id	sid	tid	token	lemma	pos
inlawrev-3343	1	1	indiana	indiana	PROPN
inlawrev-3343	1	2	law	law	PROPN
inlawrev-3343	1	3	review	review	PROPN
inlawrev-3343	1	4	indiana	indiana	PROPN
inlawrev-3343	1	5	law	law	PROPN
inlawrev-3343	1	6	review	review	PROPN
inlawrev-3343	1	7	volume	volume	NOUN
inlawrev-3343	1	8	32	32	NUM
inlawrev-3343	1	9	1999	1999	NUM
inlawrev-3343	1	10	number	number	NOUN
inlawrev-3343	1	11	2	2	NUM
inlawrev-3343	1	12	articles	article	NOUN
inlawrev-3343	1	13	the	the	DET
inlawrev-3343	1	14	contingent	contingent	ADJ
inlawrev-3343	1	15	employee	employee	NOUN
inlawrev-3343	1	16	benefits	benefit	NOUN
inlawrev-3343	1	17	problem	problem	NOUN
inlawrev-3343	1	18	mark	mark	PROPN
inlawrev-3343	1	19	berger	berger	PROPN
inlawrev-3343	1	20	*	*	PUNCT
inlawrev-3343	1	21	americans	americans	PROPN
inlawrev-3343	1	22	have	have	AUX
inlawrev-3343	1	23	increasingly	increasingly	ADV
inlawrev-3343	1	24	come	come	VERB
inlawrev-3343	1	25	to	to	PART
inlawrev-3343	1	26	understand	understand	VERB
inlawrev-3343	1	27	the	the	DET
inlawrev-3343	1	28	central	central	ADJ
inlawrev-3343	1	29	role	role	NOUN
inlawrev-3343	1	30	that	that	PRON
inlawrev-3343	1	31	work	work	NOUN
inlawrev-3343	1	32	plays	play	VERB
inlawrev-3343	1	33	in	in	ADP
inlawrev-3343	1	34	adult	adult	NOUN
inlawrev-3343	1	35	life	life	NOUN
inlawrev-3343	1	36	.	.	PUNCT
inlawrev-3343	2	1	part	part	NOUN
inlawrev-3343	2	2	of	of	ADP
inlawrev-3343	2	3	that	that	DET
inlawrev-3343	2	4	role	role	NOUN
inlawrev-3343	2	5	is	be	AUX
inlawrev-3343	2	6	a	a	DET
inlawrev-3343	2	7	reflection	reflection	NOUN
inlawrev-3343	2	8	of	of	ADP
inlawrev-3343	2	9	the	the	DET
inlawrev-3343	2	10	self	self	NOUN
inlawrev-3343	2	11	-	-	PUNCT
inlawrev-3343	2	12	identity	identity	NOUN
inlawrev-3343	2	13	and	and	CCONJ
inlawrev-3343	2	14	social	social	ADJ
inlawrev-3343	2	15	associations	association	NOUN
inlawrev-3343	2	16	generated	generate	VERB
inlawrev-3343	2	17	by	by	ADP
inlawrev-3343	2	18	the	the	DET
inlawrev-3343	2	19	workplace	workplace	NOUN
inlawrev-3343	2	20	.	.	PUNCT
inlawrev-3343	3	1	individuals	individual	NOUN
inlawrev-3343	3	2	often	often	ADV
inlawrev-3343	3	3	define	define	VERB
inlawrev-3343	3	4	themselves	themselves	PRON
inlawrev-3343	3	5	by	by	ADP
inlawrev-3343	3	6	the	the	DET
inlawrev-3343	3	7	kind	kind	ADJ
inlawrev-3343	3	8	ofwork	ofwork	NOUN
inlawrev-3343	3	9	they	they	PRON
inlawrev-3343	3	10	perform	perform	VERB
inlawrev-3343	3	11	,	,	PUNCT
inlawrev-3343	3	12	and	and	CCONJ
inlawrev-3343	3	13	frequently	frequently	ADV
inlawrev-3343	3	14	form	form	VERB
inlawrev-3343	3	15	their	their	PRON
inlawrev-3343	3	16	closest	close	ADJ
inlawrev-3343	3	17	friendships	friendship	NOUN
inlawrev-3343	3	18	with	with	ADP
inlawrev-3343	3	19	workplace	workplace	ADJ
inlawrev-3343	3	20	colleagues.^	colleagues.^	NOUN
inlawrev-3343	3	21	perhaps	perhaps	ADV
inlawrev-3343	3	22	more	more	ADV
inlawrev-3343	3	23	central	central	ADJ
inlawrev-3343	3	24	,	,	PUNCT
inlawrev-3343	3	25	however	however	ADV
inlawrev-3343	3	26	,	,	PUNCT
inlawrev-3343	3	27	is	be	AUX
inlawrev-3343	3	28	the	the	DET
inlawrev-3343	3	29	economic	economic	ADJ
inlawrev-3343	3	30	role	role	NOUN
inlawrev-3343	3	31	of	of	ADP
inlawrev-3343	3	32	work	work	NOUN
inlawrev-3343	3	33	.	.	PUNCT
inlawrev-3343	4	1	simply	simply	ADV
inlawrev-3343	4	2	put	put	VERB
inlawrev-3343	4	3	,	,	PUNCT
inlawrev-3343	4	4	most	most	ADJ
inlawrev-3343	4	5	individuals	individual	NOUN
inlawrev-3343	4	6	look	look	VERB
inlawrev-3343	4	7	at	at	ADP
inlawrev-3343	4	8	work	work	NOUN
inlawrev-3343	4	9	as	as	ADP
inlawrev-3343	4	10	a	a	DET
inlawrev-3343	4	11	means	means	NOUN
inlawrev-3343	4	12	of	of	ADP
inlawrev-3343	4	13	securing	secure	VERB
inlawrev-3343	4	14	the	the	DET
inlawrev-3343	4	15	resources	resource	NOUN
inlawrev-3343	4	16	required	require	VERB
inlawrev-3343	4	17	to	to	PART
inlawrev-3343	4	18	purchase	purchase	VERB
inlawrev-3343	4	19	the	the	DET
inlawrev-3343	4	20	necessities	necessity	NOUN
inlawrev-3343	4	21	and	and	CCONJ
inlawrev-3343	4	22	luxuries	luxury	NOUN
inlawrev-3343	4	23	of	of	ADP
inlawrev-3343	4	24	life.^	life.^	NOUN
inlawrev-3343	4	25	obviously	obviously	ADV
inlawrev-3343	4	26	,	,	PUNCT
inlawrev-3343	4	27	the	the	PRON
inlawrev-3343	4	28	more	more	ADV
inlawrev-3343	4	29	a	a	DET
inlawrev-3343	4	30	worker	worker	NOUN
inlawrev-3343	4	31	earns	earn	VERB
inlawrev-3343	4	32	through	through	ADP
inlawrev-3343	4	33	employment	employment	NOUN
inlawrev-3343	4	34	,	,	PUNCT
inlawrev-3343	4	35	the	the	DET
inlawrev-3343	4	36	better	well	ADJ
inlawrev-3343	4	37	position	position	NOUN
inlawrev-3343	4	38	he	he	PRON
inlawrev-3343	4	39	or	or	CCONJ
inlawrev-3343	4	40	she	she	PRON
inlawrev-3343	4	41	is	be	AUX
inlawrev-3343	4	42	in	in	ADV
inlawrev-3343	4	43	to	to	PART
inlawrev-3343	4	44	succeed	succeed	VERB
inlawrev-3343	4	45	in	in	ADP
inlawrev-3343	4	46	the	the	DET
inlawrev-3343	4	47	marketplace	marketplace	NOUN
inlawrev-3343	4	48	as	as	ADP
inlawrev-3343	4	49	a	a	DET
inlawrev-3343	4	50	consumer	consumer	NOUN
inlawrev-3343	4	51	.	.	PUNCT
inlawrev-3343	5	1	higher	high	ADJ
inlawrev-3343	5	2	salaries	salary	NOUN
inlawrev-3343	5	3	are	be	AUX
inlawrev-3343	5	4	likely	likely	ADJ
inlawrev-3343	5	5	to	to	PART
inlawrev-3343	5	6	mean	mean	VERB
inlawrev-3343	5	7	better	well	ADJ
inlawrev-3343	5	8	housing	housing	NOUN
inlawrev-3343	5	9	,	,	PUNCT
inlawrev-3343	5	10	a	a	DET
inlawrev-3343	5	11	better	well	ADJ
inlawrev-3343	5	12	car	car	NOUN
inlawrev-3343	5	13	,	,	PUNCT
inlawrev-3343	5	14	more	more	ADJ
inlawrev-3343	5	15	entertainment	entertainment	NOUN
inlawrev-3343	5	16	and	and	CCONJ
inlawrev-3343	5	17	greater	great	ADJ
inlawrev-3343	5	18	economic	economic	ADJ
inlawrev-3343	5	19	security	security	NOUN
inlawrev-3343	5	20	.	.	PUNCT
inlawrev-3343	6	1	but	but	CCONJ
inlawrev-3343	6	2	at	at	ADP
inlawrev-3343	6	3	the	the	DET
inlawrev-3343	6	4	turn	turn	NOUN
inlawrev-3343	6	5	of	of	ADP
inlawrev-3343	6	6	the	the	DET
inlawrev-3343	6	7	century	century	NOUN
inlawrev-3343	6	8	,	,	PUNCT
inlawrev-3343	6	9	the	the	DET
inlawrev-3343	6	10	economic	economic	ADJ
inlawrev-3343	6	11	aspects	aspect	NOUN
inlawrev-3343	6	12	of	of	ADP
inlawrev-3343	6	13	work	work	NOUN
inlawrev-3343	6	14	have	have	AUX
inlawrev-3343	6	15	come	come	VERB
inlawrev-3343	6	16	to	to	PART
inlawrev-3343	6	17	mean	mean	VERB
inlawrev-3343	6	18	more	more	ADJ
inlawrev-3343	6	19	than	than	ADP
inlawrev-3343	6	20	simply	simply	ADV
inlawrev-3343	6	21	the	the	DET
inlawrev-3343	6	22	search	search	NOUN
inlawrev-3343	6	23	for	for	ADP
inlawrev-3343	6	24	a	a	DET
inlawrev-3343	6	25	higher	high	ADJ
inlawrev-3343	6	26	salary	salary	NOUN
inlawrev-3343	6	27	to	to	PART
inlawrev-3343	6	28	allow	allow	VERB
inlawrev-3343	6	29	for	for	ADP
inlawrev-3343	6	30	*	*	PROPN
inlawrev-3343	6	31	professor	professor	NOUN
inlawrev-3343	6	32	of	of	ADP
inlawrev-3343	6	33	law	law	NOUN
inlawrev-3343	6	34	,	,	PUNCT
inlawrev-3343	6	35	university	university	PROPN
inlawrev-3343	6	36	of	of	ADP
inlawrev-3343	6	37	missouri	missouri	PROPN
inlawrev-3343	6	38	—	—	PUNCT
inlawrev-3343	6	39	kansas	kansas	PROPN
inlawrev-3343	6	40	city	city	PROPN
inlawrev-3343	6	41	school	school	NOUN
inlawrev-3343	6	42	of	of	ADP
inlawrev-3343	6	43	law	law	NOUN
inlawrev-3343	6	44	.	.	PUNCT
inlawrev-3343	7	1	b.a	b.a	PROPN
inlawrev-3343	7	2	.	.	PROPN
inlawrev-3343	7	3	,	,	PUNCT
inlawrev-3343	7	4	1966	1966	NUM
inlawrev-3343	7	5	,	,	PUNCT
inlawrev-3343	7	6	columbia	columbia	PROPN
inlawrev-3343	7	7	;	;	PUNCT
inlawrev-3343	7	8	j.d	j.d	PROPN
inlawrev-3343	7	9	.	.	PROPN
inlawrev-3343	7	10	,	,	PUNCT
inlawrev-3343	7	11	1969	1969	NUM
inlawrev-3343	7	12	,	,	PUNCT
inlawrev-3343	7	13	yale	yale	PROPN
inlawrev-3343	7	14	law	law	PROPN
inlawrev-3343	7	15	school	school	NOUN
inlawrev-3343	7	16	.	.	PUNCT
inlawrev-3343	8	1	the	the	DET
inlawrev-3343	8	2	author	author	NOUN
inlawrev-3343	8	3	wishes	wish	VERB
inlawrev-3343	8	4	to	to	PART
inlawrev-3343	8	5	acknowledge	acknowledge	VERB
inlawrev-3343	8	6	the	the	DET
inlawrev-3343	8	7	valuable	valuable	ADJ
inlawrev-3343	8	8	research	research	NOUN
inlawrev-3343	8	9	assistance	assistance	NOUN
inlawrev-3343	8	10	provided	provide	VERB
inlawrev-3343	8	11	by	by	ADP
inlawrev-3343	8	12	maggie	maggie	NOUN
inlawrev-3343	8	13	neustadt	neustadt	NOUN
inlawrev-3343	8	14	and	and	CCONJ
inlawrev-3343	8	15	nicole	nicole	PROPN
inlawrev-3343	8	16	yarbrough	yarbrough	PROPN
inlawrev-3343	8	17	,	,	PUNCT
inlawrev-3343	8	18	third	third	ADJ
inlawrev-3343	8	19	year	year	NOUN
inlawrev-3343	8	20	law	law	NOUN
inlawrev-3343	8	21	students	student	NOUN
inlawrev-3343	8	22	at	at	ADP
inlawrev-3343	8	23	the	the	DET
inlawrev-3343	8	24	university	university	PROPN
inlawrev-3343	8	25	of	of	ADP
inlawrev-3343	8	26	missouri	missouri	PROPN
inlawrev-3343	8	27	—	—	PUNCT
inlawrev-3343	8	28	kansas	kansas	PROPN
inlawrev-3343	8	29	city	city	PROPN
inlawrev-3343	8	30	school	school	NOUN
inlawrev-3343	8	31	of	of	ADP
inlawrev-3343	8	32	law	law	NOUN
inlawrev-3343	8	33	.	.	PUNCT
inlawrev-3343	9	1	preparation	preparation	NOUN
inlawrev-3343	9	2	of	of	ADP
inlawrev-3343	9	3	this	this	DET
inlawrev-3343	9	4	article	article	NOUN
inlawrev-3343	9	5	was	be	AUX
inlawrev-3343	9	6	supported	support	VERB
inlawrev-3343	9	7	by	by	ADP
inlawrev-3343	9	8	a	a	DET
inlawrev-3343	9	9	grant	grant	NOUN
inlawrev-3343	9	10	from	from	ADP
inlawrev-3343	9	11	the	the	DET
inlawrev-3343	9	12	university	university	PROPN
inlawrev-3343	9	13	of	of	ADP
inlawrev-3343	9	14	missouri	missouri	PROPN
inlawrev-3343	9	15	—	—	PUNCT
inlawrev-3343	9	16	kansas	kansas	PROPN
inlawrev-3343	9	17	city	city	PROPN
inlawrev-3343	9	18	school	school	PROPN
inlawrev-3343	9	19	of	of	ADP
inlawrev-3343	9	20	law	law	NOUN
inlawrev-3343	9	21	research	research	NOUN
inlawrev-3343	9	22	fund	fund	NOUN
inlawrev-3343	9	23	.	.	PUNCT
inlawrev-3343	10	1	1	1	NUM
inlawrev-3343	10	2	.	.	PUNCT
inlawrev-3343	11	1	see	see	VERB
inlawrev-3343	11	2	glenn	glenn	PROPN
inlawrev-3343	11	3	burkins	burkins	PROPN
inlawrev-3343	11	4	,	,	PUNCT
inlawrev-3343	11	5	a	a	DET
inlawrev-3343	11	6	special	special	ADJ
inlawrev-3343	11	7	news	news	NOUN
inlawrev-3343	11	8	report	report	NOUN
inlawrev-3343	11	9	about	about	ADP
inlawrev-3343	11	10	life	life	NOUN
inlawrev-3343	11	11	on	on	ADP
inlawrev-3343	11	12	the	the	DET
inlawrev-3343	11	13	job	job	NOUN
inlawrev-3343	11	14	and	and	CCONJ
inlawrev-3343	11	15	trends	trend	NOUN
inlawrev-3343	11	16	taking	take	VERB
inlawrev-3343	11	17	shape	shape	NOUN
inlawrev-3343	11	18	there	there	ADV
inlawrev-3343	11	19	,	,	PUNCT
inlawrev-3343	11	20	wall	wall	PROPN
inlawrev-3343	11	21	.	.	PUNCT
inlawrev-3343	12	1	st	st	PROPN
inlawrev-3343	12	2	.	.	PROPN
inlawrev-3343	12	3	j.	j.	PROPN
inlawrev-3343	12	4	,	,	PUNCT
inlawrev-3343	12	5	nov	nov	PROPN
inlawrev-3343	12	6	.	.	PROPN
inlawrev-3343	12	7	4	4	NUM
inlawrev-3343	12	8	,	,	PUNCT
inlawrev-3343	12	9	1997	1997	NUM
inlawrev-3343	12	10	,	,	PUNCT
inlawrev-3343	12	11	at	at	ADP
inlawrev-3343	12	12	al	al	PROPN
inlawrev-3343	12	13	(	(	PUNCT
inlawrev-3343	12	14	reporting	report	VERB
inlawrev-3343	12	15	that	that	SCONJ
inlawrev-3343	12	16	employees	employee	NOUN
inlawrev-3343	12	17	say	say	VERB
inlawrev-3343	12	18	they	they	PRON
inlawrev-3343	12	19	are	be	AUX
inlawrev-3343	12	20	generally	generally	ADV
inlawrev-3343	12	21	happier	happy	ADJ
inlawrev-3343	12	22	and	and	CCONJ
inlawrev-3343	12	23	more	more	ADV
inlawrev-3343	12	24	productive	productive	ADJ
inlawrev-3343	12	25	when	when	SCONJ
inlawrev-3343	12	26	they	they	PRON
inlawrev-3343	12	27	have	have	VERB
inlawrev-3343	12	28	friendships	friendship	NOUN
inlawrev-3343	12	29	in	in	ADP
inlawrev-3343	12	30	the	the	DET
inlawrev-3343	12	31	workplace	workplace	NOUN
inlawrev-3343	12	32	)	)	PUNCT
inlawrev-3343	12	33	;	;	PUNCT
inlawrev-3343	12	34	jolie	jolie	PROPN
inlawrev-3343	12	35	solomon	solomon	PROPN
inlawrev-3343	12	36	,	,	PUNCT
inlawrev-3343	12	37	workplace	workplace	NOUN
inlawrev-3343	12	38	:	:	PUNCT
inlawrev-3343	12	39	love	love	NOUN
inlawrev-3343	12	40	at	at	ADP
inlawrev-3343	12	41	the	the	DET
inlawrev-3343	12	42	workplace	workplace	NOUN
inlawrev-3343	12	43	,	,	PUNCT
inlawrev-3343	12	44	but	but	CCONJ
inlawrev-3343	12	45	no	no	DET
inlawrev-3343	12	46	labor	labor	NOUN
inlawrev-3343	12	47	's	's	PART
inlawrev-3343	12	48	lost	lose	VERB
inlawrev-3343	12	49	,	,	PUNCT
inlawrev-3343	12	50	wall	wall	PROPN
inlawrev-3343	12	51	.	.	PUNCT
inlawrev-3343	12	52	st	st	PROPN
inlawrev-3343	12	53	.	.	PROPN
inlawrev-3343	12	54	j.	j.	PROPN
inlawrev-3343	12	55	,	,	PUNCT
inlawrev-3343	12	56	aug	aug	PROPN
inlawrev-3343	12	57	.	.	PROPN
inlawrev-3343	12	58	22	22	NUM
inlawrev-3343	12	59	,	,	PUNCT
inlawrev-3343	12	60	1990	1990	NUM
inlawrev-3343	12	61	,	,	PUNCT
inlawrev-3343	12	62	at	at	ADP
inlawrev-3343	12	63	bl	bl	PROPN
inlawrev-3343	12	64	(	(	PUNCT
inlawrev-3343	12	65	reporting	report	VERB
inlawrev-3343	12	66	on	on	ADP
inlawrev-3343	12	67	a	a	DET
inlawrev-3343	12	68	study	study	NOUN
inlawrev-3343	12	69	revealing	reveal	VERB
inlawrev-3343	12	70	that	that	SCONJ
inlawrev-3343	12	71	strong	strong	ADJ
inlawrev-3343	12	72	bonds	bond	NOUN
inlawrev-3343	12	73	and	and	CCONJ
inlawrev-3343	12	74	relationships	relationship	NOUN
inlawrev-3343	12	75	in	in	ADP
inlawrev-3343	12	76	the	the	DET
inlawrev-3343	12	77	workplace	workplace	NOUN
inlawrev-3343	12	78	help	help	VERB
inlawrev-3343	12	79	employees	employee	NOUN
inlawrev-3343	12	80	perform	perform	VERB
inlawrev-3343	12	81	their	their	PRON
inlawrev-3343	12	82	jobs	job	NOUN
inlawrev-3343	12	83	and	and	CCONJ
inlawrev-3343	12	84	enliven	enliven	VERB
inlawrev-3343	12	85	the	the	DET
inlawrev-3343	12	86	atmosphere	atmosphere	NOUN
inlawrev-3343	12	87	for	for	ADP
inlawrev-3343	12	88	their	their	PRON
inlawrev-3343	12	89	co	co	NOUN
inlawrev-3343	12	90	-	-	NOUN
inlawrev-3343	12	91	workers	worker	NOUN
inlawrev-3343	12	92	;	;	PUNCT
inlawrev-3343	12	93	most	most	ADJ
inlawrev-3343	12	94	of	of	ADP
inlawrev-3343	12	95	the	the	DET
inlawrev-3343	12	96	respondents	respondent	NOUN
inlawrev-3343	12	97	surveyed	survey	VERB
inlawrev-3343	12	98	indicated	indicate	VERB
inlawrev-3343	12	99	that	that	SCONJ
inlawrev-3343	12	100	these	these	DET
inlawrev-3343	12	101	relationships	relationship	NOUN
inlawrev-3343	12	102	made	make	VERB
inlawrev-3343	12	103	them	they	PRON
inlawrev-3343	12	104	more	more	ADV
inlawrev-3343	12	105	creative	creative	ADJ
inlawrev-3343	12	106	,	,	PUNCT
inlawrev-3343	12	107	productive	productive	ADJ
inlawrev-3343	12	108	and	and	CCONJ
inlawrev-3343	12	109	happy	happy	ADJ
inlawrev-3343	12	110	)	)	PUNCT
inlawrev-3343	12	111	.	.	PUNCT
inlawrev-3343	13	1	2	2	X
inlawrev-3343	13	2	.	.	X
inlawrev-3343	13	3	an	an	DET
inlawrev-3343	13	4	indication	indication	NOUN
inlawrev-3343	13	5	of	of	ADP
inlawrev-3343	13	6	the	the	DET
inlawrev-3343	13	7	critical	critical	ADJ
inlawrev-3343	13	8	importance	importance	NOUN
inlawrev-3343	13	9	of	of	ADP
inlawrev-3343	13	10	earnings	earning	NOUN
inlawrev-3343	13	11	from	from	ADP
inlawrev-3343	13	12	work	work	NOUN
inlawrev-3343	13	13	to	to	ADP
inlawrev-3343	13	14	the	the	DET
inlawrev-3343	13	15	economic	economic	ADJ
inlawrev-3343	13	16	wellbeing	wellbeing	NOUN
inlawrev-3343	13	17	of	of	ADP
inlawrev-3343	13	18	americans	americans	PROPN
inlawrev-3343	13	19	is	be	AUX
inlawrev-3343	13	20	the	the	DET
inlawrev-3343	13	21	increasing	increase	VERB
inlawrev-3343	13	22	number	number	NOUN
inlawrev-3343	13	23	of	of	ADP
inlawrev-3343	13	24	families	family	NOUN
inlawrev-3343	13	25	who	who	PRON
inlawrev-3343	13	26	depend	depend	VERB
inlawrev-3343	13	27	upon	upon	SCONJ
inlawrev-3343	13	28	multiple	multiple	ADJ
inlawrev-3343	13	29	wage	wage	NOUN
inlawrev-3343	13	30	earners	earner	NOUN
inlawrev-3343	13	31	.	.	PUNCT
inlawrev-3343	14	1	the	the	DET
inlawrev-3343	14	2	bureau	bureau	PROPN
inlawrev-3343	14	3	of	of	ADP
inlawrev-3343	14	4	labor	labor	PROPN
inlawrev-3343	14	5	statistics	statistic	NOUN
inlawrev-3343	14	6	reported	report	VERB
inlawrev-3343	14	7	that	that	SCONJ
inlawrev-3343	14	8	in	in	ADP
inlawrev-3343	14	9	1996	1996	NUM
inlawrev-3343	14	10	more	more	ADJ
inlawrev-3343	14	11	than	than	ADP
inlawrev-3343	14	12	half	half	NOUN
inlawrev-3343	14	13	of	of	ADP
inlawrev-3343	14	14	all	all	DET
inlawrev-3343	14	15	families	family	NOUN
inlawrev-3343	14	16	had	have	VERB
inlawrev-3343	14	17	a	a	DET
inlawrev-3343	14	18	husband	husband	NOUN
inlawrev-3343	14	19	and	and	CCONJ
inlawrev-3343	14	20	wife	wife	NOUN
inlawrev-3343	14	21	both	both	CCONJ
inlawrev-3343	14	22	working	work	VERB
inlawrev-3343	14	23	,	,	PUNCT
inlawrev-3343	14	24	a	a	DET
inlawrev-3343	14	25	figure	figure	NOUN
inlawrev-3343	14	26	which	which	PRON
inlawrev-3343	14	27	was	be	AUX
inlawrev-3343	14	28	nearly	nearly	ADV
inlawrev-3343	14	29	three	three	NUM
inlawrev-3343	14	30	times	time	NOUN
inlawrev-3343	14	31	that	that	PRON
inlawrev-3343	14	32	of	of	ADP
inlawrev-3343	14	33	"	"	PUNCT
inlawrev-3343	14	34	traditional	traditional	ADJ
inlawrev-3343	14	35	"	"	PUNCT
inlawrev-3343	14	36	families	family	NOUN
inlawrev-3343	14	37	in	in	ADP
inlawrev-3343	14	38	which	which	PRON
inlawrev-3343	14	39	only	only	ADV
inlawrev-3343	14	40	the	the	DET
inlawrev-3343	14	41	husband	husband	NOUN
inlawrev-3343	14	42	worked	work	VERB
inlawrev-3343	14	43	.	.	PUNCT
inlawrev-3343	15	1	bureau	bureau	PROPN
inlawrev-3343	15	2	of	of	ADP
inlawrev-3343	15	3	labor	labor	PROPN
inlawrev-3343	15	4	statistics	statistic	NOUN
inlawrev-3343	15	5	,	,	PUNCT
inlawrev-3343	15	6	u.	u.	PROPN
inlawrev-3343	15	7	s.	s.	PROPN
inlawrev-3343	15	8	dep't	dep't	PROPN
inlawrev-3343	15	9	of	of	ADP
inlawrev-3343	15	10	labor	labor	NOUN
inlawrev-3343	15	11	,	,	PUNCT
inlawrev-3343	15	12	employment	employment	NOUN
inlawrev-3343	15	13	characteristics	characteristic	NOUN
inlawrev-3343	15	14	of	of	ADP
inlawrev-3343	15	15	families	family	NOUN
inlawrev-3343	15	16	summary	summary	VERB
inlawrev-3343	15	17	1	1	NUM
inlawrev-3343	15	18	(	(	PUNCT
inlawrev-3343	15	19	may	may	PROPN
inlawrev-3343	15	20	21	21	NUM
inlawrev-3343	15	21	,	,	PUNCT
inlawrev-3343	15	22	1998	1998	NUM
inlawrev-3343	15	23	)	)	PUNCT
inlawrev-3343	15	24	(	(	PUNCT
inlawrev-3343	15	25	visited	visit	VERB
inlawrev-3343	15	26	nov	nov	PROPN
inlawrev-3343	15	27	.	.	PROPN
inlawrev-3343	15	28	1	1	NUM
inlawrev-3343	15	29	,	,	PUNCT
inlawrev-3343	15	30	1998	1998	NUM
inlawrev-3343	15	31	)	)	PUNCT
inlawrev-3343	16	1	<	<	X
inlawrev-3343	16	2	http://stats.bls.gov/news.release/famee.t02.htm	http://stats.bls.gov/news.release/famee.t02.htm	X
inlawrev-3343	16	3	>	>	X
inlawrev-3343	17	1	[	[	X
inlawrev-3343	17	2	hereinafter	hereinafter	NOUN
inlawrev-3343	17	3	bureau	bureau	NOUN
inlawrev-3343	17	4	of	of	ADP
inlawrev-3343	17	5	labor	labor	PROPN
inlawrev-3343	17	6	statistics	statistic	NOUN
inlawrev-3343	17	7	i	i	PRON
inlawrev-3343	17	8	]	]	PUNCT
inlawrev-3343	17	9	.	.	PUNCT
inlawrev-3343	18	1	see	see	VERB
inlawrev-3343	18	2	also	also	ADV
inlawrev-3343	18	3	more	more	ADJ
inlawrev-3343	18	4	families	family	NOUN
inlawrev-3343	18	5	have	have	VERB
inlawrev-3343	18	6	two	two	NUM
inlawrev-3343	18	7	incomes	income	NOUN
inlawrev-3343	18	8	,	,	PUNCT
inlawrev-3343	18	9	bls	bls	PROPN
inlawrev-3343	18	10	says	say	VERB
inlawrev-3343	18	11	,	,	PUNCT
inlawrev-3343	18	12	158	158	NUM
inlawrev-3343	18	13	lab	lab	NOUN
inlawrev-3343	18	14	.	.	PUNCT
inlawrev-3343	19	1	rel	rel	PROPN
inlawrev-3343	19	2	.	.	PUNCT
inlawrev-3343	20	1	rep	rep	PROPN
inlawrev-3343	20	2	.	.	PROPN
inlawrev-3343	20	3	(	(	PUNCT
inlawrev-3343	20	4	bna	bna	PROPN
inlawrev-3343	20	5	)	)	PUNCT
inlawrev-3343	20	6	147	147	NUM
inlawrev-3343	20	7	(	(	PUNCT
inlawrev-3343	20	8	june	june	PROPN
inlawrev-3343	20	9	1	1	NUM
inlawrev-3343	20	10	,	,	PUNCT
inlawrev-3343	20	11	1998	1998	NUM
inlawrev-3343	20	12	)	)	PUNCT
inlawrev-3343	20	13	.	.	PUNCT
inlawrev-3343	21	1	in	in	ADP
inlawrev-3343	21	2	1947	1947	NUM
inlawrev-3343	21	3	,	,	PUNCT
inlawrev-3343	21	4	just	just	ADV
inlawrev-3343	21	5	over	over	ADP
inlawrev-3343	21	6	one	one	NUM
inlawrev-3343	21	7	third	third	NOUN
inlawrev-3343	21	8	of	of	ADP
inlawrev-3343	21	9	american	american	ADJ
inlawrev-3343	21	10	families	family	NOUN
inlawrev-3343	21	11	had	have	VERB
inlawrev-3343	21	12	two	two	NUM
inlawrev-3343	21	13	wage	wage	NOUN
inlawrev-3343	21	14	earners	earner	NOUN
inlawrev-3343	21	15	compared	compare	VERB
inlawrev-3343	21	16	to	to	ADP
inlawrev-3343	21	17	57	57	NUM
inlawrev-3343	21	18	%	%	NOUN
inlawrev-3343	21	19	in	in	ADP
inlawrev-3343	21	20	1994	1994	NUM
inlawrev-3343	21	21	.	.	PUNCT
inlawrev-3343	22	1	these	these	DET
inlawrev-3343	22	2	two	two	NUM
inlawrev-3343	22	3	-	-	PUNCT
inlawrev-3343	22	4	wage	wage	NOUN
inlawrev-3343	22	5	families	family	NOUN
inlawrev-3343	22	6	averaged	average	VERB
inlawrev-3343	22	7	an	an	DET
inlawrev-3343	22	8	income	income	NOUN
inlawrev-3343	22	9	80	80	NUM
inlawrev-3343	22	10	%	%	NOUN
inlawrev-3343	22	11	higher	high	ADJ
inlawrev-3343	22	12	than	than	ADP
inlawrev-3343	22	13	single	single	ADJ
inlawrev-3343	22	14	-	-	PUNCT
inlawrev-3343	22	15	worker	worker	NOUN
inlawrev-3343	22	16	families	family	NOUN
inlawrev-3343	22	17	.	.	PUNCT
inlawrev-3343	23	1	see	see	VERB
inlawrev-3343	23	2	where	where	SCONJ
inlawrev-3343	23	3	both	both	DET
inlawrev-3343	23	4	spouses	spouse	NOUN
inlawrev-3343	23	5	work	work	VERB
inlawrev-3343	23	6	,	,	PUNCT
inlawrev-3343	23	7	u.s	u.s	PROPN
inlawrev-3343	23	8	.	.	PROPN
inlawrev-3343	23	9	news	news	PROPN
inlawrev-3343	23	10	&	&	CCONJ
inlawrev-3343	23	11	world	world	PROPN
inlawrev-3343	23	12	rep	rep	PROPN
inlawrev-3343	23	13	.	.	PROPN
inlawrev-3343	23	14	,	,	PUNCT
inlawrev-3343	23	15	aug	aug	PROPN
inlawrev-3343	23	16	.	.	PROPN
inlawrev-3343	23	17	19	19	NUM
inlawrev-3343	23	18	,	,	PUNCT
inlawrev-3343	23	19	1996	1996	NUM
inlawrev-3343	23	20	,	,	PUNCT
inlawrev-3343	23	21	at	at	ADP
inlawrev-3343	23	22	13	13	NUM
inlawrev-3343	23	23	.	.	SYM
inlawrev-3343	23	24	302	302	NUM
inlawrev-3343	23	25	indiana	indiana	PROPN
inlawrev-3343	23	26	law	law	PROPN
inlawrev-3343	23	27	review	review	NOUN
inlawrev-3343	24	1	[	[	X
inlawrev-3343	24	2	vol	vol	NOUN
inlawrev-3343	24	3	.	.	PUNCT
inlawrev-3343	25	1	32:301	32:301	NUM
inlawrev-3343	25	2	more	more	ADJ
inlawrev-3343	25	3	and	and	CCONJ
inlawrev-3343	25	4	better	well	ADJ
inlawrev-3343	25	5	quality	quality	NOUN
inlawrev-3343	25	6	purchases	purchase	NOUN
inlawrev-3343	25	7	.	.	PUNCT
inlawrev-3343	26	1	the	the	DET
inlawrev-3343	26	2	workplace	workplace	NOUN
inlawrev-3343	26	3	has	have	AUX
inlawrev-3343	26	4	also	also	ADV
inlawrev-3343	26	5	become	become	VERB
inlawrev-3343	26	6	the	the	DET
inlawrev-3343	26	7	focal	focal	ADJ
inlawrev-3343	26	8	point	point	NOUN
inlawrev-3343	26	9	for	for	ADP
inlawrev-3343	26	10	securing	secure	VERB
inlawrev-3343	26	11	a	a	DET
inlawrev-3343	26	12	number	number	NOUN
inlawrev-3343	26	13	of	of	ADP
inlawrev-3343	26	14	critical	critical	ADJ
inlawrev-3343	26	15	and	and	CCONJ
inlawrev-3343	26	16	often	often	ADV
inlawrev-3343	26	17	expensive	expensive	ADJ
inlawrev-3343	26	18	employment	employment	NOUN
inlawrev-3343	26	19	-	-	PUNCT
inlawrev-3343	26	20	related	relate	VERB
inlawrev-3343	26	21	benefits	benefit	NOUN
inlawrev-3343	26	22	.	.	PUNCT
inlawrev-3343	27	1	these	these	DET
inlawrev-3343	27	2	benefits	benefit	NOUN
inlawrev-3343	27	3	include	include	VERB
inlawrev-3343	27	4	such	such	ADJ
inlawrev-3343	27	5	essentials	essential	NOUN
inlawrev-3343	27	6	as	as	ADP
inlawrev-3343	27	7	health	health	NOUN
inlawrev-3343	27	8	insurance	insurance	NOUN
inlawrev-3343	27	9	and	and	CCONJ
inlawrev-3343	27	10	pensions	pension	NOUN
inlawrev-3343	27	11	,	,	PUNCT
inlawrev-3343	27	12	and	and	CCONJ
inlawrev-3343	27	13	in	in	ADP
inlawrev-3343	27	14	some	some	DET
inlawrev-3343	27	15	employment	employment	NOUN
inlawrev-3343	27	16	settings	setting	NOUN
inlawrev-3343	27	17	,	,	PUNCT
inlawrev-3343	27	18	the	the	DET
inlawrev-3343	27	19	chance	chance	NOUN
inlawrev-3343	27	20	to	to	PART
inlawrev-3343	27	21	participate	participate	VERB
inlawrev-3343	27	22	in	in	ADP
inlawrev-3343	27	23	the	the	DET
inlawrev-3343	27	24	employer	employer	NOUN
inlawrev-3343	27	25	's	's	PART
inlawrev-3343	27	26	financial	financial	ADJ
inlawrev-3343	27	27	success	success	NOUN
inlawrev-3343	27	28	through	through	ADP
inlawrev-3343	27	29	employee	employee	NOUN
inlawrev-3343	27	30	stock	stock	NOUN
inlawrev-3343	27	31	purchase	purchase	NOUN
inlawrev-3343	27	32	plans	plan	NOUN
inlawrev-3343	27	33	.	.	PUNCT
inlawrev-3343	28	1	while	while	SCONJ
inlawrev-3343	28	2	workplace	workplace	NOUN
inlawrev-3343	28	3	benefits	benefit	NOUN
inlawrev-3343	28	4	such	such	ADJ
inlawrev-3343	28	5	as	as	ADP
inlawrev-3343	28	6	pensions	pension	NOUN
inlawrev-3343	28	7	,	,	PUNCT
inlawrev-3343	28	8	health	health	NOUN
inlawrev-3343	28	9	insurance	insurance	NOUN
inlawrev-3343	28	10	and	and	CCONJ
inlawrev-3343	28	11	stock	stock	NOUN
inlawrev-3343	28	12	purchase	purchase	NOUN
inlawrev-3343	28	13	plans	plan	NOUN
inlawrev-3343	28	14	might	might	AUX
inlawrev-3343	28	15	not	not	PART
inlawrev-3343	28	16	have	have	AUX
inlawrev-3343	28	17	been	be	AUX
inlawrev-3343	28	18	common	common	ADJ
inlawrev-3343	28	19	or	or	CCONJ
inlawrev-3343	28	20	considered	consider	VERB
inlawrev-3343	28	21	critical	critical	ADJ
inlawrev-3343	28	22	to	to	ADP
inlawrev-3343	28	23	employees	employee	NOUN
inlawrev-3343	28	24	in	in	ADP
inlawrev-3343	28	25	the	the	DET
inlawrev-3343	28	26	early	early	ADJ
inlawrev-3343	28	27	part	part	NOUN
inlawrev-3343	28	28	of	of	ADP
inlawrev-3343	28	29	the	the	DET
inlawrev-3343	28	30	twentieth	twentieth	ADJ
inlawrev-3343	28	31	century	century	NOUN
inlawrev-3343	28	32	,	,	PUNCT
inlawrev-3343	28	33	this	this	PRON
inlawrev-3343	28	34	is	be	AUX
inlawrev-3343	28	35	no	no	ADV
inlawrev-3343	28	36	longer	long	ADV
inlawrev-3343	28	37	the	the	DET
inlawrev-3343	28	38	case	case	NOUN
inlawrev-3343	28	39	in	in	ADP
inlawrev-3343	28	40	contemporary	contemporary	ADJ
inlawrev-3343	28	41	american	american	ADJ
inlawrev-3343	28	42	society	society	NOUN
inlawrev-3343	28	43	.	.	PUNCT
inlawrev-3343	29	1	americans	americans	PROPN
inlawrev-3343	29	2	are	be	AUX
inlawrev-3343	29	3	now	now	ADV
inlawrev-3343	29	4	living	live	VERB
inlawrev-3343	29	5	longer	long	ADV
inlawrev-3343	29	6	,	,	PUNCT
inlawrev-3343	29	7	and	and	CCONJ
inlawrev-3343	29	8	it	it	PRON
inlawrev-3343	29	9	has	have	AUX
inlawrev-3343	29	10	therefore	therefore	ADV
inlawrev-3343	29	11	become	become	VERB
inlawrev-3343	29	12	increasingly	increasingly	ADV
inlawrev-3343	29	13	important	important	ADJ
inlawrev-3343	29	14	for	for	SCONJ
inlawrev-3343	29	15	them	they	PRON
inlawrev-3343	29	16	to	to	PART
inlawrev-3343	29	17	secure	secure	VERB
inlawrev-3343	29	18	a	a	DET
inlawrev-3343	29	19	source	source	NOUN
inlawrev-3343	29	20	of	of	ADP
inlawrev-3343	29	21	income	income	NOUN
inlawrev-3343	29	22	after	after	ADP
inlawrev-3343	29	23	the	the	DET
inlawrev-3343	29	24	conclusion	conclusion	NOUN
inlawrev-3343	29	25	of	of	ADP
inlawrev-3343	29	26	their	their	PRON
inlawrev-3343	29	27	work	work	NOUN
inlawrev-3343	29	28	careers.^	careers.^	NOUN
inlawrev-3343	29	29	at	at	ADP
inlawrev-3343	29	30	the	the	DET
inlawrev-3343	29	31	same	same	ADJ
inlawrev-3343	29	32	time	time	NOUN
inlawrev-3343	29	33	,	,	PUNCT
inlawrev-3343	29	34	medical	medical	ADJ
inlawrev-3343	29	35	costs	cost	NOUN
inlawrev-3343	29	36	have	have	AUX
inlawrev-3343	29	37	growoi	growoi	VERB
inlawrev-3343	29	38	so	so	ADV
inlawrev-3343	29	39	rapidly	rapidly	ADV
inlawrev-3343	29	40	that	that	SCONJ
inlawrev-3343	29	41	the	the	DET
inlawrev-3343	29	42	lack	lack	NOUN
inlawrev-3343	29	43	of	of	ADP
inlawrev-3343	29	44	health	health	NOUN
inlawrev-3343	29	45	insurance	insurance	NOUN
inlawrev-3343	29	46	can	can	AUX
inlawrev-3343	29	47	mean	mean	VERB
inlawrev-3343	29	48	the	the	DET
inlawrev-3343	29	49	inability	inability	NOUN
inlawrev-3343	29	50	to	to	PART
inlawrev-3343	29	51	secure	secure	VERB
inlawrev-3343	29	52	needed	need	VERB
inlawrev-3343	29	53	medical	medical	ADJ
inlawrev-3343	29	54	assistance	assistance	NOUN
inlawrev-3343	29	55	.	.	PUNCT
inlawrev-3343	29	56	'	'	PUNCT
inlawrev-3343	30	1	*	*	PUNCT
inlawrev-3343	30	2	stock	stock	NOUN
inlawrev-3343	30	3	purchase	purchase	NOUN
inlawrev-3343	30	4	plans	plan	NOUN
inlawrev-3343	30	5	,	,	PUNCT
inlawrev-3343	30	6	although	although	SCONJ
inlawrev-3343	30	7	less	less	ADV
inlawrev-3343	30	8	widespread	widespread	ADJ
inlawrev-3343	30	9	,	,	PUNCT
inlawrev-3343	30	10	have	have	AUX
inlawrev-3343	30	11	nevertheless	nevertheless	ADV
inlawrev-3343	30	12	become	become	VERB
inlawrev-3343	30	13	a	a	DET
inlawrev-3343	30	14	source	source	NOUN
inlawrev-3343	30	15	of	of	ADP
inlawrev-3343	30	16	wealth	wealth	NOUN
inlawrev-3343	30	17	creation	creation	NOUN
inlawrev-3343	30	18	for	for	ADP
inlawrev-3343	30	19	many	many	ADJ
inlawrev-3343	30	20	employees,^	employees,^	NOUN
inlawrev-3343	30	21	and	and	CCONJ
inlawrev-3343	30	22	3	3	NUM
inlawrev-3343	30	23	.	.	X
inlawrev-3343	31	1	a	a	DET
inlawrev-3343	31	2	male	male	NOUN
inlawrev-3343	31	3	aged	aged	ADJ
inlawrev-3343	31	4	65	65	NUM
inlawrev-3343	31	5	will	will	AUX
inlawrev-3343	31	6	have	have	VERB
inlawrev-3343	31	7	a	a	DET
inlawrev-3343	31	8	life	life	NOUN
inlawrev-3343	31	9	expectancy	expectancy	NOUN
inlawrev-3343	31	10	of	of	ADP
inlawrev-3343	31	11	20.5	20.5	NUM
inlawrev-3343	31	12	years	year	NOUN
inlawrev-3343	31	13	in	in	ADP
inlawrev-3343	31	14	the	the	DET
inlawrev-3343	31	15	year	year	NOUN
inlawrev-3343	31	16	2000	2000	NUM
inlawrev-3343	31	17	,	,	PUNCT
inlawrev-3343	31	18	compared	compare	VERB
inlawrev-3343	31	19	to	to	ADP
inlawrev-3343	31	20	17.8	17.8	NUM
inlawrev-3343	31	21	years	year	NOUN
inlawrev-3343	31	22	in	in	ADP
inlawrev-3343	31	23	1983	1983	NUM
inlawrev-3343	31	24	and	and	CCONJ
inlawrev-3343	31	25	19.3	19.3	NUM
inlawrev-3343	31	26	years	year	NOUN
inlawrev-3343	31	27	in	in	ADP
inlawrev-3343	31	28	1989	1989	NUM
inlawrev-3343	31	29	.	.	PUNCT
inlawrev-3343	32	1	see	see	VERB
inlawrev-3343	32	2	john	john	PROPN
inlawrev-3343	32	3	m.	m.	PROPN
inlawrev-3343	32	4	bragg	bragg	PROPN
inlawrev-3343	32	5	,	,	PUNCT
inlawrev-3343	32	6	new	new	ADJ
inlawrev-3343	32	7	mortality	mortality	NOUN
inlawrev-3343	32	8	table	table	NOUN
inlawrev-3343	32	9	shows	show	VERB
inlawrev-3343	32	10	up	up	ADP
inlawrev-3343	32	11	on	on	ADP
inlawrev-3343	32	12	annuity	annuity	NOUN
inlawrev-3343	32	13	block	block	NOUN
inlawrev-3343	32	14	,	,	PUNCT
inlawrev-3343	32	15	nat'l	nat'l	NOUN
inlawrev-3343	32	16	underwriter	underwriter	NOUN
inlawrev-3343	32	17	life	life	NOUN
inlawrev-3343	32	18	and	and	CCONJ
inlawrev-3343	32	19	health	health	NOUN
inlawrev-3343	32	20	-	-	PUNCT
inlawrev-3343	32	21	fin	fin	NOUN
inlawrev-3343	32	22	.	.	PUNCT
inlawrev-3343	33	1	servs	servs	PROPN
inlawrev-3343	33	2	.	.	PUNCT
inlawrev-3343	34	1	ed	ed	NOUN
inlawrev-3343	34	2	.	.	PROPN
inlawrev-3343	34	3	,	,	PUNCT
inlawrev-3343	34	4	jan	jan	PROPN
inlawrev-3343	34	5	.	.	PROPN
inlawrev-3343	34	6	20	20	NUM
inlawrev-3343	34	7	,	,	PUNCT
inlawrev-3343	34	8	1997	1997	NUM
inlawrev-3343	34	9	,	,	PUNCT
inlawrev-3343	34	10	af	af	PROPN
inlawrev-3343	34	11	8	8	NUM
inlawrev-3343	34	12	.	.	PUNCT
inlawrev-3343	35	1	social	social	ADJ
inlawrev-3343	35	2	security	security	NOUN
inlawrev-3343	35	3	has	have	AUX
inlawrev-3343	35	4	been	be	AUX
inlawrev-3343	35	5	a	a	DET
inlawrev-3343	35	6	major	major	ADJ
inlawrev-3343	35	7	source	source	NOUN
inlawrev-3343	35	8	of	of	ADP
inlawrev-3343	35	9	post	post	ADJ
inlawrev-3343	35	10	-	-	ADJ
inlawrev-3343	35	11	retirement	retirement	ADJ
inlawrev-3343	35	12	income	income	NOUN
inlawrev-3343	35	13	,	,	PUNCT
inlawrev-3343	35	14	but	but	CCONJ
inlawrev-3343	35	15	the	the	DET
inlawrev-3343	35	16	upcoming	upcoming	ADJ
inlawrev-3343	35	17	retirement	retirement	NOUN
inlawrev-3343	35	18	of	of	ADP
inlawrev-3343	35	19	the	the	DET
inlawrev-3343	35	20	baby	baby	NOUN
inlawrev-3343	35	21	-	-	PUNCT
inlawrev-3343	35	22	boom	boom	NOUN
inlawrev-3343	35	23	generation	generation	NOUN
inlawrev-3343	35	24	will	will	AUX
inlawrev-3343	35	25	require	require	VERB
inlawrev-3343	35	26	significant	significant	ADJ
inlawrev-3343	35	27	changes	change	NOUN
inlawrev-3343	35	28	in	in	ADP
inlawrev-3343	35	29	the	the	DET
inlawrev-3343	35	30	system	system	NOUN
inlawrev-3343	35	31	if	if	SCONJ
inlawrev-3343	35	32	it	it	PRON
inlawrev-3343	35	33	is	be	AUX
inlawrev-3343	35	34	to	to	PART
inlawrev-3343	35	35	survive	survive	VERB
inlawrev-3343	35	36	.	.	PUNCT
inlawrev-3343	36	1	younger	young	ADJ
inlawrev-3343	36	2	workers	worker	NOUN
inlawrev-3343	36	3	frequently	frequently	ADV
inlawrev-3343	36	4	express	express	VERB
inlawrev-3343	36	5	doubt	doubt	NOUN
inlawrev-3343	36	6	that	that	SCONJ
inlawrev-3343	36	7	the	the	DET
inlawrev-3343	36	8	system	system	NOUN
inlawrev-3343	36	9	will	will	AUX
inlawrev-3343	36	10	be	be	AUX
inlawrev-3343	36	11	available	available	ADJ
inlawrev-3343	36	12	for	for	ADP
inlawrev-3343	36	13	them	they	PRON
inlawrev-3343	36	14	when	when	SCONJ
inlawrev-3343	36	15	their	their	PRON
inlawrev-3343	36	16	turn	turn	NOUN
inlawrev-3343	36	17	to	to	PART
inlawrev-3343	36	18	retire	retire	VERB
inlawrev-3343	36	19	arrives	arrive	NOUN
inlawrev-3343	36	20	.	.	PUNCT
inlawrev-3343	37	1	unless	unless	SCONJ
inlawrev-3343	37	2	the	the	DET
inlawrev-3343	37	3	social	social	ADJ
inlawrev-3343	37	4	security	security	NOUN
inlawrev-3343	37	5	program	program	NOUN
inlawrev-3343	37	6	is	be	AUX
inlawrev-3343	37	7	changed	change	VERB
inlawrev-3343	37	8	,	,	PUNCT
inlawrev-3343	37	9	by	by	ADP
inlawrev-3343	37	10	2029	2029	NUM
inlawrev-3343	37	11	it	it	PRON
inlawrev-3343	37	12	will	will	AUX
inlawrev-3343	37	13	have	have	VERB
inlawrev-3343	37	14	a	a	DET
inlawrev-3343	37	15	deficit	deficit	NOUN
inlawrev-3343	37	16	of	of	ADP
inlawrev-3343	37	17	nearly	nearly	ADV
inlawrev-3343	37	18	$	$	SYM
inlawrev-3343	37	19	200	200	NUM
inlawrev-3343	37	20	billion	billion	NUM
inlawrev-3343	37	21	a	a	DET
inlawrev-3343	37	22	year	year	NOUN
inlawrev-3343	37	23	(	(	PUNCT
inlawrev-3343	37	24	in	in	ADP
inlawrev-3343	37	25	1996	1996	NUM
inlawrev-3343	37	26	dollars	dollar	NOUN
inlawrev-3343	37	27	)	)	PUNCT
inlawrev-3343	37	28	,	,	PUNCT
inlawrev-3343	37	29	with	with	ADP
inlawrev-3343	37	30	payroll	payroll	NOUN
inlawrev-3343	37	31	taxes	taxis	NOUN
inlawrev-3343	37	32	able	able	ADJ
inlawrev-3343	37	33	to	to	PART
inlawrev-3343	37	34	cover	cover	VERB
inlawrev-3343	37	35	only	only	ADV
inlawrev-3343	37	36	77	77	NUM
inlawrev-3343	37	37	%	%	NOUN
inlawrev-3343	37	38	of	of	ADP
inlawrev-3343	37	39	benefits	benefit	NOUN
inlawrev-3343	37	40	.	.	PUNCT
inlawrev-3343	38	1	see	see	VERB
inlawrev-3343	38	2	barry	barry	PROPN
inlawrev-3343	38	3	rehfeld	rehfeld	PROPN
inlawrev-3343	38	4	,	,	PUNCT
inlawrev-3343	38	5	fixing	fix	VERB
inlawrev-3343	38	6	social	social	ADJ
inlawrev-3343	38	7	security	security	NOUN
inlawrev-3343	38	8	,	,	PUNCT
inlawrev-3343	38	9	institutional	institutional	ADJ
inlawrev-3343	38	10	investor	investor	NOUN
inlawrev-3343	38	11	,	,	PUNCT
inlawrev-3343	38	12	dec	dec	PROPN
inlawrev-3343	38	13	.	.	PROPN
inlawrev-3343	38	14	1996	1996	NUM
inlawrev-3343	38	15	,	,	PUNCT
inlawrev-3343	38	16	at	at	ADP
inlawrev-3343	38	17	82	82	NUM
inlawrev-3343	38	18	.	.	PUNCT
inlawrev-3343	39	1	reform	reform	NOUN
inlawrev-3343	39	2	proposals	proposal	NOUN
inlawrev-3343	39	3	include	include	VERB
inlawrev-3343	39	4	permitting	permit	VERB
inlawrev-3343	39	5	individuals	individual	NOUN
inlawrev-3343	39	6	to	to	PART
inlawrev-3343	39	7	invest	invest	VERB
inlawrev-3343	39	8	some	some	PRON
inlawrev-3343	39	9	of	of	ADP
inlawrev-3343	39	10	their	their	PRON
inlawrev-3343	39	11	social	social	ADJ
inlawrev-3343	39	12	security	security	NOUN
inlawrev-3343	39	13	contributions	contribution	NOUN
inlawrev-3343	39	14	in	in	ADP
inlawrev-3343	39	15	the	the	DET
inlawrev-3343	39	16	equity	equity	NOUN
inlawrev-3343	39	17	market	market	NOUN
inlawrev-3343	39	18	.	.	PUNCT
inlawrev-3343	40	1	see	see	VERB
inlawrev-3343	40	2	christopher	christopher	PROPN
inlawrev-3343	40	3	georges	georges	PROPN
inlawrev-3343	40	4	,	,	PUNCT
inlawrev-3343	40	5	overhaul	overhaul	NOUN
inlawrev-3343	40	6	ofsocial	ofsocial	ADJ
inlawrev-3343	40	7	security	security	NOUN
inlawrev-3343	40	8	is	be	AUX
inlawrev-3343	40	9	endorsed	endorse	VERB
inlawrev-3343	40	10	by	by	ADP
inlawrev-3343	40	11	panel	panel	NOUN
inlawrev-3343	40	12	,	,	PUNCT
inlawrev-3343	40	13	wall	wall	PROPN
inlawrev-3343	40	14	st	st	PROPN
inlawrev-3343	40	15	.	.	PROPN
inlawrev-3343	40	16	j.	j.	PROPN
inlawrev-3343	40	17	,	,	PUNCT
inlawrev-3343	40	18	may	may	AUX
inlawrev-3343	40	19	18	18	NUM
inlawrev-3343	40	20	,	,	PUNCT
inlawrev-3343	40	21	1998	1998	NUM
inlawrev-3343	40	22	,	,	PUNCT
inlawrev-3343	40	23	at	at	ADP
inlawrev-3343	40	24	a3	a3	NOUN
inlawrev-3343	40	25	;	;	PUNCT
inlawrev-3343	40	26	clinton	clinton	PROPN
inlawrev-3343	40	27	planfor	planfor	ADP
inlawrev-3343	40	28	'	'	NUM
inlawrev-3343	40	29	99	99	NUM
inlawrev-3343	40	30	social	social	ADJ
inlawrev-3343	40	31	security	security	NOUN
inlawrev-3343	40	32	reforms	reform	NOUN
inlawrev-3343	40	33	debated	debate	VERB
inlawrev-3343	40	34	,	,	PUNCT
inlawrev-3343	40	35	157	157	NUM
inlawrev-3343	40	36	lab	lab	NOUN
inlawrev-3343	40	37	.	.	PUNCT
inlawrev-3343	41	1	rel	rel	PROPN
inlawrev-3343	41	2	.	.	PUNCT
inlawrev-3343	42	1	rep	rep	PROPN
inlawrev-3343	42	2	.	.	PROPN
inlawrev-3343	42	3	(	(	PUNCT
inlawrev-3343	42	4	bna	bna	PROPN
inlawrev-3343	42	5	)	)	PUNCT
inlawrev-3343	42	6	466	466	NUM
inlawrev-3343	42	7	(	(	PUNCT
inlawrev-3343	42	8	apr	apr	PROPN
inlawrev-3343	42	9	.	.	PROPN
inlawrev-3343	42	10	20	20	NUM
inlawrev-3343	42	11	,	,	PUNCT
inlawrev-3343	42	12	1998	1998	NUM
inlawrev-3343	42	13	)	)	PUNCT
inlawrev-3343	42	14	.	.	PUNCT
inlawrev-3343	43	1	4	4	X
inlawrev-3343	43	2	.	.	X
inlawrev-3343	43	3	over	over	ADP
inlawrev-3343	43	4	40	40	NUM
inlawrev-3343	43	5	million	million	NUM
inlawrev-3343	43	6	americans	americans	PROPN
inlawrev-3343	43	7	currently	currently	ADV
inlawrev-3343	43	8	have	have	VERB
inlawrev-3343	43	9	no	no	DET
inlawrev-3343	43	10	health	health	NOUN
inlawrev-3343	43	11	insurance	insurance	NOUN
inlawrev-3343	43	12	coverage	coverage	NOUN
inlawrev-3343	43	13	and	and	CCONJ
inlawrev-3343	43	14	are	be	AUX
inlawrev-3343	43	15	therefore	therefore	ADV
inlawrev-3343	43	16	deterred	deter	VERB
inlawrev-3343	43	17	from	from	ADP
inlawrev-3343	43	18	seeking	seek	VERB
inlawrev-3343	43	19	needed	need	VERB
inlawrev-3343	43	20	medical	medical	ADJ
inlawrev-3343	43	21	assistance	assistance	NOUN
inlawrev-3343	43	22	.	.	PUNCT
inlawrev-3343	44	1	see	see	VERB
inlawrev-3343	44	2	michael	michael	PROPN
inlawrev-3343	44	3	cherhew	cherhew	PROPN
inlawrev-3343	44	4	et	et	PROPN
inlawrev-3343	44	5	al	al	PROPN
inlawrev-3343	44	6	..	..	PUNCT
inlawrev-3343	44	7	the	the	DET
inlawrev-3343	44	8	demand	demand	NOUN
inlawrev-3343	44	9	for	for	ADP
inlawrev-3343	44	10	health	health	NOUN
inlawrev-3343	44	11	insurance	insurance	NOUN
inlawrev-3343	44	12	coverage	coverage	NOUN
inlawrev-3343	44	13	by	by	ADP
inlawrev-3343	44	14	low	low	ADJ
inlawrev-3343	44	15	-	-	PUNCT
inlawrev-3343	44	16	income	income	NOUN
inlawrev-3343	44	17	workers	worker	NOUN
inlawrev-3343	44	18	:	:	PUNCT
inlawrev-3343	44	19	can	can	AUX
inlawrev-3343	44	20	reduced	reduced	VERB
inlawrev-3343	44	21	premiums	premium	NOUN
inlawrev-3343	44	22	achieve	achieve	VERB
inlawrev-3343	44	23	full	full	ADJ
inlawrev-3343	44	24	coverage	coverage	NOUN
inlawrev-3343	44	25	?	?	PUNCT
inlawrev-3343	44	26	,	,	PUNCT
inlawrev-3343	44	27	health	health	NOUN
inlawrev-3343	44	28	services	service	NOUN
inlawrev-3343	44	29	res	re	NOUN
inlawrev-3343	44	30	.	.	PROPN
inlawrev-3343	44	31	,	,	PUNCT
inlawrev-3343	44	32	oct	oct	PROPN
inlawrev-3343	44	33	.	.	PROPN
inlawrev-3343	44	34	1	1	NUM
inlawrev-3343	44	35	,	,	PUNCT
inlawrev-3343	44	36	1997	1997	NUM
inlawrev-3343	44	37	,	,	PUNCT
inlawrev-3343	44	38	at	at	ADP
inlawrev-3343	44	39	453	453	NUM
inlawrev-3343	44	40	.	.	PUNCT
inlawrev-3343	45	1	even	even	ADV
inlawrev-3343	45	2	the	the	DET
inlawrev-3343	45	3	movement	movement	NOUN
inlawrev-3343	45	4	to	to	ADP
inlawrev-3343	45	5	managed	manage	VERB
inlawrev-3343	45	6	care	care	NOUN
inlawrev-3343	45	7	has	have	AUX
inlawrev-3343	45	8	not	not	PART
inlawrev-3343	45	9	stopped	stop	VERB
inlawrev-3343	45	10	the	the	DET
inlawrev-3343	45	11	upward	upward	ADJ
inlawrev-3343	45	12	spiral	spiral	NOUN
inlawrev-3343	45	13	in	in	ADP
inlawrev-3343	45	14	health	health	NOUN
inlawrev-3343	45	15	care	care	NOUN
inlawrev-3343	45	16	costs	cost	NOUN
inlawrev-3343	45	17	,	,	PUNCT
inlawrev-3343	45	18	although	although	SCONJ
inlawrev-3343	45	19	it	it	PRON
inlawrev-3343	45	20	may	may	AUX
inlawrev-3343	45	21	have	have	AUX
inlawrev-3343	45	22	slowed	slow	VERB
inlawrev-3343	45	23	the	the	DET
inlawrev-3343	45	24	rate	rate	NOUN
inlawrev-3343	45	25	of	of	ADP
inlawrev-3343	45	26	increase	increase	NOUN
inlawrev-3343	45	27	.	.	PUNCT
inlawrev-3343	46	1	see	see	VERB
inlawrev-3343	46	2	jeffrey	jeffrey	PROPN
inlawrev-3343	46	3	a.	a.	PROPN
inlawrev-3343	46	4	tannenbaum	tannenbaum	PROPN
inlawrev-3343	46	5	,	,	PUNCT
inlawrev-3343	46	6	health	health	NOUN
inlawrev-3343	46	7	costs	cost	NOUN
inlawrev-3343	46	8	at	at	ADP
inlawrev-3343	46	9	small	small	ADJ
inlawrev-3343	46	10	,	,	PUNCT
inlawrev-3343	46	11	midsize	midsize	ADJ
inlawrev-3343	46	12	firms	firm	NOUN
inlawrev-3343	46	13	finally	finally	ADV
inlawrev-3343	46	14	fell	fall	VERB
inlawrev-3343	46	15	last	last	ADJ
inlawrev-3343	46	16	year	year	NOUN
inlawrev-3343	46	17	,	,	PUNCT
inlawrev-3343	46	18	survey	survey	NOUN
inlawrev-3343	46	19	shows	show	NOUN
inlawrev-3343	46	20	,	,	PUNCT
inlawrev-3343	46	21	wall	wall	PROPN
inlawrev-3343	46	22	st	st	PROPN
inlawrev-3343	46	23	.	.	PROPN
inlawrev-3343	46	24	j.	j.	PROPN
inlawrev-3343	46	25	,	,	PUNCT
inlawrev-3343	46	26	sept	sept	PROPN
inlawrev-3343	46	27	.	.	PROPN
inlawrev-3343	46	28	1	1	NUM
inlawrev-3343	46	29	1	1	NUM
inlawrev-3343	46	30	,	,	PUNCT
inlawrev-3343	46	31	1997	1997	NUM
inlawrev-3343	46	32	,	,	PUNCT
inlawrev-3343	46	33	at	at	ADP
inlawrev-3343	46	34	b2	b2	NOUN
inlawrev-3343	46	35	(	(	PUNCT
inlawrev-3343	46	36	reporting	report	VERB
inlawrev-3343	46	37	health	health	NOUN
inlawrev-3343	46	38	care	care	NOUN
inlawrev-3343	46	39	costs	cost	NOUN
inlawrev-3343	46	40	at	at	ADP
inlawrev-3343	46	41	small	small	ADJ
inlawrev-3343	46	42	and	and	CCONJ
inlawrev-3343	46	43	mid	mid	ADJ
inlawrev-3343	46	44	-	-	NOUN
inlawrev-3343	46	45	size	size	NOUN
inlawrev-3343	46	46	firms	firm	NOUN
inlawrev-3343	46	47	rising	rise	VERB
inlawrev-3343	46	48	6.2	6.2	NUM
inlawrev-3343	46	49	%	%	NOUN
inlawrev-3343	46	50	in	in	ADP
inlawrev-3343	46	51	1993	1993	NUM
inlawrev-3343	46	52	,	,	PUNCT
inlawrev-3343	46	53	3.4	3.4	NUM
inlawrev-3343	46	54	%	%	NOUN
inlawrev-3343	46	55	in	in	ADP
inlawrev-3343	46	56	1994	1994	NUM
inlawrev-3343	46	57	,	,	PUNCT
inlawrev-3343	46	58	1.6	1.6	NUM
inlawrev-3343	46	59	%	%	NOUN
inlawrev-3343	46	60	in	in	ADP
inlawrev-3343	46	61	1995	1995	NUM
inlawrev-3343	46	62	,	,	PUNCT
inlawrev-3343	46	63	and	and	CCONJ
inlawrev-3343	46	64	dropping	drop	VERB
inlawrev-3343	46	65	1.6	1.6	NUM
inlawrev-3343	46	66	%	%	NOUN
inlawrev-3343	46	67	in	in	ADP
inlawrev-3343	46	68	1996	1996	NUM
inlawrev-3343	46	69	)	)	PUNCT
inlawrev-3343	46	70	;	;	PUNCT
inlawrev-3343	46	71	joseph	joseph	PROPN
inlawrev-3343	46	72	b.	b.	PROPN
inlawrev-3343	46	73	white	white	PROPN
inlawrev-3343	46	74	&	&	CCONJ
inlawrev-3343	46	75	rhonda	rhonda	PROPN
inlawrev-3343	46	76	l.	l.	PROPN
inlawrev-3343	46	77	rundle	rundle	PROPN
inlawrev-3343	46	78	,	,	PUNCT
inlawrev-3343	46	79	big	big	ADJ
inlawrev-3343	46	80	companies	company	NOUN
inlawrev-3343	46	81	fight	fight	VERB
inlawrev-3343	46	82	health	health	NOUN
inlawrev-3343	46	83	-	-	PUNCT
inlawrev-3343	46	84	plan	plan	NOUN
inlawrev-3343	46	85	rates	rate	NOUN
inlawrev-3343	46	86	,	,	PUNCT
inlawrev-3343	46	87	wall	wall	PROPN
inlawrev-3343	46	88	st	st	PROPN
inlawrev-3343	46	89	.	.	PROPN
inlawrev-3343	46	90	j.	j.	PROPN
inlawrev-3343	46	91	,	,	PUNCT
inlawrev-3343	46	92	may	may	AUX
inlawrev-3343	46	93	19	19	NUM
inlawrev-3343	46	94	,	,	PUNCT
inlawrev-3343	46	95	1998	1998	NUM
inlawrev-3343	46	96	,	,	PUNCT
inlawrev-3343	46	97	at	at	ADP
inlawrev-3343	46	98	a2	a2	PROPN
inlawrev-3343	46	99	.	.	PUNCT
inlawrev-3343	47	1	many	many	ADJ
inlawrev-3343	47	2	workers	worker	NOUN
inlawrev-3343	47	3	have	have	AUX
inlawrev-3343	47	4	been	be	AUX
inlawrev-3343	47	5	dropping	drop	VERB
inlawrev-3343	47	6	employer	employer	NOUN
inlawrev-3343	47	7	-	-	PUNCT
inlawrev-3343	47	8	sponsored	sponsor	VERB
inlawrev-3343	47	9	health	health	NOUN
inlawrev-3343	47	10	insurance	insurance	NOUN
inlawrev-3343	47	11	because	because	SCONJ
inlawrev-3343	47	12	of	of	ADP
inlawrev-3343	47	13	the	the	DET
inlawrev-3343	47	14	increase	increase	NOUN
inlawrev-3343	47	15	in	in	ADP
inlawrev-3343	47	16	required	require	VERB
inlawrev-3343	47	17	employee	employee	NOUN
inlawrev-3343	47	18	contributions	contribution	NOUN
inlawrev-3343	47	19	to	to	ADP
inlawrev-3343	47	20	total	total	ADJ
inlawrev-3343	47	21	insurance	insurance	NOUN
inlawrev-3343	47	22	costs	cost	NOUN
inlawrev-3343	47	23	.	.	PUNCT
inlawrev-3343	48	1	see	see	VERB
inlawrev-3343	48	2	laurie	laurie	PROPN
inlawrev-3343	48	3	mcginley	mcginley	PROPN
inlawrev-3343	48	4	,	,	PUNCT
inlawrev-3343	48	5	more	more	ADJ
inlawrev-3343	48	6	workers	worker	NOUN
inlawrev-3343	48	7	drop	drop	VERB
inlawrev-3343	48	8	health	health	NOUN
inlawrev-3343	48	9	insurance	insurance	NOUN
inlawrev-3343	48	10	from	from	ADP
inlawrev-3343	48	11	employers	employer	NOUN
inlawrev-3343	48	12	,	,	PUNCT
inlawrev-3343	48	13	wall	wall	PROPN
inlawrev-3343	48	14	st	st	PROPN
inlawrev-3343	48	15	.	.	PROPN
inlawrev-3343	48	16	j.	j.	PROPN
inlawrev-3343	48	17	,	,	PUNCT
inlawrev-3343	48	18	nov	nov	PROPN
inlawrev-3343	48	19	.	.	PROPN
inlawrev-3343	48	20	10	10	NUM
inlawrev-3343	48	21	,	,	PUNCT
inlawrev-3343	48	22	1997	1997	NUM
inlawrev-3343	48	23	,	,	PUNCT
inlawrev-3343	48	24	at	at	ADP
inlawrev-3343	48	25	b2	b2	NOUN
inlawrev-3343	48	26	.	.	PUNCT
inlawrev-3343	49	1	5	5	NUM
inlawrev-3343	49	2	.	.	X
inlawrev-3343	49	3	for	for	ADP
inlawrev-3343	49	4	example	example	NOUN
inlawrev-3343	49	5	,	,	PUNCT
inlawrev-3343	49	6	wal	wal	PROPN
inlawrev-3343	49	7	-	-	PUNCT
inlawrev-3343	49	8	mart	mart	NOUN
inlawrev-3343	49	9	's	's	PART
inlawrev-3343	49	10	stock	stock	NOUN
inlawrev-3343	49	11	purchase	purchase	NOUN
inlawrev-3343	49	12	plan	plan	NOUN
inlawrev-3343	49	13	has	have	AUX
inlawrev-3343	49	14	provided	provide	VERB
inlawrev-3343	49	15	significant	significant	ADJ
inlawrev-3343	49	16	financial	financial	ADJ
inlawrev-3343	49	17	rewards	reward	NOUN
inlawrev-3343	49	18	to	to	ADP
inlawrev-3343	49	19	many	many	ADJ
inlawrev-3343	49	20	of	of	ADP
inlawrev-3343	49	21	its	its	PRON
inlawrev-3343	49	22	employees	employee	NOUN
inlawrev-3343	49	23	.	.	PUNCT
inlawrev-3343	50	1	see	see	VERB
inlawrev-3343	50	2	sam	sam	PROPN
inlawrev-3343	50	3	walton	walton	PROPN
inlawrev-3343	50	4	&	&	CCONJ
inlawrev-3343	50	5	john	john	PROPN
inlawrev-3343	50	6	huey	huey	PROPN
inlawrev-3343	50	7	,	,	PUNCT
inlawrev-3343	50	8	the	the	DET
inlawrev-3343	50	9	secret	secret	NOUN
inlawrev-3343	50	10	of	of	ADP
inlawrev-3343	50	11	wal	wal	PROPN
inlawrev-3343	50	12	-	-	PROPN
inlawrev-3343	50	13	mart	mart	PROPN
inlawrev-3343	50	14	's	's	PART
inlawrev-3343	50	15	success	success	NOUN
inlawrev-3343	50	16	,	,	PUNCT
inlawrev-3343	50	17	money	money	NOUN
inlawrev-3343	50	18	,	,	PUNCT
inlawrev-3343	50	19	july	july	PROPN
inlawrev-3343	50	20	1	1	NUM
inlawrev-3343	50	21	,	,	PUNCT
inlawrev-3343	50	22	1992	1992	NUM
inlawrev-3343	50	23	,	,	PUNCT
inlawrev-3343	50	24	at	at	ADP
inlawrev-3343	50	25	24	24	NUM
inlawrev-3343	50	26	(	(	PUNCT
inlawrev-3343	50	27	reporting	report	VERB
inlawrev-3343	50	28	that	that	SCONJ
inlawrev-3343	50	29	wal	wal	PROPN
inlawrev-3343	50	30	-	-	PUNCT
inlawrev-3343	50	31	mart	mart	NOUN
inlawrev-3343	50	32	's	's	PART
inlawrev-3343	50	33	stock	stock	NOUN
inlawrev-3343	50	34	plan	plan	NOUN
inlawrev-3343	50	35	was	be	AUX
inlawrev-3343	50	36	available	available	ADJ
inlawrev-3343	50	37	to	to	ADP
inlawrev-3343	50	38	every	every	DET
inlawrev-3343	50	39	associate	associate	NOUN
inlawrev-3343	50	40	who	who	PRON
inlawrev-3343	50	41	had	have	AUX
inlawrev-3343	50	42	been	be	AUX
inlawrev-3343	50	43	with	with	ADP
inlawrev-3343	50	44	wal	wal	PROPN
inlawrev-3343	50	45	-	-	NOUN
inlawrev-3343	50	46	mart	mart	NOUN
inlawrev-3343	50	47	at	at	ADV
inlawrev-3343	50	48	least	least	ADV
inlawrev-3343	50	49	one	one	NUM
inlawrev-3343	50	50	year	year	NOUN
inlawrev-3343	50	51	and	and	CCONJ
inlawrev-3343	50	52	who	who	PRON
inlawrev-3343	50	53	worked	work	VERB
inlawrev-3343	50	54	at	at	ADP
inlawrev-3343	50	55	least	least	ADV
inlawrev-3343	50	56	1000	1000	NUM
inlawrev-3343	50	57	hours	hour	NOUN
inlawrev-3343	50	58	a	a	DET
inlawrev-3343	50	59	year	year	NOUN
inlawrev-3343	50	60	)	)	PUNCT
inlawrev-3343	50	61	.	.	PUNCT
inlawrev-3343	51	1	see	see	VERB
inlawrev-3343	51	2	also	also	ADV
inlawrev-3343	51	3	elizabeth	elizabeth	PROPN
inlawrev-3343	51	4	seay	seay	PROPN
inlawrev-3343	51	5	,	,	PUNCT
inlawrev-3343	51	6	scramblingfor	scramblingfor	ADP
inlawrev-3343	51	7	security	security	NOUN
inlawrev-3343	51	8	:	:	PUNCT
inlawrev-3343	51	9	how	how	SCONJ
inlawrev-3343	51	10	four	four	NUM
inlawrev-3343	51	11	americans	americans	PROPN
inlawrev-3343	51	12	spend	spend	VERB
inlawrev-3343	51	13	and	and	CCONJ
inlawrev-3343	51	14	save	save	VERB
inlawrev-3343	51	15	,	,	PUNCT
inlawrev-3343	51	16	wall	wall	PROPN
inlawrev-3343	51	17	st	st	PROPN
inlawrev-3343	51	18	.	.	PROPN
inlawrev-3343	51	19	j.	j.	PROPN
inlawrev-3343	51	20	,	,	PUNCT
inlawrev-3343	51	21	dec	dec	PROPN
inlawrev-3343	51	22	.	.	PROPN
inlawrev-3343	51	23	12	12	NUM
inlawrev-3343	51	24	,	,	PUNCT
inlawrev-3343	51	25	1997	1997	NUM
inlawrev-3343	51	26	,	,	PUNCT
inlawrev-3343	51	27	at	at	ADP
inlawrev-3343	51	28	r5	r5	PROPN
inlawrev-3343	51	29	.	.	PUNCT
inlawrev-3343	52	1	1999	1999	NUM
inlawrev-3343	52	2	]	]	PUNCT
inlawrev-3343	52	3	employee	employee	NOUN
inlawrev-3343	52	4	benefits	benefit	NOUN
inlawrev-3343	52	5	problem	problem	VERB
inlawrev-3343	52	6	303	303	NUM
inlawrev-3343	52	7	a	a	DET
inlawrev-3343	52	8	significant	significant	ADJ
inlawrev-3343	52	9	feature	feature	NOUN
inlawrev-3343	52	10	in	in	ADP
inlawrev-3343	52	11	such	such	ADJ
inlawrev-3343	52	12	industry	industry	NOUN
inlawrev-3343	52	13	sectors	sector	NOUN
inlawrev-3343	52	14	such	such	ADJ
inlawrev-3343	52	15	as	as	ADP
inlawrev-3343	52	16	software	software	NOUN
inlawrev-3343	52	17	and	and	CCONJ
inlawrev-3343	52	18	computers.^	computers.^	NOUN
inlawrev-3343	52	19	however	however	ADV
inlawrev-3343	52	20	,	,	PUNCT
inlawrev-3343	52	21	despite	despite	SCONJ
inlawrev-3343	52	22	the	the	DET
inlawrev-3343	52	23	increasing	increase	VERB
inlawrev-3343	52	24	importance	importance	NOUN
inlawrev-3343	52	25	of	of	ADP
inlawrev-3343	52	26	programs	program	NOUN
inlawrev-3343	52	27	connected	connect	VERB
inlawrev-3343	52	28	with	with	ADP
inlawrev-3343	52	29	health	health	NOUN
inlawrev-3343	52	30	,	,	PUNCT
inlawrev-3343	52	31	retirement	retirement	NOUN
inlawrev-3343	52	32	,	,	PUNCT
inlawrev-3343	52	33	and	and	CCONJ
inlawrev-3343	52	34	economic	economic	ADJ
inlawrev-3343	52	35	security	security	NOUN
inlawrev-3343	52	36	,	,	PUNCT
inlawrev-3343	52	37	they	they	PRON
inlawrev-3343	52	38	are	be	AUX
inlawrev-3343	52	39	still	still	ADV
inlawrev-3343	52	40	largely	largely	ADV
inlawrev-3343	52	41	associated	associate	VERB
inlawrev-3343	52	42	with	with	ADP
inlawrev-3343	52	43	traditional	traditional	ADJ
inlawrev-3343	52	44	employment	employment	NOUN
inlawrev-3343	52	45	relationships	relationship	NOUN
inlawrev-3343	52	46	and	and	CCONJ
inlawrev-3343	52	47	often	often	ADV
inlawrev-3343	52	48	represent	represent	VERB
inlawrev-3343	52	49	a	a	DET
inlawrev-3343	52	50	significant	significant	ADJ
inlawrev-3343	52	51	cost	cost	NOUN
inlawrev-3343	52	52	to	to	ADP
inlawrev-3343	52	53	those	those	DET
inlawrev-3343	52	54	employers	employer	NOUN
inlawrev-3343	52	55	which	which	PRON
inlawrev-3343	52	56	provide	provide	VERB
inlawrev-3343	52	57	them7	them7	PROPN
inlawrev-3343	52	58	in	in	ADP
inlawrev-3343	52	59	response	response	NOUN
inlawrev-3343	52	60	to	to	ADP
inlawrev-3343	52	61	the	the	DET
inlawrev-3343	52	62	expansion	expansion	NOUN
inlawrev-3343	52	63	in	in	ADP
inlawrev-3343	52	64	the	the	DET
inlawrev-3343	52	65	scope	scope	NOUN
inlawrev-3343	52	66	and	and	CCONJ
inlawrev-3343	52	67	cost	cost	NOUN
inlawrev-3343	52	68	of	of	ADP
inlawrev-3343	52	69	workplace	workplace	NOUN
inlawrev-3343	52	70	benefit	benefit	NOUN
inlawrev-3343	52	71	programs	program	NOUN
inlawrev-3343	52	72	,	,	PUNCT
inlawrev-3343	52	73	many	many	ADJ
inlawrev-3343	52	74	employers	employer	NOUN
inlawrev-3343	52	75	have	have	AUX
inlawrev-3343	52	76	attempted	attempt	VERB
inlawrev-3343	52	77	to	to	PART
inlawrev-3343	52	78	develop	develop	VERB
inlawrev-3343	52	79	human	human	ADJ
inlawrev-3343	52	80	resource	resource	NOUN
inlawrev-3343	52	81	systems	system	NOUN
inlawrev-3343	52	82	which	which	PRON
inlawrev-3343	52	83	eliminate	eliminate	VERB
inlawrev-3343	52	84	the	the	DET
inlawrev-3343	52	85	need	need	NOUN
inlawrev-3343	52	86	to	to	PART
inlawrev-3343	52	87	offer	offer	VERB
inlawrev-3343	52	88	fringe	fringe	NOUN
inlawrev-3343	52	89	benefit	benefit	NOUN
inlawrev-3343	52	90	plans	plan	NOUN
inlawrev-3343	52	91	,	,	PUNCT
inlawrev-3343	52	92	or	or	CCONJ
inlawrev-3343	52	93	at	at	ADP
inlawrev-3343	52	94	least	least	ADJ
inlawrev-3343	52	95	restrict	restrict	VERB
inlawrev-3343	52	96	the	the	DET
inlawrev-3343	52	97	group	group	NOUN
inlawrev-3343	52	98	of	of	ADP
inlawrev-3343	52	99	eligible	eligible	ADJ
inlawrev-3343	52	100	workers	worker	NOUN
inlawrev-3343	52	101	entitled	entitle	VERB
inlawrev-3343	52	102	to	to	PART
inlawrev-3343	52	103	participate	participate	VERB
inlawrev-3343	52	104	in	in	ADP
inlawrev-3343	52	105	them	they	PRON
inlawrev-3343	52	106	.	.	PUNCT
inlawrev-3343	53	1	to	to	PART
inlawrev-3343	53	2	achieve	achieve	VERB
inlawrev-3343	53	3	this	this	DET
inlawrev-3343	53	4	result	result	NOUN
inlawrev-3343	53	5	,	,	PUNCT
inlawrev-3343	53	6	some	some	DET
inlawrev-3343	53	7	employers	employer	NOUN
inlawrev-3343	53	8	simply	simply	ADV
inlawrev-3343	53	9	discontinue	discontinue	VERB
inlawrev-3343	53	10	providing	provide	VERB
inlawrev-3343	53	11	employment	employment	NOUN
inlawrev-3343	53	12	-	-	PUNCT
inlawrev-3343	53	13	related	relate	VERB
inlawrev-3343	53	14	benefits	benefit	NOUN
inlawrev-3343	53	15	because	because	SCONJ
inlawrev-3343	53	16	offering	offer	VERB
inlawrev-3343	53	17	them	they	PRON
inlawrev-3343	53	18	is	be	AUX
inlawrev-3343	53	19	generally	generally	ADV
inlawrev-3343	53	20	not	not	PART
inlawrev-3343	53	21	required	require	VERB
inlawrev-3343	53	22	by	by	ADP
inlawrev-3343	53	23	law.^	law.^	ADP
inlawrev-3343	53	24	however	however	ADV
inlawrev-3343	53	25	,	,	PUNCT
inlawrev-3343	53	26	this	this	PRON
inlawrev-3343	53	27	is	be	AUX
inlawrev-3343	53	28	not	not	PART
inlawrev-3343	53	29	always	always	ADV
inlawrev-3343	53	30	possible	possible	ADJ
inlawrev-3343	53	31	because	because	SCONJ
inlawrev-3343	53	32	eliminating	eliminate	VERB
inlawrev-3343	53	33	benefit	benefit	NOUN
inlawrev-3343	53	34	programs	program	NOUN
inlawrev-3343	53	35	may	may	AUX
inlawrev-3343	53	36	make	make	VERB
inlawrev-3343	53	37	it	it	PRON
inlawrev-3343	53	38	difficult	difficult	ADJ
inlawrev-3343	53	39	to	to	PART
inlawrev-3343	53	40	attract	attract	VERB
inlawrev-3343	53	41	and	and	CCONJ
inlawrev-3343	53	42	retain	retain	VERB
inlawrev-3343	53	43	critical	critical	ADJ
inlawrev-3343	53	44	employees	employee	NOUN
inlawrev-3343	53	45	.	.	PUNCT
inlawrev-3343	54	1	as	as	ADP
inlawrev-3343	54	2	an	an	DET
inlawrev-3343	54	3	alternative	alternative	NOUN
inlawrev-3343	54	4	,	,	PUNCT
inlawrev-3343	54	5	employers	employer	NOUN
inlawrev-3343	54	6	have	have	AUX
inlawrev-3343	54	7	increasingly	increasingly	ADV
inlawrev-3343	54	8	begun	begin	VERB
inlawrev-3343	54	9	to	to	PART
inlawrev-3343	54	10	utilize	utilize	VERB
inlawrev-3343	54	11	contingent	contingent	ADJ
inlawrev-3343	54	12	employment	employment	NOUN
inlawrev-3343	54	13	relationships	relationship	NOUN
inlawrev-3343	54	14	in	in	ADP
inlawrev-3343	54	15	which	which	PRON
inlawrev-3343	54	16	workers	worker	NOUN
inlawrev-3343	54	17	are	be	AUX
inlawrev-3343	54	18	hired	hire	VERB
inlawrev-3343	54	19	directly	directly	ADV
inlawrev-3343	54	20	for	for	ADP
inlawrev-3343	54	21	limited	limited	ADJ
inlawrev-3343	54	22	assignments	assignment	NOUN
inlawrev-3343	54	23	or	or	CCONJ
inlawrev-3343	54	24	are	be	AUX
inlawrev-3343	54	25	retained	retain	VERB
inlawrev-3343	54	26	through	through	ADP
inlawrev-3343	54	27	outside	outside	ADJ
inlawrev-3343	54	28	staffing	staffing	NOUN
inlawrev-3343	54	29	agencies	agency	NOUN
inlawrev-3343	54	30	instead	instead	ADV
inlawrev-3343	54	31	of	of	ADP
inlawrev-3343	54	32	being	be	AUX
inlawrev-3343	54	33	made	make	VERB
inlawrev-3343	54	34	a	a	DET
inlawrev-3343	54	35	part	part	NOUN
inlawrev-3343	54	36	of	of	ADP
inlawrev-3343	54	37	the	the	DET
inlawrev-3343	54	38	employer	employer	NOUN
inlawrev-3343	54	39	's	's	PART
inlawrev-3343	54	40	permanent	permanent	ADJ
inlawrev-3343	54	41	work	work	NOUN
inlawrev-3343	54	42	6	6	NUM
inlawrev-3343	54	43	.	.	PUNCT
inlawrev-3343	55	1	e.g.	e.g.	ADV
inlawrev-3343	55	2	,	,	PUNCT
inlawrev-3343	55	3	microsoft	microsoft	PROPN
inlawrev-3343	55	4	stock	stock	PROPN
inlawrev-3343	55	5	rose	rise	VERB
inlawrev-3343	55	6	80	80	NUM
inlawrev-3343	55	7	%	%	NOUN
inlawrev-3343	55	8	during	during	ADP
inlawrev-3343	55	9	1997	1997	NUM
inlawrev-3343	55	10	,	,	PUNCT
inlawrev-3343	55	11	resulting	result	VERB
inlawrev-3343	55	12	in	in	ADP
inlawrev-3343	55	13	employee	employee	NOUN
inlawrev-3343	55	14	stock	stock	NOUN
inlawrev-3343	55	15	options	option	NOUN
inlawrev-3343	55	16	that	that	PRON
inlawrev-3343	55	17	averaged	average	VERB
inlawrev-3343	55	18	$	$	SYM
inlawrev-3343	55	19	1	1	NUM
inlawrev-3343	55	20	million	million	NUM
inlawrev-3343	55	21	.	.	PUNCT
inlawrev-3343	56	1	see	see	VERB
inlawrev-3343	56	2	allan	allan	PROPN
inlawrev-3343	56	3	sloan	sloan	PROPN
inlawrev-3343	56	4	,	,	PUNCT
inlawrev-3343	56	5	millionaires	millionaire	NOUN
inlawrev-3343	56	6	next	next	ADJ
inlawrev-3343	56	7	door	door	NOUN
inlawrev-3343	56	8	:	:	PUNCT
inlawrev-3343	56	9	that	that	PRON
inlawrev-3343	56	10	is	be	AUX
inlawrev-3343	56	11	,	,	PUNCT
inlawrev-3343	56	12	if	if	SCONJ
inlawrev-3343	56	13	your	your	PRON
inlawrev-3343	56	14	neighbors	neighbor	NOUN
inlawrev-3343	56	15	work	work	VERB
inlawrev-3343	56	16	for	for	ADP
inlawrev-3343	56	17	microsoft	microsoft	PROPN
inlawrev-3343	56	18	,	,	PUNCT
inlawrev-3343	56	19	newsweek	newsweek	PROPN
inlawrev-3343	56	20	,	,	PUNCT
inlawrev-3343	56	21	dec	dec	PROPN
inlawrev-3343	56	22	.	.	PROPN
inlawrev-3343	56	23	8	8	NUM
inlawrev-3343	56	24	,	,	PUNCT
inlawrev-3343	56	25	1997	1997	NUM
inlawrev-3343	56	26	,	,	PUNCT
inlawrev-3343	56	27	at	at	ADP
inlawrev-3343	56	28	56	56	NUM
inlawrev-3343	56	29	.	.	PUNCT
inlawrev-3343	57	1	this	this	DET
inlawrev-3343	57	2	employee	employee	NOUN
inlawrev-3343	57	3	incentive	incentive	NOUN
inlawrev-3343	57	4	accounts	account	VERB
inlawrev-3343	57	5	for	for	ADP
inlawrev-3343	57	6	the	the	DET
inlawrev-3343	57	7	largest	large	ADJ
inlawrev-3343	57	8	outstanding	outstanding	ADJ
inlawrev-3343	57	9	financial	financial	ADJ
inlawrev-3343	57	10	obligation	obligation	NOUN
inlawrev-3343	57	11	of	of	ADP
inlawrev-3343	57	12	microsoft	microsoft	PROPN
inlawrev-3343	57	13	.	.	PUNCT
inlawrev-3343	58	1	see	see	VERB
inlawrev-3343	58	2	michelle	michelle	PROPN
inlawrev-3343	58	3	elarier	elarier	PROPN
inlawrev-3343	58	4	,	,	PUNCT
inlawrev-3343	58	5	to	to	PART
inlawrev-3343	58	6	have	have	VERB
inlawrev-3343	58	7	and	and	CCONJ
inlawrev-3343	58	8	to	to	PART
inlawrev-3343	58	9	have	have	VERB
inlawrev-3343	58	10	not	not	PART
inlawrev-3343	58	11	,	,	PUNCT
inlawrev-3343	58	12	cfo	cfo	PROPN
inlawrev-3343	58	13	,	,	PUNCT
inlawrev-3343	58	14	mar	mar	PROPN
inlawrev-3343	58	15	.	.	PROPN
inlawrev-3343	58	16	1998	1998	NUM
inlawrev-3343	58	17	,	,	PUNCT
inlawrev-3343	58	18	at	at	ADP
inlawrev-3343	58	19	58	58	NUM
inlawrev-3343	58	20	-	-	SYM
inlawrev-3343	58	21	61	61	NUM
inlawrev-3343	58	22	.	.	PUNCT
inlawrev-3343	59	1	see	see	VERB
inlawrev-3343	59	2	generally	generally	ADV
inlawrev-3343	59	3	allan	allan	PROPN
inlawrev-3343	59	4	sloan	sloan	PROPN
inlawrev-3343	59	5	et	et	PROPN
inlawrev-3343	59	6	al	al	PROPN
inlawrev-3343	59	7	..	..	PUNCT
inlawrev-3343	59	8	the	the	DET
inlawrev-3343	59	9	new	new	ADJ
inlawrev-3343	59	10	rich	rich	PROPN
inlawrev-3343	59	11	,	,	PUNCT
inlawrev-3343	59	12	newsweek	newsweek	PROPN
inlawrev-3343	59	13	,	,	PUNCT
inlawrev-3343	59	14	aug	aug	PROPN
inlawrev-3343	59	15	.	.	PROPN
inlawrev-3343	59	16	4	4	NUM
inlawrev-3343	59	17	,	,	PUNCT
inlawrev-3343	59	18	1997	1997	NUM
inlawrev-3343	59	19	,	,	PUNCT
inlawrev-3343	59	20	at	at	ADP
inlawrev-3343	59	21	48	48	NUM
inlawrev-3343	59	22	.	.	PUNCT
inlawrev-3343	60	1	7	7	X
inlawrev-3343	60	2	.	.	X
inlawrev-3343	60	3	see	see	VERB
inlawrev-3343	60	4	joseph	joseph	PROPN
inlawrev-3343	60	5	b.	b.	PROPN
inlawrev-3343	60	6	mosca	mosca	PROPN
inlawrev-3343	60	7	,	,	PUNCT
inlawrev-3343	60	8	the	the	DET
inlawrev-3343	60	9	restructuring	restructuring	NOUN
inlawrev-3343	60	10	ofjobsfor	ofjobsfor	ADP
inlawrev-3343	60	11	the	the	DET
inlawrev-3343	60	12	year	year	NOUN
inlawrev-3343	60	13	2000	2000	NUM
inlawrev-3343	60	14	,	,	PUNCT
inlawrev-3343	60	15	public	public	ADJ
inlawrev-3343	60	16	personnel	personnel	NOUN
inlawrev-3343	60	17	mgmt	mgmt	NOUN
inlawrev-3343	60	18	.	.	PROPN
inlawrev-3343	60	19	,	,	PUNCT
inlawrev-3343	60	20	mar	mar	PROPN
inlawrev-3343	60	21	.	.	PROPN
inlawrev-3343	60	22	1	1	NUM
inlawrev-3343	60	23	,	,	PUNCT
inlawrev-3343	60	24	1997	1997	NUM
inlawrev-3343	60	25	,	,	PUNCT
inlawrev-3343	60	26	at	at	ADP
inlawrev-3343	60	27	43	43	NUM
inlawrev-3343	60	28	(	(	PUNCT
inlawrev-3343	60	29	reporting	report	VERB
inlawrev-3343	60	30	that	that	SCONJ
inlawrev-3343	60	31	as	as	SCONJ
inlawrev-3343	60	32	health	health	NOUN
inlawrev-3343	60	33	care	care	NOUN
inlawrev-3343	60	34	costs	cost	NOUN
inlawrev-3343	60	35	increase	increase	VERB
inlawrev-3343	60	36	,	,	PUNCT
inlawrev-3343	60	37	benefit	benefit	NOUN
inlawrev-3343	60	38	packages	package	NOUN
inlawrev-3343	60	39	are	be	AUX
inlawrev-3343	60	40	costing	cost	VERB
inlawrev-3343	60	41	companies	company	NOUN
inlawrev-3343	60	42	fi'om	fi'om	NOUN
inlawrev-3343	60	43	25	25	NUM
inlawrev-3343	60	44	%	%	NOUN
inlawrev-3343	60	45	to	to	PART
inlawrev-3343	60	46	32	32	NUM
inlawrev-3343	60	47	%	%	NOUN
inlawrev-3343	60	48	of	of	ADP
inlawrev-3343	60	49	total	total	ADJ
inlawrev-3343	60	50	personnel	personnel	NOUN
inlawrev-3343	60	51	compensation	compensation	NOUN
inlawrev-3343	60	52	,	,	PUNCT
inlawrev-3343	60	53	and	and	CCONJ
inlawrev-3343	60	54	that	that	DET
inlawrev-3343	60	55	benefit	benefit	NOUN
inlawrev-3343	60	56	costs	cost	NOUN
inlawrev-3343	60	57	have	have	AUX
inlawrev-3343	60	58	risen	rise	VERB
inlawrev-3343	60	59	at	at	ADP
inlawrev-3343	60	60	annual	annual	ADJ
inlawrev-3343	60	61	rate	rate	NOUN
inlawrev-3343	60	62	of	of	ADP
inlawrev-3343	60	63	6.2	6.2	NUM
inlawrev-3343	60	64	%	%	NOUN
inlawrev-3343	60	65	,	,	PUNCT
inlawrev-3343	60	66	a	a	DET
inlawrev-3343	60	67	figure	figure	NOUN
inlawrev-3343	60	68	in	in	ADP
inlawrev-3343	60	69	excess	excess	NOUN
inlawrev-3343	60	70	of	of	ADP
inlawrev-3343	60	71	the	the	DET
inlawrev-3343	60	72	rate	rate	NOUN
inlawrev-3343	60	73	of	of	ADP
inlawrev-3343	60	74	inflation	inflation	NOUN
inlawrev-3343	60	75	)	)	PUNCT
inlawrev-3343	60	76	.	.	PUNCT
inlawrev-3343	61	1	see	see	VERB
inlawrev-3343	61	2	also	also	ADV
inlawrev-3343	61	3	fred	fred	PROPN
inlawrev-3343	61	4	r.	r.	PROPN
inlawrev-3343	61	5	bleakley	bleakley	PROPN
inlawrev-3343	61	6	,	,	PUNCT
inlawrev-3343	61	7	hmo	hmo	PROPN
inlawrev-3343	61	8	talks	talk	NOUN
inlawrev-3343	61	9	could	could	AUX
inlawrev-3343	61	10	spell	spell	VERB
inlawrev-3343	61	11	biggest	big	ADJ
inlawrev-3343	61	12	cost	cost	NOUN
inlawrev-3343	61	13	rise	rise	NOUN
inlawrev-3343	61	14	in	in	ADP
inlawrev-3343	61	15	4	4	NUM
inlawrev-3343	61	16	years	year	NOUN
inlawrev-3343	61	17	,	,	PUNCT
inlawrev-3343	61	18	wall	wall	PROPN
inlawrev-3343	61	19	st	st	PROPN
inlawrev-3343	61	20	.	.	PROPN
inlawrev-3343	61	21	j.	j.	PROPN
inlawrev-3343	61	22	,	,	PUNCT
inlawrev-3343	61	23	july	july	PROPN
inlawrev-3343	61	24	18	18	NUM
inlawrev-3343	61	25	,	,	PUNCT
inlawrev-3343	61	26	1997	1997	NUM
inlawrev-3343	61	27	,	,	PUNCT
inlawrev-3343	61	28	at	at	ADP
inlawrev-3343	61	29	a9a	a9a	NOUN
inlawrev-3343	61	30	;	;	PUNCT
inlawrev-3343	61	31	christina	christina	PROPN
inlawrev-3343	61	32	duff	duff	PROPN
inlawrev-3343	61	33	,	,	PUNCT
inlawrev-3343	61	34	compensation	compensation	NOUN
inlawrev-3343	61	35	costs	cost	NOUN
inlawrev-3343	61	36	climb	climb	VERB
inlawrev-3343	61	37	for	for	ADP
inlawrev-3343	61	38	employers	employer	NOUN
inlawrev-3343	61	39	,	,	PUNCT
inlawrev-3343	61	40	wall	wall	PROPN
inlawrev-3343	61	41	st	st	PROPN
inlawrev-3343	61	42	.	.	PROPN
inlawrev-3343	61	43	j.	j.	PROPN
inlawrev-3343	61	44	,	,	PUNCT
inlawrev-3343	61	45	july	july	PROPN
inlawrev-3343	61	46	31	31	NUM
inlawrev-3343	61	47	,	,	PUNCT
inlawrev-3343	61	48	1998	1998	NUM
inlawrev-3343	61	49	,	,	PUNCT
inlawrev-3343	61	50	at	at	ADP
inlawrev-3343	61	51	a2	a2	PROPN
inlawrev-3343	61	52	;	;	PUNCT
inlawrev-3343	61	53	louis	louis	PROPN
inlawrev-3343	61	54	hau	hau	PROPN
inlawrev-3343	61	55	,	,	PUNCT
inlawrev-3343	61	56	rate	rate	NOUN
inlawrev-3343	61	57	increases	increase	NOUN
inlawrev-3343	61	58	to	to	PART
inlawrev-3343	61	59	help	help	VERB
inlawrev-3343	61	60	hmos	hmos	PROPN
inlawrev-3343	61	61	'	'	PART
inlawrev-3343	61	62	boost	boost	VERB
inlawrev-3343	61	63	earnings	earning	NOUN
inlawrev-3343	61	64	as	as	SCONJ
inlawrev-3343	61	65	enrollment	enrollment	NOUN
inlawrev-3343	61	66	growth	growth	NOUN
inlawrev-3343	61	67	slows	slow	VERB
inlawrev-3343	61	68	,	,	PUNCT
inlawrev-3343	61	69	wall	wall	PROPN
inlawrev-3343	61	70	st	st	PROPN
inlawrev-3343	61	71	.	.	PROPN
inlawrev-3343	61	72	j.	j.	PROPN
inlawrev-3343	61	73	,	,	PUNCT
inlawrev-3343	61	74	july	july	PROPN
inlawrev-3343	61	75	20	20	NUM
inlawrev-3343	61	76	,	,	PUNCT
inlawrev-3343	61	77	1998	1998	NUM
inlawrev-3343	61	78	,	,	PUNCT
inlawrev-3343	61	79	at	at	ADP
inlawrev-3343	61	80	b5h	b5h	NOUN
inlawrev-3343	61	81	.	.	PUNCT
inlawrev-3343	62	1	it	it	PRON
inlawrev-3343	62	2	has	have	AUX
inlawrev-3343	62	3	been	be	AUX
inlawrev-3343	62	4	argued	argue	VERB
inlawrev-3343	62	5	that	that	SCONJ
inlawrev-3343	62	6	the	the	DET
inlawrev-3343	62	7	system	system	NOUN
inlawrev-3343	62	8	of	of	ADP
inlawrev-3343	62	9	employer	employer	NOUN
inlawrev-3343	62	10	-	-	PUNCT
inlawrev-3343	62	11	provided	provide	VERB
inlawrev-3343	62	12	benefits	benefit	NOUN
inlawrev-3343	62	13	distorts	distort	VERB
inlawrev-3343	62	14	the	the	DET
inlawrev-3343	62	15	employer	employer	NOUN
inlawrev-3343	62	16	-	-	PUNCT
inlawrev-3343	62	17	employee	employee	NOUN
inlawrev-3343	62	18	relationship	relationship	NOUN
inlawrev-3343	62	19	and	and	CCONJ
inlawrev-3343	62	20	should	should	AUX
inlawrev-3343	62	21	be	be	AUX
inlawrev-3343	62	22	replaced	replace	VERB
inlawrev-3343	62	23	by	by	ADP
inlawrev-3343	62	24	non	non	ADJ
inlawrev-3343	62	25	-	-	NOUN
inlawrev-3343	62	26	profit	profit	ADJ
inlawrev-3343	62	27	,	,	PUNCT
inlawrev-3343	62	28	private	private	ADJ
inlawrev-3343	62	29	sector	sector	NOUN
inlawrev-3343	62	30	buying	buy	VERB
inlawrev-3343	62	31	cooperatives	cooperative	NOUN
inlawrev-3343	62	32	.	.	PUNCT
inlawrev-3343	63	1	see	see	VERB
inlawrev-3343	63	2	craig	craig	PROPN
inlawrev-3343	63	3	j.	j.	PROPN
inlawrev-3343	63	4	cantoni	cantoni	PROPN
inlawrev-3343	63	5	,	,	PUNCT
inlawrev-3343	63	6	manager	manager	NOUN
inlawrev-3343	63	7	's	's	PART
inlawrev-3343	63	8	journal	journal	NOUN
inlawrev-3343	63	9	:	:	PUNCT
inlawrev-3343	63	10	the	the	DET
inlawrev-3343	63	11	case	case	NOUN
inlawrev-3343	63	12	against	against	ADP
inlawrev-3343	63	13	employee	employee	NOUN
inlawrev-3343	63	14	benefits	benefit	NOUN
inlawrev-3343	63	15	,	,	PUNCT
inlawrev-3343	63	16	wall	wall	PROPN
inlawrev-3343	63	17	st	st	PROPN
inlawrev-3343	63	18	.	.	PROPN
inlawrev-3343	63	19	j.	j.	PROPN
inlawrev-3343	63	20	,	,	PUNCT
inlawrev-3343	63	21	aug	aug	PROPN
inlawrev-3343	63	22	.	.	PROPN
inlawrev-3343	63	23	18	18	NUM
inlawrev-3343	63	24	,	,	PUNCT
inlawrev-3343	63	25	1997	1997	NUM
inlawrev-3343	63	26	,	,	PUNCT
inlawrev-3343	63	27	at	at	ADP
inlawrev-3343	63	28	a14	a14	PROPN
inlawrev-3343	63	29	.	.	PUNCT
inlawrev-3343	64	1	8	8	NUM
inlawrev-3343	64	2	.	.	X
inlawrev-3343	65	1	see	see	VERB
inlawrev-3343	65	2	federal	federal	ADJ
inlawrev-3343	65	3	insurance	insurance	NOUN
inlawrev-3343	65	4	contribution	contribution	NOUN
inlawrev-3343	65	5	act	act	NOUN
inlawrev-3343	65	6	(	(	PUNCT
inlawrev-3343	65	7	"	"	PUNCT
inlawrev-3343	65	8	fica	fica	PROPN
inlawrev-3343	65	9	"	"	PUNCT
inlawrev-3343	65	10	)	)	PUNCT
inlawrev-3343	65	11	,	,	PUNCT
inlawrev-3343	65	12	i.r.c	i.r.c	NOUN
inlawrev-3343	65	13	.	.	PUNCT
inlawrev-3343	66	1	§	§	PROPN
inlawrev-3343	66	2	§	§	PROPN
inlawrev-3343	66	3	3101	3101	NUM
inlawrev-3343	66	4	-	-	SYM
inlawrev-3343	66	5	3128	3128	NUM
inlawrev-3343	66	6	(	(	PUNCT
inlawrev-3343	66	7	1994	1994	NUM
inlawrev-3343	66	8	&	&	CCONJ
inlawrev-3343	66	9	supp	supp	PROPN
inlawrev-3343	66	10	.	.	PUNCT
inlawrev-3343	67	1	ii	ii	PROPN
inlawrev-3343	67	2	1996	1996	NUM
inlawrev-3343	67	3	)	)	PUNCT
inlawrev-3343	67	4	,	,	PUNCT
inlawrev-3343	67	5	amended	amend	VERB
inlawrev-3343	67	6	by	by	ADP
inlawrev-3343	67	7	i.r.c	i.r.c	NOUN
inlawrev-3343	67	8	.	.	PUNCT
inlawrev-3343	68	1	§	§	PROPN
inlawrev-3343	68	2	3121	3121	NUM
inlawrev-3343	68	3	(	(	PUNCT
inlawrev-3343	68	4	west	west	NOUN
inlawrev-3343	68	5	supp	supp	PROPN
inlawrev-3343	68	6	.	.	PUNCT
inlawrev-3343	69	1	1998	1998	NUM
inlawrev-3343	69	2	)	)	PUNCT
inlawrev-3343	69	3	.	.	PUNCT
inlawrev-3343	70	1	employers	employer	NOUN
inlawrev-3343	70	2	are	be	AUX
inlawrev-3343	70	3	required	require	VERB
inlawrev-3343	70	4	to	to	PART
inlawrev-3343	70	5	contribute	contribute	VERB
inlawrev-3343	70	6	to	to	ADP
inlawrev-3343	70	7	the	the	DET
inlawrev-3343	70	8	social	social	ADJ
inlawrev-3343	70	9	security	security	NOUN
inlawrev-3343	70	10	and	and	CCONJ
inlawrev-3343	70	11	unemployment	unemployment	NOUN
inlawrev-3343	70	12	insurance	insurance	NOUN
inlawrev-3343	70	13	programs	program	NOUN
inlawrev-3343	70	14	for	for	ADP
inlawrev-3343	70	15	their	their	PRON
inlawrev-3343	70	16	employees	employee	NOUN
inlawrev-3343	70	17	,	,	PUNCT
inlawrev-3343	70	18	federal	federal	ADJ
inlawrev-3343	70	19	unemployment	unemployment	NOUN
inlawrev-3343	70	20	tax	tax	NOUN
inlawrev-3343	70	21	act	act	NOUN
inlawrev-3343	70	22	(	(	PUNCT
inlawrev-3343	70	23	"	"	PUNCT
inlawrev-3343	70	24	futa	futa	NOUN
inlawrev-3343	70	25	"	"	PUNCT
inlawrev-3343	70	26	)	)	PUNCT
inlawrev-3343	70	27	,	,	PUNCT
inlawrev-3343	70	28	26	26	NUM
inlawrev-3343	70	29	u.s.c.a	u.s.c.a	PROPN
inlawrev-3343	70	30	.	.	PUNCT
inlawrev-3343	71	1	§	§	PROPN
inlawrev-3343	71	2	§	§	PROPN
inlawrev-3343	71	3	3301	3301	NUM
inlawrev-3343	71	4	-	-	SYM
inlawrev-3343	71	5	331	331	NUM
inlawrev-3343	71	6	1	1	NUM
inlawrev-3343	71	7	(	(	PUNCT
inlawrev-3343	71	8	1994	1994	NUM
inlawrev-3343	71	9	&	&	CCONJ
inlawrev-3343	71	10	supp	supp	PROPN
inlawrev-3343	71	11	.	.	PUNCT
inlawrev-3343	72	1	ii	ii	PROPN
inlawrev-3343	72	2	1996	1996	NUM
inlawrev-3343	72	3	)	)	PUNCT
inlawrev-3343	72	4	,	,	PUNCT
inlawrev-3343	72	5	amended	amend	VERB
inlawrev-3343	72	6	by	by	ADP
inlawrev-3343	72	7	i.r.c	i.r.c	NOUN
inlawrev-3343	72	8	.	.	PUNCT
inlawrev-3343	73	1	§	§	PROPN
inlawrev-3343	73	2	§	§	PROPN
inlawrev-3343	73	3	3301	3301	NUM
inlawrev-3343	73	4	,	,	PUNCT
inlawrev-3343	73	5	3304	3304	NUM
inlawrev-3343	73	6	,	,	PUNCT
inlawrev-3343	73	7	3306	3306	NUM
inlawrev-3343	73	8	,	,	PUNCT
inlawrev-3343	73	9	3309	3309	NUM
inlawrev-3343	73	10	(	(	PUNCT
inlawrev-3343	73	11	west	west	NOUN
inlawrev-3343	73	12	supp	supp	PROPN
inlawrev-3343	73	13	.	.	PUNCT
inlawrev-3343	74	1	1998	1998	NUM
inlawrev-3343	74	2	)	)	PUNCT
inlawrev-3343	74	3	,	,	PUNCT
inlawrev-3343	74	4	but	but	CCONJ
inlawrev-3343	75	1	the	the	DET
inlawrev-3343	75	2	federal	federal	ADJ
inlawrev-3343	75	3	government	government	NOUN
inlawrev-3343	75	4	does	do	AUX
inlawrev-3343	75	5	not	not	PART
inlawrev-3343	75	6	mandate	mandate	VERB
inlawrev-3343	75	7	any	any	DET
inlawrev-3343	75	8	additional	additional	ADJ
inlawrev-3343	75	9	pension	pension	NOUN
inlawrev-3343	75	10	or	or	CCONJ
inlawrev-3343	75	11	health	health	NOUN
inlawrev-3343	75	12	care	care	NOUN
inlawrev-3343	75	13	benefit	benefit	NOUN
inlawrev-3343	75	14	programs	program	NOUN
inlawrev-3343	75	15	for	for	ADP
inlawrev-3343	75	16	employees	employee	NOUN
inlawrev-3343	75	17	.	.	PUNCT
inlawrev-3343	75	18	nor	nor	CCONJ
inlawrev-3343	75	19	are	be	AUX
inlawrev-3343	75	20	such	such	ADJ
inlawrev-3343	75	21	programs	program	NOUN
inlawrev-3343	75	22	generally	generally	ADV
inlawrev-3343	75	23	required	require	VERB
inlawrev-3343	75	24	by	by	ADP
inlawrev-3343	75	25	the	the	DET
inlawrev-3343	75	26	states	state	NOUN
inlawrev-3343	75	27	,	,	PUNCT
inlawrev-3343	75	28	although	although	SCONJ
inlawrev-3343	75	29	there	there	PRON
inlawrev-3343	75	30	are	be	VERB
inlawrev-3343	75	31	exceptions	exception	NOUN
inlawrev-3343	75	32	.	.	PUNCT
inlawrev-3343	76	1	see	see	VERB
inlawrev-3343	76	2	,	,	PUNCT
inlawrev-3343	76	3	e.g	e.g	PROPN
inlawrev-3343	76	4	..	..	PROPN
inlawrev-3343	76	5	haw	haw	INTJ
inlawrev-3343	76	6	.	.	PUNCT
inlawrev-3343	76	7	rev	rev	PROPN
inlawrev-3343	76	8	.	.	PROPN
inlawrev-3343	76	9	stat	stat	PROPN
inlawrev-3343	76	10	.	.	PUNCT
inlawrev-3343	77	1	§	§	PROPN
inlawrev-3343	77	2	21	21	NUM
inlawrev-3343	77	3	-	-	SYM
inlawrev-3343	77	4	393	393	NUM
inlawrev-3343	77	5	(	(	PUNCT
inlawrev-3343	77	6	1985	1985	NUM
inlawrev-3343	77	7	)	)	PUNCT
inlawrev-3343	77	8	(	(	PUNCT
inlawrev-3343	77	9	requiring	require	VERB
inlawrev-3343	77	10	mandatory	mandatory	ADJ
inlawrev-3343	77	11	pre	pre	ADJ
inlawrev-3343	77	12	-	-	ADJ
inlawrev-3343	77	13	paid	pay	VERB
inlawrev-3343	77	14	health	health	NOUN
inlawrev-3343	77	15	insurance	insurance	NOUN
inlawrev-3343	77	16	for	for	ADP
inlawrev-3343	77	17	eligible	eligible	ADJ
inlawrev-3343	77	18	employees	employee	NOUN
inlawrev-3343	77	19	)	)	PUNCT
inlawrev-3343	77	20	.	.	PUNCT
inlawrev-3343	78	1	a	a	DET
inlawrev-3343	78	2	recent	recent	ADJ
inlawrev-3343	78	3	survey	survey	NOUN
inlawrev-3343	78	4	revealed	reveal	VERB
inlawrev-3343	78	5	that	that	SCONJ
inlawrev-3343	78	6	small	small	ADJ
inlawrev-3343	78	7	employers	employer	NOUN
inlawrev-3343	78	8	may	may	AUX
inlawrev-3343	78	9	be	be	AUX
inlawrev-3343	78	10	eliminating	eliminate	VERB
inlawrev-3343	78	11	health	health	NOUN
inlawrev-3343	78	12	care	care	NOUN
inlawrev-3343	78	13	and	and	CCONJ
inlawrev-3343	78	14	retirement	retirement	NOUN
inlawrev-3343	78	15	benefits	benefit	NOUN
inlawrev-3343	78	16	despite	despite	SCONJ
inlawrev-3343	78	17	a	a	DET
inlawrev-3343	78	18	tight	tight	ADJ
inlawrev-3343	78	19	labor	labor	NOUN
inlawrev-3343	78	20	market	market	NOUN
inlawrev-3343	78	21	;	;	PUNCT
inlawrev-3343	78	22	while	while	SCONJ
inlawrev-3343	78	23	46	46	NUM
inlawrev-3343	78	24	%	%	NOUN
inlawrev-3343	78	25	of	of	ADP
inlawrev-3343	78	26	the	the	DET
inlawrev-3343	78	27	small	small	ADJ
inlawrev-3343	78	28	business	business	NOUN
inlawrev-3343	78	29	surveyed	survey	VERB
inlawrev-3343	78	30	offered	offer	VERB
inlawrev-3343	78	31	such	such	ADJ
inlawrev-3343	78	32	programs	program	NOUN
inlawrev-3343	78	33	in	in	ADP
inlawrev-3343	78	34	1996	1996	NUM
inlawrev-3343	78	35	,	,	PUNCT
inlawrev-3343	78	36	that	that	DET
inlawrev-3343	78	37	number	number	NOUN
inlawrev-3343	78	38	had	have	AUX
inlawrev-3343	78	39	dropped	drop	VERB
inlawrev-3343	78	40	to	to	ADP
inlawrev-3343	78	41	39	39	NUM
inlawrev-3343	78	42	%	%	NOUN
inlawrev-3343	78	43	in	in	ADP
inlawrev-3343	78	44	1998	1998	NUM
inlawrev-3343	78	45	.	.	PUNCT
inlawrev-3343	79	1	rodney	rodney	PROPN
inlawrev-3343	79	2	ho	ho	PROPN
inlawrev-3343	79	3	,	,	PUNCT
inlawrev-3343	79	4	fewer	few	ADJ
inlawrev-3343	79	5	small	small	ADJ
inlawrev-3343	79	6	businesses	business	NOUN
inlawrev-3343	79	7	are	be	AUX
inlawrev-3343	79	8	offering	offer	VERB
inlawrev-3343	79	9	health	health	NOUN
inlawrev-3343	79	10	care	care	NOUN
inlawrev-3343	79	11	and	and	CCONJ
inlawrev-3343	79	12	retirement	retirement	NOUN
inlawrev-3343	79	13	benefits	benefit	NOUN
inlawrev-3343	79	14	,	,	PUNCT
inlawrev-3343	79	15	wall	wall	PROPN
inlawrev-3343	79	16	st	st	PROPN
inlawrev-3343	79	17	.	.	PROPN
inlawrev-3343	79	18	j.	j.	PROPN
inlawrev-3343	79	19	,	,	PUNCT
inlawrev-3343	79	20	june	june	PROPN
inlawrev-3343	79	21	24	24	NUM
inlawrev-3343	79	22	,	,	PUNCT
inlawrev-3343	79	23	1998	1998	NUM
inlawrev-3343	79	24	,	,	PUNCT
inlawrev-3343	79	25	at	at	ADP
inlawrev-3343	79	26	b2	b2	NOUN
inlawrev-3343	79	27	.	.	PUNCT
inlawrev-3343	80	1	304	304	NUM
inlawrev-3343	80	2	indiana	indiana	PROPN
inlawrev-3343	80	3	law	law	PROPN
inlawrev-3343	80	4	review	review	NOUN
inlawrev-3343	80	5	[	[	X
inlawrev-3343	80	6	vol	vol	NOUN
inlawrev-3343	80	7	.	.	PUNCT
inlawrev-3343	81	1	32:301	32:301	NUM
inlawrev-3343	81	2	force.^	force.^	NOUN
inlawrev-3343	81	3	typically	typically	ADV
inlawrev-3343	81	4	,	,	PUNCT
inlawrev-3343	81	5	employers	employer	NOUN
inlawrev-3343	81	6	continue	continue	VERB
inlawrev-3343	81	7	to	to	PART
inlawrev-3343	81	8	provide	provide	VERB
inlawrev-3343	81	9	the	the	DET
inlawrev-3343	81	10	normal	normal	ADJ
inlawrev-3343	81	11	array	array	NOUN
inlawrev-3343	81	12	of	of	ADP
inlawrev-3343	81	13	workplace	workplace	NOUN
inlawrev-3343	81	14	benefits	benefit	NOUN
inlawrev-3343	81	15	to	to	ADP
inlawrev-3343	81	16	those	those	PRON
inlawrev-3343	81	17	in	in	ADP
inlawrev-3343	81	18	traditional	traditional	ADJ
inlawrev-3343	81	19	employment	employment	NOUN
inlawrev-3343	81	20	positions	position	NOUN
inlawrev-3343	81	21	,	,	PUNCT
inlawrev-3343	81	22	but	but	CCONJ
inlawrev-3343	81	23	deny	deny	VERB
inlawrev-3343	81	24	equivalent	equivalent	ADJ
inlawrev-3343	81	25	treatment	treatment	NOUN
inlawrev-3343	81	26	to	to	ADP
inlawrev-3343	81	27	those	those	PRON
inlawrev-3343	81	28	in	in	ADP
inlawrev-3343	81	29	contingent	contingent	ADJ
inlawrev-3343	81	30	employment	employment	NOUN
inlawrev-3343	81	31	relationships	relationship	NOUN
inlawrev-3343	81	32	.	.	PUNCT
inlawrev-3343	82	1	'^	'^	NOUN
inlawrev-3343	82	2	the	the	DET
inlawrev-3343	82	3	result	result	NOUN
inlawrev-3343	82	4	is	be	AUX
inlawrev-3343	82	5	a	a	DET
inlawrev-3343	82	6	two9	two9	PROPN
inlawrev-3343	82	7	.	.	PUNCT
inlawrev-3343	83	1	there	there	PRON
inlawrev-3343	83	2	is	be	VERB
inlawrev-3343	83	3	no	no	DET
inlawrev-3343	83	4	uniformly	uniformly	ADV
inlawrev-3343	83	5	accepted	accept	VERB
inlawrev-3343	83	6	definition	definition	NOUN
inlawrev-3343	83	7	of	of	ADP
inlawrev-3343	83	8	contingent	contingent	ADJ
inlawrev-3343	83	9	employment	employment	NOUN
inlawrev-3343	83	10	other	other	ADJ
inlawrev-3343	83	11	than	than	ADP
inlawrev-3343	83	12	a	a	DET
inlawrev-3343	83	13	consensus	consensus	NOUN
inlawrev-3343	83	14	that	that	SCONJ
inlawrev-3343	83	15	it	it	PRON
inlawrev-3343	83	16	is	be	AUX
inlawrev-3343	83	17	a	a	DET
inlawrev-3343	83	18	relationship	relationship	NOUN
inlawrev-3343	83	19	which	which	PRON
inlawrev-3343	83	20	differs	differ	VERB
inlawrev-3343	83	21	from	from	ADP
inlawrev-3343	83	22	the	the	DET
inlawrev-3343	83	23	pattern	pattern	NOUN
inlawrev-3343	83	24	of	of	ADP
inlawrev-3343	83	25	full	full	ADJ
inlawrev-3343	83	26	-	-	PUNCT
inlawrev-3343	83	27	time	time	NOUN
inlawrev-3343	83	28	work	work	NOUN
inlawrev-3343	83	29	for	for	ADP
inlawrev-3343	83	30	an	an	DET
inlawrev-3343	83	31	indefinite	indefinite	ADJ
inlawrev-3343	83	32	period	period	NOUN
inlawrev-3343	83	33	.	.	PUNCT
inlawrev-3343	84	1	it	it	PRON
inlawrev-3343	84	2	normally	normally	ADV
inlawrev-3343	84	3	is	be	AUX
inlawrev-3343	84	4	considered	consider	VERB
inlawrev-3343	84	5	to	to	PART
inlawrev-3343	84	6	include	include	VERB
inlawrev-3343	84	7	such	such	ADJ
inlawrev-3343	84	8	forms	form	NOUN
inlawrev-3343	84	9	as	as	ADP
inlawrev-3343	84	10	part	part	NOUN
inlawrev-3343	84	11	-	-	PUNCT
inlawrev-3343	84	12	time	time	NOUN
inlawrev-3343	84	13	and	and	CCONJ
inlawrev-3343	84	14	short	short	ADJ
inlawrev-3343	84	15	-	-	PUNCT
inlawrev-3343	84	16	term	term	NOUN
inlawrev-3343	84	17	hirings	hiring	NOUN
inlawrev-3343	84	18	,	,	PUNCT
inlawrev-3343	84	19	as	as	ADV
inlawrev-3343	84	20	well	well	ADV
inlawrev-3343	84	21	as	as	ADP
inlawrev-3343	84	22	leased	lease	VERB
inlawrev-3343	84	23	employment	employment	NOUN
inlawrev-3343	84	24	and	and	CCONJ
inlawrev-3343	84	25	independent	independent	ADJ
inlawrev-3343	84	26	contractor	contractor	NOUN
inlawrev-3343	84	27	arrangements	arrangement	NOUN
inlawrev-3343	84	28	.	.	PUNCT
inlawrev-3343	85	1	see	see	VERB
inlawrev-3343	85	2	stanley	stanley	PROPN
inlawrev-3343	85	3	nollen	nollen	PROPN
inlawrev-3343	85	4	&	&	CCONJ
inlawrev-3343	85	5	helen	helen	PROPN
inlawrev-3343	85	6	axel	axel	PROPN
inlawrev-3343	85	7	,	,	PUNCT
inlawrev-3343	85	8	managing	manage	VERB
inlawrev-3343	85	9	contingent	contingent	ADJ
inlawrev-3343	85	10	workers	worker	NOUN
inlawrev-3343	85	11	9	9	NUM
inlawrev-3343	85	12	(	(	PUNCT
inlawrev-3343	85	13	1996	1996	NUM
inlawrev-3343	85	14	)	)	PUNCT
inlawrev-3343	85	15	;	;	PUNCT
inlawrev-3343	86	1	mark	mark	PROPN
inlawrev-3343	86	2	berger	berger	PROPN
inlawrev-3343	86	3	,	,	PUNCT
inlawrev-3343	86	4	unjust	unjust	ADJ
inlawrev-3343	86	5	dismissal	dismissal	NOUN
inlawrev-3343	86	6	and	and	CCONJ
inlawrev-3343	86	7	the	the	DET
inlawrev-3343	86	8	contingent	contingent	NOUN
inlawrev-3343	86	9	worker	worker	NOUN
inlawrev-3343	86	10	:	:	PUNCT
inlawrev-3343	86	11	restructuring	restructure	VERB
inlawrev-3343	86	12	doctrinefor	doctrinefor	ADP
inlawrev-3343	86	13	the	the	DET
inlawrev-3343	86	14	restructured	restructure	VERB
inlawrev-3343	86	15	employee	employee	NOUN
inlawrev-3343	86	16	,	,	PUNCT
inlawrev-3343	86	17	16	16	NUM
inlawrev-3343	86	18	yale	yale	PROPN
inlawrev-3343	86	19	l.	l.	PROPN
inlawrev-3343	86	20	&	&	CCONJ
inlawrev-3343	86	21	pol'y	pol'y	PROPN
inlawrev-3343	86	22	rev	rev	VERB
inlawrev-3343	86	23	.	.	PROPN
inlawrev-3343	86	24	1	1	NUM
inlawrev-3343	86	25	,	,	PUNCT
inlawrev-3343	86	26	9	9	NUM
inlawrev-3343	86	27	-	-	SYM
inlawrev-3343	86	28	18	18	NUM
inlawrev-3343	86	29	(	(	PUNCT
inlawrev-3343	86	30	1997	1997	NUM
inlawrev-3343	86	31	)	)	PUNCT
inlawrev-3343	86	32	.	.	PUNCT
inlawrev-3343	87	1	the	the	DET
inlawrev-3343	87	2	bureau	bureau	PROPN
inlawrev-3343	87	3	of	of	ADP
inlawrev-3343	87	4	labor	labor	PROPN
inlawrev-3343	87	5	statistics	statistic	NOUN
inlawrev-3343	87	6	defines	define	VERB
inlawrev-3343	87	7	contingent	contingent	ADJ
inlawrev-3343	87	8	employment	employment	NOUN
inlawrev-3343	87	9	as	as	ADP
inlawrev-3343	87	10	"	"	PUNCT
inlawrev-3343	87	11	almost	almost	ADV
inlawrev-3343	87	12	any	any	PRON
inlawrev-3343	87	13	work	work	NOUN
inlawrev-3343	87	14	arrangement	arrangement	NOUN
inlawrev-3343	87	15	that	that	PRON
inlawrev-3343	87	16	might	might	AUX
inlawrev-3343	87	17	be	be	AUX
inlawrev-3343	87	18	considered	consider	VERB
inlawrev-3343	87	19	to	to	PART
inlawrev-3343	87	20	differ	differ	VERB
inlawrev-3343	87	21	from	from	ADP
inlawrev-3343	87	22	the	the	DET
inlawrev-3343	87	23	commonly	commonly	ADV
inlawrev-3343	87	24	perceived	perceive	VERB
inlawrev-3343	87	25	norm	norm	NOUN
inlawrev-3343	87	26	of	of	ADP
inlawrev-3343	87	27	a	a	DET
inlawrev-3343	87	28	fulltime	fulltime	ADJ
inlawrev-3343	87	29	wage	wage	NOUN
inlawrev-3343	87	30	and	and	CCONJ
inlawrev-3343	87	31	salary	salary	NOUN
inlawrev-3343	87	32	job	job	NOUN
inlawrev-3343	87	33	.	.	PUNCT
inlawrev-3343	87	34	"	"	PUNCT
inlawrev-3343	88	1	bureau	bureau	PROPN
inlawrev-3343	88	2	of	of	ADP
inlawrev-3343	88	3	labor	labor	PROPN
inlawrev-3343	88	4	statistics	statistic	NOUN
inlawrev-3343	88	5	,	,	PUNCT
inlawrev-3343	88	6	u.	u.	PROPN
inlawrev-3343	88	7	s.	s.	PROPN
inlawrev-3343	88	8	dep't	dep't	PROPN
inlawrev-3343	88	9	of	of	ADP
inlawrev-3343	88	10	labor	labor	NOUN
inlawrev-3343	88	11	,	,	PUNCT
inlawrev-3343	88	12	contingent	contingent	NOUN
inlawrev-3343	88	13	and	and	CCONJ
inlawrev-3343	88	14	alternative	alternative	ADJ
inlawrev-3343	88	15	employment	employment	NOUN
inlawrev-3343	88	16	arrangements	arrangement	NOUN
inlawrev-3343	88	17	,	,	PUNCT
inlawrev-3343	88	18	rep	rep	PROPN
inlawrev-3343	88	19	.	.	PROPN
inlawrev-3343	88	20	900	900	NUM
inlawrev-3343	88	21	,	,	PUNCT
inlawrev-3343	88	22	at	at	ADP
inlawrev-3343	88	23	1	1	NUM
inlawrev-3343	88	24	(	(	PUNCT
inlawrev-3343	88	25	aug	aug	PROPN
inlawrev-3343	88	26	.	.	PROPN
inlawrev-3343	88	27	17	17	NUM
inlawrev-3343	88	28	,	,	PUNCT
inlawrev-3343	88	29	1995	1995	NUM
inlawrev-3343	88	30	)	)	PUNCT
inlawrev-3343	89	1	[	[	X
inlawrev-3343	89	2	hereinafter	hereinafter	NOUN
inlawrev-3343	89	3	bureau	bureau	NOUN
inlawrev-3343	89	4	of	of	ADP
inlawrev-3343	89	5	labor	labor	PROPN
inlawrev-3343	89	6	statistics	statistics	PROPN
inlawrev-3343	89	7	ii	ii	PROPN
inlawrev-3343	89	8	]	]	PUNCT
inlawrev-3343	89	9	.	.	PUNCT
inlawrev-3343	90	1	according	accord	VERB
inlawrev-3343	90	2	to	to	ADP
inlawrev-3343	90	3	recent	recent	ADJ
inlawrev-3343	90	4	studies	study	NOUN
inlawrev-3343	90	5	,	,	PUNCT
inlawrev-3343	90	6	the	the	DET
inlawrev-3343	90	7	number	number	NOUN
inlawrev-3343	90	8	of	of	ADP
inlawrev-3343	90	9	temporary	temporary	ADJ
inlawrev-3343	90	10	workers	worker	NOUN
inlawrev-3343	90	11	has	have	AUX
inlawrev-3343	90	12	increased	increase	VERB
inlawrev-3343	90	13	more	more	ADJ
inlawrev-3343	90	14	than	than	ADP
inlawrev-3343	90	15	fivefold	fivefold	ADJ
inlawrev-3343	90	16	since	since	SCONJ
inlawrev-3343	90	17	1982	1982	NUM
inlawrev-3343	90	18	,	,	PUNCT
inlawrev-3343	90	19	rising	rise	VERB
inlawrev-3343	90	20	from	from	ADP
inlawrev-3343	90	21	417,000	417,000	NUM
inlawrev-3343	90	22	in	in	ADP
inlawrev-3343	90	23	1982	1982	NUM
inlawrev-3343	90	24	to	to	ADP
inlawrev-3343	90	25	2.3	2.3	NUM
inlawrev-3343	90	26	million	million	NUM
inlawrev-3343	90	27	in	in	ADP
inlawrev-3343	90	28	1996	1996	NUM
inlawrev-3343	90	29	.	.	PUNCT
inlawrev-3343	91	1	see	see	VERB
inlawrev-3343	91	2	mary	mary	PROPN
inlawrev-3343	91	3	jane	jane	PROPN
inlawrev-3343	91	4	fisher	fisher	PROPN
inlawrev-3343	91	5	,	,	PUNCT
inlawrev-3343	91	6	closing	close	VERB
inlawrev-3343	91	7	the	the	DET
inlawrev-3343	91	8	benefits	benefit	NOUN
inlawrev-3343	91	9	gap	gap	NOUN
inlawrev-3343	91	10	for	for	ADP
inlawrev-3343	91	11	temps	temp	NOUN
inlawrev-3343	91	12	and	and	CCONJ
inlawrev-3343	91	13	contingent	contingent	ADJ
inlawrev-3343	91	14	workers	worker	NOUN
inlawrev-3343	91	15	,	,	PUNCT
inlawrev-3343	91	16	nat'l	nat'l	NOUN
inlawrev-3343	91	17	underwriter	underwriter	NOUN
inlawrev-3343	91	18	life	life	NOUN
inlawrev-3343	91	19	and	and	CCONJ
inlawrev-3343	91	20	health	health	NOUN
inlawrev-3343	91	21	-	-	PUNCT
inlawrev-3343	91	22	fin	fin	NOUN
inlawrev-3343	91	23	.	.	PUNCT
inlawrev-3343	92	1	services	service	NOUN
inlawrev-3343	92	2	edition	edition	PROPN
inlawrev-3343	92	3	,	,	PUNCT
inlawrev-3343	92	4	apr	apr	PROPN
inlawrev-3343	92	5	.	.	PROPN
inlawrev-3343	92	6	14	14	NUM
inlawrev-3343	92	7	,	,	PUNCT
inlawrev-3343	92	8	1997	1997	NUM
inlawrev-3343	92	9	,	,	PUNCT
inlawrev-3343	92	10	at	at	ADP
inlawrev-3343	92	11	54	54	NUM
inlawrev-3343	92	12	.	.	PUNCT
inlawrev-3343	93	1	according	accord	VERB
inlawrev-3343	93	2	to	to	ADP
inlawrev-3343	93	3	a	a	DET
inlawrev-3343	93	4	national	national	ADJ
inlawrev-3343	93	5	association	association	NOUN
inlawrev-3343	93	6	of	of	ADP
inlawrev-3343	93	7	temporary	temporary	ADJ
inlawrev-3343	93	8	and	and	CCONJ
inlawrev-3343	93	9	staffing	staffing	NOUN
inlawrev-3343	93	10	services	service	NOUN
inlawrev-3343	93	11	survey	survey	NOUN
inlawrev-3343	93	12	,	,	PUNCT
inlawrev-3343	93	13	the	the	DET
inlawrev-3343	93	14	daily	daily	ADJ
inlawrev-3343	93	15	employment	employment	NOUN
inlawrev-3343	93	16	of	of	ADP
inlawrev-3343	93	17	temporary	temporary	ADJ
inlawrev-3343	93	18	help	help	NOUN
inlawrev-3343	93	19	increased	increase	VERB
inlawrev-3343	93	20	10.7	10.7	NUM
inlawrev-3343	93	21	%	%	NOUN
inlawrev-3343	93	22	in	in	ADP
inlawrev-3343	93	23	the	the	DET
inlawrev-3343	93	24	first	first	ADJ
inlawrev-3343	93	25	quarter	quarter	NOUN
inlawrev-3343	93	26	of	of	ADP
inlawrev-3343	93	27	1998	1998	NUM
inlawrev-3343	93	28	.	.	PUNCT
inlawrev-3343	94	1	158	158	NUM
inlawrev-3343	94	2	lab	lab	NOUN
inlawrev-3343	94	3	.	.	PUNCT
inlawrev-3343	95	1	rel	rel	PROPN
inlawrev-3343	95	2	.	.	PUNCT
inlawrev-3343	96	1	rep	rep	PROPN
inlawrev-3343	96	2	.	.	PROPN
inlawrev-3343	96	3	(	(	PUNCT
inlawrev-3343	96	4	bna	bna	PROPN
inlawrev-3343	96	5	)	)	PUNCT
inlawrev-3343	96	6	382	382	NUM
inlawrev-3343	96	7	(	(	PUNCT
inlawrev-3343	96	8	july	july	PROPN
inlawrev-3343	96	9	20	20	NUM
inlawrev-3343	96	10	,	,	PUNCT
inlawrev-3343	96	11	1998	1998	NUM
inlawrev-3343	96	12	)	)	PUNCT
inlawrev-3343	96	13	.	.	PUNCT
inlawrev-3343	97	1	1	1	NUM
inlawrev-3343	97	2	0	0	NUM
inlawrev-3343	97	3	.	.	PUNCT
inlawrev-3343	98	1	one	one	NUM
inlawrev-3343	98	2	study	study	NOUN
inlawrev-3343	98	3	noted	note	VERB
inlawrev-3343	98	4	that	that	SCONJ
inlawrev-3343	98	5	"	"	PUNCT
inlawrev-3343	98	6	a	a	DET
inlawrev-3343	98	7	much	much	ADV
inlawrev-3343	98	8	smaller	small	ADJ
inlawrev-3343	98	9	share	share	NOUN
inlawrev-3343	98	10	of	of	ADP
inlawrev-3343	98	11	workers	worker	NOUN
inlawrev-3343	98	12	in	in	ADP
inlawrev-3343	98	13	nonstandard	nonstandard	ADJ
inlawrev-3343	98	14	jobs	job	NOUN
inlawrev-3343	98	15	have	have	VERB
inlawrev-3343	98	16	either	either	CCONJ
inlawrev-3343	98	17	health	health	NOUN
inlawrev-3343	98	18	insurance	insurance	NOUN
inlawrev-3343	98	19	or	or	CCONJ
inlawrev-3343	98	20	a	a	DET
inlawrev-3343	98	21	pension	pension	NOUN
inlawrev-3343	98	22	compared	compare	VERB
inlawrev-3343	98	23	to	to	ADP
inlawrev-3343	98	24	regular	regular	ADJ
inlawrev-3343	98	25	full	full	ADJ
inlawrev-3343	98	26	-	-	PUNCT
inlawrev-3343	98	27	time	time	NOUN
inlawrev-3343	98	28	workers	worker	NOUN
inlawrev-3343	98	29	.	.	PUNCT
inlawrev-3343	98	30	"	"	PUNCT
inlawrev-3343	99	1	economic	economic	ADJ
inlawrev-3343	99	2	pol'y	pol'y	NOUN
inlawrev-3343	99	3	inst	inst	NOUN
inlawrev-3343	99	4	.	.	PROPN
inlawrev-3343	99	5	,	,	PUNCT
inlawrev-3343	99	6	nonstandard	nonstandard	ADJ
inlawrev-3343	99	7	work	work	NOUN
inlawrev-3343	99	8	,	,	PUNCT
inlawrev-3343	99	9	substandard	substandard	ADJ
inlawrev-3343	99	10	jobs	job	NOUN
inlawrev-3343	99	11	:	:	PUNCT
inlawrev-3343	99	12	flexible	flexible	ADJ
inlawrev-3343	99	13	work	work	NOUN
inlawrev-3343	99	14	arrangements	arrangement	NOUN
inlawrev-3343	99	15	in	in	ADP
inlawrev-3343	99	16	the	the	DET
inlawrev-3343	99	17	u.s	u.s	PROPN
inlawrev-3343	99	18	.	.	PROPN
inlawrev-3343	99	19	29	29	NUM
inlawrev-3343	99	20	(	(	PUNCT
inlawrev-3343	99	21	1997	1997	NUM
inlawrev-3343	99	22	)	)	PUNCT
inlawrev-3343	99	23	.	.	PUNCT
inlawrev-3343	100	1	a	a	DET
inlawrev-3343	100	2	report	report	NOUN
inlawrev-3343	100	3	on	on	ADP
inlawrev-3343	100	4	federal	federal	ADJ
inlawrev-3343	100	5	temporary	temporary	ADJ
inlawrev-3343	100	6	help	help	NOUN
inlawrev-3343	100	7	practices	practice	NOUN
inlawrev-3343	100	8	revealed	reveal	VERB
inlawrev-3343	100	9	that	that	SCONJ
inlawrev-3343	100	10	federal	federal	ADJ
inlawrev-3343	100	11	temporary	temporary	ADJ
inlawrev-3343	100	12	workers	worker	NOUN
inlawrev-3343	100	13	are	be	AUX
inlawrev-3343	100	14	ineligible	ineligible	ADJ
inlawrev-3343	100	15	for	for	ADP
inlawrev-3343	100	16	participation	participation	NOUN
inlawrev-3343	100	17	in	in	ADP
inlawrev-3343	100	18	the	the	DET
inlawrev-3343	100	19	federal	federal	ADJ
inlawrev-3343	100	20	employee	employee	NOUN
inlawrev-3343	100	21	retirement	retirement	NOUN
inlawrev-3343	100	22	system	system	NOUN
inlawrev-3343	100	23	and	and	CCONJ
inlawrev-3343	100	24	are	be	AUX
inlawrev-3343	100	25	not	not	PART
inlawrev-3343	100	26	provided	provide	VERB
inlawrev-3343	100	27	with	with	ADP
inlawrev-3343	100	28	government	government	NOUN
inlawrev-3343	100	29	-	-	PUNCT
inlawrev-3343	100	30	sponsored	sponsor	VERB
inlawrev-3343	100	31	life	life	NOUN
inlawrev-3343	100	32	insurance	insurance	NOUN
inlawrev-3343	100	33	.	.	PUNCT
inlawrev-3343	101	1	they	they	PRON
inlawrev-3343	101	2	may	may	AUX
inlawrev-3343	101	3	participate	participate	VERB
inlawrev-3343	101	4	in	in	ADP
inlawrev-3343	101	5	the	the	DET
inlawrev-3343	101	6	health	health	NOUN
inlawrev-3343	101	7	insurance	insurance	NOUN
inlawrev-3343	101	8	program	program	NOUN
inlawrev-3343	101	9	after	after	ADP
inlawrev-3343	101	10	one	one	NUM
inlawrev-3343	101	11	year	year	NOUN
inlawrev-3343	101	12	of	of	ADP
inlawrev-3343	101	13	service	service	NOUN
inlawrev-3343	101	14	,	,	PUNCT
inlawrev-3343	101	15	but	but	CCONJ
inlawrev-3343	101	16	without	without	ADP
inlawrev-3343	101	17	the	the	DET
inlawrev-3343	101	18	70	70	NUM
inlawrev-3343	101	19	%	%	NOUN
inlawrev-3343	101	20	contribution	contribution	NOUN
inlawrev-3343	101	21	to	to	ADP
inlawrev-3343	101	22	premium	premium	NOUN
inlawrev-3343	101	23	costs	cost	NOUN
inlawrev-3343	101	24	the	the	DET
inlawrev-3343	101	25	government	government	NOUN
inlawrev-3343	101	26	makes	make	VERB
inlawrev-3343	101	27	for	for	ADP
inlawrev-3343	101	28	its	its	PRON
inlawrev-3343	101	29	permanent	permanent	ADJ
inlawrev-3343	101	30	work	work	NOUN
inlawrev-3343	101	31	force	force	NOUN
inlawrev-3343	101	32	.	.	PUNCT
inlawrev-3343	102	1	u.s	u.s	PROPN
inlawrev-3343	102	2	.	.	PROPN
inlawrev-3343	102	3	merit	merit	PROPN
inlawrev-3343	102	4	systems	systems	PROPN
inlawrev-3343	102	5	protection	protection	PROPN
inlawrev-3343	102	6	board	board	PROPN
inlawrev-3343	102	7	,	,	PUNCT
inlawrev-3343	102	8	temporary	temporary	ADJ
inlawrev-3343	102	9	federal	federal	ADJ
inlawrev-3343	102	10	employment	employment	NOUN
inlawrev-3343	102	11	:	:	PUNCT
inlawrev-3343	102	12	in	in	ADP
inlawrev-3343	102	13	search	search	NOUN
inlawrev-3343	102	14	of	of	ADP
inlawrev-3343	102	15	flexibility	flexibility	NOUN
inlawrev-3343	102	16	and	and	CCONJ
inlawrev-3343	102	17	fairness	fairness	NOUN
inlawrev-3343	102	18	,	,	PUNCT
inlawrev-3343	102	19	a	a	DET
inlawrev-3343	102	20	report	report	NOUN
inlawrev-3343	102	21	concerning	concern	VERB
inlawrev-3343	102	22	significant	significant	ADJ
inlawrev-3343	102	23	actions	action	NOUN
inlawrev-3343	102	24	of	of	ADP
inlawrev-3343	102	25	the	the	DET
inlawrev-3343	102	26	u.s	u.s	PROPN
inlawrev-3343	102	27	.	.	PROPN
inlawrev-3343	102	28	office	office	NOUN
inlawrev-3343	102	29	of	of	ADP
inlawrev-3343	102	30	personnel	personnel	NOUN
inlawrev-3343	102	31	management	management	NOUN
inlawrev-3343	102	32	12	12	NUM
inlawrev-3343	102	33	(	(	PUNCT
inlawrev-3343	102	34	1994	1994	NUM
inlawrev-3343	102	35	)	)	PUNCT
inlawrev-3343	102	36	.	.	PUNCT
inlawrev-3343	103	1	see	see	VERB
inlawrev-3343	103	2	also	also	ADV
inlawrev-3343	103	3	,	,	PUNCT
inlawrev-3343	103	4	bennett	bennett	PROPN
inlawrev-3343	103	5	harrison	harrison	PROPN
inlawrev-3343	103	6	&	&	CCONJ
inlawrev-3343	103	7	barry	barry	PROPN
inlawrev-3343	103	8	bluestone	bluestone	PROPN
inlawrev-3343	103	9	,	,	PUNCT
inlawrev-3343	103	10	the	the	DET
inlawrev-3343	103	11	great	great	ADJ
inlawrev-3343	103	12	u	u	NOUN
inlawrev-3343	103	13	-	-	NOUN
inlawrev-3343	103	14	turn	turn	NOUN
inlawrev-3343	103	15	:	:	PUNCT
inlawrev-3343	103	16	corporate	corporate	ADJ
inlawrev-3343	103	17	restructuring	restructuring	NOUN
inlawrev-3343	103	18	and	and	CCONJ
inlawrev-3343	103	19	the	the	DET
inlawrev-3343	103	20	polarizing	polarizing	NOUN
inlawrev-3343	103	21	of	of	ADP
inlawrev-3343	103	22	america	america	PROPN
inlawrev-3343	103	23	46	46	NUM
inlawrev-3343	103	24	(	(	PUNCT
inlawrev-3343	103	25	1988	1988	NUM
inlawrev-3343	103	26	)	)	PUNCT
inlawrev-3343	103	27	;	;	PUNCT
inlawrev-3343	103	28	steven	steven	PROPN
inlawrev-3343	103	29	hippie	hippie	PROPN
inlawrev-3343	103	30	&	&	CCONJ
inlawrev-3343	103	31	jay	jay	PROPN
inlawrev-3343	103	32	steward	steward	PROPN
inlawrev-3343	103	33	,	,	PUNCT
inlawrev-3343	103	34	earnings	earning	NOUN
inlawrev-3343	103	35	and	and	CCONJ
inlawrev-3343	103	36	benefits	benefit	NOUN
inlawrev-3343	103	37	of	of	ADP
inlawrev-3343	103	38	contingent	contingent	NOUN
inlawrev-3343	103	39	and	and	CCONJ
inlawrev-3343	103	40	noncontingent	noncontingent	NOUN
inlawrev-3343	103	41	workers	worker	NOUN
inlawrev-3343	103	42	,	,	PUNCT
inlawrev-3343	103	43	monthly	monthly	ADJ
inlawrev-3343	103	44	lab	lab	NOUN
inlawrev-3343	103	45	.	.	PUNCT
inlawrev-3343	104	1	rev	rev	PROPN
inlawrev-3343	104	2	.	.	PROPN
inlawrev-3343	104	3	,	,	PUNCT
inlawrev-3343	104	4	oct	oct	PROPN
inlawrev-3343	104	5	.	.	PROPN
inlawrev-3343	104	6	1	1	NUM
inlawrev-3343	104	7	,	,	PUNCT
inlawrev-3343	104	8	1996	1996	NUM
inlawrev-3343	104	9	,	,	PUNCT
inlawrev-3343	104	10	at	at	ADP
inlawrev-3343	104	11	22	22	NUM
inlawrev-3343	104	12	-	-	SYM
inlawrev-3343	104	13	30	30	NUM
inlawrev-3343	104	14	;	;	PUNCT
inlawrev-3343	104	15	"	"	PUNCT
inlawrev-3343	104	16	contingent	contingent	NOUN
inlawrev-3343	104	17	"	"	PUNCT
inlawrev-3343	104	18	work	work	NOUN
inlawrev-3343	104	19	force	force	NOUN
inlawrev-3343	104	20	expands	expand	VERB
inlawrev-3343	104	21	rapidly	rapidly	ADV
inlawrev-3343	104	22	as	as	SCONJ
inlawrev-3343	104	23	firms	firm	NOUN
inlawrev-3343	104	24	seek	seek	VERB
inlawrev-3343	104	25	buffers	buffer	NOUN
inlawrev-3343	104	26	in	in	ADP
inlawrev-3343	104	27	economic	economic	ADJ
inlawrev-3343	104	28	downturns	downturn	NOUN
inlawrev-3343	104	29	,	,	PUNCT
inlawrev-3343	104	30	1985	1985	NUM
inlawrev-3343	104	31	daily	daily	ADJ
inlawrev-3343	104	32	lab	lab	NOUN
inlawrev-3343	104	33	.	.	PUNCT
inlawrev-3343	105	1	rep	rep	PROPN
inlawrev-3343	105	2	.	.	PROPN
inlawrev-3343	105	3	(	(	PUNCT
inlawrev-3343	105	4	bna	bna	PROPN
inlawrev-3343	105	5	)	)	PUNCT
inlawrev-3343	105	6	no	no	NOUN
inlawrev-3343	105	7	.	.	PROPN
inlawrev-3343	105	8	138	138	NUM
inlawrev-3343	105	9	,	,	PUNCT
inlawrev-3343	105	10	at	at	ADP
inlawrev-3343	105	11	a3	a3	PROPN
inlawrev-3343	105	12	(	(	PUNCT
inlawrev-3343	105	13	july	july	PROPN
inlawrev-3343	105	14	18	18	NUM
inlawrev-3343	105	15	,	,	PUNCT
inlawrev-3343	105	16	1985	1985	NUM
inlawrev-3343	105	17	)	)	PUNCT
inlawrev-3343	105	18	;	;	PUNCT
inlawrev-3343	105	19	contingent	contingent	ADJ
inlawrev-3343	105	20	workers	worker	NOUN
inlawrev-3343	105	21	unfairly	unfairly	ADV
inlawrev-3343	105	22	deprived	deprive	VERB
inlawrev-3343	105	23	of	of	ADP
inlawrev-3343	105	24	benefits	benefit	NOUN
inlawrev-3343	105	25	,	,	PUNCT
inlawrev-3343	105	26	job	job	NOUN
inlawrev-3343	105	27	security	security	NOUN
inlawrev-3343	105	28	,	,	PUNCT
inlawrev-3343	105	29	senate	senate	PROPN
inlawrev-3343	105	30	panel	panel	NOUN
inlawrev-3343	105	31	told	tell	VERB
inlawrev-3343	105	32	,	,	PUNCT
inlawrev-3343	105	33	1993	1993	NUM
inlawrev-3343	105	34	daily	daily	ADJ
inlawrev-3343	105	35	lab	lab	NOUN
inlawrev-3343	105	36	.	.	PUNCT
inlawrev-3343	106	1	rep	rep	PROPN
inlawrev-3343	106	2	.	.	PROPN
inlawrev-3343	106	3	(	(	PUNCT
inlawrev-3343	106	4	bna	bna	PROPN
inlawrev-3343	106	5	)	)	PUNCT
inlawrev-3343	106	6	no	no	NOUN
inlawrev-3343	106	7	.	.	NOUN
inlawrev-3343	106	8	1	1	NUM
inlawrev-3343	106	9	14	14	NUM
inlawrev-3343	106	10	,	,	PUNCT
inlawrev-3343	106	11	at	at	ADP
inlawrev-3343	106	12	dl	dl	PROPN
inlawrev-3343	106	13	1	1	NUM
inlawrev-3343	106	14	(	(	PUNCT
inlawrev-3343	106	15	june	june	PROPN
inlawrev-3343	106	16	16	16	NUM
inlawrev-3343	106	17	,	,	PUNCT
inlawrev-3343	106	18	1993	1993	NUM
inlawrev-3343	106	19	)	)	PUNCT
inlawrev-3343	106	20	(	(	PUNCT
inlawrev-3343	106	21	reporting	report	VERB
inlawrev-3343	106	22	on	on	ADP
inlawrev-3343	106	23	job	job	NOUN
inlawrev-3343	106	24	restructuring	restructuring	NOUN
inlawrev-3343	106	25	undertaken	undertake	VERB
inlawrev-3343	106	26	by	by	ADP
inlawrev-3343	106	27	the	the	DET
inlawrev-3343	106	28	bank	bank	PROPN
inlawrev-3343	106	29	of	of	ADP
inlawrev-3343	106	30	america	america	PROPN
inlawrev-3343	106	31	,	,	PUNCT
inlawrev-3343	106	32	which	which	PRON
inlawrev-3343	106	33	resulted	result	VERB
inlawrev-3343	106	34	in	in	ADP
inlawrev-3343	106	35	the	the	DET
inlawrev-3343	106	36	conversion	conversion	NOUN
inlawrev-3343	106	37	of	of	ADP
inlawrev-3343	106	38	58	58	NUM
inlawrev-3343	106	39	%	%	NOUN
inlawrev-3343	106	40	of	of	ADP
inlawrev-3343	106	41	its	its	PRON
inlawrev-3343	106	42	staff	staff	NOUN
inlawrev-3343	106	43	to	to	ADP
inlawrev-3343	106	44	hourly	hourly	ADJ
inlawrev-3343	106	45	or	or	CCONJ
inlawrev-3343	106	46	temporary	temporary	ADJ
inlawrev-3343	106	47	positions	position	NOUN
inlawrev-3343	106	48	without	without	ADP
inlawrev-3343	106	49	the	the	DET
inlawrev-3343	106	50	opportunity	opportunity	NOUN
inlawrev-3343	106	51	to	to	PART
inlawrev-3343	106	52	receive	receive	VERB
inlawrev-3343	106	53	benefits	benefit	NOUN
inlawrev-3343	106	54	)	)	PUNCT
inlawrev-3343	106	55	;	;	PUNCT
inlawrev-3343	106	56	gao	gao	PROPN
inlawrev-3343	106	57	finds	find	VERB
inlawrev-3343	106	58	greater	great	ADJ
inlawrev-3343	106	59	use	use	NOUN
inlawrev-3343	106	60	ofcontingent	ofcontingent	NOUN
inlawrev-3343	106	61	workers	worker	NOUN
inlawrev-3343	106	62	,	,	PUNCT
inlawrev-3343	106	63	warns	warn	VERB
inlawrev-3343	106	64	ofstrain	ofstrain	ADJ
inlawrev-3343	106	65	on	on	ADP
inlawrev-3343	106	66	income	income	NOUN
inlawrev-3343	106	67	protection	protection	NOUN
inlawrev-3343	106	68	system	system	NOUN
inlawrev-3343	106	69	,	,	PUNCT
inlawrev-3343	106	70	1991	1991	NUM
inlawrev-3343	106	71	daily	daily	ADJ
inlawrev-3343	106	72	lab	lab	NOUN
inlawrev-3343	106	73	.	.	PUNCT
inlawrev-3343	107	1	rep	rep	PROPN
inlawrev-3343	107	2	.	.	PROPN
inlawrev-3343	107	3	(	(	PUNCT
inlawrev-3343	107	4	bna	bna	PROPN
inlawrev-3343	107	5	)	)	PUNCT
inlawrev-3343	107	6	no	no	NOUN
inlawrev-3343	107	7	.	.	NOUN
inlawrev-3343	107	8	59	59	NUM
inlawrev-3343	107	9	,	,	PUNCT
inlawrev-3343	107	10	at	at	ADP
inlawrev-3343	107	11	al	al	PROPN
inlawrev-3343	107	12	(	(	PUNCT
inlawrev-3343	107	13	mar	mar	PROPN
inlawrev-3343	107	14	.	.	PROPN
inlawrev-3343	107	15	27	27	NUM
inlawrev-3343	107	16	,	,	PUNCT
inlawrev-3343	107	17	1991	1991	NUM
inlawrev-3343	107	18	)	)	PUNCT
inlawrev-3343	107	19	(	(	PUNCT
inlawrev-3343	107	20	reporting	report	VERB
inlawrev-3343	107	21	concerns	concern	NOUN
inlawrev-3343	107	22	of	of	ADP
inlawrev-3343	107	23	representative	representative	NOUN
inlawrev-3343	107	24	tom	tom	PROPN
inlawrev-3343	107	25	lantos	lanto	VERB
inlawrev-3343	107	26	that	that	SCONJ
inlawrev-3343	107	27	the	the	DET
inlawrev-3343	107	28	rise	rise	NOUN
inlawrev-3343	107	29	of	of	ADP
inlawrev-3343	107	30	contingent	contingent	ADJ
inlawrev-3343	107	31	employment	employment	NOUN
inlawrev-3343	107	32	practices	practice	NOUN
inlawrev-3343	107	33	creates	create	VERB
inlawrev-3343	107	34	the	the	DET
inlawrev-3343	107	35	risk	risk	NOUN
inlawrev-3343	107	36	of	of	ADP
inlawrev-3343	107	37	shifting	shift	VERB
inlawrev-3343	107	38	the	the	DET
inlawrev-3343	107	39	costs	cost	NOUN
inlawrev-3343	107	40	of	of	ADP
inlawrev-3343	107	41	income	income	NOUN
inlawrev-3343	107	42	protection	protection	NOUN
inlawrev-3343	107	43	and	and	CCONJ
inlawrev-3343	107	44	benefits	benefit	NOUN
inlawrev-3343	107	45	from	from	ADP
inlawrev-3343	107	46	employers	employer	NOUN
inlawrev-3343	107	47	to	to	ADP
inlawrev-3343	107	48	workers	worker	NOUN
inlawrev-3343	107	49	and	and	CCONJ
inlawrev-3343	107	50	taxpayers	taxpayer	NOUN
inlawrev-3343	107	51	)	)	PUNCT
inlawrev-3343	107	52	.	.	PUNCT
inlawrev-3343	108	1	responding	respond	VERB
inlawrev-3343	108	2	to	to	ADP
inlawrev-3343	108	3	proposals	proposal	NOUN
inlawrev-3343	108	4	to	to	PART
inlawrev-3343	108	5	expand	expand	VERB
inlawrev-3343	108	6	the	the	DET
inlawrev-3343	108	7	definition	definition	NOUN
inlawrev-3343	108	8	of	of	ADP
inlawrev-3343	108	9	independent	independent	ADJ
inlawrev-3343	108	10	contractors	contractor	NOUN
inlawrev-3343	108	11	for	for	ADP
inlawrev-3343	108	12	federal	federal	ADJ
inlawrev-3343	108	13	tax	tax	NOUN
inlawrev-3343	108	14	purposes	purpose	NOUN
inlawrev-3343	108	15	.	.	PUNCT
inlawrev-3343	109	1	secretary	secretary	NOUN
inlawrev-3343	109	2	of	of	ADP
inlawrev-3343	109	3	the	the	DET
inlawrev-3343	109	4	treasury	treasury	PROPN
inlawrev-3343	109	5	robert	robert	PROPN
inlawrev-3343	109	6	rubin	rubin	PROPN
inlawrev-3343	109	7	expressed	express	VERB
inlawrev-3343	109	8	concern	concern	NOUN
inlawrev-3343	109	9	that	that	SCONJ
inlawrev-3343	109	10	such	such	ADJ
inlawrev-3343	109	11	changes	change	NOUN
inlawrev-3343	109	12	"	"	PUNCT
inlawrev-3343	109	13	could	could	AUX
inlawrev-3343	109	14	lead	lead	VERB
inlawrev-3343	109	15	to	to	ADP
inlawrev-3343	109	16	widespread	widespread	ADJ
inlawrev-3343	109	17	shifting	shifting	NOUN
inlawrev-3343	109	18	of	of	ADP
inlawrev-3343	109	19	employees	employee	NOUN
inlawrev-3343	109	20	to	to	ADP
inlawrev-3343	109	21	independent	independent	ADJ
inlawrev-3343	109	22	contractor	contractor	NOUN
inlawrev-3343	109	23	status	status	NOUN
inlawrev-3343	109	24	,	,	PUNCT
inlawrev-3343	109	25	resulting	result	VERB
inlawrev-3343	109	26	in	in	ADP
inlawrev-3343	109	27	loss	loss	NOUN
inlawrev-3343	109	28	of	of	ADP
inlawrev-3343	109	29	worker	worker	NOUN
inlawrev-3343	109	30	1	1	NUM
inlawrev-3343	109	31	999	999	NUM
inlawrev-3343	109	32	]	]	PUNCT
inlawrev-3343	109	33	employee	employee	NOUN
inlawrev-3343	109	34	benefits	benefit	NOUN
inlawrev-3343	109	35	problem	problem	VERB
inlawrev-3343	109	36	305	305	NUM
inlawrev-3343	109	37	tier	tier	NOUN
inlawrev-3343	109	38	employment	employment	NOUN
inlawrev-3343	109	39	structure	structure	NOUN
inlawrev-3343	109	40	,	,	PUNCT
inlawrev-3343	109	41	with	with	ADP
inlawrev-3343	109	42	those	those	PRON
inlawrev-3343	109	43	in	in	ADP
inlawrev-3343	109	44	the	the	DET
inlawrev-3343	109	45	lower	low	ADJ
inlawrev-3343	109	46	tier	tier	NOUN
inlawrev-3343	109	47	usually	usually	ADV
inlawrev-3343	109	48	excluded	exclude	VERB
inlawrev-3343	109	49	from	from	ADP
inlawrev-3343	109	50	all	all	DET
inlawrev-3343	109	51	benefit	benefit	NOUN
inlawrev-3343	109	52	program	program	NOUN
inlawrev-3343	109	53	eligibility	eligibility	NOUN
inlawrev-3343	109	54	.	.	PUNCT
inlawrev-3343	110	1	for	for	ADP
inlawrev-3343	110	2	some	some	DET
inlawrev-3343	110	3	workers	worker	NOUN
inlawrev-3343	110	4	the	the	DET
inlawrev-3343	110	5	loss	loss	NOUN
inlawrev-3343	110	6	of	of	ADP
inlawrev-3343	110	7	benefit	benefit	NOUN
inlawrev-3343	110	8	eligibility	eligibility	NOUN
inlawrev-3343	110	9	may	may	AUX
inlawrev-3343	110	10	not	not	PART
inlawrev-3343	110	11	be	be	AUX
inlawrev-3343	110	12	an	an	DET
inlawrev-3343	110	13	insurmountable	insurmountable	ADJ
inlawrev-3343	110	14	problem	problem	NOUN
inlawrev-3343	110	15	.	.	PUNCT
inlawrev-3343	111	1	this	this	PRON
inlawrev-3343	111	2	is	be	AUX
inlawrev-3343	111	3	true	true	ADJ
inlawrev-3343	111	4	,	,	PUNCT
inlawrev-3343	111	5	for	for	ADP
inlawrev-3343	111	6	example	example	NOUN
inlawrev-3343	111	7	,	,	PUNCT
inlawrev-3343	111	8	for	for	ADP
inlawrev-3343	111	9	those	those	PRON
inlawrev-3343	111	10	covered	cover	VERB
inlawrev-3343	111	11	under	under	ADP
inlawrev-3343	111	12	the	the	DET
inlawrev-3343	111	13	benefit	benefit	NOUN
inlawrev-3343	111	14	program	program	NOUN
inlawrev-3343	111	15	of	of	ADP
inlawrev-3343	111	16	a	a	DET
inlawrev-3343	111	17	spouse	spouse	NOUN
inlawrev-3343	111	18	or	or	CCONJ
inlawrev-3343	111	19	parent	parent	NOUN
inlawrev-3343	111	20	.	.	PUNCT
inlawrev-3343	112	1	others	other	NOUN
inlawrev-3343	112	2	who	who	PRON
inlawrev-3343	112	3	secure	secure	VERB
inlawrev-3343	112	4	insurance	insurance	NOUN
inlawrev-3343	112	5	through	through	ADP
inlawrev-3343	112	6	professional	professional	ADJ
inlawrev-3343	112	7	organizations	organization	NOUN
inlawrev-3343	112	8	such	such	ADJ
inlawrev-3343	112	9	as	as	ADP
inlawrev-3343	112	10	the	the	DET
inlawrev-3343	112	11	american	american	PROPN
inlawrev-3343	112	12	bar	bar	PROPN
inlawrev-3343	112	13	association	association	NOUN
inlawrev-3343	112	14	are	be	AUX
inlawrev-3343	112	15	in	in	ADP
inlawrev-3343	112	16	the	the	DET
inlawrev-3343	112	17	same	same	ADJ
inlawrev-3343	112	18	position	position	NOUN
inlawrev-3343	112	19	.	.	PUNCT
inlawrev-3343	113	1	for	for	ADP
inlawrev-3343	113	2	the	the	DET
inlawrev-3343	113	3	remainder	remainder	NOUN
inlawrev-3343	113	4	,	,	PUNCT
inlawrev-3343	113	5	however	however	ADV
inlawrev-3343	113	6	,	,	PUNCT
inlawrev-3343	113	7	the	the	DET
inlawrev-3343	113	8	inability	inability	NOUN
inlawrev-3343	113	9	to	to	PART
inlawrev-3343	113	10	obtain	obtain	VERB
inlawrev-3343	113	11	coverage	coverage	NOUN
inlawrev-3343	113	12	under	under	ADP
inlawrev-3343	113	13	an	an	DET
inlawrev-3343	113	14	employer	employer	NOUN
inlawrev-3343	113	15	's	's	PART
inlawrev-3343	113	16	benefit	benefit	NOUN
inlawrev-3343	113	17	plan	plan	NOUN
inlawrev-3343	113	18	may	may	AUX
inlawrev-3343	113	19	well	well	ADV
inlawrev-3343	113	20	mean	mean	VERB
inlawrev-3343	113	21	the	the	DET
inlawrev-3343	113	22	inability	inability	NOUN
inlawrev-3343	113	23	to	to	PART
inlawrev-3343	113	24	secure	secure	VERB
inlawrev-3343	113	25	any	any	DET
inlawrev-3343	113	26	benefits	benefit	NOUN
inlawrev-3343	113	27	at	at	ADV
inlawrev-3343	113	28	all	all	ADV
inlawrev-3343	113	29	.	.	PUNCT
inlawrev-3343	114	1	when	when	SCONJ
inlawrev-3343	114	2	the	the	DET
inlawrev-3343	114	3	benefits	benefit	NOUN
inlawrev-3343	114	4	involved	involve	VERB
inlawrev-3343	114	5	are	be	AUX
inlawrev-3343	114	6	as	as	ADV
inlawrev-3343	114	7	central	central	ADJ
inlawrev-3343	114	8	as	as	ADP
inlawrev-3343	114	9	health	health	NOUN
inlawrev-3343	114	10	insurance	insurance	NOUN
inlawrev-3343	114	11	and	and	CCONJ
inlawrev-3343	114	12	a	a	DET
inlawrev-3343	114	13	pension	pension	NOUN
inlawrev-3343	114	14	,	,	PUNCT
inlawrev-3343	114	15	serious	serious	ADJ
inlawrev-3343	114	16	economic	economic	ADJ
inlawrev-3343	114	17	hardship	hardship	NOUN
inlawrev-3343	114	18	could	could	AUX
inlawrev-3343	114	19	result	result	VERB
inlawrev-3343	114	20	for	for	ADP
inlawrev-3343	114	21	those	those	PRON
inlawrev-3343	114	22	affected	affect	VERB
inlawrev-3343	114	23	.	.	PUNCT
inlawrev-3343	115	1	yet	yet	ADV
inlawrev-3343	115	2	,	,	PUNCT
inlawrev-3343	115	3	this	this	PRON
inlawrev-3343	115	4	is	be	AUX
inlawrev-3343	115	5	exactly	exactly	ADV
inlawrev-3343	115	6	what	what	PRON
inlawrev-3343	115	7	has	have	AUX
inlawrev-3343	115	8	been	be	AUX
inlawrev-3343	115	9	happening	happen	VERB
inlawrev-3343	115	10	to	to	PART
inlawrev-3343	115	11	contingent	contingent	VERB
inlawrev-3343	115	12	workers	worker	NOUN
inlawrev-3343	115	13	.	.	PUNCT
inlawrev-3343	116	1	the	the	DET
inlawrev-3343	116	2	de	de	NOUN
inlawrev-3343	116	3	-	-	NOUN
inlawrev-3343	116	4	linking	linking	NOUN
inlawrev-3343	116	5	of	of	ADP
inlawrev-3343	116	6	benefit	benefit	NOUN
inlawrev-3343	116	7	program	program	NOUN
inlawrev-3343	116	8	participation	participation	NOUN
inlawrev-3343	116	9	from	from	ADP
inlawrev-3343	116	10	the	the	DET
inlawrev-3343	116	11	employment	employment	NOUN
inlawrev-3343	116	12	relationship	relationship	NOUN
inlawrev-3343	116	13	through	through	ADP
inlawrev-3343	116	14	the	the	DET
inlawrev-3343	116	15	use	use	NOUN
inlawrev-3343	116	16	of	of	ADP
inlawrev-3343	116	17	contingent	contingent	ADJ
inlawrev-3343	116	18	employment	employment	NOUN
inlawrev-3343	116	19	arrangements	arrangement	NOUN
inlawrev-3343	116	20	was	be	AUX
inlawrev-3343	116	21	illustrated	illustrate	VERB
inlawrev-3343	116	22	in	in	ADP
inlawrev-3343	116	23	recent	recent	ADJ
inlawrev-3343	116	24	litigation	litigation	NOUN
inlawrev-3343	116	25	involving	involve	VERB
inlawrev-3343	116	26	the	the	DET
inlawrev-3343	116	27	microsoft	microsoft	PROPN
inlawrev-3343	116	28	corporation	corporation	PROPN
inlawrev-3343	116	29	(	(	PUNCT
inlawrev-3343	116	30	"	"	PUNCT
inlawrev-3343	116	31	microsoft	microsoft	PROPN
inlawrev-3343	116	32	"	"	PUNCT
inlawrev-3343	116	33	)	)	PUNCT
inlawrev-3343	116	34	.	.	PUNCT
inlawrev-3343	117	1	'	'	PUNCT
inlawrev-3343	118	1	*	*	PUNCT
inlawrev-3343	118	2	a	a	DET
inlawrev-3343	118	3	decision	decision	NOUN
inlawrev-3343	118	4	by	by	ADP
inlawrev-3343	118	5	a	a	DET
inlawrev-3343	118	6	panel	panel	NOUN
inlawrev-3343	118	7	of	of	ADP
inlawrev-3343	118	8	the	the	DET
inlawrev-3343	118	9	ninth	ninth	ADJ
inlawrev-3343	118	10	circuit	circuit	NOUN
inlawrev-3343	118	11	court	court	NOUN
inlawrev-3343	118	12	of	of	ADP
inlawrev-3343	118	13	appeals	appeal	NOUN
inlawrev-3343	118	14	held	hold	VERB
inlawrev-3343	118	15	that	that	SCONJ
inlawrev-3343	118	16	certain	certain	ADJ
inlawrev-3343	118	17	contract	contract	NOUN
inlawrev-3343	118	18	workers	worker	NOUN
inlawrev-3343	118	19	for	for	ADP
inlawrev-3343	118	20	microsoft	microsoft	PROPN
inlawrev-3343	118	21	were	be	AUX
inlawrev-3343	118	22	entitled	entitle	VERB
inlawrev-3343	118	23	to	to	PART
inlawrev-3343	118	24	participate	participate	VERB
inlawrev-3343	118	25	in	in	ADP
inlawrev-3343	118	26	the	the	DET
inlawrev-3343	118	27	company	company	NOUN
inlawrev-3343	118	28	's	's	PART
inlawrev-3343	118	29	§	§	PROPN
inlawrev-3343	118	30	401(k	401(k	PROPN
inlawrev-3343	118	31	)	)	PUNCT
inlawrev-3343	118	32	deferred	defer	VERB
inlawrev-3343	118	33	compensation	compensation	NOUN
inlawrev-3343	118	34	program	program	NOUN
inlawrev-3343	118	35	as	as	ADV
inlawrev-3343	118	36	well	well	ADV
inlawrev-3343	118	37	its	its	PRON
inlawrev-3343	118	38	employee	employee	NOUN
inlawrev-3343	118	39	stock	stock	NOUN
inlawrev-3343	118	40	purchase	purchase	NOUN
inlawrev-3343	118	41	plan	plan	NOUN
inlawrev-3343	118	42	even	even	ADV
inlawrev-3343	118	43	though	though	SCONJ
inlawrev-3343	118	44	they	they	PRON
inlawrev-3343	118	45	had	have	AUX
inlawrev-3343	118	46	signed	sign	VERB
inlawrev-3343	118	47	an	an	DET
inlawrev-3343	118	48	employment	employment	NOUN
inlawrev-3343	118	49	agreement	agreement	NOUN
inlawrev-3343	118	50	recognizing	recognize	VERB
inlawrev-3343	118	51	that	that	SCONJ
inlawrev-3343	118	52	they	they	PRON
inlawrev-3343	118	53	were	be	AUX
inlawrev-3343	118	54	ineligible.*^	ineligible.*^	PROPN
inlawrev-3343	118	55	subsequently	subsequently	ADV
inlawrev-3343	118	56	,	,	PUNCT
inlawrev-3343	118	57	the	the	DET
inlawrev-3343	118	58	core	core	NOUN
inlawrev-3343	118	59	features	feature	NOUN
inlawrev-3343	118	60	of	of	ADP
inlawrev-3343	118	61	the	the	DET
inlawrev-3343	118	62	decision	decision	NOUN
inlawrev-3343	118	63	were	be	AUX
inlawrev-3343	118	64	affirmed	affirm	VERB
inlawrev-3343	118	65	by	by	ADP
inlawrev-3343	118	66	the	the	DET
inlawrev-3343	118	67	ninth	ninth	ADJ
inlawrev-3343	118	68	circuit	circuit	NOUN
inlawrev-3343	118	69	court	court	NOUN
inlawrev-3343	118	70	of	of	ADP
inlawrev-3343	118	71	appeals	appeal	NOUN
inlawrev-3343	118	72	in	in	ADP
inlawrev-3343	118	73	an	an	DET
inlawrev-3343	118	74	en	en	X
inlawrev-3343	118	75	banc	banc	NOUN
inlawrev-3343	118	76	ruling	ruling	NOUN
inlawrev-3343	118	77	,	,	PUNCT
inlawrev-3343	118	78	although	although	SCONJ
inlawrev-3343	118	79	questions	question	NOUN
inlawrev-3343	118	80	concerning	concern	VERB
inlawrev-3343	118	81	the	the	DET
inlawrev-3343	118	82	interpretation	interpretation	NOUN
inlawrev-3343	118	83	of	of	ADP
inlawrev-3343	118	84	the	the	DET
inlawrev-3343	118	85	deferred	defer	VERB
inlawrev-3343	118	86	compensation	compensation	NOUN
inlawrev-3343	118	87	plan	plan	NOUN
inlawrev-3343	118	88	document	document	NOUN
inlawrev-3343	118	89	were	be	AUX
inlawrev-3343	118	90	remanded	remand	VERB
inlawrev-3343	118	91	to	to	ADP
inlawrev-3343	118	92	the	the	DET
inlawrev-3343	118	93	plan	plan	NOUN
inlawrev-3343	118	94	administrator	administrator	NOUN
inlawrev-3343	118	95	for	for	ADP
inlawrev-3343	118	96	further	far	ADV
inlawrev-3343	118	97	consideration.*^	consideration.*^	PROPN
inlawrev-3343	118	98	given	give	VERB
inlawrev-3343	118	99	the	the	DET
inlawrev-3343	118	100	widespread	widespread	ADJ
inlawrev-3343	118	101	practice	practice	NOUN
inlawrev-3343	118	102	of	of	ADP
inlawrev-3343	118	103	not	not	PART
inlawrev-3343	118	104	providing	provide	VERB
inlawrev-3343	118	105	benefits	benefit	NOUN
inlawrev-3343	118	106	to	to	ADP
inlawrev-3343	118	107	protections	protection	NOUN
inlawrev-3343	118	108	such	such	ADJ
inlawrev-3343	118	109	as	as	ADP
inlawrev-3343	118	110	pension	pension	NOUN
inlawrev-3343	118	111	and	and	CCONJ
inlawrev-3343	118	112	health	health	NOUN
inlawrev-3343	118	113	coverage	coverage	NOUN
inlawrev-3343	118	114	.	.	PUNCT
inlawrev-3343	118	115	"	"	PUNCT
inlawrev-3343	119	1	james	james	PROPN
inlawrev-3343	119	2	kuhnenn	kuhnenn	PROPN
inlawrev-3343	119	3	,	,	PUNCT
inlawrev-3343	119	4	going	go	VERB
inlawrev-3343	119	5	for	for	ADP
inlawrev-3343	119	6	home	home	NOUN
inlawrev-3343	119	7	-	-	PUNCT
inlawrev-3343	119	8	based	base	VERB
inlawrev-3343	119	9	businesses	business	NOUN
inlawrev-3343	119	10	?	?	PUNCT
inlawrev-3343	120	1	bills	bill	NOUN
inlawrev-3343	120	2	could	could	AUX
inlawrev-3343	120	3	mean	mean	VERB
inlawrev-3343	120	4	lower	low	ADJ
inlawrev-3343	120	5	federal	federal	ADJ
inlawrev-3343	120	6	taxes	taxis	NOUN
inlawrev-3343	120	7	,	,	PUNCT
inlawrev-3343	120	8	but	but	CCONJ
inlawrev-3343	120	9	provision	provision	NOUN
inlawrev-3343	120	10	on	on	ADP
inlawrev-3343	120	11	independent	independent	ADJ
inlawrev-3343	120	12	contractors	contractor	NOUN
inlawrev-3343	120	13	could	could	AUX
inlawrev-3343	120	14	put	put	VERB
inlawrev-3343	120	15	some	some	PRON
inlawrev-3343	120	16	in	in	ADP
inlawrev-3343	120	17	a	a	DET
inlawrev-3343	120	18	bind	bind	NOUN
inlawrev-3343	120	19	,	,	PUNCT
inlawrev-3343	120	20	kansas	kansas	PROPN
inlawrev-3343	120	21	city	city	PROPN
inlawrev-3343	120	22	star	star	PROPN
inlawrev-3343	120	23	,	,	PUNCT
inlawrev-3343	120	24	june	june	PROPN
inlawrev-3343	120	25	28	28	NUM
inlawrev-3343	120	26	,	,	PUNCT
inlawrev-3343	120	27	1	1	NUM
inlawrev-3343	120	28	997	997	NUM
inlawrev-3343	120	29	,	,	PUNCT
inlawrev-3343	120	30	at	at	ADP
inlawrev-3343	120	31	b	b	NOUN
inlawrev-3343	120	32	1	1	NUM
inlawrev-3343	120	33	.	.	NOUN
inlawrev-3343	120	34	1	1	NUM
inlawrev-3343	120	35	1	1	NUM
inlawrev-3343	120	36	.	.	PUNCT
inlawrev-3343	121	1	vizcaino	vizcaino	PROPN
inlawrev-3343	121	2	v.	v.	PROPN
inlawrev-3343	121	3	microsoft	microsoft	PROPN
inlawrev-3343	121	4	corp	corp	PROPN
inlawrev-3343	121	5	.	.	PROPN
inlawrev-3343	121	6	,	,	PUNCT
inlawrev-3343	121	7	97	97	NUM
inlawrev-3343	121	8	f.3d	f.3d	NUM
inlawrev-3343	121	9	1	1	NUM
inlawrev-3343	121	10	1	1	NUM
inlawrev-3343	121	11	87	87	NUM
inlawrev-3343	121	12	(	(	PUNCT
inlawrev-3343	121	13	9th	9th	ADJ
inlawrev-3343	121	14	cir	cir	NOUN
inlawrev-3343	121	15	.	.	PUNCT
inlawrev-3343	122	1	1	1	NUM
inlawrev-3343	122	2	996	996	NUM
inlawrev-3343	122	3	)	)	PUNCT
inlawrev-3343	123	1	[	[	X
inlawrev-3343	123	2	hereinafter	hereinafter	NOUN
inlawrev-3343	123	3	microsoft	microsoft	PROPN
inlawrev-3343	123	4	corp	corp	PROPN
inlawrev-3343	123	5	.	.	PROPN
inlawrev-3343	124	1	i	i	PRON
inlawrev-3343	124	2	]	]	X
inlawrev-3343	124	3	,	,	PUNCT
inlawrev-3343	124	4	affd	affd	X
inlawrev-3343	124	5	on	on	ADP
inlawrev-3343	124	6	reh	reh	NOUN
inlawrev-3343	124	7	'	'	PUNCT
inlawrev-3343	124	8	g	g	NOUN
inlawrev-3343	124	9	,	,	PUNCT
inlawrev-3343	124	10	120	120	NUM
inlawrev-3343	124	11	f.3d	f.3d	NUM
inlawrev-3343	124	12	1006	1006	NUM
inlawrev-3343	124	13	(	(	PUNCT
inlawrev-3343	124	14	9th	9th	ADJ
inlawrev-3343	124	15	cir	cir	NOUN
inlawrev-3343	124	16	.	.	PUNCT
inlawrev-3343	124	17	1997	1997	NUM
inlawrev-3343	124	18	)	)	PUNCT
inlawrev-3343	124	19	(	(	PUNCT
inlawrev-3343	124	20	en	en	X
inlawrev-3343	124	21	banc	banc	PROPN
inlawrev-3343	124	22	)	)	PUNCT
inlawrev-3343	125	1	[	[	X
inlawrev-3343	125	2	hereinafter	hereinafter	NOUN
inlawrev-3343	125	3	microsoft	microsoft	PROPN
inlawrev-3343	125	4	corp	corp	PROPN
inlawrev-3343	125	5	.	.	PROPN
inlawrev-3343	125	6	ii	ii	PROPN
inlawrev-3343	125	7	]	]	PUNCT
inlawrev-3343	125	8	,	,	PUNCT
inlawrev-3343	125	9	cert	cert	NOUN
inlawrev-3343	125	10	,	,	PUNCT
inlawrev-3343	125	11	denied	deny	VERB
inlawrev-3343	125	12	,	,	PUNCT
inlawrev-3343	125	13	1	1	NUM
inlawrev-3343	125	14	18	18	NUM
inlawrev-3343	125	15	s.	s.	PROPN
inlawrev-3343	125	16	ct	ct	PROPN
inlawrev-3343	125	17	.	.	PROPN
inlawrev-3343	125	18	899	899	NUM
inlawrev-3343	125	19	(	(	PUNCT
inlawrev-3343	125	20	1998	1998	NUM
inlawrev-3343	125	21	)	)	PUNCT
inlawrev-3343	125	22	.	.	PUNCT
inlawrev-3343	126	1	a	a	DET
inlawrev-3343	126	2	separate	separate	ADJ
inlawrev-3343	126	3	law	law	NOUN
inlawrev-3343	126	4	suit	suit	NOUN
inlawrev-3343	126	5	has	have	AUX
inlawrev-3343	126	6	also	also	ADV
inlawrev-3343	126	7	been	be	AUX
inlawrev-3343	126	8	filed	file	VERB
inlawrev-3343	126	9	against	against	ADP
inlawrev-3343	126	10	microsoft	microsoft	PROPN
inlawrev-3343	126	11	challenging	challenge	VERB
inlawrev-3343	126	12	the	the	DET
inlawrev-3343	126	13	company	company	NOUN
inlawrev-3343	126	14	's	's	PART
inlawrev-3343	126	15	practice	practice	NOUN
inlawrev-3343	126	16	of	of	ADP
inlawrev-3343	126	17	denying	deny	VERB
inlawrev-3343	126	18	temporary	temporary	ADJ
inlawrev-3343	126	19	workers	worker	NOUN
inlawrev-3343	126	20	various	various	ADJ
inlawrev-3343	126	21	health	health	NOUN
inlawrev-3343	126	22	and	and	CCONJ
inlawrev-3343	126	23	pay	pay	NOUN
inlawrev-3343	126	24	benefits	benefit	NOUN
inlawrev-3343	126	25	,	,	PUNCT
inlawrev-3343	126	26	as	as	ADV
inlawrev-3343	126	27	well	well	ADV
inlawrev-3343	126	28	as	as	ADP
inlawrev-3343	126	29	eligibility	eligibility	NOUN
inlawrev-3343	126	30	for	for	ADP
inlawrev-3343	126	31	stock	stock	NOUN
inlawrev-3343	126	32	options	option	NOUN
inlawrev-3343	126	33	.	.	PUNCT
inlawrev-3343	127	1	the	the	DET
inlawrev-3343	127	2	attorney	attorney	NOUN
inlawrev-3343	127	3	for	for	ADP
inlawrev-3343	127	4	the	the	DET
inlawrev-3343	127	5	plaintiffs	plaintiff	NOUN
inlawrev-3343	127	6	indicated	indicate	VERB
inlawrev-3343	127	7	that	that	SCONJ
inlawrev-3343	127	8	class	class	NOUN
inlawrev-3343	127	9	action	action	NOUN
inlawrev-3343	127	10	status	status	NOUN
inlawrev-3343	127	11	will	will	AUX
inlawrev-3343	127	12	be	be	AUX
inlawrev-3343	127	13	sought	seek	VERB
inlawrev-3343	127	14	.	.	PUNCT
inlawrev-3343	128	1	see	see	VERB
inlawrev-3343	128	2	ten	ten	NUM
inlawrev-3343	128	3	microsoft	microsoft	PROPN
inlawrev-3343	128	4	temps	temps	PROPN
inlawrev-3343	128	5	file	file	PROPN
inlawrev-3343	128	6	law	law	NOUN
inlawrev-3343	128	7	suit	suit	NOUN
inlawrev-3343	128	8	alleging	allege	VERB
inlawrev-3343	128	9	unequal	unequal	ADJ
inlawrev-3343	128	10	treatment	treatment	NOUN
inlawrev-3343	128	11	,	,	PUNCT
inlawrev-3343	128	12	wall	wall	PROPN
inlawrev-3343	128	13	st	st	PROPN
inlawrev-3343	128	14	.	.	PROPN
inlawrev-3343	128	15	j.	j.	PROPN
inlawrev-3343	128	16	,	,	PUNCT
inlawrev-3343	128	17	nov	nov	PROPN
inlawrev-3343	128	18	.	.	PROPN
inlawrev-3343	128	19	20	20	NUM
inlawrev-3343	128	20	,	,	PUNCT
inlawrev-3343	128	21	1998	1998	NUM
inlawrev-3343	128	22	,	,	PUNCT
inlawrev-3343	128	23	at	at	ADP
inlawrev-3343	128	24	a6	a6	NOUN
inlawrev-3343	128	25	.	.	PUNCT
inlawrev-3343	129	1	12	12	NUM
inlawrev-3343	129	2	.	.	PUNCT
inlawrev-3343	130	1	microsoft	microsoft	PROPN
inlawrev-3343	130	2	corp	corp	PROPN
inlawrev-3343	130	3	.	.	PROPN
inlawrev-3343	130	4	/	/	PUNCT
inlawrev-3343	130	5	,	,	PUNCT
inlawrev-3343	130	6	97	97	NUM
inlawrev-3343	130	7	f.3d	f.3d	NUM
inlawrev-3343	130	8	at	at	ADP
inlawrev-3343	130	9	1	1	NUM
inlawrev-3343	130	10	1	1	NUM
inlawrev-3343	130	11	87	87	NUM
inlawrev-3343	130	12	.	.	PUNCT
inlawrev-3343	131	1	13	13	NUM
inlawrev-3343	131	2	.	.	PUNCT
inlawrev-3343	131	3	microsoft	microsoft	PROPN
inlawrev-3343	131	4	corp	corp	PROPN
inlawrev-3343	131	5	.	.	PROPN
inlawrev-3343	131	6	ii	ii	PROPN
inlawrev-3343	131	7	,	,	PUNCT
inlawrev-3343	131	8	120	120	NUM
inlawrev-3343	131	9	f.3d	f.3d	NUM
inlawrev-3343	131	10	1006	1006	NUM
inlawrev-3343	131	11	(	(	PUNCT
inlawrev-3343	131	12	9th	9th	ADJ
inlawrev-3343	131	13	cir	cir	NOUN
inlawrev-3343	131	14	.	.	PUNCT
inlawrev-3343	131	15	1997	1997	NUM
inlawrev-3343	131	16	)	)	PUNCT
inlawrev-3343	131	17	(	(	PUNCT
inlawrev-3343	131	18	en	en	X
inlawrev-3343	131	19	banc	banc	PROPN
inlawrev-3343	131	20	)	)	PUNCT
inlawrev-3343	131	21	,	,	PUNCT
inlawrev-3343	131	22	cert	cert	NOUN
inlawrev-3343	131	23	,	,	PUNCT
inlawrev-3343	131	24	denied	deny	VERB
inlawrev-3343	131	25	,	,	PUNCT
inlawrev-3343	131	26	1	1	NUM
inlawrev-3343	131	27	18	18	NUM
inlawrev-3343	131	28	s.	s.	PROPN
inlawrev-3343	131	29	ct	ct	PROPN
inlawrev-3343	131	30	.	.	PROPN
inlawrev-3343	132	1	899	899	NUM
inlawrev-3343	132	2	(	(	PUNCT
inlawrev-3343	132	3	1998	1998	NUM
inlawrev-3343	132	4	)	)	PUNCT
inlawrev-3343	132	5	.	.	PUNCT
inlawrev-3343	133	1	prior	prior	ADV
inlawrev-3343	133	2	to	to	ADP
inlawrev-3343	133	3	the	the	DET
inlawrev-3343	133	4	start	start	NOUN
inlawrev-3343	133	5	of	of	ADP
inlawrev-3343	133	6	litigation	litigation	NOUN
inlawrev-3343	133	7	,	,	PUNCT
inlawrev-3343	133	8	microsoft	microsoft	PROPN
inlawrev-3343	133	9	altered	alter	VERB
inlawrev-3343	133	10	its	its	PRON
inlawrev-3343	133	11	employment	employment	NOUN
inlawrev-3343	133	12	structure	structure	NOUN
inlawrev-3343	133	13	in	in	ADP
inlawrev-3343	133	14	an	an	DET
inlawrev-3343	133	15	effort	effort	NOUN
inlawrev-3343	133	16	to	to	PART
inlawrev-3343	133	17	avoid	avoid	VERB
inlawrev-3343	133	18	any	any	DET
inlawrev-3343	133	19	possibility	possibility	NOUN
inlawrev-3343	133	20	of	of	ADP
inlawrev-3343	133	21	having	have	VERB
inlawrev-3343	133	22	to	to	PART
inlawrev-3343	133	23	pay	pay	VERB
inlawrev-3343	133	24	benefits	benefit	NOUN
inlawrev-3343	133	25	to	to	ADP
inlawrev-3343	133	26	its	its	PRON
inlawrev-3343	133	27	contingent	contingent	NOUN
inlawrev-3343	133	28	work	work	NOUN
inlawrev-3343	133	29	force	force	NOUN
inlawrev-3343	133	30	in	in	ADP
inlawrev-3343	133	31	the	the	DET
inlawrev-3343	133	32	future	future	NOUN
inlawrev-3343	133	33	.	.	PUNCT
inlawrev-3343	134	1	it	it	PRON
inlawrev-3343	134	2	did	do	VERB
inlawrev-3343	134	3	this	this	PRON
inlawrev-3343	134	4	by	by	ADP
inlawrev-3343	134	5	terminating	terminate	VERB
inlawrev-3343	134	6	what	what	PRON
inlawrev-3343	134	7	it	it	PRON
inlawrev-3343	134	8	had	have	AUX
inlawrev-3343	134	9	hoped	hope	VERB
inlawrev-3343	134	10	was	be	AUX
inlawrev-3343	134	11	an	an	DET
inlawrev-3343	134	12	independent	independent	ADJ
inlawrev-3343	134	13	contractor	contractor	NOUN
inlawrev-3343	134	14	employment	employment	NOUN
inlawrev-3343	134	15	system	system	NOUN
inlawrev-3343	134	16	and	and	CCONJ
inlawrev-3343	134	17	replacing	replace	VERB
inlawrev-3343	134	18	it	it	PRON
inlawrev-3343	134	19	with	with	ADP
inlawrev-3343	134	20	the	the	DET
inlawrev-3343	134	21	use	use	NOUN
inlawrev-3343	134	22	of	of	ADP
inlawrev-3343	134	23	personnel	personnel	NOUN
inlawrev-3343	134	24	provided	provide	VERB
inlawrev-3343	134	25	by	by	ADP
inlawrev-3343	134	26	an	an	DET
inlawrev-3343	134	27	employment	employment	NOUN
inlawrev-3343	134	28	leasing	leasing	NOUN
inlawrev-3343	134	29	agency	agency	NOUN
inlawrev-3343	134	30	.	.	PUNCT
inlawrev-3343	135	1	i	i	PRON
inlawrev-3343	135	2	d.	d.	PROPN
inlawrev-3343	135	3	at	at	ADP
inlawrev-3343	135	4	1009	1009	NUM
inlawrev-3343	135	5	.	.	PUNCT
inlawrev-3343	136	1	the	the	DET
inlawrev-3343	136	2	district	district	NOUN
inlawrev-3343	136	3	court	court	NOUN
inlawrev-3343	136	4	,	,	PUNCT
inlawrev-3343	136	5	on	on	ADP
inlawrev-3343	136	6	remand	remand	NOUN
inlawrev-3343	136	7	,	,	PUNCT
inlawrev-3343	136	8	found	find	VERB
inlawrev-3343	136	9	that	that	SCONJ
inlawrev-3343	136	10	the	the	DET
inlawrev-3343	136	11	plaintiff	plaintiff	NOUN
inlawrev-3343	136	12	class	class	NOUN
inlawrev-3343	136	13	includes	include	VERB
inlawrev-3343	136	14	former	former	ADJ
inlawrev-3343	136	15	microsoft	microsoft	PROPN
inlawrev-3343	136	16	contract	contract	NOUN
inlawrev-3343	136	17	workers	worker	NOUN
inlawrev-3343	136	18	secured	secure	VERB
inlawrev-3343	136	19	through	through	ADP
inlawrev-3343	136	20	employment	employment	NOUN
inlawrev-3343	136	21	leasing	leasing	NOUN
inlawrev-3343	136	22	agencies	agency	NOUN
inlawrev-3343	136	23	who	who	PRON
inlawrev-3343	136	24	nevertheless	nevertheless	ADV
inlawrev-3343	136	25	met	meet	VERB
inlawrev-3343	136	26	the	the	DET
inlawrev-3343	136	27	standards	standard	NOUN
inlawrev-3343	136	28	for	for	ADP
inlawrev-3343	136	29	classification	classification	NOUN
inlawrev-3343	136	30	as	as	ADP
inlawrev-3343	136	31	common	common	ADJ
inlawrev-3343	136	32	law	law	NOUN
inlawrev-3343	136	33	employees	employee	NOUN
inlawrev-3343	136	34	of	of	ADP
inlawrev-3343	136	35	microsoft	microsoft	PROPN
inlawrev-3343	136	36	.	.	PUNCT
inlawrev-3343	137	1	vizcaino	vizcaino	PROPN
inlawrev-3343	137	2	v.	v.	PROPN
inlawrev-3343	137	3	microsoft	microsoft	PROPN
inlawrev-3343	137	4	corp	corp	PROPN
inlawrev-3343	137	5	.	.	PROPN
inlawrev-3343	137	6	,	,	PUNCT
inlawrev-3343	137	7	no	no	INTJ
inlawrev-3343	137	8	.	.	PUNCT
inlawrev-3343	138	1	c393	c393	PROPN
inlawrev-3343	138	2	-	-	PUNCT
inlawrev-3343	138	3	1780	1780	NUM
inlawrev-3343	138	4	,	,	PUNCT
inlawrev-3343	138	5	1998	1998	NUM
inlawrev-3343	138	6	wl	wl	SYM
inlawrev-3343	138	7	122084	122084	NUM
inlawrev-3343	138	8	(	(	PUNCT
inlawrev-3343	138	9	w.d	w.d	PROPN
inlawrev-3343	138	10	.	.	PROPN
inlawrev-3343	138	11	wash	wash	PROPN
inlawrev-3343	138	12	.	.	PUNCT
inlawrev-3343	139	1	feb	feb	PROPN
inlawrev-3343	139	2	.	.	PROPN
inlawrev-3343	139	3	13	13	NUM
inlawrev-3343	139	4	,	,	PUNCT
inlawrev-3343	139	5	1998	1998	NUM
inlawrev-3343	139	6	)	)	PUNCT
inlawrev-3343	139	7	.	.	PUNCT
inlawrev-3343	140	1	whether	whether	SCONJ
inlawrev-3343	140	2	or	or	CCONJ
inlawrev-3343	140	3	not	not	PART
inlawrev-3343	140	4	they	they	PRON
inlawrev-3343	140	5	are	be	AUX
inlawrev-3343	140	6	entitled	entitle	VERB
inlawrev-3343	140	7	to	to	PART
inlawrev-3343	140	8	participation	participation	NOUN
inlawrev-3343	140	9	in	in	ADP
inlawrev-3343	140	10	all	all	PRON
inlawrev-3343	140	11	of	of	ADP
inlawrev-3343	140	12	the	the	DET
inlawrev-3343	140	13	microsoft	microsoft	PROPN
inlawrev-3343	140	14	benefit	benefit	NOUN
inlawrev-3343	140	15	plans	plan	NOUN
inlawrev-3343	140	16	at	at	ADP
inlawrev-3343	140	17	issue	issue	NOUN
inlawrev-3343	140	18	,	,	PUNCT
inlawrev-3343	140	19	however	however	ADV
inlawrev-3343	140	20	,	,	PUNCT
inlawrev-3343	140	21	remains	remain	VERB
inlawrev-3343	140	22	to	to	PART
inlawrev-3343	140	23	be	be	AUX
inlawrev-3343	140	24	decided	decide	VERB
inlawrev-3343	140	25	.	.	PUNCT
inlawrev-3343	141	1	see	see	VERB
inlawrev-3343	141	2	1998	1998	NUM
inlawrev-3343	141	3	daily	daily	ADJ
inlawrev-3343	141	4	lab	lab	NOUN
inlawrev-3343	141	5	.	.	PUNCT
inlawrev-3343	142	1	rep	rep	PROPN
inlawrev-3343	142	2	.	.	PROPN
inlawrev-3343	142	3	(	(	PUNCT
inlawrev-3343	142	4	bna	bna	PROPN
inlawrev-3343	142	5	)	)	PUNCT
inlawrev-3343	142	6	no	no	NOUN
inlawrev-3343	142	7	.	.	PROPN
inlawrev-3343	142	8	138	138	NUM
inlawrev-3343	142	9	,	,	PUNCT
inlawrev-3343	142	10	at	at	ADP
inlawrev-3343	142	11	el	el	PROPN
inlawrev-3343	142	12	1	1	NUM
inlawrev-3343	142	13	(	(	PUNCT
inlawrev-3343	142	14	july	july	PROPN
inlawrev-3343	142	15	20	20	NUM
inlawrev-3343	142	16	,	,	PUNCT
inlawrev-3343	142	17	1998	1998	NUM
inlawrev-3343	142	18	)	)	PUNCT
inlawrev-3343	142	19	;	;	PUNCT
inlawrev-3343	142	20	lee	lee	PROPN
inlawrev-3343	142	21	gomes	gomes	PROPN
inlawrev-3343	142	22	,	,	PUNCT
inlawrev-3343	142	23	america	america	PROPN
inlawrev-3343	142	24	1998	1998	NUM
inlawrev-3343	142	25	:	:	PUNCT
inlawrev-3343	142	26	high	high	ADJ
inlawrev-3343	142	27	on	on	ADP
inlawrev-3343	142	28	stock	stock	NOUN
inlawrev-3343	142	29	options	option	NOUN
inlawrev-3343	142	30	:	:	PUNCT
inlawrev-3343	142	31	at	at	ADP
inlawrev-3343	142	32	microsoft	microsoft	PROPN
inlawrev-3343	142	33	.	.	PROPN
inlawrev-3343	143	1	306	306	NUM
inlawrev-3343	143	2	indiana	indiana	PROPN
inlawrev-3343	143	3	law	law	NOUN
inlawrev-3343	143	4	review	review	NOUN
inlawrev-3343	144	1	[	[	X
inlawrev-3343	144	2	vol	vol	NOUN
inlawrev-3343	144	3	.	.	PUNCT
inlawrev-3343	145	1	32:301	32:301	NUM
inlawrev-3343	145	2	members	member	NOUN
inlawrev-3343	145	3	of	of	ADP
inlawrev-3343	145	4	the	the	DET
inlawrev-3343	145	5	non	non	ADJ
inlawrev-3343	145	6	-	-	ADJ
inlawrev-3343	145	7	regular	regular	ADJ
inlawrev-3343	145	8	work	work	NOUN
inlawrev-3343	145	9	force,''^	force,''^	ADP
inlawrev-3343	145	10	the	the	DET
inlawrev-3343	145	11	decision	decision	NOUN
inlawrev-3343	145	12	in	in	ADP
inlawrev-3343	145	13	the	the	DET
inlawrev-3343	145	14	microsoft	microsoft	PROPN
inlawrev-3343	145	15	case	case	NOUN
inlawrev-3343	145	16	understandably	understandably	ADV
inlawrev-3343	145	17	raised	raise	VERB
inlawrev-3343	145	18	concern	concern	NOUN
inlawrev-3343	145	19	among	among	ADP
inlawrev-3343	145	20	business	business	NOUN
inlawrev-3343	145	21	interests	interest	NOUN
inlawrev-3343	145	22	.	.	PUNCT
inlawrev-3343	146	1	'^	'^	NOUN
inlawrev-3343	146	2	while	while	SCONJ
inlawrev-3343	146	3	an	an	DET
inlawrev-3343	146	4	employer	employer	NOUN
inlawrev-3343	146	5	may	may	AUX
inlawrev-3343	146	6	be	be	AUX
inlawrev-3343	146	7	able	able	ADJ
inlawrev-3343	146	8	to	to	PART
inlawrev-3343	146	9	avoid	avoid	VERB
inlawrev-3343	146	10	some	some	PRON
inlawrev-3343	146	11	of	of	ADP
inlawrev-3343	146	12	the	the	DET
inlawrev-3343	146	13	costs	cost	NOUN
inlawrev-3343	146	14	associated	associate	VERB
inlawrev-3343	146	15	with	with	ADP
inlawrev-3343	146	16	employee	employee	NOUN
inlawrev-3343	146	17	benefits	benefit	NOUN
inlawrev-3343	146	18	by	by	ADP
inlawrev-3343	146	19	supplementing	supplement	VERB
inlawrev-3343	146	20	core	core	ADJ
inlawrev-3343	146	21	employees	employee	NOUN
inlawrev-3343	146	22	with	with	ADP
inlawrev-3343	146	23	contingent	contingent	ADJ
inlawrev-3343	146	24	workers	worker	NOUN
inlawrev-3343	146	25	,	,	PUNCT
inlawrev-3343	146	26	it	it	PRON
inlawrev-3343	146	27	is	be	AUX
inlawrev-3343	146	28	also	also	ADV
inlawrev-3343	146	29	possible	possible	ADJ
inlawrev-3343	146	30	to	to	PART
inlawrev-3343	146	31	take	take	VERB
inlawrev-3343	146	32	the	the	DET
inlawrev-3343	146	33	further	further	ADJ
inlawrev-3343	146	34	step	step	NOUN
inlawrev-3343	146	35	of	of	ADP
inlawrev-3343	146	36	converting	convert	VERB
inlawrev-3343	146	37	an	an	DET
inlawrev-3343	146	38	existing	exist	VERB
inlawrev-3343	146	39	work	work	NOUN
inlawrev-3343	146	40	force	force	NOUN
inlawrev-3343	146	41	into	into	ADP
inlawrev-3343	146	42	a	a	DET
inlawrev-3343	146	43	contingent	contingent	ADJ
inlawrev-3343	146	44	employee	employee	NOUN
inlawrev-3343	146	45	system	system	NOUN
inlawrev-3343	146	46	.	.	PUNCT
inlawrev-3343	147	1	the	the	DET
inlawrev-3343	147	2	result	result	NOUN
inlawrev-3343	147	3	is	be	AUX
inlawrev-3343	147	4	that	that	SCONJ
inlawrev-3343	147	5	workers	worker	NOUN
inlawrev-3343	147	6	who	who	PRON
inlawrev-3343	147	7	had	have	AUX
inlawrev-3343	147	8	been	be	AUX
inlawrev-3343	147	9	covered	cover	VERB
inlawrev-3343	147	10	by	by	ADP
inlawrev-3343	147	11	the	the	DET
inlawrev-3343	147	12	employer	employer	NOUN
inlawrev-3343	147	13	's	's	PART
inlawrev-3343	147	14	benefit	benefit	NOUN
inlawrev-3343	147	15	plans	plan	NOUN
inlawrev-3343	147	16	will	will	AUX
inlawrev-3343	147	17	find	find	VERB
inlawrev-3343	147	18	themselves	themselves	PRON
inlawrev-3343	147	19	instantly	instantly	ADV
inlawrev-3343	147	20	excluded	exclude	VERB
inlawrev-3343	147	21	following	follow	VERB
inlawrev-3343	147	22	the	the	DET
inlawrev-3343	147	23	conversion	conversion	NOUN
inlawrev-3343	147	24	.	.	PUNCT
inlawrev-3343	148	1	where	where	SCONJ
inlawrev-3343	148	2	such	such	ADJ
inlawrev-3343	148	3	plans	plan	NOUN
inlawrev-3343	148	4	are	be	AUX
inlawrev-3343	148	5	covered	cover	VERB
inlawrev-3343	148	6	by	by	ADP
inlawrev-3343	148	7	the	the	DET
inlawrev-3343	148	8	employment	employment	NOUN
inlawrev-3343	148	9	retirement	retirement	PROPN
inlawrev-3343	148	10	income	income	PROPN
inlawrev-3343	148	11	security	security	PROPN
inlawrev-3343	148	12	act	act	NOUN
inlawrev-3343	148	13	(	(	PUNCT
inlawrev-3343	148	14	"	"	PUNCT
inlawrev-3343	148	15	erisa")/^	erisa")/^	VERB
inlawrev-3343	148	16	however	however	ADV
inlawrev-3343	148	17	,	,	PUNCT
inlawrev-3343	148	18	the	the	DET
inlawrev-3343	148	19	conversion	conversion	NOUN
inlawrev-3343	148	20	may	may	AUX
inlawrev-3343	148	21	suggest	suggest	VERB
inlawrev-3343	148	22	that	that	SCONJ
inlawrev-3343	148	23	the	the	DET
inlawrev-3343	148	24	employer	employer	NOUN
inlawrev-3343	148	25	is	be	AUX
inlawrev-3343	148	26	interfering	interfere	VERB
inlawrev-3343	148	27	with	with	ADP
inlawrev-3343	148	28	his	his	PRON
inlawrev-3343	148	29	workers	worker	NOUN
inlawrev-3343	148	30	'	'	PART
inlawrev-3343	148	31	access	access	NOUN
inlawrev-3343	148	32	to	to	ADP
inlawrev-3343	148	33	benefits	benefit	NOUN
inlawrev-3343	148	34	in	in	ADP
inlawrev-3343	148	35	violation	violation	NOUN
inlawrev-3343	148	36	of	of	ADP
inlawrev-3343	148	37	the	the	DET
inlawrev-3343	148	38	statutory	statutory	ADJ
inlawrev-3343	148	39	prohibition	prohibition	NOUN
inlawrev-3343	148	40	contained	contain	VERB
inlawrev-3343	148	41	in	in	ADP
inlawrev-3343	148	42	section	section	NOUN
inlawrev-3343	148	43	510	510	NUM
inlawrev-3343	148	44	of	of	ADP
inlawrev-3343	148	45	erisa	erisa	NOUN
inlawrev-3343	148	46	.	.	PUNCT
inlawrev-3343	149	1	'	'	PUNCT
inlawrev-3343	149	2	^	^	PUNCT
inlawrev-3343	149	3	the	the	DET
inlawrev-3343	149	4	supreme	supreme	PROPN
inlawrev-3343	149	5	court	court	PROPN
inlawrev-3343	149	6	addressed	address	VERB
inlawrev-3343	149	7	such	such	DET
inlawrev-3343	149	8	a	a	DET
inlawrev-3343	149	9	challenge	challenge	NOUN
inlawrev-3343	149	10	in	in	ADP
inlawrev-3343	149	11	inter	inter	ADJ
inlawrev-3343	149	12	-	-	ADJ
inlawrev-3343	149	13	modal	modal	ADJ
inlawrev-3343	149	14	rail	rail	NOUN
inlawrev-3343	149	15	employees	employee	NOUN
inlawrev-3343	149	16	ass	ass	VERB
inlawrev-3343	149	17	'	'	CCONJ
inlawrev-3343	149	18	n	n	NOUN
inlawrev-3343	149	19	v.	v.	ADP
inlawrev-3343	149	20	atchison	atchison	PROPN
inlawrev-3343	149	21	,	,	PUNCT
inlawrev-3343	149	22	topeka	topeka	PROPN
inlawrev-3343	149	23	&	&	CCONJ
inlawrev-3343	149	24	sante	sante	PROPN
inlawrev-3343	149	25	fe	fe	PROPN
inlawrev-3343	149	26	railway	railway	PROPN
inlawrev-3343	149	27	co.	co.	PROPN
inlawrev-3343	149	28	,*^	,*^	PUNCT
inlawrev-3343	149	29	but	but	CCONJ
inlawrev-3343	149	30	its	its	PRON
inlawrev-3343	149	31	ruling	ruling	NOUN
inlawrev-3343	149	32	left	leave	VERB
inlawrev-3343	149	33	the	the	DET
inlawrev-3343	149	34	scope	scope	NOUN
inlawrev-3343	149	35	of	of	ADP
inlawrev-3343	149	36	erisa	erisa	NOUN
inlawrev-3343	149	37	's	's	PART
inlawrev-3343	149	38	protection	protection	NOUN
inlawrev-3343	149	39	of	of	ADP
inlawrev-3343	149	40	benefit	benefit	NOUN
inlawrev-3343	149	41	eligibility	eligibility	NOUN
inlawrev-3343	149	42	unclear	unclear	ADJ
inlawrev-3343	149	43	.	.	PUNCT
inlawrev-3343	150	1	nevertheless	nevertheless	ADV
inlawrev-3343	150	2	,	,	PUNCT
inlawrev-3343	150	3	the	the	DET
inlawrev-3343	150	4	decision	decision	NOUN
inlawrev-3343	150	5	in	in	ADP
inlawrev-3343	150	6	inter	inter	ADJ
inlawrev-3343	150	7	-	-	ADJ
inlawrev-3343	150	8	modal	modal	ADJ
inlawrev-3343	150	9	,	,	PUNCT
inlawrev-3343	150	10	in	in	ADP
inlawrev-3343	150	11	much	much	ADV
inlawrev-3343	150	12	the	the	DET
inlawrev-3343	150	13	same	same	ADJ
inlawrev-3343	150	14	fashion	fashion	NOUN
inlawrev-3343	150	15	as	as	ADP
inlawrev-3343	150	16	the	the	DET
inlawrev-3343	150	17	microsoft	microsoft	PROPN
inlawrev-3343	150	18	ruling	ruling	NOUN
inlawrev-3343	150	19	,	,	PUNCT
inlawrev-3343	150	20	demonstrates	demonstrate	VERB
inlawrev-3343	150	21	that	that	SCONJ
inlawrev-3343	150	22	there	there	PRON
inlawrev-3343	150	23	is	be	VERB
inlawrev-3343	150	24	an	an	DET
inlawrev-3343	150	25	urgent	urgent	ADJ
inlawrev-3343	150	26	need	need	NOUN
inlawrev-3343	150	27	to	to	PART
inlawrev-3343	150	28	address	address	VERB
inlawrev-3343	150	29	the	the	DET
inlawrev-3343	150	30	benefit	benefit	NOUN
inlawrev-3343	150	31	questions	question	NOUN
inlawrev-3343	150	32	raised	raise	VERB
inlawrev-3343	150	33	by	by	ADP
inlawrev-3343	150	34	the	the	DET
inlawrev-3343	150	35	contingent	contingent	ADJ
inlawrev-3343	150	36	employment	employment	NOUN
inlawrev-3343	150	37	phenomenon	phenomenon	NOUN
inlawrev-3343	150	38	.	.	PUNCT
inlawrev-3343	151	1	this	this	DET
inlawrev-3343	151	2	article	article	NOUN
inlawrev-3343	151	3	,	,	PUNCT
inlawrev-3343	151	4	therefore	therefore	ADV
inlawrev-3343	151	5	,	,	PUNCT
inlawrev-3343	151	6	focuses	focus	VERB
inlawrev-3343	151	7	on	on	ADP
inlawrev-3343	151	8	the	the	DET
inlawrev-3343	151	9	problem	problem	NOUN
inlawrev-3343	151	10	of	of	ADP
inlawrev-3343	151	11	workplace	workplace	NOUN
inlawrev-3343	151	12	benefits	benefit	NOUN
inlawrev-3343	151	13	and	and	CCONJ
inlawrev-3343	151	14	a	a	DET
inlawrev-3343	151	15	war	war	NOUN
inlawrev-3343	151	16	smolders	smolder	VERB
inlawrev-3343	151	17	between	between	ADP
inlawrev-3343	151	18	haves	have	NOUN
inlawrev-3343	151	19	and	and	CCONJ
inlawrev-3343	151	20	have	have	VERB
inlawrev-3343	151	21	-	-	PUNCT
inlawrev-3343	151	22	nots	not	NOUN
inlawrev-3343	151	23	,	,	PUNCT
inlawrev-3343	151	24	wall	wall	PROPN
inlawrev-3343	151	25	st	st	PROPN
inlawrev-3343	151	26	.	.	PROPN
inlawrev-3343	151	27	j.	j.	PROPN
inlawrev-3343	151	28	,	,	PUNCT
inlawrev-3343	151	29	aug	aug	PROPN
inlawrev-3343	151	30	.	.	PROPN
inlawrev-3343	151	31	10	10	NUM
inlawrev-3343	151	32	,	,	PUNCT
inlawrev-3343	151	33	1998	1998	NUM
inlawrev-3343	151	34	,	,	PUNCT
inlawrev-3343	151	35	at	at	ADP
inlawrev-3343	151	36	bl	bl	PROPN
inlawrev-3343	151	37	.	.	PROPN
inlawrev-3343	151	38	14	14	NUM
inlawrev-3343	151	39	.	.	PUNCT
inlawrev-3343	152	1	see	see	VERB
inlawrev-3343	152	2	supra	supra	PROPN
inlawrev-3343	152	3	note	note	PROPN
inlawrev-3343	152	4	10	10	NUM
inlawrev-3343	152	5	.	.	PUNCT
inlawrev-3343	152	6	15	15	NUM
inlawrev-3343	152	7	.	.	PUNCT
inlawrev-3343	153	1	see	see	VERB
inlawrev-3343	153	2	james	james	PROPN
inlawrev-3343	153	3	p.	p.	PROPN
inlawrev-3343	153	4	baker	baker	PROPN
inlawrev-3343	153	5	,	,	PUNCT
inlawrev-3343	153	6	as	as	ADP
inlawrev-3343	153	7	a	a	DET
inlawrev-3343	153	8	result	result	NOUN
inlawrev-3343	153	9	ofthe	ofthe	ADJ
inlawrev-3343	153	10	9th	9th	ADJ
inlawrev-3343	153	11	circuit	circuit	NOUN
inlawrev-3343	153	12	's	's	PART
inlawrev-3343	153	13	en	en	X
inlawrev-3343	153	14	banc	banc	PROPN
inlawrev-3343	153	15	ruling	rule	VERB
inlawrev-3343	153	16	in	in	ADP
inlawrev-3343	153	17	the	the	DET
inlawrev-3343	153	18	'	'	PUNCT
inlawrev-3343	153	19	microsoft	microsoft	PROPN
inlawrev-3343	153	20	'	'	PUNCT
inlawrev-3343	153	21	case	case	NOUN
inlawrev-3343	153	22	,	,	PUNCT
inlawrev-3343	153	23	contingent	contingent	ADJ
inlawrev-3343	153	24	workers	worker	NOUN
inlawrev-3343	153	25	who	who	PRON
inlawrev-3343	153	26	had	have	AUX
inlawrev-3343	153	27	agreed	agree	VERB
inlawrev-3343	153	28	to	to	PART
inlawrev-3343	153	29	give	give	VERB
inlawrev-3343	153	30	up	up	ADP
inlawrev-3343	153	31	benefits	benefit	NOUN
inlawrev-3343	153	32	should	should	AUX
inlawrev-3343	153	33	receive	receive	VERB
inlawrev-3343	153	34	them	they	PRON
inlawrev-3343	153	35	retroactively	retroactively	ADV
inlawrev-3343	153	36	,	,	PUNCT
inlawrev-3343	153	37	20	20	NUM
inlawrev-3343	153	38	nat'l	nat'l	PRON
inlawrev-3343	153	39	l.j	l.j	PROPN
inlawrev-3343	153	40	.	.	PROPN
inlawrev-3343	153	41	5	5	NUM
inlawrev-3343	153	42	,	,	PUNCT
inlawrev-3343	153	43	sept	sept	PROPN
inlawrev-3343	153	44	.	.	PROPN
inlawrev-3343	153	45	29	29	NUM
inlawrev-3343	153	46	,	,	PUNCT
inlawrev-3343	153	47	1997	1997	NUM
inlawrev-3343	153	48	,	,	PUNCT
inlawrev-3343	153	49	at	at	ADP
inlawrev-3343	153	50	b5	b5	PROPN
inlawrev-3343	153	51	(	(	PUNCT
inlawrev-3343	153	52	noting	note	VERB
inlawrev-3343	153	53	that	that	SCONJ
inlawrev-3343	153	54	the	the	DET
inlawrev-3343	153	55	microsoft	microsoft	PROPN
inlawrev-3343	153	56	cases	case	NOUN
inlawrev-3343	153	57	seem	seem	VERB
inlawrev-3343	153	58	to	to	PART
inlawrev-3343	153	59	set	set	VERB
inlawrev-3343	153	60	a	a	DET
inlawrev-3343	153	61	"	"	PUNCT
inlawrev-3343	153	62	dangerous	dangerous	ADJ
inlawrev-3343	153	63	precedent	precedent	NOUN
inlawrev-3343	153	64	for	for	ADP
inlawrev-3343	153	65	employers	employer	NOUN
inlawrev-3343	153	66	"	"	PUNCT
inlawrev-3343	153	67	because	because	SCONJ
inlawrev-3343	153	68	they	they	PRON
inlawrev-3343	153	69	allow	allow	VERB
inlawrev-3343	153	70	independent	independent	ADJ
inlawrev-3343	153	71	contractors	contractor	NOUN
inlawrev-3343	153	72	who	who	PRON
inlawrev-3343	153	73	had	have	AUX
inlawrev-3343	153	74	agreed	agree	VERB
inlawrev-3343	153	75	to	to	ADP
inlawrev-3343	153	76	forego	forego	ADJ
inlawrev-3343	153	77	employment	employment	NOUN
inlawrev-3343	153	78	benefits	benefit	NOUN
inlawrev-3343	153	79	in	in	ADP
inlawrev-3343	153	80	exchange	exchange	NOUN
inlawrev-3343	153	81	for	for	ADP
inlawrev-3343	153	82	more	more	ADJ
inlawrev-3343	153	83	pay	pay	NOUN
inlawrev-3343	153	84	to	to	PART
inlawrev-3343	153	85	receive	receive	VERB
inlawrev-3343	153	86	the	the	DET
inlawrev-3343	153	87	benefits	benefit	NOUN
inlawrev-3343	153	88	retroactively	retroactively	ADV
inlawrev-3343	153	89	)	)	PUNCT
inlawrev-3343	153	90	;	;	PUNCT
inlawrev-3343	153	91	susan	susan	PROPN
inlawrev-3343	153	92	l.	l.	PROPN
inlawrev-3343	153	93	coskey	coskey	PROPN
inlawrev-3343	153	94	,	,	PUNCT
inlawrev-3343	153	95	vizcaino	vizcaino	PROPN
inlawrev-3343	153	96	v.	v.	PROPN
inlawrev-3343	153	97	microsoft	microsoft	PROPN
inlawrev-3343	153	98	corporation	corporation	PROPN
inlawrev-3343	153	99	;	;	PUNCT
inlawrev-3343	153	100	a	a	DET
inlawrev-3343	153	101	labor	labor	NOUN
inlawrev-3343	153	102	and	and	CCONJ
inlawrev-3343	153	103	employment	employment	NOUN
inlawrev-3343	153	104	lawyer	lawyer	NOUN
inlawrev-3343	153	105	's	's	PART
inlawrev-3343	153	106	perspective	perspective	NOUN
inlawrev-3343	153	107	,	,	PUNCT
inlawrev-3343	153	108	48	48	NUM
inlawrev-3343	153	109	lab	lab	NOUN
inlawrev-3343	153	110	.	.	PUNCT
inlawrev-3343	154	1	l.j	l.j	PROPN
inlawrev-3343	154	2	.	.	PROPN
inlawrev-3343	154	3	91	91	NUM
inlawrev-3343	154	4	,	,	PUNCT
inlawrev-3343	154	5	91	91	NUM
inlawrev-3343	154	6	-	-	SYM
inlawrev-3343	154	7	97	97	NUM
inlawrev-3343	154	8	(	(	PUNCT
inlawrev-3343	154	9	1997	1997	NUM
inlawrev-3343	154	10	)	)	PUNCT
inlawrev-3343	154	11	;	;	PUNCT
inlawrev-3343	154	12	see	see	VERB
inlawrev-3343	154	13	also	also	ADV
inlawrev-3343	154	14	michael	michael	PROPN
inlawrev-3343	154	15	a.	a.	PROPN
inlawrev-3343	154	16	lawson	lawson	PROPN
inlawrev-3343	154	17	et	et	PROPN
inlawrev-3343	154	18	al	al	PROPN
inlawrev-3343	154	19	..	..	PROPN
inlawrev-3343	154	20	temp	temp	NOUN
inlawrev-3343	154	21	workers	worker	NOUN
inlawrev-3343	154	22	may	may	AUX
inlawrev-3343	154	23	be	be	AUX
inlawrev-3343	154	24	eligible	eligible	ADJ
inlawrev-3343	154	25	for	for	ADP
inlawrev-3343	154	26	plan	plan	NOUN
inlawrev-3343	154	27	benefits	benefit	NOUN
inlawrev-3343	154	28	,	,	PUNCT
inlawrev-3343	154	29	19	19	NUM
inlawrev-3343	154	30	nat'l	nat'l	NOUN
inlawrev-3343	154	31	l.j	l.j	PROPN
inlawrev-3343	154	32	.	.	PROPN
inlawrev-3343	154	33	26	26	NUM
inlawrev-3343	154	34	,	,	PUNCT
inlawrev-3343	154	35	feb	feb	NOUN
inlawrev-3343	154	36	24	24	NUM
inlawrev-3343	154	37	,	,	PUNCT
inlawrev-3343	154	38	1997	1997	NUM
inlawrev-3343	154	39	,	,	PUNCT
inlawrev-3343	154	40	at	at	ADP
inlawrev-3343	154	41	c2	c2	PROPN
inlawrev-3343	154	42	;	;	PUNCT
inlawrev-3343	154	43	charles	charles	PROPN
inlawrev-3343	154	44	mccoy	mccoy	PROPN
inlawrev-3343	154	45	&	&	CCONJ
inlawrev-3343	154	46	david	david	PROPN
inlawrev-3343	154	47	bank	bank	PROPN
inlawrev-3343	154	48	,	,	PUNCT
inlawrev-3343	154	49	microsoft	microsoft	PROPN
inlawrev-3343	154	50	loses	lose	VERB
inlawrev-3343	154	51	appeal	appeal	NOUN
inlawrev-3343	154	52	in	in	ADP
inlawrev-3343	154	53	worker	worker	NOUN
inlawrev-3343	154	54	-	-	PUNCT
inlawrev-3343	154	55	benefits	benefit	NOUN
inlawrev-3343	154	56	case	case	NOUN
inlawrev-3343	154	57	,	,	PUNCT
inlawrev-3343	154	58	wall	wall	PROPN
inlawrev-3343	154	59	st	st	PROPN
inlawrev-3343	154	60	.	.	PROPN
inlawrev-3343	154	61	j.	j.	PROPN
inlawrev-3343	154	62	,	,	PUNCT
inlawrev-3343	154	63	july	july	PROPN
inlawrev-3343	154	64	25	25	NUM
inlawrev-3343	154	65	,	,	PUNCT
inlawrev-3343	154	66	1997	1997	NUM
inlawrev-3343	154	67	,	,	PUNCT
inlawrev-3343	154	68	at	at	ADP
inlawrev-3343	154	69	a3	a3	NOUN
inlawrev-3343	154	70	.	.	PUNCT
inlawrev-3343	155	1	more	more	ADV
inlawrev-3343	155	2	recently	recently	ADV
inlawrev-3343	155	3	,	,	PUNCT
inlawrev-3343	155	4	the	the	DET
inlawrev-3343	155	5	department	department	NOUN
inlawrev-3343	155	6	of	of	ADP
inlawrev-3343	155	7	labor	labor	NOUN
inlawrev-3343	155	8	demonstrated	demonstrate	VERB
inlawrev-3343	155	9	the	the	DET
inlawrev-3343	155	10	government	government	NOUN
inlawrev-3343	155	11	's	's	PART
inlawrev-3343	155	12	concern	concern	NOUN
inlawrev-3343	155	13	that	that	SCONJ
inlawrev-3343	155	14	businesses	business	NOUN
inlawrev-3343	155	15	may	may	AUX
inlawrev-3343	155	16	be	be	AUX
inlawrev-3343	155	17	misusing	misuse	VERB
inlawrev-3343	155	18	the	the	DET
inlawrev-3343	155	19	contingent	contingent	ADJ
inlawrev-3343	155	20	employee	employee	NOUN
inlawrev-3343	155	21	system	system	NOUN
inlawrev-3343	155	22	to	to	PART
inlawrev-3343	155	23	deprive	deprive	VERB
inlawrev-3343	155	24	workers	worker	NOUN
inlawrev-3343	155	25	of	of	ADP
inlawrev-3343	155	26	benefits	benefit	NOUN
inlawrev-3343	155	27	by	by	ADP
inlawrev-3343	155	28	filing	file	VERB
inlawrev-3343	155	29	a	a	DET
inlawrev-3343	155	30	suit	suit	NOUN
inlawrev-3343	155	31	against	against	ADP
inlawrev-3343	155	32	time	time	NOUN
inlawrev-3343	155	33	warner	warner	PROPN
inlawrev-3343	155	34	seeking	seek	VERB
inlawrev-3343	155	35	independent	independent	ADJ
inlawrev-3343	155	36	court	court	NOUN
inlawrev-3343	155	37	review	review	VERB
inlawrev-3343	155	38	ofthe	ofthe	NOUN
inlawrev-3343	155	39	company	company	NOUN
inlawrev-3343	155	40	's	's	PART
inlawrev-3343	155	41	personnel	personnel	NOUN
inlawrev-3343	155	42	policies	policy	NOUN
inlawrev-3343	155	43	.	.	PUNCT
inlawrev-3343	156	1	see	see	VERB
inlawrev-3343	156	2	jacob	jacob	PROPN
inlawrev-3343	156	3	m.	m.	PROPN
inlawrev-3343	156	4	schlesinger	schlesinger	PROPN
inlawrev-3343	156	5	&	&	CCONJ
inlawrev-3343	156	6	eben	eben	PROPN
inlawrev-3343	156	7	shapiro	shapiro	PROPN
inlawrev-3343	156	8	,	,	PUNCT
inlawrev-3343	156	9	u.s	u.s	PROPN
inlawrev-3343	156	10	.	.	PROPN
inlawrev-3343	156	11	challenges	challenge	VERB
inlawrev-3343	156	12	time	time	NOUN
inlawrev-3343	156	13	warner	warner	PROPN
inlawrev-3343	156	14	on	on	ADP
inlawrev-3343	156	15	benefits	benefit	NOUN
inlawrev-3343	156	16	,	,	PUNCT
inlawrev-3343	156	17	wall	wall	PROPN
inlawrev-3343	156	18	st	st	PROPN
inlawrev-3343	156	19	.	.	PROPN
inlawrev-3343	156	20	j.	j.	PROPN
inlawrev-3343	156	21	,	,	PUNCT
inlawrev-3343	156	22	oct	oct	PROPN
inlawrev-3343	156	23	.	.	PROPN
inlawrev-3343	156	24	27	27	NUM
inlawrev-3343	156	25	,	,	PUNCT
inlawrev-3343	156	26	1998	1998	NUM
inlawrev-3343	156	27	,	,	PUNCT
inlawrev-3343	156	28	at	at	ADP
inlawrev-3343	156	29	b20	b20	NOUN
inlawrev-3343	156	30	.	.	PUNCT
inlawrev-3343	157	1	16	16	NUM
inlawrev-3343	157	2	.	.	PUNCT
inlawrev-3343	158	1	employee	employee	NOUN
inlawrev-3343	158	2	retirement	retirement	PROPN
inlawrev-3343	158	3	income	income	PROPN
inlawrev-3343	158	4	security	security	PROPN
inlawrev-3343	158	5	act	act	NOUN
inlawrev-3343	158	6	of	of	ADP
inlawrev-3343	158	7	1974	1974	NUM
inlawrev-3343	158	8	(	(	PUNCT
inlawrev-3343	158	9	"	"	PUNCT
inlawrev-3343	158	10	erisa	erisa	NOUN
inlawrev-3343	158	11	"	"	PUNCT
inlawrev-3343	158	12	)	)	PUNCT
inlawrev-3343	158	13	,	,	PUNCT
inlawrev-3343	158	14	29	29	NUM
inlawrev-3343	158	15	u.s.c	u.s.c	ADJ
inlawrev-3343	158	16	.	.	PUNCT
inlawrev-3343	159	1	§	§	PROPN
inlawrev-3343	159	2	§	§	PROPN
inlawrev-3343	159	3	1001	1001	NUM
inlawrev-3343	159	4	-	-	SYM
inlawrev-3343	159	5	1461	1461	NUM
inlawrev-3343	159	6	(	(	PUNCT
inlawrev-3343	159	7	1994&supp	1994&supp	NUM
inlawrev-3343	159	8	.	.	PUNCT
inlawrev-3343	159	9	ii	ii	PROPN
inlawrev-3343	159	10	1996	1996	NUM
inlawrev-3343	159	11	)	)	PUNCT
inlawrev-3343	159	12	,	,	PUNCT
inlawrev-3343	159	13	awewfi^e^	awewfi^e^	NOUN
inlawrev-3343	159	14	6>/	6>/	NUM
inlawrev-3343	159	15	taxpayer	taxpayer	NOUN
inlawrev-3343	159	16	reliefact	reliefact	NOUN
inlawrev-3343	159	17	of	of	ADP
inlawrev-3343	159	18	1997	1997	NUM
inlawrev-3343	159	19	,	,	PUNCT
inlawrev-3343	159	20	pub	pub	NOUN
inlawrev-3343	159	21	.	.	PUNCT
inlawrev-3343	160	1	l.	l.	PROPN
inlawrev-3343	160	2	no	no	INTJ
inlawrev-3343	160	3	.	.	PROPN
inlawrev-3343	161	1	105	105	NUM
inlawrev-3343	161	2	-	-	SYM
inlawrev-3343	161	3	34	34	NUM
inlawrev-3343	161	4	,	,	PUNCT
inlawrev-3343	161	5	111	111	NUM
inlawrev-3343	161	6	stat	stat	NOUN
inlawrev-3343	161	7	.	.	PUNCT
inlawrev-3343	162	1	788	788	NUM
inlawrev-3343	162	2	-	-	SYM
inlawrev-3343	162	3	1	1	NUM
inlawrev-3343	162	4	103	103	NUM
inlawrev-3343	162	5	(	(	PUNCT
inlawrev-3343	162	6	aug	aug	PROPN
inlawrev-3343	162	7	.	.	PROPN
inlawrev-3343	162	8	5	5	NUM
inlawrev-3343	162	9	,	,	PUNCT
inlawrev-3343	162	10	1997	1997	NUM
inlawrev-3343	162	11	)	)	PUNCT
inlawrev-3343	162	12	.	.	PUNCT
inlawrev-3343	163	1	17	17	NUM
inlawrev-3343	163	2	.	.	PUNCT
inlawrev-3343	164	1	pub	pub	NOUN
inlawrev-3343	164	2	.	.	PUNCT
inlawrev-3343	165	1	l.	l.	PROPN
inlawrev-3343	165	2	no	no	INTJ
inlawrev-3343	165	3	.	.	PROPN
inlawrev-3343	166	1	93	93	NUM
inlawrev-3343	166	2	-	-	SYM
inlawrev-3343	166	3	406	406	NUM
inlawrev-3343	166	4	,	,	PUNCT
inlawrev-3343	166	5	title	title	NOUN
inlawrev-3343	166	6	i	i	PRON
inlawrev-3343	166	7	,	,	PUNCT
inlawrev-3343	166	8	§	§	PROPN
inlawrev-3343	166	9	510	510	NUM
inlawrev-3343	166	10	,	,	PUNCT
inlawrev-3343	166	11	88	88	NUM
inlawrev-3343	166	12	stat	stat	NOUN
inlawrev-3343	166	13	.	.	PUNCT
inlawrev-3343	167	1	895	895	NUM
inlawrev-3343	167	2	(	(	PUNCT
inlawrev-3343	167	3	codified	codify	VERB
inlawrev-3343	167	4	at	at	ADP
inlawrev-3343	167	5	29	29	NUM
inlawrev-3343	167	6	u.s.c	u.s.c	ADJ
inlawrev-3343	167	7	.	.	PUNCT
inlawrev-3343	168	1	§	§	PROPN
inlawrev-3343	168	2	1	1	NUM
inlawrev-3343	168	3	140	140	NUM
inlawrev-3343	168	4	(	(	PUNCT
inlawrev-3343	168	5	1994	1994	NUM
inlawrev-3343	168	6	)	)	PUNCT
inlawrev-3343	168	7	)	)	PUNCT
inlawrev-3343	168	8	.	.	PUNCT
inlawrev-3343	169	1	this	this	DET
inlawrev-3343	169	2	section	section	NOUN
inlawrev-3343	169	3	of	of	ADP
inlawrev-3343	169	4	erisa	erisa	NOUN
inlawrev-3343	169	5	makes	make	VERB
inlawrev-3343	169	6	it	it	PRON
inlawrev-3343	169	7	unlawful	unlawful	ADJ
inlawrev-3343	169	8	for	for	SCONJ
inlawrev-3343	169	9	any	any	DET
inlawrev-3343	169	10	person	person	NOUN
inlawrev-3343	169	11	to	to	PART
inlawrev-3343	169	12	discharge	discharge	VERB
inlawrev-3343	169	13	,	,	PUNCT
inlawrev-3343	169	14	fine	fine	ADJ
inlawrev-3343	169	15	,	,	PUNCT
inlawrev-3343	169	16	suspend	suspend	VERB
inlawrev-3343	169	17	,	,	PUNCT
inlawrev-3343	169	18	expel	expel	NOUN
inlawrev-3343	169	19	,	,	PUNCT
inlawrev-3343	169	20	discipline	discipline	NOUN
inlawrev-3343	169	21	or	or	CCONJ
inlawrev-3343	169	22	discriminate	discriminate	VERB
inlawrev-3343	169	23	against	against	ADP
inlawrev-3343	169	24	a	a	DET
inlawrev-3343	169	25	participant	participant	NOUN
inlawrev-3343	169	26	or	or	CCONJ
inlawrev-3343	169	27	beneficiary	beneficiary	NOUN
inlawrev-3343	169	28	for	for	ADP
inlawrev-3343	169	29	exercising	exercise	VERB
inlawrev-3343	169	30	any	any	DET
inlawrev-3343	169	31	right	right	NOUN
inlawrev-3343	169	32	to	to	PART
inlawrev-3343	169	33	which	which	PRON
inlawrev-3343	169	34	he	he	PRON
inlawrev-3343	169	35	is	be	AUX
inlawrev-3343	169	36	entitled	entitle	VERB
inlawrev-3343	169	37	under	under	ADP
inlawrev-3343	169	38	the	the	DET
inlawrev-3343	169	39	provisions	provision	NOUN
inlawrev-3343	169	40	of	of	ADP
inlawrev-3343	169	41	an	an	DET
inlawrev-3343	169	42	employee	employee	NOUN
inlawrev-3343	169	43	benefit	benefit	NOUN
inlawrev-3343	169	44	plan	plan	NOUN
inlawrev-3343	169	45	...	...	PUNCT
inlawrev-3343	169	46	or	or	CCONJ
inlawrev-3343	169	47	for	for	ADP
inlawrev-3343	169	48	the	the	DET
inlawrev-3343	169	49	purpose	purpose	NOUN
inlawrev-3343	169	50	of	of	ADP
inlawrev-3343	169	51	interfering	interfere	VERB
inlawrev-3343	169	52	with	with	ADP
inlawrev-3343	169	53	the	the	DET
inlawrev-3343	169	54	attainment	attainment	NOUN
inlawrev-3343	169	55	of	of	ADP
inlawrev-3343	169	56	any	any	DET
inlawrev-3343	169	57	right	right	NOUN
inlawrev-3343	169	58	to	to	PART
inlawrev-3343	169	59	which	which	PRON
inlawrev-3343	169	60	such	such	ADJ
inlawrev-3343	169	61	participant	participant	NOUN
inlawrev-3343	169	62	may	may	AUX
inlawrev-3343	169	63	become	become	VERB
inlawrev-3343	169	64	entitled	entitled	ADJ
inlawrev-3343	169	65	under	under	ADP
inlawrev-3343	169	66	the	the	DET
inlawrev-3343	169	67	plan	plan	NOUN
inlawrev-3343	169	68	.	.	PUNCT
inlawrev-3343	170	1	i	i	PRON
inlawrev-3343	170	2	d	d	PROPN
inlawrev-3343	170	3	18	18	NUM
inlawrev-3343	170	4	.	.	PUNCT
inlawrev-3343	170	5	ins.ct	ins.ct	NOUN
inlawrev-3343	170	6	.	.	PUNCT
inlawrev-3343	171	1	1513(1997	1513(1997	NUM
inlawrev-3343	171	2	)	)	PUNCT
inlawrev-3343	171	3	.	.	PUNCT
inlawrev-3343	172	1	1	1	NUM
inlawrev-3343	172	2	999	999	NUM
inlawrev-3343	172	3	]	]	PUNCT
inlawrev-3343	172	4	employee	employee	NOUN
inlawrev-3343	172	5	benefits	benefit	NOUN
inlawrev-3343	172	6	problem	problem	NOUN
inlawrev-3343	172	7	307	307	NUM
inlawrev-3343	172	8	their	their	PRON
inlawrev-3343	172	9	relationship	relationship	NOUN
inlawrev-3343	172	10	to	to	AUX
inlawrev-3343	172	11	contingent	contingent	ADJ
inlawrev-3343	172	12	employment	employment	NOUN
inlawrev-3343	172	13	work	work	NOUN
inlawrev-3343	172	14	arrangements	arrangement	NOUN
inlawrev-3343	172	15	.	.	PUNCT
inlawrev-3343	173	1	initially	initially	ADV
inlawrev-3343	173	2	,	,	PUNCT
inlawrev-3343	173	3	this	this	DET
inlawrev-3343	173	4	article	article	NOUN
inlawrev-3343	173	5	explores	explore	VERB
inlawrev-3343	173	6	the	the	DET
inlawrev-3343	173	7	nature	nature	NOUN
inlawrev-3343	173	8	of	of	ADP
inlawrev-3343	173	9	contingent	contingent	ADJ
inlawrev-3343	173	10	employment	employment	NOUN
inlawrev-3343	173	11	relationships	relationship	NOUN
inlawrev-3343	173	12	and	and	CCONJ
inlawrev-3343	173	13	the	the	DET
inlawrev-3343	173	14	various	various	ADJ
inlawrev-3343	173	15	kinds	kind	NOUN
inlawrev-3343	173	16	of	of	ADP
inlawrev-3343	173	17	workplace	workplace	NOUN
inlawrev-3343	173	18	benefits	benefit	NOUN
inlawrev-3343	173	19	employees	employee	NOUN
inlawrev-3343	173	20	have	have	AUX
inlawrev-3343	173	21	come	come	VERB
inlawrev-3343	173	22	to	to	PART
inlawrev-3343	173	23	rely	rely	VERB
inlawrev-3343	173	24	upon	upon	SCONJ
inlawrev-3343	173	25	.	.	PUNCT
inlawrev-3343	174	1	following	follow	VERB
inlawrev-3343	174	2	that	that	PRON
inlawrev-3343	174	3	is	be	AUX
inlawrev-3343	174	4	an	an	DET
inlawrev-3343	174	5	analysis	analysis	NOUN
inlawrev-3343	174	6	of	of	ADP
inlawrev-3343	174	7	the	the	DET
inlawrev-3343	174	8	ninth	ninth	ADJ
inlawrev-3343	174	9	circuit	circuit	NOUN
inlawrev-3343	174	10	court	court	NOUN
inlawrev-3343	174	11	of	of	ADP
inlawrev-3343	174	12	appeals	appeal	NOUN
inlawrev-3343	174	13	rulings	ruling	NOUN
inlawrev-3343	174	14	in	in	ADP
inlawrev-3343	174	15	the	the	DET
inlawrev-3343	174	16	microsoft	microsoft	PROPN
inlawrev-3343	174	17	case	case	NOUN
inlawrev-3343	174	18	allowing	allow	VERB
inlawrev-3343	174	19	contract	contract	NOUN
inlawrev-3343	174	20	workers	worker	NOUN
inlawrev-3343	174	21	to	to	PART
inlawrev-3343	174	22	participate	participate	VERB
inlawrev-3343	174	23	in	in	ADP
inlawrev-3343	174	24	company	company	NOUN
inlawrev-3343	174	25	benefit	benefit	NOUN
inlawrev-3343	174	26	plans	plan	NOUN
inlawrev-3343	174	27	,	,	PUNCT
inlawrev-3343	174	28	and	and	CCONJ
inlawrev-3343	174	29	the	the	DET
inlawrev-3343	174	30	supreme	supreme	PROPN
inlawrev-3343	174	31	court	court	PROPN
inlawrev-3343	174	32	decision	decision	NOUN
inlawrev-3343	174	33	in	in	ADP
inlawrev-3343	174	34	inter	inter	ADJ
inlawrev-3343	174	35	-	-	ADJ
inlawrev-3343	174	36	modal	modal	ADJ
inlawrev-3343	174	37	applying	apply	VERB
inlawrev-3343	174	38	erisa	erisa	NOUN
inlawrev-3343	174	39	to	to	ADP
inlawrev-3343	174	40	the	the	DET
inlawrev-3343	174	41	conversion	conversion	NOUN
inlawrev-3343	174	42	of	of	ADP
inlawrev-3343	174	43	an	an	DET
inlawrev-3343	174	44	employer	employer	NOUN
inlawrev-3343	174	45	's	's	PART
inlawrev-3343	174	46	permanent	permanent	ADJ
inlawrev-3343	174	47	work	work	NOUN
inlawrev-3343	174	48	force	force	NOUN
inlawrev-3343	174	49	into	into	ADP
inlawrev-3343	174	50	a	a	DET
inlawrev-3343	174	51	leased	lease	VERB
inlawrev-3343	174	52	staff	staff	NOUN
inlawrev-3343	174	53	.	.	PUNCT
inlawrev-3343	175	1	the	the	DET
inlawrev-3343	175	2	article	article	NOUN
inlawrev-3343	175	3	then	then	ADV
inlawrev-3343	175	4	considers	consider	VERB
inlawrev-3343	175	5	how	how	SCONJ
inlawrev-3343	175	6	courts	court	NOUN
inlawrev-3343	175	7	in	in	ADP
inlawrev-3343	175	8	general	general	ADJ
inlawrev-3343	175	9	have	have	AUX
inlawrev-3343	175	10	responded	respond	VERB
inlawrev-3343	175	11	to	to	ADP
inlawrev-3343	175	12	efforts	effort	NOUN
inlawrev-3343	175	13	by	by	ADP
inlawrev-3343	175	14	contingent	contingent	ADJ
inlawrev-3343	175	15	employees	employee	NOUN
inlawrev-3343	175	16	to	to	PART
inlawrev-3343	175	17	secure	secure	VERB
inlawrev-3343	175	18	various	various	ADJ
inlawrev-3343	175	19	workplace	workplace	NOUN
inlawrev-3343	175	20	benefits	benefit	NOUN
inlawrev-3343	175	21	.	.	PUNCT
inlawrev-3343	176	1	finally	finally	ADV
inlawrev-3343	176	2	,	,	PUNCT
inlawrev-3343	176	3	proposed	propose	VERB
inlawrev-3343	176	4	legislative	legislative	ADJ
inlawrev-3343	176	5	and	and	CCONJ
inlawrev-3343	176	6	non	non	ADJ
inlawrev-3343	176	7	-	-	ADJ
inlawrev-3343	176	8	governmental	governmental	ADJ
inlawrev-3343	176	9	solutions	solution	NOUN
inlawrev-3343	176	10	to	to	ADP
inlawrev-3343	176	11	the	the	DET
inlawrev-3343	176	12	benefit	benefit	NOUN
inlawrev-3343	176	13	problems	problem	NOUN
inlawrev-3343	176	14	of	of	ADP
inlawrev-3343	176	15	contingent	contingent	ADJ
inlawrev-3343	176	16	employees	employee	NOUN
inlawrev-3343	176	17	are	be	AUX
inlawrev-3343	176	18	analyzed	analyze	VERB
inlawrev-3343	176	19	.	.	PUNCT
inlawrev-3343	177	1	i.	i.	PROPN
inlawrev-3343	177	2	employment	employment	NOUN
inlawrev-3343	177	3	relationships	relationship	NOUN
inlawrev-3343	177	4	and	and	CCONJ
inlawrev-3343	177	5	the	the	DET
inlawrev-3343	177	6	benefit	benefit	NOUN
inlawrev-3343	177	7	mix	mix	NOUN
inlawrev-3343	177	8	until	until	ADP
inlawrev-3343	177	9	recently	recently	ADV
inlawrev-3343	177	10	,	,	PUNCT
inlawrev-3343	177	11	americans	americans	PROPN
inlawrev-3343	177	12	have	have	AUX
inlawrev-3343	177	13	shared	share	VERB
inlawrev-3343	177	14	a	a	DET
inlawrev-3343	177	15	common	common	ADJ
inlawrev-3343	177	16	perception	perception	NOUN
inlawrev-3343	177	17	that	that	SCONJ
inlawrev-3343	177	18	employment	employment	NOUN
inlawrev-3343	177	19	meant	mean	VERB
inlawrev-3343	177	20	a	a	DET
inlawrev-3343	177	21	continuous	continuous	ADJ
inlawrev-3343	177	22	job	job	NOUN
inlawrev-3343	177	23	of	of	ADP
inlawrev-3343	177	24	indefinite	indefinite	ADJ
inlawrev-3343	177	25	duration	duration	NOUN
inlawrev-3343	177	26	.	.	PUNCT
inlawrev-3343	178	1	the	the	DET
inlawrev-3343	178	2	offer	offer	NOUN
inlawrev-3343	178	3	of	of	ADP
inlawrev-3343	178	4	a	a	DET
inlawrev-3343	178	5	job	job	NOUN
inlawrev-3343	178	6	and	and	CCONJ
inlawrev-3343	178	7	its	its	PRON
inlawrev-3343	178	8	acceptance	acceptance	NOUN
inlawrev-3343	178	9	by	by	ADP
inlawrev-3343	178	10	the	the	DET
inlawrev-3343	178	11	applicant	applicant	NOUN
inlawrev-3343	178	12	was	be	AUX
inlawrev-3343	178	13	understood	understand	VERB
inlawrev-3343	178	14	to	to	PART
inlawrev-3343	178	15	imply	imply	VERB
inlawrev-3343	178	16	that	that	SCONJ
inlawrev-3343	178	17	there	there	PRON
inlawrev-3343	178	18	would	would	AUX
inlawrev-3343	178	19	be	be	AUX
inlawrev-3343	178	20	no	no	ADV
inlawrev-3343	178	21	abrupt	abrupt	ADJ
inlawrev-3343	178	22	or	or	CCONJ
inlawrev-3343	178	23	arbitrary	arbitrary	ADJ
inlawrev-3343	178	24	termination	termination	NOUN
inlawrev-3343	178	25	even	even	ADV
inlawrev-3343	178	26	ifthe	ifthe	NOUN
inlawrev-3343	178	27	parties	party	NOUN
inlawrev-3343	178	28	never	never	ADV
inlawrev-3343	178	29	discussed	discuss	VERB
inlawrev-3343	178	30	a	a	DET
inlawrev-3343	178	31	time	time	NOUN
inlawrev-3343	178	32	frame	frame	NOUN
inlawrev-3343	178	33	for	for	ADP
inlawrev-3343	178	34	the	the	DET
inlawrev-3343	178	35	position	position	NOUN
inlawrev-3343	178	36	.	.	PUNCT
inlawrev-3343	179	1	^^	^^	PUNCT
inlawrev-3343	179	2	of	of	ADP
inlawrev-3343	179	3	course	course	NOUN
inlawrev-3343	179	4	,	,	PUNCT
inlawrev-3343	179	5	this	this	PRON
inlawrev-3343	179	6	was	be	AUX
inlawrev-3343	179	7	never	never	ADV
inlawrev-3343	179	8	true	true	ADJ
inlawrev-3343	179	9	for	for	ADP
inlawrev-3343	179	10	all	all	DET
inlawrev-3343	179	11	workers	worker	NOUN
inlawrev-3343	179	12	in	in	ADP
inlawrev-3343	179	13	all	all	DET
inlawrev-3343	179	14	situations	situation	NOUN
inlawrev-3343	179	15	.	.	PUNCT
inlawrev-3343	180	1	a	a	DET
inlawrev-3343	180	2	college	college	NOUN
inlawrev-3343	180	3	student	student	NOUN
inlawrev-3343	180	4	,	,	PUNCT
inlawrev-3343	180	5	for	for	ADP
inlawrev-3343	180	6	example	example	NOUN
inlawrev-3343	180	7	,	,	PUNCT
inlawrev-3343	180	8	might	might	AUX
inlawrev-3343	180	9	seek	seek	VERB
inlawrev-3343	180	10	full	full	ADJ
inlawrev-3343	180	11	-	-	PUNCT
inlawrev-3343	180	12	time	time	NOUN
inlawrev-3343	180	13	employment	employment	NOUN
inlawrev-3343	180	14	for	for	ADP
inlawrev-3343	180	15	only	only	ADV
inlawrev-3343	180	16	the	the	DET
inlawrev-3343	180	17	summer	summer	NOUN
inlawrev-3343	180	18	vacation	vacation	NOUN
inlawrev-3343	180	19	period	period	NOUN
inlawrev-3343	180	20	,	,	PUNCT
inlawrev-3343	180	21	or	or	CCONJ
inlawrev-3343	180	22	an	an	DET
inlawrev-3343	180	23	office	office	NOUN
inlawrev-3343	180	24	worker	worker	NOUN
inlawrev-3343	180	25	with	with	ADP
inlawrev-3343	180	26	clerical	clerical	ADJ
inlawrev-3343	180	27	skills	skill	NOUN
inlawrev-3343	180	28	might	might	AUX
inlawrev-3343	180	29	accept	accept	VERB
inlawrev-3343	180	30	a	a	DET
inlawrev-3343	180	31	limited	limited	ADJ
inlawrev-3343	180	32	term	term	NOUN
inlawrev-3343	180	33	assignment	assignment	NOUN
inlawrev-3343	180	34	through	through	ADP
inlawrev-3343	180	35	a	a	DET
inlawrev-3343	180	36	temporary	temporary	ADJ
inlawrev-3343	180	37	help	help	NOUN
inlawrev-3343	180	38	agency	agency	NOUN
inlawrev-3343	180	39	.	.	PUNCT
inlawrev-3343	181	1	but	but	CCONJ
inlawrev-3343	181	2	these	these	DET
inlawrev-3343	181	3	exceptions	exception	NOUN
inlawrev-3343	181	4	did	do	AUX
inlawrev-3343	181	5	not	not	PART
inlawrev-3343	181	6	alter	alter	VERB
inlawrev-3343	181	7	the	the	DET
inlawrev-3343	181	8	fact	fact	NOUN
inlawrev-3343	181	9	that	that	SCONJ
inlawrev-3343	181	10	typically	typically	ADV
inlawrev-3343	181	11	employment	employment	NOUN
inlawrev-3343	181	12	was	be	AUX
inlawrev-3343	181	13	assumed	assume	VERB
inlawrev-3343	181	14	to	to	PART
inlawrev-3343	181	15	be	be	AUX
inlawrev-3343	181	16	continuous	continuous	ADJ
inlawrev-3343	181	17	and	and	CCONJ
inlawrev-3343	181	18	without	without	ADP
inlawrev-3343	181	19	a	a	DET
inlawrev-3343	181	20	fixed	fix	VERB
inlawrev-3343	181	21	end	end	NOUN
inlawrev-3343	181	22	.	.	PUNCT
inlawrev-3343	182	1	nevertheless	nevertheless	ADV
inlawrev-3343	182	2	,	,	PUNCT
inlawrev-3343	182	3	even	even	ADV
inlawrev-3343	182	4	jobs	job	NOUN
inlawrev-3343	182	5	with	with	ADP
inlawrev-3343	182	6	indefinite	indefinite	ADJ
inlawrev-3343	182	7	terms	term	NOUN
inlawrev-3343	182	8	of	of	ADP
inlawrev-3343	182	9	employment	employment	NOUN
inlawrev-3343	182	10	have	have	AUX
inlawrev-3343	182	11	not	not	PART
inlawrev-3343	182	12	been	be	AUX
inlawrev-3343	182	13	understood	understand	VERB
inlawrev-3343	182	14	as	as	ADP
inlawrev-3343	182	15	lifetime	lifetime	NOUN
inlawrev-3343	182	16	positions	position	NOUN
inlawrev-3343	182	17	.	.	PUNCT
inlawrev-3343	183	1	for	for	ADP
inlawrev-3343	183	2	example	example	NOUN
inlawrev-3343	183	3	,	,	PUNCT
inlawrev-3343	183	4	workers	worker	NOUN
inlawrev-3343	183	5	can	can	AUX
inlawrev-3343	183	6	expect	expect	VERB
inlawrev-3343	183	7	to	to	PART
inlawrev-3343	183	8	lose	lose	VERB
inlawrev-3343	183	9	their	their	PRON
inlawrev-3343	183	10	jobs	job	NOUN
inlawrev-3343	183	11	permanently	permanently	ADV
inlawrev-3343	183	12	if	if	SCONJ
inlawrev-3343	183	13	the	the	DET
inlawrev-3343	183	14	employer	employer	NOUN
inlawrev-3343	183	15	goes	go	VERB
inlawrev-3343	183	16	out	out	ADP
inlawrev-3343	183	17	of	of	ADP
inlawrev-3343	183	18	business	business	NOUN
inlawrev-3343	183	19	,	,	PUNCT
inlawrev-3343	183	20	or	or	CCONJ
inlawrev-3343	183	21	temporarily	temporarily	ADV
inlawrev-3343	183	22	if	if	SCONJ
inlawrev-3343	183	23	there	there	PRON
inlawrev-3343	183	24	is	be	VERB
inlawrev-3343	183	25	a	a	DET
inlawrev-3343	183	26	sudden	sudden	ADJ
inlawrev-3343	183	27	downturn	downturn	NOUN
inlawrev-3343	183	28	in	in	ADP
inlawrev-3343	183	29	production.^^	production.^^	NOUN
inlawrev-3343	183	30	similarly	similarly	ADV
inlawrev-3343	183	31	,	,	PUNCT
inlawrev-3343	183	32	it	it	PRON
inlawrev-3343	183	33	is	be	AUX
inlawrev-3343	183	34	accepted	accept	VERB
inlawrev-3343	183	35	that	that	SCONJ
inlawrev-3343	183	36	employees	employee	NOUN
inlawrev-3343	183	37	may	may	AUX
inlawrev-3343	183	38	be	be	AUX
inlawrev-3343	183	39	let	let	VERB
inlawrev-3343	183	40	go	go	VERB
inlawrev-3343	183	41	because	because	SCONJ
inlawrev-3343	183	42	ofpoor	ofpoor	ADJ
inlawrev-3343	183	43	work	work	NOUN
inlawrev-3343	183	44	performance	performance	NOUN
inlawrev-3343	183	45	or	or	CCONJ
inlawrev-3343	183	46	some	some	DET
inlawrev-3343	183	47	specific	specific	ADJ
inlawrev-3343	183	48	act	act	NOUN
inlawrev-3343	183	49	of	of	ADP
inlawrev-3343	183	50	misconduct.^	misconduct.^	NOUN
inlawrev-3343	183	51	'	'	PART
inlawrev-3343	183	52	19	19	NUM
inlawrev-3343	183	53	.	.	PUNCT
inlawrev-3343	184	1	see	see	VERB
inlawrev-3343	184	2	william	william	PROPN
inlawrev-3343	184	3	b.	b.	PROPN
inlawrev-3343	184	4	gould	gould	PROPN
inlawrev-3343	184	5	iv	iv	PROPN
inlawrev-3343	184	6	,	,	PUNCT
inlawrev-3343	184	7	agenda	agenda	NOUN
inlawrev-3343	184	8	for	for	ADP
inlawrev-3343	184	9	reform	reform	NOUN
inlawrev-3343	184	10	:	:	PUNCT
inlawrev-3343	184	11	the	the	DET
inlawrev-3343	184	12	future	future	NOUN
inlawrev-3343	184	13	of	of	ADP
inlawrev-3343	184	14	employment	employment	NOUN
inlawrev-3343	184	15	relationships	relationship	NOUN
inlawrev-3343	184	16	and	and	CCONJ
inlawrev-3343	184	17	the	the	DET
inlawrev-3343	184	18	law	law	NOUN
inlawrev-3343	184	19	30	30	NUM
inlawrev-3343	184	20	(	(	PUNCT
inlawrev-3343	184	21	1993	1993	NUM
inlawrev-3343	184	22	)	)	PUNCT
inlawrev-3343	184	23	;	;	PUNCT
inlawrev-3343	184	24	paul	paul	PROPN
inlawrev-3343	184	25	osterman	osterman	PROPN
inlawrev-3343	184	26	,	,	PUNCT
inlawrev-3343	184	27	employment	employment	NOUN
inlawrev-3343	184	28	futures	future	NOUN
inlawrev-3343	184	29	:	:	PUNCT
inlawrev-3343	184	30	reorganization	reorganization	NOUN
inlawrev-3343	184	31	,	,	PUNCT
inlawrev-3343	184	32	dislocation	dislocation	NOUN
inlawrev-3343	184	33	and	and	CCONJ
inlawrev-3343	184	34	public	public	ADJ
inlawrev-3343	184	35	policy	policy	NOUN
inlawrev-3343	184	36	66	66	NUM
inlawrev-3343	184	37	(	(	PUNCT
inlawrev-3343	184	38	1988	1988	NUM
inlawrev-3343	184	39	)	)	PUNCT
inlawrev-3343	184	40	;	;	PUNCT
inlawrev-3343	184	41	paul	paul	PROPN
inlawrev-3343	184	42	c.	c.	PROPN
inlawrev-3343	184	43	weiler	weiler	PROPN
inlawrev-3343	184	44	,	,	PUNCT
inlawrev-3343	184	45	governing	govern	VERB
inlawrev-3343	184	46	the	the	DET
inlawrev-3343	184	47	workplace	workplace	NOUN
inlawrev-3343	184	48	:	:	PUNCT
inlawrev-3343	184	49	the	the	DET
inlawrev-3343	184	50	future	future	NOUN
inlawrev-3343	184	51	of	of	ADP
inlawrev-3343	184	52	labor	labor	NOUN
inlawrev-3343	184	53	and	and	CCONJ
inlawrev-3343	184	54	employment	employment	NOUN
inlawrev-3343	184	55	law	law	NOUN
inlawrev-3343	184	56	144	144	NUM
inlawrev-3343	184	57	-	-	SYM
inlawrev-3343	184	58	45	45	NUM
inlawrev-3343	184	59	(	(	PUNCT
inlawrev-3343	184	60	1990	1990	NUM
inlawrev-3343	184	61	)	)	PUNCT
inlawrev-3343	184	62	.	.	PUNCT
inlawrev-3343	185	1	20	20	NUM
inlawrev-3343	185	2	.	.	PUNCT
inlawrev-3343	186	1	the	the	DET
inlawrev-3343	186	2	impact	impact	NOUN
inlawrev-3343	186	3	of	of	ADP
inlawrev-3343	186	4	permanent	permanent	ADJ
inlawrev-3343	186	5	job	job	NOUN
inlawrev-3343	186	6	loss	loss	NOUN
inlawrev-3343	186	7	can	can	AUX
inlawrev-3343	186	8	be	be	AUX
inlawrev-3343	186	9	mitigated	mitigate	VERB
inlawrev-3343	186	10	if	if	SCONJ
inlawrev-3343	186	11	the	the	DET
inlawrev-3343	186	12	employer	employer	NOUN
inlawrev-3343	186	13	provides	provide	VERB
inlawrev-3343	186	14	severance	severance	NOUN
inlawrev-3343	186	15	payments	payment	NOUN
inlawrev-3343	186	16	to	to	ADP
inlawrev-3343	186	17	terminated	terminate	VERB
inlawrev-3343	186	18	workers	worker	NOUN
inlawrev-3343	186	19	.	.	PUNCT
inlawrev-3343	187	1	the	the	DET
inlawrev-3343	187	2	supreme	supreme	PROPN
inlawrev-3343	187	3	court	court	PROPN
inlawrev-3343	187	4	has	have	AUX
inlawrev-3343	187	5	held	hold	VERB
inlawrev-3343	187	6	that	that	SCONJ
inlawrev-3343	187	7	state	state	NOUN
inlawrev-3343	187	8	severance	severance	NOUN
inlawrev-3343	187	9	laws	law	NOUN
inlawrev-3343	187	10	which	which	PRON
inlawrev-3343	187	11	mandate	mandate	VERB
inlawrev-3343	187	12	such	such	ADJ
inlawrev-3343	187	13	payments	payment	NOUN
inlawrev-3343	187	14	are	be	AUX
inlawrev-3343	187	15	not	not	PART
inlawrev-3343	187	16	preempted	preempt	VERB
inlawrev-3343	187	17	by	by	ADP
inlawrev-3343	187	18	erisa	erisa	PROPN
inlawrev-3343	187	19	.	.	PUNCT
inlawrev-3343	188	1	fort	fort	PROPN
inlawrev-3343	188	2	halifax	halifax	PROPN
inlawrev-3343	188	3	packing	packing	PROPN
inlawrev-3343	188	4	co.	co.	PROPN
inlawrev-3343	188	5	v.	v.	ADP
inlawrev-3343	188	6	coyne	coyne	PROPN
inlawrev-3343	188	7	,	,	PUNCT
inlawrev-3343	188	8	482	482	NUM
inlawrev-3343	188	9	u.s	u.s	PROPN
inlawrev-3343	188	10	.	.	PROPN
inlawrev-3343	188	11	1	1	NUM
inlawrev-3343	188	12	,	,	PUNCT
inlawrev-3343	188	13	3	3	NUM
inlawrev-3343	188	14	,	,	PUNCT
inlawrev-3343	188	15	4	4	NUM
inlawrev-3343	188	16	(	(	PUNCT
inlawrev-3343	188	17	1987	1987	NUM
inlawrev-3343	188	18	)	)	PUNCT
inlawrev-3343	188	19	.	.	PUNCT
inlawrev-3343	189	1	additionally	additionally	ADV
inlawrev-3343	189	2	,	,	PUNCT
inlawrev-3343	189	3	for	for	ADP
inlawrev-3343	189	4	employers	employer	NOUN
inlawrev-3343	189	5	large	large	ADJ
inlawrev-3343	189	6	enough	enough	ADV
inlawrev-3343	189	7	to	to	PART
inlawrev-3343	189	8	qualify	qualify	VERB
inlawrev-3343	189	9	,	,	PUNCT
inlawrev-3343	189	10	there	there	PRON
inlawrev-3343	189	11	may	may	AUX
inlawrev-3343	189	12	be	be	AUX
inlawrev-3343	189	13	an	an	DET
inlawrev-3343	189	14	obligation	obligation	NOUN
inlawrev-3343	189	15	to	to	PART
inlawrev-3343	189	16	provide	provide	VERB
inlawrev-3343	189	17	advance	advance	NOUN
inlawrev-3343	189	18	notice	notice	NOUN
inlawrev-3343	189	19	of	of	ADP
inlawrev-3343	189	20	large	large	ADJ
inlawrev-3343	189	21	scale	scale	NOUN
inlawrev-3343	189	22	layoffs	layoff	NOUN
inlawrev-3343	189	23	,	,	PUNCT
inlawrev-3343	189	24	whether	whether	SCONJ
inlawrev-3343	189	25	permanent	permanent	ADJ
inlawrev-3343	189	26	or	or	CCONJ
inlawrev-3343	189	27	temporary	temporary	ADJ
inlawrev-3343	189	28	,	,	PUNCT
inlawrev-3343	189	29	pursuant	pursuant	ADJ
inlawrev-3343	189	30	to	to	ADP
inlawrev-3343	189	31	the	the	DET
inlawrev-3343	189	32	federal	federal	ADJ
inlawrev-3343	189	33	worker	worker	NOUN
inlawrev-3343	189	34	adjustment	adjustment	NOUN
inlawrev-3343	189	35	and	and	CCONJ
inlawrev-3343	189	36	retraining	retrain	VERB
inlawrev-3343	189	37	notification	notification	NOUN
inlawrev-3343	189	38	act	act	NOUN
inlawrev-3343	189	39	(	(	PUNCT
inlawrev-3343	189	40	"	"	PUNCT
inlawrev-3343	189	41	warn	warn	VERB
inlawrev-3343	189	42	"	"	PUNCT
inlawrev-3343	189	43	)	)	PUNCT
inlawrev-3343	189	44	.	.	PUNCT
inlawrev-3343	190	1	29	29	NUM
inlawrev-3343	190	2	u.s.c	u.s.c	NOUN
inlawrev-3343	190	3	.	.	PUNCT
inlawrev-3343	191	1	§	§	PROPN
inlawrev-3343	191	2	§	§	PROPN
inlawrev-3343	191	3	2101	2101	NUM
inlawrev-3343	191	4	-	-	PUNCT
inlawrev-3343	191	5	2109	2109	NUM
inlawrev-3343	191	6	(	(	PUNCT
inlawrev-3343	191	7	1994	1994	NUM
inlawrev-3343	191	8	(	(	PUNCT
inlawrev-3343	191	9	fesupp	fesupp	PROPN
inlawrev-3343	191	10	.	.	PROPN
inlawrev-3343	191	11	ii	ii	PROPN
inlawrev-3343	191	12	1996	1996	NUM
inlawrev-3343	191	13	)	)	PUNCT
inlawrev-3343	191	14	.	.	PUNCT
inlawrev-3343	192	1	21	21	NUM
inlawrev-3343	192	2	.	.	PUNCT
inlawrev-3343	193	1	as	as	SCONJ
inlawrev-3343	193	2	professor	professor	PROPN
inlawrev-3343	193	3	paul	paul	PROPN
inlawrev-3343	193	4	weiler	weiler	PROPN
inlawrev-3343	193	5	has	have	AUX
inlawrev-3343	193	6	observed	observe	VERB
inlawrev-3343	193	7	,	,	PUNCT
inlawrev-3343	193	8	workers	worker	NOUN
inlawrev-3343	193	9	may	may	AUX
inlawrev-3343	193	10	well	well	ADV
inlawrev-3343	193	11	expect	expect	VERB
inlawrev-3343	193	12	to	to	PART
inlawrev-3343	193	13	avoid	avoid	VERB
inlawrev-3343	193	14	termination	termination	NOUN
inlawrev-3343	193	15	unless	unless	SCONJ
inlawrev-3343	193	16	the	the	DET
inlawrev-3343	193	17	misconduct	misconduct	NOUN
inlawrev-3343	193	18	was	be	AUX
inlawrev-3343	193	19	sufficiently	sufficiently	ADV
inlawrev-3343	193	20	severe	severe	ADJ
inlawrev-3343	193	21	and	and	CCONJ
inlawrev-3343	193	22	then	then	ADV
inlawrev-3343	193	23	only	only	ADV
inlawrev-3343	193	24	after	after	SCONJ
inlawrev-3343	193	25	alternative	alternative	ADJ
inlawrev-3343	193	26	punishments	punishment	NOUN
inlawrev-3343	193	27	have	have	AUX
inlawrev-3343	193	28	proven	prove	VERB
inlawrev-3343	193	29	ineffective	ineffective	ADJ
inlawrev-3343	193	30	:	:	PUNCT
inlawrev-3343	193	31	the	the	DET
inlawrev-3343	193	32	standard	standard	ADJ
inlawrev-3343	193	33	expectation	expectation	NOUN
inlawrev-3343	193	34	in	in	ADP
inlawrev-3343	193	35	the	the	DET
inlawrev-3343	193	36	real	real	ADJ
inlawrev-3343	193	37	world	world	NOUN
inlawrev-3343	193	38	of	of	ADP
inlawrev-3343	193	39	work	work	NOUN
inlawrev-3343	193	40	is	be	AUX
inlawrev-3343	193	41	that	that	SCONJ
inlawrev-3343	193	42	the	the	DET
inlawrev-3343	193	43	employee	employee	NOUN
inlawrev-3343	193	44	will	will	AUX
inlawrev-3343	193	45	keep	keep	VERB
inlawrev-3343	193	46	his	his	PRON
inlawrev-3343	193	47	job	job	NOUN
inlawrev-3343	193	48	unless	unless	SCONJ
inlawrev-3343	193	49	he	he	PRON
inlawrev-3343	193	50	does	do	VERB
inlawrev-3343	193	51	something	something	PRON
inlawrev-3343	193	52	wrong	wrong	ADJ
inlawrev-3343	193	53	—	—	PUNCT
inlawrev-3343	193	54	in	in	ADP
inlawrev-3343	193	55	the	the	DET
inlawrev-3343	193	56	sense	sense	NOUN
inlawrev-3343	193	57	of	of	ADP
inlawrev-3343	193	58	some	some	DET
inlawrev-3343	193	59	specific	specific	ADJ
inlawrev-3343	193	60	misconduct	misconduct	NOUN
inlawrev-3343	193	61	or	or	CCONJ
inlawrev-3343	194	1	a	a	DET
inlawrev-3343	194	2	general	general	ADJ
inlawrev-3343	194	3	308	308	NUM
inlawrev-3343	194	4	indiana	indiana	PROPN
inlawrev-3343	194	5	law	law	PROPN
inlawrev-3343	194	6	review	review	NOUN
inlawrev-3343	195	1	[	[	X
inlawrev-3343	195	2	vol	vol	NOUN
inlawrev-3343	195	3	.	.	PUNCT
inlawrev-3343	196	1	32:301	32:301	NUM
inlawrev-3343	197	1	but	but	CCONJ
inlawrev-3343	197	2	beyond	beyond	ADP
inlawrev-3343	197	3	circumstances	circumstance	NOUN
inlawrev-3343	197	4	ofthis	ofthis	ADJ
inlawrev-3343	197	5	sort	sort	NOUN
inlawrev-3343	197	6	,	,	PUNCT
inlawrev-3343	197	7	there	there	PRON
inlawrev-3343	197	8	has	have	AUX
inlawrev-3343	197	9	been	be	AUX
inlawrev-3343	197	10	a	a	DET
inlawrev-3343	197	11	shared	share	VERB
inlawrev-3343	197	12	expectation	expectation	NOUN
inlawrev-3343	197	13	among	among	ADP
inlawrev-3343	197	14	both	both	DET
inlawrev-3343	197	15	employers	employer	NOUN
inlawrev-3343	197	16	and	and	CCONJ
inlawrev-3343	197	17	employees	employee	NOUN
inlawrev-3343	197	18	that	that	SCONJ
inlawrev-3343	197	19	the	the	DET
inlawrev-3343	197	20	job	job	NOUN
inlawrev-3343	197	21	-	-	PUNCT
inlawrev-3343	197	22	holder	holder	NOUN
inlawrev-3343	197	23	would	would	AUX
inlawrev-3343	197	24	have	have	AUX
inlawrev-3343	197	25	uninterrupted	uninterrupted	ADJ
inlawrev-3343	197	26	employment	employment	NOUN
inlawrev-3343	197	27	unless	unless	SCONJ
inlawrev-3343	197	28	there	there	PRON
inlawrev-3343	197	29	was	be	VERB
inlawrev-3343	197	30	some	some	DET
inlawrev-3343	197	31	reason	reason	NOUN
inlawrev-3343	197	32	to	to	PART
inlawrev-3343	197	33	terminate	terminate	VERB
inlawrev-3343	197	34	the	the	DET
inlawrev-3343	197	35	relationship	relationship	NOUN
inlawrev-3343	197	36	.	.	PUNCT
inlawrev-3343	198	1	that	that	SCONJ
inlawrev-3343	198	2	these	these	DET
inlawrev-3343	198	3	expectations	expectation	NOUN
inlawrev-3343	198	4	have	have	AUX
inlawrev-3343	198	5	existed	exist	VERB
inlawrev-3343	198	6	is	be	AUX
inlawrev-3343	198	7	somewhat	somewhat	ADV
inlawrev-3343	198	8	ironic	ironic	ADJ
inlawrev-3343	198	9	given	give	VERB
inlawrev-3343	198	10	the	the	DET
inlawrev-3343	198	11	fact	fact	NOUN
inlawrev-3343	198	12	that	that	SCONJ
inlawrev-3343	198	13	the	the	DET
inlawrev-3343	198	14	law	law	NOUN
inlawrev-3343	198	15	until	until	SCONJ
inlawrev-3343	198	16	recently	recently	ADV
inlawrev-3343	198	17	has	have	AUX
inlawrev-3343	198	18	offered	offer	VERB
inlawrev-3343	198	19	very	very	ADV
inlawrev-3343	198	20	little	little	ADJ
inlawrev-3343	198	21	protection	protection	NOUN
inlawrev-3343	198	22	to	to	ADP
inlawrev-3343	198	23	individuals	individual	NOUN
inlawrev-3343	198	24	who	who	PRON
inlawrev-3343	198	25	have	have	AUX
inlawrev-3343	198	26	been	be	AUX
inlawrev-3343	198	27	discharged	discharge	VERB
inlawrev-3343	198	28	.	.	PUNCT
inlawrev-3343	199	1	in	in	ADP
inlawrev-3343	199	2	formal	formal	ADJ
inlawrev-3343	199	3	terms	term	NOUN
inlawrev-3343	199	4	most	most	ADJ
inlawrev-3343	199	5	employment	employment	NOUN
inlawrev-3343	199	6	has	have	AUX
inlawrev-3343	199	7	been	be	AUX
inlawrev-3343	199	8	classified	classify	VERB
inlawrev-3343	199	9	legally	legally	ADV
inlawrev-3343	199	10	as	as	ADP
inlawrev-3343	199	11	at	at	ADP
inlawrev-3343	199	12	-	-	PUNCT
inlawrev-3343	199	13	will	will	NOUN
inlawrev-3343	199	14	,	,	PUNCT
inlawrev-3343	199	15	a	a	DET
inlawrev-3343	199	16	status	status	NOUN
inlawrev-3343	199	17	which	which	PRON
inlawrev-3343	199	18	allows	allow	VERB
inlawrev-3343	199	19	the	the	DET
inlawrev-3343	199	20	employer	employer	NOUN
inlawrev-3343	199	21	to	to	PART
inlawrev-3343	199	22	discharge	discharge	VERB
inlawrev-3343	199	23	the	the	DET
inlawrev-3343	199	24	employee	employee	NOUN
inlawrev-3343	199	25	for	for	ADP
inlawrev-3343	199	26	good	good	ADJ
inlawrev-3343	199	27	reason	reason	NOUN
inlawrev-3343	199	28	,	,	PUNCT
inlawrev-3343	199	29	bad	bad	ADJ
inlawrev-3343	199	30	reason	reason	NOUN
inlawrev-3343	199	31	,	,	PUNCT
inlawrev-3343	199	32	or	or	CCONJ
inlawrev-3343	199	33	no	no	DET
inlawrev-3343	199	34	reason	reason	NOUN
inlawrev-3343	199	35	at	at	ADP
inlawrev-3343	199	36	all.^^	all.^^	PROPN
inlawrev-3343	199	37	treatise	treatise	NOUN
inlawrev-3343	199	38	writer	writer	NOUN
inlawrev-3343	199	39	h.	h.	PROPN
inlawrev-3343	199	40	g.	g.	PROPN
inlawrev-3343	199	41	wood	wood	PROPN
inlawrev-3343	199	42	described	describe	VERB
inlawrev-3343	199	43	the	the	DET
inlawrev-3343	199	44	concept	concept	NOUN
inlawrev-3343	199	45	in	in	ADP
inlawrev-3343	199	46	the	the	DET
inlawrev-3343	199	47	nineteenth	nineteenth	ADJ
inlawrev-3343	199	48	century	century	NOUN
inlawrev-3343	199	49	,	,	PUNCT
inlawrev-3343	199	50	writing	write	VERB
inlawrev-3343	199	51	:	:	PUNCT
inlawrev-3343	199	52	with	with	ADP
inlawrev-3343	199	53	us	we	PRON
inlawrev-3343	199	54	the	the	DET
inlawrev-3343	199	55	rule	rule	NOUN
inlawrev-3343	199	56	is	be	AUX
inlawrev-3343	199	57	inflexible	inflexible	ADJ
inlawrev-3343	199	58	,	,	PUNCT
inlawrev-3343	199	59	that	that	SCONJ
inlawrev-3343	199	60	a	a	DET
inlawrev-3343	199	61	general	general	ADJ
inlawrev-3343	199	62	or	or	CCONJ
inlawrev-3343	199	63	indefinite	indefinite	ADJ
inlawrev-3343	199	64	hiring	hiring	NOUN
inlawrev-3343	199	65	is	be	AUX
inlawrev-3343	199	66	prima	prima	NOUN
inlawrev-3343	199	67	facie	facie	NOUN
inlawrev-3343	199	68	a	a	DET
inlawrev-3343	199	69	hiring	hiring	NOUN
inlawrev-3343	199	70	at	at	ADP
inlawrev-3343	199	71	will	will	NOUN
inlawrev-3343	199	72	,	,	PUNCT
inlawrev-3343	199	73	and	and	CCONJ
inlawrev-3343	199	74	if	if	SCONJ
inlawrev-3343	199	75	the	the	DET
inlawrev-3343	199	76	servant	servant	NOUN
inlawrev-3343	199	77	seeks	seek	VERB
inlawrev-3343	199	78	to	to	PART
inlawrev-3343	199	79	make	make	VERB
inlawrev-3343	199	80	it	it	PRON
inlawrev-3343	199	81	out	out	ADP
inlawrev-3343	199	82	a	a	DET
inlawrev-3343	199	83	yearly	yearly	ADJ
inlawrev-3343	199	84	hiring	hiring	NOUN
inlawrev-3343	199	85	,	,	PUNCT
inlawrev-3343	199	86	the	the	DET
inlawrev-3343	199	87	burden	burden	NOUN
inlawrev-3343	199	88	is	be	AUX
inlawrev-3343	199	89	upon	upon	SCONJ
inlawrev-3343	199	90	him	he	PRON
inlawrev-3343	199	91	to	to	PART
inlawrev-3343	199	92	establish	establish	VERB
inlawrev-3343	199	93	it	it	PRON
inlawrev-3343	199	94	by	by	ADP
inlawrev-3343	199	95	proof	proof	NOUN
inlawrev-3343	199	96	.	.	PUNCT
inlawrev-3343	200	1	a	a	DET
inlawrev-3343	200	2	hiring	hiring	NOUN
inlawrev-3343	200	3	at	at	ADP
inlawrev-3343	200	4	so	so	ADV
inlawrev-3343	200	5	much	much	ADV
inlawrev-3343	200	6	a	a	DET
inlawrev-3343	200	7	day	day	NOUN
inlawrev-3343	200	8	,	,	PUNCT
inlawrev-3343	200	9	week	week	NOUN
inlawrev-3343	200	10	,	,	PUNCT
inlawrev-3343	200	11	month	month	NOUN
inlawrev-3343	200	12	or	or	CCONJ
inlawrev-3343	200	13	year	year	NOUN
inlawrev-3343	200	14	,	,	PUNCT
inlawrev-3343	200	15	no	no	DET
inlawrev-3343	200	16	time	time	NOUN
inlawrev-3343	200	17	being	be	AUX
inlawrev-3343	200	18	specified	specify	VERB
inlawrev-3343	200	19	,	,	PUNCT
inlawrev-3343	200	20	is	be	AUX
inlawrev-3343	200	21	an	an	DET
inlawrev-3343	200	22	indefinite	indefinite	ADJ
inlawrev-3343	200	23	hiring	hiring	NOUN
inlawrev-3343	200	24	,	,	PUNCT
inlawrev-3343	200	25	and	and	CCONJ
inlawrev-3343	200	26	no	no	DET
inlawrev-3343	200	27	presumption	presumption	NOUN
inlawrev-3343	200	28	attaches	attach	VERB
inlawrev-3343	200	29	that	that	SCONJ
inlawrev-3343	200	30	it	it	PRON
inlawrev-3343	200	31	was	be	AUX
inlawrev-3343	200	32	for	for	ADP
inlawrev-3343	200	33	a	a	DET
inlawrev-3343	200	34	day	day	NOUN
inlawrev-3343	200	35	even	even	ADV
inlawrev-3343	200	36	,	,	PUNCT
inlawrev-3343	200	37	but	but	CCONJ
inlawrev-3343	200	38	only	only	ADV
inlawrev-3343	200	39	at	at	ADP
inlawrev-3343	200	40	the	the	DET
inlawrev-3343	200	41	rate	rate	NOUN
inlawrev-3343	200	42	fixed	fix	VERB
inlawrev-3343	200	43	for	for	ADP
inlawrev-3343	200	44	whatever	whatever	DET
inlawrev-3343	200	45	time	time	NOUN
inlawrev-3343	200	46	the	the	DET
inlawrev-3343	200	47	party	party	NOUN
inlawrev-3343	200	48	may	may	AUX
inlawrev-3343	200	49	serve.^^	serve.^^	VERB
inlawrev-3343	200	50	subsequently	subsequently	ADV
inlawrev-3343	200	51	,	,	PUNCT
inlawrev-3343	200	52	this	this	DET
inlawrev-3343	200	53	principle	principle	NOUN
inlawrev-3343	200	54	was	be	AUX
inlawrev-3343	200	55	affirmed	affirm	VERB
inlawrev-3343	200	56	in	in	ADP
inlawrev-3343	200	57	decisions	decision	NOUN
inlawrev-3343	200	58	of	of	ADP
inlawrev-3343	200	59	the	the	DET
inlawrev-3343	200	60	u.s	u.s	PROPN
inlawrev-3343	200	61	.	.	PROPN
inlawrev-3343	200	62	supreme	supreme	PROPN
inlawrev-3343	200	63	court.^	court.^	PROPN
inlawrev-3343	200	64	"	"	PUNCT
inlawrev-3343	200	65	*	*	PUNCT
inlawrev-3343	200	66	nevertheless	nevertheless	ADV
inlawrev-3343	200	67	,	,	PUNCT
inlawrev-3343	200	68	the	the	DET
inlawrev-3343	200	69	fact	fact	NOUN
inlawrev-3343	200	70	that	that	SCONJ
inlawrev-3343	200	71	the	the	DET
inlawrev-3343	200	72	employer	employer	NOUN
inlawrev-3343	200	73	has	have	AUX
inlawrev-3343	200	74	always	always	ADV
inlawrev-3343	200	75	had	have	AUX
inlawrev-3343	200	76	the	the	DET
inlawrev-3343	200	77	power	power	NOUN
inlawrev-3343	200	78	to	to	PART
inlawrev-3343	200	79	discharge	discharge	VERB
inlawrev-3343	200	80	without	without	ADP
inlawrev-3343	200	81	cause	cause	NOUN
inlawrev-3343	200	82	has	have	AUX
inlawrev-3343	200	83	not	not	PART
inlawrev-3343	200	84	altered	alter	VERB
inlawrev-3343	200	85	the	the	DET
inlawrev-3343	200	86	general	general	ADJ
inlawrev-3343	200	87	worker	worker	NOUN
inlawrev-3343	200	88	expectation	expectation	NOUN
inlawrev-3343	200	89	of	of	ADP
inlawrev-3343	200	90	employment	employment	NOUN
inlawrev-3343	200	91	continuity	continuity	NOUN
inlawrev-3343	200	92	.	.	PUNCT
inlawrev-3343	201	1	in	in	ADP
inlawrev-3343	201	2	more	more	ADV
inlawrev-3343	201	3	recent	recent	ADJ
inlawrev-3343	201	4	years	year	NOUN
inlawrev-3343	201	5	,	,	PUNCT
inlawrev-3343	201	6	however	however	ADV
inlawrev-3343	201	7	,	,	PUNCT
inlawrev-3343	201	8	the	the	DET
inlawrev-3343	201	9	expectation	expectation	NOUN
inlawrev-3343	201	10	ofjob	ofjob	NOUN
inlawrev-3343	201	11	continuity	continuity	NOUN
inlawrev-3343	201	12	has	have	AUX
inlawrev-3343	201	13	begun	begin	VERB
inlawrev-3343	201	14	to	to	PART
inlawrev-3343	201	15	receive	receive	VERB
inlawrev-3343	201	16	some	some	DET
inlawrev-3343	201	17	measure	measure	NOUN
inlawrev-3343	201	18	of	of	ADP
inlawrev-3343	201	19	support	support	NOUN
inlawrev-3343	201	20	from	from	ADP
inlawrev-3343	201	21	the	the	DET
inlawrev-3343	201	22	legal	legal	ADJ
inlawrev-3343	201	23	system	system	NOUN
inlawrev-3343	201	24	.	.	PUNCT
inlawrev-3343	202	1	one	one	NUM
inlawrev-3343	202	2	aspect	aspect	NOUN
inlawrev-3343	202	3	of	of	ADP
inlawrev-3343	202	4	this	this	PRON
inlawrev-3343	202	5	is	be	AUX
inlawrev-3343	202	6	reflected	reflect	VERB
inlawrev-3343	202	7	in	in	ADP
inlawrev-3343	202	8	the	the	DET
inlawrev-3343	202	9	numerous	numerous	ADJ
inlawrev-3343	202	10	anti	anti	ADJ
inlawrev-3343	202	11	-	-	ADJ
inlawrev-3343	202	12	discrimination	discrimination	ADJ
inlawrev-3343	202	13	laws	law	NOUN
inlawrev-3343	202	14	which	which	PRON
inlawrev-3343	202	15	protect	protect	VERB
inlawrev-3343	202	16	employees	employee	NOUN
inlawrev-3343	202	17	from	from	ADP
inlawrev-3343	202	18	discharge	discharge	NOUN
inlawrev-3343	202	19	based	base	VERB
inlawrev-3343	202	20	upon	upon	SCONJ
inlawrev-3343	202	21	specific	specific	ADJ
inlawrev-3343	202	22	prohibited	prohibit	VERB
inlawrev-3343	202	23	reasons	reason	NOUN
inlawrev-3343	202	24	such	such	ADJ
inlawrev-3343	202	25	as	as	ADP
inlawrev-3343	202	26	race	race	NOUN
inlawrev-3343	202	27	and	and	CCONJ
inlawrev-3343	202	28	sex	sex	NOUN
inlawrev-3343	202	29	under	under	ADP
inlawrev-3343	202	30	title	title	NOUN
inlawrev-3343	202	31	pattern	pattern	NOUN
inlawrev-3343	202	32	of	of	ADP
inlawrev-3343	202	33	poor	poor	ADJ
inlawrev-3343	202	34	performance	performance	NOUN
inlawrev-3343	202	35	—	—	PUNCT
inlawrev-3343	202	36	and	and	CCONJ
inlawrev-3343	202	37	as	as	SCONJ
inlawrev-3343	202	38	a	a	DET
inlawrev-3343	202	39	consequence	consequence	NOUN
inlawrev-3343	202	40	forfeits	forfeit	VERB
inlawrev-3343	202	41	the	the	DET
inlawrev-3343	202	42	position	position	NOUN
inlawrev-3343	202	43	.	.	PUNCT
inlawrev-3343	203	1	indeed	indeed	ADV
inlawrev-3343	203	2	,	,	PUNCT
inlawrev-3343	203	3	a	a	DET
inlawrev-3343	203	4	further	further	ADJ
inlawrev-3343	203	5	feature	feature	NOUN
inlawrev-3343	203	6	of	of	ADP
inlawrev-3343	203	7	the	the	DET
inlawrev-3343	203	8	social	social	ADJ
inlawrev-3343	203	9	mores	more	NOUN
inlawrev-3343	203	10	at	at	ADP
inlawrev-3343	203	11	work	work	NOUN
inlawrev-3343	203	12	is	be	AUX
inlawrev-3343	203	13	that	that	SCONJ
inlawrev-3343	203	14	even	even	ADV
inlawrev-3343	203	15	if	if	SCONJ
inlawrev-3343	203	16	an	an	DET
inlawrev-3343	203	17	employee	employee	NOUN
inlawrev-3343	203	18	does	do	VERB
inlawrev-3343	203	19	something	something	PRON
inlawrev-3343	203	20	wrong	wrong	ADJ
inlawrev-3343	203	21	—	—	PUNCT
inlawrev-3343	203	22	for	for	ADP
inlawrev-3343	203	23	example	example	NOUN
inlawrev-3343	203	24	,	,	PUNCT
inlawrev-3343	203	25	if	if	SCONJ
inlawrev-3343	203	26	he	he	PRON
inlawrev-3343	203	27	takes	take	VERB
inlawrev-3343	203	28	a	a	DET
inlawrev-3343	203	29	day	day	NOUN
inlawrev-3343	203	30	off	off	ADP
inlawrev-3343	203	31	without	without	ADP
inlawrev-3343	203	32	a	a	DET
inlawrev-3343	203	33	legitimate	legitimate	ADJ
inlawrev-3343	203	34	reason	reason	NOUN
inlawrev-3343	203	35	,	,	PUNCT
inlawrev-3343	203	36	it	it	PRON
inlawrev-3343	203	37	will	will	AUX
inlawrev-3343	203	38	not	not	PART
inlawrev-3343	203	39	cost	cost	VERB
inlawrev-3343	203	40	him	he	PRON
inlawrev-3343	203	41	his	his	PRON
inlawrev-3343	203	42	job	job	NOUN
inlawrev-3343	203	43	immediately	immediately	ADV
inlawrev-3343	203	44	;	;	PUNCT
inlawrev-3343	203	45	he	he	PRON
inlawrev-3343	203	46	will	will	AUX
inlawrev-3343	203	47	be	be	AUX
inlawrev-3343	203	48	dismissed	dismiss	VERB
inlawrev-3343	203	49	only	only	ADV
inlawrev-3343	203	50	if	if	SCONJ
inlawrev-3343	203	51	the	the	DET
inlawrev-3343	203	52	bad	bad	ADJ
inlawrev-3343	203	53	act	act	NOUN
inlawrev-3343	203	54	is	be	AUX
inlawrev-3343	203	55	part	part	NOUN
inlawrev-3343	203	56	of	of	ADP
inlawrev-3343	203	57	a	a	DET
inlawrev-3343	203	58	broader	broad	ADJ
inlawrev-3343	203	59	pattern	pattern	NOUN
inlawrev-3343	203	60	of	of	ADP
inlawrev-3343	203	61	unsuitable	unsuitable	ADJ
inlawrev-3343	203	62	behavior	behavior	NOUN
inlawrev-3343	203	63	which	which	PRON
inlawrev-3343	203	64	has	have	AUX
inlawrev-3343	203	65	not	not	PART
inlawrev-3343	203	66	been	be	AUX
inlawrev-3343	203	67	corrected	correct	VERB
inlawrev-3343	203	68	by	by	ADP
inlawrev-3343	203	69	the	the	DET
inlawrev-3343	203	70	employer	employer	NOUN
inlawrev-3343	203	71	with	with	ADP
inlawrev-3343	203	72	less	less	ADV
inlawrev-3343	203	73	severe	severe	ADJ
inlawrev-3343	203	74	disciplinary	disciplinary	ADJ
inlawrev-3343	203	75	measures	measure	NOUN
inlawrev-3343	203	76	.	.	PUNCT
inlawrev-3343	204	1	weiler	weiler	PROPN
inlawrev-3343	204	2	,	,	PUNCT
inlawrev-3343	204	3	supra	supra	PROPN
inlawrev-3343	204	4	note	note	PROPN
inlawrev-3343	204	5	19	19	NUM
inlawrev-3343	204	6	,	,	PUNCT
inlawrev-3343	204	7	at	at	ADP
inlawrev-3343	204	8	52	52	NUM
inlawrev-3343	204	9	(	(	PUNCT
inlawrev-3343	204	10	1990	1990	NUM
inlawrev-3343	204	11	)	)	PUNCT
inlawrev-3343	204	12	.	.	PUNCT
inlawrev-3343	205	1	22	22	NUM
inlawrev-3343	205	2	.	.	PUNCT
inlawrev-3343	206	1	see	see	VERB
inlawrev-3343	206	2	,	,	PUNCT
inlawrev-3343	206	3	e.g.	e.g.	ADV
inlawrev-3343	206	4	,	,	PUNCT
inlawrev-3343	206	5	gordon	gordon	PROPN
inlawrev-3343	206	6	v.	v.	PROPN
inlawrev-3343	206	7	matthew	matthew	PROPN
inlawrev-3343	206	8	bender	bender	PROPN
inlawrev-3343	206	9	&	&	CCONJ
inlawrev-3343	206	10	co.	co.	PROPN
inlawrev-3343	206	11	,	,	PUNCT
inlawrev-3343	206	12	562	562	NUM
inlawrev-3343	206	13	f.	f.	PROPN
inlawrev-3343	206	14	supp	supp	PROPN
inlawrev-3343	206	15	.	.	PUNCT
inlawrev-3343	207	1	1286	1286	NUM
inlawrev-3343	207	2	(	(	PUNCT
inlawrev-3343	207	3	n.d	n.d	PROPN
inlawrev-3343	207	4	.	.	PROPN
inlawrev-3343	207	5	111	111	NUM
inlawrev-3343	207	6	.	.	PUNCT
inlawrev-3343	207	7	1983	1983	NUM
inlawrev-3343	207	8	)	)	PUNCT
inlawrev-3343	207	9	;	;	PUNCT
inlawrev-3343	207	10	hutton	hutton	PROPN
inlawrev-3343	207	11	v.	v.	ADP
inlawrev-3343	207	12	walters	walters	PROPN
inlawrev-3343	207	13	,	,	PUNCT
inlawrev-3343	207	14	179	179	NUM
inlawrev-3343	207	15	s.w	s.w	PROPN
inlawrev-3343	207	16	.	.	PROPN
inlawrev-3343	207	17	134	134	NUM
inlawrev-3343	207	18	(	(	PUNCT
inlawrev-3343	207	19	tenn	tenn	PROPN
inlawrev-3343	207	20	.	.	PROPN
inlawrev-3343	207	21	1915	1915	NUM
inlawrev-3343	207	22	)	)	PUNCT
inlawrev-3343	207	23	;	;	PUNCT
inlawrev-3343	208	1	payne	payne	PROPN
inlawrev-3343	208	2	v.	v.	ADP
inlawrev-3343	208	3	western	western	PROPN
inlawrev-3343	208	4	&	&	CCONJ
inlawrev-3343	208	5	atl	atl	PROPN
inlawrev-3343	208	6	.	.	PUNCT
inlawrev-3343	208	7	r.r	r.r	PROPN
inlawrev-3343	208	8	.	.	PROPN
inlawrev-3343	208	9	co.	co.	PROPN
inlawrev-3343	208	10	,	,	PUNCT
inlawrev-3343	208	11	81	81	NUM
inlawrev-3343	208	12	tenn	tenn	PROPN
inlawrev-3343	208	13	.	.	PROPN
inlawrev-3343	209	1	507	507	NUM
inlawrev-3343	209	2	(	(	PUNCT
inlawrev-3343	209	3	1884	1884	NUM
inlawrev-3343	209	4	)	)	PUNCT
inlawrev-3343	209	5	.	.	PUNCT
inlawrev-3343	210	1	see	see	VERB
inlawrev-3343	210	2	generally	generally	ADV
inlawrev-3343	210	3	jay	jay	PROPN
inlawrev-3343	210	4	m.	m.	PROPN
inlawrev-3343	210	5	feinman	feinman	PROPN
inlawrev-3343	210	6	,	,	PUNCT
inlawrev-3343	210	7	the	the	DET
inlawrev-3343	210	8	development	development	NOUN
inlawrev-3343	210	9	ofthe	ofthe	NOUN
inlawrev-3343	210	10	employment	employment	NOUN
inlawrev-3343	210	11	at	at	ADP
inlawrev-3343	210	12	will	will	AUX
inlawrev-3343	210	13	rule	rule	VERB
inlawrev-3343	210	14	,	,	PUNCT
inlawrev-3343	210	15	20	20	NUM
inlawrev-3343	210	16	am	am	NOUN
inlawrev-3343	210	17	.	.	PUNCT
inlawrev-3343	211	1	j.	j.	PROPN
inlawrev-3343	211	2	legal	legal	ADJ
inlawrev-3343	211	3	hist	hist	PROPN
inlawrev-3343	211	4	.	.	PUNCT
inlawrev-3343	211	5	118(1976	118(1976	NUM
inlawrev-3343	211	6	)	)	PUNCT
inlawrev-3343	211	7	.	.	PUNCT
inlawrev-3343	212	1	23	23	NUM
inlawrev-3343	212	2	.	.	PUNCT
inlawrev-3343	213	1	h.	h.	PROPN
inlawrev-3343	213	2	g.	g.	PROPN
inlawrev-3343	213	3	wood	wood	PROPN
inlawrev-3343	213	4	,	,	PUNCT
inlawrev-3343	213	5	atreatise	atreatise	VERB
inlawrev-3343	213	6	on	on	ADP
inlawrev-3343	213	7	the	the	DET
inlawrev-3343	213	8	law	law	NOUN
inlawrev-3343	213	9	of	of	ADP
inlawrev-3343	213	10	master	master	NOUN
inlawrev-3343	213	11	and	and	CCONJ
inlawrev-3343	213	12	servant	servant	NOUN
inlawrev-3343	213	13	§	§	PROPN
inlawrev-3343	213	14	1	1	NUM
inlawrev-3343	213	15	34	34	NUM
inlawrev-3343	213	16	(	(	PUNCT
inlawrev-3343	213	17	william	william	PROPN
inlawrev-3343	213	18	s.	s.	PROPN
inlawrev-3343	213	19	hein	hein	PROPN
inlawrev-3343	213	20	&	&	CCONJ
inlawrev-3343	213	21	co.	co.	PROPN
inlawrev-3343	213	22	1981	1981	NUM
inlawrev-3343	213	23	)	)	PUNCT
inlawrev-3343	213	24	(	(	PUNCT
inlawrev-3343	213	25	1877	1877	NUM
inlawrev-3343	213	26	)	)	PUNCT
inlawrev-3343	214	1	(	(	PUNCT
inlawrev-3343	214	2	citations	citation	NOUN
inlawrev-3343	214	3	omitted	omit	VERB
inlawrev-3343	214	4	)	)	PUNCT
inlawrev-3343	214	5	.	.	PUNCT
inlawrev-3343	215	1	however	however	ADV
inlawrev-3343	215	2	,	,	PUNCT
inlawrev-3343	215	3	commentators	commentator	NOUN
inlawrev-3343	215	4	have	have	AUX
inlawrev-3343	215	5	maintained	maintain	VERB
inlawrev-3343	215	6	that	that	SCONJ
inlawrev-3343	215	7	the	the	DET
inlawrev-3343	215	8	cases	case	NOUN
inlawrev-3343	215	9	upon	upon	SCONJ
inlawrev-3343	215	10	which	which	PRON
inlawrev-3343	215	11	wood	wood	NOUN
inlawrev-3343	215	12	relied	rely	VERB
inlawrev-3343	215	13	did	do	AUX
inlawrev-3343	215	14	not	not	PART
inlawrev-3343	215	15	support	support	VERB
inlawrev-3343	215	16	his	his	PRON
inlawrev-3343	215	17	statement	statement	NOUN
inlawrev-3343	215	18	of	of	ADP
inlawrev-3343	215	19	the	the	DET
inlawrev-3343	215	20	rule	rule	NOUN
inlawrev-3343	215	21	.	.	PUNCT
inlawrev-3343	216	1	see	see	VERB
inlawrev-3343	216	2	feinman	feinman	PROPN
inlawrev-3343	216	3	,	,	PUNCT
inlawrev-3343	216	4	supra	supra	PROPN
inlawrev-3343	216	5	note	note	PROPN
inlawrev-3343	216	6	22	22	NUM
inlawrev-3343	216	7	;	;	PUNCT
inlawrev-3343	216	8	matthew	matthew	PROPN
inlawrev-3343	216	9	w.	w.	PROPN
inlawrev-3343	216	10	finkin	finkin	PROPN
inlawrev-3343	216	11	,	,	PUNCT
inlawrev-3343	216	12	the	the	DET
inlawrev-3343	216	13	bureaucratization	bureaucratization	NOUN
inlawrev-3343	216	14	of	of	ADP
inlawrev-3343	216	15	work	work	NOUN
inlawrev-3343	216	16	:	:	PUNCT
inlawrev-3343	216	17	employer	employer	NOUN
inlawrev-3343	216	18	policies	policy	NOUN
inlawrev-3343	216	19	and	and	CCONJ
inlawrev-3343	216	20	contract	contract	NOUN
inlawrev-3343	216	21	law	law	NOUN
inlawrev-3343	216	22	,	,	PUNCT
inlawrev-3343	216	23	1	1	NUM
inlawrev-3343	216	24	986	986	NUM
inlawrev-3343	216	25	wis	wis	NOUN
inlawrev-3343	216	26	.	.	PUNCT
inlawrev-3343	217	1	l.	l.	PROPN
inlawrev-3343	217	2	rev	rev	PROPN
inlawrev-3343	217	3	.	.	PROPN
inlawrev-3343	217	4	733	733	NUM
inlawrev-3343	217	5	,	,	PUNCT
inlawrev-3343	217	6	734	734	NUM
inlawrev-3343	217	7	-	-	SYM
inlawrev-3343	217	8	35	35	NUM
inlawrev-3343	217	9	;	;	PUNCT
inlawrev-3343	217	10	clyde	clyde	PROPN
inlawrev-3343	217	11	w.	w.	PROPN
inlawrev-3343	217	12	summers	summers	PROPN
inlawrev-3343	217	13	,	,	PUNCT
inlawrev-3343	217	14	the	the	DET
inlawrev-3343	217	15	contract	contract	NOUN
inlawrev-3343	217	16	ofemployment	ofemployment	NOUN
inlawrev-3343	217	17	and	and	CCONJ
inlawrev-3343	217	18	the	the	DET
inlawrev-3343	217	19	rights	right	NOUN
inlawrev-3343	217	20	of	of	ADP
inlawrev-3343	217	21	individual	individual	ADJ
inlawrev-3343	217	22	employees	employee	NOUN
inlawrev-3343	217	23	:	:	PUNCT
inlawrev-3343	217	24	fair	fair	ADJ
inlawrev-3343	217	25	representation	representation	NOUN
inlawrev-3343	217	26	and	and	CCONJ
inlawrev-3343	217	27	employment	employment	NOUN
inlawrev-3343	217	28	at	at	ADP
inlawrev-3343	217	29	will	will	AUX
inlawrev-3343	217	30	,	,	PUNCT
inlawrev-3343	217	31	52	52	NUM
inlawrev-3343	217	32	fordham	fordham	PROPN
inlawrev-3343	217	33	l.	l.	PROPN
inlawrev-3343	217	34	rev	rev	PROPN
inlawrev-3343	217	35	.	.	PROPN
inlawrev-3343	217	36	1082	1082	NUM
inlawrev-3343	217	37	,	,	PUNCT
inlawrev-3343	217	38	1083	1083	NUM
inlawrev-3343	217	39	&	&	CCONJ
inlawrev-3343	217	40	n.7	n.7	X
inlawrev-3343	217	41	(	(	PUNCT
inlawrev-3343	217	42	1984	1984	NUM
inlawrev-3343	217	43	)	)	PUNCT
inlawrev-3343	217	44	(	(	PUNCT
inlawrev-3343	217	45	stating	state	VERB
inlawrev-3343	217	46	that	that	SCONJ
inlawrev-3343	217	47	"	"	PUNCT
inlawrev-3343	217	48	cases	case	NOUN
inlawrev-3343	217	49	cited	cite	VERB
inlawrev-3343	217	50	by	by	ADP
inlawrev-3343	217	51	wood	wood	NOUN
inlawrev-3343	217	52	did	do	AUX
inlawrev-3343	217	53	not	not	PART
inlawrev-3343	217	54	support	support	VERB
inlawrev-3343	217	55	his	his	PRON
inlawrev-3343	217	56	proposition	proposition	NOUN
inlawrev-3343	217	57	"	"	PUNCT
inlawrev-3343	217	58	)	)	PUNCT
inlawrev-3343	217	59	;	;	PUNCT
inlawrev-3343	217	60	note	note	VERB
inlawrev-3343	217	61	,	,	PUNCT
inlawrev-3343	217	62	implied	imply	VERB
inlawrev-3343	217	63	contract	contract	NOUN
inlawrev-3343	217	64	rights	right	NOUN
inlawrev-3343	217	65	to	to	ADP
inlawrev-3343	217	66	job	job	NOUN
inlawrev-3343	217	67	security	security	NOUN
inlawrev-3343	217	68	,	,	PUNCT
inlawrev-3343	217	69	26	26	NUM
inlawrev-3343	217	70	stan	stan	PROPN
inlawrev-3343	217	71	.	.	PUNCT
inlawrev-3343	218	1	l.	l.	PROPN
inlawrev-3343	218	2	rev	rev	PROPN
inlawrev-3343	218	3	.	.	PROPN
inlawrev-3343	218	4	335	335	NUM
inlawrev-3343	218	5	,	,	PUNCT
inlawrev-3343	218	6	341	341	NUM
inlawrev-3343	218	7	n.54	n.54	PROPN
inlawrev-3343	218	8	(	(	PUNCT
inlawrev-3343	218	9	1974	1974	NUM
inlawrev-3343	218	10	)	)	PUNCT
inlawrev-3343	218	11	.	.	PUNCT
inlawrev-3343	219	1	24	24	NUM
inlawrev-3343	219	2	.	.	PUNCT
inlawrev-3343	219	3	coppage	coppage	PROPN
inlawrev-3343	219	4	v.	v.	ADP
inlawrev-3343	219	5	kansas	kansas	PROPN
inlawrev-3343	219	6	,	,	PUNCT
inlawrev-3343	219	7	236	236	NUM
inlawrev-3343	219	8	u.s	u.s	PROPN
inlawrev-3343	219	9	.	.	PROPN
inlawrev-3343	219	10	1	1	NUM
inlawrev-3343	219	11	(	(	PUNCT
inlawrev-3343	219	12	1915	1915	NUM
inlawrev-3343	219	13	)	)	PUNCT
inlawrev-3343	219	14	;	;	PUNCT
inlawrev-3343	219	15	adair	adair	PROPN
inlawrev-3343	219	16	v.	v.	PROPN
inlawrev-3343	219	17	united	united	PROPN
inlawrev-3343	219	18	states	states	PROPN
inlawrev-3343	219	19	,	,	PUNCT
inlawrev-3343	219	20	208	208	NUM
inlawrev-3343	219	21	u.s	u.s	PROPN
inlawrev-3343	219	22	.	.	PROPN
inlawrev-3343	219	23	161	161	NUM
inlawrev-3343	219	24	(	(	PUNCT
inlawrev-3343	219	25	1908	1908	NUM
inlawrev-3343	219	26	)	)	PUNCT
inlawrev-3343	219	27	.	.	PUNCT
inlawrev-3343	220	1	1	1	NUM
inlawrev-3343	220	2	999	999	NUM
inlawrev-3343	220	3	]	]	PUNCT
inlawrev-3343	220	4	employee	employee	NOUN
inlawrev-3343	220	5	benefits	benefit	NOUN
inlawrev-3343	220	6	problem	problem	VERB
inlawrev-3343	220	7	309	309	NUM
inlawrev-3343	220	8	vii	vii	NOUN
inlawrev-3343	220	9	of	of	ADP
inlawrev-3343	220	10	the	the	DET
inlawrev-3343	220	11	civil	civil	ADJ
inlawrev-3343	220	12	rights	right	NOUN
inlawrev-3343	220	13	act	act	NOUN
inlawrev-3343	220	14	of	of	ADP
inlawrev-3343	220	15	1964,^^	1964,^^	NUM
inlawrev-3343	220	16	age	age	NOUN
inlawrev-3343	220	17	under	under	ADP
inlawrev-3343	220	18	the	the	DET
inlawrev-3343	220	19	age	age	NOUN
inlawrev-3343	220	20	discrimination	discrimination	NOUN
inlawrev-3343	220	21	in	in	ADP
inlawrev-3343	220	22	employment	employment	NOUN
inlawrev-3343	220	23	act,^^	act,^^	PROPN
inlawrev-3343	220	24	and	and	CCONJ
inlawrev-3343	220	25	disabilities	disability	NOUN
inlawrev-3343	220	26	under	under	ADP
inlawrev-3343	220	27	the	the	DET
inlawrev-3343	220	28	americans	americans	PROPN
inlawrev-3343	220	29	with	with	ADP
inlawrev-3343	220	30	disabilities	disability	NOUN
inlawrev-3343	220	31	act.^^	act.^^	X
inlawrev-3343	220	32	further	far	ADV
inlawrev-3343	220	33	strengthening	strengthen	VERB
inlawrev-3343	220	34	expectations	expectation	NOUN
inlawrev-3343	220	35	of	of	ADP
inlawrev-3343	220	36	job	job	NOUN
inlawrev-3343	220	37	continuity	continuity	NOUN
inlawrev-3343	220	38	has	have	AUX
inlawrev-3343	220	39	been	be	AUX
inlawrev-3343	220	40	the	the	DET
inlawrev-3343	220	41	virtual	virtual	ADJ
inlawrev-3343	220	42	revolution	revolution	NOUN
inlawrev-3343	220	43	in	in	ADP
inlawrev-3343	220	44	state	state	NOUN
inlawrev-3343	220	45	common	common	ADJ
inlawrev-3343	220	46	law	law	NOUN
inlawrev-3343	220	47	w^hich	w^hich	PRON
inlawrev-3343	220	48	has	have	AUX
inlawrev-3343	220	49	substantially	substantially	ADV
inlawrev-3343	220	50	modified	modify	VERB
inlawrev-3343	220	51	the	the	DET
inlawrev-3343	220	52	at	at	ADP
inlawrev-3343	220	53	-	-	PUNCT
inlawrev-3343	220	54	will	will	AUX
inlawrev-3343	220	55	rule	rule	VERB
inlawrev-3343	220	56	.	.	PUNCT
inlawrev-3343	221	1	as	as	ADP
inlawrev-3343	221	2	a	a	DET
inlawrev-3343	221	3	result	result	NOUN
inlawrev-3343	221	4	of	of	ADP
inlawrev-3343	221	5	court	court	NOUN
inlawrev-3343	221	6	decisions	decision	NOUN
inlawrev-3343	221	7	in	in	ADP
inlawrev-3343	221	8	the	the	DET
inlawrev-3343	221	9	1970s	1970	NOUN
inlawrev-3343	221	10	and	and	CCONJ
inlawrev-3343	221	11	1980s	1980	NOUN
inlawrev-3343	221	12	most	most	ADJ
inlawrev-3343	221	13	states	state	NOUN
inlawrev-3343	221	14	now	now	ADV
inlawrev-3343	221	15	permit	permit	VERB
inlawrev-3343	221	16	an	an	DET
inlawrev-3343	221	17	employee	employee	NOUN
inlawrev-3343	221	18	to	to	PART
inlawrev-3343	221	19	challenge	challenge	VERB
inlawrev-3343	221	20	a	a	DET
inlawrev-3343	221	21	termination	termination	NOUN
inlawrev-3343	221	22	that	that	PRON
inlawrev-3343	221	23	was	be	AUX
inlawrev-3343	221	24	based	base	VERB
inlawrev-3343	221	25	upon	upon	SCONJ
inlawrev-3343	221	26	reasons	reason	NOUN
inlawrev-3343	221	27	that	that	PRON
inlawrev-3343	221	28	violate	violate	VERB
inlawrev-3343	221	29	state	state	NOUN
inlawrev-3343	221	30	public	public	ADJ
inlawrev-3343	221	31	policy.^^	policy.^^	NOUN
inlawrev-3343	221	32	additionally	additionally	ADV
inlawrev-3343	221	33	,	,	PUNCT
inlawrev-3343	221	34	many	many	ADJ
inlawrev-3343	221	35	state	state	NOUN
inlawrev-3343	221	36	courts	court	NOUN
inlawrev-3343	221	37	have	have	AUX
inlawrev-3343	221	38	developed	develop	VERB
inlawrev-3343	221	39	common	common	ADJ
inlawrev-3343	221	40	law	law	NOUN
inlawrev-3343	221	41	principles	principle	NOUN
inlawrev-3343	221	42	that	that	PRON
inlawrev-3343	221	43	allow	allow	VERB
inlawrev-3343	221	44	them	they	PRON
inlawrev-3343	221	45	to	to	PART
inlawrev-3343	221	46	imply	imply	VERB
inlawrev-3343	221	47	contract	contract	NOUN
inlawrev-3343	221	48	-	-	PUNCT
inlawrev-3343	221	49	based	base	VERB
inlawrev-3343	221	50	rights	right	NOUN
inlawrev-3343	221	51	to	to	ADP
inlawrev-3343	221	52	employment	employment	NOUN
inlawrev-3343	221	53	premised	premise	VERB
inlawrev-3343	221	54	upon	upon	SCONJ
inlawrev-3343	221	55	specific	specific	ADJ
inlawrev-3343	221	56	actions	action	NOUN
inlawrev-3343	221	57	taken	take	VERB
inlawrev-3343	221	58	by	by	ADP
inlawrev-3343	221	59	the	the	DET
inlawrev-3343	221	60	employer,^^	employer,^^	NOUN
inlawrev-3343	221	61	or	or	CCONJ
inlawrev-3343	221	62	that	that	PRON
inlawrev-3343	221	63	establish	establish	VERB
inlawrev-3343	221	64	a	a	DET
inlawrev-3343	221	65	general	general	ADJ
inlawrev-3343	221	66	contract	contract	NOUN
inlawrev-3343	221	67	right	right	ADV
inlawrev-3343	221	68	requiring	require	VERB
inlawrev-3343	221	69	that	that	SCONJ
inlawrev-3343	221	70	the	the	DET
inlawrev-3343	221	71	employer	employer	NOUN
inlawrev-3343	221	72	adhere	adhere	VERB
inlawrev-3343	221	73	to	to	ADP
inlawrev-3343	221	74	the	the	DET
inlawrev-3343	221	75	standard	standard	NOUN
inlawrev-3343	221	76	of	of	ADP
inlawrev-3343	221	77	good	good	ADJ
inlawrev-3343	221	78	faith	faith	NOUN
inlawrev-3343	221	79	and	and	CCONJ
inlawrev-3343	221	80	fair	fair	ADJ
inlawrev-3343	221	81	dealing.^^	dealing.^^	NOUN
inlawrev-3343	221	82	all	all	PRON
inlawrev-3343	221	83	of	of	ADP
inlawrev-3343	221	84	these	these	DET
inlawrev-3343	221	85	developments	development	NOUN
inlawrev-3343	221	86	,	,	PUNCT
inlawrev-3343	221	87	at	at	ADP
inlawrev-3343	221	88	both	both	CCONJ
inlawrev-3343	221	89	the	the	DET
inlawrev-3343	221	90	state	state	NOUN
inlawrev-3343	221	91	and	and	CCONJ
inlawrev-3343	221	92	federal	federal	ADJ
inlawrev-3343	221	93	level	level	NOUN
inlawrev-3343	221	94	,	,	PUNCT
inlawrev-3343	221	95	recognize	recognize	VERB
inlawrev-3343	221	96	that	that	SCONJ
inlawrev-3343	221	97	the	the	DET
inlawrev-3343	221	98	at	at	ADP
inlawrev-3343	221	99	-	-	PUNCT
inlawrev-3343	221	100	will	will	NOUN
inlawrev-3343	221	101	employment	employment	NOUN
inlawrev-3343	221	102	rule	rule	NOUN
inlawrev-3343	221	103	,	,	PUNCT
inlawrev-3343	221	104	which	which	PRON
inlawrev-3343	221	105	precluded	preclude	VERB
inlawrev-3343	221	106	court	court	NOUN
inlawrev-3343	221	107	25	25	NUM
inlawrev-3343	221	108	.	.	PUNCT
inlawrev-3343	221	109	42	42	NUM
inlawrev-3343	221	110	u.s.c	u.s.c	ADJ
inlawrev-3343	221	111	.	.	PUNCT
inlawrev-3343	222	1	§	§	PROPN
inlawrev-3343	222	2	§	§	PROPN
inlawrev-3343	222	3	2000e	2000e	NUM
inlawrev-3343	222	4	to	to	ADP
inlawrev-3343	222	5	2000e-17	2000e-17	NUM
inlawrev-3343	222	6	(	(	PUNCT
inlawrev-3343	222	7	1994	1994	NUM
inlawrev-3343	222	8	&	&	CCONJ
inlawrev-3343	222	9	supp	supp	PROPN
inlawrev-3343	222	10	.	.	PUNCT
inlawrev-3343	223	1	ii	ii	PROPN
inlawrev-3343	223	2	1996	1996	NUM
inlawrev-3343	223	3	)	)	PUNCT
inlawrev-3343	223	4	.	.	PUNCT
inlawrev-3343	224	1	26	26	NUM
inlawrev-3343	224	2	.	.	NOUN
inlawrev-3343	224	3	29	29	NUM
inlawrev-3343	224	4	u.s.c	u.s.c	NOUN
inlawrev-3343	224	5	.	.	PUNCT
inlawrev-3343	225	1	§	§	PROPN
inlawrev-3343	225	2	§	§	PROPN
inlawrev-3343	225	3	621	621	NUM
inlawrev-3343	225	4	-	-	SYM
inlawrev-3343	225	5	634	634	NUM
inlawrev-3343	225	6	(	(	PUNCT
inlawrev-3343	225	7	1994	1994	NUM
inlawrev-3343	225	8	&	&	CCONJ
inlawrev-3343	225	9	supp	supp	PROPN
inlawrev-3343	225	10	.	.	PUNCT
inlawrev-3343	226	1	ii	ii	PROPN
inlawrev-3343	226	2	1996	1996	NUM
inlawrev-3343	226	3	)	)	PUNCT
inlawrev-3343	226	4	.	.	PUNCT
inlawrev-3343	227	1	27	27	NUM
inlawrev-3343	227	2	.	.	X
inlawrev-3343	228	1	42	42	NUM
inlawrev-3343	228	2	u.s.c	u.s.c	ADJ
inlawrev-3343	228	3	.	.	PUNCT
inlawrev-3343	229	1	§	§	PROPN
inlawrev-3343	229	2	§	§	PROPN
inlawrev-3343	229	3	12101	12101	NUM
inlawrev-3343	229	4	-	-	SYM
inlawrev-3343	229	5	12213	12213	NUM
inlawrev-3343	229	6	(	(	PUNCT
inlawrev-3343	229	7	1994	1994	NUM
inlawrev-3343	229	8	&	&	CCONJ
inlawrev-3343	229	9	supp	supp	PROPN
inlawrev-3343	229	10	.	.	PUNCT
inlawrev-3343	230	1	ii	ii	PROPN
inlawrev-3343	230	2	1996	1996	NUM
inlawrev-3343	230	3	)	)	PUNCT
inlawrev-3343	230	4	.	.	PUNCT
inlawrev-3343	231	1	28	28	NUM
inlawrev-3343	231	2	.	.	PUNCT
inlawrev-3343	232	1	the	the	DET
inlawrev-3343	232	2	origins	origin	NOUN
inlawrev-3343	232	3	of	of	ADP
inlawrev-3343	232	4	the	the	DET
inlawrev-3343	232	5	public	public	ADJ
inlawrev-3343	232	6	policy	policy	NOUN
inlawrev-3343	232	7	exception	exception	NOUN
inlawrev-3343	232	8	to	to	ADP
inlawrev-3343	232	9	the	the	DET
inlawrev-3343	232	10	at	at	NOUN
inlawrev-3343	232	11	-	-	PUNCT
inlawrev-3343	232	12	will	will	AUX
inlawrev-3343	232	13	employment	employment	NOUN
inlawrev-3343	232	14	rule	rule	NOUN
inlawrev-3343	232	15	are	be	AUX
inlawrev-3343	232	16	generally	generally	ADV
inlawrev-3343	232	17	traced	trace	VERB
inlawrev-3343	232	18	to	to	ADP
inlawrev-3343	232	19	petermann	petermann	VERB
inlawrev-3343	232	20	v.	v.	ADP
inlawrev-3343	232	21	international	international	ADJ
inlawrev-3343	232	22	brotherhood	brotherhood	PROPN
inlawrev-3343	232	23	ofteamsters	ofteamster	NOUN
inlawrev-3343	232	24	,	,	PUNCT
inlawrev-3343	232	25	344	344	NUM
inlawrev-3343	232	26	p.	p.	NOUN
inlawrev-3343	232	27	2d	2d	NOUN
inlawrev-3343	232	28	25	25	NUM
inlawrev-3343	233	1	(	(	PUNCT
inlawrev-3343	233	2	cal	cal	PROPN
inlawrev-3343	233	3	.	.	PUNCT
inlawrev-3343	234	1	ct	ct	PROPN
inlawrev-3343	234	2	.	.	PUNCT
inlawrev-3343	235	1	app	app	PROPN
inlawrev-3343	235	2	.	.	PROPN
inlawrev-3343	235	3	1959	1959	NUM
inlawrev-3343	235	4	)	)	PUNCT
inlawrev-3343	235	5	,	,	PUNCT
inlawrev-3343	235	6	in	in	ADP
inlawrev-3343	235	7	which	which	PRON
inlawrev-3343	235	8	the	the	DET
inlawrev-3343	235	9	court	court	NOUN
inlawrev-3343	235	10	upheld	uphold	VERB
inlawrev-3343	235	11	a	a	DET
inlawrev-3343	235	12	wrongful	wrongful	ADJ
inlawrev-3343	235	13	discharge	discharge	NOUN
inlawrev-3343	235	14	claim	claim	NOUN
inlawrev-3343	235	15	following	follow	VERB
inlawrev-3343	235	16	the	the	DET
inlawrev-3343	235	17	termination	termination	NOUN
inlawrev-3343	235	18	of	of	ADP
inlawrev-3343	235	19	an	an	DET
inlawrev-3343	235	20	employee	employee	NOUN
inlawrev-3343	235	21	who	who	PRON
inlawrev-3343	235	22	refused	refuse	VERB
inlawrev-3343	235	23	instructions	instruction	NOUN
inlawrev-3343	235	24	to	to	PART
inlawrev-3343	235	25	commit	commit	VERB
inlawrev-3343	235	26	perjury	perjury	NOUN
inlawrev-3343	235	27	before	before	ADP
inlawrev-3343	235	28	a	a	DET
inlawrev-3343	235	29	grand	grand	ADJ
inlawrev-3343	235	30	jury	jury	NOUN
inlawrev-3343	235	31	.	.	PUNCT
inlawrev-3343	236	1	more	more	ADV
inlawrev-3343	236	2	recently	recently	ADV
inlawrev-3343	236	3	,	,	PUNCT
inlawrev-3343	236	4	many	many	ADJ
inlawrev-3343	236	5	courts	court	NOUN
inlawrev-3343	236	6	have	have	AUX
inlawrev-3343	236	7	expanded	expand	VERB
inlawrev-3343	236	8	the	the	DET
inlawrev-3343	236	9	public	public	ADJ
inlawrev-3343	236	10	policy	policy	NOUN
inlawrev-3343	236	11	theory	theory	NOUN
inlawrev-3343	236	12	beyond	beyond	ADP
inlawrev-3343	236	13	refusals	refusal	NOUN
inlawrev-3343	236	14	to	to	PART
inlawrev-3343	236	15	commit	commit	VERB
inlawrev-3343	236	16	a	a	DET
inlawrev-3343	236	17	crime	crime	NOUN
inlawrev-3343	236	18	,	,	PUNCT
inlawrev-3343	236	19	and	and	CCONJ
inlawrev-3343	236	20	have	have	AUX
inlawrev-3343	236	21	included	include	VERB
inlawrev-3343	236	22	terminations	termination	NOUN
inlawrev-3343	236	23	stemming	stem	VERB
inlawrev-3343	236	24	from	from	ADP
inlawrev-3343	236	25	the	the	DET
inlawrev-3343	236	26	employee	employee	NOUN
inlawrev-3343	236	27	's	's	PART
inlawrev-3343	236	28	reporting	reporting	NOUN
inlawrev-3343	236	29	of	of	ADP
inlawrev-3343	236	30	a	a	DET
inlawrev-3343	236	31	crime	crime	NOUN
inlawrev-3343	236	32	,	,	PUNCT
inlawrev-3343	236	33	performance	performance	NOUN
inlawrev-3343	236	34	of	of	ADP
inlawrev-3343	236	35	public	public	ADJ
inlawrev-3343	236	36	duty	duty	NOUN
inlawrev-3343	236	37	,	,	PUNCT
inlawrev-3343	236	38	and	and	CCONJ
inlawrev-3343	236	39	exercise	exercise	NOUN
inlawrev-3343	236	40	of	of	ADP
inlawrev-3343	236	41	public	public	ADJ
inlawrev-3343	236	42	rights	right	NOUN
inlawrev-3343	236	43	.	.	PUNCT
inlawrev-3343	237	1	see	see	VERB
inlawrev-3343	237	2	pro	pro	ADJ
inlawrev-3343	237	3	v.	v.	ADP
inlawrev-3343	237	4	donatucci	donatucci	NOUN
inlawrev-3343	237	5	,	,	PUNCT
inlawrev-3343	237	6	81	81	NUM
inlawrev-3343	237	7	f.3d	f.3d	NUM
inlawrev-3343	237	8	1283	1283	NUM
inlawrev-3343	237	9	(	(	PUNCT
inlawrev-3343	237	10	3d	3d	NUM
inlawrev-3343	237	11	cir	cir	NOUN
inlawrev-3343	237	12	.	.	PUNCT
inlawrev-3343	237	13	1996	1996	NUM
inlawrev-3343	237	14	)	)	PUNCT
inlawrev-3343	237	15	;	;	PUNCT
inlawrev-3343	237	16	kelsay	kelsay	PROPN
inlawrev-3343	237	17	v.	v.	PROPN
inlawrev-3343	237	18	motorola	motorola	PROPN
inlawrev-3343	237	19	,	,	PUNCT
inlawrev-3343	237	20	inc	inc	PROPN
inlawrev-3343	237	21	.	.	PROPN
inlawrev-3343	237	22	,	,	PUNCT
inlawrev-3343	237	23	384	384	NUM
inlawrev-3343	237	24	n.e.2d	n.e.2d	NOUN
inlawrev-3343	237	25	353	353	NUM
inlawrev-3343	237	26	(	(	PUNCT
inlawrev-3343	237	27	111	111	NUM
inlawrev-3343	237	28	.	.	NOUN
inlawrev-3343	237	29	1978	1978	NUM
inlawrev-3343	237	30	)	)	PUNCT
inlawrev-3343	237	31	;	;	PUNCT
inlawrev-3343	237	32	frampton	frampton	PROPN
inlawrev-3343	237	33	v.	v.	ADP
inlawrev-3343	237	34	central	central	PROPN
inlawrev-3343	237	35	ind	ind	PROPN
inlawrev-3343	237	36	.	.	PUNCT
inlawrev-3343	238	1	gas	gas	PROPN
inlawrev-3343	238	2	co.	co.	PROPN
inlawrev-3343	238	3	,	,	PUNCT
inlawrev-3343	238	4	297	297	NUM
inlawrev-3343	238	5	n.e.2d	n.e.2d	NOUN
inlawrev-3343	238	6	425	425	NUM
inlawrev-3343	238	7	(	(	PUNCT
inlawrev-3343	238	8	ind	ind	NOUN
inlawrev-3343	238	9	.	.	PUNCT
inlawrev-3343	238	10	1973	1973	NUM
inlawrev-3343	238	11	)	)	PUNCT
inlawrev-3343	238	12	;	;	PUNCT
inlawrev-3343	238	13	palmer	palmer	PROPN
inlawrev-3343	238	14	v.	v.	ADP
inlawrev-3343	238	15	brown	brown	PROPN
inlawrev-3343	238	16	,	,	PUNCT
inlawrev-3343	238	17	752	752	NUM
inlawrev-3343	238	18	p.2d	p.2d	NUM
inlawrev-3343	238	19	685	685	NUM
inlawrev-3343	238	20	,	,	PUNCT
inlawrev-3343	238	21	687	687	NUM
inlawrev-3343	238	22	-	-	SYM
inlawrev-3343	238	23	88	88	NUM
inlawrev-3343	238	24	(	(	PUNCT
inlawrev-3343	238	25	kan	kan	PROPN
inlawrev-3343	238	26	.	.	PROPN
inlawrev-3343	238	27	1988	1988	NUM
inlawrev-3343	238	28	)	)	PUNCT
inlawrev-3343	238	29	;	;	PUNCT
inlawrev-3343	238	30	sventko	sventko	PROPN
inlawrev-3343	238	31	v.	v.	PROPN
inlawrev-3343	238	32	kroger	kroger	PROPN
inlawrev-3343	238	33	co.	co.	PROPN
inlawrev-3343	238	34	,	,	PUNCT
inlawrev-3343	238	35	245	245	NUM
inlawrev-3343	238	36	n.w.2d	n.w.2d	ADP
inlawrev-3343	238	37	151	151	NUM
inlawrev-3343	238	38	(	(	PUNCT
inlawrev-3343	238	39	mich	mich	PROPN
inlawrev-3343	238	40	.	.	PUNCT
inlawrev-3343	239	1	ct	ct	PROPN
inlawrev-3343	239	2	.	.	PUNCT
inlawrev-3343	240	1	app	app	PROPN
inlawrev-3343	240	2	.	.	PROPN
inlawrev-3343	240	3	1976	1976	NUM
inlawrev-3343	240	4	)	)	PUNCT
inlawrev-3343	241	1	;	;	PUNCT
inlawrev-3343	241	2	phipps	phipps	PROPN
inlawrev-3343	241	3	v.	v.	PROPN
inlawrev-3343	241	4	clark	clark	PROPN
inlawrev-3343	241	5	oil	oil	PROPN
inlawrev-3343	241	6	&	&	CCONJ
inlawrev-3343	241	7	refinery	refinery	PROPN
inlawrev-3343	241	8	corp	corp	PROPN
inlawrev-3343	241	9	.	.	PROPN
inlawrev-3343	241	10	,	,	PUNCT
inlawrev-3343	241	11	408	408	NUM
inlawrev-3343	241	12	n.w.2d	n.w.2d	ADP
inlawrev-3343	241	13	569	569	NUM
inlawrev-3343	241	14	,	,	PUNCT
inlawrev-3343	241	15	571	571	NUM
inlawrev-3343	241	16	(	(	PUNCT
inlawrev-3343	241	17	minn	minn	PROPN
inlawrev-3343	241	18	.	.	PROPN
inlawrev-3343	241	19	1987	1987	NUM
inlawrev-3343	241	20	)	)	PUNCT
inlawrev-3343	241	21	(	(	PUNCT
inlawrev-3343	241	22	performing	perform	VERB
inlawrev-3343	241	23	a	a	DET
inlawrev-3343	241	24	public	public	ADJ
inlawrev-3343	241	25	duty	duty	NOUN
inlawrev-3343	241	26	)	)	PUNCT
inlawrev-3343	241	27	;	;	PUNCT
inlawrev-3343	241	28	boyle	boyle	PROPN
inlawrev-3343	241	29	v.	v.	PROPN
inlawrev-3343	241	30	vista	vista	PROPN
inlawrev-3343	241	31	eyewear	eyewear	PROPN
inlawrev-3343	241	32	inc	inc	PROPN
inlawrev-3343	241	33	.	.	PROPN
inlawrev-3343	241	34	,	,	PUNCT
inlawrev-3343	241	35	700	700	NUM
inlawrev-3343	241	36	s.w.2d	s.w.2d	NUM
inlawrev-3343	241	37	859	859	NUM
inlawrev-3343	241	38	(	(	PUNCT
inlawrev-3343	241	39	mo	mo	PROPN
inlawrev-3343	241	40	.	.	PROPN
inlawrev-3343	242	1	ct	ct	PROPN
inlawrev-3343	242	2	.	.	PUNCT
inlawrev-3343	243	1	app	app	PROPN
inlawrev-3343	243	2	.	.	PROPN
inlawrev-3343	243	3	1985	1985	NUM
inlawrev-3343	243	4	)	)	PUNCT
inlawrev-3343	243	5	;	;	PUNCT
inlawrev-3343	243	6	potter	potter	NOUN
inlawrev-3343	243	7	v.	v.	PROPN
inlawrev-3343	243	8	village	village	PROPN
inlawrev-3343	243	9	bank	bank	PROPN
inlawrev-3343	243	10	of	of	ADP
inlawrev-3343	243	11	n.j	n.j	PROPN
inlawrev-3343	243	12	.	.	PROPN
inlawrev-3343	243	13	,	,	PUNCT
inlawrev-3343	243	14	543	543	NUM
inlawrev-3343	243	15	a.2d	a.2d	NUM
inlawrev-3343	243	16	80	80	NUM
inlawrev-3343	243	17	,	,	PUNCT
inlawrev-3343	243	18	86	86	NUM
inlawrev-3343	243	19	(	(	PUNCT
inlawrev-3343	243	20	n.j	n.j	PROPN
inlawrev-3343	243	21	.	.	PUNCT
inlawrev-3343	243	22	super	super	PROPN
inlawrev-3343	243	23	.	.	PUNCT
inlawrev-3343	244	1	ct	ct	PROPN
inlawrev-3343	244	2	.	.	PUNCT
inlawrev-3343	245	1	app	app	PROPN
inlawrev-3343	245	2	.	.	PUNCT
inlawrev-3343	246	1	div	div	PROPN
inlawrev-3343	246	2	.	.	PROPN
inlawrev-3343	246	3	1988	1988	NUM
inlawrev-3343	246	4	)	)	PUNCT
inlawrev-3343	246	5	;	;	PUNCT
inlawrev-3343	246	6	nees	nee	NOUN
inlawrev-3343	246	7	v.	v.	ADP
inlawrev-3343	246	8	hocks	hock	NOUN
inlawrev-3343	246	9	,	,	PUNCT
inlawrev-3343	246	10	536	536	NUM
inlawrev-3343	246	11	p.2d	p.2d	SYM
inlawrev-3343	246	12	512	512	NUM
inlawrev-3343	246	13	(	(	PUNCT
inlawrev-3343	246	14	or	or	CCONJ
inlawrev-3343	246	15	.	.	PUNCT
inlawrev-3343	246	16	1975	1975	NUM
inlawrev-3343	246	17	)	)	PUNCT
inlawrev-3343	246	18	(	(	PUNCT
inlawrev-3343	246	19	en	en	X
inlawrev-3343	246	20	banc	banc	PROPN
inlawrev-3343	246	21	)	)	PUNCT
inlawrev-3343	246	22	;	;	PUNCT
inlawrev-3343	246	23	reuther	reuther	PROPN
inlawrev-3343	246	24	v.	v.	PROPN
inlawrev-3343	246	25	fowler	fowler	PROPN
inlawrev-3343	246	26	&	&	CCONJ
inlawrev-3343	246	27	williams	williams	PROPN
inlawrev-3343	246	28	,	,	PUNCT
inlawrev-3343	246	29	inc	inc	PROPN
inlawrev-3343	246	30	.	.	PROPN
inlawrev-3343	246	31	,	,	PUNCT
inlawrev-3343	246	32	386	386	NUM
inlawrev-3343	246	33	a.2d	a.2d	SYM
inlawrev-3343	246	34	1	1	NUM
inlawrev-3343	246	35	19	19	NUM
inlawrev-3343	246	36	(	(	PUNCT
inlawrev-3343	246	37	pa	pa	PROPN
inlawrev-3343	246	38	.	.	PUNCT
inlawrev-3343	246	39	super	super	PROPN
inlawrev-3343	246	40	.	.	PUNCT
inlawrev-3343	247	1	ct	ct	PROPN
inlawrev-3343	247	2	.	.	PROPN
inlawrev-3343	247	3	1978	1978	NUM
inlawrev-3343	247	4	)	)	PUNCT
inlawrev-3343	248	1	;	;	PUNCT
inlawrev-3343	248	2	ludwick	ludwick	PROPN
inlawrev-3343	248	3	v.	v.	ADP
inlawrev-3343	248	4	this	this	DET
inlawrev-3343	248	5	minute	minute	NOUN
inlawrev-3343	248	6	of	of	ADP
inlawrev-3343	248	7	carolina	carolina	PROPN
inlawrev-3343	248	8	,	,	PUNCT
inlawrev-3343	248	9	inc	inc	PROPN
inlawrev-3343	248	10	.	.	PROPN
inlawrev-3343	248	11	,	,	PUNCT
inlawrev-3343	248	12	337	337	NUM
inlawrev-3343	248	13	s.e.2d	s.e.2d	NUM
inlawrev-3343	248	14	213	213	NUM
inlawrev-3343	248	15	(	(	PUNCT
inlawrev-3343	248	16	s.c	s.c	PROPN
inlawrev-3343	248	17	.	.	PROPN
inlawrev-3343	248	18	1985	1985	NUM
inlawrev-3343	248	19	)	)	PUNCT
inlawrev-3343	248	20	.	.	PUNCT
inlawrev-3343	249	1	one	one	NUM
inlawrev-3343	249	2	court	court	NOUN
inlawrev-3343	249	3	has	have	AUX
inlawrev-3343	249	4	gone	go	VERB
inlawrev-3343	249	5	so	so	ADV
inlawrev-3343	249	6	far	far	ADV
inlawrev-3343	249	7	as	as	SCONJ
inlawrev-3343	249	8	to	to	PART
inlawrev-3343	249	9	extend	extend	VERB
inlawrev-3343	249	10	public	public	ADJ
inlawrev-3343	249	11	policy	policy	NOUN
inlawrev-3343	249	12	protection	protection	NOUN
inlawrev-3343	249	13	to	to	ADP
inlawrev-3343	249	14	an	an	DET
inlawrev-3343	249	15	armored	armored	ADJ
inlawrev-3343	249	16	car	car	NOUN
inlawrev-3343	249	17	driver	driver	NOUN
inlawrev-3343	249	18	who	who	PRON
inlawrev-3343	249	19	left	leave	VERB
inlawrev-3343	249	20	his	his	PRON
inlawrev-3343	249	21	vehicle	vehicle	NOUN
inlawrev-3343	249	22	to	to	PART
inlawrev-3343	249	23	assist	assist	VERB
inlawrev-3343	249	24	an	an	DET
inlawrev-3343	249	25	individual	individual	NOUN
inlawrev-3343	249	26	who	who	PRON
inlawrev-3343	249	27	was	be	AUX
inlawrev-3343	249	28	being	be	AUX
inlawrev-3343	249	29	chased	chase	VERB
inlawrev-3343	249	30	by	by	ADP
inlawrev-3343	249	31	a	a	DET
inlawrev-3343	249	32	man	man	NOUN
inlawrev-3343	249	33	with	with	ADP
inlawrev-3343	249	34	a	a	DET
inlawrev-3343	249	35	knife	knife	NOUN
inlawrev-3343	249	36	.	.	PUNCT
inlawrev-3343	250	1	see	see	VERB
inlawrev-3343	250	2	gardner	gardner	PROPN
inlawrev-3343	250	3	v.	v.	PROPN
inlawrev-3343	250	4	loomis	loomis	PROPN
inlawrev-3343	250	5	armored	armored	PROPN
inlawrev-3343	250	6	inc	inc	PROPN
inlawrev-3343	250	7	.	.	PROPN
inlawrev-3343	250	8	,	,	PUNCT
inlawrev-3343	250	9	913	913	NUM
inlawrev-3343	250	10	p.2d	p.2d	SYM
inlawrev-3343	250	11	377	377	NUM
inlawrev-3343	250	12	(	(	PUNCT
inlawrev-3343	250	13	wash	wash	NOUN
inlawrev-3343	250	14	.	.	PUNCT
inlawrev-3343	250	15	1996	1996	NUM
inlawrev-3343	250	16	)	)	PUNCT
inlawrev-3343	250	17	(	(	PUNCT
inlawrev-3343	250	18	en	en	X
inlawrev-3343	250	19	banc	banc	PROPN
inlawrev-3343	250	20	)	)	PUNCT
inlawrev-3343	250	21	.	.	PUNCT
inlawrev-3343	251	1	29	29	NUM
inlawrev-3343	251	2	.	.	PUNCT
inlawrev-3343	252	1	see	see	VERB
inlawrev-3343	252	2	wagner	wagner	PROPN
inlawrev-3343	252	3	v.	v.	ADP
inlawrev-3343	252	4	city	city	PROPN
inlawrev-3343	252	5	of	of	ADP
inlawrev-3343	252	6	globe	globe	NOUN
inlawrev-3343	252	7	,	,	PUNCT
inlawrev-3343	252	8	722	722	NUM
inlawrev-3343	252	9	p.2d	p.2d	SYM
inlawrev-3343	252	10	250	250	NUM
inlawrev-3343	252	11	(	(	PUNCT
inlawrev-3343	252	12	ariz	ariz	PROPN
inlawrev-3343	252	13	.	.	PUNCT
inlawrev-3343	252	14	1986	1986	NUM
inlawrev-3343	252	15	)	)	PUNCT
inlawrev-3343	253	1	(	(	PUNCT
inlawrev-3343	253	2	en	en	X
inlawrev-3343	253	3	banc	banc	PROPN
inlawrev-3343	253	4	)	)	PUNCT
inlawrev-3343	253	5	;	;	PUNCT
inlawrev-3343	254	1	pugh	pugh	PROPN
inlawrev-3343	254	2	v.	v.	PROPN
inlawrev-3343	254	3	see	see	PROPN
inlawrev-3343	254	4	's	's	PART
inlawrev-3343	254	5	candies	candy	NOUN
inlawrev-3343	254	6	,	,	PUNCT
inlawrev-3343	254	7	inc	inc	PROPN
inlawrev-3343	254	8	.	.	PROPN
inlawrev-3343	254	9	,	,	PUNCT
inlawrev-3343	254	10	171	171	NUM
inlawrev-3343	254	11	cal	cal	NOUN
inlawrev-3343	254	12	.	.	PUNCT
inlawrev-3343	255	1	rptr	rptr	PROPN
inlawrev-3343	255	2	.	.	PUNCT
inlawrev-3343	256	1	917	917	NUM
inlawrev-3343	256	2	(	(	PUNCT
inlawrev-3343	256	3	cal	cal	NUM
inlawrev-3343	256	4	.	.	PUNCT
inlawrev-3343	257	1	ct	ct	PROPN
inlawrev-3343	257	2	.	.	PUNCT
inlawrev-3343	257	3	app	app	PROPN
inlawrev-3343	257	4	.	.	PROPN
inlawrev-3343	257	5	1981	1981	NUM
inlawrev-3343	257	6	)	)	PUNCT
inlawrev-3343	257	7	;	;	PUNCT
inlawrev-3343	257	8	cleary	cleary	PROPN
inlawrev-3343	257	9	v.	v.	PROPN
inlawrev-3343	257	10	american	american	PROPN
inlawrev-3343	257	11	airljnes	airljnes	PROPN
inlawrev-3343	257	12	,	,	PUNCT
inlawrev-3343	257	13	inc	inc	PROPN
inlawrev-3343	257	14	.	.	PROPN
inlawrev-3343	257	15	,	,	PUNCT
inlawrev-3343	257	16	168	168	NUM
inlawrev-3343	257	17	cal	cal	NOUN
inlawrev-3343	257	18	.	.	PUNCT
inlawrev-3343	258	1	rptr	rptr	PROPN
inlawrev-3343	258	2	.	.	PUNCT
inlawrev-3343	259	1	722	722	NUM
inlawrev-3343	259	2	(	(	PUNCT
inlawrev-3343	259	3	cal	cal	X
inlawrev-3343	259	4	.	.	PUNCT
inlawrev-3343	260	1	ct	ct	PROPN
inlawrev-3343	260	2	.	.	PUNCT
inlawrev-3343	261	1	app	app	PROPN
inlawrev-3343	261	2	.	.	PROPN
inlawrev-3343	261	3	1980	1980	NUM
inlawrev-3343	261	4	)	)	PUNCT
inlawrev-3343	261	5	;	;	PUNCT
inlawrev-3343	261	6	watson	watson	PROPN
inlawrev-3343	261	7	v.	v.	PROPN
inlawrev-3343	261	8	idaho	idaho	PROPN
inlawrev-3343	261	9	falls	fall	VERB
inlawrev-3343	261	10	consol	consol	NOUN
inlawrev-3343	261	11	.	.	PUNCT
inlawrev-3343	262	1	hosp	hosp	PROPN
inlawrev-3343	262	2	.	.	PUNCT
inlawrev-3343	262	3	,	,	PUNCT
inlawrev-3343	262	4	inc	inc	PROPN
inlawrev-3343	262	5	.	.	PROPN
inlawrev-3343	262	6	,	,	PUNCT
inlawrev-3343	262	7	720	720	NUM
inlawrev-3343	262	8	p.2d	p.2d	SYM
inlawrev-3343	262	9	632	632	NUM
inlawrev-3343	262	10	(	(	PUNCT
inlawrev-3343	262	11	idaho	idaho	PROPN
inlawrev-3343	262	12	1986	1986	NUM
inlawrev-3343	262	13	)	)	PUNCT
inlawrev-3343	262	14	;	;	PUNCT
inlawrev-3343	262	15	toussaint	toussaint	PROPN
inlawrev-3343	262	16	v.	v.	PROPN
inlawrev-3343	262	17	blue	blue	PROPN
inlawrev-3343	262	18	cross	cross	PROPN
inlawrev-3343	262	19	«	«	PUNCT
inlawrev-3343	262	20	&	&	CCONJ
inlawrev-3343	262	21	blue	blue	ADJ
inlawrev-3343	262	22	shield	shield	NOUN
inlawrev-3343	262	23	of	of	ADP
inlawrev-3343	262	24	mich	mich	PROPN
inlawrev-3343	262	25	.	.	PROPN
inlawrev-3343	262	26	,	,	PUNCT
inlawrev-3343	262	27	292	292	NUM
inlawrev-3343	262	28	n.w.2d	n.w.2d	ADP
inlawrev-3343	262	29	880	880	NUM
inlawrev-3343	262	30	(	(	PUNCT
inlawrev-3343	262	31	mich	mich	PROPN
inlawrev-3343	262	32	.	.	PROPN
inlawrev-3343	262	33	1980	1980	NUM
inlawrev-3343	262	34	)	)	PUNCT
inlawrev-3343	262	35	;	;	PUNCT
inlawrev-3343	262	36	woolley	woolley	PROPN
inlawrev-3343	262	37	v.	v.	ADP
inlawrev-3343	262	38	hoffmann	hoffmann	PROPN
inlawrev-3343	262	39	-	-	PUNCT
inlawrev-3343	262	40	la	la	X
inlawrev-3343	262	41	roche	roche	PROPN
inlawrev-3343	262	42	,	,	PUNCT
inlawrev-3343	262	43	inc	inc	PROPN
inlawrev-3343	262	44	.	.	PROPN
inlawrev-3343	262	45	,	,	PUNCT
inlawrev-3343	262	46	491	491	NUM
inlawrev-3343	262	47	a.2d	a.2d	SYM
inlawrev-3343	262	48	1257	1257	NUM
inlawrev-3343	262	49	(	(	PUNCT
inlawrev-3343	262	50	n.j	n.j	PROPN
inlawrev-3343	262	51	.	.	PROPN
inlawrev-3343	262	52	1985	1985	NUM
inlawrev-3343	262	53	)	)	PUNCT
inlawrev-3343	262	54	,	,	PUNCT
inlawrev-3343	262	55	modified	modify	VERB
inlawrev-3343	262	56	,	,	PUNCT
inlawrev-3343	262	57	499	499	NUM
inlawrev-3343	262	58	a.2d	a.2d	SYM
inlawrev-3343	262	59	515	515	NUM
inlawrev-3343	262	60	(	(	PUNCT
inlawrev-3343	262	61	n.j	n.j	PROPN
inlawrev-3343	262	62	.	.	PROPN
inlawrev-3343	262	63	1985	1985	NUM
inlawrev-3343	262	64	)	)	PUNCT
inlawrev-3343	262	65	;	;	PUNCT
inlawrev-3343	262	66	weiner	weiner	NOUN
inlawrev-3343	262	67	v.	v.	ADP
inlawrev-3343	262	68	mcgraw	mcgraw	PROPN
inlawrev-3343	262	69	-	-	PUNCT
inlawrev-3343	262	70	hill	hill	PROPN
inlawrev-3343	262	71	,	,	PUNCT
inlawrev-3343	262	72	inc	inc	PROPN
inlawrev-3343	262	73	.	.	PROPN
inlawrev-3343	262	74	,	,	PUNCT
inlawrev-3343	262	75	443	443	NUM
inlawrev-3343	262	76	n.e.2d	n.e.2d	NOUN
inlawrev-3343	262	77	441	441	NUM
inlawrev-3343	262	78	(	(	PUNCT
inlawrev-3343	262	79	n.y	n.y	PROPN
inlawrev-3343	262	80	.	.	PROPN
inlawrev-3343	262	81	ct	ct	PROPN
inlawrev-3343	262	82	.	.	PUNCT
inlawrev-3343	262	83	app	app	PROPN
inlawrev-3343	262	84	.	.	PROPN
inlawrev-3343	262	85	1982	1982	NUM
inlawrev-3343	262	86	)	)	PUNCT
inlawrev-3343	262	87	;	;	PUNCT
inlawrev-3343	262	88	benoir	benoir	PROPN
inlawrev-3343	262	89	v.	v.	PROPN
inlawrev-3343	262	90	ethan	ethan	PROPN
inlawrev-3343	262	91	allen	allen	PROPN
inlawrev-3343	262	92	,	,	PUNCT
inlawrev-3343	262	93	inc	inc	PROPN
inlawrev-3343	262	94	.	.	PROPN
inlawrev-3343	262	95	,	,	PUNCT
inlawrev-3343	262	96	514	514	NUM
inlawrev-3343	262	97	a.2d	a.2d	SYM
inlawrev-3343	262	98	716	716	NUM
inlawrev-3343	262	99	(	(	PUNCT
inlawrev-3343	262	100	vt	vt	PROPN
inlawrev-3343	262	101	.	.	PROPN
inlawrev-3343	262	102	1986	1986	NUM
inlawrev-3343	262	103	)	)	PUNCT
inlawrev-3343	262	104	;	;	PUNCT
inlawrev-3343	262	105	thompson	thompson	PROPN
inlawrev-3343	262	106	v.	v.	PROPN
inlawrev-3343	262	107	st	st	PROPN
inlawrev-3343	262	108	.	.	PROPN
inlawrev-3343	262	109	regis	regis	PROPN
inlawrev-3343	262	110	paper	paper	PROPN
inlawrev-3343	262	111	co.	co.	PROPN
inlawrev-3343	262	112	,	,	PUNCT
inlawrev-3343	262	113	685	685	NUM
inlawrev-3343	262	114	p.2d	p.2d	SYM
inlawrev-3343	262	115	1081	1081	NUM
inlawrev-3343	262	116	(	(	PUNCT
inlawrev-3343	262	117	wash	wash	NOUN
inlawrev-3343	262	118	.	.	PUNCT
inlawrev-3343	262	119	1984	1984	NUM
inlawrev-3343	262	120	)	)	PUNCT
inlawrev-3343	262	121	(	(	PUNCT
inlawrev-3343	262	122	en	en	X
inlawrev-3343	262	123	banc	banc	PROPN
inlawrev-3343	262	124	)	)	PUNCT
inlawrev-3343	262	125	.	.	PUNCT
inlawrev-3343	263	1	30	30	NUM
inlawrev-3343	263	2	.	.	PUNCT
inlawrev-3343	264	1	see	see	VERB
inlawrev-3343	264	2	foley	foley	PROPN
inlawrev-3343	264	3	v.	v.	PROPN
inlawrev-3343	264	4	interactive	interactive	PROPN
inlawrev-3343	264	5	data	data	PROPN
inlawrev-3343	264	6	corp	corp	PROPN
inlawrev-3343	264	7	.	.	PROPN
inlawrev-3343	264	8	,	,	PUNCT
inlawrev-3343	264	9	765	765	PROPN
inlawrev-3343	264	10	p.2d	p.2d	NUM
inlawrev-3343	264	11	373	373	NUM
inlawrev-3343	264	12	(	(	PUNCT
inlawrev-3343	264	13	cal	cal	NUM
inlawrev-3343	264	14	.	.	PUNCT
inlawrev-3343	264	15	1988	1988	NUM
inlawrev-3343	264	16	)	)	PUNCT
inlawrev-3343	264	17	;	;	PUNCT
inlawrev-3343	264	18	merrill	merrill	PROPN
inlawrev-3343	264	19	v.	v.	PROPN
inlawrev-3343	264	20	crothall	crothall	PROPN
inlawrev-3343	264	21	-	-	PUNCT
inlawrev-3343	264	22	am	am	PROPN
inlawrev-3343	264	23	.	.	PROPN
inlawrev-3343	264	24	,	,	PUNCT
inlawrev-3343	264	25	inc	inc	PROPN
inlawrev-3343	264	26	.	.	PROPN
inlawrev-3343	264	27	,	,	PUNCT
inlawrev-3343	264	28	606	606	NUM
inlawrev-3343	264	29	a.2d	a.2d	SYM
inlawrev-3343	264	30	96	96	NUM
inlawrev-3343	264	31	(	(	PUNCT
inlawrev-3343	264	32	del	del	PROPN
inlawrev-3343	264	33	.	.	PROPN
inlawrev-3343	264	34	1992	1992	NUM
inlawrev-3343	264	35	)	)	PUNCT
inlawrev-3343	264	36	;	;	PUNCT
inlawrev-3343	264	37	fortune	fortune	NOUN
inlawrev-3343	264	38	v.	v.	ADP
inlawrev-3343	264	39	national	national	ADJ
inlawrev-3343	264	40	cash	cash	PROPN
inlawrev-3343	264	41	register	register	PROPN
inlawrev-3343	264	42	co.	co.	PROPN
inlawrev-3343	264	43	,	,	PUNCT
inlawrev-3343	264	44	364	364	NUM
inlawrev-3343	264	45	n.e.2d	n.e.2d	NOUN
inlawrev-3343	264	46	1251	1251	NUM
inlawrev-3343	264	47	(	(	PUNCT
inlawrev-3343	264	48	mass	mass	PROPN
inlawrev-3343	264	49	.	.	PROPN
inlawrev-3343	264	50	1977	1977	NUM
inlawrev-3343	264	51	)	)	PUNCT
inlawrev-3343	264	52	;	;	PUNCT
inlawrev-3343	264	53	monge	monge	VERB
inlawrev-3343	264	54	v.	v.	ADP
inlawrev-3343	264	55	beebe	beebe	PROPN
inlawrev-3343	264	56	rubber	rubber	PROPN
inlawrev-3343	264	57	co.	co.	PROPN
inlawrev-3343	264	58	,	,	PUNCT
inlawrev-3343	264	59	316	316	NUM
inlawrev-3343	264	60	a.2d	a.2d	SYM
inlawrev-3343	264	61	549	549	NUM
inlawrev-3343	264	62	(	(	PUNCT
inlawrev-3343	264	63	n.h	n.h	PROPN
inlawrev-3343	264	64	.	.	PROPN
inlawrev-3343	264	65	1974	1974	NUM
inlawrev-3343	264	66	)	)	PUNCT
inlawrev-3343	264	67	.	.	PUNCT
inlawrev-3343	265	1	however	however	ADV
inlawrev-3343	265	2	,	,	PUNCT
inlawrev-3343	265	3	other	other	ADJ
inlawrev-3343	265	4	courts	court	NOUN
inlawrev-3343	265	5	have	have	AUX
inlawrev-3343	265	6	rejected	reject	VERB
inlawrev-3343	265	7	this	this	DET
inlawrev-3343	265	8	theory	theory	NOUN
inlawrev-3343	265	9	.	.	PUNCT
inlawrev-3343	266	1	see	see	VERB
inlawrev-3343	266	2	johnson	johnson	PROPN
inlawrev-3343	266	3	v.	v.	PROPN
inlawrev-3343	266	4	mcdonnell	mcdonnell	PROPN
inlawrev-3343	266	5	douglas	douglas	PROPN
inlawrev-3343	266	6	corp	corp	PROPN
inlawrev-3343	266	7	.	.	PROPN
inlawrev-3343	266	8	,	,	PUNCT
inlawrev-3343	266	9	745	745	NUM
inlawrev-3343	266	10	s.w.2d	s.w.2d	NUM
inlawrev-3343	266	11	661	661	NUM
inlawrev-3343	266	12	(	(	PUNCT
inlawrev-3343	266	13	mo	mo	PROPN
inlawrev-3343	266	14	.	.	PROPN
inlawrev-3343	266	15	1988	1988	NUM
inlawrev-3343	266	16	)	)	PUNCT
inlawrev-3343	266	17	;	;	PUNCT
inlawrev-3343	266	18	murphy	murphy	PROPN
inlawrev-3343	266	19	v.	v.	PROPN
inlawrev-3343	266	20	american	american	PROPN
inlawrev-3343	266	21	home	home	PROPN
inlawrev-3343	266	22	prods	prod	VERB
inlawrev-3343	266	23	.	.	PUNCT
inlawrev-3343	266	24	,	,	PUNCT
inlawrev-3343	266	25	inc	inc	PROPN
inlawrev-3343	266	26	.	.	PROPN
inlawrev-3343	266	27	,	,	PUNCT
inlawrev-3343	266	28	448	448	NUM
inlawrev-3343	266	29	n.e.2d	n.e.2d	NOUN
inlawrev-3343	266	30	86	86	NUM
inlawrev-3343	266	31	(	(	PUNCT
inlawrev-3343	266	32	n.y	n.y	PROPN
inlawrev-3343	266	33	.	.	PROPN
inlawrev-3343	267	1	ct	ct	PROPN
inlawrev-3343	267	2	.	.	PUNCT
inlawrev-3343	268	1	app	app	PROPN
inlawrev-3343	268	2	.	.	PROPN
inlawrev-3343	268	3	1983	1983	NUM
inlawrev-3343	268	4	)	)	PUNCT
inlawrev-3343	268	5	.	.	PUNCT
inlawrev-3343	269	1	310	310	NUM
inlawrev-3343	269	2	indiana	indiana	PROPN
inlawrev-3343	269	3	law	law	PROPN
inlawrev-3343	269	4	review	review	NOUN
inlawrev-3343	269	5	[	[	X
inlawrev-3343	269	6	vol	vol	NOUN
inlawrev-3343	269	7	.	.	PUNCT
inlawrev-3343	270	1	32:301	32:301	NUM
inlawrev-3343	270	2	supervision	supervision	NOUN
inlawrev-3343	270	3	of	of	ADP
inlawrev-3343	270	4	the	the	DET
inlawrev-3343	270	5	decision	decision	NOUN
inlawrev-3343	270	6	to	to	PART
inlawrev-3343	270	7	terminate	terminate	VERB
inlawrev-3343	270	8	an	an	DET
inlawrev-3343	270	9	employee	employee	NOUN
inlawrev-3343	270	10	,	,	PUNCT
inlawrev-3343	270	11	must	must	AUX
inlawrev-3343	270	12	in	in	ADP
inlawrev-3343	270	13	certain	certain	ADJ
inlawrev-3343	270	14	circumstances	circumstance	NOUN
inlawrev-3343	270	15	give	give	VERB
inlawrev-3343	270	16	way	way	NOUN
inlawrev-3343	270	17	to	to	ADP
inlawrev-3343	270	18	other	other	ADJ
inlawrev-3343	270	19	interests	interest	NOUN
inlawrev-3343	270	20	.	.	PUNCT
inlawrev-3343	271	1	in	in	ADP
inlawrev-3343	271	2	so	so	ADV
inlawrev-3343	271	3	doing	do	VERB
inlawrev-3343	271	4	,	,	PUNCT
inlawrev-3343	271	5	the	the	DET
inlawrev-3343	271	6	courts	court	NOUN
inlawrev-3343	271	7	have	have	AUX
inlawrev-3343	271	8	increased	increase	VERB
inlawrev-3343	271	9	the	the	DET
inlawrev-3343	271	10	stability	stability	NOUN
inlawrev-3343	271	11	of	of	ADP
inlawrev-3343	271	12	traditional	traditional	ADJ
inlawrev-3343	271	13	employment	employment	NOUN
inlawrev-3343	271	14	relationships^	relationships^	NOUN
inlawrev-3343	271	15	'	'	PUNCT
inlawrev-3343	271	16	by	by	ADP
inlawrev-3343	271	17	extending	extend	VERB
inlawrev-3343	271	18	legal	legal	ADJ
inlawrev-3343	271	19	supervision	supervision	NOUN
inlawrev-3343	271	20	to	to	PART
inlawrev-3343	271	21	cover	cover	VERB
inlawrev-3343	271	22	discharge	discharge	NOUN
inlawrev-3343	271	23	decisions	decision	NOUN
inlawrev-3343	271	24	that	that	PRON
inlawrev-3343	271	25	offend	offend	VERB
inlawrev-3343	271	26	selected	select	VERB
inlawrev-3343	271	27	public	public	ADJ
inlawrev-3343	271	28	interests	interest	NOUN
inlawrev-3343	271	29	.	.	PUNCT
inlawrev-3343	272	1	however	however	ADV
inlawrev-3343	272	2	,	,	PUNCT
inlawrev-3343	272	3	the	the	DET
inlawrev-3343	272	4	generally	generally	ADV
inlawrev-3343	272	5	accepted	accept	VERB
inlawrev-3343	272	6	view	view	NOUN
inlawrev-3343	272	7	that	that	SCONJ
inlawrev-3343	272	8	whether	whether	SCONJ
inlawrev-3343	272	9	or	or	CCONJ
inlawrev-3343	272	10	not	not	PART
inlawrev-3343	272	11	protected	protect	VERB
inlawrev-3343	272	12	by	by	ADP
inlawrev-3343	272	13	law	law	NOUN
inlawrev-3343	272	14	,	,	PUNCT
inlawrev-3343	272	15	employment	employment	NOUN
inlawrev-3343	272	16	relationships	relationship	NOUN
inlawrev-3343	272	17	should	should	AUX
inlawrev-3343	272	18	be	be	AUX
inlawrev-3343	272	19	stable	stable	ADJ
inlawrev-3343	272	20	and	and	CCONJ
inlawrev-3343	272	21	continuous	continuous	ADJ
inlawrev-3343	272	22	has	have	AUX
inlawrev-3343	272	23	come	come	VERB
inlawrev-3343	272	24	under	under	ADP
inlawrev-3343	272	25	intense	intense	ADJ
inlawrev-3343	272	26	pressure.^^	pressure.^^	NOUN
inlawrev-3343	272	27	in	in	ADP
inlawrev-3343	272	28	an	an	DET
inlawrev-3343	272	29	increasingly	increasingly	ADV
inlawrev-3343	272	30	competitive	competitive	ADJ
inlawrev-3343	272	31	global	global	ADJ
inlawrev-3343	272	32	business	business	NOUN
inlawrev-3343	272	33	environment	environment	NOUN
inlawrev-3343	272	34	,	,	PUNCT
inlawrev-3343	272	35	employers	employer	NOUN
inlawrev-3343	272	36	have	have	AUX
inlawrev-3343	272	37	sought	seek	VERB
inlawrev-3343	272	38	to	to	PART
inlawrev-3343	272	39	limit	limit	VERB
inlawrev-3343	272	40	what	what	PRON
inlawrev-3343	272	41	they	they	PRON
inlawrev-3343	272	42	see	see	VERB
inlawrev-3343	272	43	as	as	ADP
inlawrev-3343	272	44	the	the	DET
inlawrev-3343	272	45	costs	cost	NOUN
inlawrev-3343	272	46	associated	associate	VERB
inlawrev-3343	272	47	with	with	ADP
inlawrev-3343	272	48	traditional	traditional	ADJ
inlawrev-3343	272	49	employment	employment	NOUN
inlawrev-3343	272	50	relationships	relationship	NOUN
inlawrev-3343	272	51	.	.	PUNCT
inlawrev-3343	273	1	by	by	ADP
inlawrev-3343	273	2	avoiding	avoid	VERB
inlawrev-3343	273	3	commitments	commitment	NOUN
inlawrev-3343	273	4	for	for	ADP
inlawrev-3343	273	5	indefinite	indefinite	ADJ
inlawrev-3343	273	6	employment	employment	NOUN
inlawrev-3343	273	7	,	,	PUNCT
inlawrev-3343	273	8	employers	employer	NOUN
inlawrev-3343	273	9	believe	believe	VERB
inlawrev-3343	273	10	they	they	PRON
inlawrev-3343	273	11	can	can	AUX
inlawrev-3343	273	12	maintain	maintain	VERB
inlawrev-3343	273	13	flexibility	flexibility	NOUN
inlawrev-3343	273	14	to	to	PART
inlawrev-3343	273	15	respond	respond	VERB
inlawrev-3343	273	16	to	to	ADP
inlawrev-3343	273	17	varying	vary	VERB
inlawrev-3343	273	18	business	business	NOUN
inlawrev-3343	273	19	conditions.^^	conditions.^^	VERB
inlawrev-3343	273	20	if	if	SCONJ
inlawrev-3343	273	21	there	there	PRON
inlawrev-3343	273	22	is	be	VERB
inlawrev-3343	273	23	a	a	DET
inlawrev-3343	273	24	temporary	temporary	ADJ
inlawrev-3343	273	25	upturn	upturn	NOUN
inlawrev-3343	273	26	in	in	ADP
inlawrev-3343	273	27	work	work	NOUN
inlawrev-3343	273	28	requirements	requirement	NOUN
inlawrev-3343	273	29	,	,	PUNCT
inlawrev-3343	273	30	the	the	DET
inlawrev-3343	273	31	need	need	NOUN
inlawrev-3343	273	32	can	can	AUX
inlawrev-3343	273	33	be	be	AUX
inlawrev-3343	273	34	met	meet	VERB
inlawrev-3343	273	35	through	through	ADP
inlawrev-3343	273	36	the	the	DET
inlawrev-3343	273	37	hiring	hiring	NOUN
inlawrev-3343	273	38	of	of	ADP
inlawrev-3343	273	39	a	a	DET
inlawrev-3343	273	40	temporary	temporary	ADJ
inlawrev-3343	273	41	pool	pool	NOUN
inlawrev-3343	273	42	of	of	ADP
inlawrev-3343	273	43	workers	worker	NOUN
inlawrev-3343	273	44	.	.	PUNCT
inlawrev-3343	274	1	if	if	SCONJ
inlawrev-3343	274	2	production	production	NOUN
inlawrev-3343	274	3	needs	need	VERB
inlawrev-3343	274	4	subsequently	subsequently	ADV
inlawrev-3343	274	5	decrease	decrease	VERB
inlawrev-3343	274	6	,	,	PUNCT
inlawrev-3343	274	7	the	the	DET
inlawrev-3343	274	8	workers	worker	NOUN
inlawrev-3343	274	9	can	can	AUX
inlawrev-3343	274	10	then	then	ADV
inlawrev-3343	274	11	be	be	AUX
inlawrev-3343	274	12	easily	easily	ADV
inlawrev-3343	274	13	released	release	VERB
inlawrev-3343	274	14	.	.	PUNCT
inlawrev-3343	275	1	an	an	DET
inlawrev-3343	275	2	employer	employer	NOUN
inlawrev-3343	275	3	might	might	AUX
inlawrev-3343	275	4	still	still	ADV
inlawrev-3343	275	5	face	face	VERB
inlawrev-3343	275	6	the	the	DET
inlawrev-3343	275	7	necessity	necessity	NOUN
inlawrev-3343	275	8	of	of	ADP
inlawrev-3343	275	9	retaining	retain	VERB
inlawrev-3343	275	10	a	a	DET
inlawrev-3343	275	11	core	core	NOUN
inlawrev-3343	275	12	of	of	ADP
inlawrev-3343	275	13	traditional	traditional	ADJ
inlawrev-3343	275	14	permanent	permanent	ADJ
inlawrev-3343	275	15	employees	employee	NOUN
inlawrev-3343	275	16	to	to	PART
inlawrev-3343	275	17	maintain	maintain	VERB
inlawrev-3343	275	18	essential	essential	ADJ
inlawrev-3343	275	19	continuity	continuity	NOUN
inlawrev-3343	275	20	in	in	ADP
inlawrev-3343	275	21	production	production	NOUN
inlawrev-3343	275	22	,	,	PUNCT
inlawrev-3343	275	23	but	but	CCONJ
inlawrev-3343	275	24	the	the	DET
inlawrev-3343	275	25	costs	cost	NOUN
inlawrev-3343	275	26	of	of	ADP
inlawrev-3343	275	27	expanding	expand	VERB
inlawrev-3343	275	28	and	and	CCONJ
inlawrev-3343	275	29	contracting	contract	VERB
inlawrev-3343	275	30	the	the	DET
inlawrev-3343	275	31	work	work	NOUN
inlawrev-3343	275	32	force	force	NOUN
inlawrev-3343	275	33	beyond	beyond	ADP
inlawrev-3343	275	34	that	that	DET
inlawrev-3343	275	35	level	level	NOUN
inlawrev-3343	275	36	are	be	AUX
inlawrev-3343	275	37	likely	likely	ADJ
inlawrev-3343	275	38	to	to	PART
inlawrev-3343	275	39	be	be	AUX
inlawrev-3343	275	40	minimal.^	minimal.^	VERB
inlawrev-3343	275	41	'	'	NOUN
inlawrev-3343	275	42	*	*	PUNCT
inlawrev-3343	275	43	as	as	ADP
inlawrev-3343	275	44	a	a	DET
inlawrev-3343	275	45	result	result	NOUN
inlawrev-3343	275	46	of	of	ADP
inlawrev-3343	275	47	this	this	DET
inlawrev-3343	275	48	approach	approach	NOUN
inlawrev-3343	275	49	,	,	PUNCT
inlawrev-3343	275	50	the	the	DET
inlawrev-3343	275	51	american	american	ADJ
inlawrev-3343	275	52	labor	labor	NOUN
inlawrev-3343	275	53	market	market	NOUN
inlawrev-3343	275	54	3	3	NUM
inlawrev-3343	275	55	1	1	NUM
inlawrev-3343	275	56	.	.	PUNCT
inlawrev-3343	276	1	while	while	SCONJ
inlawrev-3343	276	2	it	it	PRON
inlawrev-3343	276	3	may	may	AUX
inlawrev-3343	276	4	be	be	AUX
inlawrev-3343	276	5	true	true	ADJ
inlawrev-3343	276	6	that	that	SCONJ
inlawrev-3343	276	7	workers	worker	NOUN
inlawrev-3343	276	8	are	be	AUX
inlawrev-3343	276	9	moving	move	VERB
inlawrev-3343	276	10	between	between	ADP
inlawrev-3343	276	11	jobs	job	NOUN
inlawrev-3343	276	12	at	at	ADP
inlawrev-3343	276	13	a	a	DET
inlawrev-3343	276	14	significant	significant	ADJ
inlawrev-3343	276	15	rate	rate	NOUN
inlawrev-3343	276	16	,	,	PUNCT
inlawrev-3343	276	17	this	this	PRON
inlawrev-3343	276	18	may	may	AUX
inlawrev-3343	276	19	obscure	obscure	VERB
inlawrev-3343	276	20	the	the	DET
inlawrev-3343	276	21	degree	degree	NOUN
inlawrev-3343	276	22	to	to	PART
inlawrev-3343	276	23	which	which	DET
inlawrev-3343	276	24	workplace	workplace	NOUN
inlawrev-3343	276	25	stability	stability	NOUN
inlawrev-3343	276	26	still	still	ADV
inlawrev-3343	276	27	survives	survive	VERB
inlawrev-3343	276	28	.	.	PUNCT
inlawrev-3343	277	1	one	one	NUM
inlawrev-3343	277	2	researcher	researcher	NOUN
inlawrev-3343	277	3	reported	report	VERB
inlawrev-3343	277	4	that	that	SCONJ
inlawrev-3343	277	5	although	although	SCONJ
inlawrev-3343	277	6	average	average	ADJ
inlawrev-3343	277	7	job	job	NOUN
inlawrev-3343	277	8	tenure	tenure	NOUN
inlawrev-3343	277	9	for	for	ADP
inlawrev-3343	277	10	white	white	ADJ
inlawrev-3343	277	11	males	male	NOUN
inlawrev-3343	277	12	was	be	AUX
inlawrev-3343	277	13	just	just	ADV
inlawrev-3343	277	14	under	under	ADP
inlawrev-3343	277	15	four	four	NUM
inlawrev-3343	277	16	years	year	NOUN
inlawrev-3343	277	17	,	,	PUNCT
inlawrev-3343	277	18	this	this	DET
inlawrev-3343	277	19	figure	figure	NOUN
inlawrev-3343	277	20	hid	hide	VERB
inlawrev-3343	277	21	the	the	DET
inlawrev-3343	277	22	fact	fact	NOUN
inlawrev-3343	277	23	that	that	SCONJ
inlawrev-3343	277	24	the	the	DET
inlawrev-3343	277	25	average	average	ADJ
inlawrev-3343	277	26	tenure	tenure	NOUN
inlawrev-3343	277	27	for	for	ADP
inlawrev-3343	277	28	white	white	ADJ
inlawrev-3343	277	29	males	male	NOUN
inlawrev-3343	277	30	for	for	ADP
inlawrev-3343	277	31	jobs	job	NOUN
inlawrev-3343	277	32	currently	currently	ADV
inlawrev-3343	277	33	held	hold	VERB
inlawrev-3343	277	34	was	be	AUX
inlawrev-3343	277	35	18	18	NUM
inlawrev-3343	277	36	years	year	NOUN
inlawrev-3343	277	37	.	.	PUNCT
inlawrev-3343	278	1	osterman	osterman	PROPN
inlawrev-3343	278	2	,	,	PUNCT
inlawrev-3343	278	3	supra	supra	PROPN
inlawrev-3343	278	4	note	note	PROPN
inlawrev-3343	278	5	19	19	NUM
inlawrev-3343	278	6	,	,	PUNCT
inlawrev-3343	278	7	at	at	ADP
inlawrev-3343	278	8	45	45	NUM
inlawrev-3343	278	9	.	.	PUNCT
inlawrev-3343	279	1	this	this	PRON
inlawrev-3343	279	2	reflects	reflect	VERB
inlawrev-3343	279	3	a	a	DET
inlawrev-3343	279	4	pattern	pattern	NOUN
inlawrev-3343	279	5	of	of	ADP
inlawrev-3343	279	6	experimenting	experiment	VERB
inlawrev-3343	279	7	with	with	ADP
inlawrev-3343	279	8	different	different	ADJ
inlawrev-3343	279	9	jobs	job	NOUN
inlawrev-3343	279	10	during	during	ADP
inlawrev-3343	279	11	the	the	DET
inlawrev-3343	279	12	early	early	ADJ
inlawrev-3343	279	13	stages	stage	NOUN
inlawrev-3343	279	14	of	of	ADP
inlawrev-3343	279	15	an	an	DET
inlawrev-3343	279	16	individual	individual	NOUN
inlawrev-3343	279	17	's	's	PART
inlawrev-3343	279	18	work	work	NOUN
inlawrev-3343	279	19	life	life	NOUN
inlawrev-3343	279	20	,	,	PUNCT
inlawrev-3343	279	21	followed	follow	VERB
inlawrev-3343	279	22	by	by	ADP
inlawrev-3343	279	23	eventually	eventually	ADV
inlawrev-3343	279	24	settling	settle	VERB
inlawrev-3343	279	25	in	in	ADP
inlawrev-3343	279	26	to	to	ADP
inlawrev-3343	279	27	a	a	DET
inlawrev-3343	279	28	long	long	ADJ
inlawrev-3343	279	29	-	-	PUNCT
inlawrev-3343	279	30	term	term	NOUN
inlawrev-3343	279	31	job	job	NOUN
inlawrev-3343	279	32	.	.	PUNCT
inlawrev-3343	280	1	evidence	evidence	NOUN
inlawrev-3343	280	2	exists	exist	VERB
inlawrev-3343	280	3	,	,	PUNCT
inlawrev-3343	280	4	however	however	ADV
inlawrev-3343	280	5	,	,	PUNCT
inlawrev-3343	280	6	which	which	PRON
inlawrev-3343	280	7	suggests	suggest	VERB
inlawrev-3343	280	8	decreasing	decrease	VERB
inlawrev-3343	280	9	job	job	NOUN
inlawrev-3343	280	10	stability	stability	NOUN
inlawrev-3343	280	11	in	in	ADP
inlawrev-3343	280	12	the	the	DET
inlawrev-3343	280	13	united	united	PROPN
inlawrev-3343	280	14	states	states	PROPN
inlawrev-3343	280	15	.	.	PUNCT
inlawrev-3343	281	1	see	see	VERB
inlawrev-3343	281	2	kenneth	kenneth	PROPN
inlawrev-3343	281	3	a.	a.	PROPN
inlawrev-3343	281	4	swinnerton	swinnerton	PROPN
inlawrev-3343	281	5	&	&	CCONJ
inlawrev-3343	281	6	howard	howard	PROPN
inlawrev-3343	281	7	wial	wial	PROPN
inlawrev-3343	281	8	,	,	PUNCT
inlawrev-3343	281	9	is	be	AUX
inlawrev-3343	281	10	job	job	NOUN
inlawrev-3343	281	11	stability	stability	NOUN
inlawrev-3343	281	12	declining	decline	VERB
inlawrev-3343	281	13	in	in	ADP
inlawrev-3343	281	14	the	the	DET
inlawrev-3343	281	15	u.s	u.s	PROPN
inlawrev-3343	281	16	.	.	PROPN
inlawrev-3343	281	17	economy	economy	NOUN
inlawrev-3343	281	18	?	?	PUNCT
inlawrev-3343	281	19	,	,	PUNCT
inlawrev-3343	281	20	48	48	NUM
inlawrev-3343	281	21	indus	indus	NOUN
inlawrev-3343	281	22	.	.	PUNCT
inlawrev-3343	282	1	&	&	CCONJ
inlawrev-3343	282	2	lab	lab	PROPN
inlawrev-3343	282	3	.	.	PUNCT
inlawrev-3343	283	1	rel	rel	PROPN
inlawrev-3343	283	2	.	.	PUNCT
inlawrev-3343	284	1	rev	rev	PROPN
inlawrev-3343	284	2	.	.	PROPN
inlawrev-3343	284	3	293	293	NUM
inlawrev-3343	284	4	(	(	PUNCT
inlawrev-3343	284	5	1995	1995	NUM
inlawrev-3343	284	6	)	)	PUNCT
inlawrev-3343	284	7	.	.	PUNCT
inlawrev-3343	285	1	32	32	NUM
inlawrev-3343	285	2	.	.	PUNCT
inlawrev-3343	286	1	americans	americans	PROPN
inlawrev-3343	286	2	have	have	AUX
inlawrev-3343	286	3	become	become	VERB
inlawrev-3343	286	4	accustomed	accustomed	ADJ
inlawrev-3343	286	5	to	to	ADP
inlawrev-3343	286	6	corporate	corporate	ADJ
inlawrev-3343	286	7	layoffs	layoff	NOUN
inlawrev-3343	286	8	even	even	ADV
inlawrev-3343	286	9	by	by	ADP
inlawrev-3343	286	10	financially	financially	ADV
inlawrev-3343	286	11	healthy	healthy	ADJ
inlawrev-3343	286	12	employers	employer	NOUN
inlawrev-3343	286	13	.	.	PUNCT
inlawrev-3343	287	1	see	see	VERB
inlawrev-3343	287	2	,	,	PUNCT
inlawrev-3343	287	3	e.g.	e.g.	ADV
inlawrev-3343	287	4	,	,	PUNCT
inlawrev-3343	287	5	stephen	stephen	PROPN
inlawrev-3343	287	6	e.	e.	PROPN
inlawrev-3343	287	7	frank	frank	PROPN
inlawrev-3343	287	8	,	,	PUNCT
inlawrev-3343	287	9	american	american	PROPN
inlawrev-3343	287	10	express	express	VERB
inlawrev-3343	287	11	plans	plan	NOUN
inlawrev-3343	287	12	lay	lay	NOUN
inlawrev-3343	287	13	-	-	PUNCT
inlawrev-3343	287	14	offs	off	NOUN
inlawrev-3343	287	15	of3,300	of3,300	NOUN
inlawrev-3343	287	16	,	,	PUNCT
inlawrev-3343	287	17	wall	wall	PROPN
inlawrev-3343	287	18	st	st	PROPN
inlawrev-3343	287	19	.	.	PROPN
inlawrev-3343	287	20	j.	j.	PROPN
inlawrev-3343	287	21	,	,	PUNCT
inlawrev-3343	287	22	jan	jan	PROPN
inlawrev-3343	287	23	.	.	PROPN
inlawrev-3343	287	24	28	28	NUM
inlawrev-3343	287	25	,	,	PUNCT
inlawrev-3343	287	26	1997	1997	NUM
inlawrev-3343	287	27	,	,	PUNCT
inlawrev-3343	287	28	at	at	ADP
inlawrev-3343	287	29	a2	a2	PROPN
inlawrev-3343	287	30	(	(	PUNCT
inlawrev-3343	287	31	lay	lay	NOUN
inlawrev-3343	287	32	-	-	PUNCT
inlawrev-3343	287	33	offs	off	NOUN
inlawrev-3343	287	34	planned	plan	VERB
inlawrev-3343	287	35	despite	despite	SCONJ
inlawrev-3343	287	36	"	"	PUNCT
inlawrev-3343	287	37	solid	solid	ADJ
inlawrev-3343	287	38	"	"	PUNCT
inlawrev-3343	287	39	fourth	fourth	ADJ
inlawrev-3343	287	40	-	-	PUNCT
inlawrev-3343	287	41	quarter	quarter	NOUN
inlawrev-3343	287	42	earnings	earning	NOUN
inlawrev-3343	287	43	and	and	CCONJ
inlawrev-3343	287	44	a	a	DET
inlawrev-3343	287	45	return	return	NOUN
inlawrev-3343	287	46	on	on	ADP
inlawrev-3343	287	47	equity	equity	NOUN
inlawrev-3343	287	48	of	of	ADP
inlawrev-3343	287	49	22.8	22.8	NUM
inlawrev-3343	287	50	%	%	NOUN
inlawrev-3343	287	51	)	)	PUNCT
inlawrev-3343	287	52	;	;	PUNCT
inlawrev-3343	287	53	matt	matt	PROPN
inlawrev-3343	287	54	murray	murray	PROPN
inlawrev-3343	287	55	,	,	PUNCT
inlawrev-3343	287	56	thanks	thank	NOUN
inlawrev-3343	287	57	,	,	PUNCT
inlawrev-3343	287	58	goodbye	goodbye	NOUN
inlawrev-3343	287	59	:	:	PUNCT
inlawrev-3343	287	60	amid	amid	ADP
inlawrev-3343	287	61	record	record	NOUN
inlawrev-3343	287	62	profits	profit	NOUN
inlawrev-3343	287	63	,	,	PUNCT
inlawrev-3343	287	64	companies	company	NOUN
inlawrev-3343	287	65	continue	continue	VERB
inlawrev-3343	287	66	to	to	PART
inlawrev-3343	287	67	lay	lay	VERB
inlawrev-3343	287	68	off	off	ADP
inlawrev-3343	287	69	employees	employee	NOUN
inlawrev-3343	287	70	,	,	PUNCT
inlawrev-3343	287	71	wall	wall	PROPN
inlawrev-3343	287	72	st	st	PROPN
inlawrev-3343	287	73	.	.	PROPN
inlawrev-3343	287	74	j.	j.	PROPN
inlawrev-3343	287	75	,	,	PUNCT
inlawrev-3343	287	76	may	may	AUX
inlawrev-3343	287	77	4	4	NUM
inlawrev-3343	287	78	,	,	PUNCT
inlawrev-3343	287	79	1995	1995	NUM
inlawrev-3343	287	80	,	,	PUNCT
inlawrev-3343	287	81	at	at	ADP
inlawrev-3343	287	82	al	al	PROPN
inlawrev-3343	287	83	(	(	PUNCT
inlawrev-3343	287	84	citing	cite	VERB
inlawrev-3343	287	85	lay	lay	NOUN
inlawrev-3343	287	86	-	-	PUNCT
inlawrev-3343	287	87	offs	off	NOUN
inlawrev-3343	287	88	by	by	ADP
inlawrev-3343	287	89	procter	procter	PROPN
inlawrev-3343	287	90	&	&	CCONJ
inlawrev-3343	287	91	gamble	gamble	PROPN
inlawrev-3343	287	92	co.	co.	PROPN
inlawrev-3343	287	93	,	,	PUNCT
inlawrev-3343	287	94	american	american	PROPN
inlawrev-3343	287	95	home	home	PROPN
inlawrev-3343	287	96	products	products	PROPN
inlawrev-3343	287	97	corp	corp	PROPN
inlawrev-3343	287	98	.	.	PROPN
inlawrev-3343	287	99	,	,	PUNCT
inlawrev-3343	287	100	sara	sara	PROPN
inlawrev-3343	287	101	lee	lee	PROPN
inlawrev-3343	287	102	corp	corp	PROPN
inlawrev-3343	287	103	.	.	PROPN
inlawrev-3343	287	104	and	and	CCONJ
inlawrev-3343	287	105	banc	banc	PROPN
inlawrev-3343	287	106	one	one	NUM
inlawrev-3343	287	107	corp	corp	PROPN
inlawrev-3343	287	108	.	.	PROPN
inlawrev-3343	287	109	)	)	PUNCT
inlawrev-3343	287	110	.	.	PUNCT
inlawrev-3343	288	1	an	an	DET
inlawrev-3343	288	2	expanding	expand	VERB
inlawrev-3343	288	3	economy	economy	NOUN
inlawrev-3343	288	4	may	may	AUX
inlawrev-3343	288	5	have	have	AUX
inlawrev-3343	288	6	slowed	slow	VERB
inlawrev-3343	288	7	the	the	DET
inlawrev-3343	288	8	rate	rate	NOUN
inlawrev-3343	288	9	ofjob	ofjob	NOUN
inlawrev-3343	288	10	loss	loss	NOUN
inlawrev-3343	288	11	in	in	ADP
inlawrev-3343	288	12	the	the	DET
inlawrev-3343	288	13	mid-1990s	mid-1990	NOUN
inlawrev-3343	288	14	,	,	PUNCT
inlawrev-3343	288	15	but	but	CCONJ
inlawrev-3343	288	16	worker	worker	NOUN
inlawrev-3343	288	17	displacement	displacement	NOUN
inlawrev-3343	288	18	has	have	AUX
inlawrev-3343	288	19	continued	continue	VERB
inlawrev-3343	288	20	.	.	PUNCT
inlawrev-3343	289	1	see	see	VERB
inlawrev-3343	289	2	steven	steven	PROPN
inlawrev-3343	289	3	hippie	hippie	PROPN
inlawrev-3343	289	4	,	,	PUNCT
inlawrev-3343	289	5	worker	worker	NOUN
inlawrev-3343	289	6	displacement	displacement	NOUN
inlawrev-3343	289	7	in	in	ADP
inlawrev-3343	289	8	an	an	DET
inlawrev-3343	289	9	expanding	expand	VERB
inlawrev-3343	289	10	economy	economy	NOUN
inlawrev-3343	289	11	,	,	PUNCT
inlawrev-3343	289	12	monthly	monthly	ADJ
inlawrev-3343	289	13	lab	lab	NOUN
inlawrev-3343	289	14	.	.	PUNCT
inlawrev-3343	290	1	rev	rev	PROPN
inlawrev-3343	290	2	.	.	PROPN
inlawrev-3343	290	3	,	,	PUNCT
inlawrev-3343	290	4	dec	dec	PROPN
inlawrev-3343	290	5	.	.	PROPN
inlawrev-3343	290	6	1	1	NUM
inlawrev-3343	290	7	,	,	PUNCT
inlawrev-3343	290	8	1997	1997	NUM
inlawrev-3343	290	9	,	,	PUNCT
inlawrev-3343	290	10	at	at	ADP
inlawrev-3343	290	11	26	26	NUM
inlawrev-3343	290	12	,	,	PUNCT
inlawrev-3343	290	13	26	26	NUM
inlawrev-3343	290	14	-	-	SYM
inlawrev-3343	290	15	39	39	NUM
inlawrev-3343	290	16	.	.	PUNCT
inlawrev-3343	291	1	moreover	moreover	ADV
inlawrev-3343	291	2	,	,	PUNCT
inlawrev-3343	291	3	many	many	ADJ
inlawrev-3343	291	4	of	of	ADP
inlawrev-3343	291	5	those	those	PRON
inlawrev-3343	291	6	terminated	terminate	VERB
inlawrev-3343	291	7	during	during	ADP
inlawrev-3343	291	8	the	the	DET
inlawrev-3343	291	9	early	early	ADJ
inlawrev-3343	291	10	1990s	1990	NOUN
inlawrev-3343	291	11	recession	recession	NOUN
inlawrev-3343	291	12	have	have	AUX
inlawrev-3343	291	13	found	find	VERB
inlawrev-3343	291	14	recovery	recovery	NOUN
inlawrev-3343	291	15	difficult	difficult	ADJ
inlawrev-3343	291	16	due	due	ADJ
inlawrev-3343	291	17	to	to	ADP
inlawrev-3343	291	18	apprehensions	apprehension	NOUN
inlawrev-3343	291	19	about	about	ADP
inlawrev-3343	291	20	the	the	DET
inlawrev-3343	291	21	future	future	NOUN
inlawrev-3343	291	22	.	.	PUNCT
inlawrev-3343	292	1	see	see	VERB
inlawrev-3343	292	2	tony	tony	PROPN
inlawrev-3343	292	3	horwitz	horwitz	PROPN
inlawrev-3343	292	4	,	,	PUNCT
inlawrev-3343	292	5	home	home	ADV
inlawrev-3343	292	6	alone	alone	ADJ
inlawrev-3343	292	7	2	2	NUM
inlawrev-3343	292	8	:	:	PUNCT
inlawrev-3343	292	9	some	some	PRON
inlawrev-3343	292	10	who	who	PRON
inlawrev-3343	292	11	lost	lose	VERB
inlawrev-3343	292	12	jobs	job	NOUN
inlawrev-3343	292	13	in	in	ADP
inlawrev-3343	292	14	early	early	ADJ
inlawrev-3343	292	15	'	'	NOUN
inlawrev-3343	292	16	90s	90	NOUN
inlawrev-3343	292	17	recession	recession	NOUN
inlawrev-3343	292	18	find	find	VERB
inlawrev-3343	292	19	a	a	DET
inlawrev-3343	292	20	hard	hard	ADJ
inlawrev-3343	292	21	road	road	NOUN
inlawrev-3343	292	22	back	back	ADV
inlawrev-3343	292	23	,	,	PUNCT
inlawrev-3343	292	24	wall	wall	PROPN
inlawrev-3343	292	25	st	st	PROPN
inlawrev-3343	292	26	.	.	PROPN
inlawrev-3343	292	27	j.	j.	PROPN
inlawrev-3343	292	28	,	,	PUNCT
inlawrev-3343	292	29	june	june	PROPN
inlawrev-3343	292	30	26	26	NUM
inlawrev-3343	292	31	,	,	PUNCT
inlawrev-3343	292	32	1	1	NUM
inlawrev-3343	292	33	998	998	NUM
inlawrev-3343	292	34	,	,	PUNCT
inlawrev-3343	292	35	at	at	ADP
inlawrev-3343	292	36	al	al	PROPN
inlawrev-3343	292	37	.	.	PUNCT
inlawrev-3343	293	1	33	33	NUM
inlawrev-3343	293	2	.	.	PUNCT
inlawrev-3343	294	1	see	see	VERB
inlawrev-3343	294	2	edward	edward	PROPN
inlawrev-3343	294	3	a.	a.	PROPN
inlawrev-3343	294	4	lenz	lenz	PROPN
inlawrev-3343	294	5	,	,	PUNCT
inlawrev-3343	294	6	co	co	NOUN
inlawrev-3343	294	7	-	-	NOUN
inlawrev-3343	294	8	employment	employment	NOUN
inlawrev-3343	294	9	:	:	PUNCT
inlawrev-3343	294	10	employer	employer	NOUN
inlawrev-3343	294	11	liability	liability	NOUN
inlawrev-3343	294	12	issues	issue	NOUN
inlawrev-3343	294	13	in	in	ADP
inlawrev-3343	294	14	third	third	ADJ
inlawrev-3343	294	15	-	-	PUNCT
inlawrev-3343	294	16	party	party	NOUN
inlawrev-3343	294	17	staffing	staffing	NOUN
inlawrev-3343	294	18	arrangements	arrangement	NOUN
inlawrev-3343	294	19	10(1997	10(1997	NUM
inlawrev-3343	294	20	)	)	PUNCT
inlawrev-3343	294	21	;	;	PUNCT
inlawrev-3343	294	22	robert	robert	PROPN
inlawrev-3343	294	23	j.	j.	PROPN
inlawrev-3343	294	24	grossman	grossman	PROPN
inlawrev-3343	294	25	,	,	PUNCT
inlawrev-3343	294	26	short	short	ADJ
inlawrev-3343	294	27	-	-	PUNCT
inlawrev-3343	294	28	term	term	NOUN
inlawrev-3343	294	29	workers	worker	NOUN
inlawrev-3343	294	30	raise	raise	VERB
inlawrev-3343	294	31	long	long	ADJ
inlawrev-3343	294	32	-	-	PUNCT
inlawrev-3343	294	33	term	term	NOUN
inlawrev-3343	294	34	issues	issue	NOUN
inlawrev-3343	294	35	,	,	PUNCT
inlawrev-3343	294	36	hr	hr	NOUN
inlawrev-3343	294	37	mag	mag	PROPN
inlawrev-3343	294	38	.	.	PROPN
inlawrev-3343	294	39	,	,	PUNCT
inlawrev-3343	294	40	apr	apr	PROPN
inlawrev-3343	294	41	.	.	PROPN
inlawrev-3343	294	42	1	1	NUM
inlawrev-3343	294	43	,	,	PUNCT
inlawrev-3343	294	44	1998	1998	NUM
inlawrev-3343	294	45	,	,	PUNCT
inlawrev-3343	294	46	at	at	ADP
inlawrev-3343	294	47	80	80	NUM
inlawrev-3343	294	48	,	,	PUNCT
inlawrev-3343	294	49	81	81	NUM
inlawrev-3343	294	50	-	-	SYM
inlawrev-3343	294	51	82	82	NUM
inlawrev-3343	294	52	;	;	PUNCT
inlawrev-3343	294	53	gregory	gregory	PROPN
inlawrev-3343	294	54	l.	l.	PROPN
inlawrev-3343	294	55	hammond	hammond	PROPN
inlawrev-3343	294	56	,	,	PUNCT
inlawrev-3343	294	57	flexible	flexible	ADJ
inlawrev-3343	294	58	staffing	staffing	NOUN
inlawrev-3343	294	59	trends	trend	NOUN
inlawrev-3343	294	60	and	and	CCONJ
inlawrev-3343	294	61	legal	legal	ADJ
inlawrev-3343	294	62	issues	issue	NOUN
inlawrev-3343	294	63	in	in	ADP
inlawrev-3343	294	64	the	the	DET
inlawrev-3343	294	65	emerging	emerge	VERB
inlawrev-3343	294	66	workplace	workplace	NOUN
inlawrev-3343	294	67	,	,	PUNCT
inlawrev-3343	294	68	1	1	NUM
inlawrev-3343	294	69	lab	lab	NOUN
inlawrev-3343	294	70	.	.	PUNCT
inlawrev-3343	294	71	law	law	NOUN
inlawrev-3343	294	72	.	.	PUNCT
inlawrev-3343	295	1	161,1	161,1	NUM
inlawrev-3343	295	2	67	67	NUM
inlawrev-3343	295	3	-	-	SYM
inlawrev-3343	295	4	70	70	NUM
inlawrev-3343	295	5	(	(	PUNCT
inlawrev-3343	295	6	1	1	NUM
inlawrev-3343	295	7	994	994	NUM
inlawrev-3343	295	8	)	)	PUNCT
inlawrev-3343	295	9	.	.	PUNCT
inlawrev-3343	296	1	34	34	NUM
inlawrev-3343	296	2	.	.	PUNCT
inlawrev-3343	297	1	this	this	DET
inlawrev-3343	297	2	pattern	pattern	NOUN
inlawrev-3343	297	3	has	have	AUX
inlawrev-3343	297	4	been	be	AUX
inlawrev-3343	297	5	called	call	VERB
inlawrev-3343	297	6	the	the	DET
inlawrev-3343	297	7	core	core	NOUN
inlawrev-3343	297	8	-	-	PUNCT
inlawrev-3343	297	9	periphery	periphery	NOUN
inlawrev-3343	297	10	model	model	NOUN
inlawrev-3343	297	11	,	,	PUNCT
inlawrev-3343	297	12	about	about	ADP
inlawrev-3343	297	13	which	which	PRON
inlawrev-3343	297	14	one	one	NUM
inlawrev-3343	297	15	researcher	researcher	NOUN
inlawrev-3343	297	16	observed	observe	VERB
inlawrev-3343	297	17	:	:	PUNCT
inlawrev-3343	297	18	by	by	ADP
inlawrev-3343	297	19	establishing	establish	VERB
inlawrev-3343	297	20	a	a	DET
inlawrev-3343	297	21	labor	labor	NOUN
inlawrev-3343	297	22	force	force	NOUN
inlawrev-3343	297	23	that	that	PRON
inlawrev-3343	297	24	is	be	AUX
inlawrev-3343	297	25	smaller	small	ADJ
inlawrev-3343	297	26	than	than	ADP
inlawrev-3343	297	27	that	that	PRON
inlawrev-3343	297	28	actually	actually	ADV
inlawrev-3343	297	29	required	require	VERB
inlawrev-3343	297	30	for	for	ADP
inlawrev-3343	297	31	normal	normal	ADJ
inlawrev-3343	297	32	production	production	NOUN
inlawrev-3343	297	33	levels	level	NOUN
inlawrev-3343	297	34	,	,	PUNCT
inlawrev-3343	297	35	the	the	DET
inlawrev-3343	297	36	firm	firm	NOUN
inlawrev-3343	297	37	is	be	AUX
inlawrev-3343	297	38	able	able	ADJ
inlawrev-3343	297	39	to	to	PART
inlawrev-3343	297	40	offer	offer	VERB
inlawrev-3343	297	41	that	that	DET
inlawrev-3343	297	42	labor	labor	NOUN
inlawrev-3343	297	43	force	force	NOUN
inlawrev-3343	297	44	relative	relative	ADJ
inlawrev-3343	297	45	security	security	NOUN
inlawrev-3343	297	46	.	.	PUNCT
inlawrev-3343	298	1	in	in	ADP
inlawrev-3343	298	2	return	return	NOUN
inlawrev-3343	298	3	,	,	PUNCT
inlawrev-3343	298	4	1	1	NUM
inlawrev-3343	298	5	999	999	NUM
inlawrev-3343	298	6	]	]	PUNCT
inlawrev-3343	298	7	employee	employee	NOUN
inlawrev-3343	298	8	benefits	benefit	NOUN
inlawrev-3343	298	9	problem	problem	VERB
inlawrev-3343	298	10	3	3	NUM
inlawrev-3343	298	11	1	1	NUM
inlawrev-3343	298	12	1	1	NUM
inlawrev-3343	298	13	has	have	AUX
inlawrev-3343	298	14	experienced	experience	VERB
inlawrev-3343	298	15	dramatic	dramatic	ADJ
inlawrev-3343	298	16	growth	growth	NOUN
inlawrev-3343	298	17	in	in	ADP
inlawrev-3343	298	18	the	the	DET
inlawrev-3343	298	19	utilization	utilization	NOUN
inlawrev-3343	298	20	of	of	ADP
inlawrev-3343	298	21	non	non	ADJ
inlawrev-3343	298	22	-	-	ADJ
inlawrev-3343	298	23	traditional	traditional	ADJ
inlawrev-3343	298	24	contingent	contingent	ADJ
inlawrev-3343	298	25	labor	labor	NOUN
inlawrev-3343	298	26	to	to	ADP
inlawrev-3343	298	27	the	the	DET
inlawrev-3343	298	28	point	point	NOUN
inlawrev-3343	298	29	that	that	SCONJ
inlawrev-3343	298	30	contingent	contingent	ADJ
inlawrev-3343	298	31	employees	employee	NOUN
inlawrev-3343	298	32	now	now	ADV
inlawrev-3343	298	33	represent	represent	VERB
inlawrev-3343	298	34	the	the	DET
inlawrev-3343	298	35	fastest	fast	ADJ
inlawrev-3343	298	36	growing	grow	VERB
inlawrev-3343	298	37	segment	segment	NOUN
inlawrev-3343	298	38	of	of	ADP
inlawrev-3343	298	39	the	the	DET
inlawrev-3343	298	40	domestic	domestic	ADJ
inlawrev-3343	298	41	work	work	NOUN
inlawrev-3343	298	42	force?^	force?^	ADJ
inlawrev-3343	298	43	although	although	SCONJ
inlawrev-3343	298	44	there	there	PRON
inlawrev-3343	298	45	is	be	VERB
inlawrev-3343	298	46	no	no	DET
inlawrev-3343	298	47	generally	generally	ADV
inlawrev-3343	298	48	accepted	accept	VERB
inlawrev-3343	298	49	definition	definition	NOUN
inlawrev-3343	298	50	ofcontingent	ofcontingent	NOUN
inlawrev-3343	298	51	employment	employment	NOUN
inlawrev-3343	298	52	,	,	PUNCT
inlawrev-3343	298	53	the	the	DET
inlawrev-3343	298	54	widespread	widespread	ADJ
inlawrev-3343	298	55	awareness	awareness	NOUN
inlawrev-3343	298	56	of	of	ADP
inlawrev-3343	298	57	the	the	DET
inlawrev-3343	298	58	growth	growth	NOUN
inlawrev-3343	298	59	of	of	ADP
inlawrev-3343	298	60	non	non	ADJ
inlawrev-3343	298	61	-	-	ADJ
inlawrev-3343	298	62	traditional	traditional	ADJ
inlawrev-3343	298	63	work	work	NOUN
inlawrev-3343	298	64	patterns	pattern	NOUN
inlawrev-3343	298	65	has	have	AUX
inlawrev-3343	298	66	led	lead	VERB
inlawrev-3343	298	67	the	the	DET
inlawrev-3343	298	68	bureau	bureau	NOUN
inlawrev-3343	298	69	of	of	ADP
inlawrev-3343	298	70	labor	labor	PROPN
inlawrev-3343	298	71	statistics	statistic	NOUN
inlawrev-3343	298	72	(	(	PUNCT
inlawrev-3343	298	73	the	the	DET
inlawrev-3343	298	74	"	"	PUNCT
inlawrev-3343	298	75	bureau	bureau	NOUN
inlawrev-3343	298	76	"	"	PUNCT
inlawrev-3343	298	77	)	)	PUNCT
inlawrev-3343	298	78	to	to	PART
inlawrev-3343	298	79	undertake	undertake	VERB
inlawrev-3343	298	80	surveys	survey	NOUN
inlawrev-3343	298	81	of	of	ADP
inlawrev-3343	298	82	noncontinuous	noncontinuous	ADJ
inlawrev-3343	298	83	employment	employment	NOUN
inlawrev-3343	298	84	relationships	relationship	NOUN
inlawrev-3343	298	85	in	in	ADP
inlawrev-3343	298	86	the	the	DET
inlawrev-3343	298	87	united	united	PROPN
inlawrev-3343	298	88	states	states	PROPN
inlawrev-3343	298	89	.	.	PUNCT
inlawrev-3343	299	1	the	the	DET
inlawrev-3343	299	2	bureau	bureau	NOUN
inlawrev-3343	299	3	defined	define	VERB
inlawrev-3343	299	4	the	the	DET
inlawrev-3343	299	5	category	category	NOUN
inlawrev-3343	299	6	of	of	ADP
inlawrev-3343	299	7	contingent	contingent	ADJ
inlawrev-3343	299	8	employment	employment	NOUN
inlawrev-3343	299	9	as	as	ADP
inlawrev-3343	299	10	including	include	VERB
inlawrev-3343	299	11	"	"	PUNCT
inlawrev-3343	299	12	those	those	DET
inlawrev-3343	299	13	individuals	individual	NOUN
inlawrev-3343	299	14	who	who	PRON
inlawrev-3343	299	15	did	do	AUX
inlawrev-3343	299	16	not	not	PART
inlawrev-3343	299	17	[	[	X
inlawrev-3343	299	18	perceive	perceive	VERB
inlawrev-3343	299	19	themselves	themselves	PRON
inlawrev-3343	299	20	as	as	ADP
inlawrev-3343	299	21	having	have	VERB
inlawrev-3343	299	22	]	]	PUNCT
inlawrev-3343	299	23	an	an	DET
inlawrev-3343	299	24	implicit	implicit	ADJ
inlawrev-3343	299	25	or	or	CCONJ
inlawrev-3343	299	26	explicit	explicit	ADJ
inlawrev-3343	299	27	contract	contract	NOUN
inlawrev-3343	299	28	for	for	ADP
inlawrev-3343	299	29	ongoing	ongoing	ADJ
inlawrev-3343	299	30	employment	employment	NOUN
inlawrev-3343	299	31	.	.	PUNCT
inlawrev-3343	300	1	"^^	"^^	PROPN
inlawrev-3343	300	2	the	the	DET
inlawrev-3343	300	3	definition	definition	NOUN
inlawrev-3343	300	4	was	be	AUX
inlawrev-3343	300	5	framed	frame	VERB
inlawrev-3343	300	6	broadly	broadly	ADV
inlawrev-3343	300	7	enough	enough	ADV
inlawrev-3343	300	8	to	to	PART
inlawrev-3343	300	9	include	include	VERB
inlawrev-3343	300	10	"	"	PUNCT
inlawrev-3343	300	11	almost	almost	ADV
inlawrev-3343	300	12	any	any	PRON
inlawrev-3343	300	13	work	work	NOUN
inlawrev-3343	300	14	arrangement	arrangement	NOUN
inlawrev-3343	300	15	that	that	PRON
inlawrev-3343	300	16	might	might	AUX
inlawrev-3343	300	17	be	be	AUX
inlawrev-3343	300	18	considered	consider	VERB
inlawrev-3343	300	19	to	to	PART
inlawrev-3343	300	20	differ	differ	VERB
inlawrev-3343	300	21	from	from	ADP
inlawrev-3343	300	22	the	the	DET
inlawrev-3343	300	23	commonly	commonly	ADV
inlawrev-3343	300	24	perceived	perceive	VERB
inlawrev-3343	300	25	norm	norm	NOUN
inlawrev-3343	300	26	of	of	ADP
inlawrev-3343	300	27	a	a	DET
inlawrev-3343	300	28	full	full	ADJ
inlawrev-3343	300	29	-	-	PUNCT
inlawrev-3343	300	30	time	time	NOUN
inlawrev-3343	300	31	wage	wage	NOUN
inlawrev-3343	300	32	and	and	CCONJ
inlawrev-3343	300	33	salary	salary	NOUN
inlawrev-3343	300	34	job	job	NOUN
inlawrev-3343	300	35	.	.	PUNCT
inlawrev-3343	301	1	"^^	"^^	PROPN
inlawrev-3343	301	2	the	the	DET
inlawrev-3343	301	3	bureau	bureau	NOUN
inlawrev-3343	301	4	's	's	PART
inlawrev-3343	301	5	survey	survey	NOUN
inlawrev-3343	301	6	of	of	ADP
inlawrev-3343	301	7	contingent	contingent	ADJ
inlawrev-3343	301	8	employment	employment	NOUN
inlawrev-3343	301	9	in	in	ADP
inlawrev-3343	301	10	1995	1995	NUM
inlawrev-3343	301	11	,	,	PUNCT
inlawrev-3343	301	12	broadly	broadly	ADV
inlawrev-3343	301	13	construed	construe	VERB
inlawrev-3343	301	14	,	,	PUNCT
inlawrev-3343	301	15	revealed	reveal	VERB
inlawrev-3343	301	16	a	a	DET
inlawrev-3343	301	17	category	category	NOUN
inlawrev-3343	301	18	totaling	total	VERB
inlawrev-3343	301	19	approximately	approximately	ADV
inlawrev-3343	301	20	six	six	NUM
inlawrev-3343	301	21	million	million	NUM
inlawrev-3343	301	22	persons	person	NOUN
inlawrev-3343	301	23	,	,	PUNCT
inlawrev-3343	301	24	or	or	CCONJ
inlawrev-3343	301	25	2.4	2.4	NUM
inlawrev-3343	301	26	-	-	SYM
inlawrev-3343	301	27	4.9	4.9	NUM
inlawrev-3343	301	28	%	%	NOUN
inlawrev-3343	301	29	of	of	ADP
inlawrev-3343	301	30	the	the	DET
inlawrev-3343	301	31	american	american	ADJ
inlawrev-3343	301	32	work	work	PROPN
inlawrev-3343	301	33	force.^^	force.^^	PUNCT
inlawrev-3343	301	34	other	other	ADJ
inlawrev-3343	301	35	estimates	estimate	NOUN
inlawrev-3343	301	36	,	,	PUNCT
inlawrev-3343	301	37	however	however	ADV
inlawrev-3343	301	38	,	,	PUNCT
inlawrev-3343	301	39	have	have	AUX
inlawrev-3343	301	40	placed	place	VERB
inlawrev-3343	301	41	contingent	contingent	ADJ
inlawrev-3343	301	42	employment	employment	NOUN
inlawrev-3343	301	43	at	at	ADP
inlawrev-3343	301	44	a	a	DET
inlawrev-3343	301	45	higher	high	ADJ
inlawrev-3343	301	46	level	level	NOUN
inlawrev-3343	301	47	,	,	PUNCT
inlawrev-3343	301	48	suggesting	suggest	VERB
inlawrev-3343	301	49	that	that	SCONJ
inlawrev-3343	301	50	it	it	PRON
inlawrev-3343	301	51	may	may	AUX
inlawrev-3343	301	52	constitute	constitute	VERB
inlawrev-3343	301	53	as	as	ADV
inlawrev-3343	301	54	much	much	ADJ
inlawrev-3343	301	55	as	as	ADP
inlawrev-3343	301	56	30	30	NUM
inlawrev-3343	301	57	%	%	NOUN
inlawrev-3343	301	58	of	of	ADP
inlawrev-3343	301	59	the	the	DET
inlawrev-3343	301	60	domestic	domestic	ADJ
inlawrev-3343	301	61	working	work	VERB
inlawrev-3343	301	62	population	population	NOUN
inlawrev-3343	301	63	,	,	PUNCT
inlawrev-3343	301	64	with	with	ADP
inlawrev-3343	301	65	a	a	DET
inlawrev-3343	301	66	rate	rate	NOUN
inlawrev-3343	301	67	of	of	ADP
inlawrev-3343	301	68	increase	increase	NOUN
inlawrev-3343	301	69	75	75	NUM
inlawrev-3343	301	70	%	%	NOUN
inlawrev-3343	301	71	higher	high	ADJ
inlawrev-3343	301	72	than	than	ADP
inlawrev-3343	301	73	that	that	PRON
inlawrev-3343	301	74	of	of	ADP
inlawrev-3343	301	75	the	the	DET
inlawrev-3343	301	76	overall	overall	ADJ
inlawrev-3343	301	77	work	work	NOUN
inlawrev-3343	301	78	these	these	DET
inlawrev-3343	301	79	employees	employee	NOUN
inlawrev-3343	301	80	are	be	AUX
inlawrev-3343	301	81	willing	willing	ADJ
inlawrev-3343	301	82	to	to	PART
inlawrev-3343	301	83	work	work	VERB
inlawrev-3343	301	84	under	under	ADP
inlawrev-3343	301	85	the	the	DET
inlawrev-3343	301	86	salaried	salaried	ADJ
inlawrev-3343	301	87	model	model	NOUN
inlawrev-3343	301	88	and	and	CCONJ
inlawrev-3343	301	89	to	to	PART
inlawrev-3343	301	90	provide	provide	VERB
inlawrev-3343	301	91	both	both	DET
inlawrev-3343	301	92	flexibility	flexibility	NOUN
inlawrev-3343	301	93	and	and	CCONJ
inlawrev-3343	301	94	commitment	commitment	NOUN
inlawrev-3343	301	95	to	to	ADP
inlawrev-3343	301	96	the	the	DET
inlawrev-3343	301	97	firm	firm	NOUN
inlawrev-3343	301	98	.	.	PUNCT
inlawrev-3343	302	1	the	the	DET
inlawrev-3343	302	2	peripheral	peripheral	ADJ
inlawrev-3343	302	3	labor	labor	NOUN
inlawrev-3343	302	4	force	force	NOUN
inlawrev-3343	302	5	provides	provide	VERB
inlawrev-3343	302	6	the	the	DET
inlawrev-3343	302	7	firm	firm	NOUN
inlawrev-3343	302	8	with	with	ADP
inlawrev-3343	302	9	a	a	DET
inlawrev-3343	302	10	buffer	buffer	NOUN
inlawrev-3343	302	11	against	against	ADP
inlawrev-3343	302	12	either	either	CCONJ
inlawrev-3343	302	13	macroeconomic	macroeconomic	ADJ
inlawrev-3343	302	14	—	—	PUNCT
inlawrev-3343	302	15	cyclical	cyclical	ADJ
inlawrev-3343	302	16	—	—	PUNCT
inlawrev-3343	302	17	downturns	downturn	NOUN
inlawrev-3343	302	18	or	or	CCONJ
inlawrev-3343	302	19	labor	labor	NOUN
inlawrev-3343	302	20	force	force	NOUN
inlawrev-3343	302	21	reductions	reduction	NOUN
inlawrev-3343	302	22	necessitated	necessitate	VERB
inlawrev-3343	302	23	by	by	ADP
inlawrev-3343	302	24	technical	technical	ADJ
inlawrev-3343	302	25	change	change	NOUN
inlawrev-3343	302	26	.	.	PUNCT
inlawrev-3343	303	1	osterman	osterman	PROPN
inlawrev-3343	303	2	,	,	PUNCT
inlawrev-3343	303	3	supra	supra	PROPN
inlawrev-3343	303	4	note	note	NOUN
inlawrev-3343	303	5	19	19	NUM
inlawrev-3343	303	6	at	at	ADP
inlawrev-3343	303	7	85	85	NUM
inlawrev-3343	303	8	.	.	PUNCT
inlawrev-3343	303	9	35	35	NUM
inlawrev-3343	303	10	.	.	PUNCT
inlawrev-3343	304	1	see	see	VERB
inlawrev-3343	304	2	richard	richard	PROPN
inlawrev-3343	304	3	s.	s.	PROPN
inlawrev-3343	304	4	belous	belous	PROPN
inlawrev-3343	304	5	,	,	PUNCT
inlawrev-3343	304	6	the	the	DET
inlawrev-3343	304	7	rise	rise	NOUN
inlawrev-3343	304	8	ofthe	ofthe	NOUN
inlawrev-3343	304	9	contingent	contingent	NOUN
inlawrev-3343	304	10	work	work	NOUN
inlawrev-3343	304	11	force	force	NOUN
inlawrev-3343	304	12	:	:	PUNCT
inlawrev-3343	304	13	the	the	DET
inlawrev-3343	304	14	key	key	ADJ
inlawrev-3343	304	15	challenges	challenge	NOUN
inlawrev-3343	304	16	and	and	CCONJ
inlawrev-3343	304	17	opportunities	opportunity	NOUN
inlawrev-3343	304	18	,	,	PUNCT
inlawrev-3343	304	19	52	52	NUM
inlawrev-3343	304	20	wash	wash	NOUN
inlawrev-3343	304	21	.	.	PUNCT
inlawrev-3343	305	1	&	&	CCONJ
inlawrev-3343	305	2	lee	lee	PROPN
inlawrev-3343	305	3	l.	l.	PROPN
inlawrev-3343	305	4	rev	rev	AUX
inlawrev-3343	305	5	.	.	PROPN
inlawrev-3343	305	6	863	863	NUM
inlawrev-3343	305	7	,	,	PUNCT
inlawrev-3343	305	8	867	867	NUM
inlawrev-3343	305	9	-	-	SYM
inlawrev-3343	305	10	68	68	NUM
inlawrev-3343	305	11	(	(	PUNCT
inlawrev-3343	305	12	1995	1995	NUM
inlawrev-3343	305	13	)	)	PUNCT
inlawrev-3343	305	14	(	(	PUNCT
inlawrev-3343	305	15	estimating	estimate	VERB
inlawrev-3343	305	16	that	that	SCONJ
inlawrev-3343	305	17	contingent	contingent	NOUN
inlawrev-3343	305	18	employees	employee	NOUN
inlawrev-3343	305	19	represent	represent	VERB
inlawrev-3343	305	20	between	between	ADP
inlawrev-3343	305	21	25	25	NUM
inlawrev-3343	305	22	%	%	NOUN
inlawrev-3343	305	23	and	and	CCONJ
inlawrev-3343	305	24	30	30	NUM
inlawrev-3343	305	25	%	%	NOUN
inlawrev-3343	305	26	of	of	ADP
inlawrev-3343	305	27	the	the	DET
inlawrev-3343	305	28	american	american	ADJ
inlawrev-3343	305	29	work	work	NOUN
inlawrev-3343	305	30	force	force	NOUN
inlawrev-3343	305	31	and	and	CCONJ
inlawrev-3343	305	32	have	have	AUX
inlawrev-3343	305	33	been	be	AUX
inlawrev-3343	305	34	growing	grow	VERB
inlawrev-3343	305	35	at	at	ADP
inlawrev-3343	305	36	a	a	DET
inlawrev-3343	305	37	rate	rate	NOUN
inlawrev-3343	305	38	40	40	NUM
inlawrev-3343	305	39	%	%	NOUN
inlawrev-3343	305	40	to	to	PART
inlawrev-3343	305	41	75	75	NUM
inlawrev-3343	305	42	%	%	NOUN
inlawrev-3343	305	43	faster	fast	ADV
inlawrev-3343	305	44	than	than	ADP
inlawrev-3343	305	45	the	the	DET
inlawrev-3343	305	46	overall	overall	ADJ
inlawrev-3343	305	47	work	work	NOUN
inlawrev-3343	305	48	force	force	NOUN
inlawrev-3343	305	49	)	)	PUNCT
inlawrev-3343	305	50	.	.	PUNCT
inlawrev-3343	306	1	a	a	DET
inlawrev-3343	306	2	study	study	NOUN
inlawrev-3343	306	3	published	publish	VERB
inlawrev-3343	306	4	by	by	ADP
inlawrev-3343	306	5	the	the	DET
inlawrev-3343	306	6	economic	economic	ADJ
inlawrev-3343	306	7	policy	policy	NOUN
inlawrev-3343	306	8	institute	institute	NOUN
inlawrev-3343	306	9	came	come	VERB
inlawrev-3343	306	10	up	up	ADP
inlawrev-3343	306	11	with	with	ADP
inlawrev-3343	306	12	a	a	DET
inlawrev-3343	306	13	comparable	comparable	ADJ
inlawrev-3343	306	14	figure	figure	NOUN
inlawrev-3343	306	15	,	,	PUNCT
inlawrev-3343	306	16	concluding	conclude	VERB
inlawrev-3343	306	17	that	that	SCONJ
inlawrev-3343	306	18	"	"	PUNCT
inlawrev-3343	306	19	29.4	29.4	NUM
inlawrev-3343	306	20	%	%	NOUN
inlawrev-3343	306	21	of	of	ADP
inlawrev-3343	306	22	all	all	DET
inlawrev-3343	306	23	jobs	job	NOUN
inlawrev-3343	306	24	were	be	AUX
inlawrev-3343	306	25	in	in	ADP
inlawrev-3343	306	26	nonstandard	nonstandard	ADJ
inlawrev-3343	306	27	work	work	NOUN
inlawrev-3343	306	28	arrangements	arrangement	NOUN
inlawrev-3343	306	29	"	"	PUNCT
inlawrev-3343	306	30	arne	arne	PROPN
inlawrev-3343	306	31	l.	l.	PROPN
inlawrev-3343	306	32	kalleberg	kalleberg	PROPN
inlawrev-3343	306	33	et	et	PROPN
inlawrev-3343	306	34	al	al	PROPN
inlawrev-3343	306	35	..	..	PROPN
inlawrev-3343	306	36	nonstandard	nonstandard	ADJ
inlawrev-3343	306	37	work	work	NOUN
inlawrev-3343	306	38	,	,	PUNCT
inlawrev-3343	306	39	substandard	substandard	ADJ
inlawrev-3343	306	40	jobs	job	NOUN
inlawrev-3343	306	41	:	:	PUNCT
inlawrev-3343	306	42	flexible	flexible	ADJ
inlawrev-3343	306	43	work	work	NOUN
inlawrev-3343	306	44	arrangements	arrangement	NOUN
inlawrev-3343	306	45	in	in	ADP
inlawrev-3343	306	46	the	the	DET
inlawrev-3343	306	47	u.s	u.s	PROPN
inlawrev-3343	306	48	.	.	PROPN
inlawrev-3343	306	49	1	1	NUM
inlawrev-3343	306	50	(	(	PUNCT
inlawrev-3343	306	51	economic	economic	ADJ
inlawrev-3343	306	52	pol'y	pol'y	NOUN
inlawrev-3343	306	53	inst	inst	NOUN
inlawrev-3343	306	54	.	.	PUNCT
inlawrev-3343	306	55	1997	1997	NUM
inlawrev-3343	306	56	)	)	PUNCT
inlawrev-3343	306	57	.	.	PUNCT
inlawrev-3343	307	1	see	see	VERB
inlawrev-3343	307	2	also	also	ADV
inlawrev-3343	307	3	charles	charles	PROPN
inlawrev-3343	307	4	s.	s.	PROPN
inlawrev-3343	307	5	clark	clark	PROPN
inlawrev-3343	307	6	,	,	PUNCT
inlawrev-3343	307	7	contingent	contingent	ADJ
inlawrev-3343	307	8	workforce	workforce	NOUN
inlawrev-3343	307	9	,	,	PUNCT
inlawrev-3343	307	10	cq	cq	PROPN
inlawrev-3343	307	11	researcher	researcher	PROPN
inlawrev-3343	307	12	,	,	PUNCT
inlawrev-3343	307	13	oct	oct	PROPN
inlawrev-3343	307	14	.	.	PROPN
inlawrev-3343	307	15	24	24	NUM
inlawrev-3343	307	16	,	,	PUNCT
inlawrev-3343	307	17	1997	1997	NUM
inlawrev-3343	307	18	,	,	PUNCT
inlawrev-3343	307	19	at	at	ADP
inlawrev-3343	307	20	939	939	NUM
inlawrev-3343	307	21	(	(	PUNCT
inlawrev-3343	307	22	reporting	report	VERB
inlawrev-3343	307	23	that	that	SCONJ
inlawrev-3343	307	24	the	the	DET
inlawrev-3343	307	25	number	number	NOUN
inlawrev-3343	307	26	oftemporary	oftemporary	ADJ
inlawrev-3343	307	27	workers	worker	NOUN
inlawrev-3343	307	28	grew	grow	VERB
inlawrev-3343	307	29	500	500	NUM
inlawrev-3343	307	30	%	%	NOUN
inlawrev-3343	307	31	from	from	ADP
inlawrev-3343	307	32	1980	1980	NUM
inlawrev-3343	307	33	-	-	SYM
inlawrev-3343	307	34	96	96	NUM
inlawrev-3343	307	35	)	)	PUNCT
inlawrev-3343	307	36	;	;	PUNCT
inlawrev-3343	307	37	angela	angela	PROPN
inlawrev-3343	307	38	clinton	clinton	PROPN
inlawrev-3343	307	39	,	,	PUNCT
inlawrev-3343	307	40	flexible	flexible	ADJ
inlawrev-3343	307	41	labor	labor	NOUN
inlawrev-3343	307	42	:	:	PUNCT
inlawrev-3343	307	43	restructuring	restructure	VERB
inlawrev-3343	307	44	the	the	DET
inlawrev-3343	307	45	american	american	ADJ
inlawrev-3343	307	46	work	work	NOUN
inlawrev-3343	307	47	force	force	NOUN
inlawrev-3343	307	48	,	,	PUNCT
inlawrev-3343	307	49	monthly	monthly	ADJ
inlawrev-3343	307	50	lab	lab	NOUN
inlawrev-3343	307	51	.	.	PUNCT
inlawrev-3343	308	1	rev	rev	AUX
inlawrev-3343	308	2	.	.	PROPN
inlawrev-3343	308	3	,	,	PUNCT
inlawrev-3343	308	4	aug	aug	PROPN
inlawrev-3343	308	5	.	.	PROPN
inlawrev-3343	308	6	1	1	NUM
inlawrev-3343	308	7	,	,	PUNCT
inlawrev-3343	308	8	1997	1997	NUM
inlawrev-3343	308	9	,	,	PUNCT
inlawrev-3343	308	10	at	at	ADP
inlawrev-3343	308	11	3	3	NUM
inlawrev-3343	308	12	,	,	PUNCT
inlawrev-3343	308	13	tbl	tbl	NOUN
inlawrev-3343	308	14	.	.	NOUN
inlawrev-3343	308	15	2	2	NUM
inlawrev-3343	308	16	(	(	PUNCT
inlawrev-3343	308	17	reporting	report	VERB
inlawrev-3343	308	18	the	the	DET
inlawrev-3343	308	19	growth	growth	NOUN
inlawrev-3343	308	20	of	of	ADP
inlawrev-3343	308	21	the	the	DET
inlawrev-3343	308	22	business	business	NOUN
inlawrev-3343	308	23	services	service	NOUN
inlawrev-3343	308	24	industry	industry	NOUN
inlawrev-3343	308	25	at	at	ADP
inlawrev-3343	308	26	an	an	DET
inlawrev-3343	308	27	annual	annual	ADJ
inlawrev-3343	308	28	rate	rate	NOUN
inlawrev-3343	308	29	of	of	ADP
inlawrev-3343	308	30	6.9	6.9	NUM
inlawrev-3343	308	31	%	%	NOUN
inlawrev-3343	308	32	since	since	SCONJ
inlawrev-3343	308	33	1972	1972	NUM
inlawrev-3343	308	34	,	,	PUNCT
inlawrev-3343	308	35	and	and	CCONJ
inlawrev-3343	308	36	5.8	5.8	NUM
inlawrev-3343	308	37	%	%	NOUN
inlawrev-3343	308	38	since	since	SCONJ
inlawrev-3343	308	39	1988	1988	NUM
inlawrev-3343	308	40	)	)	PUNCT
inlawrev-3343	308	41	;	;	PUNCT
inlawrev-3343	308	42	employment	employment	NOUN
inlawrev-3343	308	43	:	:	PUNCT
inlawrev-3343	308	44	global	global	ADJ
inlawrev-3343	308	45	companies	company	NOUN
inlawrev-3343	308	46	hiring	hire	VERB
inlawrev-3343	308	47	more	more	ADJ
inlawrev-3343	308	48	temps	temp	NOUN
inlawrev-3343	308	49	;	;	PUNCT
inlawrev-3343	308	50	trend	trend	NOUN
inlawrev-3343	308	51	expected	expect	VERB
inlawrev-3343	308	52	to	to	PART
inlawrev-3343	308	53	grow	grow	VERB
inlawrev-3343	308	54	,	,	PUNCT
inlawrev-3343	308	55	survey	survey	NOUN
inlawrev-3343	308	56	finds	find	VERB
inlawrev-3343	308	57	,	,	PUNCT
inlawrev-3343	308	58	1995	1995	NUM
inlawrev-3343	308	59	daily	daily	ADJ
inlawrev-3343	308	60	lab	lab	NOUN
inlawrev-3343	308	61	.	.	PUNCT
inlawrev-3343	309	1	rep	rep	PROPN
inlawrev-3343	309	2	.	.	PROPN
inlawrev-3343	309	3	(	(	PUNCT
inlawrev-3343	309	4	bna	bna	PROPN
inlawrev-3343	309	5	)	)	PUNCT
inlawrev-3343	309	6	no	no	NOUN
inlawrev-3343	309	7	.	.	NOUN
inlawrev-3343	309	8	180	180	NUM
inlawrev-3343	309	9	,	,	PUNCT
inlawrev-3343	309	10	at	at	ADP
inlawrev-3343	309	11	d21	d21	PROPN
inlawrev-3343	309	12	(	(	PUNCT
inlawrev-3343	309	13	sept	sept	PROPN
inlawrev-3343	309	14	.	.	PROPN
inlawrev-3343	309	15	18	18	NUM
inlawrev-3343	309	16	,	,	PUNCT
inlawrev-3343	309	17	1995	1995	NUM
inlawrev-3343	309	18	)	)	PUNCT
inlawrev-3343	309	19	.	.	PUNCT
inlawrev-3343	310	1	36	36	NUM
inlawrev-3343	310	2	.	.	PUNCT
inlawrev-3343	310	3	bureau	bureau	PROPN
inlawrev-3343	310	4	of	of	ADP
inlawrev-3343	310	5	labor	labor	PROPN
inlawrev-3343	310	6	statistics	statistics	PROPN
inlawrev-3343	310	7	ii	ii	PROPN
inlawrev-3343	310	8	,	,	PUNCT
inlawrev-3343	310	9	supra	supra	PROPN
inlawrev-3343	310	10	note	note	NOUN
inlawrev-3343	310	11	9	9	NUM
inlawrev-3343	310	12	,	,	PUNCT
inlawrev-3343	310	13	at	at	ADP
inlawrev-3343	310	14	2	2	NUM
inlawrev-3343	310	15	.	.	PUNCT
inlawrev-3343	310	16	elsewhere	elsewhere	ADV
inlawrev-3343	310	17	it	it	PRON
inlawrev-3343	310	18	has	have	AUX
inlawrev-3343	310	19	been	be	AUX
inlawrev-3343	310	20	suggested	suggest	VERB
inlawrev-3343	310	21	that	that	SCONJ
inlawrev-3343	310	22	the	the	DET
inlawrev-3343	310	23	category	category	NOUN
inlawrev-3343	310	24	should	should	AUX
inlawrev-3343	310	25	include	include	VERB
inlawrev-3343	310	26	individuals	individual	NOUN
inlawrev-3343	310	27	who	who	PRON
inlawrev-3343	310	28	"	"	PUNCT
inlawrev-3343	310	29	have	have	VERB
inlawrev-3343	310	30	little	little	ADJ
inlawrev-3343	310	31	or	or	CCONJ
inlawrev-3343	310	32	no	no	PRON
inlawrev-3343	310	33	attachment	attachment	NOUN
inlawrev-3343	310	34	to	to	ADP
inlawrev-3343	310	35	the	the	DET
inlawrev-3343	310	36	company	company	NOUN
inlawrev-3343	310	37	at	at	ADP
inlawrev-3343	310	38	which	which	PRON
inlawrev-3343	310	39	they	they	PRON
inlawrev-3343	310	40	work	work	VERB
inlawrev-3343	310	41	.	.	PUNCT
inlawrev-3343	310	42	"	"	PUNCT
inlawrev-3343	311	1	nollen	nollen	PROPN
inlawrev-3343	311	2	&	&	CCONJ
inlawrev-3343	311	3	axel	axel	PROPN
inlawrev-3343	311	4	,	,	PUNCT
inlawrev-3343	311	5	supra	supra	PROPN
inlawrev-3343	311	6	note	note	NOUN
inlawrev-3343	311	7	9	9	NUM
inlawrev-3343	311	8	,	,	PUNCT
inlawrev-3343	311	9	at	at	ADP
inlawrev-3343	311	10	5	5	NUM
inlawrev-3343	311	11	.	.	PUNCT
inlawrev-3343	311	12	37	37	NUM
inlawrev-3343	311	13	.	.	PUNCT
inlawrev-3343	312	1	bureau	bureau	PROPN
inlawrev-3343	312	2	of	of	ADP
inlawrev-3343	312	3	labor	labor	PROPN
inlawrev-3343	312	4	statistics	statistics	PROPN
inlawrev-3343	312	5	ii	ii	PROPN
inlawrev-3343	312	6	,	,	PUNCT
inlawrev-3343	312	7	supra	supra	PROPN
inlawrev-3343	312	8	note	note	NOUN
inlawrev-3343	312	9	9	9	NUM
inlawrev-3343	312	10	,	,	PUNCT
inlawrev-3343	312	11	at	at	ADP
inlawrev-3343	312	12	1	1	NUM
inlawrev-3343	312	13	.	.	PUNCT
inlawrev-3343	313	1	38	38	NUM
inlawrev-3343	313	2	.	.	PUNCT
inlawrev-3343	314	1	i	i	PRON
inlawrev-3343	314	2	d.	d.	PROPN
inlawrev-3343	314	3	a	a	DET
inlawrev-3343	314	4	second	second	ADJ
inlawrev-3343	314	5	survey	survey	NOUN
inlawrev-3343	314	6	released	release	VERB
inlawrev-3343	314	7	in	in	ADP
inlawrev-3343	314	8	december	december	PROPN
inlawrev-3343	314	9	1997	1997	NUM
inlawrev-3343	314	10	,	,	PUNCT
inlawrev-3343	314	11	reported	report	VERB
inlawrev-3343	314	12	that	that	SCONJ
inlawrev-3343	314	13	the	the	DET
inlawrev-3343	314	14	percentage	percentage	NOUN
inlawrev-3343	314	15	of	of	ADP
inlawrev-3343	314	16	contingent	contingent	ADJ
inlawrev-3343	314	17	workers	worker	NOUN
inlawrev-3343	314	18	had	have	AUX
inlawrev-3343	314	19	declined	decline	VERB
inlawrev-3343	314	20	to	to	ADP
inlawrev-3343	314	21	between	between	ADP
inlawrev-3343	314	22	1	1	NUM
inlawrev-3343	314	23	.9	.9	NUM
inlawrev-3343	314	24	%	%	NOUN
inlawrev-3343	314	25	and	and	CCONJ
inlawrev-3343	314	26	4.4	4.4	NUM
inlawrev-3343	314	27	%	%	NOUN
inlawrev-3343	314	28	of	of	ADP
inlawrev-3343	314	29	the	the	DET
inlawrev-3343	314	30	american	american	ADJ
inlawrev-3343	314	31	work	work	NOUN
inlawrev-3343	314	32	force	force	NOUN
inlawrev-3343	314	33	.	.	PUNCT
inlawrev-3343	315	1	bureau	bureau	PROPN
inlawrev-3343	315	2	of	of	ADP
inlawrev-3343	315	3	labor	labor	PROPN
inlawrev-3343	315	4	statistics	statistic	NOUN
inlawrev-3343	315	5	,	,	PUNCT
inlawrev-3343	315	6	u.	u.	PROPN
inlawrev-3343	315	7	s.	s.	PROPN
inlawrev-3343	315	8	dep't	dep't	PROPN
inlawrev-3343	315	9	of	of	ADP
inlawrev-3343	315	10	labor	labor	NOUN
inlawrev-3343	315	11	,	,	PUNCT
inlawrev-3343	315	12	contingent	contingent	NOUN
inlawrev-3343	315	13	and	and	CCONJ
inlawrev-3343	315	14	alternative	alternative	ADJ
inlawrev-3343	315	15	employment	employment	NOUN
inlawrev-3343	315	16	arrangements	arrangement	NOUN
inlawrev-3343	315	17	1	1	NUM
inlawrev-3343	315	18	(	(	PUNCT
inlawrev-3343	315	19	feb	feb	X
inlawrev-3343	315	20	.	.	PROPN
inlawrev-3343	315	21	1997	1997	NUM
inlawrev-3343	315	22	)	)	PUNCT
inlawrev-3343	315	23	(	(	PUNCT
inlawrev-3343	315	24	visited	visit	VERB
inlawrev-3343	315	25	nov	nov	PROPN
inlawrev-3343	315	26	.	.	PROPN
inlawrev-3343	315	27	1	1	NUM
inlawrev-3343	315	28	,	,	PUNCT
inlawrev-3343	315	29	1998	1998	NUM
inlawrev-3343	315	30	)	)	PUNCT
inlawrev-3343	316	1	<	<	X
inlawrev-3343	316	2	http://stats.bls.gov/news.release/	http://stats.bls.gov/news.release/	PROPN
inlawrev-3343	316	3	conemp.nws.htm	conemp.nws.htm	PROPN
inlawrev-3343	316	4	>	>	X
inlawrev-3343	317	1	[	[	X
inlawrev-3343	317	2	hereinafter	hereinafter	NOUN
inlawrev-3343	317	3	bureau	bureau	NOUN
inlawrev-3343	317	4	of	of	ADP
inlawrev-3343	317	5	labor	labor	PROPN
inlawrev-3343	317	6	statistics	statistics	PROPN
inlawrev-3343	317	7	iii	iii	PROPN
inlawrev-3343	317	8	]	]	X
inlawrev-3343	317	9	.	.	PUNCT
inlawrev-3343	318	1	312	312	NUM
inlawrev-3343	318	2	indiana	indiana	PROPN
inlawrev-3343	318	3	law	law	NOUN
inlawrev-3343	318	4	review	review	NOUN
inlawrev-3343	318	5	[	[	X
inlawrev-3343	318	6	vol	vol	NOUN
inlawrev-3343	318	7	.	.	PUNCT
inlawrev-3343	318	8	32:301	32:301	NUM
inlawrev-3343	318	9	force.^^	force.^^	X
inlawrev-3343	319	1	nevertheless	nevertheless	ADV
inlawrev-3343	319	2	,	,	PUNCT
inlawrev-3343	319	3	that	that	SCONJ
inlawrev-3343	319	4	there	there	PRON
inlawrev-3343	319	5	is	be	VERB
inlawrev-3343	319	6	no	no	DET
inlawrev-3343	319	7	consensus	consensus	NOUN
inlawrev-3343	319	8	concerning	concern	VERB
inlawrev-3343	319	9	the	the	DET
inlawrev-3343	319	10	extent	extent	NOUN
inlawrev-3343	319	11	of	of	ADP
inlawrev-3343	319	12	contingent	contingent	ADJ
inlawrev-3343	319	13	employment	employment	NOUN
inlawrev-3343	319	14	relationships	relationship	NOUN
inlawrev-3343	319	15	in	in	ADP
inlawrev-3343	319	16	the	the	DET
inlawrev-3343	319	17	american	american	ADJ
inlawrev-3343	319	18	economy	economy	NOUN
inlawrev-3343	319	19	does	do	AUX
inlawrev-3343	319	20	not	not	PART
inlawrev-3343	319	21	alter	alter	VERB
inlawrev-3343	319	22	the	the	DET
inlawrev-3343	319	23	fact	fact	NOUN
inlawrev-3343	319	24	that	that	SCONJ
inlawrev-3343	319	25	it	it	PRON
inlawrev-3343	319	26	has	have	AUX
inlawrev-3343	319	27	become	become	VERB
inlawrev-3343	319	28	an	an	DET
inlawrev-3343	319	29	increasingly	increasingly	ADV
inlawrev-3343	319	30	significant	significant	ADJ
inlawrev-3343	319	31	employment	employment	NOUN
inlawrev-3343	319	32	pattern	pattern	NOUN
inlawrev-3343	319	33	in	in	ADP
inlawrev-3343	319	34	recent	recent	ADJ
inlawrev-3343	319	35	40	40	NUM
inlawrev-3343	319	36	years	year	NOUN
inlawrev-3343	319	37	.	.	PUNCT
inlawrev-3343	320	1	there	there	PRON
inlawrev-3343	320	2	are	be	VERB
inlawrev-3343	320	3	a	a	DET
inlawrev-3343	320	4	mix	mix	NOUN
inlawrev-3343	320	5	of	of	ADP
inlawrev-3343	320	6	work	work	NOUN
inlawrev-3343	320	7	relationships	relationship	NOUN
inlawrev-3343	320	8	included	include	VERB
inlawrev-3343	320	9	within	within	ADP
inlawrev-3343	320	10	the	the	DET
inlawrev-3343	320	11	contingent	contingent	ADJ
inlawrev-3343	320	12	employment	employment	NOUN
inlawrev-3343	320	13	category	category	NOUN
inlawrev-3343	320	14	.	.	PUNCT
inlawrev-3343	321	1	one	one	NUM
inlawrev-3343	321	2	variant	variant	NOUN
inlawrev-3343	321	3	is	be	AUX
inlawrev-3343	321	4	the	the	DET
inlawrev-3343	321	5	temporary	temporary	ADJ
inlawrev-3343	321	6	job	job	NOUN
inlawrev-3343	321	7	which	which	PRON
inlawrev-3343	321	8	an	an	DET
inlawrev-3343	321	9	individual	individual	NOUN
inlawrev-3343	321	10	may	may	AUX
inlawrev-3343	321	11	take	take	VERB
inlawrev-3343	321	12	for	for	ADP
inlawrev-3343	321	13	a	a	DET
inlawrev-3343	321	14	limited	limited	ADJ
inlawrev-3343	321	15	period	period	NOUN
inlawrev-3343	321	16	of	of	ADP
inlawrev-3343	321	17	time	time	NOUN
inlawrev-3343	321	18	.	.	PUNCT
inlawrev-3343	322	1	manpower	manpower	PROPN
inlawrev-3343	322	2	,	,	PUNCT
inlawrev-3343	322	3	inc	inc	PROPN
inlawrev-3343	322	4	.	.	PROPN
inlawrev-3343	322	5	,	,	PUNCT
inlawrev-3343	322	6	reportedly	reportedly	ADV
inlawrev-3343	322	7	the	the	DET
inlawrev-3343	322	8	largest	large	ADJ
inlawrev-3343	322	9	private	private	ADJ
inlawrev-3343	322	10	employer	employer	NOUN
inlawrev-3343	322	11	in	in	ADP
inlawrev-3343	322	12	the	the	DET
inlawrev-3343	322	13	united	united	PROPN
inlawrev-3343	322	14	states	states	PROPN
inlawrev-3343	322	15	,	,	PUNCT
inlawrev-3343	322	16	has	have	AUX
inlawrev-3343	322	17	provided	provide	VERB
inlawrev-3343	322	18	workers	worker	NOUN
inlawrev-3343	322	19	for	for	ADP
inlawrev-3343	322	20	this	this	DET
inlawrev-3343	322	21	kind	kind	NOUN
inlawrev-3343	322	22	of	of	ADP
inlawrev-3343	322	23	assignment	assignment	NOUN
inlawrev-3343	322	24	for	for	ADP
inlawrev-3343	322	25	approximately	approximately	ADV
inlawrev-3343	322	26	fifty	fifty	NUM
inlawrev-3343	322	27	years	year	NOUN
inlawrev-3343	322	28	.	.	PUNCT
inlawrev-3343	322	29	'	'	PUNCT
inlawrev-3343	323	1	*	*	PUNCT
inlawrev-3343	323	2	'	'	PUNCT
inlawrev-3343	323	3	the	the	DET
inlawrev-3343	323	4	typical	typical	ADJ
inlawrev-3343	323	5	pattern	pattern	NOUN
inlawrev-3343	323	6	is	be	AUX
inlawrev-3343	323	7	that	that	SCONJ
inlawrev-3343	323	8	the	the	DET
inlawrev-3343	323	9	temporary	temporary	ADJ
inlawrev-3343	323	10	help	help	NOUN
inlawrev-3343	323	11	agency	agency	NOUN
inlawrev-3343	323	12	will	will	AUX
inlawrev-3343	323	13	either	either	CCONJ
inlawrev-3343	323	14	find	find	VERB
inlawrev-3343	323	15	skilled	skilled	ADJ
inlawrev-3343	323	16	personnel	personnel	NOUN
inlawrev-3343	323	17	or	or	CCONJ
inlawrev-3343	323	18	recruit	recruit	NOUN
inlawrev-3343	323	19	and	and	CCONJ
inlawrev-3343	323	20	train	train	VERB
inlawrev-3343	323	21	the	the	DET
inlawrev-3343	323	22	needed	need	VERB
inlawrev-3343	323	23	workers	worker	NOUN
inlawrev-3343	323	24	,	,	PUNCT
inlawrev-3343	323	25	thereafter	thereafter	ADV
inlawrev-3343	323	26	referring	refer	VERB
inlawrev-3343	323	27	them	they	PRON
inlawrev-3343	323	28	to	to	ADP
inlawrev-3343	323	29	employers	employer	NOUN
inlawrev-3343	323	30	who	who	PRON
inlawrev-3343	323	31	have	have	AUX
inlawrev-3343	323	32	listed	list	VERB
inlawrev-3343	323	33	available	available	ADJ
inlawrev-3343	323	34	temporar	temporar	PROPN
inlawrev-3343	323	35	>	>	SYM
inlawrev-3343	323	36	'	'	PUNCT
inlawrev-3343	323	37	positions	position	NOUN
inlawrev-3343	323	38	.	.	PUNCT
inlawrev-3343	324	1	'*^	'*^	NOUN
inlawrev-3343	324	2	this	this	PRON
inlawrev-3343	324	3	has	have	AUX
inlawrev-3343	324	4	become	become	VERB
inlawrev-3343	324	5	an	an	DET
inlawrev-3343	324	6	increasingly	increasingly	ADV
inlawrev-3343	324	7	significant	significant	ADJ
inlawrev-3343	324	8	form	form	NOUN
inlawrev-3343	324	9	of	of	ADP
inlawrev-3343	324	10	employment	employment	NOUN
inlawrev-3343	324	11	,	,	PUNCT
inlawrev-3343	324	12	now	now	ADV
inlawrev-3343	324	13	extending	extend	VERB
inlawrev-3343	324	14	well	well	ADV
inlawrev-3343	324	15	beyond	beyond	ADP
inlawrev-3343	324	16	clerical	clerical	ADJ
inlawrev-3343	324	17	jobs	job	NOUN
inlawrev-3343	324	18	to	to	PART
inlawrev-3343	324	19	include	include	VERB
inlawrev-3343	324	20	professional	professional	ADJ
inlawrev-3343	324	21	positions	position	NOUN
inlawrev-3343	324	22	such	such	ADJ
inlawrev-3343	324	23	as	as	ADP
inlawrev-3343	324	24	attorneys,"*^	attorneys,"*^	NOUN
inlawrev-3343	324	25	journalists	journalist	NOUN
inlawrev-3343	324	26	,	,	PUNCT
inlawrev-3343	324	27	'	'	PUNCT
inlawrev-3343	324	28	*	*	PUNCT
inlawrev-3343	324	29	'	'	PART
inlawrev-3343	324	30	*	*	PUNCT
inlawrev-3343	324	31	and	and	CCONJ
inlawrev-3343	324	32	even	even	ADV
inlawrev-3343	324	33	physicists	physicist	NOUN
inlawrev-3343	324	34	.	.	PUNCT
inlawrev-3343	325	1	"*^	"*^	NOUN
inlawrev-3343	325	2	if	if	SCONJ
inlawrev-3343	325	3	an	an	DET
inlawrev-3343	325	4	employer	employer	NOUN
inlawrev-3343	325	5	needs	need	VERB
inlawrev-3343	325	6	the	the	DET
inlawrev-3343	325	7	services	service	NOUN
inlawrev-3343	325	8	of	of	ADP
inlawrev-3343	325	9	a	a	DET
inlawrev-3343	325	10	work	work	NOUN
inlawrev-3343	325	11	force	force	NOUN
inlawrev-3343	325	12	or	or	CCONJ
inlawrev-3343	325	13	of	of	ADP
inlawrev-3343	325	14	individual	individual	ADJ
inlawrev-3343	325	15	workers	worker	NOUN
inlawrev-3343	325	16	for	for	ADP
inlawrev-3343	325	17	a	a	DET
inlawrev-3343	325	18	more	more	ADV
inlawrev-3343	325	19	extended	extended	ADJ
inlawrev-3343	325	20	period	period	NOUN
inlawrev-3343	325	21	of	of	ADP
inlawrev-3343	325	22	time	time	NOUN
inlawrev-3343	325	23	,	,	PUNCT
inlawrev-3343	325	24	other	other	ADJ
inlawrev-3343	325	25	contingent	contingent	ADJ
inlawrev-3343	325	26	employment	employment	NOUN
inlawrev-3343	325	27	arrangements	arrangement	NOUN
inlawrev-3343	325	28	may	may	AUX
inlawrev-3343	325	29	be	be	AUX
inlawrev-3343	325	30	required	require	VERB
inlawrev-3343	325	31	.	.	PUNCT
inlawrev-3343	326	1	one	one	NUM
inlawrev-3343	326	2	pattern	pattern	NOUN
inlawrev-3343	326	3	is	be	AUX
inlawrev-3343	326	4	to	to	PART
inlawrev-3343	326	5	employ	employ	VERB
inlawrev-3343	326	6	the	the	DET
inlawrev-3343	326	7	services	service	NOUN
inlawrev-3343	326	8	of	of	ADP
inlawrev-3343	326	9	an	an	DET
inlawrev-3343	326	10	employee	employee	NOUN
inlawrev-3343	326	11	leasing	leasing	NOUN
inlawrev-3343	326	12	firm	firm	NOUN
inlawrev-3343	326	13	to	to	PART
inlawrev-3343	326	14	perform	perform	VERB
inlawrev-3343	326	15	the	the	DET
inlawrev-3343	326	16	function	function	NOUN
inlawrev-3343	326	17	ofproviding	ofprovide	VERB
inlawrev-3343	326	18	the	the	DET
inlawrev-3343	326	19	work	work	NOUN
inlawrev-3343	326	20	force	force	NOUN
inlawrev-3343	326	21	and	and	CCONJ
inlawrev-3343	326	22	managing	manage	VERB
inlawrev-3343	326	23	all	all	DET
inlawrev-3343	326	24	related	relate	VERB
inlawrev-3343	326	25	payroll	payroll	NOUN
inlawrev-3343	326	26	and	and	CCONJ
inlawrev-3343	326	27	human	human	ADJ
inlawrev-3343	326	28	resource	resource	NOUN
inlawrev-3343	326	29	services	service	NOUN
inlawrev-3343	326	30	.	.	PUNCT
inlawrev-3343	327	1	"*^	"*^	NOUN
inlawrev-3343	327	2	it	it	PRON
inlawrev-3343	327	3	is	be	AUX
inlawrev-3343	327	4	possible	possible	ADJ
inlawrev-3343	327	5	in	in	ADP
inlawrev-3343	327	6	this	this	DET
inlawrev-3343	327	7	type	type	NOUN
inlawrev-3343	327	8	of	of	ADP
inlawrev-3343	327	9	arrangement	arrangement	NOUN
inlawrev-3343	327	10	for	for	ADP
inlawrev-3343	327	11	the	the	DET
inlawrev-3343	327	12	supplied	supply	VERB
inlawrev-3343	327	13	workers	worker	NOUN
inlawrev-3343	327	14	to	to	PART
inlawrev-3343	327	15	either	either	CCONJ
inlawrev-3343	327	16	be	be	AUX
inlawrev-3343	327	17	supervised	supervise	VERB
inlawrev-3343	327	18	by	by	ADP
inlawrev-3343	327	19	the	the	DET
inlawrev-3343	327	20	contracting	contracting	NOUN
inlawrev-3343	327	21	firm	firm	NOUN
inlawrev-3343	327	22	or	or	CCONJ
inlawrev-3343	327	23	to	to	PART
inlawrev-3343	327	24	be	be	AUX
inlawrev-3343	327	25	part	part	NOUN
inlawrev-3343	327	26	of	of	ADP
inlawrev-3343	327	27	a	a	DET
inlawrev-3343	327	28	self	self	NOUN
inlawrev-3343	327	29	-	-	PUNCT
inlawrev-3343	327	30	contained	contain	VERB
inlawrev-3343	327	31	and	and	CCONJ
inlawrev-3343	327	32	supervised	supervise	VERB
inlawrev-3343	327	33	crew	crew	NOUN
inlawrev-3343	327	34	provided	provide	VERB
inlawrev-3343	327	35	by	by	ADP
inlawrev-3343	327	36	the	the	DET
inlawrev-3343	327	37	leasing	leasing	NOUN
inlawrev-3343	327	38	company	company	NOUN
inlawrev-3343	327	39	.	.	PUNCT
inlawrev-3343	328	1	39	39	NUM
inlawrev-3343	328	2	.	.	PUNCT
inlawrev-3343	329	1	see	see	VERB
inlawrev-3343	329	2	belous	belous	ADJ
inlawrev-3343	329	3	,	,	PUNCT
inlawrev-3343	329	4	supra	supra	PROPN
inlawrev-3343	329	5	note	note	NOUN
inlawrev-3343	329	6	35	35	NUM
inlawrev-3343	329	7	,	,	PUNCT
inlawrev-3343	329	8	at	at	ADP
inlawrev-3343	329	9	867	867	NUM
inlawrev-3343	329	10	;	;	PUNCT
inlawrev-3343	329	11	see	see	VERB
inlawrev-3343	329	12	also	also	ADV
inlawrev-3343	329	13	nollen	nollen	VERB
inlawrev-3343	329	14	&	&	CCONJ
inlawrev-3343	329	15	axel	axel	PROPN
inlawrev-3343	329	16	,	,	PUNCT
inlawrev-3343	329	17	supra	supra	PROPN
inlawrev-3343	329	18	note	note	NOUN
inlawrev-3343	329	19	9	9	NUM
inlawrev-3343	329	20	,	,	PUNCT
inlawrev-3343	329	21	at	at	ADP
inlawrev-3343	329	22	9	9	NUM
inlawrev-3343	329	23	-	-	SYM
inlawrev-3343	329	24	1	1	NUM
inlawrev-3343	329	25	1	1	NUM
inlawrev-3343	329	26	(	(	PUNCT
inlawrev-3343	329	27	estimating	estimate	VERB
inlawrev-3343	329	28	the	the	DET
inlawrev-3343	329	29	contingent	contingent	ADJ
inlawrev-3343	329	30	employee	employee	NOUN
inlawrev-3343	329	31	population	population	NOUN
inlawrev-3343	329	32	at	at	ADP
inlawrev-3343	329	33	25	25	NUM
inlawrev-3343	329	34	%	%	NOUN
inlawrev-3343	329	35	of	of	ADP
inlawrev-3343	329	36	the	the	DET
inlawrev-3343	329	37	american	american	ADJ
inlawrev-3343	329	38	work	work	NOUN
inlawrev-3343	329	39	force	force	NOUN
inlawrev-3343	329	40	and	and	CCONJ
inlawrev-3343	329	41	explaining	explain	VERB
inlawrev-3343	329	42	the	the	DET
inlawrev-3343	329	43	difference	difference	NOUN
inlawrev-3343	329	44	as	as	SCONJ
inlawrev-3343	329	45	beised	beise	VERB
inlawrev-3343	329	46	upon	upon	SCONJ
inlawrev-3343	329	47	the	the	DET
inlawrev-3343	329	48	overcounting	overcounting	NOUN
inlawrev-3343	329	49	of	of	ADP
inlawrev-3343	329	50	permanent	permanent	ADJ
inlawrev-3343	329	51	core	core	NOUN
inlawrev-3343	329	52	workers	worker	NOUN
inlawrev-3343	329	53	who	who	PRON
inlawrev-3343	329	54	may	may	AUX
inlawrev-3343	329	55	be	be	AUX
inlawrev-3343	329	56	part	part	NOUN
inlawrev-3343	329	57	time	time	NOUN
inlawrev-3343	329	58	,	,	PUNCT
inlawrev-3343	329	59	and	and	CCONJ
inlawrev-3343	329	60	the	the	DET
inlawrev-3343	329	61	failure	failure	NOUN
inlawrev-3343	329	62	to	to	PART
inlawrev-3343	329	63	account	account	VERB
inlawrev-3343	329	64	for	for	ADP
inlawrev-3343	329	65	temporary	temporary	ADJ
inlawrev-3343	329	66	help	help	NOUN
inlawrev-3343	329	67	who	who	PRON
inlawrev-3343	329	68	are	be	AUX
inlawrev-3343	329	69	not	not	PART
inlawrev-3343	329	70	secured	secure	VERB
inlawrev-3343	329	71	through	through	ADP
inlawrev-3343	329	72	temporary	temporary	ADJ
inlawrev-3343	329	73	help	help	NOUN
inlawrev-3343	329	74	agencies	agency	NOUN
inlawrev-3343	329	75	)	)	PUNCT
inlawrev-3343	329	76	.	.	PUNCT
inlawrev-3343	330	1	for	for	ADP
inlawrev-3343	330	2	a	a	DET
inlawrev-3343	330	3	critical	critical	ADJ
inlawrev-3343	330	4	analysis	analysis	NOUN
inlawrev-3343	330	5	of	of	ADP
inlawrev-3343	330	6	the	the	DET
inlawrev-3343	330	7	alternative	alternative	ADJ
inlawrev-3343	330	8	definitions	definition	NOUN
inlawrev-3343	330	9	given	give	VERB
inlawrev-3343	330	10	to	to	ADP
inlawrev-3343	330	11	contingent	contingent	ADJ
inlawrev-3343	330	12	employment	employment	NOUN
inlawrev-3343	330	13	,	,	PUNCT
inlawrev-3343	330	14	see	see	VERB
inlawrev-3343	330	15	gillian	gillian	PROPN
inlawrev-3343	330	16	lester	lester	PROPN
inlawrev-3343	330	17	,	,	PUNCT
inlawrev-3343	330	18	careers	career	NOUN
inlawrev-3343	330	19	and	and	CCONJ
inlawrev-3343	330	20	contingency	contingency	NOUN
inlawrev-3343	330	21	,	,	PUNCT
inlawrev-3343	330	22	51	51	NUM
inlawrev-3343	330	23	stan	stan	NOUN
inlawrev-3343	330	24	.	.	PUNCT
inlawrev-3343	331	1	l.	l.	PROPN
inlawrev-3343	331	2	rev	rev	PROPN
inlawrev-3343	331	3	.	.	PROPN
inlawrev-3343	331	4	73	73	NUM
inlawrev-3343	331	5	,	,	PUNCT
inlawrev-3343	331	6	78	78	NUM
inlawrev-3343	331	7	-	-	SYM
inlawrev-3343	331	8	86	86	NUM
inlawrev-3343	331	9	(	(	PUNCT
inlawrev-3343	331	10	1998	1998	NUM
inlawrev-3343	331	11	)	)	PUNCT
inlawrev-3343	331	12	.	.	PUNCT
inlawrev-3343	332	1	40	40	NUM
inlawrev-3343	332	2	.	.	PUNCT
inlawrev-3343	333	1	surveys	survey	NOUN
inlawrev-3343	333	2	undertaken	undertake	VERB
inlawrev-3343	333	3	by	by	ADP
inlawrev-3343	333	4	the	the	DET
inlawrev-3343	333	5	conference	conference	NOUN
inlawrev-3343	333	6	board	board	NOUN
inlawrev-3343	333	7	in	in	ADP
inlawrev-3343	333	8	1990	1990	NUM
inlawrev-3343	333	9	and	and	CCONJ
inlawrev-3343	333	10	1995	1995	NUM
inlawrev-3343	333	11	indicated	indicate	VERB
inlawrev-3343	333	12	a	a	DET
inlawrev-3343	333	13	growth	growth	NOUN
inlawrev-3343	333	14	from	from	ADP
inlawrev-3343	333	15	12	12	NUM
inlawrev-3343	333	16	%	%	NOUN
inlawrev-3343	333	17	to	to	PART
inlawrev-3343	333	18	35	35	NUM
inlawrev-3343	333	19	%	%	NOUN
inlawrev-3343	333	20	of	of	ADP
inlawrev-3343	333	21	surveyed	survey	VERB
inlawrev-3343	333	22	employers	employer	NOUN
inlawrev-3343	333	23	who	who	PRON
inlawrev-3343	333	24	expected	expect	VERB
inlawrev-3343	333	25	that	that	SCONJ
inlawrev-3343	333	26	their	their	PRON
inlawrev-3343	333	27	work	work	NOUN
inlawrev-3343	333	28	force	force	NOUN
inlawrev-3343	333	29	would	would	AUX
inlawrev-3343	333	30	involve	involve	VERB
inlawrev-3343	333	31	at	at	ADV
inlawrev-3343	333	32	least	least	ADV
inlawrev-3343	333	33	10	10	NUM
inlawrev-3343	333	34	%	%	NOUN
inlawrev-3343	333	35	contingent	contingent	NOUN
inlawrev-3343	333	36	employee	employee	NOUN
inlawrev-3343	333	37	utilization	utilization	NOUN
inlawrev-3343	333	38	in	in	ADP
inlawrev-3343	333	39	the	the	DET
inlawrev-3343	333	40	near	near	ADJ
inlawrev-3343	333	41	future	future	NOUN
inlawrev-3343	333	42	.	.	PUNCT
inlawrev-3343	334	1	see	see	VERB
inlawrev-3343	334	2	employment	employment	NOUN
inlawrev-3343	334	3	:	:	PUNCT
inlawrev-3343	334	4	global	global	ADJ
inlawrev-3343	334	5	companies	company	NOUN
inlawrev-3343	334	6	hiring	hire	VERB
inlawrev-3343	334	7	more	more	ADJ
inlawrev-3343	334	8	temps	temp	NOUN
inlawrev-3343	334	9	;	;	PUNCT
inlawrev-3343	334	10	trend	trend	NOUN
inlawrev-3343	334	11	expected	expect	VERB
inlawrev-3343	334	12	to	to	PART
inlawrev-3343	334	13	grow	grow	VERB
inlawrev-3343	334	14	,	,	PUNCT
inlawrev-3343	334	15	surveying	surveying	NOUN
inlawrev-3343	334	16	finds	find	VERB
inlawrev-3343	334	17	,	,	PUNCT
inlawrev-3343	334	18	1995	1995	NUM
inlawrev-3343	334	19	daily	daily	ADJ
inlawrev-3343	334	20	lab	lab	NOUN
inlawrev-3343	334	21	.	.	PUNCT
inlawrev-3343	335	1	rep	rep	PROPN
inlawrev-3343	335	2	.	.	PROPN
inlawrev-3343	335	3	(	(	PUNCT
inlawrev-3343	335	4	bna	bna	PROPN
inlawrev-3343	335	5	)	)	PUNCT
inlawrev-3343	335	6	no	no	NOUN
inlawrev-3343	335	7	.	.	NOUN
inlawrev-3343	335	8	180	180	NUM
inlawrev-3343	335	9	,	,	PUNCT
inlawrev-3343	335	10	at	at	ADP
inlawrev-3343	335	11	d21	d21	PROPN
inlawrev-3343	335	12	(	(	PUNCT
inlawrev-3343	335	13	sept	sept	PROPN
inlawrev-3343	335	14	.	.	PROPN
inlawrev-3343	335	15	18	18	NUM
inlawrev-3343	335	16	,	,	PUNCT
inlawrev-3343	335	17	1995	1995	NUM
inlawrev-3343	335	18	)	)	PUNCT
inlawrev-3343	335	19	.	.	PUNCT
inlawrev-3343	336	1	another	another	DET
inlawrev-3343	336	2	survey	survey	NOUN
inlawrev-3343	336	3	revealed	reveal	VERB
inlawrev-3343	336	4	that	that	SCONJ
inlawrev-3343	336	5	60	60	NUM
inlawrev-3343	336	6	%	%	NOUN
inlawrev-3343	336	7	of	of	ADP
inlawrev-3343	336	8	employers	employer	NOUN
inlawrev-3343	336	9	increased	increase	VERB
inlawrev-3343	336	10	their	their	PRON
inlawrev-3343	336	11	utilization	utilization	NOUN
inlawrev-3343	336	12	of	of	ADP
inlawrev-3343	336	13	contingent	contingent	ADJ
inlawrev-3343	336	14	workers	worker	NOUN
inlawrev-3343	336	15	over	over	ADP
inlawrev-3343	336	16	a	a	DET
inlawrev-3343	336	17	five	five	NUM
inlawrev-3343	336	18	-	-	PUNCT
inlawrev-3343	336	19	year	year	NOUN
inlawrev-3343	336	20	period	period	NOUN
inlawrev-3343	336	21	.	.	PUNCT
inlawrev-3343	337	1	contingent	contingent	ADJ
inlawrev-3343	337	2	workers	worker	NOUN
inlawrev-3343	337	3	:	:	PUNCT
inlawrev-3343	337	4	use	use	VERB
inlawrev-3343	337	5	ofcontingent	ofcontingent	NOUN
inlawrev-3343	337	6	workers	worker	NOUN
inlawrev-3343	337	7	grows	grow	VERB
inlawrev-3343	337	8	over	over	ADP
inlawrev-3343	337	9	five	five	NUM
inlawrev-3343	337	10	-	-	PUNCT
inlawrev-3343	337	11	year	year	NOUN
inlawrev-3343	337	12	span	span	NOUN
inlawrev-3343	337	13	,	,	PUNCT
inlawrev-3343	337	14	survey	survey	NOUN
inlawrev-3343	337	15	finds	find	VERB
inlawrev-3343	337	16	,	,	PUNCT
inlawrev-3343	337	17	1996	1996	NUM
inlawrev-3343	337	18	daily	daily	ADJ
inlawrev-3343	337	19	lab	lab	NOUN
inlawrev-3343	337	20	.	.	PUNCT
inlawrev-3343	338	1	rep	rep	PROPN
inlawrev-3343	338	2	.	.	PROPN
inlawrev-3343	338	3	(	(	PUNCT
inlawrev-3343	338	4	bna	bna	PROPN
inlawrev-3343	338	5	)	)	PUNCT
inlawrev-3343	338	6	no	no	NOUN
inlawrev-3343	338	7	.	.	NOUN
inlawrev-3343	338	8	136	136	NUM
inlawrev-3343	338	9	,	,	PUNCT
inlawrev-3343	338	10	at	at	ADP
inlawrev-3343	338	11	d8	d8	PROPN
inlawrev-3343	338	12	(	(	PUNCT
inlawrev-3343	338	13	july	july	PROPN
inlawrev-3343	338	14	16	16	NUM
inlawrev-3343	338	15	,	,	PUNCT
inlawrev-3343	338	16	1996	1996	NUM
inlawrev-3343	338	17	)	)	PUNCT
inlawrev-3343	338	18	.	.	PUNCT
inlawrev-3343	339	1	41	41	NUM
inlawrev-3343	339	2	.	.	PUNCT
inlawrev-3343	340	1	see	see	VERB
inlawrev-3343	340	2	jeremy	jeremy	PROPN
inlawrev-3343	340	3	rifkin	rifkin	PROPN
inlawrev-3343	340	4	,	,	PUNCT
inlawrev-3343	340	5	the	the	DET
inlawrev-3343	340	6	ehfd	ehfd	NOUN
inlawrev-3343	340	7	of	of	ADP
inlawrev-3343	340	8	work	work	NOUN
inlawrev-3343	340	9	190	190	NUM
inlawrev-3343	340	10	(	(	PUNCT
inlawrev-3343	340	11	1995	1995	NUM
inlawrev-3343	340	12	)	)	PUNCT
inlawrev-3343	340	13	(	(	PUNCT
inlawrev-3343	340	14	reporting	report	VERB
inlawrev-3343	340	15	a	a	DET
inlawrev-3343	340	16	total	total	NOUN
inlawrev-3343	340	17	of	of	ADP
inlawrev-3343	340	18	560,000	560,000	NUM
inlawrev-3343	340	19	manpower	manpower	NOUN
inlawrev-3343	340	20	employees	employee	NOUN
inlawrev-3343	340	21	)	)	PUNCT
inlawrev-3343	340	22	.	.	PUNCT
inlawrev-3343	341	1	42	42	NUM
inlawrev-3343	341	2	.	.	PUNCT
inlawrev-3343	342	1	see	see	VERB
inlawrev-3343	342	2	lenz	lenz	PROPN
inlawrev-3343	342	3	,	,	PUNCT
inlawrev-3343	342	4	supra	supra	PROPN
inlawrev-3343	342	5	note	note	VERB
inlawrev-3343	342	6	3	3	NUM
inlawrev-3343	342	7	3	3	NUM
inlawrev-3343	342	8	,	,	PUNCT
inlawrev-3343	342	9	at	at	ADP
inlawrev-3343	342	10	1	1	NUM
inlawrev-3343	342	11	01	01	NUM
inlawrev-3343	342	12	1	1	NUM
inlawrev-3343	342	13	.	.	PUNCT
inlawrev-3343	343	1	43	43	NUM
inlawrev-3343	343	2	.	.	PUNCT
inlawrev-3343	344	1	see	see	VERB
inlawrev-3343	344	2	vincent	vincent	PROPN
inlawrev-3343	344	3	r.	r.	PROPN
inlawrev-3343	344	4	johnson	johnson	PROPN
inlawrev-3343	344	5	&	&	CCONJ
inlawrev-3343	344	6	virginia	virginia	PROPN
inlawrev-3343	344	7	coyle	coyle	PROPN
inlawrev-3343	344	8	,	,	PUNCT
inlawrev-3343	344	9	on	on	ADP
inlawrev-3343	344	10	the	the	DET
inlawrev-3343	344	11	transformation	transformation	NOUN
inlawrev-3343	344	12	of	of	ADP
inlawrev-3343	344	13	the	the	DET
inlawrev-3343	344	14	legal	legal	ADJ
inlawrev-3343	344	15	profession	profession	NOUN
inlawrev-3343	344	16	:	:	PUNCT
inlawrev-3343	344	17	the	the	DET
inlawrev-3343	344	18	advent	advent	ADJ
inlawrev-3343	344	19	oftemporary	oftemporary	ADJ
inlawrev-3343	344	20	lawyering	lawyering	NOUN
inlawrev-3343	344	21	,	,	PUNCT
inlawrev-3343	344	22	66	66	NUM
inlawrev-3343	344	23	notre	notre	PROPN
inlawrev-3343	344	24	dame	dame	PROPN
inlawrev-3343	344	25	l.	l.	PROPN
inlawrev-3343	344	26	rev	rev	PROPN
inlawrev-3343	344	27	.	.	PROPN
inlawrev-3343	345	1	359(1	359(1	NUM
inlawrev-3343	345	2	990	990	NUM
inlawrev-3343	345	3	)	)	PUNCT
inlawrev-3343	345	4	.	.	PUNCT
inlawrev-3343	346	1	44	44	NUM
inlawrev-3343	346	2	.	.	PUNCT
inlawrev-3343	347	1	see	see	VERB
inlawrev-3343	347	2	sheila	sheila	PROPN
inlawrev-3343	347	3	p.	p.	NOUN
inlawrev-3343	347	4	calamba	calamba	NOUN
inlawrev-3343	347	5	,	,	PUNCT
inlawrev-3343	347	6	at	at	ADP
inlawrev-3343	347	7	big	big	ADJ
inlawrev-3343	347	8	dailies	daily	NOUN
inlawrev-3343	347	9	,	,	PUNCT
inlawrev-3343	347	10	more	more	ADJ
inlawrev-3343	347	11	news	news	NOUN
inlawrev-3343	347	12	jobs	job	NOUN
inlawrev-3343	347	13	are	be	AUX
inlawrev-3343	347	14	temporary	temporary	ADJ
inlawrev-3343	347	15	,	,	PUNCT
inlawrev-3343	347	16	wall	wall	PROPN
inlawrev-3343	347	17	st	st	PROPN
inlawrev-3343	347	18	.	.	PROPN
inlawrev-3343	347	19	j.	j.	PROPN
inlawrev-3343	347	20	,	,	PUNCT
inlawrev-3343	347	21	aug	aug	PROPN
inlawrev-3343	347	22	.	.	PROPN
inlawrev-3343	347	23	26	26	NUM
inlawrev-3343	347	24	,	,	PUNCT
inlawrev-3343	347	25	1996	1996	NUM
inlawrev-3343	347	26	,	,	PUNCT
inlawrev-3343	347	27	at	at	ADP
inlawrev-3343	347	28	bl	bl	PROPN
inlawrev-3343	347	29	.	.	PROPN
inlawrev-3343	347	30	45	45	NUM
inlawrev-3343	347	31	.	.	PUNCT
inlawrev-3343	348	1	see	see	VERB
inlawrev-3343	348	2	g.	g.	PROPN
inlawrev-3343	348	3	pascale	pascale	PROPN
inlawrev-3343	348	4	zachary	zachary	PROPN
inlawrev-3343	348	5	,	,	PUNCT
inlawrev-3343	348	6	looking	look	VERB
inlawrev-3343	348	7	for	for	ADP
inlawrev-3343	348	8	a	a	DET
inlawrev-3343	348	9	real	real	ADJ
inlawrev-3343	348	10	rocket	rocket	NOUN
inlawrev-3343	348	11	scientist	scientist	NOUN
inlawrev-3343	348	12	?	?	PUNCT
inlawrev-3343	349	1	manpower	manpower	NOUN
inlawrev-3343	349	2	to	to	PART
inlawrev-3343	349	3	offer	offer	VERB
inlawrev-3343	349	4	physicists	physicist	NOUN
inlawrev-3343	349	5	as	as	ADP
inlawrev-3343	349	6	temps	temps	PROPN
inlawrev-3343	349	7	,	,	PUNCT
inlawrev-3343	349	8	wall	wall	PROPN
inlawrev-3343	349	9	st	st	PROPN
inlawrev-3343	349	10	.	.	PROPN
inlawrev-3343	349	11	j.	j.	PROPN
inlawrev-3343	349	12	,	,	PUNCT
inlawrev-3343	349	13	nov	nov	PROPN
inlawrev-3343	349	14	.	.	PROPN
inlawrev-3343	349	15	27	27	NUM
inlawrev-3343	349	16	,	,	PUNCT
inlawrev-3343	349	17	1996	1996	NUM
inlawrev-3343	349	18	,	,	PUNCT
inlawrev-3343	349	19	at	at	ADP
inlawrev-3343	349	20	a4	a4	NUM
inlawrev-3343	349	21	.	.	PUNCT
inlawrev-3343	350	1	46	46	NUM
inlawrev-3343	350	2	.	.	PUNCT
inlawrev-3343	351	1	see	see	VERB
inlawrev-3343	351	2	lenz	lenz	PROPN
inlawrev-3343	351	3	,	,	PUNCT
inlawrev-3343	351	4	supra	supra	PROPN
inlawrev-3343	351	5	note	note	PROPN
inlawrev-3343	351	6	33	33	NUM
inlawrev-3343	351	7	,	,	PUNCT
inlawrev-3343	351	8	at	at	ADP
inlawrev-3343	351	9	1	1	NUM
inlawrev-3343	351	10	1	1	NUM
inlawrev-3343	351	11	-	-	SYM
inlawrev-3343	351	12	12	12	NUM
inlawrev-3343	351	13	;	;	PUNCT
inlawrev-3343	351	14	hammond	hammond	PROPN
inlawrev-3343	351	15	,	,	PUNCT
inlawrev-3343	351	16	supra	supra	PROPN
inlawrev-3343	351	17	note	note	NOUN
inlawrev-3343	351	18	33	33	NUM
inlawrev-3343	351	19	,	,	PUNCT
inlawrev-3343	351	20	at	at	ADP
inlawrev-3343	351	21	163	163	NUM
inlawrev-3343	351	22	-	-	SYM
inlawrev-3343	351	23	67	67	NUM
inlawrev-3343	351	24	.	.	NOUN
inlawrev-3343	351	25	1	1	NUM
inlawrev-3343	351	26	999	999	NUM
inlawrev-3343	351	27	]	]	PUNCT
inlawrev-3343	351	28	employee	employee	NOUN
inlawrev-3343	351	29	benefits	benefit	NOUN
inlawrev-3343	351	30	problem	problem	VERB
inlawrev-3343	352	1	3	3	NUM
inlawrev-3343	352	2	1	1	NUM
inlawrev-3343	352	3	3	3	NUM
inlawrev-3343	352	4	indeed	indeed	ADV
inlawrev-3343	352	5	,	,	PUNCT
inlawrev-3343	352	6	an	an	DET
inlawrev-3343	352	7	employer	employer	NOUN
inlawrev-3343	352	8	may	may	AUX
inlawrev-3343	352	9	even	even	ADV
inlawrev-3343	352	10	decide	decide	VERB
inlawrev-3343	352	11	to	to	PART
inlawrev-3343	352	12	subcontract	subcontract	VERB
inlawrev-3343	352	13	an	an	DET
inlawrev-3343	352	14	entire	entire	ADJ
inlawrev-3343	352	15	assignment	assignment	NOUN
inlawrev-3343	352	16	,	,	PUNCT
inlawrev-3343	352	17	such	such	ADJ
inlawrev-3343	352	18	as	as	ADP
inlawrev-3343	352	19	guarding	guard	VERB
inlawrev-3343	352	20	the	the	DET
inlawrev-3343	352	21	employer	employer	NOUN
inlawrev-3343	352	22	's	's	PART
inlawrev-3343	352	23	premises	premise	NOUN
inlawrev-3343	352	24	or	or	CCONJ
inlawrev-3343	352	25	operating	operate	VERB
inlawrev-3343	352	26	a	a	DET
inlawrev-3343	352	27	data	data	NOUN
inlawrev-3343	352	28	processing	processing	NOUN
inlawrev-3343	352	29	center	center	NOUN
inlawrev-3343	352	30	,	,	PUNCT
inlawrev-3343	352	31	or	or	CCONJ
inlawrev-3343	352	32	outsource	outsource	NOUN
inlawrev-3343	352	33	core	core	NOUN
inlawrev-3343	352	34	production	production	NOUN
inlawrev-3343	352	35	tasks	task	NOUN
inlawrev-3343	352	36	,	,	PUNCT
inlawrev-3343	352	37	despite	despite	SCONJ
inlawrev-3343	352	38	the	the	DET
inlawrev-3343	352	39	fact	fact	NOUN
inlawrev-3343	352	40	that	that	SCONJ
inlawrev-3343	352	41	these	these	PRON
inlawrev-3343	352	42	may	may	AUX
inlawrev-3343	352	43	be	be	AUX
inlawrev-3343	352	44	essential	essential	ADJ
inlawrev-3343	352	45	functions	function	NOUN
inlawrev-3343	352	46	of	of	ADP
inlawrev-3343	352	47	the	the	DET
inlawrev-3343	352	48	business	business	NOUN
inlawrev-3343	352	49	.	.	PUNCT
inlawrev-3343	353	1	'*^	'*^	PROPN
inlawrev-3343	353	2	separately	separately	ADV
inlawrev-3343	353	3	,	,	PUNCT
inlawrev-3343	353	4	if	if	SCONJ
inlawrev-3343	353	5	an	an	DET
inlawrev-3343	353	6	employer	employer	NOUN
inlawrev-3343	353	7	does	do	AUX
inlawrev-3343	353	8	not	not	PART
inlawrev-3343	353	9	wish	wish	VERB
inlawrev-3343	353	10	to	to	PART
inlawrev-3343	353	11	use	use	VERB
inlawrev-3343	353	12	the	the	DET
inlawrev-3343	353	13	services	service	NOUN
inlawrev-3343	353	14	of	of	ADP
inlawrev-3343	353	15	a	a	DET
inlawrev-3343	353	16	firm	firm	NOUN
inlawrev-3343	353	17	specializing	specialize	VERB
inlawrev-3343	353	18	in	in	ADP
inlawrev-3343	353	19	providing	provide	VERB
inlawrev-3343	353	20	workers	worker	NOUN
inlawrev-3343	353	21	,	,	PUNCT
inlawrev-3343	353	22	it	it	PRON
inlawrev-3343	353	23	may	may	AUX
inlawrev-3343	353	24	choose	choose	VERB
inlawrev-3343	353	25	instead	instead	ADV
inlawrev-3343	353	26	to	to	PART
inlawrev-3343	353	27	directly	directly	ADV
inlawrev-3343	353	28	contract	contract	VERB
inlawrev-3343	353	29	with	with	ADP
inlawrev-3343	353	30	individuals	individual	NOUN
inlawrev-3343	353	31	for	for	ADP
inlawrev-3343	353	32	specific	specific	ADJ
inlawrev-3343	353	33	projects	project	NOUN
inlawrev-3343	353	34	or	or	CCONJ
inlawrev-3343	353	35	for	for	ADP
inlawrev-3343	353	36	limited	limited	ADJ
inlawrev-3343	353	37	-	-	PUNCT
inlawrev-3343	353	38	term	term	NOUN
inlawrev-3343	353	39	employment	employment	NOUN
inlawrev-3343	353	40	.	.	PUNCT
inlawrev-3343	354	1	here	here	ADV
inlawrev-3343	354	2	,	,	PUNCT
inlawrev-3343	354	3	the	the	DET
inlawrev-3343	354	4	individual	individual	NOUN
inlawrev-3343	354	5	will	will	AUX
inlawrev-3343	354	6	be	be	AUX
inlawrev-3343	354	7	an	an	DET
inlawrev-3343	354	8	employee	employee	NOUN
inlawrev-3343	354	9	of	of	ADP
inlawrev-3343	354	10	the	the	DET
inlawrev-3343	354	11	employer	employer	NOUN
inlawrev-3343	354	12	in	in	ADP
inlawrev-3343	354	13	all	all	DET
inlawrev-3343	354	14	respects	respect	NOUN
inlawrev-3343	354	15	,	,	PUNCT
inlawrev-3343	354	16	but	but	CCONJ
inlawrev-3343	354	17	without	without	ADP
inlawrev-3343	354	18	the	the	DET
inlawrev-3343	354	19	continuity	continuity	NOUN
inlawrev-3343	354	20	which	which	PRON
inlawrev-3343	354	21	typifies	typify	VERB
inlawrev-3343	354	22	traditional	traditional	ADJ
inlawrev-3343	354	23	permanent	permanent	ADJ
inlawrev-3343	354	24	employment	employment	NOUN
inlawrev-3343	354	25	.	.	PUNCT
inlawrev-3343	355	1	"*^	"*^	PUNCT
inlawrev-3343	356	1	moreover	moreover	ADV
inlawrev-3343	356	2	,	,	PUNCT
inlawrev-3343	356	3	in	in	ADP
inlawrev-3343	356	4	such	such	ADJ
inlawrev-3343	356	5	arrangements	arrangement	NOUN
inlawrev-3343	356	6	the	the	DET
inlawrev-3343	356	7	employer	employer	NOUN
inlawrev-3343	356	8	has	have	VERB
inlawrev-3343	356	9	the	the	DET
inlawrev-3343	356	10	option	option	NOUN
inlawrev-3343	356	11	of	of	ADP
inlawrev-3343	356	12	avoiding	avoid	VERB
inlawrev-3343	356	13	a	a	DET
inlawrev-3343	356	14	common	common	ADJ
inlawrev-3343	356	15	law	law	NOUN
inlawrev-3343	356	16	employment	employment	NOUN
inlawrev-3343	356	17	relationship	relationship	NOUN
inlawrev-3343	356	18	entirely	entirely	ADV
inlawrev-3343	356	19	if	if	SCONJ
inlawrev-3343	356	20	enough	enough	ADJ
inlawrev-3343	356	21	independence	independence	NOUN
inlawrev-3343	356	22	is	be	AUX
inlawrev-3343	356	23	granted	grant	VERB
inlawrev-3343	356	24	to	to	ADP
inlawrev-3343	356	25	the	the	DET
inlawrev-3343	356	26	contracting	contracting	NOUN
inlawrev-3343	356	27	worker	worker	NOUN
inlawrev-3343	356	28	so	so	SCONJ
inlawrev-3343	356	29	that	that	SCONJ
inlawrev-3343	356	30	he	he	PRON
inlawrev-3343	356	31	or	or	CCONJ
inlawrev-3343	356	32	she	she	PRON
inlawrev-3343	356	33	will	will	AUX
inlawrev-3343	356	34	be	be	AUX
inlawrev-3343	356	35	considered	consider	VERB
inlawrev-3343	356	36	an	an	DET
inlawrev-3343	356	37	independent	independent	ADJ
inlawrev-3343	356	38	contractor	contractor	NOUN
inlawrev-3343	356	39	under	under	ADP
inlawrev-3343	356	40	common	common	ADJ
inlawrev-3343	356	41	law	law	NOUN
inlawrev-3343	356	42	standards	standard	NOUN
inlawrev-3343	356	43	.	.	PUNCT
inlawrev-3343	357	1	"*^	"*^	NOUN
inlawrev-3343	357	2	regardless	regardless	ADV
inlawrev-3343	357	3	of	of	ADP
inlawrev-3343	357	4	the	the	DET
inlawrev-3343	357	5	specific	specific	ADJ
inlawrev-3343	357	6	form	form	NOUN
inlawrev-3343	357	7	that	that	PRON
inlawrev-3343	357	8	the	the	DET
inlawrev-3343	357	9	contingent	contingent	ADJ
inlawrev-3343	357	10	employment	employment	NOUN
inlawrev-3343	357	11	relationship	relationship	NOUN
inlawrev-3343	357	12	may	may	AUX
inlawrev-3343	357	13	take	take	VERB
inlawrev-3343	357	14	,	,	PUNCT
inlawrev-3343	357	15	such	such	ADJ
inlawrev-3343	357	16	workers	worker	NOUN
inlawrev-3343	357	17	face	face	VERB
inlawrev-3343	357	18	serious	serious	ADJ
inlawrev-3343	357	19	problems	problem	NOUN
inlawrev-3343	357	20	in	in	ADP
inlawrev-3343	357	21	securing	secure	VERB
inlawrev-3343	357	22	the	the	DET
inlawrev-3343	357	23	various	various	ADJ
inlawrev-3343	357	24	kinds	kind	NOUN
inlawrev-3343	357	25	of	of	ADP
inlawrev-3343	357	26	benefits	benefit	NOUN
inlawrev-3343	357	27	the	the	DET
inlawrev-3343	357	28	american	american	ADJ
inlawrev-3343	357	29	work	work	NOUN
inlawrev-3343	357	30	force	force	NOUN
inlawrev-3343	357	31	has	have	AUX
inlawrev-3343	357	32	come	come	VERB
inlawrev-3343	357	33	to	to	PART
inlawrev-3343	357	34	expect	expect	VERB
inlawrev-3343	357	35	.	.	PUNCT
inlawrev-3343	358	1	the	the	DET
inlawrev-3343	358	2	bureau	bureau	PROPN
inlawrev-3343	358	3	of	of	ADP
inlawrev-3343	358	4	labor	labor	PROPN
inlawrev-3343	358	5	statistics	statistics	PROPN
inlawrev-3343	358	6	'	'	PART
inlawrev-3343	358	7	survey	survey	NOUN
inlawrev-3343	358	8	of	of	ADP
inlawrev-3343	358	9	contingent	contingent	ADJ
inlawrev-3343	358	10	employment	employment	NOUN
inlawrev-3343	358	11	,	,	PUNCT
inlawrev-3343	358	12	in	in	ADP
inlawrev-3343	358	13	particular	particular	ADJ
inlawrev-3343	358	14	,	,	PUNCT
inlawrev-3343	358	15	revealed	reveal	VERB
inlawrev-3343	358	16	that	that	SCONJ
inlawrev-3343	358	17	contingent	contingent	ADJ
inlawrev-3343	358	18	employees	employee	NOUN
inlawrev-3343	358	19	are	be	AUX
inlawrev-3343	358	20	far	far	ADV
inlawrev-3343	358	21	more	more	ADV
inlawrev-3343	358	22	likely	likely	ADJ
inlawrev-3343	358	23	to	to	PART
inlawrev-3343	358	24	work	work	VERB
inlawrev-3343	358	25	without	without	ADP
inlawrev-3343	358	26	fringe	fringe	NOUN
inlawrev-3343	358	27	benefit	benefit	NOUN
inlawrev-3343	358	28	programs	program	NOUN
inlawrev-3343	358	29	as	as	ADP
inlawrev-3343	358	30	compared	compare	VERB
inlawrev-3343	358	31	to	to	ADP
inlawrev-3343	358	32	traditional	traditional	ADJ
inlawrev-3343	358	33	permanent	permanent	ADJ
inlawrev-3343	358	34	workers.^	workers.^	NOUN
inlawrev-3343	358	35	°	°	ADP
inlawrev-3343	358	36	while	while	SCONJ
inlawrev-3343	358	37	this	this	PRON
inlawrev-3343	358	38	may	may	AUX
inlawrev-3343	358	39	not	not	PART
inlawrev-3343	358	40	be	be	AUX
inlawrev-3343	358	41	an	an	DET
inlawrev-3343	358	42	issue	issue	NOUN
inlawrev-3343	358	43	for	for	ADP
inlawrev-3343	358	44	those	those	PRON
inlawrev-3343	358	45	who	who	PRON
inlawrev-3343	358	46	have	have	VERB
inlawrev-3343	358	47	benefits	benefit	NOUN
inlawrev-3343	358	48	from	from	ADP
inlawrev-3343	358	49	some	some	DET
inlawrev-3343	358	50	other	other	ADJ
inlawrev-3343	358	51	source	source	NOUN
inlawrev-3343	358	52	,	,	PUNCT
inlawrev-3343	358	53	such	such	ADJ
inlawrev-3343	358	54	as	as	ADP
inlawrev-3343	358	55	an	an	DET
inlawrev-3343	358	56	employed	employ	VERB
inlawrev-3343	358	57	spouse	spouse	NOUN
inlawrev-3343	358	58	or	or	CCONJ
inlawrev-3343	358	59	a	a	DET
inlawrev-3343	358	60	professional	professional	ADJ
inlawrev-3343	358	61	organization	organization	NOUN
inlawrev-3343	358	62	,	,	PUNCT
inlawrev-3343	358	63	the	the	DET
inlawrev-3343	358	64	problem	problem	NOUN
inlawrev-3343	358	65	can	can	AUX
inlawrev-3343	358	66	be	be	AUX
inlawrev-3343	358	67	a	a	DET
inlawrev-3343	358	68	serious	serious	ADJ
inlawrev-3343	358	69	one	one	NOUN
inlawrev-3343	358	70	if	if	SCONJ
inlawrev-3343	358	71	the	the	DET
inlawrev-3343	358	72	contingent	contingent	NOUN
inlawrev-3343	358	73	wage	wage	NOUN
inlawrev-3343	358	74	earner	earner	NOUN
inlawrev-3343	358	75	is	be	AUX
inlawrev-3343	358	76	entirely	entirely	ADV
inlawrev-3343	358	77	dependent	dependent	ADJ
inlawrev-3343	358	78	on	on	ADP
inlawrev-3343	358	79	himself	himself	PRON
inlawrev-3343	358	80	for	for	ADP
inlawrev-3343	358	81	economic	economic	ADJ
inlawrev-3343	358	82	support	support	NOUN
inlawrev-3343	358	83	and	and	CCONJ
inlawrev-3343	358	84	has	have	VERB
inlawrev-3343	358	85	no	no	DET
inlawrev-3343	358	86	other	other	ADJ
inlawrev-3343	358	87	feasible	feasible	ADJ
inlawrev-3343	358	88	way	way	NOUN
inlawrev-3343	358	89	to	to	PART
inlawrev-3343	358	90	secure	secure	VERB
inlawrev-3343	358	91	affordable	affordable	ADJ
inlawrev-3343	358	92	insurance	insurance	NOUN
inlawrev-3343	358	93	or	or	CCONJ
inlawrev-3343	358	94	future	future	ADJ
inlawrev-3343	358	95	retirement	retirement	PROPN
inlawrev-3343	358	96	income.^	income.^	PROPN
inlawrev-3343	358	97	'	'	PART
inlawrev-3343	358	98	47	47	NUM
inlawrev-3343	358	99	.	.	PUNCT
inlawrev-3343	359	1	see	see	VERB
inlawrev-3343	359	2	generally	generally	ADV
inlawrev-3343	359	3	elizabeth	elizabeth	PROPN
inlawrev-3343	359	4	macdonald	macdonald	PROPN
inlawrev-3343	359	5	,	,	PUNCT
inlawrev-3343	359	6	big	big	ADJ
inlawrev-3343	359	7	consultants	consultant	NOUN
inlawrev-3343	359	8	broke	break	VERB
inlawrev-3343	359	9	records	record	NOUN
inlawrev-3343	359	10	in	in	ADP
inlawrev-3343	359	11	'	'	NUM
inlawrev-3343	359	12	97	97	NUM
inlawrev-3343	359	13	revenues	revenue	NOUN
inlawrev-3343	359	14	,	,	PUNCT
inlawrev-3343	359	15	wall	wall	PROPN
inlawrev-3343	359	16	st	st	PROPN
inlawrev-3343	359	17	.	.	PROPN
inlawrev-3343	359	18	j.	j.	PROPN
inlawrev-3343	359	19	,	,	PUNCT
inlawrev-3343	359	20	june	june	PROPN
inlawrev-3343	359	21	15	15	NUM
inlawrev-3343	359	22	,	,	PUNCT
inlawrev-3343	359	23	1998	1998	NUM
inlawrev-3343	359	24	,	,	PUNCT
inlawrev-3343	359	25	at	at	ADP
inlawrev-3343	359	26	b13d	b13d	NOUN
inlawrev-3343	359	27	;	;	PUNCT
inlawrev-3343	359	28	christopher	christopher	PROPN
inlawrev-3343	359	29	j.	j.	PROPN
inlawrev-3343	359	30	sheehan	sheehan	PROPN
inlawrev-3343	359	31	,	,	PUNCT
inlawrev-3343	359	32	outsourcing	outsourcing	NOUN
inlawrev-3343	359	33	continues	continue	VERB
inlawrev-3343	359	34	to	to	PART
inlawrev-3343	359	35	serve	serve	VERB
inlawrev-3343	359	36	new	new	ADJ
inlawrev-3343	359	37	markets	market	NOUN
inlawrev-3343	359	38	,	,	PUNCT
inlawrev-3343	359	39	the	the	DET
inlawrev-3343	359	40	office	office	NOUN
inlawrev-3343	359	41	,	,	PUNCT
inlawrev-3343	359	42	sept	sept	PROPN
inlawrev-3343	359	43	.	.	PROPN
inlawrev-3343	359	44	1993	1993	NUM
inlawrev-3343	359	45	,	,	PUNCT
inlawrev-3343	359	46	46	46	NUM
inlawrev-3343	359	47	-	-	SYM
inlawrev-3343	359	48	47	47	NUM
inlawrev-3343	359	49	;	;	PUNCT
inlawrev-3343	359	50	canadian	canadian	ADJ
inlawrev-3343	359	51	auto	auto	NOUN
inlawrev-3343	359	52	workers	worker	NOUN
inlawrev-3343	359	53	target	target	VERB
inlawrev-3343	359	54	outsourcing	outsourcing	NOUN
inlawrev-3343	359	55	trend	trend	NOUN
inlawrev-3343	359	56	,	,	PUNCT
inlawrev-3343	359	57	wall	wall	PROPN
inlawrev-3343	359	58	st	st	PROPN
inlawrev-3343	359	59	.	.	PROPN
inlawrev-3343	359	60	j.	j.	PROPN
inlawrev-3343	359	61	,	,	PUNCT
inlawrev-3343	359	62	july	july	PROPN
inlawrev-3343	359	63	20	20	NUM
inlawrev-3343	359	64	,	,	PUNCT
inlawrev-3343	359	65	1998,ata16	1998,ata16	PROPN
inlawrev-3343	359	66	.	.	NOUN
inlawrev-3343	359	67	48	48	NUM
inlawrev-3343	359	68	.	.	PUNCT
inlawrev-3343	360	1	see	see	VERB
inlawrev-3343	360	2	nollen	nollen	PROPN
inlawrev-3343	360	3	&	&	CCONJ
inlawrev-3343	360	4	axel	axel	PROPN
inlawrev-3343	360	5	,	,	PUNCT
inlawrev-3343	360	6	supra	supra	PROPN
inlawrev-3343	360	7	note	note	NOUN
inlawrev-3343	360	8	9	9	NUM
inlawrev-3343	360	9	,	,	PUNCT
inlawrev-3343	360	10	at	at	ADP
inlawrev-3343	360	11	1	1	NUM
inlawrev-3343	360	12	86	86	NUM
inlawrev-3343	360	13	-	-	SYM
inlawrev-3343	360	14	87	87	NUM
inlawrev-3343	360	15	.	.	PUNCT
inlawrev-3343	361	1	courts	court	NOUN
inlawrev-3343	361	2	have	have	AUX
inlawrev-3343	361	3	held	hold	VERB
inlawrev-3343	361	4	that	that	SCONJ
inlawrev-3343	361	5	contract	contract	NOUN
inlawrev-3343	361	6	employees	employee	NOUN
inlawrev-3343	361	7	are	be	AUX
inlawrev-3343	361	8	not	not	PART
inlawrev-3343	361	9	protected	protect	VERB
inlawrev-3343	361	10	against	against	ADP
inlawrev-3343	361	11	the	the	DET
inlawrev-3343	361	12	non	non	NOUN
inlawrev-3343	361	13	-	-	NOUN
inlawrev-3343	361	14	renewal	renewal	NOUN
inlawrev-3343	361	15	of	of	ADP
inlawrev-3343	361	16	their	their	PRON
inlawrev-3343	361	17	contracts	contract	NOUN
inlawrev-3343	361	18	,	,	PUNCT
inlawrev-3343	361	19	even	even	ADV
inlawrev-3343	361	20	if	if	SCONJ
inlawrev-3343	361	21	the	the	DET
inlawrev-3343	361	22	reason	reason	NOUN
inlawrev-3343	361	23	for	for	ADP
inlawrev-3343	361	24	termination	termination	NOUN
inlawrev-3343	361	25	violates	violate	VERB
inlawrev-3343	361	26	state	state	NOUN
inlawrev-3343	361	27	public	public	ADJ
inlawrev-3343	361	28	policy	policy	NOUN
inlawrev-3343	361	29	.	.	PUNCT
inlawrev-3343	362	1	luethans	luethans	PROPN
inlawrev-3343	362	2	v.	v.	PROPN
inlawrev-3343	362	3	washington	washington	PROPN
inlawrev-3343	362	4	univ	univ	PROPN
inlawrev-3343	362	5	.	.	PROPN
inlawrev-3343	362	6	,	,	PUNCT
inlawrev-3343	362	7	894	894	NUM
inlawrev-3343	362	8	s.w.2d	s.w.2d	NUM
inlawrev-3343	362	9	169	169	NUM
inlawrev-3343	362	10	(	(	PUNCT
inlawrev-3343	362	11	mo	mo	PROPN
inlawrev-3343	362	12	.	.	PROPN
inlawrev-3343	362	13	1995	1995	NUM
inlawrev-3343	362	14	)	)	PUNCT
inlawrev-3343	362	15	(	(	PUNCT
inlawrev-3343	362	16	en	en	X
inlawrev-3343	362	17	banc	banc	PROPN
inlawrev-3343	362	18	)	)	PUNCT
inlawrev-3343	362	19	.	.	PUNCT
inlawrev-3343	363	1	some	some	DET
inlawrev-3343	363	2	courts	court	NOUN
inlawrev-3343	363	3	have	have	AUX
inlawrev-3343	363	4	extended	extend	VERB
inlawrev-3343	363	5	this	this	DET
inlawrev-3343	363	6	result	result	NOUN
inlawrev-3343	363	7	to	to	PART
inlawrev-3343	363	8	include	include	VERB
inlawrev-3343	363	9	employees	employee	NOUN
inlawrev-3343	363	10	covered	cover	VERB
inlawrev-3343	363	11	by	by	ADP
inlawrev-3343	363	12	collective	collective	ADJ
inlawrev-3343	363	13	bargaining	bargaining	NOUN
inlawrev-3343	363	14	agreements	agreement	NOUN
inlawrev-3343	363	15	.	.	PUNCT
inlawrev-3343	364	1	see	see	VERB
inlawrev-3343	364	2	,	,	PUNCT
inlawrev-3343	364	3	e.g.	e.g.	ADV
inlawrev-3343	364	4	,	,	PUNCT
inlawrev-3343	364	5	egan	egan	PROPN
inlawrev-3343	364	6	v.	v.	PROPN
inlawrev-3343	364	7	wells	wells	PROPN
inlawrev-3343	364	8	fargo	fargo	PROPN
inlawrev-3343	364	9	alarms	alarm	NOUN
inlawrev-3343	364	10	serv	serv	PROPN
inlawrev-3343	364	11	.	.	PROPN
inlawrev-3343	364	12	,	,	PUNCT
inlawrev-3343	364	13	23	23	NUM
inlawrev-3343	364	14	f.3d	f.3d	NUM
inlawrev-3343	364	15	1444	1444	NUM
inlawrev-3343	364	16	(	(	PUNCT
inlawrev-3343	364	17	8th	8th	ADJ
inlawrev-3343	364	18	cir	cir	NOUN
inlawrev-3343	364	19	.	.	PROPN
inlawrev-3343	364	20	1994	1994	NUM
inlawrev-3343	364	21	)	)	PUNCT
inlawrev-3343	364	22	;	;	PUNCT
inlawrev-3343	365	1	phillips	phillips	PROPN
inlawrev-3343	365	2	v.	v.	PROPN
inlawrev-3343	365	3	babcock	babcock	PROPN
inlawrev-3343	365	4	&	&	CCONJ
inlawrev-3343	365	5	wilcox	wilcox	PROPN
inlawrev-3343	365	6	,	,	PUNCT
inlawrev-3343	365	7	503	503	NUM
inlawrev-3343	365	8	a.2d	a.2d	NUM
inlawrev-3343	365	9	36	36	NUM
inlawrev-3343	365	10	(	(	PUNCT
inlawrev-3343	365	11	pa	pa	PROPN
inlawrev-3343	365	12	.	.	PUNCT
inlawrev-3343	365	13	super	super	PROPN
inlawrev-3343	365	14	.	.	PUNCT
inlawrev-3343	366	1	ct	ct	PROPN
inlawrev-3343	366	2	.	.	PROPN
inlawrev-3343	366	3	1986	1986	NUM
inlawrev-3343	366	4	)	)	PUNCT
inlawrev-3343	366	5	.	.	PUNCT
inlawrev-3343	367	1	see	see	VERB
inlawrev-3343	367	2	generally	generally	ADV
inlawrev-3343	367	3	berger	berger	PROPN
inlawrev-3343	367	4	,	,	PUNCT
inlawrev-3343	367	5	supra	supra	PROPN
inlawrev-3343	367	6	note	note	NOUN
inlawrev-3343	367	7	9	9	NUM
inlawrev-3343	367	8	.	.	NOUN
inlawrev-3343	367	9	49	49	NUM
inlawrev-3343	367	10	.	.	PUNCT
inlawrev-3343	368	1	independent	independent	ADJ
inlawrev-3343	368	2	contractor	contractor	NOUN
inlawrev-3343	368	3	status	status	NOUN
inlawrev-3343	368	4	means	mean	VERB
inlawrev-3343	368	5	that	that	SCONJ
inlawrev-3343	368	6	the	the	DET
inlawrev-3343	368	7	employer	employer	NOUN
inlawrev-3343	368	8	is	be	AUX
inlawrev-3343	368	9	free	free	ADJ
inlawrev-3343	368	10	from	from	ADP
inlawrev-3343	368	11	many	many	ADJ
inlawrev-3343	368	12	of	of	ADP
inlawrev-3343	368	13	the	the	DET
inlawrev-3343	368	14	regulations	regulation	NOUN
inlawrev-3343	368	15	which	which	PRON
inlawrev-3343	368	16	pervade	pervade	VERB
inlawrev-3343	368	17	the	the	DET
inlawrev-3343	368	18	employer	employer	NOUN
inlawrev-3343	368	19	-	-	PUNCT
inlawrev-3343	368	20	employee	employee	NOUN
inlawrev-3343	368	21	relationship	relationship	NOUN
inlawrev-3343	368	22	,	,	PUNCT
inlawrev-3343	368	23	including	include	VERB
inlawrev-3343	368	24	the	the	DET
inlawrev-3343	368	25	obligation	obligation	NOUN
inlawrev-3343	368	26	to	to	PART
inlawrev-3343	368	27	pay	pay	VERB
inlawrev-3343	368	28	federal	federal	ADJ
inlawrev-3343	368	29	employment	employment	NOUN
inlawrev-3343	368	30	taxes	taxis	NOUN
inlawrev-3343	368	31	.	.	PUNCT
inlawrev-3343	369	1	see	see	VERB
inlawrev-3343	369	2	nollen	nollen	PROPN
inlawrev-3343	369	3	&	&	CCONJ
inlawrev-3343	369	4	axel	axel	PROPN
inlawrev-3343	369	5	,	,	PUNCT
inlawrev-3343	369	6	supra	supra	PROPN
inlawrev-3343	369	7	note	note	NOUN
inlawrev-3343	369	8	9	9	NUM
inlawrev-3343	369	9	,	,	PUNCT
inlawrev-3343	369	10	at	at	ADP
inlawrev-3343	369	11	188	188	NUM
inlawrev-3343	369	12	,	,	PUNCT
inlawrev-3343	369	13	190	190	NUM
inlawrev-3343	369	14	-	-	SYM
inlawrev-3343	369	15	91	91	NUM
inlawrev-3343	369	16	.	.	PUNCT
inlawrev-3343	370	1	the	the	DET
inlawrev-3343	370	2	internal	internal	ADJ
inlawrev-3343	370	3	revenue	revenue	NOUN
inlawrev-3343	370	4	service	service	NOUN
inlawrev-3343	370	5	(	(	PUNCT
inlawrev-3343	370	6	"	"	PUNCT
inlawrev-3343	370	7	irs	irs	PROPN
inlawrev-3343	370	8	"	"	PUNCT
inlawrev-3343	370	9	)	)	PUNCT
inlawrev-3343	370	10	utilizes	utilize	VERB
inlawrev-3343	370	11	a	a	DET
inlawrev-3343	370	12	20	20	NUM
inlawrev-3343	370	13	-	-	PUNCT
inlawrev-3343	370	14	factor	factor	NOUN
inlawrev-3343	370	15	test	test	NOUN
inlawrev-3343	370	16	to	to	PART
inlawrev-3343	370	17	distinguish	distinguish	VERB
inlawrev-3343	370	18	employees	employee	NOUN
inlawrev-3343	370	19	from	from	ADP
inlawrev-3343	370	20	independent	independent	ADJ
inlawrev-3343	370	21	contractors	contractor	NOUN
inlawrev-3343	370	22	.	.	PUNCT
inlawrev-3343	371	1	rev	rev	PROPN
inlawrev-3343	371	2	.	.	PUNCT
inlawrev-3343	372	1	rul	rul	PROPN
inlawrev-3343	372	2	.	.	PUNCT
inlawrev-3343	373	1	87	87	NUM
inlawrev-3343	373	2	-	-	SYM
inlawrev-3343	373	3	41	41	NUM
inlawrev-3343	373	4	,	,	PUNCT
inlawrev-3343	373	5	1987	1987	NUM
inlawrev-3343	373	6	-	-	SYM
inlawrev-3343	373	7	1	1	NUM
inlawrev-3343	373	8	c.b	c.b	PROPN
inlawrev-3343	373	9	.	.	PROPN
inlawrev-3343	373	10	296	296	NUM
inlawrev-3343	373	11	,	,	PUNCT
inlawrev-3343	373	12	and	and	CCONJ
inlawrev-3343	373	13	has	have	AUX
inlawrev-3343	373	14	published	publish	VERB
inlawrev-3343	373	15	a	a	DET
inlawrev-3343	373	16	training	training	NOUN
inlawrev-3343	373	17	manual	manual	NOUN
inlawrev-3343	373	18	to	to	PART
inlawrev-3343	373	19	assist	assist	VERB
inlawrev-3343	373	20	in	in	ADP
inlawrev-3343	373	21	making	make	VERB
inlawrev-3343	373	22	the	the	DET
inlawrev-3343	373	23	classification	classification	NOUN
inlawrev-3343	373	24	.	.	PUNCT
inlawrev-3343	374	1	internal	internal	ADJ
inlawrev-3343	374	2	revenue	revenue	NOUN
inlawrev-3343	374	3	service	service	NOUN
inlawrev-3343	374	4	,	,	PUNCT
inlawrev-3343	374	5	department	department	NOUN
inlawrev-3343	374	6	of	of	ADP
inlawrev-3343	374	7	the	the	DET
inlawrev-3343	374	8	treasury	treasury	NOUN
inlawrev-3343	374	9	,	,	PUNCT
inlawrev-3343	374	10	employee	employee	NOUN
inlawrev-3343	374	11	or	or	CCONJ
inlawrev-3343	374	12	independent	independent	ADJ
inlawrev-3343	374	13	contractor	contractor	NOUN
inlawrev-3343	374	14	?	?	PUNCT
inlawrev-3343	375	1	(	(	PUNCT
inlawrev-3343	375	2	1	1	NUM
inlawrev-3343	375	3	996	996	NUM
inlawrev-3343	375	4	)	)	PUNCT
inlawrev-3343	375	5	.	.	PUNCT
inlawrev-3343	376	1	50	50	NUM
inlawrev-3343	376	2	.	.	X
inlawrev-3343	376	3	bureau	bureau	PROPN
inlawrev-3343	376	4	of	of	ADP
inlawrev-3343	376	5	labor	labor	PROPN
inlawrev-3343	376	6	statistics	statistics	PROPN
inlawrev-3343	376	7	iii	iii	PROPN
inlawrev-3343	376	8	,	,	PUNCT
inlawrev-3343	376	9	supra	supra	PROPN
inlawrev-3343	376	10	note	note	NOUN
inlawrev-3343	376	11	38	38	NUM
inlawrev-3343	376	12	,	,	PUNCT
inlawrev-3343	376	13	at	at	ADP
inlawrev-3343	376	14	3	3	NUM
inlawrev-3343	376	15	-	-	SYM
inlawrev-3343	376	16	4	4	NUM
inlawrev-3343	376	17	(	(	PUNCT
inlawrev-3343	376	18	reporting	report	VERB
inlawrev-3343	376	19	that	that	SCONJ
inlawrev-3343	376	20	one	one	NUM
inlawrev-3343	376	21	in	in	ADP
inlawrev-3343	376	22	five	five	NUM
inlawrev-3343	376	23	contingent	contingent	ADJ
inlawrev-3343	376	24	workers	worker	NOUN
inlawrev-3343	376	25	had	have	VERB
inlawrev-3343	376	26	employer	employer	NOUN
inlawrev-3343	376	27	-	-	PUNCT
inlawrev-3343	376	28	provided	provide	VERB
inlawrev-3343	376	29	health	health	NOUN
inlawrev-3343	376	30	insurance	insurance	NOUN
inlawrev-3343	376	31	compared	compare	VERB
inlawrev-3343	376	32	to	to	ADP
inlawrev-3343	376	33	one	one	NUM
inlawrev-3343	376	34	in	in	ADP
inlawrev-3343	376	35	two	two	NUM
inlawrev-3343	376	36	traditional	traditional	ADJ
inlawrev-3343	376	37	workers	worker	NOUN
inlawrev-3343	376	38	,	,	PUNCT
inlawrev-3343	376	39	and	and	CCONJ
inlawrev-3343	376	40	that	that	SCONJ
inlawrev-3343	376	41	only	only	ADV
inlawrev-3343	376	42	one	one	NUM
inlawrev-3343	376	43	in	in	ADP
inlawrev-3343	376	44	four	four	NUM
inlawrev-3343	376	45	contingent	contingent	ADJ
inlawrev-3343	376	46	workers	worker	NOUN
inlawrev-3343	376	47	was	be	AUX
inlawrev-3343	376	48	eligible	eligible	ADJ
inlawrev-3343	376	49	to	to	PART
inlawrev-3343	376	50	participate	participate	VERB
inlawrev-3343	376	51	in	in	ADP
inlawrev-3343	376	52	an	an	DET
inlawrev-3343	376	53	employerprovided	employerprovide	VERB
inlawrev-3343	376	54	pension	pension	NOUN
inlawrev-3343	376	55	plan	plan	NOUN
inlawrev-3343	376	56	compared	compare	VERB
inlawrev-3343	376	57	to	to	ADP
inlawrev-3343	376	58	nearly	nearly	ADV
inlawrev-3343	376	59	one	one	NUM
inlawrev-3343	376	60	-	-	PUNCT
inlawrev-3343	376	61	half	half	NOUN
inlawrev-3343	376	62	of	of	ADP
inlawrev-3343	376	63	all	all	DET
inlawrev-3343	376	64	traditional	traditional	ADJ
inlawrev-3343	376	65	workers	worker	NOUN
inlawrev-3343	376	66	)	)	PUNCT
inlawrev-3343	376	67	.	.	PUNCT
inlawrev-3343	377	1	51	51	NUM
inlawrev-3343	377	2	.	.	PUNCT
inlawrev-3343	378	1	in	in	ADP
inlawrev-3343	378	2	fact	fact	NOUN
inlawrev-3343	378	3	,	,	PUNCT
inlawrev-3343	378	4	current	current	ADJ
inlawrev-3343	378	5	estimates	estimate	NOUN
inlawrev-3343	378	6	are	be	AUX
inlawrev-3343	378	7	that	that	SCONJ
inlawrev-3343	378	8	a	a	DET
inlawrev-3343	378	9	total	total	NOUN
inlawrev-3343	378	10	of	of	ADP
inlawrev-3343	378	11	approximately	approximately	ADV
inlawrev-3343	378	12	44	44	NUM
inlawrev-3343	378	13	million	million	NUM
inlawrev-3343	378	14	americans	americans	PROPN
inlawrev-3343	378	15	,	,	PUNCT
inlawrev-3343	378	16	or	or	CCONJ
inlawrev-3343	378	17	one	one	NUM
inlawrev-3343	378	18	314	314	NUM
inlawrev-3343	378	19	indiana	indiana	PROPN
inlawrev-3343	378	20	law	law	PROPN
inlawrev-3343	378	21	review	review	NOUN
inlawrev-3343	379	1	[	[	X
inlawrev-3343	379	2	vol	vol	NOUN
inlawrev-3343	379	3	.	.	PUNCT
inlawrev-3343	379	4	32:301	32:301	NUM
inlawrev-3343	379	5	the	the	DET
inlawrev-3343	379	6	importance	importance	NOUN
inlawrev-3343	379	7	of	of	ADP
inlawrev-3343	379	8	workplace	workplace	NOUN
inlawrev-3343	379	9	benefits	benefit	NOUN
inlawrev-3343	379	10	in	in	ADP
inlawrev-3343	379	11	the	the	DET
inlawrev-3343	379	12	american	american	ADJ
inlawrev-3343	379	13	economy	economy	NOUN
inlawrev-3343	379	14	can	can	AUX
inlawrev-3343	379	15	be	be	AUX
inlawrev-3343	379	16	seen	see	VERB
inlawrev-3343	379	17	in	in	ADP
inlawrev-3343	379	18	the	the	DET
inlawrev-3343	379	19	dramatic	dramatic	ADJ
inlawrev-3343	379	20	increase	increase	NOUN
inlawrev-3343	379	21	in	in	ADP
inlawrev-3343	379	22	the	the	DET
inlawrev-3343	379	23	percentage	percentage	NOUN
inlawrev-3343	379	24	that	that	PRON
inlawrev-3343	379	25	benefits	benefit	VERB
inlawrev-3343	379	26	represent	represent	VERB
inlawrev-3343	379	27	of	of	ADP
inlawrev-3343	379	28	total	total	ADJ
inlawrev-3343	379	29	employee	employee	NOUN
inlawrev-3343	379	30	compensation	compensation	NOUN
inlawrev-3343	379	31	.	.	PUNCT
inlawrev-3343	380	1	according	accord	VERB
inlawrev-3343	380	2	to	to	ADP
inlawrev-3343	380	3	u.s	u.s	PROPN
inlawrev-3343	380	4	.	.	PROPN
inlawrev-3343	380	5	chamber	chamber	PROPN
inlawrev-3343	380	6	of	of	ADP
inlawrev-3343	380	7	commerce	commerce	PROPN
inlawrev-3343	380	8	estimates	estimate	NOUN
inlawrev-3343	380	9	,	,	PUNCT
inlawrev-3343	380	10	employee	employee	NOUN
inlawrev-3343	380	11	benefits	benefit	NOUN
inlawrev-3343	380	12	accounted	account	VERB
inlawrev-3343	380	13	for	for	ADP
inlawrev-3343	380	14	3	3	NUM
inlawrev-3343	380	15	%	%	NOUN
inlawrev-3343	380	16	of	of	ADP
inlawrev-3343	380	17	total	total	ADJ
inlawrev-3343	380	18	compensation	compensation	NOUN
inlawrev-3343	380	19	paid	pay	VERB
inlawrev-3343	380	20	to	to	ADP
inlawrev-3343	380	21	employees	employee	NOUN
inlawrev-3343	380	22	in	in	ADP
inlawrev-3343	380	23	1929	1929	NUM
inlawrev-3343	380	24	,	,	PUNCT
inlawrev-3343	380	25	but	but	CCONJ
inlawrev-3343	380	26	this	this	DET
inlawrev-3343	380	27	figure	figure	NOUN
inlawrev-3343	380	28	had	have	AUX
inlawrev-3343	380	29	risen	rise	VERB
inlawrev-3343	380	30	to	to	ADP
inlawrev-3343	380	31	41.9	41.9	NUM
inlawrev-3343	380	32	%	%	NOUN
inlawrev-3343	380	33	by	by	ADP
inlawrev-3343	380	34	1996.^^	1996.^^	NUM
inlawrev-3343	380	35	while	while	SCONJ
inlawrev-3343	380	36	some	some	PRON
inlawrev-3343	380	37	of	of	ADP
inlawrev-3343	380	38	these	these	DET
inlawrev-3343	380	39	costs	cost	NOUN
inlawrev-3343	380	40	represent	represent	VERB
inlawrev-3343	380	41	required	require	VERB
inlawrev-3343	380	42	benefits	benefit	NOUN
inlawrev-3343	380	43	,	,	PUNCT
inlawrev-3343	380	44	such	such	ADJ
inlawrev-3343	380	45	as	as	ADP
inlawrev-3343	380	46	social	social	ADJ
inlawrev-3343	380	47	security^^	security^^	NOUN
inlawrev-3343	380	48	and	and	CCONJ
inlawrev-3343	380	49	unemployment	unemployment	NOUN
inlawrev-3343	380	50	insurance,^	insurance,^	NOUN
inlawrev-3343	380	51	'	'	NOUN
inlawrev-3343	380	52	*	*	ADJ
inlawrev-3343	380	53	others	other	NOUN
inlawrev-3343	380	54	reflect	reflect	VERB
inlawrev-3343	380	55	programs	program	NOUN
inlawrev-3343	380	56	which	which	PRON
inlawrev-3343	380	57	have	have	AUX
inlawrev-3343	380	58	become	become	VERB
inlawrev-3343	380	59	increasingly	increasingly	ADV
inlawrev-3343	380	60	important	important	ADJ
inlawrev-3343	380	61	in	in	ADP
inlawrev-3343	380	62	the	the	DET
inlawrev-3343	380	63	contemporary	contemporary	ADJ
inlawrev-3343	380	64	economic	economic	ADJ
inlawrev-3343	380	65	environment	environment	NOUN
inlawrev-3343	380	66	,	,	PUNCT
inlawrev-3343	380	67	though	though	SCONJ
inlawrev-3343	380	68	not	not	PART
inlawrev-3343	380	69	mandatory	mandatory	ADJ
inlawrev-3343	380	70	.	.	PUNCT
inlawrev-3343	381	1	among	among	ADP
inlawrev-3343	381	2	the	the	DET
inlawrev-3343	381	3	workplace	workplace	NOUN
inlawrev-3343	381	4	benefits	benefit	VERB
inlawrev-3343	381	5	americans	americans	PROPN
inlawrev-3343	381	6	have	have	AUX
inlawrev-3343	381	7	become	become	VERB
inlawrev-3343	381	8	increasingly	increasingly	ADV
inlawrev-3343	381	9	dependent	dependent	ADJ
inlawrev-3343	381	10	upon	upon	SCONJ
inlawrev-3343	381	11	are	be	AUX
inlawrev-3343	381	12	those	those	PRON
inlawrev-3343	381	13	that	that	PRON
inlawrev-3343	381	14	provide	provide	VERB
inlawrev-3343	381	15	health	health	NOUN
inlawrev-3343	381	16	insurance	insurance	NOUN
inlawrev-3343	381	17	both	both	PRON
inlawrev-3343	381	18	for	for	ADP
inlawrev-3343	381	19	the	the	DET
inlawrev-3343	381	20	individual	individual	NOUN
inlawrev-3343	381	21	and	and	CCONJ
inlawrev-3343	381	22	for	for	ADP
inlawrev-3343	381	23	his	his	PRON
inlawrev-3343	381	24	or	or	CCONJ
inlawrev-3343	381	25	her	her	PRON
inlawrev-3343	381	26	dependents	dependent	NOUN
inlawrev-3343	381	27	.	.	PUNCT
inlawrev-3343	382	1	if	if	SCONJ
inlawrev-3343	382	2	health	health	NOUN
inlawrev-3343	382	3	insurance	insurance	NOUN
inlawrev-3343	382	4	coverage	coverage	NOUN
inlawrev-3343	382	5	is	be	AUX
inlawrev-3343	382	6	provided	provide	VERB
inlawrev-3343	382	7	in	in	ADP
inlawrev-3343	382	8	connection	connection	NOUN
inlawrev-3343	382	9	with	with	ADP
inlawrev-3343	382	10	employment	employment	NOUN
inlawrev-3343	382	11	,	,	PUNCT
inlawrev-3343	382	12	the	the	DET
inlawrev-3343	382	13	employer	employer	NOUN
inlawrev-3343	382	14	will	will	AUX
inlawrev-3343	382	15	often	often	ADV
inlawrev-3343	382	16	contribute	contribute	VERB
inlawrev-3343	382	17	to	to	ADP
inlawrev-3343	382	18	the	the	DET
inlawrev-3343	382	19	overall	overall	ADJ
inlawrev-3343	382	20	premium	premium	NOUN
inlawrev-3343	382	21	costs.^^	costs.^^	NOUN
inlawrev-3343	382	22	even	even	ADV
inlawrev-3343	382	23	if	if	SCONJ
inlawrev-3343	382	24	that	that	PRON
inlawrev-3343	382	25	is	be	AUX
inlawrev-3343	382	26	not	not	PART
inlawrev-3343	382	27	the	the	DET
inlawrev-3343	382	28	case	case	NOUN
inlawrev-3343	382	29	,	,	PUNCT
inlawrev-3343	382	30	the	the	DET
inlawrev-3343	382	31	employer	employer	NOUN
inlawrev-3343	382	32	may	may	AUX
inlawrev-3343	382	33	be	be	AUX
inlawrev-3343	382	34	able	able	ADJ
inlawrev-3343	382	35	to	to	PART
inlawrev-3343	382	36	secure	secure	VERB
inlawrev-3343	382	37	out	out	ADP
inlawrev-3343	382	38	of	of	ADP
inlawrev-3343	382	39	every	every	DET
inlawrev-3343	382	40	six	six	NUM
inlawrev-3343	382	41	,	,	PUNCT
inlawrev-3343	382	42	lack	lack	VERB
inlawrev-3343	382	43	any	any	DET
inlawrev-3343	382	44	medical	medical	ADJ
inlawrev-3343	382	45	insurance	insurance	NOUN
inlawrev-3343	382	46	coverage	coverage	NOUN
inlawrev-3343	382	47	whatsoever	whatsoever	ADV
inlawrev-3343	382	48	.	.	PUNCT
inlawrev-3343	383	1	this	this	PRON
inlawrev-3343	383	2	is	be	AUX
inlawrev-3343	383	3	an	an	DET
inlawrev-3343	383	4	increase	increase	NOUN
inlawrev-3343	383	5	over	over	ADP
inlawrev-3343	383	6	the	the	DET
inlawrev-3343	383	7	estimated	estimate	VERB
inlawrev-3343	383	8	37	37	NUM
inlawrev-3343	383	9	million	million	NUM
inlawrev-3343	383	10	who	who	PRON
inlawrev-3343	383	11	lacked	lack	VERB
inlawrev-3343	383	12	medical	medical	ADJ
inlawrev-3343	383	13	insurance	insurance	NOUN
inlawrev-3343	383	14	in	in	ADP
inlawrev-3343	383	15	1993	1993	NUM
inlawrev-3343	383	16	,	,	PUNCT
inlawrev-3343	383	17	and	and	CCONJ
inlawrev-3343	383	18	includes	include	VERB
inlawrev-3343	383	19	not	not	PART
inlawrev-3343	383	20	only	only	ADV
inlawrev-3343	383	21	the	the	DET
inlawrev-3343	383	22	unemployed	unemployed	ADJ
inlawrev-3343	383	23	,	,	PUNCT
inlawrev-3343	383	24	but	but	CCONJ
inlawrev-3343	383	25	also	also	ADV
inlawrev-3343	383	26	those	those	PRON
inlawrev-3343	383	27	whose	whose	DET
inlawrev-3343	383	28	employers	employer	NOUN
inlawrev-3343	383	29	have	have	AUX
inlawrev-3343	383	30	chosen	choose	VERB
inlawrev-3343	383	31	to	to	PART
inlawrev-3343	383	32	drop	drop	VERB
inlawrev-3343	383	33	medical	medical	ADJ
inlawrev-3343	383	34	insurance	insurance	NOUN
inlawrev-3343	383	35	for	for	ADP
inlawrev-3343	383	36	their	their	PRON
inlawrev-3343	383	37	employees	employee	NOUN
inlawrev-3343	383	38	.	.	PUNCT
inlawrev-3343	384	1	see	see	VERB
inlawrev-3343	384	2	brian	brian	PROPN
inlawrev-3343	384	3	j.	j.	PROPN
inlawrev-3343	384	4	leclair	leclair	PROPN
inlawrev-3343	384	5	,	,	PUNCT
inlawrev-3343	384	6	what	what	PRON
inlawrev-3343	384	7	about	about	ADP
inlawrev-3343	384	8	a	a	DET
inlawrev-3343	384	9	bill	bill	NOUN
inlawrev-3343	384	10	ofrightsfor	ofrightsfor	ADP
inlawrev-3343	384	11	the	the	DET
inlawrev-3343	384	12	uninsured	uninsured	NOUN
inlawrev-3343	384	13	?	?	PUNCT
inlawrev-3343	384	14	,	,	PUNCT
inlawrev-3343	384	15	n.y	n.y	PROPN
inlawrev-3343	384	16	.	.	PROPN
inlawrev-3343	384	17	times	times	PROPN
inlawrev-3343	384	18	,	,	PUNCT
inlawrev-3343	384	19	july	july	PROPN
inlawrev-3343	384	20	28	28	NUM
inlawrev-3343	384	21	,	,	PUNCT
inlawrev-3343	384	22	1998	1998	NUM
inlawrev-3343	384	23	,	,	PUNCT
inlawrev-3343	384	24	at	at	ADP
inlawrev-3343	384	25	a	a	DET
inlawrev-3343	384	26	19	19	NUM
inlawrev-3343	384	27	.	.	PUNCT
inlawrev-3343	385	1	see	see	VERB
inlawrev-3343	385	2	also	also	ADV
inlawrev-3343	385	3	edwin	edwin	PROPN
inlawrev-3343	385	4	chen	chen	PROPN
inlawrev-3343	385	5	,	,	PUNCT
inlawrev-3343	385	6	health	health	NOUN
inlawrev-3343	385	7	care	care	NOUN
inlawrev-3343	385	8	bill	bill	NOUN
inlawrev-3343	385	9	travels	travel	VERB
inlawrev-3343	385	10	rugged	rugged	ADJ
inlawrev-3343	385	11	road	road	NOUN
inlawrev-3343	385	12	ofreform	ofreform	NOUN
inlawrev-3343	385	13	,	,	PUNCT
inlawrev-3343	385	14	l.a	l.a	PROPN
inlawrev-3343	385	15	.	.	PROPN
inlawrev-3343	385	16	times	times	PROPN
inlawrev-3343	385	17	,	,	PUNCT
inlawrev-3343	385	18	feb	feb	PROPN
inlawrev-3343	385	19	.	.	PROPN
inlawrev-3343	385	20	4	4	NUM
inlawrev-3343	385	21	,	,	PUNCT
inlawrev-3343	385	22	1996	1996	NUM
inlawrev-3343	385	23	,	,	PUNCT
inlawrev-3343	385	24	at	at	ADP
inlawrev-3343	385	25	al	al	PROPN
inlawrev-3343	385	26	;	;	PUNCT
inlawrev-3343	385	27	insurance	insurance	NOUN
inlawrev-3343	385	28	reform	reform	NOUN
inlawrev-3343	385	29	bill	bill	NOUN
inlawrev-3343	385	30	takes	take	VERB
inlawrev-3343	385	31	small	small	ADJ
inlawrev-3343	385	32	step	step	NOUN
inlawrev-3343	385	33	in	in	ADP
inlawrev-3343	385	34	right	right	ADJ
inlawrev-3343	385	35	direction	direction	NOUN
inlawrev-3343	385	36	,	,	PUNCT
inlawrev-3343	386	1	mod	mod	PROPN
inlawrev-3343	386	2	.	.	PUNCT
inlawrev-3343	386	3	healthcare	healthcare	PROPN
inlawrev-3343	386	4	,	,	PUNCT
inlawrev-3343	386	5	aug	aug	PROPN
inlawrev-3343	386	6	.	.	PROPN
inlawrev-3343	386	7	12	12	NUM
inlawrev-3343	386	8	,	,	PUNCT
inlawrev-3343	386	9	1996	1996	NUM
inlawrev-3343	386	10	,	,	PUNCT
inlawrev-3343	386	11	at	at	ADP
inlawrev-3343	386	12	25	25	NUM
inlawrev-3343	386	13	.	.	PUNCT
inlawrev-3343	387	1	under	under	ADP
inlawrev-3343	387	2	the	the	DET
inlawrev-3343	387	3	consolidated	consolidated	ADJ
inlawrev-3343	387	4	omnibus	omnibus	NOUN
inlawrev-3343	387	5	budget	budget	NOUN
inlawrev-3343	387	6	reconciliation	reconciliation	NOUN
inlawrev-3343	387	7	act	act	NOUN
inlawrev-3343	387	8	of	of	ADP
inlawrev-3343	387	9	1985	1985	NUM
inlawrev-3343	387	10	(	(	PUNCT
inlawrev-3343	387	11	"	"	PUNCT
inlawrev-3343	387	12	cobra	cobra	NOUN
inlawrev-3343	387	13	"	"	PUNCT
inlawrev-3343	387	14	)	)	PUNCT
inlawrev-3343	387	15	,	,	PUNCT
inlawrev-3343	387	16	29	29	NUM
inlawrev-3343	387	17	u.s.c	u.s.c	ADJ
inlawrev-3343	387	18	.	.	PUNCT
inlawrev-3343	388	1	§	§	PROPN
inlawrev-3343	388	2	§	§	PROPN
inlawrev-3343	388	3	1161	1161	NUM
inlawrev-3343	388	4	-	-	SYM
inlawrev-3343	388	5	1168	1168	NUM
inlawrev-3343	388	6	(	(	PUNCT
inlawrev-3343	388	7	1994	1994	NUM
inlawrev-3343	388	8	&	&	CCONJ
inlawrev-3343	388	9	supp	supp	PROPN
inlawrev-3343	388	10	.	.	PUNCT
inlawrev-3343	389	1	ii	ii	PROPN
inlawrev-3343	389	2	1996	1996	NUM
inlawrev-3343	389	3	)	)	PUNCT
inlawrev-3343	390	1	,	,	PUNCT
inlawrev-3343	390	2	a	a	DET
inlawrev-3343	390	3	discharged	discharge	VERB
inlawrev-3343	390	4	employee	employee	NOUN
inlawrev-3343	390	5	may	may	AUX
inlawrev-3343	390	6	be	be	AUX
inlawrev-3343	390	7	entitled	entitle	VERB
inlawrev-3343	390	8	to	to	ADP
inlawrev-3343	390	9	continued	continue	VERB
inlawrev-3343	390	10	medical	medical	ADJ
inlawrev-3343	390	11	insurance	insurance	NOUN
inlawrev-3343	390	12	under	under	ADP
inlawrev-3343	390	13	the	the	DET
inlawrev-3343	390	14	employer	employer	NOUN
inlawrev-3343	390	15	's	's	PART
inlawrev-3343	390	16	medical	medical	ADJ
inlawrev-3343	390	17	plan	plan	NOUN
inlawrev-3343	390	18	for	for	ADP
inlawrev-3343	390	19	up	up	ADP
inlawrev-3343	390	20	to	to	PART
inlawrev-3343	390	21	three	three	NUM
inlawrev-3343	390	22	years	year	NOUN
inlawrev-3343	390	23	,	,	PUNCT
inlawrev-3343	390	24	but	but	CCONJ
inlawrev-3343	390	25	the	the	DET
inlawrev-3343	390	26	cost	cost	NOUN
inlawrev-3343	390	27	must	must	AUX
inlawrev-3343	390	28	be	be	AUX
inlawrev-3343	390	29	bom	bom	NOUN
inlawrev-3343	390	30	entirely	entirely	ADV
inlawrev-3343	390	31	by	by	ADP
inlawrev-3343	390	32	the	the	DET
inlawrev-3343	390	33	employee	employee	NOUN
inlawrev-3343	390	34	,	,	PUNCT
inlawrev-3343	390	35	and	and	CCONJ
inlawrev-3343	390	36	that	that	PRON
inlawrev-3343	390	37	is	be	AUX
inlawrev-3343	390	38	likely	likely	ADJ
inlawrev-3343	390	39	to	to	PART
inlawrev-3343	390	40	make	make	VERB
inlawrev-3343	390	41	it	it	PRON
inlawrev-3343	390	42	a	a	DET
inlawrev-3343	390	43	severe	severe	ADJ
inlawrev-3343	390	44	economic	economic	ADJ
inlawrev-3343	390	45	burden	burden	NOUN
inlawrev-3343	390	46	for	for	ADP
inlawrev-3343	390	47	someone	someone	PRON
inlawrev-3343	390	48	who	who	PRON
inlawrev-3343	390	49	has	have	AUX
inlawrev-3343	390	50	just	just	ADV
inlawrev-3343	390	51	lost	lose	VERB
inlawrev-3343	390	52	his	his	PRON
inlawrev-3343	390	53	source	source	NOUN
inlawrev-3343	390	54	ofregular	ofregular	ADJ
inlawrev-3343	390	55	income	income	NOUN
inlawrev-3343	390	56	.	.	PUNCT
inlawrev-3343	391	1	individual	individual	ADJ
inlawrev-3343	391	2	retirement	retirement	NOUN
inlawrev-3343	391	3	accounts	account	NOUN
inlawrev-3343	391	4	(	(	PUNCT
inlawrev-3343	391	5	"	"	PUNCT
inlawrev-3343	391	6	iras	ira	NOUN
inlawrev-3343	391	7	"	"	PUNCT
inlawrev-3343	391	8	)	)	PUNCT
inlawrev-3343	391	9	are	be	AUX
inlawrev-3343	391	10	available	available	ADJ
inlawrev-3343	391	11	for	for	ADP
inlawrev-3343	391	12	workers	worker	NOUN
inlawrev-3343	391	13	who	who	PRON
inlawrev-3343	391	14	wish	wish	VERB
inlawrev-3343	391	15	to	to	PART
inlawrev-3343	391	16	put	put	VERB
inlawrev-3343	391	17	aside	aside	ADP
inlawrev-3343	391	18	funds	fund	NOUN
inlawrev-3343	391	19	for	for	ADP
inlawrev-3343	391	20	retirement	retirement	NOUN
inlawrev-3343	391	21	,	,	PUNCT
inlawrev-3343	391	22	but	but	CCONJ
inlawrev-3343	391	23	there	there	PRON
inlawrev-3343	391	24	is	be	VERB
inlawrev-3343	391	25	no	no	DET
inlawrev-3343	391	26	required	required	ADJ
inlawrev-3343	391	27	employer	employer	NOUN
inlawrev-3343	391	28	contribution	contribution	NOUN
inlawrev-3343	391	29	and	and	CCONJ
inlawrev-3343	391	30	there	there	PRON
inlawrev-3343	391	31	is	be	VERB
inlawrev-3343	391	32	a	a	DET
inlawrev-3343	391	33	$	$	SYM
inlawrev-3343	391	34	2000	2000	NUM
inlawrev-3343	391	35	per	per	ADP
inlawrev-3343	391	36	year	year	NOUN
inlawrev-3343	391	37	maximum	maximum	NOUN
inlawrev-3343	391	38	for	for	ADP
inlawrev-3343	391	39	employee	employee	NOUN
inlawrev-3343	391	40	contributions	contribution	NOUN
inlawrev-3343	391	41	.	.	PUNCT
inlawrev-3343	392	1	see	see	VERB
inlawrev-3343	392	2	i.r.c	i.r.c	NOUN
inlawrev-3343	392	3	.	.	PUNCT
inlawrev-3343	393	1	§	§	PROPN
inlawrev-3343	393	2	408(a)(1	408(a)(1	PROPN
inlawrev-3343	393	3	)	)	PUNCT
inlawrev-3343	393	4	(	(	PUNCT
inlawrev-3343	393	5	1994	1994	NUM
inlawrev-3343	393	6	)	)	PUNCT
inlawrev-3343	393	7	.	.	PUNCT
inlawrev-3343	394	1	this	this	PRON
inlawrev-3343	394	2	may	may	AUX
inlawrev-3343	394	3	be	be	AUX
inlawrev-3343	394	4	a	a	DET
inlawrev-3343	394	5	welcome	welcome	ADJ
inlawrev-3343	394	6	additional	additional	ADJ
inlawrev-3343	394	7	retirement	retirement	NOUN
inlawrev-3343	394	8	planning	planning	NOUN
inlawrev-3343	394	9	vehicle	vehicle	NOUN
inlawrev-3343	394	10	for	for	ADP
inlawrev-3343	394	11	some	some	PRON
inlawrev-3343	394	12	,	,	PUNCT
inlawrev-3343	394	13	but	but	CCONJ
inlawrev-3343	394	14	lower	low	ADJ
inlawrev-3343	394	15	-	-	PUNCT
inlawrev-3343	394	16	end	end	NOUN
inlawrev-3343	394	17	contingent	contingent	NOUN
inlawrev-3343	394	18	employees	employee	NOUN
inlawrev-3343	394	19	are	be	AUX
inlawrev-3343	394	20	less	less	ADV
inlawrev-3343	394	21	likely	likely	ADJ
inlawrev-3343	394	22	to	to	PART
inlawrev-3343	394	23	have	have	VERB
inlawrev-3343	394	24	excess	excess	ADJ
inlawrev-3343	394	25	money	money	NOUN
inlawrev-3343	394	26	available	available	ADJ
inlawrev-3343	394	27	for	for	ADP
inlawrev-3343	394	28	the	the	DET
inlawrev-3343	394	29	purpose	purpose	NOUN
inlawrev-3343	394	30	of	of	ADP
inlawrev-3343	394	31	retirement	retirement	NOUN
inlawrev-3343	394	32	saving	saving	NOUN
inlawrev-3343	394	33	.	.	PUNCT
inlawrev-3343	395	1	52	52	NUM
inlawrev-3343	395	2	.	.	PUNCT
inlawrev-3343	396	1	united	united	PROPN
inlawrev-3343	396	2	states	states	PROPN
inlawrev-3343	396	3	chamber	chamber	PROPN
inlawrev-3343	396	4	of	of	ADP
inlawrev-3343	396	5	commerce	commerce	PROPN
inlawrev-3343	396	6	,	,	PUNCT
inlawrev-3343	396	7	1	1	NUM
inlawrev-3343	396	8	997	997	NUM
inlawrev-3343	396	9	employee	employee	NOUN
inlawrev-3343	396	10	benefits	benefit	NOUN
inlawrev-3343	396	11	report	report	NOUN
inlawrev-3343	396	12	,	,	PUNCT
inlawrev-3343	396	13	reprinted	reprint	VERB
inlawrev-3343	396	14	in	in	ADP
inlawrev-3343	396	15	mark	mark	PROPN
inlawrev-3343	396	16	a.	a.	PROPN
inlawrev-3343	396	17	rothstein	rothstein	PROPN
inlawrev-3343	396	18	&	&	CCONJ
inlawrev-3343	396	19	lance	lance	PROPN
inlawrev-3343	396	20	liebman	liebman	PROPN
inlawrev-3343	396	21	,	,	PUNCT
inlawrev-3343	396	22	employment	employment	NOUN
inlawrev-3343	396	23	law	law	NOUN
inlawrev-3343	396	24	456	456	NUM
inlawrev-3343	396	25	(	(	PUNCT
inlawrev-3343	396	26	4th	4th	ADJ
inlawrev-3343	396	27	ed	ed	NOUN
inlawrev-3343	396	28	.	.	PROPN
inlawrev-3343	396	29	1998	1998	NUM
inlawrev-3343	396	30	)	)	PUNCT
inlawrev-3343	397	1	[	[	X
inlawrev-3343	397	2	hereinafter	hereinafter	NOUN
inlawrev-3343	397	3	1997	1997	NUM
inlawrev-3343	397	4	employee	employee	NOUN
inlawrev-3343	397	5	benefits	benefit	NOUN
inlawrev-3343	397	6	report	report	NOUN
inlawrev-3343	397	7	]	]	PUNCT
inlawrev-3343	397	8	.	.	PUNCT
inlawrev-3343	398	1	53	53	NUM
inlawrev-3343	398	2	.	.	PUNCT
inlawrev-3343	399	1	federal	federal	ADJ
inlawrev-3343	399	2	old	old	ADJ
inlawrev-3343	399	3	-	-	PUNCT
inlawrev-3343	399	4	age	age	NOUN
inlawrev-3343	399	5	,	,	PUNCT
inlawrev-3343	399	6	survivors	survivor	NOUN
inlawrev-3343	399	7	,	,	PUNCT
inlawrev-3343	399	8	and	and	CCONJ
inlawrev-3343	399	9	disability	disability	NOUN
inlawrev-3343	399	10	insurance	insurance	NOUN
inlawrev-3343	399	11	benefits	benefit	NOUN
inlawrev-3343	399	12	act	act	NOUN
inlawrev-3343	399	13	(	(	PUNCT
inlawrev-3343	399	14	"	"	PUNCT
inlawrev-3343	399	15	social	social	ADJ
inlawrev-3343	399	16	security	security	NOUN
inlawrev-3343	399	17	act	act	NOUN
inlawrev-3343	399	18	"	"	PUNCT
inlawrev-3343	399	19	)	)	PUNCT
inlawrev-3343	399	20	,	,	PUNCT
inlawrev-3343	399	21	42	42	NUM
inlawrev-3343	399	22	u.s.c	u.s.c	ADJ
inlawrev-3343	399	23	.	.	PUNCT
inlawrev-3343	400	1	§	§	PROPN
inlawrev-3343	400	2	§	§	PROPN
inlawrev-3343	400	3	401	401	NUM
inlawrev-3343	400	4	-	-	SYM
inlawrev-3343	400	5	433	433	NUM
inlawrev-3343	400	6	(	(	PUNCT
inlawrev-3343	400	7	1994	1994	NUM
inlawrev-3343	400	8	&	&	CCONJ
inlawrev-3343	400	9	supp	supp	PROPN
inlawrev-3343	400	10	.	.	PUNCT
inlawrev-3343	401	1	ii	ii	PROPN
inlawrev-3343	401	2	1996	1996	NUM
inlawrev-3343	401	3	)	)	PUNCT
inlawrev-3343	401	4	.	.	PUNCT
inlawrev-3343	402	1	54	54	NUM
inlawrev-3343	402	2	.	.	X
inlawrev-3343	403	1	futa	futa	PROPN
inlawrev-3343	403	2	,	,	PUNCT
inlawrev-3343	403	3	i.r.c	i.r.c	NOUN
inlawrev-3343	403	4	.	.	PUNCT
inlawrev-3343	404	1	§	§	PROPN
inlawrev-3343	404	2	§	§	PROPN
inlawrev-3343	404	3	3301	3301	NUM
inlawrev-3343	404	4	-	-	SYM
inlawrev-3343	404	5	331	331	NUM
inlawrev-3343	404	6	1	1	NUM
inlawrev-3343	404	7	(	(	PUNCT
inlawrev-3343	404	8	1994	1994	NUM
inlawrev-3343	404	9	&	&	CCONJ
inlawrev-3343	404	10	supp	supp	PROPN
inlawrev-3343	404	11	.	.	PUNCT
inlawrev-3343	405	1	ii	ii	PROPN
inlawrev-3343	405	2	1996	1996	NUM
inlawrev-3343	405	3	)	)	PUNCT
inlawrev-3343	405	4	,	,	PUNCT
inlawrev-3343	405	5	as	as	SCONJ
inlawrev-3343	405	6	amended	amend	VERB
inlawrev-3343	405	7	by	by	ADP
inlawrev-3343	405	8	i.r.c	i.r.c	NOUN
inlawrev-3343	405	9	.	.	PUNCT
inlawrev-3343	406	1	§	§	PROPN
inlawrev-3343	406	2	§	§	PROPN
inlawrev-3343	406	3	33013311	33013311	NUM
inlawrev-3343	406	4	(	(	PUNCT
inlawrev-3343	406	5	west	west	NOUN
inlawrev-3343	406	6	supp	supp	PROPN
inlawrev-3343	406	7	.	.	PUNCT
inlawrev-3343	407	1	1998	1998	NUM
inlawrev-3343	407	2	)	)	PUNCT
inlawrev-3343	407	3	.	.	PUNCT
inlawrev-3343	408	1	55	55	NUM
inlawrev-3343	408	2	.	.	PUNCT
inlawrev-3343	409	1	if	if	SCONJ
inlawrev-3343	409	2	conventional	conventional	ADJ
inlawrev-3343	409	3	group	group	NOUN
inlawrev-3343	409	4	insurance	insurance	NOUN
inlawrev-3343	409	5	is	be	AUX
inlawrev-3343	409	6	used	use	VERB
inlawrev-3343	409	7	,	,	PUNCT
inlawrev-3343	409	8	premiums	premium	NOUN
inlawrev-3343	409	9	are	be	AUX
inlawrev-3343	409	10	transmitted	transmit	VERB
inlawrev-3343	409	11	to	to	ADP
inlawrev-3343	409	12	an	an	DET
inlawrev-3343	409	13	insurance	insurance	NOUN
inlawrev-3343	409	14	company	company	NOUN
inlawrev-3343	409	15	that	that	PRON
inlawrev-3343	409	16	assumes	assume	VERB
inlawrev-3343	409	17	all	all	DET
inlawrev-3343	409	18	claim	claim	NOUN
inlawrev-3343	409	19	risks	risk	NOUN
inlawrev-3343	409	20	,	,	PUNCT
inlawrev-3343	409	21	although	although	SCONJ
inlawrev-3343	409	22	a	a	DET
inlawrev-3343	409	23	high	high	ADJ
inlawrev-3343	409	24	claim	claim	NOUN
inlawrev-3343	409	25	rate	rate	NOUN
inlawrev-3343	409	26	can	can	AUX
inlawrev-3343	409	27	be	be	AUX
inlawrev-3343	409	28	expected	expect	VERB
inlawrev-3343	409	29	to	to	PART
inlawrev-3343	409	30	lead	lead	VERB
inlawrev-3343	409	31	to	to	ADP
inlawrev-3343	409	32	future	future	ADJ
inlawrev-3343	409	33	premium	premium	NOUN
inlawrev-3343	409	34	increases	increase	NOUN
inlawrev-3343	409	35	.	.	PUNCT
inlawrev-3343	410	1	alternatively	alternatively	ADV
inlawrev-3343	410	2	,	,	PUNCT
inlawrev-3343	410	3	the	the	DET
inlawrev-3343	410	4	company	company	NOUN
inlawrev-3343	410	5	may	may	AUX
inlawrev-3343	410	6	self	self	NOUN
inlawrev-3343	410	7	-	-	PUNCT
inlawrev-3343	410	8	insure	insure	VERB
inlawrev-3343	410	9	and	and	CCONJ
inlawrev-3343	410	10	pay	pay	VERB
inlawrev-3343	410	11	claims	claim	NOUN
inlawrev-3343	410	12	out	out	ADP
inlawrev-3343	410	13	of	of	ADP
inlawrev-3343	410	14	its	its	PRON
inlawrev-3343	410	15	own	own	ADJ
inlawrev-3343	410	16	resources	resource	NOUN
inlawrev-3343	410	17	.	.	PUNCT
inlawrev-3343	411	1	in	in	ADP
inlawrev-3343	411	2	such	such	ADJ
inlawrev-3343	411	3	cases	case	NOUN
inlawrev-3343	411	4	,	,	PUNCT
inlawrev-3343	411	5	an	an	DET
inlawrev-3343	411	6	outside	outside	ADJ
inlawrev-3343	411	7	contractor	contractor	NOUN
inlawrev-3343	411	8	may	may	AUX
inlawrev-3343	411	9	be	be	AUX
inlawrev-3343	411	10	used	use	VERB
inlawrev-3343	411	11	to	to	PART
inlawrev-3343	411	12	process	process	VERB
inlawrev-3343	411	13	claims	claim	NOUN
inlawrev-3343	411	14	,	,	PUNCT
inlawrev-3343	411	15	and	and	CCONJ
inlawrev-3343	411	16	stop	stop	VERB
inlawrev-3343	411	17	-	-	PUNCT
inlawrev-3343	411	18	loss	loss	NOUN
inlawrev-3343	411	19	or	or	CCONJ
inlawrev-3343	411	20	excess	excess	ADJ
inlawrev-3343	411	21	risk	risk	NOUN
inlawrev-3343	411	22	insurance	insurance	NOUN
inlawrev-3343	411	23	may	may	AUX
inlawrev-3343	411	24	be	be	AUX
inlawrev-3343	411	25	purchased	purchase	VERB
inlawrev-3343	411	26	to	to	PART
inlawrev-3343	411	27	limit	limit	VERB
inlawrev-3343	411	28	the	the	DET
inlawrev-3343	411	29	employer	employer	NOUN
inlawrev-3343	411	30	's	's	PART
inlawrev-3343	411	31	liability	liability	NOUN
inlawrev-3343	411	32	risk	risk	NOUN
inlawrev-3343	411	33	.	.	PUNCT
inlawrev-3343	412	1	american	american	PROPN
inlawrev-3343	412	2	bar	bar	PROPN
inlawrev-3343	412	3	assoc	assoc	PROPN
inlawrev-3343	412	4	.	.	PUNCT
inlawrev-3343	413	1	section	section	NOUN
inlawrev-3343	413	2	of	of	ADP
inlawrev-3343	413	3	labor	labor	NOUN
inlawrev-3343	413	4	and	and	CCONJ
inlawrev-3343	413	5	employment	employment	NOUN
inlawrev-3343	413	6	law	law	NOUN
inlawrev-3343	413	7	,	,	PUNCT
inlawrev-3343	413	8	employee	employee	NOUN
inlawrev-3343	413	9	benefits	benefit	NOUN
inlawrev-3343	413	10	law	law	NOUN
inlawrev-3343	413	11	1050	1050	NUM
inlawrev-3343	413	12	-	-	SYM
inlawrev-3343	413	13	52	52	NUM
inlawrev-3343	413	14	(	(	PUNCT
inlawrev-3343	413	15	1991	1991	NUM
inlawrev-3343	413	16	)	)	PUNCT
inlawrev-3343	414	1	[	[	X
inlawrev-3343	414	2	hereinafter	hereinafter	NOUN
inlawrev-3343	414	3	employee	employee	NOUN
inlawrev-3343	414	4	benefits	benefit	NOUN
inlawrev-3343	414	5	law	law	NOUN
inlawrev-3343	414	6	]	]	PUNCT
inlawrev-3343	414	7	.	.	PUNCT
inlawrev-3343	415	1	health	health	NOUN
inlawrev-3343	415	2	care	care	NOUN
inlawrev-3343	415	3	costs	cost	NOUN
inlawrev-3343	415	4	have	have	AUX
inlawrev-3343	415	5	been	be	AUX
inlawrev-3343	415	6	described	describe	VERB
inlawrev-3343	415	7	as	as	ADP
inlawrev-3343	415	8	the	the	DET
inlawrev-3343	415	9	"	"	PUNCT
inlawrev-3343	415	10	culprit	culprit	NOUN
inlawrev-3343	415	11	"	"	PUNCT
inlawrev-3343	415	12	behind	behind	ADP
inlawrev-3343	415	13	increases	increase	NOUN
inlawrev-3343	415	14	in	in	ADP
inlawrev-3343	415	15	total	total	ADJ
inlawrev-3343	415	16	compensation	compensation	NOUN
inlawrev-3343	415	17	costs	cost	NOUN
inlawrev-3343	415	18	for	for	ADP
inlawrev-3343	415	19	employees	employee	NOUN
inlawrev-3343	415	20	.	.	PUNCT
inlawrev-3343	416	1	see	see	VERB
inlawrev-3343	416	2	duff	duff	PROPN
inlawrev-3343	416	3	,	,	PUNCT
inlawrev-3343	416	4	supra	supra	PROPN
inlawrev-3343	416	5	note	note	NOUN
inlawrev-3343	416	6	7	7	X
inlawrev-3343	416	7	.	.	PUNCT
inlawrev-3343	416	8	increasing	increase	VERB
inlawrev-3343	416	9	reliance	reliance	NOUN
inlawrev-3343	416	10	on	on	ADP
inlawrev-3343	416	11	employee	employee	NOUN
inlawrev-3343	416	12	contributions	contribution	NOUN
inlawrev-3343	416	13	,	,	PUNCT
inlawrev-3343	416	14	however	however	ADV
inlawrev-3343	416	15	,	,	PUNCT
inlawrev-3343	416	16	may	may	AUX
inlawrev-3343	416	17	be	be	AUX
inlawrev-3343	416	18	causing	cause	VERB
inlawrev-3343	416	19	some	some	PRON
inlawrev-3343	416	20	to	to	PART
inlawrev-3343	416	21	forgo	forgo	VERB
inlawrev-3343	416	22	participation	participation	NOUN
inlawrev-3343	416	23	in	in	ADP
inlawrev-3343	416	24	1	1	NUM
inlawrev-3343	416	25	999	999	NUM
inlawrev-3343	416	26	]	]	PUNCT
inlawrev-3343	416	27	employee	employee	NOUN
inlawrev-3343	416	28	benefits	benefit	NOUN
inlawrev-3343	416	29	problem	problem	VERB
inlawrev-3343	416	30	3	3	NUM
inlawrev-3343	416	31	1	1	NUM
inlawrev-3343	416	32	5	5	NUM
inlawrev-3343	416	33	the	the	DET
inlawrev-3343	416	34	benefit	benefit	NOUN
inlawrev-3343	416	35	of	of	ADP
inlawrev-3343	416	36	group	group	NOUN
inlawrev-3343	416	37	rates	rate	NOUN
inlawrev-3343	416	38	,	,	PUNCT
inlawrev-3343	416	39	thereby	thereby	ADV
inlawrev-3343	416	40	lowering	lower	VERB
inlawrev-3343	416	41	per	per	ADP
inlawrev-3343	416	42	person	person	NOUN
inlawrev-3343	416	43	premiums	premium	NOUN
inlawrev-3343	416	44	.	.	PUNCT
inlawrev-3343	417	1	in	in	ADP
inlawrev-3343	417	2	any	any	DET
inlawrev-3343	417	3	event	event	NOUN
inlawrev-3343	417	4	the	the	DET
inlawrev-3343	417	5	cost	cost	NOUN
inlawrev-3343	417	6	to	to	ADP
inlawrev-3343	417	7	the	the	DET
inlawrev-3343	417	8	employer	employer	NOUN
inlawrev-3343	417	9	is	be	AUX
inlawrev-3343	417	10	a	a	DET
inlawrev-3343	417	11	deductible	deductible	ADJ
inlawrev-3343	417	12	expense,^^	expense,^^	NOUN
inlawrev-3343	417	13	which	which	PRON
inlawrev-3343	417	14	lowers	lower	VERB
inlawrev-3343	417	15	the	the	DET
inlawrev-3343	417	16	effective	effective	ADJ
inlawrev-3343	417	17	cost	cost	NOUN
inlawrev-3343	417	18	of	of	ADP
inlawrev-3343	417	19	the	the	DET
inlawrev-3343	417	20	insurance	insurance	NOUN
inlawrev-3343	417	21	coverage	coverage	NOUN
inlawrev-3343	417	22	provided	provide	VERB
inlawrev-3343	417	23	.	.	PUNCT
inlawrev-3343	418	1	employees	employee	NOUN
inlawrev-3343	418	2	may	may	AUX
inlawrev-3343	418	3	also	also	ADV
inlawrev-3343	418	4	be	be	AUX
inlawrev-3343	418	5	able	able	ADJ
inlawrev-3343	418	6	to	to	PART
inlawrev-3343	418	7	pay	pay	VERB
inlawrev-3343	418	8	their	their	PRON
inlawrev-3343	418	9	portion	portion	NOUN
inlawrev-3343	418	10	of	of	ADP
inlawrev-3343	418	11	medical	medical	ADJ
inlawrev-3343	418	12	expenses	expense	NOUN
inlawrev-3343	418	13	with	with	ADP
inlawrev-3343	418	14	pre	pre	ADJ
inlawrev-3343	418	15	-	-	ADJ
inlawrev-3343	418	16	tax	tax	ADJ
inlawrev-3343	418	17	income	income	NOUN
inlawrev-3343	418	18	if	if	SCONJ
inlawrev-3343	418	19	their	their	PRON
inlawrev-3343	418	20	employer	employer	NOUN
inlawrev-3343	418	21	maintains	maintain	VERB
inlawrev-3343	418	22	a	a	DET
inlawrev-3343	418	23	qualified	qualified	ADJ
inlawrev-3343	418	24	flexible	flexible	ADJ
inlawrev-3343	418	25	spending	spending	NOUN
inlawrev-3343	418	26	account	account	NOUN
inlawrev-3343	418	27	plan.^^	plan.^^	NOUN
inlawrev-3343	419	1	however	however	ADV
inlawrev-3343	419	2	,	,	PUNCT
inlawrev-3343	419	3	individuals	individual	NOUN
inlawrev-3343	419	4	who	who	PRON
inlawrev-3343	419	5	work	work	VERB
inlawrev-3343	419	6	for	for	ADP
inlawrev-3343	419	7	themselves	themselves	PRON
inlawrev-3343	419	8	are	be	AUX
inlawrev-3343	419	9	less	less	ADV
inlawrev-3343	419	10	likely	likely	ADJ
inlawrev-3343	419	11	to	to	PART
inlawrev-3343	419	12	secure	secure	VERB
inlawrev-3343	419	13	favorable	favorable	ADJ
inlawrev-3343	419	14	group	group	NOUN
inlawrev-3343	419	15	health	health	NOUN
inlawrev-3343	419	16	insurance	insurance	NOUN
inlawrev-3343	419	17	rates	rate	NOUN
inlawrev-3343	419	18	,	,	PUNCT
inlawrev-3343	419	19	and	and	CCONJ
inlawrev-3343	419	20	the	the	DET
inlawrev-3343	419	21	tax	tax	NOUN
inlawrev-3343	419	22	code	code	NOUN
inlawrev-3343	419	23	does	do	AUX
inlawrev-3343	419	24	not	not	PART
inlawrev-3343	419	25	grant	grant	VERB
inlawrev-3343	419	26	them	they	PRON
inlawrev-3343	419	27	full	full	ADJ
inlawrev-3343	419	28	tax	tax	NOUN
inlawrev-3343	419	29	deductibility	deductibility	NOUN
inlawrev-3343	419	30	for	for	ADP
inlawrev-3343	419	31	premium	premium	NOUN
inlawrev-3343	419	32	costs.^^	costs.^^	PUNCT
inlawrev-3343	419	33	pension	pension	NOUN
inlawrev-3343	419	34	benefits	benefit	NOUN
inlawrev-3343	419	35	are	be	AUX
inlawrev-3343	419	36	a	a	DET
inlawrev-3343	419	37	second	second	ADJ
inlawrev-3343	419	38	area	area	NOUN
inlawrev-3343	419	39	where	where	SCONJ
inlawrev-3343	419	40	americans	americans	PROPN
inlawrev-3343	419	41	have	have	AUX
inlawrev-3343	419	42	looked	look	VERB
inlawrev-3343	419	43	to	to	ADP
inlawrev-3343	419	44	the	the	DET
inlawrev-3343	419	45	workplace	workplace	NOUN
inlawrev-3343	419	46	for	for	ADP
inlawrev-3343	419	47	coverage	coverage	NOUN
inlawrev-3343	419	48	.	.	PUNCT
inlawrev-3343	420	1	since	since	SCONJ
inlawrev-3343	420	2	the	the	DET
inlawrev-3343	420	3	1930s	1930	NOUN
inlawrev-3343	420	4	,	,	PUNCT
inlawrev-3343	420	5	the	the	DET
inlawrev-3343	420	6	social	social	ADJ
inlawrev-3343	420	7	security	security	NOUN
inlawrev-3343	420	8	program	program	NOUN
inlawrev-3343	420	9	has	have	AUX
inlawrev-3343	420	10	been	be	AUX
inlawrev-3343	420	11	one	one	NUM
inlawrev-3343	420	12	way	way	NOUN
inlawrev-3343	420	13	that	that	PRON
inlawrev-3343	420	14	individuals	individual	NOUN
inlawrev-3343	420	15	have	have	AUX
inlawrev-3343	420	16	secured	secure	VERB
inlawrev-3343	420	17	an	an	DET
inlawrev-3343	420	18	income	income	NOUN
inlawrev-3343	420	19	source	source	NOUN
inlawrev-3343	420	20	to	to	PART
inlawrev-3343	420	21	meet	meet	VERB
inlawrev-3343	420	22	economic	economic	ADJ
inlawrev-3343	420	23	needs	need	NOUN
inlawrev-3343	420	24	during	during	ADP
inlawrev-3343	420	25	retirement.^^	retirement.^^	NOUN
inlawrev-3343	420	26	however	however	ADV
inlawrev-3343	420	27	,	,	PUNCT
inlawrev-3343	420	28	as	as	SCONJ
inlawrev-3343	420	29	the	the	DET
inlawrev-3343	420	30	baby	baby	NOUN
inlawrev-3343	420	31	boom	boom	NOUN
inlawrev-3343	420	32	generation	generation	NOUN
inlawrev-3343	420	33	approaches	approach	VERB
inlawrev-3343	420	34	retirement	retirement	NOUN
inlawrev-3343	420	35	age	age	NOUN
inlawrev-3343	420	36	,	,	PUNCT
inlawrev-3343	420	37	americans	americans	PROPN
inlawrev-3343	420	38	have	have	AUX
inlawrev-3343	420	39	become	become	VERB
inlawrev-3343	420	40	increasingly	increasingly	ADV
inlawrev-3343	420	41	concerned	concerned	ADJ
inlawrev-3343	420	42	about	about	ADP
inlawrev-3343	420	43	the	the	DET
inlawrev-3343	420	44	ability	ability	NOUN
inlawrev-3343	420	45	of	of	ADP
inlawrev-3343	420	46	the	the	DET
inlawrev-3343	420	47	government	government	NOUN
inlawrev-3343	420	48	to	to	PART
inlawrev-3343	420	49	maintain	maintain	VERB
inlawrev-3343	420	50	the	the	DET
inlawrev-3343	420	51	social	social	ADJ
inlawrev-3343	420	52	security	security	NOUN
inlawrev-3343	420	53	system	system	NOUN
inlawrev-3343	420	54	's	's	PART
inlawrev-3343	420	55	financial	financial	ADJ
inlawrev-3343	420	56	solvency	solvency	NOUN
inlawrev-3343	420	57	.	.	PUNCT
inlawrev-3343	421	1	in	in	ADP
inlawrev-3343	421	2	fact	fact	NOUN
inlawrev-3343	421	3	,	,	PUNCT
inlawrev-3343	421	4	many	many	ADJ
inlawrev-3343	421	5	younger	young	ADJ
inlawrev-3343	421	6	workers	worker	NOUN
inlawrev-3343	421	7	anticipate	anticipate	VERB
inlawrev-3343	421	8	that	that	SCONJ
inlawrev-3343	421	9	social	social	ADJ
inlawrev-3343	421	10	security	security	NOUN
inlawrev-3343	421	11	will	will	AUX
inlawrev-3343	421	12	not	not	PART
inlawrev-3343	421	13	meet	meet	VERB
inlawrev-3343	421	14	their	their	PRON
inlawrev-3343	421	15	needs	need	NOUN
inlawrev-3343	421	16	when	when	SCONJ
inlawrev-3343	421	17	they	they	PRON
inlawrev-3343	421	18	retire.^^	retire.^^	VERB
inlawrev-3343	421	19	for	for	ADP
inlawrev-3343	421	20	this	this	DET
inlawrev-3343	421	21	reason	reason	NOUN
inlawrev-3343	421	22	,	,	PUNCT
inlawrev-3343	421	23	alternative	alternative	ADJ
inlawrev-3343	421	24	sources	source	NOUN
inlawrev-3343	421	25	of	of	ADP
inlawrev-3343	421	26	retirement	retirement	NOUN
inlawrev-3343	421	27	income	income	NOUN
inlawrev-3343	421	28	have	have	AUX
inlawrev-3343	421	29	become	become	VERB
inlawrev-3343	421	30	increasingly	increasingly	ADV
inlawrev-3343	421	31	necessary	necessary	ADJ
inlawrev-3343	421	32	.	.	PUNCT
inlawrev-3343	422	1	many	many	ADJ
inlawrev-3343	422	2	american	american	ADJ
inlawrev-3343	422	3	employers	employer	NOUN
inlawrev-3343	422	4	are	be	AUX
inlawrev-3343	422	5	addressing	address	VERB
inlawrev-3343	422	6	the	the	DET
inlawrev-3343	422	7	retirement	retirement	NOUN
inlawrev-3343	422	8	needs	need	NOUN
inlawrev-3343	422	9	of	of	ADP
inlawrev-3343	422	10	their	their	PRON
inlawrev-3343	422	11	employees	employee	NOUN
inlawrev-3343	422	12	by	by	ADP
inlawrev-3343	422	13	providing	provide	VERB
inlawrev-3343	422	14	defined	define	VERB
inlawrev-3343	422	15	benefit	benefit	NOUN
inlawrev-3343	422	16	or	or	CCONJ
inlawrev-3343	422	17	defined	define	VERB
inlawrev-3343	422	18	contribution	contribution	NOUN
inlawrev-3343	422	19	retirement	retirement	NOUN
inlawrev-3343	422	20	plans	plan	NOUN
inlawrev-3343	422	21	.	.	PUNCT
inlawrev-3343	423	1	under	under	ADP
inlawrev-3343	423	2	the	the	DET
inlawrev-3343	423	3	former	former	ADJ
inlawrev-3343	423	4	,	,	PUNCT
inlawrev-3343	423	5	employees	employee	NOUN
inlawrev-3343	423	6	secure	secure	VERB
inlawrev-3343	423	7	benefits	benefit	NOUN
inlawrev-3343	423	8	at	at	ADP
inlawrev-3343	423	9	retirement	retirement	NOUN
inlawrev-3343	423	10	determined	determine	VERB
inlawrev-3343	423	11	by	by	ADP
inlawrev-3343	423	12	their	their	PRON
inlawrev-3343	423	13	salaries	salary	NOUN
inlawrev-3343	423	14	and	and	CCONJ
inlawrev-3343	423	15	years	year	NOUN
inlawrev-3343	423	16	of	of	ADP
inlawrev-3343	423	17	service	service	NOUN
inlawrev-3343	423	18	,	,	PUNCT
inlawrev-3343	423	19	while	while	SCONJ
inlawrev-3343	423	20	the	the	DET
inlawrev-3343	423	21	latter	latter	ADJ
inlawrev-3343	423	22	involves	involve	VERB
inlawrev-3343	423	23	individually	individually	ADV
inlawrev-3343	423	24	-	-	PUNCT
inlawrev-3343	423	25	managed	manage	VERB
inlawrev-3343	423	26	retirement	retirement	NOUN
inlawrev-3343	423	27	accounts	account	NOUN
inlawrev-3343	423	28	;	;	PUNCT
inlawrev-3343	423	29	employers	employer	NOUN
inlawrev-3343	423	30	typically	typically	ADV
inlawrev-3343	423	31	fund	fund	VERB
inlawrev-3343	423	32	both	both	PRON
inlawrev-3343	423	33	in	in	ADP
inlawrev-3343	423	34	whole	whole	NOUN
inlawrev-3343	423	35	or	or	CCONJ
inlawrev-3343	423	36	in	in	ADP
inlawrev-3343	423	37	part.^^	part.^^	NOUN
inlawrev-3343	423	38	the	the	DET
inlawrev-3343	423	39	major	major	ADJ
inlawrev-3343	423	40	difference	difference	NOUN
inlawrev-3343	423	41	is	be	AUX
inlawrev-3343	423	42	that	that	SCONJ
inlawrev-3343	423	43	defined	define	VERB
inlawrev-3343	423	44	contribution	contribution	NOUN
inlawrev-3343	423	45	plans	plan	NOUN
inlawrev-3343	423	46	do	do	AUX
inlawrev-3343	423	47	not	not	PART
inlawrev-3343	423	48	entail	entail	VERB
inlawrev-3343	423	49	a	a	DET
inlawrev-3343	423	50	guaranteed	guarantee	VERB
inlawrev-3343	423	51	retirement	retirement	NOUN
inlawrev-3343	423	52	benefit	benefit	NOUN
inlawrev-3343	423	53	,	,	PUNCT
inlawrev-3343	423	54	thereby	thereby	ADV
inlawrev-3343	423	55	placing	place	VERB
inlawrev-3343	423	56	upon	upon	SCONJ
inlawrev-3343	423	57	the	the	DET
inlawrev-3343	423	58	individual	individual	ADJ
inlawrev-3343	423	59	retiree	retiree	NOUN
inlawrev-3343	423	60	the	the	DET
inlawrev-3343	423	61	entire	entire	ADJ
inlawrev-3343	423	62	risk	risk	NOUN
inlawrev-3343	423	63	of	of	ADP
inlawrev-3343	423	64	employer	employer	NOUN
inlawrev-3343	423	65	-	-	PUNCT
inlawrev-3343	423	66	provided	provide	VERB
inlawrev-3343	423	67	health	health	NOUN
inlawrev-3343	423	68	insurance	insurance	NOUN
inlawrev-3343	423	69	programs	program	NOUN
inlawrev-3343	423	70	.	.	PUNCT
inlawrev-3343	424	1	see	see	VERB
inlawrev-3343	424	2	mcginley	mcginley	PROPN
inlawrev-3343	424	3	,	,	PUNCT
inlawrev-3343	424	4	supra	supra	PROPN
inlawrev-3343	424	5	note	note	NOUN
inlawrev-3343	424	6	4	4	NUM
inlawrev-3343	424	7	.	.	X
inlawrev-3343	424	8	56	56	NUM
inlawrev-3343	424	9	.	.	PUNCT
inlawrev-3343	425	1	employee	employee	NOUN
inlawrev-3343	425	2	health	health	NOUN
inlawrev-3343	425	3	insurance	insurance	NOUN
inlawrev-3343	425	4	is	be	AUX
inlawrev-3343	425	5	deductible	deductible	ADJ
inlawrev-3343	425	6	as	as	ADP
inlawrev-3343	425	7	an	an	DET
inlawrev-3343	425	8	ordinary	ordinary	ADJ
inlawrev-3343	425	9	and	and	CCONJ
inlawrev-3343	425	10	necessary	necessary	ADJ
inlawrev-3343	425	11	business	business	NOUN
inlawrev-3343	425	12	expense	expense	NOUN
inlawrev-3343	425	13	under	under	ADP
inlawrev-3343	425	14	i.r.c	i.r.c	NOUN
inlawrev-3343	425	15	.	.	PUNCT
inlawrev-3343	426	1	§	§	PROPN
inlawrev-3343	426	2	162(a	162(a	PROPN
inlawrev-3343	426	3	)	)	PUNCT
inlawrev-3343	426	4	(	(	PUNCT
inlawrev-3343	426	5	1994	1994	NUM
inlawrev-3343	426	6	&	&	CCONJ
inlawrev-3343	426	7	supp	supp	PROPN
inlawrev-3343	426	8	.	.	PUNCT
inlawrev-3343	427	1	ii	ii	PROPN
inlawrev-3343	427	2	1996	1996	NUM
inlawrev-3343	427	3	)	)	PUNCT
inlawrev-3343	427	4	,	,	PUNCT
inlawrev-3343	427	5	amended	amend	VERB
inlawrev-3343	427	6	by	by	ADP
inlawrev-3343	427	7	i.r.c	i.r.c	NOUN
inlawrev-3343	427	8	.	.	PUNCT
inlawrev-3343	428	1	§	§	PROPN
inlawrev-3343	428	2	162(a	162(a	PROPN
inlawrev-3343	428	3	)	)	PUNCT
inlawrev-3343	428	4	(	(	PUNCT
inlawrev-3343	428	5	west	west	NOUN
inlawrev-3343	428	6	supp	supp	PROPN
inlawrev-3343	428	7	.	.	PUNCT
inlawrev-3343	429	1	1998	1998	NUM
inlawrev-3343	429	2	)	)	PUNCT
inlawrev-3343	429	3	.	.	PUNCT
inlawrev-3343	430	1	57	57	NUM
inlawrev-3343	430	2	.	.	PUNCT
inlawrev-3343	430	3	see	see	VERB
inlawrev-3343	430	4	generally	generally	ADV
inlawrev-3343	430	5	research	research	PROPN
inlawrev-3343	430	6	institute	institute	PROPN
inlawrev-3343	430	7	of	of	ADP
inlawrev-3343	430	8	america	america	PROPN
inlawrev-3343	430	9	,	,	PUNCT
inlawrev-3343	430	10	benefits	benefit	VERB
inlawrev-3343	430	11	coordinator	coordinator	NOUN
inlawrev-3343	430	12	§	§	PROPN
inlawrev-3343	430	13	§	§	PROPN
inlawrev-3343	430	14	33,90133,926	33,90133,926	NUM
inlawrev-3343	430	15	(	(	PUNCT
inlawrev-3343	430	16	1998	1998	NUM
inlawrev-3343	430	17	)	)	PUNCT
inlawrev-3343	430	18	;	;	PUNCT
inlawrev-3343	430	19	mark	mark	PROPN
inlawrev-3343	430	20	edwards	edwards	PROPN
inlawrev-3343	430	21	,	,	PUNCT
inlawrev-3343	430	22	reduce	reduce	VERB
inlawrev-3343	430	23	payroll	payroll	NOUN
inlawrev-3343	430	24	taxes	taxis	NOUN
inlawrev-3343	430	25	with	with	ADP
inlawrev-3343	430	26	a	a	DET
inlawrev-3343	430	27	cafeteria	cafeteria	NOUN
inlawrev-3343	430	28	plan	plan	NOUN
inlawrev-3343	430	29	,	,	PUNCT
inlawrev-3343	430	30	82	82	NUM
inlawrev-3343	430	31	ill	ill	ADJ
inlawrev-3343	430	32	.	.	PUNCT
inlawrev-3343	431	1	b.j	b.j	PROPN
inlawrev-3343	431	2	.	.	PROPN
inlawrev-3343	431	3	161	161	NUM
inlawrev-3343	431	4	(	(	PUNCT
inlawrev-3343	431	5	1994	1994	NUM
inlawrev-3343	431	6	)	)	PUNCT
inlawrev-3343	431	7	;	;	PUNCT
inlawrev-3343	432	1	david	david	PROPN
inlawrev-3343	432	2	langer	langer	PROPN
inlawrev-3343	432	3	,	,	PUNCT
inlawrev-3343	432	4	how	how	SCONJ
inlawrev-3343	432	5	a	a	DET
inlawrev-3343	432	6	flexible	flexible	ADJ
inlawrev-3343	432	7	spending	spending	NOUN
inlawrev-3343	432	8	account	account	NOUN
inlawrev-3343	432	9	plan	plan	NOUN
inlawrev-3343	432	10	works	work	VERB
inlawrev-3343	432	11	,	,	PUNCT
inlawrev-3343	432	12	the	the	DET
inlawrev-3343	432	13	practical	practical	ADJ
inlawrev-3343	432	14	accountant	accountant	NOUN
inlawrev-3343	432	15	,	,	PUNCT
inlawrev-3343	432	16	mar	mar	PROPN
inlawrev-3343	432	17	.	.	PROPN
inlawrev-3343	432	18	1989	1989	NUM
inlawrev-3343	432	19	,	,	PUNCT
inlawrev-3343	432	20	at	at	ADP
inlawrev-3343	432	21	77	77	NUM
inlawrev-3343	432	22	-	-	SYM
inlawrev-3343	432	23	78	78	NUM
inlawrev-3343	432	24	.	.	PUNCT
inlawrev-3343	433	1	58	58	NUM
inlawrev-3343	433	2	.	.	PUNCT
inlawrev-3343	434	1	self	self	NOUN
inlawrev-3343	434	2	-	-	PUNCT
inlawrev-3343	434	3	employed	employ	VERB
inlawrev-3343	434	4	individuals	individual	NOUN
inlawrev-3343	434	5	had	have	AUX
inlawrev-3343	434	6	been	be	AUX
inlawrev-3343	434	7	permitted	permit	VERB
inlawrev-3343	434	8	to	to	PART
inlawrev-3343	434	9	deduct	deduct	VERB
inlawrev-3343	434	10	45	45	NUM
inlawrev-3343	434	11	%	%	NOUN
inlawrev-3343	434	12	of	of	ADP
inlawrev-3343	434	13	their	their	PRON
inlawrev-3343	434	14	health	health	NOUN
inlawrev-3343	434	15	insurance	insurance	NOUN
inlawrev-3343	434	16	costs	cost	NOUN
inlawrev-3343	434	17	for	for	ADP
inlawrev-3343	434	18	tax	tax	NOUN
inlawrev-3343	434	19	years	year	NOUN
inlawrev-3343	434	20	1998	1998	NUM
inlawrev-3343	434	21	and	and	CCONJ
inlawrev-3343	434	22	1999	1999	NUM
inlawrev-3343	434	23	,	,	PUNCT
inlawrev-3343	434	24	rising	rise	VERB
inlawrev-3343	434	25	to	to	ADP
inlawrev-3343	434	26	50	50	NUM
inlawrev-3343	434	27	%	%	NOUN
inlawrev-3343	434	28	in	in	ADP
inlawrev-3343	434	29	2000	2000	NUM
inlawrev-3343	434	30	,	,	PUNCT
inlawrev-3343	434	31	and	and	CCONJ
inlawrev-3343	434	32	ultimately	ultimately	ADV
inlawrev-3343	434	33	to	to	ADP
inlawrev-3343	434	34	100	100	NUM
inlawrev-3343	434	35	%	%	NOUN
inlawrev-3343	434	36	in	in	ADP
inlawrev-3343	434	37	2007	2007	NUM
inlawrev-3343	434	38	.	.	PUNCT
inlawrev-3343	435	1	i.r.c	i.r.c	NOUN
inlawrev-3343	435	2	.	.	PUNCT
inlawrev-3343	436	1	§	§	PROPN
inlawrev-3343	436	2	162(0(1	162(0(1	NUM
inlawrev-3343	436	3	)	)	PUNCT
inlawrev-3343	436	4	(	(	PUNCT
inlawrev-3343	436	5	1994	1994	NUM
inlawrev-3343	436	6	&	&	CCONJ
inlawrev-3343	436	7	supp	supp	PROPN
inlawrev-3343	436	8	.	.	PUNCT
inlawrev-3343	437	1	ii	ii	PROPN
inlawrev-3343	437	2	1996	1996	NUM
inlawrev-3343	437	3	)	)	PUNCT
inlawrev-3343	437	4	,	,	PUNCT
inlawrev-3343	437	5	amended	amend	VERB
inlawrev-3343	437	6	by	by	ADP
inlawrev-3343	437	7	i.r.c	i.r.c	NOUN
inlawrev-3343	437	8	.	.	PUNCT
inlawrev-3343	438	1	§	§	PROPN
inlawrev-3343	438	2	162(a	162(a	PROPN
inlawrev-3343	438	3	)	)	PUNCT
inlawrev-3343	438	4	(	(	PUNCT
inlawrev-3343	438	5	west	west	NOUN
inlawrev-3343	438	6	supp	supp	PROPN
inlawrev-3343	438	7	.	.	PUNCT
inlawrev-3343	439	1	1998	1998	NUM
inlawrev-3343	439	2	)	)	PUNCT
inlawrev-3343	439	3	.	.	PUNCT
inlawrev-3343	440	1	the	the	DET
inlawrev-3343	440	2	budget	budget	NOUN
inlawrev-3343	440	3	bill	bill	NOUN
inlawrev-3343	440	4	passed	pass	VERB
inlawrev-3343	440	5	by	by	ADP
inlawrev-3343	440	6	congress	congress	PROPN
inlawrev-3343	440	7	and	and	CCONJ
inlawrev-3343	440	8	signed	sign	VERB
inlawrev-3343	440	9	by	by	ADP
inlawrev-3343	440	10	the	the	DET
inlawrev-3343	440	11	president	president	NOUN
inlawrev-3343	440	12	in	in	ADP
inlawrev-3343	440	13	october	october	PROPN
inlawrev-3343	440	14	1998	1998	NUM
inlawrev-3343	440	15	retains	retain	VERB
inlawrev-3343	440	16	the	the	DET
inlawrev-3343	440	17	45	45	NUM
inlawrev-3343	440	18	%	%	NOUN
inlawrev-3343	440	19	deductibility	deductibility	NOUN
inlawrev-3343	440	20	limit	limit	NOUN
inlawrev-3343	440	21	for	for	ADP
inlawrev-3343	440	22	1998	1998	NUM
inlawrev-3343	440	23	,	,	PUNCT
inlawrev-3343	440	24	but	but	CCONJ
inlawrev-3343	440	25	raises	raise	VERB
inlawrev-3343	440	26	it	it	PRON
inlawrev-3343	440	27	to	to	ADP
inlawrev-3343	440	28	60	60	NUM
inlawrev-3343	440	29	%	%	NOUN
inlawrev-3343	440	30	in	in	ADP
inlawrev-3343	440	31	1999	1999	NUM
inlawrev-3343	440	32	through	through	ADP
inlawrev-3343	440	33	2001	2001	NUM
inlawrev-3343	440	34	,	,	PUNCT
inlawrev-3343	440	35	70	70	NUM
inlawrev-3343	440	36	%	%	NOUN
inlawrev-3343	440	37	in	in	ADP
inlawrev-3343	440	38	2002	2002	NUM
inlawrev-3343	440	39	,	,	PUNCT
inlawrev-3343	440	40	and	and	CCONJ
inlawrev-3343	440	41	100	100	NUM
inlawrev-3343	440	42	%	%	NOUN
inlawrev-3343	440	43	in	in	ADP
inlawrev-3343	440	44	2003	2003	NUM
inlawrev-3343	440	45	.	.	PUNCT
inlawrev-3343	441	1	see	see	VERB
inlawrev-3343	441	2	tax	tax	NOUN
inlawrev-3343	441	3	report	report	NOUN
inlawrev-3343	441	4	:	:	PUNCT
inlawrev-3343	441	5	self	self	NOUN
inlawrev-3343	441	6	-	-	PUNCT
inlawrev-3343	441	7	employed	employ	VERB
inlawrev-3343	441	8	workers	worker	NOUN
inlawrev-3343	441	9	may	may	AUX
inlawrev-3343	441	10	deduct	deduct	VERB
inlawrev-3343	441	11	more	more	ADJ
inlawrev-3343	441	12	oftheir	oftheir	ADJ
inlawrev-3343	441	13	health	health	NOUN
inlawrev-3343	441	14	insurance	insurance	NOUN
inlawrev-3343	441	15	costs	cost	NOUN
inlawrev-3343	441	16	,	,	PUNCT
inlawrev-3343	441	17	wall	wall	PROPN
inlawrev-3343	441	18	st	st	PROPN
inlawrev-3343	441	19	.	.	PROPN
inlawrev-3343	441	20	j.	j.	PROPN
inlawrev-3343	441	21	,	,	PUNCT
inlawrev-3343	441	22	oct	oct	PROPN
inlawrev-3343	441	23	.	.	PROPN
inlawrev-3343	441	24	28	28	NUM
inlawrev-3343	441	25	,	,	PUNCT
inlawrev-3343	441	26	1998	1998	NUM
inlawrev-3343	441	27	,	,	PUNCT
inlawrev-3343	441	28	at	at	ADP
inlawrev-3343	441	29	al	al	PROPN
inlawrev-3343	441	30	.	.	PUNCT
inlawrev-3343	442	1	employees	employee	NOUN
inlawrev-3343	442	2	of	of	ADP
inlawrev-3343	442	3	staffing	staffing	NOUN
inlawrev-3343	442	4	firms	firm	NOUN
inlawrev-3343	442	5	,	,	PUNCT
inlawrev-3343	442	6	however	however	ADV
inlawrev-3343	442	7	,	,	PUNCT
inlawrev-3343	442	8	would	would	AUX
inlawrev-3343	442	9	not	not	PART
inlawrev-3343	442	10	necessarily	necessarily	ADV
inlawrev-3343	442	11	meet	meet	VERB
inlawrev-3343	442	12	the	the	DET
inlawrev-3343	442	13	definition	definition	NOUN
inlawrev-3343	442	14	of	of	ADP
inlawrev-3343	442	15	a	a	DET
inlawrev-3343	442	16	self	self	NOUN
inlawrev-3343	442	17	-	-	PUNCT
inlawrev-3343	442	18	employed	employ	VERB
inlawrev-3343	442	19	individual	individual	NOUN
inlawrev-3343	442	20	with	with	ADP
inlawrev-3343	442	21	earnings	earning	NOUN
inlawrev-3343	442	22	from	from	ADP
inlawrev-3343	442	23	self	self	NOUN
inlawrev-3343	442	24	-	-	PUNCT
inlawrev-3343	442	25	employment	employment	NOUN
inlawrev-3343	442	26	.	.	PUNCT
inlawrev-3343	443	1	consequently	consequently	ADV
inlawrev-3343	443	2	,	,	PUNCT
inlawrev-3343	443	3	they	they	PRON
inlawrev-3343	443	4	would	would	AUX
inlawrev-3343	443	5	be	be	AUX
inlawrev-3343	443	6	less	less	ADV
inlawrev-3343	443	7	likely	likely	ADJ
inlawrev-3343	443	8	to	to	PART
inlawrev-3343	443	9	qualify	qualify	VERB
inlawrev-3343	443	10	for	for	ADP
inlawrev-3343	443	11	any	any	DET
inlawrev-3343	443	12	tax	tax	NOUN
inlawrev-3343	443	13	deduction	deduction	NOUN
inlawrev-3343	443	14	for	for	ADP
inlawrev-3343	443	15	health	health	NOUN
inlawrev-3343	443	16	insurance	insurance	NOUN
inlawrev-3343	443	17	premiums	premium	NOUN
inlawrev-3343	443	18	.	.	PUNCT
inlawrev-3343	444	1	see	see	VERB
inlawrev-3343	444	2	infra	infra	NOUN
inlawrev-3343	444	3	note	note	VERB
inlawrev-3343	444	4	3	3	NUM
inlawrev-3343	444	5	1	1	NUM
inlawrev-3343	444	6	and	and	CCONJ
inlawrev-3343	444	7	accompanying	accompany	VERB
inlawrev-3343	444	8	text	text	NOUN
inlawrev-3343	444	9	.	.	PUNCT
inlawrev-3343	445	1	59	59	NUM
inlawrev-3343	445	2	.	.	PUNCT
inlawrev-3343	445	3	social	social	ADJ
inlawrev-3343	445	4	security	security	PROPN
inlawrev-3343	445	5	act	act	NOUN
inlawrev-3343	445	6	,	,	PUNCT
inlawrev-3343	445	7	42	42	NUM
inlawrev-3343	445	8	u.s.c	u.s.c	ADJ
inlawrev-3343	445	9	.	.	PUNCT
inlawrev-3343	446	1	§	§	PROPN
inlawrev-3343	446	2	§	§	PROPN
inlawrev-3343	446	3	401	401	NUM
inlawrev-3343	446	4	-	-	SYM
inlawrev-3343	446	5	433	433	NUM
inlawrev-3343	446	6	(	(	PUNCT
inlawrev-3343	446	7	1994	1994	NUM
inlawrev-3343	446	8	&	&	CCONJ
inlawrev-3343	446	9	supp	supp	PROPN
inlawrev-3343	446	10	.	.	PUNCT
inlawrev-3343	447	1	ii	ii	PROPN
inlawrev-3343	447	2	1996	1996	NUM
inlawrev-3343	447	3	)	)	PUNCT
inlawrev-3343	447	4	.	.	PUNCT
inlawrev-3343	448	1	see	see	VERB
inlawrev-3343	448	2	generally	generally	ADV
inlawrev-3343	448	3	rothstein	rothstein	PROPN
inlawrev-3343	448	4	&	&	CCONJ
inlawrev-3343	448	5	liebman	liebman	PROPN
inlawrev-3343	448	6	,	,	PUNCT
inlawrev-3343	448	7	supra	supra	PROPN
inlawrev-3343	448	8	note	note	NOUN
inlawrev-3343	448	9	52	52	NUM
inlawrev-3343	448	10	,	,	PUNCT
inlawrev-3343	448	11	at	at	ADP
inlawrev-3343	448	12	1241	1241	NUM
inlawrev-3343	448	13	-	-	SYM
inlawrev-3343	448	14	78	78	NUM
inlawrev-3343	448	15	.	.	PUNCT
inlawrev-3343	449	1	60	60	NUM
inlawrev-3343	449	2	.	.	PUNCT
inlawrev-3343	450	1	see	see	VERB
inlawrev-3343	450	2	supra	supra	PROPN
inlawrev-3343	450	3	note	note	PROPN
inlawrev-3343	450	4	3	3	NUM
inlawrev-3343	450	5	.	.	NOUN
inlawrev-3343	450	6	61	61	NUM
inlawrev-3343	450	7	.	.	PUNCT
inlawrev-3343	451	1	see	see	VERB
inlawrev-3343	451	2	employee	employee	NOUN
inlawrev-3343	451	3	benefits	benefit	NOUN
inlawrev-3343	451	4	law	law	NOUN
inlawrev-3343	451	5	,	,	PUNCT
inlawrev-3343	451	6	supra	supra	PROPN
inlawrev-3343	451	7	note	note	NOUN
inlawrev-3343	451	8	55	55	NUM
inlawrev-3343	451	9	,	,	PUNCT
inlawrev-3343	451	10	at	at	ADP
inlawrev-3343	451	11	24	24	NUM
inlawrev-3343	451	12	-	-	SYM
inlawrev-3343	451	13	25	25	NUM
inlawrev-3343	451	14	(	(	PUNCT
inlawrev-3343	451	15	1991	1991	NUM
inlawrev-3343	451	16	)	)	PUNCT
inlawrev-3343	451	17	;	;	PUNCT
inlawrev-3343	451	18	peter	peter	PROPN
inlawrev-3343	451	19	t.	t.	PROPN
inlawrev-3343	451	20	scott	scott	PROPN
inlawrev-3343	451	21	,	,	PUNCT
inlawrev-3343	451	22	a	a	DET
inlawrev-3343	451	23	national	national	ADJ
inlawrev-3343	451	24	retirement	retirement	PROPN
inlawrev-3343	451	25	income	income	NOUN
inlawrev-3343	451	26	policy	policy	NOUN
inlawrev-3343	451	27	,	,	PUNCT
inlawrev-3343	451	28	44	44	NUM
inlawrev-3343	451	29	tax	tax	NOUN
inlawrev-3343	451	30	notes	note	NOUN
inlawrev-3343	451	31	913	913	NUM
inlawrev-3343	451	32	,	,	PUNCT
inlawrev-3343	451	33	919	919	NUM
inlawrev-3343	451	34	-	-	SYM
inlawrev-3343	451	35	20	20	NUM
inlawrev-3343	451	36	(	(	PUNCT
inlawrev-3343	451	37	1989	1989	NUM
inlawrev-3343	451	38	)	)	PUNCT
inlawrev-3343	451	39	.	.	PUNCT
inlawrev-3343	452	1	316	316	NUM
inlawrev-3343	452	2	indiana	indiana	PROPN
inlawrev-3343	452	3	law	law	PROPN
inlawrev-3343	452	4	review	review	NOUN
inlawrev-3343	452	5	[	[	X
inlawrev-3343	452	6	vol	vol	NOUN
inlawrev-3343	452	7	.	.	PUNCT
inlawrev-3343	453	1	32:301	32:301	NUM
inlawrev-3343	453	2	successful	successful	ADJ
inlawrev-3343	453	3	or	or	CCONJ
inlawrev-3343	453	4	unsuccessful	unsuccessful	ADJ
inlawrev-3343	453	5	investment	investment	NOUN
inlawrev-3343	453	6	decisions.^^	decisions.^^	NOUN
inlawrev-3343	453	7	for	for	ADP
inlawrev-3343	453	8	those	those	DET
inlawrev-3343	453	9	employees	employee	NOUN
inlawrev-3343	453	10	whose	whose	DET
inlawrev-3343	453	11	adjusted	adjust	VERB
inlawrev-3343	453	12	gross	gross	ADJ
inlawrev-3343	453	13	income	income	NOUN
inlawrev-3343	453	14	does	do	AUX
inlawrev-3343	453	15	not	not	PART
inlawrev-3343	453	16	exceed	exceed	VERB
inlawrev-3343	453	17	statutory	statutory	ADJ
inlawrev-3343	453	18	limits	limit	NOUN
inlawrev-3343	453	19	,	,	PUNCT
inlawrev-3343	453	20	it	it	PRON
inlawrev-3343	453	21	is	be	AUX
inlawrev-3343	453	22	also	also	ADV
inlawrev-3343	453	23	possible	possible	ADJ
inlawrev-3343	453	24	to	to	PART
inlawrev-3343	453	25	plan	plan	VERB
inlawrev-3343	453	26	for	for	ADP
inlawrev-3343	453	27	retirement	retirement	NOUN
inlawrev-3343	453	28	by	by	ADP
inlawrev-3343	453	29	diverting	divert	VERB
inlawrev-3343	453	30	up	up	ADP
inlawrev-3343	453	31	to	to	PART
inlawrev-3343	453	32	$	$	SYM
inlawrev-3343	453	33	2000	2000	NUM
inlawrev-3343	453	34	of	of	ADP
inlawrev-3343	453	35	their	their	PRON
inlawrev-3343	453	36	yearly	yearly	ADJ
inlawrev-3343	453	37	salary	salary	NOUN
inlawrev-3343	453	38	to	to	ADP
inlawrev-3343	453	39	individual	individual	ADJ
inlawrev-3343	453	40	retirement	retirement	NOUN
inlawrev-3343	453	41	accounts	account	NOUN
inlawrev-3343	453	42	(	(	PUNCT
inlawrev-3343	453	43	"	"	PUNCT
inlawrev-3343	453	44	iras	ira	NOUN
inlawrev-3343	453	45	"	"	PUNCT
inlawrev-3343	453	46	)	)	PUNCT
inlawrev-3343	453	47	"	"	PUNCT
inlawrev-3343	453	48	however	however	ADV
inlawrev-3343	453	49	,	,	PUNCT
inlawrev-3343	453	50	like	like	ADP
inlawrev-3343	453	51	defined	define	VERB
inlawrev-3343	453	52	contribution	contribution	NOUN
inlawrev-3343	453	53	retirement	retirement	NOUN
inlawrev-3343	453	54	plans	plan	NOUN
inlawrev-3343	453	55	,	,	PUNCT
inlawrev-3343	453	56	iras	ira	NOUN
inlawrev-3343	453	57	place	place	NOUN
inlawrev-3343	453	58	responsibility	responsibility	NOUN
inlawrev-3343	453	59	for	for	ADP
inlawrev-3343	453	60	managing	manage	VERB
inlawrev-3343	453	61	investment	investment	NOUN
inlawrev-3343	453	62	choices	choice	NOUN
inlawrev-3343	453	63	upon	upon	SCONJ
inlawrev-3343	453	64	the	the	DET
inlawrev-3343	453	65	retiree	retiree	NOUN
inlawrev-3343	453	66	.	.	PUNCT
inlawrev-3343	454	1	moreover	moreover	ADV
inlawrev-3343	454	2	,	,	PUNCT
inlawrev-3343	454	3	the	the	DET
inlawrev-3343	454	4	role	role	NOUN
inlawrev-3343	454	5	of	of	ADP
inlawrev-3343	454	6	iras	ira	NOUN
inlawrev-3343	454	7	is	be	AUX
inlawrev-3343	454	8	limited	limit	VERB
inlawrev-3343	454	9	because	because	SCONJ
inlawrev-3343	454	10	of	of	ADP
inlawrev-3343	454	11	their	their	PRON
inlawrev-3343	454	12	restricted	restricted	ADJ
inlawrev-3343	454	13	income	income	NOUN
inlawrev-3343	454	14	eligibility	eligibility	NOUN
inlawrev-3343	454	15	criteria	criterion	NOUN
inlawrev-3343	454	16	and	and	CCONJ
inlawrev-3343	454	17	the	the	DET
inlawrev-3343	454	18	fact	fact	NOUN
inlawrev-3343	454	19	that	that	SCONJ
inlawrev-3343	454	20	they	they	PRON
inlawrev-3343	454	21	are	be	AUX
inlawrev-3343	454	22	entirely	entirely	ADV
inlawrev-3343	454	23	employee	employee	NOUN
inlawrev-3343	454	24	-	-	PUNCT
inlawrev-3343	454	25	funded	fund	VERB
inlawrev-3343	454	26	.	.	PUNCT
inlawrev-3343	455	1	while	while	SCONJ
inlawrev-3343	455	2	health	health	NOUN
inlawrev-3343	455	3	insurance	insurance	NOUN
inlawrev-3343	455	4	and	and	CCONJ
inlawrev-3343	455	5	pension	pension	NOUN
inlawrev-3343	455	6	benefits	benefit	NOUN
inlawrev-3343	455	7	may	may	AUX
inlawrev-3343	455	8	be	be	AUX
inlawrev-3343	455	9	of	of	ADP
inlawrev-3343	455	10	special	special	ADJ
inlawrev-3343	455	11	importance	importance	NOUN
inlawrev-3343	455	12	given	give	VERB
inlawrev-3343	455	13	their	their	PRON
inlawrev-3343	455	14	critical	critical	ADJ
inlawrev-3343	455	15	character	character	NOUN
inlawrev-3343	455	16	,	,	PUNCT
inlawrev-3343	455	17	many	many	ADJ
inlawrev-3343	455	18	other	other	ADJ
inlawrev-3343	455	19	benefits	benefit	NOUN
inlawrev-3343	455	20	are	be	AUX
inlawrev-3343	455	21	frequently	frequently	ADV
inlawrev-3343	455	22	tied	tie	VERB
inlawrev-3343	455	23	to	to	ADP
inlawrev-3343	455	24	employment	employment	NOUN
inlawrev-3343	455	25	.	.	PUNCT
inlawrev-3343	456	1	obviously	obviously	ADV
inlawrev-3343	456	2	this	this	PRON
inlawrev-3343	456	3	is	be	AUX
inlawrev-3343	456	4	true	true	ADJ
inlawrev-3343	456	5	for	for	SCONJ
inlawrev-3343	456	6	paid	pay	VERB
inlawrev-3343	456	7	time	time	NOUN
inlawrev-3343	456	8	off	off	ADP
inlawrev-3343	456	9	from	from	ADP
inlawrev-3343	456	10	work	work	NOUN
inlawrev-3343	456	11	for	for	ADP
inlawrev-3343	456	12	sick	sick	ADJ
inlawrev-3343	456	13	leave	leave	NOUN
inlawrev-3343	456	14	and	and	CCONJ
inlawrev-3343	456	15	vacations	vacation	NOUN
inlawrev-3343	456	16	.	.	PUNCT
inlawrev-3343	457	1	employers	employer	NOUN
inlawrev-3343	457	2	may	may	AUX
inlawrev-3343	457	3	also	also	ADV
inlawrev-3343	457	4	provide	provide	VERB
inlawrev-3343	457	5	employees	employee	NOUN
inlawrev-3343	457	6	with	with	ADP
inlawrev-3343	457	7	life	life	NOUN
inlawrev-3343	457	8	insurance	insurance	NOUN
inlawrev-3343	457	9	at	at	ADP
inlawrev-3343	457	10	group	group	NOUN
inlawrev-3343	457	11	rates	rate	NOUN
inlawrev-3343	457	12	,	,	PUNCT
inlawrev-3343	457	13	either	either	CCONJ
inlawrev-3343	457	14	entirely	entirely	ADV
inlawrev-3343	457	15	or	or	CCONJ
inlawrev-3343	457	16	partially	partially	ADV
inlawrev-3343	457	17	paid	pay	VERB
inlawrev-3343	457	18	for	for	ADP
inlawrev-3343	457	19	by	by	ADP
inlawrev-3343	457	20	the	the	DET
inlawrev-3343	457	21	company	company	NOUN
inlawrev-3343	457	22	.^"^	.^"^	PUNCT
inlawrev-3343	458	1	in	in	ADP
inlawrev-3343	458	2	order	order	NOUN
inlawrev-3343	458	3	to	to	PART
inlawrev-3343	458	4	accommodate	accommodate	VERB
inlawrev-3343	458	5	the	the	DET
inlawrev-3343	458	6	family	family	NOUN
inlawrev-3343	458	7	needs	need	NOUN
inlawrev-3343	458	8	of	of	ADP
inlawrev-3343	458	9	its	its	PRON
inlawrev-3343	458	10	employees	employee	NOUN
inlawrev-3343	458	11	,	,	PUNCT
inlawrev-3343	458	12	companies	company	NOUN
inlawrev-3343	458	13	may	may	AUX
inlawrev-3343	458	14	provide	provide	VERB
inlawrev-3343	458	15	such	such	ADJ
inlawrev-3343	458	16	benefits	benefit	NOUN
inlawrev-3343	458	17	as	as	ADP
inlawrev-3343	458	18	day	day	NOUN
inlawrev-3343	458	19	care	care	NOUN
inlawrev-3343	458	20	and	and	CCONJ
inlawrev-3343	458	21	leaves	leave	NOUN
inlawrev-3343	458	22	of	of	ADP
inlawrev-3343	458	23	absence	absence	NOUN
inlawrev-3343	458	24	.	.	PUNCT
inlawrev-3343	459	1	companies	company	NOUN
inlawrev-3343	459	2	have	have	AUX
inlawrev-3343	459	3	also	also	ADV
inlawrev-3343	459	4	sought	seek	VERB
inlawrev-3343	459	5	to	to	PART
inlawrev-3343	459	6	make	make	VERB
inlawrev-3343	459	7	employees	employee	NOUN
inlawrev-3343	459	8	a	a	DET
inlawrev-3343	459	9	part	part	NOUN
inlawrev-3343	459	10	ofthe	ofthe	NOUN
inlawrev-3343	459	11	firm	firm	NOUN
inlawrev-3343	459	12	's	's	PART
inlawrev-3343	459	13	ownership	ownership	NOUN
inlawrev-3343	459	14	structure	structure	NOUN
inlawrev-3343	459	15	by	by	ADP
inlawrev-3343	459	16	providing	provide	VERB
inlawrev-3343	459	17	options	option	NOUN
inlawrev-3343	459	18	for	for	ADP
inlawrev-3343	459	19	stock	stock	NOUN
inlawrev-3343	459	20	purchases	purchase	NOUN
inlawrev-3343	459	21	at	at	ADP
inlawrev-3343	459	22	discounted	discount	VERB
inlawrev-3343	459	23	prices.^^	prices.^^	NOUN
inlawrev-3343	459	24	even	even	ADV
inlawrev-3343	459	25	these	these	PRON
inlawrev-3343	459	26	,	,	PUNCT
inlawrev-3343	459	27	however	however	ADV
inlawrev-3343	459	28	,	,	PUNCT
inlawrev-3343	459	29	do	do	AUX
inlawrev-3343	459	30	not	not	PART
inlawrev-3343	459	31	exhaust	exhaust	VERB
inlawrev-3343	459	32	the	the	DET
inlawrev-3343	459	33	variety	variety	NOUN
inlawrev-3343	459	34	of	of	ADP
inlawrev-3343	459	35	workplace	workplace	NOUN
inlawrev-3343	459	36	benefits	benefit	VERB
inlawrev-3343	459	37	many	many	ADJ
inlawrev-3343	459	38	employers	employer	NOUN
inlawrev-3343	459	39	now	now	ADV
inlawrev-3343	459	40	provide	provide	VERB
inlawrev-3343	459	41	.	.	PUNCT
inlawrev-3343	460	1	although	although	SCONJ
inlawrev-3343	460	2	americans	american	NOUN
inlawrev-3343	460	3	associate	associate	VERB
inlawrev-3343	460	4	the	the	DET
inlawrev-3343	460	5	workplace	workplace	NOUN
inlawrev-3343	460	6	with	with	ADP
inlawrev-3343	460	7	various	various	ADJ
inlawrev-3343	460	8	benefits	benefit	NOUN
inlawrev-3343	460	9	they	they	PRON
inlawrev-3343	460	10	have	have	AUX
inlawrev-3343	460	11	come	come	VERB
inlawrev-3343	460	12	to	to	PART
inlawrev-3343	460	13	rely	rely	VERB
inlawrev-3343	460	14	upon	upon	SCONJ
inlawrev-3343	460	15	,	,	PUNCT
inlawrev-3343	460	16	that	that	DET
inlawrev-3343	460	17	association	association	NOUN
inlawrev-3343	460	18	has	have	AUX
inlawrev-3343	460	19	had	have	VERB
inlawrev-3343	460	20	only	only	ADV
inlawrev-3343	460	21	limited	limit	VERB
inlawrev-3343	460	22	legal	legal	ADJ
inlawrev-3343	460	23	support	support	NOUN
inlawrev-3343	460	24	.	.	PUNCT
inlawrev-3343	461	1	even	even	ADV
inlawrev-3343	461	2	with	with	ADP
inlawrev-3343	461	3	respect	respect	NOUN
inlawrev-3343	461	4	to	to	ADP
inlawrev-3343	461	5	traditional	traditional	ADJ
inlawrev-3343	461	6	full	full	ADJ
inlawrev-3343	461	7	-	-	PUNCT
inlawrev-3343	461	8	time	time	NOUN
inlawrev-3343	461	9	permanent	permanent	ADJ
inlawrev-3343	461	10	employees	employee	NOUN
inlawrev-3343	461	11	,	,	PUNCT
inlawrev-3343	461	12	there	there	PRON
inlawrev-3343	461	13	are	be	VERB
inlawrev-3343	461	14	only	only	ADV
inlawrev-3343	461	15	a	a	DET
inlawrev-3343	461	16	limited	limited	ADJ
inlawrev-3343	461	17	number	number	NOUN
inlawrev-3343	461	18	of	of	ADP
inlawrev-3343	461	19	situations	situation	NOUN
inlawrev-3343	461	20	in	in	ADP
inlawrev-3343	461	21	which	which	PRON
inlawrev-3343	461	22	the	the	DET
inlawrev-3343	461	23	law	law	NOUN
inlawrev-3343	461	24	compels	compel	VERB
inlawrev-3343	461	25	an	an	DET
inlawrev-3343	461	26	employer	employer	NOUN
inlawrev-3343	461	27	to	to	PART
inlawrev-3343	461	28	provide	provide	VERB
inlawrev-3343	461	29	benefits	benefit	NOUN
inlawrev-3343	461	30	to	to	ADP
inlawrev-3343	461	31	his	his	PRON
inlawrev-3343	461	32	work	work	NOUN
inlawrev-3343	461	33	force	force	NOUN
inlawrev-3343	461	34	.	.	PUNCT
inlawrev-3343	462	1	at	at	ADP
inlawrev-3343	462	2	the	the	DET
inlawrev-3343	462	3	federal	federal	ADJ
inlawrev-3343	462	4	level	level	NOUN
inlawrev-3343	462	5	,	,	PUNCT
inlawrev-3343	462	6	legislation	legislation	NOUN
inlawrev-3343	462	7	mandates	mandate	VERB
inlawrev-3343	462	8	employee	employee	NOUN
inlawrev-3343	462	9	participation	participation	NOUN
inlawrev-3343	462	10	in	in	ADP
inlawrev-3343	462	11	the	the	DET
inlawrev-3343	462	12	social	social	ADJ
inlawrev-3343	462	13	security	security	NOUN
inlawrev-3343	462	14	and	and	CCONJ
inlawrev-3343	462	15	unemployment	unemployment	NOUN
inlawrev-3343	462	16	insurance	insurance	NOUN
inlawrev-3343	462	17	programs.^^	programs.^^	NOUN
inlawrev-3343	462	18	otherwise	otherwise	ADV
inlawrev-3343	462	19	,	,	PUNCT
inlawrev-3343	462	20	mandated	mandate	VERB
inlawrev-3343	462	21	benefits	benefit	NOUN
inlawrev-3343	462	22	are	be	AUX
inlawrev-3343	462	23	the	the	DET
inlawrev-3343	462	24	exception	exception	NOUN
inlawrev-3343	462	25	rather	rather	ADV
inlawrev-3343	462	26	than	than	ADP
inlawrev-3343	462	27	the	the	DET
inlawrev-3343	462	28	rule.^^	rule.^^	NOUN
inlawrev-3343	462	29	as	as	ADP
inlawrev-3343	462	30	a	a	DET
inlawrev-3343	462	31	society	society	NOUN
inlawrev-3343	462	32	we	we	PRON
inlawrev-3343	462	33	have	have	AUX
inlawrev-3343	462	34	generally	generally	ADV
inlawrev-3343	462	35	chosen	choose	VERB
inlawrev-3343	462	36	not	not	PART
inlawrev-3343	462	37	to	to	PART
inlawrev-3343	462	38	require	require	VERB
inlawrev-3343	462	39	by	by	ADP
inlawrev-3343	462	40	law	law	NOUN
inlawrev-3343	462	41	that	that	PRON
inlawrev-3343	462	42	employers	employer	NOUN
inlawrev-3343	462	43	compensate	compensate	VERB
inlawrev-3343	462	44	their	their	PRON
inlawrev-3343	462	45	employees	employee	NOUN
inlawrev-3343	462	46	over	over	ADP
inlawrev-3343	462	47	and	and	CCONJ
inlawrev-3343	462	48	above	above	ADP
inlawrev-3343	462	49	the	the	DET
inlawrev-3343	462	50	wages	wage	NOUN
inlawrev-3343	462	51	and	and	CCONJ
inlawrev-3343	462	52	salaries	salary	NOUN
inlawrev-3343	462	53	due	due	ADJ
inlawrev-3343	462	54	for	for	ADP
inlawrev-3343	462	55	62	62	NUM
inlawrev-3343	462	56	.	.	PUNCT
inlawrev-3343	463	1	the	the	DET
inlawrev-3343	463	2	employer	employer	NOUN
inlawrev-3343	463	3	's	's	PART
inlawrev-3343	463	4	potential	potential	ADJ
inlawrev-3343	463	5	liability	liability	NOUN
inlawrev-3343	463	6	for	for	ADP
inlawrev-3343	463	7	offering	offer	VERB
inlawrev-3343	463	8	investment	investment	NOUN
inlawrev-3343	463	9	options	option	NOUN
inlawrev-3343	463	10	which	which	PRON
inlawrev-3343	463	11	perform	perform	VERB
inlawrev-3343	463	12	poorly	poorly	ADV
inlawrev-3343	463	13	or	or	CCONJ
inlawrev-3343	463	14	for	for	ADP
inlawrev-3343	463	15	failing	fail	VERB
inlawrev-3343	463	16	to	to	PART
inlawrev-3343	463	17	provide	provide	VERB
inlawrev-3343	463	18	sufficient	sufficient	ADJ
inlawrev-3343	463	19	information	information	NOUN
inlawrev-3343	463	20	about	about	ADP
inlawrev-3343	463	21	investment	investment	NOUN
inlawrev-3343	463	22	risks	risk	NOUN
inlawrev-3343	463	23	is	be	AUX
inlawrev-3343	463	24	unclear	unclear	ADJ
inlawrev-3343	463	25	.	.	PUNCT
inlawrev-3343	464	1	see	see	VERB
inlawrev-3343	464	2	in	in	ADP
inlawrev-3343	464	3	re	re	X
inlawrev-3343	464	4	unisys	unisys	PROPN
inlawrev-3343	464	5	,	,	PUNCT
inlawrev-3343	464	6	74	74	NUM
inlawrev-3343	464	7	f.3d	f.3d	NUM
inlawrev-3343	464	8	420	420	NUM
inlawrev-3343	464	9	(	(	PUNCT
inlawrev-3343	464	10	3d	3d	NUM
inlawrev-3343	464	11	cir	cir	NOUN
inlawrev-3343	464	12	.	.	PUNCT
inlawrev-3343	464	13	1996	1996	NUM
inlawrev-3343	464	14	)	)	PUNCT
inlawrev-3343	464	15	,	,	PUNCT
inlawrev-3343	464	16	cert	cert	NOUN
inlawrev-3343	464	17	,	,	PUNCT
inlawrev-3343	464	18	denied	deny	VERB
inlawrev-3343	464	19	,	,	PUNCT
inlawrev-3343	464	20	1	1	NUM
inlawrev-3343	464	21	17	17	NUM
inlawrev-3343	464	22	s.	s.	PROPN
inlawrev-3343	464	23	ct	ct	PROPN
inlawrev-3343	464	24	.	.	PROPN
inlawrev-3343	465	1	56	56	NUM
inlawrev-3343	465	2	(	(	PUNCT
inlawrev-3343	465	3	1996	1996	NUM
inlawrev-3343	465	4	)	)	PUNCT
inlawrev-3343	466	1	;	;	PUNCT
inlawrev-3343	466	2	rothstein	rothstein	PROPN
inlawrev-3343	466	3	&	&	CCONJ
inlawrev-3343	466	4	llebman	llebman	PROPN
inlawrev-3343	466	5	,	,	PUNCT
inlawrev-3343	466	6	supra	supra	PROPN
inlawrev-3343	466	7	note	note	NOUN
inlawrev-3343	466	8	52	52	NUM
inlawrev-3343	466	9	,	,	PUNCT
inlawrev-3343	466	10	at	at	ADP
inlawrev-3343	466	11	1196	1196	NUM
inlawrev-3343	466	12	-	-	SYM
inlawrev-3343	466	13	97	97	NUM
inlawrev-3343	466	14	.	.	PUNCT
inlawrev-3343	466	15	63	63	NUM
inlawrev-3343	466	16	.	.	PUNCT
inlawrev-3343	467	1	regular	regular	ADJ
inlawrev-3343	467	2	iras	ira	NOUN
inlawrev-3343	467	3	are	be	AUX
inlawrev-3343	467	4	characterized	characterize	VERB
inlawrev-3343	467	5	by	by	ADP
inlawrev-3343	467	6	the	the	DET
inlawrev-3343	467	7	exclusion	exclusion	NOUN
inlawrev-3343	467	8	from	from	ADP
inlawrev-3343	467	9	income	income	NOUN
inlawrev-3343	467	10	taxation	taxation	NOUN
inlawrev-3343	467	11	of	of	ADP
inlawrev-3343	467	12	the	the	DET
inlawrev-3343	467	13	initial	initial	ADJ
inlawrev-3343	467	14	contribution	contribution	NOUN
inlawrev-3343	467	15	when	when	SCONJ
inlawrev-3343	467	16	made	make	VERB
inlawrev-3343	467	17	,	,	PUNCT
inlawrev-3343	467	18	followed	follow	VERB
inlawrev-3343	467	19	by	by	ADP
inlawrev-3343	467	20	fiill	fiill	NOUN
inlawrev-3343	467	21	income	income	NOUN
inlawrev-3343	467	22	taxation	taxation	NOUN
inlawrev-3343	467	23	of	of	ADP
inlawrev-3343	467	24	all	all	DET
inlawrev-3343	467	25	distributions	distribution	NOUN
inlawrev-3343	467	26	.	.	PUNCT
inlawrev-3343	468	1	i.r.c	i.r.c	NOUN
inlawrev-3343	468	2	.	.	PUNCT
inlawrev-3343	469	1	§	§	PROPN
inlawrev-3343	469	2	408	408	NUM
inlawrev-3343	469	3	(	(	PUNCT
inlawrev-3343	469	4	1994	1994	NUM
inlawrev-3343	469	5	&	&	CCONJ
inlawrev-3343	469	6	supp	supp	PROPN
inlawrev-3343	469	7	.	.	PUNCT
inlawrev-3343	469	8	1996	1996	NUM
inlawrev-3343	469	9	)	)	PUNCT
inlawrev-3343	469	10	,	,	PUNCT
inlawrev-3343	469	11	amended	amend	VERB
inlawrev-3343	469	12	by	by	ADP
inlawrev-3343	469	13	i.r.c	i.r.c	NOUN
inlawrev-3343	469	14	.	.	PUNCT
inlawrev-3343	470	1	§	§	PROPN
inlawrev-3343	470	2	408	408	NUM
inlawrev-3343	470	3	(	(	PUNCT
inlawrev-3343	470	4	west	west	NOUN
inlawrev-3343	470	5	supp	supp	PROPN
inlawrev-3343	470	6	.	.	PUNCT
inlawrev-3343	471	1	1998	1998	NUM
inlawrev-3343	471	2	)	)	PUNCT
inlawrev-3343	471	3	.	.	PUNCT
inlawrev-3343	472	1	in	in	ADP
inlawrev-3343	472	2	contrast	contrast	NOUN
inlawrev-3343	472	3	,	,	PUNCT
inlawrev-3343	472	4	there	there	PRON
inlawrev-3343	472	5	is	be	VERB
inlawrev-3343	472	6	no	no	DET
inlawrev-3343	472	7	income	income	NOUN
inlawrev-3343	472	8	tax	tax	NOUN
inlawrev-3343	472	9	exclusion	exclusion	NOUN
inlawrev-3343	472	10	for	for	ADP
inlawrev-3343	472	11	contributions	contribution	NOUN
inlawrev-3343	472	12	to	to	ADP
inlawrev-3343	472	13	a	a	DET
inlawrev-3343	472	14	roth	roth	PROPN
inlawrev-3343	472	15	ira	ira	PROPN
inlawrev-3343	472	16	,	,	PUNCT
inlawrev-3343	472	17	but	but	CCONJ
inlawrev-3343	472	18	there	there	PRON
inlawrev-3343	472	19	is	be	VERB
inlawrev-3343	472	20	also	also	ADV
inlawrev-3343	472	21	no	no	DET
inlawrev-3343	472	22	income	income	NOUN
inlawrev-3343	472	23	taxation	taxation	NOUN
inlawrev-3343	472	24	applicable	applicable	ADJ
inlawrev-3343	472	25	to	to	ADP
inlawrev-3343	472	26	ultimate	ultimate	ADJ
inlawrev-3343	472	27	distributions	distribution	NOUN
inlawrev-3343	472	28	,	,	PUNCT
inlawrev-3343	472	29	including	include	VERB
inlawrev-3343	472	30	all	all	DET
inlawrev-3343	472	31	earnings	earning	NOUN
inlawrev-3343	472	32	on	on	ADP
inlawrev-3343	472	33	the	the	DET
inlawrev-3343	472	34	original	original	ADJ
inlawrev-3343	472	35	contributions	contribution	NOUN
inlawrev-3343	472	36	.	.	PUNCT
inlawrev-3343	473	1	i.r.c	i.r.c	NOUN
inlawrev-3343	473	2	.	.	PUNCT
inlawrev-3343	474	1	§	§	PROPN
inlawrev-3343	474	2	408(a	408(a	PROPN
inlawrev-3343	474	3	)	)	PUNCT
inlawrev-3343	474	4	(	(	PUNCT
inlawrev-3343	474	5	west	west	NOUN
inlawrev-3343	474	6	supp	supp	PROPN
inlawrev-3343	474	7	.	.	PUNCT
inlawrev-3343	475	1	1998	1998	NUM
inlawrev-3343	475	2	)	)	PUNCT
inlawrev-3343	475	3	.	.	PUNCT
inlawrev-3343	476	1	64	64	NUM
inlawrev-3343	476	2	.	.	PUNCT
inlawrev-3343	477	1	the	the	DET
inlawrev-3343	477	2	u.s	u.s	PROPN
inlawrev-3343	477	3	.	.	PROPN
inlawrev-3343	477	4	chamber	chamber	PROPN
inlawrev-3343	477	5	of	of	ADP
inlawrev-3343	477	6	commerce	commerce	PROPN
inlawrev-3343	477	7	reported	report	VERB
inlawrev-3343	477	8	that	that	SCONJ
inlawrev-3343	477	9	employers	employer	NOUN
inlawrev-3343	477	10	spend	spend	VERB
inlawrev-3343	477	11	0.4	0.4	NUM
inlawrev-3343	477	12	cents	cent	NOUN
inlawrev-3343	477	13	-	-	PUNCT
inlawrev-3343	477	14	per	per	ADP
inlawrev-3343	477	15	-	-	PUNCT
inlawrev-3343	477	16	hour	hour	NOUN
inlawrev-3343	477	17	on	on	ADP
inlawrev-3343	477	18	employee	employee	NOUN
inlawrev-3343	477	19	life	life	NOUN
inlawrev-3343	477	20	insurance	insurance	NOUN
inlawrev-3343	477	21	and	and	CCONJ
inlawrev-3343	477	22	death	death	NOUN
inlawrev-3343	477	23	benefits	benefit	NOUN
inlawrev-3343	477	24	.	.	PUNCT
inlawrev-3343	478	1	1997	1997	NUM
inlawrev-3343	478	2	employee	employee	NOUN
inlawrev-3343	478	3	benefits	benefit	NOUN
inlawrev-3343	478	4	report	report	NOUN
inlawrev-3343	478	5	,	,	PUNCT
inlawrev-3343	478	6	supra	supra	PROPN
inlawrev-3343	478	7	note	note	NOUN
inlawrev-3343	478	8	52	52	NUM
inlawrev-3343	478	9	.	.	PUNCT
inlawrev-3343	478	10	65	65	NUM
inlawrev-3343	478	11	.	.	PUNCT
inlawrev-3343	479	1	see	see	VERB
inlawrev-3343	479	2	supra	supra	PROPN
inlawrev-3343	479	3	notes	note	VERB
inlawrev-3343	479	4	5	5	NUM
inlawrev-3343	479	5	-	-	SYM
inlawrev-3343	479	6	6	6	NUM
inlawrev-3343	479	7	.	.	NUM
inlawrev-3343	479	8	66	66	NUM
inlawrev-3343	479	9	.	.	PUNCT
inlawrev-3343	480	1	see	see	VERB
inlawrev-3343	480	2	supra	supra	PROPN
inlawrev-3343	480	3	notes	note	VERB
inlawrev-3343	480	4	53	53	NUM
inlawrev-3343	480	5	-	-	SYM
inlawrev-3343	480	6	54	54	NUM
inlawrev-3343	480	7	.	.	PUNCT
inlawrev-3343	481	1	67	67	NUM
inlawrev-3343	481	2	.	.	PUNCT
inlawrev-3343	482	1	hawaii	hawaii	PROPN
inlawrev-3343	482	2	's	's	PART
inlawrev-3343	482	3	mandated	mandate	VERB
inlawrev-3343	482	4	employer	employer	NOUN
inlawrev-3343	482	5	-	-	PUNCT
inlawrev-3343	482	6	provided	provide	VERB
inlawrev-3343	482	7	health	health	NOUN
inlawrev-3343	482	8	insurance	insurance	NOUN
inlawrev-3343	482	9	is	be	AUX
inlawrev-3343	482	10	a	a	DET
inlawrev-3343	482	11	prominent	prominent	ADJ
inlawrev-3343	482	12	exception	exception	NOUN
inlawrev-3343	482	13	.	.	PUNCT
inlawrev-3343	483	1	haw	haw	INTJ
inlawrev-3343	483	2	.	.	PUNCT
inlawrev-3343	483	3	rev	rev	PROPN
inlawrev-3343	483	4	.	.	PROPN
inlawrev-3343	483	5	stat	stat	PROPN
inlawrev-3343	483	6	.	.	PUNCT
inlawrev-3343	484	1	§	§	PROPN
inlawrev-3343	484	2	21	21	NUM
inlawrev-3343	484	3	-	-	SYM
inlawrev-3343	484	4	393	393	NUM
inlawrev-3343	484	5	(	(	PUNCT
inlawrev-3343	484	6	1985	1985	NUM
inlawrev-3343	484	7	)	)	PUNCT
inlawrev-3343	484	8	.	.	PUNCT
inlawrev-3343	485	1	another	another	DET
inlawrev-3343	485	2	example	example	NOUN
inlawrev-3343	485	3	is	be	AUX
inlawrev-3343	485	4	the	the	DET
inlawrev-3343	485	5	maine	maine	PROPN
inlawrev-3343	485	6	statute	statute	NOUN
inlawrev-3343	485	7	requiring	require	VERB
inlawrev-3343	485	8	severance	severance	NOUN
inlawrev-3343	485	9	payments	payment	NOUN
inlawrev-3343	485	10	following	follow	VERB
inlawrev-3343	485	11	a	a	DET
inlawrev-3343	485	12	plant	plant	NOUN
inlawrev-3343	485	13	closing	closing	NOUN
inlawrev-3343	485	14	.	.	PUNCT
inlawrev-3343	486	1	me	i	PRON
inlawrev-3343	486	2	.	.	PUNCT
inlawrev-3343	487	1	rev	rev	PROPN
inlawrev-3343	487	2	.	.	PROPN
inlawrev-3343	487	3	stat	stat	PROPN
inlawrev-3343	487	4	.	.	PUNCT
inlawrev-3343	488	1	ann	ann	PROPN
inlawrev-3343	488	2	.	.	PUNCT
inlawrev-3343	489	1	tit	tit	PROPN
inlawrev-3343	489	2	.	.	PROPN
inlawrev-3343	490	1	26	26	NUM
inlawrev-3343	490	2	,	,	PUNCT
inlawrev-3343	490	3	§	§	PROPN
inlawrev-3343	490	4	625	625	NUM
inlawrev-3343	490	5	-	-	PUNCT
inlawrev-3343	490	6	b	b	NOUN
inlawrev-3343	490	7	(	(	PUNCT
inlawrev-3343	490	8	west	west	NOUN
inlawrev-3343	490	9	1988	1988	NUM
inlawrev-3343	490	10	)	)	PUNCT
inlawrev-3343	490	11	.	.	PUNCT
inlawrev-3343	491	1	the	the	DET
inlawrev-3343	491	2	statute	statute	NOUN
inlawrev-3343	491	3	was	be	AUX
inlawrev-3343	491	4	upheld	uphold	VERB
inlawrev-3343	491	5	by	by	ADP
inlawrev-3343	491	6	the	the	DET
inlawrev-3343	491	7	supreme	supreme	PROPN
inlawrev-3343	491	8	court	court	PROPN
inlawrev-3343	491	9	against	against	ADP
inlawrev-3343	491	10	a	a	DET
inlawrev-3343	491	11	challenge	challenge	NOUN
inlawrev-3343	491	12	that	that	PRON
inlawrev-3343	491	13	it	it	PRON
inlawrev-3343	491	14	was	be	AUX
inlawrev-3343	491	15	preempted	preempt	VERB
inlawrev-3343	491	16	by	by	ADP
inlawrev-3343	491	17	erisa	erisa	NOUN
inlawrev-3343	491	18	and	and	CCONJ
inlawrev-3343	491	19	the	the	DET
inlawrev-3343	491	20	national	national	PROPN
inlawrev-3343	491	21	labor	labor	PROPN
inlawrev-3343	491	22	relations	relations	PROPN
inlawrev-3343	491	23	act	act	PROPN
inlawrev-3343	491	24	.	.	PUNCT
inlawrev-3343	492	1	see	see	VERB
inlawrev-3343	492	2	fort	fort	PROPN
inlawrev-3343	492	3	halifax	halifax	PROPN
inlawrev-3343	492	4	packing	packing	PROPN
inlawrev-3343	492	5	co.	co.	PROPN
inlawrev-3343	492	6	v.	v.	ADP
inlawrev-3343	492	7	coyne	coyne	PROPN
inlawrev-3343	492	8	,	,	PUNCT
inlawrev-3343	492	9	482	482	NUM
inlawrev-3343	492	10	u.s	u.s	PROPN
inlawrev-3343	492	11	.	.	PROPN
inlawrev-3343	492	12	1	1	NUM
inlawrev-3343	492	13	(	(	PUNCT
inlawrev-3343	492	14	1987	1987	NUM
inlawrev-3343	492	15	)	)	PUNCT
inlawrev-3343	492	16	.	.	PUNCT
inlawrev-3343	493	1	1	1	NUM
inlawrev-3343	493	2	999	999	NUM
inlawrev-3343	493	3	]	]	PUNCT
inlawrev-3343	493	4	employee	employee	NOUN
inlawrev-3343	493	5	benefits	benefit	NOUN
inlawrev-3343	493	6	problem	problem	VERB
inlawrev-3343	493	7	3	3	NUM
inlawrev-3343	493	8	1	1	NUM
inlawrev-3343	493	9	7	7	NUM
inlawrev-3343	493	10	services	service	NOUN
inlawrev-3343	493	11	rendered	render	VERB
inlawrev-3343	493	12	.	.	PUNCT
inlawrev-3343	494	1	nevertheless	nevertheless	ADV
inlawrev-3343	494	2	,	,	PUNCT
inlawrev-3343	494	3	benefits	benefit	NOUN
inlawrev-3343	494	4	have	have	AUX
inlawrev-3343	494	5	become	become	VERB
inlawrev-3343	494	6	a	a	DET
inlawrev-3343	494	7	common	common	ADJ
inlawrev-3343	494	8	feature	feature	NOUN
inlawrev-3343	494	9	of	of	ADP
inlawrev-3343	494	10	the	the	DET
inlawrev-3343	494	11	employment	employment	NOUN
inlawrev-3343	494	12	landscape	landscape	NOUN
inlawrev-3343	494	13	.	.	PUNCT
inlawrev-3343	495	1	to	to	ADP
inlawrev-3343	495	2	at	at	ADV
inlawrev-3343	495	3	least	least	ADJ
inlawrev-3343	495	4	some	some	PRON
inlawrev-3343	495	5	extent	extent	NOUN
inlawrev-3343	495	6	,	,	PUNCT
inlawrev-3343	495	7	this	this	DET
inlawrev-3343	495	8	development	development	NOUN
inlawrev-3343	495	9	was	be	AUX
inlawrev-3343	495	10	encouraged	encourage	VERB
inlawrev-3343	495	11	by	by	ADP
inlawrev-3343	495	12	the	the	DET
inlawrev-3343	495	13	wage	wage	NOUN
inlawrev-3343	495	14	and	and	CCONJ
inlawrev-3343	495	15	price	price	NOUN
inlawrev-3343	495	16	control	control	NOUN
inlawrev-3343	495	17	system	system	NOUN
inlawrev-3343	495	18	put	put	VERB
inlawrev-3343	495	19	in	in	ADP
inlawrev-3343	495	20	place	place	NOUN
inlawrev-3343	495	21	during	during	ADP
inlawrev-3343	495	22	world	world	NOUN
inlawrev-3343	495	23	war	war	NOUN
inlawrev-3343	495	24	il^^	il^^	PROPN
inlawrev-3343	495	25	applicable	applicable	ADJ
inlawrev-3343	495	26	regulations	regulation	NOUN
inlawrev-3343	495	27	at	at	ADP
inlawrev-3343	495	28	the	the	DET
inlawrev-3343	495	29	time	time	NOUN
inlawrev-3343	495	30	made	make	VERB
inlawrev-3343	495	31	it	it	PRON
inlawrev-3343	495	32	impossible	impossible	ADJ
inlawrev-3343	495	33	to	to	PART
inlawrev-3343	495	34	compete	compete	VERB
inlawrev-3343	495	35	for	for	ADP
inlawrev-3343	495	36	workers	worker	NOUN
inlawrev-3343	495	37	by	by	ADP
inlawrev-3343	495	38	offering	offer	VERB
inlawrev-3343	495	39	higher	high	ADJ
inlawrev-3343	495	40	wages	wage	NOUN
inlawrev-3343	495	41	,	,	PUNCT
inlawrev-3343	495	42	but	but	CCONJ
inlawrev-3343	495	43	benefit	benefit	NOUN
inlawrev-3343	495	44	increases	increase	NOUN
inlawrev-3343	495	45	were	be	AUX
inlawrev-3343	495	46	not	not	PART
inlawrev-3343	495	47	deemed	deem	VERB
inlawrev-3343	495	48	in	in	ADP
inlawrev-3343	495	49	violation	violation	NOUN
inlawrev-3343	495	50	of	of	ADP
inlawrev-3343	495	51	the	the	DET
inlawrev-3343	495	52	wage	wage	NOUN
inlawrev-3343	495	53	and	and	CCONJ
inlawrev-3343	495	54	price	price	NOUN
inlawrev-3343	495	55	control	control	NOUN
inlawrev-3343	495	56	system	system	NOUN
inlawrev-3343	495	57	.^^	.^^	PUNCT
inlawrev-3343	495	58	employers	employer	NOUN
inlawrev-3343	495	59	took	take	VERB
inlawrev-3343	495	60	advantage	advantage	NOUN
inlawrev-3343	495	61	of	of	ADP
inlawrev-3343	495	62	this	this	DET
inlawrev-3343	495	63	opportunity	opportunity	NOUN
inlawrev-3343	495	64	and	and	CCONJ
inlawrev-3343	495	65	in	in	ADP
inlawrev-3343	495	66	so	so	ADV
inlawrev-3343	495	67	doing	do	VERB
inlawrev-3343	495	68	stimulated	stimulate	VERB
inlawrev-3343	495	69	the	the	DET
inlawrev-3343	495	70	growth	growth	NOUN
inlawrev-3343	495	71	of	of	ADP
inlawrev-3343	495	72	benefit	benefit	NOUN
inlawrev-3343	495	73	plans	plan	NOUN
inlawrev-3343	495	74	as	as	ADP
inlawrev-3343	495	75	part	part	NOUN
inlawrev-3343	495	76	of	of	ADP
inlawrev-3343	495	77	the	the	DET
inlawrev-3343	495	78	total	total	ADJ
inlawrev-3343	495	79	compensation	compensation	NOUN
inlawrev-3343	495	80	package	package	NOUN
inlawrev-3343	495	81	employees	employee	NOUN
inlawrev-3343	495	82	have	have	AUX
inlawrev-3343	495	83	come	come	VERB
inlawrev-3343	495	84	to	to	ADP
inlawrev-3343	495	85	expect.^	expect.^	NOUN
inlawrev-3343	495	86	°	°	ADP
inlawrev-3343	495	87	pension	pension	NOUN
inlawrev-3343	495	88	benefit	benefit	NOUN
inlawrev-3343	495	89	plans	plan	NOUN
inlawrev-3343	495	90	experienced	experience	VERB
inlawrev-3343	495	91	significant	significant	ADJ
inlawrev-3343	495	92	growth	growth	NOUN
inlawrev-3343	495	93	in	in	ADP
inlawrev-3343	495	94	the	the	DET
inlawrev-3343	495	95	period	period	NOUN
inlawrev-3343	495	96	following	follow	VERB
inlawrev-3343	495	97	world	world	PROPN
inlawrev-3343	495	98	war	war	PROPN
inlawrev-3343	495	99	ii	ii	PROPN
inlawrev-3343	495	100	after	after	ADP
inlawrev-3343	495	101	the	the	DET
inlawrev-3343	495	102	national	national	PROPN
inlawrev-3343	495	103	labor	labor	PROPN
inlawrev-3343	495	104	relations	relations	PROPN
inlawrev-3343	495	105	board	board	PROPN
inlawrev-3343	495	106	(	(	PUNCT
inlawrev-3343	495	107	"	"	PUNCT
inlawrev-3343	495	108	nlrb	nlrb	ADJ
inlawrev-3343	495	109	"	"	PUNCT
inlawrev-3343	495	110	)	)	PUNCT
inlawrev-3343	495	111	,	,	PUNCT
inlawrev-3343	495	112	with	with	ADP
inlawrev-3343	495	113	court	court	NOUN
inlawrev-3343	495	114	approval	approval	NOUN
inlawrev-3343	495	115	,	,	PUNCT
inlawrev-3343	495	116	ruled	rule	VERB
inlawrev-3343	495	117	that	that	SCONJ
inlawrev-3343	495	118	pension	pension	NOUN
inlawrev-3343	495	119	issues	issue	NOUN
inlawrev-3343	495	120	could	could	AUX
inlawrev-3343	495	121	not	not	PART
inlawrev-3343	495	122	be	be	AUX
inlawrev-3343	495	123	excluded	exclude	VERB
inlawrev-3343	495	124	from	from	ADP
inlawrev-3343	495	125	collective	collective	ADJ
inlawrev-3343	495	126	bargaining	bargaining	NOUN
inlawrev-3343	495	127	negotiations.^^	negotiations.^^	ADP
inlawrev-3343	495	128	further	further	ADJ
inlawrev-3343	495	129	stimulation	stimulation	NOUN
inlawrev-3343	495	130	arose	arise	VERB
inlawrev-3343	495	131	from	from	ADP
inlawrev-3343	495	132	the	the	DET
inlawrev-3343	495	133	growing	grow	VERB
inlawrev-3343	495	134	general	general	ADJ
inlawrev-3343	495	135	belief	belief	NOUN
inlawrev-3343	495	136	in	in	ADP
inlawrev-3343	495	137	the	the	DET
inlawrev-3343	495	138	advantages	advantage	NOUN
inlawrev-3343	495	139	of	of	ADP
inlawrev-3343	495	140	pension	pension	NOUN
inlawrev-3343	495	141	programs	program	NOUN
inlawrev-3343	495	142	as	as	ADP
inlawrev-3343	495	143	a	a	DET
inlawrev-3343	495	144	means	means	NOUN
inlawrev-3343	495	145	of	of	ADP
inlawrev-3343	495	146	securing	secure	VERB
inlawrev-3343	495	147	a	a	DET
inlawrev-3343	495	148	worker	worker	NOUN
inlawrev-3343	495	149	's	's	PART
inlawrev-3343	495	150	allegiance	allegiance	NOUN
inlawrev-3343	495	151	to	to	ADP
inlawrev-3343	495	152	his	his	PRON
inlawrev-3343	495	153	or	or	CCONJ
inlawrev-3343	495	154	her	she	PRON
inlawrev-3343	495	155	employer.^^	employer.^^	NOUN
inlawrev-3343	495	156	however	however	ADV
inlawrev-3343	495	157	,	,	PUNCT
inlawrev-3343	495	158	at	at	ADP
inlawrev-3343	495	159	the	the	DET
inlawrev-3343	495	160	same	same	ADJ
inlawrev-3343	495	161	time	time	NOUN
inlawrev-3343	495	162	that	that	PRON
inlawrev-3343	495	163	the	the	DET
inlawrev-3343	495	164	public	public	NOUN
inlawrev-3343	495	165	has	have	AUX
inlawrev-3343	495	166	grown	grow	VERB
inlawrev-3343	495	167	to	to	PART
inlawrev-3343	495	168	expect	expect	VERB
inlawrev-3343	495	169	some	some	DET
inlawrev-3343	495	170	benefit	benefit	NOUN
inlawrev-3343	495	171	mixture	mixture	NOUN
inlawrev-3343	495	172	as	as	ADP
inlawrev-3343	495	173	part	part	NOUN
inlawrev-3343	495	174	of	of	ADP
inlawrev-3343	495	175	their	their	PRON
inlawrev-3343	495	176	compensation	compensation	NOUN
inlawrev-3343	495	177	package	package	NOUN
inlawrev-3343	495	178	,	,	PUNCT
inlawrev-3343	495	179	employers	employer	NOUN
inlawrev-3343	495	180	have	have	AUX
inlawrev-3343	495	181	discovered	discover	VERB
inlawrev-3343	495	182	how	how	SCONJ
inlawrev-3343	495	183	increasingly	increasingly	ADV
inlawrev-3343	495	184	expensive	expensive	ADJ
inlawrev-3343	495	185	it	it	PRON
inlawrev-3343	495	186	is	be	AUX
inlawrev-3343	495	187	to	to	PART
inlawrev-3343	495	188	provide	provide	VERB
inlawrev-3343	495	189	such	such	DET
inlawrev-3343	495	190	a	a	DET
inlawrev-3343	495	191	package	package	NOUN
inlawrev-3343	495	192	.	.	PUNCT
inlawrev-3343	496	1	the	the	DET
inlawrev-3343	496	2	skyrocketing	skyrocket	VERB
inlawrev-3343	496	3	cost	cost	NOUN
inlawrev-3343	496	4	of	of	ADP
inlawrev-3343	496	5	health	health	NOUN
inlawrev-3343	496	6	care	care	NOUN
inlawrev-3343	496	7	is	be	AUX
inlawrev-3343	496	8	the	the	DET
inlawrev-3343	496	9	primary	primary	ADJ
inlawrev-3343	496	10	driving	drive	VERB
inlawrev-3343	496	11	force	force	NOUN
inlawrev-3343	496	12	behind	behind	ADP
inlawrev-3343	496	13	the	the	DET
inlawrev-3343	496	14	cost	cost	NOUN
inlawrev-3343	496	15	increases,^^	increases,^^	NOUN
inlawrev-3343	496	16	but	but	CCONJ
inlawrev-3343	496	17	the	the	DET
inlawrev-3343	496	18	pressure	pressure	NOUN
inlawrev-3343	496	19	for	for	ADP
inlawrev-3343	496	20	an	an	DET
inlawrev-3343	496	21	increasing	increase	VERB
inlawrev-3343	496	22	array	array	NOUN
inlawrev-3343	496	23	of	of	ADP
inlawrev-3343	496	24	benefits	benefit	NOUN
inlawrev-3343	496	25	is	be	AUX
inlawrev-3343	496	26	also	also	ADV
inlawrev-3343	496	27	a	a	DET
inlawrev-3343	496	28	factor.^	factor.^	NOUN
inlawrev-3343	496	29	"	"	PUNCT
inlawrev-3343	496	30	*	*	PUNCT
inlawrev-3343	496	31	some	some	DET
inlawrev-3343	496	32	employers	employer	NOUN
inlawrev-3343	496	33	68	68	NUM
inlawrev-3343	496	34	.	.	PUNCT
inlawrev-3343	497	1	emergency	emergency	NOUN
inlawrev-3343	497	2	price	price	NOUN
inlawrev-3343	497	3	control	control	PROPN
inlawrev-3343	497	4	act	act	NOUN
inlawrev-3343	497	5	of	of	ADP
inlawrev-3343	497	6	1	1	NUM
inlawrev-3343	497	7	942	942	NUM
inlawrev-3343	497	8	,	,	PUNCT
inlawrev-3343	497	9	56	56	NUM
inlawrev-3343	497	10	stat	stat	NOUN
inlawrev-3343	497	11	.	.	PUNCT
inlawrev-3343	498	1	23	23	NUM
inlawrev-3343	498	2	.	.	PUNCT
inlawrev-3343	499	1	69	69	NUM
inlawrev-3343	499	2	.	.	PUNCT
inlawrev-3343	500	1	alicia	alicia	PROPN
inlawrev-3343	500	2	haydock	haydock	PROPN
inlawrev-3343	500	3	munnell	munnell	PROPN
inlawrev-3343	500	4	,	,	PUNCT
inlawrev-3343	500	5	the	the	DET
inlawrev-3343	500	6	economics	economic	NOUN
inlawrev-3343	500	7	of	of	ADP
inlawrev-3343	500	8	private	private	ADJ
inlawrev-3343	500	9	pensions	pension	NOUN
inlawrev-3343	500	10	7	7	NUM
inlawrev-3343	500	11	-	-	SYM
inlawrev-3343	500	12	12	12	NUM
inlawrev-3343	500	13	(	(	PUNCT
inlawrev-3343	500	14	1982	1982	NUM
inlawrev-3343	500	15	)	)	PUNCT
inlawrev-3343	500	16	,	,	PUNCT
inlawrev-3343	500	17	reprinted	reprint	VERB
inlawrev-3343	500	18	in	in	ADP
inlawrev-3343	500	19	rothstein	rothstein	PROPN
inlawrev-3343	500	20	«	«	PUNCT
inlawrev-3343	500	21	&	&	CCONJ
inlawrev-3343	500	22	llebman	llebman	NOUN
inlawrev-3343	500	23	,	,	PUNCT
inlawrev-3343	500	24	supra	supra	PROPN
inlawrev-3343	500	25	note	note	NOUN
inlawrev-3343	500	26	52	52	NUM
inlawrev-3343	500	27	,	,	PUNCT
inlawrev-3343	500	28	at	at	ADP
inlawrev-3343	500	29	1	1	NUM
inlawrev-3343	500	30	169	169	NUM
inlawrev-3343	500	31	.	.	PUNCT
inlawrev-3343	501	1	70	70	NUM
inlawrev-3343	501	2	.	.	PUNCT
inlawrev-3343	502	1	see	see	VERB
inlawrev-3343	502	2	cantoni	cantoni	PROPN
inlawrev-3343	502	3	,	,	PUNCT
inlawrev-3343	502	4	supra	supra	PROPN
inlawrev-3343	502	5	note	note	PROPN
inlawrev-3343	502	6	7	7	NUM
inlawrev-3343	502	7	(	(	PUNCT
inlawrev-3343	502	8	observing	observe	VERB
inlawrev-3343	502	9	that	that	SCONJ
inlawrev-3343	502	10	the	the	DET
inlawrev-3343	502	11	1942	1942	NUM
inlawrev-3343	502	12	stabilization	stabilization	NOUN
inlawrev-3343	502	13	act	act	NOUN
inlawrev-3343	502	14	"	"	PUNCT
inlawrev-3343	502	15	permitted	permit	VERB
inlawrev-3343	502	16	the	the	DET
inlawrev-3343	502	17	adoption	adoption	NOUN
inlawrev-3343	502	18	of	of	ADP
inlawrev-3343	502	19	employer	employer	NOUN
inlawrev-3343	502	20	-	-	PUNCT
inlawrev-3343	502	21	paid	pay	VERB
inlawrev-3343	502	22	insurance	insurance	NOUN
inlawrev-3343	502	23	plans	plan	NOUN
inlawrev-3343	502	24	in	in	ADP
inlawrev-3343	502	25	lieu	lieu	NOUN
inlawrev-3343	502	26	of	of	ADP
inlawrev-3343	502	27	wage	wage	NOUN
inlawrev-3343	502	28	increases	increase	NOUN
inlawrev-3343	502	29	"	"	PUNCT
inlawrev-3343	502	30	)	)	PUNCT
inlawrev-3343	502	31	.	.	PUNCT
inlawrev-3343	503	1	71	71	NUM
inlawrev-3343	503	2	.	.	X
inlawrev-3343	503	3	inland	inland	PROPN
inlawrev-3343	503	4	steel	steel	PROPN
inlawrev-3343	503	5	co.	co.	PROPN
inlawrev-3343	503	6	,	,	PUNCT
inlawrev-3343	503	7	77	77	NUM
inlawrev-3343	503	8	n.l.r.b	n.l.r.b	NOUN
inlawrev-3343	503	9	.	.	PROPN
inlawrev-3343	503	10	1	1	NUM
inlawrev-3343	503	11	(	(	PUNCT
inlawrev-3343	503	12	1948	1948	NUM
inlawrev-3343	503	13	)	)	PUNCT
inlawrev-3343	503	14	,	,	PUNCT
inlawrev-3343	503	15	enforced	enforce	VERB
inlawrev-3343	503	16	,	,	PUNCT
inlawrev-3343	503	17	170	170	NUM
inlawrev-3343	503	18	f.2d	f.2d	SYM
inlawrev-3343	503	19	247	247	NUM
inlawrev-3343	503	20	(	(	PUNCT
inlawrev-3343	503	21	7th	7th	ADJ
inlawrev-3343	503	22	cir	cir	NOUN
inlawrev-3343	503	23	.	.	PUNCT
inlawrev-3343	503	24	1948	1948	NUM
inlawrev-3343	503	25	)	)	PUNCT
inlawrev-3343	503	26	,	,	PUNCT
inlawrev-3343	503	27	cert	cert	NOUN
inlawrev-3343	503	28	,	,	PUNCT
inlawrev-3343	503	29	denied	deny	VERB
inlawrev-3343	503	30	,	,	PUNCT
inlawrev-3343	503	31	336	336	NUM
inlawrev-3343	503	32	u.s	u.s	PROPN
inlawrev-3343	503	33	.	.	PROPN
inlawrev-3343	503	34	960	960	NUM
inlawrev-3343	503	35	(	(	PUNCT
inlawrev-3343	503	36	1949	1949	NUM
inlawrev-3343	503	37	)	)	PUNCT
inlawrev-3343	503	38	.	.	PUNCT
inlawrev-3343	504	1	see	see	AUX
inlawrev-3343	504	2	generally	generally	ADV
inlawrev-3343	504	3	note	note	VERB
inlawrev-3343	504	4	,	,	PUNCT
inlawrev-3343	504	5	pension	pension	NOUN
inlawrev-3343	504	6	and	and	CCONJ
inlawrev-3343	504	7	retirement	retirement	NOUN
inlawrev-3343	504	8	matters	matter	NOUN
inlawrev-3343	504	9	—	—	PUNCT
inlawrev-3343	504	10	a	a	DET
inlawrev-3343	504	11	subject	subject	NOUN
inlawrev-3343	504	12	of	of	ADP
inlawrev-3343	504	13	compulsory	compulsory	ADJ
inlawrev-3343	504	14	collective	collective	ADJ
inlawrev-3343	504	15	bargaining	bargaining	NOUN
inlawrev-3343	504	16	,	,	PUNCT
inlawrev-3343	504	17	43	43	NUM
inlawrev-3343	504	18	ill	ill	ADJ
inlawrev-3343	504	19	.	.	PUNCT
inlawrev-3343	505	1	l.	l.	PROPN
inlawrev-3343	505	2	rev	rev	PROPN
inlawrev-3343	505	3	.	.	PROPN
inlawrev-3343	505	4	713	713	NUM
inlawrev-3343	505	5	(	(	PUNCT
inlawrev-3343	505	6	1948	1948	NUM
inlawrev-3343	505	7	)	)	PUNCT
inlawrev-3343	505	8	.	.	PUNCT
inlawrev-3343	506	1	72	72	NUM
inlawrev-3343	506	2	.	.	PUNCT
inlawrev-3343	507	1	in	in	ADP
inlawrev-3343	507	2	a	a	DET
inlawrev-3343	507	3	survey	survey	NOUN
inlawrev-3343	507	4	of	of	ADP
inlawrev-3343	507	5	3381	3381	NUM
inlawrev-3343	507	6	employed	employ	VERB
inlawrev-3343	507	7	men	man	NOUN
inlawrev-3343	507	8	and	and	CCONJ
inlawrev-3343	507	9	women	woman	NOUN
inlawrev-3343	507	10	,	,	PUNCT
inlawrev-3343	507	11	52	52	NUM
inlawrev-3343	507	12	%	%	NOUN
inlawrev-3343	507	13	of	of	ADP
inlawrev-3343	507	14	the	the	DET
inlawrev-3343	507	15	workers	worker	NOUN
inlawrev-3343	507	16	who	who	PRON
inlawrev-3343	507	17	were	be	AUX
inlawrev-3343	507	18	not	not	PART
inlawrev-3343	507	19	offered	offer	VERB
inlawrev-3343	507	20	health	health	NOUN
inlawrev-3343	507	21	insurance	insurance	NOUN
inlawrev-3343	507	22	benefits	benefit	NOUN
inlawrev-3343	507	23	said	say	VERB
inlawrev-3343	507	24	they	they	PRON
inlawrev-3343	507	25	would	would	AUX
inlawrev-3343	507	26	change	change	VERB
inlawrev-3343	507	27	employers	employer	NOUN
inlawrev-3343	507	28	to	to	PART
inlawrev-3343	507	29	obtain	obtain	VERB
inlawrev-3343	507	30	such	such	ADJ
inlawrev-3343	507	31	benefits	benefit	NOUN
inlawrev-3343	507	32	.	.	PUNCT
inlawrev-3343	508	1	see	see	VERB
inlawrev-3343	508	2	richard	richard	PROPN
inlawrev-3343	508	3	l.	l.	PROPN
inlawrev-3343	508	4	hannah	hannah	PROPN
inlawrev-3343	508	5	,	,	PUNCT
inlawrev-3343	508	6	ph.d	ph.d	PROPN
inlawrev-3343	508	7	.	.	PROPN
inlawrev-3343	508	8	,	,	PUNCT
inlawrev-3343	508	9	the	the	DET
inlawrev-3343	508	10	tradeoff	tradeoff	NOUN
inlawrev-3343	508	11	between	between	ADP
inlawrev-3343	508	12	worker	worker	NOUN
inlawrev-3343	508	13	mobility	mobility	NOUN
inlawrev-3343	508	14	and	and	CCONJ
inlawrev-3343	508	15	employer	employer	NOUN
inlawrev-3343	508	16	flexibility	flexibility	NOUN
inlawrev-3343	508	17	:	:	PUNCT
inlawrev-3343	508	18	recent	recent	ADJ
inlawrev-3343	508	19	evidence	evidence	NOUN
inlawrev-3343	508	20	and	and	CCONJ
inlawrev-3343	508	21	implications	implication	NOUN
inlawrev-3343	508	22	,	,	PUNCT
inlawrev-3343	508	23	employee	employee	NOUN
inlawrev-3343	508	24	benefits	benefit	NOUN
inlawrev-3343	508	25	j.	j.	PROPN
inlawrev-3343	508	26	,	,	PUNCT
inlawrev-3343	508	27	june	june	PROPN
inlawrev-3343	508	28	1994	1994	NUM
inlawrev-3343	508	29	,	,	PUNCT
inlawrev-3343	508	30	at	at	ADP
inlawrev-3343	508	31	23	23	NUM
inlawrev-3343	508	32	.	.	PUNCT
inlawrev-3343	509	1	73	73	NUM
inlawrev-3343	509	2	.	.	PUNCT
inlawrev-3343	510	1	after	after	ADP
inlawrev-3343	510	2	a	a	DET
inlawrev-3343	510	3	period	period	NOUN
inlawrev-3343	510	4	of	of	ADP
inlawrev-3343	510	5	dramatic	dramatic	ADJ
inlawrev-3343	510	6	health	health	NOUN
inlawrev-3343	510	7	care	care	NOUN
inlawrev-3343	510	8	cost	cost	NOUN
inlawrev-3343	510	9	increases	increase	NOUN
inlawrev-3343	510	10	,	,	PUNCT
inlawrev-3343	510	11	followed	follow	VERB
inlawrev-3343	510	12	by	by	ADP
inlawrev-3343	510	13	some	some	DET
inlawrev-3343	510	14	moderation	moderation	NOUN
inlawrev-3343	510	15	due	due	ADP
inlawrev-3343	510	16	to	to	ADP
inlawrev-3343	510	17	the	the	DET
inlawrev-3343	510	18	growth	growth	NOUN
inlawrev-3343	510	19	of	of	ADP
inlawrev-3343	510	20	managed	manage	VERB
inlawrev-3343	510	21	care	care	NOUN
inlawrev-3343	510	22	and	and	CCONJ
inlawrev-3343	510	23	other	other	ADJ
inlawrev-3343	510	24	cost	cost	NOUN
inlawrev-3343	510	25	control	control	NOUN
inlawrev-3343	510	26	measures	measure	NOUN
inlawrev-3343	510	27	,	,	PUNCT
inlawrev-3343	510	28	health	health	NOUN
inlawrev-3343	510	29	care	care	NOUN
inlawrev-3343	510	30	costs	cost	NOUN
inlawrev-3343	510	31	may	may	AUX
inlawrev-3343	510	32	be	be	AUX
inlawrev-3343	510	33	on	on	ADP
inlawrev-3343	510	34	the	the	DET
inlawrev-3343	510	35	increase	increase	NOUN
inlawrev-3343	510	36	again	again	ADV
inlawrev-3343	510	37	.	.	PUNCT
inlawrev-3343	511	1	see	see	VERB
inlawrev-3343	511	2	hau	hau	PROPN
inlawrev-3343	511	3	,	,	PUNCT
inlawrev-3343	511	4	supra	supra	PROPN
inlawrev-3343	511	5	note	note	PROPN
inlawrev-3343	511	6	7	7	NUM
inlawrev-3343	511	7	.	.	PUNCT
inlawrev-3343	511	8	drug	drug	NOUN
inlawrev-3343	511	9	prices	price	NOUN
inlawrev-3343	511	10	may	may	AUX
inlawrev-3343	511	11	also	also	ADV
inlawrev-3343	511	12	be	be	AUX
inlawrev-3343	511	13	rising	rise	VERB
inlawrev-3343	511	14	.	.	PUNCT
inlawrev-3343	512	1	see	see	VERB
inlawrev-3343	512	2	elyse	elyse	PROPN
inlawrev-3343	512	3	tanouye	tanouye	PROPN
inlawrev-3343	512	4	,	,	PUNCT
inlawrev-3343	512	5	drugs	drug	NOUN
inlawrev-3343	512	6	:	:	PUNCT
inlawrev-3343	512	7	behind	behind	ADP
inlawrev-3343	512	8	the	the	DET
inlawrev-3343	512	9	inflation	inflation	NOUN
inlawrev-3343	512	10	in	in	ADP
inlawrev-3343	512	11	prescription	prescription	NOUN
inlawrev-3343	512	12	-	-	PUNCT
inlawrev-3343	512	13	drug	drug	NOUN
inlawrev-3343	512	14	prices	price	NOUN
inlawrev-3343	512	15	,	,	PUNCT
inlawrev-3343	512	16	wall	wall	PROPN
inlawrev-3343	512	17	st	st	PROPN
inlawrev-3343	512	18	.	.	PROPN
inlawrev-3343	512	19	j.	j.	PROPN
inlawrev-3343	512	20	,	,	PUNCT
inlawrev-3343	512	21	july	july	PROPN
inlawrev-3343	512	22	6	6	NUM
inlawrev-3343	512	23	,	,	PUNCT
inlawrev-3343	512	24	1998	1998	NUM
inlawrev-3343	512	25	,	,	PUNCT
inlawrev-3343	512	26	at	at	ADP
inlawrev-3343	512	27	a	a	DET
inlawrev-3343	512	28	17	17	NUM
inlawrev-3343	512	29	.	.	PUNCT
inlawrev-3343	513	1	as	as	ADV
inlawrev-3343	513	2	much	much	ADJ
inlawrev-3343	513	3	as	as	ADP
inlawrev-3343	513	4	52	52	NUM
inlawrev-3343	513	5	%	%	NOUN
inlawrev-3343	513	6	of	of	ADP
inlawrev-3343	513	7	employer	employer	NOUN
inlawrev-3343	513	8	's	's	PART
inlawrev-3343	513	9	profits	profit	NOUN
inlawrev-3343	513	10	go	go	VERB
inlawrev-3343	513	11	to	to	PART
inlawrev-3343	513	12	cover	cover	VERB
inlawrev-3343	513	13	the	the	DET
inlawrev-3343	513	14	cost	cost	NOUN
inlawrev-3343	513	15	of	of	ADP
inlawrev-3343	513	16	medical	medical	ADJ
inlawrev-3343	513	17	care	care	NOUN
inlawrev-3343	513	18	.	.	PUNCT
inlawrev-3343	514	1	see	see	VERB
inlawrev-3343	514	2	lee	lee	PROPN
inlawrev-3343	514	3	sands	sand	NOUN
inlawrev-3343	514	4	,	,	PUNCT
inlawrev-3343	514	5	once	once	ADV
inlawrev-3343	514	6	faddish	faddish	ADJ
inlawrev-3343	514	7	wellness	wellness	NOUN
inlawrev-3343	514	8	plans	plan	NOUN
inlawrev-3343	514	9	now	now	ADV
inlawrev-3343	514	10	standard	standard	ADJ
inlawrev-3343	514	11	at	at	ADP
inlawrev-3343	514	12	large	large	ADJ
inlawrev-3343	514	13	firms	firm	NOUN
inlawrev-3343	514	14	,	,	PUNCT
inlawrev-3343	514	15	denv	denv	NOUN
inlawrev-3343	514	16	.	.	PUNCT
inlawrev-3343	515	1	bus	bus	NOUN
inlawrev-3343	515	2	.	.	PUNCT
inlawrev-3343	516	1	j.	j.	PROPN
inlawrev-3343	516	2	,	,	PUNCT
inlawrev-3343	516	3	june	june	PROPN
inlawrev-3343	516	4	28	28	NUM
inlawrev-3343	516	5	,	,	PUNCT
inlawrev-3343	516	6	1991	1991	NUM
inlawrev-3343	516	7	,	,	PUNCT
inlawrev-3343	516	8	at	at	ADP
inlawrev-3343	516	9	25	25	NUM
inlawrev-3343	516	10	.	.	PUNCT
inlawrev-3343	516	11	74	74	NUM
inlawrev-3343	516	12	.	.	PUNCT
inlawrev-3343	517	1	probably	probably	ADV
inlawrev-3343	517	2	the	the	DET
inlawrev-3343	517	3	most	most	ADV
inlawrev-3343	517	4	significant	significant	ADJ
inlawrev-3343	517	5	area	area	NOUN
inlawrev-3343	517	6	in	in	ADP
inlawrev-3343	517	7	which	which	PRON
inlawrev-3343	517	8	pressure	pressure	NOUN
inlawrev-3343	517	9	exists	exist	VERB
inlawrev-3343	517	10	to	to	PART
inlawrev-3343	517	11	expand	expand	VERB
inlawrev-3343	517	12	benefits	benefit	NOUN
inlawrev-3343	517	13	concerns	concern	NOUN
inlawrev-3343	517	14	the	the	DET
inlawrev-3343	517	15	extension	extension	NOUN
inlawrev-3343	517	16	of	of	ADP
inlawrev-3343	517	17	benefits	benefit	NOUN
inlawrev-3343	517	18	to	to	ADP
inlawrev-3343	517	19	gay	gay	ADJ
inlawrev-3343	517	20	and	and	CCONJ
inlawrev-3343	517	21	lesbian	lesbian	ADJ
inlawrev-3343	517	22	partners	partner	NOUN
inlawrev-3343	517	23	of	of	ADP
inlawrev-3343	517	24	covered	covered	ADJ
inlawrev-3343	517	25	employees	employee	NOUN
inlawrev-3343	517	26	.	.	PUNCT
inlawrev-3343	518	1	this	this	PRON
inlawrev-3343	518	2	has	have	AUX
inlawrev-3343	518	3	been	be	AUX
inlawrev-3343	518	4	the	the	DET
inlawrev-3343	518	5	subject	subject	NOUN
inlawrev-3343	518	6	of	of	ADP
inlawrev-3343	518	7	litigation	litigation	NOUN
inlawrev-3343	518	8	and	and	CCONJ
inlawrev-3343	518	9	voluntary	voluntary	ADJ
inlawrev-3343	518	10	employer	employer	NOUN
inlawrev-3343	518	11	policy	policy	NOUN
inlawrev-3343	518	12	changes	change	NOUN
inlawrev-3343	518	13	.	.	PUNCT
inlawrev-3343	519	1	see	see	VERB
inlawrev-3343	519	2	,	,	PUNCT
inlawrev-3343	519	3	e.g.	e.g.	ADV
inlawrev-3343	519	4	,	,	PUNCT
inlawrev-3343	519	5	rovira	rovira	PROPN
inlawrev-3343	519	6	v.	v.	PROPN
inlawrev-3343	519	7	american	american	PROPN
inlawrev-3343	519	8	tel	tel	PROPN
inlawrev-3343	519	9	.	.	PROPN
inlawrev-3343	519	10	&	&	CCONJ
inlawrev-3343	519	11	tel	tel	PROPN
inlawrev-3343	519	12	.	.	PROPN
inlawrev-3343	519	13	,	,	PUNCT
inlawrev-3343	519	14	817	817	NUM
inlawrev-3343	519	15	f.	f.	PROPN
inlawrev-3343	519	16	supp	supp	PROPN
inlawrev-3343	519	17	.	.	PUNCT
inlawrev-3343	520	1	1062	1062	NUM
inlawrev-3343	520	2	(	(	PUNCT
inlawrev-3343	520	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-3343	520	4	.	.	PROPN
inlawrev-3343	520	5	1993	1993	NUM
inlawrev-3343	520	6	)	)	PUNCT
inlawrev-3343	521	1	(	(	PUNCT
inlawrev-3343	521	2	litigating	litigate	VERB
inlawrev-3343	521	3	the	the	DET
inlawrev-3343	521	4	issue	issue	NOUN
inlawrev-3343	521	5	that	that	PRON
inlawrev-3343	521	6	company	company	NOUN
inlawrev-3343	521	7	death	death	NOUN
inlawrev-3343	521	8	benefits	benefit	NOUN
inlawrev-3343	521	9	were	be	AUX
inlawrev-3343	521	10	denied	deny	VERB
inlawrev-3343	521	11	to	to	ADP
inlawrev-3343	521	12	employee	employee	NOUN
inlawrev-3343	521	13	's	's	PART
inlawrev-3343	521	14	same	same	ADJ
inlawrev-3343	521	15	sex	sex	NOUN
inlawrev-3343	521	16	partner	partner	NOUN
inlawrev-3343	521	17	)	)	PUNCT
inlawrev-3343	521	18	;	;	PUNCT
inlawrev-3343	521	19	mark	mark	PROPN
inlawrev-3343	521	20	w.	w.	PROPN
inlawrev-3343	521	21	davis	davis	PROPN
inlawrev-3343	521	22	,	,	PUNCT
inlawrev-3343	521	23	catholic	catholic	PROPN
inlawrev-3343	521	24	church	church	PROPN
inlawrev-3343	521	25	resists	resist	VERB
inlawrev-3343	521	26	san	san	PROPN
inlawrev-3343	521	27	francisco	francisco	PROPN
inlawrev-3343	521	28	's	's	PART
inlawrev-3343	521	29	gay	gay	NOUN
inlawrev-3343	521	30	agenda	agenda	NOUN
inlawrev-3343	521	31	,	,	PUNCT
inlawrev-3343	521	32	wall	wall	PROPN
inlawrev-3343	521	33	st	st	PROPN
inlawrev-3343	521	34	.	.	PROPN
inlawrev-3343	521	35	j.	j.	PROPN
inlawrev-3343	521	36	,	,	PUNCT
inlawrev-3343	521	37	feb	feb	PROPN
inlawrev-3343	521	38	.	.	PROPN
inlawrev-3343	521	39	5	5	NUM
inlawrev-3343	521	40	,	,	PUNCT
inlawrev-3343	521	41	1997	1997	NUM
inlawrev-3343	521	42	,	,	PUNCT
inlawrev-3343	521	43	at	at	ADP
inlawrev-3343	521	44	a19	a19	PROPN
inlawrev-3343	521	45	(	(	PUNCT
inlawrev-3343	521	46	discussing	discuss	VERB
inlawrev-3343	521	47	san	san	PROPN
inlawrev-3343	521	48	francisco	francisco	PROPN
inlawrev-3343	521	49	's	's	PART
inlawrev-3343	521	50	ordinance	ordinance	NOUN
inlawrev-3343	521	51	requiring	require	VERB
inlawrev-3343	521	52	employers	employer	NOUN
inlawrev-3343	521	53	doing	do	VERB
inlawrev-3343	521	54	business	business	NOUN
inlawrev-3343	521	55	with	with	ADP
inlawrev-3343	521	56	the	the	DET
inlawrev-3343	521	57	city	city	NOUN
inlawrev-3343	521	58	to	to	PART
inlawrev-3343	521	59	provide	provide	VERB
inlawrev-3343	521	60	equivalent	equivalent	ADJ
inlawrev-3343	521	61	benefit	benefit	NOUN
inlawrev-3343	521	62	treatment	treatment	NOUN
inlawrev-3343	521	63	for	for	ADP
inlawrev-3343	521	64	non	non	ADJ
inlawrev-3343	521	65	-	-	ADJ
inlawrev-3343	521	66	heterosexual	heterosexual	ADJ
inlawrev-3343	521	67	domestic	domestic	ADJ
inlawrev-3343	521	68	partners	partner	NOUN
inlawrev-3343	521	69	of	of	ADP
inlawrev-3343	521	70	employees	employee	NOUN
inlawrev-3343	521	71	)	)	PUNCT
inlawrev-3343	521	72	;	;	PUNCT
inlawrev-3343	521	73	ibmis	ibmis	NOUN
inlawrev-3343	521	74	extending	extend	VERB
inlawrev-3343	521	75	health	health	NOUN
inlawrev-3343	521	76	benefit	benefit	NOUN
inlawrev-3343	521	77	plan	plan	NOUN
inlawrev-3343	521	78	to	to	ADP
inlawrev-3343	521	79	partners	partner	NOUN
inlawrev-3343	521	80	ofgays	ofgay	NOUN
inlawrev-3343	521	81	,	,	PUNCT
inlawrev-3343	521	82	wall	wall	PROPN
inlawrev-3343	521	83	318	318	NUM
inlawrev-3343	521	84	indiana	indiana	PROPN
inlawrev-3343	521	85	law	law	PROPN
inlawrev-3343	521	86	review	review	NOUN
inlawrev-3343	522	1	[	[	X
inlawrev-3343	522	2	vol	vol	NOUN
inlawrev-3343	522	3	.	.	PUNCT
inlawrev-3343	522	4	32:301	32:301	NUM
inlawrev-3343	522	5	have	have	AUX
inlawrev-3343	522	6	responded	respond	VERB
inlawrev-3343	522	7	to	to	ADP
inlawrev-3343	522	8	this	this	PRON
inlawrev-3343	522	9	by	by	ADP
inlawrev-3343	522	10	increasing	increase	VERB
inlawrev-3343	522	11	overtime	overtime	NOUN
inlawrev-3343	522	12	wherever	wherever	SCONJ
inlawrev-3343	522	13	possible	possible	ADJ
inlawrev-3343	522	14	in	in	ADP
inlawrev-3343	522	15	lieu	lieu	NOUN
inlawrev-3343	522	16	of	of	ADP
inlawrev-3343	522	17	hiring	hire	VERB
inlawrev-3343	522	18	new	new	ADJ
inlawrev-3343	522	19	workers	worker	NOUN
inlawrev-3343	522	20	because	because	SCONJ
inlawrev-3343	522	21	overtime	overtime	NOUN
inlawrev-3343	522	22	compensation	compensation	NOUN
inlawrev-3343	522	23	at	at	ADP
inlawrev-3343	522	24	time	time	NOUN
inlawrev-3343	522	25	and	and	CCONJ
inlawrev-3343	522	26	one	one	NUM
inlawrev-3343	522	27	-	-	PUNCT
inlawrev-3343	522	28	halfthe	halfthe	PRON
inlawrev-3343	522	29	employee	employee	NOUN
inlawrev-3343	522	30	's	's	PART
inlawrev-3343	522	31	regular	regular	ADJ
inlawrev-3343	522	32	rate	rate	NOUN
inlawrev-3343	522	33	will	will	AUX
inlawrev-3343	522	34	often	often	ADV
inlawrev-3343	522	35	be	be	AUX
inlawrev-3343	522	36	less	less	ADV
inlawrev-3343	522	37	expensive	expensive	ADJ
inlawrev-3343	522	38	than	than	SCONJ
inlawrev-3343	522	39	the	the	DET
inlawrev-3343	522	40	cost	cost	NOUN
inlawrev-3343	522	41	of	of	ADP
inlawrev-3343	522	42	providing	provide	VERB
inlawrev-3343	522	43	benefits	benefit	NOUN
inlawrev-3343	522	44	to	to	ADP
inlawrev-3343	522	45	a	a	DET
inlawrev-3343	522	46	new	new	ADJ
inlawrev-3343	522	47	worker/^	worker/^	PROPN
inlawrev-3343	522	48	others	other	NOUN
inlawrev-3343	522	49	have	have	AUX
inlawrev-3343	522	50	discontinued	discontinue	VERB
inlawrev-3343	522	51	benefits	benefit	NOUN
inlawrev-3343	522	52	as	as	ADP
inlawrev-3343	522	53	a	a	DET
inlawrev-3343	522	54	response	response	NOUN
inlawrev-3343	522	55	to	to	ADP
inlawrev-3343	522	56	the	the	DET
inlawrev-3343	522	57	problem	problem	NOUN
inlawrev-3343	522	58	,	,	PUNCT
inlawrev-3343	522	59	but	but	CCONJ
inlawrev-3343	522	60	taking	take	VERB
inlawrev-3343	522	61	such	such	DET
inlawrev-3343	522	62	a	a	DET
inlawrev-3343	522	63	step	step	NOUN
inlawrev-3343	522	64	may	may	AUX
inlawrev-3343	522	65	serve	serve	VERB
inlawrev-3343	522	66	to	to	PART
inlawrev-3343	522	67	undercut	undercut	VERB
inlawrev-3343	522	68	the	the	DET
inlawrev-3343	522	69	loyalty	loyalty	NOUN
inlawrev-3343	522	70	and	and	CCONJ
inlawrev-3343	522	71	commitment	commitment	NOUN
inlawrev-3343	522	72	required	require	VERB
inlawrev-3343	522	73	of	of	ADP
inlawrev-3343	522	74	key	key	ADJ
inlawrev-3343	522	75	personnel	personnel	NOUN
inlawrev-3343	522	76	.	.	PUNCT
inlawrev-3343	523	1	another	another	DET
inlawrev-3343	523	2	way	way	NOUN
inlawrev-3343	523	3	to	to	PART
inlawrev-3343	523	4	deal	deal	VERB
inlawrev-3343	523	5	with	with	ADP
inlawrev-3343	523	6	high	high	ADJ
inlawrev-3343	523	7	benefit	benefit	NOUN
inlawrev-3343	523	8	costs	cost	NOUN
inlawrev-3343	523	9	is	be	AUX
inlawrev-3343	523	10	to	to	PART
inlawrev-3343	523	11	create	create	VERB
inlawrev-3343	523	12	a	a	DET
inlawrev-3343	523	13	two	two	NUM
inlawrev-3343	523	14	-	-	PUNCT
inlawrev-3343	523	15	tier	tier	NOUN
inlawrev-3343	523	16	employment	employment	NOUN
inlawrev-3343	523	17	structure	structure	NOUN
inlawrev-3343	523	18	in	in	ADP
inlawrev-3343	523	19	which	which	PRON
inlawrev-3343	523	20	only	only	ADV
inlawrev-3343	523	21	a	a	DET
inlawrev-3343	523	22	limited	limited	ADJ
inlawrev-3343	523	23	number	number	NOUN
inlawrev-3343	523	24	of	of	ADP
inlawrev-3343	523	25	employees	employee	NOUN
inlawrev-3343	523	26	work	work	VERB
inlawrev-3343	523	27	in	in	ADP
inlawrev-3343	523	28	the	the	DET
inlawrev-3343	523	29	traditional	traditional	ADJ
inlawrev-3343	523	30	pattern	pattern	NOUN
inlawrev-3343	523	31	of	of	ADP
inlawrev-3343	523	32	a	a	DET
inlawrev-3343	523	33	continuous	continuous	ADJ
inlawrev-3343	523	34	job	job	NOUN
inlawrev-3343	523	35	with	with	ADP
inlawrev-3343	523	36	typical	typical	ADJ
inlawrev-3343	523	37	wageconnected	wageconnecte	VERB
inlawrev-3343	523	38	benefits	benefit	NOUN
inlawrev-3343	523	39	,	,	PUNCT
inlawrev-3343	523	40	while	while	SCONJ
inlawrev-3343	523	41	others	other	NOUN
inlawrev-3343	523	42	are	be	AUX
inlawrev-3343	523	43	hired	hire	VERB
inlawrev-3343	523	44	on	on	ADP
inlawrev-3343	523	45	a	a	DET
inlawrev-3343	523	46	contingent	contingent	ADJ
inlawrev-3343	523	47	basis	basis	NOUN
inlawrev-3343	523	48	without	without	ADP
inlawrev-3343	523	49	benefits	benefit	NOUN
inlawrev-3343	523	50	.	.	PUNCT
inlawrev-3343	524	1	on	on	ADP
inlawrev-3343	524	2	the	the	DET
inlawrev-3343	524	3	shop	shop	NOUN
inlawrev-3343	524	4	floor	floor	NOUN
inlawrev-3343	524	5	the	the	DET
inlawrev-3343	524	6	two	two	NUM
inlawrev-3343	524	7	groups	group	NOUN
inlawrev-3343	524	8	may	may	AUX
inlawrev-3343	524	9	be	be	AUX
inlawrev-3343	524	10	virtually	virtually	ADV
inlawrev-3343	524	11	indistinguishable	indistinguishable	ADJ
inlawrev-3343	524	12	,	,	PUNCT
inlawrev-3343	524	13	but	but	CCONJ
inlawrev-3343	524	14	the	the	DET
inlawrev-3343	524	15	pay	pay	NOUN
inlawrev-3343	524	16	stubs	stub	NOUN
inlawrev-3343	524	17	they	they	PRON
inlawrev-3343	524	18	receive	receive	VERB
inlawrev-3343	524	19	will	will	AUX
inlawrev-3343	524	20	be	be	AUX
inlawrev-3343	524	21	vastly	vastly	ADV
inlawrev-3343	524	22	different	different	ADJ
inlawrev-3343	524	23	.	.	PUNCT
inlawrev-3343	525	1	while	while	SCONJ
inlawrev-3343	525	2	some	some	DET
inlawrev-3343	525	3	workers	worker	NOUN
inlawrev-3343	525	4	may	may	AUX
inlawrev-3343	525	5	be	be	AUX
inlawrev-3343	525	6	content	content	ADJ
inlawrev-3343	525	7	with	with	ADP
inlawrev-3343	525	8	a	a	DET
inlawrev-3343	525	9	second	second	ADJ
inlawrev-3343	525	10	-	-	PUNCT
inlawrev-3343	525	11	tier	tier	NOUN
inlawrev-3343	525	12	employment	employment	NOUN
inlawrev-3343	525	13	environment	environment	NOUN
inlawrev-3343	525	14	,	,	PUNCT
inlawrev-3343	525	15	the	the	DET
inlawrev-3343	525	16	reality	reality	NOUN
inlawrev-3343	525	17	of	of	ADP
inlawrev-3343	525	18	a	a	DET
inlawrev-3343	525	19	job	job	NOUN
inlawrev-3343	525	20	that	that	PRON
inlawrev-3343	525	21	does	do	AUX
inlawrev-3343	525	22	not	not	PART
inlawrev-3343	525	23	offer	offer	VERB
inlawrev-3343	525	24	health	health	NOUN
inlawrev-3343	525	25	insurance	insurance	NOUN
inlawrev-3343	525	26	and	and	CCONJ
inlawrev-3343	525	27	has	have	VERB
inlawrev-3343	525	28	no	no	DET
inlawrev-3343	525	29	provision	provision	NOUN
inlawrev-3343	525	30	for	for	ADP
inlawrev-3343	525	31	retirement	retirement	NOUN
inlawrev-3343	525	32	savings	saving	NOUN
inlawrev-3343	525	33	may	may	AUX
inlawrev-3343	525	34	be	be	AUX
inlawrev-3343	525	35	disastrous	disastrous	ADJ
inlawrev-3343	525	36	for	for	ADP
inlawrev-3343	525	37	others	other	NOUN
inlawrev-3343	525	38	.	.	PUNCT
inlawrev-3343	526	1	to	to	ADP
inlawrev-3343	526	2	the	the	DET
inlawrev-3343	526	3	extent	extent	NOUN
inlawrev-3343	526	4	such	such	ADJ
inlawrev-3343	526	5	workers	worker	NOUN
inlawrev-3343	526	6	have	have	AUX
inlawrev-3343	526	7	looked	look	VERB
inlawrev-3343	526	8	to	to	ADP
inlawrev-3343	526	9	the	the	DET
inlawrev-3343	526	10	law	law	NOUN
inlawrev-3343	526	11	for	for	ADP
inlawrev-3343	526	12	relief	relief	NOUN
inlawrev-3343	526	13	,	,	PUNCT
inlawrev-3343	526	14	they	they	PRON
inlawrev-3343	526	15	have	have	AUX
inlawrev-3343	526	16	generally	generally	ADV
inlawrev-3343	526	17	found	find	VERB
inlawrev-3343	526	18	that	that	SCONJ
inlawrev-3343	526	19	employers	employer	NOUN
inlawrev-3343	526	20	are	be	AUX
inlawrev-3343	526	21	free	free	ADJ
inlawrev-3343	526	22	to	to	PART
inlawrev-3343	526	23	divide	divide	VERB
inlawrev-3343	526	24	the	the	DET
inlawrev-3343	526	25	work	work	NOUN
inlawrev-3343	526	26	force	force	NOUN
inlawrev-3343	526	27	into	into	ADP
inlawrev-3343	526	28	haves	have	NOUN
inlawrev-3343	526	29	and	and	CCONJ
inlawrev-3343	526	30	have	have	VERB
inlawrev-3343	526	31	-	-	PUNCT
inlawrev-3343	526	32	nots	not	NOUN
inlawrev-3343	526	33	.	.	PUNCT
inlawrev-3343	527	1	courts	court	NOUN
inlawrev-3343	527	2	have	have	AUX
inlawrev-3343	527	3	left	leave	VERB
inlawrev-3343	527	4	employers	employer	NOUN
inlawrev-3343	527	5	with	with	ADP
inlawrev-3343	527	6	the	the	DET
inlawrev-3343	527	7	discretion	discretion	NOUN
inlawrev-3343	527	8	to	to	PART
inlawrev-3343	527	9	choose	choose	VERB
inlawrev-3343	527	10	what	what	PRON
inlawrev-3343	527	11	kind	kind	NOUN
inlawrev-3343	527	12	of	of	ADP
inlawrev-3343	527	13	benefits	benefit	NOUN
inlawrev-3343	527	14	to	to	PART
inlawrev-3343	527	15	offer	offer	VERB
inlawrev-3343	527	16	,	,	PUNCT
inlawrev-3343	527	17	if	if	SCONJ
inlawrev-3343	527	18	any	any	PRON
inlawrev-3343	527	19	,	,	PUNCT
inlawrev-3343	527	20	and	and	CCONJ
inlawrev-3343	527	21	to	to	PART
inlawrev-3343	527	22	designate	designate	VERB
inlawrev-3343	527	23	who	who	PRON
inlawrev-3343	527	24	the	the	DET
inlawrev-3343	527	25	beneficiaries	beneficiary	NOUN
inlawrev-3343	527	26	will	will	AUX
inlawrev-3343	527	27	be.^^	be.^^	VERB
inlawrev-3343	527	28	existing	exist	VERB
inlawrev-3343	527	29	legislation	legislation	NOUN
inlawrev-3343	527	30	has	have	AUX
inlawrev-3343	527	31	not	not	PART
inlawrev-3343	527	32	been	be	AUX
inlawrev-3343	527	33	viewed	view	VERB
inlawrev-3343	527	34	as	as	ADP
inlawrev-3343	527	35	an	an	DET
inlawrev-3343	527	36	obstacle	obstacle	NOUN
inlawrev-3343	527	37	to	to	PART
inlawrev-3343	527	38	virtually	virtually	ADV
inlawrev-3343	527	39	complete	complete	VERB
inlawrev-3343	527	40	employer	employer	NOUN
inlawrev-3343	527	41	freedom	freedom	NOUN
inlawrev-3343	527	42	of	of	ADP
inlawrev-3343	527	43	choice	choice	NOUN
inlawrev-3343	527	44	in	in	ADP
inlawrev-3343	527	45	making	make	VERB
inlawrev-3343	527	46	benefit	benefit	NOUN
inlawrev-3343	527	47	eligibility	eligibility	NOUN
inlawrev-3343	527	48	decisions	decision	NOUN
inlawrev-3343	527	49	.	.	PUNCT
inlawrev-3343	528	1	however	however	ADV
inlawrev-3343	528	2	,	,	PUNCT
inlawrev-3343	528	3	this	this	DET
inlawrev-3343	528	4	pattern	pattern	NOUN
inlawrev-3343	528	5	has	have	AUX
inlawrev-3343	528	6	been	be	AUX
inlawrev-3343	528	7	called	call	VERB
inlawrev-3343	528	8	into	into	ADP
inlawrev-3343	528	9	question	question	NOUN
inlawrev-3343	528	10	as	as	ADP
inlawrev-3343	528	11	a	a	DET
inlawrev-3343	528	12	result	result	NOUN
inlawrev-3343	528	13	of	of	ADP
inlawrev-3343	528	14	two	two	NUM
inlawrev-3343	528	15	important	important	ADJ
inlawrev-3343	528	16	court	court	NOUN
inlawrev-3343	528	17	rulings	ruling	NOUN
inlawrev-3343	528	18	,	,	PUNCT
inlawrev-3343	528	19	one	one	NUM
inlawrev-3343	528	20	from	from	ADP
inlawrev-3343	528	21	the	the	DET
inlawrev-3343	528	22	ninth	ninth	ADJ
inlawrev-3343	528	23	circuit	circuit	NOUN
inlawrev-3343	528	24	court	court	NOUN
inlawrev-3343	528	25	of	of	ADP
inlawrev-3343	528	26	appeals	appeal	NOUN
inlawrev-3343	528	27	involving	involve	VERB
inlawrev-3343	528	28	the	the	DET
inlawrev-3343	528	29	microsoft	microsoft	PROPN
inlawrev-3343	528	30	corporation,^^	corporation,^^	PROPN
inlawrev-3343	528	31	and	and	CCONJ
inlawrev-3343	528	32	another	another	PRON
inlawrev-3343	528	33	from	from	ADP
inlawrev-3343	528	34	the	the	DET
inlawrev-3343	528	35	u.s	u.s	PROPN
inlawrev-3343	528	36	.	.	PROPN
inlawrev-3343	528	37	supreme	supreme	PROPN
inlawrev-3343	528	38	court	court	PROPN
inlawrev-3343	528	39	addressing	address	VERB
inlawrev-3343	528	40	the	the	DET
inlawrev-3343	528	41	statutory	statutory	ADJ
inlawrev-3343	528	42	ban	ban	NOUN
inlawrev-3343	528	43	against	against	ADP
inlawrev-3343	528	44	interference	interference	NOUN
inlawrev-3343	528	45	with	with	ADP
inlawrev-3343	528	46	the	the	DET
inlawrev-3343	528	47	securing	securing	NOUN
inlawrev-3343	528	48	of	of	ADP
inlawrev-3343	528	49	erisa	erisa	NOUN
inlawrev-3343	528	50	program	program	NOUN
inlawrev-3343	528	51	benefits.^^	benefits.^^	NOUN
inlawrev-3343	528	52	each	each	PRON
inlawrev-3343	528	53	of	of	ADP
inlawrev-3343	528	54	these	these	DET
inlawrev-3343	528	55	decisions	decision	NOUN
inlawrev-3343	528	56	identify	identify	VERB
inlawrev-3343	528	57	troublesome	troublesome	ADJ
inlawrev-3343	528	58	contingent	contingent	ADJ
inlawrev-3343	528	59	employee	employee	NOUN
inlawrev-3343	528	60	benefit	benefit	NOUN
inlawrev-3343	528	61	problems	problem	NOUN
inlawrev-3343	528	62	that	that	SCONJ
inlawrev-3343	528	63	existing	exist	VERB
inlawrev-3343	528	64	law	law	NOUN
inlawrev-3343	528	65	may	may	AUX
inlawrev-3343	528	66	not	not	PART
inlawrev-3343	528	67	adequately	adequately	ADV
inlawrev-3343	528	68	resolve	resolve	VERB
inlawrev-3343	528	69	.	.	PUNCT
inlawrev-3343	529	1	st	st	PROPN
inlawrev-3343	529	2	.	.	PROPN
inlawrev-3343	529	3	j.	j.	PROPN
inlawrev-3343	529	4	,	,	PUNCT
inlawrev-3343	529	5	sept	sept	PROPN
inlawrev-3343	529	6	.	.	PROPN
inlawrev-3343	529	7	20	20	NUM
inlawrev-3343	529	8	,	,	PUNCT
inlawrev-3343	529	9	1996	1996	NUM
inlawrev-3343	529	10	,	,	PUNCT
inlawrev-3343	529	11	at	at	ADP
inlawrev-3343	529	12	b5	b5	PROPN
inlawrev-3343	529	13	(	(	PUNCT
inlawrev-3343	529	14	discussing	discuss	VERB
inlawrev-3343	529	15	the	the	DET
inlawrev-3343	529	16	extension	extension	NOUN
inlawrev-3343	529	17	of	of	ADP
inlawrev-3343	529	18	health	health	NOUN
inlawrev-3343	529	19	benefits	benefit	NOUN
inlawrev-3343	529	20	to	to	ADP
inlawrev-3343	529	21	gay	gay	ADJ
inlawrev-3343	529	22	and	and	CCONJ
inlawrev-3343	529	23	lesbian	lesbian	ADJ
inlawrev-3343	529	24	partners	partner	NOUN
inlawrev-3343	529	25	of	of	ADP
inlawrev-3343	529	26	employees	employee	NOUN
inlawrev-3343	529	27	)	)	PUNCT
inlawrev-3343	529	28	.	.	PUNCT
inlawrev-3343	530	1	75	75	NUM
inlawrev-3343	530	2	.	.	PUNCT
inlawrev-3343	531	1	see	see	VERB
inlawrev-3343	531	2	factories	factory	NOUN
inlawrev-3343	531	3	keep	keep	VERB
inlawrev-3343	531	4	lid	lid	NOUN
inlawrev-3343	531	5	on	on	ADP
inlawrev-3343	531	6	hiring	hire	VERB
inlawrev-3343	531	7	despite	despite	SCONJ
inlawrev-3343	531	8	overtime	overtime	NOUN
inlawrev-3343	531	9	levels	level	NOUN
inlawrev-3343	531	10	,	,	PUNCT
inlawrev-3343	532	1	155	155	NUM
inlawrev-3343	532	2	lab	lab	NOUN
inlawrev-3343	532	3	.	.	PUNCT
inlawrev-3343	533	1	rel	rel	PROPN
inlawrev-3343	533	2	.	.	PUNCT
inlawrev-3343	534	1	rep	rep	PROPN
inlawrev-3343	534	2	.	.	PROPN
inlawrev-3343	534	3	(	(	PUNCT
inlawrev-3343	534	4	bna	bna	PROPN
inlawrev-3343	534	5	)	)	PUNCT
inlawrev-3343	534	6	269	269	NUM
inlawrev-3343	534	7	,	,	PUNCT
inlawrev-3343	534	8	271	271	NUM
inlawrev-3343	534	9	(	(	PUNCT
inlawrev-3343	534	10	june	june	PROPN
inlawrev-3343	534	11	30	30	NUM
inlawrev-3343	534	12	,	,	PUNCT
inlawrev-3343	534	13	1997	1997	NUM
inlawrev-3343	534	14	)	)	PUNCT
inlawrev-3343	534	15	;	;	PUNCT
inlawrev-3343	534	16	autos	auto	NOUN
inlawrev-3343	534	17	:	:	PUNCT
inlawrev-3343	534	18	uawstrike	uawstrike	ADJ
inlawrev-3343	534	19	at	at	ADP
inlawrev-3343	534	20	michigan	michigan	PROPN
inlawrev-3343	534	21	truck	truck	NOUN
inlawrev-3343	534	22	plant	plant	NOUN
inlawrev-3343	534	23	over	over	ADP
inlawrev-3343	534	24	staffing	staffing	NOUN
inlawrev-3343	534	25	levels	level	NOUN
inlawrev-3343	534	26	idles	idle	VERB
inlawrev-3343	534	27	5,900	5,900	NUM
inlawrev-3343	534	28	workers	worker	NOUN
inlawrev-3343	534	29	,	,	PUNCT
inlawrev-3343	534	30	1997	1997	NUM
inlawrev-3343	534	31	daily	daily	ADJ
inlawrev-3343	534	32	lab	lab	NOUN
inlawrev-3343	534	33	.	.	PUNCT
inlawrev-3343	535	1	rep	rep	PROPN
inlawrev-3343	535	2	.	.	PROPN
inlawrev-3343	535	3	(	(	PUNCT
inlawrev-3343	535	4	bna	bna	PROPN
inlawrev-3343	535	5	)	)	PUNCT
inlawrev-3343	535	6	no	no	NOUN
inlawrev-3343	535	7	.	.	PROPN
inlawrev-3343	535	8	80	80	NUM
inlawrev-3343	535	9	,	,	PUNCT
inlawrev-3343	535	10	at	at	ADP
inlawrev-3343	535	11	a3	a3	NOUN
inlawrev-3343	535	12	(	(	PUNCT
inlawrev-3343	535	13	apr	apr	PROPN
inlawrev-3343	535	14	.	.	PROPN
inlawrev-3343	535	15	25	25	NUM
inlawrev-3343	535	16	,	,	PUNCT
inlawrev-3343	535	17	1997	1997	NUM
inlawrev-3343	535	18	)	)	PUNCT
inlawrev-3343	535	19	.	.	PUNCT
inlawrev-3343	536	1	76	76	NUM
inlawrev-3343	536	2	.	.	PUNCT
inlawrev-3343	537	1	"	"	PUNCT
inlawrev-3343	537	2	erisa	erisa	NOUN
inlawrev-3343	537	3	does	do	AUX
inlawrev-3343	537	4	not	not	PART
inlawrev-3343	537	5	mandate	mandate	VERB
inlawrev-3343	537	6	that	that	SCONJ
inlawrev-3343	537	7	employers	employer	NOUN
inlawrev-3343	537	8	provide	provide	VERB
inlawrev-3343	537	9	any	any	DET
inlawrev-3343	537	10	particular	particular	ADJ
inlawrev-3343	537	11	benefits	benefit	NOUN
inlawrev-3343	537	12	,	,	PUNCT
inlawrev-3343	537	13	and	and	CCONJ
inlawrev-3343	537	14	does	do	AUX
inlawrev-3343	537	15	not	not	PART
inlawrev-3343	537	16	itself	itself	PRON
inlawrev-3343	537	17	proscribe	proscribe	VERB
inlawrev-3343	537	18	discrimination	discrimination	NOUN
inlawrev-3343	537	19	in	in	ADP
inlawrev-3343	537	20	the	the	DET
inlawrev-3343	537	21	provision	provision	NOUN
inlawrev-3343	537	22	of	of	ADP
inlawrev-3343	537	23	employee	employee	NOUN
inlawrev-3343	537	24	benefits	benefit	NOUN
inlawrev-3343	537	25	.	.	PUNCT
inlawrev-3343	537	26	"	"	PUNCT
inlawrev-3343	538	1	shaw	shaw	PROPN
inlawrev-3343	538	2	v.	v.	PROPN
inlawrev-3343	538	3	delta	delta	PROPN
inlawrev-3343	538	4	airlines	airlines	PROPN
inlawrev-3343	538	5	,	,	PUNCT
inlawrev-3343	538	6	inc	inc	PROPN
inlawrev-3343	538	7	.	.	PROPN
inlawrev-3343	538	8	,	,	PUNCT
inlawrev-3343	538	9	463	463	NUM
inlawrev-3343	538	10	u.s	u.s	PROPN
inlawrev-3343	538	11	.	.	PROPN
inlawrev-3343	538	12	85	85	NUM
inlawrev-3343	538	13	,	,	PUNCT
inlawrev-3343	538	14	91	91	NUM
inlawrev-3343	538	15	(	(	PUNCT
inlawrev-3343	538	16	1983	1983	NUM
inlawrev-3343	538	17	)	)	PUNCT
inlawrev-3343	538	18	.	.	PUNCT
inlawrev-3343	539	1	relying	rely	VERB
inlawrev-3343	539	2	on	on	ADP
inlawrev-3343	539	3	this	this	DET
inlawrev-3343	539	4	principle	principle	NOUN
inlawrev-3343	539	5	,	,	PUNCT
inlawrev-3343	539	6	the	the	DET
inlawrev-3343	539	7	court	court	NOUN
inlawrev-3343	539	8	in	in	ADP
inlawrev-3343	539	9	mcgann	mcgann	PROPN
inlawrev-3343	539	10	v.	v.	PROPN
inlawrev-3343	539	11	h	h	PROPN
inlawrev-3343	539	12	&	&	CCONJ
inlawrev-3343	539	13	hmusic	hmusic	PROPN
inlawrev-3343	539	14	co.	co.	PROPN
inlawrev-3343	539	15	,	,	PUNCT
inlawrev-3343	539	16	946	946	NUM
inlawrev-3343	539	17	f.2d	f.2d	SYM
inlawrev-3343	539	18	401	401	NUM
inlawrev-3343	539	19	(	(	PUNCT
inlawrev-3343	539	20	5th	5th	ADJ
inlawrev-3343	539	21	cir	cir	NOUN
inlawrev-3343	539	22	.	.	PROPN
inlawrev-3343	539	23	1991	1991	NUM
inlawrev-3343	539	24	)	)	PUNCT
inlawrev-3343	539	25	,	,	PUNCT
inlawrev-3343	539	26	cert	cert	NOUN
inlawrev-3343	539	27	,	,	PUNCT
inlawrev-3343	539	28	denied	deny	VERB
inlawrev-3343	539	29	,	,	PUNCT
inlawrev-3343	539	30	506	506	NUM
inlawrev-3343	539	31	u.s	u.s	PROPN
inlawrev-3343	539	32	.	.	PROPN
inlawrev-3343	539	33	981	981	NUM
inlawrev-3343	539	34	(	(	PUNCT
inlawrev-3343	539	35	1992	1992	NUM
inlawrev-3343	539	36	)	)	PUNCT
inlawrev-3343	539	37	,	,	PUNCT
inlawrev-3343	539	38	permitted	permit	VERB
inlawrev-3343	539	39	the	the	DET
inlawrev-3343	539	40	employer	employer	NOUN
inlawrev-3343	539	41	to	to	PART
inlawrev-3343	539	42	alter	alter	VERB
inlawrev-3343	539	43	the	the	DET
inlawrev-3343	539	44	company	company	NOUN
inlawrev-3343	539	45	's	's	PART
inlawrev-3343	539	46	$	$	SYM
inlawrev-3343	539	47	1	1	NUM
inlawrev-3343	539	48	million	million	NUM
inlawrev-3343	539	49	lifetime	lifetime	NOUN
inlawrev-3343	539	50	medical	medical	ADJ
inlawrev-3343	539	51	coverage	coverage	NOUN
inlawrev-3343	539	52	to	to	PART
inlawrev-3343	539	53	incorporate	incorporate	VERB
inlawrev-3343	539	54	a	a	DET
inlawrev-3343	539	55	$	$	SYM
inlawrev-3343	539	56	5000	5000	NUM
inlawrev-3343	539	57	limit	limit	NOUN
inlawrev-3343	539	58	for	for	ADP
inlawrev-3343	539	59	aids	aid	NOUN
inlawrev-3343	539	60	-	-	PUNCT
inlawrev-3343	539	61	related	relate	VERB
inlawrev-3343	539	62	claims	claim	NOUN
inlawrev-3343	539	63	.	.	PUNCT
inlawrev-3343	540	1	however	however	ADV
inlawrev-3343	540	2	,	,	PUNCT
inlawrev-3343	540	3	benefit	benefit	NOUN
inlawrev-3343	540	4	plan	plan	NOUN
inlawrev-3343	540	5	changes	change	NOUN
inlawrev-3343	540	6	must	must	AUX
inlawrev-3343	540	7	be	be	AUX
inlawrev-3343	540	8	made	make	VERB
inlawrev-3343	540	9	pursuant	pursuant	ADJ
inlawrev-3343	540	10	to	to	ADP
inlawrev-3343	540	11	a	a	DET
inlawrev-3343	540	12	procedure	procedure	NOUN
inlawrev-3343	540	13	contained	contain	VERB
inlawrev-3343	540	14	in	in	ADP
inlawrev-3343	540	15	the	the	DET
inlawrev-3343	540	16	plan	plan	NOUN
inlawrev-3343	540	17	which	which	PRON
inlawrev-3343	540	18	includes	include	VERB
inlawrev-3343	540	19	the	the	DET
inlawrev-3343	540	20	identification	identification	NOUN
inlawrev-3343	540	21	of	of	ADP
inlawrev-3343	540	22	those	those	PRON
inlawrev-3343	540	23	with	with	ADP
inlawrev-3343	540	24	the	the	DET
inlawrev-3343	540	25	authority	authority	NOUN
inlawrev-3343	540	26	to	to	PART
inlawrev-3343	540	27	make	make	VERB
inlawrev-3343	540	28	the	the	DET
inlawrev-3343	540	29	changes	change	NOUN
inlawrev-3343	540	30	.	.	PUNCT
inlawrev-3343	541	1	see	see	VERB
inlawrev-3343	541	2	curtisswright	curtisswright	PROPN
inlawrev-3343	541	3	corp	corp	PROPN
inlawrev-3343	541	4	.	.	PROPN
inlawrev-3343	542	1	v.	v.	PROPN
inlawrev-3343	542	2	schoonejongen	schoonejongen	PROPN
inlawrev-3343	542	3	,	,	PUNCT
inlawrev-3343	542	4	514	514	NUM
inlawrev-3343	542	5	u.s	u.s	PROPN
inlawrev-3343	542	6	.	.	PROPN
inlawrev-3343	542	7	73	73	NUM
inlawrev-3343	542	8	(	(	PUNCT
inlawrev-3343	542	9	1995	1995	NUM
inlawrev-3343	542	10	)	)	PUNCT
inlawrev-3343	542	11	.	.	PUNCT
inlawrev-3343	543	1	77	77	NUM
inlawrev-3343	543	2	.	.	PUNCT
inlawrev-3343	544	1	microsoft	microsoft	PROPN
inlawrev-3343	544	2	corp	corp	PROPN
inlawrev-3343	544	3	.	.	PROPN
inlawrev-3343	545	1	i	i	PRON
inlawrev-3343	545	2	,	,	PUNCT
inlawrev-3343	545	3	97	97	NUM
inlawrev-3343	545	4	f.3d	f.3d	NUM
inlawrev-3343	545	5	1	1	NUM
inlawrev-3343	545	6	1	1	NUM
inlawrev-3343	545	7	87	87	NUM
inlawrev-3343	545	8	(	(	PUNCT
inlawrev-3343	545	9	9th	9th	ADJ
inlawrev-3343	545	10	cir	cir	NOUN
inlawrev-3343	545	11	.	.	PUNCT
inlawrev-3343	545	12	1	1	NUM
inlawrev-3343	545	13	996	996	NUM
inlawrev-3343	545	14	)	)	PUNCT
inlawrev-3343	545	15	,	,	PUNCT
inlawrev-3343	545	16	affd	affd	VERB
inlawrev-3343	545	17	on	on	ADP
inlawrev-3343	545	18	reh	reh	NOUN
inlawrev-3343	545	19	'	'	PUNCT
inlawrev-3343	545	20	g	g	PROPN
inlawrev-3343	545	21	,	,	PUNCT
inlawrev-3343	545	22	microsoft	microsoft	PROPN
inlawrev-3343	545	23	corp	corp	PROPN
inlawrev-3343	545	24	.	.	PROPN
inlawrev-3343	545	25	ii	ii	PROPN
inlawrev-3343	545	26	,	,	PUNCT
inlawrev-3343	545	27	1	1	NUM
inlawrev-3343	545	28	20	20	NUM
inlawrev-3343	545	29	f.3d	f.3d	NUM
inlawrev-3343	545	30	1006	1006	NUM
inlawrev-3343	545	31	(	(	PUNCT
inlawrev-3343	545	32	9th	9th	ADJ
inlawrev-3343	545	33	cir	cir	NOUN
inlawrev-3343	545	34	.	.	PUNCT
inlawrev-3343	545	35	1997	1997	NUM
inlawrev-3343	545	36	)	)	PUNCT
inlawrev-3343	545	37	(	(	PUNCT
inlawrev-3343	545	38	en	en	X
inlawrev-3343	545	39	banc	banc	PROPN
inlawrev-3343	545	40	)	)	PUNCT
inlawrev-3343	545	41	,	,	PUNCT
inlawrev-3343	545	42	cert	cert	NOUN
inlawrev-3343	545	43	,	,	PUNCT
inlawrev-3343	545	44	denied	deny	VERB
inlawrev-3343	545	45	,	,	PUNCT
inlawrev-3343	545	46	1	1	NUM
inlawrev-3343	545	47	18	18	NUM
inlawrev-3343	545	48	s.	s.	PROPN
inlawrev-3343	545	49	ct	ct	PROPN
inlawrev-3343	545	50	.	.	PROPN
inlawrev-3343	546	1	899	899	NUM
inlawrev-3343	546	2	(	(	PUNCT
inlawrev-3343	546	3	1998	1998	NUM
inlawrev-3343	546	4	)	)	PUNCT
inlawrev-3343	546	5	.	.	PUNCT
inlawrev-3343	547	1	78	78	NUM
inlawrev-3343	547	2	.	.	PUNCT
inlawrev-3343	548	1	inter	inter	ADJ
inlawrev-3343	548	2	-	-	ADJ
inlawrev-3343	548	3	modal	modal	ADJ
inlawrev-3343	548	4	rail	rail	NOUN
inlawrev-3343	548	5	employees	employee	NOUN
inlawrev-3343	548	6	ass'n	ass'n	PROPN
inlawrev-3343	548	7	v.	v.	PROPN
inlawrev-3343	548	8	atchison	atchison	PROPN
inlawrev-3343	548	9	,	,	PUNCT
inlawrev-3343	548	10	topeka	topeka	PROPN
inlawrev-3343	548	11	and	and	CCONJ
inlawrev-3343	548	12	santa	santa	PROPN
inlawrev-3343	548	13	fe	fe	PROPN
inlawrev-3343	548	14	ry	ry	PROPN
inlawrev-3343	548	15	.	.	PROPN
inlawrev-3343	548	16	co.	co.	PROPN
inlawrev-3343	548	17	,	,	PUNCT
inlawrev-3343	548	18	1	1	NUM
inlawrev-3343	548	19	17	17	NUM
inlawrev-3343	548	20	s.	s.	PROPN
inlawrev-3343	548	21	ct	ct	PROPN
inlawrev-3343	548	22	.	.	PROPN
inlawrev-3343	548	23	1513(1997	1513(1997	NUM
inlawrev-3343	548	24	)	)	PUNCT
inlawrev-3343	548	25	.	.	PUNCT
inlawrev-3343	549	1	1999	1999	NUM
inlawrev-3343	549	2	]	]	PUNCT
inlawrev-3343	549	3	employee	employee	NOUN
inlawrev-3343	549	4	benefits	benefit	NOUN
inlawrev-3343	549	5	problem	problem	VERB
inlawrev-3343	549	6	319	319	NUM
inlawrev-3343	549	7	il	il	PROPN
inlawrev-3343	549	8	judicial	judicial	ADJ
inlawrev-3343	549	9	responses	response	NOUN
inlawrev-3343	549	10	to	to	ADP
inlawrev-3343	549	11	contingent	contingent	VERB
inlawrev-3343	549	12	employee	employee	NOUN
inlawrev-3343	549	13	benefit	benefit	NOUN
inlawrev-3343	549	14	claims	claim	NOUN
inlawrev-3343	549	15	a.	a.	NOUN
inlawrev-3343	549	16	the	the	DET
inlawrev-3343	549	17	microsoft	microsoft	PROPN
inlawrev-3343	549	18	and	and	CCONJ
inlawrev-3343	549	19	inter	inter	ADJ
inlawrev-3343	549	20	-	-	ADJ
inlawrev-3343	549	21	modal	modal	ADJ
inlawrev-3343	549	22	rail	rail	NOUN
inlawrev-3343	549	23	employees	employee	NOUN
inlawrev-3343	550	1	ass'n	ass'n	PROPN
inlawrev-3343	550	2	cases	case	NOUN
inlawrev-3343	550	3	the	the	DET
inlawrev-3343	550	4	dispute	dispute	NOUN
inlawrev-3343	550	5	in	in	ADP
inlawrev-3343	550	6	the	the	DET
inlawrev-3343	550	7	microsoff^	microsoff^	PROPN
inlawrev-3343	550	8	cases	case	NOUN
inlawrev-3343	550	9	grew	grow	VERB
inlawrev-3343	550	10	out	out	ADP
inlawrev-3343	550	11	of	of	ADP
inlawrev-3343	550	12	microsoft	microsoft	PROPN
inlawrev-3343	550	13	's	's	PART
inlawrev-3343	550	14	utilization	utilization	NOUN
inlawrev-3343	550	15	of	of	ADP
inlawrev-3343	550	16	a	a	DET
inlawrev-3343	550	17	two	two	NUM
inlawrev-3343	550	18	-	-	PUNCT
inlawrev-3343	550	19	tier	tier	NOUN
inlawrev-3343	550	20	employment	employment	NOUN
inlawrev-3343	550	21	structure	structure	NOUN
inlawrev-3343	550	22	.	.	PUNCT
inlawrev-3343	551	1	microsoft	microsoft	PROPN
inlawrev-3343	551	2	maintained	maintain	VERB
inlawrev-3343	551	3	a	a	DET
inlawrev-3343	551	4	core	core	NOUN
inlawrev-3343	551	5	of	of	ADP
inlawrev-3343	551	6	permanent	permanent	ADJ
inlawrev-3343	551	7	employees	employee	NOUN
inlawrev-3343	551	8	who	who	PRON
inlawrev-3343	551	9	received	receive	VERB
inlawrev-3343	551	10	such	such	ADJ
inlawrev-3343	551	11	benefits	benefit	NOUN
inlawrev-3343	551	12	as	as	ADP
inlawrev-3343	551	13	paid	pay	VERB
inlawrev-3343	551	14	vacation	vacation	NOUN
inlawrev-3343	551	15	,	,	PUNCT
inlawrev-3343	551	16	sick	sick	ADJ
inlawrev-3343	551	17	leave	leave	NOUN
inlawrev-3343	551	18	,	,	PUNCT
inlawrev-3343	551	19	holidays	holiday	NOUN
inlawrev-3343	551	20	,	,	PUNCT
inlawrev-3343	551	21	short	short	ADJ
inlawrev-3343	551	22	-	-	PUNCT
inlawrev-3343	551	23	term	term	NOUN
inlawrev-3343	551	24	disability	disability	NOUN
inlawrev-3343	551	25	,	,	PUNCT
inlawrev-3343	551	26	group	group	NOUN
inlawrev-3343	551	27	health	health	NOUN
inlawrev-3343	551	28	and	and	CCONJ
inlawrev-3343	551	29	life	life	NOUN
inlawrev-3343	551	30	insurance	insurance	NOUN
inlawrev-3343	551	31	,	,	PUNCT
inlawrev-3343	551	32	stock	stock	NOUN
inlawrev-3343	551	33	options	option	NOUN
inlawrev-3343	551	34	and	and	CCONJ
inlawrev-3343	551	35	pensions	pension	NOUN
inlawrev-3343	551	36	.	.	PUNCT
inlawrev-3343	552	1	it	it	PRON
inlawrev-3343	552	2	supplemented	supplement	VERB
inlawrev-3343	552	3	its	its	PRON
inlawrev-3343	552	4	core	core	NOUN
inlawrev-3343	552	5	work	work	NOUN
inlawrev-3343	552	6	force	force	NOUN
inlawrev-3343	552	7	with	with	ADP
inlawrev-3343	552	8	a	a	DET
inlawrev-3343	552	9	separate	separate	ADJ
inlawrev-3343	552	10	group	group	NOUN
inlawrev-3343	552	11	of	of	ADP
inlawrev-3343	552	12	contract	contract	NOUN
inlawrev-3343	552	13	workers	worker	NOUN
inlawrev-3343	552	14	whom	whom	PRON
inlawrev-3343	552	15	it	it	PRON
inlawrev-3343	552	16	labeled	label	VERB
inlawrev-3343	552	17	"	"	PUNCT
inlawrev-3343	552	18	freelancers	freelancer	NOUN
inlawrev-3343	552	19	.	.	PUNCT
inlawrev-3343	552	20	"	"	PUNCT
inlawrev-3343	553	1	in	in	ADP
inlawrev-3343	553	2	contrast	contrast	NOUN
inlawrev-3343	553	3	to	to	ADP
inlawrev-3343	553	4	the	the	DET
inlawrev-3343	553	5	company	company	NOUN
inlawrev-3343	553	6	's	's	PART
inlawrev-3343	553	7	regular	regular	ADJ
inlawrev-3343	553	8	employees	employee	NOUN
inlawrev-3343	553	9	,	,	PUNCT
inlawrev-3343	553	10	microsoft	microsoft	PROPN
inlawrev-3343	553	11	's	's	PART
inlawrev-3343	553	12	freelancers	freelancer	NOUN
inlawrev-3343	553	13	did	do	AUX
inlawrev-3343	553	14	not	not	PART
inlawrev-3343	553	15	receive	receive	VERB
inlawrev-3343	553	16	any	any	DET
inlawrev-3343	553	17	company	company	NOUN
inlawrev-3343	553	18	-	-	PUNCT
inlawrev-3343	553	19	provided	provide	VERB
inlawrev-3343	553	20	benefits.^^	benefits.^^	NOUN
inlawrev-3343	553	21	microsoft	microsoft	PROPN
inlawrev-3343	553	22	attempted	attempt	VERB
inlawrev-3343	553	23	to	to	PART
inlawrev-3343	553	24	maintain	maintain	VERB
inlawrev-3343	553	25	a	a	DET
inlawrev-3343	553	26	distinction	distinction	NOUN
inlawrev-3343	553	27	between	between	ADP
inlawrev-3343	553	28	its	its	PRON
inlawrev-3343	553	29	core	core	NOUN
inlawrev-3343	553	30	employee	employee	NOUN
inlawrev-3343	553	31	staff	staff	NOUN
inlawrev-3343	553	32	and	and	CCONJ
inlawrev-3343	553	33	the	the	DET
inlawrev-3343	553	34	freelance	freelance	NOUN
inlawrev-3343	553	35	work	work	NOUN
inlawrev-3343	553	36	force	force	NOUN
inlawrev-3343	553	37	,	,	PUNCT
inlawrev-3343	553	38	even	even	ADV
inlawrev-3343	553	39	though	though	SCONJ
inlawrev-3343	553	40	freelancer	freelancer	ADJ
inlawrev-3343	553	41	work	work	NOUN
inlawrev-3343	553	42	functions	function	NOUN
inlawrev-3343	553	43	were	be	AUX
inlawrev-3343	553	44	fiilly	fiilly	ADV
inlawrev-3343	553	45	integrated	integrate	VERB
inlawrev-3343	553	46	with	with	ADP
inlawrev-3343	553	47	those	those	PRON
inlawrev-3343	553	48	of	of	ADP
inlawrev-3343	553	49	the	the	DET
inlawrev-3343	553	50	company	company	NOUN
inlawrev-3343	553	51	's	's	PART
inlawrev-3343	553	52	regular	regular	ADJ
inlawrev-3343	553	53	workers.^	workers.^	NOUN
inlawrev-3343	553	54	*	*	PUNCT
inlawrev-3343	553	55	for	for	ADP
inlawrev-3343	553	56	example	example	NOUN
inlawrev-3343	553	57	,	,	PUNCT
inlawrev-3343	553	58	the	the	DET
inlawrev-3343	553	59	freelancers	freelancer	NOUN
inlawrev-3343	553	60	wore	wear	VERB
inlawrev-3343	553	61	different	different	ADJ
inlawrev-3343	553	62	color	color	NOUN
inlawrev-3343	553	63	badges	badge	NOUN
inlawrev-3343	553	64	,	,	PUNCT
inlawrev-3343	553	65	had	have	VERB
inlawrev-3343	553	66	different	different	ADJ
inlawrev-3343	553	67	electronic	electronic	ADJ
inlawrev-3343	553	68	mail	mail	NOUN
inlawrev-3343	553	69	addresses	address	NOUN
inlawrev-3343	553	70	,	,	PUNCT
inlawrev-3343	553	71	were	be	AUX
inlawrev-3343	553	72	given	give	VERB
inlawrev-3343	553	73	a	a	DET
inlawrev-3343	553	74	less	less	ADV
inlawrev-3343	553	75	formal	formal	ADJ
inlawrev-3343	553	76	orientation	orientation	NOUN
inlawrev-3343	553	77	and	and	CCONJ
inlawrev-3343	553	78	were	be	AUX
inlawrev-3343	553	79	not	not	PART
inlawrev-3343	553	80	invited	invite	VERB
inlawrev-3343	553	81	to	to	ADP
inlawrev-3343	553	82	official	official	ADJ
inlawrev-3343	553	83	company	company	NOUN
inlawrev-3343	553	84	functions	function	NOUN
inlawrev-3343	553	85	.	.	PUNCT
inlawrev-3343	554	1	moreover	moreover	ADV
inlawrev-3343	554	2	,	,	PUNCT
inlawrev-3343	554	3	after	after	ADP
inlawrev-3343	554	4	submitting	submit	VERB
inlawrev-3343	554	5	invoices	invoice	NOUN
inlawrev-3343	554	6	for	for	ADP
inlawrev-3343	554	7	services	service	NOUN
inlawrev-3343	554	8	,	,	PUNCT
inlawrev-3343	554	9	they	they	PRON
inlawrev-3343	554	10	were	be	AUX
inlawrev-3343	554	11	paid	pay	VERB
inlawrev-3343	554	12	through	through	ADP
inlawrev-3343	554	13	the	the	DET
inlawrev-3343	554	14	accounts	account	NOUN
inlawrev-3343	554	15	receivable	receivable	ADJ
inlawrev-3343	554	16	department	department	NOUN
inlawrev-3343	554	17	without	without	ADP
inlawrev-3343	554	18	any	any	DET
inlawrev-3343	554	19	deductions	deduction	NOUN
inlawrev-3343	554	20	for	for	ADP
inlawrev-3343	554	21	withholding	withholding	NOUN
inlawrev-3343	554	22	and	and	CCONJ
inlawrev-3343	554	23	employment	employment	NOUN
inlawrev-3343	554	24	taxes	taxis	NOUN
inlawrev-3343	554	25	,	,	PUNCT
inlawrev-3343	554	26	as	as	SCONJ
inlawrev-3343	554	27	compared	compare	VERB
inlawrev-3343	554	28	to	to	ADP
inlawrev-3343	554	29	microsoft	microsoft	PROPN
inlawrev-3343	554	30	's	's	PART
inlawrev-3343	554	31	traditional	traditional	ADJ
inlawrev-3343	554	32	employees	employee	NOUN
inlawrev-3343	554	33	who	who	PRON
inlawrev-3343	554	34	received	receive	VERB
inlawrev-3343	554	35	their	their	PRON
inlawrev-3343	554	36	paychecks	paycheck	NOUN
inlawrev-3343	554	37	from	from	ADP
inlawrev-3343	554	38	the	the	DET
inlawrev-3343	554	39	payroll	payroll	NOUN
inlawrev-3343	554	40	department	department	NOUN
inlawrev-3343	554	41	after	after	SCONJ
inlawrev-3343	554	42	all	all	DET
inlawrev-3343	554	43	such	such	ADJ
inlawrev-3343	554	44	deductions	deduction	NOUN
inlawrev-3343	554	45	had	have	AUX
inlawrev-3343	554	46	been	be	AUX
inlawrev-3343	554	47	made.^^	made.^^	NOUN
inlawrev-3343	554	48	finally	finally	ADV
inlawrev-3343	554	49	,	,	PUNCT
inlawrev-3343	554	50	when	when	SCONJ
inlawrev-3343	554	51	hired	hire	VERB
inlawrev-3343	554	52	,	,	PUNCT
inlawrev-3343	554	53	the	the	DET
inlawrev-3343	554	54	freelancers	freelancer	NOUN
inlawrev-3343	554	55	were	be	AUX
inlawrev-3343	554	56	specifically	specifically	ADV
inlawrev-3343	554	57	informed	inform	VERB
inlawrev-3343	554	58	that	that	SCONJ
inlawrev-3343	554	59	they	they	PRON
inlawrev-3343	554	60	were	be	AUX
inlawrev-3343	554	61	not	not	PART
inlawrev-3343	554	62	employees	employee	NOUN
inlawrev-3343	554	63	and	and	CCONJ
inlawrev-3343	554	64	would	would	AUX
inlawrev-3343	554	65	receive	receive	VERB
inlawrev-3343	554	66	no	no	DET
inlawrev-3343	554	67	benefits	benefit	NOUN
inlawrev-3343	554	68	.	.	PUNCT
inlawrev-3343	555	1	they	they	PRON
inlawrev-3343	555	2	were	be	AUX
inlawrev-3343	555	3	required	require	VERB
inlawrev-3343	555	4	to	to	PART
inlawrev-3343	555	5	sign	sign	VERB
inlawrev-3343	555	6	an	an	DET
inlawrev-3343	555	7	agreement	agreement	NOUN
inlawrev-3343	555	8	which	which	PRON
inlawrev-3343	555	9	included	include	VERB
inlawrev-3343	555	10	the	the	DET
inlawrev-3343	555	11	statement	statement	NOUN
inlawrev-3343	555	12	that	that	SCONJ
inlawrev-3343	555	13	"	"	PUNCT
inlawrev-3343	555	14	as	as	ADP
inlawrev-3343	555	15	an	an	DET
inlawrev-3343	555	16	independent	independent	ADJ
inlawrev-3343	555	17	contractor	contractor	NOUN
inlawrev-3343	555	18	to	to	ADP
inlawrev-3343	555	19	microsoft	microsoft	PROPN
inlawrev-3343	555	20	,	,	PUNCT
inlawrev-3343	555	21	you	you	PRON
inlawrev-3343	555	22	are	be	AUX
inlawrev-3343	555	23	self	self	NOUN
inlawrev-3343	555	24	employed	employ	VERB
inlawrev-3343	555	25	and	and	CCONJ
inlawrev-3343	555	26	are	be	AUX
inlawrev-3343	555	27	responsible	responsible	ADJ
inlawrev-3343	555	28	to	to	PART
inlawrev-3343	555	29	pay	pay	VERB
inlawrev-3343	555	30	all	all	DET
inlawrev-3343	555	31	your	your	PRON
inlawrev-3343	555	32	own	own	ADJ
inlawrev-3343	555	33	insurance	insurance	NOUN
inlawrev-3343	555	34	and	and	CCONJ
inlawrev-3343	555	35	benefits	benefit	NOUN
inlawrev-3343	555	36	.	.	PUNCT
inlawrev-3343	556	1	"^^	"^^	PROPN
inlawrev-3343	556	2	microsoft	microsoft	PROPN
inlawrev-3343	556	3	's	's	PART
inlawrev-3343	556	4	work	work	NOUN
inlawrev-3343	556	5	force	force	NOUN
inlawrev-3343	556	6	structure	structure	NOUN
inlawrev-3343	556	7	first	first	ADV
inlawrev-3343	556	8	ran	run	VERB
inlawrev-3343	556	9	into	into	ADP
inlawrev-3343	556	10	difficulty	difficulty	NOUN
inlawrev-3343	556	11	when	when	SCONJ
inlawrev-3343	556	12	it	it	PRON
inlawrev-3343	556	13	was	be	AUX
inlawrev-3343	556	14	audited	audit	VERB
inlawrev-3343	556	15	by	by	ADP
inlawrev-3343	556	16	the	the	DET
inlawrev-3343	556	17	internal	internal	ADJ
inlawrev-3343	556	18	revenue	revenue	NOUN
inlawrev-3343	556	19	service	service	NOUN
inlawrev-3343	556	20	(	(	PUNCT
inlawrev-3343	556	21	"	"	PUNCT
inlawrev-3343	556	22	irs	irs	PROPN
inlawrev-3343	556	23	"	"	PUNCT
inlawrev-3343	556	24	)	)	PUNCT
inlawrev-3343	556	25	.	.	PUNCT
inlawrev-3343	557	1	using	use	VERB
inlawrev-3343	557	2	common	common	ADJ
inlawrev-3343	557	3	law	law	NOUN
inlawrev-3343	557	4	standards	standard	NOUN
inlawrev-3343	557	5	,	,	PUNCT
inlawrev-3343	557	6	the	the	DET
inlawrev-3343	557	7	irs	irs	PROPN
inlawrev-3343	557	8	concluded	conclude	VERB
inlawrev-3343	557	9	that	that	SCONJ
inlawrev-3343	557	10	the	the	DET
inlawrev-3343	557	11	freelancers	freelancer	NOUN
inlawrev-3343	557	12	were	be	AUX
inlawrev-3343	557	13	employees	employee	NOUN
inlawrev-3343	557	14	for	for	ADP
inlawrev-3343	557	15	purposes	purpose	NOUN
inlawrev-3343	557	16	of	of	ADP
inlawrev-3343	557	17	withholding	withholding	NOUN
inlawrev-3343	557	18	and	and	CCONJ
inlawrev-3343	557	19	employment	employment	NOUN
inlawrev-3343	557	20	taxes.^	taxes.^	NOUN
inlawrev-3343	557	21	"	"	PUNCT
inlawrev-3343	557	22	*	*	PUNCT
inlawrev-3343	557	23	microsoft	microsoft	PROPN
inlawrev-3343	557	24	paid	pay	VERB
inlawrev-3343	557	25	the	the	DET
inlawrev-3343	557	26	required	require	VERB
inlawrev-3343	557	27	taxes	taxis	NOUN
inlawrev-3343	557	28	and	and	CCONJ
inlawrev-3343	557	29	issued	issue	VERB
inlawrev-3343	557	30	retroactive	retroactive	ADJ
inlawrev-3343	557	31	w2	w2	NOUN
inlawrev-3343	557	32	forms	form	NOUN
inlawrev-3343	557	33	to	to	ADP
inlawrev-3343	557	34	the	the	DET
inlawrev-3343	557	35	freelancers,^^	freelancers,^^	NOUN
inlawrev-3343	557	36	but	but	CCONJ
inlawrev-3343	557	37	then	then	ADV
inlawrev-3343	557	38	restructured	restructure	VERB
inlawrev-3343	557	39	the	the	DET
inlawrev-3343	557	40	relationship	relationship	NOUN
inlawrev-3343	557	41	in	in	ADP
inlawrev-3343	557	42	an	an	DET
inlawrev-3343	557	43	attempt	attempt	NOUN
inlawrev-3343	557	44	to	to	PART
inlawrev-3343	557	45	avoid	avoid	VERB
inlawrev-3343	557	46	comparable	comparable	ADJ
inlawrev-3343	557	47	problems	problem	NOUN
inlawrev-3343	557	48	in	in	ADP
inlawrev-3343	557	49	the	the	DET
inlawrev-3343	557	50	fiiture	fiiture	NOUN
inlawrev-3343	557	51	.	.	PUNCT
inlawrev-3343	558	1	it	it	PRON
inlawrev-3343	558	2	did	do	VERB
inlawrev-3343	558	3	this	this	PRON
inlawrev-3343	558	4	by	by	ADP
inlawrev-3343	558	5	requiring	require	VERB
inlawrev-3343	558	6	the	the	DET
inlawrev-3343	558	7	freelancers	freelancer	NOUN
inlawrev-3343	558	8	to	to	PART
inlawrev-3343	558	9	enter	enter	VERB
inlawrev-3343	558	10	into	into	ADP
inlawrev-3343	558	11	a	a	DET
inlawrev-3343	558	12	relationship	relationship	NOUN
inlawrev-3343	558	13	with	with	ADP
inlawrev-3343	558	14	a	a	DET
inlawrev-3343	558	15	temporary	temporary	ADJ
inlawrev-3343	558	16	employment	employment	NOUN
inlawrev-3343	558	17	agency	agency	NOUN
inlawrev-3343	558	18	which	which	PRON
inlawrev-3343	558	19	would	would	AUX
inlawrev-3343	558	20	administer	administer	VERB
inlawrev-3343	558	21	federal	federal	ADJ
inlawrev-3343	558	22	income	income	NOUN
inlawrev-3343	558	23	tax	tax	NOUN
inlawrev-3343	558	24	withholding	withholding	NOUN
inlawrev-3343	558	25	and	and	CCONJ
inlawrev-3343	558	26	pay	pay	VERB
inlawrev-3343	558	27	all	all	DET
inlawrev-3343	558	28	employment	employment	NOUN
inlawrev-3343	558	29	79	79	NUM
inlawrev-3343	558	30	.	.	PUNCT
inlawrev-3343	559	1	microsoft	microsoft	PROPN
inlawrev-3343	559	2	corp	corp	PROPN
inlawrev-3343	559	3	.	.	PROPN
inlawrev-3343	560	1	i	i	PRON
inlawrev-3343	560	2	,	,	PUNCT
inlawrev-3343	560	3	97	97	NUM
inlawrev-3343	560	4	f.3d	f.3d	NUM
inlawrev-3343	560	5	1	1	NUM
inlawrev-3343	560	6	187	187	NUM
inlawrev-3343	560	7	(	(	PUNCT
inlawrev-3343	560	8	9th	9th	ADJ
inlawrev-3343	560	9	cir	cir	NOUN
inlawrev-3343	560	10	.	.	PUNCT
inlawrev-3343	560	11	1996	1996	NUM
inlawrev-3343	560	12	)	)	PUNCT
inlawrev-3343	560	13	.	.	PUNCT
inlawrev-3343	561	1	the	the	DET
inlawrev-3343	561	2	basic	basic	ADJ
inlawrev-3343	561	3	analysis	analysis	NOUN
inlawrev-3343	561	4	of	of	ADP
inlawrev-3343	561	5	the	the	DET
inlawrev-3343	561	6	panel	panel	NOUN
inlawrev-3343	561	7	opinion	opinion	NOUN
inlawrev-3343	561	8	was	be	AUX
inlawrev-3343	561	9	affirmed	affirm	VERB
inlawrev-3343	561	10	in	in	ADP
inlawrev-3343	561	11	the	the	DET
inlawrev-3343	561	12	en	en	PROPN
inlawrev-3343	561	13	banc	banc	PROPN
inlawrev-3343	561	14	ninth	ninth	ADJ
inlawrev-3343	561	15	circuit	circuit	PROPN
inlawrev-3343	561	16	ruling	ruling	NOUN
inlawrev-3343	561	17	,	,	PUNCT
inlawrev-3343	561	18	although	although	SCONJ
inlawrev-3343	561	19	the	the	DET
inlawrev-3343	561	20	case	case	NOUN
inlawrev-3343	561	21	was	be	AUX
inlawrev-3343	561	22	remanded	remand	VERB
inlawrev-3343	561	23	to	to	ADP
inlawrev-3343	561	24	the	the	DET
inlawrev-3343	561	25	benefits	benefit	NOUN
inlawrev-3343	561	26	plan	plan	VERB
inlawrev-3343	561	27	administrator	administrator	NOUN
inlawrev-3343	561	28	for	for	ADP
inlawrev-3343	561	29	consideration	consideration	NOUN
inlawrev-3343	561	30	of	of	ADP
inlawrev-3343	561	31	the	the	DET
inlawrev-3343	561	32	microsoft	microsoft	PROPN
inlawrev-3343	561	33	theory	theory	NOUN
inlawrev-3343	561	34	which	which	PRON
inlawrev-3343	561	35	had	have	AUX
inlawrev-3343	561	36	not	not	PART
inlawrev-3343	561	37	previously	previously	ADV
inlawrev-3343	561	38	been	be	AUX
inlawrev-3343	561	39	presented	present	VERB
inlawrev-3343	561	40	at	at	ADP
inlawrev-3343	561	41	that	that	DET
inlawrev-3343	561	42	level	level	NOUN
inlawrev-3343	561	43	.	.	PUNCT
inlawrev-3343	562	1	microsoft	microsoft	PROPN
inlawrev-3343	562	2	corp	corp	PROPN
inlawrev-3343	562	3	.	.	PROPN
inlawrev-3343	562	4	ii	ii	PROPN
inlawrev-3343	562	5	,	,	PUNCT
inlawrev-3343	562	6	120	120	NUM
inlawrev-3343	562	7	f.3d	f.3d	NUM
inlawrev-3343	562	8	1	1	NUM
inlawrev-3343	562	9	106	106	NUM
inlawrev-3343	562	10	,	,	PUNCT
inlawrev-3343	562	11	1015	1015	NUM
inlawrev-3343	562	12	(	(	PUNCT
inlawrev-3343	562	13	9th	9th	ADJ
inlawrev-3343	562	14	cir	cir	NOUN
inlawrev-3343	562	15	.	.	PUNCT
inlawrev-3343	562	16	1997	1997	NUM
inlawrev-3343	562	17	)	)	PUNCT
inlawrev-3343	562	18	(	(	PUNCT
inlawrev-3343	562	19	en	en	X
inlawrev-3343	562	20	banc	banc	PROPN
inlawrev-3343	562	21	)	)	PUNCT
inlawrev-3343	562	22	.	.	PUNCT
inlawrev-3343	563	1	80	80	NUM
inlawrev-3343	563	2	.	.	PUNCT
inlawrev-3343	564	1	microsoft	microsoft	PROPN
inlawrev-3343	564	2	corp	corp	PROPN
inlawrev-3343	564	3	.	.	PROPN
inlawrev-3343	564	4	/	/	PUNCT
inlawrev-3343	564	5	,	,	PUNCT
inlawrev-3343	564	6	97	97	NUM
inlawrev-3343	564	7	f.3d	f.3d	NUM
inlawrev-3343	564	8	at	at	ADP
inlawrev-3343	564	9	11	11	NUM
inlawrev-3343	564	10	89	89	NUM
inlawrev-3343	564	11	-	-	SYM
inlawrev-3343	564	12	90	90	NUM
inlawrev-3343	564	13	.	.	PUNCT
inlawrev-3343	564	14	81	81	NUM
inlawrev-3343	564	15	.	.	PUNCT
inlawrev-3343	565	1	seeid.2x\\90	seeid.2x\\90	PROPN
inlawrev-3343	565	2	.	.	PUNCT
inlawrev-3343	566	1	82	82	NUM
inlawrev-3343	566	2	.	.	PUNCT
inlawrev-3343	567	1	see	see	VERB
inlawrev-3343	567	2	i	i	PRON
inlawrev-3343	567	3	d.	d.	PROPN
inlawrev-3343	567	4	the	the	DET
inlawrev-3343	567	5	freelancers	freelancer	NOUN
inlawrev-3343	567	6	would	would	AUX
inlawrev-3343	567	7	document	document	VERB
inlawrev-3343	567	8	their	their	PRON
inlawrev-3343	567	9	hours	hour	NOUN
inlawrev-3343	567	10	and	and	CCONJ
inlawrev-3343	567	11	the	the	DET
inlawrev-3343	567	12	projects	project	NOUN
inlawrev-3343	567	13	on	on	ADP
inlawrev-3343	567	14	which	which	PRON
inlawrev-3343	567	15	they	they	PRON
inlawrev-3343	567	16	worked	work	VERB
inlawrev-3343	567	17	in	in	ADP
inlawrev-3343	567	18	the	the	DET
inlawrev-3343	567	19	invoices	invoice	NOUN
inlawrev-3343	567	20	they	they	PRON
inlawrev-3343	567	21	submitted	submit	VERB
inlawrev-3343	567	22	.	.	PUNCT
inlawrev-3343	568	1	they	they	PRON
inlawrev-3343	568	2	were	be	AUX
inlawrev-3343	568	3	paid	pay	VERB
inlawrev-3343	568	4	in	in	ADP
inlawrev-3343	568	5	much	much	ADV
inlawrev-3343	568	6	the	the	DET
inlawrev-3343	568	7	same	same	ADJ
inlawrev-3343	568	8	manner	manner	NOUN
inlawrev-3343	568	9	that	that	PRON
inlawrev-3343	568	10	a	a	DET
inlawrev-3343	568	11	contractor	contractor	NOUN
inlawrev-3343	568	12	providing	provide	VERB
inlawrev-3343	568	13	supplies	supply	NOUN
inlawrev-3343	568	14	to	to	ADP
inlawrev-3343	568	15	microsoft	microsoft	PROPN
inlawrev-3343	568	16	would	would	AUX
inlawrev-3343	568	17	have	have	AUX
inlawrev-3343	568	18	been	be	AUX
inlawrev-3343	568	19	paid	pay	VERB
inlawrev-3343	568	20	.	.	PUNCT
inlawrev-3343	569	1	see	see	VERB
inlawrev-3343	569	2	i	i	PRON
inlawrev-3343	569	3	d.	d.	PROPN
inlawrev-3343	569	4	83	83	NUM
inlawrev-3343	569	5	.	.	PUNCT
inlawrev-3343	570	1	i	i	PRON
inlawrev-3343	570	2	d	d	PROPN
inlawrev-3343	570	3	84	84	NUM
inlawrev-3343	570	4	.	.	PUNCT
inlawrev-3343	571	1	see	see	VERB
inlawrev-3343	571	2	i	i	PRON
inlawrev-3343	571	3	d.	d.	PROPN
inlawrev-3343	571	4	85	85	NUM
inlawrev-3343	571	5	.	.	PUNCT
inlawrev-3343	572	1	seeid2x\\90	seeid2x\\90	NOUN
inlawrev-3343	572	2	-	-	SYM
inlawrev-3343	572	3	9\.	9\.	NUM
inlawrev-3343	572	4	320	320	NUM
inlawrev-3343	572	5	indiana	indiana	NOUN
inlawrev-3343	572	6	law	law	NOUN
inlawrev-3343	572	7	review	review	NOUN
inlawrev-3343	573	1	[	[	X
inlawrev-3343	573	2	vol	vol	NOUN
inlawrev-3343	573	3	.	.	PUNCT
inlawrev-3343	574	1	32:301	32:301	NUM
inlawrev-3343	574	2	taxes.^^	taxes.^^	PUNCT
inlawrev-3343	574	3	a	a	DET
inlawrev-3343	574	4	number	number	NOUN
inlawrev-3343	574	5	offormer	offormer	ADJ
inlawrev-3343	574	6	freelancers	freelancer	NOUN
inlawrev-3343	574	7	then	then	ADV
inlawrev-3343	574	8	sought	seek	VERB
inlawrev-3343	574	9	various	various	ADJ
inlawrev-3343	574	10	company	company	NOUN
inlawrev-3343	574	11	benefits	benefit	NOUN
inlawrev-3343	574	12	,	,	PUNCT
inlawrev-3343	574	13	which	which	PRON
inlawrev-3343	574	14	microsoft	microsoft	PROPN
inlawrev-3343	574	15	's	's	PART
inlawrev-3343	574	16	benefits	benefit	NOUN
inlawrev-3343	574	17	plan	plan	VERB
inlawrev-3343	574	18	administrator	administrator	NOUN
inlawrev-3343	574	19	denied.^^	denied.^^	PUNCT
inlawrev-3343	575	1	the	the	DET
inlawrev-3343	575	2	plaintiffs	plaintiff	NOUN
inlawrev-3343	575	3	did	do	AUX
inlawrev-3343	575	4	not	not	PART
inlawrev-3343	575	5	pursue	pursue	VERB
inlawrev-3343	575	6	their	their	PRON
inlawrev-3343	575	7	claims	claim	NOUN
inlawrev-3343	575	8	for	for	ADP
inlawrev-3343	575	9	such	such	ADJ
inlawrev-3343	575	10	benefits	benefit	NOUN
inlawrev-3343	575	11	as	as	ADP
inlawrev-3343	575	12	vacation	vacation	NOUN
inlawrev-3343	575	13	,	,	PUNCT
inlawrev-3343	575	14	sick	sick	ADJ
inlawrev-3343	575	15	leave	leave	NOUN
inlawrev-3343	575	16	,	,	PUNCT
inlawrev-3343	575	17	holidays	holiday	NOUN
inlawrev-3343	575	18	,	,	PUNCT
inlawrev-3343	575	19	and	and	CCONJ
inlawrev-3343	575	20	short	short	ADJ
inlawrev-3343	575	21	-	-	PUNCT
inlawrev-3343	575	22	term	term	NOUN
inlawrev-3343	575	23	disability	disability	NOUN
inlawrev-3343	575	24	,	,	PUNCT
inlawrev-3343	575	25	but	but	CCONJ
inlawrev-3343	575	26	they	they	PRON
inlawrev-3343	575	27	did	do	AUX
inlawrev-3343	575	28	pursue	pursue	VERB
inlawrev-3343	575	29	claims	claim	NOUN
inlawrev-3343	575	30	challenging	challenge	VERB
inlawrev-3343	575	31	the	the	DET
inlawrev-3343	575	32	denial	denial	NOUN
inlawrev-3343	575	33	of	of	ADP
inlawrev-3343	575	34	two	two	NUM
inlawrev-3343	575	35	specific	specific	ADJ
inlawrev-3343	575	36	benefits	benefit	NOUN
inlawrev-3343	575	37	,	,	PUNCT
inlawrev-3343	575	38	the	the	DET
inlawrev-3343	575	39	microsoft	microsoft	PROPN
inlawrev-3343	575	40	deferred	defer	VERB
inlawrev-3343	575	41	salary	salary	NOUN
inlawrev-3343	575	42	plan	plan	NOUN
inlawrev-3343	575	43	to	to	PART
inlawrev-3343	575	44	which	which	PRON
inlawrev-3343	575	45	the	the	DET
inlawrev-3343	575	46	company	company	NOUN
inlawrev-3343	575	47	contributed	contribute	VERB
inlawrev-3343	575	48	50	50	NUM
inlawrev-3343	575	49	%	%	NOUN
inlawrev-3343	575	50	up	up	ADP
inlawrev-3343	575	51	to	to	ADP
inlawrev-3343	575	52	a	a	DET
inlawrev-3343	575	53	maximum	maximum	NOUN
inlawrev-3343	575	54	and	and	CCONJ
inlawrev-3343	575	55	the	the	DET
inlawrev-3343	575	56	employee	employee	NOUN
inlawrev-3343	575	57	stock	stock	NOUN
inlawrev-3343	575	58	purchase	purchase	NOUN
inlawrev-3343	575	59	plan	plan	NOUN
inlawrev-3343	575	60	that	that	PRON
inlawrev-3343	575	61	allowed	allow	VERB
inlawrev-3343	575	62	employees	employee	NOUN
inlawrev-3343	575	63	to	to	PART
inlawrev-3343	575	64	purchase	purchase	VERB
inlawrev-3343	575	65	company	company	NOUN
inlawrev-3343	575	66	stock	stock	NOUN
inlawrev-3343	575	67	at	at	ADP
inlawrev-3343	575	68	a	a	DET
inlawrev-3343	575	69	reduced	reduced	ADJ
inlawrev-3343	575	70	price	price	NOUN
inlawrev-3343	575	71	,	,	PUNCT
inlawrev-3343	575	72	up	up	ADP
inlawrev-3343	575	73	to	to	ADP
inlawrev-3343	575	74	a	a	DET
inlawrev-3343	575	75	specified	specify	VERB
inlawrev-3343	575	76	limit.^^	limit.^^	PUNCT
inlawrev-3343	575	77	the	the	DET
inlawrev-3343	575	78	parties	party	NOUN
inlawrev-3343	575	79	agreed	agree	VERB
inlawrev-3343	575	80	that	that	SCONJ
inlawrev-3343	575	81	the	the	DET
inlawrev-3343	575	82	deferred	defer	VERB
inlawrev-3343	575	83	compensation	compensation	NOUN
inlawrev-3343	575	84	plan	plan	NOUN
inlawrev-3343	575	85	was	be	AUX
inlawrev-3343	575	86	a	a	DET
inlawrev-3343	575	87	welfare	welfare	NOUN
inlawrev-3343	575	88	benefit	benefit	NOUN
inlawrev-3343	575	89	plan	plan	NOUN
inlawrev-3343	575	90	covered	cover	VERB
inlawrev-3343	575	91	by	by	ADP
inlawrev-3343	575	92	erisa	erisa	NOUN
inlawrev-3343	575	93	,	,	PUNCT
inlawrev-3343	575	94	and	and	CCONJ
inlawrev-3343	575	95	that	that	SCONJ
inlawrev-3343	575	96	the	the	DET
inlawrev-3343	575	97	plaintiffs	plaintiff	NOUN
inlawrev-3343	575	98	'	'	PART
inlawrev-3343	575	99	eligibility	eligibility	NOUN
inlawrev-3343	575	100	to	to	PART
inlawrev-3343	575	101	participate	participate	VERB
inlawrev-3343	575	102	was	be	AUX
inlawrev-3343	575	103	governed	govern	VERB
inlawrev-3343	575	104	by	by	ADP
inlawrev-3343	575	105	federal	federal	ADJ
inlawrev-3343	575	106	law.^^	law.^^	PROPN
inlawrev-3343	576	1	the	the	DET
inlawrev-3343	576	2	plan	plan	NOUN
inlawrev-3343	576	3	's	's	PART
inlawrev-3343	576	4	eligibility	eligibility	NOUN
inlawrev-3343	576	5	rules	rule	NOUN
inlawrev-3343	576	6	provided	provide	VERB
inlawrev-3343	576	7	that	that	SCONJ
inlawrev-3343	576	8	each	each	DET
inlawrev-3343	576	9	"	"	PUNCT
inlawrev-3343	576	10	employee	employee	NOUN
inlawrev-3343	576	11	"	"	PUNCT
inlawrev-3343	576	12	over	over	ADP
inlawrev-3343	576	13	eighteen	eighteen	NUM
inlawrev-3343	576	14	years	year	NOUN
inlawrev-3343	576	15	of	of	ADP
inlawrev-3343	576	16	age	age	NOUN
inlawrev-3343	576	17	with	with	ADP
inlawrev-3343	576	18	more	more	ADJ
inlawrev-3343	576	19	than	than	ADP
inlawrev-3343	576	20	six	six	NUM
inlawrev-3343	576	21	months	month	NOUN
inlawrev-3343	576	22	of	of	ADP
inlawrev-3343	576	23	service	service	NOUN
inlawrev-3343	576	24	could	could	AUX
inlawrev-3343	576	25	participate	participate	VERB
inlawrev-3343	576	26	,	,	PUNCT
inlawrev-3343	576	27	and	and	CCONJ
inlawrev-3343	576	28	went	go	VERB
inlawrev-3343	576	29	on	on	ADP
inlawrev-3343	576	30	to	to	PART
inlawrev-3343	576	31	define	define	VERB
inlawrev-3343	576	32	the	the	DET
inlawrev-3343	576	33	word	word	NOUN
inlawrev-3343	576	34	employee	employee	NOUN
inlawrev-3343	576	35	as	as	ADP
inlawrev-3343	576	36	meaning	mean	VERB
inlawrev-3343	576	37	"	"	PUNCT
inlawrev-3343	576	38	any	any	DET
inlawrev-3343	576	39	common	common	ADJ
inlawrev-3343	576	40	law	law	NOUN
inlawrev-3343	576	41	employee	employee	NOUN
inlawrev-3343	576	42	who	who	PRON
inlawrev-3343	576	43	receives	receive	VERB
inlawrev-3343	576	44	remuneration	remuneration	NOUN
inlawrev-3343	576	45	for	for	ADP
inlawrev-3343	576	46	personal	personal	ADJ
inlawrev-3343	576	47	services	service	NOUN
inlawrev-3343	576	48	rendered	render	VERB
inlawrev-3343	576	49	to	to	ADP
inlawrev-3343	576	50	the	the	DET
inlawrev-3343	576	51	employer	employer	NOUN
inlawrev-3343	576	52	and	and	CCONJ
inlawrev-3343	576	53	who	who	PRON
inlawrev-3343	576	54	was	be	AUX
inlawrev-3343	576	55	on	on	ADP
inlawrev-3343	576	56	the	the	DET
inlawrev-3343	576	57	united	united	PROPN
inlawrev-3343	576	58	states	states	PROPN
inlawrev-3343	576	59	payroll	payroll	NOUN
inlawrev-3343	576	60	of	of	ADP
inlawrev-3343	576	61	the	the	DET
inlawrev-3343	576	62	employer	employer	NOUN
inlawrev-3343	576	63	.	.	PUNCT
inlawrev-3343	577	1	"^^	"^^	PROPN
inlawrev-3343	577	2	the	the	DET
inlawrev-3343	577	3	company	company	NOUN
inlawrev-3343	577	4	did	do	AUX
inlawrev-3343	577	5	not	not	PART
inlawrev-3343	577	6	dispute	dispute	VERB
inlawrev-3343	577	7	the	the	DET
inlawrev-3343	577	8	plaintiffs	plaintiff	NOUN
inlawrev-3343	577	9	'	'	PART
inlawrev-3343	577	10	satisfaction	satisfaction	NOUN
inlawrev-3343	577	11	of	of	ADP
inlawrev-3343	577	12	all	all	PRON
inlawrev-3343	577	13	but	but	SCONJ
inlawrev-3343	577	14	one	one	NUM
inlawrev-3343	577	15	of	of	ADP
inlawrev-3343	577	16	the	the	DET
inlawrev-3343	577	17	eligibility	eligibility	NOUN
inlawrev-3343	577	18	criteria	criterion	NOUN
inlawrev-3343	577	19	,	,	PUNCT
inlawrev-3343	577	20	including	include	VERB
inlawrev-3343	577	21	the	the	DET
inlawrev-3343	577	22	fact	fact	NOUN
inlawrev-3343	577	23	that	that	SCONJ
inlawrev-3343	577	24	the	the	DET
inlawrev-3343	577	25	plaintiffs	plaintiff	NOUN
inlawrev-3343	577	26	were	be	AUX
inlawrev-3343	577	27	common	common	ADJ
inlawrev-3343	577	28	law	law	NOUN
inlawrev-3343	577	29	employees	employee	NOUN
inlawrev-3343	577	30	.	.	PUNCT
inlawrev-3343	578	1	the	the	DET
inlawrev-3343	578	2	only	only	ADJ
inlawrev-3343	578	3	contested	contest	VERB
inlawrev-3343	578	4	issue	issue	NOUN
inlawrev-3343	578	5	was	be	AUX
inlawrev-3343	578	6	the	the	DET
inlawrev-3343	578	7	question	question	NOUN
inlawrev-3343	578	8	ofwhether	ofwhether	ADP
inlawrev-3343	578	9	the	the	DET
inlawrev-3343	578	10	freelancers	freelancer	NOUN
inlawrev-3343	578	11	were	be	AUX
inlawrev-3343	578	12	on	on	ADP
inlawrev-3343	578	13	microsoft	microsoft	PROPN
inlawrev-3343	578	14	's	's	PART
inlawrev-3343	578	15	u.s	u.s	PROPN
inlawrev-3343	578	16	.	.	PROPN
inlawrev-3343	578	17	payroll	payroll	NOUN
inlawrev-3343	578	18	.	.	PUNCT
inlawrev-3343	579	1	the	the	DET
inlawrev-3343	579	2	plaintiffs	plaintiff	NOUN
inlawrev-3343	579	3	maintained	maintain	VERB
inlawrev-3343	579	4	that	that	SCONJ
inlawrev-3343	579	5	the	the	DET
inlawrev-3343	579	6	relevant	relevant	ADJ
inlawrev-3343	579	7	language	language	NOUN
inlawrev-3343	579	8	extended	extend	VERB
inlawrev-3343	579	9	coverage	coverage	NOUN
inlawrev-3343	579	10	to	to	ADP
inlawrev-3343	579	11	all	all	DET
inlawrev-3343	579	12	employees	employee	NOUN
inlawrev-3343	579	13	paid	pay	VERB
inlawrev-3343	579	14	from	from	ADP
inlawrev-3343	579	15	u.s	u.s	PROPN
inlawrev-3343	579	16	.	.	PROPN
inlawrev-3343	579	17	sources	source	NOUN
inlawrev-3343	579	18	,	,	PUNCT
inlawrev-3343	579	19	while	while	SCONJ
inlawrev-3343	579	20	microsoft	microsoft	PROPN
inlawrev-3343	579	21	insisted	insist	VERB
inlawrev-3343	579	22	that	that	SCONJ
inlawrev-3343	579	23	only	only	ADV
inlawrev-3343	579	24	those	those	PRON
inlawrev-3343	579	25	paid	pay	VERB
inlawrev-3343	579	26	through	through	ADP
inlawrev-3343	579	27	the	the	DET
inlawrev-3343	579	28	payroll	payroll	NOUN
inlawrev-3343	579	29	department	department	NOUN
inlawrev-3343	579	30	were	be	AUX
inlawrev-3343	579	31	covered.^	covered.^	NOUN
inlawrev-3343	579	32	'	'	PUNCT
inlawrev-3343	579	33	both	both	PRON
inlawrev-3343	579	34	erisa	erisa	VERB
inlawrev-3343	579	35	legal	legal	ADJ
inlawrev-3343	579	36	principles	principle	NOUN
inlawrev-3343	579	37	and	and	CCONJ
inlawrev-3343	579	38	the	the	DET
inlawrev-3343	579	39	unique	unique	ADJ
inlawrev-3343	579	40	procedural	procedural	ADJ
inlawrev-3343	579	41	character	character	NOUN
inlawrev-3343	579	42	of	of	ADP
inlawrev-3343	579	43	the	the	DET
inlawrev-3343	579	44	litigation	litigation	NOUN
inlawrev-3343	579	45	contributed	contribute	VERB
inlawrev-3343	579	46	to	to	ADP
inlawrev-3343	579	47	microsoft	microsoft	PROPN
inlawrev-3343	579	48	's	's	PART
inlawrev-3343	579	49	ultimate	ultimate	ADJ
inlawrev-3343	579	50	loss	loss	NOUN
inlawrev-3343	579	51	before	before	ADP
inlawrev-3343	579	52	a	a	DET
inlawrev-3343	579	53	panel	panel	NOUN
inlawrev-3343	579	54	of	of	ADP
inlawrev-3343	579	55	the	the	DET
inlawrev-3343	579	56	ninth	ninth	ADJ
inlawrev-3343	579	57	circuit	circuit	NOUN
inlawrev-3343	579	58	court	court	NOUN
inlawrev-3343	579	59	of	of	ADP
inlawrev-3343	579	60	appeals	appeal	NOUN
inlawrev-3343	579	61	.	.	PUNCT
inlawrev-3343	580	1	under	under	ADP
inlawrev-3343	580	2	erisa	erisa	NOUN
inlawrev-3343	580	3	,	,	PUNCT
inlawrev-3343	580	4	decisions	decision	NOUN
inlawrev-3343	580	5	of	of	ADP
inlawrev-3343	580	6	a	a	DET
inlawrev-3343	580	7	plan	plan	NOUN
inlawrev-3343	580	8	administrator	administrator	NOUN
inlawrev-3343	580	9	or	or	CCONJ
inlawrev-3343	580	10	fiduciary	fiduciary	ADJ
inlawrev-3343	580	11	are	be	AUX
inlawrev-3343	580	12	subject	subject	ADJ
inlawrev-3343	580	13	to	to	ADP
inlawrev-3343	580	14	review	review	NOUN
inlawrev-3343	580	15	under	under	ADP
inlawrev-3343	580	16	an	an	DET
inlawrev-3343	580	17	abuse	abuse	NOUN
inlawrev-3343	580	18	of	of	ADP
inlawrev-3343	580	19	discretion	discretion	NOUN
inlawrev-3343	580	20	standard	standard	NOUN
inlawrev-3343	580	21	where	where	SCONJ
inlawrev-3343	580	22	the	the	DET
inlawrev-3343	580	23	plan	plan	NOUN
inlawrev-3343	580	24	administrator	administrator	NOUN
inlawrev-3343	580	25	or	or	CCONJ
inlawrev-3343	580	26	fiduciary	fiduciary	ADJ
inlawrev-3343	580	27	is	be	AUX
inlawrev-3343	580	28	given	give	VERB
inlawrev-3343	580	29	discretionary	discretionary	ADJ
inlawrev-3343	580	30	authority	authority	NOUN
inlawrev-3343	580	31	to	to	PART
inlawrev-3343	580	32	determine	determine	VERB
inlawrev-3343	580	33	eligibility	eligibility	NOUN
inlawrev-3343	580	34	.	.	PUNCT
inlawrev-3343	581	1	if	if	SCONJ
inlawrev-3343	581	2	the	the	DET
inlawrev-3343	581	3	plan	plan	NOUN
inlawrev-3343	581	4	is	be	AUX
inlawrev-3343	581	5	not	not	PART
inlawrev-3343	581	6	structured	structure	VERB
inlawrev-3343	581	7	in	in	ADP
inlawrev-3343	581	8	such	such	DET
inlawrev-3343	581	9	a	a	DET
inlawrev-3343	581	10	fashion	fashion	NOUN
inlawrev-3343	581	11	,	,	PUNCT
inlawrev-3343	581	12	plan	plan	VERB
inlawrev-3343	581	13	administrator	administrator	NOUN
inlawrev-3343	581	14	decisions	decision	NOUN
inlawrev-3343	581	15	are	be	AUX
inlawrev-3343	581	16	reviewed	review	VERB
inlawrev-3343	581	17	de	de	ADP
inlawrev-3343	581	18	novo.^^	novo.^^	X
inlawrev-3343	581	19	unfortunately	unfortunately	ADV
inlawrev-3343	581	20	for	for	ADP
inlawrev-3343	581	21	microsoft	microsoft	PROPN
inlawrev-3343	581	22	,	,	PUNCT
inlawrev-3343	581	23	the	the	DET
inlawrev-3343	581	24	panel	panel	NOUN
inlawrev-3343	581	25	concluded	conclude	VERB
inlawrev-3343	581	26	that	that	SCONJ
inlawrev-3343	581	27	the	the	DET
inlawrev-3343	581	28	abuse	abuse	NOUN
inlawrev-3343	581	29	of	of	ADP
inlawrev-3343	581	30	discretion	discretion	NOUN
inlawrev-3343	581	31	standard	standard	NOUN
inlawrev-3343	581	32	applicable	applicable	ADJ
inlawrev-3343	581	33	to	to	PART
inlawrev-3343	581	34	benefit	benefit	VERB
inlawrev-3343	581	35	plans	plan	NOUN
inlawrev-3343	581	36	that	that	SCONJ
inlawrev-3343	581	37	vest	vest	ADJ
inlawrev-3343	581	38	discretion	discretion	NOUN
inlawrev-3343	581	39	in	in	ADP
inlawrev-3343	581	40	the	the	DET
inlawrev-3343	581	41	plan	plan	NOUN
inlawrev-3343	581	42	administrator	administrator	NOUN
inlawrev-3343	581	43	would	would	AUX
inlawrev-3343	581	44	not	not	PART
inlawrev-3343	581	45	be	be	AUX
inlawrev-3343	581	46	applied	apply	VERB
inlawrev-3343	581	47	regardless	regardless	ADV
inlawrev-3343	581	48	of	of	ADP
inlawrev-3343	581	49	the	the	DET
inlawrev-3343	581	50	structure	structure	NOUN
inlawrev-3343	581	51	of	of	ADP
inlawrev-3343	581	52	microsoft	microsoft	PROPN
inlawrev-3343	581	53	's	's	PART
inlawrev-3343	581	54	benefit	benefit	NOUN
inlawrev-3343	581	55	plan	plan	NOUN
inlawrev-3343	581	56	system	system	NOUN
inlawrev-3343	581	57	because	because	SCONJ
inlawrev-3343	581	58	the	the	DET
inlawrev-3343	581	59	question	question	NOUN
inlawrev-3343	581	60	at	at	ADP
inlawrev-3343	581	61	issue	issue	NOUN
inlawrev-3343	581	62	,	,	PUNCT
inlawrev-3343	581	63	namely	namely	ADV
inlawrev-3343	581	64	the	the	DET
inlawrev-3343	581	65	meaning	meaning	NOUN
inlawrev-3343	581	66	of	of	ADP
inlawrev-3343	581	67	the	the	DET
inlawrev-3343	581	68	plan	plan	NOUN
inlawrev-3343	581	69	eligibility	eligibility	NOUN
inlawrev-3343	581	70	phrase	phrase	NOUN
inlawrev-3343	581	71	,	,	PUNCT
inlawrev-3343	581	72	"	"	PUNCT
inlawrev-3343	581	73	on	on	ADP
inlawrev-3343	581	74	the	the	DET
inlawrev-3343	581	75	united	united	PROPN
inlawrev-3343	581	76	states	states	PROPN
inlawrev-3343	581	77	payroll	payroll	NOUN
inlawrev-3343	581	78	of	of	ADP
inlawrev-3343	581	79	the	the	DET
inlawrev-3343	581	80	employer	employer	NOUN
inlawrev-3343	581	81	,	,	PUNCT
inlawrev-3343	581	82	"	"	PUNCT
inlawrev-3343	581	83	had	have	AUX
inlawrev-3343	581	84	not	not	PART
inlawrev-3343	581	85	been	be	AUX
inlawrev-3343	581	86	presented	present	VERB
inlawrev-3343	581	87	to	to	ADP
inlawrev-3343	581	88	the	the	DET
inlawrev-3343	581	89	plan	plan	NOUN
inlawrev-3343	581	90	administrator.^^	administrator.^^	NOUN
inlawrev-3343	582	1	at	at	ADP
inlawrev-3343	582	2	that	that	DET
inlawrev-3343	582	3	stage	stage	NOUN
inlawrev-3343	582	4	of	of	ADP
inlawrev-3343	582	5	the	the	DET
inlawrev-3343	582	6	proceedings	proceeding	NOUN
inlawrev-3343	582	7	the	the	DET
inlawrev-3343	582	8	company	company	NOUN
inlawrev-3343	582	9	had	have	AUX
inlawrev-3343	582	10	relied	rely	VERB
inlawrev-3343	582	11	upon	upon	SCONJ
inlawrev-3343	582	12	the	the	DET
inlawrev-3343	582	13	independent	independent	ADJ
inlawrev-3343	582	14	contractor	contractor	NOUN
inlawrev-3343	582	15	86	86	NUM
inlawrev-3343	582	16	.	.	PUNCT
inlawrev-3343	583	1	see	see	VERB
inlawrev-3343	583	2	i	i	PRON
inlawrev-3343	583	3	d.	d.	PROPN
inlawrev-3343	583	4	87	87	NUM
inlawrev-3343	583	5	.	.	PUNCT
inlawrev-3343	584	1	seeid.dx\\9\.	seeid.dx\\9\.	PROPN
inlawrev-3343	584	2	88	88	NUM
inlawrev-3343	584	3	.	.	PUNCT
inlawrev-3343	585	1	see	see	VERB
inlawrev-3343	585	2	i	i	PRON
inlawrev-3343	585	3	d.	d.	PROPN
inlawrev-3343	585	4	89	89	NUM
inlawrev-3343	585	5	.	.	PUNCT
inlawrev-3343	586	1	see	see	VERB
inlawrev-3343	586	2	i	i	PRON
inlawrev-3343	586	3	d	d	PROPN
inlawrev-3343	586	4	at	at	ADP
inlawrev-3343	586	5	\\92	\\92	ADV
inlawrev-3343	586	6	.	.	PUNCT
inlawrev-3343	587	1	90	90	NUM
inlawrev-3343	587	2	.	.	PUNCT
inlawrev-3343	588	1	i	i	PRON
inlawrev-3343	588	2	d	d	PROPN
inlawrev-3343	588	3	91	91	NUM
inlawrev-3343	588	4	.	.	PUNCT
inlawrev-3343	589	1	see	see	VERB
inlawrev-3343	589	2	i	i	PRON
inlawrev-3343	589	3	d	d	PROPN
inlawrev-3343	589	4	at	at	ADP
inlawrev-3343	589	5	\\92'93	\\92'93	PROPN
inlawrev-3343	589	6	.	.	PUNCT
inlawrev-3343	590	1	92	92	NUM
inlawrev-3343	590	2	.	.	PUNCT
inlawrev-3343	591	1	see	see	VERB
inlawrev-3343	591	2	firestone	firestone	PROPN
inlawrev-3343	591	3	tire	tire	PROPN
inlawrev-3343	591	4	&	&	CCONJ
inlawrev-3343	591	5	rubber	rubber	PROPN
inlawrev-3343	591	6	co.	co.	PROPN
inlawrev-3343	592	1	v.	v.	ADP
inlawrev-3343	592	2	bruch	bruch	PROPN
inlawrev-3343	592	3	,	,	PUNCT
inlawrev-3343	592	4	489	489	NUM
inlawrev-3343	592	5	u.s	u.s	PROPN
inlawrev-3343	592	6	.	.	PROPN
inlawrev-3343	592	7	101	101	NUM
inlawrev-3343	592	8	,	,	PUNCT
inlawrev-3343	592	9	102	102	NUM
inlawrev-3343	592	10	(	(	PUNCT
inlawrev-3343	592	11	1989	1989	NUM
inlawrev-3343	592	12	)	)	PUNCT
inlawrev-3343	592	13	;	;	PUNCT
inlawrev-3343	592	14	employee	employee	NOUN
inlawrev-3343	592	15	benefits	benefit	NOUN
inlawrev-3343	592	16	law	law	NOUN
inlawrev-3343	592	17	,	,	PUNCT
inlawrev-3343	592	18	supra	supra	PROPN
inlawrev-3343	592	19	note	note	NOUN
inlawrev-3343	592	20	55	55	NUM
inlawrev-3343	592	21	,	,	PUNCT
inlawrev-3343	592	22	at	at	ADP
inlawrev-3343	592	23	509	509	NUM
inlawrev-3343	592	24	-	-	SYM
inlawrev-3343	592	25	13	13	NUM
inlawrev-3343	592	26	.	.	PUNCT
inlawrev-3343	593	1	93	93	NUM
inlawrev-3343	593	2	.	.	PUNCT
inlawrev-3343	594	1	microsoft	microsoft	PROPN
inlawrev-3343	594	2	corp	corp	PROPN
inlawrev-3343	594	3	.	.	PROPN
inlawrev-3343	594	4	1,97	1,97	PROPN
inlawrev-3343	594	5	f.3d	f.3d	NUM
inlawrev-3343	594	6	at	at	ADP
inlawrev-3343	594	7	\\93	\\93	PROPN
inlawrev-3343	594	8	.	.	PROPN
inlawrev-3343	594	9	1	1	NUM
inlawrev-3343	594	10	999	999	NUM
inlawrev-3343	594	11	]	]	PUNCT
inlawrev-3343	594	12	employee	employee	NOUN
inlawrev-3343	594	13	benefits	benefit	NOUN
inlawrev-3343	594	14	problem	problem	VERB
inlawrev-3343	594	15	321	321	NUM
inlawrev-3343	594	16	agreements	agreement	NOUN
inlawrev-3343	594	17	to	to	PART
inlawrev-3343	594	18	justify	justify	VERB
inlawrev-3343	594	19	its	its	PRON
inlawrev-3343	594	20	decision	decision	NOUN
inlawrev-3343	594	21	to	to	PART
inlawrev-3343	594	22	deny	deny	VERB
inlawrev-3343	594	23	the	the	DET
inlawrev-3343	594	24	plaintiffs	plaintiff	NOUN
inlawrev-3343	594	25	'	'	PART
inlawrev-3343	594	26	demand	demand	NOUN
inlawrev-3343	594	27	to	to	PART
inlawrev-3343	594	28	participate	participate	VERB
inlawrev-3343	594	29	in	in	ADP
inlawrev-3343	594	30	the	the	DET
inlawrev-3343	594	31	plan	plan	NOUN
inlawrev-3343	594	32	.	.	PUNCT
inlawrev-3343	595	1	moreover	moreover	ADV
inlawrev-3343	595	2	,	,	PUNCT
inlawrev-3343	595	3	once	once	SCONJ
inlawrev-3343	595	4	the	the	DET
inlawrev-3343	595	5	dispute	dispute	NOUN
inlawrev-3343	595	6	reached	reach	VERB
inlawrev-3343	595	7	federal	federal	ADJ
inlawrev-3343	595	8	court	court	NOUN
inlawrev-3343	595	9	,	,	PUNCT
inlawrev-3343	595	10	both	both	DET
inlawrev-3343	595	11	parties	party	NOUN
inlawrev-3343	595	12	agreed	agree	VERB
inlawrev-3343	595	13	that	that	SCONJ
inlawrev-3343	595	14	a	a	DET
inlawrev-3343	595	15	remand	remand	NOUN
inlawrev-3343	595	16	to	to	ADP
inlawrev-3343	595	17	the	the	DET
inlawrev-3343	595	18	plan	plan	NOUN
inlawrev-3343	595	19	administrator	administrator	NOUN
inlawrev-3343	595	20	would	would	AUX
inlawrev-3343	595	21	not	not	PART
inlawrev-3343	595	22	be	be	AUX
inlawrev-3343	595	23	necessary.^	necessary.^	VERB
inlawrev-3343	595	24	"	"	PUNCT
inlawrev-3343	595	25	*	*	PUNCT
inlawrev-3343	595	26	accordingly	accordingly	ADV
inlawrev-3343	595	27	,	,	PUNCT
inlawrev-3343	595	28	the	the	DET
inlawrev-3343	595	29	ninth	ninth	ADJ
inlawrev-3343	595	30	circuit	circuit	NOUN
inlawrev-3343	595	31	panel	panel	NOUN
inlawrev-3343	595	32	concluded	conclude	VERB
inlawrev-3343	595	33	that	that	SCONJ
inlawrev-3343	595	34	it	it	PRON
inlawrev-3343	595	35	should	should	AUX
inlawrev-3343	595	36	exercise	exercise	VERB
inlawrev-3343	595	37	its	its	PRON
inlawrev-3343	595	38	review	review	NOUN
inlawrev-3343	595	39	authority	authority	NOUN
inlawrev-3343	595	40	on	on	ADP
inlawrev-3343	595	41	the	the	DET
inlawrev-3343	595	42	assumption	assumption	NOUN
inlawrev-3343	595	43	that	that	SCONJ
inlawrev-3343	595	44	the	the	DET
inlawrev-3343	595	45	plan	plan	NOUN
inlawrev-3343	595	46	administrator	administrator	NOUN
inlawrev-3343	595	47	had	have	AUX
inlawrev-3343	595	48	no	no	DET
inlawrev-3343	595	49	discretion	discretion	NOUN
inlawrev-3343	595	50	to	to	PART
inlawrev-3343	595	51	review	review	VERB
inlawrev-3343	595	52	the	the	DET
inlawrev-3343	595	53	plan	plan	NOUN
inlawrev-3343	595	54	.	.	PUNCT
inlawrev-3343	596	1	this	this	PRON
inlawrev-3343	596	2	meant	mean	VERB
inlawrev-3343	596	3	that	that	SCONJ
inlawrev-3343	596	4	the	the	DET
inlawrev-3343	596	5	court	court	NOUN
inlawrev-3343	596	6	was	be	AUX
inlawrev-3343	596	7	free	free	ADJ
inlawrev-3343	596	8	to	to	PART
inlawrev-3343	596	9	consider	consider	VERB
inlawrev-3343	596	10	the	the	DET
inlawrev-3343	596	11	issue	issue	NOUN
inlawrev-3343	596	12	de	de	X
inlawrev-3343	596	13	novo.^^	novo.^^	NOUN
inlawrev-3343	596	14	using	use	VERB
inlawrev-3343	596	15	general	general	ADJ
inlawrev-3343	596	16	principles	principle	NOUN
inlawrev-3343	596	17	of	of	ADP
inlawrev-3343	596	18	contract	contract	NOUN
inlawrev-3343	596	19	interpretation	interpretation	NOUN
inlawrev-3343	596	20	,	,	PUNCT
inlawrev-3343	596	21	the	the	DET
inlawrev-3343	596	22	ninth	ninth	ADJ
inlawrev-3343	596	23	circuit	circuit	NOUN
inlawrev-3343	596	24	panel	panel	NOUN
inlawrev-3343	596	25	observed	observe	VERB
inlawrev-3343	596	26	that	that	SCONJ
inlawrev-3343	596	27	both	both	CCONJ
inlawrev-3343	596	28	the	the	DET
inlawrev-3343	596	29	plaintiffs	plaintiff	NOUN
inlawrev-3343	596	30	'	'	PART
inlawrev-3343	596	31	and	and	CCONJ
inlawrev-3343	596	32	microsoft	microsoft	PROPN
inlawrev-3343	596	33	's	's	PART
inlawrev-3343	596	34	reading	reading	NOUN
inlawrev-3343	596	35	of	of	ADP
inlawrev-3343	596	36	the	the	DET
inlawrev-3343	596	37	deferred	defer	VERB
inlawrev-3343	596	38	compensation	compensation	NOUN
inlawrev-3343	596	39	plan	plan	NOUN
inlawrev-3343	596	40	eligibility	eligibility	NOUN
inlawrev-3343	596	41	standards	standard	NOUN
inlawrev-3343	596	42	were	be	AUX
inlawrev-3343	596	43	reasonable.^^	reasonable.^^	NUM
inlawrev-3343	596	44	it	it	PRON
inlawrev-3343	596	45	then	then	ADV
inlawrev-3343	596	46	concluded	conclude	VERB
inlawrev-3343	596	47	that	that	SCONJ
inlawrev-3343	596	48	since	since	SCONJ
inlawrev-3343	596	49	there	there	PRON
inlawrev-3343	596	50	was	be	VERB
inlawrev-3343	596	51	no	no	DET
inlawrev-3343	596	52	extrinsic	extrinsic	ADJ
inlawrev-3343	596	53	evidence	evidence	NOUN
inlawrev-3343	596	54	favoring	favor	VERB
inlawrev-3343	596	55	one	one	NUM
inlawrev-3343	596	56	interpretation	interpretation	NOUN
inlawrev-3343	596	57	over	over	ADP
inlawrev-3343	596	58	the	the	DET
inlawrev-3343	596	59	other	other	ADJ
inlawrev-3343	596	60	,	,	PUNCT
inlawrev-3343	596	61	the	the	DET
inlawrev-3343	596	62	eligibility	eligibility	NOUN
inlawrev-3343	596	63	criteria	criterion	NOUN
inlawrev-3343	596	64	should	should	AUX
inlawrev-3343	596	65	be	be	AUX
inlawrev-3343	596	66	interpreted	interpret	VERB
inlawrev-3343	596	67	against	against	ADP
inlawrev-3343	596	68	the	the	DET
inlawrev-3343	596	69	drafter	drafter	NOUN
inlawrev-3343	596	70	,	,	PUNCT
inlawrev-3343	596	71	leading	lead	VERB
inlawrev-3343	596	72	to	to	ADP
inlawrev-3343	596	73	the	the	DET
inlawrev-3343	596	74	result	result	NOUN
inlawrev-3343	596	75	that	that	SCONJ
inlawrev-3343	596	76	freelancers	freelancer	NOUN
inlawrev-3343	596	77	were	be	AUX
inlawrev-3343	596	78	deemed	deem	VERB
inlawrev-3343	596	79	eligible	eligible	ADJ
inlawrev-3343	596	80	for	for	ADP
inlawrev-3343	596	81	participation	participation	NOUN
inlawrev-3343	596	82	in	in	ADP
inlawrev-3343	596	83	the	the	DET
inlawrev-3343	596	84	plan.^^	plan.^^	NOUN
inlawrev-3343	596	85	however	however	ADV
inlawrev-3343	596	86	,	,	PUNCT
inlawrev-3343	596	87	the	the	DET
inlawrev-3343	596	88	court	court	NOUN
inlawrev-3343	596	89	emphasized	emphasize	VERB
inlawrev-3343	596	90	that	that	SCONJ
inlawrev-3343	596	91	this	this	DET
inlawrev-3343	596	92	result	result	NOUN
inlawrev-3343	596	93	was	be	AUX
inlawrev-3343	596	94	not	not	PART
inlawrev-3343	596	95	dictated	dictate	VERB
inlawrev-3343	596	96	by	by	ADP
inlawrev-3343	596	97	the	the	DET
inlawrev-3343	596	98	provisions	provision	NOUN
inlawrev-3343	596	99	of	of	ADP
inlawrev-3343	596	100	erisa	erisa	NOUN
inlawrev-3343	596	101	,	,	PUNCT
inlawrev-3343	596	102	but	but	CCONJ
inlawrev-3343	596	103	rather	rather	ADV
inlawrev-3343	596	104	was	be	AUX
inlawrev-3343	596	105	due	due	ADJ
inlawrev-3343	596	106	to	to	ADP
inlawrev-3343	596	107	the	the	DET
inlawrev-3343	596	108	ambiguous	ambiguous	ADJ
inlawrev-3343	596	109	language	language	NOUN
inlawrev-3343	596	110	contained	contain	VERB
inlawrev-3343	596	111	in	in	ADP
inlawrev-3343	596	112	the	the	DET
inlawrev-3343	596	113	microsoft	microsoft	PROPN
inlawrev-3343	596	114	plan	plan	NOUN
inlawrev-3343	596	115	document.^^	document.^^	NOUN
inlawrev-3343	597	1	it	it	PRON
inlawrev-3343	597	2	explicitly	explicitly	ADV
inlawrev-3343	597	3	noted	note	VERB
inlawrev-3343	597	4	its	its	PRON
inlawrev-3343	597	5	agreement	agreement	NOUN
inlawrev-3343	597	6	with	with	ADP
inlawrev-3343	597	7	the	the	DET
inlawrev-3343	597	8	magistrate	magistrate	ADJ
inlawrev-3343	597	9	judge	judge	NOUN
inlawrev-3343	597	10	who	who	PRON
inlawrev-3343	597	11	had	have	AUX
inlawrev-3343	597	12	earlier	early	ADV
inlawrev-3343	597	13	concluded	conclude	VERB
inlawrev-3343	597	14	that	that	SCONJ
inlawrev-3343	597	15	the	the	DET
inlawrev-3343	597	16	company	company	NOUN
inlawrev-3343	597	17	"	"	PUNCT
inlawrev-3343	597	18	could	could	AUX
inlawrev-3343	597	19	easily	easily	ADV
inlawrev-3343	597	20	have	have	AUX
inlawrev-3343	597	21	accomplished	accomplish	VERB
inlawrev-3343	597	22	the	the	DET
inlawrev-3343	597	23	limitation	limitation	NOUN
inlawrev-3343	597	24	it	it	PRON
inlawrev-3343	597	25	now	now	ADV
inlawrev-3343	597	26	urges	urge	VERB
inlawrev-3343	597	27	through	through	ADP
inlawrev-3343	597	28	the	the	DET
inlawrev-3343	597	29	use	use	NOUN
inlawrev-3343	597	30	of	of	ADP
inlawrev-3343	597	31	more	more	ADV
inlawrev-3343	597	32	explicit	explicit	ADJ
inlawrev-3343	597	33	language	language	NOUN
inlawrev-3343	597	34	.	.	PUNCT
inlawrev-3343	598	1	"^^	"^^	PROPN
inlawrev-3343	598	2	in	in	ADP
inlawrev-3343	598	3	other	other	ADJ
inlawrev-3343	598	4	words	word	NOUN
inlawrev-3343	598	5	,	,	PUNCT
inlawrev-3343	598	6	microsoft	microsoft	PROPN
inlawrev-3343	598	7	was	be	AUX
inlawrev-3343	598	8	not	not	PART
inlawrev-3343	598	9	barred	bar	VERB
inlawrev-3343	598	10	by	by	ADP
inlawrev-3343	598	11	law	law	NOUN
inlawrev-3343	598	12	from	from	ADP
inlawrev-3343	598	13	excluding	exclude	VERB
inlawrev-3343	598	14	its	its	PRON
inlawrev-3343	598	15	freelancers	freelancer	NOUN
inlawrev-3343	598	16	from	from	ADP
inlawrev-3343	598	17	eligibility	eligibility	NOUN
inlawrev-3343	598	18	in	in	ADP
inlawrev-3343	598	19	the	the	DET
inlawrev-3343	598	20	deferred	defer	VERB
inlawrev-3343	598	21	compensation	compensation	NOUN
inlawrev-3343	598	22	plan	plan	NOUN
inlawrev-3343	598	23	,	,	PUNCT
inlawrev-3343	598	24	but	but	CCONJ
inlawrev-3343	598	25	had	have	AUX
inlawrev-3343	598	26	simply	simply	ADV
inlawrev-3343	598	27	failed	fail	VERB
inlawrev-3343	598	28	to	to	PART
inlawrev-3343	598	29	draft	draft	VERB
inlawrev-3343	598	30	satisfactory	satisfactory	ADJ
inlawrev-3343	598	31	language	language	NOUN
inlawrev-3343	598	32	to	to	PART
inlawrev-3343	598	33	accomplish	accomplish	VERB
inlawrev-3343	598	34	that	that	DET
inlawrev-3343	598	35	objective	objective	NOUN
inlawrev-3343	598	36	.	.	PUNCT
inlawrev-3343	599	1	^^^	^^^	PUNCT
inlawrev-3343	599	2	in	in	ADP
inlawrev-3343	599	3	contrast	contrast	NOUN
inlawrev-3343	599	4	to	to	ADP
inlawrev-3343	599	5	the	the	DET
inlawrev-3343	599	6	deferred	defer	VERB
inlawrev-3343	599	7	compensation	compensation	NOUN
inlawrev-3343	599	8	plan	plan	NOUN
inlawrev-3343	599	9	,	,	PUNCT
inlawrev-3343	599	10	the	the	DET
inlawrev-3343	599	11	parties	party	NOUN
inlawrev-3343	599	12	agreed	agree	VERB
inlawrev-3343	599	13	that	that	SCONJ
inlawrev-3343	599	14	the	the	DET
inlawrev-3343	599	15	stock	stock	NOUN
inlawrev-3343	599	16	purchase	purchase	NOUN
inlawrev-3343	599	17	plan	plan	NOUN
inlawrev-3343	599	18	was	be	AUX
inlawrev-3343	599	19	not	not	PART
inlawrev-3343	599	20	subject	subject	ADJ
inlawrev-3343	599	21	to	to	ADP
inlawrev-3343	599	22	erisa	erisa	NOUN
inlawrev-3343	599	23	,	,	PUNCT
inlawrev-3343	599	24	but	but	CCONJ
inlawrev-3343	599	25	rather	rather	ADV
inlawrev-3343	599	26	was	be	AUX
inlawrev-3343	599	27	governed	govern	VERB
inlawrev-3343	599	28	by	by	ADP
inlawrev-3343	599	29	state	state	NOUN
inlawrev-3343	599	30	law	law	NOUN
inlawrev-3343	599	31	.	.	PUNCT
inlawrev-3343	600	1	'^	'^	NOUN
inlawrev-3343	600	2	'	'	PART
inlawrev-3343	600	3	the	the	DET
inlawrev-3343	600	4	starting	starting	NOUN
inlawrev-3343	600	5	point	point	NOUN
inlawrev-3343	600	6	,	,	PUNCT
inlawrev-3343	600	7	once	once	ADV
inlawrev-3343	600	8	again	again	ADV
inlawrev-3343	600	9	,	,	PUNCT
inlawrev-3343	600	10	was	be	AUX
inlawrev-3343	600	11	the	the	DET
inlawrev-3343	600	12	language	language	NOUN
inlawrev-3343	600	13	used	use	VERB
inlawrev-3343	600	14	in	in	ADP
inlawrev-3343	600	15	the	the	DET
inlawrev-3343	600	16	relevant	relevant	ADJ
inlawrev-3343	600	17	plan	plan	NOUN
inlawrev-3343	600	18	document	document	NOUN
inlawrev-3343	600	19	.	.	PUNCT
inlawrev-3343	601	1	the	the	DET
inlawrev-3343	601	2	section	section	NOUN
inlawrev-3343	601	3	of	of	ADP
inlawrev-3343	601	4	the	the	DET
inlawrev-3343	601	5	plan	plan	NOUN
inlawrev-3343	601	6	at	at	ADP
inlawrev-3343	601	7	issue	issue	NOUN
inlawrev-3343	601	8	provided	provide	VERB
inlawrev-3343	601	9	:	:	PUNCT
inlawrev-3343	601	10	it	it	PRON
inlawrev-3343	601	11	is	be	AUX
inlawrev-3343	601	12	the	the	DET
inlawrev-3343	601	13	intention	intention	NOUN
inlawrev-3343	601	14	of	of	ADP
inlawrev-3343	601	15	the	the	DET
inlawrev-3343	601	16	company	company	NOUN
inlawrev-3343	601	17	to	to	PART
inlawrev-3343	601	18	have	have	AUX
inlawrev-3343	601	19	the	the	DET
inlawrev-3343	601	20	plan	plan	NOUN
inlawrev-3343	601	21	qualify	qualify	VERB
inlawrev-3343	601	22	as	as	ADP
inlawrev-3343	601	23	an	an	DET
inlawrev-3343	601	24	'	'	PUNCT
inlawrev-3343	601	25	employee	employee	NOUN
inlawrev-3343	601	26	stock	stock	NOUN
inlawrev-3343	601	27	purchase	purchase	NOUN
inlawrev-3343	601	28	plan	plan	NOUN
inlawrev-3343	601	29	'	'	PUNCT
inlawrev-3343	601	30	under	under	ADP
inlawrev-3343	601	31	section	section	NOUN
inlawrev-3343	601	32	423	423	NUM
inlawrev-3343	601	33	of	of	ADP
inlawrev-3343	601	34	the	the	DET
inlawrev-3343	601	35	internal	internal	ADJ
inlawrev-3343	601	36	revenue	revenue	NOUN
inlawrev-3343	601	37	code	code	NOUN
inlawrev-3343	601	38	of	of	ADP
inlawrev-3343	601	39	1954	1954	NUM
inlawrev-3343	601	40	.	.	PUNCT
inlawrev-3343	602	1	the	the	DET
inlawrev-3343	602	2	provisions	provision	NOUN
inlawrev-3343	602	3	of	of	ADP
inlawrev-3343	602	4	the	the	DET
inlawrev-3343	602	5	plan	plan	NOUN
inlawrev-3343	602	6	shall	shall	AUX
inlawrev-3343	602	7	,	,	PUNCT
inlawrev-3343	602	8	accordingly	accordingly	ADV
inlawrev-3343	602	9	,	,	PUNCT
inlawrev-3343	602	10	be	be	AUX
inlawrev-3343	602	11	construed	construe	VERB
inlawrev-3343	602	12	so	so	SCONJ
inlawrev-3343	602	13	as	as	SCONJ
inlawrev-3343	602	14	to	to	PART
inlawrev-3343	602	15	extend	extend	VERB
inlawrev-3343	602	16	and	and	CCONJ
inlawrev-3343	602	17	limit	limit	VERB
inlawrev-3343	602	18	participation	participation	NOUN
inlawrev-3343	602	19	in	in	ADP
inlawrev-3343	602	20	a	a	DET
inlawrev-3343	602	21	manner	manner	NOUN
inlawrev-3343	602	22	94	94	NUM
inlawrev-3343	602	23	.	.	PUNCT
inlawrev-3343	603	1	i	i	PRON
inlawrev-3343	603	2	d.	d.	PROPN
inlawrev-3343	603	3	95	95	NUM
inlawrev-3343	603	4	.	.	PUNCT
inlawrev-3343	604	1	i	i	PRON
inlawrev-3343	604	2	d.	d.	PROPN
inlawrev-3343	604	3	96	96	NUM
inlawrev-3343	604	4	.	.	PUNCT
inlawrev-3343	604	5	mat	mat	PROPN
inlawrev-3343	604	6	1194	1194	NUM
inlawrev-3343	604	7	.	.	PUNCT
inlawrev-3343	605	1	97	97	NUM
inlawrev-3343	605	2	.	.	PUNCT
inlawrev-3343	606	1	i	i	PRON
inlawrev-3343	606	2	d.	d.	PROPN
inlawrev-3343	606	3	at	at	ADP
inlawrev-3343	606	4	1	1	NUM
inlawrev-3343	606	5	196	196	NUM
inlawrev-3343	606	6	.	.	PUNCT
inlawrev-3343	607	1	for	for	ADP
inlawrev-3343	607	2	an	an	DET
inlawrev-3343	607	3	illustration	illustration	NOUN
inlawrev-3343	607	4	of	of	ADP
inlawrev-3343	607	5	the	the	DET
inlawrev-3343	607	6	impact	impact	NOUN
inlawrev-3343	607	7	of	of	ADP
inlawrev-3343	607	8	using	use	VERB
inlawrev-3343	607	9	the	the	DET
inlawrev-3343	607	10	deferential	deferential	ADJ
inlawrev-3343	607	11	abuse	abuse	NOUN
inlawrev-3343	607	12	of	of	ADP
inlawrev-3343	607	13	discretion	discretion	NOUN
inlawrev-3343	607	14	standard	standard	NOUN
inlawrev-3343	607	15	in	in	ADP
inlawrev-3343	607	16	reviewing	review	VERB
inlawrev-3343	607	17	plan	plan	NOUN
inlawrev-3343	607	18	administrator	administrator	NOUN
inlawrev-3343	607	19	eligibility	eligibility	NOUN
inlawrev-3343	607	20	determinations	determination	NOUN
inlawrev-3343	607	21	,	,	PUNCT
inlawrev-3343	607	22	see	see	VERB
inlawrev-3343	607	23	trombetta	trombetta	PROPN
inlawrev-3343	607	24	v	v	PROPN
inlawrev-3343	607	25	..	..	PUNCT
inlawrev-3343	607	26	cragin	cragin	VERB
inlawrev-3343	607	27	federal	federal	ADJ
inlawrev-3343	607	28	bankfor	bankfor	ADP
inlawrev-3343	607	29	savings	saving	NOUN
inlawrev-3343	607	30	employee	employee	NOUN
inlawrev-3343	607	31	stock	stock	NOUN
inlawrev-3343	607	32	ownership	ownership	NOUN
inlawrev-3343	607	33	plan	plan	NOUN
inlawrev-3343	607	34	,	,	PUNCT
inlawrev-3343	607	35	102	102	NUM
inlawrev-3343	607	36	f.3d	f.3d	NUM
inlawrev-3343	607	37	1435	1435	NUM
inlawrev-3343	607	38	(	(	PUNCT
inlawrev-3343	607	39	7th	7th	ADJ
inlawrev-3343	607	40	cir	cir	NOUN
inlawrev-3343	607	41	.	.	PUNCT
inlawrev-3343	607	42	1996	1996	NUM
inlawrev-3343	607	43	)	)	PUNCT
inlawrev-3343	607	44	.	.	PUNCT
inlawrev-3343	608	1	98	98	NUM
inlawrev-3343	608	2	.	.	PUNCT
inlawrev-3343	609	1	microsoft	microsoft	PROPN
inlawrev-3343	609	2	corp	corp	PROPN
inlawrev-3343	609	3	.	.	PROPN
inlawrev-3343	610	1	i	i	PRON
inlawrev-3343	610	2	,	,	PUNCT
inlawrev-3343	610	3	97	97	NUM
inlawrev-3343	610	4	f.3d	f.3d	NUM
inlawrev-3343	610	5	at	at	ADP
inlawrev-3343	610	6	1	1	NUM
inlawrev-3343	610	7	196	196	NUM
inlawrev-3343	610	8	.	.	PUNCT
inlawrev-3343	611	1	99	99	NUM
inlawrev-3343	611	2	.	.	PUNCT
inlawrev-3343	612	1	i	i	PROPN
inlawrev-3343	612	2	d	d	PROPN
inlawrev-3343	612	3	100	100	NUM
inlawrev-3343	612	4	.	.	PUNCT
inlawrev-3343	613	1	after	after	ADP
inlawrev-3343	613	2	the	the	DET
inlawrev-3343	613	3	microsoft	microsoft	PROPN
inlawrev-3343	613	4	ruling	ruling	NOUN
inlawrev-3343	613	5	,	,	PUNCT
inlawrev-3343	613	6	one	one	NUM
inlawrev-3343	613	7	commentator	commentator	NOUN
inlawrev-3343	613	8	observed	observe	VERB
inlawrev-3343	613	9	:	:	PUNCT
inlawrev-3343	613	10	nothing	nothing	PRON
inlawrev-3343	613	11	in	in	ADP
inlawrev-3343	613	12	the	the	DET
inlawrev-3343	613	13	[	[	X
inlawrev-3343	613	14	microsoft	microsoft	NOUN
inlawrev-3343	613	15	]	]	X
inlawrev-3343	613	16	decision	decision	NOUN
inlawrev-3343	613	17	requires	require	VERB
inlawrev-3343	613	18	customers	customer	NOUN
inlawrev-3343	613	19	to	to	PART
inlawrev-3343	613	20	provide	provide	VERB
inlawrev-3343	613	21	benefits	benefit	NOUN
inlawrev-3343	613	22	to	to	ADP
inlawrev-3343	613	23	staffing	staff	VERB
inlawrev-3343	613	24	firm	firm	ADJ
inlawrev-3343	613	25	employees	employee	NOUN
inlawrev-3343	613	26	.	.	PUNCT
inlawrev-3343	614	1	even	even	ADV
inlawrev-3343	614	2	if	if	SCONJ
inlawrev-3343	614	3	staffing	staffing	NOUN
inlawrev-3343	614	4	firm	firm	NOUN
inlawrev-3343	614	5	employees	employee	NOUN
inlawrev-3343	614	6	assigned	assign	VERB
inlawrev-3343	614	7	to	to	ADP
inlawrev-3343	614	8	a	a	DET
inlawrev-3343	614	9	customer	customer	NOUN
inlawrev-3343	614	10	could	could	AUX
inlawrev-3343	614	11	be	be	AUX
inlawrev-3343	614	12	considered	consider	VERB
inlawrev-3343	614	13	in	in	ADP
inlawrev-3343	614	14	a	a	DET
inlawrev-3343	614	15	particular	particular	ADJ
inlawrev-3343	614	16	case	case	NOUN
inlawrev-3343	614	17	to	to	PART
inlawrev-3343	614	18	be	be	AUX
inlawrev-3343	614	19	the	the	DET
inlawrev-3343	614	20	customer	customer	NOUN
inlawrev-3343	614	21	's	's	PART
inlawrev-3343	614	22	employees	employee	NOUN
inlawrev-3343	614	23	,	,	PUNCT
inlawrev-3343	614	24	the	the	DET
inlawrev-3343	614	25	customer	customer	NOUN
inlawrev-3343	614	26	can	can	AUX
inlawrev-3343	614	27	deny	deny	VERB
inlawrev-3343	614	28	coverage	coverage	NOUN
inlawrev-3343	614	29	if	if	SCONJ
inlawrev-3343	614	30	its	its	PRON
inlawrev-3343	614	31	plan	plan	NOUN
inlawrev-3343	614	32	excludes	exclude	VERB
inlawrev-3343	614	33	them	they	PRON
inlawrev-3343	614	34	in	in	ADP
inlawrev-3343	614	35	clear	clear	ADJ
inlawrev-3343	614	36	and	and	CCONJ
inlawrev-3343	614	37	explicit	explicit	ADJ
inlawrev-3343	614	38	language	language	NOUN
inlawrev-3343	614	39	.	.	PUNCT
inlawrev-3343	615	1	lenz	lenz	PROPN
inlawrev-3343	615	2	,	,	PUNCT
inlawrev-3343	615	3	supra	supra	PROPN
inlawrev-3343	615	4	note	note	PROPN
inlawrev-3343	615	5	33	33	NUM
inlawrev-3343	615	6	,	,	PUNCT
inlawrev-3343	615	7	at	at	ADP
inlawrev-3343	615	8	28	28	NUM
inlawrev-3343	615	9	.	.	PUNCT
inlawrev-3343	616	1	101	101	NUM
inlawrev-3343	616	2	.	.	PUNCT
inlawrev-3343	617	1	see	see	VERB
inlawrev-3343	617	2	microsoft	microsoft	PROPN
inlawrev-3343	617	3	corp	corp	PROPN
inlawrev-3343	617	4	.	.	PROPN
inlawrev-3343	617	5	/	/	PUNCT
inlawrev-3343	617	6	,	,	PUNCT
inlawrev-3343	617	7	97	97	NUM
inlawrev-3343	617	8	f.3d	f.3d	NUM
inlawrev-3343	617	9	at	at	ADP
inlawrev-3343	617	10	1	1	NUM
inlawrev-3343	617	11	1	1	NUM
inlawrev-3343	617	12	96	96	NUM
inlawrev-3343	617	13	.	.	PUNCT
inlawrev-3343	618	1	322	322	NUM
inlawrev-3343	618	2	indiana	indiana	PROPN
inlawrev-3343	618	3	law	law	PROPN
inlawrev-3343	618	4	review	review	NOUN
inlawrev-3343	618	5	[	[	X
inlawrev-3343	618	6	vol	vol	NOUN
inlawrev-3343	618	7	.	.	PUNCT
inlawrev-3343	619	1	32:301	32:301	NUM
inlawrev-3343	619	2	consistent	consistent	ADJ
inlawrev-3343	619	3	with	with	ADP
inlawrev-3343	619	4	the	the	DET
inlawrev-3343	619	5	requirements	requirement	NOUN
inlawrev-3343	619	6	of	of	ADP
inlawrev-3343	619	7	that	that	DET
inlawrev-3343	619	8	section	section	NOUN
inlawrev-3343	619	9	of	of	ADP
inlawrev-3343	619	10	the	the	DET
inlawrev-3343	619	11	code	code	NOUN
inlawrev-3343	619	12	102	102	NUM
inlawrev-3343	620	1	and	and	CCONJ
inlawrev-3343	620	2	as	as	SCONJ
inlawrev-3343	620	3	the	the	DET
inlawrev-3343	620	4	court	court	NOUN
inlawrev-3343	620	5	recognized	recognize	VERB
inlawrev-3343	620	6	,	,	PUNCT
inlawrev-3343	620	7	§	§	PROPN
inlawrev-3343	620	8	423	423	NUM
inlawrev-3343	620	9	requires	require	VERB
inlawrev-3343	620	10	that	that	SCONJ
inlawrev-3343	620	11	"	"	PUNCT
inlawrev-3343	620	12	options	option	NOUN
inlawrev-3343	620	13	are	be	AUX
inlawrev-3343	620	14	to	to	PART
inlawrev-3343	620	15	be	be	AUX
inlawrev-3343	620	16	granted	grant	VERB
inlawrev-3343	620	17	to	to	ADP
inlawrev-3343	620	18	all	all	DET
inlawrev-3343	620	19	employees	employee	NOUN
inlawrev-3343	620	20	of	of	ADP
inlawrev-3343	620	21	any	any	DET
inlawrev-3343	620	22	corporation	corporation	NOUN
inlawrev-3343	620	23	whose	whose	DET
inlawrev-3343	620	24	employees	employee	NOUN
inlawrev-3343	620	25	are	be	AUX
inlawrev-3343	620	26	granted	grant	VERB
inlawrev-3343	620	27	any	any	PRON
inlawrev-3343	620	28	of	of	ADP
inlawrev-3343	620	29	such	such	ADJ
inlawrev-3343	620	30	options	option	NOUN
inlawrev-3343	620	31	by	by	ADP
inlawrev-3343	620	32	reason	reason	NOUN
inlawrev-3343	620	33	of	of	ADP
inlawrev-3343	620	34	their	their	PRON
inlawrev-3343	620	35	employment	employment	NOUN
inlawrev-3343	620	36	by	by	ADP
inlawrev-3343	620	37	such	such	ADJ
inlawrev-3343	620	38	corporation	corporation	NOUN
inlawrev-3343	620	39	.	.	PUNCT
inlawrev-3343	621	1	"'^^	"'^^	PROPN
inlawrev-3343	621	2	this	this	PRON
inlawrev-3343	621	3	led	lead	VERB
inlawrev-3343	621	4	the	the	DET
inlawrev-3343	621	5	court	court	NOUN
inlawrev-3343	621	6	to	to	PART
inlawrev-3343	621	7	conclude	conclude	VERB
inlawrev-3343	621	8	that	that	SCONJ
inlawrev-3343	621	9	the	the	DET
inlawrev-3343	621	10	plaintiffs	plaintiff	NOUN
inlawrev-3343	621	11	were	be	AUX
inlawrev-3343	621	12	entitled	entitle	VERB
inlawrev-3343	621	13	to	to	PART
inlawrev-3343	621	14	participate	participate	VERB
inlawrev-3343	621	15	in	in	ADP
inlawrev-3343	621	16	the	the	DET
inlawrev-3343	621	17	plan	plan	NOUN
inlawrev-3343	621	18	.	.	PUNCT
inlawrev-3343	622	1	'^	'^	PROPN
inlawrev-3343	622	2	'	'	NOUN
inlawrev-3343	622	3	*	*	NOUN
inlawrev-3343	623	1	the	the	DET
inlawrev-3343	623	2	court	court	NOUN
inlawrev-3343	623	3	reasoned	reason	VERB
inlawrev-3343	623	4	that	that	SCONJ
inlawrev-3343	623	5	the	the	DET
inlawrev-3343	623	6	plaintiffs	plaintiff	NOUN
inlawrev-3343	623	7	were	be	AUX
inlawrev-3343	623	8	common	common	ADJ
inlawrev-3343	623	9	law	law	NOUN
inlawrev-3343	623	10	employees	employee	NOUN
inlawrev-3343	623	11	,	,	PUNCT
inlawrev-3343	623	12	§	§	PROPN
inlawrev-3343	623	13	423	423	NUM
inlawrev-3343	623	14	of	of	ADP
inlawrev-3343	623	15	the	the	DET
inlawrev-3343	623	16	internal	internal	PROPN
inlawrev-3343	623	17	revenue	revenue	NOUN
inlawrev-3343	623	18	code	code	NOUN
inlawrev-3343	623	19	required	require	VERB
inlawrev-3343	623	20	that	that	SCONJ
inlawrev-3343	623	21	all	all	DET
inlawrev-3343	623	22	common	common	ADJ
inlawrev-3343	623	23	law	law	NOUN
inlawrev-3343	623	24	employees	employee	NOUN
inlawrev-3343	623	25	be	be	AUX
inlawrev-3343	623	26	granted	grant	VERB
inlawrev-3343	623	27	stock	stock	NOUN
inlawrev-3343	623	28	options	option	NOUN
inlawrev-3343	623	29	under	under	ADP
inlawrev-3343	623	30	the	the	DET
inlawrev-3343	623	31	type	type	NOUN
inlawrev-3343	623	32	of	of	ADP
inlawrev-3343	623	33	plan	plan	NOUN
inlawrev-3343	623	34	at	at	ADP
inlawrev-3343	623	35	issue	issue	NOUN
inlawrev-3343	623	36	,	,	PUNCT
inlawrev-3343	623	37	and	and	CCONJ
inlawrev-3343	623	38	the	the	DET
inlawrev-3343	623	39	plan	plan	NOUN
inlawrev-3343	623	40	itself	itself	PRON
inlawrev-3343	623	41	had	have	VERB
inlawrev-3343	623	42	the	the	DET
inlawrev-3343	623	43	objective	objective	NOUN
inlawrev-3343	623	44	of	of	ADP
inlawrev-3343	623	45	being	be	AUX
inlawrev-3343	623	46	in	in	ADP
inlawrev-3343	623	47	compliance	compliance	NOUN
inlawrev-3343	623	48	with	with	ADP
inlawrev-3343	623	49	§	§	PROPN
inlawrev-3343	623	50	423	423	NUM
inlawrev-3343	623	51	of	of	ADP
inlawrev-3343	623	52	the	the	DET
inlawrev-3343	623	53	code	code	NOUN
inlawrev-3343	623	54	.	.	PUNCT
inlawrev-3343	624	1	'^^	'^^	PROPN
inlawrev-3343	625	1	although	although	SCONJ
inlawrev-3343	625	2	microsoft	microsoft	PROPN
inlawrev-3343	625	3	argued	argue	VERB
inlawrev-3343	625	4	that	that	SCONJ
inlawrev-3343	625	5	the	the	DET
inlawrev-3343	625	6	provisions	provision	NOUN
inlawrev-3343	625	7	ofthe	ofthe	VERB
inlawrev-3343	625	8	internal	internal	ADJ
inlawrev-3343	625	9	revenue	revenue	NOUN
inlawrev-3343	625	10	code	code	NOUN
inlawrev-3343	625	11	did	do	AUX
inlawrev-3343	625	12	not	not	PART
inlawrev-3343	625	13	grant	grant	VERB
inlawrev-3343	625	14	the	the	DET
inlawrev-3343	625	15	plaintiffs	plaintiff	NOUN
inlawrev-3343	625	16	a	a	DET
inlawrev-3343	625	17	private	private	ADJ
inlawrev-3343	625	18	right	right	NOUN
inlawrev-3343	625	19	of	of	ADP
inlawrev-3343	625	20	enforcement,'*^^	enforcement,'*^^	PROPN
inlawrev-3343	625	21	the	the	DET
inlawrev-3343	625	22	court	court	NOUN
inlawrev-3343	625	23	concluded	conclude	VERB
inlawrev-3343	625	24	that	that	SCONJ
inlawrev-3343	625	25	this	this	DET
inlawrev-3343	625	26	argument	argument	NOUN
inlawrev-3343	625	27	was	be	AUX
inlawrev-3343	625	28	largely	largely	ADV
inlawrev-3343	625	29	irrelevant	irrelevant	ADJ
inlawrev-3343	625	30	.	.	PUNCT
inlawrev-3343	626	1	the	the	DET
inlawrev-3343	626	2	plaintiffs	plaintiff	NOUN
inlawrev-3343	626	3	were	be	AUX
inlawrev-3343	626	4	seeking	seek	VERB
inlawrev-3343	626	5	participation	participation	NOUN
inlawrev-3343	626	6	in	in	ADP
inlawrev-3343	626	7	the	the	DET
inlawrev-3343	626	8	benefit	benefit	NOUN
inlawrev-3343	626	9	plan	plan	NOUN
inlawrev-3343	626	10	based	base	VERB
inlawrev-3343	626	11	upon	upon	SCONJ
inlawrev-3343	626	12	the	the	DET
inlawrev-3343	626	13	plan	plan	NOUN
inlawrev-3343	626	14	document	document	NOUN
inlawrev-3343	626	15	's	's	PART
inlawrev-3343	626	16	language	language	NOUN
inlawrev-3343	626	17	which	which	PRON
inlawrev-3343	626	18	the	the	DET
inlawrev-3343	626	19	drafters	drafter	NOUN
inlawrev-3343	626	20	had	have	AUX
inlawrev-3343	626	21	written	write	VERB
inlawrev-3343	626	22	to	to	PART
inlawrev-3343	626	23	incorporate	incorporate	VERB
inlawrev-3343	626	24	the	the	DET
inlawrev-3343	626	25	standards	standard	NOUN
inlawrev-3343	626	26	of	of	ADP
inlawrev-3343	626	27	the	the	DET
inlawrev-3343	626	28	internal	internal	ADJ
inlawrev-3343	626	29	revenue	revenue	NOUN
inlawrev-3343	626	30	code	code	NOUN
inlawrev-3343	626	31	.	.	PUNCT
inlawrev-3343	627	1	'^^	'^^	PROPN
inlawrev-3343	627	2	in	in	ADP
inlawrev-3343	627	3	short	short	ADJ
inlawrev-3343	627	4	,	,	PUNCT
inlawrev-3343	627	5	the	the	DET
inlawrev-3343	627	6	plaintiffs	plaintiff	NOUN
inlawrev-3343	627	7	were	be	AUX
inlawrev-3343	627	8	seeking	seek	VERB
inlawrev-3343	627	9	to	to	PART
inlawrev-3343	627	10	enforce	enforce	VERB
inlawrev-3343	627	11	the	the	DET
inlawrev-3343	627	12	provisions	provision	NOUN
inlawrev-3343	627	13	of	of	ADP
inlawrev-3343	627	14	the	the	DET
inlawrev-3343	627	15	plan	plan	NOUN
inlawrev-3343	627	16	,	,	PUNCT
inlawrev-3343	627	17	not	not	PART
inlawrev-3343	627	18	those	those	PRON
inlawrev-3343	627	19	of	of	ADP
inlawrev-3343	627	20	the	the	DET
inlawrev-3343	627	21	internal	internal	ADJ
inlawrev-3343	627	22	revenue	revenue	NOUN
inlawrev-3343	627	23	code	code	NOUN
inlawrev-3343	627	24	.	.	PUNCT
inlawrev-3343	628	1	even	even	ADV
inlawrev-3343	628	2	the	the	DET
inlawrev-3343	628	3	fact	fact	NOUN
inlawrev-3343	628	4	that	that	SCONJ
inlawrev-3343	628	5	the	the	DET
inlawrev-3343	628	6	plaintiffs	plaintiff	NOUN
inlawrev-3343	628	7	signed	sign	VERB
inlawrev-3343	628	8	documents	document	NOUN
inlawrev-3343	628	9	that	that	PRON
inlawrev-3343	628	10	excluded	exclude	VERB
inlawrev-3343	628	11	them	they	PRON
inlawrev-3343	628	12	from	from	ADP
inlawrev-3343	628	13	coverage	coverage	NOUN
inlawrev-3343	628	14	was	be	AUX
inlawrev-3343	628	15	not	not	PART
inlawrev-3343	628	16	controlling	control	VERB
inlawrev-3343	628	17	since	since	SCONJ
inlawrev-3343	628	18	those	those	DET
inlawrev-3343	628	19	documents	document	NOUN
inlawrev-3343	628	20	were	be	AUX
inlawrev-3343	628	21	in	in	ADP
inlawrev-3343	628	22	conflict	conflict	NOUN
inlawrev-3343	628	23	with	with	ADP
inlawrev-3343	628	24	the	the	DET
inlawrev-3343	628	25	language	language	NOUN
inlawrev-3343	628	26	of	of	ADP
inlawrev-3343	628	27	the	the	DET
inlawrev-3343	628	28	plan	plan	NOUN
inlawrev-3343	628	29	which	which	PRON
inlawrev-3343	628	30	expressly	expressly	ADV
inlawrev-3343	628	31	incorporated	incorporate	VERB
inlawrev-3343	628	32	§	§	PROPN
inlawrev-3343	628	33	423	423	NUM
inlawrev-3343	628	34	of	of	ADP
inlawrev-3343	628	35	the	the	DET
inlawrev-3343	628	36	code	code	NOUN
inlawrev-3343	628	37	.	.	PUNCT
inlawrev-3343	629	1	'^^	'^^	PROPN
inlawrev-3343	629	2	the	the	DET
inlawrev-3343	629	3	dispute	dispute	NOUN
inlawrev-3343	629	4	between	between	ADP
inlawrev-3343	629	5	microsoft	microsoft	PROPN
inlawrev-3343	629	6	and	and	CCONJ
inlawrev-3343	629	7	its	its	PRON
inlawrev-3343	629	8	freelancers	freelancer	NOUN
inlawrev-3343	629	9	,	,	PUNCT
inlawrev-3343	629	10	however	however	ADV
inlawrev-3343	629	11	,	,	PUNCT
inlawrev-3343	629	12	did	do	AUX
inlawrev-3343	629	13	not	not	PART
inlawrev-3343	629	14	end	end	VERB
inlawrev-3343	629	15	with	with	ADP
inlawrev-3343	629	16	the	the	DET
inlawrev-3343	629	17	panel	panel	NOUN
inlawrev-3343	629	18	ruling	ruling	NOUN
inlawrev-3343	629	19	.	.	PUNCT
inlawrev-3343	630	1	instead	instead	ADV
inlawrev-3343	630	2	,	,	PUNCT
inlawrev-3343	630	3	the	the	DET
inlawrev-3343	630	4	case	case	NOUN
inlawrev-3343	630	5	was	be	AUX
inlawrev-3343	630	6	heard	hear	VERB
inlawrev-3343	630	7	by	by	ADP
inlawrev-3343	630	8	the	the	DET
inlawrev-3343	630	9	ninth	ninth	ADJ
inlawrev-3343	630	10	circuit	circuit	NOUN
inlawrev-3343	630	11	court	court	NOUN
inlawrev-3343	630	12	of	of	ADP
inlawrev-3343	630	13	appeals	appeal	NOUN
inlawrev-3343	630	14	sitting	sit	VERB
inlawrev-3343	630	15	en	en	ADP
inlawrev-3343	630	16	banc	banc	PROPN
inlawrev-3343	630	17	.	.	PUNCT
inlawrev-3343	631	1	'^^	'^^	PROPN
inlawrev-3343	631	2	initially	initially	ADV
inlawrev-3343	631	3	,	,	PUNCT
inlawrev-3343	631	4	the	the	DET
inlawrev-3343	631	5	en	en	PROPN
inlawrev-3343	631	6	banc	banc	PROPN
inlawrev-3343	631	7	opinion	opinion	NOUN
inlawrev-3343	631	8	concluded	conclude	VERB
inlawrev-3343	631	9	that	that	SCONJ
inlawrev-3343	631	10	the	the	DET
inlawrev-3343	631	11	microsoft	microsoft	PROPN
inlawrev-3343	631	12	freelancers	freelancer	NOUN
inlawrev-3343	631	13	were	be	AUX
inlawrev-3343	631	14	common	common	ADJ
inlawrev-3343	631	15	law	law	NOUN
inlawrev-3343	631	16	employees	employee	NOUN
inlawrev-3343	631	17	,	,	PUNCT
inlawrev-3343	631	18	a	a	DET
inlawrev-3343	631	19	point	point	NOUN
inlawrev-3343	631	20	that	that	SCONJ
inlawrev-3343	631	21	the	the	DET
inlawrev-3343	631	22	company	company	NOUN
inlawrev-3343	631	23	102	102	NUM
inlawrev-3343	631	24	.	.	PUNCT
inlawrev-3343	631	25	mat	mat	NOUN
inlawrev-3343	631	26	1197	1197	NUM
inlawrev-3343	631	27	.	.	PUNCT
inlawrev-3343	631	28	103	103	NUM
inlawrev-3343	631	29	.	.	PUNCT
inlawrev-3343	632	1	i.r.c.§	i.r.c.§	ADJ
inlawrev-3343	632	2	423(b)(4	423(b)(4	PROPN
inlawrev-3343	632	3	)	)	PUNCT
inlawrev-3343	632	4	(	(	PUNCT
inlawrev-3343	632	5	1994	1994	NUM
inlawrev-3343	632	6	)	)	PUNCT
inlawrev-3343	632	7	.	.	PUNCT
inlawrev-3343	633	1	104	104	NUM
inlawrev-3343	633	2	.	.	PUNCT
inlawrev-3343	634	1	microsoft	microsoft	PROPN
inlawrev-3343	634	2	corp	corp	PROPN
inlawrev-3343	634	3	.	.	PROPN
inlawrev-3343	634	4	1,97	1,97	PROPN
inlawrev-3343	634	5	f.3d	f.3d	NUM
inlawrev-3343	634	6	at	at	ADP
inlawrev-3343	634	7	1197	1197	NUM
inlawrev-3343	634	8	.	.	PUNCT
inlawrev-3343	635	1	105	105	NUM
inlawrev-3343	635	2	.	.	PUNCT
inlawrev-3343	636	1	i	i	PRON
inlawrev-3343	636	2	d.	d.	PROPN
inlawrev-3343	636	3	106	106	NUM
inlawrev-3343	636	4	.	.	PUNCT
inlawrev-3343	637	1	there	there	PRON
inlawrev-3343	637	2	is	be	VERB
inlawrev-3343	637	3	no	no	DET
inlawrev-3343	637	4	specific	specific	ADJ
inlawrev-3343	637	5	provision	provision	NOUN
inlawrev-3343	637	6	in	in	ADP
inlawrev-3343	637	7	the	the	DET
inlawrev-3343	637	8	internal	internal	ADJ
inlawrev-3343	637	9	revenue	revenue	NOUN
inlawrev-3343	637	10	code	code	NOUN
inlawrev-3343	637	11	allowing	allow	VERB
inlawrev-3343	637	12	individuals	individual	NOUN
inlawrev-3343	637	13	to	to	PART
inlawrev-3343	637	14	pursue	pursue	VERB
inlawrev-3343	637	15	litigation	litigation	NOUN
inlawrev-3343	637	16	to	to	PART
inlawrev-3343	637	17	collect	collect	VERB
inlawrev-3343	637	18	federal	federal	ADJ
inlawrev-3343	637	19	taxes	taxis	NOUN
inlawrev-3343	637	20	which	which	PRON
inlawrev-3343	637	21	might	might	AUX
inlawrev-3343	637	22	be	be	AUX
inlawrev-3343	637	23	owed	owe	VERB
inlawrev-3343	637	24	.	.	PUNCT
inlawrev-3343	638	1	however	however	ADV
inlawrev-3343	638	2	,	,	PUNCT
inlawrev-3343	638	3	the	the	DET
inlawrev-3343	638	4	issue	issue	NOUN
inlawrev-3343	638	5	of	of	ADP
inlawrev-3343	638	6	a	a	DET
inlawrev-3343	638	7	private	private	ADJ
inlawrev-3343	638	8	right	right	NOUN
inlawrev-3343	638	9	to	to	PART
inlawrev-3343	638	10	enforce	enforce	VERB
inlawrev-3343	638	11	federal	federal	ADJ
inlawrev-3343	638	12	law	law	NOUN
inlawrev-3343	638	13	arose	arise	VERB
inlawrev-3343	638	14	in	in	ADP
inlawrev-3343	638	15	the	the	DET
inlawrev-3343	638	16	context	context	NOUN
inlawrev-3343	638	17	of	of	ADP
inlawrev-3343	638	18	the	the	DET
inlawrev-3343	638	19	federal	federal	ADJ
inlawrev-3343	638	20	elections	election	NOUN
inlawrev-3343	638	21	campaign	campaign	NOUN
inlawrev-3343	638	22	act	act	NOUN
inlawrev-3343	638	23	amendments	amendment	NOUN
inlawrev-3343	638	24	of	of	ADP
inlawrev-3343	638	25	1974	1974	NUM
inlawrev-3343	638	26	.	.	PUNCT
inlawrev-3343	639	1	in	in	ADP
inlawrev-3343	639	2	cort	cort	PROPN
inlawrev-3343	639	3	v.	v.	ADP
inlawrev-3343	639	4	ash	ash	PROPN
inlawrev-3343	639	5	,	,	PUNCT
inlawrev-3343	639	6	422	422	NUM
inlawrev-3343	639	7	u.s	u.s	PROPN
inlawrev-3343	639	8	.	.	PROPN
inlawrev-3343	639	9	66	66	NUM
inlawrev-3343	639	10	(	(	PUNCT
inlawrev-3343	639	11	1975	1975	NUM
inlawrev-3343	639	12	)	)	PUNCT
inlawrev-3343	639	13	,	,	PUNCT
inlawrev-3343	639	14	the	the	DET
inlawrev-3343	639	15	supreme	supreme	PROPN
inlawrev-3343	639	16	court	court	PROPN
inlawrev-3343	639	17	ruled	rule	VERB
inlawrev-3343	639	18	that	that	SCONJ
inlawrev-3343	639	19	no	no	DET
inlawrev-3343	639	20	private	private	ADJ
inlawrev-3343	639	21	right	right	NOUN
inlawrev-3343	639	22	of	of	ADP
inlawrev-3343	639	23	action	action	NOUN
inlawrev-3343	639	24	was	be	AUX
inlawrev-3343	639	25	created	create	VERB
inlawrev-3343	639	26	by	by	ADP
inlawrev-3343	639	27	congress	congress	PROPN
inlawrev-3343	639	28	to	to	PART
inlawrev-3343	639	29	enforce	enforce	VERB
inlawrev-3343	639	30	the	the	DET
inlawrev-3343	639	31	statute	statute	NOUN
inlawrev-3343	639	32	.	.	PUNCT
inlawrev-3343	640	1	the	the	DET
inlawrev-3343	640	2	court	court	NOUN
inlawrev-3343	640	3	's	's	PART
inlawrev-3343	640	4	ruling	ruling	NOUN
inlawrev-3343	640	5	was	be	AUX
inlawrev-3343	640	6	based	base	VERB
inlawrev-3343	640	7	upon	upon	SCONJ
inlawrev-3343	640	8	consideration	consideration	NOUN
inlawrev-3343	640	9	of	of	ADP
inlawrev-3343	640	10	whether	whether	SCONJ
inlawrev-3343	640	11	:	:	PUNCT
inlawrev-3343	640	12	(	(	PUNCT
inlawrev-3343	640	13	1	1	X
inlawrev-3343	640	14	)	)	PUNCT
inlawrev-3343	640	15	the	the	DET
inlawrev-3343	640	16	plaintiff	plaintiff	NOUN
inlawrev-3343	640	17	is	be	AUX
inlawrev-3343	640	18	one	one	NUM
inlawrev-3343	640	19	of	of	ADP
inlawrev-3343	640	20	the	the	DET
inlawrev-3343	640	21	class	class	NOUN
inlawrev-3343	640	22	for	for	ADP
inlawrev-3343	640	23	whose	whose	DET
inlawrev-3343	640	24	special	special	ADJ
inlawrev-3343	640	25	benefit	benefit	NOUN
inlawrev-3343	640	26	the	the	DET
inlawrev-3343	640	27	statute	statute	NOUN
inlawrev-3343	640	28	was	be	AUX
inlawrev-3343	640	29	enacted	enact	VERB
inlawrev-3343	640	30	;	;	PUNCT
inlawrev-3343	640	31	(	(	PUNCT
inlawrev-3343	640	32	2	2	X
inlawrev-3343	640	33	)	)	PUNCT
inlawrev-3343	640	34	there	there	PRON
inlawrev-3343	640	35	is	be	VERB
inlawrev-3343	640	36	any	any	DET
inlawrev-3343	640	37	indication	indication	NOUN
inlawrev-3343	640	38	of	of	ADP
inlawrev-3343	640	39	legislative	legislative	ADJ
inlawrev-3343	640	40	intent	intent	NOUN
inlawrev-3343	640	41	either	either	CCONJ
inlawrev-3343	640	42	to	to	PART
inlawrev-3343	640	43	create	create	VERB
inlawrev-3343	640	44	or	or	CCONJ
inlawrev-3343	640	45	deny	deny	VERB
inlawrev-3343	640	46	a	a	DET
inlawrev-3343	640	47	private	private	ADJ
inlawrev-3343	640	48	remedy	remedy	NOUN
inlawrev-3343	640	49	;	;	PUNCT
inlawrev-3343	640	50	(	(	PUNCT
inlawrev-3343	640	51	3	3	X
inlawrev-3343	640	52	)	)	PUNCT
inlawrev-3343	640	53	a	a	DET
inlawrev-3343	640	54	private	private	ADJ
inlawrev-3343	640	55	remedy	remedy	NOUN
inlawrev-3343	640	56	would	would	AUX
inlawrev-3343	640	57	be	be	AUX
inlawrev-3343	640	58	consistent	consistent	ADJ
inlawrev-3343	640	59	with	with	ADP
inlawrev-3343	640	60	the	the	DET
inlawrev-3343	640	61	underlying	underlie	VERB
inlawrev-3343	640	62	purposes	purpose	NOUN
inlawrev-3343	640	63	of	of	ADP
inlawrev-3343	640	64	the	the	DET
inlawrev-3343	640	65	legislative	legislative	ADJ
inlawrev-3343	640	66	scheme	scheme	NOUN
inlawrev-3343	640	67	;	;	PUNCT
inlawrev-3343	640	68	and	and	CCONJ
inlawrev-3343	640	69	(	(	PUNCT
inlawrev-3343	640	70	4	4	X
inlawrev-3343	640	71	)	)	PUNCT
inlawrev-3343	640	72	the	the	DET
inlawrev-3343	640	73	cause	cause	NOUN
inlawrev-3343	640	74	of	of	ADP
inlawrev-3343	640	75	action	action	NOUN
inlawrev-3343	640	76	is	be	AUX
inlawrev-3343	640	77	one	one	NUM
inlawrev-3343	640	78	traditionally	traditionally	ADV
inlawrev-3343	640	79	relegated	relegate	VERB
inlawrev-3343	640	80	to	to	ADP
inlawrev-3343	640	81	state	state	NOUN
inlawrev-3343	640	82	law	law	NOUN
inlawrev-3343	640	83	so	so	SCONJ
inlawrev-3343	640	84	that	that	SCONJ
inlawrev-3343	640	85	it	it	PRON
inlawrev-3343	640	86	would	would	AUX
inlawrev-3343	640	87	be	be	AUX
inlawrev-3343	640	88	inappropriate	inappropriate	ADJ
inlawrev-3343	640	89	to	to	PART
inlawrev-3343	640	90	infer	infer	VERB
inlawrev-3343	640	91	a	a	DET
inlawrev-3343	640	92	cause	cause	NOUN
inlawrev-3343	640	93	of	of	ADP
inlawrev-3343	640	94	action	action	NOUN
inlawrev-3343	640	95	based	base	VERB
inlawrev-3343	640	96	solely	solely	ADV
inlawrev-3343	640	97	on	on	ADP
inlawrev-3343	640	98	federal	federal	ADJ
inlawrev-3343	640	99	law	law	NOUN
inlawrev-3343	640	100	.	.	PUNCT
inlawrev-3343	641	1	i	i	PRON
inlawrev-3343	641	2	d.	d.	PROPN
inlawrev-3343	641	3	at	at	ADP
inlawrev-3343	641	4	78	78	NUM
inlawrev-3343	641	5	.	.	PUNCT
inlawrev-3343	642	1	relying	rely	VERB
inlawrev-3343	642	2	upon	upon	SCONJ
inlawrev-3343	642	3	this	this	DET
inlawrev-3343	642	4	analysis	analysis	NOUN
inlawrev-3343	642	5	,	,	PUNCT
inlawrev-3343	642	6	it	it	PRON
inlawrev-3343	642	7	has	have	AUX
inlawrev-3343	642	8	been	be	AUX
inlawrev-3343	642	9	held	hold	VERB
inlawrev-3343	642	10	that	that	SCONJ
inlawrev-3343	642	11	erisa	erisa	NOUN
inlawrev-3343	642	12	does	do	AUX
inlawrev-3343	642	13	not	not	PART
inlawrev-3343	642	14	create	create	VERB
inlawrev-3343	642	15	a	a	DET
inlawrev-3343	642	16	private	private	ADJ
inlawrev-3343	642	17	remedy	remedy	NOUN
inlawrev-3343	642	18	to	to	PART
inlawrev-3343	642	19	challenge	challenge	VERB
inlawrev-3343	642	20	an	an	DET
inlawrev-3343	642	21	employer	employer	NOUN
inlawrev-3343	642	22	's	's	PART
inlawrev-3343	642	23	creation	creation	NOUN
inlawrev-3343	642	24	of	of	ADP
inlawrev-3343	642	25	a	a	DET
inlawrev-3343	642	26	'	'	PUNCT
inlawrev-3343	642	27	top	top	ADJ
inlawrev-3343	642	28	-	-	PUNCT
inlawrev-3343	642	29	heavy	heavy	ADJ
inlawrev-3343	642	30	'	'	PUNCT
inlawrev-3343	642	31	retirement	retirement	NOUN
inlawrev-3343	642	32	plan	plan	NOUN
inlawrev-3343	642	33	which	which	PRON
inlawrev-3343	642	34	would	would	AUX
inlawrev-3343	642	35	violate	violate	VERB
inlawrev-3343	642	36	internal	internal	ADJ
inlawrev-3343	642	37	revenue	revenue	NOUN
inlawrev-3343	642	38	code	code	NOUN
inlawrev-3343	642	39	standards	standard	NOUN
inlawrev-3343	642	40	for	for	ADP
inlawrev-3343	642	41	securing	secure	VERB
inlawrev-3343	642	42	favorable	favorable	ADJ
inlawrev-3343	642	43	tax	tax	NOUN
inlawrev-3343	642	44	treatment	treatment	NOUN
inlawrev-3343	642	45	.	.	PUNCT
inlawrev-3343	643	1	see	see	VERB
inlawrev-3343	643	2	trenton	trenton	PROPN
inlawrev-3343	643	3	v.	v.	PROPN
inlawrev-3343	643	4	scott	scott	PROPN
inlawrev-3343	643	5	paper	paper	PROPN
inlawrev-3343	643	6	co.	co.	PROPN
inlawrev-3343	643	7	,	,	PUNCT
inlawrev-3343	643	8	832	832	NUM
inlawrev-3343	643	9	f.2d	f.2d	SYM
inlawrev-3343	643	10	806	806	NUM
inlawrev-3343	643	11	,	,	PUNCT
inlawrev-3343	643	12	809	809	NUM
inlawrev-3343	643	13	(	(	PUNCT
inlawrev-3343	643	14	3d	3d	PROPN
inlawrev-3343	643	15	cir	cir	NOUN
inlawrev-3343	643	16	.	.	PUNCT
inlawrev-3343	643	17	1987	1987	NUM
inlawrev-3343	643	18	)	)	PUNCT
inlawrev-3343	643	19	,	,	PUNCT
inlawrev-3343	643	20	cert	cert	NOUN
inlawrev-3343	643	21	,	,	PUNCT
inlawrev-3343	643	22	denied	deny	VERB
inlawrev-3343	643	23	,	,	PUNCT
inlawrev-3343	643	24	485	485	NUM
inlawrev-3343	643	25	u.s	u.s	PROPN
inlawrev-3343	643	26	.	.	PROPN
inlawrev-3343	643	27	1022(1988	1022(1988	NUM
inlawrev-3343	643	28	)	)	PUNCT
inlawrev-3343	643	29	.	.	PUNCT
inlawrev-3343	644	1	1	1	NUM
inlawrev-3343	644	2	07	07	NUM
inlawrev-3343	644	3	.	.	PUNCT
inlawrev-3343	645	1	see	see	VERB
inlawrev-3343	645	2	microsoft	microsoft	PROPN
inlawrev-3343	645	3	corp	corp	PROPN
inlawrev-3343	645	4	.	.	PROPN
inlawrev-3343	645	5	/	/	PUNCT
inlawrev-3343	645	6	,	,	PUNCT
inlawrev-3343	645	7	97	97	NUM
inlawrev-3343	645	8	f.3d	f.3d	NUM
inlawrev-3343	645	9	at	at	ADP
inlawrev-3343	645	10	1	1	NUM
inlawrev-3343	645	11	1	1	NUM
inlawrev-3343	645	12	97	97	NUM
inlawrev-3343	645	13	.	.	PUNCT
inlawrev-3343	645	14	108	108	NUM
inlawrev-3343	645	15	.	.	PUNCT
inlawrev-3343	646	1	/^.	/^.	PUNCT
inlawrev-3343	646	2	at	at	ADP
inlawrev-3343	646	3	1198	1198	NUM
inlawrev-3343	646	4	-	-	SYM
inlawrev-3343	646	5	99	99	NUM
inlawrev-3343	646	6	.	.	PUNCT
inlawrev-3343	646	7	109	109	NUM
inlawrev-3343	646	8	.	.	PUNCT
inlawrev-3343	646	9	microsoft	microsoft	PROPN
inlawrev-3343	646	10	corp	corp	PROPN
inlawrev-3343	646	11	.	.	PROPN
inlawrev-3343	646	12	ii	ii	PROPN
inlawrev-3343	646	13	,	,	PUNCT
inlawrev-3343	646	14	120	120	NUM
inlawrev-3343	646	15	f.3d	f.3d	NUM
inlawrev-3343	646	16	1006	1006	NUM
inlawrev-3343	646	17	(	(	PUNCT
inlawrev-3343	646	18	9th	9th	ADJ
inlawrev-3343	646	19	cir	cir	NOUN
inlawrev-3343	646	20	.	.	PUNCT
inlawrev-3343	646	21	1997	1997	NUM
inlawrev-3343	646	22	)	)	PUNCT
inlawrev-3343	646	23	(	(	PUNCT
inlawrev-3343	646	24	en	en	X
inlawrev-3343	646	25	banc	banc	PROPN
inlawrev-3343	646	26	)	)	PUNCT
inlawrev-3343	646	27	.	.	PUNCT
inlawrev-3343	647	1	1	1	NUM
inlawrev-3343	647	2	999	999	NUM
inlawrev-3343	647	3	]	]	PUNCT
inlawrev-3343	647	4	employee	employee	NOUN
inlawrev-3343	647	5	benefits	benefit	NOUN
inlawrev-3343	647	6	problem	problem	NOUN
inlawrev-3343	647	7	323	323	NUM
inlawrev-3343	647	8	itself	itself	PRON
inlawrev-3343	647	9	had	have	AUX
inlawrev-3343	647	10	not	not	PART
inlawrev-3343	647	11	contested	contest	VERB
inlawrev-3343	647	12	,	,	PUNCT
inlawrev-3343	647	13	''	''	PUNCT
inlawrev-3343	647	14	°	°	CCONJ
inlawrev-3343	648	1	and	and	CCONJ
inlawrev-3343	648	2	that	that	SCONJ
inlawrev-3343	648	3	the	the	DET
inlawrev-3343	648	4	misclassification	misclassification	NOUN
inlawrev-3343	648	5	of	of	ADP
inlawrev-3343	648	6	the	the	DET
inlawrev-3343	648	7	freelancers	freelancer	NOUN
inlawrev-3343	648	8	as	as	ADP
inlawrev-3343	648	9	independent	independent	ADJ
inlawrev-3343	648	10	contractors	contractor	NOUN
inlawrev-3343	648	11	was	be	AUX
inlawrev-3343	648	12	a	a	DET
inlawrev-3343	648	13	mistake	mistake	NOUN
inlawrev-3343	648	14	rather	rather	ADV
inlawrev-3343	648	15	than	than	ADP
inlawrev-3343	648	16	an	an	DET
inlawrev-3343	648	17	intentional	intentional	ADJ
inlawrev-3343	648	18	violation	violation	NOUN
inlawrev-3343	648	19	of	of	ADP
inlawrev-3343	648	20	governing	govern	VERB
inlawrev-3343	648	21	legal	legal	ADJ
inlawrev-3343	648	22	principles	principle	NOUN
inlawrev-3343	648	23	.	.	PUNCT
inlawrev-3343	649	1	''^	''^	PROPN
inlawrev-3343	649	2	the	the	DET
inlawrev-3343	649	3	court	court	NOUN
inlawrev-3343	649	4	then	then	ADV
inlawrev-3343	649	5	reasoned	reason	VERB
inlawrev-3343	649	6	that	that	SCONJ
inlawrev-3343	649	7	the	the	DET
inlawrev-3343	649	8	status	status	NOUN
inlawrev-3343	649	9	of	of	ADP
inlawrev-3343	649	10	the	the	DET
inlawrev-3343	649	11	freelancers	freelancer	NOUN
inlawrev-3343	649	12	as	as	ADP
inlawrev-3343	649	13	potential	potential	ADJ
inlawrev-3343	649	14	deferred	defer	VERB
inlawrev-3343	649	15	compensation	compensation	NOUN
inlawrev-3343	649	16	program	program	NOUN
inlawrev-3343	649	17	participants	participant	NOUN
inlawrev-3343	649	18	had	have	VERB
inlawrev-3343	649	19	to	to	PART
inlawrev-3343	649	20	be	be	AUX
inlawrev-3343	649	21	determined	determine	VERB
inlawrev-3343	649	22	by	by	ADP
inlawrev-3343	649	23	the	the	DET
inlawrev-3343	649	24	coverage	coverage	NOUN
inlawrev-3343	649	25	provided	provide	VERB
inlawrev-3343	649	26	in	in	ADP
inlawrev-3343	649	27	the	the	DET
inlawrev-3343	649	28	plan	plan	NOUN
inlawrev-3343	649	29	documents	document	NOUN
inlawrev-3343	649	30	because	because	SCONJ
inlawrev-3343	649	31	it	it	PRON
inlawrev-3343	649	32	could	could	AUX
inlawrev-3343	649	33	not	not	PART
inlawrev-3343	649	34	be	be	AUX
inlawrev-3343	649	35	governed	govern	VERB
inlawrev-3343	649	36	by	by	ADP
inlawrev-3343	649	37	the	the	DET
inlawrev-3343	649	38	erroneous	erroneous	ADJ
inlawrev-3343	649	39	independent	independent	ADJ
inlawrev-3343	649	40	contractor	contractor	NOUN
inlawrev-3343	649	41	classification	classification	NOUN
inlawrev-3343	649	42	decision	decision	NOUN
inlawrev-3343	649	43	,	,	PUNCT
inlawrev-3343	649	44	even	even	ADV
inlawrev-3343	649	45	though	though	SCONJ
inlawrev-3343	649	46	the	the	DET
inlawrev-3343	649	47	freelancers	freelancer	NOUN
inlawrev-3343	649	48	had	have	AUX
inlawrev-3343	649	49	signed	sign	VERB
inlawrev-3343	649	50	independent	independent	ADJ
inlawrev-3343	649	51	contractor	contractor	NOUN
inlawrev-3343	649	52	agreements	agreement	NOUN
inlawrev-3343	649	53	acknowledging	acknowledge	VERB
inlawrev-3343	649	54	that	that	SCONJ
inlawrev-3343	649	55	they	they	PRON
inlawrev-3343	649	56	were	be	AUX
inlawrev-3343	649	57	ineligible	ineligible	ADJ
inlawrev-3343	649	58	to	to	PART
inlawrev-3343	649	59	participate	participate	VERB
inlawrev-3343	649	60	in	in	ADP
inlawrev-3343	649	61	any	any	DET
inlawrev-3343	649	62	company	company	NOUN
inlawrev-3343	649	63	benefit	benefit	NOUN
inlawrev-3343	649	64	plan	plan	NOUN
inlawrev-3343	649	65	.	.	PUNCT
inlawrev-3343	650	1	'*^	'*^	PROPN
inlawrev-3343	650	2	the	the	DET
inlawrev-3343	650	3	court	court	NOUN
inlawrev-3343	650	4	's	's	PART
inlawrev-3343	650	5	ruling	ruling	NOUN
inlawrev-3343	650	6	on	on	ADP
inlawrev-3343	650	7	these	these	DET
inlawrev-3343	650	8	issues	issue	NOUN
inlawrev-3343	650	9	paralleled	parallel	VERB
inlawrev-3343	650	10	the	the	DET
inlawrev-3343	650	11	decision	decision	NOUN
inlawrev-3343	650	12	of	of	ADP
inlawrev-3343	650	13	the	the	DET
inlawrev-3343	650	14	ninth	ninth	ADJ
inlawrev-3343	650	15	circuit	circuit	NOUN
inlawrev-3343	650	16	panel	panel	NOUN
inlawrev-3343	650	17	.	.	PUNCT
inlawrev-3343	651	1	the	the	DET
inlawrev-3343	651	2	freelancers	freelancer	NOUN
inlawrev-3343	651	3	'	'	PART
inlawrev-3343	651	4	claim	claim	NOUN
inlawrev-3343	651	5	for	for	ADP
inlawrev-3343	651	6	deferred	defer	VERB
inlawrev-3343	651	7	compensation	compensation	NOUN
inlawrev-3343	651	8	had	have	AUX
inlawrev-3343	651	9	already	already	ADV
inlawrev-3343	651	10	been	be	AUX
inlawrev-3343	651	11	considered	consider	VERB
inlawrev-3343	651	12	by	by	ADP
inlawrev-3343	651	13	the	the	DET
inlawrev-3343	651	14	benefits	benefit	NOUN
inlawrev-3343	651	15	plan	plan	VERB
inlawrev-3343	651	16	administrator	administrator	NOUN
inlawrev-3343	651	17	for	for	ADP
inlawrev-3343	651	18	microsoft	microsoft	PROPN
inlawrev-3343	651	19	,	,	PUNCT
inlawrev-3343	651	20	and	and	CCONJ
inlawrev-3343	651	21	had	have	AUX
inlawrev-3343	651	22	been	be	AUX
inlawrev-3343	651	23	ruled	rule	VERB
inlawrev-3343	651	24	invalid	invalid	ADJ
inlawrev-3343	651	25	.	.	PUNCT
inlawrev-3343	652	1	"^	"^	VERB
inlawrev-3343	652	2	however	however	ADV
inlawrev-3343	652	3	,	,	PUNCT
inlawrev-3343	652	4	that	that	SCONJ
inlawrev-3343	652	5	ruling	ruling	NOUN
inlawrev-3343	652	6	was	be	AUX
inlawrev-3343	652	7	based	base	VERB
inlawrev-3343	652	8	upon	upon	SCONJ
inlawrev-3343	652	9	the	the	DET
inlawrev-3343	652	10	erroneous	erroneous	ADJ
inlawrev-3343	652	11	classification	classification	NOUN
inlawrev-3343	652	12	of	of	ADP
inlawrev-3343	652	13	the	the	DET
inlawrev-3343	652	14	freelancers	freelancer	NOUN
inlawrev-3343	652	15	as	as	ADP
inlawrev-3343	652	16	independent	independent	ADJ
inlawrev-3343	652	17	contractors	contractor	NOUN
inlawrev-3343	652	18	.	.	PUNCT
inlawrev-3343	652	19	''	''	PUNCT
inlawrev-3343	653	1	'	'	PUNCT
inlawrev-3343	653	2	*	*	PUNCT
inlawrev-3343	653	3	the	the	DET
inlawrev-3343	653	4	en	en	PROPN
inlawrev-3343	653	5	banc	banc	PROPN
inlawrev-3343	653	6	court	court	PROPN
inlawrev-3343	653	7	concluded	conclude	VERB
inlawrev-3343	653	8	that	that	SCONJ
inlawrev-3343	653	9	this	this	PRON
inlawrev-3343	653	10	was	be	AUX
inlawrev-3343	653	11	reversible	reversible	ADJ
inlawrev-3343	653	12	even	even	ADV
inlawrev-3343	653	13	under	under	ADP
inlawrev-3343	653	14	the	the	DET
inlawrev-3343	653	15	flexible	flexible	ADJ
inlawrev-3343	653	16	arbitrary	arbitrary	ADJ
inlawrev-3343	653	17	or	or	CCONJ
inlawrev-3343	653	18	capricious	capricious	ADJ
inlawrev-3343	653	19	standard	standard	NOUN
inlawrev-3343	653	20	of	of	ADP
inlawrev-3343	653	21	review	review	NOUN
inlawrev-3343	653	22	.	.	PUNCT
inlawrev-3343	654	1	"^	"^	VERB
inlawrev-3343	655	1	once	once	ADV
inlawrev-3343	655	2	the	the	DET
inlawrev-3343	655	3	dispute	dispute	NOUN
inlawrev-3343	655	4	reached	reach	VERB
inlawrev-3343	655	5	the	the	DET
inlawrev-3343	655	6	courts	court	NOUN
inlawrev-3343	655	7	,	,	PUNCT
inlawrev-3343	655	8	however	however	ADV
inlawrev-3343	655	9	,	,	PUNCT
inlawrev-3343	655	10	microsoft	microsoft	PROPN
inlawrev-3343	655	11	substituted	substitute	VERB
inlawrev-3343	655	12	its	its	PRON
inlawrev-3343	655	13	new	new	ADJ
inlawrev-3343	655	14	legal	legal	ADJ
inlawrev-3343	655	15	theory	theory	NOUN
inlawrev-3343	655	16	that	that	PRON
inlawrev-3343	655	17	benefit	benefit	NOUN
inlawrev-3343	655	18	eligibility	eligibility	NOUN
inlawrev-3343	655	19	was	be	AUX
inlawrev-3343	655	20	properly	properly	ADV
inlawrev-3343	655	21	denied	deny	VERB
inlawrev-3343	655	22	because	because	SCONJ
inlawrev-3343	655	23	the	the	DET
inlawrev-3343	655	24	freelancers	freelancer	NOUN
inlawrev-3343	655	25	were	be	AUX
inlawrev-3343	655	26	paid	pay	VERB
inlawrev-3343	655	27	by	by	ADP
inlawrev-3343	655	28	the	the	DET
inlawrev-3343	655	29	accounts	account	NOUN
inlawrev-3343	655	30	receivable	receivable	ADJ
inlawrev-3343	655	31	department	department	NOUN
inlawrev-3343	655	32	rather	rather	ADV
inlawrev-3343	655	33	than	than	ADP
inlawrev-3343	655	34	payroll	payroll	NOUN
inlawrev-3343	655	35	.	.	PUNCT
inlawrev-3343	656	1	"^	"^	PUNCT
inlawrev-3343	657	1	but	but	CCONJ
inlawrev-3343	657	2	rather	rather	ADV
inlawrev-3343	657	3	than	than	SCONJ
inlawrev-3343	657	4	reject	reject	VERB
inlawrev-3343	657	5	this	this	DET
inlawrev-3343	657	6	argument	argument	NOUN
inlawrev-3343	657	7	as	as	SCONJ
inlawrev-3343	657	8	the	the	DET
inlawrev-3343	657	9	ninth	ninth	ADJ
inlawrev-3343	657	10	circuit	circuit	NOUN
inlawrev-3343	657	11	panel	panel	NOUN
inlawrev-3343	657	12	had	have	AUX
inlawrev-3343	657	13	done	do	VERB
inlawrev-3343	657	14	,	,	PUNCT
inlawrev-3343	657	15	the	the	DET
inlawrev-3343	657	16	court	court	NOUN
inlawrev-3343	657	17	sitting	sit	VERB
inlawrev-3343	657	18	en	en	ADP
inlawrev-3343	657	19	banc	banc	PROPN
inlawrev-3343	657	20	determined	determine	VERB
inlawrev-3343	657	21	that	that	SCONJ
inlawrev-3343	657	22	the	the	DET
inlawrev-3343	657	23	company	company	NOUN
inlawrev-3343	657	24	's	's	PART
inlawrev-3343	657	25	new	new	ADJ
inlawrev-3343	657	26	theory	theory	NOUN
inlawrev-3343	657	27	should	should	AUX
inlawrev-3343	657	28	be	be	AUX
inlawrev-3343	657	29	referred	refer	VERB
inlawrev-3343	657	30	back	back	ADV
inlawrev-3343	657	31	to	to	ADP
inlawrev-3343	657	32	the	the	DET
inlawrev-3343	657	33	benefits	benefit	NOUN
inlawrev-3343	657	34	plan	plan	VERB
inlawrev-3343	657	35	administrator	administrator	NOUN
inlawrev-3343	657	36	for	for	ADP
inlawrev-3343	657	37	a	a	DET
inlawrev-3343	657	38	decision	decision	NOUN
inlawrev-3343	657	39	.	.	PUNCT
inlawrev-3343	658	1	"^	"^	PUNCT
inlawrev-3343	658	2	although	although	SCONJ
inlawrev-3343	658	3	the	the	DET
inlawrev-3343	658	4	court	court	NOUN
inlawrev-3343	658	5	did	do	AUX
inlawrev-3343	658	6	not	not	PART
inlawrev-3343	658	7	explicitly	explicitly	ADV
inlawrev-3343	658	8	address	address	VERB
inlawrev-3343	658	9	the	the	DET
inlawrev-3343	658	10	issue	issue	NOUN
inlawrev-3343	658	11	,	,	PUNCT
inlawrev-3343	658	12	presumably	presumably	ADV
inlawrev-3343	658	13	this	this	PRON
inlawrev-3343	658	14	would	would	AUX
inlawrev-3343	658	15	mean	mean	VERB
inlawrev-3343	658	16	that	that	SCONJ
inlawrev-3343	658	17	the	the	DET
inlawrev-3343	658	18	plan	plan	NOUN
inlawrev-3343	658	19	administrator	administrator	NOUN
inlawrev-3343	658	20	's	's	PART
inlawrev-3343	658	21	ruling	ruling	NOUN
inlawrev-3343	658	22	would	would	AUX
inlawrev-3343	658	23	only	only	ADV
inlawrev-3343	658	24	be	be	AUX
inlawrev-3343	658	25	reversible	reversible	ADJ
inlawrev-3343	658	26	for	for	ADP
inlawrev-3343	658	27	abuse	abuse	NOUN
inlawrev-3343	658	28	of	of	ADP
inlawrev-3343	658	29	discretion	discretion	NOUN
inlawrev-3343	658	30	rather	rather	ADV
inlawrev-3343	658	31	than	than	ADP
inlawrev-3343	658	32	subject	subject	ADJ
inlawrev-3343	658	33	to	to	ADP
inlawrev-3343	658	34	the	the	DET
inlawrev-3343	658	35	de	de	PROPN
inlawrev-3343	658	36	novo	novo	PROPN
inlawrev-3343	658	37	review	review	NOUN
inlawrev-3343	658	38	standard	standard	NOUN
inlawrev-3343	658	39	applied	apply	VERB
inlawrev-3343	658	40	by	by	ADP
inlawrev-3343	658	41	the	the	DET
inlawrev-3343	658	42	ninth	ninth	ADJ
inlawrev-3343	658	43	circuit	circuit	NOUN
inlawrev-3343	658	44	panel	panel	NOUN
inlawrev-3343	658	45	.	.	PUNCT
inlawrev-3343	659	1	"	"	PUNCT
inlawrev-3343	659	2	^	^	PUNCT
inlawrev-3343	659	3	although	although	SCONJ
inlawrev-3343	659	4	the	the	DET
inlawrev-3343	659	5	court	court	NOUN
inlawrev-3343	659	6	cautioned	caution	VERB
inlawrev-3343	659	7	the	the	DET
inlawrev-3343	659	8	benefits	benefit	NOUN
inlawrev-3343	659	9	plan	plan	VERB
inlawrev-3343	659	10	administrator	administrator	NOUN
inlawrev-3343	659	11	to	to	PART
inlawrev-3343	659	12	"	"	PUNCT
inlawrev-3343	659	13	pay	pay	VERB
inlawrev-3343	659	14	careful	careful	ADJ
inlawrev-3343	659	15	attention	attention	NOUN
inlawrev-3343	659	16	"	"	PUNCT
inlawrev-3343	659	17	to	to	ADP
inlawrev-3343	659	18	the	the	DET
inlawrev-3343	659	19	decision	decision	NOUN
inlawrev-3343	659	20	of	of	ADP
inlawrev-3343	659	21	the	the	DET
inlawrev-3343	659	22	ninth	ninth	ADJ
inlawrev-3343	659	23	circuit	circuit	NOUN
inlawrev-3343	659	24	panel	panel	NOUN
inlawrev-3343	659	25	,	,	PUNCT
inlawrev-3343	659	26	the	the	DET
inlawrev-3343	659	27	en	en	PROPN
inlawrev-3343	659	28	banc	banc	PROPN
inlawrev-3343	659	29	court	court	PROPN
inlawrev-3343	659	30	nevertheless	nevertheless	ADV
inlawrev-3343	659	31	concluded	conclude	VERB
inlawrev-3343	659	32	that	that	SCONJ
inlawrev-3343	659	33	it	it	PRON
inlawrev-3343	659	34	was	be	AUX
inlawrev-3343	659	35	the	the	DET
inlawrev-3343	659	36	plan	plan	NOUN
inlawrev-3343	659	37	administrator	administrator	NOUN
inlawrev-3343	659	38	who	who	PRON
inlawrev-3343	659	39	had	have	VERB
inlawrev-3343	659	40	the	the	DET
inlawrev-3343	659	41	"	"	PUNCT
inlawrev-3343	659	42	primary	primary	ADJ
inlawrev-3343	659	43	duty	duty	NOUN
inlawrev-3343	659	44	of	of	ADP
inlawrev-3343	659	45	construction	construction	NOUN
inlawrev-3343	659	46	.	.	PUNCT
inlawrev-3343	660	1	""^	""^	NOUN
inlawrev-3343	660	2	in	in	ADP
inlawrev-3343	660	3	contrast	contrast	NOUN
inlawrev-3343	660	4	to	to	ADP
inlawrev-3343	660	5	its	its	PRON
inlawrev-3343	660	6	decision	decision	NOUN
inlawrev-3343	660	7	to	to	PART
inlawrev-3343	660	8	remand	remand	VERB
inlawrev-3343	660	9	the	the	DET
inlawrev-3343	660	10	claim	claim	NOUN
inlawrev-3343	660	11	for	for	ADP
inlawrev-3343	660	12	participation	participation	NOUN
inlawrev-3343	660	13	in	in	ADP
inlawrev-3343	660	14	the	the	DET
inlawrev-3343	660	15	deferred	defer	VERB
inlawrev-3343	660	16	compensation	compensation	NOUN
inlawrev-3343	660	17	plan	plan	NOUN
inlawrev-3343	660	18	,	,	PUNCT
inlawrev-3343	660	19	the	the	DET
inlawrev-3343	660	20	ninth	ninth	ADJ
inlawrev-3343	660	21	circuit	circuit	PROPN
inlawrev-3343	660	22	en	en	ADP
inlawrev-3343	660	23	banc	banc	PROPN
inlawrev-3343	660	24	ruling	ruling	NOUN
inlawrev-3343	660	25	affirmed	affirm	VERB
inlawrev-3343	660	26	the	the	DET
inlawrev-3343	660	27	panel	panel	NOUN
inlawrev-3343	660	28	's	's	PART
inlawrev-3343	660	29	conclusion	conclusion	NOUN
inlawrev-3343	660	30	that	that	SCONJ
inlawrev-3343	660	31	the	the	DET
inlawrev-3343	660	32	freelancers	freelancer	NOUN
inlawrev-3343	660	33	were	be	AUX
inlawrev-3343	660	34	entitled	entitle	VERB
inlawrev-3343	660	35	to	to	PART
inlawrev-3343	660	36	participate	participate	VERB
inlawrev-3343	660	37	in	in	ADP
inlawrev-3343	660	38	the	the	DET
inlawrev-3343	660	39	microsoft	microsoft	PROPN
inlawrev-3343	660	40	stock	stock	PROPN
inlawrev-3343	660	41	110	110	NUM
inlawrev-3343	660	42	.	.	PUNCT
inlawrev-3343	661	1	/^.	/^.	PUNCT
inlawrev-3343	661	2	at	at	ADP
inlawrev-3343	661	3	1010	1010	NUM
inlawrev-3343	661	4	.	.	PUNCT
inlawrev-3343	662	1	111	111	NUM
inlawrev-3343	662	2	.	.	PUNCT
inlawrev-3343	662	3	mat	mat	NOUN
inlawrev-3343	662	4	1011	1011	NUM
inlawrev-3343	662	5	.	.	PUNCT
inlawrev-3343	663	1	112	112	NUM
inlawrev-3343	663	2	.	.	PUNCT
inlawrev-3343	663	3	mat	mat	NOUN
inlawrev-3343	663	4	1012	1012	NUM
inlawrev-3343	663	5	-	-	SYM
inlawrev-3343	663	6	13	13	NUM
inlawrev-3343	663	7	.	.	NOUN
inlawrev-3343	663	8	113	113	NUM
inlawrev-3343	663	9	.	.	PUNCT
inlawrev-3343	664	1	see	see	VERB
inlawrev-3343	664	2	i	i	PRON
inlawrev-3343	664	3	d.	d.	PROPN
inlawrev-3343	664	4	at	at	ADP
inlawrev-3343	664	5	\0\3	\0\3	PROPN
inlawrev-3343	664	6	.	.	PUNCT
inlawrev-3343	665	1	114	114	NUM
inlawrev-3343	665	2	.	.	PUNCT
inlawrev-3343	666	1	see	see	VERB
inlawrev-3343	666	2	i	i	PRON
inlawrev-3343	666	3	d.	d.	PROPN
inlawrev-3343	666	4	115	115	NUM
inlawrev-3343	666	5	.	.	PUNCT
inlawrev-3343	667	1	i	i	PRON
inlawrev-3343	667	2	d	d	PROPN
inlawrev-3343	667	3	116	116	PROPN
inlawrev-3343	667	4	.	.	PUNCT
inlawrev-3343	668	1	see	see	VERB
inlawrev-3343	668	2	i	i	PRON
inlawrev-3343	668	3	d.	d.	PROPN
inlawrev-3343	668	4	117	117	NUM
inlawrev-3343	668	5	.	.	PUNCT
inlawrev-3343	669	1	mat	mat	NOUN
inlawrev-3343	669	2	1013	1013	NUM
inlawrev-3343	669	3	-	-	SYM
inlawrev-3343	669	4	14	14	NUM
inlawrev-3343	669	5	.	.	PUNCT
inlawrev-3343	670	1	118	118	NUM
inlawrev-3343	670	2	.	.	PUNCT
inlawrev-3343	671	1	at	at	ADP
inlawrev-3343	671	2	the	the	DET
inlawrev-3343	671	3	beginning	beginning	NOUN
inlawrev-3343	671	4	of	of	ADP
inlawrev-3343	671	5	its	its	PRON
inlawrev-3343	671	6	decision	decision	NOUN
inlawrev-3343	671	7	the	the	DET
inlawrev-3343	671	8	en	en	PROPN
inlawrev-3343	671	9	banc	banc	PROPN
inlawrev-3343	671	10	court	court	NOUN
inlawrev-3343	671	11	took	take	VERB
inlawrev-3343	671	12	pains	pain	NOUN
inlawrev-3343	671	13	to	to	PART
inlawrev-3343	671	14	restate	restate	VERB
inlawrev-3343	671	15	the	the	DET
inlawrev-3343	671	16	abuse	abuse	NOUN
inlawrev-3343	671	17	of	of	ADP
inlawrev-3343	671	18	discretion	discretion	NOUN
inlawrev-3343	671	19	review	review	VERB
inlawrev-3343	671	20	standard	standard	ADJ
inlawrev-3343	671	21	applicable	applicable	ADJ
inlawrev-3343	671	22	to	to	ADP
inlawrev-3343	671	23	discretionary	discretionary	ADJ
inlawrev-3343	671	24	decisions	decision	NOUN
inlawrev-3343	671	25	of	of	ADP
inlawrev-3343	671	26	plan	plan	NOUN
inlawrev-3343	671	27	administrators	administrator	NOUN
inlawrev-3343	671	28	.	.	PUNCT
inlawrev-3343	672	1	i	i	PRON
inlawrev-3343	672	2	d.	d.	PROPN
inlawrev-3343	672	3	at	at	ADP
inlawrev-3343	672	4	1009	1009	NUM
inlawrev-3343	672	5	.	.	PUNCT
inlawrev-3343	673	1	119	119	NUM
inlawrev-3343	673	2	.	.	PUNCT
inlawrev-3343	673	3	m.	m.	NOUN
inlawrev-3343	673	4	at	at	ADP
inlawrev-3343	673	5	1013	1013	NUM
inlawrev-3343	673	6	.	.	PUNCT
inlawrev-3343	674	1	in	in	ADP
inlawrev-3343	674	2	contrast	contrast	NOUN
inlawrev-3343	674	3	,	,	PUNCT
inlawrev-3343	674	4	judge	judge	PROPN
inlawrev-3343	674	5	fletcher	fletcher	PROPN
inlawrev-3343	674	6	,	,	PUNCT
inlawrev-3343	674	7	writing	write	VERB
inlawrev-3343	674	8	for	for	ADP
inlawrev-3343	674	9	seven	seven	NUM
inlawrev-3343	674	10	members	member	NOUN
inlawrev-3343	674	11	of	of	ADP
inlawrev-3343	674	12	the	the	DET
inlawrev-3343	674	13	en	en	PROPN
inlawrev-3343	674	14	banc	banc	PROPN
inlawrev-3343	674	15	panel	panel	PROPN
inlawrev-3343	674	16	,	,	PUNCT
inlawrev-3343	674	17	argued	argue	VERB
inlawrev-3343	674	18	that	that	SCONJ
inlawrev-3343	674	19	a	a	DET
inlawrev-3343	674	20	remand	remand	NOUN
inlawrev-3343	674	21	to	to	ADP
inlawrev-3343	674	22	the	the	DET
inlawrev-3343	674	23	benefits	benefit	NOUN
inlawrev-3343	674	24	plan	plan	NOUN
inlawrev-3343	674	25	administrator	administrator	NOUN
inlawrev-3343	674	26	was	be	AUX
inlawrev-3343	674	27	inappropriate	inappropriate	ADJ
inlawrev-3343	674	28	on	on	ADP
inlawrev-3343	674	29	the	the	DET
inlawrev-3343	674	30	grounds	ground	NOUN
inlawrev-3343	674	31	that	that	SCONJ
inlawrev-3343	674	32	a	a	DET
inlawrev-3343	674	33	plan	plan	NOUN
inlawrev-3343	674	34	should	should	AUX
inlawrev-3343	674	35	"	"	PUNCT
inlawrev-3343	674	36	not	not	PART
inlawrev-3343	674	37	be	be	AUX
inlawrev-3343	674	38	permitted	permit	VERB
inlawrev-3343	674	39	to	to	PART
inlawrev-3343	674	40	assert	assert	VERB
inlawrev-3343	674	41	on	on	ADP
inlawrev-3343	674	42	judicial	judicial	ADJ
inlawrev-3343	674	43	review	review	NOUN
inlawrev-3343	674	44	reasons	reason	NOUN
inlawrev-3343	674	45	for	for	ADP
inlawrev-3343	674	46	denial	denial	NOUN
inlawrev-3343	674	47	that	that	PRON
inlawrev-3343	674	48	were	be	AUX
inlawrev-3343	674	49	not	not	PART
inlawrev-3343	674	50	contained	contain	VERB
inlawrev-3343	674	51	in	in	ADP
inlawrev-3343	674	52	the	the	DET
inlawrev-3343	674	53	plan	plan	NOUN
inlawrev-3343	674	54	administrator	administrator	NOUN
inlawrev-3343	674	55	's	's	PART
inlawrev-3343	674	56	decision	decision	NOUN
inlawrev-3343	674	57	.	.	PUNCT
inlawrev-3343	674	58	"	"	PUNCT
inlawrev-3343	675	1	i	i	PRON
inlawrev-3343	675	2	d.	d.	PROPN
inlawrev-3343	675	3	at	at	ADP
inlawrev-3343	675	4	1016	1016	NUM
inlawrev-3343	675	5	.	.	PUNCT
inlawrev-3343	676	1	324	324	NUM
inlawrev-3343	676	2	indiana	indiana	PROPN
inlawrev-3343	676	3	law	law	PROPN
inlawrev-3343	676	4	review	review	NOUN
inlawrev-3343	676	5	[	[	X
inlawrev-3343	676	6	vol	vol	NOUN
inlawrev-3343	676	7	.	.	PUNCT
inlawrev-3343	676	8	32:301	32:301	NUM
inlawrev-3343	676	9	purchase	purchase	NOUN
inlawrev-3343	676	10	plan	plan	NOUN
inlawrev-3343	676	11	.	.	PUNCT
inlawrev-3343	677	1	it	it	PRON
inlawrev-3343	677	2	viewed	view	VERB
inlawrev-3343	677	3	the	the	DET
inlawrev-3343	677	4	company	company	NOUN
inlawrev-3343	677	5	as	as	ADP
inlawrev-3343	677	6	having	having	AUX
inlawrev-3343	677	7	extended	extend	VERB
inlawrev-3343	677	8	the	the	DET
inlawrev-3343	677	9	plan	plan	NOUN
inlawrev-3343	677	10	to	to	ADP
inlawrev-3343	677	11	its	its	PRON
inlawrev-3343	677	12	employees	employee	NOUN
inlawrev-3343	677	13	in	in	ADP
inlawrev-3343	677	14	return	return	NOUN
inlawrev-3343	677	15	for	for	ADP
inlawrev-3343	677	16	services	service	NOUN
inlawrev-3343	677	17	rendered	render	VERB
inlawrev-3343	677	18	and	and	CCONJ
inlawrev-3343	677	19	as	as	ADP
inlawrev-3343	677	20	a	a	DET
inlawrev-3343	677	21	means	means	NOUN
inlawrev-3343	677	22	to	to	PART
inlawrev-3343	677	23	insure	insure	VERB
inlawrev-3343	677	24	a	a	DET
inlawrev-3343	677	25	productive	productive	ADJ
inlawrev-3343	677	26	work	work	NOUN
inlawrev-3343	677	27	force	force	NOUN
inlawrev-3343	677	28	.	.	PUNCT
inlawrev-3343	678	1	*	*	PUNCT
inlawrev-3343	678	2	^^	^^	PUNCT
inlawrev-3343	678	3	in	in	ADP
inlawrev-3343	678	4	the	the	DET
inlawrev-3343	678	5	court	court	NOUN
inlawrev-3343	678	6	's	's	PART
inlawrev-3343	678	7	view	view	NOUN
inlawrev-3343	678	8	,	,	PUNCT
inlawrev-3343	678	9	the	the	DET
inlawrev-3343	678	10	fact	fact	NOUN
inlawrev-3343	678	11	that	that	SCONJ
inlawrev-3343	678	12	microsoft	microsoft	PROPN
inlawrev-3343	678	13	's	's	PART
inlawrev-3343	678	14	officers	officer	NOUN
inlawrev-3343	678	15	mistakenly	mistakenly	ADV
inlawrev-3343	678	16	concluded	conclude	VERB
inlawrev-3343	678	17	that	that	SCONJ
inlawrev-3343	678	18	the	the	DET
inlawrev-3343	678	19	freelancers	freelancer	NOUN
inlawrev-3343	678	20	were	be	AUX
inlawrev-3343	678	21	not	not	PART
inlawrev-3343	678	22	covered	cover	VERB
inlawrev-3343	678	23	employees	employee	NOUN
inlawrev-3343	678	24	did	do	AUX
inlawrev-3343	678	25	not	not	PART
inlawrev-3343	678	26	change	change	VERB
inlawrev-3343	678	27	the	the	DET
inlawrev-3343	678	28	fact	fact	NOUN
inlawrev-3343	678	29	that	that	SCONJ
inlawrev-3343	678	30	the	the	DET
inlawrev-3343	678	31	microsoft	microsoft	PROPN
inlawrev-3343	678	32	offer	offer	NOUN
inlawrev-3343	678	33	was	be	AUX
inlawrev-3343	678	34	accepted	accept	VERB
inlawrev-3343	678	35	by	by	ADP
inlawrev-3343	678	36	the	the	DET
inlawrev-3343	678	37	workers	worker	NOUN
inlawrev-3343	678	38	through	through	ADP
inlawrev-3343	678	39	their	their	PRON
inlawrev-3343	678	40	labor	labor	NOUN
inlawrev-3343	678	41	.	.	PUNCT
inlawrev-3343	678	42	'	'	PUNCT
inlawrev-3343	679	1	^	^	SYM
inlawrev-3343	679	2	'	'	PUNCT
inlawrev-3343	679	3	all	all	PRON
inlawrev-3343	679	4	that	that	PRON
inlawrev-3343	679	5	was	be	AUX
inlawrev-3343	679	6	left	leave	VERB
inlawrev-3343	679	7	,	,	PUNCT
inlawrev-3343	679	8	according	accord	VERB
inlawrev-3343	679	9	to	to	ADP
inlawrev-3343	679	10	the	the	DET
inlawrev-3343	679	11	court	court	NOUN
inlawrev-3343	679	12	,	,	PUNCT
inlawrev-3343	679	13	was	be	AUX
inlawrev-3343	679	14	for	for	SCONJ
inlawrev-3343	679	15	the	the	DET
inlawrev-3343	679	16	district	district	NOUN
inlawrev-3343	679	17	court	court	NOUN
inlawrev-3343	679	18	to	to	PART
inlawrev-3343	679	19	determine	determine	VERB
inlawrev-3343	679	20	an	an	DET
inlawrev-3343	679	21	appropriate	appropriate	ADJ
inlawrev-3343	679	22	remedy	remedy	NOUN
inlawrev-3343	679	23	.	.	PUNCT
inlawrev-3343	680	1	'	'	PUNCT
inlawrev-3343	680	2	^^	^^	PUNCT
inlawrev-3343	680	3	even	even	ADV
inlawrev-3343	680	4	if	if	SCONJ
inlawrev-3343	680	5	the	the	DET
inlawrev-3343	680	6	plaintiffs	plaintiff	NOUN
inlawrev-3343	680	7	in	in	ADP
inlawrev-3343	680	8	the	the	DET
inlawrev-3343	680	9	microsoft	microsoft	PROPN
inlawrev-3343	680	10	case	case	NOUN
inlawrev-3343	680	11	are	be	AUX
inlawrev-3343	680	12	successftil	successftil	NOUN
inlawrev-3343	680	13	in	in	ADP
inlawrev-3343	680	14	securing	secure	VERB
inlawrev-3343	680	15	benefits	benefit	NOUN
inlawrev-3343	680	16	from	from	ADP
inlawrev-3343	680	17	the	the	DET
inlawrev-3343	680	18	deferred	defer	VERB
inlawrev-3343	680	19	compensation	compensation	NOUN
inlawrev-3343	680	20	plan	plan	NOUN
inlawrev-3343	680	21	as	as	ADV
inlawrev-3343	680	22	well	well	ADV
inlawrev-3343	680	23	as	as	ADP
inlawrev-3343	680	24	the	the	DET
inlawrev-3343	680	25	stock	stock	NOUN
inlawrev-3343	680	26	purchase	purchase	NOUN
inlawrev-3343	680	27	program	program	NOUN
inlawrev-3343	680	28	,	,	PUNCT
inlawrev-3343	680	29	the	the	DET
inlawrev-3343	680	30	message	message	NOUN
inlawrev-3343	680	31	of	of	ADP
inlawrev-3343	680	32	the	the	DET
inlawrev-3343	680	33	decision	decision	NOUN
inlawrev-3343	680	34	is	be	AUX
inlawrev-3343	680	35	merely	merely	ADV
inlawrev-3343	680	36	that	that	SCONJ
inlawrev-3343	680	37	benefit	benefit	NOUN
inlawrev-3343	680	38	plan	plan	NOUN
inlawrev-3343	680	39	language	language	NOUN
inlawrev-3343	680	40	must	must	AUX
inlawrev-3343	680	41	be	be	AUX
inlawrev-3343	680	42	carefully	carefully	ADV
inlawrev-3343	680	43	written	write	VERB
inlawrev-3343	680	44	if	if	SCONJ
inlawrev-3343	680	45	the	the	DET
inlawrev-3343	680	46	employer	employer	NOUN
inlawrev-3343	680	47	seeks	seek	VERB
inlawrev-3343	680	48	to	to	PART
inlawrev-3343	680	49	exclude	exclude	VERB
inlawrev-3343	680	50	contingent	contingent	ADJ
inlawrev-3343	680	51	employees	employee	NOUN
inlawrev-3343	680	52	.	.	PUNCT
inlawrev-3343	681	1	neither	neither	DET
inlawrev-3343	681	2	decision	decision	NOUN
inlawrev-3343	681	3	indicates	indicate	VERB
inlawrev-3343	681	4	that	that	SCONJ
inlawrev-3343	681	5	an	an	DET
inlawrev-3343	681	6	employer	employer	NOUN
inlawrev-3343	681	7	decision	decision	NOUN
inlawrev-3343	681	8	to	to	PART
inlawrev-3343	681	9	exclude	exclude	VERB
inlawrev-3343	681	10	contingent	contingent	ADJ
inlawrev-3343	681	11	employees	employee	NOUN
inlawrev-3343	681	12	from	from	ADP
inlawrev-3343	681	13	benefit	benefit	NOUN
inlawrev-3343	681	14	plan	plan	NOUN
inlawrev-3343	681	15	eligibility	eligibility	NOUN
inlawrev-3343	681	16	is	be	AUX
inlawrev-3343	681	17	prohibited	prohibit	VERB
inlawrev-3343	681	18	by	by	ADP
inlawrev-3343	681	19	law	law	NOUN
inlawrev-3343	681	20	.	.	PUNCT
inlawrev-3343	682	1	this	this	PRON
inlawrev-3343	682	2	raises	raise	VERB
inlawrev-3343	682	3	the	the	DET
inlawrev-3343	682	4	distinct	distinct	ADJ
inlawrev-3343	682	5	possibility	possibility	NOUN
inlawrev-3343	682	6	that	that	SCONJ
inlawrev-3343	682	7	employers	employer	NOUN
inlawrev-3343	682	8	will	will	AUX
inlawrev-3343	682	9	conclude	conclude	VERB
inlawrev-3343	682	10	that	that	SCONJ
inlawrev-3343	682	11	they	they	PRON
inlawrev-3343	682	12	can	can	AUX
inlawrev-3343	682	13	achieve	achieve	VERB
inlawrev-3343	682	14	significant	significant	ADJ
inlawrev-3343	682	15	cost	cost	NOUN
inlawrev-3343	682	16	reductions	reduction	NOUN
inlawrev-3343	682	17	through	through	ADP
inlawrev-3343	682	18	the	the	DET
inlawrev-3343	682	19	elimination	elimination	NOUN
inlawrev-3343	682	20	ofworkplace	ofworkplace	NOUN
inlawrev-3343	682	21	benefits	benefit	NOUN
inlawrev-3343	682	22	by	by	ADP
inlawrev-3343	682	23	converting	convert	VERB
inlawrev-3343	682	24	their	their	PRON
inlawrev-3343	682	25	workers	worker	NOUN
inlawrev-3343	682	26	into	into	ADP
inlawrev-3343	682	27	contingent	contingent	ADJ
inlawrev-3343	682	28	employees	employee	NOUN
inlawrev-3343	682	29	.	.	PUNCT
inlawrev-3343	683	1	*	*	PUNCT
inlawrev-3343	683	2	^^	^^	PUNCT
inlawrev-3343	683	3	however	however	ADV
inlawrev-3343	683	4	,	,	PUNCT
inlawrev-3343	683	5	the	the	DET
inlawrev-3343	683	6	extent	extent	NOUN
inlawrev-3343	683	7	to	to	PART
inlawrev-3343	683	8	which	which	PRON
inlawrev-3343	683	9	the	the	DET
inlawrev-3343	683	10	law	law	NOUN
inlawrev-3343	683	11	permits	permit	VERB
inlawrev-3343	683	12	the	the	DET
inlawrev-3343	683	13	outright	outright	ADJ
inlawrev-3343	683	14	replacement	replacement	NOUN
inlawrev-3343	683	15	of	of	ADP
inlawrev-3343	683	16	permanent	permanent	ADJ
inlawrev-3343	683	17	workers	worker	NOUN
inlawrev-3343	683	18	by	by	ADP
inlawrev-3343	683	19	alternative	alternative	ADJ
inlawrev-3343	683	20	service	service	NOUN
inlawrev-3343	683	21	providers	provider	NOUN
inlawrev-3343	683	22	is	be	AUX
inlawrev-3343	683	23	somewhat	somewhat	ADV
inlawrev-3343	683	24	uncertain	uncertain	ADJ
inlawrev-3343	683	25	.	.	PUNCT
inlawrev-3343	684	1	aspects	aspect	NOUN
inlawrev-3343	684	2	of	of	ADP
inlawrev-3343	684	3	this	this	DET
inlawrev-3343	684	4	problem	problem	NOUN
inlawrev-3343	684	5	were	be	AUX
inlawrev-3343	684	6	addressed	address	VERB
inlawrev-3343	684	7	by	by	ADP
inlawrev-3343	684	8	the	the	DET
inlawrev-3343	684	9	supreme	supreme	PROPN
inlawrev-3343	684	10	court	court	PROPN
inlawrev-3343	684	11	in	in	ADP
inlawrev-3343	684	12	intermodal	intermodal	ADJ
inlawrev-3343	684	13	rail	rail	NOUN
inlawrev-3343	684	14	employees	employee	NOUN
inlawrev-3343	684	15	ass	ass	VERB
inlawrev-3343	684	16	'	'	CCONJ
inlawrev-3343	684	17	n	n	NOUN
inlawrev-3343	684	18	v.	v.	ADP
inlawrev-3343	684	19	atchison	atchison	PROPN
inlawrev-3343	684	20	,	,	PUNCT
inlawrev-3343	684	21	topeka	topeka	PROPN
inlawrev-3343	684	22	&	&	CCONJ
inlawrev-3343	684	23	santa	santa	PROPN
inlawrev-3343	684	24	fe	fe	PROPN
inlawrev-3343	684	25	railway	railway	NOUN
inlawrev-3343	684	26	co}^^	co}^^	ADJ
inlawrev-3343	684	27	as	as	ADP
inlawrev-3343	684	28	part	part	NOUN
inlawrev-3343	684	29	of	of	ADP
inlawrev-3343	684	30	a	a	DET
inlawrev-3343	684	31	cost	cost	NOUN
inlawrev-3343	684	32	reduction	reduction	NOUN
inlawrev-3343	684	33	program	program	NOUN
inlawrev-3343	684	34	,	,	PUNCT
inlawrev-3343	684	35	the	the	DET
inlawrev-3343	684	36	company	company	NOUN
inlawrev-3343	684	37	had	have	AUX
inlawrev-3343	684	38	decided	decide	VERB
inlawrev-3343	684	39	to	to	PART
inlawrev-3343	684	40	subcontract	subcontract	VERB
inlawrev-3343	684	41	the	the	DET
inlawrev-3343	684	42	work	work	NOUN
inlawrev-3343	684	43	oftransferring	oftransferre	VERB
inlawrev-3343	684	44	cargo	cargo	NOUN
inlawrev-3343	684	45	between	between	ADP
inlawrev-3343	684	46	railcars	railcar	NOUN
inlawrev-3343	684	47	and	and	CCONJ
inlawrev-3343	684	48	trucks	truck	NOUN
inlawrev-3343	684	49	.	.	PUNCT
inlawrev-3343	685	1	'^^	'^^	X
inlawrev-3343	686	1	many	many	ADJ
inlawrev-3343	686	2	of	of	ADP
inlawrev-3343	686	3	its	its	PRON
inlawrev-3343	686	4	employees	employee	NOUN
inlawrev-3343	686	5	,	,	PUNCT
inlawrev-3343	686	6	who	who	PRON
inlawrev-3343	686	7	previously	previously	ADV
inlawrev-3343	686	8	had	have	AUX
inlawrev-3343	686	9	performed	perform	VERB
inlawrev-3343	686	10	the	the	DET
inlawrev-3343	686	11	work	work	NOUN
inlawrev-3343	686	12	directly	directly	ADV
inlawrev-3343	686	13	,	,	PUNCT
inlawrev-3343	686	14	were	be	AUX
inlawrev-3343	686	15	then	then	ADV
inlawrev-3343	686	16	hired	hire	VERB
inlawrev-3343	686	17	by	by	ADP
inlawrev-3343	686	18	the	the	DET
inlawrev-3343	686	19	subcontractor	subcontractor	NOUN
inlawrev-3343	686	20	.	.	PUNCT
inlawrev-3343	687	1	^^^	^^^	PUNCT
inlawrev-3343	687	2	under	under	ADP
inlawrev-3343	687	3	this	this	DET
inlawrev-3343	687	4	new	new	ADJ
inlawrev-3343	687	5	contractual	contractual	ADJ
inlawrev-3343	687	6	arrangement	arrangement	NOUN
inlawrev-3343	687	7	,	,	PUNCT
inlawrev-3343	687	8	the	the	DET
inlawrev-3343	687	9	subcontractor	subcontractor	NOUN
inlawrev-3343	687	10	was	be	AUX
inlawrev-3343	687	11	not	not	PART
inlawrev-3343	687	12	required	require	VERB
inlawrev-3343	687	13	to	to	PART
inlawrev-3343	687	14	make	make	VERB
inlawrev-3343	687	15	contributions	contribution	NOUN
inlawrev-3343	687	16	under	under	ADP
inlawrev-3343	687	17	the	the	DET
inlawrev-3343	687	18	railroad	railroad	NOUN
inlawrev-3343	687	19	retirement	retirement	PROPN
inlawrev-3343	687	20	act	act	PROPN
inlawrev-3343	687	21	,	,	PUNCT
inlawrev-3343	687	22	and	and	CCONJ
inlawrev-3343	687	23	it	it	PRON
inlawrev-3343	687	24	provided	provide	VERB
inlawrev-3343	687	25	a	a	DET
inlawrev-3343	687	26	total	total	ADJ
inlawrev-3343	687	27	benefit	benefit	NOUN
inlawrev-3343	687	28	package	package	NOUN
inlawrev-3343	687	29	that	that	PRON
inlawrev-3343	687	30	was	be	AUX
inlawrev-3343	687	31	inferior	inferior	ADJ
inlawrev-3343	687	32	to	to	ADP
inlawrev-3343	687	33	what	what	PRON
inlawrev-3343	687	34	the	the	DET
inlawrev-3343	687	35	employees	employee	NOUN
inlawrev-3343	687	36	previously	previously	ADV
inlawrev-3343	687	37	received	receive	VERB
inlawrev-3343	687	38	.	.	PUNCT
inlawrev-3343	688	1	^^^	^^^	PUNCT
inlawrev-3343	688	2	as	as	ADP
inlawrev-3343	688	3	a	a	DET
inlawrev-3343	688	4	result	result	NOUN
inlawrev-3343	688	5	of	of	ADP
inlawrev-3343	688	6	the	the	DET
inlawrev-3343	688	7	reduction	reduction	NOUN
inlawrev-3343	688	8	in	in	ADP
inlawrev-3343	688	9	their	their	PRON
inlawrev-3343	688	10	benefits	benefit	NOUN
inlawrev-3343	688	11	,	,	PUNCT
inlawrev-3343	688	12	the	the	DET
inlawrev-3343	688	13	employees	employee	NOUN
inlawrev-3343	688	14	filed	file	VERB
inlawrev-3343	688	15	suit	suit	NOUN
inlawrev-3343	688	16	alleging	allege	VERB
inlawrev-3343	688	17	that	that	SCONJ
inlawrev-3343	688	18	their	their	PRON
inlawrev-3343	688	19	original	original	ADJ
inlawrev-3343	688	20	employer	employer	NOUN
inlawrev-3343	688	21	had	have	AUX
inlawrev-3343	688	22	discharged	discharge	VERB
inlawrev-3343	688	23	them	they	PRON
inlawrev-3343	688	24	"	"	PUNCT
inlawrev-3343	688	25	for	for	ADP
inlawrev-3343	688	26	the	the	DET
inlawrev-3343	688	27	purpose	purpose	NOUN
inlawrev-3343	688	28	of	of	ADP
inlawrev-3343	688	29	interfering	interfere	VERB
inlawrev-3343	688	30	with	with	ADP
inlawrev-3343	688	31	the	the	DET
inlawrev-3343	688	32	attainment	attainment	NOUN
inlawrev-3343	688	33	of	of	ADP
inlawrev-3343	688	34	any	any	DET
inlawrev-3343	688	35	right	right	NOUN
inlawrev-3343	688	36	to	to	PART
inlawrev-3343	688	37	which	which	PRON
inlawrev-3343	688	38	such	such	ADJ
inlawrev-3343	688	39	participant	participant	NOUN
inlawrev-3343	688	40	may	may	AUX
inlawrev-3343	688	41	become	become	VERB
inlawrev-3343	688	42	entitled	entitle	VERB
inlawrev-3343	688	43	under"^^^	under"^^^	ADV
inlawrev-3343	688	44	the	the	DET
inlawrev-3343	688	45	original	original	ADJ
inlawrev-3343	688	46	welfare	welfare	NOUN
inlawrev-3343	688	47	and	and	CCONJ
inlawrev-3343	688	48	benefit	benefit	NOUN
inlawrev-3343	688	49	plans	plan	NOUN
inlawrev-3343	688	50	in	in	ADP
inlawrev-3343	688	51	violation	violation	NOUN
inlawrev-3343	688	52	of	of	ADP
inlawrev-3343	688	53	section	section	NOUN
inlawrev-3343	688	54	510	510	NUM
inlawrev-3343	688	55	of	of	ADP
inlawrev-3343	688	56	erisa.*^^	erisa.*^^	NUM
inlawrev-3343	688	57	the	the	DET
inlawrev-3343	688	58	ninth	ninth	ADJ
inlawrev-3343	688	59	circuit	circuit	NOUN
inlawrev-3343	688	60	court	court	NOUN
inlawrev-3343	688	61	of	of	ADP
inlawrev-3343	688	62	appeals	appeals	PROPN
inlawrev-3343	688	63	had	have	AUX
inlawrev-3343	688	64	held	hold	VERB
inlawrev-3343	688	65	that	that	SCONJ
inlawrev-3343	688	66	the	the	DET
inlawrev-3343	688	67	plaintiffs	plaintiff	NOUN
inlawrev-3343	688	68	stated	state	VERB
inlawrev-3343	688	69	a	a	DET
inlawrev-3343	688	70	valid	valid	ADJ
inlawrev-3343	688	71	claim	claim	NOUN
inlawrev-3343	688	72	with	with	ADP
inlawrev-3343	688	73	respect	respect	NOUN
inlawrev-3343	688	74	to	to	ADP
inlawrev-3343	688	75	pension	pension	NOUN
inlawrev-3343	688	76	benefits	benefit	NOUN
inlawrev-3343	688	77	because	because	SCONJ
inlawrev-3343	688	78	section	section	NOUN
inlawrev-3343	688	79	510	510	NUM
inlawrev-3343	688	80	of	of	ADP
inlawrev-3343	688	81	erisa	erisa	NOUN
inlawrev-3343	688	82	'	'	PUNCT
inlawrev-3343	688	83	"	"	PUNCT
inlawrev-3343	688	84	protects	protect	VERB
inlawrev-3343	688	85	plan	plan	VERB
inlawrev-3343	688	86	participants	participant	NOUN
inlawrev-3343	688	87	from	from	ADP
inlawrev-3343	688	88	termination	termination	NOUN
inlawrev-3343	688	89	motivated	motivate	VERB
inlawrev-3343	688	90	by	by	ADP
inlawrev-3343	688	91	an	an	DET
inlawrev-3343	688	92	employer	employer	NOUN
inlawrev-3343	688	93	's	's	PART
inlawrev-3343	688	94	desire	desire	NOUN
inlawrev-3343	688	95	to	to	PART
inlawrev-3343	688	96	prevent	prevent	VERB
inlawrev-3343	688	97	120	120	NUM
inlawrev-3343	688	98	.	.	PUNCT
inlawrev-3343	689	1	i	i	PRON
inlawrev-3343	689	2	d.	d.	PROPN
inlawrev-3343	689	3	at	at	ADP
inlawrev-3343	689	4	1014	1014	NUM
inlawrev-3343	689	5	.	.	PUNCT
inlawrev-3343	690	1	121	121	NUM
inlawrev-3343	690	2	.	.	PUNCT
inlawrev-3343	691	1	i	i	PRON
inlawrev-3343	691	2	d.	d.	PROPN
inlawrev-3343	691	3	at	at	ADP
inlawrev-3343	691	4	1014	1014	NUM
inlawrev-3343	691	5	-	-	SYM
inlawrev-3343	691	6	15	15	NUM
inlawrev-3343	691	7	.	.	NOUN
inlawrev-3343	691	8	122	122	NUM
inlawrev-3343	691	9	.	.	PUNCT
inlawrev-3343	691	10	mat	mat	PROPN
inlawrev-3343	691	11	1015	1015	NUM
inlawrev-3343	691	12	.	.	PUNCT
inlawrev-3343	692	1	123	123	NUM
inlawrev-3343	692	2	.	.	PUNCT
inlawrev-3343	693	1	see	see	VERB
inlawrev-3343	693	2	supra	supra	PROPN
inlawrev-3343	693	3	note	note	PROPN
inlawrev-3343	693	4	1	1	NUM
inlawrev-3343	693	5	0	0	NUM
inlawrev-3343	693	6	.	.	PUNCT
inlawrev-3343	694	1	124	124	NUM
inlawrev-3343	694	2	.	.	PUNCT
inlawrev-3343	695	1	117s	117s	NUM
inlawrev-3343	695	2	.	.	PUNCT
inlawrev-3343	696	1	ct	ct	PROPN
inlawrev-3343	696	2	.	.	PROPN
inlawrev-3343	696	3	1513(1997	1513(1997	NUM
inlawrev-3343	696	4	)	)	PUNCT
inlawrev-3343	696	5	.	.	PUNCT
inlawrev-3343	697	1	125	125	NUM
inlawrev-3343	697	2	.	.	PUNCT
inlawrev-3343	697	3	see	see	VERB
inlawrev-3343	697	4	i	i	PRON
inlawrev-3343	697	5	d.	d.	PROPN
inlawrev-3343	697	6	at	at	ADP
inlawrev-3343	697	7	1514	1514	NUM
inlawrev-3343	697	8	.	.	PUNCT
inlawrev-3343	698	1	126	126	NUM
inlawrev-3343	698	2	.	.	PUNCT
inlawrev-3343	699	1	see	see	VERB
inlawrev-3343	699	2	i	i	PRON
inlawrev-3343	699	3	d.	d.	PROPN
inlawrev-3343	699	4	127	127	NUM
inlawrev-3343	699	5	.	.	PUNCT
inlawrev-3343	700	1	seeid^i\5\aa5	seeid^i\5\aa5	PROPN
inlawrev-3343	700	2	.	.	PROPN
inlawrev-3343	701	1	128	128	NUM
inlawrev-3343	701	2	.	.	PUNCT
inlawrev-3343	701	3	mat	mat	PROPN
inlawrev-3343	701	4	1515	1515	NUM
inlawrev-3343	701	5	.	.	PUNCT
inlawrev-3343	702	1	129	129	NUM
inlawrev-3343	702	2	.	.	PUNCT
inlawrev-3343	703	1	29u.s.c	29u.s.c	NUM
inlawrev-3343	703	2	.	.	PUNCT
inlawrev-3343	704	1	§	§	PROPN
inlawrev-3343	704	2	1140(1994	1140(1994	NUM
inlawrev-3343	704	3	)	)	PUNCT
inlawrev-3343	704	4	1	1	NUM
inlawrev-3343	704	5	999	999	NUM
inlawrev-3343	704	6	]	]	PUNCT
inlawrev-3343	704	7	employee	employee	NOUN
inlawrev-3343	704	8	benefits	benefit	NOUN
inlawrev-3343	704	9	problem	problem	VERB
inlawrev-3343	704	10	325	325	NUM
inlawrev-3343	704	11	a	a	DET
inlawrev-3343	704	12	pension	pension	NOUN
inlawrev-3343	704	13	from	from	ADP
inlawrev-3343	704	14	vesting	vest	VERB
inlawrev-3343	704	15	.	.	PUNCT
inlawrev-3343	705	1	'	'	PUNCT
inlawrev-3343	705	2	"	"	PUNCT
inlawrev-3343	705	3	'	'	PUNCT
inlawrev-3343	705	4	^^	^^	ADP
inlawrev-3343	705	5	this	this	DET
inlawrev-3343	705	6	ruling	ruling	NOUN
inlawrev-3343	705	7	was	be	AUX
inlawrev-3343	705	8	not	not	PART
inlawrev-3343	705	9	disturbed	disturb	VERB
inlawrev-3343	705	10	by	by	ADP
inlawrev-3343	705	11	the	the	DET
inlawrev-3343	705	12	supreme	supreme	PROPN
inlawrev-3343	705	13	court	court	PROPN
inlawrev-3343	705	14	.	.	PUNCT
inlawrev-3343	706	1	in	in	ADP
inlawrev-3343	706	2	addition	addition	NOUN
inlawrev-3343	706	3	,	,	PUNCT
inlawrev-3343	706	4	the	the	DET
inlawrev-3343	706	5	ninth	ninth	ADJ
inlawrev-3343	706	6	circuit	circuit	NOUN
inlawrev-3343	706	7	had	have	AUX
inlawrev-3343	706	8	concluded	conclude	VERB
inlawrev-3343	706	9	that	that	SCONJ
inlawrev-3343	706	10	no	no	DET
inlawrev-3343	706	11	valid	valid	ADJ
inlawrev-3343	706	12	claim	claim	NOUN
inlawrev-3343	706	13	was	be	AUX
inlawrev-3343	706	14	stated	state	VERB
inlawrev-3343	706	15	under	under	ADP
inlawrev-3343	706	16	section	section	NOUN
inlawrev-3343	706	17	5	5	NUM
inlawrev-3343	706	18	1	1	NUM
inlawrev-3343	706	19	with	with	ADP
inlawrev-3343	706	20	respect	respect	NOUN
inlawrev-3343	706	21	to	to	ADP
inlawrev-3343	706	22	welfare	welfare	NOUN
inlawrev-3343	706	23	benefit	benefit	NOUN
inlawrev-3343	706	24	rights	right	NOUN
inlawrev-3343	706	25	because	because	SCONJ
inlawrev-3343	706	26	such	such	ADJ
inlawrev-3343	706	27	rights	right	NOUN
inlawrev-3343	706	28	are	be	AUX
inlawrev-3343	706	29	not	not	PART
inlawrev-3343	706	30	subject	subject	ADJ
inlawrev-3343	706	31	to	to	ADP
inlawrev-3343	706	32	the	the	DET
inlawrev-3343	706	33	vesting	vest	VERB
inlawrev-3343	706	34	requirements	requirement	NOUN
inlawrev-3343	706	35	of	of	ADP
inlawrev-3343	706	36	federal	federal	ADJ
inlawrev-3343	706	37	law	law	NOUN
inlawrev-3343	706	38	.	.	PUNCT
inlawrev-3343	707	1	'^	'^	NOUN
inlawrev-3343	707	2	'	'	PUNCT
inlawrev-3343	707	3	the	the	DET
inlawrev-3343	707	4	supreme	supreme	PROPN
inlawrev-3343	707	5	court	court	PROPN
inlawrev-3343	707	6	,	,	PUNCT
inlawrev-3343	707	7	in	in	ADP
inlawrev-3343	707	8	contrast	contrast	NOUN
inlawrev-3343	707	9	,	,	PUNCT
inlawrev-3343	707	10	found	find	VERB
inlawrev-3343	707	11	this	this	DET
inlawrev-3343	707	12	aspect	aspect	NOUN
inlawrev-3343	707	13	of	of	ADP
inlawrev-3343	707	14	the	the	DET
inlawrev-3343	707	15	ninth	ninth	ADJ
inlawrev-3343	707	16	circuit	circuit	NOUN
inlawrev-3343	707	17	decision	decision	NOUN
inlawrev-3343	707	18	erroneous	erroneous	ADJ
inlawrev-3343	707	19	.	.	PUNCT
inlawrev-3343	708	1	'	'	PUNCT
inlawrev-3343	708	2	^^	^^	PUNCT
inlawrev-3343	708	3	the	the	DET
inlawrev-3343	708	4	ninth	ninth	ADJ
inlawrev-3343	708	5	circuit	circuit	NOUN
inlawrev-3343	708	6	ruling	ruling	NOUN
inlawrev-3343	708	7	was	be	AUX
inlawrev-3343	708	8	based	base	VERB
inlawrev-3343	708	9	upon	upon	SCONJ
inlawrev-3343	708	10	the	the	DET
inlawrev-3343	708	11	fact	fact	NOUN
inlawrev-3343	708	12	that	that	SCONJ
inlawrev-3343	708	13	erisa	erisa	NOUN
inlawrev-3343	708	14	,	,	PUNCT
inlawrev-3343	708	15	which	which	PRON
inlawrev-3343	708	16	establishes	establish	VERB
inlawrev-3343	708	17	a	a	DET
inlawrev-3343	708	18	system	system	NOUN
inlawrev-3343	708	19	for	for	ADP
inlawrev-3343	708	20	the	the	DET
inlawrev-3343	708	21	vesting	vesting	NOUN
inlawrev-3343	708	22	of	of	ADP
inlawrev-3343	708	23	pension	pension	NOUN
inlawrev-3343	708	24	benefits	benefit	NOUN
inlawrev-3343	708	25	,	,	PUNCT
inlawrev-3343	708	26	does	do	AUX
inlawrev-3343	708	27	not	not	PART
inlawrev-3343	708	28	provide	provide	VERB
inlawrev-3343	708	29	comparable	comparable	ADJ
inlawrev-3343	708	30	treatment	treatment	NOUN
inlawrev-3343	708	31	for	for	ADP
inlawrev-3343	708	32	welfare	welfare	NOUN
inlawrev-3343	708	33	benefits	benefit	NOUN
inlawrev-3343	708	34	.	.	PUNCT
inlawrev-3343	709	1	'	'	PUNCT
inlawrev-3343	709	2	^^	^^	PUNCT
inlawrev-3343	709	3	consequently	consequently	ADV
inlawrev-3343	709	4	,	,	PUNCT
inlawrev-3343	709	5	employers	employer	NOUN
inlawrev-3343	709	6	have	have	VERB
inlawrev-3343	709	7	the	the	DET
inlawrev-3343	709	8	right	right	NOUN
inlawrev-3343	709	9	to	to	PART
inlawrev-3343	709	10	unilaterally	unilaterally	ADV
inlawrev-3343	709	11	terminate	terminate	VERB
inlawrev-3343	709	12	welfare	welfare	NOUN
inlawrev-3343	709	13	benefits	benefit	NOUN
inlawrev-3343	709	14	and	and	CCONJ
inlawrev-3343	709	15	employees	employee	NOUN
inlawrev-3343	709	16	have	have	VERB
inlawrev-3343	709	17	no	no	DET
inlawrev-3343	709	18	rights	right	NOUN
inlawrev-3343	709	19	under	under	ADP
inlawrev-3343	709	20	such	such	ADJ
inlawrev-3343	709	21	plans	plan	NOUN
inlawrev-3343	709	22	to	to	PART
inlawrev-3343	709	23	question	question	VERB
inlawrev-3343	709	24	an	an	DET
inlawrev-3343	709	25	employer	employer	NOUN
inlawrev-3343	709	26	's	's	PART
inlawrev-3343	709	27	alleged	allege	VERB
inlawrev-3343	709	28	interference	interference	NOUN
inlawrev-3343	709	29	with	with	ADP
inlawrev-3343	709	30	them	they	PRON
inlawrev-3343	709	31	.	.	PUNCT
inlawrev-3343	710	1	'^"^	'^"^	X
inlawrev-3343	710	2	however	however	ADV
inlawrev-3343	710	3	,	,	PUNCT
inlawrev-3343	710	4	the	the	DET
inlawrev-3343	710	5	supreme	supreme	PROPN
inlawrev-3343	710	6	court	court	PROPN
inlawrev-3343	710	7	concluded	conclude	VERB
inlawrev-3343	710	8	that	that	SCONJ
inlawrev-3343	710	9	the	the	DET
inlawrev-3343	710	10	plain	plain	ADJ
inlawrev-3343	710	11	language	language	NOUN
inlawrev-3343	710	12	of	of	ADP
inlawrev-3343	710	13	section	section	NOUN
inlawrev-3343	710	14	5	5	NUM
inlawrev-3343	710	15	1	1	NUM
inlawrev-3343	710	16	indicated	indicate	VERB
inlawrev-3343	710	17	that	that	SCONJ
inlawrev-3343	710	18	there	there	PRON
inlawrev-3343	710	19	is	be	VERB
inlawrev-3343	710	20	no	no	DET
inlawrev-3343	710	21	distinction	distinction	NOUN
inlawrev-3343	710	22	between	between	ADP
inlawrev-3343	710	23	welfare	welfare	NOUN
inlawrev-3343	710	24	and	and	CCONJ
inlawrev-3343	710	25	pension	pension	NOUN
inlawrev-3343	710	26	benefits	benefit	NOUN
inlawrev-3343	710	27	for	for	ADP
inlawrev-3343	710	28	purposes	purpose	NOUN
inlawrev-3343	710	29	ofthe	ofthe	PROPN
inlawrev-3343	710	30	statute	statute	NOUN
inlawrev-3343	710	31	's	's	PART
inlawrev-3343	710	32	ban	ban	NOUN
inlawrev-3343	710	33	against	against	ADP
inlawrev-3343	710	34	interference	interference	NOUN
inlawrev-3343	710	35	with	with	ADP
inlawrev-3343	710	36	the	the	DET
inlawrev-3343	710	37	attainment	attainment	NOUN
inlawrev-3343	710	38	of	of	ADP
inlawrev-3343	710	39	erisa	erisa	NOUN
inlawrev-3343	710	40	rights	right	NOUN
inlawrev-3343	710	41	.	.	PUNCT
inlawrev-3343	711	1	'	'	PUNCT
inlawrev-3343	711	2	^^	^^	PUNCT
inlawrev-3343	711	3	welfare	welfare	NOUN
inlawrev-3343	711	4	plans	plan	NOUN
inlawrev-3343	711	5	are	be	AUX
inlawrev-3343	711	6	included	include	VERB
inlawrev-3343	711	7	with	with	ADP
inlawrev-3343	711	8	pension	pension	NOUN
inlawrev-3343	711	9	plans	plan	NOUN
inlawrev-3343	711	10	in	in	ADP
inlawrev-3343	711	11	the	the	DET
inlawrev-3343	711	12	statute	statute	NOUN
inlawrev-3343	711	13	's	's	PART
inlawrev-3343	711	14	definition	definition	NOUN
inlawrev-3343	711	15	of	of	ADP
inlawrev-3343	711	16	covered	covered	ADJ
inlawrev-3343	711	17	plans	plan	NOUN
inlawrev-3343	711	18	,	,	PUNCT
inlawrev-3343	711	19	and	and	CCONJ
inlawrev-3343	711	20	if	if	SCONJ
inlawrev-3343	711	21	congress	congress	PROPN
inlawrev-3343	711	22	had	have	AUX
inlawrev-3343	711	23	wanted	want	VERB
inlawrev-3343	711	24	to	to	PART
inlawrev-3343	711	25	distinguish	distinguish	VERB
inlawrev-3343	711	26	between	between	ADP
inlawrev-3343	711	27	the	the	DET
inlawrev-3343	711	28	two	two	NUM
inlawrev-3343	711	29	for	for	ADP
inlawrev-3343	711	30	purposes	purpose	NOUN
inlawrev-3343	711	31	of	of	ADP
inlawrev-3343	711	32	section	section	NOUN
inlawrev-3343	711	33	510	510	NUM
inlawrev-3343	711	34	it	it	PRON
inlawrev-3343	711	35	could	could	AUX
inlawrev-3343	711	36	have	have	AUX
inlawrev-3343	711	37	used	use	VERB
inlawrev-3343	711	38	the	the	DET
inlawrev-3343	711	39	term	term	NOUN
inlawrev-3343	711	40	pension	pension	NOUN
inlawrev-3343	711	41	plan	plan	NOUN
inlawrev-3343	711	42	or	or	CCONJ
inlawrev-3343	711	43	nonforfeitable	nonforfeitable	ADJ
inlawrev-3343	711	44	plan	plan	NOUN
inlawrev-3343	711	45	in	in	ADP
inlawrev-3343	711	46	describing	describe	VERB
inlawrev-3343	711	47	the	the	DET
inlawrev-3343	711	48	extent	extent	NOUN
inlawrev-3343	711	49	of	of	ADP
inlawrev-3343	711	50	the	the	DET
inlawrev-3343	711	51	section	section	NOUN
inlawrev-3343	711	52	's	's	PART
inlawrev-3343	711	53	coverage	coverage	NOUN
inlawrev-3343	711	54	.	.	PUNCT
inlawrev-3343	712	1	^^^	^^^	ADP
inlawrev-3343	712	2	the	the	DET
inlawrev-3343	712	3	court	court	NOUN
inlawrev-3343	712	4	recognized	recognize	VERB
inlawrev-3343	712	5	that	that	SCONJ
inlawrev-3343	712	6	welfare	welfare	NOUN
inlawrev-3343	712	7	benefit	benefit	NOUN
inlawrev-3343	712	8	plans	plan	NOUN
inlawrev-3343	712	9	are	be	AUX
inlawrev-3343	712	10	not	not	PART
inlawrev-3343	712	11	subject	subject	ADJ
inlawrev-3343	712	12	to	to	ADP
inlawrev-3343	712	13	vesting	vest	VERB
inlawrev-3343	712	14	requirements	requirement	NOUN
inlawrev-3343	712	15	,	,	PUNCT
inlawrev-3343	712	16	and	and	CCONJ
inlawrev-3343	712	17	may	may	AUX
inlawrev-3343	712	18	be	be	AUX
inlawrev-3343	712	19	amended	amend	VERB
inlawrev-3343	712	20	or	or	CCONJ
inlawrev-3343	712	21	terminated	terminate	VERB
inlawrev-3343	712	22	without	without	ADP
inlawrev-3343	712	23	violating	violate	VERB
inlawrev-3343	712	24	erisa	erisa	NOUN
inlawrev-3343	712	25	's	's	PART
inlawrev-3343	712	26	standards	standard	NOUN
inlawrev-3343	712	27	.	.	PUNCT
inlawrev-3343	713	1	*	*	PUNCT
inlawrev-3343	713	2	^^	^^	PUNCT
inlawrev-3343	713	3	however	however	ADV
inlawrev-3343	713	4	,	,	PUNCT
inlawrev-3343	713	5	this	this	PRON
inlawrev-3343	713	6	requires	require	VERB
inlawrev-3343	713	7	that	that	SCONJ
inlawrev-3343	713	8	the	the	DET
inlawrev-3343	713	9	plan	plan	NOUN
inlawrev-3343	713	10	contain	contain	VERB
inlawrev-3343	713	11	procedures	procedure	NOUN
inlawrev-3343	713	12	to	to	PART
inlawrev-3343	713	13	be	be	AUX
inlawrev-3343	713	14	followed	follow	VERB
inlawrev-3343	713	15	in	in	ADP
inlawrev-3343	713	16	cases	case	NOUN
inlawrev-3343	713	17	of	of	ADP
inlawrev-3343	713	18	plan	plan	NOUN
inlawrev-3343	713	19	amendment	amendment	NOUN
inlawrev-3343	713	20	or	or	CCONJ
inlawrev-3343	713	21	termination	termination	NOUN
inlawrev-3343	713	22	.	.	PUNCT
inlawrev-3343	714	1	'^^	'^^	PROPN
inlawrev-3343	714	2	employers	employer	NOUN
inlawrev-3343	714	3	must	must	AUX
inlawrev-3343	714	4	adhere	adhere	VERB
inlawrev-3343	714	5	to	to	ADP
inlawrev-3343	714	6	these	these	DET
inlawrev-3343	714	7	procedures	procedure	NOUN
inlawrev-3343	714	8	to	to	PART
inlawrev-3343	714	9	alter	alter	VERB
inlawrev-3343	714	10	or	or	CCONJ
inlawrev-3343	714	11	terminate	terminate	VERB
inlawrev-3343	714	12	their	their	PRON
inlawrev-3343	714	13	benefit	benefit	NOUN
inlawrev-3343	714	14	plans	plan	NOUN
inlawrev-3343	714	15	,	,	PUNCT
inlawrev-3343	714	16	and	and	CCONJ
inlawrev-3343	714	17	can	can	AUX
inlawrev-3343	714	18	not	not	PART
inlawrev-3343	714	19	circumvent	circumvent	VERB
inlawrev-3343	714	20	this	this	DET
inlawrev-3343	714	21	obligation	obligation	NOUN
inlawrev-3343	714	22	by	by	ADP
inlawrev-3343	714	23	defeating	defeat	VERB
inlawrev-3343	714	24	employee	employee	NOUN
inlawrev-3343	714	25	expectations	expectation	NOUN
inlawrev-3343	714	26	in	in	ADP
inlawrev-3343	714	27	other	other	ADJ
inlawrev-3343	714	28	ways	way	NOUN
inlawrev-3343	714	29	.	.	PUNCT
inlawrev-3343	715	1	130	130	NUM
inlawrev-3343	715	2	.	.	PUNCT
inlawrev-3343	716	1	inter	inter	ADJ
inlawrev-3343	716	2	-	-	ADJ
inlawrev-3343	716	3	modal	modal	ADJ
inlawrev-3343	716	4	rail	rail	NOUN
inlawrev-3343	716	5	employees	employee	NOUN
inlawrev-3343	716	6	ass'n	ass'n	PROPN
inlawrev-3343	716	7	v.	v.	PROPN
inlawrev-3343	716	8	atchison	atchison	PROPN
inlawrev-3343	716	9	,	,	PUNCT
inlawrev-3343	716	10	topeka	topeka	PROPN
inlawrev-3343	716	11	&	&	CCONJ
inlawrev-3343	716	12	santa	santa	PROPN
inlawrev-3343	716	13	fe	fe	PROPN
inlawrev-3343	716	14	ry	ry	PROPN
inlawrev-3343	716	15	.	.	PROPN
inlawrev-3343	716	16	co.	co.	PROPN
inlawrev-3343	716	17	,	,	PUNCT
inlawrev-3343	716	18	80	80	NUM
inlawrev-3343	716	19	f.3d	f.3d	NUM
inlawrev-3343	716	20	348	348	NUM
inlawrev-3343	716	21	,	,	PUNCT
inlawrev-3343	716	22	350	350	NUM
inlawrev-3343	716	23	-	-	SYM
inlawrev-3343	716	24	51	51	NUM
inlawrev-3343	716	25	(	(	PUNCT
inlawrev-3343	716	26	1996	1996	NUM
inlawrev-3343	716	27	)	)	PUNCT
inlawrev-3343	717	1	(	(	PUNCT
inlawrev-3343	717	2	quoting	quote	VERB
inlawrev-3343	717	3	ingersoll	ingersoll	PROPN
inlawrev-3343	717	4	-	-	PUNCT
inlawrev-3343	717	5	rand	rand	PROPN
inlawrev-3343	717	6	co.	co.	PROPN
inlawrev-3343	717	7	v.	v.	ADP
inlawrev-3343	717	8	mcclendon	mcclendon	PROPN
inlawrev-3343	717	9	,	,	PUNCT
inlawrev-3343	717	10	498	498	PROPN
inlawrev-3343	717	11	u.s	u.s	PROPN
inlawrev-3343	717	12	.	.	PROPN
inlawrev-3343	717	13	133	133	NUM
inlawrev-3343	717	14	,	,	PUNCT
inlawrev-3343	717	15	143	143	NUM
inlawrev-3343	717	16	(	(	PUNCT
inlawrev-3343	717	17	1990	1990	NUM
inlawrev-3343	717	18	)	)	PUNCT
inlawrev-3343	717	19	)	)	PUNCT
inlawrev-3343	717	20	.	.	PUNCT
inlawrev-3343	718	1	131	131	X
inlawrev-3343	718	2	.	.	PUNCT
inlawrev-3343	719	1	see	see	VERB
inlawrev-3343	719	2	inter	inter	ADJ
inlawrev-3343	719	3	-	-	ADJ
inlawrev-3343	719	4	modal	modal	ADJ
inlawrev-3343	719	5	rail	rail	NOUN
inlawrev-3343	719	6	employees	employee	NOUN
inlawrev-3343	719	7	ass	ass	VERB
inlawrev-3343	719	8	'	'	PUNCT
inlawrev-3343	719	9	«	«	PUNCT
inlawrev-3343	719	10	,	,	PUNCT
inlawrev-3343	719	11	1	1	NUM
inlawrev-3343	719	12	1	1	NUM
inlawrev-3343	719	13	7	7	NUM
inlawrev-3343	719	14	s.	s.	PROPN
inlawrev-3343	719	15	ct	ct	PROPN
inlawrev-3343	719	16	.	.	PUNCT
inlawrev-3343	720	1	at	at	ADP
inlawrev-3343	720	2	1	1	NUM
inlawrev-3343	720	3	5	5	NUM
inlawrev-3343	720	4	1	1	NUM
inlawrev-3343	720	5	5	5	NUM
inlawrev-3343	720	6	.	.	NUM
inlawrev-3343	720	7	132	132	NUM
inlawrev-3343	720	8	.	.	PUNCT
inlawrev-3343	720	9	mat	mat	NOUN
inlawrev-3343	720	10	1516	1516	NUM
inlawrev-3343	720	11	.	.	PUNCT
inlawrev-3343	720	12	133	133	NUM
inlawrev-3343	720	13	.	.	PUNCT
inlawrev-3343	721	1	erisa	erisa	NOUN
inlawrev-3343	721	2	establishes	establish	VERB
inlawrev-3343	721	3	minimum	minimum	ADJ
inlawrev-3343	721	4	vesting	vesting	NOUN
inlawrev-3343	721	5	standards	standard	NOUN
inlawrev-3343	721	6	for	for	ADP
inlawrev-3343	721	7	pension	pension	NOUN
inlawrev-3343	721	8	plans	plan	NOUN
inlawrev-3343	721	9	.	.	PUNCT
inlawrev-3343	722	1	the	the	DET
inlawrev-3343	722	2	basic	basic	ADJ
inlawrev-3343	722	3	requirement	requirement	NOUN
inlawrev-3343	722	4	is	be	AUX
inlawrev-3343	722	5	that	that	SCONJ
inlawrev-3343	722	6	pension	pension	NOUN
inlawrev-3343	722	7	rights	right	NOUN
inlawrev-3343	722	8	become	become	VERB
inlawrev-3343	722	9	non	non	ADJ
inlawrev-3343	722	10	-	-	ADJ
inlawrev-3343	722	11	forfeitable	forfeitable	ADJ
inlawrev-3343	722	12	in	in	ADP
inlawrev-3343	722	13	their	their	PRON
inlawrev-3343	722	14	entirety	entirety	NOUN
inlawrev-3343	722	15	after	after	ADP
inlawrev-3343	722	16	five	five	NUM
inlawrev-3343	722	17	years	year	NOUN
inlawrev-3343	722	18	of	of	ADP
inlawrev-3343	722	19	service	service	NOUN
inlawrev-3343	722	20	(	(	PUNCT
inlawrev-3343	722	21	cliff	cliff	NOUN
inlawrev-3343	722	22	vesting	vest	VERB
inlawrev-3343	722	23	)	)	PUNCT
inlawrev-3343	722	24	or	or	CCONJ
inlawrev-3343	722	25	on	on	ADP
inlawrev-3343	722	26	a	a	DET
inlawrev-3343	722	27	percentage	percentage	NOUN
inlawrev-3343	722	28	basis	basis	NOUN
inlawrev-3343	722	29	over	over	ADP
inlawrev-3343	722	30	a	a	DET
inlawrev-3343	722	31	five	five	NUM
inlawrev-3343	722	32	-	-	PUNCT
inlawrev-3343	722	33	year	year	NOUN
inlawrev-3343	722	34	period	period	NOUN
inlawrev-3343	722	35	(	(	PUNCT
inlawrev-3343	722	36	20	20	NUM
inlawrev-3343	722	37	%	%	NOUN
inlawrev-3343	722	38	after	after	ADP
inlawrev-3343	722	39	three	three	NUM
inlawrev-3343	722	40	years	year	NOUN
inlawrev-3343	722	41	of	of	ADP
inlawrev-3343	722	42	service	service	NOUN
inlawrev-3343	722	43	,	,	PUNCT
inlawrev-3343	722	44	rising	rise	VERB
inlawrev-3343	722	45	to	to	ADP
inlawrev-3343	722	46	100	100	NUM
inlawrev-3343	722	47	%	%	NOUN
inlawrev-3343	722	48	after	after	ADP
inlawrev-3343	722	49	seven	seven	NUM
inlawrev-3343	722	50	years	year	NOUN
inlawrev-3343	722	51	of	of	ADP
inlawrev-3343	722	52	service	service	NOUN
inlawrev-3343	722	53	)	)	PUNCT
inlawrev-3343	722	54	.	.	PUNCT
inlawrev-3343	723	1	multi	multi	ADJ
inlawrev-3343	723	2	-	-	ADJ
inlawrev-3343	723	3	employer	employer	ADJ
inlawrev-3343	723	4	plans	plan	NOUN
inlawrev-3343	723	5	pursuant	pursuant	ADJ
inlawrev-3343	723	6	to	to	ADP
inlawrev-3343	723	7	collective	collective	ADJ
inlawrev-3343	723	8	bargaining	bargaining	NOUN
inlawrev-3343	723	9	agreements	agreement	NOUN
inlawrev-3343	723	10	are	be	AUX
inlawrev-3343	723	11	permitted	permit	VERB
inlawrev-3343	723	12	to	to	PART
inlawrev-3343	723	13	use	use	VERB
inlawrev-3343	723	14	ten	ten	NUM
inlawrev-3343	723	15	-	-	PUNCT
inlawrev-3343	723	16	year	year	NOUN
inlawrev-3343	723	17	vesting	vesting	NOUN
inlawrev-3343	723	18	periods	period	NOUN
inlawrev-3343	723	19	.	.	PUNCT
inlawrev-3343	724	1	see	see	VERB
inlawrev-3343	724	2	29	29	NUM
inlawrev-3343	724	3	u.s.c	u.s.c	ADJ
inlawrev-3343	724	4	.	.	PUNCT
inlawrev-3343	725	1	§	§	PROPN
inlawrev-3343	725	2	1053	1053	NUM
inlawrev-3343	725	3	(	(	PUNCT
inlawrev-3343	725	4	1994	1994	NUM
inlawrev-3343	725	5	8l	8l	NUM
inlawrev-3343	725	6	supp	supp	PROPN
inlawrev-3343	725	7	.	.	PUNCT
inlawrev-3343	726	1	ii	ii	PROPN
inlawrev-3343	726	2	1996	1996	NUM
inlawrev-3343	726	3	)	)	PUNCT
inlawrev-3343	726	4	.	.	PUNCT
inlawrev-3343	727	1	in	in	ADP
inlawrev-3343	727	2	contrast	contrast	NOUN
inlawrev-3343	727	3	,	,	PUNCT
inlawrev-3343	727	4	welfare	welfare	NOUN
inlawrev-3343	727	5	benefit	benefit	NOUN
inlawrev-3343	727	6	plans	plan	NOUN
inlawrev-3343	727	7	do	do	AUX
inlawrev-3343	727	8	not	not	PART
inlawrev-3343	727	9	vest	vest	VERB
inlawrev-3343	727	10	.	.	PUNCT
inlawrev-3343	728	1	one	one	NUM
inlawrev-3343	728	2	set	set	NOUN
inlawrev-3343	728	3	of	of	ADP
inlawrev-3343	728	4	commentators	commentator	NOUN
inlawrev-3343	728	5	explains	explain	VERB
inlawrev-3343	728	6	that	that	SCONJ
inlawrev-3343	728	7	this	this	PRON
inlawrev-3343	728	8	is	be	AUX
inlawrev-3343	728	9	based	base	VERB
inlawrev-3343	728	10	upon	upon	SCONJ
inlawrev-3343	728	11	the	the	DET
inlawrev-3343	728	12	fact	fact	NOUN
inlawrev-3343	728	13	that	that	SCONJ
inlawrev-3343	728	14	welfare	welfare	NOUN
inlawrev-3343	728	15	benefit	benefit	NOUN
inlawrev-3343	728	16	programs	program	NOUN
inlawrev-3343	728	17	are	be	AUX
inlawrev-3343	728	18	generally	generally	ADV
inlawrev-3343	728	19	'	'	PUNCT
inlawrev-3343	728	20	current	current	ADJ
inlawrev-3343	728	21	account	account	NOUN
inlawrev-3343	728	22	'	'	PUNCT
inlawrev-3343	728	23	or	or	CCONJ
inlawrev-3343	728	24	'	'	PUNCT
inlawrev-3343	728	25	pay	pay	VERB
inlawrev-3343	728	26	as	as	SCONJ
inlawrev-3343	728	27	you	you	PRON
inlawrev-3343	728	28	go	go	VERB
inlawrev-3343	728	29	,	,	PUNCT
inlawrev-3343	728	30	'	'	PUNCT
inlawrev-3343	728	31	with	with	ADP
inlawrev-3343	728	32	participants	participant	NOUN
inlawrev-3343	728	33	either	either	CCONJ
inlawrev-3343	728	34	using	use	VERB
inlawrev-3343	728	35	or	or	CCONJ
inlawrev-3343	728	36	declining	decline	VERB
inlawrev-3343	728	37	the	the	DET
inlawrev-3343	728	38	benefits	benefit	NOUN
inlawrev-3343	728	39	.	.	PUNCT
inlawrev-3343	729	1	they	they	PRON
inlawrev-3343	729	2	are	be	AUX
inlawrev-3343	729	3	"	"	PUNCT
inlawrev-3343	729	4	too	too	ADV
inlawrev-3343	729	5	short	short	ADJ
inlawrev-3343	729	6	-	-	PUNCT
inlawrev-3343	729	7	term	term	NOUN
inlawrev-3343	729	8	in	in	ADP
inlawrev-3343	729	9	character	character	NOUN
inlawrev-3343	729	10	to	to	PART
inlawrev-3343	729	11	have	have	AUX
inlawrev-3343	729	12	attracted	attract	VERB
inlawrev-3343	729	13	much	much	ADV
inlawrev-3343	729	14	in	in	ADP
inlawrev-3343	729	15	the	the	DET
inlawrev-3343	729	16	way	way	NOUN
inlawrev-3343	729	17	of	of	ADP
inlawrev-3343	729	18	long	long	ADJ
inlawrev-3343	729	19	-	-	PUNCT
inlawrev-3343	729	20	term	term	NOUN
inlawrev-3343	729	21	service	service	NOUN
inlawrev-3343	729	22	conditions	condition	NOUN
inlawrev-3343	729	23	"	"	PUNCT
inlawrev-3343	729	24	and	and	CCONJ
inlawrev-3343	729	25	therefore	therefore	ADV
inlawrev-3343	729	26	"	"	PUNCT
inlawrev-3343	729	27	vesting	vest	VERB
inlawrev-3343	729	28	protections	protection	NOUN
inlawrev-3343	729	29	have	have	AUX
inlawrev-3343	729	30	not	not	PART
inlawrev-3343	729	31	been	be	AUX
inlawrev-3343	729	32	thought	think	VERB
inlawrev-3343	729	33	necessary	necessary	ADJ
inlawrev-3343	729	34	.	.	PUNCT
inlawrev-3343	729	35	"	"	PUNCT
inlawrev-3343	730	1	john	john	PROPN
inlawrev-3343	730	2	h.	h.	PROPN
inlawrev-3343	730	3	langbein	langbein	PROPN
inlawrev-3343	730	4	«	«	PUNCT
inlawrev-3343	730	5	&	&	CCONJ
inlawrev-3343	730	6	bruce	bruce	PROPN
inlawrev-3343	730	7	a	a	DET
inlawrev-3343	730	8	wolk	wolk	NOUN
inlawrev-3343	730	9	,	,	PUNCT
inlawrev-3343	730	10	pension	pension	NOUN
inlawrev-3343	730	11	and	and	CCONJ
inlawrev-3343	730	12	employee	employee	NOUN
inlawrev-3343	730	13	benefit	benefit	NOUN
inlawrev-3343	730	14	law	law	NOUN
inlawrev-3343	730	15	508	508	NUM
inlawrev-3343	730	16	(	(	PUNCT
inlawrev-3343	730	17	2d	2d	NUM
inlawrev-3343	730	18	ed	ed	NOUN
inlawrev-3343	730	19	.	.	PROPN
inlawrev-3343	730	20	1	1	NUM
inlawrev-3343	730	21	995	995	NUM
inlawrev-3343	730	22	)	)	PUNCT
inlawrev-3343	730	23	.	.	PUNCT
inlawrev-3343	731	1	1	1	NUM
inlawrev-3343	731	2	34	34	NUM
inlawrev-3343	731	3	.	.	PUNCT
inlawrev-3343	732	1	see	see	VERB
inlawrev-3343	732	2	inter	inter	ADJ
inlawrev-3343	732	3	-	-	ADJ
inlawrev-3343	732	4	modal	modal	ADJ
inlawrev-3343	732	5	rail	rail	NOUN
inlawrev-3343	732	6	employees	employee	NOUN
inlawrev-3343	732	7	ass	ass	VERB
inlawrev-3343	732	8	'	'	CCONJ
inlawrev-3343	732	9	n	n	CCONJ
inlawrev-3343	732	10	,	,	PUNCT
inlawrev-3343	732	11	80	80	NUM
inlawrev-3343	732	12	f.3d	f.3d	NUM
inlawrev-3343	732	13	at	at	ADP
inlawrev-3343	732	14	35	35	NUM
inlawrev-3343	732	15	1	1	NUM
inlawrev-3343	732	16	.	.	PUNCT
inlawrev-3343	732	17	135	135	NUM
inlawrev-3343	732	18	.	.	PUNCT
inlawrev-3343	733	1	inter	inter	ADJ
inlawrev-3343	733	2	-	-	ADJ
inlawrev-3343	733	3	modal	modal	ADJ
inlawrev-3343	733	4	rail	rail	NOUN
inlawrev-3343	733	5	employees	employee	NOUN
inlawrev-3343	733	6	ass	ass	VERB
inlawrev-3343	733	7	'	'	CCONJ
inlawrev-3343	733	8	n	n	CCONJ
inlawrev-3343	733	9	,	,	PUNCT
inlawrev-3343	733	10	117	117	NUM
inlawrev-3343	733	11	s.	s.	PROPN
inlawrev-3343	733	12	ct	ct	PROPN
inlawrev-3343	733	13	.	.	PUNCT
inlawrev-3343	734	1	at	at	ADP
inlawrev-3343	734	2	1515	1515	NUM
inlawrev-3343	734	3	.	.	PUNCT
inlawrev-3343	735	1	136	136	NUM
inlawrev-3343	735	2	.	.	PUNCT
inlawrev-3343	736	1	see	see	VERB
inlawrev-3343	736	2	i	i	PRON
inlawrev-3343	736	3	d.	d.	PROPN
inlawrev-3343	736	4	137	137	NUM
inlawrev-3343	736	5	.	.	PUNCT
inlawrev-3343	737	1	mat	mat	NOUN
inlawrev-3343	737	2	1516	1516	NUM
inlawrev-3343	737	3	.	.	PUNCT
inlawrev-3343	738	1	138	138	NUM
inlawrev-3343	738	2	.	.	PUNCT
inlawrev-3343	738	3	see	see	VERB
inlawrev-3343	738	4	29	29	NUM
inlawrev-3343	738	5	u.s.c	u.s.c	ADJ
inlawrev-3343	738	6	.	.	PUNCT
inlawrev-3343	739	1	§	§	PROPN
inlawrev-3343	739	2	1	1	NUM
inlawrev-3343	739	3	102(b)(3	102(b)(3	NUM
inlawrev-3343	739	4	)	)	PUNCT
inlawrev-3343	739	5	(	(	PUNCT
inlawrev-3343	739	6	1994	1994	NUM
inlawrev-3343	739	7	)	)	PUNCT
inlawrev-3343	739	8	;	;	PUNCT
inlawrev-3343	739	9	see	see	VERB
inlawrev-3343	739	10	also	also	ADV
inlawrev-3343	739	11	curtiss	curtiss	PROPN
inlawrev-3343	739	12	-	-	PUNCT
inlawrev-3343	739	13	wright	wright	PROPN
inlawrev-3343	739	14	corp	corp	PROPN
inlawrev-3343	739	15	.	.	PROPN
inlawrev-3343	740	1	v.	v.	PROPN
inlawrev-3343	740	2	schoonejongen	schoonejongen	PROPN
inlawrev-3343	740	3	,	,	PUNCT
inlawrev-3343	740	4	514	514	NUM
inlawrev-3343	740	5	u.s	u.s	PROPN
inlawrev-3343	740	6	.	.	PROPN
inlawrev-3343	740	7	73	73	NUM
inlawrev-3343	740	8	,	,	PUNCT
inlawrev-3343	740	9	84	84	NUM
inlawrev-3343	740	10	-	-	SYM
inlawrev-3343	740	11	85	85	NUM
inlawrev-3343	740	12	(	(	PUNCT
inlawrev-3343	740	13	1995	1995	NUM
inlawrev-3343	740	14	)	)	PUNCT
inlawrev-3343	740	15	(	(	PUNCT
inlawrev-3343	740	16	holding	hold	VERB
inlawrev-3343	740	17	that	that	DET
inlawrev-3343	740	18	general	general	ADJ
inlawrev-3343	740	19	language	language	NOUN
inlawrev-3343	740	20	reserving	reserve	VERB
inlawrev-3343	740	21	the	the	DET
inlawrev-3343	740	22	company	company	NOUN
inlawrev-3343	740	23	's	's	PART
inlawrev-3343	740	24	right	right	NOUN
inlawrev-3343	740	25	to	to	PART
inlawrev-3343	740	26	terminate	terminate	VERB
inlawrev-3343	740	27	or	or	CCONJ
inlawrev-3343	740	28	amend	amend	VERB
inlawrev-3343	740	29	a	a	DET
inlawrev-3343	740	30	plan	plan	NOUN
inlawrev-3343	740	31	is	be	AUX
inlawrev-3343	740	32	sufficient	sufficient	ADJ
inlawrev-3343	740	33	to	to	PART
inlawrev-3343	740	34	satisfy	satisfy	VERB
inlawrev-3343	740	35	erisa	erisa	PROPN
inlawrev-3343	740	36	)	)	PUNCT
inlawrev-3343	740	37	.	.	PUNCT
inlawrev-3343	741	1	326	326	NUM
inlawrev-3343	741	2	indiana	indiana	PROPN
inlawrev-3343	741	3	law	law	PROPN
inlawrev-3343	741	4	review	review	NOUN
inlawrev-3343	741	5	[	[	X
inlawrev-3343	741	6	vol	vol	NOUN
inlawrev-3343	741	7	.	.	PUNCT
inlawrev-3343	742	1	32:301	32:301	NUM
inlawrev-3343	742	2	arguably	arguably	ADV
inlawrev-3343	742	3	,	,	PUNCT
inlawrev-3343	742	4	this	this	PRON
inlawrev-3343	742	5	would	would	AUX
inlawrev-3343	742	6	occur	occur	VERB
inlawrev-3343	742	7	if	if	SCONJ
inlawrev-3343	742	8	an	an	DET
inlawrev-3343	742	9	employer	employer	NOUN
inlawrev-3343	742	10	indirectly	indirectly	ADV
inlawrev-3343	742	11	amended	amend	VERB
inlawrev-3343	742	12	the	the	DET
inlawrev-3343	742	13	plan	plan	NOUN
inlawrev-3343	742	14	by	by	ADP
inlawrev-3343	742	15	terminating	terminate	VERB
inlawrev-3343	742	16	its	its	PRON
inlawrev-3343	742	17	work	work	NOUN
inlawrev-3343	742	18	force	force	NOUN
inlawrev-3343	742	19	while	while	SCONJ
inlawrev-3343	742	20	having	have	VERB
inlawrev-3343	742	21	them	they	PRON
inlawrev-3343	742	22	continue	continue	VERB
inlawrev-3343	742	23	to	to	PART
inlawrev-3343	742	24	perform	perform	VERB
inlawrev-3343	742	25	the	the	DET
inlawrev-3343	742	26	same	same	ADJ
inlawrev-3343	742	27	functions	function	NOUN
inlawrev-3343	742	28	as	as	ADP
inlawrev-3343	742	29	employees	employee	NOUN
inlawrev-3343	742	30	of	of	ADP
inlawrev-3343	742	31	a	a	DET
inlawrev-3343	742	32	subcontractor	subcontractor	NOUN
inlawrev-3343	742	33	who	who	PRON
inlawrev-3343	742	34	did	do	AUX
inlawrev-3343	742	35	not	not	PART
inlawrev-3343	742	36	provide	provide	VERB
inlawrev-3343	742	37	equivalent	equivalent	ADJ
inlawrev-3343	742	38	benefits	benefit	NOUN
inlawrev-3343	742	39	.	.	PUNCT
inlawrev-3343	743	1	this	this	PRON
inlawrev-3343	743	2	could	could	AUX
inlawrev-3343	743	3	constitute	constitute	VERB
inlawrev-3343	743	4	the	the	DET
inlawrev-3343	743	5	effective	effective	ADJ
inlawrev-3343	743	6	discharge	discharge	NOUN
inlawrev-3343	743	7	of	of	ADP
inlawrev-3343	743	8	employees	employee	NOUN
inlawrev-3343	743	9	for	for	ADP
inlawrev-3343	743	10	the	the	DET
inlawrev-3343	743	11	purpose	purpose	NOUN
inlawrev-3343	743	12	of	of	ADP
inlawrev-3343	743	13	interfering	interfere	VERB
inlawrev-3343	743	14	with	with	ADP
inlawrev-3343	743	15	their	their	PRON
inlawrev-3343	743	16	attainment	attainment	NOUN
inlawrev-3343	743	17	of	of	ADP
inlawrev-3343	743	18	plan	plan	NOUN
inlawrev-3343	743	19	rights	right	NOUN
inlawrev-3343	743	20	that	that	PRON
inlawrev-3343	743	21	section	section	NOUN
inlawrev-3343	743	22	5	5	NUM
inlawrev-3343	743	23	1	1	NUM
inlawrev-3343	743	24	prohibits	prohibit	NOUN
inlawrev-3343	743	25	.	.	PUNCT
inlawrev-3343	744	1	'	'	PUNCT
inlawrev-3343	744	2	^^	^^	PUNCT
inlawrev-3343	744	3	however	however	ADV
inlawrev-3343	744	4	,	,	PUNCT
inlawrev-3343	744	5	the	the	DET
inlawrev-3343	744	6	court	court	NOUN
inlawrev-3343	744	7	specifically	specifically	ADV
inlawrev-3343	744	8	declined	decline	VERB
inlawrev-3343	744	9	to	to	PART
inlawrev-3343	744	10	rule	rule	VERB
inlawrev-3343	744	11	on	on	ADP
inlawrev-3343	744	12	the	the	DET
inlawrev-3343	744	13	company	company	NOUN
inlawrev-3343	744	14	position	position	NOUN
inlawrev-3343	744	15	that	that	PRON
inlawrev-3343	744	16	section	section	NOUN
inlawrev-3343	744	17	510	510	NUM
inlawrev-3343	744	18	is	be	AUX
inlawrev-3343	744	19	not	not	PART
inlawrev-3343	744	20	violated	violate	VERB
inlawrev-3343	744	21	in	in	ADP
inlawrev-3343	744	22	cases	case	NOUN
inlawrev-3343	744	23	where	where	SCONJ
inlawrev-3343	744	24	an	an	DET
inlawrev-3343	744	25	employee	employee	NOUN
inlawrev-3343	744	26	is	be	AUX
inlawrev-3343	744	27	already	already	ADV
inlawrev-3343	744	28	eligible	eligible	ADJ
inlawrev-3343	744	29	to	to	PART
inlawrev-3343	744	30	receive	receive	VERB
inlawrev-3343	744	31	benefits	benefit	NOUN
inlawrev-3343	744	32	on	on	ADP
inlawrev-3343	744	33	the	the	DET
inlawrev-3343	744	34	theory	theory	NOUN
inlawrev-3343	744	35	that	that	PRON
inlawrev-3343	744	36	benefit	benefit	VERB
inlawrev-3343	744	37	'	'	PUNCT
inlawrev-3343	744	38	attainment	attainment	NOUN
inlawrev-3343	744	39	'	'	PUNCT
inlawrev-3343	744	40	already	already	ADV
inlawrev-3343	744	41	exists	exist	VERB
inlawrev-3343	744	42	;	;	PUNCT
inlawrev-3343	744	43	the	the	DET
inlawrev-3343	744	44	case	case	NOUN
inlawrev-3343	744	45	was	be	AUX
inlawrev-3343	744	46	remanded	remand	VERB
inlawrev-3343	744	47	to	to	PART
inlawrev-3343	744	48	allow	allow	VERB
inlawrev-3343	744	49	the	the	DET
inlawrev-3343	744	50	ninth	ninth	ADJ
inlawrev-3343	744	51	circuit	circuit	NOUN
inlawrev-3343	744	52	to	to	PART
inlawrev-3343	744	53	consider	consider	VERB
inlawrev-3343	744	54	this	this	DET
inlawrev-3343	744	55	argument	argument	NOUN
inlawrev-3343	744	56	.	.	PUNCT
inlawrev-3343	745	1	"*^	"*^	NOUN
inlawrev-3343	745	2	as	as	ADP
inlawrev-3343	745	3	a	a	DET
inlawrev-3343	745	4	result	result	NOUN
inlawrev-3343	745	5	,	,	PUNCT
inlawrev-3343	745	6	inter	inter	ADJ
inlawrev-3343	745	7	-	-	ADJ
inlawrev-3343	745	8	modal	modal	ADJ
inlawrev-3343	745	9	only	only	ADV
inlawrev-3343	745	10	decided	decide	VERB
inlawrev-3343	745	11	that	that	SCONJ
inlawrev-3343	745	12	erisa	erisa	NOUN
inlawrev-3343	745	13	's	's	PART
inlawrev-3343	745	14	anti	anti	ADJ
inlawrev-3343	745	15	-	-	ADJ
inlawrev-3343	745	16	interference	interference	ADJ
inlawrev-3343	745	17	provision	provision	NOUN
inlawrev-3343	745	18	applied	apply	VERB
inlawrev-3343	745	19	to	to	ADP
inlawrev-3343	745	20	all	all	DET
inlawrev-3343	745	21	covered	covered	ADJ
inlawrev-3343	745	22	benefits	benefit	NOUN
inlawrev-3343	745	23	,	,	PUNCT
inlawrev-3343	745	24	leaving	leave	VERB
inlawrev-3343	745	25	the	the	DET
inlawrev-3343	745	26	question	question	NOUN
inlawrev-3343	745	27	of	of	ADP
inlawrev-3343	745	28	what	what	PRON
inlawrev-3343	745	29	constitutes	constitute	VERB
inlawrev-3343	745	30	prohibited	prohibit	VERB
inlawrev-3343	745	31	interference	interference	NOUN
inlawrev-3343	745	32	unresolved	unresolved	ADJ
inlawrev-3343	745	33	.	.	PUNCT
inlawrev-3343	746	1	b.	b.	PROPN
inlawrev-3343	746	2	alternative	alternative	ADJ
inlawrev-3343	746	3	judicial	judicial	ADJ
inlawrev-3343	746	4	approaches	approach	NOUN
inlawrev-3343	746	5	to	to	ADP
inlawrev-3343	746	6	mandatory	mandatory	ADJ
inlawrev-3343	746	7	benefits	benefit	NOUN
inlawrev-3343	746	8	the	the	DET
inlawrev-3343	746	9	outcome	outcome	NOUN
inlawrev-3343	746	10	of	of	ADP
inlawrev-3343	746	11	the	the	DET
inlawrev-3343	746	12	supreme	supreme	PROPN
inlawrev-3343	746	13	court	court	PROPN
inlawrev-3343	746	14	's	's	PART
inlawrev-3343	746	15	inter	inter	ADJ
inlawrev-3343	746	16	-	-	ADJ
inlawrev-3343	746	17	modal	modal	ADJ
inlawrev-3343	746	18	decision	decision	NOUN
inlawrev-3343	746	19	and	and	CCONJ
inlawrev-3343	746	20	the	the	DET
inlawrev-3343	746	21	ninth	ninth	ADJ
inlawrev-3343	746	22	circuit	circuit	NOUN
inlawrev-3343	746	23	court	court	NOUN
inlawrev-3343	746	24	ofappeals	ofappeal	NOUN
inlawrev-3343	746	25	rulings	ruling	NOUN
inlawrev-3343	746	26	in	in	ADP
inlawrev-3343	746	27	microsoft	microsoft	PROPN
inlawrev-3343	746	28	was	be	AUX
inlawrev-3343	746	29	the	the	DET
inlawrev-3343	746	30	rejection	rejection	NOUN
inlawrev-3343	746	31	of	of	ADP
inlawrev-3343	746	32	the	the	DET
inlawrev-3343	746	33	employers	employer	NOUN
inlawrev-3343	746	34	'	'	PART
inlawrev-3343	746	35	positions	position	NOUN
inlawrev-3343	746	36	that	that	SCONJ
inlawrev-3343	746	37	there	there	PRON
inlawrev-3343	746	38	could	could	AUX
inlawrev-3343	746	39	be	be	AUX
inlawrev-3343	746	40	no	no	DET
inlawrev-3343	746	41	obligation	obligation	NOUN
inlawrev-3343	746	42	to	to	PART
inlawrev-3343	746	43	provide	provide	VERB
inlawrev-3343	746	44	benefits	benefit	NOUN
inlawrev-3343	746	45	to	to	ADP
inlawrev-3343	746	46	the	the	DET
inlawrev-3343	746	47	contingent	contingent	ADJ
inlawrev-3343	746	48	employee	employee	NOUN
inlawrev-3343	746	49	plaintiffs	plaintiff	NOUN
inlawrev-3343	746	50	.	.	PUNCT
inlawrev-3343	747	1	conversely	conversely	ADV
inlawrev-3343	747	2	,	,	PUNCT
inlawrev-3343	747	3	the	the	DET
inlawrev-3343	747	4	decisions	decision	NOUN
inlawrev-3343	747	5	suggested	suggest	VERB
inlawrev-3343	747	6	the	the	DET
inlawrev-3343	747	7	possibility	possibility	NOUN
inlawrev-3343	747	8	that	that	SCONJ
inlawrev-3343	747	9	employers	employer	NOUN
inlawrev-3343	747	10	may	may	AUX
inlawrev-3343	747	11	have	have	AUX
inlawrev-3343	747	12	a	a	DET
inlawrev-3343	747	13	legal	legal	ADJ
inlawrev-3343	747	14	duty	duty	NOUN
inlawrev-3343	747	15	,	,	PUNCT
inlawrev-3343	747	16	in	in	ADP
inlawrev-3343	747	17	some	some	DET
inlawrev-3343	747	18	circumstances	circumstance	NOUN
inlawrev-3343	747	19	,	,	PUNCT
inlawrev-3343	747	20	to	to	PART
inlawrev-3343	747	21	provide	provide	VERB
inlawrev-3343	747	22	contingent	contingent	ADJ
inlawrev-3343	747	23	employees	employee	NOUN
inlawrev-3343	747	24	with	with	ADP
inlawrev-3343	747	25	the	the	DET
inlawrev-3343	747	26	same	same	ADJ
inlawrev-3343	747	27	benefits	benefit	NOUN
inlawrev-3343	747	28	made	make	VERB
inlawrev-3343	747	29	available	available	ADJ
inlawrev-3343	747	30	to	to	ADP
inlawrev-3343	747	31	members	member	NOUN
inlawrev-3343	747	32	of	of	ADP
inlawrev-3343	747	33	the	the	DET
inlawrev-3343	747	34	permanent	permanent	ADJ
inlawrev-3343	747	35	work	work	NOUN
inlawrev-3343	747	36	force	force	NOUN
inlawrev-3343	747	37	.	.	PUNCT
inlawrev-3343	748	1	yet	yet	ADV
inlawrev-3343	748	2	,	,	PUNCT
inlawrev-3343	748	3	the	the	DET
inlawrev-3343	748	4	traditional	traditional	ADJ
inlawrev-3343	748	5	view	view	NOUN
inlawrev-3343	748	6	held	hold	VERB
inlawrev-3343	748	7	that	that	SCONJ
inlawrev-3343	748	8	an	an	DET
inlawrev-3343	748	9	employer	employer	NOUN
inlawrev-3343	748	10	is	be	AUX
inlawrev-3343	748	11	not	not	PART
inlawrev-3343	748	12	required	require	VERB
inlawrev-3343	748	13	to	to	PART
inlawrev-3343	748	14	provide	provide	VERB
inlawrev-3343	748	15	benefits	benefit	NOUN
inlawrev-3343	748	16	beyond	beyond	ADP
inlawrev-3343	748	17	those	those	PRON
inlawrev-3343	748	18	which	which	PRON
inlawrev-3343	748	19	are	be	AUX
inlawrev-3343	748	20	mandated	mandate	VERB
inlawrev-3343	748	21	by	by	ADP
inlawrev-3343	748	22	law	law	NOUN
inlawrev-3343	748	23	.	.	PUNCT
inlawrev-3343	749	1	one	one	NUM
inlawrev-3343	749	2	commentator	commentator	NOUN
inlawrev-3343	749	3	states	state	VERB
inlawrev-3343	749	4	definitively	definitively	ADV
inlawrev-3343	749	5	that	that	SCONJ
inlawrev-3343	749	6	no	no	DET
inlawrev-3343	749	7	benefit	benefit	NOUN
inlawrev-3343	749	8	obligations	obligation	NOUN
inlawrev-3343	749	9	arise	arise	VERB
inlawrev-3343	749	10	with	with	ADP
inlawrev-3343	749	11	respect	respect	NOUN
inlawrev-3343	749	12	to	to	ADP
inlawrev-3343	749	13	contingent	contingent	ADJ
inlawrev-3343	749	14	employees	employee	NOUN
inlawrev-3343	749	15	.	.	PUNCT
inlawrev-3343	750	1	''*^	''*^	PROPN
inlawrev-3343	750	2	however	however	ADV
inlawrev-3343	750	3	,	,	PUNCT
inlawrev-3343	750	4	while	while	SCONJ
inlawrev-3343	750	5	it	it	PRON
inlawrev-3343	750	6	is	be	AUX
inlawrev-3343	750	7	true	true	ADJ
inlawrev-3343	750	8	that	that	SCONJ
inlawrev-3343	750	9	benefit	benefit	NOUN
inlawrev-3343	750	10	claims	claim	NOUN
inlawrev-3343	750	11	by	by	ADP
inlawrev-3343	750	12	contingent	contingent	ADJ
inlawrev-3343	750	13	employees	employee	NOUN
inlawrev-3343	750	14	have	have	AUX
inlawrev-3343	750	15	usually	usually	ADV
inlawrev-3343	750	16	been	be	AUX
inlawrev-3343	750	17	unsuccessful	unsuccessful	ADJ
inlawrev-3343	750	18	,	,	PUNCT
inlawrev-3343	750	19	there	there	PRON
inlawrev-3343	750	20	are	be	VERB
inlawrev-3343	750	21	some	some	DET
inlawrev-3343	750	22	exceptions	exception	NOUN
inlawrev-3343	750	23	.	.	PUNCT
inlawrev-3343	751	1	moreover	moreover	ADV
inlawrev-3343	751	2	,	,	PUNCT
inlawrev-3343	751	3	even	even	ADV
inlawrev-3343	751	4	where	where	SCONJ
inlawrev-3343	751	5	there	there	PRON
inlawrev-3343	751	6	is	be	VERB
inlawrev-3343	751	7	no	no	DET
inlawrev-3343	751	8	obligation	obligation	NOUN
inlawrev-3343	751	9	to	to	PART
inlawrev-3343	751	10	provide	provide	VERB
inlawrev-3343	751	11	benefits	benefit	NOUN
inlawrev-3343	751	12	,	,	PUNCT
inlawrev-3343	751	13	other	other	ADJ
inlawrev-3343	751	14	consequences	consequence	NOUN
inlawrev-3343	751	15	may	may	AUX
inlawrev-3343	751	16	make	make	VERB
inlawrev-3343	751	17	this	this	DET
inlawrev-3343	751	18	outcome	outcome	NOUN
inlawrev-3343	751	19	problematic	problematic	ADJ
inlawrev-3343	751	20	.	.	PUNCT
inlawrev-3343	752	1	the	the	DET
inlawrev-3343	752	2	principle	principle	NOUN
inlawrev-3343	752	3	that	that	SCONJ
inlawrev-3343	752	4	employers	employer	NOUN
inlawrev-3343	752	5	are	be	AUX
inlawrev-3343	752	6	not	not	PART
inlawrev-3343	752	7	obligated	obligate	VERB
inlawrev-3343	752	8	to	to	PART
inlawrev-3343	752	9	provide	provide	VERB
inlawrev-3343	752	10	benefits	benefit	NOUN
inlawrev-3343	752	11	to	to	PART
inlawrev-3343	752	12	contingent	contingent	VERB
inlawrev-3343	752	13	employees	employee	NOUN
inlawrev-3343	752	14	is	be	AUX
inlawrev-3343	752	15	illustrated	illustrate	VERB
inlawrev-3343	752	16	by	by	ADP
inlawrev-3343	752	17	the	the	DET
inlawrev-3343	752	18	ruling	ruling	NOUN
inlawrev-3343	752	19	of	of	ADP
inlawrev-3343	752	20	the	the	DET
inlawrev-3343	752	21	fourth	fourth	ADJ
inlawrev-3343	752	22	circuit	circuit	NOUN
inlawrev-3343	752	23	court	court	NOUN
inlawrev-3343	752	24	of	of	ADP
inlawrev-3343	752	25	appeals	appeals	PROPN
inlawrev-3343	752	26	in	in	ADP
inlawrev-3343	752	27	clark	clark	PROPN
inlawrev-3343	752	28	v.	v.	PROPN
inlawrev-3343	752	29	e.	e.	PROPN
inlawrev-3343	753	1	i	i	PROPN
inlawrev-3343	753	2	dupont	dupont	PROPN
inlawrev-3343	753	3	de	de	PROPN
inlawrev-3343	753	4	nemours	nemours	PROPN
inlawrev-3343	753	5	&	&	CCONJ
inlawrev-3343	753	6	co}^^	co}^^	PROPN
inlawrev-3343	753	7	there	there	ADV
inlawrev-3343	753	8	the	the	DET
inlawrev-3343	753	9	claimant	claimant	NOUN
inlawrev-3343	753	10	,	,	PUNCT
inlawrev-3343	753	11	who	who	PRON
inlawrev-3343	753	12	had	have	AUX
inlawrev-3343	753	13	been	be	AUX
inlawrev-3343	753	14	a	a	DET
inlawrev-3343	753	15	dupont	dupont	NOUN
inlawrev-3343	753	16	employee	employee	NOUN
inlawrev-3343	753	17	for	for	ADP
inlawrev-3343	753	18	eight	eight	NUM
inlawrev-3343	753	19	years	year	NOUN
inlawrev-3343	753	20	,	,	PUNCT
inlawrev-3343	753	21	was	be	AUX
inlawrev-3343	753	22	terminated	terminate	VERB
inlawrev-3343	753	23	following	follow	VERB
inlawrev-3343	753	24	the	the	DET
inlawrev-3343	753	25	closing	closing	NOUN
inlawrev-3343	753	26	of	of	ADP
inlawrev-3343	753	27	his	his	PRON
inlawrev-3343	753	28	division	division	NOUN
inlawrev-3343	753	29	.	.	PUNCT
inlawrev-3343	753	30	^"^^	^"^^	PROPN
inlawrev-3343	753	31	subsequently	subsequently	ADV
inlawrev-3343	753	32	,	,	PUNCT
inlawrev-3343	753	33	he	he	PRON
inlawrev-3343	753	34	performed	perform	VERB
inlawrev-3343	753	35	occasional	occasional	ADJ
inlawrev-3343	753	36	contract	contract	NOUN
inlawrev-3343	753	37	work	work	NOUN
inlawrev-3343	753	38	for	for	ADP
inlawrev-3343	753	39	dupont	dupont	NOUN
inlawrev-3343	753	40	,	,	PUNCT
inlawrev-3343	753	41	and	and	CCONJ
inlawrev-3343	753	42	later	later	ADV
inlawrev-3343	753	43	was	be	AUX
inlawrev-3343	753	44	hired	hire	VERB
inlawrev-3343	753	45	by	by	ADP
inlawrev-3343	753	46	a	a	DET
inlawrev-3343	753	47	leasing	leasing	NOUN
inlawrev-3343	753	48	firm	firm	NOUN
inlawrev-3343	753	49	which	which	PRON
inlawrev-3343	753	50	assigned	assign	VERB
inlawrev-3343	753	51	him	he	PRON
inlawrev-3343	753	52	to	to	PART
inlawrev-3343	753	53	work	work	VERB
inlawrev-3343	753	54	on	on	ADP
inlawrev-3343	753	55	139	139	NUM
inlawrev-3343	753	56	.	.	PUNCT
inlawrev-3343	754	1	a	a	DET
inlawrev-3343	754	2	critical	critical	ADJ
inlawrev-3343	754	3	issue	issue	NOUN
inlawrev-3343	754	4	in	in	ADP
inlawrev-3343	754	5	this	this	DET
inlawrev-3343	754	6	analysis	analysis	NOUN
inlawrev-3343	754	7	is	be	AUX
inlawrev-3343	754	8	the	the	DET
inlawrev-3343	754	9	requirement	requirement	NOUN
inlawrev-3343	754	10	that	that	SCONJ
inlawrev-3343	754	11	the	the	DET
inlawrev-3343	754	12	company	company	NOUN
inlawrev-3343	754	13	action	action	NOUN
inlawrev-3343	754	14	be	be	AUX
inlawrev-3343	754	15	taken	take	VERB
inlawrev-3343	754	16	for	for	ADP
inlawrev-3343	754	17	the	the	DET
inlawrev-3343	754	18	purpose	purpose	NOUN
inlawrev-3343	754	19	of	of	ADP
inlawrev-3343	754	20	interfering	interfere	VERB
inlawrev-3343	754	21	with	with	ADP
inlawrev-3343	754	22	the	the	DET
inlawrev-3343	754	23	attainment	attainment	NOUN
inlawrev-3343	754	24	of	of	ADP
inlawrev-3343	754	25	rights	right	NOUN
inlawrev-3343	754	26	protected	protect	VERB
inlawrev-3343	754	27	by	by	ADP
inlawrev-3343	754	28	erisa	erisa	NOUN
inlawrev-3343	754	29	.	.	PUNCT
inlawrev-3343	755	1	the	the	DET
inlawrev-3343	755	2	court	court	NOUN
inlawrev-3343	755	3	recognized	recognize	VERB
inlawrev-3343	755	4	that	that	SCONJ
inlawrev-3343	755	5	this	this	DET
inlawrev-3343	755	6	prohibited	prohibit	VERB
inlawrev-3343	755	7	purpose	purpose	NOUN
inlawrev-3343	755	8	might	might	AUX
inlawrev-3343	755	9	not	not	PART
inlawrev-3343	755	10	be	be	AUX
inlawrev-3343	755	11	present	present	ADJ
inlawrev-3343	755	12	if	if	SCONJ
inlawrev-3343	755	13	the	the	DET
inlawrev-3343	755	14	employer	employer	NOUN
inlawrev-3343	755	15	acts	act	VERB
inlawrev-3343	755	16	in	in	ADP
inlawrev-3343	755	17	the	the	DET
inlawrev-3343	755	18	course	course	NOUN
inlawrev-3343	755	19	of	of	ADP
inlawrev-3343	755	20	"	"	PUNCT
inlawrev-3343	755	21	making	make	VERB
inlawrev-3343	755	22	fundamental	fundamental	ADJ
inlawrev-3343	755	23	business	business	NOUN
inlawrev-3343	755	24	decisions	decision	NOUN
inlawrev-3343	755	25	,	,	PUNCT
inlawrev-3343	755	26	"	"	PUNCT
inlawrev-3343	755	27	but	but	CCONJ
inlawrev-3343	755	28	its	its	PRON
inlawrev-3343	755	29	opinion	opinion	NOUN
inlawrev-3343	755	30	shed	shed	VERB
inlawrev-3343	755	31	no	no	DET
inlawrev-3343	755	32	light	light	NOUN
inlawrev-3343	755	33	on	on	ADP
inlawrev-3343	755	34	the	the	DET
inlawrev-3343	755	35	meaning	meaning	NOUN
inlawrev-3343	755	36	of	of	ADP
inlawrev-3343	755	37	this	this	DET
inlawrev-3343	755	38	distinction	distinction	NOUN
inlawrev-3343	755	39	.	.	PUNCT
inlawrev-3343	756	1	inter	inter	ADJ
inlawrev-3343	756	2	-	-	ADJ
inlawrev-3343	756	3	modal	modal	ADJ
inlawrev-3343	756	4	rail	rail	NOUN
inlawrev-3343	756	5	employees	employee	NOUN
inlawrev-3343	756	6	ass	ass	VERB
inlawrev-3343	756	7	'	'	CCONJ
inlawrev-3343	756	8	n	n	CCONJ
inlawrev-3343	756	9	,	,	PUNCT
inlawrev-3343	756	10	117	117	NUM
inlawrev-3343	756	11	s.	s.	PROPN
inlawrev-3343	756	12	ct	ct	PROPN
inlawrev-3343	756	13	.	.	PUNCT
inlawrev-3343	757	1	at	at	ADP
inlawrev-3343	757	2	1516	1516	NUM
inlawrev-3343	757	3	.	.	PUNCT
inlawrev-3343	758	1	140	140	NUM
inlawrev-3343	758	2	.	.	X
inlawrev-3343	758	3	mat	mat	NOUN
inlawrev-3343	758	4	1516	1516	NUM
inlawrev-3343	758	5	-	-	SYM
inlawrev-3343	758	6	17	17	NUM
inlawrev-3343	758	7	.	.	PUNCT
inlawrev-3343	758	8	141	141	NUM
inlawrev-3343	758	9	.	.	PUNCT
inlawrev-3343	759	1	lenz	lenz	PROPN
inlawrev-3343	759	2	,	,	PUNCT
inlawrev-3343	759	3	supra	supra	PROPN
inlawrev-3343	759	4	note	note	PROPN
inlawrev-3343	759	5	33	33	NUM
inlawrev-3343	759	6	,	,	PUNCT
inlawrev-3343	759	7	at	at	ADP
inlawrev-3343	759	8	2	2	NUM
inlawrev-3343	759	9	1	1	NUM
inlawrev-3343	759	10	.	.	PUNCT
inlawrev-3343	759	11	142	142	NUM
inlawrev-3343	759	12	.	.	PUNCT
inlawrev-3343	760	1	105	105	NUM
inlawrev-3343	760	2	f.3d	f.3d	NUM
inlawrev-3343	760	3	646	646	NUM
inlawrev-3343	760	4	,	,	PUNCT
inlawrev-3343	760	5	no	no	INTJ
inlawrev-3343	760	6	.	.	NOUN
inlawrev-3343	760	7	95	95	NUM
inlawrev-3343	760	8	-	-	SYM
inlawrev-3343	760	9	2825	2825	NUM
inlawrev-3343	760	10	,	,	PUNCT
inlawrev-3343	760	11	1997	1997	NUM
inlawrev-3343	760	12	wl	wl	SYM
inlawrev-3343	760	13	6958	6958	NUM
inlawrev-3343	760	14	(	(	PUNCT
inlawrev-3343	760	15	4th	4th	ADJ
inlawrev-3343	760	16	cir	cir	NOUN
inlawrev-3343	760	17	.	.	PUNCT
inlawrev-3343	761	1	jan	jan	PROPN
inlawrev-3343	761	2	.	.	PROPN
inlawrev-3343	761	3	9	9	NUM
inlawrev-3343	761	4	,	,	PUNCT
inlawrev-3343	761	5	1997	1997	NUM
inlawrev-3343	761	6	)	)	PUNCT
inlawrev-3343	761	7	(	(	PUNCT
inlawrev-3343	761	8	unpublished	unpublished	ADJ
inlawrev-3343	761	9	disposition	disposition	NOUN
inlawrev-3343	761	10	)	)	PUNCT
inlawrev-3343	761	11	,	,	PUNCT
inlawrev-3343	761	12	cert	cert	NOUN
inlawrev-3343	761	13	,	,	PUNCT
inlawrev-3343	761	14	denied	deny	VERB
inlawrev-3343	761	15	,	,	PUNCT
inlawrev-3343	761	16	1	1	NUM
inlawrev-3343	761	17	17	17	NUM
inlawrev-3343	761	18	s.	s.	PROPN
inlawrev-3343	761	19	ct	ct	PROPN
inlawrev-3343	761	20	.	.	PROPN
inlawrev-3343	761	21	2425	2425	NUM
inlawrev-3343	761	22	(	(	PUNCT
inlawrev-3343	761	23	1997	1997	NUM
inlawrev-3343	761	24	)	)	PUNCT
inlawrev-3343	761	25	.	.	PUNCT
inlawrev-3343	762	1	143	143	X
inlawrev-3343	762	2	.	.	PUNCT
inlawrev-3343	762	3	see	see	VERB
inlawrev-3343	762	4	i	i	PROPN
inlawrev-3343	762	5	d	d	PROPN
inlawrev-3343	762	6	at*l	at*l	PROPN
inlawrev-3343	762	7	.	.	PUNCT
inlawrev-3343	762	8	1999	1999	NUM
inlawrev-3343	762	9	]	]	PUNCT
inlawrev-3343	763	1	employee	employee	NOUN
inlawrev-3343	763	2	benefits	benefit	NOUN
inlawrev-3343	763	3	problem	problem	VERB
inlawrev-3343	763	4	327	327	NUM
inlawrev-3343	763	5	a	a	DET
inlawrev-3343	763	6	dupont	dupont	NOUN
inlawrev-3343	763	7	contract	contract	NOUN
inlawrev-3343	763	8	.	.	PUNCT
inlawrev-3343	764	1	'"^	'"^	VERB
inlawrev-3343	764	2	he	he	PRON
inlawrev-3343	764	3	participated	participate	VERB
inlawrev-3343	764	4	in	in	ADP
inlawrev-3343	764	5	the	the	DET
inlawrev-3343	764	6	leasing	leasing	NOUN
inlawrev-3343	764	7	company	company	NOUN
inlawrev-3343	764	8	's	's	PART
inlawrev-3343	764	9	benefit	benefit	NOUN
inlawrev-3343	764	10	programs	program	NOUN
inlawrev-3343	764	11	,	,	PUNCT
inlawrev-3343	764	12	but	but	CCONJ
inlawrev-3343	764	13	none	none	NOUN
inlawrev-3343	764	14	of	of	ADP
inlawrev-3343	764	15	them	they	PRON
inlawrev-3343	764	16	were	be	AUX
inlawrev-3343	764	17	directly	directly	ADV
inlawrev-3343	764	18	funded	fund	VERB
inlawrev-3343	764	19	by	by	ADP
inlawrev-3343	764	20	dupont.*"*^	dupont.*"*^	NOUN
inlawrev-3343	764	21	when	when	SCONJ
inlawrev-3343	764	22	the	the	DET
inlawrev-3343	764	23	leasing	leasing	NOUN
inlawrev-3343	764	24	company	company	NOUN
inlawrev-3343	764	25	lost	lose	VERB
inlawrev-3343	764	26	its	its	PRON
inlawrev-3343	764	27	dupont	dupont	NOUN
inlawrev-3343	764	28	contract	contract	NOUN
inlawrev-3343	764	29	,	,	PUNCT
inlawrev-3343	764	30	the	the	DET
inlawrev-3343	764	31	claimant	claimant	NOUN
inlawrev-3343	764	32	sought	seek	VERB
inlawrev-3343	764	33	benefits	benefit	NOUN
inlawrev-3343	764	34	under	under	ADP
inlawrev-3343	764	35	the	the	DET
inlawrev-3343	764	36	dupont	dupont	NOUN
inlawrev-3343	764	37	plan	plan	NOUN
inlawrev-3343	764	38	.	.	PUNCT
inlawrev-3343	765	1	"*^	"*^	NOUN
inlawrev-3343	766	1	the	the	DET
inlawrev-3343	766	2	court	court	NOUN
inlawrev-3343	766	3	was	be	AUX
inlawrev-3343	766	4	prepared	prepared	ADJ
inlawrev-3343	766	5	to	to	PART
inlawrev-3343	766	6	assume	assume	VERB
inlawrev-3343	766	7	that	that	SCONJ
inlawrev-3343	766	8	the	the	DET
inlawrev-3343	766	9	claimant	claimant	NOUN
inlawrev-3343	766	10	met	meet	VERB
inlawrev-3343	766	11	the	the	DET
inlawrev-3343	766	12	standards	standard	NOUN
inlawrev-3343	766	13	for	for	ADP
inlawrev-3343	766	14	classification	classification	NOUN
inlawrev-3343	766	15	as	as	ADP
inlawrev-3343	766	16	a	a	DET
inlawrev-3343	766	17	common	common	ADJ
inlawrev-3343	766	18	law	law	NOUN
inlawrev-3343	766	19	dupont	dupont	NOUN
inlawrev-3343	766	20	employee	employee	NOUN
inlawrev-3343	766	21	.	.	PUNCT
inlawrev-3343	767	1	nevertheless	nevertheless	ADV
inlawrev-3343	767	2	,	,	PUNCT
inlawrev-3343	767	3	it	it	PRON
inlawrev-3343	767	4	upheld	uphold	VERB
inlawrev-3343	767	5	the	the	DET
inlawrev-3343	767	6	decision	decision	NOUN
inlawrev-3343	767	7	to	to	PART
inlawrev-3343	767	8	deny	deny	VERB
inlawrev-3343	767	9	him	he	PRON
inlawrev-3343	767	10	the	the	DET
inlawrev-3343	767	11	right	right	NOUN
inlawrev-3343	767	12	to	to	PART
inlawrev-3343	767	13	participate	participate	VERB
inlawrev-3343	767	14	in	in	ADP
inlawrev-3343	767	15	the	the	DET
inlawrev-3343	767	16	benefit	benefit	NOUN
inlawrev-3343	767	17	program	program	NOUN
inlawrev-3343	767	18	,	,	PUNCT
inlawrev-3343	767	19	relying	rely	VERB
inlawrev-3343	767	20	principally	principally	ADV
inlawrev-3343	767	21	upon	upon	SCONJ
inlawrev-3343	767	22	the	the	DET
inlawrev-3343	767	23	benefit	benefit	NOUN
inlawrev-3343	767	24	plan	plan	NOUN
inlawrev-3343	767	25	document	document	NOUN
inlawrev-3343	767	26	provisions	provision	NOUN
inlawrev-3343	767	27	which	which	PRON
inlawrev-3343	767	28	limited	limit	VERB
inlawrev-3343	767	29	participation	participation	NOUN
inlawrev-3343	767	30	to	to	ADP
inlawrev-3343	767	31	"	"	PUNCT
inlawrev-3343	767	32	any	any	DET
inlawrev-3343	767	33	person	person	NOUN
inlawrev-3343	767	34	designated	designate	VERB
inlawrev-3343	767	35	by	by	ADP
inlawrev-3343	767	36	the	the	DET
inlawrev-3343	767	37	company	company	NOUN
inlawrev-3343	767	38	as	as	ADP
inlawrev-3343	767	39	a	a	DET
inlawrev-3343	767	40	full	full	ADJ
inlawrev-3343	767	41	-	-	PUNCT
inlawrev-3343	767	42	time	time	NOUN
inlawrev-3343	767	43	employee	employee	NOUN
inlawrev-3343	767	44	.	.	PUNCT
inlawrev-3343	768	1	any	any	DET
inlawrev-3343	768	2	fiill	fiill	NOUN
inlawrev-3343	768	3	service	service	NOUN
inlawrev-3343	768	4	employee	employee	NOUN
inlawrev-3343	768	5	on	on	ADP
inlawrev-3343	768	6	the	the	DET
inlawrev-3343	768	7	role	role	NOUN
inlawrev-3343	768	8	[	[	X
inlawrev-3343	768	9	as	as	ADP
inlawrev-3343	768	10	of	of	ADP
inlawrev-3343	768	11	december	december	PROPN
inlawrev-3343	768	12	1	1	NUM
inlawrev-3343	768	13	,	,	PUNCT
inlawrev-3343	768	14	1985	1985	NUM
inlawrev-3343	768	15	]	]	PUNCT
inlawrev-3343	768	16	who	who	PRON
inlawrev-3343	768	17	continues	continue	VERB
inlawrev-3343	768	18	to	to	PART
inlawrev-3343	768	19	work	work	VERB
inlawrev-3343	768	20	at	at	ADP
inlawrev-3343	768	21	least	least	ADJ
inlawrev-3343	768	22	[	[	X
inlawrev-3343	768	23	twenty	twenty	NUM
inlawrev-3343	768	24	]	]	PUNCT
inlawrev-3343	768	25	hours	hour	NOUN
inlawrev-3343	768	26	per	per	ADP
inlawrev-3343	768	27	week	week	NOUN
inlawrev-3343	768	28	on	on	ADP
inlawrev-3343	768	29	a	a	DET
inlawrev-3343	768	30	regular	regular	ADJ
inlawrev-3343	768	31	basis	basis	NOUN
inlawrev-3343	768	32	will	will	AUX
inlawrev-3343	768	33	be	be	AUX
inlawrev-3343	768	34	considered	consider	VERB
inlawrev-3343	768	35	a	a	DET
inlawrev-3343	768	36	full	full	ADJ
inlawrev-3343	768	37	service	service	NOUN
inlawrev-3343	768	38	employee	employee	NOUN
inlawrev-3343	768	39	.	.	PUNCT
inlawrev-3343	769	1	"'"^^	"'"^^	NOUN
inlawrev-3343	769	2	with	with	ADP
inlawrev-3343	769	3	respect	respect	NOUN
inlawrev-3343	769	4	to	to	ADP
inlawrev-3343	769	5	the	the	DET
inlawrev-3343	769	6	company	company	NOUN
inlawrev-3343	769	7	's	's	PART
inlawrev-3343	769	8	stock	stock	NOUN
inlawrev-3343	769	9	ownership	ownership	NOUN
inlawrev-3343	769	10	program	program	NOUN
inlawrev-3343	769	11	,	,	PUNCT
inlawrev-3343	769	12	as	as	ADV
inlawrev-3343	769	13	well	well	ADV
inlawrev-3343	769	14	as	as	ADP
inlawrev-3343	769	15	its	its	PRON
inlawrev-3343	769	16	the	the	DET
inlawrev-3343	769	17	savings	saving	NOUN
inlawrev-3343	769	18	and	and	CCONJ
inlawrev-3343	769	19	investment	investment	NOUN
inlawrev-3343	769	20	plan	plan	NOUN
inlawrev-3343	769	21	,	,	PUNCT
inlawrev-3343	769	22	the	the	DET
inlawrev-3343	769	23	court	court	NOUN
inlawrev-3343	769	24	recognized	recognize	VERB
inlawrev-3343	769	25	that	that	SCONJ
inlawrev-3343	769	26	all	all	DET
inlawrev-3343	769	27	employees	employee	NOUN
inlawrev-3343	769	28	,	,	PUNCT
inlawrev-3343	769	29	including	include	VERB
inlawrev-3343	769	30	leased	lease	VERB
inlawrev-3343	769	31	workers	worker	NOUN
inlawrev-3343	769	32	,	,	PUNCT
inlawrev-3343	769	33	had	have	VERB
inlawrev-3343	769	34	to	to	PART
inlawrev-3343	769	35	be	be	AUX
inlawrev-3343	769	36	counted	count	VERB
inlawrev-3343	769	37	for	for	ADP
inlawrev-3343	769	38	purposes	purpose	NOUN
inlawrev-3343	769	39	of	of	ADP
inlawrev-3343	769	40	determining	determine	VERB
inlawrev-3343	769	41	participation	participation	NOUN
inlawrev-3343	769	42	rates	rate	NOUN
inlawrev-3343	769	43	in	in	ADP
inlawrev-3343	769	44	order	order	NOUN
inlawrev-3343	769	45	to	to	PART
inlawrev-3343	769	46	qualify	qualify	VERB
inlawrev-3343	769	47	for	for	ADP
inlawrev-3343	769	48	favorable	favorable	ADJ
inlawrev-3343	769	49	tax	tax	NOUN
inlawrev-3343	769	50	treatment	treatment	NOUN
inlawrev-3343	769	51	.	.	PUNCT
inlawrev-3343	770	1	^'*^	^'*^	PROPN
inlawrev-3343	770	2	nevertheless	nevertheless	ADV
inlawrev-3343	770	3	,	,	PUNCT
inlawrev-3343	770	4	all	all	DET
inlawrev-3343	770	5	relevant	relevant	ADJ
inlawrev-3343	770	6	plan	plan	NOUN
inlawrev-3343	770	7	documents	document	NOUN
inlawrev-3343	770	8	expressly	expressly	ADV
inlawrev-3343	770	9	excluded	exclude	VERB
inlawrev-3343	770	10	leased	lease	VERB
inlawrev-3343	770	11	employees	employee	NOUN
inlawrev-3343	770	12	from	from	ADP
inlawrev-3343	770	13	benefit	benefit	NOUN
inlawrev-3343	770	14	program	program	NOUN
inlawrev-3343	770	15	eligibility	eligibility	NOUN
inlawrev-3343	770	16	,	,	PUNCT
inlawrev-3343	770	17	and	and	CCONJ
inlawrev-3343	770	18	the	the	DET
inlawrev-3343	770	19	court	court	NOUN
inlawrev-3343	770	20	found	find	VERB
inlawrev-3343	770	21	this	this	DET
inlawrev-3343	770	22	fact	fact	NOUN
inlawrev-3343	770	23	controlling	control	VERB
inlawrev-3343	770	24	.	.	PUNCT
inlawrev-3343	771	1	the	the	DET
inlawrev-3343	771	2	court	court	NOUN
inlawrev-3343	771	3	concluded	conclude	VERB
inlawrev-3343	771	4	that	that	SCONJ
inlawrev-3343	771	5	the	the	DET
inlawrev-3343	771	6	plaintiffs	plaintiff	NOUN
inlawrev-3343	771	7	claim	claim	NOUN
inlawrev-3343	771	8	was	be	AUX
inlawrev-3343	771	9	properly	properly	ADV
inlawrev-3343	771	10	denied	deny	VERB
inlawrev-3343	771	11	because	because	SCONJ
inlawrev-3343	771	12	the	the	DET
inlawrev-3343	771	13	plaintiff	plaintiff	NOUN
inlawrev-3343	771	14	was	be	AUX
inlawrev-3343	771	15	a	a	DET
inlawrev-3343	771	16	leased	lease	VERB
inlawrev-3343	771	17	employee	employee	NOUN
inlawrev-3343	771	18	expressly	expressly	ADV
inlawrev-3343	771	19	excluded	exclude	VERB
inlawrev-3343	771	20	from	from	ADP
inlawrev-3343	771	21	plan	plan	NOUN
inlawrev-3343	771	22	participation	participation	NOUN
inlawrev-3343	771	23	,	,	PUNCT
inlawrev-3343	771	24	with	with	SCONJ
inlawrev-3343	771	25	neither	neither	CCONJ
inlawrev-3343	771	26	the	the	DET
inlawrev-3343	771	27	provisions	provision	NOUN
inlawrev-3343	771	28	oferisa	oferisa	VERB
inlawrev-3343	771	29	nor	nor	CCONJ
inlawrev-3343	771	30	those	those	DET
inlawrev-3343	771	31	ofthe	ofthe	ADJ
inlawrev-3343	771	32	internal	internal	ADJ
inlawrev-3343	771	33	revenue	revenue	NOUN
inlawrev-3343	771	34	code	code	NOUN
inlawrev-3343	771	35	requiring	require	VERB
inlawrev-3343	771	36	a	a	DET
inlawrev-3343	771	37	contrary	contrary	ADJ
inlawrev-3343	771	38	result	result	NOUN
inlawrev-3343	771	39	.	.	PUNCT
inlawrev-3343	772	1	'	'	PUNCT
inlawrev-3343	772	2	"	"	PUNCT
inlawrev-3343	772	3	^^	^^	PUNCT
inlawrev-3343	772	4	in	in	ADP
inlawrev-3343	772	5	abraham	abraham	PROPN
inlawrev-3343	772	6	v.	v.	PROPN
inlawrev-3343	772	7	exxon	exxon	PROPN
inlawrev-3343	772	8	corp	corp	PROPN
inlawrev-3343	772	9	.	.	PROPN
inlawrev-3343	772	10	,^^^	,^^^	PUNCT
inlawrev-3343	772	11	the	the	DET
inlawrev-3343	772	12	fifth	fifth	ADJ
inlawrev-3343	772	13	circuit	circuit	NOUN
inlawrev-3343	772	14	court	court	NOUN
inlawrev-3343	772	15	of	of	ADP
inlawrev-3343	772	16	appeals	appeals	PROPN
inlawrev-3343	772	17	faced	face	VERB
inlawrev-3343	772	18	a	a	DET
inlawrev-3343	772	19	similar	similar	ADJ
inlawrev-3343	772	20	claim	claim	NOUN
inlawrev-3343	772	21	for	for	ADP
inlawrev-3343	772	22	benefit	benefit	NOUN
inlawrev-3343	772	23	plan	plan	NOUN
inlawrev-3343	772	24	participation	participation	NOUN
inlawrev-3343	772	25	by	by	ADP
inlawrev-3343	772	26	a	a	DET
inlawrev-3343	772	27	leased	lease	VERB
inlawrev-3343	772	28	employee	employee	NOUN
inlawrev-3343	772	29	who	who	PRON
inlawrev-3343	772	30	was	be	AUX
inlawrev-3343	772	31	expressly	expressly	ADV
inlawrev-3343	772	32	excluded	exclude	VERB
inlawrev-3343	772	33	by	by	ADP
inlawrev-3343	772	34	the	the	DET
inlawrev-3343	772	35	relevant	relevant	ADJ
inlawrev-3343	772	36	plan	plan	NOUN
inlawrev-3343	772	37	documents	document	NOUN
inlawrev-3343	772	38	.	.	PUNCT
inlawrev-3343	773	1	in	in	ADP
inlawrev-3343	773	2	support	support	NOUN
inlawrev-3343	773	3	of	of	ADP
inlawrev-3343	773	4	his	his	PRON
inlawrev-3343	773	5	claim	claim	NOUN
inlawrev-3343	773	6	,	,	PUNCT
inlawrev-3343	773	7	the	the	DET
inlawrev-3343	773	8	plaintiff	plaintiff	NOUN
inlawrev-3343	773	9	cited	cite	VERB
inlawrev-3343	773	10	the	the	DET
inlawrev-3343	773	11	minimum	minimum	ADJ
inlawrev-3343	773	12	participation	participation	NOUN
inlawrev-3343	773	13	and	and	CCONJ
inlawrev-3343	773	14	coverage	coverage	NOUN
inlawrev-3343	773	15	requirements	requirement	NOUN
inlawrev-3343	773	16	for	for	ADP
inlawrev-3343	773	17	plans	plan	NOUN
inlawrev-3343	773	18	established	establish	VERB
inlawrev-3343	773	19	by	by	ADP
inlawrev-3343	773	20	both	both	DET
inlawrev-3343	773	21	erisa	erisa	NOUN
inlawrev-3343	773	22	and	and	CCONJ
inlawrev-3343	773	23	treasury	treasury	PROPN
inlawrev-3343	773	24	department	department	PROPN
inlawrev-3343	773	25	regulations.^^	regulations.^^	NOUN
inlawrev-3343	773	26	'	'	PUNCT
inlawrev-3343	773	27	the	the	DET
inlawrev-3343	773	28	court	court	NOUN
inlawrev-3343	773	29	144	144	NUM
inlawrev-3343	773	30	.	.	PUNCT
inlawrev-3343	774	1	see	see	VERB
inlawrev-3343	774	2	i	i	PRON
inlawrev-3343	774	3	d.	d.	PROPN
inlawrev-3343	774	4	145	145	NUM
inlawrev-3343	774	5	.	.	PUNCT
inlawrev-3343	775	1	see	see	VERB
inlawrev-3343	775	2	i	i	PROPN
inlawrev-3343	775	3	d	d	PROPN
inlawrev-3343	775	4	146	146	NUM
inlawrev-3343	775	5	.	.	PUNCT
inlawrev-3343	776	1	see	see	VERB
inlawrev-3343	776	2	i	i	PROPN
inlawrev-3343	776	3	d	d	PROPN
inlawrev-3343	776	4	147	147	NUM
inlawrev-3343	776	5	.	.	PUNCT
inlawrev-3343	777	1	i	i	PRON
inlawrev-3343	777	2	d	d	PROPN
inlawrev-3343	777	3	at*3	at*3	PROPN
inlawrev-3343	777	4	.	.	PROPN
inlawrev-3343	777	5	148	148	NUM
inlawrev-3343	777	6	.	.	PUNCT
inlawrev-3343	778	1	i	i	PRON
inlawrev-3343	778	2	d.	d.	VERB
inlawrev-3343	778	3	the	the	DET
inlawrev-3343	778	4	prohibition	prohibition	NOUN
inlawrev-3343	778	5	against	against	ADP
inlawrev-3343	778	6	tax	tax	NOUN
inlawrev-3343	778	7	favored	favor	VERB
inlawrev-3343	778	8	status	status	NOUN
inlawrev-3343	778	9	for	for	ADP
inlawrev-3343	778	10	'	'	PUNCT
inlawrev-3343	778	11	top	top	ADJ
inlawrev-3343	778	12	heavy	heavy	ADJ
inlawrev-3343	778	13	'	'	PUNCT
inlawrev-3343	778	14	plans	plan	NOUN
inlawrev-3343	778	15	which	which	PRON
inlawrev-3343	778	16	unduly	unduly	ADV
inlawrev-3343	778	17	favor	favor	VERB
inlawrev-3343	778	18	highly	highly	ADV
inlawrev-3343	778	19	compensated	compensate	VERB
inlawrev-3343	778	20	personnel	personnel	NOUN
inlawrev-3343	778	21	can	can	AUX
inlawrev-3343	778	22	not	not	PART
inlawrev-3343	778	23	be	be	AUX
inlawrev-3343	778	24	circumvented	circumvent	VERB
inlawrev-3343	778	25	through	through	ADP
inlawrev-3343	778	26	the	the	DET
inlawrev-3343	778	27	use	use	NOUN
inlawrev-3343	778	28	of	of	ADP
inlawrev-3343	778	29	leased	lease	VERB
inlawrev-3343	778	30	workers	worker	NOUN
inlawrev-3343	778	31	.	.	PUNCT
inlawrev-3343	779	1	leased	lease	VERB
inlawrev-3343	779	2	workers	worker	NOUN
inlawrev-3343	779	3	must	must	AUX
inlawrev-3343	779	4	be	be	AUX
inlawrev-3343	779	5	counted	count	VERB
inlawrev-3343	779	6	in	in	ADP
inlawrev-3343	779	7	determining	determine	VERB
inlawrev-3343	779	8	whether	whether	SCONJ
inlawrev-3343	779	9	the	the	DET
inlawrev-3343	779	10	company	company	NOUN
inlawrev-3343	779	11	's	's	PART
inlawrev-3343	779	12	plan	plan	NOUN
inlawrev-3343	779	13	is	be	AUX
inlawrev-3343	779	14	top	top	ADJ
inlawrev-3343	779	15	heavy	heavy	ADJ
inlawrev-3343	779	16	.	.	PUNCT
inlawrev-3343	780	1	see	see	VERB
inlawrev-3343	780	2	i.r.c	i.r.c	NOUN
inlawrev-3343	780	3	.	.	PUNCT
inlawrev-3343	781	1	§	§	PROPN
inlawrev-3343	781	2	414(n	414(n	PROPN
inlawrev-3343	781	3	)	)	PUNCT
inlawrev-3343	781	4	(	(	PUNCT
inlawrev-3343	781	5	1994	1994	NUM
inlawrev-3343	781	6	&	&	CCONJ
inlawrev-3343	781	7	supp	supp	PROPN
inlawrev-3343	781	8	.	.	PUNCT
inlawrev-3343	782	1	ii	ii	PROPN
inlawrev-3343	782	2	1996	1996	NUM
inlawrev-3343	782	3	)	)	PUNCT
inlawrev-3343	782	4	,	,	PUNCT
inlawrev-3343	782	5	amended	amend	VERB
inlawrev-3343	782	6	by	by	ADP
inlawrev-3343	782	7	i.r.c	i.r.c	NOUN
inlawrev-3343	782	8	.	.	PUNCT
inlawrev-3343	783	1	§	§	PROPN
inlawrev-3343	783	2	414	414	NUM
inlawrev-3343	783	3	(	(	PUNCT
inlawrev-3343	783	4	west	west	NOUN
inlawrev-3343	783	5	supp	supp	PROPN
inlawrev-3343	783	6	.	.	PUNCT
inlawrev-3343	784	1	1998	1998	NUM
inlawrev-3343	784	2	)	)	PUNCT
inlawrev-3343	785	1	;	;	PUNCT
inlawrev-3343	785	2	see	see	VERB
inlawrev-3343	785	3	also	also	ADV
inlawrev-3343	785	4	infra	infra	VERB
inlawrev-3343	785	5	notes	note	VERB
inlawrev-3343	785	6	269	269	NUM
inlawrev-3343	785	7	-	-	SYM
inlawrev-3343	785	8	78	78	NUM
inlawrev-3343	785	9	and	and	CCONJ
inlawrev-3343	785	10	accompanying	accompany	VERB
inlawrev-3343	785	11	text	text	NOUN
inlawrev-3343	785	12	.	.	PUNCT
inlawrev-3343	786	1	149	149	NUM
inlawrev-3343	786	2	.	.	PUNCT
inlawrev-3343	786	3	clark	clark	PROPN
inlawrev-3343	786	4	,	,	PUNCT
inlawrev-3343	786	5	1997	1997	NUM
inlawrev-3343	786	6	wl	wl	SYM
inlawrev-3343	786	7	6958	6958	NUM
inlawrev-3343	786	8	,	,	PUNCT
inlawrev-3343	786	9	at	at	ADP
inlawrev-3343	786	10	*	*	NOUN
inlawrev-3343	786	11	3	3	NUM
inlawrev-3343	786	12	n.2	n.2	NOUN
inlawrev-3343	786	13	.	.	PUNCT
inlawrev-3343	787	1	the	the	DET
inlawrev-3343	787	2	court	court	NOUN
inlawrev-3343	787	3	observed	observe	VERB
inlawrev-3343	787	4	that	that	SCONJ
inlawrev-3343	787	5	the	the	DET
inlawrev-3343	787	6	term	term	NOUN
inlawrev-3343	787	7	'	'	PUNCT
inlawrev-3343	787	8	employee	employee	NOUN
inlawrev-3343	787	9	'	'	PUNCT
inlawrev-3343	787	10	must	must	AUX
inlawrev-3343	787	11	include	include	VERB
inlawrev-3343	787	12	leased	lease	VERB
inlawrev-3343	787	13	workers	worker	NOUN
inlawrev-3343	787	14	"	"	PUNCT
inlawrev-3343	787	15	solely	solely	ADV
inlawrev-3343	787	16	for	for	ADP
inlawrev-3343	787	17	tax	tax	NOUN
inlawrev-3343	787	18	purposes	purpose	NOUN
inlawrev-3343	787	19	.	.	PUNCT
inlawrev-3343	787	20	"	"	PUNCT
inlawrev-3343	788	1	additionally	additionally	ADV
inlawrev-3343	788	2	,	,	PUNCT
inlawrev-3343	788	3	the	the	DET
inlawrev-3343	788	4	court	court	NOUN
inlawrev-3343	788	5	rejected	reject	VERB
inlawrev-3343	788	6	the	the	DET
inlawrev-3343	788	7	idea	idea	NOUN
inlawrev-3343	788	8	that	that	SCONJ
inlawrev-3343	788	9	erisa	erisa	NOUN
inlawrev-3343	788	10	requires	require	VERB
inlawrev-3343	788	11	that	that	SCONJ
inlawrev-3343	788	12	any	any	DET
inlawrev-3343	788	13	particular	particular	ADJ
inlawrev-3343	788	14	employee	employee	NOUN
inlawrev-3343	788	15	be	be	AUX
inlawrev-3343	788	16	included	include	VERB
inlawrev-3343	788	17	in	in	ADP
inlawrev-3343	788	18	the	the	DET
inlawrev-3343	788	19	benefit	benefit	NOUN
inlawrev-3343	788	20	plan	plan	NOUN
inlawrev-3343	788	21	as	as	ADV
inlawrev-3343	788	22	long	long	ADV
inlawrev-3343	788	23	as	as	SCONJ
inlawrev-3343	788	24	the	the	DET
inlawrev-3343	788	25	exclusion	exclusion	NOUN
inlawrev-3343	788	26	is	be	AUX
inlawrev-3343	788	27	not	not	PART
inlawrev-3343	788	28	based	base	VERB
inlawrev-3343	788	29	on	on	ADP
inlawrev-3343	788	30	prohibited	prohibit	VERB
inlawrev-3343	788	31	age	age	NOUN
inlawrev-3343	788	32	or	or	CCONJ
inlawrev-3343	788	33	length	length	NOUN
inlawrev-3343	788	34	of	of	ADP
inlawrev-3343	788	35	service	service	NOUN
inlawrev-3343	788	36	considerations	consideration	NOUN
inlawrev-3343	788	37	.	.	PUNCT
inlawrev-3343	789	1	i	i	PRON
inlawrev-3343	789	2	d.	d.	VERB
inlawrev-3343	789	3	at	at	ADP
inlawrev-3343	789	4	*	*	PROPN
inlawrev-3343	789	5	4	4	NUM
inlawrev-3343	789	6	.	.	PUNCT
inlawrev-3343	789	7	benefit	benefit	NOUN
inlawrev-3343	789	8	plan	plan	NOUN
inlawrev-3343	789	9	participation	participation	NOUN
inlawrev-3343	789	10	must	must	AUX
inlawrev-3343	789	11	therefore	therefore	ADV
inlawrev-3343	789	12	be	be	AUX
inlawrev-3343	789	13	determined	determine	VERB
inlawrev-3343	789	14	on	on	ADP
inlawrev-3343	789	15	the	the	DET
inlawrev-3343	789	16	basis	basis	NOUN
inlawrev-3343	789	17	of	of	ADP
inlawrev-3343	789	18	the	the	DET
inlawrev-3343	789	19	relevant	relevant	ADJ
inlawrev-3343	789	20	plan	plan	NOUN
inlawrev-3343	789	21	documents	document	NOUN
inlawrev-3343	789	22	,	,	PUNCT
inlawrev-3343	789	23	and	and	CCONJ
inlawrev-3343	789	24	clark	clark	NOUN
inlawrev-3343	789	25	was	be	AUX
inlawrev-3343	789	26	simply	simply	ADV
inlawrev-3343	789	27	"	"	PUNCT
inlawrev-3343	789	28	not	not	PART
inlawrev-3343	789	29	eligible	eligible	ADJ
inlawrev-3343	789	30	to	to	PART
inlawrev-3343	789	31	receive	receive	VERB
inlawrev-3343	789	32	benefits	benefit	NOUN
inlawrev-3343	789	33	under	under	ADP
inlawrev-3343	789	34	the	the	DET
inlawrev-3343	789	35	plain	plain	ADJ
inlawrev-3343	789	36	language	language	NOUN
inlawrev-3343	789	37	of	of	ADP
inlawrev-3343	789	38	the	the	DET
inlawrev-3343	789	39	plans	plan	NOUN
inlawrev-3343	789	40	.	.	PUNCT
inlawrev-3343	789	41	"	"	PUNCT
inlawrev-3343	790	1	i	i	PRON
inlawrev-3343	790	2	d.	d.	VERB
inlawrev-3343	790	3	at	at	ADP
inlawrev-3343	790	4	*	*	PROPN
inlawrev-3343	790	5	5	5	NUM
inlawrev-3343	790	6	.	.	NUM
inlawrev-3343	790	7	150	150	NUM
inlawrev-3343	790	8	.	.	NUM
inlawrev-3343	790	9	85	85	NUM
inlawrev-3343	790	10	f.3d	f.3d	NUM
inlawrev-3343	790	11	1	1	NUM
inlawrev-3343	790	12	126	126	NUM
inlawrev-3343	790	13	(	(	PUNCT
inlawrev-3343	790	14	5th	5th	ADJ
inlawrev-3343	790	15	cir	cir	NOUN
inlawrev-3343	790	16	.	.	PUNCT
inlawrev-3343	790	17	1996	1996	NUM
inlawrev-3343	790	18	)	)	PUNCT
inlawrev-3343	790	19	.	.	PUNCT
inlawrev-3343	791	1	151	151	NUM
inlawrev-3343	791	2	.	.	PUNCT
inlawrev-3343	791	3	see	see	VERB
inlawrev-3343	791	4	i	i	PRON
inlawrev-3343	791	5	d	d	PROPN
inlawrev-3343	791	6	at	at	ADP
inlawrev-3343	791	7	1130	1130	NUM
inlawrev-3343	791	8	-	-	SYM
inlawrev-3343	791	9	31	31	NUM
inlawrev-3343	791	10	.	.	PUNCT
inlawrev-3343	792	1	the	the	DET
inlawrev-3343	792	2	plaintiff	plaintiff	NOUN
inlawrev-3343	792	3	relied	rely	VERB
inlawrev-3343	792	4	upon	upon	SCONJ
inlawrev-3343	792	5	29	29	NUM
inlawrev-3343	792	6	u.s.c	u.s.c	ADJ
inlawrev-3343	792	7	.	.	PUNCT
inlawrev-3343	793	1	§	§	PROPN
inlawrev-3343	793	2	1052(a)(1)(a	1052(a)(1)(a	NUM
inlawrev-3343	793	3	)	)	PUNCT
inlawrev-3343	793	4	(	(	PUNCT
inlawrev-3343	793	5	1994	1994	NUM
inlawrev-3343	793	6	)	)	PUNCT
inlawrev-3343	793	7	and	and	CCONJ
inlawrev-3343	793	8	26	26	NUM
inlawrev-3343	793	9	c.f.r	c.f.r	NOUN
inlawrev-3343	793	10	.	.	PUNCT
inlawrev-3343	794	1	§	§	PROPN
inlawrev-3343	794	2	1.410(b)-(4)(c)(3	1.410(b)-(4)(c)(3	PROPN
inlawrev-3343	794	3	)	)	PUNCT
inlawrev-3343	794	4	(	(	PUNCT
inlawrev-3343	794	5	1998	1998	NUM
inlawrev-3343	794	6	)	)	PUNCT
inlawrev-3343	794	7	as	as	ADP
inlawrev-3343	794	8	the	the	DET
inlawrev-3343	794	9	basis	basis	NOUN
inlawrev-3343	794	10	for	for	ADP
inlawrev-3343	794	11	the	the	DET
inlawrev-3343	794	12	argument	argument	NOUN
inlawrev-3343	794	13	that	that	SCONJ
inlawrev-3343	794	14	pension	pension	NOUN
inlawrev-3343	794	15	plans	plan	NOUN
inlawrev-3343	794	16	may	may	AUX
inlawrev-3343	794	17	not	not	PART
inlawrev-3343	794	18	discriminate	discriminate	VERB
inlawrev-3343	794	19	against	against	ADP
inlawrev-3343	794	20	leased	lease	VERB
inlawrev-3343	794	21	workers	worker	NOUN
inlawrev-3343	794	22	who	who	PRON
inlawrev-3343	794	23	otherwise	otherwise	ADV
inlawrev-3343	794	24	fit	fit	VERB
inlawrev-3343	794	25	the	the	DET
inlawrev-3343	794	26	definition	definition	NOUN
inlawrev-3343	794	27	of	of	ADP
inlawrev-3343	794	28	a	a	DET
inlawrev-3343	794	29	common	common	ADJ
inlawrev-3343	794	30	law	law	NOUN
inlawrev-3343	794	31	employee	employee	NOUN
inlawrev-3343	794	32	under	under	ADP
inlawrev-3343	794	33	applicable	applicable	ADJ
inlawrev-3343	794	34	legal	legal	ADJ
inlawrev-3343	794	35	criteria	criterion	NOUN
inlawrev-3343	794	36	.	.	PUNCT
inlawrev-3343	795	1	see	see	VERB
inlawrev-3343	795	2	i	i	PRON
inlawrev-3343	795	3	d.	d.	PROPN
inlawrev-3343	795	4	at	at	ADP
inlawrev-3343	795	5	1	1	NUM
inlawrev-3343	795	6	130	130	NUM
inlawrev-3343	795	7	.	.	PUNCT
inlawrev-3343	796	1	328	328	NUM
inlawrev-3343	796	2	indiana	indiana	PROPN
inlawrev-3343	796	3	law	law	PROPN
inlawrev-3343	796	4	review	review	NOUN
inlawrev-3343	797	1	[	[	X
inlawrev-3343	797	2	vol	vol	NOUN
inlawrev-3343	797	3	.	.	PUNCT
inlawrev-3343	798	1	32:301	32:301	NUM
inlawrev-3343	798	2	rejected	reject	VERB
inlawrev-3343	798	3	this	this	DET
inlawrev-3343	798	4	position	position	NOUN
inlawrev-3343	798	5	concluding	conclude	VERB
inlawrev-3343	798	6	that	that	SCONJ
inlawrev-3343	798	7	the	the	DET
inlawrev-3343	798	8	relevant	relevant	ADJ
inlawrev-3343	798	9	provisions	provision	NOUN
inlawrev-3343	798	10	of	of	ADP
inlawrev-3343	798	11	erisa	erisa	NOUN
inlawrev-3343	798	12	did	do	AUX
inlawrev-3343	798	13	not	not	PART
inlawrev-3343	798	14	bar	bar	VERB
inlawrev-3343	798	15	discrimination	discrimination	NOUN
inlawrev-3343	798	16	against	against	ADP
inlawrev-3343	798	17	leased	lease	VERB
inlawrev-3343	798	18	employees	employee	NOUN
inlawrev-3343	798	19	.	.	PUNCT
inlawrev-3343	799	1	'^^	'^^	PROPN
inlawrev-3343	800	1	moreover	moreover	ADV
inlawrev-3343	800	2	,	,	PUNCT
inlawrev-3343	800	3	it	it	PRON
inlawrev-3343	800	4	held	hold	VERB
inlawrev-3343	800	5	that	that	SCONJ
inlawrev-3343	800	6	the	the	DET
inlawrev-3343	800	7	treasury	treasury	PROPN
inlawrev-3343	800	8	department	department	PROPN
inlawrev-3343	800	9	regulations	regulation	NOUN
inlawrev-3343	800	10	relied	rely	VERB
inlawrev-3343	800	11	upon	upon	SCONJ
inlawrev-3343	800	12	by	by	ADP
inlawrev-3343	800	13	the	the	DET
inlawrev-3343	800	14	plaintiff	plaintiff	NOUN
inlawrev-3343	800	15	only	only	ADV
inlawrev-3343	800	16	served	serve	VERB
inlawrev-3343	800	17	to	to	PART
inlawrev-3343	800	18	determine	determine	VERB
inlawrev-3343	800	19	the	the	DET
inlawrev-3343	800	20	eligibility	eligibility	NOUN
inlawrev-3343	800	21	of	of	ADP
inlawrev-3343	800	22	the	the	DET
inlawrev-3343	800	23	plan	plan	NOUN
inlawrev-3343	800	24	for	for	ADP
inlawrev-3343	800	25	favorable	favorable	ADJ
inlawrev-3343	800	26	tax	tax	NOUN
inlawrev-3343	800	27	treatment	treatment	NOUN
inlawrev-3343	800	28	.	.	PUNCT
inlawrev-3343	800	29	'	'	PUNCT
inlawrev-3343	800	30	"	"	PUNCT
inlawrev-3343	800	31	in	in	ADP
inlawrev-3343	800	32	short	short	ADJ
inlawrev-3343	800	33	,	,	PUNCT
inlawrev-3343	800	34	neither	neither	CCONJ
inlawrev-3343	800	35	erisa	erisa	NOUN
inlawrev-3343	800	36	nor	nor	CCONJ
inlawrev-3343	800	37	relevant	relevant	ADJ
inlawrev-3343	800	38	tax	tax	NOUN
inlawrev-3343	800	39	law	law	NOUN
inlawrev-3343	800	40	provisions	provision	NOUN
inlawrev-3343	800	41	created	create	VERB
inlawrev-3343	800	42	an	an	DET
inlawrev-3343	800	43	enforceable	enforceable	ADJ
inlawrev-3343	800	44	right	right	NOUN
inlawrev-3343	800	45	to	to	PART
inlawrev-3343	800	46	plan	plan	VERB
inlawrev-3343	800	47	participation	participation	NOUN
inlawrev-3343	800	48	for	for	ADP
inlawrev-3343	800	49	leased	lease	VERB
inlawrev-3343	800	50	employees	employee	NOUN
inlawrev-3343	800	51	.	.	PUNCT
inlawrev-3343	801	1	more	more	ADV
inlawrev-3343	801	2	recent	recent	ADJ
inlawrev-3343	801	3	district	district	NOUN
inlawrev-3343	801	4	court	court	NOUN
inlawrev-3343	801	5	decisions	decision	NOUN
inlawrev-3343	801	6	in	in	ADP
inlawrev-3343	801	7	kansas	kansas	PROPN
inlawrev-3343	801	8	and	and	CCONJ
inlawrev-3343	801	9	iowa	iowa	PROPN
inlawrev-3343	801	10	,	,	PUNCT
inlawrev-3343	801	11	as	as	ADV
inlawrev-3343	801	12	well	well	ADV
inlawrev-3343	801	13	as	as	ADP
inlawrev-3343	801	14	a	a	DET
inlawrev-3343	801	15	ruling	ruling	NOUN
inlawrev-3343	801	16	by	by	ADP
inlawrev-3343	801	17	the	the	DET
inlawrev-3343	801	18	seventh	seventh	ADJ
inlawrev-3343	801	19	circuit	circuit	NOUN
inlawrev-3343	801	20	court	court	NOUN
inlawrev-3343	801	21	of	of	ADP
inlawrev-3343	801	22	appeals	appeal	NOUN
inlawrev-3343	801	23	,	,	PUNCT
inlawrev-3343	801	24	have	have	AUX
inlawrev-3343	801	25	added	add	VERB
inlawrev-3343	801	26	further	further	ADJ
inlawrev-3343	801	27	weight	weight	NOUN
inlawrev-3343	801	28	to	to	ADP
inlawrev-3343	801	29	the	the	DET
inlawrev-3343	801	30	position	position	NOUN
inlawrev-3343	801	31	that	that	PRON
inlawrev-3343	801	32	contingent	contingent	ADJ
inlawrev-3343	801	33	employees	employee	NOUN
inlawrev-3343	801	34	have	have	VERB
inlawrev-3343	801	35	no	no	DET
inlawrev-3343	801	36	inherent	inherent	ADJ
inlawrev-3343	801	37	right	right	NOUN
inlawrev-3343	801	38	to	to	PART
inlawrev-3343	801	39	claim	claim	VERB
inlawrev-3343	801	40	benefits	benefit	NOUN
inlawrev-3343	801	41	from	from	ADP
inlawrev-3343	801	42	their	their	PRON
inlawrev-3343	801	43	employer	employer	NOUN
inlawrev-3343	801	44	.	.	PUNCT
inlawrev-3343	802	1	the	the	DET
inlawrev-3343	802	2	kansas	kansas	PROPN
inlawrev-3343	802	3	case	case	NOUN
inlawrev-3343	802	4	.	.	PUNCT
inlawrev-3343	803	1	capital	capital	NOUN
inlawrev-3343	803	2	cities	cities	PROPN
inlawrev-3343	803	3	/	/	SYM
inlawrev-3343	803	4	abc	abc	PROPN
inlawrev-3343	803	5	,	,	PUNCT
inlawrev-3343	803	6	inc	inc	PROPN
inlawrev-3343	803	7	.	.	PROPN
inlawrev-3343	804	1	v.	v.	PROPN
inlawrev-3343	804	2	ratcliff}^^	ratcliff}^^	PROPN
inlawrev-3343	804	3	involved	involve	VERB
inlawrev-3343	804	4	a	a	DET
inlawrev-3343	804	5	claim	claim	NOUN
inlawrev-3343	804	6	for	for	ADP
inlawrev-3343	804	7	erisa	erisa	NOUN
inlawrev-3343	804	8	benefits	benefit	NOUN
inlawrev-3343	804	9	made	make	VERB
inlawrev-3343	804	10	by	by	ADP
inlawrev-3343	804	11	newspaper	newspaper	NOUN
inlawrev-3343	804	12	carriers	carrier	NOUN
inlawrev-3343	804	13	for	for	ADP
inlawrev-3343	804	14	the	the	DET
inlawrev-3343	804	15	kansas	kansas	PROPN
inlawrev-3343	804	16	city	city	PROPN
inlawrev-3343	804	17	star	star	PROPN
inlawrev-3343	804	18	and	and	CCONJ
inlawrev-3343	804	19	kansas	kansas	PROPN
inlawrev-3343	804	20	city	city	PROPN
inlawrev-3343	804	21	times	times	PROPN
inlawrev-3343	804	22	newspapers	newspapers	PROPN
inlawrev-3343	804	23	.	.	PUNCT
inlawrev-3343	805	1	the	the	DET
inlawrev-3343	805	2	carriers	carrier	NOUN
inlawrev-3343	805	3	had	have	AUX
inlawrev-3343	805	4	signed	sign	VERB
inlawrev-3343	805	5	agreements	agreement	NOUN
inlawrev-3343	805	6	stating	state	VERB
inlawrev-3343	805	7	that	that	SCONJ
inlawrev-3343	805	8	they	they	PRON
inlawrev-3343	805	9	were	be	AUX
inlawrev-3343	805	10	self	self	NOUN
inlawrev-3343	805	11	-	-	PUNCT
inlawrev-3343	805	12	employed	employ	VERB
inlawrev-3343	805	13	independent	independent	ADJ
inlawrev-3343	805	14	contractors	contractor	NOUN
inlawrev-3343	805	15	and	and	CCONJ
inlawrev-3343	805	16	acknowledged	acknowledge	VERB
inlawrev-3343	805	17	that	that	SCONJ
inlawrev-3343	805	18	they	they	PRON
inlawrev-3343	805	19	would	would	AUX
inlawrev-3343	805	20	"	"	PUNCT
inlawrev-3343	805	21	not	not	PART
inlawrev-3343	805	22	receive	receive	VERB
inlawrev-3343	805	23	,	,	PUNCT
inlawrev-3343	805	24	and	and	CCONJ
inlawrev-3343	805	25	[	[	X
inlawrev-3343	805	26	have	have	VERB
inlawrev-3343	805	27	]	]	X
inlawrev-3343	805	28	no	no	DET
inlawrev-3343	805	29	claim	claim	NOUN
inlawrev-3343	805	30	to	to	ADP
inlawrev-3343	805	31	,	,	PUNCT
inlawrev-3343	805	32	any	any	DET
inlawrev-3343	805	33	benefits	benefit	NOUN
inlawrev-3343	805	34	or	or	CCONJ
inlawrev-3343	805	35	other	other	ADJ
inlawrev-3343	805	36	compensations	compensation	NOUN
inlawrev-3343	805	37	currently	currently	ADV
inlawrev-3343	805	38	paid	pay	VERB
inlawrev-3343	805	39	"	"	PUNCT
inlawrev-3343	805	40	to	to	ADP
inlawrev-3343	805	41	the	the	DET
inlawrev-3343	805	42	company	company	NOUN
inlawrev-3343	805	43	's	's	PART
inlawrev-3343	805	44	employees	employee	NOUN
inlawrev-3343	805	45	.	.	PUNCT
inlawrev-3343	806	1	'^^	'^^	X
inlawrev-3343	806	2	for	for	ADP
inlawrev-3343	806	3	the	the	DET
inlawrev-3343	806	4	court	court	NOUN
inlawrev-3343	806	5	,	,	PUNCT
inlawrev-3343	806	6	the	the	DET
inlawrev-3343	806	7	carriers	carrier	NOUN
inlawrev-3343	806	8	'	'	PART
inlawrev-3343	806	9	acknowledgment	acknowledgment	NOUN
inlawrev-3343	806	10	that	that	SCONJ
inlawrev-3343	806	11	they	they	PRON
inlawrev-3343	806	12	were	be	AUX
inlawrev-3343	806	13	ineligible	ineligible	ADJ
inlawrev-3343	806	14	for	for	ADP
inlawrev-3343	806	15	the	the	DET
inlawrev-3343	806	16	company	company	NOUN
inlawrev-3343	806	17	's	's	PART
inlawrev-3343	806	18	benefit	benefit	NOUN
inlawrev-3343	806	19	plan	plan	NOUN
inlawrev-3343	806	20	was	be	AUX
inlawrev-3343	806	21	sufficient	sufficient	ADJ
inlawrev-3343	806	22	to	to	PART
inlawrev-3343	806	23	justify	justify	VERB
inlawrev-3343	806	24	denial	denial	NOUN
inlawrev-3343	806	25	of	of	ADP
inlawrev-3343	806	26	their	their	PRON
inlawrev-3343	806	27	claim	claim	NOUN
inlawrev-3343	806	28	even	even	ADV
inlawrev-3343	806	29	if	if	SCONJ
inlawrev-3343	806	30	they	they	PRON
inlawrev-3343	806	31	met	meet	VERB
inlawrev-3343	806	32	the	the	DET
inlawrev-3343	806	33	standard	standard	NOUN
inlawrev-3343	806	34	for	for	ADP
inlawrev-3343	806	35	classification	classification	NOUN
inlawrev-3343	806	36	as	as	ADP
inlawrev-3343	806	37	common	common	ADJ
inlawrev-3343	806	38	law	law	NOUN
inlawrev-3343	806	39	employees	employee	NOUN
inlawrev-3343	806	40	.	.	PUNCT
inlawrev-3343	807	1	in	in	ADP
inlawrev-3343	807	2	effect	effect	NOUN
inlawrev-3343	807	3	,	,	PUNCT
inlawrev-3343	807	4	they	they	PRON
inlawrev-3343	807	5	had	have	AUX
inlawrev-3343	807	6	contracted	contract	VERB
inlawrev-3343	807	7	away	away	ADV
inlawrev-3343	807	8	any	any	DET
inlawrev-3343	807	9	right	right	NOUN
inlawrev-3343	807	10	they	they	PRON
inlawrev-3343	807	11	might	might	AUX
inlawrev-3343	807	12	otherwise	otherwise	ADV
inlawrev-3343	807	13	have	have	AUX
inlawrev-3343	807	14	had	have	VERB
inlawrev-3343	807	15	to	to	PART
inlawrev-3343	807	16	participate	participate	VERB
inlawrev-3343	807	17	in	in	ADP
inlawrev-3343	807	18	the	the	DET
inlawrev-3343	807	19	company	company	NOUN
inlawrev-3343	807	20	's	's	PART
inlawrev-3343	807	21	benefit	benefit	NOUN
inlawrev-3343	807	22	plan	plan	NOUN
inlawrev-3343	807	23	.	.	PUNCT
inlawrev-3343	808	1	'^^	'^^	PROPN
inlawrev-3343	809	1	in	in	ADP
inlawrev-3343	809	2	addition	addition	NOUN
inlawrev-3343	809	3	,	,	PUNCT
inlawrev-3343	809	4	the	the	DET
inlawrev-3343	809	5	rejection	rejection	NOUN
inlawrev-3343	809	6	was	be	AUX
inlawrev-3343	809	7	supported	support	VERB
inlawrev-3343	809	8	by	by	ADP
inlawrev-3343	809	9	the	the	DET
inlawrev-3343	809	10	fact	fact	NOUN
inlawrev-3343	809	11	that	that	SCONJ
inlawrev-3343	809	12	the	the	DET
inlawrev-3343	809	13	carriers	carrier	NOUN
inlawrev-3343	809	14	were	be	AUX
inlawrev-3343	809	15	not	not	PART
inlawrev-3343	809	16	eligible	eligible	ADJ
inlawrev-3343	809	17	employees	employee	NOUN
inlawrev-3343	809	18	under	under	ADP
inlawrev-3343	809	19	the	the	DET
inlawrev-3343	809	20	relevant	relevant	ADJ
inlawrev-3343	809	21	plan	plan	NOUN
inlawrev-3343	809	22	documents	document	NOUN
inlawrev-3343	809	23	.	.	PUNCT
inlawrev-3343	810	1	'	'	PUNCT
inlawrev-3343	810	2	^^	^^	PUNCT
inlawrev-3343	810	3	in	in	ADP
inlawrev-3343	810	4	coonley	coonley	PROPN
inlawrev-3343	810	5	v.	v.	ADP
inlawrev-3343	810	6	fortis	fortis	PROPN
inlawrev-3343	810	7	benefit	benefit	PROPN
inlawrev-3343	810	8	&	&	CCONJ
inlawrev-3343	810	9	insurance	insurance	PROPN
inlawrev-3343	810	10	co.^^^	co.^^^	PROPN
inlawrev-3343	810	11	an	an	DET
inlawrev-3343	810	12	iowa	iowa	PROPN
inlawrev-3343	810	13	federal	federal	PROPN
inlawrev-3343	810	14	district	district	PROPN
inlawrev-3343	810	15	court	court	NOUN
inlawrev-3343	810	16	ruling	ruling	NOUN
inlawrev-3343	810	17	produced	produce	VERB
inlawrev-3343	810	18	the	the	DET
inlawrev-3343	810	19	same	same	ADJ
inlawrev-3343	810	20	result	result	NOUN
inlawrev-3343	810	21	for	for	ADP
inlawrev-3343	810	22	an	an	DET
inlawrev-3343	810	23	independent	independent	ADJ
inlawrev-3343	810	24	contractor	contractor	NOUN
inlawrev-3343	810	25	who	who	PRON
inlawrev-3343	810	26	sought	seek	VERB
inlawrev-3343	810	27	152	152	NUM
inlawrev-3343	810	28	.	.	PUNCT
inlawrev-3343	811	1	abraham	abraham	PROPN
inlawrev-3343	811	2	,	,	PUNCT
inlawrev-3343	811	3	85	85	NUM
inlawrev-3343	811	4	f.3d	f.3d	NUM
inlawrev-3343	811	5	at	at	ADP
inlawrev-3343	811	6	1130	1130	NUM
inlawrev-3343	811	7	-	-	SYM
inlawrev-3343	811	8	31	31	NUM
inlawrev-3343	811	9	.	.	PUNCT
inlawrev-3343	811	10	153	153	NUM
inlawrev-3343	811	11	.	.	PUNCT
inlawrev-3343	811	12	mat	mat	PROPN
inlawrev-3343	811	13	1131	1131	NUM
inlawrev-3343	811	14	.	.	PUNCT
inlawrev-3343	812	1	154	154	NUM
inlawrev-3343	812	2	.	.	PUNCT
inlawrev-3343	813	1	953	953	NUM
inlawrev-3343	813	2	f.	f.	PROPN
inlawrev-3343	813	3	supp	supp	PROPN
inlawrev-3343	813	4	.	.	PUNCT
inlawrev-3343	814	1	1228	1228	NUM
inlawrev-3343	814	2	(	(	PUNCT
inlawrev-3343	814	3	d.	d.	PROPN
inlawrev-3343	814	4	kan	kan	PROPN
inlawrev-3343	814	5	.	.	PROPN
inlawrev-3343	815	1	1997	1997	NUM
inlawrev-3343	815	2	)	)	PUNCT
inlawrev-3343	816	1	,	,	PUNCT
inlawrev-3343	816	2	aff'd	aff'd	NOUN
inlawrev-3343	816	3	,	,	PUNCT
inlawrev-3343	816	4	141	141	NUM
inlawrev-3343	816	5	f.3d	f.3d	NUM
inlawrev-3343	816	6	1405	1405	NUM
inlawrev-3343	816	7	(	(	PUNCT
inlawrev-3343	816	8	10th	10th	ADJ
inlawrev-3343	816	9	cir	cir	NOUN
inlawrev-3343	816	10	.	.	PUNCT
inlawrev-3343	817	1	1998	1998	NUM
inlawrev-3343	817	2	)	)	PUNCT
inlawrev-3343	817	3	.	.	PUNCT
inlawrev-3343	818	1	155	155	NUM
inlawrev-3343	818	2	.	.	PUNCT
inlawrev-3343	818	3	mat	mat	PROPN
inlawrev-3343	818	4	1231	1231	NUM
inlawrev-3343	818	5	.	.	PUNCT
inlawrev-3343	819	1	156	156	NUM
inlawrev-3343	819	2	.	.	PUNCT
inlawrev-3343	819	3	see	see	VERB
inlawrev-3343	819	4	i	i	PRON
inlawrev-3343	819	5	d.	d.	PROPN
inlawrev-3343	819	6	1234	1234	NUM
inlawrev-3343	819	7	-	-	SYM
inlawrev-3343	819	8	35	35	NUM
inlawrev-3343	819	9	.	.	PUNCT
inlawrev-3343	820	1	in	in	ADP
inlawrev-3343	820	2	contrast	contrast	NOUN
inlawrev-3343	820	3	,	,	PUNCT
inlawrev-3343	820	4	both	both	CCONJ
inlawrev-3343	820	5	the	the	DET
inlawrev-3343	820	6	ninth	ninth	ADJ
inlawrev-3343	820	7	circuit	circuit	NOUN
inlawrev-3343	820	8	court	court	PROPN
inlawrev-3343	820	9	of	of	ADP
inlawrev-3343	820	10	appeals	appeal	NOUN
inlawrev-3343	820	11	panel	panel	NOUN
inlawrev-3343	820	12	and	and	CCONJ
inlawrev-3343	820	13	the	the	DET
inlawrev-3343	820	14	en	en	PROPN
inlawrev-3343	820	15	banc	banc	PROPN
inlawrev-3343	820	16	panel	panel	NOUN
inlawrev-3343	820	17	in	in	ADP
inlawrev-3343	820	18	the	the	DET
inlawrev-3343	820	19	microsoft	microsoft	PROPN
inlawrev-3343	820	20	cases	case	NOUN
inlawrev-3343	820	21	did	do	AUX
inlawrev-3343	820	22	not	not	PART
inlawrev-3343	820	23	consider	consider	VERB
inlawrev-3343	820	24	controlling	control	VERB
inlawrev-3343	820	25	the	the	DET
inlawrev-3343	820	26	fact	fact	NOUN
inlawrev-3343	820	27	that	that	SCONJ
inlawrev-3343	820	28	the	the	DET
inlawrev-3343	820	29	freelancers	freelancer	NOUN
inlawrev-3343	820	30	for	for	ADP
inlawrev-3343	820	31	microsoft	microsoft	PROPN
inlawrev-3343	820	32	had	have	AUX
inlawrev-3343	820	33	signed	sign	VERB
inlawrev-3343	820	34	agreements	agreement	NOUN
inlawrev-3343	820	35	acknowledging	acknowledge	VERB
inlawrev-3343	820	36	that	that	SCONJ
inlawrev-3343	820	37	,	,	PUNCT
inlawrev-3343	820	38	as	as	ADP
inlawrev-3343	820	39	independent	independent	ADJ
inlawrev-3343	820	40	contractors	contractor	NOUN
inlawrev-3343	820	41	,	,	PUNCT
inlawrev-3343	820	42	they	they	PRON
inlawrev-3343	820	43	were	be	AUX
inlawrev-3343	820	44	ineligible	ineligible	ADJ
inlawrev-3343	820	45	for	for	ADP
inlawrev-3343	820	46	benefits	benefit	NOUN
inlawrev-3343	820	47	because	because	SCONJ
inlawrev-3343	820	48	they	they	PRON
inlawrev-3343	820	49	were	be	AUX
inlawrev-3343	820	50	in	in	ADP
inlawrev-3343	820	51	fact	fact	NOUN
inlawrev-3343	820	52	common	common	ADJ
inlawrev-3343	820	53	law	law	NOUN
inlawrev-3343	820	54	employees	employee	NOUN
inlawrev-3343	820	55	.	.	PUNCT
inlawrev-3343	821	1	microsoft	microsoft	PROPN
inlawrev-3343	821	2	corp	corp	PROPN
inlawrev-3343	821	3	.	.	PROPN
inlawrev-3343	822	1	i	i	PRON
inlawrev-3343	822	2	,	,	PUNCT
inlawrev-3343	822	3	97	97	NUM
inlawrev-3343	822	4	f.3d	f.3d	NUM
inlawrev-3343	822	5	1	1	NUM
inlawrev-3343	822	6	187	187	NUM
inlawrev-3343	822	7	,	,	PUNCT
inlawrev-3343	822	8	1	1	NUM
inlawrev-3343	822	9	194	194	NUM
inlawrev-3343	822	10	-	-	SYM
inlawrev-3343	822	11	95	95	NUM
inlawrev-3343	822	12	(	(	PUNCT
inlawrev-3343	822	13	9th	9th	ADJ
inlawrev-3343	822	14	cir	cir	NOUN
inlawrev-3343	822	15	.	.	PUNCT
inlawrev-3343	822	16	1996	1996	NUM
inlawrev-3343	822	17	)	)	PUNCT
inlawrev-3343	822	18	,	,	PUNCT
inlawrev-3343	822	19	aff'd	aff'd	VERB
inlawrev-3343	822	20	on	on	ADP
inlawrev-3343	822	21	reh	reh	NOUN
inlawrev-3343	822	22	'	'	PUNCT
inlawrev-3343	822	23	g	g	PROPN
inlawrev-3343	822	24	,	,	PUNCT
inlawrev-3343	822	25	microsoft	microsoft	PROPN
inlawrev-3343	822	26	corp	corp	PROPN
inlawrev-3343	822	27	.	.	PROPN
inlawrev-3343	822	28	ii	ii	PROPN
inlawrev-3343	822	29	,	,	PUNCT
inlawrev-3343	822	30	120	120	NUM
inlawrev-3343	822	31	f.3d	f.3d	NUM
inlawrev-3343	822	32	1006	1006	NUM
inlawrev-3343	822	33	,	,	PUNCT
inlawrev-3343	822	34	1010	1010	NUM
inlawrev-3343	822	35	-	-	SYM
inlawrev-3343	822	36	12	12	NUM
inlawrev-3343	822	37	(	(	PUNCT
inlawrev-3343	822	38	9th	9th	ADJ
inlawrev-3343	822	39	cir	cir	NOUN
inlawrev-3343	822	40	.	.	PUNCT
inlawrev-3343	822	41	1997	1997	NUM
inlawrev-3343	822	42	)	)	PUNCT
inlawrev-3343	822	43	(	(	PUNCT
inlawrev-3343	822	44	en	en	X
inlawrev-3343	822	45	banc	banc	PROPN
inlawrev-3343	822	46	)	)	PUNCT
inlawrev-3343	822	47	.	.	PUNCT
inlawrev-3343	823	1	157	157	NUM
inlawrev-3343	823	2	.	.	PUNCT
inlawrev-3343	824	1	there	there	PRON
inlawrev-3343	824	2	were	be	VERB
inlawrev-3343	824	3	four	four	NUM
inlawrev-3343	824	4	erisa	erisa	NOUN
inlawrev-3343	824	5	benefit	benefit	NOUN
inlawrev-3343	824	6	plans	plan	NOUN
inlawrev-3343	824	7	and	and	CCONJ
inlawrev-3343	824	8	each	each	DET
inlawrev-3343	824	9	contained	contain	VERB
inlawrev-3343	824	10	eligibility	eligibility	NOUN
inlawrev-3343	824	11	criteria	criterion	NOUN
inlawrev-3343	824	12	which	which	PRON
inlawrev-3343	824	13	did	do	AUX
inlawrev-3343	824	14	not	not	PART
inlawrev-3343	824	15	apply	apply	VERB
inlawrev-3343	824	16	to	to	ADP
inlawrev-3343	824	17	the	the	DET
inlawrev-3343	824	18	carriers	carrier	NOUN
inlawrev-3343	824	19	.	.	PUNCT
inlawrev-3343	825	1	capital	capital	NOUN
inlawrev-3343	825	2	cities	cities	PROPN
inlawrev-3343	825	3	/	/	SYM
inlawrev-3343	825	4	abc	abc	PROPN
inlawrev-3343	825	5	,	,	PUNCT
inlawrev-3343	825	6	inc	inc	PROPN
inlawrev-3343	825	7	.	.	PROPN
inlawrev-3343	825	8	,	,	PUNCT
inlawrev-3343	825	9	953	953	NUM
inlawrev-3343	825	10	f.	f.	PROPN
inlawrev-3343	825	11	supp	supp	PROPN
inlawrev-3343	825	12	.	.	PUNCT
inlawrev-3343	826	1	at	at	ADP
inlawrev-3343	826	2	1235	1235	NUM
inlawrev-3343	826	3	-	-	SYM
inlawrev-3343	826	4	36	36	NUM
inlawrev-3343	826	5	.	.	PUNCT
inlawrev-3343	827	1	microsoft	microsoft	PROPN
inlawrev-3343	827	2	was	be	AUX
inlawrev-3343	827	3	distinguished	distinguish	VERB
inlawrev-3343	827	4	on	on	ADP
inlawrev-3343	827	5	the	the	DET
inlawrev-3343	827	6	grounds	ground	NOUN
inlawrev-3343	827	7	that	that	SCONJ
inlawrev-3343	827	8	the	the	DET
inlawrev-3343	827	9	relevant	relevant	ADJ
inlawrev-3343	827	10	eligibility	eligibility	PROPN
inlawrev-3343	827	11	critieria	critieria	PROPN
inlawrev-3343	827	12	in	in	ADP
inlawrev-3343	827	13	microsoft	microsoft	PROPN
inlawrev-3343	827	14	's	's	PART
inlawrev-3343	827	15	plan	plan	NOUN
inlawrev-3343	827	16	allowed	allow	VERB
inlawrev-3343	827	17	participation	participation	NOUN
inlawrev-3343	827	18	for	for	ADP
inlawrev-3343	827	19	common	common	ADJ
inlawrev-3343	827	20	law	law	NOUN
inlawrev-3343	827	21	employees	employee	NOUN
inlawrev-3343	827	22	,	,	PUNCT
inlawrev-3343	827	23	a	a	DET
inlawrev-3343	827	24	status	status	NOUN
inlawrev-3343	827	25	met	meet	VERB
inlawrev-3343	827	26	by	by	ADP
inlawrev-3343	827	27	the	the	DET
inlawrev-3343	827	28	freelancers	freelancer	NOUN
inlawrev-3343	827	29	despite	despite	SCONJ
inlawrev-3343	827	30	the	the	DET
inlawrev-3343	827	31	contract	contract	NOUN
inlawrev-3343	827	32	they	they	PRON
inlawrev-3343	827	33	signed	sign	VERB
inlawrev-3343	827	34	labeling	label	VERB
inlawrev-3343	827	35	themselves	themselves	PRON
inlawrev-3343	827	36	independent	independent	ADJ
inlawrev-3343	827	37	contractors	contractor	NOUN
inlawrev-3343	827	38	.	.	PUNCT
inlawrev-3343	828	1	i	i	PRON
inlawrev-3343	828	2	d.	d.	PROPN
inlawrev-3343	828	3	at	at	ADP
inlawrev-3343	828	4	1236	1236	NUM
inlawrev-3343	828	5	.	.	PUNCT
inlawrev-3343	829	1	subsequently	subsequently	ADV
inlawrev-3343	829	2	,	,	PUNCT
inlawrev-3343	829	3	the	the	DET
inlawrev-3343	829	4	tenth	tenth	ADJ
inlawrev-3343	829	5	circuit	circuit	NOUN
inlawrev-3343	829	6	court	court	NOUN
inlawrev-3343	829	7	of	of	ADP
inlawrev-3343	829	8	appeals	appeal	NOUN
inlawrev-3343	829	9	affirmed	affirm	VERB
inlawrev-3343	829	10	the	the	DET
inlawrev-3343	829	11	district	district	NOUN
inlawrev-3343	829	12	court	court	NOUN
inlawrev-3343	829	13	conclusions	conclusion	VERB
inlawrev-3343	829	14	that	that	SCONJ
inlawrev-3343	829	15	the	the	DET
inlawrev-3343	829	16	claimants	claimant	NOUN
inlawrev-3343	829	17	were	be	AUX
inlawrev-3343	829	18	properly	properly	ADV
inlawrev-3343	829	19	denied	deny	VERB
inlawrev-3343	829	20	benefits	benefit	NOUN
inlawrev-3343	829	21	because	because	SCONJ
inlawrev-3343	829	22	they	they	PRON
inlawrev-3343	829	23	signed	sign	VERB
inlawrev-3343	829	24	documents	document	NOUN
inlawrev-3343	829	25	acknowledging	acknowledge	VERB
inlawrev-3343	829	26	their	their	PRON
inlawrev-3343	829	27	ineligibility	ineligibility	NOUN
inlawrev-3343	829	28	and	and	CCONJ
inlawrev-3343	829	29	they	they	PRON
inlawrev-3343	829	30	did	do	AUX
inlawrev-3343	829	31	not	not	PART
inlawrev-3343	829	32	meet	meet	VERB
inlawrev-3343	829	33	the	the	DET
inlawrev-3343	829	34	eligibility	eligibility	NOUN
inlawrev-3343	829	35	criteria	criterion	NOUN
inlawrev-3343	829	36	ofthe	ofthe	VERB
inlawrev-3343	829	37	relevant	relevant	ADJ
inlawrev-3343	829	38	plans	plan	NOUN
inlawrev-3343	829	39	.	.	PUNCT
inlawrev-3343	830	1	capital	capital	NOUN
inlawrev-3343	830	2	cities	cities	PROPN
inlawrev-3343	830	3	/	/	SYM
inlawrev-3343	830	4	abc	abc	PROPN
inlawrev-3343	830	5	,	,	PUNCT
inlawrev-3343	830	6	inc	inc	PROPN
inlawrev-3343	830	7	.	.	PROPN
inlawrev-3343	831	1	v.	v.	PROPN
inlawrev-3343	831	2	ratcliff	ratcliff	PROPN
inlawrev-3343	831	3	,	,	PUNCT
inlawrev-3343	831	4	141	141	NUM
inlawrev-3343	831	5	f.3d	f.3d	NUM
inlawrev-3343	831	6	1405	1405	NUM
inlawrev-3343	831	7	,	,	PUNCT
inlawrev-3343	831	8	1412	1412	NUM
inlawrev-3343	831	9	(	(	PUNCT
inlawrev-3343	831	10	10th	10th	ADJ
inlawrev-3343	831	11	cir	cir	NOUN
inlawrev-3343	831	12	.	.	PUNCT
inlawrev-3343	831	13	1998	1998	NUM
inlawrev-3343	831	14	)	)	PUNCT
inlawrev-3343	831	15	.	.	PUNCT
inlawrev-3343	832	1	158	158	NUM
inlawrev-3343	832	2	.	.	X
inlawrev-3343	833	1	956	956	NUM
inlawrev-3343	833	2	f.	f.	PROPN
inlawrev-3343	833	3	supp	supp	PROPN
inlawrev-3343	833	4	.	.	PUNCT
inlawrev-3343	834	1	841	841	NUM
inlawrev-3343	834	2	(	(	PUNCT
inlawrev-3343	834	3	n.d	n.d	PROPN
inlawrev-3343	834	4	.	.	PROPN
inlawrev-3343	834	5	iowa	iowa	PROPN
inlawrev-3343	834	6	1997	1997	NUM
inlawrev-3343	834	7	)	)	PUNCT
inlawrev-3343	835	1	,	,	PUNCT
inlawrev-3343	835	2	aff'd	aff'd	NOUN
inlawrev-3343	835	3	,	,	PUNCT
inlawrev-3343	835	4	128	128	NUM
inlawrev-3343	835	5	f.3d	f.3d	NUM
inlawrev-3343	835	6	675	675	NUM
inlawrev-3343	835	7	(	(	PUNCT
inlawrev-3343	835	8	8th	8th	ADJ
inlawrev-3343	835	9	cir	cir	NOUN
inlawrev-3343	835	10	.	.	PUNCT
inlawrev-3343	836	1	1997	1997	NUM
inlawrev-3343	836	2	)	)	PUNCT
inlawrev-3343	837	1	(	(	PUNCT
inlawrev-3343	837	2	per	per	ADP
inlawrev-3343	837	3	curiam	curiam	NOUN
inlawrev-3343	837	4	)	)	PUNCT
inlawrev-3343	837	5	.	.	PUNCT
inlawrev-3343	838	1	1	1	NUM
inlawrev-3343	838	2	999	999	NUM
inlawrev-3343	838	3	]	]	PUNCT
inlawrev-3343	838	4	employee	employee	NOUN
inlawrev-3343	838	5	benefits	benefit	NOUN
inlawrev-3343	838	6	problem	problem	VERB
inlawrev-3343	838	7	329	329	NUM
inlawrev-3343	838	8	benefits	benefit	NOUN
inlawrev-3343	838	9	under	under	ADP
inlawrev-3343	838	10	an	an	DET
inlawrev-3343	838	11	employee	employee	NOUN
inlawrev-3343	838	12	life	life	NOUN
inlawrev-3343	838	13	insurance	insurance	NOUN
inlawrev-3343	838	14	policy	policy	NOUN
inlawrev-3343	838	15	.	.	PUNCT
inlawrev-3343	839	1	'	'	PUNCT
inlawrev-3343	839	2	^^	^^	PUNCT
inlawrev-3343	839	3	finally	finally	ADV
inlawrev-3343	839	4	,	,	PUNCT
inlawrev-3343	839	5	in	in	ADP
inlawrev-3343	839	6	trombetta	trombetta	PROPN
inlawrev-3343	839	7	v.	v.	ADP
inlawrev-3343	839	8	cragin	cragin	PROPN
inlawrev-3343	839	9	federal	federal	PROPN
inlawrev-3343	839	10	bank	bank	PROPN
inlawrev-3343	839	11	for	for	ADP
inlawrev-3343	839	12	savings	saving	NOUN
inlawrev-3343	839	13	employee	employee	NOUN
inlawrev-3343	839	14	stock	stock	NOUN
inlawrev-3343	839	15	ownership	ownership	NOUN
inlawrev-3343	839	16	plan,^^^	plan,^^^	VERB
inlawrev-3343	839	17	the	the	DET
inlawrev-3343	839	18	seventh	seventh	ADJ
inlawrev-3343	839	19	circuit	circuit	NOUN
inlawrev-3343	839	20	court	court	NOUN
inlawrev-3343	839	21	of	of	ADP
inlawrev-3343	839	22	appeals	appeals	PROPN
inlawrev-3343	839	23	upheld	uphold	VERB
inlawrev-3343	839	24	the	the	DET
inlawrev-3343	839	25	denial	denial	NOUN
inlawrev-3343	839	26	of	of	ADP
inlawrev-3343	839	27	benefits	benefit	NOUN
inlawrev-3343	839	28	to	to	ADP
inlawrev-3343	839	29	bank	bank	NOUN
inlawrev-3343	839	30	loan	loan	NOUN
inlawrev-3343	839	31	originators	originator	NOUN
inlawrev-3343	839	32	who	who	PRON
inlawrev-3343	839	33	had	have	AUX
inlawrev-3343	839	34	signed	sign	VERB
inlawrev-3343	839	35	documents	document	NOUN
inlawrev-3343	839	36	agreeing	agree	VERB
inlawrev-3343	839	37	that	that	SCONJ
inlawrev-3343	839	38	they	they	PRON
inlawrev-3343	839	39	were	be	AUX
inlawrev-3343	839	40	to	to	PART
inlawrev-3343	839	41	be	be	AUX
inlawrev-3343	839	42	considered	consider	VERB
inlawrev-3343	839	43	"	"	PUNCT
inlawrev-3343	839	44	independent	independent	ADJ
inlawrev-3343	839	45	contractors	contractor	NOUN
inlawrev-3343	839	46	and	and	CCONJ
inlawrev-3343	839	47	not	not	PART
inlawrev-3343	839	48	employee	employee	NOUN
inlawrev-3343	839	49	...	...	PUNCT
inlawrev-3343	839	50	for	for	ADP
inlawrev-3343	839	51	all	all	DET
inlawrev-3343	839	52	purposes,"'^	purposes,"'^	NOUN
inlawrev-3343	839	53	'	'	PUNCT
inlawrev-3343	839	54	in	in	ADP
inlawrev-3343	839	55	light	light	ADJ
inlawrev-3343	839	56	ofthe	ofthe	ADJ
inlawrev-3343	839	57	fact	fact	NOUN
inlawrev-3343	839	58	that	that	SCONJ
inlawrev-3343	839	59	benefit	benefit	NOUN
inlawrev-3343	839	60	plan	plan	NOUN
inlawrev-3343	839	61	participation	participation	NOUN
inlawrev-3343	839	62	was	be	AUX
inlawrev-3343	839	63	limited	limit	VERB
inlawrev-3343	839	64	to	to	ADP
inlawrev-3343	839	65	"	"	PUNCT
inlawrev-3343	839	66	employees	employee	NOUN
inlawrev-3343	839	67	.	.	PUNCT
inlawrev-3343	840	1	"	"	PUNCT
inlawrev-3343	840	2	'	'	PUNCT
inlawrev-3343	840	3	"	"	PUNCT
inlawrev-3343	840	4	the	the	DET
inlawrev-3343	840	5	microsoft	microsoft	PROPN
inlawrev-3343	840	6	decision	decision	NOUN
inlawrev-3343	840	7	and	and	CCONJ
inlawrev-3343	840	8	rulings	ruling	NOUN
inlawrev-3343	840	9	that	that	PRON
inlawrev-3343	840	10	support	support	VERB
inlawrev-3343	840	11	employers	employer	NOUN
inlawrev-3343	840	12	in	in	ADP
inlawrev-3343	840	13	their	their	PRON
inlawrev-3343	840	14	denial	denial	NOUN
inlawrev-3343	840	15	of	of	ADP
inlawrev-3343	840	16	workplace	workplace	NOUN
inlawrev-3343	840	17	benefits	benefit	NOUN
inlawrev-3343	840	18	to	to	PART
inlawrev-3343	840	19	contingent	contingent	VERB
inlawrev-3343	840	20	employees	employee	NOUN
inlawrev-3343	840	21	,	,	PUNCT
inlawrev-3343	840	22	focus	focus	VERB
inlawrev-3343	840	23	upon	upon	SCONJ
inlawrev-3343	840	24	contract	contract	NOUN
inlawrev-3343	840	25	principles	principle	NOUN
inlawrev-3343	840	26	in	in	ADP
inlawrev-3343	840	27	determining	determine	VERB
inlawrev-3343	840	28	benefit	benefit	NOUN
inlawrev-3343	840	29	eligibility	eligibility	NOUN
inlawrev-3343	840	30	.	.	PUNCT
inlawrev-3343	841	1	the	the	DET
inlawrev-3343	841	2	"	"	PUNCT
inlawrev-3343	841	3	contracf	contracf	NOUN
inlawrev-3343	841	4	is	be	AUX
inlawrev-3343	841	5	the	the	DET
inlawrev-3343	841	6	employer	employer	NOUN
inlawrev-3343	841	7	benefit	benefit	NOUN
inlawrev-3343	841	8	plan	plan	NOUN
inlawrev-3343	841	9	along	along	ADP
inlawrev-3343	841	10	with	with	ADP
inlawrev-3343	841	11	any	any	DET
inlawrev-3343	841	12	documents	document	NOUN
inlawrev-3343	841	13	the	the	DET
inlawrev-3343	841	14	contingent	contingent	ADJ
inlawrev-3343	841	15	employee	employee	NOUN
inlawrev-3343	841	16	may	may	AUX
inlawrev-3343	841	17	have	have	AUX
inlawrev-3343	841	18	signed	sign	VERB
inlawrev-3343	841	19	as	as	ADP
inlawrev-3343	841	20	a	a	DET
inlawrev-3343	841	21	condition	condition	NOUN
inlawrev-3343	841	22	of	of	ADP
inlawrev-3343	841	23	employment	employment	NOUN
inlawrev-3343	841	24	.	.	PUNCT
inlawrev-3343	842	1	the	the	DET
inlawrev-3343	842	2	benefit	benefit	NOUN
inlawrev-3343	842	3	plan	plan	NOUN
inlawrev-3343	842	4	document	document	NOUN
inlawrev-3343	842	5	will	will	AUX
inlawrev-3343	842	6	in	in	ADP
inlawrev-3343	842	7	some	some	DET
inlawrev-3343	842	8	fashion	fashion	NOUN
inlawrev-3343	842	9	define	define	VERB
inlawrev-3343	842	10	those	those	PRON
inlawrev-3343	842	11	who	who	PRON
inlawrev-3343	842	12	are	be	AUX
inlawrev-3343	842	13	eligible	eligible	ADJ
inlawrev-3343	842	14	for	for	ADP
inlawrev-3343	842	15	participation	participation	NOUN
inlawrev-3343	842	16	,	,	PUNCT
inlawrev-3343	842	17	often	often	ADV
inlawrev-3343	842	18	simply	simply	ADV
inlawrev-3343	842	19	by	by	ADP
inlawrev-3343	842	20	identifying	identify	VERB
inlawrev-3343	842	21	the	the	DET
inlawrev-3343	842	22	members	member	NOUN
inlawrev-3343	842	23	of	of	ADP
inlawrev-3343	842	24	the	the	DET
inlawrev-3343	842	25	labor	labor	NOUN
inlawrev-3343	842	26	force	force	NOUN
inlawrev-3343	842	27	who	who	PRON
inlawrev-3343	842	28	may	may	AUX
inlawrev-3343	842	29	participate	participate	VERB
inlawrev-3343	842	30	in	in	ADP
inlawrev-3343	842	31	the	the	DET
inlawrev-3343	842	32	benefit	benefit	NOUN
inlawrev-3343	842	33	program	program	NOUN
inlawrev-3343	842	34	at	at	ADP
inlawrev-3343	842	35	issue	issue	NOUN
inlawrev-3343	842	36	.	.	PUNCT
inlawrev-3343	843	1	coverage	coverage	NOUN
inlawrev-3343	843	2	is	be	AUX
inlawrev-3343	843	3	then	then	ADV
inlawrev-3343	843	4	judged	judge	VERB
inlawrev-3343	843	5	by	by	ADP
inlawrev-3343	843	6	evaluating	evaluate	VERB
inlawrev-3343	843	7	the	the	DET
inlawrev-3343	843	8	claimant	claimant	NOUN
inlawrev-3343	843	9	's	's	PART
inlawrev-3343	843	10	eligibility	eligibility	NOUN
inlawrev-3343	843	11	pursuant	pursuant	ADJ
inlawrev-3343	843	12	to	to	ADP
inlawrev-3343	843	13	the	the	DET
inlawrev-3343	843	14	plan	plan	NOUN
inlawrev-3343	843	15	definition	definition	NOUN
inlawrev-3343	843	16	,	,	PUNCT
inlawrev-3343	843	17	or	or	CCONJ
inlawrev-3343	843	18	by	by	ADP
inlawrev-3343	843	19	an	an	DET
inlawrev-3343	843	20	assessment	assessment	NOUN
inlawrev-3343	843	21	of	of	ADP
inlawrev-3343	843	22	whether	whether	SCONJ
inlawrev-3343	843	23	he	he	PRON
inlawrev-3343	843	24	has	have	AUX
inlawrev-3343	843	25	waived	waive	VERB
inlawrev-3343	843	26	the	the	DET
inlawrev-3343	843	27	right	right	NOUN
inlawrev-3343	843	28	to	to	PART
inlawrev-3343	843	29	participate	participate	VERB
inlawrev-3343	843	30	.	.	PUNCT
inlawrev-3343	844	1	'^^	'^^	NUM
inlawrev-3343	844	2	of	of	ADP
inlawrev-3343	844	3	course	course	NOUN
inlawrev-3343	844	4	,	,	PUNCT
inlawrev-3343	844	5	the	the	DET
inlawrev-3343	844	6	more	more	ADV
inlawrev-3343	844	7	specific	specific	ADJ
inlawrev-3343	844	8	the	the	DET
inlawrev-3343	844	9	plan	plan	NOUN
inlawrev-3343	844	10	document	document	NOUN
inlawrev-3343	844	11	,	,	PUNCT
inlawrev-3343	844	12	the	the	PRON
inlawrev-3343	844	13	less	less	ADV
inlawrev-3343	844	14	likely	likely	ADJ
inlawrev-3343	844	15	it	it	PRON
inlawrev-3343	844	16	is	be	AUX
inlawrev-3343	844	17	that	that	SCONJ
inlawrev-3343	844	18	coverage	coverage	NOUN
inlawrev-3343	844	19	problems	problem	NOUN
inlawrev-3343	844	20	will	will	AUX
inlawrev-3343	844	21	arise	arise	VERB
inlawrev-3343	844	22	in	in	ADP
inlawrev-3343	844	23	the	the	DET
inlawrev-3343	844	24	future	future	NOUN
inlawrev-3343	844	25	.	.	PUNCT
inlawrev-3343	845	1	for	for	ADP
inlawrev-3343	845	2	example	example	NOUN
inlawrev-3343	845	3	,	,	PUNCT
inlawrev-3343	845	4	the	the	DET
inlawrev-3343	845	5	document	document	NOUN
inlawrev-3343	845	6	might	might	AUX
inlawrev-3343	845	7	specify	specify	VERB
inlawrev-3343	845	8	that	that	SCONJ
inlawrev-3343	845	9	covered	cover	VERB
inlawrev-3343	845	10	individuals	individual	NOUN
inlawrev-3343	845	11	include	include	VERB
inlawrev-3343	845	12	all	all	DET
inlawrev-3343	845	13	common	common	ADJ
inlawrev-3343	845	14	law	law	NOUN
inlawrev-3343	845	15	employees	employee	NOUN
inlawrev-3343	845	16	working	work	VERB
inlawrev-3343	845	17	a	a	DET
inlawrev-3343	845	18	specified	specified	ADJ
inlawrev-3343	845	19	number	number	NOUN
inlawrev-3343	845	20	of	of	ADP
inlawrev-3343	845	21	hours	hour	NOUN
inlawrev-3343	845	22	per	per	ADP
inlawrev-3343	845	23	week	week	NOUN
inlawrev-3343	845	24	for	for	ADP
inlawrev-3343	845	25	a	a	DET
inlawrev-3343	845	26	specified	specified	ADJ
inlawrev-3343	845	27	number	number	NOUN
inlawrev-3343	845	28	of	of	ADP
inlawrev-3343	845	29	weeks	week	NOUN
inlawrev-3343	845	30	per	per	ADP
inlawrev-3343	845	31	year	year	NOUN
inlawrev-3343	845	32	.	.	PUNCT
inlawrev-3343	846	1	however	however	ADV
inlawrev-3343	846	2	,	,	PUNCT
inlawrev-3343	846	3	even	even	ADV
inlawrev-3343	846	4	a	a	DET
inlawrev-3343	846	5	description	description	NOUN
inlawrev-3343	846	6	in	in	ADP
inlawrev-3343	846	7	this	this	DET
inlawrev-3343	846	8	form	form	NOUN
inlawrev-3343	846	9	may	may	AUX
inlawrev-3343	846	10	ultimately	ultimately	ADV
inlawrev-3343	846	11	prove	prove	VERB
inlawrev-3343	846	12	inadequate	inadequate	ADJ
inlawrev-3343	846	13	as	as	ADP
inlawrev-3343	846	14	159	159	NUM
inlawrev-3343	846	15	.	.	PUNCT
inlawrev-3343	847	1	critical	critical	ADJ
inlawrev-3343	847	2	to	to	ADP
inlawrev-3343	847	3	the	the	DET
inlawrev-3343	847	4	coonley	coonley	PROPN
inlawrev-3343	847	5	court	court	NOUN
inlawrev-3343	847	6	's	's	PART
inlawrev-3343	847	7	conclusion	conclusion	NOUN
inlawrev-3343	847	8	that	that	SCONJ
inlawrev-3343	847	9	benefits	benefit	NOUN
inlawrev-3343	847	10	were	be	AUX
inlawrev-3343	847	11	properly	properly	ADV
inlawrev-3343	847	12	denied	deny	VERB
inlawrev-3343	847	13	was	be	AUX
inlawrev-3343	847	14	its	its	PRON
inlawrev-3343	847	15	judgment	judgment	NOUN
inlawrev-3343	847	16	that	that	SCONJ
inlawrev-3343	847	17	the	the	DET
inlawrev-3343	847	18	claimant	claimant	NOUN
inlawrev-3343	847	19	did	do	AUX
inlawrev-3343	847	20	not	not	PART
inlawrev-3343	847	21	meet	meet	VERB
inlawrev-3343	847	22	the	the	DET
inlawrev-3343	847	23	standards	standard	NOUN
inlawrev-3343	847	24	for	for	ADP
inlawrev-3343	847	25	classification	classification	NOUN
inlawrev-3343	847	26	as	as	ADP
inlawrev-3343	847	27	an	an	DET
inlawrev-3343	847	28	employee	employee	NOUN
inlawrev-3343	847	29	,	,	PUNCT
inlawrev-3343	847	30	and	and	CCONJ
inlawrev-3343	847	31	only	only	ADV
inlawrev-3343	847	32	employees	employee	NOUN
inlawrev-3343	847	33	were	be	AUX
inlawrev-3343	847	34	entitled	entitle	VERB
inlawrev-3343	847	35	to	to	PART
inlawrev-3343	847	36	benefit	benefit	VERB
inlawrev-3343	847	37	program	program	NOUN
inlawrev-3343	847	38	participation	participation	NOUN
inlawrev-3343	847	39	.	.	PUNCT
inlawrev-3343	848	1	i	i	PRON
inlawrev-3343	848	2	d.	d.	PROPN
inlawrev-3343	848	3	at	at	ADP
inlawrev-3343	848	4	858	858	NUM
inlawrev-3343	848	5	-	-	SYM
inlawrev-3343	848	6	60	60	NUM
inlawrev-3343	848	7	.	.	PUNCT
inlawrev-3343	849	1	in	in	ADP
inlawrev-3343	849	2	the	the	DET
inlawrev-3343	849	3	court	court	NOUN
inlawrev-3343	849	4	's	's	PART
inlawrev-3343	849	5	words	word	NOUN
inlawrev-3343	849	6	,	,	PUNCT
inlawrev-3343	849	7	since	since	SCONJ
inlawrev-3343	849	8	the	the	DET
inlawrev-3343	849	9	claimant	claimant	NOUN
inlawrev-3343	849	10	"	"	PUNCT
inlawrev-3343	849	11	was	be	AUX
inlawrev-3343	849	12	not	not	PART
inlawrev-3343	849	13	an	an	DET
inlawrev-3343	849	14	employee	employee	NOUN
inlawrev-3343	849	15	of	of	ADP
inlawrev-3343	849	16	[	[	X
inlawrev-3343	849	17	the	the	DET
inlawrev-3343	849	18	corporation	corporation	NOUN
inlawrev-3343	849	19	]	]	PUNCT
inlawrev-3343	849	20	within	within	ADP
inlawrev-3343	849	21	the	the	DET
inlawrev-3343	849	22	meaning	meaning	NOUN
inlawrev-3343	849	23	of	of	ADP
inlawrev-3343	849	24	the	the	DET
inlawrev-3343	849	25	plan	plan	NOUN
inlawrev-3343	849	26	,	,	PUNCT
inlawrev-3343	850	1	[	[	X
inlawrev-3343	850	2	and	and	CCONJ
inlawrev-3343	850	3	b]ecause	b]ecause	VERB
inlawrev-3343	850	4	'	'	PUNCT
inlawrev-3343	850	5	employee	employee	NOUN
inlawrev-3343	850	6	'	'	PART
inlawrev-3343	850	7	status	status	NOUN
inlawrev-3343	850	8	is	be	AUX
inlawrev-3343	850	9	required	require	VERB
inlawrev-3343	850	10	for	for	ADP
inlawrev-3343	850	11	coverage	coverage	NOUN
inlawrev-3343	850	12	under	under	ADP
inlawrev-3343	850	13	the	the	DET
inlawrev-3343	850	14	plan	plan	NOUN
inlawrev-3343	850	15	.	.	PUNCT
inlawrev-3343	850	16	.	.	PUNCT
inlawrev-3343	851	1	.	.	PUNCT
inlawrev-3343	852	1	,	,	PUNCT
inlawrev-3343	852	2	"	"	PUNCT
inlawrev-3343	852	3	summary	summary	NOUN
inlawrev-3343	852	4	judgment	judgment	NOUN
inlawrev-3343	852	5	for	for	ADP
inlawrev-3343	852	6	the	the	DET
inlawrev-3343	852	7	employer	employer	NOUN
inlawrev-3343	852	8	was	be	AUX
inlawrev-3343	852	9	appropriate	appropriate	ADJ
inlawrev-3343	852	10	.	.	PUNCT
inlawrev-3343	853	1	i	i	PRON
inlawrev-3343	853	2	d.	d.	PROPN
inlawrev-3343	853	3	at	at	ADP
inlawrev-3343	853	4	860	860	NUM
inlawrev-3343	853	5	.	.	PUNCT
inlawrev-3343	854	1	the	the	DET
inlawrev-3343	854	2	district	district	NOUN
inlawrev-3343	854	3	court	court	NOUN
inlawrev-3343	854	4	decision	decision	NOUN
inlawrev-3343	854	5	was	be	AUX
inlawrev-3343	854	6	affirmed	affirm	VERB
inlawrev-3343	854	7	in	in	ADP
inlawrev-3343	854	8	a	a	PRON
inlawrev-3343	854	9	per	per	X
inlawrev-3343	854	10	curiam	curiam	NOUN
inlawrev-3343	854	11	ruling	ruling	NOUN
inlawrev-3343	854	12	by	by	ADP
inlawrev-3343	854	13	the	the	DET
inlawrev-3343	854	14	eighth	eighth	ADJ
inlawrev-3343	854	15	circuit	circuit	PROPN
inlawrev-3343	854	16	court	court	NOUN
inlawrev-3343	854	17	of	of	ADP
inlawrev-3343	854	18	appeals	appeal	NOUN
inlawrev-3343	854	19	.	.	PUNCT
inlawrev-3343	855	1	coonley	coonley	PROPN
inlawrev-3343	855	2	v.	v.	ADP
inlawrev-3343	855	3	fortis	fortis	PROPN
inlawrev-3343	855	4	benefit	benefit	NOUN
inlawrev-3343	855	5	&	&	CCONJ
inlawrev-3343	855	6	ins	ins	PROPN
inlawrev-3343	855	7	.	.	PUNCT
inlawrev-3343	855	8	co.	co.	PROPN
inlawrev-3343	855	9	,	,	PUNCT
inlawrev-3343	855	10	128	128	NUM
inlawrev-3343	855	11	f.3d	f.3d	NUM
inlawrev-3343	855	12	675	675	NUM
inlawrev-3343	855	13	(	(	PUNCT
inlawrev-3343	855	14	8th	8th	ADJ
inlawrev-3343	855	15	cir	cir	NOUN
inlawrev-3343	855	16	.	.	PUNCT
inlawrev-3343	855	17	1997	1997	NUM
inlawrev-3343	855	18	)	)	PUNCT
inlawrev-3343	855	19	(	(	PUNCT
inlawrev-3343	855	20	per	per	ADP
inlawrev-3343	855	21	curiam	curiam	NOUN
inlawrev-3343	855	22	)	)	PUNCT
inlawrev-3343	855	23	.	.	PUNCT
inlawrev-3343	856	1	160	160	NUM
inlawrev-3343	856	2	.	.	X
inlawrev-3343	856	3	102	102	NUM
inlawrev-3343	856	4	f.3d	f.3d	NUM
inlawrev-3343	856	5	1435	1435	NUM
inlawrev-3343	856	6	(	(	PUNCT
inlawrev-3343	856	7	7th	7th	ADJ
inlawrev-3343	856	8	cir	cir	NOUN
inlawrev-3343	856	9	.	.	PUNCT
inlawrev-3343	856	10	1996	1996	NUM
inlawrev-3343	856	11	)	)	PUNCT
inlawrev-3343	856	12	.	.	PUNCT
inlawrev-3343	857	1	161	161	NUM
inlawrev-3343	857	2	.	.	PUNCT
inlawrev-3343	857	3	/d	/d	PUNCT
inlawrev-3343	857	4	at	at	ADP
inlawrev-3343	857	5	1440	1440	NUM
inlawrev-3343	857	6	.	.	PUNCT
inlawrev-3343	858	1	in	in	ADP
inlawrev-3343	858	2	addition	addition	NOUN
inlawrev-3343	858	3	benefits	benefit	NOUN
inlawrev-3343	858	4	were	be	AUX
inlawrev-3343	858	5	deemed	deem	VERB
inlawrev-3343	858	6	to	to	PART
inlawrev-3343	858	7	have	have	AUX
inlawrev-3343	858	8	been	be	AUX
inlawrev-3343	858	9	properly	properly	ADV
inlawrev-3343	858	10	denied	deny	VERB
inlawrev-3343	858	11	since	since	SCONJ
inlawrev-3343	858	12	they	they	PRON
inlawrev-3343	858	13	were	be	AUX
inlawrev-3343	858	14	available	available	ADJ
inlawrev-3343	858	15	only	only	ADV
inlawrev-3343	858	16	for	for	ADP
inlawrev-3343	858	17	employees	employee	NOUN
inlawrev-3343	858	18	,	,	PUNCT
inlawrev-3343	858	19	and	and	CCONJ
inlawrev-3343	858	20	the	the	DET
inlawrev-3343	858	21	finding	finding	NOUN
inlawrev-3343	858	22	that	that	SCONJ
inlawrev-3343	858	23	the	the	DET
inlawrev-3343	858	24	claimants	claimant	NOUN
inlawrev-3343	858	25	did	do	AUX
inlawrev-3343	858	26	not	not	PART
inlawrev-3343	858	27	fit	fit	VERB
inlawrev-3343	858	28	this	this	DET
inlawrev-3343	858	29	category	category	NOUN
inlawrev-3343	858	30	was	be	AUX
inlawrev-3343	858	31	not	not	PART
inlawrev-3343	858	32	arbitrary	arbitrary	ADJ
inlawrev-3343	858	33	or	or	CCONJ
inlawrev-3343	858	34	capricious	capricious	ADJ
inlawrev-3343	858	35	.	.	PUNCT
inlawrev-3343	859	1	162	162	NUM
inlawrev-3343	859	2	.	.	PUNCT
inlawrev-3343	860	1	i	i	PRON
inlawrev-3343	860	2	d.	d.	PROPN
inlawrev-3343	860	3	at	at	ADP
inlawrev-3343	860	4	1437	1437	NUM
inlawrev-3343	860	5	.	.	PUNCT
inlawrev-3343	861	1	the	the	DET
inlawrev-3343	861	2	plan	plan	NOUN
inlawrev-3343	861	3	administrators	administrator	NOUN
inlawrev-3343	861	4	were	be	AUX
inlawrev-3343	861	5	aided	aid	VERB
inlawrev-3343	861	6	by	by	ADP
inlawrev-3343	861	7	the	the	DET
inlawrev-3343	861	8	fact	fact	NOUN
inlawrev-3343	861	9	that	that	SCONJ
inlawrev-3343	861	10	the	the	DET
inlawrev-3343	861	11	plan	plan	NOUN
inlawrev-3343	861	12	documents	document	NOUN
inlawrev-3343	861	13	conferred	confer	VERB
inlawrev-3343	861	14	discretion	discretion	NOUN
inlawrev-3343	861	15	upon	upon	SCONJ
inlawrev-3343	861	16	them	they	PRON
inlawrev-3343	861	17	to	to	PART
inlawrev-3343	861	18	interpret	interpret	VERB
inlawrev-3343	861	19	eligibility	eligibility	NOUN
inlawrev-3343	861	20	criteria	criterion	NOUN
inlawrev-3343	861	21	,	,	PUNCT
inlawrev-3343	861	22	and	and	CCONJ
inlawrev-3343	861	23	this	this	PRON
inlawrev-3343	861	24	meant	mean	VERB
inlawrev-3343	861	25	that	that	SCONJ
inlawrev-3343	861	26	their	their	PRON
inlawrev-3343	861	27	decision	decision	NOUN
inlawrev-3343	861	28	was	be	AUX
inlawrev-3343	861	29	reviewable	reviewable	ADJ
inlawrev-3343	861	30	under	under	ADP
inlawrev-3343	861	31	an	an	DET
inlawrev-3343	861	32	arbitrary	arbitrary	ADJ
inlawrev-3343	861	33	and	and	CCONJ
inlawrev-3343	861	34	capricious	capricious	ADJ
inlawrev-3343	861	35	standard	standard	NOUN
inlawrev-3343	861	36	rather	rather	ADV
inlawrev-3343	861	37	than	than	ADP
inlawrev-3343	861	38	de	de	ADP
inlawrev-3343	861	39	novo	novo	NOUN
inlawrev-3343	861	40	.	.	PUNCT
inlawrev-3343	862	1	see	see	VERB
inlawrev-3343	862	2	i	i	PRON
inlawrev-3343	862	3	d.	d.	PROPN
inlawrev-3343	862	4	at	at	ADP
inlawrev-3343	862	5	1438	1438	NUM
inlawrev-3343	862	6	.	.	PUNCT
inlawrev-3343	863	1	163	163	NUM
inlawrev-3343	863	2	.	.	PUNCT
inlawrev-3343	864	1	e.g.	e.g.	ADV
inlawrev-3343	864	2	,	,	PUNCT
inlawrev-3343	864	3	capital	capital	NOUN
inlawrev-3343	864	4	cities	city	NOUN
inlawrev-3343	864	5	/	/	SYM
inlawrev-3343	864	6	abc	abc	PROPN
inlawrev-3343	864	7	,	,	PUNCT
inlawrev-3343	864	8	inc	inc	PROPN
inlawrev-3343	864	9	.	.	PROPN
inlawrev-3343	865	1	v.	v.	PROPN
inlawrev-3343	865	2	ratcliff	ratcliff	PROPN
inlawrev-3343	865	3	,	,	PUNCT
inlawrev-3343	865	4	141	141	NUM
inlawrev-3343	865	5	f.3d	f.3d	NUM
inlawrev-3343	865	6	1405	1405	NUM
inlawrev-3343	865	7	,	,	PUNCT
inlawrev-3343	865	8	1412	1412	NUM
inlawrev-3343	865	9	(	(	PUNCT
inlawrev-3343	865	10	10th	10th	ADJ
inlawrev-3343	865	11	cir	cir	NOUN
inlawrev-3343	865	12	.	.	PROPN
inlawrev-3343	865	13	1998	1998	NUM
inlawrev-3343	865	14	)	)	PUNCT
inlawrev-3343	866	1	(	(	PUNCT
inlawrev-3343	866	2	emphasizing	emphasize	VERB
inlawrev-3343	866	3	"	"	PUNCT
inlawrev-3343	866	4	the	the	DET
inlawrev-3343	866	5	fact	fact	NOUN
inlawrev-3343	866	6	that	that	SCONJ
inlawrev-3343	866	7	the	the	DET
inlawrev-3343	866	8	carriers	carrier	NOUN
inlawrev-3343	866	9	had	have	AUX
inlawrev-3343	866	10	signed	sign	VERB
inlawrev-3343	866	11	the	the	DET
inlawrev-3343	866	12	agreements	agreement	NOUN
inlawrev-3343	866	13	,	,	PUNCT
inlawrev-3343	866	14	which	which	PRON
inlawrev-3343	866	15	specifically	specifically	ADV
inlawrev-3343	866	16	provided	provide	VERB
inlawrev-3343	866	17	that	that	SCONJ
inlawrev-3343	866	18	they	they	PRON
inlawrev-3343	866	19	would	would	AUX
inlawrev-3343	866	20	receive	receive	VERB
inlawrev-3343	866	21	no	no	DET
inlawrev-3343	866	22	benefits	benefit	NOUN
inlawrev-3343	866	23	"	"	PUNCT
inlawrev-3343	866	24	)	)	PUNCT
inlawrev-3343	866	25	;	;	PUNCT
inlawrev-3343	866	26	clark	clark	PROPN
inlawrev-3343	866	27	v.	v.	PROPN
inlawrev-3343	866	28	e.i	e.i	PROPN
inlawrev-3343	866	29	.	.	PROPN
inlawrev-3343	866	30	dupont	dupont	PROPN
inlawrev-3343	866	31	de	de	PROPN
inlawrev-3343	866	32	nemours	nemours	PROPN
inlawrev-3343	866	33	&	&	CCONJ
inlawrev-3343	866	34	co.	co.	PROPN
inlawrev-3343	866	35	,	,	PUNCT
inlawrev-3343	866	36	no	no	INTJ
inlawrev-3343	866	37	.	.	NOUN
inlawrev-3343	866	38	95	95	NUM
inlawrev-3343	866	39	-	-	SYM
inlawrev-3343	866	40	2825	2825	NUM
inlawrev-3343	866	41	,	,	PUNCT
inlawrev-3343	866	42	1997	1997	NUM
inlawrev-3343	866	43	wl	wl	SYM
inlawrev-3343	866	44	6958	6958	NUM
inlawrev-3343	866	45	,	,	PUNCT
inlawrev-3343	866	46	at	at	ADP
inlawrev-3343	866	47	*	*	NOUN
inlawrev-3343	866	48	2	2	NUM
inlawrev-3343	866	49	(	(	PUNCT
inlawrev-3343	866	50	4th	4th	ADJ
inlawrev-3343	866	51	cir	cir	NOUN
inlawrev-3343	866	52	.	.	PUNCT
inlawrev-3343	867	1	jan	jan	PROPN
inlawrev-3343	867	2	.	.	PROPN
inlawrev-3343	867	3	9	9	NUM
inlawrev-3343	867	4	,	,	PUNCT
inlawrev-3343	867	5	1997	1997	NUM
inlawrev-3343	867	6	)	)	PUNCT
inlawrev-3343	867	7	(	(	PUNCT
inlawrev-3343	867	8	noting	note	VERB
inlawrev-3343	867	9	that	that	SCONJ
inlawrev-3343	867	10	plan	plan	NOUN
inlawrev-3343	867	11	participants	participant	NOUN
inlawrev-3343	867	12	are	be	AUX
inlawrev-3343	867	13	those	those	PRON
inlawrev-3343	867	14	who	who	PRON
inlawrev-3343	867	15	"	"	PUNCT
inlawrev-3343	867	16	according	accord	VERB
inlawrev-3343	867	17	to	to	ADP
inlawrev-3343	867	18	the	the	DET
inlawrev-3343	867	19	language	language	NOUN
inlawrev-3343	867	20	ofthe	ofthe	NOUN
inlawrev-3343	867	21	plan	plan	NOUN
inlawrev-3343	867	22	itself	itself	PRON
inlawrev-3343	867	23	,	,	PUNCT
inlawrev-3343	867	24	[	[	X
inlawrev-3343	867	25	are	be	AUX
inlawrev-3343	867	26	]	]	X
inlawrev-3343	867	27	eligible	eligible	ADJ
inlawrev-3343	867	28	to	to	PART
inlawrev-3343	867	29	receive	receive	VERB
inlawrev-3343	867	30	a	a	DET
inlawrev-3343	867	31	benefit	benefit	NOUN
inlawrev-3343	867	32	under	under	ADP
inlawrev-3343	867	33	the	the	DET
inlawrev-3343	867	34	plan	plan	NOUN
inlawrev-3343	867	35	"	"	PUNCT
inlawrev-3343	867	36	)	)	PUNCT
inlawrev-3343	867	37	;	;	PUNCT
inlawrev-3343	867	38	trombetta	trombetta	PROPN
inlawrev-3343	867	39	,	,	PUNCT
inlawrev-3343	867	40	102	102	NUM
inlawrev-3343	867	41	f.3d	f.3d	NUM
inlawrev-3343	867	42	at	at	ADP
inlawrev-3343	867	43	1437	1437	NUM
inlawrev-3343	867	44	,	,	PUNCT
inlawrev-3343	867	45	1440	1440	NUM
inlawrev-3343	867	46	(	(	PUNCT
inlawrev-3343	867	47	noting	note	VERB
inlawrev-3343	867	48	that	that	SCONJ
inlawrev-3343	867	49	benefit	benefit	NOUN
inlawrev-3343	867	50	plan	plan	NOUN
inlawrev-3343	867	51	participation	participation	NOUN
inlawrev-3343	867	52	was	be	AUX
inlawrev-3343	867	53	limited	limit	VERB
inlawrev-3343	867	54	to	to	ADP
inlawrev-3343	867	55	employees	employee	NOUN
inlawrev-3343	867	56	and	and	CCONJ
inlawrev-3343	867	57	the	the	DET
inlawrev-3343	867	58	bank	bank	NOUN
inlawrev-3343	867	59	loan	loan	NOUN
inlawrev-3343	867	60	originators	originator	NOUN
inlawrev-3343	867	61	had	have	AUX
inlawrev-3343	867	62	executed	execute	VERB
inlawrev-3343	867	63	independent	independent	ADJ
inlawrev-3343	867	64	contractor	contractor	NOUN
inlawrev-3343	867	65	agreements	agreement	NOUN
inlawrev-3343	867	66	which	which	PRON
inlawrev-3343	867	67	acknowledged	acknowledge	VERB
inlawrev-3343	867	68	that	that	SCONJ
inlawrev-3343	867	69	they	they	PRON
inlawrev-3343	867	70	were	be	AUX
inlawrev-3343	867	71	not	not	PART
inlawrev-3343	867	72	employees	employee	NOUN
inlawrev-3343	867	73	)	)	PUNCT
inlawrev-3343	867	74	;	;	PUNCT
inlawrev-3343	867	75	abraham	abraham	PROPN
inlawrev-3343	867	76	v.	v.	PROPN
inlawrev-3343	867	77	exxon	exxon	PROPN
inlawrev-3343	867	78	corp	corp	PROPN
inlawrev-3343	867	79	.	.	PROPN
inlawrev-3343	867	80	,	,	PUNCT
inlawrev-3343	867	81	85	85	NUM
inlawrev-3343	867	82	f.3d	f.3d	NUM
inlawrev-3343	867	83	1126	1126	NUM
inlawrev-3343	867	84	,	,	PUNCT
inlawrev-3343	867	85	1131	1131	NUM
inlawrev-3343	867	86	(	(	PUNCT
inlawrev-3343	867	87	5th	5th	ADJ
inlawrev-3343	867	88	cir	cir	NOUN
inlawrev-3343	867	89	.	.	PUNCT
inlawrev-3343	867	90	1996	1996	NUM
inlawrev-3343	867	91	)	)	PUNCT
inlawrev-3343	867	92	(	(	PUNCT
inlawrev-3343	867	93	upholding	uphold	VERB
inlawrev-3343	867	94	administrator	administrator	NOUN
inlawrev-3343	867	95	's	's	PART
inlawrev-3343	867	96	construction	construction	NOUN
inlawrev-3343	867	97	of	of	ADP
inlawrev-3343	867	98	the	the	DET
inlawrev-3343	867	99	plan	plan	NOUN
inlawrev-3343	867	100	to	to	PART
inlawrev-3343	867	101	exclude	exclude	VERB
inlawrev-3343	867	102	leased	lease	VERB
inlawrev-3343	867	103	employees	employee	NOUN
inlawrev-3343	867	104	)	)	PUNCT
inlawrev-3343	867	105	.	.	PUNCT
inlawrev-3343	868	1	330	330	NUM
inlawrev-3343	868	2	indiana	indiana	PROPN
inlawrev-3343	868	3	law	law	NOUN
inlawrev-3343	868	4	review	review	NOUN
inlawrev-3343	868	5	[	[	X
inlawrev-3343	868	6	vol	vol	NOUN
inlawrev-3343	868	7	.	.	PUNCT
inlawrev-3343	869	1	32:301	32:301	NUM
inlawrev-3343	869	2	illustrated	illustrate	VERB
inlawrev-3343	869	3	by	by	ADP
inlawrev-3343	869	4	the	the	DET
inlawrev-3343	869	5	rulings	ruling	NOUN
inlawrev-3343	869	6	in	in	ADP
inlawrev-3343	869	7	microsoft}^^	microsoft}^^	NUM
inlawrev-3343	869	8	even	even	ADV
inlawrev-3343	869	9	though	though	SCONJ
inlawrev-3343	869	10	the	the	DET
inlawrev-3343	869	11	company	company	NOUN
inlawrev-3343	869	12	had	have	VERB
inlawrev-3343	869	13	limited	limit	VERB
inlawrev-3343	869	14	benefit	benefit	NOUN
inlawrev-3343	869	15	eligibility	eligibility	NOUN
inlawrev-3343	869	16	to	to	ADP
inlawrev-3343	869	17	common	common	ADJ
inlawrev-3343	869	18	law	law	NOUN
inlawrev-3343	869	19	employees	employee	NOUN
inlawrev-3343	869	20	,	,	PUNCT
inlawrev-3343	869	21	that	that	SCONJ
inlawrev-3343	869	22	classification	classification	NOUN
inlawrev-3343	869	23	incorporated	incorporate	VERB
inlawrev-3343	869	24	the	the	DET
inlawrev-3343	869	25	freelance	freelance	NOUN
inlawrev-3343	869	26	contract	contract	NOUN
inlawrev-3343	869	27	workers	worker	NOUN
inlawrev-3343	869	28	microsoft	microsoft	PROPN
inlawrev-3343	869	29	did	do	AUX
inlawrev-3343	869	30	not	not	PART
inlawrev-3343	869	31	want	want	VERB
inlawrev-3343	869	32	to	to	PART
inlawrev-3343	869	33	include	include	VERB
inlawrev-3343	869	34	.	.	PUNCT
inlawrev-3343	870	1	microsoft	microsoft	PROPN
inlawrev-3343	870	2	was	be	AUX
inlawrev-3343	870	3	then	then	ADV
inlawrev-3343	870	4	forced	force	VERB
inlawrev-3343	870	5	to	to	PART
inlawrev-3343	870	6	rely	rely	VERB
inlawrev-3343	870	7	on	on	ADP
inlawrev-3343	870	8	its	its	PRON
inlawrev-3343	870	9	interpretation	interpretation	NOUN
inlawrev-3343	870	10	of	of	ADP
inlawrev-3343	870	11	the	the	DET
inlawrev-3343	870	12	plan	plan	NOUN
inlawrev-3343	870	13	language	language	NOUN
inlawrev-3343	870	14	that	that	PRON
inlawrev-3343	870	15	tied	tie	VERB
inlawrev-3343	870	16	benefit	benefit	NOUN
inlawrev-3343	870	17	eligibility	eligibility	NOUN
inlawrev-3343	870	18	to	to	ADP
inlawrev-3343	870	19	workers	worker	NOUN
inlawrev-3343	870	20	who	who	PRON
inlawrev-3343	870	21	were	be	AUX
inlawrev-3343	870	22	on	on	ADP
inlawrev-3343	870	23	the	the	DET
inlawrev-3343	870	24	company	company	NOUN
inlawrev-3343	870	25	's	's	PART
inlawrev-3343	870	26	u.s	u.s	PROPN
inlawrev-3343	870	27	.	.	PROPN
inlawrev-3343	870	28	payroll	payroll	NOUN
inlawrev-3343	870	29	.	.	PUNCT
inlawrev-3343	871	1	unfortunately	unfortunately	ADV
inlawrev-3343	871	2	for	for	ADP
inlawrev-3343	871	3	microsoft	microsoft	PROPN
inlawrev-3343	871	4	,	,	PUNCT
inlawrev-3343	871	5	the	the	DET
inlawrev-3343	871	6	ninth	ninth	ADJ
inlawrev-3343	871	7	circuit	circuit	NOUN
inlawrev-3343	871	8	panel	panel	NOUN
inlawrev-3343	871	9	found	find	VERB
inlawrev-3343	871	10	the	the	DET
inlawrev-3343	871	11	plaintiffs	plaintiff	NOUN
inlawrev-3343	871	12	'	'	PART
inlawrev-3343	871	13	view	view	NOUN
inlawrev-3343	871	14	that	that	SCONJ
inlawrev-3343	871	15	eligibility	eligibility	NOUN
inlawrev-3343	871	16	included	include	VERB
inlawrev-3343	871	17	payment	payment	NOUN
inlawrev-3343	871	18	through	through	ADP
inlawrev-3343	871	19	accounts	account	NOUN
inlawrev-3343	871	20	receivable	receivable	ADJ
inlawrev-3343	871	21	as	as	ADV
inlawrev-3343	871	22	well	well	ADV
inlawrev-3343	871	23	as	as	ADP
inlawrev-3343	871	24	through	through	ADP
inlawrev-3343	871	25	microsoft	microsoft	PROPN
inlawrev-3343	871	26	's	's	PART
inlawrev-3343	871	27	payroll	payroll	NOUN
inlawrev-3343	871	28	department	department	NOUN
inlawrev-3343	871	29	,	,	PUNCT
inlawrev-3343	871	30	a	a	DET
inlawrev-3343	871	31	permissible	permissible	ADJ
inlawrev-3343	871	32	construction	construction	NOUN
inlawrev-3343	871	33	of	of	ADP
inlawrev-3343	871	34	microsoft	microsoft	PROPN
inlawrev-3343	871	35	's	's	PART
inlawrev-3343	871	36	plan	plan	NOUN
inlawrev-3343	871	37	eligibility	eligibility	NOUN
inlawrev-3343	871	38	requirements	requirement	NOUN
inlawrev-3343	871	39	.	.	PUNCT
inlawrev-3343	872	1	^^^	^^^	ADJ
inlawrev-3343	872	2	however	however	ADV
inlawrev-3343	872	3	,	,	PUNCT
inlawrev-3343	872	4	the	the	DET
inlawrev-3343	872	5	en	en	PROPN
inlawrev-3343	872	6	banc	banc	PROPN
inlawrev-3343	872	7	decision	decision	NOUN
inlawrev-3343	872	8	held	hold	VERB
inlawrev-3343	872	9	that	that	SCONJ
inlawrev-3343	872	10	the	the	DET
inlawrev-3343	872	11	benefits	benefit	NOUN
inlawrev-3343	872	12	plan	plan	NOUN
inlawrev-3343	872	13	administrator	administrator	NOUN
inlawrev-3343	872	14	must	must	AUX
inlawrev-3343	872	15	initially	initially	ADV
inlawrev-3343	872	16	determine	determine	VERB
inlawrev-3343	872	17	the	the	DET
inlawrev-3343	872	18	actual	actual	ADJ
inlawrev-3343	872	19	plan	plan	NOUN
inlawrev-3343	872	20	construction	construction	NOUN
inlawrev-3343	872	21	.	.	PUNCT
inlawrev-3343	873	1	'^^	'^^	X
inlawrev-3343	873	2	to	to	PART
inlawrev-3343	873	3	avoid	avoid	VERB
inlawrev-3343	873	4	this	this	DET
inlawrev-3343	873	5	type	type	NOUN
inlawrev-3343	873	6	of	of	ADP
inlawrev-3343	873	7	problem	problem	NOUN
inlawrev-3343	873	8	,	,	PUNCT
inlawrev-3343	873	9	particularly	particularly	ADV
inlawrev-3343	873	10	with	with	ADP
inlawrev-3343	873	11	respect	respect	NOUN
inlawrev-3343	873	12	to	to	ADP
inlawrev-3343	873	13	contingent	contingent	ADJ
inlawrev-3343	873	14	employees	employee	NOUN
inlawrev-3343	873	15	,	,	PUNCT
inlawrev-3343	873	16	the	the	DET
inlawrev-3343	873	17	benefit	benefit	NOUN
inlawrev-3343	873	18	plans	plan	NOUN
inlawrev-3343	873	19	in	in	ADP
inlawrev-3343	873	20	clark	clark	PROPN
inlawrev-3343	873	21	and	and	CCONJ
inlawrev-3343	873	22	abraham	abraham	PROPN
inlawrev-3343	873	23	incorporated	incorporate	VERB
inlawrev-3343	873	24	specific	specific	ADJ
inlawrev-3343	873	25	eligibility	eligibility	NOUN
inlawrev-3343	873	26	exclusions	exclusion	NOUN
inlawrev-3343	873	27	.	.	PUNCT
inlawrev-3343	874	1	the	the	DET
inlawrev-3343	874	2	plan	plan	NOUN
inlawrev-3343	874	3	documents	document	NOUN
inlawrev-3343	874	4	stated	state	VERB
inlawrev-3343	874	5	explicitly	explicitly	ADV
inlawrev-3343	874	6	that	that	SCONJ
inlawrev-3343	874	7	leased	lease	VERB
inlawrev-3343	874	8	employees	employee	NOUN
inlawrev-3343	874	9	were	be	AUX
inlawrev-3343	874	10	not	not	PART
inlawrev-3343	874	11	covered	cover	VERB
inlawrev-3343	874	12	.	.	PUNCT
inlawrev-3343	875	1	since	since	SCONJ
inlawrev-3343	875	2	the	the	DET
inlawrev-3343	875	3	plaintiffs	plaintiff	NOUN
inlawrev-3343	875	4	in	in	ADP
inlawrev-3343	875	5	both	both	DET
inlawrev-3343	875	6	cases	case	NOUN
inlawrev-3343	875	7	were	be	AUX
inlawrev-3343	875	8	clearly	clearly	ADV
inlawrev-3343	875	9	within	within	ADP
inlawrev-3343	875	10	that	that	DET
inlawrev-3343	875	11	category	category	NOUN
inlawrev-3343	875	12	,	,	PUNCT
inlawrev-3343	875	13	they	they	PRON
inlawrev-3343	875	14	could	could	AUX
inlawrev-3343	875	15	not	not	PART
inlawrev-3343	875	16	rely	rely	VERB
inlawrev-3343	875	17	upon	upon	SCONJ
inlawrev-3343	875	18	contract	contract	NOUN
inlawrev-3343	875	19	principles	principle	NOUN
inlawrev-3343	875	20	to	to	PART
inlawrev-3343	875	21	support	support	VERB
inlawrev-3343	875	22	their	their	PRON
inlawrev-3343	875	23	claims	claim	NOUN
inlawrev-3343	875	24	.	.	PUNCT
inlawrev-3343	876	1	the	the	DET
inlawrev-3343	876	2	very	very	ADV
inlawrev-3343	876	3	same	same	ADJ
inlawrev-3343	876	4	result	result	NOUN
inlawrev-3343	876	5	was	be	AUX
inlawrev-3343	876	6	applied	apply	VERB
inlawrev-3343	876	7	to	to	ADP
inlawrev-3343	876	8	the	the	DET
inlawrev-3343	876	9	plaintiffs	plaintiff	NOUN
inlawrev-3343	876	10	in	in	ADP
inlawrev-3343	876	11	coonley	coonley	PROPN
inlawrev-3343	876	12	and	and	CCONJ
inlawrev-3343	876	13	capital	capital	PROPN
inlawrev-3343	876	14	cities	city	NOUN
inlawrev-3343	876	15	/	/	SYM
inlawrev-3343	876	16	abc	abc	PROPN
inlawrev-3343	876	17	,	,	PUNCT
inlawrev-3343	876	18	inc	inc	PROPN
inlawrev-3343	876	19	.	.	PROPN
inlawrev-3343	876	20	in	in	ADP
inlawrev-3343	876	21	coonley	coonley	PROPN
inlawrev-3343	876	22	,	,	PUNCT
inlawrev-3343	876	23	the	the	DET
inlawrev-3343	876	24	court	court	NOUN
inlawrev-3343	876	25	made	make	VERB
inlawrev-3343	876	26	an	an	DET
inlawrev-3343	876	27	explicit	explicit	ADJ
inlawrev-3343	876	28	finding	finding	NOUN
inlawrev-3343	876	29	that	that	SCONJ
inlawrev-3343	876	30	the	the	DET
inlawrev-3343	876	31	insurance	insurance	NOUN
inlawrev-3343	876	32	policy	policy	NOUN
inlawrev-3343	876	33	claimant	claimant	NOUN
inlawrev-3343	876	34	was	be	AUX
inlawrev-3343	876	35	not	not	PART
inlawrev-3343	876	36	an	an	DET
inlawrev-3343	876	37	employee	employee	NOUN
inlawrev-3343	876	38	under	under	ADP
inlawrev-3343	876	39	common	common	ADJ
inlawrev-3343	876	40	law	law	NOUN
inlawrev-3343	876	41	standards	standard	NOUN
inlawrev-3343	876	42	,	,	PUNCT
inlawrev-3343	876	43	and	and	CCONJ
inlawrev-3343	876	44	therefore	therefore	ADV
inlawrev-3343	876	45	was	be	AUX
inlawrev-3343	876	46	not	not	PART
inlawrev-3343	876	47	eligible	eligible	ADJ
inlawrev-3343	876	48	for	for	ADP
inlawrev-3343	876	49	life	life	NOUN
inlawrev-3343	876	50	insurance	insurance	NOUN
inlawrev-3343	876	51	benefits	benefit	NOUN
inlawrev-3343	876	52	.	.	PUNCT
inlawrev-3343	877	1	'	'	PUNCT
inlawrev-3343	877	2	^^	^^	PUNCT
inlawrev-3343	877	3	the	the	DET
inlawrev-3343	877	4	capital	capital	NOUN
inlawrev-3343	877	5	cities	city	NOUN
inlawrev-3343	877	6	/	/	SYM
inlawrev-3343	877	7	abc	abc	PROPN
inlawrev-3343	877	8	,	,	PUNCT
inlawrev-3343	877	9	inc	inc	PROPN
inlawrev-3343	877	10	.	.	PROPN
inlawrev-3343	877	11	court	court	PROPN
inlawrev-3343	877	12	reached	reach	VERB
inlawrev-3343	877	13	the	the	DET
inlawrev-3343	877	14	same	same	ADJ
inlawrev-3343	877	15	result	result	NOUN
inlawrev-3343	877	16	,	,	PUNCT
inlawrev-3343	877	17	but	but	CCONJ
inlawrev-3343	877	18	emphasized	emphasize	VERB
inlawrev-3343	877	19	the	the	DET
inlawrev-3343	877	20	newspaper	newspaper	NOUN
inlawrev-3343	877	21	carriers	carrier	NOUN
inlawrev-3343	877	22	'	'	PART
inlawrev-3343	877	23	agreement	agreement	NOUN
inlawrev-3343	877	24	not	not	PART
inlawrev-3343	877	25	to	to	PART
inlawrev-3343	877	26	be	be	AUX
inlawrev-3343	877	27	eligible	eligible	ADJ
inlawrev-3343	877	28	for	for	ADP
inlawrev-3343	877	29	benefits	benefit	NOUN
inlawrev-3343	877	30	along	along	ADP
inlawrev-3343	877	31	with	with	ADP
inlawrev-3343	877	32	the	the	DET
inlawrev-3343	877	33	eligibility	eligibility	NOUN
inlawrev-3343	877	34	criteria	criterion	NOUN
inlawrev-3343	877	35	contained	contain	VERB
inlawrev-3343	877	36	in	in	ADP
inlawrev-3343	877	37	the	the	DET
inlawrev-3343	877	38	governing	govern	VERB
inlawrev-3343	877	39	plan	plan	NOUN
inlawrev-3343	877	40	documents	document	NOUN
inlawrev-3343	877	41	.	.	PUNCT
inlawrev-3343	878	1	'^^	'^^	PRON
inlawrev-3343	878	2	finally	finally	ADV
inlawrev-3343	878	3	,	,	PUNCT
inlawrev-3343	878	4	the	the	DET
inlawrev-3343	878	5	trombetta	trombetta	PROPN
inlawrev-3343	878	6	court	court	PROPN
inlawrev-3343	878	7	found	find	VERB
inlawrev-3343	878	8	support	support	NOUN
inlawrev-3343	878	9	for	for	ADP
inlawrev-3343	878	10	the	the	DET
inlawrev-3343	878	11	denial	denial	NOUN
inlawrev-3343	878	12	of	of	ADP
inlawrev-3343	878	13	benefits	benefit	NOUN
inlawrev-3343	878	14	to	to	ADP
inlawrev-3343	878	15	the	the	DET
inlawrev-3343	878	16	plaintiffs	plaintiff	NOUN
inlawrev-3343	878	17	in	in	ADP
inlawrev-3343	878	18	the	the	DET
inlawrev-3343	878	19	factual	factual	ADJ
inlawrev-3343	878	20	conclusion	conclusion	NOUN
inlawrev-3343	878	21	that	that	SCONJ
inlawrev-3343	878	22	the	the	DET
inlawrev-3343	878	23	claimants	claimant	NOUN
inlawrev-3343	878	24	were	be	AUX
inlawrev-3343	878	25	not	not	PART
inlawrev-3343	878	26	common	common	ADJ
inlawrev-3343	878	27	law	law	NOUN
inlawrev-3343	878	28	employees	employee	NOUN
inlawrev-3343	878	29	,	,	PUNCT
inlawrev-3343	878	30	as	as	ADV
inlawrev-3343	878	31	well	well	ADV
inlawrev-3343	878	32	as	as	ADP
inlawrev-3343	878	33	their	their	PRON
inlawrev-3343	878	34	admission	admission	NOUN
inlawrev-3343	878	35	of	of	ADP
inlawrev-3343	878	36	independent	independent	ADJ
inlawrev-3343	878	37	contractor	contractor	NOUN
inlawrev-3343	878	38	status	status	NOUN
inlawrev-3343	878	39	on	on	ADP
inlawrev-3343	878	40	the	the	DET
inlawrev-3343	878	41	employment	employment	NOUN
inlawrev-3343	878	42	contracts	contract	NOUN
inlawrev-3343	878	43	they	they	PRON
inlawrev-3343	878	44	signed	sign	VERB
inlawrev-3343	878	45	.	.	PUNCT
inlawrev-3343	879	1	'	'	PUNCT
inlawrev-3343	879	2	^^	^^	PUNCT
inlawrev-3343	879	3	to	to	PART
inlawrev-3343	879	4	successftilly	successftilly	ADV
inlawrev-3343	879	5	resist	resist	VERB
inlawrev-3343	879	6	contingent	contingent	ADJ
inlawrev-3343	879	7	employee	employee	NOUN
inlawrev-3343	879	8	benefit	benefit	NOUN
inlawrev-3343	879	9	claims	claim	NOUN
inlawrev-3343	879	10	on	on	ADP
inlawrev-3343	879	11	contract	contract	NOUN
inlawrev-3343	879	12	-	-	PUNCT
inlawrev-3343	879	13	based	base	VERB
inlawrev-3343	879	14	principles	principle	NOUN
inlawrev-3343	879	15	,	,	PUNCT
inlawrev-3343	879	16	it	it	PRON
inlawrev-3343	879	17	is	be	AUX
inlawrev-3343	879	18	necessary	necessary	ADJ
inlawrev-3343	879	19	for	for	SCONJ
inlawrev-3343	879	20	the	the	DET
inlawrev-3343	879	21	governing	govern	VERB
inlawrev-3343	879	22	plan	plan	NOUN
inlawrev-3343	879	23	document	document	NOUN
inlawrev-3343	879	24	to	to	PART
inlawrev-3343	879	25	be	be	AUX
inlawrev-3343	879	26	as	as	ADV
inlawrev-3343	879	27	clear	clear	ADJ
inlawrev-3343	879	28	and	and	CCONJ
inlawrev-3343	879	29	precise	precise	ADJ
inlawrev-3343	879	30	as	as	ADP
inlawrev-3343	879	31	possible	possible	ADJ
inlawrev-3343	879	32	in	in	ADP
inlawrev-3343	879	33	defining	define	VERB
inlawrev-3343	879	34	eligible	eligible	ADJ
inlawrev-3343	879	35	participants	participant	NOUN
inlawrev-3343	879	36	as	as	ADV
inlawrev-3343	879	37	well	well	ADV
inlawrev-3343	879	38	as	as	ADP
inlawrev-3343	879	39	those	those	PRON
inlawrev-3343	879	40	who	who	PRON
inlawrev-3343	879	41	are	be	AUX
inlawrev-3343	879	42	excluded	exclude	VERB
inlawrev-3343	879	43	.	.	PUNCT
inlawrev-3343	880	1	it	it	PRON
inlawrev-3343	880	2	is	be	AUX
inlawrev-3343	880	3	true	true	ADJ
inlawrev-3343	880	4	that	that	SCONJ
inlawrev-3343	880	5	as	as	ADP
inlawrev-3343	880	6	a	a	DET
inlawrev-3343	880	7	result	result	NOUN
inlawrev-3343	880	8	of	of	ADP
inlawrev-3343	880	9	the	the	DET
inlawrev-3343	880	10	complexity	complexity	NOUN
inlawrev-3343	880	11	of	of	ADP
inlawrev-3343	880	12	microsoft	microsoft	PROPN
inlawrev-3343	880	13	's	's	PART
inlawrev-3343	880	14	employment	employment	NOUN
inlawrev-3343	880	15	structure	structure	NOUN
inlawrev-3343	880	16	,	,	PUNCT
inlawrev-3343	880	17	the	the	DET
inlawrev-3343	880	18	ninth	ninth	ADJ
inlawrev-3343	880	19	circuit	circuit	NOUN
inlawrev-3343	880	20	panel	panel	NOUN
inlawrev-3343	880	21	was	be	AUX
inlawrev-3343	880	22	able	able	ADJ
inlawrev-3343	880	23	to	to	PART
inlawrev-3343	880	24	find	find	VERB
inlawrev-3343	880	25	that	that	SCONJ
inlawrev-3343	880	26	microsoft	microsoft	PROPN
inlawrev-3343	880	27	intended	intend	VERB
inlawrev-3343	880	28	to	to	ADP
inlawrev-3343	880	29	164	164	NUM
inlawrev-3343	880	30	.	.	PUNCT
inlawrev-3343	881	1	see	see	VERB
inlawrev-3343	881	2	notes	note	NOUN
inlawrev-3343	881	3	79	79	NUM
inlawrev-3343	881	4	-	-	SYM
inlawrev-3343	881	5	123	123	NUM
inlawrev-3343	881	6	and	and	CCONJ
inlawrev-3343	881	7	accompanying	accompany	VERB
inlawrev-3343	881	8	text	text	NOUN
inlawrev-3343	881	9	165	165	NUM
inlawrev-3343	881	10	.	.	PUNCT
inlawrev-3343	882	1	microsoft	microsoft	PROPN
inlawrev-3343	882	2	corp	corp	PROPN
inlawrev-3343	882	3	.	.	PROPN
inlawrev-3343	883	1	i	i	PRON
inlawrev-3343	883	2	,	,	PUNCT
inlawrev-3343	883	3	97	97	NUM
inlawrev-3343	883	4	f.3d	f.3d	NUM
inlawrev-3343	883	5	1	1	NUM
inlawrev-3343	883	6	187	187	NUM
inlawrev-3343	883	7	,	,	PUNCT
inlawrev-3343	883	8	1	1	NUM
inlawrev-3343	883	9	196	196	NUM
inlawrev-3343	883	10	(	(	PUNCT
inlawrev-3343	883	11	9th	9th	ADJ
inlawrev-3343	883	12	cir	cir	NOUN
inlawrev-3343	883	13	.	.	PUNCT
inlawrev-3343	883	14	1996	1996	NUM
inlawrev-3343	883	15	)	)	PUNCT
inlawrev-3343	883	16	.	.	PUNCT
inlawrev-3343	884	1	166	166	NUM
inlawrev-3343	884	2	.	.	PUNCT
inlawrev-3343	885	1	microsoft	microsoft	PROPN
inlawrev-3343	885	2	corp	corp	PROPN
inlawrev-3343	885	3	.	.	PROPN
inlawrev-3343	885	4	ii	ii	PROPN
inlawrev-3343	885	5	,	,	PUNCT
inlawrev-3343	885	6	120	120	NUM
inlawrev-3343	885	7	f.3d	f.3d	NUM
inlawrev-3343	885	8	1006	1006	NUM
inlawrev-3343	885	9	,	,	PUNCT
inlawrev-3343	885	10	1014	1014	NUM
inlawrev-3343	885	11	(	(	PUNCT
inlawrev-3343	885	12	9th	9th	ADJ
inlawrev-3343	885	13	cir	cir	NOUN
inlawrev-3343	885	14	.	.	PUNCT
inlawrev-3343	885	15	1997	1997	NUM
inlawrev-3343	885	16	)	)	PUNCT
inlawrev-3343	885	17	(	(	PUNCT
inlawrev-3343	885	18	en	en	X
inlawrev-3343	885	19	banc	banc	PROPN
inlawrev-3343	885	20	)	)	PUNCT
inlawrev-3343	885	21	.	.	PUNCT
inlawrev-3343	886	1	in	in	ADP
inlawrev-3343	886	2	contrast	contrast	NOUN
inlawrev-3343	886	3	,	,	PUNCT
inlawrev-3343	886	4	the	the	DET
inlawrev-3343	886	5	panel	panel	NOUN
inlawrev-3343	886	6	ruling	rule	VERB
inlawrev-3343	886	7	as	as	ADV
inlawrev-3343	886	8	well	well	ADV
inlawrev-3343	886	9	as	as	ADP
inlawrev-3343	886	10	seven	seven	NUM
inlawrev-3343	886	11	members	member	NOUN
inlawrev-3343	886	12	of	of	ADP
inlawrev-3343	886	13	the	the	DET
inlawrev-3343	886	14	en	en	PROPN
inlawrev-3343	886	15	banc	banc	PROPN
inlawrev-3343	886	16	court	court	PROPN
inlawrev-3343	886	17	concluded	conclude	VERB
inlawrev-3343	886	18	that	that	SCONJ
inlawrev-3343	886	19	the	the	DET
inlawrev-3343	886	20	determination	determination	NOUN
inlawrev-3343	886	21	could	could	AUX
inlawrev-3343	886	22	be	be	AUX
inlawrev-3343	886	23	made	make	VERB
inlawrev-3343	886	24	by	by	ADP
inlawrev-3343	886	25	the	the	DET
inlawrev-3343	886	26	court	court	NOUN
inlawrev-3343	886	27	directly	directly	ADV
inlawrev-3343	886	28	because	because	SCONJ
inlawrev-3343	886	29	microsoft	microsoft	PROPN
inlawrev-3343	886	30	's	's	PART
inlawrev-3343	886	31	argument	argument	NOUN
inlawrev-3343	886	32	had	have	AUX
inlawrev-3343	886	33	not	not	PART
inlawrev-3343	886	34	been	be	AUX
inlawrev-3343	886	35	presented	present	VERB
inlawrev-3343	886	36	to	to	ADP
inlawrev-3343	886	37	the	the	DET
inlawrev-3343	886	38	plan	plan	NOUN
inlawrev-3343	886	39	administrator	administrator	NOUN
inlawrev-3343	886	40	when	when	SCONJ
inlawrev-3343	886	41	the	the	DET
inlawrev-3343	886	42	fi	fi	NOUN
inlawrev-3343	886	43	-	-	PUNCT
inlawrev-3343	886	44	eelancers	eelancer	NOUN
inlawrev-3343	886	45	'	'	PART
inlawrev-3343	886	46	claim	claim	NOUN
inlawrev-3343	886	47	was	be	AUX
inlawrev-3343	886	48	first	first	ADV
inlawrev-3343	886	49	heard	hear	VERB
inlawrev-3343	886	50	.	.	PUNCT
inlawrev-3343	887	1	compare	compare	VERB
inlawrev-3343	887	2	microsoft	microsoft	PROPN
inlawrev-3343	887	3	corp	corp	PROPN
inlawrev-3343	887	4	.	.	PROPN
inlawrev-3343	887	5	ii	ii	PROPN
inlawrev-3343	887	6	,	,	PUNCT
inlawrev-3343	887	7	120	120	NUM
inlawrev-3343	887	8	f.3d	f.3d	NUM
inlawrev-3343	887	9	1006	1006	NUM
inlawrev-3343	887	10	(	(	PUNCT
inlawrev-3343	887	11	9th	9th	ADJ
inlawrev-3343	887	12	cir	cir	NOUN
inlawrev-3343	887	13	.	.	PUNCT
inlawrev-3343	887	14	1997	1997	NUM
inlawrev-3343	887	15	)	)	PUNCT
inlawrev-3343	888	1	(	(	PUNCT
inlawrev-3343	888	2	en	en	X
inlawrev-3343	888	3	banc	banc	PROPN
inlawrev-3343	888	4	)	)	PUNCT
inlawrev-3343	888	5	,	,	PUNCT
inlawrev-3343	888	6	with	with	ADP
inlawrev-3343	888	7	i	i	PRON
inlawrev-3343	888	8	d.	d.	PROPN
inlawrev-3343	888	9	at	at	ADP
inlawrev-3343	888	10	1015	1015	NUM
inlawrev-3343	888	11	(	(	PUNCT
inlawrev-3343	888	12	fletcher	fletcher	PROPN
inlawrev-3343	888	13	,	,	PUNCT
inlawrev-3343	888	14	j.	j.	PROPN
inlawrev-3343	888	15	,	,	PUNCT
inlawrev-3343	888	16	concurring	concur	VERB
inlawrev-3343	888	17	in	in	ADP
inlawrev-3343	888	18	part	part	NOUN
inlawrev-3343	888	19	,	,	PUNCT
inlawrev-3343	888	20	dissenting	dissent	VERB
inlawrev-3343	888	21	in	in	ADP
inlawrev-3343	888	22	part	part	NOUN
inlawrev-3343	888	23	)	)	PUNCT
inlawrev-3343	889	1	<	<	X
inlawrev-3343	889	2	3a2(i	3a2(i	PROPN
inlawrev-3343	889	3	microsoft	microsoft	PROPN
inlawrev-3343	889	4	corp	corp	PROPN
inlawrev-3343	889	5	.	.	PROPN
inlawrev-3343	890	1	i	i	PRON
inlawrev-3343	890	2	,	,	PUNCT
inlawrev-3343	890	3	97	97	NUM
inlawrev-3343	890	4	f.3d	f.3d	NUM
inlawrev-3343	890	5	1	1	NUM
inlawrev-3343	890	6	187	187	NUM
inlawrev-3343	890	7	(	(	PUNCT
inlawrev-3343	890	8	9th	9th	ADJ
inlawrev-3343	890	9	cir	cir	NOUN
inlawrev-3343	890	10	.	.	PUNCT
inlawrev-3343	890	11	1996	1996	NUM
inlawrev-3343	890	12	)	)	PUNCT
inlawrev-3343	890	13	.	.	PUNCT
inlawrev-3343	891	1	had	have	AUX
inlawrev-3343	891	2	the	the	DET
inlawrev-3343	891	3	plan	plan	NOUN
inlawrev-3343	891	4	document	document	NOUN
inlawrev-3343	891	5	explicitly	explicitly	ADV
inlawrev-3343	891	6	stated	state	VERB
inlawrev-3343	891	7	that	that	SCONJ
inlawrev-3343	891	8	only	only	ADV
inlawrev-3343	891	9	workers	worker	NOUN
inlawrev-3343	891	10	who	who	PRON
inlawrev-3343	891	11	received	receive	VERB
inlawrev-3343	891	12	their	their	PRON
inlawrev-3343	891	13	compensation	compensation	NOUN
inlawrev-3343	891	14	from	from	ADP
inlawrev-3343	891	15	the	the	DET
inlawrev-3343	891	16	payroll	payroll	NOUN
inlawrev-3343	891	17	department	department	NOUN
inlawrev-3343	891	18	were	be	AUX
inlawrev-3343	891	19	eligible	eligible	ADJ
inlawrev-3343	891	20	for	for	ADP
inlawrev-3343	891	21	benefits	benefit	NOUN
inlawrev-3343	891	22	,	,	PUNCT
inlawrev-3343	891	23	the	the	DET
inlawrev-3343	891	24	analysis	analysis	NOUN
inlawrev-3343	891	25	of	of	ADP
inlawrev-3343	891	26	both	both	CCONJ
inlawrev-3343	891	27	the	the	DET
inlawrev-3343	891	28	panel	panel	NOUN
inlawrev-3343	891	29	and	and	CCONJ
inlawrev-3343	891	30	en	en	PROPN
inlawrev-3343	891	31	banc	banc	PROPN
inlawrev-3343	891	32	opinions	opinion	NOUN
inlawrev-3343	891	33	likely	likely	ADV
inlawrev-3343	891	34	would	would	AUX
inlawrev-3343	891	35	have	have	AUX
inlawrev-3343	891	36	resulted	result	VERB
inlawrev-3343	891	37	in	in	ADP
inlawrev-3343	891	38	a	a	DET
inlawrev-3343	891	39	microsoft	microsoft	PROPN
inlawrev-3343	891	40	victory	victory	NOUN
inlawrev-3343	891	41	.	.	PUNCT
inlawrev-3343	892	1	167	167	NUM
inlawrev-3343	892	2	.	.	X
inlawrev-3343	893	1	956	956	NUM
inlawrev-3343	893	2	f.	f.	PROPN
inlawrev-3343	893	3	supp	supp	PROPN
inlawrev-3343	893	4	.	.	PUNCT
inlawrev-3343	894	1	841	841	NUM
inlawrev-3343	894	2	,	,	PUNCT
inlawrev-3343	894	3	858	858	NUM
inlawrev-3343	894	4	-	-	SYM
inlawrev-3343	894	5	60	60	NUM
inlawrev-3343	894	6	(	(	PUNCT
inlawrev-3343	894	7	n.d	n.d	PROPN
inlawrev-3343	894	8	.	.	PROPN
inlawrev-3343	894	9	iowa	iowa	PROPN
inlawrev-3343	894	10	)	)	PUNCT
inlawrev-3343	894	11	,	,	PUNCT
inlawrev-3343	894	12	ajpd	ajpd	VERB
inlawrev-3343	894	13	,	,	PUNCT
inlawrev-3343	894	14	128	128	NUM
inlawrev-3343	894	15	f.3d	f.3d	NUM
inlawrev-3343	894	16	675	675	NUM
inlawrev-3343	894	17	(	(	PUNCT
inlawrev-3343	894	18	8th	8th	ADJ
inlawrev-3343	894	19	cir	cir	NOUN
inlawrev-3343	894	20	.	.	PUNCT
inlawrev-3343	894	21	1997	1997	NUM
inlawrev-3343	894	22	)	)	PUNCT
inlawrev-3343	894	23	(	(	PUNCT
inlawrev-3343	894	24	per	per	ADP
inlawrev-3343	894	25	curiam	curiam	NOUN
inlawrev-3343	894	26	)	)	PUNCT
inlawrev-3343	894	27	.	.	PUNCT
inlawrev-3343	895	1	168	168	NUM
inlawrev-3343	895	2	.	.	PUNCT
inlawrev-3343	896	1	capital	capital	NOUN
inlawrev-3343	896	2	cities	cities	PROPN
inlawrev-3343	896	3	/	/	SYM
inlawrev-3343	896	4	abc	abc	PROPN
inlawrev-3343	896	5	,	,	PUNCT
inlawrev-3343	896	6	inc	inc	PROPN
inlawrev-3343	896	7	.	.	PROPN
inlawrev-3343	897	1	v.	v.	PROPN
inlawrev-3343	897	2	ratcliff	ratcliff	PROPN
inlawrev-3343	897	3	,	,	PUNCT
inlawrev-3343	897	4	141	141	NUM
inlawrev-3343	897	5	f.3d	f.3d	NUM
inlawrev-3343	897	6	1405	1405	NUM
inlawrev-3343	897	7	,	,	PUNCT
inlawrev-3343	897	8	1412	1412	NUM
inlawrev-3343	897	9	(	(	PUNCT
inlawrev-3343	897	10	10th	10th	ADJ
inlawrev-3343	897	11	cir	cir	NOUN
inlawrev-3343	897	12	.	.	PUNCT
inlawrev-3343	897	13	1998	1998	NUM
inlawrev-3343	897	14	)	)	PUNCT
inlawrev-3343	897	15	.	.	PUNCT
inlawrev-3343	898	1	169	169	NUM
inlawrev-3343	898	2	.	.	PUNCT
inlawrev-3343	898	3	trombetta	trombetta	PROPN
inlawrev-3343	898	4	v.	v.	ADP
inlawrev-3343	898	5	cragin	cragin	PROPN
inlawrev-3343	898	6	fed	fed	PROPN
inlawrev-3343	898	7	.	.	PUNCT
inlawrev-3343	899	1	bank	bank	PROPN
inlawrev-3343	899	2	for	for	ADP
inlawrev-3343	899	3	sav	sav	PROPN
inlawrev-3343	899	4	.	.	PUNCT
inlawrev-3343	900	1	employee	employee	NOUN
inlawrev-3343	900	2	stock	stock	PROPN
inlawrev-3343	900	3	ownership	ownership	NOUN
inlawrev-3343	900	4	plan	plan	NOUN
inlawrev-3343	900	5	,	,	PUNCT
inlawrev-3343	900	6	102	102	NUM
inlawrev-3343	900	7	f.3d	f.3d	NUM
inlawrev-3343	900	8	1435	1435	NUM
inlawrev-3343	900	9	,	,	PUNCT
inlawrev-3343	900	10	1439	1439	NUM
inlawrev-3343	900	11	-	-	SYM
inlawrev-3343	900	12	40	40	NUM
inlawrev-3343	900	13	(	(	PUNCT
inlawrev-3343	900	14	7th	7th	ADJ
inlawrev-3343	900	15	cir	cir	NOUN
inlawrev-3343	900	16	.	.	PUNCT
inlawrev-3343	900	17	1996	1996	NUM
inlawrev-3343	900	18	)	)	PUNCT
inlawrev-3343	900	19	.	.	PUNCT
inlawrev-3343	901	1	1	1	NUM
inlawrev-3343	901	2	999	999	NUM
inlawrev-3343	901	3	]	]	PUNCT
inlawrev-3343	901	4	employee	employee	NOUN
inlawrev-3343	901	5	benefits	benefit	NOUN
inlawrev-3343	901	6	problem	problem	NOUN
inlawrev-3343	901	7	33	33	NUM
inlawrev-3343	901	8	1	1	NUM
inlawrev-3343	901	9	include	include	VERB
inlawrev-3343	901	10	all	all	DET
inlawrev-3343	901	11	common	common	ADJ
inlawrev-3343	901	12	law	law	NOUN
inlawrev-3343	901	13	employees	employee	NOUN
inlawrev-3343	901	14	paid	pay	VERB
inlawrev-3343	901	15	from	from	ADP
inlawrev-3343	901	16	u.s	u.s	PROPN
inlawrev-3343	901	17	.	.	PROPN
inlawrev-3343	901	18	sources	source	NOUN
inlawrev-3343	901	19	.	.	PUNCT
inlawrev-3343	902	1	this	this	DET
inlawrev-3343	902	2	intent	intent	NOUN
inlawrev-3343	902	3	overrode	overrode	NOUN
inlawrev-3343	902	4	an	an	DET
inlawrev-3343	902	5	apparently	apparently	ADV
inlawrev-3343	902	6	conflicting	conflicting	ADJ
inlawrev-3343	902	7	intent	intent	NOUN
inlawrev-3343	902	8	reflected	reflect	VERB
inlawrev-3343	902	9	in	in	ADP
inlawrev-3343	902	10	the	the	DET
inlawrev-3343	902	11	documents	document	NOUN
inlawrev-3343	902	12	signed	sign	VERB
inlawrev-3343	902	13	by	by	ADP
inlawrev-3343	902	14	the	the	DET
inlawrev-3343	902	15	employees	employee	NOUN
inlawrev-3343	902	16	upon	upon	SCONJ
inlawrev-3343	902	17	hiring	hire	VERB
inlawrev-3343	902	18	.	.	PUNCT
inlawrev-3343	903	1	^^^	^^^	PUNCT
inlawrev-3343	904	1	but	but	CCONJ
inlawrev-3343	904	2	as	as	SCONJ
inlawrev-3343	904	3	the	the	DET
inlawrev-3343	904	4	ninth	ninth	ADJ
inlawrev-3343	904	5	circuit	circuit	NOUN
inlawrev-3343	904	6	panel	panel	NOUN
inlawrev-3343	904	7	recognized	recognize	VERB
inlawrev-3343	904	8	,	,	PUNCT
inlawrev-3343	904	9	more	more	ADV
inlawrev-3343	904	10	careful	careful	ADJ
inlawrev-3343	904	11	drafting	drafting	NOUN
inlawrev-3343	904	12	could	could	AUX
inlawrev-3343	904	13	have	have	AUX
inlawrev-3343	904	14	achieved	achieve	VERB
inlawrev-3343	904	15	the	the	DET
inlawrev-3343	904	16	very	very	ADJ
inlawrev-3343	904	17	result	result	NOUN
inlawrev-3343	904	18	microsoft	microsoft	PROPN
inlawrev-3343	904	19	intended.^^	intended.^^	NOUN
inlawrev-3343	904	20	'	'	PUNCT
inlawrev-3343	904	21	more	more	ADV
inlawrev-3343	904	22	specifically	specifically	ADV
inlawrev-3343	904	23	,	,	PUNCT
inlawrev-3343	904	24	if	if	SCONJ
inlawrev-3343	904	25	microsoft	microsoft	PROPN
inlawrev-3343	904	26	had	have	AUX
inlawrev-3343	904	27	chosen	choose	VERB
inlawrev-3343	904	28	to	to	PART
inlawrev-3343	904	29	employ	employ	VERB
inlawrev-3343	904	30	a	a	DET
inlawrev-3343	904	31	leased	lease	VERB
inlawrev-3343	904	32	work	work	NOUN
inlawrev-3343	904	33	force	force	NOUN
inlawrev-3343	904	34	and	and	CCONJ
inlawrev-3343	904	35	had	have	AUX
inlawrev-3343	904	36	amended	amend	VERB
inlawrev-3343	904	37	the	the	DET
inlawrev-3343	904	38	plan	plan	NOUN
inlawrev-3343	904	39	document	document	NOUN
inlawrev-3343	904	40	to	to	PART
inlawrev-3343	904	41	exclude	exclude	VERB
inlawrev-3343	904	42	leased	lease	VERB
inlawrev-3343	904	43	workers	worker	NOUN
inlawrev-3343	904	44	,	,	PUNCT
inlawrev-3343	904	45	it	it	PRON
inlawrev-3343	904	46	could	could	AUX
inlawrev-3343	904	47	very	very	ADV
inlawrev-3343	904	48	well	well	ADV
inlawrev-3343	904	49	have	have	AUX
inlawrev-3343	904	50	been	be	AUX
inlawrev-3343	904	51	as	as	ADV
inlawrev-3343	904	52	successftil	successftil	NOUN
inlawrev-3343	904	53	as	as	ADP
inlawrev-3343	904	54	dupont	dupont	NOUN
inlawrev-3343	904	55	and	and	CCONJ
inlawrev-3343	904	56	exxon	exxon	PROPN
inlawrev-3343	904	57	in	in	ADP
inlawrev-3343	904	58	resisting	resist	VERB
inlawrev-3343	904	59	benefit	benefit	NOUN
inlawrev-3343	904	60	claims	claim	NOUN
inlawrev-3343	904	61	by	by	ADP
inlawrev-3343	904	62	contingent	contingent	ADJ
inlawrev-3343	904	63	employees	employee	NOUN
inlawrev-3343	904	64	.	.	PUNCT
inlawrev-3343	905	1	'	'	PUNCT
inlawrev-3343	905	2	^^	^^	PUNCT
inlawrev-3343	905	3	nevertheless	nevertheless	ADV
inlawrev-3343	905	4	,	,	PUNCT
inlawrev-3343	905	5	the	the	DET
inlawrev-3343	905	6	microsoft	microsoft	PROPN
inlawrev-3343	905	7	ruling	ruling	NOUN
inlawrev-3343	905	8	also	also	ADV
inlawrev-3343	905	9	illustrates	illustrate	VERB
inlawrev-3343	905	10	that	that	SCONJ
inlawrev-3343	905	11	,	,	PUNCT
inlawrev-3343	905	12	in	in	ADP
inlawrev-3343	905	13	some	some	DET
inlawrev-3343	905	14	circumstances	circumstance	NOUN
inlawrev-3343	905	15	,	,	PUNCT
inlawrev-3343	905	16	achieving	achieve	VERB
inlawrev-3343	905	17	the	the	DET
inlawrev-3343	905	18	desired	desire	VERB
inlawrev-3343	905	19	result	result	NOUN
inlawrev-3343	905	20	of	of	ADP
inlawrev-3343	905	21	excluding	exclude	VERB
inlawrev-3343	905	22	contingent	contingent	NOUN
inlawrev-3343	905	23	employees	employee	NOUN
inlawrev-3343	905	24	may	may	AUX
inlawrev-3343	905	25	produce	produce	VERB
inlawrev-3343	905	26	other	other	ADJ
inlawrev-3343	905	27	difficulties	difficulty	NOUN
inlawrev-3343	905	28	.	.	PUNCT
inlawrev-3343	906	1	in	in	ADP
inlawrev-3343	906	2	the	the	DET
inlawrev-3343	906	3	portion	portion	NOUN
inlawrev-3343	906	4	of	of	ADP
inlawrev-3343	906	5	the	the	DET
inlawrev-3343	906	6	opinion	opinion	NOUN
inlawrev-3343	906	7	dealing	deal	VERB
inlawrev-3343	906	8	with	with	ADP
inlawrev-3343	906	9	the	the	DET
inlawrev-3343	906	10	microsoft	microsoft	PROPN
inlawrev-3343	906	11	stock	stock	PROPN
inlawrev-3343	906	12	option	option	NOUN
inlawrev-3343	906	13	plan	plan	NOUN
inlawrev-3343	906	14	,	,	PUNCT
inlawrev-3343	906	15	the	the	DET
inlawrev-3343	906	16	court	court	NOUN
inlawrev-3343	906	17	noted	note	VERB
inlawrev-3343	906	18	that	that	SCONJ
inlawrev-3343	906	19	the	the	DET
inlawrev-3343	906	20	plan	plan	NOUN
inlawrev-3343	906	21	itself	itself	PRON
inlawrev-3343	906	22	included	include	VERB
inlawrev-3343	906	23	an	an	DET
inlawrev-3343	906	24	objective	objective	NOUN
inlawrev-3343	906	25	of	of	ADP
inlawrev-3343	906	26	obtaining	obtain	VERB
inlawrev-3343	906	27	tax	tax	NOUN
inlawrev-3343	906	28	qualified	qualified	ADJ
inlawrev-3343	906	29	status	status	NOUN
inlawrev-3343	906	30	which	which	PRON
inlawrev-3343	906	31	,	,	PUNCT
inlawrev-3343	906	32	in	in	ADP
inlawrev-3343	906	33	turn	turn	NOUN
inlawrev-3343	906	34	,	,	PUNCT
inlawrev-3343	906	35	obligated	obligate	VERB
inlawrev-3343	906	36	the	the	DET
inlawrev-3343	906	37	company	company	NOUN
inlawrev-3343	906	38	to	to	PART
inlawrev-3343	906	39	include	include	VERB
inlawrev-3343	906	40	all	all	DET
inlawrev-3343	906	41	employees	employee	NOUN
inlawrev-3343	906	42	.	.	PUNCT
inlawrev-3343	907	1	^^^	^^^	ADJ
inlawrev-3343	907	2	redrafting	redrafte	VERB
inlawrev-3343	907	3	the	the	DET
inlawrev-3343	907	4	plan	plan	NOUN
inlawrev-3343	907	5	document	document	NOUN
inlawrev-3343	907	6	could	could	AUX
inlawrev-3343	907	7	enable	enable	VERB
inlawrev-3343	907	8	microsoft	microsoft	PROPN
inlawrev-3343	907	9	to	to	PART
inlawrev-3343	907	10	exclude	exclude	VERB
inlawrev-3343	907	11	the	the	DET
inlawrev-3343	907	12	freelancers	freelancer	NOUN
inlawrev-3343	907	13	from	from	ADP
inlawrev-3343	907	14	the	the	DET
inlawrev-3343	907	15	stock	stock	NOUN
inlawrev-3343	907	16	option	option	NOUN
inlawrev-3343	907	17	plan	plan	NOUN
inlawrev-3343	907	18	.	.	PUNCT
inlawrev-3343	908	1	however	however	ADV
inlawrev-3343	908	2	,	,	PUNCT
inlawrev-3343	908	3	this	this	PRON
inlawrev-3343	908	4	might	might	AUX
inlawrev-3343	908	5	not	not	PART
inlawrev-3343	908	6	be	be	AUX
inlawrev-3343	908	7	an	an	DET
inlawrev-3343	908	8	entirely	entirely	ADV
inlawrev-3343	908	9	satisfactory	satisfactory	ADJ
inlawrev-3343	908	10	result	result	NOUN
inlawrev-3343	908	11	.	.	PUNCT
inlawrev-3343	909	1	if	if	SCONJ
inlawrev-3343	909	2	microsoft	microsoft	PROPN
inlawrev-3343	909	3	was	be	AUX
inlawrev-3343	909	4	successful	successful	ADJ
inlawrev-3343	909	5	in	in	ADP
inlawrev-3343	909	6	excluding	exclude	VERB
inlawrev-3343	909	7	the	the	DET
inlawrev-3343	909	8	workers	worker	NOUN
inlawrev-3343	909	9	in	in	ADP
inlawrev-3343	909	10	question	question	NOUN
inlawrev-3343	909	11	,	,	PUNCT
inlawrev-3343	909	12	it	it	PRON
inlawrev-3343	909	13	might	might	AUX
inlawrev-3343	909	14	find	find	VERB
inlawrev-3343	909	15	itself	itself	PRON
inlawrev-3343	909	16	in	in	ADP
inlawrev-3343	909	17	more	more	ADJ
inlawrev-3343	909	18	trouble	trouble	NOUN
inlawrev-3343	909	19	due	due	ADP
inlawrev-3343	909	20	to	to	ADP
inlawrev-3343	909	21	the	the	DET
inlawrev-3343	909	22	risk	risk	NOUN
inlawrev-3343	909	23	of	of	ADP
inlawrev-3343	909	24	losing	lose	VERB
inlawrev-3343	909	25	the	the	DET
inlawrev-3343	909	26	tax	tax	NOUN
inlawrev-3343	909	27	qualified	qualified	ADJ
inlawrev-3343	909	28	status	status	NOUN
inlawrev-3343	909	29	of	of	ADP
inlawrev-3343	909	30	its	its	PRON
inlawrev-3343	909	31	plan	plan	NOUN
inlawrev-3343	909	32	.	.	PUNCT
inlawrev-3343	910	1	this	this	PRON
inlawrev-3343	910	2	,	,	PUNCT
inlawrev-3343	910	3	in	in	ADP
inlawrev-3343	910	4	turn	turn	NOUN
inlawrev-3343	910	5	,	,	PUNCT
inlawrev-3343	910	6	could	could	AUX
inlawrev-3343	910	7	mean	mean	VERB
inlawrev-3343	910	8	the	the	DET
inlawrev-3343	910	9	loss	loss	NOUN
inlawrev-3343	910	10	of	of	ADP
inlawrev-3343	910	11	tax	tax	NOUN
inlawrev-3343	910	12	deductibility	deductibility	NOUN
inlawrev-3343	910	13	for	for	ADP
inlawrev-3343	910	14	company	company	NOUN
inlawrev-3343	910	15	contributions	contribution	NOUN
inlawrev-3343	910	16	and	and	CCONJ
inlawrev-3343	910	17	earnings	earning	NOUN
inlawrev-3343	910	18	,	,	PUNCT
inlawrev-3343	910	19	coupled	couple	VERB
inlawrev-3343	910	20	with	with	ADP
inlawrev-3343	910	21	the	the	DET
inlawrev-3343	910	22	immediate	immediate	ADJ
inlawrev-3343	910	23	taxability	taxability	NOUN
inlawrev-3343	910	24	of	of	ADP
inlawrev-3343	910	25	benefits	benefit	NOUN
inlawrev-3343	910	26	to	to	ADP
inlawrev-3343	910	27	the	the	DET
inlawrev-3343	910	28	employees	employee	NOUN
inlawrev-3343	910	29	upon	upon	SCONJ
inlawrev-3343	910	30	their	their	PRON
inlawrev-3343	910	31	receipt	receipt	NOUN
inlawrev-3343	910	32	of	of	ADP
inlawrev-3343	910	33	stock	stock	NOUN
inlawrev-3343	910	34	options	option	NOUN
inlawrev-3343	910	35	.	.	PUNCT
inlawrev-3343	911	1	'^	'^	NOUN
inlawrev-3343	911	2	'	'	NOUN
inlawrev-3343	911	3	*	*	NOUN
inlawrev-3343	912	1	it	it	PRON
inlawrev-3343	912	2	is	be	AUX
inlawrev-3343	912	3	likely	likely	ADJ
inlawrev-3343	912	4	that	that	SCONJ
inlawrev-3343	912	5	such	such	ADJ
inlawrev-3343	912	6	benefits	benefit	NOUN
inlawrev-3343	912	7	would	would	AUX
inlawrev-3343	912	8	not	not	PART
inlawrev-3343	912	9	be	be	AUX
inlawrev-3343	912	10	offered	offer	VERB
inlawrev-3343	912	11	without	without	ADP
inlawrev-3343	912	12	a	a	DET
inlawrev-3343	912	13	tax	tax	NOUN
inlawrev-3343	912	14	170	170	NUM
inlawrev-3343	912	15	.	.	PUNCT
inlawrev-3343	913	1	the	the	DET
inlawrev-3343	913	2	panel	panel	NOUN
inlawrev-3343	913	3	observed	observe	VERB
inlawrev-3343	913	4	that	that	SCONJ
inlawrev-3343	913	5	there	there	PRON
inlawrev-3343	913	6	was	be	VERB
inlawrev-3343	913	7	no	no	DET
inlawrev-3343	913	8	evidence	evidence	NOUN
inlawrev-3343	913	9	to	to	PART
inlawrev-3343	913	10	suggest	suggest	VERB
inlawrev-3343	913	11	that	that	SCONJ
inlawrev-3343	913	12	the	the	DET
inlawrev-3343	913	13	company	company	NOUN
inlawrev-3343	913	14	had	have	AUX
inlawrev-3343	913	15	ever	ever	ADV
inlawrev-3343	913	16	denied	deny	VERB
inlawrev-3343	913	17	benefits	benefit	NOUN
inlawrev-3343	913	18	to	to	ADP
inlawrev-3343	913	19	anyone	anyone	PRON
inlawrev-3343	913	20	whom	whom	PRON
inlawrev-3343	913	21	it	it	PRON
inlawrev-3343	913	22	understood	understand	VERB
inlawrev-3343	913	23	to	to	PART
inlawrev-3343	913	24	be	be	AUX
inlawrev-3343	913	25	a	a	DET
inlawrev-3343	913	26	common	common	ADJ
inlawrev-3343	913	27	law	law	NOUN
inlawrev-3343	913	28	employee	employee	NOUN
inlawrev-3343	913	29	.	.	PUNCT
inlawrev-3343	914	1	microsoft	microsoft	PROPN
inlawrev-3343	914	2	corp	corp	PROPN
inlawrev-3343	914	3	.	.	PROPN
inlawrev-3343	915	1	i	i	PRON
inlawrev-3343	915	2	,	,	PUNCT
inlawrev-3343	915	3	97	97	NUM
inlawrev-3343	915	4	f.3d	f.3d	NUM
inlawrev-3343	915	5	at	at	ADP
inlawrev-3343	915	6	1	1	NUM
inlawrev-3343	915	7	195	195	NUM
inlawrev-3343	915	8	.	.	PUNCT
inlawrev-3343	916	1	the	the	DET
inlawrev-3343	916	2	en	en	PROPN
inlawrev-3343	916	3	banc	banc	PROPN
inlawrev-3343	916	4	opinion	opinion	NOUN
inlawrev-3343	916	5	emphasized	emphasize	VERB
inlawrev-3343	916	6	this	this	DET
inlawrev-3343	916	7	point	point	NOUN
inlawrev-3343	916	8	,	,	PUNCT
inlawrev-3343	916	9	viewing	view	VERB
inlawrev-3343	916	10	the	the	DET
inlawrev-3343	916	11	independent	independent	ADJ
inlawrev-3343	916	12	contractor	contractor	NOUN
inlawrev-3343	916	13	agreements	agreement	NOUN
inlawrev-3343	916	14	as	as	ADP
inlawrev-3343	916	15	a	a	DET
inlawrev-3343	916	16	reflection	reflection	NOUN
inlawrev-3343	916	17	of	of	ADP
inlawrev-3343	916	18	the	the	DET
inlawrev-3343	916	19	freelancer	freelancer	NOUN
inlawrev-3343	916	20	's	's	PART
inlawrev-3343	916	21	mistaken	mistaken	ADJ
inlawrev-3343	916	22	belief	belief	NOUN
inlawrev-3343	916	23	that	that	SCONJ
inlawrev-3343	916	24	they	they	PRON
inlawrev-3343	916	25	were	be	AUX
inlawrev-3343	916	26	not	not	PART
inlawrev-3343	916	27	common	common	ADJ
inlawrev-3343	916	28	law	law	NOUN
inlawrev-3343	916	29	employees	employee	NOUN
inlawrev-3343	916	30	.	.	PUNCT
inlawrev-3343	917	1	as	as	ADP
inlawrev-3343	917	2	a	a	DET
inlawrev-3343	917	3	result	result	NOUN
inlawrev-3343	917	4	,	,	PUNCT
inlawrev-3343	917	5	the	the	DET
inlawrev-3343	917	6	agreements	agreement	NOUN
inlawrev-3343	917	7	were	be	AUX
inlawrev-3343	917	8	recast	recast	VERB
inlawrev-3343	917	9	by	by	ADP
inlawrev-3343	917	10	the	the	DET
inlawrev-3343	917	11	court	court	NOUN
inlawrev-3343	917	12	as	as	ADP
inlawrev-3343	917	13	mere	mere	ADJ
inlawrev-3343	917	14	warnings	warning	NOUN
inlawrev-3343	917	15	concerning	concern	VERB
inlawrev-3343	917	16	the	the	DET
inlawrev-3343	917	17	benefit	benefit	NOUN
inlawrev-3343	917	18	implications	implication	NOUN
inlawrev-3343	917	19	//the	//the	DET
inlawrev-3343	917	20	freelancers	freelancer	NOUN
inlawrev-3343	917	21	were	be	AUX
inlawrev-3343	917	22	independent	independent	ADJ
inlawrev-3343	917	23	contractors	contractor	NOUN
inlawrev-3343	917	24	.	.	PUNCT
inlawrev-3343	918	1	microsoft	microsoft	PROPN
inlawrev-3343	918	2	corp	corp	PROPN
inlawrev-3343	918	3	.	.	PROPN
inlawrev-3343	918	4	ii	ii	PROPN
inlawrev-3343	918	5	,	,	PUNCT
inlawrev-3343	918	6	120	120	NUM
inlawrev-3343	918	7	f.3d	f.3d	NUM
inlawrev-3343	918	8	at	at	ADP
inlawrev-3343	918	9	1011	1011	NUM
inlawrev-3343	918	10	-	-	SYM
inlawrev-3343	918	11	12	12	NUM
inlawrev-3343	918	12	.	.	PUNCT
inlawrev-3343	919	1	171	171	NUM
inlawrev-3343	919	2	.	.	PUNCT
inlawrev-3343	920	1	microsoft	microsoft	PROPN
inlawrev-3343	920	2	corp	corp	PROPN
inlawrev-3343	920	3	.	.	PROPN
inlawrev-3343	921	1	i	i	PRON
inlawrev-3343	921	2	,	,	PUNCT
inlawrev-3343	921	3	97	97	NUM
inlawrev-3343	921	4	f.3d	f.3d	NUM
inlawrev-3343	921	5	at	at	ADP
inlawrev-3343	921	6	1	1	NUM
inlawrev-3343	921	7	196	196	NUM
inlawrev-3343	921	8	.	.	PUNCT
inlawrev-3343	922	1	the	the	DET
inlawrev-3343	922	2	en	en	PROPN
inlawrev-3343	922	3	banc	banc	PROPN
inlawrev-3343	922	4	opinion	opinion	NOUN
inlawrev-3343	922	5	did	do	AUX
inlawrev-3343	922	6	not	not	PART
inlawrev-3343	922	7	address	address	VERB
inlawrev-3343	922	8	this	this	DET
inlawrev-3343	922	9	question	question	NOUN
inlawrev-3343	922	10	because	because	SCONJ
inlawrev-3343	922	11	it	it	PRON
inlawrev-3343	922	12	remanded	remand	VERB
inlawrev-3343	922	13	the	the	DET
inlawrev-3343	922	14	issue	issue	NOUN
inlawrev-3343	922	15	of	of	ADP
inlawrev-3343	922	16	the	the	DET
inlawrev-3343	922	17	claimants	claimant	NOUN
inlawrev-3343	922	18	'	'	PART
inlawrev-3343	922	19	benefit	benefit	NOUN
inlawrev-3343	922	20	eligibility	eligibility	NOUN
inlawrev-3343	922	21	back	back	ADV
inlawrev-3343	922	22	to	to	ADP
inlawrev-3343	922	23	the	the	DET
inlawrev-3343	922	24	plan	plan	NOUN
inlawrev-3343	922	25	administrator	administrator	NOUN
inlawrev-3343	922	26	,	,	PUNCT
inlawrev-3343	922	27	but	but	CCONJ
inlawrev-3343	922	28	nothing	nothing	PRON
inlawrev-3343	922	29	in	in	ADP
inlawrev-3343	922	30	the	the	DET
inlawrev-3343	922	31	opinion	opinion	NOUN
inlawrev-3343	922	32	suggests	suggest	VERB
inlawrev-3343	922	33	any	any	DET
inlawrev-3343	922	34	disagreement	disagreement	NOUN
inlawrev-3343	922	35	with	with	ADP
inlawrev-3343	922	36	the	the	DET
inlawrev-3343	922	37	panel	panel	NOUN
inlawrev-3343	922	38	position	position	NOUN
inlawrev-3343	922	39	on	on	ADP
inlawrev-3343	922	40	this	this	DET
inlawrev-3343	922	41	point	point	NOUN
inlawrev-3343	922	42	.	.	PUNCT
inlawrev-3343	923	1	172	172	X
inlawrev-3343	923	2	.	.	PUNCT
inlawrev-3343	924	1	in	in	ADP
inlawrev-3343	924	2	fact	fact	NOUN
inlawrev-3343	924	3	,	,	PUNCT
inlawrev-3343	924	4	microsoft	microsoft	PROPN
inlawrev-3343	924	5	took	take	VERB
inlawrev-3343	924	6	steps	step	NOUN
inlawrev-3343	924	7	to	to	PART
inlawrev-3343	924	8	avoid	avoid	VERB
inlawrev-3343	924	9	future	future	ADJ
inlawrev-3343	924	10	benefit	benefit	NOUN
inlawrev-3343	924	11	eligibility	eligibility	NOUN
inlawrev-3343	924	12	problems	problem	NOUN
inlawrev-3343	924	13	.	.	PUNCT
inlawrev-3343	925	1	as	as	SCONJ
inlawrev-3343	925	2	explained	explain	VERB
inlawrev-3343	925	3	in	in	ADP
inlawrev-3343	925	4	the	the	DET
inlawrev-3343	925	5	panel	panel	NOUN
inlawrev-3343	925	6	ruling	ruling	NOUN
inlawrev-3343	925	7	,	,	PUNCT
inlawrev-3343	925	8	the	the	DET
inlawrev-3343	925	9	company	company	NOUN
inlawrev-3343	925	10	converted	convert	VERB
inlawrev-3343	925	11	its	its	PRON
inlawrev-3343	925	12	freelancers	freelancer	NOUN
inlawrev-3343	925	13	by	by	ADP
inlawrev-3343	925	14	giving	give	VERB
inlawrev-3343	925	15	them	they	PRON
inlawrev-3343	925	16	"	"	PUNCT
inlawrev-3343	925	17	the	the	DET
inlawrev-3343	925	18	option	option	NOUN
inlawrev-3343	925	19	of	of	ADP
inlawrev-3343	925	20	terminating	terminate	VERB
inlawrev-3343	925	21	their	their	PRON
inlawrev-3343	925	22	employment	employment	NOUN
inlawrev-3343	925	23	relationship	relationship	NOUN
inlawrev-3343	925	24	with	with	ADP
inlawrev-3343	925	25	microsoft	microsoft	PROPN
inlawrev-3343	925	26	completely	completely	ADV
inlawrev-3343	925	27	or	or	CCONJ
inlawrev-3343	925	28	continuing	continue	VERB
inlawrev-3343	925	29	to	to	PART
inlawrev-3343	925	30	work	work	VERB
inlawrev-3343	925	31	at	at	ADP
inlawrev-3343	925	32	the	the	DET
inlawrev-3343	925	33	company	company	NOUN
inlawrev-3343	925	34	but	but	CCONJ
inlawrev-3343	925	35	in	in	ADP
inlawrev-3343	925	36	the	the	DET
inlawrev-3343	925	37	capacity	capacity	NOUN
inlawrev-3343	925	38	of	of	ADP
inlawrev-3343	925	39	employees	employee	NOUN
inlawrev-3343	925	40	of	of	ADP
inlawrev-3343	925	41	a	a	DET
inlawrev-3343	925	42	new	new	ADJ
inlawrev-3343	925	43	temporary	temporary	ADJ
inlawrev-3343	925	44	employment	employment	NOUN
inlawrev-3343	925	45	agency	agency	NOUN
inlawrev-3343	925	46	,	,	PUNCT
inlawrev-3343	925	47	which	which	PRON
inlawrev-3343	925	48	would	would	AUX
inlawrev-3343	925	49	provide	provide	VERB
inlawrev-3343	925	50	payroll	payroll	NOUN
inlawrev-3343	925	51	services	service	NOUN
inlawrev-3343	925	52	,	,	PUNCT
inlawrev-3343	925	53	withhold	withhold	VERB
inlawrev-3343	925	54	federal	federal	ADJ
inlawrev-3343	925	55	taxes	taxis	NOUN
inlawrev-3343	925	56	,	,	PUNCT
inlawrev-3343	925	57	and	and	CCONJ
inlawrev-3343	925	58	pay	pay	VERB
inlawrev-3343	925	59	the	the	DET
inlawrev-3343	925	60	employer	employer	NOUN
inlawrev-3343	925	61	's	's	PART
inlawrev-3343	925	62	portion	portion	NOUN
inlawrev-3343	925	63	of	of	ADP
inlawrev-3343	925	64	fica	fica	PROPN
inlawrev-3343	925	65	taxes	taxis	NOUN
inlawrev-3343	925	66	.	.	PUNCT
inlawrev-3343	925	67	"	"	PUNCT
inlawrev-3343	926	1	i	i	PRON
inlawrev-3343	926	2	d.	d.	PROPN
inlawrev-3343	926	3	at	at	ADP
inlawrev-3343	926	4	\i9\.	\i9\.	PROPN
inlawrev-3343	926	5	on	on	ADP
inlawrev-3343	926	6	remand	remand	NOUN
inlawrev-3343	926	7	,	,	PUNCT
inlawrev-3343	926	8	the	the	DET
inlawrev-3343	926	9	district	district	NOUN
inlawrev-3343	926	10	court	court	NOUN
inlawrev-3343	926	11	held	hold	VERB
inlawrev-3343	926	12	that	that	SCONJ
inlawrev-3343	926	13	the	the	DET
inlawrev-3343	926	14	plaintiff	plaintiff	NOUN
inlawrev-3343	926	15	group	group	NOUN
inlawrev-3343	926	16	included	include	VERB
inlawrev-3343	926	17	all	all	DET
inlawrev-3343	926	18	the	the	DET
inlawrev-3343	926	19	converted	converted	ADJ
inlawrev-3343	926	20	workers	worker	NOUN
inlawrev-3343	926	21	who	who	PRON
inlawrev-3343	926	22	met	meet	VERB
inlawrev-3343	926	23	the	the	DET
inlawrev-3343	926	24	standard	standard	NOUN
inlawrev-3343	926	25	for	for	ADP
inlawrev-3343	926	26	classification	classification	NOUN
inlawrev-3343	926	27	as	as	ADP
inlawrev-3343	926	28	a	a	DET
inlawrev-3343	926	29	microsoft	microsoft	PROPN
inlawrev-3343	926	30	common	common	ADJ
inlawrev-3343	926	31	law	law	NOUN
inlawrev-3343	926	32	employee	employee	NOUN
inlawrev-3343	926	33	.	.	PUNCT
inlawrev-3343	927	1	vizcaino	vizcaino	PROPN
inlawrev-3343	927	2	v.	v.	PROPN
inlawrev-3343	927	3	microsoft	microsoft	PROPN
inlawrev-3343	927	4	corp	corp	PROPN
inlawrev-3343	927	5	.	.	PROPN
inlawrev-3343	927	6	,	,	PUNCT
inlawrev-3343	927	7	1998	1998	NUM
inlawrev-3343	927	8	daily	daily	ADJ
inlawrev-3343	927	9	lab	lab	PROPN
inlawrev-3343	927	10	.	.	PUNCT
inlawrev-3343	928	1	rep	rep	PROPN
inlawrev-3343	928	2	.	.	PROPN
inlawrev-3343	928	3	(	(	PUNCT
inlawrev-3343	928	4	bna	bna	PROPN
inlawrev-3343	928	5	)	)	PUNCT
inlawrev-3343	928	6	no	no	NOUN
inlawrev-3343	928	7	.	.	PROPN
inlawrev-3343	928	8	138	138	NUM
inlawrev-3343	928	9	,	,	PUNCT
inlawrev-3343	928	10	at	at	ADP
inlawrev-3343	928	11	ell	ell	PROPN
inlawrev-3343	928	12	(	(	PUNCT
inlawrev-3343	928	13	july	july	PROPN
inlawrev-3343	928	14	20	20	NUM
inlawrev-3343	928	15	,	,	PUNCT
inlawrev-3343	928	16	1998	1998	NUM
inlawrev-3343	928	17	)	)	PUNCT
inlawrev-3343	928	18	.	.	PUNCT
inlawrev-3343	929	1	even	even	ADV
inlawrev-3343	929	2	if	if	SCONJ
inlawrev-3343	929	3	these	these	DET
inlawrev-3343	929	4	individuals	individual	NOUN
inlawrev-3343	929	5	are	be	AUX
inlawrev-3343	929	6	successful	successful	ADJ
inlawrev-3343	929	7	in	in	ADP
inlawrev-3343	929	8	the	the	DET
inlawrev-3343	929	9	litigation	litigation	NOUN
inlawrev-3343	929	10	,	,	PUNCT
inlawrev-3343	929	11	however	however	ADV
inlawrev-3343	929	12	,	,	PUNCT
inlawrev-3343	929	13	the	the	DET
inlawrev-3343	929	14	precedent	precedent	NOUN
inlawrev-3343	929	15	would	would	AUX
inlawrev-3343	929	16	not	not	PART
inlawrev-3343	929	17	apply	apply	VERB
inlawrev-3343	929	18	to	to	ADP
inlawrev-3343	929	19	other	other	ADJ
inlawrev-3343	929	20	benefit	benefit	NOUN
inlawrev-3343	929	21	plans	plan	NOUN
inlawrev-3343	929	22	which	which	PRON
inlawrev-3343	929	23	specifically	specifically	ADV
inlawrev-3343	929	24	exclude	exclude	VERB
inlawrev-3343	929	25	leased	lease	VERB
inlawrev-3343	929	26	workers	worker	NOUN
inlawrev-3343	929	27	.	.	PUNCT
inlawrev-3343	930	1	173	173	NUM
inlawrev-3343	930	2	.	.	PUNCT
inlawrev-3343	931	1	microsoft	microsoft	PROPN
inlawrev-3343	931	2	corp	corp	PROPN
inlawrev-3343	931	3	.	.	PROPN
inlawrev-3343	932	1	i	i	PRON
inlawrev-3343	932	2	,	,	PUNCT
inlawrev-3343	932	3	97	97	NUM
inlawrev-3343	932	4	f.3d	f.3d	NUM
inlawrev-3343	932	5	at	at	ADP
inlawrev-3343	932	6	1	1	NUM
inlawrev-3343	932	7	197	197	NUM
inlawrev-3343	932	8	;	;	PUNCT
inlawrev-3343	932	9	microsoft	microsoft	PROPN
inlawrev-3343	932	10	corp	corp	PROPN
inlawrev-3343	932	11	.	.	PROPN
inlawrev-3343	932	12	ii	ii	PROPN
inlawrev-3343	932	13	,	,	PUNCT
inlawrev-3343	932	14	120	120	NUM
inlawrev-3343	932	15	f.3d	f.3d	NUM
inlawrev-3343	932	16	at	at	ADP
inlawrev-3343	932	17	1014	1014	NUM
inlawrev-3343	932	18	-	-	SYM
inlawrev-3343	932	19	15	15	NUM
inlawrev-3343	932	20	.	.	NOUN
inlawrev-3343	932	21	1	1	NUM
inlawrev-3343	932	22	74	74	NUM
inlawrev-3343	932	23	.	.	PUNCT
inlawrev-3343	933	1	depending	depend	VERB
inlawrev-3343	933	2	upon	upon	SCONJ
inlawrev-3343	933	3	the	the	DET
inlawrev-3343	933	4	type	type	NOUN
inlawrev-3343	933	5	of	of	ADP
inlawrev-3343	933	6	benefit	benefit	NOUN
inlawrev-3343	933	7	plan	plan	NOUN
inlawrev-3343	933	8	at	at	ADP
inlawrev-3343	933	9	issue	issue	NOUN
inlawrev-3343	933	10	,	,	PUNCT
inlawrev-3343	933	11	tax	tax	NOUN
inlawrev-3343	933	12	advantages	advantage	NOUN
inlawrev-3343	933	13	can	can	AUX
inlawrev-3343	933	14	include	include	VERB
inlawrev-3343	933	15	tax	tax	NOUN
inlawrev-3343	933	16	deferment	deferment	NOUN
inlawrev-3343	933	17	on	on	ADP
inlawrev-3343	933	18	the	the	DET
inlawrev-3343	933	19	benefit	benefit	NOUN
inlawrev-3343	933	20	until	until	SCONJ
inlawrev-3343	933	21	received	receive	VERB
inlawrev-3343	933	22	by	by	ADP
inlawrev-3343	933	23	the	the	DET
inlawrev-3343	933	24	beneficiary	beneficiary	NOUN
inlawrev-3343	933	25	(	(	PUNCT
inlawrev-3343	933	26	a	a	DET
inlawrev-3343	933	27	major	major	ADJ
inlawrev-3343	933	28	consideration	consideration	NOUN
inlawrev-3343	933	29	in	in	ADP
inlawrev-3343	933	30	deferred	deferred	ADJ
inlawrev-3343	933	31	salary	salary	NOUN
inlawrev-3343	933	32	plans	plan	NOUN
inlawrev-3343	933	33	)	)	PUNCT
inlawrev-3343	933	34	,	,	PUNCT
inlawrev-3343	933	35	i.r.c	i.r.c	NOUN
inlawrev-3343	933	36	.	.	PUNCT
inlawrev-3343	934	1	§	§	PROPN
inlawrev-3343	934	2	402	402	NUM
inlawrev-3343	934	3	(	(	PUNCT
inlawrev-3343	934	4	1994	1994	NUM
inlawrev-3343	934	5	&	&	CCONJ
inlawrev-3343	934	6	supp	supp	PROPN
inlawrev-3343	934	7	.	.	PUNCT
inlawrev-3343	935	1	ii	ii	PROPN
inlawrev-3343	935	2	1996	1996	NUM
inlawrev-3343	935	3	)	)	PUNCT
inlawrev-3343	935	4	,	,	PUNCT
inlawrev-3343	935	5	amended	amend	VERB
inlawrev-3343	935	6	by	by	ADP
inlawrev-3343	935	7	i.r.c	i.r.c	NOUN
inlawrev-3343	935	8	.	.	PUNCT
inlawrev-3343	936	1	§	§	PROPN
inlawrev-3343	936	2	402	402	NUM
inlawrev-3343	936	3	(	(	PUNCT
inlawrev-3343	936	4	west	west	NOUN
inlawrev-3343	936	5	supp	supp	PROPN
inlawrev-3343	936	6	.	.	PUNCT
inlawrev-3343	937	1	1998	1998	NUM
inlawrev-3343	937	2	)	)	PUNCT
inlawrev-3343	937	3	;	;	PUNCT
inlawrev-3343	938	1	332	332	NUM
inlawrev-3343	938	2	indiana	indiana	PROPN
inlawrev-3343	938	3	law	law	PROPN
inlawrev-3343	938	4	review	review	NOUN
inlawrev-3343	938	5	[	[	X
inlawrev-3343	938	6	vol	vol	NOUN
inlawrev-3343	938	7	.	.	PUNCT
inlawrev-3343	938	8	32:301	32:301	NUM
inlawrev-3343	938	9	preference	preference	NOUN
inlawrev-3343	938	10	.	.	PUNCT
inlawrev-3343	939	1	the	the	DET
inlawrev-3343	939	2	tax	tax	NOUN
inlawrev-3343	939	3	code	code	NOUN
inlawrev-3343	939	4	requires	require	VERB
inlawrev-3343	939	5	that	that	SCONJ
inlawrev-3343	939	6	particular	particular	ADJ
inlawrev-3343	939	7	individuals	individual	NOUN
inlawrev-3343	939	8	must	must	AUX
inlawrev-3343	939	9	be	be	AUX
inlawrev-3343	939	10	included	include	VERB
inlawrev-3343	939	11	in	in	ADP
inlawrev-3343	939	12	a	a	DET
inlawrev-3343	939	13	benefit	benefit	NOUN
inlawrev-3343	939	14	plan	plan	NOUN
inlawrev-3343	939	15	in	in	ADP
inlawrev-3343	939	16	order	order	NOUN
inlawrev-3343	939	17	to	to	PART
inlawrev-3343	939	18	receive	receive	VERB
inlawrev-3343	939	19	favorable	favorable	ADJ
inlawrev-3343	939	20	tax	tax	NOUN
inlawrev-3343	939	21	treatment	treatment	NOUN
inlawrev-3343	939	22	as	as	ADP
inlawrev-3343	939	23	a	a	DET
inlawrev-3343	939	24	way	way	NOUN
inlawrev-3343	939	25	of	of	ADP
inlawrev-3343	939	26	pressuring	pressure	VERB
inlawrev-3343	939	27	the	the	DET
inlawrev-3343	939	28	employer	employer	NOUN
inlawrev-3343	939	29	toward	toward	ADP
inlawrev-3343	939	30	mandatory	mandatory	ADJ
inlawrev-3343	939	31	benefit	benefit	NOUN
inlawrev-3343	939	32	program	program	NOUN
inlawrev-3343	939	33	participation	participation	NOUN
inlawrev-3343	939	34	,	,	PUNCT
inlawrev-3343	939	35	albeit	albeit	SCONJ
inlawrev-3343	939	36	in	in	ADP
inlawrev-3343	939	37	an	an	DET
inlawrev-3343	939	38	indirect	indirect	ADJ
inlawrev-3343	939	39	fashion	fashion	NOUN
inlawrev-3343	939	40	.	.	PUNCT
inlawrev-3343	940	1	'	'	PUNCT
inlawrev-3343	940	2	^^	^^	PUNCT
inlawrev-3343	940	3	however	however	ADV
inlawrev-3343	940	4	,	,	PUNCT
inlawrev-3343	940	5	while	while	SCONJ
inlawrev-3343	940	6	most	most	ADJ
inlawrev-3343	940	7	court	court	NOUN
inlawrev-3343	940	8	decisions	decision	NOUN
inlawrev-3343	940	9	see	see	VERB
inlawrev-3343	940	10	the	the	DET
inlawrev-3343	940	11	tax	tax	NOUN
inlawrev-3343	940	12	code	code	NOUN
inlawrev-3343	940	13	as	as	ADP
inlawrev-3343	940	14	simply	simply	ADV
inlawrev-3343	940	15	regulating	regulate	VERB
inlawrev-3343	940	16	the	the	DET
inlawrev-3343	940	17	tax	tax	NOUN
inlawrev-3343	940	18	consequences	consequence	NOUN
inlawrev-3343	940	19	of	of	ADP
inlawrev-3343	940	20	the	the	DET
inlawrev-3343	940	21	employer	employer	NOUN
inlawrev-3343	940	22	's	's	PART
inlawrev-3343	940	23	benefit	benefit	NOUN
inlawrev-3343	940	24	plan	plan	NOUN
inlawrev-3343	940	25	without	without	ADP
inlawrev-3343	940	26	creating	create	VERB
inlawrev-3343	940	27	a	a	DET
inlawrev-3343	940	28	specific	specific	ADJ
inlawrev-3343	940	29	obligation	obligation	NOUN
inlawrev-3343	940	30	to	to	PART
inlawrev-3343	940	31	afford	afford	VERB
inlawrev-3343	940	32	benefits	benefit	NOUN
inlawrev-3343	940	33	to	to	ADP
inlawrev-3343	940	34	members	member	NOUN
inlawrev-3343	940	35	of	of	ADP
inlawrev-3343	940	36	the	the	DET
inlawrev-3343	940	37	non	non	ADJ
inlawrev-3343	940	38	-	-	ADJ
inlawrev-3343	940	39	permanent	permanent	ADJ
inlawrev-3343	940	40	work	work	NOUN
inlawrev-3343	940	41	force	force	NOUN
inlawrev-3343	940	42	,	,	PUNCT
inlawrev-3343	940	43	some	some	PRON
inlawrev-3343	940	44	have	have	AUX
inlawrev-3343	940	45	taken	take	VERB
inlawrev-3343	940	46	a	a	DET
inlawrev-3343	940	47	contrary	contrary	ADJ
inlawrev-3343	940	48	approach	approach	NOUN
inlawrev-3343	940	49	.	.	PUNCT
inlawrev-3343	941	1	in	in	ADP
inlawrev-3343	941	2	rendu	rendu	NOUN
inlawrev-3343	941	3	v.	v.	ADP
inlawrev-3343	941	4	adam	adam	PROPN
inlawrev-3343	941	5	meldrum	meldrum	PROPN
inlawrev-3343	941	6	&	&	CCONJ
inlawrev-3343	941	7	anderson	anderson	PROPN
inlawrev-3343	941	8	co.^^^	co.^^^	VERB
inlawrev-3343	941	9	the	the	DET
inlawrev-3343	941	10	pension	pension	NOUN
inlawrev-3343	941	11	benefit	benefit	NOUN
inlawrev-3343	941	12	claimant	claimant	NOUN
inlawrev-3343	941	13	had	have	AUX
inlawrev-3343	941	14	spent	spend	VERB
inlawrev-3343	941	15	many	many	ADJ
inlawrev-3343	941	16	years	year	NOUN
inlawrev-3343	941	17	working	work	VERB
inlawrev-3343	941	18	for	for	ADP
inlawrev-3343	941	19	a	a	DET
inlawrev-3343	941	20	jeweler	jeweler	NOUN
inlawrev-3343	941	21	that	that	PRON
inlawrev-3343	941	22	had	have	AUX
inlawrev-3343	941	23	leased	lease	VERB
inlawrev-3343	941	24	space	space	NOUN
inlawrev-3343	941	25	from	from	ADP
inlawrev-3343	941	26	a	a	DET
inlawrev-3343	941	27	department	department	NOUN
inlawrev-3343	941	28	store	store	NOUN
inlawrev-3343	941	29	to	to	PART
inlawrev-3343	941	30	operate	operate	VERB
inlawrev-3343	941	31	a	a	DET
inlawrev-3343	941	32	jewelry	jewelry	NOUN
inlawrev-3343	941	33	sales	sale	NOUN
inlawrev-3343	941	34	and	and	CCONJ
inlawrev-3343	941	35	repair	repair	NOUN
inlawrev-3343	941	36	business	business	NOUN
inlawrev-3343	941	37	.	.	PUNCT
inlawrev-3343	942	1	in	in	ADP
inlawrev-3343	942	2	securing	secure	VERB
inlawrev-3343	942	3	her	her	PRON
inlawrev-3343	942	4	job	job	NOUN
inlawrev-3343	942	5	,	,	PUNCT
inlawrev-3343	942	6	however	however	ADV
inlawrev-3343	942	7	,	,	PUNCT
inlawrev-3343	942	8	the	the	DET
inlawrev-3343	942	9	claimant	claimant	NOUN
inlawrev-3343	942	10	not	not	PART
inlawrev-3343	942	11	only	only	ADV
inlawrev-3343	942	12	dealt	deal	VERB
inlawrev-3343	942	13	with	with	ADP
inlawrev-3343	942	14	the	the	DET
inlawrev-3343	942	15	operator	operator	NOUN
inlawrev-3343	942	16	of	of	ADP
inlawrev-3343	942	17	the	the	DET
inlawrev-3343	942	18	jewelry	jewelry	NOUN
inlawrev-3343	942	19	franchise	franchise	NOUN
inlawrev-3343	942	20	,	,	PUNCT
inlawrev-3343	942	21	but	but	CCONJ
inlawrev-3343	942	22	also	also	ADV
inlawrev-3343	942	23	with	with	ADP
inlawrev-3343	942	24	representatives	representative	NOUN
inlawrev-3343	942	25	of	of	ADP
inlawrev-3343	942	26	the	the	DET
inlawrev-3343	942	27	department	department	NOUN
inlawrev-3343	942	28	store	store	NOUN
inlawrev-3343	942	29	's	's	PART
inlawrev-3343	942	30	personnel	personnel	NOUN
inlawrev-3343	942	31	office	office	NOUN
inlawrev-3343	942	32	.	.	PUNCT
inlawrev-3343	943	1	in	in	ADP
inlawrev-3343	943	2	particular	particular	ADJ
inlawrev-3343	943	3	,	,	PUNCT
inlawrev-3343	943	4	she	she	PRON
inlawrev-3343	943	5	filled	fill	VERB
inlawrev-3343	943	6	out	out	ADP
inlawrev-3343	943	7	an	an	DET
inlawrev-3343	943	8	employment	employment	NOUN
inlawrev-3343	943	9	application	application	NOUN
inlawrev-3343	943	10	from	from	ADP
inlawrev-3343	943	11	the	the	DET
inlawrev-3343	943	12	department	department	NOUN
inlawrev-3343	943	13	store	store	NOUN
inlawrev-3343	943	14	,	,	PUNCT
inlawrev-3343	943	15	attended	attend	VERB
inlawrev-3343	943	16	its	its	PRON
inlawrev-3343	943	17	orientation	orientation	NOUN
inlawrev-3343	943	18	,	,	PUNCT
inlawrev-3343	943	19	wore	wear	VERB
inlawrev-3343	943	20	its	its	PRON
inlawrev-3343	943	21	name	name	NOUN
inlawrev-3343	943	22	tags	tag	NOUN
inlawrev-3343	943	23	for	for	ADP
inlawrev-3343	943	24	approximately	approximately	ADV
inlawrev-3343	943	25	twenty	twenty	NUM
inlawrev-3343	943	26	-	-	PUNCT
inlawrev-3343	943	27	eight	eight	NUM
inlawrev-3343	943	28	years	year	NOUN
inlawrev-3343	943	29	,	,	PUNCT
inlawrev-3343	943	30	and	and	CCONJ
inlawrev-3343	943	31	received	receive	VERB
inlawrev-3343	943	32	various	various	ADJ
inlawrev-3343	943	33	tokens	token	NOUN
inlawrev-3343	943	34	of	of	ADP
inlawrev-3343	943	35	acknowledgment	acknowledgment	NOUN
inlawrev-3343	943	36	for	for	ADP
inlawrev-3343	943	37	her	her	PRON
inlawrev-3343	943	38	department	department	NOUN
inlawrev-3343	943	39	store	store	NOUN
inlawrev-3343	943	40	service	service	NOUN
inlawrev-3343	943	41	.	.	PUNCT
inlawrev-3343	944	1	'	'	PUNCT
inlawrev-3343	944	2	^^	^^	PUNCT
inlawrev-3343	944	3	the	the	DET
inlawrev-3343	944	4	claimant	claimant	NOUN
inlawrev-3343	944	5	also	also	ADV
inlawrev-3343	944	6	received	receive	VERB
inlawrev-3343	944	7	her	her	PRON
inlawrev-3343	944	8	paychecks	paycheck	NOUN
inlawrev-3343	944	9	through	through	ADP
inlawrev-3343	944	10	the	the	DET
inlawrev-3343	944	11	department	department	NOUN
inlawrev-3343	944	12	store	store	NOUN
inlawrev-3343	944	13	's	's	PART
inlawrev-3343	944	14	payroll	payroll	NOUN
inlawrev-3343	944	15	system	system	NOUN
inlawrev-3343	944	16	for	for	ADP
inlawrev-3343	944	17	most	most	ADJ
inlawrev-3343	944	18	of	of	ADP
inlawrev-3343	944	19	her	her	PRON
inlawrev-3343	944	20	employment	employment	NOUN
inlawrev-3343	944	21	period	period	NOUN
inlawrev-3343	944	22	,	,	PUNCT
inlawrev-3343	944	23	although	although	SCONJ
inlawrev-3343	944	24	toward	toward	ADP
inlawrev-3343	944	25	the	the	DET
inlawrev-3343	944	26	end	end	NOUN
inlawrev-3343	944	27	of	of	ADP
inlawrev-3343	944	28	her	her	PRON
inlawrev-3343	944	29	career	career	NOUN
inlawrev-3343	944	30	,	,	PUNCT
inlawrev-3343	944	31	she	she	PRON
inlawrev-3343	944	32	received	receive	VERB
inlawrev-3343	944	33	checks	check	NOUN
inlawrev-3343	944	34	issued	issue	VERB
inlawrev-3343	944	35	from	from	ADP
inlawrev-3343	944	36	the	the	DET
inlawrev-3343	944	37	jeweler	jeweler	NOUN
inlawrev-3343	944	38	's	's	PART
inlawrev-3343	944	39	account	account	NOUN
inlawrev-3343	944	40	.	.	PUNCT
inlawrev-3343	945	1	*	*	PUNCT
inlawrev-3343	945	2	^^	^^	PUNCT
inlawrev-3343	945	3	the	the	DET
inlawrev-3343	945	4	department	department	NOUN
inlawrev-3343	945	5	store	store	NOUN
inlawrev-3343	945	6	had	have	AUX
inlawrev-3343	945	7	established	establish	VERB
inlawrev-3343	945	8	its	its	PRON
inlawrev-3343	945	9	pension	pension	NOUN
inlawrev-3343	945	10	plan	plan	NOUN
inlawrev-3343	945	11	in	in	ADP
inlawrev-3343	945	12	1976	1976	NUM
inlawrev-3343	945	13	.	.	PUNCT
inlawrev-3343	946	1	the	the	DET
inlawrev-3343	946	2	plan	plan	NOUN
inlawrev-3343	946	3	provided	provide	VERB
inlawrev-3343	946	4	that	that	SCONJ
inlawrev-3343	946	5	an	an	DET
inlawrev-3343	946	6	"	"	PUNCT
inlawrev-3343	946	7	associated	associated	ADJ
inlawrev-3343	946	8	employer	employer	NOUN
inlawrev-3343	946	9	had	have	VERB
inlawrev-3343	946	10	the	the	DET
inlawrev-3343	946	11	option	option	NOUN
inlawrev-3343	946	12	of	of	ADP
inlawrev-3343	946	13	adopting	adopt	VERB
inlawrev-3343	946	14	the	the	DET
inlawrev-3343	946	15	plan	plan	NOUN
inlawrev-3343	946	16	on	on	ADP
inlawrev-3343	946	17	behalf	behalf	NOUN
inlawrev-3343	946	18	of	of	ADP
inlawrev-3343	946	19	employees	employee	NOUN
inlawrev-3343	946	20	working	work	VERB
inlawrev-3343	946	21	in	in	ADP
inlawrev-3343	946	22	that	that	DET
inlawrev-3343	946	23	associated	associate	VERB
inlawrev-3343	946	24	employer	employer	NOUN
inlawrev-3343	946	25	's	's	PART
inlawrev-3343	946	26	department	department	NOUN
inlawrev-3343	946	27	.	.	PUNCT
inlawrev-3343	947	1	"'^^	"'^^	PROPN
inlawrev-3343	948	1	the	the	DET
inlawrev-3343	948	2	claimant	claimant	NOUN
inlawrev-3343	948	3	's	's	PART
inlawrev-3343	948	4	employer	employer	NOUN
inlawrev-3343	948	5	,	,	PUNCT
inlawrev-3343	948	6	however	however	ADV
inlawrev-3343	948	7	,	,	PUNCT
inlawrev-3343	948	8	declined	decline	VERB
inlawrev-3343	948	9	to	to	PART
inlawrev-3343	948	10	participate	participate	VERB
inlawrev-3343	948	11	in	in	ADP
inlawrev-3343	948	12	the	the	DET
inlawrev-3343	948	13	plan	plan	NOUN
inlawrev-3343	948	14	.	.	PUNCT
inlawrev-3343	949	1	not	not	PART
inlawrev-3343	949	2	surprisingly	surprisingly	ADV
inlawrev-3343	949	3	,	,	PUNCT
inlawrev-3343	949	4	the	the	DET
inlawrev-3343	949	5	claimant	claimant	NOUN
inlawrev-3343	949	6	never	never	ADV
inlawrev-3343	949	7	received	receive	VERB
inlawrev-3343	949	8	a	a	DET
inlawrev-3343	949	9	summary	summary	NOUN
inlawrev-3343	949	10	plan	plan	NOUN
inlawrev-3343	949	11	description	description	NOUN
inlawrev-3343	949	12	nor	nor	CCONJ
inlawrev-3343	949	13	was	be	AUX
inlawrev-3343	949	14	she	she	PRON
inlawrev-3343	949	15	ever	ever	ADV
inlawrev-3343	949	16	notified	notify	VERB
inlawrev-3343	949	17	that	that	SCONJ
inlawrev-3343	949	18	she	she	PRON
inlawrev-3343	949	19	was	be	AUX
inlawrev-3343	949	20	a	a	DET
inlawrev-3343	949	21	participant	participant	NOUN
inlawrev-3343	949	22	in	in	ADP
inlawrev-3343	949	23	the	the	DET
inlawrev-3343	949	24	pension	pension	NOUN
inlawrev-3343	949	25	program	program	NOUN
inlawrev-3343	949	26	.	.	PUNCT
inlawrev-3343	950	1	'^^	'^^	PROPN
inlawrev-3343	951	1	nevertheless	nevertheless	ADV
inlawrev-3343	951	2	,	,	PUNCT
inlawrev-3343	951	3	when	when	SCONJ
inlawrev-3343	951	4	the	the	DET
inlawrev-3343	951	5	claimant	claimant	NOUN
inlawrev-3343	951	6	retired	retire	VERB
inlawrev-3343	951	7	she	she	PRON
inlawrev-3343	951	8	sought	seek	VERB
inlawrev-3343	951	9	benefits	benefit	NOUN
inlawrev-3343	951	10	under	under	ADP
inlawrev-3343	951	11	the	the	DET
inlawrev-3343	951	12	plan	plan	NOUN
inlawrev-3343	951	13	.	.	PUNCT
inlawrev-3343	952	1	the	the	DET
inlawrev-3343	952	2	employer	employer	NOUN
inlawrev-3343	952	3	's	's	PART
inlawrev-3343	952	4	retirement	retirement	PROPN
inlawrev-3343	952	5	committee	committee	NOUN
inlawrev-3343	952	6	considered	consider	VERB
inlawrev-3343	952	7	her	her	PRON
inlawrev-3343	952	8	claim	claim	NOUN
inlawrev-3343	952	9	,	,	PUNCT
inlawrev-3343	952	10	but	but	CCONJ
inlawrev-3343	952	11	ultimately	ultimately	ADV
inlawrev-3343	952	12	determined	determine	VERB
inlawrev-3343	952	13	that	that	SCONJ
inlawrev-3343	952	14	she	she	PRON
inlawrev-3343	952	15	was	be	AUX
inlawrev-3343	952	16	ineligible.*^	ineligible.*^	PROPN
inlawrev-3343	952	17	'	'	PUNCT
inlawrev-3343	952	18	in	in	ADP
inlawrev-3343	952	19	reviewing	review	VERB
inlawrev-3343	952	20	the	the	DET
inlawrev-3343	952	21	claim	claim	NOUN
inlawrev-3343	952	22	,	,	PUNCT
inlawrev-3343	952	23	the	the	DET
inlawrev-3343	952	24	district	district	NOUN
inlawrev-3343	952	25	court	court	NOUN
inlawrev-3343	952	26	recognized	recognize	VERB
inlawrev-3343	952	27	the	the	DET
inlawrev-3343	952	28	relevance	relevance	NOUN
inlawrev-3343	952	29	of	of	ADP
inlawrev-3343	952	30	a	a	DET
inlawrev-3343	952	31	number	number	NOUN
inlawrev-3343	952	32	of	of	ADP
inlawrev-3343	952	33	legal	legal	ADJ
inlawrev-3343	952	34	principles	principle	NOUN
inlawrev-3343	952	35	.	.	PUNCT
inlawrev-3343	953	1	these	these	PRON
inlawrev-3343	953	2	included	include	VERB
inlawrev-3343	953	3	:	:	PUNCT
inlawrev-3343	953	4	1	1	X
inlawrev-3343	953	5	)	)	PUNCT
inlawrev-3343	953	6	the	the	DET
inlawrev-3343	953	7	erisa	erisa	NOUN
inlawrev-3343	953	8	doctrine	doctrine	NOUN
inlawrev-3343	953	9	that	that	SCONJ
inlawrev-3343	953	10	whether	whether	SCONJ
inlawrev-3343	953	11	immediate	immediate	ADJ
inlawrev-3343	953	12	deductibility	deductibility	NOUN
inlawrev-3343	953	13	of	of	ADP
inlawrev-3343	953	14	the	the	DET
inlawrev-3343	953	15	benefit	benefit	NOUN
inlawrev-3343	953	16	contribution	contribution	NOUN
inlawrev-3343	953	17	by	by	ADP
inlawrev-3343	953	18	the	the	DET
inlawrev-3343	953	19	employer	employer	NOUN
inlawrev-3343	953	20	,	,	PUNCT
inlawrev-3343	953	21	i	i	PROPN
inlawrev-3343	953	22	d.	d.	PROPN
inlawrev-3343	953	23	§	§	PROPN
inlawrev-3343	953	24	404	404	NUM
inlawrev-3343	953	25	;	;	PUNCT
inlawrev-3343	953	26	and	and	CCONJ
inlawrev-3343	953	27	tax	tax	NOUN
inlawrev-3343	953	28	deferment	deferment	NOUN
inlawrev-3343	953	29	on	on	ADP
inlawrev-3343	953	30	the	the	DET
inlawrev-3343	953	31	investment	investment	NOUN
inlawrev-3343	953	32	earnings	earning	NOUN
inlawrev-3343	953	33	of	of	ADP
inlawrev-3343	953	34	the	the	DET
inlawrev-3343	953	35	plan	plan	NOUN
inlawrev-3343	953	36	,	,	PUNCT
inlawrev-3343	953	37	i	i	PROPN
inlawrev-3343	953	38	d.	d.	PROPN
inlawrev-3343	953	39	§	§	PROPN
inlawrev-3343	953	40	501	501	NUM
inlawrev-3343	953	41	.	.	PUNCT
inlawrev-3343	953	42	175	175	NUM
inlawrev-3343	953	43	.	.	PUNCT
inlawrev-3343	954	1	this	this	PRON
inlawrev-3343	954	2	is	be	AUX
inlawrev-3343	954	3	most	most	ADV
inlawrev-3343	954	4	directly	directly	ADV
inlawrev-3343	954	5	illustrated	illustrate	VERB
inlawrev-3343	954	6	by	by	ADP
inlawrev-3343	954	7	the	the	DET
inlawrev-3343	954	8	rules	rule	NOUN
inlawrev-3343	954	9	that	that	PRON
inlawrev-3343	954	10	bar	bar	VERB
inlawrev-3343	954	11	employers	employer	NOUN
inlawrev-3343	954	12	from	from	ADP
inlawrev-3343	954	13	discriminating	discriminate	VERB
inlawrev-3343	954	14	in	in	ADP
inlawrev-3343	954	15	favor	favor	NOUN
inlawrev-3343	954	16	of	of	ADP
inlawrev-3343	954	17	highly	highly	ADV
inlawrev-3343	954	18	-	-	PUNCT
inlawrev-3343	954	19	compensated	compensate	VERB
inlawrev-3343	954	20	employees	employee	NOUN
inlawrev-3343	954	21	in	in	ADP
inlawrev-3343	954	22	the	the	DET
inlawrev-3343	954	23	construction	construction	NOUN
inlawrev-3343	954	24	of	of	ADP
inlawrev-3343	954	25	their	their	PRON
inlawrev-3343	954	26	pension	pension	NOUN
inlawrev-3343	954	27	plans	plan	NOUN
inlawrev-3343	954	28	.	.	PUNCT
inlawrev-3343	955	1	to	to	ADP
inlawrev-3343	955	2	the	the	DET
inlawrev-3343	955	3	extent	extent	NOUN
inlawrev-3343	955	4	employers	employer	NOUN
inlawrev-3343	955	5	feel	feel	VERB
inlawrev-3343	955	6	the	the	DET
inlawrev-3343	955	7	competitive	competitive	ADJ
inlawrev-3343	955	8	necessity	necessity	NOUN
inlawrev-3343	955	9	of	of	ADP
inlawrev-3343	955	10	offering	offer	VERB
inlawrev-3343	955	11	such	such	ADJ
inlawrev-3343	955	12	plans	plan	NOUN
inlawrev-3343	955	13	to	to	ADP
inlawrev-3343	955	14	their	their	PRON
inlawrev-3343	955	15	executives	executive	NOUN
inlawrev-3343	955	16	,	,	PUNCT
inlawrev-3343	955	17	they	they	PRON
inlawrev-3343	955	18	are	be	AUX
inlawrev-3343	955	19	pressured	pressure	VERB
inlawrev-3343	955	20	into	into	ADP
inlawrev-3343	955	21	offering	offer	VERB
inlawrev-3343	955	22	non	non	ADJ
inlawrev-3343	955	23	-	-	ADJ
inlawrev-3343	955	24	highly	highly	ADV
inlawrev-3343	955	25	compensated	compensate	VERB
inlawrev-3343	955	26	individuals	individual	NOUN
inlawrev-3343	955	27	participation	participation	NOUN
inlawrev-3343	955	28	rights	right	NOUN
inlawrev-3343	955	29	as	as	ADV
inlawrev-3343	955	30	well	well	ADV
inlawrev-3343	955	31	.	.	PUNCT
inlawrev-3343	956	1	the	the	DET
inlawrev-3343	956	2	provisions	provision	NOUN
inlawrev-3343	956	3	barring	bar	VERB
inlawrev-3343	956	4	top	top	ADJ
inlawrev-3343	956	5	-	-	PUNCT
inlawrev-3343	956	6	heavy	heavy	ADJ
inlawrev-3343	956	7	pension	pension	NOUN
inlawrev-3343	956	8	plans	plan	NOUN
inlawrev-3343	956	9	from	from	ADP
inlawrev-3343	956	10	securing	secure	VERB
inlawrev-3343	956	11	favorable	favorable	ADJ
inlawrev-3343	956	12	tax	tax	NOUN
inlawrev-3343	956	13	treatment	treatment	NOUN
inlawrev-3343	956	14	are	be	AUX
inlawrev-3343	956	15	contained	contain	VERB
inlawrev-3343	956	16	in	in	ADP
inlawrev-3343	956	17	i.r.c	i.r.c	NOUN
inlawrev-3343	956	18	.	.	PUNCT
inlawrev-3343	957	1	§	§	PROPN
inlawrev-3343	957	2	§	§	PROPN
inlawrev-3343	957	3	401(a)(4	401(a)(4	NOUN
inlawrev-3343	957	4	)	)	PUNCT
inlawrev-3343	957	5	;	;	PUNCT
inlawrev-3343	958	1	410(b	410(b	PROPN
inlawrev-3343	958	2	)	)	PUNCT
inlawrev-3343	958	3	;	;	PUNCT
inlawrev-3343	958	4	414(q)(i	414(q)(i	NOUN
inlawrev-3343	958	5	)	)	PUNCT
inlawrev-3343	958	6	(	(	PUNCT
inlawrev-3343	958	7	1994	1994	NUM
inlawrev-3343	958	8	&	&	CCONJ
inlawrev-3343	958	9	supp	supp	PROPN
inlawrev-3343	958	10	.	.	PUNCT
inlawrev-3343	959	1	ii	ii	PROPN
inlawrev-3343	959	2	1996	1996	NUM
inlawrev-3343	959	3	)	)	PUNCT
inlawrev-3343	959	4	,	,	PUNCT
inlawrev-3343	959	5	as	as	SCONJ
inlawrev-3343	959	6	amended	amend	VERB
inlawrev-3343	959	7	by	by	ADP
inlawrev-3343	959	8	taxpayer	taxpayer	NOUN
inlawrev-3343	959	9	relief	relief	NOUN
inlawrev-3343	959	10	act	act	NOUN
inlawrev-3343	959	11	of	of	ADP
inlawrev-3343	959	12	1997	1997	NUM
inlawrev-3343	959	13	,	,	PUNCT
inlawrev-3343	959	14	pub	pub	NOUN
inlawrev-3343	959	15	.	.	PUNCT
inlawrev-3343	960	1	l.	l.	PROPN
inlawrev-3343	960	2	no	no	INTJ
inlawrev-3343	960	3	.	.	PROPN
inlawrev-3343	961	1	105	105	NUM
inlawrev-3343	961	2	-	-	SYM
inlawrev-3343	961	3	134	134	NUM
inlawrev-3343	961	4	,	,	PUNCT
inlawrev-3343	961	5	1	1	NUM
inlawrev-3343	961	6	1	1	NUM
inlawrev-3343	961	7	1	1	NUM
inlawrev-3343	961	8	stat	stat	NOUN
inlawrev-3343	961	9	.	.	PUNCT
inlawrev-3343	962	1	788	788	NUM
inlawrev-3343	962	2	-	-	SYM
inlawrev-3343	962	3	1	1	NUM
inlawrev-3343	962	4	103	103	NUM
inlawrev-3343	962	5	.	.	PUNCT
inlawrev-3343	963	1	176	176	NUM
inlawrev-3343	963	2	.	.	PUNCT
inlawrev-3343	964	1	806	806	NUM
inlawrev-3343	964	2	f.	f.	PROPN
inlawrev-3343	964	3	supp	supp	PROPN
inlawrev-3343	964	4	.	.	PUNCT
inlawrev-3343	965	1	1071	1071	NUM
inlawrev-3343	965	2	(	(	PUNCT
inlawrev-3343	965	3	w.d.n.y	w.d.n.y	PROPN
inlawrev-3343	965	4	.	.	NOUN
inlawrev-3343	965	5	1992	1992	NUM
inlawrev-3343	965	6	)	)	PUNCT
inlawrev-3343	965	7	.	.	PUNCT
inlawrev-3343	966	1	177	177	NUM
inlawrev-3343	966	2	.	.	PUNCT
inlawrev-3343	967	1	see	see	VERB
inlawrev-3343	967	2	i	i	PRON
inlawrev-3343	967	3	d	d	PROPN
inlawrev-3343	967	4	at	at	ADP
inlawrev-3343	967	5	1074	1074	NUM
inlawrev-3343	967	6	-	-	SYM
inlawrev-3343	967	7	75	75	NUM
inlawrev-3343	967	8	.	.	PUNCT
inlawrev-3343	968	1	1.78	1.78	NUM
inlawrev-3343	968	2	.	.	PUNCT
inlawrev-3343	969	1	seeiddxxola	seeiddxxola	PROPN
inlawrev-3343	969	2	.	.	PUNCT
inlawrev-3343	970	1	179	179	NUM
inlawrev-3343	970	2	.	.	PUNCT
inlawrev-3343	971	1	i	i	PRON
inlawrev-3343	971	2	d	d	PROPN
inlawrev-3343	971	3	at	at	ADP
inlawrev-3343	971	4	1075	1075	NUM
inlawrev-3343	971	5	.	.	PUNCT
inlawrev-3343	972	1	180	180	NUM
inlawrev-3343	972	2	.	.	PUNCT
inlawrev-3343	972	3	see	see	VERB
inlawrev-3343	972	4	i	i	PRON
inlawrev-3343	972	5	d.	d.	PROPN
inlawrev-3343	972	6	181	181	NUM
inlawrev-3343	972	7	.	.	PUNCT
inlawrev-3343	973	1	see	see	VERB
inlawrev-3343	973	2	i	i	PROPN
inlawrev-3343	973	3	d	d	PROPN
inlawrev-3343	973	4	1999	1999	NUM
inlawrev-3343	973	5	]	]	PUNCT
inlawrev-3343	973	6	employee	employee	NOUN
inlawrev-3343	973	7	benefits	benefit	NOUN
inlawrev-3343	973	8	problem	problem	VERB
inlawrev-3343	973	9	333	333	NUM
inlawrev-3343	973	10	an	an	DET
inlawrev-3343	973	11	individual	individual	NOUN
inlawrev-3343	973	12	is	be	AUX
inlawrev-3343	973	13	an	an	DET
inlawrev-3343	973	14	employee	employee	NOUN
inlawrev-3343	973	15	is	be	AUX
inlawrev-3343	973	16	governed	govern	VERB
inlawrev-3343	973	17	by	by	ADP
inlawrev-3343	973	18	common	common	ADJ
inlawrev-3343	973	19	law^	law^	PROPN
inlawrev-3343	973	20	agency	agency	NOUN
inlawrev-3343	973	21	rules,'^^	rules,'^^	NOUN
inlawrev-3343	973	22	2	2	NUM
inlawrev-3343	973	23	)	)	PUNCT
inlawrev-3343	973	24	the	the	DET
inlawrev-3343	973	25	internal	internal	ADJ
inlawrev-3343	973	26	revenue	revenue	NOUN
inlawrev-3343	973	27	code	code	NOUN
inlawrev-3343	973	28	's	's	PART
inlawrev-3343	973	29	pension	pension	NOUN
inlawrev-3343	973	30	plan	plan	NOUN
inlawrev-3343	973	31	requirement	requirement	NOUN
inlawrev-3343	973	32	that	that	PRON
inlawrev-3343	973	33	leased	lease	VERB
inlawrev-3343	973	34	employees	employee	NOUN
inlawrev-3343	973	35	are	be	AUX
inlawrev-3343	973	36	to	to	PART
inlawrev-3343	973	37	be	be	AUX
inlawrev-3343	973	38	counted	count	VERB
inlawrev-3343	973	39	as	as	SCONJ
inlawrev-3343	973	40	employees	employee	NOUN
inlawrev-3343	973	41	of	of	ADP
inlawrev-3343	973	42	the	the	DET
inlawrev-3343	973	43	recipient	recipient	NOUN
inlawrev-3343	973	44	where	where	SCONJ
inlawrev-3343	973	45	they	they	PRON
inlawrev-3343	973	46	provide	provide	VERB
inlawrev-3343	973	47	services	service	NOUN
inlawrev-3343	973	48	pursuant	pursuant	ADJ
inlawrev-3343	973	49	to	to	ADP
inlawrev-3343	973	50	a	a	DET
inlawrev-3343	973	51	leasing	leasing	NOUN
inlawrev-3343	973	52	agreement	agreement	NOUN
inlawrev-3343	973	53	on	on	ADP
inlawrev-3343	973	54	a	a	DET
inlawrev-3343	973	55	substantially	substantially	ADV
inlawrev-3343	973	56	fiill	fiill	NOUN
inlawrev-3343	973	57	-	-	PUNCT
inlawrev-3343	973	58	time	time	NOUN
inlawrev-3343	973	59	basis	basis	NOUN
inlawrev-3343	973	60	for	for	ADP
inlawrev-3343	973	61	at	at	ADV
inlawrev-3343	973	62	least	least	ADV
inlawrev-3343	973	63	one	one	NUM
inlawrev-3343	973	64	year	year	NOUN
inlawrev-3343	973	65	,	,	PUNCT
inlawrev-3343	973	66	and	and	CCONJ
inlawrev-3343	973	67	where	where	SCONJ
inlawrev-3343	973	68	the	the	DET
inlawrev-3343	973	69	services	service	NOUN
inlawrev-3343	973	70	are	be	AUX
inlawrev-3343	973	71	of	of	ADP
inlawrev-3343	973	72	a	a	DET
inlawrev-3343	973	73	type	type	NOUN
inlawrev-3343	973	74	historically	historically	ADV
inlawrev-3343	973	75	performed	perform	VERB
inlawrev-3343	973	76	by	by	ADP
inlawrev-3343	973	77	employees	employee	NOUN
inlawrev-3343	973	78	in	in	ADP
inlawrev-3343	973	79	the	the	DET
inlawrev-3343	973	80	recipient	recipient	NOUN
inlawrev-3343	973	81	's	's	PART
inlawrev-3343	973	82	business	business	NOUN
inlawrev-3343	973	83	field,'^^	field,'^^	PROPN
inlawrev-3343	973	84	3	3	NUM
inlawrev-3343	973	85	)	)	PUNCT
inlawrev-3343	973	86	another	another	DET
inlawrev-3343	973	87	internal	internal	ADJ
inlawrev-3343	973	88	revenue	revenue	NOUN
inlawrev-3343	973	89	code	code	NOUN
inlawrev-3343	973	90	provision	provision	NOUN
inlawrev-3343	973	91	authorizing	authorize	VERB
inlawrev-3343	973	92	regulations	regulation	NOUN
inlawrev-3343	973	93	to	to	PART
inlawrev-3343	973	94	"	"	PUNCT
inlawrev-3343	973	95	prevent	prevent	VERB
inlawrev-3343	973	96	avoidance	avoidance	NOUN
inlawrev-3343	973	97	of	of	ADP
inlawrev-3343	973	98	any	any	DET
inlawrev-3343	973	99	employee	employee	NOUN
inlawrev-3343	973	100	benefit	benefit	NOUN
inlawrev-3343	973	101	requirement	requirement	NOUN
inlawrev-3343	973	102	"	"	PUNCT
inlawrev-3343	973	103	listed	list	VERB
inlawrev-3343	973	104	in	in	ADP
inlawrev-3343	973	105	identified	identify	VERB
inlawrev-3343	973	106	sections	section	NOUN
inlawrev-3343	973	107	of	of	ADP
inlawrev-3343	973	108	the	the	DET
inlawrev-3343	973	109	internal	internal	ADJ
inlawrev-3343	973	110	revenue	revenue	NOUN
inlawrev-3343	973	111	code	code	NOUN
inlawrev-3343	973	112	through	through	ADP
inlawrev-3343	973	113	the	the	DET
inlawrev-3343	973	114	use	use	NOUN
inlawrev-3343	973	115	of	of	ADP
inlawrev-3343	973	116	employee	employee	NOUN
inlawrev-3343	973	117	leasing	leasing	NOUN
inlawrev-3343	973	118	arrangements	arrangement	NOUN
inlawrev-3343	973	119	,	,	PUNCT
inlawrev-3343	973	120	'	'	PUNCT
inlawrev-3343	973	121	^"^	^"^	NOUN
inlawrev-3343	973	122	and	and	CCONJ
inlawrev-3343	973	123	4	4	X
inlawrev-3343	973	124	)	)	PUNCT
inlawrev-3343	973	125	the	the	DET
inlawrev-3343	973	126	doctrine	doctrine	NOUN
inlawrev-3343	973	127	that	that	SCONJ
inlawrev-3343	973	128	minimum	minimum	ADJ
inlawrev-3343	973	129	participation	participation	NOUN
inlawrev-3343	973	130	,	,	PUNCT
inlawrev-3343	973	131	vesting	vest	VERB
inlawrev-3343	973	132	and	and	CCONJ
inlawrev-3343	973	133	funding	funding	NOUN
inlawrev-3343	973	134	requirements	requirement	NOUN
inlawrev-3343	973	135	for	for	ADP
inlawrev-3343	973	136	pensions	pension	NOUN
inlawrev-3343	973	137	under	under	ADP
inlawrev-3343	973	138	the	the	DET
inlawrev-3343	973	139	internal	internal	ADJ
inlawrev-3343	973	140	revenue	revenue	NOUN
inlawrev-3343	973	141	code	code	NOUN
inlawrev-3343	973	142	also	also	ADV
inlawrev-3343	973	143	apply	apply	VERB
inlawrev-3343	973	144	to	to	ADP
inlawrev-3343	973	145	erisa	erisa	NOUN
inlawrev-3343	973	146	.	.	PUNCT
inlawrev-3343	974	1	'	'	PUNCT
inlawrev-3343	974	2	^^	^^	CCONJ
inlawrev-3343	974	3	the	the	DET
inlawrev-3343	974	4	factual	factual	ADJ
inlawrev-3343	974	5	circumstances	circumstance	NOUN
inlawrev-3343	974	6	surrounding	surround	VERB
inlawrev-3343	974	7	the	the	DET
inlawrev-3343	974	8	claimant	claimant	NOUN
inlawrev-3343	974	9	's	's	PART
inlawrev-3343	974	10	employment	employment	NOUN
inlawrev-3343	974	11	status	status	NOUN
inlawrev-3343	974	12	led	lead	VERB
inlawrev-3343	974	13	the	the	DET
inlawrev-3343	974	14	court	court	NOUN
inlawrev-3343	974	15	to	to	PART
inlawrev-3343	974	16	conclude	conclude	VERB
inlawrev-3343	974	17	that	that	SCONJ
inlawrev-3343	974	18	she	she	PRON
inlawrev-3343	974	19	was	be	AUX
inlawrev-3343	974	20	a	a	DET
inlawrev-3343	974	21	common	common	ADJ
inlawrev-3343	974	22	law	law	NOUN
inlawrev-3343	974	23	employee	employee	NOUN
inlawrev-3343	974	24	of	of	ADP
inlawrev-3343	974	25	the	the	DET
inlawrev-3343	974	26	department	department	NOUN
inlawrev-3343	974	27	store	store	NOUN
inlawrev-3343	974	28	.	.	PUNCT
inlawrev-3343	975	1	'	'	PUNCT
inlawrev-3343	975	2	^^	^^	PUNCT
inlawrev-3343	975	3	then	then	ADV
inlawrev-3343	975	4	it	it	PRON
inlawrev-3343	975	5	evaluated	evaluate	VERB
inlawrev-3343	975	6	the	the	DET
inlawrev-3343	975	7	legal	legal	ADJ
inlawrev-3343	975	8	significance	significance	NOUN
inlawrev-3343	975	9	of	of	ADP
inlawrev-3343	975	10	that	that	DET
inlawrev-3343	975	11	finding	finding	NOUN
inlawrev-3343	975	12	.	.	PUNCT
inlawrev-3343	976	1	in	in	ADP
inlawrev-3343	976	2	so	so	ADV
inlawrev-3343	976	3	doing	do	VERB
inlawrev-3343	976	4	,	,	PUNCT
inlawrev-3343	976	5	the	the	DET
inlawrev-3343	976	6	court	court	NOUN
inlawrev-3343	976	7	emphasized	emphasize	VERB
inlawrev-3343	976	8	the	the	DET
inlawrev-3343	976	9	relevance	relevance	NOUN
inlawrev-3343	976	10	of	of	ADP
inlawrev-3343	976	11	erisa	erisa	NOUN
inlawrev-3343	976	12	's	's	PART
inlawrev-3343	976	13	requirement	requirement	NOUN
inlawrev-3343	976	14	that	that	SCONJ
inlawrev-3343	976	15	pension	pension	NOUN
inlawrev-3343	976	16	plans	plan	NOUN
inlawrev-3343	976	17	may	may	AUX
inlawrev-3343	976	18	not	not	PART
inlawrev-3343	976	19	require	require	VERB
inlawrev-3343	976	20	,	,	PUNCT
inlawrev-3343	976	21	as	as	ADP
inlawrev-3343	976	22	a	a	DET
inlawrev-3343	976	23	condition	condition	NOUN
inlawrev-3343	976	24	of	of	ADP
inlawrev-3343	976	25	participation	participation	NOUN
inlawrev-3343	976	26	in	in	ADP
inlawrev-3343	976	27	the	the	DET
inlawrev-3343	976	28	plan	plan	NOUN
inlawrev-3343	976	29	,	,	PUNCT
inlawrev-3343	976	30	that	that	SCONJ
inlawrev-3343	976	31	an	an	DET
inlawrev-3343	976	32	employee	employee	NOUN
inlawrev-3343	976	33	complete	complete	VERB
inlawrev-3343	976	34	a	a	DET
inlawrev-3343	976	35	period	period	NOUN
inlawrev-3343	976	36	of	of	ADP
inlawrev-3343	976	37	service	service	NOUN
inlawrev-3343	976	38	with	with	ADP
inlawrev-3343	976	39	the	the	DET
inlawrev-3343	976	40	employer	employer	NOUN
inlawrev-3343	976	41	or	or	CCONJ
inlawrev-3343	976	42	employers	employer	NOUN
inlawrev-3343	976	43	maintaining	maintain	VERB
inlawrev-3343	976	44	the	the	DET
inlawrev-3343	976	45	plan	plan	NOUN
inlawrev-3343	976	46	extending	extend	VERB
inlawrev-3343	976	47	beyond	beyond	ADP
inlawrev-3343	976	48	the	the	DET
inlawrev-3343	976	49	later	later	NOUN
inlawrev-3343	976	50	of	of	ADP
inlawrev-3343	976	51	the	the	DET
inlawrev-3343	976	52	following	follow	VERB
inlawrev-3343	976	53	dates	date	NOUN
inlawrev-3343	976	54	—	—	PUNCT
inlawrev-3343	976	55	(	(	PUNCT
inlawrev-3343	976	56	i	i	NOUN
inlawrev-3343	976	57	)	)	PUNCT
inlawrev-3343	976	58	the	the	DET
inlawrev-3343	976	59	date	date	NOUN
inlawrev-3343	976	60	on	on	ADP
inlawrev-3343	976	61	which	which	PRON
inlawrev-3343	976	62	the	the	DET
inlawrev-3343	976	63	employee	employee	NOUN
inlawrev-3343	976	64	attains	attain	VERB
inlawrev-3343	976	65	the	the	DET
inlawrev-3343	976	66	age	age	NOUN
inlawrev-3343	976	67	of	of	ADP
inlawrev-3343	976	68	2	2	NUM
inlawrev-3343	976	69	1	1	NUM
inlawrev-3343	976	70	;	;	PUNCT
inlawrev-3343	976	71	or	or	CCONJ
inlawrev-3343	976	72	(	(	PUNCT
inlawrev-3343	976	73	ii	ii	NOUN
inlawrev-3343	976	74	)	)	PUNCT
inlawrev-3343	976	75	the	the	DET
inlawrev-3343	976	76	date	date	NOUN
inlawrev-3343	976	77	on	on	ADP
inlawrev-3343	976	78	which	which	PRON
inlawrev-3343	976	79	he	he	PRON
inlawrev-3343	976	80	completes	complete	VERB
inlawrev-3343	976	81	one	one	NUM
inlawrev-3343	976	82	year	year	NOUN
inlawrev-3343	976	83	of	of	ADP
inlawrev-3343	976	84	service	service	NOUN
inlawrev-3343	976	85	.	.	PUNCT
inlawrev-3343	977	1	'	'	PUNCT
inlawrev-3343	977	2	^^	^^	PUNCT
inlawrev-3343	977	3	in	in	ADP
inlawrev-3343	977	4	the	the	DET
inlawrev-3343	977	5	court	court	NOUN
inlawrev-3343	977	6	's	's	PART
inlawrev-3343	977	7	judgment	judgment	NOUN
inlawrev-3343	977	8	,	,	PUNCT
inlawrev-3343	977	9	this	this	DET
inlawrev-3343	977	10	language	language	NOUN
inlawrev-3343	977	11	"	"	PUNCT
inlawrev-3343	977	12	effectively	effectively	ADV
inlawrev-3343	977	13	prohibit[ed	prohibit[ed	PROPN
inlawrev-3343	977	14	]	]	PUNCT
inlawrev-3343	977	15	participation	participation	NOUN
inlawrev-3343	977	16	requirements	requirement	NOUN
inlawrev-3343	977	17	which	which	PRON
inlawrev-3343	977	18	discriminate	discriminate	VERB
inlawrev-3343	977	19	against	against	ADP
inlawrev-3343	977	20	certain	certain	ADJ
inlawrev-3343	977	21	employees	employee	NOUN
inlawrev-3343	977	22	such	such	ADJ
inlawrev-3343	977	23	as	as	SCONJ
inlawrev-3343	977	24	leased	lease	VERB
inlawrev-3343	977	25	employees,"'^^	employees,"'^^	PROPN
inlawrev-3343	977	26	and	and	CCONJ
inlawrev-3343	977	27	specifically	specifically	ADV
inlawrev-3343	977	28	applied	apply	VERB
inlawrev-3343	977	29	to	to	ADP
inlawrev-3343	977	30	pension	pension	NOUN
inlawrev-3343	977	31	plans	plan	NOUN
inlawrev-3343	977	32	,	,	PUNCT
inlawrev-3343	977	33	even	even	ADV
inlawrev-3343	977	34	though	though	SCONJ
inlawrev-3343	977	35	it	it	PRON
inlawrev-3343	977	36	was	be	AUX
inlawrev-3343	977	37	inapplicable	inapplicable	ADJ
inlawrev-3343	977	38	to	to	ADP
inlawrev-3343	977	39	welfare	welfare	NOUN
inlawrev-3343	977	40	benefit	benefit	NOUN
inlawrev-3343	977	41	plans	plan	NOUN
inlawrev-3343	977	42	for	for	ADP
inlawrev-3343	977	43	which	which	PRON
inlawrev-3343	977	44	there	there	PRON
inlawrev-3343	977	45	are	be	VERB
inlawrev-3343	977	46	no	no	DET
inlawrev-3343	977	47	minimum	minimum	ADJ
inlawrev-3343	977	48	participation	participation	NOUN
inlawrev-3343	977	49	,	,	PUNCT
inlawrev-3343	977	50	funding	funding	NOUN
inlawrev-3343	977	51	or	or	CCONJ
inlawrev-3343	977	52	vesting	vest	VERB
inlawrev-3343	977	53	requirements	requirement	NOUN
inlawrev-3343	977	54	.	.	PUNCT
inlawrev-3343	978	1	'^^	'^^	NUM
inlawrev-3343	978	2	the	the	DET
inlawrev-3343	978	3	court	court	NOUN
inlawrev-3343	978	4	also	also	ADV
inlawrev-3343	978	5	observed	observe	VERB
inlawrev-3343	978	6	that	that	SCONJ
inlawrev-3343	978	7	erisa	erisa	NOUN
inlawrev-3343	978	8	's	's	PART
inlawrev-3343	978	9	minimum	minimum	ADJ
inlawrev-3343	978	10	standards	standard	NOUN
inlawrev-3343	978	11	for	for	ADP
inlawrev-3343	978	12	plan	plan	NOUN
inlawrev-3343	978	13	participation	participation	NOUN
inlawrev-3343	978	14	call	call	NOUN
inlawrev-3343	978	15	for	for	ADP
inlawrev-3343	978	16	eligibility	eligibility	NOUN
inlawrev-3343	978	17	for	for	ADP
inlawrev-3343	978	18	182	182	NUM
inlawrev-3343	978	19	.	.	PUNCT
inlawrev-3343	979	1	i	i	PRON
inlawrev-3343	979	2	d.	d.	PROPN
inlawrev-3343	979	3	at	at	ADP
inlawrev-3343	979	4	1077	1077	NUM
inlawrev-3343	979	5	.	.	PUNCT
inlawrev-3343	980	1	the	the	DET
inlawrev-3343	980	2	supreme	supreme	PROPN
inlawrev-3343	980	3	court	court	PROPN
inlawrev-3343	980	4	has	have	AUX
inlawrev-3343	980	5	ruled	rule	VERB
inlawrev-3343	980	6	that	that	SCONJ
inlawrev-3343	980	7	in	in	ADP
inlawrev-3343	980	8	the	the	DET
inlawrev-3343	980	9	absence	absence	NOUN
inlawrev-3343	980	10	of	of	ADP
inlawrev-3343	980	11	a	a	DET
inlawrev-3343	980	12	more	more	ADV
inlawrev-3343	980	13	specific	specific	ADJ
inlawrev-3343	980	14	definition	definition	NOUN
inlawrev-3343	980	15	,	,	PUNCT
inlawrev-3343	980	16	use	use	NOUN
inlawrev-3343	980	17	of	of	ADP
inlawrev-3343	980	18	the	the	DET
inlawrev-3343	980	19	term	term	NOUN
inlawrev-3343	980	20	"	"	PUNCT
inlawrev-3343	980	21	employee	employee	NOUN
inlawrev-3343	980	22	"	"	PUNCT
inlawrev-3343	980	23	in	in	ADP
inlawrev-3343	980	24	legislation	legislation	NOUN
inlawrev-3343	980	25	refers	refer	VERB
inlawrev-3343	980	26	to	to	ADP
inlawrev-3343	980	27	common	common	ADJ
inlawrev-3343	980	28	law	law	NOUN
inlawrev-3343	980	29	agency	agency	NOUN
inlawrev-3343	980	30	principles	principle	NOUN
inlawrev-3343	980	31	.	.	PUNCT
inlawrev-3343	981	1	nationwide	nationwide	ADJ
inlawrev-3343	981	2	mut	mut	PROPN
inlawrev-3343	981	3	.	.	PUNCT
inlawrev-3343	982	1	ins	ins	PROPN
inlawrev-3343	982	2	.	.	PUNCT
inlawrev-3343	982	3	co.	co.	PROPN
inlawrev-3343	983	1	v.	v.	CCONJ
inlawrev-3343	983	2	darden	darden	PROPN
inlawrev-3343	983	3	,	,	PUNCT
inlawrev-3343	983	4	503	503	NUM
inlawrev-3343	983	5	u.s	u.s	PROPN
inlawrev-3343	983	6	.	.	PROPN
inlawrev-3343	983	7	318	318	NUM
inlawrev-3343	983	8	,	,	PUNCT
inlawrev-3343	983	9	322	322	NUM
inlawrev-3343	983	10	-	-	SYM
inlawrev-3343	983	11	23	23	NUM
inlawrev-3343	983	12	(	(	PUNCT
inlawrev-3343	983	13	1992	1992	NUM
inlawrev-3343	983	14	)	)	PUNCT
inlawrev-3343	983	15	.	.	PUNCT
inlawrev-3343	984	1	183	183	NUM
inlawrev-3343	984	2	.	.	PUNCT
inlawrev-3343	985	1	renda	renda	PROPN
inlawrev-3343	985	2	,	,	PUNCT
inlawrev-3343	985	3	806	806	NUM
inlawrev-3343	985	4	f.	f.	PROPN
inlawrev-3343	985	5	supp	supp	PROPN
inlawrev-3343	985	6	.	.	PUNCT
inlawrev-3343	986	1	at	at	ADP
inlawrev-3343	986	2	1078	1078	NUM
inlawrev-3343	986	3	(	(	PUNCT
inlawrev-3343	986	4	citing	cite	VERB
inlawrev-3343	986	5	i.r.c	i.r.c	NOUN
inlawrev-3343	986	6	.	.	PUNCT
inlawrev-3343	987	1	§	§	PROPN
inlawrev-3343	987	2	414(n)(2	414(n)(2	NUM
inlawrev-3343	987	3	)	)	PUNCT
inlawrev-3343	987	4	(	(	PUNCT
inlawrev-3343	987	5	1994	1994	NUM
inlawrev-3343	987	6	&	&	CCONJ
inlawrev-3343	987	7	supp	supp	PROPN
inlawrev-3343	987	8	.	.	PUNCT
inlawrev-3343	988	1	ii	ii	PROPN
inlawrev-3343	988	2	1996	1996	NUM
inlawrev-3343	988	3	)	)	PUNCT
inlawrev-3343	988	4	)	)	PUNCT
inlawrev-3343	988	5	.	.	PUNCT
inlawrev-3343	989	1	the	the	DET
inlawrev-3343	989	2	historical	historical	ADJ
inlawrev-3343	989	3	test	test	NOUN
inlawrev-3343	989	4	has	have	AUX
inlawrev-3343	989	5	since	since	ADV
inlawrev-3343	989	6	been	be	AUX
inlawrev-3343	989	7	replaced	replace	VERB
inlawrev-3343	989	8	by	by	ADP
inlawrev-3343	989	9	a	a	DET
inlawrev-3343	989	10	requirement	requirement	NOUN
inlawrev-3343	989	11	that	that	SCONJ
inlawrev-3343	989	12	the	the	DET
inlawrev-3343	989	13	individual	individual	NOUN
inlawrev-3343	989	14	's	's	PART
inlawrev-3343	989	15	work	work	NOUN
inlawrev-3343	989	16	must	must	AUX
inlawrev-3343	989	17	be	be	AUX
inlawrev-3343	989	18	under	under	ADP
inlawrev-3343	989	19	the	the	DET
inlawrev-3343	989	20	primary	primary	ADJ
inlawrev-3343	989	21	direction	direction	NOUN
inlawrev-3343	989	22	and	and	CCONJ
inlawrev-3343	989	23	control	control	NOUN
inlawrev-3343	989	24	of	of	ADP
inlawrev-3343	989	25	the	the	DET
inlawrev-3343	989	26	employer	employer	NOUN
inlawrev-3343	989	27	before	before	SCONJ
inlawrev-3343	989	28	he	he	PRON
inlawrev-3343	989	29	can	can	AUX
inlawrev-3343	989	30	be	be	AUX
inlawrev-3343	989	31	considered	consider	VERB
inlawrev-3343	989	32	a	a	DET
inlawrev-3343	989	33	leased	lease	VERB
inlawrev-3343	989	34	employee	employee	NOUN
inlawrev-3343	989	35	.	.	PUNCT
inlawrev-3343	990	1	small	small	ADJ
inlawrev-3343	990	2	business	business	NOUN
inlawrev-3343	990	3	job	job	NOUN
inlawrev-3343	990	4	protection	protection	NOUN
inlawrev-3343	990	5	act	act	NOUN
inlawrev-3343	990	6	of	of	ADP
inlawrev-3343	990	7	1996	1996	NUM
inlawrev-3343	990	8	,	,	PUNCT
inlawrev-3343	990	9	pub	pub	NOUN
inlawrev-3343	990	10	.	.	PUNCT
inlawrev-3343	991	1	l.	l.	PROPN
inlawrev-3343	991	2	no	no	INTJ
inlawrev-3343	991	3	.	.	PROPN
inlawrev-3343	992	1	104	104	NUM
inlawrev-3343	992	2	-	-	SYM
inlawrev-3343	992	3	188	188	NUM
inlawrev-3343	992	4	,	,	PUNCT
inlawrev-3343	992	5	§	§	PROPN
inlawrev-3343	992	6	1454(a	1454(a	NUM
inlawrev-3343	992	7	)	)	PUNCT
inlawrev-3343	992	8	,	,	PUNCT
inlawrev-3343	992	9	110	110	NUM
inlawrev-3343	992	10	stat	stat	NOUN
inlawrev-3343	992	11	.	.	PUNCT
inlawrev-3343	993	1	1755	1755	NUM
inlawrev-3343	993	2	(	(	PUNCT
inlawrev-3343	993	3	codified	codify	VERB
inlawrev-3343	993	4	at	at	ADP
inlawrev-3343	993	5	i.r.c	i.r.c	NOUN
inlawrev-3343	993	6	.	.	PUNCT
inlawrev-3343	994	1	§	§	PROPN
inlawrev-3343	994	2	414(n)(2)(c	414(n)(2)(c	PROPN
inlawrev-3343	994	3	)	)	PUNCT
inlawrev-3343	994	4	(	(	PUNCT
inlawrev-3343	994	5	1994	1994	NUM
inlawrev-3343	994	6	&	&	CCONJ
inlawrev-3343	994	7	supp	supp	PROPN
inlawrev-3343	994	8	.	.	PUNCT
inlawrev-3343	995	1	ii	ii	PROPN
inlawrev-3343	995	2	1996	1996	NUM
inlawrev-3343	995	3	)	)	PUNCT
inlawrev-3343	995	4	)	)	PUNCT
inlawrev-3343	995	5	.	.	PUNCT
inlawrev-3343	996	1	184	184	X
inlawrev-3343	996	2	.	.	X
inlawrev-3343	996	3	renda	renda	PROPN
inlawrev-3343	996	4	,	,	PUNCT
inlawrev-3343	996	5	806	806	NUM
inlawrev-3343	996	6	f.	f.	PROPN
inlawrev-3343	996	7	supp	supp	PROPN
inlawrev-3343	996	8	.	.	PUNCT
inlawrev-3343	997	1	at	at	ADP
inlawrev-3343	997	2	1078	1078	NUM
inlawrev-3343	997	3	n.5	n.5	PUNCT
inlawrev-3343	997	4	(	(	PUNCT
inlawrev-3343	997	5	citing	cite	VERB
inlawrev-3343	997	6	i.r.c	i.r.c	NOUN
inlawrev-3343	997	7	.	.	PUNCT
inlawrev-3343	998	1	§	§	PROPN
inlawrev-3343	998	2	414(o	414(o	PROPN
inlawrev-3343	998	3	)	)	PUNCT
inlawrev-3343	998	4	(	(	PUNCT
inlawrev-3343	998	5	1994	1994	NUM
inlawrev-3343	998	6	)	)	PUNCT
inlawrev-3343	998	7	)	)	PUNCT
inlawrev-3343	998	8	.	.	PUNCT
inlawrev-3343	999	1	185	185	NUM
inlawrev-3343	999	2	.	.	PUNCT
inlawrev-3343	1000	1	i	i	PRON
inlawrev-3343	1000	2	d	d	PROPN
inlawrev-3343	1000	3	at	at	ADP
inlawrev-3343	1000	4	1078	1078	NUM
inlawrev-3343	1000	5	.	.	PUNCT
inlawrev-3343	1001	1	186	186	NUM
inlawrev-3343	1001	2	.	.	PUNCT
inlawrev-3343	1002	1	i	i	PRON
inlawrev-3343	1002	2	d	d	PROPN
inlawrev-3343	1002	3	at	at	ADP
inlawrev-3343	1002	4	1079	1079	NUM
inlawrev-3343	1002	5	.	.	PUNCT
inlawrev-3343	1003	1	187	187	NUM
inlawrev-3343	1003	2	.	.	NOUN
inlawrev-3343	1003	3	29	29	NUM
inlawrev-3343	1003	4	u.s.c	u.s.c	ADJ
inlawrev-3343	1003	5	.	.	PUNCT
inlawrev-3343	1004	1	§	§	PROPN
inlawrev-3343	1004	2	1052(a)(1)(a	1052(a)(1)(a	NUM
inlawrev-3343	1004	3	)	)	PUNCT
inlawrev-3343	1004	4	(	(	PUNCT
inlawrev-3343	1004	5	1994	1994	NUM
inlawrev-3343	1004	6	)	)	PUNCT
inlawrev-3343	1004	7	.	.	PUNCT
inlawrev-3343	1005	1	188	188	NUM
inlawrev-3343	1005	2	.	.	PUNCT
inlawrev-3343	1005	3	renda	renda	PROPN
inlawrev-3343	1005	4	,	,	PUNCT
inlawrev-3343	1005	5	806	806	NUM
inlawrev-3343	1005	6	f.	f.	PROPN
inlawrev-3343	1005	7	supp	supp	PROPN
inlawrev-3343	1005	8	.	.	PUNCT
inlawrev-3343	1006	1	at	at	ADP
inlawrev-3343	1006	2	1	1	NUM
inlawrev-3343	1006	3	08	08	NUM
inlawrev-3343	1006	4	1	1	NUM
inlawrev-3343	1006	5	.	.	PUNCT
inlawrev-3343	1006	6	189	189	NUM
inlawrev-3343	1006	7	.	.	PUNCT
inlawrev-3343	1007	1	i	i	PRON
inlawrev-3343	1007	2	d.	d.	PROPN
inlawrev-3343	1007	3	in	in	ADP
inlawrev-3343	1007	4	support	support	NOUN
inlawrev-3343	1007	5	of	of	ADP
inlawrev-3343	1007	6	this	this	DET
inlawrev-3343	1007	7	principle	principle	NOUN
inlawrev-3343	1007	8	,	,	PUNCT
inlawrev-3343	1007	9	the	the	DET
inlawrev-3343	1007	10	court	court	NOUN
inlawrev-3343	1007	11	cited	cite	VERB
inlawrev-3343	1007	12	crouch	crouch	PROPN
inlawrev-3343	1007	13	v.	v.	PROPN
inlawrev-3343	1007	14	mo	mo	PROPN
inlawrev-3343	1007	15	-	-	PUNCT
inlawrev-3343	1007	16	kan	kan	PROPN
inlawrev-3343	1007	17	iron	iron	NOUN
inlawrev-3343	1007	18	workers	worker	NOUN
inlawrev-3343	1007	19	welfare	welfare	PROPN
inlawrev-3343	1007	20	fund	fund	PROPN
inlawrev-3343	1007	21	,	,	PUNCT
inlawrev-3343	1007	22	740	740	NUM
inlawrev-3343	1007	23	f.2d	f.2d	ADP
inlawrev-3343	1007	24	805	805	NUM
inlawrev-3343	1007	25	,	,	PUNCT
inlawrev-3343	1007	26	808	808	NUM
inlawrev-3343	1007	27	(	(	PUNCT
inlawrev-3343	1007	28	10th	10th	ADJ
inlawrev-3343	1007	29	cir	cir	NOUN
inlawrev-3343	1007	30	.	.	PROPN
inlawrev-3343	1007	31	1984	1984	NUM
inlawrev-3343	1007	32	)	)	PUNCT
inlawrev-3343	1007	33	,	,	PUNCT
inlawrev-3343	1007	34	where	where	SCONJ
inlawrev-3343	1007	35	a	a	DET
inlawrev-3343	1007	36	union	union	NOUN
inlawrev-3343	1007	37	employee	employee	NOUN
inlawrev-3343	1007	38	was	be	AUX
inlawrev-3343	1007	39	held	hold	VERB
inlawrev-3343	1007	40	to	to	PART
inlawrev-3343	1007	41	be	be	AUX
inlawrev-3343	1007	42	a	a	DET
inlawrev-3343	1007	43	participant	participant	NOUN
inlawrev-3343	1007	44	in	in	ADP
inlawrev-3343	1007	45	the	the	DET
inlawrev-3343	1007	46	union	union	NOUN
inlawrev-3343	1007	47	's	's	PART
inlawrev-3343	1007	48	pension	pension	NOUN
inlawrev-3343	1007	49	program	program	NOUN
inlawrev-3343	1007	50	even	even	ADV
inlawrev-3343	1007	51	though	though	SCONJ
inlawrev-3343	1007	52	she	she	PRON
inlawrev-3343	1007	53	was	be	AUX
inlawrev-3343	1007	54	excludable	excludable	ADJ
inlawrev-3343	1007	55	from	from	ADP
inlawrev-3343	1007	56	its	its	PRON
inlawrev-3343	1007	57	welfare	welfare	NOUN
inlawrev-3343	1007	58	benefit	benefit	NOUN
inlawrev-3343	1007	59	plan	plan	NOUN
inlawrev-3343	1007	60	.	.	PUNCT
inlawrev-3343	1008	1	334	334	NUM
inlawrev-3343	1008	2	indiana	indiana	PROPN
inlawrev-3343	1008	3	law	law	PROPN
inlawrev-3343	1008	4	review	review	NOUN
inlawrev-3343	1009	1	[	[	X
inlawrev-3343	1009	2	vol	vol	NOUN
inlawrev-3343	1009	3	.	.	PUNCT
inlawrev-3343	1010	1	32:301	32:301	NUM
inlawrev-3343	1010	2	employees	employee	NOUN
inlawrev-3343	1010	3	after	after	ADP
inlawrev-3343	1010	4	one	one	NUM
inlawrev-3343	1010	5	year	year	NOUN
inlawrev-3343	1010	6	of	of	ADP
inlawrev-3343	1010	7	service	service	NOUN
inlawrev-3343	1010	8	,	,	PUNCT
inlawrev-3343	1010	9	normally	normally	ADV
inlawrev-3343	1010	10	encompassing	encompass	VERB
inlawrev-3343	1010	11	1000	1000	NUM
inlawrev-3343	1010	12	hours	hour	NOUN
inlawrev-3343	1010	13	of	of	ADP
inlawrev-3343	1010	14	employment	employment	NOUN
inlawrev-3343	1010	15	in	in	ADP
inlawrev-3343	1010	16	a	a	DET
inlawrev-3343	1010	17	twelve	twelve	NUM
inlawrev-3343	1010	18	-	-	PUNCT
inlawrev-3343	1010	19	month	month	NOUN
inlawrev-3343	1010	20	period	period	NOUN
inlawrev-3343	1010	21	.	.	PUNCT
inlawrev-3343	1011	1	'^	'^	AUX
inlawrev-3343	1011	2	the	the	DET
inlawrev-3343	1011	3	court	court	NOUN
inlawrev-3343	1011	4	stated	state	VERB
inlawrev-3343	1011	5	that	that	SCONJ
inlawrev-3343	1011	6	relevant	relevant	ADJ
inlawrev-3343	1011	7	treasury	treasury	PROPN
inlawrev-3343	1011	8	department	department	PROPN
inlawrev-3343	1011	9	regulations	regulation	NOUN
inlawrev-3343	1011	10	are	be	AUX
inlawrev-3343	1011	11	applicable	applicable	ADJ
inlawrev-3343	1011	12	to	to	PART
inlawrev-3343	1011	13	erisa	erisa	VERB
inlawrev-3343	1011	14	"	"	PUNCT
inlawrev-3343	1011	15	not	not	PART
inlawrev-3343	1011	16	only	only	ADV
inlawrev-3343	1011	17	for	for	ADP
inlawrev-3343	1011	18	the	the	DET
inlawrev-3343	1011	19	purpose	purpose	NOUN
inlawrev-3343	1011	20	of	of	ADP
inlawrev-3343	1011	21	determining	determine	VERB
inlawrev-3343	1011	22	the	the	DET
inlawrev-3343	1011	23	plan	plan	NOUN
inlawrev-3343	1011	24	's	's	PART
inlawrev-3343	1011	25	tax	tax	NOUN
inlawrev-3343	1011	26	status	status	NOUN
inlawrev-3343	1011	27	,	,	PUNCT
inlawrev-3343	1011	28	but	but	CCONJ
inlawrev-3343	1011	29	also	also	ADV
inlawrev-3343	1011	30	as	as	ADP
inlawrev-3343	1011	31	persuasive	persuasive	ADJ
inlawrev-3343	1011	32	authority	authority	NOUN
inlawrev-3343	1011	33	in	in	ADP
inlawrev-3343	1011	34	determining	determine	VERB
inlawrev-3343	1011	35	the	the	DET
inlawrev-3343	1011	36	rights	right	NOUN
inlawrev-3343	1011	37	of	of	ADP
inlawrev-3343	1011	38	an	an	DET
inlawrev-3343	1011	39	employee	employee	NOUN
inlawrev-3343	1011	40	to	to	PART
inlawrev-3343	1011	41	participation	participation	VERB
inlawrev-3343	1011	42	in	in	ADP
inlawrev-3343	1011	43	an	an	DET
inlawrev-3343	1011	44	employee	employee	NOUN
inlawrev-3343	1011	45	benefit	benefit	NOUN
inlawrev-3343	1011	46	plan	plan	NOUN
inlawrev-3343	1011	47	.	.	PUNCT
inlawrev-3343	1012	1	"'^	"'^	PUNCT
inlawrev-3343	1012	2	'	'	PUNCT
inlawrev-3343	1012	3	having	having	AUX
inlawrev-3343	1012	4	concluded	conclude	VERB
inlawrev-3343	1012	5	that	that	SCONJ
inlawrev-3343	1012	6	the	the	DET
inlawrev-3343	1012	7	claimant	claimant	NOUN
inlawrev-3343	1012	8	was	be	AUX
inlawrev-3343	1012	9	a	a	DET
inlawrev-3343	1012	10	common	common	ADJ
inlawrev-3343	1012	11	law	law	NOUN
inlawrev-3343	1012	12	employee	employee	NOUN
inlawrev-3343	1012	13	of	of	ADP
inlawrev-3343	1012	14	the	the	DET
inlawrev-3343	1012	15	department	department	NOUN
inlawrev-3343	1012	16	store	store	NOUN
inlawrev-3343	1012	17	,	,	PUNCT
inlawrev-3343	1012	18	the	the	DET
inlawrev-3343	1012	19	renda	renda	PROPN
inlawrev-3343	1012	20	court	court	PROPN
inlawrev-3343	1012	21	found	find	VERB
inlawrev-3343	1012	22	that	that	SCONJ
inlawrev-3343	1012	23	she	she	PRON
inlawrev-3343	1012	24	had	have	AUX
inlawrev-3343	1012	25	met	meet	VERB
inlawrev-3343	1012	26	the	the	DET
inlawrev-3343	1012	27	minimum	minimum	ADJ
inlawrev-3343	1012	28	participation	participation	NOUN
inlawrev-3343	1012	29	requirements	requirement	NOUN
inlawrev-3343	1012	30	of	of	ADP
inlawrev-3343	1012	31	erisa	erisa	NOUN
inlawrev-3343	1012	32	and	and	CCONJ
inlawrev-3343	1012	33	was	be	AUX
inlawrev-3343	1012	34	entitled	entitle	VERB
inlawrev-3343	1012	35	to	to	ADP
inlawrev-3343	1012	36	pension	pension	NOUN
inlawrev-3343	1012	37	benefits	benefit	NOUN
inlawrev-3343	1012	38	.	.	PUNCT
inlawrev-3343	1013	1	'	'	PUNCT
inlawrev-3343	1013	2	^^	^^	CCONJ
inlawrev-3343	1013	3	inclusion	inclusion	NOUN
inlawrev-3343	1013	4	was	be	AUX
inlawrev-3343	1013	5	mandated	mandate	VERB
inlawrev-3343	1013	6	by	by	ADP
inlawrev-3343	1013	7	statute	statute	NOUN
inlawrev-3343	1013	8	even	even	ADV
inlawrev-3343	1013	9	though	though	SCONJ
inlawrev-3343	1013	10	the	the	DET
inlawrev-3343	1013	11	claimant	claimant	NOUN
inlawrev-3343	1013	12	had	have	AUX
inlawrev-3343	1013	13	never	never	ADV
inlawrev-3343	1013	14	been	be	AUX
inlawrev-3343	1013	15	treated	treat	VERB
inlawrev-3343	1013	16	as	as	ADP
inlawrev-3343	1013	17	a	a	DET
inlawrev-3343	1013	18	plan	plan	NOUN
inlawrev-3343	1013	19	participant	participant	NOUN
inlawrev-3343	1013	20	in	in	ADP
inlawrev-3343	1013	21	the	the	DET
inlawrev-3343	1013	22	pension	pension	NOUN
inlawrev-3343	1013	23	program	program	NOUN
inlawrev-3343	1013	24	,	,	PUNCT
inlawrev-3343	1013	25	and	and	CCONJ
inlawrev-3343	1013	26	despite	despite	SCONJ
inlawrev-3343	1013	27	the	the	DET
inlawrev-3343	1013	28	fact	fact	NOUN
inlawrev-3343	1013	29	that	that	SCONJ
inlawrev-3343	1013	30	no	no	DET
inlawrev-3343	1013	31	contributions	contribution	NOUN
inlawrev-3343	1013	32	had	have	AUX
inlawrev-3343	1013	33	been	be	AUX
inlawrev-3343	1013	34	made	make	VERB
inlawrev-3343	1013	35	on	on	ADP
inlawrev-3343	1013	36	her	her	PRON
inlawrev-3343	1013	37	behalf	behalf	NOUN
inlawrev-3343	1013	38	.	.	PUNCT
inlawrev-3343	1014	1	in	in	ADP
inlawrev-3343	1014	2	so	so	ADV
inlawrev-3343	1014	3	ruling	ruling	NOUN
inlawrev-3343	1014	4	,	,	PUNCT
inlawrev-3343	1014	5	the	the	DET
inlawrev-3343	1014	6	court	court	NOUN
inlawrev-3343	1014	7	rejected	reject	VERB
inlawrev-3343	1014	8	the	the	DET
inlawrev-3343	1014	9	view	view	NOUN
inlawrev-3343	1014	10	that	that	SCONJ
inlawrev-3343	1014	11	the	the	DET
inlawrev-3343	1014	12	role	role	NOUN
inlawrev-3343	1014	13	of	of	ADP
inlawrev-3343	1014	14	the	the	DET
inlawrev-3343	1014	15	relevant	relevant	ADJ
inlawrev-3343	1014	16	statutes	statute	NOUN
inlawrev-3343	1014	17	was	be	AUX
inlawrev-3343	1014	18	simply	simply	ADV
inlawrev-3343	1014	19	to	to	PART
inlawrev-3343	1014	20	determine	determine	VERB
inlawrev-3343	1014	21	the	the	DET
inlawrev-3343	1014	22	tax	tax	NOUN
inlawrev-3343	1014	23	qualified	qualified	ADJ
inlawrev-3343	1014	24	status	status	NOUN
inlawrev-3343	1014	25	ofthe	ofthe	PROPN
inlawrev-3343	1014	26	plan.^^^	plan.^^^	PROPN
inlawrev-3343	1014	27	instead	instead	ADV
inlawrev-3343	1014	28	,	,	PUNCT
inlawrev-3343	1014	29	the	the	DET
inlawrev-3343	1014	30	court	court	NOUN
inlawrev-3343	1014	31	found	find	VERB
inlawrev-3343	1014	32	that	that	SCONJ
inlawrev-3343	1014	33	the	the	DET
inlawrev-3343	1014	34	legislation	legislation	NOUN
inlawrev-3343	1014	35	created	create	VERB
inlawrev-3343	1014	36	participation	participation	NOUN
inlawrev-3343	1014	37	rights	right	NOUN
inlawrev-3343	1014	38	,	,	PUNCT
inlawrev-3343	1014	39	and	and	CCONJ
inlawrev-3343	1014	40	therefore	therefore	ADV
inlawrev-3343	1014	41	,	,	PUNCT
inlawrev-3343	1014	42	the	the	DET
inlawrev-3343	1014	43	jewelry	jewelry	NOUN
inlawrev-3343	1014	44	employer	employer	NOUN
inlawrev-3343	1014	45	's	's	PART
inlawrev-3343	1014	46	decision	decision	NOUN
inlawrev-3343	1014	47	not	not	PART
inlawrev-3343	1014	48	to	to	PART
inlawrev-3343	1014	49	adopt	adopt	VERB
inlawrev-3343	1014	50	the	the	DET
inlawrev-3343	1014	51	department	department	NOUN
inlawrev-3343	1014	52	store	store	NOUN
inlawrev-3343	1014	53	plan	plan	NOUN
inlawrev-3343	1014	54	could	could	AUX
inlawrev-3343	1014	55	not	not	PART
inlawrev-3343	1014	56	deprive	deprive	VERB
inlawrev-3343	1014	57	the	the	DET
inlawrev-3343	1014	58	claimant	claimant	NOUN
inlawrev-3343	1014	59	of	of	ADP
inlawrev-3343	1014	60	the	the	DET
inlawrev-3343	1014	61	option	option	NOUN
inlawrev-3343	1014	62	to	to	PART
inlawrev-3343	1014	63	claim	claim	VERB
inlawrev-3343	1014	64	pension	pension	NOUN
inlawrev-3343	1014	65	benefits	benefit	NOUN
inlawrev-3343	1014	66	.	.	PUNCT
inlawrev-3343	1015	1	'^	'^	NOUN
inlawrev-3343	1015	2	"	"	PUNCT
inlawrev-3343	1015	3	*	*	PUNCT
inlawrev-3343	1015	4	while	while	SCONJ
inlawrev-3343	1015	5	she	she	PRON
inlawrev-3343	1015	6	might	might	AUX
inlawrev-3343	1015	7	have	have	AUX
inlawrev-3343	1015	8	been	be	AUX
inlawrev-3343	1015	9	able	able	ADJ
inlawrev-3343	1015	10	to	to	PART
inlawrev-3343	1015	11	voluntarily	voluntarily	ADV
inlawrev-3343	1015	12	decline	decline	VERB
inlawrev-3343	1015	13	to	to	PART
inlawrev-3343	1015	14	participate	participate	VERB
inlawrev-3343	1015	15	in	in	ADP
inlawrev-3343	1015	16	the	the	DET
inlawrev-3343	1015	17	pension	pension	NOUN
inlawrev-3343	1015	18	program	program	NOUN
inlawrev-3343	1015	19	,	,	PUNCT
inlawrev-3343	1015	20	she	she	PRON
inlawrev-3343	1015	21	was	be	AUX
inlawrev-3343	1015	22	never	never	ADV
inlawrev-3343	1015	23	given	give	VERB
inlawrev-3343	1015	24	that	that	DET
inlawrev-3343	1015	25	choice	choice	NOUN
inlawrev-3343	1015	26	and	and	CCONJ
inlawrev-3343	1015	27	thus	thus	ADV
inlawrev-3343	1015	28	no	no	DET
inlawrev-3343	1015	29	waiver	waiver	NOUN
inlawrev-3343	1015	30	theory	theory	NOUN
inlawrev-3343	1015	31	was	be	AUX
inlawrev-3343	1015	32	applicable	applicable	ADJ
inlawrev-3343	1015	33	.	.	PUNCT
inlawrev-3343	1016	1	^^^	^^^	ADP
inlawrev-3343	1016	2	the	the	DET
inlawrev-3343	1016	3	renda	renda	PROPN
inlawrev-3343	1016	4	decision	decision	NOUN
inlawrev-3343	1016	5	was	be	AUX
inlawrev-3343	1016	6	followed	follow	VERB
inlawrev-3343	1016	7	by	by	ADP
inlawrev-3343	1016	8	a	a	DET
inlawrev-3343	1016	9	colorado	colorado	PROPN
inlawrev-3343	1016	10	federal	federal	PROPN
inlawrev-3343	1016	11	district	district	NOUN
inlawrev-3343	1016	12	court	court	NOUN
inlawrev-3343	1016	13	in	in	ADP
inlawrev-3343	1016	14	bronk	bronk	PROPN
inlawrev-3343	1016	15	v.	v.	ADP
inlawrev-3343	1016	16	mountain	mountain	PROPN
inlawrev-3343	1016	17	states	states	PROPN
inlawrev-3343	1016	18	telephone	telephone	PROPN
inlawrev-3343	1016	19	&	&	CCONJ
inlawrev-3343	1016	20	telegraph	telegraph	PROPN
inlawrev-3343	1016	21	,	,	PUNCT
inlawrev-3343	1016	22	inc	inc	PROPN
inlawrev-3343	1016	23	.	.	PROPN
inlawrev-3343	1016	24	,	,	PUNCT
inlawrev-3343	1016	25	'	'	PUNCT
inlawrev-3343	1016	26	^^	^^	PUNCT
inlawrev-3343	1016	27	although	although	SCONJ
inlawrev-3343	1016	28	its	its	PRON
inlawrev-3343	1016	29	ruling	ruling	NOUN
inlawrev-3343	1016	30	was	be	AUX
inlawrev-3343	1016	31	subsequently	subsequently	ADV
inlawrev-3343	1016	32	reversed	reverse	VERB
inlawrev-3343	1016	33	by	by	ADP
inlawrev-3343	1016	34	the	the	DET
inlawrev-3343	1016	35	tenth	tenth	ADJ
inlawrev-3343	1016	36	circuit	circuit	NOUN
inlawrev-3343	1016	37	court	court	NOUN
inlawrev-3343	1016	38	of	of	ADP
inlawrev-3343	1016	39	appeals	appeal	NOUN
inlawrev-3343	1016	40	.	.	PUNCT
inlawrev-3343	1017	1	^^^	^^^	PROPN
inlawrev-3343	1017	2	in	in	ADP
inlawrev-3343	1017	3	bronk	bronk	PROPN
inlawrev-3343	1017	4	,	,	PUNCT
inlawrev-3343	1017	5	the	the	DET
inlawrev-3343	1017	6	plaintiffs	plaintiff	NOUN
inlawrev-3343	1017	7	were	be	AUX
inlawrev-3343	1017	8	leased	lease	VERB
inlawrev-3343	1017	9	employees	employee	NOUN
inlawrev-3343	1017	10	who	who	PRON
inlawrev-3343	1017	11	sought	seek	VERB
inlawrev-3343	1017	12	pension	pension	NOUN
inlawrev-3343	1017	13	and	and	CCONJ
inlawrev-3343	1017	14	welfare	welfare	NOUN
inlawrev-3343	1017	15	benefit	benefit	NOUN
inlawrev-3343	1017	16	plan	plan	NOUN
inlawrev-3343	1017	17	coverage	coverage	NOUN
inlawrev-3343	1017	18	.	.	PUNCT
inlawrev-3343	1018	1	although	although	SCONJ
inlawrev-3343	1018	2	the	the	DET
inlawrev-3343	1018	3	relevant	relevant	ADJ
inlawrev-3343	1018	4	plan	plan	NOUN
inlawrev-3343	1018	5	documents	document	NOUN
inlawrev-3343	1018	6	indicated	indicate	VERB
inlawrev-3343	1018	7	that	that	SCONJ
inlawrev-3343	1018	8	coverage	coverage	NOUN
inlawrev-3343	1018	9	was	be	AUX
inlawrev-3343	1018	10	only	only	ADV
inlawrev-3343	1018	11	available	available	ADJ
inlawrev-3343	1018	12	for	for	ADP
inlawrev-3343	1018	13	regular	regular	ADJ
inlawrev-3343	1018	14	employees	employee	NOUN
inlawrev-3343	1018	15	,	,	PUNCT
inlawrev-3343	1018	16	the	the	DET
inlawrev-3343	1018	17	plaintiffs	plaintiff	NOUN
inlawrev-3343	1018	18	maintained	maintain	VERB
inlawrev-3343	1018	19	that	that	DET
inlawrev-3343	1018	20	discrimination	discrimination	NOUN
inlawrev-3343	1018	21	against	against	ADP
inlawrev-3343	1018	22	individuals	individual	NOUN
inlawrev-3343	1018	23	in	in	ADP
inlawrev-3343	1018	24	their	their	PRON
inlawrev-3343	1018	25	category	category	NOUN
inlawrev-3343	1018	26	was	be	AUX
inlawrev-3343	1018	27	barred	bar	VERB
inlawrev-3343	1018	28	.	.	PUNCT
inlawrev-3343	1019	1	in	in	ADP
inlawrev-3343	1019	2	ruling	rule	VERB
inlawrev-3343	1019	3	on	on	ADP
inlawrev-3343	1019	4	the	the	DET
inlawrev-3343	1019	5	claim	claim	NOUN
inlawrev-3343	1019	6	,	,	PUNCT
inlawrev-3343	1019	7	the	the	DET
inlawrev-3343	1019	8	district	district	NOUN
inlawrev-3343	1019	9	court	court	NOUN
inlawrev-3343	1019	10	found	find	VERB
inlawrev-3343	1019	11	that	that	SCONJ
inlawrev-3343	1019	12	the	the	DET
inlawrev-3343	1019	13	controlling	control	VERB
inlawrev-3343	1019	14	issue	issue	NOUN
inlawrev-3343	1019	15	was	be	AUX
inlawrev-3343	1019	16	not	not	PART
inlawrev-3343	1019	17	"	"	PUNCT
inlawrev-3343	1019	18	whether	whether	SCONJ
inlawrev-3343	1019	19	the	the	DET
inlawrev-3343	1019	20	administrator	administrator	NOUN
inlawrev-3343	1019	21	properly	properly	ADV
inlawrev-3343	1019	22	applied	apply	VERB
inlawrev-3343	1019	23	the	the	DET
inlawrev-3343	1019	24	terms	term	NOUN
inlawrev-3343	1019	25	of	of	ADP
inlawrev-3343	1019	26	the	the	DET
inlawrev-3343	1019	27	plan	plan	NOUN
inlawrev-3343	1019	28	;	;	PUNCT
inlawrev-3343	1019	29	rather	rather	ADV
inlawrev-3343	1019	30	,	,	PUNCT
inlawrev-3343	1019	31	it	it	PRON
inlawrev-3343	1019	32	[	[	X
inlawrev-3343	1019	33	was	be	AUX
inlawrev-3343	1019	34	]	]	PUNCT
inlawrev-3343	1019	35	whether	whether	SCONJ
inlawrev-3343	1019	36	,	,	PUNCT
inlawrev-3343	1019	37	as	as	ADP
inlawrev-3343	1019	38	a	a	DET
inlawrev-3343	1019	39	matter	matter	NOUN
inlawrev-3343	1019	40	of	of	ADP
inlawrev-3343	1019	41	law	law	NOUN
inlawrev-3343	1019	42	,	,	PUNCT
inlawrev-3343	1019	43	the	the	DET
inlawrev-3343	1019	44	administrator	administrator	NOUN
inlawrev-3343	1019	45	was	be	AUX
inlawrev-3343	1019	46	required	require	VERB
inlawrev-3343	1019	47	to	to	PART
inlawrev-3343	1019	48	include	include	VERB
inlawrev-3343	1019	49	[	[	X
inlawrev-3343	1019	50	the	the	DET
inlawrev-3343	1019	51	p]laintiffs	p]laintiff	NOUN
inlawrev-3343	1019	52	within	within	ADP
inlawrev-3343	1019	53	the	the	DET
inlawrev-3343	1019	54	coverage	coverage	NOUN
inlawrev-3343	1019	55	provisions	provision	NOUN
inlawrev-3343	1019	56	of	of	ADP
inlawrev-3343	1019	57	the	the	DET
inlawrev-3343	1019	58	plans	plan	NOUN
inlawrev-3343	1019	59	.	.	PUNCT
inlawrev-3343	1020	1	"'^^	"'^^	VERB
inlawrev-3343	1020	2	since	since	SCONJ
inlawrev-3343	1020	3	welfare	welfare	NOUN
inlawrev-3343	1020	4	benefit	benefit	NOUN
inlawrev-3343	1020	5	plans	plan	NOUN
inlawrev-3343	1020	6	do	do	AUX
inlawrev-3343	1020	7	not	not	PART
inlawrev-3343	1020	8	have	have	VERB
inlawrev-3343	1020	9	minimum	minimum	NOUN
inlawrev-3343	1020	10	190	190	NUM
inlawrev-3343	1020	11	.	.	PUNCT
inlawrev-3343	1021	1	renda	renda	PROPN
inlawrev-3343	1021	2	,	,	PUNCT
inlawrev-3343	1021	3	806	806	NUM
inlawrev-3343	1021	4	f.	f.	PROPN
inlawrev-3343	1021	5	supp	supp	PROPN
inlawrev-3343	1021	6	.	.	PUNCT
inlawrev-3343	1022	1	at	at	ADP
inlawrev-3343	1022	2	1081	1081	NUM
inlawrev-3343	1022	3	(	(	PUNCT
inlawrev-3343	1022	4	citing	cite	VERB
inlawrev-3343	1022	5	fernandez	fernandez	PROPN
inlawrev-3343	1022	6	v.	v.	PROPN
inlawrev-3343	1022	7	brock	brock	PROPN
inlawrev-3343	1022	8	,	,	PUNCT
inlawrev-3343	1022	9	840	840	NUM
inlawrev-3343	1022	10	f.2d	f.2d	NUM
inlawrev-3343	1022	11	622	622	NUM
inlawrev-3343	1022	12	,	,	PUNCT
inlawrev-3343	1022	13	625	625	NUM
inlawrev-3343	1022	14	(	(	PUNCT
inlawrev-3343	1022	15	9th	9th	ADJ
inlawrev-3343	1022	16	cir	cir	NOUN
inlawrev-3343	1022	17	.	.	PROPN
inlawrev-3343	1022	18	1988	1988	NUM
inlawrev-3343	1022	19	)	)	PUNCT
inlawrev-3343	1022	20	(	(	PUNCT
inlawrev-3343	1022	21	relying	rely	VERB
inlawrev-3343	1022	22	upon	upon	SCONJ
inlawrev-3343	1022	23	29	29	NUM
inlawrev-3343	1022	24	u.s.c	u.s.c	ADJ
inlawrev-3343	1022	25	.	.	PUNCT
inlawrev-3343	1023	1	§	§	PROPN
inlawrev-3343	1023	2	1052(a)(3)(a	1052(a)(3)(a	NUM
inlawrev-3343	1023	3	)	)	PUNCT
inlawrev-3343	1023	4	(	(	PUNCT
inlawrev-3343	1023	5	1994	1994	NUM
inlawrev-3343	1023	6	)	)	PUNCT
inlawrev-3343	1023	7	)	)	PUNCT
inlawrev-3343	1023	8	)	)	PUNCT
inlawrev-3343	1023	9	.	.	PUNCT
inlawrev-3343	1024	1	191	191	NUM
inlawrev-3343	1024	2	.	.	X
inlawrev-3343	1025	1	/^.	/^.	PUNCT
inlawrev-3343	1025	2	at	at	ADP
inlawrev-3343	1025	3	1082	1082	NUM
inlawrev-3343	1025	4	.	.	PUNCT
inlawrev-3343	1026	1	1	1	NUM
inlawrev-3343	1026	2	92	92	NUM
inlawrev-3343	1026	3	.	.	PUNCT
inlawrev-3343	1027	1	this	this	PRON
inlawrev-3343	1027	2	included	include	VERB
inlawrev-3343	1027	3	a	a	DET
inlawrev-3343	1027	4	finding	finding	NOUN
inlawrev-3343	1027	5	that	that	SCONJ
inlawrev-3343	1027	6	she	she	PRON
inlawrev-3343	1027	7	had	have	AUX
inlawrev-3343	1027	8	worked	work	VERB
inlawrev-3343	1027	9	a	a	DET
inlawrev-3343	1027	10	sufficient	sufficient	ADJ
inlawrev-3343	1027	11	number	number	NOUN
inlawrev-3343	1027	12	of	of	ADP
inlawrev-3343	1027	13	hours	hour	NOUN
inlawrev-3343	1027	14	for	for	ADP
inlawrev-3343	1027	15	the	the	DET
inlawrev-3343	1027	16	required	require	VERB
inlawrev-3343	1027	17	number	number	NOUN
inlawrev-3343	1027	18	of	of	ADP
inlawrev-3343	1027	19	weeks	week	NOUN
inlawrev-3343	1027	20	.	.	PUNCT
inlawrev-3343	1028	1	i	i	PRON
inlawrev-3343	1028	2	d.	d.	PROPN
inlawrev-3343	1028	3	at	at	ADP
inlawrev-3343	1028	4	1079	1079	NUM
inlawrev-3343	1028	5	-	-	SYM
inlawrev-3343	1028	6	80	80	NUM
inlawrev-3343	1028	7	.	.	PUNCT
inlawrev-3343	1028	8	193	193	NUM
inlawrev-3343	1028	9	.	.	PUNCT
inlawrev-3343	1029	1	i	i	PRON
inlawrev-3343	1029	2	d	d	PROPN
inlawrev-3343	1029	3	at	at	ADP
inlawrev-3343	1029	4	1082	1082	NUM
inlawrev-3343	1029	5	.	.	PUNCT
inlawrev-3343	1030	1	194	194	NUM
inlawrev-3343	1030	2	.	.	PUNCT
inlawrev-3343	1031	1	i	i	PRON
inlawrev-3343	1031	2	d.	d.	PROPN
inlawrev-3343	1031	3	at	at	ADP
inlawrev-3343	1031	4	1083	1083	NUM
inlawrev-3343	1031	5	.	.	PUNCT
inlawrev-3343	1032	1	much	much	ADJ
inlawrev-3343	1032	2	of	of	ADP
inlawrev-3343	1032	3	the	the	DET
inlawrev-3343	1032	4	court	court	NOUN
inlawrev-3343	1032	5	's	's	PART
inlawrev-3343	1032	6	analysis	analysis	NOUN
inlawrev-3343	1032	7	of	of	ADP
inlawrev-3343	1032	8	the	the	DET
inlawrev-3343	1032	9	effect	effect	NOUN
inlawrev-3343	1032	10	of	of	ADP
inlawrev-3343	1032	11	erisa	erisa	NOUN
inlawrev-3343	1032	12	and	and	CCONJ
inlawrev-3343	1032	13	the	the	DET
inlawrev-3343	1032	14	internal	internal	ADJ
inlawrev-3343	1032	15	revenue	revenue	NOUN
inlawrev-3343	1032	16	code	code	NOUN
inlawrev-3343	1032	17	is	be	AUX
inlawrev-3343	1032	18	arguably	arguably	ADV
inlawrev-3343	1032	19	dicta	dicta	ADJ
inlawrev-3343	1032	20	.	.	PUNCT
inlawrev-3343	1033	1	because	because	SCONJ
inlawrev-3343	1033	2	the	the	DET
inlawrev-3343	1033	3	claimant	claimant	NOUN
inlawrev-3343	1033	4	was	be	AUX
inlawrev-3343	1033	5	determined	determine	VERB
inlawrev-3343	1033	6	to	to	PART
inlawrev-3343	1033	7	be	be	AUX
inlawrev-3343	1033	8	a	a	DET
inlawrev-3343	1033	9	common	common	ADJ
inlawrev-3343	1033	10	law	law	NOUN
inlawrev-3343	1033	11	employee	employee	NOUN
inlawrev-3343	1033	12	,	,	PUNCT
inlawrev-3343	1033	13	she	she	PRON
inlawrev-3343	1033	14	had	have	AUX
inlawrev-3343	1033	15	been	be	AUX
inlawrev-3343	1033	16	erroneously	erroneously	ADV
inlawrev-3343	1033	17	excluded	exclude	VERB
inlawrev-3343	1033	18	from	from	ADP
inlawrev-3343	1033	19	the	the	DET
inlawrev-3343	1033	20	right	right	NOUN
inlawrev-3343	1033	21	to	to	PART
inlawrev-3343	1033	22	participate	participate	VERB
inlawrev-3343	1033	23	under	under	ADP
inlawrev-3343	1033	24	the	the	DET
inlawrev-3343	1033	25	plan	plan	NOUN
inlawrev-3343	1033	26	's	's	PART
inlawrev-3343	1033	27	own	own	ADJ
inlawrev-3343	1033	28	terms	term	NOUN
inlawrev-3343	1033	29	.	.	PUNCT
inlawrev-3343	1034	1	see	see	VERB
inlawrev-3343	1034	2	d.	d.	PROPN
inlawrev-3343	1034	3	ward	ward	PROPN
inlawrev-3343	1034	4	kallstrom	kallstrom	PROPN
inlawrev-3343	1034	5	&	&	CCONJ
inlawrev-3343	1034	6	gregory	gregory	PROPN
inlawrev-3343	1034	7	d.	d.	PROPN
inlawrev-3343	1034	8	wellons	wellons	PROPN
inlawrev-3343	1034	9	,	,	PUNCT
inlawrev-3343	1034	10	benefit	benefit	NOUN
inlawrev-3343	1034	11	eligibility	eligibility	NOUN
inlawrev-3343	1034	12	of	of	ADP
inlawrev-3343	1034	13	"	"	PUNCT
inlawrev-3343	1034	14	contingent	contingent	ADJ
inlawrev-3343	1034	15	"	"	PUNCT
inlawrev-3343	1034	16	workers	worker	NOUN
inlawrev-3343	1034	17	:	:	PUNCT
inlawrev-3343	1034	18	pitfallsfor	pitfallsfor	NOUN
inlawrev-3343	1034	19	employers	employer	NOUN
inlawrev-3343	1034	20	and	and	CCONJ
inlawrev-3343	1034	21	administrators	administrator	NOUN
inlawrev-3343	1034	22	,	,	PUNCT
inlawrev-3343	1034	23	9	9	NUM
inlawrev-3343	1034	24	benefits	benefit	NOUN
inlawrev-3343	1034	25	l.j	l.j	PROPN
inlawrev-3343	1034	26	.	.	PROPN
inlawrev-3343	1034	27	5	5	NUM
inlawrev-3343	1034	28	,	,	PUNCT
inlawrev-3343	1034	29	19	19	NUM
inlawrev-3343	1034	30	-	-	SYM
inlawrev-3343	1034	31	20	20	NUM
inlawrev-3343	1034	32	(	(	PUNCT
inlawrev-3343	1034	33	1996	1996	NUM
inlawrev-3343	1034	34	)	)	PUNCT
inlawrev-3343	1034	35	.	.	PUNCT
inlawrev-3343	1035	1	195	195	NUM
inlawrev-3343	1035	2	.	.	X
inlawrev-3343	1035	3	renda	renda	PROPN
inlawrev-3343	1035	4	,	,	PUNCT
inlawrev-3343	1035	5	806	806	NUM
inlawrev-3343	1035	6	f.	f.	PROPN
inlawrev-3343	1035	7	supp	supp	PROPN
inlawrev-3343	1035	8	.	.	PUNCT
inlawrev-3343	1036	1	at	at	ADP
inlawrev-3343	1036	2	1083	1083	NUM
inlawrev-3343	1036	3	.	.	PUNCT
inlawrev-3343	1037	1	196	196	NUM
inlawrev-3343	1037	2	.	.	NUM
inlawrev-3343	1037	3	943	943	NUM
inlawrev-3343	1037	4	f.	f.	PROPN
inlawrev-3343	1037	5	supp	supp	PROPN
inlawrev-3343	1037	6	.	.	PUNCT
inlawrev-3343	1038	1	1317	1317	NUM
inlawrev-3343	1038	2	(	(	PUNCT
inlawrev-3343	1038	3	d.	d.	PROPN
inlawrev-3343	1038	4	colo	colo	PROPN
inlawrev-3343	1038	5	.	.	PUNCT
inlawrev-3343	1039	1	1996	1996	NUM
inlawrev-3343	1039	2	)	)	PUNCT
inlawrev-3343	1040	1	[	[	X
inlawrev-3343	1040	2	hereinafter	hereinafter	NOUN
inlawrev-3343	1040	3	bronk	bronk	PROPN
inlawrev-3343	1040	4	i	i	PROPN
inlawrev-3343	1040	5	]	]	X
inlawrev-3343	1040	6	,	,	PUNCT
inlawrev-3343	1040	7	rev'd	rev'd	VERB
inlawrev-3343	1040	8	,	,	PUNCT
inlawrev-3343	1040	9	140	140	NUM
inlawrev-3343	1040	10	f.3d	f.3d	NUM
inlawrev-3343	1040	11	1335	1335	NUM
inlawrev-3343	1040	12	(	(	PUNCT
inlawrev-3343	1040	13	10th	10th	ADJ
inlawrev-3343	1040	14	cir	cir	NOUN
inlawrev-3343	1040	15	.	.	PUNCT
inlawrev-3343	1040	16	1998	1998	NUM
inlawrev-3343	1040	17	)	)	PUNCT
inlawrev-3343	1041	1	[	[	X
inlawrev-3343	1041	2	hereinafter	hereinafter	NOUN
inlawrev-3343	1041	3	bronk	bronk	PROPN
inlawrev-3343	1041	4	ii	ii	PROPN
inlawrev-3343	1041	5	]	]	PROPN
inlawrev-3343	1041	6	.	.	PUNCT
inlawrev-3343	1041	7	197	197	NUM
inlawrev-3343	1041	8	.	.	PUNCT
inlawrev-3343	1041	9	bronk	bronk	PROPN
inlawrev-3343	1041	10	ii	ii	PROPN
inlawrev-3343	1041	11	,	,	PUNCT
inlawrev-3343	1041	12	140	140	NUM
inlawrev-3343	1041	13	f.3d	f.3d	NUM
inlawrev-3343	1041	14	1335	1335	NUM
inlawrev-3343	1041	15	(	(	PUNCT
inlawrev-3343	1041	16	10th	10th	ADJ
inlawrev-3343	1041	17	cir	cir	NOUN
inlawrev-3343	1041	18	.	.	PUNCT
inlawrev-3343	1041	19	1998	1998	NUM
inlawrev-3343	1041	20	)	)	PUNCT
inlawrev-3343	1041	21	.	.	PUNCT
inlawrev-3343	1041	22	1	1	NUM
inlawrev-3343	1041	23	98	98	NUM
inlawrev-3343	1041	24	.	.	PUNCT
inlawrev-3343	1042	1	bronk	bronk	PROPN
inlawrev-3343	1042	2	i	i	PROPN
inlawrev-3343	1042	3	,	,	PUNCT
inlawrev-3343	1042	4	943	943	NUM
inlawrev-3343	1042	5	f.	f.	PROPN
inlawrev-3343	1042	6	supp	supp	PROPN
inlawrev-3343	1042	7	.	.	PUNCT
inlawrev-3343	1043	1	at	at	ADP
inlawrev-3343	1043	2	1	1	NUM
inlawrev-3343	1043	3	322	322	NUM
inlawrev-3343	1043	4	.	.	PUNCT
inlawrev-3343	1043	5	1999	1999	NUM
inlawrev-3343	1043	6	]	]	PUNCT
inlawrev-3343	1043	7	employee	employee	NOUN
inlawrev-3343	1043	8	benefits	benefit	VERB
inlawrev-3343	1043	9	problem	problem	VERB
inlawrev-3343	1043	10	335	335	NUM
inlawrev-3343	1043	11	participation	participation	NOUN
inlawrev-3343	1043	12	,	,	PUNCT
inlawrev-3343	1043	13	vesting	vest	VERB
inlawrev-3343	1043	14	,	,	PUNCT
inlawrev-3343	1043	15	or	or	CCONJ
inlawrev-3343	1043	16	funding	funding	NOUN
inlawrev-3343	1043	17	requirements	requirement	NOUN
inlawrev-3343	1043	18	under	under	ADP
inlawrev-3343	1043	19	erisa	erisa	NOUN
inlawrev-3343	1043	20	,	,	PUNCT
inlawrev-3343	1043	21	the	the	DET
inlawrev-3343	1043	22	court	court	NOUN
inlawrev-3343	1043	23	recognized	recognize	VERB
inlawrev-3343	1043	24	that	that	SCONJ
inlawrev-3343	1043	25	no	no	DET
inlawrev-3343	1043	26	claim	claim	NOUN
inlawrev-3343	1043	27	for	for	ADP
inlawrev-3343	1043	28	discriminatory	discriminatory	ADJ
inlawrev-3343	1043	29	exclusion	exclusion	NOUN
inlawrev-3343	1043	30	from	from	ADP
inlawrev-3343	1043	31	welfare	welfare	NOUN
inlawrev-3343	1043	32	benefit	benefit	NOUN
inlawrev-3343	1043	33	plan	plan	NOUN
inlawrev-3343	1043	34	participation	participation	NOUN
inlawrev-3343	1043	35	could	could	AUX
inlawrev-3343	1043	36	be	be	AUX
inlawrev-3343	1043	37	made	make	VERB
inlawrev-3343	1043	38	.	.	PUNCT
inlawrev-3343	1044	1	'^^	'^^	PROPN
inlawrev-3343	1044	2	however	however	ADV
inlawrev-3343	1044	3	,	,	PUNCT
inlawrev-3343	1044	4	the	the	DET
inlawrev-3343	1044	5	court	court	NOUN
inlawrev-3343	1044	6	concluded	conclude	VERB
inlawrev-3343	1044	7	that	that	SCONJ
inlawrev-3343	1044	8	the	the	DET
inlawrev-3343	1044	9	contrary	contrary	NOUN
inlawrev-3343	1044	10	was	be	AUX
inlawrev-3343	1044	11	true	true	ADJ
inlawrev-3343	1044	12	for	for	ADP
inlawrev-3343	1044	13	pension	pension	NOUN
inlawrev-3343	1044	14	plans.^	plans.^	NOUN
inlawrev-3343	1044	15	°	°	NOUN
inlawrev-3343	1044	16	^	^	PUNCT
inlawrev-3343	1044	17	the	the	DET
inlawrev-3343	1044	18	court	court	NOUN
inlawrev-3343	1044	19	specifically	specifically	ADV
inlawrev-3343	1044	20	declined	decline	VERB
inlawrev-3343	1044	21	to	to	PART
inlawrev-3343	1044	22	follow	follow	VERB
inlawrev-3343	1044	23	the	the	DET
inlawrev-3343	1044	24	rationale	rationale	NOUN
inlawrev-3343	1044	25	of	of	ADP
inlawrev-3343	1044	26	the	the	DET
inlawrev-3343	1044	27	abraham	abraham	PROPN
inlawrev-3343	1044	28	and	and	CCONJ
inlawrev-3343	1044	29	microsoft	microsoft	PROPN
inlawrev-3343	1044	30	rulings	ruling	NOUN
inlawrev-3343	1044	31	,	,	PUNCT
inlawrev-3343	1044	32	which	which	PRON
inlawrev-3343	1044	33	limited	limit	VERB
inlawrev-3343	1044	34	the	the	DET
inlawrev-3343	1044	35	role	role	NOUN
inlawrev-3343	1044	36	of	of	ADP
inlawrev-3343	1044	37	erisa	erisa	NOUN
inlawrev-3343	1044	38	and	and	CCONJ
inlawrev-3343	1044	39	internal	internal	ADJ
inlawrev-3343	1044	40	revenue	revenue	NOUN
inlawrev-3343	1044	41	code	code	NOUN
inlawrev-3343	1044	42	provisions	provision	NOUN
inlawrev-3343	1044	43	to	to	ADP
inlawrev-3343	1044	44	determining	determine	VERB
inlawrev-3343	1044	45	the	the	DET
inlawrev-3343	1044	46	tax	tax	NOUN
inlawrev-3343	1044	47	qualified	qualified	ADJ
inlawrev-3343	1044	48	status	status	NOUN
inlawrev-3343	1044	49	of	of	ADP
inlawrev-3343	1044	50	benefit	benefit	NOUN
inlawrev-3343	1044	51	programs.^^	programs.^^	PUNCT
inlawrev-3343	1044	52	'	'	PUNCT
inlawrev-3343	1044	53	following	follow	VERB
inlawrev-3343	1044	54	the	the	DET
inlawrev-3343	1044	55	renda	renda	PROPN
inlawrev-3343	1044	56	analysis	analysis	NOUN
inlawrev-3343	1044	57	,	,	PUNCT
inlawrev-3343	1044	58	the	the	DET
inlawrev-3343	1044	59	court	court	NOUN
inlawrev-3343	1044	60	held	hold	VERB
inlawrev-3343	1044	61	that	that	SCONJ
inlawrev-3343	1044	62	minimum	minimum	ADJ
inlawrev-3343	1044	63	participation	participation	NOUN
inlawrev-3343	1044	64	,	,	PUNCT
inlawrev-3343	1044	65	vesting	vest	VERB
inlawrev-3343	1044	66	,	,	PUNCT
inlawrev-3343	1044	67	and	and	CCONJ
inlawrev-3343	1044	68	funding	funding	NOUN
inlawrev-3343	1044	69	requirements	requirement	NOUN
inlawrev-3343	1044	70	for	for	ADP
inlawrev-3343	1044	71	pension	pension	NOUN
inlawrev-3343	1044	72	programs	program	NOUN
inlawrev-3343	1044	73	are	be	AUX
inlawrev-3343	1044	74	obligatory	obligatory	ADJ
inlawrev-3343	1044	75	on	on	ADP
inlawrev-3343	1044	76	plan	plan	NOUN
inlawrev-3343	1044	77	administrators	administrator	NOUN
inlawrev-3343	1044	78	despite	despite	SCONJ
inlawrev-3343	1044	79	the	the	DET
inlawrev-3343	1044	80	language	language	NOUN
inlawrev-3343	1044	81	contained	contain	VERB
inlawrev-3343	1044	82	in	in	ADP
inlawrev-3343	1044	83	the	the	DET
inlawrev-3343	1044	84	plan	plan	NOUN
inlawrev-3343	1044	85	,	,	PUNCT
inlawrev-3343	1044	86	and	and	CCONJ
inlawrev-3343	1044	87	that	that	SCONJ
inlawrev-3343	1044	88	the	the	DET
inlawrev-3343	1044	89	standards	standard	NOUN
inlawrev-3343	1044	90	require	require	VERB
inlawrev-3343	1044	91	the	the	DET
inlawrev-3343	1044	92	inclusion	inclusion	NOUN
inlawrev-3343	1044	93	of	of	ADP
inlawrev-3343	1044	94	leased	lease	VERB
inlawrev-3343	1044	95	workers	worker	NOUN
inlawrev-3343	1044	96	who	who	PRON
inlawrev-3343	1044	97	meet	meet	VERB
inlawrev-3343	1044	98	the	the	DET
inlawrev-3343	1044	99	definition	definition	NOUN
inlawrev-3343	1044	100	of	of	ADP
inlawrev-3343	1044	101	common	common	ADJ
inlawrev-3343	1044	102	law	law	NOUN
inlawrev-3343	1044	103	employees.^^^	employees.^^^	ADJ
inlawrev-3343	1044	104	for	for	ADP
inlawrev-3343	1044	105	the	the	DET
inlawrev-3343	1044	106	district	district	NOUN
inlawrev-3343	1044	107	court	court	NOUN
inlawrev-3343	1044	108	,	,	PUNCT
inlawrev-3343	1044	109	erisa	erisa	NOUN
inlawrev-3343	1044	110	barred	bar	VERB
inlawrev-3343	1044	111	discrimination	discrimination	NOUN
inlawrev-3343	1044	112	against	against	ADP
inlawrev-3343	1044	113	such	such	ADJ
inlawrev-3343	1044	114	individuals	individual	NOUN
inlawrev-3343	1044	115	in	in	ADP
inlawrev-3343	1044	116	pension	pension	NOUN
inlawrev-3343	1044	117	plans	plan	NOUN
inlawrev-3343	1044	118	,	,	PUNCT
inlawrev-3343	1044	119	in	in	ADP
inlawrev-3343	1044	120	addition	addition	NOUN
inlawrev-3343	1044	121	to	to	ADP
inlawrev-3343	1044	122	barring	bar	VERB
inlawrev-3343	1044	123	discrimination	discrimination	NOUN
inlawrev-3343	1044	124	on	on	ADP
inlawrev-3343	1044	125	the	the	DET
inlawrev-3343	1044	126	basis	basis	NOUN
inlawrev-3343	1044	127	of	of	ADP
inlawrev-3343	1044	128	age	age	NOUN
inlawrev-3343	1044	129	or	or	CCONJ
inlawrev-3343	1044	130	length	length	NOUN
inlawrev-3343	1044	131	of	of	ADP
inlawrev-3343	1044	132	service	service	NOUN
inlawrev-3343	1044	133	as	as	ADV
inlawrev-3343	1044	134	long	long	ADV
inlawrev-3343	1044	135	as	as	SCONJ
inlawrev-3343	1044	136	statutory	statutory	ADJ
inlawrev-3343	1044	137	minimums	minimum	NOUN
inlawrev-3343	1044	138	were	be	AUX
inlawrev-3343	1044	139	met	meet	VERB
inlawrev-3343	1044	140	.	.	PUNCT
inlawrev-3343	1045	1	a	a	DET
inlawrev-3343	1045	2	1984	1984	NUM
inlawrev-3343	1045	3	ruling	ruling	NOUN
inlawrev-3343	1045	4	of	of	ADP
inlawrev-3343	1045	5	the	the	DET
inlawrev-3343	1045	6	tenth	tenth	ADJ
inlawrev-3343	1045	7	circuit	circuit	NOUN
inlawrev-3343	1045	8	court	court	NOUN
inlawrev-3343	1045	9	of	of	ADP
inlawrev-3343	1045	10	appeals	appeals	PROPN
inlawrev-3343	1045	11	in	in	ADP
inlawrev-3343	1045	12	crouch	crouch	PROPN
inlawrev-3343	1045	13	v.	v.	PROPN
inlawrev-3343	1045	14	mo	mo	PROPN
inlawrev-3343	1045	15	-	-	PUNCT
inlawrev-3343	1045	16	kan	kan	PROPN
inlawrev-3343	1045	17	iron	iron	NOUN
inlawrev-3343	1045	18	workers	worker	NOUN
inlawrev-3343	1045	19	welfare	welfare	NOUN
inlawrev-3343	1045	20	funcf^^	funcf^^	NUM
inlawrev-3343	1045	21	represents	represent	VERB
inlawrev-3343	1045	22	an	an	DET
inlawrev-3343	1045	23	earlier	early	ADJ
inlawrev-3343	1045	24	example	example	NOUN
inlawrev-3343	1045	25	of	of	ADP
inlawrev-3343	1045	26	the	the	DET
inlawrev-3343	1045	27	use	use	NOUN
inlawrev-3343	1045	28	of	of	ADP
inlawrev-3343	1045	29	statutory	statutory	ADJ
inlawrev-3343	1045	30	principles	principle	NOUN
inlawrev-3343	1045	31	to	to	PART
inlawrev-3343	1045	32	dictate	dictate	VERB
inlawrev-3343	1045	33	the	the	DET
inlawrev-3343	1045	34	provision	provision	NOUN
inlawrev-3343	1045	35	of	of	ADP
inlawrev-3343	1045	36	benefits	benefit	NOUN
inlawrev-3343	1045	37	to	to	ADP
inlawrev-3343	1045	38	employees	employee	NOUN
inlawrev-3343	1045	39	who	who	PRON
inlawrev-3343	1045	40	might	might	AUX
inlawrev-3343	1045	41	otherwise	otherwise	ADV
inlawrev-3343	1045	42	have	have	AUX
inlawrev-3343	1045	43	been	be	AUX
inlawrev-3343	1045	44	excluded	exclude	VERB
inlawrev-3343	1045	45	,	,	PUNCT
inlawrev-3343	1045	46	although	although	SCONJ
inlawrev-3343	1045	47	the	the	DET
inlawrev-3343	1045	48	case	case	NOUN
inlawrev-3343	1045	49	also	also	ADV
inlawrev-3343	1045	50	incorporates	incorporate	VERB
inlawrev-3343	1045	51	contract	contract	NOUN
inlawrev-3343	1045	52	-	-	PUNCT
inlawrev-3343	1045	53	based	base	VERB
inlawrev-3343	1045	54	analysis	analysis	NOUN
inlawrev-3343	1045	55	.	.	PUNCT
inlawrev-3343	1046	1	crouch	crouch	PROPN
inlawrev-3343	1046	2	involved	involve	VERB
inlawrev-3343	1046	3	a	a	DET
inlawrev-3343	1046	4	union	union	NOUN
inlawrev-3343	1046	5	secretary	secretary	NOUN
inlawrev-3343	1046	6	who	who	PRON
inlawrev-3343	1046	7	had	have	AUX
inlawrev-3343	1046	8	not	not	PART
inlawrev-3343	1046	9	been	be	AUX
inlawrev-3343	1046	10	included	include	VERB
inlawrev-3343	1046	11	in	in	ADP
inlawrev-3343	1046	12	the	the	DET
inlawrev-3343	1046	13	union	union	NOUN
inlawrev-3343	1046	14	's	's	PART
inlawrev-3343	1046	15	welfare	welfare	NOUN
inlawrev-3343	1046	16	and	and	CCONJ
inlawrev-3343	1046	17	pension	pension	NOUN
inlawrev-3343	1046	18	benefit	benefit	NOUN
inlawrev-3343	1046	19	plans	plan	NOUN
inlawrev-3343	1046	20	.	.	PUNCT
inlawrev-3343	1047	1	local	local	ADJ
inlawrev-3343	1047	2	union	union	NOUN
inlawrev-3343	1047	3	officials	official	NOUN
inlawrev-3343	1047	4	had	have	AUX
inlawrev-3343	1047	5	concluded	conclude	VERB
inlawrev-3343	1047	6	that	that	SCONJ
inlawrev-3343	1047	7	she	she	PRON
inlawrev-3343	1047	8	was	be	AUX
inlawrev-3343	1047	9	not	not	PART
inlawrev-3343	1047	10	eligible	eligible	ADJ
inlawrev-3343	1047	11	,	,	PUNCT
inlawrev-3343	1047	12	and	and	CCONJ
inlawrev-3343	1047	13	therefore	therefore	ADV
inlawrev-3343	1047	14	,	,	PUNCT
inlawrev-3343	1047	15	they	they	PRON
inlawrev-3343	1047	16	had	have	AUX
inlawrev-3343	1047	17	not	not	PART
inlawrev-3343	1047	18	made	make	VERB
inlawrev-3343	1047	19	any	any	DET
inlawrev-3343	1047	20	contributions	contribution	NOUN
inlawrev-3343	1047	21	on	on	ADP
inlawrev-3343	1047	22	her	she	PRON
inlawrev-3343	1047	23	behalf.^^	behalf.^^	NOUN
inlawrev-3343	1047	24	"	"	PUNCT
inlawrev-3343	1047	25	*	*	PUNCT
inlawrev-3343	1047	26	the	the	DET
inlawrev-3343	1047	27	plan	plan	NOUN
inlawrev-3343	1047	28	denied	deny	VERB
inlawrev-3343	1047	29	coverage	coverage	NOUN
inlawrev-3343	1047	30	for	for	ADP
inlawrev-3343	1047	31	her	she	PRON
inlawrev-3343	1047	32	since	since	SCONJ
inlawrev-3343	1047	33	it	it	PRON
inlawrev-3343	1047	34	had	have	AUX
inlawrev-3343	1047	35	not	not	PART
inlawrev-3343	1047	36	received	receive	VERB
inlawrev-3343	1047	37	any	any	DET
inlawrev-3343	1047	38	transmissions	transmission	NOUN
inlawrev-3343	1047	39	from	from	ADP
inlawrev-3343	1047	40	the	the	DET
inlawrev-3343	1047	41	local	local	ADJ
inlawrev-3343	1047	42	union	union	NOUN
inlawrev-3343	1047	43	indicating	indicate	VERB
inlawrev-3343	1047	44	that	that	SCONJ
inlawrev-3343	1047	45	the	the	DET
inlawrev-3343	1047	46	secretary	secretary	NOUN
inlawrev-3343	1047	47	was	be	AUX
inlawrev-3343	1047	48	a	a	DET
inlawrev-3343	1047	49	participant	participant	NOUN
inlawrev-3343	1047	50	.	.	PUNCT
inlawrev-3343	1048	1	the	the	DET
inlawrev-3343	1048	2	court	court	NOUN
inlawrev-3343	1048	3	recognized	recognize	VERB
inlawrev-3343	1048	4	that	that	SCONJ
inlawrev-3343	1048	5	the	the	DET
inlawrev-3343	1048	6	language	language	NOUN
inlawrev-3343	1048	7	of	of	ADP
inlawrev-3343	1048	8	the	the	DET
inlawrev-3343	1048	9	plan	plan	NOUN
inlawrev-3343	1048	10	could	could	AUX
inlawrev-3343	1048	11	be	be	AUX
inlawrev-3343	1048	12	read	read	VERB
inlawrev-3343	1048	13	to	to	PART
inlawrev-3343	1048	14	cover	cover	VERB
inlawrev-3343	1048	15	her	she	PRON
inlawrev-3343	1048	16	,	,	PUNCT
inlawrev-3343	1048	17	but	but	CCONJ
inlawrev-3343	1048	18	noted	note	VERB
inlawrev-3343	1048	19	that	that	SCONJ
inlawrev-3343	1048	20	this	this	PRON
inlawrev-3343	1048	21	was	be	AUX
inlawrev-3343	1048	22	not	not	PART
inlawrev-3343	1048	23	a	a	DET
inlawrev-3343	1048	24	required	required	ADJ
inlawrev-3343	1048	25	reading.^^^	reading.^^^	PROPN
inlawrev-3343	1048	26	furthermore	furthermore	ADV
inlawrev-3343	1048	27	,	,	PUNCT
inlawrev-3343	1048	28	welfare	welfare	NOUN
inlawrev-3343	1048	29	benefit	benefit	NOUN
inlawrev-3343	1048	30	plans	plan	NOUN
inlawrev-3343	1048	31	are	be	AUX
inlawrev-3343	1048	32	not	not	PART
inlawrev-3343	1048	33	subject	subject	ADJ
inlawrev-3343	1048	34	to	to	ADP
inlawrev-3343	1048	35	erisa	erisa	NOUN
inlawrev-3343	1048	36	participation	participation	NOUN
inlawrev-3343	1048	37	,	,	PUNCT
inlawrev-3343	1048	38	vesting	vest	VERB
inlawrev-3343	1048	39	,	,	PUNCT
inlawrev-3343	1048	40	and	and	CCONJ
inlawrev-3343	1048	41	funding	funding	NOUN
inlawrev-3343	1048	42	requirements	requirement	NOUN
inlawrev-3343	1048	43	and	and	CCONJ
inlawrev-3343	1048	44	,	,	PUNCT
inlawrev-3343	1048	45	therefore	therefore	ADV
inlawrev-3343	1048	46	,	,	PUNCT
inlawrev-3343	1048	47	"	"	PUNCT
inlawrev-3343	1048	48	the	the	DET
inlawrev-3343	1048	49	law	law	NOUN
inlawrev-3343	1048	50	permits	permit	VERB
inlawrev-3343	1048	51	a	a	DET
inlawrev-3343	1048	52	welfare	welfare	NOUN
inlawrev-3343	1048	53	plan	plan	NOUN
inlawrev-3343	1048	54	to	to	PART
inlawrev-3343	1048	55	discriminate	discriminate	VERB
inlawrev-3343	1048	56	against	against	ADP
inlawrev-3343	1048	57	particular	particular	ADJ
inlawrev-3343	1048	58	199	199	NUM
inlawrev-3343	1048	59	.	.	PUNCT
inlawrev-3343	1049	1	i	i	PRON
inlawrev-3343	1049	2	d.	d.	PROPN
inlawrev-3343	1049	3	at	at	ADP
inlawrev-3343	1049	4	1323	1323	NUM
inlawrev-3343	1049	5	.	.	PUNCT
inlawrev-3343	1050	1	200	200	NUM
inlawrev-3343	1050	2	.	.	PUNCT
inlawrev-3343	1051	1	i	i	PRON
inlawrev-3343	1051	2	d.	d.	PROPN
inlawrev-3343	1051	3	201	201	NUM
inlawrev-3343	1051	4	.	.	PUNCT
inlawrev-3343	1051	5	mat	mat	PROPN
inlawrev-3343	1051	6	1325	1325	NUM
inlawrev-3343	1051	7	.	.	PUNCT
inlawrev-3343	1052	1	202	202	NUM
inlawrev-3343	1052	2	.	.	PUNCT
inlawrev-3343	1053	1	i	i	PRON
inlawrev-3343	1053	2	d.	d.	PROPN
inlawrev-3343	1053	3	the	the	DET
inlawrev-3343	1053	4	district	district	NOUN
inlawrev-3343	1053	5	court	court	NOUN
inlawrev-3343	1053	6	also	also	ADV
inlawrev-3343	1053	7	rejected	reject	VERB
inlawrev-3343	1053	8	the	the	DET
inlawrev-3343	1053	9	argument	argument	NOUN
inlawrev-3343	1053	10	that	that	SCONJ
inlawrev-3343	1053	11	this	this	DET
inlawrev-3343	1053	12	result	result	NOUN
inlawrev-3343	1053	13	should	should	AUX
inlawrev-3343	1053	14	be	be	AUX
inlawrev-3343	1053	15	limited	limit	VERB
inlawrev-3343	1053	16	to	to	ADP
inlawrev-3343	1053	17	plans	plan	NOUN
inlawrev-3343	1053	18	which	which	PRON
inlawrev-3343	1053	19	expressly	expressly	ADV
inlawrev-3343	1053	20	incorporate	incorporate	VERB
inlawrev-3343	1053	21	statutory	statutory	ADJ
inlawrev-3343	1053	22	requirements	requirement	NOUN
inlawrev-3343	1053	23	.	.	PUNCT
inlawrev-3343	1054	1	i	i	PRON
inlawrev-3343	1054	2	d.	d.	PROPN
inlawrev-3343	1054	3	in	in	ADP
inlawrev-3343	1054	4	contrast	contrast	NOUN
inlawrev-3343	1054	5	,	,	PUNCT
inlawrev-3343	1054	6	the	the	DET
inlawrev-3343	1054	7	tenth	tenth	ADJ
inlawrev-3343	1054	8	circuit	circuit	NOUN
inlawrev-3343	1054	9	court	court	NOUN
inlawrev-3343	1054	10	of	of	ADP
inlawrev-3343	1054	11	appeals	appeals	PROPN
inlawrev-3343	1054	12	found	find	VERB
inlawrev-3343	1054	13	the	the	DET
inlawrev-3343	1054	14	renda	renda	PROPN
inlawrev-3343	1054	15	analysis	analysis	NOUN
inlawrev-3343	1054	16	unpersuasive	unpersuasive	ADJ
inlawrev-3343	1054	17	.	.	PUNCT
inlawrev-3343	1055	1	bronk	bronk	PROPN
inlawrev-3343	1055	2	ii	ii	PROPN
inlawrev-3343	1055	3	,	,	PUNCT
inlawrev-3343	1055	4	140	140	NUM
inlawrev-3343	1055	5	f.3d	f.3d	NUM
inlawrev-3343	1055	6	at	at	ADP
inlawrev-3343	1055	7	1338	1338	NUM
inlawrev-3343	1055	8	.	.	PUNCT
inlawrev-3343	1056	1	it	it	PRON
inlawrev-3343	1056	2	concluded	conclude	VERB
inlawrev-3343	1056	3	that	that	SCONJ
inlawrev-3343	1056	4	the	the	DET
inlawrev-3343	1056	5	relevant	relevant	ADJ
inlawrev-3343	1056	6	statutory	statutory	ADJ
inlawrev-3343	1056	7	language	language	NOUN
inlawrev-3343	1056	8	of	of	ADP
inlawrev-3343	1056	9	erisa	erisa	NOUN
inlawrev-3343	1056	10	does	do	AUX
inlawrev-3343	1056	11	not	not	PART
inlawrev-3343	1056	12	bar	bar	VERB
inlawrev-3343	1056	13	discrimination	discrimination	NOUN
inlawrev-3343	1056	14	against	against	ADP
inlawrev-3343	1056	15	categories	category	NOUN
inlawrev-3343	1056	16	of	of	ADP
inlawrev-3343	1056	17	workers	worker	NOUN
inlawrev-3343	1056	18	even	even	ADV
inlawrev-3343	1056	19	with	with	ADP
inlawrev-3343	1056	20	respect	respect	NOUN
inlawrev-3343	1056	21	to	to	ADP
inlawrev-3343	1056	22	pension	pension	NOUN
inlawrev-3343	1056	23	plans	plan	NOUN
inlawrev-3343	1056	24	which	which	PRON
inlawrev-3343	1056	25	are	be	AUX
inlawrev-3343	1056	26	subject	subject	ADJ
inlawrev-3343	1056	27	to	to	ADP
inlawrev-3343	1056	28	participation	participation	NOUN
inlawrev-3343	1056	29	,	,	PUNCT
inlawrev-3343	1056	30	vesting	vest	VERB
inlawrev-3343	1056	31	and	and	CCONJ
inlawrev-3343	1056	32	funding	funding	NOUN
inlawrev-3343	1056	33	requirements	requirement	NOUN
inlawrev-3343	1056	34	.	.	PUNCT
inlawrev-3343	1057	1	i	i	PRON
inlawrev-3343	1057	2	d.	d.	VERB
inlawrev-3343	1057	3	the	the	DET
inlawrev-3343	1057	4	earlier	early	ADJ
inlawrev-3343	1057	5	decision	decision	NOUN
inlawrev-3343	1057	6	of	of	ADP
inlawrev-3343	1057	7	the	the	DET
inlawrev-3343	1057	8	tenth	tenth	ADJ
inlawrev-3343	1057	9	circuit	circuit	NOUN
inlawrev-3343	1057	10	in	in	ADP
inlawrev-3343	1057	11	crouch	crouch	PROPN
inlawrev-3343	1057	12	v.	v.	PROPN
inlawrev-3343	1057	13	mo	mo	PROPN
inlawrev-3343	1057	14	-	-	PUNCT
inlawrev-3343	1057	15	kan	kan	PROPN
inlawrev-3343	1057	16	iron	iron	NOUN
inlawrev-3343	1057	17	workers	worker	NOUN
inlawrev-3343	1057	18	welfare	welfare	PROPN
inlawrev-3343	1057	19	fund	fund	PROPN
inlawrev-3343	1057	20	,	,	PUNCT
inlawrev-3343	1057	21	740	740	NUM
inlawrev-3343	1057	22	f.2d	f.2d	NUM
inlawrev-3343	1057	23	805	805	NUM
inlawrev-3343	1057	24	(	(	PUNCT
inlawrev-3343	1057	25	10th	10th	ADJ
inlawrev-3343	1057	26	cir	cir	NOUN
inlawrev-3343	1057	27	.	.	PROPN
inlawrev-3343	1057	28	1984	1984	NUM
inlawrev-3343	1057	29	)	)	PUNCT
inlawrev-3343	1057	30	,	,	PUNCT
inlawrev-3343	1057	31	was	be	AUX
inlawrev-3343	1057	32	deemed	deem	VERB
inlawrev-3343	1057	33	consistent	consistent	ADJ
inlawrev-3343	1057	34	because	because	SCONJ
inlawrev-3343	1057	35	the	the	DET
inlawrev-3343	1057	36	relevant	relevant	ADJ
inlawrev-3343	1057	37	benetlt	benetlt	NOUN
inlawrev-3343	1057	38	plans	plan	NOUN
inlawrev-3343	1057	39	at	at	ADP
inlawrev-3343	1057	40	issue	issue	NOUN
inlawrev-3343	1057	41	there	there	ADV
inlawrev-3343	1057	42	stated	state	VERB
inlawrev-3343	1057	43	that	that	SCONJ
inlawrev-3343	1057	44	they	they	PRON
inlawrev-3343	1057	45	were	be	AUX
inlawrev-3343	1057	46	to	to	PART
inlawrev-3343	1057	47	comply	comply	VERB
inlawrev-3343	1057	48	with	with	ADP
inlawrev-3343	1057	49	erisa	erisa	NOUN
inlawrev-3343	1057	50	,	,	PUNCT
inlawrev-3343	1057	51	the	the	DET
inlawrev-3343	1057	52	internal	internal	ADJ
inlawrev-3343	1057	53	revenue	revenue	NOUN
inlawrev-3343	1057	54	code	code	NOUN
inlawrev-3343	1057	55	,	,	PUNCT
inlawrev-3343	1057	56	and	and	CCONJ
inlawrev-3343	1057	57	applicable	applicable	ADJ
inlawrev-3343	1057	58	treasury	treasury	PROPN
inlawrev-3343	1057	59	department	department	NOUN
inlawrev-3343	1057	60	regulations	regulation	NOUN
inlawrev-3343	1057	61	.	.	PUNCT
inlawrev-3343	1058	1	bronk	bronk	PROPN
inlawrev-3343	1058	2	ii	ii	PROPN
inlawrev-3343	1058	3	,	,	PUNCT
inlawrev-3343	1058	4	140	140	NUM
inlawrev-3343	1058	5	f.3d	f.3d	NUM
inlawrev-3343	1058	6	at	at	ADP
inlawrev-3343	1058	7	1338	1338	NUM
inlawrev-3343	1058	8	.	.	PUNCT
inlawrev-3343	1059	1	absent	absent	ADJ
inlawrev-3343	1059	2	such	such	DET
inlawrev-3343	1059	3	a	a	DET
inlawrev-3343	1059	4	provision	provision	NOUN
inlawrev-3343	1059	5	in	in	ADP
inlawrev-3343	1059	6	the	the	DET
inlawrev-3343	1059	7	benefit	benefit	NOUN
inlawrev-3343	1059	8	plan	plan	NOUN
inlawrev-3343	1059	9	,	,	PUNCT
inlawrev-3343	1059	10	"	"	PUNCT
inlawrev-3343	1059	11	the	the	DET
inlawrev-3343	1059	12	tax	tax	NOUN
inlawrev-3343	1059	13	-	-	PUNCT
inlawrev-3343	1059	14	qualification	qualification	NOUN
inlawrev-3343	1059	15	provisions	provision	NOUN
inlawrev-3343	1059	16	of	of	ADP
inlawrev-3343	1059	17	the	the	DET
inlawrev-3343	1059	18	code	code	NOUN
inlawrev-3343	1059	19	do	do	AUX
inlawrev-3343	1059	20	not	not	PART
inlawrev-3343	1059	21	rewrite	rewrite	VERB
inlawrev-3343	1059	22	pension	pension	NOUN
inlawrev-3343	1059	23	plans	plan	NOUN
inlawrev-3343	1059	24	under	under	ADP
inlawrev-3343	1059	25	erisa	erisa	NOUN
inlawrev-3343	1059	26	§	§	PROPN
inlawrev-3343	1059	27	202(a	202(a	PROPN
inlawrev-3343	1059	28	)	)	PUNCT
inlawrev-3343	1059	29	to	to	PART
inlawrev-3343	1059	30	mandate	mandate	VERB
inlawrev-3343	1059	31	inclusion	inclusion	NOUN
inlawrev-3343	1059	32	of	of	ADP
inlawrev-3343	1059	33	employees	employee	NOUN
inlawrev-3343	1059	34	,	,	PUNCT
inlawrev-3343	1059	35	leased	lease	VERB
inlawrev-3343	1059	36	or	or	CCONJ
inlawrev-3343	1059	37	otherwise	otherwise	ADV
inlawrev-3343	1059	38	,	,	PUNCT
inlawrev-3343	1059	39	whom	whom	PRON
inlawrev-3343	1059	40	the	the	DET
inlawrev-3343	1059	41	plans	plan	NOUN
inlawrev-3343	1059	42	have	have	AUX
inlawrev-3343	1059	43	permissibly	permissibly	ADV
inlawrev-3343	1059	44	excluded	exclude	VERB
inlawrev-3343	1059	45	.	.	PUNCT
inlawrev-3343	1059	46	"	"	PUNCT
inlawrev-3343	1060	1	m	m	VERB
inlawrev-3343	1060	2	at	at	ADP
inlawrev-3343	1060	3	1339	1339	NUM
inlawrev-3343	1060	4	-	-	SYM
inlawrev-3343	1060	5	40	40	NUM
inlawrev-3343	1060	6	.	.	PUNCT
inlawrev-3343	1061	1	203	203	NUM
inlawrev-3343	1061	2	.	.	PUNCT
inlawrev-3343	1062	1	740	740	NUM
inlawrev-3343	1062	2	f.2d	f.2d	SYM
inlawrev-3343	1062	3	805	805	NUM
inlawrev-3343	1062	4	(	(	PUNCT
inlawrev-3343	1062	5	1	1	NUM
inlawrev-3343	1062	6	0th	0th	ADJ
inlawrev-3343	1062	7	cir	cir	NOUN
inlawrev-3343	1062	8	.	.	PROPN
inlawrev-3343	1062	9	1984	1984	NUM
inlawrev-3343	1062	10	)	)	PUNCT
inlawrev-3343	1062	11	.	.	PUNCT
inlawrev-3343	1063	1	204	204	NUM
inlawrev-3343	1063	2	.	.	PUNCT
inlawrev-3343	1063	3	see	see	VERB
inlawrev-3343	1063	4	i	i	PRON
inlawrev-3343	1063	5	d	d	PROPN
inlawrev-3343	1063	6	at	at	ADP
inlawrev-3343	1063	7	807	807	NUM
inlawrev-3343	1063	8	.	.	PUNCT
inlawrev-3343	1063	9	205	205	NUM
inlawrev-3343	1063	10	.	.	PUNCT
inlawrev-3343	1064	1	i	i	PRON
inlawrev-3343	1064	2	d	d	PROPN
inlawrev-3343	1064	3	at	at	ADP
inlawrev-3343	1064	4	808	808	NUM
inlawrev-3343	1064	5	.	.	NOUN
inlawrev-3343	1064	6	336	336	NUM
inlawrev-3343	1064	7	indiana	indiana	PROPN
inlawrev-3343	1064	8	law	law	PROPN
inlawrev-3343	1064	9	review	review	NOUN
inlawrev-3343	1065	1	[	[	X
inlawrev-3343	1065	2	vol	vol	NOUN
inlawrev-3343	1065	3	.	.	PUNCT
inlawrev-3343	1066	1	32:301	32:301	NUM
inlawrev-3343	1066	2	employees	employee	NOUN
inlawrev-3343	1066	3	.	.	PUNCT
inlawrev-3343	1067	1	"^^	"^^	PROPN
inlawrev-3343	1067	2	the	the	DET
inlawrev-3343	1067	3	court	court	NOUN
inlawrev-3343	1067	4	concluded	conclude	VERB
inlawrev-3343	1067	5	that	that	SCONJ
inlawrev-3343	1067	6	the	the	DET
inlawrev-3343	1067	7	decision	decision	NOUN
inlawrev-3343	1067	8	to	to	PART
inlawrev-3343	1067	9	exclude	exclude	VERB
inlawrev-3343	1067	10	the	the	DET
inlawrev-3343	1067	11	plaintiffwas	plaintiffwa	VERB
inlawrev-3343	1067	12	not	not	PART
inlawrev-3343	1067	13	arbitrary	arbitrary	ADJ
inlawrev-3343	1067	14	,	,	PUNCT
inlawrev-3343	1067	15	capricious	capricious	ADJ
inlawrev-3343	1067	16	,	,	PUNCT
inlawrev-3343	1067	17	or	or	CCONJ
inlawrev-3343	1067	18	contrary	contrary	ADJ
inlawrev-3343	1067	19	to	to	ADP
inlawrev-3343	1067	20	the	the	DET
inlawrev-3343	1067	21	plan	plan	NOUN
inlawrev-3343	1067	22	in	in	ADP
inlawrev-3343	1067	23	light	light	NOUN
inlawrev-3343	1067	24	of	of	ADP
inlawrev-3343	1067	25	both	both	CCONJ
inlawrev-3343	1067	26	the	the	DET
inlawrev-3343	1067	27	ambiguity	ambiguity	NOUN
inlawrev-3343	1067	28	of	of	ADP
inlawrev-3343	1067	29	plan	plan	NOUN
inlawrev-3343	1067	30	eligibility	eligibility	NOUN
inlawrev-3343	1067	31	language	language	NOUN
inlawrev-3343	1067	32	and	and	CCONJ
inlawrev-3343	1067	33	erisa	erisa	NOUN
inlawrev-3343	1067	34	's	's	PART
inlawrev-3343	1067	35	more	more	ADV
inlawrev-3343	1067	36	limited	limited	ADJ
inlawrev-3343	1067	37	regulation	regulation	NOUN
inlawrev-3343	1067	38	of	of	ADP
inlawrev-3343	1067	39	welfare	welfare	NOUN
inlawrev-3343	1067	40	benefit	benefit	NOUN
inlawrev-3343	1067	41	plans	plan	NOUN
inlawrev-3343	1067	42	.	.	PUNCT
inlawrev-3343	1067	43	''	''	PUNCT
inlawrev-3343	1067	44	'	'	PUNCT
inlawrev-3343	1067	45	despite	despite	SCONJ
inlawrev-3343	1067	46	upholding	uphold	VERB
inlawrev-3343	1067	47	the	the	DET
inlawrev-3343	1067	48	exclusion	exclusion	NOUN
inlawrev-3343	1067	49	of	of	ADP
inlawrev-3343	1067	50	the	the	DET
inlawrev-3343	1067	51	plaintiff	plaintiff	NOUN
inlawrev-3343	1067	52	from	from	ADP
inlawrev-3343	1067	53	the	the	DET
inlawrev-3343	1067	54	welfare	welfare	NOUN
inlawrev-3343	1067	55	plan	plan	NOUN
inlawrev-3343	1067	56	,	,	PUNCT
inlawrev-3343	1067	57	the	the	DET
inlawrev-3343	1067	58	crouch	crouch	PROPN
inlawrev-3343	1067	59	court	court	PROPN
inlawrev-3343	1067	60	ruled	rule	VERB
inlawrev-3343	1067	61	that	that	SCONJ
inlawrev-3343	1067	62	the	the	DET
inlawrev-3343	1067	63	secretary	secretary	NOUN
inlawrev-3343	1067	64	was	be	AUX
inlawrev-3343	1067	65	entitled	entitle	VERB
inlawrev-3343	1067	66	to	to	ADP
inlawrev-3343	1067	67	benefits	benefit	NOUN
inlawrev-3343	1067	68	under	under	ADP
inlawrev-3343	1067	69	the	the	DET
inlawrev-3343	1067	70	pension	pension	NOUN
inlawrev-3343	1067	71	plan	plan	NOUN
inlawrev-3343	1067	72	.	.	PUNCT
inlawrev-3343	1068	1	the	the	DET
inlawrev-3343	1068	2	court	court	NOUN
inlawrev-3343	1068	3	reasoned	reason	VERB
inlawrev-3343	1068	4	that	that	SCONJ
inlawrev-3343	1068	5	erisa	erisa	NOUN
inlawrev-3343	1068	6	provides	provide	VERB
inlawrev-3343	1068	7	for	for	ADP
inlawrev-3343	1068	8	minimum	minimum	ADJ
inlawrev-3343	1068	9	participation	participation	NOUN
inlawrev-3343	1068	10	,	,	PUNCT
inlawrev-3343	1068	11	vesting	vest	VERB
inlawrev-3343	1068	12	,	,	PUNCT
inlawrev-3343	1068	13	and	and	CCONJ
inlawrev-3343	1068	14	funding	funding	NOUN
inlawrev-3343	1068	15	requirements	requirement	NOUN
inlawrev-3343	1068	16	in	in	ADP
inlawrev-3343	1068	17	connection	connection	NOUN
inlawrev-3343	1068	18	with	with	ADP
inlawrev-3343	1068	19	pension	pension	NOUN
inlawrev-3343	1068	20	plans	plan	NOUN
inlawrev-3343	1068	21	,	,	PUNCT
inlawrev-3343	1068	22	and	and	CCONJ
inlawrev-3343	1068	23	no	no	DET
inlawrev-3343	1068	24	exception	exception	NOUN
inlawrev-3343	1068	25	applied	apply	VERB
inlawrev-3343	1068	26	to	to	ADP
inlawrev-3343	1068	27	the	the	DET
inlawrev-3343	1068	28	secretary	secretary	NOUN
inlawrev-3343	1068	29	.	.	PUNCT
inlawrev-3343	1069	1	''^	''^	PROPN
inlawrev-3343	1070	1	the	the	DET
inlawrev-3343	1070	2	court	court	NOUN
inlawrev-3343	1070	3	found	find	VERB
inlawrev-3343	1070	4	additional	additional	ADJ
inlawrev-3343	1070	5	support	support	NOUN
inlawrev-3343	1070	6	for	for	ADP
inlawrev-3343	1070	7	its	its	PRON
inlawrev-3343	1070	8	ruling	ruling	NOUN
inlawrev-3343	1070	9	in	in	ADP
inlawrev-3343	1070	10	provisions	provision	NOUN
inlawrev-3343	1070	11	of	of	ADP
inlawrev-3343	1070	12	the	the	DET
inlawrev-3343	1070	13	internal	internal	ADJ
inlawrev-3343	1070	14	revenue	revenue	NOUN
inlawrev-3343	1070	15	code	code	NOUN
inlawrev-3343	1070	16	that	that	PRON
inlawrev-3343	1070	17	mandate	mandate	VERB
inlawrev-3343	1070	18	inclusion	inclusion	NOUN
inlawrev-3343	1070	19	of	of	ADP
inlawrev-3343	1070	20	the	the	DET
inlawrev-3343	1070	21	plaintiff	plaintiff	NOUN
inlawrev-3343	1070	22	in	in	ADP
inlawrev-3343	1070	23	order	order	NOUN
inlawrev-3343	1070	24	for	for	ADP
inlawrev-3343	1070	25	the	the	DET
inlawrev-3343	1070	26	pension	pension	NOUN
inlawrev-3343	1070	27	plan	plan	NOUN
inlawrev-3343	1070	28	to	to	PART
inlawrev-3343	1070	29	achieve	achieve	VERB
inlawrev-3343	1070	30	tax	tax	NOUN
inlawrev-3343	1070	31	advantaged	advantage	VERB
inlawrev-3343	1070	32	status,''^	status,''^	PROPN
inlawrev-3343	1070	33	as	as	ADV
inlawrev-3343	1070	34	well	well	ADV
inlawrev-3343	1070	35	as	as	ADP
inlawrev-3343	1070	36	the	the	DET
inlawrev-3343	1070	37	requirement	requirement	NOUN
inlawrev-3343	1070	38	that	that	SCONJ
inlawrev-3343	1070	39	the	the	DET
inlawrev-3343	1070	40	plan	plan	NOUN
inlawrev-3343	1070	41	not	not	PART
inlawrev-3343	1070	42	violate	violate	VERB
inlawrev-3343	1070	43	anti	anti	ADJ
inlawrev-3343	1070	44	-	-	ADJ
inlawrev-3343	1070	45	discrimination	discrimination	ADJ
inlawrev-3343	1070	46	requirements	requirement	NOUN
inlawrev-3343	1070	47	by	by	ADP
inlawrev-3343	1070	48	favoring	favor	VERB
inlawrev-3343	1070	49	highly	highly	ADV
inlawrev-3343	1070	50	compensated	compensate	VERB
inlawrev-3343	1070	51	employees.^	employees.^	NOUN
inlawrev-3343	1070	52	''	''	PUNCT
inlawrev-3343	1070	53	up	up	ADP
inlawrev-3343	1070	54	to	to	ADP
inlawrev-3343	1070	55	this	this	DET
inlawrev-3343	1070	56	point	point	NOUN
inlawrev-3343	1070	57	,	,	PUNCT
inlawrev-3343	1070	58	the	the	DET
inlawrev-3343	1070	59	court	court	NOUN
inlawrev-3343	1070	60	's	's	PART
inlawrev-3343	1070	61	reasoning	reasoning	NOUN
inlawrev-3343	1070	62	appeared	appear	VERB
inlawrev-3343	1070	63	to	to	PART
inlawrev-3343	1070	64	require	require	VERB
inlawrev-3343	1070	65	coverage	coverage	NOUN
inlawrev-3343	1070	66	of	of	ADP
inlawrev-3343	1070	67	the	the	DET
inlawrev-3343	1070	68	plaintiff	plaintiff	NOUN
inlawrev-3343	1070	69	by	by	ADP
inlawrev-3343	1070	70	the	the	DET
inlawrev-3343	1070	71	pension	pension	NOUN
inlawrev-3343	1070	72	plan	plan	NOUN
inlawrev-3343	1070	73	because	because	SCONJ
inlawrev-3343	1070	74	of	of	ADP
inlawrev-3343	1070	75	the	the	DET
inlawrev-3343	1070	76	obligations	obligation	NOUN
inlawrev-3343	1070	77	created	create	VERB
inlawrev-3343	1070	78	by	by	ADP
inlawrev-3343	1070	79	existing	exist	VERB
inlawrev-3343	1070	80	legislation	legislation	NOUN
inlawrev-3343	1070	81	.	.	PUNCT
inlawrev-3343	1071	1	however	however	ADV
inlawrev-3343	1071	2	,	,	PUNCT
inlawrev-3343	1071	3	the	the	DET
inlawrev-3343	1071	4	court	court	NOUN
inlawrev-3343	1071	5	also	also	ADV
inlawrev-3343	1071	6	observed	observe	VERB
inlawrev-3343	1071	7	that	that	SCONJ
inlawrev-3343	1071	8	"	"	PUNCT
inlawrev-3343	1071	9	the	the	DET
inlawrev-3343	1071	10	pension	pension	NOUN
inlawrev-3343	1071	11	plan	plan	NOUN
inlawrev-3343	1071	12	state[d	state[d	PROPN
inlawrev-3343	1071	13	]	]	PUNCT
inlawrev-3343	1071	14	that	that	SCONJ
inlawrev-3343	1071	15	it	it	PRON
inlawrev-3343	1071	16	is	be	AUX
inlawrev-3343	1071	17	to	to	PART
inlawrev-3343	1071	18	be	be	AUX
inlawrev-3343	1071	19	construed	construe	VERB
inlawrev-3343	1071	20	to	to	PART
inlawrev-3343	1071	21	meet	meet	VERB
inlawrev-3343	1071	22	the	the	DET
inlawrev-3343	1071	23	requirements	requirement	NOUN
inlawrev-3343	1071	24	of	of	ADP
inlawrev-3343	1071	25	the	the	DET
inlawrev-3343	1071	26	erisa	erisa	NOUN
inlawrev-3343	1071	27	.	.	PUNCT
inlawrev-3343	1071	28	"	"	PUNCT
inlawrev-3343	1071	29	'	'	PUNCT
inlawrev-3343	1071	30	*	*	PUNCT
inlawrev-3343	1071	31	*	*	PUNCT
inlawrev-3343	1071	32	consequently	consequently	ADV
inlawrev-3343	1071	33	,	,	PUNCT
inlawrev-3343	1071	34	the	the	DET
inlawrev-3343	1071	35	decision	decision	NOUN
inlawrev-3343	1071	36	can	can	AUX
inlawrev-3343	1071	37	be	be	AUX
inlawrev-3343	1071	38	read	read	VERB
inlawrev-3343	1071	39	much	much	ADV
inlawrev-3343	1071	40	like	like	ADP
inlawrev-3343	1071	41	the	the	DET
inlawrev-3343	1071	42	ruling	ruling	NOUN
inlawrev-3343	1071	43	in	in	ADP
inlawrev-3343	1071	44	microsoft	microsoft	PROPN
inlawrev-3343	1071	45	in	in	ADP
inlawrev-3343	1071	46	that	that	SCONJ
inlawrev-3343	1071	47	the	the	DET
inlawrev-3343	1071	48	plan	plan	NOUN
inlawrev-3343	1071	49	documents	document	NOUN
inlawrev-3343	1071	50	incorporated	incorporate	VERB
inlawrev-3343	1071	51	federal	federal	ADJ
inlawrev-3343	1071	52	standards	standard	NOUN
inlawrev-3343	1071	53	,	,	PUNCT
inlawrev-3343	1071	54	therefore	therefore	ADV
inlawrev-3343	1071	55	it	it	PRON
inlawrev-3343	1071	56	was	be	AUX
inlawrev-3343	1071	57	arguably	arguably	ADV
inlawrev-3343	1071	58	the	the	DET
inlawrev-3343	1071	59	plan	plan	NOUN
inlawrev-3343	1071	60	itself	itself	PRON
inlawrev-3343	1071	61	that	that	SCONJ
inlawrev-3343	1071	62	mandated	mandate	VERB
inlawrev-3343	1071	63	coverage	coverage	NOUN
inlawrev-3343	1071	64	,	,	PUNCT
inlawrev-3343	1071	65	not	not	PART
inlawrev-3343	1071	66	congressional	congressional	ADJ
inlawrev-3343	1071	67	legislation	legislation	NOUN
inlawrev-3343	1071	68	.	.	PUNCT
inlawrev-3343	1071	69	'	'	PUNCT
inlawrev-3343	1072	1	*	*	PUNCT
inlawrev-3343	1072	2	'	'	PUNCT
inlawrev-3343	1072	3	c	c	NOUN
inlawrev-3343	1072	4	the	the	DET
inlawrev-3343	1072	5	erisa	erisa	NOUN
inlawrev-3343	1072	6	interference	interference	NOUN
inlawrev-3343	1072	7	problem	problem	NOUN
inlawrev-3343	1072	8	the	the	DET
inlawrev-3343	1072	9	ninth	ninth	ADJ
inlawrev-3343	1072	10	circuit	circuit	NOUN
inlawrev-3343	1072	11	ruling	ruling	NOUN
inlawrev-3343	1072	12	in	in	ADP
inlawrev-3343	1072	13	inter	inter	ADJ
inlawrev-3343	1072	14	-	-	ADJ
inlawrev-3343	1072	15	modal	modal	ADJ
inlawrev-3343	1072	16	rail	rail	NOUN
inlawrev-3343	1072	17	employers	employer	NOUN
inlawrev-3343	1072	18	ass	ass	VERB
inlawrev-3343	1072	19	'	'	CCONJ
inlawrev-3343	1072	20	n	n	NOUN
inlawrev-3343	1072	21	v.	v.	ADP
inlawrev-3343	1072	22	atchison	atchison	PROPN
inlawrev-3343	1072	23	,	,	PUNCT
inlawrev-3343	1072	24	topeka	topeka	PROPN
inlawrev-3343	1072	25	&	&	CCONJ
inlawrev-3343	1072	26	sante	sante	PROPN
inlawrev-3343	1072	27	fe	fe	PROPN
inlawrev-3343	1072	28	railway	railway	NOUN
inlawrev-3343	1072	29	co?^^	co?^^	NOUN
inlawrev-3343	1072	30	held	hold	VERB
inlawrev-3343	1072	31	that	that	SCONJ
inlawrev-3343	1072	32	erisa	erisa	NOUN
inlawrev-3343	1072	33	's	's	PART
inlawrev-3343	1072	34	section	section	NOUN
inlawrev-3343	1072	35	510	510	NUM
inlawrev-3343	1072	36	ban	ban	NOUN
inlawrev-3343	1072	37	against	against	ADP
inlawrev-3343	1072	38	interference	interference	NOUN
inlawrev-3343	1072	39	with	with	ADP
inlawrev-3343	1072	40	the	the	DET
inlawrev-3343	1072	41	attainment	attainment	NOUN
inlawrev-3343	1072	42	of	of	ADP
inlawrev-3343	1072	43	any	any	DET
inlawrev-3343	1072	44	benefit	benefit	NOUN
inlawrev-3343	1072	45	was	be	AUX
inlawrev-3343	1072	46	inapplicable	inapplicable	ADJ
inlawrev-3343	1072	47	to	to	ADP
inlawrev-3343	1072	48	non	non	ADJ
inlawrev-3343	1072	49	-	-	ADJ
inlawrev-3343	1072	50	vestable	vestable	ADJ
inlawrev-3343	1072	51	welfare	welfare	NOUN
inlawrev-3343	1072	52	benefits	benefit	NOUN
inlawrev-3343	1072	53	.	.	PUNCT
inlawrev-3343	1072	54	'	'	PUNCT
inlawrev-3343	1072	55	*	*	PUNCT
inlawrev-3343	1072	56	"	"	PUNCT
inlawrev-3343	1072	57	*	*	VERB
inlawrev-3343	1072	58	on	on	ADP
inlawrev-3343	1072	59	appeal	appeal	NOUN
inlawrev-3343	1072	60	to	to	ADP
inlawrev-3343	1072	61	the	the	DET
inlawrev-3343	1072	62	supreme	supreme	PROPN
inlawrev-3343	1072	63	court	court	PROPN
inlawrev-3343	1072	64	,	,	PUNCT
inlawrev-3343	1072	65	however	however	ADV
inlawrev-3343	1072	66	,	,	PUNCT
inlawrev-3343	1072	67	the	the	DET
inlawrev-3343	1072	68	prevailing	prevail	VERB
inlawrev-3343	1072	69	respondents	respondent	NOUN
inlawrev-3343	1072	70	did	do	AUX
inlawrev-3343	1072	71	not	not	PART
inlawrev-3343	1072	72	defend	defend	VERB
inlawrev-3343	1072	73	the	the	DET
inlawrev-3343	1072	74	ninth	ninth	ADJ
inlawrev-3343	1072	75	circuit	circuit	NOUN
inlawrev-3343	1072	76	's	's	PART
inlawrev-3343	1072	77	holding	holding	NOUN
inlawrev-3343	1072	78	.	.	PUNCT
inlawrev-3343	1073	1	instead	instead	ADV
inlawrev-3343	1073	2	,	,	PUNCT
inlawrev-3343	1073	3	the	the	DET
inlawrev-3343	1073	4	respondents	respondent	NOUN
inlawrev-3343	1073	5	argued	argue	VERB
inlawrev-3343	1073	6	that	that	SCONJ
inlawrev-3343	1073	7	the	the	DET
inlawrev-3343	1073	8	ninth	ninth	ADJ
inlawrev-3343	1073	9	circuit	circuit	NOUN
inlawrev-3343	1073	10	's	's	PART
inlawrev-3343	1073	11	ruling	ruling	NOUN
inlawrev-3343	1073	12	was	be	AUX
inlawrev-3343	1073	13	not	not	PART
inlawrev-3343	1073	14	necessarily	necessarily	ADV
inlawrev-3343	1073	15	that	that	ADV
inlawrev-3343	1073	16	broad	broad	ADJ
inlawrev-3343	1073	17	,	,	PUNCT
inlawrev-3343	1073	18	and	and	CCONJ
inlawrev-3343	1073	19	that	that	SCONJ
inlawrev-3343	1073	20	its	its	PRON
inlawrev-3343	1073	21	206	206	NUM
inlawrev-3343	1073	22	.	.	PUNCT
inlawrev-3343	1074	1	i	i	PRON
inlawrev-3343	1074	2	d.	d.	PROPN
inlawrev-3343	1074	3	101	101	NUM
inlawrev-3343	1074	4	.	.	PUNCT
inlawrev-3343	1075	1	i	i	PRON
inlawrev-3343	1075	2	d.	d.	PROPN
inlawrev-3343	1075	3	208	208	NUM
inlawrev-3343	1075	4	.	.	PUNCT
inlawrev-3343	1076	1	i	i	PRON
inlawrev-3343	1076	2	d	d	PROPN
inlawrev-3343	1076	3	209	209	NUM
inlawrev-3343	1076	4	.	.	PUNCT
inlawrev-3343	1077	1	i	i	PRON
inlawrev-3343	1077	2	d.	d.	PROPN
inlawrev-3343	1077	3	at	at	ADP
inlawrev-3343	1077	4	809	809	NUM
inlawrev-3343	1077	5	.	.	PUNCT
inlawrev-3343	1078	1	the	the	DET
inlawrev-3343	1078	2	primary	primary	ADJ
inlawrev-3343	1078	3	tax	tax	NOUN
inlawrev-3343	1078	4	advantages	advantage	NOUN
inlawrev-3343	1078	5	are	be	AUX
inlawrev-3343	1078	6	the	the	DET
inlawrev-3343	1078	7	deductibility	deductibility	NOUN
inlawrev-3343	1078	8	of	of	ADP
inlawrev-3343	1078	9	employer	employer	NOUN
inlawrev-3343	1078	10	contributions	contribution	NOUN
inlawrev-3343	1078	11	when	when	SCONJ
inlawrev-3343	1078	12	made	make	VERB
inlawrev-3343	1078	13	,	,	PUNCT
inlawrev-3343	1078	14	the	the	DET
inlawrev-3343	1078	15	non	non	ADJ
inlawrev-3343	1078	16	-	-	NOUN
inlawrev-3343	1078	17	taxability	taxability	NOUN
inlawrev-3343	1078	18	of	of	ADP
inlawrev-3343	1078	19	fund	fund	NOUN
inlawrev-3343	1078	20	earnings	earning	NOUN
inlawrev-3343	1078	21	,	,	PUNCT
inlawrev-3343	1078	22	and	and	CCONJ
inlawrev-3343	1078	23	the	the	DET
inlawrev-3343	1078	24	deferral	deferral	NOUN
inlawrev-3343	1078	25	of	of	ADP
inlawrev-3343	1078	26	taxation	taxation	NOUN
inlawrev-3343	1078	27	on	on	ADP
inlawrev-3343	1078	28	benefits	benefit	NOUN
inlawrev-3343	1078	29	to	to	ADP
inlawrev-3343	1078	30	the	the	DET
inlawrev-3343	1078	31	recipient	recipient	NOUN
inlawrev-3343	1078	32	until	until	SCONJ
inlawrev-3343	1078	33	benefits	benefit	NOUN
inlawrev-3343	1078	34	are	be	AUX
inlawrev-3343	1078	35	received	receive	VERB
inlawrev-3343	1078	36	.	.	PUNCT
inlawrev-3343	1079	1	see	see	VERB
inlawrev-3343	1079	2	supra	supra	PROPN
inlawrev-3343	1079	3	note	note	PROPN
inlawrev-3343	1079	4	174	174	NUM
inlawrev-3343	1079	5	and	and	CCONJ
inlawrev-3343	1079	6	accompanying	accompany	VERB
inlawrev-3343	1079	7	text	text	NOUN
inlawrev-3343	1079	8	.	.	PUNCT
inlawrev-3343	1080	1	210	210	NUM
inlawrev-3343	1080	2	.	.	PUNCT
inlawrev-3343	1081	1	i	i	PRON
inlawrev-3343	1081	2	d	d	PROPN
inlawrev-3343	1081	3	(	(	PUNCT
inlawrev-3343	1081	4	citing	cite	VERB
inlawrev-3343	1081	5	i.r.c	i.r.c	NOUN
inlawrev-3343	1081	6	.	.	PUNCT
inlawrev-3343	1082	1	§	§	PROPN
inlawrev-3343	1082	2	401(a)(4	401(a)(4	PROPN
inlawrev-3343	1082	3	)	)	PUNCT
inlawrev-3343	1082	4	(	(	PUNCT
inlawrev-3343	1082	5	1994	1994	NUM
inlawrev-3343	1082	6	&	&	CCONJ
inlawrev-3343	1082	7	supp	supp	PROPN
inlawrev-3343	1082	8	.	.	PUNCT
inlawrev-3343	1083	1	ii	ii	PROPN
inlawrev-3343	1083	2	1996	1996	NUM
inlawrev-3343	1083	3	)	)	PUNCT
inlawrev-3343	1083	4	)	)	PUNCT
inlawrev-3343	1083	5	.	.	PUNCT
inlawrev-3343	1084	1	the	the	DET
inlawrev-3343	1084	2	court	court	NOUN
inlawrev-3343	1084	3	also	also	ADV
inlawrev-3343	1084	4	noted	note	VERB
inlawrev-3343	1084	5	that	that	SCONJ
inlawrev-3343	1084	6	the	the	DET
inlawrev-3343	1084	7	statute	statute	NOUN
inlawrev-3343	1084	8	bans	ban	VERB
inlawrev-3343	1084	9	discrimination	discrimination	NOUN
inlawrev-3343	1084	10	against	against	ADP
inlawrev-3343	1084	11	employees	employee	NOUN
inlawrev-3343	1084	12	under	under	ADP
inlawrev-3343	1084	13	25	25	NUM
inlawrev-3343	1084	14	who	who	PRON
inlawrev-3343	1084	15	have	have	AUX
inlawrev-3343	1084	16	worked	work	VERB
inlawrev-3343	1084	17	for	for	ADP
inlawrev-3343	1084	18	at	at	ADV
inlawrev-3343	1084	19	least	least	ADV
inlawrev-3343	1084	20	one	one	NUM
inlawrev-3343	1084	21	year	year	NOUN
inlawrev-3343	1084	22	for	for	ADP
inlawrev-3343	1084	23	a	a	DET
inlawrev-3343	1084	24	minimum	minimum	NOUN
inlawrev-3343	1084	25	of	of	ADP
inlawrev-3343	1084	26	1000	1000	NUM
inlawrev-3343	1084	27	hours	hour	NOUN
inlawrev-3343	1084	28	.	.	PUNCT
inlawrev-3343	1085	1	i	i	PRON
inlawrev-3343	1085	2	d	d	PROPN
inlawrev-3343	1085	3	(	(	PUNCT
inlawrev-3343	1085	4	citing	cite	VERB
inlawrev-3343	1085	5	i.r.c	i.r.c	NOUN
inlawrev-3343	1085	6	.	.	PUNCT
inlawrev-3343	1086	1	§	§	PROPN
inlawrev-3343	1086	2	410	410	NUM
inlawrev-3343	1086	3	(	(	PUNCT
inlawrev-3343	1086	4	1994	1994	NUM
inlawrev-3343	1086	5	)	)	PUNCT
inlawrev-3343	1086	6	)	)	PUNCT
inlawrev-3343	1086	7	.	.	PUNCT
inlawrev-3343	1087	1	211	211	NUM
inlawrev-3343	1087	2	.	.	PUNCT
inlawrev-3343	1088	1	/(i	/(i	INTJ
inlawrev-3343	1088	2	.	.	PUNCT
inlawrev-3343	1089	1	at	at	ADP
inlawrev-3343	1089	2	809	809	NUM
inlawrev-3343	1089	3	.	.	NOUN
inlawrev-3343	1089	4	2	2	NUM
inlawrev-3343	1089	5	1	1	NUM
inlawrev-3343	1089	6	2	2	NUM
inlawrev-3343	1089	7	.	.	PUNCT
inlawrev-3343	1090	1	the	the	DET
inlawrev-3343	1090	2	district	district	NOUN
inlawrev-3343	1090	3	court	court	NOUN
inlawrev-3343	1090	4	in	in	ADP
inlawrev-3343	1090	5	bronk	bronk	PROPN
inlawrev-3343	1090	6	i	i	PRON
inlawrev-3343	1090	7	did	do	AUX
inlawrev-3343	1090	8	not	not	PART
inlawrev-3343	1090	9	believe	believe	VERB
inlawrev-3343	1090	10	that	that	SCONJ
inlawrev-3343	1090	11	this	this	PRON
inlawrev-3343	1090	12	was	be	AUX
inlawrev-3343	1090	13	essential	essential	ADJ
inlawrev-3343	1090	14	to	to	ADP
inlawrev-3343	1090	15	the	the	DET
inlawrev-3343	1090	16	crouch	crouch	PROPN
inlawrev-3343	1090	17	result	result	PROPN
inlawrev-3343	1090	18	,	,	PUNCT
inlawrev-3343	1090	19	bronk	bronk	PROPN
inlawrev-3343	1090	20	i	i	PROPN
inlawrev-3343	1090	21	,	,	PUNCT
inlawrev-3343	1090	22	943	943	NUM
inlawrev-3343	1090	23	f.	f.	PROPN
inlawrev-3343	1090	24	supp	supp	PROPN
inlawrev-3343	1090	25	.	.	PUNCT
inlawrev-3343	1091	1	1317	1317	NUM
inlawrev-3343	1091	2	,	,	PUNCT
inlawrev-3343	1091	3	1324	1324	NUM
inlawrev-3343	1091	4	(	(	PUNCT
inlawrev-3343	1091	5	d.	d.	PROPN
inlawrev-3343	1091	6	colo	colo	PROPN
inlawrev-3343	1091	7	.	.	PUNCT
inlawrev-3343	1092	1	1996	1996	NUM
inlawrev-3343	1092	2	)	)	PUNCT
inlawrev-3343	1093	1	,	,	PUNCT
inlawrev-3343	1093	2	while	while	SCONJ
inlawrev-3343	1093	3	the	the	DET
inlawrev-3343	1093	4	tenth	tenth	ADJ
inlawrev-3343	1093	5	circuit	circuit	NOUN
inlawrev-3343	1093	6	found	find	VERB
inlawrev-3343	1093	7	it	it	PRON
inlawrev-3343	1093	8	to	to	PART
inlawrev-3343	1093	9	be	be	AUX
inlawrev-3343	1093	10	a	a	DET
inlawrev-3343	1093	11	"	"	PUNCT
inlawrev-3343	1093	12	critical	critical	ADJ
inlawrev-3343	1093	13	fact	fact	NOUN
inlawrev-3343	1093	14	.	.	PUNCT
inlawrev-3343	1093	15	"	"	PUNCT
inlawrev-3343	1094	1	bronk	bronk	PROPN
inlawrev-3343	1094	2	ii	ii	PROPN
inlawrev-3343	1094	3	,	,	PUNCT
inlawrev-3343	1094	4	140	140	NUM
inlawrev-3343	1094	5	f.3d	f.3d	NUM
inlawrev-3343	1094	6	1335	1335	NUM
inlawrev-3343	1094	7	,	,	PUNCT
inlawrev-3343	1094	8	1338	1338	NUM
inlawrev-3343	1094	9	(	(	PUNCT
inlawrev-3343	1094	10	10th	10th	ADJ
inlawrev-3343	1094	11	cir	cir	NOUN
inlawrev-3343	1094	12	.	.	PUNCT
inlawrev-3343	1094	13	1998	1998	NUM
inlawrev-3343	1094	14	)	)	PUNCT
inlawrev-3343	1094	15	.	.	PUNCT
inlawrev-3343	1095	1	213	213	NUM
inlawrev-3343	1095	2	.	.	X
inlawrev-3343	1096	1	80	80	NUM
inlawrev-3343	1096	2	f.3d	f.3d	NUM
inlawrev-3343	1096	3	348	348	NUM
inlawrev-3343	1096	4	(	(	PUNCT
inlawrev-3343	1096	5	9th	9th	ADJ
inlawrev-3343	1096	6	cir	cir	NOUN
inlawrev-3343	1096	7	.	.	PUNCT
inlawrev-3343	1096	8	\996),rev'd	\996),rev'd	VERB
inlawrev-3343	1096	9	,	,	PUNCT
inlawrev-3343	1096	10	117s	117s	NUM
inlawrev-3343	1096	11	.	.	PUNCT
inlawrev-3343	1097	1	ct	ct	PROPN
inlawrev-3343	1097	2	.	.	PROPN
inlawrev-3343	1098	1	1513(1997	1513(1997	NUM
inlawrev-3343	1098	2	)	)	PUNCT
inlawrev-3343	1098	3	.	.	PUNCT
inlawrev-3343	1099	1	214	214	NUM
inlawrev-3343	1099	2	.	.	PUNCT
inlawrev-3343	1100	1	respondent	respondent	NOUN
inlawrev-3343	1100	2	's	's	PART
inlawrev-3343	1100	3	brief	brief	NOUN
inlawrev-3343	1100	4	at	at	ADP
inlawrev-3343	1100	5	15	15	NUM
inlawrev-3343	1100	6	,	,	PUNCT
inlawrev-3343	1100	7	inter	inter	ADJ
inlawrev-3343	1100	8	-	-	ADJ
inlawrev-3343	1100	9	modal	modal	ADJ
inlawrev-3343	1100	10	rail	rail	NOUN
inlawrev-3343	1100	11	employees	employee	NOUN
inlawrev-3343	1100	12	ass'n	ass'n	PROPN
inlawrev-3343	1100	13	v.	v.	PROPN
inlawrev-3343	1100	14	atchison	atchison	PROPN
inlawrev-3343	1100	15	,	,	PUNCT
inlawrev-3343	1100	16	topeka	topeka	PROPN
inlawrev-3343	1100	17	&	&	CCONJ
inlawrev-3343	1100	18	sante	sante	PROPN
inlawrev-3343	1100	19	fe	fe	PROPN
inlawrev-3343	1100	20	ry	ry	PROPN
inlawrev-3343	1100	21	.	.	PROPN
inlawrev-3343	1100	22	co.	co.	PROPN
inlawrev-3343	1100	23	,	,	PUNCT
inlawrev-3343	1100	24	117	117	NUM
inlawrev-3343	1100	25	s.	s.	PROPN
inlawrev-3343	1100	26	ct	ct	PROPN
inlawrev-3343	1100	27	.	.	PROPN
inlawrev-3343	1100	28	1513	1513	NUM
inlawrev-3343	1100	29	(	(	PUNCT
inlawrev-3343	1100	30	1997	1997	NUM
inlawrev-3343	1100	31	)	)	PUNCT
inlawrev-3343	1100	32	(	(	PUNCT
inlawrev-3343	1100	33	no	no	INTJ
inlawrev-3343	1100	34	.	.	NOUN
inlawrev-3343	1101	1	96	96	NUM
inlawrev-3343	1101	2	-	-	SYM
inlawrev-3343	1101	3	491	491	NUM
inlawrev-3343	1101	4	)	)	PUNCT
inlawrev-3343	1101	5	.	.	PUNCT
inlawrev-3343	1102	1	1	1	NUM
inlawrev-3343	1102	2	999	999	NUM
inlawrev-3343	1102	3	]	]	PUNCT
inlawrev-3343	1102	4	employee	employee	NOUN
inlawrev-3343	1102	5	benefits	benefit	NOUN
inlawrev-3343	1102	6	problem	problem	VERB
inlawrev-3343	1102	7	337	337	NUM
inlawrev-3343	1102	8	decision	decision	NOUN
inlawrev-3343	1102	9	could	could	AUX
inlawrev-3343	1102	10	be	be	AUX
inlawrev-3343	1102	11	read	read	VERB
inlawrev-3343	1102	12	to	to	PART
inlawrev-3343	1102	13	apply	apply	VERB
inlawrev-3343	1102	14	to	to	ADP
inlawrev-3343	1102	15	situations	situation	NOUN
inlawrev-3343	1102	16	akin	akin	ADJ
inlawrev-3343	1102	17	to	to	ADP
inlawrev-3343	1102	18	vesting	vest	VERB
inlawrev-3343	1102	19	,	,	PUNCT
inlawrev-3343	1102	20	such	such	ADJ
inlawrev-3343	1102	21	as	as	ADP
inlawrev-3343	1102	22	"	"	PUNCT
inlawrev-3343	1102	23	where	where	SCONJ
inlawrev-3343	1102	24	participants	participant	NOUN
inlawrev-3343	1102	25	are	be	AUX
inlawrev-3343	1102	26	about	about	ADJ
inlawrev-3343	1102	27	to	to	PART
inlawrev-3343	1102	28	attain	attain	VERB
inlawrev-3343	1102	29	the	the	DET
inlawrev-3343	1102	30	right	right	NOUN
inlawrev-3343	1102	31	to	to	PART
inlawrev-3343	1102	32	claim	claim	VERB
inlawrev-3343	1102	33	a	a	DET
inlawrev-3343	1102	34	benefit	benefit	NOUN
inlawrev-3343	1102	35	.	.	PUNCT
inlawrev-3343	1103	1	"^'^	"^'^	NOUN
inlawrev-3343	1104	1	even	even	ADV
inlawrev-3343	1104	2	with	with	ADP
inlawrev-3343	1104	3	this	this	DET
inlawrev-3343	1104	4	concession	concession	NOUN
inlawrev-3343	1104	5	,	,	PUNCT
inlawrev-3343	1104	6	the	the	DET
inlawrev-3343	1104	7	respondents	respondent	NOUN
inlawrev-3343	1104	8	argued	argue	VERB
inlawrev-3343	1104	9	that	that	SCONJ
inlawrev-3343	1104	10	the	the	DET
inlawrev-3343	1104	11	language	language	NOUN
inlawrev-3343	1104	12	of	of	ADP
inlawrev-3343	1104	13	section	section	NOUN
inlawrev-3343	1104	14	5	5	NUM
inlawrev-3343	1104	15	1	1	NUM
inlawrev-3343	1104	16	could	could	AUX
inlawrev-3343	1104	17	not	not	PART
inlawrev-3343	1104	18	be	be	AUX
inlawrev-3343	1104	19	stretched	stretch	VERB
inlawrev-3343	1104	20	to	to	PART
inlawrev-3343	1104	21	include	include	VERB
inlawrev-3343	1104	22	claims	claim	NOUN
inlawrev-3343	1104	23	of	of	ADP
inlawrev-3343	1104	24	interference	interference	NOUN
inlawrev-3343	1104	25	with	with	ADP
inlawrev-3343	1104	26	an	an	DET
inlawrev-3343	1104	27	individual	individual	NOUN
inlawrev-3343	1104	28	's	's	PART
inlawrev-3343	1104	29	future	future	ADJ
inlawrev-3343	1104	30	entitlement	entitlement	NOUN
inlawrev-3343	1104	31	to	to	ADP
inlawrev-3343	1104	32	benefits	benefit	NOUN
inlawrev-3343	1104	33	,	,	PUNCT
inlawrev-3343	1104	34	but	but	CCONJ
inlawrev-3343	1104	35	must	must	AUX
inlawrev-3343	1104	36	be	be	AUX
inlawrev-3343	1104	37	read	read	VERB
inlawrev-3343	1104	38	with	with	ADP
inlawrev-3343	1104	39	the	the	DET
inlawrev-3343	1104	40	narrower	narrow	ADJ
inlawrev-3343	1104	41	view	view	NOUN
inlawrev-3343	1104	42	that	that	SCONJ
inlawrev-3343	1104	43	the	the	DET
inlawrev-3343	1104	44	law	law	NOUN
inlawrev-3343	1104	45	only	only	ADV
inlawrev-3343	1104	46	bars	bar	VERB
inlawrev-3343	1104	47	preventing	prevent	VERB
inlawrev-3343	1104	48	a	a	DET
inlawrev-3343	1104	49	participant	participant	NOUN
inlawrev-3343	1104	50	from	from	ADP
inlawrev-3343	1104	51	reaching	reach	VERB
inlawrev-3343	1104	52	benefit	benefit	NOUN
inlawrev-3343	1104	53	eligibility?'^	eligibility?'^	NOUN
inlawrev-3343	1104	54	the	the	DET
inlawrev-3343	1104	55	latter	latter	ADJ
inlawrev-3343	1104	56	position	position	NOUN
inlawrev-3343	1104	57	would	would	AUX
inlawrev-3343	1104	58	mean	mean	VERB
inlawrev-3343	1104	59	that	that	SCONJ
inlawrev-3343	1104	60	section	section	NOUN
inlawrev-3343	1104	61	510	510	NUM
inlawrev-3343	1104	62	had	have	VERB
inlawrev-3343	1104	63	only	only	ADV
inlawrev-3343	1104	64	limited	limit	VERB
inlawrev-3343	1104	65	applicability	applicability	NOUN
inlawrev-3343	1104	66	to	to	ADP
inlawrev-3343	1104	67	welfare	welfare	NOUN
inlawrev-3343	1104	68	benefits	benefit	NOUN
inlawrev-3343	1104	69	once	once	SCONJ
inlawrev-3343	1104	70	an	an	DET
inlawrev-3343	1104	71	employee	employee	NOUN
inlawrev-3343	1104	72	had	have	AUX
inlawrev-3343	1104	73	worked	work	VERB
inlawrev-3343	1104	74	long	long	ADV
inlawrev-3343	1104	75	enough	enough	ADV
inlawrev-3343	1104	76	to	to	PART
inlawrev-3343	1104	77	be	be	AUX
inlawrev-3343	1104	78	included	include	VERB
inlawrev-3343	1104	79	in	in	ADP
inlawrev-3343	1104	80	the	the	DET
inlawrev-3343	1104	81	program	program	NOUN
inlawrev-3343	1104	82	because	because	SCONJ
inlawrev-3343	1104	83	eligibility	eligibility	NOUN
inlawrev-3343	1104	84	would	would	AUX
inlawrev-3343	1104	85	have	have	AUX
inlawrev-3343	1104	86	already	already	ADV
inlawrev-3343	1104	87	been	be	AUX
inlawrev-3343	1104	88	attained	attain	VERB
inlawrev-3343	1104	89	.	.	PUNCT
inlawrev-3343	1105	1	the	the	DET
inlawrev-3343	1105	2	supreme	supreme	PROPN
inlawrev-3343	1105	3	court	court	PROPN
inlawrev-3343	1105	4	ruling	ruling	NOUN
inlawrev-3343	1105	5	that	that	SCONJ
inlawrev-3343	1105	6	non	non	ADJ
inlawrev-3343	1105	7	-	-	ADJ
inlawrev-3343	1105	8	vestable	vestable	ADJ
inlawrev-3343	1105	9	welfare	welfare	NOUN
inlawrev-3343	1105	10	benefit	benefit	NOUN
inlawrev-3343	1105	11	plans	plan	NOUN
inlawrev-3343	1105	12	are	be	AUX
inlawrev-3343	1105	13	not	not	PART
inlawrev-3343	1105	14	excluded	exclude	VERB
inlawrev-3343	1105	15	from	from	ADP
inlawrev-3343	1105	16	the	the	DET
inlawrev-3343	1105	17	anti	anti	ADJ
inlawrev-3343	1105	18	-	-	ADJ
inlawrev-3343	1105	19	interference	interference	ADJ
inlawrev-3343	1105	20	prohibition	prohibition	NOUN
inlawrev-3343	1105	21	,	,	PUNCT
inlawrev-3343	1105	22	only	only	ADV
inlawrev-3343	1105	23	addressed	address	VERB
inlawrev-3343	1105	24	the	the	DET
inlawrev-3343	1105	25	applicability	applicability	NOUN
inlawrev-3343	1105	26	of	of	ADP
inlawrev-3343	1105	27	section	section	NOUN
inlawrev-3343	1105	28	510	510	NUM
inlawrev-3343	1105	29	to	to	ADP
inlawrev-3343	1105	30	welfare	welfare	NOUN
inlawrev-3343	1105	31	benefit	benefit	VERB
inlawrev-3343	1105	32	plans.^'^	plans.^'^	PROPN
inlawrev-3343	1105	33	the	the	DET
inlawrev-3343	1105	34	court	court	NOUN
inlawrev-3343	1105	35	found	find	VERB
inlawrev-3343	1105	36	it	it	PRON
inlawrev-3343	1105	37	unnecessary	unnecessary	ADJ
inlawrev-3343	1105	38	to	to	PART
inlawrev-3343	1105	39	address	address	VERB
inlawrev-3343	1105	40	the	the	DET
inlawrev-3343	1105	41	respondents	respondent	NOUN
inlawrev-3343	1105	42	'	'	PART
inlawrev-3343	1105	43	alternative	alternative	ADJ
inlawrev-3343	1105	44	approach	approach	NOUN
inlawrev-3343	1105	45	to	to	ADP
inlawrev-3343	1105	46	the	the	DET
inlawrev-3343	1105	47	statute	statute	NOUN
inlawrev-3343	1105	48	.	.	PUNCT
inlawrev-3343	1106	1	however	however	ADV
inlawrev-3343	1106	2	,	,	PUNCT
inlawrev-3343	1106	3	the	the	DET
inlawrev-3343	1106	4	question	question	NOUN
inlawrev-3343	1106	5	of	of	ADP
inlawrev-3343	1106	6	how	how	SCONJ
inlawrev-3343	1106	7	far	far	ADV
inlawrev-3343	1106	8	section	section	NOUN
inlawrev-3343	1106	9	510	510	NUM
inlawrev-3343	1106	10	reaches	reach	NOUN
inlawrev-3343	1106	11	is	be	AUX
inlawrev-3343	1106	12	of	of	ADP
inlawrev-3343	1106	13	enormous	enormous	ADJ
inlawrev-3343	1106	14	significance.^'^	significance.^'^	NOUN
inlawrev-3343	1106	15	if	if	SCONJ
inlawrev-3343	1106	16	courts	court	NOUN
inlawrev-3343	1106	17	interpret	interpret	VERB
inlawrev-3343	1106	18	the	the	DET
inlawrev-3343	1106	19	reach	reach	NOUN
inlawrev-3343	1106	20	of	of	ADP
inlawrev-3343	1106	21	section	section	NOUN
inlawrev-3343	1106	22	510	510	NUM
inlawrev-3343	1106	23	broadly	broadly	ADV
inlawrev-3343	1106	24	,	,	PUNCT
inlawrev-3343	1106	25	it	it	PRON
inlawrev-3343	1106	26	would	would	AUX
inlawrev-3343	1106	27	mean	mean	VERB
inlawrev-3343	1106	28	that	that	SCONJ
inlawrev-3343	1106	29	companies	company	NOUN
inlawrev-3343	1106	30	would	would	AUX
inlawrev-3343	1106	31	face	face	VERB
inlawrev-3343	1106	32	significant	significant	ADJ
inlawrev-3343	1106	33	restrictions	restriction	NOUN
inlawrev-3343	1106	34	on	on	ADP
inlawrev-3343	1106	35	such	such	ADJ
inlawrev-3343	1106	36	restructuring	restructuring	NOUN
inlawrev-3343	1106	37	techniques	technique	NOUN
inlawrev-3343	1106	38	as	as	ADP
inlawrev-3343	1106	39	outsourcing	outsourcing	NOUN
inlawrev-3343	1106	40	,	,	PUNCT
inlawrev-3343	1106	41	subcontracting	subcontracting	NOUN
inlawrev-3343	1106	42	,	,	PUNCT
inlawrev-3343	1106	43	or	or	CCONJ
inlawrev-3343	1106	44	using	use	VERB
inlawrev-3343	1106	45	leased	lease	VERB
inlawrev-3343	1106	46	employees	employee	NOUN
inlawrev-3343	1106	47	to	to	PART
inlawrev-3343	1106	48	perform	perform	VERB
inlawrev-3343	1106	49	needed	needed	ADJ
inlawrev-3343	1106	50	tasks	task	NOUN
inlawrev-3343	1106	51	.	.	PUNCT
inlawrev-3343	1107	1	where	where	SCONJ
inlawrev-3343	1107	2	the	the	DET
inlawrev-3343	1107	3	ultimate	ultimate	ADJ
inlawrev-3343	1107	4	result	result	NOUN
inlawrev-3343	1107	5	is	be	AUX
inlawrev-3343	1107	6	that	that	SCONJ
inlawrev-3343	1107	7	the	the	DET
inlawrev-3343	1107	8	new	new	ADJ
inlawrev-3343	1107	9	labor	labor	NOUN
inlawrev-3343	1107	10	force	force	NOUN
inlawrev-3343	1107	11	has	have	VERB
inlawrev-3343	1107	12	a	a	DET
inlawrev-3343	1107	13	benefit	benefit	NOUN
inlawrev-3343	1107	14	package	package	NOUN
inlawrev-3343	1107	15	less	less	ADV
inlawrev-3343	1107	16	favorable	favorable	ADJ
inlawrev-3343	1107	17	215	215	NUM
inlawrev-3343	1107	18	.	.	PUNCT
inlawrev-3343	1108	1	i	i	PRON
inlawrev-3343	1108	2	d.	d.	PROPN
inlawrev-3343	1108	3	at	at	ADP
inlawrev-3343	1108	4	16	16	NUM
inlawrev-3343	1108	5	n.8	n.8	NOUN
inlawrev-3343	1108	6	.	.	PUNCT
inlawrev-3343	1109	1	this	this	PRON
inlawrev-3343	1109	2	would	would	AUX
inlawrev-3343	1109	3	be	be	AUX
inlawrev-3343	1109	4	similar	similar	ADJ
inlawrev-3343	1109	5	to	to	ADP
inlawrev-3343	1109	6	a	a	DET
inlawrev-3343	1109	7	situation	situation	NOUN
inlawrev-3343	1109	8	in	in	ADP
inlawrev-3343	1109	9	which	which	PRON
inlawrev-3343	1109	10	an	an	DET
inlawrev-3343	1109	11	employee	employee	NOUN
inlawrev-3343	1109	12	is	be	AUX
inlawrev-3343	1109	13	dismissed	dismiss	VERB
inlawrev-3343	1109	14	before	before	ADP
inlawrev-3343	1109	15	rights	right	NOUN
inlawrev-3343	1109	16	under	under	ADP
inlawrev-3343	1109	17	a	a	DET
inlawrev-3343	1109	18	pension	pension	NOUN
inlawrev-3343	1109	19	plan	plan	NOUN
inlawrev-3343	1109	20	vest	vest	NOUN
inlawrev-3343	1109	21	,	,	PUNCT
inlawrev-3343	1109	22	the	the	DET
inlawrev-3343	1109	23	prototype	prototype	NOUN
inlawrev-3343	1109	24	section	section	NOUN
inlawrev-3343	1109	25	510	510	NUM
inlawrev-3343	1109	26	violation	violation	NOUN
inlawrev-3343	1109	27	.	.	PUNCT
inlawrev-3343	1110	1	see	see	VERB
inlawrev-3343	1110	2	ingersou	ingersou	NOUN
inlawrev-3343	1110	3	-	-	PUNCT
inlawrev-3343	1110	4	rand	rand	NOUN
inlawrev-3343	1110	5	co.	co.	PROPN
inlawrev-3343	1110	6	v.	v.	ADP
inlawrev-3343	1110	7	mcclendon	mcclendon	PROPN
inlawrev-3343	1110	8	,	,	PUNCT
inlawrev-3343	1110	9	498	498	PROPN
inlawrev-3343	1110	10	u.s	u.s	PROPN
inlawrev-3343	1110	11	.	.	PROPN
inlawrev-3343	1110	12	133	133	NUM
inlawrev-3343	1110	13	(	(	PUNCT
inlawrev-3343	1110	14	1990	1990	NUM
inlawrev-3343	1110	15	)	)	PUNCT
inlawrev-3343	1110	16	.	.	PUNCT
inlawrev-3343	1111	1	the	the	DET
inlawrev-3343	1111	2	suggested	suggest	VERB
inlawrev-3343	1111	3	theory	theory	NOUN
inlawrev-3343	1111	4	would	would	AUX
inlawrev-3343	1111	5	thus	thus	ADV
inlawrev-3343	1111	6	prevent	prevent	VERB
inlawrev-3343	1111	7	an	an	DET
inlawrev-3343	1111	8	employer	employer	NOUN
inlawrev-3343	1111	9	from	from	ADP
inlawrev-3343	1111	10	interfering	interfere	VERB
inlawrev-3343	1111	11	with	with	ADP
inlawrev-3343	1111	12	an	an	DET
inlawrev-3343	1111	13	employee	employee	NOUN
inlawrev-3343	1111	14	reaching	reach	VERB
inlawrev-3343	1111	15	eligibility	eligibility	NOUN
inlawrev-3343	1111	16	to	to	PART
inlawrev-3343	1111	17	file	file	VERB
inlawrev-3343	1111	18	a	a	DET
inlawrev-3343	1111	19	claim	claim	NOUN
inlawrev-3343	1111	20	for	for	ADP
inlawrev-3343	1111	21	a	a	DET
inlawrev-3343	1111	22	non	non	ADJ
inlawrev-3343	1111	23	-	-	ADJ
inlawrev-3343	1111	24	vestable	vestable	ADJ
inlawrev-3343	1111	25	benefit	benefit	NOUN
inlawrev-3343	1111	26	,	,	PUNCT
inlawrev-3343	1111	27	as	as	ADV
inlawrev-3343	1111	28	well	well	ADV
inlawrev-3343	1111	29	as	as	ADP
inlawrev-3343	1111	30	barring	bar	VERB
inlawrev-3343	1111	31	employers	employer	NOUN
inlawrev-3343	1111	32	from	from	ADP
inlawrev-3343	1111	33	preventing	prevent	VERB
inlawrev-3343	1111	34	employees	employee	NOUN
inlawrev-3343	1111	35	from	from	ADP
inlawrev-3343	1111	36	attaining	attain	VERB
inlawrev-3343	1111	37	the	the	DET
inlawrev-3343	1111	38	point	point	NOUN
inlawrev-3343	1111	39	where	where	SCONJ
inlawrev-3343	1111	40	a	a	DET
inlawrev-3343	1111	41	vestable	vestable	ADJ
inlawrev-3343	1111	42	benefit	benefit	NOUN
inlawrev-3343	1111	43	right	right	NOUN
inlawrev-3343	1111	44	accrues	accrue	VERB
inlawrev-3343	1111	45	.	.	PUNCT
inlawrev-3343	1112	1	2	2	NUM
inlawrev-3343	1112	2	1	1	NUM
inlawrev-3343	1112	3	6	6	NUM
inlawrev-3343	1112	4	.	.	PUNCT
inlawrev-3343	1113	1	respondent	respondent	NOUN
inlawrev-3343	1113	2	's	's	PART
inlawrev-3343	1113	3	brief	brief	NOUN
inlawrev-3343	1113	4	at	at	ADP
inlawrev-3343	1113	5	1	1	NUM
inlawrev-3343	1113	6	7	7	NUM
inlawrev-3343	1113	7	,	,	PUNCT
inlawrev-3343	1113	8	inter	inter	ADJ
inlawrev-3343	1113	9	-	-	ADJ
inlawrev-3343	1113	10	modal	modal	ADJ
inlawrev-3343	1113	11	rail	rail	NOUN
inlawrev-3343	1113	12	employees	employee	NOUN
inlawrev-3343	1113	13	ass	ass	VERB
inlawrev-3343	1113	14	'	'	PUNCT
inlawrev-3343	1113	15	«	«	PUNCT
inlawrev-3343	1113	16	,	,	PUNCT
inlawrev-3343	1113	17	1	1	NUM
inlawrev-3343	1113	18	1	1	NUM
inlawrev-3343	1113	19	7	7	NUM
inlawrev-3343	1113	20	s.	s.	PROPN
inlawrev-3343	1113	21	ct	ct	PROPN
inlawrev-3343	1113	22	.	.	PUNCT
inlawrev-3343	1114	1	1513(1	1513(1	NUM
inlawrev-3343	1114	2	997	997	NUM
inlawrev-3343	1114	3	)	)	PUNCT
inlawrev-3343	1114	4	(	(	PUNCT
inlawrev-3343	1114	5	no	no	INTJ
inlawrev-3343	1114	6	.	.	NOUN
inlawrev-3343	1115	1	96	96	NUM
inlawrev-3343	1115	2	-	-	SYM
inlawrev-3343	1115	3	491	491	NUM
inlawrev-3343	1115	4	)	)	PUNCT
inlawrev-3343	1115	5	.	.	PUNCT
inlawrev-3343	1116	1	see	see	VERB
inlawrev-3343	1116	2	also	also	ADV
inlawrev-3343	1116	3	corum	corum	PROPN
inlawrev-3343	1116	4	v.	v.	ADP
inlawrev-3343	1116	5	farm	farm	PROPN
inlawrev-3343	1116	6	credit	credit	NOUN
inlawrev-3343	1116	7	servs	servs	PROPN
inlawrev-3343	1116	8	.	.	PUNCT
inlawrev-3343	1117	1	,	,	PUNCT
inlawrev-3343	1117	2	628	628	NUM
inlawrev-3343	1117	3	f.	f.	PROPN
inlawrev-3343	1117	4	supp	supp	PROPN
inlawrev-3343	1117	5	.	.	PUNCT
inlawrev-3343	1118	1	707	707	NUM
inlawrev-3343	1118	2	,	,	PUNCT
inlawrev-3343	1118	3	718	718	NUM
inlawrev-3343	1118	4	(	(	PUNCT
inlawrev-3343	1118	5	d.	d.	PROPN
inlawrev-3343	1118	6	minn	minn	PROPN
inlawrev-3343	1118	7	.	.	PROPN
inlawrev-3343	1118	8	1986	1986	NUM
inlawrev-3343	1118	9	)	)	PUNCT
inlawrev-3343	1118	10	(	(	PUNCT
inlawrev-3343	1118	11	"	"	PUNCT
inlawrev-3343	1118	12	where	where	SCONJ
inlawrev-3343	1118	13	the	the	DET
inlawrev-3343	1118	14	only	only	ADJ
inlawrev-3343	1118	15	evidence	evidence	NOUN
inlawrev-3343	1118	16	that	that	SCONJ
inlawrev-3343	1118	17	an	an	DET
inlawrev-3343	1118	18	employer	employer	NOUN
inlawrev-3343	1118	19	specifically	specifically	ADV
inlawrev-3343	1118	20	intended	intend	VERB
inlawrev-3343	1118	21	to	to	PART
inlawrev-3343	1118	22	violate	violate	VERB
inlawrev-3343	1118	23	erisa	erisa	NOUN
inlawrev-3343	1118	24	is	be	AUX
inlawrev-3343	1118	25	the	the	DET
inlawrev-3343	1118	26	employee	employee	NOUN
inlawrev-3343	1118	27	's	's	PART
inlawrev-3343	1118	28	lost	lose	VERB
inlawrev-3343	1118	29	opportunity	opportunity	NOUN
inlawrev-3343	1118	30	to	to	PART
inlawrev-3343	1118	31	accrue	accrue	VERB
inlawrev-3343	1118	32	additional	additional	ADJ
inlawrev-3343	1118	33	benefits	benefit	NOUN
inlawrev-3343	1118	34	,	,	PUNCT
inlawrev-3343	1118	35	the	the	DET
inlawrev-3343	1118	36	employee	employee	NOUN
inlawrev-3343	1118	37	has	have	AUX
inlawrev-3343	1118	38	not	not	PART
inlawrev-3343	1118	39	put	put	VERB
inlawrev-3343	1118	40	forth	forth	ADV
inlawrev-3343	1118	41	sufficient	sufficient	ADJ
inlawrev-3343	1118	42	evidence	evidence	NOUN
inlawrev-3343	1118	43	to	to	PART
inlawrev-3343	1118	44	defeat	defeat	VERB
inlawrev-3343	1118	45	summary	summary	NOUN
inlawrev-3343	1118	46	judgment	judgment	NOUN
inlawrev-3343	1118	47	.	.	PUNCT
inlawrev-3343	1119	1	"	"	PUNCT
inlawrev-3343	1119	2	)	)	PUNCT
inlawrev-3343	1119	3	;	;	PUNCT
inlawrev-3343	1119	4	baker	baker	PROPN
inlawrev-3343	1119	5	v.	v.	PROPN
inlawrev-3343	1119	6	kaiser	kaiser	PROPN
inlawrev-3343	1119	7	aluminum	aluminum	PROPN
inlawrev-3343	1119	8	and	and	CCONJ
inlawrev-3343	1119	9	chem	chem	NOUN
inlawrev-3343	1119	10	.	.	PUNCT
inlawrev-3343	1120	1	corp	corp	PROPN
inlawrev-3343	1120	2	.	.	PROPN
inlawrev-3343	1120	3	,	,	PUNCT
inlawrev-3343	1120	4	608	608	NUM
inlawrev-3343	1120	5	f.	f.	PROPN
inlawrev-3343	1120	6	supp	supp	PROPN
inlawrev-3343	1120	7	.	.	PUNCT
inlawrev-3343	1121	1	1315	1315	NUM
inlawrev-3343	1121	2	,	,	PUNCT
inlawrev-3343	1121	3	1318	1318	NUM
inlawrev-3343	1121	4	-	-	SYM
inlawrev-3343	1121	5	19	19	NUM
inlawrev-3343	1121	6	(	(	PUNCT
inlawrev-3343	1121	7	n.	n.	PROPN
inlawrev-3343	1121	8	d.	d.	PROPN
inlawrev-3343	1121	9	cal	cal	PROPN
inlawrev-3343	1121	10	.	.	PUNCT
inlawrev-3343	1121	11	1984	1984	NUM
inlawrev-3343	1121	12	)	)	PUNCT
inlawrev-3343	1121	13	.	.	PUNCT
inlawrev-3343	1122	1	however	however	ADV
inlawrev-3343	1122	2	,	,	PUNCT
inlawrev-3343	1122	3	a	a	DET
inlawrev-3343	1122	4	comparable	comparable	ADJ
inlawrev-3343	1122	5	argument	argument	NOUN
inlawrev-3343	1122	6	had	have	AUX
inlawrev-3343	1122	7	been	be	AUX
inlawrev-3343	1122	8	rejected	reject	VERB
inlawrev-3343	1122	9	by	by	ADP
inlawrev-3343	1122	10	the	the	DET
inlawrev-3343	1122	11	seventh	seventh	ADJ
inlawrev-3343	1122	12	circuit	circuit	NOUN
inlawrev-3343	1122	13	in	in	ADP
inlawrev-3343	1122	14	kross	kross	PROPN
inlawrev-3343	1122	15	v.	v.	PROPN
inlawrev-3343	1122	16	western	western	PROPN
inlawrev-3343	1122	17	electric	electric	PROPN
inlawrev-3343	1122	18	co.	co.	PROPN
inlawrev-3343	1122	19	,	,	PUNCT
inlawrev-3343	1122	20	701	701	NUM
inlawrev-3343	1122	21	f.2d	f.2d	NOUN
inlawrev-3343	1122	22	1238	1238	NUM
inlawrev-3343	1122	23	(	(	PUNCT
inlawrev-3343	1122	24	7th	7th	ADJ
inlawrev-3343	1122	25	cir	cir	NOUN
inlawrev-3343	1122	26	.	.	PUNCT
inlawrev-3343	1122	27	1983	1983	NUM
inlawrev-3343	1122	28	)	)	PUNCT
inlawrev-3343	1122	29	.	.	PUNCT
inlawrev-3343	1123	1	there	there	ADV
inlawrev-3343	1123	2	,	,	PUNCT
inlawrev-3343	1123	3	the	the	DET
inlawrev-3343	1123	4	court	court	NOUN
inlawrev-3343	1123	5	found	find	VERB
inlawrev-3343	1123	6	that	that	SCONJ
inlawrev-3343	1123	7	this	this	DET
inlawrev-3343	1123	8	position	position	NOUN
inlawrev-3343	1123	9	was	be	AUX
inlawrev-3343	1123	10	inconsistent	inconsistent	ADJ
inlawrev-3343	1123	11	with	with	ADP
inlawrev-3343	1123	12	the	the	DET
inlawrev-3343	1123	13	broad	broad	ADJ
inlawrev-3343	1123	14	language	language	NOUN
inlawrev-3343	1123	15	used	use	VERB
inlawrev-3343	1123	16	by	by	ADP
inlawrev-3343	1123	17	congress	congress	PROPN
inlawrev-3343	1123	18	in	in	ADP
inlawrev-3343	1123	19	section	section	NOUN
inlawrev-3343	1123	20	510	510	NUM
inlawrev-3343	1123	21	,	,	PUNCT
inlawrev-3343	1123	22	i	i	PRON
inlawrev-3343	1123	23	d.	d.	NOUN
inlawrev-3343	1123	24	at	at	ADP
inlawrev-3343	1123	25	1242	1242	NUM
inlawrev-3343	1123	26	,	,	PUNCT
inlawrev-3343	1123	27	and	and	CCONJ
inlawrev-3343	1123	28	observed	observe	VERB
inlawrev-3343	1123	29	that	that	SCONJ
inlawrev-3343	1123	30	it	it	PRON
inlawrev-3343	1123	31	would	would	AUX
inlawrev-3343	1123	32	create	create	VERB
inlawrev-3343	1123	33	the	the	DET
inlawrev-3343	1123	34	anomalous	anomalous	ADJ
inlawrev-3343	1123	35	result	result	NOUN
inlawrev-3343	1123	36	of	of	ADP
inlawrev-3343	1123	37	affording	afford	VERB
inlawrev-3343	1123	38	protection	protection	NOUN
inlawrev-3343	1123	39	to	to	ADP
inlawrev-3343	1123	40	probationary	probationary	ADJ
inlawrev-3343	1123	41	workers	worker	NOUN
inlawrev-3343	1123	42	who	who	PRON
inlawrev-3343	1123	43	had	have	AUX
inlawrev-3343	1123	44	not	not	PART
inlawrev-3343	1123	45	yet	yet	ADV
inlawrev-3343	1123	46	qualified	qualified	ADJ
inlawrev-3343	1123	47	for	for	ADP
inlawrev-3343	1123	48	benefit	benefit	NOUN
inlawrev-3343	1123	49	plan	plan	NOUN
inlawrev-3343	1123	50	participation	participation	NOUN
inlawrev-3343	1123	51	wljile	wljile	NOUN
inlawrev-3343	1123	52	excluding	exclude	VERB
inlawrev-3343	1123	53	senior	senior	ADJ
inlawrev-3343	1123	54	employees	employee	NOUN
inlawrev-3343	1123	55	who	who	PRON
inlawrev-3343	1123	56	had	have	VERB
inlawrev-3343	1123	57	.	.	PUNCT
inlawrev-3343	1124	1	i	i	PRON
inlawrev-3343	1124	2	d.	d.	PROPN
inlawrev-3343	1124	3	at	at	ADP
inlawrev-3343	1124	4	1243	1243	NUM
inlawrev-3343	1124	5	.	.	PUNCT
inlawrev-3343	1125	1	see	see	AUX
inlawrev-3343	1125	2	also	also	ADV
inlawrev-3343	1125	3	gitlitz	gitlitz	VERB
inlawrev-3343	1125	4	v.	v.	ADP
inlawrev-3343	1125	5	compagnie	compagnie	PROPN
inlawrev-3343	1125	6	nationale	nationale	PROPN
inlawrev-3343	1125	7	air	air	PROPN
inlawrev-3343	1125	8	france	france	PROPN
inlawrev-3343	1125	9	,	,	PUNCT
inlawrev-3343	1125	10	129	129	NUM
inlawrev-3343	1125	11	f.3d	f.3d	NUM
inlawrev-3343	1125	12	554	554	NUM
inlawrev-3343	1125	13	,	,	PUNCT
inlawrev-3343	1125	14	558	558	NUM
inlawrev-3343	1125	15	(	(	PUNCT
inlawrev-3343	1125	16	1	1	NUM
inlawrev-3343	1125	17	1th	1th	ADJ
inlawrev-3343	1125	18	cir	cir	NOUN
inlawrev-3343	1125	19	.	.	PUNCT
inlawrev-3343	1125	20	1997	1997	NUM
inlawrev-3343	1125	21	)	)	PUNCT
inlawrev-3343	1125	22	;	;	PUNCT
inlawrev-3343	1125	23	seaman	seaman	PROPN
inlawrev-3343	1125	24	v.	v.	PROPN
inlawrev-3343	1125	25	arvida	arvida	PROPN
inlawrev-3343	1125	26	realty	realty	PROPN
inlawrev-3343	1125	27	sales	sale	NOUN
inlawrev-3343	1125	28	,	,	PUNCT
inlawrev-3343	1125	29	985	985	NUM
inlawrev-3343	1125	30	f.2d	f.2d	X
inlawrev-3343	1125	31	543	543	NUM
inlawrev-3343	1125	32	,	,	PUNCT
inlawrev-3343	1125	33	546	546	NUM
inlawrev-3343	1125	34	(	(	PUNCT
inlawrev-3343	1125	35	1	1	NUM
inlawrev-3343	1125	36	1th	1th	ADJ
inlawrev-3343	1125	37	cir	cir	NOUN
inlawrev-3343	1125	38	.	.	PROPN
inlawrev-3343	1125	39	1993	1993	NUM
inlawrev-3343	1125	40	)	)	PUNCT
inlawrev-3343	1125	41	(	(	PUNCT
inlawrev-3343	1125	42	"	"	PUNCT
inlawrev-3343	1125	43	the	the	DET
inlawrev-3343	1125	44	validity	validity	NOUN
inlawrev-3343	1125	45	of	of	ADP
inlawrev-3343	1125	46	a	a	DET
inlawrev-3343	1125	47	§	§	PROPN
inlawrev-3343	1125	48	510	510	NUM
inlawrev-3343	1125	49	claim	claim	NOUN
inlawrev-3343	1125	50	does	do	AUX
inlawrev-3343	1125	51	not	not	PART
inlawrev-3343	1125	52	hinge	hinge	VERB
inlawrev-3343	1125	53	upon	upon	SCONJ
inlawrev-3343	1125	54	whether	whether	SCONJ
inlawrev-3343	1125	55	the	the	DET
inlawrev-3343	1125	56	benefits	benefit	NOUN
inlawrev-3343	1125	57	involved	involve	VERB
inlawrev-3343	1125	58	are	be	AUX
inlawrev-3343	1125	59	vested	vest	VERB
inlawrev-3343	1125	60	but	but	CCONJ
inlawrev-3343	1125	61	upon	upon	SCONJ
inlawrev-3343	1125	62	the	the	DET
inlawrev-3343	1125	63	purpose	purpose	NOUN
inlawrev-3343	1125	64	of	of	ADP
inlawrev-3343	1125	65	the	the	DET
inlawrev-3343	1125	66	discharge	discharge	NOUN
inlawrev-3343	1125	67	.	.	PUNCT
inlawrev-3343	1125	68	"	"	PUNCT
inlawrev-3343	1125	69	)	)	PUNCT
inlawrev-3343	1125	70	.	.	PUNCT
inlawrev-3343	1126	1	see	see	VERB
inlawrev-3343	1126	2	generally	generally	ADV
inlawrev-3343	1126	3	dana	dana	PROPN
inlawrev-3343	1126	4	m.	m.	PROPN
inlawrev-3343	1126	5	muir	muir	PROPN
inlawrev-3343	1126	6	,	,	PUNCT
inlawrev-3343	1126	7	plant	plant	NOUN
inlawrev-3343	1126	8	closings	closing	NOUN
inlawrev-3343	1126	9	and	and	CCONJ
inlawrev-3343	1126	10	erisa	erisa	NOUN
inlawrev-3343	1126	11	's	's	PART
inlawrev-3343	1126	12	noninterference	noninterference	NOUN
inlawrev-3343	1126	13	provision	provision	NOUN
inlawrev-3343	1126	14	,	,	PUNCT
inlawrev-3343	1126	15	36	36	NUM
inlawrev-3343	1126	16	b.c	b.c	PROPN
inlawrev-3343	1126	17	.	.	PROPN
inlawrev-3343	1126	18	l.	l.	PROPN
inlawrev-3343	1126	19	rev	rev	PROPN
inlawrev-3343	1126	20	.	.	PROPN
inlawrev-3343	1126	21	201	201	NUM
inlawrev-3343	1126	22	,	,	PUNCT
inlawrev-3343	1126	23	240	240	NUM
inlawrev-3343	1126	24	-	-	SYM
inlawrev-3343	1126	25	42	42	NUM
inlawrev-3343	1126	26	(	(	PUNCT
inlawrev-3343	1126	27	1995	1995	NUM
inlawrev-3343	1126	28	)	)	PUNCT
inlawrev-3343	1126	29	.	.	PUNCT
inlawrev-3343	1127	1	217	217	NUM
inlawrev-3343	1127	2	.	.	PUNCT
inlawrev-3343	1128	1	this	this	DET
inlawrev-3343	1128	2	issue	issue	NOUN
inlawrev-3343	1128	3	was	be	AUX
inlawrev-3343	1128	4	remanded	remand	VERB
inlawrev-3343	1128	5	to	to	ADP
inlawrev-3343	1128	6	the	the	DET
inlawrev-3343	1128	7	lower	low	ADJ
inlawrev-3343	1128	8	courts	court	NOUN
inlawrev-3343	1128	9	for	for	ADP
inlawrev-3343	1128	10	further	further	ADJ
inlawrev-3343	1128	11	findings	finding	NOUN
inlawrev-3343	1128	12	.	.	PUNCT
inlawrev-3343	1129	1	inter	inter	ADJ
inlawrev-3343	1129	2	-	-	ADJ
inlawrev-3343	1129	3	modal	modal	ADJ
inlawrev-3343	1129	4	rail	rail	NOUN
inlawrev-3343	1129	5	employees	employee	NOUN
inlawrev-3343	1129	6	ass	ass	VERB
inlawrev-3343	1129	7	'	'	CCONJ
inlawrev-3343	1129	8	n	n	CCONJ
inlawrev-3343	1129	9	,	,	PUNCT
inlawrev-3343	1129	10	117	117	NUM
inlawrev-3343	1129	11	s.	s.	PROPN
inlawrev-3343	1129	12	ct	ct	PROPN
inlawrev-3343	1129	13	.	.	PUNCT
inlawrev-3343	1130	1	at	at	ADP
inlawrev-3343	1130	2	1517	1517	NUM
inlawrev-3343	1130	3	.	.	PUNCT
inlawrev-3343	1131	1	218	218	NUM
inlawrev-3343	1131	2	.	.	PUNCT
inlawrev-3343	1132	1	one	one	NUM
inlawrev-3343	1132	2	commentator	commentator	NOUN
inlawrev-3343	1132	3	described	describe	VERB
inlawrev-3343	1132	4	the	the	DET
inlawrev-3343	1132	5	inter	inter	ADJ
inlawrev-3343	1132	6	-	-	ADJ
inlawrev-3343	1132	7	modal	modal	ADJ
inlawrev-3343	1132	8	ruling	ruling	NOUN
inlawrev-3343	1132	9	as	as	ADP
inlawrev-3343	1132	10	"	"	PUNCT
inlawrev-3343	1132	11	not	not	PART
inlawrev-3343	1132	12	surprising	surprising	ADJ
inlawrev-3343	1132	13	,	,	PUNCT
inlawrev-3343	1132	14	"	"	PUNCT
inlawrev-3343	1132	15	but	but	CCONJ
inlawrev-3343	1132	16	added	add	VERB
inlawrev-3343	1132	17	that	that	SCONJ
inlawrev-3343	1132	18	it	it	PRON
inlawrev-3343	1132	19	is	be	AUX
inlawrev-3343	1132	20	"	"	PUNCT
inlawrev-3343	1132	21	sitting	sit	VERB
inlawrev-3343	1132	22	on	on	ADP
inlawrev-3343	1132	23	top	top	NOUN
inlawrev-3343	1132	24	of	of	ADP
inlawrev-3343	1132	25	a	a	DET
inlawrev-3343	1132	26	very	very	ADV
inlawrev-3343	1132	27	large	large	ADJ
inlawrev-3343	1132	28	issue	issue	NOUN
inlawrev-3343	1132	29	of	of	ADP
inlawrev-3343	1132	30	tremendous	tremendous	ADJ
inlawrev-3343	1132	31	significance	significance	NOUN
inlawrev-3343	1132	32	.	.	PUNCT
inlawrev-3343	1132	33	.	.	PUNCT
inlawrev-3343	1132	34	.	.	PUNCT
inlawrev-3343	1133	1	[	[	X
inlawrev-3343	1133	2	namely	namely	ADV
inlawrev-3343	1133	3	]	]	X
inlawrev-3343	1133	4	what	what	DET
inlawrev-3343	1133	5	role	role	NOUN
inlawrev-3343	1133	6	can	can	AUX
inlawrev-3343	1133	7	the	the	DET
inlawrev-3343	1133	8	cost	cost	NOUN
inlawrev-3343	1133	9	of	of	ADP
inlawrev-3343	1133	10	providing	provide	VERB
inlawrev-3343	1133	11	benefits	benefit	NOUN
inlawrev-3343	1133	12	play	play	VERB
inlawrev-3343	1133	13	in	in	ADP
inlawrev-3343	1133	14	making	make	VERB
inlawrev-3343	1133	15	decisions	decision	NOUN
inlawrev-3343	1133	16	on	on	ADP
inlawrev-3343	1133	17	the	the	DET
inlawrev-3343	1133	18	movement	movement	NOUN
inlawrev-3343	1133	19	of	of	ADP
inlawrev-3343	1133	20	jobs	job	NOUN
inlawrev-3343	1133	21	?	?	PUNCT
inlawrev-3343	1133	22	"	"	PUNCT
inlawrev-3343	1134	1	court	court	NOUN
inlawrev-3343	1134	2	leaves	leave	VERB
inlawrev-3343	1134	3	outsourcing	outsource	VERB
inlawrev-3343	1134	4	,	,	PUNCT
inlawrev-3343	1134	5	benefits	benefit	NOUN
inlawrev-3343	1134	6	issues	issue	NOUN
inlawrev-3343	1134	7	unsettled	unsettle	VERB
inlawrev-3343	1134	8	,	,	PUNCT
inlawrev-3343	1135	1	155	155	NUM
inlawrev-3343	1135	2	lab	lab	NOUN
inlawrev-3343	1135	3	.	.	PUNCT
inlawrev-3343	1136	1	rel	rel	PROPN
inlawrev-3343	1136	2	.	.	PUNCT
inlawrev-3343	1137	1	rep	rep	PROPN
inlawrev-3343	1137	2	.	.	PROPN
inlawrev-3343	1137	3	(	(	PUNCT
inlawrev-3343	1137	4	bna	bna	PROPN
inlawrev-3343	1137	5	)	)	PUNCT
inlawrev-3343	1137	6	314	314	NUM
inlawrev-3343	1137	7	,	,	PUNCT
inlawrev-3343	1137	8	315	315	NUM
inlawrev-3343	1137	9	(	(	PUNCT
inlawrev-3343	1137	10	july	july	PROPN
inlawrev-3343	1137	11	7	7	NUM
inlawrev-3343	1137	12	,	,	PUNCT
inlawrev-3343	1137	13	1997	1997	NUM
inlawrev-3343	1137	14	)	)	PUNCT
inlawrev-3343	1137	15	.	.	PUNCT
inlawrev-3343	1138	1	338	338	NUM
inlawrev-3343	1138	2	indiana	indiana	PROPN
inlawrev-3343	1138	3	law	law	PROPN
inlawrev-3343	1138	4	review	review	NOUN
inlawrev-3343	1138	5	[	[	X
inlawrev-3343	1138	6	vol	vol	NOUN
inlawrev-3343	1138	7	.	.	PUNCT
inlawrev-3343	1138	8	32:301	32:301	NUM
inlawrev-3343	1138	9	than	than	ADP
inlawrev-3343	1138	10	the	the	DET
inlawrev-3343	1138	11	one	one	NOUN
inlawrev-3343	1138	12	provided	provide	VERB
inlawrev-3343	1138	13	to	to	ADP
inlawrev-3343	1138	14	the	the	DET
inlawrev-3343	1138	15	replaced	replace	VERB
inlawrev-3343	1138	16	workers	worker	NOUN
inlawrev-3343	1138	17	,	,	PUNCT
inlawrev-3343	1138	18	arguably	arguably	ADV
inlawrev-3343	1138	19	the	the	DET
inlawrev-3343	1138	20	substitution	substitution	NOUN
inlawrev-3343	1138	21	interferes	interfere	VERB
inlawrev-3343	1138	22	with	with	ADP
inlawrev-3343	1138	23	the	the	DET
inlawrev-3343	1138	24	attainment	attainment	NOUN
inlawrev-3343	1138	25	of	of	ADP
inlawrev-3343	1138	26	erisa	erisa	NOUN
inlawrev-3343	1138	27	-	-	PUNCT
inlawrev-3343	1138	28	protected	protect	VERB
inlawrev-3343	1138	29	benefits	benefit	NOUN
inlawrev-3343	1138	30	by	by	ADP
inlawrev-3343	1138	31	the	the	DET
inlawrev-3343	1138	32	latter	latter	ADJ
inlawrev-3343	1138	33	group	group	NOUN
inlawrev-3343	1138	34	.	.	PUNCT
inlawrev-3343	1139	1	the	the	DET
inlawrev-3343	1139	2	case	case	NOUN
inlawrev-3343	1139	3	law	law	NOUN
inlawrev-3343	1139	4	thus	thus	ADV
inlawrev-3343	1139	5	far	far	ADV
inlawrev-3343	1139	6	,	,	PUNCT
inlawrev-3343	1139	7	however	however	ADV
inlawrev-3343	1139	8	,	,	PUNCT
inlawrev-3343	1139	9	does	do	AUX
inlawrev-3343	1139	10	not	not	PART
inlawrev-3343	1139	11	provide	provide	VERB
inlawrev-3343	1139	12	a	a	DET
inlawrev-3343	1139	13	clear	clear	ADJ
inlawrev-3343	1139	14	answer	answer	NOUN
inlawrev-3343	1139	15	to	to	ADP
inlawrev-3343	1139	16	the	the	DET
inlawrev-3343	1139	17	questions	question	NOUN
inlawrev-3343	1139	18	surrounding	surround	VERB
inlawrev-3343	1139	19	the	the	DET
inlawrev-3343	1139	20	reach	reach	NOUN
inlawrev-3343	1139	21	of	of	ADP
inlawrev-3343	1139	22	section	section	NOUN
inlawrev-3343	1139	23	5	5	NUM
inlawrev-3343	1139	24	1	1	NUM
inlawrev-3343	1139	25	0	0	NUM
inlawrev-3343	1139	26	.	.	PUNCT
inlawrev-3343	1140	1	the	the	DET
inlawrev-3343	1140	2	broadest	broad	ADJ
inlawrev-3343	1140	3	support	support	NOUN
inlawrev-3343	1140	4	for	for	ADP
inlawrev-3343	1140	5	utilizing	utilize	VERB
inlawrev-3343	1140	6	section	section	NOUN
inlawrev-3343	1140	7	510	510	NUM
inlawrev-3343	1140	8	to	to	PART
inlawrev-3343	1140	9	restrain	restrain	VERB
inlawrev-3343	1140	10	company	company	NOUN
inlawrev-3343	1140	11	actions	action	NOUN
inlawrev-3343	1140	12	that	that	PRON
inlawrev-3343	1140	13	adversely	adversely	ADV
inlawrev-3343	1140	14	affect	affect	VERB
inlawrev-3343	1140	15	employee	employee	NOUN
inlawrev-3343	1140	16	benefits	benefit	NOUN
inlawrev-3343	1140	17	is	be	AUX
inlawrev-3343	1140	18	found	find	VERB
inlawrev-3343	1140	19	in	in	ADP
inlawrev-3343	1140	20	galvalik	galvalik	PROPN
inlawrev-3343	1140	21	v.	v.	ADP
inlawrev-3343	1140	22	continental	continental	PROPN
inlawrev-3343	1140	23	can	can	AUX
inlawrev-3343	1140	24	co?^^	co?^^	VERB
inlawrev-3343	1140	25	there	there	ADV
inlawrev-3343	1140	26	the	the	DET
inlawrev-3343	1140	27	third	third	ADJ
inlawrev-3343	1140	28	circuit	circuit	NOUN
inlawrev-3343	1140	29	was	be	AUX
inlawrev-3343	1140	30	confronted	confront	VERB
inlawrev-3343	1140	31	with	with	ADP
inlawrev-3343	1140	32	a	a	DET
inlawrev-3343	1140	33	broad	broad	ADJ
inlawrev-3343	1140	34	"	"	PUNCT
inlawrev-3343	1140	35	liability	liability	NOUN
inlawrev-3343	1140	36	avoidance	avoidance	NOUN
inlawrev-3343	1140	37	"	"	PUNCT
inlawrev-3343	1140	38	scheme	scheme	NOUN
inlawrev-3343	1140	39	established	establish	VERB
inlawrev-3343	1140	40	by	by	ADP
inlawrev-3343	1140	41	the	the	DET
inlawrev-3343	1140	42	company	company	NOUN
inlawrev-3343	1140	43	to	to	PART
inlawrev-3343	1140	44	minimize	minimize	VERB
inlawrev-3343	1140	45	benefit	benefit	NOUN
inlawrev-3343	1140	46	costs	cost	NOUN
inlawrev-3343	1140	47	in	in	ADP
inlawrev-3343	1140	48	response	response	NOUN
inlawrev-3343	1140	49	to	to	ADP
inlawrev-3343	1140	50	the	the	DET
inlawrev-3343	1140	51	company	company	NOUN
inlawrev-3343	1140	52	's	's	PART
inlawrev-3343	1140	53	steady	steady	ADJ
inlawrev-3343	1140	54	business	business	NOUN
inlawrev-3343	1140	55	decline	decline	NOUN
inlawrev-3343	1140	56	in	in	ADP
inlawrev-3343	1140	57	the	the	DET
inlawrev-3343	1140	58	mid-1970s	mid-1970	NOUN
inlawrev-3343	1140	59	.	.	PUNCT
inlawrev-3343	1141	1	as	as	SCONJ
inlawrev-3343	1141	2	described	describe	VERB
inlawrev-3343	1141	3	by	by	ADP
inlawrev-3343	1141	4	the	the	DET
inlawrev-3343	1141	5	court	court	NOUN
inlawrev-3343	1141	6	,	,	PUNCT
inlawrev-3343	1141	7	the	the	DET
inlawrev-3343	1141	8	company	company	NOUN
inlawrev-3343	1141	9	"	"	PUNCT
inlawrev-3343	1141	10	had	have	VERB
inlawrev-3343	1141	11	two	two	NUM
inlawrev-3343	1141	12	complimentary	complimentary	ADJ
inlawrev-3343	1141	13	objectives	objective	NOUN
inlawrev-3343	1141	14	:	:	PUNCT
inlawrev-3343	1141	15	to	to	PART
inlawrev-3343	1141	16	identify	identify	VERB
inlawrev-3343	1141	17	continental	continental	PROPN
inlawrev-3343	1141	18	's	's	PART
inlawrev-3343	1141	19	unfunded	unfunded	ADJ
inlawrev-3343	1141	20	pension	pension	NOUN
inlawrev-3343	1141	21	liabilities	liability	NOUN
inlawrev-3343	1141	22	so	so	SCONJ
inlawrev-3343	1141	23	as	as	SCONJ
inlawrev-3343	1141	24	to	to	PART
inlawrev-3343	1141	25	avoid	avoid	VERB
inlawrev-3343	1141	26	triggering	trigger	VERB
inlawrev-3343	1141	27	future	future	ADJ
inlawrev-3343	1141	28	vesting	vesting	NOUN
inlawrev-3343	1141	29	by	by	ADP
inlawrev-3343	1141	30	placing	place	VERB
inlawrev-3343	1141	31	employees	employee	NOUN
inlawrev-3343	1141	32	who	who	PRON
inlawrev-3343	1141	33	had	have	AUX
inlawrev-3343	1141	34	not	not	PART
inlawrev-3343	1141	35	yet	yet	ADV
inlawrev-3343	1141	36	become	become	VERB
inlawrev-3343	1141	37	eligible	eligible	ADJ
inlawrev-3343	1141	38	for	for	ADP
inlawrev-3343	1141	39	break	break	NOUN
inlawrev-3343	1141	40	-	-	PUNCT
inlawrev-3343	1141	41	in	in	ADP
inlawrev-3343	1141	42	-	-	PUNCT
inlawrev-3343	1141	43	service	service	NOUN
inlawrev-3343	1141	44	on	on	ADP
inlawrev-3343	1141	45	layoff	layoff	NOUN
inlawrev-3343	1141	46	,	,	PUNCT
inlawrev-3343	1141	47	and	and	CCONJ
inlawrev-3343	1141	48	to	to	PART
inlawrev-3343	1141	49	retain	retain	VERB
inlawrev-3343	1141	50	those	those	DET
inlawrev-3343	1141	51	employees	employee	NOUN
inlawrev-3343	1141	52	whose	whose	DET
inlawrev-3343	1141	53	benefits	benefit	NOUN
inlawrev-3343	1141	54	had	have	AUX
inlawrev-3343	1141	55	already	already	ADV
inlawrev-3343	1141	56	vested	vest	VERB
inlawrev-3343	1141	57	.	.	PUNCT
inlawrev-3343	1141	58	"^^^	"^^^	PUNCT
inlawrev-3343	1142	1	furthermore	furthermore	ADV
inlawrev-3343	1142	2	,	,	PUNCT
inlawrev-3343	1142	3	"	"	PUNCT
inlawrev-3343	1142	4	plant	plant	NOUN
inlawrev-3343	1142	5	managers	manager	NOUN
inlawrev-3343	1142	6	were	be	AUX
inlawrev-3343	1142	7	authorized	authorize	VERB
inlawrev-3343	1142	8	to	to	PART
inlawrev-3343	1142	9	shift	shift	VERB
inlawrev-3343	1142	10	business	business	NOUN
inlawrev-3343	1142	11	to	to	ADP
inlawrev-3343	1142	12	plants	plant	NOUN
inlawrev-3343	1142	13	that	that	PRON
inlawrev-3343	1142	14	either	either	CCONJ
inlawrev-3343	1142	15	had	have	VERB
inlawrev-3343	1142	16	low	low	ADJ
inlawrev-3343	1142	17	unfunded	unfunded	ADJ
inlawrev-3343	1142	18	pension	pension	NOUN
inlawrev-3343	1142	19	liability	liability	NOUN
inlawrev-3343	1142	20	or	or	CCONJ
inlawrev-3343	1142	21	plants	plant	NOUN
inlawrev-3343	1142	22	that	that	PRON
inlawrev-3343	1142	23	needed	need	VERB
inlawrev-3343	1142	24	the	the	DET
inlawrev-3343	1142	25	work	work	NOUN
inlawrev-3343	1142	26	in	in	ADP
inlawrev-3343	1142	27	order	order	NOUN
inlawrev-3343	1142	28	to	to	PART
inlawrev-3343	1142	29	retain	retain	VERB
inlawrev-3343	1142	30	employees	employee	NOUN
inlawrev-3343	1142	31	with	with	ADP
inlawrev-3343	1142	32	vested	vested	ADJ
inlawrev-3343	1142	33	70/75	70/75	NUM
inlawrev-3343	1142	34	benefits	benefit	NOUN
inlawrev-3343	1142	35	.	.	PUNCT
inlawrev-3343	1143	1	"^^	"^^	PROPN
inlawrev-3343	1143	2	'	'	PUNCT
inlawrev-3343	1143	3	in	in	ADP
inlawrev-3343	1143	4	considering	consider	VERB
inlawrev-3343	1143	5	the	the	DET
inlawrev-3343	1143	6	applicability	applicability	NOUN
inlawrev-3343	1143	7	of	of	ADP
inlawrev-3343	1143	8	section	section	NOUN
inlawrev-3343	1143	9	510	510	NUM
inlawrev-3343	1143	10	to	to	ADP
inlawrev-3343	1143	11	the	the	DET
inlawrev-3343	1143	12	continental	continental	PROPN
inlawrev-3343	1143	13	program	program	NOUN
inlawrev-3343	1143	14	,	,	PUNCT
inlawrev-3343	1143	15	the	the	DET
inlawrev-3343	1143	16	court	court	NOUN
inlawrev-3343	1143	17	noted	note	VERB
inlawrev-3343	1143	18	that	that	SCONJ
inlawrev-3343	1143	19	interference	interference	NOUN
inlawrev-3343	1143	20	with	with	ADP
inlawrev-3343	1143	21	pension	pension	NOUN
inlawrev-3343	1143	22	rights	right	NOUN
inlawrev-3343	1143	23	need	need	AUX
inlawrev-3343	1143	24	not	not	PART
inlawrev-3343	1143	25	be	be	AUX
inlawrev-3343	1143	26	the	the	DET
inlawrev-3343	1143	27	sole	sole	ADJ
inlawrev-3343	1143	28	reason	reason	NOUN
inlawrev-3343	1143	29	for	for	ADP
inlawrev-3343	1143	30	an	an	DET
inlawrev-3343	1143	31	adverse	adverse	ADJ
inlawrev-3343	1143	32	employee	employee	NOUN
inlawrev-3343	1143	33	action	action	NOUN
inlawrev-3343	1143	34	.	.	PUNCT
inlawrev-3343	1144	1	however	however	ADV
inlawrev-3343	1144	2	,	,	PUNCT
inlawrev-3343	1144	3	the	the	DET
inlawrev-3343	1144	4	plaintiff	plaintiff	NOUN
inlawrev-3343	1144	5	must	must	AUX
inlawrev-3343	1144	6	still	still	ADV
inlawrev-3343	1144	7	demonstrate	demonstrate	VERB
inlawrev-3343	1144	8	that	that	SCONJ
inlawrev-3343	1144	9	the	the	DET
inlawrev-3343	1144	10	employer	employer	NOUN
inlawrev-3343	1144	11	had	have	VERB
inlawrev-3343	1144	12	the	the	DET
inlawrev-3343	1144	13	specific	specific	ADJ
inlawrev-3343	1144	14	intent	intent	NOUN
inlawrev-3343	1144	15	to	to	PART
inlawrev-3343	1144	16	violate	violate	VERB
inlawrev-3343	1144	17	erisa	erisa	NOUN
inlawrev-3343	1144	18	,	,	PUNCT
inlawrev-3343	1144	19	supported	support	VERB
inlawrev-3343	1144	20	by	by	ADP
inlawrev-3343	1144	21	evidence	evidence	NOUN
inlawrev-3343	1144	22	beyond	beyond	ADP
inlawrev-3343	1144	23	the	the	DET
inlawrev-3343	1144	24	mere	mere	ADJ
inlawrev-3343	1144	25	fact	fact	NOUN
inlawrev-3343	1144	26	that	that	SCONJ
inlawrev-3343	1144	27	benefits	benefit	NOUN
inlawrev-3343	1144	28	were	be	AUX
inlawrev-3343	1144	29	lost	lose	VERB
inlawrev-3343	1144	30	as	as	ADP
inlawrev-3343	1144	31	a	a	DET
inlawrev-3343	1144	32	result	result	NOUN
inlawrev-3343	1144	33	of	of	ADP
inlawrev-3343	1144	34	employee	employee	NOUN
inlawrev-3343	1144	35	terminations.^^^	terminations.^^^	NOUN
inlawrev-3343	1144	36	meeting	meeting	NOUN
inlawrev-3343	1144	37	this	this	DET
inlawrev-3343	1144	38	burden	burden	NOUN
inlawrev-3343	1144	39	would	would	AUX
inlawrev-3343	1144	40	require	require	VERB
inlawrev-3343	1144	41	the	the	DET
inlawrev-3343	1144	42	plaintiff	plaintiff	NOUN
inlawrev-3343	1144	43	to	to	PART
inlawrev-3343	1144	44	demonstrate	demonstrate	VERB
inlawrev-3343	1144	45	prohibited	prohibit	VERB
inlawrev-3343	1144	46	employer	employer	NOUN
inlawrev-3343	1144	47	conduct	conduct	NOUN
inlawrev-3343	1144	48	taken	take	VERB
inlawrev-3343	1144	49	for	for	ADP
inlawrev-3343	1144	50	the	the	DET
inlawrev-3343	1144	51	purpose	purpose	NOUN
inlawrev-3343	1144	52	of	of	ADP
inlawrev-3343	1144	53	interfering	interfere	VERB
inlawrev-3343	1144	54	with	with	ADP
inlawrev-3343	1144	55	the	the	DET
inlawrev-3343	1144	56	attainment	attainment	NOUN
inlawrev-3343	1144	57	of	of	ADP
inlawrev-3343	1144	58	erisa	erisa	NOUN
inlawrev-3343	1144	59	rights	right	NOUN
inlawrev-3343	1144	60	,	,	PUNCT
inlawrev-3343	1144	61	with	with	ADP
inlawrev-3343	1144	62	the	the	DET
inlawrev-3343	1144	63	burden	burden	NOUN
inlawrev-3343	1144	64	then	then	ADV
inlawrev-3343	1144	65	shifting	shift	VERB
inlawrev-3343	1144	66	to	to	ADP
inlawrev-3343	1144	67	the	the	DET
inlawrev-3343	1144	68	employer	employer	NOUN
inlawrev-3343	1144	69	to	to	PART
inlawrev-3343	1144	70	demonstrate	demonstrate	VERB
inlawrev-3343	1144	71	a	a	DET
inlawrev-3343	1144	72	legitimate	legitimate	ADJ
inlawrev-3343	1144	73	,	,	PUNCT
inlawrev-3343	1144	74	non	non	ADJ
inlawrev-3343	1144	75	-	-	ADJ
inlawrev-3343	1144	76	discriminatory	discriminatory	ADJ
inlawrev-3343	1144	77	reason	reason	NOUN
inlawrev-3343	1144	78	for	for	ADP
inlawrev-3343	1144	79	its	its	PRON
inlawrev-3343	1144	80	actions.^^^	actions.^^^	NOUN
inlawrev-3343	1144	81	the	the	DET
inlawrev-3343	1144	82	plaintiff	plaintiff	NOUN
inlawrev-3343	1144	83	could	could	AUX
inlawrev-3343	1144	84	then	then	ADV
inlawrev-3343	1144	85	demonstrate	demonstrate	VERB
inlawrev-3343	1144	86	that	that	SCONJ
inlawrev-3343	1144	87	the	the	DET
inlawrev-3343	1144	88	proffered	proffered	ADJ
inlawrev-3343	1144	89	reason	reason	NOUN
inlawrev-3343	1144	90	was	be	AUX
inlawrev-3343	1144	91	pretextual	pretextual	ADJ
inlawrev-3343	1144	92	or	or	CCONJ
inlawrev-3343	1144	93	not	not	PART
inlawrev-3343	1144	94	credible.^^	credible.^^	PUNCT
inlawrev-3343	1144	95	"	"	PUNCT
inlawrev-3343	1144	96	*	*	PROPN
inlawrev-3343	1144	97	219	219	NUM
inlawrev-3343	1144	98	.	.	PUNCT
inlawrev-3343	1145	1	812	812	NUM
inlawrev-3343	1145	2	f.2d	f.2d	ADP
inlawrev-3343	1145	3	834	834	NUM
inlawrev-3343	1145	4	(	(	PUNCT
inlawrev-3343	1145	5	3d	3d	PROPN
inlawrev-3343	1145	6	cir	cir	NOUN
inlawrev-3343	1145	7	.	.	PUNCT
inlawrev-3343	1146	1	1	1	NUM
inlawrev-3343	1146	2	987	987	NUM
inlawrev-3343	1146	3	)	)	PUNCT
inlawrev-3343	1146	4	.	.	PUNCT
inlawrev-3343	1147	1	220	220	NUM
inlawrev-3343	1147	2	.	.	PUNCT
inlawrev-3343	1148	1	i	i	PRON
inlawrev-3343	1148	2	d.	d.	PROPN
inlawrev-3343	1148	3	at	at	ADP
inlawrev-3343	1148	4	840	840	NUM
inlawrev-3343	1148	5	.	.	PUNCT
inlawrev-3343	1149	1	221	221	NUM
inlawrev-3343	1149	2	.	.	PUNCT
inlawrev-3343	1150	1	i	i	PRON
inlawrev-3343	1150	2	d.	d.	VERB
inlawrev-3343	1150	3	the	the	DET
inlawrev-3343	1150	4	70/75	70/75	NUM
inlawrev-3343	1150	5	pension	pension	NOUN
inlawrev-3343	1150	6	was	be	AUX
inlawrev-3343	1150	7	a	a	DET
inlawrev-3343	1150	8	system	system	NOUN
inlawrev-3343	1150	9	that	that	PRON
inlawrev-3343	1150	10	allowed	allow	VERB
inlawrev-3343	1150	11	certain	certain	ADJ
inlawrev-3343	1150	12	employees	employee	NOUN
inlawrev-3343	1150	13	to	to	PART
inlawrev-3343	1150	14	qualify	qualify	VERB
inlawrev-3343	1150	15	for	for	ADP
inlawrev-3343	1150	16	pension	pension	NOUN
inlawrev-3343	1150	17	benefits	benefit	NOUN
inlawrev-3343	1150	18	before	before	ADP
inlawrev-3343	1150	19	reaching	reach	VERB
inlawrev-3343	1150	20	the	the	DET
inlawrev-3343	1150	21	age	age	NOUN
inlawrev-3343	1150	22	of	of	ADP
inlawrev-3343	1150	23	62	62	NUM
inlawrev-3343	1150	24	if	if	SCONJ
inlawrev-3343	1150	25	(	(	PUNCT
inlawrev-3343	1150	26	1	1	X
inlawrev-3343	1150	27	)	)	PUNCT
inlawrev-3343	1150	28	the	the	DET
inlawrev-3343	1150	29	employee	employee	NOUN
inlawrev-3343	1150	30	had	have	VERB
inlawrev-3343	1150	31	at	at	ADV
inlawrev-3343	1150	32	least	least	ADV
inlawrev-3343	1150	33	15	15	NUM
inlawrev-3343	1150	34	years	year	NOUN
inlawrev-3343	1150	35	of	of	ADP
inlawrev-3343	1150	36	continuous	continuous	ADJ
inlawrev-3343	1150	37	service	service	NOUN
inlawrev-3343	1150	38	,	,	PUNCT
inlawrev-3343	1150	39	was	be	AUX
inlawrev-3343	1150	40	50	50	NUM
inlawrev-3343	1150	41	years	year	NOUN
inlawrev-3343	1150	42	or	or	CCONJ
inlawrev-3343	1150	43	older	old	ADJ
inlawrev-3343	1150	44	,	,	PUNCT
inlawrev-3343	1150	45	and	and	CCONJ
inlawrev-3343	1150	46	had	have	VERB
inlawrev-3343	1150	47	combined	combine	VERB
inlawrev-3343	1150	48	age	age	NOUN
inlawrev-3343	1150	49	and	and	CCONJ
inlawrev-3343	1150	50	service	service	NOUN
inlawrev-3343	1150	51	greater	great	ADJ
inlawrev-3343	1150	52	than	than	ADP
inlawrev-3343	1150	53	70	70	NUM
inlawrev-3343	1150	54	years	year	NOUN
inlawrev-3343	1150	55	,	,	PUNCT
inlawrev-3343	1150	56	or	or	CCONJ
inlawrev-3343	1150	57	(	(	PUNCT
inlawrev-3343	1150	58	2	2	NUM
inlawrev-3343	1150	59	)	)	PUNCT
inlawrev-3343	1150	60	with	with	ADP
inlawrev-3343	1150	61	15	15	NUM
inlawrev-3343	1150	62	years	year	NOUN
inlawrev-3343	1150	63	of	of	ADP
inlawrev-3343	1150	64	continuous	continuous	ADJ
inlawrev-3343	1150	65	service	service	NOUN
inlawrev-3343	1150	66	,	,	PUNCT
inlawrev-3343	1150	67	the	the	DET
inlawrev-3343	1150	68	employee	employee	NOUN
inlawrev-3343	1150	69	's	's	PART
inlawrev-3343	1150	70	combined	combine	VERB
inlawrev-3343	1150	71	age	age	NOUN
inlawrev-3343	1150	72	and	and	CCONJ
inlawrev-3343	1150	73	service	service	NOUN
inlawrev-3343	1150	74	equaled	equal	VERB
inlawrev-3343	1150	75	75	75	NUM
inlawrev-3343	1150	76	or	or	CCONJ
inlawrev-3343	1150	77	more	more	ADJ
inlawrev-3343	1150	78	,	,	PUNCT
inlawrev-3343	1150	79	regardless	regardless	ADV
inlawrev-3343	1150	80	of	of	ADP
inlawrev-3343	1150	81	the	the	DET
inlawrev-3343	1150	82	individual	individual	NOUN
inlawrev-3343	1150	83	's	's	PART
inlawrev-3343	1150	84	age	age	NOUN
inlawrev-3343	1150	85	.	.	PUNCT
inlawrev-3343	1151	1	see	see	VERB
inlawrev-3343	1151	2	i	i	PRON
inlawrev-3343	1151	3	d.	d.	PROPN
inlawrev-3343	1151	4	at	at	ADP
inlawrev-3343	1151	5	838	838	NUM
inlawrev-3343	1151	6	-	-	SYM
inlawrev-3343	1151	7	39	39	NUM
inlawrev-3343	1151	8	.	.	PUNCT
inlawrev-3343	1152	1	222	222	NUM
inlawrev-3343	1152	2	.	.	PUNCT
inlawrev-3343	1153	1	see	see	VERB
inlawrev-3343	1153	2	i	i	PRON
inlawrev-3343	1153	3	d.	d.	PROPN
inlawrev-3343	1153	4	at	at	ADP
inlawrev-3343	1153	5	851	851	NUM
inlawrev-3343	1153	6	.	.	PUNCT
inlawrev-3343	1154	1	in	in	ADP
inlawrev-3343	1154	2	support	support	NOUN
inlawrev-3343	1154	3	of	of	ADP
inlawrev-3343	1154	4	these	these	DET
inlawrev-3343	1154	5	principles	principle	NOUN
inlawrev-3343	1154	6	,	,	PUNCT
inlawrev-3343	1154	7	the	the	DET
inlawrev-3343	1154	8	court	court	NOUN
inlawrev-3343	1154	9	cited	cite	VERB
inlawrev-3343	1154	10	titsch	titsch	PROPN
inlawrev-3343	1154	11	v.	v.	ADP
inlawrev-3343	1154	12	reliance	reliance	PROPN
inlawrev-3343	1154	13	group	group	PROPN
inlawrev-3343	1154	14	,	,	PUNCT
inlawrev-3343	1154	15	inc	inc	PROPN
inlawrev-3343	1154	16	.	.	PROPN
inlawrev-3343	1154	17	,	,	PUNCT
inlawrev-3343	1154	18	548	548	NUM
inlawrev-3343	1154	19	f.	f.	PROPN
inlawrev-3343	1154	20	supp	supp	PROPN
inlawrev-3343	1154	21	.	.	PUNCT
inlawrev-3343	1155	1	983	983	NUM
inlawrev-3343	1155	2	(	(	PUNCT
inlawrev-3343	1155	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-3343	1155	4	.	.	PROPN
inlawrev-3343	1155	5	1982	1982	NUM
inlawrev-3343	1155	6	)	)	PUNCT
inlawrev-3343	1156	1	,	,	PUNCT
inlawrev-3343	1156	2	aff'd	aff'd	NOUN
inlawrev-3343	1156	3	,	,	PUNCT
inlawrev-3343	1156	4	742	742	NUM
inlawrev-3343	1156	5	f.2d	f.2d	SYM
inlawrev-3343	1156	6	1441	1441	NUM
inlawrev-3343	1156	7	(	(	PUNCT
inlawrev-3343	1156	8	2d	2d	NUM
inlawrev-3343	1156	9	cir	cir	NOUN
inlawrev-3343	1156	10	.	.	PROPN
inlawrev-3343	1156	11	1983	1983	NUM
inlawrev-3343	1156	12	)	)	PUNCT
inlawrev-3343	1156	13	,	,	PUNCT
inlawrev-3343	1156	14	and	and	CCONJ
inlawrev-3343	1156	15	watkinson	watkinson	PROPN
inlawrev-3343	1156	16	v.	v.	ADP
inlawrev-3343	1156	17	great	great	PROPN
inlawrev-3343	1156	18	atl	atl	PROPN
inlawrev-3343	1156	19	.	.	PROPN
inlawrev-3343	1156	20	&	&	CCONJ
inlawrev-3343	1156	21	pac	pac	PROPN
inlawrev-3343	1156	22	.	.	PUNCT
inlawrev-3343	1157	1	tea	tea	PROPN
inlawrev-3343	1157	2	co.	co.	PROPN
inlawrev-3343	1157	3	,	,	PUNCT
inlawrev-3343	1157	4	585	585	NUM
inlawrev-3343	1157	5	f.	f.	PROPN
inlawrev-3343	1157	6	supp	supp	PROPN
inlawrev-3343	1157	7	.	.	PUNCT
inlawrev-3343	1158	1	879	879	NUM
inlawrev-3343	1158	2	,	,	PUNCT
inlawrev-3343	1158	3	883	883	NUM
inlawrev-3343	1158	4	(	(	PUNCT
inlawrev-3343	1158	5	e.d	e.d	PROPN
inlawrev-3343	1158	6	.	.	PROPN
inlawrev-3343	1158	7	pa	pa	PROPN
inlawrev-3343	1158	8	.	.	PROPN
inlawrev-3343	1158	9	1984	1984	NUM
inlawrev-3343	1158	10	)	)	PUNCT
inlawrev-3343	1158	11	.	.	PUNCT
inlawrev-3343	1159	1	the	the	DET
inlawrev-3343	1159	2	specific	specific	ADJ
inlawrev-3343	1159	3	intent	intent	NOUN
inlawrev-3343	1159	4	requirement	requirement	NOUN
inlawrev-3343	1159	5	has	have	AUX
inlawrev-3343	1159	6	been	be	AUX
inlawrev-3343	1159	7	described	describe	VERB
inlawrev-3343	1159	8	as	as	ADP
inlawrev-3343	1159	9	a	a	DET
inlawrev-3343	1159	10	mechanism	mechanism	NOUN
inlawrev-3343	1159	11	for	for	ADP
inlawrev-3343	1159	12	balancing	balance	VERB
inlawrev-3343	1159	13	"	"	PUNCT
inlawrev-3343	1159	14	the	the	DET
inlawrev-3343	1159	15	need	need	NOUN
inlawrev-3343	1159	16	to	to	PART
inlawrev-3343	1159	17	protect	protect	VERB
inlawrev-3343	1159	18	the	the	DET
inlawrev-3343	1159	19	employment	employment	NOUN
inlawrev-3343	1159	20	relationship	relationship	NOUN
inlawrev-3343	1159	21	with	with	ADP
inlawrev-3343	1159	22	the	the	DET
inlawrev-3343	1159	23	preservation	preservation	NOUN
inlawrev-3343	1159	24	of	of	ADP
inlawrev-3343	1159	25	employers	employer	NOUN
inlawrev-3343	1159	26	'	'	PART
inlawrev-3343	1159	27	general	general	ADJ
inlawrev-3343	1159	28	rights	right	NOUN
inlawrev-3343	1159	29	to	to	PART
inlawrev-3343	1159	30	control	control	VERB
inlawrev-3343	1159	31	their	their	PRON
inlawrev-3343	1159	32	employment	employment	NOUN
inlawrev-3343	1159	33	decisions	decision	NOUN
inlawrev-3343	1159	34	and	and	CCONJ
inlawrev-3343	1159	35	to	to	PART
inlawrev-3343	1159	36	operate	operate	VERB
inlawrev-3343	1159	37	in	in	ADP
inlawrev-3343	1159	38	an	an	DET
inlawrev-3343	1159	39	efficient	efficient	ADJ
inlawrev-3343	1159	40	and	and	CCONJ
inlawrev-3343	1159	41	profitable	profitable	ADJ
inlawrev-3343	1159	42	manner	manner	NOUN
inlawrev-3343	1159	43	.	.	PUNCT
inlawrev-3343	1159	44	"	"	PUNCT
inlawrev-3343	1160	1	dana	dana	PROPN
inlawrev-3343	1160	2	m.	m.	PROPN
inlawrev-3343	1160	3	muir	muir	PROPN
inlawrev-3343	1160	4	,	,	PUNCT
inlawrev-3343	1160	5	erisa	erisa	NOUN
inlawrev-3343	1160	6	remedies	remedy	VERB
inlawrev-3343	1160	7	:	:	PUNCT
inlawrev-3343	1160	8	chimera	chimera	NOUN
inlawrev-3343	1160	9	or	or	CCONJ
inlawrev-3343	1160	10	congressional	congressional	ADJ
inlawrev-3343	1160	11	compromise	compromise	NOUN
inlawrev-3343	1160	12	?	?	PUNCT
inlawrev-3343	1160	13	,	,	PUNCT
inlawrev-3343	1160	14	8	8	NUM
inlawrev-3343	1160	15	1	1	NUM
inlawrev-3343	1160	16	lowa	lowa	PROPN
inlawrev-3343	1160	17	l.	l.	PROPN
inlawrev-3343	1160	18	rev	rev	PROPN
inlawrev-3343	1160	19	.	.	PROPN
inlawrev-3343	1160	20	1,7(1	1,7(1	PROPN
inlawrev-3343	1160	21	995	995	NUM
inlawrev-3343	1160	22	)	)	PUNCT
inlawrev-3343	1160	23	.	.	PUNCT
inlawrev-3343	1161	1	223	223	NUM
inlawrev-3343	1161	2	.	.	PUNCT
inlawrev-3343	1162	1	see	see	VERB
inlawrev-3343	1162	2	galvalik	galvalik	NOUN
inlawrev-3343	1162	3	,	,	PUNCT
inlawrev-3343	1162	4	812	812	NUM
inlawrev-3343	1162	5	f.2d	f.2d	X
inlawrev-3343	1162	6	at	at	ADP
inlawrev-3343	1162	7	853	853	NUM
inlawrev-3343	1162	8	.	.	PUNCT
inlawrev-3343	1163	1	224	224	NUM
inlawrev-3343	1163	2	.	.	PUNCT
inlawrev-3343	1164	1	see	see	VERB
inlawrev-3343	1164	2	i	i	PRON
inlawrev-3343	1164	3	d.	d.	PROPN
inlawrev-3343	1164	4	the	the	DET
inlawrev-3343	1164	5	allocation	allocation	NOUN
inlawrev-3343	1164	6	of	of	ADP
inlawrev-3343	1164	7	burdens	burden	NOUN
inlawrev-3343	1164	8	of	of	ADP
inlawrev-3343	1164	9	proof	proof	NOUN
inlawrev-3343	1164	10	followed	follow	VERB
inlawrev-3343	1164	11	the	the	DET
inlawrev-3343	1164	12	pattern	pattern	NOUN
inlawrev-3343	1164	13	established	establish	VERB
inlawrev-3343	1164	14	for	for	ADP
inlawrev-3343	1164	15	title	title	NOUN
inlawrev-3343	1164	16	vii	vii	PROPN
inlawrev-3343	1164	17	in	in	ADP
inlawrev-3343	1164	18	mcdonald	mcdonald	PROPN
inlawrev-3343	1164	19	douglas	douglas	PROPN
inlawrev-3343	1164	20	corp	corp	PROPN
inlawrev-3343	1164	21	.	.	PROPN
inlawrev-3343	1165	1	v.	v.	PROPN
inlawrev-3343	1165	2	green	green	PROPN
inlawrev-3343	1165	3	,	,	PUNCT
inlawrev-3343	1165	4	41	41	NUM
inlawrev-3343	1165	5	1	1	NUM
inlawrev-3343	1165	6	u.s	u.s	PROPN
inlawrev-3343	1165	7	.	.	PROPN
inlawrev-3343	1165	8	792	792	NUM
inlawrev-3343	1165	9	(	(	PUNCT
inlawrev-3343	1165	10	1973	1973	NUM
inlawrev-3343	1165	11	)	)	PUNCT
inlawrev-3343	1165	12	,	,	PUNCT
inlawrev-3343	1165	13	and	and	CCONJ
inlawrev-3343	1165	14	texas	texas	PROPN
inlawrev-3343	1165	15	dep	dep	PROPN
inlawrev-3343	1165	16	'	'	PROPN
inlawrev-3343	1165	17	t	t	PROPN
inlawrev-3343	1165	18	ofcommunity	ofcommunity	NOUN
inlawrev-3343	1165	19	affairs	affair	NOUN
inlawrev-3343	1165	20	v.	v.	ADP
inlawrev-3343	1165	21	burdine	burdine	NOUN
inlawrev-3343	1165	22	,	,	PUNCT
inlawrev-3343	1165	23	450	450	NUM
inlawrev-3343	1165	24	u.s	u.s	PROPN
inlawrev-3343	1165	25	.	.	PROPN
inlawrev-3343	1165	26	248	248	NUM
inlawrev-3343	1165	27	(	(	PUNCT
inlawrev-3343	1165	28	1981	1981	NUM
inlawrev-3343	1165	29	)	)	PUNCT
inlawrev-3343	1165	30	.	.	PUNCT
inlawrev-3343	1166	1	see	see	VERB
inlawrev-3343	1166	2	i	i	PRON
inlawrev-3343	1166	3	d	d	PROPN
inlawrev-3343	1166	4	at	at	ADP
inlawrev-3343	1166	5	852	852	NUM
inlawrev-3343	1166	6	.	.	PUNCT
inlawrev-3343	1167	1	see	see	VERB
inlawrev-3343	1167	2	generally	generally	ADV
inlawrev-3343	1167	3	christina	christina	PROPN
inlawrev-3343	1167	4	a.	a.	PROPN
inlawrev-3343	1167	5	smith	smith	PROPN
inlawrev-3343	1167	6	,	,	PUNCT
inlawrev-3343	1167	7	the	the	DET
inlawrev-3343	1167	8	road	road	NOUN
inlawrev-3343	1167	9	to	to	ADP
inlawrev-3343	1167	10	1999	1999	NUM
inlawrev-3343	1167	11	]	]	PUNCT
inlawrev-3343	1167	12	employee	employee	NOUN
inlawrev-3343	1167	13	benefits	benefit	NOUN
inlawrev-3343	1167	14	problem	problem	NOUN
inlawrev-3343	1167	15	339	339	NUM
inlawrev-3343	1167	16	applying	apply	VERB
inlawrev-3343	1167	17	the	the	DET
inlawrev-3343	1167	18	applicable	applicable	ADJ
inlawrev-3343	1167	19	burden	burden	NOUN
inlawrev-3343	1167	20	of	of	ADP
inlawrev-3343	1167	21	proof	proof	ADJ
inlawrev-3343	1167	22	standard	standard	NOUN
inlawrev-3343	1167	23	,	,	PUNCT
inlawrev-3343	1167	24	the	the	DET
inlawrev-3343	1167	25	galvalik	galvalik	PROPN
inlawrev-3343	1167	26	court	court	NOUN
inlawrev-3343	1167	27	concluded	conclude	VERB
inlawrev-3343	1167	28	that	that	SCONJ
inlawrev-3343	1167	29	the	the	DET
inlawrev-3343	1167	30	factual	factual	ADJ
inlawrev-3343	1167	31	findings	finding	NOUN
inlawrev-3343	1167	32	of	of	ADP
inlawrev-3343	1167	33	the	the	DET
inlawrev-3343	1167	34	district	district	NOUN
inlawrev-3343	1167	35	court	court	NOUN
inlawrev-3343	1167	36	established	establish	VERB
inlawrev-3343	1167	37	the	the	DET
inlawrev-3343	1167	38	existence	existence	NOUN
inlawrev-3343	1167	39	of	of	ADP
inlawrev-3343	1167	40	a	a	DET
inlawrev-3343	1167	41	section	section	NOUN
inlawrev-3343	1167	42	510	510	NUM
inlawrev-3343	1167	43	violation	violation	NOUN
inlawrev-3343	1167	44	.	.	PUNCT
inlawrev-3343	1168	1	from	from	ADP
inlawrev-3343	1168	2	the	the	DET
inlawrev-3343	1168	3	court	court	NOUN
inlawrev-3343	1168	4	's	's	PART
inlawrev-3343	1168	5	perspective	perspective	NOUN
inlawrev-3343	1168	6	,	,	PUNCT
inlawrev-3343	1168	7	"	"	PUNCT
inlawrev-3343	1168	8	if	if	SCONJ
inlawrev-3343	1168	9	continental	continental	PROPN
inlawrev-3343	1168	10	's	's	PART
inlawrev-3343	1168	11	liability	liability	NOUN
inlawrev-3343	1168	12	avoidance	avoidance	NOUN
inlawrev-3343	1168	13	scheme	scheme	NOUN
inlawrev-3343	1168	14	[	[	X
inlawrev-3343	1168	15	did	do	AUX
inlawrev-3343	1168	16	]	]	PUNCT
inlawrev-3343	1168	17	not	not	PART
inlawrev-3343	1168	18	constitute	constitute	VERB
inlawrev-3343	1168	19	direct	direct	ADJ
inlawrev-3343	1168	20	proof	proof	NOUN
inlawrev-3343	1168	21	of	of	ADP
inlawrev-3343	1168	22	discrimination	discrimination	NOUN
inlawrev-3343	1168	23	under	under	ADP
inlawrev-3343	1168	24	section	section	NOUN
inlawrev-3343	1168	25	510	510	NUM
inlawrev-3343	1168	26	,	,	PUNCT
inlawrev-3343	1168	27	we	we	PRON
inlawrev-3343	1168	28	are	be	AUX
inlawrev-3343	1168	29	hard	hard	ADV
inlawrev-3343	1168	30	pressed	pressed	ADJ
inlawrev-3343	1168	31	to	to	PART
inlawrev-3343	1168	32	imagine	imagine	VERB
inlawrev-3343	1168	33	a	a	DET
inlawrev-3343	1168	34	set	set	NOUN
inlawrev-3343	1168	35	of	of	ADP
inlawrev-3343	1168	36	facts	fact	NOUN
inlawrev-3343	1168	37	that	that	PRON
inlawrev-3343	1168	38	would	would	AUX
inlawrev-3343	1168	39	.	.	PUNCT
inlawrev-3343	1168	40	"^^^	"^^^	PUNCT
inlawrev-3343	1169	1	therefore	therefore	ADV
inlawrev-3343	1169	2	,	,	PUNCT
inlawrev-3343	1169	3	the	the	DET
inlawrev-3343	1169	4	appellate	appellate	ADJ
inlawrev-3343	1169	5	court	court	NOUN
inlawrev-3343	1169	6	reversed	reverse	VERB
inlawrev-3343	1169	7	the	the	DET
inlawrev-3343	1169	8	denial	denial	NOUN
inlawrev-3343	1169	9	of	of	ADP
inlawrev-3343	1169	10	relief	relief	NOUN
inlawrev-3343	1169	11	by	by	ADP
inlawrev-3343	1169	12	the	the	DET
inlawrev-3343	1169	13	district	district	NOUN
inlawrev-3343	1169	14	court	court	NOUN
inlawrev-3343	1169	15	.	.	PUNCT
inlawrev-3343	1170	1	the	the	DET
inlawrev-3343	1170	2	court	court	NOUN
inlawrev-3343	1170	3	found	find	VERB
inlawrev-3343	1170	4	that	that	SCONJ
inlawrev-3343	1170	5	section	section	NOUN
inlawrev-3343	1170	6	510	510	NUM
inlawrev-3343	1170	7	is	be	AUX
inlawrev-3343	1170	8	applicable	applicable	ADJ
inlawrev-3343	1170	9	where	where	SCONJ
inlawrev-3343	1170	10	it	it	PRON
inlawrev-3343	1170	11	is	be	AUX
inlawrev-3343	1170	12	shown	show	VERB
inlawrev-3343	1170	13	that	that	SCONJ
inlawrev-3343	1170	14	there	there	PRON
inlawrev-3343	1170	15	were	be	VERB
inlawrev-3343	1170	16	"	"	PUNCT
inlawrev-3343	1170	17	deliberate	deliberate	ADJ
inlawrev-3343	1170	18	steps	step	NOUN
inlawrev-3343	1170	19	undertaken	undertake	VERB
inlawrev-3343	1170	20	for	for	ADP
inlawrev-3343	1170	21	the	the	DET
inlawrev-3343	1170	22	purpose	purpose	NOUN
inlawrev-3343	1170	23	of	of	ADP
inlawrev-3343	1170	24	interfering	interfere	VERB
inlawrev-3343	1170	25	with	with	ADP
inlawrev-3343	1170	26	the	the	DET
inlawrev-3343	1170	27	appellants	appellant	NOUN
inlawrev-3343	1170	28	'	'	PART
inlawrev-3343	1170	29	attainment	attainment	NOUN
inlawrev-3343	1170	30	of	of	ADP
inlawrev-3343	1170	31	pension	pension	NOUN
inlawrev-3343	1170	32	eligibility,"^^^	eligibility,"^^^	PROPN
inlawrev-3343	1170	33	even	even	ADV
inlawrev-3343	1170	34	in	in	ADP
inlawrev-3343	1170	35	the	the	DET
inlawrev-3343	1170	36	absence	absence	NOUN
inlawrev-3343	1170	37	of	of	ADP
inlawrev-3343	1170	38	a	a	DET
inlawrev-3343	1170	39	showing	showing	NOUN
inlawrev-3343	1170	40	of	of	ADP
inlawrev-3343	1170	41	an	an	DET
inlawrev-3343	1170	42	actual	actual	ADJ
inlawrev-3343	1170	43	deprivation	deprivation	NOUN
inlawrev-3343	1170	44	of	of	ADP
inlawrev-3343	1170	45	rights	right	NOUN
inlawrev-3343	1170	46	.	.	PUNCT
inlawrev-3343	1171	1	the	the	DET
inlawrev-3343	1171	2	case	case	NOUN
inlawrev-3343	1171	3	was	be	AUX
inlawrev-3343	1171	4	ultimately	ultimately	ADV
inlawrev-3343	1171	5	remanded	remand	VERB
inlawrev-3343	1171	6	to	to	ADP
inlawrev-3343	1171	7	the	the	DET
inlawrev-3343	1171	8	district	district	NOUN
inlawrev-3343	1171	9	court	court	NOUN
inlawrev-3343	1171	10	with	with	ADP
inlawrev-3343	1171	11	directions	direction	NOUN
inlawrev-3343	1171	12	that	that	PRON
inlawrev-3343	1171	13	it	it	PRON
inlawrev-3343	1171	14	determine	determine	VERB
inlawrev-3343	1171	15	the	the	DET
inlawrev-3343	1171	16	eligibility	eligibility	NOUN
inlawrev-3343	1171	17	of	of	ADP
inlawrev-3343	1171	18	various	various	ADJ
inlawrev-3343	1171	19	plaintiffs	plaintiff	NOUN
inlawrev-3343	1171	20	for	for	ADP
inlawrev-3343	1171	21	damages	damage	NOUN
inlawrev-3343	1171	22	,	,	PUNCT
inlawrev-3343	1171	23	while	while	SCONJ
inlawrev-3343	1171	24	at	at	ADP
inlawrev-3343	1171	25	the	the	DET
inlawrev-3343	1171	26	same	same	ADJ
inlawrev-3343	1171	27	time	time	NOUN
inlawrev-3343	1171	28	affording	afford	VERB
inlawrev-3343	1171	29	the	the	DET
inlawrev-3343	1171	30	employer	employer	NOUN
inlawrev-3343	1171	31	the	the	DET
inlawrev-3343	1171	32	opportunity	opportunity	NOUN
inlawrev-3343	1171	33	to	to	PART
inlawrev-3343	1171	34	prove	prove	VERB
inlawrev-3343	1171	35	that	that	SCONJ
inlawrev-3343	1171	36	the	the	DET
inlawrev-3343	1171	37	affected	affected	ADJ
inlawrev-3343	1171	38	employees	employee	NOUN
inlawrev-3343	1171	39	,	,	PUNCT
inlawrev-3343	1171	40	individually	individually	ADV
inlawrev-3343	1171	41	or	or	CCONJ
inlawrev-3343	1171	42	as	as	ADP
inlawrev-3343	1171	43	a	a	DET
inlawrev-3343	1171	44	group	group	NOUN
inlawrev-3343	1171	45	,	,	PUNCT
inlawrev-3343	1171	46	would	would	AUX
inlawrev-3343	1171	47	have	have	AUX
inlawrev-3343	1171	48	been	be	AUX
inlawrev-3343	1171	49	treated	treat	VERB
inlawrev-3343	1171	50	the	the	DET
inlawrev-3343	1171	51	same	same	ADJ
inlawrev-3343	1171	52	way	way	NOUN
inlawrev-3343	1171	53	even	even	ADV
inlawrev-3343	1171	54	in	in	ADP
inlawrev-3343	1171	55	the	the	DET
inlawrev-3343	1171	56	absence	absence	NOUN
inlawrev-3343	1171	57	of	of	ADP
inlawrev-3343	1171	58	the	the	DET
inlawrev-3343	1171	59	liability	liability	NOUN
inlawrev-3343	1171	60	avoidance	avoidance	NOUN
inlawrev-3343	1171	61	program.^^^	program.^^^	NOUN
inlawrev-3343	1171	62	in	in	ADP
inlawrev-3343	1171	63	a	a	DET
inlawrev-3343	1171	64	somewhat	somewhat	ADV
inlawrev-3343	1171	65	similar	similar	ADJ
inlawrev-3343	1171	66	fashion	fashion	NOUN
inlawrev-3343	1171	67	,	,	PUNCT
inlawrev-3343	1171	68	"	"	PUNCT
inlawrev-3343	1171	69	smoking	smoking	NOUN
inlawrev-3343	1171	70	-	-	PUNCT
inlawrev-3343	1171	71	gun	gun	NOUN
inlawrev-3343	1171	72	"	"	PUNCT
inlawrev-3343	1171	73	evidence	evidence	NOUN
inlawrev-3343	1171	74	established	establish	VERB
inlawrev-3343	1171	75	a	a	DET
inlawrev-3343	1171	76	section	section	NOUN
inlawrev-3343	1171	77	510	510	NUM
inlawrev-3343	1171	78	violation	violation	NOUN
inlawrev-3343	1171	79	in	in	ADP
inlawrev-3343	1171	80	pickering	pickering	PROPN
inlawrev-3343	1171	81	v.	v.	ADP
inlawrev-3343	1171	82	usx	usx	PROPN
inlawrev-3343	1171	83	corpp^	corpp^	PROPN
inlawrev-3343	1171	84	under	under	ADP
inlawrev-3343	1171	85	the	the	DET
inlawrev-3343	1171	86	operative	operative	ADJ
inlawrev-3343	1171	87	collective	collective	ADJ
inlawrev-3343	1171	88	bargaining	bargaining	NOUN
inlawrev-3343	1171	89	agreement	agreement	NOUN
inlawrev-3343	1171	90	between	between	ADP
inlawrev-3343	1171	91	the	the	DET
inlawrev-3343	1171	92	company	company	NOUN
inlawrev-3343	1171	93	and	and	CCONJ
inlawrev-3343	1171	94	the	the	DET
inlawrev-3343	1171	95	united	united	PROPN
inlawrev-3343	1171	96	steel	steel	PROPN
inlawrev-3343	1171	97	workers	worker	NOUN
inlawrev-3343	1171	98	of	of	ADP
inlawrev-3343	1171	99	america	america	PROPN
inlawrev-3343	1171	100	,	,	PUNCT
inlawrev-3343	1171	101	laid	lay	VERB
inlawrev-3343	1171	102	-	-	PUNCT
inlawrev-3343	1171	103	off	off	ADP
inlawrev-3343	1171	104	employees	employee	NOUN
inlawrev-3343	1171	105	continued	continue	VERB
inlawrev-3343	1171	106	to	to	PART
inlawrev-3343	1171	107	accumulate	accumulate	VERB
inlawrev-3343	1171	108	service	service	NOUN
inlawrev-3343	1171	109	for	for	ADP
inlawrev-3343	1171	110	pension	pension	NOUN
inlawrev-3343	1171	111	purposes	purpose	NOUN
inlawrev-3343	1171	112	for	for	ADP
inlawrev-3343	1171	113	two	two	NUM
inlawrev-3343	1171	114	years	year	NOUN
inlawrev-3343	1171	115	,	,	PUNCT
inlawrev-3343	1171	116	and	and	CCONJ
inlawrev-3343	1171	117	the	the	DET
inlawrev-3343	1171	118	two	two	NUM
inlawrev-3343	1171	119	-	-	PUNCT
inlawrev-3343	1171	120	year	year	NOUN
inlawrev-3343	1171	121	period	period	NOUN
inlawrev-3343	1171	122	renewed	renew	VERB
inlawrev-3343	1171	123	if	if	SCONJ
inlawrev-3343	1171	124	the	the	DET
inlawrev-3343	1171	125	laid	lay	VERB
inlawrev-3343	1171	126	-	-	PUNCT
inlawrev-3343	1171	127	off	off	ADP
inlawrev-3343	1171	128	employee	employee	NOUN
inlawrev-3343	1171	129	was	be	AUX
inlawrev-3343	1171	130	recalled	recall	VERB
inlawrev-3343	1171	131	.	.	PUNCT
inlawrev-3343	1172	1	managers	manager	NOUN
inlawrev-3343	1172	2	were	be	AUX
inlawrev-3343	1172	3	therefore	therefore	ADV
inlawrev-3343	1172	4	encouraged	encouraged	ADJ
inlawrev-3343	1172	5	to	to	PART
inlawrev-3343	1172	6	avoid	avoid	VERB
inlawrev-3343	1172	7	recalling	recall	VERB
inlawrev-3343	1172	8	workers	worker	NOUN
inlawrev-3343	1172	9	on	on	ADP
inlawrev-3343	1172	10	layoff	layoff	NOUN
inlawrev-3343	1172	11	status	status	NOUN
inlawrev-3343	1172	12	in	in	ADP
inlawrev-3343	1172	13	order	order	NOUN
inlawrev-3343	1172	14	to	to	PART
inlawrev-3343	1172	15	prevent	prevent	VERB
inlawrev-3343	1172	16	them	they	PRON
inlawrev-3343	1172	17	from	from	ADP
inlawrev-3343	1172	18	becoming	become	VERB
inlawrev-3343	1172	19	re	re	VERB
inlawrev-3343	1172	20	-	-	VERB
inlawrev-3343	1172	21	entitled	entitle	VERB
inlawrev-3343	1172	22	to	to	ADP
inlawrev-3343	1172	23	benefits	benefit	NOUN
inlawrev-3343	1172	24	that	that	PRON
inlawrev-3343	1172	25	would	would	AUX
inlawrev-3343	1172	26	have	have	AUX
inlawrev-3343	1172	27	otherwise	otherwise	ADV
inlawrev-3343	1172	28	expired.^^^	expired.^^^	PROPN
inlawrev-3343	1172	29	there	there	PRON
inlawrev-3343	1172	30	was	be	VERB
inlawrev-3343	1172	31	also	also	ADV
inlawrev-3343	1172	32	a	a	DET
inlawrev-3343	1172	33	dramatic	dramatic	ADJ
inlawrev-3343	1172	34	increase	increase	NOUN
inlawrev-3343	1172	35	in	in	ADP
inlawrev-3343	1172	36	plant	plant	NOUN
inlawrev-3343	1172	37	overtime	overtime	NOUN
inlawrev-3343	1172	38	and	and	CCONJ
inlawrev-3343	1172	39	subcontracting	subcontracting	NOUN
inlawrev-3343	1172	40	during	during	ADP
inlawrev-3343	1172	41	the	the	DET
inlawrev-3343	1172	42	same	same	ADJ
inlawrev-3343	1172	43	period.^^^	period.^^^	NOUN
inlawrev-3343	1172	44	the	the	DET
inlawrev-3343	1172	45	court	court	NOUN
inlawrev-3343	1172	46	found	find	VERB
inlawrev-3343	1172	47	this	this	DET
inlawrev-3343	1172	48	evidence	evidence	NOUN
inlawrev-3343	1172	49	sufficient	sufficient	ADJ
inlawrev-3343	1172	50	to	to	PART
inlawrev-3343	1172	51	establish	establish	VERB
inlawrev-3343	1172	52	a	a	DET
inlawrev-3343	1172	53	prima	prima	NOUN
inlawrev-3343	1172	54	facie	facie	NOUN
inlawrev-3343	1172	55	case	case	NOUN
inlawrev-3343	1172	56	that	that	SCONJ
inlawrev-3343	1172	57	the	the	DET
inlawrev-3343	1172	58	company	company	NOUN
inlawrev-3343	1172	59	avoided	avoid	VERB
inlawrev-3343	1172	60	recalling	recall	VERB
inlawrev-3343	1172	61	laid	lay	VERB
inlawrev-3343	1172	62	-	-	PUNCT
inlawrev-3343	1172	63	off	off	ADP
inlawrev-3343	1172	64	employees	employee	NOUN
inlawrev-3343	1172	65	for	for	ADP
inlawrev-3343	1172	66	the	the	DET
inlawrev-3343	1172	67	specific	specific	ADJ
inlawrev-3343	1172	68	purpose	purpose	NOUN
inlawrev-3343	1172	69	of	of	ADP
inlawrev-3343	1172	70	minimizing	minimize	VERB
inlawrev-3343	1172	71	future	future	ADJ
inlawrev-3343	1172	72	pension	pension	NOUN
inlawrev-3343	1172	73	liability	liability	NOUN
inlawrev-3343	1172	74	.^^^	.^^^	PUNCT
inlawrev-3343	1173	1	the	the	DET
inlawrev-3343	1173	2	company	company	NOUN
inlawrev-3343	1173	3	sought	seek	VERB
inlawrev-3343	1173	4	to	to	PART
inlawrev-3343	1173	5	negate	negate	VERB
inlawrev-3343	1173	6	the	the	DET
inlawrev-3343	1173	7	inference	inference	NOUN
inlawrev-3343	1173	8	of	of	ADP
inlawrev-3343	1173	9	discrimination	discrimination	NOUN
inlawrev-3343	1173	10	by	by	ADP
inlawrev-3343	1173	11	pointing	point	VERB
inlawrev-3343	1173	12	to	to	ADP
inlawrev-3343	1173	13	the	the	DET
inlawrev-3343	1173	14	depressed	depressed	ADJ
inlawrev-3343	1173	15	condition	condition	NOUN
inlawrev-3343	1173	16	of	of	ADP
inlawrev-3343	1173	17	the	the	DET
inlawrev-3343	1173	18	steel	steel	NOUN
inlawrev-3343	1173	19	industry	industry	NOUN
inlawrev-3343	1173	20	,	,	PUNCT
inlawrev-3343	1173	21	the	the	DET
inlawrev-3343	1173	22	cumbersome	cumbersome	ADJ
inlawrev-3343	1173	23	and	and	CCONJ
inlawrev-3343	1173	24	inefficient	inefficient	ADJ
inlawrev-3343	1173	25	character	character	NOUN
inlawrev-3343	1173	26	of	of	ADP
inlawrev-3343	1173	27	the	the	DET
inlawrev-3343	1173	28	recall	recall	NOUN
inlawrev-3343	1173	29	process	process	NOUN
inlawrev-3343	1173	30	,	,	PUNCT
inlawrev-3343	1173	31	and	and	CCONJ
inlawrev-3343	1173	32	the	the	DET
inlawrev-3343	1173	33	fact	fact	NOUN
inlawrev-3343	1173	34	that	that	SCONJ
inlawrev-3343	1173	35	seniority	seniority	NOUN
inlawrev-3343	1173	36	requirements	requirement	NOUN
inlawrev-3343	1173	37	were	be	AUX
inlawrev-3343	1173	38	not	not	PART
inlawrev-3343	1173	39	violated.^^^	violated.^^^	NOUN
inlawrev-3343	1173	40	nevertheless	nevertheless	ADV
inlawrev-3343	1173	41	,	,	PUNCT
inlawrev-3343	1173	42	the	the	DET
inlawrev-3343	1173	43	court	court	NOUN
inlawrev-3343	1173	44	ultimately	ultimately	ADV
inlawrev-3343	1173	45	concluded	conclude	VERB
inlawrev-3343	1173	46	that	that	SCONJ
inlawrev-3343	1173	47	the	the	DET
inlawrev-3343	1173	48	stated	state	VERB
inlawrev-3343	1173	49	reasons	reason	NOUN
inlawrev-3343	1173	50	were	be	AUX
inlawrev-3343	1173	51	pretextual.^^^	pretextual.^^^	VERB
inlawrev-3343	1173	52	a	a	DET
inlawrev-3343	1173	53	more	more	ADV
inlawrev-3343	1173	54	recent	recent	ADJ
inlawrev-3343	1173	55	decision	decision	NOUN
inlawrev-3343	1173	56	from	from	ADP
inlawrev-3343	1173	57	the	the	DET
inlawrev-3343	1173	58	eleventh	eleventh	ADJ
inlawrev-3343	1173	59	circuit	circuit	NOUN
inlawrev-3343	1173	60	court	court	NOUN
inlawrev-3343	1173	61	of	of	ADP
inlawrev-3343	1173	62	appeals	appeal	NOUN
inlawrev-3343	1173	63	,	,	PUNCT
inlawrev-3343	1173	64	gitlitz	gitlitz	PROPN
inlawrev-3343	1173	65	retirement	retirement	NOUN
inlawrev-3343	1173	66	—	—	PUNCT
inlawrev-3343	1173	67	paved	pave	VERB
inlawrev-3343	1173	68	with	with	ADP
inlawrev-3343	1173	69	good	good	ADJ
inlawrev-3343	1173	70	intentions	intention	NOUN
inlawrev-3343	1173	71	but	but	CCONJ
inlawrev-3343	1173	72	dotted	dot	VERB
inlawrev-3343	1173	73	with	with	ADP
inlawrev-3343	1173	74	potholes	pothole	NOUN
inlawrev-3343	1173	75	of	of	ADP
inlawrev-3343	1173	76	untold	untold	ADJ
inlawrev-3343	1173	77	liability	liability	NOUN
inlawrev-3343	1173	78	:	:	PUNCT
inlawrev-3343	1173	79	erisa	erisa	NOUN
inlawrev-3343	1173	80	section	section	NOUN
inlawrev-3343	1173	81	510	510	NUM
inlawrev-3343	1173	82	,	,	PUNCT
inlawrev-3343	1173	83	mixed	mixed	ADJ
inlawrev-3343	1173	84	motives	motive	NOUN
inlawrev-3343	1173	85	and	and	CCONJ
inlawrev-3343	1173	86	title	title	NOUN
inlawrev-3343	1173	87	vii	vii	PROPN
inlawrev-3343	1173	88	,	,	PUNCT
inlawrev-3343	1173	89	81	81	NUM
inlawrev-3343	1173	90	minn	minn	PROPN
inlawrev-3343	1173	91	.	.	PUNCT
inlawrev-3343	1174	1	l.	l.	PROPN
inlawrev-3343	1174	2	rev	rev	PROPN
inlawrev-3343	1174	3	.	.	PROPN
inlawrev-3343	1174	4	735	735	NUM
inlawrev-3343	1174	5	(	(	PUNCT
inlawrev-3343	1174	6	1997	1997	NUM
inlawrev-3343	1174	7	)	)	PUNCT
inlawrev-3343	1174	8	.	.	PUNCT
inlawrev-3343	1175	1	225	225	NUM
inlawrev-3343	1175	2	.	.	X
inlawrev-3343	1175	3	ga	ga	NOUN
inlawrev-3343	1175	4	/	/	SYM
inlawrev-3343	1175	5	va//a	va//a	PROPN
inlawrev-3343	1175	6	:	:	PUNCT
inlawrev-3343	1175	7	,	,	PUNCT
inlawrev-3343	1175	8	812f.2dat856	812f.2dat856	NOUN
inlawrev-3343	1175	9	.	.	PUNCT
inlawrev-3343	1176	1	226	226	NUM
inlawrev-3343	1176	2	.	.	PUNCT
inlawrev-3343	1177	1	i	i	PRON
inlawrev-3343	1177	2	d	d	PROPN
inlawrev-3343	1177	3	227	227	NUM
inlawrev-3343	1177	4	.	.	PUNCT
inlawrev-3343	1178	1	i	i	PRON
inlawrev-3343	1178	2	d	d	PROPN
inlawrev-3343	1178	3	at	at	ADP
inlawrev-3343	1178	4	865	865	NUM
inlawrev-3343	1178	5	-	-	NUM
inlawrev-3343	1178	6	66	66	NUM
inlawrev-3343	1178	7	.	.	PUNCT
inlawrev-3343	1179	1	228	228	NUM
inlawrev-3343	1179	2	.	.	NUM
inlawrev-3343	1180	1	809	809	NUM
inlawrev-3343	1180	2	f.	f.	PROPN
inlawrev-3343	1180	3	supp	supp	PROPN
inlawrev-3343	1180	4	.	.	PUNCT
inlawrev-3343	1181	1	1501	1501	NUM
inlawrev-3343	1181	2	(	(	PUNCT
inlawrev-3343	1181	3	d.	d.	PROPN
inlawrev-3343	1181	4	utah	utah	PROPN
inlawrev-3343	1181	5	1992	1992	NUM
inlawrev-3343	1181	6	)	)	PUNCT
inlawrev-3343	1181	7	.	.	PUNCT
inlawrev-3343	1182	1	229	229	NUM
inlawrev-3343	1182	2	.	.	PUNCT
inlawrev-3343	1183	1	see	see	VERB
inlawrev-3343	1183	2	i	i	PROPN
inlawrev-3343	1183	3	d	d	PROPN
inlawrev-3343	1183	4	sli\534'35	sli\534'35	PROPN
inlawrev-3343	1183	5	.	.	PUNCT
inlawrev-3343	1184	1	230	230	NUM
inlawrev-3343	1184	2	.	.	PUNCT
inlawrev-3343	1185	1	see	see	VERB
inlawrev-3343	1185	2	i	i	PRON
inlawrev-3343	1185	3	d.	d.	PROPN
inlawrev-3343	1185	4	at	at	ADP
inlawrev-3343	1185	5	1534	1534	NUM
inlawrev-3343	1185	6	.	.	PUNCT
inlawrev-3343	1186	1	the	the	DET
inlawrev-3343	1186	2	logical	logical	ADJ
inlawrev-3343	1186	3	inference	inference	NOUN
inlawrev-3343	1186	4	from	from	ADP
inlawrev-3343	1186	5	this	this	DET
inlawrev-3343	1186	6	fact	fact	NOUN
inlawrev-3343	1186	7	was	be	AUX
inlawrev-3343	1186	8	that	that	PRON
inlawrev-3343	1186	9	overtime	overtime	NOUN
inlawrev-3343	1186	10	and	and	CCONJ
inlawrev-3343	1186	11	subcontracting	subcontracting	NOUN
inlawrev-3343	1186	12	were	be	AUX
inlawrev-3343	1186	13	used	use	VERB
inlawrev-3343	1186	14	to	to	PART
inlawrev-3343	1186	15	avoid	avoid	VERB
inlawrev-3343	1186	16	recalling	recall	VERB
inlawrev-3343	1186	17	laid	lay	VERB
inlawrev-3343	1186	18	-	-	PUNCT
inlawrev-3343	1186	19	off	off	ADP
inlawrev-3343	1186	20	employees	employee	NOUN
inlawrev-3343	1186	21	.	.	PUNCT
inlawrev-3343	1187	1	see	see	VERB
inlawrev-3343	1187	2	i	i	PRON
inlawrev-3343	1187	3	d.	d.	PROPN
inlawrev-3343	1187	4	at	at	ADP
inlawrev-3343	1187	5	1537	1537	NUM
inlawrev-3343	1187	6	.	.	PUNCT
inlawrev-3343	1188	1	231	231	NUM
inlawrev-3343	1188	2	.	.	X
inlawrev-3343	1188	3	mat	mat	NOUN
inlawrev-3343	1188	4	1536	1536	NUM
inlawrev-3343	1188	5	-	-	SYM
inlawrev-3343	1188	6	37	37	NUM
inlawrev-3343	1188	7	.	.	PUNCT
inlawrev-3343	1188	8	232	232	NUM
inlawrev-3343	1188	9	.	.	PUNCT
inlawrev-3343	1189	1	^ee/^.	^ee/^.	PUNCT
inlawrev-3343	1189	2	at	at	ADP
inlawrev-3343	1189	3	1537	1537	NUM
inlawrev-3343	1189	4	-	-	SYM
inlawrev-3343	1189	5	38	38	NUM
inlawrev-3343	1189	6	.	.	PUNCT
inlawrev-3343	1189	7	233	233	NUM
inlawrev-3343	1189	8	.	.	PUNCT
inlawrev-3343	1190	1	i	i	PRON
inlawrev-3343	1190	2	d.	d.	PROPN
inlawrev-3343	1190	3	at	at	ADP
inlawrev-3343	1190	4	1550	1550	NUM
inlawrev-3343	1190	5	-	-	SYM
inlawrev-3343	1190	6	51	51	NUM
inlawrev-3343	1190	7	.	.	PUNCT
inlawrev-3343	1191	1	in	in	ADP
inlawrev-3343	1191	2	addition	addition	NOUN
inlawrev-3343	1191	3	,	,	PUNCT
inlawrev-3343	1191	4	the	the	DET
inlawrev-3343	1191	5	court	court	NOUN
inlawrev-3343	1191	6	found	find	VERB
inlawrev-3343	1191	7	that	that	DET
inlawrev-3343	1191	8	company	company	NOUN
inlawrev-3343	1191	9	's	's	PART
inlawrev-3343	1191	10	separate	separate	ADJ
inlawrev-3343	1191	11	decision	decision	NOUN
inlawrev-3343	1191	12	to	to	PART
inlawrev-3343	1191	13	idle	idle	VERB
inlawrev-3343	1191	14	its	its	PRON
inlawrev-3343	1191	15	plant	plant	NOUN
inlawrev-3343	1191	16	following	follow	VERB
inlawrev-3343	1191	17	a	a	DET
inlawrev-3343	1191	18	work	work	NOUN
inlawrev-3343	1191	19	stoppage	stoppage	NOUN
inlawrev-3343	1191	20	also	also	ADV
inlawrev-3343	1191	21	violated	violate	VERB
inlawrev-3343	1191	22	section	section	NOUN
inlawrev-3343	1191	23	510	510	NUM
inlawrev-3343	1191	24	on	on	ADP
inlawrev-3343	1191	25	the	the	DET
inlawrev-3343	1191	26	basis	basis	NOUN
inlawrev-3343	1191	27	of	of	ADP
inlawrev-3343	1191	28	evidence	evidence	NOUN
inlawrev-3343	1191	29	that	that	SCONJ
inlawrev-3343	1191	30	the	the	DET
inlawrev-3343	1191	31	idle	idle	ADJ
inlawrev-3343	1191	32	decision	decision	NOUN
inlawrev-3343	1191	33	was	be	AUX
inlawrev-3343	1191	34	made	make	VERB
inlawrev-3343	1191	35	for	for	ADP
inlawrev-3343	1191	36	the	the	DET
inlawrev-3343	1191	37	purpose	purpose	NOUN
inlawrev-3343	1191	38	of	of	ADP
inlawrev-3343	1191	39	avoiding	avoid	VERB
inlawrev-3343	1191	40	pension	pension	NOUN
inlawrev-3343	1191	41	obligations	obligation	NOUN
inlawrev-3343	1191	42	.	.	PUNCT
inlawrev-3343	1192	1	i	i	PRON
inlawrev-3343	1192	2	d.	d.	PROPN
inlawrev-3343	1192	3	at	at	ADP
inlawrev-3343	1192	4	1551	1551	NUM
inlawrev-3343	1192	5	-	-	SYM
inlawrev-3343	1192	6	52	52	NUM
inlawrev-3343	1192	7	.	.	NOUN
inlawrev-3343	1192	8	340	340	NUM
inlawrev-3343	1192	9	indiana	indiana	PROPN
inlawrev-3343	1192	10	law	law	NOUN
inlawrev-3343	1192	11	review	review	NOUN
inlawrev-3343	1193	1	[	[	X
inlawrev-3343	1193	2	vol	vol	NOUN
inlawrev-3343	1193	3	.	.	PUNCT
inlawrev-3343	1194	1	32:301	32:301	NUM
inlawrev-3343	1194	2	v.	v.	ADP
inlawrev-3343	1194	3	compagnie	compagnie	PROPN
inlawrev-3343	1194	4	nationale	nationale	PROPN
inlawrev-3343	1194	5	air	air	PROPN
inlawrev-3343	1194	6	france,^^^	france,^^^	PROPN
inlawrev-3343	1194	7	illustrates	illustrate	VERB
inlawrev-3343	1194	8	the	the	DET
inlawrev-3343	1194	9	potential	potential	ADJ
inlawrev-3343	1194	10	applicabilit>^	applicabilit>^	NOUN
inlawrev-3343	1194	11	of	of	ADP
inlawrev-3343	1194	12	section	section	NOUN
inlawrev-3343	1194	13	510	510	NUM
inlawrev-3343	1194	14	to	to	ADP
inlawrev-3343	1194	15	an	an	DET
inlawrev-3343	1194	16	employer	employer	NOUN
inlawrev-3343	1194	17	's	's	PART
inlawrev-3343	1194	18	conversion	conversion	NOUN
inlawrev-3343	1194	19	of	of	ADP
inlawrev-3343	1194	20	his	his	PRON
inlawrev-3343	1194	21	work	work	NOUN
inlawrev-3343	1194	22	force	force	NOUN
inlawrev-3343	1194	23	from	from	ADP
inlawrev-3343	1194	24	an	an	DET
inlawrev-3343	1194	25	employer	employer	NOUN
inlawrev-3343	1194	26	/	/	SYM
inlawrev-3343	1194	27	employee	employee	NOUN
inlawrev-3343	1194	28	to	to	ADP
inlawrev-3343	1194	29	an	an	DET
inlawrev-3343	1194	30	independent	independent	ADJ
inlawrev-3343	1194	31	contractor	contractor	NOUN
inlawrev-3343	1194	32	relationship	relationship	NOUN
inlawrev-3343	1194	33	.	.	PUNCT
inlawrev-3343	1195	1	the	the	DET
inlawrev-3343	1195	2	suit	suit	NOUN
inlawrev-3343	1195	3	was	be	AUX
inlawrev-3343	1195	4	filed	file	VERB
inlawrev-3343	1195	5	by	by	ADP
inlawrev-3343	1195	6	two	two	NUM
inlawrev-3343	1195	7	outside	outside	ADJ
inlawrev-3343	1195	8	sales	sale	NOUN
inlawrev-3343	1195	9	employees	employee	NOUN
inlawrev-3343	1195	10	of	of	ADP
inlawrev-3343	1195	11	air	air	PROPN
inlawrev-3343	1195	12	france	france	PROPN
inlawrev-3343	1195	13	who	who	PRON
inlawrev-3343	1195	14	were	be	AUX
inlawrev-3343	1195	15	converted	convert	VERB
inlawrev-3343	1195	16	to	to	ADP
inlawrev-3343	1195	17	independent	independent	ADJ
inlawrev-3343	1195	18	contractor	contractor	NOUN
inlawrev-3343	1195	19	status	status	NOUN
inlawrev-3343	1195	20	.	.	PUNCT
inlawrev-3343	1196	1	both	both	DET
inlawrev-3343	1196	2	employees	employee	NOUN
inlawrev-3343	1196	3	were	be	AUX
inlawrev-3343	1196	4	eligible	eligible	ADJ
inlawrev-3343	1196	5	for	for	ADP
inlawrev-3343	1196	6	early	early	ADJ
inlawrev-3343	1196	7	retirement	retirement	NOUN
inlawrev-3343	1196	8	benefits	benefit	NOUN
inlawrev-3343	1196	9	at	at	ADP
inlawrev-3343	1196	10	the	the	DET
inlawrev-3343	1196	11	time	time	NOUN
inlawrev-3343	1196	12	of	of	ADP
inlawrev-3343	1196	13	the	the	DET
inlawrev-3343	1196	14	conversion	conversion	NOUN
inlawrev-3343	1196	15	,	,	PUNCT
inlawrev-3343	1196	16	but	but	CCONJ
inlawrev-3343	1196	17	were	be	AUX
inlawrev-3343	1196	18	informed	inform	VERB
inlawrev-3343	1196	19	that	that	SCONJ
inlawrev-3343	1196	20	they	they	PRON
inlawrev-3343	1196	21	could	could	AUX
inlawrev-3343	1196	22	not	not	PART
inlawrev-3343	1196	23	receive	receive	VERB
inlawrev-3343	1196	24	them	they	PRON
inlawrev-3343	1196	25	if	if	SCONJ
inlawrev-3343	1196	26	they	they	PRON
inlawrev-3343	1196	27	continued	continue	VERB
inlawrev-3343	1196	28	to	to	PART
inlawrev-3343	1196	29	work	work	VERB
inlawrev-3343	1196	30	for	for	ADP
inlawrev-3343	1196	31	air	air	NOUN
inlawrev-3343	1196	32	france	france	PROPN
inlawrev-3343	1196	33	as	as	ADP
inlawrev-3343	1196	34	independent	independent	ADJ
inlawrev-3343	1196	35	contractors	contractor	NOUN
inlawrev-3343	1196	36	,	,	PUNCT
inlawrev-3343	1196	37	and	and	CCONJ
inlawrev-3343	1196	38	that	that	SCONJ
inlawrev-3343	1196	39	they	they	PRON
inlawrev-3343	1196	40	would	would	AUX
inlawrev-3343	1196	41	not	not	PART
inlawrev-3343	1196	42	accrue	accrue	VERB
inlawrev-3343	1196	43	additional	additional	ADJ
inlawrev-3343	1196	44	retirement	retirement	NOUN
inlawrev-3343	1196	45	benefits	benefit	NOUN
inlawrev-3343	1196	46	following	follow	VERB
inlawrev-3343	1196	47	the	the	DET
inlawrev-3343	1196	48	change	change	NOUN
inlawrev-3343	1196	49	in	in	ADP
inlawrev-3343	1196	50	their	their	PRON
inlawrev-3343	1196	51	status.^^^	status.^^^	NOUN
inlawrev-3343	1196	52	the	the	DET
inlawrev-3343	1196	53	plaintiffs	plaintiff	NOUN
inlawrev-3343	1196	54	produced	produce	VERB
inlawrev-3343	1196	55	evidence	evidence	NOUN
inlawrev-3343	1196	56	that	that	SCONJ
inlawrev-3343	1196	57	there	there	PRON
inlawrev-3343	1196	58	was	be	VERB
inlawrev-3343	1196	59	no	no	DET
inlawrev-3343	1196	60	change	change	NOUN
inlawrev-3343	1196	61	in	in	ADP
inlawrev-3343	1196	62	the	the	DET
inlawrev-3343	1196	63	job	job	NOUN
inlawrev-3343	1196	64	functions	function	NOUN
inlawrev-3343	1196	65	the	the	DET
inlawrev-3343	1196	66	sales	sale	NOUN
inlawrev-3343	1196	67	representatives	representative	NOUN
inlawrev-3343	1196	68	performed	perform	VERB
inlawrev-3343	1196	69	as	as	ADP
inlawrev-3343	1196	70	independent	independent	ADJ
inlawrev-3343	1196	71	contractors	contractor	NOUN
inlawrev-3343	1196	72	.	.	PUNCT
inlawrev-3343	1197	1	the	the	DET
inlawrev-3343	1197	2	only	only	ADJ
inlawrev-3343	1197	3	justification	justification	NOUN
inlawrev-3343	1197	4	the	the	DET
inlawrev-3343	1197	5	company	company	NOUN
inlawrev-3343	1197	6	offered	offer	VERB
inlawrev-3343	1197	7	for	for	ADP
inlawrev-3343	1197	8	the	the	DET
inlawrev-3343	1197	9	conversion	conversion	NOUN
inlawrev-3343	1197	10	was	be	AUX
inlawrev-3343	1197	11	its	its	PRON
inlawrev-3343	1197	12	desire	desire	NOUN
inlawrev-3343	1197	13	to	to	PART
inlawrev-3343	1197	14	improve	improve	VERB
inlawrev-3343	1197	15	work	work	NOUN
inlawrev-3343	1197	16	force	force	NOUN
inlawrev-3343	1197	17	motivation	motivation	NOUN
inlawrev-3343	1197	18	.^^^	.^^^	PUNCT
inlawrev-3343	1198	1	the	the	DET
inlawrev-3343	1198	2	court	court	NOUN
inlawrev-3343	1198	3	concluded	conclude	VERB
inlawrev-3343	1198	4	that	that	SCONJ
inlawrev-3343	1198	5	the	the	DET
inlawrev-3343	1198	6	evidence	evidence	NOUN
inlawrev-3343	1198	7	was	be	AUX
inlawrev-3343	1198	8	sufficient	sufficient	ADJ
inlawrev-3343	1198	9	to	to	PART
inlawrev-3343	1198	10	demonstrate	demonstrate	VERB
inlawrev-3343	1198	11	a	a	DET
inlawrev-3343	1198	12	specific	specific	ADJ
inlawrev-3343	1198	13	intent	intent	NOUN
inlawrev-3343	1198	14	to	to	PART
inlawrev-3343	1198	15	interfere	interfere	VERB
inlawrev-3343	1198	16	with	with	ADP
inlawrev-3343	1198	17	erisa	erisa	NOUN
inlawrev-3343	1198	18	rights	right	NOUN
inlawrev-3343	1198	19	and	and	CCONJ
inlawrev-3343	1198	20	thus	thus	ADV
inlawrev-3343	1198	21	survive	survive	VERB
inlawrev-3343	1198	22	a	a	DET
inlawrev-3343	1198	23	motion	motion	NOUN
inlawrev-3343	1198	24	to	to	PART
inlawrev-3343	1198	25	dismiss.^^^	dismiss.^^^	VERB
inlawrev-3343	1198	26	the	the	DET
inlawrev-3343	1198	27	court	court	NOUN
inlawrev-3343	1198	28	based	base	VERB
inlawrev-3343	1198	29	its	its	PRON
inlawrev-3343	1198	30	conclusion	conclusion	NOUN
inlawrev-3343	1198	31	on	on	ADP
inlawrev-3343	1198	32	the	the	DET
inlawrev-3343	1198	33	fact	fact	NOUN
inlawrev-3343	1198	34	that	that	SCONJ
inlawrev-3343	1198	35	the	the	DET
inlawrev-3343	1198	36	only	only	ADJ
inlawrev-3343	1198	37	feature	feature	NOUN
inlawrev-3343	1198	38	of	of	ADP
inlawrev-3343	1198	39	the	the	DET
inlawrev-3343	1198	40	company	company	NOUN
inlawrev-3343	1198	41	's	's	PART
inlawrev-3343	1198	42	new	new	ADJ
inlawrev-3343	1198	43	independent	independent	ADJ
inlawrev-3343	1198	44	contractor	contractor	NOUN
inlawrev-3343	1198	45	arrangement	arrangement	NOUN
inlawrev-3343	1198	46	linked	link	VERB
inlawrev-3343	1198	47	to	to	ADP
inlawrev-3343	1198	48	the	the	DET
inlawrev-3343	1198	49	improvement	improvement	NOUN
inlawrev-3343	1198	50	of	of	ADP
inlawrev-3343	1198	51	worker	worker	NOUN
inlawrev-3343	1198	52	motivation	motivation	NOUN
inlawrev-3343	1198	53	was	be	AUX
inlawrev-3343	1198	54	a	a	DET
inlawrev-3343	1198	55	bonus	bonus	NOUN
inlawrev-3343	1198	56	method	method	NOUN
inlawrev-3343	1198	57	ofcompensation	ofcompensation	NOUN
inlawrev-3343	1198	58	which	which	PRON
inlawrev-3343	1198	59	could	could	AUX
inlawrev-3343	1198	60	have	have	AUX
inlawrev-3343	1198	61	easily	easily	ADV
inlawrev-3343	1198	62	have	have	AUX
inlawrev-3343	1198	63	been	be	AUX
inlawrev-3343	1198	64	incorporated	incorporate	VERB
inlawrev-3343	1198	65	into	into	ADP
inlawrev-3343	1198	66	the	the	DET
inlawrev-3343	1198	67	discontinued	discontinued	ADJ
inlawrev-3343	1198	68	employer	employer	NOUN
inlawrev-3343	1198	69	/	/	SYM
inlawrev-3343	1198	70	employee	employee	NOUN
inlawrev-3343	1198	71	system.^^^	system.^^^	PROPN
inlawrev-3343	1198	72	decisions	decision	NOUN
inlawrev-3343	1198	73	from	from	ADP
inlawrev-3343	1198	74	other	other	ADJ
inlawrev-3343	1198	75	jurisdictions	jurisdiction	NOUN
inlawrev-3343	1198	76	,	,	PUNCT
inlawrev-3343	1198	77	however	however	ADV
inlawrev-3343	1198	78	,	,	PUNCT
inlawrev-3343	1198	79	have	have	AUX
inlawrev-3343	1198	80	been	be	AUX
inlawrev-3343	1198	81	less	less	ADV
inlawrev-3343	1198	82	supportive	supportive	ADJ
inlawrev-3343	1198	83	of	of	ADP
inlawrev-3343	1198	84	employee	employee	NOUN
inlawrev-3343	1198	85	section	section	NOUN
inlawrev-3343	1198	86	510	510	NUM
inlawrev-3343	1198	87	claims	claim	NOUN
inlawrev-3343	1198	88	.	.	PUNCT
inlawrev-3343	1199	1	for	for	ADP
inlawrev-3343	1199	2	example	example	NOUN
inlawrev-3343	1199	3	,	,	PUNCT
inlawrev-3343	1199	4	m	m	PROPN
inlawrev-3343	1199	5	andes	andes	PROPN
inlawrev-3343	1199	6	v.	v.	ADP
inlawrev-3343	1199	7	ford	ford	PROPN
inlawrev-3343	1199	8	motor	motor	PROPN
inlawrev-3343	1199	9	co.^^^	co.^^^	PROPN
inlawrev-3343	1199	10	the	the	DET
inlawrev-3343	1199	11	claimants	claimants	PROPN
inlawrev-3343	1199	12	sought	seek	VERB
inlawrev-3343	1199	13	to	to	PART
inlawrev-3343	1199	14	rely	rely	VERB
inlawrev-3343	1199	15	on	on	ADP
inlawrev-3343	1199	16	section	section	NOUN
inlawrev-3343	1199	17	510	510	NUM
inlawrev-3343	1199	18	to	to	PART
inlawrev-3343	1199	19	challenge	challenge	VERB
inlawrev-3343	1199	20	their	their	PRON
inlawrev-3343	1199	21	loss	loss	NOUN
inlawrev-3343	1199	22	of	of	ADP
inlawrev-3343	1199	23	benefits	benefit	NOUN
inlawrev-3343	1199	24	following	follow	VERB
inlawrev-3343	1199	25	a	a	DET
inlawrev-3343	1199	26	decision	decision	NOUN
inlawrev-3343	1199	27	by	by	ADP
inlawrev-3343	1199	28	the	the	DET
inlawrev-3343	1199	29	ford	ford	PROPN
inlawrev-3343	1199	30	motor	motor	PROPN
inlawrev-3343	1199	31	company	company	PROPN
inlawrev-3343	1199	32	to	to	PART
inlawrev-3343	1199	33	sell	sell	VERB
inlawrev-3343	1199	34	its	its	PRON
inlawrev-3343	1199	35	dealer	dealer	NOUN
inlawrev-3343	1199	36	computer	computer	NOUN
inlawrev-3343	1199	37	services	service	NOUN
inlawrev-3343	1199	38	subsidiary	subsidiary	NOUN
inlawrev-3343	1199	39	.	.	PUNCT
inlawrev-3343	1200	1	it	it	PRON
inlawrev-3343	1200	2	was	be	AUX
inlawrev-3343	1200	3	clear	clear	ADJ
inlawrev-3343	1200	4	that	that	SCONJ
inlawrev-3343	1200	5	the	the	DET
inlawrev-3343	1200	6	employees	employee	NOUN
inlawrev-3343	1200	7	,	,	PUNCT
inlawrev-3343	1200	8	after	after	ADP
inlawrev-3343	1200	9	transfer	transfer	NOUN
inlawrev-3343	1200	10	to	to	ADP
inlawrev-3343	1200	11	the	the	DET
inlawrev-3343	1200	12	purchaser	purchaser	NOUN
inlawrev-3343	1200	13	,	,	PUNCT
inlawrev-3343	1200	14	received	receive	VERB
inlawrev-3343	1200	15	reduced	reduced	ADJ
inlawrev-3343	1200	16	benefits	benefit	NOUN
inlawrev-3343	1200	17	.	.	PUNCT
inlawrev-3343	1201	1	however	however	ADV
inlawrev-3343	1201	2	,	,	PUNCT
inlawrev-3343	1201	3	ford	ford	PROPN
inlawrev-3343	1201	4	was	be	AUX
inlawrev-3343	1201	5	able	able	ADJ
inlawrev-3343	1201	6	to	to	PART
inlawrev-3343	1201	7	establish	establish	VERB
inlawrev-3343	1201	8	a	a	DET
inlawrev-3343	1201	9	legitimate	legitimate	ADJ
inlawrev-3343	1201	10	reason	reason	NOUN
inlawrev-3343	1201	11	for	for	ADP
inlawrev-3343	1201	12	selling	sell	VERB
inlawrev-3343	1201	13	off	off	ADP
inlawrev-3343	1201	14	the	the	DET
inlawrev-3343	1201	15	unit	unit	NOUN
inlawrev-3343	1201	16	since	since	SCONJ
inlawrev-3343	1201	17	it	it	PRON
inlawrev-3343	1201	18	was	be	AUX
inlawrev-3343	1201	19	not	not	PART
inlawrev-3343	1201	20	a	a	DET
inlawrev-3343	1201	21	core	core	NOUN
inlawrev-3343	1201	22	function	function	NOUN
inlawrev-3343	1201	23	,	,	PUNCT
inlawrev-3343	1201	24	and	and	CCONJ
inlawrev-3343	1201	25	at	at	ADP
inlawrev-3343	1201	26	the	the	DET
inlawrev-3343	1201	27	time	time	NOUN
inlawrev-3343	1201	28	,	,	PUNCT
inlawrev-3343	1201	29	the	the	DET
inlawrev-3343	1201	30	company	company	NOUN
inlawrev-3343	1201	31	had	have	AUX
inlawrev-3343	1201	32	been	be	AUX
inlawrev-3343	1201	33	experiencing	experience	VERB
inlawrev-3343	1201	34	serious	serious	ADJ
inlawrev-3343	1201	35	economic	economic	ADJ
inlawrev-3343	1201	36	losses.^"^^	losses.^"^^	NOUN
inlawrev-3343	1201	37	its	its	PRON
inlawrev-3343	1201	38	argument	argument	NOUN
inlawrev-3343	1201	39	that	that	SCONJ
inlawrev-3343	1201	40	company	company	NOUN
inlawrev-3343	1201	41	resources	resource	NOUN
inlawrev-3343	1201	42	could	could	AUX
inlawrev-3343	1201	43	be	be	AUX
inlawrev-3343	1201	44	spent	spend	VERB
inlawrev-3343	1201	45	more	more	ADV
inlawrev-3343	1201	46	effectively	effectively	ADV
inlawrev-3343	1201	47	on	on	ADP
inlawrev-3343	1201	48	other	other	ADJ
inlawrev-3343	1201	49	activities	activity	NOUN
inlawrev-3343	1201	50	was	be	AUX
inlawrev-3343	1201	51	sufficient	sufficient	ADJ
inlawrev-3343	1201	52	to	to	PART
inlawrev-3343	1201	53	rebut	rebut	VERB
inlawrev-3343	1201	54	the	the	DET
inlawrev-3343	1201	55	plaintiffs	plaintiff	NOUN
inlawrev-3343	1201	56	'	'	PART
inlawrev-3343	1201	57	claim.^	claim.^	NOUN
inlawrev-3343	1201	58	"	"	PUNCT
inlawrev-3343	1201	59	*	*	NOUN
inlawrev-3343	1201	60	'	'	PUNCT
inlawrev-3343	1201	61	of	of	ADP
inlawrev-3343	1201	62	particular	particular	ADJ
inlawrev-3343	1201	63	significance	significance	NOUN
inlawrev-3343	1201	64	was	be	AUX
inlawrev-3343	1201	65	the	the	DET
inlawrev-3343	1201	66	court	court	NOUN
inlawrev-3343	1201	67	's	's	PART
inlawrev-3343	1201	68	observation	observation	NOUN
inlawrev-3343	1201	69	that	that	SCONJ
inlawrev-3343	1201	70	in	in	ADP
inlawrev-3343	1201	71	organizational	organizational	ADJ
inlawrev-3343	1201	72	change	change	NOUN
inlawrev-3343	1201	73	cases	case	NOUN
inlawrev-3343	1201	74	,	,	PUNCT
inlawrev-3343	1201	75	"	"	PUNCT
inlawrev-3343	1201	76	the	the	DET
inlawrev-3343	1201	77	courts	court	NOUN
inlawrev-3343	1201	78	of	of	ADP
inlawrev-3343	1201	79	appeals	appeal	NOUN
inlawrev-3343	1201	80	have	have	AUX
inlawrev-3343	1201	81	thought	think	VERB
inlawrev-3343	1201	82	it	it	PRON
inlawrev-3343	1201	83	inappropriate	inappropriate	ADJ
inlawrev-3343	1201	84	to	to	PART
inlawrev-3343	1201	85	afford	afford	VERB
inlawrev-3343	1201	86	plaintiffs	plaintiff	NOUN
inlawrev-3343	1201	87	a	a	DET
inlawrev-3343	1201	88	full	full	ADJ
inlawrev-3343	1201	89	trial	trial	NOUN
inlawrev-3343	1201	90	in	in	ADP
inlawrev-3343	1201	91	order	order	NOUN
inlawrev-3343	1201	92	to	to	PART
inlawrev-3343	1201	93	determine	determine	VERB
inlawrev-3343	1201	94	how	how	SCONJ
inlawrev-3343	1201	95	much	much	ADJ
inlawrev-3343	1201	96	of	of	ADP
inlawrev-3343	1201	97	a	a	DET
inlawrev-3343	1201	98	company	company	NOUN
inlawrev-3343	1201	99	's	's	PART
inlawrev-3343	1201	100	motivation	motivation	NOUN
inlawrev-3343	1201	101	can	can	AUX
inlawrev-3343	1201	102	be	be	AUX
inlawrev-3343	1201	103	attributed	attribute	VERB
inlawrev-3343	1201	104	to	to	ADP
inlawrev-3343	1201	105	a	a	DET
inlawrev-3343	1201	106	desire	desire	NOUN
inlawrev-3343	1201	107	to	to	PART
inlawrev-3343	1201	108	avoid	avoid	VERB
inlawrev-3343	1201	109	benefit	benefit	NOUN
inlawrev-3343	1201	110	costs	cost	NOUN
inlawrev-3343	1201	111	.	.	PUNCT
inlawrev-3343	1202	1	"^'^	"^'^	VERB
inlawrev-3343	1202	2	"	"	PUNCT
inlawrev-3343	1202	3	in	in	ADP
inlawrev-3343	1202	4	contrast	contrast	NOUN
inlawrev-3343	1202	5	,	,	PUNCT
inlawrev-3343	1202	6	courts	court	NOUN
inlawrev-3343	1202	7	have	have	AUX
inlawrev-3343	1202	8	been	be	AUX
inlawrev-3343	1202	9	reluctant	reluctant	ADJ
inlawrev-3343	1202	10	to	to	PART
inlawrev-3343	1202	11	grant	grant	VERB
inlawrev-3343	1202	12	employers	employer	NOUN
inlawrev-3343	1202	13	summary	summary	VERB
inlawrev-3343	1202	14	judgment	judgment	NOUN
inlawrev-3343	1202	15	in	in	ADP
inlawrev-3343	1202	16	cases	case	NOUN
inlawrev-3343	1202	17	where	where	SCONJ
inlawrev-3343	1202	18	individual	individual	ADJ
inlawrev-3343	1202	19	employees	employee	NOUN
inlawrev-3343	1202	20	have	have	AUX
inlawrev-3343	1202	21	been	be	AUX
inlawrev-3343	1202	22	discharged.^"*^	discharged.^"*^	NOUN
inlawrev-3343	1202	23	in	in	ADP
inlawrev-3343	1202	24	the	the	DET
inlawrev-3343	1202	25	court	court	NOUN
inlawrev-3343	1202	26	's	's	PART
inlawrev-3343	1202	27	view	view	NOUN
inlawrev-3343	1202	28	,	,	PUNCT
inlawrev-3343	1202	29	this	this	PRON
inlawrev-3343	1202	30	suggested	suggest	VERB
inlawrev-3343	1202	31	that	that	SCONJ
inlawrev-3343	1202	32	"	"	PUNCT
inlawrev-3343	1202	33	a	a	DET
inlawrev-3343	1202	34	corporate	corporate	ADJ
inlawrev-3343	1202	35	organizational	organizational	ADJ
inlawrev-3343	1202	36	234	234	NUM
inlawrev-3343	1202	37	.	.	PUNCT
inlawrev-3343	1203	1	129	129	NUM
inlawrev-3343	1203	2	f.3d	f.3d	NUM
inlawrev-3343	1203	3	554	554	NUM
inlawrev-3343	1203	4	(	(	PUNCT
inlawrev-3343	1203	5	1	1	NUM
inlawrev-3343	1203	6	1th	1th	ADJ
inlawrev-3343	1203	7	cir	cir	NOUN
inlawrev-3343	1203	8	.	.	PUNCT
inlawrev-3343	1203	9	1997	1997	NUM
inlawrev-3343	1203	10	)	)	PUNCT
inlawrev-3343	1203	11	.	.	PUNCT
inlawrev-3343	1204	1	235	235	NUM
inlawrev-3343	1204	2	.	.	PUNCT
inlawrev-3343	1204	3	see	see	VERB
inlawrev-3343	1204	4	i	i	PRON
inlawrev-3343	1204	5	d.	d.	PROPN
inlawrev-3343	1204	6	at	at	ADP
inlawrev-3343	1204	7	556	556	NUM
inlawrev-3343	1204	8	-	-	SYM
inlawrev-3343	1204	9	59	59	NUM
inlawrev-3343	1204	10	.	.	PUNCT
inlawrev-3343	1204	11	236	236	NUM
inlawrev-3343	1204	12	.	.	PUNCT
inlawrev-3343	1205	1	see	see	VERB
inlawrev-3343	1205	2	i	i	PRON
inlawrev-3343	1205	3	d.	d.	PROPN
inlawrev-3343	1205	4	at	at	ADP
inlawrev-3343	1205	5	559	559	NUM
inlawrev-3343	1205	6	.	.	PUNCT
inlawrev-3343	1206	1	237	237	NUM
inlawrev-3343	1206	2	.	.	PUNCT
inlawrev-3343	1207	1	i	i	PRON
inlawrev-3343	1207	2	d	d	PROPN
inlawrev-3343	1207	3	at	at	ADP
inlawrev-3343	1207	4	560	560	NUM
inlawrev-3343	1207	5	.	.	NOUN
inlawrev-3343	1207	6	238	238	NUM
inlawrev-3343	1207	7	.	.	PUNCT
inlawrev-3343	1208	1	i	i	PRON
inlawrev-3343	1208	2	d	d	PROPN
inlawrev-3343	1208	3	239	239	NUM
inlawrev-3343	1208	4	.	.	PUNCT
inlawrev-3343	1208	5	70	70	NUM
inlawrev-3343	1208	6	f.3d	f.3d	NUM
inlawrev-3343	1208	7	1332	1332	NUM
inlawrev-3343	1208	8	(	(	PUNCT
inlawrev-3343	1208	9	d.c	d.c	PROPN
inlawrev-3343	1208	10	.	.	PROPN
inlawrev-3343	1208	11	cir	cir	PROPN
inlawrev-3343	1208	12	.	.	PROPN
inlawrev-3343	1208	13	1995	1995	NUM
inlawrev-3343	1208	14	)	)	PUNCT
inlawrev-3343	1208	15	.	.	PUNCT
inlawrev-3343	1209	1	see	see	VERB
inlawrev-3343	1209	2	generally	generally	ADV
inlawrev-3343	1209	3	andre	andre	PROPN
inlawrev-3343	1209	4	p.	p.	PROPN
inlawrev-3343	1209	5	barlow	barlow	PROPN
inlawrev-3343	1209	6	,	,	PUNCT
inlawrev-3343	1209	7	loss	loss	NOUN
inlawrev-3343	1209	8	ofretirement	ofretirement	NOUN
inlawrev-3343	1209	9	benefits	benefit	NOUN
inlawrev-3343	1209	10	after	after	SCONJ
inlawrev-3343	1209	11	corporate	corporate	ADJ
inlawrev-3343	1209	12	sale	sale	NOUN
inlawrev-3343	1209	13	does	do	AUX
inlawrev-3343	1209	14	not	not	PART
inlawrev-3343	1209	15	violate	violate	VERB
inlawrev-3343	1209	16	erisa	erisa	NOUN
inlawrev-3343	1209	17	,	,	PUNCT
inlawrev-3343	1209	18	65	65	NUM
inlawrev-3343	1209	19	geo	geo	PROPN
inlawrev-3343	1209	20	.	.	PROPN
inlawrev-3343	1209	21	wash	wash	PROPN
inlawrev-3343	1209	22	.	.	PUNCT
inlawrev-3343	1210	1	l.	l.	PROPN
inlawrev-3343	1210	2	rev	rev	PROPN
inlawrev-3343	1210	3	.	.	PROPN
inlawrev-3343	1211	1	764	764	NUM
inlawrev-3343	1211	2	(	(	PUNCT
inlawrev-3343	1211	3	1997	1997	NUM
inlawrev-3343	1211	4	)	)	PUNCT
inlawrev-3343	1211	5	.	.	PUNCT
inlawrev-3343	1212	1	240	240	NUM
inlawrev-3343	1212	2	.	.	X
inlawrev-3343	1212	3	see	see	VERB
inlawrev-3343	1212	4	andes	ande	NOUN
inlawrev-3343	1212	5	,	,	PUNCT
inlawrev-3343	1212	6	70	70	NUM
inlawrev-3343	1212	7	f.3d	f.3d	NUM
inlawrev-3343	1212	8	at	at	ADP
inlawrev-3343	1212	9	1333	1333	NUM
inlawrev-3343	1212	10	.	.	PUNCT
inlawrev-3343	1213	1	241	241	X
inlawrev-3343	1213	2	.	.	PUNCT
inlawrev-3343	1214	1	see	see	VERB
inlawrev-3343	1214	2	i	i	PRON
inlawrev-3343	1214	3	d.	d.	PROPN
inlawrev-3343	1214	4	242	242	NUM
inlawrev-3343	1214	5	.	.	PUNCT
inlawrev-3343	1215	1	i	i	PRON
inlawrev-3343	1215	2	d	d	PROPN
inlawrev-3343	1215	3	at	at	ADP
inlawrev-3343	1215	4	1337	1337	NUM
inlawrev-3343	1215	5	.	.	PUNCT
inlawrev-3343	1216	1	243	243	NUM
inlawrev-3343	1216	2	.	.	PUNCT
inlawrev-3343	1217	1	see	see	VERB
inlawrev-3343	1217	2	i	i	PRON
inlawrev-3343	1217	3	d.	d.	PROPN
inlawrev-3343	1217	4	however	however	ADV
inlawrev-3343	1217	5	,	,	PUNCT
inlawrev-3343	1217	6	a	a	DET
inlawrev-3343	1217	7	court	court	NOUN
inlawrev-3343	1217	8	will	will	AUX
inlawrev-3343	1217	9	dismiss	dismiss	VERB
inlawrev-3343	1217	10	a	a	DET
inlawrev-3343	1217	11	section	section	NOUN
inlawrev-3343	1217	12	510	510	NUM
inlawrev-3343	1217	13	complaint	complaint	NOUN
inlawrev-3343	1217	14	where	where	SCONJ
inlawrev-3343	1217	15	there	there	PRON
inlawrev-3343	1217	16	is	be	VERB
inlawrev-3343	1217	17	no	no	DET
inlawrev-3343	1217	18	1	1	NUM
inlawrev-3343	1217	19	999	999	NUM
inlawrev-3343	1217	20	]	]	PUNCT
inlawrev-3343	1217	21	employee	employee	NOUN
inlawrev-3343	1217	22	benefits	benefit	NOUN
inlawrev-3343	1217	23	problem	problem	VERB
inlawrev-3343	1217	24	34	34	NUM
inlawrev-3343	1217	25	1	1	NUM
inlawrev-3343	1217	26	change	change	NOUN
inlawrev-3343	1217	27	that	that	PRON
inlawrev-3343	1217	28	results	result	VERB
inlawrev-3343	1217	29	in	in	ADP
inlawrev-3343	1217	30	the	the	DET
inlawrev-3343	1217	31	termination	termination	NOUN
inlawrev-3343	1217	32	of	of	ADP
inlawrev-3343	1217	33	employees	employee	NOUN
inlawrev-3343	1217	34	is	be	AUX
inlawrev-3343	1217	35	really	really	ADV
inlawrev-3343	1217	36	not	not	PART
inlawrev-3343	1217	37	a	a	DET
inlawrev-3343	1217	38	prototype	prototype	NOUN
inlawrev-3343	1217	39	ofthe	ofthe	NOUN
inlawrev-3343	1217	40	sort	sort	NOUN
inlawrev-3343	1217	41	of	of	ADP
inlawrev-3343	1217	42	action	action	NOUN
inlawrev-3343	1217	43	that	that	PRON
inlawrev-3343	1217	44	section	section	NOUN
inlawrev-3343	1217	45	510	510	NUM
inlawrev-3343	1217	46	was	be	AUX
inlawrev-3343	1217	47	primarily	primarily	ADV
inlawrev-3343	1217	48	designed	design	VERB
inlawrev-3343	1217	49	to	to	PART
inlawrev-3343	1217	50	cover	cover	VERB
inlawrev-3343	1217	51	.	.	PUNCT
inlawrev-3343	1218	1	"^	"^	PUNCT
inlawrev-3343	1219	1	'	'	PUNCT
inlawrev-3343	1219	2	*	*	PUNCT
inlawrev-3343	1219	3	'	'	VERB
inlawrev-3343	1219	4	*	*	PUNCT
inlawrev-3343	1219	5	in	in	ADP
inlawrev-3343	1219	6	a	a	DET
inlawrev-3343	1219	7	similar	similar	ADJ
inlawrev-3343	1219	8	fashion	fashion	NOUN
inlawrev-3343	1219	9	,	,	PUNCT
inlawrev-3343	1219	10	the	the	DET
inlawrev-3343	1219	11	plaintiffs	plaintiff	NOUN
inlawrev-3343	1219	12	in	in	ADP
inlawrev-3343	1219	13	nemeth	nemeth	PROPN
inlawrev-3343	1219	14	v.	v.	PROPN
inlawrev-3343	1219	15	clark	clark	PROPN
inlawrev-3343	1219	16	equipment	equipment	NOUN
inlawrev-3343	1219	17	co?^^	co?^^	NOUN
inlawrev-3343	1219	18	were	be	AUX
inlawrev-3343	1219	19	unable	unable	ADJ
inlawrev-3343	1219	20	to	to	PART
inlawrev-3343	1219	21	establish	establish	VERB
inlawrev-3343	1219	22	a	a	DET
inlawrev-3343	1219	23	section	section	NOUN
inlawrev-3343	1219	24	510	510	NUM
inlawrev-3343	1219	25	violation	violation	NOUN
inlawrev-3343	1219	26	when	when	SCONJ
inlawrev-3343	1219	27	the	the	DET
inlawrev-3343	1219	28	company	company	NOUN
inlawrev-3343	1219	29	closed	close	VERB
inlawrev-3343	1219	30	the	the	DET
inlawrev-3343	1219	31	plant	plant	NOUN
inlawrev-3343	1219	32	where	where	SCONJ
inlawrev-3343	1219	33	they	they	PRON
inlawrev-3343	1219	34	worked	work	VERB
inlawrev-3343	1219	35	and	and	CCONJ
inlawrev-3343	1219	36	shifted	shift	VERB
inlawrev-3343	1219	37	production	production	NOUN
inlawrev-3343	1219	38	to	to	ADP
inlawrev-3343	1219	39	another	another	DET
inlawrev-3343	1219	40	facility	facility	NOUN
inlawrev-3343	1219	41	.	.	PUNCT
inlawrev-3343	1220	1	this	this	DET
inlawrev-3343	1220	2	step	step	NOUN
inlawrev-3343	1220	3	had	have	AUX
inlawrev-3343	1220	4	been	be	AUX
inlawrev-3343	1220	5	taken	take	VERB
inlawrev-3343	1220	6	by	by	ADP
inlawrev-3343	1220	7	the	the	DET
inlawrev-3343	1220	8	company	company	NOUN
inlawrev-3343	1220	9	after	after	SCONJ
inlawrev-3343	1220	10	sharp	sharp	ADJ
inlawrev-3343	1220	11	losses	loss	NOUN
inlawrev-3343	1220	12	raised	raise	VERB
inlawrev-3343	1220	13	the	the	DET
inlawrev-3343	1220	14	distinct	distinct	ADJ
inlawrev-3343	1220	15	possibility	possibility	NOUN
inlawrev-3343	1220	16	of	of	ADP
inlawrev-3343	1220	17	bankruptcy	bankruptcy	NOUN
inlawrev-3343	1220	18	,	,	PUNCT
inlawrev-3343	1220	19	leading	lead	VERB
inlawrev-3343	1220	20	the	the	DET
inlawrev-3343	1220	21	company	company	NOUN
inlawrev-3343	1220	22	to	to	PART
inlawrev-3343	1220	23	conclude	conclude	VERB
inlawrev-3343	1220	24	that	that	SCONJ
inlawrev-3343	1220	25	it	it	PRON
inlawrev-3343	1220	26	needed	need	VERB
inlawrev-3343	1220	27	to	to	PART
inlawrev-3343	1220	28	reduce	reduce	VERB
inlawrev-3343	1220	29	production	production	NOUN
inlawrev-3343	1220	30	capacity	capacity	NOUN
inlawrev-3343	1220	31	and	and	CCONJ
inlawrev-3343	1220	32	overhead	overhead	ADJ
inlawrev-3343	1220	33	costs.^'^^	costs.^'^^	NOUN
inlawrev-3343	1220	34	plaintiffs	plaintiff	NOUN
inlawrev-3343	1220	35	were	be	AUX
inlawrev-3343	1220	36	able	able	ADJ
inlawrev-3343	1220	37	to	to	PART
inlawrev-3343	1220	38	establish	establish	VERB
inlawrev-3343	1220	39	that	that	SCONJ
inlawrev-3343	1220	40	defeating	defeat	VERB
inlawrev-3343	1220	41	pension	pension	NOUN
inlawrev-3343	1220	42	eligibility	eligibility	NOUN
inlawrev-3343	1220	43	was	be	AUX
inlawrev-3343	1220	44	a	a	DET
inlawrev-3343	1220	45	significant	significant	ADJ
inlawrev-3343	1220	46	factor	factor	NOUN
inlawrev-3343	1220	47	in	in	ADP
inlawrev-3343	1220	48	the	the	DET
inlawrev-3343	1220	49	company	company	NOUN
inlawrev-3343	1220	50	's	's	PART
inlawrev-3343	1220	51	decision	decision	NOUN
inlawrev-3343	1220	52	because	because	SCONJ
inlawrev-3343	1220	53	pension	pension	NOUN
inlawrev-3343	1220	54	costs	cost	NOUN
inlawrev-3343	1220	55	amounted	amount	VERB
inlawrev-3343	1220	56	to	to	ADP
inlawrev-3343	1220	57	slightly	slightly	ADV
inlawrev-3343	1220	58	more	more	ADJ
inlawrev-3343	1220	59	than	than	ADP
inlawrev-3343	1220	60	one	one	NUM
inlawrev-3343	1220	61	-	-	PUNCT
inlawrev-3343	1220	62	fifth	fifth	NOUN
inlawrev-3343	1220	63	of	of	ADP
inlawrev-3343	1220	64	the	the	DET
inlawrev-3343	1220	65	operating	operating	NOUN
inlawrev-3343	1220	66	cost	cost	NOUN
inlawrev-3343	1220	67	differences	difference	NOUN
inlawrev-3343	1220	68	between	between	ADP
inlawrev-3343	1220	69	the	the	DET
inlawrev-3343	1220	70	plant	plant	NOUN
inlawrev-3343	1220	71	closed	close	VERB
inlawrev-3343	1220	72	and	and	CCONJ
inlawrev-3343	1220	73	the	the	DET
inlawrev-3343	1220	74	plant	plant	NOUN
inlawrev-3343	1220	75	retained.^'*^	retained.^'*^	VERB
inlawrev-3343	1220	76	the	the	DET
inlawrev-3343	1220	77	court	court	NOUN
inlawrev-3343	1220	78	rejected	reject	VERB
inlawrev-3343	1220	79	the	the	DET
inlawrev-3343	1220	80	company	company	NOUN
inlawrev-3343	1220	81	's	's	PART
inlawrev-3343	1220	82	defense	defense	NOUN
inlawrev-3343	1220	83	that	that	SCONJ
inlawrev-3343	1220	84	its	its	PRON
inlawrev-3343	1220	85	action	action	NOUN
inlawrev-3343	1220	86	could	could	AUX
inlawrev-3343	1220	87	be	be	AUX
inlawrev-3343	1220	88	justified	justify	VERB
inlawrev-3343	1220	89	because	because	SCONJ
inlawrev-3343	1220	90	of	of	ADP
inlawrev-3343	1220	91	the	the	DET
inlawrev-3343	1220	92	legitimate	legitimate	ADJ
inlawrev-3343	1220	93	motivation	motivation	NOUN
inlawrev-3343	1220	94	of	of	ADP
inlawrev-3343	1220	95	halting	halt	VERB
inlawrev-3343	1220	96	mounting	mount	VERB
inlawrev-3343	1220	97	economic	economic	ADJ
inlawrev-3343	1220	98	losses	loss	NOUN
inlawrev-3343	1220	99	on	on	ADP
inlawrev-3343	1220	100	the	the	DET
inlawrev-3343	1220	101	grounds	ground	NOUN
inlawrev-3343	1220	102	that	that	SCONJ
inlawrev-3343	1220	103	this	this	PRON
inlawrev-3343	1220	104	would	would	AUX
inlawrev-3343	1220	105	defeat	defeat	VERB
inlawrev-3343	1220	106	the	the	DET
inlawrev-3343	1220	107	purpose	purpose	NOUN
inlawrev-3343	1220	108	of	of	ADP
inlawrev-3343	1220	109	section	section	NOUN
inlawrev-3343	1220	110	510.^'*^	510.^'*^	NUM
inlawrev-3343	1220	111	nevertheless	nevertheless	ADV
inlawrev-3343	1220	112	,	,	PUNCT
inlawrev-3343	1220	113	the	the	DET
inlawrev-3343	1220	114	evidence	evidence	NOUN
inlawrev-3343	1220	115	established	establish	VERB
inlawrev-3343	1220	116	that	that	SCONJ
inlawrev-3343	1220	117	pension	pension	NOUN
inlawrev-3343	1220	118	considerations	consideration	NOUN
inlawrev-3343	1220	119	were	be	AUX
inlawrev-3343	1220	120	only	only	ADV
inlawrev-3343	1220	121	one	one	NUM
inlawrev-3343	1220	122	of	of	ADP
inlawrev-3343	1220	123	many	many	ADJ
inlawrev-3343	1220	124	factors	factor	NOUN
inlawrev-3343	1220	125	,	,	PUNCT
inlawrev-3343	1220	126	and	and	CCONJ
inlawrev-3343	1220	127	"	"	PUNCT
inlawrev-3343	1220	128	no	no	DET
inlawrev-3343	1220	129	single	single	ADJ
inlawrev-3343	1220	130	factor	factor	NOUN
inlawrev-3343	1220	131	standing	stand	VERB
inlawrev-3343	1220	132	alone	alone	ADV
inlawrev-3343	1220	133	motivated	motivated	ADJ
inlawrev-3343	1220	134	or	or	CCONJ
inlawrev-3343	1220	135	dominated	dominate	VERB
inlawrev-3343	1220	136	"	"	PUNCT
inlawrev-3343	1220	137	the	the	DET
inlawrev-3343	1220	138	plant	plant	NOUN
inlawrev-3343	1220	139	closure	closure	NOUN
inlawrev-3343	1220	140	decision?"*^	decision?"*^	NOUN
inlawrev-3343	1220	141	as	as	ADP
inlawrev-3343	1220	142	in	in	ADP
inlawrev-3343	1220	143	andes	ande	NOUN
inlawrev-3343	1220	144	,	,	PUNCT
inlawrev-3343	1220	145	the	the	DET
inlawrev-3343	1220	146	court	court	NOUN
inlawrev-3343	1220	147	rejected	reject	VERB
inlawrev-3343	1220	148	the	the	DET
inlawrev-3343	1220	149	notion	notion	NOUN
inlawrev-3343	1220	150	that	that	SCONJ
inlawrev-3343	1220	151	section	section	NOUN
inlawrev-3343	1220	152	5	5	NUM
inlawrev-3343	1220	153	10	10	NUM
inlawrev-3343	1220	154	is	be	AUX
inlawrev-3343	1220	155	only	only	ADV
inlawrev-3343	1220	156	applicable	applicable	ADJ
inlawrev-3343	1220	157	in	in	ADP
inlawrev-3343	1220	158	cases	case	NOUN
inlawrev-3343	1220	159	of	of	ADP
inlawrev-3343	1220	160	individual	individual	ADJ
inlawrev-3343	1220	161	termination	termination	NOUN
inlawrev-3343	1220	162	decisions	decision	NOUN
inlawrev-3343	1220	163	as	as	SCONJ
inlawrev-3343	1220	164	opposed	oppose	VERB
inlawrev-3343	1220	165	to	to	ADP
inlawrev-3343	1220	166	more	more	ADV
inlawrev-3343	1220	167	generalized	generalized	ADJ
inlawrev-3343	1220	168	corporate	corporate	ADJ
inlawrev-3343	1220	169	policy	policy	NOUN
inlawrev-3343	1220	170	actions.^^^	actions.^^^	PROPN
inlawrev-3343	1220	171	the	the	DET
inlawrev-3343	1220	172	court	court	NOUN
inlawrev-3343	1220	173	found	find	VERB
inlawrev-3343	1220	174	that	that	SCONJ
inlawrev-3343	1220	175	the	the	DET
inlawrev-3343	1220	176	plaintiffs	plaintiff	NOUN
inlawrev-3343	1220	177	'	'	PART
inlawrev-3343	1220	178	section	section	NOUN
inlawrev-3343	1220	179	510	510	NUM
inlawrev-3343	1220	180	claim	claim	NOUN
inlawrev-3343	1220	181	could	could	AUX
inlawrev-3343	1220	182	not	not	PART
inlawrev-3343	1220	183	be	be	AUX
inlawrev-3343	1220	184	sustained	sustain	VERB
inlawrev-3343	1220	185	,	,	PUNCT
inlawrev-3343	1220	186	however	however	ADV
inlawrev-3343	1220	187	,	,	PUNCT
inlawrev-3343	1220	188	concluding	conclude	VERB
inlawrev-3343	1220	189	that	that	SCONJ
inlawrev-3343	1220	190	the	the	DET
inlawrev-3343	1220	191	company	company	NOUN
inlawrev-3343	1220	192	would	would	AUX
inlawrev-3343	1220	193	have	have	AUX
inlawrev-3343	1220	194	reached	reach	VERB
inlawrev-3343	1220	195	the	the	DET
inlawrev-3343	1220	196	same	same	ADJ
inlawrev-3343	1220	197	closure	closure	NOUN
inlawrev-3343	1220	198	decision	decision	NOUN
inlawrev-3343	1220	199	"	"	PUNCT
inlawrev-3343	1220	200	even	even	ADV
inlawrev-3343	1220	201	if	if	SCONJ
inlawrev-3343	1220	202	it	it	PRON
inlawrev-3343	1220	203	had	have	AUX
inlawrev-3343	1220	204	ignored	ignore	VERB
inlawrev-3343	1220	205	the	the	DET
inlawrev-3343	1220	206	cost	cost	NOUN
inlawrev-3343	1220	207	of	of	ADP
inlawrev-3343	1220	208	the	the	DET
inlawrev-3343	1220	209	pension	pension	NOUN
inlawrev-3343	1220	210	plan	plan	NOUN
inlawrev-3343	1220	211	altogether	altogether	ADV
inlawrev-3343	1220	212	.	.	PUNCT
inlawrev-3343	1221	1	"^^	"^^	PUNCT
inlawrev-3343	1221	2	'	'	PUNCT
inlawrev-3343	1221	3	looking	look	VERB
inlawrev-3343	1221	4	at	at	ADP
inlawrev-3343	1221	5	existing	exist	VERB
inlawrev-3343	1221	6	court	court	NOUN
inlawrev-3343	1221	7	decisions	decision	NOUN
inlawrev-3343	1221	8	,	,	PUNCT
inlawrev-3343	1221	9	a	a	DET
inlawrev-3343	1221	10	pattern	pattern	NOUN
inlawrev-3343	1221	11	emerges	emerge	VERB
inlawrev-3343	1221	12	in	in	ADP
inlawrev-3343	1221	13	section	section	NOUN
inlawrev-3343	1221	14	5	5	NUM
inlawrev-3343	1221	15	1	1	NUM
inlawrev-3343	1221	16	cases	case	NOUN
inlawrev-3343	1221	17	involving	involve	VERB
inlawrev-3343	1221	18	claims	claim	NOUN
inlawrev-3343	1221	19	of	of	ADP
inlawrev-3343	1221	20	interference	interference	NOUN
inlawrev-3343	1221	21	with	with	ADP
inlawrev-3343	1221	22	employees	employee	NOUN
inlawrev-3343	1221	23	'	'	PART
inlawrev-3343	1221	24	attainment	attainment	NOUN
inlawrev-3343	1221	25	of	of	ADP
inlawrev-3343	1221	26	erisa	erisa	NOUN
inlawrev-3343	1221	27	benefit	benefit	NOUN
inlawrev-3343	1221	28	rights	right	NOUN
inlawrev-3343	1221	29	.	.	PUNCT
inlawrev-3343	1222	1	the	the	DET
inlawrev-3343	1222	2	employer	employer	NOUN
inlawrev-3343	1222	3	's	's	PART
inlawrev-3343	1222	4	actions	action	NOUN
inlawrev-3343	1222	5	have	have	AUX
inlawrev-3343	1222	6	usually	usually	ADV
inlawrev-3343	1222	7	been	be	AUX
inlawrev-3343	1222	8	immune	immune	ADJ
inlawrev-3343	1222	9	from	from	ADP
inlawrev-3343	1222	10	attack	attack	NOUN
inlawrev-3343	1222	11	where	where	SCONJ
inlawrev-3343	1222	12	the	the	DET
inlawrev-3343	1222	13	loss	loss	NOUN
inlawrev-3343	1222	14	of	of	ADP
inlawrev-3343	1222	15	benefits	benefit	NOUN
inlawrev-3343	1222	16	is	be	AUX
inlawrev-3343	1222	17	attributable	attributable	ADJ
inlawrev-3343	1222	18	to	to	ADP
inlawrev-3343	1222	19	corporate	corporate	ADJ
inlawrev-3343	1222	20	organizational	organizational	ADJ
inlawrev-3343	1222	21	changes	change	NOUN
inlawrev-3343	1222	22	that	that	PRON
inlawrev-3343	1222	23	appear	appear	VERB
inlawrev-3343	1222	24	to	to	PART
inlawrev-3343	1222	25	have	have	VERB
inlawrev-3343	1222	26	multiple	multiple	ADJ
inlawrev-3343	1222	27	justifications.^^^	justifications.^^^	PROPN
inlawrev-3343	1222	28	this	this	PRON
inlawrev-3343	1222	29	has	have	AUX
inlawrev-3343	1222	30	been	be	AUX
inlawrev-3343	1222	31	true	true	ADJ
inlawrev-3343	1222	32	in	in	ADP
inlawrev-3343	1222	33	decisions	decision	NOUN
inlawrev-3343	1222	34	from	from	ADP
inlawrev-3343	1222	35	the	the	DET
inlawrev-3343	1222	36	third,^^^	third,^^^	PROPN
inlawrev-3343	1222	37	evidence	evidence	NOUN
inlawrev-3343	1222	38	of	of	ADP
inlawrev-3343	1222	39	an	an	DET
inlawrev-3343	1222	40	employer	employer	NOUN
inlawrev-3343	1222	41	intent	intent	NOUN
inlawrev-3343	1222	42	to	to	PART
inlawrev-3343	1222	43	interfere	interfere	VERB
inlawrev-3343	1222	44	with	with	ADP
inlawrev-3343	1222	45	benefit	benefit	NOUN
inlawrev-3343	1222	46	rights	right	NOUN
inlawrev-3343	1222	47	,	,	PUNCT
inlawrev-3343	1222	48	even	even	ADV
inlawrev-3343	1222	49	if	if	SCONJ
inlawrev-3343	1222	50	the	the	DET
inlawrev-3343	1222	51	plaintiff	plaintiff	NOUN
inlawrev-3343	1222	52	has	have	AUX
inlawrev-3343	1222	53	suffered	suffer	VERB
inlawrev-3343	1222	54	a	a	DET
inlawrev-3343	1222	55	loss	loss	NOUN
inlawrev-3343	1222	56	of	of	ADP
inlawrev-3343	1222	57	benefits	benefit	NOUN
inlawrev-3343	1222	58	in	in	ADP
inlawrev-3343	1222	59	fact	fact	NOUN
inlawrev-3343	1222	60	.	.	PUNCT
inlawrev-3343	1223	1	see	see	VERB
inlawrev-3343	1223	2	devoll	devoll	PROPN
inlawrev-3343	1223	3	v.	v.	ADP
inlawrev-3343	1223	4	burdick	burdick	PROPN
inlawrev-3343	1223	5	painting	painting	PROPN
inlawrev-3343	1223	6	,	,	PUNCT
inlawrev-3343	1223	7	inc	inc	PROPN
inlawrev-3343	1223	8	.	.	PROPN
inlawrev-3343	1223	9	,	,	PUNCT
inlawrev-3343	1223	10	35	35	NUM
inlawrev-3343	1223	11	f.3d	f.3d	NUM
inlawrev-3343	1223	12	408	408	NUM
inlawrev-3343	1223	13	,	,	PUNCT
inlawrev-3343	1223	14	410	410	NUM
inlawrev-3343	1223	15	-	-	SYM
inlawrev-3343	1223	16	1	1	NUM
inlawrev-3343	1223	17	1	1	NUM
inlawrev-3343	1223	18	(	(	PUNCT
inlawrev-3343	1223	19	9th	9th	ADJ
inlawrev-3343	1223	20	cir	cir	NOUN
inlawrev-3343	1223	21	.	.	PROPN
inlawrev-3343	1223	22	1994	1994	NUM
inlawrev-3343	1223	23	)	)	PUNCT
inlawrev-3343	1223	24	.	.	PUNCT
inlawrev-3343	1224	1	244	244	NUM
inlawrev-3343	1224	2	.	.	PUNCT
inlawrev-3343	1224	3	andes	ande	NOUN
inlawrev-3343	1224	4	,	,	PUNCT
inlawrev-3343	1224	5	70	70	NUM
inlawrev-3343	1224	6	f.bd	f.bd	VERB
inlawrev-3343	1224	7	at	at	ADP
inlawrev-3343	1224	8	1337	1337	NUM
inlawrev-3343	1224	9	.	.	PUNCT
inlawrev-3343	1225	1	the	the	DET
inlawrev-3343	1225	2	court	court	NOUN
inlawrev-3343	1225	3	recognized	recognize	VERB
inlawrev-3343	1225	4	that	that	SCONJ
inlawrev-3343	1225	5	there	there	PRON
inlawrev-3343	1225	6	may	may	AUX
inlawrev-3343	1225	7	be	be	AUX
inlawrev-3343	1225	8	situations	situation	NOUN
inlawrev-3343	1225	9	where	where	SCONJ
inlawrev-3343	1225	10	§	§	PROPN
inlawrev-3343	1225	11	5	5	NUM
inlawrev-3343	1225	12	1	1	NUM
inlawrev-3343	1225	13	is	be	AUX
inlawrev-3343	1225	14	applicable	applicable	ADJ
inlawrev-3343	1225	15	to	to	ADP
inlawrev-3343	1225	16	organizational	organizational	ADJ
inlawrev-3343	1225	17	changes	change	NOUN
inlawrev-3343	1225	18	,	,	PUNCT
inlawrev-3343	1225	19	for	for	ADP
inlawrev-3343	1225	20	example	example	NOUN
inlawrev-3343	1225	21	where	where	SCONJ
inlawrev-3343	1225	22	the	the	DET
inlawrev-3343	1225	23	company	company	NOUN
inlawrev-3343	1225	24	closes	close	VERB
inlawrev-3343	1225	25	a	a	DET
inlawrev-3343	1225	26	unit	unit	NOUN
inlawrev-3343	1225	27	because	because	SCONJ
inlawrev-3343	1225	28	a	a	DET
inlawrev-3343	1225	29	very	very	ADV
inlawrev-3343	1225	30	high	high	ADJ
inlawrev-3343	1225	31	proportion	proportion	NOUN
inlawrev-3343	1225	32	of	of	ADP
inlawrev-3343	1225	33	its	its	PRON
inlawrev-3343	1225	34	employees	employee	NOUN
inlawrev-3343	1225	35	are	be	AUX
inlawrev-3343	1225	36	at	at	ADP
inlawrev-3343	1225	37	the	the	DET
inlawrev-3343	1225	38	verge	verge	NOUN
inlawrev-3343	1225	39	of	of	ADP
inlawrev-3343	1225	40	becoming	become	VERB
inlawrev-3343	1225	41	eligible	eligible	ADJ
inlawrev-3343	1225	42	for	for	ADP
inlawrev-3343	1225	43	significant	significant	ADJ
inlawrev-3343	1225	44	benefits	benefit	NOUN
inlawrev-3343	1225	45	.	.	PUNCT
inlawrev-3343	1226	1	i	i	PRON
inlawrev-3343	1226	2	d.	d.	PROPN
inlawrev-3343	1226	3	at	at	ADP
inlawrev-3343	1226	4	1338	1338	NUM
inlawrev-3343	1226	5	.	.	PUNCT
inlawrev-3343	1227	1	245	245	NUM
inlawrev-3343	1227	2	.	.	X
inlawrev-3343	1227	3	677	677	NUM
inlawrev-3343	1227	4	f.	f.	PROPN
inlawrev-3343	1227	5	supp	supp	PROPN
inlawrev-3343	1227	6	.	.	PUNCT
inlawrev-3343	1228	1	899	899	NUM
inlawrev-3343	1228	2	(	(	PUNCT
inlawrev-3343	1228	3	w.d	w.d	PROPN
inlawrev-3343	1228	4	.	.	PROPN
inlawrev-3343	1228	5	mich	mich	PROPN
inlawrev-3343	1228	6	.	.	PROPN
inlawrev-3343	1228	7	1987	1987	NUM
inlawrev-3343	1228	8	)	)	PUNCT
inlawrev-3343	1228	9	.	.	PUNCT
inlawrev-3343	1229	1	246	246	NUM
inlawrev-3343	1229	2	.	.	PUNCT
inlawrev-3343	1230	1	see	see	VERB
inlawrev-3343	1230	2	i	i	PRON
inlawrev-3343	1230	3	d	d	PROPN
inlawrev-3343	1230	4	at	at	ADP
inlawrev-3343	1230	5	902	902	NUM
inlawrev-3343	1230	6	.	.	PUNCT
inlawrev-3343	1231	1	247	247	NUM
inlawrev-3343	1231	2	.	.	PUNCT
inlawrev-3343	1232	1	see	see	VERB
inlawrev-3343	1232	2	i	i	PRON
inlawrev-3343	1232	3	d	d	PROPN
inlawrev-3343	1232	4	at	at	ADP
inlawrev-3343	1232	5	904	904	NUM
inlawrev-3343	1232	6	.	.	PUNCT
inlawrev-3343	1233	1	248	248	NUM
inlawrev-3343	1233	2	.	.	PUNCT
inlawrev-3343	1233	3	mat	mat	PROPN
inlawrev-3343	1233	4	905	905	NUM
inlawrev-3343	1233	5	.	.	PUNCT
inlawrev-3343	1234	1	249	249	NUM
inlawrev-3343	1234	2	.	.	PUNCT
inlawrev-3343	1235	1	i	i	PRON
inlawrev-3343	1235	2	d	d	PROPN
inlawrev-3343	1235	3	at	at	ADP
inlawrev-3343	1235	4	906	906	NUM
inlawrev-3343	1235	5	.	.	PUNCT
inlawrev-3343	1235	6	250	250	NUM
inlawrev-3343	1235	7	.	.	PUNCT
inlawrev-3343	1236	1	i	i	PRON
inlawrev-3343	1236	2	d	d	PROPN
inlawrev-3343	1236	3	at	at	ADP
inlawrev-3343	1236	4	906	906	NUM
inlawrev-3343	1236	5	-	-	SYM
inlawrev-3343	1236	6	07	07	NUM
inlawrev-3343	1236	7	.	.	PUNCT
inlawrev-3343	1236	8	251	251	NUM
inlawrev-3343	1236	9	.	.	PUNCT
inlawrev-3343	1237	1	/^.	/^.	PUNCT
inlawrev-3343	1238	1	at	at	ADP
inlawrev-3343	1238	2	909	909	NUM
inlawrev-3343	1238	3	.	.	PUNCT
inlawrev-3343	1238	4	252	252	NUM
inlawrev-3343	1238	5	.	.	PUNCT
inlawrev-3343	1239	1	employers	employer	NOUN
inlawrev-3343	1239	2	have	have	AUX
inlawrev-3343	1239	3	argued	argue	VERB
inlawrev-3343	1239	4	that	that	SCONJ
inlawrev-3343	1239	5	erisa	erisa	NOUN
inlawrev-3343	1239	6	is	be	AUX
inlawrev-3343	1239	7	not	not	PART
inlawrev-3343	1239	8	applicable	applicable	ADJ
inlawrev-3343	1239	9	to	to	ADP
inlawrev-3343	1239	10	structural	structural	ADJ
inlawrev-3343	1239	11	chzinges	chzinge	NOUN
inlawrev-3343	1239	12	which	which	PRON
inlawrev-3343	1239	13	affect	affect	VERB
inlawrev-3343	1239	14	the	the	DET
inlawrev-3343	1239	15	benefit	benefit	NOUN
inlawrev-3343	1239	16	status	status	NOUN
inlawrev-3343	1239	17	of	of	ADP
inlawrev-3343	1239	18	the	the	DET
inlawrev-3343	1239	19	work	work	NOUN
inlawrev-3343	1239	20	force	force	NOUN
inlawrev-3343	1239	21	,	,	PUNCT
inlawrev-3343	1239	22	but	but	CCONJ
inlawrev-3343	1239	23	the	the	DET
inlawrev-3343	1239	24	response	response	NOUN
inlawrev-3343	1239	25	has	have	AUX
inlawrev-3343	1239	26	generally	generally	ADV
inlawrev-3343	1239	27	been	be	AUX
inlawrev-3343	1239	28	that	that	SCONJ
inlawrev-3343	1239	29	"	"	PUNCT
inlawrev-3343	1239	30	erisa	erisa	NOUN
inlawrev-3343	1239	31	does	do	AUX
inlawrev-3343	1239	32	not	not	PART
inlawrev-3343	1239	33	distinguish	distinguish	VERB
inlawrev-3343	1239	34	between	between	ADP
inlawrev-3343	1239	35	the	the	DET
inlawrev-3343	1239	36	termination	termination	NOUN
inlawrev-3343	1239	37	of	of	ADP
inlawrev-3343	1239	38	one	one	NUM
inlawrev-3343	1239	39	employee	employee	NOUN
inlawrev-3343	1239	40	and	and	CCONJ
inlawrev-3343	1239	41	the	the	DET
inlawrev-3343	1239	42	termination	termination	NOUN
inlawrev-3343	1239	43	of	of	ADP
inlawrev-3343	1239	44	100	100	NUM
inlawrev-3343	1239	45	employees	employee	NOUN
inlawrev-3343	1239	46	.	.	PUNCT
inlawrev-3343	1240	1	either	either	DET
inlawrev-3343	1240	2	action	action	NOUN
inlawrev-3343	1240	3	is	be	AUX
inlawrev-3343	1240	4	illegal	illegal	ADJ
inlawrev-3343	1240	5	if	if	SCONJ
inlawrev-3343	1240	6	taken	take	VERB
inlawrev-3343	1240	7	with	with	ADP
inlawrev-3343	1240	8	the	the	DET
inlawrev-3343	1240	9	purpose	purpose	NOUN
inlawrev-3343	1240	10	of	of	ADP
inlawrev-3343	1240	11	avoiding	avoid	VERB
inlawrev-3343	1240	12	pension	pension	NOUN
inlawrev-3343	1240	13	liability	liability	NOUN
inlawrev-3343	1240	14	.	.	PUNCT
inlawrev-3343	1240	15	"	"	PUNCT
inlawrev-3343	1241	1	i	i	PRON
inlawrev-3343	1241	2	d.	d.	PROPN
inlawrev-3343	1241	3	at	at	ADP
inlawrev-3343	1241	4	907	907	NUM
inlawrev-3343	1241	5	.	.	PUNCT
inlawrev-3343	1242	1	the	the	DET
inlawrev-3343	1242	2	arguments	argument	NOUN
inlawrev-3343	1242	3	in	in	ADP
inlawrev-3343	1242	4	favor	favor	NOUN
inlawrev-3343	1242	5	of	of	ADP
inlawrev-3343	1242	6	the	the	DET
inlawrev-3343	1242	7	applicability	applicability	NOUN
inlawrev-3343	1242	8	of	of	ADP
inlawrev-3343	1242	9	erisa	erisa	NOUN
inlawrev-3343	1242	10	in	in	ADP
inlawrev-3343	1242	11	such	such	ADJ
inlawrev-3343	1242	12	circumstances	circumstance	NOUN
inlawrev-3343	1242	13	are	be	AUX
inlawrev-3343	1242	14	explored	explore	VERB
inlawrev-3343	1242	15	in	in	ADP
inlawrev-3343	1242	16	muir	muir	PROPN
inlawrev-3343	1242	17	,	,	PUNCT
inlawrev-3343	1242	18	supra	supra	PROPN
inlawrev-3343	1242	19	note	note	PROPN
inlawrev-3343	1242	20	222	222	NUM
inlawrev-3343	1242	21	,	,	PUNCT
inlawrev-3343	1242	22	342	342	NUM
inlawrev-3343	1242	23	indiana	indiana	PROPN
inlawrev-3343	1242	24	law	law	PROPN
inlawrev-3343	1242	25	review	review	NOUN
inlawrev-3343	1243	1	[	[	X
inlawrev-3343	1243	2	vol	vol	NOUN
inlawrev-3343	1243	3	.	.	PUNCT
inlawrev-3343	1244	1	32:301	32:301	NUM
inlawrev-3343	1244	2	fifth^^	fifth^^	NUM
inlawrev-3343	1244	3	"	"	PUNCT
inlawrev-3343	1244	4	*	*	PUNCT
inlawrev-3343	1244	5	and	and	CCONJ
inlawrev-3343	1244	6	eleventh^^^	eleventh^^^	NUM
inlawrev-3343	1244	7	circuit	circuit	NOUN
inlawrev-3343	1244	8	courts	court	NOUN
inlawrev-3343	1244	9	of	of	ADP
inlawrev-3343	1244	10	appeals	appeal	NOUN
inlawrev-3343	1244	11	.	.	PUNCT
inlawrev-3343	1245	1	additionally	additionally	ADV
inlawrev-3343	1245	2	,	,	PUNCT
inlawrev-3343	1245	3	employers	employer	NOUN
inlawrev-3343	1245	4	are	be	AUX
inlawrev-3343	1245	5	free	free	ADJ
inlawrev-3343	1245	6	to	to	PART
inlawrev-3343	1245	7	modify	modify	VERB
inlawrev-3343	1245	8	or	or	CCONJ
inlawrev-3343	1245	9	terminate	terminate	VERB
inlawrev-3343	1245	10	the	the	DET
inlawrev-3343	1245	11	plans	plan	NOUN
inlawrev-3343	1245	12	even	even	ADV
inlawrev-3343	1245	13	though	though	SCONJ
inlawrev-3343	1245	14	this	this	PRON
inlawrev-3343	1245	15	may	may	AUX
inlawrev-3343	1245	16	adversely	adversely	ADV
inlawrev-3343	1245	17	affect	affect	VERB
inlawrev-3343	1245	18	benefit	benefit	NOUN
inlawrev-3343	1245	19	levels	level	NOUN
inlawrev-3343	1245	20	for	for	ADP
inlawrev-3343	1245	21	employees.^^^	employees.^^^	ADJ
inlawrev-3343	1245	22	in	in	ADP
inlawrev-3343	1245	23	contrast	contrast	NOUN
inlawrev-3343	1245	24	,	,	PUNCT
inlawrev-3343	1245	25	individual	individual	ADJ
inlawrev-3343	1245	26	termination	termination	NOUN
inlawrev-3343	1245	27	decisions	decision	NOUN
inlawrev-3343	1245	28	are	be	AUX
inlawrev-3343	1245	29	likely	likely	ADJ
inlawrev-3343	1245	30	to	to	PART
inlawrev-3343	1245	31	be	be	AUX
inlawrev-3343	1245	32	more	more	ADV
inlawrev-3343	1245	33	carefully	carefully	ADV
inlawrev-3343	1245	34	scrutinized.^^^	scrutinized.^^^	PROPN
inlawrev-3343	1245	35	however	however	ADV
inlawrev-3343	1245	36	,	,	PUNCT
inlawrev-3343	1245	37	this	this	PRON
inlawrev-3343	1245	38	does	do	AUX
inlawrev-3343	1245	39	not	not	PART
inlawrev-3343	1245	40	necessarily	necessarily	ADV
inlawrev-3343	1245	41	mean	mean	VERB
inlawrev-3343	1245	42	that	that	SCONJ
inlawrev-3343	1245	43	section	section	NOUN
inlawrev-3343	1245	44	510	510	NUM
inlawrev-3343	1245	45	will	will	AUX
inlawrev-3343	1245	46	unduly	unduly	ADV
inlawrev-3343	1245	47	restrain	restrain	VERB
inlawrev-3343	1245	48	the	the	DET
inlawrev-3343	1245	49	employer	employer	NOUN
inlawrev-3343	1245	50	from	from	ADP
inlawrev-3343	1245	51	taking	take	VERB
inlawrev-3343	1245	52	the	the	DET
inlawrev-3343	1245	53	contemplated	contemplated	ADJ
inlawrev-3343	1245	54	action	action	NOUN
inlawrev-3343	1245	55	.	.	PUNCT
inlawrev-3343	1246	1	iii	iii	X
inlawrev-3343	1246	2	.	.	PROPN
inlawrev-3343	1247	1	legislative	legislative	ADJ
inlawrev-3343	1247	2	and	and	CCONJ
inlawrev-3343	1247	3	private	private	ADJ
inlawrev-3343	1247	4	sector	sector	NOUN
inlawrev-3343	1247	5	alternatives	alternative	NOUN
inlawrev-3343	1247	6	there	there	PRON
inlawrev-3343	1247	7	is	be	VERB
inlawrev-3343	1247	8	little	little	ADJ
inlawrev-3343	1247	9	reason	reason	NOUN
inlawrev-3343	1247	10	to	to	PART
inlawrev-3343	1247	11	doubt	doubt	VERB
inlawrev-3343	1247	12	that	that	SCONJ
inlawrev-3343	1247	13	contingent	contingent	ADJ
inlawrev-3343	1247	14	employment	employment	NOUN
inlawrev-3343	1247	15	has	have	AUX
inlawrev-3343	1247	16	become	become	VERB
inlawrev-3343	1247	17	both	both	CCONJ
inlawrev-3343	1247	18	a	a	DET
inlawrev-3343	1247	19	significant	significant	ADJ
inlawrev-3343	1247	20	and	and	CCONJ
inlawrev-3343	1247	21	permanent	permanent	ADJ
inlawrev-3343	1247	22	part	part	NOUN
inlawrev-3343	1247	23	of	of	ADP
inlawrev-3343	1247	24	the	the	DET
inlawrev-3343	1247	25	american	american	ADJ
inlawrev-3343	1247	26	labor	labor	NOUN
inlawrev-3343	1247	27	market	market	NOUN
inlawrev-3343	1247	28	.	.	PUNCT
inlawrev-3343	1248	1	employers	employer	NOUN
inlawrev-3343	1248	2	have	have	AUX
inlawrev-3343	1248	3	found	find	VERB
inlawrev-3343	1248	4	that	that	SCONJ
inlawrev-3343	1248	5	such	such	ADJ
inlawrev-3343	1248	6	work	work	NOUN
inlawrev-3343	1248	7	arrangements	arrangement	NOUN
inlawrev-3343	1248	8	meet	meet	VERB
inlawrev-3343	1248	9	their	their	PRON
inlawrev-3343	1248	10	business	business	NOUN
inlawrev-3343	1248	11	needs	need	NOUN
inlawrev-3343	1248	12	,	,	PUNCT
inlawrev-3343	1248	13	and	and	CCONJ
inlawrev-3343	1248	14	often	often	ADV
inlawrev-3343	1248	15	do	do	VERB
inlawrev-3343	1248	16	so	so	ADV
inlawrev-3343	1248	17	at	at	ADP
inlawrev-3343	1248	18	at	at	ADP
inlawrev-3343	1248	19	223	223	NUM
inlawrev-3343	1248	20	-	-	SYM
inlawrev-3343	1248	21	40	40	NUM
inlawrev-3343	1248	22	.	.	PUNCT
inlawrev-3343	1249	1	253	253	NUM
inlawrev-3343	1249	2	.	.	PUNCT
inlawrev-3343	1250	1	see	see	VERB
inlawrev-3343	1250	2	pension	pension	NOUN
inlawrev-3343	1250	3	benefit	benefit	NOUN
inlawrev-3343	1250	4	guar	guar	NOUN
inlawrev-3343	1250	5	.	.	PUNCT
inlawrev-3343	1251	1	corp	corp	PROPN
inlawrev-3343	1251	2	.	.	PROPN
inlawrev-3343	1251	3	v.	v.	ADP
inlawrev-3343	1251	4	white	white	PROPN
inlawrev-3343	1251	5	consol	consol	PROPN
inlawrev-3343	1251	6	.	.	PUNCT
inlawrev-3343	1252	1	indus	indus	PROPN
inlawrev-3343	1252	2	.	.	PROPN
inlawrev-3343	1252	3	,	,	PUNCT
inlawrev-3343	1252	4	inc	inc	PROPN
inlawrev-3343	1252	5	.	.	PROPN
inlawrev-3343	1252	6	,	,	PUNCT
inlawrev-3343	1252	7	998	998	NUM
inlawrev-3343	1252	8	f.2d	f.2d	NOUN
inlawrev-3343	1252	9	1	1	NUM
inlawrev-3343	1252	10	192	192	NUM
inlawrev-3343	1252	11	(	(	PUNCT
inlawrev-3343	1252	12	3d	3d	PROPN
inlawrev-3343	1252	13	cir	cir	NOUN
inlawrev-3343	1252	14	.	.	PROPN
inlawrev-3343	1252	15	1993	1993	NUM
inlawrev-3343	1252	16	)	)	PUNCT
inlawrev-3343	1252	17	,	,	PUNCT
inlawrev-3343	1252	18	cert	cert	NOUN
inlawrev-3343	1252	19	,	,	PUNCT
inlawrev-3343	1252	20	denied	deny	VERB
inlawrev-3343	1252	21	,	,	PUNCT
inlawrev-3343	1253	1	510	510	NUM
inlawrev-3343	1253	2	u.s	u.s	PROPN
inlawrev-3343	1253	3	.	.	PROPN
inlawrev-3343	1253	4	1042	1042	NUM
inlawrev-3343	1253	5	(	(	PUNCT
inlawrev-3343	1253	6	1994	1994	NUM
inlawrev-3343	1253	7	)	)	PUNCT
inlawrev-3343	1253	8	(	(	PUNCT
inlawrev-3343	1253	9	no	no	DET
inlawrev-3343	1253	10	section	section	NOUN
inlawrev-3343	1253	11	510	510	NUM
inlawrev-3343	1253	12	complaint	complaint	NOUN
inlawrev-3343	1253	13	stated	state	VERB
inlawrev-3343	1253	14	where	where	SCONJ
inlawrev-3343	1253	15	the	the	DET
inlawrev-3343	1253	16	company	company	NOUN
inlawrev-3343	1253	17	sold	sell	VERB
inlawrev-3343	1253	18	unprofitable	unprofitable	ADJ
inlawrev-3343	1253	19	subsidiaries	subsidiary	NOUN
inlawrev-3343	1253	20	and	and	CCONJ
inlawrev-3343	1253	21	their	their	PRON
inlawrev-3343	1253	22	associated	associated	ADJ
inlawrev-3343	1253	23	underfunded	underfunded	ADJ
inlawrev-3343	1253	24	pension	pension	NOUN
inlawrev-3343	1253	25	plans	plan	NOUN
inlawrev-3343	1253	26	since	since	SCONJ
inlawrev-3343	1253	27	employee	employee	NOUN
inlawrev-3343	1253	28	/	/	SYM
inlawrev-3343	1253	29	participants	participant	NOUN
inlawrev-3343	1253	30	maintained	maintain	VERB
inlawrev-3343	1253	31	their	their	PRON
inlawrev-3343	1253	32	participation	participation	NOUN
inlawrev-3343	1253	33	after	after	ADP
inlawrev-3343	1253	34	the	the	DET
inlawrev-3343	1253	35	transaction	transaction	NOUN
inlawrev-3343	1253	36	)	)	PUNCT
inlawrev-3343	1253	37	.	.	PUNCT
inlawrev-3343	1254	1	254	254	NUM
inlawrev-3343	1254	2	.	.	PUNCT
inlawrev-3343	1255	1	see	see	VERB
inlawrev-3343	1255	2	unida	unida	PROPN
inlawrev-3343	1255	3	v.	v.	PROPN
inlawrev-3343	1255	4	levi	levi	PROPN
inlawrev-3343	1255	5	strauss	strauss	PROPN
inlawrev-3343	1255	6	&	&	CCONJ
inlawrev-3343	1255	7	co.	co.	PROPN
inlawrev-3343	1255	8	,	,	PUNCT
inlawrev-3343	1255	9	986	986	NUM
inlawrev-3343	1255	10	f.2d	f.2d	SYM
inlawrev-3343	1255	11	970	970	NUM
inlawrev-3343	1255	12	(	(	PUNCT
inlawrev-3343	1255	13	5th	5th	ADJ
inlawrev-3343	1255	14	cir	cir	NOUN
inlawrev-3343	1255	15	.	.	PUNCT
inlawrev-3343	1255	16	1993	1993	NUM
inlawrev-3343	1255	17	)	)	PUNCT
inlawrev-3343	1256	1	(	(	PUNCT
inlawrev-3343	1256	2	no	no	DET
inlawrev-3343	1256	3	erisa	erisa	NOUN
inlawrev-3343	1256	4	violation	violation	NOUN
inlawrev-3343	1256	5	in	in	ADP
inlawrev-3343	1256	6	plant	plant	NOUN
inlawrev-3343	1256	7	closing	closing	NOUN
inlawrev-3343	1256	8	due	due	ADJ
inlawrev-3343	1256	9	to	to	ADP
inlawrev-3343	1256	10	decrease	decrease	VERB
inlawrev-3343	1256	11	in	in	ADP
inlawrev-3343	1256	12	demand	demand	NOUN
inlawrev-3343	1256	13	for	for	ADP
inlawrev-3343	1256	14	company	company	NOUN
inlawrev-3343	1256	15	product	product	NOUN
inlawrev-3343	1256	16	even	even	ADV
inlawrev-3343	1256	17	though	though	SCONJ
inlawrev-3343	1256	18	nearly	nearly	ADV
inlawrev-3343	1256	19	four	four	NUM
inlawrev-3343	1256	20	hundred	hundred	NUM
inlawrev-3343	1256	21	workers	worker	NOUN
inlawrev-3343	1256	22	lost	lose	VERB
inlawrev-3343	1256	23	the	the	DET
inlawrev-3343	1256	24	opportunity	opportunity	NOUN
inlawrev-3343	1256	25	to	to	PART
inlawrev-3343	1256	26	have	have	AUX
inlawrev-3343	1256	27	their	their	PRON
inlawrev-3343	1256	28	pensions	pension	NOUN
inlawrev-3343	1256	29	vest	vest	NOUN
inlawrev-3343	1256	30	and	and	CCONJ
inlawrev-3343	1256	31	a	a	DET
inlawrev-3343	1256	32	plant	plant	NOUN
inlawrev-3343	1256	33	in	in	ADP
inlawrev-3343	1256	34	the	the	DET
inlawrev-3343	1256	35	caribbean	caribbean	NOUN
inlawrev-3343	1256	36	operated	operate	VERB
inlawrev-3343	1256	37	under	under	ADP
inlawrev-3343	1256	38	a	a	DET
inlawrev-3343	1256	39	program	program	NOUN
inlawrev-3343	1256	40	to	to	PART
inlawrev-3343	1256	41	encourage	encourage	VERB
inlawrev-3343	1256	42	investment	investment	NOUN
inlawrev-3343	1256	43	in	in	ADP
inlawrev-3343	1256	44	certain	certain	ADJ
inlawrev-3343	1256	45	countries	country	NOUN
inlawrev-3343	1256	46	remained	remain	VERB
inlawrev-3343	1256	47	open	open	ADJ
inlawrev-3343	1256	48	)	)	PUNCT
inlawrev-3343	1256	49	.	.	PUNCT
inlawrev-3343	1257	1	255	255	X
inlawrev-3343	1257	2	.	.	PUNCT
inlawrev-3343	1258	1	see	see	VERB
inlawrev-3343	1258	2	daughtrey	daughtrey	PROPN
inlawrev-3343	1258	3	v.	v.	CCONJ
inlawrev-3343	1258	4	honeywell	honeywell	PROPN
inlawrev-3343	1258	5	,	,	PUNCT
inlawrev-3343	1258	6	inc	inc	PROPN
inlawrev-3343	1258	7	.	.	PROPN
inlawrev-3343	1258	8	,	,	PUNCT
inlawrev-3343	1258	9	3	3	NUM
inlawrev-3343	1258	10	f.3d	f.3d	NUM
inlawrev-3343	1258	11	1488	1488	NUM
inlawrev-3343	1258	12	(	(	PUNCT
inlawrev-3343	1258	13	1	1	NUM
inlawrev-3343	1258	14	1th	1th	ADJ
inlawrev-3343	1258	15	cir	cir	NOUN
inlawrev-3343	1258	16	.	.	PROPN
inlawrev-3343	1258	17	1993	1993	NUM
inlawrev-3343	1258	18	)	)	PUNCT
inlawrev-3343	1259	1	(	(	PUNCT
inlawrev-3343	1259	2	general	general	ADJ
inlawrev-3343	1259	3	motivation	motivation	NOUN
inlawrev-3343	1259	4	to	to	PART
inlawrev-3343	1259	5	reduce	reduce	VERB
inlawrev-3343	1259	6	operating	operating	NOUN
inlawrev-3343	1259	7	costs	cost	NOUN
inlawrev-3343	1259	8	insufficient	insufficient	ADJ
inlawrev-3343	1259	9	for	for	ADP
inlawrev-3343	1259	10	section	section	NOUN
inlawrev-3343	1259	11	510	510	NUM
inlawrev-3343	1259	12	claim	claim	NOUN
inlawrev-3343	1259	13	)	)	PUNCT
inlawrev-3343	1259	14	;	;	PUNCT
inlawrev-3343	1259	15	see	see	VERB
inlawrev-3343	1259	16	also	also	ADV
inlawrev-3343	1259	17	phillips	phillips	PROPN
inlawrev-3343	1259	18	v.	v.	PROPN
inlawrev-3343	1259	19	amoco	amoco	PROPN
inlawrev-3343	1259	20	oil	oil	PROPN
inlawrev-3343	1259	21	co.	co.	PROPN
inlawrev-3343	1259	22	,	,	PUNCT
inlawrev-3343	1259	23	799	799	NUM
inlawrev-3343	1259	24	f.2d	f.2d	X
inlawrev-3343	1259	25	1464	1464	NUM
inlawrev-3343	1259	26	(	(	PUNCT
inlawrev-3343	1259	27	1	1	NUM
inlawrev-3343	1259	28	1th	1th	ADJ
inlawrev-3343	1259	29	cir	cir	NOUN
inlawrev-3343	1259	30	.	.	PROPN
inlawrev-3343	1259	31	1986	1986	NUM
inlawrev-3343	1259	32	)	)	PUNCT
inlawrev-3343	1259	33	,	,	PUNCT
inlawrev-3343	1259	34	cert	cert	NOUN
inlawrev-3343	1259	35	,	,	PUNCT
inlawrev-3343	1259	36	denied	deny	VERB
inlawrev-3343	1259	37	,	,	PUNCT
inlawrev-3343	1259	38	481	481	NUM
inlawrev-3343	1259	39	u.s	u.s	PROPN
inlawrev-3343	1259	40	.	.	PROPN
inlawrev-3343	1259	41	1016	1016	NUM
inlawrev-3343	1259	42	(	(	PUNCT
inlawrev-3343	1259	43	1987	1987	NUM
inlawrev-3343	1259	44	)	)	PUNCT
inlawrev-3343	1259	45	(	(	PUNCT
inlawrev-3343	1259	46	no	no	DET
inlawrev-3343	1259	47	section	section	NOUN
inlawrev-3343	1259	48	510	510	NUM
inlawrev-3343	1259	49	claims	claim	NOUN
inlawrev-3343	1259	50	stated	state	VERB
inlawrev-3343	1259	51	in	in	ADP
inlawrev-3343	1259	52	the	the	DET
inlawrev-3343	1259	53	context	context	NOUN
inlawrev-3343	1259	54	of	of	ADP
inlawrev-3343	1259	55	the	the	DET
inlawrev-3343	1259	56	sale	sale	NOUN
inlawrev-3343	1259	57	of	of	ADP
inlawrev-3343	1259	58	an	an	DET
inlawrev-3343	1259	59	entire	entire	ADJ
inlawrev-3343	1259	60	business	business	NOUN
inlawrev-3343	1259	61	)	)	PUNCT
inlawrev-3343	1259	62	.	.	PUNCT
inlawrev-3343	1260	1	256	256	NUM
inlawrev-3343	1260	2	.	.	X
inlawrev-3343	1260	3	see	see	VERB
inlawrev-3343	1260	4	devoll	devoll	PROPN
inlawrev-3343	1260	5	v.	v.	ADP
inlawrev-3343	1260	6	burdick	burdick	PROPN
inlawrev-3343	1260	7	painting	painting	PROPN
inlawrev-3343	1260	8	,	,	PUNCT
inlawrev-3343	1260	9	inc	inc	PROPN
inlawrev-3343	1260	10	.	.	PROPN
inlawrev-3343	1260	11	,	,	PUNCT
inlawrev-3343	1260	12	35	35	NUM
inlawrev-3343	1260	13	f.3d	f.3d	NUM
inlawrev-3343	1260	14	408	408	NUM
inlawrev-3343	1260	15	(	(	PUNCT
inlawrev-3343	1260	16	9th	9th	ADJ
inlawrev-3343	1260	17	cir	cir	NOUN
inlawrev-3343	1260	18	.	.	PROPN
inlawrev-3343	1260	19	1994	1994	NUM
inlawrev-3343	1260	20	)	)	PUNCT
inlawrev-3343	1260	21	,	,	PUNCT
inlawrev-3343	1260	22	cert	cert	NOUN
inlawrev-3343	1260	23	,	,	PUNCT
inlawrev-3343	1260	24	denied	deny	VERB
inlawrev-3343	1260	25	,	,	PUNCT
inlawrev-3343	1261	1	514	514	NUM
inlawrev-3343	1261	2	u.s	u.s	AUX
inlawrev-3343	1261	3	.	.	PROPN
inlawrev-3343	1261	4	1027	1027	NUM
inlawrev-3343	1261	5	(	(	PUNCT
inlawrev-3343	1261	6	1995	1995	NUM
inlawrev-3343	1261	7	)	)	PUNCT
inlawrev-3343	1261	8	(	(	PUNCT
inlawrev-3343	1261	9	finding	find	VERB
inlawrev-3343	1261	10	that	that	SCONJ
inlawrev-3343	1261	11	an	an	DET
inlawrev-3343	1261	12	employer	employer	NOUN
inlawrev-3343	1261	13	committed	commit	VERB
inlawrev-3343	1261	14	no	no	DET
inlawrev-3343	1261	15	violation	violation	NOUN
inlawrev-3343	1261	16	in	in	ADP
inlawrev-3343	1261	17	decision	decision	NOUN
inlawrev-3343	1261	18	to	to	PART
inlawrev-3343	1261	19	change	change	VERB
inlawrev-3343	1261	20	employee	employee	NOUN
inlawrev-3343	1261	21	medical	medical	ADJ
inlawrev-3343	1261	22	plan	plan	NOUN
inlawrev-3343	1261	23	;	;	PUNCT
inlawrev-3343	1261	24	this	this	PRON
inlawrev-3343	1261	25	does	do	AUX
inlawrev-3343	1261	26	not	not	PART
inlawrev-3343	1261	27	constitute	constitute	VERB
inlawrev-3343	1261	28	interference	interference	NOUN
inlawrev-3343	1261	29	with	with	ADP
inlawrev-3343	1261	30	an	an	DET
inlawrev-3343	1261	31	employee	employee	NOUN
inlawrev-3343	1261	32	's	's	PART
inlawrev-3343	1261	33	use	use	NOUN
inlawrev-3343	1261	34	of	of	ADP
inlawrev-3343	1261	35	benefits	benefit	NOUN
inlawrev-3343	1261	36	)	)	PUNCT
inlawrev-3343	1261	37	;	;	PUNCT
inlawrev-3343	1262	1	izzarelli	izzarelli	PROPN
inlawrev-3343	1262	2	v.	v.	PROPN
inlawrev-3343	1262	3	rexene	rexene	PROPN
inlawrev-3343	1262	4	prods	prod	NOUN
inlawrev-3343	1262	5	.	.	PUNCT
inlawrev-3343	1263	1	co.	co.	PROPN
inlawrev-3343	1263	2	,	,	PUNCT
inlawrev-3343	1263	3	24	24	NUM
inlawrev-3343	1263	4	f.3d	f.3d	NUM
inlawrev-3343	1263	5	1506	1506	NUM
inlawrev-3343	1263	6	(	(	PUNCT
inlawrev-3343	1263	7	5th	5th	ADJ
inlawrev-3343	1263	8	cir	cir	NOUN
inlawrev-3343	1263	9	.	.	PROPN
inlawrev-3343	1263	10	1994	1994	NUM
inlawrev-3343	1263	11	)	)	PUNCT
inlawrev-3343	1263	12	(	(	PUNCT
inlawrev-3343	1263	13	finding	find	VERB
inlawrev-3343	1263	14	that	that	DET
inlawrev-3343	1263	15	employer	employer	NOUN
inlawrev-3343	1263	16	does	do	AUX
inlawrev-3343	1263	17	not	not	PART
inlawrev-3343	1263	18	violate	violate	VERB
inlawrev-3343	1263	19	fiduciary	fiduciary	ADJ
inlawrev-3343	1263	20	standards	standard	NOUN
inlawrev-3343	1263	21	in	in	ADP
inlawrev-3343	1263	22	acting	act	VERB
inlawrev-3343	1263	23	to	to	PART
inlawrev-3343	1263	24	terminate	terminate	VERB
inlawrev-3343	1263	25	,	,	PUNCT
inlawrev-3343	1263	26	amend	amend	ADJ
inlawrev-3343	1263	27	,	,	PUNCT
inlawrev-3343	1263	28	or	or	CCONJ
inlawrev-3343	1263	29	renegotiate	renegotiate	VERB
inlawrev-3343	1263	30	non	non	ADJ
inlawrev-3343	1263	31	-	-	ADJ
inlawrev-3343	1263	32	vested	vested	ADJ
inlawrev-3343	1263	33	benefit	benefit	NOUN
inlawrev-3343	1263	34	plan	plan	NOUN
inlawrev-3343	1263	35	)	)	PUNCT
inlawrev-3343	1263	36	;	;	PUNCT
inlawrev-3343	1263	37	mcgann	mcgann	PROPN
inlawrev-3343	1263	38	v.	v.	PROPN
inlawrev-3343	1263	39	h	h	PROPN
inlawrev-3343	1263	40	&	&	CCONJ
inlawrev-3343	1263	41	h	h	PROPN
inlawrev-3343	1263	42	music	music	PROPN
inlawrev-3343	1263	43	co.	co.	PROPN
inlawrev-3343	1263	44	,	,	PUNCT
inlawrev-3343	1263	45	946	946	NUM
inlawrev-3343	1263	46	f.2d	f.2d	SYM
inlawrev-3343	1263	47	401	401	NUM
inlawrev-3343	1263	48	(	(	PUNCT
inlawrev-3343	1263	49	5th	5th	ADJ
inlawrev-3343	1263	50	cir	cir	NOUN
inlawrev-3343	1263	51	.	.	PROPN
inlawrev-3343	1263	52	1991	1991	NUM
inlawrev-3343	1263	53	)	)	PUNCT
inlawrev-3343	1263	54	,	,	PUNCT
inlawrev-3343	1263	55	cert	cert	NOUN
inlawrev-3343	1263	56	,	,	PUNCT
inlawrev-3343	1263	57	denied	deny	VERB
inlawrev-3343	1263	58	,	,	PUNCT
inlawrev-3343	1263	59	greenberg	greenberg	PROPN
inlawrev-3343	1263	60	v.	v.	CCONJ
inlawrev-3343	1263	61	h	h	PROPN
inlawrev-3343	1263	62	«	«	PUNCT
inlawrev-3343	1263	63	&	&	CCONJ
inlawrev-3343	1263	64	h	h	PROPN
inlawrev-3343	1263	65	music	music	PROPN
inlawrev-3343	1263	66	co.	co.	PROPN
inlawrev-3343	1263	67	,	,	PUNCT
inlawrev-3343	1264	1	506	506	NUM
inlawrev-3343	1264	2	u.s	u.s	PROPN
inlawrev-3343	1264	3	.	.	PROPN
inlawrev-3343	1264	4	981	981	NUM
inlawrev-3343	1264	5	(	(	PUNCT
inlawrev-3343	1264	6	1992	1992	NUM
inlawrev-3343	1264	7	)	)	PUNCT
inlawrev-3343	1264	8	(	(	PUNCT
inlawrev-3343	1264	9	finding	find	VERB
inlawrev-3343	1264	10	no	no	DET
inlawrev-3343	1264	11	erisa	erisa	NOUN
inlawrev-3343	1264	12	violation	violation	NOUN
inlawrev-3343	1264	13	in	in	ADP
inlawrev-3343	1264	14	reduction	reduction	NOUN
inlawrev-3343	1264	15	of	of	ADP
inlawrev-3343	1264	16	benefits	benefit	NOUN
inlawrev-3343	1264	17	under	under	ADP
inlawrev-3343	1264	18	health	health	NOUN
inlawrev-3343	1264	19	plan	plan	NOUN
inlawrev-3343	1264	20	for	for	ADP
inlawrev-3343	1264	21	hiv	hiv	PROPN
inlawrev-3343	1264	22	claimants	claimant	NOUN
inlawrev-3343	1264	23	)	)	PUNCT
inlawrev-3343	1264	24	;	;	PUNCT
inlawrev-3343	1264	25	reichelt	reichelt	PROPN
inlawrev-3343	1264	26	v.	v.	PROPN
inlawrev-3343	1264	27	emhart	emhart	PROPN
inlawrev-3343	1264	28	corp	corp	PROPN
inlawrev-3343	1264	29	.	.	PROPN
inlawrev-3343	1264	30	,	,	PUNCT
inlawrev-3343	1264	31	921	921	NUM
inlawrev-3343	1264	32	f.2d	f.2d	NUM
inlawrev-3343	1264	33	425	425	NUM
inlawrev-3343	1264	34	(	(	PUNCT
inlawrev-3343	1264	35	2d	2d	NUM
inlawrev-3343	1264	36	cir	cir	NOUN
inlawrev-3343	1264	37	.	.	PUNCT
inlawrev-3343	1264	38	1990	1990	NUM
inlawrev-3343	1264	39	)	)	PUNCT
inlawrev-3343	1264	40	,	,	PUNCT
inlawrev-3343	1264	41	cert	cert	NOUN
inlawrev-3343	1264	42	,	,	PUNCT
inlawrev-3343	1264	43	denied	deny	VERB
inlawrev-3343	1264	44	,	,	PUNCT
inlawrev-3343	1265	1	501	501	NUM
inlawrev-3343	1265	2	u.s	u.s	PROPN
inlawrev-3343	1265	3	.	.	PROPN
inlawrev-3343	1265	4	1231	1231	NUM
inlawrev-3343	1265	5	(	(	PUNCT
inlawrev-3343	1265	6	1991	1991	NUM
inlawrev-3343	1265	7	)	)	PUNCT
inlawrev-3343	1265	8	(	(	PUNCT
inlawrev-3343	1265	9	finding	find	VERB
inlawrev-3343	1265	10	no	no	DET
inlawrev-3343	1265	11	erisa	erisa	NOUN
inlawrev-3343	1265	12	violation	violation	NOUN
inlawrev-3343	1265	13	committed	commit	VERB
inlawrev-3343	1265	14	by	by	ADP
inlawrev-3343	1265	15	employer	employer	NOUN
inlawrev-3343	1265	16	who	who	PRON
inlawrev-3343	1265	17	amended	amend	VERB
inlawrev-3343	1265	18	severance	severance	NOUN
inlawrev-3343	1265	19	plan	plan	NOUN
inlawrev-3343	1265	20	in	in	ADP
inlawrev-3343	1265	21	the	the	DET
inlawrev-3343	1265	22	context	context	NOUN
inlawrev-3343	1265	23	of	of	ADP
inlawrev-3343	1265	24	a	a	DET
inlawrev-3343	1265	25	business	business	NOUN
inlawrev-3343	1265	26	sale	sale	NOUN
inlawrev-3343	1265	27	)	)	PUNCT
inlawrev-3343	1265	28	.	.	PUNCT
inlawrev-3343	1266	1	257	257	X
inlawrev-3343	1266	2	.	.	PUNCT
inlawrev-3343	1267	1	in	in	ADP
inlawrev-3343	1267	2	seaman	seaman	PROPN
inlawrev-3343	1267	3	v.	v.	PROPN
inlawrev-3343	1267	4	arvida	arvida	PROPN
inlawrev-3343	1267	5	realty	realty	PROPN
inlawrev-3343	1267	6	sales	sale	NOUN
inlawrev-3343	1267	7	,	,	PUNCT
inlawrev-3343	1267	8	985	985	NUM
inlawrev-3343	1267	9	f.2d	f.2d	SYM
inlawrev-3343	1267	10	543	543	NUM
inlawrev-3343	1267	11	(	(	PUNCT
inlawrev-3343	1267	12	1	1	NUM
inlawrev-3343	1267	13	1th	1th	ADJ
inlawrev-3343	1267	14	cir	cir	NOUN
inlawrev-3343	1267	15	.	.	PROPN
inlawrev-3343	1267	16	1993	1993	NUM
inlawrev-3343	1267	17	)	)	PUNCT
inlawrev-3343	1267	18	,	,	PUNCT
inlawrev-3343	1267	19	for	for	ADP
inlawrev-3343	1267	20	example	example	NOUN
inlawrev-3343	1267	21	,	,	PUNCT
inlawrev-3343	1267	22	real	real	ADJ
inlawrev-3343	1267	23	estate	estate	NOUN
inlawrev-3343	1267	24	sales	sale	NOUN
inlawrev-3343	1267	25	persons	person	NOUN
inlawrev-3343	1267	26	were	be	AUX
inlawrev-3343	1267	27	required	require	VERB
inlawrev-3343	1267	28	to	to	PART
inlawrev-3343	1267	29	execute	execute	VERB
inlawrev-3343	1267	30	independent	independent	ADJ
inlawrev-3343	1267	31	contractor	contractor	NOUN
inlawrev-3343	1267	32	agreements	agreement	NOUN
inlawrev-3343	1267	33	to	to	PART
inlawrev-3343	1267	34	continue	continue	VERB
inlawrev-3343	1267	35	working	work	VERB
inlawrev-3343	1267	36	for	for	ADP
inlawrev-3343	1267	37	the	the	DET
inlawrev-3343	1267	38	company	company	NOUN
inlawrev-3343	1267	39	so	so	SCONJ
inlawrev-3343	1267	40	that	that	SCONJ
inlawrev-3343	1267	41	the	the	DET
inlawrev-3343	1267	42	employer	employer	NOUN
inlawrev-3343	1267	43	would	would	AUX
inlawrev-3343	1267	44	no	no	ADV
inlawrev-3343	1267	45	longer	long	ADV
inlawrev-3343	1267	46	have	have	VERB
inlawrev-3343	1267	47	to	to	PART
inlawrev-3343	1267	48	contribute	contribute	VERB
inlawrev-3343	1267	49	to	to	ADP
inlawrev-3343	1267	50	the	the	DET
inlawrev-3343	1267	51	retirement	retirement	NOUN
inlawrev-3343	1267	52	and	and	CCONJ
inlawrev-3343	1267	53	health	health	NOUN
inlawrev-3343	1267	54	insurance	insurance	NOUN
inlawrev-3343	1267	55	programs	program	NOUN
inlawrev-3343	1267	56	on	on	ADP
inlawrev-3343	1267	57	their	their	PRON
inlawrev-3343	1267	58	behalf	behalf	NOUN
inlawrev-3343	1267	59	i	i	PRON
inlawrev-3343	1267	60	d.	d.	PROPN
inlawrev-3343	1267	61	at	at	ADP
inlawrev-3343	1267	62	544	544	NUM
inlawrev-3343	1267	63	.	.	PUNCT
inlawrev-3343	1268	1	the	the	DET
inlawrev-3343	1268	2	decision	decision	NOUN
inlawrev-3343	1268	3	did	do	AUX
inlawrev-3343	1268	4	not	not	PART
inlawrev-3343	1268	5	reveal	reveal	VERB
inlawrev-3343	1268	6	any	any	DET
inlawrev-3343	1268	7	corporate	corporate	ADJ
inlawrev-3343	1268	8	organizational	organizational	ADJ
inlawrev-3343	1268	9	change	change	NOUN
inlawrev-3343	1268	10	.	.	PUNCT
inlawrev-3343	1269	1	although	although	SCONJ
inlawrev-3343	1269	2	this	this	PRON
inlawrev-3343	1269	3	was	be	AUX
inlawrev-3343	1269	4	held	hold	VERB
inlawrev-3343	1269	5	a	a	DET
inlawrev-3343	1269	6	section	section	NOUN
inlawrev-3343	1269	7	510	510	NUM
inlawrev-3343	1269	8	violation	violation	NOUN
inlawrev-3343	1269	9	,	,	PUNCT
inlawrev-3343	1269	10	the	the	DET
inlawrev-3343	1269	11	court	court	NOUN
inlawrev-3343	1269	12	emphasized	emphasize	VERB
inlawrev-3343	1269	13	that	that	SCONJ
inlawrev-3343	1269	14	the	the	DET
inlawrev-3343	1269	15	company	company	NOUN
inlawrev-3343	1269	16	was	be	AUX
inlawrev-3343	1269	17	not	not	PART
inlawrev-3343	1269	18	barred	bar	VERB
inlawrev-3343	1269	19	by	by	ADP
inlawrev-3343	1269	20	the	the	DET
inlawrev-3343	1269	21	ruling	ruling	NOUN
inlawrev-3343	1269	22	from	from	ADP
inlawrev-3343	1269	23	either	either	CCONJ
inlawrev-3343	1269	24	modifying	modify	VERB
inlawrev-3343	1269	25	or	or	CCONJ
inlawrev-3343	1269	26	eliminating	eliminate	VERB
inlawrev-3343	1269	27	the	the	DET
inlawrev-3343	1269	28	plans	plan	NOUN
inlawrev-3343	1269	29	entirely	entirely	ADV
inlawrev-3343	1269	30	.	.	PUNCT
inlawrev-3343	1270	1	i	i	PRON
inlawrev-3343	1270	2	d.	d.	PROPN
inlawrev-3343	1270	3	at	at	ADP
inlawrev-3343	1270	4	546	546	NUM
inlawrev-3343	1270	5	-	-	SYM
inlawrev-3343	1270	6	47	47	NUM
inlawrev-3343	1270	7	.	.	PUNCT
inlawrev-3343	1271	1	in	in	ADP
inlawrev-3343	1271	2	a	a	DET
inlawrev-3343	1271	3	similar	similar	ADJ
inlawrev-3343	1271	4	fashion	fashion	NOUN
inlawrev-3343	1271	5	,	,	PUNCT
inlawrev-3343	1271	6	the	the	DET
inlawrev-3343	1271	7	court	court	NOUN
inlawrev-3343	1271	8	in	in	ADP
inlawrev-3343	1271	9	gitlitz	gitlitz	PROPN
inlawrev-3343	1271	10	v.	v.	ADP
inlawrev-3343	1271	11	compagnie	compagnie	PROPN
inlawrev-3343	1271	12	nationale	nationale	PROPN
inlawrev-3343	1271	13	air	air	PROPN
inlawrev-3343	1271	14	france	france	PROPN
inlawrev-3343	1271	15	,	,	PUNCT
inlawrev-3343	1271	16	129	129	NUM
inlawrev-3343	1271	17	f.3d	f.3d	NUM
inlawrev-3343	1271	18	554	554	NUM
inlawrev-3343	1271	19	(	(	PUNCT
inlawrev-3343	1271	20	1	1	NUM
inlawrev-3343	1271	21	1th	1th	ADJ
inlawrev-3343	1271	22	cir	cir	NOUN
inlawrev-3343	1271	23	.	.	PUNCT
inlawrev-3343	1271	24	1997	1997	NUM
inlawrev-3343	1271	25	)	)	PUNCT
inlawrev-3343	1271	26	,	,	PUNCT
inlawrev-3343	1271	27	held	hold	VERB
inlawrev-3343	1271	28	that	that	SCONJ
inlawrev-3343	1271	29	section	section	NOUN
inlawrev-3343	1271	30	510	510	NUM
inlawrev-3343	1271	31	was	be	AUX
inlawrev-3343	1271	32	applicable	applicable	ADJ
inlawrev-3343	1271	33	to	to	ADP
inlawrev-3343	1271	34	the	the	DET
inlawrev-3343	1271	35	conversion	conversion	NOUN
inlawrev-3343	1271	36	of	of	ADP
inlawrev-3343	1271	37	outside	outside	ADJ
inlawrev-3343	1271	38	sales	sale	NOUN
inlawrev-3343	1271	39	representatives	representative	NOUN
inlawrev-3343	1271	40	to	to	ADP
inlawrev-3343	1271	41	independent	independent	ADJ
inlawrev-3343	1271	42	contractor	contractor	NOUN
inlawrev-3343	1271	43	status	status	NOUN
inlawrev-3343	1271	44	for	for	ADP
inlawrev-3343	1271	45	the	the	DET
inlawrev-3343	1271	46	purported	purport	VERB
inlawrev-3343	1271	47	objective	objective	NOUN
inlawrev-3343	1271	48	of	of	ADP
inlawrev-3343	1271	49	improving	improve	VERB
inlawrev-3343	1271	50	worker	worker	NOUN
inlawrev-3343	1271	51	motivation	motivation	NOUN
inlawrev-3343	1271	52	.	.	PUNCT
inlawrev-3343	1272	1	i	i	PRON
inlawrev-3343	1272	2	d.	d.	PROPN
inlawrev-3343	1272	3	at	at	ADP
inlawrev-3343	1272	4	559	559	NUM
inlawrev-3343	1272	5	-	-	SYM
inlawrev-3343	1272	6	60	60	NUM
inlawrev-3343	1272	7	.	.	NOUN
inlawrev-3343	1272	8	1	1	NUM
inlawrev-3343	1272	9	999	999	NUM
inlawrev-3343	1272	10	]	]	PUNCT
inlawrev-3343	1272	11	employee	employee	NOUN
inlawrev-3343	1272	12	benefits	benefit	NOUN
inlawrev-3343	1272	13	problem	problem	NOUN
inlawrev-3343	1272	14	343	343	NUM
inlawrev-3343	1272	15	a	a	DET
inlawrev-3343	1272	16	lower	low	ADJ
inlawrev-3343	1272	17	cost	cost	NOUN
inlawrev-3343	1272	18	than	than	ADP
inlawrev-3343	1272	19	that	that	PRON
inlawrev-3343	1272	20	associated	associate	VERB
inlawrev-3343	1272	21	with	with	ADP
inlawrev-3343	1272	22	traditional	traditional	ADJ
inlawrev-3343	1272	23	permanent	permanent	ADJ
inlawrev-3343	1272	24	employees?^^	employees?^^	NOUN
inlawrev-3343	1272	25	in	in	ADP
inlawrev-3343	1272	26	part	part	NOUN
inlawrev-3343	1272	27	,	,	PUNCT
inlawrev-3343	1272	28	this	this	PRON
inlawrev-3343	1272	29	is	be	AUX
inlawrev-3343	1272	30	due	due	ADJ
inlawrev-3343	1272	31	to	to	ADP
inlawrev-3343	1272	32	the	the	DET
inlawrev-3343	1272	33	employer	employer	NOUN
inlawrev-3343	1272	34	's	's	PART
inlawrev-3343	1272	35	ability	ability	NOUN
inlawrev-3343	1272	36	to	to	PART
inlawrev-3343	1272	37	create	create	VERB
inlawrev-3343	1272	38	an	an	DET
inlawrev-3343	1272	39	exclusively	exclusively	ADV
inlawrev-3343	1272	40	contingent	contingent	ADJ
inlawrev-3343	1272	41	work	work	NOUN
inlawrev-3343	1272	42	force	force	NOUN
inlawrev-3343	1272	43	,	,	PUNCT
inlawrev-3343	1272	44	or	or	CCONJ
inlawrev-3343	1272	45	implement	implement	VERB
inlawrev-3343	1272	46	a	a	DET
inlawrev-3343	1272	47	two	two	NUM
inlawrev-3343	1272	48	-	-	PUNCT
inlawrev-3343	1272	49	tier	tier	NOUN
inlawrev-3343	1272	50	employment	employment	NOUN
inlawrev-3343	1272	51	system	system	NOUN
inlawrev-3343	1272	52	,	,	PUNCT
inlawrev-3343	1272	53	with	with	ADP
inlawrev-3343	1272	54	those	those	PRON
inlawrev-3343	1272	55	in	in	ADP
inlawrev-3343	1272	56	the	the	DET
inlawrev-3343	1272	57	contingent	contingent	NOUN
inlawrev-3343	1272	58	employment	employment	NOUN
inlawrev-3343	1272	59	category	category	NOUN
inlawrev-3343	1272	60	excluded	exclude	VERB
inlawrev-3343	1272	61	from	from	ADP
inlawrev-3343	1272	62	participation	participation	NOUN
inlawrev-3343	1272	63	in	in	ADP
inlawrev-3343	1272	64	benefit	benefit	NOUN
inlawrev-3343	1272	65	programs	program	NOUN
inlawrev-3343	1272	66	available	available	ADJ
inlawrev-3343	1272	67	to	to	ADP
inlawrev-3343	1272	68	the	the	DET
inlawrev-3343	1272	69	permanent	permanent	ADJ
inlawrev-3343	1272	70	work	work	NOUN
inlawrev-3343	1272	71	force.^^^	force.^^^	PROPN
inlawrev-3343	1272	72	the	the	DET
inlawrev-3343	1272	73	only	only	ADJ
inlawrev-3343	1272	74	risk	risk	NOUN
inlawrev-3343	1272	75	employers	employer	NOUN
inlawrev-3343	1272	76	face	face	VERB
inlawrev-3343	1272	77	in	in	ADP
inlawrev-3343	1272	78	pursuing	pursue	VERB
inlawrev-3343	1272	79	such	such	DET
inlawrev-3343	1272	80	a	a	DET
inlawrev-3343	1272	81	structure	structure	NOUN
inlawrev-3343	1272	82	is	be	AUX
inlawrev-3343	1272	83	if	if	SCONJ
inlawrev-3343	1272	84	their	their	PRON
inlawrev-3343	1272	85	benefit	benefit	NOUN
inlawrev-3343	1272	86	plans	plan	NOUN
inlawrev-3343	1272	87	do	do	AUX
inlawrev-3343	1272	88	not	not	PART
inlawrev-3343	1272	89	clearly	clearly	ADV
inlawrev-3343	1272	90	exclude	exclude	VERB
inlawrev-3343	1272	91	contingent	contingent	ADJ
inlawrev-3343	1272	92	employees	employee	NOUN
inlawrev-3343	1272	93	,	,	PUNCT
inlawrev-3343	1272	94	as	as	ADP
inlawrev-3343	1272	95	in	in	ADP
inlawrev-3343	1272	96	microsoft^^^	microsoft^^^	PROPN
inlawrev-3343	1272	97	or	or	CCONJ
inlawrev-3343	1272	98	where	where	SCONJ
inlawrev-3343	1272	99	the	the	DET
inlawrev-3343	1272	100	employer	employer	NOUN
inlawrev-3343	1272	101	seeks	seek	VERB
inlawrev-3343	1272	102	to	to	PART
inlawrev-3343	1272	103	convert	convert	VERB
inlawrev-3343	1272	104	his	his	PRON
inlawrev-3343	1272	105	permanent	permanent	ADJ
inlawrev-3343	1272	106	work	work	NOUN
inlawrev-3343	1272	107	force	force	NOUN
inlawrev-3343	1272	108	into	into	ADP
inlawrev-3343	1272	109	a	a	DET
inlawrev-3343	1272	110	contingent	contingent	ADJ
inlawrev-3343	1272	111	one	one	NUM
inlawrev-3343	1272	112	for	for	ADP
inlawrev-3343	1272	113	the	the	DET
inlawrev-3343	1272	114	specific	specific	ADJ
inlawrev-3343	1272	115	purpose	purpose	NOUN
inlawrev-3343	1272	116	of	of	ADP
inlawrev-3343	1272	117	interfering	interfere	VERB
inlawrev-3343	1272	118	with	with	ADP
inlawrev-3343	1272	119	the	the	DET
inlawrev-3343	1272	120	employees	employee	NOUN
inlawrev-3343	1272	121	'	'	PART
inlawrev-3343	1272	122	workplace	workplace	NOUN
inlawrev-3343	1272	123	benefits	benefit	NOUN
inlawrev-3343	1272	124	,	,	PUNCT
inlawrev-3343	1272	125	as	as	ADP
inlawrev-3343	1272	126	in	in	ADP
inlawrev-3343	1272	127	inter	inter	ADJ
inlawrev-3343	1272	128	-	-	ADJ
inlawrev-3343	1272	129	modal?^^	modal?^^	NOUN
inlawrev-3343	1272	130	employers	employer	NOUN
inlawrev-3343	1272	131	,	,	PUNCT
inlawrev-3343	1272	132	of	of	ADP
inlawrev-3343	1272	133	course	course	NOUN
inlawrev-3343	1272	134	,	,	PUNCT
inlawrev-3343	1272	135	are	be	AUX
inlawrev-3343	1272	136	subject	subject	ADJ
inlawrev-3343	1272	137	to	to	ADP
inlawrev-3343	1272	138	labor	labor	NOUN
inlawrev-3343	1272	139	market	market	NOUN
inlawrev-3343	1272	140	constraints	constraint	NOUN
inlawrev-3343	1272	141	in	in	ADP
inlawrev-3343	1272	142	their	their	PRON
inlawrev-3343	1272	143	efforts	effort	NOUN
inlawrev-3343	1272	144	to	to	PART
inlawrev-3343	1272	145	create	create	VERB
inlawrev-3343	1272	146	exclusively	exclusively	ADV
inlawrev-3343	1272	147	contingent	contingent	ADJ
inlawrev-3343	1272	148	or	or	CCONJ
inlawrev-3343	1272	149	two	two	NUM
inlawrev-3343	1272	150	-	-	PUNCT
inlawrev-3343	1272	151	tier	tier	NOUN
inlawrev-3343	1272	152	employment	employment	NOUN
inlawrev-3343	1272	153	structures	structure	NOUN
inlawrev-3343	1272	154	.	.	PUNCT
inlawrev-3343	1273	1	particularly	particularly	ADV
inlawrev-3343	1273	2	in	in	ADP
inlawrev-3343	1273	3	a	a	DET
inlawrev-3343	1273	4	vibrant	vibrant	ADJ
inlawrev-3343	1273	5	economy	economy	NOUN
inlawrev-3343	1273	6	with	with	ADP
inlawrev-3343	1273	7	labor	labor	NOUN
inlawrev-3343	1273	8	market	market	NOUN
inlawrev-3343	1273	9	shortages	shortage	NOUN
inlawrev-3343	1273	10	,	,	PUNCT
inlawrev-3343	1273	11	it	it	PRON
inlawrev-3343	1273	12	may	may	AUX
inlawrev-3343	1273	13	prove	prove	VERB
inlawrev-3343	1273	14	necessary	necessary	ADJ
inlawrev-3343	1273	15	to	to	PART
inlawrev-3343	1273	16	provide	provide	VERB
inlawrev-3343	1273	17	benefits	benefit	NOUN
inlawrev-3343	1273	18	to	to	ADP
inlawrev-3343	1273	19	all	all	DET
inlawrev-3343	1273	20	employees	employee	NOUN
inlawrev-3343	1273	21	in	in	ADP
inlawrev-3343	1273	22	order	order	NOUN
inlawrev-3343	1273	23	to	to	PART
inlawrev-3343	1273	24	attract	attract	VERB
inlawrev-3343	1273	25	needed	needed	ADJ
inlawrev-3343	1273	26	workers	worker	NOUN
inlawrev-3343	1273	27	.	.	PUNCT
inlawrev-3343	1274	1	this	this	PRON
inlawrev-3343	1274	2	can	can	AUX
inlawrev-3343	1274	3	be	be	AUX
inlawrev-3343	1274	4	accomplished	accomplish	VERB
inlawrev-3343	1274	5	either	either	CCONJ
inlawrev-3343	1274	6	by	by	ADP
inlawrev-3343	1274	7	directly	directly	ADV
inlawrev-3343	1274	8	offering	offer	VERB
inlawrev-3343	1274	9	benefits	benefit	NOUN
inlawrev-3343	1274	10	to	to	PART
inlawrev-3343	1274	11	contingent	contingent	VERB
inlawrev-3343	1274	12	employees	employee	NOUN
inlawrev-3343	1274	13	,	,	PUNCT
inlawrev-3343	1274	14	or	or	CCONJ
inlawrev-3343	1274	15	paying	pay	VERB
inlawrev-3343	1274	16	the	the	DET
inlawrev-3343	1274	17	extra	extra	ADJ
inlawrev-3343	1274	18	cost	cost	NOUN
inlawrev-3343	1274	19	of	of	ADP
inlawrev-3343	1274	20	securing	secure	VERB
inlawrev-3343	1274	21	workers	worker	NOUN
inlawrev-3343	1274	22	through	through	ADP
inlawrev-3343	1274	23	staffing	staffing	NOUN
inlawrev-3343	1274	24	agencies	agency	NOUN
inlawrev-3343	1274	25	which	which	PRON
inlawrev-3343	1274	26	provide	provide	VERB
inlawrev-3343	1274	27	these	these	DET
inlawrev-3343	1274	28	benefits	benefit	NOUN
inlawrev-3343	1274	29	.	.	PUNCT
inlawrev-3343	1275	1	nevertheless	nevertheless	ADV
inlawrev-3343	1275	2	,	,	PUNCT
inlawrev-3343	1275	3	this	this	PRON
inlawrev-3343	1275	4	does	do	AUX
inlawrev-3343	1275	5	not	not	PART
inlawrev-3343	1275	6	occur	occur	VERB
inlawrev-3343	1275	7	in	in	ADP
inlawrev-3343	1275	8	all	all	DET
inlawrev-3343	1275	9	situations,^^^	situations,^^^	PROPN
inlawrev-3343	1275	10	and	and	CCONJ
inlawrev-3343	1275	11	258	258	NUM
inlawrev-3343	1275	12	.	.	PUNCT
inlawrev-3343	1276	1	part	part	NOUN
inlawrev-3343	1276	2	of	of	ADP
inlawrev-3343	1276	3	the	the	DET
inlawrev-3343	1276	4	reason	reason	NOUN
inlawrev-3343	1276	5	is	be	AUX
inlawrev-3343	1276	6	the	the	DET
inlawrev-3343	1276	7	generally	generally	ADV
inlawrev-3343	1276	8	lower	low	ADJ
inlawrev-3343	1276	9	wage	wage	NOUN
inlawrev-3343	1276	10	contingent	contingent	NOUN
inlawrev-3343	1276	11	employees	employee	NOUN
inlawrev-3343	1276	12	receive	receive	VERB
inlawrev-3343	1276	13	.	.	PUNCT
inlawrev-3343	1277	1	see	see	VERB
inlawrev-3343	1277	2	belous	belous	ADJ
inlawrev-3343	1277	3	,	,	PUNCT
inlawrev-3343	1277	4	supra	supra	PROPN
inlawrev-3343	1277	5	note	note	NOUN
inlawrev-3343	1277	6	35	35	NUM
inlawrev-3343	1277	7	,	,	PUNCT
inlawrev-3343	1277	8	at	at	ADP
inlawrev-3343	1277	9	873	873	NUM
inlawrev-3343	1277	10	-	-	SYM
inlawrev-3343	1277	11	75	75	NUM
inlawrev-3343	1277	12	;	;	PUNCT
inlawrev-3343	1277	13	jonathan	jonathan	PROPN
inlawrev-3343	1277	14	p.	p.	PROPN
inlawrev-3343	1277	15	hiatt	hiatt	PROPN
inlawrev-3343	1277	16	&	&	CCONJ
inlawrev-3343	1277	17	lynn	lynn	PROPN
inlawrev-3343	1277	18	rhinehart	rhinehart	PROPN
inlawrev-3343	1277	19	,	,	PUNCT
inlawrev-3343	1277	20	the	the	DET
inlawrev-3343	1277	21	growing	grow	VERB
inlawrev-3343	1277	22	contingent	contingent	ADJ
inlawrev-3343	1277	23	workforce	workforce	NOUN
inlawrev-3343	1277	24	:	:	PUNCT
inlawrev-3343	1277	25	a	a	DET
inlawrev-3343	1277	26	challenge	challenge	NOUN
inlawrev-3343	1277	27	for	for	ADP
inlawrev-3343	1277	28	the	the	DET
inlawrev-3343	1277	29	future	future	NOUN
inlawrev-3343	1277	30	,	,	PUNCT
inlawrev-3343	1277	31	1993	1993	NUM
inlawrev-3343	1277	32	daily	daily	ADJ
inlawrev-3343	1277	33	lab	lab	NOUN
inlawrev-3343	1277	34	.	.	PUNCT
inlawrev-3343	1278	1	rep	rep	PROPN
inlawrev-3343	1278	2	.	.	PROPN
inlawrev-3343	1278	3	(	(	PUNCT
inlawrev-3343	1278	4	bna	bna	PROPN
inlawrev-3343	1278	5	)	)	PUNCT
inlawrev-3343	1278	6	no	no	NOUN
inlawrev-3343	1278	7	.	.	NOUN
inlawrev-3343	1278	8	154	154	NUM
inlawrev-3343	1278	9	,	,	PUNCT
inlawrev-3343	1278	10	at	at	ADP
inlawrev-3343	1278	11	d23	d23	PROPN
inlawrev-3343	1278	12	(	(	PUNCT
inlawrev-3343	1278	13	aug	aug	PROPN
inlawrev-3343	1278	14	.	.	PROPN
inlawrev-3343	1278	15	12	12	NUM
inlawrev-3343	1278	16	,	,	PUNCT
inlawrev-3343	1278	17	1993	1993	NUM
inlawrev-3343	1278	18	)	)	PUNCT
inlawrev-3343	1278	19	.	.	PUNCT
inlawrev-3343	1279	1	also	also	ADV
inlawrev-3343	1279	2	important	important	ADJ
inlawrev-3343	1279	3	is	be	AUX
inlawrev-3343	1279	4	the	the	DET
inlawrev-3343	1279	5	fact	fact	NOUN
inlawrev-3343	1279	6	that	that	SCONJ
inlawrev-3343	1279	7	contingent	contingent	ADJ
inlawrev-3343	1279	8	workers	worker	NOUN
inlawrev-3343	1279	9	are	be	AUX
inlawrev-3343	1279	10	less	less	ADV
inlawrev-3343	1279	11	likely	likely	ADJ
inlawrev-3343	1279	12	to	to	PART
inlawrev-3343	1279	13	receive	receive	VERB
inlawrev-3343	1279	14	workplace	workplace	NOUN
inlawrev-3343	1279	15	benefits	benefit	NOUN
inlawrev-3343	1279	16	.	.	PUNCT
inlawrev-3343	1280	1	see	see	VERB
inlawrev-3343	1280	2	supra	supra	PROPN
inlawrev-3343	1280	3	note	note	PROPN
inlawrev-3343	1280	4	10	10	NUM
inlawrev-3343	1280	5	.	.	PUNCT
inlawrev-3343	1281	1	additionally	additionally	ADV
inlawrev-3343	1281	2	,	,	PUNCT
inlawrev-3343	1281	3	the	the	DET
inlawrev-3343	1281	4	use	use	NOUN
inlawrev-3343	1281	5	of	of	ADP
inlawrev-3343	1281	6	a	a	DET
inlawrev-3343	1281	7	contingent	contingent	NOUN
inlawrev-3343	1281	8	work	work	NOUN
inlawrev-3343	1281	9	force	force	NOUN
inlawrev-3343	1281	10	may	may	AUX
inlawrev-3343	1281	11	allow	allow	VERB
inlawrev-3343	1281	12	the	the	DET
inlawrev-3343	1281	13	employer	employer	NOUN
inlawrev-3343	1281	14	to	to	PART
inlawrev-3343	1281	15	shift	shift	VERB
inlawrev-3343	1281	16	training	training	NOUN
inlawrev-3343	1281	17	expenses	expense	NOUN
inlawrev-3343	1281	18	to	to	ADP
inlawrev-3343	1281	19	the	the	DET
inlawrev-3343	1281	20	employee	employee	NOUN
inlawrev-3343	1281	21	or	or	CCONJ
inlawrev-3343	1281	22	to	to	ADP
inlawrev-3343	1281	23	the	the	DET
inlawrev-3343	1281	24	firm	firm	NOUN
inlawrev-3343	1281	25	providing	provide	VERB
inlawrev-3343	1281	26	the	the	DET
inlawrev-3343	1281	27	leased	lease	VERB
inlawrev-3343	1281	28	or	or	CCONJ
inlawrev-3343	1281	29	temporary	temporary	ADJ
inlawrev-3343	1281	30	help	help	NOUN
inlawrev-3343	1281	31	.	.	PUNCT
inlawrev-3343	1282	1	see	see	VERB
inlawrev-3343	1282	2	growth	growth	NOUN
inlawrev-3343	1282	3	ofcontingent	ofcontingent	NOUN
inlawrev-3343	1282	4	workforce	workforce	NOUN
inlawrev-3343	1282	5	posing	pose	VERB
inlawrev-3343	1282	6	policy	policy	NOUN
inlawrev-3343	1282	7	questions	question	NOUN
inlawrev-3343	1282	8	;	;	PUNCT
inlawrev-3343	1282	9	benefit	benefit	NOUN
inlawrev-3343	1282	10	equities	equity	NOUN
inlawrev-3343	1282	11	debated	debate	VERB
inlawrev-3343	1282	12	,	,	PUNCT
inlawrev-3343	1282	13	1988	1988	NUM
inlawrev-3343	1282	14	daily	daily	ADJ
inlawrev-3343	1282	15	lab	lab	NOUN
inlawrev-3343	1282	16	.	.	PUNCT
inlawrev-3343	1283	1	rep	rep	PROPN
inlawrev-3343	1283	2	.	.	PROPN
inlawrev-3343	1283	3	(	(	PUNCT
inlawrev-3343	1283	4	bna	bna	PROPN
inlawrev-3343	1283	5	)	)	PUNCT
inlawrev-3343	1283	6	no	no	NOUN
inlawrev-3343	1283	7	.	.	NOUN
inlawrev-3343	1283	8	98	98	NUM
inlawrev-3343	1283	9	,	,	PUNCT
inlawrev-3343	1283	10	at	at	ADP
inlawrev-3343	1283	11	al	al	PROPN
inlawrev-3343	1283	12	1	1	NUM
inlawrev-3343	1283	13	(	(	PUNCT
inlawrev-3343	1283	14	may	may	PROPN
inlawrev-3343	1283	15	20	20	NUM
inlawrev-3343	1283	16	,	,	PUNCT
inlawrev-3343	1283	17	1988	1988	NUM
inlawrev-3343	1283	18	)	)	PUNCT
inlawrev-3343	1283	19	.	.	PUNCT
inlawrev-3343	1284	1	259	259	X
inlawrev-3343	1284	2	.	.	X
inlawrev-3343	1284	3	see	see	VERB
inlawrev-3343	1284	4	supra	supra	PROPN
inlawrev-3343	1284	5	noiq\0	noiq\0	PROPN
inlawrev-3343	1284	6	.	.	PROPN
inlawrev-3343	1284	7	260	260	NUM
inlawrev-3343	1284	8	.	.	PUNCT
inlawrev-3343	1285	1	microsoft	microsoft	PROPN
inlawrev-3343	1285	2	corp	corp	PROPN
inlawrev-3343	1285	3	.	.	PROPN
inlawrev-3343	1286	1	i	i	PRON
inlawrev-3343	1286	2	,	,	PUNCT
inlawrev-3343	1286	3	97	97	NUM
inlawrev-3343	1286	4	f.3d	f.3d	NUM
inlawrev-3343	1286	5	1	1	NUM
inlawrev-3343	1286	6	187	187	NUM
inlawrev-3343	1286	7	(	(	PUNCT
inlawrev-3343	1286	8	9th	9th	ADJ
inlawrev-3343	1286	9	cir	cir	NOUN
inlawrev-3343	1286	10	.	.	PUNCT
inlawrev-3343	1286	11	1996	1996	NUM
inlawrev-3343	1286	12	)	)	PUNCT
inlawrev-3343	1286	13	,	,	PUNCT
inlawrev-3343	1286	14	affd	affd	VERB
inlawrev-3343	1286	15	on	on	ADP
inlawrev-3343	1286	16	reh	reh	NOUN
inlawrev-3343	1286	17	'	'	PUNCT
inlawrev-3343	1286	18	g	g	PROPN
inlawrev-3343	1286	19	,	,	PUNCT
inlawrev-3343	1286	20	microsoft	microsoft	PROPN
inlawrev-3343	1286	21	corp	corp	PROPN
inlawrev-3343	1286	22	.	.	PROPN
inlawrev-3343	1286	23	ii	ii	PROPN
inlawrev-3343	1286	24	,	,	PUNCT
inlawrev-3343	1286	25	120	120	NUM
inlawrev-3343	1286	26	f.sd	f.sd	PROPN
inlawrev-3343	1286	27	1006	1006	NUM
inlawrev-3343	1286	28	(	(	PUNCT
inlawrev-3343	1286	29	9th	9th	ADJ
inlawrev-3343	1286	30	cir	cir	NOUN
inlawrev-3343	1286	31	.	.	PUNCT
inlawrev-3343	1286	32	1997	1997	NUM
inlawrev-3343	1286	33	)	)	PUNCT
inlawrev-3343	1286	34	(	(	PUNCT
inlawrev-3343	1286	35	en	en	X
inlawrev-3343	1286	36	banc	banc	PROPN
inlawrev-3343	1286	37	)	)	PUNCT
inlawrev-3343	1286	38	,	,	PUNCT
inlawrev-3343	1286	39	cert	cert	NOUN
inlawrev-3343	1286	40	,	,	PUNCT
inlawrev-3343	1286	41	denied	deny	VERB
inlawrev-3343	1286	42	,	,	PUNCT
inlawrev-3343	1286	43	1	1	NUM
inlawrev-3343	1286	44	18	18	NUM
inlawrev-3343	1286	45	s.	s.	PROPN
inlawrev-3343	1286	46	ct	ct	PROPN
inlawrev-3343	1286	47	.	.	PROPN
inlawrev-3343	1287	1	899	899	NUM
inlawrev-3343	1287	2	(	(	PUNCT
inlawrev-3343	1287	3	1998	1998	NUM
inlawrev-3343	1287	4	)	)	PUNCT
inlawrev-3343	1287	5	.	.	PUNCT
inlawrev-3343	1288	1	it	it	PRON
inlawrev-3343	1288	2	remains	remain	VERB
inlawrev-3343	1288	3	to	to	PART
inlawrev-3343	1288	4	be	be	AUX
inlawrev-3343	1288	5	seen	see	VERB
inlawrev-3343	1288	6	whether	whether	SCONJ
inlawrev-3343	1288	7	the	the	DET
inlawrev-3343	1288	8	time	time	NOUN
inlawrev-3343	1288	9	warner	warner	PROPN
inlawrev-3343	1288	10	benefit	benefit	NOUN
inlawrev-3343	1288	11	plan	plan	NOUN
inlawrev-3343	1288	12	and	and	CCONJ
inlawrev-3343	1288	13	employee	employee	NOUN
inlawrev-3343	1288	14	classification	classification	NOUN
inlawrev-3343	1288	15	structure	structure	NOUN
inlawrev-3343	1288	16	recently	recently	ADV
inlawrev-3343	1288	17	challenged	challenge	VERB
inlawrev-3343	1288	18	by	by	ADP
inlawrev-3343	1288	19	the	the	DET
inlawrev-3343	1288	20	u.s	u.s	PROPN
inlawrev-3343	1288	21	.	.	PROPN
inlawrev-3343	1288	22	department	department	PROPN
inlawrev-3343	1288	23	of	of	ADP
inlawrev-3343	1288	24	labor	labor	NOUN
inlawrev-3343	1288	25	contains	contain	VERB
inlawrev-3343	1288	26	the	the	DET
inlawrev-3343	1288	27	same	same	ADJ
inlawrev-3343	1288	28	flaw	flaw	NOUN
inlawrev-3343	1288	29	as	as	ADP
inlawrev-3343	1288	30	the	the	DET
inlawrev-3343	1288	31	microsoft	microsoft	PROPN
inlawrev-3343	1288	32	system	system	NOUN
inlawrev-3343	1288	33	.	.	PUNCT
inlawrev-3343	1289	1	see	see	VERB
inlawrev-3343	1289	2	schlesinger	schlesinger	PROPN
inlawrev-3343	1289	3	&	&	CCONJ
inlawrev-3343	1289	4	shapiro	shapiro	PROPN
inlawrev-3343	1289	5	,	,	PUNCT
inlawrev-3343	1289	6	supra	supra	PROPN
inlawrev-3343	1289	7	note	note	PROPN
inlawrev-3343	1289	8	15	15	NUM
inlawrev-3343	1289	9	.	.	NOUN
inlawrev-3343	1289	10	26	26	NUM
inlawrev-3343	1289	11	1	1	NUM
inlawrev-3343	1289	12	.	.	PUNCT
inlawrev-3343	1290	1	inter	inter	ADJ
inlawrev-3343	1290	2	-	-	ADJ
inlawrev-3343	1290	3	modal	modal	ADJ
inlawrev-3343	1290	4	rail	rail	NOUN
inlawrev-3343	1290	5	employees	employee	NOUN
inlawrev-3343	1290	6	ass'n	ass'n	PROPN
inlawrev-3343	1290	7	v.	v.	PROPN
inlawrev-3343	1290	8	atchison	atchison	PROPN
inlawrev-3343	1290	9	,	,	PUNCT
inlawrev-3343	1290	10	topeka	topeka	PROPN
inlawrev-3343	1290	11	&	&	CCONJ
inlawrev-3343	1290	12	santa	santa	PROPN
inlawrev-3343	1290	13	fe	fe	PROPN
inlawrev-3343	1291	1	ry	ry	PROPN
inlawrev-3343	1291	2	.	.	PUNCT
inlawrev-3343	1291	3	,	,	PUNCT
inlawrev-3343	1291	4	1	1	NUM
inlawrev-3343	1291	5	1	1	NUM
inlawrev-3343	1291	6	7	7	NUM
inlawrev-3343	1291	7	s.	s.	PROPN
inlawrev-3343	1291	8	ct	ct	PROPN
inlawrev-3343	1291	9	.	.	PROPN
inlawrev-3343	1291	10	1513	1513	NUM
inlawrev-3343	1291	11	(	(	PUNCT
inlawrev-3343	1291	12	1997	1997	NUM
inlawrev-3343	1291	13	)	)	PUNCT
inlawrev-3343	1291	14	.	.	PUNCT
inlawrev-3343	1292	1	nothing	nothing	PRON
inlawrev-3343	1292	2	in	in	ADP
inlawrev-3343	1292	3	inter	inter	ADJ
inlawrev-3343	1292	4	-	-	ADJ
inlawrev-3343	1292	5	modal	modal	ADJ
inlawrev-3343	1292	6	,	,	PUNCT
inlawrev-3343	1292	7	or	or	CCONJ
inlawrev-3343	1292	8	in	in	ADP
inlawrev-3343	1292	9	other	other	ADJ
inlawrev-3343	1292	10	cases	case	NOUN
inlawrev-3343	1292	11	decided	decide	VERB
inlawrev-3343	1292	12	pursuant	pursuant	ADJ
inlawrev-3343	1292	13	to	to	ADP
inlawrev-3343	1292	14	section	section	NOUN
inlawrev-3343	1292	15	510	510	NUM
inlawrev-3343	1292	16	of	of	ADP
inlawrev-3343	1292	17	erisa	erisa	NOUN
inlawrev-3343	1292	18	,	,	PUNCT
inlawrev-3343	1292	19	necessarily	necessarily	ADV
inlawrev-3343	1292	20	suggests	suggest	VERB
inlawrev-3343	1292	21	that	that	SCONJ
inlawrev-3343	1292	22	there	there	PRON
inlawrev-3343	1292	23	are	be	VERB
inlawrev-3343	1292	24	any	any	DET
inlawrev-3343	1292	25	restraints	restraint	NOUN
inlawrev-3343	1292	26	on	on	ADP
inlawrev-3343	1292	27	the	the	DET
inlawrev-3343	1292	28	creation	creation	NOUN
inlawrev-3343	1292	29	of	of	ADP
inlawrev-3343	1292	30	new	new	ADJ
inlawrev-3343	1292	31	contingent	contingent	ADJ
inlawrev-3343	1292	32	employment	employment	NOUN
inlawrev-3343	1292	33	relationships	relationship	NOUN
inlawrev-3343	1292	34	in	in	ADP
inlawrev-3343	1292	35	which	which	PRON
inlawrev-3343	1292	36	benefits	benefit	NOUN
inlawrev-3343	1292	37	are	be	AUX
inlawrev-3343	1292	38	not	not	PART
inlawrev-3343	1292	39	provided	provide	VERB
inlawrev-3343	1292	40	,	,	PUNCT
inlawrev-3343	1292	41	as	as	SCONJ
inlawrev-3343	1292	42	opposed	oppose	VERB
inlawrev-3343	1292	43	to	to	ADP
inlawrev-3343	1292	44	situations	situation	NOUN
inlawrev-3343	1292	45	,	,	PUNCT
inlawrev-3343	1292	46	in	in	ADP
inlawrev-3343	1292	47	which	which	PRON
inlawrev-3343	1292	48	existing	exist	VERB
inlawrev-3343	1292	49	employees	employee	NOUN
inlawrev-3343	1292	50	with	with	ADP
inlawrev-3343	1292	51	benefits	benefit	NOUN
inlawrev-3343	1292	52	are	be	AUX
inlawrev-3343	1292	53	converted	convert	VERB
inlawrev-3343	1292	54	to	to	ADP
inlawrev-3343	1292	55	contingent	contingent	ADJ
inlawrev-3343	1292	56	employees	employee	NOUN
inlawrev-3343	1292	57	without	without	ADP
inlawrev-3343	1292	58	benefits	benefit	NOUN
inlawrev-3343	1292	59	.	.	PUNCT
inlawrev-3343	1293	1	nevertheless	nevertheless	ADV
inlawrev-3343	1293	2	,	,	PUNCT
inlawrev-3343	1293	3	arguably	arguably	ADV
inlawrev-3343	1293	4	the	the	DET
inlawrev-3343	1293	5	purposeful	purposeful	ADJ
inlawrev-3343	1293	6	creation	creation	NOUN
inlawrev-3343	1293	7	of	of	ADP
inlawrev-3343	1293	8	positions	position	NOUN
inlawrev-3343	1293	9	designed	design	VERB
inlawrev-3343	1293	10	to	to	PART
inlawrev-3343	1293	11	avoid	avoid	VERB
inlawrev-3343	1293	12	benefit	benefit	NOUN
inlawrev-3343	1293	13	eligibility	eligibility	NOUN
inlawrev-3343	1293	14	may	may	AUX
inlawrev-3343	1293	15	constitute	constitute	VERB
inlawrev-3343	1293	16	a	a	DET
inlawrev-3343	1293	17	section	section	NOUN
inlawrev-3343	1293	18	510	510	NUM
inlawrev-3343	1293	19	violation	violation	NOUN
inlawrev-3343	1293	20	.	.	PUNCT
inlawrev-3343	1294	1	see	see	VERB
inlawrev-3343	1294	2	gwen	gwen	PROPN
inlawrev-3343	1294	3	thayer	thayer	PROPN
inlawrev-3343	1294	4	handelman	handelman	NOUN
inlawrev-3343	1294	5	,	,	PUNCT
inlawrev-3343	1294	6	on	on	ADP
inlawrev-3343	1294	7	our	our	PRON
inlawrev-3343	1294	8	own	own	ADJ
inlawrev-3343	1294	9	:	:	PUNCT
inlawrev-3343	1294	10	strategies	strategy	NOUN
inlawrev-3343	1294	11	for	for	ADP
inlawrev-3343	1294	12	securing	secure	VERB
inlawrev-3343	1294	13	health	health	NOUN
inlawrev-3343	1294	14	and	and	CCONJ
inlawrev-3343	1294	15	retirement	retirement	NOUN
inlawrev-3343	1294	16	benefits	benefit	NOUN
inlawrev-3343	1294	17	in	in	ADP
inlawrev-3343	1294	18	contingent	contingent	ADJ
inlawrev-3343	1294	19	employment	employment	NOUN
inlawrev-3343	1294	20	,	,	PUNCT
inlawrev-3343	1294	21	52	52	NUM
inlawrev-3343	1294	22	wash	wash	NOUN
inlawrev-3343	1294	23	&	&	CCONJ
inlawrev-3343	1294	24	lee	lee	PROPN
inlawrev-3343	1294	25	l.	l.	PROPN
inlawrev-3343	1294	26	rev	rev	PROPN
inlawrev-3343	1294	27	.	.	PROPN
inlawrev-3343	1294	28	815	815	NUM
inlawrev-3343	1294	29	,	,	PUNCT
inlawrev-3343	1294	30	833	833	NUM
inlawrev-3343	1294	31	-	-	SYM
inlawrev-3343	1294	32	34	34	NUM
inlawrev-3343	1294	33	(	(	PUNCT
inlawrev-3343	1294	34	1995	1995	NUM
inlawrev-3343	1294	35	)	)	PUNCT
inlawrev-3343	1294	36	.	.	PUNCT
inlawrev-3343	1295	1	262	262	NUM
inlawrev-3343	1295	2	.	.	PUNCT
inlawrev-3343	1295	3	agencies	agency	NOUN
inlawrev-3343	1295	4	that	that	PRON
inlawrev-3343	1295	5	lease	lease	VERB
inlawrev-3343	1295	6	contingent	contingent	ADJ
inlawrev-3343	1295	7	workers	worker	NOUN
inlawrev-3343	1295	8	to	to	ADP
inlawrev-3343	1295	9	other	other	ADJ
inlawrev-3343	1295	10	companies	company	NOUN
inlawrev-3343	1295	11	do	do	AUX
inlawrev-3343	1295	12	sometimes	sometimes	ADV
inlawrev-3343	1295	13	provide	provide	VERB
inlawrev-3343	1295	14	their	their	PRON
inlawrev-3343	1295	15	workforce	workforce	NOUN
inlawrev-3343	1295	16	with	with	ADP
inlawrev-3343	1295	17	certain	certain	ADJ
inlawrev-3343	1295	18	employee	employee	NOUN
inlawrev-3343	1295	19	benefits	benefit	NOUN
inlawrev-3343	1295	20	(	(	PUNCT
inlawrev-3343	1295	21	especially	especially	ADV
inlawrev-3343	1295	22	group	group	NOUN
inlawrev-3343	1295	23	life	life	NOUN
inlawrev-3343	1295	24	and	and	CCONJ
inlawrev-3343	1295	25	health	health	NOUN
inlawrev-3343	1295	26	insurance	insurance	NOUN
inlawrev-3343	1295	27	)	)	PUNCT
inlawrev-3343	1295	28	,	,	PUNCT
inlawrev-3343	1295	29	but	but	CCONJ
inlawrev-3343	1295	30	this	this	DET
inlawrev-3343	1295	31	practice	practice	NOUN
inlawrev-3343	1295	32	is	be	AUX
inlawrev-3343	1295	33	most	most	ADV
inlawrev-3343	1295	34	commonly	commonly	ADV
inlawrev-3343	1295	35	found	find	VERB
inlawrev-3343	1295	36	in	in	ADP
inlawrev-3343	1295	37	the	the	DET
inlawrev-3343	1295	38	case	case	NOUN
inlawrev-3343	1295	39	of	of	ADP
inlawrev-3343	1295	40	executive	executive	NOUN
inlawrev-3343	1295	41	,	,	PUNCT
inlawrev-3343	1295	42	professional	professional	ADJ
inlawrev-3343	1295	43	,	,	PUNCT
inlawrev-3343	1295	44	and	and	CCONJ
inlawrev-3343	1295	45	other	other	ADJ
inlawrev-3343	1295	46	highly	highly	ADV
inlawrev-3343	1295	47	skilled	skilled	ADJ
inlawrev-3343	1295	48	workers	worker	NOUN
inlawrev-3343	1295	49	,	,	PUNCT
inlawrev-3343	1295	50	and	and	CCONJ
inlawrev-3343	1295	51	the	the	DET
inlawrev-3343	1295	52	workers	worker	NOUN
inlawrev-3343	1295	53	often	often	ADV
inlawrev-3343	1295	54	pay	pay	VERB
inlawrev-3343	1295	55	a	a	DET
inlawrev-3343	1295	56	substantial	substantial	ADJ
inlawrev-3343	1295	57	portion	portion	NOUN
inlawrev-3343	1295	58	of	of	ADP
inlawrev-3343	1295	59	the	the	DET
inlawrev-3343	1295	60	cost	cost	NOUN
inlawrev-3343	1295	61	of	of	ADP
inlawrev-3343	1295	62	the	the	DET
inlawrev-3343	1295	63	coverage	coverage	NOUN
inlawrev-3343	1295	64	.	.	PUNCT
inlawrev-3343	1296	1	344	344	NUM
inlawrev-3343	1296	2	indiana	indiana	PROPN
inlawrev-3343	1296	3	law	law	PROPN
inlawrev-3343	1296	4	review	review	NOUN
inlawrev-3343	1296	5	[	[	X
inlawrev-3343	1296	6	vol	vol	NOUN
inlawrev-3343	1296	7	.	.	PUNCT
inlawrev-3343	1296	8	32:301	32:301	NUM
inlawrev-3343	1297	1	the	the	DET
inlawrev-3343	1297	2	issue	issue	NOUN
inlawrev-3343	1297	3	of	of	ADP
inlawrev-3343	1297	4	contingent	contingent	ADJ
inlawrev-3343	1297	5	employee	employee	NOUN
inlawrev-3343	1297	6	exclusion	exclusion	NOUN
inlawrev-3343	1297	7	from	from	ADP
inlawrev-3343	1297	8	benefit	benefit	NOUN
inlawrev-3343	1297	9	program	program	NOUN
inlawrev-3343	1297	10	eligibility	eligibility	NOUN
inlawrev-3343	1297	11	remains	remain	VERB
inlawrev-3343	1297	12	a	a	DET
inlawrev-3343	1297	13	significant	significant	ADJ
inlawrev-3343	1297	14	public	public	ADJ
inlawrev-3343	1297	15	policy	policy	NOUN
inlawrev-3343	1297	16	question	question	NOUN
inlawrev-3343	1297	17	.	.	PUNCT
inlawrev-3343	1298	1	one	one	NUM
inlawrev-3343	1298	2	possible	possible	ADJ
inlawrev-3343	1298	3	solution	solution	NOUN
inlawrev-3343	1298	4	to	to	ADP
inlawrev-3343	1298	5	this	this	DET
inlawrev-3343	1298	6	problem	problem	NOUN
inlawrev-3343	1298	7	entails	entail	VERB
inlawrev-3343	1298	8	imposing	impose	VERB
inlawrev-3343	1298	9	a	a	DET
inlawrev-3343	1298	10	general	general	ADJ
inlawrev-3343	1298	11	legal	legal	ADJ
inlawrev-3343	1298	12	obligation	obligation	NOUN
inlawrev-3343	1298	13	on	on	ADP
inlawrev-3343	1298	14	employers	employer	NOUN
inlawrev-3343	1298	15	to	to	PART
inlawrev-3343	1298	16	provide	provide	VERB
inlawrev-3343	1298	17	specific	specific	ADJ
inlawrev-3343	1298	18	benefits	benefit	NOUN
inlawrev-3343	1298	19	to	to	ADP
inlawrev-3343	1298	20	all	all	DET
inlawrev-3343	1298	21	workers	worker	NOUN
inlawrev-3343	1298	22	,	,	PUNCT
inlawrev-3343	1298	23	including	include	VERB
inlawrev-3343	1298	24	contingent	contingent	ADJ
inlawrev-3343	1298	25	employees	employee	NOUN
inlawrev-3343	1298	26	.	.	PUNCT
inlawrev-3343	1299	1	however	however	ADV
inlawrev-3343	1299	2	,	,	PUNCT
inlawrev-3343	1299	3	there	there	PRON
inlawrev-3343	1299	4	is	be	VERB
inlawrev-3343	1299	5	no	no	DET
inlawrev-3343	1299	6	realistic	realistic	ADJ
inlawrev-3343	1299	7	prospect	prospect	NOUN
inlawrev-3343	1299	8	that	that	SCONJ
inlawrev-3343	1299	9	any	any	DET
inlawrev-3343	1299	10	such	such	ADJ
inlawrev-3343	1299	11	legislation	legislation	NOUN
inlawrev-3343	1299	12	will	will	AUX
inlawrev-3343	1299	13	be	be	AUX
inlawrev-3343	1299	14	enacted	enact	VERB
inlawrev-3343	1299	15	in	in	ADP
inlawrev-3343	1299	16	the	the	DET
inlawrev-3343	1299	17	foreseeable	foreseeable	ADJ
inlawrev-3343	1299	18	future	future	NOUN
inlawrev-3343	1299	19	,	,	PUNCT
inlawrev-3343	1299	20	even	even	ADV
inlawrev-3343	1299	21	though	though	SCONJ
inlawrev-3343	1299	22	this	this	PRON
inlawrev-3343	1299	23	would	would	AUX
inlawrev-3343	1299	24	ensure	ensure	VERB
inlawrev-3343	1299	25	worker	worker	NOUN
inlawrev-3343	1299	26	benefit	benefit	NOUN
inlawrev-3343	1299	27	coverage	coverage	NOUN
inlawrev-3343	1299	28	.	.	PUNCT
inlawrev-3343	1300	1	the	the	DET
inlawrev-3343	1300	2	controversy	controversy	NOUN
inlawrev-3343	1300	3	generated	generate	VERB
inlawrev-3343	1300	4	by	by	ADP
inlawrev-3343	1300	5	the	the	DET
inlawrev-3343	1300	6	health	health	NOUN
inlawrev-3343	1300	7	care	care	NOUN
inlawrev-3343	1300	8	proposals	proposal	NOUN
inlawrev-3343	1300	9	of	of	ADP
inlawrev-3343	1300	10	president	president	PROPN
inlawrev-3343	1300	11	clinton	clinton	PROPN
inlawrev-3343	1300	12	during	during	ADP
inlawrev-3343	1300	13	his	his	PRON
inlawrev-3343	1300	14	first	first	ADJ
inlawrev-3343	1300	15	administration	administration	NOUN
inlawrev-3343	1300	16	demonstrates	demonstrate	VERB
inlawrev-3343	1300	17	that	that	SCONJ
inlawrev-3343	1300	18	there	there	PRON
inlawrev-3343	1300	19	is	be	VERB
inlawrev-3343	1300	20	significant	significant	ADJ
inlawrev-3343	1300	21	resistance	resistance	NOUN
inlawrev-3343	1300	22	to	to	ADP
inlawrev-3343	1300	23	mandating	mandate	VERB
inlawrev-3343	1300	24	even	even	ADV
inlawrev-3343	1300	25	as	as	ADV
inlawrev-3343	1300	26	critical	critical	ADJ
inlawrev-3343	1300	27	a	a	DET
inlawrev-3343	1300	28	benefit	benefit	NOUN
inlawrev-3343	1300	29	as	as	ADP
inlawrev-3343	1300	30	health	health	NOUN
inlawrev-3343	1300	31	insurance,^^^	insurance,^^^	PROPN
inlawrev-3343	1301	1	but	but	CCONJ
inlawrev-3343	1301	2	this	this	PRON
inlawrev-3343	1301	3	is	be	AUX
inlawrev-3343	1301	4	merely	merely	ADV
inlawrev-3343	1301	5	an	an	DET
inlawrev-3343	1301	6	illustration	illustration	NOUN
inlawrev-3343	1301	7	of	of	ADP
inlawrev-3343	1301	8	the	the	DET
inlawrev-3343	1301	9	more	more	ADV
inlawrev-3343	1301	10	general	general	ADJ
inlawrev-3343	1301	11	reluctance	reluctance	NOUN
inlawrev-3343	1301	12	of	of	ADP
inlawrev-3343	1301	13	congress	congress	PROPN
inlawrev-3343	1301	14	to	to	PART
inlawrev-3343	1301	15	interfere	interfere	VERB
inlawrev-3343	1301	16	with	with	ADP
inlawrev-3343	1301	17	the	the	DET
inlawrev-3343	1301	18	virtually	virtually	ADV
inlawrev-3343	1301	19	complete	complete	ADJ
inlawrev-3343	1301	20	freedom	freedom	NOUN
inlawrev-3343	1301	21	of	of	ADP
inlawrev-3343	1301	22	choice	choice	NOUN
inlawrev-3343	1301	23	employers	employer	NOUN
inlawrev-3343	1301	24	now	now	ADV
inlawrev-3343	1301	25	have	have	AUX
inlawrev-3343	1301	26	in	in	ADP
inlawrev-3343	1301	27	deciding	decide	VERB
inlawrev-3343	1301	28	whether	whether	SCONJ
inlawrev-3343	1301	29	to	to	PART
inlawrev-3343	1301	30	make	make	VERB
inlawrev-3343	1301	31	any	any	DET
inlawrev-3343	1301	32	workplace	workplace	NOUN
inlawrev-3343	1301	33	benefits	benefit	VERB
inlawrev-3343	1301	34	available	available	ADJ
inlawrev-3343	1301	35	.	.	PUNCT
inlawrev-3343	1302	1	nor	nor	CCONJ
inlawrev-3343	1302	2	is	be	AUX
inlawrev-3343	1302	3	there	there	PRON
inlawrev-3343	1302	4	any	any	DET
inlawrev-3343	1302	5	sign	sign	NOUN
inlawrev-3343	1302	6	that	that	SCONJ
inlawrev-3343	1302	7	the	the	DET
inlawrev-3343	1302	8	states	state	NOUN
inlawrev-3343	1302	9	are	be	AUX
inlawrev-3343	1302	10	prepared	prepared	ADJ
inlawrev-3343	1302	11	to	to	PART
inlawrev-3343	1302	12	fill	fill	VERB
inlawrev-3343	1302	13	the	the	DET
inlawrev-3343	1302	14	gap	gap	NOUN
inlawrev-3343	1302	15	by	by	ADP
inlawrev-3343	1302	16	creating	create	VERB
inlawrev-3343	1302	17	new	new	ADJ
inlawrev-3343	1302	18	employer	employer	NOUN
inlawrev-3343	1302	19	obligations	obligation	NOUN
inlawrev-3343	1302	20	because	because	SCONJ
inlawrev-3343	1302	21	to	to	PART
inlawrev-3343	1302	22	do	do	AUX
inlawrev-3343	1302	23	so	so	ADV
inlawrev-3343	1302	24	would	would	AUX
inlawrev-3343	1302	25	create	create	VERB
inlawrev-3343	1302	26	a	a	DET
inlawrev-3343	1302	27	competitive	competitive	ADJ
inlawrev-3343	1302	28	disadvantage	disadvantage	NOUN
inlawrev-3343	1302	29	with	with	ADP
inlawrev-3343	1302	30	neighboring	neighboring	NOUN
inlawrev-3343	1302	31	states	state	NOUN
inlawrev-3343	1302	32	in	in	ADP
inlawrev-3343	1302	33	the	the	DET
inlawrev-3343	1302	34	effort	effort	NOUN
inlawrev-3343	1302	35	to	to	PART
inlawrev-3343	1302	36	lure	lure	VERB
inlawrev-3343	1302	37	businesses	business	NOUN
inlawrev-3343	1302	38	to	to	PART
inlawrev-3343	1302	39	relocate	relocate	VERB
inlawrev-3343	1302	40	.	.	PUNCT
inlawrev-3343	1303	1	erisa^^	erisa^^	PROPN
inlawrev-3343	1303	2	and	and	CCONJ
inlawrev-3343	1303	3	the	the	DET
inlawrev-3343	1303	4	internal	internal	ADJ
inlawrev-3343	1303	5	revenue	revenue	NOUN
inlawrev-3343	1303	6	code,^^^	code,^^^	PROPN
inlawrev-3343	1303	7	the	the	DET
inlawrev-3343	1303	8	legislative	legislative	ADJ
inlawrev-3343	1303	9	schemes	scheme	NOUN
inlawrev-3343	1303	10	most	most	ADV
inlawrev-3343	1303	11	directly	directly	ADV
inlawrev-3343	1303	12	applicable	applicable	ADJ
inlawrev-3343	1303	13	to	to	ADP
inlawrev-3343	1303	14	workplace	workplace	NOUN
inlawrev-3343	1303	15	benefit	benefit	NOUN
inlawrev-3343	1303	16	programs	program	NOUN
inlawrev-3343	1303	17	,	,	PUNCT
inlawrev-3343	1303	18	contain	contain	VERB
inlawrev-3343	1303	19	few	few	ADJ
inlawrev-3343	1303	20	limitations	limitation	NOUN
inlawrev-3343	1303	21	on	on	ADP
inlawrev-3343	1303	22	the	the	DET
inlawrev-3343	1303	23	creation	creation	NOUN
inlawrev-3343	1303	24	of	of	ADP
inlawrev-3343	1303	25	contingent	contingent	ADJ
inlawrev-3343	1303	26	employment	employment	NOUN
inlawrev-3343	1303	27	arrangements	arrangement	NOUN
inlawrev-3343	1303	28	that	that	PRON
inlawrev-3343	1303	29	deny	deny	VERB
inlawrev-3343	1303	30	non	non	ADJ
inlawrev-3343	1303	31	-	-	ADJ
inlawrev-3343	1303	32	traditional	traditional	ADJ
inlawrev-3343	1303	33	workers	worker	NOUN
inlawrev-3343	1303	34	benefit	benefit	VERB
inlawrev-3343	1303	35	program	program	NOUN
inlawrev-3343	1303	36	rights	right	NOUN
inlawrev-3343	1303	37	.	.	PUNCT
inlawrev-3343	1304	1	both	both	PRON
inlawrev-3343	1304	2	largely	largely	ADV
inlawrev-3343	1304	3	address	address	VERB
inlawrev-3343	1304	4	themselves	themselves	PRON
inlawrev-3343	1304	5	to	to	PART
inlawrev-3343	1304	6	benefit	benefit	VERB
inlawrev-3343	1304	7	requirements	requirement	NOUN
inlawrev-3343	1304	8	with	with	ADP
inlawrev-3343	1304	9	respect	respect	NOUN
inlawrev-3343	1304	10	to	to	ADP
inlawrev-3343	1304	11	traditional	traditional	ADJ
inlawrev-3343	1304	12	employees	employee	NOUN
inlawrev-3343	1304	13	,	,	PUNCT
inlawrev-3343	1304	14	and	and	CCONJ
inlawrev-3343	1304	15	have	have	VERB
inlawrev-3343	1304	16	little	little	ADJ
inlawrev-3343	1304	17	to	to	PART
inlawrev-3343	1304	18	say	say	VERB
inlawrev-3343	1304	19	about	about	ADP
inlawrev-3343	1304	20	any	any	DET
inlawrev-3343	1304	21	duties	duty	NOUN
inlawrev-3343	1304	22	employers	employer	NOUN
inlawrev-3343	1304	23	might	might	AUX
inlawrev-3343	1304	24	have	have	VERB
inlawrev-3343	1304	25	to	to	PART
inlawrev-3343	1304	26	provide	provide	VERB
inlawrev-3343	1304	27	benefits	benefit	NOUN
inlawrev-3343	1304	28	to	to	PART
inlawrev-3343	1304	29	contingent	contingent	VERB
inlawrev-3343	1304	30	workers	worker	NOUN
inlawrev-3343	1304	31	.	.	PUNCT
inlawrev-3343	1305	1	where	where	SCONJ
inlawrev-3343	1305	2	contingent	contingent	ADJ
inlawrev-3343	1305	3	employment	employment	NOUN
inlawrev-3343	1305	4	is	be	AUX
inlawrev-3343	1305	5	recognized	recognize	VERB
inlawrev-3343	1305	6	,	,	PUNCT
inlawrev-3343	1305	7	employers	employer	NOUN
inlawrev-3343	1305	8	are	be	AUX
inlawrev-3343	1305	9	generally	generally	ADV
inlawrev-3343	1305	10	given	give	VERB
inlawrev-3343	1305	11	unrestricted	unrestricted	ADJ
inlawrev-3343	1305	12	discretion	discretion	NOUN
inlawrev-3343	1305	13	in	in	ADP
inlawrev-3343	1305	14	deciding	decide	VERB
inlawrev-3343	1305	15	whether	whether	SCONJ
inlawrev-3343	1305	16	or	or	CCONJ
inlawrev-3343	1305	17	not	not	PART
inlawrev-3343	1305	18	to	to	PART
inlawrev-3343	1305	19	include	include	VERB
inlawrev-3343	1305	20	contingent	contingent	ADJ
inlawrev-3343	1305	21	workers	worker	NOUN
inlawrev-3343	1305	22	in	in	ADP
inlawrev-3343	1305	23	their	their	PRON
inlawrev-3343	1305	24	benefit	benefit	NOUN
inlawrev-3343	1305	25	plans	plan	NOUN
inlawrev-3343	1305	26	.	.	PUNCT
inlawrev-3343	1306	1	part	part	ADJ
inlawrev-3343	1306	2	-	-	PUNCT
inlawrev-3343	1306	3	time	time	NOUN
inlawrev-3343	1306	4	workers	worker	NOUN
inlawrev-3343	1306	5	illustrate	illustrate	VERB
inlawrev-3343	1306	6	one	one	NUM
inlawrev-3343	1306	7	aspect	aspect	NOUN
inlawrev-3343	1306	8	of	of	ADP
inlawrev-3343	1306	9	this	this	DET
inlawrev-3343	1306	10	issue	issue	NOUN
inlawrev-3343	1306	11	.	.	PUNCT
inlawrev-3343	1307	1	as	as	ADV
inlawrev-3343	1307	2	long	long	ADV
inlawrev-3343	1307	3	as	as	SCONJ
inlawrev-3343	1307	4	an	an	DET
inlawrev-3343	1307	5	employer	employer	NOUN
inlawrev-3343	1307	6	restricts	restrict	VERB
inlawrev-3343	1307	7	his	his	PRON
inlawrev-3343	1307	8	employees	employee	NOUN
inlawrev-3343	1307	9	to	to	ADP
inlawrev-3343	1307	10	a	a	DET
inlawrev-3343	1307	11	work	work	NOUN
inlawrev-3343	1307	12	year	year	NOUN
inlawrev-3343	1307	13	below	below	ADP
inlawrev-3343	1307	14	the	the	DET
inlawrev-3343	1307	15	applicable	applicable	ADJ
inlawrev-3343	1307	16	legal	legal	ADJ
inlawrev-3343	1307	17	threshold,^^^	threshold,^^^	PROPN
inlawrev-3343	1307	18	he	he	PRON
inlawrev-3343	1307	19	kallstrom	kallstrom	PROPN
inlawrev-3343	1307	20	&	&	CCONJ
inlawrev-3343	1307	21	wellons	wellon	NOUN
inlawrev-3343	1307	22	,	,	PUNCT
inlawrev-3343	1307	23	supra	supra	PROPN
inlawrev-3343	1307	24	note	note	NOUN
inlawrev-3343	1307	25	194	194	NUM
inlawrev-3343	1307	26	,	,	PUNCT
inlawrev-3343	1307	27	at	at	ADP
inlawrev-3343	1307	28	6	6	NUM
inlawrev-3343	1307	29	.	.	PUNCT
inlawrev-3343	1308	1	see	see	VERB
inlawrev-3343	1308	2	also	also	ADV
inlawrev-3343	1308	3	judy	judy	PROPN
inlawrev-3343	1308	4	greenwald	greenwald	PROPN
inlawrev-3343	1308	5	,	,	PUNCT
inlawrev-3343	1308	6	temp	temp	NOUN
inlawrev-3343	1308	7	agencies	agency	NOUN
inlawrev-3343	1308	8	offering	offer	VERB
inlawrev-3343	1308	9	full	full	ADJ
inlawrev-3343	1308	10	-	-	PUNCT
inlawrev-3343	1308	11	time	time	NOUN
inlawrev-3343	1308	12	benefits	benefit	NOUN
inlawrev-3343	1308	13	,	,	PUNCT
inlawrev-3343	1308	14	bus	bus	NOUN
inlawrev-3343	1308	15	.	.	PUNCT
inlawrev-3343	1309	1	ins	ins	PROPN
inlawrev-3343	1309	2	.	.	PROPN
inlawrev-3343	1309	3	,	,	PUNCT
inlawrev-3343	1309	4	dec	dec	PROPN
inlawrev-3343	1309	5	.	.	PROPN
inlawrev-3343	1309	6	9	9	NUM
inlawrev-3343	1309	7	,	,	PUNCT
inlawrev-3343	1309	8	1996	1996	NUM
inlawrev-3343	1309	9	,	,	PUNCT
inlawrev-3343	1309	10	at	at	ADP
inlawrev-3343	1309	11	3	3	NUM
inlawrev-3343	1309	12	.	.	NOUN
inlawrev-3343	1309	13	263	263	NUM
inlawrev-3343	1309	14	.	.	PUNCT
inlawrev-3343	1310	1	initially	initially	ADV
inlawrev-3343	1310	2	there	there	PRON
inlawrev-3343	1310	3	was	be	VERB
inlawrev-3343	1310	4	some	some	DET
inlawrev-3343	1310	5	optimism	optimism	NOUN
inlawrev-3343	1310	6	that	that	SCONJ
inlawrev-3343	1310	7	the	the	DET
inlawrev-3343	1310	8	president	president	NOUN
inlawrev-3343	1310	9	's	's	PART
inlawrev-3343	1310	10	health	health	NOUN
inlawrev-3343	1310	11	care	care	NOUN
inlawrev-3343	1310	12	reform	reform	NOUN
inlawrev-3343	1310	13	proposals	proposal	NOUN
inlawrev-3343	1310	14	would	would	AUX
inlawrev-3343	1310	15	be	be	AUX
inlawrev-3343	1310	16	adopted	adopt	VERB
inlawrev-3343	1310	17	,	,	PUNCT
inlawrev-3343	1310	18	although	although	SCONJ
inlawrev-3343	1310	19	perhaps	perhaps	ADV
inlawrev-3343	1310	20	in	in	ADP
inlawrev-3343	1310	21	a	a	DET
inlawrev-3343	1310	22	piecemeal	piecemeal	ADJ
inlawrev-3343	1310	23	fashion	fashion	NOUN
inlawrev-3343	1310	24	.	.	PUNCT
inlawrev-3343	1311	1	see	see	VERB
inlawrev-3343	1311	2	,	,	PUNCT
inlawrev-3343	1311	3	e.g.	e.g.	ADV
inlawrev-3343	1311	4	,	,	PUNCT
inlawrev-3343	1311	5	hammond	hammond	PROPN
inlawrev-3343	1311	6	,	,	PUNCT
inlawrev-3343	1311	7	supra	supra	PROPN
inlawrev-3343	1311	8	note	note	NOUN
inlawrev-3343	1311	9	33	33	NUM
inlawrev-3343	1311	10	,	,	PUNCT
inlawrev-3343	1311	11	at	at	ADP
inlawrev-3343	1311	12	163	163	NUM
inlawrev-3343	1311	13	.	.	PUNCT
inlawrev-3343	1312	1	in	in	ADP
inlawrev-3343	1312	2	the	the	DET
inlawrev-3343	1312	3	end	end	NOUN
inlawrev-3343	1312	4	,	,	PUNCT
inlawrev-3343	1312	5	however	however	ADV
inlawrev-3343	1312	6	,	,	PUNCT
inlawrev-3343	1312	7	the	the	DET
inlawrev-3343	1312	8	president	president	NOUN
inlawrev-3343	1312	9	's	's	PART
inlawrev-3343	1312	10	proposals	proposal	NOUN
inlawrev-3343	1312	11	were	be	AUX
inlawrev-3343	1312	12	defeated	defeat	VERB
inlawrev-3343	1312	13	,	,	PUNCT
inlawrev-3343	1312	14	and	and	CCONJ
inlawrev-3343	1312	15	as	as	SCONJ
inlawrev-3343	1312	16	one	one	NUM
inlawrev-3343	1312	17	commentator	commentator	NOUN
inlawrev-3343	1312	18	has	have	AUX
inlawrev-3343	1312	19	opined	opine	VERB
inlawrev-3343	1312	20	,	,	PUNCT
inlawrev-3343	1312	21	this	this	PRON
inlawrev-3343	1312	22	may	may	AUX
inlawrev-3343	1312	23	have	have	AUX
inlawrev-3343	1312	24	been	be	AUX
inlawrev-3343	1312	25	"	"	PUNCT
inlawrev-3343	1312	26	the	the	DET
inlawrev-3343	1312	27	catalyst	catalyst	NOUN
inlawrev-3343	1312	28	.	.	PUNCT
inlawrev-3343	1312	29	.	.	PUNCT
inlawrev-3343	1312	30	.	.	PUNCT
inlawrev-3343	1313	1	producing	produce	VERB
inlawrev-3343	1313	2	the	the	DET
inlawrev-3343	1313	3	first	first	ADJ
inlawrev-3343	1313	4	republican	republican	PROPN
inlawrev-3343	1313	5	congress	congress	PROPN
inlawrev-3343	1313	6	in	in	ADP
inlawrev-3343	1313	7	40	40	NUM
inlawrev-3343	1313	8	years	year	NOUN
inlawrev-3343	1313	9	.	.	PUNCT
inlawrev-3343	1313	10	"	"	PUNCT
inlawrev-3343	1314	1	albert	albert	PROPN
inlawrev-3343	1314	2	hunt	hunt	PROPN
inlawrev-3343	1314	3	,	,	PUNCT
inlawrev-3343	1314	4	politicians	politician	NOUN
inlawrev-3343	1314	5	risk	risk	VERB
inlawrev-3343	1314	6	voter	voter	NOUN
inlawrev-3343	1314	7	backlash	backlash	NOUN
inlawrev-3343	1314	8	this	this	DET
inlawrev-3343	1314	9	autumn	autumn	NOUN
inlawrev-3343	1314	10	if	if	SCONJ
inlawrev-3343	1314	11	they	they	PRON
inlawrev-3343	1314	12	ignore	ignore	VERB
inlawrev-3343	1314	13	callfor	callfor	PROPN
inlawrev-3343	1314	14	action	action	NOUN
inlawrev-3343	1314	15	,	,	PUNCT
inlawrev-3343	1314	16	wall	wall	PROPN
inlawrev-3343	1314	17	st	st	PROPN
inlawrev-3343	1314	18	.	.	PROPN
inlawrev-3343	1314	19	j.	j.	PROPN
inlawrev-3343	1314	20	,	,	PUNCT
inlawrev-3343	1314	21	june	june	PROPN
inlawrev-3343	1314	22	25	25	NUM
inlawrev-3343	1314	23	,	,	PUNCT
inlawrev-3343	1314	24	1998	1998	NUM
inlawrev-3343	1314	25	,	,	PUNCT
inlawrev-3343	1314	26	at	at	ADP
inlawrev-3343	1314	27	a9	a9	NOUN
inlawrev-3343	1314	28	.	.	PUNCT
inlawrev-3343	1315	1	264	264	NUM
inlawrev-3343	1315	2	.	.	PUNCT
inlawrev-3343	1316	1	29u.s.c.§§	29u.s.c.§§	NUM
inlawrev-3343	1316	2	1001	1001	NUM
inlawrev-3343	1316	3	-	-	SYM
inlawrev-3343	1316	4	1461	1461	NUM
inlawrev-3343	1316	5	(	(	PUNCT
inlawrev-3343	1316	6	1994	1994	NUM
inlawrev-3343	1316	7	&	&	CCONJ
inlawrev-3343	1316	8	supp	supp	PROPN
inlawrev-3343	1316	9	.	.	PUNCT
inlawrev-3343	1317	1	ii	ii	PROPN
inlawrev-3343	1317	2	1996	1996	NUM
inlawrev-3343	1317	3	)	)	PUNCT
inlawrev-3343	1317	4	,	,	PUNCT
inlawrev-3343	1317	5	a^aweaic^e^	a^aweaic^e^	PROPN
inlawrev-3343	1317	6	z)j	z)j	NUM
inlawrev-3343	1317	7	;	;	PUNCT
inlawrev-3343	1317	8	taxpayer	taxpayer	NOUN
inlawrev-3343	1317	9	relief	relief	NOUN
inlawrev-3343	1317	10	act	act	NOUN
inlawrev-3343	1317	11	of	of	ADP
inlawrev-3343	1317	12	1997	1997	NUM
inlawrev-3343	1317	13	,	,	PUNCT
inlawrev-3343	1317	14	pub	pub	NOUN
inlawrev-3343	1317	15	.	.	PUNCT
inlawrev-3343	1318	1	l.	l.	PROPN
inlawrev-3343	1318	2	no	no	INTJ
inlawrev-3343	1318	3	.	.	PROPN
inlawrev-3343	1319	1	105	105	NUM
inlawrev-3343	1319	2	-	-	SYM
inlawrev-3343	1319	3	134	134	NUM
inlawrev-3343	1319	4	,	,	PUNCT
inlawrev-3343	1319	5	1	1	NUM
inlawrev-3343	1319	6	1	1	NUM
inlawrev-3343	1319	7	1	1	NUM
inlawrev-3343	1319	8	stat	stat	NOUN
inlawrev-3343	1319	9	.	.	PUNCT
inlawrev-3343	1320	1	788	788	NUM
inlawrev-3343	1320	2	-	-	SYM
inlawrev-3343	1320	3	1	1	NUM
inlawrev-3343	1320	4	103	103	NUM
inlawrev-3343	1320	5	(	(	PUNCT
inlawrev-3343	1320	6	aug	aug	PROPN
inlawrev-3343	1320	7	.	.	PROPN
inlawrev-3343	1320	8	5	5	NUM
inlawrev-3343	1320	9	,	,	PUNCT
inlawrev-3343	1320	10	1997	1997	NUM
inlawrev-3343	1320	11	)	)	PUNCT
inlawrev-3343	1320	12	.	.	PUNCT
inlawrev-3343	1321	1	265	265	NUM
inlawrev-3343	1321	2	.	.	PUNCT
inlawrev-3343	1322	1	i.r.c.§§	i.r.c.§§	NUM
inlawrev-3343	1322	2	1	1	NUM
inlawrev-3343	1322	3	-	-	SYM
inlawrev-3343	1322	4	9602	9602	NUM
inlawrev-3343	1322	5	(	(	PUNCT
inlawrev-3343	1322	6	1994	1994	NUM
inlawrev-3343	1322	7	&	&	CCONJ
inlawrev-3343	1322	8	supp	supp	PROPN
inlawrev-3343	1322	9	.	.	PUNCT
inlawrev-3343	1323	1	ii	ii	PROPN
inlawrev-3343	1323	2	\996	\996	PROPN
inlawrev-3343	1323	3	)	)	PUNCT
inlawrev-3343	1323	4	,	,	PUNCT
inlawrev-3343	1323	5	as	as	ADP
inlawrev-3343	1323	6	amended	amend	VERB
inlawrev-3343	1323	7	by!20ixi2iytxrt\\qf	by!20ixi2iytxrt\\qf	PROPN
inlawrev-3343	1323	8	act	act	PROPN
inlawrev-3343	1323	9	oi\991	oi\991	PROPN
inlawrev-3343	1323	10	.	.	PUNCT
inlawrev-3343	1324	1	pub	pub	NOUN
inlawrev-3343	1324	2	.	.	PUNCT
inlawrev-3343	1325	1	l.	l.	PROPN
inlawrev-3343	1325	2	no	no	INTJ
inlawrev-3343	1325	3	.	.	PROPN
inlawrev-3343	1326	1	105	105	NUM
inlawrev-3343	1326	2	-	-	SYM
inlawrev-3343	1326	3	134	134	NUM
inlawrev-3343	1326	4	,	,	PUNCT
inlawrev-3343	1326	5	1	1	NUM
inlawrev-3343	1326	6	1	1	NUM
inlawrev-3343	1326	7	1	1	NUM
inlawrev-3343	1326	8	stat	stat	NOUN
inlawrev-3343	1326	9	.	.	PUNCT
inlawrev-3343	1327	1	788	788	NUM
inlawrev-3343	1327	2	-	-	SYM
inlawrev-3343	1327	3	1	1	NUM
inlawrev-3343	1327	4	103	103	NUM
inlawrev-3343	1327	5	(	(	PUNCT
inlawrev-3343	1327	6	aug	aug	PROPN
inlawrev-3343	1327	7	.	.	PROPN
inlawrev-3343	1327	8	5	5	NUM
inlawrev-3343	1327	9	,	,	PUNCT
inlawrev-3343	1327	10	1997	1997	NUM
inlawrev-3343	1327	11	)	)	PUNCT
inlawrev-3343	1327	12	.	.	PUNCT
inlawrev-3343	1328	1	266	266	NUM
inlawrev-3343	1328	2	.	.	PUNCT
inlawrev-3343	1329	1	for	for	ADP
inlawrev-3343	1329	2	purposes	purpose	NOUN
inlawrev-3343	1329	3	of	of	ADP
inlawrev-3343	1329	4	erisa	erisa	NOUN
inlawrev-3343	1329	5	,	,	PUNCT
inlawrev-3343	1329	6	which	which	PRON
inlawrev-3343	1329	7	regulates	regulate	VERB
inlawrev-3343	1329	8	participation	participation	NOUN
inlawrev-3343	1329	9	standards	standard	NOUN
inlawrev-3343	1329	10	,	,	PUNCT
inlawrev-3343	1329	11	the	the	DET
inlawrev-3343	1329	12	accrual	accrual	ADJ
inlawrev-3343	1329	13	of	of	ADP
inlawrev-3343	1329	14	benefits	benefit	NOUN
inlawrev-3343	1329	15	,	,	PUNCT
inlawrev-3343	1329	16	and	and	CCONJ
inlawrev-3343	1329	17	the	the	DET
inlawrev-3343	1329	18	vesting	vesting	NOUN
inlawrev-3343	1329	19	of	of	ADP
inlawrev-3343	1329	20	pension	pension	NOUN
inlawrev-3343	1329	21	rights	right	NOUN
inlawrev-3343	1329	22	for	for	ADP
inlawrev-3343	1329	23	an	an	DET
inlawrev-3343	1329	24	employer	employer	NOUN
inlawrev-3343	1329	25	's	's	PART
inlawrev-3343	1329	26	own	own	ADJ
inlawrev-3343	1329	27	employees	employee	NOUN
inlawrev-3343	1329	28	,	,	PUNCT
inlawrev-3343	1329	29	the	the	DET
inlawrev-3343	1329	30	law	law	NOUN
inlawrev-3343	1329	31	focuses	focus	VERB
inlawrev-3343	1329	32	on	on	ADP
inlawrev-3343	1329	33	whether	whether	SCONJ
inlawrev-3343	1329	34	the	the	DET
inlawrev-3343	1329	35	employee	employee	NOUN
inlawrev-3343	1329	36	worked	work	VERB
inlawrev-3343	1329	37	in	in	ADP
inlawrev-3343	1329	38	excess	excess	NOUN
inlawrev-3343	1329	39	of	of	ADP
inlawrev-3343	1329	40	1000	1000	NUM
inlawrev-3343	1329	41	hours	hour	NOUN
inlawrev-3343	1329	42	during	during	ADP
inlawrev-3343	1329	43	the	the	DET
inlawrev-3343	1329	44	year	year	NOUN
inlawrev-3343	1329	45	.	.	PUNCT
inlawrev-3343	1330	1	29	29	NUM
inlawrev-3343	1330	2	u.s.c	u.s.c	ADJ
inlawrev-3343	1330	3	.	.	PUNCT
inlawrev-3343	1331	1	§	§	PROPN
inlawrev-3343	1331	2	§	§	PROPN
inlawrev-3343	1331	3	1052	1052	NUM
inlawrev-3343	1331	4	(	(	PUNCT
inlawrev-3343	1331	5	a)(1	a)(1	NOUN
inlawrev-3343	1331	6	)	)	PUNCT
inlawrev-3343	1331	7	,	,	PUNCT
inlawrev-3343	1331	8	1052	1052	NUM
inlawrev-3343	1331	9	(	(	PUNCT
inlawrev-3343	1331	10	a)(3)(a	a)(3)(a	NUM
inlawrev-3343	1331	11	)	)	PUNCT
inlawrev-3343	1331	12	(	(	PUNCT
inlawrev-3343	1331	13	1994	1994	NUM
inlawrev-3343	1331	14	)	)	PUNCT
inlawrev-3343	1331	15	.	.	PUNCT
inlawrev-3343	1332	1	see	see	VERB
inlawrev-3343	1332	2	also	also	ADV
inlawrev-3343	1332	3	edward	edward	PROPN
inlawrev-3343	1332	4	a.	a.	PROPN
inlawrev-3343	1332	5	lenz	lenz	PROPN
inlawrev-3343	1332	6	,	,	PUNCT
inlawrev-3343	1332	7	co	co	ADJ
inlawrev-3343	1332	8	-	-	ADJ
inlawrev-3343	1332	9	employment^a	employment^a	ADJ
inlawrev-3343	1332	10	review	review	NOUN
inlawrev-3343	1332	11	of	of	ADP
inlawrev-3343	1332	12	customer	customer	NOUN
inlawrev-3343	1332	13	liability	liability	NOUN
inlawrev-3343	1332	14	issues	issue	NOUN
inlawrev-3343	1332	15	in	in	ADP
inlawrev-3343	1332	16	the	the	DET
inlawrev-3343	1332	17	staffing	staffing	NOUN
inlawrev-3343	1332	18	services	service	NOUN
inlawrev-3343	1332	19	industry	industry	NOUN
inlawrev-3343	1332	20	,	,	PUNCT
inlawrev-3343	1332	21	10	10	NUM
inlawrev-3343	1332	22	lab	lab	NOUN
inlawrev-3343	1332	23	.	.	PUNCT
inlawrev-3343	1333	1	law	law	NOUN
inlawrev-3343	1333	2	.	.	PUNCT
inlawrev-3343	1334	1	195	195	NUM
inlawrev-3343	1334	2	,	,	PUNCT
inlawrev-3343	1334	3	21	21	NUM
inlawrev-3343	1334	4	1	1	NUM
inlawrev-3343	1334	5	(	(	PUNCT
inlawrev-3343	1334	6	1994	1994	NUM
inlawrev-3343	1334	7	)	)	PUNCT
inlawrev-3343	1334	8	.	.	PUNCT
inlawrev-3343	1335	1	pension	pension	NOUN
inlawrev-3343	1335	2	plan	plan	NOUN
inlawrev-3343	1335	3	participation	participation	NOUN
inlawrev-3343	1335	4	may	may	AUX
inlawrev-3343	1335	5	be	be	AUX
inlawrev-3343	1335	6	limited	limit	VERB
inlawrev-3343	1335	7	to	to	ADP
inlawrev-3343	1335	8	employees	employee	NOUN
inlawrev-3343	1335	9	who	who	PRON
inlawrev-3343	1335	10	meet	meet	VERB
inlawrev-3343	1335	11	this	this	DET
inlawrev-3343	1335	12	standard	standard	NOUN
inlawrev-3343	1335	13	.	.	PUNCT
inlawrev-3343	1336	1	see	see	VERB
inlawrev-3343	1336	2	i.r.c	i.r.c	NOUN
inlawrev-3343	1336	3	.	.	PUNCT
inlawrev-3343	1337	1	§	§	PROPN
inlawrev-3343	1337	2	§	§	PROPN
inlawrev-3343	1337	3	410	410	NUM
inlawrev-3343	1337	4	(	(	PUNCT
inlawrev-3343	1337	5	a)(l)(a)(ii	a)(l)(a)(ii	PROPN
inlawrev-3343	1337	6	)	)	PUNCT
inlawrev-3343	1337	7	,	,	PUNCT
inlawrev-3343	1337	8	(	(	PUNCT
inlawrev-3343	1337	9	a)(3)(a	a)(3)(a	X
inlawrev-3343	1337	10	)	)	PUNCT
inlawrev-3343	1337	11	(	(	PUNCT
inlawrev-3343	1337	12	1994	1994	NUM
inlawrev-3343	1337	13	)	)	PUNCT
inlawrev-3343	1337	14	.	.	PUNCT
inlawrev-3343	1338	1	in	in	ADP
inlawrev-3343	1338	2	contrast	contrast	NOUN
inlawrev-3343	1338	3	,	,	PUNCT
inlawrev-3343	1338	4	where	where	SCONJ
inlawrev-3343	1338	5	the	the	DET
inlawrev-3343	1338	6	issue	issue	NOUN
inlawrev-3343	1338	7	is	be	AUX
inlawrev-3343	1338	8	whether	whether	SCONJ
inlawrev-3343	1338	9	to	to	PART
inlawrev-3343	1338	10	count	count	VERB
inlawrev-3343	1338	11	leased	lease	VERB
inlawrev-3343	1338	12	employees	employee	NOUN
inlawrev-3343	1338	13	to	to	PART
inlawrev-3343	1338	14	determine	determine	VERB
inlawrev-3343	1338	15	the	the	DET
inlawrev-3343	1338	16	tax	tax	NOUN
inlawrev-3343	1338	17	1999	1999	NUM
inlawrev-3343	1338	18	]	]	PUNCT
inlawrev-3343	1338	19	employee	employee	NOUN
inlawrev-3343	1338	20	benefits	benefit	NOUN
inlawrev-3343	1338	21	problem	problem	NOUN
inlawrev-3343	1338	22	345	345	NUM
inlawrev-3343	1338	23	is	be	AUX
inlawrev-3343	1338	24	under	under	ADP
inlawrev-3343	1338	25	no	no	DET
inlawrev-3343	1338	26	duty	duty	NOUN
inlawrev-3343	1338	27	to	to	PART
inlawrev-3343	1338	28	include	include	VERB
inlawrev-3343	1338	29	such	such	ADJ
inlawrev-3343	1338	30	part	part	ADJ
inlawrev-3343	1338	31	-	-	PUNCT
inlawrev-3343	1338	32	time	time	NOUN
inlawrev-3343	1338	33	workers	worker	NOUN
inlawrev-3343	1338	34	in	in	ADP
inlawrev-3343	1338	35	the	the	DET
inlawrev-3343	1338	36	company	company	NOUN
inlawrev-3343	1338	37	's	's	PART
inlawrev-3343	1338	38	benefit	benefit	NOUN
inlawrev-3343	1338	39	system	system	NOUN
inlawrev-3343	1338	40	.	.	PUNCT
inlawrev-3343	1339	1	while	while	SCONJ
inlawrev-3343	1339	2	it	it	PRON
inlawrev-3343	1339	3	is	be	AUX
inlawrev-3343	1339	4	true	true	ADJ
inlawrev-3343	1339	5	that	that	SCONJ
inlawrev-3343	1339	6	employers	employer	NOUN
inlawrev-3343	1339	7	are	be	AUX
inlawrev-3343	1339	8	not	not	PART
inlawrev-3343	1339	9	prohibited	prohibit	VERB
inlawrev-3343	1339	10	from	from	ADP
inlawrev-3343	1339	11	allowing	allow	VERB
inlawrev-3343	1339	12	parttime	parttime	NOUN
inlawrev-3343	1339	13	workers	worker	NOUN
inlawrev-3343	1339	14	to	to	PART
inlawrev-3343	1339	15	participate	participate	VERB
inlawrev-3343	1339	16	in	in	ADP
inlawrev-3343	1339	17	company	company	NOUN
inlawrev-3343	1339	18	benefit	benefit	NOUN
inlawrev-3343	1339	19	programs	program	NOUN
inlawrev-3343	1339	20	,	,	PUNCT
inlawrev-3343	1339	21	and	and	CCONJ
inlawrev-3343	1339	22	many	many	ADJ
inlawrev-3343	1339	23	have	have	AUX
inlawrev-3343	1339	24	found	find	VERB
inlawrev-3343	1339	25	such	such	DET
inlawrev-3343	1339	26	a	a	DET
inlawrev-3343	1339	27	policy	policy	NOUN
inlawrev-3343	1339	28	competitively	competitively	ADV
inlawrev-3343	1339	29	advantageous,^^^	advantageous,^^^	ADV
inlawrev-3343	1339	30	there	there	PRON
inlawrev-3343	1339	31	is	be	VERB
inlawrev-3343	1339	32	no	no	DET
inlawrev-3343	1339	33	legal	legal	ADJ
inlawrev-3343	1339	34	requirement	requirement	NOUN
inlawrev-3343	1339	35	that	that	SCONJ
inlawrev-3343	1339	36	they	they	PRON
inlawrev-3343	1339	37	do	do	AUX
inlawrev-3343	1339	38	so	so	ADV
inlawrev-3343	1339	39	.	.	PUNCT
inlawrev-3343	1340	1	proposals	proposal	NOUN
inlawrev-3343	1340	2	to	to	PART
inlawrev-3343	1340	3	provide	provide	VERB
inlawrev-3343	1340	4	at	at	ADP
inlawrev-3343	1340	5	least	least	ADJ
inlawrev-3343	1340	6	pro	pro	ADJ
inlawrev-3343	1340	7	-	-	ADJ
inlawrev-3343	1340	8	rata	rata	ADJ
inlawrev-3343	1340	9	benefit	benefit	NOUN
inlawrev-3343	1340	10	program	program	NOUN
inlawrev-3343	1340	11	rights	right	NOUN
inlawrev-3343	1340	12	to	to	ADP
inlawrev-3343	1340	13	parttime	parttime	NOUN
inlawrev-3343	1340	14	workers	worker	NOUN
inlawrev-3343	1340	15	have	have	AUX
inlawrev-3343	1340	16	been	be	AUX
inlawrev-3343	1340	17	unable	unable	ADJ
inlawrev-3343	1340	18	to	to	PART
inlawrev-3343	1340	19	gamer	gamer	VERB
inlawrev-3343	1340	20	the	the	DET
inlawrev-3343	1340	21	support	support	NOUN
inlawrev-3343	1340	22	necessary	necessary	ADJ
inlawrev-3343	1340	23	for	for	ADP
inlawrev-3343	1340	24	enactment.^^^	enactment.^^^	PROPN
inlawrev-3343	1340	25	a	a	DET
inlawrev-3343	1340	26	second	second	ADJ
inlawrev-3343	1340	27	illustration	illustration	NOUN
inlawrev-3343	1340	28	is	be	AUX
inlawrev-3343	1340	29	provided	provide	VERB
inlawrev-3343	1340	30	by	by	ADP
inlawrev-3343	1340	31	the	the	DET
inlawrev-3343	1340	32	special	special	ADJ
inlawrev-3343	1340	33	requirements	requirement	NOUN
inlawrev-3343	1340	34	applicable	applicable	ADJ
inlawrev-3343	1340	35	to	to	ADP
inlawrev-3343	1340	36	leased	lease	VERB
inlawrev-3343	1340	37	employees	employee	NOUN
inlawrev-3343	1340	38	.	.	PUNCT
inlawrev-3343	1341	1	benefit	benefit	NOUN
inlawrev-3343	1341	2	program	program	NOUN
inlawrev-3343	1341	3	restrictions	restriction	NOUN
inlawrev-3343	1341	4	relating	relate	VERB
inlawrev-3343	1341	5	to	to	ADP
inlawrev-3343	1341	6	leased	lease	VERB
inlawrev-3343	1341	7	workers	worker	NOUN
inlawrev-3343	1341	8	were	be	AUX
inlawrev-3343	1341	9	imposed	impose	VERB
inlawrev-3343	1341	10	as	as	ADP
inlawrev-3343	1341	11	a	a	DET
inlawrev-3343	1341	12	result	result	NOUN
inlawrev-3343	1341	13	of	of	ADP
inlawrev-3343	1341	14	employer	employer	NOUN
inlawrev-3343	1341	15	efforts	effort	NOUN
inlawrev-3343	1341	16	to	to	PART
inlawrev-3343	1341	17	avoid	avoid	VERB
inlawrev-3343	1341	18	prohibitions	prohibition	NOUN
inlawrev-3343	1341	19	against	against	ADP
inlawrev-3343	1341	20	'	'	PUNCT
inlawrev-3343	1341	21	top	top	ADJ
inlawrev-3343	1341	22	-	-	PUNCT
inlawrev-3343	1341	23	heavy	heavy	ADJ
inlawrev-3343	1341	24	'	'	PUNCT
inlawrev-3343	1341	25	pension	pension	NOUN
inlawrev-3343	1341	26	plans	plan	NOUN
inlawrev-3343	1341	27	which	which	PRON
inlawrev-3343	1341	28	unduly	unduly	ADV
inlawrev-3343	1341	29	favored	favor	VERB
inlawrev-3343	1341	30	highly	highly	ADV
inlawrev-3343	1341	31	compensated	compensate	VERB
inlawrev-3343	1341	32	employees.^^^	employees.^^^	ADV
inlawrev-3343	1341	33	some	some	DET
inlawrev-3343	1341	34	employers	employer	NOUN
inlawrev-3343	1341	35	attempted	attempt	VERB
inlawrev-3343	1341	36	to	to	PART
inlawrev-3343	1341	37	circumvent	circumvent	VERB
inlawrev-3343	1341	38	prohibitions	prohibition	NOUN
inlawrev-3343	1341	39	against	against	ADP
inlawrev-3343	1341	40	such	such	ADJ
inlawrev-3343	1341	41	pension	pension	NOUN
inlawrev-3343	1341	42	programs	program	NOUN
inlawrev-3343	1341	43	by	by	ADP
inlawrev-3343	1341	44	transferring	transfer	VERB
inlawrev-3343	1341	45	their	their	PRON
inlawrev-3343	1341	46	non	non	ADJ
inlawrev-3343	1341	47	-	-	ADJ
inlawrev-3343	1341	48	highly	highly	ADV
inlawrev-3343	1341	49	compensated	compensated	ADJ
inlawrev-3343	1341	50	staff	staff	NOUN
inlawrev-3343	1341	51	to	to	ADP
inlawrev-3343	1341	52	leasing	leasing	NOUN
inlawrev-3343	1341	53	agencies	agency	NOUN
inlawrev-3343	1341	54	,	,	PUNCT
inlawrev-3343	1341	55	and	and	CCONJ
inlawrev-3343	1341	56	restricting	restrict	VERB
inlawrev-3343	1341	57	pension	pension	NOUN
inlawrev-3343	1341	58	plan	plan	NOUN
inlawrev-3343	1341	59	participation	participation	NOUN
inlawrev-3343	1341	60	to	to	ADP
inlawrev-3343	1341	61	the	the	DET
inlawrev-3343	1341	62	highly	highly	ADV
inlawrev-3343	1341	63	compensated	compensate	VERB
inlawrev-3343	1341	64	personnel	personnel	NOUN
inlawrev-3343	1341	65	who	who	PRON
inlawrev-3343	1341	66	remained.^^^	remained.^^^	PROPN
inlawrev-3343	1341	67	in	in	ADP
inlawrev-3343	1341	68	response	response	NOUN
inlawrev-3343	1341	69	to	to	ADP
inlawrev-3343	1341	70	this	this	DET
inlawrev-3343	1341	71	abuse	abuse	NOUN
inlawrev-3343	1341	72	,	,	PUNCT
inlawrev-3343	1341	73	congress	congress	PROPN
inlawrev-3343	1341	74	imposed	impose	VERB
inlawrev-3343	1341	75	a	a	DET
inlawrev-3343	1341	76	requirement	requirement	NOUN
inlawrev-3343	1341	77	qualified	qualified	ADJ
inlawrev-3343	1341	78	status	status	NOUN
inlawrev-3343	1341	79	of	of	ADP
inlawrev-3343	1341	80	a	a	DET
inlawrev-3343	1341	81	pension	pension	NOUN
inlawrev-3343	1341	82	plan	plan	NOUN
inlawrev-3343	1341	83	,	,	PUNCT
inlawrev-3343	1341	84	those	those	PRON
inlawrev-3343	1341	85	who	who	PRON
inlawrev-3343	1341	86	work	work	VERB
inlawrev-3343	1341	87	on	on	ADP
inlawrev-3343	1341	88	a	a	DET
inlawrev-3343	1341	89	"	"	PUNCT
inlawrev-3343	1341	90	substantially	substantially	ADV
inlawrev-3343	1341	91	full	full	ADJ
inlawrev-3343	1341	92	-	-	PUNCT
inlawrev-3343	1341	93	time	time	NOUN
inlawrev-3343	1341	94	"	"	PUNCT
inlawrev-3343	1341	95	basis	basis	NOUN
inlawrev-3343	1341	96	,	,	PUNCT
inlawrev-3343	1341	97	or	or	CCONJ
inlawrev-3343	1341	98	generally	generally	ADV
inlawrev-3343	1341	99	more	more	ADJ
inlawrev-3343	1341	100	than	than	ADP
inlawrev-3343	1341	101	1500	1500	NUM
inlawrev-3343	1341	102	hours	hour	NOUN
inlawrev-3343	1341	103	in	in	ADP
inlawrev-3343	1341	104	a	a	DET
inlawrev-3343	1341	105	year	year	NOUN
inlawrev-3343	1341	106	,	,	PUNCT
inlawrev-3343	1341	107	must	must	AUX
inlawrev-3343	1341	108	be	be	AUX
inlawrev-3343	1341	109	included	include	VERB
inlawrev-3343	1341	110	in	in	ADP
inlawrev-3343	1341	111	the	the	DET
inlawrev-3343	1341	112	calculation	calculation	NOUN
inlawrev-3343	1341	113	.	.	PUNCT
inlawrev-3343	1342	1	internal	internal	ADJ
inlawrev-3343	1342	2	revenue	revenue	NOUN
inlawrev-3343	1342	3	code	code	NOUN
inlawrev-3343	1342	4	§	§	PROPN
inlawrev-3343	1342	5	414(n)(2)(b	414(n)(2)(b	PROPN
inlawrev-3343	1342	6	)	)	PUNCT
inlawrev-3343	1342	7	(	(	PUNCT
inlawrev-3343	1342	8	supp	supp	PROPN
inlawrev-3343	1342	9	.	.	PUNCT
inlawrev-3343	1343	1	ii	ii	PROPN
inlawrev-3343	1343	2	1996	1996	NUM
inlawrev-3343	1343	3	)	)	PUNCT
inlawrev-3343	1343	4	contains	contain	VERB
inlawrev-3343	1343	5	the	the	DET
inlawrev-3343	1343	6	statutory	statutory	ADJ
inlawrev-3343	1343	7	"	"	PUNCT
inlawrev-3343	1343	8	substantially	substantially	ADV
inlawrev-3343	1343	9	full	full	ADJ
inlawrev-3343	1343	10	-	-	PUNCT
inlawrev-3343	1343	11	time	time	NOUN
inlawrev-3343	1343	12	"	"	PUNCT
inlawrev-3343	1343	13	basis	basis	NOUN
inlawrev-3343	1343	14	standard	standard	NOUN
inlawrev-3343	1343	15	.	.	PUNCT
inlawrev-3343	1344	1	proposed	propose	VERB
inlawrev-3343	1344	2	irs	irs	PROPN
inlawrev-3343	1344	3	regulations	regulation	NOUN
inlawrev-3343	1344	4	set	set	VERB
inlawrev-3343	1344	5	a	a	DET
inlawrev-3343	1344	6	figure	figure	NOUN
inlawrev-3343	1344	7	of	of	ADP
inlawrev-3343	1344	8	1500	1500	NUM
inlawrev-3343	1344	9	hours	hour	NOUN
inlawrev-3343	1344	10	or	or	CCONJ
inlawrev-3343	1344	11	75	75	NUM
inlawrev-3343	1344	12	%	%	NOUN
inlawrev-3343	1344	13	of	of	ADP
inlawrev-3343	1344	14	the	the	DET
inlawrev-3343	1344	15	median	median	ADJ
inlawrev-3343	1344	16	hours	hour	NOUN
inlawrev-3343	1344	17	worked	work	VERB
inlawrev-3343	1344	18	by	by	ADP
inlawrev-3343	1344	19	employees	employee	NOUN
inlawrev-3343	1344	20	performing	perform	VERB
inlawrev-3343	1344	21	similar	similar	ADJ
inlawrev-3343	1344	22	services	service	NOUN
inlawrev-3343	1344	23	for	for	ADP
inlawrev-3343	1344	24	the	the	DET
inlawrev-3343	1344	25	employer	employer	NOUN
inlawrev-3343	1344	26	,	,	PUNCT
inlawrev-3343	1344	27	with	with	ADP
inlawrev-3343	1344	28	a	a	DET
inlawrev-3343	1344	29	minimum	minimum	NOUN
inlawrev-3343	1344	30	of	of	ADP
inlawrev-3343	1344	31	501	501	NUM
inlawrev-3343	1344	32	hours	hour	NOUN
inlawrev-3343	1344	33	.	.	PUNCT
inlawrev-3343	1345	1	see	see	VERB
inlawrev-3343	1345	2	hammond	hammond	PROPN
inlawrev-3343	1345	3	,	,	PUNCT
inlawrev-3343	1345	4	supra	supra	PROPN
inlawrev-3343	1345	5	note	note	NOUN
inlawrev-3343	1345	6	33	33	NUM
inlawrev-3343	1345	7	,	,	PUNCT
inlawrev-3343	1345	8	at	at	ADP
inlawrev-3343	1345	9	185	185	NUM
inlawrev-3343	1345	10	-	-	SYM
inlawrev-3343	1345	11	90	90	NUM
inlawrev-3343	1345	12	.	.	PUNCT
inlawrev-3343	1346	1	the	the	DET
inlawrev-3343	1346	2	structure	structure	NOUN
inlawrev-3343	1346	3	of	of	ADP
inlawrev-3343	1346	4	the	the	DET
inlawrev-3343	1346	5	law	law	NOUN
inlawrev-3343	1346	6	has	have	AUX
inlawrev-3343	1346	7	therefore	therefore	ADV
inlawrev-3343	1346	8	led	lead	VERB
inlawrev-3343	1346	9	employers	employer	NOUN
inlawrev-3343	1346	10	to	to	PART
inlawrev-3343	1346	11	maintain	maintain	VERB
inlawrev-3343	1346	12	pools	pool	NOUN
inlawrev-3343	1346	13	of	of	ADP
inlawrev-3343	1346	14	on	on	ADP
inlawrev-3343	1346	15	-	-	PUNCT
inlawrev-3343	1346	16	call	call	NOUN
inlawrev-3343	1346	17	workers	worker	NOUN
inlawrev-3343	1346	18	whose	whose	DET
inlawrev-3343	1346	19	hours	hour	NOUN
inlawrev-3343	1346	20	are	be	AUX
inlawrev-3343	1346	21	kept	keep	VERB
inlawrev-3343	1346	22	below	below	ADP
inlawrev-3343	1346	23	the	the	DET
inlawrev-3343	1346	24	1000	1000	NUM
inlawrev-3343	1346	25	hour	hour	NOUN
inlawrev-3343	1346	26	limit	limit	NOUN
inlawrev-3343	1346	27	in	in	ADP
inlawrev-3343	1346	28	order	order	NOUN
inlawrev-3343	1346	29	to	to	PART
inlawrev-3343	1346	30	avoid	avoid	VERB
inlawrev-3343	1346	31	benefit	benefit	NOUN
inlawrev-3343	1346	32	obligations	obligation	NOUN
inlawrev-3343	1346	33	without	without	ADP
inlawrev-3343	1346	34	jeopardizing	jeopardize	VERB
inlawrev-3343	1346	35	the	the	DET
inlawrev-3343	1346	36	tax	tax	NOUN
inlawrev-3343	1346	37	qualified	qualified	ADJ
inlawrev-3343	1346	38	status	status	NOUN
inlawrev-3343	1346	39	ofthe	ofthe	NOUN
inlawrev-3343	1346	40	plan	plan	NOUN
inlawrev-3343	1346	41	.	.	PUNCT
inlawrev-3343	1347	1	see	see	VERB
inlawrev-3343	1347	2	francoise	francoise	PROPN
inlawrev-3343	1347	3	j.	j.	PROPN
inlawrev-3343	1347	4	carre	carre	PROPN
inlawrev-3343	1347	5	,	,	PUNCT
inlawrev-3343	1347	6	temporary	temporary	ADJ
inlawrev-3343	1347	7	employment	employment	NOUN
inlawrev-3343	1347	8	in	in	ADP
inlawrev-3343	1347	9	the	the	DET
inlawrev-3343	1347	10	eighties	eighty	NOUN
inlawrev-3343	1347	11	,	,	PUNCT
inlawrev-3343	1347	12	in	in	ADP
inlawrev-3343	1347	13	new	new	ADJ
inlawrev-3343	1347	14	policies	policy	NOUN
inlawrev-3343	1347	15	for	for	ADP
inlawrev-3343	1347	16	the	the	DET
inlawrev-3343	1347	17	part	part	ADJ
inlawrev-3343	1347	18	-	-	PUNCT
inlawrev-3343	1347	19	time	time	NOUN
inlawrev-3343	1347	20	and	and	CCONJ
inlawrev-3343	1347	21	contingent	contingent	ADJ
inlawrev-3343	1347	22	workforce	workforce	NOUN
inlawrev-3343	1347	23	,	,	PUNCT
inlawrev-3343	1347	24	78	78	NUM
inlawrev-3343	1347	25	,	,	PUNCT
inlawrev-3343	1347	26	78	78	NUM
inlawrev-3343	1347	27	-	-	SYM
inlawrev-3343	1347	28	79	79	NUM
inlawrev-3343	1347	29	(	(	PUNCT
inlawrev-3343	1347	30	virginia	virginia	PROPN
inlawrev-3343	1347	31	du	du	PROPN
inlawrev-3343	1347	32	rivage	rivage	PROPN
inlawrev-3343	1347	33	,	,	PUNCT
inlawrev-3343	1347	34	ed	ed	NOUN
inlawrev-3343	1347	35	.	.	PROPN
inlawrev-3343	1347	36	1992	1992	NUM
inlawrev-3343	1347	37	)	)	PUNCT
inlawrev-3343	1347	38	.	.	PUNCT
inlawrev-3343	1348	1	267	267	X
inlawrev-3343	1348	2	.	.	PUNCT
inlawrev-3343	1349	1	this	this	PRON
inlawrev-3343	1349	2	was	be	AUX
inlawrev-3343	1349	3	illustrated	illustrate	VERB
inlawrev-3343	1349	4	in	in	ADP
inlawrev-3343	1349	5	united	united	PROPN
inlawrev-3343	1349	6	parcel	parcel	PROPN
inlawrev-3343	1349	7	service	service	PROPN
inlawrev-3343	1349	8	(	(	PUNCT
inlawrev-3343	1349	9	"	"	PUNCT
inlawrev-3343	1349	10	ups	up	NOUN
inlawrev-3343	1349	11	"	"	PUNCT
inlawrev-3343	1349	12	)	)	PUNCT
inlawrev-3343	1349	13	strike	strike	VERB
inlawrev-3343	1349	14	during	during	ADP
inlawrev-3343	1349	15	the	the	DET
inlawrev-3343	1349	16	summer	summer	NOUN
inlawrev-3343	1349	17	of	of	ADP
inlawrev-3343	1349	18	1997	1997	NUM
inlawrev-3343	1349	19	.	.	PUNCT
inlawrev-3343	1350	1	ups	up	NOUN
inlawrev-3343	1350	2	is	be	AUX
inlawrev-3343	1350	3	a	a	DET
inlawrev-3343	1350	4	large	large	ADJ
inlawrev-3343	1350	5	employer	employer	NOUN
inlawrev-3343	1350	6	of	of	ADP
inlawrev-3343	1350	7	part	part	ADJ
inlawrev-3343	1350	8	-	-	PUNCT
inlawrev-3343	1350	9	time	time	NOUN
inlawrev-3343	1350	10	workers	worker	NOUN
inlawrev-3343	1350	11	,	,	PUNCT
inlawrev-3343	1350	12	and	and	CCONJ
inlawrev-3343	1350	13	as	as	ADP
inlawrev-3343	1350	14	a	a	DET
inlawrev-3343	1350	15	matter	matter	NOUN
inlawrev-3343	1350	16	of	of	ADP
inlawrev-3343	1350	17	company	company	NOUN
inlawrev-3343	1350	18	policy	policy	NOUN
inlawrev-3343	1350	19	it	it	PRON
inlawrev-3343	1350	20	provides	provide	VERB
inlawrev-3343	1350	21	them	they	PRON
inlawrev-3343	1350	22	with	with	ADP
inlawrev-3343	1350	23	benefit	benefit	NOUN
inlawrev-3343	1350	24	program	program	NOUN
inlawrev-3343	1350	25	participation	participation	NOUN
inlawrev-3343	1350	26	rights	right	NOUN
inlawrev-3343	1350	27	.	.	PUNCT
inlawrev-3343	1351	1	see	see	VERB
inlawrev-3343	1351	2	nancy	nancy	PROPN
inlawrev-3343	1351	3	ann	ann	PROPN
inlawrev-3343	1351	4	jeffrey	jeffrey	PROPN
inlawrev-3343	1351	5	,	,	PUNCT
inlawrev-3343	1351	6	families	family	NOUN
inlawrev-3343	1351	7	ofsome	ofsome	VERB
inlawrev-3343	1351	8	ups	up	NOUN
inlawrev-3343	1351	9	strikers	striker	NOUN
inlawrev-3343	1351	10	express	express	VERB
inlawrev-3343	1351	11	concerns	concern	NOUN
inlawrev-3343	1351	12	about	about	ADP
inlawrev-3343	1351	13	health	health	NOUN
inlawrev-3343	1351	14	-	-	PUNCT
inlawrev-3343	1351	15	care	care	NOUN
inlawrev-3343	1351	16	coverage	coverage	NOUN
inlawrev-3343	1351	17	,	,	PUNCT
inlawrev-3343	1351	18	wall	wall	PROPN
inlawrev-3343	1351	19	st	st	PROPN
inlawrev-3343	1351	20	.	.	PROPN
inlawrev-3343	1351	21	j.	j.	PROPN
inlawrev-3343	1351	22	,	,	PUNCT
inlawrev-3343	1351	23	aug	aug	PROPN
inlawrev-3343	1351	24	.	.	PROPN
inlawrev-3343	1351	25	15	15	NUM
inlawrev-3343	1351	26	,	,	PUNCT
inlawrev-3343	1351	27	1997	1997	NUM
inlawrev-3343	1351	28	,	,	PUNCT
inlawrev-3343	1351	29	at	at	ADP
inlawrev-3343	1351	30	a2	a2	PROPN
inlawrev-3343	1351	31	.	.	PUNCT
inlawrev-3343	1351	32	268	268	NUM
inlawrev-3343	1351	33	.	.	PUNCT
inlawrev-3343	1352	1	see	see	VERB
inlawrev-3343	1352	2	part	part	NOUN
inlawrev-3343	1352	3	-	-	PUNCT
inlawrev-3343	1352	4	time	time	NOUN
inlawrev-3343	1352	5	and	and	CCONJ
inlawrev-3343	1352	6	temporary	temporary	ADJ
inlawrev-3343	1352	7	workers	worker	NOUN
inlawrev-3343	1352	8	protection	protection	PROPN
inlawrev-3343	1352	9	act	act	PROPN
inlawrev-3343	1352	10	,	,	PUNCT
inlawrev-3343	1352	11	h.r	h.r	PROPN
inlawrev-3343	1352	12	.	.	PROPN
inlawrev-3343	1352	13	2118	2118	NUM
inlawrev-3343	1352	14	,	,	PUNCT
inlawrev-3343	1352	15	1	1	NUM
inlawrev-3343	1352	16	03d	03d	PROPN
inlawrev-3343	1352	17	cong	cong	PROPN
inlawrev-3343	1352	18	.	.	PROPN
inlawrev-3343	1353	1	,	,	PUNCT
inlawrev-3343	1353	2	1	1	NUM
inlawrev-3343	1353	3	st	st	PROPN
inlawrev-3343	1353	4	sess	sess	PROPN
inlawrev-3343	1353	5	.	.	PUNCT
inlawrev-3343	1354	1	(	(	PUNCT
inlawrev-3343	1354	2	1993	1993	NUM
inlawrev-3343	1354	3	)	)	PUNCT
inlawrev-3343	1354	4	.	.	PUNCT
inlawrev-3343	1355	1	this	this	DET
inlawrev-3343	1355	2	proposed	propose	VERB
inlawrev-3343	1355	3	legislation	legislation	NOUN
inlawrev-3343	1355	4	would	would	AUX
inlawrev-3343	1355	5	have	have	AUX
inlawrev-3343	1355	6	made	make	VERB
inlawrev-3343	1355	7	pro	pro	ADJ
inlawrev-3343	1355	8	-	-	ADJ
inlawrev-3343	1355	9	rata	rata	ADJ
inlawrev-3343	1355	10	pension	pension	NOUN
inlawrev-3343	1355	11	and	and	CCONJ
inlawrev-3343	1355	12	health	health	NOUN
inlawrev-3343	1355	13	benefits	benefit	NOUN
inlawrev-3343	1355	14	available	available	ADJ
inlawrev-3343	1355	15	to	to	ADP
inlawrev-3343	1355	16	all	all	DET
inlawrev-3343	1355	17	employees	employee	NOUN
inlawrev-3343	1355	18	who	who	PRON
inlawrev-3343	1355	19	worked	work	VERB
inlawrev-3343	1355	20	more	more	ADJ
inlawrev-3343	1355	21	than	than	ADP
inlawrev-3343	1355	22	500	500	NUM
inlawrev-3343	1355	23	hours	hour	NOUN
inlawrev-3343	1355	24	during	during	ADP
inlawrev-3343	1355	25	the	the	DET
inlawrev-3343	1355	26	year	year	NOUN
inlawrev-3343	1355	27	.	.	PUNCT
inlawrev-3343	1356	1	see	see	VERB
inlawrev-3343	1356	2	kenneth	kenneth	PROPN
inlawrev-3343	1356	3	g.	g.	PROPN
inlawrev-3343	1356	4	dau	dau	PROPN
inlawrev-3343	1356	5	-	-	PUNCT
inlawrev-3343	1356	6	schmidt	schmidt	NOUN
inlawrev-3343	1356	7	,	,	PUNCT
inlawrev-3343	1356	8	the	the	DET
inlawrev-3343	1356	9	labor	labor	NOUN
inlawrev-3343	1356	10	market	market	NOUN
inlawrev-3343	1356	11	transformed	transform	VERB
inlawrev-3343	1356	12	:	:	PUNCT
inlawrev-3343	1356	13	adapting	adapt	VERB
inlawrev-3343	1356	14	labor	labor	NOUN
inlawrev-3343	1356	15	and	and	CCONJ
inlawrev-3343	1356	16	employment	employment	NOUN
inlawrev-3343	1356	17	law	law	NOUN
inlawrev-3343	1356	18	to	to	ADP
inlawrev-3343	1356	19	the	the	DET
inlawrev-3343	1356	20	rise	rise	NOUN
inlawrev-3343	1356	21	of	of	ADP
inlawrev-3343	1356	22	the	the	DET
inlawrev-3343	1356	23	contingent	contingent	NOUN
inlawrev-3343	1356	24	work	work	NOUN
inlawrev-3343	1356	25	force	force	NOUN
inlawrev-3343	1356	26	,	,	PUNCT
inlawrev-3343	1356	27	52	52	NUM
inlawrev-3343	1356	28	wash	wash	NOUN
inlawrev-3343	1356	29	.	.	PUNCT
inlawrev-3343	1357	1	&	&	CCONJ
inlawrev-3343	1357	2	lee	lee	PROPN
inlawrev-3343	1357	3	l.	l.	PROPN
inlawrev-3343	1357	4	rev	rev	PROPN
inlawrev-3343	1357	5	.	.	PROPN
inlawrev-3343	1357	6	879	879	NUM
inlawrev-3343	1357	7	,	,	PUNCT
inlawrev-3343	1357	8	886	886	NUM
inlawrev-3343	1357	9	-	-	SYM
inlawrev-3343	1357	10	87	87	NUM
inlawrev-3343	1357	11	(	(	PUNCT
inlawrev-3343	1357	12	1995	1995	NUM
inlawrev-3343	1357	13	)	)	PUNCT
inlawrev-3343	1357	14	(	(	PUNCT
inlawrev-3343	1357	15	advocating	advocate	VERB
inlawrev-3343	1357	16	proportionate	proportionate	ADJ
inlawrev-3343	1357	17	benefits	benefit	NOUN
inlawrev-3343	1357	18	for	for	ADP
inlawrev-3343	1357	19	contingent	contingent	ADJ
inlawrev-3343	1357	20	workers	worker	NOUN
inlawrev-3343	1357	21	)	)	PUNCT
inlawrev-3343	1357	22	;	;	PUNCT
inlawrev-3343	1357	23	patricia	patricia	PROPN
inlawrev-3343	1357	24	schroeder	schroeder	PROPN
inlawrev-3343	1357	25	,	,	PUNCT
inlawrev-3343	1357	26	does	do	AUX
inlawrev-3343	1357	27	the	the	DET
inlawrev-3343	1357	28	growth	growth	NOUN
inlawrev-3343	1357	29	in	in	ADP
inlawrev-3343	1357	30	the	the	DET
inlawrev-3343	1357	31	contingent	contingent	NOUN
inlawrev-3343	1357	32	work	work	NOUN
inlawrev-3343	1357	33	force	force	NOUN
inlawrev-3343	1357	34	demand	demand	VERB
inlawrev-3343	1357	35	a	a	DET
inlawrev-3343	1357	36	change	change	NOUN
inlawrev-3343	1357	37	in	in	ADP
inlawrev-3343	1357	38	federal	federal	ADJ
inlawrev-3343	1357	39	policy	policy	NOUN
inlawrev-3343	1357	40	?	?	PUNCT
inlawrev-3343	1358	1	,	,	PUNCT
inlawrev-3343	1358	2	52	52	NUM
inlawrev-3343	1358	3	wash	wash	NOUN
inlawrev-3343	1358	4	.	.	PUNCT
inlawrev-3343	1358	5	&	&	CCONJ
inlawrev-3343	1358	6	lee	lee	PROPN
inlawrev-3343	1358	7	l.	l.	PROPN
inlawrev-3343	1358	8	rev	rev	PROPN
inlawrev-3343	1358	9	.	.	PROPN
inlawrev-3343	1359	1	73	73	NUM
inlawrev-3343	1359	2	1	1	NUM
inlawrev-3343	1359	3	,	,	PUNCT
inlawrev-3343	1359	4	756	756	NUM
inlawrev-3343	1359	5	-	-	SYM
inlawrev-3343	1359	6	37	37	NUM
inlawrev-3343	1359	7	(	(	PUNCT
inlawrev-3343	1359	8	1995	1995	NUM
inlawrev-3343	1359	9	)	)	PUNCT
inlawrev-3343	1359	10	.	.	PUNCT
inlawrev-3343	1360	1	269	269	NUM
inlawrev-3343	1360	2	.	.	PUNCT
inlawrev-3343	1361	1	in	in	ADP
inlawrev-3343	1361	2	order	order	NOUN
inlawrev-3343	1361	3	to	to	PART
inlawrev-3343	1361	4	secure	secure	VERB
inlawrev-3343	1361	5	favorable	favorable	ADJ
inlawrev-3343	1361	6	tax	tax	NOUN
inlawrev-3343	1361	7	treatment	treatment	NOUN
inlawrev-3343	1361	8	,	,	PUNCT
inlawrev-3343	1361	9	employer	employer	NOUN
inlawrev-3343	1361	10	pension	pension	NOUN
inlawrev-3343	1361	11	plans	plan	NOUN
inlawrev-3343	1361	12	are	be	AUX
inlawrev-3343	1361	13	barred	bar	VERB
inlawrev-3343	1361	14	by	by	ADP
inlawrev-3343	1361	15	the	the	DET
inlawrev-3343	1361	16	internal	internal	PROPN
inlawrev-3343	1361	17	revenue	revenue	NOUN
inlawrev-3343	1361	18	code	code	NOUN
inlawrev-3343	1361	19	from	from	ADP
inlawrev-3343	1361	20	discriminating	discriminate	VERB
inlawrev-3343	1361	21	in	in	ADP
inlawrev-3343	1361	22	favor	favor	NOUN
inlawrev-3343	1361	23	of	of	ADP
inlawrev-3343	1361	24	"	"	PUNCT
inlawrev-3343	1361	25	highly	highly	ADV
inlawrev-3343	1361	26	compensated	compensated	ADJ
inlawrev-3343	1361	27	employees	employee	NOUN
inlawrev-3343	1361	28	.	.	PUNCT
inlawrev-3343	1361	29	"	"	PUNCT
inlawrev-3343	1361	30	i.r.c	i.r.c	NOUN
inlawrev-3343	1361	31	.	.	PUNCT
inlawrev-3343	1362	1	§	§	PROPN
inlawrev-3343	1362	2	§	§	PROPN
inlawrev-3343	1362	3	401(a)(4	401(a)(4	NOUN
inlawrev-3343	1362	4	)	)	PUNCT
inlawrev-3343	1362	5	,	,	PUNCT
inlawrev-3343	1363	1	410(b	410(b	PROPN
inlawrev-3343	1363	2	)	)	PUNCT
inlawrev-3343	1363	3	,	,	PUNCT
inlawrev-3343	1363	4	414(q)(i	414(q)(i	NOUN
inlawrev-3343	1363	5	)	)	PUNCT
inlawrev-3343	1363	6	(	(	PUNCT
inlawrev-3343	1363	7	1994	1994	NUM
inlawrev-3343	1363	8	&	&	CCONJ
inlawrev-3343	1363	9	supp	supp	PROPN
inlawrev-3343	1363	10	.	.	PUNCT
inlawrev-3343	1364	1	ii	ii	PROPN
inlawrev-3343	1364	2	1996	1996	NUM
inlawrev-3343	1364	3	)	)	PUNCT
inlawrev-3343	1364	4	,	,	PUNCT
inlawrev-3343	1364	5	as	as	SCONJ
inlawrev-3343	1364	6	amended	amend	VERB
inlawrev-3343	1364	7	by	by	ADP
inlawrev-3343	1364	8	taxpayer	taxpayer	NOUN
inlawrev-3343	1364	9	relief	relief	NOUN
inlawrev-3343	1364	10	act	act	NOUN
inlawrev-3343	1364	11	of	of	ADP
inlawrev-3343	1364	12	1997	1997	NUM
inlawrev-3343	1364	13	,	,	PUNCT
inlawrev-3343	1364	14	pub	pub	NOUN
inlawrev-3343	1364	15	.	.	PUNCT
inlawrev-3343	1365	1	l.	l.	PROPN
inlawrev-3343	1365	2	no	no	INTJ
inlawrev-3343	1365	3	.	.	PROPN
inlawrev-3343	1366	1	105	105	NUM
inlawrev-3343	1366	2	-	-	SYM
inlawrev-3343	1366	3	134	134	NUM
inlawrev-3343	1366	4	,	,	PUNCT
inlawrev-3343	1366	5	1	1	NUM
inlawrev-3343	1366	6	1	1	NUM
inlawrev-3343	1366	7	1	1	NUM
inlawrev-3343	1366	8	stat	stat	NOUN
inlawrev-3343	1366	9	.	.	PUNCT
inlawrev-3343	1367	1	788	788	NUM
inlawrev-3343	1367	2	-	-	SYM
inlawrev-3343	1367	3	1	1	NUM
inlawrev-3343	1367	4	103	103	NUM
inlawrev-3343	1367	5	(	(	PUNCT
inlawrev-3343	1367	6	aug	aug	PROPN
inlawrev-3343	1367	7	.	.	PROPN
inlawrev-3343	1367	8	5	5	NUM
inlawrev-3343	1367	9	,	,	PUNCT
inlawrev-3343	1367	10	1997	1997	NUM
inlawrev-3343	1367	11	)	)	PUNCT
inlawrev-3343	1367	12	.	.	PUNCT
inlawrev-3343	1368	1	270	270	NUM
inlawrev-3343	1368	2	.	.	PUNCT
inlawrev-3343	1369	1	internal	internal	PROPN
inlawrev-3343	1369	2	revenue	revenue	NOUN
inlawrev-3343	1369	3	code	code	PROPN
inlawrev-3343	1369	4	§	§	PROPN
inlawrev-3343	1369	5	401(a	401(a	PROPN
inlawrev-3343	1369	6	)	)	PUNCT
inlawrev-3343	1369	7	requires	require	VERB
inlawrev-3343	1369	8	that	that	SCONJ
inlawrev-3343	1369	9	retirement	retirement	NOUN
inlawrev-3343	1369	10	plans	plan	NOUN
inlawrev-3343	1369	11	be	be	AUX
inlawrev-3343	1369	12	maintained	maintain	VERB
inlawrev-3343	1369	13	"	"	PUNCT
inlawrev-3343	1369	14	for	for	ADP
inlawrev-3343	1369	15	the	the	DET
inlawrev-3343	1369	16	exclusive	exclusive	ADJ
inlawrev-3343	1369	17	benefit	benefit	NOUN
inlawrev-3343	1369	18	of	of	ADP
inlawrev-3343	1369	19	.	.	PUNCT
inlawrev-3343	1369	20	.	.	PUNCT
inlawrev-3343	1369	21	.	.	PUNCT
inlawrev-3343	1370	1	employees	employee	NOUN
inlawrev-3343	1370	2	and	and	CCONJ
inlawrev-3343	1370	3	their	their	PRON
inlawrev-3343	1370	4	beneficiaries	beneficiary	NOUN
inlawrev-3343	1370	5	,	,	PUNCT
inlawrev-3343	1370	6	"	"	PUNCT
inlawrev-3343	1370	7	i	i	PROPN
inlawrev-3343	1370	8	d.	d.	PROPN
inlawrev-3343	1370	9	§	§	PROPN
inlawrev-3343	1370	10	401(a	401(a	PROPN
inlawrev-3343	1370	11	)	)	PUNCT
inlawrev-3343	1370	12	,	,	PUNCT
inlawrev-3343	1370	13	thus	thus	ADV
inlawrev-3343	1370	14	barring	bar	VERB
inlawrev-3343	1370	15	favorable	favorable	ADJ
inlawrev-3343	1370	16	tax	tax	NOUN
inlawrev-3343	1370	17	treatment	treatment	NOUN
inlawrev-3343	1370	18	for	for	ADP
inlawrev-3343	1370	19	plans	plan	NOUN
inlawrev-3343	1370	20	which	which	PRON
inlawrev-3343	1370	21	include	include	VERB
inlawrev-3343	1370	22	non	non	NOUN
inlawrev-3343	1370	23	-	-	NOUN
inlawrev-3343	1370	24	employees	employee	NOUN
inlawrev-3343	1370	25	.	.	PUNCT
inlawrev-3343	1371	1	see	see	VERB
inlawrev-3343	1371	2	professional	professional	PROPN
inlawrev-3343	1371	3	&	&	CCONJ
inlawrev-3343	1371	4	executive	executive	PROPN
inlawrev-3343	1371	5	leasing	leasing	PROPN
inlawrev-3343	1371	6	,	,	PUNCT
inlawrev-3343	1371	7	inc	inc	PROPN
inlawrev-3343	1371	8	.	.	PROPN
inlawrev-3343	1372	1	v.	v.	PROPN
inlawrev-3343	1372	2	comm'r	comm'r	NOUN
inlawrev-3343	1372	3	,	,	PUNCT
inlawrev-3343	1373	1	862	862	NUM
inlawrev-3343	1373	2	f.2d	f.2d	NOUN
inlawrev-3343	1373	3	751	751	NUM
inlawrev-3343	1373	4	(	(	PUNCT
inlawrev-3343	1373	5	9th	9th	ADJ
inlawrev-3343	1373	6	cir	cir	NOUN
inlawrev-3343	1373	7	.	.	PROPN
inlawrev-3343	1373	8	1988	1988	NUM
inlawrev-3343	1373	9	)	)	PUNCT
inlawrev-3343	1373	10	(	(	PUNCT
inlawrev-3343	1373	11	leasing	lease	VERB
inlawrev-3343	1373	12	agency	agency	NOUN
inlawrev-3343	1373	13	plan	plan	NOUN
inlawrev-3343	1373	14	which	which	PRON
inlawrev-3343	1373	15	included	include	VERB
inlawrev-3343	1373	16	its	its	PRON
inlawrev-3343	1373	17	leased	lease	VERB
inlawrev-3343	1373	18	workers	worker	NOUN
inlawrev-3343	1373	19	ineligible	ineligible	ADJ
inlawrev-3343	1373	20	for	for	ADP
inlawrev-3343	1373	21	favorable	favorable	ADJ
inlawrev-3343	1373	22	tax	tax	NOUN
inlawrev-3343	1373	23	treatment	treatment	NOUN
inlawrev-3343	1373	24	because	because	SCONJ
inlawrev-3343	1373	25	workers	worker	NOUN
inlawrev-3343	1373	26	were	be	AUX
inlawrev-3343	1373	27	employees	employee	NOUN
inlawrev-3343	1373	28	of	of	ADP
inlawrev-3343	1373	29	recipient	recipient	NOUN
inlawrev-3343	1373	30	employers	employer	NOUN
inlawrev-3343	1373	31	)	)	PUNCT
inlawrev-3343	1373	32	.	.	PUNCT
inlawrev-3343	1374	1	according	accord	VERB
inlawrev-3343	1374	2	to	to	ADP
inlawrev-3343	1374	3	one	one	NUM
inlawrev-3343	1374	4	commentator	commentator	NOUN
inlawrev-3343	1374	5	,	,	PUNCT
inlawrev-3343	1374	6	the	the	DET
inlawrev-3343	1374	7	leased	lease	VERB
inlawrev-3343	1374	8	employee	employee	NOUN
inlawrev-3343	1374	9	rules	rule	NOUN
inlawrev-3343	1374	10	were	be	AUX
inlawrev-3343	1374	11	prompted	prompt	VERB
inlawrev-3343	1374	12	by	by	ADP
inlawrev-3343	1374	13	a	a	DET
inlawrev-3343	1374	14	"	"	PUNCT
inlawrev-3343	1374	15	narrow	narrow	ADJ
inlawrev-3343	1374	16	abuse	abuse	NOUN
inlawrev-3343	1374	17	"	"	PUNCT
inlawrev-3343	1374	18	346	346	NUM
inlawrev-3343	1374	19	indiana	indiana	NOUN
inlawrev-3343	1374	20	law	law	NOUN
inlawrev-3343	1374	21	review	review	NOUN
inlawrev-3343	1375	1	[	[	X
inlawrev-3343	1375	2	vol	vol	NOUN
inlawrev-3343	1375	3	.	.	PUNCT
inlawrev-3343	1375	4	32:301	32:301	NUM
inlawrev-3343	1375	5	contained	contain	VERB
inlawrev-3343	1375	6	in	in	ADP
inlawrev-3343	1375	7	internal	internal	ADJ
inlawrev-3343	1375	8	revenue	revenue	NOUN
inlawrev-3343	1375	9	code	code	NOUN
inlawrev-3343	1375	10	§	§	PROPN
inlawrev-3343	1375	11	414(n	414(n	PROPN
inlawrev-3343	1375	12	)	)	PUNCT
inlawrev-3343	1375	13	that	that	PRON
inlawrev-3343	1375	14	leased	lease	VERB
inlawrev-3343	1375	15	employees	employee	NOUN
inlawrev-3343	1375	16	must	must	AUX
inlawrev-3343	1375	17	be	be	AUX
inlawrev-3343	1375	18	counted	count	VERB
inlawrev-3343	1375	19	for	for	ADP
inlawrev-3343	1375	20	purposes	purpose	NOUN
inlawrev-3343	1375	21	of	of	ADP
inlawrev-3343	1375	22	determining	determine	VERB
inlawrev-3343	1375	23	whether	whether	SCONJ
inlawrev-3343	1375	24	the	the	DET
inlawrev-3343	1375	25	company	company	NOUN
inlawrev-3343	1375	26	's	's	PART
inlawrev-3343	1375	27	benefit	benefit	NOUN
inlawrev-3343	1375	28	program	program	NOUN
inlawrev-3343	1375	29	unlawfully	unlawfully	ADV
inlawrev-3343	1375	30	discriminated	discriminate	VERB
inlawrev-3343	1375	31	in	in	ADP
inlawrev-3343	1375	32	favor	favor	NOUN
inlawrev-3343	1375	33	of	of	ADP
inlawrev-3343	1375	34	highly	highly	ADV
inlawrev-3343	1375	35	compensated	compensate	VERB
inlawrev-3343	1375	36	personnel.^^	personnel.^^	NOUN
inlawrev-3343	1375	37	'	'	PUNCT
inlawrev-3343	1375	38	in	in	ADP
inlawrev-3343	1375	39	order	order	NOUN
inlawrev-3343	1375	40	to	to	PART
inlawrev-3343	1375	41	be	be	AUX
inlawrev-3343	1375	42	considered	consider	VERB
inlawrev-3343	1375	43	a	a	DET
inlawrev-3343	1375	44	leased	lease	VERB
inlawrev-3343	1375	45	employee	employee	NOUN
inlawrev-3343	1375	46	under	under	ADP
inlawrev-3343	1375	47	internal	internal	ADJ
inlawrev-3343	1375	48	revenue	revenue	NOUN
inlawrev-3343	1375	49	code	code	NOUN
inlawrev-3343	1375	50	§	§	PROPN
inlawrev-3343	1375	51	414(n	414(n	PROPN
inlawrev-3343	1375	52	)	)	PUNCT
inlawrev-3343	1375	53	,	,	PUNCT
inlawrev-3343	1375	54	and	and	CCONJ
inlawrev-3343	1375	55	therefore	therefore	ADV
inlawrev-3343	1375	56	countable	countable	VERB
inlawrev-3343	1375	57	for	for	ADP
inlawrev-3343	1375	58	purposes	purpose	NOUN
inlawrev-3343	1375	59	of	of	ADP
inlawrev-3343	1375	60	determining	determine	VERB
inlawrev-3343	1375	61	the	the	DET
inlawrev-3343	1375	62	plan	plan	NOUN
inlawrev-3343	1375	63	's	's	PART
inlawrev-3343	1375	64	eligibility	eligibility	NOUN
inlawrev-3343	1375	65	for	for	ADP
inlawrev-3343	1375	66	favorable	favorable	ADJ
inlawrev-3343	1375	67	tax	tax	NOUN
inlawrev-3343	1375	68	treatment	treatment	NOUN
inlawrev-3343	1375	69	,	,	PUNCT
inlawrev-3343	1375	70	the	the	DET
inlawrev-3343	1375	71	services	service	NOUN
inlawrev-3343	1375	72	must	must	AUX
inlawrev-3343	1375	73	be	be	AUX
inlawrev-3343	1375	74	performed	perform	VERB
inlawrev-3343	1375	75	under	under	ADP
inlawrev-3343	1375	76	an	an	DET
inlawrev-3343	1375	77	agreement	agreement	NOUN
inlawrev-3343	1375	78	between	between	ADP
inlawrev-3343	1375	79	the	the	DET
inlawrev-3343	1375	80	recipient	recipient	NOUN
inlawrev-3343	1375	81	employer	employer	NOUN
inlawrev-3343	1375	82	and	and	CCONJ
inlawrev-3343	1375	83	the	the	DET
inlawrev-3343	1375	84	leasing	leasing	NOUN
inlawrev-3343	1375	85	organization	organization	NOUN
inlawrev-3343	1375	86	,	,	PUNCT
inlawrev-3343	1375	87	and	and	CCONJ
inlawrev-3343	1375	88	the	the	DET
inlawrev-3343	1375	89	worker	worker	NOUN
inlawrev-3343	1375	90	must	must	AUX
inlawrev-3343	1375	91	generally	generally	ADV
inlawrev-3343	1375	92	have	have	AUX
inlawrev-3343	1375	93	been	be	AUX
inlawrev-3343	1375	94	employed	employ	VERB
inlawrev-3343	1375	95	for	for	ADP
inlawrev-3343	1375	96	at	at	ADV
inlawrev-3343	1375	97	least	least	ADV
inlawrev-3343	1375	98	1500	1500	NUM
inlawrev-3343	1375	99	hours	hour	NOUN
inlawrev-3343	1375	100	during	during	ADP
inlawrev-3343	1375	101	a	a	DET
inlawrev-3343	1375	102	one	one	NUM
inlawrev-3343	1375	103	-	-	PUNCT
inlawrev-3343	1375	104	year	year	NOUN
inlawrev-3343	1375	105	period.^^^	period.^^^	NOUN
inlawrev-3343	1375	106	the	the	DET
inlawrev-3343	1375	107	small	small	ADJ
inlawrev-3343	1375	108	business	business	NOUN
inlawrev-3343	1375	109	job	job	NOUN
inlawrev-3343	1375	110	protection	protection	NOUN
inlawrev-3343	1375	111	act	act	NOUN
inlawrev-3343	1375	112	of	of	ADP
inlawrev-3343	1375	113	1996^^^	1996^^^	NUM
inlawrev-3343	1375	114	added	add	VERB
inlawrev-3343	1375	115	the	the	DET
inlawrev-3343	1375	116	requirement	requirement	NOUN
inlawrev-3343	1375	117	that	that	SCONJ
inlawrev-3343	1375	118	the	the	DET
inlawrev-3343	1375	119	leased	lease	VERB
inlawrev-3343	1375	120	employee	employee	NOUN
inlawrev-3343	1375	121	's	's	PART
inlawrev-3343	1375	122	work	work	NOUN
inlawrev-3343	1375	123	must	must	AUX
inlawrev-3343	1375	124	be	be	AUX
inlawrev-3343	1375	125	performed	perform	VERB
inlawrev-3343	1375	126	under	under	ADP
inlawrev-3343	1375	127	the	the	DET
inlawrev-3343	1375	128	primary	primary	ADJ
inlawrev-3343	1375	129	direction	direction	NOUN
inlawrev-3343	1375	130	and	and	CCONJ
inlawrev-3343	1375	131	control	control	NOUN
inlawrev-3343	1375	132	of	of	ADP
inlawrev-3343	1375	133	the	the	DET
inlawrev-3343	1375	134	recipient	recipient	NOUN
inlawrev-3343	1375	135	.	.	PUNCT
inlawrev-3343	1376	1	if	if	SCONJ
inlawrev-3343	1376	2	the	the	DET
inlawrev-3343	1376	3	employer	employer	NOUN
inlawrev-3343	1376	4	is	be	AUX
inlawrev-3343	1376	5	careful	careful	ADJ
inlawrev-3343	1376	6	in	in	ADP
inlawrev-3343	1376	7	his	his	PRON
inlawrev-3343	1376	8	use	use	NOUN
inlawrev-3343	1376	9	of	of	ADP
inlawrev-3343	1376	10	leased	lease	VERB
inlawrev-3343	1376	11	workers	worker	NOUN
inlawrev-3343	1376	12	,	,	PUNCT
inlawrev-3343	1376	13	the	the	DET
inlawrev-3343	1376	14	internal	internal	ADJ
inlawrev-3343	1376	15	revenue	revenue	NOUN
inlawrev-3343	1376	16	code	code	NOUN
inlawrev-3343	1376	17	's	's	PART
inlawrev-3343	1376	18	'	'	PUNCT
inlawrev-3343	1376	19	counting	counting	NOUN
inlawrev-3343	1376	20	'	'	PUNCT
inlawrev-3343	1376	21	requirement	requirement	NOUN
inlawrev-3343	1376	22	is	be	AUX
inlawrev-3343	1376	23	likely	likely	ADJ
inlawrev-3343	1376	24	to	to	PART
inlawrev-3343	1376	25	be	be	AUX
inlawrev-3343	1376	26	of	of	ADP
inlawrev-3343	1376	27	marginal	marginal	ADJ
inlawrev-3343	1376	28	significance	significance	NOUN
inlawrev-3343	1376	29	.	.	PUNCT
inlawrev-3343	1377	1	first	first	ADV
inlawrev-3343	1377	2	,	,	PUNCT
inlawrev-3343	1377	3	the	the	DET
inlawrev-3343	1377	4	employer	employer	NOUN
inlawrev-3343	1377	5	can	can	AUX
inlawrev-3343	1377	6	limit	limit	VERB
inlawrev-3343	1377	7	his	his	PRON
inlawrev-3343	1377	8	use	use	NOUN
inlawrev-3343	1377	9	of	of	ADP
inlawrev-3343	1377	10	leased	lease	VERB
inlawrev-3343	1377	11	workers	worker	NOUN
inlawrev-3343	1377	12	to	to	ADP
inlawrev-3343	1377	13	less	less	ADJ
inlawrev-3343	1377	14	than	than	ADP
inlawrev-3343	1377	15	1500	1500	NUM
inlawrev-3343	1377	16	hours	hour	NOUN
inlawrev-3343	1377	17	during	during	ADP
inlawrev-3343	1377	18	the	the	DET
inlawrev-3343	1377	19	year	year	NOUN
inlawrev-3343	1377	20	.	.	PUNCT
inlawrev-3343	1378	1	alternatively	alternatively	ADV
inlawrev-3343	1378	2	,	,	PUNCT
inlawrev-3343	1378	3	employers	employer	NOUN
inlawrev-3343	1378	4	can	can	AUX
inlawrev-3343	1378	5	utilize	utilize	VERB
inlawrev-3343	1378	6	leasing	leasing	NOUN
inlawrev-3343	1378	7	agencies	agency	NOUN
inlawrev-3343	1378	8	which	which	PRON
inlawrev-3343	1378	9	provide	provide	VERB
inlawrev-3343	1378	10	supervision	supervision	NOUN
inlawrev-3343	1378	11	along	along	ADP
inlawrev-3343	1378	12	with	with	ADP
inlawrev-3343	1378	13	a	a	DET
inlawrev-3343	1378	14	staff	staff	NOUN
inlawrev-3343	1378	15	of	of	ADP
inlawrev-3343	1378	16	leased	lease	VERB
inlawrev-3343	1378	17	workers	worker	NOUN
inlawrev-3343	1378	18	since	since	SCONJ
inlawrev-3343	1378	19	the	the	DET
inlawrev-3343	1378	20	right	right	NOUN
inlawrev-3343	1378	21	of	of	ADP
inlawrev-3343	1378	22	control	control	NOUN
inlawrev-3343	1378	23	in	in	ADP
inlawrev-3343	1378	24	such	such	DET
inlawrev-3343	1378	25	an	an	DET
inlawrev-3343	1378	26	arrangement	arrangement	NOUN
inlawrev-3343	1378	27	would	would	AUX
inlawrev-3343	1378	28	not	not	PART
inlawrev-3343	1378	29	be	be	AUX
inlawrev-3343	1378	30	vested	vest	VERB
inlawrev-3343	1378	31	in	in	ADP
inlawrev-3343	1378	32	the	the	DET
inlawrev-3343	1378	33	employer.^^'^	employer.^^'^	NOUN
inlawrev-3343	1378	34	it	it	PRON
inlawrev-3343	1378	35	is	be	AUX
inlawrev-3343	1378	36	also	also	ADV
inlawrev-3343	1378	37	generally	generally	ADV
inlawrev-3343	1378	38	true	true	ADJ
inlawrev-3343	1378	39	that	that	SCONJ
inlawrev-3343	1378	40	leased	lease	VERB
inlawrev-3343	1378	41	professionals	professional	NOUN
inlawrev-3343	1378	42	,	,	PUNCT
inlawrev-3343	1378	43	such	such	ADJ
inlawrev-3343	1378	44	as	as	ADP
inlawrev-3343	1378	45	attorneys	attorney	NOUN
inlawrev-3343	1378	46	,	,	PUNCT
inlawrev-3343	1378	47	accountants	accountant	NOUN
inlawrev-3343	1378	48	,	,	PUNCT
inlawrev-3343	1378	49	doctors	doctor	NOUN
inlawrev-3343	1378	50	,	,	PUNCT
inlawrev-3343	1378	51	systems	system	NOUN
inlawrev-3343	1378	52	analysts	analyst	NOUN
inlawrev-3343	1378	53	,	,	PUNCT
inlawrev-3343	1378	54	and	and	CCONJ
inlawrev-3343	1378	55	engineers	engineer	NOUN
inlawrev-3343	1378	56	,	,	PUNCT
inlawrev-3343	1378	57	who	who	PRON
inlawrev-3343	1378	58	normally	normally	ADV
inlawrev-3343	1378	59	use	use	VERB
inlawrev-3343	1378	60	independent	independent	ADJ
inlawrev-3343	1378	61	judgment	judgment	NOUN
inlawrev-3343	1378	62	and	and	CCONJ
inlawrev-3343	1378	63	discretion	discretion	NOUN
inlawrev-3343	1378	64	in	in	ADP
inlawrev-3343	1378	65	performing	perform	VERB
inlawrev-3343	1378	66	their	their	PRON
inlawrev-3343	1378	67	functions	function	NOUN
inlawrev-3343	1378	68	,	,	PUNCT
inlawrev-3343	1378	69	are	be	AUX
inlawrev-3343	1378	70	unlikely	unlikely	ADJ
inlawrev-3343	1378	71	to	to	PART
inlawrev-3343	1378	72	be	be	AUX
inlawrev-3343	1378	73	considered	consider	VERB
inlawrev-3343	1378	74	leased	lease	VERB
inlawrev-3343	1378	75	workers	worker	NOUN
inlawrev-3343	1378	76	for	for	ADP
inlawrev-3343	1378	77	purposes	purpose	NOUN
inlawrev-3343	1378	78	of	of	ADP
inlawrev-3343	1378	79	determining	determine	VERB
inlawrev-3343	1378	80	a	a	DET
inlawrev-3343	1378	81	plan	plan	NOUN
inlawrev-3343	1378	82	's	's	PART
inlawrev-3343	1378	83	eligibility	eligibility	NOUN
inlawrev-3343	1378	84	for	for	ADP
inlawrev-3343	1378	85	favored	favor	VERB
inlawrev-3343	1378	86	tax	tax	NOUN
inlawrev-3343	1378	87	treatment.^^^	treatment.^^^	PROPN
inlawrev-3343	1378	88	engaged	engage	VERB
inlawrev-3343	1378	89	in	in	ADP
inlawrev-3343	1378	90	by	by	ADP
inlawrev-3343	1378	91	certain	certain	ADJ
inlawrev-3343	1378	92	small	small	ADJ
inlawrev-3343	1378	93	professional	professional	ADJ
inlawrev-3343	1378	94	groups	group	NOUN
inlawrev-3343	1378	95	who	who	PRON
inlawrev-3343	1378	96	were	be	AUX
inlawrev-3343	1378	97	firing	fire	VERB
inlawrev-3343	1378	98	their	their	PRON
inlawrev-3343	1378	99	entire	entire	ADJ
inlawrev-3343	1378	100	staffs	staff	NOUN
inlawrev-3343	1378	101	,	,	PUNCT
inlawrev-3343	1378	102	transferring	transfer	VERB
inlawrev-3343	1378	103	them	they	PRON
inlawrev-3343	1378	104	to	to	ADP
inlawrev-3343	1378	105	the	the	DET
inlawrev-3343	1378	106	payroll	payroll	NOUN
inlawrev-3343	1378	107	of	of	ADP
inlawrev-3343	1378	108	a	a	DET
inlawrev-3343	1378	109	leasing	leasing	NOUN
inlawrev-3343	1378	110	organization	organization	NOUN
inlawrev-3343	1378	111	,	,	PUNCT
inlawrev-3343	1378	112	and	and	CCONJ
inlawrev-3343	1378	113	then	then	ADV
inlawrev-3343	1378	114	setting	set	VERB
inlawrev-3343	1378	115	up	up	ADP
inlawrev-3343	1378	116	rich	rich	ADJ
inlawrev-3343	1378	117	pension	pension	NOUN
inlawrev-3343	1378	118	plans	plan	NOUN
inlawrev-3343	1378	119	for	for	ADP
inlawrev-3343	1378	120	themselves	themselves	PRON
inlawrev-3343	1378	121	.	.	PUNCT
inlawrev-3343	1379	1	lenz	lenz	PROPN
inlawrev-3343	1379	2	,	,	PUNCT
inlawrev-3343	1379	3	supra	supra	PROPN
inlawrev-3343	1379	4	note	note	PROPN
inlawrev-3343	1379	5	33	33	NUM
inlawrev-3343	1379	6	,	,	PUNCT
inlawrev-3343	1379	7	at	at	ADP
inlawrev-3343	1379	8	22	22	NUM
inlawrev-3343	1379	9	.	.	PUNCT
inlawrev-3343	1380	1	271	271	NUM
inlawrev-3343	1380	2	.	.	PUNCT
inlawrev-3343	1381	1	i.r.c.§41	i.r.c.§41	VERB
inlawrev-3343	1381	2	4(n	4(n	NOUN
inlawrev-3343	1381	3	)	)	PUNCT
inlawrev-3343	1381	4	(	(	PUNCT
inlawrev-3343	1381	5	1	1	NUM
inlawrev-3343	1381	6	994	994	NUM
inlawrev-3343	1381	7	&	&	CCONJ
inlawrev-3343	1381	8	supp	supp	PROPN
inlawrev-3343	1381	9	.	.	PUNCT
inlawrev-3343	1382	1	ii	ii	PROPN
inlawrev-3343	1382	2	1	1	NUM
inlawrev-3343	1382	3	996	996	NUM
inlawrev-3343	1382	4	)	)	PUNCT
inlawrev-3343	1382	5	.	.	PUNCT
inlawrev-3343	1383	1	272	272	NUM
inlawrev-3343	1383	2	.	.	PUNCT
inlawrev-3343	1383	3	internal	internal	PROPN
inlawrev-3343	1383	4	revenue	revenue	NOUN
inlawrev-3343	1383	5	code	code	NOUN
inlawrev-3343	1383	6	§	§	PROPN
inlawrev-3343	1383	7	414(n)(2)(b	414(n)(2)(b	PROPN
inlawrev-3343	1383	8	)	)	PUNCT
inlawrev-3343	1383	9	requires	require	VERB
inlawrev-3343	1383	10	that	that	SCONJ
inlawrev-3343	1383	11	companies	company	NOUN
inlawrev-3343	1383	12	count	count	VERB
inlawrev-3343	1383	13	leased	lease	VERB
inlawrev-3343	1383	14	employees	employee	NOUN
inlawrev-3343	1383	15	who	who	PRON
inlawrev-3343	1383	16	work	work	VERB
inlawrev-3343	1383	17	on	on	ADP
inlawrev-3343	1383	18	a	a	DET
inlawrev-3343	1383	19	"	"	PUNCT
inlawrev-3343	1383	20	substantially	substantially	ADV
inlawrev-3343	1383	21	full	full	ADJ
inlawrev-3343	1383	22	-	-	PUNCT
inlawrev-3343	1383	23	time	time	NOUN
inlawrev-3343	1383	24	"	"	PUNCT
inlawrev-3343	1383	25	basis	basis	NOUN
inlawrev-3343	1383	26	.	.	PUNCT
inlawrev-3343	1384	1	i	i	PRON
inlawrev-3343	1384	2	d.	d.	PROPN
inlawrev-3343	1384	3	§	§	PROPN
inlawrev-3343	1384	4	414(n)(2)(b	414(n)(2)(b	PROPN
inlawrev-3343	1384	5	)	)	PUNCT
inlawrev-3343	1384	6	(	(	PUNCT
inlawrev-3343	1384	7	supp	supp	PROPN
inlawrev-3343	1384	8	.	.	PUNCT
inlawrev-3343	1384	9	ii	ii	PROPN
inlawrev-3343	1384	10	1996	1996	NUM
inlawrev-3343	1384	11	)	)	PUNCT
inlawrev-3343	1384	12	.	.	PUNCT
inlawrev-3343	1385	1	proposed	propose	VERB
inlawrev-3343	1385	2	irs	irs	PROPN
inlawrev-3343	1385	3	regulations	regulation	NOUN
inlawrev-3343	1385	4	set	set	VERB
inlawrev-3343	1385	5	a	a	DET
inlawrev-3343	1385	6	figure	figure	NOUN
inlawrev-3343	1385	7	of	of	ADP
inlawrev-3343	1385	8	1	1	NUM
inlawrev-3343	1385	9	500	500	NUM
inlawrev-3343	1385	10	hours	hour	NOUN
inlawrev-3343	1385	11	or	or	CCONJ
inlawrev-3343	1385	12	75	75	NUM
inlawrev-3343	1385	13	%	%	NOUN
inlawrev-3343	1385	14	of	of	ADP
inlawrev-3343	1385	15	the	the	DET
inlawrev-3343	1385	16	median	median	ADJ
inlawrev-3343	1385	17	hours	hour	NOUN
inlawrev-3343	1385	18	worked	work	VERB
inlawrev-3343	1385	19	by	by	ADP
inlawrev-3343	1385	20	employees	employee	NOUN
inlawrev-3343	1385	21	performing	perform	VERB
inlawrev-3343	1385	22	similar	similar	ADJ
inlawrev-3343	1385	23	services	service	NOUN
inlawrev-3343	1385	24	for	for	ADP
inlawrev-3343	1385	25	the	the	DET
inlawrev-3343	1385	26	employer	employer	NOUN
inlawrev-3343	1385	27	,	,	PUNCT
inlawrev-3343	1385	28	with	with	ADP
inlawrev-3343	1385	29	a	a	DET
inlawrev-3343	1385	30	minimum	minimum	NOUN
inlawrev-3343	1385	31	of	of	ADP
inlawrev-3343	1385	32	501	501	NUM
inlawrev-3343	1385	33	hours	hour	NOUN
inlawrev-3343	1385	34	.	.	PUNCT
inlawrev-3343	1386	1	see	see	VERB
inlawrev-3343	1386	2	hammond	hammond	PROPN
inlawrev-3343	1386	3	,	,	PUNCT
inlawrev-3343	1386	4	supra	supra	PROPN
inlawrev-3343	1386	5	note	note	NOUN
inlawrev-3343	1386	6	33	33	NUM
inlawrev-3343	1386	7	,	,	PUNCT
inlawrev-3343	1386	8	at	at	ADP
inlawrev-3343	1386	9	185	185	NUM
inlawrev-3343	1386	10	-	-	SYM
inlawrev-3343	1386	11	90	90	NUM
inlawrev-3343	1386	12	.	.	PUNCT
inlawrev-3343	1386	13	273	273	NUM
inlawrev-3343	1386	14	.	.	PUNCT
inlawrev-3343	1387	1	pub	pub	NOUN
inlawrev-3343	1387	2	.	.	PUNCT
inlawrev-3343	1388	1	l.	l.	PROPN
inlawrev-3343	1388	2	no	no	INTJ
inlawrev-3343	1388	3	.	.	PROPN
inlawrev-3343	1389	1	104	104	NUM
inlawrev-3343	1389	2	-	-	SYM
inlawrev-3343	1389	3	188	188	NUM
inlawrev-3343	1389	4	,	,	PUNCT
inlawrev-3343	1389	5	§	§	PROPN
inlawrev-3343	1389	6	1454(a	1454(a	NUM
inlawrev-3343	1389	7	)	)	PUNCT
inlawrev-3343	1389	8	,	,	PUNCT
inlawrev-3343	1389	9	1	1	NUM
inlawrev-3343	1389	10	10	10	NUM
inlawrev-3343	1389	11	stat	stat	NOUN
inlawrev-3343	1389	12	.	.	PUNCT
inlawrev-3343	1390	1	1755	1755	NUM
inlawrev-3343	1390	2	(	(	PUNCT
inlawrev-3343	1390	3	codified	codify	VERB
inlawrev-3343	1390	4	at	at	ADP
inlawrev-3343	1390	5	i.r.c	i.r.c	NOUN
inlawrev-3343	1390	6	.	.	PUNCT
inlawrev-3343	1391	1	§	§	PROPN
inlawrev-3343	1391	2	4i4(n)(2)(c	4i4(n)(2)(c	NUM
inlawrev-3343	1391	3	)	)	PUNCT
inlawrev-3343	1391	4	(	(	PUNCT
inlawrev-3343	1391	5	supp	supp	PROPN
inlawrev-3343	1391	6	.	.	PUNCT
inlawrev-3343	1391	7	ii	ii	PROPN
inlawrev-3343	1391	8	1996	1996	NUM
inlawrev-3343	1391	9	)	)	PUNCT
inlawrev-3343	1391	10	)	)	PUNCT
inlawrev-3343	1391	11	.	.	PUNCT
inlawrev-3343	1392	1	the	the	DET
inlawrev-3343	1392	2	'	'	PUNCT
inlawrev-3343	1392	3	direction	direction	NOUN
inlawrev-3343	1392	4	and	and	CCONJ
inlawrev-3343	1392	5	control	control	NOUN
inlawrev-3343	1392	6	'	'	PART
inlawrev-3343	1392	7	test	test	NOUN
inlawrev-3343	1392	8	replaced	replace	VERB
inlawrev-3343	1392	9	the	the	DET
inlawrev-3343	1392	10	previous	previous	ADJ
inlawrev-3343	1392	11	requirement	requirement	NOUN
inlawrev-3343	1392	12	that	that	SCONJ
inlawrev-3343	1392	13	the	the	DET
inlawrev-3343	1392	14	work	work	NOUN
inlawrev-3343	1392	15	be	be	AUX
inlawrev-3343	1392	16	of	of	ADP
inlawrev-3343	1392	17	a	a	DET
inlawrev-3343	1392	18	type	type	NOUN
inlawrev-3343	1392	19	historically	historically	ADV
inlawrev-3343	1392	20	performed	perform	VERB
inlawrev-3343	1392	21	by	by	ADP
inlawrev-3343	1392	22	employees	employee	NOUN
inlawrev-3343	1392	23	in	in	ADP
inlawrev-3343	1392	24	the	the	DET
inlawrev-3343	1392	25	recipient	recipient	NOUN
inlawrev-3343	1392	26	's	's	PART
inlawrev-3343	1392	27	field	field	NOUN
inlawrev-3343	1392	28	of	of	ADP
inlawrev-3343	1392	29	business	business	NOUN
inlawrev-3343	1392	30	.	.	PUNCT
inlawrev-3343	1393	1	the	the	DET
inlawrev-3343	1393	2	new	new	ADJ
inlawrev-3343	1393	3	test	test	NOUN
inlawrev-3343	1393	4	narrows	narrow	VERB
inlawrev-3343	1393	5	the	the	DET
inlawrev-3343	1393	6	applicability	applicability	NOUN
inlawrev-3343	1393	7	of	of	ADP
inlawrev-3343	1393	8	the	the	DET
inlawrev-3343	1393	9	leased	lease	VERB
inlawrev-3343	1393	10	employee	employee	NOUN
inlawrev-3343	1393	11	rules	rule	NOUN
inlawrev-3343	1393	12	.	.	PUNCT
inlawrev-3343	1394	1	see	see	VERB
inlawrev-3343	1394	2	lenz	lenz	PROPN
inlawrev-3343	1394	3	,	,	PUNCT
inlawrev-3343	1394	4	supra	supra	PROPN
inlawrev-3343	1394	5	note	note	PROPN
inlawrev-3343	1394	6	33	33	NUM
inlawrev-3343	1394	7	,	,	PUNCT
inlawrev-3343	1394	8	at	at	ADP
inlawrev-3343	1394	9	23	23	NUM
inlawrev-3343	1394	10	;	;	PUNCT
inlawrev-3343	1394	11	kallstrom	kallstrom	PROPN
inlawrev-3343	1394	12	&	&	CCONJ
inlawrev-3343	1394	13	wellons	wellon	NOUN
inlawrev-3343	1394	14	,	,	PUNCT
inlawrev-3343	1394	15	supra	supra	PROPN
inlawrev-3343	1394	16	note	note	NOUN
inlawrev-3343	1394	17	194	194	NUM
inlawrev-3343	1394	18	,	,	PUNCT
inlawrev-3343	1394	19	at	at	ADP
inlawrev-3343	1394	20	13	13	NUM
inlawrev-3343	1394	21	,	,	PUNCT
inlawrev-3343	1394	22	according	accord	VERB
inlawrev-3343	1394	23	to	to	ADP
inlawrev-3343	1394	24	one	one	NUM
inlawrev-3343	1394	25	commentator	commentator	NOUN
inlawrev-3343	1394	26	,	,	PUNCT
inlawrev-3343	1394	27	the	the	DET
inlawrev-3343	1394	28	prior	prior	ADJ
inlawrev-3343	1394	29	historical	historical	ADJ
inlawrev-3343	1394	30	performance	performance	NOUN
inlawrev-3343	1394	31	test	test	NOUN
inlawrev-3343	1394	32	focused	focus	VERB
inlawrev-3343	1394	33	on	on	ADP
inlawrev-3343	1394	34	"	"	PUNCT
inlawrev-3343	1394	35	whether	whether	SCONJ
inlawrev-3343	1394	36	,	,	PUNCT
inlawrev-3343	1394	37	as	as	ADP
inlawrev-3343	1394	38	an	an	DET
inlawrev-3343	1394	39	industrial	industrial	ADJ
inlawrev-3343	1394	40	practice	practice	NOUN
inlawrev-3343	1394	41	,	,	PUNCT
inlawrev-3343	1394	42	the	the	DET
inlawrev-3343	1394	43	services	service	NOUN
inlawrev-3343	1394	44	being	be	AUX
inlawrev-3343	1394	45	performed	perform	VERB
inlawrev-3343	1394	46	are	be	AUX
inlawrev-3343	1394	47	those	those	PRON
inlawrev-3343	1394	48	that	that	PRON
inlawrev-3343	1394	49	are	be	AUX
inlawrev-3343	1394	50	typically	typically	ADV
inlawrev-3343	1394	51	performed	perform	VERB
inlawrev-3343	1394	52	by	by	ADP
inlawrev-3343	1394	53	persons	person	NOUN
inlawrev-3343	1394	54	treated	treat	VERB
inlawrev-3343	1394	55	as	as	ADP
inlawrev-3343	1394	56	employees	employee	NOUN
inlawrev-3343	1394	57	of	of	ADP
inlawrev-3343	1394	58	the	the	DET
inlawrev-3343	1394	59	service	service	NOUN
inlawrev-3343	1394	60	recipient	recipient	NOUN
inlawrev-3343	1394	61	.	.	PUNCT
inlawrev-3343	1394	62	"	"	PUNCT
inlawrev-3343	1395	1	hammond	hammond	PROPN
inlawrev-3343	1395	2	,	,	PUNCT
inlawrev-3343	1395	3	supra	supra	PROPN
inlawrev-3343	1395	4	note	note	NOUN
inlawrev-3343	1395	5	33	33	NUM
inlawrev-3343	1395	6	,	,	PUNCT
inlawrev-3343	1395	7	at	at	ADP
inlawrev-3343	1395	8	161	161	NUM
inlawrev-3343	1395	9	,	,	PUNCT
inlawrev-3343	1395	10	184	184	NUM
inlawrev-3343	1395	11	.	.	NOUN
inlawrev-3343	1395	12	274	274	NUM
inlawrev-3343	1395	13	.	.	PUNCT
inlawrev-3343	1396	1	see	see	VERB
inlawrev-3343	1396	2	lenz	lenz	PROPN
inlawrev-3343	1396	3	,	,	PUNCT
inlawrev-3343	1396	4	supra	supra	PROPN
inlawrev-3343	1396	5	note	note	PROPN
inlawrev-3343	1396	6	33	33	NUM
inlawrev-3343	1396	7	,	,	PUNCT
inlawrev-3343	1396	8	at	at	ADP
inlawrev-3343	1396	9	23	23	NUM
inlawrev-3343	1396	10	(	(	PUNCT
inlawrev-3343	1396	11	"	"	PUNCT
inlawrev-3343	1396	12	[	[	X
inlawrev-3343	1396	13	c]ustomers	c]ustomer	NOUN
inlawrev-3343	1396	14	will	will	AUX
inlawrev-3343	1396	15	not	not	PART
inlawrev-3343	1396	16	have	have	VERB
inlawrev-3343	1396	17	to	to	PART
inlawrev-3343	1396	18	count	count	VERB
inlawrev-3343	1396	19	a	a	DET
inlawrev-3343	1396	20	third	third	ADJ
inlawrev-3343	1396	21	-	-	PUNCT
inlawrev-3343	1396	22	party	party	NOUN
inlawrev-3343	1396	23	employee	employee	NOUN
inlawrev-3343	1396	24	as	as	ADP
inlawrev-3343	1396	25	a	a	DET
inlawrev-3343	1396	26	potential	potential	ADJ
inlawrev-3343	1396	27	leased	lease	VERB
inlawrev-3343	1396	28	employee	employee	NOUN
inlawrev-3343	1396	29	in	in	ADP
inlawrev-3343	1396	30	cases	case	NOUN
inlawrev-3343	1396	31	where	where	SCONJ
inlawrev-3343	1396	32	the	the	DET
inlawrev-3343	1396	33	employee	employee	NOUN
inlawrev-3343	1396	34	's	's	PART
inlawrev-3343	1396	35	work	work	NOUN
inlawrev-3343	1396	36	is	be	AUX
inlawrev-3343	1396	37	directed	direct	VERB
inlawrev-3343	1396	38	and	and	CCONJ
inlawrev-3343	1396	39	controlled	control	VERB
inlawrev-3343	1396	40	primarily	primarily	ADV
inlawrev-3343	1396	41	by	by	ADP
inlawrev-3343	1396	42	the	the	DET
inlawrev-3343	1396	43	staffing	staffing	NOUN
inlawrev-3343	1396	44	firm	firm	NOUN
inlawrev-3343	1396	45	and	and	CCONJ
inlawrev-3343	1396	46	not	not	PART
inlawrev-3343	1396	47	the	the	DET
inlawrev-3343	1396	48	customer	customer	NOUN
inlawrev-3343	1396	49	.	.	PUNCT
inlawrev-3343	1396	50	"	"	PUNCT
inlawrev-3343	1396	51	)	)	PUNCT
inlawrev-3343	1396	52	.	.	PUNCT
inlawrev-3343	1397	1	however	however	ADV
inlawrev-3343	1397	2	,	,	PUNCT
inlawrev-3343	1397	3	the	the	DET
inlawrev-3343	1397	4	right	right	NOUN
inlawrev-3343	1397	5	of	of	ADP
inlawrev-3343	1397	6	control	control	NOUN
inlawrev-3343	1397	7	test	test	NOUN
inlawrev-3343	1397	8	is	be	AUX
inlawrev-3343	1397	9	measured	measure	VERB
inlawrev-3343	1397	10	by	by	ADP
inlawrev-3343	1397	11	the	the	DET
inlawrev-3343	1397	12	totality	totality	NOUN
inlawrev-3343	1397	13	of	of	ADP
inlawrev-3343	1397	14	the	the	DET
inlawrev-3343	1397	15	circumstances	circumstance	NOUN
inlawrev-3343	1397	16	,	,	PUNCT
inlawrev-3343	1397	17	and	and	CCONJ
inlawrev-3343	1397	18	retention	retention	NOUN
inlawrev-3343	1397	19	of	of	ADP
inlawrev-3343	1397	20	some	some	DET
inlawrev-3343	1397	21	supervision	supervision	NOUN
inlawrev-3343	1397	22	rights	right	NOUN
inlawrev-3343	1397	23	by	by	ADP
inlawrev-3343	1397	24	the	the	DET
inlawrev-3343	1397	25	employer	employer	NOUN
inlawrev-3343	1397	26	may	may	AUX
inlawrev-3343	1397	27	be	be	AUX
inlawrev-3343	1397	28	enough	enough	ADJ
inlawrev-3343	1397	29	to	to	PART
inlawrev-3343	1397	30	trigger	trigger	VERB
inlawrev-3343	1397	31	applicability	applicability	NOUN
inlawrev-3343	1397	32	of	of	ADP
inlawrev-3343	1397	33	the	the	DET
inlawrev-3343	1397	34	leased	lease	VERB
inlawrev-3343	1397	35	employee	employee	NOUN
inlawrev-3343	1397	36	rules	rule	NOUN
inlawrev-3343	1397	37	.	.	PUNCT
inlawrev-3343	1398	1	275	275	NUM
inlawrev-3343	1398	2	.	.	PUNCT
inlawrev-3343	1399	1	this	this	DET
inlawrev-3343	1399	2	conclusion	conclusion	NOUN
inlawrev-3343	1399	3	is	be	AUX
inlawrev-3343	1399	4	based	base	VERB
inlawrev-3343	1399	5	on	on	ADP
inlawrev-3343	1399	6	the	the	DET
inlawrev-3343	1399	7	legislative	legislative	ADJ
inlawrev-3343	1399	8	history	history	NOUN
inlawrev-3343	1399	9	behind	behind	ADP
inlawrev-3343	1399	10	the	the	DET
inlawrev-3343	1399	11	new	new	ADJ
inlawrev-3343	1399	12	right	right	NOUN
inlawrev-3343	1399	13	of	of	ADP
inlawrev-3343	1399	14	control	control	NOUN
inlawrev-3343	1399	15	test	test	NOUN
inlawrev-3343	1399	16	for	for	ADP
inlawrev-3343	1399	17	determining	determine	VERB
inlawrev-3343	1399	18	leased	lease	VERB
inlawrev-3343	1399	19	worker	worker	NOUN
inlawrev-3343	1399	20	status	status	NOUN
inlawrev-3343	1399	21	contained	contain	VERB
inlawrev-3343	1399	22	in	in	ADP
inlawrev-3343	1399	23	the	the	DET
inlawrev-3343	1399	24	small	small	ADJ
inlawrev-3343	1399	25	business	business	NOUN
inlawrev-3343	1399	26	job	job	NOUN
inlawrev-3343	1399	27	protection	protection	NOUN
inlawrev-3343	1399	28	act	act	NOUN
inlawrev-3343	1399	29	of	of	ADP
inlawrev-3343	1399	30	1996	1996	NUM
inlawrev-3343	1399	31	,	,	PUNCT
inlawrev-3343	1399	32	1	1	NUM
inlawrev-3343	1399	33	999	999	NUM
inlawrev-3343	1399	34	]	]	PUNCT
inlawrev-3343	1399	35	employee	employee	NOUN
inlawrev-3343	1399	36	benefits	benefit	NOUN
inlawrev-3343	1399	37	problem	problem	NOUN
inlawrev-3343	1399	38	347	347	NUM
inlawrev-3343	1399	39	furthermore	furthermore	ADV
inlawrev-3343	1399	40	,	,	PUNCT
inlawrev-3343	1399	41	workers	worker	NOUN
inlawrev-3343	1399	42	are	be	AUX
inlawrev-3343	1399	43	not	not	PART
inlawrev-3343	1399	44	treated	treat	VERB
inlawrev-3343	1399	45	as	as	ADP
inlawrev-3343	1399	46	countable	countable	ADJ
inlawrev-3343	1399	47	leased	lease	VERB
inlawrev-3343	1399	48	employees	employee	NOUN
inlawrev-3343	1399	49	if	if	SCONJ
inlawrev-3343	1399	50	they	they	PRON
inlawrev-3343	1399	51	participate	participate	VERB
inlawrev-3343	1399	52	in	in	ADP
inlawrev-3343	1399	53	a	a	DET
inlawrev-3343	1399	54	"	"	PUNCT
inlawrev-3343	1399	55	safe	safe	ADJ
inlawrev-3343	1399	56	-	-	PUNCT
inlawrev-3343	1399	57	harbor	harbor	NOUN
inlawrev-3343	1399	58	"	"	PUNCT
inlawrev-3343	1399	59	pension	pension	NOUN
inlawrev-3343	1399	60	plan	plan	NOUN
inlawrev-3343	1399	61	provided	provide	VERB
inlawrev-3343	1399	62	by	by	ADP
inlawrev-3343	1399	63	the	the	DET
inlawrev-3343	1399	64	leasing	leasing	NOUN
inlawrev-3343	1399	65	organization,^^^	organization,^^^	PROPN
inlawrev-3343	1399	66	and	and	CCONJ
inlawrev-3343	1399	67	customers	customer	NOUN
inlawrev-3343	1399	68	receive	receive	VERB
inlawrev-3343	1399	69	a	a	DET
inlawrev-3343	1399	70	credit	credit	NOUN
inlawrev-3343	1399	71	for	for	ADP
inlawrev-3343	1399	72	any	any	DET
inlawrev-3343	1399	73	benefits	benefit	NOUN
inlawrev-3343	1399	74	their	their	PRON
inlawrev-3343	1399	75	leased	lease	VERB
inlawrev-3343	1399	76	workers	worker	NOUN
inlawrev-3343	1399	77	receive	receive	VERB
inlawrev-3343	1399	78	from	from	ADP
inlawrev-3343	1399	79	the	the	DET
inlawrev-3343	1399	80	leasing	leasing	NOUN
inlawrev-3343	1399	81	firm?^^	firm?^^	NOUN
inlawrev-3343	1399	82	in	in	ADP
inlawrev-3343	1399	83	the	the	DET
inlawrev-3343	1399	84	final	final	ADJ
inlawrev-3343	1399	85	analysis	analysis	NOUN
inlawrev-3343	1399	86	,	,	PUNCT
inlawrev-3343	1399	87	the	the	DET
inlawrev-3343	1399	88	system	system	NOUN
inlawrev-3343	1399	89	ensures	ensure	VERB
inlawrev-3343	1399	90	limited	limited	ADJ
inlawrev-3343	1399	91	applicability	applicability	NOUN
inlawrev-3343	1399	92	of	of	ADP
inlawrev-3343	1399	93	the	the	DET
inlawrev-3343	1399	94	leased	lease	VERB
inlawrev-3343	1399	95	employee	employee	NOUN
inlawrev-3343	1399	96	restrictions	restriction	NOUN
inlawrev-3343	1399	97	contained	contain	VERB
inlawrev-3343	1399	98	in	in	ADP
inlawrev-3343	1399	99	the	the	DET
inlawrev-3343	1399	100	internal	internal	ADJ
inlawrev-3343	1399	101	revenue	revenue	NOUN
inlawrev-3343	1399	102	code	code	NOUN
inlawrev-3343	1399	103	.	.	PUNCT
inlawrev-3343	1400	1	but	but	CCONJ
inlawrev-3343	1400	2	in	in	ADP
inlawrev-3343	1400	3	any	any	DET
inlawrev-3343	1400	4	event	event	NOUN
inlawrev-3343	1400	5	,	,	PUNCT
inlawrev-3343	1400	6	the	the	DET
inlawrev-3343	1400	7	predominate	predominate	ADJ
inlawrev-3343	1400	8	judicial	judicial	ADJ
inlawrev-3343	1400	9	view	view	NOUN
inlawrev-3343	1400	10	of	of	ADP
inlawrev-3343	1400	11	these	these	DET
inlawrev-3343	1400	12	provisions	provision	NOUN
inlawrev-3343	1400	13	is	be	AUX
inlawrev-3343	1400	14	that	that	SCONJ
inlawrev-3343	1400	15	they	they	PRON
inlawrev-3343	1400	16	only	only	ADV
inlawrev-3343	1400	17	serve	serve	VERB
inlawrev-3343	1400	18	to	to	PART
inlawrev-3343	1400	19	determine	determine	VERB
inlawrev-3343	1400	20	the	the	DET
inlawrev-3343	1400	21	tax	tax	NOUN
inlawrev-3343	1400	22	qualified	qualified	ADJ
inlawrev-3343	1400	23	status	status	NOUN
inlawrev-3343	1400	24	of	of	ADP
inlawrev-3343	1400	25	a	a	DET
inlawrev-3343	1400	26	benefit	benefit	NOUN
inlawrev-3343	1400	27	plan	plan	NOUN
inlawrev-3343	1400	28	,	,	PUNCT
inlawrev-3343	1400	29	and	and	CCONJ
inlawrev-3343	1400	30	do	do	AUX
inlawrev-3343	1400	31	not	not	PART
inlawrev-3343	1400	32	encompass	encompass	VERB
inlawrev-3343	1400	33	a	a	DET
inlawrev-3343	1400	34	leased	lease	VERB
inlawrev-3343	1400	35	employee	employee	NOUN
inlawrev-3343	1400	36	right	right	NOUN
inlawrev-3343	1400	37	of	of	ADP
inlawrev-3343	1400	38	participation.^^^	participation.^^^	PROPN
inlawrev-3343	1400	39	employers	employer	NOUN
inlawrev-3343	1400	40	who	who	PRON
inlawrev-3343	1400	41	do	do	AUX
inlawrev-3343	1400	42	not	not	PART
inlawrev-3343	1400	43	use	use	VERB
inlawrev-3343	1400	44	employee	employee	NOUN
inlawrev-3343	1400	45	leasing	leasing	NOUN
inlawrev-3343	1400	46	agencies	agency	NOUN
inlawrev-3343	1400	47	to	to	PART
inlawrev-3343	1400	48	create	create	VERB
inlawrev-3343	1400	49	contingent	contingent	ADJ
inlawrev-3343	1400	50	employment	employment	NOUN
inlawrev-3343	1400	51	arrangements	arrangement	NOUN
inlawrev-3343	1400	52	in	in	ADP
inlawrev-3343	1400	53	order	order	NOUN
inlawrev-3343	1400	54	to	to	PART
inlawrev-3343	1400	55	avoid	avoid	VERB
inlawrev-3343	1400	56	benefit	benefit	NOUN
inlawrev-3343	1400	57	costs	cost	NOUN
inlawrev-3343	1400	58	may	may	AUX
inlawrev-3343	1400	59	achieve	achieve	VERB
inlawrev-3343	1400	60	the	the	DET
inlawrev-3343	1400	61	same	same	ADJ
inlawrev-3343	1400	62	result	result	NOUN
inlawrev-3343	1400	63	through	through	ADP
inlawrev-3343	1400	64	the	the	DET
inlawrev-3343	1400	65	use	use	NOUN
inlawrev-3343	1400	66	of	of	ADP
inlawrev-3343	1400	67	independent	independent	ADJ
inlawrev-3343	1400	68	contractors	contractor	NOUN
inlawrev-3343	1400	69	.	.	PUNCT
inlawrev-3343	1401	1	there	there	PRON
inlawrev-3343	1401	2	is	be	VERB
inlawrev-3343	1401	3	a	a	DET
inlawrev-3343	1401	4	well	well	ADV
inlawrev-3343	1401	5	-	-	PUNCT
inlawrev-3343	1401	6	established	establish	VERB
inlawrev-3343	1401	7	principle	principle	NOUN
inlawrev-3343	1401	8	in	in	ADP
inlawrev-3343	1401	9	the	the	DET
inlawrev-3343	1401	10	common	common	ADJ
inlawrev-3343	1401	11	law	law	NOUN
inlawrev-3343	1401	12	which	which	PRON
inlawrev-3343	1401	13	distinguishes	distinguish	VERB
inlawrev-3343	1401	14	between	between	ADP
inlawrev-3343	1401	15	employees	employee	NOUN
inlawrev-3343	1401	16	and	and	CCONJ
inlawrev-3343	1401	17	independent	independent	ADJ
inlawrev-3343	1401	18	contractors	contractor	NOUN
inlawrev-3343	1401	19	based	base	VERB
inlawrev-3343	1401	20	upon	upon	SCONJ
inlawrev-3343	1401	21	the	the	DET
inlawrev-3343	1401	22	degree	degree	NOUN
inlawrev-3343	1401	23	of	of	ADP
inlawrev-3343	1401	24	control	control	NOUN
inlawrev-3343	1401	25	retained	retain	VERB
inlawrev-3343	1401	26	by	by	ADP
inlawrev-3343	1401	27	the	the	DET
inlawrev-3343	1401	28	employer	employer	NOUN
inlawrev-3343	1401	29	over	over	ADP
inlawrev-3343	1401	30	the	the	DET
inlawrev-3343	1401	31	manner	manner	NOUN
inlawrev-3343	1401	32	in	in	ADP
inlawrev-3343	1401	33	which	which	PRON
inlawrev-3343	1401	34	the	the	DET
inlawrev-3343	1401	35	work	work	NOUN
inlawrev-3343	1401	36	is	be	AUX
inlawrev-3343	1401	37	performed.^^^	performed.^^^	VERB
inlawrev-3343	1401	38	the	the	DET
inlawrev-3343	1401	39	distinction	distinction	NOUN
inlawrev-3343	1401	40	has	have	AUX
inlawrev-3343	1401	41	become	become	VERB
inlawrev-3343	1401	42	relevant	relevant	ADJ
inlawrev-3343	1401	43	for	for	SCONJ
inlawrev-3343	1401	44	a	a	DET
inlawrev-3343	1401	45	number	number	NOUN
inlawrev-3343	1401	46	of	of	ADP
inlawrev-3343	1401	47	employment	employment	NOUN
inlawrev-3343	1401	48	law	law	NOUN
inlawrev-3343	1401	49	purposes.^^^	purposes.^^^	VERB
inlawrev-3343	1401	50	the	the	DET
inlawrev-3343	1401	51	relevance	relevance	NOUN
inlawrev-3343	1401	52	of	of	ADP
inlawrev-3343	1401	53	the	the	DET
inlawrev-3343	1401	54	distinction	distinction	NOUN
inlawrev-3343	1401	55	for	for	ADP
inlawrev-3343	1401	56	employee	employee	NOUN
inlawrev-3343	1401	57	benefit	benefit	NOUN
inlawrev-3343	1401	58	programs	program	NOUN
inlawrev-3343	1401	59	is	be	AUX
inlawrev-3343	1401	60	that	that	SCONJ
inlawrev-3343	1401	61	service	service	NOUN
inlawrev-3343	1401	62	providers	provider	NOUN
inlawrev-3343	1401	63	who	who	PRON
inlawrev-3343	1401	64	fit	fit	VERB
inlawrev-3343	1401	65	within	within	ADP
inlawrev-3343	1401	66	the	the	DET
inlawrev-3343	1401	67	independent	independent	ADJ
inlawrev-3343	1401	68	contractor	contractor	NOUN
inlawrev-3343	1401	69	category	category	NOUN
inlawrev-3343	1401	70	will	will	AUX
inlawrev-3343	1401	71	normally	normally	ADV
inlawrev-3343	1401	72	be	be	AUX
inlawrev-3343	1401	73	deemed	deem	VERB
inlawrev-3343	1401	74	ineligible	ineligible	ADJ
inlawrev-3343	1401	75	for	for	ADP
inlawrev-3343	1401	76	participation	participation	NOUN
inlawrev-3343	1401	77	in	in	ADP
inlawrev-3343	1401	78	any	any	DET
inlawrev-3343	1401	79	plan	plan	NOUN
inlawrev-3343	1401	80	provided	provide	VERB
inlawrev-3343	1401	81	by	by	ADP
inlawrev-3343	1401	82	the	the	DET
inlawrev-3343	1401	83	employer	employer	NOUN
inlawrev-3343	1401	84	for	for	ADP
inlawrev-3343	1401	85	the	the	DET
inlawrev-3343	1401	86	exclusive	exclusive	ADJ
inlawrev-3343	1401	87	benefit	benefit	NOUN
inlawrev-3343	1401	88	of	of	ADP
inlawrev-3343	1401	89	his	his	PRON
inlawrev-3343	1401	90	employees.^^	employees.^^	NOUN
inlawrev-3343	1401	91	'	'	PUNCT
inlawrev-3343	1401	92	and	and	CCONJ
inlawrev-3343	1401	93	arises	arise	VERB
inlawrev-3343	1401	94	from	from	ADP
inlawrev-3343	1401	95	the	the	DET
inlawrev-3343	1401	96	view	view	NOUN
inlawrev-3343	1401	97	that	that	SCONJ
inlawrev-3343	1401	98	such	such	ADJ
inlawrev-3343	1401	99	workers	worker	NOUN
inlawrev-3343	1401	100	"	"	PUNCT
inlawrev-3343	1401	101	regularly	regularly	ADV
inlawrev-3343	1401	102	make	make	VERB
inlawrev-3343	1401	103	use	use	NOUN
inlawrev-3343	1401	104	of	of	ADP
inlawrev-3343	1401	105	their	their	PRON
inlawrev-3343	1401	106	own	own	ADJ
inlawrev-3343	1401	107	judgment	judgment	NOUN
inlawrev-3343	1401	108	and	and	CCONJ
inlawrev-3343	1401	109	discretion	discretion	NOUN
inlawrev-3343	1401	110	on	on	ADP
inlawrev-3343	1401	111	matters	matter	NOUN
inlawrev-3343	1401	112	of	of	ADP
inlawrev-3343	1401	113	importance	importance	NOUN
inlawrev-3343	1401	114	in	in	ADP
inlawrev-3343	1401	115	the	the	DET
inlawrev-3343	1401	116	performance	performance	NOUN
inlawrev-3343	1401	117	of	of	ADP
inlawrev-3343	1401	118	their	their	PRON
inlawrev-3343	1401	119	services	service	NOUN
inlawrev-3343	1401	120	and	and	CCONJ
inlawrev-3343	1401	121	are	be	AUX
inlawrev-3343	1401	122	guided	guide	VERB
inlawrev-3343	1401	123	by	by	ADP
inlawrev-3343	1401	124	professional	professional	ADJ
inlawrev-3343	1401	125	,	,	PUNCT
inlawrev-3343	1401	126	legal	legal	ADJ
inlawrev-3343	1401	127	or	or	CCONJ
inlawrev-3343	1401	128	industry	industry	NOUN
inlawrev-3343	1401	129	standards	standard	NOUN
inlawrev-3343	1401	130	.	.	PUNCT
inlawrev-3343	1401	131	"	"	PUNCT
inlawrev-3343	1402	1	i	i	PRON
inlawrev-3343	1402	2	d.	d.	PROPN
inlawrev-3343	1402	3	276	276	NUM
inlawrev-3343	1402	4	.	.	PUNCT
inlawrev-3343	1403	1	see	see	VERB
inlawrev-3343	1403	2	i.r.c	i.r.c	NOUN
inlawrev-3343	1403	3	.	.	PUNCT
inlawrev-3343	1404	1	§	§	PROPN
inlawrev-3343	1404	2	414(n)(5	414(n)(5	NUM
inlawrev-3343	1404	3	)	)	PUNCT
inlawrev-3343	1404	4	(	(	PUNCT
inlawrev-3343	1404	5	1994	1994	NUM
inlawrev-3343	1404	6	)	)	PUNCT
inlawrev-3343	1404	7	.	.	PUNCT
inlawrev-3343	1405	1	the	the	DET
inlawrev-3343	1405	2	requirements	requirement	NOUN
inlawrev-3343	1405	3	are	be	AUX
inlawrev-3343	1405	4	that	that	SCONJ
inlawrev-3343	1405	5	the	the	DET
inlawrev-3343	1405	6	leasing	leasing	NOUN
inlawrev-3343	1405	7	organization	organization	NOUN
inlawrev-3343	1405	8	must	must	AUX
inlawrev-3343	1405	9	contribute	contribute	VERB
inlawrev-3343	1405	10	at	at	ADV
inlawrev-3343	1405	11	least	least	ADV
inlawrev-3343	1405	12	10	10	NUM
inlawrev-3343	1405	13	%	%	NOUN
inlawrev-3343	1405	14	of	of	ADP
inlawrev-3343	1405	15	the	the	DET
inlawrev-3343	1405	16	employee	employee	NOUN
inlawrev-3343	1405	17	's	's	PART
inlawrev-3343	1405	18	compensation	compensation	NOUN
inlawrev-3343	1405	19	to	to	ADP
inlawrev-3343	1405	20	the	the	DET
inlawrev-3343	1405	21	plan	plan	NOUN
inlawrev-3343	1405	22	,	,	PUNCT
inlawrev-3343	1405	23	the	the	DET
inlawrev-3343	1405	24	employee	employee	NOUN
inlawrev-3343	1405	25	must	must	AUX
inlawrev-3343	1405	26	be	be	AUX
inlawrev-3343	1405	27	100	100	NUM
inlawrev-3343	1405	28	%	%	NOUN
inlawrev-3343	1405	29	vested	vest	VERB
inlawrev-3343	1405	30	in	in	ADP
inlawrev-3343	1405	31	the	the	DET
inlawrev-3343	1405	32	contribution	contribution	NOUN
inlawrev-3343	1405	33	,	,	PUNCT
inlawrev-3343	1405	34	and	and	CCONJ
inlawrev-3343	1405	35	all	all	DET
inlawrev-3343	1405	36	employees	employee	NOUN
inlawrev-3343	1405	37	of	of	ADP
inlawrev-3343	1405	38	the	the	DET
inlawrev-3343	1405	39	leasing	leasing	NOUN
inlawrev-3343	1405	40	organization	organization	NOUN
inlawrev-3343	1405	41	must	must	AUX
inlawrev-3343	1405	42	be	be	AUX
inlawrev-3343	1405	43	eligible	eligible	ADJ
inlawrev-3343	1405	44	to	to	PART
inlawrev-3343	1405	45	participate	participate	VERB
inlawrev-3343	1405	46	without	without	ADP
inlawrev-3343	1405	47	a	a	DET
inlawrev-3343	1405	48	waiting	waiting	NOUN
inlawrev-3343	1405	49	period	period	NOUN
inlawrev-3343	1405	50	.	.	PUNCT
inlawrev-3343	1406	1	see	see	VERB
inlawrev-3343	1406	2	lenz	lenz	PROPN
inlawrev-3343	1406	3	,	,	PUNCT
inlawrev-3343	1406	4	supra	supra	PROPN
inlawrev-3343	1406	5	note	note	PROPN
inlawrev-3343	1406	6	33	33	NUM
inlawrev-3343	1406	7	,	,	PUNCT
inlawrev-3343	1406	8	at	at	ADP
inlawrev-3343	1406	9	2	2	NUM
inlawrev-3343	1406	10	.	.	NOUN
inlawrev-3343	1406	11	277	277	NUM
inlawrev-3343	1406	12	.	.	PUNCT
inlawrev-3343	1407	1	see	see	VERB
inlawrev-3343	1407	2	i.r.c	i.r.c	NOUN
inlawrev-3343	1407	3	.	.	PUNCT
inlawrev-3343	1408	1	§	§	PROPN
inlawrev-3343	1408	2	414(n)(l)(b	414(n)(l)(b	NUM
inlawrev-3343	1408	3	)	)	PUNCT
inlawrev-3343	1408	4	(	(	PUNCT
inlawrev-3343	1408	5	1994	1994	NUM
inlawrev-3343	1408	6	)	)	PUNCT
inlawrev-3343	1408	7	;	;	PUNCT
inlawrev-3343	1408	8	lenz	lenz	PROPN
inlawrev-3343	1408	9	,	,	PUNCT
inlawrev-3343	1408	10	supra	supra	PROPN
inlawrev-3343	1408	11	note	note	PROPN
inlawrev-3343	1408	12	33	33	NUM
inlawrev-3343	1408	13	,	,	PUNCT
inlawrev-3343	1408	14	at	at	ADP
inlawrev-3343	1408	15	25	25	NUM
inlawrev-3343	1408	16	-	-	SYM
inlawrev-3343	1408	17	26	26	NUM
inlawrev-3343	1408	18	.	.	PUNCT
inlawrev-3343	1408	19	278	278	NUM
inlawrev-3343	1408	20	.	.	PUNCT
inlawrev-3343	1409	1	see	see	VERB
inlawrev-3343	1409	2	supra	supra	PROPN
inlawrev-3343	1409	3	notes	note	VERB
inlawrev-3343	1409	4	142	142	NUM
inlawrev-3343	1409	5	-	-	SYM
inlawrev-3343	1409	6	72	72	NUM
inlawrev-3343	1409	7	and	and	CCONJ
inlawrev-3343	1409	8	accompanying	accompany	VERB
inlawrev-3343	1409	9	text	text	NOUN
inlawrev-3343	1409	10	.	.	PUNCT
inlawrev-3343	1410	1	279	279	NUM
inlawrev-3343	1410	2	.	.	PUNCT
inlawrev-3343	1411	1	the	the	DET
inlawrev-3343	1411	2	common	common	ADJ
inlawrev-3343	1411	3	law	law	NOUN
inlawrev-3343	1411	4	used	use	VERB
inlawrev-3343	1411	5	the	the	DET
inlawrev-3343	1411	6	concept	concept	NOUN
inlawrev-3343	1411	7	of	of	ADP
inlawrev-3343	1411	8	an	an	DET
inlawrev-3343	1411	9	employee	employee	NOUN
inlawrev-3343	1411	10	to	to	PART
inlawrev-3343	1411	11	govern	govern	VERB
inlawrev-3343	1411	12	situations	situation	NOUN
inlawrev-3343	1411	13	in	in	ADP
inlawrev-3343	1411	14	which	which	PRON
inlawrev-3343	1411	15	employers	employer	NOUN
inlawrev-3343	1411	16	could	could	AUX
inlawrev-3343	1411	17	be	be	AUX
inlawrev-3343	1411	18	held	hold	VERB
inlawrev-3343	1411	19	vicariously	vicariously	ADV
inlawrev-3343	1411	20	liable	liable	ADJ
inlawrev-3343	1411	21	for	for	ADP
inlawrev-3343	1411	22	the	the	DET
inlawrev-3343	1411	23	conduct	conduct	NOUN
inlawrev-3343	1411	24	of	of	ADP
inlawrev-3343	1411	25	their	their	PRON
inlawrev-3343	1411	26	workers	worker	NOUN
inlawrev-3343	1411	27	.	.	PUNCT
inlawrev-3343	1412	1	in	in	ADP
inlawrev-3343	1412	2	contrast	contrast	NOUN
inlawrev-3343	1412	3	,	,	PUNCT
inlawrev-3343	1412	4	vicarious	vicarious	ADJ
inlawrev-3343	1412	5	liability	liability	NOUN
inlawrev-3343	1412	6	was	be	AUX
inlawrev-3343	1412	7	not	not	PART
inlawrev-3343	1412	8	imposed	impose	VERB
inlawrev-3343	1412	9	on	on	ADP
inlawrev-3343	1412	10	anyone	anyone	PRON
inlawrev-3343	1412	11	who	who	PRON
inlawrev-3343	1412	12	hired	hire	VERB
inlawrev-3343	1412	13	an	an	DET
inlawrev-3343	1412	14	independent	independent	ADJ
inlawrev-3343	1412	15	contractor	contractor	NOUN
inlawrev-3343	1412	16	to	to	PART
inlawrev-3343	1412	17	perform	perform	VERB
inlawrev-3343	1412	18	services	service	NOUN
inlawrev-3343	1412	19	.	.	PUNCT
inlawrev-3343	1413	1	see	see	VERB
inlawrev-3343	1413	2	,	,	PUNCT
inlawrev-3343	1413	3	e.g	e.g	PROPN
inlawrev-3343	1413	4	..	..	PROPN
inlawrev-3343	1413	5	commission	commission	NOUN
inlawrev-3343	1413	6	on	on	ADP
inlawrev-3343	1413	7	the	the	DET
inlawrev-3343	1413	8	future	future	NOUN
inlawrev-3343	1413	9	of	of	ADP
inlawrev-3343	1413	10	worker	worker	NOUN
inlawrev-3343	1413	11	-	-	PUNCT
inlawrev-3343	1413	12	management	management	NOUN
inlawrev-3343	1413	13	relations	relation	NOUN
inlawrev-3343	1413	14	,	,	PUNCT
inlawrev-3343	1413	15	report	report	NOUN
inlawrev-3343	1413	16	and	and	CCONJ
inlawrev-3343	1413	17	recommendations	recommendation	NOUN
inlawrev-3343	1413	18	37	37	NUM
inlawrev-3343	1413	19	(	(	PUNCT
inlawrev-3343	1413	20	1994	1994	NUM
inlawrev-3343	1413	21	)	)	PUNCT
inlawrev-3343	1414	1	[	[	X
inlawrev-3343	1414	2	hereinafter	hereinafter	NOUN
inlawrev-3343	1414	3	dunlop	dunlop	NOUN
inlawrev-3343	1414	4	commission	commission	NOUN
inlawrev-3343	1414	5	report	report	NOUN
inlawrev-3343	1414	6	]	]	X
inlawrev-3343	1414	7	;	;	PUNCT
inlawrev-3343	1414	8	rothstein	rothstein	PROPN
inlawrev-3343	1414	9	&	&	CCONJ
inlawrev-3343	1414	10	liebman	liebman	PROPN
inlawrev-3343	1414	11	,	,	PUNCT
inlawrev-3343	1414	12	supra	supra	PROPN
inlawrev-3343	1414	13	note	note	PROPN
inlawrev-3343	1414	14	52	52	NUM
inlawrev-3343	1414	15	,	,	PUNCT
inlawrev-3343	1414	16	at	at	ADP
inlawrev-3343	1414	17	§	§	PROPN
inlawrev-3343	1414	18	2.28	2.28	NUM
inlawrev-3343	1414	19	;	;	PUNCT
inlawrev-3343	1414	20	jennifer	jennifer	PROPN
inlawrev-3343	1414	21	middleton	middleton	PROPN
inlawrev-3343	1414	22	,	,	PUNCT
inlawrev-3343	1414	23	contingent	contingent	ADJ
inlawrev-3343	1414	24	workers	worker	NOUN
inlawrev-3343	1414	25	in	in	ADP
inlawrev-3343	1414	26	a	a	DET
inlawrev-3343	1414	27	changing	change	VERB
inlawrev-3343	1414	28	economy	economy	NOUN
inlawrev-3343	1414	29	:	:	PUNCT
inlawrev-3343	1414	30	endure	endure	NOUN
inlawrev-3343	1414	31	,	,	PUNCT
inlawrev-3343	1414	32	adapt	adapt	VERB
inlawrev-3343	1414	33	,	,	PUNCT
inlawrev-3343	1414	34	or	or	CCONJ
inlawrev-3343	1414	35	organize	organize	VERB
inlawrev-3343	1414	36	?	?	PUNCT
inlawrev-3343	1414	37	,	,	PUNCT
inlawrev-3343	1415	1	22n.y.u	22n.y.u	PROPN
inlawrev-3343	1415	2	.	.	PUNCT
inlawrev-3343	1415	3	rev	rev	PROPN
inlawrev-3343	1415	4	.	.	PROPN
inlawrev-3343	1415	5	l.	l.	PROPN
inlawrev-3343	1415	6	&	&	CCONJ
inlawrev-3343	1415	7	soc	soc	PROPN
inlawrev-3343	1415	8	.	.	PUNCT
inlawrev-3343	1416	1	change	change	VERB
inlawrev-3343	1416	2	557	557	NUM
inlawrev-3343	1416	3	,	,	PUNCT
inlawrev-3343	1416	4	576	576	NUM
inlawrev-3343	1416	5	(	(	PUNCT
inlawrev-3343	1416	6	1996	1996	NUM
inlawrev-3343	1416	7	)	)	PUNCT
inlawrev-3343	1416	8	.	.	PUNCT
inlawrev-3343	1417	1	280	280	NUM
inlawrev-3343	1417	2	.	.	PUNCT
inlawrev-3343	1418	1	independent	independent	ADJ
inlawrev-3343	1418	2	contractors	contractor	NOUN
inlawrev-3343	1418	3	are	be	AUX
inlawrev-3343	1418	4	excluded	exclude	VERB
inlawrev-3343	1418	5	from	from	ADP
inlawrev-3343	1418	6	coverage	coverage	NOUN
inlawrev-3343	1418	7	in	in	ADP
inlawrev-3343	1418	8	the	the	DET
inlawrev-3343	1418	9	occupational	occupational	ADJ
inlawrev-3343	1418	10	safety	safety	NOUN
inlawrev-3343	1418	11	and	and	CCONJ
inlawrev-3343	1418	12	health	health	NOUN
inlawrev-3343	1418	13	act	act	NOUN
inlawrev-3343	1418	14	of	of	ADP
inlawrev-3343	1418	15	1970	1970	NUM
inlawrev-3343	1418	16	§	§	PROPN
inlawrev-3343	1418	17	3(6	3(6	NUM
inlawrev-3343	1418	18	)	)	PUNCT
inlawrev-3343	1418	19	,	,	PUNCT
inlawrev-3343	1418	20	29	29	NUM
inlawrev-3343	1418	21	u.s.c	u.s.c	ADJ
inlawrev-3343	1418	22	.	.	PUNCT
inlawrev-3343	1419	1	§	§	PROPN
inlawrev-3343	1419	2	652(6	652(6	NUM
inlawrev-3343	1419	3	)	)	PUNCT
inlawrev-3343	1419	4	(	(	PUNCT
inlawrev-3343	1419	5	1994	1994	NUM
inlawrev-3343	1419	6	)	)	PUNCT
inlawrev-3343	1419	7	,	,	PUNCT
inlawrev-3343	1419	8	the	the	DET
inlawrev-3343	1419	9	national	national	PROPN
inlawrev-3343	1419	10	labor	labor	PROPN
inlawrev-3343	1419	11	relations	relations	PROPN
inlawrev-3343	1419	12	act	act	VERB
inlawrev-3343	1419	13	§	§	PROPN
inlawrev-3343	1419	14	2(3	2(3	PROPN
inlawrev-3343	1419	15	)	)	PUNCT
inlawrev-3343	1419	16	,	,	PUNCT
inlawrev-3343	1419	17	29	29	NUM
inlawrev-3343	1419	18	u.s.c	u.s.c	ADJ
inlawrev-3343	1419	19	.	.	PUNCT
inlawrev-3343	1420	1	§	§	PROPN
inlawrev-3343	1420	2	152(3	152(3	NUM
inlawrev-3343	1420	3	)	)	PUNCT
inlawrev-3343	1420	4	(	(	PUNCT
inlawrev-3343	1420	5	1994	1994	NUM
inlawrev-3343	1420	6	)	)	PUNCT
inlawrev-3343	1420	7	,	,	PUNCT
inlawrev-3343	1420	8	and	and	CCONJ
inlawrev-3343	1420	9	under	under	ADP
inlawrev-3343	1420	10	state	state	NOUN
inlawrev-3343	1420	11	workers	worker	NOUN
inlawrev-3343	1420	12	compensation	compensation	NOUN
inlawrev-3343	1420	13	statutes	statute	NOUN
inlawrev-3343	1420	14	,	,	PUNCT
inlawrev-3343	1420	15	e.g.	e.g.	ADV
inlawrev-3343	1420	16	,	,	PUNCT
inlawrev-3343	1420	17	mass	mass	PROPN
inlawrev-3343	1420	18	.	.	PUNCT
inlawrev-3343	1421	1	gen	gen	PROPN
inlawrev-3343	1421	2	.	.	PROPN
inlawrev-3343	1421	3	laws	laws	PROPN
inlawrev-3343	1421	4	ann	ann	PROPN
inlawrev-3343	1421	5	.	.	PUNCT
inlawrev-3343	1422	1	ch	ch	PROPN
inlawrev-3343	1422	2	.	.	PROPN
inlawrev-3343	1423	1	152	152	NUM
inlawrev-3343	1423	2	§	§	PROPN
inlawrev-3343	1423	3	1(4	1(4	NUM
inlawrev-3343	1423	4	)	)	PUNCT
inlawrev-3343	1423	5	(	(	PUNCT
inlawrev-3343	1423	6	west	west	NOUN
inlawrev-3343	1423	7	1988	1988	NUM
inlawrev-3343	1423	8	)	)	PUNCT
inlawrev-3343	1423	9	,	,	PUNCT
inlawrev-3343	1423	10	and	and	CCONJ
inlawrev-3343	1423	11	unemployment	unemployment	NOUN
inlawrev-3343	1423	12	insurance	insurance	NOUN
inlawrev-3343	1423	13	codes	code	NOUN
inlawrev-3343	1423	14	,	,	PUNCT
inlawrev-3343	1423	15	e.g.	e.g.	ADV
inlawrev-3343	1423	16	,	,	PUNCT
inlawrev-3343	1423	17	cal	cal	PROPN
inlawrev-3343	1423	18	.	.	PUNCT
inlawrev-3343	1424	1	unemp	unemp	NOUN
inlawrev-3343	1424	2	.	.	PUNCT
inlawrev-3343	1425	1	ins	ins	PROPN
inlawrev-3343	1425	2	.	.	PUNCT
inlawrev-3343	1425	3	code	code	PROPN
inlawrev-3343	1425	4	§	§	PROPN
inlawrev-3343	1425	5	621	621	NUM
inlawrev-3343	1425	6	(	(	PUNCT
inlawrev-3343	1425	7	west	west	NOUN
inlawrev-3343	1425	8	1988	1988	NUM
inlawrev-3343	1425	9	)	)	PUNCT
inlawrev-3343	1425	10	.	.	PUNCT
inlawrev-3343	1426	1	281	281	NUM
inlawrev-3343	1426	2	.	.	PUNCT
inlawrev-3343	1427	1	if	if	SCONJ
inlawrev-3343	1427	2	the	the	DET
inlawrev-3343	1427	3	plan	plan	NOUN
inlawrev-3343	1427	4	is	be	AUX
inlawrev-3343	1427	5	available	available	ADJ
inlawrev-3343	1427	6	for	for	ADP
inlawrev-3343	1427	7	employees	employee	NOUN
inlawrev-3343	1427	8	,	,	PUNCT
inlawrev-3343	1427	9	independent	independent	ADJ
inlawrev-3343	1427	10	contractors	contractor	NOUN
inlawrev-3343	1427	11	are	be	AUX
inlawrev-3343	1427	12	,	,	PUNCT
inlawrev-3343	1427	13	by	by	ADP
inlawrev-3343	1427	14	definition	definition	NOUN
inlawrev-3343	1427	15	,	,	PUNCT
inlawrev-3343	1427	16	ineligible	ineligible	ADJ
inlawrev-3343	1427	17	.	.	PUNCT
inlawrev-3343	1428	1	the	the	DET
inlawrev-3343	1428	2	exclusion	exclusion	NOUN
inlawrev-3343	1428	3	of	of	ADP
inlawrev-3343	1428	4	non	non	NOUN
inlawrev-3343	1428	5	-	-	NOUN
inlawrev-3343	1428	6	employees	employee	NOUN
inlawrev-3343	1428	7	is	be	AUX
inlawrev-3343	1428	8	furthered	further	VERB
inlawrev-3343	1428	9	under	under	ADP
inlawrev-3343	1428	10	the	the	DET
inlawrev-3343	1428	11	provisions	provision	NOUN
inlawrev-3343	1428	12	of	of	ADP
inlawrev-3343	1428	13	the	the	DET
inlawrev-3343	1428	14	internal	internal	ADJ
inlawrev-3343	1428	15	revenue	revenue	NOUN
inlawrev-3343	1428	16	code	code	NOUN
inlawrev-3343	1428	17	that	that	PRON
inlawrev-3343	1428	18	limit	limit	VERB
inlawrev-3343	1428	19	favorable	favorable	ADJ
inlawrev-3343	1428	20	tax	tax	NOUN
inlawrev-3343	1428	21	treatment	treatment	NOUN
inlawrev-3343	1428	22	to	to	ADP
inlawrev-3343	1428	23	those	those	DET
inlawrev-3343	1428	24	employer	employer	NOUN
inlawrev-3343	1428	25	retirement	retirement	NOUN
inlawrev-3343	1428	26	plans	plan	NOUN
inlawrev-3343	1428	27	which	which	PRON
inlawrev-3343	1428	28	are	be	AUX
inlawrev-3343	1428	29	maintained	maintain	VERB
inlawrev-3343	1428	30	for	for	ADP
inlawrev-3343	1428	31	the	the	DET
inlawrev-3343	1428	32	exclusive	exclusive	ADJ
inlawrev-3343	1428	33	benefit	benefit	NOUN
inlawrev-3343	1428	34	of	of	ADP
inlawrev-3343	1428	35	employees	employee	NOUN
inlawrev-3343	1428	36	and	and	CCONJ
inlawrev-3343	1428	37	their	their	PRON
inlawrev-3343	1428	38	beneficiaries	beneficiary	NOUN
inlawrev-3343	1428	39	.	.	PUNCT
inlawrev-3343	1429	1	i.r.c	i.r.c	NOUN
inlawrev-3343	1429	2	.	.	PUNCT
inlawrev-3343	1430	1	§	§	PROPN
inlawrev-3343	1430	2	401(a	401(a	PROPN
inlawrev-3343	1430	3	)	)	PUNCT
inlawrev-3343	1430	4	(	(	PUNCT
inlawrev-3343	1430	5	1994	1994	NUM
inlawrev-3343	1430	6	&	&	CCONJ
inlawrev-3343	1430	7	supp	supp	PROPN
inlawrev-3343	1430	8	.	.	PUNCT
inlawrev-3343	1430	9	1996	1996	NUM
inlawrev-3343	1430	10	)	)	PUNCT
inlawrev-3343	1430	11	.	.	PUNCT
inlawrev-3343	1431	1	348	348	NUM
inlawrev-3343	1431	2	indiana	indiana	PROPN
inlawrev-3343	1431	3	law	law	PROPN
inlawrev-3343	1431	4	review	review	NOUN
inlawrev-3343	1431	5	[	[	X
inlawrev-3343	1431	6	vol	vol	NOUN
inlawrev-3343	1431	7	.	.	PUNCT
inlawrev-3343	1431	8	32:301	32:301	NUM
inlawrev-3343	1431	9	because	because	SCONJ
inlawrev-3343	1431	10	independent	independent	ADJ
inlawrev-3343	1431	11	contractors	contractor	NOUN
inlawrev-3343	1431	12	are	be	AUX
inlawrev-3343	1431	13	not	not	PART
inlawrev-3343	1431	14	employees	employee	NOUN
inlawrev-3343	1431	15	,	,	PUNCT
inlawrev-3343	1431	16	employers	employer	NOUN
inlawrev-3343	1431	17	are	be	AUX
inlawrev-3343	1431	18	initially	initially	ADV
inlawrev-3343	1431	19	relieved	relieve	VERB
inlawrev-3343	1431	20	of	of	ADP
inlawrev-3343	1431	21	the	the	DET
inlawrev-3343	1431	22	burden	burden	NOUN
inlawrev-3343	1431	23	of	of	ADP
inlawrev-3343	1431	24	withholding	withholding	NOUN
inlawrev-3343	1431	25	employment	employment	NOUN
inlawrev-3343	1431	26	taxes,^*^	taxes,^*^	NOUN
inlawrev-3343	1431	27	and	and	CCONJ
inlawrev-3343	1431	28	paying	pay	VERB
inlawrev-3343	1431	29	the	the	DET
inlawrev-3343	1431	30	employer	employer	NOUN
inlawrev-3343	1431	31	portion	portion	NOUN
inlawrev-3343	1431	32	of	of	ADP
inlawrev-3343	1431	33	social	social	ADJ
inlawrev-3343	1431	34	security^^^	security^^^	NOUN
inlawrev-3343	1431	35	and	and	CCONJ
inlawrev-3343	1431	36	unemployment	unemployment	NOUN
inlawrev-3343	1431	37	insurance?^"^	insurance?^"^	NOUN
inlawrev-3343	1431	38	for	for	ADP
inlawrev-3343	1431	39	those	those	PRON
inlawrev-3343	1431	40	who	who	PRON
inlawrev-3343	1431	41	properly	properly	ADV
inlawrev-3343	1431	42	fit	fit	VERB
inlawrev-3343	1431	43	within	within	ADP
inlawrev-3343	1431	44	the	the	DET
inlawrev-3343	1431	45	independent	independent	ADJ
inlawrev-3343	1431	46	contractor	contractor	NOUN
inlawrev-3343	1431	47	category?^^	category?^^	VERB
inlawrev-3343	1431	48	the	the	DET
inlawrev-3343	1431	49	issue	issue	NOUN
inlawrev-3343	1431	50	of	of	ADP
inlawrev-3343	1431	51	how	how	SCONJ
inlawrev-3343	1431	52	a	a	DET
inlawrev-3343	1431	53	worker	worker	NOUN
inlawrev-3343	1431	54	should	should	AUX
inlawrev-3343	1431	55	be	be	AUX
inlawrev-3343	1431	56	classified	classify	VERB
inlawrev-3343	1431	57	,	,	PUNCT
inlawrev-3343	1431	58	therefore	therefore	ADV
inlawrev-3343	1431	59	,	,	PUNCT
inlawrev-3343	1431	60	is	be	AUX
inlawrev-3343	1431	61	of	of	ADP
inlawrev-3343	1431	62	immediate	immediate	ADJ
inlawrev-3343	1431	63	financial	financial	ADJ
inlawrev-3343	1431	64	significance	significance	NOUN
inlawrev-3343	1431	65	.	.	PUNCT
inlawrev-3343	1432	1	this	this	DET
inlawrev-3343	1432	2	determination	determination	NOUN
inlawrev-3343	1432	3	is	be	AUX
inlawrev-3343	1432	4	made	make	VERB
inlawrev-3343	1432	5	by	by	ADP
inlawrev-3343	1432	6	applying	apply	VERB
inlawrev-3343	1432	7	a	a	DET
inlawrev-3343	1432	8	twenty	twenty	NUM
inlawrev-3343	1432	9	-	-	PUNCT
inlawrev-3343	1432	10	factor	factor	NOUN
inlawrev-3343	1432	11	test	test	NOUN
inlawrev-3343	1432	12	contained	contain	VERB
inlawrev-3343	1432	13	in	in	ADP
inlawrev-3343	1432	14	a	a	DET
inlawrev-3343	1432	15	1987	1987	NUM
inlawrev-3343	1432	16	revenue	revenue	NOUN
inlawrev-3343	1432	17	ruling^^^	ruling^^^	PROPN
inlawrev-3343	1432	18	to	to	PART
inlawrev-3343	1432	19	evaluate	evaluate	VERB
inlawrev-3343	1432	20	the	the	DET
inlawrev-3343	1432	21	degree	degree	NOUN
inlawrev-3343	1432	22	of	of	ADP
inlawrev-3343	1432	23	control	control	NOUN
inlawrev-3343	1432	24	retained	retain	VERB
inlawrev-3343	1432	25	by	by	ADP
inlawrev-3343	1432	26	the	the	DET
inlawrev-3343	1432	27	employer	employer	NOUN
inlawrev-3343	1432	28	over	over	ADP
inlawrev-3343	1432	29	the	the	DET
inlawrev-3343	1432	30	manner	manner	NOUN
inlawrev-3343	1432	31	in	in	ADP
inlawrev-3343	1432	32	which	which	PRON
inlawrev-3343	1432	33	the	the	DET
inlawrev-3343	1432	34	work	work	NOUN
inlawrev-3343	1432	35	is	be	AUX
inlawrev-3343	1432	36	performed	perform	VERB
inlawrev-3343	1432	37	.	.	PUNCT
inlawrev-3343	1433	1	the	the	DET
inlawrev-3343	1433	2	test	test	NOUN
inlawrev-3343	1433	3	has	have	AUX
inlawrev-3343	1433	4	been	be	AUX
inlawrev-3343	1433	5	the	the	DET
inlawrev-3343	1433	6	subject	subject	NOUN
inlawrev-3343	1433	7	of	of	ADP
inlawrev-3343	1433	8	a	a	DET
inlawrev-3343	1433	9	published	publish	VERB
inlawrev-3343	1433	10	training	training	NOUN
inlawrev-3343	1433	11	manual	manual	NOUN
inlawrev-3343	1433	12	designed	design	VERB
inlawrev-3343	1433	13	to	to	PART
inlawrev-3343	1433	14	give	give	VERB
inlawrev-3343	1433	15	guidance	guidance	NOUN
inlawrev-3343	1433	16	to	to	ADP
inlawrev-3343	1433	17	both	both	CCONJ
inlawrev-3343	1433	18	internal	internal	ADJ
inlawrev-3343	1433	19	revenue	revenue	NOUN
inlawrev-3343	1433	20	service	service	NOUN
inlawrev-3343	1433	21	staff	staff	NOUN
inlawrev-3343	1433	22	and	and	CCONJ
inlawrev-3343	1433	23	the	the	DET
inlawrev-3343	1433	24	general	general	ADJ
inlawrev-3343	1433	25	public	public	NOUN
inlawrev-3343	1433	26	on	on	ADP
inlawrev-3343	1433	27	worker	worker	NOUN
inlawrev-3343	1433	28	classification	classification	NOUN
inlawrev-3343	1433	29	standards	standard	NOUN
inlawrev-3343	1433	30	.	.	PUNCT
inlawrev-3343	1434	1	^^^	^^^	PUNCT
inlawrev-3343	1434	2	282	282	NUM
inlawrev-3343	1434	3	.	.	PUNCT
inlawrev-3343	1435	1	the	the	DET
inlawrev-3343	1435	2	internal	internal	PROPN
inlawrev-3343	1435	3	revenue	revenue	NOUN
inlawrev-3343	1435	4	code	code	NOUN
inlawrev-3343	1435	5	contains	contain	VERB
inlawrev-3343	1435	6	no	no	DET
inlawrev-3343	1435	7	specific	specific	ADJ
inlawrev-3343	1435	8	definition	definition	NOUN
inlawrev-3343	1435	9	of	of	ADP
inlawrev-3343	1435	10	an	an	DET
inlawrev-3343	1435	11	employee	employee	NOUN
inlawrev-3343	1435	12	for	for	ADP
inlawrev-3343	1435	13	purposes	purpose	NOUN
inlawrev-3343	1435	14	of	of	ADP
inlawrev-3343	1435	15	withholding	withhold	VERB
inlawrev-3343	1435	16	tax	tax	NOUN
inlawrev-3343	1435	17	procedure	procedure	NOUN
inlawrev-3343	1435	18	.	.	PUNCT
inlawrev-3343	1436	1	however	however	ADV
inlawrev-3343	1436	2	,	,	PUNCT
inlawrev-3343	1436	3	wages	wage	NOUN
inlawrev-3343	1436	4	subject	subject	ADJ
inlawrev-3343	1436	5	to	to	ADP
inlawrev-3343	1436	6	withholding	withholding	NOUN
inlawrev-3343	1436	7	are	be	AUX
inlawrev-3343	1436	8	defined	define	VERB
inlawrev-3343	1436	9	as	as	ADP
inlawrev-3343	1436	10	all	all	DET
inlawrev-3343	1436	11	remuneration	remuneration	NOUN
inlawrev-3343	1436	12	"	"	PUNCT
inlawrev-3343	1436	13	for	for	ADP
inlawrev-3343	1436	14	services	service	NOUN
inlawrev-3343	1436	15	performed	perform	VERB
inlawrev-3343	1436	16	by	by	ADP
inlawrev-3343	1436	17	an	an	DET
inlawrev-3343	1436	18	employee	employee	NOUN
inlawrev-3343	1436	19	for	for	ADP
inlawrev-3343	1436	20	his	his	PRON
inlawrev-3343	1436	21	employer	employer	NOUN
inlawrev-3343	1436	22	,	,	PUNCT
inlawrev-3343	1436	23	"	"	PUNCT
inlawrev-3343	1436	24	i	i	PROPN
inlawrev-3343	1436	25	d.	d.	PROPN
inlawrev-3343	1436	26	§	§	PROPN
inlawrev-3343	1436	27	3401(a	3401(a	PROPN
inlawrev-3343	1436	28	)	)	PUNCT
inlawrev-3343	1436	29	,	,	PUNCT
inlawrev-3343	1436	30	even	even	ADV
inlawrev-3343	1436	31	though	though	SCONJ
inlawrev-3343	1436	32	the	the	DET
inlawrev-3343	1436	33	definition	definition	NOUN
inlawrev-3343	1436	34	of	of	ADP
inlawrev-3343	1436	35	an	an	DET
inlawrev-3343	1436	36	employee	employee	NOUN
inlawrev-3343	1436	37	under	under	ADP
inlawrev-3343	1436	38	the	the	DET
inlawrev-3343	1436	39	code	code	NOUN
inlawrev-3343	1436	40	has	have	VERB
inlawrev-3343	1436	41	no	no	DET
inlawrev-3343	1436	42	content	content	NOUN
inlawrev-3343	1436	43	other	other	ADJ
inlawrev-3343	1436	44	than	than	SCONJ
inlawrev-3343	1436	45	to	to	PART
inlawrev-3343	1436	46	include	include	VERB
inlawrev-3343	1436	47	government	government	NOUN
inlawrev-3343	1436	48	workers	worker	NOUN
inlawrev-3343	1436	49	and	and	CCONJ
inlawrev-3343	1436	50	officers	officer	NOUN
inlawrev-3343	1436	51	of	of	ADP
inlawrev-3343	1436	52	corporations	corporation	NOUN
inlawrev-3343	1436	53	,	,	PUNCT
inlawrev-3343	1436	54	i	i	PRON
inlawrev-3343	1436	55	d.	d.	PROPN
inlawrev-3343	1436	56	§	§	PROPN
inlawrev-3343	1436	57	3401(c	3401(c	NUM
inlawrev-3343	1436	58	)	)	PUNCT
inlawrev-3343	1436	59	.	.	PUNCT
inlawrev-3343	1437	1	nevertheless	nevertheless	ADV
inlawrev-3343	1437	2	,	,	PUNCT
inlawrev-3343	1437	3	existing	exist	VERB
inlawrev-3343	1437	4	case	case	NOUN
inlawrev-3343	1437	5	law	law	NOUN
inlawrev-3343	1437	6	indicates	indicate	VERB
inlawrev-3343	1437	7	judicial	judicial	ADJ
inlawrev-3343	1437	8	reliance	reliance	NOUN
inlawrev-3343	1437	9	on	on	ADP
inlawrev-3343	1437	10	the	the	DET
inlawrev-3343	1437	11	common	common	ADJ
inlawrev-3343	1437	12	law	law	NOUN
inlawrev-3343	1437	13	right	right	NOUN
inlawrev-3343	1437	14	of	of	ADP
inlawrev-3343	1437	15	control	control	NOUN
inlawrev-3343	1437	16	test	test	NOUN
inlawrev-3343	1437	17	.	.	PUNCT
inlawrev-3343	1438	1	see	see	VERB
inlawrev-3343	1438	2	marvel	marvel	PROPN
inlawrev-3343	1438	3	v.	v.	ADP
inlawrev-3343	1438	4	united	united	PROPN
inlawrev-3343	1438	5	states	states	PROPN
inlawrev-3343	1438	6	,	,	PUNCT
inlawrev-3343	1438	7	719	719	NUM
inlawrev-3343	1438	8	f.2d	f.2d	NOUN
inlawrev-3343	1438	9	1507	1507	NUM
inlawrev-3343	1438	10	,	,	PUNCT
inlawrev-3343	1438	11	1514	1514	NUM
inlawrev-3343	1438	12	(	(	PUNCT
inlawrev-3343	1438	13	10th	10th	ADJ
inlawrev-3343	1438	14	cir	cir	NOUN
inlawrev-3343	1438	15	.	.	PROPN
inlawrev-3343	1438	16	1983	1983	NUM
inlawrev-3343	1438	17	)	)	PUNCT
inlawrev-3343	1438	18	;	;	PUNCT
inlawrev-3343	1438	19	lanigan	lanigan	VERB
inlawrev-3343	1438	20	storage	storage	PROPN
inlawrev-3343	1438	21	&	&	CCONJ
inlawrev-3343	1438	22	van	van	PROPN
inlawrev-3343	1438	23	co.	co.	PROPN
inlawrev-3343	1438	24	v.	v.	ADP
inlawrev-3343	1438	25	u.s	u.s	PROPN
inlawrev-3343	1438	26	.	.	PROPN
inlawrev-3343	1438	27	,	,	PUNCT
inlawrev-3343	1438	28	389	389	NUM
inlawrev-3343	1438	29	f.2d	f.2d	SYM
inlawrev-3343	1438	30	337	337	NUM
inlawrev-3343	1438	31	(	(	PUNCT
inlawrev-3343	1438	32	6th	6th	ADJ
inlawrev-3343	1438	33	cir	cir	NOUN
inlawrev-3343	1438	34	.	.	PUNCT
inlawrev-3343	1438	35	1968	1968	NUM
inlawrev-3343	1438	36	)	)	PUNCT
inlawrev-3343	1438	37	.	.	PUNCT
inlawrev-3343	1439	1	independent	independent	ADJ
inlawrev-3343	1439	2	contractors	contractor	NOUN
inlawrev-3343	1439	3	must	must	AUX
inlawrev-3343	1439	4	pay	pay	VERB
inlawrev-3343	1439	5	their	their	PRON
inlawrev-3343	1439	6	tax	tax	NOUN
inlawrev-3343	1439	7	obligations	obligation	NOUN
inlawrev-3343	1439	8	directly	directly	ADV
inlawrev-3343	1439	9	since	since	SCONJ
inlawrev-3343	1439	10	they	they	PRON
inlawrev-3343	1439	11	are	be	AUX
inlawrev-3343	1439	12	not	not	PART
inlawrev-3343	1439	13	employees	employee	NOUN
inlawrev-3343	1439	14	for	for	ADP
inlawrev-3343	1439	15	withholding	withhold	VERB
inlawrev-3343	1439	16	tax	tax	NOUN
inlawrev-3343	1439	17	purposes	purpose	NOUN
inlawrev-3343	1439	18	.	.	PUNCT
inlawrev-3343	1440	1	283	283	NUM
inlawrev-3343	1440	2	.	.	PUNCT
inlawrev-3343	1441	1	the	the	DET
inlawrev-3343	1441	2	provisions	provision	NOUN
inlawrev-3343	1441	3	of	of	ADP
inlawrev-3343	1441	4	the	the	DET
inlawrev-3343	1441	5	federal	federal	ADJ
inlawrev-3343	1441	6	insurance	insurance	PROPN
inlawrev-3343	1441	7	contribution	contribution	NOUN
inlawrev-3343	1441	8	act	act	NOUN
inlawrev-3343	1441	9	(	(	PUNCT
inlawrev-3343	1441	10	"	"	PUNCT
inlawrev-3343	1441	11	fica	fica	PROPN
inlawrev-3343	1441	12	"	"	PUNCT
inlawrev-3343	1441	13	)	)	PUNCT
inlawrev-3343	1441	14	,	,	PUNCT
inlawrev-3343	1441	15	i.r.c	i.r.c	NOUN
inlawrev-3343	1441	16	.	.	PUNCT
inlawrev-3343	1442	1	§	§	PROPN
inlawrev-3343	1442	2	§	§	PROPN
inlawrev-3343	1442	3	31013128	31013128	NUM
inlawrev-3343	1442	4	(	(	PUNCT
inlawrev-3343	1442	5	1994	1994	NUM
inlawrev-3343	1442	6	&	&	CCONJ
inlawrev-3343	1442	7	supp	supp	PROPN
inlawrev-3343	1442	8	.	.	PUNCT
inlawrev-3343	1443	1	ii	ii	PROPN
inlawrev-3343	1443	2	1996	1996	NUM
inlawrev-3343	1443	3	)	)	PUNCT
inlawrev-3343	1443	4	,	,	PUNCT
inlawrev-3343	1443	5	adopt	adopt	VERB
inlawrev-3343	1443	6	the	the	DET
inlawrev-3343	1443	7	common	common	ADJ
inlawrev-3343	1443	8	law	law	NOUN
inlawrev-3343	1443	9	rules	rule	NOUN
inlawrev-3343	1443	10	for	for	ADP
inlawrev-3343	1443	11	determining	determine	VERB
inlawrev-3343	1443	12	employee	employee	NOUN
inlawrev-3343	1443	13	status	status	NOUN
inlawrev-3343	1443	14	.	.	PUNCT
inlawrev-3343	1444	1	i	i	PRON
inlawrev-3343	1444	2	d.	d.	PROPN
inlawrev-3343	1444	3	§	§	PROPN
inlawrev-3343	1444	4	3121(d)(2	3121(d)(2	NOUN
inlawrev-3343	1444	5	)	)	PUNCT
inlawrev-3343	1444	6	(	(	PUNCT
inlawrev-3343	1444	7	1994	1994	NUM
inlawrev-3343	1444	8	)	)	PUNCT
inlawrev-3343	1444	9	.	.	PUNCT
inlawrev-3343	1445	1	284	284	NUM
inlawrev-3343	1445	2	.	.	PUNCT
inlawrev-3343	1446	1	pursuant	pursuant	ADJ
inlawrev-3343	1446	2	to	to	ADP
inlawrev-3343	1446	3	the	the	DET
inlawrev-3343	1446	4	federal	federal	ADJ
inlawrev-3343	1446	5	unemployment	unemployment	NOUN
inlawrev-3343	1446	6	tax	tax	NOUN
inlawrev-3343	1446	7	act	act	NOUN
inlawrev-3343	1446	8	(	(	PUNCT
inlawrev-3343	1446	9	"	"	PUNCT
inlawrev-3343	1446	10	futa	futa	NOUN
inlawrev-3343	1446	11	"	"	PUNCT
inlawrev-3343	1446	12	)	)	PUNCT
inlawrev-3343	1446	13	,	,	PUNCT
inlawrev-3343	1446	14	i.r.c	i.r.c	NOUN
inlawrev-3343	1446	15	.	.	PUNCT
inlawrev-3343	1447	1	§	§	PROPN
inlawrev-3343	1447	2	§	§	PROPN
inlawrev-3343	1447	3	3301	3301	NUM
inlawrev-3343	1447	4	-	-	SYM
inlawrev-3343	1447	5	33	33	NUM
inlawrev-3343	1447	6	1	1	NUM
inlawrev-3343	1447	7	1	1	NUM
inlawrev-3343	1447	8	(	(	PUNCT
inlawrev-3343	1447	9	1994	1994	NUM
inlawrev-3343	1447	10	&	&	CCONJ
inlawrev-3343	1447	11	supp	supp	PROPN
inlawrev-3343	1447	12	.	.	PUNCT
inlawrev-3343	1448	1	ii	ii	PROPN
inlawrev-3343	1448	2	1996	1996	NUM
inlawrev-3343	1448	3	)	)	PUNCT
inlawrev-3343	1449	1	,	,	PUNCT
inlawrev-3343	1449	2	employee	employee	NOUN
inlawrev-3343	1449	3	status	status	NOUN
inlawrev-3343	1449	4	is	be	AUX
inlawrev-3343	1449	5	also	also	ADV
inlawrev-3343	1449	6	governed	govern	VERB
inlawrev-3343	1449	7	by	by	ADP
inlawrev-3343	1449	8	the	the	DET
inlawrev-3343	1449	9	common	common	ADJ
inlawrev-3343	1449	10	law	law	NOUN
inlawrev-3343	1449	11	right	right	NOUN
inlawrev-3343	1449	12	of	of	ADP
inlawrev-3343	1449	13	control	control	NOUN
inlawrev-3343	1449	14	test	test	NOUN
inlawrev-3343	1449	15	.	.	PUNCT
inlawrev-3343	1450	1	i	i	PRON
inlawrev-3343	1450	2	d.	d.	PROPN
inlawrev-3343	1450	3	§	§	PROPN
inlawrev-3343	1450	4	3306(i)(1994	3306(i)(1994	NUM
inlawrev-3343	1450	5	)	)	PUNCT
inlawrev-3343	1450	6	.	.	PUNCT
inlawrev-3343	1451	1	285	285	NUM
inlawrev-3343	1451	2	.	.	PUNCT
inlawrev-3343	1452	1	in	in	ADP
inlawrev-3343	1452	2	contrast	contrast	NOUN
inlawrev-3343	1452	3	,	,	PUNCT
inlawrev-3343	1452	4	in	in	ADP
inlawrev-3343	1452	5	leased	lease	VERB
inlawrev-3343	1452	6	employee	employee	NOUN
inlawrev-3343	1452	7	arrangements	arrangement	NOUN
inlawrev-3343	1452	8	the	the	DET
inlawrev-3343	1452	9	worker	worker	NOUN
inlawrev-3343	1452	10	is	be	AUX
inlawrev-3343	1452	11	not	not	PART
inlawrev-3343	1452	12	considered	consider	VERB
inlawrev-3343	1452	13	an	an	DET
inlawrev-3343	1452	14	employee	employee	NOUN
inlawrev-3343	1452	15	if	if	SCONJ
inlawrev-3343	1452	16	the	the	DET
inlawrev-3343	1452	17	company	company	NOUN
inlawrev-3343	1452	18	utilizing	utilize	VERB
inlawrev-3343	1452	19	his	his	PRON
inlawrev-3343	1452	20	services	service	NOUN
inlawrev-3343	1452	21	retains	retain	VERB
inlawrev-3343	1452	22	the	the	DET
inlawrev-3343	1452	23	right	right	NOUN
inlawrev-3343	1452	24	to	to	PART
inlawrev-3343	1452	25	control	control	VERB
inlawrev-3343	1452	26	the	the	DET
inlawrev-3343	1452	27	manner	manner	NOUN
inlawrev-3343	1452	28	in	in	ADP
inlawrev-3343	1452	29	which	which	PRON
inlawrev-3343	1452	30	he	he	PRON
inlawrev-3343	1452	31	performs	perform	VERB
inlawrev-3343	1452	32	his	his	PRON
inlawrev-3343	1452	33	work	work	NOUN
inlawrev-3343	1452	34	,	,	PUNCT
inlawrev-3343	1452	35	but	but	CCONJ
inlawrev-3343	1452	36	the	the	DET
inlawrev-3343	1452	37	responsibility	responsibility	NOUN
inlawrev-3343	1452	38	for	for	ADP
inlawrev-3343	1452	39	all	all	DET
inlawrev-3343	1452	40	payroll	payroll	NOUN
inlawrev-3343	1452	41	taxes	taxis	NOUN
inlawrev-3343	1452	42	falls	fall	VERB
inlawrev-3343	1452	43	on	on	ADP
inlawrev-3343	1452	44	the	the	DET
inlawrev-3343	1452	45	leasing	lease	VERB
inlawrev-3343	1452	46	agency	agency	NOUN
inlawrev-3343	1452	47	that	that	PRON
inlawrev-3343	1452	48	handles	handle	VERB
inlawrev-3343	1452	49	the	the	DET
inlawrev-3343	1452	50	payment	payment	NOUN
inlawrev-3343	1452	51	of	of	ADP
inlawrev-3343	1452	52	wages	wage	NOUN
inlawrev-3343	1452	53	.	.	PUNCT
inlawrev-3343	1453	1	see	see	VERB
inlawrev-3343	1453	2	general	general	PROPN
inlawrev-3343	1453	3	motors	motors	PROPN
inlawrev-3343	1453	4	corp	corp	PROPN
inlawrev-3343	1453	5	.	.	PROPN
inlawrev-3343	1454	1	v.	v.	PROPN
inlawrev-3343	1454	2	united	united	PROPN
inlawrev-3343	1454	3	states	states	PROPN
inlawrev-3343	1454	4	,	,	PUNCT
inlawrev-3343	1454	5	no	no	INTJ
inlawrev-3343	1454	6	.	.	NOUN
inlawrev-3343	1454	7	89	89	NUM
inlawrev-3343	1454	8	-	-	PUNCT
inlawrev-3343	1454	9	cv-73046	cv-73046	NOUN
inlawrev-3343	1454	10	-	-	PUNCT
inlawrev-3343	1454	11	dt	dt	NOUN
inlawrev-3343	1454	12	,	,	PUNCT
inlawrev-3343	1454	13	1990	1990	NUM
inlawrev-3343	1454	14	wl	wl	NOUN
inlawrev-3343	1454	15	259676	259676	NUM
inlawrev-3343	1454	16	(	(	PUNCT
inlawrev-3343	1454	17	e.d	e.d	PROPN
inlawrev-3343	1454	18	.	.	PROPN
inlawrev-3343	1454	19	mich	mich	PROPN
inlawrev-3343	1454	20	dec	dec	PROPN
inlawrev-3343	1454	21	.	.	PROPN
inlawrev-3343	1454	22	20	20	NUM
inlawrev-3343	1454	23	,	,	PUNCT
inlawrev-3343	1454	24	1990	1990	NUM
inlawrev-3343	1454	25	)	)	PUNCT
inlawrev-3343	1454	26	(	(	PUNCT
inlawrev-3343	1454	27	mem	mem	PROPN
inlawrev-3343	1454	28	.	.	PUNCT
inlawrev-3343	1454	29	)	)	PUNCT
inlawrev-3343	1455	1	;	;	PUNCT
inlawrev-3343	1455	2	hammond	hammond	PROPN
inlawrev-3343	1455	3	,	,	PUNCT
inlawrev-3343	1455	4	supra	supra	PROPN
inlawrev-3343	1455	5	note	note	NOUN
inlawrev-3343	1455	6	33	33	NUM
inlawrev-3343	1455	7	,	,	PUNCT
inlawrev-3343	1455	8	at	at	ADP
inlawrev-3343	1455	9	178	178	NUM
inlawrev-3343	1455	10	-	-	SYM
inlawrev-3343	1455	11	81	81	NUM
inlawrev-3343	1455	12	.	.	PUNCT
inlawrev-3343	1456	1	286	286	NUM
inlawrev-3343	1456	2	.	.	PUNCT
inlawrev-3343	1457	1	rev	rev	PROPN
inlawrev-3343	1457	2	.	.	PUNCT
inlawrev-3343	1458	1	rul	rul	PROPN
inlawrev-3343	1458	2	.	.	PUNCT
inlawrev-3343	1459	1	87	87	NUM
inlawrev-3343	1459	2	-	-	SYM
inlawrev-3343	1459	3	41	41	NUM
inlawrev-3343	1459	4	,	,	PUNCT
inlawrev-3343	1459	5	1987	1987	NUM
inlawrev-3343	1459	6	-	-	SYM
inlawrev-3343	1459	7	1	1	NUM
inlawrev-3343	1459	8	c.b	c.b	PROPN
inlawrev-3343	1459	9	.	.	PROPN
inlawrev-3343	1459	10	296	296	NUM
inlawrev-3343	1459	11	.	.	PUNCT
inlawrev-3343	1460	1	the	the	DET
inlawrev-3343	1460	2	ruling	ruling	NOUN
inlawrev-3343	1460	3	applies	apply	VERB
inlawrev-3343	1460	4	for	for	ADP
inlawrev-3343	1460	5	classification	classification	NOUN
inlawrev-3343	1460	6	decisions	decision	NOUN
inlawrev-3343	1460	7	under	under	ADP
inlawrev-3343	1460	8	fica	fica	PROPN
inlawrev-3343	1460	9	,	,	PUNCT
inlawrev-3343	1460	10	i.r.c	i.r.c	NOUN
inlawrev-3343	1460	11	.	.	PUNCT
inlawrev-3343	1461	1	§	§	PROPN
inlawrev-3343	1461	2	§	§	PROPN
inlawrev-3343	1461	3	3101	3101	NUM
inlawrev-3343	1461	4	-	-	SYM
inlawrev-3343	1461	5	3128	3128	NUM
inlawrev-3343	1461	6	(	(	PUNCT
inlawrev-3343	1461	7	1994	1994	NUM
inlawrev-3343	1461	8	&	&	CCONJ
inlawrev-3343	1461	9	supp	supp	PROPN
inlawrev-3343	1461	10	.	.	PUNCT
inlawrev-3343	1462	1	ii	ii	PROPN
inlawrev-3343	1462	2	1996	1996	NUM
inlawrev-3343	1462	3	)	)	PUNCT
inlawrev-3343	1462	4	,	,	PUNCT
inlawrev-3343	1462	5	and	and	CCONJ
inlawrev-3343	1462	6	futa	futa	PROPN
inlawrev-3343	1462	7	,	,	PUNCT
inlawrev-3343	1462	8	i.r.c	i.r.c	NOUN
inlawrev-3343	1462	9	.	.	PUNCT
inlawrev-3343	1463	1	§	§	PROPN
inlawrev-3343	1463	2	§	§	PROPN
inlawrev-3343	1463	3	3301	3301	NUM
inlawrev-3343	1463	4	-	-	SYM
inlawrev-3343	1463	5	3311	3311	NUM
inlawrev-3343	1463	6	(	(	PUNCT
inlawrev-3343	1463	7	1994	1994	NUM
inlawrev-3343	1463	8	&	&	CCONJ
inlawrev-3343	1463	9	supp	supp	PROPN
inlawrev-3343	1463	10	.	.	PUNCT
inlawrev-3343	1464	1	ii	ii	PROPN
inlawrev-3343	1464	2	1996	1996	NUM
inlawrev-3343	1464	3	)	)	PUNCT
inlawrev-3343	1464	4	.	.	PUNCT
inlawrev-3343	1465	1	the	the	DET
inlawrev-3343	1465	2	revenue	revenue	NOUN
inlawrev-3343	1465	3	ruling	ruling	NOUN
inlawrev-3343	1465	4	's	's	PART
inlawrev-3343	1465	5	test	test	NOUN
inlawrev-3343	1465	6	for	for	ADP
inlawrev-3343	1465	7	determining	determine	VERB
inlawrev-3343	1465	8	whether	whether	SCONJ
inlawrev-3343	1465	9	an	an	DET
inlawrev-3343	1465	10	employment	employment	NOUN
inlawrev-3343	1465	11	relationship	relationship	NOUN
inlawrev-3343	1465	12	exists	exist	VERB
inlawrev-3343	1465	13	focuses	focus	VERB
inlawrev-3343	1465	14	on	on	ADP
inlawrev-3343	1465	15	whether	whether	SCONJ
inlawrev-3343	1465	16	"	"	PUNCT
inlawrev-3343	1465	17	the	the	DET
inlawrev-3343	1465	18	person	person	NOUN
inlawrev-3343	1465	19	or	or	CCONJ
inlawrev-3343	1465	20	persons	person	NOUN
inlawrev-3343	1465	21	for	for	ADP
inlawrev-3343	1465	22	whom	whom	PRON
inlawrev-3343	1465	23	the	the	DET
inlawrev-3343	1465	24	services	service	NOUN
inlawrev-3343	1465	25	are	be	AUX
inlawrev-3343	1465	26	performed	perform	VERB
inlawrev-3343	1465	27	have	have	AUX
inlawrev-3343	1465	28	the	the	DET
inlawrev-3343	1465	29	right	right	NOUN
inlawrev-3343	1465	30	to	to	PART
inlawrev-3343	1465	31	control	control	VERB
inlawrev-3343	1465	32	and	and	CCONJ
inlawrev-3343	1465	33	direct	direct	VERB
inlawrev-3343	1465	34	the	the	DET
inlawrev-3343	1465	35	individual	individual	NOUN
inlawrev-3343	1465	36	who	who	PRON
inlawrev-3343	1465	37	performs	perform	VERB
inlawrev-3343	1465	38	the	the	DET
inlawrev-3343	1465	39	services	service	NOUN
inlawrev-3343	1465	40	,	,	PUNCT
inlawrev-3343	1465	41	not	not	PART
inlawrev-3343	1465	42	only	only	ADV
inlawrev-3343	1465	43	as	as	ADP
inlawrev-3343	1465	44	to	to	ADP
inlawrev-3343	1465	45	the	the	DET
inlawrev-3343	1465	46	result	result	NOUN
inlawrev-3343	1465	47	to	to	PART
inlawrev-3343	1465	48	be	be	AUX
inlawrev-3343	1465	49	accomplished	accomplish	VERB
inlawrev-3343	1465	50	by	by	ADP
inlawrev-3343	1465	51	the	the	DET
inlawrev-3343	1465	52	work	work	NOUN
inlawrev-3343	1465	53	but	but	CCONJ
inlawrev-3343	1465	54	also	also	ADV
inlawrev-3343	1465	55	as	as	ADP
inlawrev-3343	1465	56	to	to	ADP
inlawrev-3343	1465	57	the	the	DET
inlawrev-3343	1465	58	details	detail	NOUN
inlawrev-3343	1465	59	and	and	CCONJ
inlawrev-3343	1465	60	means	mean	NOUN
inlawrev-3343	1465	61	by	by	ADP
inlawrev-3343	1465	62	which	which	PRON
inlawrev-3343	1465	63	that	that	DET
inlawrev-3343	1465	64	result	result	NOUN
inlawrev-3343	1465	65	is	be	AUX
inlawrev-3343	1465	66	accomplished	accomplish	VERB
inlawrev-3343	1465	67	.	.	PUNCT
inlawrev-3343	1465	68	"	"	PUNCT
inlawrev-3343	1465	69	rev	rev	PROPN
inlawrev-3343	1465	70	.	.	PROPN
inlawrev-3343	1465	71	rul	rul	PROPN
inlawrev-3343	1465	72	.	.	PUNCT
inlawrev-3343	1466	1	87	87	NUM
inlawrev-3343	1466	2	-	-	SYM
inlawrev-3343	1466	3	41	41	NUM
inlawrev-3343	1466	4	,	,	PUNCT
inlawrev-3343	1466	5	1987	1987	NUM
inlawrev-3343	1466	6	-	-	SYM
inlawrev-3343	1466	7	1	1	NUM
inlawrev-3343	1466	8	c.b	c.b	PROPN
inlawrev-3343	1466	9	.	.	PROPN
inlawrev-3343	1466	10	296	296	NUM
inlawrev-3343	1466	11	.	.	PUNCT
inlawrev-3343	1467	1	relevant	relevant	ADJ
inlawrev-3343	1467	2	factors	factor	NOUN
inlawrev-3343	1467	3	include	include	VERB
inlawrev-3343	1467	4	whether	whether	SCONJ
inlawrev-3343	1467	5	the	the	DET
inlawrev-3343	1467	6	worker	worker	NOUN
inlawrev-3343	1467	7	receives	receive	VERB
inlawrev-3343	1467	8	training	training	NOUN
inlawrev-3343	1467	9	and	and	CCONJ
inlawrev-3343	1467	10	is	be	AUX
inlawrev-3343	1467	11	instructed	instruct	VERB
inlawrev-3343	1467	12	by	by	ADP
inlawrev-3343	1467	13	the	the	DET
inlawrev-3343	1467	14	employer	employer	NOUN
inlawrev-3343	1467	15	,	,	PUNCT
inlawrev-3343	1467	16	performs	perform	VERB
inlawrev-3343	1467	17	the	the	DET
inlawrev-3343	1467	18	work	work	NOUN
inlawrev-3343	1467	19	on	on	ADP
inlawrev-3343	1467	20	the	the	DET
inlawrev-3343	1467	21	employer	employer	NOUN
inlawrev-3343	1467	22	's	's	PART
inlawrev-3343	1467	23	premises	premise	NOUN
inlawrev-3343	1467	24	,	,	PUNCT
inlawrev-3343	1467	25	is	be	AUX
inlawrev-3343	1467	26	paid	pay	VERB
inlawrev-3343	1467	27	based	base	VERB
inlawrev-3343	1467	28	upon	upon	SCONJ
inlawrev-3343	1467	29	time	time	NOUN
inlawrev-3343	1467	30	worked	work	VERB
inlawrev-3343	1467	31	rather	rather	ADV
inlawrev-3343	1467	32	than	than	ADP
inlawrev-3343	1467	33	receiving	receive	VERB
inlawrev-3343	1467	34	a	a	DET
inlawrev-3343	1467	35	set	set	VERB
inlawrev-3343	1467	36	fee	fee	NOUN
inlawrev-3343	1467	37	for	for	ADP
inlawrev-3343	1467	38	the	the	DET
inlawrev-3343	1467	39	job	job	NOUN
inlawrev-3343	1467	40	,	,	PUNCT
inlawrev-3343	1467	41	provides	provide	VERB
inlawrev-3343	1467	42	his	his	PRON
inlawrev-3343	1467	43	own	own	ADJ
inlawrev-3343	1467	44	tools	tool	NOUN
inlawrev-3343	1467	45	,	,	PUNCT
inlawrev-3343	1467	46	and	and	CCONJ
inlawrev-3343	1467	47	has	have	VERB
inlawrev-3343	1467	48	the	the	DET
inlawrev-3343	1467	49	opportunity	opportunity	NOUN
inlawrev-3343	1467	50	for	for	ADP
inlawrev-3343	1467	51	profit	profit	NOUN
inlawrev-3343	1467	52	or	or	CCONJ
inlawrev-3343	1467	53	loss	loss	NOUN
inlawrev-3343	1467	54	.	.	PUNCT
inlawrev-3343	1468	1	i	i	PRON
inlawrev-3343	1468	2	d.	d.	PROPN
inlawrev-3343	1468	3	287	287	NUM
inlawrev-3343	1468	4	.	.	PUNCT
inlawrev-3343	1469	1	internal	internal	ADJ
inlawrev-3343	1469	2	revenue	revenue	NOUN
inlawrev-3343	1469	3	serv	serv	X
inlawrev-3343	1469	4	.	.	PUNCT
inlawrev-3343	1470	1	,	,	PUNCT
inlawrev-3343	1470	2	dep't	dep't	NOUN
inlawrev-3343	1470	3	of	of	ADP
inlawrev-3343	1470	4	the	the	DET
inlawrev-3343	1470	5	treasury	treasury	NOUN
inlawrev-3343	1470	6	,	,	PUNCT
inlawrev-3343	1470	7	employee	employee	NOUN
inlawrev-3343	1470	8	or	or	CCONJ
inlawrev-3343	1470	9	independent	independent	ADJ
inlawrev-3343	1470	10	contractor	contractor	NOUN
inlawrev-3343	1470	11	?	?	PUNCT
inlawrev-3343	1471	1	(	(	PUNCT
inlawrev-3343	1471	2	1996	1996	NUM
inlawrev-3343	1471	3	)	)	PUNCT
inlawrev-3343	1471	4	.	.	PUNCT
inlawrev-3343	1472	1	a	a	DET
inlawrev-3343	1472	2	training	training	NOUN
inlawrev-3343	1472	3	manual	manual	NOUN
inlawrev-3343	1472	4	proved	prove	VERB
inlawrev-3343	1472	5	to	to	PART
inlawrev-3343	1472	6	be	be	AUX
inlawrev-3343	1472	7	necessary	necessary	ADJ
inlawrev-3343	1472	8	because	because	SCONJ
inlawrev-3343	1472	9	the	the	DET
inlawrev-3343	1472	10	internal	internal	ADJ
inlawrev-3343	1472	11	revenue	revenue	NOUN
inlawrev-3343	1472	12	service	service	NOUN
inlawrev-3343	1472	13	was	be	AUX
inlawrev-3343	1472	14	barred	bar	VERB
inlawrev-3343	1472	15	by	by	ADP
inlawrev-3343	1472	16	statute	statute	NOUN
inlawrev-3343	1472	17	from	from	ADP
inlawrev-3343	1472	18	issuing	issue	VERB
inlawrev-3343	1472	19	any	any	DET
inlawrev-3343	1472	20	clarifying	clarify	VERB
inlawrev-3343	1472	21	regulations	regulation	NOUN
inlawrev-3343	1472	22	or	or	CCONJ
inlawrev-3343	1472	23	rulings	ruling	NOUN
inlawrev-3343	1472	24	on	on	ADP
inlawrev-3343	1472	25	the	the	DET
inlawrev-3343	1472	26	subject	subject	NOUN
inlawrev-3343	1472	27	of	of	ADP
inlawrev-3343	1472	28	independent	independent	ADJ
inlawrev-3343	1472	29	contractor	contractor	NOUN
inlawrev-3343	1472	30	classifications	classification	NOUN
inlawrev-3343	1472	31	.	.	PUNCT
inlawrev-3343	1473	1	see	see	VERB
inlawrev-3343	1473	2	revenue	revenue	NOUN
inlawrev-3343	1473	3	act	act	NOUN
inlawrev-3343	1473	4	of	of	ADP
inlawrev-3343	1473	5	1978	1978	NUM
inlawrev-3343	1473	6	,	,	PUNCT
inlawrev-3343	1473	7	pub	pub	NOUN
inlawrev-3343	1473	8	.	.	PUNCT
inlawrev-3343	1474	1	l.	l.	PROPN
inlawrev-3343	1474	2	no	no	INTJ
inlawrev-3343	1474	3	.	.	PROPN
inlawrev-3343	1475	1	95	95	NUM
inlawrev-3343	1475	2	-	-	SYM
inlawrev-3343	1475	3	600	600	NUM
inlawrev-3343	1475	4	,	,	PUNCT
inlawrev-3343	1475	5	§	§	PROPN
inlawrev-3343	1475	6	530(4)(b	530(4)(b	NUM
inlawrev-3343	1475	7	)	)	PUNCT
inlawrev-3343	1475	8	,	,	PUNCT
inlawrev-3343	1475	9	1999	1999	NUM
inlawrev-3343	1475	10	]	]	PUNCT
inlawrev-3343	1475	11	employee	employee	NOUN
inlawrev-3343	1475	12	benefits	benefit	VERB
inlawrev-3343	1475	13	problem	problem	VERB
inlawrev-3343	1475	14	349	349	NUM
inlawrev-3343	1475	15	business	business	NOUN
inlawrev-3343	1475	16	interests	interest	NOUN
inlawrev-3343	1475	17	have	have	AUX
inlawrev-3343	1475	18	persistently	persistently	ADV
inlawrev-3343	1475	19	complained	complain	VERB
inlawrev-3343	1475	20	that	that	SCONJ
inlawrev-3343	1475	21	the	the	DET
inlawrev-3343	1475	22	independent	independent	ADJ
inlawrev-3343	1475	23	contractor	contractor	NOUN
inlawrev-3343	1475	24	standards	standard	NOUN
inlawrev-3343	1475	25	are	be	AUX
inlawrev-3343	1475	26	vague	vague	ADJ
inlawrev-3343	1475	27	and	and	CCONJ
inlawrev-3343	1475	28	subject	subject	ADJ
inlawrev-3343	1475	29	to	to	ADP
inlawrev-3343	1475	30	conflicting	conflicting	ADJ
inlawrev-3343	1475	31	interpretations.^^^	interpretations.^^^	PROPN
inlawrev-3343	1475	32	this	this	PRON
inlawrev-3343	1475	33	can	can	AUX
inlawrev-3343	1475	34	result	result	VERB
inlawrev-3343	1475	35	in	in	ADP
inlawrev-3343	1475	36	the	the	DET
inlawrev-3343	1475	37	inadvertent	inadvertent	ADJ
inlawrev-3343	1475	38	misclassification	misclassification	NOUN
inlawrev-3343	1475	39	of	of	ADP
inlawrev-3343	1475	40	workers	worker	NOUN
inlawrev-3343	1475	41	,	,	PUNCT
inlawrev-3343	1475	42	which	which	PRON
inlawrev-3343	1475	43	if	if	SCONJ
inlawrev-3343	1475	44	detected	detect	VERB
inlawrev-3343	1475	45	in	in	ADP
inlawrev-3343	1475	46	an	an	DET
inlawrev-3343	1475	47	irs	irs	PROPN
inlawrev-3343	1475	48	audit	audit	NOUN
inlawrev-3343	1475	49	,	,	PUNCT
inlawrev-3343	1475	50	may	may	AUX
inlawrev-3343	1475	51	lead	lead	VERB
inlawrev-3343	1475	52	to	to	ADP
inlawrev-3343	1475	53	substantial	substantial	ADJ
inlawrev-3343	1475	54	monetary	monetary	ADJ
inlawrev-3343	1475	55	consequences	consequence	NOUN
inlawrev-3343	1475	56	for	for	ADP
inlawrev-3343	1475	57	the	the	DET
inlawrev-3343	1475	58	offending	offending	NOUN
inlawrev-3343	1475	59	employer.^^^	employer.^^^	PROPN
inlawrev-3343	1475	60	however	however	ADV
inlawrev-3343	1475	61	,	,	PUNCT
inlawrev-3343	1475	62	other	other	ADJ
inlawrev-3343	1475	63	critics	critic	NOUN
inlawrev-3343	1475	64	complain	complain	VERB
inlawrev-3343	1475	65	that	that	SCONJ
inlawrev-3343	1475	66	employers	employer	NOUN
inlawrev-3343	1475	67	engage	engage	VERB
inlawrev-3343	1475	68	in	in	ADP
inlawrev-3343	1475	69	widespread	widespread	ADJ
inlawrev-3343	1475	70	employee	employee	NOUN
inlawrev-3343	1475	71	misclassification	misclassification	NOUN
inlawrev-3343	1475	72	for	for	ADP
inlawrev-3343	1475	73	the	the	DET
inlawrev-3343	1475	74	explicit	explicit	ADJ
inlawrev-3343	1475	75	purpose	purpose	NOUN
inlawrev-3343	1475	76	of	of	ADP
inlawrev-3343	1475	77	avoiding	avoid	VERB
inlawrev-3343	1475	78	employment	employment	NOUN
inlawrev-3343	1475	79	tax	tax	NOUN
inlawrev-3343	1475	80	and	and	CCONJ
inlawrev-3343	1475	81	benefit	benefit	NOUN
inlawrev-3343	1475	82	obligations?^^	obligations?^^	NOUN
inlawrev-3343	1475	83	where	where	SCONJ
inlawrev-3343	1475	84	this	this	PRON
inlawrev-3343	1475	85	occurs	occur	VERB
inlawrev-3343	1475	86	,	,	PUNCT
inlawrev-3343	1475	87	the	the	DET
inlawrev-3343	1475	88	tax	tax	NOUN
inlawrev-3343	1475	89	and	and	CCONJ
inlawrev-3343	1475	90	benefit	benefit	NOUN
inlawrev-3343	1475	91	burden	burden	NOUN
inlawrev-3343	1475	92	is	be	AUX
inlawrev-3343	1475	93	unfairly	unfairly	ADV
inlawrev-3343	1475	94	shifted	shift	VERB
inlawrev-3343	1475	95	to	to	ADP
inlawrev-3343	1475	96	the	the	DET
inlawrev-3343	1475	97	worker	worker	NOUN
inlawrev-3343	1475	98	and	and	CCONJ
inlawrev-3343	1475	99	the	the	DET
inlawrev-3343	1475	100	u.s	u.s	PROPN
inlawrev-3343	1475	101	.	.	PROPN
inlawrev-3343	1475	102	treasury	treasury	PROPN
inlawrev-3343	1475	103	is	be	AUX
inlawrev-3343	1475	104	adversely	adversely	ADV
inlawrev-3343	1475	105	affected	affect	VERB
inlawrev-3343	1475	106	because	because	SCONJ
inlawrev-3343	1475	107	of	of	ADP
inlawrev-3343	1475	108	the	the	DET
inlawrev-3343	1475	109	greater	great	ADJ
inlawrev-3343	1475	110	difficulty	difficulty	NOUN
inlawrev-3343	1475	111	experienced	experience	VERB
inlawrev-3343	1475	112	in	in	ADP
inlawrev-3343	1475	113	collecting	collect	VERB
inlawrev-3343	1475	114	taxes	taxis	NOUN
inlawrev-3343	1475	115	from	from	ADP
inlawrev-3343	1475	116	independent	independent	ADJ
inlawrev-3343	1475	117	contractors.^^^	contractors.^^^	NOUN
inlawrev-3343	1475	118	due	due	ADP
inlawrev-3343	1475	119	to	to	ADP
inlawrev-3343	1475	120	the	the	DET
inlawrev-3343	1475	121	potential	potential	ADJ
inlawrev-3343	1475	122	penalties	penalty	NOUN
inlawrev-3343	1475	123	and	and	CCONJ
inlawrev-3343	1475	124	tax	tax	NOUN
inlawrev-3343	1475	125	assessments	assessment	NOUN
inlawrev-3343	1475	126	applicable	applicable	ADJ
inlawrev-3343	1475	127	to	to	ADP
inlawrev-3343	1475	128	erroneous	erroneous	ADJ
inlawrev-3343	1475	129	independent	independent	ADJ
inlawrev-3343	1475	130	contractor	contractor	NOUN
inlawrev-3343	1475	131	classification	classification	NOUN
inlawrev-3343	1475	132	decisions	decision	NOUN
inlawrev-3343	1475	133	.	.	PUNCT
inlawrev-3343	1476	1	congress	congress	PROPN
inlawrev-3343	1476	2	added	add	VERB
inlawrev-3343	1476	3	section	section	NOUN
inlawrev-3343	1476	4	530	530	NUM
inlawrev-3343	1476	5	to	to	ADP
inlawrev-3343	1476	6	the	the	DET
inlawrev-3343	1476	7	revenue	revenue	NOUN
inlawrev-3343	1476	8	act	act	NOUN
inlawrev-3343	1476	9	of	of	ADP
inlawrev-3343	1476	10	1978	1978	NUM
inlawrev-3343	1476	11	(	(	PUNCT
inlawrev-3343	1476	12	the	the	DET
inlawrev-3343	1476	13	"	"	PUNCT
inlawrev-3343	1476	14	acf).^^^	acf).^^^	PROPN
inlawrev-3343	1476	15	it	it	PRON
inlawrev-3343	1476	16	prohibits	prohibit	VERB
inlawrev-3343	1476	17	the	the	DET
inlawrev-3343	1476	18	irs	irs	PROPN
inlawrev-3343	1476	19	from	from	ADP
inlawrev-3343	1476	20	penalizing	penalize	VERB
inlawrev-3343	1476	21	misclassifications	misclassification	NOUN
inlawrev-3343	1476	22	where	where	SCONJ
inlawrev-3343	1476	23	there	there	PRON
inlawrev-3343	1476	24	was	be	VERB
inlawrev-3343	1476	25	a	a	DET
inlawrev-3343	1476	26	reasonable	reasonable	ADJ
inlawrev-3343	1476	27	basis	basis	NOUN
inlawrev-3343	1476	28	for	for	ADP
inlawrev-3343	1476	29	the	the	DET
inlawrev-3343	1476	30	employer	employer	NOUN
inlawrev-3343	1476	31	's	's	PART
inlawrev-3343	1476	32	belief	belief	NOUN
inlawrev-3343	1476	33	that	that	SCONJ
inlawrev-3343	1476	34	the	the	DET
inlawrev-3343	1476	35	independent	independent	ADJ
inlawrev-3343	1476	36	contractor	contractor	NOUN
inlawrev-3343	1476	37	classification	classification	NOUN
inlawrev-3343	1476	38	was	be	AUX
inlawrev-3343	1476	39	correct.^^^	correct.^^^	PROPN
inlawrev-3343	1476	40	in	in	ADP
inlawrev-3343	1476	41	forming	form	VERB
inlawrev-3343	1476	42	a	a	DET
inlawrev-3343	1476	43	reasonable	reasonable	ADJ
inlawrev-3343	1476	44	basis	basis	NOUN
inlawrev-3343	1476	45	,	,	PUNCT
inlawrev-3343	1476	46	the	the	DET
inlawrev-3343	1476	47	act	act	NOUN
inlawrev-3343	1476	48	permits	permit	VERB
inlawrev-3343	1476	49	the	the	DET
inlawrev-3343	1476	50	employer	employer	NOUN
inlawrev-3343	1476	51	to	to	PART
inlawrev-3343	1476	52	rely	rely	VERB
inlawrev-3343	1476	53	upon	upon	SCONJ
inlawrev-3343	1476	54	judicial	judicial	ADJ
inlawrev-3343	1476	55	precedent	precedent	NOUN
inlawrev-3343	1476	56	,	,	PUNCT
inlawrev-3343	1476	57	prior	prior	ADJ
inlawrev-3343	1476	58	irs	irs	PROPN
inlawrev-3343	1476	59	audits	audits	NOUN
inlawrev-3343	1476	60	,	,	PUNCT
inlawrev-3343	1476	61	or	or	CCONJ
inlawrev-3343	1476	62	a	a	DET
inlawrev-3343	1476	63	long	long	ADV
inlawrev-3343	1476	64	-	-	PUNCT
inlawrev-3343	1476	65	recognized	recognize	VERB
inlawrev-3343	1476	66	practice	practice	NOUN
inlawrev-3343	1476	67	in	in	ADP
inlawrev-3343	1476	68	the	the	DET
inlawrev-3343	1476	69	industry	industry	NOUN
inlawrev-3343	1476	70	.^^	.^^	PUNCT
inlawrev-3343	1476	71	'	'	PROPN
inlawrev-3343	1476	72	*	*	PUNCT
inlawrev-3343	1477	1	the	the	DET
inlawrev-3343	1477	2	legislation	legislation	NOUN
inlawrev-3343	1477	3	also	also	ADV
inlawrev-3343	1477	4	bars	bar	VERB
inlawrev-3343	1477	5	the	the	DET
inlawrev-3343	1477	6	irs	irs	PROPN
inlawrev-3343	1477	7	from	from	ADP
inlawrev-3343	1477	8	issuing	issue	VERB
inlawrev-3343	1477	9	any	any	DET
inlawrev-3343	1477	10	regulations	regulation	NOUN
inlawrev-3343	1477	11	on	on	ADP
inlawrev-3343	1477	12	the	the	DET
inlawrev-3343	1477	13	employment	employment	NOUN
inlawrev-3343	1477	14	status	status	NOUN
inlawrev-3343	1477	15	of	of	ADP
inlawrev-3343	1477	16	any	any	DET
inlawrev-3343	1477	17	worker	worker	NOUN
inlawrev-3343	1477	18	for	for	ADP
inlawrev-3343	1477	19	employment	employment	NOUN
inlawrev-3343	1477	20	tax	tax	NOUN
inlawrev-3343	1477	21	purposes	purpose	NOUN
inlawrev-3343	1477	22	,	,	PUNCT
inlawrev-3343	1477	23	thus	thus	ADV
inlawrev-3343	1477	24	preventing	prevent	VERB
inlawrev-3343	1477	25	the	the	DET
inlawrev-3343	1477	26	use	use	NOUN
inlawrev-3343	1477	27	of	of	ADP
inlawrev-3343	1477	28	the	the	DET
inlawrev-3343	1477	29	administrative	administrative	ADJ
inlawrev-3343	1477	30	process	process	NOUN
inlawrev-3343	1477	31	to	to	PART
inlawrev-3343	1477	32	clarify	clarify	VERB
inlawrev-3343	1477	33	worker	worker	NOUN
inlawrev-3343	1477	34	classification	classification	NOUN
inlawrev-3343	1477	35	uncertainties.^^^	uncertainties.^^^	ADP
inlawrev-3343	1477	36	some	some	DET
inlawrev-3343	1477	37	92	92	NUM
inlawrev-3343	1477	38	stat	stat	NOUN
inlawrev-3343	1477	39	.	.	PUNCT
inlawrev-3343	1478	1	2763	2763	NUM
inlawrev-3343	1478	2	.	.	PUNCT
inlawrev-3343	1479	1	288	288	NUM
inlawrev-3343	1479	2	.	.	PUNCT
inlawrev-3343	1480	1	see	see	VERB
inlawrev-3343	1480	2	tax	tax	NOUN
inlawrev-3343	1480	3	issues	issue	NOUN
inlawrev-3343	1480	4	impacting	impact	VERB
inlawrev-3343	1480	5	small	small	ADJ
inlawrev-3343	1480	6	business	business	NOUN
inlawrev-3343	1480	7	:	:	PUNCT
inlawrev-3343	1480	8	hearing	hear	VERB
inlawrev-3343	1480	9	before	before	ADP
inlawrev-3343	1480	10	the	the	DET
inlawrev-3343	1480	11	senate	senate	PROPN
inlawrev-3343	1480	12	comm	comm	NOUN
inlawrev-3343	1480	13	.	.	PUNCT
inlawrev-3343	1481	1	on	on	ADP
inlawrev-3343	1481	2	small	small	ADJ
inlawrev-3343	1481	3	business	business	NOUN
inlawrev-3343	1481	4	,	,	PUNCT
inlawrev-3343	1481	5	104th	104th	PROPN
inlawrev-3343	1481	6	cong	cong	NOUN
inlawrev-3343	1481	7	.	.	PUNCT
inlawrev-3343	1482	1	47	47	NUM
inlawrev-3343	1482	2	(	(	PUNCT
inlawrev-3343	1482	3	1995	1995	NUM
inlawrev-3343	1482	4	)	)	PUNCT
inlawrev-3343	1482	5	(	(	PUNCT
inlawrev-3343	1482	6	statement	statement	NOUN
inlawrev-3343	1482	7	of	of	ADP
inlawrev-3343	1482	8	michael	michael	PROPN
inlawrev-3343	1482	9	o.	o.	PROPN
inlawrev-3343	1482	10	roush	roush	PROPN
inlawrev-3343	1482	11	)	)	PUNCT
inlawrev-3343	1483	1	[	[	X
inlawrev-3343	1483	2	hereinafter	hereinafter	NOUN
inlawrev-3343	1483	3	1995	1995	NUM
inlawrev-3343	1483	4	small	small	ADJ
inlawrev-3343	1483	5	business	business	NOUN
inlawrev-3343	1483	6	hearing^.	hearing^.	PROPN
inlawrev-3343	1483	7	see	see	VERB
inlawrev-3343	1483	8	also	also	ADV
inlawrev-3343	1483	9	i	i	PROPN
inlawrev-3343	1483	10	d.	d.	PROPN
inlawrev-3343	1483	11	at	at	ADP
inlawrev-3343	1483	12	83	83	NUM
inlawrev-3343	1483	13	,	,	PUNCT
inlawrev-3343	1483	14	85	85	NUM
inlawrev-3343	1483	15	(	(	PUNCT
inlawrev-3343	1483	16	statement	statement	NOUN
inlawrev-3343	1483	17	of	of	ADP
inlawrev-3343	1483	18	senator	senator	PROPN
inlawrev-3343	1483	19	don	don	PROPN
inlawrev-3343	1483	20	nickels	nickels	PROPN
inlawrev-3343	1483	21	)	)	PUNCT
inlawrev-3343	1483	22	(	(	PUNCT
inlawrev-3343	1483	23	observing	observe	VERB
inlawrev-3343	1483	24	that	that	SCONJ
inlawrev-3343	1483	25	"	"	PUNCT
inlawrev-3343	1483	26	congress	congress	PROPN
inlawrev-3343	1483	27	has	have	AUX
inlawrev-3343	1483	28	amazingly	amazingly	ADV
inlawrev-3343	1483	29	failed	fail	VERB
inlawrev-3343	1483	30	to	to	PART
inlawrev-3343	1483	31	give	give	VERB
inlawrev-3343	1483	32	workers	worker	NOUN
inlawrev-3343	1483	33	or	or	CCONJ
inlawrev-3343	1483	34	businesses	business	NOUN
inlawrev-3343	1483	35	adequate	adequate	ADJ
inlawrev-3343	1483	36	guidance	guidance	NOUN
inlawrev-3343	1483	37	as	as	ADP
inlawrev-3343	1483	38	to	to	ADP
inlawrev-3343	1483	39	who	who	PRON
inlawrev-3343	1483	40	is	be	AUX
inlawrev-3343	1483	41	an	an	DET
inlawrev-3343	1483	42	employee	employee	NOUN
inlawrev-3343	1483	43	and	and	CCONJ
inlawrev-3343	1483	44	who	who	PRON
inlawrev-3343	1483	45	is	be	AUX
inlawrev-3343	1483	46	an	an	DET
inlawrev-3343	1483	47	independent	independent	ADJ
inlawrev-3343	1483	48	contractor	contractor	NOUN
inlawrev-3343	1483	49	,	,	PUNCT
inlawrev-3343	1483	50	"	"	PUNCT
inlawrev-3343	1483	51	and	and	CCONJ
inlawrev-3343	1483	52	that	that	SCONJ
inlawrev-3343	1483	53	the	the	DET
inlawrev-3343	1483	54	treasury	treasury	PROPN
inlawrev-3343	1483	55	department	department	PROPN
inlawrev-3343	1483	56	recognizes	recognize	VERB
inlawrev-3343	1483	57	that	that	SCONJ
inlawrev-3343	1483	58	"	"	PUNCT
inlawrev-3343	1483	59	reasonable	reasonable	ADJ
inlawrev-3343	1483	60	persons	person	NOUN
inlawrev-3343	1483	61	may	may	AUX
inlawrev-3343	1483	62	differ	differ	VERB
inlawrev-3343	1483	63	as	as	ADP
inlawrev-3343	1483	64	to	to	ADP
inlawrev-3343	1483	65	the	the	DET
inlawrev-3343	1483	66	correct	correct	ADJ
inlawrev-3343	1483	67	classification	classification	NOUN
inlawrev-3343	1483	68	"	"	PUNCT
inlawrev-3343	1483	69	under	under	ADP
inlawrev-3343	1483	70	the	the	DET
inlawrev-3343	1483	71	common	common	ADJ
inlawrev-3343	1483	72	law	law	NOUN
inlawrev-3343	1483	73	test	test	NOUN
inlawrev-3343	1483	74	)	)	PUNCT
inlawrev-3343	1483	75	;	;	PUNCT
inlawrev-3343	1483	76	i	i	PRON
inlawrev-3343	1483	77	d.	d.	PROPN
inlawrev-3343	1483	78	at	at	ADP
inlawrev-3343	1483	79	286	286	NUM
inlawrev-3343	1483	80	(	(	PUNCT
inlawrev-3343	1483	81	statement	statement	NOUN
inlawrev-3343	1483	82	of	of	ADP
inlawrev-3343	1483	83	james	james	PROPN
inlawrev-3343	1483	84	c.	c.	PROPN
inlawrev-3343	1483	85	pyles	pyles	PROPN
inlawrev-3343	1483	86	)	)	PUNCT
inlawrev-3343	1483	87	.	.	PUNCT
inlawrev-3343	1484	1	289	289	NUM
inlawrev-3343	1484	2	.	.	PUNCT
inlawrev-3343	1485	1	see	see	VERB
inlawrev-3343	1485	2	,	,	PUNCT
inlawrev-3343	1485	3	e.g.	e.g.	ADV
inlawrev-3343	1485	4	,	,	PUNCT
inlawrev-3343	1485	5	i	i	PRON
inlawrev-3343	1485	6	d.	d.	VERB
inlawrev-3343	1485	7	at	at	ADP
inlawrev-3343	1485	8	98	98	NUM
inlawrev-3343	1485	9	-	-	SYM
inlawrev-3343	1485	10	99	99	NUM
inlawrev-3343	1485	11	(	(	PUNCT
inlawrev-3343	1485	12	1995	1995	NUM
inlawrev-3343	1485	13	)	)	PUNCT
inlawrev-3343	1485	14	(	(	PUNCT
inlawrev-3343	1485	15	statement	statement	NOUN
inlawrev-3343	1485	16	of	of	ADP
inlawrev-3343	1485	17	raymond	raymond	PROPN
inlawrev-3343	1485	18	peter	peter	PROPN
inlawrev-3343	1485	19	kane	kane	PROPN
inlawrev-3343	1485	20	)	)	PUNCT
inlawrev-3343	1485	21	(	(	PUNCT
inlawrev-3343	1485	22	describing	describe	VERB
inlawrev-3343	1485	23	penalties	penalty	NOUN
inlawrev-3343	1485	24	assessed	assess	VERB
inlawrev-3343	1485	25	by	by	ADP
inlawrev-3343	1485	26	the	the	DET
inlawrev-3343	1485	27	irs	irs	PROPN
inlawrev-3343	1485	28	for	for	ADP
inlawrev-3343	1485	29	misclassification	misclassification	NOUN
inlawrev-3343	1485	30	)	)	PUNCT
inlawrev-3343	1485	31	;	;	PUNCT
inlawrev-3343	1485	32	i	i	PRON
inlawrev-3343	1485	33	d.	d.	PROPN
inlawrev-3343	1485	34	at	at	ADP
inlawrev-3343	1485	35	84	84	NUM
inlawrev-3343	1485	36	(	(	PUNCT
inlawrev-3343	1485	37	statement	statement	NOUN
inlawrev-3343	1485	38	of	of	ADP
inlawrev-3343	1485	39	senator	senator	NOUN
inlawrev-3343	1485	40	don	don	PROPN
inlawrev-3343	1485	41	nickles	nickle	NOUN
inlawrev-3343	1485	42	)	)	PUNCT
inlawrev-3343	1485	43	(	(	PUNCT
inlawrev-3343	1485	44	observing	observe	VERB
inlawrev-3343	1485	45	that	that	SCONJ
inlawrev-3343	1485	46	the	the	DET
inlawrev-3343	1485	47	"	"	PUNCT
inlawrev-3343	1485	48	horror	horror	NOUN
inlawrev-3343	1485	49	stories	story	NOUN
inlawrev-3343	1485	50	surrounding	surround	VERB
inlawrev-3343	1485	51	this	this	DET
inlawrev-3343	1485	52	issue	issue	NOUN
inlawrev-3343	1485	53	are	be	AUX
inlawrev-3343	1485	54	numerous	numerous	ADJ
inlawrev-3343	1485	55	and	and	CCONJ
inlawrev-3343	1485	56	disturbing	disturbing	ADJ
inlawrev-3343	1485	57	"	"	PUNCT
inlawrev-3343	1485	58	)	)	PUNCT
inlawrev-3343	1485	59	.	.	PUNCT
inlawrev-3343	1486	1	290	290	NUM
inlawrev-3343	1486	2	.	.	PUNCT
inlawrev-3343	1487	1	one	one	NUM
inlawrev-3343	1487	2	commentator	commentator	NOUN
inlawrev-3343	1487	3	maintained	maintain	VERB
inlawrev-3343	1487	4	that	that	SCONJ
inlawrev-3343	1487	5	"	"	PUNCT
inlawrev-3343	1487	6	[	[	PUNCT
inlawrev-3343	1487	7	fjake	fjake	NOUN
inlawrev-3343	1487	8	independent	independent	ADJ
inlawrev-3343	1487	9	contractor	contractor	NOUN
inlawrev-3343	1487	10	scams	scam	NOUN
inlawrev-3343	1487	11	are	be	AUX
inlawrev-3343	1487	12	rampant	rampant	ADJ
inlawrev-3343	1487	13	throughout	throughout	ADP
inlawrev-3343	1487	14	the	the	DET
inlawrev-3343	1487	15	low	low	ADJ
inlawrev-3343	1487	16	-	-	PUNCT
inlawrev-3343	1487	17	wage	wage	NOUN
inlawrev-3343	1487	18	work	work	NOUN
inlawrev-3343	1487	19	force	force	NOUN
inlawrev-3343	1487	20	sectors	sector	NOUN
inlawrev-3343	1487	21	,	,	PUNCT
inlawrev-3343	1487	22	"	"	PUNCT
inlawrev-3343	1487	23	including	include	VERB
inlawrev-3343	1487	24	"	"	PUNCT
inlawrev-3343	1487	25	agriculture	agriculture	NOUN
inlawrev-3343	1487	26	,	,	PUNCT
inlawrev-3343	1487	27	building	building	NOUN
inlawrev-3343	1487	28	services	service	NOUN
inlawrev-3343	1487	29	,	,	PUNCT
inlawrev-3343	1487	30	clerical	clerical	ADJ
inlawrev-3343	1487	31	and	and	CCONJ
inlawrev-3343	1487	32	support	support	NOUN
inlawrev-3343	1487	33	services	service	NOUN
inlawrev-3343	1487	34	,	,	PUNCT
inlawrev-3343	1487	35	food	food	NOUN
inlawrev-3343	1487	36	services	service	NOUN
inlawrev-3343	1487	37	and	and	CCONJ
inlawrev-3343	1487	38	catering	catering	NOUN
inlawrev-3343	1487	39	,	,	PUNCT
inlawrev-3343	1487	40	the	the	DET
inlawrev-3343	1487	41	garment	garment	NOUN
inlawrev-3343	1487	42	industry	industry	NOUN
inlawrev-3343	1487	43	,	,	PUNCT
inlawrev-3343	1487	44	and	and	CCONJ
inlawrev-3343	1487	45	health	health	NOUN
inlawrev-3343	1487	46	care	care	NOUN
inlawrev-3343	1487	47	.	.	PUNCT
inlawrev-3343	1487	48	"	"	PUNCT
inlawrev-3343	1488	1	jonathan	jonathan	PROPN
inlawrev-3343	1488	2	p.	p.	PROPN
inlawrev-3343	1488	3	hiatt	hiatt	PROPN
inlawrev-3343	1488	4	,	,	PUNCT
inlawrev-3343	1488	5	policy	policy	NOUN
inlawrev-3343	1488	6	issues	issue	NOUN
inlawrev-3343	1488	7	concerning	concern	VERB
inlawrev-3343	1488	8	the	the	DET
inlawrev-3343	1488	9	contingent	contingent	NOUN
inlawrev-3343	1488	10	work	work	NOUN
inlawrev-3343	1488	11	force	force	NOUN
inlawrev-3343	1488	12	,	,	PUNCT
inlawrev-3343	1488	13	52	52	NUM
inlawrev-3343	1488	14	wash	wash	NOUN
inlawrev-3343	1488	15	.	.	PUNCT
inlawrev-3343	1488	16	&	&	CCONJ
inlawrev-3343	1488	17	lee	lee	PROPN
inlawrev-3343	1488	18	l.	l.	PROPN
inlawrev-3343	1488	19	'rev	'rev	PROPN
inlawrev-3343	1488	20	.	.	PROPN
inlawrev-3343	1488	21	739	739	NUM
inlawrev-3343	1488	22	,	,	PUNCT
inlawrev-3343	1488	23	749	749	NUM
inlawrev-3343	1488	24	-	-	SYM
inlawrev-3343	1488	25	50	50	NUM
inlawrev-3343	1488	26	(	(	PUNCT
inlawrev-3343	1488	27	1995	1995	NUM
inlawrev-3343	1488	28	)	)	PUNCT
inlawrev-3343	1488	29	.	.	PUNCT
inlawrev-3343	1489	1	see	see	VERB
inlawrev-3343	1489	2	also	also	ADV
inlawrev-3343	1489	3	middleton	middleton	PROPN
inlawrev-3343	1489	4	,	,	PUNCT
inlawrev-3343	1489	5	supra	supra	PROPN
inlawrev-3343	1489	6	note	note	PROPN
inlawrev-3343	1489	7	279	279	NUM
inlawrev-3343	1489	8	,	,	PUNCT
inlawrev-3343	1489	9	at	at	ADP
inlawrev-3343	1489	10	569	569	NUM
inlawrev-3343	1489	11	.	.	PUNCT
inlawrev-3343	1489	12	291	291	NUM
inlawrev-3343	1489	13	.	.	PUNCT
inlawrev-3343	1490	1	see	see	VERB
inlawrev-3343	1490	2	1995	1995	NUM
inlawrev-3343	1490	3	small	small	ADJ
inlawrev-3343	1490	4	business	business	NOUN
inlawrev-3343	1490	5	hearing	hearing	NOUN
inlawrev-3343	1490	6	,	,	PUNCT
inlawrev-3343	1490	7	supra	supra	PROPN
inlawrev-3343	1490	8	note	note	NOUN
inlawrev-3343	1490	9	288	288	NUM
inlawrev-3343	1490	10	,	,	PUNCT
inlawrev-3343	1490	11	at	at	ADP
inlawrev-3343	1490	12	261	261	NUM
inlawrev-3343	1490	13	(	(	PUNCT
inlawrev-3343	1490	14	coalition	coalition	NOUN
inlawrev-3343	1490	15	for	for	ADP
inlawrev-3343	1490	16	fair	fair	ADJ
inlawrev-3343	1490	17	worker	worker	NOUN
inlawrev-3343	1490	18	classification	classification	NOUN
inlawrev-3343	1490	19	,	,	PUNCT
inlawrev-3343	1490	20	projection	projection	NOUN
inlawrev-3343	1490	21	ofthe	ofthe	ADJ
inlawrev-3343	1490	22	loss	loss	NOUN
inlawrev-3343	1490	23	in	in	ADP
inlawrev-3343	1490	24	federal	federal	ADJ
inlawrev-3343	1490	25	tax	tax	NOUN
inlawrev-3343	1490	26	revenues	revenue	NOUN
inlawrev-3343	1490	27	due	due	ADP
inlawrev-3343	1490	28	to	to	ADP
inlawrev-3343	1490	29	misclassification	misclassification	NOUN
inlawrev-3343	1490	30	of	of	ADP
inlawrev-3343	1490	31	workers	worker	NOUN
inlawrev-3343	1490	32	)	)	PUNCT
inlawrev-3343	1490	33	(	(	PUNCT
inlawrev-3343	1490	34	noting	note	VERB
inlawrev-3343	1490	35	that	that	SCONJ
inlawrev-3343	1490	36	there	there	PRON
inlawrev-3343	1490	37	are	be	VERB
inlawrev-3343	1490	38	"	"	PUNCT
inlawrev-3343	1490	39	relatively	relatively	ADV
inlawrev-3343	1490	40	few	few	ADJ
inlawrev-3343	1490	41	controls	control	NOUN
inlawrev-3343	1490	42	to	to	PART
inlawrev-3343	1490	43	ensure	ensure	VERB
inlawrev-3343	1490	44	compliance	compliance	NOUN
inlawrev-3343	1490	45	"	"	PUNCT
inlawrev-3343	1490	46	and	and	CCONJ
inlawrev-3343	1490	47	that	that	SCONJ
inlawrev-3343	1490	48	past	past	ADJ
inlawrev-3343	1490	49	irs	irs	PROPN
inlawrev-3343	1490	50	studies	study	NOUN
inlawrev-3343	1490	51	have	have	AUX
inlawrev-3343	1490	52	shown	show	VERB
inlawrev-3343	1490	53	that	that	SCONJ
inlawrev-3343	1490	54	independent	independent	ADJ
inlawrev-3343	1490	55	contractors	contractor	NOUN
inlawrev-3343	1490	56	"	"	PUNCT
inlawrev-3343	1490	57	are	be	AUX
inlawrev-3343	1490	58	more	more	ADV
inlawrev-3343	1490	59	likely	likely	ADJ
inlawrev-3343	1490	60	to	to	PART
inlawrev-3343	1490	61	underreport	underreport	VERB
inlawrev-3343	1490	62	income	income	NOUN
inlawrev-3343	1490	63	and/or	and/or	CCONJ
inlawrev-3343	1490	64	overstate	overstate	NOUN
inlawrev-3343	1490	65	expenses	expense	NOUN
inlawrev-3343	1490	66	"	"	PUNCT
inlawrev-3343	1490	67	)	)	PUNCT
inlawrev-3343	1490	68	.	.	PUNCT
inlawrev-3343	1491	1	292	292	NUM
inlawrev-3343	1491	2	.	.	PUNCT
inlawrev-3343	1492	1	actofl978	actofl978	PROPN
inlawrev-3343	1492	2	,	,	PUNCT
inlawrev-3343	1492	3	pub	pub	NOUN
inlawrev-3343	1492	4	.	.	PUNCT
inlawrev-3343	1493	1	l.no	l.no	NOUN
inlawrev-3343	1493	2	.	.	NOUN
inlawrev-3343	1493	3	95	95	NUM
inlawrev-3343	1493	4	-	-	SYM
inlawrev-3343	1493	5	600	600	NUM
inlawrev-3343	1493	6	,	,	PUNCT
inlawrev-3343	1493	7	§	§	NOUN
inlawrev-3343	1493	8	530	530	NUM
inlawrev-3343	1493	9	,	,	PUNCT
inlawrev-3343	1493	10	92	92	NUM
inlawrev-3343	1493	11	stat	stat	NOUN
inlawrev-3343	1493	12	.	.	PUNCT
inlawrev-3343	1494	1	2885	2885	NUM
inlawrev-3343	1494	2	.	.	PUNCT
inlawrev-3343	1495	1	293	293	NUM
inlawrev-3343	1495	2	.	.	PUNCT
inlawrev-3343	1496	1	i	i	PRON
inlawrev-3343	1496	2	d	d	PROPN
inlawrev-3343	1496	3	§	§	PROPN
inlawrev-3343	1496	4	530(a)(l)(b	530(a)(l)(b	PROPN
inlawrev-3343	1496	5	>	>	NUM
inlawrev-3343	1496	6	,	,	PUNCT
inlawrev-3343	1496	7	92	92	NUM
inlawrev-3343	1496	8	stat	stat	NOUN
inlawrev-3343	1496	9	.	.	PUNCT
inlawrev-3343	1496	10	2885	2885	NUM
inlawrev-3343	1496	11	.	.	PUNCT
inlawrev-3343	1497	1	294	294	NUM
inlawrev-3343	1497	2	.	.	PUNCT
inlawrev-3343	1498	1	i	i	PRON
inlawrev-3343	1498	2	d	d	PROPN
inlawrev-3343	1498	3	§	§	PROPN
inlawrev-3343	1498	4	§	§	PROPN
inlawrev-3343	1498	5	530(a)(2)(a)-(c	530(a)(2)(a)-(c	NUM
inlawrev-3343	1498	6	)	)	PUNCT
inlawrev-3343	1498	7	,	,	PUNCT
inlawrev-3343	1498	8	92	92	NUM
inlawrev-3343	1498	9	stat	stat	NOUN
inlawrev-3343	1498	10	.	.	PUNCT
inlawrev-3343	1499	1	2885	2885	NUM
inlawrev-3343	1499	2	.	.	PUNCT
inlawrev-3343	1500	1	295	295	NUM
inlawrev-3343	1500	2	.	.	PUNCT
inlawrev-3343	1501	1	i	i	PRON
inlawrev-3343	1501	2	d	d	PROPN
inlawrev-3343	1501	3	§	§	PROPN
inlawrev-3343	1501	4	530(b	530(b	PROPN
inlawrev-3343	1501	5	)	)	PUNCT
inlawrev-3343	1501	6	,	,	PUNCT
inlawrev-3343	1501	7	92	92	NUM
inlawrev-3343	1501	8	stat	stat	NOUN
inlawrev-3343	1501	9	.	.	PUNCT
inlawrev-3343	1501	10	2886	2886	NUM
inlawrev-3343	1501	11	.	.	PUNCT
inlawrev-3343	1502	1	see	see	VERB
inlawrev-3343	1502	2	also	also	ADV
inlawrev-3343	1502	3	1995	1995	NUM
inlawrev-3343	1502	4	small	small	ADJ
inlawrev-3343	1502	5	business	business	NOUN
inlawrev-3343	1502	6	hearing	hearing	NOUN
inlawrev-3343	1502	7	,	,	PUNCT
inlawrev-3343	1502	8	supra	supra	PROPN
inlawrev-3343	1502	9	note	note	NOUN
inlawrev-3343	1502	10	288	288	NUM
inlawrev-3343	1502	11	,	,	PUNCT
inlawrev-3343	1502	12	at	at	ADP
inlawrev-3343	1502	13	350	350	NUM
inlawrev-3343	1502	14	indiana	indiana	PROPN
inlawrev-3343	1502	15	law	law	NOUN
inlawrev-3343	1502	16	review	review	NOUN
inlawrev-3343	1503	1	[	[	X
inlawrev-3343	1503	2	vol	vol	NOUN
inlawrev-3343	1503	3	.	.	PUNCT
inlawrev-3343	1503	4	32:301	32:301	NUM
inlawrev-3343	1503	5	changes	change	NOUN
inlawrev-3343	1503	6	were	be	AUX
inlawrev-3343	1503	7	made	make	VERB
inlawrev-3343	1503	8	to	to	PART
inlawrev-3343	1503	9	irs	irs	VERB
inlawrev-3343	1503	10	enforcement	enforcement	NOUN
inlawrev-3343	1503	11	procedures	procedure	NOUN
inlawrev-3343	1503	12	in	in	ADP
inlawrev-3343	1503	13	the	the	DET
inlawrev-3343	1503	14	small	small	ADJ
inlawrev-3343	1503	15	business	business	NOUN
inlawrev-3343	1503	16	job	job	NOUN
inlawrev-3343	1503	17	protection	protection	NOUN
inlawrev-3343	1503	18	act	act	NOUN
inlawrev-3343	1503	19	of	of	ADP
inlawrev-3343	1503	20	1996	1996	NUM
inlawrev-3343	1503	21	,	,	PUNCT
inlawrev-3343	1503	22	including	include	VERB
inlawrev-3343	1503	23	a	a	DET
inlawrev-3343	1503	24	provision	provision	NOUN
inlawrev-3343	1503	25	placing	place	VERB
inlawrev-3343	1503	26	the	the	DET
inlawrev-3343	1503	27	burden	burden	NOUN
inlawrev-3343	1503	28	of	of	ADP
inlawrev-3343	1503	29	proof	proof	NOUN
inlawrev-3343	1503	30	on	on	ADP
inlawrev-3343	1503	31	the	the	DET
inlawrev-3343	1503	32	government	government	NOUN
inlawrev-3343	1503	33	where	where	SCONJ
inlawrev-3343	1503	34	the	the	DET
inlawrev-3343	1503	35	taxpayer	taxpayer	NOUN
inlawrev-3343	1503	36	establishes	establish	VERB
inlawrev-3343	1503	37	a	a	DET
inlawrev-3343	1503	38	prima	prima	NOUN
inlawrev-3343	1503	39	facie	facie	NOUN
inlawrev-3343	1503	40	case	case	NOUN
inlawrev-3343	1503	41	that	that	SCONJ
inlawrev-3343	1503	42	the	the	DET
inlawrev-3343	1503	43	classification	classification	NOUN
inlawrev-3343	1503	44	decision	decision	NOUN
inlawrev-3343	1503	45	was	be	AUX
inlawrev-3343	1503	46	reasonable.^^^	reasonable.^^^	PROPN
inlawrev-3343	1503	47	however	however	ADV
inlawrev-3343	1503	48	,	,	PUNCT
inlawrev-3343	1503	49	the	the	DET
inlawrev-3343	1503	50	basic	basic	ADJ
inlawrev-3343	1503	51	characteristics	characteristic	NOUN
inlawrev-3343	1503	52	of	of	ADP
inlawrev-3343	1503	53	section	section	NOUN
inlawrev-3343	1503	54	530	530	NUM
inlawrev-3343	1503	55	remain	remain	VERB
inlawrev-3343	1503	56	intact	intact	ADJ
inlawrev-3343	1503	57	.	.	PUNCT
inlawrev-3343	1504	1	at	at	ADP
inlawrev-3343	1504	2	the	the	DET
inlawrev-3343	1504	3	same	same	ADJ
inlawrev-3343	1504	4	time	time	NOUN
inlawrev-3343	1504	5	,	,	PUNCT
inlawrev-3343	1504	6	however	however	ADV
inlawrev-3343	1504	7	.	.	PUNCT
inlawrev-3343	1505	1	congress	congress	PROPN
inlawrev-3343	1505	2	has	have	AUX
inlawrev-3343	1505	3	been	be	AUX
inlawrev-3343	1505	4	considering	consider	VERB
inlawrev-3343	1505	5	proposals	proposal	NOUN
inlawrev-3343	1505	6	to	to	PART
inlawrev-3343	1505	7	redefine	redefine	VERB
inlawrev-3343	1505	8	the	the	DET
inlawrev-3343	1505	9	standards	standard	NOUN
inlawrev-3343	1505	10	for	for	ADP
inlawrev-3343	1505	11	independent	independent	ADJ
inlawrev-3343	1505	12	contractor	contractor	NOUN
inlawrev-3343	1505	13	classification	classification	NOUN
inlawrev-3343	1505	14	decisions	decision	NOUN
inlawrev-3343	1505	15	.	.	PUNCT
inlawrev-3343	1506	1	the	the	DET
inlawrev-3343	1506	2	purported	purport	VERB
inlawrev-3343	1506	3	justification	justification	NOUN
inlawrev-3343	1506	4	is	be	AUX
inlawrev-3343	1506	5	to	to	PART
inlawrev-3343	1506	6	clarify	clarify	VERB
inlawrev-3343	1506	7	the	the	DET
inlawrev-3343	1506	8	existing	exist	VERB
inlawrev-3343	1506	9	uncertainties	uncertainty	NOUN
inlawrev-3343	1506	10	and	and	CCONJ
inlawrev-3343	1506	11	eliminate	eliminate	VERB
inlawrev-3343	1506	12	the	the	DET
inlawrev-3343	1506	13	unfairness	unfairness	NOUN
inlawrev-3343	1506	14	of	of	ADP
inlawrev-3343	1506	15	penalizing	penalize	VERB
inlawrev-3343	1506	16	employers	employer	NOUN
inlawrev-3343	1506	17	who	who	PRON
inlawrev-3343	1506	18	in	in	ADP
inlawrev-3343	1506	19	good	good	ADJ
inlawrev-3343	1506	20	faith	faith	NOUN
inlawrev-3343	1506	21	,	,	PUNCT
inlawrev-3343	1506	22	but	but	CCONJ
inlawrev-3343	1506	23	mistakenly	mistakenly	ADV
inlawrev-3343	1506	24	,	,	PUNCT
inlawrev-3343	1506	25	treat	treat	VERB
inlawrev-3343	1506	26	their	their	PRON
inlawrev-3343	1506	27	work	work	NOUN
inlawrev-3343	1506	28	force	force	NOUN
inlawrev-3343	1506	29	as	as	ADP
inlawrev-3343	1506	30	independent	independent	ADJ
inlawrev-3343	1506	31	contractors.^^^	contractors.^^^	NOUN
inlawrev-3343	1506	32	however	however	ADV
inlawrev-3343	1506	33	,	,	PUNCT
inlawrev-3343	1506	34	some	some	DET
inlawrev-3343	1506	35	commentators	commentator	NOUN
inlawrev-3343	1506	36	have	have	AUX
inlawrev-3343	1506	37	expressed	express	VERB
inlawrev-3343	1506	38	concern	concern	NOUN
inlawrev-3343	1506	39	that	that	SCONJ
inlawrev-3343	1506	40	the	the	DET
inlawrev-3343	1506	41	proposals	proposal	NOUN
inlawrev-3343	1506	42	would	would	AUX
inlawrev-3343	1506	43	encourage	encourage	VERB
inlawrev-3343	1506	44	employers	employer	NOUN
inlawrev-3343	1506	45	to	to	PART
inlawrev-3343	1506	46	reclassify	reclassify	VERB
inlawrev-3343	1506	47	common	common	ADJ
inlawrev-3343	1506	48	law	law	NOUN
inlawrev-3343	1506	49	employees	employee	NOUN
inlawrev-3343	1506	50	to	to	ADP
inlawrev-3343	1506	51	independent	independent	ADJ
inlawrev-3343	1506	52	contractor	contractor	NOUN
inlawrev-3343	1506	53	status.^^^	status.^^^	VERB
inlawrev-3343	1506	54	the	the	DET
inlawrev-3343	1506	55	lure	lure	NOUN
inlawrev-3343	1506	56	of	of	ADP
inlawrev-3343	1506	57	avoiding	avoid	VERB
inlawrev-3343	1506	58	employment	employment	NOUN
inlawrev-3343	1506	59	taxes	taxis	NOUN
inlawrev-3343	1506	60	and	and	CCONJ
inlawrev-3343	1506	61	eliminating	eliminate	VERB
inlawrev-3343	1506	62	benefit	benefit	NOUN
inlawrev-3343	1506	63	obligations^^^	obligations^^^	NOUN
inlawrev-3343	1506	64	might	might	AUX
inlawrev-3343	1506	65	be	be	AUX
inlawrev-3343	1506	66	sufficient	sufficient	ADJ
inlawrev-3343	1506	67	to	to	PART
inlawrev-3343	1506	68	overcome	overcome	VERB
inlawrev-3343	1506	69	any	any	DET
inlawrev-3343	1506	70	problems	problem	NOUN
inlawrev-3343	1506	71	that	that	PRON
inlawrev-3343	1506	72	independent	independent	ADJ
inlawrev-3343	1506	73	contractor	contractor	NOUN
inlawrev-3343	1506	74	arrangements	arrangement	NOUN
inlawrev-3343	1506	75	might	might	AUX
inlawrev-3343	1506	76	otherwise	otherwise	ADV
inlawrev-3343	1506	77	entail.^^^	entail.^^^	VERB
inlawrev-3343	1506	78	the	the	DET
inlawrev-3343	1506	79	reclassified	reclassify	VERB
inlawrev-3343	1506	80	employees	employee	NOUN
inlawrev-3343	1506	81	and	and	CCONJ
inlawrev-3343	1506	82	corresponding	correspond	VERB
inlawrev-3343	1506	83	government	government	NOUN
inlawrev-3343	1506	84	286	286	NUM
inlawrev-3343	1506	85	(	(	PUNCT
inlawrev-3343	1506	86	1995	1995	NUM
inlawrev-3343	1506	87	)	)	PUNCT
inlawrev-3343	1506	88	(	(	PUNCT
inlawrev-3343	1506	89	statement	statement	NOUN
inlawrev-3343	1506	90	of	of	ADP
inlawrev-3343	1506	91	james	james	PROPN
inlawrev-3343	1506	92	c.	c.	PROPN
inlawrev-3343	1506	93	pyles	pyles	PROPN
inlawrev-3343	1506	94	)	)	PUNCT
inlawrev-3343	1506	95	.	.	PUNCT
inlawrev-3343	1507	1	to	to	PART
inlawrev-3343	1507	2	circumvent	circumvent	VERB
inlawrev-3343	1507	3	this	this	DET
inlawrev-3343	1507	4	restriction	restriction	NOUN
inlawrev-3343	1507	5	,	,	PUNCT
inlawrev-3343	1507	6	the	the	DET
inlawrev-3343	1507	7	irs	irs	PROPN
inlawrev-3343	1507	8	issued	issue	VERB
inlawrev-3343	1507	9	a	a	DET
inlawrev-3343	1507	10	training	training	NOUN
inlawrev-3343	1507	11	manual	manual	NOUN
inlawrev-3343	1507	12	on	on	ADP
inlawrev-3343	1507	13	worker	worker	NOUN
inlawrev-3343	1507	14	classification	classification	NOUN
inlawrev-3343	1507	15	standards	standard	NOUN
inlawrev-3343	1507	16	.	.	PUNCT
inlawrev-3343	1508	1	see	see	VERB
inlawrev-3343	1508	2	supra	supra	PROPN
inlawrev-3343	1508	3	note	note	PROPN
inlawrev-3343	1508	4	287	287	NUM
inlawrev-3343	1508	5	.	.	PUNCT
inlawrev-3343	1509	1	296	296	NUM
inlawrev-3343	1509	2	.	.	PUNCT
inlawrev-3343	1509	3	small	small	ADJ
inlawrev-3343	1509	4	business	business	NOUN
inlawrev-3343	1509	5	job	job	NOUN
inlawrev-3343	1509	6	protection	protection	NOUN
inlawrev-3343	1509	7	act	act	NOUN
inlawrev-3343	1509	8	of	of	ADP
inlawrev-3343	1509	9	1996	1996	NUM
inlawrev-3343	1509	10	,	,	PUNCT
inlawrev-3343	1509	11	pub	pub	NOUN
inlawrev-3343	1509	12	.	.	PUNCT
inlawrev-3343	1510	1	l.	l.	PROPN
inlawrev-3343	1510	2	no	no	INTJ
inlawrev-3343	1510	3	.	.	PROPN
inlawrev-3343	1511	1	104	104	NUM
inlawrev-3343	1511	2	-	-	SYM
inlawrev-3343	1511	3	188	188	NUM
inlawrev-3343	1511	4	,	,	PUNCT
inlawrev-3343	1511	5	§	§	PROPN
inlawrev-3343	1511	6	1	1	NUM
inlawrev-3343	1511	7	122(a	122(a	NUM
inlawrev-3343	1511	8	)	)	PUNCT
inlawrev-3343	1511	9	,	,	PUNCT
inlawrev-3343	1511	10	1	1	NUM
inlawrev-3343	1511	11	10	10	NUM
inlawrev-3343	1511	12	stat	stat	NOUN
inlawrev-3343	1511	13	.	.	PUNCT
inlawrev-3343	1512	1	1755	1755	NUM
inlawrev-3343	1512	2	.	.	PUNCT
inlawrev-3343	1513	1	297	297	NUM
inlawrev-3343	1513	2	.	.	PUNCT
inlawrev-3343	1514	1	see	see	VERB
inlawrev-3343	1514	2	,	,	PUNCT
inlawrev-3343	1514	3	e.g.	e.g.	ADV
inlawrev-3343	1514	4	,	,	PUNCT
inlawrev-3343	1514	5	1995	1995	NUM
inlawrev-3343	1514	6	small	small	ADJ
inlawrev-3343	1514	7	business	business	NOUN
inlawrev-3343	1514	8	hearing	hearing	NOUN
inlawrev-3343	1514	9	,	,	PUNCT
inlawrev-3343	1514	10	supra	supra	PROPN
inlawrev-3343	1514	11	note	note	NOUN
inlawrev-3343	1514	12	288	288	NUM
inlawrev-3343	1514	13	,	,	PUNCT
inlawrev-3343	1514	14	at	at	ADP
inlawrev-3343	1514	15	131	131	NUM
inlawrev-3343	1514	16	-	-	SYM
inlawrev-3343	1514	17	32	32	NUM
inlawrev-3343	1514	18	(	(	PUNCT
inlawrev-3343	1514	19	statement	statement	NOUN
inlawrev-3343	1514	20	of	of	ADP
inlawrev-3343	1514	21	john	john	PROPN
inlawrev-3343	1514	22	s.	s.	PROPN
inlawrev-3343	1514	23	satagaj	satagaj	PROPN
inlawrev-3343	1514	24	)	)	PUNCT
inlawrev-3343	1514	25	(	(	PUNCT
inlawrev-3343	1514	26	supporting	support	VERB
inlawrev-3343	1514	27	the	the	DET
inlawrev-3343	1514	28	proposed	propose	VERB
inlawrev-3343	1514	29	independent	independent	ADJ
inlawrev-3343	1514	30	contractor	contractor	NOUN
inlawrev-3343	1514	31	tax	tax	NOUN
inlawrev-3343	1514	32	simplification	simplification	NOUN
inlawrev-3343	1514	33	act	act	NOUN
inlawrev-3343	1514	34	of	of	ADP
inlawrev-3343	1514	35	1995	1995	NUM
inlawrev-3343	1514	36	,	,	PUNCT
inlawrev-3343	1514	37	creating	create	VERB
inlawrev-3343	1514	38	a	a	DET
inlawrev-3343	1514	39	three	three	NUM
inlawrev-3343	1514	40	-	-	PUNCT
inlawrev-3343	1514	41	part	part	NOUN
inlawrev-3343	1514	42	test	test	NOUN
inlawrev-3343	1514	43	to	to	PART
inlawrev-3343	1514	44	determine	determine	VERB
inlawrev-3343	1514	45	independent	independent	ADJ
inlawrev-3343	1514	46	contractor	contractor	NOUN
inlawrev-3343	1514	47	status	status	NOUN
inlawrev-3343	1514	48	)	)	PUNCT
inlawrev-3343	1514	49	;	;	PUNCT
inlawrev-3343	1514	50	i	i	PROPN
inlawrev-3343	1514	51	d	d	PROPN
inlawrev-3343	1514	52	at	at	ADP
inlawrev-3343	1514	53	139	139	NUM
inlawrev-3343	1514	54	-	-	SYM
inlawrev-3343	1514	55	41	41	NUM
inlawrev-3343	1514	56	(	(	PUNCT
inlawrev-3343	1514	57	statement	statement	NOUN
inlawrev-3343	1514	58	of	of	ADP
inlawrev-3343	1514	59	bennie	bennie	PROPN
inlawrev-3343	1514	60	l.	l.	PROPN
inlawrev-3343	1514	61	thayer	thayer	PROPN
inlawrev-3343	1514	62	)	)	PUNCT
inlawrev-3343	1514	63	.	.	PUNCT
inlawrev-3343	1515	1	see	see	VERB
inlawrev-3343	1515	2	also	also	ADV
inlawrev-3343	1515	3	senate	senate	PROPN
inlawrev-3343	1515	4	bill	bill	NOUN
inlawrev-3343	1515	5	would	would	AUX
inlawrev-3343	1515	6	clarify	clarify	VERB
inlawrev-3343	1515	7	definition	definition	NOUN
inlawrev-3343	1515	8	of	of	ADP
inlawrev-3343	1515	9	contractor	contractor	NOUN
inlawrev-3343	1515	10	,	,	PUNCT
inlawrev-3343	1515	11	wall	wall	PROPN
inlawrev-3343	1515	12	st	st	PROPN
inlawrev-3343	1515	13	.	.	PROPN
inlawrev-3343	1515	14	j.	j.	PROPN
inlawrev-3343	1515	15	,	,	PUNCT
inlawrev-3343	1515	16	march	march	PROPN
inlawrev-3343	1515	17	14	14	NUM
inlawrev-3343	1515	18	,	,	PUNCT
inlawrev-3343	1515	19	1996	1996	NUM
inlawrev-3343	1515	20	,	,	PUNCT
inlawrev-3343	1515	21	at	at	ADP
inlawrev-3343	1515	22	a14	a14	PROPN
inlawrev-3343	1515	23	(	(	PUNCT
inlawrev-3343	1515	24	noting	note	VERB
inlawrev-3343	1515	25	senator	senator	PROPN
inlawrev-3343	1515	26	christopher	christopher	PROPN
inlawrev-3343	1515	27	bond	bond	PROPN
inlawrev-3343	1515	28	's	's	PART
inlawrev-3343	1515	29	concern	concern	NOUN
inlawrev-3343	1515	30	that	that	SCONJ
inlawrev-3343	1515	31	"	"	PUNCT
inlawrev-3343	1515	32	ttjoo	ttjoo	AUX
inlawrev-3343	1515	33	many	many	ADJ
inlawrev-3343	1515	34	smallbusiness	smallbusiness	NOUN
inlawrev-3343	1515	35	owners	owner	NOUN
inlawrev-3343	1515	36	'	'	AUX
inlawrev-3343	1515	37	get	get	VERB
inlawrev-3343	1515	38	their	their	PRON
inlawrev-3343	1515	39	tutorial	tutorial	NOUN
inlawrev-3343	1515	40	on	on	ADP
inlawrev-3343	1515	41	the	the	DET
inlawrev-3343	1515	42	subtleties	subtlety	NOUN
inlawrev-3343	1515	43	of	of	ADP
inlawrev-3343	1515	44	this	this	DET
inlawrev-3343	1515	45	issue	issue	NOUN
inlawrev-3343	1515	46	during	during	ADP
inlawrev-3343	1515	47	an	an	DET
inlawrev-3343	1515	48	irs	irs	PROPN
inlawrev-3343	1515	49	audit	audit	NOUN
inlawrev-3343	1515	50	'	'	PUNCT
inlawrev-3343	1515	51	"	"	PUNCT
inlawrev-3343	1515	52	)	)	PUNCT
inlawrev-3343	1515	53	.	.	PUNCT
inlawrev-3343	1516	1	independent	independent	ADJ
inlawrev-3343	1516	2	contractor	contractor	NOUN
inlawrev-3343	1516	3	legislation	legislation	NOUN
inlawrev-3343	1516	4	was	be	AUX
inlawrev-3343	1516	5	also	also	ADV
inlawrev-3343	1516	6	introduced	introduce	VERB
inlawrev-3343	1516	7	in	in	ADP
inlawrev-3343	1516	8	the	the	DET
inlawrev-3343	1516	9	105th	105th	ADJ
inlawrev-3343	1516	10	congress	congress	PROPN
inlawrev-3343	1516	11	.	.	PUNCT
inlawrev-3343	1517	1	see	see	VERB
inlawrev-3343	1517	2	,	,	PUNCT
inlawrev-3343	1517	3	e.g.	e.g.	ADV
inlawrev-3343	1517	4	,	,	PUNCT
inlawrev-3343	1517	5	s.	s.	PROPN
inlawrev-3343	1517	6	460	460	NUM
inlawrev-3343	1517	7	,	,	PUNCT
inlawrev-3343	1517	8	105th	105th	ADJ
inlawrev-3343	1517	9	cong	cong	NOUN
inlawrev-3343	1517	10	.	.	PUNCT
inlawrev-3343	1518	1	(	(	PUNCT
inlawrev-3343	1518	2	1997	1997	NUM
inlawrev-3343	1518	3	)	)	PUNCT
inlawrev-3343	1518	4	;	;	PUNCT
inlawrev-3343	1518	5	h.r	h.r	PROPN
inlawrev-3343	1518	6	.	.	PROPN
inlawrev-3343	1518	7	771	771	NUM
inlawrev-3343	1518	8	,	,	PUNCT
inlawrev-3343	1518	9	105th	105th	ADJ
inlawrev-3343	1518	10	cong	cong	NOUN
inlawrev-3343	1518	11	.	.	PUNCT
inlawrev-3343	1519	1	(	(	PUNCT
inlawrev-3343	1519	2	1997	1997	NUM
inlawrev-3343	1519	3	)	)	PUNCT
inlawrev-3343	1519	4	.	.	PUNCT
inlawrev-3343	1520	1	298	298	X
inlawrev-3343	1520	2	.	.	PUNCT
inlawrev-3343	1521	1	see	see	VERB
inlawrev-3343	1521	2	1995	1995	NUM
inlawrev-3343	1521	3	small	small	ADJ
inlawrev-3343	1521	4	business	business	NOUN
inlawrev-3343	1521	5	hearing	hearing	NOUN
inlawrev-3343	1521	6	,	,	PUNCT
inlawrev-3343	1521	7	supra	supra	PROPN
inlawrev-3343	1521	8	note	note	NOUN
inlawrev-3343	1521	9	288	288	NUM
inlawrev-3343	1521	10	,	,	PUNCT
inlawrev-3343	1521	11	at	at	ADP
inlawrev-3343	1521	12	287	287	NUM
inlawrev-3343	1521	13	(	(	PUNCT
inlawrev-3343	1521	14	statement	statement	NOUN
inlawrev-3343	1521	15	of	of	ADP
inlawrev-3343	1521	16	james	james	PROPN
inlawrev-3343	1521	17	c.	c.	PROPN
inlawrev-3343	1521	18	pyles	pyles	PROPN
inlawrev-3343	1521	19	)	)	PUNCT
inlawrev-3343	1521	20	(	(	PUNCT
inlawrev-3343	1521	21	stating	state	VERB
inlawrev-3343	1521	22	that	that	SCONJ
inlawrev-3343	1521	23	the	the	DET
inlawrev-3343	1521	24	proposed	propose	VERB
inlawrev-3343	1521	25	legislation	legislation	NOUN
inlawrev-3343	1521	26	"	"	PUNCT
inlawrev-3343	1521	27	may	may	AUX
inlawrev-3343	1521	28	trigger	trigger	VERB
inlawrev-3343	1521	29	massive	massive	ADJ
inlawrev-3343	1521	30	reclassifications	reclassification	NOUN
inlawrev-3343	1521	31	on	on	ADP
inlawrev-3343	1521	32	an	an	DET
inlawrev-3343	1521	33	initial	initial	ADJ
inlawrev-3343	1521	34	and	and	CCONJ
inlawrev-3343	1521	35	continuing	continue	VERB
inlawrev-3343	1521	36	basis	basis	NOUN
inlawrev-3343	1521	37	"	"	PUNCT
inlawrev-3343	1521	38	)	)	PUNCT
inlawrev-3343	1521	39	.	.	PUNCT
inlawrev-3343	1522	1	299	299	NUM
inlawrev-3343	1522	2	.	.	PUNCT
inlawrev-3343	1523	1	that	that	DET
inlawrev-3343	1523	2	lure	lure	NOUN
inlawrev-3343	1523	3	is	be	AUX
inlawrev-3343	1523	4	currently	currently	ADV
inlawrev-3343	1523	5	available	available	ADJ
inlawrev-3343	1523	6	under	under	ADP
inlawrev-3343	1523	7	the	the	DET
inlawrev-3343	1523	8	existing	exist	VERB
inlawrev-3343	1523	9	system	system	NOUN
inlawrev-3343	1523	10	with	with	ADP
inlawrev-3343	1523	11	its	its	PRON
inlawrev-3343	1523	12	somewhat	somewhat	ADV
inlawrev-3343	1523	13	more	more	ADV
inlawrev-3343	1523	14	restrictive	restrictive	ADJ
inlawrev-3343	1523	15	standards	standard	NOUN
inlawrev-3343	1523	16	for	for	ADP
inlawrev-3343	1523	17	worker	worker	NOUN
inlawrev-3343	1523	18	classification	classification	NOUN
inlawrev-3343	1523	19	.	.	PUNCT
inlawrev-3343	1524	1	in	in	ADP
inlawrev-3343	1524	2	the	the	DET
inlawrev-3343	1524	3	words	word	NOUN
inlawrev-3343	1524	4	of	of	ADP
inlawrev-3343	1524	5	one	one	NUM
inlawrev-3343	1524	6	commentator	commentator	NOUN
inlawrev-3343	1524	7	,	,	PUNCT
inlawrev-3343	1524	8	there	there	PRON
inlawrev-3343	1524	9	are	be	VERB
inlawrev-3343	1524	10	"	"	PUNCT
inlawrev-3343	1524	11	financial	financial	ADJ
inlawrev-3343	1524	12	incentives	incentive	NOUN
inlawrev-3343	1524	13	[	[	X
inlawrev-3343	1524	14	which	which	PRON
inlawrev-3343	1524	15	]	]	PUNCT
inlawrev-3343	1524	16	employers	employer	NOUN
inlawrev-3343	1524	17	enjoy	enjoy	VERB
inlawrev-3343	1524	18	for	for	ADP
inlawrev-3343	1524	19	misclassifying	misclassifye	VERB
inlawrev-3343	1524	20	employees	employee	NOUN
inlawrev-3343	1524	21	through	through	ADP
inlawrev-3343	1524	22	avoidance	avoidance	NOUN
inlawrev-3343	1524	23	of	of	ADP
inlawrev-3343	1524	24	benefit	benefit	NOUN
inlawrev-3343	1524	25	and	and	CCONJ
inlawrev-3343	1524	26	worker	worker	NOUN
inlawrev-3343	1524	27	compensation	compensation	NOUN
inlawrev-3343	1524	28	premiums	premium	NOUN
inlawrev-3343	1524	29	,	,	PUNCT
inlawrev-3343	1524	30	[	[	X
inlawrev-3343	1524	31	as	as	ADV
inlawrev-3343	1524	32	well	well	ADV
inlawrev-3343	1524	33	as	as	ADP
inlawrev-3343	1524	34	]	]	PUNCT
inlawrev-3343	1524	35	a	a	DET
inlawrev-3343	1524	36	financial	financial	ADJ
inlawrev-3343	1524	37	incentive	incentive	NOUN
inlawrev-3343	1524	38	by	by	ADP
inlawrev-3343	1524	39	the	the	DET
inlawrev-3343	1524	40	tax	tax	NOUN
inlawrev-3343	1524	41	system	system	NOUN
inlawrev-3343	1524	42	to	to	PART
inlawrev-3343	1524	43	engage	engage	VERB
inlawrev-3343	1524	44	in	in	ADP
inlawrev-3343	1524	45	such	such	ADJ
inlawrev-3343	1524	46	unlawful	unlawful	ADJ
inlawrev-3343	1524	47	misclassification	misclassification	NOUN
inlawrev-3343	1524	48	.	.	PUNCT
inlawrev-3343	1524	49	"	"	PUNCT
inlawrev-3343	1525	1	hiatt	hiatt	PROPN
inlawrev-3343	1525	2	,	,	PUNCT
inlawrev-3343	1525	3	supra	supra	PROPN
inlawrev-3343	1525	4	note	note	PROPN
inlawrev-3343	1525	5	290	290	NUM
inlawrev-3343	1525	6	,	,	PUNCT
inlawrev-3343	1525	7	at	at	ADP
inlawrev-3343	1525	8	749	749	NUM
inlawrev-3343	1525	9	.	.	PUNCT
inlawrev-3343	1526	1	loosening	loosen	VERB
inlawrev-3343	1526	2	the	the	DET
inlawrev-3343	1526	3	classification	classification	NOUN
inlawrev-3343	1526	4	standards	standard	NOUN
inlawrev-3343	1526	5	would	would	AUX
inlawrev-3343	1526	6	reduce	reduce	VERB
inlawrev-3343	1526	7	the	the	DET
inlawrev-3343	1526	8	employer	employer	NOUN
inlawrev-3343	1526	9	's	's	PART
inlawrev-3343	1526	10	risk	risk	NOUN
inlawrev-3343	1526	11	of	of	ADP
inlawrev-3343	1526	12	penalties	penalty	NOUN
inlawrev-3343	1526	13	in	in	ADP
inlawrev-3343	1526	14	the	the	DET
inlawrev-3343	1526	15	event	event	NOUN
inlawrev-3343	1526	16	of	of	ADP
inlawrev-3343	1526	17	a	a	DET
inlawrev-3343	1526	18	dispute	dispute	NOUN
inlawrev-3343	1526	19	with	with	ADP
inlawrev-3343	1526	20	the	the	DET
inlawrev-3343	1526	21	irs	irs	PROPN
inlawrev-3343	1526	22	,	,	PUNCT
inlawrev-3343	1526	23	thereby	thereby	ADV
inlawrev-3343	1526	24	increasing	increase	VERB
inlawrev-3343	1526	25	the	the	DET
inlawrev-3343	1526	26	incentive	incentive	NOUN
inlawrev-3343	1526	27	to	to	PART
inlawrev-3343	1526	28	misclassify	misclassify	VERB
inlawrev-3343	1526	29	.	.	PUNCT
inlawrev-3343	1527	1	300	300	NUM
inlawrev-3343	1527	2	.	.	PUNCT
inlawrev-3343	1528	1	the	the	DET
inlawrev-3343	1528	2	financial	financial	ADJ
inlawrev-3343	1528	3	benefits	benefit	NOUN
inlawrev-3343	1528	4	of	of	ADP
inlawrev-3343	1528	5	an	an	DET
inlawrev-3343	1528	6	erroneous	erroneous	ADJ
inlawrev-3343	1528	7	independent	independent	ADJ
inlawrev-3343	1528	8	contractor	contractor	NOUN
inlawrev-3343	1528	9	classification	classification	NOUN
inlawrev-3343	1528	10	must	must	AUX
inlawrev-3343	1528	11	be	be	AUX
inlawrev-3343	1528	12	weighed	weigh	VERB
inlawrev-3343	1528	13	against	against	ADP
inlawrev-3343	1528	14	"	"	PUNCT
inlawrev-3343	1528	15	the	the	DET
inlawrev-3343	1528	16	threat	threat	NOUN
inlawrev-3343	1528	17	of	of	ADP
inlawrev-3343	1528	18	potentially	potentially	ADV
inlawrev-3343	1528	19	ruinous	ruinous	ADJ
inlawrev-3343	1528	20	assessment	assessment	NOUN
inlawrev-3343	1528	21	of	of	ADP
inlawrev-3343	1528	22	taxes	taxis	NOUN
inlawrev-3343	1528	23	,	,	PUNCT
inlawrev-3343	1528	24	interest	interest	NOUN
inlawrev-3343	1528	25	and	and	CCONJ
inlawrev-3343	1528	26	penalties	penalty	NOUN
inlawrev-3343	1528	27	.	.	PUNCT
inlawrev-3343	1528	28	"	"	PUNCT
inlawrev-3343	1529	1	gwen	gwen	PROPN
inlawrev-3343	1529	2	thayer	thayer	PROPN
inlawrev-3343	1529	3	handelman	handelman	NOUN
inlawrev-3343	1529	4	,	,	PUNCT
inlawrev-3343	1529	5	on	on	ADP
inlawrev-3343	1529	6	our	our	PRON
inlawrev-3343	1529	7	own	own	ADJ
inlawrev-3343	1529	8	:	:	PUNCT
inlawrev-3343	1529	9	strategiesfor	strategiesfor	ADP
inlawrev-3343	1529	10	securing	secure	VERB
inlawrev-3343	1529	11	health	health	NOUN
inlawrev-3343	1529	12	and	and	CCONJ
inlawrev-3343	1529	13	retirement	retirement	NOUN
inlawrev-3343	1529	14	benefits	benefit	NOUN
inlawrev-3343	1529	15	in	in	ADP
inlawrev-3343	1529	16	contingent	contingent	ADJ
inlawrev-3343	1529	17	employment	employment	NOUN
inlawrev-3343	1529	18	,	,	PUNCT
inlawrev-3343	1529	19	52	52	NUM
inlawrev-3343	1529	20	wash	wash	NOUN
inlawrev-3343	1529	21	.	.	PUNCT
inlawrev-3343	1529	22	&	&	CCONJ
inlawrev-3343	1529	23	lee	lee	PROPN
inlawrev-3343	1529	24	l.	l.	PROPN
inlawrev-3343	1529	25	rev	rev	PROPN
inlawrev-3343	1529	26	.	.	PROPN
inlawrev-3343	1529	27	815	815	NUM
inlawrev-3343	1529	28	,	,	PUNCT
inlawrev-3343	1529	29	836	836	NUM
inlawrev-3343	1529	30	(	(	PUNCT
inlawrev-3343	1529	31	1995	1995	NUM
inlawrev-3343	1529	32	)	)	PUNCT
inlawrev-3343	1529	33	.	.	PUNCT
inlawrev-3343	1530	1	the	the	DET
inlawrev-3343	1530	2	risk	risk	NOUN
inlawrev-3343	1530	3	of	of	ADP
inlawrev-3343	1530	4	detection	detection	NOUN
inlawrev-3343	1530	5	from	from	ADP
inlawrev-3343	1530	6	an	an	DET
inlawrev-3343	1530	7	irs	irs	PROPN
inlawrev-3343	1530	8	audit	audit	NOUN
inlawrev-3343	1530	9	is	be	AUX
inlawrev-3343	1530	10	part	part	NOUN
inlawrev-3343	1530	11	of	of	ADP
inlawrev-3343	1530	12	this	this	DET
inlawrev-3343	1530	13	calculation	calculation	NOUN
inlawrev-3343	1530	14	.	.	PUNCT
inlawrev-3343	1531	1	additionally	additionally	ADV
inlawrev-3343	1531	2	,	,	PUNCT
inlawrev-3343	1531	3	however	however	ADV
inlawrev-3343	1531	4	,	,	PUNCT
inlawrev-3343	1531	5	the	the	DET
inlawrev-3343	1531	6	employer	employer	NOUN
inlawrev-3343	1531	7	must	must	AUX
inlawrev-3343	1531	8	exercise	exercise	VERB
inlawrev-3343	1531	9	judgment	judgment	NOUN
inlawrev-3343	1531	10	in	in	ADP
inlawrev-3343	1531	11	determining	determine	VERB
inlawrev-3343	1531	12	whether	whether	SCONJ
inlawrev-3343	1531	13	the	the	DET
inlawrev-3343	1531	14	nature	nature	NOUN
inlawrev-3343	1531	15	of	of	ADP
inlawrev-3343	1531	16	the	the	DET
inlawrev-3343	1531	17	work	work	NOUN
inlawrev-3343	1531	18	justifies	justify	VERB
inlawrev-3343	1531	19	the	the	DET
inlawrev-3343	1531	20	loss	loss	NOUN
inlawrev-3343	1531	21	of	of	ADP
inlawrev-3343	1531	22	control	control	NOUN
inlawrev-3343	1531	23	entailed	entail	VERB
inlawrev-3343	1531	24	in	in	ADP
inlawrev-3343	1531	25	an	an	DET
inlawrev-3343	1531	26	independent	independent	ADJ
inlawrev-3343	1531	27	contractor	contractor	NOUN
inlawrev-3343	1531	28	arrangement	arrangement	NOUN
inlawrev-3343	1531	29	.	.	PUNCT
inlawrev-3343	1532	1	a	a	DET
inlawrev-3343	1532	2	further	further	ADJ
inlawrev-3343	1532	3	concern	concern	NOUN
inlawrev-3343	1532	4	is	be	AUX
inlawrev-3343	1532	5	that	that	SCONJ
inlawrev-3343	1532	6	contingent	contingent	ADJ
inlawrev-3343	1532	7	workers	worker	NOUN
inlawrev-3343	1532	8	may	may	AUX
inlawrev-3343	1532	9	be	be	AUX
inlawrev-3343	1532	10	less	less	ADV
inlawrev-3343	1532	11	qualified	qualified	ADJ
inlawrev-3343	1532	12	and	and	CCONJ
inlawrev-3343	1532	13	loyal	loyal	ADJ
inlawrev-3343	1532	14	,	,	PUNCT
inlawrev-3343	1532	15	as	as	ADV
inlawrev-3343	1532	16	well	well	ADV
inlawrev-3343	1532	17	as	as	ADP
inlawrev-3343	1532	18	subject	subject	ADJ
inlawrev-3343	1532	19	to	to	ADP
inlawrev-3343	1532	20	higher	high	ADJ
inlawrev-3343	1532	21	turnover	turnover	NOUN
inlawrev-3343	1532	22	rates	rate	NOUN
inlawrev-3343	1532	23	.	.	PUNCT
inlawrev-3343	1533	1	see	see	VERB
inlawrev-3343	1533	2	kallstrom	kallstrom	PROPN
inlawrev-3343	1533	3	&	&	CCONJ
inlawrev-3343	1533	4	wellons	wellon	NOUN
inlawrev-3343	1533	5	,	,	PUNCT
inlawrev-3343	1533	6	supra	supra	PROPN
inlawrev-3343	1533	7	1	1	NUM
inlawrev-3343	1533	8	999	999	NUM
inlawrev-3343	1533	9	]	]	PUNCT
inlawrev-3343	1533	10	employee	employee	NOUN
inlawrev-3343	1533	11	benefits	benefit	NOUN
inlawrev-3343	1533	12	problem	problem	VERB
inlawrev-3343	1533	13	3	3	NUM
inlawrev-3343	1533	14	5	5	NUM
inlawrev-3343	1533	15	1	1	NUM
inlawrev-3343	1533	16	tax	tax	NOUN
inlawrev-3343	1533	17	collections	collection	NOUN
inlawrev-3343	1533	18	would	would	AUX
inlawrev-3343	1533	19	be	be	AUX
inlawrev-3343	1533	20	adversely	adversely	ADV
inlawrev-3343	1533	21	affected	affect	VERB
inlawrev-3343	1533	22	,	,	PUNCT
inlawrev-3343	1533	23	and	and	CCONJ
inlawrev-3343	1533	24	there	there	PRON
inlawrev-3343	1533	25	would	would	AUX
inlawrev-3343	1533	26	be	be	AUX
inlawrev-3343	1533	27	a	a	DET
inlawrev-3343	1533	28	risk	risk	NOUN
inlawrev-3343	1533	29	that	that	SCONJ
inlawrev-3343	1533	30	any	any	DET
inlawrev-3343	1533	31	new	new	ADJ
inlawrev-3343	1533	32	irs	irs	PROPN
inlawrev-3343	1533	33	standard	standard	NOUN
inlawrev-3343	1533	34	for	for	ADP
inlawrev-3343	1533	35	employment	employment	NOUN
inlawrev-3343	1533	36	tax	tax	NOUN
inlawrev-3343	1533	37	purposes	purpose	NOUN
inlawrev-3343	1533	38	might	might	AUX
inlawrev-3343	1533	39	find	find	VERB
inlawrev-3343	1533	40	its	its	PRON
inlawrev-3343	1533	41	way	way	NOUN
inlawrev-3343	1533	42	into	into	ADP
inlawrev-3343	1533	43	classification	classification	NOUN
inlawrev-3343	1533	44	decisions	decision	NOUN
inlawrev-3343	1533	45	for	for	ADP
inlawrev-3343	1533	46	other	other	ADJ
inlawrev-3343	1533	47	employment	employment	NOUN
inlawrev-3343	1533	48	-	-	PUNCT
inlawrev-3343	1533	49	related	relate	VERB
inlawrev-3343	1533	50	issues	issue	NOUN
inlawrev-3343	1533	51	.	.	PUNCT
inlawrev-3343	1534	1	the	the	DET
inlawrev-3343	1534	2	clinton	clinton	PROPN
inlawrev-3343	1534	3	administration	administration	NOUN
inlawrev-3343	1534	4	criticized	criticize	VERB
inlawrev-3343	1534	5	the	the	DET
inlawrev-3343	1534	6	proposal	proposal	NOUN
inlawrev-3343	1534	7	and	and	CCONJ
inlawrev-3343	1534	8	raised	raise	VERB
inlawrev-3343	1534	9	the	the	DET
inlawrev-3343	1534	10	possibility	possibility	NOUN
inlawrev-3343	1534	11	of	of	ADP
inlawrev-3343	1534	12	a	a	DET
inlawrev-3343	1534	13	veto	veto	NOUN
inlawrev-3343	1534	14	of	of	ADP
inlawrev-3343	1534	15	any	any	DET
inlawrev-3343	1534	16	legislation	legislation	NOUN
inlawrev-3343	1534	17	to	to	PART
inlawrev-3343	1534	18	ease	ease	VERB
inlawrev-3343	1534	19	limitations	limitation	NOUN
inlawrev-3343	1534	20	on	on	ADP
inlawrev-3343	1534	21	reclassifying	reclassify	VERB
inlawrev-3343	1534	22	employees	employee	NOUN
inlawrev-3343	1534	23	to	to	ADP
inlawrev-3343	1534	24	independent	independent	ADJ
inlawrev-3343	1534	25	contractor	contractor	NOUN
inlawrev-3343	1534	26	status.^^	status.^^	NOUN
inlawrev-3343	1534	27	'	'	PUNCT
inlawrev-3343	1534	28	while	while	SCONJ
inlawrev-3343	1534	29	this	this	PRON
inlawrev-3343	1534	30	may	may	AUX
inlawrev-3343	1534	31	remove	remove	VERB
inlawrev-3343	1534	32	the	the	DET
inlawrev-3343	1534	33	threat	threat	NOUN
inlawrev-3343	1534	34	for	for	ADP
inlawrev-3343	1534	35	now	now	ADV
inlawrev-3343	1534	36	,	,	PUNCT
inlawrev-3343	1534	37	the	the	DET
inlawrev-3343	1534	38	idea	idea	NOUN
inlawrev-3343	1534	39	could	could	AUX
inlawrev-3343	1534	40	well	well	ADV
inlawrev-3343	1534	41	resurface	resurface	VERB
inlawrev-3343	1534	42	in	in	ADP
inlawrev-3343	1534	43	the	the	DET
inlawrev-3343	1534	44	future	future	NOUN
inlawrev-3343	1534	45	.	.	PUNCT
inlawrev-3343	1535	1	alternatively	alternatively	ADV
inlawrev-3343	1535	2	,	,	PUNCT
inlawrev-3343	1535	3	some	some	DET
inlawrev-3343	1535	4	commentators	commentator	NOUN
inlawrev-3343	1535	5	have	have	AUX
inlawrev-3343	1535	6	suggested	suggest	VERB
inlawrev-3343	1535	7	that	that	SCONJ
inlawrev-3343	1535	8	worker	worker	NOUN
inlawrev-3343	1535	9	protection	protection	NOUN
inlawrev-3343	1535	10	policies	policy	NOUN
inlawrev-3343	1535	11	should	should	AUX
inlawrev-3343	1535	12	lead	lead	VERB
inlawrev-3343	1535	13	to	to	ADP
inlawrev-3343	1535	14	the	the	DET
inlawrev-3343	1535	15	replacement	replacement	NOUN
inlawrev-3343	1535	16	of	of	ADP
inlawrev-3343	1535	17	the	the	DET
inlawrev-3343	1535	18	common	common	ADJ
inlawrev-3343	1535	19	law	law	NOUN
inlawrev-3343	1535	20	right	right	NOUN
inlawrev-3343	1535	21	of	of	ADP
inlawrev-3343	1535	22	control	control	NOUN
inlawrev-3343	1535	23	test	test	NOUN
inlawrev-3343	1535	24	for	for	ADP
inlawrev-3343	1535	25	determining	determine	VERB
inlawrev-3343	1535	26	independent	independent	ADJ
inlawrev-3343	1535	27	contractor	contractor	NOUN
inlawrev-3343	1535	28	status	status	NOUN
inlawrev-3343	1535	29	with	with	ADP
inlawrev-3343	1535	30	a	a	DET
inlawrev-3343	1535	31	more	more	ADV
inlawrev-3343	1535	32	worker	worker	NOUN
inlawrev-3343	1535	33	-	-	PUNCT
inlawrev-3343	1535	34	oriented	orient	VERB
inlawrev-3343	1535	35	economic	economic	ADJ
inlawrev-3343	1535	36	reality	reality	NOUN
inlawrev-3343	1535	37	approach	approach	NOUN
inlawrev-3343	1535	38	.	.	PUNCT
inlawrev-3343	1536	1	the	the	DET
inlawrev-3343	1536	2	policy	policy	NOUN
inlawrev-3343	1536	3	behind	behind	ADP
inlawrev-3343	1536	4	this	this	DET
inlawrev-3343	1536	5	alternative	alternative	ADJ
inlawrev-3343	1536	6	standard	standard	NOUN
inlawrev-3343	1536	7	is	be	AUX
inlawrev-3343	1536	8	to	to	PART
inlawrev-3343	1536	9	extend	extend	VERB
inlawrev-3343	1536	10	the	the	DET
inlawrev-3343	1536	11	protection	protection	NOUN
inlawrev-3343	1536	12	available	available	ADJ
inlawrev-3343	1536	13	under	under	ADP
inlawrev-3343	1536	14	various	various	ADJ
inlawrev-3343	1536	15	labor	labor	NOUN
inlawrev-3343	1536	16	statutes	statute	NOUN
inlawrev-3343	1536	17	to	to	ADP
inlawrev-3343	1536	18	those	those	PRON
inlawrev-3343	1536	19	who	who	PRON
inlawrev-3343	1536	20	are	be	AUX
inlawrev-3343	1536	21	functionally	functionally	ADV
inlawrev-3343	1536	22	equivalent	equivalent	ADJ
inlawrev-3343	1536	23	to	to	ADP
inlawrev-3343	1536	24	traditional	traditional	ADJ
inlawrev-3343	1536	25	employees	employee	NOUN
inlawrev-3343	1536	26	because	because	SCONJ
inlawrev-3343	1536	27	of	of	ADP
inlawrev-3343	1536	28	their	their	PRON
inlawrev-3343	1536	29	comparable	comparable	ADJ
inlawrev-3343	1536	30	need	need	NOUN
inlawrev-3343	1536	31	for	for	ADP
inlawrev-3343	1536	32	workplace	workplace	NOUN
inlawrev-3343	1536	33	protection.^^^	protection.^^^	VERB
inlawrev-3343	1536	34	the	the	DET
inlawrev-3343	1536	35	test	test	NOUN
inlawrev-3343	1536	36	was	be	AUX
inlawrev-3343	1536	37	employed	employ	VERB
inlawrev-3343	1536	38	by	by	ADP
inlawrev-3343	1536	39	the	the	DET
inlawrev-3343	1536	40	u.s	u.s	PROPN
inlawrev-3343	1536	41	.	.	PROPN
inlawrev-3343	1536	42	supreme	supreme	PROPN
inlawrev-3343	1536	43	court	court	PROPN
inlawrev-3343	1536	44	in	in	ADP
inlawrev-3343	1536	45	nlrb	nlrb	PROPN
inlawrev-3343	1536	46	.	.	PUNCT
inlawrev-3343	1537	1	v.	v.	ADP
inlawrev-3343	1537	2	hearst	hearst	PROPN
inlawrev-3343	1537	3	publications	publication	NOUN
inlawrev-3343	1537	4	,	,	PUNCT
inlawrev-3343	1537	5	inc.^^^	inc.^^^	PROPN
inlawrev-3343	1537	6	in	in	ADP
inlawrev-3343	1537	7	lieu	lieu	NOUN
inlawrev-3343	1537	8	of	of	ADP
inlawrev-3343	1537	9	the	the	DET
inlawrev-3343	1537	10	common	common	ADJ
inlawrev-3343	1537	11	law	law	NOUN
inlawrev-3343	1537	12	right	right	NOUN
inlawrev-3343	1537	13	of	of	ADP
inlawrev-3343	1537	14	control	control	NOUN
inlawrev-3343	1537	15	doctrine	doctrine	NOUN
inlawrev-3343	1537	16	as	as	ADP
inlawrev-3343	1537	17	the	the	DET
inlawrev-3343	1537	18	basis	basis	NOUN
inlawrev-3343	1537	19	for	for	ADP
inlawrev-3343	1537	20	identifying	identify	VERB
inlawrev-3343	1537	21	covered	covered	ADJ
inlawrev-3343	1537	22	employees	employee	NOUN
inlawrev-3343	1537	23	under	under	ADP
inlawrev-3343	1537	24	the	the	DET
inlawrev-3343	1537	25	national	national	ADJ
inlawrev-3343	1537	26	labor	labor	PROPN
inlawrev-3343	1537	27	relations	relations	PROPN
inlawrev-3343	1537	28	act	act	PROPN
inlawrev-3343	1537	29	(	(	PUNCT
inlawrev-3343	1537	30	"	"	PUNCT
inlawrev-3343	1537	31	nlra	nlra	NOUN
inlawrev-3343	1537	32	"	"	PUNCT
inlawrev-3343	1537	33	)	)	PUNCT
inlawrev-3343	1537	34	.	.	PUNCT
inlawrev-3343	1538	1	more	more	ADV
inlawrev-3343	1538	2	recently	recently	ADV
inlawrev-3343	1538	3	,	,	PUNCT
inlawrev-3343	1538	4	the	the	DET
inlawrev-3343	1538	5	economic	economic	ADJ
inlawrev-3343	1538	6	reality	reality	NOUN
inlawrev-3343	1538	7	theory	theory	NOUN
inlawrev-3343	1538	8	received	receive	VERB
inlawrev-3343	1538	9	support	support	NOUN
inlawrev-3343	1538	10	in	in	ADP
inlawrev-3343	1538	11	the	the	DET
inlawrev-3343	1538	12	final	final	ADJ
inlawrev-3343	1538	13	report	report	NOUN
inlawrev-3343	1538	14	of	of	ADP
inlawrev-3343	1538	15	the	the	DET
inlawrev-3343	1538	16	dunlop	dunlop	NOUN
inlawrev-3343	1538	17	commission	commission	NOUN
inlawrev-3343	1538	18	which	which	PRON
inlawrev-3343	1538	19	recommended	recommend	VERB
inlawrev-3343	1538	20	that	that	SCONJ
inlawrev-3343	1538	21	:	:	PUNCT
inlawrev-3343	1538	22	workers	worker	NOUN
inlawrev-3343	1538	23	should	should	AUX
inlawrev-3343	1538	24	be	be	AUX
inlawrev-3343	1538	25	treated	treat	VERB
inlawrev-3343	1538	26	as	as	ADP
inlawrev-3343	1538	27	independent	independent	ADJ
inlawrev-3343	1538	28	contractors	contractor	NOUN
inlawrev-3343	1538	29	if	if	SCONJ
inlawrev-3343	1538	30	they	they	PRON
inlawrev-3343	1538	31	are	be	AUX
inlawrev-3343	1538	32	truly	truly	ADV
inlawrev-3343	1538	33	independent	independent	ADJ
inlawrev-3343	1538	34	entrepreneurs	entrepreneur	NOUN
inlawrev-3343	1538	35	performing	perform	VERB
inlawrev-3343	1538	36	services	service	NOUN
inlawrev-3343	1538	37	for	for	ADP
inlawrev-3343	1538	38	clients	client	NOUN
inlawrev-3343	1538	39	—	—	PUNCT
inlawrev-3343	1538	40	z.e	z.e	PROPN
inlawrev-3343	1538	41	.	.	PROPN
inlawrev-3343	1538	42	,	,	PUNCT
inlawrev-3343	1538	43	if	if	SCONJ
inlawrev-3343	1538	44	they	they	PRON
inlawrev-3343	1538	45	present	present	VERB
inlawrev-3343	1538	46	themselves	themselves	PRON
inlawrev-3343	1538	47	to	to	ADP
inlawrev-3343	1538	48	the	the	DET
inlawrev-3343	1538	49	general	general	ADJ
inlawrev-3343	1538	50	public	public	NOUN
inlawrev-3343	1538	51	as	as	ADP
inlawrev-3343	1538	52	an	an	DET
inlawrev-3343	1538	53	established	established	ADJ
inlawrev-3343	1538	54	business	business	NOUN
inlawrev-3343	1538	55	presence	presence	NOUN
inlawrev-3343	1538	56	,	,	PUNCT
inlawrev-3343	1538	57	have	have	VERB
inlawrev-3343	1538	58	a	a	DET
inlawrev-3343	1538	59	number	number	NOUN
inlawrev-3343	1538	60	of	of	ADP
inlawrev-3343	1538	61	clients	client	NOUN
inlawrev-3343	1538	62	,	,	PUNCT
inlawrev-3343	1538	63	bear	bear	VERB
inlawrev-3343	1538	64	the	the	DET
inlawrev-3343	1538	65	economic	economic	ADJ
inlawrev-3343	1538	66	risk	risk	NOUN
inlawrev-3343	1538	67	of	of	ADP
inlawrev-3343	1538	68	loss	loss	NOUN
inlawrev-3343	1538	69	from	from	ADP
inlawrev-3343	1538	70	their	their	PRON
inlawrev-3343	1538	71	work	work	NOUN
inlawrev-3343	1538	72	,	,	PUNCT
inlawrev-3343	1538	73	and	and	CCONJ
inlawrev-3343	1538	74	the	the	DET
inlawrev-3343	1538	75	like	like	ADJ
inlawrev-3343	1538	76	.	.	PUNCT
inlawrev-3343	1539	1	workers	worker	NOUN
inlawrev-3343	1539	2	who	who	PRON
inlawrev-3343	1539	3	are	be	AUX
inlawrev-3343	1539	4	economically	economically	ADV
inlawrev-3343	1539	5	dependent	dependent	ADJ
inlawrev-3343	1539	6	on	on	ADP
inlawrev-3343	1539	7	the	the	DET
inlawrev-3343	1539	8	entity	entity	NOUN
inlawrev-3343	1539	9	for	for	ADP
inlawrev-3343	1539	10	whom	whom	PRON
inlawrev-3343	1539	11	they	they	PRON
inlawrev-3343	1539	12	perform	perform	VERB
inlawrev-3343	1539	13	services	service	NOUN
inlawrev-3343	1539	14	generally	generally	ADV
inlawrev-3343	1539	15	should	should	AUX
inlawrev-3343	1539	16	be	be	AUX
inlawrev-3343	1539	17	treated	treat	VERB
inlawrev-3343	1539	18	as	as	ADP
inlawrev-3343	1539	19	employees	employee	NOUN
inlawrev-3343	1539	20	.	.	PUNCT
inlawrev-3343	1540	1	factors	factor	NOUN
inlawrev-3343	1540	2	such	such	ADJ
inlawrev-3343	1540	3	as	as	ADP
inlawrev-3343	1540	4	low	low	ADJ
inlawrev-3343	1540	5	wages	wage	NOUN
inlawrev-3343	1540	6	,	,	PUNCT
inlawrev-3343	1540	7	low	low	ADJ
inlawrev-3343	1540	8	skill	skill	NOUN
inlawrev-3343	1540	9	levels	level	NOUN
inlawrev-3343	1540	10	,	,	PUNCT
inlawrev-3343	1540	11	and	and	CCONJ
inlawrev-3343	1540	12	having	have	VERB
inlawrev-3343	1540	13	one	one	NUM
inlawrev-3343	1540	14	or	or	CCONJ
inlawrev-3343	1540	15	few	few	ADJ
inlawrev-3343	1540	16	employers	employer	NOUN
inlawrev-3343	1540	17	should	should	AUX
inlawrev-3343	1540	18	all	all	ADV
inlawrev-3343	1540	19	militate	militate	VERB
inlawrev-3343	1540	20	against	against	ADP
inlawrev-3343	1540	21	treatment	treatment	NOUN
inlawrev-3343	1540	22	as	as	ADP
inlawrev-3343	1540	23	an	an	DET
inlawrev-3343	1540	24	independent	independent	ADJ
inlawrev-3343	1540	25	contractor.^^"^	contractor.^^"^	NOUN
inlawrev-3343	1540	26	however	however	ADV
inlawrev-3343	1540	27	,	,	PUNCT
inlawrev-3343	1540	28	to	to	PART
inlawrev-3343	1540	29	date	date	NOUN
inlawrev-3343	1540	30	the	the	DET
inlawrev-3343	1540	31	economic	economic	ADJ
inlawrev-3343	1540	32	reality	reality	NOUN
inlawrev-3343	1540	33	test	test	NOUN
inlawrev-3343	1540	34	has	have	AUX
inlawrev-3343	1540	35	received	receive	VERB
inlawrev-3343	1540	36	very	very	ADV
inlawrev-3343	1540	37	little	little	ADJ
inlawrev-3343	1540	38	legislative	legislative	ADJ
inlawrev-3343	1540	39	or	or	CCONJ
inlawrev-3343	1540	40	judicial	judicial	ADJ
inlawrev-3343	1540	41	approval	approval	NOUN
inlawrev-3343	1540	42	.	.	PUNCT
inlawrev-3343	1541	1	the	the	DET
inlawrev-3343	1541	2	supreme	supreme	PROPN
inlawrev-3343	1541	3	court	court	PROPN
inlawrev-3343	1541	4	's	's	PART
inlawrev-3343	1541	5	decision	decision	NOUN
inlawrev-3343	1541	6	in	in	ADP
inlawrev-3343	1541	7	hearst	hearst	ADJ
inlawrev-3343	1541	8	publications	publication	NOUN
inlawrev-3343	1541	9	was	be	AUX
inlawrev-3343	1541	10	note	note	VERB
inlawrev-3343	1541	11	194	194	NUM
inlawrev-3343	1541	12	,	,	PUNCT
inlawrev-3343	1541	13	at	at	ADP
inlawrev-3343	1541	14	6	6	NUM
inlawrev-3343	1541	15	.	.	PUNCT
inlawrev-3343	1542	1	however	however	ADV
inlawrev-3343	1542	2	,	,	PUNCT
inlawrev-3343	1542	3	the	the	DET
inlawrev-3343	1542	4	incentives	incentive	NOUN
inlawrev-3343	1542	5	to	to	PART
inlawrev-3343	1542	6	misciassify	misciassify	NOUN
inlawrev-3343	1542	7	are	be	AUX
inlawrev-3343	1542	8	often	often	ADV
inlawrev-3343	1542	9	sufficient	sufficient	ADJ
inlawrev-3343	1542	10	as	as	SCONJ
inlawrev-3343	1542	11	evidenced	evidence	VERB
inlawrev-3343	1542	12	by	by	ADP
inlawrev-3343	1542	13	"	"	PUNCT
inlawrev-3343	1542	14	[	[	PUNCT
inlawrev-3343	1542	15	s]tudies	s]tudie	NOUN
inlawrev-3343	1542	16	performed	perform	VERB
inlawrev-3343	1542	17	by	by	ADP
inlawrev-3343	1542	18	the	the	DET
inlawrev-3343	1542	19	irs	irs	PROPN
inlawrev-3343	1542	20	and	and	CCONJ
inlawrev-3343	1542	21	gao	gao	PROPN
inlawrev-3343	1543	1	[	[	X
inlawrev-3343	1543	2	that	that	PRON
inlawrev-3343	1543	3	]	]	PUNCT
inlawrev-3343	1543	4	have	have	AUX
inlawrev-3343	1543	5	indicated	indicate	VERB
inlawrev-3343	1543	6	that	that	SCONJ
inlawrev-3343	1543	7	there	there	PRON
inlawrev-3343	1543	8	is	be	VERB
inlawrev-3343	1543	9	a	a	DET
inlawrev-3343	1543	10	significant	significant	ADJ
inlawrev-3343	1543	11	segment	segment	NOUN
inlawrev-3343	1543	12	of	of	ADP
inlawrev-3343	1543	13	employers	employer	NOUN
inlawrev-3343	1543	14	which	which	PRON
inlawrev-3343	1543	15	may	may	AUX
inlawrev-3343	1543	16	deliberately	deliberately	ADV
inlawrev-3343	1543	17	treat	treat	VERB
inlawrev-3343	1543	18	their	their	PRON
inlawrev-3343	1543	19	employees	employee	NOUN
inlawrev-3343	1543	20	as	as	ADP
inlawrev-3343	1543	21	independent	independent	ADJ
inlawrev-3343	1543	22	contractors	contractor	NOUN
inlawrev-3343	1543	23	.	.	PUNCT
inlawrev-3343	1543	24	"	"	PUNCT
inlawrev-3343	1544	1	1995	1995	NUM
inlawrev-3343	1544	2	small	small	ADJ
inlawrev-3343	1544	3	business	business	NOUN
inlawrev-3343	1544	4	hearing	hearing	NOUN
inlawrev-3343	1544	5	,	,	PUNCT
inlawrev-3343	1544	6	supra	supra	PROPN
inlawrev-3343	1544	7	note	note	NOUN
inlawrev-3343	1544	8	288	288	NUM
inlawrev-3343	1544	9	,	,	PUNCT
inlawrev-3343	1544	10	at	at	ADP
inlawrev-3343	1544	11	282	282	NUM
inlawrev-3343	1544	12	(	(	PUNCT
inlawrev-3343	1544	13	coalition	coalition	NOUN
inlawrev-3343	1544	14	for	for	ADP
inlawrev-3343	1544	15	fair	fair	ADJ
inlawrev-3343	1544	16	worker	worker	NOUN
inlawrev-3343	1544	17	classification	classification	NOUN
inlawrev-3343	1544	18	,	,	PUNCT
inlawrev-3343	1544	19	projection	projection	NOUN
inlawrev-3343	1544	20	of	of	ADP
inlawrev-3343	1544	21	the	the	DET
inlawrev-3343	1544	22	loss	loss	NOUN
inlawrev-3343	1544	23	in	in	ADP
inlawrev-3343	1544	24	federal	federal	ADJ
inlawrev-3343	1544	25	tax	tax	NOUN
inlawrev-3343	1544	26	revenues	revenue	NOUN
inlawrev-3343	1544	27	due	due	ADP
inlawrev-3343	1544	28	to	to	ADP
inlawrev-3343	1544	29	misclassification	misclassification	NOUN
inlawrev-3343	1544	30	of	of	ADP
inlawrev-3343	1544	31	workers	worker	NOUN
inlawrev-3343	1544	32	)	)	PUNCT
inlawrev-3343	1544	33	.	.	PUNCT
inlawrev-3343	1545	1	301	301	NUM
inlawrev-3343	1545	2	.	.	PUNCT
inlawrev-3343	1546	1	see	see	VERB
inlawrev-3343	1546	2	frank	frank	PROPN
inlawrev-3343	1546	3	a.	a.	NOUN
inlawrev-3343	1546	4	aukofer	aukofer	PROPN
inlawrev-3343	1546	5	,	,	PUNCT
inlawrev-3343	1546	6	kleczka	kleczka	PROPN
inlawrev-3343	1546	7	optimistic	optimistic	ADJ
inlawrev-3343	1546	8	on	on	ADP
inlawrev-3343	1546	9	tax	tax	NOUN
inlawrev-3343	1546	10	-	-	PUNCT
inlawrev-3343	1546	11	cut	cut	VERB
inlawrev-3343	1546	12	legislation	legislation	NOUN
inlawrev-3343	1546	13	:	:	PUNCT
inlawrev-3343	1546	14	congress	congress	PROPN
inlawrev-3343	1546	15	starts	start	VERB
inlawrev-3343	1546	16	haggling	haggle	VERB
inlawrev-3343	1546	17	over	over	ADP
inlawrev-3343	1546	18	details	detail	NOUN
inlawrev-3343	1546	19	this	this	DET
inlawrev-3343	1546	20	week	week	NOUN
inlawrev-3343	1546	21	,	,	PUNCT
inlawrev-3343	1546	22	milwaukee	milwaukee	PROPN
inlawrev-3343	1546	23	j.	j.	PROPN
inlawrev-3343	1546	24	sent	send	VERB
inlawrev-3343	1546	25	.	.	PUNCT
inlawrev-3343	1547	1	,	,	PUNCT
inlawrev-3343	1547	2	july	july	PROPN
inlawrev-3343	1547	3	7	7	NUM
inlawrev-3343	1547	4	,	,	PUNCT
inlawrev-3343	1547	5	1997	1997	NUM
inlawrev-3343	1547	6	;	;	PUNCT
inlawrev-3343	1547	7	greg	greg	PROPN
inlawrev-3343	1547	8	hitt	hitt	PROPN
inlawrev-3343	1547	9	,	,	PUNCT
inlawrev-3343	1547	10	clinton	clinton	PROPN
inlawrev-3343	1547	11	,	,	PUNCT
inlawrev-3343	1547	12	republicans	republicans	PROPN
inlawrev-3343	1547	13	fault	fault	VERB
inlawrev-3343	1547	14	tax	tax	NOUN
inlawrev-3343	1547	15	package	package	NOUN
inlawrev-3343	1547	16	,	,	PUNCT
inlawrev-3343	1547	17	wall	wall	PROPN
inlawrev-3343	1547	18	st	st	PROPN
inlawrev-3343	1547	19	.	.	PROPN
inlawrev-3343	1547	20	j.	j.	PROPN
inlawrev-3343	1547	21	,	,	PUNCT
inlawrev-3343	1547	22	june	june	PROPN
inlawrev-3343	1547	23	11	11	NUM
inlawrev-3343	1547	24	,	,	PUNCT
inlawrev-3343	1547	25	1997	1997	NUM
inlawrev-3343	1547	26	,	,	PUNCT
inlawrev-3343	1547	27	at	at	ADP
inlawrev-3343	1547	28	a2	a2	PROPN
inlawrev-3343	1547	29	.	.	PUNCT
inlawrev-3343	1547	30	302	302	NUM
inlawrev-3343	1547	31	.	.	PUNCT
inlawrev-3343	1548	1	see	see	VERB
inlawrev-3343	1548	2	dau	dau	NOUN
inlawrev-3343	1548	3	-	-	PUNCT
inlawrev-3343	1548	4	schmidt	schmidt	ADJ
inlawrev-3343	1548	5	,	,	PUNCT
inlawrev-3343	1548	6	supra	supra	PROPN
inlawrev-3343	1548	7	note	note	PROPN
inlawrev-3343	1548	8	268	268	NUM
inlawrev-3343	1548	9	,	,	PUNCT
inlawrev-3343	1548	10	at	at	ADP
inlawrev-3343	1548	11	884	884	NUM
inlawrev-3343	1548	12	;	;	PUNCT
inlawrev-3343	1548	13	hiatt	hiatt	PROPN
inlawrev-3343	1548	14	,	,	PUNCT
inlawrev-3343	1548	15	supra	supra	PROPN
inlawrev-3343	1548	16	note	note	PROPN
inlawrev-3343	1548	17	290	290	NUM
inlawrev-3343	1548	18	,	,	PUNCT
inlawrev-3343	1548	19	at	at	ADP
inlawrev-3343	1548	20	749	749	NUM
inlawrev-3343	1548	21	-	-	SYM
inlawrev-3343	1548	22	5	5	NUM
inlawrev-3343	1548	23	1	1	NUM
inlawrev-3343	1548	24	.	.	PUNCT
inlawrev-3343	1549	1	the	the	DET
inlawrev-3343	1549	2	lack	lack	NOUN
inlawrev-3343	1549	3	of	of	ADP
inlawrev-3343	1549	4	clear	clear	ADJ
inlawrev-3343	1549	5	standards	standard	NOUN
inlawrev-3343	1549	6	,	,	PUNCT
inlawrev-3343	1549	7	however	however	ADV
inlawrev-3343	1549	8	,	,	PUNCT
inlawrev-3343	1549	9	may	may	AUX
inlawrev-3343	1549	10	result	result	VERB
inlawrev-3343	1549	11	in	in	ADP
inlawrev-3343	1549	12	judges	judge	NOUN
inlawrev-3343	1549	13	being	be	AUX
inlawrev-3343	1549	14	able	able	ADJ
inlawrev-3343	1549	15	to	to	PART
inlawrev-3343	1549	16	interpret	interpret	VERB
inlawrev-3343	1549	17	the	the	DET
inlawrev-3343	1549	18	economic	economic	ADJ
inlawrev-3343	1549	19	realities	reality	NOUN
inlawrev-3343	1549	20	standard	standard	ADJ
inlawrev-3343	1549	21	to	to	PART
inlawrev-3343	1549	22	achieve	achieve	VERB
inlawrev-3343	1549	23	virtually	virtually	ADV
inlawrev-3343	1549	24	any	any	DET
inlawrev-3343	1549	25	result	result	NOUN
inlawrev-3343	1549	26	.	.	PUNCT
inlawrev-3343	1550	1	see	see	VERB
inlawrev-3343	1550	2	middleton	middleton	PROPN
inlawrev-3343	1550	3	,	,	PUNCT
inlawrev-3343	1550	4	supra	supra	PROPN
inlawrev-3343	1550	5	note	note	PROPN
inlawrev-3343	1550	6	279	279	NUM
inlawrev-3343	1550	7	,	,	PUNCT
inlawrev-3343	1550	8	at	at	ADP
inlawrev-3343	1550	9	577	577	NUM
inlawrev-3343	1550	10	-	-	SYM
inlawrev-3343	1550	11	78	78	NUM
inlawrev-3343	1550	12	.	.	PUNCT
inlawrev-3343	1551	1	303	303	NUM
inlawrev-3343	1551	2	.	.	X
inlawrev-3343	1552	1	322	322	NUM
inlawrev-3343	1552	2	u.s	u.s	PROPN
inlawrev-3343	1552	3	.	.	PROPN
inlawrev-3343	1552	4	ill	ill	PROPN
inlawrev-3343	1552	5	(	(	PUNCT
inlawrev-3343	1552	6	1944	1944	NUM
inlawrev-3343	1552	7	)	)	PUNCT
inlawrev-3343	1552	8	.	.	PUNCT
inlawrev-3343	1553	1	304	304	NUM
inlawrev-3343	1553	2	.	.	PUNCT
inlawrev-3343	1553	3	dunlop	dunlop	PROPN
inlawrev-3343	1553	4	commission	commission	NOUN
inlawrev-3343	1553	5	report	report	NOUN
inlawrev-3343	1553	6	,	,	PUNCT
inlawrev-3343	1553	7	supra	supra	PROPN
inlawrev-3343	1553	8	note	note	PROPN
inlawrev-3343	1553	9	279	279	NUM
inlawrev-3343	1553	10	,	,	PUNCT
inlawrev-3343	1553	11	at	at	ADP
inlawrev-3343	1553	12	38	38	NUM
inlawrev-3343	1553	13	-	-	SYM
inlawrev-3343	1553	14	39	39	NUM
inlawrev-3343	1553	15	.	.	PUNCT
inlawrev-3343	1554	1	352	352	NUM
inlawrev-3343	1554	2	indiana	indiana	PROPN
inlawrev-3343	1554	3	law	law	PROPN
inlawrev-3343	1554	4	review	review	NOUN
inlawrev-3343	1554	5	[	[	X
inlawrev-3343	1554	6	vol	vol	NOUN
inlawrev-3343	1554	7	.	.	PUNCT
inlawrev-3343	1555	1	32:301	32:301	NUM
inlawrev-3343	1555	2	reversed	reverse	VERB
inlawrev-3343	1555	3	by	by	ADP
inlawrev-3343	1555	4	congress	congress	PROPN
inlawrev-3343	1555	5	in	in	ADP
inlawrev-3343	1555	6	the	the	DET
inlawrev-3343	1555	7	taft	taft	PROPN
inlawrev-3343	1555	8	-	-	PUNCT
inlawrev-3343	1555	9	hartley	hartley	PROPN
inlawrev-3343	1555	10	act	act	PROPN
inlawrev-3343	1555	11	,	,	PUNCT
inlawrev-3343	1555	12	(	(	PUNCT
inlawrev-3343	1555	13	"	"	PUNCT
inlawrev-3343	1555	14	taft	taft	NOUN
inlawrev-3343	1555	15	-	-	PUNCT
inlawrev-3343	1555	16	hartley")^^	hartley")^^	NOUN
inlawrev-3343	1555	17	''	''	PUNCT
inlawrev-3343	1555	18	thereby	thereby	ADV
inlawrev-3343	1555	19	returning	return	VERB
inlawrev-3343	1555	20	the	the	DET
inlawrev-3343	1555	21	standard	standard	NOUN
inlawrev-3343	1555	22	under	under	ADP
inlawrev-3343	1555	23	the	the	DET
inlawrev-3343	1555	24	nlra	nlra	NOUN
inlawrev-3343	1555	25	to	to	ADP
inlawrev-3343	1555	26	the	the	DET
inlawrev-3343	1555	27	common	common	ADJ
inlawrev-3343	1555	28	law	law	NOUN
inlawrev-3343	1555	29	right	right	NOUN
inlawrev-3343	1555	30	of	of	ADP
inlawrev-3343	1555	31	control	control	NOUN
inlawrev-3343	1555	32	standard	standard	NOUN
inlawrev-3343	1555	33	in	in	ADP
inlawrev-3343	1555	34	its	its	PRON
inlawrev-3343	1555	35	definition	definition	NOUN
inlawrev-3343	1555	36	of	of	ADP
inlawrev-3343	1555	37	statutorily	statutorily	ADV
inlawrev-3343	1555	38	covered	covered	ADJ
inlawrev-3343	1555	39	employees	employee	NOUN
inlawrev-3343	1555	40	.	.	PUNCT
inlawrev-3343	1556	1	the	the	DET
inlawrev-3343	1556	2	supreme	supreme	PROPN
inlawrev-3343	1556	3	court	court	PROPN
inlawrev-3343	1556	4	,	,	PUNCT
inlawrev-3343	1556	5	moreover	moreover	ADV
inlawrev-3343	1556	6	,	,	PUNCT
inlawrev-3343	1556	7	has	have	AUX
inlawrev-3343	1556	8	indicated	indicate	VERB
inlawrev-3343	1556	9	that	that	SCONJ
inlawrev-3343	1556	10	the	the	DET
inlawrev-3343	1556	11	definition	definition	NOUN
inlawrev-3343	1556	12	of	of	ADP
inlawrev-3343	1556	13	an	an	DET
inlawrev-3343	1556	14	employee	employee	NOUN
inlawrev-3343	1556	15	should	should	AUX
inlawrev-3343	1556	16	normally	normally	ADV
inlawrev-3343	1556	17	encompass	encompass	VERB
inlawrev-3343	1556	18	the	the	DET
inlawrev-3343	1556	19	common	common	ADJ
inlawrev-3343	1556	20	law	law	NOUN
inlawrev-3343	1556	21	standard	standard	NOUN
inlawrev-3343	1556	22	,	,	PUNCT
inlawrev-3343	1556	23	unless	unless	SCONJ
inlawrev-3343	1556	24	there	there	PRON
inlawrev-3343	1556	25	is	be	VERB
inlawrev-3343	1556	26	some	some	DET
inlawrev-3343	1556	27	legislative	legislative	ADJ
inlawrev-3343	1556	28	indication	indication	NOUN
inlawrev-3343	1556	29	that	that	SCONJ
inlawrev-3343	1556	30	an	an	DET
inlawrev-3343	1556	31	alternative	alternative	ADJ
inlawrev-3343	1556	32	approach	approach	NOUN
inlawrev-3343	1556	33	is	be	AUX
inlawrev-3343	1556	34	required.^^^	required.^^^	NOUN
inlawrev-3343	1556	35	this	this	PRON
inlawrev-3343	1556	36	was	be	AUX
inlawrev-3343	1556	37	found	find	VERB
inlawrev-3343	1556	38	to	to	PART
inlawrev-3343	1556	39	be	be	AUX
inlawrev-3343	1556	40	the	the	DET
inlawrev-3343	1556	41	case	case	NOUN
inlawrev-3343	1556	42	for	for	ADP
inlawrev-3343	1556	43	the	the	DET
inlawrev-3343	1556	44	fair	fair	ADJ
inlawrev-3343	1556	45	labor	labor	NOUN
inlawrev-3343	1556	46	standards	standard	NOUN
inlawrev-3343	1556	47	act	act	VERB
inlawrev-3343	1556	48	(	(	PUNCT
inlawrev-3343	1556	49	"	"	PUNCT
inlawrev-3343	1556	50	flsa"),^^^	flsa"),^^^	ADJ
inlawrev-3343	1556	51	but	but	CCONJ
inlawrev-3343	1556	52	other	other	ADJ
inlawrev-3343	1556	53	labor	labor	NOUN
inlawrev-3343	1556	54	statutes	statute	NOUN
inlawrev-3343	1556	55	have	have	AUX
inlawrev-3343	1556	56	not	not	PART
inlawrev-3343	1556	57	been	be	AUX
inlawrev-3343	1556	58	treated	treat	VERB
inlawrev-3343	1556	59	in	in	ADP
inlawrev-3343	1556	60	the	the	DET
inlawrev-3343	1556	61	same	same	ADJ
inlawrev-3343	1556	62	fashion	fashion	NOUN
inlawrev-3343	1556	63	.	.	PUNCT
inlawrev-3343	1557	1	overall	overall	ADJ
inlawrev-3343	1557	2	,	,	PUNCT
inlawrev-3343	1557	3	proponents	proponent	NOUN
inlawrev-3343	1557	4	of	of	ADP
inlawrev-3343	1557	5	an	an	DET
inlawrev-3343	1557	6	economic	economic	ADJ
inlawrev-3343	1557	7	reality	reality	NOUN
inlawrev-3343	1557	8	approach	approach	NOUN
inlawrev-3343	1557	9	to	to	ADP
inlawrev-3343	1557	10	worker	worker	NOUN
inlawrev-3343	1557	11	protection	protection	NOUN
inlawrev-3343	1557	12	legislation	legislation	NOUN
inlawrev-3343	1557	13	,	,	PUNCT
inlawrev-3343	1557	14	including	include	VERB
inlawrev-3343	1557	15	statutes	statute	NOUN
inlawrev-3343	1557	16	regulating	regulate	VERB
inlawrev-3343	1557	17	workplace	workplace	NOUN
inlawrev-3343	1557	18	benefits	benefit	NOUN
inlawrev-3343	1557	19	,	,	PUNCT
inlawrev-3343	1557	20	have	have	VERB
inlawrev-3343	1557	21	very	very	ADV
inlawrev-3343	1557	22	little	little	ADJ
inlawrev-3343	1557	23	legal	legal	ADJ
inlawrev-3343	1557	24	support	support	NOUN
inlawrev-3343	1557	25	for	for	ADP
inlawrev-3343	1557	26	their	their	PRON
inlawrev-3343	1557	27	position	position	NOUN
inlawrev-3343	1557	28	.	.	PUNCT
inlawrev-3343	1558	1	in	in	ADP
inlawrev-3343	1558	2	the	the	DET
inlawrev-3343	1558	3	final	final	ADJ
inlawrev-3343	1558	4	analysis	analysis	NOUN
inlawrev-3343	1558	5	,	,	PUNCT
inlawrev-3343	1558	6	however	however	ADV
inlawrev-3343	1558	7	,	,	PUNCT
inlawrev-3343	1558	8	the	the	DET
inlawrev-3343	1558	9	most	most	ADV
inlawrev-3343	1558	10	promising	promising	ADJ
inlawrev-3343	1558	11	area	area	NOUN
inlawrev-3343	1558	12	for	for	ADP
inlawrev-3343	1558	13	assistance	assistance	NOUN
inlawrev-3343	1558	14	to	to	ADP
inlawrev-3343	1558	15	contingent	contingent	VERB
inlawrev-3343	1558	16	employees	employee	NOUN
inlawrev-3343	1558	17	deprived	deprive	VERB
inlawrev-3343	1558	18	of	of	ADP
inlawrev-3343	1558	19	workplace	workplace	NOUN
inlawrev-3343	1558	20	benefits	benefit	NOUN
inlawrev-3343	1558	21	may	may	AUX
inlawrev-3343	1558	22	lie	lie	VERB
inlawrev-3343	1558	23	in	in	ADP
inlawrev-3343	1558	24	affording	afford	VERB
inlawrev-3343	1558	25	them	they	PRON
inlawrev-3343	1558	26	some	some	PRON
inlawrev-3343	1558	27	of	of	ADP
inlawrev-3343	1558	28	the	the	DET
inlawrev-3343	1558	29	same	same	ADJ
inlawrev-3343	1558	30	advantages	advantage	NOUN
inlawrev-3343	1558	31	in	in	ADP
inlawrev-3343	1558	32	seeking	seek	VERB
inlawrev-3343	1558	33	benefits	benefit	NOUN
inlawrev-3343	1558	34	independently	independently	ADV
inlawrev-3343	1558	35	that	that	SCONJ
inlawrev-3343	1558	36	employers	employer	NOUN
inlawrev-3343	1558	37	now	now	ADV
inlawrev-3343	1558	38	have	have	VERB
inlawrev-3343	1558	39	.	.	PUNCT
inlawrev-3343	1559	1	deductibility	deductibility	NOUN
inlawrev-3343	1559	2	of	of	ADP
inlawrev-3343	1559	3	health	health	NOUN
inlawrev-3343	1559	4	insurance	insurance	NOUN
inlawrev-3343	1559	5	premiums	premium	NOUN
inlawrev-3343	1559	6	is	be	AUX
inlawrev-3343	1559	7	one	one	NUM
inlawrev-3343	1559	8	example	example	NOUN
inlawrev-3343	1559	9	.	.	PUNCT
inlawrev-3343	1560	1	under	under	ADP
inlawrev-3343	1560	2	current	current	ADJ
inlawrev-3343	1560	3	tax	tax	NOUN
inlawrev-3343	1560	4	law	law	NOUN
inlawrev-3343	1560	5	,	,	PUNCT
inlawrev-3343	1560	6	the	the	DET
inlawrev-3343	1560	7	cost	cost	NOUN
inlawrev-3343	1560	8	of	of	ADP
inlawrev-3343	1560	9	health	health	NOUN
inlawrev-3343	1560	10	insurance	insurance	NOUN
inlawrev-3343	1560	11	employers	employer	NOUN
inlawrev-3343	1560	12	provide	provide	VERB
inlawrev-3343	1560	13	for	for	ADP
inlawrev-3343	1560	14	their	their	PRON
inlawrev-3343	1560	15	employees	employee	NOUN
inlawrev-3343	1560	16	is	be	AUX
inlawrev-3343	1560	17	fully	fully	ADV
inlawrev-3343	1560	18	deductible,^^^	deductible,^^^	PROPN
inlawrev-3343	1560	19	and	and	CCONJ
inlawrev-3343	1560	20	the	the	DET
inlawrev-3343	1560	21	value	value	NOUN
inlawrev-3343	1560	22	of	of	ADP
inlawrev-3343	1560	23	the	the	DET
inlawrev-3343	1560	24	health	health	NOUN
inlawrev-3343	1560	25	insurance	insurance	NOUN
inlawrev-3343	1560	26	is	be	AUX
inlawrev-3343	1560	27	not	not	PART
inlawrev-3343	1560	28	included	include	VERB
inlawrev-3343	1560	29	as	as	ADP
inlawrev-3343	1560	30	income	income	NOUN
inlawrev-3343	1560	31	to	to	ADP
inlawrev-3343	1560	32	the	the	DET
inlawrev-3343	1560	33	employee.^^^	employee.^^^	PROPN
inlawrev-3343	1560	34	until	until	ADP
inlawrev-3343	1560	35	recent	recent	ADJ
inlawrev-3343	1560	36	legislation	legislation	NOUN
inlawrev-3343	1560	37	,	,	PUNCT
inlawrev-3343	1560	38	those	those	PRON
inlawrev-3343	1560	39	classified	classify	VERB
inlawrev-3343	1560	40	as	as	ADP
inlawrev-3343	1560	41	self	self	NOUN
inlawrev-3343	1560	42	-	-	PUNCT
inlawrev-3343	1560	43	employed	employ	VERB
inlawrev-3343	1560	44	,	,	PUNCT
inlawrev-3343	1560	45	in	in	ADP
inlawrev-3343	1560	46	contrast	contrast	NOUN
inlawrev-3343	1560	47	,	,	PUNCT
inlawrev-3343	1560	48	were	be	AUX
inlawrev-3343	1560	49	only	only	ADV
inlawrev-3343	1560	50	afforded	afford	VERB
inlawrev-3343	1560	51	a	a	DET
inlawrev-3343	1560	52	deductibility	deductibility	NOUN
inlawrev-3343	1560	53	limit	limit	NOUN
inlawrev-3343	1560	54	of	of	ADP
inlawrev-3343	1560	55	25	25	NUM
inlawrev-3343	1560	56	%	%	NOUN
inlawrev-3343	1560	57	subject	subject	NOUN
inlawrev-3343	1560	58	to	to	ADP
inlawrev-3343	1560	59	yearly	yearly	ADJ
inlawrev-3343	1560	60	re	re	NOUN
inlawrev-3343	1560	61	-	-	NOUN
inlawrev-3343	1560	62	enactment	enactment	NOUN
inlawrev-3343	1560	63	of	of	ADP
inlawrev-3343	1560	64	this	this	DET
inlawrev-3343	1560	65	authorization	authorization	NOUN
inlawrev-3343	1560	66	by	by	ADP
inlawrev-3343	1560	67	congress.^'^	congress.^'^	PROPN
inlawrev-3343	1560	68	this	this	PRON
inlawrev-3343	1560	69	was	be	AUX
inlawrev-3343	1560	70	initially	initially	ADV
inlawrev-3343	1560	71	raised	raise	VERB
inlawrev-3343	1560	72	to	to	ADP
inlawrev-3343	1560	73	30	30	NUM
inlawrev-3343	1560	74	%	%	NOUN
inlawrev-3343	1560	75	and	and	CCONJ
inlawrev-3343	1560	76	made	make	VERB
inlawrev-3343	1560	77	permanent,^^^	permanent,^^^	NOUN
inlawrev-3343	1560	78	with	with	ADP
inlawrev-3343	1560	79	deductibility	deductibility	NOUN
inlawrev-3343	1560	80	limits	limit	NOUN
inlawrev-3343	1560	81	now	now	ADV
inlawrev-3343	1560	82	scheduled	schedule	VERB
inlawrev-3343	1560	83	to	to	PART
inlawrev-3343	1560	84	increase	increase	VERB
inlawrev-3343	1560	85	to	to	ADP
inlawrev-3343	1560	86	100	100	NUM
inlawrev-3343	1560	87	%	%	NOUN
inlawrev-3343	1560	88	in	in	ADP
inlawrev-3343	1560	89	2003.^'^	2003.^'^	PROPN
inlawrev-3343	1560	90	a	a	DET
inlawrev-3343	1560	91	better	well	ADJ
inlawrev-3343	1560	92	solution	solution	NOUN
inlawrev-3343	1560	93	is	be	AUX
inlawrev-3343	1560	94	to	to	PART
inlawrev-3343	1560	95	make	make	VERB
inlawrev-3343	1560	96	all	all	DET
inlawrev-3343	1560	97	305	305	NUM
inlawrev-3343	1560	98	.	.	PUNCT
inlawrev-3343	1561	1	ch	ch	NOUN
inlawrev-3343	1561	2	.	.	PROPN
inlawrev-3343	1561	3	120	120	NUM
inlawrev-3343	1561	4	,	,	PUNCT
inlawrev-3343	1561	5	sec	sec	PROPN
inlawrev-3343	1561	6	.	.	PROPN
inlawrev-3343	1561	7	101	101	NUM
inlawrev-3343	1561	8	,	,	PUNCT
inlawrev-3343	1561	9	§	§	PROPN
inlawrev-3343	1561	10	2(3	2(3	NUM
inlawrev-3343	1561	11	)	)	PUNCT
inlawrev-3343	1561	12	,	,	PUNCT
inlawrev-3343	1561	13	61	61	NUM
inlawrev-3343	1561	14	stat	stat	NOUN
inlawrev-3343	1561	15	.	.	PUNCT
inlawrev-3343	1562	1	136	136	NUM
inlawrev-3343	1562	2	,	,	PUNCT
inlawrev-3343	1562	3	137	137	NUM
inlawrev-3343	1562	4	-	-	SYM
inlawrev-3343	1562	5	38	38	NUM
inlawrev-3343	1562	6	(	(	PUNCT
inlawrev-3343	1562	7	1947	1947	NUM
inlawrev-3343	1562	8	)	)	PUNCT
inlawrev-3343	1562	9	(	(	PUNCT
inlawrev-3343	1562	10	codified	codify	VERB
inlawrev-3343	1562	11	at	at	ADP
inlawrev-3343	1562	12	29	29	NUM
inlawrev-3343	1562	13	u.s.c	u.s.c	ADJ
inlawrev-3343	1562	14	.	.	PUNCT
inlawrev-3343	1563	1	§	§	PROPN
inlawrev-3343	1563	2	152(3	152(3	NUM
inlawrev-3343	1563	3	)	)	PUNCT
inlawrev-3343	1563	4	(	(	PUNCT
inlawrev-3343	1563	5	1994	1994	NUM
inlawrev-3343	1563	6	)	)	PUNCT
inlawrev-3343	1563	7	)	)	PUNCT
inlawrev-3343	1564	1	(	(	PUNCT
inlawrev-3343	1564	2	excluding	exclude	VERB
inlawrev-3343	1564	3	coverage	coverage	NOUN
inlawrev-3343	1564	4	under	under	ADP
inlawrev-3343	1564	5	the	the	DET
inlawrev-3343	1564	6	act	act	NOUN
inlawrev-3343	1564	7	for	for	ADP
inlawrev-3343	1564	8	those	those	PRON
inlawrev-3343	1564	9	"	"	PUNCT
inlawrev-3343	1564	10	having	have	VERB
inlawrev-3343	1564	11	the	the	DET
inlawrev-3343	1564	12	status	status	NOUN
inlawrev-3343	1564	13	of	of	ADP
inlawrev-3343	1564	14	an	an	DET
inlawrev-3343	1564	15	independent	independent	ADJ
inlawrev-3343	1564	16	contractor	contractor	NOUN
inlawrev-3343	1564	17	"	"	PUNCT
inlawrev-3343	1564	18	)	)	PUNCT
inlawrev-3343	1564	19	.	.	PUNCT
inlawrev-3343	1565	1	306	306	NUM
inlawrev-3343	1565	2	.	.	PUNCT
inlawrev-3343	1566	1	nationwide	nationwide	PROPN
inlawrev-3343	1566	2	mut	mut	PROPN
inlawrev-3343	1566	3	.	.	PUNCT
inlawrev-3343	1567	1	ins	ins	PROPN
inlawrev-3343	1567	2	.	.	PUNCT
inlawrev-3343	1567	3	co.	co.	PROPN
inlawrev-3343	1568	1	v.	v.	CCONJ
inlawrev-3343	1568	2	darden	darden	PROPN
inlawrev-3343	1568	3	,	,	PUNCT
inlawrev-3343	1568	4	503	503	NUM
inlawrev-3343	1568	5	u.s	u.s	PROPN
inlawrev-3343	1568	6	.	.	PROPN
inlawrev-3343	1568	7	318	318	NUM
inlawrev-3343	1568	8	,	,	PUNCT
inlawrev-3343	1568	9	322	322	NUM
inlawrev-3343	1568	10	-	-	SYM
inlawrev-3343	1568	11	23	23	NUM
inlawrev-3343	1568	12	(	(	PUNCT
inlawrev-3343	1568	13	1992	1992	NUM
inlawrev-3343	1568	14	)	)	PUNCT
inlawrev-3343	1568	15	;	;	PUNCT
inlawrev-3343	1568	16	community	community	NOUN
inlawrev-3343	1568	17	for	for	ADP
inlawrev-3343	1568	18	creative	creative	ADJ
inlawrev-3343	1568	19	non	non	ADJ
inlawrev-3343	1568	20	-	-	NOUN
inlawrev-3343	1568	21	violence	violence	NOUN
inlawrev-3343	1568	22	v.	v.	ADP
inlawrev-3343	1568	23	reid	reid	PROPN
inlawrev-3343	1568	24	,	,	PUNCT
inlawrev-3343	1568	25	490	490	NUM
inlawrev-3343	1568	26	u.s	u.s	PROPN
inlawrev-3343	1568	27	.	.	PROPN
inlawrev-3343	1568	28	730	730	NUM
inlawrev-3343	1568	29	,	,	PUNCT
inlawrev-3343	1568	30	740	740	NUM
inlawrev-3343	1568	31	(	(	PUNCT
inlawrev-3343	1568	32	1989	1989	NUM
inlawrev-3343	1568	33	)	)	PUNCT
inlawrev-3343	1568	34	.	.	PUNCT
inlawrev-3343	1569	1	307	307	NUM
inlawrev-3343	1569	2	.	.	PUNCT
inlawrev-3343	1570	1	the	the	DET
inlawrev-3343	1570	2	broader	broad	ADJ
inlawrev-3343	1570	3	definition	definition	NOUN
inlawrev-3343	1570	4	of	of	ADP
inlawrev-3343	1570	5	covered	covered	ADJ
inlawrev-3343	1570	6	employees	employee	NOUN
inlawrev-3343	1570	7	under	under	ADP
inlawrev-3343	1570	8	the	the	DET
inlawrev-3343	1570	9	flsa	flsa	NOUN
inlawrev-3343	1570	10	has	have	AUX
inlawrev-3343	1570	11	been	be	AUX
inlawrev-3343	1570	12	based	base	VERB
inlawrev-3343	1570	13	upon	upon	SCONJ
inlawrev-3343	1570	14	its	its	PRON
inlawrev-3343	1570	15	inclusion	inclusion	NOUN
inlawrev-3343	1570	16	of	of	ADP
inlawrev-3343	1570	17	language	language	NOUN
inlawrev-3343	1570	18	applying	apply	VERB
inlawrev-3343	1570	19	to	to	ADP
inlawrev-3343	1570	20	those	those	PRON
inlawrev-3343	1570	21	who	who	PRON
inlawrev-3343	1570	22	"	"	PUNCT
inlawrev-3343	1570	23	suffer	suffer	VERB
inlawrev-3343	1570	24	or	or	CCONJ
inlawrev-3343	1570	25	permit	permit	VERB
inlawrev-3343	1570	26	to	to	PART
inlawrev-3343	1570	27	work	work	VERB
inlawrev-3343	1570	28	,	,	PUNCT
inlawrev-3343	1570	29	"	"	PUNCT
inlawrev-3343	1570	30	a	a	DET
inlawrev-3343	1570	31	standard	standard	NOUN
inlawrev-3343	1570	32	which	which	PRON
inlawrev-3343	1570	33	"	"	PUNCT
inlawrev-3343	1570	34	stretches	stretch	VERB
inlawrev-3343	1570	35	the	the	DET
inlawrev-3343	1570	36	meaning	meaning	NOUN
inlawrev-3343	1570	37	of	of	ADP
inlawrev-3343	1570	38	'	'	PUNCT
inlawrev-3343	1570	39	employee	employee	NOUN
inlawrev-3343	1570	40	'	'	PUNCT
inlawrev-3343	1570	41	to	to	ADP
inlawrev-3343	1570	42	some	some	DET
inlawrev-3343	1570	43	parties	party	NOUN
inlawrev-3343	1570	44	who	who	PRON
inlawrev-3343	1570	45	might	might	AUX
inlawrev-3343	1570	46	not	not	PART
inlawrev-3343	1570	47	qualify	qualify	VERB
inlawrev-3343	1570	48	under	under	ADP
inlawrev-3343	1570	49	a	a	DET
inlawrev-3343	1570	50	strict	strict	ADJ
inlawrev-3343	1570	51	application	application	NOUN
inlawrev-3343	1570	52	of	of	ADP
inlawrev-3343	1570	53	agency	agency	NOUN
inlawrev-3343	1570	54	law	law	NOUN
inlawrev-3343	1570	55	principles	principle	NOUN
inlawrev-3343	1570	56	.	.	PUNCT
inlawrev-3343	1570	57	"	"	PUNCT
inlawrev-3343	1571	1	nationwide	nationwide	ADJ
inlawrev-3343	1571	2	mut	mut	PROPN
inlawrev-3343	1571	3	.	.	PUNCT
inlawrev-3343	1571	4	ins	ins	PROPN
inlawrev-3343	1571	5	.	.	PUNCT
inlawrev-3343	1571	6	co.	co.	PROPN
inlawrev-3343	1571	7	,	,	PUNCT
inlawrev-3343	1571	8	503	503	NUM
inlawrev-3343	1571	9	u.s	u.s	PROPN
inlawrev-3343	1571	10	.	.	PROPN
inlawrev-3343	1571	11	at	at	ADP
inlawrev-3343	1571	12	326	326	NUM
inlawrev-3343	1571	13	.	.	PUNCT
inlawrev-3343	1572	1	see	see	VERB
inlawrev-3343	1572	2	also	also	ADV
inlawrev-3343	1572	3	goldberg	goldberg	PROPN
inlawrev-3343	1572	4	v.	v.	PROPN
inlawrev-3343	1572	5	whitaker	whitaker	PROPN
inlawrev-3343	1572	6	house	house	PROPN
inlawrev-3343	1572	7	coop	coop	PROPN
inlawrev-3343	1572	8	.	.	PUNCT
inlawrev-3343	1573	1	,	,	PUNCT
inlawrev-3343	1573	2	366	366	NUM
inlawrev-3343	1573	3	u.s	u.s	PROPN
inlawrev-3343	1573	4	.	.	PROPN
inlawrev-3343	1573	5	28	28	NUM
inlawrev-3343	1573	6	,	,	PUNCT
inlawrev-3343	1573	7	33	33	NUM
inlawrev-3343	1573	8	(	(	PUNCT
inlawrev-3343	1573	9	1961	1961	NUM
inlawrev-3343	1573	10	)	)	PUNCT
inlawrev-3343	1573	11	;	;	PUNCT
inlawrev-3343	1573	12	rutherford	rutherford	PROPN
inlawrev-3343	1573	13	food	food	PROPN
inlawrev-3343	1573	14	corp	corp	PROPN
inlawrev-3343	1573	15	.	.	PROPN
inlawrev-3343	1573	16	v.	v.	PROPN
inlawrev-3343	1573	17	mccomb	mccomb	PROPN
inlawrev-3343	1573	18	,	,	PUNCT
inlawrev-3343	1573	19	331	331	NUM
inlawrev-3343	1573	20	u.s	u.s	PROPN
inlawrev-3343	1573	21	.	.	PROPN
inlawrev-3343	1573	22	722	722	NUM
inlawrev-3343	1573	23	(	(	PUNCT
inlawrev-3343	1573	24	1947	1947	NUM
inlawrev-3343	1573	25	)	)	PUNCT
inlawrev-3343	1573	26	.	.	PUNCT
inlawrev-3343	1574	1	308	308	NUM
inlawrev-3343	1574	2	.	.	PUNCT
inlawrev-3343	1575	1	the	the	DET
inlawrev-3343	1575	2	amount	amount	NOUN
inlawrev-3343	1575	3	paid	pay	VERB
inlawrev-3343	1575	4	for	for	ADP
inlawrev-3343	1575	5	such	such	ADJ
inlawrev-3343	1575	6	insurance	insurance	NOUN
inlawrev-3343	1575	7	is	be	AUX
inlawrev-3343	1575	8	considered	consider	VERB
inlawrev-3343	1575	9	an	an	DET
inlawrev-3343	1575	10	ordinary	ordinary	ADJ
inlawrev-3343	1575	11	and	and	CCONJ
inlawrev-3343	1575	12	necessary	necessary	ADJ
inlawrev-3343	1575	13	business	business	NOUN
inlawrev-3343	1575	14	expense	expense	NOUN
inlawrev-3343	1575	15	.	.	PUNCT
inlawrev-3343	1576	1	see	see	VERB
inlawrev-3343	1576	2	i.r.c	i.r.c	NOUN
inlawrev-3343	1576	3	.	.	PUNCT
inlawrev-3343	1577	1	§	§	PROPN
inlawrev-3343	1577	2	162(a	162(a	PROPN
inlawrev-3343	1577	3	)	)	PUNCT
inlawrev-3343	1577	4	(	(	PUNCT
inlawrev-3343	1577	5	1994	1994	NUM
inlawrev-3343	1577	6	)	)	PUNCT
inlawrev-3343	1577	7	.	.	PUNCT
inlawrev-3343	1578	1	309	309	NUM
inlawrev-3343	1578	2	.	.	PUNCT
inlawrev-3343	1579	1	see	see	VERB
inlawrev-3343	1579	2	i	i	PRON
inlawrev-3343	1579	3	d.	d.	PROPN
inlawrev-3343	1579	4	§	§	PROPN
inlawrev-3343	1579	5	§	§	PROPN
inlawrev-3343	1579	6	105(b	105(b	PROPN
inlawrev-3343	1579	7	)	)	PUNCT
inlawrev-3343	1579	8	,	,	PUNCT
inlawrev-3343	1579	9	106	106	NUM
inlawrev-3343	1579	10	(	(	PUNCT
inlawrev-3343	1579	11	1994	1994	NUM
inlawrev-3343	1579	12	8l	8l	NUM
inlawrev-3343	1579	13	supp	supp	PROPN
inlawrev-3343	1579	14	.	.	PUNCT
inlawrev-3343	1580	1	ii	ii	PROPN
inlawrev-3343	1580	2	1996	1996	NUM
inlawrev-3343	1580	3	)	)	PUNCT
inlawrev-3343	1580	4	.	.	PUNCT
inlawrev-3343	1581	1	3	3	NUM
inlawrev-3343	1581	2	1	1	NUM
inlawrev-3343	1581	3	0	0	NUM
inlawrev-3343	1581	4	.	.	PUNCT
inlawrev-3343	1582	1	eligibility	eligibility	NOUN
inlawrev-3343	1582	2	for	for	ADP
inlawrev-3343	1582	3	the	the	DET
inlawrev-3343	1582	4	deduction	deduction	NOUN
inlawrev-3343	1582	5	requires	require	VERB
inlawrev-3343	1582	6	that	that	SCONJ
inlawrev-3343	1582	7	the	the	DET
inlawrev-3343	1582	8	individual	individual	NOUN
inlawrev-3343	1582	9	meet	meet	VERB
inlawrev-3343	1582	10	the	the	DET
inlawrev-3343	1582	11	definition	definition	NOUN
inlawrev-3343	1582	12	of	of	ADP
inlawrev-3343	1582	13	being	be	AUX
inlawrev-3343	1582	14	selfemployed	selfemploye	VERB
inlawrev-3343	1582	15	with	with	ADP
inlawrev-3343	1582	16	income	income	NOUN
inlawrev-3343	1582	17	from	from	ADP
inlawrev-3343	1582	18	self	self	NOUN
inlawrev-3343	1582	19	-	-	PUNCT
inlawrev-3343	1582	20	employment	employment	NOUN
inlawrev-3343	1582	21	.	.	PUNCT
inlawrev-3343	1583	1	see	see	VERB
inlawrev-3343	1583	2	i	i	PRON
inlawrev-3343	1583	3	d.	d.	PROPN
inlawrev-3343	1583	4	§	§	PROPN
inlawrev-3343	1583	5	401(c)(1	401(c)(1	PROPN
inlawrev-3343	1583	6	)	)	PUNCT
inlawrev-3343	1583	7	(	(	PUNCT
inlawrev-3343	1583	8	1994	1994	NUM
inlawrev-3343	1583	9	)	)	PUNCT
inlawrev-3343	1583	10	.	.	PUNCT
inlawrev-3343	1584	1	this	this	DET
inlawrev-3343	1584	2	allowance	allowance	NOUN
inlawrev-3343	1584	3	was	be	AUX
inlawrev-3343	1584	4	added	add	VERB
inlawrev-3343	1584	5	by	by	ADP
inlawrev-3343	1584	6	the	the	DET
inlawrev-3343	1584	7	self	self	NOUN
inlawrev-3343	1584	8	-	-	PUNCT
inlawrev-3343	1584	9	employed	employ	VERB
inlawrev-3343	1584	10	individuals	individual	NOUN
inlawrev-3343	1584	11	tax	tax	PROPN
inlawrev-3343	1584	12	retirement	retirement	PROPN
inlawrev-3343	1584	13	act	act	NOUN
inlawrev-3343	1584	14	of	of	ADP
inlawrev-3343	1584	15	1962	1962	NUM
inlawrev-3343	1584	16	(	(	PUNCT
inlawrev-3343	1584	17	keogh	keogh	PROPN
inlawrev-3343	1584	18	-	-	PUNCT
inlawrev-3343	1584	19	smathers	smather	NOUN
inlawrev-3343	1584	20	act	act	PROPN
inlawrev-3343	1584	21	)	)	PUNCT
inlawrev-3343	1584	22	,	,	PUNCT
inlawrev-3343	1584	23	pub	pub	NOUN
inlawrev-3343	1584	24	.	.	PUNCT
inlawrev-3343	1585	1	l.	l.	PROPN
inlawrev-3343	1585	2	no	no	INTJ
inlawrev-3343	1585	3	.	.	PUNCT
inlawrev-3343	1586	1	87	87	NUM
inlawrev-3343	1586	2	-	-	SYM
inlawrev-3343	1586	3	792	792	NUM
inlawrev-3343	1586	4	,	,	PUNCT
inlawrev-3343	1586	5	76	76	NUM
inlawrev-3343	1586	6	stat	stat	NOUN
inlawrev-3343	1586	7	.	.	PUNCT
inlawrev-3343	1587	1	809	809	NUM
inlawrev-3343	1587	2	.	.	PUNCT
inlawrev-3343	1588	1	the	the	DET
inlawrev-3343	1588	2	requirement	requirement	NOUN
inlawrev-3343	1588	3	of	of	ADP
inlawrev-3343	1588	4	yearly	yearly	ADJ
inlawrev-3343	1588	5	re	re	NOUN
inlawrev-3343	1588	6	-	-	NOUN
inlawrev-3343	1588	7	enactment	enactment	NOUN
inlawrev-3343	1588	8	posed	pose	VERB
inlawrev-3343	1588	9	a	a	DET
inlawrev-3343	1588	10	risk	risk	NOUN
inlawrev-3343	1588	11	to	to	ADP
inlawrev-3343	1588	12	the	the	DET
inlawrev-3343	1588	13	selfemployed	selfemploye	VERB
inlawrev-3343	1588	14	who	who	PRON
inlawrev-3343	1588	15	were	be	AUX
inlawrev-3343	1588	16	eligible	eligible	ADJ
inlawrev-3343	1588	17	for	for	ADP
inlawrev-3343	1588	18	the	the	DET
inlawrev-3343	1588	19	deduction	deduction	NOUN
inlawrev-3343	1588	20	that	that	PRON
inlawrev-3343	1588	21	the	the	DET
inlawrev-3343	1588	22	benefit	benefit	NOUN
inlawrev-3343	1588	23	might	might	AUX
inlawrev-3343	1588	24	be	be	AUX
inlawrev-3343	1588	25	lost	lose	VERB
inlawrev-3343	1588	26	.	.	PUNCT
inlawrev-3343	1589	1	see	see	VERB
inlawrev-3343	1589	2	1995	1995	NUM
inlawrev-3343	1589	3	small	small	ADJ
inlawrev-3343	1589	4	business	business	NOUN
inlawrev-3343	1589	5	hearing	hearing	NOUN
inlawrev-3343	1589	6	,	,	PUNCT
inlawrev-3343	1589	7	supra	supra	PROPN
inlawrev-3343	1589	8	note	note	NOUN
inlawrev-3343	1589	9	288	288	NUM
inlawrev-3343	1589	10	,	,	PUNCT
inlawrev-3343	1589	11	at	at	ADP
inlawrev-3343	1589	12	145	145	NUM
inlawrev-3343	1589	13	(	(	PUNCT
inlawrev-3343	1589	14	national	national	ADJ
inlawrev-3343	1589	15	association	association	NOUN
inlawrev-3343	1589	16	for	for	ADP
inlawrev-3343	1589	17	the	the	DET
inlawrev-3343	1589	18	self	self	NOUN
inlawrev-3343	1589	19	-	-	PUNCT
inlawrev-3343	1589	20	employed	employ	VERB
inlawrev-3343	1589	21	,	,	PUNCT
inlawrev-3343	1589	22	estimating	estimate	VERB
inlawrev-3343	1589	23	the	the	DET
inlawrev-3343	1589	24	number	number	NOUN
inlawrev-3343	1589	25	ofpersons	ofperson	NOUN
inlawrev-3343	1589	26	affected	affect	VERB
inlawrev-3343	1589	27	by	by	ADP
inlawrev-3343	1589	28	the	the	DET
inlawrev-3343	1589	29	elimination	elimination	NOUN
inlawrev-3343	1589	30	ofthe	ofthe	VERB
inlawrev-3343	1589	31	25	25	NUM
inlawrev-3343	1589	32	percent	percent	NOUN
inlawrev-3343	1589	33	income	income	NOUN
inlawrev-3343	1589	34	tax	tax	NOUN
inlawrev-3343	1589	35	deduction	deduction	NOUN
inlawrev-3343	1589	36	for	for	ADP
inlawrev-3343	1589	37	health	health	NOUN
inlawrev-3343	1589	38	insurance	insurance	NOUN
inlawrev-3343	1589	39	premiums	premium	NOUN
inlawrev-3343	1589	40	)	)	PUNCT
inlawrev-3343	1589	41	.	.	PUNCT
inlawrev-3343	1590	1	311	311	NUM
inlawrev-3343	1590	2	.	.	PUNCT
inlawrev-3343	1591	1	business	business	NOUN
inlawrev-3343	1591	2	interests	interest	NOUN
inlawrev-3343	1591	3	firmly	firmly	ADV
inlawrev-3343	1591	4	supported	support	VERB
inlawrev-3343	1591	5	the	the	DET
inlawrev-3343	1591	6	change	change	NOUN
inlawrev-3343	1591	7	.	.	PUNCT
inlawrev-3343	1592	1	see	see	VERB
inlawrev-3343	1592	2	1	1	NUM
inlawrev-3343	1592	3	995	995	NUM
inlawrev-3343	1592	4	small	small	ADJ
inlawrev-3343	1592	5	business	business	NOUN
inlawrev-3343	1592	6	hearing	hearing	NOUN
inlawrev-3343	1592	7	,	,	PUNCT
inlawrev-3343	1592	8	supra	supra	PROPN
inlawrev-3343	1592	9	note	note	NOUN
inlawrev-3343	1592	10	288	288	NUM
inlawrev-3343	1592	11	,	,	PUNCT
inlawrev-3343	1592	12	at	at	ADP
inlawrev-3343	1592	13	120	120	NUM
inlawrev-3343	1592	14	(	(	PUNCT
inlawrev-3343	1592	15	statement	statement	NOUN
inlawrev-3343	1592	16	of	of	ADP
inlawrev-3343	1592	17	john	john	PROPN
inlawrev-3343	1592	18	p.	p.	PROPN
inlawrev-3343	1592	19	galles	galle	NOUN
inlawrev-3343	1592	20	)	)	PUNCT
inlawrev-3343	1592	21	;	;	PUNCT
inlawrev-3343	1592	22	i	i	PRON
inlawrev-3343	1592	23	d.	d.	PROPN
inlawrev-3343	1592	24	at	at	ADP
inlawrev-3343	1592	25	136	136	NUM
inlawrev-3343	1592	26	(	(	PUNCT
inlawrev-3343	1592	27	statement	statement	NOUN
inlawrev-3343	1592	28	of	of	ADP
inlawrev-3343	1592	29	bennie	bennie	PROPN
inlawrev-3343	1592	30	l.	l.	PROPN
inlawrev-3343	1592	31	thayer	thayer	PROPN
inlawrev-3343	1592	32	)	)	PUNCT
inlawrev-3343	1592	33	.	.	PUNCT
inlawrev-3343	1593	1	312	312	NUM
inlawrev-3343	1593	2	.	.	PUNCT
inlawrev-3343	1594	1	the	the	DET
inlawrev-3343	1594	2	internal	internal	PROPN
inlawrev-3343	1594	3	revenue	revenue	PROPN
inlawrev-3343	1594	4	code	code	NOUN
inlawrev-3343	1594	5	had	have	AUX
inlawrev-3343	1594	6	authorized	authorize	VERB
inlawrev-3343	1594	7	the	the	DET
inlawrev-3343	1594	8	self	self	NOUN
inlawrev-3343	1594	9	-	-	PUNCT
inlawrev-3343	1594	10	employed	employ	VERB
inlawrev-3343	1594	11	to	to	PART
inlawrev-3343	1594	12	deduct	deduct	VERB
inlawrev-3343	1594	13	45	45	NUM
inlawrev-3343	1594	14	%	%	NOUN
inlawrev-3343	1594	15	of	of	ADP
inlawrev-3343	1594	16	their	their	PRON
inlawrev-3343	1594	17	1	1	NUM
inlawrev-3343	1594	18	999	999	NUM
inlawrev-3343	1594	19	]	]	PUNCT
inlawrev-3343	1594	20	employee	employee	NOUN
inlawrev-3343	1594	21	benefits	benefit	NOUN
inlawrev-3343	1594	22	problem	problem	VERB
inlawrev-3343	1594	23	353	353	NUM
inlawrev-3343	1594	24	contingent	contingent	ADJ
inlawrev-3343	1594	25	employees	employee	NOUN
inlawrev-3343	1594	26	immediately	immediately	ADV
inlawrev-3343	1594	27	eligible	eligible	ADJ
inlawrev-3343	1594	28	to	to	PART
inlawrev-3343	1594	29	receive	receive	VERB
inlawrev-3343	1594	30	the	the	DET
inlawrev-3343	1594	31	same	same	ADJ
inlawrev-3343	1594	32	full	full	ADJ
inlawrev-3343	1594	33	deductibility	deductibility	NOUN
inlawrev-3343	1594	34	for	for	ADP
inlawrev-3343	1594	35	health	health	NOUN
inlawrev-3343	1594	36	insurance	insurance	NOUN
inlawrev-3343	1594	37	costs	cost	NOUN
inlawrev-3343	1594	38	applicable	applicable	ADJ
inlawrev-3343	1594	39	to	to	ADP
inlawrev-3343	1594	40	those	those	PRON
inlawrev-3343	1594	41	in	in	ADP
inlawrev-3343	1594	42	traditional	traditional	ADJ
inlawrev-3343	1594	43	employee	employee	NOUN
inlawrev-3343	1594	44	relationships.^'^	relationships.^'^	VERB
inlawrev-3343	1594	45	such	such	DET
inlawrev-3343	1594	46	a	a	DET
inlawrev-3343	1594	47	policy	policy	NOUN
inlawrev-3343	1594	48	would	would	AUX
inlawrev-3343	1594	49	serve	serve	VERB
inlawrev-3343	1594	50	to	to	PART
inlawrev-3343	1594	51	soften	soften	VERB
inlawrev-3343	1594	52	the	the	DET
inlawrev-3343	1594	53	impact	impact	NOUN
inlawrev-3343	1594	54	of	of	ADP
inlawrev-3343	1594	55	the	the	DET
inlawrev-3343	1594	56	high	high	ADJ
inlawrev-3343	1594	57	cost	cost	NOUN
inlawrev-3343	1594	58	ofhealth	ofhealth	NOUN
inlawrev-3343	1594	59	insurance	insurance	NOUN
inlawrev-3343	1594	60	purchased	purchase	VERB
inlawrev-3343	1594	61	separately	separately	ADV
inlawrev-3343	1594	62	by	by	ADP
inlawrev-3343	1594	63	contingent	contingent	ADJ
inlawrev-3343	1594	64	employees	employee	NOUN
inlawrev-3343	1594	65	excluded	exclude	VERB
inlawrev-3343	1594	66	from	from	ADP
inlawrev-3343	1594	67	employer	employer	NOUN
inlawrev-3343	1594	68	benefit	benefit	NOUN
inlawrev-3343	1594	69	programs.^	programs.^	NOUN
inlawrev-3343	1594	70	'	'	PART
inlawrev-3343	1594	71	"	"	PUNCT
inlawrev-3343	1594	72	*	*	PUNCT
inlawrev-3343	1594	73	tax	tax	NOUN
inlawrev-3343	1594	74	deductibility	deductibility	NOUN
inlawrev-3343	1594	75	,	,	PUNCT
inlawrev-3343	1594	76	however	however	ADV
inlawrev-3343	1594	77	,	,	PUNCT
inlawrev-3343	1594	78	is	be	AUX
inlawrev-3343	1594	79	only	only	ADV
inlawrev-3343	1594	80	one	one	NUM
inlawrev-3343	1594	81	of	of	ADP
inlawrev-3343	1594	82	the	the	DET
inlawrev-3343	1594	83	advantages	advantage	NOUN
inlawrev-3343	1594	84	company	company	NOUN
inlawrev-3343	1594	85	-	-	PUNCT
inlawrev-3343	1594	86	provided	provide	VERB
inlawrev-3343	1594	87	health	health	NOUN
inlawrev-3343	1594	88	insurance	insurance	NOUN
inlawrev-3343	1594	89	now	now	ADV
inlawrev-3343	1594	90	enjoys	enjoy	VERB
inlawrev-3343	1594	91	.	.	PUNCT
inlawrev-3343	1595	1	the	the	DET
inlawrev-3343	1595	2	other	other	ADJ
inlawrev-3343	1595	3	is	be	AUX
inlawrev-3343	1595	4	the	the	DET
inlawrev-3343	1595	5	employer	employer	NOUN
inlawrev-3343	1595	6	's	's	PART
inlawrev-3343	1595	7	ability	ability	NOUN
inlawrev-3343	1595	8	to	to	PART
inlawrev-3343	1595	9	secure	secure	VERB
inlawrev-3343	1595	10	favorable	favorable	ADJ
inlawrev-3343	1595	11	group	group	NOUN
inlawrev-3343	1595	12	rates	rate	NOUN
inlawrev-3343	1595	13	from	from	ADP
inlawrev-3343	1595	14	insurance	insurance	NOUN
inlawrev-3343	1595	15	companies	company	NOUN
inlawrev-3343	1595	16	,	,	PUNCT
inlawrev-3343	1595	17	an	an	DET
inlawrev-3343	1595	18	opportunity	opportunity	NOUN
inlawrev-3343	1595	19	not	not	PART
inlawrev-3343	1595	20	available	available	ADJ
inlawrev-3343	1595	21	to	to	ADP
inlawrev-3343	1595	22	individuals	individual	NOUN
inlawrev-3343	1595	23	purchasing	purchase	VERB
inlawrev-3343	1595	24	insurance	insurance	NOUN
inlawrev-3343	1595	25	on	on	ADP
inlawrev-3343	1595	26	their	their	PRON
inlawrev-3343	1595	27	own	own	ADJ
inlawrev-3343	1595	28	.	.	PUNCT
inlawrev-3343	1596	1	here	here	ADV
inlawrev-3343	1596	2	,	,	PUNCT
inlawrev-3343	1596	3	however	however	ADV
inlawrev-3343	1596	4	,	,	PUNCT
inlawrev-3343	1596	5	a	a	DET
inlawrev-3343	1596	6	solution	solution	NOUN
inlawrev-3343	1596	7	to	to	ADP
inlawrev-3343	1596	8	the	the	DET
inlawrev-3343	1596	9	problem	problem	NOUN
inlawrev-3343	1596	10	does	do	AUX
inlawrev-3343	1596	11	not	not	PART
inlawrev-3343	1596	12	necessarily	necessarily	ADV
inlawrev-3343	1596	13	require	require	VERB
inlawrev-3343	1596	14	government	government	NOUN
inlawrev-3343	1596	15	action	action	NOUN
inlawrev-3343	1596	16	.	.	PUNCT
inlawrev-3343	1597	1	as	as	ADP
inlawrev-3343	1597	2	an	an	DET
inlawrev-3343	1597	3	alternative	alternative	NOUN
inlawrev-3343	1597	4	,	,	PUNCT
inlawrev-3343	1597	5	private	private	ADJ
inlawrev-3343	1597	6	sector	sector	NOUN
inlawrev-3343	1597	7	entities	entity	NOUN
inlawrev-3343	1597	8	could	could	AUX
inlawrev-3343	1597	9	negotiate	negotiate	VERB
inlawrev-3343	1597	10	on	on	ADP
inlawrev-3343	1597	11	behalf	behalf	NOUN
inlawrev-3343	1597	12	of	of	ADP
inlawrev-3343	1597	13	their	their	PRON
inlawrev-3343	1597	14	members	member	NOUN
inlawrev-3343	1597	15	for	for	ADP
inlawrev-3343	1597	16	favorable	favorable	ADJ
inlawrev-3343	1597	17	group	group	NOUN
inlawrev-3343	1597	18	insurance	insurance	NOUN
inlawrev-3343	1597	19	rates	rate	NOUN
inlawrev-3343	1597	20	.	.	PUNCT
inlawrev-3343	1598	1	this	this	PRON
inlawrev-3343	1598	2	is	be	AUX
inlawrev-3343	1598	3	available	available	ADJ
inlawrev-3343	1598	4	to	to	PART
inlawrev-3343	1598	5	contingent	contingent	VERB
inlawrev-3343	1598	6	employees	employee	NOUN
inlawrev-3343	1598	7	who	who	PRON
inlawrev-3343	1598	8	belong	belong	VERB
inlawrev-3343	1598	9	to	to	ADP
inlawrev-3343	1598	10	professional	professional	ADJ
inlawrev-3343	1598	11	organizations	organization	NOUN
inlawrev-3343	1598	12	that	that	PRON
inlawrev-3343	1598	13	offer	offer	VERB
inlawrev-3343	1598	14	insurance	insurance	NOUN
inlawrev-3343	1598	15	at	at	ADP
inlawrev-3343	1598	16	favorable	favorable	ADJ
inlawrev-3343	1598	17	group	group	NOUN
inlawrev-3343	1598	18	rates,^'^	rates,^'^	PROPN
inlawrev-3343	1599	1	but	but	CCONJ
inlawrev-3343	1599	2	there	there	PRON
inlawrev-3343	1599	3	is	be	VERB
inlawrev-3343	1599	4	an	an	DET
inlawrev-3343	1599	5	obvious	obvious	ADJ
inlawrev-3343	1599	6	gap	gap	NOUN
inlawrev-3343	1599	7	in	in	ADP
inlawrev-3343	1599	8	the	the	DET
inlawrev-3343	1599	9	marketplace	marketplace	NOUN
inlawrev-3343	1599	10	for	for	ADP
inlawrev-3343	1599	11	others	other	NOUN
inlawrev-3343	1599	12	lacking	lack	VERB
inlawrev-3343	1599	13	this	this	DET
inlawrev-3343	1599	14	option	option	NOUN
inlawrev-3343	1599	15	.	.	PUNCT
inlawrev-3343	1600	1	currently	currently	ADV
inlawrev-3343	1600	2	a	a	DET
inlawrev-3343	1600	3	private	private	ADJ
inlawrev-3343	1600	4	sector	sector	NOUN
inlawrev-3343	1600	5	organization	organization	NOUN
inlawrev-3343	1600	6	.	.	PUNCT
inlawrev-3343	1601	1	working	work	VERB
inlawrev-3343	1601	2	today	today	NOUN
inlawrev-3343	1601	3	,	,	PUNCT
inlawrev-3343	1601	4	has	have	AUX
inlawrev-3343	1601	5	been	be	AUX
inlawrev-3343	1601	6	attempting	attempt	VERB
inlawrev-3343	1601	7	to	to	PART
inlawrev-3343	1601	8	meet	meet	VERB
inlawrev-3343	1601	9	the	the	DET
inlawrev-3343	1601	10	insurance	insurance	NOUN
inlawrev-3343	1601	11	needs	need	NOUN
inlawrev-3343	1601	12	of	of	ADP
inlawrev-3343	1601	13	contingent	contingent	ADJ
inlawrev-3343	1601	14	workers	worker	NOUN
inlawrev-3343	1601	15	by	by	ADP
inlawrev-3343	1601	16	offering	offer	VERB
inlawrev-3343	1601	17	such	such	ADJ
inlawrev-3343	1601	18	programs	program	NOUN
inlawrev-3343	1601	19	to	to	ADP
inlawrev-3343	1601	20	health	health	NOUN
inlawrev-3343	1601	21	insurance	insurance	NOUN
inlawrev-3343	1601	22	costs	cost	NOUN
inlawrev-3343	1601	23	for	for	ADP
inlawrev-3343	1601	24	tax	tax	NOUN
inlawrev-3343	1601	25	years	year	NOUN
inlawrev-3343	1601	26	1998	1998	NUM
inlawrev-3343	1601	27	and	and	CCONJ
inlawrev-3343	1601	28	1999	1999	NUM
inlawrev-3343	1601	29	,	,	PUNCT
inlawrev-3343	1601	30	rising	rise	VERB
inlawrev-3343	1601	31	to	to	ADP
inlawrev-3343	1601	32	50	50	NUM
inlawrev-3343	1601	33	%	%	NOUN
inlawrev-3343	1601	34	in	in	ADP
inlawrev-3343	1601	35	2000	2000	NUM
inlawrev-3343	1601	36	,	,	PUNCT
inlawrev-3343	1601	37	and	and	CCONJ
inlawrev-3343	1601	38	increasing	increase	VERB
inlawrev-3343	1601	39	gradually	gradually	ADV
inlawrev-3343	1601	40	to	to	ADP
inlawrev-3343	1601	41	100	100	NUM
inlawrev-3343	1601	42	%	%	NOUN
inlawrev-3343	1601	43	in	in	ADP
inlawrev-3343	1601	44	2007	2007	NUM
inlawrev-3343	1601	45	.	.	PUNCT
inlawrev-3343	1602	1	i.r.c	i.r.c	NOUN
inlawrev-3343	1602	2	.	.	PUNCT
inlawrev-3343	1603	1	§	§	PROPN
inlawrev-3343	1603	2	162(1)(1	162(1)(1	NUM
inlawrev-3343	1603	3	)	)	PUNCT
inlawrev-3343	1603	4	(	(	PUNCT
inlawrev-3343	1603	5	1994	1994	NUM
inlawrev-3343	1603	6	&	&	CCONJ
inlawrev-3343	1603	7	supp	supp	PROPN
inlawrev-3343	1603	8	.	.	PUNCT
inlawrev-3343	1604	1	ii	ii	PROPN
inlawrev-3343	1604	2	1996	1996	NUM
inlawrev-3343	1604	3	)	)	PUNCT
inlawrev-3343	1604	4	.	.	PUNCT
inlawrev-3343	1605	1	the	the	DET
inlawrev-3343	1605	2	budget	budget	NOUN
inlawrev-3343	1605	3	bill	bill	NOUN
inlawrev-3343	1605	4	signed	sign	VERB
inlawrev-3343	1605	5	by	by	ADP
inlawrev-3343	1605	6	the	the	DET
inlawrev-3343	1605	7	president	president	NOUN
inlawrev-3343	1605	8	in	in	ADP
inlawrev-3343	1605	9	october	october	PROPN
inlawrev-3343	1605	10	1998	1998	NUM
inlawrev-3343	1605	11	increased	increase	VERB
inlawrev-3343	1605	12	the	the	DET
inlawrev-3343	1605	13	1999	1999	NUM
inlawrev-3343	1605	14	deductibility	deductibility	NOUN
inlawrev-3343	1605	15	limit	limit	NOUN
inlawrev-3343	1605	16	to	to	ADP
inlawrev-3343	1605	17	60	60	NUM
inlawrev-3343	1605	18	%	%	NOUN
inlawrev-3343	1605	19	,	,	PUNCT
inlawrev-3343	1605	20	with	with	ADP
inlawrev-3343	1605	21	full	full	ADJ
inlawrev-3343	1605	22	deductibility	deductibility	NOUN
inlawrev-3343	1605	23	in	in	ADP
inlawrev-3343	1605	24	2003	2003	NUM
inlawrev-3343	1605	25	.	.	PUNCT
inlawrev-3343	1606	1	see	see	VERB
inlawrev-3343	1606	2	supra	supra	PROPN
inlawrev-3343	1606	3	note	note	PROPN
inlawrev-3343	1606	4	58	58	NUM
inlawrev-3343	1606	5	.	.	PUNCT
inlawrev-3343	1607	1	bringing	bring	VERB
inlawrev-3343	1607	2	forward	forward	ADV
inlawrev-3343	1607	3	the	the	DET
inlawrev-3343	1607	4	date	date	NOUN
inlawrev-3343	1607	5	for	for	ADP
inlawrev-3343	1607	6	full	full	ADJ
inlawrev-3343	1607	7	deductibility	deductibility	NOUN
inlawrev-3343	1607	8	of	of	ADP
inlawrev-3343	1607	9	health	health	NOUN
inlawrev-3343	1607	10	insurance	insurance	NOUN
inlawrev-3343	1607	11	costs	cost	NOUN
inlawrev-3343	1607	12	for	for	ADP
inlawrev-3343	1607	13	the	the	DET
inlawrev-3343	1607	14	self	self	NOUN
inlawrev-3343	1607	15	-	-	PUNCT
inlawrev-3343	1607	16	employed	employ	VERB
inlawrev-3343	1607	17	remains	remain	VERB
inlawrev-3343	1607	18	an	an	DET
inlawrev-3343	1607	19	issue	issue	NOUN
inlawrev-3343	1607	20	in	in	ADP
inlawrev-3343	1607	21	the	the	DET
inlawrev-3343	1607	22	political	political	ADJ
inlawrev-3343	1607	23	process	process	NOUN
inlawrev-3343	1607	24	,	,	PUNCT
inlawrev-3343	1607	25	and	and	CCONJ
inlawrev-3343	1607	26	has	have	AUX
inlawrev-3343	1607	27	been	be	AUX
inlawrev-3343	1607	28	considered	consider	VERB
inlawrev-3343	1607	29	as	as	ADP
inlawrev-3343	1607	30	part	part	NOUN
inlawrev-3343	1607	31	of	of	ADP
inlawrev-3343	1607	32	the	the	DET
inlawrev-3343	1607	33	republican	republican	ADJ
inlawrev-3343	1607	34	legislative	legislative	ADJ
inlawrev-3343	1607	35	proposals	proposal	NOUN
inlawrev-3343	1607	36	on	on	ADP
inlawrev-3343	1607	37	health	health	NOUN
inlawrev-3343	1607	38	maintenance	maintenance	NOUN
inlawrev-3343	1607	39	organization	organization	NOUN
inlawrev-3343	1607	40	regulation	regulation	NOUN
inlawrev-3343	1607	41	.	.	PUNCT
inlawrev-3343	1608	1	see	see	VERB
inlawrev-3343	1608	2	lizette	lizette	PROPN
inlawrev-3343	1608	3	alvarez	alvarez	PROPN
inlawrev-3343	1608	4	,	,	PUNCT
inlawrev-3343	1608	5	after	after	ADP
inlawrev-3343	1608	6	polling	polling	NOUN
inlawrev-3343	1608	7	,	,	PUNCT
inlawrev-3343	1608	8	g.o.p	g.o.p	NOUN
inlawrev-3343	1608	9	.	.	PUNCT
inlawrev-3343	1608	10	offers	offer	VERB
inlawrev-3343	1608	11	a	a	DET
inlawrev-3343	1608	12	patients	patient	NOUN
inlawrev-3343	1608	13	'	'	PART
inlawrev-3343	1608	14	bill	bill	NOUN
inlawrev-3343	1608	15	,	,	PUNCT
inlawrev-3343	1608	16	n.	n.	PROPN
inlawrev-3343	1608	17	y.	y.	PROPN
inlawrev-3343	1608	18	times	times	PROPN
inlawrev-3343	1608	19	,	,	PUNCT
inlawrev-3343	1608	20	july	july	PROPN
inlawrev-3343	1608	21	16	16	NUM
inlawrev-3343	1608	22	,	,	PUNCT
inlawrev-3343	1608	23	1998	1998	NUM
inlawrev-3343	1608	24	,	,	PUNCT
inlawrev-3343	1608	25	at	at	ADP
inlawrev-3343	1608	26	al	al	PROPN
inlawrev-3343	1608	27	;	;	PUNCT
inlawrev-3343	1608	28	laurie	laurie	PROPN
inlawrev-3343	1608	29	mcginley	mcginley	PROPN
inlawrev-3343	1608	30	,	,	PUNCT
inlawrev-3343	1608	31	senate	senate	PROPN
inlawrev-3343	1608	32	gop	gop	PROPN
inlawrev-3343	1608	33	comes	come	VERB
inlawrev-3343	1608	34	up	up	ADP
inlawrev-3343	1608	35	with	with	ADP
inlawrev-3343	1608	36	a	a	DET
inlawrev-3343	1608	37	proposal	proposal	NOUN
inlawrev-3343	1608	38	to	to	PART
inlawrev-3343	1608	39	protect	protect	VERB
inlawrev-3343	1608	40	consumers	consumer	NOUN
inlawrev-3343	1608	41	in	in	ADP
inlawrev-3343	1608	42	managed	manage	VERB
inlawrev-3343	1608	43	care	care	NOUN
inlawrev-3343	1608	44	,	,	PUNCT
inlawrev-3343	1608	45	wall	wall	PROPN
inlawrev-3343	1608	46	st	st	PROPN
inlawrev-3343	1608	47	.	.	PROPN
inlawrev-3343	1608	48	j.	j.	PROPN
inlawrev-3343	1608	49	,	,	PUNCT
inlawrev-3343	1608	50	july	july	PROPN
inlawrev-3343	1608	51	16	16	NUM
inlawrev-3343	1608	52	,	,	PUNCT
inlawrev-3343	1608	53	1998	1998	NUM
inlawrev-3343	1608	54	,	,	PUNCT
inlawrev-3343	1608	55	ata20	ata20	PROPN
inlawrev-3343	1608	56	.	.	PUNCT
inlawrev-3343	1609	1	313	313	NUM
inlawrev-3343	1609	2	.	.	PUNCT
inlawrev-3343	1610	1	one	one	NUM
inlawrev-3343	1610	2	commentator	commentator	NOUN
inlawrev-3343	1610	3	maintains	maintain	VERB
inlawrev-3343	1610	4	:	:	PUNCT
inlawrev-3343	1610	5	the	the	DET
inlawrev-3343	1610	6	cost	cost	NOUN
inlawrev-3343	1610	7	of	of	ADP
inlawrev-3343	1610	8	health	health	NOUN
inlawrev-3343	1610	9	insurance	insurance	NOUN
inlawrev-3343	1610	10	and	and	CCONJ
inlawrev-3343	1610	11	medically	medically	ADV
inlawrev-3343	1610	12	necessary	necessary	ADJ
inlawrev-3343	1610	13	care	care	NOUN
inlawrev-3343	1610	14	should	should	AUX
inlawrev-3343	1610	15	be	be	AUX
inlawrev-3343	1610	16	fully	fully	ADV
inlawrev-3343	1610	17	deductible	deductible	ADJ
inlawrev-3343	1610	18	from	from	ADP
inlawrev-3343	1610	19	taxed	tax	VERB
inlawrev-3343	1610	20	income	income	NOUN
inlawrev-3343	1610	21	for	for	ADP
inlawrev-3343	1610	22	all	all	DET
inlawrev-3343	1610	23	workers	worker	NOUN
inlawrev-3343	1610	24	.	.	PUNCT
inlawrev-3343	1611	1	adequate	adequate	ADJ
inlawrev-3343	1611	2	medical	medical	ADJ
inlawrev-3343	1611	3	attention	attention	NOUN
inlawrev-3343	1611	4	to	to	PART
inlawrev-3343	1611	5	maintain	maintain	VERB
inlawrev-3343	1611	6	one	one	NUM
inlawrev-3343	1611	7	's	's	PART
inlawrev-3343	1611	8	fitness	fitness	NOUN
inlawrev-3343	1611	9	for	for	ADP
inlawrev-3343	1611	10	employment	employment	NOUN
inlawrev-3343	1611	11	ought	ought	AUX
inlawrev-3343	1611	12	to	to	PART
inlawrev-3343	1611	13	be	be	AUX
inlawrev-3343	1611	14	recognized	recognize	VERB
inlawrev-3343	1611	15	as	as	ADP
inlawrev-3343	1611	16	a	a	DET
inlawrev-3343	1611	17	cost	cost	NOUN
inlawrev-3343	1611	18	that	that	PRON
inlawrev-3343	1611	19	offsets	offset	VERB
inlawrev-3343	1611	20	earnings	earning	NOUN
inlawrev-3343	1611	21	from	from	ADP
inlawrev-3343	1611	22	labor	labor	NOUN
inlawrev-3343	1611	23	equally	equally	ADV
inlawrev-3343	1611	24	as	as	SCONJ
inlawrev-3343	1611	25	maintenance	maintenance	NOUN
inlawrev-3343	1611	26	expenses	expense	NOUN
inlawrev-3343	1611	27	on	on	ADP
inlawrev-3343	1611	28	a	a	DET
inlawrev-3343	1611	29	manufacturer	manufacturer	NOUN
inlawrev-3343	1611	30	's	's	PART
inlawrev-3343	1611	31	capital	capital	NOUN
inlawrev-3343	1611	32	equipment	equipment	NOUN
inlawrev-3343	1611	33	or	or	CCONJ
inlawrev-3343	1611	34	the	the	DET
inlawrev-3343	1611	35	utility	utility	NOUN
inlawrev-3343	1611	36	bills	bill	NOUN
inlawrev-3343	1611	37	of	of	ADP
inlawrev-3343	1611	38	a	a	DET
inlawrev-3343	1611	39	shopkeeper	shopkeeper	NOUN
inlawrev-3343	1611	40	offset	offset	VERB
inlawrev-3343	1611	41	their	their	PRON
inlawrev-3343	1611	42	business	business	NOUN
inlawrev-3343	1611	43	income	income	NOUN
inlawrev-3343	1611	44	.	.	PUNCT
inlawrev-3343	1612	1	handelman	handelman	PROPN
inlawrev-3343	1612	2	,	,	PUNCT
inlawrev-3343	1612	3	supra	supra	PROPN
inlawrev-3343	1612	4	note	note	NOUN
inlawrev-3343	1612	5	300	300	NUM
inlawrev-3343	1612	6	,	,	PUNCT
inlawrev-3343	1612	7	at	at	ADP
inlawrev-3343	1612	8	843	843	NUM
inlawrev-3343	1612	9	.	.	PUNCT
inlawrev-3343	1613	1	see	see	VERB
inlawrev-3343	1613	2	also	also	ADV
inlawrev-3343	1613	3	1995	1995	NUM
inlawrev-3343	1613	4	small	small	ADJ
inlawrev-3343	1613	5	business	business	NOUN
inlawrev-3343	1613	6	hearing	hearing	NOUN
inlawrev-3343	1613	7	,	,	PUNCT
inlawrev-3343	1613	8	supra	supra	PROPN
inlawrev-3343	1613	9	note	note	NOUN
inlawrev-3343	1613	10	288	288	NUM
inlawrev-3343	1613	11	,	,	PUNCT
inlawrev-3343	1613	12	at	at	ADP
inlawrev-3343	1613	13	120	120	NUM
inlawrev-3343	1613	14	-	-	SYM
inlawrev-3343	1613	15	21	21	NUM
inlawrev-3343	1613	16	(	(	PUNCT
inlawrev-3343	1613	17	statement	statement	NOUN
inlawrev-3343	1613	18	of	of	ADP
inlawrev-3343	1613	19	john	john	PROPN
inlawrev-3343	1613	20	p.	p.	PROPN
inlawrev-3343	1613	21	galles	galles	PROPN
inlawrev-3343	1613	22	)	)	PUNCT
inlawrev-3343	1613	23	(	(	PUNCT
inlawrev-3343	1613	24	"	"	PUNCT
inlawrev-3343	1613	25	[	[	X
inlawrev-3343	1613	26	i]t	i]t	NOUN
inlawrev-3343	1613	27	is	be	AUX
inlawrev-3343	1613	28	a	a	DET
inlawrev-3343	1613	29	telling	tell	VERB
inlawrev-3343	1613	30	commentary	commentary	NOUN
inlawrev-3343	1613	31	on	on	ADP
inlawrev-3343	1613	32	the	the	DET
inlawrev-3343	1613	33	equity	equity	NOUN
inlawrev-3343	1613	34	of	of	ADP
inlawrev-3343	1613	35	our	our	PRON
inlawrev-3343	1613	36	tax	tax	NOUN
inlawrev-3343	1613	37	law	law	NOUN
inlawrev-3343	1613	38	that	that	PRON
inlawrev-3343	1613	39	donald	donald	PROPN
inlawrev-3343	1613	40	trump	trump	NOUN
inlawrev-3343	1613	41	can	can	AUX
inlawrev-3343	1613	42	fully	fully	ADV
inlawrev-3343	1613	43	deduct	deduct	VERB
inlawrev-3343	1613	44	the	the	DET
inlawrev-3343	1613	45	cost	cost	NOUN
inlawrev-3343	1613	46	of	of	ADP
inlawrev-3343	1613	47	his	his	PRON
inlawrev-3343	1613	48	health	health	NOUN
inlawrev-3343	1613	49	care	care	NOUN
inlawrev-3343	1613	50	because	because	SCONJ
inlawrev-3343	1613	51	his	his	PRON
inlawrev-3343	1613	52	multi	multi	ADJ
inlawrev-3343	1613	53	-	-	ADJ
inlawrev-3343	1613	54	billfon	billfon	ADJ
inlawrev-3343	1613	55	dollar	dollar	NOUN
inlawrev-3343	1613	56	enterprise	enterprise	NOUN
inlawrev-3343	1613	57	happens	happen	VERB
inlawrev-3343	1613	58	to	to	PART
inlawrev-3343	1613	59	be	be	AUX
inlawrev-3343	1613	60	a	a	DET
inlawrev-3343	1613	61	corporation	corporation	NOUN
inlawrev-3343	1613	62	,	,	PUNCT
inlawrev-3343	1613	63	yet	yet	CCONJ
inlawrev-3343	1613	64	everyday	everyday	ADJ
inlawrev-3343	1613	65	small	small	ADJ
inlawrev-3343	1613	66	business	business	NOUN
inlawrev-3343	1613	67	owners	owner	NOUN
inlawrev-3343	1613	68	.	.	PUNCT
inlawrev-3343	1613	69	.	.	PUNCT
inlawrev-3343	1613	70	.	.	PUNCT
inlawrev-3343	1614	1	can	can	AUX
inlawrev-3343	1614	2	only	only	ADV
inlawrev-3343	1614	3	deduct	deduct	VERB
inlawrev-3343	1614	4	30	30	NUM
inlawrev-3343	1614	5	percent	percent	NOUN
inlawrev-3343	1614	6	of	of	ADP
inlawrev-3343	1614	7	their	their	PRON
inlawrev-3343	1614	8	health	health	NOUN
inlawrev-3343	1614	9	care	care	NOUN
inlawrev-3343	1614	10	costs	cost	NOUN
inlawrev-3343	1614	11	.	.	PUNCT
inlawrev-3343	1615	1	"	"	PUNCT
inlawrev-3343	1615	2	)	)	PUNCT
inlawrev-3343	1615	3	;	;	PUNCT
inlawrev-3343	1615	4	i	i	PRON
inlawrev-3343	1615	5	d.	d.	PROPN
inlawrev-3343	1615	6	at	at	ADP
inlawrev-3343	1615	7	136	136	NUM
inlawrev-3343	1615	8	-	-	SYM
inlawrev-3343	1615	9	37	37	NUM
inlawrev-3343	1615	10	(	(	PUNCT
inlawrev-3343	1615	11	statement	statement	NOUN
inlawrev-3343	1615	12	of	of	ADP
inlawrev-3343	1615	13	bennie	bennie	PROPN
inlawrev-3343	1615	14	l.	l.	PROPN
inlawrev-3343	1615	15	thayer	thayer	PROPN
inlawrev-3343	1615	16	)	)	PUNCT
inlawrev-3343	1615	17	.	.	PUNCT
inlawrev-3343	1616	1	314	314	X
inlawrev-3343	1616	2	.	.	PUNCT
inlawrev-3343	1617	1	full	full	ADJ
inlawrev-3343	1617	2	deductibility	deductibility	NOUN
inlawrev-3343	1617	3	would	would	AUX
inlawrev-3343	1617	4	effectively	effectively	ADV
inlawrev-3343	1617	5	reduce	reduce	VERB
inlawrev-3343	1617	6	the	the	DET
inlawrev-3343	1617	7	cost	cost	NOUN
inlawrev-3343	1617	8	of	of	ADP
inlawrev-3343	1617	9	insurance	insurance	NOUN
inlawrev-3343	1617	10	by	by	ADP
inlawrev-3343	1617	11	the	the	DET
inlawrev-3343	1617	12	taxpayers	taxpayer	NOUN
inlawrev-3343	1617	13	tax	tax	NOUN
inlawrev-3343	1617	14	rate	rate	NOUN
inlawrev-3343	1617	15	.	.	PUNCT
inlawrev-3343	1618	1	for	for	ADP
inlawrev-3343	1618	2	lower	low	ADJ
inlawrev-3343	1618	3	paid	pay	VERB
inlawrev-3343	1618	4	workers	worker	NOUN
inlawrev-3343	1618	5	,	,	PUNCT
inlawrev-3343	1618	6	this	this	PRON
inlawrev-3343	1618	7	would	would	AUX
inlawrev-3343	1618	8	mean	mean	VERB
inlawrev-3343	1618	9	a	a	DET
inlawrev-3343	1618	10	cost	cost	NOUN
inlawrev-3343	1618	11	reduction	reduction	NOUN
inlawrev-3343	1618	12	of	of	ADP
inlawrev-3343	1618	13	either	either	PRON
inlawrev-3343	1618	14	15	15	NUM
inlawrev-3343	1618	15	%	%	NOUN
inlawrev-3343	1618	16	or	or	CCONJ
inlawrev-3343	1618	17	28	28	NUM
inlawrev-3343	1618	18	%	%	NOUN
inlawrev-3343	1618	19	,	,	PUNCT
inlawrev-3343	1618	20	with	with	ADP
inlawrev-3343	1618	21	higher	high	ADJ
inlawrev-3343	1618	22	paid	pay	VERB
inlawrev-3343	1618	23	workers	worker	NOUN
inlawrev-3343	1618	24	achieving	achieve	VERB
inlawrev-3343	1618	25	greater	great	ADJ
inlawrev-3343	1618	26	savings	saving	NOUN
inlawrev-3343	1618	27	.	.	PUNCT
inlawrev-3343	1619	1	see	see	VERB
inlawrev-3343	1619	2	i.r.c	i.r.c	NOUN
inlawrev-3343	1619	3	.	.	PUNCT
inlawrev-3343	1620	1	§	§	PROPN
inlawrev-3343	1620	2	1	1	NUM
inlawrev-3343	1620	3	(	(	PUNCT
inlawrev-3343	1620	4	1994	1994	NUM
inlawrev-3343	1620	5	&	&	CCONJ
inlawrev-3343	1620	6	supp	supp	PROPN
inlawrev-3343	1620	7	.	.	PUNCT
inlawrev-3343	1621	1	ii	ii	PROPN
inlawrev-3343	1621	2	1996	1996	NUM
inlawrev-3343	1621	3	)	)	PUNCT
inlawrev-3343	1621	4	.	.	PUNCT
inlawrev-3343	1622	1	315	315	NUM
inlawrev-3343	1622	2	.	.	PUNCT
inlawrev-3343	1623	1	while	while	SCONJ
inlawrev-3343	1623	2	organizations	organization	NOUN
inlawrev-3343	1623	3	such	such	ADJ
inlawrev-3343	1623	4	as	as	ADP
inlawrev-3343	1623	5	the	the	DET
inlawrev-3343	1623	6	american	american	PROPN
inlawrev-3343	1623	7	bar	bar	PROPN
inlawrev-3343	1623	8	association	association	NOUN
inlawrev-3343	1623	9	may	may	AUX
inlawrev-3343	1623	10	offer	offer	VERB
inlawrev-3343	1623	11	a	a	DET
inlawrev-3343	1623	12	wide	wide	ADJ
inlawrev-3343	1623	13	range	range	NOUN
inlawrev-3343	1623	14	of	of	ADP
inlawrev-3343	1623	15	insurance	insurance	NOUN
inlawrev-3343	1623	16	products	product	NOUN
inlawrev-3343	1623	17	at	at	ADP
inlawrev-3343	1623	18	favorable	favorable	ADJ
inlawrev-3343	1623	19	group	group	NOUN
inlawrev-3343	1623	20	rates	rate	NOUN
inlawrev-3343	1623	21	,	,	PUNCT
inlawrev-3343	1623	22	this	this	PRON
inlawrev-3343	1623	23	is	be	AUX
inlawrev-3343	1623	24	not	not	PART
inlawrev-3343	1623	25	true	true	ADJ
inlawrev-3343	1623	26	in	in	ADP
inlawrev-3343	1623	27	all	all	DET
inlawrev-3343	1623	28	professions	profession	NOUN
inlawrev-3343	1623	29	.	.	PUNCT
inlawrev-3343	1624	1	performers	performer	NOUN
inlawrev-3343	1624	2	,	,	PUNCT
inlawrev-3343	1624	3	in	in	ADP
inlawrev-3343	1624	4	particular	particular	ADJ
inlawrev-3343	1624	5	,	,	PUNCT
inlawrev-3343	1624	6	may	may	AUX
inlawrev-3343	1624	7	miss	miss	VERB
inlawrev-3343	1624	8	out	out	ADP
inlawrev-3343	1624	9	on	on	ADP
inlawrev-3343	1624	10	coverage	coverage	NOUN
inlawrev-3343	1624	11	entirely	entirely	ADV
inlawrev-3343	1624	12	if	if	SCONJ
inlawrev-3343	1624	13	they	they	PRON
inlawrev-3343	1624	14	are	be	AUX
inlawrev-3343	1624	15	employed	employ	VERB
inlawrev-3343	1624	16	by	by	ADP
inlawrev-3343	1624	17	small	small	ADJ
inlawrev-3343	1624	18	companies	company	NOUN
inlawrev-3343	1624	19	without	without	ADP
inlawrev-3343	1624	20	benefit	benefit	NOUN
inlawrev-3343	1624	21	programs	program	NOUN
inlawrev-3343	1624	22	,	,	PUNCT
inlawrev-3343	1624	23	and	and	CCONJ
inlawrev-3343	1624	24	do	do	AUX
inlawrev-3343	1624	25	not	not	PART
inlawrev-3343	1624	26	meet	meet	VERB
inlawrev-3343	1624	27	the	the	DET
inlawrev-3343	1624	28	minimum	minimum	ADJ
inlawrev-3343	1624	29	earnings	earning	NOUN
inlawrev-3343	1624	30	figure	figure	NOUN
inlawrev-3343	1624	31	set	set	VERB
inlawrev-3343	1624	32	by	by	ADP
inlawrev-3343	1624	33	the	the	DET
inlawrev-3343	1624	34	unions	union	NOUN
inlawrev-3343	1624	35	.	.	PUNCT
inlawrev-3343	1625	1	see	see	VERB
inlawrev-3343	1625	2	milt	milt	PROPN
inlawrev-3343	1625	3	freudenheim	freudenheim	PROPN
inlawrev-3343	1625	4	,	,	PUNCT
inlawrev-3343	1625	5	got	get	VERB
inlawrev-3343	1625	6	the	the	DET
inlawrev-3343	1625	7	gig	gig	NOUN
inlawrev-3343	1625	8	,	,	PUNCT
inlawrev-3343	1625	9	but	but	CCONJ
inlawrev-3343	1625	10	where	where	SCONJ
inlawrev-3343	1625	11	's	be	AUX
inlawrev-3343	1625	12	the	the	DET
inlawrev-3343	1625	13	health	health	NOUN
inlawrev-3343	1625	14	insurance	insurance	NOUN
inlawrev-3343	1625	15	?	?	PUNCT
inlawrev-3343	1625	16	,	,	PUNCT
inlawrev-3343	1625	17	n.y	n.y	PROPN
inlawrev-3343	1625	18	.	.	PROPN
inlawrev-3343	1625	19	times	times	PROPN
inlawrev-3343	1625	20	,	,	PUNCT
inlawrev-3343	1625	21	june	june	PROPN
inlawrev-3343	1625	22	26	26	NUM
inlawrev-3343	1625	23	,	,	PUNCT
inlawrev-3343	1625	24	1997	1997	NUM
inlawrev-3343	1625	25	,	,	PUNCT
inlawrev-3343	1625	26	at	at	ADP
inlawrev-3343	1625	27	bl	bl	PROPN
inlawrev-3343	1625	28	.	.	PUNCT
inlawrev-3343	1626	1	354	354	NUM
inlawrev-3343	1626	2	indiana	indiana	PROPN
inlawrev-3343	1626	3	law	law	PROPN
inlawrev-3343	1626	4	review	review	NOUN
inlawrev-3343	1626	5	[	[	X
inlawrev-3343	1626	6	vol	vol	NOUN
inlawrev-3343	1626	7	.	.	PUNCT
inlawrev-3343	1627	1	32:301	32:301	NUM
inlawrev-3343	1627	2	those	those	DET
inlawrev-3343	1627	3	unable	unable	ADJ
inlawrev-3343	1627	4	to	to	PART
inlawrev-3343	1627	5	qualify	qualify	VERB
inlawrev-3343	1627	6	for	for	ADP
inlawrev-3343	1627	7	other	other	ADJ
inlawrev-3343	1627	8	group	group	NOUN
inlawrev-3343	1627	9	coverage.^'^	coverage.^'^	PROPN
inlawrev-3343	1627	10	although	although	SCONJ
inlawrev-3343	1627	11	it	it	PRON
inlawrev-3343	1627	12	is	be	AUX
inlawrev-3343	1627	13	still	still	ADV
inlawrev-3343	1627	14	in	in	ADP
inlawrev-3343	1627	15	its	its	PRON
inlawrev-3343	1627	16	early	early	ADJ
inlawrev-3343	1627	17	formative	formative	ADJ
inlawrev-3343	1627	18	stages	stage	NOUN
inlawrev-3343	1627	19	.	.	PUNCT
inlawrev-3343	1628	1	working	work	VERB
inlawrev-3343	1628	2	today	today	NOUN
inlawrev-3343	1628	3	is	be	AUX
inlawrev-3343	1628	4	clearly	clearly	ADV
inlawrev-3343	1628	5	pursuing	pursue	VERB
inlawrev-3343	1628	6	the	the	DET
inlawrev-3343	1628	7	right	right	ADJ
inlawrev-3343	1628	8	goals	goal	NOUN
inlawrev-3343	1628	9	at	at	ADP
inlawrev-3343	1628	10	the	the	DET
inlawrev-3343	1628	11	right	right	ADJ
inlawrev-3343	1628	12	time	time	NOUN
inlawrev-3343	1628	13	.	.	PUNCT
inlawrev-3343	1629	1	tax	tax	NOUN
inlawrev-3343	1629	2	policies	policy	NOUN
inlawrev-3343	1629	3	should	should	AUX
inlawrev-3343	1629	4	also	also	ADV
inlawrev-3343	1629	5	provide	provide	VERB
inlawrev-3343	1629	6	equivalence	equivalence	NOUN
inlawrev-3343	1629	7	in	in	ADP
inlawrev-3343	1629	8	the	the	DET
inlawrev-3343	1629	9	treatment	treatment	NOUN
inlawrev-3343	1629	10	of	of	ADP
inlawrev-3343	1629	11	income	income	NOUN
inlawrev-3343	1629	12	diverted	divert	VERB
inlawrev-3343	1629	13	for	for	ADP
inlawrev-3343	1629	14	retirement	retirement	NOUN
inlawrev-3343	1629	15	purposes	purpose	NOUN
inlawrev-3343	1629	16	.	.	PUNCT
inlawrev-3343	1630	1	where	where	SCONJ
inlawrev-3343	1630	2	employees	employee	NOUN
inlawrev-3343	1630	3	have	have	VERB
inlawrev-3343	1630	4	company	company	NOUN
inlawrev-3343	1630	5	-	-	PUNCT
inlawrev-3343	1630	6	provided	provide	VERB
inlawrev-3343	1630	7	pension	pension	NOUN
inlawrev-3343	1630	8	plans	plan	NOUN
inlawrev-3343	1630	9	,	,	PUNCT
inlawrev-3343	1630	10	significant	significant	ADJ
inlawrev-3343	1630	11	tax	tax	NOUN
inlawrev-3343	1630	12	advantages	advantage	NOUN
inlawrev-3343	1630	13	are	be	AUX
inlawrev-3343	1630	14	available	available	ADJ
inlawrev-3343	1630	15	.	.	PUNCT
inlawrev-3343	1631	1	these	these	PRON
inlawrev-3343	1631	2	include	include	VERB
inlawrev-3343	1631	3	allowing	allow	VERB
inlawrev-3343	1631	4	employer	employer	NOUN
inlawrev-3343	1631	5	contributions	contribution	NOUN
inlawrev-3343	1631	6	to	to	PART
inlawrev-3343	1631	7	be	be	AUX
inlawrev-3343	1631	8	deducted	deduct	VERB
inlawrev-3343	1631	9	immediately,^'^	immediately,^'^	PROPN
inlawrev-3343	1631	10	permitting	permit	VERB
inlawrev-3343	1631	11	investment	investment	NOUN
inlawrev-3343	1631	12	assets	asset	NOUN
inlawrev-3343	1631	13	to	to	PART
inlawrev-3343	1631	14	accumulate	accumulate	VERB
inlawrev-3343	1631	15	tax	tax	NOUN
inlawrev-3343	1631	16	free	free	ADJ
inlawrev-3343	1631	17	prior	prior	ADV
inlawrev-3343	1631	18	to	to	ADP
inlawrev-3343	1631	19	distribution,^	distribution,^	PROPN
inlawrev-3343	1631	20	'	'	NOUN
inlawrev-3343	1631	21	*	*	PUNCT
inlawrev-3343	1631	22	and	and	CCONJ
inlawrev-3343	1631	23	deferring	defer	VERB
inlawrev-3343	1631	24	the	the	DET
inlawrev-3343	1631	25	payment	payment	NOUN
inlawrev-3343	1631	26	of	of	ADP
inlawrev-3343	1631	27	taxes	taxis	NOUN
inlawrev-3343	1631	28	by	by	ADP
inlawrev-3343	1631	29	the	the	DET
inlawrev-3343	1631	30	recipient	recipient	NOUN
inlawrev-3343	1631	31	until	until	SCONJ
inlawrev-3343	1631	32	pension	pension	NOUN
inlawrev-3343	1631	33	benefits	benefit	NOUN
inlawrev-3343	1631	34	are	be	AUX
inlawrev-3343	1631	35	actually	actually	ADV
inlawrev-3343	1631	36	received.^'^	received.^'^	PROPN
inlawrev-3343	1631	37	there	there	PRON
inlawrev-3343	1631	38	is	be	VERB
inlawrev-3343	1631	39	no	no	DET
inlawrev-3343	1631	40	reason	reason	NOUN
inlawrev-3343	1631	41	why	why	SCONJ
inlawrev-3343	1631	42	a	a	DET
inlawrev-3343	1631	43	contingent	contingent	ADJ
inlawrev-3343	1631	44	worker	worker	NOUN
inlawrev-3343	1631	45	from	from	ADP
inlawrev-3343	1631	46	an	an	DET
inlawrev-3343	1631	47	employee	employee	NOUN
inlawrev-3343	1631	48	leasing	leasing	NOUN
inlawrev-3343	1631	49	firm	firm	NOUN
inlawrev-3343	1631	50	should	should	AUX
inlawrev-3343	1631	51	not	not	PART
inlawrev-3343	1631	52	be	be	AUX
inlawrev-3343	1631	53	able	able	ADJ
inlawrev-3343	1631	54	to	to	PART
inlawrev-3343	1631	55	benefit	benefit	VERB
inlawrev-3343	1631	56	from	from	ADP
inlawrev-3343	1631	57	the	the	DET
inlawrev-3343	1631	58	same	same	ADJ
inlawrev-3343	1631	59	tax	tax	NOUN
inlawrev-3343	1631	60	inducements	inducement	NOUN
inlawrev-3343	1631	61	for	for	ADP
inlawrev-3343	1631	62	retirement	retirement	NOUN
inlawrev-3343	1631	63	planning	planning	NOUN
inlawrev-3343	1631	64	.	.	PUNCT
inlawrev-3343	1632	1	if	if	SCONJ
inlawrev-3343	1632	2	neither	neither	CCONJ
inlawrev-3343	1632	3	the	the	DET
inlawrev-3343	1632	4	leasing	leasing	NOUN
inlawrev-3343	1632	5	firm	firm	NOUN
inlawrev-3343	1632	6	nor	nor	CCONJ
inlawrev-3343	1632	7	the	the	DET
inlawrev-3343	1632	8	recipient	recipient	NOUN
inlawrev-3343	1632	9	firm	firm	NOUN
inlawrev-3343	1632	10	allow	allow	VERB
inlawrev-3343	1632	11	the	the	DET
inlawrev-3343	1632	12	contingent	contingent	ADJ
inlawrev-3343	1632	13	worker	worker	NOUN
inlawrev-3343	1632	14	to	to	PART
inlawrev-3343	1632	15	participate	participate	VERB
inlawrev-3343	1632	16	in	in	ADP
inlawrev-3343	1632	17	a	a	DET
inlawrev-3343	1632	18	pension	pension	NOUN
inlawrev-3343	1632	19	program	program	NOUN
inlawrev-3343	1632	20	,	,	PUNCT
inlawrev-3343	1632	21	with	with	ADP
inlawrev-3343	1632	22	its	its	PRON
inlawrev-3343	1632	23	tax	tax	NOUN
inlawrev-3343	1632	24	deferral	deferral	ADJ
inlawrev-3343	1632	25	consequences	consequence	NOUN
inlawrev-3343	1632	26	,	,	PUNCT
inlawrev-3343	1632	27	he	he	PRON
inlawrev-3343	1632	28	should	should	AUX
inlawrev-3343	1632	29	be	be	AUX
inlawrev-3343	1632	30	able	able	ADJ
inlawrev-3343	1632	31	to	to	PART
inlawrev-3343	1632	32	do	do	VERB
inlawrev-3343	1632	33	it	it	PRON
inlawrev-3343	1632	34	on	on	ADP
inlawrev-3343	1632	35	his	his	PRON
inlawrev-3343	1632	36	own	own	ADJ
inlawrev-3343	1632	37	.	.	PUNCT
inlawrev-3343	1633	1	to	to	ADP
inlawrev-3343	1633	2	an	an	DET
inlawrev-3343	1633	3	extent	extent	NOUN
inlawrev-3343	1633	4	this	this	PRON
inlawrev-3343	1633	5	does	do	AUX
inlawrev-3343	1633	6	occur	occur	VERB
inlawrev-3343	1633	7	if	if	SCONJ
inlawrev-3343	1633	8	the	the	DET
inlawrev-3343	1633	9	individual	individual	NOUN
inlawrev-3343	1633	10	is	be	AUX
inlawrev-3343	1633	11	selfemployed	selfemploye	VERB
inlawrev-3343	1633	12	and	and	CCONJ
inlawrev-3343	1633	13	establishes	establish	VERB
inlawrev-3343	1633	14	his	his	PRON
inlawrev-3343	1633	15	own	own	ADJ
inlawrev-3343	1633	16	deferred	defer	VERB
inlawrev-3343	1633	17	compensation	compensation	NOUN
inlawrev-3343	1633	18	program,^^^	program,^^^	PROPN
inlawrev-3343	1633	19	but	but	CCONJ
inlawrev-3343	1633	20	not	not	PART
inlawrev-3343	1633	21	every	every	DET
inlawrev-3343	1633	22	worker	worker	NOUN
inlawrev-3343	1633	23	fits	fit	VERB
inlawrev-3343	1633	24	within	within	ADP
inlawrev-3343	1633	25	this	this	DET
inlawrev-3343	1633	26	category	category	NOUN
inlawrev-3343	1633	27	.	.	PUNCT
inlawrev-3343	1634	1	temporary	temporary	ADJ
inlawrev-3343	1634	2	agency	agency	NOUN
inlawrev-3343	1634	3	employees	employee	NOUN
inlawrev-3343	1634	4	who	who	PRON
inlawrev-3343	1634	5	are	be	AUX
inlawrev-3343	1634	6	paid	pay	VERB
inlawrev-3343	1634	7	on	on	ADP
inlawrev-3343	1634	8	an	an	DET
inlawrev-3343	1634	9	hourly	hourly	ADJ
inlawrev-3343	1634	10	basis	basis	NOUN
inlawrev-3343	1634	11	by	by	ADP
inlawrev-3343	1634	12	a	a	DET
inlawrev-3343	1634	13	staffing	staffing	NOUN
inlawrev-3343	1634	14	company	company	NOUN
inlawrev-3343	1634	15	,	,	PUNCT
inlawrev-3343	1634	16	for	for	ADP
inlawrev-3343	1634	17	example	example	NOUN
inlawrev-3343	1634	18	,	,	PUNCT
inlawrev-3343	1634	19	can	can	AUX
inlawrev-3343	1634	20	not	not	PART
inlawrev-3343	1634	21	claim	claim	VERB
inlawrev-3343	1634	22	the	the	DET
inlawrev-3343	1634	23	benefit	benefit	NOUN
inlawrev-3343	1634	24	of	of	ADP
inlawrev-3343	1634	25	income	income	NOUN
inlawrev-3343	1634	26	tax	tax	NOUN
inlawrev-3343	1634	27	deferral	deferral	NOUN
inlawrev-3343	1634	28	under	under	ADP
inlawrev-3343	1634	29	the	the	DET
inlawrev-3343	1634	30	provisions	provision	NOUN
inlawrev-3343	1634	31	applicable	applicable	ADJ
inlawrev-3343	1634	32	to	to	ADP
inlawrev-3343	1634	33	retirement	retirement	NOUN
inlawrev-3343	1634	34	programs	program	NOUN
inlawrev-3343	1634	35	for	for	ADP
inlawrev-3343	1634	36	the	the	DET
inlawrev-3343	1634	37	self	self	NOUN
inlawrev-3343	1634	38	-	-	PUNCT
inlawrev-3343	1634	39	employed.^^	employed.^^	NOUN
inlawrev-3343	1634	40	'	'	PART
inlawrev-3343	1634	41	the	the	DET
inlawrev-3343	1634	42	tax	tax	NOUN
inlawrev-3343	1634	43	laws	law	NOUN
inlawrev-3343	1634	44	do	do	AUX
inlawrev-3343	1634	45	permit	permit	VERB
inlawrev-3343	1634	46	such	such	ADJ
inlawrev-3343	1634	47	individuals	individual	NOUN
inlawrev-3343	1634	48	to	to	PART
inlawrev-3343	1634	49	set	set	VERB
inlawrev-3343	1634	50	up	up	ADP
inlawrev-3343	1634	51	iras	ira	NOUN
inlawrev-3343	1634	52	,	,	PUNCT
inlawrev-3343	1634	53	but	but	CCONJ
inlawrev-3343	1634	54	the	the	DET
inlawrev-3343	1634	55	$	$	SYM
inlawrev-3343	1634	56	2000	2000	NUM
inlawrev-3343	1634	57	per	per	ADP
inlawrev-3343	1634	58	year	year	NOUN
inlawrev-3343	1634	59	ira	ira	PROPN
inlawrev-3343	1634	60	limit	limit	NOUN
inlawrev-3343	1634	61	is	be	AUX
inlawrev-3343	1634	62	well	well	ADV
inlawrev-3343	1634	63	below	below	ADP
inlawrev-3343	1634	64	the	the	DET
inlawrev-3343	1634	65	amount	amount	NOUN
inlawrev-3343	1634	66	of	of	ADP
inlawrev-3343	1634	67	tax	tax	NOUN
inlawrev-3343	1634	68	deferral	deferral	NOUN
inlawrev-3343	1634	69	available	available	ADJ
inlawrev-3343	1634	70	to	to	ADP
inlawrev-3343	1634	71	traditional	traditional	ADJ
inlawrev-3343	1634	72	employees	employee	NOUN
inlawrev-3343	1634	73	provided	provide	VERB
inlawrev-3343	1634	74	with	with	ADP
inlawrev-3343	1634	75	company	company	NOUN
inlawrev-3343	1634	76	-	-	PUNCT
inlawrev-3343	1634	77	sponsored	sponsor	VERB
inlawrev-3343	1634	78	pension	pension	NOUN
inlawrev-3343	1634	79	plans.^^^	plans.^^^	PROPN
inlawrev-3343	1634	80	316	316	NUM
inlawrev-3343	1634	81	.	.	PUNCT
inlawrev-3343	1635	1	working	work	VERB
inlawrev-3343	1635	2	today	today	NOUN
inlawrev-3343	1635	3	seeks	seek	VERB
inlawrev-3343	1635	4	to	to	PART
inlawrev-3343	1635	5	both	both	PRON
inlawrev-3343	1635	6	provide	provide	VERB
inlawrev-3343	1635	7	services	service	NOUN
inlawrev-3343	1635	8	such	such	ADJ
inlawrev-3343	1635	9	as	as	ADP
inlawrev-3343	1635	10	group	group	NOUN
inlawrev-3343	1635	11	insurance	insurance	NOUN
inlawrev-3343	1635	12	to	to	ADP
inlawrev-3343	1635	13	its	its	PRON
inlawrev-3343	1635	14	contingent	contingent	ADJ
inlawrev-3343	1635	15	employee	employee	NOUN
inlawrev-3343	1635	16	membership	membership	NOUN
inlawrev-3343	1635	17	,	,	PUNCT
inlawrev-3343	1635	18	as	as	ADV
inlawrev-3343	1635	19	well	well	ADV
inlawrev-3343	1635	20	as	as	ADP
inlawrev-3343	1635	21	serve	serve	VERB
inlawrev-3343	1635	22	as	as	ADP
inlawrev-3343	1635	23	a	a	DET
inlawrev-3343	1635	24	work	work	NOUN
inlawrev-3343	1635	25	force	force	NOUN
inlawrev-3343	1635	26	lobby	lobby	NOUN
inlawrev-3343	1635	27	.	.	PUNCT
inlawrev-3343	1636	1	see	see	VERB
inlawrev-3343	1636	2	bob	bob	PROPN
inlawrev-3343	1636	3	herbert	herbert	PROPN
inlawrev-3343	1636	4	,	,	PUNCT
inlawrev-3343	1636	5	strength	strength	NOUN
inlawrev-3343	1636	6	in	in	ADP
inlawrev-3343	1636	7	numbers	number	NOUN
inlawrev-3343	1636	8	,	,	PUNCT
inlawrev-3343	1636	9	n.	n.	PROPN
inlawrev-3343	1636	10	y.	y.	PROPN
inlawrev-3343	1636	11	times	times	PROPN
inlawrev-3343	1636	12	,	,	PUNCT
inlawrev-3343	1636	13	nov	nov	PROPN
inlawrev-3343	1636	14	.	.	PROPN
inlawrev-3343	1636	15	3	3	NUM
inlawrev-3343	1636	16	,	,	PUNCT
inlawrev-3343	1636	17	1995	1995	NUM
inlawrev-3343	1636	18	,	,	PUNCT
inlawrev-3343	1636	19	at	at	ADP
inlawrev-3343	1636	20	a29	a29	PROPN
inlawrev-3343	1636	21	;	;	PUNCT
inlawrev-3343	1636	22	stuart	stuart	PROPN
inlawrev-3343	1636	23	silverstein	silverstein	PROPN
inlawrev-3343	1636	24	,	,	PUNCT
inlawrev-3343	1636	25	new	new	ADJ
inlawrev-3343	1636	26	group	group	NOUN
inlawrev-3343	1636	27	provides	provide	VERB
inlawrev-3343	1636	28	benefits	benefit	NOUN
inlawrev-3343	1636	29	,	,	PUNCT
inlawrev-3343	1636	30	political	political	ADJ
inlawrev-3343	1636	31	voicesfor	voicesfor	ADP
inlawrev-3343	1636	32	u.s	u.s	PROPN
inlawrev-3343	1636	33	.	.	PROPN
inlawrev-3343	1636	34	workers	workers	PROPN
inlawrev-3343	1636	35	,	,	PUNCT
inlawrev-3343	1636	36	l.a	l.a	PROPN
inlawrev-3343	1636	37	.	.	PROPN
inlawrev-3343	1636	38	times	times	PROPN
inlawrev-3343	1636	39	,	,	PUNCT
inlawrev-3343	1636	40	dec	dec	PROPN
inlawrev-3343	1636	41	.	.	PROPN
inlawrev-3343	1636	42	1	1	NUM
inlawrev-3343	1636	43	,	,	PUNCT
inlawrev-3343	1636	44	1996	1996	NUM
inlawrev-3343	1636	45	,	,	PUNCT
inlawrev-3343	1636	46	at	at	ADP
inlawrev-3343	1636	47	d5	d5	NOUN
inlawrev-3343	1636	48	.	.	PUNCT
inlawrev-3343	1637	1	see	see	AUX
inlawrev-3343	1637	2	generally	generally	ADV
inlawrev-3343	1637	3	working	work	VERB
inlawrev-3343	1637	4	today	today	NOUN
inlawrev-3343	1637	5	(	(	PUNCT
inlawrev-3343	1637	6	visited	visit	VERB
inlawrev-3343	1637	7	dec	dec	PROPN
inlawrev-3343	1637	8	.	.	PROPN
inlawrev-3343	1637	9	9	9	NUM
inlawrev-3343	1637	10	,	,	PUNCT
inlawrev-3343	1637	11	1998	1998	NUM
inlawrev-3343	1637	12	)	)	PUNCT
inlawrev-3343	1638	1	<	<	X
inlawrev-3343	1638	2	http://www.workingtoday.org/	http://www.workingtoday.org/	X
inlawrev-3343	1638	3	>	>	PUNCT
inlawrev-3343	1638	4	.	.	PUNCT
inlawrev-3343	1639	1	another	another	PRON
inlawrev-3343	1639	2	suggested	suggest	VERB
inlawrev-3343	1639	3	private	private	ADJ
inlawrev-3343	1639	4	sector	sector	NOUN
inlawrev-3343	1639	5	initiative	initiative	NOUN
inlawrev-3343	1639	6	would	would	AUX
inlawrev-3343	1639	7	be	be	AUX
inlawrev-3343	1639	8	greater	great	ADJ
inlawrev-3343	1639	9	union	union	NOUN
inlawrev-3343	1639	10	involvement	involvement	NOUN
inlawrev-3343	1639	11	in	in	ADP
inlawrev-3343	1639	12	the	the	DET
inlawrev-3343	1639	13	contingent	contingent	NOUN
inlawrev-3343	1639	14	employment	employment	NOUN
inlawrev-3343	1639	15	sector	sector	NOUN
inlawrev-3343	1639	16	of	of	ADP
inlawrev-3343	1639	17	the	the	DET
inlawrev-3343	1639	18	economy	economy	NOUN
inlawrev-3343	1639	19	,	,	PUNCT
inlawrev-3343	1639	20	but	but	CCONJ
inlawrev-3343	1639	21	there	there	PRON
inlawrev-3343	1639	22	are	be	VERB
inlawrev-3343	1639	23	relatively	relatively	ADV
inlawrev-3343	1639	24	few	few	ADJ
inlawrev-3343	1639	25	examples	example	NOUN
inlawrev-3343	1639	26	illustrating	illustrate	VERB
inlawrev-3343	1639	27	such	such	DET
inlawrev-3343	1639	28	an	an	DET
inlawrev-3343	1639	29	effort	effort	NOUN
inlawrev-3343	1639	30	due	due	ADP
inlawrev-3343	1639	31	to	to	ADP
inlawrev-3343	1639	32	the	the	DET
inlawrev-3343	1639	33	difficulties	difficulty	NOUN
inlawrev-3343	1639	34	encountered	encounter	VERB
inlawrev-3343	1639	35	by	by	ADP
inlawrev-3343	1639	36	unions	union	NOUN
inlawrev-3343	1639	37	in	in	ADP
inlawrev-3343	1639	38	trying	try	VERB
inlawrev-3343	1639	39	to	to	PART
inlawrev-3343	1639	40	organize	organize	VERB
inlawrev-3343	1639	41	non	non	ADJ
inlawrev-3343	1639	42	-	-	ADJ
inlawrev-3343	1639	43	traditional	traditional	ADJ
inlawrev-3343	1639	44	workers	worker	NOUN
inlawrev-3343	1639	45	.	.	PUNCT
inlawrev-3343	1640	1	see	see	VERB
inlawrev-3343	1640	2	middleton	middleton	PROPN
inlawrev-3343	1640	3	,	,	PUNCT
inlawrev-3343	1640	4	supra	supra	PROPN
inlawrev-3343	1640	5	note	note	PROPN
inlawrev-3343	1640	6	279	279	NUM
inlawrev-3343	1640	7	,	,	PUNCT
inlawrev-3343	1640	8	at	at	ADP
inlawrev-3343	1640	9	589	589	NUM
inlawrev-3343	1640	10	-	-	SYM
inlawrev-3343	1640	11	99	99	NUM
inlawrev-3343	1640	12	.	.	PUNCT
inlawrev-3343	1641	1	arguably	arguably	ADV
inlawrev-3343	1641	2	,	,	PUNCT
inlawrev-3343	1641	3	non	non	ADJ
inlawrev-3343	1641	4	-	-	ADJ
inlawrev-3343	1641	5	profit	profit	ADJ
inlawrev-3343	1641	6	,	,	PUNCT
inlawrev-3343	1641	7	private	private	ADJ
inlawrev-3343	1641	8	-	-	PUNCT
inlawrev-3343	1641	9	sector	sector	NOUN
inlawrev-3343	1641	10	buying	buying	NOUN
inlawrev-3343	1641	11	cooperatives	cooperative	NOUN
inlawrev-3343	1641	12	should	should	AUX
inlawrev-3343	1641	13	be	be	AUX
inlawrev-3343	1641	14	established	establish	VERB
inlawrev-3343	1641	15	to	to	PART
inlawrev-3343	1641	16	make	make	VERB
inlawrev-3343	1641	17	available	available	ADJ
inlawrev-3343	1641	18	health	health	NOUN
inlawrev-3343	1641	19	and	and	CCONJ
inlawrev-3343	1641	20	retirement	retirement	NOUN
inlawrev-3343	1641	21	programs	program	NOUN
inlawrev-3343	1641	22	to	to	ADP
inlawrev-3343	1641	23	everyone	everyone	PRON
inlawrev-3343	1641	24	,	,	PUNCT
inlawrev-3343	1641	25	regardless	regardless	ADV
inlawrev-3343	1641	26	of	of	ADP
inlawrev-3343	1641	27	their	their	PRON
inlawrev-3343	1641	28	employment	employment	NOUN
inlawrev-3343	1641	29	status	status	NOUN
inlawrev-3343	1641	30	.	.	PUNCT
inlawrev-3343	1642	1	see	see	VERB
inlawrev-3343	1642	2	cantoni	cantoni	PROPN
inlawrev-3343	1642	3	,	,	PUNCT
inlawrev-3343	1642	4	supra	supra	PROPN
inlawrev-3343	1642	5	note	note	NOUN
inlawrev-3343	1642	6	7	7	NUM
inlawrev-3343	1642	7	,	,	PUNCT
inlawrev-3343	1642	8	ata14	ata14	PROPN
inlawrev-3343	1642	9	.	.	PUNCT
inlawrev-3343	1643	1	317	317	NUM
inlawrev-3343	1643	2	.	.	X
inlawrev-3343	1643	3	see	see	VERB
inlawrev-3343	1643	4	i.r.c	i.r.c	NOUN
inlawrev-3343	1643	5	.	.	PUNCT
inlawrev-3343	1644	1	§	§	PROPN
inlawrev-3343	1644	2	404	404	NUM
inlawrev-3343	1644	3	(	(	PUNCT
inlawrev-3343	1644	4	1994	1994	NUM
inlawrev-3343	1644	5	&	&	CCONJ
inlawrev-3343	1644	6	supp	supp	PROPN
inlawrev-3343	1644	7	.	.	PUNCT
inlawrev-3343	1645	1	ii	ii	PROPN
inlawrev-3343	1645	2	1996	1996	NUM
inlawrev-3343	1645	3	)	)	PUNCT
inlawrev-3343	1645	4	.	.	PUNCT
inlawrev-3343	1646	1	318	318	NUM
inlawrev-3343	1646	2	.	.	PUNCT
inlawrev-3343	1646	3	see	see	VERB
inlawrev-3343	1646	4	i	i	PROPN
inlawrev-3343	1646	5	d	d	PROPN
inlawrev-3343	1646	6	§	§	PROPN
inlawrev-3343	1646	7	sox	sox	PROPN
inlawrev-3343	1646	8	.	.	PUNCT
inlawrev-3343	1647	1	319	319	NUM
inlawrev-3343	1647	2	.	.	PUNCT
inlawrev-3343	1648	1	see	see	VERB
inlawrev-3343	1648	2	i	i	PROPN
inlawrev-3343	1648	3	d	d	PROPN
inlawrev-3343	1648	4	§	§	PROPN
inlawrev-3343	1648	5	402	402	NUM
inlawrev-3343	1648	6	.	.	NOUN
inlawrev-3343	1648	7	320	320	NUM
inlawrev-3343	1648	8	.	.	PUNCT
inlawrev-3343	1649	1	self	self	NOUN
inlawrev-3343	1649	2	-	-	PUNCT
inlawrev-3343	1649	3	employed	employ	VERB
inlawrev-3343	1649	4	individuals	individual	NOUN
inlawrev-3343	1649	5	became	become	VERB
inlawrev-3343	1649	6	eligible	eligible	ADJ
inlawrev-3343	1649	7	for	for	ADP
inlawrev-3343	1649	8	tax	tax	NOUN
inlawrev-3343	1649	9	-	-	PUNCT
inlawrev-3343	1649	10	favored	favor	VERB
inlawrev-3343	1649	11	pension	pension	NOUN
inlawrev-3343	1649	12	plans	plan	NOUN
inlawrev-3343	1649	13	with	with	ADP
inlawrev-3343	1649	14	the	the	DET
inlawrev-3343	1649	15	passage	passage	NOUN
inlawrev-3343	1649	16	of	of	ADP
inlawrev-3343	1649	17	the	the	DET
inlawrev-3343	1649	18	self	self	NOUN
inlawrev-3343	1649	19	-	-	PUNCT
inlawrev-3343	1649	20	employed	employ	VERB
inlawrev-3343	1649	21	individuals	individual	NOUN
inlawrev-3343	1649	22	tax	tax	PROPN
inlawrev-3343	1649	23	retirement	retirement	PROPN
inlawrev-3343	1649	24	act	act	NOUN
inlawrev-3343	1649	25	of	of	ADP
inlawrev-3343	1649	26	1962	1962	NUM
inlawrev-3343	1649	27	which	which	PRON
inlawrev-3343	1649	28	redefined	redefine	VERB
inlawrev-3343	1649	29	the	the	DET
inlawrev-3343	1649	30	term	term	NOUN
inlawrev-3343	1649	31	"	"	PUNCT
inlawrev-3343	1649	32	employee	employee	NOUN
inlawrev-3343	1649	33	"	"	PUNCT
inlawrev-3343	1649	34	in	in	ADP
inlawrev-3343	1649	35	i.r.c	i.r.c	NOUN
inlawrev-3343	1649	36	.	.	PUNCT
inlawrev-3343	1650	1	§	§	PROPN
inlawrev-3343	1650	2	401(c)(1	401(c)(1	NUM
inlawrev-3343	1650	3	)	)	PUNCT
inlawrev-3343	1650	4	(	(	PUNCT
inlawrev-3343	1650	5	1994	1994	NUM
inlawrev-3343	1650	6	)	)	PUNCT
inlawrev-3343	1651	1	to	to	PART
inlawrev-3343	1651	2	include	include	VERB
inlawrev-3343	1651	3	the	the	DET
inlawrev-3343	1651	4	self	self	NOUN
inlawrev-3343	1651	5	-	-	PUNCT
inlawrev-3343	1651	6	employed	employ	VERB
inlawrev-3343	1651	7	.	.	PUNCT
inlawrev-3343	1652	1	self	self	NOUN
inlawrev-3343	1652	2	-	-	PUNCT
inlawrev-3343	1652	3	employed	employ	VERB
inlawrev-3343	1652	4	individuals	individual	NOUN
inlawrev-3343	1652	5	tax	tax	PROPN
inlawrev-3343	1652	6	retirement	retirement	PROPN
inlawrev-3343	1652	7	act	act	NOUN
inlawrev-3343	1652	8	of	of	ADP
inlawrev-3343	1652	9	1962	1962	NUM
inlawrev-3343	1652	10	(	(	PUNCT
inlawrev-3343	1652	11	keogh	keogh	PROPN
inlawrev-3343	1652	12	-	-	PUNCT
inlawrev-3343	1652	13	smathers	smather	NOUN
inlawrev-3343	1652	14	act	act	PROPN
inlawrev-3343	1652	15	)	)	PUNCT
inlawrev-3343	1652	16	,	,	PUNCT
inlawrev-3343	1652	17	pub	pub	NOUN
inlawrev-3343	1652	18	.	.	PUNCT
inlawrev-3343	1653	1	l.	l.	PROPN
inlawrev-3343	1653	2	no	no	INTJ
inlawrev-3343	1653	3	.	.	PUNCT
inlawrev-3343	1654	1	87	87	NUM
inlawrev-3343	1654	2	-	-	SYM
inlawrev-3343	1654	3	792	792	NUM
inlawrev-3343	1654	4	,	,	PUNCT
inlawrev-3343	1654	5	76	76	NUM
inlawrev-3343	1654	6	stat	stat	NOUN
inlawrev-3343	1654	7	.	.	PUNCT
inlawrev-3343	1655	1	809	809	NUM
inlawrev-3343	1655	2	.	.	PUNCT
inlawrev-3343	1656	1	32	32	NUM
inlawrev-3343	1656	2	1	1	NUM
inlawrev-3343	1656	3	.	.	PUNCT
inlawrev-3343	1657	1	such	such	ADJ
inlawrev-3343	1657	2	individuals	individual	NOUN
inlawrev-3343	1657	3	do	do	AUX
inlawrev-3343	1657	4	not	not	PART
inlawrev-3343	1657	5	meet	meet	VERB
inlawrev-3343	1657	6	the	the	DET
inlawrev-3343	1657	7	definition	definition	NOUN
inlawrev-3343	1657	8	of	of	ADP
inlawrev-3343	1657	9	a	a	DET
inlawrev-3343	1657	10	self	self	NOUN
inlawrev-3343	1657	11	-	-	PUNCT
inlawrev-3343	1657	12	employed	employ	VERB
inlawrev-3343	1657	13	individual	individual	NOUN
inlawrev-3343	1657	14	as	as	SCONJ
inlawrev-3343	1657	15	contained	contain	VERB
inlawrev-3343	1657	16	in	in	ADP
inlawrev-3343	1657	17	i.r.c	i.r.c	NOUN
inlawrev-3343	1657	18	.	.	PUNCT
inlawrev-3343	1658	1	§	§	PROPN
inlawrev-3343	1658	2	401(c	401(c	PROPN
inlawrev-3343	1658	3	)	)	PUNCT
inlawrev-3343	1658	4	(	(	PUNCT
inlawrev-3343	1658	5	1994	1994	NUM
inlawrev-3343	1658	6	)	)	PUNCT
inlawrev-3343	1658	7	,	,	PUNCT
inlawrev-3343	1658	8	nor	nor	CCONJ
inlawrev-3343	1658	9	do	do	AUX
inlawrev-3343	1658	10	they	they	PRON
inlawrev-3343	1658	11	have	have	VERB
inlawrev-3343	1658	12	"	"	PUNCT
inlawrev-3343	1658	13	net	net	ADJ
inlawrev-3343	1658	14	earnings	earning	NOUN
inlawrev-3343	1658	15	from	from	ADP
inlawrev-3343	1658	16	self	self	NOUN
inlawrev-3343	1658	17	-	-	PUNCT
inlawrev-3343	1658	18	employment	employment	NOUN
inlawrev-3343	1658	19	"	"	PUNCT
inlawrev-3343	1658	20	as	as	SCONJ
inlawrev-3343	1658	21	described	describe	VERB
inlawrev-3343	1658	22	in	in	ADP
inlawrev-3343	1658	23	i.r.c	i.r.c	NOUN
inlawrev-3343	1658	24	.	.	PUNCT
inlawrev-3343	1659	1	§	§	PROPN
inlawrev-3343	1659	2	1402(a	1402(a	NUM
inlawrev-3343	1659	3	)	)	PUNCT
inlawrev-3343	1659	4	(	(	PUNCT
inlawrev-3343	1659	5	west	west	NOUN
inlawrev-3343	1659	6	supp	supp	PROPN
inlawrev-3343	1659	7	.	.	PUNCT
inlawrev-3343	1660	1	1998	1998	NUM
inlawrev-3343	1660	2	)	)	PUNCT
inlawrev-3343	1660	3	.	.	PUNCT
inlawrev-3343	1661	1	322	322	NUM
inlawrev-3343	1661	2	.	.	PUNCT
inlawrev-3343	1661	3	internal	internal	PROPN
inlawrev-3343	1661	4	revenue	revenue	NOUN
inlawrev-3343	1661	5	code	code	PROPN
inlawrev-3343	1661	6	§	§	PROPN
inlawrev-3343	1661	7	408(a)(1	408(a)(1	PROPN
inlawrev-3343	1661	8	)	)	PUNCT
inlawrev-3343	1661	9	(	(	PUNCT
inlawrev-3343	1661	10	1994	1994	NUM
inlawrev-3343	1661	11	&	&	CCONJ
inlawrev-3343	1661	12	supp	supp	PROPN
inlawrev-3343	1661	13	.	.	PUNCT
inlawrev-3343	1662	1	ii	ii	PROPN
inlawrev-3343	1662	2	1996	1996	NUM
inlawrev-3343	1662	3	)	)	PUNCT
inlawrev-3343	1662	4	limits	limit	VERB
inlawrev-3343	1662	5	ira	ira	PROPN
inlawrev-3343	1662	6	contributions	contribution	NOUN
inlawrev-3343	1662	7	to	to	ADP
inlawrev-3343	1662	8	$	$	SYM
inlawrev-3343	1662	9	2000	2000	NUM
inlawrev-3343	1662	10	per	per	ADP
inlawrev-3343	1662	11	year	year	NOUN
inlawrev-3343	1662	12	.	.	PUNCT
inlawrev-3343	1663	1	in	in	ADP
inlawrev-3343	1663	2	comparison	comparison	NOUN
inlawrev-3343	1663	3	,	,	PUNCT
inlawrev-3343	1663	4	benefit	benefit	NOUN
inlawrev-3343	1663	5	limits	limit	NOUN
inlawrev-3343	1663	6	for	for	ADP
inlawrev-3343	1663	7	employer	employer	NOUN
inlawrev-3343	1663	8	-	-	PUNCT
inlawrev-3343	1663	9	provided	provide	VERB
inlawrev-3343	1663	10	pension	pension	NOUN
inlawrev-3343	1663	11	plans	plan	NOUN
inlawrev-3343	1663	12	seeking	seek	VERB
inlawrev-3343	1663	13	1	1	NUM
inlawrev-3343	1663	14	999	999	NUM
inlawrev-3343	1663	15	]	]	PUNCT
inlawrev-3343	1663	16	employee	employee	NOUN
inlawrev-3343	1663	17	benefits	benefit	NOUN
inlawrev-3343	1663	18	problem	problem	VERB
inlawrev-3343	1663	19	3	3	NUM
inlawrev-3343	1663	20	5	5	NUM
inlawrev-3343	1663	21	5	5	NUM
inlawrev-3343	1663	22	conclusion	conclusion	NOUN
inlawrev-3343	1663	23	the	the	DET
inlawrev-3343	1663	24	forces	force	NOUN
inlawrev-3343	1663	25	that	that	PRON
inlawrev-3343	1663	26	have	have	AUX
inlawrev-3343	1663	27	produced	produce	VERB
inlawrev-3343	1663	28	the	the	DET
inlawrev-3343	1663	29	increasing	increase	VERB
inlawrev-3343	1663	30	employer	employer	NOUN
inlawrev-3343	1663	31	utilization	utilization	NOUN
inlawrev-3343	1663	32	of	of	ADP
inlawrev-3343	1663	33	contingent	contingent	ADJ
inlawrev-3343	1663	34	workers	worker	NOUN
inlawrev-3343	1663	35	are	be	AUX
inlawrev-3343	1663	36	still	still	ADV
inlawrev-3343	1663	37	present	present	ADJ
inlawrev-3343	1663	38	in	in	ADP
inlawrev-3343	1663	39	the	the	DET
inlawrev-3343	1663	40	american	american	ADJ
inlawrev-3343	1663	41	economy	economy	NOUN
inlawrev-3343	1663	42	.	.	PUNCT
inlawrev-3343	1664	1	companies	company	NOUN
inlawrev-3343	1664	2	continue	continue	VERB
inlawrev-3343	1664	3	to	to	PART
inlawrev-3343	1664	4	desire	desire	VERB
inlawrev-3343	1664	5	flexibility	flexibility	NOUN
inlawrev-3343	1664	6	to	to	PART
inlawrev-3343	1664	7	expand	expand	VERB
inlawrev-3343	1664	8	and	and	CCONJ
inlawrev-3343	1664	9	contract	contract	VERB
inlawrev-3343	1664	10	their	their	PRON
inlawrev-3343	1664	11	work	work	NOUN
inlawrev-3343	1664	12	force	force	NOUN
inlawrev-3343	1664	13	to	to	PART
inlawrev-3343	1664	14	meet	meet	VERB
inlawrev-3343	1664	15	changing	change	VERB
inlawrev-3343	1664	16	production	production	NOUN
inlawrev-3343	1664	17	needs	need	NOUN
inlawrev-3343	1664	18	.	.	PUNCT
inlawrev-3343	1665	1	they	they	PRON
inlawrev-3343	1665	2	are	be	AUX
inlawrev-3343	1665	3	also	also	ADV
inlawrev-3343	1665	4	under	under	ADP
inlawrev-3343	1665	5	increasing	increase	VERB
inlawrev-3343	1665	6	global	global	ADJ
inlawrev-3343	1665	7	competitive	competitive	ADJ
inlawrev-3343	1665	8	pressure	pressure	NOUN
inlawrev-3343	1665	9	to	to	PART
inlawrev-3343	1665	10	reduce	reduce	VERB
inlawrev-3343	1665	11	costs	cost	NOUN
inlawrev-3343	1665	12	.	.	PUNCT
inlawrev-3343	1666	1	the	the	DET
inlawrev-3343	1666	2	contingent	contingent	ADJ
inlawrev-3343	1666	3	employment	employment	NOUN
inlawrev-3343	1666	4	model	model	NOUN
inlawrev-3343	1666	5	is	be	AUX
inlawrev-3343	1666	6	well	well	ADV
inlawrev-3343	1666	7	suited	suited	ADJ
inlawrev-3343	1666	8	to	to	ADP
inlawrev-3343	1666	9	solving	solve	VERB
inlawrev-3343	1666	10	these	these	DET
inlawrev-3343	1666	11	problems	problem	NOUN
inlawrev-3343	1666	12	.	.	PUNCT
inlawrev-3343	1667	1	therefore	therefore	ADV
inlawrev-3343	1667	2	,	,	PUNCT
inlawrev-3343	1667	3	it	it	PRON
inlawrev-3343	1667	4	is	be	AUX
inlawrev-3343	1667	5	inevitable	inevitable	ADJ
inlawrev-3343	1667	6	that	that	SCONJ
inlawrev-3343	1667	7	the	the	DET
inlawrev-3343	1667	8	contingent	contingent	ADJ
inlawrev-3343	1667	9	employment	employment	NOUN
inlawrev-3343	1667	10	system	system	NOUN
inlawrev-3343	1667	11	will	will	AUX
inlawrev-3343	1667	12	remain	remain	VERB
inlawrev-3343	1667	13	a	a	DET
inlawrev-3343	1667	14	significant	significant	ADJ
inlawrev-3343	1667	15	component	component	NOUN
inlawrev-3343	1667	16	of	of	ADP
inlawrev-3343	1667	17	the	the	DET
inlawrev-3343	1667	18	american	american	ADJ
inlawrev-3343	1667	19	labor	labor	NOUN
inlawrev-3343	1667	20	market	market	NOUN
inlawrev-3343	1667	21	,	,	PUNCT
inlawrev-3343	1667	22	with	with	ADP
inlawrev-3343	1667	23	an	an	DET
inlawrev-3343	1667	24	obvious	obvious	ADJ
inlawrev-3343	1667	25	potential	potential	NOUN
inlawrev-3343	1667	26	for	for	ADP
inlawrev-3343	1667	27	growth	growth	NOUN
inlawrev-3343	1667	28	.	.	PUNCT
inlawrev-3343	1668	1	although	although	SCONJ
inlawrev-3343	1668	2	contingent	contingent	ADJ
inlawrev-3343	1668	3	employment	employment	NOUN
inlawrev-3343	1668	4	arrangements	arrangement	NOUN
inlawrev-3343	1668	5	are	be	AUX
inlawrev-3343	1668	6	likely	likely	ADJ
inlawrev-3343	1668	7	to	to	PART
inlawrev-3343	1668	8	persist	persist	VERB
inlawrev-3343	1668	9	,	,	PUNCT
inlawrev-3343	1668	10	this	this	PRON
inlawrev-3343	1668	11	does	do	AUX
inlawrev-3343	1668	12	not	not	PART
inlawrev-3343	1668	13	mean	mean	VERB
inlawrev-3343	1668	14	that	that	SCONJ
inlawrev-3343	1668	15	the	the	DET
inlawrev-3343	1668	16	legal	legal	ADJ
inlawrev-3343	1668	17	system	system	NOUN
inlawrev-3343	1668	18	must	must	AUX
inlawrev-3343	1668	19	remain	remain	VERB
inlawrev-3343	1668	20	unresponsive	unresponsive	ADJ
inlawrev-3343	1668	21	to	to	ADP
inlawrev-3343	1668	22	the	the	DET
inlawrev-3343	1668	23	special	special	ADJ
inlawrev-3343	1668	24	problems	problem	NOUN
inlawrev-3343	1668	25	contingent	contingent	ADJ
inlawrev-3343	1668	26	employment	employment	NOUN
inlawrev-3343	1668	27	imposes	impose	VERB
inlawrev-3343	1668	28	on	on	ADP
inlawrev-3343	1668	29	workers	worker	NOUN
inlawrev-3343	1668	30	within	within	ADP
inlawrev-3343	1668	31	the	the	DET
inlawrev-3343	1668	32	category	category	NOUN
inlawrev-3343	1668	33	.	.	PUNCT
inlawrev-3343	1669	1	those	those	DET
inlawrev-3343	1669	2	problems	problem	NOUN
inlawrev-3343	1669	3	,	,	PUNCT
inlawrev-3343	1669	4	in	in	ADP
inlawrev-3343	1669	5	particular	particular	ADJ
inlawrev-3343	1669	6	,	,	PUNCT
inlawrev-3343	1669	7	include	include	VERB
inlawrev-3343	1669	8	the	the	DET
inlawrev-3343	1669	9	lack	lack	NOUN
inlawrev-3343	1669	10	of	of	ADP
inlawrev-3343	1669	11	access	access	NOUN
inlawrev-3343	1669	12	to	to	ADP
inlawrev-3343	1669	13	employer	employer	NOUN
inlawrev-3343	1669	14	-	-	PUNCT
inlawrev-3343	1669	15	provided	provide	VERB
inlawrev-3343	1669	16	workplace	workplace	NOUN
inlawrev-3343	1669	17	benefits	benefit	NOUN
inlawrev-3343	1669	18	.	.	PUNCT
inlawrev-3343	1670	1	either	either	CCONJ
inlawrev-3343	1670	2	we	we	PRON
inlawrev-3343	1670	3	must	must	AUX
inlawrev-3343	1670	4	rethink	rethink	VERB
inlawrev-3343	1670	5	the	the	DET
inlawrev-3343	1670	6	existing	exist	VERB
inlawrev-3343	1670	7	system	system	NOUN
inlawrev-3343	1670	8	which	which	PRON
inlawrev-3343	1670	9	permits	permit	VERB
inlawrev-3343	1670	10	employers	employer	NOUN
inlawrev-3343	1670	11	to	to	PART
inlawrev-3343	1670	12	create	create	VERB
inlawrev-3343	1670	13	contingent	contingent	ADJ
inlawrev-3343	1670	14	employment	employment	NOUN
inlawrev-3343	1670	15	arrangements	arrangement	NOUN
inlawrev-3343	1670	16	,	,	PUNCT
inlawrev-3343	1670	17	or	or	CCONJ
inlawrev-3343	1670	18	we	we	PRON
inlawrev-3343	1670	19	must	must	AUX
inlawrev-3343	1670	20	lessen	lessen	VERB
inlawrev-3343	1670	21	the	the	DET
inlawrev-3343	1670	22	burden	burden	NOUN
inlawrev-3343	1670	23	imposed	impose	VERB
inlawrev-3343	1670	24	on	on	ADP
inlawrev-3343	1670	25	contingent	contingent	ADJ
inlawrev-3343	1670	26	employees	employee	NOUN
inlawrev-3343	1670	27	,	,	PUNCT
inlawrev-3343	1670	28	either	either	CCONJ
inlawrev-3343	1670	29	by	by	ADP
inlawrev-3343	1670	30	mandating	mandate	VERB
inlawrev-3343	1670	31	benefit	benefit	NOUN
inlawrev-3343	1670	32	eligibility	eligibility	NOUN
inlawrev-3343	1670	33	for	for	ADP
inlawrev-3343	1670	34	them	they	PRON
inlawrev-3343	1670	35	or	or	CCONJ
inlawrev-3343	1670	36	by	by	ADP
inlawrev-3343	1670	37	providing	provide	VERB
inlawrev-3343	1670	38	some	some	DET
inlawrev-3343	1670	39	form	form	NOUN
inlawrev-3343	1670	40	of	of	ADP
inlawrev-3343	1670	41	assistance	assistance	NOUN
inlawrev-3343	1670	42	to	to	ADP
inlawrev-3343	1670	43	those	those	PRON
inlawrev-3343	1670	44	who	who	PRON
inlawrev-3343	1670	45	make	make	VERB
inlawrev-3343	1670	46	the	the	DET
inlawrev-3343	1670	47	effort	effort	NOUN
inlawrev-3343	1670	48	to	to	PART
inlawrev-3343	1670	49	secure	secure	VERB
inlawrev-3343	1670	50	benefits	benefit	NOUN
inlawrev-3343	1670	51	on	on	ADP
inlawrev-3343	1670	52	their	their	PRON
inlawrev-3343	1670	53	own	own	ADJ
inlawrev-3343	1670	54	.	.	PUNCT
inlawrev-3343	1671	1	failure	failure	NOUN
inlawrev-3343	1671	2	to	to	PART
inlawrev-3343	1671	3	do	do	AUX
inlawrev-3343	1671	4	so	so	ADV
inlawrev-3343	1671	5	only	only	ADV
inlawrev-3343	1671	6	serves	serve	VERB
inlawrev-3343	1671	7	to	to	PART
inlawrev-3343	1671	8	victimize	victimize	VERB
inlawrev-3343	1671	9	a	a	DET
inlawrev-3343	1671	10	segment	segment	NOUN
inlawrev-3343	1671	11	of	of	ADP
inlawrev-3343	1671	12	the	the	DET
inlawrev-3343	1671	13	work	work	NOUN
inlawrev-3343	1671	14	force	force	NOUN
inlawrev-3343	1671	15	especially	especially	ADV
inlawrev-3343	1671	16	in	in	ADP
inlawrev-3343	1671	17	need	need	NOUN
inlawrev-3343	1671	18	of	of	ADP
inlawrev-3343	1671	19	public	public	ADJ
inlawrev-3343	1671	20	policy	policy	NOUN
inlawrev-3343	1671	21	protection	protection	NOUN
inlawrev-3343	1671	22	.	.	PUNCT
inlawrev-3343	1672	1	one	one	NUM
inlawrev-3343	1672	2	approach	approach	NOUN
inlawrev-3343	1672	3	to	to	ADP
inlawrev-3343	1672	4	the	the	DET
inlawrev-3343	1672	5	question	question	NOUN
inlawrev-3343	1672	6	is	be	AUX
inlawrev-3343	1672	7	to	to	PART
inlawrev-3343	1672	8	leave	leave	VERB
inlawrev-3343	1672	9	the	the	DET
inlawrev-3343	1672	10	issue	issue	NOUN
inlawrev-3343	1672	11	unregulated	unregulate	VERB
inlawrev-3343	1672	12	by	by	ADP
inlawrev-3343	1672	13	government	government	NOUN
inlawrev-3343	1672	14	.	.	PUNCT
inlawrev-3343	1673	1	this	this	PRON
inlawrev-3343	1673	2	allows	allow	VERB
inlawrev-3343	1673	3	the	the	DET
inlawrev-3343	1673	4	employer	employer	NOUN
inlawrev-3343	1673	5	to	to	PART
inlawrev-3343	1673	6	structure	structure	VERB
inlawrev-3343	1673	7	the	the	DET
inlawrev-3343	1673	8	workplace	workplace	NOUN
inlawrev-3343	1673	9	in	in	ADP
inlawrev-3343	1673	10	a	a	DET
inlawrev-3343	1673	11	manner	manner	NOUN
inlawrev-3343	1673	12	deemed	deem	VERB
inlawrev-3343	1673	13	most	most	ADV
inlawrev-3343	1673	14	economically	economically	ADV
inlawrev-3343	1673	15	efficient	efficient	ADJ
inlawrev-3343	1673	16	.	.	PUNCT
inlawrev-3343	1674	1	the	the	DET
inlawrev-3343	1674	2	marketplace	marketplace	NOUN
inlawrev-3343	1674	3	will	will	AUX
inlawrev-3343	1674	4	then	then	ADV
inlawrev-3343	1674	5	determine	determine	VERB
inlawrev-3343	1674	6	whether	whether	SCONJ
inlawrev-3343	1674	7	or	or	CCONJ
inlawrev-3343	1674	8	not	not	PART
inlawrev-3343	1674	9	contingent	contingent	ADJ
inlawrev-3343	1674	10	employees	employee	NOUN
inlawrev-3343	1674	11	receive	receive	VERB
inlawrev-3343	1674	12	benefits	benefit	NOUN
inlawrev-3343	1674	13	.	.	PUNCT
inlawrev-3343	1675	1	to	to	ADP
inlawrev-3343	1675	2	a	a	DET
inlawrev-3343	1675	3	large	large	ADJ
inlawrev-3343	1675	4	extent	extent	NOUN
inlawrev-3343	1675	5	,	,	PUNCT
inlawrev-3343	1675	6	that	that	PRON
inlawrev-3343	1675	7	is	be	AUX
inlawrev-3343	1675	8	the	the	DET
inlawrev-3343	1675	9	current	current	ADJ
inlawrev-3343	1675	10	system	system	NOUN
inlawrev-3343	1675	11	,	,	PUNCT
inlawrev-3343	1675	12	and	and	CCONJ
inlawrev-3343	1675	13	it	it	PRON
inlawrev-3343	1675	14	has	have	AUX
inlawrev-3343	1675	15	resulted	result	VERB
inlawrev-3343	1675	16	in	in	ADP
inlawrev-3343	1675	17	producing	produce	VERB
inlawrev-3343	1675	18	an	an	DET
inlawrev-3343	1675	19	increasing	increase	VERB
inlawrev-3343	1675	20	number	number	NOUN
inlawrev-3343	1675	21	of	of	ADP
inlawrev-3343	1675	22	workers	worker	NOUN
inlawrev-3343	1675	23	without	without	ADP
inlawrev-3343	1675	24	access	access	NOUN
inlawrev-3343	1675	25	to	to	ADP
inlawrev-3343	1675	26	workplace	workplace	NOUN
inlawrev-3343	1675	27	benefits	benefit	NOUN
inlawrev-3343	1675	28	.	.	PUNCT
inlawrev-3343	1676	1	the	the	DET
inlawrev-3343	1676	2	opposite	opposite	ADJ
inlawrev-3343	1676	3	extreme	extreme	ADJ
inlawrev-3343	1676	4	solution	solution	NOUN
inlawrev-3343	1676	5	would	would	AUX
inlawrev-3343	1676	6	simply	simply	ADV
inlawrev-3343	1676	7	bar	bar	VERB
inlawrev-3343	1676	8	discrimination	discrimination	NOUN
inlawrev-3343	1676	9	in	in	ADP
inlawrev-3343	1676	10	benefit	benefit	NOUN
inlawrev-3343	1676	11	participation	participation	NOUN
inlawrev-3343	1676	12	based	base	VERB
inlawrev-3343	1676	13	upon	upon	SCONJ
inlawrev-3343	1676	14	the	the	DET
inlawrev-3343	1676	15	classification	classification	NOUN
inlawrev-3343	1676	16	of	of	ADP
inlawrev-3343	1676	17	the	the	DET
inlawrev-3343	1676	18	worker	worker	NOUN
inlawrev-3343	1676	19	providing	provide	VERB
inlawrev-3343	1676	20	services	service	NOUN
inlawrev-3343	1676	21	.	.	PUNCT
inlawrev-3343	1677	1	under	under	ADP
inlawrev-3343	1677	2	such	such	DET
inlawrev-3343	1677	3	a	a	DET
inlawrev-3343	1677	4	system	system	NOUN
inlawrev-3343	1677	5	,	,	PUNCT
inlawrev-3343	1677	6	contingent	contingent	ADJ
inlawrev-3343	1677	7	employees	employee	NOUN
inlawrev-3343	1677	8	of	of	ADP
inlawrev-3343	1677	9	all	all	DET
inlawrev-3343	1677	10	kinds	kind	NOUN
inlawrev-3343	1677	11	would	would	AUX
inlawrev-3343	1677	12	have	have	VERB
inlawrev-3343	1677	13	the	the	DET
inlawrev-3343	1677	14	benefit	benefit	NOUN
inlawrev-3343	1677	15	of	of	ADP
inlawrev-3343	1677	16	equal	equal	ADJ
inlawrev-3343	1677	17	treatment	treatment	NOUN
inlawrev-3343	1677	18	in	in	ADP
inlawrev-3343	1677	19	all	all	DET
inlawrev-3343	1677	20	aspects	aspect	NOUN
inlawrev-3343	1677	21	of	of	ADP
inlawrev-3343	1677	22	benefit	benefit	NOUN
inlawrev-3343	1677	23	program	program	NOUN
inlawrev-3343	1677	24	administration	administration	NOUN
inlawrev-3343	1677	25	.	.	PUNCT
inlawrev-3343	1678	1	accommodations	accommodation	NOUN
inlawrev-3343	1678	2	would	would	AUX
inlawrev-3343	1678	3	very	very	ADV
inlawrev-3343	1678	4	likely	likely	ADV
inlawrev-3343	1678	5	have	have	VERB
inlawrev-3343	1678	6	to	to	PART
inlawrev-3343	1678	7	be	be	AUX
inlawrev-3343	1678	8	made	make	VERB
inlawrev-3343	1678	9	to	to	PART
inlawrev-3343	1678	10	account	account	VERB
inlawrev-3343	1678	11	for	for	ADP
inlawrev-3343	1678	12	the	the	DET
inlawrev-3343	1678	13	fact	fact	NOUN
inlawrev-3343	1678	14	that	that	SCONJ
inlawrev-3343	1678	15	some	some	DET
inlawrev-3343	1678	16	workers	worker	NOUN
inlawrev-3343	1678	17	have	have	AUX
inlawrev-3343	1678	18	less	less	ADJ
inlawrev-3343	1678	19	than	than	ADP
inlawrev-3343	1678	20	full	full	ADJ
inlawrev-3343	1678	21	-	-	PUNCT
inlawrev-3343	1678	22	time	time	NOUN
inlawrev-3343	1678	23	assignments	assignment	NOUN
inlawrev-3343	1678	24	,	,	PUNCT
inlawrev-3343	1678	25	while	while	SCONJ
inlawrev-3343	1678	26	others	other	NOUN
inlawrev-3343	1678	27	may	may	AUX
inlawrev-3343	1678	28	work	work	VERB
inlawrev-3343	1678	29	fulltime	fulltime	ADV
inlawrev-3343	1678	30	but	but	CCONJ
inlawrev-3343	1678	31	only	only	ADV
inlawrev-3343	1678	32	on	on	ADP
inlawrev-3343	1678	33	a	a	DET
inlawrev-3343	1678	34	temporary	temporary	ADJ
inlawrev-3343	1678	35	basis	basis	NOUN
inlawrev-3343	1678	36	.	.	PUNCT
inlawrev-3343	1679	1	pro	pro	ADJ
inlawrev-3343	1679	2	rata	rata	ADJ
inlawrev-3343	1679	3	apportioning	apportioning	NOUN
inlawrev-3343	1679	4	of	of	ADP
inlawrev-3343	1679	5	benefits	benefit	NOUN
inlawrev-3343	1679	6	is	be	AUX
inlawrev-3343	1679	7	an	an	DET
inlawrev-3343	1679	8	acceptable	acceptable	ADJ
inlawrev-3343	1679	9	solution	solution	NOUN
inlawrev-3343	1679	10	to	to	ADP
inlawrev-3343	1679	11	this	this	DET
inlawrev-3343	1679	12	problem	problem	NOUN
inlawrev-3343	1679	13	,	,	PUNCT
inlawrev-3343	1679	14	with	with	ADP
inlawrev-3343	1679	15	waivers	waiver	NOUN
inlawrev-3343	1679	16	of	of	ADP
inlawrev-3343	1679	17	any	any	DET
inlawrev-3343	1679	18	benefit	benefit	NOUN
inlawrev-3343	1679	19	participation	participation	NOUN
inlawrev-3343	1679	20	requirements	requirement	NOUN
inlawrev-3343	1679	21	in	in	ADP
inlawrev-3343	1679	22	cases	case	NOUN
inlawrev-3343	1679	23	where	where	SCONJ
inlawrev-3343	1679	24	the	the	DET
inlawrev-3343	1679	25	worker	worker	NOUN
inlawrev-3343	1679	26	receives	receive	VERB
inlawrev-3343	1679	27	equivalent	equivalent	ADJ
inlawrev-3343	1679	28	benefits	benefit	NOUN
inlawrev-3343	1679	29	elsewhere	elsewhere	ADV
inlawrev-3343	1679	30	,	,	PUNCT
inlawrev-3343	1679	31	such	such	ADJ
inlawrev-3343	1679	32	as	as	ADP
inlawrev-3343	1679	33	from	from	ADP
inlawrev-3343	1679	34	the	the	DET
inlawrev-3343	1679	35	employment	employment	NOUN
inlawrev-3343	1679	36	agency	agency	NOUN
inlawrev-3343	1679	37	or	or	CCONJ
inlawrev-3343	1679	38	leasing	leasing	NOUN
inlawrev-3343	1679	39	firm	firm	NOUN
inlawrev-3343	1679	40	which	which	PRON
inlawrev-3343	1679	41	supplied	supply	VERB
inlawrev-3343	1679	42	him	he	PRON
inlawrev-3343	1679	43	to	to	ADP
inlawrev-3343	1679	44	the	the	DET
inlawrev-3343	1679	45	employer	employer	NOUN
inlawrev-3343	1679	46	.	.	PUNCT
inlawrev-3343	1680	1	while	while	SCONJ
inlawrev-3343	1680	2	potentially	potentially	ADV
inlawrev-3343	1680	3	costly	costly	ADJ
inlawrev-3343	1680	4	,	,	PUNCT
inlawrev-3343	1680	5	such	such	DET
inlawrev-3343	1680	6	an	an	DET
inlawrev-3343	1680	7	approach	approach	NOUN
inlawrev-3343	1680	8	would	would	AUX
inlawrev-3343	1680	9	redress	redress	VERB
inlawrev-3343	1680	10	the	the	DET
inlawrev-3343	1680	11	existing	exist	VERB
inlawrev-3343	1680	12	inequalities	inequality	NOUN
inlawrev-3343	1680	13	,	,	PUNCT
inlawrev-3343	1680	14	but	but	CCONJ
inlawrev-3343	1680	15	in	in	ADP
inlawrev-3343	1680	16	today	today	NOUN
inlawrev-3343	1680	17	's	's	PART
inlawrev-3343	1680	18	political	political	ADJ
inlawrev-3343	1680	19	climate	climate	NOUN
inlawrev-3343	1680	20	there	there	PRON
inlawrev-3343	1680	21	is	be	VERB
inlawrev-3343	1680	22	little	little	ADJ
inlawrev-3343	1680	23	likelihood	likelihood	NOUN
inlawrev-3343	1680	24	that	that	SCONJ
inlawrev-3343	1680	25	any	any	DET
inlawrev-3343	1680	26	such	such	ADJ
inlawrev-3343	1680	27	regulation	regulation	NOUN
inlawrev-3343	1680	28	could	could	AUX
inlawrev-3343	1680	29	be	be	AUX
inlawrev-3343	1680	30	enacted	enact	VERB
inlawrev-3343	1680	31	.	.	PUNCT
inlawrev-3343	1681	1	even	even	ADV
inlawrev-3343	1681	2	under	under	ADP
inlawrev-3343	1681	3	the	the	DET
inlawrev-3343	1681	4	largely	largely	ADV
inlawrev-3343	1681	5	unregulated	unregulated	ADJ
inlawrev-3343	1681	6	system	system	NOUN
inlawrev-3343	1681	7	currently	currently	ADV
inlawrev-3343	1681	8	employed	employ	VERB
inlawrev-3343	1681	9	,	,	PUNCT
inlawrev-3343	1681	10	some	some	DET
inlawrev-3343	1681	11	restrictions	restriction	NOUN
inlawrev-3343	1681	12	exist	exist	VERB
inlawrev-3343	1681	13	on	on	ADP
inlawrev-3343	1681	14	the	the	DET
inlawrev-3343	1681	15	employer	employer	NOUN
inlawrev-3343	1681	16	's	's	PART
inlawrev-3343	1681	17	freedom	freedom	NOUN
inlawrev-3343	1681	18	to	to	PART
inlawrev-3343	1681	19	structure	structure	NOUN
inlawrev-3343	1681	20	benefit	benefit	NOUN
inlawrev-3343	1681	21	programs	program	NOUN
inlawrev-3343	1681	22	.	.	PUNCT
inlawrev-3343	1682	1	the	the	DET
inlawrev-3343	1682	2	leased	lease	VERB
inlawrev-3343	1682	3	employee	employee	NOUN
inlawrev-3343	1682	4	restrictions	restriction	NOUN
inlawrev-3343	1682	5	,	,	PUNCT
inlawrev-3343	1682	6	for	for	ADP
inlawrev-3343	1682	7	example	example	NOUN
inlawrev-3343	1682	8	,	,	PUNCT
inlawrev-3343	1682	9	impose	impose	VERB
inlawrev-3343	1682	10	tax	tax	NOUN
inlawrev-3343	1682	11	consequences	consequence	NOUN
inlawrev-3343	1682	12	on	on	ADP
inlawrev-3343	1682	13	favorable	favorable	ADJ
inlawrev-3343	1682	14	tax	tax	NOUN
inlawrev-3343	1682	15	treatment	treatment	NOUN
inlawrev-3343	1682	16	can	can	AUX
inlawrev-3343	1682	17	go	go	VERB
inlawrev-3343	1682	18	as	as	ADV
inlawrev-3343	1682	19	high	high	ADJ
inlawrev-3343	1682	20	as	as	ADP
inlawrev-3343	1682	21	$	$	SYM
inlawrev-3343	1682	22	90,000	90,000	NUM
inlawrev-3343	1682	23	.	.	PUNCT
inlawrev-3343	1683	1	see	see	VERB
inlawrev-3343	1683	2	i.r.c	i.r.c	NOUN
inlawrev-3343	1683	3	.	.	PUNCT
inlawrev-3343	1684	1	§	§	PROPN
inlawrev-3343	1684	2	415(b)(1)(a	415(b)(1)(a	PROPN
inlawrev-3343	1684	3	)	)	PUNCT
inlawrev-3343	1684	4	(	(	PUNCT
inlawrev-3343	1684	5	1994	1994	NUM
inlawrev-3343	1684	6	«	«	PUNCT
inlawrev-3343	1684	7	fe	fe	X
inlawrev-3343	1684	8	supp	supp	PROPN
inlawrev-3343	1684	9	.	.	PUNCT
inlawrev-3343	1685	1	ii	ii	PROPN
inlawrev-3343	1685	2	1996	1996	NUM
inlawrev-3343	1685	3	)	)	PUNCT
inlawrev-3343	1685	4	.	.	PUNCT
inlawrev-3343	1686	1	356	356	NUM
inlawrev-3343	1686	2	indiana	indiana	PROPN
inlawrev-3343	1686	3	law	law	PROPN
inlawrev-3343	1686	4	review	review	NOUN
inlawrev-3343	1686	5	[	[	X
inlawrev-3343	1686	6	vol	vol	NOUN
inlawrev-3343	1686	7	.	.	PUNCT
inlawrev-3343	1687	1	32:301	32:301	NUM
inlawrev-3343	1687	2	employers	employer	NOUN
inlawrev-3343	1687	3	who	who	PRON
inlawrev-3343	1687	4	create	create	VERB
inlawrev-3343	1687	5	a	a	DET
inlawrev-3343	1687	6	largely	largely	ADV
inlawrev-3343	1687	7	contingent	contingent	ADJ
inlawrev-3343	1687	8	work	work	NOUN
inlawrev-3343	1687	9	force	force	NOUN
inlawrev-3343	1687	10	which	which	PRON
inlawrev-3343	1687	11	circumvents	circumvent	VERB
inlawrev-3343	1687	12	rules	rule	NOUN
inlawrev-3343	1687	13	against	against	ADP
inlawrev-3343	1687	14	top	top	ADJ
inlawrev-3343	1687	15	-	-	PUNCT
inlawrev-3343	1687	16	heavy	heavy	ADJ
inlawrev-3343	1687	17	pension	pension	NOUN
inlawrev-3343	1687	18	plans?^^	plans?^^	NOUN
inlawrev-3343	1687	19	additionally	additionally	ADV
inlawrev-3343	1687	20	,	,	PUNCT
inlawrev-3343	1687	21	section	section	NOUN
inlawrev-3343	1687	22	5	5	NUM
inlawrev-3343	1687	23	10	10	NUM
inlawrev-3343	1687	24	of	of	ADP
inlawrev-3343	1687	25	erisa	erisa	NOUN
inlawrev-3343	1687	26	provides	provide	VERB
inlawrev-3343	1687	27	some	some	DET
inlawrev-3343	1687	28	protection	protection	NOUN
inlawrev-3343	1687	29	to	to	ADP
inlawrev-3343	1687	30	existing	exist	VERB
inlawrev-3343	1687	31	employees	employee	NOUN
inlawrev-3343	1687	32	with	with	ADP
inlawrev-3343	1687	33	benefits	benefit	NOUN
inlawrev-3343	1687	34	who	who	PRON
inlawrev-3343	1687	35	are	be	AUX
inlawrev-3343	1687	36	'	'	PUNCT
inlawrev-3343	1687	37	restructured	restructure	VERB
inlawrev-3343	1687	38	'	'	PUNCT
inlawrev-3343	1687	39	for	for	ADP
inlawrev-3343	1687	40	the	the	DET
inlawrev-3343	1687	41	specific	specific	ADJ
inlawrev-3343	1687	42	purpose	purpose	NOUN
inlawrev-3343	1687	43	of	of	ADP
inlawrev-3343	1687	44	interfering	interfere	VERB
inlawrev-3343	1687	45	with	with	ADP
inlawrev-3343	1687	46	their	their	PRON
inlawrev-3343	1687	47	benefit	benefit	NOUN
inlawrev-3343	1687	48	program	program	NOUN
inlawrev-3343	1687	49	participation.^^	participation.^^	NOUN
inlawrev-3343	1687	50	'	'	PART
inlawrev-3343	1687	51	*	*	PUNCT
inlawrev-3343	1688	1	courts	court	NOUN
inlawrev-3343	1688	2	may	may	AUX
inlawrev-3343	1688	3	also	also	ADV
inlawrev-3343	1688	4	look	look	VERB
inlawrev-3343	1688	5	carefully	carefully	ADV
inlawrev-3343	1688	6	at	at	ADP
inlawrev-3343	1688	7	ambiguous	ambiguous	ADJ
inlawrev-3343	1688	8	benefit	benefit	NOUN
inlawrev-3343	1688	9	plan	plan	NOUN
inlawrev-3343	1688	10	language	language	NOUN
inlawrev-3343	1688	11	when	when	SCONJ
inlawrev-3343	1688	12	contingent	contingent	ADJ
inlawrev-3343	1688	13	workers	worker	NOUN
inlawrev-3343	1688	14	are	be	AUX
inlawrev-3343	1688	15	denied	deny	VERB
inlawrev-3343	1688	16	the	the	DET
inlawrev-3343	1688	17	right	right	NOUN
inlawrev-3343	1688	18	to	to	PART
inlawrev-3343	1688	19	participate	participate	VERB
inlawrev-3343	1688	20	in	in	ADP
inlawrev-3343	1688	21	the	the	DET
inlawrev-3343	1688	22	company	company	NOUN
inlawrev-3343	1688	23	's	's	PART
inlawrev-3343	1688	24	benefit	benefit	NOUN
inlawrev-3343	1688	25	program	program	NOUN
inlawrev-3343	1688	26	.^^^	.^^^	PUNCT
inlawrev-3343	1689	1	finally	finally	ADV
inlawrev-3343	1689	2	,	,	PUNCT
inlawrev-3343	1689	3	barring	bar	VERB
inlawrev-3343	1689	4	legislative	legislative	ADJ
inlawrev-3343	1689	5	change	change	NOUN
inlawrev-3343	1689	6	,	,	PUNCT
inlawrev-3343	1689	7	legal	legal	ADJ
inlawrev-3343	1689	8	standards	standard	NOUN
inlawrev-3343	1689	9	prevent	prevent	VERB
inlawrev-3343	1689	10	employers	employer	NOUN
inlawrev-3343	1689	11	from	from	ADP
inlawrev-3343	1689	12	misclassifying	misclassifye	VERB
inlawrev-3343	1689	13	workers	worker	NOUN
inlawrev-3343	1689	14	into	into	ADP
inlawrev-3343	1689	15	the	the	DET
inlawrev-3343	1689	16	contingent	contingent	ADJ
inlawrev-3343	1689	17	category	category	NOUN
inlawrev-3343	1689	18	in	in	ADP
inlawrev-3343	1689	19	order	order	NOUN
inlawrev-3343	1689	20	to	to	PART
inlawrev-3343	1689	21	avoid	avoid	VERB
inlawrev-3343	1689	22	any	any	DET
inlawrev-3343	1689	23	obligation	obligation	NOUN
inlawrev-3343	1689	24	to	to	PART
inlawrev-3343	1689	25	pay	pay	VERB
inlawrev-3343	1689	26	employment	employment	NOUN
inlawrev-3343	1689	27	taxes	taxis	NOUN
inlawrev-3343	1689	28	or	or	CCONJ
inlawrev-3343	1689	29	allow	allow	VERB
inlawrev-3343	1689	30	the	the	DET
inlawrev-3343	1689	31	affected	affect	VERB
inlawrev-3343	1689	32	workers	worker	NOUN
inlawrev-3343	1689	33	to	to	PART
inlawrev-3343	1689	34	participate	participate	VERB
inlawrev-3343	1689	35	in	in	ADP
inlawrev-3343	1689	36	company	company	NOUN
inlawrev-3343	1689	37	-	-	PUNCT
inlawrev-3343	1689	38	sponsored	sponsor	VERB
inlawrev-3343	1689	39	employee	employee	NOUN
inlawrev-3343	1689	40	benefit	benefit	NOUN
inlawrev-3343	1689	41	programs.^^^	programs.^^^	NOUN
inlawrev-3343	1689	42	nevertheless	nevertheless	ADV
inlawrev-3343	1689	43	,	,	PUNCT
inlawrev-3343	1689	44	these	these	DET
inlawrev-3343	1689	45	controls	control	NOUN
inlawrev-3343	1689	46	have	have	AUX
inlawrev-3343	1689	47	not	not	PART
inlawrev-3343	1689	48	deterred	deter	VERB
inlawrev-3343	1689	49	employers	employer	NOUN
inlawrev-3343	1689	50	from	from	ADP
inlawrev-3343	1689	51	taking	take	VERB
inlawrev-3343	1689	52	advantage	advantage	NOUN
inlawrev-3343	1689	53	of	of	ADP
inlawrev-3343	1689	54	the	the	DET
inlawrev-3343	1689	55	wide	wide	ADJ
inlawrev-3343	1689	56	discretion	discretion	NOUN
inlawrev-3343	1689	57	they	they	PRON
inlawrev-3343	1689	58	are	be	AUX
inlawrev-3343	1689	59	afforded	afford	VERB
inlawrev-3343	1689	60	in	in	ADP
inlawrev-3343	1689	61	deciding	decide	VERB
inlawrev-3343	1689	62	upon	upon	SCONJ
inlawrev-3343	1689	63	benefit	benefit	NOUN
inlawrev-3343	1689	64	program	program	NOUN
inlawrev-3343	1689	65	eligibility	eligibility	NOUN
inlawrev-3343	1689	66	.	.	PUNCT
inlawrev-3343	1690	1	although	although	SCONJ
inlawrev-3343	1690	2	directly	directly	ADV
inlawrev-3343	1690	3	confronting	confront	VERB
inlawrev-3343	1690	4	company	company	NOUN
inlawrev-3343	1690	5	policies	policy	NOUN
inlawrev-3343	1690	6	that	that	PRON
inlawrev-3343	1690	7	prohibit	prohibit	VERB
inlawrev-3343	1690	8	contingent	contingent	NOUN
inlawrev-3343	1690	9	employees	employee	NOUN
inlawrev-3343	1690	10	from	from	ADP
inlawrev-3343	1690	11	participating	participate	VERB
inlawrev-3343	1690	12	in	in	ADP
inlawrev-3343	1690	13	company	company	NOUN
inlawrev-3343	1690	14	benefit	benefit	NOUN
inlawrev-3343	1690	15	programs	program	NOUN
inlawrev-3343	1690	16	is	be	AUX
inlawrev-3343	1690	17	certainly	certainly	ADV
inlawrev-3343	1690	18	one	one	NUM
inlawrev-3343	1690	19	option	option	NOUN
inlawrev-3343	1690	20	(	(	PUNCT
inlawrev-3343	1690	21	if	if	SCONJ
inlawrev-3343	1690	22	not	not	PART
inlawrev-3343	1690	23	the	the	DET
inlawrev-3343	1690	24	preferred	prefer	VERB
inlawrev-3343	1690	25	remedy	remedy	NOUN
inlawrev-3343	1690	26	)	)	PUNCT
inlawrev-3343	1690	27	for	for	ADP
inlawrev-3343	1690	28	solving	solve	VERB
inlawrev-3343	1690	29	the	the	DET
inlawrev-3343	1690	30	contingent	contingent	ADJ
inlawrev-3343	1690	31	employee	employee	NOUN
inlawrev-3343	1690	32	benefits	benefit	NOUN
inlawrev-3343	1690	33	problem	problem	NOUN
inlawrev-3343	1690	34	,	,	PUNCT
inlawrev-3343	1690	35	alternative	alternative	ADJ
inlawrev-3343	1690	36	approaches	approach	NOUN
inlawrev-3343	1690	37	are	be	AUX
inlawrev-3343	1690	38	also	also	ADV
inlawrev-3343	1690	39	available	available	ADJ
inlawrev-3343	1690	40	.	.	PUNCT
inlawrev-3343	1691	1	indeed	indeed	ADV
inlawrev-3343	1691	2	,	,	PUNCT
inlawrev-3343	1691	3	given	give	VERB
inlawrev-3343	1691	4	the	the	DET
inlawrev-3343	1691	5	current	current	ADJ
inlawrev-3343	1691	6	political	political	ADJ
inlawrev-3343	1691	7	climate	climate	NOUN
inlawrev-3343	1691	8	,	,	PUNCT
inlawrev-3343	1691	9	there	there	PRON
inlawrev-3343	1691	10	appears	appear	VERB
inlawrev-3343	1691	11	to	to	PART
inlawrev-3343	1691	12	be	be	AUX
inlawrev-3343	1691	13	little	little	ADJ
inlawrev-3343	1691	14	prospect	prospect	NOUN
inlawrev-3343	1691	15	that	that	SCONJ
inlawrev-3343	1691	16	congress	congress	PROPN
inlawrev-3343	1691	17	will	will	AUX
inlawrev-3343	1691	18	take	take	VERB
inlawrev-3343	1691	19	any	any	DET
inlawrev-3343	1691	20	new	new	ADJ
inlawrev-3343	1691	21	steps	step	NOUN
inlawrev-3343	1691	22	to	to	PART
inlawrev-3343	1691	23	bar	bar	VERB
inlawrev-3343	1691	24	companies	company	NOUN
inlawrev-3343	1691	25	from	from	ADP
inlawrev-3343	1691	26	dealing	deal	VERB
inlawrev-3343	1691	27	with	with	ADP
inlawrev-3343	1691	28	benefit	benefit	NOUN
inlawrev-3343	1691	29	programs	program	NOUN
inlawrev-3343	1691	30	largely	largely	ADV
inlawrev-3343	1691	31	as	as	SCONJ
inlawrev-3343	1691	32	they	they	PRON
inlawrev-3343	1691	33	see	see	VERB
inlawrev-3343	1691	34	fit	fit	ADJ
inlawrev-3343	1691	35	.	.	PUNCT
inlawrev-3343	1692	1	thus	thus	ADV
inlawrev-3343	1692	2	,	,	PUNCT
inlawrev-3343	1692	3	it	it	PRON
inlawrev-3343	1692	4	seems	seem	VERB
inlawrev-3343	1692	5	likely	likely	ADJ
inlawrev-3343	1692	6	that	that	SCONJ
inlawrev-3343	1692	7	most	most	ADJ
inlawrev-3343	1692	8	contingent	contingent	ADJ
inlawrev-3343	1692	9	workers	worker	NOUN
inlawrev-3343	1692	10	will	will	AUX
inlawrev-3343	1692	11	continue	continue	VERB
inlawrev-3343	1692	12	to	to	PART
inlawrev-3343	1692	13	be	be	AUX
inlawrev-3343	1692	14	excluded	exclude	VERB
inlawrev-3343	1692	15	from	from	ADP
inlawrev-3343	1692	16	employer	employer	NOUN
inlawrev-3343	1692	17	benefit	benefit	NOUN
inlawrev-3343	1692	18	programs	program	NOUN
inlawrev-3343	1692	19	,	,	PUNCT
inlawrev-3343	1692	20	but	but	CCONJ
inlawrev-3343	1692	21	this	this	PRON
inlawrev-3343	1692	22	does	do	AUX
inlawrev-3343	1692	23	not	not	PART
inlawrev-3343	1692	24	mean	mean	VERB
inlawrev-3343	1692	25	that	that	SCONJ
inlawrev-3343	1692	26	legislative	legislative	ADJ
inlawrev-3343	1692	27	attention	attention	NOUN
inlawrev-3343	1692	28	to	to	ADP
inlawrev-3343	1692	29	this	this	DET
inlawrev-3343	1692	30	issue	issue	NOUN
inlawrev-3343	1692	31	is	be	AUX
inlawrev-3343	1692	32	unnecessary	unnecessary	ADJ
inlawrev-3343	1692	33	.	.	PUNCT
inlawrev-3343	1693	1	what	what	PRON
inlawrev-3343	1693	2	contingent	contingent	ADJ
inlawrev-3343	1693	3	employees	employee	NOUN
inlawrev-3343	1693	4	require	require	VERB
inlawrev-3343	1693	5	at	at	ADP
inlawrev-3343	1693	6	a	a	DET
inlawrev-3343	1693	7	minimum	minimum	NOUN
inlawrev-3343	1693	8	is	be	AUX
inlawrev-3343	1693	9	equal	equal	ADJ
inlawrev-3343	1693	10	access	access	NOUN
inlawrev-3343	1693	11	to	to	ADP
inlawrev-3343	1693	12	the	the	DET
inlawrev-3343	1693	13	financial	financial	ADJ
inlawrev-3343	1693	14	advantages	advantage	NOUN
inlawrev-3343	1693	15	available	available	ADJ
inlawrev-3343	1693	16	to	to	ADP
inlawrev-3343	1693	17	employers	employer	NOUN
inlawrev-3343	1693	18	who	who	PRON
inlawrev-3343	1693	19	create	create	VERB
inlawrev-3343	1693	20	employee	employee	NOUN
inlawrev-3343	1693	21	benefit	benefit	NOUN
inlawrev-3343	1693	22	programs	program	NOUN
inlawrev-3343	1693	23	.	.	PUNCT
inlawrev-3343	1694	1	tax	tax	NOUN
inlawrev-3343	1694	2	laws	law	NOUN
inlawrev-3343	1694	3	currently	currently	ADV
inlawrev-3343	1694	4	favor	favor	VERB
inlawrev-3343	1694	5	employers	employer	NOUN
inlawrev-3343	1694	6	who	who	PRON
inlawrev-3343	1694	7	provide	provide	VERB
inlawrev-3343	1694	8	benefits	benefit	NOUN
inlawrev-3343	1694	9	,	,	PUNCT
inlawrev-3343	1694	10	while	while	SCONJ
inlawrev-3343	1694	11	failing	fail	VERB
inlawrev-3343	1694	12	to	to	PART
inlawrev-3343	1694	13	recognize	recognize	VERB
inlawrev-3343	1694	14	the	the	DET
inlawrev-3343	1694	15	increasing	increase	VERB
inlawrev-3343	1694	16	movement	movement	NOUN
inlawrev-3343	1694	17	in	in	ADP
inlawrev-3343	1694	18	the	the	DET
inlawrev-3343	1694	19	labor	labor	NOUN
inlawrev-3343	1694	20	market	market	NOUN
inlawrev-3343	1694	21	toward	toward	ADP
inlawrev-3343	1694	22	selfemployed	selfemployed	ADJ
inlawrev-3343	1694	23	and	and	CCONJ
inlawrev-3343	1694	24	contingent	contingent	ADJ
inlawrev-3343	1694	25	workers	worker	NOUN
inlawrev-3343	1694	26	.	.	PUNCT
inlawrev-3343	1695	1	secondly	secondly	ADV
inlawrev-3343	1695	2	,	,	PUNCT
inlawrev-3343	1695	3	contingent	contingent	ADJ
inlawrev-3343	1695	4	workers	worker	NOUN
inlawrev-3343	1695	5	need	need	VERB
inlawrev-3343	1695	6	some	some	DET
inlawrev-3343	1695	7	mechanism	mechanism	NOUN
inlawrev-3343	1695	8	which	which	PRON
inlawrev-3343	1695	9	would	would	AUX
inlawrev-3343	1695	10	permit	permit	VERB
inlawrev-3343	1695	11	them	they	PRON
inlawrev-3343	1695	12	to	to	PART
inlawrev-3343	1695	13	secure	secure	VERB
inlawrev-3343	1695	14	the	the	DET
inlawrev-3343	1695	15	same	same	ADJ
inlawrev-3343	1695	16	group	group	NOUN
inlawrev-3343	1695	17	benefit	benefit	NOUN
inlawrev-3343	1695	18	rates	rate	NOUN
inlawrev-3343	1695	19	employers	employer	NOUN
inlawrev-3343	1695	20	now	now	ADV
inlawrev-3343	1695	21	enjoy	enjoy	VERB
inlawrev-3343	1695	22	.	.	PUNCT
inlawrev-3343	1696	1	this	this	PRON
inlawrev-3343	1696	2	is	be	AUX
inlawrev-3343	1696	3	not	not	PART
inlawrev-3343	1696	4	necessarily	necessarily	ADV
inlawrev-3343	1696	5	a	a	DET
inlawrev-3343	1696	6	problem	problem	NOUN
inlawrev-3343	1696	7	for	for	ADP
inlawrev-3343	1696	8	contingent	contingent	ADJ
inlawrev-3343	1696	9	workers	worker	NOUN
inlawrev-3343	1696	10	who	who	PRON
inlawrev-3343	1696	11	have	have	VERB
inlawrev-3343	1696	12	the	the	DET
inlawrev-3343	1696	13	option	option	NOUN
inlawrev-3343	1696	14	ofjoining	ofjoine	VERB
inlawrev-3343	1696	15	professional	professional	ADJ
inlawrev-3343	1696	16	organizations	organization	NOUN
inlawrev-3343	1696	17	that	that	PRON
inlawrev-3343	1696	18	already	already	ADV
inlawrev-3343	1696	19	provide	provide	VERB
inlawrev-3343	1696	20	benefits	benefit	NOUN
inlawrev-3343	1696	21	at	at	ADP
inlawrev-3343	1696	22	group	group	NOUN
inlawrev-3343	1696	23	rates	rate	NOUN
inlawrev-3343	1696	24	,	,	PUNCT
inlawrev-3343	1696	25	but	but	CCONJ
inlawrev-3343	1696	26	those	those	PRON
inlawrev-3343	1696	27	who	who	PRON
inlawrev-3343	1696	28	are	be	AUX
inlawrev-3343	1696	29	not	not	PART
inlawrev-3343	1696	30	in	in	ADP
inlawrev-3343	1696	31	this	this	DET
inlawrev-3343	1696	32	category	category	NOUN
inlawrev-3343	1696	33	are	be	AUX
inlawrev-3343	1696	34	in	in	ADP
inlawrev-3343	1696	35	need	need	NOUN
inlawrev-3343	1696	36	of	of	ADP
inlawrev-3343	1696	37	a	a	DET
inlawrev-3343	1696	38	private	private	ADJ
inlawrev-3343	1696	39	sector	sector	NOUN
inlawrev-3343	1696	40	solutions	solution	NOUN
inlawrev-3343	1696	41	to	to	ADP
inlawrev-3343	1696	42	their	their	PRON
inlawrev-3343	1696	43	problem	problem	NOUN
inlawrev-3343	1696	44	.	.	PUNCT
inlawrev-3343	1697	1	the	the	DET
inlawrev-3343	1697	2	efforts	effort	NOUN
inlawrev-3343	1697	3	of	of	ADP
inlawrev-3343	1697	4	organizations	organization	NOUN
inlawrev-3343	1697	5	such	such	ADJ
inlawrev-3343	1697	6	as	as	ADP
inlawrev-3343	1697	7	working	work	VERB
inlawrev-3343	1697	8	today	today	NOUN
inlawrev-3343	1697	9	illustrate	illustrate	VERB
inlawrev-3343	1697	10	how	how	SCONJ
inlawrev-3343	1697	11	this	this	PRON
inlawrev-3343	1697	12	can	can	AUX
inlawrev-3343	1697	13	be	be	AUX
inlawrev-3343	1697	14	accomplished	accomplish	VERB
inlawrev-3343	1697	15	.	.	PUNCT
inlawrev-3343	1698	1	even	even	ADV
inlawrev-3343	1698	2	with	with	SCONJ
inlawrev-3343	1698	3	changes	change	NOUN
inlawrev-3343	1698	4	of	of	ADP
inlawrev-3343	1698	5	the	the	DET
inlawrev-3343	1698	6	character	character	NOUN
inlawrev-3343	1698	7	recommended	recommend	VERB
inlawrev-3343	1698	8	here	here	ADV
inlawrev-3343	1698	9	,	,	PUNCT
inlawrev-3343	1698	10	contingent	contingent	ADJ
inlawrev-3343	1698	11	workers	worker	NOUN
inlawrev-3343	1698	12	will	will	AUX
inlawrev-3343	1698	13	still	still	ADV
inlawrev-3343	1698	14	remain	remain	VERB
inlawrev-3343	1698	15	a	a	DET
inlawrev-3343	1698	16	disadvantaged	disadvantaged	ADJ
inlawrev-3343	1698	17	component	component	NOUN
inlawrev-3343	1698	18	of	of	ADP
inlawrev-3343	1698	19	the	the	DET
inlawrev-3343	1698	20	work	work	NOUN
inlawrev-3343	1698	21	force	force	NOUN
inlawrev-3343	1698	22	due	due	ADP
inlawrev-3343	1698	23	to	to	ADP
inlawrev-3343	1698	24	their	their	PRON
inlawrev-3343	1698	25	insecure	insecure	ADJ
inlawrev-3343	1698	26	status	status	NOUN
inlawrev-3343	1698	27	.	.	PUNCT
inlawrev-3343	1699	1	but	but	CCONJ
inlawrev-3343	1699	2	at	at	ADP
inlawrev-3343	1699	3	the	the	DET
inlawrev-3343	1699	4	very	very	ADV
inlawrev-3343	1699	5	least	least	ADJ
inlawrev-3343	1699	6	they	they	PRON
inlawrev-3343	1699	7	should	should	AUX
inlawrev-3343	1699	8	not	not	PART
inlawrev-3343	1699	9	be	be	AUX
inlawrev-3343	1699	10	excluded	exclude	VERB
inlawrev-3343	1699	11	from	from	ADP
inlawrev-3343	1699	12	the	the	DET
inlawrev-3343	1699	13	opportunity	opportunity	NOUN
inlawrev-3343	1699	14	to	to	PART
inlawrev-3343	1699	15	participate	participate	VERB
inlawrev-3343	1699	16	in	in	ADP
inlawrev-3343	1699	17	the	the	DET
inlawrev-3343	1699	18	kinds	kind	NOUN
inlawrev-3343	1699	19	of	of	ADP
inlawrev-3343	1699	20	workplace	workplace	NOUN
inlawrev-3343	1699	21	benefit	benefit	NOUN
inlawrev-3343	1699	22	programs	program	NOUN
inlawrev-3343	1699	23	that	that	PRON
inlawrev-3343	1699	24	have	have	AUX
inlawrev-3343	1699	25	become	become	VERB
inlawrev-3343	1699	26	critical	critical	ADJ
inlawrev-3343	1699	27	in	in	ADP
inlawrev-3343	1699	28	contemporary	contemporary	ADJ
inlawrev-3343	1699	29	life	life	NOUN
inlawrev-3343	1699	30	on	on	ADP
inlawrev-3343	1699	31	terms	term	NOUN
inlawrev-3343	1699	32	comparable	comparable	ADJ
inlawrev-3343	1699	33	to	to	ADP
inlawrev-3343	1699	34	those	those	PRON
inlawrev-3343	1699	35	available	available	ADJ
inlawrev-3343	1699	36	to	to	ADP
inlawrev-3343	1699	37	traditional	traditional	ADJ
inlawrev-3343	1699	38	employees	employee	NOUN
inlawrev-3343	1699	39	.	.	PUNCT
inlawrev-3343	1700	1	this	this	PRON
inlawrev-3343	1700	2	would	would	AUX
inlawrev-3343	1700	3	represent	represent	VERB
inlawrev-3343	1700	4	an	an	DET
inlawrev-3343	1700	5	important	important	ADJ
inlawrev-3343	1700	6	first	first	ADJ
inlawrev-3343	1700	7	step	step	NOUN
inlawrev-3343	1700	8	in	in	ADP
inlawrev-3343	1700	9	restructuring	restructure	VERB
inlawrev-3343	1700	10	the	the	DET
inlawrev-3343	1700	11	benefits	benefit	NOUN
inlawrev-3343	1700	12	system	system	NOUN
inlawrev-3343	1700	13	to	to	PART
inlawrev-3343	1700	14	accommodate	accommodate	VERB
inlawrev-3343	1700	15	the	the	DET
inlawrev-3343	1700	16	restructured	restructure	VERB
inlawrev-3343	1700	17	labor	labor	NOUN
inlawrev-3343	1700	18	market	market	NOUN
inlawrev-3343	1700	19	environment	environment	NOUN
inlawrev-3343	1700	20	now	now	ADV
inlawrev-3343	1700	21	characterizing	characterize	VERB
inlawrev-3343	1700	22	the	the	DET
inlawrev-3343	1700	23	american	american	ADJ
inlawrev-3343	1700	24	economy	economy	NOUN
inlawrev-3343	1700	25	.	.	PUNCT
inlawrev-3343	1701	1	323	323	X
inlawrev-3343	1701	2	.	.	PUNCT
inlawrev-3343	1702	1	see	see	VERB
inlawrev-3343	1702	2	supra	supra	PROPN
inlawrev-3343	1702	3	notes	note	VERB
inlawrev-3343	1702	4	269	269	NUM
inlawrev-3343	1702	5	-	-	SYM
inlawrev-3343	1702	6	78	78	NUM
inlawrev-3343	1702	7	and	and	CCONJ
inlawrev-3343	1702	8	accompanying	accompany	VERB
inlawrev-3343	1702	9	text	text	NOUN
inlawrev-3343	1702	10	324	324	NUM
inlawrev-3343	1702	11	.	.	PUNCT
inlawrev-3343	1703	1	see	see	VERB
inlawrev-3343	1703	2	supra	supra	PROPN
inlawrev-3343	1703	3	notes	note	VERB
inlawrev-3343	1703	4	219	219	NUM
inlawrev-3343	1703	5	-	-	SYM
inlawrev-3343	1703	6	57	57	NUM
inlawrev-3343	1703	7	and	and	CCONJ
inlawrev-3343	1703	8	accompanying	accompany	VERB
inlawrev-3343	1703	9	text	text	NOUN
inlawrev-3343	1703	10	325	325	NUM
inlawrev-3343	1703	11	.	.	PUNCT
inlawrev-3343	1704	1	see	see	VERB
inlawrev-3343	1704	2	supra	supra	PROPN
inlawrev-3343	1704	3	notes	note	VERB
inlawrev-3343	1704	4	79	79	NUM
inlawrev-3343	1704	5	-	-	SYM
inlawrev-3343	1704	6	122	122	NUM
inlawrev-3343	1704	7	and	and	CCONJ
inlawrev-3343	1704	8	accompanying	accompany	VERB
inlawrev-3343	1704	9	text	text	NOUN
inlawrev-3343	1704	10	326	326	NUM
inlawrev-3343	1704	11	.	.	PUNCT
inlawrev-3343	1705	1	see	see	VERB
inlawrev-3343	1705	2	supra	supra	PROPN
inlawrev-3343	1705	3	notes	note	VERB
inlawrev-3343	1705	4	279	279	NUM
inlawrev-3343	1705	5	-	-	SYM
inlawrev-3343	1705	6	301	301	NUM
inlawrev-3343	1705	7	and	and	CCONJ
inlawrev-3343	1705	8	accompanying	accompany	VERB
inlawrev-3343	1705	9	te	te	ADP
inlawrev-3343	1705	10	>	>	X