id	sid	tid	token	lemma	pos
inlawrev-2864	1	1	indiana	indiana	PROPN
inlawrev-2864	1	2	law	law	PROPN
inlawrev-2864	1	3	review	review	NOUN
inlawrev-2864	1	4	estate	estate	NOUN
inlawrev-2864	1	5	planning	planning	NOUN
inlawrev-2864	1	6	:	:	PUNCT
inlawrev-2864	1	7	the	the	DET
inlawrev-2864	1	8	use	use	NOUN
inlawrev-2864	1	9	of	of	ADP
inlawrev-2864	1	10	irrevocable	irrevocable	ADJ
inlawrev-2864	1	11	life	life	NOUN
inlawrev-2864	1	12	insurance	insurance	NOUN
inlawrev-2864	1	13	trusts	trust	VERB
inlawrev-2864	1	14	c.	c.	PROPN
inlawrev-2864	1	15	daniel	daniel	PROPN
inlawrev-2864	1	16	yates	yates	PROPN
inlawrev-2864	1	17	*	*	PROPN
inlawrev-2864	1	18	michael	michael	PROPN
inlawrev-2864	1	19	o.	o.	PROPN
inlawrev-2864	1	20	chenoweth	chenoweth	PROPN
inlawrev-2864	1	21	*	*	PROPN
inlawrev-2864	1	22	*	*	PROPN
inlawrev-2864	1	23	the	the	DET
inlawrev-2864	1	24	creation	creation	NOUN
inlawrev-2864	1	25	of	of	ADP
inlawrev-2864	1	26	an	an	DET
inlawrev-2864	1	27	irrevocable	irrevocable	ADJ
inlawrev-2864	1	28	life	life	NOUN
inlawrev-2864	1	29	insurance	insurance	NOUN
inlawrev-2864	1	30	trust	trust	NOUN
inlawrev-2864	1	31	has	have	AUX
inlawrev-2864	1	32	become	become	VERB
inlawrev-2864	1	33	an	an	DET
inlawrev-2864	1	34	established	establish	VERB
inlawrev-2864	1	35	and	and	CCONJ
inlawrev-2864	1	36	commonly	commonly	ADV
inlawrev-2864	1	37	used	use	VERB
inlawrev-2864	1	38	federal	federal	ADJ
inlawrev-2864	1	39	estate	estate	NOUN
inlawrev-2864	1	40	planning	planning	NOUN
inlawrev-2864	1	41	technique	technique	NOUN
inlawrev-2864	1	42	.	.	PUNCT
inlawrev-2864	2	1	in	in	ADP
inlawrev-2864	2	2	fact	fact	NOUN
inlawrev-2864	2	3	,	,	PUNCT
inlawrev-2864	2	4	due	due	ADP
inlawrev-2864	2	5	to	to	ADP
inlawrev-2864	2	6	recent	recent	ADJ
inlawrev-2864	2	7	changes	change	NOUN
inlawrev-2864	2	8	in	in	ADP
inlawrev-2864	2	9	the	the	DET
inlawrev-2864	2	10	tax	tax	NOUN
inlawrev-2864	2	11	laws	law	NOUN
inlawrev-2864	2	12	,	,	PUNCT
inlawrev-2864	2	13	an	an	DET
inlawrev-2864	2	14	irrevocable	irrevocable	ADJ
inlawrev-2864	2	15	life	life	NOUN
inlawrev-2864	2	16	insurance	insurance	NOUN
inlawrev-2864	2	17	trust	trust	NOUN
inlawrev-2864	2	18	remains	remain	VERB
inlawrev-2864	2	19	one	one	NUM
inlawrev-2864	2	20	of	of	ADP
inlawrev-2864	2	21	the	the	DET
inlawrev-2864	2	22	few	few	ADJ
inlawrev-2864	2	23	viable	viable	ADJ
inlawrev-2864	2	24	methods	method	NOUN
inlawrev-2864	2	25	to	to	PART
inlawrev-2864	2	26	reduce	reduce	VERB
inlawrev-2864	2	27	federal	federal	ADJ
inlawrev-2864	2	28	estate	estate	NOUN
inlawrev-2864	2	29	tax	tax	NOUN
inlawrev-2864	2	30	.	.	PUNCT
inlawrev-2864	3	1	an	an	DET
inlawrev-2864	3	2	irrevocable	irrevocable	ADJ
inlawrev-2864	3	3	trust	trust	NOUN
inlawrev-2864	3	4	funded	fund	VERB
inlawrev-2864	3	5	with	with	ADP
inlawrev-2864	3	6	life	life	NOUN
inlawrev-2864	3	7	insurance	insurance	NOUN
inlawrev-2864	3	8	provides	provide	VERB
inlawrev-2864	3	9	the	the	DET
inlawrev-2864	3	10	opportunity	opportunity	NOUN
inlawrev-2864	3	11	to	to	PART
inlawrev-2864	3	12	create	create	VERB
inlawrev-2864	3	13	wealth	wealth	NOUN
inlawrev-2864	3	14	for	for	ADP
inlawrev-2864	3	15	the	the	DET
inlawrev-2864	3	16	benefit	benefit	NOUN
inlawrev-2864	3	17	of	of	ADP
inlawrev-2864	3	18	the	the	DET
inlawrev-2864	3	19	settlor	settlor	NOUN
inlawrev-2864	3	20	's	's	PART
inlawrev-2864	3	21	family	family	NOUN
inlawrev-2864	3	22	without	without	ADP
inlawrev-2864	3	23	the	the	DET
inlawrev-2864	3	24	imposition	imposition	NOUN
inlawrev-2864	3	25	of	of	ADP
inlawrev-2864	3	26	federal	federal	ADJ
inlawrev-2864	3	27	estate	estate	NOUN
inlawrev-2864	3	28	tax	tax	NOUN
inlawrev-2864	3	29	and	and	CCONJ
inlawrev-2864	3	30	to	to	PART
inlawrev-2864	3	31	provide	provide	VERB
inlawrev-2864	3	32	liquidity	liquidity	NOUN
inlawrev-2864	3	33	for	for	ADP
inlawrev-2864	3	34	the	the	DET
inlawrev-2864	3	35	estate	estate	NOUN
inlawrev-2864	3	36	of	of	ADP
inlawrev-2864	3	37	the	the	DET
inlawrev-2864	3	38	settlor	settlor	NOUN
inlawrev-2864	3	39	.	.	PUNCT
inlawrev-2864	4	1	while	while	SCONJ
inlawrev-2864	4	2	congress	congress	PROPN
inlawrev-2864	4	3	has	have	AUX
inlawrev-2864	4	4	periodically	periodically	ADV
inlawrev-2864	4	5	considered	consider	VERB
inlawrev-2864	4	6	and	and	CCONJ
inlawrev-2864	4	7	ultimately	ultimately	ADV
inlawrev-2864	4	8	rejected	reject	VERB
inlawrev-2864	4	9	the	the	DET
inlawrev-2864	4	10	notion	notion	NOUN
inlawrev-2864	4	11	of	of	ADP
inlawrev-2864	4	12	subjecting	subject	VERB
inlawrev-2864	4	13	the	the	DET
inlawrev-2864	4	14	internal	internal	ADJ
inlawrev-2864	4	15	cash	cash	NOUN
inlawrev-2864	4	16	build	build	NOUN
inlawrev-2864	4	17	-	-	PUNCT
inlawrev-2864	4	18	up	up	NOUN
inlawrev-2864	4	19	of	of	ADP
inlawrev-2864	4	20	life	life	NOUN
inlawrev-2864	4	21	insurance	insurance	NOUN
inlawrev-2864	4	22	to	to	ADP
inlawrev-2864	4	23	federal	federal	ADJ
inlawrev-2864	4	24	income	income	NOUN
inlawrev-2864	4	25	taxation	taxation	NOUN
inlawrev-2864	4	26	,	,	PUNCT
inlawrev-2864	4	27	recent	recent	ADJ
inlawrev-2864	4	28	revisions	revision	NOUN
inlawrev-2864	4	29	of	of	ADP
inlawrev-2864	4	30	the	the	DET
inlawrev-2864	4	31	internal	internal	ADJ
inlawrev-2864	4	32	revenue	revenue	NOUN
inlawrev-2864	4	33	code	code	NOUN
inlawrev-2864	4	34	of	of	ADP
inlawrev-2864	4	35	1986	1986	NUM
inlawrev-2864	4	36	,	,	PUNCT
inlawrev-2864	4	37	as	as	SCONJ
inlawrev-2864	4	38	amended	amend	VERB
inlawrev-2864	4	39	(	(	PUNCT
inlawrev-2864	4	40	*	*	NOUN
inlawrev-2864	4	41	'	'	NOUN
inlawrev-2864	4	42	code	code	NOUN
inlawrev-2864	4	43	"	"	PUNCT
inlawrev-2864	4	44	)	)	PUNCT
inlawrev-2864	4	45	,	,	PUNCT
inlawrev-2864	4	46	and	and	CCONJ
inlawrev-2864	4	47	administrative	administrative	ADJ
inlawrev-2864	4	48	pronouncements	pronouncement	NOUN
inlawrev-2864	4	49	issued	issue	VERB
inlawrev-2864	4	50	by	by	ADP
inlawrev-2864	4	51	the	the	DET
inlawrev-2864	4	52	internal	internal	ADJ
inlawrev-2864	4	53	revenue	revenue	NOUN
inlawrev-2864	4	54	service	service	NOUN
inlawrev-2864	4	55	(	(	PUNCT
inlawrev-2864	4	56	*	*	PUNCT
inlawrev-2864	4	57	*	*	PUNCT
inlawrev-2864	4	58	irs	irs	PROPN
inlawrev-2864	4	59	*	*	NUM
inlawrev-2864	4	60	'	'	PUNCT
inlawrev-2864	4	61	)	)	PUNCT
inlawrev-2864	4	62	during	during	ADP
inlawrev-2864	4	63	the	the	DET
inlawrev-2864	4	64	survey	survey	NOUN
inlawrev-2864	4	65	period	period	NOUN
inlawrev-2864	4	66	covered	cover	VERB
inlawrev-2864	4	67	by	by	ADP
inlawrev-2864	4	68	this	this	DET
inlawrev-2864	4	69	publication	publication	NOUN
inlawrev-2864	4	70	have	have	VERB
inlawrev-2864	4	71	significant	significant	ADJ
inlawrev-2864	4	72	estate	estate	NOUN
inlawrev-2864	4	73	tax	tax	NOUN
inlawrev-2864	4	74	ramifications	ramification	NOUN
inlawrev-2864	4	75	relating	relate	VERB
inlawrev-2864	4	76	to	to	ADP
inlawrev-2864	4	77	the	the	DET
inlawrev-2864	4	78	creation	creation	NOUN
inlawrev-2864	4	79	and	and	CCONJ
inlawrev-2864	4	80	implementation	implementation	NOUN
inlawrev-2864	4	81	of	of	ADP
inlawrev-2864	4	82	an	an	DET
inlawrev-2864	4	83	irrevocable	irrevocable	ADJ
inlawrev-2864	4	84	life	life	NOUN
inlawrev-2864	4	85	insurance	insurance	NOUN
inlawrev-2864	4	86	trust	trust	NOUN
inlawrev-2864	4	87	.	.	PUNCT
inlawrev-2864	5	1	this	this	DET
inlawrev-2864	5	2	discussion	discussion	NOUN
inlawrev-2864	5	3	is	be	AUX
inlawrev-2864	5	4	limited	limit	VERB
inlawrev-2864	5	5	to	to	ADP
inlawrev-2864	5	6	the	the	DET
inlawrev-2864	5	7	factual	factual	ADJ
inlawrev-2864	5	8	situation	situation	NOUN
inlawrev-2864	5	9	in	in	ADP
inlawrev-2864	5	10	which	which	PRON
inlawrev-2864	5	11	an	an	DET
inlawrev-2864	5	12	irrevocable	irrevocable	ADJ
inlawrev-2864	5	13	trust	trust	NOUN
inlawrev-2864	5	14	is	be	AUX
inlawrev-2864	5	15	funded	fund	VERB
inlawrev-2864	5	16	solely	solely	ADV
inlawrev-2864	5	17	with	with	ADP
inlawrev-2864	5	18	insurance	insurance	NOUN
inlawrev-2864	5	19	pohcies	pohcie	NOUN
inlawrev-2864	5	20	on	on	ADP
inlawrev-2864	5	21	the	the	DET
inlawrev-2864	5	22	settlor	settlor	NOUN
inlawrev-2864	5	23	's	's	PART
inlawrev-2864	5	24	life	life	NOUN
inlawrev-2864	5	25	,	,	PUNCT
inlawrev-2864	5	26	of	of	ADP
inlawrev-2864	5	27	which	which	PRON
inlawrev-2864	5	28	the	the	DET
inlawrev-2864	5	29	trust	trust	NOUN
inlawrev-2864	5	30	is	be	AUX
inlawrev-2864	5	31	the	the	DET
inlawrev-2864	5	32	owner	owner	NOUN
inlawrev-2864	5	33	and	and	CCONJ
inlawrev-2864	5	34	beneficiary	beneficiary	NOUN
inlawrev-2864	5	35	.	.	PUNCT
inlawrev-2864	6	1	i.	i.	PROPN
inlawrev-2864	6	2	recent	recent	ADJ
inlawrev-2864	6	3	developments	development	NOUN
inlawrev-2864	6	4	there	there	PRON
inlawrev-2864	6	5	are	be	VERB
inlawrev-2864	6	6	certain	certain	ADJ
inlawrev-2864	6	7	emerging	emerge	VERB
inlawrev-2864	6	8	concerns	concern	NOUN
inlawrev-2864	6	9	that	that	PRON
inlawrev-2864	6	10	may	may	AUX
inlawrev-2864	6	11	affect	affect	VERB
inlawrev-2864	6	12	the	the	DET
inlawrev-2864	6	13	viability	viability	NOUN
inlawrev-2864	6	14	of	of	ADP
inlawrev-2864	6	15	an	an	DET
inlawrev-2864	6	16	irrevocable	irrevocable	ADJ
inlawrev-2864	6	17	life	life	NOUN
inlawrev-2864	6	18	insurance	insurance	NOUN
inlawrev-2864	6	19	trust	trust	NOUN
inlawrev-2864	6	20	.	.	PUNCT
inlawrev-2864	7	1	the	the	DET
inlawrev-2864	7	2	provisions	provision	NOUN
inlawrev-2864	7	3	of	of	ADP
inlawrev-2864	7	4	new	new	ADJ
inlawrev-2864	7	5	code	code	NOUN
inlawrev-2864	7	6	section	section	NOUN
inlawrev-2864	7	7	2036(c	2036(c	NUM
inlawrev-2864	7	8	)	)	PUNCT
inlawrev-2864	7	9	,	,	PUNCT
inlawrev-2864	7	10	enacted	enact	VERB
inlawrev-2864	7	11	as	as	ADP
inlawrev-2864	7	12	part	part	NOUN
inlawrev-2864	7	13	of	of	ADP
inlawrev-2864	7	14	the	the	DET
inlawrev-2864	7	15	omnibus	omnibus	ADJ
inlawrev-2864	7	16	budget	budget	NOUN
inlawrev-2864	7	17	reconciliation	reconciliation	NOUN
inlawrev-2864	7	18	act	act	NOUN
inlawrev-2864	7	19	of	of	ADP
inlawrev-2864	7	20	1987	1987	NUM
inlawrev-2864	7	21	and	and	CCONJ
inlawrev-2864	7	22	as	as	SCONJ
inlawrev-2864	7	23	amended	amend	VERB
inlawrev-2864	7	24	under	under	ADP
inlawrev-2864	7	25	the	the	DET
inlawrev-2864	7	26	technical	technical	ADJ
inlawrev-2864	7	27	and	and	CCONJ
inlawrev-2864	7	28	miscellaneous	miscellaneous	ADJ
inlawrev-2864	7	29	revenue	revenue	NOUN
inlawrev-2864	7	30	act	act	NOUN
inlawrev-2864	7	31	of	of	ADP
inlawrev-2864	7	32	1988	1988	NUM
inlawrev-2864	7	33	,	,	PUNCT
inlawrev-2864	7	34	conceivably	conceivably	ADV
inlawrev-2864	7	35	could	could	AUX
inlawrev-2864	7	36	apply	apply	VERB
inlawrev-2864	7	37	to	to	ADP
inlawrev-2864	7	38	and	and	CCONJ
inlawrev-2864	7	39	restrict	restrict	VERB
inlawrev-2864	7	40	the	the	DET
inlawrev-2864	7	41	use	use	NOUN
inlawrev-2864	7	42	of	of	ADP
inlawrev-2864	7	43	irrevocable	irrevocable	ADJ
inlawrev-2864	7	44	life	life	NOUN
inlawrev-2864	7	45	insurance	insurance	NOUN
inlawrev-2864	7	46	trusts	trust	NOUN
inlawrev-2864	7	47	.	.	PUNCT
inlawrev-2864	8	1	code	code	NOUN
inlawrev-2864	8	2	section	section	NOUN
inlawrev-2864	8	3	2036(c	2036(c	NUM
inlawrev-2864	8	4	)	)	PUNCT
inlawrev-2864	8	5	was	be	AUX
inlawrev-2864	8	6	specifically	specifically	ADV
inlawrev-2864	8	7	adopted	adopt	VERB
inlawrev-2864	8	8	to	to	PART
inlawrev-2864	8	9	nullify	nullify	VERB
inlawrev-2864	8	10	certain	certain	ADJ
inlawrev-2864	8	11	estate	estate	NOUN
inlawrev-2864	8	12	planning	planning	NOUN
inlawrev-2864	8	13	techniques	technique	NOUN
inlawrev-2864	8	14	used	use	VERB
inlawrev-2864	8	15	to	to	PART
inlawrev-2864	8	16	''	''	PUNCT
inlawrev-2864	8	17	freeze	freeze	VERB
inlawrev-2864	8	18	"	"	PUNCT
inlawrev-2864	8	19	the	the	DET
inlawrev-2864	8	20	value	value	NOUN
inlawrev-2864	8	21	of	of	ADP
inlawrev-2864	8	22	*	*	PROPN
inlawrev-2864	8	23	partner	partner	PROPN
inlawrev-2864	8	24	,	,	PUNCT
inlawrev-2864	8	25	henderson	henderson	PROPN
inlawrev-2864	8	26	,	,	PUNCT
inlawrev-2864	8	27	daily	daily	PROPN
inlawrev-2864	8	28	,	,	PUNCT
inlawrev-2864	8	29	withrow	withrow	PROPN
inlawrev-2864	8	30	&	&	CCONJ
inlawrev-2864	8	31	devoe	devoe	PROPN
inlawrev-2864	8	32	,	,	PUNCT
inlawrev-2864	8	33	indianapolis	indianapolis	PROPN
inlawrev-2864	8	34	,	,	PUNCT
inlawrev-2864	8	35	indiana	indiana	PROPN
inlawrev-2864	8	36	.	.	PUNCT
inlawrev-2864	9	1	b.a	b.a	PROPN
inlawrev-2864	9	2	.	.	PROPN
inlawrev-2864	9	3	indiana	indiana	PROPN
inlawrev-2864	9	4	university	university	PROPN
inlawrev-2864	9	5	,	,	PUNCT
inlawrev-2864	9	6	1969	1969	NUM
inlawrev-2864	9	7	;	;	PUNCT
inlawrev-2864	9	8	m.b.a	m.b.a	X
inlawrev-2864	9	9	.	.	PUNCT
inlawrev-2864	10	1	indiana	indiana	PROPN
inlawrev-2864	10	2	university	university	PROPN
inlawrev-2864	10	3	,	,	PUNCT
inlawrev-2864	10	4	1973	1973	NUM
inlawrev-2864	10	5	;	;	PUNCT
inlawrev-2864	10	6	j.d	j.d	PROPN
inlawrev-2864	10	7	.	.	PROPN
inlawrev-2864	10	8	indiana	indiana	PROPN
inlawrev-2864	10	9	university	university	PROPN
inlawrev-2864	10	10	school	school	NOUN
inlawrev-2864	10	11	of	of	ADP
inlawrev-2864	10	12	law	law	NOUN
inlawrev-2864	10	13	,	,	PUNCT
inlawrev-2864	10	14	1973	1973	NUM
inlawrev-2864	10	15	.	.	PUNCT
inlawrev-2864	11	1	*	*	PUNCT
inlawrev-2864	11	2	*	*	PUNCT
inlawrev-2864	11	3	associate	associate	NOUN
inlawrev-2864	11	4	,	,	PUNCT
inlawrev-2864	11	5	henderson	henderson	PROPN
inlawrev-2864	11	6	,	,	PUNCT
inlawrev-2864	11	7	daily	daily	PROPN
inlawrev-2864	11	8	,	,	PUNCT
inlawrev-2864	11	9	withrow	withrow	PROPN
inlawrev-2864	11	10	&	&	CCONJ
inlawrev-2864	11	11	devoe	devoe	PROPN
inlawrev-2864	11	12	,	,	PUNCT
inlawrev-2864	11	13	indianapolis	indianapolis	PROPN
inlawrev-2864	11	14	,	,	PUNCT
inlawrev-2864	11	15	indiana	indiana	PROPN
inlawrev-2864	11	16	.	.	PUNCT
inlawrev-2864	12	1	b.a	b.a	PROPN
inlawrev-2864	12	2	.	.	PROPN
inlawrev-2864	12	3	amherst	amherst	PROPN
inlawrev-2864	12	4	college	college	PROPN
inlawrev-2864	12	5	,	,	PUNCT
inlawrev-2864	12	6	1966	1966	NUM
inlawrev-2864	12	7	;	;	PUNCT
inlawrev-2864	12	8	m.b.a	m.b.a	NOUN
inlawrev-2864	12	9	.	.	PUNCT
inlawrev-2864	13	1	university	university	PROPN
inlawrev-2864	13	2	of	of	ADP
inlawrev-2864	13	3	pennsylvania	pennsylvania	PROPN
inlawrev-2864	13	4	,	,	PUNCT
inlawrev-2864	13	5	1968	1968	NUM
inlawrev-2864	13	6	;	;	PUNCT
inlawrev-2864	13	7	j.d	j.d	PROPN
inlawrev-2864	13	8	.	.	PROPN
inlawrev-2864	13	9	indiana	indiana	PROPN
inlawrev-2864	13	10	univeristy	univeristy	PROPN
inlawrev-2864	13	11	school	school	NOUN
inlawrev-2864	13	12	of	of	ADP
inlawrev-2864	13	13	law	law	NOUN
inlawrev-2864	13	14	,	,	PUNCT
inlawrev-2864	13	15	1986	1986	NUM
inlawrev-2864	13	16	.	.	PUNCT
inlawrev-2864	14	1	517	517	NUM
inlawrev-2864	14	2	518	518	NUM
inlawrev-2864	14	3	indiana	indiana	PROPN
inlawrev-2864	14	4	law	law	PROPN
inlawrev-2864	14	5	review	review	NOUN
inlawrev-2864	14	6	[	[	X
inlawrev-2864	14	7	vol	vol	NOUN
inlawrev-2864	14	8	.	.	PUNCT
inlawrev-2864	15	1	23:517	23:517	NUM
inlawrev-2864	15	2	business	business	NOUN
inlawrev-2864	15	3	and	and	CCONJ
inlawrev-2864	15	4	investment	investment	NOUN
inlawrev-2864	15	5	assets	asset	NOUN
inlawrev-2864	15	6	for	for	ADP
inlawrev-2864	15	7	estate	estate	NOUN
inlawrev-2864	15	8	tax	tax	NOUN
inlawrev-2864	15	9	purposes.^	purposes.^	NOUN
inlawrev-2864	15	10	prior	prior	ADV
inlawrev-2864	15	11	to	to	ADP
inlawrev-2864	15	12	the	the	DET
inlawrev-2864	15	13	passage	passage	NOUN
inlawrev-2864	15	14	of	of	ADP
inlawrev-2864	15	15	code	code	NOUN
inlawrev-2864	15	16	section	section	NOUN
inlawrev-2864	15	17	2036(c	2036(c	NUM
inlawrev-2864	15	18	)	)	PUNCT
inlawrev-2864	15	19	,	,	PUNCT
inlawrev-2864	15	20	the	the	DET
inlawrev-2864	15	21	freeze	freeze	NOUN
inlawrev-2864	15	22	was	be	AUX
inlawrev-2864	15	23	accomplished	accomplish	VERB
inlawrev-2864	15	24	by	by	ADP
inlawrev-2864	15	25	allocating	allocate	VERB
inlawrev-2864	15	26	future	future	ADJ
inlawrev-2864	15	27	appreciation	appreciation	NOUN
inlawrev-2864	15	28	in	in	ADP
inlawrev-2864	15	29	such	such	ADJ
inlawrev-2864	15	30	assets	asset	NOUN
inlawrev-2864	15	31	to	to	ADP
inlawrev-2864	15	32	family	family	NOUN
inlawrev-2864	15	33	members	member	NOUN
inlawrev-2864	15	34	in	in	ADP
inlawrev-2864	15	35	a	a	DET
inlawrev-2864	15	36	younger	young	ADJ
inlawrev-2864	15	37	generation	generation	NOUN
inlawrev-2864	15	38	,	,	PUNCT
inlawrev-2864	15	39	generally	generally	ADV
inlawrev-2864	15	40	by	by	ADP
inlawrev-2864	15	41	means	mean	NOUN
inlawrev-2864	15	42	of	of	ADP
inlawrev-2864	15	43	a	a	DET
inlawrev-2864	15	44	preferred	prefer	VERB
inlawrev-2864	15	45	stock	stock	NOUN
inlawrev-2864	15	46	recapitalization	recapitalization	NOUN
inlawrev-2864	15	47	or	or	CCONJ
inlawrev-2864	15	48	a	a	DET
inlawrev-2864	15	49	multi	multi	ADJ
inlawrev-2864	15	50	-	-	ADJ
inlawrev-2864	15	51	class	class	ADJ
inlawrev-2864	15	52	partnership.^	partnership.^	NOUN
inlawrev-2864	15	53	however	however	ADV
inlawrev-2864	15	54	,	,	PUNCT
inlawrev-2864	15	55	the	the	DET
inlawrev-2864	15	56	broad	broad	ADJ
inlawrev-2864	15	57	concepts	concept	NOUN
inlawrev-2864	15	58	and	and	CCONJ
inlawrev-2864	15	59	expansive	expansive	ADJ
inlawrev-2864	15	60	language	language	NOUN
inlawrev-2864	15	61	of	of	ADP
inlawrev-2864	15	62	code	code	NOUN
inlawrev-2864	15	63	section	section	NOUN
inlawrev-2864	15	64	2036(c	2036(c	NUM
inlawrev-2864	15	65	)	)	PUNCT
inlawrev-2864	15	66	arguably	arguably	ADV
inlawrev-2864	15	67	encompass	encompass	VERB
inlawrev-2864	15	68	certain	certain	ADJ
inlawrev-2864	15	69	aspects	aspect	NOUN
inlawrev-2864	15	70	of	of	ADP
inlawrev-2864	15	71	the	the	DET
inlawrev-2864	15	72	traditional	traditional	ADJ
inlawrev-2864	15	73	irrevocable	irrevocable	ADJ
inlawrev-2864	15	74	life	life	NOUN
inlawrev-2864	15	75	insurance	insurance	NOUN
inlawrev-2864	15	76	trust	trust	NOUN
inlawrev-2864	15	77	.	.	PUNCT
inlawrev-2864	16	1	the	the	DET
inlawrev-2864	16	2	fair	fair	ADJ
inlawrev-2864	16	3	market	market	NOUN
inlawrev-2864	16	4	value	value	NOUN
inlawrev-2864	16	5	,	,	PUNCT
inlawrev-2864	16	6	determined	determine	VERB
inlawrev-2864	16	7	as	as	ADP
inlawrev-2864	16	8	of	of	ADP
inlawrev-2864	16	9	the	the	DET
inlawrev-2864	16	10	date	date	NOUN
inlawrev-2864	16	11	of	of	ADP
inlawrev-2864	16	12	the	the	DET
inlawrev-2864	16	13	death	death	NOUN
inlawrev-2864	16	14	of	of	ADP
inlawrev-2864	16	15	the	the	DET
inlawrev-2864	16	16	transferor	transferor	NOUN
inlawrev-2864	16	17	,	,	PUNCT
inlawrev-2864	16	18	of	of	ADP
inlawrev-2864	16	19	any	any	DET
inlawrev-2864	16	20	transfer	transfer	NOUN
inlawrev-2864	16	21	within	within	ADP
inlawrev-2864	16	22	the	the	DET
inlawrev-2864	16	23	purview	purview	NOUN
inlawrev-2864	16	24	of	of	ADP
inlawrev-2864	16	25	code	code	NOUN
inlawrev-2864	16	26	section	section	NOUN
inlawrev-2864	16	27	2036(c	2036(c	NUM
inlawrev-2864	16	28	)	)	PUNCT
inlawrev-2864	16	29	is	be	AUX
inlawrev-2864	16	30	included	include	VERB
inlawrev-2864	16	31	in	in	ADP
inlawrev-2864	16	32	the	the	DET
inlawrev-2864	16	33	transferor	transferor	NOUN
inlawrev-2864	16	34	's	's	PART
inlawrev-2864	16	35	taxable	taxable	ADJ
inlawrev-2864	16	36	estate	estate	NOUN
inlawrev-2864	16	37	,	,	PUNCT
inlawrev-2864	16	38	regardless	regardless	ADV
inlawrev-2864	16	39	of	of	ADP
inlawrev-2864	16	40	the	the	DET
inlawrev-2864	16	41	duration	duration	NOUN
inlawrev-2864	16	42	of	of	ADP
inlawrev-2864	16	43	time	time	NOUN
inlawrev-2864	16	44	between	between	ADP
inlawrev-2864	16	45	such	such	ADJ
inlawrev-2864	16	46	transfer	transfer	NOUN
inlawrev-2864	16	47	and	and	CCONJ
inlawrev-2864	16	48	the	the	DET
inlawrev-2864	16	49	death	death	NOUN
inlawrev-2864	16	50	of	of	ADP
inlawrev-2864	16	51	the	the	DET
inlawrev-2864	16	52	transferor.^	transferor.^	PROPN
inlawrev-2864	16	53	the	the	DET
inlawrev-2864	16	54	definitional	definitional	ADJ
inlawrev-2864	16	55	elements	element	NOUN
inlawrev-2864	16	56	of	of	ADP
inlawrev-2864	16	57	a	a	DET
inlawrev-2864	16	58	transfer	transfer	NOUN
inlawrev-2864	16	59	subject	subject	NOUN
inlawrev-2864	16	60	to	to	ADP
inlawrev-2864	16	61	the	the	DET
inlawrev-2864	16	62	provisions	provision	NOUN
inlawrev-2864	16	63	of	of	ADP
inlawrev-2864	16	64	code	code	NOUN
inlawrev-2864	16	65	section	section	NOUN
inlawrev-2864	16	66	2036(c	2036(c	NUM
inlawrev-2864	16	67	)	)	PUNCT
inlawrev-2864	16	68	are	be	AUX
inlawrev-2864	16	69	as	as	SCONJ
inlawrev-2864	16	70	follows	follow	VERB
inlawrev-2864	16	71	:	:	PUNCT
inlawrev-2864	16	72	(	(	PUNCT
inlawrev-2864	16	73	1	1	X
inlawrev-2864	16	74	)	)	PUNCT
inlawrev-2864	16	75	the	the	DET
inlawrev-2864	16	76	transferor	transferor	NOUN
inlawrev-2864	16	77	holds	hold	VERB
inlawrev-2864	16	78	a	a	DET
inlawrev-2864	16	79	substantial	substantial	ADJ
inlawrev-2864	16	80	interest	interest	NOUN
inlawrev-2864	16	81	in	in	ADP
inlawrev-2864	16	82	an	an	DET
inlawrev-2864	16	83	''	''	PUNCT
inlawrev-2864	16	84	enterprise	enterprise	NOUN
inlawrev-2864	16	85	"	"	PUNCT
inlawrev-2864	16	86	;	;	PUNCT
inlawrev-2864	16	87	(	(	PUNCT
inlawrev-2864	16	88	2	2	X
inlawrev-2864	16	89	)	)	PUNCT
inlawrev-2864	16	90	the	the	DET
inlawrev-2864	16	91	transfer	transfer	NOUN
inlawrev-2864	16	92	embodies	embody	VERB
inlawrev-2864	16	93	a	a	DET
inlawrev-2864	16	94	disproportionately	disproportionately	ADV
inlawrev-2864	16	95	large	large	ADJ
inlawrev-2864	16	96	share	share	NOUN
inlawrev-2864	16	97	of	of	ADP
inlawrev-2864	16	98	the	the	DET
inlawrev-2864	16	99	potential	potential	ADJ
inlawrev-2864	16	100	appreciation	appreciation	NOUN
inlawrev-2864	16	101	in	in	ADP
inlawrev-2864	16	102	the	the	DET
inlawrev-2864	16	103	interest	interest	NOUN
inlawrev-2864	16	104	of	of	ADP
inlawrev-2864	16	105	the	the	DET
inlawrev-2864	16	106	transferor	transferor	NOUN
inlawrev-2864	16	107	in	in	ADP
inlawrev-2864	16	108	the	the	DET
inlawrev-2864	16	109	enterprise	enterprise	NOUN
inlawrev-2864	16	110	;	;	PUNCT
inlawrev-2864	16	111	and	and	CCONJ
inlawrev-2864	16	112	(	(	PUNCT
inlawrev-2864	16	113	3	3	X
inlawrev-2864	16	114	)	)	PUNCT
inlawrev-2864	16	115	the	the	DET
inlawrev-2864	16	116	transferor	transferor	NOUN
inlawrev-2864	16	117	retains	retain	VERB
inlawrev-2864	16	118	an	an	DET
inlawrev-2864	16	119	interest	interest	NOUN
inlawrev-2864	16	120	in	in	ADP
inlawrev-2864	16	121	the	the	DET
inlawrev-2864	16	122	income	income	NOUN
inlawrev-2864	16	123	of	of	ADP
inlawrev-2864	16	124	,	,	PUNCT
inlawrev-2864	16	125	or	or	CCONJ
inlawrev-2864	16	126	right	right	ADV
inlawrev-2864	16	127	in	in	ADV
inlawrev-2864	16	128	,	,	PUNCT
inlawrev-2864	16	129	the	the	DET
inlawrev-2864	16	130	enterprise	enterprise	NOUN
inlawrev-2864	16	131	.	.	PUNCT
inlawrev-2864	17	1	"^	"^	PRON
inlawrev-2864	17	2	code	code	NOUN
inlawrev-2864	17	3	section	section	NOUN
inlawrev-2864	17	4	2036(c	2036(c	NUM
inlawrev-2864	17	5	)	)	PUNCT
inlawrev-2864	17	6	is	be	AUX
inlawrev-2864	17	7	of	of	ADP
inlawrev-2864	17	8	concern	concern	NOUN
inlawrev-2864	17	9	in	in	ADP
inlawrev-2864	17	10	the	the	DET
inlawrev-2864	17	11	context	context	NOUN
inlawrev-2864	17	12	of	of	ADP
inlawrev-2864	17	13	an	an	DET
inlawrev-2864	17	14	irrevocable	irrevocable	ADJ
inlawrev-2864	17	15	life	life	NOUN
inlawrev-2864	17	16	insurance	insurance	NOUN
inlawrev-2864	17	17	trust	trust	NOUN
inlawrev-2864	17	18	because	because	SCONJ
inlawrev-2864	17	19	of	of	ADP
inlawrev-2864	17	20	the	the	DET
inlawrev-2864	17	21	spousal	spousal	NOUN
inlawrev-2864	17	22	unity	unity	NOUN
inlawrev-2864	17	23	rule	rule	NOUN
inlawrev-2864	17	24	in	in	ADP
inlawrev-2864	17	25	subsection	subsection	NOUN
inlawrev-2864	17	26	3(c	3(c	NUM
inlawrev-2864	17	27	)	)	PUNCT
inlawrev-2864	17	28	thereof.^	thereof.^	NOUN
inlawrev-2864	18	1	the	the	DET
inlawrev-2864	18	2	spousal	spousal	NOUN
inlawrev-2864	18	3	unity	unity	NOUN
inlawrev-2864	18	4	rule	rule	NOUN
inlawrev-2864	18	5	,	,	PUNCT
inlawrev-2864	18	6	by	by	ADP
inlawrev-2864	18	7	definition	definition	NOUN
inlawrev-2864	18	8	,	,	PUNCT
inlawrev-2864	18	9	treats	treat	VERB
inlawrev-2864	18	10	spouses	spouse	NOUN
inlawrev-2864	18	11	in	in	ADP
inlawrev-2864	18	12	all	all	DET
inlawrev-2864	18	13	respects	respect	NOUN
inlawrev-2864	18	14	as	as	ADP
inlawrev-2864	18	15	one	one	NUM
inlawrev-2864	18	16	person	person	NOUN
inlawrev-2864	18	17	for	for	ADP
inlawrev-2864	18	18	purposes	purpose	NOUN
inlawrev-2864	18	19	of	of	ADP
inlawrev-2864	18	20	this	this	DET
inlawrev-2864	18	21	statute.^	statute.^	NOUN
inlawrev-2864	18	22	therefore	therefore	ADV
inlawrev-2864	18	23	,	,	PUNCT
inlawrev-2864	18	24	if	if	SCONJ
inlawrev-2864	18	25	a	a	DET
inlawrev-2864	18	26	life	life	NOUN
inlawrev-2864	18	27	insurance	insurance	NOUN
inlawrev-2864	18	28	policy	policy	NOUN
inlawrev-2864	18	29	can	can	AUX
inlawrev-2864	18	30	be	be	AUX
inlawrev-2864	18	31	classified	classify	VERB
inlawrev-2864	18	32	as	as	ADP
inlawrev-2864	18	33	an	an	DET
inlawrev-2864	18	34	enterprise	enterprise	NOUN
inlawrev-2864	18	35	,	,	PUNCT
inlawrev-2864	18	36	then	then	ADV
inlawrev-2864	18	37	the	the	DET
inlawrev-2864	18	38	transfer	transfer	NOUN
inlawrev-2864	18	39	of	of	ADP
inlawrev-2864	18	40	the	the	DET
inlawrev-2864	18	41	policy	policy	NOUN
inlawrev-2864	18	42	to	to	ADP
inlawrev-2864	18	43	an	an	DET
inlawrev-2864	18	44	irrevocable	irrevocable	ADJ
inlawrev-2864	18	45	life	life	NOUN
inlawrev-2864	18	46	insurance	insurance	NOUN
inlawrev-2864	18	47	trust	trust	NOUN
inlawrev-2864	18	48	in	in	ADP
inlawrev-2864	18	49	which	which	PRON
inlawrev-2864	18	50	the	the	DET
inlawrev-2864	18	51	spouse	spouse	NOUN
inlawrev-2864	18	52	of	of	ADP
inlawrev-2864	18	53	the	the	DET
inlawrev-2864	18	54	settlor	settlor	NOUN
inlawrev-2864	18	55	is	be	AUX
inlawrev-2864	18	56	granted	grant	VERB
inlawrev-2864	18	57	an	an	DET
inlawrev-2864	18	58	income	income	NOUN
inlawrev-2864	18	59	interest	interest	NOUN
inlawrev-2864	18	60	and/or	and/or	CCONJ
inlawrev-2864	18	61	crummey	crummey	PROPN
inlawrev-2864	18	62	power^	power^	NOUN
inlawrev-2864	18	63	exercisable	exercisable	ADJ
inlawrev-2864	18	64	during	during	ADP
inlawrev-2864	18	65	the	the	DET
inlawrev-2864	18	66	life	life	NOUN
inlawrev-2864	18	67	of	of	ADP
inlawrev-2864	18	68	the	the	DET
inlawrev-2864	18	69	settlor	settlor	NOUN
inlawrev-2864	18	70	triggers	trigger	VERB
inlawrev-2864	18	71	the	the	DET
inlawrev-2864	18	72	application	application	NOUN
inlawrev-2864	18	73	of	of	ADP
inlawrev-2864	18	74	code	code	NOUN
inlawrev-2864	18	75	section	section	NOUN
inlawrev-2864	18	76	2036(c	2036(c	NUM
inlawrev-2864	18	77	)	)	PUNCT
inlawrev-2864	18	78	,	,	PUNCT
inlawrev-2864	18	79	resulting	result	VERB
inlawrev-2864	18	80	in	in	ADP
inlawrev-2864	18	81	the	the	DET
inlawrev-2864	18	82	proceeds	proceed	NOUN
inlawrev-2864	18	83	of	of	ADP
inlawrev-2864	18	84	such	such	ADJ
inlawrev-2864	18	85	life	life	NOUN
inlawrev-2864	18	86	insurance	insurance	NOUN
inlawrev-2864	18	87	policy	policy	NOUN
inlawrev-2864	18	88	being	be	AUX
inlawrev-2864	18	89	included	include	VERB
inlawrev-2864	18	90	in	in	ADP
inlawrev-2864	18	91	the	the	DET
inlawrev-2864	18	92	taxable	taxable	ADJ
inlawrev-2864	18	93	estate	estate	NOUN
inlawrev-2864	18	94	of	of	ADP
inlawrev-2864	18	95	the	the	DET
inlawrev-2864	18	96	settlor.^	settlor.^	NOUN
inlawrev-2864	18	97	the	the	DET
inlawrev-2864	18	98	analysis	analysis	NOUN
inlawrev-2864	18	99	as	as	ADP
inlawrev-2864	18	100	to	to	ADP
inlawrev-2864	18	101	whether	whether	SCONJ
inlawrev-2864	18	102	a	a	DET
inlawrev-2864	18	103	life	life	NOUN
inlawrev-2864	18	104	insurance	insurance	NOUN
inlawrev-2864	18	105	policy	policy	NOUN
inlawrev-2864	18	106	is	be	AUX
inlawrev-2864	18	107	an	an	DET
inlawrev-2864	18	108	enterprise	enterprise	NOUN
inlawrev-2864	18	109	and	and	CCONJ
inlawrev-2864	18	110	thus	thus	ADV
inlawrev-2864	18	111	subject	subject	ADJ
inlawrev-2864	18	112	to	to	ADP
inlawrev-2864	18	113	the	the	DET
inlawrev-2864	18	114	provisions	provision	NOUN
inlawrev-2864	18	115	of	of	ADP
inlawrev-2864	18	116	code	code	NOUN
inlawrev-2864	18	117	section	section	NOUN
inlawrev-2864	18	118	2036(c	2036(c	NUM
inlawrev-2864	18	119	)	)	PUNCT
inlawrev-2864	18	120	was	be	AUX
inlawrev-2864	18	121	frustrated	frustrate	VERB
inlawrev-2864	18	122	by	by	ADP
inlawrev-2864	18	123	the	the	DET
inlawrev-2864	18	124	fact	fact	NOUN
inlawrev-2864	18	125	that	that	SCONJ
inlawrev-2864	18	126	the	the	DET
inlawrev-2864	18	127	term	term	NOUN
inlawrev-2864	18	128	"	"	PUNCT
inlawrev-2864	18	129	enterprise	enterprise	NOUN
inlawrev-2864	18	130	"	"	PUNCT
inlawrev-2864	18	131	was	be	AUX
inlawrev-2864	18	132	not	not	PART
inlawrev-2864	18	133	defined	define	VERB
inlawrev-2864	18	134	in	in	ADP
inlawrev-2864	18	135	the	the	DET
inlawrev-2864	18	136	statute	statute	NOUN
inlawrev-2864	18	137	.	.	PUNCT
inlawrev-2864	19	1	the	the	DET
inlawrev-2864	19	2	attempt	attempt	NOUN
inlawrev-2864	19	3	to	to	PART
inlawrev-2864	19	4	discern	discern	VERB
inlawrev-2864	19	5	the	the	DET
inlawrev-2864	19	6	scope	scope	NOUN
inlawrev-2864	19	7	of	of	ADP
inlawrev-2864	19	8	this	this	DET
inlawrev-2864	19	9	term	term	NOUN
inlawrev-2864	19	10	by	by	ADP
inlawrev-2864	19	11	reference	reference	NOUN
inlawrev-2864	19	12	to	to	ADP
inlawrev-2864	19	13	congressional	congressional	ADJ
inlawrev-2864	19	14	1	1	NUM
inlawrev-2864	19	15	.	.	PUNCT
inlawrev-2864	19	16	see	see	VERB
inlawrev-2864	19	17	generally	generally	ADV
inlawrev-2864	19	18	adams	adams	PROPN
inlawrev-2864	19	19	,	,	PUNCT
inlawrev-2864	19	20	herpe	herpe	PROPN
inlawrev-2864	19	21	&	&	CCONJ
inlawrev-2864	19	22	abendroth	abendroth	PROPN
inlawrev-2864	19	23	,	,	PUNCT
inlawrev-2864	19	24	technical	technical	ADJ
inlawrev-2864	19	25	corrections	correction	NOUN
inlawrev-2864	19	26	cause	cause	VERB
inlawrev-2864	19	27	new	new	ADJ
inlawrev-2864	19	28	tremors	tremor	NOUN
inlawrev-2864	19	29	and	and	CCONJ
inlawrev-2864	19	30	aftershocks	aftershock	NOUN
inlawrev-2864	19	31	,	,	PUNCT
inlawrev-2864	19	32	128	128	NUM
inlawrev-2864	19	33	tr	tr	VERB
inlawrev-2864	19	34	.	.	NOUN
inlawrev-2864	19	35	&	&	CCONJ
inlawrev-2864	19	36	est	est	PROPN
inlawrev-2864	19	37	.	.	PUNCT
inlawrev-2864	20	1	39	39	NUM
inlawrev-2864	20	2	(	(	PUNCT
inlawrev-2864	20	3	1989	1989	NUM
inlawrev-2864	20	4	)	)	PUNCT
inlawrev-2864	20	5	;	;	PUNCT
inlawrev-2864	21	1	bettigole	bettigole	NOUN
inlawrev-2864	21	2	,	,	PUNCT
inlawrev-2864	21	3	use	use	NOUN
inlawrev-2864	21	4	of	of	ADP
inlawrev-2864	21	5	estate	estate	NOUN
inlawrev-2864	21	6	freeze	freeze	NOUN
inlawrev-2864	21	7	severely	severely	ADV
inlawrev-2864	21	8	restricted	restrict	VERB
inlawrev-2864	21	9	by	by	ADP
inlawrev-2864	21	10	revenue	revenue	NOUN
inlawrev-2864	21	11	act	act	NOUN
inlawrev-2864	21	12	of	of	ADP
inlawrev-2864	21	13	'	'	NUM
inlawrev-2864	21	14	87	87	NUM
inlawrev-2864	21	15	,	,	PUNCT
inlawrev-2864	21	16	68	68	NUM
inlawrev-2864	21	17	j.	j.	NOUN
inlawrev-2864	21	18	tax'n	tax'n	ADP
inlawrev-2864	21	19	132	132	NUM
inlawrev-2864	21	20	(	(	PUNCT
inlawrev-2864	21	21	1988	1988	NUM
inlawrev-2864	21	22	)	)	PUNCT
inlawrev-2864	21	23	;	;	PUNCT
inlawrev-2864	21	24	blattmachr	blattmachr	NOUN
inlawrev-2864	21	25	&	&	CCONJ
inlawrev-2864	21	26	gans	gans	PROPN
inlawrev-2864	21	27	,	,	PUNCT
inlawrev-2864	21	28	an	an	DET
inlawrev-2864	21	29	analysis	analysis	NOUN
inlawrev-2864	21	30	of	of	ADP
inlawrev-2864	21	31	the	the	DET
inlawrev-2864	21	32	tamra	tamra	NOUN
inlawrev-2864	21	33	changes	change	NOUN
inlawrev-2864	21	34	to	to	ADP
inlawrev-2864	21	35	the	the	DET
inlawrev-2864	21	36	valuation	valuation	NOUN
inlawrev-2864	21	37	freeze	freeze	NOUN
inlawrev-2864	21	38	rules	rule	NOUN
inlawrev-2864	21	39	(	(	PUNCT
inlawrev-2864	21	40	parts	part	NOUN
inlawrev-2864	21	41	1	1	NUM
inlawrev-2864	21	42	&	&	CCONJ
inlawrev-2864	21	43	2	2	NUM
inlawrev-2864	21	44	)	)	PUNCT
inlawrev-2864	21	45	,	,	PUNCT
inlawrev-2864	21	46	70	70	NUM
inlawrev-2864	21	47	j.	j.	PROPN
inlawrev-2864	21	48	tax'n	tax'n	PROPN
inlawrev-2864	21	49	14	14	NUM
inlawrev-2864	21	50	,	,	PUNCT
inlawrev-2864	21	51	74	74	NUM
inlawrev-2864	21	52	(	(	PUNCT
inlawrev-2864	21	53	1989	1989	NUM
inlawrev-2864	21	54	)	)	PUNCT
inlawrev-2864	21	55	;	;	PUNCT
inlawrev-2864	21	56	schachne	schachne	PROPN
inlawrev-2864	21	57	&	&	CCONJ
inlawrev-2864	21	58	barasch	barasch	PROPN
inlawrev-2864	21	59	,	,	PUNCT
inlawrev-2864	21	60	more	more	ADJ
inlawrev-2864	21	61	on	on	ADP
inlawrev-2864	21	62	avoiding	avoid	VERB
inlawrev-2864	21	63	the	the	DET
inlawrev-2864	21	64	grasp	grasp	NOUN
inlawrev-2864	21	65	of	of	ADP
inlawrev-2864	21	66	section	section	NOUN
inlawrev-2864	21	67	2036(c	2036(c	NUM
inlawrev-2864	21	68	)	)	PUNCT
inlawrev-2864	21	69	,	,	PUNCT
inlawrev-2864	22	1	128	128	NUM
inlawrev-2864	22	2	tr	tr	VERB
inlawrev-2864	22	3	.	.	PROPN
inlawrev-2864	22	4	&	&	CCONJ
inlawrev-2864	22	5	est	est	PROPN
inlawrev-2864	22	6	.	.	PUNCT
inlawrev-2864	23	1	37	37	NUM
inlawrev-2864	23	2	(	(	PUNCT
inlawrev-2864	23	3	1989	1989	NUM
inlawrev-2864	23	4	)	)	PUNCT
inlawrev-2864	23	5	.	.	PUNCT
inlawrev-2864	24	1	2	2	X
inlawrev-2864	24	2	.	.	X
inlawrev-2864	24	3	see	see	VERB
inlawrev-2864	24	4	sources	source	NOUN
inlawrev-2864	24	5	cited	cite	VERB
inlawrev-2864	24	6	supra	supra	PROPN
inlawrev-2864	24	7	note	note	NOUN
inlawrev-2864	24	8	1	1	NUM
inlawrev-2864	24	9	.	.	SYM
inlawrev-2864	24	10	3	3	NUM
inlawrev-2864	24	11	.	.	NOUN
inlawrev-2864	24	12	i.r.c	i.r.c	NOUN
inlawrev-2864	24	13	.	.	PUNCT
inlawrev-2864	25	1	§	§	PROPN
inlawrev-2864	25	2	2036(a)(1989	2036(a)(1989	NUM
inlawrev-2864	25	3	)	)	PUNCT
inlawrev-2864	25	4	.	.	PUNCT
inlawrev-2864	26	1	4	4	X
inlawrev-2864	26	2	.	.	X
inlawrev-2864	27	1	i	i	PRON
inlawrev-2864	27	2	d.	d.	PROPN
inlawrev-2864	27	3	§	§	PROPN
inlawrev-2864	27	4	2036(c)(1)(a	2036(c)(1)(a	NUM
inlawrev-2864	27	5	)	)	PUNCT
inlawrev-2864	27	6	,	,	PUNCT
inlawrev-2864	27	7	(	(	PUNCT
inlawrev-2864	27	8	b	b	NOUN
inlawrev-2864	27	9	)	)	PUNCT
inlawrev-2864	27	10	.	.	PUNCT
inlawrev-2864	28	1	5	5	X
inlawrev-2864	28	2	.	.	X
inlawrev-2864	29	1	i	i	PRON
inlawrev-2864	29	2	d.	d.	PROPN
inlawrev-2864	29	3	§	§	PROPN
inlawrev-2864	29	4	2036(c)(3)(c	2036(c)(3)(c	NUM
inlawrev-2864	29	5	)	)	PUNCT
inlawrev-2864	29	6	.	.	PUNCT
inlawrev-2864	30	1	6	6	X
inlawrev-2864	30	2	.	.	X
inlawrev-2864	31	1	i	i	PRON
inlawrev-2864	31	2	d.	d.	PROPN
inlawrev-2864	31	3	7	7	NUM
inlawrev-2864	31	4	.	.	PUNCT
inlawrev-2864	32	1	see	see	VERB
inlawrev-2864	32	2	infra	infra	NOUN
inlawrev-2864	32	3	notes	note	VERB
inlawrev-2864	32	4	40	40	NUM
inlawrev-2864	32	5	-	-	SYM
inlawrev-2864	32	6	45	45	NUM
inlawrev-2864	32	7	and	and	CCONJ
inlawrev-2864	32	8	accompanying	accompany	VERB
inlawrev-2864	32	9	text	text	NOUN
inlawrev-2864	32	10	.	.	PUNCT
inlawrev-2864	33	1	8	8	X
inlawrev-2864	33	2	.	.	PUNCT
inlawrev-2864	33	3	i.r.c	i.r.c	NOUN
inlawrev-2864	33	4	.	.	PUNCT
inlawrev-2864	34	1	§	§	PROPN
inlawrev-2864	34	2	§	§	PROPN
inlawrev-2864	34	3	2036(c)(1	2036(c)(1	NUM
inlawrev-2864	34	4	)	)	PUNCT
inlawrev-2864	34	5	,	,	PUNCT
inlawrev-2864	34	6	(	(	PUNCT
inlawrev-2864	34	7	3)(c	3)(c	NUM
inlawrev-2864	34	8	)	)	PUNCT
inlawrev-2864	34	9	(	(	PUNCT
inlawrev-2864	34	10	1989	1989	NUM
inlawrev-2864	34	11	)	)	PUNCT
inlawrev-2864	34	12	.	.	PUNCT
inlawrev-2864	35	1	1990	1990	NUM
inlawrev-2864	35	2	]	]	PUNCT
inlawrev-2864	35	3	estate	estate	NOUN
inlawrev-2864	35	4	planning	plan	VERB
inlawrev-2864	35	5	519	519	NUM
inlawrev-2864	35	6	intent	intent	NOUN
inlawrev-2864	35	7	as	as	SCONJ
inlawrev-2864	35	8	documented	document	VERB
inlawrev-2864	35	9	in	in	ADP
inlawrev-2864	35	10	underlying	underlie	VERB
inlawrev-2864	35	11	committee	committee	NOUN
inlawrev-2864	35	12	reports	report	NOUN
inlawrev-2864	35	13	has	have	AUX
inlawrev-2864	35	14	not	not	PART
inlawrev-2864	35	15	been	be	AUX
inlawrev-2864	35	16	informative	informative	ADJ
inlawrev-2864	35	17	.	.	PUNCT
inlawrev-2864	36	1	however	however	ADV
inlawrev-2864	36	2	,	,	PUNCT
inlawrev-2864	36	3	this	this	DET
inlawrev-2864	36	4	concern	concern	NOUN
inlawrev-2864	36	5	has	have	AUX
inlawrev-2864	36	6	been	be	AUX
inlawrev-2864	36	7	temporarily	temporarily	ADV
inlawrev-2864	36	8	relieved	relieve	VERB
inlawrev-2864	36	9	by	by	ADP
inlawrev-2864	36	10	the	the	DET
inlawrev-2864	36	11	issuance	issuance	NOUN
inlawrev-2864	36	12	on	on	ADP
inlawrev-2864	36	13	september	september	PROPN
inlawrev-2864	36	14	18	18	NUM
inlawrev-2864	36	15	,	,	PUNCT
inlawrev-2864	36	16	1989	1989	NUM
inlawrev-2864	36	17	,	,	PUNCT
inlawrev-2864	36	18	of	of	ADP
inlawrev-2864	36	19	internal	internal	ADJ
inlawrev-2864	36	20	revenue	revenue	NOUN
inlawrev-2864	36	21	notice	notice	NOUN
inlawrev-2864	36	22	89	89	NUM
inlawrev-2864	36	23	-	-	SYM
inlawrev-2864	36	24	99	99	NUM
inlawrev-2864	36	25	,	,	PUNCT
inlawrev-2864	36	26	which	which	PRON
inlawrev-2864	36	27	specifically	specifically	ADV
inlawrev-2864	36	28	stated	state	VERB
inlawrev-2864	36	29	that	that	SCONJ
inlawrev-2864	36	30	a	a	DET
inlawrev-2864	36	31	life	life	NOUN
inlawrev-2864	36	32	insurance	insurance	NOUN
inlawrev-2864	36	33	policy	policy	NOUN
inlawrev-2864	36	34	is	be	AUX
inlawrev-2864	36	35	personal	personal	ADJ
inlawrev-2864	36	36	use	use	NOUN
inlawrev-2864	36	37	property	property	NOUN
inlawrev-2864	36	38	and	and	CCONJ
inlawrev-2864	36	39	thus	thus	ADV
inlawrev-2864	36	40	outside	outside	ADP
inlawrev-2864	36	41	the	the	DET
inlawrev-2864	36	42	scope	scope	NOUN
inlawrev-2864	36	43	of	of	ADP
inlawrev-2864	36	44	code	code	NOUN
inlawrev-2864	36	45	section	section	NOUN
inlawrev-2864	36	46	2036(c	2036(c	NUM
inlawrev-2864	36	47	)	)	PUNCT
inlawrev-2864	36	48	.	.	PUNCT
inlawrev-2864	37	1	^	^	PUNCT
inlawrev-2864	37	2	reliance	reliance	NOUN
inlawrev-2864	37	3	on	on	ADP
inlawrev-2864	37	4	notice	notice	NOUN
inlawrev-2864	37	5	89	89	NUM
inlawrev-2864	37	6	-	-	SYM
inlawrev-2864	37	7	99	99	NUM
inlawrev-2864	37	8	in	in	ADP
inlawrev-2864	37	9	the	the	DET
inlawrev-2864	37	10	creation	creation	NOUN
inlawrev-2864	37	11	of	of	ADP
inlawrev-2864	37	12	an	an	DET
inlawrev-2864	37	13	irrevocable	irrevocable	ADJ
inlawrev-2864	37	14	trust	trust	NOUN
inlawrev-2864	37	15	is	be	AUX
inlawrev-2864	37	16	tempered	temper	VERB
inlawrev-2864	37	17	by	by	ADP
inlawrev-2864	37	18	the	the	DET
inlawrev-2864	37	19	fact	fact	NOUN
inlawrev-2864	37	20	that	that	SCONJ
inlawrev-2864	37	21	it	it	PRON
inlawrev-2864	37	22	is	be	AUX
inlawrev-2864	37	23	an	an	DET
inlawrev-2864	37	24	administrative	administrative	ADJ
inlawrev-2864	37	25	pronouncement	pronouncement	NOUN
inlawrev-2864	37	26	,	,	PUNCT
inlawrev-2864	37	27	the	the	DET
inlawrev-2864	37	28	terms	term	NOUN
inlawrev-2864	37	29	of	of	ADP
inlawrev-2864	37	30	which	which	PRON
inlawrev-2864	37	31	can	can	AUX
inlawrev-2864	37	32	be	be	AUX
inlawrev-2864	37	33	modified	modify	VERB
inlawrev-2864	37	34	,	,	PUNCT
inlawrev-2864	37	35	amended	amend	VERB
inlawrev-2864	37	36	or	or	CCONJ
inlawrev-2864	37	37	superseded	supersede	VERB
inlawrev-2864	37	38	at	at	ADP
inlawrev-2864	37	39	any	any	DET
inlawrev-2864	37	40	time	time	NOUN
inlawrev-2864	37	41	by	by	ADP
inlawrev-2864	37	42	the	the	DET
inlawrev-2864	37	43	issuance	issuance	NOUN
inlawrev-2864	37	44	of	of	ADP
inlawrev-2864	37	45	regulations	regulation	NOUN
inlawrev-2864	37	46	by	by	ADP
inlawrev-2864	37	47	the	the	DET
inlawrev-2864	37	48	irs	irs	PROPN
inlawrev-2864	37	49	concerning	concern	VERB
inlawrev-2864	37	50	this	this	DET
inlawrev-2864	37	51	matter	matter	NOUN
inlawrev-2864	37	52	.	.	PUNCT
inlawrev-2864	38	1	in	in	ADP
inlawrev-2864	38	2	addition	addition	NOUN
inlawrev-2864	38	3	,	,	PUNCT
inlawrev-2864	38	4	according	accord	VERB
inlawrev-2864	38	5	to	to	PART
inlawrev-2864	38	6	footnote	footnote	VERB
inlawrev-2864	38	7	18	18	NUM
inlawrev-2864	38	8	of	of	ADP
inlawrev-2864	38	9	this	this	DET
inlawrev-2864	38	10	notice	notice	NOUN
inlawrev-2864	38	11	,	,	PUNCT
inlawrev-2864	38	12	funding	fund	VERB
inlawrev-2864	38	13	an	an	DET
inlawrev-2864	38	14	irrevocable	irrevocable	ADJ
inlawrev-2864	38	15	life	life	NOUN
inlawrev-2864	38	16	insurance	insurance	NOUN
inlawrev-2864	38	17	trust	trust	NOUN
inlawrev-2864	38	18	in	in	ADP
inlawrev-2864	38	19	excess	excess	NOUN
inlawrev-2864	38	20	of	of	ADP
inlawrev-2864	38	21	the	the	DET
inlawrev-2864	38	22	premium	premium	NOUN
inlawrev-2864	38	23	requirements	requirement	NOUN
inlawrev-2864	38	24	of	of	ADP
inlawrev-2864	38	25	the	the	DET
inlawrev-2864	38	26	policy	policy	NOUN
inlawrev-2864	38	27	held	hold	VERB
inlawrev-2864	38	28	in	in	ADP
inlawrev-2864	38	29	trust	trust	NOUN
inlawrev-2864	38	30	would	would	AUX
inlawrev-2864	38	31	cause	cause	VERB
inlawrev-2864	38	32	the	the	DET
inlawrev-2864	38	33	trust	trust	NOUN
inlawrev-2864	38	34	to	to	PART
inlawrev-2864	38	35	become	become	VERB
inlawrev-2864	38	36	an	an	DET
inlawrev-2864	38	37	enterprise	enterprise	NOUN
inlawrev-2864	38	38	with	with	ADP
inlawrev-2864	38	39	respect	respect	NOUN
inlawrev-2864	38	40	to	to	ADP
inlawrev-2864	38	41	such	such	ADJ
inlawrev-2864	38	42	excess	excess	ADJ
inlawrev-2864	38	43	funds	fund	NOUN
inlawrev-2864	38	44	.	.	PUNCT
inlawrev-2864	39	1	'	'	PUNCT
inlawrev-2864	39	2	^	^	PUNCT
inlawrev-2864	39	3	an	an	DET
inlawrev-2864	39	4	additional	additional	ADJ
inlawrev-2864	39	5	concern	concern	NOUN
inlawrev-2864	39	6	threatens	threaten	VERB
inlawrev-2864	39	7	the	the	DET
inlawrev-2864	39	8	economic	economic	ADJ
inlawrev-2864	39	9	bases	basis	NOUN
inlawrev-2864	39	10	underlying	underlie	VERB
inlawrev-2864	39	11	life	life	NOUN
inlawrev-2864	39	12	insurance	insurance	NOUN
inlawrev-2864	39	13	in	in	ADP
inlawrev-2864	39	14	general	general	ADJ
inlawrev-2864	39	15	and	and	CCONJ
inlawrev-2864	39	16	an	an	DET
inlawrev-2864	39	17	irrevocable	irrevocable	ADJ
inlawrev-2864	39	18	life	life	NOUN
inlawrev-2864	39	19	insurance	insurance	NOUN
inlawrev-2864	39	20	trust	trust	NOUN
inlawrev-2864	39	21	in	in	ADP
inlawrev-2864	39	22	particular	particular	ADJ
inlawrev-2864	39	23	.	.	PUNCT
inlawrev-2864	40	1	recent	recent	ADJ
inlawrev-2864	40	2	tax	tax	NOUN
inlawrev-2864	40	3	proposals	proposal	NOUN
inlawrev-2864	40	4	considered	consider	VERB
inlawrev-2864	40	5	by	by	ADP
inlawrev-2864	40	6	congress	congress	PROPN
inlawrev-2864	40	7	have	have	AUX
inlawrev-2864	40	8	had	have	VERB
inlawrev-2864	40	9	provisions	provision	NOUN
inlawrev-2864	40	10	that	that	PRON
inlawrev-2864	40	11	would	would	AUX
inlawrev-2864	40	12	subject	subject	VERB
inlawrev-2864	40	13	the	the	DET
inlawrev-2864	40	14	internal	internal	ADJ
inlawrev-2864	40	15	cash	cash	NOUN
inlawrev-2864	40	16	build	build	NOUN
inlawrev-2864	40	17	-	-	PUNCT
inlawrev-2864	40	18	up	up	NOUN
inlawrev-2864	40	19	of	of	ADP
inlawrev-2864	40	20	a	a	DET
inlawrev-2864	40	21	life	life	NOUN
inlawrev-2864	40	22	insurance	insurance	NOUN
inlawrev-2864	40	23	policy	policy	NOUN
inlawrev-2864	40	24	to	to	PART
inlawrev-2864	40	25	income	income	NOUN
inlawrev-2864	40	26	taxation	taxation	NOUN
inlawrev-2864	40	27	.	.	PUNCT
inlawrev-2864	41	1	such	such	DET
inlawrev-2864	41	2	a	a	DET
inlawrev-2864	41	3	provision	provision	NOUN
inlawrev-2864	41	4	would	would	AUX
inlawrev-2864	41	5	impose	impose	VERB
inlawrev-2864	41	6	income	income	NOUN
inlawrev-2864	41	7	tax	tax	NOUN
inlawrev-2864	41	8	liability	liability	NOUN
inlawrev-2864	41	9	on	on	ADP
inlawrev-2864	41	10	an	an	DET
inlawrev-2864	41	11	unfunded	unfunded	ADJ
inlawrev-2864	41	12	irrevocable	irrevocable	ADJ
inlawrev-2864	41	13	life	life	NOUN
inlawrev-2864	41	14	insurance	insurance	NOUN
inlawrev-2864	41	15	trust	trust	NOUN
inlawrev-2864	41	16	and	and	CCONJ
inlawrev-2864	41	17	those	those	DET
inlawrev-2864	41	18	beneficiaries	beneficiary	NOUN
inlawrev-2864	41	19	holding	hold	VERB
inlawrev-2864	41	20	crummey	crummey	NOUN
inlawrev-2864	41	21	powers	power	NOUN
inlawrev-2864	41	22	in	in	ADP
inlawrev-2864	41	23	the	the	DET
inlawrev-2864	41	24	trust	trust	NOUN
inlawrev-2864	41	25	,	,	PUNCT
inlawrev-2864	41	26	unless	unless	SCONJ
inlawrev-2864	41	27	the	the	DET
inlawrev-2864	41	28	policy	policy	NOUN
inlawrev-2864	41	29	held	hold	VERB
inlawrev-2864	41	30	by	by	ADP
inlawrev-2864	41	31	the	the	DET
inlawrev-2864	41	32	trust	trust	NOUN
inlawrev-2864	41	33	is	be	AUX
inlawrev-2864	41	34	a	a	DET
inlawrev-2864	41	35	term	term	NOUN
inlawrev-2864	41	36	plan	plan	NOUN
inlawrev-2864	41	37	.	.	PUNCT
inlawrev-2864	42	1	while	while	SCONJ
inlawrev-2864	42	2	such	such	ADJ
inlawrev-2864	42	3	proposals	proposal	NOUN
inlawrev-2864	42	4	have	have	AUX
inlawrev-2864	42	5	been	be	AUX
inlawrev-2864	42	6	vigorously	vigorously	ADV
inlawrev-2864	42	7	opposed	oppose	VERB
inlawrev-2864	42	8	by	by	ADP
inlawrev-2864	42	9	the	the	DET
inlawrev-2864	42	10	insurance	insurance	NOUN
inlawrev-2864	42	11	industry	industry	NOUN
inlawrev-2864	42	12	and	and	CCONJ
inlawrev-2864	42	13	have	have	AUX
inlawrev-2864	42	14	not	not	PART
inlawrev-2864	42	15	become	become	VERB
inlawrev-2864	42	16	law	law	NOUN
inlawrev-2864	42	17	,	,	PUNCT
inlawrev-2864	42	18	there	there	PRON
inlawrev-2864	42	19	can	can	AUX
inlawrev-2864	42	20	be	be	AUX
inlawrev-2864	42	21	no	no	DET
inlawrev-2864	42	22	assurance	assurance	NOUN
inlawrev-2864	42	23	that	that	PRON
inlawrev-2864	42	24	the	the	DET
inlawrev-2864	42	25	federal	federal	ADJ
inlawrev-2864	42	26	government	government	NOUN
inlawrev-2864	42	27	will	will	AUX
inlawrev-2864	42	28	continue	continue	VERB
inlawrev-2864	42	29	to	to	PART
inlawrev-2864	42	30	exempt	exempt	VERB
inlawrev-2864	42	31	this	this	DET
inlawrev-2864	42	32	significant	significant	ADJ
inlawrev-2864	42	33	potential	potential	ADJ
inlawrev-2864	42	34	revenue	revenue	NOUN
inlawrev-2864	42	35	source	source	NOUN
inlawrev-2864	42	36	from	from	ADP
inlawrev-2864	42	37	income	income	NOUN
inlawrev-2864	42	38	taxation	taxation	NOUN
inlawrev-2864	42	39	.	.	PUNCT
inlawrev-2864	43	1	ii	ii	PROPN
inlawrev-2864	43	2	.	.	PUNCT
inlawrev-2864	44	1	attributes	attribute	NOUN
inlawrev-2864	44	2	of	of	ADP
inlawrev-2864	44	3	an	an	DET
inlawrev-2864	44	4	irrevocable	irrevocable	ADJ
inlawrev-2864	44	5	life	life	NOUN
inlawrev-2864	44	6	insurance	insurance	NOUN
inlawrev-2864	44	7	trust	trust	NOUN
inlawrev-2864	44	8	an	an	DET
inlawrev-2864	44	9	irrevocable	irrevocable	ADJ
inlawrev-2864	44	10	life	life	NOUN
inlawrev-2864	44	11	insurance	insurance	NOUN
inlawrev-2864	44	12	trust	trust	NOUN
inlawrev-2864	44	13	may	may	AUX
inlawrev-2864	44	14	be	be	AUX
inlawrev-2864	44	15	drafted	draft	VERB
inlawrev-2864	44	16	so	so	SCONJ
inlawrev-2864	44	17	that	that	SCONJ
inlawrev-2864	44	18	the	the	DET
inlawrev-2864	44	19	policy	policy	NOUN
inlawrev-2864	44	20	proceeds	proceed	NOUN
inlawrev-2864	44	21	will	will	AUX
inlawrev-2864	44	22	not	not	PART
inlawrev-2864	44	23	be	be	AUX
inlawrev-2864	44	24	included	include	VERB
inlawrev-2864	44	25	in	in	ADP
inlawrev-2864	44	26	the	the	DET
inlawrev-2864	44	27	taxable	taxable	ADJ
inlawrev-2864	44	28	estates	estate	NOUN
inlawrev-2864	44	29	of	of	ADP
inlawrev-2864	44	30	the	the	DET
inlawrev-2864	44	31	settlor	settlor	NOUN
inlawrev-2864	44	32	and	and	CCONJ
inlawrev-2864	44	33	his	his	PRON
inlawrev-2864	44	34	"	"	PUNCT
inlawrev-2864	44	35	spouse	spouse	NOUN
inlawrev-2864	44	36	,	,	PUNCT
inlawrev-2864	44	37	subject	subject	ADJ
inlawrev-2864	44	38	to	to	ADP
inlawrev-2864	44	39	the	the	DET
inlawrev-2864	44	40	"	"	PUNCT
inlawrev-2864	44	41	three	three	NUM
inlawrev-2864	44	42	year	year	NOUN
inlawrev-2864	44	43	rule	rule	NOUN
inlawrev-2864	44	44	.	.	PUNCT
inlawrev-2864	45	1	"*^	"*^	NOUN
inlawrev-2864	45	2	this	this	DET
inlawrev-2864	45	3	type	type	NOUN
inlawrev-2864	45	4	of	of	ADP
inlawrev-2864	45	5	trust	trust	NOUN
inlawrev-2864	45	6	is	be	AUX
inlawrev-2864	45	7	especially	especially	ADV
inlawrev-2864	45	8	useful	useful	ADJ
inlawrev-2864	45	9	for	for	ADP
inlawrev-2864	45	10	a	a	DET
inlawrev-2864	45	11	second	second	NOUN
inlawrev-2864	45	12	to	to	PART
inlawrev-2864	45	13	die	die	VERB
inlawrev-2864	45	14	policy	policy	NOUN
inlawrev-2864	45	15	on	on	ADP
inlawrev-2864	45	16	the	the	DET
inlawrev-2864	45	17	lives	life	NOUN
inlawrev-2864	45	18	of	of	ADP
inlawrev-2864	45	19	the	the	DET
inlawrev-2864	45	20	settlor	settlor	NOUN
inlawrev-2864	45	21	and	and	CCONJ
inlawrev-2864	45	22	his	his	PRON
inlawrev-2864	45	23	spouse	spouse	NOUN
inlawrev-2864	45	24	under	under	ADP
inlawrev-2864	45	25	current	current	ADJ
inlawrev-2864	45	26	federal	federal	ADJ
inlawrev-2864	45	27	estate	estate	NOUN
inlawrev-2864	45	28	tax	tax	NOUN
inlawrev-2864	45	29	laws	law	NOUN
inlawrev-2864	45	30	,	,	PUNCT
inlawrev-2864	45	31	because	because	SCONJ
inlawrev-2864	45	32	their	their	PRON
inlawrev-2864	45	33	estates	estate	NOUN
inlawrev-2864	45	34	may	may	AUX
inlawrev-2864	45	35	be	be	AUX
inlawrev-2864	45	36	planned	plan	VERB
inlawrev-2864	45	37	so	so	SCONJ
inlawrev-2864	45	38	that	that	SCONJ
inlawrev-2864	45	39	the	the	DET
inlawrev-2864	45	40	estate	estate	NOUN
inlawrev-2864	45	41	tax	tax	NOUN
inlawrev-2864	45	42	is	be	AUX
inlawrev-2864	45	43	payable	payable	ADJ
inlawrev-2864	45	44	only	only	ADV
inlawrev-2864	45	45	upon	upon	SCONJ
inlawrev-2864	45	46	the	the	DET
inlawrev-2864	45	47	death	death	NOUN
inlawrev-2864	45	48	of	of	ADP
inlawrev-2864	45	49	the	the	DET
inlawrev-2864	45	50	second	second	ADJ
inlawrev-2864	45	51	spouse	spouse	NOUN
inlawrev-2864	45	52	.	.	PUNCT
inlawrev-2864	46	1	this	this	DET
inlawrev-2864	46	2	article	article	NOUN
inlawrev-2864	46	3	does	do	AUX
inlawrev-2864	46	4	not	not	PART
inlawrev-2864	46	5	address	address	VERB
inlawrev-2864	46	6	the	the	DET
inlawrev-2864	46	7	generationskipping	generationskippe	VERB
inlawrev-2864	46	8	transfer	transfer	NOUN
inlawrev-2864	46	9	tax	tax	NOUN
inlawrev-2864	46	10	under	under	ADP
inlawrev-2864	46	11	code	code	NOUN
inlawrev-2864	46	12	sections	section	NOUN
inlawrev-2864	46	13	2601	2601	NUM
inlawrev-2864	46	14	to	to	ADP
inlawrev-2864	46	15	2663	2663	NUM
inlawrev-2864	46	16	,	,	PUNCT
inlawrev-2864	46	17	as	as	SCONJ
inlawrev-2864	46	18	its	its	PRON
inlawrev-2864	46	19	application	application	NOUN
inlawrev-2864	46	20	is	be	AUX
inlawrev-2864	46	21	dependent	dependent	ADJ
inlawrev-2864	46	22	upon	upon	SCONJ
inlawrev-2864	46	23	the	the	DET
inlawrev-2864	46	24	dispositive	dispositive	ADJ
inlawrev-2864	46	25	terms	term	NOUN
inlawrev-2864	46	26	of	of	ADP
inlawrev-2864	46	27	the	the	DET
inlawrev-2864	46	28	trust	trust	NOUN
inlawrev-2864	46	29	agreement	agreement	NOUN
inlawrev-2864	46	30	.	.	PUNCT
inlawrev-2864	47	1	in	in	ADP
inlawrev-2864	47	2	addition	addition	NOUN
inlawrev-2864	47	3	to	to	ADP
inlawrev-2864	47	4	the	the	DET
inlawrev-2864	47	5	proceeds	proceed	NOUN
inlawrev-2864	47	6	of	of	ADP
inlawrev-2864	47	7	a	a	DET
inlawrev-2864	47	8	life	life	NOUN
inlawrev-2864	47	9	insurance	insurance	NOUN
inlawrev-2864	47	10	policy	policy	NOUN
inlawrev-2864	47	11	owned	own	VERB
inlawrev-2864	47	12	by	by	ADP
inlawrev-2864	47	13	an	an	DET
inlawrev-2864	47	14	irrevocable	irrevocable	ADJ
inlawrev-2864	47	15	trust	trust	NOUN
inlawrev-2864	47	16	being	be	AUX
inlawrev-2864	47	17	removed	remove	VERB
inlawrev-2864	47	18	from	from	ADP
inlawrev-2864	47	19	the	the	DET
inlawrev-2864	47	20	taxable	taxable	ADJ
inlawrev-2864	47	21	estates	estate	NOUN
inlawrev-2864	47	22	of	of	ADP
inlawrev-2864	47	23	the	the	DET
inlawrev-2864	47	24	settlor	settlor	NOUN
inlawrev-2864	47	25	,	,	PUNCT
inlawrev-2864	47	26	9	9	NUM
inlawrev-2864	47	27	.	.	PUNCT
inlawrev-2864	47	28	i.r.s	i.r.s	PROPN
inlawrev-2864	47	29	.	.	PUNCT
inlawrev-2864	48	1	notice	notice	VERB
inlawrev-2864	48	2	89	89	NUM
inlawrev-2864	48	3	-	-	SYM
inlawrev-2864	48	4	99	99	NUM
inlawrev-2864	48	5	,	,	PUNCT
inlawrev-2864	48	6	1989	1989	NUM
inlawrev-2864	48	7	-	-	SYM
inlawrev-2864	48	8	38	38	NUM
inlawrev-2864	48	9	i.r.b	i.r.b	NOUN
inlawrev-2864	48	10	.	.	PUNCT
inlawrev-2864	49	1	4	4	NUM
inlawrev-2864	49	2	.	.	NOUN
inlawrev-2864	49	3	10	10	NUM
inlawrev-2864	49	4	.	.	PUNCT
inlawrev-2864	50	1	i	i	PRON
inlawrev-2864	50	2	d.	d.	PROPN
inlawrev-2864	50	3	at	at	ADP
inlawrev-2864	50	4	n.l8	n.l8	PROPN
inlawrev-2864	50	5	.	.	PUNCT
inlawrev-2864	51	1	11	11	NUM
inlawrev-2864	51	2	.	.	PUNCT
inlawrev-2864	52	1	the	the	DET
inlawrev-2864	52	2	use	use	NOUN
inlawrev-2864	52	3	of	of	ADP
inlawrev-2864	52	4	masculine	masculine	ADJ
inlawrev-2864	52	5	pronouns	pronoun	NOUN
inlawrev-2864	52	6	shall	shall	AUX
inlawrev-2864	52	7	be	be	AUX
inlawrev-2864	52	8	deemed	deem	VERB
inlawrev-2864	52	9	masculine	masculine	ADJ
inlawrev-2864	52	10	or	or	CCONJ
inlawrev-2864	52	11	feminine	feminine	ADJ
inlawrev-2864	52	12	,	,	PUNCT
inlawrev-2864	52	13	as	as	ADP
inlawrev-2864	52	14	appropriate	appropriate	ADJ
inlawrev-2864	52	15	.	.	PUNCT
inlawrev-2864	53	1	12	12	NUM
inlawrev-2864	53	2	.	.	PUNCT
inlawrev-2864	54	1	see	see	VERB
inlawrev-2864	54	2	infra	infra	NOUN
inlawrev-2864	54	3	notes	note	VERB
inlawrev-2864	54	4	28	28	NUM
inlawrev-2864	54	5	-	-	SYM
inlawrev-2864	54	6	30	30	NUM
inlawrev-2864	54	7	and	and	CCONJ
inlawrev-2864	54	8	accompanying	accompany	VERB
inlawrev-2864	54	9	text	text	NOUN
inlawrev-2864	54	10	.	.	PUNCT
inlawrev-2864	55	1	520	520	NUM
inlawrev-2864	55	2	indiana	indiana	PROPN
inlawrev-2864	55	3	law	law	PROPN
inlawrev-2864	55	4	review	review	NOUN
inlawrev-2864	55	5	[	[	X
inlawrev-2864	55	6	vol	vol	NOUN
inlawrev-2864	55	7	.	.	PUNCT
inlawrev-2864	55	8	23:517	23:517	NUM
inlawrev-2864	56	1	the	the	DET
inlawrev-2864	56	2	post	post	NOUN
inlawrev-2864	56	3	death	death	NOUN
inlawrev-2864	56	4	payment	payment	NOUN
inlawrev-2864	56	5	of	of	ADP
inlawrev-2864	56	6	the	the	DET
inlawrev-2864	56	7	insurance	insurance	NOUN
inlawrev-2864	56	8	proceeds	proceed	NOUN
inlawrev-2864	56	9	will	will	AUX
inlawrev-2864	56	10	be	be	AUX
inlawrev-2864	56	11	exempt	exempt	ADJ
inlawrev-2864	56	12	from	from	ADP
inlawrev-2864	56	13	income	income	NOUN
inlawrev-2864	56	14	taxation	taxation	NOUN
inlawrev-2864	56	15	by	by	ADP
inlawrev-2864	56	16	application	application	NOUN
inlawrev-2864	56	17	of	of	ADP
inlawrev-2864	56	18	section	section	NOUN
inlawrev-2864	56	19	101(a	101(a	PROPN
inlawrev-2864	56	20	)	)	PUNCT
inlawrev-2864	56	21	of	of	ADP
inlawrev-2864	56	22	the	the	DET
inlawrev-2864	56	23	code	code	NOUN
inlawrev-2864	56	24	,	,	PUNCT
inlawrev-2864	56	25	unless	unless	SCONJ
inlawrev-2864	56	26	the	the	DET
inlawrev-2864	56	27	"	"	PUNCT
inlawrev-2864	56	28	transfer	transfer	NOUN
inlawrev-2864	56	29	for	for	ADP
inlawrev-2864	56	30	value	value	NOUN
inlawrev-2864	56	31	"	"	PUNCT
inlawrev-2864	56	32	provisions	provision	NOUN
inlawrev-2864	56	33	of	of	ADP
inlawrev-2864	56	34	the	the	DET
inlawrev-2864	56	35	code	code	NOUN
inlawrev-2864	56	36	are	be	AUX
inlawrev-2864	56	37	applicable.*^	applicable.*^	ADJ
inlawrev-2864	56	38	such	such	ADJ
inlawrev-2864	56	39	death	death	NOUN
inlawrev-2864	56	40	proceeds	proceed	NOUN
inlawrev-2864	56	41	provide	provide	VERB
inlawrev-2864	56	42	a	a	DET
inlawrev-2864	56	43	source	source	NOUN
inlawrev-2864	56	44	of	of	ADP
inlawrev-2864	56	45	funds	fund	NOUN
inlawrev-2864	56	46	which	which	PRON
inlawrev-2864	56	47	may	may	AUX
inlawrev-2864	56	48	,	,	PUNCT
inlawrev-2864	56	49	in	in	ADP
inlawrev-2864	56	50	the	the	DET
inlawrev-2864	56	51	discretion	discretion	NOUN
inlawrev-2864	56	52	of	of	ADP
inlawrev-2864	56	53	the	the	DET
inlawrev-2864	56	54	trustee	trustee	NOUN
inlawrev-2864	56	55	,	,	PUNCT
inlawrev-2864	56	56	be	be	AUX
inlawrev-2864	56	57	loaned	loan	VERB
inlawrev-2864	56	58	to	to	ADP
inlawrev-2864	56	59	the	the	DET
inlawrev-2864	56	60	settlor	settlor	NOUN
inlawrev-2864	56	61	's	's	PART
inlawrev-2864	56	62	estate	estate	NOUN
inlawrev-2864	56	63	or	or	CCONJ
inlawrev-2864	56	64	used	use	VERB
inlawrev-2864	56	65	to	to	PART
inlawrev-2864	56	66	purchase	purchase	VERB
inlawrev-2864	56	67	estate	estate	NOUN
inlawrev-2864	56	68	assets	asset	NOUN
inlawrev-2864	56	69	,	,	PUNCT
inlawrev-2864	56	70	thereby	thereby	ADV
inlawrev-2864	56	71	providing	provide	VERB
inlawrev-2864	56	72	liquidity	liquidity	NOUN
inlawrev-2864	56	73	for	for	ADP
inlawrev-2864	56	74	the	the	DET
inlawrev-2864	56	75	payment	payment	NOUN
inlawrev-2864	56	76	of	of	ADP
inlawrev-2864	56	77	death	death	NOUN
inlawrev-2864	56	78	taxes	taxis	NOUN
inlawrev-2864	56	79	and	and	CCONJ
inlawrev-2864	56	80	other	other	ADJ
inlawrev-2864	56	81	liabilities	liability	NOUN
inlawrev-2864	56	82	of	of	ADP
inlawrev-2864	56	83	his	his	PRON
inlawrev-2864	56	84	estate	estate	NOUN
inlawrev-2864	56	85	.	.	PUNCT
inlawrev-2864	57	1	as	as	SCONJ
inlawrev-2864	57	2	does	do	VERB
inlawrev-2864	57	3	any	any	DET
inlawrev-2864	57	4	trust	trust	NOUN
inlawrev-2864	57	5	,	,	PUNCT
inlawrev-2864	57	6	an	an	DET
inlawrev-2864	57	7	irrevocable	irrevocable	ADJ
inlawrev-2864	57	8	life	life	NOUN
inlawrev-2864	57	9	insurance	insurance	NOUN
inlawrev-2864	57	10	trust	trust	NOUN
inlawrev-2864	57	11	may	may	AUX
inlawrev-2864	57	12	also	also	ADV
inlawrev-2864	57	13	provide	provide	VERB
inlawrev-2864	57	14	certain	certain	ADJ
inlawrev-2864	57	15	non	non	ADJ
inlawrev-2864	57	16	-	-	ADJ
inlawrev-2864	57	17	tax	tax	ADJ
inlawrev-2864	57	18	benefits	benefit	NOUN
inlawrev-2864	57	19	,	,	PUNCT
inlawrev-2864	57	20	including	include	VERB
inlawrev-2864	57	21	the	the	DET
inlawrev-2864	57	22	following	following	NOUN
inlawrev-2864	57	23	:	:	PUNCT
inlawrev-2864	57	24	(	(	PUNCT
inlawrev-2864	57	25	1	1	X
inlawrev-2864	57	26	)	)	PUNCT
inlawrev-2864	57	27	control	control	NOUN
inlawrev-2864	57	28	over	over	ADP
inlawrev-2864	57	29	disposition	disposition	NOUN
inlawrev-2864	57	30	of	of	ADP
inlawrev-2864	57	31	the	the	DET
inlawrev-2864	57	32	income	income	NOUN
inlawrev-2864	57	33	and	and	CCONJ
inlawrev-2864	57	34	corpus	corpu	NOUN
inlawrev-2864	57	35	of	of	ADP
inlawrev-2864	57	36	the	the	DET
inlawrev-2864	57	37	trust	trust	NOUN
inlawrev-2864	57	38	;	;	PUNCT
inlawrev-2864	57	39	(	(	PUNCT
inlawrev-2864	57	40	2	2	X
inlawrev-2864	57	41	)	)	PUNCT
inlawrev-2864	57	42	professional	professional	ADJ
inlawrev-2864	57	43	management	management	NOUN
inlawrev-2864	57	44	of	of	ADP
inlawrev-2864	57	45	the	the	DET
inlawrev-2864	57	46	trust	trust	NOUN
inlawrev-2864	57	47	corpus	corpus	NOUN
inlawrev-2864	57	48	;	;	PUNCT
inlawrev-2864	57	49	(	(	PUNCT
inlawrev-2864	57	50	3	3	X
inlawrev-2864	57	51	)	)	PUNCT
inlawrev-2864	57	52	avoidance	avoidance	NOUN
inlawrev-2864	57	53	of	of	ADP
inlawrev-2864	57	54	guardianships	guardianship	NOUN
inlawrev-2864	57	55	for	for	ADP
inlawrev-2864	57	56	minors	minor	NOUN
inlawrev-2864	57	57	or	or	CCONJ
inlawrev-2864	57	58	incompetent	incompetent	ADJ
inlawrev-2864	57	59	beneficiaries	beneficiary	NOUN
inlawrev-2864	57	60	of	of	ADP
inlawrev-2864	57	61	the	the	DET
inlawrev-2864	57	62	trust	trust	NOUN
inlawrev-2864	57	63	;	;	PUNCT
inlawrev-2864	57	64	(	(	PUNCT
inlawrev-2864	57	65	4	4	X
inlawrev-2864	57	66	)	)	PUNCT
inlawrev-2864	57	67	insulation	insulation	NOUN
inlawrev-2864	57	68	of	of	ADP
inlawrev-2864	57	69	the	the	DET
inlawrev-2864	57	70	trust	trust	NOUN
inlawrev-2864	57	71	corpus	corpus	NOUN
inlawrev-2864	57	72	from	from	ADP
inlawrev-2864	57	73	the	the	DET
inlawrev-2864	57	74	claims	claim	NOUN
inlawrev-2864	57	75	of	of	ADP
inlawrev-2864	57	76	creditors	creditor	NOUN
inlawrev-2864	57	77	or	or	CCONJ
inlawrev-2864	57	78	dissipation	dissipation	NOUN
inlawrev-2864	57	79	by	by	ADP
inlawrev-2864	57	80	the	the	DET
inlawrev-2864	57	81	beneficiaries	beneficiary	NOUN
inlawrev-2864	57	82	;	;	PUNCT
inlawrev-2864	57	83	and	and	CCONJ
inlawrev-2864	57	84	(	(	PUNCT
inlawrev-2864	57	85	5	5	X
inlawrev-2864	57	86	)	)	PUNCT
inlawrev-2864	57	87	avoidance	avoidance	NOUN
inlawrev-2864	57	88	of	of	ADP
inlawrev-2864	57	89	probate	probate	NOUN
inlawrev-2864	57	90	of	of	ADP
inlawrev-2864	57	91	trust	trust	NOUN
inlawrev-2864	57	92	assets	asset	NOUN
inlawrev-2864	57	93	.	.	PUNCT
inlawrev-2864	58	1	however	however	ADV
inlawrev-2864	58	2	,	,	PUNCT
inlawrev-2864	58	3	an	an	DET
inlawrev-2864	58	4	irrevocable	irrevocable	ADJ
inlawrev-2864	58	5	life	life	NOUN
inlawrev-2864	58	6	insurance	insurance	NOUN
inlawrev-2864	58	7	trust	trust	NOUN
inlawrev-2864	58	8	,	,	PUNCT
inlawrev-2864	58	9	by	by	ADP
inlawrev-2864	58	10	definition	definition	NOUN
inlawrev-2864	58	11	,	,	PUNCT
inlawrev-2864	58	12	is	be	AUX
inlawrev-2864	58	13	not	not	PART
inlawrev-2864	58	14	easily	easily	ADV
inlawrev-2864	58	15	amended	amend	VERB
inlawrev-2864	58	16	or	or	CCONJ
inlawrev-2864	58	17	revoked	revoke	VERB
inlawrev-2864	58	18	should	should	AUX
inlawrev-2864	58	19	the	the	DET
inlawrev-2864	58	20	settlor	settlor	NOUN
inlawrev-2864	58	21	desire	desire	NOUN
inlawrev-2864	58	22	for	for	ADP
inlawrev-2864	58	23	reasons	reason	NOUN
inlawrev-2864	58	24	such	such	ADJ
inlawrev-2864	58	25	as	as	ADP
inlawrev-2864	58	26	changes	change	NOUN
inlawrev-2864	58	27	in	in	ADP
inlawrev-2864	58	28	financial	financial	ADJ
inlawrev-2864	58	29	or	or	CCONJ
inlawrev-2864	58	30	personal	personal	ADJ
inlawrev-2864	58	31	circumstances	circumstance	NOUN
inlawrev-2864	58	32	and	and	CCONJ
inlawrev-2864	58	33	wishes	wish	NOUN
inlawrev-2864	58	34	,	,	PUNCT
inlawrev-2864	58	35	revisions	revision	NOUN
inlawrev-2864	58	36	of	of	ADP
inlawrev-2864	58	37	the	the	DET
inlawrev-2864	58	38	code	code	NOUN
inlawrev-2864	58	39	or	or	CCONJ
inlawrev-2864	58	40	other	other	ADJ
inlawrev-2864	58	41	extrinsic	extrinsic	ADJ
inlawrev-2864	58	42	factors	factor	NOUN
inlawrev-2864	58	43	.	.	PUNCT
inlawrev-2864	59	1	in	in	ADP
inlawrev-2864	59	2	addition	addition	NOUN
inlawrev-2864	59	3	,	,	PUNCT
inlawrev-2864	59	4	the	the	DET
inlawrev-2864	59	5	settlor	settlor	NOUN
inlawrev-2864	59	6	no	no	ADV
inlawrev-2864	59	7	longer	long	ADV
inlawrev-2864	59	8	has	have	VERB
inlawrev-2864	59	9	ownership	ownership	NOUN
inlawrev-2864	59	10	of	of	ADP
inlawrev-2864	59	11	any	any	DET
inlawrev-2864	59	12	insurance	insurance	NOUN
inlawrev-2864	59	13	policy	policy	NOUN
inlawrev-2864	59	14	he	he	PRON
inlawrev-2864	59	15	transferred	transfer	VERB
inlawrev-2864	59	16	to	to	ADP
inlawrev-2864	59	17	the	the	DET
inlawrev-2864	59	18	trust	trust	NOUN
inlawrev-2864	59	19	.	.	PUNCT
inlawrev-2864	60	1	thus	thus	ADV
inlawrev-2864	60	2	,	,	PUNCT
inlawrev-2864	60	3	if	if	SCONJ
inlawrev-2864	60	4	the	the	DET
inlawrev-2864	60	5	settlor	settlor	NOUN
inlawrev-2864	60	6	later	later	ADV
inlawrev-2864	60	7	decides	decide	VERB
inlawrev-2864	60	8	not	not	PART
inlawrev-2864	60	9	to	to	PART
inlawrev-2864	60	10	fund	fund	VERB
inlawrev-2864	60	11	the	the	DET
inlawrev-2864	60	12	premium	premium	NOUN
inlawrev-2864	60	13	by	by	ADP
inlawrev-2864	60	14	annual	annual	ADJ
inlawrev-2864	60	15	contributions	contribution	NOUN
inlawrev-2864	60	16	to	to	ADP
inlawrev-2864	60	17	the	the	DET
inlawrev-2864	60	18	trust	trust	NOUN
inlawrev-2864	60	19	,	,	PUNCT
inlawrev-2864	60	20	because	because	SCONJ
inlawrev-2864	60	21	the	the	DET
inlawrev-2864	60	22	trust	trust	NOUN
inlawrev-2864	60	23	terms	term	NOUN
inlawrev-2864	60	24	no	no	ADV
inlawrev-2864	60	25	longer	long	ADV
inlawrev-2864	60	26	fulfill	fulfill	VERB
inlawrev-2864	60	27	his	his	PRON
inlawrev-2864	60	28	desires	desire	NOUN
inlawrev-2864	60	29	,	,	PUNCT
inlawrev-2864	60	30	but	but	CCONJ
inlawrev-2864	60	31	then	then	ADV
inlawrev-2864	60	32	wishes	wish	VERB
inlawrev-2864	60	33	for	for	SCONJ
inlawrev-2864	60	34	such	such	ADJ
inlawrev-2864	60	35	policy	policy	NOUN
inlawrev-2864	60	36	to	to	PART
inlawrev-2864	60	37	remain	remain	VERB
inlawrev-2864	60	38	in	in	ADP
inlawrev-2864	60	39	force	force	NOUN
inlawrev-2864	60	40	,	,	PUNCT
inlawrev-2864	60	41	ownership	ownership	NOUN
inlawrev-2864	60	42	of	of	ADP
inlawrev-2864	60	43	the	the	DET
inlawrev-2864	60	44	policy	policy	NOUN
inlawrev-2864	60	45	must	must	AUX
inlawrev-2864	60	46	be	be	AUX
inlawrev-2864	60	47	transferred	transfer	VERB
inlawrev-2864	60	48	from	from	ADP
inlawrev-2864	60	49	the	the	DET
inlawrev-2864	60	50	trust	trust	NOUN
inlawrev-2864	60	51	.	.	PUNCT
inlawrev-2864	61	1	this	this	DET
inlawrev-2864	61	2	transfer	transfer	NOUN
inlawrev-2864	61	3	may	may	AUX
inlawrev-2864	61	4	present	present	VERB
inlawrev-2864	61	5	certain	certain	ADJ
inlawrev-2864	61	6	tax	tax	NOUN
inlawrev-2864	61	7	and	and	CCONJ
inlawrev-2864	61	8	practical	practical	ADJ
inlawrev-2864	61	9	problems	problem	NOUN
inlawrev-2864	61	10	,	,	PUNCT
inlawrev-2864	61	11	including	include	VERB
inlawrev-2864	61	12	the	the	DET
inlawrev-2864	61	13	possible	possible	ADJ
inlawrev-2864	61	14	application	application	NOUN
inlawrev-2864	61	15	of	of	ADP
inlawrev-2864	61	16	the	the	DET
inlawrev-2864	61	17	transfer	transfer	NOUN
inlawrev-2864	61	18	for	for	ADP
inlawrev-2864	61	19	value	value	NOUN
inlawrev-2864	61	20	rule	rule	NOUN
inlawrev-2864	61	21	,	,	PUNCT
inlawrev-2864	61	22	*	*	PUNCT
inlawrev-2864	61	23	"	"	PUNCT
inlawrev-2864	61	24	*	*	PUNCT
inlawrev-2864	61	25	the	the	DET
inlawrev-2864	61	26	determination	determination	NOUN
inlawrev-2864	61	27	of	of	ADP
inlawrev-2864	61	28	the	the	DET
inlawrev-2864	61	29	purchase	purchase	NOUN
inlawrev-2864	61	30	price	price	NOUN
inlawrev-2864	61	31	for	for	ADP
inlawrev-2864	61	32	such	such	ADJ
inlawrev-2864	61	33	policy	policy	NOUN
inlawrev-2864	61	34	,	,	PUNCT
inlawrev-2864	61	35	and	and	CCONJ
inlawrev-2864	61	36	distribution	distribution	NOUN
inlawrev-2864	61	37	of	of	ADP
inlawrev-2864	61	38	any	any	DET
inlawrev-2864	61	39	remaining	remain	VERB
inlawrev-2864	61	40	corpus	corpus	NOUN
inlawrev-2864	61	41	.	.	PUNCT
inlawrev-2864	62	1	code	code	PROPN
inlawrev-2864	62	2	section	section	PROPN
inlawrev-2864	62	3	2036(a)(1	2036(a)(1	NOUN
inlawrev-2864	62	4	)	)	PUNCT
inlawrev-2864	62	5	mandates	mandate	NOUN
inlawrev-2864	62	6	that	that	PRON
inlawrev-2864	62	7	the	the	DET
inlawrev-2864	62	8	corpus	corpus	NOUN
inlawrev-2864	62	9	of	of	ADP
inlawrev-2864	62	10	any	any	DET
inlawrev-2864	62	11	trust	trust	NOUN
inlawrev-2864	62	12	be	be	AUX
inlawrev-2864	62	13	included	include	VERB
inlawrev-2864	62	14	in	in	ADP
inlawrev-2864	62	15	the	the	DET
inlawrev-2864	62	16	estate	estate	NOUN
inlawrev-2864	62	17	of	of	ADP
inlawrev-2864	62	18	the	the	DET
inlawrev-2864	62	19	settlor	settlor	NOUN
inlawrev-2864	62	20	,	,	PUNCT
inlawrev-2864	62	21	if	if	SCONJ
inlawrev-2864	62	22	he	he	PRON
inlawrev-2864	62	23	retains	retain	VERB
inlawrev-2864	62	24	,	,	PUNCT
inlawrev-2864	62	25	for	for	ADP
inlawrev-2864	62	26	life	life	NOUN
inlawrev-2864	62	27	or	or	CCONJ
inlawrev-2864	62	28	for	for	ADP
inlawrev-2864	62	29	any	any	DET
inlawrev-2864	62	30	period	period	NOUN
inlawrev-2864	62	31	not	not	PART
inlawrev-2864	62	32	ascertainable	ascertainable	ADJ
inlawrev-2864	62	33	without	without	ADP
inlawrev-2864	62	34	reference	reference	NOUN
inlawrev-2864	62	35	to	to	ADP
inlawrev-2864	62	36	his	his	PRON
inlawrev-2864	62	37	death	death	NOUN
inlawrev-2864	62	38	or	or	CCONJ
inlawrev-2864	62	39	which	which	PRON
inlawrev-2864	62	40	does	do	AUX
inlawrev-2864	62	41	not	not	PART
inlawrev-2864	62	42	in	in	ADP
inlawrev-2864	62	43	fact	fact	NOUN
inlawrev-2864	62	44	end	end	VERB
inlawrev-2864	62	45	before	before	ADP
inlawrev-2864	62	46	his	his	PRON
inlawrev-2864	62	47	death	death	NOUN
inlawrev-2864	62	48	,	,	PUNCT
inlawrev-2864	62	49	any	any	DET
inlawrev-2864	62	50	right	right	NOUN
inlawrev-2864	62	51	,	,	PUNCT
inlawrev-2864	62	52	directly	directly	ADV
inlawrev-2864	62	53	or	or	CCONJ
inlawrev-2864	62	54	indirectly	indirectly	ADV
inlawrev-2864	62	55	,	,	PUNCT
inlawrev-2864	62	56	to	to	ADP
inlawrev-2864	62	57	the	the	DET
inlawrev-2864	62	58	income	income	NOUN
inlawrev-2864	62	59	of	of	ADP
inlawrev-2864	62	60	the	the	DET
inlawrev-2864	62	61	trust	trust	NOUN
inlawrev-2864	62	62	or	or	CCONJ
inlawrev-2864	62	63	to	to	ADP
inlawrev-2864	62	64	any	any	DET
inlawrev-2864	62	65	enjoyment	enjoyment	NOUN
inlawrev-2864	62	66	of	of	ADP
inlawrev-2864	62	67	the	the	DET
inlawrev-2864	62	68	benefits	benefit	NOUN
inlawrev-2864	62	69	of	of	ADP
inlawrev-2864	62	70	trust	trust	NOUN
inlawrev-2864	62	71	corpus.*^	corpus.*^	PROPN
inlawrev-2864	62	72	consequently	consequently	ADV
inlawrev-2864	62	73	,	,	PUNCT
inlawrev-2864	62	74	if	if	SCONJ
inlawrev-2864	62	75	during	during	ADP
inlawrev-2864	62	76	the	the	DET
inlawrev-2864	62	77	lifetime	lifetime	NOUN
inlawrev-2864	62	78	of	of	ADP
inlawrev-2864	62	79	the	the	DET
inlawrev-2864	62	80	settlor	settlor	NOUN
inlawrev-2864	62	81	,	,	PUNCT
inlawrev-2864	62	82	an	an	DET
inlawrev-2864	62	83	irrevocable	irrevocable	ADJ
inlawrev-2864	62	84	life	life	NOUN
inlawrev-2864	62	85	insurance	insurance	NOUN
inlawrev-2864	62	86	trust	trust	NOUN
inlawrev-2864	62	87	may	may	AUX
inlawrev-2864	62	88	benefit	benefit	VERB
inlawrev-2864	62	89	the	the	DET
inlawrev-2864	62	90	settlor	settlor	NOUN
inlawrev-2864	62	91	or	or	CCONJ
inlawrev-2864	62	92	be	be	AUX
inlawrev-2864	62	93	used	use	VERB
inlawrev-2864	62	94	to	to	PART
inlawrev-2864	62	95	discharge	discharge	VERB
inlawrev-2864	62	96	support	support	NOUN
inlawrev-2864	62	97	obligations	obligation	NOUN
inlawrev-2864	62	98	of	of	ADP
inlawrev-2864	62	99	the	the	DET
inlawrev-2864	62	100	settlor	settlor	NOUN
inlawrev-2864	62	101	,	,	PUNCT
inlawrev-2864	62	102	the	the	DET
inlawrev-2864	62	103	corpus	corpus	NOUN
inlawrev-2864	62	104	of	of	ADP
inlawrev-2864	62	105	the	the	DET
inlawrev-2864	62	106	irrevocable	irrevocable	ADJ
inlawrev-2864	62	107	trust	trust	NOUN
inlawrev-2864	62	108	will	will	AUX
inlawrev-2864	62	109	be	be	AUX
inlawrev-2864	62	110	included	include	VERB
inlawrev-2864	62	111	in	in	ADP
inlawrev-2864	62	112	his	his	PRON
inlawrev-2864	62	113	taxable	taxable	ADJ
inlawrev-2864	62	114	estate	estate	NOUN
inlawrev-2864	62	115	.	.	PUNCT
inlawrev-2864	63	1	therefore	therefore	ADV
inlawrev-2864	63	2	,	,	PUNCT
inlawrev-2864	63	3	the	the	DET
inlawrev-2864	63	4	trust	trust	NOUN
inlawrev-2864	63	5	agreement	agreement	NOUN
inlawrev-2864	63	6	should	should	AUX
inlawrev-2864	63	7	specifically	specifically	ADV
inlawrev-2864	63	8	preclude	preclude	VERB
inlawrev-2864	63	9	,	,	PUNCT
inlawrev-2864	63	10	during	during	ADP
inlawrev-2864	63	11	the	the	DET
inlawrev-2864	63	12	settlor	settlor	NOUN
inlawrev-2864	63	13	's	's	PART
inlawrev-2864	63	14	lifetime	lifetime	NOUN
inlawrev-2864	63	15	,	,	PUNCT
inlawrev-2864	63	16	the	the	DET
inlawrev-2864	63	17	use	use	NOUN
inlawrev-2864	63	18	of	of	ADP
inlawrev-2864	63	19	any	any	DET
inlawrev-2864	63	20	trust	trust	NOUN
inlawrev-2864	63	21	property	property	NOUN
inlawrev-2864	63	22	for	for	ADP
inlawrev-2864	63	23	the	the	DET
inlawrev-2864	63	24	benefit	benefit	NOUN
inlawrev-2864	63	25	of	of	ADP
inlawrev-2864	63	26	the	the	DET
inlawrev-2864	63	27	settlor	settlor	NOUN
inlawrev-2864	63	28	or	or	CCONJ
inlawrev-2864	63	29	for	for	ADP
inlawrev-2864	63	30	the	the	DET
inlawrev-2864	63	31	payment	payment	NOUN
inlawrev-2864	63	32	of	of	ADP
inlawrev-2864	63	33	his	his	PRON
inlawrev-2864	63	34	support	support	NOUN
inlawrev-2864	63	35	obligations	obligation	NOUN
inlawrev-2864	63	36	.	.	PUNCT
inlawrev-2864	64	1	additionally	additionally	ADV
inlawrev-2864	64	2	,	,	PUNCT
inlawrev-2864	64	3	even	even	ADV
inlawrev-2864	64	4	if	if	SCONJ
inlawrev-2864	64	5	the	the	DET
inlawrev-2864	64	6	corpus	corpus	NOUN
inlawrev-2864	64	7	of	of	ADP
inlawrev-2864	64	8	the	the	DET
inlawrev-2864	64	9	trust	trust	NOUN
inlawrev-2864	64	10	is	be	AUX
inlawrev-2864	64	11	not	not	PART
inlawrev-2864	64	12	included	include	VERB
inlawrev-2864	64	13	in	in	ADP
inlawrev-2864	64	14	the	the	DET
inlawrev-2864	64	15	taxable	taxable	ADJ
inlawrev-2864	64	16	estate	estate	NOUN
inlawrev-2864	64	17	of	of	ADP
inlawrev-2864	64	18	the	the	DET
inlawrev-2864	64	19	settlor	settlor	NOUN
inlawrev-2864	64	20	,	,	PUNCT
inlawrev-2864	64	21	retention	retention	NOUN
inlawrev-2864	64	22	by	by	ADP
inlawrev-2864	64	23	the	the	DET
inlawrev-2864	64	24	settlor	settlor	NOUN
inlawrev-2864	64	25	of	of	ADP
inlawrev-2864	64	26	any	any	DET
inlawrev-2864	64	27	incident	incident	NOUN
inlawrev-2864	64	28	of	of	ADP
inlawrev-2864	64	29	13	13	NUM
inlawrev-2864	64	30	.	.	PUNCT
inlawrev-2864	65	1	see	see	VERB
inlawrev-2864	65	2	infra	infra	NOUN
inlawrev-2864	65	3	notes	note	VERB
inlawrev-2864	65	4	25	25	NUM
inlawrev-2864	65	5	-	-	SYM
inlawrev-2864	65	6	27	27	NUM
inlawrev-2864	65	7	and	and	CCONJ
inlawrev-2864	65	8	accompanying	accompany	VERB
inlawrev-2864	65	9	text	text	NOUN
inlawrev-2864	65	10	;	;	PUNCT
inlawrev-2864	65	11	see	see	VERB
inlawrev-2864	65	12	also	also	ADV
inlawrev-2864	65	13	i.r.c	i.r.c	NOUN
inlawrev-2864	65	14	.	.	PUNCT
inlawrev-2864	66	1	§	§	PROPN
inlawrev-2864	66	2	101(a)(2	101(a)(2	NUM
inlawrev-2864	66	3	)	)	PUNCT
inlawrev-2864	66	4	(	(	PUNCT
inlawrev-2864	66	5	1989	1989	NUM
inlawrev-2864	66	6	)	)	PUNCT
inlawrev-2864	66	7	.	.	PUNCT
inlawrev-2864	67	1	14	14	NUM
inlawrev-2864	67	2	.	.	PUNCT
inlawrev-2864	68	1	see	see	VERB
inlawrev-2864	68	2	supra	supra	PROPN
inlawrev-2864	68	3	note	note	PROPN
inlawrev-2864	68	4	12	12	NUM
inlawrev-2864	68	5	.	.	PUNCT
inlawrev-2864	69	1	15	15	NUM
inlawrev-2864	69	2	.	.	PUNCT
inlawrev-2864	69	3	i.r.c	i.r.c	NOUN
inlawrev-2864	69	4	.	.	PUNCT
inlawrev-2864	70	1	§	§	PROPN
inlawrev-2864	70	2	2036(a)(1	2036(a)(1	NOUN
inlawrev-2864	70	3	)	)	PUNCT
inlawrev-2864	70	4	(	(	PUNCT
inlawrev-2864	70	5	1989	1989	NUM
inlawrev-2864	70	6	)	)	PUNCT
inlawrev-2864	70	7	.	.	PUNCT
inlawrev-2864	71	1	1990	1990	NUM
inlawrev-2864	71	2	]	]	PUNCT
inlawrev-2864	71	3	estate	estate	NOUN
inlawrev-2864	71	4	planning	plan	VERB
inlawrev-2864	71	5	521	521	NUM
inlawrev-2864	71	6	ownership	ownership	NOUN
inlawrev-2864	71	7	in	in	ADP
inlawrev-2864	71	8	a	a	DET
inlawrev-2864	71	9	life	life	NOUN
inlawrev-2864	71	10	insurance	insurance	NOUN
inlawrev-2864	71	11	policy	policy	NOUN
inlawrev-2864	71	12	transferred	transfer	VERB
inlawrev-2864	71	13	to	to	ADP
inlawrev-2864	71	14	an	an	DET
inlawrev-2864	71	15	irrevocable	irrevocable	ADJ
inlawrev-2864	71	16	life	life	NOUN
inlawrev-2864	71	17	insurance	insurance	NOUN
inlawrev-2864	71	18	trust	trust	NOUN
inlawrev-2864	71	19	will	will	AUX
inlawrev-2864	71	20	cause	cause	VERB
inlawrev-2864	71	21	the	the	DET
inlawrev-2864	71	22	face	face	NOUN
inlawrev-2864	71	23	amount	amount	NOUN
inlawrev-2864	71	24	of	of	ADP
inlawrev-2864	71	25	such	such	ADJ
inlawrev-2864	71	26	policy	policy	NOUN
inlawrev-2864	71	27	to	to	PART
inlawrev-2864	71	28	be	be	AUX
inlawrev-2864	71	29	included	include	VERB
inlawrev-2864	71	30	in	in	ADP
inlawrev-2864	71	31	his	his	PRON
inlawrev-2864	71	32	taxable	taxable	ADJ
inlawrev-2864	71	33	estate	estate	NOUN
inlawrev-2864	71	34	.	.	PUNCT
inlawrev-2864	72	1	'^	'^	ADJ
inlawrev-2864	72	2	incidents	incident	NOUN
inlawrev-2864	72	3	of	of	ADP
inlawrev-2864	72	4	ownership	ownership	NOUN
inlawrev-2864	72	5	are	be	AUX
inlawrev-2864	72	6	rights	right	NOUN
inlawrev-2864	72	7	or	or	CCONJ
inlawrev-2864	72	8	interests	interest	NOUN
inlawrev-2864	72	9	in	in	ADP
inlawrev-2864	72	10	a	a	DET
inlawrev-2864	72	11	life	life	NOUN
inlawrev-2864	72	12	insurance	insurance	NOUN
inlawrev-2864	72	13	policy	policy	NOUN
inlawrev-2864	72	14	whereby	whereby	SCONJ
inlawrev-2864	72	15	the	the	DET
inlawrev-2864	72	16	settlor	settlor	NOUN
inlawrev-2864	72	17	has	have	VERB
inlawrev-2864	72	18	the	the	DET
inlawrev-2864	72	19	power	power	NOUN
inlawrev-2864	72	20	,	,	PUNCT
inlawrev-2864	72	21	directly	directly	ADV
inlawrev-2864	72	22	or	or	CCONJ
inlawrev-2864	72	23	indirectly	indirectly	ADV
inlawrev-2864	72	24	,	,	PUNCT
inlawrev-2864	72	25	to	to	PART
inlawrev-2864	72	26	:	:	PUNCT
inlawrev-2864	72	27	(	(	PUNCT
inlawrev-2864	72	28	1	1	X
inlawrev-2864	72	29	)	)	PUNCT
inlawrev-2864	72	30	control	control	VERB
inlawrev-2864	72	31	the	the	DET
inlawrev-2864	72	32	existence	existence	NOUN
inlawrev-2864	72	33	of	of	ADP
inlawrev-2864	72	34	the	the	DET
inlawrev-2864	72	35	policy	policy	NOUN
inlawrev-2864	72	36	;	;	PUNCT
inlawrev-2864	72	37	(	(	PUNCT
inlawrev-2864	72	38	2	2	X
inlawrev-2864	72	39	)	)	PUNCT
inlawrev-2864	72	40	revise	revise	NOUN
inlawrev-2864	72	41	or	or	CCONJ
inlawrev-2864	72	42	rearrange	rearrange	VERB
inlawrev-2864	72	43	the	the	DET
inlawrev-2864	72	44	economic	economic	ADJ
inlawrev-2864	72	45	interests	interest	NOUN
inlawrev-2864	72	46	therein	therein	ADV
inlawrev-2864	72	47	;	;	PUNCT
inlawrev-2864	72	48	or	or	CCONJ
inlawrev-2864	72	49	(	(	PUNCT
inlawrev-2864	72	50	3	3	X
inlawrev-2864	72	51	)	)	PUNCT
inlawrev-2864	72	52	effect	effect	NOUN
inlawrev-2864	72	53	the	the	DET
inlawrev-2864	72	54	policy	policy	NOUN
inlawrev-2864	72	55	benefits	benefit	NOUN
inlawrev-2864	72	56	.	.	PUNCT
inlawrev-2864	73	1	^^	^^	PUNCT
inlawrev-2864	73	2	the	the	DET
inlawrev-2864	73	3	mere	mere	ADJ
inlawrev-2864	73	4	retention	retention	NOUN
inlawrev-2864	73	5	of	of	ADP
inlawrev-2864	73	6	the	the	DET
inlawrev-2864	73	7	power	power	NOUN
inlawrev-2864	73	8	to	to	PART
inlawrev-2864	73	9	veto	veto	VERB
inlawrev-2864	73	10	the	the	DET
inlawrev-2864	73	11	disposition	disposition	NOUN
inlawrev-2864	73	12	of	of	ADP
inlawrev-2864	73	13	a	a	DET
inlawrev-2864	73	14	ufe	ufe	PROPN
inlawrev-2864	73	15	insurance	insurance	NOUN
inlawrev-2864	73	16	policy	policy	NOUN
inlawrev-2864	73	17	is	be	AUX
inlawrev-2864	73	18	sufficient	sufficient	ADJ
inlawrev-2864	73	19	to	to	PART
inlawrev-2864	73	20	cause	cause	VERB
inlawrev-2864	73	21	the	the	DET
inlawrev-2864	73	22	proceeds	proceed	NOUN
inlawrev-2864	73	23	to	to	PART
inlawrev-2864	73	24	be	be	AUX
inlawrev-2864	73	25	included	include	VERB
inlawrev-2864	73	26	in	in	ADP
inlawrev-2864	73	27	the	the	DET
inlawrev-2864	73	28	taxable	taxable	ADJ
inlawrev-2864	73	29	estate	estate	NOUN
inlawrev-2864	73	30	of	of	ADP
inlawrev-2864	73	31	the	the	DET
inlawrev-2864	73	32	settlor	settlor	NOUN
inlawrev-2864	73	33	.	.	PUNCT
inlawrev-2864	73	34	^^	^^	PUNCT
inlawrev-2864	74	1	there	there	PRON
inlawrev-2864	74	2	has	have	AUX
inlawrev-2864	74	3	been	be	AUX
inlawrev-2864	74	4	a	a	DET
inlawrev-2864	74	5	split	split	NOUN
inlawrev-2864	74	6	of	of	ADP
inlawrev-2864	74	7	opinion	opinion	NOUN
inlawrev-2864	74	8	as	as	ADP
inlawrev-2864	74	9	to	to	ADP
inlawrev-2864	74	10	whether	whether	SCONJ
inlawrev-2864	74	11	an	an	DET
inlawrev-2864	74	12	interest	interest	NOUN
inlawrev-2864	74	13	in	in	ADP
inlawrev-2864	74	14	a	a	DET
inlawrev-2864	74	15	life	life	NOUN
inlawrev-2864	74	16	insurance	insurance	NOUN
inlawrev-2864	74	17	policy	policy	NOUN
inlawrev-2864	74	18	exercised	exercise	VERB
inlawrev-2864	74	19	by	by	ADP
inlawrev-2864	74	20	the	the	DET
inlawrev-2864	74	21	settlor	settlor	NOUN
inlawrev-2864	74	22	of	of	ADP
inlawrev-2864	74	23	an	an	DET
inlawrev-2864	74	24	irrevocable	irrevocable	ADJ
inlawrev-2864	74	25	life	life	NOUN
inlawrev-2864	74	26	insurance	insurance	NOUN
inlawrev-2864	74	27	trust	trust	NOUN
inlawrev-2864	74	28	solely	solely	ADV
inlawrev-2864	74	29	in	in	ADP
inlawrev-2864	74	30	a	a	DET
inlawrev-2864	74	31	fiduciary	fiduciary	ADJ
inlawrev-2864	74	32	capacity	capacity	NOUN
inlawrev-2864	74	33	,	,	PUNCT
inlawrev-2864	74	34	as	as	ADP
inlawrev-2864	74	35	trustee	trustee	NOUN
inlawrev-2864	74	36	of	of	ADP
inlawrev-2864	74	37	the	the	DET
inlawrev-2864	74	38	trust	trust	NOUN
inlawrev-2864	74	39	,	,	PUNCT
inlawrev-2864	74	40	constitutes	constitute	VERB
inlawrev-2864	74	41	an	an	DET
inlawrev-2864	74	42	incidence	incidence	NOUN
inlawrev-2864	74	43	of	of	ADP
inlawrev-2864	74	44	ownership	ownership	NOUN
inlawrev-2864	74	45	under	under	ADP
inlawrev-2864	74	46	code	code	NOUN
inlawrev-2864	74	47	section	section	NOUN
inlawrev-2864	74	48	2042.'^	2042.'^	NOUN
inlawrev-2864	74	49	the	the	DET
inlawrev-2864	74	50	irs	irs	PROPN
inlawrev-2864	74	51	has	have	AUX
inlawrev-2864	74	52	acknowledged	acknowledge	VERB
inlawrev-2864	74	53	that	that	SCONJ
inlawrev-2864	74	54	the	the	DET
inlawrev-2864	74	55	exercise	exercise	NOUN
inlawrev-2864	74	56	of	of	ADP
inlawrev-2864	74	57	such	such	ADJ
inlawrev-2864	74	58	power	power	NOUN
inlawrev-2864	74	59	by	by	ADP
inlawrev-2864	74	60	the	the	DET
inlawrev-2864	74	61	settlor	settlor	NOUN
inlawrev-2864	74	62	in	in	ADP
inlawrev-2864	74	63	his	his	PRON
inlawrev-2864	74	64	capacity	capacity	NOUN
inlawrev-2864	74	65	as	as	ADP
inlawrev-2864	74	66	a	a	DET
inlawrev-2864	74	67	trustee	trustee	NOUN
inlawrev-2864	74	68	of	of	ADP
inlawrev-2864	74	69	an	an	DET
inlawrev-2864	74	70	irrevocable	irrevocable	ADJ
inlawrev-2864	74	71	life	life	NOUN
inlawrev-2864	74	72	insurance	insurance	NOUN
inlawrev-2864	74	73	trust	trust	NOUN
inlawrev-2864	74	74	may	may	AUX
inlawrev-2864	74	75	not	not	PART
inlawrev-2864	74	76	expose	expose	VERB
inlawrev-2864	74	77	the	the	DET
inlawrev-2864	74	78	settlor	settlor	NOUN
inlawrev-2864	74	79	to	to	PART
inlawrev-2864	74	80	estate	estate	VERB
inlawrev-2864	74	81	tax	tax	NOUN
inlawrev-2864	74	82	liability	liability	NOUN
inlawrev-2864	74	83	provided	provide	VERB
inlawrev-2864	74	84	(	(	PUNCT
inlawrev-2864	74	85	1	1	X
inlawrev-2864	74	86	)	)	PUNCT
inlawrev-2864	74	87	the	the	DET
inlawrev-2864	74	88	settlor	settlor	NOUN
inlawrev-2864	74	89	acquired	acquire	VERB
inlawrev-2864	74	90	the	the	DET
inlawrev-2864	74	91	power	power	NOUN
inlawrev-2864	74	92	after	after	SCONJ
inlawrev-2864	74	93	he	he	PRON
inlawrev-2864	74	94	had	have	AUX
inlawrev-2864	74	95	divested	divest	VERB
inlawrev-2864	74	96	himself	himself	PRON
inlawrev-2864	74	97	of	of	ADP
inlawrev-2864	74	98	all	all	DET
inlawrev-2864	74	99	interests	interest	NOUN
inlawrev-2864	74	100	in	in	ADP
inlawrev-2864	74	101	the	the	DET
inlawrev-2864	74	102	policy	policy	NOUN
inlawrev-2864	74	103	;	;	PUNCT
inlawrev-2864	74	104	and	and	CCONJ
inlawrev-2864	74	105	(	(	PUNCT
inlawrev-2864	74	106	2	2	X
inlawrev-2864	74	107	)	)	PUNCT
inlawrev-2864	74	108	the	the	DET
inlawrev-2864	74	109	trust	trust	NOUN
inlawrev-2864	74	110	precludes	preclude	VERB
inlawrev-2864	74	111	the	the	DET
inlawrev-2864	74	112	exercise	exercise	NOUN
inlawrev-2864	74	113	of	of	ADP
inlawrev-2864	74	114	the	the	DET
inlawrev-2864	74	115	power	power	NOUN
inlawrev-2864	74	116	for	for	ADP
inlawrev-2864	74	117	the	the	DET
inlawrev-2864	74	118	personal	personal	ADJ
inlawrev-2864	74	119	benefit	benefit	NOUN
inlawrev-2864	74	120	of	of	ADP
inlawrev-2864	74	121	the	the	DET
inlawrev-2864	74	122	settlor.^	settlor.^	NOUN
inlawrev-2864	74	123	therefore	therefore	ADV
inlawrev-2864	74	124	,	,	PUNCT
inlawrev-2864	74	125	the	the	DET
inlawrev-2864	74	126	settlor	settlor	NOUN
inlawrev-2864	74	127	should	should	AUX
inlawrev-2864	74	128	neither	neither	CCONJ
inlawrev-2864	74	129	be	be	AUX
inlawrev-2864	74	130	the	the	DET
inlawrev-2864	74	131	trustee	trustee	NOUN
inlawrev-2864	74	132	nor	nor	CCONJ
inlawrev-2864	74	133	retain	retain	VERB
inlawrev-2864	74	134	any	any	DET
inlawrev-2864	74	135	incident	incident	NOUN
inlawrev-2864	74	136	of	of	ADP
inlawrev-2864	74	137	ownership	ownership	NOUN
inlawrev-2864	74	138	in	in	ADP
inlawrev-2864	74	139	any	any	DET
inlawrev-2864	74	140	insurance	insurance	NOUN
inlawrev-2864	74	141	policies	policy	NOUN
inlawrev-2864	74	142	on	on	ADP
inlawrev-2864	74	143	his	his	PRON
inlawrev-2864	74	144	life	life	NOUN
inlawrev-2864	74	145	.	.	PUNCT
inlawrev-2864	75	1	however	however	ADV
inlawrev-2864	75	2	,	,	PUNCT
inlawrev-2864	75	3	even	even	ADV
inlawrev-2864	75	4	if	if	SCONJ
inlawrev-2864	75	5	the	the	DET
inlawrev-2864	75	6	settlor	settlor	NOUN
inlawrev-2864	75	7	never	never	ADV
inlawrev-2864	75	8	held	hold	VERB
inlawrev-2864	75	9	any	any	DET
inlawrev-2864	75	10	incidents	incident	NOUN
inlawrev-2864	75	11	of	of	ADP
inlawrev-2864	75	12	ownership	ownership	NOUN
inlawrev-2864	75	13	in	in	ADP
inlawrev-2864	75	14	an	an	DET
inlawrev-2864	75	15	insurance	insurance	NOUN
inlawrev-2864	75	16	policy	policy	NOUN
inlawrev-2864	75	17	on	on	ADP
inlawrev-2864	75	18	his	his	PRON
inlawrev-2864	75	19	life	life	NOUN
inlawrev-2864	75	20	or	or	CCONJ
inlawrev-2864	75	21	paid	pay	VERB
inlawrev-2864	75	22	any	any	DET
inlawrev-2864	75	23	premiums	premium	NOUN
inlawrev-2864	75	24	in	in	ADP
inlawrev-2864	75	25	connection	connection	NOUN
inlawrev-2864	75	26	therewith	therewith	NOUN
inlawrev-2864	75	27	,	,	PUNCT
inlawrev-2864	75	28	the	the	DET
inlawrev-2864	75	29	proceeds	proceed	NOUN
inlawrev-2864	75	30	of	of	ADP
inlawrev-2864	75	31	the	the	DET
inlawrev-2864	75	32	hfe	hfe	PROPN
inlawrev-2864	75	33	insurance	insurance	NOUN
inlawrev-2864	75	34	policy	policy	NOUN
inlawrev-2864	75	35	would	would	AUX
inlawrev-2864	75	36	still	still	ADV
inlawrev-2864	75	37	be	be	AUX
inlawrev-2864	75	38	included	include	VERB
inlawrev-2864	75	39	in	in	ADP
inlawrev-2864	75	40	his	his	PRON
inlawrev-2864	75	41	estate	estate	NOUN
inlawrev-2864	75	42	to	to	ADP
inlawrev-2864	75	43	the	the	DET
inlawrev-2864	75	44	extent	extent	NOUN
inlawrev-2864	75	45	that	that	SCONJ
inlawrev-2864	75	46	such	such	ADJ
inlawrev-2864	75	47	funds	fund	NOUN
inlawrev-2864	75	48	are	be	AUX
inlawrev-2864	75	49	restricted	restrict	VERB
inlawrev-2864	75	50	to	to	ADP
inlawrev-2864	75	51	the	the	DET
inlawrev-2864	75	52	discharge	discharge	NOUN
inlawrev-2864	75	53	of	of	ADP
inlawrev-2864	75	54	estate	estate	NOUN
inlawrev-2864	75	55	obligations.^^	obligations.^^	NOUN
inlawrev-2864	75	56	in	in	ADP
inlawrev-2864	75	57	order	order	NOUN
inlawrev-2864	75	58	to	to	PART
inlawrev-2864	75	59	insure	insure	VERB
inlawrev-2864	75	60	that	that	SCONJ
inlawrev-2864	75	61	the	the	DET
inlawrev-2864	75	62	tax	tax	NOUN
inlawrev-2864	75	63	benefits	benefit	NOUN
inlawrev-2864	75	64	of	of	ADP
inlawrev-2864	75	65	an	an	DET
inlawrev-2864	75	66	irrevocable	irrevocable	ADJ
inlawrev-2864	75	67	life	life	NOUN
inlawrev-2864	75	68	insurance	insurance	NOUN
inlawrev-2864	75	69	trust	trust	NOUN
inlawrev-2864	75	70	are	be	AUX
inlawrev-2864	75	71	preserved	preserve	VERB
inlawrev-2864	75	72	,	,	PUNCT
inlawrev-2864	75	73	the	the	DET
inlawrev-2864	75	74	trust	trust	NOUN
inlawrev-2864	75	75	agreement	agreement	NOUN
inlawrev-2864	75	76	should	should	AUX
inlawrev-2864	75	77	provide	provide	VERB
inlawrev-2864	75	78	that	that	SCONJ
inlawrev-2864	75	79	the	the	DET
inlawrev-2864	75	80	trustee	trustee	NOUN
inlawrev-2864	75	81	may	may	AUX
inlawrev-2864	75	82	,	,	PUNCT
inlawrev-2864	75	83	but	but	CCONJ
inlawrev-2864	75	84	is	be	AUX
inlawrev-2864	75	85	not	not	PART
inlawrev-2864	75	86	directed	direct	VERB
inlawrev-2864	75	87	to	to	PART
inlawrev-2864	75	88	,	,	PUNCT
inlawrev-2864	75	89	use	use	VERB
inlawrev-2864	75	90	the	the	DET
inlawrev-2864	75	91	proceeds	proceed	NOUN
inlawrev-2864	75	92	of	of	ADP
inlawrev-2864	75	93	a	a	DET
inlawrev-2864	75	94	life	life	NOUN
inlawrev-2864	75	95	insurance	insurance	NOUN
inlawrev-2864	75	96	policy	policy	NOUN
inlawrev-2864	75	97	held	hold	VERB
inlawrev-2864	75	98	in	in	ADP
inlawrev-2864	75	99	trust	trust	NOUN
inlawrev-2864	75	100	to	to	PART
inlawrev-2864	75	101	satisfy	satisfy	VERB
inlawrev-2864	75	102	the	the	DET
inlawrev-2864	75	103	death	death	NOUN
inlawrev-2864	75	104	taxes	taxis	NOUN
inlawrev-2864	75	105	and	and	CCONJ
inlawrev-2864	75	106	other	other	ADJ
inlawrev-2864	75	107	liabilities	liability	NOUN
inlawrev-2864	75	108	of	of	ADP
inlawrev-2864	75	109	the	the	DET
inlawrev-2864	75	110	estate	estate	NOUN
inlawrev-2864	75	111	of	of	ADP
inlawrev-2864	75	112	the	the	DET
inlawrev-2864	75	113	settlor	settlor	NOUN
inlawrev-2864	75	114	.	.	PUNCT
inlawrev-2864	76	1	iii	iii	X
inlawrev-2864	76	2	.	.	PROPN
inlawrev-2864	77	1	funding	fund	VERB
inlawrev-2864	77	2	the	the	DET
inlawrev-2864	77	3	trust	trust	NOUN
inlawrev-2864	77	4	an	an	DET
inlawrev-2864	77	5	irrevocable	irrevocable	ADJ
inlawrev-2864	77	6	life	life	NOUN
inlawrev-2864	77	7	insurance	insurance	NOUN
inlawrev-2864	77	8	trust	trust	NOUN
inlawrev-2864	77	9	may	may	AUX
inlawrev-2864	77	10	be	be	AUX
inlawrev-2864	77	11	funded	fund	VERB
inlawrev-2864	77	12	by	by	ADP
inlawrev-2864	77	13	the	the	DET
inlawrev-2864	77	14	issuance	issuance	NOUN
inlawrev-2864	77	15	of	of	ADP
inlawrev-2864	77	16	a	a	DET
inlawrev-2864	77	17	new	new	ADJ
inlawrev-2864	77	18	pohcy	pohcy	NOUN
inlawrev-2864	77	19	on	on	ADP
inlawrev-2864	77	20	the	the	DET
inlawrev-2864	77	21	settlor	settlor	NOUN
inlawrev-2864	77	22	's	's	PART
inlawrev-2864	77	23	life	life	NOUN
inlawrev-2864	77	24	applied	apply	VERB
inlawrev-2864	77	25	for	for	ADP
inlawrev-2864	77	26	by	by	ADP
inlawrev-2864	77	27	the	the	DET
inlawrev-2864	77	28	trust	trust	NOUN
inlawrev-2864	77	29	or	or	CCONJ
inlawrev-2864	77	30	the	the	DET
inlawrev-2864	77	31	transfer	transfer	NOUN
inlawrev-2864	77	32	to	to	ADP
inlawrev-2864	77	33	the	the	DET
inlawrev-2864	77	34	trust	trust	NOUN
inlawrev-2864	77	35	of	of	ADP
inlawrev-2864	77	36	an	an	DET
inlawrev-2864	77	37	existing	exist	VERB
inlawrev-2864	77	38	policy	policy	NOUN
inlawrev-2864	77	39	on	on	ADP
inlawrev-2864	77	40	his	his	PRON
inlawrev-2864	77	41	life	life	NOUN
inlawrev-2864	77	42	.	.	PUNCT
inlawrev-2864	78	1	16	16	NUM
inlawrev-2864	78	2	.	.	PUNCT
inlawrev-2864	79	1	i	i	PRON
inlawrev-2864	79	2	d.	d.	PROPN
inlawrev-2864	79	3	§	§	PROPN
inlawrev-2864	79	4	2042(2	2042(2	PROPN
inlawrev-2864	79	5	)	)	PUNCT
inlawrev-2864	79	6	.	.	PUNCT
inlawrev-2864	80	1	17	17	NUM
inlawrev-2864	80	2	.	.	PUNCT
inlawrev-2864	81	1	treas	treas	PROPN
inlawrev-2864	81	2	.	.	PUNCT
inlawrev-2864	82	1	reg	reg	PROPN
inlawrev-2864	82	2	.	.	PUNCT
inlawrev-2864	83	1	§	§	PROPN
inlawrev-2864	83	2	20.20421(a)(2	20.20421(a)(2	NUM
inlawrev-2864	83	3	)	)	PUNCT
inlawrev-2864	83	4	(	(	PUNCT
inlawrev-2864	83	5	as	as	SCONJ
inlawrev-2864	83	6	amended	amend	VERB
inlawrev-2864	83	7	in	in	ADP
inlawrev-2864	83	8	1974	1974	NUM
inlawrev-2864	83	9	)	)	PUNCT
inlawrev-2864	83	10	.	.	PUNCT
inlawrev-2864	84	1	18	18	NUM
inlawrev-2864	84	2	.	.	PUNCT
inlawrev-2864	85	1	i	i	PRON
inlawrev-2864	85	2	d.	d.	PROPN
inlawrev-2864	85	3	§	§	PROPN
inlawrev-2864	85	4	20.2042	20.2042	NUM
inlawrev-2864	85	5	-	-	SYM
inlawrev-2864	85	6	l(c)(4	l(c)(4	NOUN
inlawrev-2864	85	7	)	)	PUNCT
inlawrev-2864	85	8	(	(	PUNCT
inlawrev-2864	85	9	as	as	SCONJ
inlawrev-2864	85	10	amended	amend	VERB
inlawrev-2864	85	11	in	in	ADP
inlawrev-2864	85	12	1972	1972	NUM
inlawrev-2864	85	13	)	)	PUNCT
inlawrev-2864	85	14	.	.	PUNCT
inlawrev-2864	86	1	19	19	NUM
inlawrev-2864	86	2	.	.	X
inlawrev-2864	87	1	see	see	VERB
inlawrev-2864	87	2	,	,	PUNCT
inlawrev-2864	87	3	e.g	e.g	PROPN
inlawrev-2864	87	4	..	..	PROPN
inlawrev-2864	87	5	rose	rise	VERB
inlawrev-2864	87	6	v.	v.	ADP
inlawrev-2864	87	7	united	united	PROPN
inlawrev-2864	87	8	states	states	PROPN
inlawrev-2864	87	9	,	,	PUNCT
inlawrev-2864	87	10	511	511	NUM
inlawrev-2864	87	11	f.2d	f.2d	SYM
inlawrev-2864	87	12	259	259	NUM
inlawrev-2864	87	13	(	(	PUNCT
inlawrev-2864	87	14	5th	5th	ADJ
inlawrev-2864	87	15	cir	cir	NOUN
inlawrev-2864	87	16	.	.	PUNCT
inlawrev-2864	87	17	1975	1975	NUM
inlawrev-2864	87	18	)	)	PUNCT
inlawrev-2864	87	19	;	;	PUNCT
inlawrev-2864	87	20	estate	estate	NOUN
inlawrev-2864	87	21	of	of	ADP
inlawrev-2864	87	22	skifter	skifter	NOUN
inlawrev-2864	87	23	v.	v.	ADP
inlawrev-2864	87	24	commissioner	commissioner	NOUN
inlawrev-2864	87	25	,	,	PUNCT
inlawrev-2864	87	26	468	468	NUM
inlawrev-2864	87	27	f.2d	f.2d	ADP
inlawrev-2864	87	28	699	699	NUM
inlawrev-2864	87	29	(	(	PUNCT
inlawrev-2864	87	30	2d	2d	NUM
inlawrev-2864	87	31	cir	cir	NOUN
inlawrev-2864	87	32	.	.	PROPN
inlawrev-2864	87	33	1972	1972	NUM
inlawrev-2864	87	34	)	)	PUNCT
inlawrev-2864	87	35	;	;	PUNCT
inlawrev-2864	87	36	estate	estate	NOUN
inlawrev-2864	87	37	of	of	ADP
inlawrev-2864	87	38	fruehauf	fruehauf	PROPN
inlawrev-2864	87	39	v.	v.	PROPN
inlawrev-2864	87	40	commissioner	commissioner	PROPN
inlawrev-2864	87	41	,	,	PUNCT
inlawrev-2864	87	42	427	427	NUM
inlawrev-2864	87	43	f.2d	f.2d	SYM
inlawrev-2864	87	44	80	80	NUM
inlawrev-2864	87	45	(	(	PUNCT
inlawrev-2864	87	46	6th	6th	ADJ
inlawrev-2864	87	47	cir	cir	NOUN
inlawrev-2864	87	48	.	.	PROPN
inlawrev-2864	87	49	1970	1970	NUM
inlawrev-2864	87	50	)	)	PUNCT
inlawrev-2864	87	51	.	.	PUNCT
inlawrev-2864	88	1	20	20	NUM
inlawrev-2864	88	2	.	.	PUNCT
inlawrev-2864	89	1	rev	rev	PROPN
inlawrev-2864	89	2	.	.	PUNCT
inlawrev-2864	90	1	rul	rul	NOUN
inlawrev-2864	90	2	.	.	PUNCT
inlawrev-2864	91	1	84	84	NUM
inlawrev-2864	91	2	-	-	SYM
inlawrev-2864	91	3	179	179	NUM
inlawrev-2864	91	4	,	,	PUNCT
inlawrev-2864	91	5	1984	1984	NUM
inlawrev-2864	91	6	-	-	SYM
inlawrev-2864	91	7	2	2	NUM
inlawrev-2864	91	8	c.b	c.b	PROPN
inlawrev-2864	91	9	.	.	PROPN
inlawrev-2864	91	10	195	195	NUM
inlawrev-2864	91	11	.	.	NOUN
inlawrev-2864	91	12	21	21	NUM
inlawrev-2864	91	13	.	.	PUNCT
inlawrev-2864	92	1	treas	treas	PROPN
inlawrev-2864	92	2	.	.	PUNCT
inlawrev-2864	93	1	reg	reg	PROPN
inlawrev-2864	93	2	.	.	PUNCT
inlawrev-2864	94	1	§	§	PROPN
inlawrev-2864	94	2	20.2042	20.2042	NUM
inlawrev-2864	94	3	-	-	SYM
inlawrev-2864	94	4	l(b)(l	l(b)(l	NOUN
inlawrev-2864	94	5	)	)	PUNCT
inlawrev-2864	94	6	(	(	PUNCT
inlawrev-2864	94	7	as	as	SCONJ
inlawrev-2864	94	8	amended	amend	VERB
inlawrev-2864	94	9	in	in	ADP
inlawrev-2864	94	10	1974	1974	NUM
inlawrev-2864	94	11	)	)	PUNCT
inlawrev-2864	94	12	.	.	PUNCT
inlawrev-2864	95	1	522	522	NUM
inlawrev-2864	95	2	indiana	indiana	PROPN
inlawrev-2864	95	3	law	law	NOUN
inlawrev-2864	95	4	review	review	NOUN
inlawrev-2864	95	5	[	[	X
inlawrev-2864	95	6	vol	vol	NOUN
inlawrev-2864	95	7	.	.	PUNCT
inlawrev-2864	96	1	23:517	23:517	NUM
inlawrev-2864	96	2	a.	a.	NOUN
inlawrev-2864	96	3	issuance	issuance	NOUN
inlawrev-2864	96	4	of	of	ADP
inlawrev-2864	96	5	new	new	ADJ
inlawrev-2864	96	6	policy	policy	NOUN
inlawrev-2864	96	7	to	to	PART
inlawrev-2864	96	8	avoid	avoid	VERB
inlawrev-2864	96	9	the	the	DET
inlawrev-2864	96	10	transfer	transfer	NOUN
inlawrev-2864	96	11	for	for	ADP
inlawrev-2864	96	12	value	value	NOUN
inlawrev-2864	96	13	rule^^	rule^^	NOUN
inlawrev-2864	96	14	and	and	CCONJ
inlawrev-2864	96	15	the	the	DET
inlawrev-2864	96	16	three	three	NUM
inlawrev-2864	96	17	year	year	NOUN
inlawrev-2864	96	18	rule,^^	rule,^^	VERB
inlawrev-2864	96	19	an	an	DET
inlawrev-2864	96	20	irrevocable	irrevocable	ADJ
inlawrev-2864	96	21	life	life	NOUN
inlawrev-2864	96	22	insurance	insurance	NOUN
inlawrev-2864	96	23	trust	trust	NOUN
inlawrev-2864	96	24	may	may	AUX
inlawrev-2864	96	25	be	be	AUX
inlawrev-2864	96	26	funded	fund	VERB
inlawrev-2864	96	27	by	by	ADP
inlawrev-2864	96	28	the	the	DET
inlawrev-2864	96	29	issuance	issuance	NOUN
inlawrev-2864	96	30	to	to	ADP
inlawrev-2864	96	31	the	the	DET
inlawrev-2864	96	32	trust	trust	NOUN
inlawrev-2864	96	33	of	of	ADP
inlawrev-2864	96	34	a	a	DET
inlawrev-2864	96	35	new	new	ADJ
inlawrev-2864	96	36	policy	policy	NOUN
inlawrev-2864	96	37	on	on	ADP
inlawrev-2864	96	38	the	the	DET
inlawrev-2864	96	39	life	life	NOUN
inlawrev-2864	96	40	of	of	ADP
inlawrev-2864	96	41	the	the	DET
inlawrev-2864	96	42	settlor	settlor	NOUN
inlawrev-2864	96	43	.	.	PUNCT
inlawrev-2864	97	1	the	the	DET
inlawrev-2864	97	2	application	application	NOUN
inlawrev-2864	97	3	for	for	ADP
inlawrev-2864	97	4	the	the	DET
inlawrev-2864	97	5	life	life	NOUN
inlawrev-2864	97	6	insurance	insurance	NOUN
inlawrev-2864	97	7	policy	policy	NOUN
inlawrev-2864	97	8	would	would	AUX
inlawrev-2864	97	9	be	be	AUX
inlawrev-2864	97	10	submitted	submit	VERB
inlawrev-2864	97	11	by	by	ADP
inlawrev-2864	97	12	the	the	DET
inlawrev-2864	97	13	trustee	trustee	NOUN
inlawrev-2864	97	14	,	,	PUNCT
inlawrev-2864	97	15	naming	name	VERB
inlawrev-2864	97	16	the	the	DET
inlawrev-2864	97	17	trust	trust	NOUN
inlawrev-2864	97	18	the	the	DET
inlawrev-2864	97	19	designated	designate	VERB
inlawrev-2864	97	20	owner	owner	NOUN
inlawrev-2864	97	21	and	and	CCONJ
inlawrev-2864	97	22	beneficiary	beneficiary	NOUN
inlawrev-2864	97	23	of	of	ADP
inlawrev-2864	97	24	the	the	DET
inlawrev-2864	97	25	policy	policy	NOUN
inlawrev-2864	97	26	.	.	PUNCT
inlawrev-2864	98	1	thus	thus	ADV
inlawrev-2864	98	2	,	,	PUNCT
inlawrev-2864	98	3	the	the	DET
inlawrev-2864	98	4	trust	trust	NOUN
inlawrev-2864	98	5	would	would	AUX
inlawrev-2864	98	6	be	be	AUX
inlawrev-2864	98	7	the	the	DET
inlawrev-2864	98	8	owner	owner	NOUN
inlawrev-2864	98	9	and	and	CCONJ
inlawrev-2864	98	10	beneficiary	beneficiary	NOUN
inlawrev-2864	98	11	of	of	ADP
inlawrev-2864	98	12	the	the	DET
inlawrev-2864	98	13	insurance	insurance	NOUN
inlawrev-2864	98	14	policy	policy	NOUN
inlawrev-2864	98	15	on	on	ADP
inlawrev-2864	98	16	the	the	DET
inlawrev-2864	98	17	settlor	settlor	NOUN
inlawrev-2864	98	18	's	's	PART
inlawrev-2864	98	19	life	life	NOUN
inlawrev-2864	98	20	at	at	ADP
inlawrev-2864	98	21	the	the	DET
inlawrev-2864	98	22	time	time	NOUN
inlawrev-2864	98	23	it	it	PRON
inlawrev-2864	98	24	is	be	AUX
inlawrev-2864	98	25	issued	issue	VERB
inlawrev-2864	98	26	.	.	PUNCT
inlawrev-2864	99	1	this	this	DET
inlawrev-2864	99	2	means	mean	NOUN
inlawrev-2864	99	3	of	of	ADP
inlawrev-2864	99	4	funding	fund	VERB
inlawrev-2864	99	5	an	an	DET
inlawrev-2864	99	6	irrevocable	irrevocable	ADJ
inlawrev-2864	99	7	trust	trust	NOUN
inlawrev-2864	99	8	is	be	AUX
inlawrev-2864	99	9	only	only	ADV
inlawrev-2864	99	10	feasible	feasible	ADJ
inlawrev-2864	99	11	if	if	SCONJ
inlawrev-2864	99	12	the	the	DET
inlawrev-2864	99	13	settlor	settlor	NOUN
inlawrev-2864	99	14	is	be	AUX
inlawrev-2864	99	15	insurable	insurable	ADJ
inlawrev-2864	99	16	,	,	PUNCT
inlawrev-2864	99	17	at	at	ADP
inlawrev-2864	99	18	a	a	DET
inlawrev-2864	99	19	reasonable	reasonable	ADJ
inlawrev-2864	99	20	premium	premium	NOUN
inlawrev-2864	99	21	,	,	PUNCT
inlawrev-2864	99	22	at	at	ADP
inlawrev-2864	99	23	the	the	DET
inlawrev-2864	99	24	time	time	NOUN
inlawrev-2864	99	25	the	the	DET
inlawrev-2864	99	26	trust	trust	NOUN
inlawrev-2864	99	27	is	be	AUX
inlawrev-2864	99	28	created	create	VERB
inlawrev-2864	99	29	.	.	PUNCT
inlawrev-2864	100	1	b.	b.	NOUN
inlawrev-2864	100	2	transfer	transfer	NOUN
inlawrev-2864	100	3	of	of	ADP
inlawrev-2864	100	4	existing	exist	VERB
inlawrev-2864	100	5	policy	policy	NOUN
inlawrev-2864	100	6	the	the	DET
inlawrev-2864	100	7	transfer	transfer	NOUN
inlawrev-2864	100	8	of	of	ADP
inlawrev-2864	100	9	a	a	DET
inlawrev-2864	100	10	ufe	ufe	PROPN
inlawrev-2864	100	11	insurance	insurance	NOUN
inlawrev-2864	100	12	policy	policy	NOUN
inlawrev-2864	100	13	owned	own	VERB
inlawrev-2864	100	14	by	by	ADP
inlawrev-2864	100	15	the	the	DET
inlawrev-2864	100	16	settlor	settlor	NOUN
inlawrev-2864	100	17	on	on	ADP
inlawrev-2864	100	18	his	his	PRON
inlawrev-2864	100	19	life	life	NOUN
inlawrev-2864	100	20	to	to	ADP
inlawrev-2864	100	21	an	an	DET
inlawrev-2864	100	22	irrevocable	irrevocable	ADJ
inlawrev-2864	100	23	trust	trust	NOUN
inlawrev-2864	100	24	effectively	effectively	ADV
inlawrev-2864	100	25	removes	remove	VERB
inlawrev-2864	100	26	the	the	DET
inlawrev-2864	100	27	full	full	ADJ
inlawrev-2864	100	28	face	face	NOUN
inlawrev-2864	100	29	amount	amount	NOUN
inlawrev-2864	100	30	of	of	ADP
inlawrev-2864	100	31	the	the	DET
inlawrev-2864	100	32	pohcy	pohcy	NOUN
inlawrev-2864	100	33	from	from	ADP
inlawrev-2864	100	34	his	his	PRON
inlawrev-2864	100	35	taxable	taxable	ADJ
inlawrev-2864	100	36	estate	estate	NOUN
inlawrev-2864	100	37	,	,	PUNCT
inlawrev-2864	100	38	provided	provide	VERB
inlawrev-2864	100	39	the	the	DET
inlawrev-2864	100	40	settlor	settlor	NOUN
inlawrev-2864	100	41	survives	survive	VERB
inlawrev-2864	100	42	the	the	DET
inlawrev-2864	100	43	transfer	transfer	NOUN
inlawrev-2864	100	44	by	by	ADP
inlawrev-2864	100	45	three	three	NUM
inlawrev-2864	100	46	years	year	NOUN
inlawrev-2864	100	47	.	.	PUNCT
inlawrev-2864	101	1	by	by	ADP
inlawrev-2864	101	2	such	such	ADJ
inlawrev-2864	101	3	transfer	transfer	NOUN
inlawrev-2864	101	4	or	or	CCONJ
inlawrev-2864	101	5	assignment	assignment	NOUN
inlawrev-2864	101	6	,	,	PUNCT
inlawrev-2864	101	7	the	the	DET
inlawrev-2864	101	8	settlor	settlor	NOUN
inlawrev-2864	101	9	is	be	AUX
inlawrev-2864	101	10	deemed	deem	VERB
inlawrev-2864	101	11	to	to	PART
inlawrev-2864	101	12	have	have	AUX
inlawrev-2864	101	13	made	make	VERB
inlawrev-2864	101	14	a	a	DET
inlawrev-2864	101	15	completed	complete	VERB
inlawrev-2864	101	16	gift	gift	NOUN
inlawrev-2864	101	17	to	to	ADP
inlawrev-2864	101	18	the	the	DET
inlawrev-2864	101	19	trust	trust	NOUN
inlawrev-2864	101	20	beneficiaries	beneficiary	NOUN
inlawrev-2864	101	21	,	,	PUNCT
inlawrev-2864	101	22	the	the	DET
inlawrev-2864	101	23	fair	fair	ADJ
inlawrev-2864	101	24	market	market	NOUN
inlawrev-2864	101	25	value	value	NOUN
inlawrev-2864	101	26	of	of	ADP
inlawrev-2864	101	27	which	which	PRON
inlawrev-2864	101	28	is	be	AUX
inlawrev-2864	101	29	subject	subject	ADJ
inlawrev-2864	101	30	to	to	ADP
inlawrev-2864	101	31	gift	gift	NOUN
inlawrev-2864	101	32	tax	tax	NOUN
inlawrev-2864	101	33	at	at	ADP
inlawrev-2864	101	34	the	the	DET
inlawrev-2864	101	35	time	time	NOUN
inlawrev-2864	101	36	of	of	ADP
inlawrev-2864	101	37	transfer	transfer	NOUN
inlawrev-2864	101	38	.	.	PUNCT
inlawrev-2864	102	1	^"^	^"^	PROPN
inlawrev-2864	102	2	in	in	ADP
inlawrev-2864	102	3	addition	addition	NOUN
inlawrev-2864	102	4	,	,	PUNCT
inlawrev-2864	102	5	by	by	ADP
inlawrev-2864	102	6	borrowing	borrow	VERB
inlawrev-2864	102	7	against	against	ADP
inlawrev-2864	102	8	the	the	DET
inlawrev-2864	102	9	policy	policy	NOUN
inlawrev-2864	102	10	prior	prior	ADV
inlawrev-2864	102	11	to	to	ADP
inlawrev-2864	102	12	its	its	PRON
inlawrev-2864	102	13	assignment	assignment	NOUN
inlawrev-2864	102	14	to	to	ADP
inlawrev-2864	102	15	an	an	DET
inlawrev-2864	102	16	irrevocable	irrevocable	ADJ
inlawrev-2864	102	17	trust	trust	NOUN
inlawrev-2864	102	18	,	,	PUNCT
inlawrev-2864	102	19	the	the	DET
inlawrev-2864	102	20	settlor	settlor	NOUN
inlawrev-2864	102	21	can	can	AUX
inlawrev-2864	102	22	control	control	VERB
inlawrev-2864	102	23	the	the	DET
inlawrev-2864	102	24	value	value	NOUN
inlawrev-2864	102	25	of	of	ADP
inlawrev-2864	102	26	the	the	DET
inlawrev-2864	102	27	transfer	transfer	NOUN
inlawrev-2864	102	28	subject	subject	NOUN
inlawrev-2864	102	29	to	to	ADP
inlawrev-2864	102	30	gift	gift	NOUN
inlawrev-2864	102	31	tax	tax	NOUN
inlawrev-2864	102	32	.	.	PUNCT
inlawrev-2864	103	1	consequently	consequently	ADV
inlawrev-2864	103	2	,	,	PUNCT
inlawrev-2864	103	3	the	the	DET
inlawrev-2864	103	4	gift	gift	NOUN
inlawrev-2864	103	5	of	of	ADP
inlawrev-2864	103	6	a	a	DET
inlawrev-2864	103	7	life	life	NOUN
inlawrev-2864	103	8	insurance	insurance	NOUN
inlawrev-2864	103	9	policy	policy	NOUN
inlawrev-2864	103	10	may	may	AUX
inlawrev-2864	103	11	be	be	AUX
inlawrev-2864	103	12	planned	plan	VERB
inlawrev-2864	103	13	to	to	PART
inlawrev-2864	103	14	subject	subject	VERB
inlawrev-2864	103	15	the	the	DET
inlawrev-2864	103	16	settlor	settlor	NOUN
inlawrev-2864	103	17	to	to	PART
inlawrev-2864	103	18	little	little	ADJ
inlawrev-2864	103	19	,	,	PUNCT
inlawrev-2864	103	20	if	if	SCONJ
inlawrev-2864	103	21	any	any	PRON
inlawrev-2864	103	22	,	,	PUNCT
inlawrev-2864	103	23	gift	gift	NOUN
inlawrev-2864	103	24	tax	tax	NOUN
inlawrev-2864	103	25	liability	liability	NOUN
inlawrev-2864	103	26	.	.	PUNCT
inlawrev-2864	104	1	furthermore	furthermore	ADV
inlawrev-2864	104	2	,	,	PUNCT
inlawrev-2864	104	3	unless	unless	SCONJ
inlawrev-2864	104	4	a	a	DET
inlawrev-2864	104	5	life	life	NOUN
inlawrev-2864	104	6	insurance	insurance	NOUN
inlawrev-2864	104	7	policy	policy	NOUN
inlawrev-2864	104	8	has	have	VERB
inlawrev-2864	104	9	significant	significant	ADJ
inlawrev-2864	104	10	cash	cash	NOUN
inlawrev-2864	104	11	value	value	NOUN
inlawrev-2864	104	12	which	which	PRON
inlawrev-2864	104	13	was	be	AUX
inlawrev-2864	104	14	not	not	PART
inlawrev-2864	104	15	borrowed	borrow	VERB
inlawrev-2864	104	16	prior	prior	ADV
inlawrev-2864	104	17	to	to	ADP
inlawrev-2864	104	18	its	its	PRON
inlawrev-2864	104	19	assignment	assignment	NOUN
inlawrev-2864	104	20	to	to	ADP
inlawrev-2864	104	21	an	an	DET
inlawrev-2864	104	22	irrevocable	irrevocable	ADJ
inlawrev-2864	104	23	life	life	NOUN
inlawrev-2864	104	24	insurance	insurance	NOUN
inlawrev-2864	104	25	trust	trust	NOUN
inlawrev-2864	104	26	,	,	PUNCT
inlawrev-2864	104	27	the	the	DET
inlawrev-2864	104	28	assignment	assignment	NOUN
inlawrev-2864	104	29	of	of	ADP
inlawrev-2864	104	30	the	the	DET
inlawrev-2864	104	31	pohcy	pohcy	NOUN
inlawrev-2864	104	32	does	do	AUX
inlawrev-2864	104	33	not	not	PART
inlawrev-2864	104	34	deprive	deprive	VERB
inlawrev-2864	104	35	the	the	DET
inlawrev-2864	104	36	settlor	settlor	NOUN
inlawrev-2864	104	37	of	of	ADP
inlawrev-2864	104	38	the	the	DET
inlawrev-2864	104	39	use	use	NOUN
inlawrev-2864	104	40	or	or	CCONJ
inlawrev-2864	104	41	control	control	NOUN
inlawrev-2864	104	42	of	of	ADP
inlawrev-2864	104	43	an	an	DET
inlawrev-2864	104	44	asset	asset	NOUN
inlawrev-2864	104	45	having	have	VERB
inlawrev-2864	104	46	substantial	substantial	ADJ
inlawrev-2864	104	47	current	current	ADJ
inlawrev-2864	104	48	value	value	NOUN
inlawrev-2864	104	49	or	or	CCONJ
inlawrev-2864	104	50	benefit	benefit	NOUN
inlawrev-2864	104	51	.	.	PUNCT
inlawrev-2864	105	1	if	if	SCONJ
inlawrev-2864	105	2	an	an	DET
inlawrev-2864	105	3	irrevocable	irrevocable	ADJ
inlawrev-2864	105	4	life	life	NOUN
inlawrev-2864	105	5	insurance	insurance	NOUN
inlawrev-2864	105	6	trust	trust	NOUN
inlawrev-2864	105	7	is	be	AUX
inlawrev-2864	105	8	to	to	PART
inlawrev-2864	105	9	be	be	AUX
inlawrev-2864	105	10	funded	fund	VERB
inlawrev-2864	105	11	by	by	ADP
inlawrev-2864	105	12	transfer	transfer	NOUN
inlawrev-2864	105	13	of	of	ADP
inlawrev-2864	105	14	an	an	DET
inlawrev-2864	105	15	existing	exist	VERB
inlawrev-2864	105	16	life	life	NOUN
inlawrev-2864	105	17	insurance	insurance	NOUN
inlawrev-2864	105	18	policy	policy	NOUN
inlawrev-2864	105	19	,	,	PUNCT
inlawrev-2864	105	20	it	it	PRON
inlawrev-2864	105	21	is	be	AUX
inlawrev-2864	105	22	imperative	imperative	ADJ
inlawrev-2864	105	23	that	that	SCONJ
inlawrev-2864	105	24	the	the	DET
inlawrev-2864	105	25	transaction	transaction	NOUN
inlawrev-2864	105	26	be	be	AUX
inlawrev-2864	105	27	structured	structure	VERB
inlawrev-2864	105	28	in	in	ADP
inlawrev-2864	105	29	such	such	DET
inlawrev-2864	105	30	a	a	DET
inlawrev-2864	105	31	manner	manner	NOUN
inlawrev-2864	105	32	as	as	SCONJ
inlawrev-2864	105	33	to	to	PART
inlawrev-2864	105	34	avoid	avoid	VERB
inlawrev-2864	105	35	the	the	DET
inlawrev-2864	105	36	imposition	imposition	NOUN
inlawrev-2864	105	37	of	of	ADP
inlawrev-2864	105	38	the	the	DET
inlawrev-2864	105	39	''	''	PUNCT
inlawrev-2864	105	40	transfer	transfer	NOUN
inlawrev-2864	105	41	for	for	ADP
inlawrev-2864	105	42	value	value	NOUN
inlawrev-2864	105	43	rule	rule	NOUN
inlawrev-2864	105	44	.	.	PUNCT
inlawrev-2864	106	1	"^^	"^^	PROPN
inlawrev-2864	107	1	under	under	ADP
inlawrev-2864	107	2	the	the	DET
inlawrev-2864	107	3	transfer	transfer	NOUN
inlawrev-2864	107	4	for	for	ADP
inlawrev-2864	107	5	value	value	NOUN
inlawrev-2864	107	6	rule	rule	NOUN
inlawrev-2864	107	7	,	,	PUNCT
inlawrev-2864	107	8	the	the	DET
inlawrev-2864	107	9	proceeds	proceed	NOUN
inlawrev-2864	107	10	of	of	ADP
inlawrev-2864	107	11	a	a	DET
inlawrev-2864	107	12	life	life	NOUN
inlawrev-2864	107	13	insurance	insurance	NOUN
inlawrev-2864	107	14	policy	policy	NOUN
inlawrev-2864	107	15	purchased	purchase	VERB
inlawrev-2864	107	16	for	for	ADP
inlawrev-2864	107	17	its	its	PRON
inlawrev-2864	107	18	fair	fair	ADJ
inlawrev-2864	107	19	market	market	NOUN
inlawrev-2864	107	20	value	value	NOUN
inlawrev-2864	107	21	are	be	AUX
inlawrev-2864	107	22	subject	subject	ADJ
inlawrev-2864	107	23	to	to	ADP
inlawrev-2864	107	24	22	22	NUM
inlawrev-2864	107	25	.	.	PUNCT
inlawrev-2864	108	1	see	see	VERB
inlawrev-2864	108	2	infra	infra	NOUN
inlawrev-2864	108	3	notes	note	VERB
inlawrev-2864	108	4	25	25	NUM
inlawrev-2864	108	5	-	-	SYM
inlawrev-2864	108	6	27	27	NUM
inlawrev-2864	108	7	and	and	CCONJ
inlawrev-2864	108	8	accompanying	accompany	VERB
inlawrev-2864	108	9	text	text	NOUN
inlawrev-2864	108	10	.	.	PUNCT
inlawrev-2864	109	1	23	23	NUM
inlawrev-2864	109	2	.	.	PUNCT
inlawrev-2864	110	1	see	see	VERB
inlawrev-2864	110	2	infra	infra	NOUN
inlawrev-2864	110	3	notes	note	VERB
inlawrev-2864	110	4	28	28	NUM
inlawrev-2864	110	5	-	-	SYM
inlawrev-2864	110	6	30	30	NUM
inlawrev-2864	110	7	and	and	CCONJ
inlawrev-2864	110	8	accompanying	accompany	VERB
inlawrev-2864	110	9	text	text	NOUN
inlawrev-2864	110	10	.	.	PUNCT
inlawrev-2864	111	1	24	24	NUM
inlawrev-2864	111	2	.	.	PUNCT
inlawrev-2864	112	1	treas	treas	PROPN
inlawrev-2864	112	2	.	.	PUNCT
inlawrev-2864	113	1	reg	reg	PROPN
inlawrev-2864	113	2	.	.	PUNCT
inlawrev-2864	114	1	§	§	PROPN
inlawrev-2864	114	2	25.251	25.251	NUM
inlawrev-2864	114	3	l	l	NOUN
inlawrev-2864	114	4	-	-	PUNCT
inlawrev-2864	114	5	l(a	l(a	ADJ
inlawrev-2864	114	6	)	)	PUNCT
inlawrev-2864	114	7	(	(	PUNCT
inlawrev-2864	114	8	as	as	SCONJ
inlawrev-2864	114	9	amended	amend	VERB
inlawrev-2864	114	10	in	in	ADP
inlawrev-2864	114	11	1983	1983	NUM
inlawrev-2864	114	12	)	)	PUNCT
inlawrev-2864	114	13	(	(	PUNCT
inlawrev-2864	114	14	the	the	DET
inlawrev-2864	114	15	value	value	NOUN
inlawrev-2864	114	16	for	for	ADP
inlawrev-2864	114	17	gift	gift	NOUN
inlawrev-2864	114	18	tax	tax	NOUN
inlawrev-2864	114	19	purposes	purpose	NOUN
inlawrev-2864	114	20	of	of	ADP
inlawrev-2864	114	21	an	an	DET
inlawrev-2864	114	22	unmatured	unmatured	ADJ
inlawrev-2864	114	23	premium	premium	NOUN
inlawrev-2864	114	24	paying	pay	VERB
inlawrev-2864	114	25	whole	whole	ADJ
inlawrev-2864	114	26	life	life	NOUN
inlawrev-2864	114	27	policy	policy	NOUN
inlawrev-2864	114	28	is	be	AUX
inlawrev-2864	114	29	its	its	PRON
inlawrev-2864	114	30	interpolated	interpolate	VERB
inlawrev-2864	114	31	terminal	terminal	PROPN
inlawrev-2864	114	32	reserve	reserve	NOUN
inlawrev-2864	114	33	value	value	NOUN
inlawrev-2864	114	34	increased	increase	VERB
inlawrev-2864	114	35	by	by	ADP
inlawrev-2864	114	36	any	any	DET
inlawrev-2864	114	37	unearned	unearned	ADJ
inlawrev-2864	114	38	or	or	CCONJ
inlawrev-2864	114	39	prepaid	prepaid	ADJ
inlawrev-2864	114	40	premiums	premium	NOUN
inlawrev-2864	114	41	and/or	and/or	CCONJ
inlawrev-2864	114	42	dividend	dividend	NOUN
inlawrev-2864	114	43	accumulations	accumulation	NOUN
inlawrev-2864	114	44	,	,	PUNCT
inlawrev-2864	114	45	and	and	CCONJ
inlawrev-2864	114	46	reduced	reduce	VERB
inlawrev-2864	114	47	by	by	ADP
inlawrev-2864	114	48	any	any	DET
inlawrev-2864	114	49	outstanding	outstanding	ADJ
inlawrev-2864	114	50	policy	policy	NOUN
inlawrev-2864	114	51	loans	loan	NOUN
inlawrev-2864	114	52	)	)	PUNCT
inlawrev-2864	114	53	.	.	PUNCT
inlawrev-2864	115	1	the	the	DET
inlawrev-2864	115	2	gift	gift	NOUN
inlawrev-2864	115	3	tax	tax	NOUN
inlawrev-2864	115	4	value	value	NOUN
inlawrev-2864	115	5	of	of	ADP
inlawrev-2864	115	6	a	a	DET
inlawrev-2864	115	7	single	single	ADJ
inlawrev-2864	115	8	premium	premium	NOUN
inlawrev-2864	115	9	or	or	CCONJ
inlawrev-2864	115	10	paid	pay	VERB
inlawrev-2864	115	11	-	-	PUNCT
inlawrev-2864	115	12	up	up	ADP
inlawrev-2864	115	13	policy	policy	NOUN
inlawrev-2864	115	14	is	be	AUX
inlawrev-2864	115	15	the	the	DET
inlawrev-2864	115	16	single	single	ADJ
inlawrev-2864	115	17	premium	premium	NOUN
inlawrev-2864	115	18	which	which	PRON
inlawrev-2864	115	19	would	would	AUX
inlawrev-2864	115	20	be	be	AUX
inlawrev-2864	115	21	charged	charge	VERB
inlawrev-2864	115	22	for	for	ADP
inlawrev-2864	115	23	the	the	DET
inlawrev-2864	115	24	issuance	issuance	NOUN
inlawrev-2864	115	25	of	of	ADP
inlawrev-2864	115	26	a	a	DET
inlawrev-2864	115	27	comparable	comparable	ADJ
inlawrev-2864	115	28	policy	policy	NOUN
inlawrev-2864	115	29	based	base	VERB
inlawrev-2864	115	30	on	on	ADP
inlawrev-2864	115	31	the	the	DET
inlawrev-2864	115	32	insured	insure	VERB
inlawrev-2864	115	33	's	's	PART
inlawrev-2864	115	34	age	age	NOUN
inlawrev-2864	115	35	at	at	ADP
inlawrev-2864	115	36	the	the	DET
inlawrev-2864	115	37	time	time	NOUN
inlawrev-2864	115	38	of	of	ADP
inlawrev-2864	115	39	the	the	DET
inlawrev-2864	115	40	gift	gift	NOUN
inlawrev-2864	115	41	.	.	PUNCT
inlawrev-2864	116	1	treas	treas	PROPN
inlawrev-2864	116	2	.	.	PUNCT
inlawrev-2864	117	1	reg	reg	PROPN
inlawrev-2864	117	2	.	.	PUNCT
inlawrev-2864	118	1	§	§	PROPN
inlawrev-2864	118	2	25.25	25.25	NUM
inlawrev-2864	118	3	12	12	NUM
inlawrev-2864	118	4	-	-	PUNCT
inlawrev-2864	118	5	6(a	6(a	NUM
inlawrev-2864	118	6	)	)	PUNCT
inlawrev-2864	118	7	(	(	PUNCT
inlawrev-2864	118	8	as	as	SCONJ
inlawrev-2864	118	9	amended	amend	VERB
inlawrev-2864	118	10	in	in	ADP
inlawrev-2864	118	11	1963	1963	NUM
inlawrev-2864	118	12	)	)	PUNCT
inlawrev-2864	118	13	.	.	PUNCT
inlawrev-2864	119	1	25	25	NUM
inlawrev-2864	119	2	.	.	PUNCT
inlawrev-2864	119	3	i.r.c	i.r.c	NOUN
inlawrev-2864	119	4	.	.	PUNCT
inlawrev-2864	120	1	§	§	PROPN
inlawrev-2864	120	2	101(a)(2	101(a)(2	NUM
inlawrev-2864	120	3	)	)	PUNCT
inlawrev-2864	120	4	(	(	PUNCT
inlawrev-2864	120	5	1989	1989	NUM
inlawrev-2864	120	6	)	)	PUNCT
inlawrev-2864	120	7	.	.	PUNCT
inlawrev-2864	121	1	1990	1990	NUM
inlawrev-2864	121	2	]	]	PUNCT
inlawrev-2864	121	3	estate	estate	NOUN
inlawrev-2864	121	4	planning	plan	VERB
inlawrev-2864	121	5	523	523	NUM
inlawrev-2864	121	6	income	income	NOUN
inlawrev-2864	121	7	taxation	taxation	NOUN
inlawrev-2864	121	8	,	,	PUNCT
inlawrev-2864	121	9	to	to	ADP
inlawrev-2864	121	10	the	the	DET
inlawrev-2864	121	11	extent	extent	NOUN
inlawrev-2864	121	12	such	such	ADJ
inlawrev-2864	121	13	proceeds	proceed	NOUN
inlawrev-2864	121	14	exceed	exceed	VERB
inlawrev-2864	121	15	the	the	DET
inlawrev-2864	121	16	sum	sum	NOUN
inlawrev-2864	121	17	of	of	ADP
inlawrev-2864	121	18	the	the	DET
inlawrev-2864	121	19	consideration	consideration	NOUN
inlawrev-2864	121	20	paid	pay	VERB
inlawrev-2864	121	21	by	by	ADP
inlawrev-2864	121	22	the	the	DET
inlawrev-2864	121	23	transferee	transferee	NOUN
inlawrev-2864	121	24	in	in	ADP
inlawrev-2864	121	25	acquiring	acquire	VERB
inlawrev-2864	121	26	the	the	DET
inlawrev-2864	121	27	poucy	poucy	NOUN
inlawrev-2864	121	28	and	and	CCONJ
inlawrev-2864	121	29	the	the	DET
inlawrev-2864	121	30	amount	amount	NOUN
inlawrev-2864	121	31	of	of	ADP
inlawrev-2864	121	32	subsequent	subsequent	ADJ
inlawrev-2864	121	33	premiums	premium	NOUN
inlawrev-2864	121	34	paid.^^	paid.^^	NOUN
inlawrev-2864	121	35	however	however	ADV
inlawrev-2864	121	36	,	,	PUNCT
inlawrev-2864	121	37	the	the	DET
inlawrev-2864	121	38	transfer	transfer	NOUN
inlawrev-2864	121	39	for	for	ADP
inlawrev-2864	121	40	value	value	NOUN
inlawrev-2864	121	41	rule	rule	NOUN
inlawrev-2864	121	42	has	have	VERB
inlawrev-2864	121	43	two	two	NUM
inlawrev-2864	121	44	important	important	ADJ
inlawrev-2864	121	45	exceptions	exception	NOUN
inlawrev-2864	121	46	,	,	PUNCT
inlawrev-2864	121	47	one	one	NUM
inlawrev-2864	121	48	of	of	ADP
inlawrev-2864	121	49	which	which	PRON
inlawrev-2864	121	50	is	be	AUX
inlawrev-2864	121	51	relevant	relevant	ADJ
inlawrev-2864	121	52	to	to	ADP
inlawrev-2864	121	53	the	the	DET
inlawrev-2864	121	54	acquisition	acquisition	NOUN
inlawrev-2864	121	55	of	of	ADP
inlawrev-2864	121	56	an	an	DET
inlawrev-2864	121	57	existing	exist	VERB
inlawrev-2864	121	58	life	life	NOUN
inlawrev-2864	121	59	insurance	insurance	NOUN
inlawrev-2864	121	60	policy	policy	NOUN
inlawrev-2864	121	61	by	by	ADP
inlawrev-2864	121	62	an	an	DET
inlawrev-2864	121	63	irrevocable	irrevocable	ADJ
inlawrev-2864	121	64	trust	trust	NOUN
inlawrev-2864	121	65	.	.	PUNCT
inlawrev-2864	122	1	the	the	DET
inlawrev-2864	122	2	transfer	transfer	NOUN
inlawrev-2864	122	3	for	for	ADP
inlawrev-2864	122	4	value	value	NOUN
inlawrev-2864	122	5	rule	rule	NOUN
inlawrev-2864	122	6	does	do	AUX
inlawrev-2864	122	7	not	not	PART
inlawrev-2864	122	8	apply	apply	VERB
inlawrev-2864	122	9	when	when	SCONJ
inlawrev-2864	122	10	the	the	DET
inlawrev-2864	122	11	basis	basis	NOUN
inlawrev-2864	122	12	of	of	ADP
inlawrev-2864	122	13	the	the	DET
inlawrev-2864	122	14	policy	policy	NOUN
inlawrev-2864	122	15	in	in	ADP
inlawrev-2864	122	16	the	the	DET
inlawrev-2864	122	17	hands	hand	NOUN
inlawrev-2864	122	18	of	of	ADP
inlawrev-2864	122	19	the	the	DET
inlawrev-2864	122	20	transferee	transferee	NOUN
inlawrev-2864	122	21	is	be	AUX
inlawrev-2864	122	22	determined	determine	VERB
inlawrev-2864	122	23	in	in	ADP
inlawrev-2864	122	24	whole	whole	NOUN
inlawrev-2864	122	25	,	,	PUNCT
inlawrev-2864	122	26	or	or	CCONJ
inlawrev-2864	122	27	in	in	ADP
inlawrev-2864	122	28	part	part	NOUN
inlawrev-2864	122	29	,	,	PUNCT
inlawrev-2864	122	30	by	by	ADP
inlawrev-2864	122	31	reference	reference	NOUN
inlawrev-2864	122	32	to	to	ADP
inlawrev-2864	122	33	its	its	PRON
inlawrev-2864	122	34	basis	basis	NOUN
inlawrev-2864	122	35	in	in	ADP
inlawrev-2864	122	36	the	the	DET
inlawrev-2864	122	37	hands	hand	NOUN
inlawrev-2864	122	38	of	of	ADP
inlawrev-2864	122	39	the	the	DET
inlawrev-2864	122	40	transferor	transferor	NOUN
inlawrev-2864	122	41	{	{	PUNCT
inlawrev-2864	122	42	e.g.	e.g.	ADV
inlawrev-2864	122	43	,	,	PUNCT
inlawrev-2864	122	44	the	the	DET
inlawrev-2864	122	45	transfer	transfer	NOUN
inlawrev-2864	122	46	is	be	AUX
inlawrev-2864	122	47	a	a	DET
inlawrev-2864	122	48	gift	gift	NOUN
inlawrev-2864	122	49	in	in	ADP
inlawrev-2864	122	50	whole	whole	ADJ
inlawrev-2864	122	51	or	or	CCONJ
inlawrev-2864	122	52	in	in	ADP
inlawrev-2864	122	53	part).^^	part).^^	NOUN
inlawrev-2864	122	54	therefore	therefore	ADV
inlawrev-2864	122	55	,	,	PUNCT
inlawrev-2864	122	56	if	if	SCONJ
inlawrev-2864	122	57	the	the	DET
inlawrev-2864	122	58	proceeds	proceed	NOUN
inlawrev-2864	122	59	of	of	ADP
inlawrev-2864	122	60	a	a	DET
inlawrev-2864	122	61	life	life	NOUN
inlawrev-2864	122	62	insurance	insurance	NOUN
inlawrev-2864	122	63	policy	policy	NOUN
inlawrev-2864	122	64	are	be	AUX
inlawrev-2864	122	65	to	to	PART
inlawrev-2864	122	66	be	be	AUX
inlawrev-2864	122	67	totally	totally	ADV
inlawrev-2864	122	68	exempt	exempt	ADJ
inlawrev-2864	122	69	from	from	ADP
inlawrev-2864	122	70	income	income	NOUN
inlawrev-2864	122	71	taxation	taxation	NOUN
inlawrev-2864	122	72	,	,	PUNCT
inlawrev-2864	122	73	an	an	DET
inlawrev-2864	122	74	existing	exist	VERB
inlawrev-2864	122	75	life	life	NOUN
inlawrev-2864	122	76	insurance	insurance	NOUN
inlawrev-2864	122	77	policy	policy	NOUN
inlawrev-2864	122	78	must	must	AUX
inlawrev-2864	122	79	be	be	AUX
inlawrev-2864	122	80	acquired	acquire	VERB
inlawrev-2864	122	81	by	by	ADP
inlawrev-2864	122	82	the	the	DET
inlawrev-2864	122	83	irrevocable	irrevocable	ADJ
inlawrev-2864	122	84	trust	trust	NOUN
inlawrev-2864	122	85	,	,	PUNCT
inlawrev-2864	122	86	at	at	ADP
inlawrev-2864	122	87	least	least	ADJ
inlawrev-2864	122	88	in	in	ADP
inlawrev-2864	122	89	part	part	NOUN
inlawrev-2864	122	90	,	,	PUNCT
inlawrev-2864	122	91	by	by	ADP
inlawrev-2864	122	92	gift	gift	NOUN
inlawrev-2864	122	93	.	.	PUNCT
inlawrev-2864	123	1	in	in	ADP
inlawrev-2864	123	2	most	most	ADJ
inlawrev-2864	123	3	cases	case	NOUN
inlawrev-2864	123	4	the	the	DET
inlawrev-2864	123	5	settlor	settlor	NOUN
inlawrev-2864	123	6	merely	merely	ADV
inlawrev-2864	123	7	transfers	transfer	NOUN
inlawrev-2864	123	8	by	by	ADP
inlawrev-2864	123	9	gift	gift	NOUN
inlawrev-2864	123	10	an	an	DET
inlawrev-2864	123	11	insurance	insurance	NOUN
inlawrev-2864	123	12	policy	policy	NOUN
inlawrev-2864	123	13	on	on	ADP
inlawrev-2864	123	14	his	his	PRON
inlawrev-2864	123	15	life	life	NOUN
inlawrev-2864	123	16	to	to	ADP
inlawrev-2864	123	17	the	the	DET
inlawrev-2864	123	18	irrevocable	irrevocable	ADJ
inlawrev-2864	123	19	trust	trust	NOUN
inlawrev-2864	123	20	,	,	PUNCT
inlawrev-2864	123	21	after	after	ADP
inlawrev-2864	123	22	borrowing	borrow	VERB
inlawrev-2864	123	23	any	any	DET
inlawrev-2864	123	24	cash	cash	NOUN
inlawrev-2864	123	25	value	value	NOUN
inlawrev-2864	123	26	,	,	PUNCT
inlawrev-2864	123	27	which	which	PRON
inlawrev-2864	123	28	avoids	avoid	VERB
inlawrev-2864	123	29	the	the	DET
inlawrev-2864	123	30	application	application	NOUN
inlawrev-2864	123	31	of	of	ADP
inlawrev-2864	123	32	the	the	DET
inlawrev-2864	123	33	transfer	transfer	NOUN
inlawrev-2864	123	34	for	for	ADP
inlawrev-2864	123	35	value	value	NOUN
inlawrev-2864	123	36	rule	rule	NOUN
inlawrev-2864	123	37	.	.	PUNCT
inlawrev-2864	124	1	while	while	SCONJ
inlawrev-2864	124	2	the	the	DET
inlawrev-2864	124	3	economic	economic	ADJ
inlawrev-2864	124	4	recovery	recovery	NOUN
inlawrev-2864	124	5	tax	tax	NOUN
inlawrev-2864	124	6	act	act	NOUN
inlawrev-2864	124	7	of	of	ADP
inlawrev-2864	124	8	the	the	PRON
inlawrev-2864	124	9	1981	1981	NUM
inlawrev-2864	124	10	(	(	PUNCT
inlawrev-2864	124	11	"	"	PUNCT
inlawrev-2864	124	12	erta	erta	NOUN
inlawrev-2864	124	13	"	"	PUNCT
inlawrev-2864	124	14	)	)	PUNCT
inlawrev-2864	124	15	hmited	hmite	VERB
inlawrev-2864	124	16	the	the	DET
inlawrev-2864	124	17	application	application	NOUN
inlawrev-2864	124	18	of	of	ADP
inlawrev-2864	124	19	code	code	NOUN
inlawrev-2864	124	20	section	section	NOUN
inlawrev-2864	124	21	2035	2035	NUM
inlawrev-2864	124	22	for	for	ADP
inlawrev-2864	124	23	decedents	decedent	NOUN
inlawrev-2864	124	24	dying	die	VERB
inlawrev-2864	124	25	after	after	SCONJ
inlawrev-2864	124	26	1981,^^	1981,^^	NUM
inlawrev-2864	124	27	congress	congress	PROPN
inlawrev-2864	124	28	did	do	AUX
inlawrev-2864	124	29	retain	retain	VERB
inlawrev-2864	124	30	the	the	DET
inlawrev-2864	124	31	*	*	PUNCT
inlawrev-2864	124	32	'	'	NUM
inlawrev-2864	124	33	three	three	NUM
inlawrev-2864	124	34	year	year	NOUN
inlawrev-2864	124	35	rule"^^	rule"^^	NOUN
inlawrev-2864	124	36	for	for	ADP
inlawrev-2864	124	37	gifts	gift	NOUN
inlawrev-2864	124	38	of	of	ADP
inlawrev-2864	124	39	hfe	hfe	PROPN
inlawrev-2864	124	40	insurance	insurance	NOUN
inlawrev-2864	124	41	.	.	PUNCT
inlawrev-2864	125	1	under	under	ADP
inlawrev-2864	125	2	the	the	DET
inlawrev-2864	125	3	three	three	NUM
inlawrev-2864	125	4	year	year	NOUN
inlawrev-2864	125	5	rule	rule	NOUN
inlawrev-2864	125	6	,	,	PUNCT
inlawrev-2864	125	7	the	the	DET
inlawrev-2864	125	8	estate	estate	NOUN
inlawrev-2864	125	9	of	of	ADP
inlawrev-2864	125	10	a	a	DET
inlawrev-2864	125	11	decedent	decedent	NOUN
inlawrev-2864	125	12	includes	include	VERB
inlawrev-2864	125	13	the	the	DET
inlawrev-2864	125	14	proceeds	proceed	NOUN
inlawrev-2864	125	15	of	of	ADP
inlawrev-2864	125	16	all	all	DET
inlawrev-2864	125	17	insurance	insurance	NOUN
inlawrev-2864	125	18	policies	policy	NOUN
inlawrev-2864	125	19	transferred	transfer	VERB
inlawrev-2864	125	20	by	by	ADP
inlawrev-2864	125	21	him	he	PRON
inlawrev-2864	125	22	within	within	ADP
inlawrev-2864	125	23	three	three	NUM
inlawrev-2864	125	24	years	year	NOUN
inlawrev-2864	125	25	of	of	ADP
inlawrev-2864	125	26	his	his	PRON
inlawrev-2864	125	27	death.30	death.30	NOUN
inlawrev-2864	125	28	the	the	DET
inlawrev-2864	125	29	three	three	NUM
inlawrev-2864	125	30	year	year	NOUN
inlawrev-2864	125	31	rule	rule	NOUN
inlawrev-2864	125	32	also	also	ADV
inlawrev-2864	125	33	presented	present	VERB
inlawrev-2864	125	34	a	a	DET
inlawrev-2864	125	35	potential	potential	ADJ
inlawrev-2864	125	36	barrier	barrier	NOUN
inlawrev-2864	125	37	to	to	ADP
inlawrev-2864	125	38	the	the	DET
inlawrev-2864	125	39	use	use	NOUN
inlawrev-2864	125	40	of	of	ADP
inlawrev-2864	125	41	group	group	NOUN
inlawrev-2864	125	42	term	term	NOUN
inlawrev-2864	125	43	insurance	insurance	NOUN
inlawrev-2864	125	44	to	to	PART
inlawrev-2864	125	45	fund	fund	VERB
inlawrev-2864	125	46	an	an	DET
inlawrev-2864	125	47	irrevocable	irrevocable	ADJ
inlawrev-2864	125	48	trust	trust	NOUN
inlawrev-2864	125	49	.	.	PUNCT
inlawrev-2864	126	1	because	because	SCONJ
inlawrev-2864	126	2	term	term	NOUN
inlawrev-2864	126	3	insurance	insurance	NOUN
inlawrev-2864	126	4	is	be	AUX
inlawrev-2864	126	5	renewed	renew	VERB
inlawrev-2864	126	6	periodically	periodically	ADV
inlawrev-2864	126	7	(	(	PUNCT
inlawrev-2864	126	8	annually	annually	ADV
inlawrev-2864	126	9	for	for	ADP
inlawrev-2864	126	10	most	most	ADJ
inlawrev-2864	126	11	group	group	NOUN
inlawrev-2864	126	12	master	master	NOUN
inlawrev-2864	126	13	policies	policy	NOUN
inlawrev-2864	126	14	)	)	PUNCT
inlawrev-2864	126	15	,	,	PUNCT
inlawrev-2864	126	16	there	there	PRON
inlawrev-2864	126	17	has	have	AUX
inlawrev-2864	126	18	been	be	AUX
inlawrev-2864	126	19	some	some	DET
inlawrev-2864	126	20	concern	concern	NOUN
inlawrev-2864	126	21	as	as	ADP
inlawrev-2864	126	22	to	to	ADP
inlawrev-2864	126	23	whether	whether	SCONJ
inlawrev-2864	126	24	each	each	DET
inlawrev-2864	126	25	renewal	renewal	NOUN
inlawrev-2864	126	26	constitutes	constitute	VERB
inlawrev-2864	126	27	a	a	DET
inlawrev-2864	126	28	new	new	ADJ
inlawrev-2864	126	29	transfer	transfer	NOUN
inlawrev-2864	126	30	by	by	ADP
inlawrev-2864	126	31	the	the	DET
inlawrev-2864	126	32	settlor	settlor	NOUN
inlawrev-2864	126	33	of	of	ADP
inlawrev-2864	126	34	his	his	PRON
inlawrev-2864	126	35	interest	interest	NOUN
inlawrev-2864	126	36	in	in	ADP
inlawrev-2864	126	37	the	the	DET
inlawrev-2864	126	38	policy	policy	NOUN
inlawrev-2864	126	39	.	.	PUNCT
inlawrev-2864	127	1	if	if	SCONJ
inlawrev-2864	127	2	so	so	ADV
inlawrev-2864	127	3	,	,	PUNCT
inlawrev-2864	127	4	annually	annually	ADV
inlawrev-2864	127	5	renewable	renewable	ADJ
inlawrev-2864	127	6	group	group	NOUN
inlawrev-2864	127	7	term	term	NOUN
inlawrev-2864	127	8	life	life	NOUN
inlawrev-2864	127	9	insurance	insurance	NOUN
inlawrev-2864	127	10	assigned	assign	VERB
inlawrev-2864	127	11	to	to	ADP
inlawrev-2864	127	12	a	a	DET
inlawrev-2864	127	13	trust	trust	NOUN
inlawrev-2864	127	14	would	would	AUX
inlawrev-2864	127	15	always	always	ADV
inlawrev-2864	127	16	be	be	AUX
inlawrev-2864	127	17	included	include	VERB
inlawrev-2864	127	18	in	in	ADP
inlawrev-2864	127	19	the	the	DET
inlawrev-2864	127	20	estate	estate	NOUN
inlawrev-2864	127	21	of	of	ADP
inlawrev-2864	127	22	a	a	DET
inlawrev-2864	127	23	decedent	decedent	NOUN
inlawrev-2864	127	24	by	by	ADP
inlawrev-2864	127	25	appucation	appucation	NOUN
inlawrev-2864	127	26	of	of	ADP
inlawrev-2864	127	27	code	code	NOUN
inlawrev-2864	127	28	section	section	NOUN
inlawrev-2864	127	29	2035(d	2035(d	PROPN
inlawrev-2864	127	30	)	)	PUNCT
inlawrev-2864	127	31	.	.	PUNCT
inlawrev-2864	128	1	in	in	ADP
inlawrev-2864	128	2	revenue	revenue	NOUN
inlawrev-2864	128	3	ruung	ruung	PROPN
inlawrev-2864	128	4	82	82	NUM
inlawrev-2864	128	5	-	-	SYM
inlawrev-2864	128	6	13	13	NUM
inlawrev-2864	128	7	,	,	PUNCT
inlawrev-2864	128	8	the	the	DET
inlawrev-2864	128	9	irs	irs	PROPN
inlawrev-2864	128	10	reversed	reverse	VERB
inlawrev-2864	128	11	its	its	PRON
inlawrev-2864	128	12	original	original	ADJ
inlawrev-2864	128	13	position	position	NOUN
inlawrev-2864	128	14	and	and	CCONJ
inlawrev-2864	128	15	held	hold	VERB
inlawrev-2864	128	16	that	that	SCONJ
inlawrev-2864	128	17	the	the	DET
inlawrev-2864	128	18	automatic	automatic	ADJ
inlawrev-2864	128	19	renewal	renewal	NOUN
inlawrev-2864	128	20	of	of	ADP
inlawrev-2864	128	21	a	a	DET
inlawrev-2864	128	22	master	master	NOUN
inlawrev-2864	128	23	policy	policy	NOUN
inlawrev-2864	128	24	of	of	ADP
inlawrev-2864	128	25	group	group	NOUN
inlawrev-2864	128	26	term	term	NOUN
inlawrev-2864	128	27	insurance	insurance	NOUN
inlawrev-2864	128	28	will	will	AUX
inlawrev-2864	128	29	not	not	PART
inlawrev-2864	128	30	be	be	AUX
inlawrev-2864	128	31	considered	consider	VERB
inlawrev-2864	128	32	purchases	purchase	NOUN
inlawrev-2864	128	33	of	of	ADP
inlawrev-2864	128	34	new	new	ADJ
inlawrev-2864	128	35	policies	policy	NOUN
inlawrev-2864	128	36	by	by	ADP
inlawrev-2864	128	37	the	the	DET
inlawrev-2864	128	38	insureds	insured	NOUN
inlawrev-2864	128	39	,	,	PUNCT
inlawrev-2864	128	40	so	so	ADV
inlawrev-2864	128	41	long	long	ADV
inlawrev-2864	128	42	as	as	SCONJ
inlawrev-2864	128	43	evidence	evidence	NOUN
inlawrev-2864	128	44	of	of	ADP
inlawrev-2864	128	45	insurability	insurability	NOUN
inlawrev-2864	128	46	is	be	AUX
inlawrev-2864	128	47	not	not	PART
inlawrev-2864	128	48	required.^	required.^	NOUN
inlawrev-2864	128	49	'	'	PUNCT
inlawrev-2864	128	50	furthermore	furthermore	ADV
inlawrev-2864	128	51	,	,	PUNCT
inlawrev-2864	128	52	a	a	DET
inlawrev-2864	128	53	change	change	NOUN
inlawrev-2864	128	54	in	in	ADP
inlawrev-2864	128	55	insurance	insurance	NOUN
inlawrev-2864	128	56	carriers	carrier	NOUN
inlawrev-2864	128	57	by	by	ADP
inlawrev-2864	128	58	an	an	DET
inlawrev-2864	128	59	employer	employer	NOUN
inlawrev-2864	128	60	within	within	ADP
inlawrev-2864	128	61	three	three	NUM
inlawrev-2864	128	62	years	year	NOUN
inlawrev-2864	128	63	of	of	ADP
inlawrev-2864	128	64	the	the	DET
inlawrev-2864	128	65	death	death	NOUN
inlawrev-2864	128	66	of	of	ADP
inlawrev-2864	128	67	the	the	DET
inlawrev-2864	128	68	insured	insure	VERB
inlawrev-2864	128	69	does	do	AUX
inlawrev-2864	128	70	not	not	PART
inlawrev-2864	128	71	cause	cause	VERB
inlawrev-2864	128	72	the	the	DET
inlawrev-2864	128	73	proceeds	proceed	NOUN
inlawrev-2864	128	74	from	from	ADP
inlawrev-2864	128	75	the	the	DET
inlawrev-2864	128	76	group	group	NOUN
inlawrev-2864	128	77	policy	policy	NOUN
inlawrev-2864	128	78	to	to	PART
inlawrev-2864	128	79	be	be	AUX
inlawrev-2864	128	80	included	include	VERB
inlawrev-2864	128	81	in	in	ADP
inlawrev-2864	128	82	the	the	DET
inlawrev-2864	128	83	taxable	taxable	ADJ
inlawrev-2864	128	84	estate	estate	NOUN
inlawrev-2864	128	85	of	of	ADP
inlawrev-2864	128	86	the	the	DET
inlawrev-2864	128	87	insured	insure	VERB
inlawrev-2864	128	88	,	,	PUNCT
inlawrev-2864	128	89	provided	provide	VERB
inlawrev-2864	128	90	that	that	SCONJ
inlawrev-2864	128	91	the	the	DET
inlawrev-2864	128	92	group	group	NOUN
inlawrev-2864	128	93	policies	policy	NOUN
inlawrev-2864	128	94	are	be	AUX
inlawrev-2864	128	95	virtually	virtually	ADV
inlawrev-2864	128	96	identical	identical	ADJ
inlawrev-2864	128	97	and	and	CCONJ
inlawrev-2864	128	98	the	the	DET
inlawrev-2864	128	99	original	original	ADJ
inlawrev-2864	128	100	assignment	assignment	NOUN
inlawrev-2864	128	101	of	of	ADP
inlawrev-2864	128	102	the	the	DET
inlawrev-2864	128	103	26	26	NUM
inlawrev-2864	128	104	.	.	PUNCT
inlawrev-2864	129	1	i	i	PRON
inlawrev-2864	129	2	d.	d.	PROPN
inlawrev-2864	129	3	27	27	NUM
inlawrev-2864	129	4	.	.	PUNCT
inlawrev-2864	130	1	i	i	PRON
inlawrev-2864	130	2	d.	d.	PROPN
inlawrev-2864	130	3	§	§	PROPN
inlawrev-2864	130	4	101(a)(2)(a	101(a)(2)(a	PROPN
inlawrev-2864	130	5	)	)	PUNCT
inlawrev-2864	130	6	.	.	PUNCT
inlawrev-2864	131	1	28	28	NUM
inlawrev-2864	131	2	.	.	PUNCT
inlawrev-2864	132	1	i	i	PRON
inlawrev-2864	132	2	d.	d.	PROPN
inlawrev-2864	132	3	§	§	PROPN
inlawrev-2864	132	4	2035(d)(1	2035(d)(1	PROPN
inlawrev-2864	132	5	)	)	PUNCT
inlawrev-2864	132	6	.	.	PUNCT
inlawrev-2864	133	1	29	29	NUM
inlawrev-2864	133	2	.	.	PUNCT
inlawrev-2864	134	1	i	i	PRON
inlawrev-2864	134	2	d.	d.	PROPN
inlawrev-2864	134	3	§	§	PROPN
inlawrev-2864	134	4	2035(d)(2	2035(d)(2	NOUN
inlawrev-2864	134	5	)	)	PUNCT
inlawrev-2864	134	6	.	.	PUNCT
inlawrev-2864	135	1	30	30	NUM
inlawrev-2864	135	2	.	.	PUNCT
inlawrev-2864	136	1	i	i	PRON
inlawrev-2864	136	2	d.	d.	PROPN
inlawrev-2864	136	3	31	31	NUM
inlawrev-2864	136	4	.	.	PUNCT
inlawrev-2864	137	1	rev	rev	PROPN
inlawrev-2864	137	2	.	.	PUNCT
inlawrev-2864	138	1	rul	rul	PROPN
inlawrev-2864	138	2	.	.	PUNCT
inlawrev-2864	139	1	82	82	NUM
inlawrev-2864	139	2	-	-	SYM
inlawrev-2864	139	3	13	13	NUM
inlawrev-2864	139	4	,	,	PUNCT
inlawrev-2864	139	5	1982	1982	NUM
inlawrev-2864	139	6	-	-	SYM
inlawrev-2864	139	7	2	2	NUM
inlawrev-2864	139	8	i.r.b	i.r.b	NOUN
inlawrev-2864	139	9	.	.	PUNCT
inlawrev-2864	140	1	9	9	NUM
inlawrev-2864	140	2	524	524	NUM
inlawrev-2864	140	3	indiana	indiana	PROPN
inlawrev-2864	140	4	law	law	PROPN
inlawrev-2864	140	5	review	review	NOUN
inlawrev-2864	140	6	[	[	X
inlawrev-2864	140	7	vol	vol	NOUN
inlawrev-2864	140	8	.	.	PUNCT
inlawrev-2864	141	1	23:517	23:517	NUM
inlawrev-2864	141	2	interest	interest	NOUN
inlawrev-2864	141	3	of	of	ADP
inlawrev-2864	141	4	the	the	DET
inlawrev-2864	141	5	insured	insure	VERB
inlawrev-2864	141	6	was	be	AUX
inlawrev-2864	141	7	made	make	VERB
inlawrev-2864	141	8	more	more	ADJ
inlawrev-2864	141	9	than	than	ADP
inlawrev-2864	141	10	three	three	NUM
inlawrev-2864	141	11	years	year	NOUN
inlawrev-2864	141	12	before	before	ADP
inlawrev-2864	141	13	his	his	PRON
inlawrev-2864	141	14	death	death	NOUN
inlawrev-2864	141	15	.	.	PUNCT
inlawrev-2864	142	1	^^	^^	PUNCT
inlawrev-2864	142	2	therefore	therefore	ADV
inlawrev-2864	142	3	,	,	PUNCT
inlawrev-2864	142	4	the	the	DET
inlawrev-2864	142	5	assignment	assignment	NOUN
inlawrev-2864	142	6	of	of	ADP
inlawrev-2864	142	7	group	group	NOUN
inlawrev-2864	142	8	term	term	NOUN
inlawrev-2864	142	9	insurance	insurance	NOUN
inlawrev-2864	142	10	remains	remain	VERB
inlawrev-2864	142	11	a	a	DET
inlawrev-2864	142	12	viable	viable	ADJ
inlawrev-2864	142	13	method	method	NOUN
inlawrev-2864	142	14	of	of	ADP
inlawrev-2864	142	15	funding	fund	VERB
inlawrev-2864	142	16	an	an	DET
inlawrev-2864	142	17	irrevocable	irrevocable	ADJ
inlawrev-2864	142	18	life	life	NOUN
inlawrev-2864	142	19	insurance	insurance	NOUN
inlawrev-2864	142	20	trust	trust	PROPN
inlawrev-2864	142	21	.	.	PUNCT
inlawrev-2864	143	1	iv	iv	X
inlawrev-2864	143	2	.	.	PUNCT
inlawrev-2864	143	3	payment	payment	NOUN
inlawrev-2864	143	4	of	of	ADP
inlawrev-2864	143	5	premiums	premium	NOUN
inlawrev-2864	143	6	prior	prior	ADV
inlawrev-2864	143	7	to	to	ADP
inlawrev-2864	143	8	the	the	DET
inlawrev-2864	143	9	enactment	enactment	NOUN
inlawrev-2864	143	10	of	of	ADP
inlawrev-2864	143	11	erta	erta	NOUN
inlawrev-2864	143	12	,	,	PUNCT
inlawrev-2864	143	13	the	the	DET
inlawrev-2864	143	14	proceeds	proceed	NOUN
inlawrev-2864	143	15	of	of	ADP
inlawrev-2864	143	16	a	a	DET
inlawrev-2864	143	17	life	life	NOUN
inlawrev-2864	143	18	insurance	insurance	NOUN
inlawrev-2864	143	19	policy	policy	NOUN
inlawrev-2864	143	20	were	be	AUX
inlawrev-2864	143	21	included	include	VERB
inlawrev-2864	143	22	in	in	ADP
inlawrev-2864	143	23	the	the	DET
inlawrev-2864	143	24	estate	estate	NOUN
inlawrev-2864	143	25	of	of	ADP
inlawrev-2864	143	26	the	the	DET
inlawrev-2864	143	27	settlor	settlor	NOUN
inlawrev-2864	143	28	if	if	SCONJ
inlawrev-2864	143	29	the	the	DET
inlawrev-2864	143	30	pohcy	pohcy	NOUN
inlawrev-2864	143	31	was	be	AUX
inlawrev-2864	143	32	issued	issue	VERB
inlawrev-2864	143	33	to	to	ADP
inlawrev-2864	143	34	a	a	DET
inlawrev-2864	143	35	trust	trust	NOUN
inlawrev-2864	143	36	at	at	ADP
inlawrev-2864	143	37	his	his	PRON
inlawrev-2864	143	38	direction	direction	NOUN
inlawrev-2864	143	39	within	within	ADP
inlawrev-2864	143	40	three	three	NUM
inlawrev-2864	143	41	years	year	NOUN
inlawrev-2864	143	42	of	of	ADP
inlawrev-2864	143	43	his	his	PRON
inlawrev-2864	143	44	death	death	NOUN
inlawrev-2864	143	45	for	for	ADP
inlawrev-2864	143	46	which	which	PRON
inlawrev-2864	143	47	he	he	PRON
inlawrev-2864	143	48	paid	pay	VERB
inlawrev-2864	143	49	the	the	DET
inlawrev-2864	143	50	premiums	premium	NOUN
inlawrev-2864	143	51	,	,	PUNCT
inlawrev-2864	143	52	directly	directly	ADV
inlawrev-2864	143	53	or	or	CCONJ
inlawrev-2864	143	54	indirectly	indirectly	ADV
inlawrev-2864	143	55	.	.	PUNCT
inlawrev-2864	143	56	^^	^^	PUNCT
inlawrev-2864	144	1	recent	recent	ADJ
inlawrev-2864	144	2	tax	tax	NOUN
inlawrev-2864	144	3	court	court	NOUN
inlawrev-2864	144	4	decisions	decision	NOUN
inlawrev-2864	144	5	interpreting	interpret	VERB
inlawrev-2864	144	6	new	new	ADJ
inlawrev-2864	144	7	code	code	NOUN
inlawrev-2864	144	8	section	section	NOUN
inlawrev-2864	144	9	2035(d	2035(d	NOUN
inlawrev-2864	144	10	)	)	PUNCT
inlawrev-2864	144	11	have	have	AUX
inlawrev-2864	144	12	held	hold	VERB
inlawrev-2864	144	13	that	that	SCONJ
inlawrev-2864	144	14	the	the	DET
inlawrev-2864	144	15	payment	payment	NOUN
inlawrev-2864	144	16	by	by	ADP
inlawrev-2864	144	17	a	a	DET
inlawrev-2864	144	18	decedent	decedent	NOUN
inlawrev-2864	144	19	of	of	ADP
inlawrev-2864	144	20	premiums	premium	NOUN
inlawrev-2864	144	21	on	on	ADP
inlawrev-2864	144	22	a	a	DET
inlawrev-2864	144	23	life	life	NOUN
inlawrev-2864	144	24	insurance	insurance	NOUN
inlawrev-2864	144	25	policy	policy	NOUN
inlawrev-2864	144	26	on	on	ADP
inlawrev-2864	144	27	his	his	PRON
inlawrev-2864	144	28	life	life	NOUN
inlawrev-2864	144	29	,	,	PUNCT
inlawrev-2864	144	30	issued	issue	VERB
inlawrev-2864	144	31	within	within	ADP
inlawrev-2864	144	32	three	three	NUM
inlawrev-2864	144	33	years	year	NOUN
inlawrev-2864	144	34	of	of	ADP
inlawrev-2864	144	35	the	the	DET
inlawrev-2864	144	36	date	date	NOUN
inlawrev-2864	144	37	of	of	ADP
inlawrev-2864	144	38	his	his	PRON
inlawrev-2864	144	39	death	death	NOUN
inlawrev-2864	144	40	,	,	PUNCT
inlawrev-2864	144	41	is	be	AUX
inlawrev-2864	144	42	not	not	PART
inlawrev-2864	144	43	the	the	DET
inlawrev-2864	144	44	controlling	control	VERB
inlawrev-2864	144	45	factor	factor	NOUN
inlawrev-2864	144	46	in	in	ADP
inlawrev-2864	144	47	determining	determine	VERB
inlawrev-2864	144	48	whether	whether	SCONJ
inlawrev-2864	144	49	the	the	DET
inlawrev-2864	144	50	proceeds	proceed	NOUN
inlawrev-2864	144	51	of	of	ADP
inlawrev-2864	144	52	such	such	DET
inlawrev-2864	144	53	a	a	DET
inlawrev-2864	144	54	policy	policy	NOUN
inlawrev-2864	144	55	are	be	AUX
inlawrev-2864	144	56	included	include	VERB
inlawrev-2864	144	57	in	in	ADP
inlawrev-2864	144	58	his	his	PRON
inlawrev-2864	144	59	taxable	taxable	ADJ
inlawrev-2864	144	60	estate	estate	NOUN
inlawrev-2864	144	61	.	.	PUNCT
inlawrev-2864	145	1	^"^	^"^	PROPN
inlawrev-2864	145	2	rather	rather	ADV
inlawrev-2864	145	3	,	,	PUNCT
inlawrev-2864	145	4	the	the	DET
inlawrev-2864	145	5	tax	tax	NOUN
inlawrev-2864	145	6	court	court	NOUN
inlawrev-2864	145	7	has	have	AUX
inlawrev-2864	145	8	held	hold	VERB
inlawrev-2864	145	9	that	that	SCONJ
inlawrev-2864	145	10	the	the	DET
inlawrev-2864	145	11	dispositive	dispositive	ADJ
inlawrev-2864	145	12	issue	issue	NOUN
inlawrev-2864	145	13	under	under	ADP
inlawrev-2864	145	14	subsection	subsection	NOUN
inlawrev-2864	145	15	(	(	PUNCT
inlawrev-2864	145	16	d	d	X
inlawrev-2864	145	17	)	)	PUNCT
inlawrev-2864	145	18	is	be	AUX
inlawrev-2864	145	19	whether	whether	SCONJ
inlawrev-2864	145	20	the	the	DET
inlawrev-2864	145	21	decedent	decedent	NOUN
inlawrev-2864	145	22	possessed	possess	VERB
inlawrev-2864	145	23	any	any	DET
inlawrev-2864	145	24	incidents	incident	NOUN
inlawrev-2864	145	25	of	of	ADP
inlawrev-2864	145	26	ownership	ownership	NOUN
inlawrev-2864	145	27	in	in	ADP
inlawrev-2864	145	28	the	the	DET
inlawrev-2864	145	29	policy	policy	NOUN
inlawrev-2864	145	30	during	during	ADP
inlawrev-2864	145	31	the	the	DET
inlawrev-2864	145	32	three	three	NUM
inlawrev-2864	145	33	year	year	NOUN
inlawrev-2864	145	34	period	period	NOUN
inlawrev-2864	145	35	prior	prior	ADV
inlawrev-2864	145	36	to	to	ADP
inlawrev-2864	145	37	his	his	PRON
inlawrev-2864	145	38	death	death	NOUN
inlawrev-2864	145	39	.	.	PUNCT
inlawrev-2864	145	40	^^	^^	PUNCT
inlawrev-2864	146	1	however	however	ADV
inlawrev-2864	146	2	,	,	PUNCT
inlawrev-2864	146	3	the	the	DET
inlawrev-2864	146	4	transfer	transfer	NOUN
inlawrev-2864	146	5	of	of	ADP
inlawrev-2864	146	6	funds	fund	NOUN
inlawrev-2864	146	7	to	to	ADP
inlawrev-2864	146	8	an	an	DET
inlawrev-2864	146	9	irrevocable	irrevocable	ADJ
inlawrev-2864	146	10	trust	trust	NOUN
inlawrev-2864	146	11	for	for	ADP
inlawrev-2864	146	12	the	the	DET
inlawrev-2864	146	13	payment	payment	NOUN
inlawrev-2864	146	14	of	of	ADP
inlawrev-2864	146	15	life	life	NOUN
inlawrev-2864	146	16	insurance	insurance	NOUN
inlawrev-2864	146	17	premiums	premium	NOUN
inlawrev-2864	146	18	must	must	AUX
inlawrev-2864	146	19	still	still	ADV
inlawrev-2864	146	20	be	be	AUX
inlawrev-2864	146	21	structured	structure	VERB
inlawrev-2864	146	22	properly	properly	ADV
inlawrev-2864	146	23	to	to	PART
inlawrev-2864	146	24	avoid	avoid	VERB
inlawrev-2864	146	25	adverse	adverse	ADJ
inlawrev-2864	146	26	gift	gift	NOUN
inlawrev-2864	146	27	tax	tax	NOUN
inlawrev-2864	146	28	consequences	consequence	NOUN
inlawrev-2864	146	29	.	.	PUNCT
inlawrev-2864	147	1	a.	a.	NOUN
inlawrev-2864	147	2	crummey	crummey	PROPN
inlawrev-2864	147	3	powers	power	NOUN
inlawrev-2864	147	4	transfers	transfer	NOUN
inlawrev-2864	147	5	to	to	ADP
inlawrev-2864	147	6	an	an	DET
inlawrev-2864	147	7	irrevocable	irrevocable	ADJ
inlawrev-2864	147	8	trust	trust	NOUN
inlawrev-2864	147	9	of	of	ADP
inlawrev-2864	147	10	funds	fund	NOUN
inlawrev-2864	147	11	for	for	ADP
inlawrev-2864	147	12	the	the	DET
inlawrev-2864	147	13	payment	payment	NOUN
inlawrev-2864	147	14	of	of	ADP
inlawrev-2864	147	15	the	the	DET
inlawrev-2864	147	16	premiums	premium	NOUN
inlawrev-2864	147	17	on	on	ADP
inlawrev-2864	147	18	a	a	DET
inlawrev-2864	147	19	life	life	NOUN
inlawrev-2864	147	20	insurance	insurance	NOUN
inlawrev-2864	147	21	policy	policy	NOUN
inlawrev-2864	147	22	held	hold	VERB
inlawrev-2864	147	23	in	in	ADP
inlawrev-2864	147	24	trust	trust	NOUN
inlawrev-2864	147	25	represent	represent	VERB
inlawrev-2864	147	26	completed	complete	VERB
inlawrev-2864	147	27	gifts	gift	NOUN
inlawrev-2864	147	28	to	to	ADP
inlawrev-2864	147	29	the	the	DET
inlawrev-2864	147	30	trust	trust	NOUN
inlawrev-2864	147	31	beneficiaries	beneficiary	NOUN
inlawrev-2864	147	32	,	,	PUNCT
inlawrev-2864	147	33	and	and	CCONJ
inlawrev-2864	147	34	subject	subject	VERB
inlawrev-2864	147	35	the	the	DET
inlawrev-2864	147	36	donor	donor	NOUN
inlawrev-2864	147	37	to	to	ADP
inlawrev-2864	147	38	gift	gift	NOUN
inlawrev-2864	147	39	tax	tax	NOUN
inlawrev-2864	147	40	liability.^^	liability.^^	PRON
inlawrev-2864	147	41	such	such	ADJ
inlawrev-2864	147	42	transfers	transfer	NOUN
inlawrev-2864	147	43	are	be	AUX
inlawrev-2864	147	44	generally	generally	ADV
inlawrev-2864	147	45	considered	consider	VERB
inlawrev-2864	147	46	gifts	gift	NOUN
inlawrev-2864	147	47	of	of	ADP
inlawrev-2864	147	48	future	future	ADJ
inlawrev-2864	147	49	interests	interest	NOUN
inlawrev-2864	147	50	because	because	SCONJ
inlawrev-2864	147	51	the	the	DET
inlawrev-2864	147	52	right	right	NOUN
inlawrev-2864	147	53	of	of	ADP
inlawrev-2864	147	54	the	the	DET
inlawrev-2864	147	55	trust	trust	NOUN
inlawrev-2864	147	56	beneficiaries	beneficiary	NOUN
inlawrev-2864	147	57	to	to	PART
inlawrev-2864	147	58	receive	receive	VERB
inlawrev-2864	147	59	property	property	NOUN
inlawrev-2864	147	60	from	from	ADP
inlawrev-2864	147	61	the	the	DET
inlawrev-2864	147	62	trust	trust	NOUN
inlawrev-2864	147	63	is	be	AUX
inlawrev-2864	147	64	32	32	NUM
inlawrev-2864	147	65	.	.	PUNCT
inlawrev-2864	148	1	rev	rev	PROPN
inlawrev-2864	148	2	.	.	PUNCT
inlawrev-2864	149	1	rul	rul	PROPN
inlawrev-2864	149	2	.	.	PUNCT
inlawrev-2864	149	3	80	80	NUM
inlawrev-2864	149	4	-	-	SYM
inlawrev-2864	149	5	289	289	NUM
inlawrev-2864	149	6	,	,	PUNCT
inlawrev-2864	149	7	1980	1980	NUM
inlawrev-2864	149	8	-	-	SYM
inlawrev-2864	149	9	2	2	NUM
inlawrev-2864	149	10	c.b	c.b	PROPN
inlawrev-2864	149	11	.	.	PROPN
inlawrev-2864	149	12	170	170	NUM
inlawrev-2864	149	13	.	.	PUNCT
inlawrev-2864	149	14	33	33	NUM
inlawrev-2864	149	15	.	.	PUNCT
inlawrev-2864	150	1	in	in	ADP
inlawrev-2864	150	2	bel	bel	PROPN
inlawrev-2864	150	3	v.	v.	ADP
inlawrev-2864	150	4	united	united	PROPN
inlawrev-2864	150	5	states	states	PROPN
inlawrev-2864	150	6	,	,	PUNCT
inlawrev-2864	150	7	452	452	NUM
inlawrev-2864	150	8	f.2d	f.2d	ADP
inlawrev-2864	150	9	683	683	NUM
inlawrev-2864	150	10	(	(	PUNCT
inlawrev-2864	150	11	5th	5th	ADJ
inlawrev-2864	150	12	cir	cir	NOUN
inlawrev-2864	150	13	.	.	PROPN
inlawrev-2864	150	14	1971	1971	NUM
inlawrev-2864	150	15	)	)	PUNCT
inlawrev-2864	150	16	,	,	PUNCT
inlawrev-2864	150	17	the	the	DET
inlawrev-2864	150	18	payment	payment	NOUN
inlawrev-2864	150	19	by	by	ADP
inlawrev-2864	150	20	the	the	DET
inlawrev-2864	150	21	decedent	decedent	NOUN
inlawrev-2864	150	22	of	of	ADP
inlawrev-2864	150	23	the	the	DET
inlawrev-2864	150	24	initial	initial	ADJ
inlawrev-2864	150	25	premium	premium	NOUN
inlawrev-2864	150	26	on	on	ADP
inlawrev-2864	150	27	a	a	DET
inlawrev-2864	150	28	life	life	NOUN
inlawrev-2864	150	29	insurance	insurance	NOUN
inlawrev-2864	150	30	policy	policy	NOUN
inlawrev-2864	150	31	on	on	ADP
inlawrev-2864	150	32	his	his	PRON
inlawrev-2864	150	33	life	life	NOUN
inlawrev-2864	150	34	was	be	AUX
inlawrev-2864	150	35	characterized	characterize	VERB
inlawrev-2864	150	36	as	as	ADP
inlawrev-2864	150	37	a	a	DET
inlawrev-2864	150	38	constructive	constructive	ADJ
inlawrev-2864	150	39	transfer	transfer	NOUN
inlawrev-2864	150	40	of	of	ADP
inlawrev-2864	150	41	the	the	DET
inlawrev-2864	150	42	ownership	ownership	NOUN
inlawrev-2864	150	43	of	of	ADP
inlawrev-2864	150	44	the	the	DET
inlawrev-2864	150	45	policy	policy	NOUN
inlawrev-2864	150	46	for	for	ADP
inlawrev-2864	150	47	purposes	purpose	NOUN
inlawrev-2864	150	48	of	of	ADP
inlawrev-2864	150	49	i.r.c	i.r.c	NOUN
inlawrev-2864	150	50	.	.	PUNCT
inlawrev-2864	151	1	§	§	PROPN
inlawrev-2864	151	2	2035	2035	NUM
inlawrev-2864	151	3	,	,	PUNCT
inlawrev-2864	151	4	even	even	ADV
inlawrev-2864	151	5	though	though	SCONJ
inlawrev-2864	151	6	the	the	DET
inlawrev-2864	151	7	decedent	decedent	NOUN
inlawrev-2864	151	8	never	never	ADV
inlawrev-2864	151	9	possessed	possess	VERB
inlawrev-2864	151	10	any	any	DET
inlawrev-2864	151	11	ownership	ownership	NOUN
inlawrev-2864	151	12	interest	interest	NOUN
inlawrev-2864	151	13	in	in	ADP
inlawrev-2864	151	14	such	such	ADJ
inlawrev-2864	151	15	policy	policy	NOUN
inlawrev-2864	151	16	.	.	PUNCT
inlawrev-2864	152	1	the	the	DET
inlawrev-2864	152	2	rationale	rationale	NOUN
inlawrev-2864	152	3	of	of	ADP
inlawrev-2864	152	4	bel	bel	NOUN
inlawrev-2864	152	5	was	be	AUX
inlawrev-2864	152	6	applied	apply	VERB
inlawrev-2864	152	7	in	in	ADP
inlawrev-2864	152	8	the	the	DET
inlawrev-2864	152	9	context	context	NOUN
inlawrev-2864	152	10	of	of	ADP
inlawrev-2864	152	11	an	an	DET
inlawrev-2864	152	12	irrevocable	irrevocable	ADJ
inlawrev-2864	152	13	life	life	NOUN
inlawrev-2864	152	14	insurance	insurance	NOUN
inlawrev-2864	152	15	in	in	ADP
inlawrev-2864	152	16	estate	estate	NOUN
inlawrev-2864	152	17	of	of	ADP
inlawrev-2864	152	18	kurihara	kurihara	PROPN
inlawrev-2864	152	19	v.	v.	ADP
inlawrev-2864	152	20	commissioner	commissioner	PROPN
inlawrev-2864	152	21	,	,	PUNCT
inlawrev-2864	152	22	82	82	NUM
inlawrev-2864	152	23	t.c	t.c	PROPN
inlawrev-2864	152	24	.	.	PROPN
inlawrev-2864	152	25	51	51	NUM
inlawrev-2864	152	26	(	(	PUNCT
inlawrev-2864	152	27	1984	1984	NUM
inlawrev-2864	152	28	)	)	PUNCT
inlawrev-2864	152	29	,	,	PUNCT
inlawrev-2864	152	30	wherein	wherein	SCONJ
inlawrev-2864	152	31	a	a	DET
inlawrev-2864	152	32	monetary	monetary	ADJ
inlawrev-2864	152	33	gift	gift	NOUN
inlawrev-2864	152	34	by	by	ADP
inlawrev-2864	152	35	the	the	DET
inlawrev-2864	152	36	decedent	decedent	NOUN
inlawrev-2864	152	37	within	within	ADP
inlawrev-2864	152	38	three	three	NUM
inlawrev-2864	152	39	years	year	NOUN
inlawrev-2864	152	40	of	of	ADP
inlawrev-2864	152	41	his	his	PRON
inlawrev-2864	152	42	death	death	NOUN
inlawrev-2864	152	43	to	to	ADP
inlawrev-2864	152	44	a	a	DET
inlawrev-2864	152	45	trust	trust	NOUN
inlawrev-2864	152	46	and	and	CCONJ
inlawrev-2864	152	47	used	use	VERB
inlawrev-2864	152	48	by	by	ADP
inlawrev-2864	152	49	the	the	DET
inlawrev-2864	152	50	trustee	trustee	NOUN
inlawrev-2864	152	51	to	to	PART
inlawrev-2864	152	52	pay	pay	VERB
inlawrev-2864	152	53	the	the	DET
inlawrev-2864	152	54	initial	initial	ADJ
inlawrev-2864	152	55	premium	premium	NOUN
inlawrev-2864	152	56	on	on	ADP
inlawrev-2864	152	57	a	a	DET
inlawrev-2864	152	58	life	life	NOUN
inlawrev-2864	152	59	insurance	insurance	NOUN
inlawrev-2864	152	60	policy	policy	NOUN
inlawrev-2864	152	61	on	on	ADP
inlawrev-2864	152	62	the	the	DET
inlawrev-2864	152	63	life	life	NOUN
inlawrev-2864	152	64	of	of	ADP
inlawrev-2864	152	65	the	the	DET
inlawrev-2864	152	66	decedent	decedent	NOUN
inlawrev-2864	152	67	owned	own	VERB
inlawrev-2864	152	68	by	by	ADP
inlawrev-2864	152	69	the	the	DET
inlawrev-2864	152	70	trust	trust	NOUN
inlawrev-2864	152	71	constituted	constitute	VERB
inlawrev-2864	152	72	sufficient	sufficient	ADJ
inlawrev-2864	152	73	basis	basis	NOUN
inlawrev-2864	152	74	for	for	SCONJ
inlawrev-2864	152	75	the	the	DET
inlawrev-2864	152	76	proceeds	proceed	NOUN
inlawrev-2864	152	77	of	of	ADP
inlawrev-2864	152	78	the	the	DET
inlawrev-2864	152	79	policy	policy	NOUN
inlawrev-2864	152	80	to	to	PART
inlawrev-2864	152	81	be	be	AUX
inlawrev-2864	152	82	included	include	VERB
inlawrev-2864	152	83	in	in	ADP
inlawrev-2864	152	84	the	the	DET
inlawrev-2864	152	85	estate	estate	NOUN
inlawrev-2864	152	86	of	of	ADP
inlawrev-2864	152	87	the	the	DET
inlawrev-2864	152	88	decedent	decedent	NOUN
inlawrev-2864	152	89	,	,	PUNCT
inlawrev-2864	152	90	34	34	NUM
inlawrev-2864	152	91	.	.	PUNCT
inlawrev-2864	153	1	see	see	VERB
inlawrev-2864	153	2	,	,	PUNCT
inlawrev-2864	153	3	e.g	e.g	PROPN
inlawrev-2864	153	4	..	..	X
inlawrev-2864	153	5	estate	estate	NOUN
inlawrev-2864	153	6	of	of	ADP
inlawrev-2864	153	7	leder	leder	PROPN
inlawrev-2864	153	8	v.	v.	PROPN
inlawrev-2864	153	9	commissioner	commissioner	PROPN
inlawrev-2864	153	10	,	,	PUNCT
inlawrev-2864	153	11	89	89	NUM
inlawrev-2864	153	12	t.c	t.c	PROPN
inlawrev-2864	153	13	.	.	PROPN
inlawrev-2864	153	14	235	235	NUM
inlawrev-2864	153	15	(	(	PUNCT
inlawrev-2864	153	16	1987	1987	NUM
inlawrev-2864	153	17	)	)	PUNCT
inlawrev-2864	153	18	,	,	PUNCT
inlawrev-2864	153	19	aff'd	aff'd	NOUN
inlawrev-2864	153	20	,	,	PUNCT
inlawrev-2864	153	21	893	893	NUM
inlawrev-2864	153	22	f.2d	f.2d	SYM
inlawrev-2864	153	23	237	237	NUM
inlawrev-2864	153	24	(	(	PUNCT
inlawrev-2864	153	25	10th	10th	ADJ
inlawrev-2864	153	26	cir	cir	NOUN
inlawrev-2864	153	27	.	.	PROPN
inlawrev-2864	153	28	1989	1989	NUM
inlawrev-2864	153	29	)	)	PUNCT
inlawrev-2864	153	30	;	;	PUNCT
inlawrev-2864	153	31	estate	estate	NOUN
inlawrev-2864	153	32	of	of	ADP
inlawrev-2864	153	33	headrick	headrick	NOUN
inlawrev-2864	153	34	v.	v.	ADP
inlawrev-2864	153	35	commissioner	commissioner	NOUN
inlawrev-2864	153	36	,	,	PUNCT
inlawrev-2864	153	37	93	93	NUM
inlawrev-2864	153	38	t.c	t.c	PROPN
inlawrev-2864	153	39	.	.	PROPN
inlawrev-2864	153	40	18	18	NUM
inlawrev-2864	153	41	(	(	PUNCT
inlawrev-2864	153	42	1989	1989	NUM
inlawrev-2864	153	43	)	)	PUNCT
inlawrev-2864	153	44	;	;	PUNCT
inlawrev-2864	153	45	estate	estate	NOUN
inlawrev-2864	153	46	of	of	ADP
inlawrev-2864	153	47	chapman	chapman	PROPN
inlawrev-2864	153	48	v.	v.	PROPN
inlawrev-2864	153	49	commissioner	commissioner	PROPN
inlawrev-2864	153	50	,	,	PUNCT
inlawrev-2864	153	51	56	56	NUM
inlawrev-2864	153	52	t.c.m	t.c.m	NOUN
inlawrev-2864	153	53	.	.	PUNCT
inlawrev-2864	154	1	(	(	PUNCT
inlawrev-2864	154	2	cch	cch	NOUN
inlawrev-2864	154	3	)	)	PUNCT
inlawrev-2864	154	4	1415	1415	NUM
inlawrev-2864	154	5	(	(	PUNCT
inlawrev-2864	154	6	1989	1989	NUM
inlawrev-2864	154	7	)	)	PUNCT
inlawrev-2864	154	8	.	.	PUNCT
inlawrev-2864	155	1	35	35	NUM
inlawrev-2864	155	2	.	.	PUNCT
inlawrev-2864	155	3	leder	leder	NOUN
inlawrev-2864	155	4	,	,	PUNCT
inlawrev-2864	155	5	89	89	NUM
inlawrev-2864	155	6	t.c	t.c	PROPN
inlawrev-2864	155	7	.	.	PUNCT
inlawrev-2864	156	1	at	at	ADP
inlawrev-2864	156	2	235	235	NUM
inlawrev-2864	156	3	.	.	PUNCT
inlawrev-2864	157	1	however	however	ADV
inlawrev-2864	157	2	,	,	PUNCT
inlawrev-2864	157	3	the	the	DET
inlawrev-2864	157	4	irs	irs	PROPN
inlawrev-2864	157	5	has	have	AUX
inlawrev-2864	157	6	not	not	PART
inlawrev-2864	157	7	accepted	accept	VERB
inlawrev-2864	157	8	this	this	DET
inlawrev-2864	157	9	position	position	NOUN
inlawrev-2864	157	10	and	and	CCONJ
inlawrev-2864	157	11	recently	recently	ADV
inlawrev-2864	157	12	prevailed	prevail	VERB
inlawrev-2864	157	13	in	in	ADP
inlawrev-2864	157	14	a	a	DET
inlawrev-2864	157	15	federal	federal	ADJ
inlawrev-2864	157	16	district	district	NOUN
inlawrev-2864	157	17	court	court	NOUN
inlawrev-2864	157	18	on	on	ADP
inlawrev-2864	157	19	this	this	DET
inlawrev-2864	157	20	issue	issue	NOUN
inlawrev-2864	157	21	,	,	PUNCT
inlawrev-2864	157	22	in	in	ADP
inlawrev-2864	157	23	a	a	DET
inlawrev-2864	157	24	decision	decision	NOUN
inlawrev-2864	157	25	in	in	ADP
inlawrev-2864	157	26	which	which	PRON
inlawrev-2864	157	27	leder	leder	NOUN
inlawrev-2864	157	28	was	be	AUX
inlawrev-2864	157	29	not	not	PART
inlawrev-2864	157	30	mentioned	mention	VERB
inlawrev-2864	157	31	.	.	PUNCT
inlawrev-2864	158	1	hardwood	hardwood	PROPN
inlawrev-2864	158	2	v.	v.	ADP
inlawrev-2864	158	3	u.s	u.s	PROPN
inlawrev-2864	158	4	.	.	PROPN
inlawrev-2864	158	5	f.	f.	PROPN
inlawrev-2864	158	6	supp	supp	PROPN
inlawrev-2864	158	7	(	(	PUNCT
inlawrev-2864	158	8	s.d	s.d	PROPN
inlawrev-2864	158	9	.	.	PROPN
inlawrev-2864	158	10	fla	fla	PROPN
inlawrev-2864	158	11	.	.	PUNCT
inlawrev-2864	158	12	1989	1989	NUM
inlawrev-2864	158	13	)	)	PUNCT
inlawrev-2864	158	14	.	.	PUNCT
inlawrev-2864	159	1	36	36	NUM
inlawrev-2864	159	2	.	.	PUNCT
inlawrev-2864	160	1	treas	treas	PROPN
inlawrev-2864	160	2	.	.	PUNCT
inlawrev-2864	161	1	reg	reg	PROPN
inlawrev-2864	161	2	.	.	PUNCT
inlawrev-2864	162	1	§	§	PROPN
inlawrev-2864	162	2	25.251	25.251	NUM
inlawrev-2864	162	3	l	l	NOUN
inlawrev-2864	162	4	-	-	PUNCT
inlawrev-2864	162	5	l(a	l(a	ADJ
inlawrev-2864	162	6	)	)	PUNCT
inlawrev-2864	162	7	(	(	PUNCT
inlawrev-2864	162	8	as	as	SCONJ
inlawrev-2864	162	9	amended	amend	VERB
inlawrev-2864	162	10	in	in	ADP
inlawrev-2864	162	11	1983	1983	NUM
inlawrev-2864	162	12	)	)	PUNCT
inlawrev-2864	162	13	.	.	PUNCT
inlawrev-2864	163	1	1990	1990	NUM
inlawrev-2864	163	2	]	]	PUNCT
inlawrev-2864	163	3	estate	estate	NOUN
inlawrev-2864	163	4	planning	plan	VERB
inlawrev-2864	163	5	525	525	NUM
inlawrev-2864	163	6	either	either	CCONJ
inlawrev-2864	163	7	not	not	PART
inlawrev-2864	163	8	immediate	immediate	ADJ
inlawrev-2864	163	9	or	or	CCONJ
inlawrev-2864	163	10	is	be	AUX
inlawrev-2864	163	11	at	at	ADP
inlawrev-2864	163	12	the	the	DET
inlawrev-2864	163	13	discretion	discretion	NOUN
inlawrev-2864	163	14	of	of	ADP
inlawrev-2864	163	15	the	the	DET
inlawrev-2864	163	16	trustee.^	trustee.^	NOUN
inlawrev-2864	163	17	''	''	PUNCT
inlawrev-2864	163	18	even	even	ADV
inlawrev-2864	163	19	if	if	SCONJ
inlawrev-2864	163	20	trust	trust	NOUN
inlawrev-2864	163	21	beneficiaries	beneficiary	NOUN
inlawrev-2864	163	22	are	be	AUX
inlawrev-2864	163	23	given	give	VERB
inlawrev-2864	163	24	a	a	DET
inlawrev-2864	163	25	present	present	ADJ
inlawrev-2864	163	26	income	income	NOUN
inlawrev-2864	163	27	interest	interest	NOUN
inlawrev-2864	163	28	,	,	PUNCT
inlawrev-2864	163	29	no	no	DET
inlawrev-2864	163	30	exclusion	exclusion	NOUN
inlawrev-2864	163	31	is	be	AUX
inlawrev-2864	163	32	available	available	ADJ
inlawrev-2864	163	33	if	if	SCONJ
inlawrev-2864	163	34	an	an	DET
inlawrev-2864	163	35	irrevocable	irrevocable	ADJ
inlawrev-2864	163	36	trust	trust	NOUN
inlawrev-2864	163	37	holds	hold	VERB
inlawrev-2864	163	38	only	only	ADV
inlawrev-2864	163	39	a	a	DET
inlawrev-2864	163	40	life	life	NOUN
inlawrev-2864	163	41	insurance	insurance	NOUN
inlawrev-2864	163	42	policy	policy	NOUN
inlawrev-2864	163	43	that	that	PRON
inlawrev-2864	163	44	produces	produce	VERB
inlawrev-2864	163	45	no	no	DET
inlawrev-2864	163	46	income	income	NOUN
inlawrev-2864	163	47	or	or	CCONJ
inlawrev-2864	163	48	all	all	PRON
inlawrev-2864	163	49	of	of	ADP
inlawrev-2864	163	50	the	the	DET
inlawrev-2864	163	51	income	income	NOUN
inlawrev-2864	163	52	held	hold	VERB
inlawrev-2864	163	53	by	by	ADP
inlawrev-2864	163	54	the	the	DET
inlawrev-2864	163	55	trust	trust	NOUN
inlawrev-2864	163	56	must	must	AUX
inlawrev-2864	163	57	be	be	AUX
inlawrev-2864	163	58	used	use	VERB
inlawrev-2864	163	59	to	to	PART
inlawrev-2864	163	60	pay	pay	VERB
inlawrev-2864	163	61	premiums.^^	premiums.^^	NOUN
inlawrev-2864	163	62	consequently	consequently	ADV
inlawrev-2864	163	63	,	,	PUNCT
inlawrev-2864	163	64	it	it	PRON
inlawrev-2864	163	65	is	be	AUX
inlawrev-2864	163	66	essential	essential	ADJ
inlawrev-2864	163	67	that	that	SCONJ
inlawrev-2864	163	68	the	the	DET
inlawrev-2864	163	69	trust	trust	NOUN
inlawrev-2864	163	70	agreement	agreement	NOUN
inlawrev-2864	163	71	be	be	AUX
inlawrev-2864	163	72	drafted	draft	VERB
inlawrev-2864	163	73	in	in	ADP
inlawrev-2864	163	74	such	such	DET
inlawrev-2864	163	75	a	a	DET
inlawrev-2864	163	76	manner	manner	NOUN
inlawrev-2864	163	77	so	so	SCONJ
inlawrev-2864	163	78	that	that	SCONJ
inlawrev-2864	163	79	these	these	DET
inlawrev-2864	163	80	transfers	transfer	NOUN
inlawrev-2864	163	81	to	to	ADP
inlawrev-2864	163	82	the	the	DET
inlawrev-2864	163	83	irrevocable	irrevocable	ADJ
inlawrev-2864	163	84	life	life	NOUN
inlawrev-2864	163	85	insurance	insurance	NOUN
inlawrev-2864	163	86	trust	trust	NOUN
inlawrev-2864	163	87	constitute	constitute	VERB
inlawrev-2864	163	88	gifts	gift	NOUN
inlawrev-2864	163	89	of	of	ADP
inlawrev-2864	163	90	a	a	DET
inlawrev-2864	163	91	present	present	ADJ
inlawrev-2864	163	92	interest	interest	NOUN
inlawrev-2864	163	93	which	which	PRON
inlawrev-2864	163	94	qualify	qualify	VERB
inlawrev-2864	163	95	under	under	ADP
inlawrev-2864	163	96	code	code	NOUN
inlawrev-2864	163	97	section	section	NOUN
inlawrev-2864	163	98	2503(b	2503(b	NUM
inlawrev-2864	163	99	)	)	PUNCT
inlawrev-2864	163	100	for	for	ADP
inlawrev-2864	163	101	the	the	DET
inlawrev-2864	163	102	annual	annual	ADJ
inlawrev-2864	163	103	gift	gift	NOUN
inlawrev-2864	163	104	tax	tax	NOUN
inlawrev-2864	163	105	exclusion	exclusion	NOUN
inlawrev-2864	163	106	of	of	ADP
inlawrev-2864	163	107	up	up	ADP
inlawrev-2864	163	108	to	to	PART
inlawrev-2864	163	109	$	$	SYM
inlawrev-2864	163	110	10,000	10,000	NUM
inlawrev-2864	163	111	per	per	ADP
inlawrev-2864	163	112	year	year	NOUN
inlawrev-2864	163	113	per	per	ADP
inlawrev-2864	163	114	donee	donee	NOUN
inlawrev-2864	163	115	.	.	PUNCT
inlawrev-2864	164	1	^^	^^	PUNCT
inlawrev-2864	164	2	the	the	DET
inlawrev-2864	164	3	traditional	traditional	ADJ
inlawrev-2864	164	4	method	method	NOUN
inlawrev-2864	164	5	for	for	ADP
inlawrev-2864	164	6	transforming	transform	VERB
inlawrev-2864	164	7	conveyances	conveyance	NOUN
inlawrev-2864	164	8	to	to	ADP
inlawrev-2864	164	9	an	an	DET
inlawrev-2864	164	10	irrevocable	irrevocable	ADJ
inlawrev-2864	164	11	life	life	NOUN
inlawrev-2864	164	12	insurance	insurance	NOUN
inlawrev-2864	164	13	trust	trust	NOUN
inlawrev-2864	164	14	into	into	ADP
inlawrev-2864	164	15	gifts	gift	NOUN
inlawrev-2864	164	16	of	of	ADP
inlawrev-2864	164	17	a	a	DET
inlawrev-2864	164	18	present	present	ADJ
inlawrev-2864	164	19	interest	interest	NOUN
inlawrev-2864	164	20	is	be	AUX
inlawrev-2864	164	21	to	to	PART
inlawrev-2864	164	22	provide	provide	VERB
inlawrev-2864	164	23	that	that	SCONJ
inlawrev-2864	164	24	such	such	ADJ
inlawrev-2864	164	25	transfers	transfer	NOUN
inlawrev-2864	164	26	are	be	AUX
inlawrev-2864	164	27	subject	subject	ADJ
inlawrev-2864	164	28	to	to	ADP
inlawrev-2864	164	29	a	a	DET
inlawrev-2864	164	30	'	'	PUNCT
inlawrev-2864	164	31	*	*	ADJ
inlawrev-2864	164	32	crummey	crummey	NOUN
inlawrev-2864	164	33	"	"	PUNCT
inlawrev-2864	164	34	power	power	NOUN
inlawrev-2864	164	35	of	of	ADP
inlawrev-2864	164	36	withdrawal	withdrawal	NOUN
inlawrev-2864	164	37	.	.	PUNCT
inlawrev-2864	165	1	the	the	DET
inlawrev-2864	165	2	disignation	disignation	NOUN
inlawrev-2864	165	3	of	of	ADP
inlawrev-2864	165	4	such	such	ADJ
inlawrev-2864	165	5	withdrawal	withdrawal	NOUN
inlawrev-2864	165	6	rights	right	NOUN
inlawrev-2864	165	7	as	as	ADP
inlawrev-2864	165	8	crummey	crummey	NOUN
inlawrev-2864	165	9	powers	power	NOUN
inlawrev-2864	165	10	derived	derive	VERB
inlawrev-2864	165	11	from	from	ADP
inlawrev-2864	165	12	crummey	crummey	PROPN
inlawrev-2864	165	13	v.	v.	ADP
inlawrev-2864	165	14	commissioner,'^	commissioner,'^	NOUN
inlawrev-2864	165	15	the	the	DET
inlawrev-2864	165	16	case	case	NOUN
inlawrev-2864	165	17	in	in	ADP
inlawrev-2864	165	18	which	which	PRON
inlawrev-2864	165	19	the	the	DET
inlawrev-2864	165	20	court	court	NOUN
inlawrev-2864	165	21	of	of	ADP
inlawrev-2864	165	22	appeals	appeal	NOUN
inlawrev-2864	165	23	first	first	ADV
inlawrev-2864	165	24	held	hold	VERB
inlawrev-2864	165	25	that	that	SCONJ
inlawrev-2864	165	26	as	as	ADP
inlawrev-2864	165	27	a	a	DET
inlawrev-2864	165	28	transfer	transfer	NOUN
inlawrev-2864	165	29	to	to	ADP
inlawrev-2864	165	30	a	a	DET
inlawrev-2864	165	31	trust	trust	NOUN
inlawrev-2864	165	32	subject	subject	NOUN
inlawrev-2864	165	33	to	to	ADP
inlawrev-2864	165	34	limited	limit	VERB
inlawrev-2864	165	35	withdrawal	withdrawal	NOUN
inlawrev-2864	165	36	rights	right	NOUN
inlawrev-2864	165	37	transformed	transform	VERB
inlawrev-2864	165	38	the	the	DET
inlawrev-2864	165	39	conveyance	conveyance	NOUN
inlawrev-2864	165	40	into	into	ADP
inlawrev-2864	165	41	a	a	DET
inlawrev-2864	165	42	gift	gift	NOUN
inlawrev-2864	165	43	of	of	ADP
inlawrev-2864	165	44	a	a	DET
inlawrev-2864	165	45	present	present	ADJ
inlawrev-2864	165	46	interest	interest	NOUN
inlawrev-2864	165	47	for	for	ADP
inlawrev-2864	165	48	gift	gift	NOUN
inlawrev-2864	165	49	tax	tax	NOUN
inlawrev-2864	165	50	purposes	purpose	NOUN
inlawrev-2864	165	51	.	.	PUNCT
inlawrev-2864	166	1	'*^	'*^	PROPN
inlawrev-2864	166	2	a	a	DET
inlawrev-2864	166	3	crununey	crununey	NOUN
inlawrev-2864	166	4	power	power	NOUN
inlawrev-2864	166	5	gives	give	VERB
inlawrev-2864	166	6	the	the	PRON
inlawrev-2864	166	7	powerholder	powerholder	ADP
inlawrev-2864	166	8	an	an	DET
inlawrev-2864	166	9	immediate	immediate	ADJ
inlawrev-2864	166	10	right	right	NOUN
inlawrev-2864	166	11	to	to	PART
inlawrev-2864	166	12	withdraw	withdraw	VERB
inlawrev-2864	166	13	transfers	transfer	NOUN
inlawrev-2864	166	14	to	to	ADP
inlawrev-2864	166	15	the	the	DET
inlawrev-2864	166	16	trust	trust	NOUN
inlawrev-2864	166	17	,	,	PUNCT
inlawrev-2864	166	18	even	even	ADV
inlawrev-2864	166	19	though	though	SCONJ
inlawrev-2864	166	20	the	the	DET
inlawrev-2864	166	21	power	power	NOUN
inlawrev-2864	166	22	is	be	AUX
inlawrev-2864	166	23	not	not	PART
inlawrev-2864	166	24	intended	intend	VERB
inlawrev-2864	166	25	by	by	ADP
inlawrev-2864	166	26	the	the	DET
inlawrev-2864	166	27	settlor	settlor	NOUN
inlawrev-2864	166	28	to	to	PART
inlawrev-2864	166	29	be	be	AUX
inlawrev-2864	166	30	exercised	exercise	VERB
inlawrev-2864	166	31	.	.	PUNCT
inlawrev-2864	167	1	"	"	PUNCT
inlawrev-2864	167	2	^^	^^	CCONJ
inlawrev-2864	167	3	the	the	DET
inlawrev-2864	167	4	crummey	crummey	NOUN
inlawrev-2864	167	5	power	power	NOUN
inlawrev-2864	167	6	attaches	attach	VERB
inlawrev-2864	167	7	to	to	ADP
inlawrev-2864	167	8	each	each	DET
inlawrev-2864	167	9	transfer	transfer	NOUN
inlawrev-2864	167	10	made	make	VERB
inlawrev-2864	167	11	to	to	ADP
inlawrev-2864	167	12	the	the	DET
inlawrev-2864	167	13	trust	trust	NOUN
inlawrev-2864	167	14	,	,	PUNCT
inlawrev-2864	167	15	but	but	CCONJ
inlawrev-2864	167	16	lapses	lapse	NOUN
inlawrev-2864	167	17	if	if	SCONJ
inlawrev-2864	167	18	not	not	PART
inlawrev-2864	167	19	exercised	exercise	VERB
inlawrev-2864	167	20	within	within	ADP
inlawrev-2864	167	21	a	a	DET
inlawrev-2864	167	22	hmited	hmite	VERB
inlawrev-2864	167	23	time	time	NOUN
inlawrev-2864	167	24	period	period	NOUN
inlawrev-2864	167	25	.	.	PUNCT
inlawrev-2864	168	1	'*^	'*^	NOUN
inlawrev-2864	169	1	the	the	DET
inlawrev-2864	169	2	right	right	NOUN
inlawrev-2864	169	3	of	of	ADP
inlawrev-2864	169	4	a	a	DET
inlawrev-2864	169	5	crummey	crummey	NOUN
inlawrev-2864	169	6	powerholder	powerholder	ADV
inlawrev-2864	169	7	to	to	PART
inlawrev-2864	169	8	withdraw	withdraw	VERB
inlawrev-2864	169	9	funds	fund	NOUN
inlawrev-2864	169	10	transferred	transfer	VERB
inlawrev-2864	169	11	to	to	ADP
inlawrev-2864	169	12	an	an	DET
inlawrev-2864	169	13	irrevocable	irrevocable	ADJ
inlawrev-2864	169	14	life	life	NOUN
inlawrev-2864	169	15	insurance	insurance	NOUN
inlawrev-2864	169	16	trust	trust	NOUN
inlawrev-2864	169	17	transforms	transform	VERB
inlawrev-2864	169	18	such	such	ADJ
inlawrev-2864	169	19	conveyances	conveyance	NOUN
inlawrev-2864	169	20	into	into	ADP
inlawrev-2864	169	21	gifts	gift	NOUN
inlawrev-2864	169	22	of	of	ADP
inlawrev-2864	169	23	present	present	ADJ
inlawrev-2864	169	24	interests	interest	NOUN
inlawrev-2864	169	25	for	for	ADP
inlawrev-2864	169	26	gift	gift	NOUN
inlawrev-2864	169	27	tax	tax	NOUN
inlawrev-2864	169	28	purposes	purpose	NOUN
inlawrev-2864	169	29	.	.	PUNCT
inlawrev-2864	170	1	"*^	"*^	NOUN
inlawrev-2864	170	2	even	even	ADV
inlawrev-2864	170	3	if	if	SCONJ
inlawrev-2864	170	4	the	the	DET
inlawrev-2864	170	5	crummey	crummey	NOUN
inlawrev-2864	170	6	power	power	NOUN
inlawrev-2864	170	7	is	be	AUX
inlawrev-2864	170	8	held	hold	VERB
inlawrev-2864	170	9	by	by	ADP
inlawrev-2864	170	10	a	a	DET
inlawrev-2864	170	11	minor	minor	NOUN
inlawrev-2864	170	12	for	for	ADP
inlawrev-2864	170	13	whom	whom	PRON
inlawrev-2864	170	14	no	no	DET
inlawrev-2864	170	15	guardian	guardian	NOUN
inlawrev-2864	170	16	has	have	AUX
inlawrev-2864	170	17	been	be	AUX
inlawrev-2864	170	18	appointed	appoint	VERB
inlawrev-2864	170	19	,	,	PUNCT
inlawrev-2864	170	20	the	the	DET
inlawrev-2864	170	21	gift	gift	NOUN
inlawrev-2864	170	22	tax	tax	NOUN
inlawrev-2864	170	23	exclusion	exclusion	NOUN
inlawrev-2864	170	24	will	will	AUX
inlawrev-2864	170	25	be	be	AUX
inlawrev-2864	170	26	allowed	allow	VERB
inlawrev-2864	170	27	so	so	ADV
inlawrev-2864	170	28	long	long	ADV
inlawrev-2864	170	29	as	as	SCONJ
inlawrev-2864	170	30	there	there	PRON
inlawrev-2864	170	31	is	be	VERB
inlawrev-2864	170	32	no	no	DET
inlawrev-2864	170	33	impediment	impediment	NOUN
inlawrev-2864	170	34	under	under	ADP
inlawrev-2864	170	35	the	the	DET
inlawrev-2864	170	36	trust	trust	NOUN
inlawrev-2864	170	37	agreement	agreement	NOUN
inlawrev-2864	170	38	or	or	CCONJ
inlawrev-2864	170	39	local	local	ADJ
inlawrev-2864	170	40	law	law	NOUN
inlawrev-2864	170	41	to	to	ADP
inlawrev-2864	170	42	the	the	DET
inlawrev-2864	170	43	appointment	appointment	NOUN
inlawrev-2864	170	44	of	of	ADP
inlawrev-2864	170	45	a	a	DET
inlawrev-2864	170	46	guardian	guardian	NOUN
inlawrev-2864	170	47	for	for	ADP
inlawrev-2864	170	48	such	such	ADJ
inlawrev-2864	170	49	purpose	purpose	NOUN
inlawrev-2864	170	50	.	.	PUNCT
inlawrev-2864	171	1	"	"	PUNCT
inlawrev-2864	171	2	^^	^^	PUNCT
inlawrev-2864	171	3	obviously	obviously	ADV
inlawrev-2864	171	4	,	,	PUNCT
inlawrev-2864	171	5	the	the	DET
inlawrev-2864	171	6	settlor	settlor	NOUN
inlawrev-2864	171	7	does	do	AUX
inlawrev-2864	171	8	not	not	PART
inlawrev-2864	171	9	intend	intend	VERB
inlawrev-2864	171	10	that	that	SCONJ
inlawrev-2864	171	11	a	a	DET
inlawrev-2864	171	12	crummey	crummey	NOUN
inlawrev-2864	171	13	power	power	NOUN
inlawrev-2864	171	14	be	be	AUX
inlawrev-2864	171	15	exercised	exercise	VERB
inlawrev-2864	171	16	;	;	PUNCT
inlawrev-2864	171	17	to	to	PART
inlawrev-2864	171	18	do	do	VERB
inlawrev-2864	171	19	so	so	ADV
inlawrev-2864	171	20	would	would	AUX
inlawrev-2864	171	21	undermine	undermine	VERB
inlawrev-2864	171	22	the	the	DET
inlawrev-2864	171	23	very	very	ADJ
inlawrev-2864	171	24	purpose	purpose	NOUN
inlawrev-2864	171	25	for	for	ADP
inlawrev-2864	171	26	which	which	PRON
inlawrev-2864	171	27	the	the	DET
inlawrev-2864	171	28	irrevocable	irrevocable	ADJ
inlawrev-2864	171	29	life	life	NOUN
inlawrev-2864	171	30	insurance	insurance	NOUN
inlawrev-2864	171	31	trust	trust	NOUN
inlawrev-2864	171	32	was	be	AUX
inlawrev-2864	171	33	created	create	VERB
inlawrev-2864	171	34	.	.	PUNCT
inlawrev-2864	172	1	in	in	ADP
inlawrev-2864	172	2	order	order	NOUN
inlawrev-2864	172	3	to	to	PART
inlawrev-2864	172	4	minimize	minimize	VERB
inlawrev-2864	172	5	the	the	DET
inlawrev-2864	172	6	possibility	possibility	NOUN
inlawrev-2864	172	7	,	,	PUNCT
inlawrev-2864	172	8	the	the	DET
inlawrev-2864	172	9	period	period	NOUN
inlawrev-2864	172	10	of	of	ADP
inlawrev-2864	172	11	time	time	NOUN
inlawrev-2864	172	12	during	during	ADP
inlawrev-2864	172	13	which	which	PRON
inlawrev-2864	172	14	such	such	ADJ
inlawrev-2864	172	15	power	power	NOUN
inlawrev-2864	172	16	can	can	AUX
inlawrev-2864	172	17	be	be	AUX
inlawrev-2864	172	18	exercised	exercise	VERB
inlawrev-2864	172	19	is	be	AUX
inlawrev-2864	172	20	expressly	expressly	ADV
inlawrev-2864	172	21	hmited	hmite	VERB
inlawrev-2864	172	22	by	by	ADP
inlawrev-2864	172	23	the	the	DET
inlawrev-2864	172	24	provisions	provision	NOUN
inlawrev-2864	172	25	of	of	ADP
inlawrev-2864	172	26	the	the	DET
inlawrev-2864	172	27	trust	trust	NOUN
inlawrev-2864	172	28	agreement	agreement	NOUN
inlawrev-2864	172	29	.	.	PUNCT
inlawrev-2864	173	1	the	the	DET
inlawrev-2864	173	2	shorter	short	ADJ
inlawrev-2864	173	3	37	37	NUM
inlawrev-2864	173	4	.	.	PUNCT
inlawrev-2864	174	1	rev	rev	PROPN
inlawrev-2864	174	2	.	.	PUNCT
inlawrev-2864	175	1	rul	rul	PROPN
inlawrev-2864	175	2	.	.	PUNCT
inlawrev-2864	176	1	79	79	NUM
inlawrev-2864	176	2	-	-	SYM
inlawrev-2864	176	3	47	47	NUM
inlawrev-2864	176	4	,	,	PUNCT
inlawrev-2864	176	5	1979	1979	NUM
inlawrev-2864	176	6	-	-	SYM
inlawrev-2864	176	7	1	1	NUM
inlawrev-2864	176	8	c.b	c.b	PROPN
inlawrev-2864	176	9	.	.	PROPN
inlawrev-2864	176	10	312	312	NUM
inlawrev-2864	176	11	;	;	PUNCT
inlawrev-2864	176	12	treas	treas	PROPN
inlawrev-2864	176	13	.	.	PUNCT
inlawrev-2864	177	1	reg	reg	PROPN
inlawrev-2864	177	2	.	.	PUNCT
inlawrev-2864	178	1	§	§	PROPN
inlawrev-2864	178	2	25.2503	25.2503	NUM
inlawrev-2864	178	3	-	-	SYM
inlawrev-2864	178	4	3	3	NUM
inlawrev-2864	178	5	(	(	PUNCT
inlawrev-2864	178	6	as	as	SCONJ
inlawrev-2864	178	7	amended	amend	VERB
inlawrev-2864	178	8	in	in	ADP
inlawrev-2864	178	9	1983	1983	NUM
inlawrev-2864	178	10	)	)	PUNCT
inlawrev-2864	178	11	.	.	PUNCT
inlawrev-2864	179	1	38	38	NUM
inlawrev-2864	179	2	.	.	PUNCT
inlawrev-2864	180	1	treas	treas	PROPN
inlawrev-2864	180	2	.	.	PUNCT
inlawrev-2864	181	1	reg	reg	PROPN
inlawrev-2864	181	2	.	.	PUNCT
inlawrev-2864	182	1	§	§	PROPN
inlawrev-2864	182	2	25.2503	25.2503	NUM
inlawrev-2864	182	3	(	(	PUNCT
inlawrev-2864	182	4	as	as	SCONJ
inlawrev-2864	182	5	amended	amend	VERB
inlawrev-2864	182	6	in	in	ADP
inlawrev-2864	182	7	1983	1983	NUM
inlawrev-2864	182	8	)	)	PUNCT
inlawrev-2864	182	9	.	.	PUNCT
inlawrev-2864	183	1	39	39	NUM
inlawrev-2864	183	2	.	.	PUNCT
inlawrev-2864	184	1	the	the	DET
inlawrev-2864	184	2	annual	annual	ADJ
inlawrev-2864	184	3	gift	gift	NOUN
inlawrev-2864	184	4	t£ix	t£ix	NOUN
inlawrev-2864	184	5	exclusion	exclusion	NOUN
inlawrev-2864	184	6	is	be	AUX
inlawrev-2864	184	7	presently	presently	ADV
inlawrev-2864	184	8	$	$	SYM
inlawrev-2864	184	9	10,000	10,000	NUM
inlawrev-2864	184	10	per	per	ADP
inlawrev-2864	184	11	year	year	NOUN
inlawrev-2864	184	12	per	per	ADP
inlawrev-2864	184	13	donee	donee	NOUN
inlawrev-2864	184	14	;	;	PUNCT
inlawrev-2864	184	15	however	however	ADV
inlawrev-2864	184	16	,	,	PUNCT
inlawrev-2864	184	17	if	if	SCONJ
inlawrev-2864	184	18	the	the	DET
inlawrev-2864	184	19	spouse	spouse	NOUN
inlawrev-2864	184	20	of	of	ADP
inlawrev-2864	184	21	the	the	DET
inlawrev-2864	184	22	donor	donor	NOUN
inlawrev-2864	184	23	consents	consent	NOUN
inlawrev-2864	184	24	to	to	PART
inlawrev-2864	184	25	"	"	PUNCT
inlawrev-2864	184	26	split	split	VERB
inlawrev-2864	184	27	"	"	PUNCT
inlawrev-2864	184	28	the	the	DET
inlawrev-2864	184	29	gift	gift	NOUN
inlawrev-2864	184	30	,	,	PUNCT
inlawrev-2864	184	31	an	an	DET
inlawrev-2864	184	32	amount	amount	NOUN
inlawrev-2864	184	33	of	of	ADP
inlawrev-2864	184	34	up	up	ADP
inlawrev-2864	184	35	to	to	PART
inlawrev-2864	184	36	$	$	SYM
inlawrev-2864	184	37	20,000	20,000	NUM
inlawrev-2864	184	38	per	per	ADP
inlawrev-2864	184	39	year	year	NOUN
inlawrev-2864	184	40	per	per	ADP
inlawrev-2864	184	41	donee	donee	NOUN
inlawrev-2864	184	42	may	may	AUX
inlawrev-2864	184	43	be	be	AUX
inlawrev-2864	184	44	gifted	gifted	ADJ
inlawrev-2864	184	45	without	without	ADP
inlawrev-2864	184	46	subjecting	subject	VERB
inlawrev-2864	184	47	the	the	DET
inlawrev-2864	184	48	donor	donor	NOUN
inlawrev-2864	184	49	to	to	ADP
inlawrev-2864	184	50	any	any	DET
inlawrev-2864	184	51	gift	gift	NOUN
inlawrev-2864	184	52	tax	tax	NOUN
inlawrev-2864	184	53	liability	liability	NOUN
inlawrev-2864	184	54	.	.	PUNCT
inlawrev-2864	185	1	40	40	NUM
inlawrev-2864	185	2	.	.	NOUN
inlawrev-2864	185	3	397	397	NUM
inlawrev-2864	185	4	f.2d	f.2d	SYM
inlawrev-2864	185	5	82	82	NUM
inlawrev-2864	185	6	(	(	PUNCT
inlawrev-2864	185	7	9th	9th	ADJ
inlawrev-2864	185	8	cir	cir	NOUN
inlawrev-2864	185	9	.	.	PUNCT
inlawrev-2864	186	1	1968	1968	NUM
inlawrev-2864	186	2	)	)	PUNCT
inlawrev-2864	186	3	.	.	PUNCT
inlawrev-2864	187	1	41	41	NUM
inlawrev-2864	187	2	.	.	PUNCT
inlawrev-2864	188	1	i	i	PRON
inlawrev-2864	188	2	d.	d.	PROPN
inlawrev-2864	188	3	at	at	ADP
inlawrev-2864	188	4	88	88	NUM
inlawrev-2864	188	5	.	.	PUNCT
inlawrev-2864	189	1	42	42	NUM
inlawrev-2864	189	2	.	.	PUNCT
inlawrev-2864	190	1	i	i	PRON
inlawrev-2864	190	2	d.	d.	PROPN
inlawrev-2864	190	3	43	43	NUM
inlawrev-2864	190	4	.	.	PUNCT
inlawrev-2864	191	1	i	i	PRON
inlawrev-2864	191	2	d.	d.	PROPN
inlawrev-2864	191	3	at	at	ADP
inlawrev-2864	191	4	83	83	NUM
inlawrev-2864	191	5	,	,	PUNCT
inlawrev-2864	191	6	88	88	NUM
inlawrev-2864	191	7	.	.	PUNCT
inlawrev-2864	191	8	44	44	NUM
inlawrev-2864	191	9	.	.	PUNCT
inlawrev-2864	192	1	i	i	PRON
inlawrev-2864	192	2	d.	d.	PROPN
inlawrev-2864	192	3	at	at	ADP
inlawrev-2864	192	4	88	88	NUM
inlawrev-2864	192	5	.	.	PUNCT
inlawrev-2864	193	1	45	45	NUM
inlawrev-2864	193	2	.	.	NOUN
inlawrev-2864	193	3	naumoff	naumoff	PROPN
inlawrev-2864	193	4	v.	v.	PROPN
inlawrev-2864	193	5	commissioner	commissioner	NOUN
inlawrev-2864	193	6	,	,	PUNCT
inlawrev-2864	193	7	46	46	NUM
inlawrev-2864	193	8	t.c.m	t.c.m	NOUN
inlawrev-2864	193	9	.	.	PUNCT
inlawrev-2864	194	1	(	(	PUNCT
inlawrev-2864	194	2	cch	cch	NOUN
inlawrev-2864	194	3	)	)	PUNCT
inlawrev-2864	194	4	852	852	NUM
inlawrev-2864	194	5	(	(	PUNCT
inlawrev-2864	194	6	1983	1983	NUM
inlawrev-2864	194	7	)	)	PUNCT
inlawrev-2864	194	8	.	.	PUNCT
inlawrev-2864	195	1	526	526	NUM
inlawrev-2864	195	2	indiana	indiana	PROPN
inlawrev-2864	195	3	law	law	PROPN
inlawrev-2864	195	4	review	review	NOUN
inlawrev-2864	195	5	[	[	X
inlawrev-2864	195	6	vol	vol	NOUN
inlawrev-2864	195	7	.	.	PUNCT
inlawrev-2864	195	8	23:517	23:517	NUM
inlawrev-2864	196	1	the	the	DET
inlawrev-2864	196	2	duration	duration	NOUN
inlawrev-2864	196	3	of	of	ADP
inlawrev-2864	196	4	the	the	DET
inlawrev-2864	196	5	life	life	NOUN
inlawrev-2864	196	6	of	of	ADP
inlawrev-2864	196	7	the	the	DET
inlawrev-2864	196	8	crummey	crummey	NOUN
inlawrev-2864	196	9	power	power	NOUN
inlawrev-2864	196	10	,	,	PUNCT
inlawrev-2864	196	11	the	the	DET
inlawrev-2864	196	12	less	less	ADJ
inlawrev-2864	196	13	likelihood	likelihood	NOUN
inlawrev-2864	196	14	that	that	SCONJ
inlawrev-2864	196	15	such	such	ADJ
inlawrev-2864	196	16	power	power	NOUN
inlawrev-2864	196	17	will	will	AUX
inlawrev-2864	196	18	be	be	AUX
inlawrev-2864	196	19	exercised	exercise	VERB
inlawrev-2864	196	20	.	.	PUNCT
inlawrev-2864	197	1	irs	irs	PROPN
inlawrev-2864	197	2	pronouncements	pronouncement	NOUN
inlawrev-2864	197	3	have	have	AUX
inlawrev-2864	197	4	indicated	indicate	VERB
inlawrev-2864	197	5	that	that	SCONJ
inlawrev-2864	197	6	as	as	ADV
inlawrev-2864	197	7	little	little	ADJ
inlawrev-2864	197	8	as	as	ADP
inlawrev-2864	197	9	four	four	NUM
inlawrev-2864	197	10	days	day	NOUN
inlawrev-2864	197	11	between	between	ADP
inlawrev-2864	197	12	the	the	DET
inlawrev-2864	197	13	notice	notice	NOUN
inlawrev-2864	197	14	of	of	ADP
inlawrev-2864	197	15	the	the	DET
inlawrev-2864	197	16	transfer	transfer	NOUN
inlawrev-2864	197	17	of	of	ADP
inlawrev-2864	197	18	property	property	NOUN
inlawrev-2864	197	19	to	to	ADP
inlawrev-2864	197	20	an	an	DET
inlawrev-2864	197	21	irrevocable	irrevocable	ADJ
inlawrev-2864	197	22	life	life	NOUN
inlawrev-2864	197	23	insurance	insurance	NOUN
inlawrev-2864	197	24	trust	trust	NOUN
inlawrev-2864	197	25	and	and	CCONJ
inlawrev-2864	197	26	the	the	DET
inlawrev-2864	197	27	expiration	expiration	NOUN
inlawrev-2864	197	28	of	of	ADP
inlawrev-2864	197	29	the	the	DET
inlawrev-2864	197	30	crummey	crummey	NOUN
inlawrev-2864	197	31	power	power	NOUN
inlawrev-2864	197	32	to	to	PART
inlawrev-2864	197	33	withdraw	withdraw	VERB
inlawrev-2864	197	34	such	such	ADJ
inlawrev-2864	197	35	property	property	NOUN
inlawrev-2864	197	36	is	be	AUX
inlawrev-2864	197	37	sufficient	sufficient	ADJ
inlawrev-2864	197	38	to	to	PART
inlawrev-2864	197	39	transform	transform	VERB
inlawrev-2864	197	40	such	such	ADJ
inlawrev-2864	197	41	transfer	transfer	NOUN
inlawrev-2864	197	42	into	into	ADP
inlawrev-2864	197	43	a	a	DET
inlawrev-2864	197	44	gift	gift	NOUN
inlawrev-2864	197	45	of	of	ADP
inlawrev-2864	197	46	a	a	DET
inlawrev-2864	197	47	present	present	ADJ
inlawrev-2864	197	48	interest	interest	NOUN
inlawrev-2864	197	49	,	,	PUNCT
inlawrev-2864	197	50	qualifying	qualify	VERB
inlawrev-2864	197	51	for	for	ADP
inlawrev-2864	197	52	the	the	DET
inlawrev-2864	197	53	gift	gift	NOUN
inlawrev-2864	197	54	tax	tax	NOUN
inlawrev-2864	197	55	exclusion	exclusion	NOUN
inlawrev-2864	197	56	.	.	PUNCT
inlawrev-2864	198	1	"	"	PUNCT
inlawrev-2864	198	2	^^	^^	PUNCT
inlawrev-2864	198	3	notwithstanding	notwithstanding	ADP
inlawrev-2864	198	4	,	,	PUNCT
inlawrev-2864	198	5	a	a	DET
inlawrev-2864	198	6	three	three	NUM
inlawrev-2864	198	7	day	day	NOUN
inlawrev-2864	198	8	period	period	NOUN
inlawrev-2864	198	9	in	in	ADP
inlawrev-2864	198	10	which	which	PRON
inlawrev-2864	198	11	to	to	PART
inlawrev-2864	198	12	exercise	exercise	VERB
inlawrev-2864	198	13	a	a	DET
inlawrev-2864	198	14	crummey	crummey	NOUN
inlawrev-2864	198	15	power	power	NOUN
inlawrev-2864	198	16	has	have	AUX
inlawrev-2864	198	17	been	be	AUX
inlawrev-2864	198	18	found	find	VERB
inlawrev-2864	198	19	to	to	PART
inlawrev-2864	198	20	be	be	AUX
inlawrev-2864	198	21	an	an	DET
inlawrev-2864	198	22	unreasonable	unreasonable	ADJ
inlawrev-2864	198	23	impediment	impediment	NOUN
inlawrev-2864	198	24	,	,	PUNCT
inlawrev-2864	198	25	resulting	result	VERB
inlawrev-2864	198	26	in	in	ADP
inlawrev-2864	198	27	the	the	DET
inlawrev-2864	198	28	denial	denial	NOUN
inlawrev-2864	198	29	of	of	ADP
inlawrev-2864	198	30	the	the	DET
inlawrev-2864	198	31	annual	annual	ADJ
inlawrev-2864	198	32	gift	gift	NOUN
inlawrev-2864	198	33	tax	tax	NOUN
inlawrev-2864	198	34	exclusion	exclusion	NOUN
inlawrev-2864	198	35	.	.	PUNCT
inlawrev-2864	199	1	"	"	PUNCT
inlawrev-2864	199	2	^^	^^	CCONJ
inlawrev-2864	199	3	the	the	DET
inlawrev-2864	199	4	holder	holder	NOUN
inlawrev-2864	199	5	of	of	ADP
inlawrev-2864	199	6	a	a	DET
inlawrev-2864	199	7	crummy	crummy	ADJ
inlawrev-2864	199	8	power	power	NOUN
inlawrev-2864	199	9	must	must	AUX
inlawrev-2864	199	10	have	have	VERB
inlawrev-2864	199	11	actual	actual	ADJ
inlawrev-2864	199	12	notice	notice	NOUN
inlawrev-2864	199	13	of	of	ADP
inlawrev-2864	199	14	the	the	DET
inlawrev-2864	199	15	transfer	transfer	NOUN
inlawrev-2864	199	16	of	of	ADP
inlawrev-2864	199	17	property	property	NOUN
inlawrev-2864	199	18	to	to	ADP
inlawrev-2864	199	19	the	the	DET
inlawrev-2864	199	20	trust	trust	NOUN
inlawrev-2864	199	21	,	,	PUNCT
inlawrev-2864	199	22	as	as	ADV
inlawrev-2864	199	23	well	well	ADV
inlawrev-2864	199	24	as	as	ADP
inlawrev-2864	199	25	a	a	DET
inlawrev-2864	199	26	reasonable	reasonable	ADJ
inlawrev-2864	199	27	opportunity	opportunity	NOUN
inlawrev-2864	199	28	to	to	PART
inlawrev-2864	199	29	exercise	exercise	VERB
inlawrev-2864	199	30	such	such	ADJ
inlawrev-2864	199	31	withdrawal	withdrawal	NOUN
inlawrev-2864	199	32	right	right	ADV
inlawrev-2864	199	33	prior	prior	ADV
inlawrev-2864	199	34	to	to	ADP
inlawrev-2864	199	35	its	its	PRON
inlawrev-2864	199	36	lapse	lapse	NOUN
inlawrev-2864	199	37	,	,	PUNCT
inlawrev-2864	199	38	if	if	SCONJ
inlawrev-2864	199	39	such	such	DET
inlawrev-2864	199	40	a	a	DET
inlawrev-2864	199	41	conveyance	conveyance	NOUN
inlawrev-2864	199	42	is	be	AUX
inlawrev-2864	199	43	to	to	PART
inlawrev-2864	199	44	qualify	qualify	VERB
inlawrev-2864	199	45	for	for	ADP
inlawrev-2864	199	46	the	the	DET
inlawrev-2864	199	47	annual	annual	ADJ
inlawrev-2864	199	48	gift	gift	NOUN
inlawrev-2864	199	49	tax	tax	NOUN
inlawrev-2864	199	50	exclusion	exclusion	NOUN
inlawrev-2864	199	51	.	.	PUNCT
inlawrev-2864	200	1	"	"	PUNCT
inlawrev-2864	200	2	^^	^^	PUNCT
inlawrev-2864	200	3	irs	irs	PROPN
inlawrev-2864	200	4	private	private	ADJ
inlawrev-2864	200	5	letter	letter	NOUN
inlawrev-2864	200	6	rulings	ruling	NOUN
inlawrev-2864	200	7	regarding	regard	VERB
inlawrev-2864	200	8	irrevocable	irrevocable	ADJ
inlawrev-2864	200	9	life	life	NOUN
inlawrev-2864	200	10	insurance	insurance	NOUN
inlawrev-2864	200	11	trusts	trust	NOUN
inlawrev-2864	200	12	have	have	AUX
inlawrev-2864	200	13	allowed	allow	VERB
inlawrev-2864	200	14	the	the	DET
inlawrev-2864	200	15	delivery	delivery	NOUN
inlawrev-2864	200	16	to	to	ADP
inlawrev-2864	200	17	the	the	DET
inlawrev-2864	200	18	crummey	crummey	NOUN
inlawrev-2864	200	19	powerholders	powerholder	NOUN
inlawrev-2864	200	20	of	of	ADP
inlawrev-2864	200	21	a	a	DET
inlawrev-2864	200	22	schedule	schedule	NOUN
inlawrev-2864	200	23	of	of	ADP
inlawrev-2864	200	24	future	future	ADJ
inlawrev-2864	200	25	premium	premium	NOUN
inlawrev-2864	200	26	payments	payment	NOUN
inlawrev-2864	200	27	to	to	PART
inlawrev-2864	200	28	serve	serve	VERB
inlawrev-2864	200	29	as	as	ADP
inlawrev-2864	200	30	'	'	PUNCT
inlawrev-2864	200	31	^continuing	^continuing	NOUN
inlawrev-2864	200	32	notice	notice	NOUN
inlawrev-2864	200	33	"	"	PUNCT
inlawrev-2864	200	34	to	to	ADP
inlawrev-2864	200	35	persons	person	NOUN
inlawrev-2864	200	36	holding	hold	VERB
inlawrev-2864	200	37	crummey	crummey	NOUN
inlawrev-2864	200	38	powers	power	NOUN
inlawrev-2864	200	39	.	.	PUNCT
inlawrev-2864	201	1	"^^	"^^	PROPN
inlawrev-2864	201	2	the	the	DET
inlawrev-2864	201	3	trust	trust	NOUN
inlawrev-2864	201	4	agreement	agreement	NOUN
inlawrev-2864	201	5	may	may	AUX
inlawrev-2864	201	6	even	even	ADV
inlawrev-2864	201	7	provide	provide	VERB
inlawrev-2864	201	8	that	that	SCONJ
inlawrev-2864	201	9	the	the	DET
inlawrev-2864	201	10	settlor	settlor	NOUN
inlawrev-2864	201	11	may	may	AUX
inlawrev-2864	201	12	,	,	PUNCT
inlawrev-2864	201	13	from	from	ADP
inlawrev-2864	201	14	time	time	NOUN
inlawrev-2864	201	15	to	to	ADP
inlawrev-2864	201	16	time	time	NOUN
inlawrev-2864	201	17	,	,	PUNCT
inlawrev-2864	201	18	stipulate	stipulate	VERB
inlawrev-2864	201	19	that	that	SCONJ
inlawrev-2864	201	20	a	a	DET
inlawrev-2864	201	21	transfer	transfer	NOUN
inlawrev-2864	201	22	is	be	AUX
inlawrev-2864	201	23	not	not	PART
inlawrev-2864	201	24	subject	subject	ADJ
inlawrev-2864	201	25	to	to	ADP
inlawrev-2864	201	26	withdrawal	withdrawal	NOUN
inlawrev-2864	201	27	by	by	ADP
inlawrev-2864	201	28	a	a	DET
inlawrev-2864	201	29	certain	certain	ADJ
inlawrev-2864	201	30	crummey	crummey	NOUN
inlawrev-2864	201	31	powerholder.^^	powerholder.^^	NOUN
inlawrev-2864	201	32	such	such	DET
inlawrev-2864	201	33	a	a	DET
inlawrev-2864	201	34	provision	provision	NOUN
inlawrev-2864	201	35	would	would	AUX
inlawrev-2864	201	36	enable	enable	VERB
inlawrev-2864	201	37	a	a	DET
inlawrev-2864	201	38	settlor	settlor	NOUN
inlawrev-2864	201	39	to	to	PART
inlawrev-2864	201	40	continue	continue	VERB
inlawrev-2864	201	41	to	to	PART
inlawrev-2864	201	42	fund	fund	VERB
inlawrev-2864	201	43	an	an	DET
inlawrev-2864	201	44	irrevocable	irrevocable	ADJ
inlawrev-2864	201	45	trust	trust	NOUN
inlawrev-2864	201	46	in	in	ADP
inlawrev-2864	201	47	the	the	DET
inlawrev-2864	201	48	event	event	NOUN
inlawrev-2864	201	49	of	of	ADP
inlawrev-2864	201	50	a	a	DET
inlawrev-2864	201	51	threatened	threatened	ADJ
inlawrev-2864	201	52	or	or	CCONJ
inlawrev-2864	201	53	actual	actual	ADJ
inlawrev-2864	201	54	exercise	exercise	NOUN
inlawrev-2864	201	55	of	of	ADP
inlawrev-2864	201	56	a	a	DET
inlawrev-2864	201	57	crummey	crummey	NOUN
inlawrev-2864	201	58	power	power	NOUN
inlawrev-2864	201	59	of	of	ADP
inlawrev-2864	201	60	withdrawal	withdrawal	NOUN
inlawrev-2864	201	61	.	.	PUNCT
inlawrev-2864	202	1	however	however	ADV
inlawrev-2864	202	2	,	,	PUNCT
inlawrev-2864	202	3	by	by	ADP
inlawrev-2864	202	4	so	so	ADV
inlawrev-2864	202	5	stipulating	stipulate	VERB
inlawrev-2864	202	6	,	,	PUNCT
inlawrev-2864	202	7	the	the	DET
inlawrev-2864	202	8	settlor	settlor	NOUN
inlawrev-2864	202	9	would	would	AUX
inlawrev-2864	202	10	not	not	PART
inlawrev-2864	202	11	be	be	AUX
inlawrev-2864	202	12	entitled	entitle	VERB
inlawrev-2864	202	13	to	to	ADP
inlawrev-2864	202	14	the	the	DET
inlawrev-2864	202	15	gift	gift	NOUN
inlawrev-2864	202	16	tax	tax	NOUN
inlawrev-2864	202	17	exclusion	exclusion	NOUN
inlawrev-2864	202	18	for	for	ADP
inlawrev-2864	202	19	any	any	DET
inlawrev-2864	202	20	such	such	ADJ
inlawrev-2864	202	21	restricted	restricted	ADJ
inlawrev-2864	202	22	crummey	crummey	NOUN
inlawrev-2864	202	23	powerholder.^^	powerholder.^^	NOUN
inlawrev-2864	202	24	in	in	ADP
inlawrev-2864	202	25	order	order	NOUN
inlawrev-2864	202	26	for	for	ADP
inlawrev-2864	202	27	a	a	DET
inlawrev-2864	202	28	crummey	crummey	NOUN
inlawrev-2864	202	29	withdrawal	withdrawal	NOUN
inlawrev-2864	202	30	right	right	NOUN
inlawrev-2864	202	31	to	to	PART
inlawrev-2864	202	32	constitute	constitute	VERB
inlawrev-2864	202	33	a	a	DET
inlawrev-2864	202	34	valid	valid	ADJ
inlawrev-2864	202	35	present	present	ADJ
inlawrev-2864	202	36	interest	interest	NOUN
inlawrev-2864	202	37	,	,	PUNCT
inlawrev-2864	202	38	the	the	DET
inlawrev-2864	202	39	property	property	NOUN
inlawrev-2864	202	40	to	to	PART
inlawrev-2864	202	41	which	which	PRON
inlawrev-2864	202	42	it	it	PRON
inlawrev-2864	202	43	attaches	attach	VERB
inlawrev-2864	202	44	must	must	AUX
inlawrev-2864	202	45	be	be	AUX
inlawrev-2864	202	46	in	in	ADP
inlawrev-2864	202	47	,	,	PUNCT
inlawrev-2864	202	48	or	or	CCONJ
inlawrev-2864	202	49	converted	convert	VERB
inlawrev-2864	202	50	to	to	ADP
inlawrev-2864	202	51	,	,	PUNCT
inlawrev-2864	202	52	a	a	DET
inlawrev-2864	202	53	form	form	NOUN
inlawrev-2864	202	54	that	that	PRON
inlawrev-2864	202	55	can	can	AUX
inlawrev-2864	202	56	be	be	AUX
inlawrev-2864	202	57	withdrawn	withdraw	VERB
inlawrev-2864	202	58	by	by	ADP
inlawrev-2864	202	59	the	the	DET
inlawrev-2864	202	60	powerholder	powerholder	NOUN
inlawrev-2864	202	61	.	.	PUNCT
inlawrev-2864	203	1	if	if	SCONJ
inlawrev-2864	203	2	such	such	ADJ
inlawrev-2864	203	3	funds	fund	NOUN
inlawrev-2864	203	4	are	be	AUX
inlawrev-2864	203	5	not	not	PART
inlawrev-2864	203	6	readily	readily	ADV
inlawrev-2864	203	7	accessible	accessible	ADJ
inlawrev-2864	203	8	by	by	ADP
inlawrev-2864	203	9	the	the	DET
inlawrev-2864	203	10	crummey	crummey	NOUN
inlawrev-2864	203	11	powerholder	powerholder	ADV
inlawrev-2864	203	12	,	,	PUNCT
inlawrev-2864	203	13	his	his	PRON
inlawrev-2864	203	14	withdrawal	withdrawal	NOUN
inlawrev-2864	203	15	rights	right	NOUN
inlawrev-2864	203	16	could	could	AUX
inlawrev-2864	203	17	be	be	AUX
inlawrev-2864	203	18	perceived	perceive	VERB
inlawrev-2864	203	19	as	as	ADP
inlawrev-2864	203	20	illusory	illusory	ADJ
inlawrev-2864	203	21	and	and	CCONJ
inlawrev-2864	203	22	thus	thus	ADV
inlawrev-2864	203	23	subject	subject	ADJ
inlawrev-2864	203	24	to	to	ADP
inlawrev-2864	203	25	challenge	challenge	NOUN
inlawrev-2864	203	26	.	.	PUNCT
inlawrev-2864	203	27	"	"	PUNCT
inlawrev-2864	204	1	the	the	DET
inlawrev-2864	204	2	issuance	issuance	NOUN
inlawrev-2864	204	3	by	by	ADP
inlawrev-2864	204	4	the	the	DET
inlawrev-2864	204	5	settlor	settlor	NOUN
inlawrev-2864	204	6	of	of	ADP
inlawrev-2864	204	7	a	a	DET
inlawrev-2864	204	8	check	check	NOUN
inlawrev-2864	204	9	made	make	VERB
inlawrev-2864	204	10	payable	payable	ADJ
inlawrev-2864	204	11	to	to	ADP
inlawrev-2864	204	12	the	the	DET
inlawrev-2864	204	13	trustee	trustee	NOUN
inlawrev-2864	204	14	for	for	ADP
inlawrev-2864	204	15	payment	payment	NOUN
inlawrev-2864	204	16	of	of	ADP
inlawrev-2864	204	17	a	a	DET
inlawrev-2864	204	18	periodic	periodic	ADJ
inlawrev-2864	204	19	premium	premium	NOUN
inlawrev-2864	204	20	on	on	ADP
inlawrev-2864	204	21	a	a	DET
inlawrev-2864	204	22	life	life	NOUN
inlawrev-2864	204	23	insurance	insurance	NOUN
inlawrev-2864	204	24	pohcy	pohcy	NOUN
inlawrev-2864	204	25	held	hold	VERB
inlawrev-2864	204	26	in	in	ADP
inlawrev-2864	204	27	trust	trust	NOUN
inlawrev-2864	204	28	does	do	AUX
inlawrev-2864	204	29	not	not	PART
inlawrev-2864	204	30	create	create	VERB
inlawrev-2864	204	31	a	a	DET
inlawrev-2864	204	32	liquid	liquid	ADJ
inlawrev-2864	204	33	fund	fund	NOUN
inlawrev-2864	204	34	against	against	ADP
inlawrev-2864	204	35	which	which	PRON
inlawrev-2864	204	36	the	the	DET
inlawrev-2864	204	37	powerholder	powerholder	NOUN
inlawrev-2864	204	38	could	could	AUX
inlawrev-2864	204	39	exercise	exercise	VERB
inlawrev-2864	204	40	his	his	PRON
inlawrev-2864	204	41	crummey	crummey	PROPN
inlawrev-2864	204	42	withdrawal	withdrawal	NOUN
inlawrev-2864	204	43	right	right	ADV
inlawrev-2864	204	44	.	.	PUNCT
inlawrev-2864	204	45	^^	^^	PUNCT
inlawrev-2864	204	46	until	until	SCONJ
inlawrev-2864	204	47	such	such	ADJ
inlawrev-2864	204	48	check	check	NOUN
inlawrev-2864	204	49	is	be	AUX
inlawrev-2864	204	50	cashed	cash	VERB
inlawrev-2864	204	51	by	by	ADP
inlawrev-2864	204	52	the	the	DET
inlawrev-2864	204	53	trustee	trustee	NOUN
inlawrev-2864	204	54	,	,	PUNCT
inlawrev-2864	204	55	it	it	PRON
inlawrev-2864	204	56	could	could	AUX
inlawrev-2864	204	57	be	be	AUX
inlawrev-2864	204	58	asserted	assert	VERB
inlawrev-2864	204	59	that	that	SCONJ
inlawrev-2864	204	60	the	the	DET
inlawrev-2864	204	61	gift	gift	NOUN
inlawrev-2864	204	62	is	be	AUX
inlawrev-2864	204	63	incomplete	incomplete	ADJ
inlawrev-2864	204	64	because	because	SCONJ
inlawrev-2864	204	65	the	the	DET
inlawrev-2864	204	66	settlor	settlor	NOUN
inlawrev-2864	204	67	still	still	ADV
inlawrev-2864	204	68	retains	retain	VERB
inlawrev-2864	204	69	dominion	dominion	NOUN
inlawrev-2864	204	70	and	and	CCONJ
inlawrev-2864	204	71	control	control	NOUN
inlawrev-2864	204	72	over	over	ADP
inlawrev-2864	204	73	the	the	DET
inlawrev-2864	204	74	funds	fund	NOUN
inlawrev-2864	204	75	.	.	PUNCT
inlawrev-2864	205	1	^"^	^"^	PROPN
inlawrev-2864	205	2	therefore	therefore	ADV
inlawrev-2864	205	3	,	,	PUNCT
inlawrev-2864	205	4	property	property	NOUN
inlawrev-2864	205	5	trans46	trans46	NOUN
inlawrev-2864	205	6	.	.	PUNCT
inlawrev-2864	206	1	priv	priv	NOUN
inlawrev-2864	206	2	.	.	PUNCT
inlawrev-2864	207	1	ltr	ltr	PROPN
inlawrev-2864	207	2	.	.	PUNCT
inlawrev-2864	208	1	rul	rul	PROPN
inlawrev-2864	208	2	.	.	PUNCT
inlawrev-2864	209	1	79	79	NUM
inlawrev-2864	209	2	-	-	SYM
inlawrev-2864	209	3	22	22	NUM
inlawrev-2864	209	4	-	-	SYM
inlawrev-2864	209	5	107	107	NUM
inlawrev-2864	209	6	(	(	PUNCT
inlawrev-2864	209	7	mar	mar	PROPN
inlawrev-2864	209	8	.	.	PROPN
inlawrev-2864	209	9	5	5	NUM
inlawrev-2864	209	10	,	,	PUNCT
inlawrev-2864	209	11	1979	1979	NUM
inlawrev-2864	209	12	)	)	PUNCT
inlawrev-2864	209	13	.	.	PUNCT
inlawrev-2864	210	1	47	47	NUM
inlawrev-2864	210	2	.	.	PUNCT
inlawrev-2864	210	3	tech	tech	NOUN
inlawrev-2864	210	4	.	.	PUNCT
inlawrev-2864	211	1	adv	adv	PROPN
inlawrev-2864	211	2	.	.	PUNCT
inlawrev-2864	211	3	mem	mem	PROPN
inlawrev-2864	211	4	.	.	PUNCT
inlawrev-2864	211	5	79	79	NUM
inlawrev-2864	211	6	-	-	SYM
inlawrev-2864	211	7	46	46	NUM
inlawrev-2864	211	8	-	-	SYM
inlawrev-2864	211	9	007	007	NUM
inlawrev-2864	211	10	(	(	PUNCT
inlawrev-2864	211	11	july	july	PROPN
inlawrev-2864	211	12	26	26	NUM
inlawrev-2864	211	13	,	,	PUNCT
inlawrev-2864	211	14	1979	1979	NUM
inlawrev-2864	211	15	)	)	PUNCT
inlawrev-2864	211	16	.	.	PUNCT
inlawrev-2864	212	1	48	48	NUM
inlawrev-2864	212	2	.	.	PUNCT
inlawrev-2864	212	3	rev	rev	PROPN
inlawrev-2864	212	4	.	.	PUNCT
inlawrev-2864	213	1	rul	rul	PROPN
inlawrev-2864	213	2	.	.	PUNCT
inlawrev-2864	214	1	81	81	NUM
inlawrev-2864	214	2	-	-	SYM
inlawrev-2864	214	3	7	7	NUM
inlawrev-2864	214	4	,	,	PUNCT
inlawrev-2864	214	5	1981	1981	NUM
inlawrev-2864	214	6	-	-	SYM
inlawrev-2864	214	7	1	1	NUM
inlawrev-2864	214	8	c.b	c.b	PROPN
inlawrev-2864	214	9	.	.	PROPN
inlawrev-2864	214	10	474	474	NUM
inlawrev-2864	214	11	;	;	PUNCT
inlawrev-2864	214	12	priv	priv	NOUN
inlawrev-2864	214	13	.	.	PUNCT
inlawrev-2864	215	1	ltr	ltr	PROPN
inlawrev-2864	215	2	.	.	PUNCT
inlawrev-2864	216	1	rul	rul	PROPN
inlawrev-2864	216	2	.	.	PUNCT
inlawrev-2864	217	1	81	81	NUM
inlawrev-2864	217	2	-	-	SYM
inlawrev-2864	217	3	26	26	NUM
inlawrev-2864	217	4	-	-	SYM
inlawrev-2864	217	5	047	047	NUM
inlawrev-2864	217	6	(	(	PUNCT
inlawrev-2864	217	7	mar	mar	PROPN
inlawrev-2864	217	8	.	.	PROPN
inlawrev-2864	217	9	31	31	NUM
inlawrev-2864	217	10	,	,	PUNCT
inlawrev-2864	217	11	1981	1981	NUM
inlawrev-2864	217	12	)	)	PUNCT
inlawrev-2864	217	13	.	.	PUNCT
inlawrev-2864	218	1	49	49	NUM
inlawrev-2864	218	2	.	.	PUNCT
inlawrev-2864	219	1	priv	priv	NOUN
inlawrev-2864	219	2	.	.	PUNCT
inlawrev-2864	220	1	ltr	ltr	PROPN
inlawrev-2864	220	2	.	.	PUNCT
inlawrev-2864	221	1	rul	rul	PROPN
inlawrev-2864	221	2	.	.	PUNCT
inlawrev-2864	222	1	81	81	NUM
inlawrev-2864	222	2	-	-	SYM
inlawrev-2864	222	3	33	33	NUM
inlawrev-2864	222	4	-	-	PUNCT
inlawrev-2864	222	5	070	070	NUM
inlawrev-2864	222	6	(	(	PUNCT
inlawrev-2864	222	7	may	may	PROPN
inlawrev-2864	222	8	21	21	NUM
inlawrev-2864	222	9	,	,	PUNCT
inlawrev-2864	222	10	1981	1981	NUM
inlawrev-2864	222	11	)	)	PUNCT
inlawrev-2864	222	12	;	;	PUNCT
inlawrev-2864	222	13	priv	priv	NOUN
inlawrev-2864	222	14	.	.	PUNCT
inlawrev-2864	223	1	ltr	ltr	PROPN
inlawrev-2864	223	2	.	.	PUNCT
inlawrev-2864	224	1	rul	rul	PROPN
inlawrev-2864	224	2	.	.	PUNCT
inlawrev-2864	225	1	81	81	NUM
inlawrev-2864	225	2	-	-	PUNCT
inlawrev-2864	225	3	21	21	NUM
inlawrev-2864	225	4	-	-	SYM
inlawrev-2864	225	5	069	069	NUM
inlawrev-2864	225	6	(	(	PUNCT
inlawrev-2864	225	7	feb	feb	PROPN
inlawrev-2864	225	8	.	.	PROPN
inlawrev-2864	225	9	26	26	NUM
inlawrev-2864	225	10	,	,	PUNCT
inlawrev-2864	225	11	1981	1981	NUM
inlawrev-2864	225	12	)	)	PUNCT
inlawrev-2864	225	13	.	.	PUNCT
inlawrev-2864	226	1	50	50	NUM
inlawrev-2864	226	2	.	.	X
inlawrev-2864	227	1	see	see	VERB
inlawrev-2864	227	2	,	,	PUNCT
inlawrev-2864	227	3	e.g	e.g	PROPN
inlawrev-2864	227	4	..	..	X
inlawrev-2864	227	5	estate	estate	NOUN
inlawrev-2864	227	6	of	of	ADP
inlawrev-2864	227	7	edmonds	edmond	NOUN
inlawrev-2864	227	8	v.	v.	ADP
inlawrev-2864	227	9	commissioner	commissioner	PROPN
inlawrev-2864	227	10	,	,	PUNCT
inlawrev-2864	227	11	72	72	NUM
inlawrev-2864	227	12	t.c	t.c	NOUN
inlawrev-2864	227	13	.	.	PROPN
inlawrev-2864	228	1	970	970	NUM
inlawrev-2864	228	2	(	(	PUNCT
inlawrev-2864	228	3	1979	1979	NUM
inlawrev-2864	228	4	)	)	PUNCT
inlawrev-2864	228	5	.	.	PUNCT
inlawrev-2864	229	1	51	51	NUM
inlawrev-2864	229	2	.	.	PUNCT
inlawrev-2864	230	1	i	i	PRON
inlawrev-2864	230	2	d.	d.	PROPN
inlawrev-2864	230	3	52	52	NUM
inlawrev-2864	230	4	.	.	PUNCT
inlawrev-2864	231	1	estate	estate	NOUN
inlawrev-2864	231	2	of	of	ADP
inlawrev-2864	231	3	kurihara	kurihara	PROPN
inlawrev-2864	231	4	v.	v.	ADP
inlawrev-2864	231	5	commissioner	commissioner	PROPN
inlawrev-2864	231	6	,	,	PUNCT
inlawrev-2864	231	7	82	82	NUM
inlawrev-2864	231	8	t.c	t.c	PROPN
inlawrev-2864	231	9	.	.	PROPN
inlawrev-2864	231	10	51	51	NUM
inlawrev-2864	231	11	(	(	PUNCT
inlawrev-2864	231	12	1984	1984	NUM
inlawrev-2864	231	13	)	)	PUNCT
inlawrev-2864	231	14	.	.	PUNCT
inlawrev-2864	232	1	53	53	NUM
inlawrev-2864	232	2	.	.	PUNCT
inlawrev-2864	233	1	i	i	PRON
inlawrev-2864	233	2	d.	d.	PROPN
inlawrev-2864	233	3	54	54	NUM
inlawrev-2864	233	4	.	.	PUNCT
inlawrev-2864	234	1	mccarthy	mccarthy	PROPN
inlawrev-2864	234	2	v.	v.	ADP
inlawrev-2864	234	3	united	united	PROPN
inlawrev-2864	234	4	states	states	PROPN
inlawrev-2864	234	5	,	,	PUNCT
inlawrev-2864	234	6	806	806	NUM
inlawrev-2864	234	7	f.2d	f.2d	X
inlawrev-2864	234	8	129	129	NUM
inlawrev-2864	234	9	(	(	PUNCT
inlawrev-2864	234	10	7th	7th	ADJ
inlawrev-2864	234	11	cir	cir	NOUN
inlawrev-2864	234	12	.	.	PUNCT
inlawrev-2864	234	13	1986	1986	NUM
inlawrev-2864	234	14	)	)	PUNCT
inlawrev-2864	234	15	.	.	PUNCT
inlawrev-2864	235	1	1990	1990	NUM
inlawrev-2864	235	2	]	]	PUNCT
inlawrev-2864	235	3	estate	estate	NOUN
inlawrev-2864	235	4	planning	plan	VERB
inlawrev-2864	235	5	527	527	NUM
inlawrev-2864	235	6	ferred	ferre	VERB
inlawrev-2864	235	7	to	to	ADP
inlawrev-2864	235	8	an	an	DET
inlawrev-2864	235	9	irrevocable	irrevocable	ADJ
inlawrev-2864	235	10	trust	trust	NOUN
inlawrev-2864	235	11	should	should	AUX
inlawrev-2864	235	12	be	be	AUX
inlawrev-2864	235	13	reduced	reduce	VERB
inlawrev-2864	235	14	to	to	PART
inlawrev-2864	235	15	cash	cash	VERB
inlawrev-2864	235	16	or	or	CCONJ
inlawrev-2864	235	17	liquid	liquid	ADJ
inlawrev-2864	235	18	investment	investment	NOUN
inlawrev-2864	235	19	and	and	CCONJ
inlawrev-2864	235	20	maintained	maintain	VERB
inlawrev-2864	235	21	in	in	ADP
inlawrev-2864	235	22	an	an	DET
inlawrev-2864	235	23	account	account	NOUN
inlawrev-2864	235	24	of	of	ADP
inlawrev-2864	235	25	the	the	DET
inlawrev-2864	235	26	trust	trust	NOUN
inlawrev-2864	235	27	throughout	throughout	ADP
inlawrev-2864	235	28	the	the	DET
inlawrev-2864	235	29	crummey	crummey	PROPN
inlawrev-2864	235	30	withdrawal	withdrawal	NOUN
inlawrev-2864	235	31	period	period	NOUN
inlawrev-2864	235	32	.	.	PUNCT
inlawrev-2864	236	1	another	another	DET
inlawrev-2864	236	2	important	important	ADJ
inlawrev-2864	236	3	element	element	NOUN
inlawrev-2864	236	4	in	in	ADP
inlawrev-2864	236	5	drafting	draft	VERB
inlawrev-2864	236	6	an	an	DET
inlawrev-2864	236	7	irrevocable	irrevocable	ADJ
inlawrev-2864	236	8	trust	trust	NOUN
inlawrev-2864	236	9	agreement	agreement	NOUN
inlawrev-2864	236	10	is	be	AUX
inlawrev-2864	236	11	deciding	decide	VERB
inlawrev-2864	236	12	to	to	ADP
inlawrev-2864	236	13	what	what	DET
inlawrev-2864	236	14	extent	extent	NOUN
inlawrev-2864	236	15	and	and	CCONJ
inlawrev-2864	236	16	to	to	PART
inlawrev-2864	236	17	whom	whom	PRON
inlawrev-2864	236	18	crummey	crummey	NOUN
inlawrev-2864	236	19	powers	power	NOUN
inlawrev-2864	236	20	should	should	AUX
inlawrev-2864	236	21	be	be	AUX
inlawrev-2864	236	22	granted	grant	VERB
inlawrev-2864	236	23	.	.	PUNCT
inlawrev-2864	237	1	because	because	SCONJ
inlawrev-2864	237	2	the	the	DET
inlawrev-2864	237	3	donor	donor	NOUN
inlawrev-2864	237	4	of	of	ADP
inlawrev-2864	237	5	property	property	NOUN
inlawrev-2864	237	6	to	to	ADP
inlawrev-2864	237	7	an	an	DET
inlawrev-2864	237	8	irrevocable	irrevocable	ADJ
inlawrev-2864	237	9	life	life	NOUN
inlawrev-2864	237	10	insurance	insurance	NOUN
inlawrev-2864	237	11	trust	trust	NOUN
inlawrev-2864	237	12	is	be	AUX
inlawrev-2864	237	13	entitled	entitle	VERB
inlawrev-2864	237	14	to	to	ADP
inlawrev-2864	237	15	a	a	DET
inlawrev-2864	237	16	gift	gift	NOUN
inlawrev-2864	237	17	tax	tax	NOUN
inlawrev-2864	237	18	exclusion	exclusion	NOUN
inlawrev-2864	237	19	for	for	ADP
inlawrev-2864	237	20	each	each	DET
inlawrev-2864	237	21	powerholder	powerholder	ADV
inlawrev-2864	237	22	,	,	PUNCT
inlawrev-2864	237	23	it	it	PRON
inlawrev-2864	237	24	is	be	AUX
inlawrev-2864	237	25	possible	possible	ADJ
inlawrev-2864	237	26	to	to	PART
inlawrev-2864	237	27	shelter	shelter	VERB
inlawrev-2864	237	28	the	the	DET
inlawrev-2864	237	29	full	full	ADJ
inlawrev-2864	237	30	amount	amount	NOUN
inlawrev-2864	237	31	of	of	ADP
inlawrev-2864	237	32	any	any	DET
inlawrev-2864	237	33	transfer	transfer	NOUN
inlawrev-2864	237	34	to	to	ADP
inlawrev-2864	237	35	such	such	DET
inlawrev-2864	237	36	a	a	DET
inlawrev-2864	237	37	trust	trust	NOUN
inlawrev-2864	237	38	from	from	ADP
inlawrev-2864	237	39	the	the	DET
inlawrev-2864	237	40	imposition	imposition	NOUN
inlawrev-2864	237	41	of	of	ADP
inlawrev-2864	237	42	the	the	DET
inlawrev-2864	237	43	gift	gift	NOUN
inlawrev-2864	237	44	tax	tax	NOUN
inlawrev-2864	237	45	merely	merely	ADV
inlawrev-2864	237	46	by	by	ADP
inlawrev-2864	237	47	naming	name	VERB
inlawrev-2864	237	48	a	a	DET
inlawrev-2864	237	49	sufficient	sufficient	ADJ
inlawrev-2864	237	50	number	number	NOUN
inlawrev-2864	237	51	of	of	ADP
inlawrev-2864	237	52	crummey	crummey	NOUN
inlawrev-2864	237	53	powerholders	powerholder	NOUN
inlawrev-2864	237	54	.	.	PUNCT
inlawrev-2864	238	1	for	for	ADP
inlawrev-2864	238	2	this	this	DET
inlawrev-2864	238	3	reason	reason	NOUN
inlawrev-2864	238	4	,	,	PUNCT
inlawrev-2864	238	5	it	it	PRON
inlawrev-2864	238	6	was	be	AUX
inlawrev-2864	238	7	common	common	ADJ
inlawrev-2864	238	8	practice	practice	NOUN
inlawrev-2864	238	9	for	for	SCONJ
inlawrev-2864	238	10	persons	person	NOUN
inlawrev-2864	238	11	to	to	PART
inlawrev-2864	238	12	be	be	AUX
inlawrev-2864	238	13	designated	designate	VERB
inlawrev-2864	238	14	crummey	crummey	NOUN
inlawrev-2864	238	15	powerholders	powerholder	NOUN
inlawrev-2864	238	16	in	in	ADP
inlawrev-2864	238	17	an	an	DET
inlawrev-2864	238	18	irrevocable	irrevocable	ADJ
inlawrev-2864	238	19	trust	trust	NOUN
inlawrev-2864	238	20	agreement	agreement	NOUN
inlawrev-2864	238	21	,	,	PUNCT
inlawrev-2864	238	22	even	even	ADV
inlawrev-2864	238	23	though	though	SCONJ
inlawrev-2864	238	24	they	they	PRON
inlawrev-2864	238	25	were	be	AUX
inlawrev-2864	238	26	not	not	PART
inlawrev-2864	238	27	otherwise	otherwise	ADV
inlawrev-2864	238	28	beneficiaries	beneficiary	NOUN
inlawrev-2864	238	29	of	of	ADP
inlawrev-2864	238	30	the	the	DET
inlawrev-2864	238	31	trust	trust	NOUN
inlawrev-2864	238	32	.	.	PUNCT
inlawrev-2864	239	1	this	this	DET
inlawrev-2864	239	2	practice	practice	NOUN
inlawrev-2864	239	3	is	be	AUX
inlawrev-2864	239	4	generally	generally	ADV
inlawrev-2864	239	5	not	not	PART
inlawrev-2864	239	6	used	use	VERB
inlawrev-2864	239	7	today	today	NOUN
inlawrev-2864	239	8	,	,	PUNCT
inlawrev-2864	239	9	because	because	SCONJ
inlawrev-2864	239	10	of	of	ADP
inlawrev-2864	239	11	a	a	DET
inlawrev-2864	239	12	recent	recent	ADJ
inlawrev-2864	239	13	private	private	ADJ
inlawrev-2864	239	14	letter	letter	NOUN
inlawrev-2864	239	15	ruung	ruung	PROPN
inlawrev-2864	239	16	.	.	PUNCT
inlawrev-2864	239	17	"	"	PUNCT
inlawrev-2864	240	1	in	in	ADP
inlawrev-2864	240	2	this	this	DET
inlawrev-2864	240	3	ruling	ruling	NOUN
inlawrev-2864	240	4	,	,	PUNCT
inlawrev-2864	240	5	the	the	DET
inlawrev-2864	240	6	irs	irs	PROPN
inlawrev-2864	240	7	disallowed	disallow	VERB
inlawrev-2864	240	8	gift	gift	NOUN
inlawrev-2864	240	9	tax	tax	NOUN
inlawrev-2864	240	10	exclusions	exclusion	NOUN
inlawrev-2864	240	11	relating	relate	VERB
inlawrev-2864	240	12	to	to	ADP
inlawrev-2864	240	13	those	those	DET
inlawrev-2864	240	14	persons	person	NOUN
inlawrev-2864	240	15	who	who	PRON
inlawrev-2864	240	16	held	hold	VERB
inlawrev-2864	240	17	crummey	crummey	NOUN
inlawrev-2864	240	18	powers	power	NOUN
inlawrev-2864	240	19	in	in	ADP
inlawrev-2864	240	20	an	an	DET
inlawrev-2864	240	21	irrevocable	irrevocable	ADJ
inlawrev-2864	240	22	trust	trust	NOUN
inlawrev-2864	240	23	,	,	PUNCT
inlawrev-2864	240	24	but	but	CCONJ
inlawrev-2864	240	25	who	who	PRON
inlawrev-2864	240	26	were	be	AUX
inlawrev-2864	240	27	not	not	PART
inlawrev-2864	240	28	vested	vest	VERB
inlawrev-2864	240	29	beneficiaries	beneficiary	NOUN
inlawrev-2864	240	30	of	of	ADP
inlawrev-2864	240	31	the	the	DET
inlawrev-2864	240	32	trust	trust	NOUN
inlawrev-2864	240	33	.	.	PUNCT
inlawrev-2864	240	34	^^	^^	PUNCT
inlawrev-2864	241	1	the	the	DET
inlawrev-2864	241	2	irs	irs	PROPN
inlawrev-2864	241	3	asserted	assert	VERB
inlawrev-2864	241	4	that	that	SCONJ
inlawrev-2864	241	5	the	the	DET
inlawrev-2864	241	6	mere	mere	ADJ
inlawrev-2864	241	7	grant	grant	NOUN
inlawrev-2864	241	8	of	of	ADP
inlawrev-2864	241	9	a	a	DET
inlawrev-2864	241	10	crummey	crummey	NOUN
inlawrev-2864	241	11	power	power	NOUN
inlawrev-2864	241	12	of	of	ADP
inlawrev-2864	241	13	withdrawal	withdrawal	NOUN
inlawrev-2864	241	14	does	do	AUX
inlawrev-2864	241	15	not	not	PART
inlawrev-2864	241	16	endow	endow	VERB
inlawrev-2864	241	17	the	the	DET
inlawrev-2864	241	18	powerholder	powerholder	ADV
inlawrev-2864	241	19	with	with	ADP
inlawrev-2864	241	20	a	a	DET
inlawrev-2864	241	21	'	'	PUNCT
inlawrev-2864	241	22	^sufficient	^sufficient	NOUN
inlawrev-2864	241	23	interest	interest	NOUN
inlawrev-2864	241	24	"	"	PUNCT
inlawrev-2864	241	25	in	in	ADP
inlawrev-2864	241	26	an	an	DET
inlawrev-2864	241	27	irrevocable	irrevocable	ADJ
inlawrev-2864	241	28	trust	trust	NOUN
inlawrev-2864	241	29	for	for	ADP
inlawrev-2864	241	30	the	the	DET
inlawrev-2864	241	31	annual	annual	ADJ
inlawrev-2864	241	32	gift	gift	NOUN
inlawrev-2864	241	33	tax	tax	NOUN
inlawrev-2864	241	34	exclusion	exclusion	NOUN
inlawrev-2864	241	35	to	to	PART
inlawrev-2864	241	36	apply	apply	VERB
inlawrev-2864	241	37	,	,	PUNCT
inlawrev-2864	241	38	unless	unless	SCONJ
inlawrev-2864	241	39	and	and	CCONJ
inlawrev-2864	241	40	only	only	ADV
inlawrev-2864	241	41	to	to	ADP
inlawrev-2864	241	42	the	the	DET
inlawrev-2864	241	43	extent	extent	NOUN
inlawrev-2864	241	44	that	that	SCONJ
inlawrev-2864	241	45	such	such	ADJ
inlawrev-2864	241	46	withdrawal	withdrawal	NOUN
inlawrev-2864	241	47	right	right	ADV
inlawrev-2864	241	48	is	be	AUX
inlawrev-2864	241	49	actually	actually	ADV
inlawrev-2864	241	50	exercised	exercise	VERB
inlawrev-2864	241	51	.	.	PUNCT
inlawrev-2864	241	52	"	"	PUNCT
inlawrev-2864	242	1	to	to	ADP
inlawrev-2864	242	2	date	date	NOUN
inlawrev-2864	242	3	,	,	PUNCT
inlawrev-2864	242	4	however	however	ADV
inlawrev-2864	242	5	,	,	PUNCT
inlawrev-2864	242	6	there	there	PRON
inlawrev-2864	242	7	has	have	AUX
inlawrev-2864	242	8	been	be	AUX
inlawrev-2864	242	9	no	no	DET
inlawrev-2864	242	10	guidance	guidance	NOUN
inlawrev-2864	242	11	from	from	ADP
inlawrev-2864	242	12	the	the	DET
inlawrev-2864	242	13	irs	irs	PROPN
inlawrev-2864	242	14	with	with	ADP
inlawrev-2864	242	15	respect	respect	NOUN
inlawrev-2864	242	16	to	to	ADP
inlawrev-2864	242	17	what	what	PRON
inlawrev-2864	242	18	constitutes	constitute	VERB
inlawrev-2864	242	19	a	a	DET
inlawrev-2864	242	20	sufficient	sufficient	ADJ
inlawrev-2864	242	21	interest	interest	NOUN
inlawrev-2864	242	22	in	in	ADP
inlawrev-2864	242	23	an	an	DET
inlawrev-2864	242	24	irrevocable	irrevocable	ADJ
inlawrev-2864	242	25	trust	trust	NOUN
inlawrev-2864	242	26	for	for	ADP
inlawrev-2864	242	27	purposes	purpose	NOUN
inlawrev-2864	242	28	of	of	ADP
inlawrev-2864	242	29	qualifying	qualify	VERB
inlawrev-2864	242	30	a	a	DET
inlawrev-2864	242	31	crummey	crummey	NOUN
inlawrev-2864	242	32	power	power	NOUN
inlawrev-2864	242	33	for	for	ADP
inlawrev-2864	242	34	the	the	DET
inlawrev-2864	242	35	annual	annual	ADJ
inlawrev-2864	242	36	gift	gift	NOUN
inlawrev-2864	242	37	tax	tax	NOUN
inlawrev-2864	242	38	exclusion	exclusion	NOUN
inlawrev-2864	242	39	.	.	PUNCT
inlawrev-2864	243	1	b.	b.	PROPN
inlawrev-2864	243	2	lapse	lapse	NOUN
inlawrev-2864	243	3	of	of	ADP
inlawrev-2864	243	4	crummey	crummey	PROPN
inlawrev-2864	243	5	power	power	NOUN
inlawrev-2864	243	6	the	the	DET
inlawrev-2864	243	7	right	right	NOUN
inlawrev-2864	243	8	to	to	PART
inlawrev-2864	243	9	withdraw	withdraw	VERB
inlawrev-2864	243	10	property	property	NOUN
inlawrev-2864	243	11	from	from	ADP
inlawrev-2864	243	12	a	a	DET
inlawrev-2864	243	13	trust	trust	NOUN
inlawrev-2864	243	14	by	by	ADP
inlawrev-2864	243	15	a	a	DET
inlawrev-2864	243	16	holder	holder	NOUN
inlawrev-2864	243	17	of	of	ADP
inlawrev-2864	243	18	a	a	DET
inlawrev-2864	243	19	crummey	crummey	NOUN
inlawrev-2864	243	20	power	power	NOUN
inlawrev-2864	243	21	is	be	AUX
inlawrev-2864	243	22	deemed	deem	VERB
inlawrev-2864	243	23	a	a	DET
inlawrev-2864	243	24	general	general	ADJ
inlawrev-2864	243	25	power	power	NOUN
inlawrev-2864	243	26	of	of	ADP
inlawrev-2864	243	27	appointment	appointment	NOUN
inlawrev-2864	243	28	for	for	ADP
inlawrev-2864	243	29	federal	federal	ADJ
inlawrev-2864	243	30	transfer	transfer	NOUN
inlawrev-2864	243	31	tax	tax	NOUN
inlawrev-2864	243	32	purposes.^	purposes.^	NOUN
inlawrev-2864	243	33	*	*	PUNCT
inlawrev-2864	243	34	the	the	DET
inlawrev-2864	243	35	lapse	lapse	NOUN
inlawrev-2864	243	36	of	of	ADP
inlawrev-2864	243	37	such	such	DET
inlawrev-2864	243	38	a	a	DET
inlawrev-2864	243	39	power	power	NOUN
inlawrev-2864	243	40	is	be	AUX
inlawrev-2864	243	41	treated	treat	VERB
inlawrev-2864	243	42	as	as	ADP
inlawrev-2864	243	43	a	a	DET
inlawrev-2864	243	44	taxable	taxable	ADJ
inlawrev-2864	243	45	transfer	transfer	NOUN
inlawrev-2864	243	46	by	by	ADP
inlawrev-2864	243	47	the	the	DET
inlawrev-2864	243	48	powerholder	powerholder	NOUN
inlawrev-2864	243	49	to	to	ADP
inlawrev-2864	243	50	the	the	DET
inlawrev-2864	243	51	trust	trust	NOUN
inlawrev-2864	243	52	beneficiaries	beneficiary	NOUN
inlawrev-2864	243	53	,	,	PUNCT
inlawrev-2864	243	54	to	to	ADP
inlawrev-2864	243	55	the	the	DET
inlawrev-2864	243	56	extent	extent	NOUN
inlawrev-2864	243	57	that	that	SCONJ
inlawrev-2864	243	58	the	the	DET
inlawrev-2864	243	59	property	property	NOUN
inlawrev-2864	243	60	reachable	reachable	ADJ
inlawrev-2864	243	61	by	by	ADP
inlawrev-2864	243	62	the	the	DET
inlawrev-2864	243	63	power	power	NOUN
inlawrev-2864	243	64	exceeds	exceed	VERB
inlawrev-2864	243	65	the	the	DET
inlawrev-2864	243	66	greater	great	ADJ
inlawrev-2864	243	67	of	of	ADP
inlawrev-2864	243	68	$	$	SYM
inlawrev-2864	243	69	5,000	5,000	NUM
inlawrev-2864	243	70	or	or	CCONJ
inlawrev-2864	243	71	5	5	NUM
inlawrev-2864	243	72	%	%	NOUN
inlawrev-2864	243	73	of	of	ADP
inlawrev-2864	243	74	the	the	DET
inlawrev-2864	243	75	total	total	ADJ
inlawrev-2864	243	76	value	value	NOUN
inlawrev-2864	243	77	of	of	ADP
inlawrev-2864	243	78	the	the	DET
inlawrev-2864	243	79	property	property	NOUN
inlawrev-2864	243	80	subject	subject	NOUN
inlawrev-2864	243	81	to	to	ADP
inlawrev-2864	243	82	appointment	appointment	NOUN
inlawrev-2864	243	83	(	(	PUNCT
inlawrev-2864	243	84	'	'	PUNCT
inlawrev-2864	243	85	*	*	NOUN
inlawrev-2864	243	86	5	5	NUM
inlawrev-2864	243	87	and	and	CCONJ
inlawrev-2864	243	88	5	5	NUM
inlawrev-2864	243	89	rule").^^	rule").^^	NOUN
inlawrev-2864	243	90	in	in	ADP
inlawrev-2864	243	91	order	order	NOUN
inlawrev-2864	243	92	to	to	PART
inlawrev-2864	243	93	preserve	preserve	VERB
inlawrev-2864	243	94	the	the	DET
inlawrev-2864	243	95	corpus	corpus	NOUN
inlawrev-2864	243	96	of	of	ADP
inlawrev-2864	243	97	an	an	DET
inlawrev-2864	243	98	irrevocable	irrevocable	ADJ
inlawrev-2864	243	99	life	life	NOUN
inlawrev-2864	243	100	insurance	insurance	NOUN
inlawrev-2864	243	101	trust	trust	NOUN
inlawrev-2864	243	102	,	,	PUNCT
inlawrev-2864	243	103	crummey	crummey	PROPN
inlawrev-2864	243	104	powers	power	NOUN
inlawrev-2864	243	105	generally	generally	ADV
inlawrev-2864	243	106	are	be	AUX
inlawrev-2864	243	107	drafted	draft	VERB
inlawrev-2864	243	108	in	in	ADP
inlawrev-2864	243	109	the	the	DET
inlawrev-2864	243	110	trust	trust	NOUN
inlawrev-2864	243	111	agreement	agreement	NOUN
inlawrev-2864	243	112	so	so	SCONJ
inlawrev-2864	243	113	as	as	SCONJ
inlawrev-2864	243	114	to	to	PART
inlawrev-2864	243	115	attach	attach	VERB
inlawrev-2864	243	116	only	only	ADV
inlawrev-2864	243	117	to	to	ADP
inlawrev-2864	243	118	the	the	DET
inlawrev-2864	243	119	periodic	periodic	ADJ
inlawrev-2864	243	120	transfers	transfer	NOUN
inlawrev-2864	243	121	,	,	PUNCT
inlawrev-2864	243	122	not	not	PART
inlawrev-2864	243	123	the	the	DET
inlawrev-2864	243	124	accumulated	accumulate	VERB
inlawrev-2864	243	125	corpus	corpus	NOUN
inlawrev-2864	243	126	of	of	ADP
inlawrev-2864	243	127	the	the	DET
inlawrev-2864	243	128	irrevocable	irrevocable	ADJ
inlawrev-2864	243	129	trust	trust	NOUN
inlawrev-2864	243	130	.	.	PUNCT
inlawrev-2864	244	1	under	under	ADP
inlawrev-2864	244	2	such	such	DET
inlawrev-2864	244	3	a	a	DET
inlawrev-2864	244	4	provision	provision	NOUN
inlawrev-2864	244	5	,	,	PUNCT
inlawrev-2864	244	6	the	the	DET
inlawrev-2864	244	7	5	5	NUM
inlawrev-2864	244	8	%	%	NOUN
inlawrev-2864	244	9	lapse	lapse	NOUN
inlawrev-2864	244	10	limitation	limitation	NOUN
inlawrev-2864	244	11	would	would	AUX
inlawrev-2864	244	12	55	55	NUM
inlawrev-2864	244	13	.	.	PUNCT
inlawrev-2864	245	1	priv	priv	NOUN
inlawrev-2864	245	2	.	.	PUNCT
inlawrev-2864	246	1	ltr	ltr	PROPN
inlawrev-2864	246	2	.	.	PUNCT
inlawrev-2864	246	3	rul	rul	PROPN
inlawrev-2864	246	4	.	.	PUNCT
inlawrev-2864	247	1	87	87	NUM
inlawrev-2864	247	2	-	-	SYM
inlawrev-2864	247	3	27	27	NUM
inlawrev-2864	247	4	-	-	SYM
inlawrev-2864	247	5	003	003	NUM
inlawrev-2864	247	6	(	(	PUNCT
inlawrev-2864	247	7	mar	mar	PROPN
inlawrev-2864	247	8	.	.	PROPN
inlawrev-2864	247	9	16	16	NUM
inlawrev-2864	247	10	,	,	PUNCT
inlawrev-2864	247	11	1987	1987	NUM
inlawrev-2864	247	12	)	)	PUNCT
inlawrev-2864	247	13	.	.	PUNCT
inlawrev-2864	248	1	56	56	NUM
inlawrev-2864	248	2	.	.	PUNCT
inlawrev-2864	249	1	i	i	PRON
inlawrev-2864	249	2	d.	d.	PROPN
inlawrev-2864	249	3	57	57	NUM
inlawrev-2864	249	4	.	.	PUNCT
inlawrev-2864	250	1	i	i	PRON
inlawrev-2864	250	2	d.	d.	PROPN
inlawrev-2864	250	3	58	58	NUM
inlawrev-2864	250	4	.	.	PUNCT
inlawrev-2864	251	1	see	see	VERB
inlawrev-2864	251	2	,	,	PUNCT
inlawrev-2864	251	3	e.g.	e.g.	ADV
inlawrev-2864	251	4	,	,	PUNCT
inlawrev-2864	251	5	quatman	quatman	NOUN
inlawrev-2864	251	6	v.	v.	PROPN
inlawrev-2864	251	7	commissioner	commissioner	PROPN
inlawrev-2864	251	8	,	,	PUNCT
inlawrev-2864	251	9	54	54	NUM
inlawrev-2864	251	10	t.c	t.c	PROPN
inlawrev-2864	251	11	.	.	PROPN
inlawrev-2864	251	12	339	339	NUM
inlawrev-2864	251	13	(	(	PUNCT
inlawrev-2864	251	14	1970	1970	NUM
inlawrev-2864	251	15	)	)	PUNCT
inlawrev-2864	251	16	.	.	PUNCT
inlawrev-2864	252	1	59	59	NUM
inlawrev-2864	252	2	.	.	PUNCT
inlawrev-2864	252	3	priv	priv	PROPN
inlawrev-2864	252	4	.	.	PUNCT
inlawrev-2864	253	1	ltr	ltr	PROPN
inlawrev-2864	253	2	.	.	PUNCT
inlawrev-2864	254	1	rul	rul	PROPN
inlawrev-2864	254	2	.	.	PUNCT
inlawrev-2864	254	3	89	89	NUM
inlawrev-2864	254	4	-	-	SYM
inlawrev-2864	254	5	01	01	NUM
inlawrev-2864	254	6	-	-	PUNCT
inlawrev-2864	254	7	004	004	NUM
inlawrev-2864	254	8	(	(	PUNCT
inlawrev-2864	254	9	sept	sept	PROPN
inlawrev-2864	254	10	.	.	PROPN
inlawrev-2864	254	11	16	16	NUM
inlawrev-2864	254	12	,	,	PUNCT
inlawrev-2864	254	13	1988	1988	NUM
inlawrev-2864	254	14	)	)	PUNCT
inlawrev-2864	254	15	.	.	PUNCT
inlawrev-2864	255	1	528	528	NUM
inlawrev-2864	255	2	indiana	indiana	PROPN
inlawrev-2864	255	3	law	law	PROPN
inlawrev-2864	255	4	review	review	NOUN
inlawrev-2864	256	1	[	[	X
inlawrev-2864	256	2	vol	vol	NOUN
inlawrev-2864	256	3	.	.	PUNCT
inlawrev-2864	257	1	23:517	23:517	NUM
inlawrev-2864	257	2	only	only	ADV
inlawrev-2864	257	3	be	be	AUX
inlawrev-2864	257	4	applicable	applicable	ADJ
inlawrev-2864	257	5	if	if	SCONJ
inlawrev-2864	257	6	a	a	DET
inlawrev-2864	257	7	transfer	transfer	NOUN
inlawrev-2864	257	8	to	to	ADP
inlawrev-2864	257	9	an	an	DET
inlawrev-2864	257	10	irrevocable	irrevocable	ADJ
inlawrev-2864	257	11	life	life	NOUN
inlawrev-2864	257	12	insurance	insurance	NOUN
inlawrev-2864	257	13	trust	trust	NOUN
inlawrev-2864	257	14	,	,	PUNCT
inlawrev-2864	257	15	either	either	CCONJ
inlawrev-2864	257	16	in	in	ADP
inlawrev-2864	257	17	the	the	DET
inlawrev-2864	257	18	form	form	NOUN
inlawrev-2864	257	19	of	of	ADP
inlawrev-2864	257	20	the	the	DET
inlawrev-2864	257	21	initial	initial	ADJ
inlawrev-2864	257	22	assignment	assignment	NOUN
inlawrev-2864	257	23	of	of	ADP
inlawrev-2864	257	24	a	a	DET
inlawrev-2864	257	25	life	life	NOUN
inlawrev-2864	257	26	insurance	insurance	NOUN
inlawrev-2864	257	27	policy	policy	NOUN
inlawrev-2864	257	28	or	or	CCONJ
inlawrev-2864	257	29	the	the	DET
inlawrev-2864	257	30	transfer	transfer	NOUN
inlawrev-2864	257	31	of	of	ADP
inlawrev-2864	257	32	funds	fund	NOUN
inlawrev-2864	257	33	for	for	ADP
inlawrev-2864	257	34	the	the	DET
inlawrev-2864	257	35	subsequent	subsequent	ADJ
inlawrev-2864	257	36	payment	payment	NOUN
inlawrev-2864	257	37	of	of	ADP
inlawrev-2864	257	38	the	the	DET
inlawrev-2864	257	39	premiums	premium	NOUN
inlawrev-2864	257	40	,	,	PUNCT
inlawrev-2864	257	41	exceeded	exceed	VERB
inlawrev-2864	257	42	$	$	SYM
inlawrev-2864	257	43	100,000	100,000	NUM
inlawrev-2864	257	44	.	.	PUNCT
inlawrev-2864	258	1	this	this	PRON
inlawrev-2864	258	2	is	be	AUX
inlawrev-2864	258	3	a	a	DET
inlawrev-2864	258	4	rather	rather	ADV
inlawrev-2864	258	5	remote	remote	ADJ
inlawrev-2864	258	6	possibility	possibility	NOUN
inlawrev-2864	258	7	given	give	VERB
inlawrev-2864	258	8	the	the	DET
inlawrev-2864	258	9	technique	technique	NOUN
inlawrev-2864	258	10	discussed	discuss	VERB
inlawrev-2864	258	11	above	above	ADV
inlawrev-2864	258	12	for	for	ADP
inlawrev-2864	258	13	reducing	reduce	VERB
inlawrev-2864	258	14	the	the	DET
inlawrev-2864	258	15	value	value	NOUN
inlawrev-2864	258	16	of	of	ADP
inlawrev-2864	258	17	a	a	DET
inlawrev-2864	258	18	life	life	NOUN
inlawrev-2864	258	19	insurance	insurance	NOUN
inlawrev-2864	258	20	policy	policy	NOUN
inlawrev-2864	258	21	to	to	PART
inlawrev-2864	258	22	be	be	AUX
inlawrev-2864	258	23	transferred	transfer	VERB
inlawrev-2864	258	24	to	to	ADP
inlawrev-2864	258	25	the	the	DET
inlawrev-2864	258	26	trust	trust	NOUN
inlawrev-2864	258	27	by	by	ADP
inlawrev-2864	258	28	means	mean	NOUN
inlawrev-2864	258	29	of	of	ADP
inlawrev-2864	258	30	a	a	DET
inlawrev-2864	258	31	policy	policy	NOUN
inlawrev-2864	258	32	loan	loan	NOUN
inlawrev-2864	258	33	and	and	CCONJ
inlawrev-2864	258	34	the	the	DET
inlawrev-2864	258	35	option	option	NOUN
inlawrev-2864	258	36	to	to	PART
inlawrev-2864	258	37	fund	fund	VERB
inlawrev-2864	258	38	a	a	DET
inlawrev-2864	258	39	life	life	NOUN
inlawrev-2864	258	40	insurance	insurance	NOUN
inlawrev-2864	258	41	pohcy	pohcy	NOUN
inlawrev-2864	258	42	by	by	ADP
inlawrev-2864	258	43	payment	payment	NOUN
inlawrev-2864	258	44	of	of	ADP
inlawrev-2864	258	45	periodic	periodic	ADJ
inlawrev-2864	258	46	premiums	premium	NOUN
inlawrev-2864	258	47	.	.	PUNCT
inlawrev-2864	259	1	therefore	therefore	ADV
inlawrev-2864	259	2	,	,	PUNCT
inlawrev-2864	259	3	with	with	ADP
inlawrev-2864	259	4	respect	respect	NOUN
inlawrev-2864	259	5	to	to	ADP
inlawrev-2864	259	6	the	the	DET
inlawrev-2864	259	7	vast	vast	ADJ
inlawrev-2864	259	8	majority	majority	NOUN
inlawrev-2864	259	9	of	of	ADP
inlawrev-2864	259	10	irrevocable	irrevocable	ADJ
inlawrev-2864	259	11	life	life	NOUN
inlawrev-2864	259	12	insurance	insurance	NOUN
inlawrev-2864	259	13	trusts	trust	NOUN
inlawrev-2864	259	14	,	,	PUNCT
inlawrev-2864	259	15	the	the	DET
inlawrev-2864	259	16	lapse	lapse	NOUN
inlawrev-2864	259	17	of	of	ADP
inlawrev-2864	259	18	a	a	DET
inlawrev-2864	259	19	crummey	crummey	ADJ
inlawrev-2864	259	20	pov^er	pov^er	NOUN
inlawrev-2864	259	21	to	to	PART
inlawrev-2864	259	22	withdraw	withdraw	VERB
inlawrev-2864	259	23	trust	trust	NOUN
inlawrev-2864	259	24	property	property	NOUN
inlawrev-2864	259	25	in	in	ADP
inlawrev-2864	259	26	excess	excess	NOUN
inlawrev-2864	259	27	of	of	ADP
inlawrev-2864	259	28	$	$	SYM
inlawrev-2864	259	29	5,000	5,000	NUM
inlawrev-2864	259	30	will	will	AUX
inlawrev-2864	259	31	subject	subject	VERB
inlawrev-2864	259	32	the	the	DET
inlawrev-2864	259	33	designated	designate	VERB
inlawrev-2864	259	34	crummey	crummey	NOUN
inlawrev-2864	259	35	powerholder	powerholder	ADP
inlawrev-2864	259	36	or	or	CCONJ
inlawrev-2864	259	37	his	his	PRON
inlawrev-2864	259	38	estate	estate	NOUN
inlawrev-2864	259	39	to	to	ADP
inlawrev-2864	259	40	liability	liability	NOUN
inlawrev-2864	259	41	for	for	ADP
inlawrev-2864	259	42	gift	gift	NOUN
inlawrev-2864	259	43	or	or	CCONJ
inlawrev-2864	259	44	estate	estate	NOUN
inlawrev-2864	259	45	taxes	taxis	NOUN
inlawrev-2864	259	46	,	,	PUNCT
inlawrev-2864	259	47	respectively	respectively	ADV
inlawrev-2864	259	48	,	,	PUNCT
inlawrev-2864	259	49	even	even	ADV
inlawrev-2864	259	50	though	though	SCONJ
inlawrev-2864	259	51	he	he	PRON
inlawrev-2864	259	52	did	do	AUX
inlawrev-2864	259	53	not	not	PART
inlawrev-2864	259	54	receive	receive	VERB
inlawrev-2864	259	55	any	any	DET
inlawrev-2864	259	56	funds	fund	NOUN
inlawrev-2864	259	57	from	from	ADP
inlawrev-2864	259	58	the	the	DET
inlawrev-2864	259	59	trust	trust	NOUN
inlawrev-2864	259	60	with	with	ADP
inlawrev-2864	259	61	which	which	PRON
inlawrev-2864	259	62	to	to	PART
inlawrev-2864	259	63	pay	pay	VERB
inlawrev-2864	259	64	these	these	DET
inlawrev-2864	259	65	taxes	taxis	NOUN
inlawrev-2864	259	66	.	.	PUNCT
inlawrev-2864	260	1	as	as	ADP
inlawrev-2864	260	2	a	a	DET
inlawrev-2864	260	3	result	result	NOUN
inlawrev-2864	260	4	of	of	ADP
inlawrev-2864	260	5	the	the	DET
inlawrev-2864	260	6	difference	difference	NOUN
inlawrev-2864	260	7	between	between	ADP
inlawrev-2864	260	8	the	the	DET
inlawrev-2864	260	9	annual	annual	ADJ
inlawrev-2864	260	10	gift	gift	NOUN
inlawrev-2864	260	11	tax	tax	NOUN
inlawrev-2864	260	12	exclusion	exclusion	NOUN
inlawrev-2864	260	13	of	of	ADP
inlawrev-2864	260	14	$	$	SYM
inlawrev-2864	260	15	10,000	10,000	NUM
inlawrev-2864	260	16	per	per	ADP
inlawrev-2864	260	17	person	person	NOUN
inlawrev-2864	260	18	and	and	CCONJ
inlawrev-2864	260	19	the	the	DET
inlawrev-2864	260	20	$	$	SYM
inlawrev-2864	260	21	5,000	5,000	NUM
inlawrev-2864	260	22	limitation	limitation	NOUN
inlawrev-2864	260	23	relating	relate	VERB
inlawrev-2864	260	24	to	to	ADP
inlawrev-2864	260	25	the	the	DET
inlawrev-2864	260	26	lapse	lapse	NOUN
inlawrev-2864	260	27	of	of	ADP
inlawrev-2864	260	28	a	a	DET
inlawrev-2864	260	29	general	general	ADJ
inlawrev-2864	260	30	power	power	NOUN
inlawrev-2864	260	31	of	of	ADP
inlawrev-2864	260	32	appointment	appointment	NOUN
inlawrev-2864	260	33	,	,	PUNCT
inlawrev-2864	260	34	there	there	PRON
inlawrev-2864	260	35	is	be	VERB
inlawrev-2864	260	36	an	an	DET
inlawrev-2864	260	37	inherent	inherent	ADJ
inlawrev-2864	260	38	conflict	conflict	NOUN
inlawrev-2864	260	39	between	between	ADP
inlawrev-2864	260	40	the	the	DET
inlawrev-2864	260	41	settlor	settlor	NOUN
inlawrev-2864	260	42	and	and	CCONJ
inlawrev-2864	260	43	the	the	DET
inlawrev-2864	260	44	crummey	crummey	NOUN
inlawrev-2864	260	45	powerholders	powerholder	NOUN
inlawrev-2864	260	46	in	in	ADP
inlawrev-2864	260	47	an	an	DET
inlawrev-2864	260	48	irrevocable	irrevocable	ADJ
inlawrev-2864	260	49	life	life	NOUN
inlawrev-2864	260	50	insurance	insurance	NOUN
inlawrev-2864	260	51	trust	trust	NOUN
inlawrev-2864	260	52	with	with	ADP
inlawrev-2864	260	53	respect	respect	NOUN
inlawrev-2864	260	54	to	to	ADP
inlawrev-2864	260	55	the	the	DET
inlawrev-2864	260	56	grant	grant	NOUN
inlawrev-2864	260	57	of	of	ADP
inlawrev-2864	260	58	crummey	crummey	PROPN
inlawrev-2864	260	59	powers	power	NOUN
inlawrev-2864	260	60	in	in	ADP
inlawrev-2864	260	61	excess	excess	NOUN
inlawrev-2864	260	62	of	of	ADP
inlawrev-2864	260	63	$	$	SYM
inlawrev-2864	260	64	5,000	5,000	NUM
inlawrev-2864	260	65	.	.	PUNCT
inlawrev-2864	261	1	the	the	DET
inlawrev-2864	261	2	settlor	settlor	NOUN
inlawrev-2864	261	3	of	of	ADP
inlawrev-2864	261	4	an	an	DET
inlawrev-2864	261	5	irrevocable	irrevocable	ADJ
inlawrev-2864	261	6	hfe	hfe	PROPN
inlawrev-2864	261	7	insurance	insurance	PROPN
inlawrev-2864	261	8	trust	trust	PROPN
inlawrev-2864	261	9	generally	generally	ADV
inlawrev-2864	261	10	desires	desire	VERB
inlawrev-2864	261	11	that	that	SCONJ
inlawrev-2864	261	12	each	each	DET
inlawrev-2864	261	13	crummey	crummey	NOUN
inlawrev-2864	261	14	powerholder	powerholder	ADV
inlawrev-2864	261	15	be	be	AUX
inlawrev-2864	261	16	granted	grant	VERB
inlawrev-2864	261	17	in	in	ADP
inlawrev-2864	261	18	the	the	DET
inlawrev-2864	261	19	trust	trust	NOUN
inlawrev-2864	261	20	agreement	agreement	NOUN
inlawrev-2864	261	21	the	the	DET
inlawrev-2864	261	22	right	right	NOUN
inlawrev-2864	261	23	to	to	PART
inlawrev-2864	261	24	withdraw	withdraw	VERB
inlawrev-2864	261	25	annually	annually	ADV
inlawrev-2864	261	26	a	a	DET
inlawrev-2864	261	27	portion	portion	NOUN
inlawrev-2864	261	28	of	of	ADP
inlawrev-2864	261	29	the	the	DET
inlawrev-2864	261	30	property	property	NOUN
inlawrev-2864	261	31	transferred	transfer	VERB
inlawrev-2864	261	32	to	to	ADP
inlawrev-2864	261	33	the	the	DET
inlawrev-2864	261	34	trust	trust	NOUN
inlawrev-2864	261	35	up	up	ADP
inlawrev-2864	261	36	to	to	ADP
inlawrev-2864	261	37	the	the	DET
inlawrev-2864	261	38	maximum	maximum	ADJ
inlawrev-2864	261	39	annual	annual	ADJ
inlawrev-2864	261	40	gift	gift	NOUN
inlawrev-2864	261	41	tax	tax	NOUN
inlawrev-2864	261	42	exclusion	exclusion	NOUN
inlawrev-2864	261	43	amount	amount	NOUN
inlawrev-2864	261	44	,	,	PUNCT
inlawrev-2864	261	45	presently	presently	ADV
inlawrev-2864	261	46	$	$	SYM
inlawrev-2864	261	47	10,000	10,000	NUM
inlawrev-2864	261	48	.	.	PUNCT
inlawrev-2864	262	1	conversely	conversely	ADV
inlawrev-2864	262	2	,	,	PUNCT
inlawrev-2864	262	3	the	the	DET
inlawrev-2864	262	4	crummey	crummey	NOUN
inlawrev-2864	262	5	powerholder	powerholder	ADV
inlawrev-2864	262	6	does	do	AUX
inlawrev-2864	262	7	not	not	PART
inlawrev-2864	262	8	want	want	VERB
inlawrev-2864	262	9	the	the	DET
inlawrev-2864	262	10	power	power	NOUN
inlawrev-2864	262	11	to	to	PART
inlawrev-2864	262	12	exceed	exceed	VERB
inlawrev-2864	262	13	$	$	SYM
inlawrev-2864	262	14	5,000	5,000	NUM
inlawrev-2864	262	15	annually	annually	ADV
inlawrev-2864	262	16	,	,	PUNCT
inlawrev-2864	262	17	so	so	SCONJ
inlawrev-2864	262	18	that	that	SCONJ
inlawrev-2864	262	19	the	the	DET
inlawrev-2864	262	20	lapse	lapse	NOUN
inlawrev-2864	262	21	of	of	ADP
inlawrev-2864	262	22	such	such	ADJ
inlawrev-2864	262	23	power	power	NOUN
inlawrev-2864	262	24	will	will	AUX
inlawrev-2864	262	25	not	not	PART
inlawrev-2864	262	26	expose	expose	VERB
inlawrev-2864	262	27	him	he	PRON
inlawrev-2864	262	28	to	to	ADP
inlawrev-2864	262	29	any	any	DET
inlawrev-2864	262	30	gift	gift	NOUN
inlawrev-2864	262	31	tax	tax	NOUN
inlawrev-2864	262	32	liability	liability	NOUN
inlawrev-2864	262	33	.	.	PUNCT
inlawrev-2864	263	1	drafters	drafter	NOUN
inlawrev-2864	263	2	of	of	ADP
inlawrev-2864	263	3	irrevocable	irrevocable	ADJ
inlawrev-2864	263	4	life	life	NOUN
inlawrev-2864	263	5	insurance	insurance	NOUN
inlawrev-2864	263	6	trust	trust	NOUN
inlawrev-2864	263	7	agreements	agreement	NOUN
inlawrev-2864	263	8	have	have	AUX
inlawrev-2864	263	9	attempted	attempt	VERB
inlawrev-2864	263	10	to	to	PART
inlawrev-2864	263	11	resolve	resolve	VERB
inlawrev-2864	263	12	or	or	CCONJ
inlawrev-2864	263	13	,	,	PUNCT
inlawrev-2864	263	14	at	at	ADP
inlawrev-2864	263	15	least	least	ADJ
inlawrev-2864	263	16	,	,	PUNCT
inlawrev-2864	263	17	minimize	minimize	VERB
inlawrev-2864	263	18	the	the	DET
inlawrev-2864	263	19	conflict	conflict	NOUN
inlawrev-2864	263	20	by	by	ADP
inlawrev-2864	263	21	the	the	DET
inlawrev-2864	263	22	use	use	NOUN
inlawrev-2864	263	23	of	of	ADP
inlawrev-2864	263	24	several	several	ADJ
inlawrev-2864	263	25	different	different	ADJ
inlawrev-2864	263	26	approaches	approach	NOUN
inlawrev-2864	263	27	.	.	PUNCT
inlawrev-2864	264	1	a	a	DET
inlawrev-2864	264	2	common	common	ADJ
inlawrev-2864	264	3	practice	practice	NOUN
inlawrev-2864	264	4	is	be	AUX
inlawrev-2864	264	5	to	to	PART
inlawrev-2864	264	6	specifically	specifically	ADV
inlawrev-2864	264	7	limit	limit	VERB
inlawrev-2864	264	8	the	the	DET
inlawrev-2864	264	9	annual	annual	ADJ
inlawrev-2864	264	10	amount	amount	NOUN
inlawrev-2864	264	11	of	of	ADP
inlawrev-2864	264	12	property	property	NOUN
inlawrev-2864	264	13	which	which	PRON
inlawrev-2864	264	14	may	may	AUX
inlawrev-2864	264	15	be	be	AUX
inlawrev-2864	264	16	withdrawn	withdraw	VERB
inlawrev-2864	264	17	by	by	ADP
inlawrev-2864	264	18	each	each	DET
inlawrev-2864	264	19	crummey	crummey	NOUN
inlawrev-2864	264	20	powerholder	powerholder	ADV
inlawrev-2864	264	21	to	to	ADP
inlawrev-2864	264	22	the	the	DET
inlawrev-2864	264	23	greater	great	ADJ
inlawrev-2864	264	24	of	of	ADP
inlawrev-2864	264	25	$	$	SYM
inlawrev-2864	264	26	5,000	5,000	NUM
inlawrev-2864	264	27	or	or	CCONJ
inlawrev-2864	264	28	5	5	NUM
inlawrev-2864	264	29	%	%	NOUN
inlawrev-2864	264	30	of	of	ADP
inlawrev-2864	264	31	the	the	DET
inlawrev-2864	264	32	value	value	NOUN
inlawrev-2864	264	33	of	of	ADP
inlawrev-2864	264	34	the	the	DET
inlawrev-2864	264	35	property	property	NOUN
inlawrev-2864	264	36	transferred	transfer	VERB
inlawrev-2864	264	37	.	.	PUNCT
inlawrev-2864	265	1	although	although	SCONJ
inlawrev-2864	265	2	such	such	DET
inlawrev-2864	265	3	a	a	DET
inlawrev-2864	265	4	limited	limited	ADJ
inlawrev-2864	265	5	grant	grant	NOUN
inlawrev-2864	265	6	reduces	reduce	VERB
inlawrev-2864	265	7	the	the	DET
inlawrev-2864	265	8	annual	annual	ADJ
inlawrev-2864	265	9	exclusion	exclusion	NOUN
inlawrev-2864	265	10	available	available	ADJ
inlawrev-2864	265	11	to	to	ADP
inlawrev-2864	265	12	the	the	DET
inlawrev-2864	265	13	settlor	settlor	NOUN
inlawrev-2864	265	14	with	with	ADP
inlawrev-2864	265	15	respect	respect	NOUN
inlawrev-2864	265	16	to	to	ADP
inlawrev-2864	265	17	each	each	PRON
inlawrev-2864	265	18	powerholder	powerholder	ADV
inlawrev-2864	265	19	and	and	CCONJ
inlawrev-2864	265	20	,	,	PUNCT
inlawrev-2864	265	21	therefore	therefore	ADV
inlawrev-2864	265	22	,	,	PUNCT
inlawrev-2864	265	23	may	may	AUX
inlawrev-2864	265	24	necessitate	necessitate	VERB
inlawrev-2864	265	25	the	the	DET
inlawrev-2864	265	26	appointment	appointment	NOUN
inlawrev-2864	265	27	of	of	ADP
inlawrev-2864	265	28	more	more	ADJ
inlawrev-2864	265	29	powerholders	powerholder	NOUN
inlawrev-2864	265	30	,	,	PUNCT
inlawrev-2864	265	31	it	it	PRON
inlawrev-2864	265	32	does	do	AUX
inlawrev-2864	265	33	insure	insure	VERB
inlawrev-2864	265	34	that	that	SCONJ
inlawrev-2864	265	35	the	the	DET
inlawrev-2864	265	36	lapse	lapse	NOUN
inlawrev-2864	265	37	of	of	ADP
inlawrev-2864	265	38	a	a	DET
inlawrev-2864	265	39	crummey	crummey	NOUN
inlawrev-2864	265	40	power	power	NOUN
inlawrev-2864	265	41	will	will	AUX
inlawrev-2864	265	42	not	not	PART
inlawrev-2864	265	43	impose	impose	VERB
inlawrev-2864	265	44	any	any	DET
inlawrev-2864	265	45	gift	gift	NOUN
inlawrev-2864	265	46	tax	tax	NOUN
inlawrev-2864	265	47	liability	liability	NOUN
inlawrev-2864	265	48	on	on	ADP
inlawrev-2864	265	49	the	the	DET
inlawrev-2864	265	50	powerholder	powerholder	NOUN
inlawrev-2864	265	51	.	.	PUNCT
inlawrev-2864	266	1	a	a	DET
inlawrev-2864	266	2	second	second	ADJ
inlawrev-2864	266	3	approach	approach	NOUN
inlawrev-2864	266	4	eliminates	eliminate	VERB
inlawrev-2864	266	5	the	the	DET
inlawrev-2864	266	6	potential	potential	ADJ
inlawrev-2864	266	7	gift	gift	NOUN
inlawrev-2864	266	8	tax	tax	NOUN
inlawrev-2864	266	9	liability	liability	NOUN
inlawrev-2864	266	10	by	by	ADP
inlawrev-2864	266	11	giving	give	VERB
inlawrev-2864	266	12	each	each	PRON
inlawrev-2864	266	13	powerholder	powerholder	ADP
inlawrev-2864	266	14	a	a	DET
inlawrev-2864	266	15	special	special	ADJ
inlawrev-2864	266	16	testamentary	testamentary	ADJ
inlawrev-2864	266	17	power	power	NOUN
inlawrev-2864	266	18	of	of	ADP
inlawrev-2864	266	19	appointment	appointment	NOUN
inlawrev-2864	266	20	over	over	ADP
inlawrev-2864	266	21	the	the	DET
inlawrev-2864	266	22	property	property	NOUN
inlawrev-2864	266	23	transferred	transfer	VERB
inlawrev-2864	266	24	to	to	ADP
inlawrev-2864	266	25	the	the	DET
inlawrev-2864	266	26	trust	trust	NOUN
inlawrev-2864	266	27	which	which	PRON
inlawrev-2864	266	28	causes	cause	VERB
inlawrev-2864	266	29	any	any	DET
inlawrev-2864	266	30	gift	gift	NOUN
inlawrev-2864	266	31	that	that	PRON
inlawrev-2864	266	32	results	result	VERB
inlawrev-2864	266	33	from	from	ADP
inlawrev-2864	266	34	the	the	DET
inlawrev-2864	266	35	lapse	lapse	NOUN
inlawrev-2864	266	36	of	of	ADP
inlawrev-2864	266	37	the	the	DET
inlawrev-2864	266	38	crummey	crummey	NOUN
inlawrev-2864	266	39	power	power	NOUN
inlawrev-2864	266	40	to	to	PART
inlawrev-2864	266	41	be	be	AUX
inlawrev-2864	266	42	incomplete	incomplete	ADJ
inlawrev-2864	266	43	.	.	PUNCT
inlawrev-2864	267	1	nevertheless	nevertheless	ADV
inlawrev-2864	267	2	,	,	PUNCT
inlawrev-2864	267	3	the	the	DET
inlawrev-2864	267	4	grant	grant	NOUN
inlawrev-2864	267	5	of	of	ADP
inlawrev-2864	267	6	a	a	DET
inlawrev-2864	267	7	testamentary	testamentary	ADJ
inlawrev-2864	267	8	power	power	NOUN
inlawrev-2864	267	9	of	of	ADP
inlawrev-2864	267	10	appointment	appointment	NOUN
inlawrev-2864	267	11	may	may	AUX
inlawrev-2864	267	12	only	only	ADV
inlawrev-2864	267	13	defer	defer	VERB
inlawrev-2864	267	14	the	the	DET
inlawrev-2864	267	15	recognition	recognition	NOUN
inlawrev-2864	267	16	of	of	ADP
inlawrev-2864	267	17	the	the	DET
inlawrev-2864	267	18	taxable	taxable	ADJ
inlawrev-2864	267	19	transfer	transfer	NOUN
inlawrev-2864	267	20	.	.	PUNCT
inlawrev-2864	268	1	code	code	NOUN
inlawrev-2864	268	2	section	section	NOUN
inlawrev-2864	268	3	2041(a)(2	2041(a)(2	NOUN
inlawrev-2864	268	4	)	)	PUNCT
inlawrev-2864	268	5	requires	require	VERB
inlawrev-2864	268	6	the	the	DET
inlawrev-2864	268	7	inclusion	inclusion	NOUN
inlawrev-2864	268	8	of	of	ADP
inlawrev-2864	268	9	a	a	DET
inlawrev-2864	268	10	pro	pro	ADJ
inlawrev-2864	268	11	-	-	ADJ
inlawrev-2864	268	12	rata	rata	ADJ
inlawrev-2864	268	13	portion	portion	NOUN
inlawrev-2864	268	14	of	of	ADP
inlawrev-2864	268	15	the	the	DET
inlawrev-2864	268	16	trust	trust	NOUN
inlawrev-2864	268	17	in	in	ADP
inlawrev-2864	268	18	the	the	DET
inlawrev-2864	268	19	taxable	taxable	ADJ
inlawrev-2864	268	20	estate	estate	NOUN
inlawrev-2864	268	21	of	of	ADP
inlawrev-2864	268	22	any	any	DET
inlawrev-2864	268	23	crummey	crummey	NOUN
inlawrev-2864	268	24	powerholder	powerholder	ADP
inlawrev-2864	268	25	who	who	PRON
inlawrev-2864	268	26	dies	die	VERB
inlawrev-2864	268	27	holding	hold	VERB
inlawrev-2864	268	28	a	a	DET
inlawrev-2864	268	29	testamentary	testamentary	ADJ
inlawrev-2864	268	30	power	power	NOUN
inlawrev-2864	268	31	of	of	ADP
inlawrev-2864	268	32	appointment	appointment	NOUN
inlawrev-2864	268	33	while	while	SCONJ
inlawrev-2864	268	34	the	the	DET
inlawrev-2864	268	35	trust	trust	NOUN
inlawrev-2864	268	36	is	be	AUX
inlawrev-2864	268	37	still	still	ADV
inlawrev-2864	268	38	in	in	ADP
inlawrev-2864	268	39	existence.^	existence.^	NOUN
inlawrev-2864	268	40	therefore	therefore	ADV
inlawrev-2864	268	41	,	,	PUNCT
inlawrev-2864	268	42	in	in	ADP
inlawrev-2864	268	43	order	order	NOUN
inlawrev-2864	268	44	to	to	PART
inlawrev-2864	268	45	minimize	minimize	VERB
inlawrev-2864	268	46	this	this	DET
inlawrev-2864	268	47	potential	potential	ADJ
inlawrev-2864	268	48	60	60	NUM
inlawrev-2864	268	49	.	.	PUNCT
inlawrev-2864	268	50	i.r.c	i.r.c	NOUN
inlawrev-2864	268	51	.	.	PUNCT
inlawrev-2864	269	1	§	§	PROPN
inlawrev-2864	269	2	2041(a)(2	2041(a)(2	NOUN
inlawrev-2864	269	3	)	)	PUNCT
inlawrev-2864	269	4	(	(	PUNCT
inlawrev-2864	269	5	1989	1989	NUM
inlawrev-2864	269	6	)	)	PUNCT
inlawrev-2864	269	7	.	.	PUNCT
inlawrev-2864	270	1	1990	1990	NUM
inlawrev-2864	270	2	]	]	PUNCT
inlawrev-2864	270	3	estate	estate	NOUN
inlawrev-2864	270	4	planning	plan	VERB
inlawrev-2864	270	5	529	529	NUM
inlawrev-2864	270	6	estate	estate	NOUN
inlawrev-2864	270	7	tax	tax	NOUN
inlawrev-2864	270	8	liability	liability	NOUN
inlawrev-2864	270	9	resulting	result	VERB
inlawrev-2864	270	10	from	from	ADP
inlawrev-2864	270	11	a	a	DET
inlawrev-2864	270	12	lapse	lapse	NOUN
inlawrev-2864	270	13	of	of	ADP
inlawrev-2864	270	14	a	a	DET
inlawrev-2864	270	15	crummey	crummey	NOUN
inlawrev-2864	270	16	power	power	NOUN
inlawrev-2864	270	17	,	,	PUNCT
inlawrev-2864	270	18	a	a	DET
inlawrev-2864	270	19	testamentary	testamentary	ADJ
inlawrev-2864	270	20	power	power	NOUN
inlawrev-2864	270	21	of	of	ADP
inlawrev-2864	270	22	appointment	appointment	NOUN
inlawrev-2864	270	23	is	be	AUX
inlawrev-2864	270	24	generally	generally	ADV
inlawrev-2864	270	25	granted	grant	VERB
inlawrev-2864	270	26	only	only	ADV
inlawrev-2864	270	27	to	to	ADP
inlawrev-2864	270	28	those	those	DET
inlawrev-2864	270	29	crummey	crummey	NOUN
inlawrev-2864	270	30	powerholders	powerholder	NOUN
inlawrev-2864	270	31	whose	whose	DET
inlawrev-2864	270	32	life	life	NOUN
inlawrev-2864	270	33	expectancies	expectancy	NOUN
inlawrev-2864	270	34	are	be	AUX
inlawrev-2864	270	35	significantly	significantly	ADV
inlawrev-2864	270	36	greater	great	ADJ
inlawrev-2864	270	37	than	than	ADP
inlawrev-2864	270	38	that	that	PRON
inlawrev-2864	270	39	of	of	ADP
inlawrev-2864	270	40	the	the	DET
inlawrev-2864	270	41	settlor	settlor	NOUN
inlawrev-2864	270	42	.	.	PUNCT
inlawrev-2864	271	1	a	a	DET
inlawrev-2864	271	2	third	third	ADJ
inlawrev-2864	271	3	alternative	alternative	NOUN
inlawrev-2864	271	4	has	have	AUX
inlawrev-2864	271	5	been	be	AUX
inlawrev-2864	271	6	to	to	PART
inlawrev-2864	271	7	provide	provide	VERB
inlawrev-2864	271	8	in	in	ADP
inlawrev-2864	271	9	the	the	DET
inlawrev-2864	271	10	trust	trust	NOUN
inlawrev-2864	271	11	agreement	agreement	NOUN
inlawrev-2864	271	12	that	that	PRON
inlawrev-2864	271	13	such	such	ADJ
inlawrev-2864	271	14	crummey	crummey	NOUN
inlawrev-2864	271	15	powers	power	NOUN
inlawrev-2864	271	16	lapse	lapse	NOUN
inlawrev-2864	271	17	only	only	ADV
inlawrev-2864	271	18	to	to	ADP
inlawrev-2864	271	19	the	the	DET
inlawrev-2864	271	20	extent	extent	NOUN
inlawrev-2864	271	21	of	of	ADP
inlawrev-2864	271	22	the	the	DET
inlawrev-2864	271	23	amount	amount	NOUN
inlawrev-2864	271	24	protected	protect	VERB
inlawrev-2864	271	25	by	by	ADP
inlawrev-2864	271	26	the	the	DET
inlawrev-2864	271	27	5	5	NUM
inlawrev-2864	271	28	and	and	CCONJ
inlawrev-2864	271	29	5	5	NUM
inlawrev-2864	271	30	rule	rule	NOUN
inlawrev-2864	271	31	;	;	PUNCT
inlawrev-2864	271	32	the	the	DET
inlawrev-2864	271	33	power	power	NOUN
inlawrev-2864	271	34	to	to	PART
inlawrev-2864	271	35	withdraw	withdraw	VERB
inlawrev-2864	271	36	amounts	amount	NOUN
inlawrev-2864	271	37	in	in	ADP
inlawrev-2864	271	38	excess	excess	NOUN
inlawrev-2864	271	39	of	of	ADP
inlawrev-2864	271	40	the	the	DET
inlawrev-2864	271	41	statutory	statutory	ADJ
inlawrev-2864	271	42	limitation	limitation	NOUN
inlawrev-2864	271	43	remains	remain	VERB
inlawrev-2864	271	44	in	in	ADP
inlawrev-2864	271	45	force	force	NOUN
inlawrev-2864	271	46	.	.	PUNCT
inlawrev-2864	272	1	these	these	DET
inlawrev-2864	272	2	open	open	ADJ
inlawrev-2864	272	3	powers	power	NOUN
inlawrev-2864	272	4	are	be	AUX
inlawrev-2864	272	5	commonly	commonly	ADV
inlawrev-2864	272	6	referred	refer	VERB
inlawrev-2864	272	7	to	to	ADP
inlawrev-2864	272	8	as	as	ADP
inlawrev-2864	272	9	"	"	PUNCT
inlawrev-2864	272	10	hanging	hang	VERB
inlawrev-2864	272	11	powers"^	powers"^	ADV
inlawrev-2864	272	12	'	'	PUNCT
inlawrev-2864	272	13	and	and	CCONJ
inlawrev-2864	272	14	are	be	AUX
inlawrev-2864	272	15	subject	subject	ADJ
inlawrev-2864	272	16	to	to	ADP
inlawrev-2864	272	17	lapse	lapse	NOUN
inlawrev-2864	272	18	in	in	ADP
inlawrev-2864	272	19	future	future	ADJ
inlawrev-2864	272	20	years	year	NOUN
inlawrev-2864	272	21	to	to	ADP
inlawrev-2864	272	22	the	the	DET
inlawrev-2864	272	23	extent	extent	NOUN
inlawrev-2864	272	24	then	then	ADV
inlawrev-2864	272	25	permitted	permit	VERB
inlawrev-2864	272	26	under	under	ADP
inlawrev-2864	272	27	the	the	DET
inlawrev-2864	272	28	5	5	NUM
inlawrev-2864	272	29	and	and	CCONJ
inlawrev-2864	272	30	5	5	NUM
inlawrev-2864	272	31	rule	rule	NOUN
inlawrev-2864	272	32	.	.	PUNCT
inlawrev-2864	273	1	hanging	hang	VERB
inlawrev-2864	273	2	powers	power	NOUN
inlawrev-2864	273	3	are	be	AUX
inlawrev-2864	273	4	particularly	particularly	ADV
inlawrev-2864	273	5	well	well	ADV
inlawrev-2864	273	6	suited	suited	ADJ
inlawrev-2864	273	7	to	to	ADP
inlawrev-2864	273	8	life	life	NOUN
inlawrev-2864	273	9	insurance	insurance	NOUN
inlawrev-2864	273	10	policies	policy	NOUN
inlawrev-2864	273	11	based	base	VERB
inlawrev-2864	273	12	on	on	ADP
inlawrev-2864	273	13	limited	limited	ADJ
inlawrev-2864	273	14	premium	premium	NOUN
inlawrev-2864	273	15	paying	pay	VERB
inlawrev-2864	273	16	periods	period	NOUN
inlawrev-2864	273	17	(	(	PUNCT
inlawrev-2864	273	18	i.e.	i.e.	X
inlawrev-2864	273	19	,	,	PUNCT
inlawrev-2864	273	20	minimum	minimum	ADJ
inlawrev-2864	273	21	deposit	deposit	NOUN
inlawrev-2864	273	22	,	,	PUNCT
inlawrev-2864	273	23	limited	limited	ADJ
inlawrev-2864	273	24	pay	pay	VERB
inlawrev-2864	273	25	hfe	hfe	PROPN
inlawrev-2864	273	26	or	or	CCONJ
inlawrev-2864	273	27	vanishing	vanish	VERB
inlawrev-2864	273	28	premium	premium	NOUN
inlawrev-2864	273	29	)	)	PUNCT
inlawrev-2864	273	30	.	.	PUNCT
inlawrev-2864	274	1	in	in	ADP
inlawrev-2864	274	2	this	this	DET
inlawrev-2864	274	3	regard	regard	NOUN
inlawrev-2864	274	4	,	,	PUNCT
inlawrev-2864	274	5	hanging	hang	VERB
inlawrev-2864	274	6	powers	power	NOUN
inlawrev-2864	274	7	are	be	AUX
inlawrev-2864	274	8	superior	superior	ADJ
inlawrev-2864	274	9	to	to	ADP
inlawrev-2864	274	10	testamentary	testamentary	ADJ
inlawrev-2864	274	11	powers	power	NOUN
inlawrev-2864	274	12	of	of	ADP
inlawrev-2864	274	13	appointment	appointment	NOUN
inlawrev-2864	274	14	.	.	PUNCT
inlawrev-2864	275	1	while	while	SCONJ
inlawrev-2864	275	2	both	both	DET
inlawrev-2864	275	3	alternatives	alternative	NOUN
inlawrev-2864	275	4	effectively	effectively	ADV
inlawrev-2864	275	5	preclude	preclude	VERB
inlawrev-2864	275	6	the	the	DET
inlawrev-2864	275	7	imposition	imposition	NOUN
inlawrev-2864	275	8	of	of	ADP
inlawrev-2864	275	9	a	a	DET
inlawrev-2864	275	10	gift	gift	NOUN
inlawrev-2864	275	11	tax	tax	NOUN
inlawrev-2864	275	12	on	on	ADP
inlawrev-2864	275	13	the	the	DET
inlawrev-2864	275	14	lapse	lapse	NOUN
inlawrev-2864	275	15	of	of	ADP
inlawrev-2864	275	16	a	a	DET
inlawrev-2864	275	17	crummey	crummey	NOUN
inlawrev-2864	275	18	power	power	NOUN
inlawrev-2864	275	19	,	,	PUNCT
inlawrev-2864	275	20	only	only	ADV
inlawrev-2864	275	21	the	the	DET
inlawrev-2864	275	22	hanging	hang	VERB
inlawrev-2864	275	23	powers	power	NOUN
inlawrev-2864	275	24	provide	provide	VERB
inlawrev-2864	275	25	a	a	DET
inlawrev-2864	275	26	mechanism	mechanism	NOUN
inlawrev-2864	275	27	for	for	ADP
inlawrev-2864	275	28	reducing	reduce	VERB
inlawrev-2864	275	29	or	or	CCONJ
inlawrev-2864	275	30	eliminating	eliminate	VERB
inlawrev-2864	275	31	the	the	DET
inlawrev-2864	275	32	resulting	result	VERB
inlawrev-2864	275	33	estate	estate	NOUN
inlawrev-2864	275	34	tax	tax	NOUN
inlawrev-2864	275	35	liabihty	liabihty	NOUN
inlawrev-2864	275	36	during	during	ADP
inlawrev-2864	275	37	the	the	DET
inlawrev-2864	275	38	term	term	NOUN
inlawrev-2864	275	39	of	of	ADP
inlawrev-2864	275	40	the	the	DET
inlawrev-2864	275	41	trust	trust	NOUN
inlawrev-2864	275	42	.	.	PUNCT
inlawrev-2864	276	1	however	however	ADV
inlawrev-2864	276	2	,	,	PUNCT
inlawrev-2864	276	3	in	in	ADP
inlawrev-2864	276	4	a	a	DET
inlawrev-2864	276	5	recent	recent	ADJ
inlawrev-2864	276	6	private	private	ADJ
inlawrev-2864	276	7	letter	letter	NOUN
inlawrev-2864	276	8	ruung	ruung	PROPN
inlawrev-2864	276	9	,	,	PUNCT
inlawrev-2864	276	10	the	the	DET
inlawrev-2864	276	11	irs	irs	PROPN
inlawrev-2864	276	12	disregarded	disregard	VERB
inlawrev-2864	276	13	the	the	DET
inlawrev-2864	276	14	hanging	hang	VERB
inlawrev-2864	276	15	crummey	crummey	NOUN
inlawrev-2864	276	16	power	power	NOUN
inlawrev-2864	276	17	provisions	provision	NOUN
inlawrev-2864	276	18	in	in	ADP
inlawrev-2864	276	19	an	an	DET
inlawrev-2864	276	20	irrevocable	irrevocable	ADJ
inlawrev-2864	276	21	trust	trust	NOUN
inlawrev-2864	276	22	agreement	agreement	NOUN
inlawrev-2864	276	23	and	and	CCONJ
inlawrev-2864	276	24	held	hold	VERB
inlawrev-2864	276	25	that	that	SCONJ
inlawrev-2864	276	26	the	the	DET
inlawrev-2864	276	27	lapse	lapse	NOUN
inlawrev-2864	276	28	of	of	ADP
inlawrev-2864	276	29	a	a	DET
inlawrev-2864	276	30	crummey	crummey	NOUN
inlawrev-2864	276	31	power	power	NOUN
inlawrev-2864	276	32	resulted	result	VERB
inlawrev-2864	276	33	in	in	ADP
inlawrev-2864	276	34	a	a	DET
inlawrev-2864	276	35	current	current	ADJ
inlawrev-2864	276	36	taxable	taxable	ADJ
inlawrev-2864	276	37	gift	gift	NOUN
inlawrev-2864	276	38	by	by	ADP
inlawrev-2864	276	39	the	the	DET
inlawrev-2864	276	40	powerholder	powerholder	NOUN
inlawrev-2864	276	41	of	of	ADP
inlawrev-2864	276	42	the	the	DET
inlawrev-2864	276	43	full	full	ADJ
inlawrev-2864	276	44	amount	amount	NOUN
inlawrev-2864	276	45	of	of	ADP
inlawrev-2864	276	46	the	the	DET
inlawrev-2864	276	47	property	property	NOUN
inlawrev-2864	276	48	subject	subject	NOUN
inlawrev-2864	276	49	to	to	ADP
inlawrev-2864	276	50	the	the	DET
inlawrev-2864	276	51	power	power	NOUN
inlawrev-2864	276	52	in	in	ADP
inlawrev-2864	276	53	excess	excess	NOUN
inlawrev-2864	276	54	of	of	ADP
inlawrev-2864	276	55	the	the	DET
inlawrev-2864	276	56	amount	amount	NOUN
inlawrev-2864	276	57	protected	protect	VERB
inlawrev-2864	276	58	by	by	ADP
inlawrev-2864	276	59	the	the	DET
inlawrev-2864	276	60	5	5	NUM
inlawrev-2864	276	61	and	and	CCONJ
inlawrev-2864	276	62	5	5	NUM
inlawrev-2864	276	63	rule.^2	rule.^2	PROPN
inlawrev-2864	276	64	the	the	DET
inlawrev-2864	276	65	irs	irs	PROPN
inlawrev-2864	276	66	reasoned	reason	VERB
inlawrev-2864	276	67	in	in	ADP
inlawrev-2864	276	68	this	this	DET
inlawrev-2864	276	69	instance	instance	NOUN
inlawrev-2864	276	70	that	that	SCONJ
inlawrev-2864	276	71	the	the	DET
inlawrev-2864	276	72	hanging	hang	VERB
inlawrev-2864	276	73	crummey	crummey	NOUN
inlawrev-2864	276	74	powers	power	NOUN
inlawrev-2864	276	75	constituted	constitute	VERB
inlawrev-2864	276	76	non	non	ADJ
inlawrev-2864	276	77	-	-	ADJ
inlawrev-2864	276	78	quantifiable	quantifiable	ADJ
inlawrev-2864	276	79	conditions	condition	NOUN
inlawrev-2864	276	80	subsequent	subsequent	ADJ
inlawrev-2864	276	81	that	that	PRON
inlawrev-2864	276	82	frustrated	frustrate	VERB
inlawrev-2864	276	83	the	the	DET
inlawrev-2864	276	84	determination	determination	NOUN
inlawrev-2864	276	85	of	of	ADP
inlawrev-2864	276	86	the	the	DET
inlawrev-2864	276	87	gift	gift	NOUN
inlawrev-2864	276	88	tax	tax	NOUN
inlawrev-2864	276	89	liability	liability	NOUN
inlawrev-2864	276	90	and	and	CCONJ
inlawrev-2864	276	91	rendered	render	VERB
inlawrev-2864	276	92	examination	examination	NOUN
inlawrev-2864	276	93	of	of	ADP
inlawrev-2864	276	94	the	the	DET
inlawrev-2864	276	95	gift	gift	NOUN
inlawrev-2864	276	96	tax	tax	NOUN
inlawrev-2864	276	97	return	return	NOUN
inlawrev-2864	276	98	ineffective	ineffective	ADJ
inlawrev-2864	276	99	;	;	PUNCT
inlawrev-2864	276	100	and	and	CCONJ
inlawrev-2864	276	101	thus	thus	ADV
inlawrev-2864	276	102	,	,	PUNCT
inlawrev-2864	276	103	were	be	AUX
inlawrev-2864	276	104	invalid	invalid	ADJ
inlawrev-2864	276	105	.	.	PUNCT
inlawrev-2864	276	106	^^	^^	PUNCT
inlawrev-2864	276	107	therefore	therefore	ADV
inlawrev-2864	276	108	,	,	PUNCT
inlawrev-2864	276	109	certain	certain	ADJ
inlawrev-2864	276	110	tax	tax	NOUN
inlawrev-2864	276	111	risks	risk	NOUN
inlawrev-2864	276	112	exist	exist	VERB
inlawrev-2864	276	113	regarding	regard	VERB
inlawrev-2864	276	114	the	the	DET
inlawrev-2864	276	115	use	use	NOUN
inlawrev-2864	276	116	of	of	ADP
inlawrev-2864	276	117	the	the	DET
inlawrev-2864	276	118	hanging	hang	VERB
inlawrev-2864	276	119	crummey	crummey	PROPN
inlawrev-2864	276	120	power	power	NOUN
inlawrev-2864	276	121	until	until	SCONJ
inlawrev-2864	276	122	this	this	DET
inlawrev-2864	276	123	issue	issue	NOUN
inlawrev-2864	276	124	is	be	AUX
inlawrev-2864	276	125	resolved	resolve	VERB
inlawrev-2864	276	126	.	.	PUNCT
inlawrev-2864	277	1	v.	v.	ADP
inlawrev-2864	277	2	conclusion	conclusion	NOUN
inlawrev-2864	277	3	this	this	DET
inlawrev-2864	277	4	article	article	NOUN
inlawrev-2864	277	5	is	be	AUX
inlawrev-2864	277	6	not	not	PART
inlawrev-2864	277	7	intended	intend	VERB
inlawrev-2864	277	8	to	to	PART
inlawrev-2864	277	9	be	be	AUX
inlawrev-2864	277	10	an	an	DET
inlawrev-2864	277	11	exhaustive	exhaustive	ADJ
inlawrev-2864	277	12	analysis	analysis	NOUN
inlawrev-2864	277	13	of	of	ADP
inlawrev-2864	277	14	the	the	DET
inlawrev-2864	277	15	matters	matter	NOUN
inlawrev-2864	277	16	discussed	discuss	VERB
inlawrev-2864	277	17	herein	herein	NOUN
inlawrev-2864	277	18	,	,	PUNCT
inlawrev-2864	277	19	or	or	CCONJ
inlawrev-2864	277	20	a	a	DET
inlawrev-2864	277	21	comprehensive	comprehensive	ADJ
inlawrev-2864	277	22	study	study	NOUN
inlawrev-2864	277	23	of	of	ADP
inlawrev-2864	277	24	all	all	DET
inlawrev-2864	277	25	issues	issue	NOUN
inlawrev-2864	277	26	relating	relate	VERB
inlawrev-2864	277	27	to	to	ADP
inlawrev-2864	277	28	the	the	DET
inlawrev-2864	277	29	use	use	NOUN
inlawrev-2864	277	30	of	of	ADP
inlawrev-2864	277	31	irrevocable	irrevocable	ADJ
inlawrev-2864	277	32	life	life	NOUN
inlawrev-2864	277	33	insurance	insurance	NOUN
inlawrev-2864	277	34	trusts	trust	NOUN
inlawrev-2864	277	35	.	.	PUNCT
inlawrev-2864	278	1	rather	rather	ADV
inlawrev-2864	278	2	,	,	PUNCT
inlawrev-2864	278	3	the	the	DET
inlawrev-2864	278	4	intent	intent	NOUN
inlawrev-2864	278	5	is	be	AUX
inlawrev-2864	278	6	to	to	PART
inlawrev-2864	278	7	convey	convey	VERB
inlawrev-2864	278	8	a	a	DET
inlawrev-2864	278	9	sense	sense	NOUN
inlawrev-2864	278	10	of	of	ADP
inlawrev-2864	278	11	the	the	DET
inlawrev-2864	278	12	complex	complex	ADJ
inlawrev-2864	278	13	and	and	CCONJ
inlawrev-2864	278	14	dynamic	dynamic	ADJ
inlawrev-2864	278	15	factors	factor	NOUN
inlawrev-2864	278	16	which	which	PRON
inlawrev-2864	278	17	affect	affect	VERB
inlawrev-2864	278	18	and	and	CCONJ
inlawrev-2864	278	19	should	should	AUX
inlawrev-2864	278	20	be	be	AUX
inlawrev-2864	278	21	considered	consider	VERB
inlawrev-2864	278	22	in	in	ADP
inlawrev-2864	278	23	deciding	decide	VERB
inlawrev-2864	278	24	whether	whether	SCONJ
inlawrev-2864	278	25	to	to	PART
inlawrev-2864	278	26	create	create	VERB
inlawrev-2864	278	27	this	this	DET
inlawrev-2864	278	28	type	type	NOUN
inlawrev-2864	278	29	of	of	ADP
inlawrev-2864	278	30	trust	trust	NOUN
inlawrev-2864	278	31	.	.	PUNCT
inlawrev-2864	279	1	the	the	DET
inlawrev-2864	279	2	use	use	NOUN
inlawrev-2864	279	3	of	of	ADP
inlawrev-2864	279	4	such	such	DET
inlawrev-2864	279	5	an	an	DET
inlawrev-2864	279	6	instrument	instrument	NOUN
inlawrev-2864	279	7	with	with	ADP
inlawrev-2864	279	8	its	its	PRON
inlawrev-2864	279	9	irrevocable	irrevocable	ADJ
inlawrev-2864	279	10	character	character	NOUN
inlawrev-2864	279	11	requires	require	VERB
inlawrev-2864	279	12	careful	careful	ADJ
inlawrev-2864	279	13	analysis	analysis	NOUN
inlawrev-2864	279	14	.	.	PUNCT
inlawrev-2864	280	1	the	the	DET
inlawrev-2864	280	2	favorable	favorable	ADJ
inlawrev-2864	280	3	federal	federal	ADJ
inlawrev-2864	280	4	estate	estate	NOUN
inlawrev-2864	280	5	tax	tax	NOUN
inlawrev-2864	280	6	consequences	consequence	NOUN
inlawrev-2864	280	7	of	of	ADP
inlawrev-2864	280	8	an	an	DET
inlawrev-2864	280	9	irrevocable	irrevocable	ADJ
inlawrev-2864	280	10	life	life	NOUN
inlawrev-2864	280	11	insurance	insurance	NOUN
inlawrev-2864	280	12	trust	trust	NOUN
inlawrev-2864	280	13	make	make	VERB
inlawrev-2864	280	14	it	it	PRON
inlawrev-2864	280	15	an	an	DET
inlawrev-2864	280	16	important	important	ADJ
inlawrev-2864	280	17	consideration	consideration	NOUN
inlawrev-2864	280	18	in	in	ADP
inlawrev-2864	280	19	the	the	DET
inlawrev-2864	280	20	formation	formation	NOUN
inlawrev-2864	280	21	of	of	ADP
inlawrev-2864	280	22	an	an	DET
inlawrev-2864	280	23	estate	estate	NOUN
inlawrev-2864	280	24	plan	plan	NOUN
inlawrev-2864	280	25	.	.	PUNCT
inlawrev-2864	281	1	because	because	SCONJ
inlawrev-2864	281	2	the	the	DET
inlawrev-2864	281	3	laws	law	NOUN
inlawrev-2864	281	4	governing	govern	VERB
inlawrev-2864	281	5	irrevocable	irrevocable	ADJ
inlawrev-2864	281	6	61	61	NUM
inlawrev-2864	281	7	.	.	PUNCT
inlawrev-2864	281	8	covey	covey	NOUN
inlawrev-2864	281	9	,	,	PUNCT
inlawrev-2864	281	10	powers	power	NOUN
inlawrev-2864	281	11	of	of	ADP
inlawrev-2864	281	12	withdrawal	withdrawal	PROPN
inlawrev-2864	281	13	,	,	PUNCT
inlawrev-2864	281	14	prac	prac	NOUN
inlawrev-2864	281	15	.	.	PUNCT
inlawrev-2864	282	1	drafting	drafting	NOUN
inlawrev-2864	282	2	(	(	PUNCT
inlawrev-2864	282	3	1982	1982	NUM
inlawrev-2864	282	4	)	)	PUNCT
inlawrev-2864	282	5	.	.	PUNCT
inlawrev-2864	283	1	62	62	NUM
inlawrev-2864	283	2	.	.	PUNCT
inlawrev-2864	284	1	priv	priv	NOUN
inlawrev-2864	284	2	.	.	PUNCT
inlawrev-2864	285	1	ltr	ltr	PROPN
inlawrev-2864	285	2	.	.	PUNCT
inlawrev-2864	286	1	rul	rul	PROPN
inlawrev-2864	286	2	.	.	PUNCT
inlawrev-2864	286	3	89	89	NUM
inlawrev-2864	286	4	-	-	SYM
inlawrev-2864	286	5	01	01	NUM
inlawrev-2864	286	6	-	-	PUNCT
inlawrev-2864	286	7	004	004	NUM
inlawrev-2864	286	8	(	(	PUNCT
inlawrev-2864	286	9	sept	sept	PROPN
inlawrev-2864	286	10	.	.	PROPN
inlawrev-2864	286	11	16	16	NUM
inlawrev-2864	286	12	,	,	PUNCT
inlawrev-2864	286	13	1988	1988	NUM
inlawrev-2864	286	14	)	)	PUNCT
inlawrev-2864	286	15	.	.	PUNCT
inlawrev-2864	287	1	63	63	NUM
inlawrev-2864	287	2	.	.	PUNCT
inlawrev-2864	288	1	i	i	PRON
inlawrev-2864	288	2	d.	d.	PROPN
inlawrev-2864	288	3	530	530	NUM
inlawrev-2864	288	4	indiana	indiana	PROPN
inlawrev-2864	288	5	law	law	PROPN
inlawrev-2864	288	6	review	review	NOUN
inlawrev-2864	289	1	[	[	X
inlawrev-2864	289	2	vol	vol	NOUN
inlawrev-2864	289	3	.	.	PUNCT
inlawrev-2864	290	1	23:517	23:517	NUM
inlawrev-2864	290	2	life	life	NOUN
inlawrev-2864	290	3	insurance	insurance	NOUN
inlawrev-2864	290	4	trusts	trust	NOUN
inlawrev-2864	290	5	are	be	AUX
inlawrev-2864	290	6	complex	complex	ADJ
inlawrev-2864	290	7	and	and	CCONJ
inlawrev-2864	290	8	subject	subject	ADJ
inlawrev-2864	290	9	to	to	ADP
inlawrev-2864	290	10	change	change	NOUN
inlawrev-2864	290	11	,	,	PUNCT
inlawrev-2864	290	12	they	they	PRON
inlawrev-2864	290	13	must	must	AUX
inlawrev-2864	290	14	be	be	AUX
inlawrev-2864	290	15	monitored	monitor	VERB
inlawrev-2864	290	16	in	in	ADP
inlawrev-2864	290	17	order	order	NOUN
inlawrev-2864	290	18	to	to	PART
inlawrev-2864	290	19	determine	determine	VERB
inlawrev-2864	290	20	if	if	SCONJ
inlawrev-2864	290	21	they	they	PRON
inlawrev-2864	290	22	adversely	adversely	ADV
inlawrev-2864	290	23	affect	affect	VERB
inlawrev-2864	290	24	the	the	DET
inlawrev-2864	290	25	benefit	benefit	NOUN
inlawrev-2864	290	26	of	of	ADP
inlawrev-2864	290	27	this	this	DET
inlawrev-2864	290	28	estate	estate	NOUN
inlawrev-2864	290	29	planning	planning	NOUN
inlawrev-2864	290	30	technique	technique	NOUN
inlawrev-2864	290	31	.	.	PUNCT