inlawrev-18007	239	54	.	.	PUNCT
inlawrev-18007	240	1	this	this	DET
inlawrev-18007	240	2	dilemma	dilemma	NOUN
inlawrev-18007	240	3	can	can	AUX
inlawrev-18007	240	4	be	be	AUX
inlawrev-18007	240	5	illustrated	illustrate	VERB
inlawrev-18007	240	6	as	as	SCONJ
inlawrev-18007	240	7	follows	follow	VERB
inlawrev-18007	240	8	:	:	PUNCT
inlawrev-18007	240	9	53	53	NUM
inlawrev-18007	240	10	45	45	NUM
inlawrev-18007	240	11	.	.	PUNCT
inlawrev-18007	241	1	unif	unif	PROPN
inlawrev-18007	241	2	.	.	PUNCT
inlawrev-18007	242	1	prudent	prudent	ADJ
inlawrev-18007	242	2	investor	investor	PROPN
inlawrev-18007	242	3	act	act	NOUN
inlawrev-18007	242	4	§	§	PROPN
inlawrev-18007	242	5	2(b	2(b	NUM
inlawrev-18007	242	6	)	)	PUNCT
inlawrev-18007	242	7	(	(	PUNCT
inlawrev-18007	242	8	emphasis	emphasis	NOUN
inlawrev-18007	242	9	added	add	VERB
inlawrev-18007	242	10	)	)	PUNCT
inlawrev-18007	242	11	.	.	PUNCT
inlawrev-18007	243	1	46	46	NUM
inlawrev-18007	243	2	.	.	PUNCT
inlawrev-18007	244	1	see	see	VERB
inlawrev-18007	244	2	restatement	restatement	NOUN
inlawrev-18007	244	3	(	(	PUNCT
inlawrev-18007	244	4	third	third	ADJ
inlawrev-18007	244	5	)	)	PUNCT
inlawrev-18007	244	6	of	of	ADP
inlawrev-18007	244	7	trusts	trust	NOUN
inlawrev-18007	244	8	,	,	PUNCT
inlawrev-18007	244	9	ch	ch	PROPN
inlawrev-18007	244	10	.	.	PROPN
inlawrev-18007	244	11	17	17	NUM
inlawrev-18007	244	12	intro	intro	X
inlawrev-18007	244	13	.	.	PUNCT
inlawrev-18007	245	1	n.	n.	NOUN
inlawrev-18007	245	2	47	47	NUM
inlawrev-18007	245	3	.	.	PUNCT
inlawrev-18007	246	1	see	see	VERB
inlawrev-18007	246	2	unif	unif	ADJ
inlawrev-18007	246	3	.	.	PUNCT
inlawrev-18007	247	1	principal	principal	PROPN
inlawrev-18007	247	2	&	&	CCONJ
inlawrev-18007	247	3	income	income	PROPN
inlawrev-18007	247	4	act	act	PROPN
inlawrev-18007	247	5	prefatory	prefatory	PROPN
inlawrev-18007	247	6	n.	n.	NOUN
inlawrev-18007	247	7	;	;	PUNCT
inlawrev-18007	247	8	medlin	medlin	PROPN
inlawrev-18007	247	9	,	,	PUNCT
inlawrev-18007	247	10	supra	supra	PROPN
inlawrev-18007	247	11	note	note	NOUN
inlawrev-18007	247	12	44	44	NUM
inlawrev-18007	247	13	,	,	PUNCT
inlawrev-18007	247	14	at	at	ADP
inlawrev-18007	247	15	719	719	NUM
inlawrev-18007	247	16	.	.	PUNCT
inlawrev-18007	247	17	48	48	NUM
inlawrev-18007	247	18	.	.	PUNCT
inlawrev-18007	247	19	see	see	VERB
inlawrev-18007	247	20	unif	unif	ADJ
inlawrev-18007	247	21	.	.	PUNCT
inlawrev-18007	248	1	principal	principal	PROPN
inlawrev-18007	248	2	&	&	CCONJ
inlawrev-18007	248	3	income	income	PROPN
inlawrev-18007	248	4	act	act	PROPN
inlawrev-18007	248	5	prefatory	prefatory	PROPN
inlawrev-18007	248	6	n.	n.	NOUN
inlawrev-18007	248	7	;	;	PUNCT
inlawrev-18007	248	8	christopher	christopher	PROPN
inlawrev-18007	248	9	p.	p.	PROPN
inlawrev-18007	248	10	cline	cline	PROPN
inlawrev-18007	248	11	,	,	PUNCT
inlawrev-18007	248	12	the	the	DET
inlawrev-18007	248	13	uniform	uniform	ADJ
inlawrev-18007	248	14	prudent	prudent	ADJ
inlawrev-18007	248	15	investor	investor	NOUN
inlawrev-18007	248	16	and	and	CCONJ
inlawrev-18007	248	17	principal	principal	NOUN
inlawrev-18007	248	18	and	and	CCONJ
inlawrev-18007	248	19	income	income	NOUN
inlawrev-18007	248	20	acts	act	NOUN
inlawrev-18007	248	21	:	:	PUNCT
inlawrev-18007	248	22	changing	change	VERB
inlawrev-18007	248	23	the	the	DET
inlawrev-18007	248	24	trust	trust	NOUN
inlawrev-18007	248	25	landscape	landscape	NOUN
inlawrev-18007	248	26	,	,	PUNCT
inlawrev-18007	248	27	42	42	NUM
inlawrev-18007	248	28	real	real	ADJ
inlawrev-18007	248	29	prop	prop	NOUN
inlawrev-18007	248	30	.	.	PUNCT
inlawrev-18007	249	1	prob	prob	PROPN
inlawrev-18007	249	2	.	.	PROPN
inlawrev-18007	249	3	&	&	CCONJ
inlawrev-18007	249	4	tr	tr	PROPN
inlawrev-18007	249	5	.	.	PROPN
inlawrev-18007	249	6	j.	j.	PROPN
inlawrev-18007	249	7	611	611	NUM
inlawrev-18007	249	8	,	,	PUNCT
inlawrev-18007	249	9	647	647	NUM
inlawrev-18007	249	10	(	(	PUNCT
inlawrev-18007	249	11	2008	2008	NUM
inlawrev-18007	249	12	)	)	PUNCT
inlawrev-18007	249	13	.	.	PUNCT
inlawrev-18007	250	1	49	49	NUM
inlawrev-18007	250	2	.	.	PUNCT
inlawrev-18007	251	1	see	see	PROPN
inlawrev-18007	251	2	cline	cline	PROPN
inlawrev-18007	251	3	,	,	PUNCT
inlawrev-18007	251	4	supra	supra	PROPN
inlawrev-18007	251	5	note	note	PROPN
inlawrev-18007	251	6	48	48	NUM
inlawrev-18007	251	7	,	,	PUNCT
inlawrev-18007	251	8	at	at	ADP
inlawrev-18007	251	9	647	647	NUM
inlawrev-18007	251	10	.	.	PUNCT
inlawrev-18007	252	1	50	50	NUM
inlawrev-18007	252	2	.	.	PUNCT
inlawrev-18007	253	1	see	see	VERB
inlawrev-18007	253	2	,	,	PUNCT
inlawrev-18007	253	3	e.g.	e.g.	ADV
inlawrev-18007	253	4	,	,	PUNCT
inlawrev-18007	254	1	ind	ind	PROPN
inlawrev-18007	254	2	.	.	PUNCT
inlawrev-18007	254	3	code	code	PROPN
inlawrev-18007	254	4	§	§	PROPN
inlawrev-18007	254	5	30	30	NUM
inlawrev-18007	254	6	-	-	SYM
inlawrev-18007	254	7	4	4	NUM
inlawrev-18007	254	8	-	-	NUM
inlawrev-18007	254	9	3.5	3.5	NUM
inlawrev-18007	254	10	-	-	PUNCT
inlawrev-18007	254	11	1(a	1(a	NUM
inlawrev-18007	254	12	)	)	PUNCT
inlawrev-18007	254	13	(	(	PUNCT
inlawrev-18007	254	14	2011	2011	NUM
inlawrev-18007	254	15	)	)	PUNCT
inlawrev-18007	254	16	(	(	PUNCT
inlawrev-18007	254	17	“	"	PUNCT
inlawrev-18007	254	18	except	except	SCONJ
inlawrev-18007	254	19	as	as	ADV
inlawrev-18007	254	20	otherwise	otherwise	ADV
inlawrev-18007	254	21	provided	provide	VERB
inlawrev-18007	254	22	[	[	PUNCT
inlawrev-18007	254	23	by	by	ADP
inlawrev-18007	254	24	the	the	DET
inlawrev-18007	254	25	terms	term	NOUN
inlawrev-18007	254	26	of	of	ADP
inlawrev-18007	254	27	the	the	DET
inlawrev-18007	254	28	trust	trust	NOUN
inlawrev-18007	254	29	agreement	agreement	NOUN
inlawrev-18007	254	30	]	]	PUNCT
inlawrev-18007	254	31	,	,	PUNCT
inlawrev-18007	254	32	a	a	DET
inlawrev-18007	254	33	trustee	trustee	NOUN
inlawrev-18007	254	34	who	who	PRON
inlawrev-18007	254	35	invests	invest	VERB
inlawrev-18007	254	36	and	and	CCONJ
inlawrev-18007	254	37	manages	manage	VERB
inlawrev-18007	254	38	trust	trust	NOUN
inlawrev-18007	254	39	assets	asset	NOUN
inlawrev-18007	254	40	owes	owe	VERB
inlawrev-18007	254	41	a	a	DET
inlawrev-18007	254	42	duty	duty	NOUN
inlawrev-18007	254	43	to	to	ADP
inlawrev-18007	254	44	the	the	DET
inlawrev-18007	254	45	beneficiaries	beneficiary	NOUN
inlawrev-18007	254	46	of	of	ADP
inlawrev-18007	254	47	the	the	DET
inlawrev-18007	254	48	trust	trust	NOUN
inlawrev-18007	254	49	to	to	PART
inlawrev-18007	254	50	comply	comply	VERB
inlawrev-18007	254	51	with	with	ADP
inlawrev-18007	254	52	the	the	DET
inlawrev-18007	254	53	prudent	prudent	ADJ
inlawrev-18007	254	54	investor	investor	NOUN
inlawrev-18007	254	55	rule	rule	NOUN
inlawrev-18007	254	56	set	set	VERB
inlawrev-18007	254	57	forth	forth	ADP
inlawrev-18007	254	58	in	in	ADP
inlawrev-18007	254	59	this	this	DET
inlawrev-18007	254	60	chapter	chapter	NOUN
inlawrev-18007	254	61	.	.	PUNCT
inlawrev-18007	254	62	”	"	PUNCT
inlawrev-18007	254	63	)	)	PUNCT
inlawrev-18007	254	64	.	.	PUNCT
inlawrev-18007	255	1	51	51	NUM
inlawrev-18007	255	2	.	.	PUNCT
inlawrev-18007	255	3	see	see	VERB
inlawrev-18007	255	4	wolf	wolf	PROPN
inlawrev-18007	255	5	,	,	PUNCT
inlawrev-18007	255	6	supra	supra	PROPN
inlawrev-18007	255	7	note	note	PROPN
inlawrev-18007	255	8	36	36	NUM
inlawrev-18007	255	9	,	,	PUNCT
inlawrev-18007	255	10	at	at	ADP
inlawrev-18007	255	11	59	59	NUM
inlawrev-18007	255	12	.	.	PUNCT
inlawrev-18007	255	13	52	52	NUM
inlawrev-18007	255	14	.	.	PUNCT
inlawrev-18007	256	1	see	see	VERB
inlawrev-18007	256	2	i	i	PRON
inlawrev-18007	256	3	d.	d.	PROPN
inlawrev-18007	256	4	53	53	NUM
inlawrev-18007	256	5	.	.	PUNCT
inlawrev-18007	257	1	this	this	DET
inlawrev-18007	257	2	example	example	NOUN
inlawrev-18007	257	3	is	be	AUX
inlawrev-18007	257	4	patterned	pattern	VERB
inlawrev-18007	257	5	after	after	ADP
inlawrev-18007	257	6	an	an	DET
inlawrev-18007	257	7	example	example	NOUN
inlawrev-18007	257	8	found	find	VERB
inlawrev-18007	257	9	in	in	ADP
inlawrev-18007	257	10	medlin	medlin	PROPN
inlawrev-18007	257	11	,	,	PUNCT
inlawrev-18007	257	12	supra	supra	PROPN
inlawrev-18007	257	13	note	note	NOUN
inlawrev-18007	257	14	44	44	NUM
inlawrev-18007	257	15	,	,	PUNCT
inlawrev-18007	257	16	at	at	ADP
inlawrev-18007	257	17	721	721	NUM
inlawrev-18007	257	18	.	.	PUNCT
inlawrev-18007	258	1	848	848	NUM
inlawrev-18007	258	2	indiana	indiana	PROPN
inlawrev-18007	258	3	law	law	PROPN
inlawrev-18007	258	4	review	review	NOUN
inlawrev-18007	258	5	[	[	X
inlawrev-18007	258	6	vol	vol	NOUN
inlawrev-18007	258	7	.	.	PUNCT
inlawrev-18007	258	8	45:841	45:841	NUM
inlawrev-18007	259	1	assum	assum	NOUN
inlawrev-18007	259	2	e	e	NOUN
inlawrev-18007	259	3	that	that	PRON
inlawrev-18007	259	4	for	for	ADP
inlawrev-18007	259	5	the	the	DET
inlawrev-18007	259	6	current	current	ADJ
inlawrev-18007	259	7	year	year	NOUN
inlawrev-18007	259	8	,	,	PUNCT
inlawrev-18007	259	9	a	a	DET
inlawrev-18007	259	10	trustee	trustee	NOUN
inlawrev-18007	259	11	can	can	AUX
inlawrev-18007	259	12	choose	choose	VERB
inlawrev-18007	259	13	between	between	ADP
inlawrev-18007	259	14	portfolio	portfolio	NOUN
inlawrev-18007	259	15	a	a	DET
inlawrev-18007	259	16	invested	invest	VERB
inlawrev-18007	259	17	solely	solely	ADV
inlawrev-18007	259	18	in	in	ADP
inlawrev-18007	259	19	the	the	DET
inlawrev-18007	259	20	stock	stock	NOUN
inlawrev-18007	259	21	market	market	NOUN
inlawrev-18007	259	22	(	(	PUNCT
inlawrev-18007	259	23	a	a	DET
inlawrev-18007	259	24	one	one	NUM
inlawrev-18007	259	25	hundred	hundred	NUM
inlawrev-18007	259	26	percent	percent	NOUN
inlawrev-18007	259	27	equity	equity	NOUN
inlawrev-18007	259	28	allocation	allocation	NOUN
inlawrev-18007	259	29	)	)	PUNCT
inlawrev-18007	259	30	and	and	CCONJ
inlawrev-18007	259	31	portfolio	portfolio	NOUN
inlawrev-18007	259	32	b	b	PROPN
inlawrev-18007	259	33	invested	invest	VERB
inlawrev-18007	259	34	solely	solely	ADV
inlawrev-18007	259	35	in	in	ADP
inlawrev-18007	259	36	fixed	fix	VERB
inlawrev-18007	259	37	-	-	PUNCT
inlawrev-18007	259	38	income	income	NOUN
inlawrev-18007	259	39	securities	security	NOUN
inlawrev-18007	259	40	(	(	PUNCT
inlawrev-18007	259	41	a	a	DET
inlawrev-18007	259	42	one	one	NUM
inlawrev-18007	259	43	hundred	hundred	NUM
inlawrev-18007	259	44	percent54	percent54	NOUN
inlawrev-18007	259	45	fixed	fix	VERB
inlawrev-18007	259	46	-	-	PUNCT
inlawrev-18007	259	47	income	income	NOUN
inlawrev-18007	259	48	allocation	allocation	NOUN
inlawrev-18007	259	49	)	)	PUNCT
inlawrev-18007	259	50	.	.	PUNCT
inlawrev-18007	260	1	further	far	ADV
inlawrev-18007	260	2	assume	assume	VERB
inlawrev-18007	260	3	portfolio	portfolio	NOUN
inlawrev-18007	260	4	a	a	PRON
inlawrev-18007	260	5	will	will	AUX
inlawrev-18007	260	6	earn	earn	VERB
inlawrev-18007	260	7	a	a	DET
inlawrev-18007	260	8	fifteen	fifteen	NUM
inlawrev-18007	260	9	percent	percent	NOUN
inlawrev-18007	260	10	return	return	NOUN
inlawrev-18007	260	11	,	,	PUNCT
inlawrev-18007	260	12	all	all	PRON
inlawrev-18007	260	13	in	in	ADP
inlawrev-18007	260	14	the	the	DET
inlawrev-18007	260	15	form	form	NOUN
inlawrev-18007	260	16	of	of	ADP
inlawrev-18007	260	17	unrealized	unrealized	ADJ
inlawrev-18007	260	18	capital	capital	NOUN
inlawrev-18007	260	19	appreciation	appreciation	NOUN
inlawrev-18007	260	20	,	,	PUNCT
inlawrev-18007	260	21	while	while	SCONJ
inlawrev-18007	260	22	portfolio	portfolio	NOUN
inlawrev-18007	260	23	b	b	PROPN
inlawrev-18007	260	24	will	will	AUX
inlawrev-18007	260	25	earn	earn	VERB
inlawrev-18007	260	26	a	a	DET
inlawrev-18007	260	27	four	four	NUM
inlawrev-18007	260	28	percent	percent	NOUN
inlawrev-18007	260	29	return	return	NOUN
inlawrev-18007	260	30	,	,	PUNCT
inlawrev-18007	260	31	all	all	PRON
inlawrev-18007	260	32	in	in	ADP
inlawrev-18007	260	33	the	the	DET
inlawrev-18007	260	34	form	form	NOUN
inlawrev-18007	260	35	of	of	ADP
inlawrev-18007	260	36	interest	interest	NOUN
inlawrev-18007	260	37	income	income	NOUN
inlawrev-18007	260	38	.	.	PUNCT
inlawrev-18007	261	1	assuming	assume	VERB
inlawrev-18007	261	2	(	(	PUNCT
inlawrev-18007	261	3	1	1	X
inlawrev-18007	261	4	)	)	PUNCT
inlawrev-18007	261	5	an	an	DET
inlawrev-18007	261	6	initial	initial	ADJ
inlawrev-18007	261	7	value	value	NOUN
inlawrev-18007	261	8	of	of	ADP
inlawrev-18007	261	9	$	$	SYM
inlawrev-18007	261	10	1,000,000	1,000,000	NUM
inlawrev-18007	261	11	and	and	CCONJ
inlawrev-18007	261	12	(	(	PUNCT
inlawrev-18007	261	13	2	2	NUM
inlawrev-18007	261	14	)	)	PUNCT
inlawrev-18007	261	15	that	that	SCONJ
inlawrev-18007	261	16	all	all	DET
inlawrev-18007	261	17	trust	trust	NOUN
inlawrev-18007	261	18	accounting	accounting	NOUN
inlawrev-18007	261	19	income	income	NOUN
inlawrev-18007	261	20	is	be	AUX
inlawrev-18007	261	21	distributed	distribute	VERB
inlawrev-18007	261	22	to	to	ADP
inlawrev-18007	261	23	the	the	DET
inlawrev-18007	261	24	trust	trust	NOUN
inlawrev-18007	261	25	’s	’s	PART
inlawrev-18007	261	26	income	income	NOUN
inlawrev-18007	261	27	beneficiaries	beneficiary	NOUN
inlawrev-18007	261	28	,	,	PUNCT
inlawrev-18007	261	29	then	then	ADV
inlawrev-18007	261	30	the	the	DET
inlawrev-18007	261	31	trust	trust	NOUN
inlawrev-18007	261	32	’s	’s	PART
inlawrev-18007	261	33	investment	investment	NOUN
inlawrev-18007	261	34	and	and	CCONJ
inlawrev-18007	261	35	distribution	distribution	NOUN
inlawrev-18007	261	36	activity	activity	NOUN
inlawrev-18007	261	37	can	can	AUX
inlawrev-18007	261	38	be	be	AUX
inlawrev-18007	261	39	summarized	summarize	VERB
inlawrev-18007	261	40	as	as	SCONJ
inlawrev-18007	261	41	follows	follow	VERB
inlawrev-18007	261	42	:	:	PUNCT
inlawrev-18007	261	43	portfolio	portfolio	NOUN
inlawrev-18007	261	44	a	a	DET
inlawrev-18007	261	45	100	100	NUM
inlawrev-18007	261	46	%	%	NOUN
inlawrev-18007	261	47	e	e	NOUN
inlawrev-18007	261	48	quity	quity	NOUN
inlawrev-18007	261	49	p	p	PROPN
inlawrev-18007	261	50	ortfolio	ortfolio	NOUN
inlawrev-18007	261	51	b	b	PROPN
inlawrev-18007	261	52	100	100	NUM
inlawrev-18007	261	53	%	%	NOUN
inlawrev-18007	261	54	fixed	fix	VERB
inlawrev-18007	261	55	-	-	PUNCT
inlawrev-18007	261	56	incom	incom	NOUN
inlawrev-18007	261	57	e	e	PROPN
inlawrev-18007	261	58	b	b	PROPN
inlawrev-18007	261	59	eginning	eginning	NOUN
inlawrev-18007	261	60	of	of	ADP
inlawrev-18007	261	61	y	y	PROPN
inlawrev-18007	261	62	ear	ear	NOUN
inlawrev-18007	261	63	v	v	X
inlawrev-18007	261	64	alue	alue	VERB
inlawrev-18007	261	65	$	$	SYM
inlawrev-18007	261	66	1,000,000	1,000,000	NUM
inlawrev-18007	261	67	$	$	SYM
inlawrev-18007	261	68	1,000,000	1,000,000	NUM
inlawrev-18007	261	69	c	c	NOUN
inlawrev-18007	261	70	apital	apital	NOUN
inlawrev-18007	261	71	a	a	DET
inlawrev-18007	261	72	ppreciation	ppreciation	NOUN
inlawrev-18007	261	73	$	$	SYM
inlawrev-18007	261	74	150,000	150,000	NUM
inlawrev-18007	261	75	$	$	SYM
inlawrev-18007	261	76	0	0	NUM
inlawrev-18007	261	77	t	t	NOUN
inlawrev-18007	261	78	rust	rust	NOUN
inlawrev-18007	261	79	a	a	DET
inlawrev-18007	261	80	ccounting	ccounting	NOUN
inlawrev-18007	261	81	in	in	ADP
inlawrev-18007	261	82	com	com	NOUN
inlawrev-18007	261	83	e	e	NOUN
inlawrev-18007	261	84	$	$	SYM
inlawrev-18007	261	85	0	0	NUM
inlawrev-18007	261	86	$	$	SYM
inlawrev-18007	261	87	40,000	40,000	NUM
inlawrev-18007	261	88	d	d	NOUN
inlawrev-18007	261	89	istribution	istribution	NOUN
inlawrev-18007	261	90	to	to	ADP
inlawrev-18007	261	91	in	in	ADP
inlawrev-18007	261	92	com	com	NOUN
inlawrev-18007	261	93	e	e	PROPN
inlawrev-18007	261	94	b	b	PROPN
inlawrev-18007	261	95	eneficiaries	eneficiarie	NOUN
inlawrev-18007	261	96	$	$	SYM
inlawrev-18007	261	97	0	0	NUM
inlawrev-18007	261	98	(	(	PUNCT
inlawrev-18007	261	99	$	$	SYM
inlawrev-18007	261	100	40,000	40,000	NUM
inlawrev-18007	261	101	)	)	PUNCT
inlawrev-18007	261	102	e	e	NOUN
inlawrev-18007	261	103	nd	nd	PROPN
inlawrev-18007	261	104	of	of	ADP
inlawrev-18007	261	105	y	y	PROPN
inlawrev-18007	261	106	ear	ear	VERB
inlawrev-18007	261	107	v	v	X
inlawrev-18007	261	108	alue	alue	VERB
inlawrev-18007	261	109	$	$	SYM
inlawrev-18007	261	110	1,150,000	1,150,000	NUM
inlawrev-18007	261	111	$	$	SYM
inlawrev-18007	261	112	1,000,000	1,000,000	NUM
inlawrev-18007	261	113	assuming	assume	VERB
inlawrev-18007	261	114	that	that	SCONJ
inlawrev-18007	261	115	the	the	DET
inlawrev-18007	261	116	returns	return	NOUN
inlawrev-18007	261	117	illustrated	illustrate	VERB
inlawrev-18007	261	118	represent	represent	VERB
inlawrev-18007	261	119	the	the	DET
inlawrev-18007	261	120	maximum	maximum	ADJ
inlawrev-18007	261	121	possible	possible	ADJ
inlawrev-18007	261	122	returns	return	NOUN
inlawrev-18007	261	123	for	for	ADP
inlawrev-18007	261	124	each	each	DET
inlawrev-18007	261	125	portfolio	portfolio	NOUN
inlawrev-18007	261	126	given	give	VERB
inlawrev-18007	261	127	an	an	DET
inlawrev-18007	261	128	equally	equally	ADV
inlawrev-18007	261	129	acceptable	acceptable	ADJ
inlawrev-18007	261	130	degree	degree	NOUN
inlawrev-18007	261	131	of	of	ADP
inlawrev-18007	261	132	risk	risk	NOUN
inlawrev-18007	261	133	,	,	PUNCT
inlawrev-18007	261	134	one	one	PRON
inlawrev-18007	261	135	can	can	AUX
inlawrev-18007	261	136	see	see	VERB
inlawrev-18007	261	137	that55	that55	NOUN
inlawrev-18007	261	138	portfolio	portfolio	NOUN
inlawrev-18007	261	139	a	a	DET
inlawrev-18007	261	140	maximizes	maximize	NOUN
inlawrev-18007	261	141	the	the	DET
inlawrev-18007	261	142	trust	trust	NOUN
inlawrev-18007	261	143	’s	’s	PART
inlawrev-18007	261	144	investment	investment	NOUN
inlawrev-18007	261	145	performance	performance	NOUN
inlawrev-18007	261	146	but	but	CCONJ
inlawrev-18007	261	147	generates	generate	VERB
inlawrev-18007	261	148	no	no	DET
inlawrev-18007	261	149	income	income	NOUN
inlawrev-18007	261	150	to	to	PART
inlawrev-18007	261	151	pay	pay	VERB
inlawrev-18007	261	152	to	to	ADP
inlawrev-18007	261	153	the	the	DET
inlawrev-18007	261	154	incom	incom	PROPN
inlawrev-18007	261	155	e	e	PROPN
inlawrev-18007	261	156	beneficiaries	beneficiary	NOUN
inlawrev-18007	261	157	;	;	PUNCT
inlawrev-18007	261	158	all	all	PRON
inlawrev-18007	261	159	of	of	ADP
inlawrev-18007	261	160	the	the	DET
inlawrev-18007	261	161	investment	investment	NOUN
inlawrev-18007	261	162	return	return	NOUN
inlawrev-18007	261	163	inures	inure	VERB
inlawrev-18007	261	164	to	to	ADP
inlawrev-18007	261	165	the	the	DET
inlawrev-18007	261	166	benefit	benefit	NOUN
inlawrev-18007	261	167	of	of	ADP
inlawrev-18007	261	168	the	the	DET
inlawrev-18007	261	169	remainder	remainder	NOUN
inlawrev-18007	261	170	beneficiaries	beneficiary	NOUN
inlawrev-18007	261	171	.	.	PUNCT
inlawrev-18007	262	1	but	but	CCONJ
inlawrev-18007	262	2	,	,	PUNCT
inlawrev-18007	262	3	if	if	SCONJ
inlawrev-18007	262	4	the	the	DET
inlawrev-18007	262	5	trustee	trustee	NOUN
inlawrev-18007	262	6	selects	select	VERB
inlawrev-18007	262	7	portfolio	portfolio	PROPN
inlawrev-18007	262	8	b	b	X
inlawrev-18007	262	9	to	to	PART
inlawrev-18007	262	10	generate	generate	VERB
inlawrev-18007	262	11	income	income	NOUN
inlawrev-18007	262	12	to	to	PART
inlawrev-18007	262	13	distribute	distribute	VERB
inlawrev-18007	262	14	to	to	ADP
inlawrev-18007	262	15	the	the	DET
inlawrev-18007	262	16	income	income	NOUN
inlawrev-18007	262	17	beneficiaries	beneficiary	NOUN
inlawrev-18007	262	18	,	,	PUNCT
inlawrev-18007	262	19	then	then	ADV
inlawrev-18007	262	20	the	the	DET
inlawrev-18007	262	21	trustee	trustee	NOUN
inlawrev-18007	262	22	will	will	AUX
inlawrev-18007	262	23	clearly	clearly	ADV
inlawrev-18007	262	24	favor	favor	VERB
inlawrev-18007	262	25	the	the	DET
inlawrev-18007	262	26	interests	interest	NOUN
inlawrev-18007	262	27	of	of	ADP
inlawrev-18007	262	28	the	the	DET
inlawrev-18007	262	29	income	income	NOUN
inlawrev-18007	262	30	beneficiaries	beneficiary	NOUN
inlawrev-18007	262	31	over	over	ADP
inlawrev-18007	262	32	the	the	DET
inlawrev-18007	262	33	rem	rem	VERB
inlawrev-18007	262	34	ainder	ainder	NOUN
inlawrev-18007	262	35	beneficiaries	beneficiary	NOUN
inlawrev-18007	262	36	because	because	SCONJ
inlawrev-18007	262	37	the	the	DET
inlawrev-18007	262	38	portfolio	portfolio	NOUN
inlawrev-18007	262	39	generates	generate	VERB
inlawrev-18007	262	40	no	no	DET
inlawrev-18007	262	41	growth	growth	NOUN
inlawrev-18007	262	42	in	in	ADP
inlawrev-18007	262	43	the	the	DET
inlawrev-18007	262	44	trust	trust	NOUN
inlawrev-18007	262	45	portfolio	portfolio	NOUN
inlawrev-18007	262	46	.	.	PUNCT
inlawrev-18007	263	1	thus	thus	ADV
inlawrev-18007	263	2	,	,	PUNCT
inlawrev-18007	263	3	the	the	DET
inlawrev-18007	263	4	trustee	trustee	NOUN
inlawrev-18007	263	5	is	be	AUX
inlawrev-18007	263	6	placed	place	VERB
inlawrev-18007	263	7	in	in	ADP
inlawrev-18007	263	8	a	a	DET
inlawrev-18007	263	9	position	position	NOUN
inlawrev-18007	263	10	of	of	ADP
inlawrev-18007	263	11	conflict	conflict	NOUN
inlawrev-18007	263	12	between	between	ADP
inlawrev-18007	263	13	the	the	DET
inlawrev-18007	263	14	two	two	NUM
inlawrev-18007	263	15	classes	class	NOUN
inlawrev-18007	263	16	of	of	ADP
inlawrev-18007	263	17	beneficiaries	beneficiary	NOUN
inlawrev-18007	263	18	,	,	PUNCT
inlawrev-18007	263	19	each	each	PRON
inlawrev-18007	263	20	desiring	desire	VERB
inlawrev-18007	263	21	that	that	SCONJ
inlawrev-18007	263	22	the	the	DET
inlawrev-18007	263	23	trustee	trustee	NOUN
inlawrev-18007	263	24	invest	invest	VERB
inlawrev-18007	263	25	with	with	ADP
inlawrev-18007	263	26	their	their	PRON
inlawrev-18007	263	27	best	good	ADJ
inlawrev-18007	263	28	interests	interest	NOUN
inlawrev-18007	263	29	in	in	ADP
inlawrev-18007	263	30	mind	mind	NOUN
inlawrev-18007	263	31	.	.	PUNCT
inlawrev-18007	264	1	trustees	trustee	NOUN
inlawrev-18007	264	2	have	have	AUX
inlawrev-18007	264	3	traditionally	traditionally	ADV
inlawrev-18007	264	4	managed	manage	VERB
inlawrev-18007	264	5	this	this	DET
inlawrev-18007	264	6	conflict	conflict	NOUN
inlawrev-18007	264	7	in	in	ADP
inlawrev-18007	264	8	solomon	solomon	PROPN
inlawrev-18007	264	9	-	-	PUNCT
inlawrev-18007	264	10	like	like	ADJ
inlawrev-18007	264	11	fashion	fashion	NOUN
inlawrev-18007	264	12	by	by	ADP
inlawrev-18007	264	13	devising	devise	VERB
inlawrev-18007	264	14	portfolios	portfolio	NOUN
inlawrev-18007	264	15	,	,	PUNCT
inlawrev-18007	264	16	composed	compose	VERB
inlawrev-18007	264	17	in	in	ADP
inlawrev-18007	264	18	part	part	NOUN
inlawrev-18007	264	19	of	of	ADP
inlawrev-18007	264	20	equity	equity	NOUN
inlawrev-18007	264	21	securities	security	NOUN
inlawrev-18007	264	22	and	and	CCONJ
inlawrev-18007	264	23	in	in	ADP
inlawrev-18007	264	24	part	part	NOUN
inlawrev-18007	264	25	of	of	ADP
inlawrev-18007	264	26	fixedincom	fixedincom	X
inlawrev-18007	264	27	e	e	PROPN
inlawrev-18007	264	28	securities	security	NOUN
inlawrev-18007	264	29	,	,	PUNCT
inlawrev-18007	264	30	expected	expect	VERB
inlawrev-18007	264	31	to	to	PART
inlawrev-18007	264	32	generate	generate	VERB
inlawrev-18007	264	33	blended	blended	ADJ
inlawrev-18007	264	34	returns	return	NOUN
inlawrev-18007	264	35	comprised	comprise	VERB
inlawrev-18007	264	36	of	of	ADP
inlawrev-18007	264	37	interest	interest	NOUN
inlawrev-18007	264	38	,	,	PUNCT
inlawrev-18007	264	39	dividends	dividend	NOUN
inlawrev-18007	264	40	,	,	PUNCT
inlawrev-18007	264	41	and	and	CCONJ
inlawrev-18007	264	42	capital	capital	NOUN
inlawrev-18007	264	43	appreciation	appreciation	NOUN
inlawrev-18007	264	44	.	.	PUNCT
inlawrev-18007	265	1	returning	return	VERB
inlawrev-18007	265	2	to	to	ADP
inlawrev-18007	265	3	the	the	DET
inlawrev-18007	265	4	previous	previous	ADJ
inlawrev-18007	265	5	example	example	NOUN
inlawrev-18007	265	6	,	,	PUNCT
inlawrev-18007	265	7	if	if	SCONJ
inlawrev-18007	265	8	the	the	DET
inlawrev-18007	265	9	trustee	trustee	NOUN
inlawrev-18007	265	10	invested	invest	VERB
inlawrev-18007	265	11	instead	instead	ADV
inlawrev-18007	265	12	in	in	ADP
inlawrev-18007	265	13	portfolio	portfolio	NOUN
inlawrev-18007	265	14	c	c	NOUN
inlawrev-18007	265	15	,	,	PUNCT
inlawrev-18007	265	16	which	which	PRON
inlawrev-18007	265	17	invests	invest	VERB
inlawrev-18007	265	18	forty	forty	NUM
inlawrev-18007	265	19	percent	percent	NOUN
inlawrev-18007	265	20	in	in	ADP
inlawrev-18007	265	21	equity	equity	NOUN
inlawrev-18007	265	22	54	54	NUM
inlawrev-18007	265	23	.	.	PUNCT
inlawrev-18007	265	24	fixed	fix	VERB
inlawrev-18007	265	25	-	-	PUNCT
inlawrev-18007	265	26	income	income	NOUN
inlawrev-18007	265	27	securities	security	NOUN
inlawrev-18007	265	28	,	,	PUNCT
inlawrev-18007	265	29	generally	generally	ADV
inlawrev-18007	265	30	corporate	corporate	ADJ
inlawrev-18007	265	31	bonds	bond	NOUN
inlawrev-18007	265	32	and	and	CCONJ
inlawrev-18007	265	33	other	other	ADJ
inlawrev-18007	265	34	similar	similar	ADJ
inlawrev-18007	265	35	corporate	corporate	ADJ
inlawrev-18007	265	36	debt	debt	NOUN
inlawrev-18007	265	37	instruments	instrument	NOUN
inlawrev-18007	265	38	,	,	PUNCT
inlawrev-18007	265	39	produce	produce	VERB
inlawrev-18007	265	40	fixed	fix	VERB
inlawrev-18007	265	41	rates	rate	NOUN
inlawrev-18007	265	42	of	of	ADP
inlawrev-18007	265	43	return	return	NOUN
inlawrev-18007	265	44	in	in	ADP
inlawrev-18007	265	45	the	the	DET
inlawrev-18007	265	46	form	form	NOUN
inlawrev-18007	265	47	of	of	ADP
inlawrev-18007	265	48	interest	interest	NOUN
inlawrev-18007	265	49	.	.	PUNCT
inlawrev-18007	266	1	see	see	VERB
inlawrev-18007	266	2	medlin	medlin	PROPN
inlawrev-18007	266	3	,	,	PUNCT
inlawrev-18007	266	4	supra	supra	PROPN
inlawrev-18007	266	5	note	note	NOUN
inlawrev-18007	266	6	44	44	NUM
inlawrev-18007	266	7	at	at	ADP
inlawrev-18007	266	8	719	719	NUM
inlawrev-18007	266	9	.	.	PUNCT
inlawrev-18007	267	1	while	while	SCONJ
inlawrev-18007	267	2	the	the	DET
inlawrev-18007	267	3	rate	rate	NOUN
inlawrev-18007	267	4	of	of	ADP
inlawrev-18007	267	5	return	return	NOUN
inlawrev-18007	267	6	from	from	ADP
inlawrev-18007	267	7	fixed	fix	VERB
inlawrev-18007	267	8	-	-	PUNCT
inlawrev-18007	267	9	income	income	NOUN
inlawrev-18007	267	10	securities	security	NOUN
inlawrev-18007	267	11	is	be	AUX
inlawrev-18007	267	12	subject	subject	ADJ
inlawrev-18007	267	13	to	to	ADP
inlawrev-18007	267	14	adjustment	adjustment	NOUN
inlawrev-18007	267	15	for	for	ADP
inlawrev-18007	267	16	inflation	inflation	NOUN
inlawrev-18007	267	17	,	,	PUNCT
inlawrev-18007	267	18	deflation	deflation	NOUN
inlawrev-18007	267	19	,	,	PUNCT
inlawrev-18007	267	20	and	and	CCONJ
inlawrev-18007	267	21	other	other	ADJ
inlawrev-18007	267	22	economic	economic	ADJ
inlawrev-18007	267	23	conditions	condition	NOUN
inlawrev-18007	267	24	,	,	PUNCT
inlawrev-18007	267	25	the	the	DET
inlawrev-18007	267	26	rate	rate	NOUN
inlawrev-18007	267	27	of	of	ADP
inlawrev-18007	267	28	return	return	NOUN
inlawrev-18007	267	29	on	on	ADP
inlawrev-18007	267	30	fixed	fix	VERB
inlawrev-18007	267	31	-	-	PUNCT
inlawrev-18007	267	32	income	income	NOUN
inlawrev-18007	267	33	securities	security	NOUN
inlawrev-18007	267	34	is	be	AUX
inlawrev-18007	267	35	generally	generally	ADV
inlawrev-18007	267	36	more	more	ADV
inlawrev-18007	267	37	stable	stable	ADJ
inlawrev-18007	267	38	than	than	ADP
inlawrev-18007	267	39	the	the	DET
inlawrev-18007	267	40	rate	rate	NOUN
inlawrev-18007	267	41	of	of	ADP
inlawrev-18007	267	42	return	return	NOUN
inlawrev-18007	267	43	on	on	ADP
inlawrev-18007	267	44	equity	equity	NOUN
inlawrev-18007	267	45	securities	security	NOUN
inlawrev-18007	267	46	(	(	PUNCT
inlawrev-18007	267	47	e.g.	e.g.	ADV
inlawrev-18007	267	48	,	,	PUNCT
inlawrev-18007	267	49	corporate	corporate	ADJ
inlawrev-18007	267	50	stocks	stock	NOUN
inlawrev-18007	267	51	)	)	PUNCT
inlawrev-18007	267	52	.	.	PUNCT
inlawrev-18007	268	1	see	see	VERB
inlawrev-18007	268	2	i	i	PRON
inlawrev-18007	268	3	d.	d.	PROPN
inlawrev-18007	268	4	at	at	ADP
inlawrev-18007	268	5	720	720	NUM
inlawrev-18007	268	6	.	.	PUNCT
inlawrev-18007	269	1	55	55	NUM
inlawrev-18007	269	2	.	.	PUNCT
inlawrev-18007	270	1	because	because	SCONJ
inlawrev-18007	270	2	equity	equity	NOUN
inlawrev-18007	270	3	securities	security	NOUN
inlawrev-18007	270	4	are	be	AUX
inlawrev-18007	270	5	generally	generally	ADV
inlawrev-18007	270	6	more	more	ADV
inlawrev-18007	270	7	risky	risky	ADJ
inlawrev-18007	270	8	than	than	ADP
inlawrev-18007	270	9	fixed	fix	VERB
inlawrev-18007	270	10	income	income	NOUN
inlawrev-18007	270	11	securities	security	NOUN
inlawrev-18007	270	12	,	,	PUNCT
inlawrev-18007	270	13	this	this	DET
inlawrev-18007	270	14	assumption	assumption	NOUN
inlawrev-18007	270	15	is	be	AUX
inlawrev-18007	270	16	unlikely	unlikely	ADJ
inlawrev-18007	270	17	to	to	PART
inlawrev-18007	270	18	hold	hold	VERB
inlawrev-18007	270	19	in	in	ADP
inlawrev-18007	270	20	a	a	DET
inlawrev-18007	270	21	real	real	ADJ
inlawrev-18007	270	22	-	-	PUNCT
inlawrev-18007	270	23	world	world	NOUN
inlawrev-18007	270	24	investment	investment	NOUN
inlawrev-18007	270	25	scenario	scenario	NOUN
inlawrev-18007	270	26	.	.	PUNCT
inlawrev-18007	271	1	see	see	VERB
inlawrev-18007	271	2	wolf	wolf	PROPN
inlawrev-18007	271	3	,	,	PUNCT
inlawrev-18007	271	4	supra	supra	PROPN
inlawrev-18007	271	5	note	note	PROPN
inlawrev-18007	271	6	36	36	NUM
inlawrev-18007	271	7	,	,	PUNCT
inlawrev-18007	271	8	at	at	ADP
inlawrev-18007	271	9	5260	5260	NUM
inlawrev-18007	271	10	.	.	PUNCT
inlawrev-18007	272	1	2012	2012	NUM
inlawrev-18007	272	2	]	]	X
inlawrev-18007	272	3	indiana	indiana	PROPN
inlawrev-18007	272	4	’s	’s	PROPN
inlawrev-18007	272	5	uniform	uniform	PROPN
inlawrev-18007	272	6	principal	principal	NOUN
inlawrev-18007	272	7	and	and	CCONJ
inlawrev-18007	272	8	incom	incom	PROPN
inlawrev-18007	272	9	e	e	PROPN
inlawrev-18007	272	10	act	act	VERB
inlawrev-18007	272	11	849	849	NUM
inlawrev-18007	272	12	securities	security	NOUN
inlawrev-18007	272	13	and	and	CCONJ
inlawrev-18007	272	14	sixty	sixty	NUM
inlawrev-18007	272	15	percent	percent	NOUN
inlawrev-18007	272	16	in	in	ADP
inlawrev-18007	272	17	fixed	fix	VERB
inlawrev-18007	272	18	-	-	PUNCT
inlawrev-18007	272	19	income	income	NOUN
inlawrev-18007	272	20	securities	security	NOUN
inlawrev-18007	272	21	,	,	PUNCT
inlawrev-18007	272	22	the	the	DET
inlawrev-18007	272	23	resulting	result	VERB
inlawrev-18007	272	24	activity	activity	NOUN
inlawrev-18007	272	25	can	can	AUX
inlawrev-18007	272	26	be	be	AUX
inlawrev-18007	272	27	summarized	summarize	VERB
inlawrev-18007	272	28	as	as	SCONJ
inlawrev-18007	272	29	follows	follow	VERB
inlawrev-18007	272	30	:	:	PUNCT
inlawrev-18007	272	31	56	56	NUM
inlawrev-18007	272	32	p	p	NOUN
inlawrev-18007	272	33	ortfolio	ortfolio	NOUN
inlawrev-18007	272	34	a	a	DET
inlawrev-18007	272	35	100	100	NUM
inlawrev-18007	272	36	%	%	NOUN
inlawrev-18007	272	37	e	e	NOUN
inlawrev-18007	272	38	quity	quity	NOUN
inlawrev-18007	273	1	p	p	PROPN
inlawrev-18007	273	2	ortfolio	ortfolio	NOUN
inlawrev-18007	273	3	b	b	PROPN
inlawrev-18007	273	4	100	100	NUM
inlawrev-18007	273	5	%	%	NOUN
inlawrev-18007	273	6	fixed	fix	VERB
inlawrev-18007	273	7	-	-	PUNCT
inlawrev-18007	273	8	in	in	ADP
inlawrev-18007	273	9	com	com	NOUN
inlawrev-18007	273	10	e	e	NOUN
inlawrev-18007	273	11	p	p	NOUN
inlawrev-18007	273	12	ortfolio	ortfolio	NOUN
inlawrev-18007	274	1	c	c	NOUN
inlawrev-18007	274	2	40	40	NUM
inlawrev-18007	274	3	%	%	NOUN
inlawrev-18007	274	4	e	e	NOUN
inlawrev-18007	274	5	quity/	quity/	NUM
inlawrev-18007	274	6	60	60	NUM
inlawrev-18007	274	7	%	%	NOUN
inlawrev-18007	274	8	fixed	fix	VERB
inlawrev-18007	274	9	-	-	PUNCT
inlawrev-18007	274	10	in	in	ADP
inlawrev-18007	274	11	com	com	NOUN
inlawrev-18007	274	12	e	e	PROPN
inlawrev-18007	274	13	b	b	NOUN
inlawrev-18007	274	14	eginning	eginning	NOUN
inlawrev-18007	274	15	of	of	ADP
inlawrev-18007	274	16	y	y	PROPN
inlawrev-18007	274	17	ear	ear	AUX
inlawrev-18007	274	18	v	v	X
inlawrev-18007	274	19	alue	alue	VERB
inlawrev-18007	274	20	$	$	SYM
inlawrev-18007	274	21	1,000,000	1,000,000	NUM
inlawrev-18007	274	22	$	$	SYM
inlawrev-18007	274	23	1,000,000	1,000,000	NUM
inlawrev-18007	274	24	$	$	SYM
inlawrev-18007	274	25	1,000,000	1,000,000	NUM
inlawrev-18007	274	26	c	c	NOUN
inlawrev-18007	274	27	apital	apital	NOUN
inlawrev-18007	274	28	a	a	DET
inlawrev-18007	274	29	ppreciation	ppreciation	NOUN
inlawrev-18007	274	30	$	$	SYM
inlawrev-18007	274	31	150,000	150,000	NUM
inlawrev-18007	274	32	$	$	SYM
inlawrev-18007	274	33	0	0	NUM
inlawrev-18007	274	34	$	$	SYM
inlawrev-18007	274	35	60,000	60,000	NUM
inlawrev-18007	275	1	t	t	NOUN
inlawrev-18007	275	2	rust	rust	VERB
inlawrev-18007	275	3	a	a	DET
inlawrev-18007	275	4	ccounting	ccounting	NOUN
inlawrev-18007	275	5	in	in	ADP
inlawrev-18007	275	6	com	com	NOUN
inlawrev-18007	275	7	e	e	NOUN
inlawrev-18007	275	8	$	$	SYM
inlawrev-18007	275	9	0	0	NUM
inlawrev-18007	275	10	$	$	SYM
inlawrev-18007	275	11	40,000	40,000	NUM
inlawrev-18007	275	12	$	$	SYM
inlawrev-18007	275	13	24,000	24,000	NUM
inlawrev-18007	275	14	d	d	NOUN
inlawrev-18007	275	15	istribution	istribution	NOUN
inlawrev-18007	275	16	to	to	ADP
inlawrev-18007	275	17	in	in	ADP
inlawrev-18007	275	18	com	com	NOUN
inlawrev-18007	275	19	e	e	PROPN
inlawrev-18007	275	20	b	b	PROPN
inlawrev-18007	275	21	eneficiaries	eneficiarie	NOUN
inlawrev-18007	275	22	$	$	SYM
inlawrev-18007	275	23	0	0	NUM
inlawrev-18007	275	24	(	(	PUNCT
inlawrev-18007	275	25	$	$	SYM
inlawrev-18007	275	26	40,000	40,000	NUM
inlawrev-18007	275	27	)	)	PUNCT
inlawrev-18007	275	28	(	(	PUNCT
inlawrev-18007	275	29	$	$	SYM
inlawrev-18007	275	30	24,000	24,000	NUM
inlawrev-18007	275	31	)	)	PUNCT
inlawrev-18007	275	32	e	e	NOUN
inlawrev-18007	275	33	nd	nd	PROPN
inlawrev-18007	275	34	of	of	ADP
inlawrev-18007	275	35	y	y	PROPN
inlawrev-18007	275	36	ear	ear	VERB
inlawrev-18007	275	37	v	v	X
inlawrev-18007	275	38	alue	alue	VERB
inlawrev-18007	275	39	$	$	SYM
inlawrev-18007	275	40	1,150,000	1,150,000	NUM
inlawrev-18007	275	41	$	$	SYM
inlawrev-18007	275	42	1,000,000	1,000,000	NUM
inlawrev-18007	275	43	$	$	SYM
inlawrev-18007	275	44	1,060,000	1,060,000	NUM
inlawrev-18007	275	45	w	w	NOUN
inlawrev-18007	275	46	hile	hile	PROPN
inlawrev-18007	275	47	portfolio	portfolio	NOUN
inlawrev-18007	275	48	c	c	NOUN
inlawrev-18007	275	49	does	do	AUX
inlawrev-18007	275	50	generate	generate	VERB
inlawrev-18007	275	51	income	income	NOUN
inlawrev-18007	275	52	that	that	PRON
inlawrev-18007	275	53	is	be	AUX
inlawrev-18007	275	54	distributable	distributable	ADJ
inlawrev-18007	275	55	to	to	ADP
inlawrev-18007	275	56	the	the	DET
inlawrev-18007	275	57	trust	trust	NOUN
inlawrev-18007	275	58	’s	’s	PART
inlawrev-18007	275	59	income	income	NOUN
inlawrev-18007	275	60	beneficiaries	beneficiary	NOUN
inlawrev-18007	275	61	,	,	PUNCT
inlawrev-18007	275	62	it	it	PRON
inlawrev-18007	275	63	is	be	AUX
inlawrev-18007	275	64	only	only	ADV
inlawrev-18007	275	65	sixty	sixty	NUM
inlawrev-18007	275	66	percent	percent	NOUN
inlawrev-18007	275	67	of	of	ADP
inlawrev-18007	275	68	the	the	DET
inlawrev-18007	275	69	amount	amount	NOUN
inlawrev-18007	275	70	they	they	PRON
inlawrev-18007	275	71	would	would	AUX
inlawrev-18007	275	72	receive	receive	VERB
inlawrev-18007	275	73	under	under	ADP
inlawrev-18007	275	74	portfolio	portfolio	PROPN
inlawrev-18007	275	75	b.	b.	PROPN
inlawrev-18007	275	76	similarly	similarly	ADV
inlawrev-18007	275	77	,	,	PUNCT
inlawrev-18007	275	78	the	the	DET
inlawrev-18007	275	79	remainder	remainder	NOUN
inlawrev-18007	275	80	beneficiaries	beneficiary	NOUN
inlawrev-18007	275	81	would	would	AUX
inlawrev-18007	275	82	receive	receive	VERB
inlawrev-18007	275	83	some	some	DET
inlawrev-18007	275	84	capital	capital	NOUN
inlawrev-18007	275	85	appreciation	appreciation	NOUN
inlawrev-18007	275	86	,	,	PUNCT
inlawrev-18007	275	87	but	but	CCONJ
inlawrev-18007	275	88	only	only	ADV
inlawrev-18007	275	89	forty	forty	NUM
inlawrev-18007	275	90	percent	percent	NOUN
inlawrev-18007	275	91	of	of	ADP
inlawrev-18007	275	92	the	the	DET
inlawrev-18007	275	93	amount	amount	NOUN
inlawrev-18007	275	94	they	they	PRON
inlawrev-18007	275	95	would	would	AUX
inlawrev-18007	275	96	receive	receive	VERB
inlawrev-18007	275	97	under	under	ADP
inlawrev-18007	275	98	portfolio	portfolio	NOUN
inlawrev-18007	275	99	a.	a.	NOUN
inlawrev-18007	275	100	one	one	NUM
inlawrev-18007	275	101	commentator	commentator	NOUN
inlawrev-18007	275	102	has	have	AUX
inlawrev-18007	275	103	characterized	characterize	VERB
inlawrev-18007	275	104	this	this	DET
inlawrev-18007	275	105	result	result	NOUN
inlawrev-18007	275	106	as	as	ADP
inlawrev-18007	275	107	the	the	DET
inlawrev-18007	275	108	trustee	trustee	NOUN
inlawrev-18007	275	109	’s	’s	PART
inlawrev-18007	275	110	duty	duty	NOUN
inlawrev-18007	275	111	to	to	PART
inlawrev-18007	275	112	disappoint	disappoint	VERB
inlawrev-18007	275	113	equally.57	equally.57	ADJ
inlawrev-18007	275	114	2	2	NUM
inlawrev-18007	275	115	.	.	PUNCT
inlawrev-18007	275	116	act	act	NOUN
inlawrev-18007	275	117	2	2	NUM
inlawrev-18007	275	118	:	:	PUNCT
inlawrev-18007	275	119	the	the	DET
inlawrev-18007	275	120	uniform	uniform	ADJ
inlawrev-18007	275	121	principal	principal	NOUN
inlawrev-18007	275	122	and	and	CCONJ
inlawrev-18007	275	123	income	income	NOUN
inlawrev-18007	275	124	act	act	PROPN
inlawrev-18007	275	125	.	.	PUNCT
inlawrev-18007	275	126	—	—	PUNCT
inlawrev-18007	275	127	the	the	DET
inlawrev-18007	275	128	commissioners	commissioner	NOUN
inlawrev-18007	275	129	’	’	PART
inlawrev-18007	275	130	response	response	NOUN
inlawrev-18007	275	131	to	to	ADP
inlawrev-18007	275	132	the	the	DET
inlawrev-18007	275	133	potential	potential	ADJ
inlawrev-18007	275	134	conflict	conflict	NOUN
inlawrev-18007	275	135	between	between	ADP
inlawrev-18007	275	136	an	an	DET
inlawrev-18007	275	137	investm	investm	NOUN
inlawrev-18007	275	138	ent	ent	NOUN
inlawrev-18007	275	139	standard	standard	NOUN
inlawrev-18007	275	140	that	that	PRON
inlawrev-18007	275	141	is	be	AUX
inlawrev-18007	275	142	indifferent	indifferent	ADJ
inlawrev-18007	275	143	to	to	ADP
inlawrev-18007	275	144	the	the	DET
inlawrev-18007	275	145	categories	category	NOUN
inlawrev-18007	275	146	of	of	ADP
inlawrev-18007	275	147	returns	return	NOUN
inlawrev-18007	275	148	generated	generate	VERB
inlawrev-18007	275	149	and	and	CCONJ
inlawrev-18007	275	150	a	a	DET
inlawrev-18007	275	151	trust	trust	NOUN
inlawrev-18007	275	152	accounting	accounting	NOUN
inlawrev-18007	275	153	income	income	NOUN
inlawrev-18007	275	154	regime	regime	NOUN
inlawrev-18007	275	155	principally	principally	ADV
inlawrev-18007	275	156	based	base	VERB
inlawrev-18007	275	157	on	on	ADP
inlawrev-18007	275	158	categories	category	NOUN
inlawrev-18007	275	159	of	of	ADP
inlawrev-18007	275	160	returns	return	NOUN
inlawrev-18007	275	161	,	,	PUNCT
inlawrev-18007	275	162	was	be	AUX
inlawrev-18007	275	163	the	the	DET
inlawrev-18007	275	164	introduction	introduction	NOUN
inlawrev-18007	275	165	of	of	ADP
inlawrev-18007	275	166	an	an	DET
inlawrev-18007	275	167	equitable	equitable	ADJ
inlawrev-18007	275	168	power	power	NOUN
inlawrev-18007	275	169	of	of	ADP
inlawrev-18007	275	170	adjustment	adjustment	NOUN
inlawrev-18007	275	171	in	in	ADP
inlawrev-18007	275	172	the	the	DET
inlawrev-18007	275	173	u	u	NOUN
inlawrev-18007	275	174	paia	paia	PROPN
inlawrev-18007	275	175	1997	1997	NUM
inlawrev-18007	275	176	.	.	PUNCT
inlawrev-18007	276	1	u	u	PROPN
inlawrev-18007	276	2	paia	paia	PROPN
inlawrev-18007	276	3	1997	1997	NUM
inlawrev-18007	276	4	section	section	NOUN
inlawrev-18007	276	5	104(a	104(a	PROPN
inlawrev-18007	276	6	)	)	PUNCT
inlawrev-18007	276	7	states	state	NOUN
inlawrev-18007	276	8	:	:	PUNCT
inlawrev-18007	276	9	a	a	DET
inlawrev-18007	276	10	trustee	trustee	NOUN
inlawrev-18007	276	11	may	may	AUX
inlawrev-18007	276	12	adjust	adjust	VERB
inlawrev-18007	276	13	between	between	ADP
inlawrev-18007	276	14	principal	principal	NOUN
inlawrev-18007	276	15	and	and	CCONJ
inlawrev-18007	276	16	income	income	NOUN
inlawrev-18007	276	17	to	to	ADP
inlawrev-18007	276	18	the	the	DET
inlawrev-18007	276	19	extent	extent	NOUN
inlawrev-18007	276	20	the	the	DET
inlawrev-18007	276	21	trustee	trustee	NOUN
inlawrev-18007	276	22	considers	consider	VERB
inlawrev-18007	276	23	necessary	necessary	ADJ
inlawrev-18007	276	24	if	if	SCONJ
inlawrev-18007	276	25	the	the	DET
inlawrev-18007	276	26	trustee	trustee	NOUN
inlawrev-18007	276	27	invests	invest	VERB
inlawrev-18007	276	28	and	and	CCONJ
inlawrev-18007	276	29	manages	manage	VERB
inlawrev-18007	276	30	trust	trust	NOUN
inlawrev-18007	276	31	assets	asset	NOUN
inlawrev-18007	276	32	as	as	ADP
inlawrev-18007	276	33	a	a	DET
inlawrev-18007	276	34	prudent	prudent	ADJ
inlawrev-18007	276	35	investor	investor	NOUN
inlawrev-18007	276	36	,	,	PUNCT
inlawrev-18007	276	37	the	the	DET
inlawrev-18007	276	38	terms	term	NOUN
inlawrev-18007	276	39	of	of	ADP
inlawrev-18007	276	40	the	the	DET
inlawrev-18007	276	41	trust	trust	NOUN
inlawrev-18007	276	42	describe	describe	VERB
inlawrev-18007	276	43	the	the	DET
inlawrev-18007	276	44	amount	amount	NOUN
inlawrev-18007	276	45	that	that	PRON
inlawrev-18007	276	46	may	may	AUX
inlawrev-18007	276	47	or	or	CCONJ
inlawrev-18007	276	48	must	must	AUX
inlawrev-18007	276	49	be	be	AUX
inlawrev-18007	276	50	distributed	distribute	VERB
inlawrev-18007	276	51	to	to	ADP
inlawrev-18007	276	52	a	a	DET
inlawrev-18007	276	53	beneficiary	beneficiary	NOUN
inlawrev-18007	276	54	by	by	ADP
inlawrev-18007	276	55	referring	refer	VERB
inlawrev-18007	276	56	to	to	ADP
inlawrev-18007	276	57	the	the	DET
inlawrev-18007	276	58	trust	trust	NOUN
inlawrev-18007	276	59	’s	’s	PART
inlawrev-18007	276	60	income	income	NOUN
inlawrev-18007	276	61	,	,	PUNCT
inlawrev-18007	276	62	and	and	CCONJ
inlawrev-18007	276	63	the	the	DET
inlawrev-18007	276	64	trustee	trustee	NOUN
inlawrev-18007	276	65	determines	determine	VERB
inlawrev-18007	276	66	,	,	PUNCT
inlawrev-18007	276	67	after	after	ADP
inlawrev-18007	276	68	applying	apply	VERB
inlawrev-18007	276	69	the	the	DET
inlawrev-18007	276	70	rules	rule	NOUN
inlawrev-18007	276	71	in	in	ADP
inlawrev-18007	276	72	section	section	NOUN
inlawrev-18007	276	73	103(a	103(a	PROPN
inlawrev-18007	276	74	)	)	PUNCT
inlawrev-18007	276	75	,	,	PUNCT
inlawrev-18007	276	76	that	that	SCONJ
inlawrev-18007	276	77	the	the	DET
inlawrev-18007	276	78	trustee	trustee	NOUN
inlawrev-18007	276	79	is	be	AUX
inlawrev-18007	276	80	unable	unable	ADJ
inlawrev-18007	276	81	to	to	PART
inlawrev-18007	276	82	comply	comply	VERB
inlawrev-18007	276	83	with	with	ADP
inlawrev-18007	276	84	section	section	NOUN
inlawrev-18007	276	85	103(b).58	103(b).58	NUM
inlawrev-18007	276	86	the	the	DET
inlawrev-18007	276	87	comments	comment	NOUN
inlawrev-18007	276	88	to	to	PART
inlawrev-18007	276	89	section	section	VERB
inlawrev-18007	276	90	104	104	NUM
inlawrev-18007	276	91	(	(	PUNCT
inlawrev-18007	276	92	comments	comment	NOUN
inlawrev-18007	276	93	)	)	PUNCT
inlawrev-18007	276	94	explicitly	explicitly	ADV
inlawrev-18007	276	95	state	state	VERB
inlawrev-18007	276	96	that	that	SCONJ
inlawrev-18007	276	97	“	"	PUNCT
inlawrev-18007	276	98	[	[	X
inlawrev-18007	276	99	t]he	t]he	X
inlawrev-18007	276	100	purpose	purpose	NOUN
inlawrev-18007	276	101	of	of	ADP
inlawrev-18007	276	102	[	[	PUNCT
inlawrev-18007	276	103	the	the	DET
inlawrev-18007	276	104	power	power	NOUN
inlawrev-18007	276	105	to	to	PART
inlawrev-18007	276	106	adjust	adjust	VERB
inlawrev-18007	276	107	]	]	PUNCT
inlawrev-18007	276	108	is	be	AUX
inlawrev-18007	276	109	to	to	PART
inlawrev-18007	276	110	enable	enable	VERB
inlawrev-18007	276	111	a	a	DET
inlawrev-18007	276	112	trustee	trustee	NOUN
inlawrev-18007	276	113	to	to	PART
inlawrev-18007	276	114	select	select	VERB
inlawrev-18007	276	115	investments	investment	NOUN
inlawrev-18007	276	116	using	use	VERB
inlawrev-18007	276	117	the	the	DET
inlawrev-18007	276	118	standards	standard	NOUN
inlawrev-18007	276	119	of	of	ADP
inlawrev-18007	276	120	a	a	DET
inlawrev-18007	276	121	prudent	prudent	ADJ
inlawrev-18007	276	122	investor	investor	NOUN
inlawrev-18007	276	123	without	without	ADP
inlawrev-18007	276	124	having	have	VERB
inlawrev-18007	276	125	to	to	PART
inlawrev-18007	276	126	realize	realize	VERB
inlawrev-18007	276	127	a	a	DET
inlawrev-18007	276	128	particular	particular	ADJ
inlawrev-18007	276	129	portion	portion	NOUN
inlawrev-18007	276	130	of	of	ADP
inlawrev-18007	276	131	56	56	NUM
inlawrev-18007	276	132	.	.	PUNCT
inlawrev-18007	277	1	this	this	DET
inlawrev-18007	277	2	example	example	NOUN
inlawrev-18007	277	3	is	be	AUX
inlawrev-18007	277	4	an	an	DET
inlawrev-18007	277	5	extension	extension	NOUN
inlawrev-18007	277	6	of	of	ADP
inlawrev-18007	277	7	an	an	DET
inlawrev-18007	277	8	example	example	NOUN
inlawrev-18007	277	9	found	find	VERB
inlawrev-18007	277	10	in	in	ADP
inlawrev-18007	277	11	medlin	medlin	PROPN
inlawrev-18007	277	12	,	,	PUNCT
inlawrev-18007	277	13	supra	supra	PROPN
inlawrev-18007	277	14	note	note	NOUN
inlawrev-18007	277	15	44	44	NUM
inlawrev-18007	277	16	,	,	PUNCT
inlawrev-18007	277	17	at	at	ADP
inlawrev-18007	277	18	721	721	NUM
inlawrev-18007	277	19	.	.	PUNCT
inlawrev-18007	278	1	57	57	NUM
inlawrev-18007	278	2	.	.	PUNCT
inlawrev-18007	279	1	see	see	VERB
inlawrev-18007	279	2	wolf	wolf	PROPN
inlawrev-18007	279	3	,	,	PUNCT
inlawrev-18007	279	4	supra	supra	PROPN
inlawrev-18007	279	5	note	note	PROPN
inlawrev-18007	279	6	36	36	NUM
inlawrev-18007	279	7	,	,	PUNCT
inlawrev-18007	279	8	at	at	ADP
inlawrev-18007	279	9	72	72	NUM
inlawrev-18007	279	10	(	(	PUNCT
inlawrev-18007	279	11	“	"	PUNCT
inlawrev-18007	279	12	all	all	DET
inlawrev-18007	279	13	the	the	DET
inlawrev-18007	279	14	trustee	trustee	NOUN
inlawrev-18007	279	15	can	can	AUX
inlawrev-18007	279	16	do	do	VERB
inlawrev-18007	279	17	is	be	AUX
inlawrev-18007	279	18	to	to	PART
inlawrev-18007	279	19	try	try	VERB
inlawrev-18007	279	20	to	to	PART
inlawrev-18007	279	21	fulfill	fulfill	VERB
inlawrev-18007	279	22	their	their	PRON
inlawrev-18007	279	23	duty	duty	NOUN
inlawrev-18007	279	24	of	of	ADP
inlawrev-18007	279	25	impartiality	impartiality	NOUN
inlawrev-18007	279	26	by	by	ADP
inlawrev-18007	279	27	disappointing	disappointing	ADJ
inlawrev-18007	279	28	income	income	NOUN
inlawrev-18007	279	29	and	and	CCONJ
inlawrev-18007	279	30	remainder	remainder	NOUN
inlawrev-18007	279	31	beneficiaries	beneficiary	NOUN
inlawrev-18007	279	32	equally	equally	ADV
inlawrev-18007	279	33	!	!	PUNCT
inlawrev-18007	279	34	”	"	PUNCT
inlawrev-18007	279	35	)	)	PUNCT
inlawrev-18007	279	36	.	.	PUNCT
inlawrev-18007	280	1	58	58	NUM
inlawrev-18007	280	2	.	.	PUNCT
inlawrev-18007	280	3	unif	unif	PROPN
inlawrev-18007	280	4	.	.	PUNCT
inlawrev-18007	281	1	principal	principal	PROPN
inlawrev-18007	281	2	&	&	CCONJ
inlawrev-18007	281	3	income	income	PROPN
inlawrev-18007	281	4	act	act	PROPN
inlawrev-18007	281	5	§	§	PROPN
inlawrev-18007	281	6	104(a	104(a	PROPN
inlawrev-18007	281	7	)	)	PUNCT
inlawrev-18007	281	8	(	(	PUNCT
inlawrev-18007	281	9	amended	amend	VERB
inlawrev-18007	281	10	2008	2008	NUM
inlawrev-18007	281	11	)	)	PUNCT
inlawrev-18007	281	12	,	,	PUNCT
inlawrev-18007	281	13	7a	7a	NUM
inlawrev-18007	281	14	pt	pt	PROPN
inlawrev-18007	281	15	.	.	PROPN
inlawrev-18007	281	16	iii	iii	PROPN
inlawrev-18007	281	17	u.l.a	u.l.a	NOUN
inlawrev-18007	281	18	.	.	PUNCT
inlawrev-18007	281	19	363	363	NUM
inlawrev-18007	281	20	,	,	PUNCT
inlawrev-18007	281	21	434	434	NUM
inlawrev-18007	281	22	(	(	PUNCT
inlawrev-18007	281	23	supp	supp	PROPN
inlawrev-18007	281	24	.	.	PUNCT
inlawrev-18007	281	25	2010	2010	NUM
inlawrev-18007	281	26	)	)	PUNCT
inlawrev-18007	281	27	.	.	PUNCT
inlawrev-18007	282	1	850	850	NUM
inlawrev-18007	282	2	indiana	indiana	PROPN
inlawrev-18007	282	3	law	law	PROPN
inlawrev-18007	282	4	review	review	NOUN
inlawrev-18007	282	5	[	[	X
inlawrev-18007	282	6	vol	vol	NOUN
inlawrev-18007	282	7	.	.	PUNCT
inlawrev-18007	282	8	45:841	45:841	NUM
inlawrev-18007	283	1	the	the	DET
inlawrev-18007	283	2	portfolio	portfolio	NOUN
inlawrev-18007	283	3	’s	’s	PART
inlawrev-18007	283	4	total	total	ADJ
inlawrev-18007	283	5	return	return	NOUN
inlawrev-18007	283	6	in	in	ADP
inlawrev-18007	283	7	the	the	DET
inlawrev-18007	283	8	form	form	NOUN
inlawrev-18007	283	9	of	of	ADP
inlawrev-18007	283	10	traditional	traditional	ADJ
inlawrev-18007	283	11	trust	trust	NOUN
inlawrev-18007	283	12	accounting	accounting	NOUN
inlawrev-18007	283	13	income	income	NOUN
inlawrev-18007	283	14	such	such	ADJ
inlawrev-18007	283	15	as	as	ADP
inlawrev-18007	283	16	interest	interest	NOUN
inlawrev-18007	283	17	,	,	PUNCT
inlawrev-18007	283	18	dividends	dividend	NOUN
inlawrev-18007	283	19	,	,	PUNCT
inlawrev-18007	283	20	and	and	CCONJ
inlawrev-18007	283	21	rents	rent	NOUN
inlawrev-18007	283	22	.	.	PUNCT
inlawrev-18007	284	1	”59	”59	ADJ
inlawrev-18007	284	2	to	to	PART
inlawrev-18007	284	3	guide	guide	VERB
inlawrev-18007	284	4	trustees	trustee	NOUN
inlawrev-18007	284	5	in	in	ADP
inlawrev-18007	284	6	determ	determ	NOUN
inlawrev-18007	284	7	ining	ine	VERB
inlawrev-18007	284	8	whether	whether	SCONJ
inlawrev-18007	284	9	and	and	CCONJ
inlawrev-18007	284	10	to	to	ADP
inlawrev-18007	284	11	what	what	DET
inlawrev-18007	284	12	extent	extent	NOUN
inlawrev-18007	284	13	to	to	PART
inlawrev-18007	284	14	exercise	exercise	VERB
inlawrev-18007	284	15	the	the	DET
inlawrev-18007	284	16	power	power	NOUN
inlawrev-18007	284	17	to	to	PART
inlawrev-18007	284	18	adjust	adjust	VERB
inlawrev-18007	284	19	,	,	PUNCT
inlawrev-18007	284	20	upaia	upaia	ADJ
inlawrev-18007	284	21	1997	1997	NUM
inlawrev-18007	284	22	section	section	NOUN
inlawrev-18007	284	23	104(b	104(b	PROPN
inlawrev-18007	284	24	)	)	PUNCT
inlawrev-18007	284	25	provides	provide	VERB
inlawrev-18007	284	26	the	the	DET
inlawrev-18007	284	27	following	follow	VERB
inlawrev-18007	284	28	nine	nine	NUM
inlawrev-18007	284	29	factors	factor	NOUN
inlawrev-18007	284	30	for	for	ADP
inlawrev-18007	284	31	consideration	consideration	NOUN
inlawrev-18007	284	32	:	:	PUNCT
inlawrev-18007	284	33	(	(	PUNCT
inlawrev-18007	284	34	1	1	X
inlawrev-18007	284	35	)	)	PUNCT
inlawrev-18007	284	36	the	the	DET
inlawrev-18007	284	37	nature	nature	NOUN
inlawrev-18007	284	38	,	,	PUNCT
inlawrev-18007	284	39	purpose	purpose	NOUN
inlawrev-18007	284	40	,	,	PUNCT
inlawrev-18007	284	41	and	and	CCONJ
inlawrev-18007	284	42	expected	expect	VERB
inlawrev-18007	284	43	duration	duration	NOUN
inlawrev-18007	284	44	of	of	ADP
inlawrev-18007	284	45	the	the	DET
inlawrev-18007	284	46	trust	trust	NOUN
inlawrev-18007	284	47	;	;	PUNCT
inlawrev-18007	284	48	(	(	PUNCT
inlawrev-18007	284	49	2	2	X
inlawrev-18007	284	50	)	)	PUNCT
inlawrev-18007	284	51	the	the	DET
inlawrev-18007	284	52	intent	intent	NOUN
inlawrev-18007	284	53	of	of	ADP
inlawrev-18007	284	54	the	the	DET
inlawrev-18007	284	55	settlor	settlor	NOUN
inlawrev-18007	284	56	;	;	PUNCT
inlawrev-18007	284	57	(	(	PUNCT
inlawrev-18007	284	58	3	3	X
inlawrev-18007	284	59	)	)	PUNCT
inlawrev-18007	284	60	the	the	DET
inlawrev-18007	284	61	identity	identity	NOUN
inlawrev-18007	284	62	and	and	CCONJ
inlawrev-18007	284	63	circumstances	circumstance	NOUN
inlawrev-18007	284	64	of	of	ADP
inlawrev-18007	284	65	the	the	DET
inlawrev-18007	284	66	beneficiaries	beneficiary	NOUN
inlawrev-18007	284	67	;	;	PUNCT
inlawrev-18007	284	68	(	(	PUNCT
inlawrev-18007	284	69	4	4	X
inlawrev-18007	284	70	)	)	PUNCT
inlawrev-18007	284	71	the	the	DET
inlawrev-18007	284	72	needs	need	NOUN
inlawrev-18007	284	73	for	for	ADP
inlawrev-18007	284	74	liquidity	liquidity	NOUN
inlawrev-18007	284	75	,	,	PUNCT
inlawrev-18007	284	76	regularity	regularity	NOUN
inlawrev-18007	284	77	of	of	ADP
inlawrev-18007	284	78	income	income	NOUN
inlawrev-18007	284	79	,	,	PUNCT
inlawrev-18007	284	80	and	and	CCONJ
inlawrev-18007	284	81	preservation	preservation	NOUN
inlawrev-18007	284	82	and	and	CCONJ
inlawrev-18007	284	83	appreciation	appreciation	NOUN
inlawrev-18007	284	84	of	of	ADP
inlawrev-18007	284	85	capital	capital	NOUN
inlawrev-18007	284	86	;	;	PUNCT
inlawrev-18007	284	87	(	(	PUNCT
inlawrev-18007	284	88	5	5	X
inlawrev-18007	284	89	)	)	PUNCT
inlawrev-18007	284	90	the	the	DET
inlawrev-18007	284	91	assets	asset	NOUN
inlawrev-18007	284	92	held	hold	VERB
inlawrev-18007	284	93	in	in	ADP
inlawrev-18007	284	94	the	the	DET
inlawrev-18007	284	95	trust	trust	NOUN
inlawrev-18007	284	96	;	;	PUNCT
inlawrev-18007	284	97	the	the	DET
inlawrev-18007	284	98	extent	extent	NOUN
inlawrev-18007	284	99	to	to	PART
inlawrev-18007	284	100	which	which	PRON
inlawrev-18007	284	101	they	they	PRON
inlawrev-18007	284	102	consist	consist	VERB
inlawrev-18007	284	103	of	of	ADP
inlawrev-18007	284	104	financial	financial	ADJ
inlawrev-18007	284	105	assets	asset	NOUN
inlawrev-18007	284	106	,	,	PUNCT
inlawrev-18007	284	107	interests	interest	NOUN
inlawrev-18007	284	108	in	in	ADP
inlawrev-18007	284	109	closely	closely	ADV
inlawrev-18007	284	110	held	hold	VERB
inlawrev-18007	284	111	enterprises	enterprise	NOUN
inlawrev-18007	284	112	,	,	PUNCT
inlawrev-18007	284	113	tangible	tangible	ADJ
inlawrev-18007	284	114	and	and	CCONJ
inlawrev-18007	284	115	intangible	intangible	ADJ
inlawrev-18007	284	116	personal	personal	ADJ
inlawrev-18007	284	117	property	property	NOUN
inlawrev-18007	284	118	,	,	PUNCT
inlawrev-18007	284	119	or	or	CCONJ
inlawrev-18007	284	120	real	real	ADJ
inlawrev-18007	284	121	property	property	NOUN
inlawrev-18007	284	122	;	;	PUNCT
inlawrev-18007	284	123	the	the	DET
inlawrev-18007	284	124	extent	extent	NOUN
inlawrev-18007	284	125	to	to	PART
inlawrev-18007	284	126	which	which	PRON
inlawrev-18007	284	127	an	an	DET
inlawrev-18007	284	128	asset	asset	NOUN
inlawrev-18007	284	129	is	be	AUX
inlawrev-18007	284	130	used	use	VERB
inlawrev-18007	284	131	by	by	ADP
inlawrev-18007	284	132	a	a	DET
inlawrev-18007	284	133	beneficiary	beneficiary	NOUN
inlawrev-18007	284	134	;	;	PUNCT
inlawrev-18007	284	135	and	and	CCONJ
inlawrev-18007	284	136	whether	whether	SCONJ
inlawrev-18007	284	137	an	an	DET
inlawrev-18007	284	138	asset	asset	NOUN
inlawrev-18007	284	139	was	be	AUX
inlawrev-18007	284	140	purchased	purchase	VERB
inlawrev-18007	284	141	by	by	ADP
inlawrev-18007	284	142	the	the	DET
inlawrev-18007	284	143	trustee	trustee	NOUN
inlawrev-18007	284	144	or	or	CCONJ
inlawrev-18007	284	145	received	receive	VERB
inlawrev-18007	284	146	from	from	ADP
inlawrev-18007	284	147	the	the	DET
inlawrev-18007	284	148	settlor	settlor	NOUN
inlawrev-18007	284	149	;	;	PUNCT
inlawrev-18007	284	150	(	(	PUNCT
inlawrev-18007	284	151	6	6	X
inlawrev-18007	284	152	)	)	PUNCT
inlawrev-18007	284	153	the	the	DET
inlawrev-18007	284	154	net	net	ADJ
inlawrev-18007	284	155	amount	amount	NOUN
inlawrev-18007	284	156	allocated	allocate	VERB
inlawrev-18007	284	157	to	to	ADP
inlawrev-18007	284	158	income	income	NOUN
inlawrev-18007	284	159	under	under	ADP
inlawrev-18007	284	160	the	the	DET
inlawrev-18007	284	161	other	other	ADJ
inlawrev-18007	284	162	sections	section	NOUN
inlawrev-18007	284	163	of	of	ADP
inlawrev-18007	284	164	this	this	PRON
inlawrev-18007	285	1	[	[	X
inlawrev-18007	285	2	act	act	NOUN
inlawrev-18007	285	3	]	]	PUNCT
inlawrev-18007	285	4	and	and	CCONJ
inlawrev-18007	285	5	the	the	DET
inlawrev-18007	285	6	increase	increase	NOUN
inlawrev-18007	285	7	or	or	CCONJ
inlawrev-18007	285	8	decrease	decrease	NOUN
inlawrev-18007	285	9	in	in	ADP
inlawrev-18007	285	10	the	the	DET
inlawrev-18007	285	11	value	value	NOUN
inlawrev-18007	285	12	of	of	ADP
inlawrev-18007	285	13	the	the	DET
inlawrev-18007	285	14	principal	principal	ADJ
inlawrev-18007	285	15	assets	asset	NOUN
inlawrev-18007	285	16	,	,	PUNCT
inlawrev-18007	285	17	which	which	PRON
inlawrev-18007	285	18	the	the	DET
inlawrev-18007	285	19	trustee	trustee	NOUN
inlawrev-18007	285	20	may	may	AUX
inlawrev-18007	285	21	estimate	estimate	VERB
inlawrev-18007	285	22	as	as	ADP
inlawrev-18007	285	23	to	to	ADP
inlawrev-18007	285	24	assets	asset	NOUN
inlawrev-18007	285	25	for	for	ADP
inlawrev-18007	285	26	which	which	PRON
inlawrev-18007	285	27	market	market	NOUN
inlawrev-18007	285	28	values	value	NOUN
inlawrev-18007	285	29	are	be	AUX
inlawrev-18007	285	30	not	not	PART
inlawrev-18007	285	31	readily	readily	ADV
inlawrev-18007	285	32	available	available	ADJ
inlawrev-18007	285	33	;	;	PUNCT
inlawrev-18007	285	34	(	(	PUNCT
inlawrev-18007	285	35	7	7	X
inlawrev-18007	285	36	)	)	PUNCT
inlawrev-18007	285	37	whether	whether	SCONJ
inlawrev-18007	285	38	and	and	CCONJ
inlawrev-18007	285	39	to	to	ADP
inlawrev-18007	285	40	what	what	DET
inlawrev-18007	285	41	extent	extent	NOUN
inlawrev-18007	285	42	the	the	DET
inlawrev-18007	285	43	terms	term	NOUN
inlawrev-18007	285	44	of	of	ADP
inlawrev-18007	285	45	the	the	DET
inlawrev-18007	285	46	trust	trust	NOUN
inlawrev-18007	285	47	give	give	VERB
inlawrev-18007	285	48	the	the	DET
inlawrev-18007	285	49	trustee	trustee	NOUN
inlawrev-18007	285	50	the	the	DET
inlawrev-18007	285	51	power	power	NOUN
inlawrev-18007	285	52	to	to	PART
inlawrev-18007	285	53	invade	invade	VERB
inlawrev-18007	285	54	principal	principal	NOUN
inlawrev-18007	285	55	or	or	CCONJ
inlawrev-18007	285	56	accumulate	accumulate	VERB
inlawrev-18007	285	57	income	income	NOUN
inlawrev-18007	285	58	or	or	CCONJ
inlawrev-18007	285	59	prohibit	prohibit	VERB
inlawrev-18007	285	60	the	the	DET
inlawrev-18007	285	61	trustee	trustee	NOUN
inlawrev-18007	285	62	from	from	ADP
inlawrev-18007	285	63	invading	invade	VERB
inlawrev-18007	285	64	principal	principal	NOUN
inlawrev-18007	285	65	or	or	CCONJ
inlawrev-18007	285	66	accumulating	accumulate	VERB
inlawrev-18007	285	67	income	income	NOUN
inlawrev-18007	285	68	,	,	PUNCT
inlawrev-18007	285	69	and	and	CCONJ
inlawrev-18007	285	70	the	the	DET
inlawrev-18007	285	71	extent	extent	NOUN
inlawrev-18007	285	72	to	to	PART
inlawrev-18007	285	73	which	which	PRON
inlawrev-18007	285	74	the	the	DET
inlawrev-18007	285	75	trustee	trustee	NOUN
inlawrev-18007	285	76	has	have	AUX
inlawrev-18007	285	77	exercised	exercise	VERB
inlawrev-18007	285	78	a	a	DET
inlawrev-18007	285	79	power	power	NOUN
inlawrev-18007	285	80	from	from	ADP
inlawrev-18007	285	81	time	time	NOUN
inlawrev-18007	285	82	to	to	ADP
inlawrev-18007	285	83	time	time	NOUN
inlawrev-18007	285	84	to	to	PART
inlawrev-18007	285	85	invade	invade	VERB
inlawrev-18007	285	86	principal	principal	NOUN
inlawrev-18007	285	87	or	or	CCONJ
inlawrev-18007	285	88	accumulate	accumulate	VERB
inlawrev-18007	285	89	income	income	NOUN
inlawrev-18007	285	90	;	;	PUNCT
inlawrev-18007	285	91	(	(	PUNCT
inlawrev-18007	285	92	8)	8)	NUM
inlawrev-18007	285	93	the	the	DET
inlawrev-18007	285	94	actual	actual	ADJ
inlawrev-18007	285	95	and	and	CCONJ
inlawrev-18007	285	96	anticipated	anticipated	ADJ
inlawrev-18007	285	97	effect	effect	NOUN
inlawrev-18007	285	98	of	of	ADP
inlawrev-18007	285	99	economic	economic	ADJ
inlawrev-18007	285	100	conditions	condition	NOUN
inlawrev-18007	285	101	on	on	ADP
inlawrev-18007	285	102	principal	principal	NOUN
inlawrev-18007	285	103	and	and	CCONJ
inlawrev-18007	285	104	income	income	NOUN
inlawrev-18007	285	105	and	and	CCONJ
inlawrev-18007	285	106	effects	effect	NOUN
inlawrev-18007	285	107	of	of	ADP
inlawrev-18007	285	108	inflation	inflation	NOUN
inlawrev-18007	285	109	and	and	CCONJ
inlawrev-18007	285	110	deflation	deflation	NOUN
inlawrev-18007	285	111	;	;	PUNCT
inlawrev-18007	285	112	and	and	CCONJ
inlawrev-18007	285	113	(	(	PUNCT
inlawrev-18007	285	114	9	9	X
inlawrev-18007	285	115	)	)	PUNCT
inlawrev-18007	285	116	the	the	DET
inlawrev-18007	285	117	anticipated	anticipate	VERB
inlawrev-18007	285	118	tax	tax	NOUN
inlawrev-18007	285	119	consequences	consequence	NOUN
inlawrev-18007	285	120	of	of	ADP
inlawrev-18007	285	121	an	an	DET
inlawrev-18007	285	122	adjustment.60	adjustment.60	PROPN
inlawrev-18007	285	123	the	the	DET
inlawrev-18007	285	124	comments	comment	NOUN
inlawrev-18007	285	125	state	state	NOUN
inlawrev-18007	285	126	that	that	SCONJ
inlawrev-18007	285	127	these	these	DET
inlawrev-18007	285	128	factors	factor	NOUN
inlawrev-18007	285	129	are	be	AUX
inlawrev-18007	285	130	intended	intend	VERB
inlawrev-18007	285	131	to	to	PART
inlawrev-18007	285	132	be	be	AUX
inlawrev-18007	285	133	consistent	consistent	ADJ
inlawrev-18007	285	134	with	with	ADP
inlawrev-18007	285	135	a	a	DET
inlawrev-18007	285	136	similar	similar	ADJ
inlawrev-18007	285	137	list	list	NOUN
inlawrev-18007	285	138	of	of	ADP
inlawrev-18007	285	139	factors	factor	NOUN
inlawrev-18007	285	140	in	in	ADP
inlawrev-18007	285	141	the	the	DET
inlawrev-18007	285	142	upia	upia	NOUN
inlawrev-18007	285	143	“	"	PUNCT
inlawrev-18007	285	144	so	so	SCONJ
inlawrev-18007	285	145	that	that	SCONJ
inlawrev-18007	285	146	,	,	PUNCT
inlawrev-18007	285	147	to	to	ADP
inlawrev-18007	285	148	the	the	DET
inlawrev-18007	285	149	extent	extent	NOUN
inlawrev-18007	285	150	possible	possible	ADJ
inlawrev-18007	285	151	,	,	PUNCT
inlawrev-18007	285	152	comparable	comparable	ADJ
inlawrev-18007	285	153	factors	factor	NOUN
inlawrev-18007	285	154	will	will	AUX
inlawrev-18007	285	155	apply	apply	VERB
inlawrev-18007	285	156	to	to	ADP
inlawrev-18007	285	157	investment	investment	NOUN
inlawrev-18007	285	158	decisions	decision	NOUN
inlawrev-18007	285	159	and	and	CCONJ
inlawrev-18007	285	160	decisions	decision	NOUN
inlawrev-18007	285	161	involving	involve	VERB
inlawrev-18007	285	162	the	the	DET
inlawrev-18007	285	163	power	power	NOUN
inlawrev-18007	285	164	to	to	PART
inlawrev-18007	285	165	adjust	adjust	VERB
inlawrev-18007	285	166	.	.	PUNCT
inlawrev-18007	286	1	”61	”61	VERB
inlawrev-18007	286	2	the	the	DET
inlawrev-18007	286	3	comments	comment	NOUN
inlawrev-18007	286	4	provide	provide	VERB
inlawrev-18007	286	5	several	several	ADJ
inlawrev-18007	286	6	examples	example	NOUN
inlawrev-18007	286	7	illustrating	illustrate	VERB
inlawrev-18007	286	8	the	the	DET
inlawrev-18007	286	9	interplay	interplay	NOUN
inlawrev-18007	286	10	between	between	ADP
inlawrev-18007	286	11	the	the	DET
inlawrev-18007	286	12	trustee	trustee	NOUN
inlawrev-18007	286	13	’s	’s	PART
inlawrev-18007	286	14	investment	investment	NOUN
inlawrev-18007	286	15	decisions	decision	NOUN
inlawrev-18007	286	16	and	and	CCONJ
inlawrev-18007	286	17	the	the	DET
inlawrev-18007	286	18	exercise	exercise	NOUN
inlawrev-18007	286	19	of	of	ADP
inlawrev-18007	286	20	the	the	DET
inlawrev-18007	286	21	power	power	NOUN
inlawrev-18007	286	22	to	to	PART
inlawrev-18007	286	23	adjust	adjust	VERB
inlawrev-18007	286	24	.	.	PUNCT
inlawrev-18007	287	1	for	for	ADP
inlawrev-18007	287	2	example	example	NOUN
inlawrev-18007	287	3	,	,	PUNCT
inlawrev-18007	287	4	in	in	ADP
inlawrev-18007	287	5	example	example	NOUN
inlawrev-18007	287	6	1	1	NUM
inlawrev-18007	287	7	from	from	ADP
inlawrev-18007	287	8	the	the	DET
inlawrev-18007	287	9	comments	comment	NOUN
inlawrev-18007	287	10	,	,	PUNCT
inlawrev-18007	287	11	a	a	DET
inlawrev-18007	287	12	newly	newly	ADV
inlawrev-18007	287	13	appointed	appoint	VERB
inlawrev-18007	287	14	trustee	trustee	NOUN
inlawrev-18007	287	15	determines	determine	VERB
inlawrev-18007	287	16	that	that	SCONJ
inlawrev-18007	287	17	a	a	DET
inlawrev-18007	287	18	shift	shift	NOUN
inlawrev-18007	287	19	in	in	ADP
inlawrev-18007	287	20	the	the	DET
inlawrev-18007	287	21	trust	trust	NOUN
inlawrev-18007	287	22	’s	’s	PART
inlawrev-18007	287	23	investment	investment	NOUN
inlawrev-18007	287	24	allocation	allocation	NOUN
inlawrev-18007	287	25	from	from	ADP
inlawrev-18007	287	26	a	a	DET
inlawrev-18007	287	27	portfolio	portfolio	NOUN
inlawrev-18007	287	28	invested	invest	VERB
inlawrev-18007	287	29	twenty	twenty	NUM
inlawrev-18007	287	30	percent	percent	NOUN
inlawrev-18007	287	31	in	in	ADP
inlawrev-18007	287	32	stocks	stock	NOUN
inlawrev-18007	287	33	(	(	PUNCT
inlawrev-18007	287	34	i.e.	i.e.	X
inlawrev-18007	287	35	,	,	PUNCT
inlawrev-18007	287	36	equity	equity	NOUN
inlawrev-18007	287	37	securities	security	NOUN
inlawrev-18007	287	38	)	)	PUNCT
inlawrev-18007	287	39	and	and	CCONJ
inlawrev-18007	287	40	eighty	eighty	NUM
inlawrev-18007	287	41	percent	percent	NOUN
inlawrev-18007	287	42	in	in	ADP
inlawrev-18007	287	43	bonds	bond	NOUN
inlawrev-18007	287	44	(	(	PUNCT
inlawrev-18007	287	45	i.e.	i.e.	X
inlawrev-18007	287	46	,	,	PUNCT
inlawrev-18007	287	47	fixedincom	fixedincom	X
inlawrev-18007	287	48	e	e	PROPN
inlawrev-18007	287	49	securities	security	NOUN
inlawrev-18007	287	50	)	)	PUNCT
inlawrev-18007	287	51	to	to	ADP
inlawrev-18007	287	52	a	a	DET
inlawrev-18007	287	53	portfolio	portfolio	NOUN
inlawrev-18007	287	54	equally	equally	ADV
inlawrev-18007	287	55	weighted	weight	VERB
inlawrev-18007	287	56	between	between	ADP
inlawrev-18007	287	57	the	the	DET
inlawrev-18007	287	58	two	two	NUM
inlawrev-18007	287	59	asset	asset	NOUN
inlawrev-18007	287	60	classes	class	NOUN
inlawrev-18007	287	61	is	be	AUX
inlawrev-18007	287	62	appropriate	appropriate	ADJ
inlawrev-18007	287	63	because	because	SCONJ
inlawrev-18007	287	64	this	this	DET
inlawrev-18007	287	65	alternative	alternative	ADJ
inlawrev-18007	287	66	portfolio	portfolio	NOUN
inlawrev-18007	287	67	“	"	PUNCT
inlawrev-18007	287	68	has	have	VERB
inlawrev-18007	287	69	risk	risk	NOUN
inlawrev-18007	287	70	and	and	CCONJ
inlawrev-18007	287	71	return	return	VERB
inlawrev-18007	287	72	objectives	objective	NOUN
inlawrev-18007	287	73	that	that	PRON
inlawrev-18007	287	74	are	be	AUX
inlawrev-18007	287	75	reasonably	reasonably	ADV
inlawrev-18007	287	76	suited	suited	ADJ
inlawrev-18007	287	77	to	to	ADP
inlawrev-18007	287	78	the	the	DET
inlawrev-18007	287	79	trust	trust	NOUN
inlawrev-18007	287	80	.	.	PUNCT
inlawrev-18007	287	81	”	"	PUNCT
inlawrev-18007	288	1	however	however	ADV
inlawrev-18007	288	2	,	,	PUNCT
inlawrev-18007	288	3	having	having	AUX
inlawrev-18007	288	4	made	make	VERB
inlawrev-18007	288	5	this	this	DET
inlawrev-18007	288	6	decision	decision	NOUN
inlawrev-18007	288	7	,	,	PUNCT
inlawrev-18007	288	8	the62	the62	PROPN
inlawrev-18007	288	9	59	59	NUM
inlawrev-18007	288	10	.	.	PUNCT
inlawrev-18007	289	1	i	i	PRON
inlawrev-18007	289	2	d.	d.	PROPN
inlawrev-18007	289	3	§	§	PROPN
inlawrev-18007	289	4	104	104	NUM
inlawrev-18007	289	5	cmt	cmt	PROPN
inlawrev-18007	289	6	.	.	PROPN
inlawrev-18007	290	1	60	60	NUM
inlawrev-18007	290	2	.	.	PUNCT
inlawrev-18007	291	1	i	i	PRON
inlawrev-18007	291	2	d.	d.	PROPN
inlawrev-18007	291	3	§	§	PROPN
inlawrev-18007	291	4	104(b	104(b	PROPN
inlawrev-18007	291	5	)	)	PUNCT
inlawrev-18007	291	6	(	(	PUNCT
inlawrev-18007	291	7	alteration	alteration	NOUN
inlawrev-18007	291	8	in	in	ADP
inlawrev-18007	291	9	original	original	ADJ
inlawrev-18007	291	10	)	)	PUNCT
inlawrev-18007	291	11	.	.	PUNCT
inlawrev-18007	292	1	61	61	NUM
inlawrev-18007	292	2	.	.	PUNCT
inlawrev-18007	293	1	i	i	PRON
inlawrev-18007	293	2	d.	d.	PROPN
inlawrev-18007	293	3	§	§	PROPN
inlawrev-18007	293	4	104	104	NUM
inlawrev-18007	293	5	cmt	cmt	PROPN
inlawrev-18007	293	6	.	.	PUNCT
inlawrev-18007	294	1	62	62	NUM
inlawrev-18007	294	2	.	.	PUNCT
inlawrev-18007	295	1	i	i	PRON
inlawrev-18007	295	2	d.	d.	PROPN
inlawrev-18007	295	3	note	note	VERB
inlawrev-18007	295	4	that	that	SCONJ
inlawrev-18007	295	5	the	the	DET
inlawrev-18007	295	6	phrase	phrase	NOUN
inlawrev-18007	295	7	“	"	PUNCT
inlawrev-18007	295	8	risk	risk	NOUN
inlawrev-18007	295	9	and	and	CCONJ
inlawrev-18007	295	10	return	return	VERB
inlawrev-18007	295	11	objectives	objective	NOUN
inlawrev-18007	295	12	that	that	PRON
inlawrev-18007	295	13	are	be	AUX
inlawrev-18007	295	14	reasonably	reasonably	ADV
inlawrev-18007	295	15	suited	suited	ADJ
inlawrev-18007	295	16	to	to	ADP
inlawrev-18007	295	17	the	the	DET
inlawrev-18007	295	18	trust	trust	NOUN
inlawrev-18007	295	19	”	"	PUNCT
inlawrev-18007	295	20	is	be	AUX
inlawrev-18007	295	21	from	from	ADP
inlawrev-18007	295	22	section	section	NOUN
inlawrev-18007	295	23	2(b	2(b	NUM
inlawrev-18007	295	24	)	)	PUNCT
inlawrev-18007	295	25	of	of	ADP
inlawrev-18007	295	26	the	the	DET
inlawrev-18007	295	27	upia	upia	PROPN
inlawrev-18007	295	28	.	.	PUNCT
inlawrev-18007	296	1	unif	unif	PROPN
inlawrev-18007	296	2	.	.	PUNCT
inlawrev-18007	297	1	prudent	prudent	ADJ
inlawrev-18007	297	2	investor	investor	PROPN
inlawrev-18007	297	3	act	act	NOUN
inlawrev-18007	297	4	§	§	PROPN
inlawrev-18007	297	5	2(b	2(b	NUM
inlawrev-18007	297	6	)	)	PUNCT
inlawrev-18007	297	7	.	.	PUNCT
inlawrev-18007	298	1	2012	2012	NUM
inlawrev-18007	298	2	]	]	PUNCT
inlawrev-18007	298	3	indiana	indiana	PROPN
inlawrev-18007	298	4	’s	’s	PROPN
inlawrev-18007	298	5	uniform	uniform	PROPN
inlawrev-18007	298	6	principal	principal	NOUN
inlawrev-18007	298	7	and	and	CCONJ
inlawrev-18007	298	8	incom	incom	PROPN
inlawrev-18007	298	9	e	e	PROPN
inlawrev-18007	298	10	act	act	PROPN
inlawrev-18007	298	11	851	851	NUM
inlawrev-18007	298	12	trustee	trustee	NOUN
inlawrev-18007	298	13	also	also	ADV
inlawrev-18007	298	14	determines	determine	VERB
inlawrev-18007	298	15	that	that	SCONJ
inlawrev-18007	298	16	this	this	DET
inlawrev-18007	298	17	new	new	ADJ
inlawrev-18007	298	18	portfolio	portfolio	NOUN
inlawrev-18007	298	19	allocation	allocation	NOUN
inlawrev-18007	298	20	will	will	AUX
inlawrev-18007	298	21	result	result	VERB
inlawrev-18007	298	22	in	in	ADP
inlawrev-18007	298	23	the	the	DET
inlawrev-18007	298	24	receipt	receipt	NOUN
inlawrev-18007	298	25	of	of	ADP
inlawrev-18007	298	26	less	less	ADJ
inlawrev-18007	298	27	dividend	dividend	NOUN
inlawrev-18007	298	28	and	and	CCONJ
inlawrev-18007	298	29	interest	interest	NOUN
inlawrev-18007	298	30	income	income	NOUN
inlawrev-18007	298	31	.	.	PUNCT
inlawrev-18007	299	1	after	after	ADP
inlawrev-18007	299	2	considering	consider	VERB
inlawrev-18007	299	3	the	the	DET
inlawrev-18007	299	4	factors	factor	NOUN
inlawrev-18007	299	5	listed	list	VERB
inlawrev-18007	299	6	in63	in63	PROPN
inlawrev-18007	299	7	upaia	upaia	ADJ
inlawrev-18007	299	8	1997	1997	NUM
inlawrev-18007	299	9	section	section	NOUN
inlawrev-18007	299	10	104(b	104(b	PROPN
inlawrev-18007	299	11	)	)	PUNCT
inlawrev-18007	299	12	,	,	PUNCT
inlawrev-18007	299	13	the	the	DET
inlawrev-18007	299	14	“	"	PUNCT
inlawrev-18007	299	15	[	[	X
inlawrev-18007	299	16	trustee	trustee	NOUN
inlawrev-18007	299	17	]	]	PUNCT
inlawrev-18007	299	18	may	may	AUX
inlawrev-18007	299	19	transfer	transfer	VERB
inlawrev-18007	299	20	cash	cash	NOUN
inlawrev-18007	299	21	from	from	ADP
inlawrev-18007	299	22	principal	principal	NOUN
inlawrev-18007	299	23	to	to	PART
inlawrev-18007	299	24	income	income	VERB
inlawrev-18007	299	25	to	to	ADP
inlawrev-18007	299	26	the	the	DET
inlawrev-18007	299	27	extent	extent	NOUN
inlawrev-18007	299	28	[	[	X
inlawrev-18007	299	29	the	the	DET
inlawrev-18007	299	30	trustee	trustee	NOUN
inlawrev-18007	299	31	]	]	PUNCT
inlawrev-18007	299	32	considers	consider	VERB
inlawrev-18007	299	33	it	it	PRON
inlawrev-18007	299	34	necessary	necessary	ADJ
inlawrev-18007	299	35	to	to	PART
inlawrev-18007	299	36	increase	increase	VERB
inlawrev-18007	299	37	the	the	DET
inlawrev-18007	299	38	amount	amount	NOUN
inlawrev-18007	299	39	distributed	distribute	VERB
inlawrev-18007	299	40	to	to	ADP
inlawrev-18007	299	41	the	the	DET
inlawrev-18007	299	42	income	income	NOUN
inlawrev-18007	299	43	beneficiary	beneficiary	NOUN
inlawrev-18007	299	44	.	.	PUNCT
inlawrev-18007	300	1	”64	”64	PROPN
inlawrev-18007	300	2	ii	ii	PROPN
inlawrev-18007	300	3	.	.	PUNCT
inlawrev-18007	301	1	indiana	indiana	PROPN
inlawrev-18007	301	2	’s	’s	PROPN
inlawrev-18007	301	3	pow	pow	PROPN
inlawrev-18007	301	4	er	er	INTJ
inlawrev-18007	301	5	to	to	ADP
inlawrev-18007	301	6	a	a	DET
inlawrev-18007	301	7	djust	djust	NOUN
inlawrev-18007	301	8	the	the	DET
inlawrev-18007	301	9	power	power	NOUN
inlawrev-18007	301	10	to	to	PART
inlawrev-18007	301	11	adjust	adjust	VERB
inlawrev-18007	301	12	is	be	AUX
inlawrev-18007	301	13	codified	codify	VERB
inlawrev-18007	301	14	in	in	ADP
inlawrev-18007	301	15	the	the	DET
inlawrev-18007	301	16	indiana	indiana	PROPN
inlawrev-18007	301	17	act	act	PROPN
inlawrev-18007	301	18	as	as	SCONJ
inlawrev-18007	301	19	follows	follow	VERB
inlawrev-18007	301	20	:	:	PUNCT
inlawrev-18007	301	21	(	(	PUNCT
inlawrev-18007	301	22	a	a	X
inlawrev-18007	301	23	)	)	PUNCT
inlawrev-18007	301	24	a	a	DET
inlawrev-18007	301	25	trustee	trustee	NOUN
inlawrev-18007	301	26	may	may	AUX
inlawrev-18007	301	27	adjust	adjust	VERB
inlawrev-18007	301	28	between	between	ADP
inlawrev-18007	301	29	principal	principal	NOUN
inlawrev-18007	301	30	and	and	CCONJ
inlawrev-18007	301	31	income	income	NOUN
inlawrev-18007	301	32	to	to	ADP
inlawrev-18007	301	33	the	the	DET
inlawrev-18007	301	34	extent	extent	NOUN
inlawrev-18007	301	35	the	the	DET
inlawrev-18007	301	36	trustee	trustee	NOUN
inlawrev-18007	301	37	considers	consider	VERB
inlawrev-18007	301	38	necessary	necessary	ADJ
inlawrev-18007	301	39	if	if	SCONJ
inlawrev-18007	301	40	:	:	PUNCT
inlawrev-18007	301	41	(	(	PUNCT
inlawrev-18007	301	42	1	1	X
inlawrev-18007	301	43	)	)	PUNCT
inlawrev-18007	301	44	the	the	DET
inlawrev-18007	301	45	trustee	trustee	NOUN
inlawrev-18007	301	46	invests	invest	NOUN
inlawrev-18007	301	47	and	and	CCONJ
inlawrev-18007	301	48	manages	manage	VERB
inlawrev-18007	301	49	trust	trust	NOUN
inlawrev-18007	301	50	assets	asset	NOUN
inlawrev-18007	301	51	as	as	ADP
inlawrev-18007	301	52	a	a	DET
inlawrev-18007	301	53	prudent	prudent	ADJ
inlawrev-18007	301	54	investor	investor	NOUN
inlawrev-18007	301	55	;	;	PUNCT
inlawrev-18007	301	56	(	(	PUNCT
inlawrev-18007	301	57	2	2	X
inlawrev-18007	301	58	)	)	PUNCT
inlawrev-18007	301	59	the	the	DET
inlawrev-18007	301	60	terms	term	NOUN
inlawrev-18007	301	61	of	of	ADP
inlawrev-18007	301	62	the	the	DET
inlawrev-18007	301	63	trust	trust	NOUN
inlawrev-18007	301	64	describe	describe	VERB
inlawrev-18007	301	65	the	the	DET
inlawrev-18007	301	66	amount	amount	NOUN
inlawrev-18007	301	67	that	that	PRON
inlawrev-18007	301	68	may	may	AUX
inlawrev-18007	301	69	or	or	CCONJ
inlawrev-18007	301	70	must	must	AUX
inlawrev-18007	301	71	be	be	AUX
inlawrev-18007	301	72	distributed	distribute	VERB
inlawrev-18007	301	73	to	to	ADP
inlawrev-18007	301	74	a	a	DET
inlawrev-18007	301	75	beneficiary	beneficiary	NOUN
inlawrev-18007	301	76	by	by	ADP
inlawrev-18007	301	77	referring	refer	VERB
inlawrev-18007	301	78	to	to	ADP
inlawrev-18007	301	79	the	the	DET
inlawrev-18007	301	80	trust	trust	NOUN
inlawrev-18007	301	81	’s	’s	PART
inlawrev-18007	301	82	income	income	NOUN
inlawrev-18007	301	83	;	;	PUNCT
inlawrev-18007	301	84	and	and	CCONJ
inlawrev-18007	301	85	(	(	PUNCT
inlawrev-18007	301	86	3	3	X
inlawrev-18007	301	87	)	)	PUNCT
inlawrev-18007	301	88	the	the	DET
inlawrev-18007	301	89	trustee	trustee	NOUN
inlawrev-18007	301	90	determines	determine	VERB
inlawrev-18007	301	91	:	:	PUNCT
inlawrev-18007	301	92	(	(	PUNCT
inlawrev-18007	301	93	a	a	X
inlawrev-18007	301	94	)	)	PUNCT
inlawrev-18007	301	95	after	after	ADP
inlawrev-18007	301	96	applying	apply	VERB
inlawrev-18007	301	97	the	the	DET
inlawrev-18007	301	98	rules	rule	NOUN
inlawrev-18007	301	99	in	in	ADP
inlawrev-18007	301	100	section	section	NOUN
inlawrev-18007	301	101	14(a	14(a	NUM
inlawrev-18007	301	102	)	)	PUNCT
inlawrev-18007	301	103	of	of	ADP
inlawrev-18007	301	104	this	this	DET
inlawrev-18007	301	105	chapter	chapter	NOUN
inlawrev-18007	301	106	;	;	PUNCT
inlawrev-18007	301	107	and	and	CCONJ
inlawrev-18007	301	108	(	(	PUNCT
inlawrev-18007	301	109	b	b	NOUN
inlawrev-18007	301	110	)	)	PUNCT
inlawrev-18007	301	111	considering	consider	VERB
inlawrev-18007	301	112	any	any	DET
inlawrev-18007	301	113	power	power	NOUN
inlawrev-18007	301	114	the	the	DET
inlawrev-18007	301	115	trustee	trustee	NOUN
inlawrev-18007	301	116	may	may	AUX
inlawrev-18007	301	117	have	have	VERB
inlawrev-18007	301	118	under	under	ADP
inlawrev-18007	301	119	the	the	DET
inlawrev-18007	301	120	trust	trust	NOUN
inlawrev-18007	301	121	or	or	CCONJ
inlawrev-18007	301	122	the	the	DET
inlawrev-18007	301	123	will	will	NOUN
inlawrev-18007	301	124	to	to	PART
inlawrev-18007	301	125	invade	invade	VERB
inlawrev-18007	301	126	principal	principal	NOUN
inlawrev-18007	301	127	or	or	CCONJ
inlawrev-18007	301	128	accumulate	accumulate	VERB
inlawrev-18007	301	129	income	income	NOUN
inlawrev-18007	301	130	;	;	PUNCT
inlawrev-18007	301	131	that	that	SCONJ
inlawrev-18007	301	132	the	the	DET
inlawrev-18007	301	133	trustee	trustee	NOUN
inlawrev-18007	301	134	is	be	AUX
inlawrev-18007	301	135	unable	unable	ADJ
inlawrev-18007	301	136	to	to	PART
inlawrev-18007	301	137	com	com	VERB
inlawrev-18007	301	138	ply	ply	NOUN
inlawrev-18007	301	139	with	with	ADP
inlawrev-18007	301	140	section	section	NOUN
inlawrev-18007	301	141	14(b	14(b	NUM
inlawrev-18007	301	142	)	)	PUNCT
inlawrev-18007	301	143	of	of	ADP
inlawrev-18007	301	144	this	this	DET
inlawrev-18007	301	145	chapter.65	chapter.65	NOUN
inlawrev-18007	301	146	as	as	SCONJ
inlawrev-18007	301	147	adopted	adopt	VERB
inlawrev-18007	301	148	,	,	PUNCT
inlawrev-18007	301	149	indiana	indiana	PROPN
inlawrev-18007	301	150	’s	’s	PART
inlawrev-18007	301	151	power	power	NOUN
inlawrev-18007	301	152	to	to	PART
inlawrev-18007	301	153	adjust	adjust	VERB
inlawrev-18007	301	154	statute	statute	NOUN
inlawrev-18007	301	155	is	be	AUX
inlawrev-18007	301	156	substantially	substantially	ADV
inlawrev-18007	301	157	the	the	DET
inlawrev-18007	301	158	same	same	ADJ
inlawrev-18007	301	159	as	as	ADP
inlawrev-18007	301	160	upaia	upaia	ADJ
inlawrev-18007	301	161	1997	1997	NUM
inlawrev-18007	301	162	section	section	NOUN
inlawrev-18007	301	163	104	104	NUM
inlawrev-18007	301	164	.	.	PUNCT
inlawrev-18007	302	1	the	the	DET
inlawrev-18007	302	2	only	only	ADJ
inlawrev-18007	302	3	substantive	substantive	ADJ
inlawrev-18007	302	4	change	change	NOUN
inlawrev-18007	302	5	was	be	AUX
inlawrev-18007	302	6	the	the	DET
inlawrev-18007	302	7	insertion	insertion	NOUN
inlawrev-18007	302	8	of	of	ADP
inlawrev-18007	302	9	the	the	DET
inlawrev-18007	302	10	phrase	phrase	NOUN
inlawrev-18007	302	11	“	"	PUNCT
inlawrev-18007	302	12	considering	consider	VERB
inlawrev-18007	302	13	any	any	DET
inlawrev-18007	302	14	power	power	NOUN
inlawrev-18007	302	15	the	the	DET
inlawrev-18007	302	16	trustee	trustee	NOUN
inlawrev-18007	302	17	may	may	AUX
inlawrev-18007	302	18	have	have	VERB
inlawrev-18007	302	19	under	under	ADP
inlawrev-18007	302	20	the	the	DET
inlawrev-18007	302	21	trust	trust	NOUN
inlawrev-18007	302	22	or	or	CCONJ
inlawrev-18007	302	23	the	the	DET
inlawrev-18007	302	24	will	will	NOUN
inlawrev-18007	302	25	to	to	PART
inlawrev-18007	302	26	invade	invade	VERB
inlawrev-18007	302	27	principal	principal	NOUN
inlawrev-18007	302	28	or	or	CCONJ
inlawrev-18007	302	29	accumulate	accumulate	VERB
inlawrev-18007	302	30	incom	incom	PROPN
inlawrev-18007	302	31	e	e	NOUN
inlawrev-18007	302	32	”	"	PUNCT
inlawrev-18007	302	33	in	in	ADP
inlawrev-18007	302	34	indiana	indiana	PROPN
inlawrev-18007	302	35	code	code	PROPN
inlawrev-18007	302	36	section	section	NOUN
inlawrev-18007	302	37	30	30	NUM
inlawrev-18007	302	38	-	-	SYM
inlawrev-18007	302	39	2	2	NUM
inlawrev-18007	302	40	-	-	PUNCT
inlawrev-18007	302	41	1415(a)(3	1415(a)(3	NUM
inlawrev-18007	302	42	)	)	PUNCT
inlawrev-18007	302	43	.	.	PUNCT
inlawrev-18007	303	1	this	this	DET
inlawrev-18007	303	2	phrase	phrase	NOUN
inlawrev-18007	303	3	does	do	AUX
inlawrev-18007	303	4	not	not	PART
inlawrev-18007	303	5	substantively	substantively	ADV
inlawrev-18007	303	6	alter	alter	VERB
inlawrev-18007	303	7	the	the	DET
inlawrev-18007	303	8	meaning	meaning	NOUN
inlawrev-18007	303	9	of	of	ADP
inlawrev-18007	303	10	the	the	DET
inlawrev-18007	303	11	power	power	NOUN
inlawrev-18007	303	12	to66	to66	PROPN
inlawrev-18007	303	13	adjust	adjust	VERB
inlawrev-18007	303	14	as	as	SCONJ
inlawrev-18007	303	15	embodied	embody	VERB
inlawrev-18007	303	16	in	in	ADP
inlawrev-18007	303	17	the	the	DET
inlawrev-18007	303	18	u	u	PROPN
inlawrev-18007	303	19	pa	pa	PROPN
inlawrev-18007	303	20	ia	ia	PROPN
inlawrev-18007	303	21	1997	1997	NUM
inlawrev-18007	303	22	,	,	PUNCT
inlawrev-18007	303	23	but	but	CCONJ
inlawrev-18007	303	24	rather	rather	ADV
inlawrev-18007	303	25	serves	serve	VERB
inlawrev-18007	303	26	to	to	PART
inlawrev-18007	303	27	highlight	highlight	VERB
inlawrev-18007	303	28	the	the	DET
inlawrev-18007	303	29	requirement	requirement	NOUN
inlawrev-18007	303	30	that	that	SCONJ
inlawrev-18007	303	31	the	the	DET
inlawrev-18007	303	32	trustee	trustee	NOUN
inlawrev-18007	303	33	first	first	ADV
inlawrev-18007	303	34	administer	administer	VERB
inlawrev-18007	303	35	a	a	DET
inlawrev-18007	303	36	trust	trust	NOUN
inlawrev-18007	303	37	according	accord	VERB
inlawrev-18007	303	38	to	to	ADP
inlawrev-18007	303	39	its	its	PRON
inlawrev-18007	303	40	terms	term	NOUN
inlawrev-18007	303	41	as	as	SCONJ
inlawrev-18007	303	42	required	require	VERB
inlawrev-18007	303	43	by	by	ADP
inlawrev-18007	303	44	indiana	indiana	PROPN
inlawrev-18007	303	45	code	code	PROPN
inlawrev-18007	303	46	section	section	NOUN
inlawrev-18007	303	47	30	30	NUM
inlawrev-18007	303	48	-	-	SYM
inlawrev-18007	303	49	2	2	NUM
inlawrev-18007	303	50	-	-	PUNCT
inlawrev-18007	303	51	14	14	NUM
inlawrev-18007	303	52	-	-	PUNCT
inlawrev-18007	303	53	14(a)(1	14(a)(1	NUM
inlawrev-18007	303	54	)	)	PUNCT
inlawrev-18007	303	55	.	.	PUNCT
inlawrev-18007	304	1	under	under	ADP
inlawrev-18007	304	2	the	the	DET
inlawrev-18007	304	3	indiana	indiana	PROPN
inlawrev-18007	304	4	act	act	PROPN
inlawrev-18007	304	5	,	,	PUNCT
inlawrev-18007	304	6	a	a	DET
inlawrev-18007	304	7	number	number	NOUN
inlawrev-18007	304	8	of	of	ADP
inlawrev-18007	304	9	threshold	threshold	NOUN
inlawrev-18007	304	10	conditions	condition	NOUN
inlawrev-18007	304	11	must	must	AUX
inlawrev-18007	304	12	be	be	AUX
inlawrev-18007	304	13	satisfied	satisfied	ADJ
inlawrev-18007	304	14	prior	prior	ADV
inlawrev-18007	304	15	to	to	ADP
inlawrev-18007	304	16	an	an	DET
inlawrev-18007	304	17	exercise	exercise	NOUN
inlawrev-18007	304	18	of	of	ADP
inlawrev-18007	304	19	the	the	DET
inlawrev-18007	304	20	power	power	NOUN
inlawrev-18007	304	21	to	to	PART
inlawrev-18007	304	22	adjust	adjust	VERB
inlawrev-18007	304	23	.	.	PUNCT
inlawrev-18007	305	1	these	these	DET
inlawrev-18007	305	2	threshold	threshold	NOUN
inlawrev-18007	305	3	conditions	condition	NOUN
inlawrev-18007	305	4	can	can	AUX
inlawrev-18007	305	5	be67	be67	PROPN
inlawrev-18007	305	6	divided	divide	VERB
inlawrev-18007	305	7	into	into	ADP
inlawrev-18007	305	8	those	those	PRON
inlawrev-18007	305	9	that	that	PRON
inlawrev-18007	305	10	are	be	AUX
inlawrev-18007	305	11	external	external	ADJ
inlawrev-18007	305	12	to	to	ADP
inlawrev-18007	305	13	the	the	DET
inlawrev-18007	305	14	power	power	NOUN
inlawrev-18007	305	15	to	to	PART
inlawrev-18007	305	16	adjust	adjust	VERB
inlawrev-18007	305	17	(	(	PUNCT
inlawrev-18007	305	18	embodied	embody	VERB
inlawrev-18007	305	19	in	in	ADP
inlawrev-18007	305	20	the	the	DET
inlawrev-18007	305	21	references	reference	NOUN
inlawrev-18007	305	22	to	to	ADP
inlawrev-18007	305	23	section	section	NOUN
inlawrev-18007	305	24	14(a	14(a	NUM
inlawrev-18007	305	25	)	)	PUNCT
inlawrev-18007	305	26	and	and	CCONJ
inlawrev-18007	305	27	section	section	NOUN
inlawrev-18007	305	28	14(b	14(b	NUM
inlawrev-18007	305	29	)	)	PUNCT
inlawrev-18007	305	30	in	in	ADP
inlawrev-18007	305	31	the	the	DET
inlawrev-18007	305	32	text	text	NOUN
inlawrev-18007	305	33	of	of	ADP
inlawrev-18007	305	34	the	the	DET
inlawrev-18007	305	35	statute	statute	NOUN
inlawrev-18007	305	36	)	)	PUNCT
inlawrev-18007	305	37	and	and	CCONJ
inlawrev-18007	305	38	those	those	PRON
inlawrev-18007	305	39	that	that	PRON
inlawrev-18007	305	40	are	be	AUX
inlawrev-18007	305	41	internal	internal	ADJ
inlawrev-18007	305	42	to	to	ADP
inlawrev-18007	305	43	the	the	DET
inlawrev-18007	305	44	power	power	NOUN
inlawrev-18007	305	45	to	to	PART
inlawrev-18007	305	46	adjust	adjust	VERB
inlawrev-18007	305	47	’s	’s	PART
inlawrev-18007	305	48	statutory	statutory	ADJ
inlawrev-18007	305	49	text	text	NOUN
inlawrev-18007	305	50	.	.	PUNCT
inlawrev-18007	306	1	assuming	assume	VERB
inlawrev-18007	306	2	the	the	DET
inlawrev-18007	306	3	threshold	threshold	NOUN
inlawrev-18007	306	4	conditions	condition	NOUN
inlawrev-18007	306	5	are	be	AUX
inlawrev-18007	306	6	met	meet	VERB
inlawrev-18007	306	7	,	,	PUNCT
inlawrev-18007	306	8	the	the	DET
inlawrev-18007	306	9	trustee	trustee	NOUN
inlawrev-18007	306	10	must	must	AUX
inlawrev-18007	306	11	then	then	ADV
inlawrev-18007	306	12	determ	determ	AUX
inlawrev-18007	306	13	ine	ine	PROPN
inlawrev-18007	306	14	whether	whether	SCONJ
inlawrev-18007	306	15	any	any	PRON
inlawrev-18007	306	16	of	of	ADP
inlawrev-18007	306	17	the	the	DET
inlawrev-18007	306	18	statutory	statutory	ADJ
inlawrev-18007	306	19	prohibitions	prohibition	NOUN
inlawrev-18007	306	20	limiting	limit	VERB
inlawrev-18007	306	21	the	the	DET
inlawrev-18007	306	22	exercise	exercise	NOUN
inlawrev-18007	306	23	of	of	ADP
inlawrev-18007	306	24	the	the	DET
inlawrev-18007	306	25	power	power	NOUN
inlawrev-18007	306	26	to	to	PART
inlawrev-18007	306	27	adjust	adjust	VERB
inlawrev-18007	306	28	found	find	VERB
inlawrev-18007	306	29	in	in	ADP
inlawrev-18007	306	30	indiana	indiana	PROPN
inlawrev-18007	306	31	code	code	PROPN
inlawrev-18007	306	32	section	section	NOUN
inlawrev-18007	306	33	30	30	NUM
inlawrev-18007	306	34	-	-	SYM
inlawrev-18007	306	35	2	2	NUM
inlawrev-18007	306	36	-	-	PUNCT
inlawrev-18007	306	37	14	14	NUM
inlawrev-18007	306	38	-	-	SYM
inlawrev-18007	306	39	15(c	15(c	NUM
inlawrev-18007	306	40	)	)	PUNCT
inlawrev-18007	306	41	are	be	AUX
inlawrev-18007	306	42	applicable	applicable	ADJ
inlawrev-18007	306	43	.	.	PUNCT
inlawrev-18007	307	1	if	if	SCONJ
inlawrev-18007	307	2	,	,	PUNCT
inlawrev-18007	307	3	after	after	ADP
inlawrev-18007	307	4	reviewing	review	VERB
inlawrev-18007	307	5	the	the	DET
inlawrev-18007	307	6	prohibitions	prohibition	NOUN
inlawrev-18007	307	7	on	on	ADP
inlawrev-18007	307	8	the	the	DET
inlawrev-18007	307	9	exercise	exercise	NOUN
inlawrev-18007	307	10	of	of	ADP
inlawrev-18007	307	11	the	the	DET
inlawrev-18007	307	12	power	power	NOUN
inlawrev-18007	307	13	to	to	PART
inlawrev-18007	307	14	adjust	adjust	VERB
inlawrev-18007	307	15	found	find	VERB
inlawrev-18007	307	16	in	in	ADP
inlawrev-18007	307	17	indiana	indiana	PROPN
inlawrev-18007	307	18	code	code	PROPN
inlawrev-18007	307	19	section	section	NOUN
inlawrev-18007	307	20	30	30	NUM
inlawrev-18007	307	21	-	-	SYM
inlawrev-18007	307	22	2	2	NUM
inlawrev-18007	307	23	-	-	PUNCT
inlawrev-18007	307	24	14	14	NUM
inlawrev-18007	307	25	-	-	SYM
inlawrev-18007	307	26	15(c	15(c	NUM
inlawrev-18007	307	27	)	)	PUNCT
inlawrev-18007	307	28	,	,	PUNCT
inlawrev-18007	307	29	the	the	DET
inlawrev-18007	307	30	trustee	trustee	NOUN
inlawrev-18007	307	31	is	be	AUX
inlawrev-18007	307	32	still	still	ADV
inlawrev-18007	307	33	not	not	PART
inlawrev-18007	307	34	prevented	prevent	VERB
inlawrev-18007	307	35	from	from	ADP
inlawrev-18007	307	36	pursuing	pursue	VERB
inlawrev-18007	307	37	the	the	DET
inlawrev-18007	307	38	power	power	NOUN
inlawrev-18007	307	39	to	to	PART
inlawrev-18007	307	40	adjust	adjust	VERB
inlawrev-18007	307	41	,	,	PUNCT
inlawrev-18007	307	42	then	then	ADV
inlawrev-18007	307	43	the	the	DET
inlawrev-18007	307	44	trustee	trustee	NOUN
inlawrev-18007	307	45	63	63	NUM
inlawrev-18007	307	46	.	.	PUNCT
inlawrev-18007	308	1	see	see	VERB
inlawrev-18007	308	2	unif	unif	ADJ
inlawrev-18007	308	3	.	.	PUNCT
inlawrev-18007	309	1	principal	principal	PROPN
inlawrev-18007	309	2	&	&	CCONJ
inlawrev-18007	309	3	income	income	PROPN
inlawrev-18007	309	4	act	act	PROPN
inlawrev-18007	309	5	§	§	PROPN
inlawrev-18007	309	6	104	104	NUM
inlawrev-18007	309	7	cmt	cmt	NOUN
inlawrev-18007	309	8	.	.	PROPN
inlawrev-18007	310	1	64	64	NUM
inlawrev-18007	310	2	.	.	PUNCT
inlawrev-18007	311	1	i	i	PRON
inlawrev-18007	311	2	d.	d.	PROPN
inlawrev-18007	311	3	65	65	NUM
inlawrev-18007	311	4	.	.	PUNCT
inlawrev-18007	312	1	ind	ind	PROPN
inlawrev-18007	312	2	.	.	PUNCT
inlawrev-18007	313	1	code	code	PROPN
inlawrev-18007	313	2	§	§	PROPN
inlawrev-18007	313	3	30	30	NUM
inlawrev-18007	313	4	-	-	SYM
inlawrev-18007	313	5	2	2	NUM
inlawrev-18007	313	6	-	-	PUNCT
inlawrev-18007	313	7	14	14	NUM
inlawrev-18007	313	8	-	-	PUNCT
inlawrev-18007	313	9	15(a	15(a	NUM
inlawrev-18007	313	10	)	)	PUNCT
inlawrev-18007	313	11	(	(	PUNCT
inlawrev-18007	313	12	2011	2011	NUM
inlawrev-18007	313	13	)	)	PUNCT
inlawrev-18007	313	14	.	.	PUNCT
inlawrev-18007	314	1	66	66	NUM
inlawrev-18007	314	2	.	.	PUNCT
inlawrev-18007	315	1	i	i	PRON
inlawrev-18007	315	2	d.	d.	PROPN
inlawrev-18007	315	3	§	§	PROPN
inlawrev-18007	315	4	30	30	NUM
inlawrev-18007	315	5	-	-	SYM
inlawrev-18007	315	6	2	2	NUM
inlawrev-18007	315	7	-	-	PUNCT
inlawrev-18007	315	8	14	14	NUM
inlawrev-18007	315	9	-	-	PUNCT
inlawrev-18007	315	10	15(a)(3	15(a)(3	NUM
inlawrev-18007	315	11	)	)	PUNCT
inlawrev-18007	315	12	.	.	PUNCT
inlawrev-18007	316	1	67	67	NUM
inlawrev-18007	316	2	.	.	PUNCT
inlawrev-18007	317	1	see	see	VERB
inlawrev-18007	317	2	medlin	medlin	PROPN
inlawrev-18007	317	3	,	,	PUNCT
inlawrev-18007	317	4	supra	supra	PROPN
inlawrev-18007	317	5	note	note	NOUN
inlawrev-18007	317	6	44	44	NUM
inlawrev-18007	317	7	,	,	PUNCT
inlawrev-18007	317	8	at	at	ADP
inlawrev-18007	317	9	726	726	NUM
inlawrev-18007	317	10	-	-	SYM
inlawrev-18007	317	11	36	36	NUM
inlawrev-18007	317	12	(	(	PUNCT
inlawrev-18007	317	13	discussing	discuss	VERB
inlawrev-18007	317	14	these	these	DET
inlawrev-18007	317	15	threshold	threshold	NOUN
inlawrev-18007	317	16	conditions	condition	NOUN
inlawrev-18007	317	17	in	in	ADP
inlawrev-18007	317	18	the	the	DET
inlawrev-18007	317	19	context	context	NOUN
inlawrev-18007	317	20	of	of	ADP
inlawrev-18007	317	21	the	the	DET
inlawrev-18007	317	22	upaia	upaia	NOUN
inlawrev-18007	317	23	1997	1997	NUM
inlawrev-18007	317	24	)	)	PUNCT
inlawrev-18007	317	25	.	.	PUNCT
inlawrev-18007	318	1	852	852	NUM
inlawrev-18007	318	2	indiana	indiana	PROPN
inlawrev-18007	318	3	law	law	PROPN
inlawrev-18007	318	4	review	review	NOUN
inlawrev-18007	318	5	[	[	X
inlawrev-18007	318	6	vol	vol	NOUN
inlawrev-18007	318	7	.	.	PUNCT
inlawrev-18007	318	8	45:841	45:841	NUM
inlawrev-18007	318	9	should	should	AUX
inlawrev-18007	318	10	assess	assess	VERB
inlawrev-18007	318	11	the	the	DET
inlawrev-18007	318	12	factors	factor	NOUN
inlawrev-18007	318	13	found	find	VERB
inlawrev-18007	318	14	at	at	ADP
inlawrev-18007	318	15	indiana	indiana	PROPN
inlawrev-18007	318	16	code	code	PROPN
inlawrev-18007	318	17	section	section	NOUN
inlawrev-18007	318	18	30	30	NUM
inlawrev-18007	318	19	-	-	SYM
inlawrev-18007	318	20	2	2	NUM
inlawrev-18007	318	21	-	-	PUNCT
inlawrev-18007	318	22	14	14	NUM
inlawrev-18007	318	23	-	-	PUNCT
inlawrev-18007	318	24	15(b	15(b	NUM
inlawrev-18007	318	25	)	)	PUNCT
inlawrev-18007	319	1	to68	to68	NOUN
inlawrev-18007	319	2	determine	determine	VERB
inlawrev-18007	319	3	whether	whether	SCONJ
inlawrev-18007	319	4	and	and	CCONJ
inlawrev-18007	319	5	to	to	ADP
inlawrev-18007	319	6	what	what	DET
inlawrev-18007	319	7	extent	extent	NOUN
inlawrev-18007	319	8	to	to	PART
inlawrev-18007	319	9	exercise	exercise	VERB
inlawrev-18007	319	10	the	the	DET
inlawrev-18007	319	11	power	power	NOUN
inlawrev-18007	319	12	to	to	PART
inlawrev-18007	319	13	adjust	adjust	VERB
inlawrev-18007	319	14	.	.	PUNCT
inlawrev-18007	320	1	a.	a.	NOUN
inlawrev-18007	320	2	external	external	ADJ
inlawrev-18007	320	3	threshold	threshold	NOUN
inlawrev-18007	320	4	conditions	condition	NOUN
inlawrev-18007	320	5	as	as	ADP
inlawrev-18007	320	6	an	an	DET
inlawrev-18007	320	7	initial	initial	ADJ
inlawrev-18007	320	8	matter	matter	NOUN
inlawrev-18007	320	9	,	,	PUNCT
inlawrev-18007	320	10	a	a	DET
inlawrev-18007	320	11	trustee	trustee	NOUN
inlawrev-18007	320	12	must	must	AUX
inlawrev-18007	320	13	administer	administer	VERB
inlawrev-18007	320	14	a	a	DET
inlawrev-18007	320	15	trust	trust	NOUN
inlawrev-18007	320	16	according	accord	VERB
inlawrev-18007	320	17	to	to	ADP
inlawrev-18007	320	18	the	the	DET
inlawrev-18007	320	19	terms	term	NOUN
inlawrev-18007	320	20	of	of	ADP
inlawrev-18007	320	21	the	the	DET
inlawrev-18007	320	22	trust	trust	NOUN
inlawrev-18007	320	23	agreement	agreement	NOUN
inlawrev-18007	320	24	,	,	PUNCT
inlawrev-18007	320	25	even	even	ADV
inlawrev-18007	320	26	if	if	SCONJ
inlawrev-18007	320	27	an	an	DET
inlawrev-18007	320	28	applicable	applicable	ADJ
inlawrev-18007	320	29	trust	trust	NOUN
inlawrev-18007	320	30	provision	provision	NOUN
inlawrev-18007	320	31	differs	differ	VERB
inlawrev-18007	320	32	from	from	ADP
inlawrev-18007	320	33	the	the	DET
inlawrev-18007	320	34	indiana	indiana	PROPN
inlawrev-18007	320	35	act	act	PROPN
inlawrev-18007	320	36	.	.	PUNCT
inlawrev-18007	321	1	the	the	DET
inlawrev-18007	321	2	comments	comment	NOUN
inlawrev-18007	321	3	explain	explain	VERB
inlawrev-18007	321	4	that	that	SCONJ
inlawrev-18007	321	5	this	this	DET
inlawrev-18007	321	6	rule	rule	NOUN
inlawrev-18007	321	7	“	"	PUNCT
inlawrev-18007	321	8	emphasize[s	emphasize[s	PROPN
inlawrev-18007	321	9	]	]	PUNCT
inlawrev-18007	321	10	.	.	PUNCT
inlawrev-18007	321	11	.	.	PUNCT
inlawrev-18007	321	12	.	.	PUNCT
inlawrev-18007	322	1	that69	that69	NOUN
inlawrev-18007	322	2	70	70	NUM
inlawrev-18007	322	3	provisions	provision	NOUN
inlawrev-18007	322	4	in	in	ADP
inlawrev-18007	322	5	the	the	DET
inlawrev-18007	322	6	terms	term	NOUN
inlawrev-18007	322	7	of	of	ADP
inlawrev-18007	322	8	the	the	DET
inlawrev-18007	322	9	trust	trust	NOUN
inlawrev-18007	322	10	are	be	AUX
inlawrev-18007	322	11	param	param	PROPN
inlawrev-18007	322	12	ount	ount	NOUN
inlawrev-18007	322	13	”	"	PUNCT
inlawrev-18007	322	14	;	;	PUNCT
inlawrev-18007	322	15	the	the	DET
inlawrev-18007	322	16	upaia	upaia	ADJ
inlawrev-18007	322	17	1997	1997	NUM
inlawrev-18007	322	18	is	be	AUX
inlawrev-18007	322	19	a	a	DET
inlawrev-18007	322	20	set	set	NOUN
inlawrev-18007	322	21	of	of	ADP
inlawrev-18007	322	22	default	default	NOUN
inlawrev-18007	322	23	rules	rule	NOUN
inlawrev-18007	322	24	that	that	PRON
inlawrev-18007	322	25	only	only	ADV
inlawrev-18007	322	26	have	have	VERB
inlawrev-18007	322	27	effect	effect	NOUN
inlawrev-18007	322	28	when	when	SCONJ
inlawrev-18007	322	29	the	the	DET
inlawrev-18007	322	30	document	document	NOUN
inlawrev-18007	322	31	is	be	AUX
inlawrev-18007	322	32	silent	silent	ADJ
inlawrev-18007	322	33	.	.	PUNCT
inlawrev-18007	323	1	second	second	ADJ
inlawrev-18007	323	2	,	,	PUNCT
inlawrev-18007	323	3	a71	a71	PROPN
inlawrev-18007	323	4	trustee	trustee	NOUN
inlawrev-18007	323	5	may	may	AUX
inlawrev-18007	323	6	exercise	exercise	VERB
inlawrev-18007	323	7	any	any	DET
inlawrev-18007	323	8	discretionary	discretionary	ADJ
inlawrev-18007	323	9	powers	power	NOUN
inlawrev-18007	323	10	of	of	ADP
inlawrev-18007	323	11	administration	administration	NOUN
inlawrev-18007	323	12	given	give	VERB
inlawrev-18007	323	13	the	the	DET
inlawrev-18007	323	14	trustee	trustee	NOUN
inlawrev-18007	323	15	under	under	ADP
inlawrev-18007	323	16	the	the	DET
inlawrev-18007	323	17	terms	term	NOUN
inlawrev-18007	323	18	of	of	ADP
inlawrev-18007	323	19	the	the	DET
inlawrev-18007	323	20	trust	trust	NOUN
inlawrev-18007	323	21	agreement	agreement	NOUN
inlawrev-18007	323	22	.	.	PUNCT
inlawrev-18007	324	1	third	third	ADV
inlawrev-18007	324	2	,	,	PUNCT
inlawrev-18007	324	3	a	a	DET
inlawrev-18007	324	4	trustee	trustee	NOUN
inlawrev-18007	324	5	must	must	AUX
inlawrev-18007	324	6	administer	administer	VERB
inlawrev-18007	324	7	the	the	DET
inlawrev-18007	324	8	trust72	trust72	NOUN
inlawrev-18007	324	9	in	in	ADP
inlawrev-18007	324	10	accordance	accordance	NOUN
inlawrev-18007	324	11	with	with	ADP
inlawrev-18007	324	12	the	the	DET
inlawrev-18007	324	13	applicable	applicable	ADJ
inlawrev-18007	324	14	principal	principal	NOUN
inlawrev-18007	324	15	and	and	CCONJ
inlawrev-18007	324	16	income	income	NOUN
inlawrev-18007	324	17	act	act	NOUN
inlawrev-18007	324	18	in	in	ADP
inlawrev-18007	324	19	matters	matter	NOUN
inlawrev-18007	324	20	that	that	PRON
inlawrev-18007	324	21	are	be	AUX
inlawrev-18007	324	22	not	not	PART
inlawrev-18007	324	23	addressed	address	VERB
inlawrev-18007	324	24	in	in	ADP
inlawrev-18007	324	25	the	the	DET
inlawrev-18007	324	26	trust	trust	NOUN
inlawrev-18007	324	27	agreement	agreement	NOUN
inlawrev-18007	324	28	or	or	CCONJ
inlawrev-18007	324	29	covered	cover	VERB
inlawrev-18007	324	30	by	by	ADP
inlawrev-18007	324	31	a	a	DET
inlawrev-18007	324	32	discretionary	discretionary	ADJ
inlawrev-18007	324	33	power	power	NOUN
inlawrev-18007	324	34	of	of	ADP
inlawrev-18007	324	35	administration	administration	NOUN
inlawrev-18007	324	36	granted	grant	VERB
inlawrev-18007	324	37	the	the	DET
inlawrev-18007	324	38	trustee	trustee	NOUN
inlawrev-18007	324	39	by	by	ADP
inlawrev-18007	324	40	the	the	DET
inlawrev-18007	324	41	terms	term	NOUN
inlawrev-18007	324	42	of	of	ADP
inlawrev-18007	324	43	the	the	DET
inlawrev-18007	324	44	trust	trust	NOUN
inlawrev-18007	324	45	agreement	agreement	NOUN
inlawrev-18007	324	46	.	.	PUNCT
inlawrev-18007	325	1	finally,73	finally,73	NOUN
inlawrev-18007	325	2	“	"	PUNCT
inlawrev-18007	325	3	[	[	X
inlawrev-18007	325	4	i]n	i]n	NOUN
inlawrev-18007	325	5	exercising	exercise	VERB
inlawrev-18007	325	6	the	the	DET
inlawrev-18007	325	7	power	power	NOUN
inlawrev-18007	325	8	to	to	PART
inlawrev-18007	325	9	adjust	adjust	VERB
inlawrev-18007	325	10	.	.	PUNCT
inlawrev-18007	325	11	.	.	PUNCT
inlawrev-18007	325	12	.	.	PUNCT
inlawrev-18007	326	1	a	a	DET
inlawrev-18007	326	2	fiduciary	fiduciary	ADJ
inlawrev-18007	326	3	shall	shall	AUX
inlawrev-18007	326	4	administer	administer	VERB
inlawrev-18007	326	5	a	a	DET
inlawrev-18007	326	6	trust	trust	NOUN
inlawrev-18007	326	7	.	.	PUNCT
inlawrev-18007	326	8	.	.	PUNCT
inlawrev-18007	327	1	.	.	PUNCT
inlawrev-18007	328	1	i	i	PRON
inlawrev-18007	328	2	m	m	VERB
inlawrev-18007	328	3	partially	partially	ADV
inlawrev-18007	328	4	.	.	PUNCT
inlawrev-18007	328	5	.	.	PUNCT
inlawrev-18007	328	6	.	.	PUNCT
inlawrev-18007	328	7	.	.	PUNCT
inlawrev-18007	328	8	”	"	PUNCT
inlawrev-18007	329	1	the	the	DET
inlawrev-18007	329	2	comments	comment	NOUN
inlawrev-18007	329	3	describe	describe	VERB
inlawrev-18007	329	4	this	this	DET
inlawrev-18007	329	5	requirement	requirement	NOUN
inlawrev-18007	329	6	of	of	ADP
inlawrev-18007	329	7	impartiality	impartiality	NOUN
inlawrev-18007	329	8	as74	as74	PROPN
inlawrev-18007	329	9	the	the	DET
inlawrev-18007	329	10	“	"	PUNCT
inlawrev-18007	329	11	paramount	paramount	ADJ
inlawrev-18007	329	12	consideration	consideration	NOUN
inlawrev-18007	329	13	in	in	ADP
inlawrev-18007	329	14	applying	apply	VERB
inlawrev-18007	329	15	[	[	PRON
inlawrev-18007	329	16	the	the	DET
inlawrev-18007	329	17	power	power	NOUN
inlawrev-18007	329	18	to	to	PART
inlawrev-18007	329	19	adjust	adjust	VERB
inlawrev-18007	329	20	]	]	PUNCT
inlawrev-18007	329	21	.	.	PUNCT
inlawrev-18007	329	22	”	"	PUNCT
inlawrev-18007	330	1	75	75	NUM
inlawrev-18007	330	2	in	in	ADP
inlawrev-18007	330	3	sum	sum	NOUN
inlawrev-18007	330	4	,	,	PUNCT
inlawrev-18007	330	5	before	before	SCONJ
inlawrev-18007	330	6	a	a	DET
inlawrev-18007	330	7	trustee	trustee	NOUN
inlawrev-18007	330	8	considers	consider	VERB
inlawrev-18007	330	9	the	the	DET
inlawrev-18007	330	10	appropriateness	appropriateness	NOUN
inlawrev-18007	330	11	of	of	ADP
inlawrev-18007	330	12	an	an	DET
inlawrev-18007	330	13	exercise	exercise	NOUN
inlawrev-18007	330	14	of	of	ADP
inlawrev-18007	330	15	the	the	DET
inlawrev-18007	330	16	power	power	NOUN
inlawrev-18007	330	17	to	to	PART
inlawrev-18007	330	18	adjust	adjust	VERB
inlawrev-18007	330	19	,	,	PUNCT
inlawrev-18007	330	20	the	the	DET
inlawrev-18007	330	21	trustee	trustee	NOUN
inlawrev-18007	330	22	must	must	AUX
inlawrev-18007	330	23	first	first	ADV
inlawrev-18007	330	24	administer	administer	VERB
inlawrev-18007	330	25	the	the	DET
inlawrev-18007	330	26	trust	trust	NOUN
inlawrev-18007	330	27	using	use	VERB
inlawrev-18007	330	28	all	all	DET
inlawrev-18007	330	29	principal	principal	NOUN
inlawrev-18007	330	30	and	and	CCONJ
inlawrev-18007	330	31	income	income	NOUN
inlawrev-18007	330	32	rules	rule	NOUN
inlawrev-18007	330	33	contained	contain	VERB
inlawrev-18007	330	34	in	in	ADP
inlawrev-18007	330	35	the	the	DET
inlawrev-18007	330	36	trust	trust	NOUN
inlawrev-18007	330	37	agreement	agreement	NOUN
inlawrev-18007	330	38	and	and	CCONJ
inlawrev-18007	330	39	all	all	DET
inlawrev-18007	330	40	the	the	DET
inlawrev-18007	330	41	discretionary	discretionary	ADJ
inlawrev-18007	330	42	and	and	CCONJ
inlawrev-18007	330	43	nondiscretionary	nondiscretionary	ADJ
inlawrev-18007	330	44	powers	power	NOUN
inlawrev-18007	330	45	granted	grant	VERB
inlawrev-18007	330	46	to	to	ADP
inlawrev-18007	330	47	the	the	DET
inlawrev-18007	330	48	trustee	trustee	NOUN
inlawrev-18007	330	49	under	under	ADP
inlawrev-18007	330	50	the	the	DET
inlawrev-18007	330	51	terms	term	NOUN
inlawrev-18007	330	52	of	of	ADP
inlawrev-18007	330	53	the	the	DET
inlawrev-18007	330	54	trust	trust	NOUN
inlawrev-18007	330	55	agreement	agreement	NOUN
inlawrev-18007	330	56	.	.	PUNCT
inlawrev-18007	331	1	next	next	ADV
inlawrev-18007	331	2	,	,	PUNCT
inlawrev-18007	331	3	the	the	DET
inlawrev-18007	331	4	trustee	trustee	NOUN
inlawrev-18007	331	5	must	must	AUX
inlawrev-18007	331	6	apply	apply	VERB
inlawrev-18007	331	7	all	all	PRON
inlawrev-18007	331	8	of	of	ADP
inlawrev-18007	331	9	the	the	DET
inlawrev-18007	331	10	provisions	provision	NOUN
inlawrev-18007	331	11	of	of	ADP
inlawrev-18007	331	12	the	the	DET
inlawrev-18007	331	13	indiana	indiana	PROPN
inlawrev-18007	331	14	act	act	PROPN
inlawrev-18007	331	15	other	other	ADJ
inlawrev-18007	331	16	than	than	ADP
inlawrev-18007	331	17	the	the	DET
inlawrev-18007	331	18	power	power	NOUN
inlawrev-18007	331	19	to	to	PART
inlawrev-18007	331	20	adjust	adjust	VERB
inlawrev-18007	331	21	.	.	PUNCT
inlawrev-18007	332	1	having	having	AUX
inlawrev-18007	332	2	taken	take	VERB
inlawrev-18007	332	3	into	into	ADP
inlawrev-18007	332	4	account	account	NOUN
inlawrev-18007	332	5	powers	power	NOUN
inlawrev-18007	332	6	granted	grant	VERB
inlawrev-18007	332	7	by	by	ADP
inlawrev-18007	332	8	the	the	DET
inlawrev-18007	332	9	trust	trust	NOUN
inlawrev-18007	332	10	agreement	agreement	NOUN
inlawrev-18007	332	11	and	and	CCONJ
inlawrev-18007	332	12	having	having	AUX
inlawrev-18007	332	13	applied	apply	VERB
inlawrev-18007	332	14	the	the	DET
inlawrev-18007	332	15	indiana	indiana	PROPN
inlawrev-18007	332	16	act	act	PROPN
inlawrev-18007	332	17	,	,	PUNCT
inlawrev-18007	332	18	the	the	DET
inlawrev-18007	332	19	trustee	trustee	NOUN
inlawrev-18007	332	20	must	must	AUX
inlawrev-18007	332	21	then	then	ADV
inlawrev-18007	332	22	determine	determine	VERB
inlawrev-18007	332	23	whether	whether	SCONJ
inlawrev-18007	332	24	the	the	DET
inlawrev-18007	332	25	trustee	trustee	NOUN
inlawrev-18007	332	26	has	have	AUX
inlawrev-18007	332	27	impartially	impartially	ADV
inlawrev-18007	332	28	administered	administer	VERB
inlawrev-18007	332	29	the	the	DET
inlawrev-18007	332	30	trust	trust	NOUN
inlawrev-18007	332	31	as	as	ADP
inlawrev-18007	332	32	between	between	ADP
inlawrev-18007	332	33	the	the	DET
inlawrev-18007	332	34	income	income	NOUN
inlawrev-18007	332	35	and	and	CCONJ
inlawrev-18007	332	36	remainder	remainder	NOUN
inlawrev-18007	332	37	beneficiaries	beneficiary	NOUN
inlawrev-18007	332	38	before	before	ADP
inlawrev-18007	332	39	proceeding	proceed	VERB
inlawrev-18007	332	40	to	to	ADP
inlawrev-18007	332	41	the	the	DET
inlawrev-18007	332	42	power	power	NOUN
inlawrev-18007	332	43	to	to	PART
inlawrev-18007	332	44	adjust	adjust	VERB
inlawrev-18007	332	45	.	.	PUNCT
inlawrev-18007	333	1	if	if	SCONJ
inlawrev-18007	333	2	,	,	PUNCT
inlawrev-18007	333	3	in	in	ADP
inlawrev-18007	333	4	the	the	DET
inlawrev-18007	333	5	trustee	trustee	NOUN
inlawrev-18007	333	6	’s	’s	PART
inlawrev-18007	333	7	assessment	assessment	NOUN
inlawrev-18007	333	8	,	,	PUNCT
inlawrev-18007	333	9	the	the	DET
inlawrev-18007	333	10	trustee	trustee	NOUN
inlawrev-18007	333	11	has	have	AUX
inlawrev-18007	333	12	impartially	impartially	ADV
inlawrev-18007	333	13	administered	administer	VERB
inlawrev-18007	333	14	the	the	DET
inlawrev-18007	333	15	trust	trust	NOUN
inlawrev-18007	333	16	as	as	ADP
inlawrev-18007	333	17	between	between	ADP
inlawrev-18007	333	18	68	68	NUM
inlawrev-18007	333	19	.	.	PUNCT
inlawrev-18007	334	1	the	the	DET
inlawrev-18007	334	2	list	list	NOUN
inlawrev-18007	334	3	of	of	ADP
inlawrev-18007	334	4	factors	factor	NOUN
inlawrev-18007	334	5	in	in	ADP
inlawrev-18007	334	6	ind	ind	PROPN
inlawrev-18007	334	7	.	.	PUNCT
inlawrev-18007	335	1	code	code	PROPN
inlawrev-18007	335	2	§	§	PROPN
inlawrev-18007	335	3	30	30	NUM
inlawrev-18007	335	4	-	-	SYM
inlawrev-18007	335	5	2	2	NUM
inlawrev-18007	335	6	-	-	PUNCT
inlawrev-18007	335	7	14	14	NUM
inlawrev-18007	335	8	-	-	PUNCT
inlawrev-18007	335	9	15(b	15(b	NUM
inlawrev-18007	335	10	)	)	PUNCT
inlawrev-18007	335	11	corresponds	correspond	VERB
inlawrev-18007	335	12	to	to	ADP
inlawrev-18007	335	13	the	the	DET
inlawrev-18007	335	14	list	list	NOUN
inlawrev-18007	335	15	of	of	ADP
inlawrev-18007	335	16	factors	factor	NOUN
inlawrev-18007	335	17	found	find	VERB
inlawrev-18007	335	18	at	at	ADP
inlawrev-18007	335	19	unif	unif	NOUN
inlawrev-18007	335	20	.	.	PUNCT
inlawrev-18007	336	1	principal	principal	PROPN
inlawrev-18007	336	2	&	&	CCONJ
inlawrev-18007	336	3	income	income	PROPN
inlawrev-18007	336	4	act	act	NOUN
inlawrev-18007	336	5	§	§	PROPN
inlawrev-18007	336	6	104(b	104(b	PROPN
inlawrev-18007	336	7	)	)	PUNCT
inlawrev-18007	336	8	.	.	PUNCT
inlawrev-18007	337	1	see	see	VERB
inlawrev-18007	337	2	supra	supra	PROPN
inlawrev-18007	337	3	note	note	PROPN
inlawrev-18007	337	4	60	60	NUM
inlawrev-18007	337	5	and	and	CCONJ
inlawrev-18007	337	6	accompanying	accompany	VERB
inlawrev-18007	337	7	text	text	NOUN
inlawrev-18007	337	8	.	.	PUNCT
inlawrev-18007	338	1	69	69	NUM
inlawrev-18007	338	2	.	.	PUNCT
inlawrev-18007	339	1	ind	ind	PROPN
inlawrev-18007	339	2	.	.	PUNCT
inlawrev-18007	340	1	code	code	PROPN
inlawrev-18007	340	2	§	§	PROPN
inlawrev-18007	340	3	30	30	NUM
inlawrev-18007	340	4	-	-	SYM
inlawrev-18007	340	5	2	2	NUM
inlawrev-18007	340	6	-	-	PUNCT
inlawrev-18007	340	7	14	14	NUM
inlawrev-18007	340	8	-	-	PUNCT
inlawrev-18007	340	9	14(a)(1	14(a)(1	NUM
inlawrev-18007	340	10	)	)	PUNCT
inlawrev-18007	340	11	(	(	PUNCT
inlawrev-18007	340	12	2011	2011	NUM
inlawrev-18007	340	13	)	)	PUNCT
inlawrev-18007	340	14	.	.	PUNCT
inlawrev-18007	341	1	70	70	NUM
inlawrev-18007	341	2	.	.	PUNCT
inlawrev-18007	342	1	indiana	indiana	PROPN
inlawrev-18007	342	2	did	do	AUX
inlawrev-18007	342	3	not	not	PART
inlawrev-18007	342	4	create	create	VERB
inlawrev-18007	342	5	its	its	PRON
inlawrev-18007	342	6	own	own	ADJ
inlawrev-18007	342	7	explanatory	explanatory	ADJ
inlawrev-18007	342	8	comments	comment	NOUN
inlawrev-18007	342	9	when	when	SCONJ
inlawrev-18007	342	10	it	it	PRON
inlawrev-18007	342	11	enacted	enact	VERB
inlawrev-18007	342	12	the	the	DET
inlawrev-18007	342	13	indiana	indiana	PROPN
inlawrev-18007	342	14	act	act	PROPN
inlawrev-18007	342	15	.	.	PUNCT
inlawrev-18007	343	1	however	however	ADV
inlawrev-18007	343	2	,	,	PUNCT
inlawrev-18007	343	3	where	where	SCONJ
inlawrev-18007	343	4	a	a	DET
inlawrev-18007	343	5	statute	statute	NOUN
inlawrev-18007	343	6	is	be	AUX
inlawrev-18007	343	7	based	base	VERB
inlawrev-18007	343	8	on	on	ADP
inlawrev-18007	343	9	a	a	DET
inlawrev-18007	343	10	uniform	uniform	ADJ
inlawrev-18007	343	11	act	act	NOUN
inlawrev-18007	343	12	,	,	PUNCT
inlawrev-18007	343	13	“	"	PUNCT
inlawrev-18007	343	14	[	[	X
inlawrev-18007	343	15	t]he	t]he	ADV
inlawrev-18007	343	16	comments	comment	VERB
inlawrev-18007	343	17	to	to	ADP
inlawrev-18007	343	18	[	[	X
inlawrev-18007	343	19	the	the	DET
inlawrev-18007	343	20	]	]	X
inlawrev-18007	343	21	uniform	uniform	ADJ
inlawrev-18007	343	22	act	act	NOUN
inlawrev-18007	343	23	are	be	AUX
inlawrev-18007	343	24	indicative	indicative	ADJ
inlawrev-18007	343	25	of	of	ADP
inlawrev-18007	343	26	the	the	DET
inlawrev-18007	343	27	legislature	legislature	NOUN
inlawrev-18007	343	28	’s	’s	PART
inlawrev-18007	343	29	intent	intent	NOUN
inlawrev-18007	343	30	.	.	PUNCT
inlawrev-18007	343	31	”	"	PUNCT
inlawrev-18007	344	1	basileh	basileh	PROPN
inlawrev-18007	344	2	v.	v.	CCONJ
inlawrev-18007	344	3	alghusain	alghusain	PROPN
inlawrev-18007	344	4	,	,	PUNCT
inlawrev-18007	344	5	912	912	NUM
inlawrev-18007	344	6	n.e.2d	n.e.2d	NOUN
inlawrev-18007	344	7	814	814	NUM
inlawrev-18007	344	8	,	,	PUNCT
inlawrev-18007	344	9	821	821	NUM
inlawrev-18007	344	10	(	(	PUNCT
inlawrev-18007	344	11	ind	ind	NOUN
inlawrev-18007	344	12	.	.	PUNCT
inlawrev-18007	344	13	2009	2009	NUM
inlawrev-18007	344	14	)	)	PUNCT
inlawrev-18007	345	1	(	(	PUNCT
inlawrev-18007	345	2	addressing	address	VERB
inlawrev-18007	345	3	the	the	DET
inlawrev-18007	345	4	uniform	uniform	ADJ
inlawrev-18007	345	5	interstate	interstate	PROPN
inlawrev-18007	345	6	family	family	NOUN
inlawrev-18007	345	7	support	support	NOUN
inlawrev-18007	345	8	act	act	PROPN
inlawrev-18007	345	9	)	)	PUNCT
inlawrev-18007	345	10	.	.	PUNCT
inlawrev-18007	346	1	71	71	NUM
inlawrev-18007	346	2	.	.	X
inlawrev-18007	346	3	unif	unif	PROPN
inlawrev-18007	346	4	.	.	PUNCT
inlawrev-18007	347	1	principal	principal	PROPN
inlawrev-18007	347	2	&	&	CCONJ
inlawrev-18007	347	3	income	income	PROPN
inlawrev-18007	347	4	act	act	PROPN
inlawrev-18007	347	5	§	§	PROPN
inlawrev-18007	347	6	103	103	NUM
inlawrev-18007	347	7	cmt	cmt	NOUN
inlawrev-18007	347	8	.	.	PROPN
inlawrev-18007	348	1	72	72	NUM
inlawrev-18007	348	2	.	.	PUNCT
inlawrev-18007	349	1	ind	ind	PROPN
inlawrev-18007	349	2	.	.	PUNCT
inlawrev-18007	350	1	code	code	PROPN
inlawrev-18007	350	2	§	§	PROPN
inlawrev-18007	350	3	30	30	NUM
inlawrev-18007	350	4	-	-	SYM
inlawrev-18007	350	5	2	2	NUM
inlawrev-18007	350	6	-	-	PUNCT
inlawrev-18007	350	7	14	14	NUM
inlawrev-18007	350	8	-	-	PUNCT
inlawrev-18007	350	9	14(a)(2	14(a)(2	NUM
inlawrev-18007	350	10	)	)	PUNCT
inlawrev-18007	350	11	.	.	PUNCT
inlawrev-18007	351	1	73	73	NUM
inlawrev-18007	351	2	.	.	PUNCT
inlawrev-18007	352	1	i	i	PRON
inlawrev-18007	352	2	d.	d.	PROPN
inlawrev-18007	352	3	§	§	PROPN
inlawrev-18007	352	4	30	30	NUM
inlawrev-18007	352	5	-	-	SYM
inlawrev-18007	352	6	2	2	NUM
inlawrev-18007	352	7	-	-	PUNCT
inlawrev-18007	352	8	14	14	NUM
inlawrev-18007	352	9	-	-	PUNCT
inlawrev-18007	352	10	14(a)(3	14(a)(3	NUM
inlawrev-18007	352	11	)	)	PUNCT
inlawrev-18007	352	12	.	.	PUNCT
inlawrev-18007	353	1	74	74	NUM
inlawrev-18007	353	2	.	.	PUNCT
inlawrev-18007	354	1	i	i	PRON
inlawrev-18007	354	2	d.	d.	PROPN
inlawrev-18007	354	3	§	§	PROPN
inlawrev-18007	354	4	30	30	NUM
inlawrev-18007	354	5	-	-	SYM
inlawrev-18007	354	6	2	2	NUM
inlawrev-18007	354	7	-	-	PUNCT
inlawrev-18007	354	8	14	14	NUM
inlawrev-18007	354	9	-	-	PUNCT
inlawrev-18007	354	10	14(b	14(b	NUM
inlawrev-18007	354	11	)	)	PUNCT
inlawrev-18007	354	12	.	.	PUNCT
inlawrev-18007	355	1	75	75	NUM
inlawrev-18007	355	2	.	.	PUNCT
inlawrev-18007	355	3	unif	unif	PROPN
inlawrev-18007	355	4	.	.	PUNCT
inlawrev-18007	356	1	principal	principal	PROPN
inlawrev-18007	356	2	&	&	CCONJ
inlawrev-18007	356	3	income	income	PROPN
inlawrev-18007	356	4	act	act	PROPN
inlawrev-18007	356	5	§	§	PROPN
inlawrev-18007	356	6	104	104	NUM
inlawrev-18007	356	7	cmt	cmt	PROPN
inlawrev-18007	356	8	.	.	PUNCT
inlawrev-18007	357	1	;	;	PUNCT
inlawrev-18007	357	2	see	see	VERB
inlawrev-18007	357	3	also	also	ADV
inlawrev-18007	357	4	restatement	restatement	VERB
inlawrev-18007	357	5	(	(	PUNCT
inlawrev-18007	357	6	third	third	ADJ
inlawrev-18007	357	7	)	)	PUNCT
inlawrev-18007	357	8	of	of	ADP
inlawrev-18007	357	9	trusts	trust	NOUN
inlawrev-18007	358	1	§	§	PROPN
inlawrev-18007	358	2	79	79	NUM
inlawrev-18007	358	3	gen	gen	PROPN
inlawrev-18007	358	4	.	.	PROPN
inlawrev-18007	358	5	cmt	cmt	PROPN
inlawrev-18007	358	6	.	.	PUNCT
inlawrev-18007	359	1	a	a	DET
inlawrev-18007	359	2	(	(	PUNCT
inlawrev-18007	359	3	2007	2007	NUM
inlawrev-18007	359	4	)	)	PUNCT
inlawrev-18007	359	5	(	(	PUNCT
inlawrev-18007	359	6	a	a	DET
inlawrev-18007	359	7	trustee	trustee	NOUN
inlawrev-18007	359	8	has	have	VERB
inlawrev-18007	359	9	a	a	DET
inlawrev-18007	359	10	duty	duty	NOUN
inlawrev-18007	359	11	to	to	PART
inlawrev-18007	359	12	impartially	impartially	ADV
inlawrev-18007	359	13	administer	administer	VERB
inlawrev-18007	359	14	a	a	DET
inlawrev-18007	359	15	trust	trust	NOUN
inlawrev-18007	359	16	“	"	PUNCT
inlawrev-18007	359	17	in	in	ADP
inlawrev-18007	359	18	balancing	balance	VERB
inlawrev-18007	359	19	the	the	DET
inlawrev-18007	359	20	naturally	naturally	ADV
inlawrev-18007	359	21	conflicting	conflicting	ADJ
inlawrev-18007	359	22	concerns	concern	NOUN
inlawrev-18007	359	23	of	of	ADP
inlawrev-18007	359	24	life	life	NOUN
inlawrev-18007	359	25	and	and	CCONJ
inlawrev-18007	359	26	remainder	remainder	NOUN
inlawrev-18007	359	27	beneficiaries	beneficiary	NOUN
inlawrev-18007	359	28	.	.	PUNCT
inlawrev-18007	359	29	.	.	PUNCT
inlawrev-18007	359	30	.	.	PUNCT
inlawrev-18007	359	31	.	.	PUNCT
inlawrev-18007	360	1	the	the	DET
inlawrev-18007	360	2	duty	duty	NOUN
inlawrev-18007	360	3	of	of	ADP
inlawrev-18007	360	4	impartiality	impartiality	NOUN
inlawrev-18007	360	5	is	be	AUX
inlawrev-18007	360	6	applicable	applicable	ADJ
inlawrev-18007	360	7	to	to	ADP
inlawrev-18007	360	8	.	.	PUNCT
inlawrev-18007	360	9	.	.	PUNCT
inlawrev-18007	360	10	.	.	PUNCT
inlawrev-18007	360	11	.	.	PUNCT
inlawrev-18007	361	1	the	the	DET
inlawrev-18007	361	2	allocation	allocation	NOUN
inlawrev-18007	361	3	of	of	ADP
inlawrev-18007	361	4	receipts	receipt	NOUN
inlawrev-18007	361	5	and	and	CCONJ
inlawrev-18007	361	6	expenditures	expenditure	NOUN
inlawrev-18007	361	7	between	between	ADP
inlawrev-18007	361	8	principal	principal	NOUN
inlawrev-18007	361	9	and	and	CCONJ
inlawrev-18007	361	10	income	income	NOUN
inlawrev-18007	361	11	accounts	account	NOUN
inlawrev-18007	361	12	.	.	PUNCT
inlawrev-18007	361	13	.	.	PUNCT
inlawrev-18007	362	1	.	.	PUNCT
inlawrev-18007	363	1	,	,	PUNCT
inlawrev-18007	363	2	especially	especially	ADV
inlawrev-18007	363	3	as	as	ADP
inlawrev-18007	363	4	fiduciary	fiduciary	ADJ
inlawrev-18007	363	5	discretion	discretion	NOUN
inlawrev-18007	363	6	,	,	PUNCT
inlawrev-18007	363	7	or	or	CCONJ
inlawrev-18007	363	8	the	the	DET
inlawrev-18007	363	9	making	making	NOUN
inlawrev-18007	363	10	of	of	ADP
inlawrev-18007	363	11	adjustments	adjustment	NOUN
inlawrev-18007	363	12	.	.	PUNCT
inlawrev-18007	363	13	.	.	PUNCT
inlawrev-18007	363	14	.	.	PUNCT
inlawrev-18007	364	1	,	,	PUNCT
inlawrev-18007	364	2	may	may	AUX
inlawrev-18007	364	3	be	be	AUX
inlawrev-18007	364	4	involved	involve	VERB
inlawrev-18007	364	5	.	.	PUNCT
inlawrev-18007	364	6	.	.	PUNCT
inlawrev-18007	364	7	.	.	PUNCT
inlawrev-18007	364	8	.	.	PUNCT
inlawrev-18007	364	9	”	"	PUNCT
inlawrev-18007	364	10	)	)	PUNCT
inlawrev-18007	364	11	.	.	PUNCT
inlawrev-18007	365	1	2012	2012	NUM
inlawrev-18007	365	2	]	]	PUNCT
inlawrev-18007	365	3	indiana	indiana	PROPN
inlawrev-18007	365	4	’s	’s	PROPN
inlawrev-18007	365	5	uniform	uniform	PROPN
inlawrev-18007	365	6	principal	principal	NOUN
inlawrev-18007	365	7	and	and	CCONJ
inlawrev-18007	365	8	incom	incom	PROPN
inlawrev-18007	365	9	e	e	PROPN
inlawrev-18007	365	10	act	act	VERB
inlawrev-18007	365	11	853	853	NUM
inlawrev-18007	365	12	the	the	DET
inlawrev-18007	365	13	income	income	NOUN
inlawrev-18007	365	14	and	and	CCONJ
inlawrev-18007	365	15	remainder	remainder	NOUN
inlawrev-18007	365	16	beneficiaries	beneficiary	NOUN
inlawrev-18007	365	17	after	after	ADP
inlawrev-18007	365	18	satisfying	satisfy	VERB
inlawrev-18007	365	19	these	these	DET
inlawrev-18007	365	20	external	external	ADJ
inlawrev-18007	365	21	threshold	threshold	NOUN
inlawrev-18007	365	22	conditions	condition	NOUN
inlawrev-18007	365	23	,	,	PUNCT
inlawrev-18007	365	24	then	then	ADV
inlawrev-18007	365	25	the	the	DET
inlawrev-18007	365	26	inquiry	inquiry	NOUN
inlawrev-18007	365	27	stops	stop	VERB
inlawrev-18007	365	28	.	.	PUNCT
inlawrev-18007	366	1	however	however	ADV
inlawrev-18007	366	2	,	,	PUNCT
inlawrev-18007	366	3	if	if	SCONJ
inlawrev-18007	366	4	,	,	PUNCT
inlawrev-18007	366	5	after	after	ADP
inlawrev-18007	366	6	satisfying	satisfy	VERB
inlawrev-18007	366	7	the	the	DET
inlawrev-18007	366	8	external	external	ADJ
inlawrev-18007	366	9	conditions	condition	NOUN
inlawrev-18007	366	10	,	,	PUNCT
inlawrev-18007	366	11	the	the	DET
inlawrev-18007	366	12	trustee	trustee	NOUN
inlawrev-18007	366	13	determines	determine	VERB
inlawrev-18007	366	14	that	that	SCONJ
inlawrev-18007	366	15	partiality	partiality	NOUN
inlawrev-18007	366	16	is	be	AUX
inlawrev-18007	366	17	being	be	AUX
inlawrev-18007	366	18	shown	show	VERB
inlawrev-18007	366	19	to	to	ADP
inlawrev-18007	366	20	one	one	NUM
inlawrev-18007	366	21	class	class	NOUN
inlawrev-18007	366	22	of	of	ADP
inlawrev-18007	366	23	beneficiary	beneficiary	NOUN
inlawrev-18007	366	24	over	over	ADP
inlawrev-18007	366	25	another	another	PRON
inlawrev-18007	366	26	,	,	PUNCT
inlawrev-18007	366	27	then	then	ADV
inlawrev-18007	366	28	the	the	DET
inlawrev-18007	366	29	trustee	trustee	NOUN
inlawrev-18007	366	30	must	must	AUX
inlawrev-18007	366	31	determine	determine	VERB
inlawrev-18007	366	32	whether	whether	SCONJ
inlawrev-18007	366	33	the	the	DET
inlawrev-18007	366	34	internal	internal	ADJ
inlawrev-18007	366	35	threshold	threshold	NOUN
inlawrev-18007	366	36	conditions	condition	NOUN
inlawrev-18007	366	37	of	of	ADP
inlawrev-18007	366	38	the	the	DET
inlawrev-18007	366	39	indiana	indiana	PROPN
inlawrev-18007	366	40	act	act	PROPN
inlawrev-18007	366	41	are	be	AUX
inlawrev-18007	366	42	met	meet	VERB
inlawrev-18007	366	43	.	.	PUNCT
inlawrev-18007	367	1	in	in	ADP
inlawrev-18007	367	2	general	general	ADJ
inlawrev-18007	367	3	,	,	PUNCT
inlawrev-18007	367	4	a	a	DET
inlawrev-18007	367	5	n	n	NOUN
inlawrev-18007	367	6	i	i	PRON
inlawrev-18007	367	7	m	m	VERB
inlawrev-18007	367	8	crut	crut	NOUN
inlawrev-18007	367	9	trustee	trustee	NOUN
inlawrev-18007	367	10	should	should	AUX
inlawrev-18007	367	11	be	be	AUX
inlawrev-18007	367	12	able	able	ADJ
inlawrev-18007	367	13	to	to	PART
inlawrev-18007	367	14	satisfy	satisfy	VERB
inlawrev-18007	367	15	the	the	DET
inlawrev-18007	367	16	external	external	ADJ
inlawrev-18007	367	17	threshold	threshold	NOUN
inlawrev-18007	367	18	conditions	condition	NOUN
inlawrev-18007	367	19	.	.	PUNCT
inlawrev-18007	368	1	a	a	DET
inlawrev-18007	368	2	trustee	trustee	NOUN
inlawrev-18007	368	3	prudently	prudently	ADV
inlawrev-18007	368	4	overseeing	oversee	VERB
inlawrev-18007	368	5	the	the	DET
inlawrev-18007	368	6	every	every	DET
inlawrev-18007	368	7	day	day	NOUN
inlawrev-18007	368	8	administration	administration	NOUN
inlawrev-18007	368	9	of	of	ADP
inlawrev-18007	368	10	a	a	DET
inlawrev-18007	368	11	nim	nim	PROPN
inlawrev-18007	368	12	crut	crut	NOUN
inlawrev-18007	368	13	will	will	AUX
inlawrev-18007	368	14	,	,	PUNCT
inlawrev-18007	368	15	as	as	ADP
inlawrev-18007	368	16	a	a	DET
inlawrev-18007	368	17	matter	matter	NOUN
inlawrev-18007	368	18	of	of	ADP
inlawrev-18007	368	19	course	course	NOUN
inlawrev-18007	368	20	,	,	PUNCT
inlawrev-18007	368	21	apply	apply	VERB
inlawrev-18007	368	22	any	any	DET
inlawrev-18007	368	23	discretionary	discretionary	ADJ
inlawrev-18007	368	24	and	and	CCONJ
inlawrev-18007	368	25	nondiscretionary	nondiscretionary	ADJ
inlawrev-18007	368	26	powers	power	NOUN
inlawrev-18007	368	27	in	in	ADP
inlawrev-18007	368	28	the	the	DET
inlawrev-18007	368	29	administration	administration	NOUN
inlawrev-18007	368	30	of	of	ADP
inlawrev-18007	368	31	the	the	DET
inlawrev-18007	368	32	trust	trust	NOUN
inlawrev-18007	368	33	.	.	PUNCT
inlawrev-18007	369	1	similarly	similarly	ADV
inlawrev-18007	369	2	,	,	PUNCT
inlawrev-18007	369	3	where	where	SCONJ
inlawrev-18007	369	4	the	the	DET
inlawrev-18007	369	5	trust	trust	NOUN
inlawrev-18007	369	6	agreement	agreement	NOUN
inlawrev-18007	369	7	is	be	AUX
inlawrev-18007	369	8	silent	silent	ADJ
inlawrev-18007	369	9	as	as	ADP
inlawrev-18007	369	10	to	to	ADP
inlawrev-18007	369	11	the	the	DET
inlawrev-18007	369	12	proper	proper	ADJ
inlawrev-18007	369	13	allocation	allocation	NOUN
inlawrev-18007	369	14	of	of	ADP
inlawrev-18007	369	15	receipts	receipt	NOUN
inlawrev-18007	369	16	and	and	CCONJ
inlawrev-18007	369	17	disbursements	disbursement	NOUN
inlawrev-18007	369	18	between	between	ADP
inlawrev-18007	369	19	principal	principal	NOUN
inlawrev-18007	369	20	and	and	CCONJ
inlawrev-18007	369	21	income	income	NOUN
inlawrev-18007	369	22	,	,	PUNCT
inlawrev-18007	369	23	the	the	DET
inlawrev-18007	369	24	indiana	indiana	PROPN
inlawrev-18007	369	25	act	act	PROPN
inlawrev-18007	369	26	is	be	AUX
inlawrev-18007	369	27	the	the	DET
inlawrev-18007	369	28	standard	standard	NOUN
inlawrev-18007	369	29	that	that	PRON
inlawrev-18007	369	30	guides	guide	VERB
inlawrev-18007	369	31	the	the	DET
inlawrev-18007	369	32	decisions	decision	NOUN
inlawrev-18007	369	33	of	of	ADP
inlawrev-18007	369	34	a	a	DET
inlawrev-18007	369	35	prudent	prudent	ADJ
inlawrev-18007	369	36	trustee	trustee	NOUN
inlawrev-18007	369	37	with	with	ADP
inlawrev-18007	369	38	regard	regard	NOUN
inlawrev-18007	369	39	to	to	ADP
inlawrev-18007	369	40	the	the	DET
inlawrev-18007	369	41	administration	administration	NOUN
inlawrev-18007	369	42	of	of	ADP
inlawrev-18007	369	43	principal	principal	NOUN
inlawrev-18007	369	44	and	and	CCONJ
inlawrev-18007	369	45	income	income	NOUN
inlawrev-18007	369	46	matters	matter	NOUN
inlawrev-18007	369	47	.	.	PUNCT
inlawrev-18007	370	1	the	the	DET
inlawrev-18007	370	2	more	more	ADV
inlawrev-18007	370	3	difficult	difficult	ADJ
inlawrev-18007	370	4	question	question	NOUN
inlawrev-18007	370	5	is	be	AUX
inlawrev-18007	370	6	whether	whether	SCONJ
inlawrev-18007	370	7	the	the	DET
inlawrev-18007	370	8	trustee	trustee	NOUN
inlawrev-18007	370	9	has	have	AUX
inlawrev-18007	370	10	,	,	PUNCT
inlawrev-18007	370	11	in	in	ADP
inlawrev-18007	370	12	fact,76	fact,76	NOUN
inlawrev-18007	370	13	impartially	impartially	ADV
inlawrev-18007	370	14	administered	administer	VERB
inlawrev-18007	370	15	the	the	DET
inlawrev-18007	370	16	trust	trust	NOUN
inlawrev-18007	370	17	.	.	PUNCT
inlawrev-18007	371	1	w	w	NOUN
inlawrev-18007	371	2	hat	hat	NOUN
inlawrev-18007	371	3	is	be	AUX
inlawrev-18007	371	4	“	"	PUNCT
inlawrev-18007	371	5	fair	fair	ADJ
inlawrev-18007	371	6	and	and	CCONJ
inlawrev-18007	371	7	reasonable	reasonable	ADJ
inlawrev-18007	371	8	”	"	PUNCT
inlawrev-18007	371	9	is	be	AUX
inlawrev-18007	371	10	a	a	DET
inlawrev-18007	371	11	highly	highly	ADV
inlawrev-18007	371	12	factsensitive	factsensitive	ADJ
inlawrev-18007	371	13	determination	determination	NOUN
inlawrev-18007	371	14	that	that	PRON
inlawrev-18007	371	15	is	be	AUX
inlawrev-18007	371	16	likely	likely	ADJ
inlawrev-18007	371	17	to	to	PART
inlawrev-18007	371	18	be	be	AUX
inlawrev-18007	371	19	colored	color	VERB
inlawrev-18007	371	20	by	by	ADP
inlawrev-18007	371	21	one	one	NUM
inlawrev-18007	371	22	’s	’s	PART
inlawrev-18007	371	23	perspective	perspective	NOUN
inlawrev-18007	371	24	.	.	PUNCT
inlawrev-18007	372	1	an	an	DET
inlawrev-18007	372	2	income	income	NOUN
inlawrev-18007	372	3	beneficiary	beneficiary	NOUN
inlawrev-18007	372	4	whose	whose	DET
inlawrev-18007	372	5	trust	trust	NOUN
inlawrev-18007	372	6	distributions	distribution	NOUN
inlawrev-18007	372	7	are	be	AUX
inlawrev-18007	372	8	less	less	ADJ
inlawrev-18007	372	9	than	than	SCONJ
inlawrev-18007	372	10	expected	expect	VERB
inlawrev-18007	372	11	will	will	AUX
inlawrev-18007	372	12	almost	almost	ADV
inlawrev-18007	372	13	certainly	certainly	ADV
inlawrev-18007	372	14	have	have	VERB
inlawrev-18007	372	15	a	a	DET
inlawrev-18007	372	16	different	different	ADJ
inlawrev-18007	372	17	perspective	perspective	NOUN
inlawrev-18007	372	18	from	from	ADP
inlawrev-18007	372	19	that	that	PRON
inlawrev-18007	372	20	of	of	ADP
inlawrev-18007	372	21	a	a	DET
inlawrev-18007	372	22	charitable	charitable	ADJ
inlawrev-18007	372	23	remainder	remainder	NOUN
inlawrev-18007	372	24	beneficiary	beneficiary	NOUN
inlawrev-18007	372	25	with	with	ADP
inlawrev-18007	372	26	its	its	PRON
inlawrev-18007	372	27	own	own	ADJ
inlawrev-18007	372	28	expectancy	expectancy	NOUN
inlawrev-18007	372	29	of	of	ADP
inlawrev-18007	372	30	what	what	PRON
inlawrev-18007	372	31	it	it	PRON
inlawrev-18007	372	32	should	should	AUX
inlawrev-18007	372	33	receive	receive	VERB
inlawrev-18007	372	34	when	when	SCONJ
inlawrev-18007	372	35	the	the	DET
inlawrev-18007	372	36	trust	trust	NOUN
inlawrev-18007	372	37	’s	’s	PART
inlawrev-18007	372	38	term	term	NOUN
inlawrev-18007	372	39	expires	expire	VERB
inlawrev-18007	372	40	.	.	PUNCT
inlawrev-18007	373	1	b.	b.	PROPN
inlawrev-18007	373	2	internal	internal	ADJ
inlawrev-18007	373	3	threshold	threshold	NOUN
inlawrev-18007	373	4	conditions	condition	NOUN
inlawrev-18007	373	5	in	in	ADP
inlawrev-18007	373	6	addition	addition	NOUN
inlawrev-18007	373	7	to	to	ADP
inlawrev-18007	373	8	the	the	DET
inlawrev-18007	373	9	external	external	ADJ
inlawrev-18007	373	10	threshold	threshold	NOUN
inlawrev-18007	373	11	conditions	condition	NOUN
inlawrev-18007	373	12	described	describe	VERB
inlawrev-18007	373	13	above	above	ADP
inlawrev-18007	373	14	,	,	PUNCT
inlawrev-18007	373	15	indiana	indiana	PROPN
inlawrev-18007	373	16	code	code	PROPN
inlawrev-18007	373	17	section	section	NOUN
inlawrev-18007	373	18	30	30	NUM
inlawrev-18007	373	19	-	-	SYM
inlawrev-18007	373	20	2	2	NUM
inlawrev-18007	373	21	-	-	PUNCT
inlawrev-18007	373	22	14	14	NUM
inlawrev-18007	373	23	-	-	PUNCT
inlawrev-18007	373	24	15(a	15(a	NUM
inlawrev-18007	373	25	)	)	PUNCT
inlawrev-18007	373	26	imposes	impose	VERB
inlawrev-18007	373	27	two	two	NUM
inlawrev-18007	373	28	internal	internal	ADJ
inlawrev-18007	373	29	threshold	threshold	NOUN
inlawrev-18007	373	30	conditions	condition	NOUN
inlawrev-18007	373	31	that	that	PRON
inlawrev-18007	373	32	must	must	AUX
inlawrev-18007	373	33	be	be	AUX
inlawrev-18007	373	34	met	meet	VERB
inlawrev-18007	373	35	before	before	ADP
inlawrev-18007	373	36	an	an	DET
inlawrev-18007	373	37	exercise	exercise	NOUN
inlawrev-18007	373	38	of	of	ADP
inlawrev-18007	373	39	the	the	DET
inlawrev-18007	373	40	power	power	NOUN
inlawrev-18007	373	41	to	to	PART
inlawrev-18007	373	42	adjust	adjust	VERB
inlawrev-18007	373	43	is	be	AUX
inlawrev-18007	373	44	proper	proper	ADJ
inlawrev-18007	373	45	.	.	PUNCT
inlawrev-18007	374	1	first	first	ADV
inlawrev-18007	374	2	,	,	PUNCT
inlawrev-18007	374	3	the	the	DET
inlawrev-18007	374	4	trustee	trustee	NOUN
inlawrev-18007	374	5	must	must	AUX
inlawrev-18007	374	6	“	"	PUNCT
inlawrev-18007	374	7	invest	invest	VERB
inlawrev-18007	374	8	[	[	X
inlawrev-18007	374	9	]	]	X
inlawrev-18007	374	10	and	and	CCONJ
inlawrev-18007	374	11	manage	manage	VERB
inlawrev-18007	374	12	[	[	X
inlawrev-18007	374	13	]	]	X
inlawrev-18007	375	1	[	[	X
inlawrev-18007	375	2	the	the	X
inlawrev-18007	375	3	]	]	X
inlawrev-18007	375	4	trust	trust	NOUN
inlawrev-18007	375	5	assets	asset	NOUN
inlawrev-18007	375	6	as	as	ADP
inlawrev-18007	375	7	a	a	DET
inlawrev-18007	375	8	prudent	prudent	ADJ
inlawrev-18007	375	9	investor	investor	NOUN
inlawrev-18007	375	10	.	.	PUNCT
inlawrev-18007	375	11	”	"	PUNCT
inlawrev-18007	376	1	the	the	DET
inlawrev-18007	376	2	comments77	comments77	PROPN
inlawrev-18007	376	3	state	state	NOUN
inlawrev-18007	376	4	that	that	SCONJ
inlawrev-18007	376	5	this	this	DET
inlawrev-18007	376	6	“	"	PUNCT
inlawrev-18007	376	7	condition	condition	NOUN
inlawrev-18007	376	8	will	will	AUX
inlawrev-18007	376	9	be	be	AUX
inlawrev-18007	376	10	met	meet	VERB
inlawrev-18007	376	11	[	[	PUNCT
inlawrev-18007	376	12	where	where	SCONJ
inlawrev-18007	376	13	]	]	PUNCT
inlawrev-18007	376	14	the	the	DET
inlawrev-18007	376	15	prudent	prudent	ADJ
inlawrev-18007	376	16	investor	investor	NOUN
inlawrev-18007	376	17	rule	rule	NOUN
inlawrev-18007	376	18	applies	apply	VERB
inlawrev-18007	376	19	because	because	SCONJ
inlawrev-18007	376	20	the	the	DET
inlawrev-18007	376	21	uniform	uniform	NOUN
inlawrev-18007	376	22	[	[	X
inlawrev-18007	376	23	prudent	prudent	ADJ
inlawrev-18007	376	24	investor	investor	NOUN
inlawrev-18007	376	25	]	]	PUNCT
inlawrev-18007	376	26	act	act	NOUN
inlawrev-18007	376	27	.	.	PUNCT
inlawrev-18007	376	28	.	.	PUNCT
inlawrev-18007	377	1	.	.	PUNCT
inlawrev-18007	378	1	has	have	AUX
inlawrev-18007	378	2	been	be	AUX
inlawrev-18007	378	3	enacted	enact	VERB
inlawrev-18007	378	4	.	.	PUNCT
inlawrev-18007	378	5	”	"	PUNCT
inlawrev-18007	379	1	for	for	ADP
inlawrev-18007	379	2	a78	a78	NOUN
inlawrev-18007	379	3	nim	nim	PROPN
inlawrev-18007	379	4	crut	crut	NOUN
inlawrev-18007	379	5	administered	administer	VERB
inlawrev-18007	379	6	under	under	ADP
inlawrev-18007	379	7	indiana	indiana	PROPN
inlawrev-18007	379	8	law	law	PROPN
inlawrev-18007	379	9	,	,	PUNCT
inlawrev-18007	379	10	this	this	DET
inlawrev-18007	379	11	condition	condition	NOUN
inlawrev-18007	379	12	is	be	AUX
inlawrev-18007	379	13	met	meet	VERB
inlawrev-18007	379	14	by	by	ADP
inlawrev-18007	379	15	virtue	virtue	NOUN
inlawrev-18007	379	16	of	of	ADP
inlawrev-18007	379	17	indiana	indiana	PROPN
inlawrev-18007	379	18	’s	’s	PART
inlawrev-18007	379	19	adoption	adoption	NOUN
inlawrev-18007	379	20	of	of	ADP
inlawrev-18007	379	21	the	the	DET
inlawrev-18007	379	22	indiana	indiana	PROPN
inlawrev-18007	379	23	uniform	uniform	PROPN
inlawrev-18007	379	24	prudent	prudent	PROPN
inlawrev-18007	379	25	investor	investor	NOUN
inlawrev-18007	379	26	act.79	act.79	PROPN
inlawrev-18007	379	27	second	second	ADV
inlawrev-18007	379	28	,	,	PUNCT
inlawrev-18007	379	29	by	by	ADP
inlawrev-18007	379	30	its	its	PRON
inlawrev-18007	379	31	terms	term	NOUN
inlawrev-18007	379	32	,	,	PUNCT
inlawrev-18007	379	33	the	the	DET
inlawrev-18007	379	34	trust	trust	NOUN
inlawrev-18007	379	35	agreement	agreement	NOUN
inlawrev-18007	379	36	must	must	AUX
inlawrev-18007	379	37	“	"	PUNCT
inlawrev-18007	379	38	describe	describe	VERB
inlawrev-18007	379	39	the	the	DET
inlawrev-18007	379	40	amount	amount	NOUN
inlawrev-18007	379	41	that	that	PRON
inlawrev-18007	379	42	may	may	AUX
inlawrev-18007	379	43	or	or	CCONJ
inlawrev-18007	379	44	must	must	AUX
inlawrev-18007	379	45	be	be	AUX
inlawrev-18007	379	46	distributed	distribute	VERB
inlawrev-18007	379	47	to	to	ADP
inlawrev-18007	379	48	a	a	DET
inlawrev-18007	379	49	beneficiary	beneficiary	NOUN
inlawrev-18007	379	50	by	by	ADP
inlawrev-18007	379	51	referring	refer	VERB
inlawrev-18007	379	52	to	to	ADP
inlawrev-18007	379	53	the	the	DET
inlawrev-18007	379	54	trust	trust	NOUN
inlawrev-18007	379	55	’s	’s	PART
inlawrev-18007	379	56	income	income	NOUN
inlawrev-18007	379	57	.	.	PUNCT
inlawrev-18007	379	58	”	"	PUNCT
inlawrev-18007	380	1	the80	the80	ADJ
inlawrev-18007	380	2	comments	comment	NOUN
inlawrev-18007	380	3	state	state	NOUN
inlawrev-18007	380	4	that	that	SCONJ
inlawrev-18007	380	5	this	this	DET
inlawrev-18007	380	6	requirement	requirement	NOUN
inlawrev-18007	380	7	is	be	AUX
inlawrev-18007	380	8	met	meet	VERB
inlawrev-18007	380	9	when	when	SCONJ
inlawrev-18007	380	10	the	the	DET
inlawrev-18007	380	11	terms	term	NOUN
inlawrev-18007	380	12	of	of	ADP
inlawrev-18007	380	13	the	the	DET
inlawrev-18007	380	14	trust	trust	NOUN
inlawrev-18007	380	15	require	require	VERB
inlawrev-18007	380	16	all	all	PRON
inlawrev-18007	380	17	of	of	ADP
inlawrev-18007	380	18	the	the	DET
inlawrev-18007	380	19	“	"	PUNCT
inlawrev-18007	380	20	income	income	NOUN
inlawrev-18007	380	21	”	"	PUNCT
inlawrev-18007	380	22	to	to	PART
inlawrev-18007	380	23	be	be	AUX
inlawrev-18007	380	24	distributed	distribute	VERB
inlawrev-18007	380	25	at	at	ADP
inlawrev-18007	380	26	regular	regular	ADJ
inlawrev-18007	380	27	intervals	interval	NOUN
inlawrev-18007	380	28	;	;	PUNCT
inlawrev-18007	380	29	or	or	CCONJ
inlawrev-18007	380	30	when	when	SCONJ
inlawrev-18007	380	31	the	the	DET
inlawrev-18007	380	32	terms	term	NOUN
inlawrev-18007	380	33	of	of	ADP
inlawrev-18007	380	34	the	the	DET
inlawrev-18007	380	35	trust	trust	NOUN
inlawrev-18007	380	36	require	require	VERB
inlawrev-18007	380	37	a	a	DET
inlawrev-18007	380	38	trustee	trustee	NOUN
inlawrev-18007	380	39	to	to	PART
inlawrev-18007	380	40	distribute	distribute	VERB
inlawrev-18007	380	41	all	all	PRON
inlawrev-18007	380	42	of	of	ADP
inlawrev-18007	380	43	the	the	DET
inlawrev-18007	380	44	income	income	NOUN
inlawrev-18007	380	45	,	,	PUNCT
inlawrev-18007	380	46	but	but	CCONJ
inlawrev-18007	380	47	permit	permit	VERB
inlawrev-18007	380	48	the	the	DET
inlawrev-18007	380	49	trustee	trustee	NOUN
inlawrev-18007	380	50	to	to	PART
inlawrev-18007	380	51	decide	decide	VERB
inlawrev-18007	380	52	how	how	SCONJ
inlawrev-18007	380	53	much	much	ADJ
inlawrev-18007	380	54	to	to	PART
inlawrev-18007	380	55	distribute	distribute	VERB
inlawrev-18007	380	56	to	to	ADP
inlawrev-18007	380	57	each	each	DET
inlawrev-18007	380	58	member	member	NOUN
inlawrev-18007	380	59	of	of	ADP
inlawrev-18007	380	60	a	a	DET
inlawrev-18007	380	61	class	class	NOUN
inlawrev-18007	380	62	of	of	ADP
inlawrev-18007	380	63	beneficiaries	beneficiary	NOUN
inlawrev-18007	380	64	;	;	PUNCT
inlawrev-18007	380	65	or	or	CCONJ
inlawrev-18007	380	66	when	when	SCONJ
inlawrev-18007	380	67	the	the	DET
inlawrev-18007	380	68	terms	term	NOUN
inlawrev-18007	380	69	76	76	NUM
inlawrev-18007	380	70	.	.	PUNCT
inlawrev-18007	381	1	see	see	VERB
inlawrev-18007	381	2	ind	ind	PROPN
inlawrev-18007	381	3	.	.	PUNCT
inlawrev-18007	382	1	code	code	PROPN
inlawrev-18007	382	2	§	§	PROPN
inlawrev-18007	382	3	30	30	NUM
inlawrev-18007	382	4	-	-	SYM
inlawrev-18007	382	5	2	2	NUM
inlawrev-18007	382	6	-	-	PUNCT
inlawrev-18007	382	7	14	14	NUM
inlawrev-18007	382	8	-	-	PUNCT
inlawrev-18007	382	9	14(a)(1	14(a)(1	NUM
inlawrev-18007	382	10	)	)	PUNCT
inlawrev-18007	382	11	.	.	PUNCT
inlawrev-18007	383	1	77	77	NUM
inlawrev-18007	383	2	.	.	PUNCT
inlawrev-18007	384	1	i	i	PRON
inlawrev-18007	384	2	d.	d.	PROPN
inlawrev-18007	384	3	§	§	PROPN
inlawrev-18007	384	4	30	30	NUM
inlawrev-18007	384	5	-	-	SYM
inlawrev-18007	384	6	2	2	NUM
inlawrev-18007	384	7	-	-	PUNCT
inlawrev-18007	384	8	14	14	NUM
inlawrev-18007	384	9	-	-	SYM
inlawrev-18007	384	10	15(a)(1	15(a)(1	NUM
inlawrev-18007	384	11	)	)	PUNCT
inlawrev-18007	384	12	.	.	PUNCT
inlawrev-18007	385	1	78	78	NUM
inlawrev-18007	385	2	.	.	PUNCT
inlawrev-18007	386	1	unif	unif	PROPN
inlawrev-18007	386	2	.	.	PUNCT
inlawrev-18007	387	1	principal	principal	PROPN
inlawrev-18007	387	2	&	&	CCONJ
inlawrev-18007	387	3	income	income	PROPN
inlawrev-18007	387	4	act	act	PROPN
inlawrev-18007	387	5	§	§	PROPN
inlawrev-18007	387	6	104	104	NUM
inlawrev-18007	387	7	cmt	cmt	PROPN
inlawrev-18007	387	8	.	.	PROPN
inlawrev-18007	388	1	79	79	NUM
inlawrev-18007	388	2	.	.	PUNCT
inlawrev-18007	389	1	ind	ind	AUX
inlawrev-18007	389	2	.	.	PUNCT
inlawrev-18007	389	3	unif	unif	PROPN
inlawrev-18007	389	4	.	.	PUNCT
inlawrev-18007	390	1	prudent	prudent	ADJ
inlawrev-18007	390	2	investor	investor	PROPN
inlawrev-18007	390	3	act	act	PROPN
inlawrev-18007	390	4	,	,	PUNCT
inlawrev-18007	390	5	pub	pub	NOUN
inlawrev-18007	390	6	.	.	PUNCT
inlawrev-18007	391	1	l.	l.	PROPN
inlawrev-18007	391	2	no	no	INTJ
inlawrev-18007	391	3	.	.	PROPN
inlawrev-18007	392	1	137	137	NUM
inlawrev-18007	392	2	-	-	SYM
inlawrev-18007	392	3	1999	1999	NUM
inlawrev-18007	392	4	,	,	PUNCT
inlawrev-18007	392	5	§	§	PROPN
inlawrev-18007	392	6	3	3	NUM
inlawrev-18007	392	7	,	,	PUNCT
inlawrev-18007	392	8	1999	1999	NUM
inlawrev-18007	392	9	ind	ind	NOUN
inlawrev-18007	392	10	.	.	PUNCT
inlawrev-18007	393	1	acts	act	VERB
inlawrev-18007	393	2	756	756	NUM
inlawrev-18007	393	3	(	(	PUNCT
inlawrev-18007	393	4	codified	codify	VERB
inlawrev-18007	393	5	at	at	ADP
inlawrev-18007	393	6	ind	ind	PROPN
inlawrev-18007	393	7	.	.	PUNCT
inlawrev-18007	394	1	code	code	PROPN
inlawrev-18007	394	2	§	§	PROPN
inlawrev-18007	394	3	§	§	PROPN
inlawrev-18007	394	4	30	30	NUM
inlawrev-18007	394	5	-	-	SYM
inlawrev-18007	394	6	4	4	NUM
inlawrev-18007	394	7	-	-	SYM
inlawrev-18007	394	8	3.5	3.5	NUM
inlawrev-18007	394	9	-	-	PUNCT
inlawrev-18007	394	10	1	1	NUM
inlawrev-18007	394	11	to	to	ADP
inlawrev-18007	394	12	-13	-13	NUM
inlawrev-18007	394	13	)	)	PUNCT
inlawrev-18007	394	14	.	.	PUNCT
inlawrev-18007	395	1	note	note	VERB
inlawrev-18007	395	2	that	that	SCONJ
inlawrev-18007	395	3	indiana	indiana	PROPN
inlawrev-18007	395	4	’s	’s	PART
inlawrev-18007	395	5	adoption	adoption	NOUN
inlawrev-18007	395	6	of	of	ADP
inlawrev-18007	395	7	upia	upia	NOUN
inlawrev-18007	395	8	may	may	AUX
inlawrev-18007	395	9	satisfy	satisfy	VERB
inlawrev-18007	395	10	this	this	DET
inlawrev-18007	395	11	condition	condition	NOUN
inlawrev-18007	395	12	in	in	ADP
inlawrev-18007	395	13	an	an	DET
inlawrev-18007	395	14	objective	objective	ADJ
inlawrev-18007	395	15	sense	sense	NOUN
inlawrev-18007	395	16	,	,	PUNCT
inlawrev-18007	395	17	but	but	CCONJ
inlawrev-18007	395	18	whether	whether	SCONJ
inlawrev-18007	395	19	the	the	DET
inlawrev-18007	395	20	trustee	trustee	NOUN
inlawrev-18007	395	21	is	be	AUX
inlawrev-18007	395	22	actually	actually	ADV
inlawrev-18007	395	23	investing	invest	VERB
inlawrev-18007	395	24	as	as	ADP
inlawrev-18007	395	25	a	a	DET
inlawrev-18007	395	26	prudent	prudent	ADJ
inlawrev-18007	395	27	investor	investor	NOUN
inlawrev-18007	395	28	is	be	AUX
inlawrev-18007	395	29	an	an	DET
inlawrev-18007	395	30	individualized	individualized	ADJ
inlawrev-18007	395	31	determination	determination	NOUN
inlawrev-18007	395	32	based	base	VERB
inlawrev-18007	395	33	on	on	ADP
inlawrev-18007	395	34	the	the	DET
inlawrev-18007	395	35	trustee	trustee	NOUN
inlawrev-18007	395	36	’s	’s	PART
inlawrev-18007	395	37	actions	action	NOUN
inlawrev-18007	395	38	in	in	ADP
inlawrev-18007	395	39	a	a	DET
inlawrev-18007	395	40	particular	particular	ADJ
inlawrev-18007	395	41	case	case	NOUN
inlawrev-18007	395	42	.	.	PUNCT
inlawrev-18007	396	1	80	80	NUM
inlawrev-18007	396	2	.	.	PUNCT
inlawrev-18007	397	1	ind	ind	PROPN
inlawrev-18007	397	2	.	.	PUNCT
inlawrev-18007	398	1	code	code	PROPN
inlawrev-18007	398	2	§	§	PROPN
inlawrev-18007	398	3	30	30	NUM
inlawrev-18007	398	4	-	-	SYM
inlawrev-18007	398	5	2	2	NUM
inlawrev-18007	398	6	-	-	PUNCT
inlawrev-18007	398	7	14	14	NUM
inlawrev-18007	398	8	-	-	SYM
inlawrev-18007	398	9	15(a)(2	15(a)(2	NUM
inlawrev-18007	398	10	)	)	PUNCT
inlawrev-18007	398	11	.	.	PUNCT
inlawrev-18007	399	1	854	854	NUM
inlawrev-18007	399	2	indiana	indiana	PROPN
inlawrev-18007	399	3	law	law	PROPN
inlawrev-18007	399	4	review	review	NOUN
inlawrev-18007	399	5	[	[	X
inlawrev-18007	399	6	vol	vol	NOUN
inlawrev-18007	399	7	.	.	PUNCT
inlawrev-18007	400	1	45:841	45:841	NUM
inlawrev-18007	400	2	of	of	ADP
inlawrev-18007	400	3	a	a	DET
inlawrev-18007	400	4	trust	trust	NOUN
inlawrev-18007	400	5	provide	provide	VERB
inlawrev-18007	400	6	that	that	SCONJ
inlawrev-18007	400	7	the	the	DET
inlawrev-18007	400	8	beneficiary	beneficiary	NOUN
inlawrev-18007	400	9	shall	shall	AUX
inlawrev-18007	400	10	receive	receive	VERB
inlawrev-18007	400	11	the	the	DET
inlawrev-18007	400	12	greater	great	ADJ
inlawrev-18007	400	13	of	of	ADP
inlawrev-18007	400	14	the	the	DET
inlawrev-18007	400	15	trust	trust	NOUN
inlawrev-18007	400	16	accounting	accounting	NOUN
inlawrev-18007	400	17	income	income	NOUN
inlawrev-18007	400	18	and	and	CCONJ
inlawrev-18007	400	19	a	a	DET
inlawrev-18007	400	20	fixed	fix	VERB
inlawrev-18007	400	21	dollar	dollar	NOUN
inlawrev-18007	400	22	amount	amount	NOUN
inlawrev-18007	400	23	(	(	PUNCT
inlawrev-18007	400	24	an	an	DET
inlawrev-18007	400	25	annuity	annuity	NOUN
inlawrev-18007	400	26	)	)	PUNCT
inlawrev-18007	400	27	,	,	PUNCT
inlawrev-18007	400	28	or	or	CCONJ
inlawrev-18007	400	29	of	of	ADP
inlawrev-18007	400	30	trust	trust	NOUN
inlawrev-18007	400	31	accounting	accounting	NOUN
inlawrev-18007	400	32	income	income	NOUN
inlawrev-18007	400	33	and	and	CCONJ
inlawrev-18007	400	34	a	a	DET
inlawrev-18007	400	35	fractional	fractional	ADJ
inlawrev-18007	400	36	share	share	NOUN
inlawrev-18007	400	37	of	of	ADP
inlawrev-18007	400	38	the	the	DET
inlawrev-18007	400	39	value	value	NOUN
inlawrev-18007	400	40	of	of	ADP
inlawrev-18007	400	41	the	the	DET
inlawrev-18007	400	42	trust	trust	NOUN
inlawrev-18007	400	43	assets	asset	NOUN
inlawrev-18007	400	44	(	(	PUNCT
inlawrev-18007	400	45	a	a	DET
inlawrev-18007	400	46	unitrust	unitrust	ADJ
inlawrev-18007	400	47	amount	amount	NOUN
inlawrev-18007	400	48	)	)	PUNCT
inlawrev-18007	400	49	.	.	PUNCT
inlawrev-18007	401	1	if	if	SCONJ
inlawrev-18007	401	2	the	the	DET
inlawrev-18007	401	3	trust	trust	NOUN
inlawrev-18007	401	4	authorizes	authorize	VERB
inlawrev-18007	401	5	the	the	DET
inlawrev-18007	401	6	trustee	trustee	NOUN
inlawrev-18007	401	7	in	in	ADP
inlawrev-18007	401	8	its	its	PRON
inlawrev-18007	401	9	discretion	discretion	NOUN
inlawrev-18007	401	10	to	to	PART
inlawrev-18007	401	11	distribute	distribute	VERB
inlawrev-18007	401	12	the	the	DET
inlawrev-18007	401	13	trust	trust	NOUN
inlawrev-18007	401	14	’s	’s	PART
inlawrev-18007	401	15	income	income	NOUN
inlawrev-18007	401	16	to	to	ADP
inlawrev-18007	401	17	the	the	DET
inlawrev-18007	401	18	beneficiary	beneficiary	NOUN
inlawrev-18007	401	19	or	or	CCONJ
inlawrev-18007	401	20	to	to	PART
inlawrev-18007	401	21	accumulate	accumulate	VERB
inlawrev-18007	401	22	some	some	PRON
inlawrev-18007	401	23	or	or	CCONJ
inlawrev-18007	401	24	all	all	PRON
inlawrev-18007	401	25	of	of	ADP
inlawrev-18007	401	26	the	the	DET
inlawrev-18007	401	27	income	income	NOUN
inlawrev-18007	401	28	,	,	PUNCT
inlawrev-18007	401	29	the	the	DET
inlawrev-18007	401	30	condition	condition	NOUN
inlawrev-18007	401	31	will	will	AUX
inlawrev-18007	401	32	be	be	AUX
inlawrev-18007	401	33	met	meet	VERB
inlawrev-18007	401	34	because	because	SCONJ
inlawrev-18007	401	35	the	the	DET
inlawrev-18007	401	36	terms	term	NOUN
inlawrev-18007	401	37	of	of	ADP
inlawrev-18007	401	38	the	the	DET
inlawrev-18007	401	39	trust	trust	NOUN
inlawrev-18007	401	40	do	do	AUX
inlawrev-18007	401	41	not	not	PART
inlawrev-18007	401	42	permit	permit	VERB
inlawrev-18007	401	43	the	the	DET
inlawrev-18007	401	44	trustee	trustee	NOUN
inlawrev-18007	401	45	to	to	PART
inlawrev-18007	401	46	distribute	distribute	VERB
inlawrev-18007	401	47	m	m	PRON
inlawrev-18007	401	48	ore	ore	NOUN
inlawrev-18007	401	49	than	than	ADP
inlawrev-18007	401	50	the	the	DET
inlawrev-18007	401	51	trust	trust	PROPN
inlawrev-18007	401	52	accounting	accounting	PROPN
inlawrev-18007	401	53	income.81	income.81	PROPN
inlawrev-18007	401	54	w	w	PROPN
inlawrev-18007	401	55	hile	hile	VERB
inlawrev-18007	401	56	this	this	DET
inlawrev-18007	401	57	comment	comment	NOUN
inlawrev-18007	401	58	does	do	AUX
inlawrev-18007	401	59	not	not	PART
inlawrev-18007	401	60	specifically	specifically	ADV
inlawrev-18007	401	61	describe	describe	VERB
inlawrev-18007	401	62	a	a	DET
inlawrev-18007	401	63	n	n	CCONJ
inlawrev-18007	402	1	i	i	PRON
inlawrev-18007	402	2	m	m	NOUN
inlawrev-18007	402	3	crut	crut	NOUN
inlawrev-18007	402	4	,	,	PUNCT
inlawrev-18007	402	5	it	it	PRON
inlawrev-18007	402	6	does	do	AUX
inlawrev-18007	402	7	not	not	PART
inlawrev-18007	402	8	preclude	preclude	VERB
inlawrev-18007	402	9	a	a	DET
inlawrev-18007	402	10	nim	nim	PROPN
inlawrev-18007	402	11	crut	crut	NOUN
inlawrev-18007	402	12	from	from	ADP
inlawrev-18007	402	13	meeting	meet	VERB
inlawrev-18007	402	14	the	the	DET
inlawrev-18007	402	15	condition	condition	NOUN
inlawrev-18007	402	16	.	.	PUNCT
inlawrev-18007	403	1	the	the	DET
inlawrev-18007	403	2	comment	comment	NOUN
inlawrev-18007	403	3	clearly	clearly	ADV
inlawrev-18007	403	4	states	state	VERB
inlawrev-18007	403	5	that	that	SCONJ
inlawrev-18007	403	6	the	the	DET
inlawrev-18007	403	7	condition	condition	NOUN
inlawrev-18007	403	8	is	be	AUX
inlawrev-18007	403	9	satisfied	satisfied	ADJ
inlawrev-18007	403	10	where	where	SCONJ
inlawrev-18007	403	11	a	a	DET
inlawrev-18007	403	12	beneficiary	beneficiary	NOUN
inlawrev-18007	403	13	is	be	AUX
inlawrev-18007	403	14	entitled	entitle	VERB
inlawrev-18007	403	15	to	to	ADP
inlawrev-18007	403	16	the	the	DET
inlawrev-18007	403	17	greater	great	ADJ
inlawrev-18007	403	18	of	of	ADP
inlawrev-18007	403	19	trust	trust	NOUN
inlawrev-18007	403	20	accounting	accounting	NOUN
inlawrev-18007	403	21	income	income	NOUN
inlawrev-18007	403	22	or	or	CCONJ
inlawrev-18007	403	23	an	an	DET
inlawrev-18007	403	24	annuity	annuity	NOUN
inlawrev-18007	403	25	or	or	CCONJ
inlawrev-18007	403	26	unitrust	unitrust	NOUN
inlawrev-18007	403	27	amount	amount	NOUN
inlawrev-18007	403	28	.	.	PUNCT
inlawrev-18007	404	1	but	but	CCONJ
inlawrev-18007	404	2	,	,	PUNCT
inlawrev-18007	404	3	a	a	DET
inlawrev-18007	404	4	nim	nim	PROPN
inlawrev-18007	404	5	crut	crut	PROPN
inlawrev-18007	404	6	income	income	NOUN
inlawrev-18007	404	7	beneficiary	beneficiary	NOUN
inlawrev-18007	404	8	is	be	AUX
inlawrev-18007	404	9	entitled	entitle	VERB
inlawrev-18007	404	10	to	to	ADP
inlawrev-18007	404	11	the	the	DET
inlawrev-18007	404	12	lesser	less	ADJ
inlawrev-18007	404	13	of	of	ADP
inlawrev-18007	404	14	trust	trust	NOUN
inlawrev-18007	404	15	accounting	accounting	NOUN
inlawrev-18007	404	16	income	income	NOUN
inlawrev-18007	404	17	and	and	CCONJ
inlawrev-18007	404	18	the	the	DET
inlawrev-18007	404	19	annual	annual	ADJ
inlawrev-18007	404	20	unitrust	unitrust	NOUN
inlawrev-18007	404	21	amount	amount	NOUN
inlawrev-18007	404	22	.	.	PUNCT
inlawrev-18007	405	1	the	the	DET
inlawrev-18007	405	2	resolution	resolution	NOUN
inlawrev-18007	405	3	of	of	ADP
inlawrev-18007	405	4	this	this	DET
inlawrev-18007	405	5	distinction	distinction	NOUN
inlawrev-18007	405	6	is	be	AUX
inlawrev-18007	405	7	found	find	VERB
inlawrev-18007	405	8	in	in	ADP
inlawrev-18007	405	9	the	the	DET
inlawrev-18007	405	10	last	last	ADJ
inlawrev-18007	405	11	clause	clause	NOUN
inlawrev-18007	405	12	of	of	ADP
inlawrev-18007	405	13	the	the	DET
inlawrev-18007	405	14	last	last	ADJ
inlawrev-18007	405	15	sentence	sentence	NOUN
inlawrev-18007	405	16	of	of	ADP
inlawrev-18007	405	17	the	the	DET
inlawrev-18007	405	18	comment	comment	NOUN
inlawrev-18007	405	19	:	:	PUNCT
inlawrev-18007	405	20	“	"	PUNCT
inlawrev-18007	405	21	because	because	SCONJ
inlawrev-18007	405	22	the	the	DET
inlawrev-18007	405	23	terms	term	NOUN
inlawrev-18007	405	24	of	of	ADP
inlawrev-18007	405	25	the	the	DET
inlawrev-18007	405	26	trust	trust	NOUN
inlawrev-18007	405	27	do	do	AUX
inlawrev-18007	405	28	not	not	PART
inlawrev-18007	405	29	permit	permit	VERB
inlawrev-18007	405	30	the	the	DET
inlawrev-18007	405	31	trustee	trustee	NOUN
inlawrev-18007	405	32	to	to	PART
inlawrev-18007	405	33	distribute	distribute	VERB
inlawrev-18007	405	34	more	more	ADJ
inlawrev-18007	405	35	than	than	ADP
inlawrev-18007	405	36	the	the	DET
inlawrev-18007	405	37	trust	trust	NOUN
inlawrev-18007	405	38	accounting	accounting	NOUN
inlawrev-18007	405	39	income	income	NOUN
inlawrev-18007	405	40	.	.	PUNCT
inlawrev-18007	405	41	”	"	PUNCT
inlawrev-18007	406	1	the82	the82	PROPN
inlawrev-18007	406	2	implication	implication	NOUN
inlawrev-18007	406	3	of	of	ADP
inlawrev-18007	406	4	this	this	DET
inlawrev-18007	406	5	clause	clause	NOUN
inlawrev-18007	406	6	is	be	AUX
inlawrev-18007	406	7	that	that	SCONJ
inlawrev-18007	406	8	a	a	DET
inlawrev-18007	406	9	trust	trust	NOUN
inlawrev-18007	406	10	term	term	NOUN
inlawrev-18007	406	11	perm	perm	NOUN
inlawrev-18007	406	12	itting	itte	VERB
inlawrev-18007	406	13	the	the	DET
inlawrev-18007	406	14	distribution	distribution	NOUN
inlawrev-18007	406	15	of	of	ADP
inlawrev-18007	406	16	more	more	ADJ
inlawrev-18007	406	17	than	than	SCONJ
inlawrev-18007	406	18	trust	trust	NOUN
inlawrev-18007	406	19	accounting	accounting	NOUN
inlawrev-18007	406	20	income	income	NOUN
inlawrev-18007	406	21	does	do	AUX
inlawrev-18007	406	22	not	not	PART
inlawrev-18007	406	23	“	"	PUNCT
inlawrev-18007	406	24	describe	describe	VERB
inlawrev-18007	406	25	the	the	DET
inlawrev-18007	406	26	amount	amount	NOUN
inlawrev-18007	406	27	that	that	PRON
inlawrev-18007	406	28	may	may	AUX
inlawrev-18007	406	29	or	or	CCONJ
inlawrev-18007	406	30	must	must	AUX
inlawrev-18007	406	31	be	be	AUX
inlawrev-18007	406	32	distributed	distribute	VERB
inlawrev-18007	406	33	to	to	ADP
inlawrev-18007	406	34	a	a	DET
inlawrev-18007	406	35	beneficiary	beneficiary	NOUN
inlawrev-18007	406	36	by	by	ADP
inlawrev-18007	406	37	referring	refer	VERB
inlawrev-18007	406	38	to	to	ADP
inlawrev-18007	406	39	the	the	DET
inlawrev-18007	406	40	trust	trust	NOUN
inlawrev-18007	406	41	’s	’s	PART
inlawrev-18007	406	42	income	income	NOUN
inlawrev-18007	406	43	”	"	PUNCT
inlawrev-18007	406	44	and	and	CCONJ
inlawrev-18007	406	45	,	,	PUNCT
inlawrev-18007	406	46	therefore	therefore	ADV
inlawrev-18007	406	47	,	,	PUNCT
inlawrev-18007	406	48	the83	the83	PROPN
inlawrev-18007	406	49	power	power	NOUN
inlawrev-18007	406	50	to	to	PART
inlawrev-18007	406	51	adjust	adjust	VERB
inlawrev-18007	406	52	is	be	AUX
inlawrev-18007	406	53	not	not	PART
inlawrev-18007	406	54	available	available	ADJ
inlawrev-18007	406	55	.	.	PUNCT
inlawrev-18007	407	1	conversely	conversely	ADV
inlawrev-18007	407	2	,	,	PUNCT
inlawrev-18007	407	3	a	a	DET
inlawrev-18007	407	4	trust	trust	NOUN
inlawrev-18007	407	5	term	term	NOUN
inlawrev-18007	407	6	that	that	PRON
inlawrev-18007	407	7	“	"	PUNCT
inlawrev-18007	407	8	describes	describe	VERB
inlawrev-18007	407	9	the	the	DET
inlawrev-18007	407	10	amount	amount	NOUN
inlawrev-18007	407	11	that	that	PRON
inlawrev-18007	407	12	may	may	AUX
inlawrev-18007	407	13	or	or	CCONJ
inlawrev-18007	407	14	must	must	AUX
inlawrev-18007	407	15	be	be	AUX
inlawrev-18007	407	16	distributed	distribute	VERB
inlawrev-18007	407	17	”	"	PUNCT
inlawrev-18007	407	18	in	in	ADP
inlawrev-18007	407	19	terms	term	NOUN
inlawrev-18007	407	20	of	of	ADP
inlawrev-18007	407	21	trust	trust	NOUN
inlawrev-18007	407	22	income	income	NOUN
inlawrev-18007	407	23	,	,	PUNCT
inlawrev-18007	407	24	but	but	CCONJ
inlawrev-18007	407	25	does	do	AUX
inlawrev-18007	407	26	not	not	PART
inlawrev-18007	407	27	permit	permit	VERB
inlawrev-18007	407	28	the	the	DET
inlawrev-18007	407	29	distribution	distribution	NOUN
inlawrev-18007	407	30	of	of	ADP
inlawrev-18007	407	31	trust	trust	NOUN
inlawrev-18007	407	32	income	income	NOUN
inlawrev-18007	407	33	in	in	ADP
inlawrev-18007	407	34	excess	excess	NOUN
inlawrev-18007	407	35	of	of	ADP
inlawrev-18007	407	36	a	a	DET
inlawrev-18007	407	37	stated	state	VERB
inlawrev-18007	407	38	unitrust	unitrust	NOUN
inlawrev-18007	407	39	amount	amount	NOUN
inlawrev-18007	407	40	,	,	PUNCT
inlawrev-18007	407	41	still	still	ADV
inlawrev-18007	407	42	meets	meet	VERB
inlawrev-18007	407	43	the	the	DET
inlawrev-18007	407	44	requirement	requirement	NOUN
inlawrev-18007	407	45	of	of	ADP
inlawrev-18007	407	46	the	the	DET
inlawrev-18007	407	47	statute	statute	NOUN
inlawrev-18007	407	48	because	because	SCONJ
inlawrev-18007	407	49	it	it	PRON
inlawrev-18007	407	50	does	do	AUX
inlawrev-18007	407	51	not	not	PART
inlawrev-18007	407	52	permit	permit	VERB
inlawrev-18007	407	53	the	the	DET
inlawrev-18007	407	54	distribution	distribution	NOUN
inlawrev-18007	407	55	of	of	ADP
inlawrev-18007	407	56	more	more	ADJ
inlawrev-18007	407	57	than	than	ADP
inlawrev-18007	407	58	the	the	DET
inlawrev-18007	407	59	trust	trust	NOUN
inlawrev-18007	407	60	’s	’s	PART
inlawrev-18007	407	61	accounting	accounting	NOUN
inlawrev-18007	407	62	income	income	NOUN
inlawrev-18007	407	63	.	.	PUNCT
inlawrev-18007	408	1	this	this	DET
inlawrev-18007	408	2	latter	latter	ADJ
inlawrev-18007	408	3	condition	condition	NOUN
inlawrev-18007	408	4	is	be	AUX
inlawrev-18007	408	5	clearly	clearly	ADV
inlawrev-18007	408	6	the	the	DET
inlawrev-18007	408	7	case	case	NOUN
inlawrev-18007	408	8	with	with	ADP
inlawrev-18007	408	9	a	a	DET
inlawrev-18007	408	10	nim	nim	NOUN
inlawrev-18007	408	11	crut	crut	NOUN
inlawrev-18007	408	12	where	where	SCONJ
inlawrev-18007	408	13	trust	trust	NOUN
inlawrev-18007	408	14	accounting	accounting	NOUN
inlawrev-18007	408	15	income	income	NOUN
inlawrev-18007	408	16	,	,	PUNCT
inlawrev-18007	408	17	up	up	ADP
inlawrev-18007	408	18	to	to	ADP
inlawrev-18007	408	19	the	the	DET
inlawrev-18007	408	20	annual	annual	ADJ
inlawrev-18007	408	21	unitrust	unitrust	NOUN
inlawrev-18007	408	22	amount	amount	NOUN
inlawrev-18007	408	23	,	,	PUNCT
inlawrev-18007	408	24	must	must	AUX
inlawrev-18007	408	25	be	be	AUX
inlawrev-18007	408	26	distributed	distribute	VERB
inlawrev-18007	408	27	.	.	PUNCT
inlawrev-18007	409	1	even	even	ADV
inlawrev-18007	409	2	if	if	SCONJ
inlawrev-18007	409	3	there	there	PRON
inlawrev-18007	409	4	is	be	VERB
inlawrev-18007	409	5	a	a	DET
inlawrev-18007	409	6	make	make	VERB
inlawrev-18007	409	7	-	-	PUNCT
inlawrev-18007	409	8	up	up	ADP
inlawrev-18007	409	9	amount	amount	NOUN
inlawrev-18007	409	10	,	,	PUNCT
inlawrev-18007	409	11	no	no	PRON
inlawrev-18007	409	12	more	more	ADJ
inlawrev-18007	409	13	than84	than84	NOUN
inlawrev-18007	409	14	trust	trust	NOUN
inlawrev-18007	409	15	accounting	accounting	NOUN
inlawrev-18007	409	16	income	income	NOUN
inlawrev-18007	409	17	may	may	AUX
inlawrev-18007	409	18	be	be	AUX
inlawrev-18007	409	19	distributed.85	distributed.85	ADJ
inlawrev-18007	409	20	furthermore	furthermore	ADV
inlawrev-18007	409	21	,	,	PUNCT
inlawrev-18007	409	22	in	in	ADP
inlawrev-18007	409	23	the	the	DET
inlawrev-18007	409	24	case	case	NOUN
inlawrev-18007	409	25	of	of	ADP
inlawrev-18007	409	26	a	a	DET
inlawrev-18007	409	27	nim	nim	PROPN
inlawrev-18007	409	28	crut	crut	NOUN
inlawrev-18007	409	29	,	,	PUNCT
inlawrev-18007	409	30	if	if	SCONJ
inlawrev-18007	409	31	trust	trust	NOUN
inlawrev-18007	409	32	accounting	accounting	NOUN
inlawrev-18007	409	33	income	income	NOUN
inlawrev-18007	409	34	exceeds	exceed	VERB
inlawrev-18007	409	35	the	the	DET
inlawrev-18007	409	36	annual	annual	ADJ
inlawrev-18007	409	37	unitrust	unitrust	NOUN
inlawrev-18007	409	38	amount	amount	NOUN
inlawrev-18007	409	39	,	,	PUNCT
inlawrev-18007	409	40	such	such	ADJ
inlawrev-18007	409	41	excess	excess	NOUN
inlawrev-18007	409	42	must	must	AUX
inlawrev-18007	409	43	be	be	AUX
inlawrev-18007	409	44	retained	retain	VERB
inlawrev-18007	409	45	and	and	CCONJ
inlawrev-18007	409	46	added	add	VERB
inlawrev-18007	409	47	to	to	PART
inlawrev-18007	409	48	trust	trust	VERB
inlawrev-18007	409	49	principal	principal	NOUN
inlawrev-18007	409	50	.	.	PUNCT
inlawrev-18007	410	1	the	the	DET
inlawrev-18007	410	2	comment	comment	NOUN
inlawrev-18007	410	3	does	do	AUX
inlawrev-18007	410	4	not	not	PART
inlawrev-18007	410	5	address	address	VERB
inlawrev-18007	410	6	the	the	DET
inlawrev-18007	410	7	case	case	NOUN
inlawrev-18007	410	8	where	where	SCONJ
inlawrev-18007	410	9	such	such	ADJ
inlawrev-18007	410	10	retention	retention	NOUN
inlawrev-18007	410	11	is86	is86	PROPN
inlawrev-18007	410	12	mandatory	mandatory	NOUN
inlawrev-18007	410	13	,	,	PUNCT
inlawrev-18007	410	14	but	but	CCONJ
inlawrev-18007	410	15	the	the	DET
inlawrev-18007	410	16	last	last	ADJ
inlawrev-18007	410	17	sentence	sentence	NOUN
inlawrev-18007	410	18	of	of	ADP
inlawrev-18007	410	19	the	the	DET
inlawrev-18007	410	20	comment	comment	NOUN
inlawrev-18007	410	21	does	do	AUX
inlawrev-18007	410	22	speak	speak	VERB
inlawrev-18007	410	23	approvingly	approvingly	ADV
inlawrev-18007	410	24	of	of	ADP
inlawrev-18007	410	25	a	a	DET
inlawrev-18007	410	26	discretionary	discretionary	ADJ
inlawrev-18007	410	27	power	power	NOUN
inlawrev-18007	410	28	to	to	PART
inlawrev-18007	410	29	retain	retain	VERB
inlawrev-18007	410	30	income	income	NOUN
inlawrev-18007	410	31	so	so	ADV
inlawrev-18007	410	32	long	long	ADV
inlawrev-18007	410	33	as	as	SCONJ
inlawrev-18007	410	34	“	"	PUNCT
inlawrev-18007	410	35	the	the	DET
inlawrev-18007	410	36	terms	term	NOUN
inlawrev-18007	410	37	of	of	ADP
inlawrev-18007	410	38	the	the	DET
inlawrev-18007	410	39	trust	trust	NOUN
inlawrev-18007	410	40	do	do	AUX
inlawrev-18007	410	41	not	not	PART
inlawrev-18007	410	42	permit	permit	VERB
inlawrev-18007	410	43	the	the	DET
inlawrev-18007	410	44	trustee	trustee	NOUN
inlawrev-18007	410	45	to	to	PART
inlawrev-18007	410	46	distribute	distribute	VERB
inlawrev-18007	410	47	more	more	ADJ
inlawrev-18007	410	48	than	than	ADP
inlawrev-18007	410	49	the	the	DET
inlawrev-18007	410	50	trust	trust	NOUN
inlawrev-18007	410	51	accounting	accounting	NOUN
inlawrev-18007	410	52	income	income	NOUN
inlawrev-18007	410	53	.	.	PUNCT
inlawrev-18007	410	54	”	"	PUNCT
inlawrev-18007	411	1	87	87	NUM
inlawrev-18007	411	2	following	follow	VERB
inlawrev-18007	411	3	the	the	DET
inlawrev-18007	411	4	same	same	ADJ
inlawrev-18007	411	5	rationale	rationale	NOUN
inlawrev-18007	411	6	stated	state	VERB
inlawrev-18007	411	7	in	in	ADP
inlawrev-18007	411	8	the	the	DET
inlawrev-18007	411	9	last	last	ADJ
inlawrev-18007	411	10	clause	clause	NOUN
inlawrev-18007	411	11	of	of	ADP
inlawrev-18007	411	12	the	the	DET
inlawrev-18007	411	13	comment	comment	NOUN
inlawrev-18007	411	14	,	,	PUNCT
inlawrev-18007	411	15	there	there	PRON
inlawrev-18007	411	16	is	be	VERB
inlawrev-18007	411	17	little	little	ADJ
inlawrev-18007	411	18	reason	reason	NOUN
inlawrev-18007	411	19	to	to	PART
inlawrev-18007	411	20	distinguish	distinguish	VERB
inlawrev-18007	411	21	between	between	ADP
inlawrev-18007	411	22	a	a	DET
inlawrev-18007	411	23	nim	nim	PROPN
inlawrev-18007	411	24	crut	crut	NOUN
inlawrev-18007	411	25	’s	’s	PART
inlawrev-18007	411	26	mandatory	mandatory	ADJ
inlawrev-18007	411	27	retention	retention	NOUN
inlawrev-18007	411	28	of	of	ADP
inlawrev-18007	411	29	income	income	NOUN
inlawrev-18007	411	30	and	and	CCONJ
inlawrev-18007	411	31	a	a	DET
inlawrev-18007	411	32	discretionary	discretionary	ADJ
inlawrev-18007	411	33	retention	retention	NOUN
inlawrev-18007	411	34	of	of	ADP
inlawrev-18007	411	35	income	income	NOUN
inlawrev-18007	411	36	coupled	couple	VERB
inlawrev-18007	411	37	with	with	ADP
inlawrev-18007	411	38	a	a	DET
inlawrev-18007	411	39	requirement	requirement	NOUN
inlawrev-18007	411	40	that	that	SCONJ
inlawrev-18007	411	41	no	no	PRON
inlawrev-18007	411	42	more	more	ADJ
inlawrev-18007	411	43	than	than	SCONJ
inlawrev-18007	411	44	trust	trust	VERB
inlawrev-18007	411	45	accounting	accounting	NOUN
inlawrev-18007	411	46	income	income	NOUN
inlawrev-18007	411	47	be	be	AUX
inlawrev-18007	411	48	distributed	distribute	VERB
inlawrev-18007	411	49	.	.	PUNCT
inlawrev-18007	412	1	in	in	ADP
inlawrev-18007	412	2	neither	neither	DET
inlawrev-18007	412	3	case	case	NOUN
inlawrev-18007	412	4	may	may	AUX
inlawrev-18007	412	5	a	a	DET
inlawrev-18007	412	6	trustee	trustee	NOUN
inlawrev-18007	412	7	81	81	NUM
inlawrev-18007	412	8	.	.	PUNCT
inlawrev-18007	412	9	unif	unif	PROPN
inlawrev-18007	412	10	.	.	PUNCT
inlawrev-18007	413	1	principal	principal	PROPN
inlawrev-18007	413	2	&	&	CCONJ
inlawrev-18007	413	3	income	income	PROPN
inlawrev-18007	413	4	act	act	PROPN
inlawrev-18007	413	5	§	§	PROPN
inlawrev-18007	413	6	104	104	NUM
inlawrev-18007	413	7	cmt	cmt	PROPN
inlawrev-18007	413	8	.	.	PUNCT
inlawrev-18007	414	1	(	(	PUNCT
inlawrev-18007	414	2	emphasis	emphasis	NOUN
inlawrev-18007	414	3	added	add	VERB
inlawrev-18007	414	4	)	)	PUNCT
inlawrev-18007	414	5	.	.	PUNCT
inlawrev-18007	415	1	82	82	NUM
inlawrev-18007	415	2	.	.	PUNCT
inlawrev-18007	416	1	i	i	PRON
inlawrev-18007	416	2	d.	d.	PROPN
inlawrev-18007	416	3	83	83	NUM
inlawrev-18007	416	4	.	.	PUNCT
inlawrev-18007	417	1	ind	ind	PROPN
inlawrev-18007	417	2	.	.	PUNCT
inlawrev-18007	418	1	code	code	PROPN
inlawrev-18007	418	2	§	§	PROPN
inlawrev-18007	418	3	30	30	NUM
inlawrev-18007	418	4	-	-	SYM
inlawrev-18007	418	5	2	2	NUM
inlawrev-18007	418	6	-	-	PUNCT
inlawrev-18007	418	7	14	14	NUM
inlawrev-18007	418	8	-	-	SYM
inlawrev-18007	418	9	15(a)(2	15(a)(2	NUM
inlawrev-18007	418	10	)	)	PUNCT
inlawrev-18007	418	11	.	.	PUNCT
inlawrev-18007	419	1	84	84	NUM
inlawrev-18007	419	2	.	.	PUNCT
inlawrev-18007	420	1	see	see	VERB
inlawrev-18007	420	2	supra	supra	PROPN
inlawrev-18007	420	3	part	part	PROPN
inlawrev-18007	420	4	i.a.2	i.a.2	PROPN
inlawrev-18007	420	5	.	.	PUNCT
inlawrev-18007	420	6	85	85	NUM
inlawrev-18007	420	7	.	.	PUNCT
inlawrev-18007	421	1	see	see	VERB
inlawrev-18007	421	2	supra	supra	PROPN
inlawrev-18007	421	3	part	part	PROPN
inlawrev-18007	421	4	i.a.2	i.a.2	PROPN
inlawrev-18007	421	5	.	.	PUNCT
inlawrev-18007	422	1	86	86	NUM
inlawrev-18007	422	2	.	.	PUNCT
inlawrev-18007	423	1	see	see	VERB
inlawrev-18007	423	2	supra	supra	PROPN
inlawrev-18007	423	3	part	part	PROPN
inlawrev-18007	423	4	i.a.2	i.a.2	PROPN
inlawrev-18007	423	5	.	.	PUNCT
inlawrev-18007	424	1	and	and	CCONJ
inlawrev-18007	424	2	note	note	VERB
inlawrev-18007	424	3	15	15	NUM
inlawrev-18007	424	4	.	.	PUNCT
inlawrev-18007	424	5	87	87	NUM
inlawrev-18007	424	6	.	.	PUNCT
inlawrev-18007	425	1	unif	unif	PROPN
inlawrev-18007	425	2	.	.	PUNCT
inlawrev-18007	426	1	principal	principal	PROPN
inlawrev-18007	426	2	&	&	CCONJ
inlawrev-18007	426	3	income	income	PROPN
inlawrev-18007	426	4	act	act	PROPN
inlawrev-18007	426	5	§	§	PROPN
inlawrev-18007	426	6	104	104	NUM
inlawrev-18007	426	7	cmt	cmt	PROPN
inlawrev-18007	426	8	.	.	PROPN
inlawrev-18007	426	9	2012	2012	NUM
inlawrev-18007	426	10	]	]	PUNCT
inlawrev-18007	426	11	indiana	indiana	PROPN
inlawrev-18007	426	12	’s	’s	PROPN
inlawrev-18007	426	13	uniform	uniform	PROPN
inlawrev-18007	426	14	principal	principal	NOUN
inlawrev-18007	426	15	and	and	CCONJ
inlawrev-18007	426	16	incom	incom	PROPN
inlawrev-18007	426	17	e	e	PROPN
inlawrev-18007	426	18	act	act	VERB
inlawrev-18007	426	19	855	855	NUM
inlawrev-18007	426	20	distribute	distribute	VERB
inlawrev-18007	426	21	more	more	ADJ
inlawrev-18007	426	22	than	than	ADP
inlawrev-18007	426	23	the	the	DET
inlawrev-18007	426	24	trust	trust	NOUN
inlawrev-18007	426	25	accounting	accounting	NOUN
inlawrev-18007	426	26	income	income	NOUN
inlawrev-18007	426	27	.	.	PUNCT
inlawrev-18007	427	1	therefore	therefore	ADV
inlawrev-18007	427	2	,	,	PUNCT
inlawrev-18007	427	3	a	a	DET
inlawrev-18007	427	4	qualified	qualified	ADJ
inlawrev-18007	427	5	nim	nim	PROPN
inlawrev-18007	427	6	crut	crut	NOUN
inlawrev-18007	427	7	should	should	AUX
inlawrev-18007	427	8	satisfy	satisfy	VERB
inlawrev-18007	427	9	the	the	DET
inlawrev-18007	427	10	requirement	requirement	NOUN
inlawrev-18007	427	11	that	that	SCONJ
inlawrev-18007	427	12	the	the	DET
inlawrev-18007	427	13	trust	trust	NOUN
inlawrev-18007	427	14	agreement	agreement	NOUN
inlawrev-18007	427	15	“	"	PUNCT
inlawrev-18007	427	16	describe	describe	VERB
inlawrev-18007	427	17	the	the	DET
inlawrev-18007	427	18	amount	amount	NOUN
inlawrev-18007	427	19	that	that	PRON
inlawrev-18007	427	20	may	may	AUX
inlawrev-18007	427	21	or	or	CCONJ
inlawrev-18007	427	22	must	must	AUX
inlawrev-18007	427	23	be	be	AUX
inlawrev-18007	427	24	distributed	distribute	VERB
inlawrev-18007	427	25	to	to	ADP
inlawrev-18007	427	26	a	a	DET
inlawrev-18007	427	27	beneficiary	beneficiary	NOUN
inlawrev-18007	427	28	by	by	ADP
inlawrev-18007	427	29	referring	refer	VERB
inlawrev-18007	427	30	to	to	ADP
inlawrev-18007	427	31	the	the	DET
inlawrev-18007	427	32	trust	trust	NOUN
inlawrev-18007	427	33	’s	’s	PART
inlawrev-18007	427	34	income	income	NOUN
inlawrev-18007	427	35	.	.	PUNCT
inlawrev-18007	428	1	”88	”88	ADJ
inlawrev-18007	428	2	c.	c.	PROPN
inlawrev-18007	428	3	statutory	statutory	ADJ
inlawrev-18007	428	4	prohibitions	prohibition	NOUN
inlawrev-18007	428	5	on	on	ADP
inlawrev-18007	428	6	the	the	DET
inlawrev-18007	428	7	exercise	exercise	NOUN
inlawrev-18007	428	8	of	of	ADP
inlawrev-18007	428	9	the	the	DET
inlawrev-18007	428	10	power	power	NOUN
inlawrev-18007	428	11	to	to	PART
inlawrev-18007	428	12	adjust	adjust	VERB
inlawrev-18007	428	13	indiana	indiana	PROPN
inlawrev-18007	428	14	code	code	PROPN
inlawrev-18007	428	15	section	section	NOUN
inlawrev-18007	428	16	30	30	NUM
inlawrev-18007	428	17	-	-	SYM
inlawrev-18007	428	18	2	2	NUM
inlawrev-18007	428	19	-	-	PUNCT
inlawrev-18007	428	20	14	14	NUM
inlawrev-18007	428	21	-	-	SYM
inlawrev-18007	428	22	15(c	15(c	NUM
inlawrev-18007	428	23	)	)	PUNCT
inlawrev-18007	428	24	contains	contain	VERB
inlawrev-18007	428	25	seven	seven	NUM
inlawrev-18007	428	26	statutory	statutory	ADJ
inlawrev-18007	428	27	prohibitions	prohibition	NOUN
inlawrev-18007	428	28	that	that	PRON
inlawrev-18007	428	29	limit	limit	VERB
inlawrev-18007	428	30	a	a	DET
inlawrev-18007	428	31	fiduciary	fiduciary	ADJ
inlawrev-18007	428	32	’s	’s	PART
inlawrev-18007	428	33	exercise	exercise	NOUN
inlawrev-18007	428	34	of	of	ADP
inlawrev-18007	428	35	the	the	DET
inlawrev-18007	428	36	power	power	NOUN
inlawrev-18007	428	37	to	to	PART
inlawrev-18007	428	38	adjust	adjust	VERB
inlawrev-18007	428	39	.	.	PUNCT
inlawrev-18007	429	1	of	of	ADP
inlawrev-18007	429	2	these	these	DET
inlawrev-18007	429	3	seven	seven	NUM
inlawrev-18007	429	4	,	,	PUNCT
inlawrev-18007	429	5	four	four	NUM
inlawrev-18007	429	6	are	be	AUX
inlawrev-18007	429	7	relevant	relevant	ADJ
inlawrev-18007	429	8	to	to	ADP
inlawrev-18007	429	9	a	a	DET
inlawrev-18007	429	10	nim	nim	PROPN
inlawrev-18007	429	11	crut.89	crut.89	PROPN
inlawrev-18007	429	12	1	1	NUM
inlawrev-18007	429	13	.	.	PUNCT
inlawrev-18007	429	14	prohibition	prohibition	NOUN
inlawrev-18007	429	15	on	on	ADP
inlawrev-18007	429	16	exercise	exercise	NOUN
inlawrev-18007	429	17	where	where	SCONJ
inlawrev-18007	429	18	trustee	trustee	NOUN
inlawrev-18007	429	19	is	be	AUX
inlawrev-18007	429	20	a	a	DET
inlawrev-18007	429	21	beneficiary	beneficiary	NOUN
inlawrev-18007	429	22	.	.	PUNCT
inlawrev-18007	430	1	—	—	PUNCT
inlawrev-18007	430	2	indiana	indiana	PROPN
inlawrev-18007	430	3	code	code	PROPN
inlawrev-18007	430	4	section	section	NOUN
inlawrev-18007	430	5	30	30	NUM
inlawrev-18007	430	6	-	-	SYM
inlawrev-18007	430	7	2	2	NUM
inlawrev-18007	430	8	-	-	PUNCT
inlawrev-18007	430	9	14	14	NUM
inlawrev-18007	430	10	-	-	PUNCT
inlawrev-18007	430	11	15(c)(7	15(c)(7	NUM
inlawrev-18007	430	12	)	)	PUNCT
inlawrev-18007	430	13	states	state	VERB
inlawrev-18007	430	14	that	that	SCONJ
inlawrev-18007	430	15	the	the	DET
inlawrev-18007	430	16	power	power	NOUN
inlawrev-18007	430	17	to	to	PART
inlawrev-18007	430	18	adjust	adjust	VERB
inlawrev-18007	430	19	may	may	AUX
inlawrev-18007	430	20	not	not	PART
inlawrev-18007	430	21	be	be	AUX
inlawrev-18007	430	22	exercised	exercise	VERB
inlawrev-18007	430	23	“	"	PUNCT
inlawrev-18007	430	24	if	if	SCONJ
inlawrev-18007	430	25	the	the	DET
inlawrev-18007	430	26	trustee	trustee	NOUN
inlawrev-18007	430	27	is	be	AUX
inlawrev-18007	430	28	a	a	DET
inlawrev-18007	430	29	beneficiary	beneficiary	NOUN
inlawrev-18007	430	30	of	of	ADP
inlawrev-18007	430	31	the	the	DET
inlawrev-18007	430	32	trust	trust	NOUN
inlawrev-18007	430	33	.	.	PUNCT
inlawrev-18007	430	34	”	"	PUNCT
inlawrev-18007	431	1	thus	thus	ADV
inlawrev-18007	431	2	,	,	PUNCT
inlawrev-18007	431	3	if	if	SCONJ
inlawrev-18007	431	4	a	a	DET
inlawrev-18007	431	5	nim	nim	PROPN
inlawrev-18007	431	6	crut	crut	PROPN
inlawrev-18007	431	7	trustee	trustee	NOUN
inlawrev-18007	431	8	is	be	AUX
inlawrev-18007	431	9	also	also	ADV
inlawrev-18007	431	10	a90	a90	PROPN
inlawrev-18007	431	11	beneficiary	beneficiary	NOUN
inlawrev-18007	431	12	of	of	ADP
inlawrev-18007	431	13	the	the	DET
inlawrev-18007	431	14	trust	trust	NOUN
inlawrev-18007	431	15	(	(	PUNCT
inlawrev-18007	431	16	including	include	VERB
inlawrev-18007	431	17	a	a	DET
inlawrev-18007	431	18	charitable	charitable	ADJ
inlawrev-18007	431	19	remainder	remainder	NOUN
inlawrev-18007	431	20	beneficiary	beneficiary	NOUN
inlawrev-18007	431	21	)	)	PUNCT
inlawrev-18007	431	22	then	then	ADV
inlawrev-18007	431	23	that	that	SCONJ
inlawrev-18007	431	24	beneficiary	beneficiary	NOUN
inlawrev-18007	431	25	-	-	PUNCT
inlawrev-18007	431	26	trustee	trustee	NOUN
inlawrev-18007	431	27	is	be	AUX
inlawrev-18007	431	28	prohibited	prohibit	VERB
inlawrev-18007	431	29	from	from	ADP
inlawrev-18007	431	30	exercising	exercise	VERB
inlawrev-18007	431	31	the	the	DET
inlawrev-18007	431	32	power	power	NOUN
inlawrev-18007	431	33	to	to	PART
inlawrev-18007	431	34	adjust	adjust	VERB
inlawrev-18007	431	35	.	.	PUNCT
inlawrev-18007	432	1	however	however	ADV
inlawrev-18007	432	2	,	,	PUNCT
inlawrev-18007	432	3	the	the	DET
inlawrev-18007	432	4	indiana	indiana	PROPN
inlawrev-18007	432	5	act	act	PROPN
inlawrev-18007	432	6	provides	provide	VERB
inlawrev-18007	432	7	that	that	SCONJ
inlawrev-18007	432	8	a	a	DET
inlawrev-18007	432	9	co	co	NOUN
inlawrev-18007	432	10	-	-	NOUN
inlawrev-18007	432	11	trustee	trustee	NOUN
inlawrev-18007	432	12	who	who	PRON
inlawrev-18007	432	13	is	be	AUX
inlawrev-18007	432	14	not	not	PART
inlawrev-18007	432	15	a	a	DET
inlawrev-18007	432	16	beneficiary	beneficiary	NOUN
inlawrev-18007	432	17	m	m	NOUN
inlawrev-18007	432	18	ay	ay	NOUN
inlawrev-18007	432	19	exercise	exercise	NOUN
inlawrev-18007	432	20	the	the	DET
inlawrev-18007	432	21	power	power	NOUN
inlawrev-18007	432	22	unless	unless	SCONJ
inlawrev-18007	432	23	prohibited	prohibit	VERB
inlawrev-18007	432	24	from	from	ADP
inlawrev-18007	432	25	doing	do	VERB
inlawrev-18007	432	26	so	so	ADV
inlawrev-18007	432	27	by	by	ADP
inlawrev-18007	432	28	the	the	DET
inlawrev-18007	432	29	terms	term	NOUN
inlawrev-18007	432	30	of	of	ADP
inlawrev-18007	432	31	the	the	DET
inlawrev-18007	432	32	trust	trust	NOUN
inlawrev-18007	432	33	.	.	PUNCT
inlawrev-18007	433	1	thus	thus	ADV
inlawrev-18007	433	2	,	,	PUNCT
inlawrev-18007	433	3	if	if	SCONJ
inlawrev-18007	433	4	the91	the91	PROPN
inlawrev-18007	433	5	lim	lim	PROPN
inlawrev-18007	433	6	itation	itation	NOUN
inlawrev-18007	433	7	of	of	ADP
inlawrev-18007	433	8	indiana	indiana	PROPN
inlawrev-18007	433	9	code	code	PROPN
inlawrev-18007	433	10	section	section	NOUN
inlawrev-18007	433	11	30	30	NUM
inlawrev-18007	433	12	-	-	SYM
inlawrev-18007	433	13	2	2	NUM
inlawrev-18007	433	14	-	-	PUNCT
inlawrev-18007	433	15	14	14	NUM
inlawrev-18007	433	16	-	-	PUNCT
inlawrev-18007	433	17	15(c)(7	15(c)(7	NUM
inlawrev-18007	433	18	)	)	PUNCT
inlawrev-18007	433	19	applies	applie	NOUN
inlawrev-18007	433	20	,	,	PUNCT
inlawrev-18007	433	21	it	it	PRON
inlawrev-18007	433	22	may	may	AUX
inlawrev-18007	433	23	be	be	AUX
inlawrev-18007	433	24	possible	possible	ADJ
inlawrev-18007	433	25	to	to	PART
inlawrev-18007	433	26	appoint	appoint	VERB
inlawrev-18007	433	27	a	a	DET
inlawrev-18007	433	28	co	co	NOUN
inlawrev-18007	433	29	-	-	NOUN
inlawrev-18007	433	30	trustee	trustee	NOUN
inlawrev-18007	433	31	who	who	PRON
inlawrev-18007	433	32	is	be	AUX
inlawrev-18007	433	33	not	not	PART
inlawrev-18007	433	34	a	a	DET
inlawrev-18007	433	35	beneficiary	beneficiary	NOUN
inlawrev-18007	433	36	to	to	PART
inlawrev-18007	433	37	exercise	exercise	VERB
inlawrev-18007	433	38	the	the	DET
inlawrev-18007	433	39	power	power	NOUN
inlawrev-18007	433	40	to	to	ADP
inlawrev-18007	433	41	adjust.92	adjust.92	PROPN
inlawrev-18007	433	42	2	2	NUM
inlawrev-18007	433	43	.	.	PUNCT
inlawrev-18007	433	44	grantor	grantor	NOUN
inlawrev-18007	433	45	trust	trust	NOUN
inlawrev-18007	433	46	prohibition	prohibition	NOUN
inlawrev-18007	433	47	.	.	PUNCT
inlawrev-18007	434	1	—	—	PUNCT
inlawrev-18007	434	2	indiana	indiana	PROPN
inlawrev-18007	434	3	code	code	PROPN
inlawrev-18007	434	4	section	section	NOUN
inlawrev-18007	434	5	30	30	NUM
inlawrev-18007	434	6	-	-	SYM
inlawrev-18007	434	7	2	2	NUM
inlawrev-18007	434	8	-	-	PUNCT
inlawrev-18007	434	9	14	14	NUM
inlawrev-18007	434	10	-	-	PUNCT
inlawrev-18007	434	11	15(c)(5	15(c)(5	NUM
inlawrev-18007	434	12	)	)	PUNCT
inlawrev-18007	434	13	prohibits	prohibit	VERB
inlawrev-18007	434	14	a	a	DET
inlawrev-18007	434	15	trustee	trustee	NOUN
inlawrev-18007	434	16	from	from	ADP
inlawrev-18007	434	17	possessing	possess	VERB
inlawrev-18007	434	18	or	or	CCONJ
inlawrev-18007	434	19	exercising	exercise	VERB
inlawrev-18007	434	20	the	the	DET
inlawrev-18007	434	21	power	power	NOUN
inlawrev-18007	434	22	to	to	PART
inlawrev-18007	434	23	make	make	VERB
inlawrev-18007	434	24	an	an	DET
inlawrev-18007	434	25	adjustment	adjustment	NOUN
inlawrev-18007	434	26	[	[	X
inlawrev-18007	434	27	if	if	SCONJ
inlawrev-18007	434	28	this	this	PRON
inlawrev-18007	434	29	]	]	PUNCT
inlawrev-18007	434	30	causes	cause	VERB
inlawrev-18007	434	31	an	an	DET
inlawrev-18007	434	32	individual	individual	NOUN
inlawrev-18007	434	33	to	to	PART
inlawrev-18007	434	34	be	be	AUX
inlawrev-18007	434	35	treated	treat	VERB
inlawrev-18007	434	36	as	as	ADP
inlawrev-18007	434	37	the	the	DET
inlawrev-18007	434	38	owner	owner	NOUN
inlawrev-18007	434	39	of	of	ADP
inlawrev-18007	434	40	all	all	PRON
inlawrev-18007	434	41	or	or	CCONJ
inlawrev-18007	434	42	part	part	NOUN
inlawrev-18007	434	43	of	of	ADP
inlawrev-18007	434	44	the	the	DET
inlawrev-18007	434	45	trust	trust	NOUN
inlawrev-18007	434	46	for	for	ADP
inlawrev-18007	434	47	income	income	NOUN
inlawrev-18007	434	48	tax	tax	NOUN
inlawrev-18007	434	49	purposes	purpose	NOUN
inlawrev-18007	434	50	,	,	PUNCT
inlawrev-18007	434	51	and	and	CCONJ
inlawrev-18007	434	52	the	the	DET
inlawrev-18007	434	53	individual	individual	NOUN
inlawrev-18007	434	54	would	would	AUX
inlawrev-18007	434	55	not	not	PART
inlawrev-18007	434	56	be	be	AUX
inlawrev-18007	434	57	treated	treat	VERB
inlawrev-18007	434	58	as	as	ADP
inlawrev-18007	434	59	the	the	DET
inlawrev-18007	434	60	owner	owner	NOUN
inlawrev-18007	434	61	if	if	SCONJ
inlawrev-18007	434	62	the	the	DET
inlawrev-18007	434	63	trustee	trustee	NOUN
inlawrev-18007	434	64	did	do	AUX
inlawrev-18007	434	65	not	not	PART
inlawrev-18007	434	66	possess	possess	VERB
inlawrev-18007	434	67	the	the	DET
inlawrev-18007	434	68	power	power	NOUN
inlawrev-18007	434	69	to	to	PART
inlawrev-18007	434	70	make	make	VERB
inlawrev-18007	434	71	an	an	DET
inlawrev-18007	434	72	adjustment.93	adjustment.93	NOUN
inlawrev-18007	434	73	this	this	DET
inlawrev-18007	434	74	prohibition	prohibition	NOUN
inlawrev-18007	434	75	is	be	AUX
inlawrev-18007	434	76	intended	intend	VERB
inlawrev-18007	434	77	to	to	PART
inlawrev-18007	434	78	prevent	prevent	VERB
inlawrev-18007	434	79	the	the	DET
inlawrev-18007	434	80	availability	availability	NOUN
inlawrev-18007	434	81	or	or	CCONJ
inlawrev-18007	434	82	exercise	exercise	NOUN
inlawrev-18007	434	83	of	of	ADP
inlawrev-18007	434	84	the	the	DET
inlawrev-18007	434	85	power	power	NOUN
inlawrev-18007	434	86	to	to	PART
inlawrev-18007	434	87	adjust	adjust	VERB
inlawrev-18007	434	88	from	from	ADP
inlawrev-18007	434	89	causing	cause	VERB
inlawrev-18007	434	90	a	a	DET
inlawrev-18007	434	91	trust	trust	NOUN
inlawrev-18007	434	92	that	that	PRON
inlawrev-18007	434	93	is	be	AUX
inlawrev-18007	434	94	otherwise	otherwise	ADV
inlawrev-18007	434	95	a	a	DET
inlawrev-18007	434	96	non	non	ADJ
inlawrev-18007	434	97	-	-	ADJ
inlawrev-18007	434	98	grantor	grantor	ADJ
inlawrev-18007	434	99	trust	trust	NOUN
inlawrev-18007	434	100	from	from	ADP
inlawrev-18007	434	101	becoming	become	VERB
inlawrev-18007	434	102	88	88	NUM
inlawrev-18007	434	103	.	.	PUNCT
inlawrev-18007	435	1	ind	ind	NOUN
inlawrev-18007	435	2	.	.	PUNCT
inlawrev-18007	435	3	code	code	PROPN
inlawrev-18007	435	4	§	§	PROPN
inlawrev-18007	435	5	30	30	NUM
inlawrev-18007	435	6	-	-	SYM
inlawrev-18007	435	7	2	2	NUM
inlawrev-18007	435	8	-	-	PUNCT
inlawrev-18007	435	9	14	14	NUM
inlawrev-18007	435	10	-	-	SYM
inlawrev-18007	435	11	15(a)(2	15(a)(2	NUM
inlawrev-18007	435	12	)	)	PUNCT
inlawrev-18007	435	13	.	.	PUNCT
inlawrev-18007	436	1	89	89	NUM
inlawrev-18007	436	2	.	.	PUNCT
inlawrev-18007	437	1	the	the	DET
inlawrev-18007	437	2	three	three	NUM
inlawrev-18007	437	3	that	that	PRON
inlawrev-18007	437	4	are	be	AUX
inlawrev-18007	437	5	not	not	PART
inlawrev-18007	437	6	relevant	relevant	ADJ
inlawrev-18007	437	7	are	be	AUX
inlawrev-18007	437	8	ind	ind	PROPN
inlawrev-18007	437	9	.	.	PUNCT
inlawrev-18007	438	1	code	code	PROPN
inlawrev-18007	438	2	§	§	PROPN
inlawrev-18007	438	3	30	30	NUM
inlawrev-18007	438	4	-	-	SYM
inlawrev-18007	438	5	2	2	NUM
inlawrev-18007	438	6	-	-	PUNCT
inlawrev-18007	438	7	14	14	NUM
inlawrev-18007	438	8	-	-	PUNCT
inlawrev-18007	438	9	15(c)(1	15(c)(1	NUM
inlawrev-18007	438	10	)	)	PUNCT
inlawrev-18007	438	11	(	(	PUNCT
inlawrev-18007	438	12	prohibiting	prohibit	VERB
inlawrev-18007	438	13	an	an	DET
inlawrev-18007	438	14	exercise	exercise	NOUN
inlawrev-18007	438	15	of	of	ADP
inlawrev-18007	438	16	the	the	DET
inlawrev-18007	438	17	power	power	NOUN
inlawrev-18007	438	18	to	to	PART
inlawrev-18007	438	19	adjust	adjust	VERB
inlawrev-18007	438	20	that	that	PRON
inlawrev-18007	438	21	would	would	AUX
inlawrev-18007	438	22	adversely	adversely	ADV
inlawrev-18007	438	23	impact	impact	VERB
inlawrev-18007	438	24	a	a	DET
inlawrev-18007	438	25	claimed	claim	VERB
inlawrev-18007	438	26	marital	marital	ADJ
inlawrev-18007	438	27	deduction	deduction	NOUN
inlawrev-18007	438	28	)	)	PUNCT
inlawrev-18007	438	29	;	;	PUNCT
inlawrev-18007	439	1	ind	ind	PROPN
inlawrev-18007	439	2	.	.	PUNCT
inlawrev-18007	439	3	code	code	PROPN
inlawrev-18007	439	4	§	§	PROPN
inlawrev-18007	439	5	30	30	NUM
inlawrev-18007	439	6	-	-	SYM
inlawrev-18007	439	7	214	214	NUM
inlawrev-18007	439	8	-	-	PUNCT
inlawrev-18007	439	9	15(c)(2	15(c)(2	NUM
inlawrev-18007	439	10	)	)	PUNCT
inlawrev-18007	439	11	(	(	PUNCT
inlawrev-18007	439	12	prohibiting	prohibit	VERB
inlawrev-18007	439	13	an	an	DET
inlawrev-18007	439	14	exercise	exercise	NOUN
inlawrev-18007	439	15	of	of	ADP
inlawrev-18007	439	16	the	the	DET
inlawrev-18007	439	17	power	power	NOUN
inlawrev-18007	439	18	to	to	PART
inlawrev-18007	439	19	adjust	adjust	VERB
inlawrev-18007	439	20	that	that	PRON
inlawrev-18007	439	21	would	would	AUX
inlawrev-18007	439	22	adversely	adversely	ADV
inlawrev-18007	439	23	impact	impact	VERB
inlawrev-18007	439	24	a	a	DET
inlawrev-18007	439	25	claimed	claim	VERB
inlawrev-18007	439	26	gift	gift	NOUN
inlawrev-18007	439	27	tax	tax	NOUN
inlawrev-18007	439	28	exclusion	exclusion	NOUN
inlawrev-18007	439	29	)	)	PUNCT
inlawrev-18007	439	30	;	;	PUNCT
inlawrev-18007	439	31	and	and	CCONJ
inlawrev-18007	439	32	ind	ind	PROPN
inlawrev-18007	439	33	.	.	PUNCT
inlawrev-18007	440	1	code	code	PROPN
inlawrev-18007	440	2	§	§	PROPN
inlawrev-18007	440	3	30	30	NUM
inlawrev-18007	440	4	-	-	SYM
inlawrev-18007	440	5	2	2	NUM
inlawrev-18007	440	6	-	-	PUNCT
inlawrev-18007	440	7	14	14	NUM
inlawrev-18007	440	8	-	-	PUNCT
inlawrev-18007	440	9	15(c)(6	15(c)(6	NUM
inlawrev-18007	440	10	)	)	PUNCT
inlawrev-18007	440	11	(	(	PUNCT
inlawrev-18007	440	12	prohibiting	prohibit	VERB
inlawrev-18007	440	13	an	an	DET
inlawrev-18007	440	14	exercise	exercise	NOUN
inlawrev-18007	440	15	of	of	ADP
inlawrev-18007	440	16	the	the	DET
inlawrev-18007	440	17	power	power	NOUN
inlawrev-18007	440	18	to	to	PART
inlawrev-18007	440	19	adjust	adjust	VERB
inlawrev-18007	440	20	that	that	PRON
inlawrev-18007	440	21	would	would	AUX
inlawrev-18007	440	22	cause	cause	VERB
inlawrev-18007	440	23	the	the	DET
inlawrev-18007	440	24	corpus	corpus	NOUN
inlawrev-18007	440	25	of	of	ADP
inlawrev-18007	440	26	the	the	DET
inlawrev-18007	440	27	trust	trust	NOUN
inlawrev-18007	440	28	to	to	PART
inlawrev-18007	440	29	be	be	AUX
inlawrev-18007	440	30	included	include	VERB
inlawrev-18007	440	31	in	in	ADP
inlawrev-18007	440	32	an	an	DET
inlawrev-18007	440	33	individual	individual	NOUN
inlawrev-18007	440	34	’s	’s	PART
inlawrev-18007	440	35	estate	estate	NOUN
inlawrev-18007	440	36	)	)	PUNCT
inlawrev-18007	440	37	.	.	PUNCT
inlawrev-18007	441	1	90	90	NUM
inlawrev-18007	441	2	.	.	PUNCT
inlawrev-18007	442	1	ind	ind	PROPN
inlawrev-18007	442	2	.	.	PUNCT
inlawrev-18007	443	1	code	code	PROPN
inlawrev-18007	443	2	§	§	PROPN
inlawrev-18007	443	3	30	30	NUM
inlawrev-18007	443	4	-	-	SYM
inlawrev-18007	443	5	2	2	NUM
inlawrev-18007	443	6	-	-	PUNCT
inlawrev-18007	443	7	14	14	NUM
inlawrev-18007	443	8	-	-	PUNCT
inlawrev-18007	443	9	15(c)(7	15(c)(7	NUM
inlawrev-18007	443	10	)	)	PUNCT
inlawrev-18007	443	11	.	.	PUNCT
inlawrev-18007	444	1	91	91	NUM
inlawrev-18007	444	2	.	.	PUNCT
inlawrev-18007	445	1	i	i	PRON
inlawrev-18007	445	2	d.	d.	PROPN
inlawrev-18007	445	3	§	§	PROPN
inlawrev-18007	445	4	30	30	NUM
inlawrev-18007	445	5	-	-	SYM
inlawrev-18007	445	6	2	2	NUM
inlawrev-18007	445	7	-	-	PUNCT
inlawrev-18007	445	8	14	14	NUM
inlawrev-18007	445	9	-	-	SYM
inlawrev-18007	445	10	15(d	15(d	NUM
inlawrev-18007	445	11	)	)	PUNCT
inlawrev-18007	445	12	.	.	PUNCT
inlawrev-18007	446	1	92	92	NUM
inlawrev-18007	446	2	.	.	PUNCT
inlawrev-18007	447	1	indiana	indiana	PROPN
inlawrev-18007	447	2	did	do	AUX
inlawrev-18007	447	3	not	not	PART
inlawrev-18007	447	4	adopt	adopt	VERB
inlawrev-18007	447	5	the	the	DET
inlawrev-18007	447	6	provision	provision	NOUN
inlawrev-18007	447	7	in	in	ADP
inlawrev-18007	447	8	the	the	DET
inlawrev-18007	447	9	upaia	upaia	ADJ
inlawrev-18007	447	10	1997	1997	NUM
inlawrev-18007	447	11	that	that	PRON
inlawrev-18007	447	12	prohibited	prohibit	VERB
inlawrev-18007	447	13	an	an	DET
inlawrev-18007	447	14	exercise	exercise	NOUN
inlawrev-18007	447	15	of	of	ADP
inlawrev-18007	447	16	the	the	DET
inlawrev-18007	447	17	power	power	NOUN
inlawrev-18007	447	18	to	to	PART
inlawrev-18007	447	19	adjust	adjust	VERB
inlawrev-18007	447	20	by	by	ADP
inlawrev-18007	447	21	a	a	DET
inlawrev-18007	447	22	non	non	ADJ
inlawrev-18007	447	23	-	-	ADJ
inlawrev-18007	447	24	beneficiary	beneficiary	ADJ
inlawrev-18007	447	25	trustee	trustee	NOUN
inlawrev-18007	447	26	where	where	SCONJ
inlawrev-18007	447	27	the	the	DET
inlawrev-18007	447	28	adjustment	adjustment	NOUN
inlawrev-18007	447	29	would	would	AUX
inlawrev-18007	447	30	benefit	benefit	VERB
inlawrev-18007	447	31	the	the	DET
inlawrev-18007	447	32	trustee	trustee	NOUN
inlawrev-18007	447	33	indirectly	indirectly	ADV
inlawrev-18007	447	34	.	.	PUNCT
inlawrev-18007	448	1	this	this	PRON
inlawrev-18007	448	2	raises	raise	VERB
inlawrev-18007	448	3	the	the	DET
inlawrev-18007	448	4	question	question	NOUN
inlawrev-18007	448	5	of	of	ADP
inlawrev-18007	448	6	whether	whether	SCONJ
inlawrev-18007	448	7	a	a	DET
inlawrev-18007	448	8	non	non	ADJ
inlawrev-18007	448	9	-	-	ADJ
inlawrev-18007	448	10	beneficiary	beneficiary	ADJ
inlawrev-18007	448	11	co	co	NOUN
inlawrev-18007	448	12	-	-	NOUN
inlawrev-18007	448	13	trustee	trustee	NOUN
inlawrev-18007	448	14	could	could	AUX
inlawrev-18007	448	15	be	be	AUX
inlawrev-18007	448	16	the	the	DET
inlawrev-18007	448	17	spouse	spouse	NOUN
inlawrev-18007	448	18	or	or	CCONJ
inlawrev-18007	448	19	child	child	NOUN
inlawrev-18007	448	20	of	of	ADP
inlawrev-18007	448	21	a	a	DET
inlawrev-18007	448	22	beneficiary	beneficiary	NOUN
inlawrev-18007	448	23	.	.	PUNCT
inlawrev-18007	449	1	if	if	SCONJ
inlawrev-18007	449	2	such	such	DET
inlawrev-18007	449	3	a	a	DET
inlawrev-18007	449	4	person	person	NOUN
inlawrev-18007	449	5	is	be	AUX
inlawrev-18007	449	6	appointed	appoint	VERB
inlawrev-18007	449	7	co	co	NOUN
inlawrev-18007	449	8	-	-	NOUN
inlawrev-18007	449	9	trustee	trustee	NOUN
inlawrev-18007	449	10	,	,	PUNCT
inlawrev-18007	449	11	the	the	DET
inlawrev-18007	449	12	trustee	trustee	NOUN
inlawrev-18007	449	13	’s	’s	PART
inlawrev-18007	449	14	duty	duty	NOUN
inlawrev-18007	449	15	of	of	ADP
inlawrev-18007	449	16	loyalty	loyalty	NOUN
inlawrev-18007	449	17	,	,	PUNCT
inlawrev-18007	449	18	described	describe	VERB
inlawrev-18007	449	19	in	in	ADP
inlawrev-18007	449	20	the	the	DET
inlawrev-18007	449	21	restatement	restatement	NOUN
inlawrev-18007	449	22	(	(	PUNCT
inlawrev-18007	449	23	third	third	ADJ
inlawrev-18007	449	24	)	)	PUNCT
inlawrev-18007	449	25	of	of	ADP
inlawrev-18007	449	26	trusts	trust	NOUN
inlawrev-18007	449	27	§	§	PROPN
inlawrev-18007	449	28	78	78	NUM
inlawrev-18007	449	29	as	as	ADP
inlawrev-18007	449	30	the	the	DET
inlawrev-18007	449	31	“	"	PUNCT
inlawrev-18007	449	32	duty	duty	NOUN
inlawrev-18007	449	33	to	to	PART
inlawrev-18007	449	34	administer	administer	VERB
inlawrev-18007	449	35	the	the	DET
inlawrev-18007	449	36	trust	trust	NOUN
inlawrev-18007	449	37	solely	solely	ADV
inlawrev-18007	449	38	in	in	ADP
inlawrev-18007	449	39	the	the	DET
inlawrev-18007	449	40	interest	interest	NOUN
inlawrev-18007	449	41	of	of	ADP
inlawrev-18007	449	42	the	the	DET
inlawrev-18007	449	43	beneficiaries	beneficiary	NOUN
inlawrev-18007	449	44	,	,	PUNCT
inlawrev-18007	449	45	”	"	PUNCT
inlawrev-18007	449	46	probably	probably	ADV
inlawrev-18007	449	47	precludes	preclude	VERB
inlawrev-18007	449	48	such	such	DET
inlawrev-18007	449	49	a	a	DET
inlawrev-18007	449	50	co	co	NOUN
inlawrev-18007	449	51	-	-	NOUN
inlawrev-18007	449	52	trustee	trustee	NOUN
inlawrev-18007	449	53	from	from	ADP
inlawrev-18007	449	54	acting	act	VERB
inlawrev-18007	449	55	improperly	improperly	ADV
inlawrev-18007	449	56	to	to	ADP
inlawrev-18007	449	57	his	his	PRON
inlawrev-18007	449	58	or	or	CCONJ
inlawrev-18007	449	59	her	her	PRON
inlawrev-18007	449	60	own	own	ADJ
inlawrev-18007	449	61	benefit	benefit	NOUN
inlawrev-18007	449	62	.	.	PUNCT
inlawrev-18007	450	1	restatement	restatement	NOUN
inlawrev-18007	450	2	(	(	PUNCT
inlawrev-18007	450	3	third	third	ADJ
inlawrev-18007	450	4	)	)	PUNCT
inlawrev-18007	450	5	of	of	ADP
inlawrev-18007	450	6	trusts	trust	NOUN
inlawrev-18007	450	7	§	§	PROPN
inlawrev-18007	450	8	78	78	NUM
inlawrev-18007	450	9	.	.	PUNCT
inlawrev-18007	450	10	93	93	NUM
inlawrev-18007	450	11	.	.	PUNCT
inlawrev-18007	451	1	ind	ind	PROPN
inlawrev-18007	451	2	.	.	PUNCT
inlawrev-18007	452	1	code	code	PROPN
inlawrev-18007	452	2	§	§	PROPN
inlawrev-18007	452	3	30	30	NUM
inlawrev-18007	452	4	-	-	SYM
inlawrev-18007	452	5	2	2	NUM
inlawrev-18007	452	6	-	-	PUNCT
inlawrev-18007	452	7	14	14	NUM
inlawrev-18007	452	8	-	-	PUNCT
inlawrev-18007	452	9	15(c)(5	15(c)(5	NUM
inlawrev-18007	452	10	)	)	PUNCT
inlawrev-18007	452	11	.	.	PUNCT
inlawrev-18007	453	1	856	856	NUM
inlawrev-18007	453	2	indiana	indiana	PROPN
inlawrev-18007	453	3	law	law	PROPN
inlawrev-18007	453	4	review	review	NOUN
inlawrev-18007	453	5	[	[	X
inlawrev-18007	453	6	vol	vol	NOUN
inlawrev-18007	453	7	.	.	PUNCT
inlawrev-18007	453	8	45:841	45:841	NUM
inlawrev-18007	454	1	a	a	DET
inlawrev-18007	454	2	grantor	grantor	NOUN
inlawrev-18007	454	3	trust.94	trust.94	NOUN
inlawrev-18007	454	4	a	a	DET
inlawrev-18007	454	5	qualified	qualified	ADJ
inlawrev-18007	454	6	nim	nim	PROPN
inlawrev-18007	454	7	crut	crut	NOUN
inlawrev-18007	454	8	is	be	AUX
inlawrev-18007	454	9	not	not	PART
inlawrev-18007	454	10	a	a	DET
inlawrev-18007	454	11	grantor	grantor	NOUN
inlawrev-18007	454	12	trust	trust	NOUN
inlawrev-18007	454	13	.	.	PUNCT
inlawrev-18007	455	1	for	for	ADP
inlawrev-18007	455	2	example	example	NOUN
inlawrev-18007	455	3	,	,	PUNCT
inlawrev-18007	455	4	notwithstanding95	notwithstanding95	NOUN
inlawrev-18007	455	5	the	the	DET
inlawrev-18007	455	6	general	general	ADJ
inlawrev-18007	455	7	rule	rule	NOUN
inlawrev-18007	455	8	that	that	SCONJ
inlawrev-18007	455	9	a	a	DET
inlawrev-18007	455	10	retained	retain	VERB
inlawrev-18007	455	11	right	right	NOUN
inlawrev-18007	455	12	to	to	PART
inlawrev-18007	455	13	income	income	VERB
inlawrev-18007	455	14	from	from	ADP
inlawrev-18007	455	15	a	a	DET
inlawrev-18007	455	16	trust	trust	NOUN
inlawrev-18007	455	17	will	will	AUX
inlawrev-18007	455	18	cause	cause	VERB
inlawrev-18007	455	19	the	the	DET
inlawrev-18007	455	20	grantor	grantor	NOUN
inlawrev-18007	455	21	to	to	PART
inlawrev-18007	455	22	be	be	AUX
inlawrev-18007	455	23	treated	treat	VERB
inlawrev-18007	455	24	as	as	ADP
inlawrev-18007	455	25	the	the	DET
inlawrev-18007	455	26	owner	owner	NOUN
inlawrev-18007	455	27	of	of	ADP
inlawrev-18007	455	28	the	the	DET
inlawrev-18007	455	29	trust	trust	NOUN
inlawrev-18007	455	30	,	,	PUNCT
inlawrev-18007	455	31	by	by	ADP
inlawrev-18007	455	32	rule	rule	NOUN
inlawrev-18007	455	33	a	a	DET
inlawrev-18007	455	34	nim	nim	PROPN
inlawrev-18007	455	35	crut	crut	NOUN
inlawrev-18007	455	36	is	be	AUX
inlawrev-18007	455	37	not	not	PART
inlawrev-18007	455	38	a	a	DET
inlawrev-18007	455	39	grantor	grantor	NOUN
inlawrev-18007	455	40	trust96	trust96	NOUN
inlawrev-18007	455	41	simply	simply	ADV
inlawrev-18007	455	42	because	because	SCONJ
inlawrev-18007	455	43	the	the	DET
inlawrev-18007	455	44	grantor	grantor	NOUN
inlawrev-18007	455	45	or	or	CCONJ
inlawrev-18007	455	46	the	the	DET
inlawrev-18007	455	47	grantor	grantor	NOUN
inlawrev-18007	455	48	’s	’s	PART
inlawrev-18007	455	49	spouse	spouse	NOUN
inlawrev-18007	455	50	are	be	AUX
inlawrev-18007	455	51	income	income	NOUN
inlawrev-18007	455	52	beneficiaries	beneficiary	NOUN
inlawrev-18007	455	53	of	of	ADP
inlawrev-18007	455	54	the	the	DET
inlawrev-18007	455	55	trust	trust	NOUN
inlawrev-18007	455	56	.	.	PUNCT
inlawrev-18007	456	1	however	however	ADV
inlawrev-18007	456	2	,	,	PUNCT
inlawrev-18007	456	3	a	a	DET
inlawrev-18007	456	4	trust	trust	NOUN
inlawrev-18007	456	5	,	,	PUNCT
inlawrev-18007	456	6	including	include	VERB
inlawrev-18007	456	7	a	a	DET
inlawrev-18007	456	8	nim	nim	PROPN
inlawrev-18007	456	9	crut	crut	NOUN
inlawrev-18007	456	10	,	,	PUNCT
inlawrev-18007	456	11	is	be	AUX
inlawrev-18007	456	12	a	a	DET
inlawrev-18007	456	13	grantor	grantor	NOUN
inlawrev-18007	456	14	trust	trust	NOUN
inlawrev-18007	456	15	where	where	SCONJ
inlawrev-18007	456	16	“	"	PUNCT
inlawrev-18007	456	17	the97	the97	VERB
inlawrev-18007	456	18	beneficial	beneficial	ADJ
inlawrev-18007	456	19	enjoyment	enjoyment	NOUN
inlawrev-18007	456	20	of	of	ADP
inlawrev-18007	456	21	the	the	DET
inlawrev-18007	456	22	corpus	corpus	NOUN
inlawrev-18007	456	23	or	or	CCONJ
inlawrev-18007	456	24	the	the	DET
inlawrev-18007	456	25	income	income	NOUN
inlawrev-18007	456	26	therefrom	therefrom	NOUN
inlawrev-18007	456	27	is	be	AUX
inlawrev-18007	456	28	subject	subject	ADJ
inlawrev-18007	456	29	to	to	ADP
inlawrev-18007	456	30	a	a	DET
inlawrev-18007	456	31	power	power	NOUN
inlawrev-18007	456	32	of	of	ADP
inlawrev-18007	456	33	disposition	disposition	NOUN
inlawrev-18007	456	34	,	,	PUNCT
inlawrev-18007	456	35	exercisable	exercisable	ADJ
inlawrev-18007	456	36	by	by	ADP
inlawrev-18007	456	37	the	the	DET
inlawrev-18007	456	38	grantor	grantor	NOUN
inlawrev-18007	456	39	or	or	CCONJ
inlawrev-18007	456	40	a	a	DET
inlawrev-18007	456	41	nonadverse	nonadverse	NOUN
inlawrev-18007	456	42	party	party	NOUN
inlawrev-18007	456	43	,	,	PUNCT
inlawrev-18007	456	44	or	or	CCONJ
inlawrev-18007	456	45	both	both	PRON
inlawrev-18007	456	46	,	,	PUNCT
inlawrev-18007	456	47	without	without	ADP
inlawrev-18007	456	48	the	the	DET
inlawrev-18007	456	49	approval	approval	NOUN
inlawrev-18007	456	50	or	or	CCONJ
inlawrev-18007	456	51	consent	consent	NOUN
inlawrev-18007	456	52	of	of	ADP
inlawrev-18007	456	53	any	any	DET
inlawrev-18007	456	54	adverse	adverse	ADJ
inlawrev-18007	456	55	party	party	NOUN
inlawrev-18007	456	56	.	.	PUNCT
inlawrev-18007	457	1	”98	”98	PROPN
inlawrev-18007	458	1	w	w	ADP
inlawrev-18007	458	2	here	here	ADV
inlawrev-18007	458	3	the	the	DET
inlawrev-18007	458	4	power	power	NOUN
inlawrev-18007	458	5	to	to	PART
inlawrev-18007	458	6	adjust	adjust	VERB
inlawrev-18007	458	7	is	be	AUX
inlawrev-18007	458	8	exercisable	exercisable	ADJ
inlawrev-18007	458	9	by	by	ADP
inlawrev-18007	458	10	the	the	DET
inlawrev-18007	458	11	grantor	grantor	NOUN
inlawrev-18007	458	12	or	or	CCONJ
inlawrev-18007	458	13	a	a	DET
inlawrev-18007	458	14	nonadverse	nonadverse	NOUN
inlawrev-18007	458	15	party	party	NOUN
inlawrev-18007	458	16	,	,	PUNCT
inlawrev-18007	458	17	or	or	CCONJ
inlawrev-18007	458	18	both	both	PRON
inlawrev-18007	458	19	,	,	PUNCT
inlawrev-18007	458	20	it	it	PRON
inlawrev-18007	458	21	is	be	AUX
inlawrev-18007	458	22	likely	likely	ADJ
inlawrev-18007	458	23	that	that	SCONJ
inlawrev-18007	458	24	the	the	DET
inlawrev-18007	458	25	power	power	NOUN
inlawrev-18007	458	26	to	to	PART
inlawrev-18007	458	27	adjust	adjust	VERB
inlawrev-18007	458	28	is	be	AUX
inlawrev-18007	458	29	a	a	DET
inlawrev-18007	458	30	power	power	NOUN
inlawrev-18007	458	31	of	of	ADP
inlawrev-18007	458	32	disposition	disposition	NOUN
inlawrev-18007	458	33	over	over	ADP
inlawrev-18007	458	34	trust	trust	NOUN
inlawrev-18007	458	35	income	income	NOUN
inlawrev-18007	458	36	that	that	PRON
inlawrev-18007	458	37	would	would	AUX
inlawrev-18007	458	38	cause	cause	VERB
inlawrev-18007	458	39	the	the	DET
inlawrev-18007	458	40	trust	trust	NOUN
inlawrev-18007	458	41	to	to	PART
inlawrev-18007	458	42	be	be	AUX
inlawrev-18007	458	43	a	a	DET
inlawrev-18007	458	44	grantor	grantor	NOUN
inlawrev-18007	458	45	trust	trust	NOUN
inlawrev-18007	458	46	.	.	PUNCT
inlawrev-18007	459	1	the	the	DET
inlawrev-18007	459	2	power	power	NOUN
inlawrev-18007	459	3	to	to	PART
inlawrev-18007	459	4	adjust	adjust	VERB
inlawrev-18007	459	5	can	can	AUX
inlawrev-18007	459	6	only	only	ADV
inlawrev-18007	459	7	be	be	AUX
inlawrev-18007	459	8	exercised	exercise	VERB
inlawrev-18007	459	9	where	where	SCONJ
inlawrev-18007	459	10	the	the	DET
inlawrev-18007	459	11	am	am	NOUN
inlawrev-18007	459	12	ount	ount	ADJ
inlawrev-18007	459	13	to	to	PART
inlawrev-18007	459	14	be	be	AUX
inlawrev-18007	459	15	distributed	distribute	VERB
inlawrev-18007	459	16	to	to	ADP
inlawrev-18007	459	17	income	income	NOUN
inlawrev-18007	459	18	beneficiaries	beneficiary	NOUN
inlawrev-18007	459	19	is	be	AUX
inlawrev-18007	459	20	described	describe	VERB
inlawrev-18007	459	21	by	by	ADP
inlawrev-18007	459	22	reference	reference	NOUN
inlawrev-18007	459	23	to	to	PART
inlawrev-18007	459	24	trust	trust	VERB
inlawrev-18007	459	25	income	income	NOUN
inlawrev-18007	459	26	.	.	PUNCT
inlawrev-18007	460	1	m	m	AUX
inlawrev-18007	460	2	oreover	oreover	ADJ
inlawrev-18007	460	3	,	,	PUNCT
inlawrev-18007	460	4	any	any	DET
inlawrev-18007	460	5	adjustment	adjustment	NOUN
inlawrev-18007	460	6	between	between	ADP
inlawrev-18007	460	7	income	income	NOUN
inlawrev-18007	460	8	and	and	CCONJ
inlawrev-18007	460	9	principal	principal	NOUN
inlawrev-18007	460	10	necessarily	necessarily	ADV
inlawrev-18007	460	11	has	have	VERB
inlawrev-18007	460	12	a	a	DET
inlawrev-18007	460	13	direct	direct	ADJ
inlawrev-18007	460	14	effect	effect	NOUN
inlawrev-18007	460	15	on	on	ADP
inlawrev-18007	460	16	the	the	DET
inlawrev-18007	460	17	amount	amount	NOUN
inlawrev-18007	460	18	of	of	ADP
inlawrev-18007	460	19	income	income	NOUN
inlawrev-18007	460	20	to	to	PART
inlawrev-18007	460	21	be	be	AUX
inlawrev-18007	460	22	distributed	distribute	VERB
inlawrev-18007	460	23	.	.	PUNCT
inlawrev-18007	461	1	as	as	ADP
inlawrev-18007	461	2	a	a	DET
inlawrev-18007	461	3	power	power	NOUN
inlawrev-18007	461	4	that	that	PRON
inlawrev-18007	461	5	necessarily	necessarily	ADV
inlawrev-18007	461	6	affects	affect	VERB
inlawrev-18007	461	7	the	the	DET
inlawrev-18007	461	8	disposition	disposition	NOUN
inlawrev-18007	461	9	of	of	ADP
inlawrev-18007	461	10	trust	trust	NOUN
inlawrev-18007	461	11	income	income	NOUN
inlawrev-18007	461	12	,	,	PUNCT
inlawrev-18007	461	13	it	it	PRON
inlawrev-18007	461	14	is	be	AUX
inlawrev-18007	461	15	probable	probable	ADJ
inlawrev-18007	461	16	that	that	SCONJ
inlawrev-18007	461	17	the	the	DET
inlawrev-18007	461	18	irs	irs	PROPN
inlawrev-18007	461	19	would	would	AUX
inlawrev-18007	461	20	characterize	characterize	VERB
inlawrev-18007	461	21	the	the	DET
inlawrev-18007	461	22	power	power	NOUN
inlawrev-18007	461	23	to	to	PART
inlawrev-18007	461	24	adjust	adjust	VERB
inlawrev-18007	461	25	as	as	ADP
inlawrev-18007	461	26	a	a	DET
inlawrev-18007	461	27	“	"	PUNCT
inlawrev-18007	461	28	power	power	NOUN
inlawrev-18007	461	29	of	of	ADP
inlawrev-18007	461	30	disposition	disposition	NOUN
inlawrev-18007	461	31	”	"	PUNCT
inlawrev-18007	461	32	controlling	control	VERB
inlawrev-18007	461	33	the	the	DET
inlawrev-18007	461	34	“	"	PUNCT
inlawrev-18007	461	35	beneficial	beneficial	ADJ
inlawrev-18007	461	36	enjoyment	enjoyment	NOUN
inlawrev-18007	461	37	”	"	PUNCT
inlawrev-18007	461	38	of	of	ADP
inlawrev-18007	461	39	the	the	DET
inlawrev-18007	461	40	income	income	NOUN
inlawrev-18007	461	41	of	of	ADP
inlawrev-18007	461	42	the	the	DET
inlawrev-18007	461	43	trust	trust	NOUN
inlawrev-18007	461	44	.	.	PUNCT
inlawrev-18007	462	1	therefore	therefore	ADV
inlawrev-18007	462	2	,	,	PUNCT
inlawrev-18007	462	3	even	even	ADV
inlawrev-18007	462	4	if	if	SCONJ
inlawrev-18007	462	5	the	the	DET
inlawrev-18007	462	6	terms	term	NOUN
inlawrev-18007	462	7	of	of	ADP
inlawrev-18007	462	8	the	the	DET
inlawrev-18007	462	9	trust	trust	NOUN
inlawrev-18007	462	10	agreem	agreem	PROPN
inlawrev-18007	462	11	ent	ent	PROPN
inlawrev-18007	462	12	do	do	AUX
inlawrev-18007	462	13	not	not	PART
inlawrev-18007	462	14	limit	limit	VERB
inlawrev-18007	462	15	the	the	DET
inlawrev-18007	462	16	grantor	grantor	NOUN
inlawrev-18007	462	17	’s	’s	PART
inlawrev-18007	462	18	exercise	exercise	NOUN
inlawrev-18007	462	19	of	of	ADP
inlawrev-18007	462	20	the	the	DET
inlawrev-18007	462	21	power	power	NOUN
inlawrev-18007	462	22	to	to	PART
inlawrev-18007	462	23	adjust	adjust	VERB
inlawrev-18007	462	24	,	,	PUNCT
inlawrev-18007	462	25	a	a	DET
inlawrev-18007	462	26	grantor	grantor	NOUN
inlawrev-18007	462	27	who	who	PRON
inlawrev-18007	462	28	is	be	AUX
inlawrev-18007	462	29	the	the	DET
inlawrev-18007	462	30	trustee	trustee	NOUN
inlawrev-18007	462	31	of	of	ADP
inlawrev-18007	462	32	a	a	DET
inlawrev-18007	462	33	nim	nim	PROPN
inlawrev-18007	462	34	crut	crut	NOUN
inlawrev-18007	462	35	should	should	AUX
inlawrev-18007	462	36	not	not	PART
inlawrev-18007	462	37	exercise	exercise	VERB
inlawrev-18007	462	38	the	the	DET
inlawrev-18007	462	39	power	power	NOUN
inlawrev-18007	462	40	to	to	PART
inlawrev-18007	462	41	adjust	adjust	VERB
inlawrev-18007	462	42	,	,	PUNCT
inlawrev-18007	462	43	but	but	CCONJ
inlawrev-18007	462	44	rather	rather	ADV
inlawrev-18007	462	45	should	should	AUX
inlawrev-18007	462	46	defer	defer	VERB
inlawrev-18007	462	47	such	such	DET
inlawrev-18007	462	48	an	an	DET
inlawrev-18007	462	49	exercise	exercise	NOUN
inlawrev-18007	462	50	to	to	ADP
inlawrev-18007	462	51	a	a	DET
inlawrev-18007	462	52	co	co	NOUN
inlawrev-18007	462	53	-	-	NOUN
inlawrev-18007	462	54	trustee	trustee	NOUN
inlawrev-18007	462	55	who	who	PRON
inlawrev-18007	462	56	is	be	AUX
inlawrev-18007	462	57	neither	neither	CCONJ
inlawrev-18007	462	58	a	a	DET
inlawrev-18007	462	59	grantor	grantor	NOUN
inlawrev-18007	462	60	nor	nor	CCONJ
inlawrev-18007	462	61	a	a	DET
inlawrev-18007	462	62	beneficiary	beneficiary	NOUN
inlawrev-18007	462	63	.	.	PUNCT
inlawrev-18007	463	1	3	3	X
inlawrev-18007	463	2	.	.	X
inlawrev-18007	463	3	prohibition	prohibition	NOUN
inlawrev-18007	463	4	on	on	ADP
inlawrev-18007	463	5	changing	change	VERB
inlawrev-18007	463	6	a	a	DET
inlawrev-18007	463	7	fixed	fix	VERB
inlawrev-18007	463	8	annuity	annuity	NOUN
inlawrev-18007	463	9	or	or	CCONJ
inlawrev-18007	463	10	u	u	PROPN
inlawrev-18007	463	11	nitrust	nitrust	NOUN
inlawrev-18007	463	12	amount	amount	NOUN
inlawrev-18007	463	13	.	.	PUNCT
inlawrev-18007	463	14	—	—	PUNCT
inlawrev-18007	464	1	indiana	indiana	PROPN
inlawrev-18007	464	2	code	code	PROPN
inlawrev-18007	464	3	section	section	NOUN
inlawrev-18007	464	4	30	30	NUM
inlawrev-18007	464	5	-	-	SYM
inlawrev-18007	464	6	2	2	NUM
inlawrev-18007	464	7	-	-	PUNCT
inlawrev-18007	464	8	14	14	NUM
inlawrev-18007	464	9	-	-	PUNCT
inlawrev-18007	464	10	15(c)(3	15(c)(3	NUM
inlawrev-18007	464	11	)	)	PUNCT
inlawrev-18007	464	12	prohibits	prohibit	VERB
inlawrev-18007	464	13	an	an	DET
inlawrev-18007	464	14	exercise	exercise	NOUN
inlawrev-18007	464	15	of	of	ADP
inlawrev-18007	464	16	the	the	DET
inlawrev-18007	464	17	power	power	NOUN
inlawrev-18007	464	18	to	to	PART
inlawrev-18007	464	19	adjust	adjust	VERB
inlawrev-18007	464	20	“	"	PUNCT
inlawrev-18007	464	21	that	that	PRON
inlawrev-18007	464	22	changes	change	VERB
inlawrev-18007	464	23	the	the	DET
inlawrev-18007	464	24	amount	amount	NOUN
inlawrev-18007	464	25	payable	payable	ADJ
inlawrev-18007	464	26	to	to	ADP
inlawrev-18007	464	27	a	a	DET
inlawrev-18007	464	28	beneficiary	beneficiary	NOUN
inlawrev-18007	464	29	as	as	ADP
inlawrev-18007	464	30	a	a	DET
inlawrev-18007	464	31	fixed	fix	VERB
inlawrev-18007	464	32	annuity	annuity	NOUN
inlawrev-18007	464	33	or	or	CCONJ
inlawrev-18007	464	34	a	a	DET
inlawrev-18007	464	35	fixed	fix	VERB
inlawrev-18007	464	36	fraction	fraction	NOUN
inlawrev-18007	464	37	of	of	ADP
inlawrev-18007	464	38	the	the	DET
inlawrev-18007	464	39	value	value	NOUN
inlawrev-18007	464	40	of	of	ADP
inlawrev-18007	464	41	the	the	DET
inlawrev-18007	464	42	trust	trust	NOUN
inlawrev-18007	464	43	assets	asset	NOUN
inlawrev-18007	464	44	.	.	PUNCT
inlawrev-18007	464	45	”	"	PUNCT
inlawrev-18007	465	1	referring	refer	VERB
inlawrev-18007	465	2	to	to	ADP
inlawrev-18007	465	3	this	this	DET
inlawrev-18007	465	4	provision	provision	NOUN
inlawrev-18007	465	5	,	,	PUNCT
inlawrev-18007	465	6	the	the	DET
inlawrev-18007	465	7	comments	comment	NOUN
inlawrev-18007	465	8	state99	state99	ADJ
inlawrev-18007	465	9	that	that	SCONJ
inlawrev-18007	465	10	“	"	PUNCT
inlawrev-18007	465	11	a	a	DET
inlawrev-18007	465	12	beneficiary	beneficiary	NOUN
inlawrev-18007	465	13	’s	’s	PART
inlawrev-18007	465	14	right	right	NOUN
inlawrev-18007	465	15	to	to	PART
inlawrev-18007	465	16	receive	receive	VERB
inlawrev-18007	465	17	a	a	DET
inlawrev-18007	465	18	fixed	fix	VERB
inlawrev-18007	465	19	annuity	annuity	NOUN
inlawrev-18007	465	20	or	or	CCONJ
inlawrev-18007	465	21	a	a	DET
inlawrev-18007	465	22	fixed	fix	VERB
inlawrev-18007	465	23	fraction	fraction	NOUN
inlawrev-18007	465	24	of	of	ADP
inlawrev-18007	465	25	the	the	DET
inlawrev-18007	465	26	value	value	NOUN
inlawrev-18007	465	27	of	of	ADP
inlawrev-18007	465	28	a	a	DET
inlawrev-18007	465	29	trust	trust	NOUN
inlawrev-18007	465	30	’s	’s	PART
inlawrev-18007	465	31	assets	asset	NOUN
inlawrev-18007	465	32	is	be	AUX
inlawrev-18007	465	33	not	not	PART
inlawrev-18007	465	34	subject	subject	ADJ
inlawrev-18007	465	35	to	to	ADP
inlawrev-18007	465	36	[	[	PUNCT
inlawrev-18007	465	37	the	the	DET
inlawrev-18007	465	38	power	power	NOUN
inlawrev-18007	465	39	to	to	PART
inlawrev-18007	465	40	adjust	adjust	VERB
inlawrev-18007	465	41	]	]	PUNCT
inlawrev-18007	465	42	.	.	PUNCT
inlawrev-18007	465	43	”	"	PUNCT
inlawrev-18007	466	1	one100	one100	NOUN
inlawrev-18007	466	2	commentator	commentator	NOUN
inlawrev-18007	466	3	suggests	suggest	VERB
inlawrev-18007	466	4	that	that	SCONJ
inlawrev-18007	466	5	this	this	DET
inlawrev-18007	466	6	comment	comment	NOUN
inlawrev-18007	466	7	“	"	PUNCT
inlawrev-18007	466	8	seem[s	seem[s	PROPN
inlawrev-18007	466	9	]	]	PUNCT
inlawrev-18007	466	10	to	to	PART
inlawrev-18007	466	11	indicate	indicate	VERB
inlawrev-18007	466	12	that	that	SCONJ
inlawrev-18007	467	1	[	[	X
inlawrev-18007	467	2	upaia	upaia	ADJ
inlawrev-18007	467	3	1997	1997	NUM
inlawrev-18007	467	4	94	94	NUM
inlawrev-18007	467	5	.	.	PUNCT
inlawrev-18007	468	1	the	the	DET
inlawrev-18007	468	2	term	term	NOUN
inlawrev-18007	468	3	“	"	PUNCT
inlawrev-18007	468	4	grantor	grantor	NOUN
inlawrev-18007	468	5	trust	trust	NOUN
inlawrev-18007	468	6	”	"	PUNCT
inlawrev-18007	468	7	is	be	AUX
inlawrev-18007	468	8	derived	derive	VERB
inlawrev-18007	468	9	from	from	ADP
inlawrev-18007	468	10	i.r.c	i.r.c	NOUN
inlawrev-18007	468	11	.	.	PUNCT
inlawrev-18007	469	1	§	§	PROPN
inlawrev-18007	469	2	671	671	NUM
inlawrev-18007	469	3	which	which	PRON
inlawrev-18007	469	4	provides	provide	VERB
inlawrev-18007	469	5	that	that	SCONJ
inlawrev-18007	469	6	“	"	PUNCT
inlawrev-18007	469	7	[	[	X
inlawrev-18007	469	8	w]here	w]here	PROPN
inlawrev-18007	469	9	.	.	PUNCT
inlawrev-18007	469	10	.	.	PUNCT
inlawrev-18007	469	11	.	.	PUNCT
inlawrev-18007	470	1	the	the	DET
inlawrev-18007	470	2	grantor	grantor	NOUN
inlawrev-18007	470	3	.	.	PUNCT
inlawrev-18007	470	4	.	.	PUNCT
inlawrev-18007	470	5	.	.	PUNCT
inlawrev-18007	471	1	[	[	X
inlawrev-18007	471	2	is	be	AUX
inlawrev-18007	471	3	]	]	PUNCT
inlawrev-18007	471	4	treated	treat	VERB
inlawrev-18007	471	5	as	as	ADP
inlawrev-18007	471	6	the	the	DET
inlawrev-18007	471	7	owner	owner	NOUN
inlawrev-18007	471	8	of	of	ADP
inlawrev-18007	471	9	any	any	DET
inlawrev-18007	471	10	portion	portion	NOUN
inlawrev-18007	471	11	of	of	ADP
inlawrev-18007	471	12	a	a	DET
inlawrev-18007	471	13	trust	trust	NOUN
inlawrev-18007	471	14	,	,	PUNCT
inlawrev-18007	471	15	there	there	PRON
inlawrev-18007	471	16	shall	shall	AUX
inlawrev-18007	471	17	then	then	ADV
inlawrev-18007	471	18	be	be	AUX
inlawrev-18007	471	19	included	include	VERB
inlawrev-18007	471	20	in	in	ADP
inlawrev-18007	471	21	computing	compute	VERB
inlawrev-18007	471	22	the	the	DET
inlawrev-18007	471	23	taxable	taxable	ADJ
inlawrev-18007	471	24	income	income	NOUN
inlawrev-18007	471	25	and	and	CCONJ
inlawrev-18007	471	26	credits	credit	NOUN
inlawrev-18007	471	27	of	of	ADP
inlawrev-18007	471	28	the	the	DET
inlawrev-18007	471	29	grantor	grantor	NOUN
inlawrev-18007	471	30	.	.	PUNCT
inlawrev-18007	471	31	.	.	PUNCT
inlawrev-18007	472	1	.	.	PUNCT
inlawrev-18007	473	1	those	those	DET
inlawrev-18007	473	2	items	item	NOUN
inlawrev-18007	473	3	of	of	ADP
inlawrev-18007	473	4	income	income	NOUN
inlawrev-18007	473	5	,	,	PUNCT
inlawrev-18007	473	6	deductions	deduction	NOUN
inlawrev-18007	473	7	,	,	PUNCT
inlawrev-18007	473	8	and	and	CCONJ
inlawrev-18007	473	9	credits	credit	NOUN
inlawrev-18007	473	10	against	against	ADP
inlawrev-18007	473	11	tax	tax	NOUN
inlawrev-18007	473	12	of	of	ADP
inlawrev-18007	473	13	the	the	DET
inlawrev-18007	473	14	trust	trust	NOUN
inlawrev-18007	473	15	which	which	PRON
inlawrev-18007	473	16	are	be	AUX
inlawrev-18007	473	17	attributable	attributable	ADJ
inlawrev-18007	473	18	to	to	ADP
inlawrev-18007	473	19	that	that	DET
inlawrev-18007	473	20	portion	portion	NOUN
inlawrev-18007	473	21	of	of	ADP
inlawrev-18007	473	22	the	the	DET
inlawrev-18007	473	23	trust	trust	NOUN
inlawrev-18007	473	24	.	.	PUNCT
inlawrev-18007	473	25	.	.	PUNCT
inlawrev-18007	473	26	.	.	PUNCT
inlawrev-18007	473	27	.	.	PUNCT
inlawrev-18007	473	28	”	"	PUNCT
inlawrev-18007	474	1	(	(	PUNCT
inlawrev-18007	474	2	emphasis	emphasis	NOUN
inlawrev-18007	474	3	added	add	VERB
inlawrev-18007	474	4	)	)	PUNCT
inlawrev-18007	474	5	.	.	PUNCT
inlawrev-18007	475	1	i.r.c	i.r.c	NOUN
inlawrev-18007	475	2	.	.	PUNCT
inlawrev-18007	476	1	§	§	PROPN
inlawrev-18007	476	2	671	671	NUM
inlawrev-18007	476	3	(	(	PUNCT
inlawrev-18007	476	4	2006	2006	NUM
inlawrev-18007	476	5	)	)	PUNCT
inlawrev-18007	476	6	.	.	PUNCT
inlawrev-18007	477	1	95	95	NUM
inlawrev-18007	477	2	.	.	PUNCT
inlawrev-18007	478	1	see	see	VERB
inlawrev-18007	478	2	treas	treas	PROPN
inlawrev-18007	478	3	.	.	PUNCT
inlawrev-18007	479	1	reg	reg	PROPN
inlawrev-18007	479	2	.	.	PUNCT
inlawrev-18007	480	1	§	§	PROPN
inlawrev-18007	480	2	1.664	1.664	NUM
inlawrev-18007	480	3	-	-	SYM
inlawrev-18007	480	4	1(a)(4	1(a)(4	NUM
inlawrev-18007	480	5	)	)	PUNCT
inlawrev-18007	480	6	(	(	PUNCT
inlawrev-18007	480	7	1972	1972	NUM
inlawrev-18007	480	8	)	)	PUNCT
inlawrev-18007	480	9	.	.	PUNCT
inlawrev-18007	481	1	96	96	NUM
inlawrev-18007	481	2	.	.	PUNCT
inlawrev-18007	481	3	i.r.c	i.r.c	NOUN
inlawrev-18007	481	4	.	.	PUNCT
inlawrev-18007	482	1	§	§	PROPN
inlawrev-18007	482	2	677(a	677(a	PROPN
inlawrev-18007	482	3	)	)	PUNCT
inlawrev-18007	482	4	(	(	PUNCT
inlawrev-18007	482	5	2006	2006	NUM
inlawrev-18007	482	6	)	)	PUNCT
inlawrev-18007	482	7	(	(	PUNCT
inlawrev-18007	482	8	“	"	PUNCT
inlawrev-18007	482	9	the	the	DET
inlawrev-18007	482	10	grantor	grantor	NOUN
inlawrev-18007	482	11	shall	shall	AUX
inlawrev-18007	482	12	be	be	AUX
inlawrev-18007	482	13	treated	treat	VERB
inlawrev-18007	482	14	as	as	ADP
inlawrev-18007	482	15	the	the	DET
inlawrev-18007	482	16	owner	owner	NOUN
inlawrev-18007	482	17	of	of	ADP
inlawrev-18007	482	18	any	any	DET
inlawrev-18007	482	19	portion	portion	NOUN
inlawrev-18007	482	20	of	of	ADP
inlawrev-18007	482	21	a	a	DET
inlawrev-18007	482	22	trust	trust	NOUN
inlawrev-18007	482	23	.	.	PUNCT
inlawrev-18007	482	24	.	.	PUNCT
inlawrev-18007	483	1	.	.	PUNCT
inlawrev-18007	484	1	whose	whose	DET
inlawrev-18007	484	2	income	income	NOUN
inlawrev-18007	484	3	.	.	PUNCT
inlawrev-18007	484	4	.	.	PUNCT
inlawrev-18007	484	5	.	.	PUNCT
inlawrev-18007	484	6	is	be	AUX
inlawrev-18007	484	7	,	,	PUNCT
inlawrev-18007	484	8	or	or	CCONJ
inlawrev-18007	484	9	.	.	PUNCT
inlawrev-18007	484	10	.	.	PUNCT
inlawrev-18007	484	11	.	.	PUNCT
inlawrev-18007	485	1	may	may	AUX
inlawrev-18007	485	2	be-(1	be-(1	ADV
inlawrev-18007	485	3	)	)	PUNCT
inlawrev-18007	485	4	distributed	distribute	VERB
inlawrev-18007	485	5	to	to	ADP
inlawrev-18007	485	6	the	the	DET
inlawrev-18007	485	7	grantor	grantor	NOUN
inlawrev-18007	485	8	or	or	CCONJ
inlawrev-18007	485	9	the	the	DET
inlawrev-18007	485	10	grantor	grantor	NOUN
inlawrev-18007	485	11	's	's	PART
inlawrev-18007	485	12	spouse	spouse	NOUN
inlawrev-18007	485	13	.	.	PUNCT
inlawrev-18007	485	14	.	.	PUNCT
inlawrev-18007	485	15	.	.	PUNCT
inlawrev-18007	485	16	.	.	PUNCT
inlawrev-18007	485	17	”	"	PUNCT
inlawrev-18007	485	18	)	)	PUNCT
inlawrev-18007	485	19	.	.	PUNCT
inlawrev-18007	486	1	97	97	NUM
inlawrev-18007	486	2	.	.	PUNCT
inlawrev-18007	487	1	treas	treas	PROPN
inlawrev-18007	487	2	.	.	PUNCT
inlawrev-18007	488	1	reg	reg	PROPN
inlawrev-18007	488	2	.	.	PUNCT
inlawrev-18007	489	1	§	§	PROPN
inlawrev-18007	489	2	1.664	1.664	NUM
inlawrev-18007	489	3	-	-	SYM
inlawrev-18007	489	4	1(a)(4	1(a)(4	NUM
inlawrev-18007	489	5	)	)	PUNCT
inlawrev-18007	489	6	(	(	PUNCT
inlawrev-18007	489	7	“	"	PUNCT
inlawrev-18007	489	8	[	[	X
inlawrev-18007	489	9	n]either	n]either	ADP
inlawrev-18007	489	10	the	the	DET
inlawrev-18007	489	11	grantor	grantor	NOUN
inlawrev-18007	489	12	nor	nor	CCONJ
inlawrev-18007	489	13	his	his	PRON
inlawrev-18007	489	14	spouse	spouse	NOUN
inlawrev-18007	489	15	shall	shall	AUX
inlawrev-18007	489	16	be	be	AUX
inlawrev-18007	489	17	treated	treat	VERB
inlawrev-18007	489	18	as	as	ADP
inlawrev-18007	489	19	the	the	DET
inlawrev-18007	489	20	owner	owner	NOUN
inlawrev-18007	489	21	of	of	ADP
inlawrev-18007	489	22	the	the	DET
inlawrev-18007	489	23	trust	trust	NOUN
inlawrev-18007	489	24	.	.	PUNCT
inlawrev-18007	489	25	.	.	PUNCT
inlawrev-18007	489	26	.	.	PUNCT
inlawrev-18007	490	1	merely	merely	ADV
inlawrev-18007	490	2	because	because	SCONJ
inlawrev-18007	490	3	the	the	DET
inlawrev-18007	490	4	grantor	grantor	NOUN
inlawrev-18007	490	5	or	or	CCONJ
inlawrev-18007	490	6	his	his	PRON
inlawrev-18007	490	7	spouse	spouse	NOUN
inlawrev-18007	490	8	is	be	AUX
inlawrev-18007	490	9	named	name	VERB
inlawrev-18007	490	10	as	as	ADP
inlawrev-18007	490	11	a	a	DET
inlawrev-18007	490	12	recipient	recipient	NOUN
inlawrev-18007	490	13	.	.	PUNCT
inlawrev-18007	490	14	”	"	PUNCT
inlawrev-18007	490	15	)	)	PUNCT
inlawrev-18007	490	16	.	.	PUNCT
inlawrev-18007	491	1	98	98	NUM
inlawrev-18007	491	2	.	.	PUNCT
inlawrev-18007	491	3	i.r.c	i.r.c	NOUN
inlawrev-18007	491	4	.	.	PUNCT
inlawrev-18007	492	1	§	§	PROPN
inlawrev-18007	492	2	674(a	674(a	PROPN
inlawrev-18007	492	3	)	)	PUNCT
inlawrev-18007	492	4	(	(	PUNCT
inlawrev-18007	492	5	2006	2006	NUM
inlawrev-18007	492	6	)	)	PUNCT
inlawrev-18007	492	7	.	.	PUNCT
inlawrev-18007	493	1	99	99	NUM
inlawrev-18007	493	2	.	.	PUNCT
inlawrev-18007	494	1	ind	ind	PROPN
inlawrev-18007	494	2	.	.	PUNCT
inlawrev-18007	495	1	code	code	PROPN
inlawrev-18007	495	2	§	§	PROPN
inlawrev-18007	495	3	30	30	NUM
inlawrev-18007	495	4	-	-	SYM
inlawrev-18007	495	5	2	2	NUM
inlawrev-18007	495	6	-	-	PUNCT
inlawrev-18007	495	7	14	14	NUM
inlawrev-18007	495	8	-	-	PUNCT
inlawrev-18007	495	9	15(c)(3	15(c)(3	NUM
inlawrev-18007	495	10	)	)	PUNCT
inlawrev-18007	495	11	(	(	PUNCT
inlawrev-18007	495	12	2011	2011	NUM
inlawrev-18007	495	13	)	)	PUNCT
inlawrev-18007	495	14	.	.	PUNCT
inlawrev-18007	496	1	100	100	NUM
inlawrev-18007	496	2	.	.	PUNCT
inlawrev-18007	496	3	unif	unif	PROPN
inlawrev-18007	496	4	.	.	PUNCT
inlawrev-18007	497	1	principal	principal	PROPN
inlawrev-18007	497	2	&	&	CCONJ
inlawrev-18007	497	3	income	income	PROPN
inlawrev-18007	497	4	act	act	PROPN
inlawrev-18007	497	5	§	§	PROPN
inlawrev-18007	497	6	104	104	NUM
inlawrev-18007	497	7	cmt	cmt	PROPN
inlawrev-18007	497	8	.	.	PUNCT
inlawrev-18007	498	1	(	(	PUNCT
inlawrev-18007	498	2	amended	amend	VERB
inlawrev-18007	498	3	2008	2008	NUM
inlawrev-18007	498	4	)	)	PUNCT
inlawrev-18007	498	5	,	,	PUNCT
inlawrev-18007	498	6	7a	7a	NUM
inlawrev-18007	498	7	pt	pt	PROPN
inlawrev-18007	498	8	.	.	PROPN
inlawrev-18007	498	9	iii	iii	PROPN
inlawrev-18007	498	10	u.l.a	u.l.a	NOUN
inlawrev-18007	498	11	.	.	PUNCT
inlawrev-18007	499	1	363	363	NUM
inlawrev-18007	499	2	,	,	PUNCT
inlawrev-18007	499	3	438	438	NUM
inlawrev-18007	499	4	(	(	PUNCT
inlawrev-18007	499	5	supp	supp	PROPN
inlawrev-18007	499	6	.	.	PUNCT
inlawrev-18007	499	7	2010	2010	NUM
inlawrev-18007	499	8	)	)	PUNCT
inlawrev-18007	499	9	.	.	PUNCT
inlawrev-18007	500	1	2012	2012	NUM
inlawrev-18007	500	2	]	]	PUNCT
inlawrev-18007	500	3	indiana	indiana	PROPN
inlawrev-18007	500	4	’s	’s	PROPN
inlawrev-18007	500	5	uniform	uniform	PROPN
inlawrev-18007	500	6	principal	principal	NOUN
inlawrev-18007	500	7	and	and	CCONJ
inlawrev-18007	500	8	incom	incom	PROPN
inlawrev-18007	500	9	e	e	PROPN
inlawrev-18007	500	10	act	act	VERB
inlawrev-18007	500	11	857	857	NUM
inlawrev-18007	500	12	section	section	NOUN
inlawrev-18007	500	13	]	]	PUNCT
inlawrev-18007	500	14	104(c)(3	104(c)(3	NUM
inlawrev-18007	500	15	)	)	PUNCT
inlawrev-18007	500	16	governs	govern	VERB
inlawrev-18007	500	17	charitable	charitable	ADJ
inlawrev-18007	500	18	remainder	remainder	NOUN
inlawrev-18007	500	19	trusts	trust	NOUN
inlawrev-18007	500	20	,	,	PUNCT
inlawrev-18007	500	21	including	include	VERB
inlawrev-18007	500	22	the	the	DET
inlawrev-18007	500	23	net-[101	net-[101	NOUN
inlawrev-18007	500	24	]	]	PUNCT
inlawrev-18007	500	25	income	income	NOUN
inlawrev-18007	500	26	-	-	PUNCT
inlawrev-18007	500	27	with	with	ADP
inlawrev-18007	500	28	-	-	PUNCT
inlawrev-18007	500	29	makeup	makeup	NOUN
inlawrev-18007	500	30	charitable	charitable	ADJ
inlawrev-18007	500	31	remainder	remainder	NOUN
inlawrev-18007	500	32	unitrust	unitrust	NOUN
inlawrev-18007	500	33	.	.	PUNCT
inlawrev-18007	500	34	”	"	PUNCT
inlawrev-18007	501	1	102	102	NUM
inlawrev-18007	501	2	it	it	PRON
inlawrev-18007	501	3	seems	seem	VERB
inlawrev-18007	501	4	clear	clear	ADJ
inlawrev-18007	501	5	that	that	SCONJ
inlawrev-18007	501	6	this	this	DET
inlawrev-18007	501	7	section	section	NOUN
inlawrev-18007	501	8	works	work	VERB
inlawrev-18007	501	9	to	to	PART
inlawrev-18007	501	10	prohibit	prohibit	VERB
inlawrev-18007	501	11	an	an	DET
inlawrev-18007	501	12	exercise	exercise	NOUN
inlawrev-18007	501	13	of	of	ADP
inlawrev-18007	501	14	the	the	DET
inlawrev-18007	501	15	power	power	NOUN
inlawrev-18007	501	16	to	to	PART
inlawrev-18007	501	17	adjust	adjust	VERB
inlawrev-18007	501	18	in	in	ADP
inlawrev-18007	501	19	the	the	DET
inlawrev-18007	501	20	case	case	NOUN
inlawrev-18007	501	21	of	of	ADP
inlawrev-18007	501	22	a	a	DET
inlawrev-18007	501	23	crat	crat	NOUN
inlawrev-18007	501	24	or	or	CCONJ
inlawrev-18007	501	25	standard	standard	ADJ
inlawrev-18007	501	26	crut	crut	NOUN
inlawrev-18007	501	27	which	which	PRON
inlawrev-18007	501	28	describe	describe	VERB
inlawrev-18007	501	29	the	the	DET
inlawrev-18007	501	30	amount	amount	NOUN
inlawrev-18007	501	31	due	due	ADJ
inlawrev-18007	501	32	to	to	ADP
inlawrev-18007	501	33	the	the	DET
inlawrev-18007	501	34	income	income	NOUN
inlawrev-18007	501	35	beneficiary	beneficiary	NOUN
inlawrev-18007	501	36	as	as	ADP
inlawrev-18007	501	37	a	a	DET
inlawrev-18007	501	38	fixed	fix	VERB
inlawrev-18007	501	39	annuity	annuity	NOUN
inlawrev-18007	501	40	or	or	CCONJ
inlawrev-18007	501	41	fixed	fix	VERB
inlawrev-18007	501	42	fraction	fraction	NOUN
inlawrev-18007	501	43	(	(	PUNCT
inlawrev-18007	501	44	or	or	CCONJ
inlawrev-18007	501	45	percentage	percentage	NOUN
inlawrev-18007	501	46	)	)	PUNCT
inlawrev-18007	501	47	of	of	ADP
inlawrev-18007	501	48	the	the	DET
inlawrev-18007	501	49	value	value	NOUN
inlawrev-18007	501	50	of	of	ADP
inlawrev-18007	501	51	the	the	DET
inlawrev-18007	501	52	trust	trust	NOUN
inlawrev-18007	501	53	assets	asset	NOUN
inlawrev-18007	501	54	,	,	PUNCT
inlawrev-18007	501	55	respectively	respectively	ADV
inlawrev-18007	501	56	.	.	PUNCT
inlawrev-18007	502	1	however	however	ADV
inlawrev-18007	502	2	,	,	PUNCT
inlawrev-18007	502	3	it	it	PRON
inlawrev-18007	502	4	is	be	AUX
inlawrev-18007	502	5	less	less	ADV
inlawrev-18007	502	6	clear	clear	ADJ
inlawrev-18007	502	7	whether	whether	SCONJ
inlawrev-18007	502	8	this	this	DET
inlawrev-18007	502	9	prohibition	prohibition	NOUN
inlawrev-18007	502	10	should	should	AUX
inlawrev-18007	502	11	apply	apply	VERB
inlawrev-18007	502	12	to	to	ADP
inlawrev-18007	502	13	a	a	DET
inlawrev-18007	502	14	nim	nim	PROPN
inlawrev-18007	502	15	crut	crut	NOUN
inlawrev-18007	502	16	.	.	PUNCT
inlawrev-18007	503	1	a	a	DET
inlawrev-18007	503	2	nim	nim	PROPN
inlawrev-18007	503	3	crut	crut	PROPN
inlawrev-18007	503	4	requires	require	VERB
inlawrev-18007	503	5	that	that	SCONJ
inlawrev-18007	503	6	a	a	DET
inlawrev-18007	503	7	trustee	trustee	NOUN
inlawrev-18007	503	8	distribute	distribute	VERB
inlawrev-18007	503	9	to	to	ADP
inlawrev-18007	503	10	the	the	DET
inlawrev-18007	503	11	income	income	NOUN
inlawrev-18007	503	12	beneficiary	beneficiary	NOUN
inlawrev-18007	503	13	the	the	DET
inlawrev-18007	503	14	lesser	less	ADJ
inlawrev-18007	503	15	of	of	ADP
inlawrev-18007	503	16	the	the	DET
inlawrev-18007	503	17	trust	trust	NOUN
inlawrev-18007	503	18	’s	’s	PART
inlawrev-18007	503	19	accounting	accounting	NOUN
inlawrev-18007	503	20	income	income	NOUN
inlawrev-18007	503	21	and	and	CCONJ
inlawrev-18007	503	22	an	an	DET
inlawrev-18007	503	23	annual	annual	ADJ
inlawrev-18007	503	24	unitrust	unitrust	NOUN
inlawrev-18007	503	25	amount	amount	NOUN
inlawrev-18007	503	26	.	.	PUNCT
inlawrev-18007	504	1	an	an	DET
inlawrev-18007	504	2	exercise	exercise	NOUN
inlawrev-18007	504	3	of	of	ADP
inlawrev-18007	504	4	the	the	DET
inlawrev-18007	504	5	power	power	NOUN
inlawrev-18007	504	6	to	to	PART
inlawrev-18007	504	7	adjust	adjust	VERB
inlawrev-18007	504	8	by	by	ADP
inlawrev-18007	504	9	a103	a103	PROPN
inlawrev-18007	504	10	nim	nim	PROPN
inlawrev-18007	504	11	crut	crut	PROPN
inlawrev-18007	504	12	trustee	trustee	NOUN
inlawrev-18007	504	13	is	be	AUX
inlawrev-18007	504	14	not	not	PART
inlawrev-18007	504	15	a	a	DET
inlawrev-18007	504	16	change	change	NOUN
inlawrev-18007	504	17	to	to	ADP
inlawrev-18007	504	18	the	the	DET
inlawrev-18007	504	19	annual	annual	ADJ
inlawrev-18007	504	20	unitrust	unitrust	NOUN
inlawrev-18007	504	21	amount	amount	NOUN
inlawrev-18007	504	22	,	,	PUNCT
inlawrev-18007	504	23	but	but	CCONJ
inlawrev-18007	504	24	rather	rather	ADV
inlawrev-18007	504	25	a	a	DET
inlawrev-18007	504	26	change	change	NOUN
inlawrev-18007	504	27	to	to	ADP
inlawrev-18007	504	28	the	the	DET
inlawrev-18007	504	29	amount	amount	NOUN
inlawrev-18007	504	30	of	of	ADP
inlawrev-18007	504	31	the	the	DET
inlawrev-18007	504	32	trust	trust	NOUN
inlawrev-18007	504	33	accounting	accounting	NOUN
inlawrev-18007	504	34	income	income	NOUN
inlawrev-18007	504	35	.	.	PUNCT
inlawrev-18007	505	1	for	for	ADP
inlawrev-18007	505	2	this	this	DET
inlawrev-18007	505	3	reason	reason	NOUN
inlawrev-18007	505	4	,	,	PUNCT
inlawrev-18007	505	5	it	it	PRON
inlawrev-18007	505	6	seems	seem	VERB
inlawrev-18007	505	7	unlikely	unlikely	ADJ
inlawrev-18007	505	8	that	that	SCONJ
inlawrev-18007	505	9	the	the	DET
inlawrev-18007	505	10	prohibition	prohibition	NOUN
inlawrev-18007	505	11	applies	apply	VERB
inlawrev-18007	505	12	to	to	ADP
inlawrev-18007	505	13	nim	nim	PROPN
inlawrev-18007	505	14	cruts	crut	NOUN
inlawrev-18007	505	15	.	.	PUNCT
inlawrev-18007	506	1	4	4	X
inlawrev-18007	506	2	.	.	X
inlawrev-18007	506	3	prohibition	prohibition	NOUN
inlawrev-18007	506	4	on	on	ADP
inlawrev-18007	506	5	adjustments	adjustment	NOUN
inlawrev-18007	506	6	from	from	ADP
inlawrev-18007	506	7	amounts	amount	NOUN
inlawrev-18007	506	8	perm	perm	NOUN
inlawrev-18007	506	9	anently	anently	ADV
inlawrev-18007	506	10	set	set	VERB
inlawrev-18007	506	11	aside	aside	ADV
inlawrev-18007	506	12	for	for	ADP
inlawrev-18007	506	13	charitable	charitable	ADJ
inlawrev-18007	506	14	purposes	purpose	NOUN
inlawrev-18007	506	15	.	.	PUNCT
inlawrev-18007	507	1	—	—	PUNCT
inlawrev-18007	507	2	it	it	PRON
inlawrev-18007	507	3	is	be	AUX
inlawrev-18007	507	4	the	the	DET
inlawrev-18007	507	5	fourth	fourth	ADJ
inlawrev-18007	507	6	prohibition	prohibition	NOUN
inlawrev-18007	507	7	that	that	PRON
inlawrev-18007	507	8	poses	pose	VERB
inlawrev-18007	507	9	the	the	DET
inlawrev-18007	507	10	greatest	great	ADJ
inlawrev-18007	507	11	test	test	NOUN
inlawrev-18007	507	12	to	to	ADP
inlawrev-18007	507	13	the	the	DET
inlawrev-18007	507	14	propriety	propriety	NOUN
inlawrev-18007	507	15	of	of	ADP
inlawrev-18007	507	16	the	the	DET
inlawrev-18007	507	17	exercise	exercise	NOUN
inlawrev-18007	507	18	of	of	ADP
inlawrev-18007	507	19	the	the	DET
inlawrev-18007	507	20	power	power	NOUN
inlawrev-18007	507	21	to	to	PART
inlawrev-18007	507	22	adjust	adjust	VERB
inlawrev-18007	507	23	in	in	ADP
inlawrev-18007	507	24	the	the	DET
inlawrev-18007	507	25	case	case	NOUN
inlawrev-18007	507	26	of	of	ADP
inlawrev-18007	507	27	a	a	DET
inlawrev-18007	507	28	nim	nim	PROPN
inlawrev-18007	507	29	crut	crut	PROPN
inlawrev-18007	507	30	.	.	PUNCT
inlawrev-18007	508	1	indiana	indiana	PROPN
inlawrev-18007	508	2	code	code	PROPN
inlawrev-18007	508	3	section	section	NOUN
inlawrev-18007	508	4	30	30	NUM
inlawrev-18007	508	5	-	-	SYM
inlawrev-18007	508	6	2	2	NUM
inlawrev-18007	508	7	-	-	PUNCT
inlawrev-18007	508	8	14	14	NUM
inlawrev-18007	508	9	-	-	PUNCT
inlawrev-18007	508	10	15(c)(4	15(c)(4	NUM
inlawrev-18007	508	11	)	)	PUNCT
inlawrev-18007	508	12	prohibits	prohibit	VERB
inlawrev-18007	508	13	an	an	DET
inlawrev-18007	508	14	adjustment	adjustment	NOUN
inlawrev-18007	508	15	“	"	PUNCT
inlawrev-18007	508	16	from	from	ADP
inlawrev-18007	508	17	any	any	DET
inlawrev-18007	508	18	amount	amount	NOUN
inlawrev-18007	508	19	that	that	PRON
inlawrev-18007	508	20	is	be	AUX
inlawrev-18007	508	21	permanently	permanently	ADV
inlawrev-18007	508	22	set	set	VERB
inlawrev-18007	508	23	aside	aside	ADV
inlawrev-18007	508	24	for	for	ADP
inlawrev-18007	508	25	charitable	charitable	ADJ
inlawrev-18007	508	26	purposes	purpose	NOUN
inlawrev-18007	508	27	under	under	ADP
inlawrev-18007	508	28	a	a	DET
inlawrev-18007	508	29	will	will	NOUN
inlawrev-18007	508	30	or	or	CCONJ
inlawrev-18007	508	31	the	the	DET
inlawrev-18007	508	32	terms	term	NOUN
inlawrev-18007	508	33	of	of	ADP
inlawrev-18007	508	34	a	a	DET
inlawrev-18007	508	35	trust	trust	NOUN
inlawrev-18007	508	36	unless	unless	SCONJ
inlawrev-18007	508	37	both	both	CCONJ
inlawrev-18007	508	38	income	income	NOUN
inlawrev-18007	508	39	and	and	CCONJ
inlawrev-18007	508	40	principal	principal	NOUN
inlawrev-18007	508	41	are	be	AUX
inlawrev-18007	508	42	so	so	ADV
inlawrev-18007	508	43	set	set	VERB
inlawrev-18007	508	44	aside	aside	ADV
inlawrev-18007	508	45	.	.	PUNCT
inlawrev-18007	508	46	”	"	PUNCT
inlawrev-18007	509	1	of	of	ADP
inlawrev-18007	509	2	specific	specific	ADJ
inlawrev-18007	509	3	concern104	concern104	PROPN
inlawrev-18007	509	4	is	be	AUX
inlawrev-18007	509	5	whether	whether	SCONJ
inlawrev-18007	509	6	an	an	DET
inlawrev-18007	509	7	exercise	exercise	NOUN
inlawrev-18007	509	8	of	of	ADP
inlawrev-18007	509	9	the	the	DET
inlawrev-18007	509	10	power	power	NOUN
inlawrev-18007	509	11	to	to	PART
inlawrev-18007	509	12	adjust	adjust	VERB
inlawrev-18007	509	13	in	in	ADP
inlawrev-18007	509	14	the	the	DET
inlawrev-18007	509	15	context	context	NOUN
inlawrev-18007	509	16	of	of	ADP
inlawrev-18007	509	17	a	a	DET
inlawrev-18007	509	18	nim	nim	PROPN
inlawrev-18007	509	19	crut	crut	NOUN
inlawrev-18007	509	20	is	be	AUX
inlawrev-18007	509	21	“	"	PUNCT
inlawrev-18007	509	22	an	an	DET
inlawrev-18007	509	23	adjustment	adjustment	NOUN
inlawrev-18007	509	24	.	.	PUNCT
inlawrev-18007	509	25	.	.	PUNCT
inlawrev-18007	509	26	.	.	PUNCT
inlawrev-18007	510	1	from	from	ADP
inlawrev-18007	510	2	[	[	X
inlawrev-18007	510	3	an	an	DET
inlawrev-18007	510	4	]	]	X
inlawrev-18007	510	5	amount	amount	NOUN
inlawrev-18007	510	6	.	.	PUNCT
inlawrev-18007	510	7	.	.	PUNCT
inlawrev-18007	510	8	.	.	PUNCT
inlawrev-18007	511	1	permanently	permanently	ADV
inlawrev-18007	511	2	set	set	VERB
inlawrev-18007	511	3	aside	aside	ADV
inlawrev-18007	511	4	for	for	ADP
inlawrev-18007	511	5	charitable	charitable	ADJ
inlawrev-18007	511	6	purposes	purpose	NOUN
inlawrev-18007	511	7	.	.	PUNCT
inlawrev-18007	512	1	”105	”105	ADJ
inlawrev-18007	512	2	a.	a.	NOUN
inlawrev-18007	512	3	in	in	ADP
inlawrev-18007	512	4	a	a	DET
inlawrev-18007	512	5	nim	nim	PROPN
inlawrev-18007	512	6	crut	crut	NOUN
inlawrev-18007	512	7	,	,	PUNCT
inlawrev-18007	512	8	is	be	AUX
inlawrev-18007	512	9	there	there	PRON
inlawrev-18007	512	10	an	an	DET
inlawrev-18007	512	11	amount	amount	NOUN
inlawrev-18007	512	12	permanently	permanently	ADV
inlawrev-18007	512	13	set	set	VERB
inlawrev-18007	512	14	aside	aside	ADV
inlawrev-18007	512	15	for	for	ADP
inlawrev-18007	512	16	charitable	charitable	ADJ
inlawrev-18007	512	17	purposes	purpose	NOUN
inlawrev-18007	512	18	?	?	PUNCT
inlawrev-18007	512	19	—	—	PUNCT
inlawrev-18007	512	20	as	as	SCONJ
inlawrev-18007	512	21	previously	previously	ADV
inlawrev-18007	512	22	noted	note	VERB
inlawrev-18007	512	23	,	,	PUNCT
inlawrev-18007	512	24	a	a	DET
inlawrev-18007	512	25	transferor	transferor	NOUN
inlawrev-18007	512	26	who	who	PRON
inlawrev-18007	512	27	transfers	transfer	VERB
inlawrev-18007	512	28	property	property	NOUN
inlawrev-18007	512	29	to	to	ADP
inlawrev-18007	512	30	a	a	DET
inlawrev-18007	512	31	qualified	qualified	ADJ
inlawrev-18007	512	32	nim	nim	PROPN
inlawrev-18007	512	33	crut	crut	PROPN
inlawrev-18007	512	34	receives	receive	VERB
inlawrev-18007	512	35	a	a	DET
inlawrev-18007	512	36	charitable	charitable	ADJ
inlawrev-18007	512	37	income	income	NOUN
inlawrev-18007	512	38	tax	tax	NOUN
inlawrev-18007	512	39	deduction	deduction	NOUN
inlawrev-18007	512	40	and	and	CCONJ
inlawrev-18007	512	41	charitable	charitable	ADJ
inlawrev-18007	512	42	transfer	transfer	NOUN
inlawrev-18007	512	43	tax	tax	NOUN
inlawrev-18007	512	44	deduction	deduction	NOUN
inlawrev-18007	512	45	equal	equal	ADJ
inlawrev-18007	512	46	to	to	ADP
inlawrev-18007	512	47	the	the	DET
inlawrev-18007	512	48	present	present	ADJ
inlawrev-18007	512	49	value	value	NOUN
inlawrev-18007	512	50	of	of	ADP
inlawrev-18007	512	51	the	the	DET
inlawrev-18007	512	52	remainder	remainder	NOUN
inlawrev-18007	512	53	interest	interest	NOUN
inlawrev-18007	512	54	in	in	ADP
inlawrev-18007	512	55	the	the	DET
inlawrev-18007	512	56	trust	trust	NOUN
inlawrev-18007	512	57	.	.	PUNCT
inlawrev-18007	513	1	to	to	PART
inlawrev-18007	513	2	qualify	qualify	VERB
inlawrev-18007	513	3	for	for	ADP
inlawrev-18007	513	4	the	the	DET
inlawrev-18007	513	5	income	income	NOUN
inlawrev-18007	513	6	and	and	CCONJ
inlawrev-18007	513	7	transfer	transfer	VERB
inlawrev-18007	513	8	tax	tax	NOUN
inlawrev-18007	513	9	deductions	deduction	NOUN
inlawrev-18007	513	10	,	,	PUNCT
inlawrev-18007	513	11	the	the	DET
inlawrev-18007	513	12	remainder106	remainder106	PROPN
inlawrev-18007	513	13	interest	interest	NOUN
inlawrev-18007	513	14	must	must	AUX
inlawrev-18007	513	15	be	be	AUX
inlawrev-18007	513	16	irrevocably	irrevocably	ADV
inlawrev-18007	513	17	designated	designate	VERB
inlawrev-18007	513	18	to	to	ADP
inlawrev-18007	513	19	,	,	PUNCT
inlawrev-18007	513	20	or	or	CCONJ
inlawrev-18007	513	21	for	for	ADP
inlawrev-18007	513	22	the	the	DET
inlawrev-18007	513	23	use	use	NOUN
inlawrev-18007	513	24	of	of	ADP
inlawrev-18007	513	25	,	,	PUNCT
inlawrev-18007	513	26	one	one	NUM
inlawrev-18007	513	27	or	or	CCONJ
inlawrev-18007	513	28	more	more	ADV
inlawrev-18007	513	29	charitable	charitable	ADJ
inlawrev-18007	513	30	organizations	organization	NOUN
inlawrev-18007	513	31	.	.	PUNCT
inlawrev-18007	514	1	therefore	therefore	ADV
inlawrev-18007	514	2	,	,	PUNCT
inlawrev-18007	514	3	at	at	ADP
inlawrev-18007	514	4	least	least	ADJ
inlawrev-18007	514	5	facially	facially	ADV
inlawrev-18007	514	6	,	,	PUNCT
inlawrev-18007	514	7	a	a	DET
inlawrev-18007	514	8	nim	nim	PROPN
inlawrev-18007	514	9	crut	crut	PROPN
inlawrev-18007	514	10	’s	’s	PART
inlawrev-18007	514	11	charitable107	charitable107	PROPN
inlawrev-18007	514	12	remainder	remainder	NOUN
inlawrev-18007	514	13	interest	interest	NOUN
inlawrev-18007	514	14	is	be	AUX
inlawrev-18007	514	15	an	an	DET
inlawrev-18007	514	16	amount	amount	NOUN
inlawrev-18007	514	17	permanently	permanently	ADV
inlawrev-18007	514	18	set	set	VERB
inlawrev-18007	514	19	aside	aside	ADV
inlawrev-18007	514	20	for	for	ADP
inlawrev-18007	514	21	charitable	charitable	ADJ
inlawrev-18007	514	22	purposes	purpose	NOUN
inlawrev-18007	514	23	.	.	PUNCT
inlawrev-18007	515	1	further	far	ADV
inlawrev-18007	515	2	,	,	PUNCT
inlawrev-18007	515	3	because	because	SCONJ
inlawrev-18007	515	4	a	a	DET
inlawrev-18007	515	5	nim	nim	PROPN
inlawrev-18007	515	6	crut	crut	PROPN
inlawrev-18007	515	7	defines	define	VERB
inlawrev-18007	515	8	the	the	DET
inlawrev-18007	515	9	interest	interest	NOUN
inlawrev-18007	515	10	of	of	ADP
inlawrev-18007	515	11	the	the	DET
inlawrev-18007	515	12	income	income	NOUN
inlawrev-18007	515	13	beneficiaries	beneficiary	NOUN
inlawrev-18007	515	14	in	in	ADP
inlawrev-18007	515	15	terms	term	NOUN
inlawrev-18007	515	16	of	of	ADP
inlawrev-18007	515	17	income	income	NOUN
inlawrev-18007	515	18	and	and	CCONJ
inlawrev-18007	515	19	the	the	DET
inlawrev-18007	515	20	only	only	ADJ
inlawrev-18007	515	21	other	other	ADJ
inlawrev-18007	515	22	available	available	ADJ
inlawrev-18007	515	23	interest	interest	NOUN
inlawrev-18007	515	24	is	be	AUX
inlawrev-18007	515	25	the	the	DET
inlawrev-18007	515	26	right	right	NOUN
inlawrev-18007	515	27	to	to	ADP
inlawrev-18007	515	28	the	the	DET
inlawrev-18007	515	29	trust	trust	NOUN
inlawrev-18007	515	30	principal	principal	NOUN
inlawrev-18007	515	31	,	,	PUNCT
inlawrev-18007	515	32	at	at	ADP
inlawrev-18007	515	33	any	any	DET
inlawrev-18007	515	34	given	give	VERB
inlawrev-18007	515	35	point	point	NOUN
inlawrev-18007	515	36	in	in	ADP
inlawrev-18007	515	37	time	time	NOUN
inlawrev-18007	515	38	,	,	PUNCT
inlawrev-18007	515	39	a	a	DET
inlawrev-18007	515	40	nim	nim	PROPN
inlawrev-18007	515	41	crut	crut	NOUN
inlawrev-18007	515	42	’s	’s	PART
inlawrev-18007	515	43	charitable	charitable	ADJ
inlawrev-18007	515	44	remainder	remainder	NOUN
inlawrev-18007	515	45	is	be	AUX
inlawrev-18007	515	46	,	,	PUNCT
inlawrev-18007	515	47	at	at	ADP
inlawrev-18007	515	48	least	least	ADV
inlawrev-18007	515	49	theoretically	theoretically	ADV
inlawrev-18007	515	50	,	,	PUNCT
inlawrev-18007	515	51	equivalent	equivalent	ADJ
inlawrev-18007	515	52	to	to	ADP
inlawrev-18007	515	53	the	the	DET
inlawrev-18007	515	54	nim	nim	PROPN
inlawrev-18007	515	55	crut	crut	PROPN
inlawrev-18007	515	56	’s	’s	PART
inlawrev-18007	515	57	principal	principal	NOUN
inlawrev-18007	515	58	.	.	PUNCT
inlawrev-18007	516	1	under	under	ADP
inlawrev-18007	516	2	this	this	DET
inlawrev-18007	516	3	analytical	analytical	ADJ
inlawrev-18007	516	4	framework	framework	NOUN
inlawrev-18007	516	5	,	,	PUNCT
inlawrev-18007	516	6	an	an	DET
inlawrev-18007	516	7	adjustment	adjustment	NOUN
inlawrev-18007	516	8	from	from	ADP
inlawrev-18007	516	9	principal	principal	NOUN
inlawrev-18007	516	10	to	to	ADP
inlawrev-18007	516	11	income	income	NOUN
inlawrev-18007	516	12	would	would	AUX
inlawrev-18007	516	13	therefore	therefore	ADV
inlawrev-18007	516	14	be	be	AUX
inlawrev-18007	516	15	an	an	DET
inlawrev-18007	516	16	adjustment	adjustment	NOUN
inlawrev-18007	516	17	from	from	ADP
inlawrev-18007	516	18	an	an	DET
inlawrev-18007	516	19	amount	amount	NOUN
inlawrev-18007	516	20	permanently	permanently	ADV
inlawrev-18007	516	21	set	set	VERB
inlawrev-18007	516	22	aside	aside	ADV
inlawrev-18007	516	23	for	for	ADP
inlawrev-18007	516	24	charitable	charitable	ADJ
inlawrev-18007	516	25	purposes	purpose	NOUN
inlawrev-18007	516	26	.	.	PUNCT
inlawrev-18007	517	1	however	however	ADV
inlawrev-18007	517	2	,	,	PUNCT
inlawrev-18007	517	3	this	this	DET
inlawrev-18007	517	4	conclusion	conclusion	NOUN
inlawrev-18007	517	5	is	be	AUX
inlawrev-18007	517	6	arguably	arguably	ADV
inlawrev-18007	517	7	incorrect	incorrect	ADJ
inlawrev-18007	517	8	for	for	ADP
inlawrev-18007	517	9	at	at	ADV
inlawrev-18007	517	10	least	least	ADV
inlawrev-18007	517	11	three	three	NUM
inlawrev-18007	517	12	reasons	reason	NOUN
inlawrev-18007	517	13	.	.	PUNCT
inlawrev-18007	518	1	first	first	ADV
inlawrev-18007	518	2	,	,	PUNCT
inlawrev-18007	518	3	the	the	DET
inlawrev-18007	518	4	computation	computation	NOUN
inlawrev-18007	518	5	of	of	ADP
inlawrev-18007	518	6	the	the	DET
inlawrev-18007	518	7	present	present	ADJ
inlawrev-18007	518	8	value	value	NOUN
inlawrev-18007	518	9	of	of	ADP
inlawrev-18007	518	10	the	the	DET
inlawrev-18007	518	11	rem	rem	NOUN
inlawrev-18007	518	12	ainder	ainder	NOUN
inlawrev-18007	518	13	interest	interest	NOUN
inlawrev-18007	518	14	(	(	PUNCT
inlawrev-18007	518	15	the	the	DET
inlawrev-18007	518	16	101	101	NUM
inlawrev-18007	518	17	.	.	PUNCT
inlawrev-18007	518	18	upaia	upaia	ADJ
inlawrev-18007	518	19	1997	1997	NUM
inlawrev-18007	518	20	§	§	PROPN
inlawrev-18007	518	21	104(c)(3	104(c)(3	NUM
inlawrev-18007	518	22	)	)	PUNCT
inlawrev-18007	518	23	corresponds	correspond	NOUN
inlawrev-18007	518	24	to	to	ADP
inlawrev-18007	518	25	ind	ind	PROPN
inlawrev-18007	518	26	.	.	PUNCT
inlawrev-18007	519	1	code	code	PROPN
inlawrev-18007	519	2	§	§	PROPN
inlawrev-18007	519	3	30	30	NUM
inlawrev-18007	519	4	-	-	SYM
inlawrev-18007	519	5	2	2	NUM
inlawrev-18007	519	6	-	-	PUNCT
inlawrev-18007	519	7	14	14	NUM
inlawrev-18007	519	8	-	-	PUNCT
inlawrev-18007	519	9	15(c)(3	15(c)(3	NUM
inlawrev-18007	519	10	)	)	PUNCT
inlawrev-18007	519	11	.	.	PUNCT
inlawrev-18007	520	1	102	102	NUM
inlawrev-18007	520	2	.	.	PUNCT
inlawrev-18007	521	1	christopher	christopher	PROPN
inlawrev-18007	521	2	p.	p.	PROPN
inlawrev-18007	521	3	cline	cline	PROPN
inlawrev-18007	521	4	,	,	PUNCT
inlawrev-18007	521	5	the	the	DET
inlawrev-18007	521	6	law	law	NOUN
inlawrev-18007	521	7	of	of	ADP
inlawrev-18007	521	8	trustee	trustee	NOUN
inlawrev-18007	521	9	investments	investment	NOUN
inlawrev-18007	521	10	82	82	NUM
inlawrev-18007	521	11	(	(	PUNCT
inlawrev-18007	521	12	2009	2009	NUM
inlawrev-18007	521	13	)	)	PUNCT
inlawrev-18007	521	14	(	(	PUNCT
inlawrev-18007	521	15	emphasis	emphasis	NOUN
inlawrev-18007	521	16	added	add	VERB
inlawrev-18007	521	17	)	)	PUNCT
inlawrev-18007	521	18	.	.	PUNCT
inlawrev-18007	522	1	103	103	NUM
inlawrev-18007	522	2	.	.	PUNCT
inlawrev-18007	523	1	see	see	VERB
inlawrev-18007	523	2	supra	supra	PROPN
inlawrev-18007	523	3	part	part	PROPN
inlawrev-18007	523	4	i.a.2	i.a.2	PROPN
inlawrev-18007	523	5	.	.	PUNCT
inlawrev-18007	524	1	104	104	NUM
inlawrev-18007	524	2	.	.	PUNCT
inlawrev-18007	525	1	ind	ind	PROPN
inlawrev-18007	525	2	.	.	PUNCT
inlawrev-18007	526	1	code	code	PROPN
inlawrev-18007	526	2	§	§	PROPN
inlawrev-18007	526	3	30	30	NUM
inlawrev-18007	526	4	-	-	SYM
inlawrev-18007	526	5	2	2	NUM
inlawrev-18007	526	6	-	-	PUNCT
inlawrev-18007	526	7	14	14	NUM
inlawrev-18007	526	8	-	-	PUNCT
inlawrev-18007	526	9	15(c)(4	15(c)(4	NUM
inlawrev-18007	526	10	)	)	PUNCT
inlawrev-18007	526	11	.	.	PUNCT
inlawrev-18007	527	1	105	105	NUM
inlawrev-18007	527	2	.	.	PUNCT
inlawrev-18007	528	1	i	i	PRON
inlawrev-18007	528	2	d.	d.	PROPN
inlawrev-18007	528	3	106	106	NUM
inlawrev-18007	528	4	.	.	PUNCT
inlawrev-18007	529	1	see	see	VERB
inlawrev-18007	529	2	supra	supra	PROPN
inlawrev-18007	529	3	notes	note	VERB
inlawrev-18007	529	4	18	18	NUM
inlawrev-18007	529	5	-	-	SYM
inlawrev-18007	529	6	21	21	NUM
inlawrev-18007	529	7	and	and	CCONJ
inlawrev-18007	529	8	accompanying	accompany	VERB
inlawrev-18007	529	9	text	text	NOUN
inlawrev-18007	529	10	.	.	PUNCT
inlawrev-18007	530	1	107	107	NUM
inlawrev-18007	530	2	.	.	PUNCT
inlawrev-18007	530	3	see	see	VERB
inlawrev-18007	530	4	i.r.c	i.r.c	NOUN
inlawrev-18007	530	5	.	.	PUNCT
inlawrev-18007	531	1	§	§	PROPN
inlawrev-18007	531	2	664(d)(1)(c	664(d)(1)(c	PROPN
inlawrev-18007	531	3	)	)	PUNCT
inlawrev-18007	531	4	(	(	PUNCT
inlawrev-18007	531	5	2006	2006	NUM
inlawrev-18007	531	6	)	)	PUNCT
inlawrev-18007	531	7	(	(	PUNCT
inlawrev-18007	531	8	describing	describe	VERB
inlawrev-18007	531	9	a	a	DET
inlawrev-18007	531	10	charitable	charitable	ADJ
inlawrev-18007	531	11	remainder	remainder	NOUN
inlawrev-18007	531	12	annuity	annuity	NOUN
inlawrev-18007	531	13	trust	trust	NOUN
inlawrev-18007	531	14	)	)	PUNCT
inlawrev-18007	531	15	;	;	PUNCT
inlawrev-18007	531	16	i.r.c	i.r.c	NOUN
inlawrev-18007	531	17	.	.	PUNCT
inlawrev-18007	532	1	§	§	PROPN
inlawrev-18007	532	2	664(d)(2)(c	664(d)(2)(c	PROPN
inlawrev-18007	532	3	)	)	PUNCT
inlawrev-18007	533	1	(	(	PUNCT
inlawrev-18007	533	2	describing	describe	VERB
inlawrev-18007	533	3	a	a	DET
inlawrev-18007	533	4	charitable	charitable	ADJ
inlawrev-18007	533	5	remainder	remainder	NOUN
inlawrev-18007	533	6	unitrust	unitrust	NOUN
inlawrev-18007	533	7	)	)	PUNCT
inlawrev-18007	533	8	.	.	PUNCT
inlawrev-18007	534	1	858	858	NUM
inlawrev-18007	534	2	indiana	indiana	PROPN
inlawrev-18007	534	3	law	law	PROPN
inlawrev-18007	534	4	review	review	NOUN
inlawrev-18007	534	5	[	[	X
inlawrev-18007	534	6	vol	vol	NOUN
inlawrev-18007	534	7	.	.	PUNCT
inlawrev-18007	535	1	45:841	45:841	NUM
inlawrev-18007	535	2	deductible	deductible	ADJ
inlawrev-18007	535	3	amount	amount	NOUN
inlawrev-18007	535	4	)	)	PUNCT
inlawrev-18007	535	5	casts	cast	VERB
inlawrev-18007	535	6	doubt	doubt	NOUN
inlawrev-18007	535	7	on	on	ADP
inlawrev-18007	535	8	the	the	DET
inlawrev-18007	535	9	assumption	assumption	NOUN
inlawrev-18007	535	10	that	that	SCONJ
inlawrev-18007	535	11	the	the	DET
inlawrev-18007	535	12	amount	amount	NOUN
inlawrev-18007	535	13	a	a	DET
inlawrev-18007	535	14	nim	nim	PROPN
inlawrev-18007	535	15	crut	crut	PROPN
inlawrev-18007	535	16	donor	donor	NOUN
inlawrev-18007	535	17	intended	intend	VERB
inlawrev-18007	535	18	to	to	PART
inlawrev-18007	535	19	permanently	permanently	ADV
inlawrev-18007	535	20	set	set	VERB
inlawrev-18007	535	21	aside	aside	ADV
inlawrev-18007	535	22	for	for	ADP
inlawrev-18007	535	23	charitable	charitable	ADJ
inlawrev-18007	535	24	purposes	purpose	NOUN
inlawrev-18007	535	25	is	be	AUX
inlawrev-18007	535	26	always	always	ADV
inlawrev-18007	535	27	equal	equal	ADJ
inlawrev-18007	535	28	to	to	ADP
inlawrev-18007	535	29	the	the	DET
inlawrev-18007	535	30	nim	nim	PROPN
inlawrev-18007	535	31	crut	crut	PROPN
inlawrev-18007	535	32	’s	’s	PART
inlawrev-18007	535	33	principal	principal	NOUN
inlawrev-18007	535	34	.	.	PUNCT
inlawrev-18007	536	1	second	second	ADJ
inlawrev-18007	536	2	,	,	PUNCT
inlawrev-18007	536	3	an	an	DET
inlawrev-18007	536	4	appropriate	appropriate	ADJ
inlawrev-18007	536	5	exercise	exercise	NOUN
inlawrev-18007	536	6	of	of	ADP
inlawrev-18007	536	7	the	the	DET
inlawrev-18007	536	8	power	power	NOUN
inlawrev-18007	536	9	to	to	PART
inlawrev-18007	536	10	adjust	adjust	VERB
inlawrev-18007	536	11	probably	probably	ADV
inlawrev-18007	536	12	will	will	AUX
inlawrev-18007	536	13	not	not	PART
inlawrev-18007	536	14	cause	cause	VERB
inlawrev-18007	536	15	a	a	DET
inlawrev-18007	536	16	nim	nim	NOUN
inlawrev-18007	536	17	crut	crut	NOUN
inlawrev-18007	536	18	to	to	PART
inlawrev-18007	536	19	lose	lose	VERB
inlawrev-18007	536	20	tax	tax	NOUN
inlawrev-18007	536	21	benefits	benefit	NOUN
inlawrev-18007	536	22	obtained	obtain	VERB
inlawrev-18007	536	23	when	when	SCONJ
inlawrev-18007	536	24	it	it	PRON
inlawrev-18007	536	25	was	be	AUX
inlawrev-18007	536	26	created	create	VERB
inlawrev-18007	536	27	.	.	PUNCT
inlawrev-18007	537	1	finally	finally	ADV
inlawrev-18007	537	2	,	,	PUNCT
inlawrev-18007	537	3	denying	deny	VERB
inlawrev-18007	537	4	nim	nim	PROPN
inlawrev-18007	537	5	crut	crut	PROPN
inlawrev-18007	537	6	trustees	trustee	NOUN
inlawrev-18007	537	7	access	access	NOUN
inlawrev-18007	537	8	to	to	ADP
inlawrev-18007	537	9	the	the	DET
inlawrev-18007	537	10	power	power	NOUN
inlawrev-18007	537	11	to	to	PART
inlawrev-18007	537	12	adjust	adjust	VERB
inlawrev-18007	537	13	is	be	AUX
inlawrev-18007	537	14	contrary	contrary	ADJ
inlawrev-18007	537	15	to	to	ADP
inlawrev-18007	537	16	the	the	DET
inlawrev-18007	537	17	policy	policy	NOUN
inlawrev-18007	537	18	underlying	underlie	VERB
inlawrev-18007	537	19	the	the	DET
inlawrev-18007	537	20	power	power	NOUN
inlawrev-18007	537	21	.	.	PUNCT
inlawrev-18007	538	1	b.	b.	PROPN
inlawrev-18007	539	1	the	the	DET
inlawrev-18007	539	2	computation	computation	NOUN
inlawrev-18007	539	3	of	of	ADP
inlawrev-18007	539	4	the	the	DET
inlawrev-18007	539	5	present	present	ADJ
inlawrev-18007	539	6	value	value	NOUN
inlawrev-18007	539	7	of	of	ADP
inlawrev-18007	539	8	the	the	DET
inlawrev-18007	539	9	remainder	remainder	NOUN
inlawrev-18007	539	10	interest	interest	NOUN
inlawrev-18007	539	11	and	and	CCONJ
inlawrev-18007	539	12	its	its	PRON
inlawrev-18007	539	13	relationship	relationship	NOUN
inlawrev-18007	539	14	to	to	ADP
inlawrev-18007	539	15	the	the	DET
inlawrev-18007	539	16	amount	amount	NOUN
inlawrev-18007	539	17	permanently	permanently	ADV
inlawrev-18007	539	18	set	set	VERB
inlawrev-18007	539	19	aside	aside	ADV
inlawrev-18007	539	20	for	for	ADP
inlawrev-18007	539	21	charitable	charitable	ADJ
inlawrev-18007	539	22	purposes	purpose	NOUN
inlawrev-18007	539	23	.	.	PUNCT
inlawrev-18007	540	1	—	—	PUNCT
inlawrev-18007	540	2	the	the	DET
inlawrev-18007	540	3	prescribed	prescribed	ADJ
inlawrev-18007	540	4	method	method	NOUN
inlawrev-18007	540	5	for	for	ADP
inlawrev-18007	540	6	computing	compute	VERB
inlawrev-18007	540	7	the	the	DET
inlawrev-18007	540	8	present	present	ADJ
inlawrev-18007	540	9	value	value	NOUN
inlawrev-18007	540	10	of	of	ADP
inlawrev-18007	540	11	the	the	DET
inlawrev-18007	540	12	remainder	remainder	NOUN
inlawrev-18007	540	13	interest	interest	NOUN
inlawrev-18007	540	14	of	of	ADP
inlawrev-18007	540	15	a	a	DET
inlawrev-18007	540	16	standard	standard	ADJ
inlawrev-18007	540	17	crut	crut	NOUN
inlawrev-18007	540	18	and	and	CCONJ
inlawrev-18007	540	19	a	a	DET
inlawrev-18007	540	20	nim	nim	PROPN
inlawrev-18007	540	21	crut	crut	NOUN
inlawrev-18007	540	22	are	be	AUX
inlawrev-18007	540	23	the	the	DET
inlawrev-18007	540	24	same	same	ADJ
inlawrev-18007	540	25	.	.	PUNCT
inlawrev-18007	541	1	the	the	DET
inlawrev-18007	541	2	computation	computation	NOUN
inlawrev-18007	541	3	requires108	requires108	PROPN
inlawrev-18007	541	4	seven	seven	NUM
inlawrev-18007	541	5	inputs	input	NOUN
inlawrev-18007	541	6	:	:	PUNCT
inlawrev-18007	541	7	(	(	PUNCT
inlawrev-18007	541	8	1	1	X
inlawrev-18007	541	9	)	)	PUNCT
inlawrev-18007	541	10	the	the	DET
inlawrev-18007	541	11	date	date	NOUN
inlawrev-18007	541	12	of	of	ADP
inlawrev-18007	541	13	transfer	transfer	NOUN
inlawrev-18007	541	14	;	;	PUNCT
inlawrev-18007	541	15	(	(	PUNCT
inlawrev-18007	541	16	2	2	X
inlawrev-18007	541	17	)	)	PUNCT
inlawrev-18007	541	18	the	the	DET
inlawrev-18007	541	19	age	age	NOUN
inlawrev-18007	541	20	of	of	ADP
inlawrev-18007	541	21	each	each	DET
inlawrev-18007	541	22	beneficiary	beneficiary	NOUN
inlawrev-18007	541	23	;	;	PUNCT
inlawrev-18007	541	24	(	(	PUNCT
inlawrev-18007	541	25	3	3	X
inlawrev-18007	541	26	)	)	PUNCT
inlawrev-18007	541	27	the109	the109	PROPN
inlawrev-18007	541	28	110	110	NUM
inlawrev-18007	541	29	unitrust	unitrust	NOUN
inlawrev-18007	541	30	percentage	percentage	NOUN
inlawrev-18007	541	31	;	;	PUNCT
inlawrev-18007	541	32	(	(	PUNCT
inlawrev-18007	541	33	4	4	X
inlawrev-18007	541	34	)	)	PUNCT
inlawrev-18007	541	35	the	the	DET
inlawrev-18007	541	36	applicable	applicable	ADJ
inlawrev-18007	541	37	i.r.c	i.r.c	NOUN
inlawrev-18007	541	38	.	.	PUNCT
inlawrev-18007	542	1	§	§	PROPN
inlawrev-18007	542	2	7520	7520	NUM
inlawrev-18007	542	3	rate	rate	NOUN
inlawrev-18007	542	4	;	;	PUNCT
inlawrev-18007	542	5	(	(	PUNCT
inlawrev-18007	542	6	5	5	X
inlawrev-18007	542	7	)	)	PUNCT
inlawrev-18007	542	8	the	the	DET
inlawrev-18007	542	9	frequency111	frequency111	PROPN
inlawrev-18007	542	10	112	112	NUM
inlawrev-18007	542	11	of	of	ADP
inlawrev-18007	542	12	the	the	DET
inlawrev-18007	542	13	required	require	VERB
inlawrev-18007	542	14	unitrust	unitrust	NOUN
inlawrev-18007	542	15	distributions	distribution	NOUN
inlawrev-18007	542	16	(	(	PUNCT
inlawrev-18007	542	17	e.g.	e.g.	ADV
inlawrev-18007	542	18	,	,	PUNCT
inlawrev-18007	542	19	monthly	monthly	ADJ
inlawrev-18007	542	20	,	,	PUNCT
inlawrev-18007	542	21	quarterly	quarterly	ADJ
inlawrev-18007	542	22	,	,	PUNCT
inlawrev-18007	542	23	semi	semi	ADJ
inlawrev-18007	542	24	-	-	ADJ
inlawrev-18007	542	25	annual	annual	ADJ
inlawrev-18007	542	26	,	,	PUNCT
inlawrev-18007	542	27	or	or	CCONJ
inlawrev-18007	542	28	annual	annual	ADJ
inlawrev-18007	542	29	distribution	distribution	NOUN
inlawrev-18007	542	30	periods	period	NOUN
inlawrev-18007	542	31	)	)	PUNCT
inlawrev-18007	542	32	;	;	PUNCT
inlawrev-18007	542	33	(	(	PUNCT
inlawrev-18007	542	34	6	6	X
inlawrev-18007	542	35	)	)	PUNCT
inlawrev-18007	542	36	the	the	DET
inlawrev-18007	542	37	timing	timing	NOUN
inlawrev-18007	542	38	of	of	ADP
inlawrev-18007	542	39	distributions	distribution	NOUN
inlawrev-18007	542	40	within	within	ADP
inlawrev-18007	542	41	the113	the113	ADJ
inlawrev-18007	542	42	distribution	distribution	NOUN
inlawrev-18007	542	43	period	period	NOUN
inlawrev-18007	542	44	(	(	PUNCT
inlawrev-18007	542	45	e.g.	e.g.	ADV
inlawrev-18007	542	46	,	,	PUNCT
inlawrev-18007	542	47	whether	whether	SCONJ
inlawrev-18007	542	48	distributions	distribution	NOUN
inlawrev-18007	542	49	occur	occur	VERB
inlawrev-18007	542	50	at	at	ADP
inlawrev-18007	542	51	the	the	DET
inlawrev-18007	542	52	beginning	beginning	NOUN
inlawrev-18007	542	53	or	or	CCONJ
inlawrev-18007	542	54	end	end	NOUN
inlawrev-18007	542	55	of	of	ADP
inlawrev-18007	542	56	the	the	DET
inlawrev-18007	542	57	distribution	distribution	NOUN
inlawrev-18007	542	58	period	period	NOUN
inlawrev-18007	542	59	)	)	PUNCT
inlawrev-18007	542	60	;	;	PUNCT
inlawrev-18007	542	61	and	and	CCONJ
inlawrev-18007	542	62	(	(	PUNCT
inlawrev-18007	542	63	7	7	X
inlawrev-18007	542	64	)	)	PUNCT
inlawrev-18007	542	65	the	the	DET
inlawrev-18007	542	66	date	date	NOUN
inlawrev-18007	542	67	on	on	ADP
inlawrev-18007	542	68	which	which	PRON
inlawrev-18007	542	69	trust	trust	NOUN
inlawrev-18007	542	70	property	property	NOUN
inlawrev-18007	542	71	is	be	AUX
inlawrev-18007	542	72	to	to	PART
inlawrev-18007	542	73	be	be	AUX
inlawrev-18007	542	74	valued114	valued114	X
inlawrev-18007	542	75	relative	relative	ADJ
inlawrev-18007	542	76	to	to	ADP
inlawrev-18007	542	77	the	the	DET
inlawrev-18007	542	78	distribution	distribution	NOUN
inlawrev-18007	542	79	year	year	NOUN
inlawrev-18007	542	80	(	(	PUNCT
inlawrev-18007	542	81	e.g.	e.g.	ADV
inlawrev-18007	542	82	,	,	PUNCT
inlawrev-18007	542	83	at	at	ADP
inlawrev-18007	542	84	the	the	DET
inlawrev-18007	542	85	beginning	beginning	NOUN
inlawrev-18007	542	86	or	or	CCONJ
inlawrev-18007	542	87	the	the	DET
inlawrev-18007	542	88	end	end	NOUN
inlawrev-18007	542	89	of	of	ADP
inlawrev-18007	542	90	the	the	DET
inlawrev-18007	542	91	period).115	period).115	PROPN
inlawrev-18007	542	92	as	as	SCONJ
inlawrev-18007	542	93	discussed	discuss	VERB
inlawrev-18007	542	94	above	above	ADV
inlawrev-18007	542	95	,	,	PUNCT
inlawrev-18007	542	96	the	the	DET
inlawrev-18007	542	97	computation	computation	NOUN
inlawrev-18007	542	98	of	of	ADP
inlawrev-18007	542	99	the	the	DET
inlawrev-18007	542	100	present	present	ADJ
inlawrev-18007	542	101	value	value	NOUN
inlawrev-18007	542	102	of	of	ADP
inlawrev-18007	542	103	the	the	DET
inlawrev-18007	542	104	remainder	remainder	NOUN
inlawrev-18007	542	105	interest	interest	NOUN
inlawrev-18007	542	106	for	for	ADP
inlawrev-18007	542	107	a	a	DET
inlawrev-18007	542	108	standard	standard	ADJ
inlawrev-18007	542	109	crut	crut	NOUN
inlawrev-18007	542	110	and	and	CCONJ
inlawrev-18007	542	111	a	a	DET
inlawrev-18007	542	112	nim	nim	PROPN
inlawrev-18007	542	113	crut	crut	NOUN
inlawrev-18007	542	114	is	be	AUX
inlawrev-18007	542	115	the	the	DET
inlawrev-18007	542	116	same	same	ADJ
inlawrev-18007	542	117	.	.	PUNCT
inlawrev-18007	543	1	the	the	DET
inlawrev-18007	543	2	computation116	computation116	PROPN
inlawrev-18007	543	3	assumes	assume	VERB
inlawrev-18007	543	4	that	that	SCONJ
inlawrev-18007	543	5	the	the	DET
inlawrev-18007	543	6	annual	annual	ADJ
inlawrev-18007	543	7	unitrust	unitrust	NOUN
inlawrev-18007	543	8	amount	amount	NOUN
inlawrev-18007	543	9	is	be	AUX
inlawrev-18007	543	10	distributed	distribute	VERB
inlawrev-18007	543	11	in	in	ADP
inlawrev-18007	543	12	full	full	ADJ
inlawrev-18007	543	13	each	each	DET
inlawrev-18007	543	14	year	year	NOUN
inlawrev-18007	543	15	;	;	PUNCT
inlawrev-18007	543	16	it	it	PRON
inlawrev-18007	543	17	makes	make	VERB
inlawrev-18007	543	18	no	no	DET
inlawrev-18007	543	19	adjustment	adjustment	NOUN
inlawrev-18007	543	20	for	for	ADP
inlawrev-18007	543	21	the	the	DET
inlawrev-18007	543	22	possibility	possibility	NOUN
inlawrev-18007	543	23	that	that	SCONJ
inlawrev-18007	543	24	,	,	PUNCT
inlawrev-18007	543	25	in	in	ADP
inlawrev-18007	543	26	the	the	DET
inlawrev-18007	543	27	case	case	NOUN
inlawrev-18007	543	28	of	of	ADP
inlawrev-18007	543	29	a	a	DET
inlawrev-18007	543	30	nim	nim	PROPN
inlawrev-18007	543	31	crut	crut	PROPN
inlawrev-18007	543	32	,	,	PUNCT
inlawrev-18007	543	33	trust	trust	NOUN
inlawrev-18007	543	34	accounting	accounting	NOUN
inlawrev-18007	543	35	income	income	NOUN
inlawrev-18007	543	36	may	may	AUX
inlawrev-18007	543	37	be	be	AUX
inlawrev-18007	543	38	less	less	ADJ
inlawrev-18007	543	39	than	than	ADP
inlawrev-18007	543	40	the	the	DET
inlawrev-18007	543	41	annual	annual	ADJ
inlawrev-18007	543	42	unitrust	unitrust	NOUN
inlawrev-18007	543	43	amount	amount	NOUN
inlawrev-18007	543	44	.	.	PUNCT
inlawrev-18007	544	1	the	the	DET
inlawrev-18007	544	2	computed	compute	VERB
inlawrev-18007	544	3	amount	amount	NOUN
inlawrev-18007	544	4	is	be	AUX
inlawrev-18007	544	5	the	the	DET
inlawrev-18007	544	6	basis	basis	NOUN
inlawrev-18007	544	7	of	of	ADP
inlawrev-18007	544	8	the	the	DET
inlawrev-18007	544	9	charitable	charitable	ADJ
inlawrev-18007	544	10	income	income	NOUN
inlawrev-18007	544	11	tax	tax	NOUN
inlawrev-18007	544	12	and	and	CCONJ
inlawrev-18007	544	13	transfer	transfer	VERB
inlawrev-18007	544	14	tax	tax	NOUN
inlawrev-18007	544	15	deductions	deduction	NOUN
inlawrev-18007	544	16	.	.	PUNCT
inlawrev-18007	545	1	as	as	ADP
inlawrev-18007	545	2	such	such	ADJ
inlawrev-18007	545	3	,	,	PUNCT
inlawrev-18007	545	4	it	it	PRON
inlawrev-18007	545	5	is	be	AUX
inlawrev-18007	545	6	arguable	arguable	ADJ
inlawrev-18007	545	7	that	that	SCONJ
inlawrev-18007	545	8	this	this	DET
inlawrev-18007	545	9	amount	amount	NOUN
inlawrev-18007	545	10	reflects	reflect	VERB
inlawrev-18007	545	11	the	the	DET
inlawrev-18007	545	12	amount	amount	NOUN
inlawrev-18007	545	13	permanently	permanently	ADV
inlawrev-18007	545	14	set	set	VERB
inlawrev-18007	545	15	aside	aside	ADV
inlawrev-18007	545	16	for	for	ADP
inlawrev-18007	545	17	charitable	charitable	ADJ
inlawrev-18007	545	18	purposes	purpose	NOUN
inlawrev-18007	545	19	.	.	PUNCT
inlawrev-18007	546	1	for	for	ADP
inlawrev-18007	546	2	example	example	NOUN
inlawrev-18007	546	3	,	,	PUNCT
inlawrev-18007	546	4	assume	assume	VERB
inlawrev-18007	546	5	that	that	SCONJ
inlawrev-18007	546	6	fred	fred	NOUN
inlawrev-18007	546	7	,	,	PUNCT
inlawrev-18007	546	8	age	age	NOUN
inlawrev-18007	546	9	68	68	NUM
inlawrev-18007	546	10	,	,	PUNCT
inlawrev-18007	546	11	and	and	CCONJ
inlawrev-18007	546	12	jane	jane	NOUN
inlawrev-18007	546	13	,	,	PUNCT
inlawrev-18007	546	14	age	age	NOUN
inlawrev-18007	546	15	62	62	NUM
inlawrev-18007	546	16	,	,	PUNCT
inlawrev-18007	546	17	transfer	transfer	VERB
inlawrev-18007	546	18	$	$	SYM
inlawrev-18007	546	19	1,000,000	1,000,000	NUM
inlawrev-18007	546	20	to	to	ADP
inlawrev-18007	546	21	a	a	DET
inlawrev-18007	546	22	nim	nim	NOUN
inlawrev-18007	546	23	c	c	NOUN
inlawrev-18007	546	24	r	r	NOUN
inlawrev-18007	546	25	u	u	NOUN
inlawrev-18007	546	26	t	t	NOUN
inlawrev-18007	546	27	on	on	ADP
inlawrev-18007	546	28	january	january	PROPN
inlawrev-18007	546	29	15	15	NUM
inlawrev-18007	546	30	,	,	PUNCT
inlawrev-18007	546	31	2011	2011	NUM
inlawrev-18007	546	32	.	.	PUNCT
inlawrev-18007	547	1	further	far	ADV
inlawrev-18007	547	2	assume	assume	VERB
inlawrev-18007	547	3	that	that	SCONJ
inlawrev-18007	547	4	the	the	DET
inlawrev-18007	547	5	trust	trust	NOUN
inlawrev-18007	547	6	’s	’	VERB
inlawrev-18007	547	7	stated	state	VERB
inlawrev-18007	547	8	unitrust	unitrust	ADJ
inlawrev-18007	547	9	percentage	percentage	NOUN
inlawrev-18007	547	10	is	be	AUX
inlawrev-18007	547	11	five	five	NUM
inlawrev-18007	547	12	percent	percent	NOUN
inlawrev-18007	547	13	.	.	PUNCT
inlawrev-18007	548	1	based	base	VERB
inlawrev-18007	548	2	on	on	ADP
inlawrev-18007	548	3	a	a	DET
inlawrev-18007	548	4	transfer	transfer	NOUN
inlawrev-18007	548	5	date	date	NOUN
inlawrev-18007	548	6	of	of	ADP
inlawrev-18007	548	7	january	january	PROPN
inlawrev-18007	548	8	15	15	NUM
inlawrev-18007	548	9	,	,	PUNCT
inlawrev-18007	548	10	2011	2011	NUM
inlawrev-18007	548	11	,	,	PUNCT
inlawrev-18007	548	12	108	108	NUM
inlawrev-18007	548	13	.	.	PUNCT
inlawrev-18007	549	1	see	see	VERB
inlawrev-18007	549	2	supra	supra	PROPN
inlawrev-18007	549	3	part	part	PROPN
inlawrev-18007	549	4	i.a.2	i.a.2	PROPN
inlawrev-18007	549	5	.	.	PUNCT
inlawrev-18007	550	1	and	and	CCONJ
inlawrev-18007	550	2	note	note	VERB
inlawrev-18007	550	3	27	27	NUM
inlawrev-18007	550	4	and	and	CCONJ
inlawrev-18007	550	5	accompanying	accompany	VERB
inlawrev-18007	550	6	text	text	NOUN
inlawrev-18007	550	7	;	;	PUNCT
inlawrev-18007	550	8	see	see	VERB
inlawrev-18007	550	9	also	also	ADV
inlawrev-18007	550	10	treas	treas	PROPN
inlawrev-18007	550	11	.	.	PUNCT
inlawrev-18007	551	1	reg	reg	PROPN
inlawrev-18007	551	2	.	.	PUNCT
inlawrev-18007	552	1	§	§	PROPN
inlawrev-18007	552	2	1.664	1.664	NUM
inlawrev-18007	552	3	-	-	SYM
inlawrev-18007	552	4	4	4	NUM
inlawrev-18007	552	5	(	(	PUNCT
inlawrev-18007	552	6	2009	2009	NUM
inlawrev-18007	552	7	)	)	PUNCT
inlawrev-18007	552	8	(	(	PUNCT
inlawrev-18007	552	9	describing	describe	VERB
inlawrev-18007	552	10	the	the	DET
inlawrev-18007	552	11	computation	computation	NOUN
inlawrev-18007	552	12	of	of	ADP
inlawrev-18007	552	13	the	the	DET
inlawrev-18007	552	14	remainder	remainder	NOUN
inlawrev-18007	552	15	interest	interest	NOUN
inlawrev-18007	552	16	in	in	ADP
inlawrev-18007	552	17	a	a	DET
inlawrev-18007	552	18	charitable	charitable	ADJ
inlawrev-18007	552	19	remainder	remainder	NOUN
inlawrev-18007	552	20	unitrust	unitrust	NOUN
inlawrev-18007	552	21	)	)	PUNCT
inlawrev-18007	552	22	.	.	PUNCT
inlawrev-18007	553	1	109	109	NUM
inlawrev-18007	553	2	.	.	PUNCT
inlawrev-18007	554	1	the	the	DET
inlawrev-18007	554	2	date	date	NOUN
inlawrev-18007	554	3	of	of	ADP
inlawrev-18007	554	4	transfer	transfer	NOUN
inlawrev-18007	554	5	establishes	establish	VERB
inlawrev-18007	554	6	the	the	DET
inlawrev-18007	554	7	“	"	PUNCT
inlawrev-18007	554	8	valuation	valuation	NOUN
inlawrev-18007	554	9	date	date	NOUN
inlawrev-18007	554	10	”	"	PUNCT
inlawrev-18007	554	11	used	use	VERB
inlawrev-18007	554	12	to	to	PART
inlawrev-18007	554	13	determine	determine	VERB
inlawrev-18007	554	14	the	the	DET
inlawrev-18007	554	15	applicable	applicable	ADJ
inlawrev-18007	554	16	life	life	NOUN
inlawrev-18007	554	17	table	table	NOUN
inlawrev-18007	554	18	as	as	SCONJ
inlawrev-18007	554	19	required	require	VERB
inlawrev-18007	554	20	by	by	ADP
inlawrev-18007	554	21	treas	treas	PROPN
inlawrev-18007	554	22	.	.	PUNCT
inlawrev-18007	555	1	reg	reg	PROPN
inlawrev-18007	555	2	.	.	PUNCT
inlawrev-18007	556	1	§	§	PROPN
inlawrev-18007	556	2	1.664	1.664	NUM
inlawrev-18007	556	3	-	-	SYM
inlawrev-18007	556	4	4(a)(1	4(a)(1	NUM
inlawrev-18007	556	5	)	)	PUNCT
inlawrev-18007	556	6	(	(	PUNCT
inlawrev-18007	556	7	2011	2011	NUM
inlawrev-18007	556	8	)	)	PUNCT
inlawrev-18007	556	9	and	and	CCONJ
inlawrev-18007	556	10	the	the	DET
inlawrev-18007	556	11	i.r.c	i.r.c	NOUN
inlawrev-18007	556	12	.	.	PUNCT
inlawrev-18007	557	1	§	§	PROPN
inlawrev-18007	557	2	7520	7520	NUM
inlawrev-18007	557	3	rate	rate	NOUN
inlawrev-18007	557	4	to	to	PART
inlawrev-18007	557	5	be	be	AUX
inlawrev-18007	557	6	used	use	VERB
inlawrev-18007	557	7	as	as	ADP
inlawrev-18007	557	8	required	require	VERB
inlawrev-18007	557	9	by	by	ADP
inlawrev-18007	557	10	treas	treas	PROPN
inlawrev-18007	557	11	.	.	PUNCT
inlawrev-18007	558	1	reg	reg	PROPN
inlawrev-18007	558	2	.	.	PUNCT
inlawrev-18007	559	1	§	§	PROPN
inlawrev-18007	559	2	1.664	1.664	NUM
inlawrev-18007	559	3	-	-	SYM
inlawrev-18007	559	4	4(a)(2	4(a)(2	NUM
inlawrev-18007	559	5	)	)	PUNCT
inlawrev-18007	559	6	(	(	PUNCT
inlawrev-18007	559	7	2009	2009	NUM
inlawrev-18007	559	8	)	)	PUNCT
inlawrev-18007	559	9	.	.	PUNCT
inlawrev-18007	560	1	110	110	NUM
inlawrev-18007	560	2	.	.	PUNCT
inlawrev-18007	561	1	the	the	DET
inlawrev-18007	561	2	age	age	NOUN
inlawrev-18007	561	3	of	of	ADP
inlawrev-18007	561	4	each	each	DET
inlawrev-18007	561	5	beneficiary	beneficiary	NOUN
inlawrev-18007	561	6	is	be	AUX
inlawrev-18007	561	7	an	an	DET
inlawrev-18007	561	8	indirect	indirect	ADJ
inlawrev-18007	561	9	input	input	NOUN
inlawrev-18007	561	10	in	in	ADP
inlawrev-18007	561	11	computation	computation	NOUN
inlawrev-18007	561	12	.	.	PUNCT
inlawrev-18007	562	1	a	a	DET
inlawrev-18007	562	2	beneficiary	beneficiary	NOUN
inlawrev-18007	562	3	’s	’s	PART
inlawrev-18007	562	4	age	age	NOUN
inlawrev-18007	562	5	is	be	AUX
inlawrev-18007	562	6	relevant	relevant	ADJ
inlawrev-18007	562	7	to	to	ADP
inlawrev-18007	562	8	the	the	DET
inlawrev-18007	562	9	selection	selection	NOUN
inlawrev-18007	562	10	of	of	ADP
inlawrev-18007	562	11	the	the	DET
inlawrev-18007	562	12	remainder	remainder	NOUN
inlawrev-18007	562	13	factor	factor	NOUN
inlawrev-18007	562	14	from	from	ADP
inlawrev-18007	562	15	the	the	DET
inlawrev-18007	562	16	appropriate	appropriate	ADJ
inlawrev-18007	562	17	table	table	NOUN
inlawrev-18007	562	18	as	as	SCONJ
inlawrev-18007	562	19	described	describe	VERB
inlawrev-18007	562	20	in	in	ADP
inlawrev-18007	562	21	irs	irs	PROPN
inlawrev-18007	562	22	publ’n	publ’n	NOUN
inlawrev-18007	562	23	1457	1457	NUM
inlawrev-18007	562	24	,	,	PUNCT
inlawrev-18007	562	25	actuarial	actuarial	ADJ
inlawrev-18007	562	26	valuations	valuation	NOUN
inlawrev-18007	562	27	(	(	PUNCT
inlawrev-18007	562	28	5	5	NUM
inlawrev-18007	562	29	-	-	SYM
inlawrev-18007	562	30	2009	2009	NUM
inlawrev-18007	562	31	)	)	PUNCT
inlawrev-18007	562	32	,	,	PUNCT
inlawrev-18007	562	33	available	available	ADJ
inlawrev-18007	562	34	at	at	ADP
inlawrev-18007	562	35	http://www.irs.gov/pub/irs-pdf/p1457.pdf	http://www.irs.gov/pub/irs-pdf/p1457.pdf	NOUN
inlawrev-18007	562	36	.	.	PUNCT
inlawrev-18007	563	1	111	111	NUM
inlawrev-18007	563	2	.	.	PUNCT
inlawrev-18007	564	1	see	see	VERB
inlawrev-18007	564	2	treas	treas	PROPN
inlawrev-18007	564	3	.	.	PUNCT
inlawrev-18007	565	1	reg	reg	PROPN
inlawrev-18007	565	2	.	.	PUNCT
inlawrev-18007	566	1	§	§	PROPN
inlawrev-18007	566	2	1.664	1.664	NUM
inlawrev-18007	566	3	-	-	SYM
inlawrev-18007	566	4	4(e)(3	4(e)(3	NUM
inlawrev-18007	566	5	)	)	PUNCT
inlawrev-18007	566	6	(	(	PUNCT
inlawrev-18007	566	7	2009	2009	NUM
inlawrev-18007	566	8	)	)	PUNCT
inlawrev-18007	566	9	.	.	PUNCT
inlawrev-18007	567	1	112	112	NUM
inlawrev-18007	567	2	.	.	PUNCT
inlawrev-18007	568	1	each	each	DET
inlawrev-18007	568	2	month	month	NOUN
inlawrev-18007	568	3	the	the	DET
inlawrev-18007	568	4	irs	irs	PROPN
inlawrev-18007	568	5	publishes	publish	VERB
inlawrev-18007	568	6	an	an	DET
inlawrev-18007	568	7	interest	interest	NOUN
inlawrev-18007	568	8	rate	rate	NOUN
inlawrev-18007	568	9	used	use	VERB
inlawrev-18007	568	10	to	to	PART
inlawrev-18007	568	11	determine	determine	VERB
inlawrev-18007	568	12	“	"	PUNCT
inlawrev-18007	568	13	the	the	DET
inlawrev-18007	568	14	value	value	NOUN
inlawrev-18007	568	15	of	of	ADP
inlawrev-18007	568	16	any	any	DET
inlawrev-18007	568	17	annuity	annuity	NOUN
inlawrev-18007	568	18	,	,	PUNCT
inlawrev-18007	568	19	any	any	DET
inlawrev-18007	568	20	interest	interest	NOUN
inlawrev-18007	568	21	for	for	ADP
inlawrev-18007	568	22	life	life	NOUN
inlawrev-18007	568	23	or	or	CCONJ
inlawrev-18007	568	24	a	a	DET
inlawrev-18007	568	25	term	term	NOUN
inlawrev-18007	568	26	of	of	ADP
inlawrev-18007	568	27	years	year	NOUN
inlawrev-18007	568	28	,	,	PUNCT
inlawrev-18007	568	29	or	or	CCONJ
inlawrev-18007	568	30	any	any	DET
inlawrev-18007	568	31	remainder	remainder	NOUN
inlawrev-18007	568	32	or	or	CCONJ
inlawrev-18007	568	33	reversionary	reversionary	ADJ
inlawrev-18007	568	34	interest	interest	NOUN
inlawrev-18007	568	35	.	.	PUNCT
inlawrev-18007	568	36	”	"	PUNCT
inlawrev-18007	569	1	i.r.c	i.r.c	NOUN
inlawrev-18007	569	2	.	.	PUNCT
inlawrev-18007	570	1	§	§	PROPN
inlawrev-18007	570	2	7520(a	7520(a	PROPN
inlawrev-18007	570	3	)	)	PUNCT
inlawrev-18007	570	4	(	(	PUNCT
inlawrev-18007	570	5	2006	2006	NUM
inlawrev-18007	570	6	)	)	PUNCT
inlawrev-18007	570	7	;	;	PUNCT
inlawrev-18007	570	8	see	see	VERB
inlawrev-18007	570	9	also	also	ADV
inlawrev-18007	570	10	rev	rev	VERB
inlawrev-18007	570	11	.	.	PUNCT
inlawrev-18007	571	1	rul	rul	PROPN
inlawrev-18007	571	2	.	.	PUNCT
inlawrev-18007	572	1	2011	2011	NUM
inlawrev-18007	572	2	-	-	SYM
inlawrev-18007	572	3	6	6	NUM
inlawrev-18007	572	4	,	,	PUNCT
inlawrev-18007	572	5	2011	2011	NUM
inlawrev-18007	572	6	-	-	SYM
inlawrev-18007	572	7	10	10	NUM
inlawrev-18007	572	8	i.r.b	i.r.b	NOUN
inlawrev-18007	572	9	.	.	PUNCT
inlawrev-18007	573	1	537	537	NUM
inlawrev-18007	573	2	,	,	PUNCT
inlawrev-18007	573	3	538	538	NUM
inlawrev-18007	573	4	tbl	tbl	NOUN
inlawrev-18007	573	5	.	.	PUNCT
inlawrev-18007	573	6	4	4	NUM
inlawrev-18007	574	1	(	(	PUNCT
inlawrev-18007	574	2	providing	provide	VERB
inlawrev-18007	574	3	an	an	DET
inlawrev-18007	574	4	example	example	NOUN
inlawrev-18007	574	5	of	of	ADP
inlawrev-18007	574	6	the	the	DET
inlawrev-18007	574	7	monthly	monthly	ADJ
inlawrev-18007	574	8	publication	publication	NOUN
inlawrev-18007	574	9	of	of	ADP
inlawrev-18007	574	10	the	the	DET
inlawrev-18007	574	11	i.r.c	i.r.c	NOUN
inlawrev-18007	574	12	.	.	PUNCT
inlawrev-18007	575	1	§	§	PROPN
inlawrev-18007	575	2	7520	7520	NUM
inlawrev-18007	575	3	rate	rate	NOUN
inlawrev-18007	575	4	)	)	PUNCT
inlawrev-18007	575	5	.	.	PUNCT
inlawrev-18007	576	1	113	113	NUM
inlawrev-18007	576	2	.	.	PUNCT
inlawrev-18007	577	1	see	see	VERB
inlawrev-18007	577	2	treas	treas	PROPN
inlawrev-18007	577	3	.	.	PUNCT
inlawrev-18007	578	1	reg	reg	PROPN
inlawrev-18007	578	2	.	.	PUNCT
inlawrev-18007	579	1	§	§	PROPN
inlawrev-18007	579	2	1.664	1.664	NUM
inlawrev-18007	579	3	-	-	SYM
inlawrev-18007	579	4	4(e)(3	4(e)(3	NUM
inlawrev-18007	579	5	)	)	PUNCT
inlawrev-18007	579	6	.	.	PUNCT
inlawrev-18007	580	1	114	114	NUM
inlawrev-18007	580	2	.	.	PUNCT
inlawrev-18007	581	1	see	see	VERB
inlawrev-18007	581	2	i	i	PRON
inlawrev-18007	581	3	d.	d.	PROPN
inlawrev-18007	581	4	§	§	PROPN
inlawrev-18007	581	5	1.664	1.664	NUM
inlawrev-18007	581	6	-	-	SYM
inlawrev-18007	581	7	4(a)(3	4(a)(3	NUM
inlawrev-18007	581	8	)	)	PUNCT
inlawrev-18007	581	9	.	.	PUNCT
inlawrev-18007	582	1	115	115	NUM
inlawrev-18007	582	2	.	.	PUNCT
inlawrev-18007	583	1	see	see	VERB
inlawrev-18007	583	2	i	i	PRON
inlawrev-18007	583	3	d.	d.	PROPN
inlawrev-18007	583	4	§	§	PROPN
inlawrev-18007	583	5	1.664	1.664	NUM
inlawrev-18007	583	6	-	-	SYM
inlawrev-18007	583	7	4(e)(3	4(e)(3	NUM
inlawrev-18007	583	8	)	)	PUNCT
inlawrev-18007	583	9	.	.	PUNCT
inlawrev-18007	584	1	116	116	X
inlawrev-18007	584	2	.	.	PUNCT
inlawrev-18007	585	1	see	see	VERB
inlawrev-18007	585	2	supra	supra	PROPN
inlawrev-18007	585	3	part	part	PROPN
inlawrev-18007	585	4	i.a.2	i.a.2	PROPN
inlawrev-18007	585	5	.	.	PUNCT
inlawrev-18007	586	1	and	and	CCONJ
inlawrev-18007	586	2	note	note	VERB
inlawrev-18007	586	3	27	27	NUM
inlawrev-18007	586	4	and	and	CCONJ
inlawrev-18007	586	5	accompanying	accompany	VERB
inlawrev-18007	586	6	text	text	NOUN
inlawrev-18007	586	7	.	.	PUNCT
inlawrev-18007	587	1	2012	2012	NUM
inlawrev-18007	587	2	]	]	PUNCT
inlawrev-18007	587	3	indiana	indiana	PROPN
inlawrev-18007	587	4	’s	’s	PROPN
inlawrev-18007	587	5	uniform	uniform	PROPN
inlawrev-18007	587	6	principal	principal	NOUN
inlawrev-18007	587	7	and	and	CCONJ
inlawrev-18007	587	8	incom	incom	PROPN
inlawrev-18007	587	9	e	e	PROPN
inlawrev-18007	587	10	act	act	VERB
inlawrev-18007	587	11	859	859	NUM
inlawrev-18007	587	12	the	the	DET
inlawrev-18007	587	13	best	good	ADJ
inlawrev-18007	587	14	section	section	NOUN
inlawrev-18007	587	15	7520	7520	NUM
inlawrev-18007	587	16	rate	rate	NOUN
inlawrev-18007	587	17	allowed	allow	VERB
inlawrev-18007	587	18	is	be	AUX
inlawrev-18007	587	19	2.4	2.4	NUM
inlawrev-18007	587	20	%	%	NOUN
inlawrev-18007	587	21	.	.	PUNCT
inlawrev-18007	588	1	under	under	ADP
inlawrev-18007	588	2	these	these	DET
inlawrev-18007	588	3	facts	fact	NOUN
inlawrev-18007	588	4	,	,	PUNCT
inlawrev-18007	588	5	the	the	DET
inlawrev-18007	588	6	present	present	ADJ
inlawrev-18007	588	7	value117	value117	X
inlawrev-18007	588	8	of	of	ADP
inlawrev-18007	588	9	the	the	DET
inlawrev-18007	588	10	remainder	remainder	NOUN
inlawrev-18007	588	11	interest	interest	NOUN
inlawrev-18007	588	12	(	(	PUNCT
inlawrev-18007	588	13	and	and	CCONJ
inlawrev-18007	588	14	the	the	DET
inlawrev-18007	588	15	putative	putative	ADJ
inlawrev-18007	588	16	am	be	AUX
inlawrev-18007	588	17	ount	ount	NOUN
inlawrev-18007	588	18	permanently	permanently	ADV
inlawrev-18007	588	19	set	set	VERB
inlawrev-18007	588	20	aside	aside	ADV
inlawrev-18007	588	21	for	for	ADP
inlawrev-18007	588	22	charitable	charitable	ADJ
inlawrev-18007	588	23	purposes	purpose	NOUN
inlawrev-18007	588	24	)	)	PUNCT
inlawrev-18007	588	25	is	be	AUX
inlawrev-18007	588	26	$	$	SYM
inlawrev-18007	588	27	365,700	365,700	NUM
inlawrev-18007	588	28	.	.	PUNCT
inlawrev-18007	589	1	as	as	SCONJ
inlawrev-18007	589	2	previously	previously	ADV
inlawrev-18007	589	3	explained	explain	VERB
inlawrev-18007	589	4	,	,	PUNCT
inlawrev-18007	589	5	this	this	DET
inlawrev-18007	589	6	computed118	computed118	PROPN
inlawrev-18007	589	7	amount	amount	NOUN
inlawrev-18007	589	8	is	be	AUX
inlawrev-18007	589	9	the	the	DET
inlawrev-18007	589	10	same	same	ADJ
inlawrev-18007	589	11	regardless	regardless	ADV
inlawrev-18007	589	12	of	of	ADP
inlawrev-18007	589	13	whether	whether	SCONJ
inlawrev-18007	589	14	fred	fred	NOUN
inlawrev-18007	589	15	and	and	CCONJ
inlawrev-18007	589	16	jane	jane	PROPN
inlawrev-18007	589	17	’s	’s	PART
inlawrev-18007	589	18	trust	trust	NOUN
inlawrev-18007	589	19	is	be	AUX
inlawrev-18007	589	20	a	a	DET
inlawrev-18007	589	21	standard	standard	ADJ
inlawrev-18007	589	22	crut	crut	NOUN
inlawrev-18007	589	23	or	or	CCONJ
inlawrev-18007	589	24	a	a	DET
inlawrev-18007	589	25	nim	nim	PROPN
inlawrev-18007	589	26	crut	crut	NOUN
inlawrev-18007	589	27	.	.	PUNCT
inlawrev-18007	590	1	w	w	NOUN
inlawrev-18007	590	2	hat	hat	NOUN
inlawrev-18007	590	3	is	be	AUX
inlawrev-18007	590	4	the	the	DET
inlawrev-18007	590	5	effect	effect	NOUN
inlawrev-18007	590	6	if	if	SCONJ
inlawrev-18007	590	7	the	the	DET
inlawrev-18007	590	8	nim	nim	PROPN
inlawrev-18007	590	9	crut	crut	PROPN
inlawrev-18007	590	10	’s	’s	PART
inlawrev-18007	590	11	investment	investment	NOUN
inlawrev-18007	590	12	portfolio	portfolio	NOUN
inlawrev-18007	590	13	fails	fail	VERB
inlawrev-18007	590	14	to	to	PART
inlawrev-18007	590	15	produce	produce	VERB
inlawrev-18007	590	16	trust	trust	NOUN
inlawrev-18007	590	17	accounting	accounting	NOUN
inlawrev-18007	590	18	income	income	NOUN
inlawrev-18007	590	19	greater	great	ADJ
inlawrev-18007	590	20	than	than	ADP
inlawrev-18007	590	21	or	or	CCONJ
inlawrev-18007	590	22	equal	equal	ADJ
inlawrev-18007	590	23	to	to	ADP
inlawrev-18007	590	24	the	the	DET
inlawrev-18007	590	25	annual	annual	ADJ
inlawrev-18007	590	26	unitrust	unitrust	NOUN
inlawrev-18007	590	27	amount	amount	NOUN
inlawrev-18007	590	28	but	but	CCONJ
inlawrev-18007	590	29	the	the	DET
inlawrev-18007	590	30	overall	overall	ADJ
inlawrev-18007	590	31	investment	investment	NOUN
inlawrev-18007	590	32	return	return	NOUN
inlawrev-18007	590	33	is	be	AUX
inlawrev-18007	590	34	greater	great	ADJ
inlawrev-18007	590	35	than	than	ADP
inlawrev-18007	590	36	or	or	CCONJ
inlawrev-18007	590	37	equal	equal	ADJ
inlawrev-18007	590	38	to	to	ADP
inlawrev-18007	590	39	the	the	DET
inlawrev-18007	590	40	annual	annual	ADJ
inlawrev-18007	590	41	unitrust	unitrust	NOUN
inlawrev-18007	590	42	amount	amount	NOUN
inlawrev-18007	590	43	?	?	PUNCT
inlawrev-18007	591	1	under	under	ADP
inlawrev-18007	591	2	this	this	DET
inlawrev-18007	591	3	scenario	scenario	NOUN
inlawrev-18007	591	4	,	,	PUNCT
inlawrev-18007	591	5	each	each	DET
inlawrev-18007	591	6	year	year	NOUN
inlawrev-18007	591	7	the	the	DET
inlawrev-18007	591	8	income	income	NOUN
inlawrev-18007	591	9	beneficiaries	beneficiary	NOUN
inlawrev-18007	591	10	will	will	AUX
inlawrev-18007	591	11	receive119	receive119	PROPN
inlawrev-18007	591	12	less	less	ADJ
inlawrev-18007	591	13	than	than	ADP
inlawrev-18007	591	14	the	the	DET
inlawrev-18007	591	15	annual	annual	ADJ
inlawrev-18007	591	16	unitrust	unitrust	NOUN
inlawrev-18007	591	17	amount	amount	NOUN
inlawrev-18007	591	18	while	while	NOUN
inlawrev-18007	591	19	,	,	PUNCT
inlawrev-18007	591	20	at	at	ADP
inlawrev-18007	591	21	the	the	DET
inlawrev-18007	591	22	expiration	expiration	NOUN
inlawrev-18007	591	23	of	of	ADP
inlawrev-18007	591	24	the	the	DET
inlawrev-18007	591	25	trust	trust	NOUN
inlawrev-18007	591	26	’s	’s	PART
inlawrev-18007	591	27	term	term	NOUN
inlawrev-18007	591	28	,	,	PUNCT
inlawrev-18007	591	29	the	the	DET
inlawrev-18007	591	30	charitable	charitable	ADJ
inlawrev-18007	591	31	remainder	remainder	NOUN
inlawrev-18007	591	32	beneficiaries	beneficiary	NOUN
inlawrev-18007	591	33	will	will	AUX
inlawrev-18007	591	34	receive	receive	VERB
inlawrev-18007	591	35	a	a	DET
inlawrev-18007	591	36	larger	large	ADJ
inlawrev-18007	591	37	charitable	charitable	ADJ
inlawrev-18007	591	38	remainder	remainder	NOUN
inlawrev-18007	591	39	—	—	PUNCT
inlawrev-18007	591	40	more	more	ADJ
inlawrev-18007	591	41	than	than	ADP
inlawrev-18007	591	42	the	the	DET
inlawrev-18007	591	43	putative	putative	ADJ
inlawrev-18007	591	44	amount	amount	NOUN
inlawrev-18007	591	45	permanently	permanently	ADV
inlawrev-18007	591	46	set	set	VERB
inlawrev-18007	591	47	aside	aside	ADV
inlawrev-18007	591	48	for	for	ADP
inlawrev-18007	591	49	charitable	charitable	ADJ
inlawrev-18007	591	50	purposes	purpose	NOUN
inlawrev-18007	591	51	.	.	PUNCT
inlawrev-18007	592	1	this	this	DET
inlawrev-18007	592	2	increase	increase	NOUN
inlawrev-18007	592	3	in	in	ADP
inlawrev-18007	592	4	the	the	DET
inlawrev-18007	592	5	charitable	charitable	ADJ
inlawrev-18007	592	6	remainder	remainder	NOUN
inlawrev-18007	592	7	would	would	AUX
inlawrev-18007	592	8	be	be	AUX
inlawrev-18007	592	9	reflected	reflect	VERB
inlawrev-18007	592	10	in	in	ADP
inlawrev-18007	592	11	an	an	DET
inlawrev-18007	592	12	increase	increase	NOUN
inlawrev-18007	592	13	in	in	ADP
inlawrev-18007	592	14	the	the	DET
inlawrev-18007	592	15	value	value	NOUN
inlawrev-18007	592	16	of	of	ADP
inlawrev-18007	592	17	the	the	DET
inlawrev-18007	592	18	trust	trust	NOUN
inlawrev-18007	592	19	’s	’s	PART
inlawrev-18007	592	20	principal	principal	NOUN
inlawrev-18007	592	21	over	over	ADP
inlawrev-18007	592	22	time	time	NOUN
inlawrev-18007	592	23	.	.	PUNCT
inlawrev-18007	593	1	assuming	assume	VERB
inlawrev-18007	593	2	the	the	DET
inlawrev-18007	593	3	amount	amount	NOUN
inlawrev-18007	593	4	originally	originally	ADV
inlawrev-18007	593	5	computed	compute	VERB
inlawrev-18007	593	6	as	as	ADP
inlawrev-18007	593	7	the	the	DET
inlawrev-18007	593	8	present	present	ADJ
inlawrev-18007	593	9	value	value	NOUN
inlawrev-18007	593	10	of	of	ADP
inlawrev-18007	593	11	the	the	DET
inlawrev-18007	593	12	remainder	remainder	NOUN
inlawrev-18007	593	13	interest	interest	NOUN
inlawrev-18007	593	14	represents	represent	VERB
inlawrev-18007	593	15	the	the	DET
inlawrev-18007	593	16	amount	amount	NOUN
inlawrev-18007	593	17	permanently	permanently	ADV
inlawrev-18007	593	18	set	set	VERB
inlawrev-18007	593	19	aside	aside	ADV
inlawrev-18007	593	20	for	for	ADP
inlawrev-18007	593	21	charitable	charitable	ADJ
inlawrev-18007	593	22	purposes	purpose	NOUN
inlawrev-18007	593	23	,	,	PUNCT
inlawrev-18007	593	24	the	the	DET
inlawrev-18007	593	25	difference	difference	NOUN
inlawrev-18007	593	26	between	between	ADP
inlawrev-18007	593	27	the	the	DET
inlawrev-18007	593	28	trust	trust	NOUN
inlawrev-18007	593	29	principal	principal	NOUN
inlawrev-18007	593	30	and	and	CCONJ
inlawrev-18007	593	31	the	the	DET
inlawrev-18007	593	32	computed	compute	VERB
inlawrev-18007	593	33	present	present	ADJ
inlawrev-18007	593	34	value	value	NOUN
inlawrev-18007	593	35	represents	represent	VERB
inlawrev-18007	593	36	an	an	DET
inlawrev-18007	593	37	amount	amount	NOUN
inlawrev-18007	593	38	not	not	PART
inlawrev-18007	593	39	permanently	permanently	ADV
inlawrev-18007	593	40	set	set	VERB
inlawrev-18007	593	41	aside	aside	ADV
inlawrev-18007	593	42	for	for	ADP
inlawrev-18007	593	43	charitable	charitable	ADJ
inlawrev-18007	593	44	purposes	purpose	NOUN
inlawrev-18007	593	45	,	,	PUNCT
inlawrev-18007	593	46	an	an	DET
inlawrev-18007	593	47	amount	amount	NOUN
inlawrev-18007	593	48	from	from	ADP
inlawrev-18007	593	49	which	which	PRON
inlawrev-18007	593	50	adjustments	adjustment	NOUN
inlawrev-18007	593	51	could	could	AUX
inlawrev-18007	593	52	be	be	AUX
inlawrev-18007	593	53	made	make	VERB
inlawrev-18007	593	54	.	.	PUNCT
inlawrev-18007	594	1	it	it	PRON
inlawrev-18007	594	2	is	be	AUX
inlawrev-18007	594	3	possible	possible	ADJ
inlawrev-18007	594	4	to	to	PART
inlawrev-18007	594	5	illustrate	illustrate	VERB
inlawrev-18007	594	6	this	this	DET
inlawrev-18007	594	7	difference	difference	NOUN
inlawrev-18007	594	8	by	by	ADP
inlawrev-18007	594	9	substituting	substitute	VERB
inlawrev-18007	594	10	in	in	ADP
inlawrev-18007	594	11	the	the	DET
inlawrev-18007	594	12	present	present	ADJ
inlawrev-18007	594	13	value	value	NOUN
inlawrev-18007	594	14	computation	computation	NOUN
inlawrev-18007	594	15	,	,	PUNCT
inlawrev-18007	594	16	in	in	ADP
inlawrev-18007	594	17	place	place	NOUN
inlawrev-18007	594	18	of	of	ADP
inlawrev-18007	594	19	the	the	DET
inlawrev-18007	594	20	unitrust	unitrust	ADJ
inlawrev-18007	594	21	percentage	percentage	NOUN
inlawrev-18007	594	22	,	,	PUNCT
inlawrev-18007	594	23	an	an	DET
inlawrev-18007	594	24	estimate	estimate	NOUN
inlawrev-18007	594	25	of	of	ADP
inlawrev-18007	594	26	the	the	DET
inlawrev-18007	594	27	real	real	ADJ
inlawrev-18007	594	28	rate	rate	NOUN
inlawrev-18007	594	29	of	of	ADP
inlawrev-18007	594	30	return	return	NOUN
inlawrev-18007	594	31	the	the	DET
inlawrev-18007	594	32	trust	trust	NOUN
inlawrev-18007	594	33	will	will	AUX
inlawrev-18007	594	34	receive	receive	VERB
inlawrev-18007	594	35	in	in	ADP
inlawrev-18007	594	36	the	the	DET
inlawrev-18007	594	37	form	form	NOUN
inlawrev-18007	594	38	of	of	ADP
inlawrev-18007	594	39	trust	trust	NOUN
inlawrev-18007	594	40	accounting	accounting	NOUN
inlawrev-18007	594	41	income	income	NOUN
inlawrev-18007	594	42	while	while	SCONJ
inlawrev-18007	594	43	holding	hold	VERB
inlawrev-18007	594	44	all	all	DET
inlawrev-18007	594	45	other	other	ADJ
inlawrev-18007	594	46	factors	factor	NOUN
inlawrev-18007	594	47	constant	constant	ADJ
inlawrev-18007	594	48	.	.	PUNCT
inlawrev-18007	595	1	assuming	assume	VERB
inlawrev-18007	595	2	that	that	SCONJ
inlawrev-18007	595	3	fred	fred	PROPN
inlawrev-18007	595	4	and	and	CCONJ
inlawrev-18007	595	5	jane	jane	PROPN
inlawrev-18007	595	6	’s	’s	PART
inlawrev-18007	595	7	nim	nim	PROPN
inlawrev-18007	595	8	crut	crut	PROPN
inlawrev-18007	595	9	will	will	AUX
inlawrev-18007	595	10	receive	receive	VERB
inlawrev-18007	595	11	a	a	DET
inlawrev-18007	595	12	real	real	ADJ
inlawrev-18007	595	13	rate	rate	NOUN
inlawrev-18007	595	14	of	of	ADP
inlawrev-18007	595	15	return	return	NOUN
inlawrev-18007	595	16	of	of	ADP
inlawrev-18007	595	17	trust	trust	NOUN
inlawrev-18007	595	18	accounting	accounting	NOUN
inlawrev-18007	595	19	incom	incom	PROPN
inlawrev-18007	595	20	e	e	PROPN
inlawrev-18007	595	21	of	of	ADP
inlawrev-18007	595	22	three	three	NUM
inlawrev-18007	595	23	percent	percent	NOUN
inlawrev-18007	595	24	,	,	PUNCT
inlawrev-18007	595	25	the	the	DET
inlawrev-18007	595	26	resulting	result	VERB
inlawrev-18007	595	27	estim	estim	ADJ
inlawrev-18007	595	28	ate	ate	NOUN
inlawrev-18007	595	29	of	of	ADP
inlawrev-18007	595	30	the	the	DET
inlawrev-18007	595	31	present	present	ADJ
inlawrev-18007	595	32	value	value	NOUN
inlawrev-18007	595	33	of	of	ADP
inlawrev-18007	595	34	the	the	DET
inlawrev-18007	595	35	remainder	remainder	NOUN
inlawrev-18007	595	36	interest	interest	NOUN
inlawrev-18007	595	37	is	be	AUX
inlawrev-18007	595	38	$	$	SYM
inlawrev-18007	595	39	541,824	541,824	NUM
inlawrev-18007	595	40	,	,	PUNCT
inlawrev-18007	595	41	a	a	DET
inlawrev-18007	595	42	difference	difference	NOUN
inlawrev-18007	595	43	of	of	ADP
inlawrev-18007	595	44	$	$	SYM
inlawrev-18007	595	45	176,124	176,124	NUM
inlawrev-18007	595	46	.	.	PUNCT
inlawrev-18007	596	1	it	it	PRON
inlawrev-18007	596	2	is	be	AUX
inlawrev-18007	596	3	from	from	ADP
inlawrev-18007	596	4	this	this	DET
inlawrev-18007	596	5	difference	difference	NOUN
inlawrev-18007	596	6	that	that	PRON
inlawrev-18007	596	7	an	an	DET
inlawrev-18007	596	8	adjustment	adjustment	NOUN
inlawrev-18007	596	9	between	between	ADP
inlawrev-18007	596	10	principal	principal	NOUN
inlawrev-18007	596	11	and	and	CCONJ
inlawrev-18007	596	12	income	income	NOUN
inlawrev-18007	596	13	would	would	AUX
inlawrev-18007	596	14	be	be	AUX
inlawrev-18007	596	15	made	make	VERB
inlawrev-18007	596	16	under	under	ADP
inlawrev-18007	596	17	the	the	DET
inlawrev-18007	596	18	power	power	NOUN
inlawrev-18007	596	19	to	to	PART
inlawrev-18007	596	20	adjust	adjust	VERB
inlawrev-18007	596	21	.	.	PUNCT
inlawrev-18007	597	1	assuming	assume	VERB
inlawrev-18007	597	2	this	this	DET
inlawrev-18007	597	3	difference	difference	NOUN
inlawrev-18007	597	4	is	be	AUX
inlawrev-18007	597	5	over	over	ADV
inlawrev-18007	597	6	and	and	CCONJ
inlawrev-18007	597	7	above	above	ADP
inlawrev-18007	597	8	the	the	DET
inlawrev-18007	597	9	amount	amount	NOUN
inlawrev-18007	597	10	permanently	permanently	ADV
inlawrev-18007	597	11	set	set	VERB
inlawrev-18007	597	12	aside	aside	ADV
inlawrev-18007	597	13	for	for	ADP
inlawrev-18007	597	14	charitable	charitable	ADJ
inlawrev-18007	597	15	purposes	purpose	NOUN
inlawrev-18007	597	16	(	(	PUNCT
inlawrev-18007	597	17	as	as	SCONJ
inlawrev-18007	597	18	measured	measure	VERB
inlawrev-18007	597	19	by	by	ADP
inlawrev-18007	597	20	the	the	DET
inlawrev-18007	597	21	computed	compute	VERB
inlawrev-18007	597	22	present	present	ADJ
inlawrev-18007	597	23	value	value	NOUN
inlawrev-18007	597	24	of	of	ADP
inlawrev-18007	597	25	the	the	DET
inlawrev-18007	597	26	remainder	remainder	NOUN
inlawrev-18007	597	27	interest	interest	NOUN
inlawrev-18007	597	28	)	)	PUNCT
inlawrev-18007	597	29	,	,	PUNCT
inlawrev-18007	597	30	an	an	DET
inlawrev-18007	597	31	adjustment	adjustment	NOUN
inlawrev-18007	597	32	117	117	NUM
inlawrev-18007	597	33	.	.	PUNCT
inlawrev-18007	598	1	internal	internal	ADJ
inlawrev-18007	598	2	revenue	revenue	NOUN
inlawrev-18007	598	3	code	code	NOUN
inlawrev-18007	598	4	section	section	NOUN
inlawrev-18007	598	5	7520(a	7520(a	NUM
inlawrev-18007	598	6	)	)	PUNCT
inlawrev-18007	598	7	provides	provide	VERB
inlawrev-18007	598	8	in	in	ADP
inlawrev-18007	598	9	part	part	NOUN
inlawrev-18007	598	10	that	that	SCONJ
inlawrev-18007	598	11	“	"	PUNCT
inlawrev-18007	598	12	[	[	X
inlawrev-18007	598	13	i]f	i]f	ADP
inlawrev-18007	598	14	an	an	DET
inlawrev-18007	598	15	income	income	NOUN
inlawrev-18007	598	16	,	,	PUNCT
inlawrev-18007	598	17	estate	estate	NOUN
inlawrev-18007	598	18	,	,	PUNCT
inlawrev-18007	598	19	or	or	CCONJ
inlawrev-18007	598	20	gift	gift	NOUN
inlawrev-18007	598	21	tax	tax	NOUN
inlawrev-18007	598	22	charitable	charitable	ADJ
inlawrev-18007	598	23	contribution	contribution	NOUN
inlawrev-18007	598	24	is	be	AUX
inlawrev-18007	598	25	allowable	allowable	ADJ
inlawrev-18007	598	26	for	for	ADP
inlawrev-18007	598	27	any	any	DET
inlawrev-18007	598	28	part	part	NOUN
inlawrev-18007	598	29	of	of	ADP
inlawrev-18007	598	30	the	the	DET
inlawrev-18007	598	31	property	property	NOUN
inlawrev-18007	598	32	transferred	transfer	VERB
inlawrev-18007	598	33	,	,	PUNCT
inlawrev-18007	598	34	the	the	DET
inlawrev-18007	598	35	taxpayer	taxpayer	NOUN
inlawrev-18007	598	36	may	may	AUX
inlawrev-18007	598	37	elect	elect	VERB
inlawrev-18007	598	38	to	to	PART
inlawrev-18007	598	39	use	use	VERB
inlawrev-18007	598	40	such	such	ADJ
inlawrev-18007	598	41	federal	federal	ADJ
inlawrev-18007	598	42	midterm	midterm	NOUN
inlawrev-18007	598	43	rate	rate	NOUN
inlawrev-18007	598	44	for	for	ADP
inlawrev-18007	598	45	either	either	PRON
inlawrev-18007	598	46	of	of	ADP
inlawrev-18007	598	47	the	the	DET
inlawrev-18007	598	48	[	[	X
inlawrev-18007	598	49	two	two	NUM
inlawrev-18007	598	50	]	]	PUNCT
inlawrev-18007	598	51	months	month	NOUN
inlawrev-18007	598	52	preceding	precede	VERB
inlawrev-18007	598	53	the	the	DET
inlawrev-18007	598	54	month	month	NOUN
inlawrev-18007	598	55	in	in	ADP
inlawrev-18007	598	56	which	which	PRON
inlawrev-18007	598	57	the	the	DET
inlawrev-18007	598	58	valuation	valuation	NOUN
inlawrev-18007	598	59	date	date	NOUN
inlawrev-18007	598	60	falls	fall	VERB
inlawrev-18007	598	61	.	.	PUNCT
inlawrev-18007	598	62	.	.	PUNCT
inlawrev-18007	598	63	.	.	PUNCT
inlawrev-18007	599	1	.	.	PUNCT
inlawrev-18007	599	2	”	"	PUNCT
inlawrev-18007	599	3	i.r.c	i.r.c	NOUN
inlawrev-18007	599	4	.	.	PUNCT
inlawrev-18007	600	1	§	§	PROPN
inlawrev-18007	600	2	7520(a	7520(a	PROPN
inlawrev-18007	600	3	)	)	PUNCT
inlawrev-18007	600	4	(	(	PUNCT
inlawrev-18007	600	5	emphasis	emphasis	NOUN
inlawrev-18007	600	6	added	add	VERB
inlawrev-18007	600	7	)	)	PUNCT
inlawrev-18007	600	8	.	.	PUNCT
inlawrev-18007	601	1	when	when	SCONJ
inlawrev-18007	601	2	computing	compute	VERB
inlawrev-18007	601	3	the	the	DET
inlawrev-18007	601	4	present	present	ADJ
inlawrev-18007	601	5	value	value	NOUN
inlawrev-18007	601	6	of	of	ADP
inlawrev-18007	601	7	the	the	DET
inlawrev-18007	601	8	remainder	remainder	NOUN
inlawrev-18007	601	9	interest	interest	NOUN
inlawrev-18007	601	10	for	for	ADP
inlawrev-18007	601	11	unitrusts	unitrust	NOUN
inlawrev-18007	601	12	requiring	require	VERB
inlawrev-18007	601	13	distributions	distribution	NOUN
inlawrev-18007	601	14	more	more	ADV
inlawrev-18007	601	15	frequently	frequently	ADV
inlawrev-18007	601	16	than	than	ADP
inlawrev-18007	601	17	annually	annually	ADV
inlawrev-18007	601	18	,	,	PUNCT
inlawrev-18007	601	19	a	a	DET
inlawrev-18007	601	20	higher	high	ADJ
inlawrev-18007	601	21	i.r.c	i.r.c	NOUN
inlawrev-18007	601	22	.	.	PUNCT
inlawrev-18007	602	1	§	§	PROPN
inlawrev-18007	602	2	7520	7520	NUM
inlawrev-18007	602	3	rate	rate	NOUN
inlawrev-18007	602	4	will	will	AUX
inlawrev-18007	602	5	produce	produce	VERB
inlawrev-18007	602	6	a	a	DET
inlawrev-18007	602	7	slightly	slightly	ADV
inlawrev-18007	602	8	larger	large	ADJ
inlawrev-18007	602	9	result	result	NOUN
inlawrev-18007	602	10	.	.	PUNCT
inlawrev-18007	603	1	118	118	NUM
inlawrev-18007	603	2	.	.	PUNCT
inlawrev-18007	603	3	further	far	ADV
inlawrev-18007	603	4	assume	assume	VERB
inlawrev-18007	603	5	that	that	SCONJ
inlawrev-18007	603	6	income	income	NOUN
inlawrev-18007	603	7	beneficiary	beneficiary	NOUN
inlawrev-18007	603	8	distributions	distribution	NOUN
inlawrev-18007	603	9	are	be	AUX
inlawrev-18007	603	10	paid	pay	VERB
inlawrev-18007	603	11	at	at	ADP
inlawrev-18007	603	12	the	the	DET
inlawrev-18007	603	13	end	end	NOUN
inlawrev-18007	603	14	of	of	ADP
inlawrev-18007	603	15	each	each	DET
inlawrev-18007	603	16	calendar	calendar	NOUN
inlawrev-18007	603	17	quarter	quarter	NOUN
inlawrev-18007	603	18	and	and	CCONJ
inlawrev-18007	603	19	that	that	SCONJ
inlawrev-18007	603	20	the	the	DET
inlawrev-18007	603	21	trust	trust	NOUN
inlawrev-18007	603	22	property	property	NOUN
inlawrev-18007	603	23	is	be	AUX
inlawrev-18007	603	24	valued	value	VERB
inlawrev-18007	603	25	on	on	ADP
inlawrev-18007	603	26	the	the	DET
inlawrev-18007	603	27	first	first	ADJ
inlawrev-18007	603	28	day	day	NOUN
inlawrev-18007	603	29	of	of	ADP
inlawrev-18007	603	30	each	each	DET
inlawrev-18007	603	31	year	year	NOUN
inlawrev-18007	603	32	.	.	PUNCT
inlawrev-18007	604	1	119	119	NUM
inlawrev-18007	604	2	.	.	PUNCT
inlawrev-18007	605	1	if	if	SCONJ
inlawrev-18007	605	2	the	the	DET
inlawrev-18007	605	3	trust	trust	NOUN
inlawrev-18007	605	4	accounting	accounting	NOUN
inlawrev-18007	605	5	income	income	NOUN
inlawrev-18007	605	6	rate	rate	NOUN
inlawrev-18007	605	7	of	of	ADP
inlawrev-18007	605	8	return	return	NOUN
inlawrev-18007	605	9	exceeds	exceed	VERB
inlawrev-18007	605	10	the	the	DET
inlawrev-18007	605	11	stated	state	VERB
inlawrev-18007	605	12	unitrust	unitrust	ADJ
inlawrev-18007	605	13	percentage	percentage	NOUN
inlawrev-18007	605	14	,	,	PUNCT
inlawrev-18007	605	15	then	then	ADV
inlawrev-18007	605	16	there	there	PRON
inlawrev-18007	605	17	is	be	VERB
inlawrev-18007	605	18	no	no	DET
inlawrev-18007	605	19	distinction	distinction	NOUN
inlawrev-18007	605	20	between	between	ADP
inlawrev-18007	605	21	the	the	DET
inlawrev-18007	605	22	expected	expect	VERB
inlawrev-18007	605	23	results	result	NOUN
inlawrev-18007	605	24	of	of	ADP
inlawrev-18007	605	25	a	a	DET
inlawrev-18007	605	26	standard	standard	ADJ
inlawrev-18007	605	27	crut	crut	NOUN
inlawrev-18007	605	28	and	and	CCONJ
inlawrev-18007	605	29	a	a	DET
inlawrev-18007	605	30	nimcrut	nimcrut	NOUN
inlawrev-18007	605	31	.	.	PUNCT
inlawrev-18007	606	1	this	this	PRON
inlawrev-18007	606	2	is	be	AUX
inlawrev-18007	606	3	because	because	SCONJ
inlawrev-18007	606	4	,	,	PUNCT
inlawrev-18007	606	5	in	in	ADP
inlawrev-18007	606	6	either	either	DET
inlawrev-18007	606	7	case	case	NOUN
inlawrev-18007	606	8	,	,	PUNCT
inlawrev-18007	606	9	the	the	DET
inlawrev-18007	606	10	required	require	VERB
inlawrev-18007	606	11	distributions	distribution	NOUN
inlawrev-18007	606	12	are	be	AUX
inlawrev-18007	606	13	exactly	exactly	ADV
inlawrev-18007	606	14	equal	equal	ADJ
inlawrev-18007	606	15	to	to	ADP
inlawrev-18007	606	16	the	the	DET
inlawrev-18007	606	17	annual	annual	ADJ
inlawrev-18007	606	18	unitrust	unitrust	NOUN
inlawrev-18007	606	19	amount	amount	NOUN
inlawrev-18007	606	20	and	and	CCONJ
inlawrev-18007	606	21	the	the	DET
inlawrev-18007	606	22	income	income	NOUN
inlawrev-18007	606	23	in	in	ADP
inlawrev-18007	606	24	excess	excess	NOUN
inlawrev-18007	606	25	of	of	ADP
inlawrev-18007	606	26	the	the	DET
inlawrev-18007	606	27	annual	annual	ADJ
inlawrev-18007	606	28	unitrust	unitrust	NOUN
inlawrev-18007	606	29	amount	amount	NOUN
inlawrev-18007	606	30	is	be	AUX
inlawrev-18007	606	31	retained	retain	VERB
inlawrev-18007	606	32	in	in	ADP
inlawrev-18007	606	33	the	the	DET
inlawrev-18007	606	34	trust	trust	NOUN
inlawrev-18007	606	35	for	for	ADP
inlawrev-18007	606	36	the	the	DET
inlawrev-18007	606	37	benefit	benefit	NOUN
inlawrev-18007	606	38	of	of	ADP
inlawrev-18007	606	39	the	the	DET
inlawrev-18007	606	40	charitable	charitable	ADJ
inlawrev-18007	606	41	remainder	remainder	NOUN
inlawrev-18007	606	42	beneficiary	beneficiary	NOUN
inlawrev-18007	606	43	.	.	PUNCT
inlawrev-18007	607	1	conversely	conversely	ADV
inlawrev-18007	607	2	,	,	PUNCT
inlawrev-18007	607	3	if	if	SCONJ
inlawrev-18007	607	4	the	the	DET
inlawrev-18007	607	5	trust	trust	NOUN
inlawrev-18007	607	6	accounting	accounting	NOUN
inlawrev-18007	607	7	income	income	NOUN
inlawrev-18007	607	8	rate	rate	NOUN
inlawrev-18007	607	9	of	of	ADP
inlawrev-18007	607	10	return	return	NOUN
inlawrev-18007	607	11	and	and	CCONJ
inlawrev-18007	607	12	the	the	DET
inlawrev-18007	607	13	overall	overall	ADJ
inlawrev-18007	607	14	rate	rate	NOUN
inlawrev-18007	607	15	of	of	ADP
inlawrev-18007	607	16	return	return	NOUN
inlawrev-18007	607	17	are	be	AUX
inlawrev-18007	607	18	less	less	ADJ
inlawrev-18007	607	19	than	than	ADP
inlawrev-18007	607	20	the	the	DET
inlawrev-18007	607	21	stated	state	VERB
inlawrev-18007	607	22	unitrust	unitrust	ADJ
inlawrev-18007	607	23	percentage	percentage	NOUN
inlawrev-18007	607	24	,	,	PUNCT
inlawrev-18007	607	25	or	or	CCONJ
inlawrev-18007	607	26	perhaps	perhaps	ADV
inlawrev-18007	607	27	even	even	ADV
inlawrev-18007	607	28	reflect	reflect	VERB
inlawrev-18007	607	29	a	a	DET
inlawrev-18007	607	30	negative	negative	ADJ
inlawrev-18007	607	31	return	return	NOUN
inlawrev-18007	607	32	,	,	PUNCT
inlawrev-18007	607	33	there	there	PRON
inlawrev-18007	607	34	is	be	VERB
inlawrev-18007	607	35	little	little	ADJ
inlawrev-18007	607	36	or	or	CCONJ
inlawrev-18007	607	37	no	no	PRON
inlawrev-18007	607	38	amount	amount	NOUN
inlawrev-18007	607	39	from	from	ADP
inlawrev-18007	607	40	which	which	PRON
inlawrev-18007	607	41	to	to	PART
inlawrev-18007	607	42	make	make	VERB
inlawrev-18007	607	43	an	an	DET
inlawrev-18007	607	44	adjustment	adjustment	NOUN
inlawrev-18007	607	45	and	and	CCONJ
inlawrev-18007	607	46	the	the	DET
inlawrev-18007	607	47	question	question	NOUN
inlawrev-18007	607	48	of	of	ADP
inlawrev-18007	607	49	the	the	DET
inlawrev-18007	607	50	propriety	propriety	NOUN
inlawrev-18007	607	51	of	of	ADP
inlawrev-18007	607	52	an	an	DET
inlawrev-18007	607	53	adjustment	adjustment	NOUN
inlawrev-18007	607	54	is	be	AUX
inlawrev-18007	607	55	in	in	ADP
inlawrev-18007	607	56	all	all	DET
inlawrev-18007	607	57	probability	probability	NOUN
inlawrev-18007	607	58	moot	moot	NOUN
inlawrev-18007	607	59	.	.	PUNCT
inlawrev-18007	608	1	860	860	NUM
inlawrev-18007	608	2	indiana	indiana	PROPN
inlawrev-18007	608	3	law	law	PROPN
inlawrev-18007	608	4	review	review	NOUN
inlawrev-18007	608	5	[	[	X
inlawrev-18007	608	6	vol	vol	NOUN
inlawrev-18007	608	7	.	.	PUNCT
inlawrev-18007	608	8	45:841	45:841	NUM
inlawrev-18007	608	9	from	from	ADP
inlawrev-18007	608	10	this	this	DET
inlawrev-18007	608	11	amount	amount	NOUN
inlawrev-18007	608	12	would	would	AUX
inlawrev-18007	608	13	not	not	PART
inlawrev-18007	608	14	be	be	AUX
inlawrev-18007	608	15	subject	subject	ADJ
inlawrev-18007	608	16	to	to	ADP
inlawrev-18007	608	17	the	the	DET
inlawrev-18007	608	18	limitation	limitation	NOUN
inlawrev-18007	608	19	of	of	ADP
inlawrev-18007	608	20	indiana	indiana	PROPN
inlawrev-18007	608	21	code	code	PROPN
inlawrev-18007	608	22	section	section	NOUN
inlawrev-18007	608	23	30	30	NUM
inlawrev-18007	608	24	-	-	SYM
inlawrev-18007	608	25	2	2	NUM
inlawrev-18007	608	26	-	-	PUNCT
inlawrev-18007	608	27	14	14	NUM
inlawrev-18007	608	28	-	-	PUNCT
inlawrev-18007	608	29	15(c)(4	15(c)(4	NUM
inlawrev-18007	608	30	)	)	PUNCT
inlawrev-18007	608	31	.	.	PUNCT
inlawrev-18007	609	1	in	in	ADP
inlawrev-18007	609	2	short	short	ADJ
inlawrev-18007	609	3	,	,	PUNCT
inlawrev-18007	609	4	the	the	DET
inlawrev-18007	609	5	computed	compute	VERB
inlawrev-18007	609	6	present	present	ADJ
inlawrev-18007	609	7	value	value	NOUN
inlawrev-18007	609	8	of	of	ADP
inlawrev-18007	609	9	the	the	DET
inlawrev-18007	609	10	remainder	remainder	NOUN
inlawrev-18007	609	11	interest	interest	NOUN
inlawrev-18007	609	12	used	use	VERB
inlawrev-18007	609	13	to	to	PART
inlawrev-18007	609	14	substantiate	substantiate	VERB
inlawrev-18007	609	15	the	the	DET
inlawrev-18007	609	16	charitable	charitable	ADJ
inlawrev-18007	609	17	income	income	NOUN
inlawrev-18007	609	18	tax	tax	NOUN
inlawrev-18007	609	19	and	and	CCONJ
inlawrev-18007	609	20	transfer	transfer	VERB
inlawrev-18007	609	21	tax	tax	NOUN
inlawrev-18007	609	22	deductions	deduction	NOUN
inlawrev-18007	609	23	is	be	AUX
inlawrev-18007	609	24	a	a	DET
inlawrev-18007	609	25	reasonable	reasonable	ADJ
inlawrev-18007	609	26	estimate	estimate	NOUN
inlawrev-18007	609	27	of	of	ADP
inlawrev-18007	609	28	the	the	DET
inlawrev-18007	609	29	amount	amount	NOUN
inlawrev-18007	609	30	the	the	DET
inlawrev-18007	609	31	donor	donor	NOUN
inlawrev-18007	609	32	intended	intend	VERB
inlawrev-18007	609	33	to	to	PART
inlawrev-18007	609	34	“	"	PUNCT
inlawrev-18007	609	35	permanently	permanently	ADV
inlawrev-18007	609	36	set	set	VERB
inlawrev-18007	609	37	aside	aside	ADV
inlawrev-18007	609	38	for	for	ADP
inlawrev-18007	609	39	charitable	charitable	ADJ
inlawrev-18007	609	40	purposes	purpose	NOUN
inlawrev-18007	609	41	.	.	PUNCT
inlawrev-18007	609	42	”	"	PUNCT
inlawrev-18007	610	1	in	in	ADP
inlawrev-18007	610	2	indiana	indiana	PROPN
inlawrev-18007	610	3	,	,	PUNCT
inlawrev-18007	610	4	“	"	PUNCT
inlawrev-18007	610	5	[	[	X
inlawrev-18007	610	6	t]he	t]he	ADV
inlawrev-18007	610	7	primary	primary	ADJ
inlawrev-18007	610	8	goal	goal	NOUN
inlawrev-18007	610	9	in	in	ADP
inlawrev-18007	610	10	construing	construe	VERB
inlawrev-18007	610	11	a	a	DET
inlawrev-18007	610	12	trust	trust	NOUN
inlawrev-18007	610	13	document	document	NOUN
inlawrev-18007	610	14	is	be	AUX
inlawrev-18007	610	15	to	to	PART
inlawrev-18007	610	16	ascertain	ascertain	VERB
inlawrev-18007	610	17	and	and	CCONJ
inlawrev-18007	610	18	effectuate	effectuate	VERB
inlawrev-18007	610	19	the	the	DET
inlawrev-18007	610	20	intent	intent	NOUN
inlawrev-18007	610	21	of	of	ADP
inlawrev-18007	610	22	the	the	DET
inlawrev-18007	610	23	settlor	settlor	NOUN
inlawrev-18007	610	24	.	.	PUNCT
inlawrev-18007	610	25	”	"	PUNCT
inlawrev-18007	611	1	the	the	DET
inlawrev-18007	611	2	charitable	charitable	ADJ
inlawrev-18007	611	3	tax	tax	NOUN
inlawrev-18007	611	4	deductions120	deductions120	PROPN
inlawrev-18007	611	5	a	a	DET
inlawrev-18007	611	6	donor	donor	NOUN
inlawrev-18007	611	7	receives	receive	VERB
inlawrev-18007	611	8	upon	upon	SCONJ
inlawrev-18007	611	9	the	the	DET
inlawrev-18007	611	10	transfer	transfer	NOUN
inlawrev-18007	611	11	of	of	ADP
inlawrev-18007	611	12	property	property	NOUN
inlawrev-18007	611	13	to	to	ADP
inlawrev-18007	611	14	a	a	DET
inlawrev-18007	611	15	charitable	charitable	ADJ
inlawrev-18007	611	16	remainder	remainder	NOUN
inlawrev-18007	611	17	trust	trust	NOUN
inlawrev-18007	611	18	suggests	suggest	VERB
inlawrev-18007	611	19	that	that	SCONJ
inlawrev-18007	611	20	it	it	PRON
inlawrev-18007	611	21	was	be	AUX
inlawrev-18007	611	22	the	the	DET
inlawrev-18007	611	23	donor	donor	NOUN
inlawrev-18007	611	24	’s	’s	PART
inlawrev-18007	611	25	intent	intent	NOUN
inlawrev-18007	611	26	to	to	PART
inlawrev-18007	611	27	permanently	permanently	ADV
inlawrev-18007	611	28	set	set	VERB
inlawrev-18007	611	29	aside	aside	ADV
inlawrev-18007	611	30	for	for	ADP
inlawrev-18007	611	31	charitable	charitable	ADJ
inlawrev-18007	611	32	purposes	purpose	NOUN
inlawrev-18007	611	33	a	a	DET
inlawrev-18007	611	34	specific	specific	ADJ
inlawrev-18007	611	35	amount	amount	NOUN
inlawrev-18007	611	36	that	that	PRON
inlawrev-18007	611	37	,	,	PUNCT
inlawrev-18007	611	38	depending	depend	VERB
inlawrev-18007	611	39	on	on	ADP
inlawrev-18007	611	40	the	the	DET
inlawrev-18007	611	41	performance	performance	NOUN
inlawrev-18007	611	42	of	of	ADP
inlawrev-18007	611	43	the	the	DET
inlawrev-18007	611	44	trust	trust	NOUN
inlawrev-18007	611	45	’s	’s	PART
inlawrev-18007	611	46	investment	investment	NOUN
inlawrev-18007	611	47	portfolio	portfolio	NOUN
inlawrev-18007	611	48	,	,	PUNCT
inlawrev-18007	611	49	may	may	AUX
inlawrev-18007	611	50	be	be	AUX
inlawrev-18007	611	51	less	less	ADJ
inlawrev-18007	611	52	than	than	ADP
inlawrev-18007	611	53	the	the	DET
inlawrev-18007	611	54	trust	trust	NOUN
inlawrev-18007	611	55	principal	principal	NOUN
inlawrev-18007	611	56	.	.	PUNCT
inlawrev-18007	612	1	therefore	therefore	ADV
inlawrev-18007	612	2	,	,	PUNCT
inlawrev-18007	612	3	an	an	DET
inlawrev-18007	612	4	adjustment	adjustment	NOUN
inlawrev-18007	612	5	from	from	ADP
inlawrev-18007	612	6	principal	principal	ADJ
inlawrev-18007	612	7	amounts	amount	NOUN
inlawrev-18007	612	8	in	in	ADP
inlawrev-18007	612	9	excess	excess	NOUN
inlawrev-18007	612	10	of	of	ADP
inlawrev-18007	612	11	the	the	DET
inlawrev-18007	612	12	amount	amount	NOUN
inlawrev-18007	612	13	permanently	permanently	ADV
inlawrev-18007	612	14	set	set	VERB
inlawrev-18007	612	15	aside	aside	ADV
inlawrev-18007	612	16	for	for	ADP
inlawrev-18007	612	17	charitable	charitable	ADJ
inlawrev-18007	612	18	purposes	purpose	NOUN
inlawrev-18007	612	19	should	should	AUX
inlawrev-18007	612	20	not	not	PART
inlawrev-18007	612	21	be	be	AUX
inlawrev-18007	612	22	treated	treat	VERB
inlawrev-18007	612	23	as	as	ADP
inlawrev-18007	612	24	an	an	DET
inlawrev-18007	612	25	adjustment	adjustment	NOUN
inlawrev-18007	612	26	from	from	ADP
inlawrev-18007	612	27	an	an	DET
inlawrev-18007	612	28	amount	amount	NOUN
inlawrev-18007	612	29	permanently	permanently	ADV
inlawrev-18007	612	30	set	set	VERB
inlawrev-18007	612	31	aside	aside	ADV
inlawrev-18007	612	32	for	for	ADP
inlawrev-18007	612	33	charitable	charitable	ADJ
inlawrev-18007	612	34	purposes	purpose	NOUN
inlawrev-18007	612	35	.	.	PUNCT
inlawrev-18007	613	1	a	a	DET
inlawrev-18007	613	2	contrary	contrary	ADJ
inlawrev-18007	613	3	interpretation	interpretation	NOUN
inlawrev-18007	613	4	is	be	AUX
inlawrev-18007	613	5	that	that	SCONJ
inlawrev-18007	613	6	altruistic	altruistic	ADJ
inlawrev-18007	613	7	donors	donor	NOUN
inlawrev-18007	613	8	create	create	VERB
inlawrev-18007	613	9	nim	nim	PROPN
inlawrev-18007	613	10	cruts	crut	NOUN
inlawrev-18007	613	11	with	with	ADP
inlawrev-18007	613	12	the	the	DET
inlawrev-18007	613	13	expectation	expectation	NOUN
inlawrev-18007	613	14	that	that	SCONJ
inlawrev-18007	613	15	the	the	DET
inlawrev-18007	613	16	charitable	charitable	ADJ
inlawrev-18007	613	17	remainder	remainder	NOUN
inlawrev-18007	613	18	beneficiary	beneficiary	NOUN
inlawrev-18007	613	19	will	will	AUX
inlawrev-18007	613	20	receive	receive	VERB
inlawrev-18007	613	21	the	the	DET
inlawrev-18007	613	22	excess	excess	NOUN
inlawrev-18007	613	23	described	describe	VERB
inlawrev-18007	613	24	above	above	ADV
inlawrev-18007	613	25	.	.	PUNCT
inlawrev-18007	614	1	an	an	DET
inlawrev-18007	614	2	additional	additional	ADJ
inlawrev-18007	614	3	consideration	consideration	NOUN
inlawrev-18007	614	4	in	in	ADP
inlawrev-18007	614	5	this	this	DET
inlawrev-18007	614	6	analysis	analysis	NOUN
inlawrev-18007	614	7	is	be	AUX
inlawrev-18007	614	8	the	the	DET
inlawrev-18007	614	9	role	role	NOUN
inlawrev-18007	614	10	of	of	ADP
inlawrev-18007	614	11	the	the	DET
inlawrev-18007	614	12	unitrust	unitrust	ADJ
inlawrev-18007	614	13	amount	amount	NOUN
inlawrev-18007	614	14	in	in	ADP
inlawrev-18007	614	15	limiting	limit	VERB
inlawrev-18007	614	16	the	the	DET
inlawrev-18007	614	17	potential	potential	NOUN
inlawrev-18007	614	18	for	for	ADP
inlawrev-18007	614	19	adjustment	adjustment	NOUN
inlawrev-18007	614	20	.	.	PUNCT
inlawrev-18007	615	1	because	because	SCONJ
inlawrev-18007	615	2	a	a	DET
inlawrev-18007	615	3	nim	nim	PROPN
inlawrev-18007	615	4	crut	crut	NOUN
inlawrev-18007	615	5	trustee	trustee	NOUN
inlawrev-18007	615	6	can	can	AUX
inlawrev-18007	615	7	never	never	ADV
inlawrev-18007	615	8	distribute	distribute	VERB
inlawrev-18007	615	9	more	more	ADJ
inlawrev-18007	615	10	than	than	ADP
inlawrev-18007	615	11	the	the	DET
inlawrev-18007	615	12	annual	annual	ADJ
inlawrev-18007	615	13	unitrust	unitrust	NOUN
inlawrev-18007	615	14	amount	amount	NOUN
inlawrev-18007	615	15	plus	plus	CCONJ
inlawrev-18007	615	16	the	the	DET
inlawrev-18007	615	17	makeup	makeup	NOUN
inlawrev-18007	615	18	amount	amount	NOUN
inlawrev-18007	615	19	,	,	PUNCT
inlawrev-18007	615	20	there121	there121	PROPN
inlawrev-18007	615	21	is	be	AUX
inlawrev-18007	615	22	an	an	DET
inlawrev-18007	615	23	upper	upper	ADJ
inlawrev-18007	615	24	bound	bind	VERB
inlawrev-18007	615	25	to	to	ADP
inlawrev-18007	615	26	the	the	DET
inlawrev-18007	615	27	amount	amount	NOUN
inlawrev-18007	615	28	of	of	ADP
inlawrev-18007	615	29	an	an	DET
inlawrev-18007	615	30	adjustment	adjustment	NOUN
inlawrev-18007	615	31	from	from	ADP
inlawrev-18007	615	32	principal	principal	NOUN
inlawrev-18007	615	33	to	to	ADP
inlawrev-18007	615	34	income	income	NOUN
inlawrev-18007	615	35	that	that	PRON
inlawrev-18007	615	36	will	will	AUX
inlawrev-18007	615	37	be	be	AUX
inlawrev-18007	615	38	payable	payable	ADJ
inlawrev-18007	615	39	to	to	ADP
inlawrev-18007	615	40	the	the	DET
inlawrev-18007	615	41	nim	nim	PROPN
inlawrev-18007	615	42	crut	crut	PROPN
inlawrev-18007	615	43	’s	’s	PART
inlawrev-18007	615	44	income	income	NOUN
inlawrev-18007	615	45	beneficiaries	beneficiary	NOUN
inlawrev-18007	615	46	.	.	PUNCT
inlawrev-18007	616	1	this	this	DET
inlawrev-18007	616	2	upper	upper	ADJ
inlawrev-18007	616	3	bound	bind	VERB
inlawrev-18007	616	4	serves	serve	VERB
inlawrev-18007	616	5	to	to	PART
inlawrev-18007	616	6	limit	limit	VERB
inlawrev-18007	616	7	a	a	DET
inlawrev-18007	616	8	trustee	trustee	NOUN
inlawrev-18007	616	9	’s	’s	PART
inlawrev-18007	616	10	ability	ability	NOUN
inlawrev-18007	616	11	to	to	PART
inlawrev-18007	616	12	adjust	adjust	VERB
inlawrev-18007	616	13	from	from	ADP
inlawrev-18007	616	14	an	an	DET
inlawrev-18007	616	15	amount	amount	NOUN
inlawrev-18007	616	16	permanently	permanently	ADV
inlawrev-18007	616	17	set	set	VERB
inlawrev-18007	616	18	aside	aside	ADV
inlawrev-18007	616	19	for	for	ADP
inlawrev-18007	616	20	charitable	charitable	ADJ
inlawrev-18007	616	21	purposes	purpose	NOUN
inlawrev-18007	616	22	.	.	PUNCT
inlawrev-18007	617	1	consequently	consequently	ADV
inlawrev-18007	617	2	the	the	DET
inlawrev-18007	617	3	potential	potential	NOUN
inlawrev-18007	617	4	for	for	ADP
inlawrev-18007	617	5	abuse	abuse	NOUN
inlawrev-18007	617	6	is	be	AUX
inlawrev-18007	617	7	significantly	significantly	ADV
inlawrev-18007	617	8	diminished	diminish	VERB
inlawrev-18007	617	9	.	.	PUNCT
inlawrev-18007	618	1	c.	c.	PROPN
inlawrev-18007	618	2	a	a	DET
inlawrev-18007	618	3	n	n	CCONJ
inlawrev-18007	618	4	appropriate	appropriate	ADJ
inlawrev-18007	618	5	exercise	exercise	NOUN
inlawrev-18007	618	6	of	of	ADP
inlawrev-18007	618	7	the	the	DET
inlawrev-18007	618	8	power	power	NOUN
inlawrev-18007	618	9	to	to	PART
inlawrev-18007	618	10	adjust	adjust	VERB
inlawrev-18007	618	11	will	will	AUX
inlawrev-18007	618	12	not	not	PART
inlawrev-18007	618	13	cause	cause	VERB
inlawrev-18007	618	14	the	the	DET
inlawrev-18007	618	15	loss	loss	NOUN
inlawrev-18007	618	16	of	of	ADP
inlawrev-18007	618	17	federal	federal	ADJ
inlawrev-18007	618	18	or	or	CCONJ
inlawrev-18007	618	19	state	state	NOUN
inlawrev-18007	618	20	tax	tax	NOUN
inlawrev-18007	618	21	benefits	benefit	NOUN
inlawrev-18007	618	22	obtained	obtain	VERB
inlawrev-18007	618	23	when	when	SCONJ
inlawrev-18007	618	24	the	the	DET
inlawrev-18007	618	25	trust	trust	NOUN
inlawrev-18007	618	26	was	be	AUX
inlawrev-18007	618	27	created	create	VERB
inlawrev-18007	618	28	.	.	PUNCT
inlawrev-18007	619	1	—	—	PUNCT
inlawrev-18007	619	2	the	the	DET
inlawrev-18007	619	3	c	c	X
inlawrev-18007	619	4	om	om	PROPN
inlawrev-18007	619	5	m	m	PROPN
inlawrev-18007	619	6	ents	ent	NOUN
inlawrev-18007	619	7	provide	provide	VERB
inlawrev-18007	619	8	that	that	SCONJ
inlawrev-18007	619	9	“	"	PUNCT
inlawrev-18007	619	10	[	[	X
inlawrev-18007	619	11	t]he	t]he	X
inlawrev-18007	619	12	purpose	purpose	NOUN
inlawrev-18007	619	13	of	of	ADP
inlawrev-18007	619	14	[	[	X
inlawrev-18007	619	15	upaia	upaia	ADJ
inlawrev-18007	619	16	1997	1997	NUM
inlawrev-18007	619	17	sections	section	NOUN
inlawrev-18007	619	18	104(c)(1	104(c)(1	NUM
inlawrev-18007	619	19	)	)	PUNCT
inlawrev-18007	619	20	]	]	PUNCT
inlawrev-18007	619	21	through	through	ADP
inlawrev-18007	619	22	(	(	PUNCT
inlawrev-18007	619	23	4	4	NUM
inlawrev-18007	619	24	)	)	PUNCT
inlawrev-18007	619	25	is	be	AUX
inlawrev-18007	619	26	to	to	PART
inlawrev-18007	619	27	preserve	preserve	VERB
inlawrev-18007	619	28	tax	tax	NOUN
inlawrev-18007	619	29	benefits	benefit	NOUN
inlawrev-18007	619	30	that	that	PRON
inlawrev-18007	619	31	may	may	AUX
inlawrev-18007	619	32	have	have	AUX
inlawrev-18007	619	33	been	be	AUX
inlawrev-18007	619	34	an	an	DET
inlawrev-18007	619	35	important	important	ADJ
inlawrev-18007	619	36	purpose	purpose	NOUN
inlawrev-18007	619	37	for	for	ADP
inlawrev-18007	619	38	creating	create	VERB
inlawrev-18007	619	39	the	the	DET
inlawrev-18007	619	40	trust	trust	NOUN
inlawrev-18007	619	41	.	.	PUNCT
inlawrev-18007	619	42	”	"	PUNCT
inlawrev-18007	620	1	the	the	DET
inlawrev-18007	620	2	implication	implication	NOUN
inlawrev-18007	620	3	is	be	AUX
inlawrev-18007	620	4	that	that	SCONJ
inlawrev-18007	620	5	,	,	PUNCT
inlawrev-18007	620	6	if	if	SCONJ
inlawrev-18007	620	7	upon	upon	SCONJ
inlawrev-18007	620	8	enactment	enactment	NOUN
inlawrev-18007	620	9	of	of	ADP
inlawrev-18007	620	10	the	the	DET
inlawrev-18007	620	11	upaia122	upaia122	PROPN
inlawrev-18007	620	12	1997	1997	NUM
inlawrev-18007	620	13	by	by	ADP
inlawrev-18007	620	14	a	a	DET
inlawrev-18007	620	15	state	state	NOUN
inlawrev-18007	620	16	,	,	PUNCT
inlawrev-18007	620	17	the	the	DET
inlawrev-18007	620	18	availability	availability	NOUN
inlawrev-18007	620	19	of	of	ADP
inlawrev-18007	620	20	the	the	DET
inlawrev-18007	620	21	power	power	NOUN
inlawrev-18007	620	22	to	to	PART
inlawrev-18007	620	23	adjust	adjust	VERB
inlawrev-18007	620	24	could	could	AUX
inlawrev-18007	620	25	cause	cause	VERB
inlawrev-18007	620	26	a	a	DET
inlawrev-18007	620	27	trust	trust	NOUN
inlawrev-18007	620	28	to	to	PART
inlawrev-18007	620	29	lose	lose	VERB
inlawrev-18007	620	30	a	a	DET
inlawrev-18007	620	31	tax	tax	NOUN
inlawrev-18007	620	32	benefit	benefit	NOUN
inlawrev-18007	620	33	obtained	obtain	VERB
inlawrev-18007	620	34	when	when	SCONJ
inlawrev-18007	620	35	the	the	DET
inlawrev-18007	620	36	trust	trust	NOUN
inlawrev-18007	620	37	was	be	AUX
inlawrev-18007	620	38	created	create	VERB
inlawrev-18007	620	39	,	,	PUNCT
inlawrev-18007	620	40	then	then	ADV
inlawrev-18007	620	41	,	,	PUNCT
inlawrev-18007	620	42	to	to	PART
inlawrev-18007	620	43	preserve	preserve	VERB
inlawrev-18007	620	44	that	that	DET
inlawrev-18007	620	45	tax	tax	NOUN
inlawrev-18007	620	46	benefit	benefit	NOUN
inlawrev-18007	620	47	,	,	PUNCT
inlawrev-18007	620	48	the	the	DET
inlawrev-18007	620	49	trustee	trustee	NOUN
inlawrev-18007	620	50	of	of	ADP
inlawrev-18007	620	51	that	that	DET
inlawrev-18007	620	52	trust	trust	NOUN
inlawrev-18007	620	53	is	be	AUX
inlawrev-18007	620	54	denied	deny	VERB
inlawrev-18007	620	55	access	access	NOUN
inlawrev-18007	620	56	to	to	ADP
inlawrev-18007	620	57	the	the	DET
inlawrev-18007	620	58	power	power	NOUN
inlawrev-18007	620	59	to	to	PART
inlawrev-18007	620	60	adjust	adjust	VERB
inlawrev-18007	620	61	.	.	PUNCT
inlawrev-18007	621	1	in	in	ADP
inlawrev-18007	621	2	the	the	DET
inlawrev-18007	621	3	case	case	NOUN
inlawrev-18007	621	4	of	of	ADP
inlawrev-18007	621	5	a	a	DET
inlawrev-18007	621	6	nim	nim	PROPN
inlawrev-18007	621	7	crut	crut	NOUN
inlawrev-18007	621	8	,	,	PUNCT
inlawrev-18007	621	9	three	three	NUM
inlawrev-18007	621	10	such	such	ADJ
inlawrev-18007	621	11	tax	tax	NOUN
inlawrev-18007	621	12	benefits	benefit	NOUN
inlawrev-18007	621	13	are	be	AUX
inlawrev-18007	621	14	relevant	relevant	ADJ
inlawrev-18007	621	15	:	:	PUNCT
inlawrev-18007	621	16	(	(	PUNCT
inlawrev-18007	621	17	1	1	X
inlawrev-18007	621	18	)	)	PUNCT
inlawrev-18007	621	19	the	the	DET
inlawrev-18007	621	20	donor	donor	NOUN
inlawrev-18007	621	21	’s	’s	PART
inlawrev-18007	621	22	charitable	charitable	ADJ
inlawrev-18007	621	23	income	income	NOUN
inlawrev-18007	621	24	tax	tax	NOUN
inlawrev-18007	621	25	deduction	deduction	NOUN
inlawrev-18007	621	26	,	,	PUNCT
inlawrev-18007	621	27	(	(	PUNCT
inlawrev-18007	621	28	2	2	X
inlawrev-18007	621	29	)	)	PUNCT
inlawrev-18007	621	30	the	the	DET
inlawrev-18007	621	31	charitable	charitable	ADJ
inlawrev-18007	621	32	transfer	transfer	NOUN
inlawrev-18007	621	33	tax	tax	NOUN
inlawrev-18007	621	34	deduction	deduction	NOUN
inlawrev-18007	621	35	,	,	PUNCT
inlawrev-18007	621	36	and	and	CCONJ
inlawrev-18007	621	37	(	(	PUNCT
inlawrev-18007	621	38	3	3	X
inlawrev-18007	621	39	)	)	PUNCT
inlawrev-18007	621	40	taxexempt	taxexempt	ADJ
inlawrev-18007	621	41	status	status	NOUN
inlawrev-18007	621	42	during	during	ADP
inlawrev-18007	621	43	the	the	DET
inlawrev-18007	621	44	administration	administration	NOUN
inlawrev-18007	621	45	of	of	ADP
inlawrev-18007	621	46	the	the	DET
inlawrev-18007	621	47	trust	trust	NOUN
inlawrev-18007	621	48	.	.	PUNCT
inlawrev-18007	622	1	w	w	PROPN
inlawrev-18007	622	2	ith	ith	PROPN
inlawrev-18007	622	3	respect	respect	NOUN
inlawrev-18007	622	4	to	to	ADP
inlawrev-18007	622	5	federal	federal	ADJ
inlawrev-18007	622	6	tax	tax	NOUN
inlawrev-18007	622	7	benefits	benefit	NOUN
inlawrev-18007	622	8	,	,	PUNCT
inlawrev-18007	622	9	the	the	DET
inlawrev-18007	622	10	irs	irs	PROPN
inlawrev-18007	622	11	has	have	AUX
inlawrev-18007	622	12	approved	approve	VERB
inlawrev-18007	622	13	the	the	DET
inlawrev-18007	622	14	use	use	NOUN
inlawrev-18007	622	15	of	of	ADP
inlawrev-18007	622	16	the	the	DET
inlawrev-18007	622	17	power	power	NOUN
inlawrev-18007	622	18	to	to	PART
inlawrev-18007	622	19	adjust	adjust	VERB
inlawrev-18007	622	20	.	.	PUNCT
inlawrev-18007	623	1	as	as	SCONJ
inlawrev-18007	623	2	noted	note	VERB
inlawrev-18007	623	3	above	above	ADV
inlawrev-18007	623	4	,	,	PUNCT
inlawrev-18007	623	5	the	the	DET
inlawrev-18007	623	6	starting	starting	NOUN
inlawrev-18007	623	7	point	point	NOUN
inlawrev-18007	623	8	in	in	ADP
inlawrev-18007	623	9	computing	compute	VERB
inlawrev-18007	623	10	trust	trust	NOUN
inlawrev-18007	623	11	accounting	accounting	NOUN
inlawrev-18007	623	12	income	income	NOUN
inlawrev-18007	623	13	is	be	AUX
inlawrev-18007	623	14	the	the	DET
inlawrev-18007	623	15	i.r.c	i.r.c	NOUN
inlawrev-18007	623	16	.	.	PUNCT
inlawrev-18007	624	1	§	§	PROPN
inlawrev-18007	624	2	643(b	643(b	PROPN
inlawrev-18007	624	3	)	)	PUNCT
inlawrev-18007	624	4	and	and	CCONJ
inlawrev-18007	624	5	its	its	PRON
inlawrev-18007	624	6	applicable	applicable	ADJ
inlawrev-18007	624	7	regulations	regulation	NOUN
inlawrev-18007	624	8	.	.	PUNCT
inlawrev-18007	625	1	in	in	ADP
inlawrev-18007	625	2	response	response	NOUN
inlawrev-18007	625	3	to	to	ADP
inlawrev-18007	625	4	the123	the123	PROPN
inlawrev-18007	625	5	publication	publication	NOUN
inlawrev-18007	625	6	of	of	ADP
inlawrev-18007	625	7	the	the	DET
inlawrev-18007	625	8	upaia	upaia	ADJ
inlawrev-18007	625	9	1997	1997	NUM
inlawrev-18007	625	10	and	and	CCONJ
inlawrev-18007	625	11	its	its	PRON
inlawrev-18007	625	12	subsequent	subsequent	ADJ
inlawrev-18007	625	13	adoption	adoption	NOUN
inlawrev-18007	625	14	by	by	ADP
inlawrev-18007	625	15	several	several	ADJ
inlawrev-18007	625	16	states	state	NOUN
inlawrev-18007	625	17	,	,	PUNCT
inlawrev-18007	625	18	on	on	ADP
inlawrev-18007	625	19	january	january	PROPN
inlawrev-18007	625	20	2	2	NUM
inlawrev-18007	625	21	,	,	PUNCT
inlawrev-18007	625	22	2004	2004	NUM
inlawrev-18007	625	23	the	the	DET
inlawrev-18007	625	24	irs	irs	PROPN
inlawrev-18007	625	25	released	release	VERB
inlawrev-18007	625	26	final	final	ADJ
inlawrev-18007	625	27	regulations	regulation	NOUN
inlawrev-18007	625	28	(	(	PUNCT
inlawrev-18007	625	29	the	the	DET
inlawrev-18007	625	30	2004	2004	NUM
inlawrev-18007	625	31	regulations	regulation	NOUN
inlawrev-18007	625	32	)	)	PUNCT
inlawrev-18007	625	33	,	,	PUNCT
inlawrev-18007	625	34	120	120	NUM
inlawrev-18007	625	35	.	.	PUNCT
inlawrev-18007	626	1	malachowski	malachowski	PROPN
inlawrev-18007	626	2	v.	v.	ADP
inlawrev-18007	626	3	bank	bank	PROPN
inlawrev-18007	626	4	one	one	PROPN
inlawrev-18007	626	5	,	,	PUNCT
inlawrev-18007	626	6	indianapolis	indianapolis	PROPN
inlawrev-18007	626	7	,	,	PUNCT
inlawrev-18007	626	8	590	590	NUM
inlawrev-18007	626	9	n.e.2d	n.e.2d	NOUN
inlawrev-18007	626	10	559	559	NUM
inlawrev-18007	626	11	,	,	PUNCT
inlawrev-18007	626	12	565	565	NUM
inlawrev-18007	626	13	(	(	PUNCT
inlawrev-18007	626	14	ind	ind	NOUN
inlawrev-18007	626	15	.	.	PROPN
inlawrev-18007	626	16	1992	1992	NUM
inlawrev-18007	626	17	)	)	PUNCT
inlawrev-18007	626	18	.	.	PUNCT
inlawrev-18007	627	1	121	121	NUM
inlawrev-18007	627	2	.	.	PUNCT
inlawrev-18007	628	1	see	see	VERB
inlawrev-18007	628	2	supra	supra	PROPN
inlawrev-18007	628	3	part	part	PROPN
inlawrev-18007	628	4	i.a.2	i.a.2	PROPN
inlawrev-18007	628	5	.	.	PUNCT
inlawrev-18007	629	1	122	122	NUM
inlawrev-18007	629	2	.	.	PUNCT
inlawrev-18007	629	3	unif	unif	PROPN
inlawrev-18007	629	4	.	.	PUNCT
inlawrev-18007	630	1	principal	principal	PROPN
inlawrev-18007	630	2	&	&	CCONJ
inlawrev-18007	630	3	income	income	PROPN
inlawrev-18007	630	4	act	act	PROPN
inlawrev-18007	630	5	§	§	PROPN
inlawrev-18007	630	6	104	104	NUM
inlawrev-18007	630	7	cmt	cmt	PROPN
inlawrev-18007	630	8	.	.	PUNCT
inlawrev-18007	631	1	(	(	PUNCT
inlawrev-18007	631	2	amended	amend	VERB
inlawrev-18007	631	3	2008	2008	NUM
inlawrev-18007	631	4	)	)	PUNCT
inlawrev-18007	631	5	,	,	PUNCT
inlawrev-18007	631	6	7a	7a	NUM
inlawrev-18007	631	7	pt	pt	PROPN
inlawrev-18007	631	8	.	.	PROPN
inlawrev-18007	631	9	iii	iii	PROPN
inlawrev-18007	631	10	u.l.a	u.l.a	NOUN
inlawrev-18007	631	11	.	.	PUNCT
inlawrev-18007	632	1	363	363	NUM
inlawrev-18007	632	2	,	,	PUNCT
inlawrev-18007	632	3	438	438	NUM
inlawrev-18007	632	4	(	(	PUNCT
inlawrev-18007	632	5	supp	supp	PROPN
inlawrev-18007	632	6	.	.	PUNCT
inlawrev-18007	632	7	2010	2010	NUM
inlawrev-18007	632	8	)	)	PUNCT
inlawrev-18007	632	9	.	.	PUNCT
inlawrev-18007	633	1	123	123	NUM
inlawrev-18007	633	2	.	.	PUNCT
inlawrev-18007	634	1	see	see	VERB
inlawrev-18007	634	2	supra	supra	PROPN
inlawrev-18007	634	3	part	part	PROPN
inlawrev-18007	634	4	i.a.4	i.a.4	NOUN
inlawrev-18007	634	5	.	.	PUNCT
inlawrev-18007	635	1	2012	2012	NUM
inlawrev-18007	635	2	]	]	X
inlawrev-18007	635	3	indiana	indiana	PROPN
inlawrev-18007	635	4	’s	’s	PROPN
inlawrev-18007	635	5	uniform	uniform	PROPN
inlawrev-18007	635	6	principal	principal	NOUN
inlawrev-18007	635	7	and	and	CCONJ
inlawrev-18007	635	8	incom	incom	PROPN
inlawrev-18007	635	9	e	e	PROPN
inlawrev-18007	635	10	act	act	VERB
inlawrev-18007	635	11	861	861	NUM
inlawrev-18007	635	12	amending	amend	VERB
inlawrev-18007	635	13	the	the	DET
inlawrev-18007	635	14	existing	exist	VERB
inlawrev-18007	635	15	regulations	regulation	NOUN
inlawrev-18007	635	16	under	under	ADP
inlawrev-18007	635	17	i.r.c	i.r.c	NOUN
inlawrev-18007	635	18	.	.	PUNCT
inlawrev-18007	636	1	§	§	PROPN
inlawrev-18007	636	2	643(b	643(b	PROPN
inlawrev-18007	636	3	)	)	PUNCT
inlawrev-18007	636	4	,	,	PUNCT
inlawrev-18007	636	5	designed	design	VERB
inlawrev-18007	636	6	to	to	PART
inlawrev-18007	636	7	recognize	recognize	VERB
inlawrev-18007	636	8	that	that	SCONJ
inlawrev-18007	636	9	state	state	NOUN
inlawrev-18007	636	10	statutes	statute	NOUN
inlawrev-18007	636	11	are	be	AUX
inlawrev-18007	636	12	in	in	ADP
inlawrev-18007	636	13	the	the	DET
inlawrev-18007	636	14	process	process	NOUN
inlawrev-18007	636	15	of	of	ADP
inlawrev-18007	636	16	changing	change	VERB
inlawrev-18007	636	17	traditional	traditional	ADJ
inlawrev-18007	636	18	concepts	concept	NOUN
inlawrev-18007	636	19	of	of	ADP
inlawrev-18007	636	20	income	income	NOUN
inlawrev-18007	636	21	and	and	CCONJ
inlawrev-18007	636	22	principal	principal	NOUN
inlawrev-18007	636	23	in	in	ADP
inlawrev-18007	636	24	response	response	NOUN
inlawrev-18007	636	25	to	to	ADP
inlawrev-18007	636	26	investment	investment	NOUN
inlawrev-18007	636	27	strategies	strategy	NOUN
inlawrev-18007	636	28	that	that	PRON
inlawrev-18007	636	29	seek	seek	VERB
inlawrev-18007	636	30	total	total	ADJ
inlawrev-18007	636	31	positive	positive	ADJ
inlawrev-18007	636	32	return	return	NOUN
inlawrev-18007	636	33	on	on	ADP
inlawrev-18007	636	34	trust	trust	NOUN
inlawrev-18007	636	35	assets	asset	NOUN
inlawrev-18007	636	36	.	.	PUNCT
inlawrev-18007	637	1	these	these	DET
inlawrev-18007	637	2	statutes	statute	NOUN
inlawrev-18007	637	3	are	be	AUX
inlawrev-18007	637	4	designed	design	VERB
inlawrev-18007	637	5	to	to	PART
inlawrev-18007	637	6	ensure	ensure	VERB
inlawrev-18007	637	7	that	that	SCONJ
inlawrev-18007	637	8	,	,	PUNCT
inlawrev-18007	637	9	when	when	SCONJ
inlawrev-18007	637	10	a	a	DET
inlawrev-18007	637	11	trust	trust	NOUN
inlawrev-18007	637	12	invests	invest	VERB
inlawrev-18007	637	13	in	in	ADP
inlawrev-18007	637	14	assets	asset	NOUN
inlawrev-18007	637	15	that	that	PRON
inlawrev-18007	637	16	may	may	AUX
inlawrev-18007	637	17	generate	generate	VERB
inlawrev-18007	637	18	little	little	ADJ
inlawrev-18007	637	19	traditional	traditional	ADJ
inlawrev-18007	637	20	income	income	NOUN
inlawrev-18007	637	21	(	(	PUNCT
inlawrev-18007	637	22	including	include	VERB
inlawrev-18007	637	23	dividends	dividend	NOUN
inlawrev-18007	637	24	,	,	PUNCT
inlawrev-18007	637	25	interest	interest	NOUN
inlawrev-18007	637	26	,	,	PUNCT
inlawrev-18007	637	27	and	and	CCONJ
inlawrev-18007	637	28	rents	rent	NOUN
inlawrev-18007	637	29	)	)	PUNCT
inlawrev-18007	637	30	,	,	PUNCT
inlawrev-18007	637	31	the	the	DET
inlawrev-18007	637	32	income	income	NOUN
inlawrev-18007	637	33	and	and	CCONJ
inlawrev-18007	637	34	remainder	remainder	NOUN
inlawrev-18007	637	35	beneficiaries	beneficiary	NOUN
inlawrev-18007	637	36	are	be	AUX
inlawrev-18007	637	37	allocated	allocate	VERB
inlawrev-18007	637	38	reasonable	reasonable	ADJ
inlawrev-18007	637	39	amounts	amount	NOUN
inlawrev-18007	637	40	of	of	ADP
inlawrev-18007	637	41	the	the	DET
inlawrev-18007	637	42	total	total	ADJ
inlawrev-18007	637	43	return	return	NOUN
inlawrev-18007	637	44	of	of	ADP
inlawrev-18007	637	45	the	the	DET
inlawrev-18007	637	46	trust	trust	NOUN
inlawrev-18007	637	47	(	(	PUNCT
inlawrev-18007	637	48	including	include	VERB
inlawrev-18007	637	49	both	both	CCONJ
inlawrev-18007	637	50	traditional	traditional	ADJ
inlawrev-18007	637	51	income	income	NOUN
inlawrev-18007	637	52	and	and	CCONJ
inlawrev-18007	637	53	capital	capital	NOUN
inlawrev-18007	637	54	appreciation	appreciation	NOUN
inlawrev-18007	637	55	of	of	ADP
inlawrev-18007	637	56	trust	trust	NOUN
inlawrev-18007	637	57	assets	asset	NOUN
inlawrev-18007	637	58	)	)	PUNCT
inlawrev-18007	637	59	so	so	SCONJ
inlawrev-18007	637	60	that	that	SCONJ
inlawrev-18007	637	61	both	both	DET
inlawrev-18007	637	62	classes	class	NOUN
inlawrev-18007	637	63	of	of	ADP
inlawrev-18007	637	64	beneficiaries	beneficiary	NOUN
inlawrev-18007	637	65	are	be	AUX
inlawrev-18007	637	66	treated	treat	VERB
inlawrev-18007	637	67	impartially.124	impartially.124	PROPN
inlawrev-18007	637	68	consistent	consistent	ADJ
inlawrev-18007	637	69	with	with	ADP
inlawrev-18007	637	70	this	this	DET
inlawrev-18007	637	71	purpose	purpose	NOUN
inlawrev-18007	637	72	,	,	PUNCT
inlawrev-18007	637	73	treasury	treasury	NOUN
inlawrev-18007	637	74	regulation	regulation	NOUN
inlawrev-18007	637	75	section	section	NOUN
inlawrev-18007	637	76	1.643(b)-1	1.643(b)-1	PROPN
inlawrev-18007	637	77	was	be	AUX
inlawrev-18007	637	78	amended	amend	VERB
inlawrev-18007	637	79	by	by	ADP
inlawrev-18007	637	80	adding	add	VERB
inlawrev-18007	637	81	the	the	DET
inlawrev-18007	637	82	following	follow	VERB
inlawrev-18007	637	83	language	language	NOUN
inlawrev-18007	637	84	:	:	PUNCT
inlawrev-18007	637	85	allocations	allocation	NOUN
inlawrev-18007	637	86	pursuant	pursuant	VERB
inlawrev-18007	637	87	to	to	ADP
inlawrev-18007	637	88	methods	method	NOUN
inlawrev-18007	637	89	prescribed	prescribe	VERB
inlawrev-18007	637	90	by	by	ADP
inlawrev-18007	637	91	[	[	X
inlawrev-18007	637	92	state	state	NOUN
inlawrev-18007	637	93	principal	principal	NOUN
inlawrev-18007	637	94	and	and	CCONJ
inlawrev-18007	637	95	income	income	NOUN
inlawrev-18007	637	96	]	]	PUNCT
inlawrev-18007	637	97	statutes	statute	NOUN
inlawrev-18007	637	98	for	for	ADP
inlawrev-18007	637	99	apportioning	apportion	VERB
inlawrev-18007	637	100	the	the	DET
inlawrev-18007	637	101	total	total	ADJ
inlawrev-18007	637	102	return	return	NOUN
inlawrev-18007	637	103	of	of	ADP
inlawrev-18007	637	104	a	a	DET
inlawrev-18007	637	105	trust	trust	NOUN
inlawrev-18007	637	106	between	between	ADP
inlawrev-18007	637	107	income	income	NOUN
inlawrev-18007	637	108	and	and	CCONJ
inlawrev-18007	637	109	principal	principal	NOUN
inlawrev-18007	637	110	will	will	AUX
inlawrev-18007	637	111	be	be	AUX
inlawrev-18007	637	112	respected	respect	VERB
inlawrev-18007	637	113	regardless	regardless	ADV
inlawrev-18007	637	114	of	of	ADP
inlawrev-18007	637	115	whether	whether	SCONJ
inlawrev-18007	637	116	the	the	DET
inlawrev-18007	637	117	trust	trust	NOUN
inlawrev-18007	637	118	provides	provide	VERB
inlawrev-18007	637	119	that	that	SCONJ
inlawrev-18007	637	120	the	the	DET
inlawrev-18007	637	121	income	income	NOUN
inlawrev-18007	637	122	must	must	AUX
inlawrev-18007	637	123	be	be	AUX
inlawrev-18007	637	124	distributed	distribute	VERB
inlawrev-18007	637	125	to	to	ADP
inlawrev-18007	637	126	one	one	NUM
inlawrev-18007	637	127	or	or	CCONJ
inlawrev-18007	637	128	more	more	ADJ
inlawrev-18007	637	129	beneficiaries	beneficiary	NOUN
inlawrev-18007	637	130	or	or	CCONJ
inlawrev-18007	637	131	may	may	AUX
inlawrev-18007	637	132	be	be	AUX
inlawrev-18007	637	133	accumulated	accumulate	VERB
inlawrev-18007	637	134	in	in	ADP
inlawrev-18007	637	135	whole	whole	NOUN
inlawrev-18007	637	136	or	or	CCONJ
inlawrev-18007	637	137	in	in	ADP
inlawrev-18007	637	138	part	part	NOUN
inlawrev-18007	637	139	.	.	PUNCT
inlawrev-18007	637	140	.	.	PUNCT
inlawrev-18007	638	1	.	.	PUNCT
inlawrev-18007	639	1	.125	.125	NUM
inlawrev-18007	640	1	however	however	ADV
inlawrev-18007	640	2	,	,	PUNCT
inlawrev-18007	640	3	the	the	DET
inlawrev-18007	640	4	2004	2004	NUM
inlawrev-18007	640	5	regulations	regulation	NOUN
inlawrev-18007	640	6	included	include	VERB
inlawrev-18007	640	7	an	an	DET
inlawrev-18007	640	8	express	express	ADJ
inlawrev-18007	640	9	provision	provision	NOUN
inlawrev-18007	640	10	permitting	permit	VERB
inlawrev-18007	640	11	a	a	DET
inlawrev-18007	640	12	nim	nim	PROPN
inlawrev-18007	640	13	crut	crut	NOUN
inlawrev-18007	640	14	trustee	trustee	NOUN
inlawrev-18007	640	15	to	to	PART
inlawrev-18007	640	16	possess	possess	VERB
inlawrev-18007	640	17	a	a	DET
inlawrev-18007	640	18	discretionary	discretionary	ADJ
inlawrev-18007	640	19	power	power	NOUN
inlawrev-18007	640	20	to	to	PART
inlawrev-18007	640	21	apportion	apportion	VERB
inlawrev-18007	640	22	realized	realize	VERB
inlawrev-18007	640	23	capital	capital	NOUN
inlawrev-18007	640	24	gains	gain	NOUN
inlawrev-18007	640	25	between	between	ADP
inlawrev-18007	640	26	income	income	NOUN
inlawrev-18007	640	27	and	and	CCONJ
inlawrev-18007	640	28	principal	principal	NOUN
inlawrev-18007	640	29	“	"	PUNCT
inlawrev-18007	640	30	under	under	ADP
inlawrev-18007	640	31	the	the	DET
inlawrev-18007	640	32	terms	term	NOUN
inlawrev-18007	640	33	of	of	ADP
inlawrev-18007	640	34	the	the	DET
inlawrev-18007	640	35	governing	govern	VERB
inlawrev-18007	640	36	instrument	instrument	NOUN
inlawrev-18007	640	37	but	but	CCONJ
inlawrev-18007	640	38	only	only	ADV
inlawrev-18007	640	39	to	to	ADP
inlawrev-18007	640	40	the	the	DET
inlawrev-18007	640	41	extent	extent	NOUN
inlawrev-18007	640	42	that	that	SCONJ
inlawrev-18007	640	43	the	the	DET
inlawrev-18007	640	44	state	state	NOUN
inlawrev-18007	640	45	statute	statute	NOUN
inlawrev-18007	640	46	permits	permit	VERB
inlawrev-18007	640	47	the	the	DET
inlawrev-18007	640	48	trustee	trustee	NOUN
inlawrev-18007	640	49	to	to	PART
inlawrev-18007	640	50	make	make	VERB
inlawrev-18007	640	51	adjustments	adjustment	NOUN
inlawrev-18007	640	52	between	between	ADP
inlawrev-18007	640	53	income	income	NOUN
inlawrev-18007	640	54	and	and	CCONJ
inlawrev-18007	640	55	principal	principal	NOUN
inlawrev-18007	640	56	to	to	PART
inlawrev-18007	640	57	treat	treat	VERB
inlawrev-18007	640	58	beneficiaries	beneficiary	NOUN
inlawrev-18007	640	59	impartially	impartially	ADV
inlawrev-18007	640	60	.	.	PUNCT
inlawrev-18007	640	61	”	"	PUNCT
inlawrev-18007	641	1	because	because	SCONJ
inlawrev-18007	641	2	this126	this126	NUM
inlawrev-18007	641	3	language	language	NOUN
inlawrev-18007	641	4	appears	appear	VERB
inlawrev-18007	641	5	in	in	ADP
inlawrev-18007	641	6	the	the	DET
inlawrev-18007	641	7	regulation	regulation	NOUN
inlawrev-18007	641	8	,	,	PUNCT
inlawrev-18007	641	9	is	be	AUX
inlawrev-18007	641	10	couched	couch	VERB
inlawrev-18007	641	11	in	in	ADP
inlawrev-18007	641	12	language	language	NOUN
inlawrev-18007	641	13	similar	similar	ADJ
inlawrev-18007	641	14	to	to	ADP
inlawrev-18007	641	15	the	the	DET
inlawrev-18007	641	16	upaia	upaia	ADJ
inlawrev-18007	641	17	1997	1997	NUM
inlawrev-18007	641	18	’s	’s	PART
inlawrev-18007	641	19	power	power	NOUN
inlawrev-18007	641	20	to	to	PART
inlawrev-18007	641	21	adjust	adjust	VERB
inlawrev-18007	641	22	,	,	PUNCT
inlawrev-18007	641	23	and	and	CCONJ
inlawrev-18007	641	24	is	be	AUX
inlawrev-18007	641	25	the	the	DET
inlawrev-18007	641	26	only	only	ADJ
inlawrev-18007	641	27	such	such	ADJ
inlawrev-18007	641	28	language	language	NOUN
inlawrev-18007	641	29	that	that	PRON
inlawrev-18007	641	30	appears	appear	VERB
inlawrev-18007	641	31	in	in	ADP
inlawrev-18007	641	32	the	the	DET
inlawrev-18007	641	33	charitable	charitable	ADJ
inlawrev-18007	641	34	remainder	remainder	NOUN
inlawrev-18007	641	35	trust	trust	NOUN
inlawrev-18007	641	36	regulations	regulation	NOUN
inlawrev-18007	641	37	,	,	PUNCT
inlawrev-18007	641	38	it	it	PRON
inlawrev-18007	641	39	is	be	AUX
inlawrev-18007	641	40	tempting	tempting	ADJ
inlawrev-18007	641	41	to	to	PART
inlawrev-18007	641	42	interpret	interpret	VERB
inlawrev-18007	641	43	this	this	DET
inlawrev-18007	641	44	regulation	regulation	NOUN
inlawrev-18007	641	45	as	as	ADP
inlawrev-18007	641	46	the	the	DET
inlawrev-18007	641	47	extent	extent	NOUN
inlawrev-18007	641	48	of	of	ADP
inlawrev-18007	641	49	the	the	DET
inlawrev-18007	641	50	ir	ir	PROPN
inlawrev-18007	641	51	s	s	PROPN
inlawrev-18007	641	52	’s	’s	PART
inlawrev-18007	641	53	permissive	permissive	ADJ
inlawrev-18007	641	54	attitude	attitude	NOUN
inlawrev-18007	641	55	toward	toward	ADP
inlawrev-18007	641	56	the	the	DET
inlawrev-18007	641	57	power	power	NOUN
inlawrev-18007	641	58	to	to	PART
inlawrev-18007	641	59	adjust	adjust	VERB
inlawrev-18007	641	60	.	.	PUNCT
inlawrev-18007	642	1	that	that	DET
inlawrev-18007	642	2	is,127	is,127	NOUN
inlawrev-18007	642	3	to	to	PART
inlawrev-18007	642	4	assume	assume	VERB
inlawrev-18007	642	5	that	that	SCONJ
inlawrev-18007	642	6	the	the	DET
inlawrev-18007	642	7	irs	irs	PROPN
inlawrev-18007	642	8	recognizes	recognize	VERB
inlawrev-18007	642	9	the	the	DET
inlawrev-18007	642	10	valid	valid	ADJ
inlawrev-18007	642	11	existence	existence	NOUN
inlawrev-18007	642	12	of	of	ADP
inlawrev-18007	642	13	such	such	DET
inlawrev-18007	642	14	a	a	DET
inlawrev-18007	642	15	power	power	NOUN
inlawrev-18007	642	16	only	only	ADV
inlawrev-18007	642	17	for	for	ADP
inlawrev-18007	642	18	realized	realize	VERB
inlawrev-18007	642	19	capital	capital	NOUN
inlawrev-18007	642	20	gains	gain	NOUN
inlawrev-18007	642	21	and	and	CCONJ
inlawrev-18007	642	22	only	only	ADV
inlawrev-18007	642	23	if	if	SCONJ
inlawrev-18007	642	24	the	the	DET
inlawrev-18007	642	25	power	power	NOUN
inlawrev-18007	642	26	is	be	AUX
inlawrev-18007	642	27	granted	grant	VERB
inlawrev-18007	642	28	in	in	ADP
inlawrev-18007	642	29	the	the	DET
inlawrev-18007	642	30	governing	govern	VERB
inlawrev-18007	642	31	instrument	instrument	NOUN
inlawrev-18007	642	32	and	and	CCONJ
inlawrev-18007	642	33	only	only	ADV
inlawrev-18007	642	34	if	if	SCONJ
inlawrev-18007	642	35	there	there	PRON
inlawrev-18007	642	36	is	be	VERB
inlawrev-18007	642	37	a	a	DET
inlawrev-18007	642	38	state	state	NOUN
inlawrev-18007	642	39	statute	statute	NOUN
inlawrev-18007	642	40	permitting	permit	VERB
inlawrev-18007	642	41	adjustments	adjustment	NOUN
inlawrev-18007	642	42	between	between	ADP
inlawrev-18007	642	43	incom	incom	PROPN
inlawrev-18007	642	44	e	e	PROPN
inlawrev-18007	642	45	and	and	CCONJ
inlawrev-18007	642	46	principal	principal	NOUN
inlawrev-18007	642	47	under	under	ADP
inlawrev-18007	642	48	a	a	DET
inlawrev-18007	642	49	duty	duty	NOUN
inlawrev-18007	642	50	of	of	ADP
inlawrev-18007	642	51	impartiality	impartiality	NOUN
inlawrev-18007	642	52	.	.	PUNCT
inlawrev-18007	643	1	this	this	DET
inlawrev-18007	643	2	narrow	narrow	ADJ
inlawrev-18007	643	3	view	view	NOUN
inlawrev-18007	643	4	is	be	AUX
inlawrev-18007	643	5	contrary	contrary	ADJ
inlawrev-18007	643	6	to	to	ADP
inlawrev-18007	643	7	the	the	DET
inlawrev-18007	643	8	express	express	ADJ
inlawrev-18007	643	9	language	language	NOUN
inlawrev-18007	643	10	of	of	ADP
inlawrev-18007	643	11	treasury	treasury	NOUN
inlawrev-18007	643	12	regulation	regulation	NOUN
inlawrev-18007	643	13	section	section	NOUN
inlawrev-18007	643	14	1.643(b)-1	1.643(b)-1	NUM
inlawrev-18007	643	15	recited	recite	VERB
inlawrev-18007	643	16	above	above	ADV
inlawrev-18007	643	17	,	,	PUNCT
inlawrev-18007	643	18	which	which	PRON
inlawrev-18007	643	19	imposes	impose	VERB
inlawrev-18007	643	20	no	no	DET
inlawrev-18007	643	21	limitation	limitation	NOUN
inlawrev-18007	643	22	on	on	ADP
inlawrev-18007	643	23	the	the	DET
inlawrev-18007	643	24	use	use	NOUN
inlawrev-18007	643	25	of	of	ADP
inlawrev-18007	643	26	the	the	DET
inlawrev-18007	643	27	power	power	NOUN
inlawrev-18007	643	28	to	to	PART
inlawrev-18007	643	29	adjust	adjust	VERB
inlawrev-18007	643	30	.	.	PUNCT
inlawrev-18007	644	1	furthermore	furthermore	ADV
inlawrev-18007	644	2	,	,	PUNCT
inlawrev-18007	644	3	a	a	DET
inlawrev-18007	644	4	careful	careful	ADJ
inlawrev-18007	644	5	reading	reading	NOUN
inlawrev-18007	644	6	of	of	ADP
inlawrev-18007	644	7	the	the	DET
inlawrev-18007	644	8	preamble	preamble	NOUN
inlawrev-18007	644	9	to	to	ADP
inlawrev-18007	644	10	the	the	DET
inlawrev-18007	644	11	2004	2004	NUM
inlawrev-18007	644	12	regulations	regulation	NOUN
inlawrev-18007	644	13	indicates	indicate	VERB
inlawrev-18007	644	14	that	that	SCONJ
inlawrev-18007	644	15	it	it	PRON
inlawrev-18007	644	16	is	be	AUX
inlawrev-18007	644	17	unlikely	unlikely	ADJ
inlawrev-18007	644	18	that	that	SCONJ
inlawrev-18007	644	19	this	this	DET
inlawrev-18007	644	20	language	language	NOUN
inlawrev-18007	644	21	from	from	ADP
inlawrev-18007	644	22	the	the	DET
inlawrev-18007	644	23	charitable	charitable	ADJ
inlawrev-18007	644	24	remainder	remainder	NOUN
inlawrev-18007	644	25	trust	trust	NOUN
inlawrev-18007	644	26	regulations	regulation	NOUN
inlawrev-18007	644	27	circumscribes	circumscribe	VERB
inlawrev-18007	644	28	the	the	DET
inlawrev-18007	644	29	availability	availability	NOUN
inlawrev-18007	644	30	of	of	ADP
inlawrev-18007	644	31	the	the	DET
inlawrev-18007	644	32	power	power	NOUN
inlawrev-18007	644	33	to	to	PART
inlawrev-18007	644	34	adjust	adjust	VERB
inlawrev-18007	644	35	.	.	PUNCT
inlawrev-18007	645	1	speaking	speak	VERB
inlawrev-18007	645	2	in	in	ADP
inlawrev-18007	645	3	the	the	DET
inlawrev-18007	645	4	context	context	NOUN
inlawrev-18007	645	5	of	of	ADP
inlawrev-18007	645	6	a	a	DET
inlawrev-18007	645	7	discretionary	discretionary	ADJ
inlawrev-18007	645	8	power	power	NOUN
inlawrev-18007	645	9	to	to	PART
inlawrev-18007	645	10	apportion	apportion	VERB
inlawrev-18007	645	11	realized	realize	VERB
inlawrev-18007	645	12	capital	capital	NOUN
inlawrev-18007	645	13	gains	gain	NOUN
inlawrev-18007	645	14	between	between	ADP
inlawrev-18007	645	15	124	124	NUM
inlawrev-18007	645	16	.	.	PUNCT
inlawrev-18007	646	1	t.d	t.d	X
inlawrev-18007	646	2	.	.	PROPN
inlawrev-18007	646	3	9102	9102	NUM
inlawrev-18007	646	4	,	,	PUNCT
inlawrev-18007	646	5	2004	2004	NUM
inlawrev-18007	646	6	-	-	SYM
inlawrev-18007	646	7	1	1	NUM
inlawrev-18007	646	8	c.b	c.b	PROPN
inlawrev-18007	646	9	.	.	PROPN
inlawrev-18007	646	10	366	366	NUM
inlawrev-18007	646	11	,	,	PUNCT
inlawrev-18007	646	12	366	366	NUM
inlawrev-18007	646	13	-	-	SYM
inlawrev-18007	646	14	67	67	NUM
inlawrev-18007	646	15	.	.	PUNCT
inlawrev-18007	647	1	125	125	NUM
inlawrev-18007	647	2	.	.	PUNCT
inlawrev-18007	648	1	i	i	PRON
inlawrev-18007	648	2	d.	d.	PROPN
inlawrev-18007	648	3	at	at	ADP
inlawrev-18007	648	4	373	373	NUM
inlawrev-18007	648	5	-	-	SYM
inlawrev-18007	648	6	74	74	NUM
inlawrev-18007	648	7	(	(	PUNCT
inlawrev-18007	648	8	emphasis	emphasis	NOUN
inlawrev-18007	648	9	added	add	VERB
inlawrev-18007	648	10	)	)	PUNCT
inlawrev-18007	648	11	.	.	PUNCT
inlawrev-18007	649	1	126	126	NUM
inlawrev-18007	649	2	.	.	PUNCT
inlawrev-18007	650	1	treas	treas	PROPN
inlawrev-18007	650	2	.	.	PUNCT
inlawrev-18007	651	1	reg	reg	PROPN
inlawrev-18007	651	2	.	.	PUNCT
inlawrev-18007	652	1	§	§	PROPN
inlawrev-18007	652	2	1.664	1.664	NUM
inlawrev-18007	652	3	-	-	SYM
inlawrev-18007	652	4	3(a)(1)(i)(b)(3	3(a)(1)(i)(b)(3	NUM
inlawrev-18007	652	5	)	)	PUNCT
inlawrev-18007	652	6	(	(	PUNCT
inlawrev-18007	652	7	as	as	SCONJ
inlawrev-18007	652	8	amended	amend	VERB
inlawrev-18007	652	9	in	in	ADP
inlawrev-18007	652	10	2004	2004	NUM
inlawrev-18007	652	11	)	)	PUNCT
inlawrev-18007	652	12	;	;	PUNCT
inlawrev-18007	652	13	see	see	VERB
inlawrev-18007	652	14	also	also	ADV
inlawrev-18007	652	15	t.d	t.d	PROPN
inlawrev-18007	652	16	.	.	PROPN
inlawrev-18007	652	17	9102	9102	NUM
inlawrev-18007	652	18	,	,	PUNCT
inlawrev-18007	652	19	2004	2004	NUM
inlawrev-18007	652	20	-	-	SYM
inlawrev-18007	652	21	1	1	NUM
inlawrev-18007	652	22	c.b	c.b	PROPN
inlawrev-18007	652	23	.	.	PROPN
inlawrev-18007	652	24	366	366	NUM
inlawrev-18007	652	25	,	,	PUNCT
inlawrev-18007	652	26	374	374	NUM
inlawrev-18007	652	27	.	.	PUNCT
inlawrev-18007	653	1	127	127	NUM
inlawrev-18007	653	2	.	.	PUNCT
inlawrev-18007	654	1	see	see	VERB
inlawrev-18007	654	2	,	,	PUNCT
inlawrev-18007	654	3	e.g.	e.g.	ADV
inlawrev-18007	654	4	,	,	PUNCT
inlawrev-18007	654	5	medlin	medlin	PROPN
inlawrev-18007	654	6	,	,	PUNCT
inlawrev-18007	654	7	supra	supra	PROPN
inlawrev-18007	654	8	note	note	NOUN
inlawrev-18007	654	9	44	44	NUM
inlawrev-18007	654	10	,	,	PUNCT
inlawrev-18007	654	11	at	at	ADP
inlawrev-18007	654	12	743	743	NUM
inlawrev-18007	654	13	-	-	SYM
inlawrev-18007	654	14	44	44	NUM
inlawrev-18007	654	15	(	(	PUNCT
inlawrev-18007	654	16	“	"	PUNCT
inlawrev-18007	654	17	the	the	DET
inlawrev-18007	654	18	revised	revise	VERB
inlawrev-18007	654	19	treasury	treasury	NOUN
inlawrev-18007	654	20	regulations	regulation	NOUN
inlawrev-18007	654	21	allow	allow	VERB
inlawrev-18007	654	22	the	the	DET
inlawrev-18007	654	23	allocation	allocation	NOUN
inlawrev-18007	654	24	of	of	ADP
inlawrev-18007	654	25	capital	capital	NOUN
inlawrev-18007	654	26	gains	gain	NOUN
inlawrev-18007	654	27	,	,	PUNCT
inlawrev-18007	654	28	traditionally	traditionally	ADV
inlawrev-18007	654	29	principal	principal	ADJ
inlawrev-18007	654	30	,	,	PUNCT
inlawrev-18007	654	31	to	to	PART
inlawrev-18007	654	32	income	income	VERB
inlawrev-18007	654	33	for	for	ADP
inlawrev-18007	654	34	charitable	charitable	ADJ
inlawrev-18007	654	35	remainder	remainder	NOUN
inlawrev-18007	654	36	unitrusts	unitrust	NOUN
inlawrev-18007	654	37	,	,	PUNCT
inlawrev-18007	654	38	but	but	CCONJ
inlawrev-18007	654	39	only	only	ADV
inlawrev-18007	654	40	if	if	SCONJ
inlawrev-18007	654	41	both	both	CCONJ
inlawrev-18007	654	42	the	the	DET
inlawrev-18007	654	43	trust	trust	NOUN
inlawrev-18007	654	44	instrument	instrument	NOUN
inlawrev-18007	654	45	and	and	CCONJ
inlawrev-18007	654	46	applicable	applicable	ADJ
inlawrev-18007	654	47	state	state	NOUN
inlawrev-18007	654	48	law	law	NOUN
inlawrev-18007	654	49	allow	allow	VERB
inlawrev-18007	654	50	such	such	DET
inlawrev-18007	654	51	an	an	DET
inlawrev-18007	654	52	equitable	equitable	ADJ
inlawrev-18007	654	53	adjustment	adjustment	NOUN
inlawrev-18007	654	54	.	.	PUNCT
inlawrev-18007	654	55	”	"	PUNCT
inlawrev-18007	654	56	)	)	PUNCT
inlawrev-18007	654	57	.	.	PUNCT
inlawrev-18007	655	1	862	862	NUM
inlawrev-18007	655	2	indiana	indiana	PROPN
inlawrev-18007	655	3	law	law	NOUN
inlawrev-18007	655	4	review	review	NOUN
inlawrev-18007	655	5	[	[	X
inlawrev-18007	655	6	vol	vol	NOUN
inlawrev-18007	655	7	.	.	PUNCT
inlawrev-18007	656	1	45:841	45:841	NUM
inlawrev-18007	656	2	income	income	NOUN
inlawrev-18007	656	3	and	and	CCONJ
inlawrev-18007	656	4	principal	principal	NOUN
inlawrev-18007	656	5	,	,	PUNCT
inlawrev-18007	656	6	the	the	DET
inlawrev-18007	656	7	irs	irs	PROPN
inlawrev-18007	656	8	stated	state	VERB
inlawrev-18007	656	9	,	,	PUNCT
inlawrev-18007	656	10	“	"	PUNCT
inlawrev-18007	656	11	the	the	DET
inlawrev-18007	656	12	provision	provision	NOUN
inlawrev-18007	656	13	in	in	ADP
inlawrev-18007	656	14	the	the	PRON
inlawrev-18007	656	15	.	.	PUNCT
inlawrev-18007	656	16	.	.	PUNCT
inlawrev-18007	656	17	.	.	PUNCT
inlawrev-18007	657	1	regulations	regulation	NOUN
inlawrev-18007	658	1	[	[	X
inlawrev-18007	658	2	that	that	PRON
inlawrev-18007	658	3	describes	describe	VERB
inlawrev-18007	658	4	the	the	DET
inlawrev-18007	658	5	apportionment	apportionment	NOUN
inlawrev-18007	658	6	of	of	ADP
inlawrev-18007	658	7	capital	capital	NOUN
inlawrev-18007	658	8	gains	gain	NOUN
inlawrev-18007	658	9	between	between	ADP
inlawrev-18007	658	10	income	income	NOUN
inlawrev-18007	658	11	and	and	CCONJ
inlawrev-18007	658	12	principal	principal	NOUN
inlawrev-18007	658	13	]	]	PUNCT
inlawrev-18007	658	14	has	have	VERB
inlawrev-18007	658	15	no	no	DET
inlawrev-18007	658	16	effect	effect	NOUN
inlawrev-18007	658	17	on	on	ADP
inlawrev-18007	658	18	the	the	DET
inlawrev-18007	658	19	determination	determination	NOUN
inlawrev-18007	658	20	of	of	ADP
inlawrev-18007	658	21	trust	trust	NOUN
inlawrev-18007	658	22	accounting	accounting	NOUN
inlawrev-18007	658	23	income	income	NOUN
inlawrev-18007	658	24	under	under	ADP
inlawrev-18007	658	25	applicable	applicable	ADJ
inlawrev-18007	658	26	state	state	NOUN
inlawrev-18007	658	27	law	law	NOUN
inlawrev-18007	658	28	that	that	PRON
inlawrev-18007	658	29	grants	grant	VERB
inlawrev-18007	658	30	the	the	DET
inlawrev-18007	658	31	trustee	trustee	NOUN
inlawrev-18007	658	32	a	a	DET
inlawrev-18007	658	33	power	power	NOUN
inlawrev-18007	658	34	to	to	PART
inlawrev-18007	658	35	reasonably	reasonably	ADV
inlawrev-18007	658	36	apportion	apportion	VERB
inlawrev-18007	658	37	the	the	DET
inlawrev-18007	658	38	total	total	ADJ
inlawrev-18007	658	39	return	return	NOUN
inlawrev-18007	658	40	of	of	ADP
inlawrev-18007	658	41	the	the	DET
inlawrev-18007	658	42	trust	trust	NOUN
inlawrev-18007	658	43	.	.	PUNCT
inlawrev-18007	658	44	”	"	PUNCT
inlawrev-18007	659	1	this	this	DET
inlawrev-18007	659	2	statement	statement	NOUN
inlawrev-18007	659	3	from	from	ADP
inlawrev-18007	659	4	the	the	DET
inlawrev-18007	659	5	preamble	preamble	NOUN
inlawrev-18007	659	6	,	,	PUNCT
inlawrev-18007	659	7	coupled	couple	VERB
inlawrev-18007	659	8	with	with	ADP
inlawrev-18007	659	9	the	the	DET
inlawrev-18007	659	10	express	express	ADJ
inlawrev-18007	659	11	language128	language128	PROPN
inlawrev-18007	659	12	of	of	ADP
inlawrev-18007	659	13	treasury	treasury	NOUN
inlawrev-18007	659	14	regulation	regulation	NOUN
inlawrev-18007	659	15	section	section	NOUN
inlawrev-18007	659	16	1.643(b)-1	1.643(b)-1	NUM
inlawrev-18007	659	17	,	,	PUNCT
inlawrev-18007	659	18	clearly	clearly	ADV
inlawrev-18007	659	19	indicates	indicate	VERB
inlawrev-18007	659	20	that	that	SCONJ
inlawrev-18007	659	21	,	,	PUNCT
inlawrev-18007	659	22	as	as	ADV
inlawrev-18007	659	23	long	long	ADV
inlawrev-18007	659	24	as	as	SCONJ
inlawrev-18007	659	25	a	a	DET
inlawrev-18007	659	26	nim	nim	PROPN
inlawrev-18007	659	27	crut	crut	PROPN
inlawrev-18007	659	28	trustee	trustee	NOUN
inlawrev-18007	659	29	observes	observe	VERB
inlawrev-18007	659	30	the	the	DET
inlawrev-18007	659	31	formalities	formality	NOUN
inlawrev-18007	659	32	imposed	impose	VERB
inlawrev-18007	659	33	by	by	ADP
inlawrev-18007	659	34	the	the	DET
inlawrev-18007	659	35	applicable	applicable	ADJ
inlawrev-18007	659	36	state	state	NOUN
inlawrev-18007	659	37	’s	’s	PART
inlawrev-18007	659	38	principal	principal	NOUN
inlawrev-18007	659	39	and	and	CCONJ
inlawrev-18007	659	40	income	income	NOUN
inlawrev-18007	659	41	statute	statute	PROPN
inlawrev-18007	659	42	,	,	PUNCT
inlawrev-18007	659	43	the	the	DET
inlawrev-18007	659	44	irs	irs	PROPN
inlawrev-18007	659	45	will	will	AUX
inlawrev-18007	659	46	respect	respect	VERB
inlawrev-18007	659	47	the	the	DET
inlawrev-18007	659	48	trustee	trustee	NOUN
inlawrev-18007	659	49	’s	’s	PART
inlawrev-18007	659	50	exercise	exercise	NOUN
inlawrev-18007	659	51	of	of	ADP
inlawrev-18007	659	52	the	the	DET
inlawrev-18007	659	53	power	power	NOUN
inlawrev-18007	659	54	to	to	PART
inlawrev-18007	659	55	adjust	adjust	VERB
inlawrev-18007	659	56	.	.	PUNCT
inlawrev-18007	660	1	as	as	ADP
inlawrev-18007	660	2	a	a	DET
inlawrev-18007	660	3	result	result	NOUN
inlawrev-18007	660	4	,	,	PUNCT
inlawrev-18007	660	5	a	a	DET
inlawrev-18007	660	6	reasonable	reasonable	ADJ
inlawrev-18007	660	7	exercise	exercise	NOUN
inlawrev-18007	660	8	of	of	ADP
inlawrev-18007	660	9	the	the	DET
inlawrev-18007	660	10	power	power	NOUN
inlawrev-18007	660	11	to	to	PART
inlawrev-18007	660	12	adjust	adjust	VERB
inlawrev-18007	660	13	under	under	ADP
inlawrev-18007	660	14	a	a	DET
inlawrev-18007	660	15	state	state	NOUN
inlawrev-18007	660	16	-	-	PUNCT
inlawrev-18007	660	17	law	law	NOUN
inlawrev-18007	660	18	-	-	PUNCT
inlawrev-18007	660	19	imposed	impose	VERB
inlawrev-18007	660	20	duty	duty	NOUN
inlawrev-18007	660	21	of	of	ADP
inlawrev-18007	660	22	impartiality	impartiality	NOUN
inlawrev-18007	660	23	should	should	AUX
inlawrev-18007	660	24	not	not	PART
inlawrev-18007	660	25	cause	cause	VERB
inlawrev-18007	660	26	a	a	DET
inlawrev-18007	660	27	nim	nim	PROPN
inlawrev-18007	660	28	crut	crut	NOUN
inlawrev-18007	660	29	to	to	PART
inlawrev-18007	660	30	lose	lose	VERB
inlawrev-18007	660	31	any	any	DET
inlawrev-18007	660	32	federal	federal	ADJ
inlawrev-18007	660	33	tax	tax	NOUN
inlawrev-18007	660	34	benefits	benefit	NOUN
inlawrev-18007	660	35	obtained	obtain	VERB
inlawrev-18007	660	36	when	when	SCONJ
inlawrev-18007	660	37	the	the	DET
inlawrev-18007	660	38	trust	trust	NOUN
inlawrev-18007	660	39	was	be	AUX
inlawrev-18007	660	40	created	create	VERB
inlawrev-18007	660	41	or	or	CCONJ
inlawrev-18007	660	42	to	to	PART
inlawrev-18007	660	43	lose	lose	VERB
inlawrev-18007	660	44	the	the	DET
inlawrev-18007	660	45	trust	trust	NOUN
inlawrev-18007	660	46	’s	’s	PART
inlawrev-18007	660	47	exempt	exempt	ADJ
inlawrev-18007	660	48	status	status	NOUN
inlawrev-18007	660	49	during	during	ADP
inlawrev-18007	660	50	the	the	DET
inlawrev-18007	660	51	trust	trust	NOUN
inlawrev-18007	660	52	term	term	NOUN
inlawrev-18007	660	53	.	.	PUNCT
inlawrev-18007	661	1	the	the	DET
inlawrev-18007	661	2	same	same	ADJ
inlawrev-18007	661	3	result	result	NOUN
inlawrev-18007	661	4	is	be	AUX
inlawrev-18007	661	5	obtained	obtain	VERB
inlawrev-18007	661	6	when	when	SCONJ
inlawrev-18007	661	7	considering	consider	VERB
inlawrev-18007	661	8	the	the	DET
inlawrev-18007	661	9	impact	impact	NOUN
inlawrev-18007	661	10	on	on	ADP
inlawrev-18007	661	11	state	state	NOUN
inlawrev-18007	661	12	tax	tax	NOUN
inlawrev-18007	661	13	benefits	benefit	NOUN
inlawrev-18007	661	14	.	.	PUNCT
inlawrev-18007	662	1	the	the	DET
inlawrev-18007	662	2	starting	starting	NOUN
inlawrev-18007	662	3	point	point	NOUN
inlawrev-18007	662	4	for	for	ADP
inlawrev-18007	662	5	computing	compute	VERB
inlawrev-18007	662	6	the	the	DET
inlawrev-18007	662	7	tax	tax	NOUN
inlawrev-18007	662	8	benefits	benefit	NOUN
inlawrev-18007	662	9	conferred	confer	VERB
inlawrev-18007	662	10	by	by	ADP
inlawrev-18007	662	11	the	the	DET
inlawrev-18007	662	12	state	state	NOUN
inlawrev-18007	662	13	of	of	ADP
inlawrev-18007	662	14	indiana	indiana	PROPN
inlawrev-18007	662	15	on	on	ADP
inlawrev-18007	662	16	a	a	DET
inlawrev-18007	662	17	qualified	qualified	ADJ
inlawrev-18007	662	18	nim	nim	PROPN
inlawrev-18007	662	19	crut	crut	PROPN
inlawrev-18007	662	20	is	be	AUX
inlawrev-18007	662	21	federal	federal	ADJ
inlawrev-18007	662	22	adjusted	adjust	VERB
inlawrev-18007	662	23	gross	gross	ADJ
inlawrev-18007	662	24	income	income	NOUN
inlawrev-18007	662	25	as	as	SCONJ
inlawrev-18007	662	26	modified	modify	VERB
inlawrev-18007	662	27	by	by	ADP
inlawrev-18007	662	28	state	state	NOUN
inlawrev-18007	662	29	statute	statute	PROPN
inlawrev-18007	662	30	.	.	PUNCT
inlawrev-18007	663	1	indiana	indiana	PROPN
inlawrev-18007	663	2	does	do	AUX
inlawrev-18007	663	3	not	not	PART
inlawrev-18007	663	4	allow	allow	VERB
inlawrev-18007	663	5	a	a	DET
inlawrev-18007	663	6	taxpayer	taxpayer	NOUN
inlawrev-18007	663	7	to	to	PART
inlawrev-18007	663	8	claim	claim	VERB
inlawrev-18007	663	9	a	a	DET
inlawrev-18007	663	10	charitable	charitable	ADJ
inlawrev-18007	663	11	deduction	deduction	NOUN
inlawrev-18007	663	12	in129	in129	PROPN
inlawrev-18007	663	13	arriving	arrive	VERB
inlawrev-18007	663	14	at	at	ADP
inlawrev-18007	663	15	taxable	taxable	ADJ
inlawrev-18007	663	16	income	income	NOUN
inlawrev-18007	663	17	.	.	PUNCT
inlawrev-18007	664	1	therefore	therefore	ADV
inlawrev-18007	664	2	,	,	PUNCT
inlawrev-18007	664	3	there	there	PRON
inlawrev-18007	664	4	is	be	VERB
inlawrev-18007	664	5	no	no	DET
inlawrev-18007	664	6	direct	direct	ADJ
inlawrev-18007	664	7	indiana	indiana	PROPN
inlawrev-18007	664	8	tax	tax	NOUN
inlawrev-18007	664	9	benefit	benefit	NOUN
inlawrev-18007	664	10	to130	to130	NOUN
inlawrev-18007	664	11	a	a	DET
inlawrev-18007	664	12	donor	donor	NOUN
inlawrev-18007	664	13	who	who	PRON
inlawrev-18007	664	14	creates	create	VERB
inlawrev-18007	664	15	and	and	CCONJ
inlawrev-18007	664	16	transfers	transfer	VERB
inlawrev-18007	664	17	property	property	NOUN
inlawrev-18007	664	18	to	to	ADP
inlawrev-18007	664	19	a	a	DET
inlawrev-18007	664	20	nim	nim	PROPN
inlawrev-18007	664	21	crut	crut	NOUN
inlawrev-18007	664	22	.	.	PUNCT
inlawrev-18007	665	1	because	because	SCONJ
inlawrev-18007	665	2	a131	a131	PROPN
inlawrev-18007	665	3	qualified	qualified	ADJ
inlawrev-18007	665	4	charitable	charitable	ADJ
inlawrev-18007	665	5	remainder	remainder	NOUN
inlawrev-18007	665	6	trust	trust	NOUN
inlawrev-18007	665	7	is	be	AUX
inlawrev-18007	665	8	exempt	exempt	ADJ
inlawrev-18007	665	9	from	from	ADP
inlawrev-18007	665	10	federal	federal	ADJ
inlawrev-18007	665	11	income	income	NOUN
inlawrev-18007	665	12	tax	tax	NOUN
inlawrev-18007	665	13	,	,	PUNCT
inlawrev-18007	665	14	its132	its132	PROPN
inlawrev-18007	665	15	federal	federal	ADJ
inlawrev-18007	665	16	adjusted	adjust	VERB
inlawrev-18007	665	17	gross	gross	ADJ
inlawrev-18007	665	18	income	income	NOUN
inlawrev-18007	665	19	is	be	AUX
inlawrev-18007	665	20	zero	zero	NUM
inlawrev-18007	665	21	dollars	dollar	NOUN
inlawrev-18007	665	22	.	.	PUNCT
inlawrev-18007	666	1	as	as	ADP
inlawrev-18007	666	2	a	a	DET
inlawrev-18007	666	3	result	result	NOUN
inlawrev-18007	666	4	,	,	PUNCT
inlawrev-18007	666	5	a	a	DET
inlawrev-18007	666	6	charitable	charitable	ADJ
inlawrev-18007	666	7	remainder	remainder	NOUN
inlawrev-18007	666	8	trust	trust	NOUN
inlawrev-18007	666	9	is	be	AUX
inlawrev-18007	666	10	effectively	effectively	ADV
inlawrev-18007	666	11	exempt	exempt	ADJ
inlawrev-18007	666	12	from	from	ADP
inlawrev-18007	666	13	income	income	NOUN
inlawrev-18007	666	14	tax	tax	NOUN
inlawrev-18007	666	15	in	in	ADP
inlawrev-18007	666	16	indiana	indiana	PROPN
inlawrev-18007	666	17	so	so	ADV
inlawrev-18007	666	18	long	long	ADV
inlawrev-18007	666	19	as	as	SCONJ
inlawrev-18007	666	20	its	its	PRON
inlawrev-18007	666	21	federal	federal	ADJ
inlawrev-18007	666	22	tax	tax	NOUN
inlawrev-18007	666	23	exemption	exemption	NOUN
inlawrev-18007	666	24	is	be	AUX
inlawrev-18007	666	25	preserved	preserve	VERB
inlawrev-18007	666	26	.	.	PUNCT
inlawrev-18007	667	1	furthermore	furthermore	ADV
inlawrev-18007	667	2	,	,	PUNCT
inlawrev-18007	667	3	the	the	DET
inlawrev-18007	667	4	charitable	charitable	ADJ
inlawrev-18007	667	5	remainder	remainder	NOUN
inlawrev-18007	667	6	interest	interest	NOUN
inlawrev-18007	667	7	in	in	ADP
inlawrev-18007	667	8	a	a	DET
inlawrev-18007	667	9	qualifying	qualify	VERB
inlawrev-18007	667	10	charitable	charitable	ADJ
inlawrev-18007	667	11	remainder	remainder	NOUN
inlawrev-18007	667	12	trust	trust	NOUN
inlawrev-18007	667	13	is	be	AUX
inlawrev-18007	667	14	exempt	exempt	ADJ
inlawrev-18007	667	15	from	from	ADP
inlawrev-18007	667	16	indiana	indiana	PROPN
inlawrev-18007	667	17	’s	’s	PART
inlawrev-18007	667	18	inheritance	inheritance	NOUN
inlawrev-18007	667	19	tax	tax	NOUN
inlawrev-18007	667	20	.	.	PUNCT
inlawrev-18007	668	1	133	133	NUM
inlawrev-18007	668	2	t	t	NOUN
inlawrev-18007	668	3	herefore	herefore	ADV
inlawrev-18007	668	4	,	,	PUNCT
inlawrev-18007	668	5	an	an	DET
inlawrev-18007	668	6	exercise	exercise	NOUN
inlawrev-18007	668	7	of	of	ADP
inlawrev-18007	668	8	the	the	DET
inlawrev-18007	668	9	power	power	NOUN
inlawrev-18007	668	10	to	to	PART
inlawrev-18007	668	11	adjust	adjust	VERB
inlawrev-18007	668	12	that	that	PRON
inlawrev-18007	668	13	does	do	AUX
inlawrev-18007	668	14	not	not	PART
inlawrev-18007	668	15	cause	cause	VERB
inlawrev-18007	668	16	an	an	DET
inlawrev-18007	668	17	otherwise	otherwise	ADV
inlawrev-18007	668	18	qualified	qualified	ADJ
inlawrev-18007	668	19	charitable	charitable	ADJ
inlawrev-18007	668	20	remainder	remainder	NOUN
inlawrev-18007	668	21	trust	trust	NOUN
inlawrev-18007	668	22	to	to	PART
inlawrev-18007	668	23	lose	lose	VERB
inlawrev-18007	668	24	its	its	PRON
inlawrev-18007	668	25	exemption	exemption	NOUN
inlawrev-18007	668	26	from	from	ADP
inlawrev-18007	668	27	federal	federal	ADJ
inlawrev-18007	668	28	income	income	NOUN
inlawrev-18007	668	29	tax	tax	NOUN
inlawrev-18007	668	30	granted	grant	VERB
inlawrev-18007	668	31	by	by	ADP
inlawrev-18007	668	32	i.r.c	i.r.c	NOUN
inlawrev-18007	668	33	.	.	PUNCT
inlawrev-18007	669	1	§	§	PROPN
inlawrev-18007	669	2	664(a	664(a	PROPN
inlawrev-18007	669	3	)	)	PUNCT
inlawrev-18007	669	4	,	,	PUNCT
inlawrev-18007	669	5	or	or	CCONJ
inlawrev-18007	669	6	to	to	PART
inlawrev-18007	669	7	lose	lose	VERB
inlawrev-18007	669	8	the	the	DET
inlawrev-18007	669	9	estate	estate	NOUN
inlawrev-18007	669	10	tax	tax	NOUN
inlawrev-18007	669	11	deduction	deduction	NOUN
inlawrev-18007	669	12	granted	grant	VERB
inlawrev-18007	669	13	by	by	ADP
inlawrev-18007	669	14	i.r.c	i.r.c	NOUN
inlawrev-18007	669	15	.	.	PUNCT
inlawrev-18007	670	1	§	§	PROPN
inlawrev-18007	670	2	2055(a	2055(a	NUM
inlawrev-18007	670	3	)	)	PUNCT
inlawrev-18007	670	4	,	,	PUNCT
inlawrev-18007	670	5	will	will	AUX
inlawrev-18007	670	6	not	not	PART
inlawrev-18007	670	7	cause	cause	VERB
inlawrev-18007	670	8	the	the	DET
inlawrev-18007	670	9	trust	trust	NOUN
inlawrev-18007	670	10	to	to	PART
inlawrev-18007	670	11	lose	lose	VERB
inlawrev-18007	670	12	any	any	DET
inlawrev-18007	670	13	state	state	NOUN
inlawrev-18007	670	14	tax	tax	NOUN
inlawrev-18007	670	15	benefits	benefit	NOUN
inlawrev-18007	670	16	obtained	obtain	VERB
inlawrev-18007	670	17	when	when	SCONJ
inlawrev-18007	670	18	the	the	DET
inlawrev-18007	670	19	trust	trust	NOUN
inlawrev-18007	670	20	was	be	AUX
inlawrev-18007	670	21	created	create	VERB
inlawrev-18007	670	22	or	or	CCONJ
inlawrev-18007	670	23	to	to	PART
inlawrev-18007	670	24	lose	lose	VERB
inlawrev-18007	670	25	the	the	DET
inlawrev-18007	670	26	trust	trust	NOUN
inlawrev-18007	670	27	’s	’s	PART
inlawrev-18007	670	28	exempt	exempt	ADJ
inlawrev-18007	670	29	status	status	NOUN
inlawrev-18007	670	30	during	during	ADP
inlawrev-18007	670	31	the	the	DET
inlawrev-18007	670	32	trust	trust	NOUN
inlawrev-18007	670	33	term	term	NOUN
inlawrev-18007	670	34	.	.	PUNCT
inlawrev-18007	671	1	one	one	NUM
inlawrev-18007	671	2	commentator	commentator	NOUN
inlawrev-18007	671	3	has	have	AUX
inlawrev-18007	671	4	noted	note	VERB
inlawrev-18007	671	5	a	a	DET
inlawrev-18007	671	6	potential	potential	ADJ
inlawrev-18007	671	7	problem	problem	NOUN
inlawrev-18007	671	8	with	with	ADP
inlawrev-18007	671	9	applying	apply	VERB
inlawrev-18007	671	10	this	this	DET
inlawrev-18007	671	11	taxbenefit	taxbenefit	ADJ
inlawrev-18007	671	12	-	-	PUNCT
inlawrev-18007	671	13	preservation	preservation	NOUN
inlawrev-18007	671	14	rationale	rationale	NOUN
inlawrev-18007	671	15	to	to	PART
inlawrev-18007	671	16	circumvent	circumvent	VERB
inlawrev-18007	671	17	the	the	DET
inlawrev-18007	671	18	limitation	limitation	NOUN
inlawrev-18007	671	19	of	of	ADP
inlawrev-18007	671	20	upaia	upaia	ADJ
inlawrev-18007	671	21	1997	1997	NUM
inlawrev-18007	671	22	section	section	NOUN
inlawrev-18007	671	23	104(c	104(c	PROPN
inlawrev-18007	671	24	)	)	PUNCT
inlawrev-18007	671	25	(	(	PUNCT
inlawrev-18007	671	26	and	and	CCONJ
inlawrev-18007	671	27	its	its	PRON
inlawrev-18007	671	28	indiana	indiana	PROPN
inlawrev-18007	671	29	counterpart	counterpart	PROPN
inlawrev-18007	671	30	indiana	indiana	PROPN
inlawrev-18007	671	31	code	code	PROPN
inlawrev-18007	671	32	section	section	NOUN
inlawrev-18007	671	33	30	30	NUM
inlawrev-18007	671	34	-	-	SYM
inlawrev-18007	671	35	2	2	NUM
inlawrev-18007	671	36	-	-	PUNCT
inlawrev-18007	671	37	14	14	NUM
inlawrev-18007	671	38	-	-	PUNCT
inlawrev-18007	671	39	15(c)(4	15(c)(4	NUM
inlawrev-18007	671	40	)	)	PUNCT
inlawrev-18007	671	41	):	):	PUNCT
inlawrev-18007	671	42	the	the	DET
inlawrev-18007	671	43	plain	plain	ADJ
inlawrev-18007	671	44	language	language	NOUN
inlawrev-18007	671	45	of	of	ADP
inlawrev-18007	671	46	the	the	DET
inlawrev-18007	671	47	statute	statute	NOUN
inlawrev-18007	671	48	fails	fail	VERB
inlawrev-18007	671	49	to	to	PART
inlawrev-18007	671	50	incorporate	incorporate	VERB
inlawrev-18007	671	51	the	the	DET
inlawrev-18007	671	52	tax	tax	NOUN
inlawrev-18007	671	53	-	-	PUNCT
inlawrev-18007	671	54	benefit	benefit	NOUN
inlawrev-18007	671	55	-	-	PUNCT
inlawrev-18007	671	56	preservation	preservation	NOUN
inlawrev-18007	671	57	rationale	rationale	NOUN
inlawrev-18007	671	58	.	.	PUNCT
inlawrev-18007	672	1	absent	absent	ADJ
inlawrev-18007	672	2	a	a	DET
inlawrev-18007	672	3	reference	reference	NOUN
inlawrev-18007	672	4	to	to	ADP
inlawrev-18007	672	5	the	the	DET
inlawrev-18007	672	6	tax	tax	NOUN
inlawrev-18007	672	7	benefits	benefit	NOUN
inlawrev-18007	672	8	to	to	PART
inlawrev-18007	672	9	be	be	AUX
inlawrev-18007	672	10	preserved	preserve	VERB
inlawrev-18007	672	11	in	in	ADP
inlawrev-18007	672	12	the	the	DET
inlawrev-18007	672	13	statute,134	statute,134	PROPN
inlawrev-18007	672	14	128	128	NUM
inlawrev-18007	672	15	.	.	PUNCT
inlawrev-18007	673	1	t.d	t.d	X
inlawrev-18007	673	2	.	.	NOUN
inlawrev-18007	673	3	9102	9102	NUM
inlawrev-18007	673	4	,	,	PUNCT
inlawrev-18007	673	5	2004	2004	NUM
inlawrev-18007	673	6	-	-	SYM
inlawrev-18007	673	7	1	1	NUM
inlawrev-18007	673	8	c.b	c.b	PROPN
inlawrev-18007	673	9	.	.	PROPN
inlawrev-18007	673	10	366	366	NUM
inlawrev-18007	673	11	,	,	PUNCT
inlawrev-18007	673	12	369	369	NUM
inlawrev-18007	673	13	(	(	PUNCT
inlawrev-18007	673	14	emphasis	emphasis	NOUN
inlawrev-18007	673	15	added	add	VERB
inlawrev-18007	673	16	)	)	PUNCT
inlawrev-18007	673	17	.	.	PUNCT
inlawrev-18007	674	1	129	129	NUM
inlawrev-18007	674	2	.	.	PUNCT
inlawrev-18007	675	1	see	see	VERB
inlawrev-18007	675	2	ind	ind	PROPN
inlawrev-18007	675	3	.	.	PUNCT
inlawrev-18007	676	1	code	code	PROPN
inlawrev-18007	676	2	§	§	PROPN
inlawrev-18007	676	3	§	§	PROPN
inlawrev-18007	676	4	6	6	NUM
inlawrev-18007	676	5	-	-	SYM
inlawrev-18007	676	6	3	3	NUM
inlawrev-18007	676	7	-	-	PUNCT
inlawrev-18007	676	8	2	2	NUM
inlawrev-18007	676	9	-	-	SYM
inlawrev-18007	676	10	1	1	NUM
inlawrev-18007	676	11	,	,	PUNCT
inlawrev-18007	676	12	6	6	NUM
inlawrev-18007	676	13	-	-	SYM
inlawrev-18007	676	14	3	3	NUM
inlawrev-18007	676	15	-	-	PUNCT
inlawrev-18007	676	16	1	1	NUM
inlawrev-18007	676	17	-	-	SYM
inlawrev-18007	676	18	3.5	3.5	NUM
inlawrev-18007	676	19	(	(	PUNCT
inlawrev-18007	676	20	2011	2011	NUM
inlawrev-18007	676	21	)	)	PUNCT
inlawrev-18007	676	22	;	;	PUNCT
inlawrev-18007	676	23	see	see	VERB
inlawrev-18007	676	24	also	also	ADV
inlawrev-18007	676	25	i	i	PROPN
inlawrev-18007	676	26	d.	d.	PROPN
inlawrev-18007	676	27	§	§	PROPN
inlawrev-18007	676	28	6	6	NUM
inlawrev-18007	676	29	-	-	SYM
inlawrev-18007	676	30	3	3	NUM
inlawrev-18007	676	31	-	-	PUNCT
inlawrev-18007	676	32	1	1	NUM
inlawrev-18007	676	33	-	-	SYM
inlawrev-18007	676	34	14	14	NUM
inlawrev-18007	676	35	(	(	PUNCT
inlawrev-18007	676	36	“	"	PUNCT
inlawrev-18007	676	37	the	the	DET
inlawrev-18007	676	38	term	term	NOUN
inlawrev-18007	676	39	‘	'	PUNCT
inlawrev-18007	676	40	person	person	NOUN
inlawrev-18007	676	41	’	'	PUNCT
inlawrev-18007	676	42	means	mean	VERB
inlawrev-18007	676	43	an	an	DET
inlawrev-18007	676	44	individual	individual	ADJ
inlawrev-18007	676	45	,	,	PUNCT
inlawrev-18007	676	46	trust	trust	NOUN
inlawrev-18007	676	47	,	,	PUNCT
inlawrev-18007	676	48	or	or	CCONJ
inlawrev-18007	676	49	estate	estate	NOUN
inlawrev-18007	676	50	.	.	PUNCT
inlawrev-18007	676	51	”	"	PUNCT
inlawrev-18007	676	52	)	)	PUNCT
inlawrev-18007	676	53	.	.	PUNCT
inlawrev-18007	677	1	130	130	NUM
inlawrev-18007	677	2	.	.	PUNCT
inlawrev-18007	677	3	see	see	VERB
inlawrev-18007	677	4	i	i	PRON
inlawrev-18007	677	5	d.	d.	PROPN
inlawrev-18007	677	6	§	§	PROPN
inlawrev-18007	677	7	§	§	PROPN
inlawrev-18007	677	8	6	6	NUM
inlawrev-18007	677	9	-	-	SYM
inlawrev-18007	677	10	3	3	NUM
inlawrev-18007	677	11	-	-	PUNCT
inlawrev-18007	677	12	2	2	NUM
inlawrev-18007	677	13	-	-	SYM
inlawrev-18007	677	14	1	1	NUM
inlawrev-18007	677	15	to	to	PART
inlawrev-18007	677	16	-21.7	-21.7	INTJ
inlawrev-18007	677	17	(	(	PUNCT
inlawrev-18007	677	18	describing	describe	VERB
inlawrev-18007	677	19	amounts	amount	NOUN
inlawrev-18007	677	20	includible	includible	ADJ
inlawrev-18007	677	21	in	in	ADP
inlawrev-18007	677	22	taxable	taxable	ADJ
inlawrev-18007	677	23	income	income	NOUN
inlawrev-18007	677	24	and	and	CCONJ
inlawrev-18007	677	25	amounts	amount	VERB
inlawrev-18007	677	26	deductible	deductible	ADJ
inlawrev-18007	677	27	in	in	ADP
inlawrev-18007	677	28	arriving	arrive	VERB
inlawrev-18007	677	29	at	at	ADP
inlawrev-18007	677	30	taxable	taxable	ADJ
inlawrev-18007	677	31	income	income	NOUN
inlawrev-18007	677	32	)	)	PUNCT
inlawrev-18007	677	33	.	.	PUNCT
inlawrev-18007	678	1	131	131	X
inlawrev-18007	678	2	.	.	PUNCT
inlawrev-18007	679	1	however	however	ADV
inlawrev-18007	679	2	,	,	PUNCT
inlawrev-18007	679	3	because	because	SCONJ
inlawrev-18007	679	4	the	the	DET
inlawrev-18007	679	5	excess	excess	NOUN
inlawrev-18007	679	6	of	of	ADP
inlawrev-18007	679	7	the	the	DET
inlawrev-18007	679	8	value	value	NOUN
inlawrev-18007	679	9	over	over	ADP
inlawrev-18007	679	10	the	the	DET
inlawrev-18007	679	11	adjusted	adjust	VERB
inlawrev-18007	679	12	tax	tax	NOUN
inlawrev-18007	679	13	basis	basis	NOUN
inlawrev-18007	679	14	(	(	PUNCT
inlawrev-18007	679	15	i.e.	i.e.	X
inlawrev-18007	679	16	,	,	PUNCT
inlawrev-18007	679	17	the	the	DET
inlawrev-18007	679	18	unrealized	unrealized	ADJ
inlawrev-18007	679	19	capital	capital	NOUN
inlawrev-18007	679	20	gain	gain	NOUN
inlawrev-18007	679	21	)	)	PUNCT
inlawrev-18007	679	22	of	of	ADP
inlawrev-18007	679	23	property	property	NOUN
inlawrev-18007	679	24	transferred	transfer	VERB
inlawrev-18007	679	25	to	to	ADP
inlawrev-18007	679	26	a	a	DET
inlawrev-18007	679	27	nimcrut	nimcrut	NOUN
inlawrev-18007	679	28	is	be	AUX
inlawrev-18007	679	29	excluded	exclude	VERB
inlawrev-18007	679	30	from	from	ADP
inlawrev-18007	679	31	federal	federal	ADJ
inlawrev-18007	679	32	adjusted	adjust	VERB
inlawrev-18007	679	33	gross	gross	ADJ
inlawrev-18007	679	34	income	income	NOUN
inlawrev-18007	679	35	and	and	CCONJ
inlawrev-18007	679	36	consequently	consequently	ADV
inlawrev-18007	679	37	excluded	exclude	VERB
inlawrev-18007	679	38	from	from	ADP
inlawrev-18007	679	39	indiana	indiana	PROPN
inlawrev-18007	679	40	taxable	taxable	ADJ
inlawrev-18007	679	41	income	income	NOUN
inlawrev-18007	679	42	,	,	PUNCT
inlawrev-18007	679	43	there	there	PRON
inlawrev-18007	679	44	is	be	VERB
inlawrev-18007	679	45	an	an	DET
inlawrev-18007	679	46	indirect	indirect	ADJ
inlawrev-18007	679	47	tax	tax	NOUN
inlawrev-18007	679	48	avoidance	avoidance	NOUN
inlawrev-18007	679	49	benefit	benefit	NOUN
inlawrev-18007	679	50	.	.	PUNCT
inlawrev-18007	680	1	132	132	NUM
inlawrev-18007	680	2	.	.	X
inlawrev-18007	681	1	see	see	VERB
inlawrev-18007	681	2	supra	supra	PROPN
inlawrev-18007	681	3	note	note	PROPN
inlawrev-18007	681	4	16	16	NUM
inlawrev-18007	681	5	.	.	PUNCT
inlawrev-18007	682	1	133	133	NUM
inlawrev-18007	682	2	.	.	PUNCT
inlawrev-18007	683	1	ind	ind	PROPN
inlawrev-18007	683	2	.	.	PUNCT
inlawrev-18007	684	1	code	code	PROPN
inlawrev-18007	684	2	§	§	PROPN
inlawrev-18007	684	3	6	6	NUM
inlawrev-18007	684	4	-	-	SYM
inlawrev-18007	684	5	4.1	4.1	NUM
inlawrev-18007	684	6	-	-	PUNCT
inlawrev-18007	684	7	3	3	NUM
inlawrev-18007	684	8	-	-	SYM
inlawrev-18007	684	9	1	1	NUM
inlawrev-18007	684	10	(	(	PUNCT
inlawrev-18007	684	11	2011	2011	NUM
inlawrev-18007	684	12	)	)	PUNCT
inlawrev-18007	684	13	(	(	PUNCT
inlawrev-18007	684	14	“	"	PUNCT
inlawrev-18007	684	15	each	each	DET
inlawrev-18007	684	16	transfer	transfer	NOUN
inlawrev-18007	684	17	described	describe	VERB
inlawrev-18007	684	18	in	in	ADP
inlawrev-18007	684	19	section	section	NOUN
inlawrev-18007	684	20	2055(a	2055(a	NOUN
inlawrev-18007	684	21	)	)	PUNCT
inlawrev-18007	684	22	of	of	ADP
inlawrev-18007	684	23	the	the	DET
inlawrev-18007	684	24	internal	internal	PROPN
inlawrev-18007	684	25	revenue	revenue	NOUN
inlawrev-18007	684	26	code	code	NOUN
inlawrev-18007	684	27	is	be	AUX
inlawrev-18007	684	28	exempt	exempt	ADJ
inlawrev-18007	684	29	from	from	ADP
inlawrev-18007	684	30	the	the	DET
inlawrev-18007	684	31	inheritance	inheritance	NOUN
inlawrev-18007	684	32	tax	tax	NOUN
inlawrev-18007	684	33	.	.	PUNCT
inlawrev-18007	684	34	”	"	PUNCT
inlawrev-18007	684	35	)	)	PUNCT
inlawrev-18007	684	36	;	;	PUNCT
inlawrev-18007	684	37	see	see	VERB
inlawrev-18007	684	38	also	also	ADV
inlawrev-18007	684	39	supra	supra	ADJ
inlawrev-18007	684	40	note	note	NOUN
inlawrev-18007	684	41	20	20	NUM
inlawrev-18007	684	42	.	.	PUNCT
inlawrev-18007	685	1	134	134	NUM
inlawrev-18007	685	2	.	.	PUNCT
inlawrev-18007	686	1	see	see	VERB
inlawrev-18007	686	2	medlin	medlin	PROPN
inlawrev-18007	686	3	,	,	PUNCT
inlawrev-18007	686	4	supra	supra	PROPN
inlawrev-18007	686	5	note	note	NOUN
inlawrev-18007	686	6	44	44	NUM
inlawrev-18007	686	7	,	,	PUNCT
inlawrev-18007	686	8	at	at	ADP
inlawrev-18007	686	9	744	744	NUM
inlawrev-18007	686	10	(	(	PUNCT
inlawrev-18007	686	11	“	"	PUNCT
inlawrev-18007	686	12	[	[	X
inlawrev-18007	686	13	i]t	i]t	NOUN
inlawrev-18007	686	14	is	be	AUX
inlawrev-18007	686	15	arguable	arguable	ADJ
inlawrev-18007	686	16	that	that	SCONJ
inlawrev-18007	686	17	state	state	NOUN
inlawrev-18007	686	18	law	law	NOUN
inlawrev-18007	686	19	,	,	PUNCT
inlawrev-18007	686	20	based	base	VERB
inlawrev-18007	686	21	on	on	ADP
inlawrev-18007	686	22	the	the	DET
inlawrev-18007	686	23	upaia	upaia	ADJ
inlawrev-18007	686	24	2012	2012	NUM
inlawrev-18007	686	25	]	]	X
inlawrev-18007	686	26	indiana	indiana	PROPN
inlawrev-18007	686	27	’s	’s	PROPN
inlawrev-18007	686	28	uniform	uniform	PROPN
inlawrev-18007	686	29	principal	principal	NOUN
inlawrev-18007	686	30	and	and	CCONJ
inlawrev-18007	686	31	incom	incom	PROPN
inlawrev-18007	686	32	e	e	PROPN
inlawrev-18007	686	33	act	act	VERB
inlawrev-18007	686	34	863	863	NUM
inlawrev-18007	686	35	it	it	PRON
inlawrev-18007	686	36	is	be	AUX
inlawrev-18007	686	37	uncertain	uncertain	ADJ
inlawrev-18007	686	38	that	that	SCONJ
inlawrev-18007	686	39	a	a	DET
inlawrev-18007	686	40	court	court	NOUN
inlawrev-18007	686	41	interpreting	interpret	VERB
inlawrev-18007	686	42	the	the	DET
inlawrev-18007	686	43	statute	statute	NOUN
inlawrev-18007	686	44	would	would	AUX
inlawrev-18007	686	45	look	look	VERB
inlawrev-18007	686	46	beyond	beyond	ADP
inlawrev-18007	686	47	the	the	DET
inlawrev-18007	686	48	plain	plain	ADJ
inlawrev-18007	686	49	language	language	NOUN
inlawrev-18007	686	50	of	of	ADP
inlawrev-18007	686	51	the	the	DET
inlawrev-18007	686	52	statute	statute	NOUN
inlawrev-18007	686	53	to	to	ADP
inlawrev-18007	686	54	the	the	DET
inlawrev-18007	686	55	comments	comment	NOUN
inlawrev-18007	686	56	.	.	PUNCT
inlawrev-18007	687	1	h	h	NOUN
inlawrev-18007	687	2	ad	ad	NOUN
inlawrev-18007	687	3	the	the	DET
inlawrev-18007	687	4	drafters	drafter	NOUN
inlawrev-18007	687	5	of	of	ADP
inlawrev-18007	687	6	the	the	DET
inlawrev-18007	687	7	u	u	PROPN
inlawrev-18007	687	8	paia	paia	PROPN
inlawrev-18007	687	9	1997135	1997135	NUM
inlawrev-18007	687	10	had	have	VERB
inlawrev-18007	687	11	the	the	DET
inlawrev-18007	687	12	benefit	benefit	NOUN
inlawrev-18007	687	13	of	of	ADP
inlawrev-18007	687	14	the	the	DET
inlawrev-18007	687	15	irs	irs	PROPN
inlawrev-18007	687	16	’s	’s	PART
inlawrev-18007	687	17	commentary	commentary	NOUN
inlawrev-18007	687	18	accompanying	accompany	VERB
inlawrev-18007	687	19	the	the	DET
inlawrev-18007	687	20	2004	2004	NUM
inlawrev-18007	687	21	regulations	regulation	NOUN
inlawrev-18007	687	22	when	when	SCONJ
inlawrev-18007	687	23	the	the	DET
inlawrev-18007	687	24	upaia	upaia	ADJ
inlawrev-18007	687	25	1997	1997	NUM
inlawrev-18007	687	26	was	be	AUX
inlawrev-18007	687	27	promulgated	promulgate	VERB
inlawrev-18007	687	28	,	,	PUNCT
inlawrev-18007	687	29	perhaps	perhaps	ADV
inlawrev-18007	687	30	the	the	DET
inlawrev-18007	687	31	prohibition	prohibition	NOUN
inlawrev-18007	687	32	on	on	ADP
inlawrev-18007	687	33	the	the	DET
inlawrev-18007	687	34	exercise	exercise	NOUN
inlawrev-18007	687	35	of	of	ADP
inlawrev-18007	687	36	the	the	DET
inlawrev-18007	687	37	power	power	NOUN
inlawrev-18007	687	38	to	to	PART
inlawrev-18007	687	39	adjust	adjust	VERB
inlawrev-18007	687	40	in	in	ADP
inlawrev-18007	687	41	the	the	DET
inlawrev-18007	687	42	case	case	NOUN
inlawrev-18007	687	43	of	of	ADP
inlawrev-18007	687	44	amounts	amount	NOUN
inlawrev-18007	687	45	permanently	permanently	ADV
inlawrev-18007	687	46	set	set	VERB
inlawrev-18007	687	47	aside	aside	ADV
inlawrev-18007	687	48	for	for	ADP
inlawrev-18007	687	49	charitable	charitable	ADJ
inlawrev-18007	687	50	purposes	purpose	NOUN
inlawrev-18007	687	51	would	would	AUX
inlawrev-18007	687	52	have	have	AUX
inlawrev-18007	687	53	been	be	AUX
inlawrev-18007	687	54	tem	tem	PROPN
inlawrev-18007	687	55	pered	pere	VERB
inlawrev-18007	687	56	to	to	PART
inlawrev-18007	687	57	make	make	VERB
inlawrev-18007	687	58	it	it	PRON
inlawrev-18007	687	59	clear	clear	ADJ
inlawrev-18007	687	60	that	that	SCONJ
inlawrev-18007	687	61	the	the	DET
inlawrev-18007	687	62	power	power	NOUN
inlawrev-18007	687	63	to	to	PART
inlawrev-18007	687	64	adjust	adjust	VERB
inlawrev-18007	687	65	should	should	AUX
inlawrev-18007	687	66	be	be	AUX
inlawrev-18007	687	67	exercisable	exercisable	ADJ
inlawrev-18007	687	68	by	by	ADP
inlawrev-18007	687	69	nim	nim	PROPN
inlawrev-18007	687	70	crut	crut	PROPN
inlawrev-18007	687	71	trustees	trustee	NOUN
inlawrev-18007	687	72	.	.	PUNCT
inlawrev-18007	688	1	d.	d.	PROPN
inlawrev-18007	688	2	denying	deny	VERB
inlawrev-18007	688	3	nim	nim	PROPN
inlawrev-18007	688	4	crut	crut	PROPN
inlawrev-18007	688	5	trustees	trustee	NOUN
inlawrev-18007	688	6	access	access	NOUN
inlawrev-18007	688	7	to	to	ADP
inlawrev-18007	688	8	the	the	DET
inlawrev-18007	688	9	power	power	NOUN
inlawrev-18007	688	10	to	to	PART
inlawrev-18007	688	11	adjust	adjust	VERB
inlawrev-18007	688	12	is	be	AUX
inlawrev-18007	688	13	contrary	contrary	ADJ
inlawrev-18007	688	14	to	to	ADP
inlawrev-18007	688	15	the	the	DET
inlawrev-18007	688	16	policy	policy	NOUN
inlawrev-18007	688	17	underlying	underlie	VERB
inlawrev-18007	688	18	the	the	DET
inlawrev-18007	688	19	power	power	NOUN
inlawrev-18007	688	20	.	.	PUNCT
inlawrev-18007	689	1	—	—	PUNCT
inlawrev-18007	689	2	as	as	SCONJ
inlawrev-18007	689	3	discussed	discuss	VERB
inlawrev-18007	689	4	above	above	ADV
inlawrev-18007	689	5	,	,	PUNCT
inlawrev-18007	689	6	the	the	DET
inlawrev-18007	689	7	upia	upia	NOUN
inlawrev-18007	689	8	and	and	CCONJ
inlawrev-18007	689	9	the	the	DET
inlawrev-18007	689	10	upaia	upaia	ADJ
inlawrev-18007	689	11	1997	1997	NUM
inlawrev-18007	689	12	are	be	AUX
inlawrev-18007	689	13	two	two	NUM
inlawrev-18007	689	14	halves	half	NOUN
inlawrev-18007	689	15	of	of	ADP
inlawrev-18007	689	16	a	a	DET
inlawrev-18007	689	17	whole	whole	NOUN
inlawrev-18007	689	18	.	.	PUNCT
inlawrev-18007	690	1	the	the	DET
inlawrev-18007	690	2	upia	upia	NOUN
inlawrev-18007	690	3	creates	create	VERB
inlawrev-18007	690	4	a	a	DET
inlawrev-18007	690	5	duty	duty	NOUN
inlawrev-18007	690	6	to	to	PART
inlawrev-18007	690	7	invest	invest	VERB
inlawrev-18007	690	8	as	as	ADP
inlawrev-18007	690	9	a	a	DET
inlawrev-18007	690	10	prudent136	prudent136	PROPN
inlawrev-18007	690	11	investor	investor	NOUN
inlawrev-18007	690	12	,	,	PUNCT
inlawrev-18007	690	13	seeking	seek	VERB
inlawrev-18007	690	14	total	total	ADJ
inlawrev-18007	690	15	return	return	NOUN
inlawrev-18007	690	16	without	without	ADP
inlawrev-18007	690	17	regard	regard	NOUN
inlawrev-18007	690	18	to	to	ADP
inlawrev-18007	690	19	the	the	DET
inlawrev-18007	690	20	categories	category	NOUN
inlawrev-18007	690	21	of	of	ADP
inlawrev-18007	690	22	income	income	NOUN
inlawrev-18007	690	23	that	that	PRON
inlawrev-18007	690	24	make	make	VERB
inlawrev-18007	690	25	up	up	ADP
inlawrev-18007	690	26	the	the	DET
inlawrev-18007	690	27	return	return	NOUN
inlawrev-18007	690	28	,	,	PUNCT
inlawrev-18007	690	29	while	while	SCONJ
inlawrev-18007	690	30	the	the	DET
inlawrev-18007	690	31	upaia	upaia	NOUN
inlawrev-18007	690	32	1997	1997	NUM
inlawrev-18007	690	33	,	,	PUNCT
inlawrev-18007	690	34	through	through	ADP
inlawrev-18007	690	35	the	the	DET
inlawrev-18007	690	36	mechanism	mechanism	NOUN
inlawrev-18007	690	37	of	of	ADP
inlawrev-18007	690	38	the	the	DET
inlawrev-18007	690	39	power	power	NOUN
inlawrev-18007	690	40	to	to	PART
inlawrev-18007	690	41	adjust	adjust	VERB
inlawrev-18007	690	42	,	,	PUNCT
inlawrev-18007	690	43	empowers	empower	VERB
inlawrev-18007	690	44	a	a	DET
inlawrev-18007	690	45	trustee	trustee	NOUN
inlawrev-18007	690	46	to	to	PART
inlawrev-18007	690	47	ensure	ensure	VERB
inlawrev-18007	690	48	impartial	impartial	ADJ
inlawrev-18007	690	49	treatment	treatment	NOUN
inlawrev-18007	690	50	of	of	ADP
inlawrev-18007	690	51	income	income	NOUN
inlawrev-18007	690	52	and	and	CCONJ
inlawrev-18007	690	53	remainder	remainder	NOUN
inlawrev-18007	690	54	beneficiaries	beneficiary	NOUN
inlawrev-18007	690	55	should	should	AUX
inlawrev-18007	690	56	inequities	inequity	NOUN
inlawrev-18007	690	57	arise	arise	VERB
inlawrev-18007	690	58	in	in	ADP
inlawrev-18007	690	59	the	the	DET
inlawrev-18007	690	60	pursuit	pursuit	NOUN
inlawrev-18007	690	61	of	of	ADP
inlawrev-18007	690	62	optimal	optimal	ADJ
inlawrev-18007	690	63	returns	return	NOUN
inlawrev-18007	690	64	.	.	PUNCT
inlawrev-18007	691	1	if	if	SCONJ
inlawrev-18007	691	2	the137	the137	NOUN
inlawrev-18007	691	3	prohibition	prohibition	NOUN
inlawrev-18007	691	4	of	of	ADP
inlawrev-18007	691	5	indiana	indiana	PROPN
inlawrev-18007	691	6	code	code	PROPN
inlawrev-18007	691	7	section	section	NOUN
inlawrev-18007	691	8	30	30	NUM
inlawrev-18007	691	9	-	-	SYM
inlawrev-18007	691	10	2	2	NUM
inlawrev-18007	691	11	-	-	PUNCT
inlawrev-18007	691	12	14	14	NUM
inlawrev-18007	691	13	-	-	PUNCT
inlawrev-18007	691	14	15(c)(4	15(c)(4	NUM
inlawrev-18007	691	15	)	)	PUNCT
inlawrev-18007	691	16	includes	include	VERB
inlawrev-18007	691	17	nim	nim	PROPN
inlawrev-18007	691	18	cruts	crut	NOUN
inlawrev-18007	691	19	,	,	PUNCT
inlawrev-18007	691	20	then	then	ADV
inlawrev-18007	691	21	the	the	DET
inlawrev-18007	691	22	statutory	statutory	ADJ
inlawrev-18007	691	23	scheme	scheme	NOUN
inlawrev-18007	691	24	arguably	arguably	ADV
inlawrev-18007	691	25	creates	create	VERB
inlawrev-18007	691	26	a	a	DET
inlawrev-18007	691	27	direct	direct	ADJ
inlawrev-18007	691	28	conflict	conflict	NOUN
inlawrev-18007	691	29	between	between	ADP
inlawrev-18007	691	30	the	the	DET
inlawrev-18007	691	31	trustee	trustee	NOUN
inlawrev-18007	691	32	’s	’s	PART
inlawrev-18007	691	33	duty	duty	NOUN
inlawrev-18007	691	34	to	to	PART
inlawrev-18007	691	35	invest	invest	VERB
inlawrev-18007	691	36	as	as	ADP
inlawrev-18007	691	37	a	a	DET
inlawrev-18007	691	38	prudent	prudent	ADJ
inlawrev-18007	691	39	investor	investor	NOUN
inlawrev-18007	691	40	and	and	CCONJ
inlawrev-18007	691	41	the	the	DET
inlawrev-18007	691	42	trustee	trustee	NOUN
inlawrev-18007	691	43	’s	’s	PART
inlawrev-18007	691	44	duty	duty	NOUN
inlawrev-18007	691	45	of	of	ADP
inlawrev-18007	691	46	impartiality	impartiality	NOUN
inlawrev-18007	691	47	;	;	PUNCT
inlawrev-18007	691	48	a	a	DET
inlawrev-18007	691	49	conflict	conflict	NOUN
inlawrev-18007	691	50	that	that	PRON
inlawrev-18007	691	51	is	be	AUX
inlawrev-18007	691	52	not	not	PART
inlawrev-18007	691	53	diminished	diminish	VERB
inlawrev-18007	691	54	by	by	ADP
inlawrev-18007	691	55	the	the	DET
inlawrev-18007	691	56	fact	fact	NOUN
inlawrev-18007	691	57	that	that	SCONJ
inlawrev-18007	691	58	one	one	NUM
inlawrev-18007	691	59	class	class	NOUN
inlawrev-18007	691	60	of	of	ADP
inlawrev-18007	691	61	beneficiary	beneficiary	NOUN
inlawrev-18007	691	62	is	be	AUX
inlawrev-18007	691	63	made	make	VERB
inlawrev-18007	691	64	up	up	ADP
inlawrev-18007	691	65	of	of	ADP
inlawrev-18007	691	66	one	one	NUM
inlawrev-18007	691	67	or	or	CCONJ
inlawrev-18007	691	68	more	more	ADV
inlawrev-18007	691	69	charitable	charitable	ADJ
inlawrev-18007	691	70	organizations	organization	NOUN
inlawrev-18007	691	71	.	.	PUNCT
inlawrev-18007	692	1	an	an	DET
inlawrev-18007	692	2	indiana	indiana	PROPN
inlawrev-18007	692	3	nim	nim	PROPN
inlawrev-18007	692	4	crut	crut	PROPN
inlawrev-18007	692	5	trustee	trustee	NOUN
inlawrev-18007	692	6	has	have	VERB
inlawrev-18007	692	7	a	a	DET
inlawrev-18007	692	8	duty	duty	NOUN
inlawrev-18007	692	9	to	to	PART
inlawrev-18007	692	10	invest	invest	VERB
inlawrev-18007	692	11	as	as	ADP
inlawrev-18007	692	12	a	a	DET
inlawrev-18007	692	13	prudent	prudent	ADJ
inlawrev-18007	692	14	investor	investor	NOUN
inlawrev-18007	692	15	.	.	PUNCT
inlawrev-18007	693	1	138	138	NUM
inlawrev-18007	693	2	further	far	ADV
inlawrev-18007	693	3	,	,	PUNCT
inlawrev-18007	693	4	a	a	DET
inlawrev-18007	693	5	trustee	trustee	NOUN
inlawrev-18007	693	6	is	be	AUX
inlawrev-18007	693	7	also	also	ADV
inlawrev-18007	693	8	required	require	VERB
inlawrev-18007	693	9	to	to	PART
inlawrev-18007	693	10	invest	invest	VERB
inlawrev-18007	693	11	impartially	impartially	ADV
inlawrev-18007	693	12	,	,	PUNCT
inlawrev-18007	693	13	“	"	PUNCT
inlawrev-18007	693	14	taking	take	VERB
inlawrev-18007	693	15	into	into	ADP
inlawrev-18007	693	16	account	account	NOUN
inlawrev-18007	693	17	any	any	DET
inlawrev-18007	693	18	differing	differ	VERB
inlawrev-18007	693	19	interest	interest	NOUN
inlawrev-18007	693	20	of	of	ADP
inlawrev-18007	693	21	the	the	DET
inlawrev-18007	693	22	beneficiaries	beneficiary	NOUN
inlawrev-18007	693	23	.	.	PUNCT
inlawrev-18007	693	24	”	"	PUNCT
inlawrev-18007	694	1	the	the	DET
inlawrev-18007	694	2	trustee	trustee	NOUN
inlawrev-18007	694	3	’s	’s	PART
inlawrev-18007	694	4	investment	investment	NOUN
inlawrev-18007	694	5	decisions	decision	NOUN
inlawrev-18007	694	6	are139	are139	VERB
inlawrev-18007	694	7	“	"	PUNCT
inlawrev-18007	694	8	evaluated	evaluate	VERB
inlawrev-18007	694	9	.	.	PUNCT
inlawrev-18007	694	10	.	.	PUNCT
inlawrev-18007	694	11	.	.	PUNCT
inlawrev-18007	695	1	in	in	ADP
inlawrev-18007	695	2	the	the	DET
inlawrev-18007	695	3	context	context	NOUN
inlawrev-18007	695	4	of	of	ADP
inlawrev-18007	695	5	the	the	DET
inlawrev-18007	695	6	trust	trust	NOUN
inlawrev-18007	695	7	portfolio	portfolio	NOUN
inlawrev-18007	695	8	as	as	ADP
inlawrev-18007	695	9	a	a	DET
inlawrev-18007	695	10	whole	whole	NOUN
inlawrev-18007	695	11	and	and	CCONJ
inlawrev-18007	695	12	as	as	ADP
inlawrev-18007	695	13	a	a	DET
inlawrev-18007	695	14	part	part	NOUN
inlawrev-18007	695	15	of	of	ADP
inlawrev-18007	695	16	an	an	DET
inlawrev-18007	695	17	overall	overall	ADJ
inlawrev-18007	695	18	investment	investment	NOUN
inlawrev-18007	695	19	strategy	strategy	NOUN
inlawrev-18007	695	20	having	have	VERB
inlawrev-18007	695	21	risk	risk	NOUN
inlawrev-18007	695	22	and	and	CCONJ
inlawrev-18007	695	23	return	return	VERB
inlawrev-18007	695	24	objectives	objective	NOUN
inlawrev-18007	695	25	reasonably	reasonably	ADV
inlawrev-18007	695	26	suited	suited	ADJ
inlawrev-18007	695	27	to	to	ADP
inlawrev-18007	695	28	[	[	X
inlawrev-18007	695	29	1997	1997	NUM
inlawrev-18007	695	30	]	]	PUNCT
inlawrev-18007	695	31	,	,	PUNCT
inlawrev-18007	695	32	.	.	PUNCT
inlawrev-18007	695	33	.	.	PUNCT
inlawrev-18007	696	1	.	.	PUNCT
inlawrev-18007	697	1	prohibits	prohibit	VERB
inlawrev-18007	697	2	a	a	DET
inlawrev-18007	697	3	reallocation	reallocation	NOUN
inlawrev-18007	697	4	from	from	ADP
inlawrev-18007	697	5	principal	principal	NOUN
inlawrev-18007	697	6	to	to	ADP
inlawrev-18007	697	7	income	income	NOUN
inlawrev-18007	697	8	because	because	SCONJ
inlawrev-18007	697	9	section	section	NOUN
inlawrev-18007	697	10	104(c)(4	104(c)(4	NUM
inlawrev-18007	697	11	)	)	PUNCT
inlawrev-18007	697	12	does	do	AUX
inlawrev-18007	697	13	not	not	PART
inlawrev-18007	697	14	use	use	VERB
inlawrev-18007	697	15	tax	tax	NOUN
inlawrev-18007	697	16	terms	term	NOUN
inlawrev-18007	697	17	.	.	PUNCT
inlawrev-18007	697	18	”	"	PUNCT
inlawrev-18007	697	19	)	)	PUNCT
inlawrev-18007	697	20	.	.	PUNCT
inlawrev-18007	698	1	135	135	NUM
inlawrev-18007	698	2	.	.	PUNCT
inlawrev-18007	699	1	in	in	ADP
inlawrev-18007	699	2	indiana	indiana	PROPN
inlawrev-18007	699	3	,	,	PUNCT
inlawrev-18007	699	4	statutes	statute	NOUN
inlawrev-18007	699	5	that	that	PRON
inlawrev-18007	699	6	are	be	AUX
inlawrev-18007	699	7	“	"	PUNCT
inlawrev-18007	699	8	clear	clear	ADJ
inlawrev-18007	699	9	and	and	CCONJ
inlawrev-18007	699	10	unambiguous	unambiguous	ADJ
inlawrev-18007	699	11	.	.	PUNCT
inlawrev-18007	699	12	.	.	PUNCT
inlawrev-18007	699	13	.	.	PUNCT
inlawrev-18007	700	1	[	[	X
inlawrev-18007	700	2	are	be	AUX
inlawrev-18007	700	3	construed	construe	VERB
inlawrev-18007	700	4	by	by	ADP
inlawrev-18007	700	5	taking	take	VERB
inlawrev-18007	700	6	]	]	PUNCT
inlawrev-18007	700	7	words	word	NOUN
inlawrev-18007	700	8	and	and	CCONJ
inlawrev-18007	700	9	phrases	phrase	NOUN
inlawrev-18007	700	10	.	.	PUNCT
inlawrev-18007	700	11	.	.	PUNCT
inlawrev-18007	701	1	.	.	PUNCT
inlawrev-18007	702	1	in	in	ADP
inlawrev-18007	702	2	their	their	PRON
inlawrev-18007	702	3	plain	plain	ADJ
inlawrev-18007	702	4	,	,	PUNCT
inlawrev-18007	702	5	ordinary	ordinary	ADJ
inlawrev-18007	702	6	,	,	PUNCT
inlawrev-18007	702	7	and	and	CCONJ
inlawrev-18007	702	8	usual	usual	ADJ
inlawrev-18007	702	9	sense	sense	NOUN
inlawrev-18007	702	10	.	.	PUNCT
inlawrev-18007	702	11	”	"	PUNCT
inlawrev-18007	703	1	basileh	basileh	PROPN
inlawrev-18007	703	2	v.	v.	CCONJ
inlawrev-18007	703	3	alghusain	alghusain	PROPN
inlawrev-18007	703	4	,	,	PUNCT
inlawrev-18007	703	5	912	912	NUM
inlawrev-18007	703	6	n.e.2d	n.e.2d	NOUN
inlawrev-18007	703	7	814	814	NUM
inlawrev-18007	703	8	,	,	PUNCT
inlawrev-18007	703	9	821	821	NUM
inlawrev-18007	703	10	(	(	PUNCT
inlawrev-18007	703	11	ind	ind	NOUN
inlawrev-18007	703	12	.	.	PUNCT
inlawrev-18007	703	13	2009	2009	NUM
inlawrev-18007	703	14	)	)	PUNCT
inlawrev-18007	703	15	.	.	PUNCT
inlawrev-18007	704	1	if	if	SCONJ
inlawrev-18007	704	2	a	a	DET
inlawrev-18007	704	3	“	"	PUNCT
inlawrev-18007	704	4	statute	statute	NOUN
inlawrev-18007	704	5	is	be	AUX
inlawrev-18007	704	6	susceptible	susceptible	ADJ
inlawrev-18007	704	7	to	to	ADP
inlawrev-18007	704	8	more	more	ADJ
inlawrev-18007	704	9	than	than	ADP
inlawrev-18007	704	10	one	one	NUM
inlawrev-18007	704	11	interpretation	interpretation	NOUN
inlawrev-18007	704	12	it	it	PRON
inlawrev-18007	704	13	is	be	AUX
inlawrev-18007	704	14	deemed	deem	VERB
inlawrev-18007	704	15	ambiguous	ambiguous	ADJ
inlawrev-18007	704	16	and	and	CCONJ
inlawrev-18007	704	17	thus	thus	ADV
inlawrev-18007	704	18	open	open	ADJ
inlawrev-18007	704	19	to	to	ADP
inlawrev-18007	704	20	judicial	judicial	ADJ
inlawrev-18007	704	21	construction	construction	NOUN
inlawrev-18007	704	22	.	.	PUNCT
inlawrev-18007	704	23	”	"	PUNCT
inlawrev-18007	705	1	i	i	PRON
inlawrev-18007	705	2	d.	d.	PROPN
inlawrev-18007	705	3	when	when	SCONJ
inlawrev-18007	705	4	construing	construe	VERB
inlawrev-18007	705	5	an	an	DET
inlawrev-18007	705	6	ambiguous	ambiguous	ADJ
inlawrev-18007	705	7	statute	statute	NOUN
inlawrev-18007	705	8	,	,	PUNCT
inlawrev-18007	705	9	a	a	DET
inlawrev-18007	705	10	primary	primary	ADJ
inlawrev-18007	705	11	rule	rule	NOUN
inlawrev-18007	705	12	of	of	ADP
inlawrev-18007	705	13	statutory	statutory	ADJ
inlawrev-18007	705	14	construction	construction	NOUN
inlawrev-18007	705	15	“	"	PUNCT
inlawrev-18007	705	16	is	be	AUX
inlawrev-18007	705	17	to	to	PART
inlawrev-18007	705	18	determine	determine	VERB
inlawrev-18007	705	19	,	,	PUNCT
inlawrev-18007	705	20	give	give	VERB
inlawrev-18007	705	21	effect	effect	NOUN
inlawrev-18007	705	22	to	to	ADP
inlawrev-18007	705	23	,	,	PUNCT
inlawrev-18007	705	24	and	and	CCONJ
inlawrev-18007	705	25	implement	implement	VERB
inlawrev-18007	705	26	the	the	DET
inlawrev-18007	705	27	intent	intent	NOUN
inlawrev-18007	705	28	of	of	ADP
inlawrev-18007	705	29	the	the	DET
inlawrev-18007	705	30	legislature	legislature	NOUN
inlawrev-18007	705	31	.	.	PUNCT
inlawrev-18007	705	32	”	"	PUNCT
inlawrev-18007	706	1	i	i	PRON
inlawrev-18007	706	2	d.	d.	VERB
inlawrev-18007	706	3	where	where	SCONJ
inlawrev-18007	706	4	the	the	DET
inlawrev-18007	706	5	statute	statute	NOUN
inlawrev-18007	706	6	in	in	ADP
inlawrev-18007	706	7	question	question	NOUN
inlawrev-18007	706	8	is	be	AUX
inlawrev-18007	706	9	based	base	VERB
inlawrev-18007	706	10	on	on	ADP
inlawrev-18007	706	11	a	a	DET
inlawrev-18007	706	12	uniform	uniform	ADJ
inlawrev-18007	706	13	act	act	NOUN
inlawrev-18007	706	14	,	,	PUNCT
inlawrev-18007	706	15	“	"	PUNCT
inlawrev-18007	706	16	[	[	X
inlawrev-18007	706	17	t]he	t]he	ADV
inlawrev-18007	706	18	comments	comment	VERB
inlawrev-18007	706	19	to	to	ADP
inlawrev-18007	706	20	[	[	X
inlawrev-18007	706	21	the	the	DET
inlawrev-18007	706	22	]	]	X
inlawrev-18007	706	23	uniform	uniform	ADJ
inlawrev-18007	706	24	act	act	NOUN
inlawrev-18007	706	25	are	be	AUX
inlawrev-18007	706	26	indicative	indicative	ADJ
inlawrev-18007	706	27	of	of	ADP
inlawrev-18007	706	28	the	the	DET
inlawrev-18007	706	29	legislature	legislature	NOUN
inlawrev-18007	706	30	’s	’s	PART
inlawrev-18007	706	31	intent	intent	NOUN
inlawrev-18007	706	32	.	.	PUNCT
inlawrev-18007	706	33	”	"	PUNCT
inlawrev-18007	707	1	i	i	PRON
inlawrev-18007	707	2	d.	d.	PROPN
inlawrev-18007	707	3	however	however	ADV
inlawrev-18007	707	4	,	,	PUNCT
inlawrev-18007	707	5	“	"	PUNCT
inlawrev-18007	707	6	[	[	X
inlawrev-18007	707	7	i]t	i]t	NOUN
inlawrev-18007	707	8	is	be	AUX
inlawrev-18007	707	9	always	always	ADV
inlawrev-18007	707	10	presumed	presume	VERB
inlawrev-18007	707	11	,	,	PUNCT
inlawrev-18007	707	12	in	in	ADP
inlawrev-18007	707	13	regard	regard	NOUN
inlawrev-18007	707	14	to	to	ADP
inlawrev-18007	707	15	a	a	DET
inlawrev-18007	707	16	statute	statute	NOUN
inlawrev-18007	707	17	,	,	PUNCT
inlawrev-18007	707	18	that	that	SCONJ
inlawrev-18007	707	19	no	no	DET
inlawrev-18007	707	20	absurd	absurd	ADJ
inlawrev-18007	707	21	or	or	CCONJ
inlawrev-18007	707	22	unreasonable	unreasonable	ADJ
inlawrev-18007	707	23	result	result	NOUN
inlawrev-18007	707	24	was	be	AUX
inlawrev-18007	707	25	intended	intend	VERB
inlawrev-18007	707	26	by	by	ADP
inlawrev-18007	707	27	the	the	DET
inlawrev-18007	707	28	legislature	legislature	NOUN
inlawrev-18007	707	29	.	.	PUNCT
inlawrev-18007	707	30	”	"	PUNCT
inlawrev-18007	708	1	simmons	simmons	PROPN
inlawrev-18007	708	2	v.	v.	ADP
inlawrev-18007	708	3	state	state	PROPN
inlawrev-18007	708	4	,	,	PUNCT
inlawrev-18007	708	5	129	129	NUM
inlawrev-18007	708	6	n.e.2d	n.e.2d	NOUN
inlawrev-18007	708	7	121	121	NUM
inlawrev-18007	708	8	,	,	PUNCT
inlawrev-18007	708	9	125	125	NUM
inlawrev-18007	708	10	(	(	PUNCT
inlawrev-18007	708	11	ind	ind	NOUN
inlawrev-18007	708	12	.	.	PUNCT
inlawrev-18007	708	13	1955	1955	NUM
inlawrev-18007	708	14	)	)	PUNCT
inlawrev-18007	709	1	(	(	PUNCT
inlawrev-18007	709	2	quoting	quote	VERB
inlawrev-18007	709	3	marks	mark	NOUN
inlawrev-18007	709	4	v.	v.	ADP
inlawrev-18007	709	5	state	state	NOUN
inlawrev-18007	709	6	,	,	PUNCT
inlawrev-18007	709	7	40	40	NUM
inlawrev-18007	709	8	n.e.2d	n.e.2d	NOUN
inlawrev-18007	709	9	108	108	NUM
inlawrev-18007	709	10	,	,	PUNCT
inlawrev-18007	709	11	111	111	NUM
inlawrev-18007	709	12	(	(	PUNCT
inlawrev-18007	709	13	ind	ind	NOUN
inlawrev-18007	709	14	.	.	PUNCT
inlawrev-18007	709	15	1942	1942	NUM
inlawrev-18007	709	16	)	)	PUNCT
inlawrev-18007	709	17	)	)	PUNCT
inlawrev-18007	709	18	.	.	PUNCT
inlawrev-18007	710	1	finally	finally	ADV
inlawrev-18007	710	2	,	,	PUNCT
inlawrev-18007	710	3	when	when	SCONJ
inlawrev-18007	710	4	“	"	PUNCT
inlawrev-18007	710	5	applying	apply	VERB
inlawrev-18007	710	6	and	and	CCONJ
inlawrev-18007	710	7	construing	construe	VERB
inlawrev-18007	710	8	[	[	PUNCT
inlawrev-18007	710	9	the	the	DET
inlawrev-18007	710	10	indiana	indiana	PROPN
inlawrev-18007	710	11	act	act	PROPN
inlawrev-18007	710	12	]	]	PUNCT
inlawrev-18007	710	13	,	,	PUNCT
inlawrev-18007	710	14	consideration	consideration	NOUN
inlawrev-18007	710	15	must	must	AUX
inlawrev-18007	710	16	be	be	AUX
inlawrev-18007	710	17	given	give	VERB
inlawrev-18007	710	18	to	to	ADP
inlawrev-18007	710	19	the	the	DET
inlawrev-18007	710	20	need	need	NOUN
inlawrev-18007	710	21	to	to	PART
inlawrev-18007	710	22	promote	promote	VERB
inlawrev-18007	710	23	uniformity	uniformity	NOUN
inlawrev-18007	710	24	of	of	ADP
inlawrev-18007	710	25	the	the	DET
inlawrev-18007	710	26	law	law	NOUN
inlawrev-18007	710	27	.	.	PUNCT
inlawrev-18007	710	28	.	.	PUNCT
inlawrev-18007	710	29	.	.	PUNCT
inlawrev-18007	711	1	among	among	ADP
inlawrev-18007	711	2	states	state	NOUN
inlawrev-18007	711	3	that	that	PRON
inlawrev-18007	711	4	enact	enact	VERB
inlawrev-18007	711	5	[	[	X
inlawrev-18007	711	6	the	the	DET
inlawrev-18007	711	7	upaia	upaia	ADJ
inlawrev-18007	711	8	1997	1997	NUM
inlawrev-18007	711	9	]	]	PUNCT
inlawrev-18007	711	10	.	.	PUNCT
inlawrev-18007	711	11	”	"	PUNCT
inlawrev-18007	711	12	ind	ind	PROPN
inlawrev-18007	711	13	.	.	PUNCT
inlawrev-18007	711	14	code	code	PROPN
inlawrev-18007	711	15	§	§	PROPN
inlawrev-18007	711	16	302	302	NUM
inlawrev-18007	711	17	-	-	SYM
inlawrev-18007	711	18	14	14	NUM
inlawrev-18007	711	19	-	-	SYM
inlawrev-18007	711	20	44	44	NUM
inlawrev-18007	711	21	(	(	PUNCT
inlawrev-18007	711	22	2011	2011	NUM
inlawrev-18007	711	23	)	)	PUNCT
inlawrev-18007	711	24	;	;	PUNCT
inlawrev-18007	711	25	see	see	VERB
inlawrev-18007	711	26	also	also	ADV
inlawrev-18007	711	27	2a	2a	NUM
inlawrev-18007	711	28	norman	norman	PROPN
inlawrev-18007	711	29	j.	j.	PROPN
inlawrev-18007	711	30	singer	singer	PROPN
inlawrev-18007	711	31	&	&	CCONJ
inlawrev-18007	711	32	j.d	j.d	PROPN
inlawrev-18007	711	33	.	.	PROPN
inlawrev-18007	711	34	shambie	shambie	PROPN
inlawrev-18007	711	35	singer	singer	NOUN
inlawrev-18007	711	36	,	,	PUNCT
inlawrev-18007	711	37	statutes	statute	NOUN
inlawrev-18007	711	38	and	and	CCONJ
inlawrev-18007	711	39	statutory	statutory	ADJ
inlawrev-18007	711	40	construction	construction	NOUN
inlawrev-18007	711	41	§	§	PROPN
inlawrev-18007	711	42	48:11	48:11	NUM
inlawrev-18007	711	43	(	(	PUNCT
inlawrev-18007	711	44	7th	7th	ADJ
inlawrev-18007	711	45	ed	ed	NOUN
inlawrev-18007	711	46	.	.	PROPN
inlawrev-18007	711	47	2007	2007	NUM
inlawrev-18007	711	48	)	)	PUNCT
inlawrev-18007	711	49	(	(	PUNCT
inlawrev-18007	711	50	“	"	PUNCT
inlawrev-18007	711	51	legislation	legislation	NOUN
inlawrev-18007	711	52	adopted	adopt	VERB
inlawrev-18007	711	53	from	from	ADP
inlawrev-18007	711	54	a	a	DET
inlawrev-18007	711	55	uniform	uniform	ADJ
inlawrev-18007	711	56	act	act	NOUN
inlawrev-18007	711	57	should	should	AUX
inlawrev-18007	711	58	be	be	AUX
inlawrev-18007	711	59	construed	construe	VERB
inlawrev-18007	711	60	in	in	ADP
inlawrev-18007	711	61	a	a	DET
inlawrev-18007	711	62	manner	manner	NOUN
inlawrev-18007	711	63	which	which	PRON
inlawrev-18007	711	64	makes	make	VERB
inlawrev-18007	711	65	it	it	PRON
inlawrev-18007	711	66	operate	operate	VERB
inlawrev-18007	711	67	uniformly	uniformly	ADV
inlawrev-18007	711	68	with	with	ADP
inlawrev-18007	711	69	other	other	ADJ
inlawrev-18007	711	70	states	state	NOUN
inlawrev-18007	711	71	that	that	PRON
inlawrev-18007	711	72	have	have	AUX
inlawrev-18007	711	73	adopted	adopt	VERB
inlawrev-18007	711	74	the	the	DET
inlawrev-18007	711	75	uniform	uniform	ADJ
inlawrev-18007	711	76	act	act	PROPN
inlawrev-18007	711	77	.	.	PUNCT
inlawrev-18007	711	78	”	"	PUNCT
inlawrev-18007	711	79	)	)	PUNCT
inlawrev-18007	711	80	.	.	PUNCT
inlawrev-18007	712	1	136	136	NUM
inlawrev-18007	712	2	.	.	PUNCT
inlawrev-18007	713	1	see	see	VERB
inlawrev-18007	713	2	discussion	discussion	NOUN
inlawrev-18007	713	3	supra	supra	PROPN
inlawrev-18007	713	4	part	part	PROPN
inlawrev-18007	713	5	i.b	i.b	PROPN
inlawrev-18007	713	6	.	.	PROPN
inlawrev-18007	713	7	137	137	NUM
inlawrev-18007	713	8	.	.	PUNCT
inlawrev-18007	714	1	see	see	VERB
inlawrev-18007	714	2	supra	supra	PROPN
inlawrev-18007	714	3	part	part	PROPN
inlawrev-18007	714	4	i.b	i.b	PROPN
inlawrev-18007	714	5	.	.	PROPN
inlawrev-18007	714	6	138	138	NUM
inlawrev-18007	714	7	.	.	PUNCT
inlawrev-18007	715	1	ind	ind	PROPN
inlawrev-18007	715	2	.	.	PUNCT
inlawrev-18007	716	1	code	code	PROPN
inlawrev-18007	716	2	§	§	PROPN
inlawrev-18007	716	3	30	30	NUM
inlawrev-18007	716	4	-	-	SYM
inlawrev-18007	716	5	4	4	NUM
inlawrev-18007	716	6	-	-	NUM
inlawrev-18007	716	7	3.5	3.5	NUM
inlawrev-18007	716	8	-	-	PUNCT
inlawrev-18007	716	9	1(a	1(a	NUM
inlawrev-18007	716	10	)	)	PUNCT
inlawrev-18007	716	11	(	(	PUNCT
inlawrev-18007	716	12	2011	2011	NUM
inlawrev-18007	716	13	)	)	PUNCT
inlawrev-18007	716	14	;	;	PUNCT
inlawrev-18007	716	15	see	see	VERB
inlawrev-18007	716	16	also	also	ADV
inlawrev-18007	716	17	i	i	PROPN
inlawrev-18007	716	18	d.	d.	PROPN
inlawrev-18007	716	19	§	§	PROPN
inlawrev-18007	716	20	30	30	NUM
inlawrev-18007	716	21	-	-	SYM
inlawrev-18007	716	22	4	4	NUM
inlawrev-18007	716	23	-	-	PUNCT
inlawrev-18007	716	24	3	3	NUM
inlawrev-18007	716	25	-	-	PUNCT
inlawrev-18007	716	26	6(b)(1	6(b)(1	NUM
inlawrev-18007	716	27	)	)	PUNCT
inlawrev-18007	716	28	(	(	PUNCT
inlawrev-18007	716	29	2011	2011	NUM
inlawrev-18007	716	30	)	)	PUNCT
inlawrev-18007	716	31	.	.	PUNCT
inlawrev-18007	717	1	139	139	NUM
inlawrev-18007	717	2	.	.	PUNCT
inlawrev-18007	718	1	i	i	PRON
inlawrev-18007	718	2	d.	d.	PROPN
inlawrev-18007	718	3	§	§	PROPN
inlawrev-18007	718	4	30	30	NUM
inlawrev-18007	718	5	-	-	SYM
inlawrev-18007	718	6	4	4	NUM
inlawrev-18007	718	7	-	-	NUM
inlawrev-18007	718	8	3.5	3.5	NUM
inlawrev-18007	718	9	-	-	SYM
inlawrev-18007	718	10	6	6	NUM
inlawrev-18007	718	11	.	.	NUM
inlawrev-18007	718	12	864	864	NUM
inlawrev-18007	718	13	indiana	indiana	PROPN
inlawrev-18007	718	14	law	law	PROPN
inlawrev-18007	718	15	review	review	NOUN
inlawrev-18007	718	16	[	[	X
inlawrev-18007	718	17	vol	vol	NOUN
inlawrev-18007	718	18	.	.	PUNCT
inlawrev-18007	718	19	45:841	45:841	NUM
inlawrev-18007	719	1	the	the	DET
inlawrev-18007	719	2	trust	trust	NOUN
inlawrev-18007	719	3	.	.	PUNCT
inlawrev-18007	719	4	”	"	PUNCT
inlawrev-18007	720	1	however	however	ADV
inlawrev-18007	720	2	,	,	PUNCT
inlawrev-18007	720	3	as	as	SCONJ
inlawrev-18007	720	4	previously	previously	ADV
inlawrev-18007	720	5	noted	note	VERB
inlawrev-18007	720	6	,	,	PUNCT
inlawrev-18007	720	7	such	such	DET
inlawrev-18007	720	8	an	an	DET
inlawrev-18007	720	9	investment	investment	NOUN
inlawrev-18007	720	10	strategy	strategy	NOUN
inlawrev-18007	720	11	is140	is140	ADJ
inlawrev-18007	720	12	indifferent	indifferent	NOUN
inlawrev-18007	720	13	to	to	ADP
inlawrev-18007	720	14	the	the	DET
inlawrev-18007	720	15	categories	category	NOUN
inlawrev-18007	720	16	of	of	ADP
inlawrev-18007	720	17	income	income	NOUN
inlawrev-18007	720	18	that	that	PRON
inlawrev-18007	720	19	make	make	VERB
inlawrev-18007	720	20	up	up	ADP
inlawrev-18007	720	21	the	the	DET
inlawrev-18007	720	22	returns	return	NOUN
inlawrev-18007	720	23	produced	produce	VERB
inlawrev-18007	720	24	.	.	PUNCT
inlawrev-18007	721	1	in141	in141	ADJ
inlawrev-18007	721	2	fact	fact	NOUN
inlawrev-18007	721	3	,	,	PUNCT
inlawrev-18007	721	4	the	the	DET
inlawrev-18007	721	5	pursuit	pursuit	NOUN
inlawrev-18007	721	6	of	of	ADP
inlawrev-18007	721	7	total	total	ADJ
inlawrev-18007	721	8	return	return	NOUN
inlawrev-18007	721	9	using	use	VERB
inlawrev-18007	721	10	“	"	PUNCT
inlawrev-18007	721	11	an	an	DET
inlawrev-18007	721	12	overall	overall	ADJ
inlawrev-18007	721	13	investment	investment	NOUN
inlawrev-18007	721	14	strategy	strategy	NOUN
inlawrev-18007	721	15	having	have	VERB
inlawrev-18007	721	16	risk	risk	NOUN
inlawrev-18007	721	17	and	and	CCONJ
inlawrev-18007	721	18	return	return	VERB
inlawrev-18007	721	19	objectives	objective	NOUN
inlawrev-18007	721	20	reasonably	reasonably	ADV
inlawrev-18007	721	21	suited	suited	ADJ
inlawrev-18007	721	22	to	to	ADP
inlawrev-18007	721	23	the	the	DET
inlawrev-18007	721	24	trust	trust	NOUN
inlawrev-18007	721	25	”	"	PUNCT
inlawrev-18007	721	26	may	may	AUX
inlawrev-18007	721	27	result	result	VERB
inlawrev-18007	721	28	in	in	ADP
inlawrev-18007	721	29	a	a	DET
inlawrev-18007	721	30	portfolio142	portfolio142	PROPN
inlawrev-18007	721	31	that	that	PRON
inlawrev-18007	721	32	produces	produce	VERB
inlawrev-18007	721	33	no	no	DET
inlawrev-18007	721	34	trust	trust	NOUN
inlawrev-18007	721	35	accounting	accounting	NOUN
inlawrev-18007	721	36	income	income	NOUN
inlawrev-18007	721	37	and	and	CCONJ
inlawrev-18007	721	38	all	all	DET
inlawrev-18007	721	39	capital	capital	NOUN
inlawrev-18007	721	40	appreciation	appreciation	NOUN
inlawrev-18007	721	41	(	(	PUNCT
inlawrev-18007	721	42	or	or	CCONJ
inlawrev-18007	721	43	loss	loss	NOUN
inlawrev-18007	721	44	)	)	PUNCT
inlawrev-18007	721	45	,	,	PUNCT
inlawrev-18007	721	46	or	or	CCONJ
inlawrev-18007	721	47	vice	vice	ADV
inlawrev-18007	721	48	versa	versa	ADV
inlawrev-18007	721	49	.	.	PUNCT
inlawrev-18007	722	1	under	under	ADP
inlawrev-18007	722	2	a	a	DET
inlawrev-18007	722	3	scenario	scenario	NOUN
inlawrev-18007	722	4	where	where	SCONJ
inlawrev-18007	722	5	the	the	DET
inlawrev-18007	722	6	trustee	trustee	NOUN
inlawrev-18007	722	7	’s	’s	PART
inlawrev-18007	722	8	compliance	compliance	NOUN
inlawrev-18007	722	9	with	with	ADP
inlawrev-18007	722	10	the	the	DET
inlawrev-18007	722	11	duty	duty	NOUN
inlawrev-18007	722	12	to	to	PART
inlawrev-18007	722	13	invest	invest	VERB
inlawrev-18007	722	14	as	as	ADP
inlawrev-18007	722	15	a	a	DET
inlawrev-18007	722	16	prudent	prudent	ADJ
inlawrev-18007	722	17	investor	investor	NOUN
inlawrev-18007	722	18	produces	produce	VERB
inlawrev-18007	722	19	minimal	minimal	ADJ
inlawrev-18007	722	20	trust	trust	NOUN
inlawrev-18007	722	21	accounting	accounting	NOUN
inlawrev-18007	722	22	income	income	NOUN
inlawrev-18007	722	23	under	under	ADP
inlawrev-18007	722	24	the	the	DET
inlawrev-18007	722	25	traditional	traditional	ADJ
inlawrev-18007	722	26	categories	category	NOUN
inlawrev-18007	722	27	of	of	ADP
inlawrev-18007	722	28	income	income	NOUN
inlawrev-18007	722	29	while	while	SCONJ
inlawrev-18007	722	30	producing	produce	VERB
inlawrev-18007	722	31	significant	significant	ADJ
inlawrev-18007	722	32	capital	capital	NOUN
inlawrev-18007	722	33	appreciation	appreciation	NOUN
inlawrev-18007	722	34	,	,	PUNCT
inlawrev-18007	722	35	the	the	DET
inlawrev-18007	722	36	result	result	NOUN
inlawrev-18007	722	37	is	be	AUX
inlawrev-18007	722	38	a	a	DET
inlawrev-18007	722	39	windfall	windfall	NOUN
inlawrev-18007	722	40	to	to	ADP
inlawrev-18007	722	41	one	one	NUM
inlawrev-18007	722	42	class	class	NOUN
inlawrev-18007	722	43	of	of	ADP
inlawrev-18007	722	44	beneficiary	beneficiary	NOUN
inlawrev-18007	722	45	at	at	ADP
inlawrev-18007	722	46	the	the	DET
inlawrev-18007	722	47	expense	expense	NOUN
inlawrev-18007	722	48	of	of	ADP
inlawrev-18007	722	49	the	the	DET
inlawrev-18007	722	50	other	other	ADJ
inlawrev-18007	722	51	.	.	PUNCT
inlawrev-18007	723	1	in	in	ADP
inlawrev-18007	723	2	the	the	DET
inlawrev-18007	723	3	alternative	alternative	NOUN
inlawrev-18007	723	4	,	,	PUNCT
inlawrev-18007	723	5	if	if	SCONJ
inlawrev-18007	723	6	a	a	DET
inlawrev-18007	723	7	nim	nim	PROPN
inlawrev-18007	723	8	crut	crut	NOUN
inlawrev-18007	723	9	trustee	trustee	NOUN
inlawrev-18007	723	10	,	,	PUNCT
inlawrev-18007	723	11	considering	consider	VERB
inlawrev-18007	723	12	the	the	DET
inlawrev-18007	723	13	prohibition	prohibition	NOUN
inlawrev-18007	723	14	on	on	ADP
inlawrev-18007	723	15	the	the	DET
inlawrev-18007	723	16	exercise	exercise	NOUN
inlawrev-18007	723	17	of	of	ADP
inlawrev-18007	723	18	the	the	DET
inlawrev-18007	723	19	power	power	NOUN
inlawrev-18007	723	20	to	to	PART
inlawrev-18007	723	21	adjust	adjust	VERB
inlawrev-18007	723	22	imposed	impose	VERB
inlawrev-18007	723	23	by	by	ADP
inlawrev-18007	723	24	indiana	indiana	PROPN
inlawrev-18007	723	25	code	code	PROPN
inlawrev-18007	723	26	section	section	NOUN
inlawrev-18007	723	27	30	30	NUM
inlawrev-18007	723	28	-	-	SYM
inlawrev-18007	723	29	2	2	NUM
inlawrev-18007	723	30	-	-	PUNCT
inlawrev-18007	723	31	14	14	NUM
inlawrev-18007	723	32	-	-	PUNCT
inlawrev-18007	723	33	15(c)(4	15(c)(4	NUM
inlawrev-18007	723	34	)	)	PUNCT
inlawrev-18007	723	35	,	,	PUNCT
inlawrev-18007	723	36	determines	determine	VERB
inlawrev-18007	723	37	that	that	SCONJ
inlawrev-18007	723	38	“	"	PUNCT
inlawrev-18007	723	39	risk	risk	NOUN
inlawrev-18007	723	40	and	and	CCONJ
inlawrev-18007	723	41	return	return	VERB
inlawrev-18007	723	42	objectives	objective	NOUN
inlawrev-18007	723	43	reasonably	reasonably	ADV
inlawrev-18007	723	44	suited	suited	ADJ
inlawrev-18007	723	45	to	to	ADP
inlawrev-18007	723	46	”	"	PUNCT
inlawrev-18007	723	47	a	a	DET
inlawrev-18007	723	48	nim	nim	PROPN
inlawrev-18007	723	49	crut	crut	PROPN
inlawrev-18007	723	50	requires	require	VERB
inlawrev-18007	723	51	investing	invest	VERB
inlawrev-18007	723	52	in	in	ADP
inlawrev-18007	723	53	a	a	DET
inlawrev-18007	723	54	fashion	fashion	NOUN
inlawrev-18007	723	55	that	that	PRON
inlawrev-18007	723	56	sacrifices	sacrifice	VERB
inlawrev-18007	723	57	total	total	ADJ
inlawrev-18007	723	58	return	return	NOUN
inlawrev-18007	723	59	in	in	ADP
inlawrev-18007	723	60	favor	favor	NOUN
inlawrev-18007	723	61	of	of	ADP
inlawrev-18007	723	62	an	an	DET
inlawrev-18007	723	63	allocation	allocation	NOUN
inlawrev-18007	723	64	which	which	PRON
inlawrev-18007	723	65	necessarily	necessarily	ADV
inlawrev-18007	723	66	disappoints	disappoint	VERB
inlawrev-18007	723	67	equally	equally	ADV
inlawrev-18007	723	68	,	,	PUNCT
inlawrev-18007	723	69	then	then	ADV
inlawrev-18007	723	70	neither	neither	DET
inlawrev-18007	723	71	class	class	NOUN
inlawrev-18007	723	72	of	of	ADP
inlawrev-18007	723	73	beneficiary	beneficiary	PROPN
inlawrev-18007	723	74	is143	is143	PROPN
inlawrev-18007	723	75	served	serve	VERB
inlawrev-18007	723	76	and	and	CCONJ
inlawrev-18007	723	77	the	the	DET
inlawrev-18007	723	78	amount	amount	NOUN
inlawrev-18007	723	79	that	that	PRON
inlawrev-18007	723	80	ultimately	ultimately	ADV
inlawrev-18007	723	81	passes	pass	VERB
inlawrev-18007	723	82	to	to	ADP
inlawrev-18007	723	83	the	the	DET
inlawrev-18007	723	84	charitable	charitable	ADJ
inlawrev-18007	723	85	remainder	remainder	NOUN
inlawrev-18007	723	86	beneficiaries	beneficiary	NOUN
inlawrev-18007	723	87	would	would	AUX
inlawrev-18007	723	88	,	,	PUNCT
inlawrev-18007	723	89	in	in	ADP
inlawrev-18007	723	90	all	all	DET
inlawrev-18007	723	91	likelihood	likelihood	NOUN
inlawrev-18007	723	92	,	,	PUNCT
inlawrev-18007	723	93	be	be	AUX
inlawrev-18007	723	94	diminished	diminish	VERB
inlawrev-18007	723	95	.	.	PUNCT
inlawrev-18007	724	1	this	this	DET
inlawrev-18007	724	2	diminishment	diminishment	NOUN
inlawrev-18007	724	3	may	may	AUX
inlawrev-18007	724	4	even	even	ADV
inlawrev-18007	724	5	be	be	AUX
inlawrev-18007	724	6	greater	great	ADJ
inlawrev-18007	724	7	than	than	ADP
inlawrev-18007	724	8	the	the	DET
inlawrev-18007	724	9	effect	effect	NOUN
inlawrev-18007	724	10	of	of	ADP
inlawrev-18007	724	11	an	an	DET
inlawrev-18007	724	12	adjustment	adjustment	NOUN
inlawrev-18007	724	13	between	between	ADP
inlawrev-18007	724	14	principal	principal	NOUN
inlawrev-18007	724	15	and	and	CCONJ
inlawrev-18007	724	16	income	income	NOUN
inlawrev-18007	724	17	under	under	ADP
inlawrev-18007	724	18	the	the	DET
inlawrev-18007	724	19	power	power	NOUN
inlawrev-18007	724	20	to	to	PART
inlawrev-18007	724	21	adjust	adjust	VERB
inlawrev-18007	724	22	.	.	PUNCT
inlawrev-18007	725	1	in	in	ADP
inlawrev-18007	725	2	summary	summary	NOUN
inlawrev-18007	725	3	,	,	PUNCT
inlawrev-18007	725	4	a	a	DET
inlawrev-18007	725	5	nim	nim	PROPN
inlawrev-18007	725	6	crut	crut	PROPN
inlawrev-18007	725	7	trustee	trustee	NOUN
inlawrev-18007	725	8	’s	’s	PART
inlawrev-18007	725	9	adjustment	adjustment	NOUN
inlawrev-18007	725	10	from	from	ADP
inlawrev-18007	725	11	principal	principal	NOUN
inlawrev-18007	725	12	to	to	ADP
inlawrev-18007	725	13	income	income	NOUN
inlawrev-18007	725	14	is	be	AUX
inlawrev-18007	725	15	not	not	PART
inlawrev-18007	725	16	barred	bar	VERB
inlawrev-18007	725	17	per	per	X
inlawrev-18007	725	18	se	se	X
inlawrev-18007	725	19	by	by	ADP
inlawrev-18007	725	20	indiana	indiana	PROPN
inlawrev-18007	725	21	code	code	PROPN
inlawrev-18007	725	22	section	section	NOUN
inlawrev-18007	725	23	30	30	NUM
inlawrev-18007	725	24	-	-	SYM
inlawrev-18007	725	25	2	2	NUM
inlawrev-18007	725	26	-	-	PUNCT
inlawrev-18007	725	27	14	14	NUM
inlawrev-18007	725	28	-	-	PUNCT
inlawrev-18007	725	29	15(c)(4	15(c)(4	NUM
inlawrev-18007	725	30	)	)	PUNCT
inlawrev-18007	725	31	.	.	PUNCT
inlawrev-18007	726	1	if	if	SCONJ
inlawrev-18007	726	2	the	the	DET
inlawrev-18007	726	3	present	present	ADJ
inlawrev-18007	726	4	value	value	NOUN
inlawrev-18007	726	5	of	of	ADP
inlawrev-18007	726	6	the	the	DET
inlawrev-18007	726	7	charitable	charitable	ADJ
inlawrev-18007	726	8	rem	rem	VERB
inlawrev-18007	726	9	ainder	ainder	NOUN
inlawrev-18007	726	10	interest	interest	NOUN
inlawrev-18007	726	11	when	when	SCONJ
inlawrev-18007	726	12	a	a	DET
inlawrev-18007	726	13	nim	nim	PROPN
inlawrev-18007	726	14	crut	crut	NOUN
inlawrev-18007	726	15	is	be	AUX
inlawrev-18007	726	16	funded	fund	VERB
inlawrev-18007	726	17	defines	define	VERB
inlawrev-18007	726	18	the	the	DET
inlawrev-18007	726	19	amount	amount	NOUN
inlawrev-18007	726	20	permanently	permanently	ADV
inlawrev-18007	726	21	set	set	VERB
inlawrev-18007	726	22	aside	aside	ADV
inlawrev-18007	726	23	for	for	ADP
inlawrev-18007	726	24	charitable	charitable	ADJ
inlawrev-18007	726	25	purposes	purpose	NOUN
inlawrev-18007	726	26	,	,	PUNCT
inlawrev-18007	726	27	then	then	ADV
inlawrev-18007	726	28	,	,	PUNCT
inlawrev-18007	726	29	if	if	SCONJ
inlawrev-18007	726	30	the	the	DET
inlawrev-18007	726	31	total	total	ADJ
inlawrev-18007	726	32	return	return	NOUN
inlawrev-18007	726	33	from	from	ADP
inlawrev-18007	726	34	the	the	DET
inlawrev-18007	726	35	trust	trust	NOUN
inlawrev-18007	726	36	’s	’s	PART
inlawrev-18007	726	37	investment	investment	NOUN
inlawrev-18007	726	38	portfolio	portfolio	NOUN
inlawrev-18007	726	39	exceeds	exceed	VERB
inlawrev-18007	726	40	the	the	DET
inlawrev-18007	726	41	annual	annual	ADJ
inlawrev-18007	726	42	unitrust	unitrust	NOUN
inlawrev-18007	726	43	amount	amount	NOUN
inlawrev-18007	726	44	,	,	PUNCT
inlawrev-18007	726	45	and	and	CCONJ
inlawrev-18007	726	46	the	the	DET
inlawrev-18007	726	47	trust	trust	NOUN
inlawrev-18007	726	48	accounting	accounting	NOUN
inlawrev-18007	726	49	income	income	NOUN
inlawrev-18007	726	50	is	be	AUX
inlawrev-18007	726	51	less	less	ADJ
inlawrev-18007	726	52	than	than	ADP
inlawrev-18007	726	53	the	the	DET
inlawrev-18007	726	54	annual	annual	ADJ
inlawrev-18007	726	55	unitrust	unitrust	NOUN
inlawrev-18007	726	56	amount	amount	NOUN
inlawrev-18007	726	57	,	,	PUNCT
inlawrev-18007	726	58	the	the	DET
inlawrev-18007	726	59	value	value	NOUN
inlawrev-18007	726	60	of	of	ADP
inlawrev-18007	726	61	the	the	DET
inlawrev-18007	726	62	trust	trust	NOUN
inlawrev-18007	726	63	principal	principal	NOUN
inlawrev-18007	726	64	will	will	AUX
inlawrev-18007	726	65	exceed	exceed	VERB
inlawrev-18007	726	66	the	the	DET
inlawrev-18007	726	67	amount	amount	NOUN
inlawrev-18007	726	68	permanently	permanently	ADV
inlawrev-18007	726	69	set	set	VERB
inlawrev-18007	726	70	aside	aside	ADV
inlawrev-18007	726	71	for	for	ADP
inlawrev-18007	726	72	charitable	charitable	ADJ
inlawrev-18007	726	73	purposes	purpose	NOUN
inlawrev-18007	726	74	.	.	PUNCT
inlawrev-18007	727	1	an	an	DET
inlawrev-18007	727	2	adjustment	adjustment	NOUN
inlawrev-18007	727	3	from	from	ADP
inlawrev-18007	727	4	this	this	DET
inlawrev-18007	727	5	excess	excess	NOUN
inlawrev-18007	727	6	,	,	PUNCT
inlawrev-18007	727	7	up	up	ADP
inlawrev-18007	727	8	to	to	ADP
inlawrev-18007	727	9	the	the	DET
inlawrev-18007	727	10	annual	annual	ADJ
inlawrev-18007	727	11	unitrust	unitrust	NOUN
inlawrev-18007	727	12	amount	amount	NOUN
inlawrev-18007	727	13	,	,	PUNCT
inlawrev-18007	727	14	is	be	AUX
inlawrev-18007	727	15	an	an	DET
inlawrev-18007	727	16	adjustment	adjustment	NOUN
inlawrev-18007	727	17	from	from	ADP
inlawrev-18007	727	18	an	an	DET
inlawrev-18007	727	19	amount	amount	NOUN
inlawrev-18007	727	20	that	that	PRON
inlawrev-18007	727	21	is	be	AUX
inlawrev-18007	727	22	not	not	PART
inlawrev-18007	727	23	permanently	permanently	ADV
inlawrev-18007	727	24	set	set	VERB
inlawrev-18007	727	25	aside	aside	ADV
inlawrev-18007	727	26	from	from	ADP
inlawrev-18007	727	27	charitable	charitable	ADJ
inlawrev-18007	727	28	purposes	purpose	NOUN
inlawrev-18007	727	29	.	.	PUNCT
inlawrev-18007	728	1	in	in	ADP
inlawrev-18007	728	2	addition	addition	NOUN
inlawrev-18007	728	3	,	,	PUNCT
inlawrev-18007	728	4	an	an	DET
inlawrev-18007	728	5	exercise	exercise	NOUN
inlawrev-18007	728	6	of	of	ADP
inlawrev-18007	728	7	the	the	DET
inlawrev-18007	728	8	power	power	NOUN
inlawrev-18007	728	9	to	to	PART
inlawrev-18007	728	10	adjust	adjust	VERB
inlawrev-18007	728	11	will	will	AUX
inlawrev-18007	728	12	not	not	PART
inlawrev-18007	728	13	result	result	VERB
inlawrev-18007	728	14	in	in	ADP
inlawrev-18007	728	15	the	the	DET
inlawrev-18007	728	16	loss	loss	NOUN
inlawrev-18007	728	17	of	of	ADP
inlawrev-18007	728	18	federal	federal	ADJ
inlawrev-18007	728	19	or	or	CCONJ
inlawrev-18007	728	20	state	state	NOUN
inlawrev-18007	728	21	tax	tax	NOUN
inlawrev-18007	728	22	benefits	benefit	NOUN
inlawrev-18007	728	23	.	.	PUNCT
inlawrev-18007	729	1	finally	finally	ADV
inlawrev-18007	729	2	,	,	PUNCT
inlawrev-18007	729	3	a	a	DET
inlawrev-18007	729	4	nim	nim	PROPN
inlawrev-18007	729	5	crut	crut	PROPN
inlawrev-18007	729	6	trustee	trustee	NOUN
inlawrev-18007	729	7	denied	deny	VERB
inlawrev-18007	729	8	access	access	NOUN
inlawrev-18007	729	9	to	to	ADP
inlawrev-18007	729	10	the	the	DET
inlawrev-18007	729	11	power	power	NOUN
inlawrev-18007	729	12	to	to	PART
inlawrev-18007	729	13	adjust	adjust	VERB
inlawrev-18007	729	14	may	may	AUX
inlawrev-18007	729	15	be	be	AUX
inlawrev-18007	729	16	forced	force	VERB
inlawrev-18007	729	17	to	to	PART
inlawrev-18007	729	18	invest	invest	VERB
inlawrev-18007	729	19	in	in	ADP
inlawrev-18007	729	20	less	less	ADJ
inlawrev-18007	729	21	productive	productive	ADJ
inlawrev-18007	729	22	investment	investment	NOUN
inlawrev-18007	729	23	portfolios	portfolio	NOUN
inlawrev-18007	729	24	to	to	ADP
inlawrev-18007	729	25	the	the	DET
inlawrev-18007	729	26	mutual	mutual	ADJ
inlawrev-18007	729	27	detriment	detriment	NOUN
inlawrev-18007	729	28	of	of	ADP
inlawrev-18007	729	29	both	both	CCONJ
inlawrev-18007	729	30	the	the	DET
inlawrev-18007	729	31	income	income	NOUN
inlawrev-18007	729	32	and	and	CCONJ
inlawrev-18007	729	33	remainder	remainder	NOUN
inlawrev-18007	729	34	beneficiaries	beneficiary	NOUN
inlawrev-18007	729	35	.	.	PUNCT
inlawrev-18007	730	1	iii	iii	X
inlawrev-18007	730	2	.	.	PUNCT
inlawrev-18007	730	3	w	w	PROPN
inlawrev-18007	730	4	hat	hat	NOUN
inlawrev-18007	730	5	is	be	AUX
inlawrev-18007	730	6	n	n	ADV
inlawrev-18007	730	7	eeded	eede	VERB
inlawrev-18007	730	8	to	to	ADP
inlawrev-18007	730	9	b	b	NOUN
inlawrev-18007	730	10	reathe	reathe	DET
inlawrev-18007	730	11	life	life	NOUN
inlawrev-18007	730	12	into	into	ADP
inlawrev-18007	730	13	the	the	DET
inlawrev-18007	730	14	pow	pow	NOUN
inlawrev-18007	730	15	er	er	INTJ
inlawrev-18007	730	16	to	to	ADP
inlawrev-18007	730	17	a	a	DET
inlawrev-18007	730	18	djust	djust	NOUN
inlawrev-18007	730	19	for	for	ADP
inlawrev-18007	730	20	nim	nim	PROPN
inlawrev-18007	730	21	cruts	crut	NOUN
inlawrev-18007	730	22	?	?	PUNCT
inlawrev-18007	730	23	:	:	PUNCT
inlawrev-18007	731	1	legislative	legislative	ADJ
inlawrev-18007	731	2	intervention	intervention	NOUN
inlawrev-18007	731	3	the	the	DET
inlawrev-18007	731	4	foregoing	forego	VERB
inlawrev-18007	731	5	analysis	analysis	NOUN
inlawrev-18007	731	6	notwithstanding	notwithstanding	ADP
inlawrev-18007	731	7	,	,	PUNCT
inlawrev-18007	731	8	the	the	DET
inlawrev-18007	731	9	lack	lack	NOUN
inlawrev-18007	731	10	of	of	ADP
inlawrev-18007	731	11	explicit	explicit	ADJ
inlawrev-18007	731	12	statutory	statutory	ADJ
inlawrev-18007	731	13	authority	authority	NOUN
inlawrev-18007	731	14	or	or	CCONJ
inlawrev-18007	731	15	case	case	NOUN
inlawrev-18007	731	16	law	law	NOUN
inlawrev-18007	731	17	(	(	PUNCT
inlawrev-18007	731	18	in	in	ADP
inlawrev-18007	731	19	indiana	indiana	PROPN
inlawrev-18007	731	20	or	or	CCONJ
inlawrev-18007	731	21	any	any	DET
inlawrev-18007	731	22	other	other	ADJ
inlawrev-18007	731	23	state	state	NOUN
inlawrev-18007	731	24	)	)	PUNCT
inlawrev-18007	731	25	supporting	support	VERB
inlawrev-18007	731	26	an	an	DET
inlawrev-18007	731	27	exercise	exercise	NOUN
inlawrev-18007	731	28	of	of	ADP
inlawrev-18007	731	29	the	the	DET
inlawrev-18007	731	30	power	power	NOUN
inlawrev-18007	731	31	to	to	PART
inlawrev-18007	731	32	adjust	adjust	VERB
inlawrev-18007	731	33	by	by	ADP
inlawrev-18007	731	34	a	a	DET
inlawrev-18007	731	35	nim	nim	PROPN
inlawrev-18007	731	36	crut	crut	NOUN
inlawrev-18007	731	37	trustee	trustee	NOUN
inlawrev-18007	731	38	will	will	AUX
inlawrev-18007	731	39	give	give	VERB
inlawrev-18007	731	40	many	many	ADJ
inlawrev-18007	731	41	trustees	trustee	NOUN
inlawrev-18007	731	42	pause	pause	NOUN
inlawrev-18007	731	43	.	.	PUNCT
inlawrev-18007	732	1	therefore	therefore	ADV
inlawrev-18007	732	2	,	,	PUNCT
inlawrev-18007	732	3	to	to	PART
inlawrev-18007	732	4	breathe	breathe	VERB
inlawrev-18007	732	5	life	life	NOUN
inlawrev-18007	732	6	into	into	ADP
inlawrev-18007	732	7	the	the	DET
inlawrev-18007	732	8	power	power	NOUN
inlawrev-18007	732	9	to	to	PART
inlawrev-18007	732	10	adjust	adjust	VERB
inlawrev-18007	732	11	,	,	PUNCT
inlawrev-18007	732	12	a	a	DET
inlawrev-18007	732	13	legislative	legislative	ADJ
inlawrev-18007	732	14	change	change	NOUN
inlawrev-18007	732	15	may	may	AUX
inlawrev-18007	732	16	be	be	AUX
inlawrev-18007	732	17	necessary	necessary	ADJ
inlawrev-18007	732	18	to	to	PART
inlawrev-18007	732	19	give	give	VERB
inlawrev-18007	732	20	indiana	indiana	PROPN
inlawrev-18007	732	21	nim	nim	PROPN
inlawrev-18007	732	22	crut	crut	PROPN
inlawrev-18007	732	23	trustees	trustee	VERB
inlawrev-18007	732	24	the	the	DET
inlawrev-18007	732	25	confidence	confidence	NOUN
inlawrev-18007	732	26	to	to	PART
inlawrev-18007	732	27	exercise	exercise	VERB
inlawrev-18007	732	28	the	the	DET
inlawrev-18007	732	29	power	power	NOUN
inlawrev-18007	732	30	to	to	PART
inlawrev-18007	732	31	adjust	adjust	VERB
inlawrev-18007	732	32	.	.	PUNCT
inlawrev-18007	733	1	140	140	NUM
inlawrev-18007	733	2	.	.	PUNCT
inlawrev-18007	734	1	i	i	PRON
inlawrev-18007	734	2	d.	d.	PROPN
inlawrev-18007	734	3	§	§	PROPN
inlawrev-18007	734	4	30	30	NUM
inlawrev-18007	734	5	-	-	SYM
inlawrev-18007	734	6	4	4	NUM
inlawrev-18007	734	7	-	-	NUM
inlawrev-18007	734	8	3.5	3.5	NUM
inlawrev-18007	734	9	-	-	PUNCT
inlawrev-18007	734	10	2(b	2(b	NUM
inlawrev-18007	734	11	)	)	PUNCT
inlawrev-18007	734	12	.	.	PUNCT
inlawrev-18007	735	1	141	141	NUM
inlawrev-18007	735	2	.	.	PUNCT
inlawrev-18007	736	1	see	see	VERB
inlawrev-18007	736	2	supra	supra	PROPN
inlawrev-18007	736	3	part	part	NOUN
inlawrev-18007	736	4	i.b.1	i.b.1	NOUN
inlawrev-18007	736	5	.	.	PUNCT
inlawrev-18007	737	1	142	142	NUM
inlawrev-18007	737	2	.	.	PUNCT
inlawrev-18007	737	3	unif	unif	PROPN
inlawrev-18007	737	4	.	.	PUNCT
inlawrev-18007	738	1	prudent	prudent	ADJ
inlawrev-18007	738	2	investor	investor	PROPN
inlawrev-18007	738	3	act	act	NOUN
inlawrev-18007	738	4	§	§	PROPN
inlawrev-18007	738	5	2(b	2(b	NUM
inlawrev-18007	738	6	)	)	PUNCT
inlawrev-18007	738	7	,	,	PUNCT
inlawrev-18007	738	8	7b	7b	NOUN
inlawrev-18007	738	9	u.l.a	u.l.a	NOUN
inlawrev-18007	738	10	.	.	PUNCT
inlawrev-18007	739	1	1	1	NUM
inlawrev-18007	739	2	,	,	PUNCT
inlawrev-18007	739	3	20	20	NUM
inlawrev-18007	739	4	(	(	PUNCT
inlawrev-18007	739	5	2006	2006	NUM
inlawrev-18007	739	6	)	)	PUNCT
inlawrev-18007	739	7	.	.	PUNCT
inlawrev-18007	740	1	143	143	X
inlawrev-18007	740	2	.	.	PUNCT
inlawrev-18007	741	1	see	see	VERB
inlawrev-18007	741	2	supra	supra	PROPN
inlawrev-18007	741	3	note	note	PROPN
inlawrev-18007	741	4	57	57	NUM
inlawrev-18007	741	5	and	and	CCONJ
inlawrev-18007	741	6	accompanying	accompany	VERB
inlawrev-18007	741	7	text	text	NOUN
inlawrev-18007	741	8	.	.	PUNCT
inlawrev-18007	742	1	2012	2012	NUM
inlawrev-18007	742	2	]	]	PUNCT
inlawrev-18007	742	3	indiana	indiana	PROPN
inlawrev-18007	742	4	’s	’s	PROPN
inlawrev-18007	742	5	uniform	uniform	PROPN
inlawrev-18007	742	6	principal	principal	NOUN
inlawrev-18007	742	7	and	and	CCONJ
inlawrev-18007	742	8	incom	incom	PROPN
inlawrev-18007	742	9	e	e	PROPN
inlawrev-18007	742	10	act	act	VERB
inlawrev-18007	742	11	865	865	NUM
inlawrev-18007	742	12	to	to	ADP
inlawrev-18007	742	13	that	that	DET
inlawrev-18007	742	14	end	end	NOUN
inlawrev-18007	742	15	,	,	PUNCT
inlawrev-18007	742	16	the	the	DET
inlawrev-18007	742	17	author	author	NOUN
inlawrev-18007	742	18	proposes	propose	VERB
inlawrev-18007	742	19	that	that	SCONJ
inlawrev-18007	742	20	the	the	DET
inlawrev-18007	742	21	indiana	indiana	PROPN
inlawrev-18007	742	22	legislature	legislature	PROPN
inlawrev-18007	742	23	amend	amend	VERB
inlawrev-18007	742	24	indiana	indiana	PROPN
inlawrev-18007	742	25	code	code	PROPN
inlawrev-18007	742	26	section	section	NOUN
inlawrev-18007	742	27	30	30	NUM
inlawrev-18007	742	28	-	-	SYM
inlawrev-18007	742	29	2	2	NUM
inlawrev-18007	742	30	-	-	PUNCT
inlawrev-18007	742	31	14	14	NUM
inlawrev-18007	742	32	-	-	PUNCT
inlawrev-18007	742	33	15(c)(4	15(c)(4	NUM
inlawrev-18007	742	34	)	)	PUNCT
inlawrev-18007	742	35	to	to	PART
inlawrev-18007	742	36	read	read	VERB
inlawrev-18007	742	37	:	:	PUNCT
inlawrev-18007	742	38	(	(	PUNCT
inlawrev-18007	742	39	c	c	X
inlawrev-18007	742	40	)	)	PUNCT
inlawrev-18007	742	41	a	a	DET
inlawrev-18007	742	42	trustee	trustee	NOUN
inlawrev-18007	742	43	may	may	AUX
inlawrev-18007	742	44	not	not	PART
inlawrev-18007	742	45	make	make	VERB
inlawrev-18007	742	46	an	an	DET
inlawrev-18007	742	47	adjustment	adjustment	NOUN
inlawrev-18007	742	48	:	:	PUNCT
inlawrev-18007	742	49	.	.	PUNCT
inlawrev-18007	742	50	.	.	PUNCT
inlawrev-18007	742	51	.	.	PUNCT
inlawrev-18007	743	1	(	(	PUNCT
inlawrev-18007	743	2	4	4	NUM
inlawrev-18007	743	3	)	)	PUNCT
inlawrev-18007	743	4	from	from	ADP
inlawrev-18007	743	5	any	any	DET
inlawrev-18007	743	6	amount	amount	NOUN
inlawrev-18007	743	7	that	that	PRON
inlawrev-18007	743	8	is	be	AUX
inlawrev-18007	743	9	permanently	permanently	ADV
inlawrev-18007	743	10	set	set	VERB
inlawrev-18007	743	11	aside	aside	ADV
inlawrev-18007	743	12	for	for	ADP
inlawrev-18007	743	13	charitable	charitable	ADJ
inlawrev-18007	743	14	purposes	purpose	NOUN
inlawrev-18007	743	15	under	under	ADP
inlawrev-18007	743	16	a	a	DET
inlawrev-18007	743	17	will	will	NOUN
inlawrev-18007	743	18	or	or	CCONJ
inlawrev-18007	743	19	the	the	DET
inlawrev-18007	743	20	terms	term	NOUN
inlawrev-18007	743	21	of	of	ADP
inlawrev-18007	743	22	a	a	DET
inlawrev-18007	743	23	trust	trust	NOUN
inlawrev-18007	743	24	(	(	PUNCT
inlawrev-18007	743	25	a	a	NOUN
inlawrev-18007	743	26	)	)	PUNCT
inlawrev-18007	743	27	for	for	ADP
inlawrev-18007	743	28	w	w	PROPN
inlawrev-18007	743	29	hich	hich	PROPN
inlawrev-18007	743	30	a	a	DET
inlawrev-18007	743	31	deduction	deduction	NOUN
inlawrev-18007	743	32	or	or	CCONJ
inlawrev-18007	743	33	exemption	exemption	NOUN
inlawrev-18007	743	34	from	from	ADP
inlawrev-18007	743	35	tax	tax	NOUN
inlawrev-18007	743	36	would	would	AUX
inlawrev-18007	743	37	be	be	AUX
inlawrev-18007	743	38	allowed	allow	VERB
inlawrev-18007	743	39	under	under	ADP
inlawrev-18007	743	40	title	title	NOUN
inlawrev-18007	743	41	6	6	NUM
inlawrev-18007	743	42	of	of	ADP
inlawrev-18007	743	43	the	the	DET
inlawrev-18007	743	44	indiana	indiana	PROPN
inlawrev-18007	743	45	code	code	PROPN
inlawrev-18007	743	46	or	or	CCONJ
inlawrev-18007	743	47	sections	section	NOUN
inlawrev-18007	743	48	170	170	NUM
inlawrev-18007	743	49	,	,	PUNCT
inlawrev-18007	743	50	664	664	NUM
inlawrev-18007	743	51	,	,	PUNCT
inlawrev-18007	743	52	2055	2055	NUM
inlawrev-18007	743	53	,	,	PUNCT
inlawrev-18007	743	54	or	or	CCONJ
inlawrev-18007	743	55	2522	2522	NUM
inlawrev-18007	743	56	of	of	ADP
inlawrev-18007	743	57	the	the	DET
inlawrev-18007	743	58	internal	internal	ADJ
inlawrev-18007	743	59	revenue	revenue	NOUN
inlawrev-18007	743	60	code	code	NOUN
inlawrev-18007	743	61	if	if	SCONJ
inlawrev-18007	743	62	the	the	DET
inlawrev-18007	743	63	trustee	trustee	NOUN
inlawrev-18007	743	64	did	do	AUX
inlawrev-18007	743	65	not	not	PART
inlawrev-18007	743	66	have	have	VERB
inlawrev-18007	743	67	the	the	DET
inlawrev-18007	743	68	power	power	NOUN
inlawrev-18007	743	69	to	to	PART
inlawrev-18007	743	70	make	make	VERB
inlawrev-18007	743	71	the	the	DET
inlawrev-18007	743	72	adjustment	adjustment	NOUN
inlawrev-18007	743	73	;	;	PUNCT
inlawrev-18007	743	74	or	or	CCONJ
inlawrev-18007	743	75	(	(	PUNCT
inlawrev-18007	743	76	b	b	NOUN
inlawrev-18007	743	77	)	)	PUNCT
inlawrev-18007	743	78	unless	unless	SCONJ
inlawrev-18007	743	79	both	both	CCONJ
inlawrev-18007	743	80	the	the	DET
inlawrev-18007	743	81	income	income	NOUN
inlawrev-18007	743	82	and	and	CCONJ
inlawrev-18007	743	83	principal	principal	NOUN
inlawrev-18007	743	84	are	be	AUX
inlawrev-18007	743	85	so	so	ADV
inlawrev-18007	743	86	set	set	VERB
inlawrev-18007	743	87	aside	aside	ADV
inlawrev-18007	743	88	.	.	PUNCT
inlawrev-18007	744	1	(	(	PUNCT
inlawrev-18007	744	2	proposed	propose	VERB
inlawrev-18007	744	3	change	change	NOUN
inlawrev-18007	744	4	appears	appear	VERB
inlawrev-18007	744	5	in	in	ADP
inlawrev-18007	744	6	italicized	italicize	VERB
inlawrev-18007	744	7	text	text	NOUN
inlawrev-18007	744	8	)	)	PUNCT
inlawrev-18007	744	9	the	the	DET
inlawrev-18007	744	10	proposed	propose	VERB
inlawrev-18007	744	11	change	change	NOUN
inlawrev-18007	744	12	is	be	AUX
inlawrev-18007	744	13	appropriate	appropriate	ADJ
inlawrev-18007	744	14	for	for	ADP
inlawrev-18007	744	15	four	four	NUM
inlawrev-18007	744	16	reasons	reason	NOUN
inlawrev-18007	744	17	.	.	PUNCT
inlawrev-18007	745	1	first	first	ADV
inlawrev-18007	745	2	,	,	PUNCT
inlawrev-18007	745	3	it	it	PRON
inlawrev-18007	745	4	is	be	AUX
inlawrev-18007	745	5	consistent	consistent	ADJ
inlawrev-18007	745	6	with	with	ADP
inlawrev-18007	745	7	the	the	DET
inlawrev-18007	745	8	tax	tax	NOUN
inlawrev-18007	745	9	-	-	PUNCT
inlawrev-18007	745	10	benefit	benefit	NOUN
inlawrev-18007	745	11	-	-	PUNCT
inlawrev-18007	745	12	preservation	preservation	NOUN
inlawrev-18007	745	13	rationale	rationale	NOUN
inlawrev-18007	745	14	articulated	articulate	VERB
inlawrev-18007	745	15	by	by	ADP
inlawrev-18007	745	16	the	the	DET
inlawrev-18007	745	17	commissioners	commissioner	NOUN
inlawrev-18007	745	18	in	in	ADP
inlawrev-18007	745	19	the	the	DET
inlawrev-18007	745	20	c	c	PROPN
inlawrev-18007	745	21	om	om	PROPN
inlawrev-18007	745	22	ments	ment	NOUN
inlawrev-18007	745	23	.	.	PUNCT
inlawrev-18007	746	1	second	second	ADJ
inlawrev-18007	746	2	,	,	PUNCT
inlawrev-18007	746	3	it	it	PRON
inlawrev-18007	746	4	is	be	AUX
inlawrev-18007	746	5	consistent	consistent	ADJ
inlawrev-18007	746	6	with	with	ADP
inlawrev-18007	746	7	the	the	DET
inlawrev-18007	746	8	irs	irs	PROPN
inlawrev-18007	746	9	’s	’s	PART
inlawrev-18007	746	10	current	current	ADJ
inlawrev-18007	746	11	position	position	NOUN
inlawrev-18007	746	12	with	with	ADP
inlawrev-18007	746	13	respect	respect	NOUN
inlawrev-18007	746	14	to	to	ADP
inlawrev-18007	746	15	the	the	DET
inlawrev-18007	746	16	power	power	NOUN
inlawrev-18007	746	17	to	to	PART
inlawrev-18007	746	18	adjust	adjust	VERB
inlawrev-18007	746	19	.	.	PUNCT
inlawrev-18007	747	1	third	third	ADV
inlawrev-18007	747	2	,	,	PUNCT
inlawrev-18007	747	3	it	it	PRON
inlawrev-18007	747	4	resolves	resolve	VERB
inlawrev-18007	747	5	the	the	DET
inlawrev-18007	747	6	conflict	conflict	NOUN
inlawrev-18007	747	7	between	between	ADP
inlawrev-18007	747	8	a	a	DET
inlawrev-18007	747	9	trustee	trustee	NOUN
inlawrev-18007	747	10	’s	’s	PART
inlawrev-18007	747	11	duty	duty	NOUN
inlawrev-18007	747	12	to	to	PART
inlawrev-18007	747	13	administer	administer	VERB
inlawrev-18007	747	14	a	a	DET
inlawrev-18007	747	15	nim	nim	PROPN
inlawrev-18007	747	16	crut	crut	NOUN
inlawrev-18007	747	17	impartially	impartially	ADV
inlawrev-18007	747	18	between	between	ADP
inlawrev-18007	747	19	income	income	NOUN
inlawrev-18007	747	20	beneficiaries	beneficiary	NOUN
inlawrev-18007	747	21	and	and	CCONJ
inlawrev-18007	747	22	remainder	remainder	NOUN
inlawrev-18007	747	23	beneficiaries	beneficiary	NOUN
inlawrev-18007	747	24	and	and	CCONJ
inlawrev-18007	747	25	the	the	DET
inlawrev-18007	747	26	trustee	trustee	NOUN
inlawrev-18007	747	27	’s	’s	PART
inlawrev-18007	747	28	duty	duty	NOUN
inlawrev-18007	747	29	to	to	PART
inlawrev-18007	747	30	invest	invest	VERB
inlawrev-18007	747	31	the	the	DET
inlawrev-18007	747	32	trust	trust	NOUN
inlawrev-18007	747	33	prudently	prudently	ADV
inlawrev-18007	747	34	.	.	PUNCT
inlawrev-18007	748	1	finally	finally	ADV
inlawrev-18007	748	2	,	,	PUNCT
inlawrev-18007	748	3	it	it	PRON
inlawrev-18007	748	4	is	be	AUX
inlawrev-18007	748	5	consistent	consistent	ADJ
inlawrev-18007	748	6	with	with	ADP
inlawrev-18007	748	7	the	the	DET
inlawrev-18007	748	8	favorable	favorable	ADJ
inlawrev-18007	748	9	stance	stance	NOUN
inlawrev-18007	748	10	indiana	indiana	PROPN
inlawrev-18007	748	11	has	have	AUX
inlawrev-18007	748	12	taken	take	VERB
inlawrev-18007	748	13	toward	toward	ADP
inlawrev-18007	748	14	nim	nim	PROPN
inlawrev-18007	748	15	cruts	crut	NOUN
inlawrev-18007	748	16	in	in	ADP
inlawrev-18007	748	17	other	other	ADJ
inlawrev-18007	748	18	modifications	modification	NOUN
inlawrev-18007	748	19	made	make	VERB
inlawrev-18007	748	20	when	when	SCONJ
inlawrev-18007	748	21	the	the	DET
inlawrev-18007	748	22	indiana	indiana	PROPN
inlawrev-18007	748	23	act	act	PROPN
inlawrev-18007	748	24	was	be	AUX
inlawrev-18007	748	25	adopted	adopt	VERB
inlawrev-18007	748	26	.	.	PUNCT
inlawrev-18007	749	1	a.	a.	NOUN
inlawrev-18007	750	1	the	the	DET
inlawrev-18007	750	2	proposed	propose	VERB
inlawrev-18007	750	3	change	change	NOUN
inlawrev-18007	750	4	is	be	AUX
inlawrev-18007	750	5	consistent	consistent	ADJ
inlawrev-18007	750	6	with	with	ADP
inlawrev-18007	750	7	the	the	DET
inlawrev-18007	750	8	tax	tax	NOUN
inlawrev-18007	750	9	-	-	PUNCT
inlawrev-18007	750	10	benefit	benefit	NOUN
inlawrev-18007	750	11	-	-	PUNCT
inlawrev-18007	750	12	preservation	preservation	NOUN
inlawrev-18007	750	13	rationale	rationale	NOUN
inlawrev-18007	750	14	found	find	VERB
inlawrev-18007	750	15	in	in	ADP
inlawrev-18007	750	16	the	the	DET
inlawrev-18007	750	17	comments	comment	NOUN
inlawrev-18007	750	18	as	as	SCONJ
inlawrev-18007	750	19	discussed	discuss	VERB
inlawrev-18007	750	20	above	above	ADV
inlawrev-18007	750	21	,	,	PUNCT
inlawrev-18007	750	22	the	the	DET
inlawrev-18007	750	23	comments	comment	NOUN
inlawrev-18007	750	24	state	state	VERB
inlawrev-18007	750	25	that	that	SCONJ
inlawrev-18007	750	26	“	"	PUNCT
inlawrev-18007	750	27	[	[	X
inlawrev-18007	750	28	t]he	t]he	X
inlawrev-18007	750	29	purpose	purpose	NOUN
inlawrev-18007	750	30	of	of	ADP
inlawrev-18007	750	31	subsection	subsection	NOUN
inlawrev-18007	750	32	[	[	X
inlawrev-18007	750	33	]	]	X
inlawrev-18007	751	1	[	[	X
inlawrev-18007	751	2	104(c)](4	104(c)](4	NUM
inlawrev-18007	751	3	)	)	PUNCT
inlawrev-18007	751	4	is	be	AUX
inlawrev-18007	751	5	to	to	PART
inlawrev-18007	751	6	preserve	preserve	VERB
inlawrev-18007	751	7	tax	tax	NOUN
inlawrev-18007	751	8	benefits	benefit	NOUN
inlawrev-18007	751	9	that	that	PRON
inlawrev-18007	751	10	m	m	VERB
inlawrev-18007	751	11	ay	ay	AUX
inlawrev-18007	751	12	have	have	AUX
inlawrev-18007	751	13	been	be	AUX
inlawrev-18007	751	14	an	an	DET
inlawrev-18007	751	15	important	important	ADJ
inlawrev-18007	751	16	purpose	purpose	NOUN
inlawrev-18007	751	17	for	for	ADP
inlawrev-18007	751	18	creating	create	VERB
inlawrev-18007	751	19	the	the	DET
inlawrev-18007	751	20	trust	trust	NOUN
inlawrev-18007	751	21	.	.	PUNCT
inlawrev-18007	751	22	”	"	PUNCT
inlawrev-18007	752	1	the	the	DET
inlawrev-18007	752	2	drafters	drafter	NOUN
inlawrev-18007	752	3	of	of	ADP
inlawrev-18007	752	4	the	the	DET
inlawrev-18007	752	5	upaia	upaia	ADJ
inlawrev-18007	752	6	1997	1997	NUM
inlawrev-18007	752	7	explicitly	explicitly	ADV
inlawrev-18007	752	8	included144	included144	PRON
inlawrev-18007	752	9	language	language	NOUN
inlawrev-18007	752	10	incorporating	incorporate	VERB
inlawrev-18007	752	11	this	this	DET
inlawrev-18007	752	12	tax	tax	NOUN
inlawrev-18007	752	13	-	-	PUNCT
inlawrev-18007	752	14	benefit	benefit	NOUN
inlawrev-18007	752	15	rationale	rationale	NOUN
inlawrev-18007	752	16	into	into	ADP
inlawrev-18007	752	17	two	two	NUM
inlawrev-18007	752	18	other	other	ADJ
inlawrev-18007	752	19	subsections	subsection	NOUN
inlawrev-18007	752	20	under	under	ADP
inlawrev-18007	752	21	upaia	upaia	ADJ
inlawrev-18007	752	22	1997	1997	NUM
inlawrev-18007	752	23	section	section	NOUN
inlawrev-18007	752	24	104(c	104(c	PROPN
inlawrev-18007	752	25	)	)	PUNCT
inlawrev-18007	752	26	.	.	PUNCT
inlawrev-18007	753	1	upaia	upaia	ADJ
inlawrev-18007	753	2	1997	1997	NUM
inlawrev-18007	753	3	section	section	NOUN
inlawrev-18007	753	4	104(c)(1	104(c)(1	NUM
inlawrev-18007	753	5	)	)	PUNCT
inlawrev-18007	753	6	states	state	VERB
inlawrev-18007	753	7	that	that	SCONJ
inlawrev-18007	753	8	(	(	PUNCT
inlawrev-18007	753	9	c	c	X
inlawrev-18007	753	10	)	)	PUNCT
inlawrev-18007	753	11	a	a	DET
inlawrev-18007	753	12	trustee	trustee	NOUN
inlawrev-18007	753	13	may	may	AUX
inlawrev-18007	753	14	not	not	PART
inlawrev-18007	753	15	make	make	VERB
inlawrev-18007	753	16	an	an	DET
inlawrev-18007	753	17	adjustment	adjustment	NOUN
inlawrev-18007	753	18	:	:	PUNCT
inlawrev-18007	753	19	(	(	PUNCT
inlawrev-18007	753	20	1	1	X
inlawrev-18007	753	21	)	)	PUNCT
inlawrev-18007	753	22	that	that	PRON
inlawrev-18007	753	23	diminishes	diminish	VERB
inlawrev-18007	753	24	the	the	DET
inlawrev-18007	753	25	income	income	NOUN
inlawrev-18007	753	26	interest	interest	NOUN
inlawrev-18007	753	27	in	in	ADP
inlawrev-18007	753	28	a	a	DET
inlawrev-18007	753	29	trust	trust	NOUN
inlawrev-18007	753	30	that	that	PRON
inlawrev-18007	753	31	requires	require	VERB
inlawrev-18007	753	32	all	all	PRON
inlawrev-18007	753	33	of	of	ADP
inlawrev-18007	753	34	the	the	DET
inlawrev-18007	753	35	income	income	NOUN
inlawrev-18007	753	36	to	to	PART
inlawrev-18007	753	37	be	be	AUX
inlawrev-18007	753	38	paid	pay	VERB
inlawrev-18007	753	39	at	at	ADP
inlawrev-18007	753	40	least	least	ADJ
inlawrev-18007	753	41	annually	annually	ADV
inlawrev-18007	753	42	to	to	ADP
inlawrev-18007	753	43	a	a	DET
inlawrev-18007	753	44	spouse	spouse	NOUN
inlawrev-18007	753	45	and	and	CCONJ
inlawrev-18007	753	46	for	for	ADP
inlawrev-18007	753	47	which	which	PRON
inlawrev-18007	753	48	an	an	DET
inlawrev-18007	753	49	estate	estate	NOUN
inlawrev-18007	753	50	tax	tax	NOUN
inlawrev-18007	753	51	or	or	CCONJ
inlawrev-18007	753	52	gift	gift	NOUN
inlawrev-18007	753	53	tax	tax	NOUN
inlawrev-18007	753	54	marital	marital	ADJ
inlawrev-18007	753	55	deduction	deduction	NOUN
inlawrev-18007	753	56	would	would	AUX
inlawrev-18007	753	57	be	be	AUX
inlawrev-18007	753	58	allow	allow	VERB
inlawrev-18007	753	59	ed	ed	NOUN
inlawrev-18007	753	60	,	,	PUNCT
inlawrev-18007	753	61	in	in	ADP
inlawrev-18007	753	62	whole	whole	ADJ
inlawrev-18007	753	63	or	or	CCONJ
inlawrev-18007	753	64	in	in	ADP
inlawrev-18007	753	65	part	part	NOUN
inlawrev-18007	753	66	,	,	PUNCT
inlawrev-18007	753	67	if	if	SCONJ
inlawrev-18007	753	68	the	the	DET
inlawrev-18007	753	69	trustee	trustee	NOUN
inlawrev-18007	753	70	did	do	AUX
inlawrev-18007	753	71	not	not	PART
inlawrev-18007	753	72	have	have	VERB
inlawrev-18007	753	73	the	the	DET
inlawrev-18007	753	74	power	power	NOUN
inlawrev-18007	753	75	to	to	PART
inlawrev-18007	753	76	make	make	VERB
inlawrev-18007	753	77	the	the	DET
inlawrev-18007	753	78	adjustment.145	adjustment.145	NOUN
inlawrev-18007	753	79	the	the	DET
inlawrev-18007	753	80	highlighted	highlight	VERB
inlawrev-18007	753	81	text	text	NOUN
inlawrev-18007	753	82	precludes	preclude	VERB
inlawrev-18007	753	83	the	the	DET
inlawrev-18007	753	84	use	use	NOUN
inlawrev-18007	753	85	of	of	ADP
inlawrev-18007	753	86	the	the	DET
inlawrev-18007	753	87	power	power	NOUN
inlawrev-18007	753	88	to	to	PART
inlawrev-18007	753	89	adjust	adjust	VERB
inlawrev-18007	753	90	only	only	ADV
inlawrev-18007	753	91	if	if	SCONJ
inlawrev-18007	753	92	a	a	DET
inlawrev-18007	753	93	specific	specific	ADJ
inlawrev-18007	753	94	tax	tax	NOUN
inlawrev-18007	753	95	benefit	benefit	NOUN
inlawrev-18007	753	96	,	,	PUNCT
inlawrev-18007	753	97	e.g.	e.g.	ADV
inlawrev-18007	753	98	,	,	PUNCT
inlawrev-18007	753	99	the	the	DET
inlawrev-18007	753	100	estate	estate	NOUN
inlawrev-18007	753	101	tax	tax	NOUN
inlawrev-18007	753	102	or	or	CCONJ
inlawrev-18007	753	103	gift	gift	NOUN
inlawrev-18007	753	104	tax	tax	NOUN
inlawrev-18007	753	105	marital	marital	ADJ
inlawrev-18007	753	106	deduction	deduction	NOUN
inlawrev-18007	753	107	,	,	PUNCT
inlawrev-18007	753	108	would	would	AUX
inlawrev-18007	753	109	be	be	AUX
inlawrev-18007	753	110	lost	lose	VERB
inlawrev-18007	753	111	if	if	SCONJ
inlawrev-18007	753	112	the	the	DET
inlawrev-18007	753	113	trustee	trustee	NOUN
inlawrev-18007	753	114	possesses	possess	VERB
inlawrev-18007	753	115	the	the	DET
inlawrev-18007	753	116	power	power	NOUN
inlawrev-18007	753	117	to	to	PART
inlawrev-18007	753	118	adjust	adjust	VERB
inlawrev-18007	753	119	.	.	PUNCT
inlawrev-18007	754	1	by	by	ADP
inlawrev-18007	754	2	drafting	draft	VERB
inlawrev-18007	754	3	the	the	DET
inlawrev-18007	754	4	statute	statute	NOUN
inlawrev-18007	754	5	in	in	ADP
inlawrev-18007	754	6	this	this	DET
inlawrev-18007	754	7	manner	manner	NOUN
inlawrev-18007	754	8	,	,	PUNCT
inlawrev-18007	754	9	the146	the146	PROPN
inlawrev-18007	754	10	drafters	drafter	NOUN
inlawrev-18007	754	11	left	leave	VERB
inlawrev-18007	754	12	open	open	ADJ
inlawrev-18007	754	13	the	the	DET
inlawrev-18007	754	14	possibility	possibility	NOUN
inlawrev-18007	754	15	that	that	SCONJ
inlawrev-18007	754	16	the	the	DET
inlawrev-18007	754	17	power	power	NOUN
inlawrev-18007	754	18	to	to	PART
inlawrev-18007	754	19	adjust	adjust	VERB
inlawrev-18007	754	20	would	would	AUX
inlawrev-18007	754	21	be	be	AUX
inlawrev-18007	754	22	available	available	ADJ
inlawrev-18007	754	23	in	in	ADP
inlawrev-18007	754	24	the	the	DET
inlawrev-18007	754	25	context	context	NOUN
inlawrev-18007	754	26	of	of	ADP
inlawrev-18007	754	27	a	a	DET
inlawrev-18007	754	28	marital	marital	ADJ
inlawrev-18007	754	29	deduction	deduction	NOUN
inlawrev-18007	754	30	trust	trust	NOUN
inlawrev-18007	754	31	if	if	SCONJ
inlawrev-18007	754	32	the	the	DET
inlawrev-18007	754	33	irs	irs	PROPN
inlawrev-18007	754	34	ruled	rule	VERB
inlawrev-18007	754	35	that	that	SCONJ
inlawrev-18007	754	36	such	such	DET
inlawrev-18007	754	37	an	an	DET
inlawrev-18007	754	38	exercise	exercise	NOUN
inlawrev-18007	754	39	would	would	AUX
inlawrev-18007	754	40	not	not	PART
inlawrev-18007	754	41	result	result	VERB
inlawrev-18007	754	42	in	in	ADP
inlawrev-18007	754	43	the	the	DET
inlawrev-18007	754	44	loss	loss	NOUN
inlawrev-18007	754	45	of	of	ADP
inlawrev-18007	754	46	the	the	DET
inlawrev-18007	754	47	marital	marital	ADJ
inlawrev-18007	754	48	deduction	deduction	NOUN
inlawrev-18007	754	49	.	.	PUNCT
inlawrev-18007	755	1	similarly	similarly	ADV
inlawrev-18007	755	2	,	,	PUNCT
inlawrev-18007	755	3	u	u	PROPN
inlawrev-18007	755	4	paia	paia	PROPN
inlawrev-18007	755	5	1997	1997	NUM
inlawrev-18007	755	6	section	section	NOUN
inlawrev-18007	755	7	104(c)(2	104(c)(2	NUM
inlawrev-18007	755	8	)	)	PUNCT
inlawrev-18007	755	9	states	state	VERB
inlawrev-18007	755	10	that	that	SCONJ
inlawrev-18007	755	11	“	"	PUNCT
inlawrev-18007	755	12	(	(	PUNCT
inlawrev-18007	755	13	c	c	X
inlawrev-18007	755	14	)	)	PUNCT
inlawrev-18007	755	15	a	a	DET
inlawrev-18007	755	16	trustee	trustee	NOUN
inlawrev-18007	755	17	may	may	AUX
inlawrev-18007	755	18	not	not	PART
inlawrev-18007	755	19	144	144	NUM
inlawrev-18007	755	20	.	.	PUNCT
inlawrev-18007	756	1	unif	unif	PROPN
inlawrev-18007	756	2	.	.	PUNCT
inlawrev-18007	757	1	principal	principal	PROPN
inlawrev-18007	757	2	&	&	CCONJ
inlawrev-18007	757	3	income	income	PROPN
inlawrev-18007	757	4	act	act	PROPN
inlawrev-18007	757	5	§	§	PROPN
inlawrev-18007	757	6	104	104	NUM
inlawrev-18007	757	7	cmt	cmt	PROPN
inlawrev-18007	757	8	.	.	PUNCT
inlawrev-18007	758	1	(	(	PUNCT
inlawrev-18007	758	2	amended	amend	VERB
inlawrev-18007	758	3	2008	2008	NUM
inlawrev-18007	758	4	)	)	PUNCT
inlawrev-18007	758	5	,	,	PUNCT
inlawrev-18007	758	6	7a	7a	NUM
inlawrev-18007	758	7	pt	pt	PROPN
inlawrev-18007	758	8	.	.	PROPN
inlawrev-18007	758	9	iii	iii	PROPN
inlawrev-18007	758	10	u.l.a	u.l.a	NOUN
inlawrev-18007	758	11	.	.	PUNCT
inlawrev-18007	759	1	363	363	NUM
inlawrev-18007	759	2	,	,	PUNCT
inlawrev-18007	759	3	438	438	NUM
inlawrev-18007	759	4	(	(	PUNCT
inlawrev-18007	759	5	supp	supp	PROPN
inlawrev-18007	759	6	.	.	PUNCT
inlawrev-18007	759	7	2010	2010	NUM
inlawrev-18007	759	8	)	)	PUNCT
inlawrev-18007	760	1	;	;	PUNCT
inlawrev-18007	760	2	see	see	VERB
inlawrev-18007	760	3	discussion	discussion	NOUN
inlawrev-18007	760	4	supra	supra	NOUN
inlawrev-18007	760	5	at	at	ADP
inlawrev-18007	760	6	part	part	NOUN
inlawrev-18007	760	7	ii.c.4.(a)(2	ii.c.4.(a)(2	NOUN
inlawrev-18007	760	8	)	)	PUNCT
inlawrev-18007	760	9	.	.	PUNCT
inlawrev-18007	761	1	145	145	NUM
inlawrev-18007	761	2	.	.	PUNCT
inlawrev-18007	761	3	unif	unif	PROPN
inlawrev-18007	761	4	.	.	PUNCT
inlawrev-18007	762	1	principal	principal	PROPN
inlawrev-18007	762	2	&	&	CCONJ
inlawrev-18007	762	3	income	income	PROPN
inlawrev-18007	762	4	act	act	PROPN
inlawrev-18007	762	5	§	§	PROPN
inlawrev-18007	762	6	104(c)(1	104(c)(1	NUM
inlawrev-18007	762	7	)	)	PUNCT
inlawrev-18007	762	8	(	(	PUNCT
inlawrev-18007	762	9	emphasis	emphasis	NOUN
inlawrev-18007	762	10	added	add	VERB
inlawrev-18007	762	11	)	)	PUNCT
inlawrev-18007	762	12	;	;	PUNCT
inlawrev-18007	762	13	see	see	VERB
inlawrev-18007	762	14	also	also	ADV
inlawrev-18007	762	15	ind	ind	PROPN
inlawrev-18007	762	16	.	.	PUNCT
inlawrev-18007	763	1	code	code	PROPN
inlawrev-18007	763	2	§	§	PROPN
inlawrev-18007	763	3	302	302	NUM
inlawrev-18007	763	4	-	-	SYM
inlawrev-18007	763	5	14	14	NUM
inlawrev-18007	763	6	-	-	PUNCT
inlawrev-18007	763	7	15(c)(1	15(c)(1	NUM
inlawrev-18007	763	8	)	)	PUNCT
inlawrev-18007	763	9	(	(	PUNCT
inlawrev-18007	763	10	2011	2011	NUM
inlawrev-18007	763	11	)	)	PUNCT
inlawrev-18007	763	12	.	.	PUNCT
inlawrev-18007	764	1	146	146	NUM
inlawrev-18007	764	2	.	.	PUNCT
inlawrev-18007	765	1	see	see	VERB
inlawrev-18007	765	2	medlin	medlin	PROPN
inlawrev-18007	765	3	,	,	PUNCT
inlawrev-18007	765	4	supra	supra	PROPN
inlawrev-18007	765	5	note	note	NOUN
inlawrev-18007	765	6	44	44	NUM
inlawrev-18007	765	7	,	,	PUNCT
inlawrev-18007	765	8	at	at	ADP
inlawrev-18007	765	9	744	744	NUM
inlawrev-18007	765	10	.	.	PUNCT
inlawrev-18007	766	1	866	866	NUM
inlawrev-18007	766	2	indiana	indiana	PROPN
inlawrev-18007	766	3	law	law	PROPN
inlawrev-18007	766	4	review	review	NOUN
inlawrev-18007	767	1	[	[	X
inlawrev-18007	767	2	vol	vol	NOUN
inlawrev-18007	767	3	.	.	PUNCT
inlawrev-18007	767	4	45:841	45:841	NUM
inlawrev-18007	767	5	make	make	VERB
inlawrev-18007	767	6	an	an	DET
inlawrev-18007	767	7	adjustment	adjustment	NOUN
inlawrev-18007	767	8	:	:	PUNCT
inlawrev-18007	767	9	.	.	PUNCT
inlawrev-18007	767	10	.	.	PUNCT
inlawrev-18007	768	1	.	.	PUNCT
inlawrev-18007	769	1	(	(	PUNCT
inlawrev-18007	769	2	2	2	X
inlawrev-18007	769	3	)	)	PUNCT
inlawrev-18007	769	4	that	that	PRON
inlawrev-18007	769	5	reduces	reduce	VERB
inlawrev-18007	769	6	the	the	DET
inlawrev-18007	769	7	actuarial	actuarial	ADJ
inlawrev-18007	769	8	value	value	NOUN
inlawrev-18007	769	9	of	of	ADP
inlawrev-18007	769	10	the	the	DET
inlawrev-18007	769	11	income	income	NOUN
inlawrev-18007	769	12	interest	interest	NOUN
inlawrev-18007	769	13	in	in	ADP
inlawrev-18007	769	14	a	a	DET
inlawrev-18007	769	15	trust	trust	NOUN
inlawrev-18007	769	16	to	to	PART
inlawrev-18007	769	17	which	which	PRON
inlawrev-18007	769	18	a	a	DET
inlawrev-18007	769	19	person	person	NOUN
inlawrev-18007	769	20	transfers	transfer	VERB
inlawrev-18007	769	21	property	property	NOUN
inlawrev-18007	769	22	with	with	ADP
inlawrev-18007	769	23	the	the	DET
inlawrev-18007	769	24	intent	intent	NOUN
inlawrev-18007	769	25	to	to	PART
inlawrev-18007	769	26	qualify	qualify	VERB
inlawrev-18007	769	27	for	for	ADP
inlawrev-18007	769	28	a	a	DET
inlawrev-18007	769	29	gift	gift	NOUN
inlawrev-18007	769	30	tax	tax	NOUN
inlawrev-18007	769	31	exclusion	exclusion	NOUN
inlawrev-18007	769	32	.	.	PUNCT
inlawrev-18007	769	33	”	"	PUNCT
inlawrev-18007	770	1	in	in	ADP
inlawrev-18007	770	2	this	this	DET
inlawrev-18007	770	3	case	case	NOUN
inlawrev-18007	770	4	,	,	PUNCT
inlawrev-18007	770	5	the	the	DET
inlawrev-18007	770	6	statute	statute	NOUN
inlawrev-18007	770	7	only	only	ADV
inlawrev-18007	770	8	precludes	preclude	VERB
inlawrev-18007	770	9	the	the	DET
inlawrev-18007	770	10	exercise	exercise	NOUN
inlawrev-18007	770	11	of147	of147	PROPN
inlawrev-18007	770	12	the	the	DET
inlawrev-18007	770	13	power	power	NOUN
inlawrev-18007	770	14	to	to	PART
inlawrev-18007	770	15	adjust	adjust	VERB
inlawrev-18007	770	16	if	if	SCONJ
inlawrev-18007	770	17	the	the	DET
inlawrev-18007	770	18	creator	creator	NOUN
inlawrev-18007	770	19	of	of	ADP
inlawrev-18007	770	20	the	the	DET
inlawrev-18007	770	21	trust	trust	NOUN
inlawrev-18007	770	22	intended	intend	VERB
inlawrev-18007	770	23	for	for	ADP
inlawrev-18007	770	24	the	the	DET
inlawrev-18007	770	25	transfer	transfer	NOUN
inlawrev-18007	770	26	of	of	ADP
inlawrev-18007	770	27	property	property	NOUN
inlawrev-18007	770	28	to	to	PART
inlawrev-18007	770	29	qualify	qualify	VERB
inlawrev-18007	770	30	for	for	ADP
inlawrev-18007	770	31	a	a	DET
inlawrev-18007	770	32	gift	gift	NOUN
inlawrev-18007	770	33	tax	tax	NOUN
inlawrev-18007	770	34	exclusion	exclusion	NOUN
inlawrev-18007	770	35	.	.	PUNCT
inlawrev-18007	771	1	once	once	ADV
inlawrev-18007	771	2	again	again	ADV
inlawrev-18007	771	3	the	the	DET
inlawrev-18007	771	4	drafters	drafter	NOUN
inlawrev-18007	771	5	of	of	ADP
inlawrev-18007	771	6	the	the	DET
inlawrev-18007	771	7	upaia	upaia	ADJ
inlawrev-18007	771	8	1997	1997	NUM
inlawrev-18007	771	9	anchored	anchor	VERB
inlawrev-18007	771	10	the	the	DET
inlawrev-18007	771	11	prohibition	prohibition	NOUN
inlawrev-18007	771	12	on	on	ADP
inlawrev-18007	771	13	the	the	DET
inlawrev-18007	771	14	exercise	exercise	NOUN
inlawrev-18007	771	15	of	of	ADP
inlawrev-18007	771	16	the	the	DET
inlawrev-18007	771	17	power	power	NOUN
inlawrev-18007	771	18	to	to	PART
inlawrev-18007	771	19	adjust	adjust	VERB
inlawrev-18007	771	20	to	to	ADP
inlawrev-18007	771	21	the	the	DET
inlawrev-18007	771	22	preservation	preservation	NOUN
inlawrev-18007	771	23	of	of	ADP
inlawrev-18007	771	24	an	an	DET
inlawrev-18007	771	25	expected	expect	VERB
inlawrev-18007	771	26	tax	tax	NOUN
inlawrev-18007	771	27	benefit	benefit	NOUN
inlawrev-18007	771	28	.	.	PUNCT
inlawrev-18007	772	1	for	for	ADP
inlawrev-18007	772	2	example	example	NOUN
inlawrev-18007	772	3	,	,	PUNCT
inlawrev-18007	772	4	in	in	ADP
inlawrev-18007	772	5	the	the	DET
inlawrev-18007	772	6	case	case	NOUN
inlawrev-18007	772	7	where	where	SCONJ
inlawrev-18007	772	8	a	a	DET
inlawrev-18007	772	9	settlor	settlor	NOUN
inlawrev-18007	772	10	transferred	transfer	VERB
inlawrev-18007	772	11	property	property	NOUN
inlawrev-18007	772	12	to	to	ADP
inlawrev-18007	772	13	a	a	DET
inlawrev-18007	772	14	trust	trust	NOUN
inlawrev-18007	772	15	with	with	ADP
inlawrev-18007	772	16	no	no	DET
inlawrev-18007	772	17	intent	intent	NOUN
inlawrev-18007	772	18	to	to	PART
inlawrev-18007	772	19	qualify	qualify	VERB
inlawrev-18007	772	20	for	for	ADP
inlawrev-18007	772	21	a	a	DET
inlawrev-18007	772	22	gift	gift	NOUN
inlawrev-18007	772	23	tax	tax	NOUN
inlawrev-18007	772	24	exclusion	exclusion	NOUN
inlawrev-18007	772	25	(	(	PUNCT
inlawrev-18007	772	26	perhaps	perhaps	ADV
inlawrev-18007	772	27	because	because	SCONJ
inlawrev-18007	772	28	the	the	DET
inlawrev-18007	772	29	settlor	settlor	NOUN
inlawrev-18007	772	30	had	have	AUX
inlawrev-18007	772	31	already	already	ADV
inlawrev-18007	772	32	exhausted	exhaust	VERB
inlawrev-18007	772	33	all	all	DET
inlawrev-18007	772	34	available	available	ADJ
inlawrev-18007	772	35	gift	gift	NOUN
inlawrev-18007	772	36	tax	tax	NOUN
inlawrev-18007	772	37	exclusions	exclusion	NOUN
inlawrev-18007	772	38	)	)	PUNCT
inlawrev-18007	772	39	,	,	PUNCT
inlawrev-18007	772	40	the	the	DET
inlawrev-18007	772	41	use	use	NOUN
inlawrev-18007	772	42	of	of	ADP
inlawrev-18007	772	43	the	the	DET
inlawrev-18007	772	44	power	power	NOUN
inlawrev-18007	772	45	to	to	PART
inlawrev-18007	772	46	adjust	adjust	VERB
inlawrev-18007	772	47	would	would	AUX
inlawrev-18007	772	48	not	not	PART
inlawrev-18007	772	49	be	be	AUX
inlawrev-18007	772	50	precluded	preclude	VERB
inlawrev-18007	772	51	.	.	PUNCT
inlawrev-18007	773	1	the	the	DET
inlawrev-18007	773	2	proposed	propose	VERB
inlawrev-18007	773	3	amendment	amendment	NOUN
inlawrev-18007	773	4	explicitly	explicitly	ADV
inlawrev-18007	773	5	imports	import	VERB
inlawrev-18007	773	6	the	the	DET
inlawrev-18007	773	7	tax	tax	NOUN
inlawrev-18007	773	8	-	-	PUNCT
inlawrev-18007	773	9	benefit	benefit	NOUN
inlawrev-18007	773	10	-	-	PUNCT
inlawrev-18007	773	11	preservation	preservation	NOUN
inlawrev-18007	773	12	rationale	rationale	NOUN
inlawrev-18007	773	13	that	that	PRON
inlawrev-18007	773	14	underlies	underlie	VERB
inlawrev-18007	773	15	upaia	upaia	ADJ
inlawrev-18007	773	16	1997	1997	NUM
inlawrev-18007	773	17	sections	section	NOUN
inlawrev-18007	773	18	104(c)(1	104(c)(1	NUM
inlawrev-18007	773	19	)	)	PUNCT
inlawrev-18007	773	20	and	and	CCONJ
inlawrev-18007	773	21	(	(	PUNCT
inlawrev-18007	773	22	2	2	X
inlawrev-18007	773	23	)	)	PUNCT
inlawrev-18007	773	24	into	into	ADP
inlawrev-18007	773	25	indiana	indiana	PROPN
inlawrev-18007	773	26	code	code	PROPN
inlawrev-18007	773	27	section	section	NOUN
inlawrev-18007	773	28	30	30	NUM
inlawrev-18007	773	29	-	-	SYM
inlawrev-18007	773	30	2	2	NUM
inlawrev-18007	773	31	-	-	PUNCT
inlawrev-18007	773	32	14	14	NUM
inlawrev-18007	773	33	-	-	PUNCT
inlawrev-18007	773	34	15(c)(4	15(c)(4	NUM
inlawrev-18007	773	35	)	)	PUNCT
inlawrev-18007	773	36	.	.	PUNCT
inlawrev-18007	774	1	the	the	DET
inlawrev-18007	774	2	proposed	propose	VERB
inlawrev-18007	774	3	amendment	amendment	NOUN
inlawrev-18007	774	4	precludes	preclude	VERB
inlawrev-18007	774	5	the	the	DET
inlawrev-18007	774	6	exercise	exercise	NOUN
inlawrev-18007	774	7	of	of	ADP
inlawrev-18007	774	8	the	the	DET
inlawrev-18007	774	9	power	power	NOUN
inlawrev-18007	774	10	to	to	PART
inlawrev-18007	774	11	adjust	adjust	VERB
inlawrev-18007	774	12	only	only	ADV
inlawrev-18007	774	13	if	if	SCONJ
inlawrev-18007	774	14	the	the	DET
inlawrev-18007	774	15	authorities	authority	NOUN
inlawrev-18007	774	16	that	that	PRON
inlawrev-18007	774	17	grant	grant	VERB
inlawrev-18007	774	18	a	a	DET
inlawrev-18007	774	19	tax	tax	NOUN
inlawrev-18007	774	20	benefit	benefit	NOUN
inlawrev-18007	774	21	to	to	PART
inlawrev-18007	774	22	be	be	AUX
inlawrev-18007	774	23	preserved	preserve	VERB
inlawrev-18007	774	24	determine	determine	NOUN
inlawrev-18007	774	25	that	that	SCONJ
inlawrev-18007	774	26	the	the	DET
inlawrev-18007	774	27	availability	availability	NOUN
inlawrev-18007	774	28	of	of	ADP
inlawrev-18007	774	29	the	the	DET
inlawrev-18007	774	30	power	power	NOUN
inlawrev-18007	774	31	to	to	PART
inlawrev-18007	774	32	adjust	adjust	VERB
inlawrev-18007	774	33	would	would	AUX
inlawrev-18007	774	34	result	result	VERB
inlawrev-18007	774	35	in	in	ADP
inlawrev-18007	774	36	the	the	DET
inlawrev-18007	774	37	loss	loss	NOUN
inlawrev-18007	774	38	of	of	ADP
inlawrev-18007	774	39	the	the	DET
inlawrev-18007	774	40	tax	tax	NOUN
inlawrev-18007	774	41	benefit	benefit	NOUN
inlawrev-18007	774	42	.	.	PUNCT
inlawrev-18007	775	1	b.	b.	PROPN
inlawrev-18007	776	1	the	the	DET
inlawrev-18007	776	2	proposed	propose	VERB
inlawrev-18007	776	3	change	change	NOUN
inlawrev-18007	776	4	is	be	AUX
inlawrev-18007	776	5	consistent	consistent	ADJ
inlawrev-18007	776	6	with	with	ADP
inlawrev-18007	776	7	the	the	DET
inlawrev-18007	776	8	irs	irs	PROPN
inlawrev-18007	776	9	’s	’s	PART
inlawrev-18007	776	10	current	current	ADJ
inlawrev-18007	776	11	position	position	NOUN
inlawrev-18007	776	12	with	with	ADP
inlawrev-18007	776	13	respect	respect	NOUN
inlawrev-18007	776	14	to	to	ADP
inlawrev-18007	776	15	the	the	DET
inlawrev-18007	776	16	power	power	NOUN
inlawrev-18007	776	17	to	to	PART
inlawrev-18007	776	18	adjust	adjust	VERB
inlawrev-18007	776	19	as	as	SCONJ
inlawrev-18007	776	20	discussed	discuss	VERB
inlawrev-18007	776	21	above	above	ADV
inlawrev-18007	776	22	,	,	PUNCT
inlawrev-18007	776	23	the	the	DET
inlawrev-18007	776	24	irs	irs	PROPN
inlawrev-18007	776	25	has	have	AUX
inlawrev-18007	776	26	approved	approve	VERB
inlawrev-18007	776	27	the	the	DET
inlawrev-18007	776	28	exercise	exercise	NOUN
inlawrev-18007	776	29	of	of	ADP
inlawrev-18007	776	30	the	the	DET
inlawrev-18007	776	31	power	power	NOUN
inlawrev-18007	776	32	to	to	PART
inlawrev-18007	776	33	adjust	adjust	VERB
inlawrev-18007	776	34	by	by	ADP
inlawrev-18007	776	35	nim	nim	PROPN
inlawrev-18007	776	36	crut	crut	PROPN
inlawrev-18007	776	37	trustees	trustee	NOUN
inlawrev-18007	776	38	.	.	PUNCT
inlawrev-18007	777	1	however	however	ADV
inlawrev-18007	777	2	,	,	PUNCT
inlawrev-18007	777	3	some	some	DET
inlawrev-18007	777	4	commentators	commentator	NOUN
inlawrev-18007	777	5	have	have	AUX
inlawrev-18007	777	6	suggested	suggest	VERB
inlawrev-18007	777	7	that	that	SCONJ
inlawrev-18007	777	8	this148	this148	PROPN
inlawrev-18007	777	9	permissive	permissive	ADJ
inlawrev-18007	777	10	stance	stance	NOUN
inlawrev-18007	777	11	is	be	AUX
inlawrev-18007	777	12	limited	limit	VERB
inlawrev-18007	777	13	to	to	ADP
inlawrev-18007	777	14	situations	situation	NOUN
inlawrev-18007	777	15	involving	involve	VERB
inlawrev-18007	777	16	a	a	DET
inlawrev-18007	777	17	discretionary	discretionary	ADJ
inlawrev-18007	777	18	power	power	NOUN
inlawrev-18007	777	19	to	to	PART
inlawrev-18007	777	20	apportion	apportion	VERB
inlawrev-18007	777	21	realized	realize	VERB
inlawrev-18007	777	22	capital	capital	NOUN
inlawrev-18007	777	23	gains	gain	NOUN
inlawrev-18007	777	24	between	between	ADP
inlawrev-18007	777	25	income	income	NOUN
inlawrev-18007	777	26	and	and	CCONJ
inlawrev-18007	777	27	principal	principal	NOUN
inlawrev-18007	777	28	,	,	PUNCT
inlawrev-18007	777	29	and	and	CCONJ
inlawrev-18007	777	30	then	then	ADV
inlawrev-18007	777	31	only	only	ADV
inlawrev-18007	777	32	when	when	SCONJ
inlawrev-18007	777	33	the	the	DET
inlawrev-18007	777	34	discretionary	discretionary	ADJ
inlawrev-18007	777	35	power	power	NOUN
inlawrev-18007	777	36	is	be	AUX
inlawrev-18007	777	37	“	"	PUNCT
inlawrev-18007	777	38	granted	grant	VERB
inlawrev-18007	777	39	to	to	ADP
inlawrev-18007	777	40	the	the	DET
inlawrev-18007	777	41	trustee	trustee	NOUN
inlawrev-18007	777	42	under	under	ADP
inlawrev-18007	777	43	the	the	DET
inlawrev-18007	777	44	terms	term	NOUN
inlawrev-18007	777	45	of	of	ADP
inlawrev-18007	777	46	the	the	DET
inlawrev-18007	777	47	governing	govern	VERB
inlawrev-18007	777	48	instrument	instrument	NOUN
inlawrev-18007	777	49	but	but	CCONJ
inlawrev-18007	777	50	only	only	ADV
inlawrev-18007	777	51	to	to	ADP
inlawrev-18007	777	52	the	the	DET
inlawrev-18007	777	53	extent	extent	NOUN
inlawrev-18007	777	54	that	that	SCONJ
inlawrev-18007	777	55	the	the	DET
inlawrev-18007	777	56	state	state	NOUN
inlawrev-18007	777	57	statute	statute	NOUN
inlawrev-18007	777	58	perm	perm	NOUN
inlawrev-18007	777	59	its	its	PRON
inlawrev-18007	777	60	the	the	DET
inlawrev-18007	777	61	trustee	trustee	NOUN
inlawrev-18007	777	62	to	to	PART
inlawrev-18007	777	63	make	make	VERB
inlawrev-18007	777	64	adjustments	adjustment	NOUN
inlawrev-18007	777	65	between	between	ADP
inlawrev-18007	777	66	income	income	NOUN
inlawrev-18007	777	67	and	and	CCONJ
inlawrev-18007	777	68	principal	principal	NOUN
inlawrev-18007	777	69	to	to	PART
inlawrev-18007	777	70	treat	treat	VERB
inlawrev-18007	777	71	beneficiaries	beneficiary	NOUN
inlawrev-18007	777	72	impartially	impartially	ADV
inlawrev-18007	777	73	.	.	PUNCT
inlawrev-18007	777	74	”	"	PUNCT
inlawrev-18007	778	1	but	but	CCONJ
inlawrev-18007	778	2	this	this	DET
inlawrev-18007	778	3	narrow	narrow	ADJ
inlawrev-18007	778	4	view	view	NOUN
inlawrev-18007	778	5	is	be	AUX
inlawrev-18007	778	6	at	at	ADP
inlawrev-18007	778	7	odds	odd	NOUN
inlawrev-18007	778	8	with	with	ADP
inlawrev-18007	778	9	the	the	DET
inlawrev-18007	778	10	language	language	NOUN
inlawrev-18007	778	11	of	of	ADP
inlawrev-18007	778	12	treasury149	treasury149	PRON
inlawrev-18007	778	13	regulation	regulation	NOUN
inlawrev-18007	778	14	section	section	NOUN
inlawrev-18007	778	15	1.643(b)-1	1.643(b)-1	NUM
inlawrev-18007	778	16	and	and	CCONJ
inlawrev-18007	778	17	the	the	DET
inlawrev-18007	778	18	broad	broad	ADJ
inlawrev-18007	778	19	pronouncement	pronouncement	NOUN
inlawrev-18007	778	20	in	in	ADP
inlawrev-18007	778	21	the	the	DET
inlawrev-18007	778	22	preamble	preamble	NOUN
inlawrev-18007	778	23	to	to	ADP
inlawrev-18007	778	24	the	the	DET
inlawrev-18007	778	25	2004	2004	NUM
inlawrev-18007	778	26	regulations	regulation	NOUN
inlawrev-18007	778	27	that	that	PRON
inlawrev-18007	778	28	the	the	DET
inlawrev-18007	778	29	provision	provision	NOUN
inlawrev-18007	778	30	limiting	limit	VERB
inlawrev-18007	778	31	the	the	DET
inlawrev-18007	778	32	apportionment	apportionment	NOUN
inlawrev-18007	778	33	of	of	ADP
inlawrev-18007	778	34	realized	realize	VERB
inlawrev-18007	778	35	capital	capital	NOUN
inlawrev-18007	778	36	gains	gain	NOUN
inlawrev-18007	778	37	“	"	PUNCT
inlawrev-18007	778	38	has	have	AUX
inlawrev-18007	778	39	no	no	DET
inlawrev-18007	778	40	effect	effect	NOUN
inlawrev-18007	778	41	on	on	ADP
inlawrev-18007	778	42	the	the	DET
inlawrev-18007	778	43	determination	determination	NOUN
inlawrev-18007	778	44	of	of	ADP
inlawrev-18007	778	45	trust	trust	NOUN
inlawrev-18007	778	46	accounting	accounting	NOUN
inlawrev-18007	778	47	income	income	NOUN
inlawrev-18007	778	48	under	under	ADP
inlawrev-18007	778	49	applicable	applicable	ADJ
inlawrev-18007	778	50	state	state	NOUN
inlawrev-18007	778	51	law	law	NOUN
inlawrev-18007	778	52	that	that	PRON
inlawrev-18007	778	53	grants	grant	VERB
inlawrev-18007	778	54	the	the	DET
inlawrev-18007	778	55	trustee	trustee	NOUN
inlawrev-18007	778	56	a	a	DET
inlawrev-18007	778	57	power	power	NOUN
inlawrev-18007	778	58	to	to	PART
inlawrev-18007	778	59	reasonably	reasonably	ADV
inlawrev-18007	778	60	apportion	apportion	VERB
inlawrev-18007	778	61	the	the	DET
inlawrev-18007	778	62	total	total	ADJ
inlawrev-18007	778	63	return	return	NOUN
inlawrev-18007	778	64	of	of	ADP
inlawrev-18007	778	65	the	the	DET
inlawrev-18007	778	66	trust	trust	NOUN
inlawrev-18007	778	67	.	.	PUNCT
inlawrev-18007	779	1	”150	”150	PROPN
inlawrev-18007	779	2	both	both	CCONJ
inlawrev-18007	779	3	the	the	DET
inlawrev-18007	779	4	narrow	narrow	ADJ
inlawrev-18007	779	5	interpretation	interpretation	NOUN
inlawrev-18007	779	6	of	of	ADP
inlawrev-18007	779	7	treasury	treasury	PROPN
inlawrev-18007	779	8	r	r	NOUN
inlawrev-18007	779	9	egulation	egulation	NOUN
inlawrev-18007	779	10	section	section	NOUN
inlawrev-18007	779	11	1.6643(a)(1)(i)(b)(3	1.6643(a)(1)(i)(b)(3	NUM
inlawrev-18007	779	12	)	)	PUNCT
inlawrev-18007	779	13	and	and	CCONJ
inlawrev-18007	779	14	the	the	DET
inlawrev-18007	779	15	broader	broad	ADJ
inlawrev-18007	779	16	statement	statement	NOUN
inlawrev-18007	779	17	of	of	ADP
inlawrev-18007	779	18	treasury	treasury	NOUN
inlawrev-18007	779	19	regulation	regulation	NOUN
inlawrev-18007	779	20	section	section	NOUN
inlawrev-18007	779	21	1.643(b)-1	1.643(b)-1	NUM
inlawrev-18007	779	22	are	be	AUX
inlawrev-18007	779	23	currently	currently	ADV
inlawrev-18007	779	24	at	at	ADP
inlawrev-18007	779	25	odds	odd	NOUN
inlawrev-18007	779	26	with	with	ADP
inlawrev-18007	779	27	a	a	DET
inlawrev-18007	779	28	facial	facial	ADJ
inlawrev-18007	779	29	reading	reading	NOUN
inlawrev-18007	779	30	of	of	ADP
inlawrev-18007	779	31	the	the	DET
inlawrev-18007	779	32	limitation	limitation	NOUN
inlawrev-18007	779	33	imposed	impose	VERB
inlawrev-18007	779	34	by	by	ADP
inlawrev-18007	779	35	indiana	indiana	PROPN
inlawrev-18007	779	36	code	code	PROPN
inlawrev-18007	779	37	section	section	NOUN
inlawrev-18007	779	38	30	30	NUM
inlawrev-18007	779	39	-	-	SYM
inlawrev-18007	779	40	2	2	NUM
inlawrev-18007	779	41	-	-	PUNCT
inlawrev-18007	779	42	14	14	NUM
inlawrev-18007	779	43	-	-	PUNCT
inlawrev-18007	779	44	15(c)(4	15(c)(4	NUM
inlawrev-18007	779	45	)	)	PUNCT
inlawrev-18007	779	46	.	.	PUNCT
inlawrev-18007	780	1	by	by	ADP
inlawrev-18007	780	2	tying	tie	VERB
inlawrev-18007	780	3	the	the	DET
inlawrev-18007	780	4	availability	availability	NOUN
inlawrev-18007	780	5	of	of	ADP
inlawrev-18007	780	6	the	the	DET
inlawrev-18007	780	7	power	power	NOUN
inlawrev-18007	780	8	to	to	PART
inlawrev-18007	780	9	adjust	adjust	VERB
inlawrev-18007	780	10	to	to	ADP
inlawrev-18007	780	11	the	the	DET
inlawrev-18007	780	12	irs	irs	PROPN
inlawrev-18007	780	13	’s	’s	PART
inlawrev-18007	780	14	determ	determ	PROPN
inlawrev-18007	780	15	ination	ination	PROPN
inlawrev-18007	780	16	of	of	ADP
inlawrev-18007	780	17	the	the	DET
inlawrev-18007	780	18	effect	effect	NOUN
inlawrev-18007	780	19	of	of	ADP
inlawrev-18007	780	20	the	the	DET
inlawrev-18007	780	21	power	power	NOUN
inlawrev-18007	780	22	to	to	PART
inlawrev-18007	780	23	adjust	adjust	VERB
inlawrev-18007	780	24	on	on	ADP
inlawrev-18007	780	25	tax	tax	NOUN
inlawrev-18007	780	26	benefits	benefit	NOUN
inlawrev-18007	780	27	,	,	PUNCT
inlawrev-18007	780	28	the	the	DET
inlawrev-18007	780	29	proposed	propose	VERB
inlawrev-18007	780	30	amendment	amendment	NOUN
inlawrev-18007	780	31	to	to	ADP
inlawrev-18007	780	32	indiana	indiana	PROPN
inlawrev-18007	780	33	code	code	PROPN
inlawrev-18007	780	34	section	section	NOUN
inlawrev-18007	780	35	30	30	NUM
inlawrev-18007	780	36	-	-	SYM
inlawrev-18007	780	37	2	2	NUM
inlawrev-18007	780	38	-	-	PUNCT
inlawrev-18007	780	39	14	14	NUM
inlawrev-18007	780	40	-	-	PUNCT
inlawrev-18007	780	41	15(c)(4	15(c)(4	NUM
inlawrev-18007	780	42	)	)	PUNCT
inlawrev-18007	780	43	147	147	NUM
inlawrev-18007	780	44	.	.	PUNCT
inlawrev-18007	781	1	unif	unif	PROPN
inlawrev-18007	781	2	.	.	PUNCT
inlawrev-18007	782	1	principal	principal	PROPN
inlawrev-18007	782	2	&	&	CCONJ
inlawrev-18007	782	3	income	income	PROPN
inlawrev-18007	782	4	act	act	PROPN
inlawrev-18007	782	5	§	§	PROPN
inlawrev-18007	782	6	104(c)(2	104(c)(2	NUM
inlawrev-18007	782	7	)	)	PUNCT
inlawrev-18007	782	8	(	(	PUNCT
inlawrev-18007	782	9	emphasis	emphasis	NOUN
inlawrev-18007	782	10	added	add	VERB
inlawrev-18007	782	11	)	)	PUNCT
inlawrev-18007	782	12	;	;	PUNCT
inlawrev-18007	782	13	see	see	VERB
inlawrev-18007	782	14	also	also	ADV
inlawrev-18007	782	15	ind	ind	PROPN
inlawrev-18007	782	16	.	.	PUNCT
inlawrev-18007	783	1	code	code	PROPN
inlawrev-18007	783	2	§	§	PROPN
inlawrev-18007	783	3	302	302	NUM
inlawrev-18007	783	4	-	-	SYM
inlawrev-18007	783	5	14	14	NUM
inlawrev-18007	783	6	-	-	PUNCT
inlawrev-18007	783	7	15(c)(2	15(c)(2	NUM
inlawrev-18007	783	8	)	)	PUNCT
inlawrev-18007	783	9	.	.	PUNCT
inlawrev-18007	784	1	148	148	NUM
inlawrev-18007	784	2	.	.	PUNCT
inlawrev-18007	785	1	see	see	VERB
inlawrev-18007	785	2	supra	supra	PROPN
inlawrev-18007	785	3	part	part	NOUN
inlawrev-18007	785	4	ii.c.4.(a)(2	ii.c.4.(a)(2	PROPN
inlawrev-18007	785	5	)	)	PUNCT
inlawrev-18007	785	6	.	.	PUNCT
inlawrev-18007	786	1	149	149	NUM
inlawrev-18007	786	2	.	.	PUNCT
inlawrev-18007	787	1	treas	treas	PROPN
inlawrev-18007	787	2	.	.	PUNCT
inlawrev-18007	788	1	reg	reg	PROPN
inlawrev-18007	788	2	.	.	PUNCT
inlawrev-18007	789	1	§	§	PROPN
inlawrev-18007	789	2	1.664	1.664	NUM
inlawrev-18007	789	3	-	-	SYM
inlawrev-18007	789	4	3(a)(1)(i)(b)(3	3(a)(1)(i)(b)(3	NUM
inlawrev-18007	789	5	)	)	PUNCT
inlawrev-18007	789	6	(	(	PUNCT
inlawrev-18007	789	7	as	as	SCONJ
inlawrev-18007	789	8	amended	amend	VERB
inlawrev-18007	789	9	in	in	ADP
inlawrev-18007	789	10	2004	2004	NUM
inlawrev-18007	789	11	)	)	PUNCT
inlawrev-18007	789	12	;	;	PUNCT
inlawrev-18007	789	13	see	see	VERB
inlawrev-18007	789	14	supra	supra	PROPN
inlawrev-18007	789	15	note	note	PROPN
inlawrev-18007	789	16	127	127	NUM
inlawrev-18007	789	17	and	and	CCONJ
inlawrev-18007	789	18	the	the	DET
inlawrev-18007	789	19	accompanying	accompany	VERB
inlawrev-18007	789	20	text	text	NOUN
inlawrev-18007	789	21	.	.	PUNCT
inlawrev-18007	790	1	150	150	NUM
inlawrev-18007	790	2	.	.	PUNCT
inlawrev-18007	791	1	t.d	t.d	X
inlawrev-18007	791	2	.	.	NOUN
inlawrev-18007	791	3	9102	9102	NUM
inlawrev-18007	791	4	,	,	PUNCT
inlawrev-18007	791	5	2004	2004	NUM
inlawrev-18007	791	6	-	-	SYM
inlawrev-18007	791	7	1	1	NUM
inlawrev-18007	791	8	c.b	c.b	PROPN
inlawrev-18007	791	9	.	.	PROPN
inlawrev-18007	791	10	366	366	NUM
inlawrev-18007	791	11	,	,	PUNCT
inlawrev-18007	791	12	369	369	NUM
inlawrev-18007	791	13	;	;	PUNCT
inlawrev-18007	791	14	see	see	VERB
inlawrev-18007	791	15	also	also	ADV
inlawrev-18007	791	16	supra	supra	PROPN
inlawrev-18007	791	17	notes	note	VERB
inlawrev-18007	791	18	124	124	NUM
inlawrev-18007	791	19	-	-	SYM
inlawrev-18007	791	20	26	26	NUM
inlawrev-18007	791	21	and	and	CCONJ
inlawrev-18007	791	22	accompanying	accompany	VERB
inlawrev-18007	791	23	text	text	NOUN
inlawrev-18007	791	24	.	.	PUNCT
inlawrev-18007	792	1	2012	2012	NUM
inlawrev-18007	792	2	]	]	PUNCT
inlawrev-18007	792	3	indiana	indiana	PROPN
inlawrev-18007	792	4	’s	’s	PROPN
inlawrev-18007	792	5	uniform	uniform	PROPN
inlawrev-18007	792	6	principal	principal	NOUN
inlawrev-18007	792	7	and	and	CCONJ
inlawrev-18007	792	8	incom	incom	PROPN
inlawrev-18007	792	9	e	e	PROPN
inlawrev-18007	792	10	act	act	PROPN
inlawrev-18007	792	11	867	867	NUM
inlawrev-18007	792	12	would	would	AUX
inlawrev-18007	792	13	permit	permit	VERB
inlawrev-18007	792	14	the	the	DET
inlawrev-18007	792	15	use	use	NOUN
inlawrev-18007	792	16	of	of	ADP
inlawrev-18007	792	17	the	the	DET
inlawrev-18007	792	18	power	power	NOUN
inlawrev-18007	792	19	to	to	PART
inlawrev-18007	792	20	adjust	adjust	VERB
inlawrev-18007	792	21	within	within	ADP
inlawrev-18007	792	22	the	the	DET
inlawrev-18007	792	23	boundaries	boundary	NOUN
inlawrev-18007	792	24	described	describe	VERB
inlawrev-18007	792	25	by	by	ADP
inlawrev-18007	792	26	either	either	CCONJ
inlawrev-18007	792	27	the	the	DET
inlawrev-18007	792	28	narrow	narrow	ADJ
inlawrev-18007	792	29	interpretation	interpretation	NOUN
inlawrev-18007	792	30	or	or	CCONJ
inlawrev-18007	792	31	the	the	DET
inlawrev-18007	792	32	broad	broad	ADJ
inlawrev-18007	792	33	interpretation	interpretation	NOUN
inlawrev-18007	792	34	.	.	PUNCT
inlawrev-18007	793	1	c.	c.	PROPN
inlawrev-18007	794	1	the	the	DET
inlawrev-18007	794	2	proposed	propose	VERB
inlawrev-18007	794	3	change	change	NOUN
inlawrev-18007	794	4	resolves	resolve	VERB
inlawrev-18007	794	5	the	the	DET
inlawrev-18007	794	6	conflict	conflict	NOUN
inlawrev-18007	794	7	between	between	ADP
inlawrev-18007	794	8	a	a	DET
inlawrev-18007	794	9	trustee	trustee	NOUN
inlawrev-18007	794	10	’s	’s	PART
inlawrev-18007	794	11	duty	duty	NOUN
inlawrev-18007	794	12	of	of	ADP
inlawrev-18007	794	13	impartiality	impartiality	NOUN
inlawrev-18007	794	14	and	and	CCONJ
inlawrev-18007	794	15	the	the	DET
inlawrev-18007	794	16	trustee	trustee	NOUN
inlawrev-18007	794	17	’s	’s	PART
inlawrev-18007	794	18	duty	duty	NOUN
inlawrev-18007	794	19	to	to	PART
inlawrev-18007	794	20	invest	invest	VERB
inlawrev-18007	794	21	the	the	DET
inlawrev-18007	794	22	trust	trust	NOUN
inlawrev-18007	794	23	prudently	prudently	ADV
inlawrev-18007	794	24	as	as	SCONJ
inlawrev-18007	794	25	discussed	discuss	VERB
inlawrev-18007	794	26	above	above	ADV
inlawrev-18007	794	27	,	,	PUNCT
inlawrev-18007	794	28	indiana	indiana	PROPN
inlawrev-18007	794	29	code	code	PROPN
inlawrev-18007	794	30	section	section	NOUN
inlawrev-18007	794	31	30	30	NUM
inlawrev-18007	794	32	-	-	SYM
inlawrev-18007	794	33	2	2	NUM
inlawrev-18007	794	34	-	-	PUNCT
inlawrev-18007	794	35	14	14	NUM
inlawrev-18007	794	36	-	-	PUNCT
inlawrev-18007	794	37	15(c)(4	15(c)(4	NUM
inlawrev-18007	794	38	)	)	PUNCT
inlawrev-18007	794	39	as	as	SCONJ
inlawrev-18007	794	40	currently	currently	ADV
inlawrev-18007	794	41	written	write	VERB
inlawrev-18007	794	42	creates	create	VERB
inlawrev-18007	794	43	a	a	DET
inlawrev-18007	794	44	facial	facial	ADJ
inlawrev-18007	794	45	conflict	conflict	NOUN
inlawrev-18007	794	46	between	between	ADP
inlawrev-18007	794	47	a	a	DET
inlawrev-18007	794	48	trustee	trustee	NOUN
inlawrev-18007	794	49	’s	’s	PART
inlawrev-18007	794	50	duty	duty	NOUN
inlawrev-18007	794	51	to	to	PART
inlawrev-18007	794	52	treat	treat	VERB
inlawrev-18007	794	53	the	the	DET
inlawrev-18007	794	54	income	income	NOUN
inlawrev-18007	794	55	and	and	CCONJ
inlawrev-18007	794	56	remainder	remainder	NOUN
inlawrev-18007	794	57	beneficiaries	beneficiary	NOUN
inlawrev-18007	794	58	of	of	ADP
inlawrev-18007	794	59	a	a	DET
inlawrev-18007	794	60	nim	nim	PROPN
inlawrev-18007	794	61	crut	crut	NOUN
inlawrev-18007	794	62	impartially	impartially	ADV
inlawrev-18007	794	63	and	and	CCONJ
inlawrev-18007	794	64	the	the	DET
inlawrev-18007	794	65	trustee	trustee	NOUN
inlawrev-18007	794	66	’s	’s	PART
inlawrev-18007	794	67	duty	duty	NOUN
inlawrev-18007	794	68	to	to	PART
inlawrev-18007	794	69	invest	invest	VERB
inlawrev-18007	794	70	the	the	DET
inlawrev-18007	794	71	trust	trust	NOUN
inlawrev-18007	794	72	prudently	prudently	ADV
inlawrev-18007	794	73	.	.	PUNCT
inlawrev-18007	795	1	the	the	DET
inlawrev-18007	795	2	proposed	propose	VERB
inlawrev-18007	795	3	amendment	amendment	NOUN
inlawrev-18007	795	4	eliminates	eliminate	VERB
inlawrev-18007	795	5	this	this	DET
inlawrev-18007	795	6	conflict	conflict	NOUN
inlawrev-18007	795	7	by151	by151	NOUN
inlawrev-18007	795	8	making	make	VERB
inlawrev-18007	795	9	the	the	DET
inlawrev-18007	795	10	power	power	NOUN
inlawrev-18007	795	11	to	to	PART
inlawrev-18007	795	12	adjust	adjust	VERB
inlawrev-18007	795	13	available	available	ADJ
inlawrev-18007	795	14	to	to	ADP
inlawrev-18007	795	15	nim	nim	PROPN
inlawrev-18007	795	16	crut	crut	PROPN
inlawrev-18007	795	17	trustees	trustee	NOUN
inlawrev-18007	795	18	until	until	SCONJ
inlawrev-18007	795	19	federal	federal	ADJ
inlawrev-18007	795	20	or	or	CCONJ
inlawrev-18007	795	21	state	state	NOUN
inlawrev-18007	795	22	tax	tax	NOUN
inlawrev-18007	795	23	authorities	authority	NOUN
inlawrev-18007	795	24	(	(	PUNCT
inlawrev-18007	795	25	or	or	CCONJ
inlawrev-18007	795	26	legislatures	legislature	NOUN
inlawrev-18007	795	27	)	)	PUNCT
inlawrev-18007	795	28	assert	assert	VERB
inlawrev-18007	795	29	the	the	DET
inlawrev-18007	795	30	preeminence	preeminence	NOUN
inlawrev-18007	795	31	of	of	ADP
inlawrev-18007	795	32	a	a	DET
inlawrev-18007	795	33	tax	tax	NOUN
inlawrev-18007	795	34	policy	policy	NOUN
inlawrev-18007	795	35	favoring	favor	VERB
inlawrev-18007	795	36	the	the	DET
inlawrev-18007	795	37	protection	protection	NOUN
inlawrev-18007	795	38	of	of	ADP
inlawrev-18007	795	39	all	all	PRON
inlawrev-18007	795	40	of	of	ADP
inlawrev-18007	795	41	a	a	DET
inlawrev-18007	795	42	nim	nim	PROPN
inlawrev-18007	795	43	crut	crut	PROPN
inlawrev-18007	795	44	’s	’s	PART
inlawrev-18007	795	45	principal	principal	NOUN
inlawrev-18007	795	46	.	.	PUNCT
inlawrev-18007	796	1	d.	d.	PROPN
inlawrev-18007	796	2	the	the	DET
inlawrev-18007	796	3	proposed	propose	VERB
inlawrev-18007	796	4	change	change	NOUN
inlawrev-18007	796	5	is	be	AUX
inlawrev-18007	796	6	consistent	consistent	ADJ
inlawrev-18007	796	7	with	with	ADP
inlawrev-18007	796	8	indiana	indiana	PROPN
inlawrev-18007	796	9	’s	’s	PART
inlawrev-18007	796	10	favorable	favorable	ADJ
inlawrev-18007	796	11	stance	stance	NOUN
inlawrev-18007	796	12	toward	toward	ADP
inlawrev-18007	796	13	nim	nim	PROPN
inlawrev-18007	796	14	cruts	crut	NOUN
inlawrev-18007	796	15	the	the	DET
inlawrev-18007	796	16	proposed	propose	VERB
inlawrev-18007	796	17	amendment	amendment	NOUN
inlawrev-18007	796	18	to	to	ADP
inlawrev-18007	796	19	indiana	indiana	PROPN
inlawrev-18007	796	20	code	code	PROPN
inlawrev-18007	796	21	section	section	NOUN
inlawrev-18007	796	22	30	30	NUM
inlawrev-18007	796	23	-	-	SYM
inlawrev-18007	796	24	2	2	NUM
inlawrev-18007	796	25	-	-	PUNCT
inlawrev-18007	796	26	14	14	NUM
inlawrev-18007	796	27	-	-	PUNCT
inlawrev-18007	796	28	15(c)(4	15(c)(4	NUM
inlawrev-18007	796	29	)	)	PUNCT
inlawrev-18007	796	30	is	be	AUX
inlawrev-18007	796	31	consistent	consistent	ADJ
inlawrev-18007	796	32	with	with	ADP
inlawrev-18007	796	33	the	the	DET
inlawrev-18007	796	34	beneficial	beneficial	ADJ
inlawrev-18007	796	35	treatment	treatment	NOUN
inlawrev-18007	796	36	indiana	indiana	PROPN
inlawrev-18007	796	37	has	have	AUX
inlawrev-18007	796	38	afforded	afford	VERB
inlawrev-18007	796	39	nim	nim	PROPN
inlawrev-18007	796	40	cruts	crut	NOUN
inlawrev-18007	796	41	historically	historically	ADV
inlawrev-18007	796	42	.	.	PUNCT
inlawrev-18007	797	1	indiana	indiana	PROPN
inlawrev-18007	797	2	made	make	VERB
inlawrev-18007	797	3	two	two	NUM
inlawrev-18007	797	4	nim	nim	PROPN
inlawrev-18007	797	5	cru	cru	PROPN
inlawrev-18007	797	6	t	t	PROPN
inlawrev-18007	797	7	-	-	PUNCT
inlawrev-18007	797	8	friendly	friendly	ADJ
inlawrev-18007	797	9	changes	change	NOUN
inlawrev-18007	797	10	to	to	ADP
inlawrev-18007	797	11	upaia	upaia	ADJ
inlawrev-18007	797	12	1997	1997	NUM
inlawrev-18007	797	13	when	when	SCONJ
inlawrev-18007	797	14	it	it	PRON
inlawrev-18007	797	15	enacted	enact	VERB
inlawrev-18007	797	16	the	the	DET
inlawrev-18007	797	17	indiana	indiana	PROPN
inlawrev-18007	797	18	act	act	PROPN
inlawrev-18007	797	19	in	in	ADP
inlawrev-18007	797	20	2002	2002	NUM
inlawrev-18007	797	21	.	.	PUNCT
inlawrev-18007	798	1	the	the	DET
inlawrev-18007	798	2	indiana	indiana	PROPN
inlawrev-18007	798	3	general	general	PROPN
inlawrev-18007	798	4	assembly152	assembly152	PROPN
inlawrev-18007	798	5	amended	amend	VERB
inlawrev-18007	798	6	upaia	upaia	ADJ
inlawrev-18007	798	7	1997	1997	NUM
inlawrev-18007	798	8	section	section	NOUN
inlawrev-18007	798	9	406	406	NUM
inlawrev-18007	798	10	(	(	PUNCT
inlawrev-18007	798	11	relating	relate	VERB
inlawrev-18007	798	12	to	to	ADP
inlawrev-18007	798	13	debt	debt	NOUN
inlawrev-18007	798	14	instruments	instrument	NOUN
inlawrev-18007	798	15	)	)	PUNCT
inlawrev-18007	798	16	by	by	ADP
inlawrev-18007	798	17	adding	add	VERB
inlawrev-18007	798	18	the	the	DET
inlawrev-18007	798	19	following	follow	VERB
inlawrev-18007	798	20	subsection	subsection	NOUN
inlawrev-18007	798	21	:	:	PUNCT
inlawrev-18007	798	22	(	(	PUNCT
inlawrev-18007	798	23	c	c	X
inlawrev-18007	798	24	)	)	PUNCT
inlawrev-18007	798	25	notwithstanding	notwithstanding	ADP
inlawrev-18007	798	26	any	any	DET
inlawrev-18007	798	27	other	other	ADJ
inlawrev-18007	798	28	provision	provision	NOUN
inlawrev-18007	798	29	of	of	ADP
inlawrev-18007	798	30	this	this	DET
inlawrev-18007	798	31	section	section	NOUN
inlawrev-18007	798	32	,	,	PUNCT
inlawrev-18007	798	33	when	when	SCONJ
inlawrev-18007	798	34	an	an	DET
inlawrev-18007	798	35	obligation	obligation	NOUN
inlawrev-18007	798	36	described	describe	VERB
inlawrev-18007	798	37	in	in	ADP
inlawrev-18007	798	38	this	this	DET
inlawrev-18007	798	39	section	section	NOUN
inlawrev-18007	798	40	is	be	AUX
inlawrev-18007	798	41	held	hold	VERB
inlawrev-18007	798	42	as	as	ADP
inlawrev-18007	798	43	an	an	DET
inlawrev-18007	798	44	asset	asset	NOUN
inlawrev-18007	798	45	of	of	ADP
inlawrev-18007	798	46	a	a	DET
inlawrev-18007	798	47	charitable	charitable	ADJ
inlawrev-18007	798	48	remainder	remainder	NOUN
inlawrev-18007	798	49	trust	trust	NOUN
inlawrev-18007	798	50	,	,	PUNCT
inlawrev-18007	798	51	an	an	DET
inlawrev-18007	798	52	increase	increase	NOUN
inlawrev-18007	798	53	in	in	ADP
inlawrev-18007	798	54	the	the	DET
inlawrev-18007	798	55	value	value	NOUN
inlawrev-18007	798	56	of	of	ADP
inlawrev-18007	798	57	the	the	DET
inlawrev-18007	798	58	obligation	obligation	NOUN
inlawrev-18007	798	59	over	over	ADP
inlawrev-18007	798	60	the	the	DET
inlawrev-18007	798	61	value	value	NOUN
inlawrev-18007	798	62	of	of	ADP
inlawrev-18007	798	63	the	the	DET
inlawrev-18007	798	64	obligation	obligation	NOUN
inlawrev-18007	798	65	at	at	ADP
inlawrev-18007	798	66	the	the	DET
inlawrev-18007	798	67	time	time	NOUN
inlawrev-18007	798	68	of	of	ADP
inlawrev-18007	798	69	acquisition	acquisition	NOUN
inlawrev-18007	798	70	by	by	ADP
inlawrev-18007	798	71	the	the	DET
inlawrev-18007	798	72	trust	trust	NOUN
inlawrev-18007	798	73	is	be	AUX
inlawrev-18007	798	74	distributable	distributable	ADJ
inlawrev-18007	798	75	as	as	ADP
inlawrev-18007	798	76	income	income	NOUN
inlawrev-18007	798	77	.	.	PUNCT
inlawrev-18007	799	1	for	for	ADP
inlawrev-18007	799	2	purposes	purpose	NOUN
inlawrev-18007	799	3	of	of	ADP
inlawrev-18007	799	4	this	this	DET
inlawrev-18007	799	5	subsection	subsection	NOUN
inlawrev-18007	799	6	,	,	PUNCT
inlawrev-18007	799	7	the	the	DET
inlawrev-18007	799	8	increase	increase	NOUN
inlawrev-18007	799	9	in	in	ADP
inlawrev-18007	799	10	value	value	NOUN
inlawrev-18007	799	11	is	be	AUX
inlawrev-18007	799	12	available	available	ADJ
inlawrev-18007	799	13	for	for	ADP
inlawrev-18007	799	14	distribution	distribution	NOUN
inlawrev-18007	799	15	only	only	ADV
inlawrev-18007	799	16	when	when	SCONJ
inlawrev-18007	799	17	the	the	DET
inlawrev-18007	799	18	trustee	trustee	NOUN
inlawrev-18007	799	19	receives	receive	VERB
inlawrev-18007	799	20	cash	cash	NOUN
inlawrev-18007	799	21	on	on	ADP
inlawrev-18007	799	22	account	account	NOUN
inlawrev-18007	799	23	of	of	ADP
inlawrev-18007	799	24	the	the	DET
inlawrev-18007	799	25	obligation.153	obligation.153	NOUN
inlawrev-18007	799	26	this	this	DET
inlawrev-18007	799	27	provision	provision	NOUN
inlawrev-18007	799	28	ensures	ensure	VERB
inlawrev-18007	799	29	that	that	SCONJ
inlawrev-18007	799	30	the	the	DET
inlawrev-18007	799	31	increase	increase	NOUN
inlawrev-18007	799	32	in	in	ADP
inlawrev-18007	799	33	value	value	NOUN
inlawrev-18007	799	34	of	of	ADP
inlawrev-18007	799	35	an	an	DET
inlawrev-18007	799	36	obligation	obligation	NOUN
inlawrev-18007	799	37	,	,	PUNCT
inlawrev-18007	799	38	such	such	ADJ
inlawrev-18007	799	39	as	as	ADP
inlawrev-18007	799	40	an	an	DET
inlawrev-18007	799	41	original	original	ADJ
inlawrev-18007	799	42	issue	issue	NOUN
inlawrev-18007	799	43	discount	discount	NOUN
inlawrev-18007	799	44	bond	bond	NOUN
inlawrev-18007	799	45	(	(	PUNCT
inlawrev-18007	799	46	e.g.	e.g.	ADV
inlawrev-18007	799	47	,	,	PUNCT
inlawrev-18007	799	48	a	a	DET
inlawrev-18007	799	49	zero	zero	NUM
inlawrev-18007	799	50	-	-	PUNCT
inlawrev-18007	799	51	coupon	coupon	NOUN
inlawrev-18007	799	52	bond	bond	NOUN
inlawrev-18007	799	53	)	)	PUNCT
inlawrev-18007	799	54	,	,	PUNCT
inlawrev-18007	799	55	is	be	AUX
inlawrev-18007	799	56	allocable	allocable	ADJ
inlawrev-18007	799	57	to	to	ADP
inlawrev-18007	799	58	income	income	VERB
inlawrev-18007	799	59	,	,	PUNCT
inlawrev-18007	799	60	but	but	CCONJ
inlawrev-18007	799	61	only	only	ADV
inlawrev-18007	799	62	when	when	SCONJ
inlawrev-18007	799	63	the	the	DET
inlawrev-18007	799	64	trustee	trustee	NOUN
inlawrev-18007	799	65	receives	receive	VERB
inlawrev-18007	799	66	cash	cash	NOUN
inlawrev-18007	799	67	on	on	ADP
inlawrev-18007	799	68	account	account	NOUN
inlawrev-18007	799	69	of	of	ADP
inlawrev-18007	799	70	the	the	DET
inlawrev-18007	799	71	obligation	obligation	NOUN
inlawrev-18007	799	72	,	,	PUNCT
inlawrev-18007	799	73	typically	typically	ADV
inlawrev-18007	799	74	as	as	ADP
inlawrev-18007	799	75	a	a	DET
inlawrev-18007	799	76	result	result	NOUN
inlawrev-18007	799	77	of	of	ADP
inlawrev-18007	799	78	the	the	DET
inlawrev-18007	799	79	sale	sale	NOUN
inlawrev-18007	799	80	or	or	CCONJ
inlawrev-18007	799	81	maturity	maturity	NOUN
inlawrev-18007	799	82	of	of	ADP
inlawrev-18007	799	83	the	the	DET
inlawrev-18007	799	84	bond	bond	NOUN
inlawrev-18007	799	85	.	.	PUNCT
inlawrev-18007	800	1	similarly	similarly	ADV
inlawrev-18007	800	2	,	,	PUNCT
inlawrev-18007	800	3	the	the	DET
inlawrev-18007	800	4	indiana	indiana	PROPN
inlawrev-18007	800	5	general	general	PROPN
inlawrev-18007	800	6	assembly	assembly	PROPN
inlawrev-18007	800	7	amended	amend	VERB
inlawrev-18007	800	8	upaia	upaia	ADJ
inlawrev-18007	800	9	1997	1997	NUM
inlawrev-18007	800	10	section	section	NOUN
inlawrev-18007	800	11	409	409	NUM
inlawrev-18007	800	12	by	by	ADP
inlawrev-18007	800	13	adding	add	VERB
inlawrev-18007	800	14	the	the	DET
inlawrev-18007	800	15	following	follow	VERB
inlawrev-18007	800	16	subsection	subsection	NOUN
inlawrev-18007	800	17	:	:	PUNCT
inlawrev-18007	800	18	151	151	NUM
inlawrev-18007	800	19	.	.	PUNCT
inlawrev-18007	801	1	see	see	VERB
inlawrev-18007	801	2	supra	supra	PROPN
inlawrev-18007	801	3	part	part	NOUN
inlawrev-18007	801	4	ii.c.4.(a)(3	ii.c.4.(a)(3	NOUN
inlawrev-18007	801	5	)	)	PUNCT
inlawrev-18007	801	6	.	.	PUNCT
inlawrev-18007	802	1	152	152	NUM
inlawrev-18007	802	2	.	.	PUNCT
inlawrev-18007	803	1	the	the	DET
inlawrev-18007	803	2	author	author	NOUN
inlawrev-18007	803	3	’s	’s	PART
inlawrev-18007	803	4	employer	employer	NOUN
inlawrev-18007	803	5	,	,	PUNCT
inlawrev-18007	803	6	renaissance	renaissance	PROPN
inlawrev-18007	803	7	administration	administration	PROPN
inlawrev-18007	803	8	llc	llc	PROPN
inlawrev-18007	803	9	(	(	PUNCT
inlawrev-18007	803	10	but	but	CCONJ
inlawrev-18007	803	11	not	not	PART
inlawrev-18007	803	12	the	the	DET
inlawrev-18007	803	13	author	author	NOUN
inlawrev-18007	803	14	)	)	PUNCT
inlawrev-18007	803	15	played	play	VERB
inlawrev-18007	803	16	a	a	DET
inlawrev-18007	803	17	role	role	NOUN
inlawrev-18007	803	18	in	in	ADP
inlawrev-18007	803	19	recommending	recommend	VERB
inlawrev-18007	803	20	these	these	DET
inlawrev-18007	803	21	changes	change	NOUN
inlawrev-18007	803	22	to	to	ADP
inlawrev-18007	803	23	the	the	DET
inlawrev-18007	803	24	indiana	indiana	PROPN
inlawrev-18007	803	25	general	general	PROPN
inlawrev-18007	803	26	assembly	assembly	PROPN
inlawrev-18007	803	27	through	through	ADP
inlawrev-18007	803	28	the	the	DET
inlawrev-18007	803	29	participation	participation	NOUN
inlawrev-18007	803	30	of	of	ADP
inlawrev-18007	803	31	its	its	PRON
inlawrev-18007	803	32	in	in	ADP
inlawrev-18007	803	33	-	-	PUNCT
inlawrev-18007	803	34	house	house	NOUN
inlawrev-18007	803	35	counsel	counsel	NOUN
inlawrev-18007	803	36	as	as	ADP
inlawrev-18007	803	37	a	a	DET
inlawrev-18007	803	38	member	member	NOUN
inlawrev-18007	803	39	of	of	ADP
inlawrev-18007	803	40	the	the	DET
inlawrev-18007	803	41	probate	probate	NOUN
inlawrev-18007	803	42	,	,	PUNCT
inlawrev-18007	803	43	trust	trust	NOUN
inlawrev-18007	803	44	,	,	PUNCT
inlawrev-18007	803	45	and	and	CCONJ
inlawrev-18007	803	46	real	real	ADJ
inlawrev-18007	803	47	property	property	NOUN
inlawrev-18007	803	48	section	section	NOUN
inlawrev-18007	803	49	of	of	ADP
inlawrev-18007	803	50	the	the	DET
inlawrev-18007	803	51	indiana	indiana	PROPN
inlawrev-18007	803	52	state	state	PROPN
inlawrev-18007	803	53	bar	bar	PROPN
inlawrev-18007	803	54	association	association	NOUN
inlawrev-18007	803	55	.	.	PUNCT
inlawrev-18007	804	1	153	153	NUM
inlawrev-18007	804	2	.	.	PUNCT
inlawrev-18007	805	1	ind	ind	PROPN
inlawrev-18007	805	2	.	.	PUNCT
inlawrev-18007	806	1	code	code	PROPN
inlawrev-18007	806	2	§	§	PROPN
inlawrev-18007	806	3	30	30	NUM
inlawrev-18007	806	4	-	-	SYM
inlawrev-18007	806	5	2	2	NUM
inlawrev-18007	806	6	-	-	PUNCT
inlawrev-18007	806	7	14	14	NUM
inlawrev-18007	806	8	-	-	PUNCT
inlawrev-18007	806	9	28(c	28(c	NUM
inlawrev-18007	806	10	)	)	PUNCT
inlawrev-18007	806	11	(	(	PUNCT
inlawrev-18007	806	12	emphasis	emphasis	NOUN
inlawrev-18007	806	13	added	add	VERB
inlawrev-18007	806	14	)	)	PUNCT
inlawrev-18007	806	15	.	.	PUNCT
inlawrev-18007	807	1	the	the	DET
inlawrev-18007	807	2	statute	statute	NOUN
inlawrev-18007	807	3	refers	refer	VERB
inlawrev-18007	807	4	to	to	ADP
inlawrev-18007	807	5	“	"	PUNCT
inlawrev-18007	807	6	charitable	charitable	ADJ
inlawrev-18007	807	7	remainder	remainder	NOUN
inlawrev-18007	807	8	trusts	trust	NOUN
inlawrev-18007	807	9	”	"	PUNCT
inlawrev-18007	807	10	and	and	CCONJ
inlawrev-18007	807	11	not	not	PART
inlawrev-18007	807	12	specifically	specifically	ADV
inlawrev-18007	807	13	to	to	ADP
inlawrev-18007	807	14	nimcruts	nimcrut	NOUN
inlawrev-18007	807	15	.	.	PUNCT
inlawrev-18007	808	1	however	however	ADV
inlawrev-18007	808	2	,	,	PUNCT
inlawrev-18007	808	3	because	because	SCONJ
inlawrev-18007	808	4	nimcruts	nimcrut	NOUN
inlawrev-18007	808	5	are	be	AUX
inlawrev-18007	808	6	the	the	DET
inlawrev-18007	808	7	only	only	ADJ
inlawrev-18007	808	8	variety	variety	NOUN
inlawrev-18007	808	9	of	of	ADP
inlawrev-18007	808	10	charitable	charitable	ADJ
inlawrev-18007	808	11	remainder	remainder	NOUN
inlawrev-18007	808	12	trust	trust	NOUN
inlawrev-18007	808	13	that	that	PRON
inlawrev-18007	808	14	determines	determine	VERB
inlawrev-18007	808	15	income	income	NOUN
inlawrev-18007	808	16	beneficiary	beneficiary	NOUN
inlawrev-18007	808	17	payments	payment	NOUN
inlawrev-18007	808	18	by	by	ADP
inlawrev-18007	808	19	reference	reference	NOUN
inlawrev-18007	808	20	to	to	PART
inlawrev-18007	808	21	trust	trust	VERB
inlawrev-18007	808	22	income	income	NOUN
inlawrev-18007	808	23	,	,	PUNCT
inlawrev-18007	808	24	this	this	DET
inlawrev-18007	808	25	provision	provision	NOUN
inlawrev-18007	808	26	is	be	AUX
inlawrev-18007	808	27	effectively	effectively	ADV
inlawrev-18007	808	28	targeted	target	VERB
inlawrev-18007	808	29	at	at	ADP
inlawrev-18007	808	30	nimcruts	nimcrut	NOUN
inlawrev-18007	808	31	.	.	PUNCT
inlawrev-18007	809	1	868	868	NUM
inlawrev-18007	809	2	indiana	indiana	PROPN
inlawrev-18007	809	3	law	law	PROPN
inlawrev-18007	809	4	review	review	NOUN
inlawrev-18007	809	5	[	[	X
inlawrev-18007	809	6	vol	vol	NOUN
inlawrev-18007	809	7	.	.	PUNCT
inlawrev-18007	809	8	45:841	45:841	NUM
inlawrev-18007	809	9	(	(	PUNCT
inlawrev-18007	809	10	g	g	NOUN
inlawrev-18007	809	11	)	)	PUNCT
inlawrev-18007	809	12	notwithstanding	notwithstanding	ADP
inlawrev-18007	809	13	any	any	DET
inlawrev-18007	809	14	other	other	ADJ
inlawrev-18007	809	15	provision	provision	NOUN
inlawrev-18007	809	16	of	of	ADP
inlawrev-18007	809	17	this	this	DET
inlawrev-18007	809	18	section	section	NOUN
inlawrev-18007	809	19	,	,	PUNCT
inlawrev-18007	809	20	when	when	SCONJ
inlawrev-18007	809	21	a	a	DET
inlawrev-18007	809	22	private	private	ADJ
inlawrev-18007	809	23	or	or	CCONJ
inlawrev-18007	809	24	commercial	commercial	ADJ
inlawrev-18007	809	25	deferred	defer	VERB
inlawrev-18007	809	26	annuity	annuity	NOUN
inlawrev-18007	809	27	is	be	AUX
inlawrev-18007	809	28	held	hold	VERB
inlawrev-18007	809	29	as	as	ADP
inlawrev-18007	809	30	an	an	DET
inlawrev-18007	809	31	asset	asset	NOUN
inlawrev-18007	809	32	of	of	ADP
inlawrev-18007	809	33	a	a	DET
inlawrev-18007	809	34	charitable	charitable	ADJ
inlawrev-18007	809	35	remainder	remainder	NOUN
inlawrev-18007	809	36	trust	trust	NOUN
inlawrev-18007	809	37	,	,	PUNCT
inlawrev-18007	809	38	an	an	DET
inlawrev-18007	809	39	increase	increase	NOUN
inlawrev-18007	809	40	in	in	ADP
inlawrev-18007	809	41	the	the	DET
inlawrev-18007	809	42	value	value	NOUN
inlawrev-18007	809	43	of	of	ADP
inlawrev-18007	809	44	the	the	DET
inlawrev-18007	809	45	obligation	obligation	NOUN
inlawrev-18007	809	46	over	over	ADP
inlawrev-18007	809	47	the	the	DET
inlawrev-18007	809	48	value	value	NOUN
inlawrev-18007	809	49	of	of	ADP
inlawrev-18007	809	50	the	the	DET
inlawrev-18007	809	51	obligation	obligation	NOUN
inlawrev-18007	809	52	at	at	ADP
inlawrev-18007	809	53	the	the	DET
inlawrev-18007	809	54	time	time	NOUN
inlawrev-18007	809	55	of	of	ADP
inlawrev-18007	809	56	the	the	DET
inlawrev-18007	809	57	acquisition	acquisition	NOUN
inlawrev-18007	809	58	by	by	ADP
inlawrev-18007	809	59	the	the	DET
inlawrev-18007	809	60	trust	trust	NOUN
inlawrev-18007	809	61	is	be	AUX
inlawrev-18007	809	62	distributable	distributable	ADJ
inlawrev-18007	809	63	as	as	ADP
inlawrev-18007	809	64	income	income	NOUN
inlawrev-18007	809	65	.	.	PUNCT
inlawrev-18007	810	1	for	for	ADP
inlawrev-18007	810	2	purposes	purpose	NOUN
inlawrev-18007	810	3	of	of	ADP
inlawrev-18007	810	4	this	this	DET
inlawrev-18007	810	5	subsection	subsection	NOUN
inlawrev-18007	810	6	,	,	PUNCT
inlawrev-18007	810	7	the	the	DET
inlawrev-18007	810	8	increase	increase	NOUN
inlawrev-18007	810	9	in	in	ADP
inlawrev-18007	810	10	value	value	NOUN
inlawrev-18007	810	11	is	be	AUX
inlawrev-18007	810	12	available	available	ADJ
inlawrev-18007	810	13	for	for	ADP
inlawrev-18007	810	14	distribution	distribution	NOUN
inlawrev-18007	810	15	only	only	ADV
inlawrev-18007	810	16	when	when	SCONJ
inlawrev-18007	810	17	the	the	DET
inlawrev-18007	810	18	trustee	trustee	NOUN
inlawrev-18007	810	19	exercises	exercise	VERB
inlawrev-18007	810	20	a	a	DET
inlawrev-18007	810	21	right	right	NOUN
inlawrev-18007	810	22	of	of	ADP
inlawrev-18007	810	23	withdrawal	withdrawal	NOUN
inlawrev-18007	810	24	or	or	CCONJ
inlawrev-18007	810	25	otherwise	otherwise	ADV
inlawrev-18007	810	26	receives	receive	VERB
inlawrev-18007	810	27	cash	cash	NOUN
inlawrev-18007	810	28	on	on	ADP
inlawrev-18007	810	29	account	account	NOUN
inlawrev-18007	810	30	of	of	ADP
inlawrev-18007	810	31	the	the	DET
inlawrev-18007	810	32	obligation.154	obligation.154	NOUN
inlawrev-18007	810	33	this	this	DET
inlawrev-18007	810	34	provision	provision	NOUN
inlawrev-18007	810	35	ensures	ensure	VERB
inlawrev-18007	810	36	that	that	SCONJ
inlawrev-18007	810	37	the	the	DET
inlawrev-18007	810	38	increase	increase	NOUN
inlawrev-18007	810	39	in	in	ADP
inlawrev-18007	810	40	value	value	NOUN
inlawrev-18007	810	41	of	of	ADP
inlawrev-18007	810	42	an	an	DET
inlawrev-18007	810	43	obligation	obligation	NOUN
inlawrev-18007	810	44	,	,	PUNCT
inlawrev-18007	810	45	such	such	ADJ
inlawrev-18007	810	46	as	as	ADP
inlawrev-18007	810	47	a	a	DET
inlawrev-18007	810	48	com	com	NOUN
inlawrev-18007	810	49	m	m	NOUN
inlawrev-18007	810	50	ercial	ercial	ADJ
inlawrev-18007	810	51	deferred	defer	VERB
inlawrev-18007	810	52	annuity	annuity	NOUN
inlawrev-18007	810	53	,	,	PUNCT
inlawrev-18007	810	54	is	be	AUX
inlawrev-18007	810	55	allocable	allocable	ADJ
inlawrev-18007	810	56	to	to	ADP
inlawrev-18007	810	57	income	income	VERB
inlawrev-18007	810	58	,	,	PUNCT
inlawrev-18007	810	59	but	but	CCONJ
inlawrev-18007	810	60	only	only	ADV
inlawrev-18007	810	61	when	when	SCONJ
inlawrev-18007	810	62	the	the	DET
inlawrev-18007	810	63	trustee	trustee	NOUN
inlawrev-18007	810	64	receives	receive	VERB
inlawrev-18007	810	65	cash	cash	NOUN
inlawrev-18007	810	66	on	on	ADP
inlawrev-18007	810	67	account	account	NOUN
inlawrev-18007	810	68	of	of	ADP
inlawrev-18007	810	69	the	the	DET
inlawrev-18007	810	70	obligation	obligation	NOUN
inlawrev-18007	810	71	.	.	PUNCT
inlawrev-18007	811	1	the	the	DET
inlawrev-18007	811	2	proposed	propose	VERB
inlawrev-18007	811	3	amendment	amendment	NOUN
inlawrev-18007	811	4	is	be	AUX
inlawrev-18007	811	5	in	in	ADP
inlawrev-18007	811	6	line	line	NOUN
inlawrev-18007	811	7	with	with	ADP
inlawrev-18007	811	8	the	the	DET
inlawrev-18007	811	9	type	type	NOUN
inlawrev-18007	811	10	of	of	ADP
inlawrev-18007	811	11	incremental	incremental	ADJ
inlawrev-18007	811	12	benefits	benefit	NOUN
inlawrev-18007	811	13	accorded	accord	VERB
inlawrev-18007	811	14	charitable	charitable	ADJ
inlawrev-18007	811	15	remainder	remainder	NOUN
inlawrev-18007	811	16	trusts	trust	NOUN
inlawrev-18007	811	17	by	by	ADP
inlawrev-18007	811	18	these	these	DET
inlawrev-18007	811	19	two	two	NUM
inlawrev-18007	811	20	enacted	enact	VERB
inlawrev-18007	811	21	amendments	amendment	NOUN
inlawrev-18007	811	22	.	.	PUNCT
inlawrev-18007	812	1	in	in	ADP
inlawrev-18007	812	2	summary	summary	NOUN
inlawrev-18007	812	3	,	,	PUNCT
inlawrev-18007	812	4	the	the	DET
inlawrev-18007	812	5	proposed	propose	VERB
inlawrev-18007	812	6	amendment	amendment	NOUN
inlawrev-18007	812	7	to	to	ADP
inlawrev-18007	812	8	indiana	indiana	PROPN
inlawrev-18007	812	9	code	code	PROPN
inlawrev-18007	812	10	section	section	NOUN
inlawrev-18007	812	11	30	30	NUM
inlawrev-18007	812	12	-	-	SYM
inlawrev-18007	812	13	2	2	NUM
inlawrev-18007	812	14	-	-	SYM
inlawrev-18007	812	15	1415(c)(4	1415(c)(4	NUM
inlawrev-18007	812	16	)	)	PUNCT
inlawrev-18007	812	17	is	be	AUX
inlawrev-18007	812	18	consistent	consistent	ADJ
inlawrev-18007	812	19	with	with	ADP
inlawrev-18007	812	20	the	the	DET
inlawrev-18007	812	21	policies	policy	NOUN
inlawrev-18007	812	22	underlying	underlie	VERB
inlawrev-18007	812	23	the	the	DET
inlawrev-18007	812	24	prohibition	prohibition	NOUN
inlawrev-18007	812	25	on	on	ADP
inlawrev-18007	812	26	adjustments	adjustment	NOUN
inlawrev-18007	812	27	from	from	ADP
inlawrev-18007	812	28	amounts	amount	NOUN
inlawrev-18007	812	29	permanently	permanently	ADV
inlawrev-18007	812	30	set	set	VERB
inlawrev-18007	812	31	aside	aside	ADV
inlawrev-18007	812	32	for	for	ADP
inlawrev-18007	812	33	charitable	charitable	ADJ
inlawrev-18007	812	34	purposes	purpose	NOUN
inlawrev-18007	812	35	.	.	PUNCT
inlawrev-18007	813	1	m	m	VERB
inlawrev-18007	813	2	oreover	oreover	ADJ
inlawrev-18007	813	3	the	the	DET
inlawrev-18007	813	4	proposed	propose	VERB
inlawrev-18007	813	5	amendment	amendment	NOUN
inlawrev-18007	813	6	is	be	AUX
inlawrev-18007	813	7	in	in	ADP
inlawrev-18007	813	8	harmony	harmony	NOUN
inlawrev-18007	813	9	with	with	ADP
inlawrev-18007	813	10	the	the	DET
inlawrev-18007	813	11	irs	irs	PROPN
inlawrev-18007	813	12	’s	’s	PART
inlawrev-18007	813	13	position	position	NOUN
inlawrev-18007	813	14	on	on	ADP
inlawrev-18007	813	15	an	an	DET
inlawrev-18007	813	16	exercise	exercise	NOUN
inlawrev-18007	813	17	of	of	ADP
inlawrev-18007	813	18	the	the	DET
inlawrev-18007	813	19	power	power	NOUN
inlawrev-18007	813	20	to	to	PART
inlawrev-18007	813	21	adjust	adjust	VERB
inlawrev-18007	813	22	by	by	ADP
inlawrev-18007	813	23	a	a	DET
inlawrev-18007	813	24	n	n	NOUN
inlawrev-18007	813	25	i	i	PRON
inlawrev-18007	813	26	m	m	PROPN
inlawrev-18007	813	27	crut	crut	NOUN
inlawrev-18007	813	28	trustee	trustee	NOUN
inlawrev-18007	813	29	.	.	PUNCT
inlawrev-18007	814	1	furthermore	furthermore	ADV
inlawrev-18007	814	2	,	,	PUNCT
inlawrev-18007	814	3	the	the	DET
inlawrev-18007	814	4	proposed	propose	VERB
inlawrev-18007	814	5	amendment	amendment	NOUN
inlawrev-18007	814	6	resolves	resolve	VERB
inlawrev-18007	814	7	a	a	DET
inlawrev-18007	814	8	conflict	conflict	NOUN
inlawrev-18007	814	9	in	in	ADP
inlawrev-18007	814	10	the	the	DET
inlawrev-18007	814	11	duties	duty	NOUN
inlawrev-18007	814	12	a	a	DET
inlawrev-18007	814	13	nim	nim	PROPN
inlawrev-18007	814	14	cru	cru	PROPN
inlawrev-18007	814	15	t	t	PROPN
inlawrev-18007	814	16	trustee	trustee	NOUN
inlawrev-18007	814	17	owes	owe	VERB
inlawrev-18007	814	18	trust	trust	NOUN
inlawrev-18007	814	19	beneficiaries	beneficiary	NOUN
inlawrev-18007	814	20	.	.	PUNCT
inlawrev-18007	815	1	finally	finally	ADV
inlawrev-18007	815	2	,	,	PUNCT
inlawrev-18007	815	3	the	the	DET
inlawrev-18007	815	4	proposed	propose	VERB
inlawrev-18007	815	5	amendment	amendment	NOUN
inlawrev-18007	815	6	is	be	AUX
inlawrev-18007	815	7	consistent	consistent	ADJ
inlawrev-18007	815	8	with	with	ADP
inlawrev-18007	815	9	indiana	indiana	PROPN
inlawrev-18007	815	10	’s	’s	PART
inlawrev-18007	815	11	historically	historically	ADV
inlawrev-18007	815	12	favorable	favorable	ADJ
inlawrev-18007	815	13	treatment	treatment	NOUN
inlawrev-18007	815	14	of	of	ADP
inlawrev-18007	815	15	nim	nim	PROPN
inlawrev-18007	815	16	cruts	cruts	PROPN
inlawrev-18007	815	17	.	.	PUNCT
inlawrev-18007	816	1	c	c	PROPN
inlawrev-18007	816	2	onclusion	onclusion	NOUN
inlawrev-18007	816	3	based	base	VERB
inlawrev-18007	816	4	on	on	ADP
inlawrev-18007	816	5	the	the	DET
inlawrev-18007	816	6	foregoing	forego	VERB
inlawrev-18007	816	7	analysis	analysis	NOUN
inlawrev-18007	816	8	,	,	PUNCT
inlawrev-18007	816	9	an	an	DET
inlawrev-18007	816	10	indiana	indiana	PROPN
inlawrev-18007	816	11	nim	nim	PROPN
inlawrev-18007	816	12	crut	crut	PROPN
inlawrev-18007	816	13	trustee	trustee	NOUN
inlawrev-18007	816	14	can	can	AUX
inlawrev-18007	816	15	exercise	exercise	VERB
inlawrev-18007	816	16	the	the	DET
inlawrev-18007	816	17	power	power	NOUN
inlawrev-18007	816	18	to	to	PART
inlawrev-18007	816	19	adjust	adjust	VERB
inlawrev-18007	816	20	.	.	PUNCT
inlawrev-18007	817	1	h	h	NOUN
inlawrev-18007	817	2	owever	owever	NOUN
inlawrev-18007	817	3	,	,	PUNCT
inlawrev-18007	817	4	the	the	DET
inlawrev-18007	817	5	lack	lack	NOUN
inlawrev-18007	817	6	of	of	ADP
inlawrev-18007	817	7	explicit	explicit	ADJ
inlawrev-18007	817	8	statutory	statutory	ADJ
inlawrev-18007	817	9	authority	authority	NOUN
inlawrev-18007	817	10	or	or	CCONJ
inlawrev-18007	817	11	case	case	NOUN
inlawrev-18007	817	12	law	law	NOUN
inlawrev-18007	817	13	that	that	PRON
inlawrev-18007	817	14	explicitly	explicitly	ADV
inlawrev-18007	817	15	addresses	address	VERB
inlawrev-18007	817	16	the	the	DET
inlawrev-18007	817	17	use	use	NOUN
inlawrev-18007	817	18	of	of	ADP
inlawrev-18007	817	19	the	the	DET
inlawrev-18007	817	20	power	power	NOUN
inlawrev-18007	817	21	to	to	PART
inlawrev-18007	817	22	adjust	adjust	VERB
inlawrev-18007	817	23	by	by	ADP
inlawrev-18007	817	24	nim	nim	PROPN
inlawrev-18007	817	25	crut	crut	PROPN
inlawrev-18007	817	26	trustees	trustee	NOUN
inlawrev-18007	817	27	is	be	AUX
inlawrev-18007	817	28	likely	likely	ADJ
inlawrev-18007	817	29	to	to	PART
inlawrev-18007	817	30	cause	cause	VERB
inlawrev-18007	817	31	trustees	trustee	NOUN
inlawrev-18007	817	32	to	to	PART
inlawrev-18007	817	33	hesitate	hesitate	VERB
inlawrev-18007	817	34	to	to	PART
inlawrev-18007	817	35	exercise	exercise	VERB
inlawrev-18007	817	36	the	the	DET
inlawrev-18007	817	37	power	power	NOUN
inlawrev-18007	817	38	to	to	PART
inlawrev-18007	817	39	adjust	adjust	VERB
inlawrev-18007	817	40	.	.	PUNCT
inlawrev-18007	818	1	the	the	DET
inlawrev-18007	818	2	indiana	indiana	PROPN
inlawrev-18007	818	3	general	general	PROPN
inlawrev-18007	818	4	a	a	DET
inlawrev-18007	818	5	ssem	ssem	NOUN
inlawrev-18007	818	6	bly	bly	ADV
inlawrev-18007	818	7	should	should	AUX
inlawrev-18007	818	8	amend	amend	VERB
inlawrev-18007	818	9	indiana	indiana	PROPN
inlawrev-18007	818	10	code	code	PROPN
inlawrev-18007	818	11	section	section	NOUN
inlawrev-18007	818	12	30	30	NUM
inlawrev-18007	818	13	-	-	SYM
inlawrev-18007	818	14	2	2	NUM
inlawrev-18007	818	15	-	-	PUNCT
inlawrev-18007	818	16	14	14	NUM
inlawrev-18007	818	17	-	-	PUNCT
inlawrev-18007	818	18	15(c)(4	15(c)(4	NUM
inlawrev-18007	818	19	)	)	PUNCT
inlawrev-18007	818	20	to	to	PART
inlawrev-18007	818	21	explicitly	explicitly	ADV
inlawrev-18007	818	22	authorize	authorize	VERB
inlawrev-18007	818	23	the	the	DET
inlawrev-18007	818	24	exercise	exercise	NOUN
inlawrev-18007	818	25	of	of	ADP
inlawrev-18007	818	26	the	the	DET
inlawrev-18007	818	27	power	power	NOUN
inlawrev-18007	818	28	to	to	PART
inlawrev-18007	818	29	adjust	adjust	VERB
inlawrev-18007	818	30	by	by	ADP
inlawrev-18007	818	31	nim	nim	PROPN
inlawrev-18007	818	32	crut	crut	PROPN
inlawrev-18007	818	33	trustees	trustee	NOUN
inlawrev-18007	818	34	.	.	PUNCT
inlawrev-18007	819	1	indiana	indiana	PROPN
inlawrev-18007	819	2	has	have	AUX
inlawrev-18007	819	3	historically	historically	ADV
inlawrev-18007	819	4	shown	show	VERB
inlawrev-18007	819	5	leadership	leadership	NOUN
inlawrev-18007	819	6	in	in	ADP
inlawrev-18007	819	7	effecting	effect	VERB
inlawrev-18007	819	8	positive	positive	ADJ
inlawrev-18007	819	9	change	change	NOUN
inlawrev-18007	819	10	in	in	ADP
inlawrev-18007	819	11	principal	principal	NOUN
inlawrev-18007	819	12	and	and	CCONJ
inlawrev-18007	819	13	income	income	NOUN
inlawrev-18007	819	14	law	law	NOUN
inlawrev-18007	819	15	as	as	SCONJ
inlawrev-18007	819	16	it	it	PRON
inlawrev-18007	819	17	relates	relate	VERB
inlawrev-18007	819	18	to	to	ADP
inlawrev-18007	819	19	nim	nim	PROPN
inlawrev-18007	819	20	cruts	cruts	PROPN
inlawrev-18007	819	21	.	.	PUNCT
inlawrev-18007	820	1	the	the	DET
inlawrev-18007	820	2	proposed	propose	VERB
inlawrev-18007	820	3	amendment	amendment	NOUN
inlawrev-18007	820	4	furthers	further	VERB
inlawrev-18007	820	5	indiana	indiana	PROPN
inlawrev-18007	820	6	’s	’s	PROPN
inlawrev-18007	820	7	leadership	leadership	NOUN
inlawrev-18007	820	8	in	in	ADP
inlawrev-18007	820	9	this	this	DET
inlawrev-18007	820	10	arena	arena	NOUN
inlawrev-18007	820	11	.	.	PUNCT
inlawrev-18007	821	1	it	it	PRON
inlawrev-18007	821	2	is	be	AUX
inlawrev-18007	821	3	now	now	ADV
inlawrev-18007	821	4	up	up	ADP
inlawrev-18007	821	5	to	to	ADP
inlawrev-18007	821	6	the	the	DET
inlawrev-18007	821	7	indiana	indiana	PROPN
inlawrev-18007	821	8	legislature	legislature	NOUN
inlawrev-18007	821	9	to	to	PART
inlawrev-18007	821	10	make	make	VERB
inlawrev-18007	821	11	it	it	PRON
inlawrev-18007	821	12	clear	clear	ADJ
inlawrev-18007	821	13	that	that	SCONJ
inlawrev-18007	821	14	the	the	DET
inlawrev-18007	821	15	power	power	NOUN
inlawrev-18007	821	16	to	to	PART
inlawrev-18007	821	17	adjust	adjust	VERB
inlawrev-18007	821	18	is	be	AUX
inlawrev-18007	821	19	alive	alive	ADJ
inlawrev-18007	821	20	and	and	CCONJ
inlawrev-18007	821	21	well	well	ADV
inlawrev-18007	821	22	for	for	ADP
inlawrev-18007	821	23	indiana	indiana	PROPN
inlawrev-18007	821	24	’s	’s	PROPN
inlawrev-18007	821	25	nim	nim	PROPN
inlawrev-18007	821	26	crut	crut	PROPN
inlawrev-18007	821	27	trustees	trustee	NOUN
inlawrev-18007	821	28	.	.	PUNCT
inlawrev-18007	822	1	154	154	NUM
inlawrev-18007	822	2	.	.	PUNCT
inlawrev-18007	823	1	i	i	PRON
inlawrev-18007	823	2	d.	d.	PROPN
inlawrev-18007	823	3	§	§	PROPN
inlawrev-18007	823	4	30	30	NUM
inlawrev-18007	823	5	-	-	SYM
inlawrev-18007	823	6	2	2	NUM
inlawrev-18007	823	7	-	-	PUNCT
inlawrev-18007	823	8	14	14	NUM
inlawrev-18007	823	9	-	-	PUNCT
inlawrev-18007	823	10	31(g	31(g	NUM
inlawrev-18007	823	11	)	)	PUNCT
inlawrev-18007	823	12	(	(	PUNCT
inlawrev-18007	823	13	emphasis	emphasis	NOUN
inlawrev-18007	823	14	added	add	VERB
inlawrev-18007	823	15	)	)	PUNCT
inlawrev-18007	823	16	.	.	PUNCT