id	sid	tid	token	lemma	pos
inlawrev-3387	1	1	indiana	indiana	PROPN
inlawrev-3387	1	2	law	law	PROPN
inlawrev-3387	1	3	review	review	NOUN
inlawrev-3387	1	4	compliance	compliance	NOUN
inlawrev-3387	1	5	under	under	ADP
inlawrev-3387	1	6	erisa	erisa	NOUN
inlawrev-3387	1	7	section	section	NOUN
inlawrev-3387	1	8	404(c	404(c	PROPN
inlawrev-3387	1	9	)	)	PUNCT
inlawrev-3387	1	10	with	with	ADP
inlawrev-3387	1	11	increasing	increase	VERB
inlawrev-3387	1	12	investment	investment	NOUN
inlawrev-3387	1	13	alternatives	alternative	NOUN
inlawrev-3387	1	14	and	and	CCONJ
inlawrev-3387	1	15	account	account	NOUN
inlawrev-3387	1	16	accessibility	accessibility	NOUN
inlawrev-3387	1	17	keith	keith	PROPN
inlawrev-3387	1	18	r.	r.	PROPN
inlawrev-3387	1	19	pyle	pyle	PROPN
inlawrev-3387	1	20	*	*	PROPN
inlawrev-3387	1	21	introduction	introduction	NOUN
inlawrev-3387	1	22	a	a	DET
inlawrev-3387	1	23	common	common	ADJ
inlawrev-3387	1	24	feature	feature	NOUN
inlawrev-3387	1	25	of	of	ADP
inlawrev-3387	1	26	today	today	NOUN
inlawrev-3387	1	27	's	's	PART
inlawrev-3387	1	28	retirement	retirement	NOUN
inlawrev-3387	1	29	plans	plan	NOUN
inlawrev-3387	1	30	,	,	PUNCT
inlawrev-3387	1	31	especially	especially	ADV
inlawrev-3387	1	32	the	the	DET
inlawrev-3387	1	33	increasingly	increasingly	ADV
inlawrev-3387	1	34	popular	popular	ADJ
inlawrev-3387	1	35	401(k	401(k	NOUN
inlawrev-3387	1	36	)	)	PUNCT
inlawrev-3387	1	37	plans/	plans/	NUM
inlawrev-3387	1	38	is	be	AUX
inlawrev-3387	1	39	a	a	DET
inlawrev-3387	1	40	provision	provision	NOUN
inlawrev-3387	1	41	for	for	ADP
inlawrev-3387	1	42	plan	plan	NOUN
inlawrev-3387	1	43	participants	participant	NOUN
inlawrev-3387	1	44	to	to	PART
inlawrev-3387	1	45	direct	direct	VERB
inlawrev-3387	1	46	the	the	DET
inlawrev-3387	1	47	investment	investment	NOUN
inlawrev-3387	1	48	of	of	ADP
inlawrev-3387	1	49	assets	asset	NOUN
inlawrev-3387	1	50	in	in	ADP
inlawrev-3387	1	51	their	their	PRON
inlawrev-3387	1	52	accounts.^	accounts.^	NOUN
inlawrev-3387	1	53	the	the	DET
inlawrev-3387	1	54	number	number	NOUN
inlawrev-3387	1	55	of	of	ADP
inlawrev-3387	1	56	investment	investment	NOUN
inlawrev-3387	1	57	options	option	NOUN
inlawrev-3387	1	58	available	available	ADJ
inlawrev-3387	1	59	to	to	ADP
inlawrev-3387	1	60	participants	participant	NOUN
inlawrev-3387	1	61	has	have	AUX
inlawrev-3387	1	62	increased	increase	VERB
inlawrev-3387	1	63	,	,	PUNCT
inlawrev-3387	1	64	probably	probably	ADV
inlawrev-3387	1	65	due	due	ADP
inlawrev-3387	1	66	to	to	ADP
inlawrev-3387	1	67	both	both	PRON
inlawrev-3387	1	68	technology	technology	NOUN
inlawrev-3387	1	69	and	and	CCONJ
inlawrev-3387	1	70	industry	industry	NOUN
inlawrev-3387	1	71	demand.^	demand.^	NOUN
inlawrev-3387	1	72	while	while	SCONJ
inlawrev-3387	1	73	it	it	PRON
inlawrev-3387	1	74	seems	seem	VERB
inlawrev-3387	1	75	advantageous	advantageous	ADJ
inlawrev-3387	1	76	to	to	ADP
inlawrev-3387	1	77	the	the	DET
inlawrev-3387	1	78	participants	participant	NOUN
inlawrev-3387	1	79	in	in	ADP
inlawrev-3387	1	80	retirement	retirement	NOUN
inlawrev-3387	1	81	plans	plan	NOUN
inlawrev-3387	1	82	to	to	PART
inlawrev-3387	1	83	have	have	VERB
inlawrev-3387	1	84	the	the	DET
inlawrev-3387	1	85	opportunity	opportunity	NOUN
inlawrev-3387	1	86	to	to	PART
inlawrev-3387	1	87	direct	direct	VERB
inlawrev-3387	1	88	their	their	PRON
inlawrev-3387	1	89	investments	investment	NOUN
inlawrev-3387	1	90	,	,	PUNCT
inlawrev-3387	1	91	it	it	PRON
inlawrev-3387	1	92	could	could	AUX
inlawrev-3387	1	93	lead	lead	VERB
inlawrev-3387	1	94	to	to	ADP
inlawrev-3387	1	95	risks	risk	NOUN
inlawrev-3387	1	96	for	for	ADP
inlawrev-3387	1	97	both	both	PRON
inlawrev-3387	1	98	plan	plan	NOUN
inlawrev-3387	1	99	participants	participant	NOUN
inlawrev-3387	1	100	and	and	CCONJ
inlawrev-3387	1	101	the	the	DET
inlawrev-3387	1	102	employers	employer	NOUN
inlawrev-3387	1	103	who	who	PRON
inlawrev-3387	1	104	sponsor	sponsor	VERB
inlawrev-3387	1	105	such	such	ADJ
inlawrev-3387	1	106	plans	plan	NOUN
inlawrev-3387	1	107	.	.	PUNCT
inlawrev-3387	2	1	the	the	DET
inlawrev-3387	2	2	risk	risk	NOUN
inlawrev-3387	2	3	to	to	ADP
inlawrev-3387	2	4	participants	participant	NOUN
inlawrev-3387	2	5	is	be	AUX
inlawrev-3387	2	6	the	the	DET
inlawrev-3387	2	7	investment	investment	NOUN
inlawrev-3387	2	8	risk	risk	NOUN
inlawrev-3387	2	9	that	that	PRON
inlawrev-3387	2	10	accompanies	accompany	VERB
inlawrev-3387	2	11	investment	investment	NOUN
inlawrev-3387	2	12	control	control	NOUN
inlawrev-3387	2	13	.	.	PUNCT
inlawrev-3387	3	1	the	the	DET
inlawrev-3387	3	2	risk	risk	NOUN
inlawrev-3387	3	3	to	to	PART
inlawrev-3387	3	4	plan	plan	VERB
inlawrev-3387	3	5	sponsors	sponsor	NOUN
inlawrev-3387	3	6	is	be	AUX
inlawrev-3387	3	7	fiduciary	fiduciary	ADJ
inlawrev-3387	3	8	liability	liability	NOUN
inlawrev-3387	3	9	for	for	ADP
inlawrev-3387	3	10	investment	investment	NOUN
inlawrev-3387	3	11	losses	loss	NOUN
inlawrev-3387	3	12	if	if	SCONJ
inlawrev-3387	3	13	they	they	PRON
inlawrev-3387	3	14	do	do	AUX
inlawrev-3387	3	15	not	not	PART
inlawrev-3387	3	16	meet	meet	VERB
inlawrev-3387	3	17	all	all	PRON
inlawrev-3387	3	18	of	of	ADP
inlawrev-3387	3	19	the	the	DET
inlawrev-3387	3	20	requirements	requirement	NOUN
inlawrev-3387	3	21	of	of	ADP
inlawrev-3387	3	22	section	section	NOUN
inlawrev-3387	3	23	404(c	404(c	PROPN
inlawrev-3387	3	24	)	)	PUNCT
inlawrev-3387	3	25	of	of	ADP
inlawrev-3387	3	26	the	the	DET
inlawrev-3387	3	27	employee	employee	NOUN
inlawrev-3387	3	28	retirement	retirement	PROPN
inlawrev-3387	3	29	income	income	PROPN
inlawrev-3387	3	30	security	security	PROPN
inlawrev-3387	3	31	act	act	NOUN
inlawrev-3387	3	32	of	of	ADP
inlawrev-3387	3	33	1974	1974	NUM
inlawrev-3387	3	34	(	(	PUNCT
inlawrev-3387	3	35	"	"	PUNCT
inlawrev-3387	3	36	erisa	erisa	NOUN
inlawrev-3387	3	37	"	"	PUNCT
inlawrev-3387	3	38	)	)	PUNCT
inlawrev-3387	3	39	.	.	PUNCT
inlawrev-3387	4	1	'	'	PUNCT
inlawrev-3387	5	1	*	*	PUNCT
inlawrev-3387	5	2	while	while	SCONJ
inlawrev-3387	5	3	participants	participant	NOUN
inlawrev-3387	5	4	and	and	CCONJ
inlawrev-3387	5	5	plan	plan	NOUN
inlawrev-3387	5	6	sponsors	sponsor	NOUN
inlawrev-3387	5	7	may	may	AUX
inlawrev-3387	5	8	view	view	VERB
inlawrev-3387	5	9	their	their	PRON
inlawrev-3387	5	10	individual	individual	ADJ
inlawrev-3387	5	11	risks	risk	NOUN
inlawrev-3387	5	12	differently	differently	ADV
inlawrev-3387	5	13	,	,	PUNCT
inlawrev-3387	5	14	they	they	PRON
inlawrev-3387	5	15	are	be	AUX
inlawrev-3387	5	16	not	not	PART
inlawrev-3387	5	17	completely	completely	ADV
inlawrev-3387	5	18	distinct	distinct	ADJ
inlawrev-3387	5	19	.	.	PUNCT
inlawrev-3387	6	1	the	the	DET
inlawrev-3387	6	2	risks	risk	NOUN
inlawrev-3387	6	3	derive	derive	VERB
inlawrev-3387	6	4	from	from	ADP
inlawrev-3387	6	5	a	a	DET
inlawrev-3387	6	6	determination	determination	NOUN
inlawrev-3387	6	7	ofwho	ofwho	NOUN
inlawrev-3387	6	8	is	be	AUX
inlawrev-3387	6	9	liable	liable	ADJ
inlawrev-3387	6	10	for	for	ADP
inlawrev-3387	6	11	losses	loss	NOUN
inlawrev-3387	6	12	in	in	ADP
inlawrev-3387	6	13	participants	participant	NOUN
inlawrev-3387	6	14	'	'	PART
inlawrev-3387	6	15	account	account	NOUN
inlawrev-3387	6	16	balances	balance	NOUN
inlawrev-3387	6	17	due	due	ADP
inlawrev-3387	6	18	to	to	ADP
inlawrev-3387	6	19	investment	investment	NOUN
inlawrev-3387	6	20	performance	performance	NOUN
inlawrev-3387	6	21	.	.	PUNCT
inlawrev-3387	7	1	if	if	SCONJ
inlawrev-3387	7	2	the	the	DET
inlawrev-3387	7	3	plan	plan	NOUN
inlawrev-3387	7	4	complies	comply	VERB
inlawrev-3387	7	5	with	with	ADP
inlawrev-3387	7	6	the	the	DET
inlawrev-3387	7	7	requirements	requirement	NOUN
inlawrev-3387	7	8	of	of	ADP
inlawrev-3387	7	9	erisa	erisa	NOUN
inlawrev-3387	7	10	section	section	NOUN
inlawrev-3387	7	11	404(c	404(c	PROPN
inlawrev-3387	7	12	)	)	PUNCT
inlawrev-3387	7	13	and	and	CCONJ
inlawrev-3387	7	14	the	the	DET
inlawrev-3387	7	15	underlying	underlying	ADJ
inlawrev-3387	7	16	department	department	NOUN
inlawrev-3387	7	17	of	of	ADP
inlawrev-3387	7	18	labor	labor	NOUN
inlawrev-3387	7	19	(	(	PUNCT
inlawrev-3387	7	20	"	"	PUNCT
inlawrev-3387	7	21	dol	dol	NOUN
inlawrev-3387	7	22	"	"	PUNCT
inlawrev-3387	7	23	)	)	PUNCT
inlawrev-3387	7	24	regulations	regulation	NOUN
inlawrev-3387	7	25	,	,	PUNCT
inlawrev-3387	7	26	the	the	DET
inlawrev-3387	7	27	plan	plan	NOUN
inlawrev-3387	7	28	sponsor	sponsor	NOUN
inlawrev-3387	7	29	obtains	obtain	VERB
inlawrev-3387	7	30	relief	relief	NOUN
inlawrev-3387	7	31	from	from	ADP
inlawrev-3387	7	32	liability	liability	NOUN
inlawrev-3387	7	33	for	for	ADP
inlawrev-3387	7	34	losses	loss	NOUN
inlawrev-3387	7	35	to	to	ADP
inlawrev-3387	7	36	participants	participant	NOUN
inlawrev-3387	7	37	'	'	PART
inlawrev-3387	7	38	accounts	account	NOUN
inlawrev-3387	7	39	and	and	CCONJ
inlawrev-3387	7	40	the	the	DET
inlawrev-3387	7	41	plan	plan	NOUN
inlawrev-3387	7	42	participants	participant	NOUN
inlawrev-3387	7	43	bear	bear	VERB
inlawrev-3387	7	44	the	the	DET
inlawrev-3387	7	45	investment	investment	NOUN
inlawrev-3387	7	46	risk	risk	NOUN
inlawrev-3387	7	47	.	.	PUNCT
inlawrev-3387	8	1	if	if	SCONJ
inlawrev-3387	8	2	the	the	DET
inlawrev-3387	8	3	sponsor	sponsor	NOUN
inlawrev-3387	8	4	maintains	maintain	VERB
inlawrev-3387	8	5	a	a	DET
inlawrev-3387	8	6	participant	participant	ADV
inlawrev-3387	8	7	-	-	PUNCT
inlawrev-3387	8	8	directed	direct	VERB
inlawrev-3387	8	9	account	account	NOUN
inlawrev-3387	8	10	plan	plan	NOUN
inlawrev-3387	8	11	,	,	PUNCT
inlawrev-3387	8	12	the	the	DET
inlawrev-3387	8	13	sponsor	sponsor	NOUN
inlawrev-3387	8	14	should	should	AUX
inlawrev-3387	8	15	follow	follow	VERB
inlawrev-3387	8	16	the	the	DET
inlawrev-3387	8	17	rules	rule	NOUN
inlawrev-3387	8	18	set	set	VERB
inlawrev-3387	8	19	forth	forth	ADP
inlawrev-3387	8	20	by	by	ADP
inlawrev-3387	8	21	erisa	erisa	NOUN
inlawrev-3387	8	22	section	section	NOUN
inlawrev-3387	8	23	404(c	404(c	PROPN
inlawrev-3387	8	24	)	)	PUNCT
inlawrev-3387	8	25	.	.	PUNCT
inlawrev-3387	9	1	however	however	ADV
inlawrev-3387	9	2	,	,	PUNCT
inlawrev-3387	9	3	this	this	PRON
inlawrev-3387	9	4	is	be	AUX
inlawrev-3387	9	5	not	not	PART
inlawrev-3387	9	6	necessarily	necessarily	ADV
inlawrev-3387	9	7	a	a	DET
inlawrev-3387	9	8	simple	simple	ADJ
inlawrev-3387	9	9	task	task	NOUN
inlawrev-3387	9	10	.	.	PUNCT
inlawrev-3387	10	1	the	the	DET
inlawrev-3387	10	2	requirements	requirement	NOUN
inlawrev-3387	10	3	of	of	ADP
inlawrev-3387	10	4	erisa	erisa	NOUN
inlawrev-3387	10	5	section	section	NOUN
inlawrev-3387	10	6	404(c	404(c	PROPN
inlawrev-3387	10	7	)	)	PUNCT
inlawrev-3387	10	8	are	be	AUX
inlawrev-3387	10	9	extremely	extremely	ADV
inlawrev-3387	10	10	complex	complex	ADJ
inlawrev-3387	10	11	and	and	CCONJ
inlawrev-3387	10	12	may	may	AUX
inlawrev-3387	10	13	be	be	AUX
inlawrev-3387	10	14	difficult	difficult	ADJ
inlawrev-3387	10	15	if	if	SCONJ
inlawrev-3387	10	16	not	not	PART
inlawrev-3387	10	17	impossible	impossible	ADJ
inlawrev-3387	10	18	to	to	PART
inlawrev-3387	10	19	meet	meet	VERB
inlawrev-3387	10	20	in	in	ADP
inlawrev-3387	10	21	plans	plan	NOUN
inlawrev-3387	10	22	which	which	PRON
inlawrev-3387	10	23	offer	offer	VERB
inlawrev-3387	10	24	a	a	DET
inlawrev-3387	10	25	large	large	ADJ
inlawrev-3387	10	26	number	number	NOUN
inlawrev-3387	10	27	of	of	ADP
inlawrev-3387	10	28	investment	investment	NOUN
inlawrev-3387	10	29	alternatives	alternative	NOUN
inlawrev-3387	10	30	.	.	PUNCT
inlawrev-3387	11	1	the	the	DET
inlawrev-3387	11	2	increasing	increase	VERB
inlawrev-3387	11	3	use	use	NOUN
inlawrev-3387	11	4	of	of	ADP
inlawrev-3387	11	5	automated	automate	VERB
inlawrev-3387	11	6	telephone	telephone	NOUN
inlawrev-3387	11	7	systems	system	NOUN
inlawrev-3387	11	8	and	and	CCONJ
inlawrev-3387	11	9	computers	computer	NOUN
inlawrev-3387	11	10	as	as	ADP
inlawrev-3387	11	11	a	a	DET
inlawrev-3387	11	12	form	form	NOUN
inlawrev-3387	11	13	of	of	ADP
inlawrev-3387	11	14	communication	communication	NOUN
inlawrev-3387	11	15	may	may	AUX
inlawrev-3387	11	16	also	also	ADV
inlawrev-3387	11	17	make	make	VERB
inlawrev-3387	11	18	it	it	PRON
inlawrev-3387	11	19	difficult	difficult	ADJ
inlawrev-3387	11	20	for	for	SCONJ
inlawrev-3387	11	21	plan	plan	NOUN
inlawrev-3387	11	22	sponsors	sponsor	NOUN
inlawrev-3387	11	23	to	to	PART
inlawrev-3387	11	24	comply	comply	VERB
inlawrev-3387	11	25	with	with	ADP
inlawrev-3387	11	26	some	some	PRON
inlawrev-3387	11	27	of	of	ADP
inlawrev-3387	11	28	the	the	DET
inlawrev-3387	11	29	requirements	requirement	NOUN
inlawrev-3387	11	30	of	of	ADP
inlawrev-3387	11	31	erisa	erisa	NOUN
inlawrev-3387	11	32	section	section	NOUN
inlawrev-3387	11	33	404(c	404(c	PROPN
inlawrev-3387	11	34	)	)	PUNCT
inlawrev-3387	11	35	.	.	PUNCT
inlawrev-3387	12	1	this	this	DET
inlawrev-3387	12	2	note	note	NOUN
inlawrev-3387	12	3	analyzes	analyze	VERB
inlawrev-3387	12	4	the	the	DET
inlawrev-3387	12	5	requirements	requirement	NOUN
inlawrev-3387	12	6	of	of	ADP
inlawrev-3387	12	7	erisa	erisa	NOUN
inlawrev-3387	12	8	section	section	NOUN
inlawrev-3387	12	9	404(c	404(c	PROPN
inlawrev-3387	12	10	)	)	PUNCT
inlawrev-3387	12	11	and	and	CCONJ
inlawrev-3387	12	12	assesses	assess	VERB
inlawrev-3387	12	13	the	the	DET
inlawrev-3387	12	14	compliance	compliance	NOUN
inlawrev-3387	12	15	difficulties	difficulty	NOUN
inlawrev-3387	12	16	facing	face	VERB
inlawrev-3387	12	17	plans	plan	NOUN
inlawrev-3387	12	18	that	that	PRON
inlawrev-3387	12	19	offer	offer	VERB
inlawrev-3387	12	20	a	a	DET
inlawrev-3387	12	21	large	large	ADJ
inlawrev-3387	12	22	number	number	NOUN
inlawrev-3387	12	23	of	of	ADP
inlawrev-3387	12	24	investment	investment	NOUN
inlawrev-3387	12	25	alternatives	alternative	NOUN
inlawrev-3387	12	26	and/or	and/or	CCONJ
inlawrev-3387	12	27	automated	automate	VERB
inlawrev-3387	12	28	interaction	interaction	NOUN
inlawrev-3387	12	29	by	by	ADP
inlawrev-3387	12	30	plan	plan	NOUN
inlawrev-3387	12	31	participants	participant	NOUN
inlawrev-3387	12	32	.	.	PUNCT
inlawrev-3387	13	1	the	the	DET
inlawrev-3387	13	2	risks	risk	NOUN
inlawrev-3387	13	3	to	to	ADP
inlawrev-3387	13	4	participants	participant	NOUN
inlawrev-3387	13	5	in	in	ADP
inlawrev-3387	13	6	such	such	ADJ
inlawrev-3387	13	7	plans	plan	NOUN
inlawrev-3387	13	8	are	be	AUX
inlawrev-3387	13	9	analyzed	analyze	VERB
inlawrev-3387	13	10	by	by	ADP
inlawrev-3387	13	11	reviewing	review	VERB
inlawrev-3387	13	12	the	the	DET
inlawrev-3387	13	13	original	original	ADJ
inlawrev-3387	13	14	purpose	purpose	NOUN
inlawrev-3387	13	15	of	of	ADP
inlawrev-3387	13	16	*	*	PUNCT
inlawrev-3387	13	17	j.d	j.d	PROPN
inlawrev-3387	13	18	.	.	PROPN
inlawrev-3387	13	19	candidate	candidate	PROPN
inlawrev-3387	13	20	,	,	PUNCT
inlawrev-3387	13	21	1999	1999	NUM
inlawrev-3387	13	22	,	,	PUNCT
inlawrev-3387	13	23	indiana	indiana	PROPN
inlawrev-3387	13	24	university	university	PROPN
inlawrev-3387	13	25	school	school	NOUN
inlawrev-3387	13	26	of	of	ADP
inlawrev-3387	13	27	law	law	NOUN
inlawrev-3387	13	28	—	—	PUNCT
inlawrev-3387	13	29	indianapolis	indianapolis	PROPN
inlawrev-3387	13	30	;	;	PUNCT
inlawrev-3387	13	31	b.s	b.s	PROPN
inlawrev-3387	13	32	.	.	PROPN
inlawrev-3387	13	33	,	,	PUNCT
inlawrev-3387	13	34	1989	1989	NUM
inlawrev-3387	13	35	,	,	PUNCT
inlawrev-3387	13	36	indiana	indiana	PROPN
inlawrev-3387	13	37	university	university	PROPN
inlawrev-3387	13	38	,	,	PUNCT
inlawrev-3387	13	39	bloomington	bloomington	PROPN
inlawrev-3387	13	40	,	,	PUNCT
inlawrev-3387	13	41	indiana	indiana	PROPN
inlawrev-3387	13	42	.	.	PROPN
inlawrev-3387	14	1	1	1	X
inlawrev-3387	14	2	.	.	PUNCT
inlawrev-3387	15	1	see	see	VERB
inlawrev-3387	15	2	,	,	PUNCT
inlawrev-3387	15	3	e.g.	e.g.	ADV
inlawrev-3387	15	4	,	,	PUNCT
inlawrev-3387	15	5	john	john	PROPN
inlawrev-3387	15	6	collins	collins	PROPN
inlawrev-3387	15	7	,	,	PUNCT
inlawrev-3387	15	8	watch	watch	VERB
inlawrev-3387	15	9	outfor	outfor	ADP
inlawrev-3387	15	10	hidden	hide	VERB
inlawrev-3387	15	11	risks	risk	NOUN
inlawrev-3387	15	12	in	in	ADP
inlawrev-3387	15	13	401(k	401(k	NOUN
inlawrev-3387	15	14	)	)	PUNCT
inlawrev-3387	15	15	plans	plan	NOUN
inlawrev-3387	15	16	,	,	PUNCT
inlawrev-3387	15	17	dallas	dallas	PROPN
inlawrev-3387	15	18	bus	bus	NOUN
inlawrev-3387	15	19	.	.	PUNCT
inlawrev-3387	16	1	j.	j.	PROPN
inlawrev-3387	16	2	,	,	PUNCT
inlawrev-3387	16	3	may	may	AUX
inlawrev-3387	16	4	23	23	NUM
inlawrev-3387	16	5	,	,	PUNCT
inlawrev-3387	16	6	1997	1997	NUM
inlawrev-3387	16	7	,	,	PUNCT
inlawrev-3387	16	8	at	at	ADP
inlawrev-3387	16	9	12b	12b	NOUN
inlawrev-3387	16	10	.	.	PUNCT
inlawrev-3387	17	1	2	2	X
inlawrev-3387	17	2	.	.	X
inlawrev-3387	17	3	see	see	VERB
inlawrev-3387	17	4	26	26	NUM
inlawrev-3387	17	5	u.s.c	u.s.c	ADJ
inlawrev-3387	17	6	.	.	PUNCT
inlawrev-3387	18	1	§	§	PROPN
inlawrev-3387	18	2	401(k	401(k	PROPN
inlawrev-3387	18	3	)	)	PUNCT
inlawrev-3387	18	4	(	(	PUNCT
inlawrev-3387	18	5	1994	1994	NUM
inlawrev-3387	18	6	&	&	CCONJ
inlawrev-3387	18	7	supp	supp	PROPN
inlawrev-3387	18	8	.	.	PUNCT
inlawrev-3387	19	1	ii	ii	PROPN
inlawrev-3387	19	2	1996	1996	NUM
inlawrev-3387	19	3	)	)	PUNCT
inlawrev-3387	19	4	;	;	PUNCT
inlawrev-3387	19	5	interpretive	interpretive	ADJ
inlawrev-3387	19	6	bulletins	bulletin	NOUN
inlawrev-3387	19	7	relating	relate	VERB
inlawrev-3387	19	8	to	to	ADP
inlawrev-3387	19	9	the	the	DET
inlawrev-3387	19	10	employee	employee	NOUN
inlawrev-3387	19	11	retirement	retirement	PROPN
inlawrev-3387	19	12	income	income	PROPN
inlawrev-3387	19	13	security	security	PROPN
inlawrev-3387	19	14	act	act	NOUN
inlawrev-3387	19	15	of	of	ADP
inlawrev-3387	19	16	1974	1974	NUM
inlawrev-3387	19	17	(	(	PUNCT
inlawrev-3387	19	18	erisa	erisa	NOUN
inlawrev-3387	19	19	)	)	PUNCT
inlawrev-3387	20	1	[	[	X
inlawrev-3387	20	2	hereinafter	hereinafter	VERB
inlawrev-3387	20	3	interpretive	interpretive	ADJ
inlawrev-3387	20	4	bulletins	bulletin	NOUN
inlawrev-3387	20	5	]	]	PUNCT
inlawrev-3387	20	6	,	,	PUNCT
inlawrev-3387	20	7	29	29	NUM
inlawrev-3387	20	8	c.f.r	c.f.r	NOUN
inlawrev-3387	20	9	.	.	PUNCT
inlawrev-3387	21	1	§	§	PROPN
inlawrev-3387	21	2	2509.96	2509.96	NUM
inlawrev-3387	21	3	-	-	SYM
inlawrev-3387	21	4	1(1998	1(1998	NUM
inlawrev-3387	21	5	)	)	PUNCT
inlawrev-3387	21	6	.	.	PUNCT
inlawrev-3387	22	1	3	3	X
inlawrev-3387	22	2	.	.	X
inlawrev-3387	22	3	interpretive	interpretive	ADJ
inlawrev-3387	22	4	bulletins	bulletin	NOUN
inlawrev-3387	22	5	,	,	PUNCT
inlawrev-3387	22	6	29	29	NUM
inlawrev-3387	22	7	c.f.r	c.f.r	NOUN
inlawrev-3387	22	8	.	.	PUNCT
inlawrev-3387	23	1	§	§	PROPN
inlawrev-3387	23	2	2509.96	2509.96	NUM
inlawrev-3387	23	3	-	-	SYM
inlawrev-3387	23	4	1	1	NUM
inlawrev-3387	23	5	(	(	PUNCT
inlawrev-3387	23	6	1998	1998	NUM
inlawrev-3387	23	7	)	)	PUNCT
inlawrev-3387	23	8	.	.	PUNCT
inlawrev-3387	24	1	4	4	X
inlawrev-3387	24	2	.	.	X
inlawrev-3387	24	3	erisa	erisa	VERB
inlawrev-3387	24	4	§	§	PROPN
inlawrev-3387	24	5	404(c	404(c	PROPN
inlawrev-3387	24	6	)	)	PUNCT
inlawrev-3387	24	7	,	,	PUNCT
inlawrev-3387	24	8	29	29	NUM
inlawrev-3387	24	9	u.s.c	u.s.c	ADJ
inlawrev-3387	24	10	.	.	PUNCT
inlawrev-3387	25	1	§	§	PROPN
inlawrev-3387	25	2	1	1	NUM
inlawrev-3387	25	3	104(c	104(c	PROPN
inlawrev-3387	25	4	)	)	PUNCT
inlawrev-3387	25	5	(	(	PUNCT
inlawrev-3387	25	6	1994	1994	NUM
inlawrev-3387	25	7	&	&	CCONJ
inlawrev-3387	25	8	supp	supp	PROPN
inlawrev-3387	25	9	.	.	PUNCT
inlawrev-3387	26	1	ii	ii	PROPN
inlawrev-3387	26	2	1996	1996	NUM
inlawrev-3387	26	3	)	)	PUNCT
inlawrev-3387	26	4	.	.	PUNCT
inlawrev-3387	27	1	1468	1468	NUM
inlawrev-3387	27	2	indiana	indiana	PROPN
inlawrev-3387	27	3	law	law	PROPN
inlawrev-3387	27	4	review	review	NOUN
inlawrev-3387	27	5	[	[	X
inlawrev-3387	27	6	vol	vol	NOUN
inlawrev-3387	27	7	.	.	PUNCT
inlawrev-3387	28	1	32	32	NUM
inlawrev-3387	28	2	:	:	SYM
inlawrev-3387	28	3	1467	1467	NUM
inlawrev-3387	28	4	erisa	erisa	NOUN
inlawrev-3387	28	5	to	to	PART
inlawrev-3387	28	6	determine	determine	VERB
inlawrev-3387	28	7	if	if	SCONJ
inlawrev-3387	28	8	current	current	ADJ
inlawrev-3387	28	9	regulations	regulation	NOUN
inlawrev-3387	28	10	and	and	CCONJ
inlawrev-3387	28	11	practices	practice	NOUN
inlawrev-3387	28	12	are	be	AUX
inlawrev-3387	28	13	promoting	promote	VERB
inlawrev-3387	28	14	that	that	DET
inlawrev-3387	28	15	purpose	purpose	NOUN
inlawrev-3387	28	16	.	.	PUNCT
inlawrev-3387	29	1	finally	finally	ADV
inlawrev-3387	29	2	,	,	PUNCT
inlawrev-3387	29	3	this	this	DET
inlawrev-3387	29	4	note	note	NOUN
inlawrev-3387	29	5	proposes	propose	VERB
inlawrev-3387	29	6	changes	change	NOUN
inlawrev-3387	29	7	to	to	ADP
inlawrev-3387	29	8	the	the	DET
inlawrev-3387	29	9	erisa	erisa	NOUN
inlawrev-3387	29	10	regulations	regulation	NOUN
inlawrev-3387	29	11	and	and	CCONJ
inlawrev-3387	29	12	dol	dol	NOUN
inlawrev-3387	29	13	enforcement	enforcement	NOUN
inlawrev-3387	29	14	practices	practice	NOUN
inlawrev-3387	29	15	to	to	PART
inlawrev-3387	29	16	better	well	ADV
inlawrev-3387	29	17	promote	promote	VERB
inlawrev-3387	29	18	the	the	DET
inlawrev-3387	29	19	interests	interest	NOUN
inlawrev-3387	29	20	of	of	ADP
inlawrev-3387	29	21	both	both	PRON
inlawrev-3387	29	22	plan	plan	VERB
inlawrev-3387	29	23	participants	participant	NOUN
inlawrev-3387	29	24	and	and	CCONJ
inlawrev-3387	29	25	plan	plan	NOUN
inlawrev-3387	29	26	sponsors	sponsor	NOUN
inlawrev-3387	29	27	.	.	PUNCT
inlawrev-3387	30	1	the	the	DET
inlawrev-3387	30	2	changes	change	NOUN
inlawrev-3387	30	3	most	most	ADV
inlawrev-3387	30	4	likely	likely	ADJ
inlawrev-3387	30	5	to	to	PART
inlawrev-3387	30	6	occur	occur	VERB
inlawrev-3387	30	7	with	with	ADP
inlawrev-3387	30	8	respect	respect	NOUN
inlawrev-3387	30	9	to	to	ADP
inlawrev-3387	30	10	participant	participant	ADJ
inlawrev-3387	30	11	-	-	PUNCT
inlawrev-3387	30	12	directed	direct	VERB
inlawrev-3387	30	13	plans	plan	NOUN
inlawrev-3387	30	14	are	be	AUX
inlawrev-3387	30	15	adjustments	adjustment	NOUN
inlawrev-3387	30	16	to	to	ADP
inlawrev-3387	30	17	the	the	DET
inlawrev-3387	30	18	notice	notice	NOUN
inlawrev-3387	30	19	,	,	PUNCT
inlawrev-3387	30	20	election	election	NOUN
inlawrev-3387	30	21	,	,	PUNCT
inlawrev-3387	30	22	and	and	CCONJ
inlawrev-3387	30	23	disclosure	disclosure	NOUN
inlawrev-3387	30	24	requirements	requirement	NOUN
inlawrev-3387	30	25	of	of	ADP
inlawrev-3387	30	26	erisa	erisa	NOUN
inlawrev-3387	30	27	and	and	CCONJ
inlawrev-3387	30	28	the	the	DET
inlawrev-3387	30	29	internal	internal	ADJ
inlawrev-3387	30	30	revenue	revenue	NOUN
inlawrev-3387	30	31	code	code	NOUN
inlawrev-3387	30	32	to	to	PART
inlawrev-3387	30	33	accommodate	accommodate	VERB
inlawrev-3387	30	34	the	the	DET
inlawrev-3387	30	35	use	use	NOUN
inlawrev-3387	30	36	of	of	ADP
inlawrev-3387	30	37	new	new	ADJ
inlawrev-3387	30	38	technologies	technology	NOUN
inlawrev-3387	30	39	in	in	ADP
inlawrev-3387	30	40	plan	plan	NOUN
inlawrev-3387	30	41	administration	administration	NOUN
inlawrev-3387	30	42	.	.	PUNCT
inlawrev-3387	31	1	the	the	DET
inlawrev-3387	31	2	taxpayer	taxpayer	NOUN
inlawrev-3387	31	3	relief	relief	PROPN
inlawrev-3387	31	4	act	act	NOUN
inlawrev-3387	31	5	of	of	ADP
inlawrev-3387	31	6	1997	1997	NUM
inlawrev-3387	31	7	(	(	PUNCT
inlawrev-3387	31	8	"	"	PUNCT
inlawrev-3387	31	9	the	the	DET
inlawrev-3387	31	10	act")^	act")^	PROPN
inlawrev-3387	31	11	calls	call	VERB
inlawrev-3387	31	12	for	for	SCONJ
inlawrev-3387	31	13	the	the	DET
inlawrev-3387	31	14	secretary	secretary	PROPN
inlawrev-3387	31	15	of	of	ADP
inlawrev-3387	31	16	labor	labor	NOUN
inlawrev-3387	31	17	to	to	PART
inlawrev-3387	31	18	interpret	interpret	VERB
inlawrev-3387	31	19	the	the	DET
inlawrev-3387	31	20	existing	exist	VERB
inlawrev-3387	31	21	requirements	requirement	NOUN
inlawrev-3387	31	22	to	to	PART
inlawrev-3387	31	23	allow	allow	VERB
inlawrev-3387	31	24	for	for	ADP
inlawrev-3387	31	25	the	the	DET
inlawrev-3387	31	26	use	use	NOUN
inlawrev-3387	31	27	of	of	ADP
inlawrev-3387	31	28	current	current	ADJ
inlawrev-3387	31	29	technology	technology	NOUN
inlawrev-3387	31	30	while	while	SCONJ
inlawrev-3387	31	31	protecting	protect	VERB
inlawrev-3387	31	32	the	the	DET
inlawrev-3387	31	33	rights	right	NOUN
inlawrev-3387	31	34	of	of	ADP
inlawrev-3387	31	35	participants	participant	NOUN
inlawrev-3387	31	36	and	and	CCONJ
inlawrev-3387	31	37	beneficiaries	beneficiary	NOUN
inlawrev-3387	31	38	in	in	ADP
inlawrev-3387	31	39	such	such	ADJ
inlawrev-3387	31	40	plans.^	plans.^	NOUN
inlawrev-3387	31	41	the	the	DET
inlawrev-3387	31	42	interpretive	interpretive	ADJ
inlawrev-3387	31	43	regulations	regulation	NOUN
inlawrev-3387	31	44	called	call	VERB
inlawrev-3387	31	45	for	for	ADP
inlawrev-3387	31	46	by	by	ADP
inlawrev-3387	31	47	the	the	DET
inlawrev-3387	31	48	act	act	NOUN
inlawrev-3387	31	49	are	be	AUX
inlawrev-3387	31	50	due	due	ADJ
inlawrev-3387	31	51	to	to	PART
inlawrev-3387	31	52	be	be	AUX
inlawrev-3387	31	53	published	publish	VERB
inlawrev-3387	31	54	by	by	ADP
inlawrev-3387	31	55	the	the	DET
inlawrev-3387	31	56	secretary	secretary	NOUN
inlawrev-3387	31	57	no	no	ADV
inlawrev-3387	31	58	later	later	ADV
inlawrev-3387	31	59	than	than	ADP
inlawrev-3387	31	60	december	december	PROPN
inlawrev-3387	31	61	31	31	NUM
inlawrev-3387	31	62	,	,	PUNCT
inlawrev-3387	31	63	1998.^	1998.^	NUM
inlawrev-3387	31	64	i.	i.	NOUN
inlawrev-3387	31	65	compliance	compliance	NOUN
inlawrev-3387	31	66	under	under	ADP
inlawrev-3387	31	67	erisa	erisa	NOUN
inlawrev-3387	31	68	section	section	NOUN
inlawrev-3387	31	69	404(c	404(c	PROPN
inlawrev-3387	31	70	)	)	PUNCT
inlawrev-3387	31	71	congress	congress	PROPN
inlawrev-3387	31	72	enacted	enact	VERB
inlawrev-3387	31	73	erisa	erisa	NOUN
inlawrev-3387	31	74	in	in	ADP
inlawrev-3387	31	75	1974	1974	NUM
inlawrev-3387	31	76	to	to	PART
inlawrev-3387	31	77	regulate	regulate	VERB
inlawrev-3387	31	78	the	the	DET
inlawrev-3387	31	79	private	private	ADJ
inlawrev-3387	31	80	pension	pension	NOUN
inlawrev-3387	31	81	system	system	NOUN
inlawrev-3387	31	82	.	.	PUNCT
inlawrev-3387	32	1	erisa	erisa	NOUN
inlawrev-3387	32	2	sets	set	VERB
inlawrev-3387	32	3	disclosure	disclosure	NOUN
inlawrev-3387	32	4	and	and	CCONJ
inlawrev-3387	32	5	reporting	reporting	NOUN
inlawrev-3387	32	6	requirements	requirement	NOUN
inlawrev-3387	32	7	for	for	ADP
inlawrev-3387	32	8	retirement	retirement	NOUN
inlawrev-3387	32	9	plan	plan	NOUN
inlawrev-3387	32	10	sponsors	sponsor	VERB
inlawrev-3387	32	11	5	5	NUM
inlawrev-3387	32	12	.	.	PUNCT
inlawrev-3387	33	1	taxpayer	taxpayer	NOUN
inlawrev-3387	33	2	relief	relief	PROPN
inlawrev-3387	33	3	act	act	NOUN
inlawrev-3387	33	4	of	of	ADP
inlawrev-3387	33	5	1997	1997	NUM
inlawrev-3387	33	6	§	§	PROPN
inlawrev-3387	33	7	1510(a	1510(a	NUM
inlawrev-3387	33	8	)	)	PUNCT
inlawrev-3387	33	9	,	,	PUNCT
inlawrev-3387	33	10	pub	pub	NOUN
inlawrev-3387	33	11	.	.	PUNCT
inlawrev-3387	34	1	l.	l.	PROPN
inlawrev-3387	34	2	no	no	INTJ
inlawrev-3387	34	3	.	.	PROPN
inlawrev-3387	35	1	105	105	NUM
inlawrev-3387	35	2	-	-	SYM
inlawrev-3387	35	3	34	34	NUM
inlawrev-3387	35	4	,	,	PUNCT
inlawrev-3387	35	5	1	1	NUM
inlawrev-3387	35	6	1	1	NUM
inlawrev-3387	35	7	1	1	NUM
inlawrev-3387	35	8	stat	stat	NOUN
inlawrev-3387	35	9	.	.	PUNCT
inlawrev-3387	36	1	788	788	NUM
inlawrev-3387	36	2	,	,	PUNCT
inlawrev-3387	36	3	1068	1068	NUM
inlawrev-3387	36	4	-	-	SYM
inlawrev-3387	36	5	69	69	NUM
inlawrev-3387	36	6	(	(	PUNCT
inlawrev-3387	36	7	1997	1997	NUM
inlawrev-3387	36	8	)	)	PUNCT
inlawrev-3387	36	9	.	.	PUNCT
inlawrev-3387	37	1	6	6	X
inlawrev-3387	37	2	.	.	X
inlawrev-3387	38	1	i	i	PRON
inlawrev-3387	38	2	d.	d.	PROPN
inlawrev-3387	38	3	§	§	PROPN
inlawrev-3387	38	4	1510(a	1510(a	NUM
inlawrev-3387	38	5	)	)	PUNCT
inlawrev-3387	38	6	,	,	PUNCT
inlawrev-3387	38	7	1	1	NUM
inlawrev-3387	38	8	1	1	NUM
inlawrev-3387	38	9	1	1	NUM
inlawrev-3387	38	10	stat	stat	NOUN
inlawrev-3387	38	11	,	,	PUNCT
inlawrev-3387	38	12	at	at	ADP
inlawrev-3387	38	13	1068	1068	NUM
inlawrev-3387	38	14	-	-	SYM
inlawrev-3387	38	15	69	69	NUM
inlawrev-3387	38	16	.	.	PUNCT
inlawrev-3387	39	1	7	7	X
inlawrev-3387	39	2	.	.	X
inlawrev-3387	40	1	i	i	PRON
inlawrev-3387	40	2	d.	d.	PROPN
inlawrev-3387	40	3	at	at	ADP
inlawrev-3387	40	4	1068	1068	NUM
inlawrev-3387	40	5	.	.	PUNCT
inlawrev-3387	41	1	the	the	DET
inlawrev-3387	41	2	secretary	secretary	PROPN
inlawrev-3387	41	3	of	of	ADP
inlawrev-3387	41	4	labor	labor	PROPN
inlawrev-3387	41	5	published	publish	VERB
inlawrev-3387	41	6	proposed	propose	VERB
inlawrev-3387	41	7	regulations	regulation	NOUN
inlawrev-3387	41	8	and	and	CCONJ
inlawrev-3387	41	9	invited	invite	VERB
inlawrev-3387	41	10	public	public	ADJ
inlawrev-3387	41	11	comments	comment	NOUN
inlawrev-3387	41	12	on	on	ADP
inlawrev-3387	41	13	the	the	DET
inlawrev-3387	41	14	use	use	NOUN
inlawrev-3387	41	15	of	of	ADP
inlawrev-3387	41	16	electronic	electronic	ADJ
inlawrev-3387	41	17	communication	communication	NOUN
inlawrev-3387	41	18	and	and	CCONJ
inlawrev-3387	41	19	recordkeeping	recordkeeping	NOUN
inlawrev-3387	41	20	technologies	technology	NOUN
inlawrev-3387	41	21	by	by	ADP
inlawrev-3387	41	22	employee	employee	NOUN
inlawrev-3387	41	23	benefit	benefit	NOUN
inlawrev-3387	41	24	plans	plan	NOUN
inlawrev-3387	41	25	on	on	ADP
inlawrev-3387	41	26	january	january	PROPN
inlawrev-3387	41	27	28	28	NUM
inlawrev-3387	41	28	,	,	PUNCT
inlawrev-3387	41	29	1999	1999	NUM
inlawrev-3387	41	30	.	.	PUNCT
inlawrev-3387	42	1	use	use	NOUN
inlawrev-3387	42	2	of	of	ADP
inlawrev-3387	42	3	electronic	electronic	ADJ
inlawrev-3387	42	4	communication	communication	NOUN
inlawrev-3387	42	5	and	and	CCONJ
inlawrev-3387	42	6	recordkeeping	recordkeeping	NOUN
inlawrev-3387	42	7	technologies	technology	NOUN
inlawrev-3387	42	8	by	by	ADP
inlawrev-3387	42	9	employee	employee	NOUN
inlawrev-3387	42	10	pension	pension	NOUN
inlawrev-3387	42	11	and	and	CCONJ
inlawrev-3387	42	12	welfare	welfare	NOUN
inlawrev-3387	42	13	benefit	benefit	NOUN
inlawrev-3387	42	14	plans	plan	NOUN
inlawrev-3387	42	15	,	,	PUNCT
inlawrev-3387	42	16	64	64	NUM
inlawrev-3387	42	17	fed	feed	VERB
inlawrev-3387	42	18	.	.	PUNCT
inlawrev-3387	43	1	reg	reg	PROPN
inlawrev-3387	43	2	.	.	PUNCT
inlawrev-3387	44	1	4506	4506	NUM
inlawrev-3387	44	2	(	(	PUNCT
inlawrev-3387	44	3	1999	1999	NUM
inlawrev-3387	44	4	)	)	PUNCT
inlawrev-3387	44	5	(	(	PUNCT
inlawrev-3387	44	6	to	to	PART
inlawrev-3387	44	7	be	be	AUX
inlawrev-3387	44	8	codified	codify	VERB
inlawrev-3387	44	9	at	at	ADP
inlawrev-3387	44	10	29	29	NUM
inlawrev-3387	44	11	c.f.r	c.f.r	NOUN
inlawrev-3387	44	12	.	.	PUNCT
inlawrev-3387	45	1	pt	pt	PROPN
inlawrev-3387	45	2	.	.	PROPN
inlawrev-3387	45	3	2520	2520	NUM
inlawrev-3387	45	4	)	)	PUNCT
inlawrev-3387	45	5	(	(	PUNCT
inlawrev-3387	45	6	proposed	propose	VERB
inlawrev-3387	45	7	jan	jan	PROPN
inlawrev-3387	45	8	.	.	PROPN
inlawrev-3387	45	9	28	28	NUM
inlawrev-3387	45	10	,	,	PUNCT
inlawrev-3387	45	11	1999	1999	NUM
inlawrev-3387	45	12	)	)	PUNCT
inlawrev-3387	45	13	.	.	PUNCT
inlawrev-3387	46	1	the	the	DET
inlawrev-3387	46	2	proposed	propose	VERB
inlawrev-3387	46	3	regulations	regulation	NOUN
inlawrev-3387	46	4	set	set	VERB
inlawrev-3387	46	5	forth	forth	ADP
inlawrev-3387	46	6	a	a	DET
inlawrev-3387	46	7	safe	safe	ADJ
inlawrev-3387	46	8	harbor	harbor	NOUN
inlawrev-3387	46	9	for	for	ADP
inlawrev-3387	46	10	delivering	deliver	VERB
inlawrev-3387	46	11	required	require	VERB
inlawrev-3387	46	12	disclosures	disclosure	NOUN
inlawrev-3387	46	13	via	via	ADP
inlawrev-3387	46	14	electronic	electronic	ADJ
inlawrev-3387	46	15	media	medium	NOUN
inlawrev-3387	46	16	.	.	PUNCT
inlawrev-3387	47	1	i	i	PRON
inlawrev-3387	47	2	d.	d.	PROPN
inlawrev-3387	47	3	at	at	ADP
inlawrev-3387	47	4	4507	4507	NUM
inlawrev-3387	47	5	.	.	PUNCT
inlawrev-3387	48	1	because	because	SCONJ
inlawrev-3387	48	2	the	the	DET
inlawrev-3387	48	3	guidance	guidance	NOUN
inlawrev-3387	48	4	is	be	AUX
inlawrev-3387	48	5	in	in	ADP
inlawrev-3387	48	6	the	the	DET
inlawrev-3387	48	7	form	form	NOUN
inlawrev-3387	48	8	of	of	ADP
inlawrev-3387	48	9	a	a	DET
inlawrev-3387	48	10	safe	safe	ADJ
inlawrev-3387	48	11	harbor	harbor	NOUN
inlawrev-3387	48	12	,	,	PUNCT
inlawrev-3387	48	13	plan	plan	NOUN
inlawrev-3387	48	14	administrators	administrator	NOUN
inlawrev-3387	48	15	may	may	AUX
inlawrev-3387	48	16	rely	rely	VERB
inlawrev-3387	48	17	on	on	ADP
inlawrev-3387	48	18	the	the	DET
inlawrev-3387	48	19	proposed	propose	VERB
inlawrev-3387	48	20	provisions	provision	NOUN
inlawrev-3387	48	21	when	when	SCONJ
inlawrev-3387	48	22	utilizing	utilize	VERB
inlawrev-3387	48	23	electronic	electronic	ADJ
inlawrev-3387	48	24	delivery	delivery	NOUN
inlawrev-3387	48	25	,	,	PUNCT
inlawrev-3387	48	26	but	but	CCONJ
inlawrev-3387	48	27	the	the	DET
inlawrev-3387	48	28	proposed	propose	VERB
inlawrev-3387	48	29	regulations	regulation	NOUN
inlawrev-3387	48	30	are	be	AUX
inlawrev-3387	48	31	not	not	PART
inlawrev-3387	48	32	the	the	DET
inlawrev-3387	48	33	only	only	ADJ
inlawrev-3387	48	34	means	mean	NOUN
inlawrev-3387	48	35	that	that	PRON
inlawrev-3387	48	36	may	may	AUX
inlawrev-3387	48	37	be	be	AUX
inlawrev-3387	48	38	used	use	VERB
inlawrev-3387	48	39	by	by	ADP
inlawrev-3387	48	40	a	a	DET
inlawrev-3387	48	41	plan	plan	NOUN
inlawrev-3387	48	42	administrator	administrator	NOUN
inlawrev-3387	48	43	using	use	VERB
inlawrev-3387	48	44	electronic	electronic	ADJ
inlawrev-3387	48	45	delivery	delivery	NOUN
inlawrev-3387	48	46	.	.	PUNCT
inlawrev-3387	49	1	i	i	PRON
inlawrev-3387	49	2	d.	d.	PROPN
inlawrev-3387	49	3	the	the	DET
inlawrev-3387	49	4	proposed	propose	VERB
inlawrev-3387	49	5	regulations	regulation	NOUN
inlawrev-3387	49	6	allow	allow	VERB
inlawrev-3387	49	7	a	a	DET
inlawrev-3387	49	8	plan	plan	NOUN
inlawrev-3387	49	9	administrator	administrator	NOUN
inlawrev-3387	49	10	to	to	PART
inlawrev-3387	49	11	utilize	utilize	VERB
inlawrev-3387	49	12	electronic	electronic	ADJ
inlawrev-3387	49	13	items	item	NOUN
inlawrev-3387	49	14	but	but	CCONJ
inlawrev-3387	49	15	include	include	VERB
inlawrev-3387	49	16	provisions	provision	NOUN
inlawrev-3387	49	17	to	to	PART
inlawrev-3387	49	18	ensure	ensure	VERB
inlawrev-3387	49	19	participants	participant	NOUN
inlawrev-3387	49	20	receive	receive	VERB
inlawrev-3387	49	21	the	the	DET
inlawrev-3387	49	22	items	item	NOUN
inlawrev-3387	49	23	in	in	ADP
inlawrev-3387	49	24	a	a	DET
inlawrev-3387	49	25	form	form	NOUN
inlawrev-3387	49	26	they	they	PRON
inlawrev-3387	49	27	can	can	AUX
inlawrev-3387	49	28	use	use	VERB
inlawrev-3387	49	29	.	.	PUNCT
inlawrev-3387	50	1	under	under	ADP
inlawrev-3387	50	2	the	the	DET
inlawrev-3387	50	3	safe	safe	ADJ
inlawrev-3387	50	4	harbor	harbor	NOUN
inlawrev-3387	50	5	electronic	electronic	ADJ
inlawrev-3387	50	6	disclosure	disclosure	NOUN
inlawrev-3387	50	7	provisions	provision	NOUN
inlawrev-3387	50	8	,	,	PUNCT
inlawrev-3387	50	9	the	the	DET
inlawrev-3387	50	10	plan	plan	NOUN
inlawrev-3387	50	11	administrator	administrator	NOUN
inlawrev-3387	50	12	must	must	AUX
inlawrev-3387	50	13	:	:	PUNCT
inlawrev-3387	50	14	(	(	PUNCT
inlawrev-3387	50	15	1	1	X
inlawrev-3387	50	16	)	)	PUNCT
inlawrev-3387	50	17	take	take	VERB
inlawrev-3387	50	18	steps	step	NOUN
inlawrev-3387	50	19	to	to	PART
inlawrev-3387	50	20	ensure	ensure	VERB
inlawrev-3387	50	21	actual	actual	ADJ
inlawrev-3387	50	22	receipt	receipt	NOUN
inlawrev-3387	50	23	by	by	ADP
inlawrev-3387	50	24	participants	participant	NOUN
inlawrev-3387	50	25	;	;	PUNCT
inlawrev-3387	50	26	(	(	PUNCT
inlawrev-3387	50	27	2	2	X
inlawrev-3387	50	28	)	)	PUNCT
inlawrev-3387	50	29	conform	conform	VERB
inlawrev-3387	50	30	to	to	ADP
inlawrev-3387	50	31	erisa	erisa	PROPN
inlawrev-3387	50	32	's	's	PART
inlawrev-3387	50	33	style	style	NOUN
inlawrev-3387	50	34	,	,	PUNCT
inlawrev-3387	50	35	format	format	NOUN
inlawrev-3387	50	36	,	,	PUNCT
inlawrev-3387	50	37	and	and	CCONJ
inlawrev-3387	50	38	content	content	NOUN
inlawrev-3387	50	39	requirements	requirement	NOUN
inlawrev-3387	50	40	;	;	PUNCT
inlawrev-3387	50	41	(	(	PUNCT
inlawrev-3387	50	42	3	3	X
inlawrev-3387	50	43	)	)	PUNCT
inlawrev-3387	50	44	notify	notify	VERB
inlawrev-3387	50	45	the	the	DET
inlawrev-3387	50	46	participants	participant	NOUN
inlawrev-3387	50	47	ofthe	ofthe	VERB
inlawrev-3387	50	48	importance	importance	NOUN
inlawrev-3387	50	49	ofthe	ofthe	ADJ
inlawrev-3387	50	50	electronic	electronic	ADJ
inlawrev-3387	50	51	documents	document	NOUN
inlawrev-3387	50	52	to	to	PART
inlawrev-3387	50	53	be	be	AUX
inlawrev-3387	50	54	furnished	furnish	VERB
inlawrev-3387	50	55	;	;	PUNCT
inlawrev-3387	50	56	and	and	CCONJ
inlawrev-3387	50	57	(	(	PUNCT
inlawrev-3387	50	58	4	4	X
inlawrev-3387	50	59	)	)	PUNCT
inlawrev-3387	50	60	provide	provide	VERB
inlawrev-3387	50	61	a	a	DET
inlawrev-3387	50	62	paper	paper	NOUN
inlawrev-3387	50	63	copy	copy	NOUN
inlawrev-3387	50	64	of	of	ADP
inlawrev-3387	50	65	the	the	DET
inlawrev-3387	50	66	document	document	NOUN
inlawrev-3387	50	67	if	if	SCONJ
inlawrev-3387	50	68	the	the	DET
inlawrev-3387	50	69	participant	participant	NOUN
inlawrev-3387	50	70	so	so	SCONJ
inlawrev-3387	50	71	requests	request	NOUN
inlawrev-3387	50	72	.	.	PUNCT
inlawrev-3387	51	1	see	see	VERB
inlawrev-3387	51	2	i	i	PRON
inlawrev-3387	51	3	d.	d.	PROPN
inlawrev-3387	51	4	at	at	ADP
inlawrev-3387	51	5	4512	4512	NUM
inlawrev-3387	51	6	.	.	PUNCT
inlawrev-3387	52	1	as	as	ADP
inlawrev-3387	52	2	a	a	DET
inlawrev-3387	52	3	further	further	ADJ
inlawrev-3387	52	4	safeguard	safeguard	NOUN
inlawrev-3387	52	5	,	,	PUNCT
inlawrev-3387	52	6	the	the	DET
inlawrev-3387	52	7	participants	participant	NOUN
inlawrev-3387	52	8	must	must	AUX
inlawrev-3387	52	9	be	be	AUX
inlawrev-3387	52	10	able	able	ADJ
inlawrev-3387	52	11	to	to	PART
inlawrev-3387	52	12	access	access	VERB
inlawrev-3387	52	13	the	the	DET
inlawrev-3387	52	14	electronic	electronic	ADJ
inlawrev-3387	52	15	documents	document	NOUN
inlawrev-3387	52	16	and	and	CCONJ
inlawrev-3387	52	17	print	print	VERB
inlawrev-3387	52	18	them	they	PRON
inlawrev-3387	52	19	at	at	ADP
inlawrev-3387	52	20	the	the	DET
inlawrev-3387	52	21	participant	participant	NOUN
inlawrev-3387	52	22	's	's	PART
inlawrev-3387	52	23	worksites	worksite	NOUN
inlawrev-3387	52	24	.	.	PUNCT
inlawrev-3387	53	1	see	see	VERB
inlawrev-3387	53	2	i	i	PRON
inlawrev-3387	53	3	d.	d.	PROPN
inlawrev-3387	53	4	the	the	DET
inlawrev-3387	53	5	proposed	propose	VERB
inlawrev-3387	53	6	regulations	regulation	NOUN
inlawrev-3387	53	7	are	be	AUX
inlawrev-3387	53	8	intended	intend	VERB
inlawrev-3387	53	9	to	to	PART
inlawrev-3387	53	10	apply	apply	VERB
inlawrev-3387	53	11	to	to	ADP
inlawrev-3387	53	12	most	most	ADJ
inlawrev-3387	53	13	required	require	VERB
inlawrev-3387	53	14	disclosure	disclosure	NOUN
inlawrev-3387	53	15	items	item	NOUN
inlawrev-3387	53	16	of	of	ADP
inlawrev-3387	53	17	employee	employee	NOUN
inlawrev-3387	53	18	benefit	benefit	NOUN
inlawrev-3387	53	19	plans	plan	NOUN
inlawrev-3387	53	20	.	.	PUNCT
inlawrev-3387	54	1	however	however	ADV
inlawrev-3387	54	2	,	,	PUNCT
inlawrev-3387	54	3	the	the	DET
inlawrev-3387	54	4	precise	precise	ADJ
inlawrev-3387	54	5	scope	scope	NOUN
inlawrev-3387	54	6	is	be	AUX
inlawrev-3387	54	7	unclear	unclear	ADJ
inlawrev-3387	54	8	because	because	SCONJ
inlawrev-3387	54	9	at	at	ADV
inlawrev-3387	54	10	least	least	ADV
inlawrev-3387	54	11	one	one	NUM
inlawrev-3387	54	12	type	type	NOUN
inlawrev-3387	54	13	of	of	ADP
inlawrev-3387	54	14	disclosure	disclosure	NOUN
inlawrev-3387	54	15	item	item	NOUN
inlawrev-3387	54	16	will	will	AUX
inlawrev-3387	54	17	not	not	PART
inlawrev-3387	54	18	be	be	AUX
inlawrev-3387	54	19	able	able	ADJ
inlawrev-3387	54	20	to	to	PART
inlawrev-3387	54	21	be	be	AUX
inlawrev-3387	54	22	provided	provide	VERB
inlawrev-3387	54	23	electronically	electronically	ADV
inlawrev-3387	54	24	.	.	PUNCT
inlawrev-3387	55	1	see	see	VERB
inlawrev-3387	55	2	colleen	colleen	PROPN
inlawrev-3387	55	3	t.	t.	NOUN
inlawrev-3387	55	4	congel	congel	NOUN
inlawrev-3387	55	5	,	,	PUNCT
inlawrev-3387	55	6	pensions	pension	NOUN
inlawrev-3387	55	7	:	:	PUNCT
inlawrev-3387	55	8	plans	plan	NOUN
inlawrev-3387	55	9	should	should	AUX
inlawrev-3387	55	10	continue	continue	VERB
inlawrev-3387	55	11	to	to	PART
inlawrev-3387	55	12	provide	provide	VERB
inlawrev-3387	55	13	safe	safe	ADJ
inlawrev-3387	55	14	harbor	harbor	NOUN
inlawrev-3387	55	15	notices	notice	NOUN
inlawrev-3387	55	16	on	on	ADP
inlawrev-3387	55	17	paper	paper	NOUN
inlawrev-3387	55	18	,	,	PUNCT
inlawrev-3387	55	19	official	official	NOUN
inlawrev-3387	55	20	says	say	VERB
inlawrev-3387	55	21	[	[	X
inlawrev-3387	55	22	1999	1999	NUM
inlawrev-3387	55	23	]	]	X
inlawrev-3387	55	24	daily	daily	PROPN
inlawrev-3387	55	25	tax	tax	PROPN
inlawrev-3387	55	26	rep	rep	PROPN
inlawrev-3387	55	27	.	.	PROPN
inlawrev-3387	55	28	(	(	PUNCT
inlawrev-3387	55	29	bna	bna	PROPN
inlawrev-3387	55	30	)	)	PUNCT
inlawrev-3387	55	31	,	,	PUNCT
inlawrev-3387	56	1	no	no	INTJ
inlawrev-3387	56	2	.	.	NOUN
inlawrev-3387	56	3	57	57	NUM
inlawrev-3387	56	4	,	,	PUNCT
inlawrev-3387	56	5	at	at	ADP
inlawrev-3387	56	6	g-6	g-6	NOUN
inlawrev-3387	56	7	(	(	PUNCT
inlawrev-3387	56	8	mar	mar	PROPN
inlawrev-3387	56	9	.	.	PROPN
inlawrev-3387	56	10	25	25	NUM
inlawrev-3387	56	11	,	,	PUNCT
inlawrev-3387	56	12	1999	1999	NUM
inlawrev-3387	56	13	)	)	PUNCT
inlawrev-3387	56	14	.	.	PUNCT
inlawrev-3387	57	1	an	an	DET
inlawrev-3387	57	2	irs	irs	PROPN
inlawrev-3387	57	3	official	official	NOUN
inlawrev-3387	57	4	has	have	AUX
inlawrev-3387	57	5	indicated	indicate	VERB
inlawrev-3387	57	6	that	that	SCONJ
inlawrev-3387	57	7	participant	participant	ADJ
inlawrev-3387	57	8	notices	notice	NOUN
inlawrev-3387	57	9	required	require	VERB
inlawrev-3387	57	10	by	by	ADP
inlawrev-3387	57	11	401(k	401(k	NOUN
inlawrev-3387	57	12	)	)	PUNCT
inlawrev-3387	57	13	plans	plan	NOUN
inlawrev-3387	57	14	that	that	PRON
inlawrev-3387	57	15	are	be	AUX
inlawrev-3387	57	16	intended	intend	VERB
inlawrev-3387	57	17	to	to	PART
inlawrev-3387	57	18	meet	meet	VERB
inlawrev-3387	57	19	nondiscrimination	nondiscrimination	NOUN
inlawrev-3387	57	20	safe	safe	ADJ
inlawrev-3387	57	21	harbors	harbor	NOUN
inlawrev-3387	57	22	must	must	AUX
inlawrev-3387	57	23	continue	continue	VERB
inlawrev-3387	57	24	to	to	PART
inlawrev-3387	57	25	be	be	AUX
inlawrev-3387	57	26	given	give	VERB
inlawrev-3387	57	27	on	on	ADP
inlawrev-3387	57	28	paper	paper	NOUN
inlawrev-3387	57	29	.	.	PUNCT
inlawrev-3387	58	1	see	see	VERB
inlawrev-3387	58	2	i	i	PRON
inlawrev-3387	58	3	d.	d.	PROPN
inlawrev-3387	58	4	therefore	therefore	ADV
inlawrev-3387	58	5	,	,	PUNCT
inlawrev-3387	58	6	further	further	ADJ
inlawrev-3387	58	7	clarification	clarification	NOUN
inlawrev-3387	58	8	of	of	ADP
inlawrev-3387	58	9	the	the	DET
inlawrev-3387	58	10	scope	scope	NOUN
inlawrev-3387	58	11	of	of	ADP
inlawrev-3387	58	12	the	the	DET
inlawrev-3387	58	13	proposed	propose	VERB
inlawrev-3387	58	14	regulations	regulation	NOUN
inlawrev-3387	58	15	will	will	AUX
inlawrev-3387	58	16	be	be	AUX
inlawrev-3387	58	17	required	require	VERB
inlawrev-3387	58	18	.	.	PUNCT
inlawrev-3387	59	1	1	1	NUM
inlawrev-3387	59	2	999	999	NUM
inlawrev-3387	59	3	]	]	PUNCT
inlawrev-3387	59	4	compliance	compliance	NOUN
inlawrev-3387	59	5	under	under	ADP
inlawrev-3387	59	6	erisa	erisa	PROPN
inlawrev-3387	59	7	§	§	PROPN
inlawrev-3387	59	8	404(c	404(c	PROPN
inlawrev-3387	59	9	)	)	PUNCT
inlawrev-3387	59	10	1	1	NUM
inlawrev-3387	59	11	469	469	NUM
inlawrev-3387	59	12	and	and	CCONJ
inlawrev-3387	59	13	sets	set	VERB
inlawrev-3387	59	14	standards	standard	NOUN
inlawrev-3387	59	15	ofconduct	ofconduct	NOUN
inlawrev-3387	59	16	for	for	ADP
inlawrev-3387	59	17	plan	plan	NOUN
inlawrev-3387	59	18	fiduciaries.^	fiduciaries.^	NOUN
inlawrev-3387	59	19	erisa	erisa	NOUN
inlawrev-3387	59	20	also	also	ADV
inlawrev-3387	59	21	sets	set	VERB
inlawrev-3387	59	22	standards	standard	NOUN
inlawrev-3387	59	23	for	for	ADP
inlawrev-3387	59	24	vesting	vest	VERB
inlawrev-3387	59	25	of	of	ADP
inlawrev-3387	59	26	accrued	accrue	VERB
inlawrev-3387	59	27	benefits	benefit	NOUN
inlawrev-3387	59	28	,	,	PUNCT
inlawrev-3387	59	29	minimum	minimum	ADJ
inlawrev-3387	59	30	funding	funding	NOUN
inlawrev-3387	59	31	requirements	requirement	NOUN
inlawrev-3387	59	32	,	,	PUNCT
inlawrev-3387	59	33	and	and	CCONJ
inlawrev-3387	59	34	termination	termination	NOUN
inlawrev-3387	59	35	of	of	ADP
inlawrev-3387	59	36	retirement	retirement	NOUN
inlawrev-3387	59	37	plans.^	plans.^	NOUN
inlawrev-3387	59	38	the	the	DET
inlawrev-3387	59	39	underlying	underlie	VERB
inlawrev-3387	59	40	purpose	purpose	NOUN
inlawrev-3387	59	41	oferisa	oferisa	NOUN
inlawrev-3387	59	42	,	,	PUNCT
inlawrev-3387	59	43	however	however	ADV
inlawrev-3387	59	44	,	,	PUNCT
inlawrev-3387	59	45	is	be	AUX
inlawrev-3387	59	46	"	"	PUNCT
inlawrev-3387	59	47	to	to	PART
inlawrev-3387	59	48	protect	protect	VERB
inlawrev-3387	59	49	and	and	CCONJ
inlawrev-3387	59	50	strengthen	strengthen	VERB
inlawrev-3387	59	51	the	the	DET
inlawrev-3387	59	52	rights	right	NOUN
inlawrev-3387	59	53	of	of	ADP
inlawrev-3387	59	54	employees	employee	NOUN
inlawrev-3387	59	55	,	,	PUNCT
inlawrev-3387	59	56	to	to	PART
inlawrev-3387	59	57	enforce	enforce	VERB
inlawrev-3387	59	58	strict	strict	ADJ
inlawrev-3387	59	59	fiduciary	fiduciary	ADJ
inlawrev-3387	59	60	standards	standard	NOUN
inlawrev-3387	59	61	,	,	PUNCT
inlawrev-3387	59	62	and	and	CCONJ
inlawrev-3387	59	63	to	to	PART
inlawrev-3387	59	64	encourage	encourage	VERB
inlawrev-3387	59	65	the	the	DET
inlawrev-3387	59	66	development	development	NOUN
inlawrev-3387	59	67	of	of	ADP
inlawrev-3387	59	68	private	private	ADJ
inlawrev-3387	59	69	retirement	retirement	NOUN
inlawrev-3387	59	70	plans	plan	NOUN
inlawrev-3387	59	71	.	.	PUNCT
inlawrev-3387	60	1	"'^	"'^	NUM
inlawrev-3387	60	2	section	section	NOUN
inlawrev-3387	60	3	404(c	404(c	PROPN
inlawrev-3387	60	4	)	)	PUNCT
inlawrev-3387	60	5	of	of	ADP
inlawrev-3387	60	6	erisa	erisa	NOUN
inlawrev-3387	60	7	and	and	CCONJ
inlawrev-3387	60	8	the	the	DET
inlawrev-3387	60	9	underlying	underlie	VERB
inlawrev-3387	60	10	dol	dol	ADJ
inlawrev-3387	60	11	regulations	regulation	NOUN
inlawrev-3387	60	12	specifically	specifically	ADV
inlawrev-3387	60	13	apply	apply	VERB
inlawrev-3387	60	14	to	to	ADP
inlawrev-3387	60	15	plans	plan	NOUN
inlawrev-3387	60	16	that	that	PRON
inlawrev-3387	60	17	allow	allow	VERB
inlawrev-3387	60	18	participants	participant	NOUN
inlawrev-3387	60	19	or	or	CCONJ
inlawrev-3387	60	20	beneficiaries	beneficiary	NOUN
inlawrev-3387	60	21	to	to	PART
inlawrev-3387	60	22	control	control	VERB
inlawrev-3387	60	23	the	the	DET
inlawrev-3387	60	24	assets	asset	NOUN
inlawrev-3387	60	25	in	in	ADP
inlawrev-3387	60	26	their	their	PRON
inlawrev-3387	60	27	individual	individual	ADJ
inlawrev-3387	60	28	accounts.^	accounts.^	NOUN
inlawrev-3387	60	29	*	*	PUNCT
inlawrev-3387	60	30	if	if	SCONJ
inlawrev-3387	60	31	plan	plan	NOUN
inlawrev-3387	60	32	sponsors	sponsor	NOUN
inlawrev-3387	60	33	comply	comply	VERB
inlawrev-3387	60	34	with	with	ADP
inlawrev-3387	60	35	section	section	NOUN
inlawrev-3387	60	36	404(c	404(c	PROPN
inlawrev-3387	60	37	)	)	PUNCT
inlawrev-3387	60	38	,	,	PUNCT
inlawrev-3387	60	39	then	then	ADV
inlawrev-3387	60	40	they	they	PRON
inlawrev-3387	60	41	enjoy	enjoy	VERB
inlawrev-3387	60	42	relief	relief	NOUN
inlawrev-3387	60	43	from	from	ADP
inlawrev-3387	60	44	liability	liability	NOUN
inlawrev-3387	60	45	due	due	ADP
inlawrev-3387	60	46	to	to	ADP
inlawrev-3387	60	47	losses	loss	NOUN
inlawrev-3387	60	48	in	in	ADP
inlawrev-3387	60	49	participant	participant	ADJ
inlawrev-3387	60	50	accounts	account	NOUN
inlawrev-3387	60	51	from	from	ADP
inlawrev-3387	60	52	the	the	DET
inlawrev-3387	60	53	participant	participant	NOUN
inlawrev-3387	60	54	's	's	PART
inlawrev-3387	60	55	investment	investment	NOUN
inlawrev-3387	60	56	control	control	NOUN
inlawrev-3387	60	57	.	.	PUNCT
inlawrev-3387	60	58	^^	^^	PUNCT
inlawrev-3387	60	59	while	while	SCONJ
inlawrev-3387	60	60	this	this	DET
inlawrev-3387	60	61	section	section	NOUN
inlawrev-3387	60	62	purports	purport	VERB
inlawrev-3387	60	63	to	to	PART
inlawrev-3387	60	64	give	give	VERB
inlawrev-3387	60	65	relief	relief	NOUN
inlawrev-3387	60	66	to	to	PART
inlawrev-3387	60	67	plan	plan	VERB
inlawrev-3387	60	68	sponsors	sponsor	NOUN
inlawrev-3387	60	69	,	,	PUNCT
inlawrev-3387	60	70	the	the	DET
inlawrev-3387	60	71	sponsor	sponsor	NOUN
inlawrev-3387	60	72	will	will	AUX
inlawrev-3387	60	73	only	only	ADV
inlawrev-3387	60	74	receive	receive	VERB
inlawrev-3387	60	75	the	the	DET
inlawrev-3387	60	76	indicated	indicate	VERB
inlawrev-3387	60	77	relief	relief	NOUN
inlawrev-3387	60	78	by	by	ADP
inlawrev-3387	60	79	complying	comply	VERB
inlawrev-3387	60	80	with	with	ADP
inlawrev-3387	60	81	the	the	DET
inlawrev-3387	60	82	complex	complex	ADJ
inlawrev-3387	60	83	requirements	requirement	NOUN
inlawrev-3387	60	84	governing	govern	VERB
inlawrev-3387	60	85	selection	selection	NOUN
inlawrev-3387	60	86	of	of	ADP
inlawrev-3387	60	87	investment	investment	NOUN
inlawrev-3387	60	88	alternatives	alternative	NOUN
inlawrev-3387	60	89	and	and	CCONJ
inlawrev-3387	60	90	disclosure	disclosure	NOUN
inlawrev-3387	60	91	of	of	ADP
inlawrev-3387	60	92	information	information	NOUN
inlawrev-3387	60	93	to	to	ADP
inlawrev-3387	60	94	participants	participant	NOUN
inlawrev-3387	60	95	and	and	CCONJ
inlawrev-3387	60	96	beneficiaries	beneficiary	NOUN
inlawrev-3387	60	97	.	.	PUNCT
inlawrev-3387	61	1	the	the	DET
inlawrev-3387	61	2	stringent	stringent	ADJ
inlawrev-3387	61	3	standards	standard	NOUN
inlawrev-3387	61	4	protect	protect	VERB
inlawrev-3387	61	5	the	the	DET
inlawrev-3387	61	6	interests	interest	NOUN
inlawrev-3387	61	7	of	of	ADP
inlawrev-3387	61	8	participants	participant	NOUN
inlawrev-3387	61	9	and	and	CCONJ
inlawrev-3387	61	10	beneficiaries	beneficiary	NOUN
inlawrev-3387	61	11	while	while	SCONJ
inlawrev-3387	61	12	allowing	allow	VERB
inlawrev-3387	61	13	them	they	PRON
inlawrev-3387	61	14	the	the	DET
inlawrev-3387	61	15	freedom	freedom	NOUN
inlawrev-3387	61	16	to	to	PART
inlawrev-3387	61	17	control	control	VERB
inlawrev-3387	61	18	the	the	DET
inlawrev-3387	61	19	investment	investment	NOUN
inlawrev-3387	61	20	of	of	ADP
inlawrev-3387	61	21	assets	asset	NOUN
inlawrev-3387	61	22	in	in	ADP
inlawrev-3387	61	23	their	their	PRON
inlawrev-3387	61	24	individual	individual	ADJ
inlawrev-3387	61	25	accounts	account	NOUN
inlawrev-3387	61	26	.	.	PUNCT
inlawrev-3387	62	1	if	if	SCONJ
inlawrev-3387	62	2	plan	plan	NOUN
inlawrev-3387	62	3	sponsors	sponsor	NOUN
inlawrev-3387	62	4	could	could	AUX
inlawrev-3387	62	5	not	not	PART
inlawrev-3387	62	6	obtain	obtain	VERB
inlawrev-3387	62	7	relief	relief	NOUN
inlawrev-3387	62	8	from	from	ADP
inlawrev-3387	62	9	losses	loss	NOUN
inlawrev-3387	62	10	due	due	ADP
inlawrev-3387	62	11	to	to	ADP
inlawrev-3387	62	12	a	a	DET
inlawrev-3387	62	13	participant	participant	NOUN
inlawrev-3387	62	14	's	's	PART
inlawrev-3387	62	15	or	or	CCONJ
inlawrev-3387	62	16	beneficiary	beneficiary	NOUN
inlawrev-3387	62	17	's	's	PART
inlawrev-3387	62	18	asset	asset	NOUN
inlawrev-3387	62	19	direction	direction	NOUN
inlawrev-3387	62	20	,	,	PUNCT
inlawrev-3387	62	21	the	the	DET
inlawrev-3387	62	22	sponsors	sponsor	NOUN
inlawrev-3387	62	23	would	would	AUX
inlawrev-3387	62	24	have	have	VERB
inlawrev-3387	62	25	little	little	ADJ
inlawrev-3387	62	26	incentive	incentive	NOUN
inlawrev-3387	62	27	to	to	PART
inlawrev-3387	62	28	implement	implement	VERB
inlawrev-3387	62	29	a	a	DET
inlawrev-3387	62	30	plan	plan	NOUN
inlawrev-3387	62	31	which	which	PRON
inlawrev-3387	62	32	allowed	allow	VERB
inlawrev-3387	62	33	for	for	ADP
inlawrev-3387	62	34	participant	participant	ADJ
inlawrev-3387	62	35	-	-	PUNCT
inlawrev-3387	62	36	directed	direct	VERB
inlawrev-3387	62	37	accounts	account	NOUN
inlawrev-3387	62	38	.	.	PUNCT
inlawrev-3387	63	1	before	before	ADP
inlawrev-3387	63	2	looking	look	VERB
inlawrev-3387	63	3	at	at	ADP
inlawrev-3387	63	4	the	the	DET
inlawrev-3387	63	5	specific	specific	ADJ
inlawrev-3387	63	6	requirements	requirement	NOUN
inlawrev-3387	63	7	of	of	ADP
inlawrev-3387	63	8	section	section	NOUN
inlawrev-3387	63	9	404(c	404(c	PROPN
inlawrev-3387	63	10	)	)	PUNCT
inlawrev-3387	63	11	,	,	PUNCT
inlawrev-3387	63	12	it	it	PRON
inlawrev-3387	63	13	may	may	AUX
inlawrev-3387	63	14	be	be	AUX
inlawrev-3387	63	15	helpful	helpful	ADJ
inlawrev-3387	63	16	to	to	PART
inlawrev-3387	63	17	identify	identify	VERB
inlawrev-3387	63	18	who	who	PRON
inlawrev-3387	63	19	is	be	AUX
inlawrev-3387	63	20	eligible	eligible	ADJ
inlawrev-3387	63	21	for	for	ADP
inlawrev-3387	63	22	its	its	PRON
inlawrev-3387	63	23	relief	relief	NOUN
inlawrev-3387	63	24	.	.	PUNCT
inlawrev-3387	64	1	liability	liability	NOUN
inlawrev-3387	64	2	relief	relief	NOUN
inlawrev-3387	64	3	pertains	pertain	NOUN
inlawrev-3387	64	4	to	to	PART
inlawrev-3387	64	5	plan	plan	VERB
inlawrev-3387	64	6	fiduciaries	fiduciary	NOUN
inlawrev-3387	64	7	.	.	PUNCT
inlawrev-3387	65	1	'^	'^	VERB
inlawrev-3387	65	2	the	the	DET
inlawrev-3387	65	3	plan	plan	NOUN
inlawrev-3387	65	4	sponsor	sponsor	NOUN
inlawrev-3387	65	5	is	be	AUX
inlawrev-3387	65	6	one	one	NUM
inlawrev-3387	65	7	such	such	ADJ
inlawrev-3387	65	8	fiduciary	fiduciary	NOUN
inlawrev-3387	65	9	and	and	CCONJ
inlawrev-3387	65	10	is	be	AUX
inlawrev-3387	65	11	the	the	DET
inlawrev-3387	65	12	focus	focus	NOUN
inlawrev-3387	65	13	of	of	ADP
inlawrev-3387	65	14	this	this	DET
inlawrev-3387	65	15	note	note	NOUN
inlawrev-3387	65	16	.	.	PUNCT
inlawrev-3387	66	1	the	the	DET
inlawrev-3387	66	2	plan	plan	NOUN
inlawrev-3387	66	3	may	may	AUX
inlawrev-3387	66	4	specifically	specifically	ADV
inlawrev-3387	66	5	name	name	VERB
inlawrev-3387	66	6	other	other	ADJ
inlawrev-3387	66	7	parties	party	NOUN
inlawrev-3387	66	8	as	as	ADP
inlawrev-3387	66	9	plan	plan	NOUN
inlawrev-3387	66	10	fiduciaries	fiduciary	NOUN
inlawrev-3387	66	11	,	,	PUNCT
inlawrev-3387	66	12	such	such	ADJ
inlawrev-3387	66	13	as	as	ADP
inlawrev-3387	66	14	a	a	DET
inlawrev-3387	66	15	plan	plan	NOUN
inlawrev-3387	66	16	administrator	administrator	NOUN
inlawrev-3387	66	17	or	or	CCONJ
inlawrev-3387	66	18	investment	investment	NOUN
inlawrev-3387	66	19	managers	manager	NOUN
inlawrev-3387	66	20	.	.	PUNCT
inlawrev-3387	67	1	third	third	ADJ
inlawrev-3387	67	2	parties	party	NOUN
inlawrev-3387	67	3	may	may	AUX
inlawrev-3387	67	4	obtain	obtain	VERB
inlawrev-3387	67	5	fiduciary	fiduciary	ADJ
inlawrev-3387	67	6	status	status	NOUN
inlawrev-3387	67	7	by	by	ADP
inlawrev-3387	67	8	exercising	exercise	VERB
inlawrev-3387	67	9	a	a	DET
inlawrev-3387	67	10	certain	certain	ADJ
inlawrev-3387	67	11	degree	degree	NOUN
inlawrev-3387	67	12	of	of	ADP
inlawrev-3387	67	13	control	control	NOUN
inlawrev-3387	67	14	over	over	ADP
inlawrev-3387	67	15	investment	investment	NOUN
inlawrev-3387	67	16	decisions	decision	NOUN
inlawrev-3387	67	17	relating	relate	VERB
inlawrev-3387	67	18	to	to	ADP
inlawrev-3387	67	19	the	the	DET
inlawrev-3387	67	20	plan	plan	NOUN
inlawrev-3387	67	21	assets	asset	NOUN
inlawrev-3387	67	22	.	.	PUNCT
inlawrev-3387	67	23	''	''	PUNCT
inlawrev-3387	68	1	*	*	PUNCT
inlawrev-3387	68	2	section	section	NOUN
inlawrev-3387	68	3	404(c	404(c	PROPN
inlawrev-3387	68	4	)	)	PUNCT
inlawrev-3387	68	5	applies	apply	VERB
inlawrev-3387	68	6	to	to	ADP
inlawrev-3387	68	7	these	these	DET
inlawrev-3387	68	8	other	other	ADJ
inlawrev-3387	68	9	fiduciaries	fiduciary	NOUN
inlawrev-3387	68	10	in	in	ADP
inlawrev-3387	68	11	the	the	DET
inlawrev-3387	68	12	same	same	ADJ
inlawrev-3387	68	13	manner	manner	NOUN
inlawrev-3387	68	14	as	as	SCONJ
inlawrev-3387	68	15	it	it	PRON
inlawrev-3387	68	16	does	do	VERB
inlawrev-3387	68	17	to	to	PART
inlawrev-3387	68	18	plan	plan	VERB
inlawrev-3387	68	19	sponsors	sponsor	NOUN
inlawrev-3387	68	20	;	;	PUNCT
inlawrev-3387	68	21	however	however	ADV
inlawrev-3387	68	22	,	,	PUNCT
inlawrev-3387	68	23	the	the	DET
inlawrev-3387	68	24	language	language	NOUN
inlawrev-3387	68	25	of	of	ADP
inlawrev-3387	68	26	section	section	NOUN
inlawrev-3387	68	27	404(c	404(c	PROPN
inlawrev-3387	68	28	)	)	PUNCT
inlawrev-3387	68	29	specifically	specifically	ADV
inlawrev-3387	68	30	states	state	VERB
inlawrev-3387	68	31	that	that	PRON
inlawrev-3387	68	32	plan	plan	VERB
inlawrev-3387	68	33	participants	participant	NOUN
inlawrev-3387	68	34	and	and	CCONJ
inlawrev-3387	68	35	beneficiaries	beneficiary	NOUN
inlawrev-3387	68	36	do	do	AUX
inlawrev-3387	68	37	not	not	PART
inlawrev-3387	68	38	become	become	VERB
inlawrev-3387	68	39	plan	plan	ADJ
inlawrev-3387	68	40	fiduciaries	fiduciary	NOUN
inlawrev-3387	68	41	by	by	ADP
inlawrev-3387	68	42	exercising	exercise	VERB
inlawrev-3387	68	43	control	control	NOUN
inlawrev-3387	68	44	over	over	ADP
inlawrev-3387	68	45	the	the	DET
inlawrev-3387	68	46	investment	investment	NOUN
inlawrev-3387	68	47	of	of	ADP
inlawrev-3387	68	48	assets	asset	NOUN
inlawrev-3387	68	49	in	in	ADP
inlawrev-3387	68	50	their	their	PRON
inlawrev-3387	68	51	accounts	account	NOUN
inlawrev-3387	68	52	.	.	PUNCT
inlawrev-3387	69	1	'^	'^	NOUN
inlawrev-3387	69	2	as	as	ADP
inlawrev-3387	69	3	a	a	DET
inlawrev-3387	69	4	result	result	NOUN
inlawrev-3387	69	5	,	,	PUNCT
inlawrev-3387	69	6	plan	plan	VERB
inlawrev-3387	69	7	participants	participant	NOUN
inlawrev-3387	69	8	and	and	CCONJ
inlawrev-3387	69	9	beneficiaries	beneficiary	NOUN
inlawrev-3387	69	10	need	need	AUX
inlawrev-3387	69	11	not	not	PART
inlawrev-3387	69	12	worry	worry	VERB
inlawrev-3387	69	13	about	about	ADP
inlawrev-3387	69	14	the	the	DET
inlawrev-3387	69	15	liability	liability	NOUN
inlawrev-3387	69	16	that	that	PRON
inlawrev-3387	69	17	may	may	AUX
inlawrev-3387	69	18	result	result	VERB
inlawrev-3387	69	19	from	from	ADP
inlawrev-3387	69	20	a	a	DET
inlawrev-3387	69	21	fiduciary	fiduciary	ADJ
inlawrev-3387	69	22	breach	breach	NOUN
inlawrev-3387	69	23	simply	simply	ADV
inlawrev-3387	69	24	because	because	SCONJ
inlawrev-3387	69	25	they	they	PRON
inlawrev-3387	69	26	exercise	exercise	VERB
inlawrev-3387	69	27	control	control	NOUN
inlawrev-3387	69	28	over	over	ADP
inlawrev-3387	69	29	the	the	DET
inlawrev-3387	69	30	assets	asset	NOUN
inlawrev-3387	69	31	in	in	ADP
inlawrev-3387	69	32	their	their	PRON
inlawrev-3387	69	33	own	own	ADJ
inlawrev-3387	69	34	account	account	NOUN
inlawrev-3387	69	35	.	.	PUNCT
inlawrev-3387	70	1	erisa	erisa	NOUN
inlawrev-3387	70	2	section	section	NOUN
inlawrev-3387	70	3	404(c	404(c	PROPN
inlawrev-3387	70	4	)	)	PUNCT
inlawrev-3387	70	5	applies	apply	VERB
inlawrev-3387	70	6	to	to	ADP
inlawrev-3387	70	7	plans	plan	NOUN
inlawrev-3387	70	8	that	that	PRON
inlawrev-3387	70	9	allow	allow	VERB
inlawrev-3387	70	10	participant	participant	ADJ
inlawrev-3387	70	11	-	-	PUNCT
inlawrev-3387	70	12	directed	direct	VERB
inlawrev-3387	70	13	investments	investment	NOUN
inlawrev-3387	70	14	.	.	PUNCT
inlawrev-3387	71	1	it	it	PRON
inlawrev-3387	71	2	provides	provide	VERB
inlawrev-3387	71	3	liability	liability	NOUN
inlawrev-3387	71	4	relief	relief	NOUN
inlawrev-3387	71	5	to	to	PART
inlawrev-3387	71	6	plan	plan	VERB
inlawrev-3387	71	7	sponsors	sponsor	NOUN
inlawrev-3387	71	8	from	from	ADP
inlawrev-3387	71	9	investment	investment	NOUN
inlawrev-3387	71	10	losses	loss	NOUN
inlawrev-3387	71	11	incurred	incur	VERB
inlawrev-3387	71	12	by	by	ADP
inlawrev-3387	71	13	participants	participant	NOUN
inlawrev-3387	71	14	and	and	CCONJ
inlawrev-3387	71	15	beneficiaries	beneficiary	NOUN
inlawrev-3387	71	16	who	who	PRON
inlawrev-3387	71	17	give	give	VERB
inlawrev-3387	71	18	investment	investment	NOUN
inlawrev-3387	71	19	direction	direction	NOUN
inlawrev-3387	71	20	.	.	PUNCT
inlawrev-3387	72	1	however	however	ADV
inlawrev-3387	72	2	,	,	PUNCT
inlawrev-3387	72	3	the	the	DET
inlawrev-3387	72	4	requirements	requirement	NOUN
inlawrev-3387	72	5	of	of	ADP
inlawrev-3387	72	6	erisa	erisa	NOUN
inlawrev-3387	72	7	and	and	CCONJ
inlawrev-3387	72	8	the	the	DET
inlawrev-3387	72	9	dol	dol	ADJ
inlawrev-3387	72	10	regulations	regulation	NOUN
inlawrev-3387	72	11	that	that	PRON
inlawrev-3387	72	12	apply	apply	VERB
inlawrev-3387	72	13	to	to	ADP
inlawrev-3387	72	14	8	8	NUM
inlawrev-3387	72	15	.	.	PUNCT
inlawrev-3387	73	1	erisa	erisa	NOUN
inlawrev-3387	73	2	§	§	PROPN
inlawrev-3387	73	3	1(b	1(b	NUM
inlawrev-3387	73	4	)	)	PUNCT
inlawrev-3387	73	5	,	,	PUNCT
inlawrev-3387	73	6	29	29	NUM
inlawrev-3387	73	7	u.s.c	u.s.c	ADJ
inlawrev-3387	73	8	.	.	PUNCT
inlawrev-3387	74	1	§	§	PROPN
inlawrev-3387	74	2	1001(b	1001(b	NUM
inlawrev-3387	74	3	)	)	PUNCT
inlawrev-3387	74	4	(	(	PUNCT
inlawrev-3387	74	5	1994	1994	NUM
inlawrev-3387	74	6	)	)	PUNCT
inlawrev-3387	74	7	.	.	PUNCT
inlawrev-3387	75	1	9	9	X
inlawrev-3387	75	2	.	.	X
inlawrev-3387	75	3	29u.s.c.§	29u.s.c.§	NUM
inlawrev-3387	75	4	1001(c	1001(c	NUM
inlawrev-3387	75	5	)	)	PUNCT
inlawrev-3387	75	6	(	(	PUNCT
inlawrev-3387	75	7	1994	1994	NUM
inlawrev-3387	75	8	)	)	PUNCT
inlawrev-3387	75	9	.	.	PUNCT
inlawrev-3387	76	1	10	10	X
inlawrev-3387	76	2	.	.	X
inlawrev-3387	76	3	see	see	VERB
inlawrev-3387	76	4	in	in	ADP
inlawrev-3387	76	5	re	re	PROPN
inlawrev-3387	76	6	unisys	unisys	PROPN
inlawrev-3387	76	7	sav	sav	PROPN
inlawrev-3387	76	8	.	.	PROPN
inlawrev-3387	76	9	plan	plan	PROPN
inlawrev-3387	76	10	litig	litig	PROPN
inlawrev-3387	76	11	.	.	PUNCT
inlawrev-3387	77	1	,	,	PUNCT
inlawrev-3387	77	2	74	74	NUM
inlawrev-3387	77	3	f.3d	f.3d	NUM
inlawrev-3387	77	4	420	420	NUM
inlawrev-3387	77	5	,	,	PUNCT
inlawrev-3387	77	6	434	434	NUM
inlawrev-3387	77	7	(	(	PUNCT
inlawrev-3387	77	8	3d	3d	PROPN
inlawrev-3387	77	9	cir	cir	NOUN
inlawrev-3387	77	10	.	.	PUNCT
inlawrev-3387	77	11	1996	1996	NUM
inlawrev-3387	77	12	)	)	PUNCT
inlawrev-3387	78	1	(	(	PUNCT
inlawrev-3387	78	2	citing	cite	VERB
inlawrev-3387	78	3	erisa	erisa	NOUN
inlawrev-3387	78	4	§	§	PROPN
inlawrev-3387	78	5	1	1	NUM
inlawrev-3387	78	6	,	,	PUNCT
inlawrev-3387	78	7	29	29	NUM
inlawrev-3387	78	8	u.s.c	u.s.c	ADJ
inlawrev-3387	78	9	.	.	PUNCT
inlawrev-3387	79	1	§	§	PROPN
inlawrev-3387	79	2	1001	1001	NUM
inlawrev-3387	79	3	;	;	PUNCT
inlawrev-3387	79	4	h.r	h.r	PROPN
inlawrev-3387	79	5	.	.	PROPN
inlawrev-3387	79	6	rep	rep	PROPN
inlawrev-3387	79	7	.	.	PROPN
inlawrev-3387	80	1	no	no	INTJ
inlawrev-3387	80	2	.	.	PROPN
inlawrev-3387	81	1	93	93	NUM
inlawrev-3387	81	2	-	-	SYM
inlawrev-3387	81	3	533	533	NUM
inlawrev-3387	81	4	(	(	PUNCT
inlawrev-3387	81	5	1974	1974	NUM
inlawrev-3387	81	6	)	)	PUNCT
inlawrev-3387	81	7	,	,	PUNCT
inlawrev-3387	81	8	reprinted	reprint	VERB
inlawrev-3387	81	9	in	in	ADP
inlawrev-3387	81	10	1974	1974	NUM
inlawrev-3387	81	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3387	81	12	.	.	PUNCT
inlawrev-3387	81	13	4639	4639	NUM
inlawrev-3387	81	14	,	,	PUNCT
inlawrev-3387	81	15	4639	4639	NUM
inlawrev-3387	81	16	-	-	SYM
inlawrev-3387	81	17	43	43	NUM
inlawrev-3387	81	18	)	)	PUNCT
inlawrev-3387	81	19	.	.	PUNCT
inlawrev-3387	82	1	11	11	NUM
inlawrev-3387	82	2	.	.	X
inlawrev-3387	82	3	29	29	NUM
inlawrev-3387	82	4	u.s.c	u.s.c	ADJ
inlawrev-3387	82	5	.	.	PUNCT
inlawrev-3387	83	1	§	§	PROPN
inlawrev-3387	83	2	1104(c	1104(c	PROPN
inlawrev-3387	83	3	)	)	PUNCT
inlawrev-3387	83	4	(	(	PUNCT
inlawrev-3387	83	5	1994	1994	NUM
inlawrev-3387	83	6	&	&	CCONJ
inlawrev-3387	83	7	supp	supp	PROPN
inlawrev-3387	83	8	.	.	PUNCT
inlawrev-3387	84	1	ii	ii	PROPN
inlawrev-3387	84	2	1996	1996	NUM
inlawrev-3387	84	3	)	)	PUNCT
inlawrev-3387	84	4	;	;	PUNCT
inlawrev-3387	84	5	rules	rule	NOUN
inlawrev-3387	84	6	and	and	CCONJ
inlawrev-3387	84	7	regulations	regulation	NOUN
inlawrev-3387	84	8	for	for	ADP
inlawrev-3387	84	9	fiduciary	fiduciary	ADJ
inlawrev-3387	84	10	responsibility	responsibility	NOUN
inlawrev-3387	84	11	,	,	PUNCT
inlawrev-3387	84	12	29	29	NUM
inlawrev-3387	84	13	c.f.r	c.f.r	NOUN
inlawrev-3387	84	14	.	.	PUNCT
inlawrev-3387	85	1	§	§	PROPN
inlawrev-3387	85	2	2550.404c1(a)(1	2550.404c1(a)(1	NUM
inlawrev-3387	85	3	)	)	PUNCT
inlawrev-3387	85	4	(	(	PUNCT
inlawrev-3387	85	5	1998	1998	NUM
inlawrev-3387	85	6	)	)	PUNCT
inlawrev-3387	85	7	.	.	PUNCT
inlawrev-3387	86	1	12	12	NUM
inlawrev-3387	86	2	.	.	PUNCT
inlawrev-3387	86	3	see	see	VERB
inlawrev-3387	86	4	29	29	NUM
inlawrev-3387	86	5	u.s.c	u.s.c	ADJ
inlawrev-3387	86	6	.	.	PUNCT
inlawrev-3387	87	1	§	§	PROPN
inlawrev-3387	87	2	1	1	NUM
inlawrev-3387	87	3	104(c)(1)(b	104(c)(1)(b	NUM
inlawrev-3387	87	4	)	)	PUNCT
inlawrev-3387	87	5	(	(	PUNCT
inlawrev-3387	87	6	supp	supp	PROPN
inlawrev-3387	87	7	.	.	PUNCT
inlawrev-3387	87	8	ii	ii	PROPN
inlawrev-3387	87	9	1996	1996	NUM
inlawrev-3387	87	10	)	)	PUNCT
inlawrev-3387	87	11	.	.	PUNCT
inlawrev-3387	88	1	13	13	X
inlawrev-3387	88	2	.	.	X
inlawrev-3387	88	3	see	see	VERB
inlawrev-3387	88	4	i	i	PRON
inlawrev-3387	88	5	d.	d.	PROPN
inlawrev-3387	88	6	;	;	PUNCT
inlawrev-3387	88	7	see	see	VERB
inlawrev-3387	88	8	also	also	ADV
inlawrev-3387	88	9	i	i	PROPN
inlawrev-3387	88	10	d	d	PROPN
inlawrev-3387	88	11	§	§	PROPN
inlawrev-3387	88	12	1	1	NUM
inlawrev-3387	88	13	002(2	002(2	NUM
inlawrev-3387	88	14	1	1	NUM
inlawrev-3387	88	15	)	)	PUNCT
inlawrev-3387	88	16	(	(	PUNCT
inlawrev-3387	88	17	a	a	X
inlawrev-3387	88	18	)	)	PUNCT
inlawrev-3387	88	19	(	(	PUNCT
inlawrev-3387	88	20	1	1	NUM
inlawrev-3387	88	21	994	994	NUM
inlawrev-3387	88	22	)	)	PUNCT
inlawrev-3387	88	23	(	(	PUNCT
inlawrev-3387	88	24	defining	define	VERB
inlawrev-3387	88	25	plan	plan	NOUN
inlawrev-3387	88	26	fiduciary	fiduciary	ADJ
inlawrev-3387	88	27	)	)	PUNCT
inlawrev-3387	88	28	.	.	PUNCT
inlawrev-3387	89	1	14	14	NUM
inlawrev-3387	89	2	.	.	PUNCT
inlawrev-3387	90	1	see	see	VERB
inlawrev-3387	90	2	i	i	PROPN
inlawrev-3387	90	3	d	d	PROPN
inlawrev-3387	90	4	§	§	PROPN
inlawrev-3387	90	5	1	1	NUM
inlawrev-3387	90	6	002(2	002(2	NUM
inlawrev-3387	90	7	1)(a	1)(a	NUM
inlawrev-3387	90	8	)	)	PUNCT
inlawrev-3387	90	9	.	.	PUNCT
inlawrev-3387	91	1	15	15	NUM
inlawrev-3387	91	2	.	.	PUNCT
inlawrev-3387	92	1	i	i	PRON
inlawrev-3387	92	2	d	d	PROPN
inlawrev-3387	92	3	§	§	PROPN
inlawrev-3387	92	4	1	1	NUM
inlawrev-3387	92	5	104(c)(1)(a	104(c)(1)(a	NUM
inlawrev-3387	92	6	)	)	PUNCT
inlawrev-3387	92	7	(	(	PUNCT
inlawrev-3387	92	8	supp	supp	PROPN
inlawrev-3387	92	9	.	.	PUNCT
inlawrev-3387	93	1	ii	ii	PROPN
inlawrev-3387	93	2	1996	1996	NUM
inlawrev-3387	93	3	)	)	PUNCT
inlawrev-3387	93	4	.	.	PUNCT
inlawrev-3387	94	1	1470	1470	NUM
inlawrev-3387	94	2	indiana	indiana	PROPN
inlawrev-3387	94	3	law	law	PROPN
inlawrev-3387	94	4	review	review	NOUN
inlawrev-3387	95	1	[	[	X
inlawrev-3387	95	2	vol	vol	NOUN
inlawrev-3387	95	3	.	.	PUNCT
inlawrev-3387	96	1	32	32	NUM
inlawrev-3387	96	2	:	:	SYM
inlawrev-3387	96	3	1467	1467	NUM
inlawrev-3387	96	4	section	section	NOUN
inlawrev-3387	96	5	404(c	404(c	PROPN
inlawrev-3387	96	6	)	)	PUNCT
inlawrev-3387	96	7	must	must	AUX
inlawrev-3387	96	8	be	be	AUX
inlawrev-3387	96	9	met	meet	VERB
inlawrev-3387	96	10	before	before	SCONJ
inlawrev-3387	96	11	relief	relief	NOUN
inlawrev-3387	96	12	is	be	AUX
inlawrev-3387	96	13	provided	provide	VERB
inlawrev-3387	96	14	.	.	PUNCT
inlawrev-3387	97	1	an	an	DET
inlawrev-3387	97	2	examination	examination	NOUN
inlawrev-3387	97	3	of	of	ADP
inlawrev-3387	97	4	the	the	DET
inlawrev-3387	97	5	requirements	requirement	NOUN
inlawrev-3387	97	6	should	should	AUX
inlawrev-3387	97	7	clarify	clarify	VERB
inlawrev-3387	97	8	how	how	SCONJ
inlawrev-3387	97	9	this	this	DET
inlawrev-3387	97	10	section	section	NOUN
inlawrev-3387	97	11	protects	protect	VERB
inlawrev-3387	97	12	participants	participant	NOUN
inlawrev-3387	97	13	and	and	CCONJ
inlawrev-3387	97	14	beneficiaries	beneficiary	NOUN
inlawrev-3387	97	15	as	as	ADV
inlawrev-3387	97	16	well	well	ADV
inlawrev-3387	97	17	as	as	ADP
inlawrev-3387	97	18	plan	plan	NOUN
inlawrev-3387	97	19	sponsors	sponsor	NOUN
inlawrev-3387	97	20	who	who	PRON
inlawrev-3387	97	21	implement	implement	VERB
inlawrev-3387	97	22	participant	participant	ADJ
inlawrev-3387	97	23	-	-	PUNCT
inlawrev-3387	97	24	directed	direct	VERB
inlawrev-3387	97	25	plans	plan	NOUN
inlawrev-3387	97	26	.	.	PUNCT
inlawrev-3387	98	1	a.	a.	NOUN
inlawrev-3387	98	2	opportunity	opportunity	NOUN
inlawrev-3387	98	3	to	to	PART
inlawrev-3387	98	4	exercise	exercise	VERB
inlawrev-3387	98	5	control	control	VERB
inlawrev-3387	98	6	the	the	DET
inlawrev-3387	98	7	first	first	ADJ
inlawrev-3387	98	8	requirement	requirement	NOUN
inlawrev-3387	98	9	a	a	DET
inlawrev-3387	98	10	plan	plan	NOUN
inlawrev-3387	98	11	must	must	AUX
inlawrev-3387	98	12	satisfy	satisfy	VERB
inlawrev-3387	98	13	in	in	ADP
inlawrev-3387	98	14	order	order	NOUN
inlawrev-3387	98	15	to	to	PART
inlawrev-3387	98	16	obtain	obtain	VERB
inlawrev-3387	98	17	the	the	DET
inlawrev-3387	98	18	fiduciary	fiduciary	ADJ
inlawrev-3387	98	19	relief	relief	NOUN
inlawrev-3387	98	20	of	of	ADP
inlawrev-3387	98	21	section	section	NOUN
inlawrev-3387	98	22	404(c	404(c	PROPN
inlawrev-3387	98	23	)	)	PUNCT
inlawrev-3387	98	24	is	be	AUX
inlawrev-3387	98	25	that	that	SCONJ
inlawrev-3387	98	26	the	the	DET
inlawrev-3387	98	27	plan	plan	NOUN
inlawrev-3387	98	28	must	must	AUX
inlawrev-3387	98	29	offer	offer	VERB
inlawrev-3387	98	30	the	the	DET
inlawrev-3387	98	31	participants	participant	NOUN
inlawrev-3387	98	32	or	or	CCONJ
inlawrev-3387	98	33	beneficiaries	beneficiary	NOUN
inlawrev-3387	98	34	the	the	DET
inlawrev-3387	98	35	opportunity	opportunity	NOUN
inlawrev-3387	98	36	to	to	PART
inlawrev-3387	98	37	exercise	exercise	VERB
inlawrev-3387	98	38	control	control	NOUN
inlawrev-3387	98	39	over	over	ADP
inlawrev-3387	98	40	the	the	DET
inlawrev-3387	98	41	assets	asset	NOUN
inlawrev-3387	98	42	in	in	ADP
inlawrev-3387	98	43	their	their	PRON
inlawrev-3387	98	44	individual	individual	ADJ
inlawrev-3387	98	45	accounts	account	NOUN
inlawrev-3387	98	46	.	.	PUNCT
inlawrev-3387	99	1	'^	'^	AUX
inlawrev-3387	99	2	the	the	DET
inlawrev-3387	99	3	dol	dol	NOUN
inlawrev-3387	99	4	regulations	regulation	NOUN
inlawrev-3387	99	5	set	set	VERB
inlawrev-3387	99	6	forth	forth	ADP
inlawrev-3387	99	7	two	two	NUM
inlawrev-3387	99	8	criteria	criterion	NOUN
inlawrev-3387	99	9	to	to	PART
inlawrev-3387	99	10	be	be	AUX
inlawrev-3387	99	11	met	meet	VERB
inlawrev-3387	99	12	before	before	ADP
inlawrev-3387	99	13	a	a	DET
inlawrev-3387	99	14	participant	participant	NOUN
inlawrev-3387	99	15	or	or	CCONJ
inlawrev-3387	99	16	beneficiary	beneficiary	NOUN
inlawrev-3387	99	17	is	be	AUX
inlawrev-3387	99	18	deemed	deem	VERB
inlawrev-3387	99	19	to	to	PART
inlawrev-3387	99	20	have	have	VERB
inlawrev-3387	99	21	the	the	DET
inlawrev-3387	99	22	opportunity	opportunity	NOUN
inlawrev-3387	99	23	to	to	PART
inlawrev-3387	99	24	exercise	exercise	VERB
inlawrev-3387	99	25	control	control	NOUN
inlawrev-3387	99	26	over	over	ADP
inlawrev-3387	99	27	his	his	PRON
inlawrev-3387	99	28	or	or	CCONJ
inlawrev-3387	99	29	her	her	PRON
inlawrev-3387	99	30	assets	asset	NOUN
inlawrev-3387	99	31	.	.	PUNCT
inlawrev-3387	100	1	'^	'^	NOUN
inlawrev-3387	100	2	first	first	ADV
inlawrev-3387	100	3	,	,	PUNCT
inlawrev-3387	100	4	the	the	DET
inlawrev-3387	100	5	participant	participant	NOUN
inlawrev-3387	100	6	must	must	AUX
inlawrev-3387	100	7	have	have	VERB
inlawrev-3387	100	8	the	the	DET
inlawrev-3387	100	9	opportunity	opportunity	NOUN
inlawrev-3387	100	10	to	to	PART
inlawrev-3387	100	11	give	give	VERB
inlawrev-3387	100	12	instructions	instruction	NOUN
inlawrev-3387	100	13	to	to	ADP
inlawrev-3387	100	14	an	an	DET
inlawrev-3387	100	15	identified	identify	VERB
inlawrev-3387	100	16	plan	plan	NOUN
inlawrev-3387	100	17	fiduciary	fiduciary	ADJ
inlawrev-3387	100	18	who	who	PRON
inlawrev-3387	100	19	is	be	AUX
inlawrev-3387	100	20	obligated	obligate	VERB
inlawrev-3387	100	21	to	to	PART
inlawrev-3387	100	22	comply	comply	VERB
inlawrev-3387	100	23	with	with	ADP
inlawrev-3387	100	24	those	those	DET
inlawrev-3387	100	25	instructions.^^	instructions.^^	PUNCT
inlawrev-3387	100	26	to	to	PART
inlawrev-3387	100	27	satisfy	satisfy	VERB
inlawrev-3387	100	28	this	this	DET
inlawrev-3387	100	29	requirement	requirement	NOUN
inlawrev-3387	100	30	,	,	PUNCT
inlawrev-3387	100	31	the	the	DET
inlawrev-3387	100	32	participant	participant	NOUN
inlawrev-3387	100	33	or	or	CCONJ
inlawrev-3387	100	34	beneficiary	beneficiary	NOUN
inlawrev-3387	100	35	must	must	AUX
inlawrev-3387	100	36	be	be	AUX
inlawrev-3387	100	37	given	give	VERB
inlawrev-3387	100	38	the	the	DET
inlawrev-3387	100	39	opportunity	opportunity	NOUN
inlawrev-3387	100	40	to	to	PART
inlawrev-3387	100	41	receive	receive	VERB
inlawrev-3387	100	42	written	write	VERB
inlawrev-3387	100	43	confirmation	confirmation	NOUN
inlawrev-3387	100	44	of	of	ADP
inlawrev-3387	100	45	the	the	DET
inlawrev-3387	100	46	instructions.^^	instructions.^^	NOUN
inlawrev-3387	100	47	if	if	SCONJ
inlawrev-3387	100	48	an	an	DET
inlawrev-3387	100	49	electronic	electronic	ADJ
inlawrev-3387	100	50	medium	medium	NOUN
inlawrev-3387	100	51	is	be	AUX
inlawrev-3387	100	52	utilized	utilize	VERB
inlawrev-3387	100	53	in	in	ADP
inlawrev-3387	100	54	completing	complete	VERB
inlawrev-3387	100	55	transactions	transaction	NOUN
inlawrev-3387	100	56	,	,	PUNCT
inlawrev-3387	100	57	then	then	ADV
inlawrev-3387	100	58	the	the	DET
inlawrev-3387	100	59	plan	plan	NOUN
inlawrev-3387	100	60	fiduciaries	fiduciary	NOUN
inlawrev-3387	100	61	must	must	AUX
inlawrev-3387	100	62	ensure	ensure	VERB
inlawrev-3387	100	63	that	that	SCONJ
inlawrev-3387	100	64	they	they	PRON
inlawrev-3387	100	65	still	still	ADV
inlawrev-3387	100	66	give	give	VERB
inlawrev-3387	100	67	participants	participant	NOUN
inlawrev-3387	100	68	and	and	CCONJ
inlawrev-3387	100	69	beneficiaries	beneficiary	NOUN
inlawrev-3387	100	70	the	the	DET
inlawrev-3387	100	71	opportunity	opportunity	NOUN
inlawrev-3387	100	72	to	to	PART
inlawrev-3387	100	73	receive	receive	VERB
inlawrev-3387	100	74	the	the	DET
inlawrev-3387	100	75	confirmation	confirmation	NOUN
inlawrev-3387	100	76	in	in	ADP
inlawrev-3387	100	77	writing	writing	NOUN
inlawrev-3387	100	78	,	,	PUNCT
inlawrev-3387	100	79	not	not	PART
inlawrev-3387	100	80	electronically	electronically	ADV
inlawrev-3387	100	81	,	,	PUNCT
inlawrev-3387	100	82	or	or	CCONJ
inlawrev-3387	100	83	the	the	DET
inlawrev-3387	100	84	plan	plan	NOUN
inlawrev-3387	100	85	fiduciaries	fiduciary	NOUN
inlawrev-3387	100	86	may	may	AUX
inlawrev-3387	100	87	risk	risk	VERB
inlawrev-3387	100	88	noncompliance	noncompliance	NOUN
inlawrev-3387	100	89	.	.	PUNCT
inlawrev-3387	101	1	the	the	DET
inlawrev-3387	101	2	taxpayer	taxpayer	NOUN
inlawrev-3387	101	3	relief	relief	PROPN
inlawrev-3387	101	4	act	act	NOUN
inlawrev-3387	101	5	of	of	ADP
inlawrev-3387	101	6	1997	1997	NUM
inlawrev-3387	101	7	addresses	address	NOUN
inlawrev-3387	101	8	erisa	erisa	NOUN
inlawrev-3387	101	9	compliance	compliance	NOUN
inlawrev-3387	101	10	and	and	CCONJ
inlawrev-3387	101	11	the	the	DET
inlawrev-3387	101	12	use	use	NOUN
inlawrev-3387	101	13	ofnew	ofnew	ADJ
inlawrev-3387	101	14	technologies.^^	technologies.^^	PUNCT
inlawrev-3387	101	15	the	the	DET
inlawrev-3387	101	16	act	act	NOUN
inlawrev-3387	101	17	calls	call	VERB
inlawrev-3387	101	18	for	for	ADP
inlawrev-3387	101	19	dol	dol	VERB
inlawrev-3387	101	20	regulations^^	regulations^^	NUM
inlawrev-3387	101	21	clarifying	clarify	VERB
inlawrev-3387	101	22	the	the	DET
inlawrev-3387	101	23	types	type	NOUN
inlawrev-3387	101	24	of	of	ADP
inlawrev-3387	101	25	paperless	paperless	NOUN
inlawrev-3387	101	26	transactions	transaction	NOUN
inlawrev-3387	101	27	which	which	PRON
inlawrev-3387	101	28	will	will	AUX
inlawrev-3387	101	29	satisfy	satisfy	VERB
inlawrev-3387	101	30	the	the	DET
inlawrev-3387	101	31	writing	writing	NOUN
inlawrev-3387	101	32	requirements	requirement	NOUN
inlawrev-3387	101	33	under	under	ADP
inlawrev-3387	101	34	the	the	DET
inlawrev-3387	101	35	internal	internal	ADJ
inlawrev-3387	101	36	revenue	revenue	NOUN
inlawrev-3387	101	37	code	code	NOUN
inlawrev-3387	101	38	,	,	PUNCT
inlawrev-3387	101	39	but	but	CCONJ
inlawrev-3387	101	40	it	it	PRON
inlawrev-3387	101	41	fails	fail	VERB
inlawrev-3387	101	42	to	to	PART
inlawrev-3387	101	43	address	address	VERB
inlawrev-3387	101	44	the	the	DET
inlawrev-3387	101	45	writing	writing	NOUN
inlawrev-3387	101	46	requirements	requirement	NOUN
inlawrev-3387	101	47	of	of	ADP
inlawrev-3387	101	48	erisa.^^	erisa.^^	NOUN
inlawrev-3387	101	49	if	if	SCONJ
inlawrev-3387	101	50	the	the	DET
inlawrev-3387	101	51	dol	dol	NOUN
inlawrev-3387	101	52	regulations	regulation	NOUN
inlawrev-3387	101	53	do	do	AUX
inlawrev-3387	101	54	not	not	PART
inlawrev-3387	101	55	include	include	VERB
inlawrev-3387	101	56	an	an	DET
inlawrev-3387	101	57	interpretation	interpretation	NOUN
inlawrev-3387	101	58	of	of	ADP
inlawrev-3387	101	59	erisa	erisa	NOUN
inlawrev-3387	101	60	's	's	PART
inlawrev-3387	101	61	writing	writing	NOUN
inlawrev-3387	101	62	requirements	requirement	NOUN
inlawrev-3387	101	63	as	as	ADV
inlawrev-3387	101	64	well	well	ADV
inlawrev-3387	101	65	as	as	ADP
inlawrev-3387	101	66	those	those	PRON
inlawrev-3387	101	67	of	of	ADP
inlawrev-3387	101	68	the	the	DET
inlawrev-3387	101	69	internal	internal	ADJ
inlawrev-3387	101	70	revenue	revenue	NOUN
inlawrev-3387	101	71	code	code	NOUN
inlawrev-3387	101	72	,	,	PUNCT
inlawrev-3387	101	73	plan	plan	NOUN
inlawrev-3387	101	74	fiduciaries	fiduciary	NOUN
inlawrev-3387	101	75	should	should	AUX
inlawrev-3387	101	76	be	be	AUX
inlawrev-3387	101	77	careful	careful	ADJ
inlawrev-3387	101	78	not	not	PART
inlawrev-3387	101	79	to	to	PART
inlawrev-3387	101	80	overlook	overlook	VERB
inlawrev-3387	101	81	this	this	DET
inlawrev-3387	101	82	written	write	VERB
inlawrev-3387	101	83	confirmation	confirmation	NOUN
inlawrev-3387	101	84	requirement	requirement	NOUN
inlawrev-3387	101	85	.	.	PUNCT
inlawrev-3387	102	1	the	the	DET
inlawrev-3387	102	2	second	second	ADJ
inlawrev-3387	102	3	part	part	NOUN
inlawrev-3387	102	4	of	of	ADP
inlawrev-3387	102	5	the	the	DET
inlawrev-3387	102	6	opportunity	opportunity	NOUN
inlawrev-3387	102	7	to	to	PART
inlawrev-3387	102	8	exercise	exercise	VERB
inlawrev-3387	102	9	control	control	NOUN
inlawrev-3387	102	10	is	be	AUX
inlawrev-3387	102	11	the	the	DET
inlawrev-3387	102	12	provision	provision	NOUN
inlawrev-3387	102	13	that	that	PRON
inlawrev-3387	102	14	each	each	DET
inlawrev-3387	102	15	participant	participant	NOUN
inlawrev-3387	102	16	or	or	CCONJ
inlawrev-3387	102	17	beneficiary	beneficiary	NOUN
inlawrev-3387	102	18	have	have	VERB
inlawrev-3387	102	19	the	the	DET
inlawrev-3387	102	20	"	"	PUNCT
inlawrev-3387	102	21	opportunity	opportunity	NOUN
inlawrev-3387	102	22	to	to	PART
inlawrev-3387	102	23	obtain	obtain	VERB
inlawrev-3387	102	24	sufficient	sufficient	ADJ
inlawrev-3387	102	25	information	information	NOUN
inlawrev-3387	102	26	to	to	PART
inlawrev-3387	102	27	make	make	VERB
inlawrev-3387	102	28	informed	informed	ADJ
inlawrev-3387	102	29	decisions	decision	NOUN
inlawrev-3387	102	30	with	with	ADP
inlawrev-3387	102	31	regard	regard	NOUN
inlawrev-3387	102	32	to	to	ADP
inlawrev-3387	102	33	investment	investment	NOUN
inlawrev-3387	102	34	alternatives	alternative	NOUN
inlawrev-3387	102	35	available	available	ADJ
inlawrev-3387	102	36	under	under	ADP
inlawrev-3387	102	37	the	the	DET
inlawrev-3387	102	38	plan	plan	NOUN
inlawrev-3387	102	39	,	,	PUNCT
inlawrev-3387	102	40	and	and	CCONJ
inlawrev-3387	102	41	incidents	incident	NOUN
inlawrev-3387	102	42	of	of	ADP
inlawrev-3387	102	43	ownership	ownership	NOUN
inlawrev-3387	102	44	appurtenant	appurtenant	NOUN
inlawrev-3387	102	45	to	to	ADP
inlawrev-3387	102	46	such	such	ADJ
inlawrev-3387	102	47	investments	investment	NOUN
inlawrev-3387	102	48	.	.	PUNCT
inlawrev-3387	103	1	"^^	"^^	VERB
inlawrev-3387	103	2	the	the	DET
inlawrev-3387	103	3	regulations	regulation	NOUN
inlawrev-3387	103	4	list	list	VERB
inlawrev-3387	103	5	many	many	ADJ
inlawrev-3387	103	6	disclosure	disclosure	NOUN
inlawrev-3387	103	7	items	item	NOUN
inlawrev-3387	103	8	,	,	PUNCT
inlawrev-3387	103	9	some	some	DET
inlawrev-3387	103	10	ofwhich	ofwhich	PRON
inlawrev-3387	103	11	must	must	AUX
inlawrev-3387	103	12	be	be	AUX
inlawrev-3387	103	13	given	give	VERB
inlawrev-3387	103	14	automatically	automatically	ADV
inlawrev-3387	103	15	by	by	ADP
inlawrev-3387	103	16	the	the	DET
inlawrev-3387	103	17	plan	plan	NOUN
inlawrev-3387	103	18	fiduciaries	fiduciary	NOUN
inlawrev-3387	103	19	and	and	CCONJ
inlawrev-3387	103	20	others	other	NOUN
inlawrev-3387	103	21	that	that	PRON
inlawrev-3387	103	22	must	must	AUX
inlawrev-3387	103	23	be	be	AUX
inlawrev-3387	103	24	given	give	VERB
inlawrev-3387	103	25	only	only	ADV
inlawrev-3387	103	26	16	16	NUM
inlawrev-3387	103	27	.	.	PUNCT
inlawrev-3387	103	28	29	29	NUM
inlawrev-3387	103	29	c.f.r	c.f.r	NOUN
inlawrev-3387	103	30	.	.	PUNCT
inlawrev-3387	104	1	§	§	PROPN
inlawrev-3387	104	2	2550.404c	2550.404c	NOUN
inlawrev-3387	104	3	-	-	NOUN
inlawrev-3387	104	4	l(b)(l)(i	l(b)(l)(i	NUM
inlawrev-3387	104	5	)	)	PUNCT
inlawrev-3387	104	6	(	(	PUNCT
inlawrev-3387	104	7	1998	1998	NUM
inlawrev-3387	104	8	)	)	PUNCT
inlawrev-3387	104	9	.	.	PUNCT
inlawrev-3387	105	1	17	17	NUM
inlawrev-3387	105	2	.	.	PUNCT
inlawrev-3387	106	1	m	m	VERB
inlawrev-3387	106	2	§	§	PROPN
inlawrev-3387	106	3	2250.404cl(b)(2)(i	2250.404cl(b)(2)(i	NUM
inlawrev-3387	106	4	)	)	PUNCT
inlawrev-3387	106	5	.	.	PUNCT
inlawrev-3387	107	1	18	18	NUM
inlawrev-3387	107	2	.	.	X
inlawrev-3387	107	3	m	m	AUX
inlawrev-3387	107	4	§	§	PROPN
inlawrev-3387	107	5	2550.404cl(b)(2)(i)(a	2550.404cl(b)(2)(i)(a	NUM
inlawrev-3387	107	6	)	)	PUNCT
inlawrev-3387	107	7	.	.	PUNCT
inlawrev-3387	108	1	19	19	NUM
inlawrev-3387	108	2	.	.	PUNCT
inlawrev-3387	109	1	i	i	PRON
inlawrev-3387	109	2	d.	d.	PROPN
inlawrev-3387	109	3	20	20	NUM
inlawrev-3387	109	4	.	.	PUNCT
inlawrev-3387	110	1	taxpayer	taxpayer	NOUN
inlawrev-3387	110	2	relief	relief	PROPN
inlawrev-3387	110	3	act	act	NOUN
inlawrev-3387	110	4	of	of	ADP
inlawrev-3387	110	5	1997	1997	NUM
inlawrev-3387	110	6	§	§	PROPN
inlawrev-3387	110	7	1510(a)(1	1510(a)(1	NUM
inlawrev-3387	110	8	)	)	PUNCT
inlawrev-3387	110	9	,	,	PUNCT
inlawrev-3387	110	10	pub	pub	NOUN
inlawrev-3387	110	11	.	.	PUNCT
inlawrev-3387	111	1	l.	l.	PROPN
inlawrev-3387	111	2	no	no	INTJ
inlawrev-3387	111	3	.	.	PROPN
inlawrev-3387	112	1	105	105	NUM
inlawrev-3387	112	2	-	-	SYM
inlawrev-3387	112	3	34	34	NUM
inlawrev-3387	112	4	,	,	PUNCT
inlawrev-3387	112	5	hi	hi	INTJ
inlawrev-3387	112	6	stat	stat	NOUN
inlawrev-3387	112	7	.	.	PUNCT
inlawrev-3387	113	1	788	788	NUM
inlawrev-3387	113	2	,	,	PUNCT
inlawrev-3387	113	3	1068	1068	NUM
inlawrev-3387	113	4	(	(	PUNCT
inlawrev-3387	113	5	1997	1997	NUM
inlawrev-3387	113	6	)	)	PUNCT
inlawrev-3387	113	7	.	.	PUNCT
inlawrev-3387	114	1	2	2	NUM
inlawrev-3387	114	2	1	1	NUM
inlawrev-3387	114	3	.	.	PUNCT
inlawrev-3387	115	1	see	see	VERB
inlawrev-3387	115	2	supra	supra	PROPN
inlawrev-3387	115	3	note	note	PROPN
inlawrev-3387	115	4	7	7	NUM
inlawrev-3387	115	5	.	.	NOUN
inlawrev-3387	115	6	22	22	NUM
inlawrev-3387	115	7	.	.	PUNCT
inlawrev-3387	116	1	i	i	PRON
inlawrev-3387	116	2	d.	d.	PROPN
inlawrev-3387	116	3	the	the	DET
inlawrev-3387	116	4	act	act	NOUN
inlawrev-3387	116	5	calls	call	VERB
inlawrev-3387	116	6	for	for	ADP
inlawrev-3387	116	7	regulations	regulation	NOUN
inlawrev-3387	116	8	from	from	ADP
inlawrev-3387	116	9	the	the	DET
inlawrev-3387	116	10	secretary	secretary	PROPN
inlawrev-3387	116	11	of	of	ADP
inlawrev-3387	116	12	labor	labor	NOUN
inlawrev-3387	116	13	interpreting	interpreting	NOUN
inlawrev-3387	116	14	notice	notice	NOUN
inlawrev-3387	116	15	,	,	PUNCT
inlawrev-3387	116	16	election	election	NOUN
inlawrev-3387	116	17	,	,	PUNCT
inlawrev-3387	116	18	consent	consent	NOUN
inlawrev-3387	116	19	,	,	PUNCT
inlawrev-3387	116	20	disclosure	disclosure	NOUN
inlawrev-3387	116	21	,	,	PUNCT
inlawrev-3387	116	22	and	and	CCONJ
inlawrev-3387	116	23	time	time	NOUN
inlawrev-3387	116	24	requirements	requirement	NOUN
inlawrev-3387	116	25	of	of	ADP
inlawrev-3387	116	26	both	both	CCONJ
inlawrev-3387	116	27	the	the	DET
inlawrev-3387	116	28	internal	internal	ADJ
inlawrev-3387	116	29	revenue	revenue	NOUN
inlawrev-3387	116	30	code	code	NOUN
inlawrev-3387	116	31	and	and	CCONJ
inlawrev-3387	116	32	erisa	erisa	NOUN
inlawrev-3387	116	33	in	in	ADP
inlawrev-3387	116	34	section	section	NOUN
inlawrev-3387	116	35	1510(a)(1	1510(a)(1	NUM
inlawrev-3387	116	36	)	)	PUNCT
inlawrev-3387	116	37	,	,	PUNCT
inlawrev-3387	116	38	but	but	CCONJ
inlawrev-3387	116	39	only	only	ADV
inlawrev-3387	116	40	the	the	DET
inlawrev-3387	116	41	writing	writing	NOUN
inlawrev-3387	116	42	requirements	requirement	NOUN
inlawrev-3387	116	43	of	of	ADP
inlawrev-3387	116	44	the	the	DET
inlawrev-3387	116	45	internal	internal	PROPN
inlawrev-3387	116	46	revenue	revenue	NOUN
inlawrev-3387	116	47	code	code	NOUN
inlawrev-3387	116	48	are	be	AUX
inlawrev-3387	116	49	referenced	reference	VERB
inlawrev-3387	116	50	for	for	ADP
inlawrev-3387	116	51	mterpretation	mterpretation	NOUN
inlawrev-3387	116	52	.	.	PUNCT
inlawrev-3387	117	1	i	i	PRON
inlawrev-3387	118	1	d	d	PROPN
inlawrev-3387	118	2	23	23	NUM
inlawrev-3387	118	3	.	.	PUNCT
inlawrev-3387	118	4	29	29	NUM
inlawrev-3387	118	5	c.f.r	c.f.r	NOUN
inlawrev-3387	118	6	.	.	PUNCT
inlawrev-3387	119	1	§	§	PROPN
inlawrev-3387	119	2	2550.404c	2550.404c	NOUN
inlawrev-3387	119	3	-	-	PUNCT
inlawrev-3387	119	4	l(b)(2)(i)(b	l(b)(2)(i)(b	ADJ
inlawrev-3387	119	5	)	)	PUNCT
inlawrev-3387	119	6	(	(	PUNCT
inlawrev-3387	119	7	1998	1998	NUM
inlawrev-3387	119	8	)	)	PUNCT
inlawrev-3387	119	9	.	.	PUNCT
inlawrev-3387	120	1	1	1	NUM
inlawrev-3387	120	2	999	999	NUM
inlawrev-3387	120	3	]	]	PUNCT
inlawrev-3387	120	4	compliance	compliance	NOUN
inlawrev-3387	120	5	under	under	ADP
inlawrev-3387	120	6	erisa	erisa	PROPN
inlawrev-3387	120	7	§	§	PROPN
inlawrev-3387	120	8	404(c	404(c	PROPN
inlawrev-3387	120	9	)	)	PUNCT
inlawrev-3387	120	10	1	1	NUM
inlawrev-3387	120	11	47	47	NUM
inlawrev-3387	120	12	1	1	NUM
inlawrev-3387	120	13	upon	upon	SCONJ
inlawrev-3387	120	14	request	request	NOUN
inlawrev-3387	120	15	by	by	ADP
inlawrev-3387	120	16	a	a	DET
inlawrev-3387	120	17	participant	participant	NOUN
inlawrev-3387	120	18	or	or	CCONJ
inlawrev-3387	120	19	beneficiary.^	beneficiary.^	VERB
inlawrev-3387	120	20	"	"	PUNCT
inlawrev-3387	120	21	*	*	PUNCT
inlawrev-3387	120	22	among	among	ADP
inlawrev-3387	120	23	the	the	DET
inlawrev-3387	120	24	automatic	automatic	ADJ
inlawrev-3387	120	25	disclosures	disclosure	NOUN
inlawrev-3387	120	26	are	be	AUX
inlawrev-3387	120	27	:	:	PUNCT
inlawrev-3387	120	28	(	(	PUNCT
inlawrev-3387	120	29	i	i	NOUN
inlawrev-3387	120	30	)	)	PUNCT
inlawrev-3387	120	31	limitations	limitation	NOUN
inlawrev-3387	120	32	on	on	ADP
inlawrev-3387	120	33	when	when	SCONJ
inlawrev-3387	120	34	instructions	instruction	NOUN
inlawrev-3387	120	35	may	may	AUX
inlawrev-3387	120	36	be	be	AUX
inlawrev-3387	120	37	given	give	VERB
inlawrev-3387	120	38	or	or	CCONJ
inlawrev-3387	120	39	transfers	transfer	NOUN
inlawrev-3387	120	40	between	between	ADP
inlawrev-3387	120	41	investment	investment	NOUN
inlawrev-3387	120	42	alternatives	alternative	NOUN
inlawrev-3387	120	43	may	may	AUX
inlawrev-3387	120	44	be	be	AUX
inlawrev-3387	120	45	made	make	VERB
inlawrev-3387	120	46	;	;	PUNCT
inlawrev-3387	120	47	(	(	PUNCT
inlawrev-3387	120	48	ii	ii	NOUN
inlawrev-3387	120	49	)	)	PUNCT
inlawrev-3387	120	50	identification	identification	NOUN
inlawrev-3387	120	51	of	of	ADP
inlawrev-3387	120	52	fiduciaries	fiduciary	NOUN
inlawrev-3387	120	53	responsible	responsible	ADJ
inlawrev-3387	120	54	for	for	ADP
inlawrev-3387	120	55	providing	provide	VERB
inlawrev-3387	120	56	information	information	NOUN
inlawrev-3387	120	57	on	on	ADP
inlawrev-3387	120	58	the	the	DET
inlawrev-3387	120	59	investment	investment	NOUN
inlawrev-3387	120	60	alternatives	alternative	NOUN
inlawrev-3387	120	61	to	to	ADP
inlawrev-3387	120	62	the	the	DET
inlawrev-3387	120	63	plan	plan	NOUN
inlawrev-3387	120	64	participants	participant	NOUN
inlawrev-3387	120	65	and	and	CCONJ
inlawrev-3387	120	66	beneficiaries	beneficiary	NOUN
inlawrev-3387	120	67	;	;	PUNCT
inlawrev-3387	120	68	(	(	PUNCT
inlawrev-3387	120	69	iii	iii	X
inlawrev-3387	120	70	)	)	PUNCT
inlawrev-3387	120	71	risk	risk	NOUN
inlawrev-3387	120	72	and	and	CCONJ
inlawrev-3387	120	73	return	return	VERB
inlawrev-3387	120	74	characteristics	characteristic	NOUN
inlawrev-3387	120	75	of	of	ADP
inlawrev-3387	120	76	the	the	DET
inlawrev-3387	120	77	different	different	ADJ
inlawrev-3387	120	78	investment	investment	NOUN
inlawrev-3387	120	79	alternatives	alternative	NOUN
inlawrev-3387	120	80	;	;	PUNCT
inlawrev-3387	120	81	(	(	PUNCT
inlawrev-3387	120	82	iv	iv	X
inlawrev-3387	120	83	)	)	PUNCT
inlawrev-3387	120	84	applicable	applicable	ADJ
inlawrev-3387	120	85	transaction	transaction	NOUN
inlawrev-3387	120	86	fees	fee	NOUN
inlawrev-3387	120	87	;	;	PUNCT
inlawrev-3387	120	88	and	and	CCONJ
inlawrev-3387	120	89	(	(	PUNCT
inlawrev-3387	120	90	v	v	NOUN
inlawrev-3387	120	91	)	)	PUNCT
inlawrev-3387	120	92	provision	provision	NOUN
inlawrev-3387	120	93	of	of	ADP
inlawrev-3387	120	94	a	a	DET
inlawrev-3387	120	95	prospectus	prospectus	NOUN
inlawrev-3387	120	96	to	to	ADP
inlawrev-3387	120	97	a	a	DET
inlawrev-3387	120	98	participant	participant	ADJ
inlawrev-3387	120	99	or	or	CCONJ
inlawrev-3387	120	100	beneficiary	beneficiary	NOUN
inlawrev-3387	120	101	making	make	VERB
inlawrev-3387	120	102	an	an	DET
inlawrev-3387	120	103	initial	initial	ADJ
inlawrev-3387	120	104	investment	investment	NOUN
inlawrev-3387	120	105	in	in	ADP
inlawrev-3387	120	106	a	a	DET
inlawrev-3387	120	107	given	give	VERB
inlawrev-3387	120	108	investment	investment	NOUN
inlawrev-3387	120	109	alternative.^^	alternative.^^	PUNCT
inlawrev-3387	120	110	items	item	NOUN
inlawrev-3387	120	111	that	that	PRON
inlawrev-3387	120	112	must	must	AUX
inlawrev-3387	120	113	be	be	AUX
inlawrev-3387	120	114	disclosed	disclose	VERB
inlawrev-3387	120	115	upon	upon	SCONJ
inlawrev-3387	120	116	request	request	NOUN
inlawrev-3387	120	117	by	by	ADP
inlawrev-3387	120	118	a	a	DET
inlawrev-3387	120	119	participant	participant	ADJ
inlawrev-3387	120	120	or	or	CCONJ
inlawrev-3387	120	121	beneficiary	beneficiary	NOUN
inlawrev-3387	120	122	include	include	VERB
inlawrev-3387	120	123	:	:	PUNCT
inlawrev-3387	120	124	(	(	PUNCT
inlawrev-3387	120	125	i	i	NOUN
inlawrev-3387	120	126	)	)	PUNCT
inlawrev-3387	120	127	a	a	DET
inlawrev-3387	120	128	description	description	NOUN
inlawrev-3387	120	129	of	of	ADP
inlawrev-3387	120	130	the	the	DET
inlawrev-3387	120	131	operating	operating	NOUN
inlawrev-3387	120	132	expenses	expense	NOUN
inlawrev-3387	120	133	of	of	ADP
inlawrev-3387	120	134	the	the	DET
inlawrev-3387	120	135	different	different	ADJ
inlawrev-3387	120	136	investment	investment	NOUN
inlawrev-3387	120	137	alternatives	alternative	NOUN
inlawrev-3387	120	138	;	;	PUNCT
inlawrev-3387	120	139	(	(	PUNCT
inlawrev-3387	120	140	ii	ii	X
inlawrev-3387	120	141	)	)	PUNCT
inlawrev-3387	120	142	copies	copy	NOUN
inlawrev-3387	120	143	of	of	ADP
inlawrev-3387	120	144	prospectuses	prospectus	NOUN
inlawrev-3387	120	145	not	not	PART
inlawrev-3387	120	146	required	require	VERB
inlawrev-3387	120	147	to	to	PART
inlawrev-3387	120	148	be	be	AUX
inlawrev-3387	120	149	provided	provide	VERB
inlawrev-3387	120	150	automatically	automatically	ADV
inlawrev-3387	120	151	;	;	PUNCT
inlawrev-3387	120	152	(	(	PUNCT
inlawrev-3387	120	153	iii	iii	X
inlawrev-3387	120	154	)	)	PUNCT
inlawrev-3387	120	155	a	a	DET
inlawrev-3387	120	156	list	list	NOUN
inlawrev-3387	120	157	of	of	ADP
inlawrev-3387	120	158	assets	asset	NOUN
inlawrev-3387	120	159	which	which	PRON
inlawrev-3387	120	160	make	make	VERB
inlawrev-3387	120	161	up	up	ADP
inlawrev-3387	120	162	the	the	DET
inlawrev-3387	120	163	portfolio	portfolio	NOUN
inlawrev-3387	120	164	of	of	ADP
inlawrev-3387	120	165	each	each	DET
inlawrev-3387	120	166	investment	investment	NOUN
inlawrev-3387	120	167	alternative	alternative	NOUN
inlawrev-3387	120	168	;	;	PUNCT
inlawrev-3387	120	169	and	and	CCONJ
inlawrev-3387	120	170	(	(	PUNCT
inlawrev-3387	120	171	iv	iv	X
inlawrev-3387	120	172	)	)	PUNCT
inlawrev-3387	120	173	information	information	NOUN
inlawrev-3387	120	174	about	about	ADP
inlawrev-3387	120	175	the	the	DET
inlawrev-3387	120	176	value	value	NOUN
inlawrev-3387	120	177	of	of	ADP
inlawrev-3387	120	178	shares	share	NOUN
inlawrev-3387	120	179	or	or	CCONJ
inlawrev-3387	120	180	units	unit	NOUN
inlawrev-3387	120	181	ofthe	ofthe	VERB
inlawrev-3387	120	182	different	different	ADJ
inlawrev-3387	120	183	investment	investment	NOUN
inlawrev-3387	120	184	alternatives.^^	alternatives.^^	PUNCT
inlawrev-3387	120	185	in	in	ADP
inlawrev-3387	120	186	providing	provide	VERB
inlawrev-3387	120	187	any	any	PRON
inlawrev-3387	120	188	of	of	ADP
inlawrev-3387	120	189	the	the	DET
inlawrev-3387	120	190	disclosure	disclosure	NOUN
inlawrev-3387	120	191	items	item	NOUN
inlawrev-3387	120	192	discussed	discuss	VERB
inlawrev-3387	120	193	above	above	ADV
inlawrev-3387	120	194	,	,	PUNCT
inlawrev-3387	120	195	plan	plan	NOUN
inlawrev-3387	120	196	fiduciaries	fiduciary	NOUN
inlawrev-3387	120	197	owe	owe	VERB
inlawrev-3387	120	198	a	a	DET
inlawrev-3387	120	199	duty	duty	NOUN
inlawrev-3387	120	200	of	of	ADP
inlawrev-3387	120	201	loyalty	loyalty	NOUN
inlawrev-3387	120	202	and	and	CCONJ
inlawrev-3387	120	203	prudence	prudence	NOUN
inlawrev-3387	120	204	to	to	PART
inlawrev-3387	120	205	plan	plan	VERB
inlawrev-3387	120	206	participants	participant	NOUN
inlawrev-3387	120	207	and	and	CCONJ
inlawrev-3387	120	208	beneficiaries	beneficiary	NOUN
inlawrev-3387	120	209	from	from	ADP
inlawrev-3387	120	210	which	which	PRON
inlawrev-3387	120	211	they	they	PRON
inlawrev-3387	120	212	receive	receive	VERB
inlawrev-3387	120	213	no	no	DET
inlawrev-3387	120	214	liability	liability	NOUN
inlawrev-3387	120	215	relief	relief	NOUN
inlawrev-3387	120	216	under	under	ADP
inlawrev-3387	120	217	erisa	erisa	NOUN
inlawrev-3387	120	218	section	section	NOUN
inlawrev-3387	120	219	404(c	404(c	PROPN
inlawrev-3387	120	220	)	)	PUNCT
inlawrev-3387	120	221	in	in	ADP
inlawrev-3387	120	222	the	the	DET
inlawrev-3387	120	223	event	event	NOUN
inlawrev-3387	120	224	of	of	ADP
inlawrev-3387	120	225	a	a	DET
inlawrev-3387	120	226	fiduciary	fiduciary	ADJ
inlawrev-3387	120	227	breach.^^	breach.^^	NOUN
inlawrev-3387	120	228	the	the	DET
inlawrev-3387	120	229	court	court	NOUN
inlawrev-3387	120	230	in	in	ADP
inlawrev-3387	120	231	in	in	ADP
inlawrev-3387	120	232	re	re	X
inlawrev-3387	120	233	unisys	unisys	PROPN
inlawrev-3387	120	234	savings	saving	NOUN
inlawrev-3387	120	235	plan	plan	PROPN
inlawrev-3387	120	236	litigation	litigation	PROPN
inlawrev-3387	120	237	identified	identify	VERB
inlawrev-3387	120	238	this	this	DET
inlawrev-3387	120	239	duty	duty	NOUN
inlawrev-3387	120	240	by	by	ADP
inlawrev-3387	120	241	holding	hold	VERB
inlawrev-3387	120	242	that	that	SCONJ
inlawrev-3387	120	243	"	"	PUNCT
inlawrev-3387	120	244	a	a	DET
inlawrev-3387	120	245	fiduciary	fiduciary	ADJ
inlawrev-3387	120	246	may	may	AUX
inlawrev-3387	120	247	not	not	PART
inlawrev-3387	120	248	materially	materially	ADV
inlawrev-3387	120	249	mislead	mislead	VERB
inlawrev-3387	120	250	those	those	PRON
inlawrev-3387	120	251	to	to	PART
inlawrev-3387	120	252	whom	whom	PRON
inlawrev-3387	120	253	[	[	X
inlawrev-3387	120	254	fiduciary	fiduciary	ADJ
inlawrev-3387	120	255	]	]	X
inlawrev-3387	120	256	duties	duty	NOUN
inlawrev-3387	120	257	of	of	ADP
inlawrev-3387	120	258	loyalty	loyalty	NOUN
inlawrev-3387	120	259	and	and	CCONJ
inlawrev-3387	120	260	prudence	prudence	NOUN
inlawrev-3387	120	261	are	be	AUX
inlawrev-3387	120	262	owed	owe	VERB
inlawrev-3387	120	263	.	.	PUNCT
inlawrev-3387	121	1	"^^	"^^	PROPN
inlawrev-3387	121	2	the	the	DET
inlawrev-3387	121	3	court	court	NOUN
inlawrev-3387	121	4	then	then	ADV
inlawrev-3387	121	5	clarified	clarify	VERB
inlawrev-3387	121	6	that	that	SCONJ
inlawrev-3387	121	7	plan	plan	NOUN
inlawrev-3387	121	8	fiduciaries	fiduciary	NOUN
inlawrev-3387	121	9	owe	owe	VERB
inlawrev-3387	121	10	a	a	DET
inlawrev-3387	121	11	duty	duty	NOUN
inlawrev-3387	121	12	of	of	ADP
inlawrev-3387	121	13	loyalty	loyalty	NOUN
inlawrev-3387	121	14	and	and	CCONJ
inlawrev-3387	121	15	prudence	prudence	NOUN
inlawrev-3387	121	16	to	to	PART
inlawrev-3387	121	17	plan	plan	VERB
inlawrev-3387	121	18	participants	participant	NOUN
inlawrev-3387	121	19	by	by	ADP
inlawrev-3387	121	20	stating	state	VERB
inlawrev-3387	121	21	that	that	SCONJ
inlawrev-3387	121	22	"	"	PUNCT
inlawrev-3387	121	23	[	[	X
inlawrev-3387	121	24	a	a	X
inlawrev-3387	121	25	]	]	X
inlawrev-3387	121	26	plan	plan	NOUN
inlawrev-3387	121	27	administrator	administrator	NOUN
inlawrev-3387	121	28	may	may	AUX
inlawrev-3387	121	29	not	not	PART
inlawrev-3387	121	30	make	make	VERB
inlawrev-3387	121	31	affirmative	affirmative	ADJ
inlawrev-3387	121	32	material	material	NOUN
inlawrev-3387	121	33	misrepresentations	misrepresentation	NOUN
inlawrev-3387	121	34	to	to	PART
inlawrev-3387	121	35	plan	plan	VERB
inlawrev-3387	121	36	participants	participant	NOUN
inlawrev-3387	121	37	"	"	PUNCT
inlawrev-3387	121	38	and	and	CCONJ
inlawrev-3387	121	39	"	"	PUNCT
inlawrev-3387	121	40	when	when	SCONJ
inlawrev-3387	121	41	a	a	DET
inlawrev-3387	121	42	plan	plan	NOUN
inlawrev-3387	121	43	administrator	administrator	NOUN
inlawrev-3387	121	44	speaks	speak	VERB
inlawrev-3387	121	45	,	,	PUNCT
inlawrev-3387	121	46	it	it	PRON
inlawrev-3387	121	47	must	must	AUX
inlawrev-3387	121	48	speak	speak	VERB
inlawrev-3387	121	49	truthfully	truthfully	ADV
inlawrev-3387	121	50	.	.	PUNCT
inlawrev-3387	122	1	"^^	"^^	VERB
inlawrev-3387	122	2	ultimately	ultimately	ADV
inlawrev-3387	122	3	the	the	DET
inlawrev-3387	122	4	court	court	NOUN
inlawrev-3387	122	5	in	in	ADP
inlawrev-3387	122	6	unisys	unisys	PROPN
inlawrev-3387	122	7	remanded	remand	VERB
inlawrev-3387	122	8	the	the	DET
inlawrev-3387	122	9	case	case	NOUN
inlawrev-3387	122	10	to	to	ADP
inlawrev-3387	122	11	the	the	DET
inlawrev-3387	122	12	district	district	NOUN
inlawrev-3387	122	13	court	court	NOUN
inlawrev-3387	122	14	to	to	PART
inlawrev-3387	122	15	resolve	resolve	VERB
inlawrev-3387	122	16	questions	question	NOUN
inlawrev-3387	122	17	of	of	ADP
inlawrev-3387	122	18	fact	fact	NOUN
inlawrev-3387	122	19	surrounding	surround	VERB
inlawrev-3387	122	20	the	the	DET
inlawrev-3387	122	21	alleged	allege	VERB
inlawrev-3387	122	22	misrepresentations.^	misrepresentations.^	NOUN
inlawrev-3387	122	23	°	°	NOUN
inlawrev-3387	122	24	nevertheless	nevertheless	ADV
inlawrev-3387	122	25	,	,	PUNCT
inlawrev-3387	122	26	the	the	DET
inlawrev-3387	122	27	standards	standard	NOUN
inlawrev-3387	122	28	set	set	VERB
inlawrev-3387	122	29	by	by	ADP
inlawrev-3387	122	30	the	the	DET
inlawrev-3387	122	31	court	court	NOUN
inlawrev-3387	122	32	make	make	VERB
inlawrev-3387	122	33	it	it	PRON
inlawrev-3387	122	34	clear	clear	ADJ
inlawrev-3387	122	35	that	that	SCONJ
inlawrev-3387	122	36	fiduciaries	fiduciary	NOUN
inlawrev-3387	122	37	owe	owe	VERB
inlawrev-3387	122	38	a	a	DET
inlawrev-3387	122	39	duty	duty	NOUN
inlawrev-3387	122	40	of	of	ADP
inlawrev-3387	122	41	loyalty	loyalty	NOUN
inlawrev-3387	122	42	and	and	CCONJ
inlawrev-3387	122	43	prudence	prudence	NOUN
inlawrev-3387	122	44	when	when	SCONJ
inlawrev-3387	122	45	providing	provide	VERB
inlawrev-3387	122	46	information	information	NOUN
inlawrev-3387	122	47	about	about	ADP
inlawrev-3387	122	48	the	the	DET
inlawrev-3387	122	49	investment	investment	NOUN
inlawrev-3387	122	50	alternatives	alternative	NOUN
inlawrev-3387	122	51	available	available	ADJ
inlawrev-3387	122	52	to	to	PART
inlawrev-3387	122	53	plan	plan	VERB
inlawrev-3387	122	54	participants	participant	NOUN
inlawrev-3387	122	55	.	.	PUNCT
inlawrev-3387	123	1	b.	b.	PROPN
inlawrev-3387	123	2	broad	broad	ADJ
inlawrev-3387	123	3	range	range	PROPN
inlawrev-3387	123	4	ofinvestment	ofinvestment	NOUN
inlawrev-3387	123	5	alternatives	alternative	NOUN
inlawrev-3387	123	6	in	in	ADP
inlawrev-3387	123	7	addition	addition	NOUN
inlawrev-3387	123	8	to	to	ADP
inlawrev-3387	123	9	allowing	allow	VERB
inlawrev-3387	123	10	participants	participant	NOUN
inlawrev-3387	123	11	and	and	CCONJ
inlawrev-3387	123	12	beneficiaries	beneficiary	NOUN
inlawrev-3387	123	13	the	the	DET
inlawrev-3387	123	14	opportunity	opportunity	NOUN
inlawrev-3387	123	15	to	to	PART
inlawrev-3387	123	16	exercise	exercise	VERB
inlawrev-3387	123	17	control	control	NOUN
inlawrev-3387	123	18	over	over	ADP
inlawrev-3387	123	19	their	their	PRON
inlawrev-3387	123	20	accounts	account	NOUN
inlawrev-3387	123	21	,	,	PUNCT
inlawrev-3387	123	22	the	the	DET
inlawrev-3387	123	23	plan	plan	NOUN
inlawrev-3387	123	24	must	must	AUX
inlawrev-3387	123	25	offer	offer	VERB
inlawrev-3387	123	26	meaningful	meaningful	ADJ
inlawrev-3387	123	27	investment	investment	NOUN
inlawrev-3387	123	28	alternatives	alternative	NOUN
inlawrev-3387	123	29	from	from	ADP
inlawrev-3387	123	30	which	which	PRON
inlawrev-3387	123	31	the	the	DET
inlawrev-3387	123	32	participants	participant	NOUN
inlawrev-3387	123	33	and	and	CCONJ
inlawrev-3387	123	34	beneficiaries	beneficiary	NOUN
inlawrev-3387	123	35	may	may	AUX
inlawrev-3387	123	36	choose	choose	VERB
inlawrev-3387	123	37	.	.	PUNCT
inlawrev-3387	124	1	thus	thus	ADV
inlawrev-3387	124	2	,	,	PUNCT
inlawrev-3387	124	3	the	the	DET
inlawrev-3387	124	4	participants	participant	NOUN
inlawrev-3387	124	5	and	and	CCONJ
inlawrev-3387	124	6	beneficiaries	beneficiary	NOUN
inlawrev-3387	124	7	must	must	AUX
inlawrev-3387	124	8	be	be	AUX
inlawrev-3387	124	9	allowed	allow	VERB
inlawrev-3387	124	10	to	to	PART
inlawrev-3387	124	11	choose	choose	VERB
inlawrev-3387	124	12	from	from	ADP
inlawrev-3387	124	13	a	a	DET
inlawrev-3387	124	14	broad	broad	ADJ
inlawrev-3387	124	15	range	range	NOUN
inlawrev-3387	124	16	of	of	ADP
inlawrev-3387	124	17	investment	investment	NOUN
inlawrev-3387	124	18	alternatives.^	alternatives.^	NOUN
inlawrev-3387	124	19	'	'	PART
inlawrev-3387	124	20	the	the	DET
inlawrev-3387	124	21	broad	broad	ADJ
inlawrev-3387	124	22	range	range	NOUN
inlawrev-3387	124	23	requirement	requirement	NOUN
inlawrev-3387	124	24	is	be	AUX
inlawrev-3387	124	25	satisfied	satisfied	ADJ
inlawrev-3387	124	26	only	only	ADV
inlawrev-3387	124	27	upon	upon	SCONJ
inlawrev-3387	124	28	24	24	NUM
inlawrev-3387	124	29	.	.	PUNCT
inlawrev-3387	125	1	i	i	PRON
inlawrev-3387	125	2	d.	d.	PROPN
inlawrev-3387	125	3	§	§	PROPN
inlawrev-3387	125	4	2550.404c(b)(2)(i)(b)(l)(i)-(viii	2550.404c(b)(2)(i)(b)(l)(i)-(viii	NUM
inlawrev-3387	125	5	)	)	PUNCT
inlawrev-3387	125	6	.	.	PUNCT
inlawrev-3387	126	1	25	25	NUM
inlawrev-3387	126	2	.	.	PUNCT
inlawrev-3387	127	1	i	i	PRON
inlawrev-3387	127	2	d	d	PROPN
inlawrev-3387	127	3	26	26	NUM
inlawrev-3387	127	4	.	.	PUNCT
inlawrev-3387	128	1	i	i	PRON
inlawrev-3387	128	2	d	d	PROPN
inlawrev-3387	128	3	§	§	PROPN
inlawrev-3387	128	4	2550.404c	2550.404c	PROPN
inlawrev-3387	128	5	-	-	PUNCT
inlawrev-3387	128	6	l(b)(2)(i)(b)(2)(ihv	l(b)(2)(i)(b)(2)(ihv	ADJ
inlawrev-3387	128	7	)	)	PUNCT
inlawrev-3387	128	8	.	.	PUNCT
inlawrev-3387	129	1	27	27	NUM
inlawrev-3387	129	2	.	.	PUNCT
inlawrev-3387	130	1	see	see	VERB
inlawrev-3387	130	2	in	in	ADP
inlawrev-3387	130	3	re	re	PROPN
inlawrev-3387	130	4	unisys	unisys	PROPN
inlawrev-3387	130	5	sav	sav	PROPN
inlawrev-3387	130	6	.	.	PROPN
inlawrev-3387	130	7	plan	plan	PROPN
inlawrev-3387	130	8	litig	litig	PROPN
inlawrev-3387	130	9	.	.	PUNCT
inlawrev-3387	131	1	,	,	PUNCT
inlawrev-3387	131	2	74	74	NUM
inlawrev-3387	131	3	f.3d	f.3d	NUM
inlawrev-3387	131	4	420	420	NUM
inlawrev-3387	131	5	,	,	PUNCT
inlawrev-3387	131	6	440	440	NUM
inlawrev-3387	131	7	(	(	PUNCT
inlawrev-3387	131	8	3d	3d	PROPN
inlawrev-3387	131	9	cir	cir	NOUN
inlawrev-3387	131	10	.	.	PUNCT
inlawrev-3387	131	11	1996	1996	NUM
inlawrev-3387	131	12	)	)	PUNCT
inlawrev-3387	131	13	;	;	PUNCT
inlawrev-3387	131	14	erisa	erisa	NOUN
inlawrev-3387	131	15	§	§	PROPN
inlawrev-3387	131	16	401(a	401(a	PROPN
inlawrev-3387	131	17	)	)	PUNCT
inlawrev-3387	131	18	,	,	PUNCT
inlawrev-3387	131	19	29	29	NUM
inlawrev-3387	131	20	u.s.c	u.s.c	ADJ
inlawrev-3387	131	21	.	.	PUNCT
inlawrev-3387	131	22	1104(a	1104(a	NUM
inlawrev-3387	131	23	)	)	PUNCT
inlawrev-3387	131	24	(	(	PUNCT
inlawrev-3387	131	25	1994	1994	NUM
inlawrev-3387	131	26	)	)	PUNCT
inlawrev-3387	131	27	.	.	PUNCT
inlawrev-3387	132	1	28	28	NUM
inlawrev-3387	132	2	.	.	X
inlawrev-3387	133	1	unisys	unisys	PROPN
inlawrev-3387	133	2	,	,	PUNCT
inlawrev-3387	133	3	74	74	NUM
inlawrev-3387	133	4	f.3d	f.3d	NUM
inlawrev-3387	133	5	at	at	ADP
inlawrev-3387	133	6	440	440	NUM
inlawrev-3387	133	7	-	-	SYM
inlawrev-3387	133	8	41	41	NUM
inlawrev-3387	133	9	(	(	PUNCT
inlawrev-3387	133	10	citations	citation	NOUN
inlawrev-3387	133	11	omitted	omit	VERB
inlawrev-3387	133	12	)	)	PUNCT
inlawrev-3387	133	13	.	.	PUNCT
inlawrev-3387	134	1	29	29	NUM
inlawrev-3387	134	2	.	.	PUNCT
inlawrev-3387	135	1	i	i	PRON
inlawrev-3387	135	2	d	d	PROPN
inlawrev-3387	135	3	at	at	ADP
inlawrev-3387	135	4	441	441	NUM
inlawrev-3387	135	5	(	(	PUNCT
inlawrev-3387	135	6	quoting	quote	VERB
inlawrev-3387	135	7	fischer	fischer	PROPN
inlawrev-3387	135	8	v.	v.	PROPN
inlawrev-3387	135	9	philadelphia	philadelphia	PROPN
inlawrev-3387	135	10	elec	elec	PROPN
inlawrev-3387	135	11	.	.	PROPN
inlawrev-3387	135	12	co.	co.	PROPN
inlawrev-3387	135	13	,	,	PUNCT
inlawrev-3387	135	14	994	994	NUM
inlawrev-3387	135	15	f.2d	f.2d	SYM
inlawrev-3387	135	16	130	130	NUM
inlawrev-3387	135	17	,	,	PUNCT
inlawrev-3387	135	18	135	135	NUM
inlawrev-3387	135	19	(	(	PUNCT
inlawrev-3387	135	20	3d	3d	NUM
inlawrev-3387	135	21	cir	cir	NOUN
inlawrev-3387	135	22	.	.	PROPN
inlawrev-3387	135	23	1993	1993	NUM
inlawrev-3387	135	24	)	)	PUNCT
inlawrev-3387	135	25	)	)	PUNCT
inlawrev-3387	135	26	.	.	PUNCT
inlawrev-3387	136	1	30	30	NUM
inlawrev-3387	136	2	.	.	PUNCT
inlawrev-3387	137	1	i	i	PRON
inlawrev-3387	137	2	d.	d.	PROPN
inlawrev-3387	137	3	at	at	ADP
inlawrev-3387	137	4	448	448	NUM
inlawrev-3387	137	5	.	.	PUNCT
inlawrev-3387	138	1	31	31	NUM
inlawrev-3387	138	2	.	.	PUNCT
inlawrev-3387	139	1	see	see	VERB
inlawrev-3387	139	2	29	29	NUM
inlawrev-3387	139	3	c.f.r	c.f.r	NOUN
inlawrev-3387	139	4	.	.	PUNCT
inlawrev-3387	140	1	§	§	PROPN
inlawrev-3387	140	2	2550.404cl(b)(l)(ii	2550.404cl(b)(l)(ii	NUM
inlawrev-3387	140	3	)	)	PUNCT
inlawrev-3387	140	4	(	(	PUNCT
inlawrev-3387	140	5	1998	1998	NUM
inlawrev-3387	140	6	)	)	PUNCT
inlawrev-3387	140	7	.	.	PUNCT
inlawrev-3387	141	1	1472	1472	NUM
inlawrev-3387	141	2	indiana	indiana	PROPN
inlawrev-3387	141	3	law	law	PROPN
inlawrev-3387	141	4	review	review	NOUN
inlawrev-3387	141	5	[	[	X
inlawrev-3387	141	6	vol	vol	NOUN
inlawrev-3387	141	7	.	.	PUNCT
inlawrev-3387	142	1	32	32	NUM
inlawrev-3387	142	2	:	:	SYM
inlawrev-3387	142	3	1467	1467	NUM
inlawrev-3387	142	4	fulfillment	fulfillment	NOUN
inlawrev-3387	142	5	of	of	ADP
inlawrev-3387	142	6	three	three	NUM
inlawrev-3387	142	7	conditions.^^	conditions.^^	NOUN
inlawrev-3387	142	8	the	the	DET
inlawrev-3387	142	9	first	first	ADJ
inlawrev-3387	142	10	condition	condition	NOUN
inlawrev-3387	142	11	is	be	AUX
inlawrev-3387	142	12	that	that	SCONJ
inlawrev-3387	142	13	the	the	DET
inlawrev-3387	142	14	investment	investment	NOUN
inlawrev-3387	142	15	alternatives	alternative	NOUN
inlawrev-3387	142	16	provided	provide	VERB
inlawrev-3387	142	17	allow	allow	VERB
inlawrev-3387	142	18	the	the	DET
inlawrev-3387	142	19	participant	participant	NOUN
inlawrev-3387	142	20	or	or	CCONJ
inlawrev-3387	142	21	beneficiary	beneficiary	NOUN
inlawrev-3387	142	22	to	to	PART
inlawrev-3387	142	23	have	have	VERB
inlawrev-3387	142	24	a	a	DET
inlawrev-3387	142	25	material	material	ADJ
inlawrev-3387	142	26	effect	effect	NOUN
inlawrev-3387	142	27	on	on	ADP
inlawrev-3387	142	28	the	the	DET
inlawrev-3387	142	29	potential	potential	ADJ
inlawrev-3387	142	30	return	return	NOUN
inlawrev-3387	142	31	from	from	ADP
inlawrev-3387	142	32	the	the	DET
inlawrev-3387	142	33	amounts	amount	NOUN
inlawrev-3387	142	34	in	in	ADP
inlawrev-3387	142	35	his	his	PRON
inlawrev-3387	142	36	or	or	CCONJ
inlawrev-3387	142	37	her	her	PRON
inlawrev-3387	142	38	account.^^	account.^^	NOUN
inlawrev-3387	143	1	the	the	DET
inlawrev-3387	143	2	alternatives	alternative	NOUN
inlawrev-3387	143	3	must	must	AUX
inlawrev-3387	143	4	also	also	ADV
inlawrev-3387	143	5	allow	allow	VERB
inlawrev-3387	143	6	a	a	DET
inlawrev-3387	143	7	participant	participant	NOUN
inlawrev-3387	143	8	or	or	CCONJ
inlawrev-3387	143	9	beneficiary	beneficiary	NOUN
inlawrev-3387	143	10	to	to	PART
inlawrev-3387	143	11	materially	materially	ADV
inlawrev-3387	143	12	affect	affect	VERB
inlawrev-3387	143	13	the	the	DET
inlawrev-3387	143	14	degree	degree	NOUN
inlawrev-3387	143	15	of	of	ADP
inlawrev-3387	143	16	risk	risk	NOUN
inlawrev-3387	143	17	to	to	PART
inlawrev-3387	143	18	which	which	PRON
inlawrev-3387	143	19	the	the	DET
inlawrev-3387	143	20	invested	invest	VERB
inlawrev-3387	143	21	amounts	amount	NOUN
inlawrev-3387	143	22	are	be	AUX
inlawrev-3387	143	23	subject.^^	subject.^^	PUNCT
inlawrev-3387	144	1	this	this	DET
inlawrev-3387	144	2	condition	condition	NOUN
inlawrev-3387	144	3	implies	imply	VERB
inlawrev-3387	144	4	that	that	SCONJ
inlawrev-3387	144	5	the	the	DET
inlawrev-3387	144	6	investment	investment	NOUN
inlawrev-3387	144	7	alternatives	alternative	NOUN
inlawrev-3387	144	8	offered	offer	VERB
inlawrev-3387	144	9	by	by	ADP
inlawrev-3387	144	10	the	the	DET
inlawrev-3387	144	11	plan	plan	NOUN
inlawrev-3387	144	12	must	must	AUX
inlawrev-3387	144	13	present	present	VERB
inlawrev-3387	144	14	a	a	DET
inlawrev-3387	144	15	wide	wide	ADJ
inlawrev-3387	144	16	range	range	NOUN
inlawrev-3387	144	17	of	of	ADP
inlawrev-3387	144	18	risk	risk	NOUN
inlawrev-3387	144	19	and	and	CCONJ
inlawrev-3387	144	20	return	return	NOUN
inlawrev-3387	144	21	characteristics	characteristic	NOUN
inlawrev-3387	144	22	.	.	PUNCT
inlawrev-3387	145	1	only	only	ADV
inlawrev-3387	145	2	with	with	ADP
inlawrev-3387	145	3	such	such	ADJ
inlawrev-3387	145	4	diverse	diverse	ADJ
inlawrev-3387	145	5	risk	risk	NOUN
inlawrev-3387	145	6	and	and	CCONJ
inlawrev-3387	145	7	return	return	VERB
inlawrev-3387	145	8	characteristics	characteristic	NOUN
inlawrev-3387	145	9	would	would	AUX
inlawrev-3387	145	10	a	a	DET
inlawrev-3387	145	11	participant	participant	NOUN
inlawrev-3387	145	12	or	or	CCONJ
inlawrev-3387	145	13	beneficiary	beneficiary	NOUN
inlawrev-3387	145	14	be	be	AUX
inlawrev-3387	145	15	able	able	ADJ
inlawrev-3387	145	16	to	to	PART
inlawrev-3387	145	17	have	have	VERB
inlawrev-3387	145	18	a	a	DET
inlawrev-3387	145	19	material	material	ADJ
inlawrev-3387	145	20	effect	effect	NOUN
inlawrev-3387	145	21	on	on	ADP
inlawrev-3387	145	22	these	these	DET
inlawrev-3387	145	23	aspects	aspect	NOUN
inlawrev-3387	145	24	of	of	ADP
inlawrev-3387	145	25	his	his	PRON
inlawrev-3387	145	26	or	or	CCONJ
inlawrev-3387	145	27	her	her	PRON
inlawrev-3387	145	28	account	account	NOUN
inlawrev-3387	145	29	by	by	ADP
inlawrev-3387	145	30	selecting	select	VERB
inlawrev-3387	145	31	from	from	ADP
inlawrev-3387	145	32	the	the	DET
inlawrev-3387	145	33	different	different	ADJ
inlawrev-3387	145	34	investment	investment	NOUN
inlawrev-3387	145	35	alternatives	alternative	NOUN
inlawrev-3387	145	36	offered	offer	VERB
inlawrev-3387	145	37	.	.	PUNCT
inlawrev-3387	146	1	the	the	DET
inlawrev-3387	146	2	second	second	ADJ
inlawrev-3387	146	3	condition	condition	NOUN
inlawrev-3387	146	4	to	to	ADP
inlawrev-3387	146	5	the	the	DET
inlawrev-3387	146	6	broad	broad	ADJ
inlawrev-3387	146	7	range	range	NOUN
inlawrev-3387	146	8	requirement	requirement	NOUN
inlawrev-3387	146	9	is	be	AUX
inlawrev-3387	146	10	that	that	SCONJ
inlawrev-3387	146	11	the	the	DET
inlawrev-3387	146	12	plan	plan	NOUN
inlawrev-3387	146	13	provide	provide	VERB
inlawrev-3387	146	14	at	at	ADV
inlawrev-3387	146	15	least	least	ADV
inlawrev-3387	146	16	three	three	NUM
inlawrev-3387	146	17	investment	investment	NOUN
inlawrev-3387	146	18	alternatives	alternative	NOUN
inlawrev-3387	146	19	that	that	PRON
inlawrev-3387	146	20	have	have	VERB
inlawrev-3387	146	21	the	the	DET
inlawrev-3387	146	22	following	follow	VERB
inlawrev-3387	146	23	characteristics	characteristic	NOUN
inlawrev-3387	146	24	:	:	PUNCT
inlawrev-3387	146	25	(	(	PUNCT
inlawrev-3387	146	26	1	1	X
inlawrev-3387	146	27	)	)	PUNCT
inlawrev-3387	146	28	each	each	DET
inlawrev-3387	146	29	alternative	alternative	NOUN
inlawrev-3387	146	30	must	must	AUX
inlawrev-3387	146	31	be	be	AUX
inlawrev-3387	146	32	diversified	diversify	VERB
inlawrev-3387	146	33	;	;	PUNCT
inlawrev-3387	146	34	(	(	PUNCT
inlawrev-3387	146	35	2	2	X
inlawrev-3387	146	36	)	)	PUNCT
inlawrev-3387	146	37	each	each	DET
inlawrev-3387	146	38	alternative	alternative	NOUN
inlawrev-3387	146	39	must	must	AUX
inlawrev-3387	146	40	have	have	VERB
inlawrev-3387	146	41	materially	materially	ADV
inlawrev-3387	146	42	different	different	ADJ
inlawrev-3387	146	43	risk	risk	NOUN
inlawrev-3387	146	44	and	and	CCONJ
inlawrev-3387	146	45	return	return	NOUN
inlawrev-3387	146	46	characteristics	characteristic	NOUN
inlawrev-3387	146	47	;	;	PUNCT
inlawrev-3387	146	48	(	(	PUNCT
inlawrev-3387	146	49	3	3	X
inlawrev-3387	146	50	)	)	PUNCT
inlawrev-3387	146	51	the	the	DET
inlawrev-3387	146	52	alternatives	alternative	NOUN
inlawrev-3387	146	53	must	must	AUX
inlawrev-3387	146	54	,	,	PUNCT
inlawrev-3387	146	55	when	when	SCONJ
inlawrev-3387	146	56	taken	take	VERB
inlawrev-3387	146	57	together	together	ADV
inlawrev-3387	146	58	,	,	PUNCT
inlawrev-3387	146	59	allow	allow	VERB
inlawrev-3387	146	60	the	the	DET
inlawrev-3387	146	61	participant	participant	NOUN
inlawrev-3387	146	62	or	or	CCONJ
inlawrev-3387	146	63	beneficiary	beneficiary	NOUN
inlawrev-3387	146	64	to	to	PART
inlawrev-3387	146	65	achieve	achieve	VERB
inlawrev-3387	146	66	a	a	DET
inlawrev-3387	146	67	portfolio	portfolio	NOUN
inlawrev-3387	146	68	with	with	ADP
inlawrev-3387	146	69	risk	risk	NOUN
inlawrev-3387	146	70	and	and	CCONJ
inlawrev-3387	146	71	return	return	VERB
inlawrev-3387	146	72	characteristics	characteristic	NOUN
inlawrev-3387	146	73	at	at	ADP
inlawrev-3387	146	74	any	any	DET
inlawrev-3387	146	75	point	point	NOUN
inlawrev-3387	146	76	within	within	ADP
inlawrev-3387	146	77	a	a	DET
inlawrev-3387	146	78	range	range	NOUN
inlawrev-3387	146	79	that	that	PRON
inlawrev-3387	146	80	would	would	AUX
inlawrev-3387	146	81	be	be	AUX
inlawrev-3387	146	82	considered	consider	VERB
inlawrev-3387	146	83	appropriate	appropriate	ADJ
inlawrev-3387	146	84	for	for	ADP
inlawrev-3387	146	85	the	the	DET
inlawrev-3387	146	86	participant	participant	NOUN
inlawrev-3387	146	87	or	or	CCONJ
inlawrev-3387	146	88	beneficiary	beneficiary	NOUN
inlawrev-3387	146	89	;	;	PUNCT
inlawrev-3387	146	90	and	and	CCONJ
inlawrev-3387	146	91	(	(	PUNCT
inlawrev-3387	146	92	4	4	X
inlawrev-3387	146	93	)	)	PUNCT
inlawrev-3387	146	94	each	each	DET
inlawrev-3387	146	95	alternative	alternative	NOUN
inlawrev-3387	146	96	,	,	PUNCT
inlawrev-3387	146	97	when	when	SCONJ
inlawrev-3387	146	98	combined	combine	VERB
inlawrev-3387	146	99	with	with	ADP
inlawrev-3387	146	100	investments	investment	NOUN
inlawrev-3387	146	101	from	from	ADP
inlawrev-3387	146	102	the	the	DET
inlawrev-3387	146	103	other	other	ADJ
inlawrev-3387	146	104	alternatives	alternative	NOUN
inlawrev-3387	146	105	,	,	PUNCT
inlawrev-3387	146	106	must	must	AUX
inlawrev-3387	146	107	tend	tend	VERB
inlawrev-3387	146	108	to	to	PART
inlawrev-3387	146	109	minimize	minimize	VERB
inlawrev-3387	146	110	through	through	ADP
inlawrev-3387	146	111	diversification	diversification	NOUN
inlawrev-3387	146	112	the	the	DET
inlawrev-3387	146	113	overall	overall	ADJ
inlawrev-3387	146	114	risk	risk	NOUN
inlawrev-3387	146	115	to	to	ADP
inlawrev-3387	146	116	the	the	DET
inlawrev-3387	146	117	participant	participant	NOUN
inlawrev-3387	146	118	's	's	PART
inlawrev-3387	146	119	or	or	CCONJ
inlawrev-3387	146	120	beneficiary	beneficiary	NOUN
inlawrev-3387	146	121	's	's	PART
inlawrev-3387	146	122	portfolio.^^	portfolio.^^	NOUN
inlawrev-3387	146	123	any	any	DET
inlawrev-3387	146	124	retirement	retirement	NOUN
inlawrev-3387	146	125	plan	plan	NOUN
inlawrev-3387	146	126	that	that	PRON
inlawrev-3387	146	127	offers	offer	VERB
inlawrev-3387	146	128	only	only	ADV
inlawrev-3387	146	129	a	a	DET
inlawrev-3387	146	130	few	few	ADJ
inlawrev-3387	146	131	carefully	carefully	ADV
inlawrev-3387	146	132	picked	pick	VERB
inlawrev-3387	146	133	investment	investment	NOUN
inlawrev-3387	146	134	alternatives	alternative	NOUN
inlawrev-3387	146	135	must	must	AUX
inlawrev-3387	146	136	ensure	ensure	VERB
inlawrev-3387	146	137	that	that	SCONJ
inlawrev-3387	146	138	the	the	DET
inlawrev-3387	146	139	offered	offer	VERB
inlawrev-3387	146	140	alternatives	alternative	NOUN
inlawrev-3387	146	141	meet	meet	VERB
inlawrev-3387	146	142	the	the	DET
inlawrev-3387	146	143	above	above	ADJ
inlawrev-3387	146	144	requirements	requirement	NOUN
inlawrev-3387	146	145	.	.	PUNCT
inlawrev-3387	147	1	if	if	SCONJ
inlawrev-3387	147	2	a	a	DET
inlawrev-3387	147	3	plan	plan	NOUN
inlawrev-3387	147	4	offers	offer	VERB
inlawrev-3387	147	5	a	a	DET
inlawrev-3387	147	6	large	large	ADJ
inlawrev-3387	147	7	number	number	NOUN
inlawrev-3387	147	8	of	of	ADP
inlawrev-3387	147	9	investment	investment	NOUN
inlawrev-3387	147	10	alternatives	alternative	NOUN
inlawrev-3387	147	11	,	,	PUNCT
inlawrev-3387	147	12	it	it	PRON
inlawrev-3387	147	13	will	will	AUX
inlawrev-3387	147	14	likely	likely	ADV
inlawrev-3387	147	15	have	have	VERB
inlawrev-3387	147	16	adequately	adequately	ADV
inlawrev-3387	147	17	diversified	diversify	VERB
inlawrev-3387	147	18	alternatives	alternative	NOUN
inlawrev-3387	147	19	with	with	ADP
inlawrev-3387	147	20	a	a	DET
inlawrev-3387	147	21	wide	wide	ADJ
inlawrev-3387	147	22	range	range	NOUN
inlawrev-3387	147	23	of	of	ADP
inlawrev-3387	147	24	risk	risk	NOUN
inlawrev-3387	147	25	and	and	CCONJ
inlawrev-3387	147	26	return	return	VERB
inlawrev-3387	147	27	characteristics	characteristic	NOUN
inlawrev-3387	147	28	.	.	PUNCT
inlawrev-3387	148	1	however	however	ADV
inlawrev-3387	148	2	,	,	PUNCT
inlawrev-3387	148	3	characteristics	characteristic	NOUN
inlawrev-3387	148	4	(	(	PUNCT
inlawrev-3387	148	5	1	1	NUM
inlawrev-3387	148	6	)	)	PUNCT
inlawrev-3387	148	7	and	and	CCONJ
inlawrev-3387	148	8	(	(	PUNCT
inlawrev-3387	148	9	4	4	NUM
inlawrev-3387	148	10	)	)	PUNCT
inlawrev-3387	148	11	above	above	ADV
inlawrev-3387	148	12	apply	apply	VERB
inlawrev-3387	148	13	to	to	ADP
inlawrev-3387	148	14	each	each	DET
inlawrev-3387	148	15	investment	investment	NOUN
inlawrev-3387	148	16	alternative	alternative	NOUN
inlawrev-3387	148	17	.	.	PUNCT
inlawrev-3387	149	1	these	these	DET
inlawrev-3387	149	2	requirements	requirement	NOUN
inlawrev-3387	149	3	can	can	AUX
inlawrev-3387	149	4	not	not	PART
inlawrev-3387	149	5	be	be	AUX
inlawrev-3387	149	6	satisfied	satisfied	ADJ
inlawrev-3387	149	7	by	by	ADP
inlawrev-3387	149	8	simply	simply	ADV
inlawrev-3387	149	9	offering	offer	VERB
inlawrev-3387	149	10	a	a	DET
inlawrev-3387	149	11	large	large	ADJ
inlawrev-3387	149	12	number	number	NOUN
inlawrev-3387	149	13	of	of	ADP
inlawrev-3387	149	14	investment	investment	NOUN
inlawrev-3387	149	15	alternatives	alternative	NOUN
inlawrev-3387	149	16	.	.	PUNCT
inlawrev-3387	150	1	rather	rather	ADV
inlawrev-3387	150	2	,	,	PUNCT
inlawrev-3387	150	3	offering	offer	VERB
inlawrev-3387	150	4	a	a	DET
inlawrev-3387	150	5	large	large	ADJ
inlawrev-3387	150	6	number	number	NOUN
inlawrev-3387	150	7	of	of	ADP
inlawrev-3387	150	8	investment	investment	NOUN
inlawrev-3387	150	9	alternatives	alternative	NOUN
inlawrev-3387	150	10	will	will	AUX
inlawrev-3387	150	11	increase	increase	VERB
inlawrev-3387	150	12	the	the	DET
inlawrev-3387	150	13	likelihood	likelihood	NOUN
inlawrev-3387	150	14	that	that	SCONJ
inlawrev-3387	150	15	these	these	DET
inlawrev-3387	150	16	diversification	diversification	NOUN
inlawrev-3387	150	17	requirements	requirement	NOUN
inlawrev-3387	150	18	will	will	AUX
inlawrev-3387	150	19	not	not	PART
inlawrev-3387	150	20	be	be	AUX
inlawrev-3387	150	21	satisfied	satisfied	ADJ
inlawrev-3387	150	22	.	.	PUNCT
inlawrev-3387	151	1	in	in	ADP
inlawrev-3387	151	2	any	any	DET
inlawrev-3387	151	3	event	event	NOUN
inlawrev-3387	151	4	,	,	PUNCT
inlawrev-3387	151	5	each	each	DET
inlawrev-3387	151	6	alternative	alternative	NOUN
inlawrev-3387	151	7	that	that	PRON
inlawrev-3387	151	8	is	be	AUX
inlawrev-3387	151	9	offered	offer	VERB
inlawrev-3387	151	10	by	by	ADP
inlawrev-3387	151	11	a	a	DET
inlawrev-3387	151	12	plan	plan	NOUN
inlawrev-3387	151	13	should	should	AUX
inlawrev-3387	151	14	be	be	AUX
inlawrev-3387	151	15	reviewed	review	VERB
inlawrev-3387	151	16	independently	independently	ADV
inlawrev-3387	151	17	to	to	PART
inlawrev-3387	151	18	determine	determine	VERB
inlawrev-3387	151	19	if	if	SCONJ
inlawrev-3387	151	20	it	it	PRON
inlawrev-3387	151	21	is	be	AUX
inlawrev-3387	151	22	sufficiently	sufficiently	ADV
inlawrev-3387	151	23	diversified	diversified	ADJ
inlawrev-3387	151	24	to	to	PART
inlawrev-3387	151	25	meet	meet	VERB
inlawrev-3387	151	26	the	the	DET
inlawrev-3387	151	27	above	above	ADJ
inlawrev-3387	151	28	criteria	criterion	NOUN
inlawrev-3387	151	29	.	.	PUNCT
inlawrev-3387	152	1	this	this	DET
inlawrev-3387	152	2	type	type	NOUN
inlawrev-3387	152	3	of	of	ADP
inlawrev-3387	152	4	independent	independent	ADJ
inlawrev-3387	152	5	evaluation	evaluation	NOUN
inlawrev-3387	152	6	is	be	AUX
inlawrev-3387	152	7	not	not	PART
inlawrev-3387	152	8	likely	likely	ADJ
inlawrev-3387	152	9	to	to	PART
inlawrev-3387	152	10	occur	occur	VERB
inlawrev-3387	152	11	if	if	SCONJ
inlawrev-3387	152	12	a	a	DET
inlawrev-3387	152	13	plan	plan	NOUN
inlawrev-3387	152	14	offers	offer	VERB
inlawrev-3387	152	15	a	a	DET
inlawrev-3387	152	16	virtually	virtually	ADV
inlawrev-3387	152	17	unlimited	unlimited	ADJ
inlawrev-3387	152	18	number	number	NOUN
inlawrev-3387	152	19	of	of	ADP
inlawrev-3387	152	20	32	32	NUM
inlawrev-3387	152	21	.	.	PUNCT
inlawrev-3387	153	1	i	i	PRON
inlawrev-3387	153	2	d.	d.	PROPN
inlawrev-3387	153	3	§	§	PROPN
inlawrev-3387	153	4	2550.404c	2550.404c	PROPN
inlawrev-3387	153	5	-	-	PUNCT
inlawrev-3387	153	6	l(b)(3)(i	l(b)(3)(i	PROPN
inlawrev-3387	153	7	)	)	PUNCT
inlawrev-3387	153	8	.	.	PUNCT
inlawrev-3387	154	1	33	33	NUM
inlawrev-3387	154	2	.	.	PUNCT
inlawrev-3387	155	1	i	i	PRON
inlawrev-3387	155	2	d.	d.	PROPN
inlawrev-3387	155	3	§	§	PROPN
inlawrev-3387	155	4	2550.404c	2550.404c	NOUN
inlawrev-3387	155	5	-	-	NOUN
inlawrev-3387	155	6	l(b)(3)(i)(a	l(b)(3)(i)(a	NOUN
inlawrev-3387	155	7	)	)	PUNCT
inlawrev-3387	155	8	.	.	PUNCT
inlawrev-3387	156	1	the	the	DET
inlawrev-3387	156	2	reference	reference	NOUN
inlawrev-3387	156	3	in	in	ADP
inlawrev-3387	156	4	the	the	DET
inlawrev-3387	156	5	text	text	NOUN
inlawrev-3387	156	6	to	to	ADP
inlawrev-3387	156	7	the	the	DET
inlawrev-3387	156	8	participant	participant	NOUN
inlawrev-3387	156	9	's	's	PART
inlawrev-3387	156	10	account	account	NOUN
inlawrev-3387	156	11	appears	appear	VERB
inlawrev-3387	156	12	to	to	PART
inlawrev-3387	156	13	assume	assume	VERB
inlawrev-3387	156	14	that	that	SCONJ
inlawrev-3387	156	15	a	a	DET
inlawrev-3387	156	16	plan	plan	NOUN
inlawrev-3387	156	17	subject	subject	ADJ
inlawrev-3387	156	18	to	to	ADP
inlawrev-3387	156	19	erisa	erisa	NOUN
inlawrev-3387	156	20	section	section	NOUN
inlawrev-3387	156	21	404(c	404(c	PROPN
inlawrev-3387	156	22	)	)	PUNCT
inlawrev-3387	156	23	always	always	ADV
inlawrev-3387	156	24	allows	allow	VERB
inlawrev-3387	156	25	a	a	DET
inlawrev-3387	156	26	participant	participant	NOUN
inlawrev-3387	156	27	or	or	CCONJ
inlawrev-3387	156	28	beneficiary	beneficiary	NOUN
inlawrev-3387	156	29	to	to	PART
inlawrev-3387	156	30	control	control	VERB
inlawrev-3387	156	31	the	the	DET
inlawrev-3387	156	32	investments	investment	NOUN
inlawrev-3387	156	33	of	of	ADP
inlawrev-3387	156	34	his	his	PRON
inlawrev-3387	156	35	or	or	CCONJ
inlawrev-3387	156	36	her	her	PRON
inlawrev-3387	156	37	entire	entire	ADJ
inlawrev-3387	156	38	account	account	NOUN
inlawrev-3387	156	39	.	.	PUNCT
inlawrev-3387	157	1	this	this	DET
inlawrev-3387	157	2	assumption	assumption	NOUN
inlawrev-3387	157	3	is	be	AUX
inlawrev-3387	157	4	not	not	PART
inlawrev-3387	157	5	true	true	ADJ
inlawrev-3387	157	6	.	.	PUNCT
inlawrev-3387	158	1	a	a	DET
inlawrev-3387	158	2	plan	plan	NOUN
inlawrev-3387	158	3	subject	subject	ADJ
inlawrev-3387	158	4	to	to	ADP
inlawrev-3387	158	5	erisa	erisa	NOUN
inlawrev-3387	158	6	section	section	NOUN
inlawrev-3387	158	7	404(c	404(c	PROPN
inlawrev-3387	158	8	)	)	PUNCT
inlawrev-3387	158	9	may	may	AUX
inlawrev-3387	158	10	allow	allow	VERB
inlawrev-3387	158	11	participants	participant	NOUN
inlawrev-3387	158	12	or	or	CCONJ
inlawrev-3387	158	13	beneficiaries	beneficiary	NOUN
inlawrev-3387	158	14	to	to	PART
inlawrev-3387	158	15	control	control	VERB
inlawrev-3387	158	16	all	all	PRON
inlawrev-3387	158	17	or	or	CCONJ
inlawrev-3387	158	18	only	only	ADV
inlawrev-3387	158	19	a	a	DET
inlawrev-3387	158	20	portion	portion	NOUN
inlawrev-3387	158	21	ofthe	ofthe	NOUN
inlawrev-3387	158	22	assets	asset	NOUN
inlawrev-3387	158	23	in	in	ADP
inlawrev-3387	158	24	their	their	PRON
inlawrev-3387	158	25	accounts	account	NOUN
inlawrev-3387	158	26	.	.	PUNCT
inlawrev-3387	159	1	the	the	DET
inlawrev-3387	159	2	distinction	distinction	NOUN
inlawrev-3387	159	3	is	be	AUX
inlawrev-3387	159	4	omitted	omit	VERB
inlawrev-3387	159	5	here	here	ADV
inlawrev-3387	159	6	for	for	ADP
inlawrev-3387	159	7	simplicity	simplicity	NOUN
inlawrev-3387	159	8	and	and	CCONJ
inlawrev-3387	159	9	because	because	SCONJ
inlawrev-3387	159	10	it	it	PRON
inlawrev-3387	159	11	is	be	AUX
inlawrev-3387	159	12	not	not	PART
inlawrev-3387	159	13	important	important	ADJ
inlawrev-3387	159	14	for	for	ADP
inlawrev-3387	159	15	the	the	DET
inlawrev-3387	159	16	purposes	purpose	NOUN
inlawrev-3387	159	17	of	of	ADP
inlawrev-3387	159	18	this	this	DET
inlawrev-3387	159	19	note	note	NOUN
inlawrev-3387	159	20	.	.	PUNCT
inlawrev-3387	160	1	34	34	NUM
inlawrev-3387	160	2	.	.	PUNCT
inlawrev-3387	161	1	i	i	PROPN
inlawrev-3387	161	2	d	d	PROPN
inlawrev-3387	161	3	35	35	NUM
inlawrev-3387	161	4	.	.	PUNCT
inlawrev-3387	162	1	i	i	PRON
inlawrev-3387	162	2	d	d	PROPN
inlawrev-3387	162	3	§	§	PROPN
inlawrev-3387	162	4	§	§	PROPN
inlawrev-3387	162	5	2550.404c	2550.404c	NOUN
inlawrev-3387	162	6	-	-	ADJ
inlawrev-3387	162	7	l(b)(3)(i)(b)(l)-(4	l(b)(3)(i)(b)(l)-(4	ADJ
inlawrev-3387	162	8	)	)	PUNCT
inlawrev-3387	162	9	.	.	PUNCT
inlawrev-3387	163	1	1	1	NUM
inlawrev-3387	163	2	999	999	NUM
inlawrev-3387	163	3	]	]	PUNCT
inlawrev-3387	163	4	compliance	compliance	NOUN
inlawrev-3387	163	5	under	under	ADP
inlawrev-3387	163	6	erisa	erisa	PROPN
inlawrev-3387	163	7	§	§	PROPN
inlawrev-3387	163	8	404(c	404(c	PROPN
inlawrev-3387	163	9	)	)	PUNCT
inlawrev-3387	163	10	1	1	NUM
inlawrev-3387	163	11	473	473	NUM
inlawrev-3387	163	12	investment	investment	NOUN
inlawrev-3387	163	13	alternatives,^^	alternatives,^^	NOUN
inlawrev-3387	163	14	which	which	PRON
inlawrev-3387	163	15	may	may	AUX
inlawrev-3387	163	16	be	be	AUX
inlawrev-3387	163	17	the	the	DET
inlawrev-3387	163	18	case	case	NOUN
inlawrev-3387	163	19	if	if	SCONJ
inlawrev-3387	163	20	the	the	DET
inlawrev-3387	163	21	plan	plan	NOUN
inlawrev-3387	163	22	has	have	VERB
inlawrev-3387	163	23	a	a	DET
inlawrev-3387	163	24	large	large	ADJ
inlawrev-3387	163	25	mutual	mutual	ADJ
inlawrev-3387	163	26	fund	fund	NOUN
inlawrev-3387	163	27	broker	broker	NOUN
inlawrev-3387	163	28	as	as	ADP
inlawrev-3387	163	29	an	an	DET
inlawrev-3387	163	30	investment	investment	NOUN
inlawrev-3387	163	31	provider	provider	NOUN
inlawrev-3387	163	32	.	.	PUNCT
inlawrev-3387	164	1	offering	offer	VERB
inlawrev-3387	164	2	investment	investment	NOUN
inlawrev-3387	164	3	alternatives	alternative	NOUN
inlawrev-3387	164	4	without	without	ADP
inlawrev-3387	164	5	proper	proper	ADJ
inlawrev-3387	164	6	evaluation	evaluation	NOUN
inlawrev-3387	164	7	puts	put	VERB
inlawrev-3387	164	8	the	the	DET
inlawrev-3387	164	9	plan	plan	NOUN
inlawrev-3387	164	10	at	at	ADP
inlawrev-3387	164	11	risk	risk	NOUN
inlawrev-3387	164	12	of	of	ADP
inlawrev-3387	164	13	noncompliance	noncompliance	NOUN
inlawrev-3387	164	14	and	and	CCONJ
inlawrev-3387	164	15	exposes	expose	VERB
inlawrev-3387	164	16	the	the	DET
inlawrev-3387	164	17	plan	plan	NOUN
inlawrev-3387	164	18	fiduciaries	fiduciary	NOUN
inlawrev-3387	164	19	to	to	ADP
inlawrev-3387	164	20	the	the	DET
inlawrev-3387	164	21	risk	risk	NOUN
inlawrev-3387	164	22	of	of	ADP
inlawrev-3387	164	23	liability	liability	NOUN
inlawrev-3387	164	24	for	for	ADP
inlawrev-3387	164	25	any	any	DET
inlawrev-3387	164	26	investment	investment	NOUN
inlawrev-3387	164	27	losses	loss	NOUN
inlawrev-3387	164	28	to	to	PART
inlawrev-3387	164	29	participant	participant	VERB
inlawrev-3387	164	30	or	or	CCONJ
inlawrev-3387	164	31	beneficiary	beneficiary	NOUN
inlawrev-3387	164	32	accounts	account	NOUN
inlawrev-3387	164	33	.	.	PUNCT
inlawrev-3387	165	1	the	the	DET
inlawrev-3387	165	2	third	third	ADJ
inlawrev-3387	165	3	condition	condition	NOUN
inlawrev-3387	165	4	to	to	PART
inlawrev-3387	165	5	be	be	AUX
inlawrev-3387	165	6	satisfied	satisfied	ADJ
inlawrev-3387	165	7	in	in	ADP
inlawrev-3387	165	8	meeting	meet	VERB
inlawrev-3387	165	9	the	the	DET
inlawrev-3387	165	10	broad	broad	ADJ
inlawrev-3387	165	11	range	range	NOUN
inlawrev-3387	165	12	of	of	ADP
inlawrev-3387	165	13	investments	investment	NOUN
inlawrev-3387	165	14	requirement	requirement	NOUN
inlawrev-3387	165	15	is	be	AUX
inlawrev-3387	165	16	that	that	SCONJ
inlawrev-3387	165	17	the	the	DET
inlawrev-3387	165	18	participants	participant	NOUN
inlawrev-3387	165	19	and	and	CCONJ
inlawrev-3387	165	20	beneficiaries	beneficiary	NOUN
inlawrev-3387	165	21	must	must	AUX
inlawrev-3387	165	22	have	have	VERB
inlawrev-3387	165	23	the	the	DET
inlawrev-3387	165	24	opportunity	opportunity	NOUN
inlawrev-3387	165	25	to	to	PART
inlawrev-3387	165	26	diversify	diversify	VERB
inlawrev-3387	165	27	their	their	PRON
inlawrev-3387	165	28	accounts	account	NOUN
inlawrev-3387	165	29	to	to	PART
inlawrev-3387	165	30	minimize	minimize	VERB
inlawrev-3387	165	31	the	the	DET
inlawrev-3387	165	32	risk	risk	NOUN
inlawrev-3387	165	33	of	of	ADP
inlawrev-3387	165	34	large	large	ADJ
inlawrev-3387	165	35	losses	loss	NOUN
inlawrev-3387	165	36	,	,	PUNCT
inlawrev-3387	165	37	taking	take	VERB
inlawrev-3387	165	38	into	into	ADP
inlawrev-3387	165	39	account	account	NOUN
inlawrev-3387	165	40	the	the	DET
inlawrev-3387	165	41	nature	nature	NOUN
inlawrev-3387	165	42	of	of	ADP
inlawrev-3387	165	43	the	the	DET
inlawrev-3387	165	44	plan	plan	NOUN
inlawrev-3387	165	45	and	and	CCONJ
inlawrev-3387	165	46	the	the	DET
inlawrev-3387	165	47	size	size	NOUN
inlawrev-3387	165	48	ofthe	ofthe	NOUN
inlawrev-3387	165	49	accounts	account	NOUN
inlawrev-3387	165	50	involved.^^	involved.^^	NOUN
inlawrev-3387	165	51	in	in	ADP
inlawrev-3387	165	52	unisys	unisys	PROPN
inlawrev-3387	165	53	,	,	PUNCT
inlawrev-3387	165	54	the	the	DET
inlawrev-3387	165	55	court	court	NOUN
inlawrev-3387	165	56	addressed	address	VERB
inlawrev-3387	165	57	the	the	DET
inlawrev-3387	165	58	question	question	NOUN
inlawrev-3387	165	59	of	of	ADP
inlawrev-3387	165	60	how	how	SCONJ
inlawrev-3387	165	61	to	to	PART
inlawrev-3387	165	62	determine	determine	VERB
inlawrev-3387	165	63	whether	whether	SCONJ
inlawrev-3387	165	64	this	this	DET
inlawrev-3387	165	65	duty	duty	NOUN
inlawrev-3387	165	66	to	to	PART
inlawrev-3387	165	67	diversify	diversify	VERB
inlawrev-3387	165	68	is	be	AUX
inlawrev-3387	165	69	satisfied	satisfied	ADJ
inlawrev-3387	165	70	in	in	ADP
inlawrev-3387	165	71	a	a	DET
inlawrev-3387	165	72	given	give	VERB
inlawrev-3387	165	73	situation	situation	NOUN
inlawrev-3387	165	74	.	.	PUNCT
inlawrev-3387	166	1	the	the	DET
inlawrev-3387	166	2	court	court	NOUN
inlawrev-3387	166	3	looked	look	VERB
inlawrev-3387	166	4	to	to	ADP
inlawrev-3387	166	5	a	a	DET
inlawrev-3387	166	6	congressional	congressional	ADJ
inlawrev-3387	166	7	committee	committee	NOUN
inlawrev-3387	166	8	report	report	NOUN
inlawrev-3387	166	9	that	that	PRON
inlawrev-3387	166	10	characterized	characterize	VERB
inlawrev-3387	166	11	the	the	DET
inlawrev-3387	166	12	duty	duty	NOUN
inlawrev-3387	166	13	as	as	ADP
inlawrev-3387	166	14	one	one	NUM
inlawrev-3387	166	15	not	not	PART
inlawrev-3387	166	16	to	to	PART
inlawrev-3387	166	17	invest	invest	VERB
inlawrev-3387	166	18	in	in	ADP
inlawrev-3387	166	19	"	"	PUNCT
inlawrev-3387	166	20	one	one	NUM
inlawrev-3387	166	21	type	type	NOUN
inlawrev-3387	166	22	of	of	ADP
inlawrev-3387	166	23	security	security	NOUN
inlawrev-3387	166	24	or	or	CCONJ
inlawrev-3387	166	25	in	in	ADP
inlawrev-3387	166	26	various	various	ADJ
inlawrev-3387	166	27	types	type	NOUN
inlawrev-3387	166	28	of	of	ADP
inlawrev-3387	166	29	securities	security	NOUN
inlawrev-3387	166	30	dependent	dependent	ADJ
inlawrev-3387	166	31	upon	upon	SCONJ
inlawrev-3387	166	32	the	the	DET
inlawrev-3387	166	33	success	success	NOUN
inlawrev-3387	166	34	of	of	ADP
inlawrev-3387	166	35	one	one	NUM
inlawrev-3387	166	36	enterprise	enterprise	NOUN
inlawrev-3387	166	37	or	or	CCONJ
inlawrev-3387	166	38	upon	upon	SCONJ
inlawrev-3387	166	39	conditions	condition	NOUN
inlawrev-3387	166	40	in	in	ADP
inlawrev-3387	166	41	one	one	NUM
inlawrev-3387	166	42	locality	locality	NOUN
inlawrev-3387	166	43	,	,	PUNCT
inlawrev-3387	166	44	since	since	SCONJ
inlawrev-3387	166	45	the	the	DET
inlawrev-3387	166	46	effect	effect	NOUN
inlawrev-3387	166	47	is	be	AUX
inlawrev-3387	166	48	to	to	PART
inlawrev-3387	166	49	increase	increase	VERB
inlawrev-3387	166	50	the	the	DET
inlawrev-3387	166	51	risk	risk	NOUN
inlawrev-3387	166	52	of	of	ADP
inlawrev-3387	166	53	large	large	ADJ
inlawrev-3387	166	54	losses	loss	NOUN
inlawrev-3387	166	55	.	.	PUNCT
inlawrev-3387	167	1	"^^	"^^	PROPN
inlawrev-3387	167	2	the	the	DET
inlawrev-3387	167	3	committee	committee	NOUN
inlawrev-3387	167	4	report	report	NOUN
inlawrev-3387	167	5	quoted	quote	VERB
inlawrev-3387	167	6	by	by	ADP
inlawrev-3387	167	7	the	the	DET
inlawrev-3387	167	8	court	court	NOUN
inlawrev-3387	167	9	spoke	speak	VERB
inlawrev-3387	167	10	of	of	ADP
inlawrev-3387	167	11	the	the	DET
inlawrev-3387	167	12	duty	duty	NOUN
inlawrev-3387	167	13	in	in	ADP
inlawrev-3387	167	14	terms	term	NOUN
inlawrev-3387	167	15	of	of	ADP
inlawrev-3387	167	16	what	what	PRON
inlawrev-3387	167	17	the	the	DET
inlawrev-3387	167	18	fiduciary	fiduciary	ADJ
inlawrev-3387	167	19	should	should	AUX
inlawrev-3387	167	20	consider	consider	VERB
inlawrev-3387	167	21	when	when	SCONJ
inlawrev-3387	167	22	investing	invest	VERB
inlawrev-3387	167	23	plan	plan	NOUN
inlawrev-3387	167	24	assets	asset	NOUN
inlawrev-3387	167	25	rather	rather	ADV
inlawrev-3387	167	26	than	than	ADP
inlawrev-3387	167	27	in	in	ADP
inlawrev-3387	167	28	selecting	select	VERB
inlawrev-3387	167	29	investments	investment	NOUN
inlawrev-3387	167	30	from	from	ADP
inlawrev-3387	167	31	which	which	PRON
inlawrev-3387	167	32	participants	participant	NOUN
inlawrev-3387	167	33	and	and	CCONJ
inlawrev-3387	167	34	beneficiaries	beneficiary	NOUN
inlawrev-3387	167	35	could	could	AUX
inlawrev-3387	167	36	choose	choose	VERB
inlawrev-3387	167	37	.	.	PUNCT
inlawrev-3387	168	1	the	the	DET
inlawrev-3387	168	2	duty	duty	NOUN
inlawrev-3387	168	3	would	would	AUX
inlawrev-3387	168	4	presumably	presumably	ADV
inlawrev-3387	168	5	be	be	AUX
inlawrev-3387	168	6	the	the	DET
inlawrev-3387	168	7	same	same	ADJ
inlawrev-3387	168	8	for	for	ADP
inlawrev-3387	168	9	a	a	DET
inlawrev-3387	168	10	fiduciary	fiduciary	ADJ
inlawrev-3387	168	11	selecting	select	VERB
inlawrev-3387	168	12	investment	investment	NOUN
inlawrev-3387	168	13	alternatives	alternative	NOUN
inlawrev-3387	168	14	for	for	ADP
inlawrev-3387	168	15	a	a	DET
inlawrev-3387	168	16	participant	participant	ADV
inlawrev-3387	168	17	-	-	PUNCT
inlawrev-3387	168	18	directed	direct	VERB
inlawrev-3387	168	19	account	account	NOUN
inlawrev-3387	168	20	plan	plan	NOUN
inlawrev-3387	168	21	because	because	SCONJ
inlawrev-3387	168	22	that	that	PRON
inlawrev-3387	168	23	was	be	AUX
inlawrev-3387	168	24	the	the	DET
inlawrev-3387	168	25	type	type	NOUN
inlawrev-3387	168	26	ofplan	ofplan	NOUN
inlawrev-3387	168	27	involved	involve	VERB
inlawrev-3387	168	28	in	in	ADP
inlawrev-3387	168	29	unisys	unisys	PROPN
inlawrev-3387	168	30	.	.	PUNCT
inlawrev-3387	169	1	the	the	DET
inlawrev-3387	169	2	court	court	NOUN
inlawrev-3387	169	3	further	far	ADV
inlawrev-3387	169	4	stated	state	VERB
inlawrev-3387	169	5	that	that	SCONJ
inlawrev-3387	169	6	the	the	DET
inlawrev-3387	169	7	duty	duty	NOUN
inlawrev-3387	169	8	could	could	AUX
inlawrev-3387	169	9	not	not	PART
inlawrev-3387	169	10	be	be	AUX
inlawrev-3387	169	11	quantitatively	quantitatively	ADV
inlawrev-3387	169	12	determined	determine	VERB
inlawrev-3387	169	13	,	,	PUNCT
inlawrev-3387	169	14	but	but	CCONJ
inlawrev-3387	169	15	must	must	AUX
inlawrev-3387	169	16	be	be	AUX
inlawrev-3387	169	17	based	base	VERB
inlawrev-3387	169	18	on	on	ADP
inlawrev-3387	169	19	the	the	DET
inlawrev-3387	169	20	facts	fact	NOUN
inlawrev-3387	169	21	and	and	CCONJ
inlawrev-3387	169	22	circumstances	circumstance	NOUN
inlawrev-3387	169	23	ofeach	ofeach	VERB
inlawrev-3387	169	24	case.^^	case.^^	NOUN
inlawrev-3387	169	25	the	the	DET
inlawrev-3387	169	26	court	court	NOUN
inlawrev-3387	169	27	then	then	ADV
inlawrev-3387	169	28	listed	list	VERB
inlawrev-3387	169	29	seven	seven	NUM
inlawrev-3387	169	30	factors	factor	NOUN
inlawrev-3387	169	31	which	which	PRON
inlawrev-3387	169	32	should	should	AUX
inlawrev-3387	169	33	be	be	AUX
inlawrev-3387	169	34	considered	consider	VERB
inlawrev-3387	169	35	in	in	ADP
inlawrev-3387	169	36	determining	determine	VERB
inlawrev-3387	169	37	when	when	SCONJ
inlawrev-3387	169	38	the	the	DET
inlawrev-3387	169	39	duty	duty	NOUN
inlawrev-3387	169	40	to	to	PART
inlawrev-3387	169	41	diversify	diversify	VERB
inlawrev-3387	169	42	has	have	AUX
inlawrev-3387	169	43	been	be	AUX
inlawrev-3387	169	44	met	meet	VERB
inlawrev-3387	169	45	.	.	PUNCT
inlawrev-3387	170	1	'*^	'*^	NOUN
inlawrev-3387	171	1	the	the	DET
inlawrev-3387	171	2	factors	factor	NOUN
inlawrev-3387	171	3	relate	relate	VERB
inlawrev-3387	171	4	to	to	ADP
inlawrev-3387	171	5	the	the	DET
inlawrev-3387	171	6	purpose	purpose	NOUN
inlawrev-3387	171	7	and	and	CCONJ
inlawrev-3387	171	8	size	size	NOUN
inlawrev-3387	171	9	of	of	ADP
inlawrev-3387	171	10	the	the	DET
inlawrev-3387	171	11	plan	plan	NOUN
inlawrev-3387	171	12	,	,	PUNCT
inlawrev-3387	171	13	the	the	DET
inlawrev-3387	171	14	nature	nature	NOUN
inlawrev-3387	171	15	and	and	CCONJ
inlawrev-3387	171	16	location	location	NOUN
inlawrev-3387	171	17	of	of	ADP
inlawrev-3387	171	18	the	the	DET
inlawrev-3387	171	19	employer	employer	NOUN
inlawrev-3387	171	20	's	's	PART
inlawrev-3387	171	21	business	business	NOUN
inlawrev-3387	171	22	,	,	PUNCT
inlawrev-3387	171	23	and	and	CCONJ
inlawrev-3387	171	24	the	the	DET
inlawrev-3387	171	25	type	type	NOUN
inlawrev-3387	171	26	of	of	ADP
inlawrev-3387	171	27	investment	investment	NOUN
inlawrev-3387	171	28	under	under	ADP
inlawrev-3387	171	29	consideration	consideration	NOUN
inlawrev-3387	171	30	.	.	PUNCT
inlawrev-3387	172	1	"	"	PUNCT
inlawrev-3387	172	2	*	*	PUNCT
inlawrev-3387	172	3	'	'	PUNCT
inlawrev-3387	172	4	the	the	DET
inlawrev-3387	172	5	court	court	NOUN
inlawrev-3387	172	6	's	's	PART
inlawrev-3387	172	7	discussion	discussion	NOUN
inlawrev-3387	172	8	of	of	ADP
inlawrev-3387	172	9	these	these	DET
inlawrev-3387	172	10	factors	factor	NOUN
inlawrev-3387	172	11	suggests	suggest	VERB
inlawrev-3387	172	12	that	that	SCONJ
inlawrev-3387	172	13	appropriately	appropriately	ADV
inlawrev-3387	172	14	diversified	diversify	VERB
inlawrev-3387	172	15	investment	investment	NOUN
inlawrev-3387	172	16	alternatives	alternative	NOUN
inlawrev-3387	172	17	may	may	AUX
inlawrev-3387	172	18	vary	vary	VERB
inlawrev-3387	172	19	from	from	ADP
inlawrev-3387	172	20	one	one	NUM
inlawrev-3387	172	21	plan	plan	NOUN
inlawrev-3387	172	22	to	to	ADP
inlawrev-3387	172	23	another	another	PRON
inlawrev-3387	172	24	.	.	PUNCT
inlawrev-3387	173	1	again	again	ADV
inlawrev-3387	173	2	,	,	PUNCT
inlawrev-3387	173	3	it	it	PRON
inlawrev-3387	173	4	appears	appear	VERB
inlawrev-3387	173	5	that	that	SCONJ
inlawrev-3387	173	6	offering	offer	VERB
inlawrev-3387	173	7	an	an	DET
inlawrev-3387	173	8	extremely	extremely	ADV
inlawrev-3387	173	9	large	large	ADJ
inlawrev-3387	173	10	number	number	NOUN
inlawrev-3387	173	11	of	of	ADP
inlawrev-3387	173	12	investment	investment	NOUN
inlawrev-3387	173	13	alternatives	alternative	NOUN
inlawrev-3387	173	14	creates	create	VERB
inlawrev-3387	173	15	a	a	DET
inlawrev-3387	173	16	substantial	substantial	ADJ
inlawrev-3387	173	17	burden	burden	NOUN
inlawrev-3387	173	18	on	on	ADP
inlawrev-3387	173	19	the	the	DET
inlawrev-3387	173	20	plan	plan	NOUN
inlawrev-3387	173	21	fiduciaries	fiduciary	NOUN
inlawrev-3387	173	22	if	if	SCONJ
inlawrev-3387	173	23	the	the	DET
inlawrev-3387	173	24	plan	plan	NOUN
inlawrev-3387	173	25	is	be	AUX
inlawrev-3387	173	26	to	to	PART
inlawrev-3387	173	27	comply	comply	VERB
inlawrev-3387	173	28	with	with	ADP
inlawrev-3387	173	29	erisa	erisa	NOUN
inlawrev-3387	173	30	section	section	NOUN
inlawrev-3387	173	31	404(c	404(c	PROPN
inlawrev-3387	173	32	)	)	PUNCT
inlawrev-3387	173	33	.	.	PUNCT
inlawrev-3387	174	1	this	this	DET
inlawrev-3387	174	2	burden	burden	NOUN
inlawrev-3387	174	3	,	,	PUNCT
inlawrev-3387	174	4	as	as	ADP
inlawrev-3387	174	5	with	with	ADP
inlawrev-3387	174	6	all	all	DET
inlawrev-3387	174	7	fund	fund	NOUN
inlawrev-3387	174	8	selection	selection	NOUN
inlawrev-3387	174	9	criteria	criterion	NOUN
inlawrev-3387	174	10	,	,	PUNCT
inlawrev-3387	174	11	most	most	ADV
inlawrev-3387	174	12	likely	likely	ADV
inlawrev-3387	174	13	extends	extend	VERB
inlawrev-3387	174	14	beyond	beyond	ADP
inlawrev-3387	174	15	fund	fund	NOUN
inlawrev-3387	174	16	selection	selection	NOUN
inlawrev-3387	174	17	.	.	PUNCT
inlawrev-3387	175	1	"*^	"*^	NOUN
inlawrev-3387	175	2	fiduciaries	fiduciary	NOUN
inlawrev-3387	175	3	must	must	AUX
inlawrev-3387	175	4	monitor	monitor	VERB
inlawrev-3387	175	5	the	the	DET
inlawrev-3387	175	6	investment	investment	NOUN
inlawrev-3387	175	7	alternatives	alternative	NOUN
inlawrev-3387	175	8	to	to	PART
inlawrev-3387	175	9	ensure	ensure	VERB
inlawrev-3387	175	10	that	that	SCONJ
inlawrev-3387	175	11	the	the	DET
inlawrev-3387	175	12	selected	select	VERB
inlawrev-3387	175	13	alternatives	alternative	NOUN
inlawrev-3387	175	14	remain	remain	VERB
inlawrev-3387	175	15	36	36	NUM
inlawrev-3387	175	16	.	.	PUNCT
inlawrev-3387	176	1	see	see	VERB
inlawrev-3387	176	2	,	,	PUNCT
inlawrev-3387	176	3	e.g.	e.g.	ADV
inlawrev-3387	176	4	,	,	PUNCT
inlawrev-3387	176	5	thomas	thomas	PROPN
inlawrev-3387	176	6	r.	r.	PROPN
inlawrev-3387	176	7	hoecker	hoecker	PROPN
inlawrev-3387	176	8	&	&	CCONJ
inlawrev-3387	176	9	nancy	nancy	PROPN
inlawrev-3387	176	10	k	k	PROPN
inlawrev-3387	176	11	,	,	PUNCT
inlawrev-3387	176	12	campbell	campbell	PROPN
inlawrev-3387	176	13	,	,	PUNCT
inlawrev-3387	176	14	participant	participant	ADJ
inlawrev-3387	176	15	directed	direct	VERB
inlawrev-3387	176	16	investment	investment	NOUN
inlawrev-3387	176	17	plans	plan	NOUN
inlawrev-3387	176	18	-	-	PUNCT
inlawrev-3387	176	19	problems	problem	NOUN
inlawrev-3387	176	20	and	and	CCONJ
inlawrev-3387	176	21	solutions	solution	NOUN
inlawrev-3387	176	22	,	,	PUNCT
inlawrev-3387	176	23	in	in	ADP
inlawrev-3387	176	24	fiduciary	fiduciary	ADJ
inlawrev-3387	176	25	responsibility	responsibility	NOUN
inlawrev-3387	176	26	issues	issue	NOUN
inlawrev-3387	176	27	under	under	ADP
inlawrev-3387	176	28	erisa—1996	erisa—1996	PROPN
inlawrev-3387	176	29	,	,	PUNCT
inlawrev-3387	176	30	q245	q245	PROPN
inlawrev-3387	176	31	a.l.i.-a.ba	a.l.i.-a.ba	NOUN
inlawrev-3387	176	32	.	.	PUNCT
inlawrev-3387	177	1	211,213	211,213	NUM
inlawrev-3387	177	2	.	.	PUNCT
inlawrev-3387	178	1	37	37	NUM
inlawrev-3387	178	2	.	.	NOUN
inlawrev-3387	178	3	29	29	NUM
inlawrev-3387	178	4	c.f.r	c.f.r	NOUN
inlawrev-3387	178	5	.	.	PUNCT
inlawrev-3387	179	1	§	§	PROPN
inlawrev-3387	179	2	2550.404cl(b)(3)(i)(c	2550.404cl(b)(3)(i)(c	NUM
inlawrev-3387	179	3	)	)	PUNCT
inlawrev-3387	179	4	(	(	PUNCT
inlawrev-3387	179	5	1998	1998	NUM
inlawrev-3387	179	6	)	)	PUNCT
inlawrev-3387	179	7	.	.	PUNCT
inlawrev-3387	180	1	38	38	NUM
inlawrev-3387	180	2	.	.	PUNCT
inlawrev-3387	181	1	in	in	ADP
inlawrev-3387	181	2	re	re	PROPN
inlawrev-3387	181	3	unisys	unisys	PROPN
inlawrev-3387	181	4	sav	sav	PROPN
inlawrev-3387	181	5	.	.	PROPN
inlawrev-3387	181	6	plan	plan	PROPN
inlawrev-3387	181	7	litig	litig	PROPN
inlawrev-3387	181	8	.	.	PUNCT
inlawrev-3387	182	1	,	,	PUNCT
inlawrev-3387	182	2	74	74	NUM
inlawrev-3387	182	3	f.3d	f.3d	NUM
inlawrev-3387	182	4	420	420	NUM
inlawrev-3387	182	5	,	,	PUNCT
inlawrev-3387	182	6	438	438	NUM
inlawrev-3387	182	7	(	(	PUNCT
inlawrev-3387	182	8	3d	3d	NUM
inlawrev-3387	182	9	cir	cir	NOUN
inlawrev-3387	182	10	.	.	PUNCT
inlawrev-3387	182	11	1996	1996	NUM
inlawrev-3387	182	12	)	)	PUNCT
inlawrev-3387	182	13	(	(	PUNCT
inlawrev-3387	182	14	quoting	quote	VERB
inlawrev-3387	182	15	h.r	h.r	PROPN
inlawrev-3387	182	16	.	.	PROPN
inlawrev-3387	182	17	rep	rep	PROPN
inlawrev-3387	182	18	.	.	PROPN
inlawrev-3387	182	19	no	no	INTJ
inlawrev-3387	182	20	.	.	PROPN
inlawrev-3387	183	1	93	93	NUM
inlawrev-3387	183	2	-	-	SYM
inlawrev-3387	183	3	1280	1280	NUM
inlawrev-3387	183	4	(	(	PUNCT
inlawrev-3387	183	5	1974	1974	NUM
inlawrev-3387	183	6	)	)	PUNCT
inlawrev-3387	183	7	,	,	PUNCT
inlawrev-3387	183	8	reprinted	reprint	VERB
inlawrev-3387	183	9	in	in	ADP
inlawrev-3387	183	10	1974	1974	NUM
inlawrev-3387	183	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3387	183	12	.	.	PUNCT
inlawrev-3387	183	13	5038	5038	NUM
inlawrev-3387	183	14	,	,	PUNCT
inlawrev-3387	183	15	5085	5085	NUM
inlawrev-3387	183	16	)	)	PUNCT
inlawrev-3387	183	17	.	.	PUNCT
inlawrev-3387	184	1	39	39	NUM
inlawrev-3387	184	2	.	.	PUNCT
inlawrev-3387	185	1	i	i	PRON
inlawrev-3387	185	2	d	d	PROPN
inlawrev-3387	185	3	,	,	PUNCT
inlawrev-3387	185	4	40	40	NUM
inlawrev-3387	185	5	.	.	PUNCT
inlawrev-3387	186	1	i	i	PRON
inlawrev-3387	186	2	d.	d.	PROPN
inlawrev-3387	186	3	the	the	DET
inlawrev-3387	186	4	factors	factor	NOUN
inlawrev-3387	186	5	set	set	VERB
inlawrev-3387	186	6	forth	forth	ADP
inlawrev-3387	186	7	in	in	ADP
inlawrev-3387	186	8	h.r	h.r	PROPN
inlawrev-3387	186	9	.	.	PROPN
inlawrev-3387	186	10	rep	rep	PROPN
inlawrev-3387	186	11	.	.	PROPN
inlawrev-3387	186	12	no	no	INTJ
inlawrev-3387	186	13	.	.	PROPN
inlawrev-3387	187	1	93	93	NUM
inlawrev-3387	187	2	-	-	SYM
inlawrev-3387	187	3	1	1	NUM
inlawrev-3387	187	4	280	280	NUM
inlawrev-3387	187	5	recognized	recognize	VERB
inlawrev-3387	187	6	by	by	ADP
inlawrev-3387	187	7	the	the	DET
inlawrev-3387	187	8	court	court	NOUN
inlawrev-3387	187	9	are	be	AUX
inlawrev-3387	187	10	:	:	PUNCT
inlawrev-3387	187	11	"	"	PUNCT
inlawrev-3387	187	12	(	(	PUNCT
inlawrev-3387	187	13	1	1	X
inlawrev-3387	187	14	)	)	PUNCT
inlawrev-3387	187	15	the	the	DET
inlawrev-3387	187	16	purposes	purpose	NOUN
inlawrev-3387	187	17	ofthe	ofthe	VERB
inlawrev-3387	187	18	plan	plan	NOUN
inlawrev-3387	187	19	;	;	PUNCT
inlawrev-3387	187	20	(	(	PUNCT
inlawrev-3387	187	21	2	2	X
inlawrev-3387	187	22	)	)	PUNCT
inlawrev-3387	187	23	the	the	DET
inlawrev-3387	187	24	amount	amount	NOUN
inlawrev-3387	187	25	of	of	ADP
inlawrev-3387	187	26	the	the	DET
inlawrev-3387	187	27	plan	plan	NOUN
inlawrev-3387	187	28	assets	asset	NOUN
inlawrev-3387	187	29	;	;	PUNCT
inlawrev-3387	187	30	(	(	PUNCT
inlawrev-3387	187	31	3	3	X
inlawrev-3387	187	32	)	)	PUNCT
inlawrev-3387	187	33	financial	financial	ADJ
inlawrev-3387	187	34	and	and	CCONJ
inlawrev-3387	187	35	industrial	industrial	ADJ
inlawrev-3387	187	36	conditions	condition	NOUN
inlawrev-3387	187	37	;	;	PUNCT
inlawrev-3387	187	38	(	(	PUNCT
inlawrev-3387	187	39	4	4	X
inlawrev-3387	187	40	)	)	PUNCT
inlawrev-3387	187	41	the	the	DET
inlawrev-3387	187	42	type	type	NOUN
inlawrev-3387	187	43	of	of	ADP
inlawrev-3387	187	44	investment	investment	NOUN
inlawrev-3387	187	45	,	,	PUNCT
inlawrev-3387	187	46	whether	whether	SCONJ
inlawrev-3387	187	47	mortgages	mortgage	NOUN
inlawrev-3387	187	48	,	,	PUNCT
inlawrev-3387	187	49	bonds	bond	NOUN
inlawrev-3387	187	50	or	or	CCONJ
inlawrev-3387	187	51	shares	share	NOUN
inlawrev-3387	187	52	of	of	ADP
inlawrev-3387	187	53	stock	stock	NOUN
inlawrev-3387	187	54	or	or	CCONJ
inlawrev-3387	187	55	otherwise	otherwise	ADV
inlawrev-3387	187	56	;	;	PUNCT
inlawrev-3387	187	57	(	(	PUNCT
inlawrev-3387	187	58	5	5	X
inlawrev-3387	187	59	)	)	PUNCT
inlawrev-3387	187	60	distribution	distribution	NOUN
inlawrev-3387	187	61	as	as	ADP
inlawrev-3387	187	62	to	to	ADP
inlawrev-3387	187	63	geographic	geographic	ADJ
inlawrev-3387	187	64	location	location	NOUN
inlawrev-3387	187	65	;	;	PUNCT
inlawrev-3387	187	66	(	(	PUNCT
inlawrev-3387	187	67	6	6	X
inlawrev-3387	187	68	)	)	PUNCT
inlawrev-3387	187	69	distribution	distribution	NOUN
inlawrev-3387	187	70	as	as	ADP
inlawrev-3387	187	71	to	to	ADP
inlawrev-3387	187	72	industries	industry	NOUN
inlawrev-3387	187	73	;	;	PUNCT
inlawrev-3387	188	1	[	[	X
inlawrev-3387	188	2	and	and	CCONJ
inlawrev-3387	188	3	]	]	X
inlawrev-3387	188	4	(	(	PUNCT
inlawrev-3387	188	5	7	7	X
inlawrev-3387	188	6	)	)	PUNCT
inlawrev-3387	188	7	the	the	DET
inlawrev-3387	188	8	dates	date	NOUN
inlawrev-3387	188	9	of	of	ADP
inlawrev-3387	188	10	maturity	maturity	NOUN
inlawrev-3387	188	11	.	.	PUNCT
inlawrev-3387	188	12	"	"	PUNCT
inlawrev-3387	189	1	i	i	PRON
inlawrev-3387	189	2	d.	d.	PROPN
inlawrev-3387	189	3	41	41	NUM
inlawrev-3387	189	4	.	.	PUNCT
inlawrev-3387	190	1	see	see	VERB
inlawrev-3387	190	2	i	i	PRON
inlawrev-3387	190	3	d.	d.	PROPN
inlawrev-3387	190	4	42	42	NUM
inlawrev-3387	190	5	.	.	PUNCT
inlawrev-3387	191	1	see	see	VERB
inlawrev-3387	191	2	cowms	cowms	NOUN
inlawrev-3387	191	3	,	,	PUNCT
inlawrev-3387	191	4	supra	supra	PROPN
inlawrev-3387	191	5	noitx	noitx	NOUN
inlawrev-3387	191	6	.	.	PUNCT
inlawrev-3387	192	1	1474	1474	NUM
inlawrev-3387	192	2	indiana	indiana	PROPN
inlawrev-3387	192	3	law	law	PROPN
inlawrev-3387	192	4	review	review	NOUN
inlawrev-3387	193	1	[	[	X
inlawrev-3387	193	2	vol	vol	NOUN
inlawrev-3387	193	3	.	.	PUNCT
inlawrev-3387	194	1	32:1467	32:1467	NUM
inlawrev-3387	194	2	prudent/^	prudent/^	ADJ
inlawrev-3387	194	3	compliance	compliance	NOUN
inlawrev-3387	194	4	under	under	ADP
inlawrev-3387	194	5	these	these	DET
inlawrev-3387	194	6	criteria	criterion	NOUN
inlawrev-3387	194	7	may	may	AUX
inlawrev-3387	194	8	be	be	AUX
inlawrev-3387	194	9	very	very	ADV
inlawrev-3387	194	10	difficult	difficult	ADJ
inlawrev-3387	194	11	for	for	ADP
inlawrev-3387	194	12	a	a	DET
inlawrev-3387	194	13	plan	plan	NOUN
inlawrev-3387	194	14	offering	offer	VERB
inlawrev-3387	194	15	a	a	DET
inlawrev-3387	194	16	large	large	ADJ
inlawrev-3387	194	17	number	number	NOUN
inlawrev-3387	194	18	of	of	ADP
inlawrev-3387	194	19	investment	investment	NOUN
inlawrev-3387	194	20	alternatives	alternative	NOUN
inlawrev-3387	194	21	.	.	PUNCT
inlawrev-3387	195	1	while	while	SCONJ
inlawrev-3387	195	2	the	the	DET
inlawrev-3387	195	3	dol	dol	NOUN
inlawrev-3387	195	4	regulations	regulation	NOUN
inlawrev-3387	195	5	impose	impose	VERB
inlawrev-3387	195	6	many	many	ADJ
inlawrev-3387	195	7	disclosure	disclosure	NOUN
inlawrev-3387	195	8	burdens	burden	NOUN
inlawrev-3387	195	9	on	on	ADP
inlawrev-3387	195	10	plan	plan	NOUN
inlawrev-3387	195	11	fiduciaries	fiduciary	NOUN
inlawrev-3387	195	12	,	,	PUNCT
inlawrev-3387	195	13	no	no	DET
inlawrev-3387	195	14	obligation	obligation	NOUN
inlawrev-3387	195	15	to	to	PART
inlawrev-3387	195	16	provide	provide	VERB
inlawrev-3387	195	17	investment	investment	NOUN
inlawrev-3387	195	18	advice	advice	NOUN
inlawrev-3387	195	19	is	be	AUX
inlawrev-3387	195	20	contained	contain	VERB
inlawrev-3387	195	21	in	in	ADP
inlawrev-3387	195	22	the	the	DET
inlawrev-3387	195	23	regulations	regulation	NOUN
inlawrev-3387	195	24	.	.	PUNCT
inlawrev-3387	196	1	"^	"^	VERB
inlawrev-3387	196	2	in	in	ADP
inlawrev-3387	196	3	fact	fact	NOUN
inlawrev-3387	196	4	,	,	PUNCT
inlawrev-3387	196	5	giving	give	VERB
inlawrev-3387	196	6	too	too	ADV
inlawrev-3387	196	7	much	much	ADJ
inlawrev-3387	196	8	advice	advice	NOUN
inlawrev-3387	196	9	could	could	AUX
inlawrev-3387	196	10	lead	lead	VERB
inlawrev-3387	196	11	to	to	ADP
inlawrev-3387	196	12	additional	additional	ADJ
inlawrev-3387	196	13	liability	liability	NOUN
inlawrev-3387	196	14	by	by	ADP
inlawrev-3387	196	15	excluding	exclude	VERB
inlawrev-3387	196	16	transactions	transaction	NOUN
inlawrev-3387	196	17	from	from	ADP
inlawrev-3387	196	18	the	the	DET
inlawrev-3387	196	19	protection	protection	NOUN
inlawrev-3387	196	20	offered	offer	VERB
inlawrev-3387	196	21	by	by	ADP
inlawrev-3387	196	22	section	section	NOUN
inlawrev-3387	196	23	404(c).'*^	404(c).'*^	NUM
inlawrev-3387	196	24	erisa	erisa	NOUN
inlawrev-3387	196	25	conveys	convey	VERB
inlawrev-3387	196	26	fiduciary	fiduciary	ADJ
inlawrev-3387	196	27	status	status	NOUN
inlawrev-3387	196	28	to	to	ADP
inlawrev-3387	196	29	anyone	anyone	PRON
inlawrev-3387	196	30	who	who	PRON
inlawrev-3387	196	31	"	"	PUNCT
inlawrev-3387	196	32	renders	render	VERB
inlawrev-3387	196	33	investment	investment	NOUN
inlawrev-3387	196	34	advice	advice	NOUN
inlawrev-3387	196	35	for	for	ADP
inlawrev-3387	196	36	a	a	DET
inlawrev-3387	196	37	fee	fee	NOUN
inlawrev-3387	196	38	or	or	CCONJ
inlawrev-3387	196	39	other	other	ADJ
inlawrev-3387	196	40	compensation	compensation	NOUN
inlawrev-3387	196	41	.	.	PUNCT
inlawrev-3387	197	1	"^^	"^^	PROPN
inlawrev-3387	197	2	because	because	SCONJ
inlawrev-3387	197	3	section	section	NOUN
inlawrev-3387	197	4	404(c	404(c	PROPN
inlawrev-3387	197	5	)	)	PUNCT
inlawrev-3387	197	6	explicitly	explicitly	ADV
inlawrev-3387	197	7	states	state	VERB
inlawrev-3387	197	8	plan	plan	VERB
inlawrev-3387	197	9	fiduciaries	fiduciary	NOUN
inlawrev-3387	197	10	have	have	VERB
inlawrev-3387	197	11	no	no	DET
inlawrev-3387	197	12	obligation	obligation	NOUN
inlawrev-3387	197	13	to	to	PART
inlawrev-3387	197	14	give	give	VERB
inlawrev-3387	197	15	investment	investment	NOUN
inlawrev-3387	197	16	advice	advice	NOUN
inlawrev-3387	197	17	,	,	PUNCT
inlawrev-3387	197	18	there	there	PRON
inlawrev-3387	197	19	has	have	AUX
inlawrev-3387	197	20	been	be	AUX
inlawrev-3387	197	21	some	some	DET
inlawrev-3387	197	22	concern	concern	NOUN
inlawrev-3387	197	23	that	that	SCONJ
inlawrev-3387	197	24	giving	give	VERB
inlawrev-3387	197	25	too	too	ADV
inlawrev-3387	197	26	much	much	ADJ
inlawrev-3387	197	27	investment	investment	NOUN
inlawrev-3387	197	28	advice	advice	NOUN
inlawrev-3387	197	29	could	could	AUX
inlawrev-3387	197	30	lead	lead	VERB
inlawrev-3387	197	31	to	to	ADP
inlawrev-3387	197	32	fiduciary	fiduciary	ADJ
inlawrev-3387	197	33	liability	liability	NOUN
inlawrev-3387	197	34	not	not	PART
inlawrev-3387	197	35	exempted	exempt	VERB
inlawrev-3387	197	36	by	by	ADP
inlawrev-3387	197	37	section	section	NOUN
inlawrev-3387	197	38	404(c).'*^	404(c).'*^	NUM
inlawrev-3387	197	39	however	however	ADV
inlawrev-3387	197	40	,	,	PUNCT
inlawrev-3387	197	41	the	the	DET
inlawrev-3387	197	42	dol	dol	NOUN
inlawrev-3387	197	43	addressed	address	VERB
inlawrev-3387	197	44	the	the	DET
inlawrev-3387	197	45	situation	situation	NOUN
inlawrev-3387	197	46	by	by	ADP
inlawrev-3387	197	47	issuing	issue	VERB
inlawrev-3387	197	48	guidance	guidance	NOUN
inlawrev-3387	197	49	in	in	ADP
inlawrev-3387	197	50	1996	1996	NUM
inlawrev-3387	197	51	distinguishing	distinguish	VERB
inlawrev-3387	197	52	between	between	ADP
inlawrev-3387	197	53	"	"	PUNCT
inlawrev-3387	197	54	investment	investment	NOUN
inlawrev-3387	197	55	advice	advice	NOUN
inlawrev-3387	197	56	,	,	PUNCT
inlawrev-3387	197	57	"	"	PUNCT
inlawrev-3387	197	58	*	*	PUNCT
inlawrev-3387	197	59	*	*	VERB
inlawrev-3387	197	60	which	which	PRON
inlawrev-3387	197	61	would	would	AUX
inlawrev-3387	197	62	not	not	PART
inlawrev-3387	197	63	be	be	AUX
inlawrev-3387	197	64	protected	protect	VERB
inlawrev-3387	197	65	by	by	ADP
inlawrev-3387	197	66	the	the	DET
inlawrev-3387	197	67	section	section	NOUN
inlawrev-3387	197	68	404(c	404(c	PROPN
inlawrev-3387	197	69	)	)	PUNCT
inlawrev-3387	197	70	liability	liability	NOUN
inlawrev-3387	197	71	exemption	exemption	NOUN
inlawrev-3387	197	72	and	and	CCONJ
inlawrev-3387	197	73	"	"	PUNCT
inlawrev-3387	197	74	investment	investment	NOUN
inlawrev-3387	197	75	education	education	NOUN
inlawrev-3387	197	76	,	,	PUNCT
inlawrev-3387	197	77	"	"	PUNCT
inlawrev-3387	197	78	which	which	PRON
inlawrev-3387	197	79	would	would	AUX
inlawrev-3387	197	80	allow	allow	VERB
inlawrev-3387	197	81	fiduciaries	fiduciary	NOUN
inlawrev-3387	197	82	to	to	PART
inlawrev-3387	197	83	stay	stay	VERB
inlawrev-3387	197	84	within	within	ADP
inlawrev-3387	197	85	the	the	DET
inlawrev-3387	197	86	exemption	exemption	NOUN
inlawrev-3387	197	87	.	.	PUNCT
inlawrev-3387	198	1	"*^	"*^	NOUN
inlawrev-3387	199	1	the	the	DET
inlawrev-3387	199	2	distinction	distinction	NOUN
inlawrev-3387	199	3	between	between	ADP
inlawrev-3387	199	4	investment	investment	NOUN
inlawrev-3387	199	5	"	"	PUNCT
inlawrev-3387	199	6	advice	advice	NOUN
inlawrev-3387	199	7	"	"	PUNCT
inlawrev-3387	199	8	and	and	CCONJ
inlawrev-3387	199	9	"	"	PUNCT
inlawrev-3387	199	10	education	education	NOUN
inlawrev-3387	199	11	"	"	PUNCT
inlawrev-3387	199	12	depends	depend	VERB
inlawrev-3387	199	13	on	on	ADP
inlawrev-3387	199	14	the	the	DET
inlawrev-3387	199	15	facts	fact	NOUN
inlawrev-3387	199	16	and	and	CCONJ
inlawrev-3387	199	17	circumstances	circumstance	NOUN
inlawrev-3387	199	18	of	of	ADP
inlawrev-3387	199	19	each	each	DET
inlawrev-3387	199	20	case.^	case.^	NOUN
inlawrev-3387	199	21	°	°	PROPN
inlawrev-3387	199	22	while	while	SCONJ
inlawrev-3387	199	23	an	an	DET
inlawrev-3387	199	24	analysis	analysis	NOUN
inlawrev-3387	199	25	of	of	ADP
inlawrev-3387	199	26	where	where	SCONJ
inlawrev-3387	199	27	the	the	DET
inlawrev-3387	199	28	line	line	NOUN
inlawrev-3387	199	29	between	between	ADP
inlawrev-3387	199	30	"	"	PUNCT
inlawrev-3387	199	31	advice	advice	NOUN
inlawrev-3387	199	32	"	"	PUNCT
inlawrev-3387	199	33	and	and	CCONJ
inlawrev-3387	199	34	"	"	PUNCT
inlawrev-3387	199	35	education	education	NOUN
inlawrev-3387	199	36	"	"	PUNCT
inlawrev-3387	199	37	should	should	AUX
inlawrev-3387	199	38	be	be	AUX
inlawrev-3387	199	39	drawn	draw	VERB
inlawrev-3387	199	40	is	be	AUX
inlawrev-3387	199	41	beyond	beyond	ADP
inlawrev-3387	199	42	the	the	DET
inlawrev-3387	199	43	scope	scope	NOUN
inlawrev-3387	199	44	of	of	ADP
inlawrev-3387	199	45	this	this	DET
inlawrev-3387	199	46	note	note	NOUN
inlawrev-3387	199	47	,	,	PUNCT
inlawrev-3387	199	48	the	the	DET
inlawrev-3387	199	49	distinction	distinction	NOUN
inlawrev-3387	199	50	is	be	AUX
inlawrev-3387	199	51	based	base	VERB
inlawrev-3387	199	52	on	on	ADP
inlawrev-3387	199	53	the	the	DET
inlawrev-3387	199	54	specificity	specificity	NOUN
inlawrev-3387	199	55	of	of	ADP
inlawrev-3387	199	56	the	the	DET
inlawrev-3387	199	57	information	information	NOUN
inlawrev-3387	199	58	provided	provide	VERB
inlawrev-3387	199	59	.	.	PUNCT
inlawrev-3387	200	1	information	information	NOUN
inlawrev-3387	200	2	about	about	ADP
inlawrev-3387	200	3	specific	specific	ADJ
inlawrev-3387	200	4	investments	investment	NOUN
inlawrev-3387	200	5	or	or	CCONJ
inlawrev-3387	200	6	giving	give	VERB
inlawrev-3387	200	7	recommendations	recommendation	NOUN
inlawrev-3387	200	8	is	be	AUX
inlawrev-3387	200	9	considered	consider	VERB
inlawrev-3387	200	10	investment	investment	NOUN
inlawrev-3387	200	11	"	"	PUNCT
inlawrev-3387	200	12	advice"^	advice"^	CCONJ
inlawrev-3387	200	13	^	^	PUNCT
inlawrev-3387	200	14	while	while	SCONJ
inlawrev-3387	200	15	general	general	ADJ
inlawrev-3387	200	16	information	information	NOUN
inlawrev-3387	200	17	about	about	ADP
inlawrev-3387	200	18	available	available	ADJ
inlawrev-3387	200	19	investment	investment	NOUN
inlawrev-3387	200	20	alternatives	alternative	NOUN
inlawrev-3387	200	21	or	or	CCONJ
inlawrev-3387	200	22	general	general	ADJ
inlawrev-3387	200	23	investment	investment	NOUN
inlawrev-3387	200	24	concepts	concept	NOUN
inlawrev-3387	200	25	(	(	PUNCT
inlawrev-3387	200	26	including	include	VERB
inlawrev-3387	200	27	interactive	interactive	ADJ
inlawrev-3387	200	28	materials	material	NOUN
inlawrev-3387	200	29	such	such	ADJ
inlawrev-3387	200	30	as	as	ADP
inlawrev-3387	200	31	worksheets	worksheet	NOUN
inlawrev-3387	200	32	and	and	CCONJ
inlawrev-3387	200	33	questionnaires	questionnaire	NOUN
inlawrev-3387	200	34	)	)	PUNCT
inlawrev-3387	200	35	are	be	AUX
inlawrev-3387	200	36	considered	consider	VERB
inlawrev-3387	200	37	investment	investment	NOUN
inlawrev-3387	200	38	"	"	PUNCT
inlawrev-3387	200	39	education	education	NOUN
inlawrev-3387	200	40	.	.	PUNCT
inlawrev-3387	201	1	"^^	"^^	VERB
inlawrev-3387	201	2	although	although	SCONJ
inlawrev-3387	201	3	the	the	DET
inlawrev-3387	201	4	dol	dol	ADJ
inlawrev-3387	201	5	interpretive	interpretive	ADJ
inlawrev-3387	201	6	bulletin	bulletin	NOUN
inlawrev-3387	201	7	provides	provide	VERB
inlawrev-3387	201	8	some	some	DET
inlawrev-3387	201	9	useful	useful	ADJ
inlawrev-3387	201	10	guidance	guidance	NOUN
inlawrev-3387	201	11	about	about	ADP
inlawrev-3387	201	12	the	the	DET
inlawrev-3387	201	13	types	type	NOUN
inlawrev-3387	201	14	of	of	ADP
inlawrev-3387	201	15	information	information	NOUN
inlawrev-3387	201	16	that	that	SCONJ
inlawrev-3387	201	17	a	a	DET
inlawrev-3387	201	18	plan	plan	NOUN
inlawrev-3387	201	19	sponsor	sponsor	NOUN
inlawrev-3387	201	20	or	or	CCONJ
inlawrev-3387	201	21	investment	investment	NOUN
inlawrev-3387	201	22	provider	provider	NOUN
inlawrev-3387	201	23	could	could	AUX
inlawrev-3387	201	24	safely	safely	ADV
inlawrev-3387	201	25	provide	provide	VERB
inlawrev-3387	201	26	to	to	ADP
inlawrev-3387	201	27	the	the	DET
inlawrev-3387	201	28	plan	plan	NOUN
inlawrev-3387	201	29	participants	participant	NOUN
inlawrev-3387	201	30	and	and	CCONJ
inlawrev-3387	201	31	beneficiaries	beneficiary	NOUN
inlawrev-3387	201	32	,	,	PUNCT
inlawrev-3387	201	33	fiduciaries	fiduciary	NOUN
inlawrev-3387	201	34	still	still	ADV
inlawrev-3387	201	35	have	have	VERB
inlawrev-3387	201	36	no	no	DET
inlawrev-3387	201	37	obligation	obligation	NOUN
inlawrev-3387	201	38	to	to	PART
inlawrev-3387	201	39	provide	provide	VERB
inlawrev-3387	201	40	any	any	DET
inlawrev-3387	201	41	guidance	guidance	NOUN
inlawrev-3387	201	42	to	to	PART
inlawrev-3387	201	43	plan	plan	VERB
inlawrev-3387	201	44	participants	participant	NOUN
inlawrev-3387	201	45	and	and	CCONJ
inlawrev-3387	201	46	beneficiaries	beneficiary	NOUN
inlawrev-3387	201	47	regarding	regard	VERB
inlawrev-3387	201	48	the	the	DET
inlawrev-3387	201	49	investment	investment	NOUN
inlawrev-3387	201	50	of	of	ADP
inlawrev-3387	201	51	their	their	PRON
inlawrev-3387	201	52	retirement	retirement	NOUN
inlawrev-3387	201	53	funds.^^	funds.^^	NOUN
inlawrev-3387	201	54	presuming	presume	VERB
inlawrev-3387	201	55	the	the	DET
inlawrev-3387	201	56	majority	majority	NOUN
inlawrev-3387	201	57	of	of	ADP
inlawrev-3387	201	58	plan	plan	NOUN
inlawrev-3387	201	59	participants	participant	NOUN
inlawrev-3387	201	60	and	and	CCONJ
inlawrev-3387	201	61	beneficiaries	beneficiary	NOUN
inlawrev-3387	201	62	have	have	VERB
inlawrev-3387	201	63	no	no	DET
inlawrev-3387	201	64	training	training	NOUN
inlawrev-3387	201	65	in	in	ADP
inlawrev-3387	201	66	investing	investing	NOUN
inlawrev-3387	201	67	or	or	CCONJ
inlawrev-3387	201	68	financial	financial	ADJ
inlawrev-3387	201	69	markets	market	NOUN
inlawrev-3387	201	70	,	,	PUNCT
inlawrev-3387	201	71	requiring	require	VERB
inlawrev-3387	201	72	only	only	ADJ
inlawrev-3387	201	73	disclosure	disclosure	NOUN
inlawrev-3387	201	74	of	of	ADP
inlawrev-3387	201	75	information	information	NOUN
inlawrev-3387	201	76	such	such	ADJ
inlawrev-3387	201	77	as	as	ADP
inlawrev-3387	201	78	risk	risk	NOUN
inlawrev-3387	201	79	and	and	CCONJ
inlawrev-3387	201	80	return	return	VERB
inlawrev-3387	201	81	characteristics	characteristic	NOUN
inlawrev-3387	201	82	and	and	CCONJ
inlawrev-3387	201	83	past	past	ADJ
inlawrev-3387	201	84	performance	performance	NOUN
inlawrev-3387	201	85	of	of	ADP
inlawrev-3387	201	86	the	the	DET
inlawrev-3387	201	87	investment	investment	NOUN
inlawrev-3387	201	88	alternatives	alternative	NOUN
inlawrev-3387	201	89	along	along	ADV
inlawrev-3387	201	90	with	with	ADP
inlawrev-3387	201	91	a	a	DET
inlawrev-3387	201	92	prospectus	prospectus	NOUN
inlawrev-3387	201	93	seems	seem	VERB
inlawrev-3387	201	94	inadequate	inadequate	ADJ
inlawrev-3387	201	95	preparation	preparation	NOUN
inlawrev-3387	201	96	for	for	ADP
inlawrev-3387	201	97	decisions	decision	NOUN
inlawrev-3387	201	98	that	that	PRON
inlawrev-3387	201	99	could	could	AUX
inlawrev-3387	201	100	have	have	VERB
inlawrev-3387	201	101	a	a	DET
inlawrev-3387	201	102	substantial	substantial	ADJ
inlawrev-3387	201	103	effect	effect	NOUN
inlawrev-3387	201	104	on	on	ADP
inlawrev-3387	201	105	the	the	DET
inlawrev-3387	201	106	accumulation	accumulation	NOUN
inlawrev-3387	201	107	of	of	ADP
inlawrev-3387	201	108	a	a	DET
inlawrev-3387	201	109	plan	plan	NOUN
inlawrev-3387	201	110	participant	participant	NOUN
inlawrev-3387	201	111	's	's	PART
inlawrev-3387	201	112	retirement	retirement	NOUN
inlawrev-3387	201	113	assets	asset	NOUN
inlawrev-3387	201	114	or	or	CCONJ
inlawrev-3387	201	115	43	43	NUM
inlawrev-3387	201	116	.	.	PUNCT
inlawrev-3387	202	1	see	see	VERB
inlawrev-3387	202	2	i	i	PRON
inlawrev-3387	202	3	d.	d.	PROPN
inlawrev-3387	202	4	44	44	NUM
inlawrev-3387	202	5	.	.	PUNCT
inlawrev-3387	203	1	rules	rule	NOUN
inlawrev-3387	203	2	and	and	CCONJ
inlawrev-3387	203	3	regulations	regulation	NOUN
inlawrev-3387	203	4	for	for	ADP
inlawrev-3387	203	5	fiduciary	fiduciary	ADJ
inlawrev-3387	203	6	responsibility	responsibility	NOUN
inlawrev-3387	203	7	,	,	PUNCT
inlawrev-3387	203	8	29	29	NUM
inlawrev-3387	203	9	c.f.r	c.f.r	NOUN
inlawrev-3387	203	10	.	.	PUNCT
inlawrev-3387	204	1	§	§	PROPN
inlawrev-3387	204	2	2550.404c1(c)(4	2550.404c1(c)(4	NUM
inlawrev-3387	204	3	)	)	PUNCT
inlawrev-3387	204	4	(	(	PUNCT
inlawrev-3387	204	5	1998	1998	NUM
inlawrev-3387	204	6	)	)	PUNCT
inlawrev-3387	204	7	.	.	PUNCT
inlawrev-3387	205	1	45	45	NUM
inlawrev-3387	205	2	.	.	PUNCT
inlawrev-3387	206	1	see	see	VERB
inlawrev-3387	206	2	joe	joe	PROPN
inlawrev-3387	206	3	horton	horton	PROPN
inlawrev-3387	206	4	,	,	PUNCT
inlawrev-3387	206	5	walking	walk	VERB
inlawrev-3387	206	6	the	the	DET
inlawrev-3387	206	7	fine	fine	ADJ
inlawrev-3387	206	8	line	line	NOUN
inlawrev-3387	206	9	ofemployee	ofemployee	ADP
inlawrev-3387	206	10	financial	financial	ADJ
inlawrev-3387	206	11	advice	advice	NOUN
inlawrev-3387	206	12	,	,	PUNCT
inlawrev-3387	206	13	austin	austin	PROPN
inlawrev-3387	206	14	bus	bus	PROPN
inlawrev-3387	206	15	.	.	PUNCT
inlawrev-3387	207	1	j.	j.	PROPN
inlawrev-3387	207	2	,	,	PUNCT
inlawrev-3387	207	3	mar	mar	PROPN
inlawrev-3387	207	4	.	.	PROPN
inlawrev-3387	207	5	14	14	NUM
inlawrev-3387	207	6	,	,	PUNCT
inlawrev-3387	207	7	1997	1997	NUM
inlawrev-3387	207	8	.	.	PUNCT
inlawrev-3387	208	1	46	46	NUM
inlawrev-3387	208	2	.	.	PUNCT
inlawrev-3387	209	1	erisa	erisa	PROPN
inlawrev-3387	209	2	§	§	PROPN
inlawrev-3387	209	3	3(21)(a)(ii	3(21)(a)(ii	NUM
inlawrev-3387	209	4	)	)	PUNCT
inlawrev-3387	209	5	,	,	PUNCT
inlawrev-3387	209	6	29	29	NUM
inlawrev-3387	209	7	u.s.c	u.s.c	ADJ
inlawrev-3387	209	8	.	.	PUNCT
inlawrev-3387	210	1	§	§	PROPN
inlawrev-3387	210	2	1	1	NUM
inlawrev-3387	210	3	002(2	002(2	NUM
inlawrev-3387	210	4	l)(a)(ii	l)(a)(ii	PROPN
inlawrev-3387	210	5	)	)	PUNCT
inlawrev-3387	210	6	(	(	PUNCT
inlawrev-3387	210	7	1994	1994	NUM
inlawrev-3387	210	8	)	)	PUNCT
inlawrev-3387	210	9	.	.	PUNCT
inlawrev-3387	211	1	47	47	NUM
inlawrev-3387	211	2	.	.	PUNCT
inlawrev-3387	212	1	interpretive	interpretive	ADJ
inlawrev-3387	212	2	bulletins	bulletin	NOUN
inlawrev-3387	212	3	,	,	PUNCT
inlawrev-3387	212	4	29	29	NUM
inlawrev-3387	212	5	c.f.r	c.f.r	NOUN
inlawrev-3387	212	6	.	.	PUNCT
inlawrev-3387	213	1	§	§	PROPN
inlawrev-3387	213	2	2509.96	2509.96	NUM
inlawrev-3387	213	3	-	-	SYM
inlawrev-3387	213	4	l(b	l(b	PROPN
inlawrev-3387	213	5	)	)	PUNCT
inlawrev-3387	213	6	(	(	PUNCT
inlawrev-3387	213	7	1998	1998	NUM
inlawrev-3387	213	8	)	)	PUNCT
inlawrev-3387	213	9	.	.	PUNCT
inlawrev-3387	214	1	48	48	NUM
inlawrev-3387	214	2	.	.	PUNCT
inlawrev-3387	215	1	i	i	PRON
inlawrev-3387	215	2	d	d	PROPN
inlawrev-3387	215	3	§	§	PROPN
inlawrev-3387	215	4	2509.96	2509.96	NUM
inlawrev-3387	215	5	-	-	PUNCT
inlawrev-3387	215	6	l(c	l(c	NOUN
inlawrev-3387	215	7	)	)	PUNCT
inlawrev-3387	215	8	.	.	PUNCT
inlawrev-3387	216	1	49	49	NUM
inlawrev-3387	216	2	.	.	PUNCT
inlawrev-3387	217	1	i	i	PRON
inlawrev-3387	217	2	d	d	PROPN
inlawrev-3387	217	3	§	§	PROPN
inlawrev-3387	217	4	2509.96	2509.96	NUM
inlawrev-3387	217	5	-	-	PUNCT
inlawrev-3387	217	6	l(d	l(d	ADJ
inlawrev-3387	217	7	)	)	PUNCT
inlawrev-3387	217	8	.	.	PUNCT
inlawrev-3387	218	1	50	50	NUM
inlawrev-3387	218	2	.	.	PUNCT
inlawrev-3387	219	1	^ee	^ee	NOUN
inlawrev-3387	219	2	/v/.	/v/.	PUNCT
inlawrev-3387	219	3	§	§	PROPN
inlawrev-3387	219	4	2509.96	2509.96	NUM
inlawrev-3387	219	5	-	-	PUNCT
inlawrev-3387	219	6	l(c	l(c	NOUN
inlawrev-3387	219	7	)	)	PUNCT
inlawrev-3387	219	8	.	.	PUNCT
inlawrev-3387	220	1	51	51	NUM
inlawrev-3387	220	2	.	.	PUNCT
inlawrev-3387	221	1	i	i	PRON
inlawrev-3387	221	2	d	d	PROPN
inlawrev-3387	221	3	52	52	NUM
inlawrev-3387	221	4	.	.	PUNCT
inlawrev-3387	222	1	i	i	PRON
inlawrev-3387	222	2	d	d	PROPN
inlawrev-3387	222	3	§	§	PROPN
inlawrev-3387	222	4	2509.96	2509.96	NUM
inlawrev-3387	222	5	-	-	PUNCT
inlawrev-3387	222	6	l(d	l(d	ADJ
inlawrev-3387	222	7	)	)	PUNCT
inlawrev-3387	222	8	.	.	PUNCT
inlawrev-3387	223	1	53	53	NUM
inlawrev-3387	223	2	.	.	PUNCT
inlawrev-3387	223	3	m	m	AUX
inlawrev-3387	223	4	§	§	PROPN
inlawrev-3387	223	5	2509.96	2509.96	NUM
inlawrev-3387	223	6	-	-	PUNCT
inlawrev-3387	223	7	l(b)n.l	l(b)n.l	NOUN
inlawrev-3387	223	8	.	.	PUNCT
inlawrev-3387	223	9	1	1	NUM
inlawrev-3387	223	10	999	999	NUM
inlawrev-3387	223	11	]	]	PUNCT
inlawrev-3387	223	12	compliance	compliance	NOUN
inlawrev-3387	223	13	under	under	ADP
inlawrev-3387	223	14	erisa	erisa	PROPN
inlawrev-3387	223	15	§	§	PROPN
inlawrev-3387	223	16	404(c	404(c	PROPN
inlawrev-3387	223	17	)	)	PUNCT
inlawrev-3387	223	18	1	1	NUM
inlawrev-3387	223	19	475	475	NUM
inlawrev-3387	223	20	a	a	DET
inlawrev-3387	223	21	beneficiary	beneficiary	NOUN
inlawrev-3387	223	22	's	's	PART
inlawrev-3387	223	23	income	income	NOUN
inlawrev-3387	223	24	.	.	PUNCT
inlawrev-3387	224	1	c.	c.	PROPN
inlawrev-3387	224	2	independent	independent	ADJ
inlawrev-3387	224	3	control	control	NOUN
inlawrev-3387	224	4	in	in	ADP
inlawrev-3387	224	5	fact	fact	NOUN
inlawrev-3387	224	6	if	if	SCONJ
inlawrev-3387	224	7	a	a	DET
inlawrev-3387	224	8	plan	plan	NOUN
inlawrev-3387	224	9	allows	allow	VERB
inlawrev-3387	224	10	its	its	PRON
inlawrev-3387	224	11	participants	participant	NOUN
inlawrev-3387	224	12	and	and	CCONJ
inlawrev-3387	224	13	beneficiaries	beneficiary	NOUN
inlawrev-3387	224	14	the	the	DET
inlawrev-3387	224	15	opportunity	opportunity	NOUN
inlawrev-3387	224	16	to	to	PART
inlawrev-3387	224	17	exercise	exercise	VERB
inlawrev-3387	224	18	control	control	NOUN
inlawrev-3387	224	19	over	over	ADP
inlawrev-3387	224	20	their	their	PRON
inlawrev-3387	224	21	accounts	account	NOUN
inlawrev-3387	224	22	and	and	CCONJ
inlawrev-3387	224	23	offers	offer	VERB
inlawrev-3387	224	24	a	a	DET
inlawrev-3387	224	25	broad	broad	ADJ
inlawrev-3387	224	26	range	range	NOUN
inlawrev-3387	224	27	of	of	ADP
inlawrev-3387	224	28	investments	investment	NOUN
inlawrev-3387	224	29	as	as	SCONJ
inlawrev-3387	224	30	described	describe	VERB
inlawrev-3387	224	31	in	in	ADP
inlawrev-3387	224	32	the	the	DET
inlawrev-3387	224	33	previous	previous	ADJ
inlawrev-3387	224	34	two	two	NUM
inlawrev-3387	224	35	sections	section	NOUN
inlawrev-3387	224	36	,	,	PUNCT
inlawrev-3387	224	37	the	the	DET
inlawrev-3387	224	38	plan	plan	NOUN
inlawrev-3387	224	39	qualifies	qualify	VERB
inlawrev-3387	224	40	as	as	ADP
inlawrev-3387	224	41	an	an	DET
inlawrev-3387	224	42	"	"	PUNCT
inlawrev-3387	224	43	erisa	erisa	NOUN
inlawrev-3387	224	44	section	section	NOUN
inlawrev-3387	224	45	404(c	404(c	PROPN
inlawrev-3387	224	46	)	)	PUNCT
inlawrev-3387	224	47	plan	plan	NOUN
inlawrev-3387	224	48	.	.	PUNCT
inlawrev-3387	225	1	"^	"^	PUNCT
inlawrev-3387	225	2	"	"	PUNCT
inlawrev-3387	225	3	*	*	PUNCT
inlawrev-3387	225	4	however	however	ADV
inlawrev-3387	225	5	,	,	PUNCT
inlawrev-3387	225	6	plan	plan	NOUN
inlawrev-3387	225	7	fiduciaries	fiduciary	NOUN
inlawrev-3387	225	8	will	will	AUX
inlawrev-3387	225	9	receive	receive	VERB
inlawrev-3387	225	10	liability	liability	NOUN
inlawrev-3387	225	11	relief	relief	NOUN
inlawrev-3387	225	12	under	under	ADP
inlawrev-3387	225	13	section	section	NOUN
inlawrev-3387	225	14	404(c	404(c	PROPN
inlawrev-3387	225	15	)	)	PUNCT
inlawrev-3387	225	16	only	only	ADV
inlawrev-3387	225	17	if	if	SCONJ
inlawrev-3387	225	18	the	the	DET
inlawrev-3387	225	19	participant	participant	NOUN
inlawrev-3387	225	20	or	or	CCONJ
inlawrev-3387	225	21	beneficiary	beneficiary	NOUN
inlawrev-3387	225	22	has	have	AUX
inlawrev-3387	225	23	actually	actually	ADV
inlawrev-3387	225	24	exercised	exercise	VERB
inlawrev-3387	225	25	independent	independent	ADJ
inlawrev-3387	225	26	control	control	NOUN
inlawrev-3387	225	27	over	over	ADP
inlawrev-3387	225	28	the	the	DET
inlawrev-3387	225	29	assets	asset	NOUN
inlawrev-3387	225	30	in	in	ADP
inlawrev-3387	225	31	his	his	PRON
inlawrev-3387	225	32	or	or	CCONJ
inlawrev-3387	225	33	her	her	PRON
inlawrev-3387	225	34	account.^^	account.^^	NOUN
inlawrev-3387	225	35	because	because	SCONJ
inlawrev-3387	225	36	relief	relief	NOUN
inlawrev-3387	225	37	from	from	ADP
inlawrev-3387	225	38	liability	liability	NOUN
inlawrev-3387	225	39	depends	depend	VERB
inlawrev-3387	225	40	on	on	ADP
inlawrev-3387	225	41	the	the	DET
inlawrev-3387	225	42	actions	action	NOUN
inlawrev-3387	225	43	of	of	ADP
inlawrev-3387	225	44	individual	individual	ADJ
inlawrev-3387	225	45	participants	participant	NOUN
inlawrev-3387	225	46	,	,	PUNCT
inlawrev-3387	225	47	fiduciaries	fiduciary	NOUN
inlawrev-3387	225	48	obtain	obtain	VERB
inlawrev-3387	225	49	relief	relief	NOUN
inlawrev-3387	225	50	on	on	ADP
inlawrev-3387	225	51	a	a	DET
inlawrev-3387	225	52	participant	participant	NOUN
inlawrev-3387	225	53	-	-	PUNCT
inlawrev-3387	225	54	by	by	ADP
inlawrev-3387	225	55	-	-	PUNCT
inlawrev-3387	225	56	participant	participant	NOUN
inlawrev-3387	225	57	basis	basis	NOUN
inlawrev-3387	225	58	.	.	PUNCT
inlawrev-3387	226	1	the	the	DET
inlawrev-3387	226	2	result	result	NOUN
inlawrev-3387	226	3	for	for	ADP
inlawrev-3387	226	4	plan	plan	NOUN
inlawrev-3387	226	5	fiduciaries	fiduciary	NOUN
inlawrev-3387	226	6	is	be	AUX
inlawrev-3387	226	7	that	that	SCONJ
inlawrev-3387	226	8	section	section	NOUN
inlawrev-3387	226	9	404(c	404(c	PROPN
inlawrev-3387	226	10	)	)	PUNCT
inlawrev-3387	226	11	protection	protection	NOUN
inlawrev-3387	226	12	may	may	AUX
inlawrev-3387	226	13	be	be	AUX
inlawrev-3387	226	14	precluded	preclude	VERB
inlawrev-3387	226	15	on	on	ADP
inlawrev-3387	226	16	a	a	DET
inlawrev-3387	226	17	plan	plan	NOUN
inlawrev-3387	226	18	-	-	PUNCT
inlawrev-3387	226	19	wide	wide	ADJ
inlawrev-3387	226	20	basis	basis	NOUN
inlawrev-3387	226	21	by	by	ADP
inlawrev-3387	226	22	not	not	PART
inlawrev-3387	226	23	complying	comply	VERB
inlawrev-3387	226	24	with	with	ADP
inlawrev-3387	226	25	the	the	DET
inlawrev-3387	226	26	opportunity	opportunity	NOUN
inlawrev-3387	226	27	to	to	PART
inlawrev-3387	226	28	exercise	exercise	VERB
inlawrev-3387	226	29	the	the	DET
inlawrev-3387	226	30	control	control	NOUN
inlawrev-3387	226	31	requirement	requirement	NOUN
inlawrev-3387	226	32	and	and	CCONJ
inlawrev-3387	226	33	the	the	DET
inlawrev-3387	226	34	broad	broad	ADJ
inlawrev-3387	226	35	range	range	NOUN
inlawrev-3387	226	36	of	of	ADP
inlawrev-3387	226	37	investments	investment	NOUN
inlawrev-3387	226	38	requirement	requirement	NOUN
inlawrev-3387	226	39	discussed	discuss	VERB
inlawrev-3387	226	40	above	above	ADV
inlawrev-3387	226	41	,	,	PUNCT
inlawrev-3387	226	42	but	but	CCONJ
inlawrev-3387	226	43	may	may	AUX
inlawrev-3387	226	44	only	only	ADV
inlawrev-3387	226	45	secure	secure	VERB
inlawrev-3387	226	46	the	the	DET
inlawrev-3387	226	47	protective	protective	ADJ
inlawrev-3387	226	48	relief	relief	NOUN
inlawrev-3387	226	49	with	with	ADP
inlawrev-3387	226	50	respect	respect	NOUN
inlawrev-3387	226	51	to	to	ADP
inlawrev-3387	226	52	each	each	DET
inlawrev-3387	226	53	individual	individual	ADJ
inlawrev-3387	226	54	participant	participant	NOUN
inlawrev-3387	226	55	separately	separately	ADV
inlawrev-3387	226	56	.	.	PUNCT
inlawrev-3387	227	1	in	in	ADP
inlawrev-3387	227	2	fact	fact	NOUN
inlawrev-3387	227	3	,	,	PUNCT
inlawrev-3387	227	4	a	a	DET
inlawrev-3387	227	5	closer	close	ADJ
inlawrev-3387	227	6	reading	reading	NOUN
inlawrev-3387	227	7	ofthe	ofthe	NOUN
inlawrev-3387	227	8	regulations	regulation	NOUN
inlawrev-3387	227	9	suggests	suggest	VERB
inlawrev-3387	227	10	that	that	SCONJ
inlawrev-3387	227	11	relief	relief	NOUN
inlawrev-3387	227	12	is	be	AUX
inlawrev-3387	227	13	provided	provide	VERB
inlawrev-3387	227	14	on	on	ADP
inlawrev-3387	227	15	a	a	DET
inlawrev-3387	227	16	transactional	transactional	ADJ
inlawrev-3387	227	17	basis	basis	NOUN
inlawrev-3387	227	18	rather	rather	ADV
inlawrev-3387	227	19	than	than	ADP
inlawrev-3387	227	20	a	a	DET
inlawrev-3387	227	21	participant	participant	ADJ
inlawrev-3387	227	22	basis	basis	NOUN
inlawrev-3387	227	23	.	.	PUNCT
inlawrev-3387	228	1	^^	^^	PUNCT
inlawrev-3387	228	2	whether	whether	SCONJ
inlawrev-3387	228	3	a	a	DET
inlawrev-3387	228	4	participant	participant	NOUN
inlawrev-3387	228	5	or	or	CCONJ
inlawrev-3387	228	6	beneficiary	beneficiary	NOUN
inlawrev-3387	228	7	has	have	AUX
inlawrev-3387	228	8	actually	actually	ADV
inlawrev-3387	228	9	exercised	exercise	VERB
inlawrev-3387	228	10	independent	independent	ADJ
inlawrev-3387	228	11	control	control	NOUN
inlawrev-3387	228	12	over	over	ADP
inlawrev-3387	228	13	a	a	DET
inlawrev-3387	228	14	given	give	VERB
inlawrev-3387	228	15	transaction	transaction	NOUN
inlawrev-3387	228	16	is	be	AUX
inlawrev-3387	228	17	determined	determine	VERB
inlawrev-3387	228	18	by	by	ADP
inlawrev-3387	228	19	the	the	DET
inlawrev-3387	228	20	facts	fact	NOUN
inlawrev-3387	228	21	and	and	CCONJ
inlawrev-3387	228	22	circumstances	circumstance	NOUN
inlawrev-3387	228	23	of	of	ADP
inlawrev-3387	228	24	each	each	PRON
inlawrev-3387	228	25	case.^^	case.^^	NOUN
inlawrev-3387	229	1	the	the	DET
inlawrev-3387	229	2	use	use	NOUN
inlawrev-3387	229	3	of	of	ADP
inlawrev-3387	229	4	the	the	DET
inlawrev-3387	229	5	word	word	NOUN
inlawrev-3387	229	6	"	"	PUNCT
inlawrev-3387	229	7	transaction	transaction	NOUN
inlawrev-3387	229	8	"	"	PUNCT
inlawrev-3387	229	9	in	in	ADP
inlawrev-3387	229	10	the	the	DET
inlawrev-3387	229	11	dol	dol	NOUN
inlawrev-3387	229	12	regulation	regulation	NOUN
inlawrev-3387	229	13	further	far	ADV
inlawrev-3387	229	14	suggests	suggest	VERB
inlawrev-3387	229	15	that	that	SCONJ
inlawrev-3387	229	16	fiduciary	fiduciary	ADJ
inlawrev-3387	229	17	liability	liability	NOUN
inlawrev-3387	229	18	relief	relief	NOUN
inlawrev-3387	229	19	is	be	AUX
inlawrev-3387	229	20	determined	determine	VERB
inlawrev-3387	229	21	on	on	ADP
inlawrev-3387	229	22	a	a	DET
inlawrev-3387	229	23	transaction	transaction	NOUN
inlawrev-3387	229	24	-	-	PUNCT
inlawrev-3387	229	25	bytransaction	bytransaction	NOUN
inlawrev-3387	229	26	basis	basis	NOUN
inlawrev-3387	229	27	.	.	PUNCT
inlawrev-3387	230	1	while	while	SCONJ
inlawrev-3387	230	2	the	the	DET
inlawrev-3387	230	3	regulations	regulation	NOUN
inlawrev-3387	230	4	do	do	AUX
inlawrev-3387	230	5	not	not	PART
inlawrev-3387	230	6	clearly	clearly	ADV
inlawrev-3387	230	7	indicate	indicate	VERB
inlawrev-3387	230	8	when	when	SCONJ
inlawrev-3387	230	9	a	a	DET
inlawrev-3387	230	10	participant	participant	NOUN
inlawrev-3387	230	11	or	or	CCONJ
inlawrev-3387	230	12	beneficiary	beneficiary	NOUN
inlawrev-3387	230	13	has	have	AUX
inlawrev-3387	230	14	exercised	exercise	VERB
inlawrev-3387	230	15	independent	independent	ADJ
inlawrev-3387	230	16	control	control	NOUN
inlawrev-3387	230	17	,	,	PUNCT
inlawrev-3387	230	18	they	they	PRON
inlawrev-3387	230	19	do	do	AUX
inlawrev-3387	230	20	offer	offer	VERB
inlawrev-3387	230	21	some	some	DET
inlawrev-3387	230	22	guidance	guidance	NOUN
inlawrev-3387	230	23	as	as	ADP
inlawrev-3387	230	24	to	to	ADP
inlawrev-3387	230	25	when	when	SCONJ
inlawrev-3387	230	26	independent	independent	ADJ
inlawrev-3387	230	27	control	control	NOUN
inlawrev-3387	230	28	has	have	AUX
inlawrev-3387	230	29	not	not	PART
inlawrev-3387	230	30	been	be	AUX
inlawrev-3387	230	31	exercised.^^	exercised.^^	NUM
inlawrev-3387	231	1	the	the	DET
inlawrev-3387	231	2	exercise	exercise	NOUN
inlawrev-3387	231	3	of	of	ADP
inlawrev-3387	231	4	control	control	NOUN
inlawrev-3387	231	5	is	be	AUX
inlawrev-3387	231	6	not	not	PART
inlawrev-3387	231	7	independent	independent	ADJ
inlawrev-3387	231	8	if	if	SCONJ
inlawrev-3387	231	9	(	(	PUNCT
inlawrev-3387	231	10	1	1	X
inlawrev-3387	231	11	)	)	PUNCT
inlawrev-3387	231	12	the	the	DET
inlawrev-3387	231	13	participant	participant	NOUN
inlawrev-3387	231	14	or	or	CCONJ
inlawrev-3387	231	15	beneficiary	beneficiary	NOUN
inlawrev-3387	231	16	is	be	AUX
inlawrev-3387	231	17	subject	subject	ADJ
inlawrev-3387	231	18	to	to	ADP
inlawrev-3387	231	19	improper	improper	ADJ
inlawrev-3387	231	20	influence	influence	NOUN
inlawrev-3387	231	21	by	by	ADP
inlawrev-3387	231	22	a	a	DET
inlawrev-3387	231	23	plan	plan	NOUN
inlawrev-3387	231	24	fiduciary	fiduciary	NOUN
inlawrev-3387	231	25	,	,	PUNCT
inlawrev-3387	231	26	(	(	PUNCT
inlawrev-3387	231	27	2	2	X
inlawrev-3387	231	28	)	)	PUNCT
inlawrev-3387	231	29	the	the	DET
inlawrev-3387	231	30	plan	plan	NOUN
inlawrev-3387	231	31	fiduciary	fiduciary	ADJ
inlawrev-3387	231	32	has	have	AUX
inlawrev-3387	231	33	concealed	conceal	VERB
inlawrev-3387	231	34	material	material	NOUN
inlawrev-3387	231	35	facts	fact	NOUN
inlawrev-3387	231	36	regarding	regard	VERB
inlawrev-3387	231	37	the	the	DET
inlawrev-3387	231	38	particular	particular	ADJ
inlawrev-3387	231	39	investment	investment	NOUN
inlawrev-3387	231	40	,	,	PUNCT
inlawrev-3387	231	41	or	or	CCONJ
inlawrev-3387	231	42	(	(	PUNCT
inlawrev-3387	231	43	3	3	X
inlawrev-3387	231	44	)	)	PUNCT
inlawrev-3387	231	45	the	the	DET
inlawrev-3387	231	46	participant	participant	NOUN
inlawrev-3387	231	47	or	or	CCONJ
inlawrev-3387	231	48	beneficiary	beneficiary	NOUN
inlawrev-3387	231	49	is	be	AUX
inlawrev-3387	231	50	legally	legally	ADV
inlawrev-3387	231	51	incompetent	incompetent	ADJ
inlawrev-3387	231	52	and	and	CCONJ
inlawrev-3387	231	53	the	the	DET
inlawrev-3387	231	54	fiduciary	fiduciary	ADJ
inlawrev-3387	231	55	accepting	accept	VERB
inlawrev-3387	231	56	the	the	DET
inlawrev-3387	231	57	instructions	instruction	NOUN
inlawrev-3387	231	58	knows	know	VERB
inlawrev-3387	231	59	of	of	ADP
inlawrev-3387	231	60	the	the	DET
inlawrev-3387	231	61	incompetence.^^	incompetence.^^	X
inlawrev-3387	231	62	ifthe	ifthe	PROPN
inlawrev-3387	231	63	participant	participant	PROPN
inlawrev-3387	231	64	or	or	CCONJ
inlawrev-3387	231	65	beneficiary	beneficiary	NOUN
inlawrev-3387	231	66	exercises	exercise	NOUN
inlawrev-3387	231	67	independent	independent	ADJ
inlawrev-3387	231	68	control	control	NOUN
inlawrev-3387	231	69	over	over	ADP
inlawrev-3387	231	70	the	the	DET
inlawrev-3387	231	71	assets	asset	NOUN
inlawrev-3387	231	72	in	in	ADP
inlawrev-3387	231	73	his	his	PRON
inlawrev-3387	231	74	or	or	CCONJ
inlawrev-3387	231	75	her	her	PRON
inlawrev-3387	231	76	account	account	NOUN
inlawrev-3387	231	77	,	,	PUNCT
inlawrev-3387	231	78	as	as	SCONJ
inlawrev-3387	231	79	mentioned	mention	VERB
inlawrev-3387	231	80	earlier	early	ADV
inlawrev-3387	231	81	,	,	PUNCT
inlawrev-3387	231	82	the	the	DET
inlawrev-3387	231	83	participant	participant	NOUN
inlawrev-3387	231	84	or	or	CCONJ
inlawrev-3387	231	85	beneficiary	beneficiary	NOUN
inlawrev-3387	231	86	does	do	AUX
inlawrev-3387	231	87	not	not	PART
inlawrev-3387	231	88	become	become	VERB
inlawrev-3387	231	89	a	a	DET
inlawrev-3387	231	90	fiduciary.^	fiduciary.^	NOUN
inlawrev-3387	231	91	°	°	NOUN
inlawrev-3387	231	92	however	however	ADV
inlawrev-3387	231	93	,	,	PUNCT
inlawrev-3387	231	94	the	the	DET
inlawrev-3387	231	95	exercise	exercise	NOUN
inlawrev-3387	231	96	of	of	ADP
inlawrev-3387	231	97	control	control	NOUN
inlawrev-3387	231	98	by	by	ADP
inlawrev-3387	231	99	a	a	DET
inlawrev-3387	231	100	participant	participant	NOUN
inlawrev-3387	231	101	or	or	CCONJ
inlawrev-3387	231	102	beneficiary	beneficiary	NOUN
inlawrev-3387	231	103	alone	alone	ADV
inlawrev-3387	231	104	does	do	AUX
inlawrev-3387	231	105	not	not	PART
inlawrev-3387	231	106	provide	provide	VERB
inlawrev-3387	231	107	the	the	DET
inlawrev-3387	231	108	plan	plan	NOUN
inlawrev-3387	231	109	fiduciaries	fiduciary	NOUN
inlawrev-3387	231	110	with	with	ADP
inlawrev-3387	231	111	relief	relief	NOUN
inlawrev-3387	231	112	from	from	ADP
inlawrev-3387	231	113	liability	liability	NOUN
inlawrev-3387	231	114	with	with	ADP
inlawrev-3387	231	115	respect	respect	NOUN
inlawrev-3387	231	116	to	to	ADP
inlawrev-3387	231	117	investment	investment	NOUN
inlawrev-3387	231	118	performance	performance	NOUN
inlawrev-3387	231	119	of	of	ADP
inlawrev-3387	231	120	the	the	DET
inlawrev-3387	231	121	participant	participant	NOUN
inlawrev-3387	231	122	's	's	PART
inlawrev-3387	231	123	or	or	CCONJ
inlawrev-3387	231	124	beneficiary	beneficiary	NOUN
inlawrev-3387	231	125	's	's	PART
inlawrev-3387	231	126	assets	asset	NOUN
inlawrev-3387	231	127	.	.	PUNCT
inlawrev-3387	232	1	the	the	DET
inlawrev-3387	232	2	other	other	ADJ
inlawrev-3387	232	3	requirements	requirement	NOUN
inlawrev-3387	232	4	of	of	ADP
inlawrev-3387	232	5	erisa	erisa	NOUN
inlawrev-3387	232	6	section	section	NOUN
inlawrev-3387	232	7	404(c	404(c	PROPN
inlawrev-3387	232	8	)	)	PUNCT
inlawrev-3387	232	9	must	must	AUX
inlawrev-3387	232	10	also	also	ADV
inlawrev-3387	232	11	be	be	AUX
inlawrev-3387	232	12	met	meet	VERB
inlawrev-3387	232	13	.	.	PUNCT
inlawrev-3387	233	1	the	the	DET
inlawrev-3387	233	2	54	54	NUM
inlawrev-3387	233	3	.	.	PUNCT
inlawrev-3387	234	1	rules	rule	NOUN
inlawrev-3387	234	2	and	and	CCONJ
inlawrev-3387	234	3	regulations	regulation	NOUN
inlawrev-3387	234	4	for	for	ADP
inlawrev-3387	234	5	fiduciary	fiduciary	ADJ
inlawrev-3387	234	6	responsibility	responsibility	NOUN
inlawrev-3387	234	7	,	,	PUNCT
inlawrev-3387	234	8	29	29	NUM
inlawrev-3387	234	9	c.f.r	c.f.r	NOUN
inlawrev-3387	234	10	.	.	PUNCT
inlawrev-3387	235	1	§	§	PROPN
inlawrev-3387	235	2	2550.404c1(b)(1	2550.404c1(b)(1	NUM
inlawrev-3387	235	3	)	)	PUNCT
inlawrev-3387	235	4	(	(	PUNCT
inlawrev-3387	235	5	1998	1998	NUM
inlawrev-3387	235	6	)	)	PUNCT
inlawrev-3387	235	7	.	.	PUNCT
inlawrev-3387	236	1	55	55	NUM
inlawrev-3387	236	2	.	.	PUNCT
inlawrev-3387	236	3	see	see	VERB
inlawrev-3387	236	4	i	i	PRON
inlawrev-3387	236	5	d.	d.	PROPN
inlawrev-3387	236	6	§	§	PROPN
inlawrev-3387	236	7	2550.404cl(c)(l)(i	2550.404cl(c)(l)(i	NUM
inlawrev-3387	236	8	)	)	PUNCT
inlawrev-3387	236	9	.	.	PUNCT
inlawrev-3387	237	1	56	56	NUM
inlawrev-3387	237	2	.	.	PUNCT
inlawrev-3387	238	1	i	i	PRON
inlawrev-3387	238	2	d.	d.	PROPN
inlawrev-3387	238	3	§	§	PROPN
inlawrev-3387	238	4	2550.404c	2550.404c	PROPN
inlawrev-3387	238	5	-	-	PUNCT
inlawrev-3387	238	6	l(c)(2	l(c)(2	NOUN
inlawrev-3387	238	7	)	)	PUNCT
inlawrev-3387	238	8	.	.	PUNCT
inlawrev-3387	239	1	57	57	NUM
inlawrev-3387	239	2	.	.	PUNCT
inlawrev-3387	240	1	i	i	PRON
inlawrev-3387	240	2	d.	d.	PROPN
inlawrev-3387	240	3	58	58	NUM
inlawrev-3387	240	4	.	.	PUNCT
inlawrev-3387	241	1	i	i	PRON
inlawrev-3387	241	2	d.	d.	PROPN
inlawrev-3387	241	3	59	59	NUM
inlawrev-3387	241	4	.	.	PUNCT
inlawrev-3387	242	1	i	i	PROPN
inlawrev-3387	242	2	d	d	PROPN
inlawrev-3387	242	3	§	§	PROPN
inlawrev-3387	242	4	§	§	PROPN
inlawrev-3387	242	5	2250.404c	2250.404c	NOUN
inlawrev-3387	242	6	-	-	PUNCT
inlawrev-3387	242	7	l(c)(2)(i)-(iii	l(c)(2)(i)-(iii	VERB
inlawrev-3387	242	8	)	)	PUNCT
inlawrev-3387	242	9	.	.	PUNCT
inlawrev-3387	243	1	60	60	NUM
inlawrev-3387	243	2	.	.	PUNCT
inlawrev-3387	244	1	see	see	VERB
inlawrev-3387	244	2	i	i	PROPN
inlawrev-3387	244	3	d	d	PROPN
inlawrev-3387	244	4	§	§	PROPN
inlawrev-3387	244	5	2550.404c1(d)(1	2550.404c1(d)(1	NUM
inlawrev-3387	244	6	)	)	PUNCT
inlawrev-3387	244	7	.	.	PUNCT
inlawrev-3387	245	1	1476	1476	NUM
inlawrev-3387	245	2	indiana	indiana	PROPN
inlawrev-3387	245	3	law	law	PROPN
inlawrev-3387	245	4	review	review	NOUN
inlawrev-3387	245	5	[	[	X
inlawrev-3387	245	6	vol	vol	NOUN
inlawrev-3387	245	7	.	.	PUNCT
inlawrev-3387	246	1	32	32	NUM
inlawrev-3387	246	2	:	:	SYM
inlawrev-3387	246	3	1467	1467	NUM
inlawrev-3387	246	4	third	third	ADJ
inlawrev-3387	246	5	circuit	circuit	NOUN
inlawrev-3387	246	6	addressed	address	VERB
inlawrev-3387	246	7	this	this	DET
inlawrev-3387	246	8	issue	issue	NOUN
inlawrev-3387	246	9	in	in	ADP
inlawrev-3387	246	10	unisys	unisys	PROPN
inlawrev-3387	246	11	as	as	SCONJ
inlawrev-3387	246	12	did	do	VERB
inlawrev-3387	246	13	a	a	DET
inlawrev-3387	246	14	district	district	NOUN
inlawrev-3387	246	15	court	court	NOUN
inlawrev-3387	246	16	in	in	ADP
inlawrev-3387	246	17	conner	conner	PROPN
inlawrev-3387	246	18	v.	v.	PROPN
inlawrev-3387	246	19	mid	mid	PROPN
inlawrev-3387	246	20	south	south	PROPN
inlawrev-3387	246	21	insurance	insurance	NOUN
inlawrev-3387	246	22	agency.^^	agency.^^	PUNCT
inlawrev-3387	246	23	although	although	SCONJ
inlawrev-3387	246	24	neither	neither	DET
inlawrev-3387	246	25	court	court	NOUN
inlawrev-3387	246	26	was	be	AUX
inlawrev-3387	246	27	able	able	ADJ
inlawrev-3387	246	28	to	to	PART
inlawrev-3387	246	29	apply	apply	VERB
inlawrev-3387	246	30	the	the	DET
inlawrev-3387	246	31	final	final	ADJ
inlawrev-3387	246	32	regulations	regulation	NOUN
inlawrev-3387	246	33	due	due	ADP
inlawrev-3387	246	34	to	to	ADP
inlawrev-3387	246	35	the	the	DET
inlawrev-3387	246	36	timing	timing	NOUN
inlawrev-3387	246	37	of	of	ADP
inlawrev-3387	246	38	the	the	DET
inlawrev-3387	246	39	transactions	transaction	NOUN
inlawrev-3387	246	40	involved,^^	involved,^^	ADV
inlawrev-3387	246	41	both	both	DET
inlawrev-3387	246	42	courts	court	NOUN
inlawrev-3387	246	43	concluded	conclude	VERB
inlawrev-3387	246	44	that	that	SCONJ
inlawrev-3387	246	45	actual	actual	ADJ
inlawrev-3387	246	46	independent	independent	ADJ
inlawrev-3387	246	47	control	control	NOUN
inlawrev-3387	246	48	by	by	ADP
inlawrev-3387	246	49	a	a	DET
inlawrev-3387	246	50	participant	participant	NOUN
inlawrev-3387	246	51	is	be	AUX
inlawrev-3387	246	52	not	not	PART
inlawrev-3387	246	53	an	an	DET
inlawrev-3387	246	54	absolute	absolute	ADJ
inlawrev-3387	246	55	defense	defense	NOUN
inlawrev-3387	246	56	to	to	ADP
inlawrev-3387	246	57	a	a	DET
inlawrev-3387	246	58	claim	claim	NOUN
inlawrev-3387	246	59	of	of	ADP
inlawrev-3387	246	60	fiduciary	fiduciary	ADJ
inlawrev-3387	246	61	breach	breach	NOUN
inlawrev-3387	246	62	resulting	result	VERB
inlawrev-3387	246	63	in	in	ADP
inlawrev-3387	246	64	losses	loss	NOUN
inlawrev-3387	246	65	to	to	ADP
inlawrev-3387	246	66	the	the	DET
inlawrev-3387	246	67	participant	participant	NOUN
inlawrev-3387	246	68	's	's	PART
inlawrev-3387	246	69	account.^^	account.^^	NOUN
inlawrev-3387	246	70	in	in	ADP
inlawrev-3387	246	71	unisys^	unisys^	ADP
inlawrev-3387	246	72	the	the	DET
inlawrev-3387	246	73	plan	plan	NOUN
inlawrev-3387	246	74	sponsor	sponsor	NOUN
inlawrev-3387	246	75	argued	argue	VERB
inlawrev-3387	246	76	that	that	SCONJ
inlawrev-3387	246	77	actual	actual	ADJ
inlawrev-3387	246	78	control	control	NOUN
inlawrev-3387	246	79	by	by	ADP
inlawrev-3387	246	80	the	the	DET
inlawrev-3387	246	81	participants	participant	NOUN
inlawrev-3387	246	82	(	(	PUNCT
inlawrev-3387	246	83	plaintiffs	plaintiff	NOUN
inlawrev-3387	246	84	)	)	PUNCT
inlawrev-3387	246	85	over	over	ADP
inlawrev-3387	246	86	their	their	PRON
inlawrev-3387	246	87	assets	asset	NOUN
inlawrev-3387	246	88	was	be	AUX
inlawrev-3387	246	89	an	an	DET
inlawrev-3387	246	90	absolute	absolute	ADJ
inlawrev-3387	246	91	defense	defense	NOUN
inlawrev-3387	246	92	to	to	ADP
inlawrev-3387	246	93	the	the	DET
inlawrev-3387	246	94	claim	claim	NOUN
inlawrev-3387	246	95	of	of	ADP
inlawrev-3387	246	96	a	a	DET
inlawrev-3387	246	97	breach	breach	NOUN
inlawrev-3387	246	98	of	of	ADP
inlawrev-3387	246	99	fiduciary	fiduciary	ADJ
inlawrev-3387	246	100	duty	duty	NOUN
inlawrev-3387	246	101	resulting	result	VERB
inlawrev-3387	246	102	in	in	ADP
inlawrev-3387	246	103	losses	loss	NOUN
inlawrev-3387	246	104	to	to	ADP
inlawrev-3387	246	105	the	the	DET
inlawrev-3387	246	106	participants	participant	NOUN
inlawrev-3387	246	107	'	'	PART
inlawrev-3387	246	108	accounts.^	accounts.^	NOUN
inlawrev-3387	246	109	the	the	DET
inlawrev-3387	246	110	court	court	NOUN
inlawrev-3387	246	111	held	hold	VERB
inlawrev-3387	246	112	that	that	SCONJ
inlawrev-3387	246	113	the	the	DET
inlawrev-3387	246	114	fiduciary	fiduciary	ADJ
inlawrev-3387	246	115	protection	protection	NOUN
inlawrev-3387	246	116	given	give	VERB
inlawrev-3387	246	117	by	by	ADP
inlawrev-3387	246	118	erisa	erisa	NOUN
inlawrev-3387	246	119	section	section	NOUN
inlawrev-3387	246	120	404(c	404(c	PROPN
inlawrev-3387	246	121	)	)	PUNCT
inlawrev-3387	246	122	would	would	AUX
inlawrev-3387	246	123	not	not	PART
inlawrev-3387	246	124	be	be	AUX
inlawrev-3387	246	125	afforded	afford	VERB
inlawrev-3387	246	126	to	to	ADP
inlawrev-3387	246	127	the	the	DET
inlawrev-3387	246	128	plan	plan	NOUN
inlawrev-3387	246	129	fiduciaries	fiduciary	NOUN
inlawrev-3387	246	130	if	if	SCONJ
inlawrev-3387	246	131	the	the	DET
inlawrev-3387	246	132	disclosure	disclosure	NOUN
inlawrev-3387	246	133	regarding	regard	VERB
inlawrev-3387	246	134	the	the	DET
inlawrev-3387	246	135	investment	investment	NOUN
inlawrev-3387	246	136	alternatives	alternative	NOUN
inlawrev-3387	246	137	in	in	ADP
inlawrev-3387	246	138	question	question	NOUN
inlawrev-3387	246	139	was	be	AUX
inlawrev-3387	246	140	insufficient.^^	insufficient.^^	PUNCT
inlawrev-3387	246	141	the	the	DET
inlawrev-3387	246	142	court	court	NOUN
inlawrev-3387	246	143	reasoned	reason	VERB
inlawrev-3387	246	144	that	that	SCONJ
inlawrev-3387	246	145	insufficient	insufficient	ADJ
inlawrev-3387	246	146	disclosure	disclosure	NOUN
inlawrev-3387	246	147	would	would	AUX
inlawrev-3387	246	148	preclude	preclude	VERB
inlawrev-3387	246	149	the	the	DET
inlawrev-3387	246	150	participants	participant	NOUN
inlawrev-3387	246	151	from	from	ADP
inlawrev-3387	246	152	exercising	exercise	VERB
inlawrev-3387	246	153	actual	actual	ADJ
inlawrev-3387	246	154	control	control	NOUN
inlawrev-3387	246	155	over	over	ADP
inlawrev-3387	246	156	their	their	PRON
inlawrev-3387	246	157	investment	investment	NOUN
inlawrev-3387	246	158	decisions.^^	decisions.^^	NOUN
inlawrev-3387	246	159	the	the	DET
inlawrev-3387	246	160	court	court	NOUN
inlawrev-3387	246	161	struck	strike	VERB
inlawrev-3387	246	162	down	down	ADP
inlawrev-3387	246	163	unisys	unisys	PROPN
inlawrev-3387	246	164	'	'	PART
inlawrev-3387	246	165	claim	claim	NOUN
inlawrev-3387	246	166	that	that	SCONJ
inlawrev-3387	246	167	investment	investment	NOUN
inlawrev-3387	246	168	direction	direction	NOUN
inlawrev-3387	246	169	by	by	ADP
inlawrev-3387	246	170	participants	participant	NOUN
inlawrev-3387	246	171	created	create	VERB
inlawrev-3387	246	172	an	an	DET
inlawrev-3387	246	173	absolute	absolute	ADJ
inlawrev-3387	246	174	liability	liability	NOUN
inlawrev-3387	246	175	shield	shield	NOUN
inlawrev-3387	246	176	for	for	ADP
inlawrev-3387	246	177	the	the	DET
inlawrev-3387	246	178	plan	plan	NOUN
inlawrev-3387	246	179	fiduciaries	fiduciary	NOUN
inlawrev-3387	246	180	for	for	ADP
inlawrev-3387	246	181	losses	loss	NOUN
inlawrev-3387	246	182	due	due	ADJ
inlawrev-3387	246	183	to	to	ADP
inlawrev-3387	246	184	poor	poor	ADJ
inlawrev-3387	246	185	investment	investment	NOUN
inlawrev-3387	246	186	performance	performance	NOUN
inlawrev-3387	246	187	in	in	ADP
inlawrev-3387	246	188	the	the	DET
inlawrev-3387	246	189	participants	participant	NOUN
inlawrev-3387	246	190	'	'	PART
inlawrev-3387	246	191	accounts.^^	accounts.^^	PUNCT
inlawrev-3387	246	192	in	in	ADP
inlawrev-3387	246	193	conner	conner	PROPN
inlawrev-3387	246	194	,	,	PUNCT
inlawrev-3387	246	195	the	the	DET
inlawrev-3387	246	196	court	court	NOUN
inlawrev-3387	246	197	also	also	ADV
inlawrev-3387	246	198	held	hold	VERB
inlawrev-3387	246	199	that	that	SCONJ
inlawrev-3387	246	200	the	the	DET
inlawrev-3387	246	201	plan	plan	NOUN
inlawrev-3387	246	202	fiduciaries	fiduciary	NOUN
inlawrev-3387	246	203	were	be	AUX
inlawrev-3387	246	204	not	not	PART
inlawrev-3387	246	205	insulated	insulate	VERB
inlawrev-3387	246	206	from	from	ADP
inlawrev-3387	246	207	liability	liability	NOUN
inlawrev-3387	246	208	for	for	ADP
inlawrev-3387	246	209	their	their	PRON
inlawrev-3387	246	210	fiduciary	fiduciary	ADJ
inlawrev-3387	246	211	breaches	breach	NOUN
inlawrev-3387	246	212	simply	simply	ADV
inlawrev-3387	246	213	because	because	SCONJ
inlawrev-3387	246	214	a	a	DET
inlawrev-3387	246	215	participant	participant	NOUN
inlawrev-3387	246	216	exercised	exercise	VERB
inlawrev-3387	246	217	control	control	NOUN
inlawrev-3387	246	218	over	over	ADP
inlawrev-3387	246	219	the	the	DET
inlawrev-3387	246	220	assets	asset	NOUN
inlawrev-3387	246	221	in	in	ADP
inlawrev-3387	246	222	his	his	PRON
inlawrev-3387	246	223	account.^	account.^	NOUN
inlawrev-3387	246	224	*	*	PUNCT
inlawrev-3387	246	225	as	as	ADP
inlawrev-3387	246	226	in	in	ADP
inlawrev-3387	246	227	unisys	unisys	PROPN
inlawrev-3387	246	228	,	,	PUNCT
inlawrev-3387	246	229	the	the	DET
inlawrev-3387	246	230	events	event	NOUN
inlawrev-3387	246	231	at	at	ADP
inlawrev-3387	246	232	issue	issue	NOUN
inlawrev-3387	246	233	occurred	occur	VERB
inlawrev-3387	246	234	before	before	ADP
inlawrev-3387	246	235	the	the	DET
inlawrev-3387	246	236	issuance	issuance	NOUN
inlawrev-3387	246	237	of	of	ADP
inlawrev-3387	246	238	the	the	DET
inlawrev-3387	246	239	final	final	ADJ
inlawrev-3387	246	240	dol	dol	NOUN
inlawrev-3387	246	241	regulations	regulation	NOUN
inlawrev-3387	246	242	pertaining	pertain	VERB
inlawrev-3387	246	243	to	to	ADP
inlawrev-3387	246	244	erisa	erisa	NOUN
inlawrev-3387	246	245	section	section	NOUN
inlawrev-3387	246	246	404(c	404(c	PROPN
inlawrev-3387	246	247	)	)	PUNCT
inlawrev-3387	246	248	,	,	PUNCT
inlawrev-3387	246	249	so	so	CCONJ
inlawrev-3387	246	250	the	the	DET
inlawrev-3387	246	251	court	court	NOUN
inlawrev-3387	246	252	had	have	VERB
inlawrev-3387	246	253	only	only	ADV
inlawrev-3387	246	254	the	the	DET
inlawrev-3387	246	255	language	language	NOUN
inlawrev-3387	246	256	of	of	ADP
inlawrev-3387	246	257	erisa	erisa	NOUN
inlawrev-3387	246	258	to	to	PART
inlawrev-3387	246	259	control	control	VERB
inlawrev-3387	246	260	the	the	DET
inlawrev-3387	246	261	decision.^^	decision.^^	NOUN
inlawrev-3387	246	262	the	the	DET
inlawrev-3387	246	263	court	court	NOUN
inlawrev-3387	246	264	determined	determine	VERB
inlawrev-3387	246	265	that	that	SCONJ
inlawrev-3387	246	266	some	some	DET
inlawrev-3387	246	267	disclosure	disclosure	NOUN
inlawrev-3387	246	268	about	about	ADP
inlawrev-3387	246	269	the	the	DET
inlawrev-3387	246	270	plan	plan	NOUN
inlawrev-3387	246	271	and	and	CCONJ
inlawrev-3387	246	272	the	the	DET
inlawrev-3387	246	273	investment	investment	NOUN
inlawrev-3387	246	274	alternatives	alternative	NOUN
inlawrev-3387	246	275	offered	offer	VERB
inlawrev-3387	246	276	must	must	AUX
inlawrev-3387	246	277	be	be	AUX
inlawrev-3387	246	278	provided	provide	VERB
inlawrev-3387	246	279	to	to	PART
inlawrev-3387	246	280	plan	plan	VERB
inlawrev-3387	246	281	participants	participant	NOUN
inlawrev-3387	246	282	before	before	SCONJ
inlawrev-3387	246	283	the	the	DET
inlawrev-3387	246	284	plan	plan	NOUN
inlawrev-3387	246	285	fiduciaries	fiduciary	NOUN
inlawrev-3387	246	286	may	may	AUX
inlawrev-3387	246	287	obtain	obtain	VERB
inlawrev-3387	246	288	the	the	DET
inlawrev-3387	246	289	erisa	erisa	NOUN
inlawrev-3387	246	290	section	section	NOUN
inlawrev-3387	246	291	404(c	404(c	PROPN
inlawrev-3387	246	292	)	)	PUNCT
inlawrev-3387	246	293	liability	liability	NOUN
inlawrev-3387	246	294	protection.^	protection.^	NOUN
inlawrev-3387	246	295	°	°	PROPN
inlawrev-3387	246	296	in	in	ADP
inlawrev-3387	246	297	finding	find	VERB
inlawrev-3387	246	298	no	no	DET
inlawrev-3387	246	299	disclosure	disclosure	NOUN
inlawrev-3387	246	300	about	about	ADP
inlawrev-3387	246	301	fiduciary	fiduciary	ADJ
inlawrev-3387	246	302	liability	liability	NOUN
inlawrev-3387	246	303	exemption	exemption	NOUN
inlawrev-3387	246	304	or	or	CCONJ
inlawrev-3387	246	305	descriptions	description	NOUN
inlawrev-3387	246	306	of	of	ADP
inlawrev-3387	246	307	the	the	DET
inlawrev-3387	246	308	investment	investment	NOUN
inlawrev-3387	246	309	alternatives	alternative	NOUN
inlawrev-3387	246	310	offered	offer	VERB
inlawrev-3387	246	311	by	by	ADP
inlawrev-3387	246	312	the	the	DET
inlawrev-3387	246	313	plan	plan	NOUN
inlawrev-3387	246	314	,	,	PUNCT
inlawrev-3387	246	315	the	the	DET
inlawrev-3387	246	316	court	court	NOUN
inlawrev-3387	246	317	held	hold	VERB
inlawrev-3387	246	318	that	that	SCONJ
inlawrev-3387	246	319	the	the	DET
inlawrev-3387	246	320	plan	plan	NOUN
inlawrev-3387	246	321	"	"	PUNCT
inlawrev-3387	246	322	[	[	X
inlawrev-3387	246	323	did	do	AUX
inlawrev-3387	246	324	]	]	X
inlawrev-3387	246	325	not	not	PART
inlawrev-3387	246	326	fit	fit	VERB
inlawrev-3387	246	327	into	into	ADP
inlawrev-3387	246	328	the	the	DET
inlawrev-3387	246	329	scope	scope	NOUN
inlawrev-3387	246	330	ofthe	ofthe	NOUN
inlawrev-3387	246	331	exemption	exemption	NOUN
inlawrev-3387	246	332	as	as	SCONJ
inlawrev-3387	246	333	it	it	PRON
inlawrev-3387	246	334	would	would	AUX
inlawrev-3387	246	335	have	have	AUX
inlawrev-3387	246	336	been	be	AUX
inlawrev-3387	246	337	commonly	commonly	ADV
inlawrev-3387	246	338	understood	understand	VERB
inlawrev-3387	246	339	at	at	ADP
inlawrev-3387	246	340	the	the	DET
inlawrev-3387	246	341	time	time	NOUN
inlawrev-3387	246	342	ofthe	ofthe	NOUN
inlawrev-3387	246	343	[	[	X
inlawrev-3387	246	344	investment	investment	NOUN
inlawrev-3387	246	345	elections	election	NOUN
inlawrev-3387	246	346	]	]	PUNCT
inlawrev-3387	246	347	"	"	PUNCT
inlawrev-3387	246	348	and	and	CCONJ
inlawrev-3387	246	349	,	,	PUNCT
inlawrev-3387	246	350	therefore	therefore	ADV
inlawrev-3387	246	351	,	,	PUNCT
inlawrev-3387	246	352	"	"	PUNCT
inlawrev-3387	246	353	[	[	X
inlawrev-3387	246	354	t]he	t]he	ADV
inlawrev-3387	246	355	mid	mid	ADJ
inlawrev-3387	246	356	south	south	PROPN
inlawrev-3387	246	357	plan	plan	NOUN
inlawrev-3387	246	358	's	's	PART
inlawrev-3387	246	359	fiduciaries	fiduciary	NOUN
inlawrev-3387	246	360	[	[	X
inlawrev-3387	246	361	were	be	AUX
inlawrev-3387	246	362	]	]	PUNCT
inlawrev-3387	246	363	not	not	PART
inlawrev-3387	246	364	entitled	entitle	VERB
inlawrev-3387	246	365	to	to	ADP
inlawrev-3387	246	366	its	its	PRON
inlawrev-3387	246	367	protection	protection	NOUN
inlawrev-3387	246	368	.	.	PUNCT
inlawrev-3387	247	1	"^^	"^^	PROPN
inlawrev-3387	247	2	61	61	NUM
inlawrev-3387	247	3	.	.	PUNCT
inlawrev-3387	248	1	conner	conner	PROPN
inlawrev-3387	248	2	v.	v.	PROPN
inlawrev-3387	248	3	mid	mid	PROPN
inlawrev-3387	248	4	s.	s.	PROPN
inlawrev-3387	248	5	ins	ins	PROPN
inlawrev-3387	248	6	,	,	PUNCT
inlawrev-3387	248	7	agency	agency	NOUN
inlawrev-3387	248	8	,	,	PUNCT
inlawrev-3387	248	9	943	943	NUM
inlawrev-3387	248	10	f.	f.	PROPN
inlawrev-3387	248	11	supp	supp	PROPN
inlawrev-3387	248	12	.	.	PUNCT
inlawrev-3387	249	1	647	647	NUM
inlawrev-3387	249	2	,	,	PUNCT
inlawrev-3387	249	3	659	659	NUM
inlawrev-3387	249	4	(	(	PUNCT
inlawrev-3387	249	5	w.d	w.d	PROPN
inlawrev-3387	249	6	.	.	PROPN
inlawrev-3387	249	7	la	la	PROPN
inlawrev-3387	249	8	.	.	PROPN
inlawrev-3387	249	9	1995	1995	NUM
inlawrev-3387	249	10	)	)	PUNCT
inlawrev-3387	249	11	.	.	PUNCT
inlawrev-3387	250	1	62	62	NUM
inlawrev-3387	250	2	.	.	PUNCT
inlawrev-3387	251	1	in	in	ADP
inlawrev-3387	251	2	each	each	DET
inlawrev-3387	251	3	case	case	NOUN
inlawrev-3387	251	4	,	,	PUNCT
inlawrev-3387	251	5	the	the	DET
inlawrev-3387	251	6	events	event	NOUN
inlawrev-3387	251	7	that	that	PRON
inlawrev-3387	251	8	gave	give	VERB
inlawrev-3387	251	9	rise	rise	NOUN
inlawrev-3387	251	10	to	to	ADP
inlawrev-3387	251	11	the	the	DET
inlawrev-3387	251	12	litigation	litigation	NOUN
inlawrev-3387	251	13	occurred	occur	VERB
inlawrev-3387	251	14	before	before	ADP
inlawrev-3387	251	15	the	the	DET
inlawrev-3387	251	16	dol	dol	NOUN
inlawrev-3387	251	17	regulations	regulation	NOUN
inlawrev-3387	251	18	for	for	ADP
inlawrev-3387	251	19	section	section	NOUN
inlawrev-3387	251	20	404(c	404(c	PROPN
inlawrev-3387	251	21	)	)	PUNCT
inlawrev-3387	251	22	were	be	AUX
inlawrev-3387	251	23	issued	issue	VERB
inlawrev-3387	251	24	.	.	PUNCT
inlawrev-3387	252	1	in	in	ADP
inlawrev-3387	252	2	re	re	PROPN
inlawrev-3387	252	3	unisys	unisys	PROPN
inlawrev-3387	252	4	sav	sav	PROPN
inlawrev-3387	252	5	.	.	PROPN
inlawrev-3387	252	6	plan	plan	PROPN
inlawrev-3387	252	7	litig	litig	PROPN
inlawrev-3387	252	8	.	.	PUNCT
inlawrev-3387	253	1	,	,	PUNCT
inlawrev-3387	253	2	74	74	NUM
inlawrev-3387	253	3	f.3d	f.3d	NUM
inlawrev-3387	253	4	420	420	NUM
inlawrev-3387	253	5	,	,	PUNCT
inlawrev-3387	253	6	444	444	NUM
inlawrev-3387	253	7	n.21	n.21	PROPN
inlawrev-3387	253	8	(	(	PUNCT
inlawrev-3387	253	9	3d	3d	PROPN
inlawrev-3387	253	10	cir	cir	NOUN
inlawrev-3387	253	11	.	.	PUNCT
inlawrev-3387	253	12	1996	1996	NUM
inlawrev-3387	253	13	)	)	PUNCT
inlawrev-3387	253	14	;	;	PUNCT
inlawrev-3387	253	15	conner	conner	PROPN
inlawrev-3387	253	16	,	,	PUNCT
inlawrev-3387	253	17	943	943	NUM
inlawrev-3387	253	18	f.	f.	PROPN
inlawrev-3387	253	19	supp	supp	PROPN
inlawrev-3387	253	20	.	.	PUNCT
inlawrev-3387	254	1	at	at	ADP
inlawrev-3387	254	2	659	659	NUM
inlawrev-3387	254	3	.	.	PUNCT
inlawrev-3387	254	4	63	63	NUM
inlawrev-3387	254	5	.	.	PUNCT
inlawrev-3387	254	6	unisys	unisys	PROPN
inlawrev-3387	254	7	,	,	PUNCT
inlawrev-3387	254	8	74	74	NUM
inlawrev-3387	254	9	f.3d	f.3d	NUM
inlawrev-3387	254	10	at	at	ADP
inlawrev-3387	254	11	447	447	NUM
inlawrev-3387	254	12	;	;	PUNCT
inlawrev-3387	254	13	conner	conner	PROPN
inlawrev-3387	254	14	,	,	PUNCT
inlawrev-3387	254	15	943	943	NUM
inlawrev-3387	254	16	f.	f.	PROPN
inlawrev-3387	254	17	supp	supp	PROPN
inlawrev-3387	254	18	.	.	PUNCT
inlawrev-3387	255	1	at	at	ADP
inlawrev-3387	255	2	659	659	NUM
inlawrev-3387	255	3	.	.	NOUN
inlawrev-3387	255	4	64	64	NUM
inlawrev-3387	255	5	.	.	PUNCT
inlawrev-3387	256	1	(	(	PUNCT
inlawrev-3387	256	2	/w5y5	/w5y5	PROPN
inlawrev-3387	256	3	,	,	PUNCT
inlawrev-3387	256	4	74	74	NUM
inlawrev-3387	256	5	f.3d	f.3d	NUM
inlawrev-3387	256	6	at	at	ADP
inlawrev-3387	256	7	444	444	NUM
inlawrev-3387	256	8	-	-	SYM
inlawrev-3387	256	9	45	45	NUM
inlawrev-3387	256	10	.	.	PUNCT
inlawrev-3387	257	1	65	65	NUM
inlawrev-3387	257	2	.	.	PUNCT
inlawrev-3387	258	1	i	i	PRON
inlawrev-3387	258	2	d.	d.	PROPN
inlawrev-3387	258	3	at	at	ADP
inlawrev-3387	258	4	447	447	NUM
inlawrev-3387	258	5	.	.	PUNCT
inlawrev-3387	259	1	66	66	NUM
inlawrev-3387	259	2	.	.	PUNCT
inlawrev-3387	260	1	/j	/j	INTJ
inlawrev-3387	260	2	.	.	PUNCT
inlawrev-3387	261	1	at	at	ADP
inlawrev-3387	261	2	447	447	NUM
inlawrev-3387	261	3	-	-	SYM
inlawrev-3387	261	4	48	48	NUM
inlawrev-3387	261	5	.	.	PUNCT
inlawrev-3387	261	6	67	67	NUM
inlawrev-3387	261	7	.	.	PUNCT
inlawrev-3387	262	1	i	i	PRON
inlawrev-3387	262	2	d.	d.	PROPN
inlawrev-3387	262	3	68	68	NUM
inlawrev-3387	262	4	.	.	PUNCT
inlawrev-3387	263	1	conner	conner	PROPN
inlawrev-3387	263	2	v.	v.	PROPN
inlawrev-3387	263	3	mid	mid	PROPN
inlawrev-3387	263	4	s.	s.	PROPN
inlawrev-3387	263	5	ins	ins	PROPN
inlawrev-3387	263	6	.	.	PUNCT
inlawrev-3387	263	7	agency	agency	NOUN
inlawrev-3387	263	8	,	,	PUNCT
inlawrev-3387	263	9	943	943	NUM
inlawrev-3387	263	10	f.	f.	PROPN
inlawrev-3387	263	11	supp	supp	PROPN
inlawrev-3387	263	12	.	.	PUNCT
inlawrev-3387	264	1	647	647	NUM
inlawrev-3387	264	2	,	,	PUNCT
inlawrev-3387	264	3	659	659	NUM
inlawrev-3387	264	4	-	-	SYM
inlawrev-3387	264	5	60	60	NUM
inlawrev-3387	264	6	(	(	PUNCT
inlawrev-3387	264	7	w.d	w.d	PROPN
inlawrev-3387	264	8	.	.	PROPN
inlawrev-3387	264	9	la	la	PROPN
inlawrev-3387	264	10	.	.	PROPN
inlawrev-3387	264	11	1995	1995	NUM
inlawrev-3387	264	12	)	)	PUNCT
inlawrev-3387	264	13	.	.	PUNCT
inlawrev-3387	265	1	69	69	NUM
inlawrev-3387	265	2	.	.	PUNCT
inlawrev-3387	266	1	i	i	PRON
inlawrev-3387	266	2	d.	d.	PROPN
inlawrev-3387	266	3	at	at	ADP
inlawrev-3387	266	4	659	659	NUM
inlawrev-3387	266	5	.	.	PUNCT
inlawrev-3387	267	1	however	however	ADV
inlawrev-3387	267	2	,	,	PUNCT
inlawrev-3387	267	3	the	the	DET
inlawrev-3387	267	4	court	court	NOUN
inlawrev-3387	267	5	acknowledged	acknowledge	VERB
inlawrev-3387	267	6	using	use	VERB
inlawrev-3387	267	7	the	the	DET
inlawrev-3387	267	8	regulations	regulation	NOUN
inlawrev-3387	267	9	for	for	ADP
inlawrev-3387	267	10	guidance	guidance	NOUN
inlawrev-3387	267	11	in	in	ADP
inlawrev-3387	267	12	interpreting	interpret	VERB
inlawrev-3387	267	13	certain	certain	ADJ
inlawrev-3387	267	14	terms	term	NOUN
inlawrev-3387	267	15	contained	contain	VERB
inlawrev-3387	267	16	in	in	ADP
inlawrev-3387	267	17	the	the	DET
inlawrev-3387	267	18	statutory	statutory	ADJ
inlawrev-3387	267	19	language	language	NOUN
inlawrev-3387	267	20	such	such	ADJ
inlawrev-3387	267	21	as	as	ADP
inlawrev-3387	267	22	to	to	PART
inlawrev-3387	267	23	"	"	PUNCT
inlawrev-3387	267	24	exercise	exercise	VERB
inlawrev-3387	267	25	"	"	PUNCT
inlawrev-3387	267	26	and	and	CCONJ
inlawrev-3387	267	27	"	"	PUNCT
inlawrev-3387	267	28	control	control	NOUN
inlawrev-3387	267	29	.	.	PUNCT
inlawrev-3387	268	1	*	*	PUNCT
inlawrev-3387	268	2	'	'	PUNCT
inlawrev-3387	268	3	i	i	PRON
inlawrev-3387	268	4	d.	d.	PROPN
inlawrev-3387	268	5	70	70	NUM
inlawrev-3387	268	6	.	.	PUNCT
inlawrev-3387	269	1	/i/.	/i/.	NOUN
inlawrev-3387	269	2	at	at	ADP
inlawrev-3387	269	3	660	660	NUM
inlawrev-3387	269	4	.	.	PUNCT
inlawrev-3387	270	1	71	71	NUM
inlawrev-3387	270	2	.	.	PUNCT
inlawrev-3387	271	1	i	i	PRON
inlawrev-3387	271	2	d.	d.	PROPN
inlawrev-3387	271	3	1999	1999	NUM
inlawrev-3387	271	4	]	]	PUNCT
inlawrev-3387	271	5	compliance	compliance	NOUN
inlawrev-3387	271	6	under	under	ADP
inlawrev-3387	271	7	erisa	erisa	PROPN
inlawrev-3387	271	8	§	§	PROPN
inlawrev-3387	271	9	404(c	404(c	PROPN
inlawrev-3387	271	10	)	)	PUNCT
inlawrev-3387	271	11	1477	1477	NUM
inlawrev-3387	271	12	although	although	SCONJ
inlawrev-3387	271	13	few	few	ADJ
inlawrev-3387	271	14	cases	case	NOUN
inlawrev-3387	271	15	address	address	VERB
inlawrev-3387	271	16	the	the	DET
inlawrev-3387	271	17	issue,^^	issue,^^	NOUN
inlawrev-3387	271	18	the	the	DET
inlawrev-3387	271	19	propositions	proposition	NOUN
inlawrev-3387	271	20	of	of	ADP
inlawrev-3387	271	21	the	the	DET
inlawrev-3387	271	22	above	above	ADJ
inlawrev-3387	271	23	cases	case	NOUN
inlawrev-3387	271	24	,	,	PUNCT
inlawrev-3387	271	25	derived	derive	VERB
inlawrev-3387	271	26	from	from	ADP
inlawrev-3387	271	27	the	the	DET
inlawrev-3387	271	28	statutory	statutory	ADJ
inlawrev-3387	271	29	language	language	NOUN
inlawrev-3387	271	30	of	of	ADP
inlawrev-3387	271	31	erisa	erisa	NOUN
inlawrev-3387	271	32	,	,	PUNCT
inlawrev-3387	271	33	seem	seem	VERB
inlawrev-3387	271	34	to	to	PART
inlawrev-3387	271	35	be	be	AUX
inlawrev-3387	271	36	in	in	ADP
inlawrev-3387	271	37	accord	accord	NOUN
inlawrev-3387	271	38	with	with	ADP
inlawrev-3387	271	39	the	the	DET
inlawrev-3387	271	40	dol	dol	NOUN
inlawrev-3387	271	41	regulations	regulation	NOUN
inlawrev-3387	271	42	.	.	PUNCT
inlawrev-3387	272	1	participants	participant	NOUN
inlawrev-3387	272	2	and	and	CCONJ
inlawrev-3387	272	3	beneficiaries	beneficiary	NOUN
inlawrev-3387	272	4	must	must	AUX
inlawrev-3387	272	5	be	be	AUX
inlawrev-3387	272	6	allowed	allow	VERB
inlawrev-3387	272	7	the	the	DET
inlawrev-3387	272	8	opportunity	opportunity	NOUN
inlawrev-3387	272	9	to	to	PART
inlawrev-3387	272	10	exercise	exercise	VERB
inlawrev-3387	272	11	control	control	NOUN
inlawrev-3387	272	12	over	over	ADP
inlawrev-3387	272	13	the	the	DET
inlawrev-3387	272	14	assets	asset	NOUN
inlawrev-3387	272	15	in	in	ADP
inlawrev-3387	272	16	their	their	PRON
inlawrev-3387	272	17	accounts	account	NOUN
inlawrev-3387	272	18	and	and	CCONJ
inlawrev-3387	272	19	actually	actually	ADV
inlawrev-3387	272	20	exercise	exercise	VERB
inlawrev-3387	272	21	independent	independent	ADJ
inlawrev-3387	272	22	control	control	NOUN
inlawrev-3387	272	23	before	before	SCONJ
inlawrev-3387	272	24	the	the	DET
inlawrev-3387	272	25	fiduciary	fiduciary	ADJ
inlawrev-3387	272	26	relief	relief	NOUN
inlawrev-3387	272	27	offered	offer	VERB
inlawrev-3387	272	28	by	by	ADP
inlawrev-3387	272	29	section	section	NOUN
inlawrev-3387	272	30	404(c	404(c	PROPN
inlawrev-3387	272	31	)	)	PUNCT
inlawrev-3387	272	32	will	will	AUX
inlawrev-3387	272	33	be	be	AUX
inlawrev-3387	272	34	extended	extend	VERB
inlawrev-3387	272	35	to	to	PART
inlawrev-3387	272	36	plan	plan	VERB
inlawrev-3387	272	37	fiduciaries	fiduciary	NOUN
inlawrev-3387	272	38	.	.	PUNCT
inlawrev-3387	273	1	the	the	DET
inlawrev-3387	273	2	exercise	exercise	NOUN
inlawrev-3387	273	3	of	of	ADP
inlawrev-3387	273	4	some	some	DET
inlawrev-3387	273	5	asset	asset	NOUN
inlawrev-3387	273	6	direction	direction	NOUN
inlawrev-3387	273	7	by	by	ADP
inlawrev-3387	273	8	a	a	DET
inlawrev-3387	273	9	participant	participant	NOUN
inlawrev-3387	273	10	or	or	CCONJ
inlawrev-3387	273	11	beneficiary	beneficiary	NOUN
inlawrev-3387	273	12	does	do	AUX
inlawrev-3387	273	13	not	not	PART
inlawrev-3387	273	14	provide	provide	VERB
inlawrev-3387	273	15	an	an	DET
inlawrev-3387	273	16	absolute	absolute	ADJ
inlawrev-3387	273	17	defense	defense	NOUN
inlawrev-3387	273	18	to	to	ADP
inlawrev-3387	273	19	a	a	DET
inlawrev-3387	273	20	claim	claim	NOUN
inlawrev-3387	273	21	of	of	ADP
inlawrev-3387	273	22	investment	investment	NOUN
inlawrev-3387	273	23	loss	loss	NOUN
inlawrev-3387	273	24	in	in	ADP
inlawrev-3387	273	25	a	a	DET
inlawrev-3387	273	26	participant	participant	NOUN
inlawrev-3387	273	27	's	's	PART
inlawrev-3387	273	28	or	or	CCONJ
inlawrev-3387	273	29	beneficiary	beneficiary	NOUN
inlawrev-3387	273	30	's	's	PART
inlawrev-3387	273	31	account	account	NOUN
inlawrev-3387	273	32	.	.	PUNCT
inlawrev-3387	274	1	ii	ii	PROPN
inlawrev-3387	274	2	.	.	PUNCT
inlawrev-3387	275	1	potential	potential	ADJ
inlawrev-3387	275	2	compliance	compliance	NOUN
inlawrev-3387	275	3	problems	problem	NOUN
inlawrev-3387	275	4	a.	a.	NOUN
inlawrev-3387	275	5	disclosure	disclosure	NOUN
inlawrev-3387	275	6	and	and	CCONJ
inlawrev-3387	275	7	fund	fund	NOUN
inlawrev-3387	275	8	selection	selection	NOUN
inlawrev-3387	275	9	today	today	NOUN
inlawrev-3387	275	10	,	,	PUNCT
inlawrev-3387	275	11	plan	plan	NOUN
inlawrev-3387	275	12	sponsors	sponsor	NOUN
inlawrev-3387	275	13	are	be	AUX
inlawrev-3387	275	14	offering	offer	VERB
inlawrev-3387	275	15	an	an	DET
inlawrev-3387	275	16	increased	increase	VERB
inlawrev-3387	275	17	number	number	NOUN
inlawrev-3387	275	18	of	of	ADP
inlawrev-3387	275	19	investment	investment	NOUN
inlawrev-3387	275	20	alternatives	alternative	NOUN
inlawrev-3387	275	21	to	to	ADP
inlawrev-3387	275	22	participants	participant	NOUN
inlawrev-3387	275	23	and	and	CCONJ
inlawrev-3387	275	24	beneficiaries	beneficiary	NOUN
inlawrev-3387	275	25	in	in	ADP
inlawrev-3387	275	26	participant	participant	ADV
inlawrev-3387	275	27	-	-	PUNCT
inlawrev-3387	275	28	directed	direct	VERB
inlawrev-3387	275	29	account	account	NOUN
inlawrev-3387	275	30	plans.^^	plans.^^	NOUN
inlawrev-3387	275	31	this	this	DET
inlawrev-3387	275	32	increase	increase	NOUN
inlawrev-3387	275	33	is	be	AUX
inlawrev-3387	275	34	facilitated	facilitate	VERB
inlawrev-3387	275	35	by	by	ADP
inlawrev-3387	275	36	the	the	DET
inlawrev-3387	275	37	use	use	NOUN
inlawrev-3387	275	38	of	of	ADP
inlawrev-3387	275	39	computers	computer	NOUN
inlawrev-3387	275	40	and	and	CCONJ
inlawrev-3387	275	41	other	other	ADJ
inlawrev-3387	275	42	forms	form	NOUN
inlawrev-3387	275	43	of	of	ADP
inlawrev-3387	275	44	automated	automate	VERB
inlawrev-3387	275	45	data	data	NOUN
inlawrev-3387	275	46	transfer	transfer	NOUN
inlawrev-3387	275	47	,	,	PUNCT
inlawrev-3387	275	48	which	which	PRON
inlawrev-3387	275	49	make	make	VERB
inlawrev-3387	275	50	it	it	PRON
inlawrev-3387	275	51	possible	possible	ADJ
inlawrev-3387	275	52	for	for	SCONJ
inlawrev-3387	275	53	plan	plan	NOUN
inlawrev-3387	275	54	sponsors	sponsor	NOUN
inlawrev-3387	275	55	to	to	PART
inlawrev-3387	275	56	offer	offer	VERB
inlawrev-3387	275	57	more	more	ADJ
inlawrev-3387	275	58	investment	investment	NOUN
inlawrev-3387	275	59	alternatives	alternative	NOUN
inlawrev-3387	275	60	for	for	ADP
inlawrev-3387	275	61	little	little	ADJ
inlawrev-3387	275	62	additional	additional	ADJ
inlawrev-3387	275	63	cost	cost	NOUN
inlawrev-3387	275	64	.	.	PUNCT
inlawrev-3387	276	1	another	another	DET
inlawrev-3387	276	2	factor	factor	NOUN
inlawrev-3387	276	3	fueling	fuel	VERB
inlawrev-3387	276	4	the	the	DET
inlawrev-3387	276	5	trend	trend	NOUN
inlawrev-3387	276	6	is	be	AUX
inlawrev-3387	276	7	that	that	SCONJ
inlawrev-3387	276	8	plan	plan	VERB
inlawrev-3387	276	9	participants	participant	NOUN
inlawrev-3387	276	10	and	and	CCONJ
inlawrev-3387	276	11	beneficiaries	beneficiary	NOUN
inlawrev-3387	276	12	are	be	AUX
inlawrev-3387	276	13	likely	likely	ADJ
inlawrev-3387	276	14	to	to	PART
inlawrev-3387	276	15	view	view	VERB
inlawrev-3387	276	16	an	an	DET
inlawrev-3387	276	17	increase	increase	NOUN
inlawrev-3387	276	18	in	in	ADP
inlawrev-3387	276	19	the	the	DET
inlawrev-3387	276	20	number	number	NOUN
inlawrev-3387	276	21	of	of	ADP
inlawrev-3387	276	22	investment	investment	NOUN
inlawrev-3387	276	23	alternatives	alternative	NOUN
inlawrev-3387	276	24	as	as	ADP
inlawrev-3387	276	25	a	a	DET
inlawrev-3387	276	26	benefit	benefit	NOUN
inlawrev-3387	276	27	.	.	PUNCT
inlawrev-3387	277	1	therefore	therefore	ADV
inlawrev-3387	277	2	,	,	PUNCT
inlawrev-3387	277	3	plan	plan	NOUN
inlawrev-3387	277	4	sponsors	sponsor	NOUN
inlawrev-3387	277	5	view	view	VERB
inlawrev-3387	277	6	the	the	DET
inlawrev-3387	277	7	additional	additional	ADJ
inlawrev-3387	277	8	investment	investment	NOUN
inlawrev-3387	277	9	alternatives	alternative	NOUN
inlawrev-3387	277	10	as	as	ADP
inlawrev-3387	277	11	a	a	DET
inlawrev-3387	277	12	low	low	ADJ
inlawrev-3387	277	13	cost	cost	NOUN
inlawrev-3387	277	14	enhancement	enhancement	NOUN
inlawrev-3387	277	15	to	to	ADP
inlawrev-3387	277	16	their	their	PRON
inlawrev-3387	277	17	plan	plan	NOUN
inlawrev-3387	277	18	,	,	PUNCT
inlawrev-3387	277	19	whether	whether	SCONJ
inlawrev-3387	277	20	it	it	PRON
inlawrev-3387	277	21	is	be	AUX
inlawrev-3387	277	22	an	an	DET
inlawrev-3387	277	23	existing	exist	VERB
inlawrev-3387	277	24	plan	plan	NOUN
inlawrev-3387	277	25	or	or	CCONJ
inlawrev-3387	277	26	newly	newly	ADV
inlawrev-3387	277	27	adopted	adopt	VERB
inlawrev-3387	277	28	.	.	PUNCT
inlawrev-3387	278	1	however	however	ADV
inlawrev-3387	278	2	,	,	PUNCT
inlawrev-3387	278	3	the	the	DET
inlawrev-3387	278	4	value	value	NOUN
inlawrev-3387	278	5	of	of	ADP
inlawrev-3387	278	6	offering	offer	VERB
inlawrev-3387	278	7	additional	additional	ADJ
inlawrev-3387	278	8	investment	investment	NOUN
inlawrev-3387	278	9	alternatives	alternative	NOUN
inlawrev-3387	278	10	may	may	AUX
inlawrev-3387	278	11	be	be	AUX
inlawrev-3387	278	12	less	less	ADJ
inlawrev-3387	278	13	than	than	SCONJ
inlawrev-3387	278	14	perceived	perceive	VERB
inlawrev-3387	278	15	if	if	SCONJ
inlawrev-3387	278	16	the	the	DET
inlawrev-3387	278	17	result	result	NOUN
inlawrev-3387	278	18	is	be	AUX
inlawrev-3387	278	19	exposure	exposure	NOUN
inlawrev-3387	278	20	to	to	ADP
inlawrev-3387	278	21	additional	additional	ADJ
inlawrev-3387	278	22	fiduciary	fiduciary	ADJ
inlawrev-3387	278	23	liability	liability	NOUN
inlawrev-3387	278	24	for	for	ADP
inlawrev-3387	278	25	the	the	DET
inlawrev-3387	278	26	plan	plan	NOUN
inlawrev-3387	278	27	sponsor	sponsor	NOUN
inlawrev-3387	278	28	or	or	CCONJ
inlawrev-3387	278	29	other	other	ADJ
inlawrev-3387	278	30	plan	plan	NOUN
inlawrev-3387	278	31	fiduciaries	fiduciary	NOUN
inlawrev-3387	278	32	.	.	PUNCT
inlawrev-3387	279	1	fiduciaries	fiduciary	NOUN
inlawrev-3387	279	2	'	'	PART
inlawrev-3387	279	3	exposure	exposure	NOUN
inlawrev-3387	279	4	to	to	ADP
inlawrev-3387	279	5	liability	liability	NOUN
inlawrev-3387	279	6	may	may	AUX
inlawrev-3387	279	7	be	be	AUX
inlawrev-3387	279	8	increased	increase	VERB
inlawrev-3387	279	9	by	by	ADP
inlawrev-3387	279	10	a	a	DET
inlawrev-3387	279	11	violation	violation	NOUN
inlawrev-3387	279	12	of	of	ADP
inlawrev-3387	279	13	the	the	DET
inlawrev-3387	279	14	disclosure	disclosure	NOUN
inlawrev-3387	279	15	requirements	requirement	NOUN
inlawrev-3387	279	16	of	of	ADP
inlawrev-3387	279	17	erisa	erisa	NOUN
inlawrev-3387	279	18	section	section	NOUN
inlawrev-3387	279	19	404(c).^'^	404(c).^'^	PROPN
inlawrev-3387	279	20	some	some	PRON
inlawrev-3387	279	21	of	of	ADP
inlawrev-3387	279	22	the	the	DET
inlawrev-3387	279	23	automatic	automatic	ADJ
inlawrev-3387	279	24	disclosure	disclosure	NOUN
inlawrev-3387	279	25	items	item	NOUN
inlawrev-3387	279	26	required	require	VERB
inlawrev-3387	279	27	by	by	ADP
inlawrev-3387	279	28	the	the	DET
inlawrev-3387	279	29	regulations	regulation	NOUN
inlawrev-3387	279	30	include	include	VERB
inlawrev-3387	279	31	a	a	DET
inlawrev-3387	279	32	description	description	NOUN
inlawrev-3387	279	33	of	of	ADP
inlawrev-3387	279	34	each	each	DET
inlawrev-3387	279	35	investment	investment	NOUN
inlawrev-3387	279	36	alternative	alternative	NOUN
inlawrev-3387	279	37	along	along	ADV
inlawrev-3387	279	38	with	with	ADP
inlawrev-3387	279	39	its	its	PRON
inlawrev-3387	279	40	risk	risk	NOUN
inlawrev-3387	279	41	and	and	CCONJ
inlawrev-3387	279	42	return	return	VERB
inlawrev-3387	279	43	characteristics	characteristic	NOUN
inlawrev-3387	279	44	and	and	CCONJ
inlawrev-3387	279	45	the	the	DET
inlawrev-3387	279	46	type	type	NOUN
inlawrev-3387	279	47	of	of	ADP
inlawrev-3387	279	48	assets	asset	NOUN
inlawrev-3387	279	49	comprising	comprise	VERB
inlawrev-3387	279	50	the	the	DET
inlawrev-3387	279	51	portfolio.^^	portfolio.^^	NOUN
inlawrev-3387	279	52	also	also	ADV
inlawrev-3387	279	53	required	require	VERB
inlawrev-3387	279	54	is	be	AUX
inlawrev-3387	279	55	a	a	DET
inlawrev-3387	279	56	description	description	NOUN
inlawrev-3387	279	57	of	of	ADP
inlawrev-3387	279	58	any	any	DET
inlawrev-3387	279	59	transaction	transaction	NOUN
inlawrev-3387	279	60	fees	fee	NOUN
inlawrev-3387	279	61	or	or	CCONJ
inlawrev-3387	279	62	expenses	expense	NOUN
inlawrev-3387	279	63	which	which	PRON
inlawrev-3387	279	64	may	may	AUX
inlawrev-3387	279	65	be	be	AUX
inlawrev-3387	279	66	incurred	incur	VERB
inlawrev-3387	279	67	in	in	ADP
inlawrev-3387	279	68	connection	connection	NOUN
inlawrev-3387	279	69	with	with	ADP
inlawrev-3387	279	70	buying	buying	NOUN
inlawrev-3387	279	71	or	or	CCONJ
inlawrev-3387	279	72	selling	sell	VERB
inlawrev-3387	279	73	interests	interest	NOUN
inlawrev-3387	279	74	in	in	ADP
inlawrev-3387	279	75	different	different	ADJ
inlawrev-3387	279	76	investment	investment	NOUN
inlawrev-3387	279	77	alternatives.^^	alternatives.^^	PUNCT
inlawrev-3387	279	78	if	if	SCONJ
inlawrev-3387	279	79	a	a	DET
inlawrev-3387	279	80	large	large	ADJ
inlawrev-3387	279	81	number	number	NOUN
inlawrev-3387	279	82	of	of	ADP
inlawrev-3387	279	83	investment	investment	NOUN
inlawrev-3387	279	84	alternatives	alternative	NOUN
inlawrev-3387	279	85	are	be	AUX
inlawrev-3387	279	86	offered	offer	VERB
inlawrev-3387	279	87	by	by	ADP
inlawrev-3387	279	88	a	a	DET
inlawrev-3387	279	89	plan	plan	NOUN
inlawrev-3387	279	90	,	,	PUNCT
inlawrev-3387	279	91	the	the	DET
inlawrev-3387	279	92	volume	volume	NOUN
inlawrev-3387	279	93	of	of	ADP
inlawrev-3387	279	94	automatic	automatic	ADJ
inlawrev-3387	279	95	disclosure	disclosure	NOUN
inlawrev-3387	279	96	items	item	NOUN
inlawrev-3387	279	97	would	would	AUX
inlawrev-3387	279	98	create	create	VERB
inlawrev-3387	279	99	a	a	DET
inlawrev-3387	279	100	significant	significant	ADJ
inlawrev-3387	279	101	burden	burden	NOUN
inlawrev-3387	279	102	on	on	ADP
inlawrev-3387	279	103	the	the	DET
inlawrev-3387	279	104	plan	plan	NOUN
inlawrev-3387	279	105	sponsor	sponsor	NOUN
inlawrev-3387	279	106	.	.	PUNCT
inlawrev-3387	280	1	the	the	DET
inlawrev-3387	280	2	likelihood	likelihood	NOUN
inlawrev-3387	280	3	that	that	SCONJ
inlawrev-3387	280	4	a	a	DET
inlawrev-3387	280	5	plan	plan	NOUN
inlawrev-3387	280	6	sponsor	sponsor	NOUN
inlawrev-3387	280	7	will	will	AUX
inlawrev-3387	280	8	meet	meet	VERB
inlawrev-3387	280	9	this	this	DET
inlawrev-3387	280	10	burden	burden	NOUN
inlawrev-3387	280	11	decreases	decrease	NOUN
inlawrev-3387	280	12	as	as	ADP
inlawrev-3387	280	13	the	the	DET
inlawrev-3387	280	14	number	number	NOUN
inlawrev-3387	280	15	of	of	ADP
inlawrev-3387	280	16	investment	investment	NOUN
inlawrev-3387	280	17	alternatives	alternative	NOUN
inlawrev-3387	280	18	increases	increase	NOUN
inlawrev-3387	280	19	.	.	PUNCT
inlawrev-3387	281	1	the	the	DET
inlawrev-3387	281	2	plan	plan	NOUN
inlawrev-3387	281	3	sponsor	sponsor	NOUN
inlawrev-3387	281	4	may	may	AUX
inlawrev-3387	281	5	frequently	frequently	ADV
inlawrev-3387	281	6	rely	rely	VERB
inlawrev-3387	281	7	on	on	ADP
inlawrev-3387	281	8	a	a	DET
inlawrev-3387	281	9	contract	contract	NOUN
inlawrev-3387	281	10	investment	investment	NOUN
inlawrev-3387	281	11	provider	provider	NOUN
inlawrev-3387	281	12	,	,	PUNCT
inlawrev-3387	281	13	such	such	ADJ
inlawrev-3387	281	14	as	as	ADP
inlawrev-3387	281	15	a	a	DET
inlawrev-3387	281	16	mutual	mutual	ADJ
inlawrev-3387	281	17	fiind	fiind	NOUN
inlawrev-3387	281	18	broker	broker	NOUN
inlawrev-3387	281	19	or	or	CCONJ
inlawrev-3387	281	20	insurance	insurance	NOUN
inlawrev-3387	281	21	company	company	NOUN
inlawrev-3387	281	22	,	,	PUNCT
inlawrev-3387	281	23	to	to	PART
inlawrev-3387	281	24	handle	handle	VERB
inlawrev-3387	281	25	disclosure	disclosure	NOUN
inlawrev-3387	281	26	of	of	ADP
inlawrev-3387	281	27	72	72	NUM
inlawrev-3387	281	28	.	.	PUNCT
inlawrev-3387	282	1	see	see	VERB
inlawrev-3387	282	2	i	i	PRON
inlawrev-3387	282	3	d.	d.	PROPN
inlawrev-3387	282	4	sx	sx	PROPN
inlawrev-3387	282	5	659	659	NUM
inlawrev-3387	282	6	na2	na2	NOUN
inlawrev-3387	282	7	.	.	PUNCT
inlawrev-3387	283	1	73	73	NUM
inlawrev-3387	283	2	.	.	PUNCT
inlawrev-3387	284	1	see	see	VERB
inlawrev-3387	284	2	interpretive	interpretive	ADJ
inlawrev-3387	284	3	bulletins	bulletin	NOUN
inlawrev-3387	284	4	,	,	PUNCT
inlawrev-3387	284	5	29	29	NUM
inlawrev-3387	284	6	c.f.r	c.f.r	NOUN
inlawrev-3387	284	7	.	.	PUNCT
inlawrev-3387	285	1	§	§	PROPN
inlawrev-3387	285	2	2509.96	2509.96	NUM
inlawrev-3387	285	3	-	-	SYM
inlawrev-3387	285	4	1	1	NUM
inlawrev-3387	285	5	(	(	PUNCT
inlawrev-3387	285	6	1998	1998	NUM
inlawrev-3387	285	7	)	)	PUNCT
inlawrev-3387	285	8	.	.	PUNCT
inlawrev-3387	286	1	74	74	NUM
inlawrev-3387	286	2	.	.	PUNCT
inlawrev-3387	287	1	see	see	VERB
inlawrev-3387	287	2	rules	rule	NOUN
inlawrev-3387	287	3	and	and	CCONJ
inlawrev-3387	287	4	regulations	regulation	NOUN
inlawrev-3387	287	5	for	for	ADP
inlawrev-3387	287	6	fiduciary	fiduciary	ADJ
inlawrev-3387	287	7	responsibility	responsibility	NOUN
inlawrev-3387	287	8	,	,	PUNCT
inlawrev-3387	287	9	29	29	NUM
inlawrev-3387	287	10	c.f.r	c.f.r	NOUN
inlawrev-3387	287	11	.	.	PUNCT
inlawrev-3387	288	1	§	§	PROPN
inlawrev-3387	288	2	§	§	PROPN
inlawrev-3387	288	3	2550.404cl(b)(2)(i)(b)(l)&(2)(1998	2550.404cl(b)(2)(i)(b)(l)&(2)(1998	NUM
inlawrev-3387	288	4	)	)	PUNCT
inlawrev-3387	288	5	.	.	PUNCT
inlawrev-3387	289	1	75	75	NUM
inlawrev-3387	289	2	.	.	PUNCT
inlawrev-3387	290	1	i	i	PRON
inlawrev-3387	290	2	d	d	PROPN
inlawrev-3387	290	3	§	§	PROPN
inlawrev-3387	290	4	2550.404c	2550.404c	NOUN
inlawrev-3387	290	5	-	-	PUNCT
inlawrev-3387	290	6	l(b)(2)(i)(b)(l)(ii	l(b)(2)(i)(b)(l)(ii	ADJ
inlawrev-3387	290	7	)	)	PUNCT
inlawrev-3387	290	8	.	.	PUNCT
inlawrev-3387	291	1	76	76	NUM
inlawrev-3387	291	2	.	.	PUNCT
inlawrev-3387	292	1	i	i	PRON
inlawrev-3387	292	2	d	d	PROPN
inlawrev-3387	292	3	§	§	PROPN
inlawrev-3387	292	4	2550.404c	2550.404c	NOUN
inlawrev-3387	292	5	-	-	PUNCT
inlawrev-3387	292	6	l(b)(2)(i)(b)(l)(v	l(b)(2)(i)(b)(l)(v	NOUN
inlawrev-3387	292	7	)	)	PUNCT
inlawrev-3387	292	8	.	.	PUNCT
inlawrev-3387	293	1	1478	1478	NUM
inlawrev-3387	293	2	indiana	indiana	PROPN
inlawrev-3387	293	3	law	law	PROPN
inlawrev-3387	293	4	review	review	NOUN
inlawrev-3387	294	1	[	[	X
inlawrev-3387	294	2	vol	vol	NOUN
inlawrev-3387	294	3	.	.	PUNCT
inlawrev-3387	295	1	32	32	NUM
inlawrev-3387	295	2	:	:	SYM
inlawrev-3387	295	3	1467	1467	NUM
inlawrev-3387	295	4	investment	investment	NOUN
inlawrev-3387	295	5	information^^	information^^	NOUN
inlawrev-3387	295	6	however	however	ADV
inlawrev-3387	295	7	,	,	PUNCT
inlawrev-3387	295	8	while	while	SCONJ
inlawrev-3387	295	9	many	many	ADJ
inlawrev-3387	295	10	contract	contract	NOUN
inlawrev-3387	295	11	investment	investment	NOUN
inlawrev-3387	295	12	providers	provider	NOUN
inlawrev-3387	295	13	may	may	AUX
inlawrev-3387	295	14	state	state	VERB
inlawrev-3387	295	15	that	that	SCONJ
inlawrev-3387	295	16	their	their	PRON
inlawrev-3387	295	17	services	service	NOUN
inlawrev-3387	295	18	qualify	qualify	VERB
inlawrev-3387	295	19	the	the	DET
inlawrev-3387	295	20	plan	plan	NOUN
inlawrev-3387	295	21	for	for	ADP
inlawrev-3387	295	22	liability	liability	NOUN
inlawrev-3387	295	23	protection	protection	NOUN
inlawrev-3387	295	24	under	under	ADP
inlawrev-3387	295	25	erisa	erisa	NOUN
inlawrev-3387	295	26	section	section	NOUN
inlawrev-3387	295	27	404(c	404(c	PROPN
inlawrev-3387	295	28	)	)	PUNCT
inlawrev-3387	295	29	,	,	PUNCT
inlawrev-3387	295	30	the	the	DET
inlawrev-3387	295	31	investment	investment	NOUN
inlawrev-3387	295	32	providers	provider	NOUN
inlawrev-3387	295	33	will	will	AUX
inlawrev-3387	295	34	rarely	rarely	ADV
inlawrev-3387	295	35	assume	assume	VERB
inlawrev-3387	295	36	fiduciary	fiduciary	ADJ
inlawrev-3387	295	37	duties	duty	NOUN
inlawrev-3387	295	38	under	under	ADP
inlawrev-3387	295	39	the	the	DET
inlawrev-3387	295	40	plan7	plan7	NOUN
inlawrev-3387	295	41	*	*	PUNCT
inlawrev-3387	295	42	the	the	DET
inlawrev-3387	295	43	ultimate	ultimate	ADJ
inlawrev-3387	295	44	responsibility	responsibility	NOUN
inlawrev-3387	295	45	for	for	ADP
inlawrev-3387	295	46	providing	provide	VERB
inlawrev-3387	295	47	the	the	DET
inlawrev-3387	295	48	required	require	VERB
inlawrev-3387	295	49	disclosure	disclosure	NOUN
inlawrev-3387	295	50	materials	material	NOUN
inlawrev-3387	295	51	lies	lie	VERB
inlawrev-3387	295	52	with	with	ADP
inlawrev-3387	295	53	the	the	DET
inlawrev-3387	295	54	plan	plan	NOUN
inlawrev-3387	295	55	sponsor	sponsor	NOUN
inlawrev-3387	295	56	or	or	CCONJ
inlawrev-3387	295	57	other	other	ADJ
inlawrev-3387	295	58	plan	plan	NOUN
inlawrev-3387	295	59	fiduciaries.^^	fiduciaries.^^	PUNCT
inlawrev-3387	296	1	in	in	ADP
inlawrev-3387	296	2	addition	addition	NOUN
inlawrev-3387	296	3	to	to	ADP
inlawrev-3387	296	4	the	the	DET
inlawrev-3387	296	5	fund	fund	NOUN
inlawrev-3387	296	6	descriptions	description	NOUN
inlawrev-3387	296	7	and	and	CCONJ
inlawrev-3387	296	8	fee	fee	NOUN
inlawrev-3387	296	9	information	information	NOUN
inlawrev-3387	296	10	,	,	PUNCT
inlawrev-3387	296	11	a	a	DET
inlawrev-3387	296	12	prospectus	prospectus	NOUN
inlawrev-3387	296	13	for	for	ADP
inlawrev-3387	296	14	each	each	DET
inlawrev-3387	296	15	investment	investment	NOUN
inlawrev-3387	296	16	alternative	alternative	NOUN
inlawrev-3387	296	17	must	must	AUX
inlawrev-3387	296	18	be	be	AUX
inlawrev-3387	296	19	provided	provide	VERB
inlawrev-3387	296	20	when	when	SCONJ
inlawrev-3387	296	21	a	a	DET
inlawrev-3387	296	22	participant	participant	NOUN
inlawrev-3387	296	23	or	or	CCONJ
inlawrev-3387	296	24	beneficiary	beneficiary	NOUN
inlawrev-3387	296	25	makes	make	VERB
inlawrev-3387	296	26	an	an	DET
inlawrev-3387	296	27	initial	initial	ADJ
inlawrev-3387	296	28	deposit	deposit	NOUN
inlawrev-3387	296	29	into	into	ADP
inlawrev-3387	296	30	an	an	DET
inlawrev-3387	296	31	investment	investment	NOUN
inlawrev-3387	296	32	alternative.^^	alternative.^^	PUNCT
inlawrev-3387	296	33	timely	timely	ADV
inlawrev-3387	296	34	providing	provide	VERB
inlawrev-3387	296	35	the	the	DET
inlawrev-3387	296	36	required	require	VERB
inlawrev-3387	296	37	prospectuses	prospectus	NOUN
inlawrev-3387	296	38	may	may	AUX
inlawrev-3387	296	39	lead	lead	VERB
inlawrev-3387	296	40	to	to	ADP
inlawrev-3387	296	41	a	a	DET
inlawrev-3387	296	42	situation	situation	NOUN
inlawrev-3387	296	43	similar	similar	ADJ
inlawrev-3387	296	44	to	to	ADP
inlawrev-3387	296	45	that	that	PRON
inlawrev-3387	296	46	of	of	ADP
inlawrev-3387	296	47	the	the	DET
inlawrev-3387	296	48	other	other	ADJ
inlawrev-3387	296	49	automatic	automatic	ADJ
inlawrev-3387	296	50	disclosure	disclosure	NOUN
inlawrev-3387	296	51	items	item	NOUN
inlawrev-3387	296	52	.	.	PUNCT
inlawrev-3387	297	1	prospectuses	prospectus	NOUN
inlawrev-3387	297	2	are	be	AUX
inlawrev-3387	297	3	commonly	commonly	ADV
inlawrev-3387	297	4	distributed	distribute	VERB
inlawrev-3387	297	5	by	by	ADP
inlawrev-3387	297	6	the	the	DET
inlawrev-3387	297	7	contract	contract	NOUN
inlawrev-3387	297	8	investment	investment	NOUN
inlawrev-3387	297	9	provider	provider	NOUN
inlawrev-3387	297	10	,	,	PUNCT
inlawrev-3387	297	11	but	but	CCONJ
inlawrev-3387	297	12	again	again	ADV
inlawrev-3387	297	13	the	the	DET
inlawrev-3387	297	14	ultimate	ultimate	ADJ
inlawrev-3387	297	15	responsibility	responsibility	NOUN
inlawrev-3387	297	16	for	for	ADP
inlawrev-3387	297	17	providing	provide	VERB
inlawrev-3387	297	18	the	the	DET
inlawrev-3387	297	19	requu	requu	NOUN
inlawrev-3387	297	20	-	-	PUNCT
inlawrev-3387	297	21	ed	ed	NOUN
inlawrev-3387	297	22	prospectuses	prospectus	NOUN
inlawrev-3387	297	23	lies	lie	VERB
inlawrev-3387	297	24	with	with	ADP
inlawrev-3387	297	25	the	the	DET
inlawrev-3387	297	26	plan	plan	NOUN
inlawrev-3387	297	27	sponsor	sponsor	NOUN
inlawrev-3387	297	28	or	or	CCONJ
inlawrev-3387	297	29	other	other	ADJ
inlawrev-3387	297	30	fiduciaries	fiduciary	NOUN
inlawrev-3387	297	31	wishing	wish	VERB
inlawrev-3387	297	32	to	to	PART
inlawrev-3387	297	33	obtain	obtain	VERB
inlawrev-3387	297	34	the	the	DET
inlawrev-3387	297	35	section	section	NOUN
inlawrev-3387	297	36	404(c	404(c	PROPN
inlawrev-3387	297	37	)	)	PUNCT
inlawrev-3387	297	38	liability	liability	NOUN
inlawrev-3387	297	39	protection	protection	NOUN
inlawrev-3387	297	40	.	.	PUNCT
inlawrev-3387	298	1	iftransactions	iftransaction	NOUN
inlawrev-3387	298	2	are	be	AUX
inlawrev-3387	298	3	completed	complete	VERB
inlawrev-3387	298	4	by	by	ADP
inlawrev-3387	298	5	computer	computer	NOUN
inlawrev-3387	298	6	or	or	CCONJ
inlawrev-3387	298	7	telephone	telephone	NOUN
inlawrev-3387	298	8	,	,	PUNCT
inlawrev-3387	298	9	tracking	track	VERB
inlawrev-3387	298	10	the	the	DET
inlawrev-3387	298	11	transactions	transaction	NOUN
inlawrev-3387	298	12	to	to	PART
inlawrev-3387	298	13	determine	determine	VERB
inlawrev-3387	298	14	when	when	SCONJ
inlawrev-3387	298	15	a	a	DET
inlawrev-3387	298	16	prospectus	prospectus	NOUN
inlawrev-3387	298	17	is	be	AUX
inlawrev-3387	298	18	required	require	VERB
inlawrev-3387	298	19	*	*	PUNCT
inlawrev-3387	298	20	'	'	PUNCT
inlawrev-3387	298	21	becomes	become	VERB
inlawrev-3387	298	22	a	a	DET
inlawrev-3387	298	23	rather	rather	ADV
inlawrev-3387	298	24	complex	complex	ADJ
inlawrev-3387	298	25	task	task	NOUN
inlawrev-3387	298	26	.	.	PUNCT
inlawrev-3387	299	1	a	a	DET
inlawrev-3387	299	2	fund	fund	NOUN
inlawrev-3387	299	3	provider	provider	NOUN
inlawrev-3387	299	4	is	be	AUX
inlawrev-3387	299	5	likely	likely	ADJ
inlawrev-3387	299	6	to	to	PART
inlawrev-3387	299	7	be	be	AUX
inlawrev-3387	299	8	in	in	ADP
inlawrev-3387	299	9	the	the	DET
inlawrev-3387	299	10	best	good	ADJ
inlawrev-3387	299	11	position	position	NOUN
inlawrev-3387	299	12	to	to	PART
inlawrev-3387	299	13	complete	complete	VERB
inlawrev-3387	299	14	this	this	DET
inlawrev-3387	299	15	task.*^	task.*^	PROPN
inlawrev-3387	299	16	plan	plan	NOUN
inlawrev-3387	299	17	sponsors	sponsor	NOUN
inlawrev-3387	299	18	must	must	AUX
inlawrev-3387	299	19	then	then	ADV
inlawrev-3387	299	20	be	be	AUX
inlawrev-3387	299	21	aware	aware	ADJ
inlawrev-3387	299	22	ofthe	ofthe	ADJ
inlawrev-3387	299	23	potential	potential	ADJ
inlawrev-3387	299	24	fiduciary	fiduciary	ADJ
inlawrev-3387	299	25	liability	liability	NOUN
inlawrev-3387	299	26	that	that	PRON
inlawrev-3387	299	27	exists	exist	VERB
inlawrev-3387	299	28	for	for	ADP
inlawrev-3387	299	29	providing	provide	VERB
inlawrev-3387	299	30	disclosure	disclosure	NOUN
inlawrev-3387	299	31	so	so	SCONJ
inlawrev-3387	299	32	that	that	SCONJ
inlawrev-3387	299	33	they	they	PRON
inlawrev-3387	299	34	may	may	AUX
inlawrev-3387	299	35	properly	properly	ADV
inlawrev-3387	299	36	negotiate	negotiate	VERB
inlawrev-3387	299	37	with	with	ADP
inlawrev-3387	299	38	third	third	ADJ
inlawrev-3387	299	39	parties	party	NOUN
inlawrev-3387	299	40	who	who	PRON
inlawrev-3387	299	41	provide	provide	VERB
inlawrev-3387	299	42	services	service	NOUN
inlawrev-3387	299	43	for	for	ADP
inlawrev-3387	299	44	their	their	PRON
inlawrev-3387	299	45	plans	plan	NOUN
inlawrev-3387	299	46	and	and	CCONJ
inlawrev-3387	299	47	take	take	VERB
inlawrev-3387	299	48	appropriate	appropriate	ADJ
inlawrev-3387	299	49	measures	measure	NOUN
inlawrev-3387	299	50	to	to	PART
inlawrev-3387	299	51	manage	manage	VERB
inlawrev-3387	299	52	the	the	DET
inlawrev-3387	299	53	liability	liability	NOUN
inlawrev-3387	299	54	.	.	PUNCT
inlawrev-3387	300	1	77	77	NUM
inlawrev-3387	300	2	.	.	PUNCT
inlawrev-3387	301	1	see	see	PROPN
inlawrev-3387	301	2	collins	collins	PROPN
inlawrev-3387	301	3	,	,	PUNCT
inlawrev-3387	301	4	supra	supra	PROPN
inlawrev-3387	301	5	note	note	NOUN
inlawrev-3387	301	6	1	1	NUM
inlawrev-3387	301	7	.	.	PUNCT
inlawrev-3387	302	1	78	78	NUM
inlawrev-3387	302	2	.	.	PUNCT
inlawrev-3387	303	1	see	see	VERB
inlawrev-3387	303	2	i	i	PRON
inlawrev-3387	303	3	d.	d.	PROPN
inlawrev-3387	303	4	79	79	NUM
inlawrev-3387	303	5	.	.	PUNCT
inlawrev-3387	304	1	see	see	VERB
inlawrev-3387	304	2	29	29	NUM
inlawrev-3387	304	3	c.f.r	c.f.r	NOUN
inlawrev-3387	304	4	.	.	PUNCT
inlawrev-3387	305	1	§	§	PROPN
inlawrev-3387	305	2	2550.404cl(b)(2)(i)(b)(l	2550.404cl(b)(2)(i)(b)(l	PROPN
inlawrev-3387	305	3	)	)	PUNCT
inlawrev-3387	305	4	.	.	PUNCT
inlawrev-3387	306	1	the	the	DET
inlawrev-3387	306	2	disclosure	disclosure	NOUN
inlawrev-3387	306	3	information	information	NOUN
inlawrev-3387	306	4	must	must	AUX
inlawrev-3387	306	5	be	be	AUX
inlawrev-3387	306	6	provided	provide	VERB
inlawrev-3387	306	7	by	by	ADP
inlawrev-3387	306	8	an	an	DET
inlawrev-3387	306	9	identified	identify	VERB
inlawrev-3387	306	10	plan	plan	NOUN
inlawrev-3387	306	11	fiduciary	fiduciary	ADJ
inlawrev-3387	306	12	or	or	CCONJ
inlawrev-3387	306	13	a	a	DET
inlawrev-3387	306	14	person	person	NOUN
inlawrev-3387	306	15	designated	designate	VERB
inlawrev-3387	306	16	to	to	PART
inlawrev-3387	306	17	act	act	VERB
inlawrev-3387	306	18	on	on	ADP
inlawrev-3387	306	19	his	his	PRON
inlawrev-3387	306	20	behalf	behalf	NOUN
inlawrev-3387	306	21	.	.	PUNCT
inlawrev-3387	307	1	while	while	SCONJ
inlawrev-3387	307	2	the	the	DET
inlawrev-3387	307	3	contract	contract	NOUN
inlawrev-3387	307	4	investment	investment	NOUN
inlawrev-3387	307	5	provider	provider	NOUN
inlawrev-3387	307	6	may	may	AUX
inlawrev-3387	307	7	be	be	AUX
inlawrev-3387	307	8	designated	designate	VERB
inlawrev-3387	307	9	to	to	PART
inlawrev-3387	307	10	act	act	VERB
inlawrev-3387	307	11	on	on	ADP
inlawrev-3387	307	12	behalf	behalf	NOUN
inlawrev-3387	307	13	of	of	ADP
inlawrev-3387	307	14	the	the	DET
inlawrev-3387	307	15	plan	plan	NOUN
inlawrev-3387	307	16	fiduciary	fiduciary	NOUN
inlawrev-3387	307	17	,	,	PUNCT
inlawrev-3387	307	18	the	the	DET
inlawrev-3387	307	19	provider	provider	NOUN
inlawrev-3387	307	20	does	do	AUX
inlawrev-3387	307	21	not	not	PART
inlawrev-3387	307	22	attain	attain	VERB
inlawrev-3387	307	23	fiduciary	fiduciary	ADJ
inlawrev-3387	307	24	status	status	NOUN
inlawrev-3387	307	25	by	by	ADP
inlawrev-3387	307	26	so	so	ADV
inlawrev-3387	307	27	acting	act	VERB
inlawrev-3387	307	28	.	.	PUNCT
inlawrev-3387	308	1	because	because	SCONJ
inlawrev-3387	308	2	the	the	DET
inlawrev-3387	308	3	plan	plan	NOUN
inlawrev-3387	308	4	fiduciary	fiduciary	ADJ
inlawrev-3387	308	5	is	be	AUX
inlawrev-3387	308	6	attempting	attempt	VERB
inlawrev-3387	308	7	to	to	PART
inlawrev-3387	308	8	obtain	obtain	VERB
inlawrev-3387	308	9	liability	liability	NOUN
inlawrev-3387	308	10	protection	protection	NOUN
inlawrev-3387	308	11	under	under	ADP
inlawrev-3387	308	12	the	the	DET
inlawrev-3387	308	13	statute	statute	NOUN
inlawrev-3387	308	14	,	,	PUNCT
inlawrev-3387	308	15	the	the	DET
inlawrev-3387	308	16	fiduciary	fiduciary	ADJ
inlawrev-3387	308	17	must	must	AUX
inlawrev-3387	308	18	ensure	ensure	VERB
inlawrev-3387	308	19	that	that	SCONJ
inlawrev-3387	308	20	all	all	DET
inlawrev-3387	308	21	requirements	requirement	NOUN
inlawrev-3387	308	22	for	for	ADP
inlawrev-3387	308	23	compliance	compliance	NOUN
inlawrev-3387	308	24	are	be	AUX
inlawrev-3387	308	25	met	meet	VERB
inlawrev-3387	308	26	i	i	PRON
inlawrev-3387	308	27	d.	d.	PROPN
inlawrev-3387	308	28	80	80	NUM
inlawrev-3387	308	29	.	.	PUNCT
inlawrev-3387	309	1	i	i	PRON
inlawrev-3387	309	2	d.	d.	PROPN
inlawrev-3387	309	3	§	§	PROPN
inlawrev-3387	309	4	2550.404cl(b)(2)(i)(b)(l)(viii	2550.404cl(b)(2)(i)(b)(l)(viii	NUM
inlawrev-3387	309	5	)	)	PUNCT
inlawrev-3387	309	6	.	.	PUNCT
inlawrev-3387	310	1	this	this	DET
inlawrev-3387	310	2	requirement	requirement	NOUN
inlawrev-3387	310	3	is	be	AUX
inlawrev-3387	310	4	also	also	ADV
inlawrev-3387	310	5	satisfied	satisfied	ADJ
inlawrev-3387	310	6	if	if	SCONJ
inlawrev-3387	310	7	a	a	DET
inlawrev-3387	310	8	prospectus	prospectus	NOUN
inlawrev-3387	310	9	is	be	AUX
inlawrev-3387	310	10	given	give	VERB
inlawrev-3387	310	11	to	to	ADP
inlawrev-3387	310	12	the	the	DET
inlawrev-3387	310	13	participant	participant	NOUN
inlawrev-3387	310	14	or	or	CCONJ
inlawrev-3387	310	15	beneficiary	beneficiary	NOUN
inlawrev-3387	310	16	before	before	SCONJ
inlawrev-3387	310	17	the	the	DET
inlawrev-3387	310	18	initial	initial	ADJ
inlawrev-3387	310	19	investment	investment	NOUN
inlawrev-3387	310	20	in	in	ADP
inlawrev-3387	310	21	an	an	DET
inlawrev-3387	310	22	alternative	alternative	NOUN
inlawrev-3387	310	23	is	be	AUX
inlawrev-3387	310	24	made	make	VERB
inlawrev-3387	310	25	.	.	PUNCT
inlawrev-3387	311	1	the	the	DET
inlawrev-3387	311	2	prospectus	prospectus	NOUN
inlawrev-3387	311	3	may	may	AUX
inlawrev-3387	311	4	be	be	AUX
inlawrev-3387	311	5	given	give	VERB
inlawrev-3387	311	6	before	before	SCONJ
inlawrev-3387	311	7	an	an	DET
inlawrev-3387	311	8	initial	initial	ADJ
inlawrev-3387	311	9	investment	investment	NOUN
inlawrev-3387	311	10	is	be	AUX
inlawrev-3387	311	11	made	make	VERB
inlawrev-3387	311	12	if	if	SCONJ
inlawrev-3387	311	13	either	either	CCONJ
inlawrev-3387	311	14	the	the	DET
inlawrev-3387	311	15	plan	plan	NOUN
inlawrev-3387	311	16	sponsor	sponsor	NOUN
inlawrev-3387	311	17	provides	provide	VERB
inlawrev-3387	311	18	a	a	DET
inlawrev-3387	311	19	prospectus	prospectus	NOUN
inlawrev-3387	311	20	for	for	ADP
inlawrev-3387	311	21	all	all	DET
inlawrev-3387	311	22	alternatives	alternative	NOUN
inlawrev-3387	311	23	initially	initially	ADV
inlawrev-3387	311	24	or	or	CCONJ
inlawrev-3387	311	25	if	if	SCONJ
inlawrev-3387	311	26	the	the	DET
inlawrev-3387	311	27	participant	participant	NOUN
inlawrev-3387	311	28	has	have	AUX
inlawrev-3387	311	29	previously	previously	ADV
inlawrev-3387	311	30	requested	request	VERB
inlawrev-3387	311	31	and	and	CCONJ
inlawrev-3387	311	32	received	receive	VERB
inlawrev-3387	311	33	the	the	DET
inlawrev-3387	311	34	prospectus	prospectus	NOUN
inlawrev-3387	311	35	pursuant	pursuant	ADJ
inlawrev-3387	311	36	to	to	ADP
inlawrev-3387	311	37	section	section	NOUN
inlawrev-3387	311	38	2550.404cl(b)(2)(i)(b)(2)(ii	2550.404cl(b)(2)(i)(b)(2)(ii	NUM
inlawrev-3387	311	39	)	)	PUNCT
inlawrev-3387	311	40	.	.	PUNCT
inlawrev-3387	312	1	81	81	NUM
inlawrev-3387	312	2	.	.	PUNCT
inlawrev-3387	313	1	as	as	SCONJ
inlawrev-3387	313	2	previously	previously	ADV
inlawrev-3387	313	3	discussed	discuss	VERB
inlawrev-3387	313	4	,	,	PUNCT
inlawrev-3387	313	5	a	a	DET
inlawrev-3387	313	6	prospectus	prospectus	NOUN
inlawrev-3387	313	7	is	be	AUX
inlawrev-3387	313	8	required	require	VERB
inlawrev-3387	313	9	whenever	whenever	SCONJ
inlawrev-3387	313	10	a	a	DET
inlawrev-3387	313	11	participant	participant	ADJ
inlawrev-3387	313	12	or	or	CCONJ
inlawrev-3387	313	13	beneficiary	beneficiary	NOUN
inlawrev-3387	313	14	makes	make	VERB
inlawrev-3387	313	15	an	an	DET
inlawrev-3387	313	16	initial	initial	ADJ
inlawrev-3387	313	17	investment	investment	NOUN
inlawrev-3387	313	18	in	in	ADP
inlawrev-3387	313	19	any	any	DET
inlawrev-3387	313	20	investment	investment	NOUN
inlawrev-3387	313	21	alternative	alternative	NOUN
inlawrev-3387	313	22	(	(	PUNCT
inlawrev-3387	313	23	i.e.	i.e.	X
inlawrev-3387	313	24	,	,	PUNCT
inlawrev-3387	313	25	an	an	DET
inlawrev-3387	313	26	alternative	alternative	NOUN
inlawrev-3387	313	27	in	in	ADP
inlawrev-3387	313	28	which	which	PRON
inlawrev-3387	313	29	that	that	DET
inlawrev-3387	313	30	participant	participant	NOUN
inlawrev-3387	313	31	or	or	CCONJ
inlawrev-3387	313	32	beneficiary	beneficiary	NOUN
inlawrev-3387	313	33	has	have	AUX
inlawrev-3387	313	34	not	not	PART
inlawrev-3387	313	35	previously	previously	ADV
inlawrev-3387	313	36	made	make	VERB
inlawrev-3387	313	37	an	an	DET
inlawrev-3387	313	38	investment	investment	NOUN
inlawrev-3387	313	39	)	)	PUNCT
inlawrev-3387	313	40	or	or	CCONJ
inlawrev-3387	313	41	whenever	whenever	SCONJ
inlawrev-3387	313	42	one	one	NUM
inlawrev-3387	313	43	is	be	AUX
inlawrev-3387	313	44	requested	request	VERB
inlawrev-3387	313	45	by	by	ADP
inlawrev-3387	313	46	a	a	DET
inlawrev-3387	313	47	participant	participant	NOUN
inlawrev-3387	313	48	or	or	CCONJ
inlawrev-3387	313	49	beneficiary	beneficiary	NOUN
inlawrev-3387	313	50	.	.	PUNCT
inlawrev-3387	314	1	29	29	NUM
inlawrev-3387	314	2	c.f.r	c.f.r	NOUN
inlawrev-3387	314	3	.	.	PUNCT
inlawrev-3387	315	1	§	§	PROPN
inlawrev-3387	315	2	2550.404cl(b)(2)(i)(b)(l)(viii	2550.404cl(b)(2)(i)(b)(l)(viii	NUM
inlawrev-3387	315	3	)	)	PUNCT
inlawrev-3387	315	4	(	(	PUNCT
inlawrev-3387	315	5	1998	1998	NUM
inlawrev-3387	315	6	)	)	PUNCT
inlawrev-3387	315	7	.	.	PUNCT
inlawrev-3387	316	1	it	it	PRON
inlawrev-3387	316	2	could	could	AUX
inlawrev-3387	316	3	be	be	AUX
inlawrev-3387	316	4	a	a	DET
inlawrev-3387	316	5	fairly	fairly	ADV
inlawrev-3387	316	6	complex	complex	ADJ
inlawrev-3387	316	7	task	task	NOUN
inlawrev-3387	316	8	to	to	PART
inlawrev-3387	316	9	monitor	monitor	VERB
inlawrev-3387	316	10	all	all	DET
inlawrev-3387	316	11	transactions	transaction	NOUN
inlawrev-3387	316	12	and	and	CCONJ
inlawrev-3387	316	13	determine	determine	VERB
inlawrev-3387	316	14	which	which	PRON
inlawrev-3387	316	15	constitute	constitute	VERB
inlawrev-3387	316	16	an	an	DET
inlawrev-3387	316	17	initial	initial	ADJ
inlawrev-3387	316	18	investment	investment	NOUN
inlawrev-3387	316	19	.	.	PUNCT
inlawrev-3387	317	1	a	a	DET
inlawrev-3387	317	2	plan	plan	NOUN
inlawrev-3387	317	3	sponsor	sponsor	NOUN
inlawrev-3387	317	4	almost	almost	ADV
inlawrev-3387	317	5	certainly	certainly	ADV
inlawrev-3387	317	6	will	will	AUX
inlawrev-3387	317	7	have	have	VERB
inlawrev-3387	317	8	to	to	PART
inlawrev-3387	317	9	rely	rely	VERB
inlawrev-3387	317	10	on	on	ADP
inlawrev-3387	317	11	a	a	DET
inlawrev-3387	317	12	contract	contract	NOUN
inlawrev-3387	317	13	ftmd	ftmd	NOUN
inlawrev-3387	317	14	provider	provider	NOUN
inlawrev-3387	317	15	or	or	CCONJ
inlawrev-3387	317	16	contract	contract	NOUN
inlawrev-3387	317	17	third	third	PROPN
inlawrev-3387	317	18	party	party	PROPN
inlawrev-3387	317	19	administration	administration	NOUN
inlawrev-3387	317	20	firm	firm	NOUN
inlawrev-3387	317	21	for	for	ADP
inlawrev-3387	317	22	this	this	DET
inlawrev-3387	317	23	tracking	tracking	NOUN
inlawrev-3387	317	24	.	.	PUNCT
inlawrev-3387	318	1	however	however	ADV
inlawrev-3387	318	2	,	,	PUNCT
inlawrev-3387	318	3	because	because	SCONJ
inlawrev-3387	318	4	neither	neither	PRON
inlawrev-3387	318	5	fund	fund	NOUN
inlawrev-3387	318	6	providers	provider	NOUN
inlawrev-3387	318	7	nor	nor	CCONJ
inlawrev-3387	318	8	third	third	ADJ
inlawrev-3387	318	9	party	party	NOUN
inlawrev-3387	318	10	administration	administration	NOUN
inlawrev-3387	318	11	firms	firm	NOUN
inlawrev-3387	318	12	typically	typically	ADV
inlawrev-3387	318	13	assume	assume	VERB
inlawrev-3387	318	14	fiduciary	fiduciary	ADJ
inlawrev-3387	318	15	roles	role	NOUN
inlawrev-3387	318	16	,	,	PUNCT
inlawrev-3387	318	17	the	the	DET
inlawrev-3387	318	18	plan	plan	NOUN
inlawrev-3387	318	19	sponsor	sponsor	NOUN
inlawrev-3387	318	20	will	will	AUX
inlawrev-3387	318	21	likely	likely	ADV
inlawrev-3387	318	22	retain	retain	VERB
inlawrev-3387	318	23	the	the	DET
inlawrev-3387	318	24	risk	risk	NOUN
inlawrev-3387	318	25	of	of	ADP
inlawrev-3387	318	26	exposure	exposure	NOUN
inlawrev-3387	318	27	to	to	ADP
inlawrev-3387	318	28	fiduciary	fiduciary	ADJ
inlawrev-3387	318	29	liability	liability	NOUN
inlawrev-3387	318	30	for	for	ADP
inlawrev-3387	318	31	these	these	DET
inlawrev-3387	318	32	activities	activity	NOUN
inlawrev-3387	318	33	.	.	PUNCT
inlawrev-3387	319	1	82	82	NUM
inlawrev-3387	319	2	.	.	PUNCT
inlawrev-3387	320	1	the	the	DET
inlawrev-3387	320	2	vast	vast	ADJ
inlawrev-3387	320	3	majority	majority	NOUN
inlawrev-3387	320	4	of	of	ADP
inlawrev-3387	320	5	plan	plan	NOUN
inlawrev-3387	320	6	sponsors	sponsor	NOUN
inlawrev-3387	320	7	will	will	AUX
inlawrev-3387	320	8	not	not	PART
inlawrev-3387	320	9	be	be	AUX
inlawrev-3387	320	10	willing	willing	ADJ
inlawrev-3387	320	11	or	or	CCONJ
inlawrev-3387	320	12	able	able	ADJ
inlawrev-3387	320	13	to	to	PART
inlawrev-3387	320	14	install	install	VERB
inlawrev-3387	320	15	and	and	CCONJ
inlawrev-3387	320	16	maintain	maintain	VERB
inlawrev-3387	320	17	an	an	DET
inlawrev-3387	320	18	automated	automate	VERB
inlawrev-3387	320	19	response	response	NOUN
inlawrev-3387	320	20	system	system	NOUN
inlawrev-3387	320	21	,	,	PUNCT
inlawrev-3387	320	22	whether	whether	SCONJ
inlawrev-3387	320	23	accessed	access	VERB
inlawrev-3387	320	24	by	by	ADP
inlawrev-3387	320	25	computer	computer	NOUN
inlawrev-3387	320	26	,	,	PUNCT
inlawrev-3387	320	27	telephone	telephone	NOUN
inlawrev-3387	320	28	,	,	PUNCT
inlawrev-3387	320	29	or	or	CCONJ
inlawrev-3387	320	30	both	both	PRON
inlawrev-3387	320	31	,	,	PUNCT
inlawrev-3387	320	32	that	that	PRON
inlawrev-3387	320	33	can	can	AUX
inlawrev-3387	320	34	process	process	VERB
inlawrev-3387	320	35	and	and	CCONJ
inlawrev-3387	320	36	track	track	VERB
inlawrev-3387	320	37	participant	participant	NOUN
inlawrev-3387	320	38	transactions	transaction	NOUN
inlawrev-3387	320	39	.	.	PUNCT
inlawrev-3387	321	1	a	a	DET
inlawrev-3387	321	2	fund	fund	NOUN
inlawrev-3387	321	3	provider	provider	NOUN
inlawrev-3387	321	4	or	or	CCONJ
inlawrev-3387	321	5	other	other	ADJ
inlawrev-3387	321	6	third	third	ADJ
inlawrev-3387	321	7	party	party	NOUN
inlawrev-3387	321	8	service	service	NOUN
inlawrev-3387	321	9	provider	provider	NOUN
inlawrev-3387	321	10	can	can	AUX
inlawrev-3387	321	11	more	more	ADV
inlawrev-3387	321	12	efficiently	efficiently	ADV
inlawrev-3387	321	13	maintain	maintain	VERB
inlawrev-3387	321	14	such	such	DET
inlawrev-3387	321	15	a	a	DET
inlawrev-3387	321	16	system	system	NOUN
inlawrev-3387	321	17	that	that	PRON
inlawrev-3387	321	18	will	will	AUX
inlawrev-3387	321	19	serve	serve	VERB
inlawrev-3387	321	20	multiple	multiple	ADJ
inlawrev-3387	321	21	plans	plan	NOUN
inlawrev-3387	321	22	.	.	PUNCT
inlawrev-3387	322	1	1	1	NUM
inlawrev-3387	322	2	999	999	NUM
inlawrev-3387	322	3	]	]	PUNCT
inlawrev-3387	322	4	compliance	compliance	NOUN
inlawrev-3387	322	5	under	under	ADP
inlawrev-3387	322	6	erisa	erisa	PROPN
inlawrev-3387	322	7	§	§	PROPN
inlawrev-3387	322	8	404(c	404(c	PROPN
inlawrev-3387	322	9	)	)	PUNCT
inlawrev-3387	322	10	1	1	NUM
inlawrev-3387	322	11	479	479	NUM
inlawrev-3387	322	12	a	a	DET
inlawrev-3387	322	13	contract	contract	NOUN
inlawrev-3387	322	14	fund	fund	NOUN
inlawrev-3387	322	15	provider	provider	NOUN
inlawrev-3387	322	16	also	also	ADV
inlawrev-3387	322	17	may	may	AUX
inlawrev-3387	322	18	offer	offer	VERB
inlawrev-3387	322	19	to	to	PART
inlawrev-3387	322	20	select	select	VERB
inlawrev-3387	322	21	the	the	DET
inlawrev-3387	322	22	funds	fund	NOUN
inlawrev-3387	322	23	that	that	PRON
inlawrev-3387	322	24	will	will	AUX
inlawrev-3387	322	25	serve	serve	VERB
inlawrev-3387	322	26	as	as	ADP
inlawrev-3387	322	27	the	the	DET
inlawrev-3387	322	28	investment	investment	NOUN
inlawrev-3387	322	29	alternatives	alternative	NOUN
inlawrev-3387	322	30	for	for	ADP
inlawrev-3387	322	31	the	the	DET
inlawrev-3387	322	32	participants	participant	NOUN
inlawrev-3387	322	33	and	and	CCONJ
inlawrev-3387	322	34	beneficiaries	beneficiary	NOUN
inlawrev-3387	322	35	simply	simply	ADV
inlawrev-3387	322	36	by	by	ADP
inlawrev-3387	322	37	allowing	allow	VERB
inlawrev-3387	322	38	investment	investment	NOUN
inlawrev-3387	322	39	into	into	ADP
inlawrev-3387	322	40	all	all	PRON
inlawrev-3387	322	41	of	of	ADP
inlawrev-3387	322	42	the	the	DET
inlawrev-3387	322	43	funds	fund	NOUN
inlawrev-3387	322	44	handled	handle	VERB
inlawrev-3387	322	45	by	by	ADP
inlawrev-3387	322	46	the	the	DET
inlawrev-3387	322	47	provider.^^	provider.^^	NOUN
inlawrev-3387	322	48	as	as	ADP
inlawrev-3387	322	49	with	with	ADP
inlawrev-3387	322	50	the	the	DET
inlawrev-3387	322	51	disclosure	disclosure	NOUN
inlawrev-3387	322	52	materials	material	NOUN
inlawrev-3387	322	53	,	,	PUNCT
inlawrev-3387	322	54	however	however	ADV
inlawrev-3387	322	55	,	,	PUNCT
inlawrev-3387	322	56	the	the	DET
inlawrev-3387	322	57	contract	contract	NOUN
inlawrev-3387	322	58	fund	fund	NOUN
inlawrev-3387	322	59	provider	provider	NOUN
inlawrev-3387	322	60	generally	generally	ADV
inlawrev-3387	322	61	assumes	assume	VERB
inlawrev-3387	322	62	no	no	DET
inlawrev-3387	322	63	fiduciary	fiduciary	ADJ
inlawrev-3387	322	64	responsibility	responsibility	NOUN
inlawrev-3387	322	65	for	for	ADP
inlawrev-3387	322	66	the	the	DET
inlawrev-3387	322	67	selection.^	selection.^	NOUN
inlawrev-3387	322	68	"	"	PUNCT
inlawrev-3387	322	69	*	*	PUNCT
inlawrev-3387	322	70	the	the	DET
inlawrev-3387	322	71	plan	plan	NOUN
inlawrev-3387	322	72	sponsor	sponsor	NOUN
inlawrev-3387	322	73	may	may	AUX
inlawrev-3387	322	74	not	not	PART
inlawrev-3387	322	75	even	even	ADV
inlawrev-3387	322	76	realize	realize	VERB
inlawrev-3387	322	77	that	that	SCONJ
inlawrev-3387	322	78	the	the	DET
inlawrev-3387	322	79	selection	selection	NOUN
inlawrev-3387	322	80	of	of	ADP
inlawrev-3387	322	81	investment	investment	NOUN
inlawrev-3387	322	82	alternatives	alternative	NOUN
inlawrev-3387	322	83	carries	carry	VERB
inlawrev-3387	322	84	with	with	ADP
inlawrev-3387	322	85	it	it	PRON
inlawrev-3387	322	86	significant	significant	ADJ
inlawrev-3387	322	87	fiduciary	fiduciary	ADJ
inlawrev-3387	322	88	liability.*^	liability.*^	PROPN
inlawrev-3387	322	89	in	in	ADP
inlawrev-3387	322	90	addition	addition	NOUN
inlawrev-3387	322	91	to	to	ADP
inlawrev-3387	322	92	selecting	select	VERB
inlawrev-3387	322	93	fimds	fimds	NOUN
inlawrev-3387	322	94	,	,	PUNCT
inlawrev-3387	322	95	the	the	DET
inlawrev-3387	322	96	plan	plan	NOUN
inlawrev-3387	322	97	sponsor	sponsor	NOUN
inlawrev-3387	322	98	or	or	CCONJ
inlawrev-3387	322	99	other	other	ADJ
inlawrev-3387	322	100	designated	designate	VERB
inlawrev-3387	322	101	fiduciary	fiduciary	NOUN
inlawrev-3387	322	102	has	have	VERB
inlawrev-3387	322	103	an	an	DET
inlawrev-3387	322	104	obligation	obligation	NOUN
inlawrev-3387	322	105	to	to	PART
inlawrev-3387	322	106	monitor	monitor	VERB
inlawrev-3387	322	107	the	the	DET
inlawrev-3387	322	108	investment	investment	NOUN
inlawrev-3387	322	109	alternatives	alternative	NOUN
inlawrev-3387	322	110	to	to	PART
inlawrev-3387	322	111	ensure	ensure	VERB
inlawrev-3387	322	112	that	that	SCONJ
inlawrev-3387	322	113	they	they	PRON
inlawrev-3387	322	114	remain	remain	VERB
inlawrev-3387	322	115	prudent.^^	prudent.^^	NOUN
inlawrev-3387	322	116	each	each	DET
inlawrev-3387	322	117	investment	investment	NOUN
inlawrev-3387	322	118	alternative	alternative	NOUN
inlawrev-3387	322	119	must	must	AUX
inlawrev-3387	322	120	meet	meet	VERB
inlawrev-3387	322	121	the	the	DET
inlawrev-3387	322	122	diversification	diversification	NOUN
inlawrev-3387	322	123	and	and	CCONJ
inlawrev-3387	322	124	risk	risk	NOUN
inlawrev-3387	322	125	and	and	CCONJ
inlawrev-3387	322	126	return	return	VERB
inlawrev-3387	322	127	requirements	requirement	NOUN
inlawrev-3387	322	128	of	of	ADP
inlawrev-3387	322	129	the	the	DET
inlawrev-3387	322	130	dol	dol	NOUN
inlawrev-3387	322	131	regulations.^^	regulations.^^	NOUN
inlawrev-3387	322	132	events	event	NOUN
inlawrev-3387	322	133	may	may	AUX
inlawrev-3387	322	134	occur	occur	VERB
inlawrev-3387	322	135	,	,	PUNCT
inlawrev-3387	322	136	such	such	ADJ
inlawrev-3387	322	137	as	as	ADP
inlawrev-3387	322	138	the	the	DET
inlawrev-3387	322	139	fund	fund	NOUN
inlawrev-3387	322	140	being	be	AUX
inlawrev-3387	322	141	invested	invest	VERB
inlawrev-3387	322	142	contrary	contrary	ADV
inlawrev-3387	322	143	to	to	ADP
inlawrev-3387	322	144	its	its	PRON
inlawrev-3387	322	145	stated	state	VERB
inlawrev-3387	322	146	objective	objective	ADJ
inlawrev-3387	322	147	and	and	CCONJ
inlawrev-3387	322	148	investment	investment	NOUN
inlawrev-3387	322	149	style	style	NOUN
inlawrev-3387	322	150	,	,	PUNCT
inlawrev-3387	322	151	that	that	PRON
inlawrev-3387	322	152	would	would	AUX
inlawrev-3387	322	153	render	render	VERB
inlawrev-3387	322	154	the	the	DET
inlawrev-3387	322	155	investment	investment	NOUN
inlawrev-3387	322	156	an	an	DET
inlawrev-3387	322	157	imprudent	imprudent	ADJ
inlawrev-3387	322	158	alternative	alternative	NOUN
inlawrev-3387	322	159	,	,	PUNCT
inlawrev-3387	322	160	giving	give	VERB
inlawrev-3387	322	161	rise	rise	NOUN
inlawrev-3387	322	162	to	to	ADP
inlawrev-3387	322	163	potential	potential	ADJ
inlawrev-3387	322	164	fiduciary	fiduciary	ADJ
inlawrev-3387	322	165	liability	liability	NOUN
inlawrev-3387	322	166	and	and	CCONJ
inlawrev-3387	322	167	a	a	DET
inlawrev-3387	322	168	concurrent	concurrent	ADJ
inlawrev-3387	322	169	loss	loss	NOUN
inlawrev-3387	322	170	of	of	ADP
inlawrev-3387	322	171	section	section	NOUN
inlawrev-3387	322	172	404(c	404(c	PROPN
inlawrev-3387	322	173	)	)	PUNCT
inlawrev-3387	322	174	protection.^^	protection.^^	PUNCT
inlawrev-3387	323	1	the	the	DET
inlawrev-3387	323	2	plan	plan	NOUN
inlawrev-3387	323	3	sponsor	sponsor	NOUN
inlawrev-3387	323	4	must	must	AUX
inlawrev-3387	323	5	ensure	ensure	VERB
inlawrev-3387	323	6	that	that	SCONJ
inlawrev-3387	323	7	prudence	prudence	NOUN
inlawrev-3387	323	8	is	be	AUX
inlawrev-3387	323	9	used	use	VERB
inlawrev-3387	323	10	to	to	PART
inlawrev-3387	323	11	select	select	VERB
inlawrev-3387	323	12	and	and	CCONJ
inlawrev-3387	323	13	monitor	monitor	VERB
inlawrev-3387	323	14	the	the	DET
inlawrev-3387	323	15	investment	investment	NOUN
inlawrev-3387	323	16	alternatives	alternative	NOUN
inlawrev-3387	323	17	made	make	VERB
inlawrev-3387	323	18	available	available	ADJ
inlawrev-3387	323	19	under	under	ADP
inlawrev-3387	323	20	the	the	DET
inlawrev-3387	323	21	plan	plan	NOUN
inlawrev-3387	323	22	.	.	PUNCT
inlawrev-3387	324	1	the	the	DET
inlawrev-3387	324	2	plan	plan	NOUN
inlawrev-3387	324	3	sponsor	sponsor	NOUN
inlawrev-3387	324	4	may	may	AUX
inlawrev-3387	324	5	accomplish	accomplish	VERB
inlawrev-3387	324	6	this	this	PRON
inlawrev-3387	324	7	by	by	ADP
inlawrev-3387	324	8	assuming	assume	VERB
inlawrev-3387	324	9	the	the	DET
inlawrev-3387	324	10	responsibility	responsibility	NOUN
inlawrev-3387	324	11	or	or	CCONJ
inlawrev-3387	324	12	contracting	contracting	NOUN
inlawrev-3387	324	13	with	with	ADP
inlawrev-3387	324	14	a	a	DET
inlawrev-3387	324	15	professional	professional	ADJ
inlawrev-3387	324	16	advisor	advisor	NOUN
inlawrev-3387	324	17	or	or	CCONJ
inlawrev-3387	324	18	trust	trust	NOUN
inlawrev-3387	324	19	company	company	NOUN
inlawrev-3387	324	20	who	who	PRON
inlawrev-3387	324	21	is	be	AUX
inlawrev-3387	324	22	willing	willing	ADJ
inlawrev-3387	324	23	to	to	PART
inlawrev-3387	324	24	take	take	VERB
inlawrev-3387	324	25	on	on	ADP
inlawrev-3387	324	26	the	the	DET
inlawrev-3387	324	27	fiduciary	fiduciary	ADJ
inlawrev-3387	324	28	responsibilities.^^	responsibilities.^^	PUNCT
inlawrev-3387	324	29	if	if	SCONJ
inlawrev-3387	324	30	the	the	DET
inlawrev-3387	324	31	plan	plan	NOUN
inlawrev-3387	324	32	sponsor	sponsor	NOUN
inlawrev-3387	324	33	simply	simply	ADV
inlawrev-3387	324	34	relies	rely	VERB
inlawrev-3387	324	35	on	on	ADP
inlawrev-3387	324	36	a	a	DET
inlawrev-3387	324	37	contract	contract	NOUN
inlawrev-3387	324	38	fund	fund	NOUN
inlawrev-3387	324	39	provider	provider	NOUN
inlawrev-3387	324	40	,	,	PUNCT
inlawrev-3387	324	41	who	who	PRON
inlawrev-3387	324	42	has	have	VERB
inlawrev-3387	324	43	no	no	DET
inlawrev-3387	324	44	fiduciary	fiduciary	ADJ
inlawrev-3387	324	45	responsibility	responsibility	NOUN
inlawrev-3387	324	46	,	,	PUNCT
inlawrev-3387	324	47	to	to	PART
inlawrev-3387	324	48	select	select	VERB
inlawrev-3387	324	49	and	and	CCONJ
inlawrev-3387	324	50	monitor	monitor	VERB
inlawrev-3387	324	51	the	the	DET
inlawrev-3387	324	52	available	available	ADJ
inlawrev-3387	324	53	alternatives	alternative	NOUN
inlawrev-3387	324	54	,	,	PUNCT
inlawrev-3387	324	55	the	the	DET
inlawrev-3387	324	56	sponsor	sponsor	NOUN
inlawrev-3387	324	57	may	may	AUX
inlawrev-3387	324	58	have	have	VERB
inlawrev-3387	324	59	significant	significant	ADJ
inlawrev-3387	324	60	exposure	exposure	NOUN
inlawrev-3387	324	61	to	to	ADP
inlawrev-3387	324	62	fiduciary	fiduciary	ADJ
inlawrev-3387	324	63	liability	liability	NOUN
inlawrev-3387	324	64	for	for	ADP
inlawrev-3387	324	65	the	the	DET
inlawrev-3387	324	66	contract	contract	NOUN
inlawrev-3387	324	67	provider	provider	NOUN
inlawrev-3387	324	68	's	's	PART
inlawrev-3387	324	69	actions.^^	actions.^^	NOUN
inlawrev-3387	324	70	b.	b.	PROPN
inlawrev-3387	324	71	liability	liability	NOUN
inlawrev-3387	324	72	resultingfrom	resultingfrom	PROPN
inlawrev-3387	324	73	noncompliance	noncompliance	NOUN
inlawrev-3387	324	74	violating	violate	VERB
inlawrev-3387	324	75	the	the	DET
inlawrev-3387	324	76	requirements	requirement	NOUN
inlawrev-3387	324	77	oferisa	oferisa	PROPN
inlawrev-3387	324	78	section	section	PROPN
inlawrev-3387	324	79	404(c	404(c	PROPN
inlawrev-3387	324	80	)	)	PUNCT
inlawrev-3387	324	81	and	and	CCONJ
inlawrev-3387	324	82	the	the	DET
inlawrev-3387	324	83	dol	dol	ADJ
inlawrev-3387	324	84	regulations	regulation	NOUN
inlawrev-3387	324	85	results	result	VERB
inlawrev-3387	324	86	in	in	ADP
inlawrev-3387	324	87	a	a	DET
inlawrev-3387	324	88	breach	breach	NOUN
inlawrev-3387	324	89	of	of	ADP
inlawrev-3387	324	90	fiduciary	fiduciary	ADJ
inlawrev-3387	324	91	duty.^	duty.^	NOUN
inlawrev-3387	324	92	'	'	PUNCT
inlawrev-3387	324	93	therefore	therefore	ADV
inlawrev-3387	324	94	,	,	PUNCT
inlawrev-3387	324	95	the	the	DET
inlawrev-3387	324	96	parties	party	NOUN
inlawrev-3387	324	97	involved	involve	VERB
inlawrev-3387	324	98	with	with	ADP
inlawrev-3387	324	99	any	any	DET
inlawrev-3387	324	100	erisa	erisa	NOUN
inlawrev-3387	324	101	plan	plan	NOUN
inlawrev-3387	324	102	must	must	AUX
inlawrev-3387	324	103	understand	understand	VERB
inlawrev-3387	324	104	who	who	PRON
inlawrev-3387	324	105	the	the	DET
inlawrev-3387	324	106	plan	plan	NOUN
inlawrev-3387	324	107	fiduciaries	fiduciary	NOUN
inlawrev-3387	324	108	are	be	AUX
inlawrev-3387	324	109	and	and	CCONJ
inlawrev-3387	324	110	what	what	PRON
inlawrev-3387	324	111	duties	duty	NOUN
inlawrev-3387	324	112	are	be	AUX
inlawrev-3387	324	113	associated	associate	VERB
inlawrev-3387	324	114	with	with	ADP
inlawrev-3387	324	115	fiduciary	fiduciary	ADJ
inlawrev-3387	324	116	status	status	NOUN
inlawrev-3387	324	117	.	.	PUNCT
inlawrev-3387	325	1	certain	certain	ADJ
inlawrev-3387	325	2	plan	plan	NOUN
inlawrev-3387	325	3	fiduciaries	fiduciary	NOUN
inlawrev-3387	325	4	,	,	PUNCT
inlawrev-3387	325	5	such	such	ADJ
inlawrev-3387	325	6	as	as	ADP
inlawrev-3387	325	7	the	the	DET
inlawrev-3387	325	8	plan	plan	NOUN
inlawrev-3387	325	9	sponsor	sponsor	NOUN
inlawrev-3387	325	10	and	and	CCONJ
inlawrev-3387	325	11	trustee(s	trustee(s	NUM
inlawrev-3387	325	12	)	)	PUNCT
inlawrev-3387	325	13	,	,	PUNCT
inlawrev-3387	325	14	are	be	AUX
inlawrev-3387	325	15	fairly	fairly	ADV
inlawrev-3387	325	16	easy	easy	ADJ
inlawrev-3387	325	17	to	to	PART
inlawrev-3387	325	18	determine	determine	VERB
inlawrev-3387	325	19	because	because	SCONJ
inlawrev-3387	325	20	they	they	PRON
inlawrev-3387	325	21	are	be	AUX
inlawrev-3387	325	22	named	name	VERB
inlawrev-3387	325	23	in	in	ADP
inlawrev-3387	325	24	the	the	DET
inlawrev-3387	325	25	plan	plan	NOUN
inlawrev-3387	325	26	.	.	PUNCT
inlawrev-3387	326	1	however	however	ADV
inlawrev-3387	326	2	,	,	PUNCT
inlawrev-3387	326	3	other	other	ADJ
inlawrev-3387	326	4	parties	party	NOUN
inlawrev-3387	326	5	may	may	AUX
inlawrev-3387	326	6	also	also	ADV
inlawrev-3387	326	7	acquire	acquire	VERB
inlawrev-3387	326	8	fiduciary	fiduciary	ADJ
inlawrev-3387	326	9	status	status	NOUN
inlawrev-3387	326	10	by	by	ADP
inlawrev-3387	326	11	their	their	PRON
inlawrev-3387	326	12	actions	action	NOUN
inlawrev-3387	326	13	.	.	PUNCT
inlawrev-3387	327	1	erisa	erisa	NOUN
inlawrev-3387	327	2	section	section	NOUN
inlawrev-3387	327	3	3(21	3(21	NUM
inlawrev-3387	327	4	)	)	PUNCT
inlawrev-3387	327	5	and	and	CCONJ
inlawrev-3387	327	6	the	the	DET
inlawrev-3387	327	7	underlying	underlie	VERB
inlawrev-3387	327	8	dol	dol	ADJ
inlawrev-3387	327	9	regulations	regulation	NOUN
inlawrev-3387	327	10	define	define	VERB
inlawrev-3387	327	11	the	the	DET
inlawrev-3387	327	12	acts	act	NOUN
inlawrev-3387	327	13	that	that	PRON
inlawrev-3387	327	14	can	can	AUX
inlawrev-3387	327	15	lead	lead	VERB
inlawrev-3387	327	16	to	to	ADP
inlawrev-3387	327	17	fiduciary	fiduciary	ADJ
inlawrev-3387	327	18	status	status	NOUN
inlawrev-3387	327	19	.	.	PUNCT
inlawrev-3387	328	1	^^	^^	PROPN
inlawrev-3387	329	1	83	83	NUM
inlawrev-3387	329	2	.	.	PUNCT
inlawrev-3387	330	1	see	see	PROPN
inlawrev-3387	330	2	collins	collins	PROPN
inlawrev-3387	330	3	,	,	PUNCT
inlawrev-3387	330	4	supra	supra	PROPN
inlawrev-3387	330	5	note	note	NOUN
inlawrev-3387	330	6	1	1	NUM
inlawrev-3387	330	7	.	.	NUM
inlawrev-3387	330	8	84	84	NUM
inlawrev-3387	330	9	.	.	PUNCT
inlawrev-3387	331	1	see	see	VERB
inlawrev-3387	331	2	i	i	PRON
inlawrev-3387	331	3	d.	d.	PROPN
inlawrev-3387	331	4	85	85	NUM
inlawrev-3387	331	5	.	.	PUNCT
inlawrev-3387	332	1	see	see	VERB
inlawrev-3387	332	2	i	i	PRON
inlawrev-3387	332	3	d.	d.	PROPN
inlawrev-3387	332	4	86	86	NUM
inlawrev-3387	332	5	.	.	PUNCT
inlawrev-3387	333	1	see	see	VERB
inlawrev-3387	333	2	i	i	PRON
inlawrev-3387	333	3	d.	d.	PROPN
inlawrev-3387	333	4	87	87	NUM
inlawrev-3387	333	5	.	.	PUNCT
inlawrev-3387	334	1	see	see	VERB
inlawrev-3387	334	2	rules	rule	NOUN
inlawrev-3387	334	3	and	and	CCONJ
inlawrev-3387	334	4	regulations	regulation	NOUN
inlawrev-3387	334	5	for	for	ADP
inlawrev-3387	334	6	fiduciary	fiduciary	ADJ
inlawrev-3387	334	7	responsibility	responsibility	NOUN
inlawrev-3387	334	8	,	,	PUNCT
inlawrev-3387	334	9	29	29	NUM
inlawrev-3387	334	10	c.f.r	c.f.r	NOUN
inlawrev-3387	334	11	.	.	PUNCT
inlawrev-3387	335	1	§	§	PROPN
inlawrev-3387	335	2	2250.404c1(b)(3	2250.404c1(b)(3	NUM
inlawrev-3387	335	3	)	)	PUNCT
inlawrev-3387	335	4	(	(	PUNCT
inlawrev-3387	335	5	1998	1998	NUM
inlawrev-3387	335	6	)	)	PUNCT
inlawrev-3387	335	7	.	.	PUNCT
inlawrev-3387	336	1	88	88	NUM
inlawrev-3387	336	2	.	.	PUNCT
inlawrev-3387	337	1	see	see	VERB
inlawrev-3387	337	2	collins	collins	PROPN
inlawrev-3387	337	3	,	,	PUNCT
inlawrev-3387	337	4	supra	supra	PROPN
inlawrev-3387	337	5	note	note	NOUN
inlawrev-3387	337	6	1	1	NUM
inlawrev-3387	337	7	,	,	PUNCT
inlawrev-3387	337	8	89	89	NUM
inlawrev-3387	337	9	.	.	PUNCT
inlawrev-3387	338	1	see	see	VERB
inlawrev-3387	338	2	i	i	PRON
inlawrev-3387	338	3	d.	d.	PROPN
inlawrev-3387	338	4	90	90	NUM
inlawrev-3387	338	5	.	.	PUNCT
inlawrev-3387	339	1	see	see	VERB
inlawrev-3387	339	2	i	i	PRON
inlawrev-3387	339	3	d.	d.	PROPN
inlawrev-3387	339	4	91	91	NUM
inlawrev-3387	339	5	.	.	PUNCT
inlawrev-3387	340	1	see	see	VERB
inlawrev-3387	340	2	i	i	PRON
inlawrev-3387	340	3	d.	d.	PROPN
inlawrev-3387	340	4	92	92	NUM
inlawrev-3387	340	5	.	.	PUNCT
inlawrev-3387	341	1	29	29	NUM
inlawrev-3387	341	2	u.s.c	u.s.c	ADJ
inlawrev-3387	341	3	.	.	PUNCT
inlawrev-3387	342	1	§	§	PROPN
inlawrev-3387	342	2	1002(21	1002(21	NUM
inlawrev-3387	342	3	)	)	PUNCT
inlawrev-3387	342	4	(	(	PUNCT
inlawrev-3387	342	5	1994	1994	NUM
inlawrev-3387	342	6	)	)	PUNCT
inlawrev-3387	342	7	;	;	PUNCT
inlawrev-3387	342	8	definition	definition	NOUN
inlawrev-3387	342	9	of	of	ADP
inlawrev-3387	342	10	terms	term	NOUN
inlawrev-3387	342	11	,	,	PUNCT
inlawrev-3387	342	12	29	29	NUM
inlawrev-3387	342	13	c.f.r	c.f.r	NOUN
inlawrev-3387	342	14	.	.	PUNCT
inlawrev-3387	343	1	§	§	PROPN
inlawrev-3387	343	2	§	§	PROPN
inlawrev-3387	343	3	251	251	NUM
inlawrev-3387	343	4	0.3	0.3	NUM
inlawrev-3387	343	5	-	-	SYM
inlawrev-3387	343	6	2	2	NUM
inlawrev-3387	343	7	l(c)-(e	l(c)-(e	NOUN
inlawrev-3387	343	8	)	)	PUNCT
inlawrev-3387	343	9	(	(	PUNCT
inlawrev-3387	343	10	1998	1998	NUM
inlawrev-3387	343	11	)	)	PUNCT
inlawrev-3387	343	12	.	.	PUNCT
inlawrev-3387	344	1	1480	1480	NUM
inlawrev-3387	344	2	indiana	indiana	PROPN
inlawrev-3387	344	3	law	law	PROPN
inlawrev-3387	344	4	review	review	NOUN
inlawrev-3387	345	1	[	[	X
inlawrev-3387	345	2	vol	vol	NOUN
inlawrev-3387	345	3	.	.	PUNCT
inlawrev-3387	346	1	32:1467	32:1467	X
inlawrev-3387	346	2	any	any	DET
inlawrev-3387	346	3	person	person	NOUN
inlawrev-3387	346	4	can	can	AUX
inlawrev-3387	346	5	become	become	VERB
inlawrev-3387	346	6	a	a	DET
inlawrev-3387	346	7	fiduciary	fiduciary	NOUN
inlawrev-3387	346	8	to	to	ADP
inlawrev-3387	346	9	the	the	DET
inlawrev-3387	346	10	extent	extent	NOUN
inlawrev-3387	346	11	that	that	SCONJ
inlawrev-3387	346	12	the	the	DET
inlawrev-3387	346	13	person	person	NOUN
inlawrev-3387	346	14	(	(	PUNCT
inlawrev-3387	346	15	1	1	X
inlawrev-3387	346	16	)	)	PUNCT
inlawrev-3387	346	17	exercises	exercise	VERB
inlawrev-3387	346	18	any	any	DET
inlawrev-3387	346	19	discretionary	discretionary	ADJ
inlawrev-3387	346	20	authority	authority	NOUN
inlawrev-3387	346	21	or	or	CCONJ
inlawrev-3387	346	22	control	control	NOUN
inlawrev-3387	346	23	over	over	ADP
inlawrev-3387	346	24	the	the	DET
inlawrev-3387	346	25	management	management	NOUN
inlawrev-3387	346	26	of	of	ADP
inlawrev-3387	346	27	the	the	DET
inlawrev-3387	346	28	plan	plan	NOUN
inlawrev-3387	346	29	or	or	CCONJ
inlawrev-3387	346	30	disposition	disposition	NOUN
inlawrev-3387	346	31	of	of	ADP
inlawrev-3387	346	32	its	its	PRON
inlawrev-3387	346	33	assets	asset	NOUN
inlawrev-3387	346	34	,	,	PUNCT
inlawrev-3387	346	35	(	(	PUNCT
inlawrev-3387	346	36	2	2	X
inlawrev-3387	346	37	)	)	PUNCT
inlawrev-3387	346	38	gives	give	VERB
inlawrev-3387	346	39	investment	investment	NOUN
inlawrev-3387	346	40	advice	advice	NOUN
inlawrev-3387	346	41	or	or	CCONJ
inlawrev-3387	346	42	has	have	VERB
inlawrev-3387	346	43	authority	authority	NOUN
inlawrev-3387	346	44	to	to	PART
inlawrev-3387	346	45	give	give	VERB
inlawrev-3387	346	46	such	such	ADJ
inlawrev-3387	346	47	advice	advice	NOUN
inlawrev-3387	346	48	with	with	ADP
inlawrev-3387	346	49	respect	respect	NOUN
inlawrev-3387	346	50	to	to	PART
inlawrev-3387	346	51	plan	plan	VERB
inlawrev-3387	346	52	assets	asset	NOUN
inlawrev-3387	346	53	,	,	PUNCT
inlawrev-3387	346	54	or	or	CCONJ
inlawrev-3387	346	55	(	(	PUNCT
inlawrev-3387	346	56	3	3	X
inlawrev-3387	346	57	)	)	PUNCT
inlawrev-3387	346	58	has	have	VERB
inlawrev-3387	346	59	any	any	DET
inlawrev-3387	346	60	discretionary	discretionary	ADJ
inlawrev-3387	346	61	authority	authority	NOUN
inlawrev-3387	346	62	or	or	CCONJ
inlawrev-3387	346	63	responsibility	responsibility	NOUN
inlawrev-3387	346	64	in	in	ADP
inlawrev-3387	346	65	the	the	DET
inlawrev-3387	346	66	administration	administration	NOUN
inlawrev-3387	346	67	of	of	ADP
inlawrev-3387	346	68	the	the	DET
inlawrev-3387	346	69	plan.^^	plan.^^	NOUN
inlawrev-3387	346	70	persons	person	NOUN
inlawrev-3387	346	71	who	who	PRON
inlawrev-3387	346	72	have	have	VERB
inlawrev-3387	346	73	any	any	DET
inlawrev-3387	346	74	discretionary	discretionary	ADJ
inlawrev-3387	346	75	authority	authority	NOUN
inlawrev-3387	346	76	with	with	ADP
inlawrev-3387	346	77	respect	respect	NOUN
inlawrev-3387	346	78	to	to	ADP
inlawrev-3387	346	79	any	any	DET
inlawrev-3387	346	80	aspect	aspect	NOUN
inlawrev-3387	346	81	of	of	ADP
inlawrev-3387	346	82	the	the	DET
inlawrev-3387	346	83	plan	plan	NOUN
inlawrev-3387	346	84	or	or	CCONJ
inlawrev-3387	346	85	its	its	PRON
inlawrev-3387	346	86	assets	asset	NOUN
inlawrev-3387	346	87	should	should	AUX
inlawrev-3387	346	88	be	be	AUX
inlawrev-3387	346	89	aware	aware	ADJ
inlawrev-3387	346	90	that	that	SCONJ
inlawrev-3387	346	91	they	they	PRON
inlawrev-3387	346	92	may	may	AUX
inlawrev-3387	346	93	have	have	AUX
inlawrev-3387	346	94	attained	attain	VERB
inlawrev-3387	346	95	fiduciary	fiduciary	ADJ
inlawrev-3387	346	96	status	status	NOUN
inlawrev-3387	346	97	.	.	PUNCT
inlawrev-3387	347	1	however	however	ADV
inlawrev-3387	347	2	,	,	PUNCT
inlawrev-3387	347	3	exactly	exactly	ADV
inlawrev-3387	347	4	what	what	PRON
inlawrev-3387	347	5	constitutes	constitute	VERB
inlawrev-3387	347	6	investment	investment	NOUN
inlawrev-3387	347	7	advice	advice	NOUN
inlawrev-3387	347	8	seems	seem	VERB
inlawrev-3387	347	9	less	less	ADV
inlawrev-3387	347	10	clear	clear	ADJ
inlawrev-3387	347	11	.	.	PUNCT
inlawrev-3387	348	1	recognizing	recognize	VERB
inlawrev-3387	348	2	the	the	DET
inlawrev-3387	348	3	need	need	NOUN
inlawrev-3387	348	4	for	for	ADP
inlawrev-3387	348	5	further	further	ADJ
inlawrev-3387	348	6	guidance	guidance	NOUN
inlawrev-3387	348	7	,	,	PUNCT
inlawrev-3387	348	8	the	the	DET
inlawrev-3387	348	9	dol	dol	NOUN
inlawrev-3387	348	10	issued	issue	VERB
inlawrev-3387	348	11	regulations	regulation	NOUN
inlawrev-3387	348	12	attempting	attempt	VERB
inlawrev-3387	348	13	to	to	PART
inlawrev-3387	348	14	clarify	clarify	VERB
inlawrev-3387	348	15	what	what	PRON
inlawrev-3387	348	16	constitutes	constitute	VERB
inlawrev-3387	348	17	investment	investment	NOUN
inlawrev-3387	348	18	advice	advice	NOUN
inlawrev-3387	348	19	,	,	PUNCT
inlawrev-3387	348	20	both	both	PRON
inlawrev-3387	348	21	generally	generally	ADV
inlawrev-3387	348	22	and	and	CCONJ
inlawrev-3387	348	23	specifically	specifically	ADV
inlawrev-3387	348	24	,	,	PUNCT
inlawrev-3387	348	25	with	with	ADP
inlawrev-3387	348	26	respect	respect	NOUN
inlawrev-3387	348	27	to	to	ADP
inlawrev-3387	348	28	erisa	erisa	NOUN
inlawrev-3387	348	29	section	section	NOUN
inlawrev-3387	348	30	404(c	404(c	PROPN
inlawrev-3387	348	31	)	)	PUNCT
inlawrev-3387	348	32	plans.^"^	plans.^"^	PROPN
inlawrev-3387	348	33	in	in	ADP
inlawrev-3387	348	34	general	general	ADJ
inlawrev-3387	348	35	,	,	PUNCT
inlawrev-3387	348	36	two	two	NUM
inlawrev-3387	348	37	conditions	condition	NOUN
inlawrev-3387	348	38	must	must	AUX
inlawrev-3387	348	39	be	be	AUX
inlawrev-3387	348	40	satisfied	satisfied	ADJ
inlawrev-3387	348	41	before	before	SCONJ
inlawrev-3387	348	42	a	a	DET
inlawrev-3387	348	43	person	person	NOUN
inlawrev-3387	348	44	is	be	AUX
inlawrev-3387	348	45	considered	consider	VERB
inlawrev-3387	348	46	to	to	PART
inlawrev-3387	348	47	have	have	AUX
inlawrev-3387	348	48	given	give	VERB
inlawrev-3387	348	49	investment	investment	NOUN
inlawrev-3387	348	50	advice.^^	advice.^^	PUNCT
inlawrev-3387	349	1	first	first	ADV
inlawrev-3387	349	2	,	,	PUNCT
inlawrev-3387	349	3	the	the	DET
inlawrev-3387	349	4	person	person	NOUN
inlawrev-3387	349	5	must	must	AUX
inlawrev-3387	349	6	"	"	PUNCT
inlawrev-3387	349	7	render	render	VERB
inlawrev-3387	349	8	.	.	PUNCT
inlawrev-3387	349	9	.	.	PUNCT
inlawrev-3387	349	10	.	.	PUNCT
inlawrev-3387	350	1	advice	advice	NOUN
inlawrev-3387	350	2	to	to	ADP
inlawrev-3387	350	3	the	the	DET
inlawrev-3387	350	4	plan	plan	NOUN
inlawrev-3387	350	5	as	as	ADP
inlawrev-3387	350	6	to	to	ADP
inlawrev-3387	350	7	the	the	DET
inlawrev-3387	350	8	value	value	NOUN
inlawrev-3387	350	9	of	of	ADP
inlawrev-3387	350	10	securities	security	NOUN
inlawrev-3387	350	11	or	or	CCONJ
inlawrev-3387	350	12	other	other	ADJ
inlawrev-3387	350	13	property	property	NOUN
inlawrev-3387	350	14	,	,	PUNCT
inlawrev-3387	350	15	or	or	CCONJ
inlawrev-3387	350	16	make	make	VERB
inlawrev-3387	350	17	.	.	PUNCT
inlawrev-3387	350	18	.	.	PUNCT
inlawrev-3387	350	19	.	.	PUNCT
inlawrev-3387	351	1	recommendation[s	recommendation[	NOUN
inlawrev-3387	351	2	]	]	PUNCT
inlawrev-3387	351	3	as	as	ADP
inlawrev-3387	351	4	to	to	ADP
inlawrev-3387	351	5	the	the	DET
inlawrev-3387	351	6	advisability	advisability	NOUN
inlawrev-3387	351	7	of	of	ADP
inlawrev-3387	351	8	investing	invest	VERB
inlawrev-3387	351	9	in	in	ADP
inlawrev-3387	351	10	,	,	PUNCT
inlawrev-3387	351	11	purchasing	purchasing	NOUN
inlawrev-3387	351	12	,	,	PUNCT
inlawrev-3387	351	13	or	or	CCONJ
inlawrev-3387	351	14	selling	sell	VERB
inlawrev-3387	351	15	securities	security	NOUN
inlawrev-3387	351	16	or	or	CCONJ
inlawrev-3387	351	17	other	other	ADJ
inlawrev-3387	351	18	property	property	NOUN
inlawrev-3387	351	19	.	.	PUNCT
inlawrev-3387	352	1	"^^	"^^	PROPN
inlawrev-3387	352	2	virtually	virtually	ADV
inlawrev-3387	352	3	any	any	DET
inlawrev-3387	352	4	advice	advice	NOUN
inlawrev-3387	352	5	concerning	concern	VERB
inlawrev-3387	352	6	investment	investment	NOUN
inlawrev-3387	352	7	in	in	ADP
inlawrev-3387	352	8	specific	specific	ADJ
inlawrev-3387	352	9	assets	asset	NOUN
inlawrev-3387	352	10	would	would	AUX
inlawrev-3387	352	11	appear	appear	VERB
inlawrev-3387	352	12	to	to	PART
inlawrev-3387	352	13	fall	fall	VERB
inlawrev-3387	352	14	within	within	ADP
inlawrev-3387	352	15	the	the	DET
inlawrev-3387	352	16	scope	scope	NOUN
inlawrev-3387	353	1	ofthis	ofthi	VERB
inlawrev-3387	353	2	condition	condition	NOUN
inlawrev-3387	353	3	.	.	PUNCT
inlawrev-3387	354	1	the	the	DET
inlawrev-3387	354	2	second	second	ADJ
inlawrev-3387	354	3	condition	condition	NOUN
inlawrev-3387	354	4	is	be	AUX
inlawrev-3387	354	5	satisfied	satisfied	ADJ
inlawrev-3387	354	6	if	if	SCONJ
inlawrev-3387	354	7	either	either	CCONJ
inlawrev-3387	354	8	(	(	PUNCT
inlawrev-3387	354	9	1	1	X
inlawrev-3387	354	10	)	)	PUNCT
inlawrev-3387	354	11	the	the	DET
inlawrev-3387	354	12	type	type	NOUN
inlawrev-3387	354	13	of	of	ADP
inlawrev-3387	354	14	advice	advice	NOUN
inlawrev-3387	354	15	described	describe	VERB
inlawrev-3387	354	16	by	by	ADP
inlawrev-3387	354	17	the	the	DET
inlawrev-3387	354	18	first	first	ADJ
inlawrev-3387	354	19	condition	condition	NOUN
inlawrev-3387	354	20	above	above	ADV
inlawrev-3387	354	21	is	be	AUX
inlawrev-3387	354	22	given	give	VERB
inlawrev-3387	354	23	on	on	ADP
inlawrev-3387	354	24	a	a	DET
inlawrev-3387	354	25	regular	regular	ADJ
inlawrev-3387	354	26	basis	basis	NOUN
inlawrev-3387	354	27	or	or	CCONJ
inlawrev-3387	354	28	pursuant	pursuant	ADJ
inlawrev-3387	354	29	to	to	ADP
inlawrev-3387	354	30	a	a	DET
inlawrev-3387	354	31	mutual	mutual	ADJ
inlawrev-3387	354	32	agreement	agreement	NOUN
inlawrev-3387	354	33	or	or	CCONJ
inlawrev-3387	354	34	understanding	understanding	NOUN
inlawrev-3387	354	35	,	,	PUNCT
inlawrev-3387	354	36	or	or	CCONJ
inlawrev-3387	354	37	(	(	PUNCT
inlawrev-3387	354	38	2	2	X
inlawrev-3387	354	39	)	)	PUNCT
inlawrev-3387	354	40	the	the	DET
inlawrev-3387	354	41	person	person	NOUN
inlawrev-3387	354	42	has	have	VERB
inlawrev-3387	354	43	discretionary	discretionary	ADJ
inlawrev-3387	354	44	authority	authority	NOUN
inlawrev-3387	354	45	to	to	PART
inlawrev-3387	354	46	buy	buy	VERB
inlawrev-3387	354	47	or	or	CCONJ
inlawrev-3387	354	48	sell	sell	VERB
inlawrev-3387	354	49	assets	asset	NOUN
inlawrev-3387	354	50	for	for	ADP
inlawrev-3387	354	51	the	the	DET
inlawrev-3387	354	52	plan.^^	plan.^^	NOUN
inlawrev-3387	354	53	the	the	DET
inlawrev-3387	354	54	interpretive	interpretive	ADJ
inlawrev-3387	354	55	bulletin	bulletin	NOUN
inlawrev-3387	354	56	issued	issue	VERB
inlawrev-3387	354	57	by	by	ADP
inlawrev-3387	354	58	the	the	DET
inlawrev-3387	354	59	dol	dol	NOUN
inlawrev-3387	354	60	in	in	ADP
inlawrev-3387	354	61	1996	1996	NUM
inlawrev-3387	354	62	further	far	ADV
inlawrev-3387	354	63	clarifies	clarify	VERB
inlawrev-3387	354	64	the	the	DET
inlawrev-3387	354	65	first	first	ADJ
inlawrev-3387	354	66	condition	condition	NOUN
inlawrev-3387	354	67	as	as	SCONJ
inlawrev-3387	354	68	it	it	PRON
inlawrev-3387	354	69	applies	apply	VERB
inlawrev-3387	354	70	to	to	ADP
inlawrev-3387	354	71	participant	participant	ADJ
inlawrev-3387	354	72	-	-	PUNCT
inlawrev-3387	354	73	directed	direct	VERB
inlawrev-3387	354	74	plans	plan	NOUN
inlawrev-3387	354	75	.	.	PUNCT
inlawrev-3387	355	1	it	it	PRON
inlawrev-3387	355	2	attempts	attempt	VERB
inlawrev-3387	355	3	to	to	PART
inlawrev-3387	355	4	distinguish	distinguish	VERB
inlawrev-3387	355	5	which	which	DET
inlawrev-3387	355	6	types	type	NOUN
inlawrev-3387	355	7	of	of	ADP
inlawrev-3387	355	8	information	information	NOUN
inlawrev-3387	355	9	given	give	VERB
inlawrev-3387	355	10	to	to	PART
inlawrev-3387	355	11	plan	plan	VERB
inlawrev-3387	355	12	participants	participant	NOUN
inlawrev-3387	355	13	and	and	CCONJ
inlawrev-3387	355	14	beneficiaries	beneficiary	NOUN
inlawrev-3387	355	15	constitute	constitute	VERB
inlawrev-3387	355	16	investment	investment	NOUN
inlawrev-3387	355	17	advice	advice	NOUN
inlawrev-3387	355	18	,	,	PUNCT
inlawrev-3387	355	19	giving	give	VERB
inlawrev-3387	355	20	rise	rise	NOUN
inlawrev-3387	355	21	to	to	ADP
inlawrev-3387	355	22	fiduciary	fiduciary	ADJ
inlawrev-3387	355	23	status	status	NOUN
inlawrev-3387	355	24	,	,	PUNCT
inlawrev-3387	355	25	from	from	ADP
inlawrev-3387	355	26	information	information	NOUN
inlawrev-3387	355	27	that	that	PRON
inlawrev-3387	355	28	constitutes	constitute	VERB
inlawrev-3387	355	29	only	only	ADV
inlawrev-3387	355	30	investment	investment	NOUN
inlawrev-3387	355	31	education	education	NOUN
inlawrev-3387	355	32	,	,	PUNCT
inlawrev-3387	355	33	which	which	PRON
inlawrev-3387	355	34	does	do	AUX
inlawrev-3387	355	35	not	not	PART
inlawrev-3387	355	36	confer	confer	VERB
inlawrev-3387	355	37	fiduciary	fiduciary	ADJ
inlawrev-3387	355	38	status	status	NOUN
inlawrev-3387	355	39	.	.	PUNCT
inlawrev-3387	355	40	^^	^^	PUNCT
inlawrev-3387	355	41	in	in	ADP
inlawrev-3387	355	42	defining	define	VERB
inlawrev-3387	355	43	investment	investment	NOUN
inlawrev-3387	355	44	advice	advice	NOUN
inlawrev-3387	355	45	,	,	PUNCT
inlawrev-3387	355	46	the	the	DET
inlawrev-3387	355	47	interpretive	interpretive	ADJ
inlawrev-3387	355	48	bulletin	bulletin	NOUN
inlawrev-3387	355	49	follows	follow	VERB
inlawrev-3387	355	50	the	the	DET
inlawrev-3387	355	51	definition	definition	NOUN
inlawrev-3387	355	52	given	give	VERB
inlawrev-3387	355	53	in	in	ADP
inlawrev-3387	355	54	the	the	DET
inlawrev-3387	355	55	previously	previously	ADV
inlawrev-3387	355	56	issued	issue	VERB
inlawrev-3387	355	57	regulations	regulation	NOUN
inlawrev-3387	355	58	and	and	CCONJ
inlawrev-3387	355	59	simply	simply	ADV
inlawrev-3387	355	60	restates	restate	VERB
inlawrev-3387	355	61	it	it	PRON
inlawrev-3387	355	62	to	to	PART
inlawrev-3387	355	63	apply	apply	VERB
inlawrev-3387	355	64	specifically	specifically	ADV
inlawrev-3387	355	65	to	to	ADP
inlawrev-3387	355	66	situations	situation	NOUN
inlawrev-3387	355	67	involving	involve	VERB
inlawrev-3387	355	68	the	the	DET
inlawrev-3387	355	69	advising	advising	NOUN
inlawrev-3387	355	70	of	of	ADP
inlawrev-3387	355	71	participants	participant	NOUN
inlawrev-3387	355	72	and	and	CCONJ
inlawrev-3387	355	73	beneficiaries.^^	beneficiaries.^^	X
inlawrev-3387	355	74	the	the	DET
inlawrev-3387	355	75	interpretive	interpretive	ADJ
inlawrev-3387	355	76	bulletin	bulletin	NOUN
inlawrev-3387	355	77	,	,	PUNCT
inlawrev-3387	355	78	however	however	ADV
inlawrev-3387	355	79	,	,	PUNCT
inlawrev-3387	355	80	gives	give	VERB
inlawrev-3387	355	81	some	some	DET
inlawrev-3387	355	82	meaningful	meaningful	ADJ
inlawrev-3387	355	83	direction	direction	NOUN
inlawrev-3387	355	84	concerning	concern	VERB
inlawrev-3387	355	85	the	the	DET
inlawrev-3387	355	86	types	type	NOUN
inlawrev-3387	355	87	of	of	ADP
inlawrev-3387	355	88	information	information	NOUN
inlawrev-3387	355	89	that	that	PRON
inlawrev-3387	355	90	constitute	constitute	VERB
inlawrev-3387	355	91	investment	investment	NOUN
inlawrev-3387	355	92	education	education	NOUN
inlawrev-3387	355	93	which	which	PRON
inlawrev-3387	355	94	may	may	AUX
inlawrev-3387	355	95	be	be	AUX
inlawrev-3387	355	96	provided	provide	VERB
inlawrev-3387	355	97	by	by	ADP
inlawrev-3387	355	98	plan	plan	NOUN
inlawrev-3387	355	99	sponsors	sponsor	NOUN
inlawrev-3387	355	100	or	or	CCONJ
inlawrev-3387	355	101	contract	contract	NOUN
inlawrev-3387	355	102	fund	fund	NOUN
inlawrev-3387	355	103	providers	provider	NOUN
inlawrev-3387	355	104	to	to	ADP
inlawrev-3387	355	105	participants	participant	NOUN
inlawrev-3387	355	106	and	and	CCONJ
inlawrev-3387	355	107	beneficiaries	beneficiary	NOUN
inlawrev-3387	355	108	without	without	ADP
inlawrev-3387	355	109	imposing	impose	VERB
inlawrev-3387	355	110	additional	additional	ADJ
inlawrev-3387	355	111	liability.^^	liability.^^	NOUN
inlawrev-3387	355	112	under	under	ADP
inlawrev-3387	355	113	the	the	DET
inlawrev-3387	355	114	provisions	provision	NOUN
inlawrev-3387	355	115	ofthe	ofthe	VERB
inlawrev-3387	355	116	93	93	NUM
inlawrev-3387	355	117	.	.	PUNCT
inlawrev-3387	356	1	29	29	NUM
inlawrev-3387	356	2	u.s.c	u.s.c	ADJ
inlawrev-3387	356	3	.	.	PUNCT
inlawrev-3387	357	1	§	§	PROPN
inlawrev-3387	357	2	1002(21)(a	1002(21)(a	NUM
inlawrev-3387	357	3	)	)	PUNCT
inlawrev-3387	357	4	(	(	PUNCT
inlawrev-3387	357	5	1994	1994	NUM
inlawrev-3387	357	6	)	)	PUNCT
inlawrev-3387	357	7	.	.	PUNCT
inlawrev-3387	358	1	94	94	NUM
inlawrev-3387	358	2	.	.	NOUN
inlawrev-3387	358	3	29	29	NUM
inlawrev-3387	358	4	c.f.r	c.f.r	NOUN
inlawrev-3387	358	5	.	.	PUNCT
inlawrev-3387	359	1	§	§	PROPN
inlawrev-3387	359	2	2510.3	2510.3	NUM
inlawrev-3387	359	3	-	-	SYM
inlawrev-3387	359	4	21	21	NUM
inlawrev-3387	359	5	(	(	PUNCT
inlawrev-3387	359	6	1998	1998	NUM
inlawrev-3387	359	7	)	)	PUNCT
inlawrev-3387	359	8	;	;	PUNCT
inlawrev-3387	359	9	interpretive	interpretive	ADJ
inlawrev-3387	359	10	bulletins	bulletin	NOUN
inlawrev-3387	359	11	,	,	PUNCT
inlawrev-3387	359	12	29	29	NUM
inlawrev-3387	359	13	c.f.r	c.f.r	NOUN
inlawrev-3387	359	14	.	.	PUNCT
inlawrev-3387	360	1	§	§	PROPN
inlawrev-3387	360	2	2509.96	2509.96	NUM
inlawrev-3387	360	3	-	-	SYM
inlawrev-3387	360	4	1	1	NUM
inlawrev-3387	360	5	(	(	PUNCT
inlawrev-3387	360	6	1998	1998	NUM
inlawrev-3387	360	7	)	)	PUNCT
inlawrev-3387	360	8	.	.	PUNCT
inlawrev-3387	361	1	95	95	NUM
inlawrev-3387	361	2	.	.	PUNCT
inlawrev-3387	362	1	m	m	AUX
inlawrev-3387	362	2	§	§	VERB
inlawrev-3387	362	3	2510.3	2510.3	NUM
inlawrev-3387	362	4	-	-	PUNCT
inlawrev-3387	362	5	21(c)(l	21(c)(l	NUM
inlawrev-3387	362	6	)	)	PUNCT
inlawrev-3387	362	7	.	.	PUNCT
inlawrev-3387	363	1	96	96	NUM
inlawrev-3387	363	2	.	.	X
inlawrev-3387	364	1	m§2510.3	m§2510.3	PROPN
inlawrev-3387	364	2	-	-	PUNCT
inlawrev-3387	364	3	21(c)(l)(i	21(c)(l)(i	NUM
inlawrev-3387	364	4	)	)	PUNCT
inlawrev-3387	364	5	.	.	PUNCT
inlawrev-3387	365	1	97	97	NUM
inlawrev-3387	365	2	.	.	PUNCT
inlawrev-3387	366	1	i	i	PRON
inlawrev-3387	366	2	d.	d.	PROPN
inlawrev-3387	366	3	§	§	PROPN
inlawrev-3387	366	4	2510.3	2510.3	NUM
inlawrev-3387	366	5	-	-	PUNCT
inlawrev-3387	366	6	21(c)(l)(ii	21(c)(l)(ii	NUM
inlawrev-3387	366	7	)	)	PUNCT
inlawrev-3387	366	8	.	.	PUNCT
inlawrev-3387	367	1	98	98	NUM
inlawrev-3387	367	2	.	.	PUNCT
inlawrev-3387	368	1	i	i	PRON
inlawrev-3387	368	2	d.	d.	PROPN
inlawrev-3387	368	3	§	§	PROPN
inlawrev-3387	368	4	2509.96	2509.96	PROPN
inlawrev-3387	368	5	-	-	SYM
inlawrev-3387	368	6	l(b	l(b	PROPN
inlawrev-3387	368	7	)	)	PUNCT
inlawrev-3387	368	8	.	.	PUNCT
inlawrev-3387	369	1	99	99	NUM
inlawrev-3387	369	2	.	.	PUNCT
inlawrev-3387	370	1	i	i	PRON
inlawrev-3387	370	2	d.	d.	PROPN
inlawrev-3387	370	3	§	§	PROPN
inlawrev-3387	370	4	2509.961(c	2509.961(c	PROPN
inlawrev-3387	370	5	)	)	PUNCT
inlawrev-3387	370	6	.	.	PUNCT
inlawrev-3387	371	1	the	the	DET
inlawrev-3387	371	2	definition	definition	NOUN
inlawrev-3387	371	3	of	of	ADP
inlawrev-3387	371	4	investment	investment	NOUN
inlawrev-3387	371	5	advice	advice	NOUN
inlawrev-3387	371	6	in	in	ADP
inlawrev-3387	371	7	the	the	DET
inlawrev-3387	371	8	interpretive	interpretive	ADJ
inlawrev-3387	371	9	bulletin	bulletin	NOUN
inlawrev-3387	371	10	mirrors	mirror	NOUN
inlawrev-3387	371	11	that	that	PRON
inlawrev-3387	371	12	of	of	ADP
inlawrev-3387	371	13	the	the	DET
inlawrev-3387	371	14	earlier	early	ADV
inlawrev-3387	371	15	issued	issue	VERB
inlawrev-3387	371	16	29	29	NUM
inlawrev-3387	371	17	c.f.r	c.f.r	NOUN
inlawrev-3387	371	18	.	.	PUNCT
inlawrev-3387	372	1	§	§	PROPN
inlawrev-3387	372	2	2510.3	2510.3	NUM
inlawrev-3387	372	3	-	-	PUNCT
inlawrev-3387	372	4	21(c)(l	21(c)(l	NUM
inlawrev-3387	372	5	)	)	PUNCT
inlawrev-3387	372	6	.	.	PUNCT
inlawrev-3387	373	1	100	100	NUM
inlawrev-3387	373	2	.	.	PUNCT
inlawrev-3387	374	1	i	i	PRON
inlawrev-3387	374	2	d.	d.	PROPN
inlawrev-3387	374	3	§	§	PROPN
inlawrev-3387	374	4	2509.961(d	2509.961(d	NUM
inlawrev-3387	374	5	)	)	PUNCT
inlawrev-3387	374	6	.	.	PUNCT
inlawrev-3387	375	1	additional	additional	ADJ
inlawrev-3387	375	2	liability	liability	NOUN
inlawrev-3387	375	3	includes	include	VERB
inlawrev-3387	375	4	lack	lack	NOUN
inlawrev-3387	375	5	of	of	ADP
inlawrev-3387	375	6	erisa	erisa	NOUN
inlawrev-3387	375	7	section	section	NOUN
inlawrev-3387	375	8	404(c	404(c	PROPN
inlawrev-3387	375	9	)	)	PUNCT
inlawrev-3387	375	10	protection	protection	NOUN
inlawrev-3387	375	11	for	for	ADP
inlawrev-3387	375	12	plan	plan	NOUN
inlawrev-3387	375	13	fiduciaries	fiduciary	NOUN
inlawrev-3387	375	14	and	and	CCONJ
inlawrev-3387	375	15	the	the	DET
inlawrev-3387	375	16	establishment	establishment	NOUN
inlawrev-3387	375	17	of	of	ADP
inlawrev-3387	375	18	fiduciary	fiduciary	ADJ
inlawrev-3387	375	19	status	status	NOUN
inlawrev-3387	375	20	for	for	ADP
inlawrev-3387	375	21	a	a	DET
inlawrev-3387	375	22	contract	contract	NOUN
inlawrev-3387	375	23	fund	fund	NOUN
inlawrev-3387	375	24	provider	provider	NOUN
inlawrev-3387	375	25	or	or	CCONJ
inlawrev-3387	375	26	other	other	ADJ
inlawrev-3387	375	27	person	person	NOUN
inlawrev-3387	375	28	who	who	PRON
inlawrev-3387	375	29	was	be	AUX
inlawrev-3387	375	30	not	not	PART
inlawrev-3387	375	31	otherwise	otherwise	ADV
inlawrev-3387	375	32	a	a	DET
inlawrev-3387	375	33	plan	plan	NOUN
inlawrev-3387	375	34	fiduciary	fiduciary	ADJ
inlawrev-3387	375	35	before	before	SCONJ
inlawrev-3387	375	36	such	such	ADJ
inlawrev-3387	375	37	"	"	PUNCT
inlawrev-3387	375	38	advice	advice	NOUN
inlawrev-3387	375	39	"	"	PUNCT
inlawrev-3387	375	40	is	be	AUX
inlawrev-3387	375	41	given	give	VERB
inlawrev-3387	375	42	.	.	PUNCT
inlawrev-3387	376	1	i	i	PRON
inlawrev-3387	376	2	d.	d.	PROPN
inlawrev-3387	376	3	§	§	PROPN
inlawrev-3387	376	4	2509.96	2509.96	PROPN
inlawrev-3387	376	5	-	-	SYM
inlawrev-3387	376	6	l(b	l(b	PROPN
inlawrev-3387	376	7	)	)	PUNCT
inlawrev-3387	376	8	.	.	PUNCT
inlawrev-3387	377	1	1	1	NUM
inlawrev-3387	377	2	999	999	NUM
inlawrev-3387	377	3	]	]	PUNCT
inlawrev-3387	377	4	compliance	compliance	NOUN
inlawrev-3387	377	5	under	under	ADP
inlawrev-3387	377	6	erisa	erisa	PROPN
inlawrev-3387	377	7	§	§	PROPN
inlawrev-3387	377	8	404(c	404(c	PROPN
inlawrev-3387	377	9	)	)	PUNCT
inlawrev-3387	377	10	1481	1481	NUM
inlawrev-3387	377	11	bulletin	bulletin	NOUN
inlawrev-3387	377	12	,	,	PUNCT
inlawrev-3387	377	13	the	the	DET
inlawrev-3387	377	14	types	type	NOUN
inlawrev-3387	377	15	of	of	ADP
inlawrev-3387	377	16	information	information	NOUN
inlawrev-3387	377	17	which	which	PRON
inlawrev-3387	377	18	constitute	constitute	VERB
inlawrev-3387	377	19	investment	investment	NOUN
inlawrev-3387	377	20	education	education	NOUN
inlawrev-3387	377	21	,	,	PUNCT
inlawrev-3387	377	22	not	not	PART
inlawrev-3387	377	23	investment	investment	NOUN
inlawrev-3387	377	24	advice	advice	NOUN
inlawrev-3387	377	25	,	,	PUNCT
inlawrev-3387	377	26	are	be	AUX
inlawrev-3387	377	27	:	:	PUNCT
inlawrev-3387	377	28	(	(	PUNCT
inlawrev-3387	377	29	1	1	X
inlawrev-3387	377	30	)	)	PUNCT
inlawrev-3387	377	31	general	general	ADJ
inlawrev-3387	377	32	information	information	NOUN
inlawrev-3387	377	33	about	about	ADP
inlawrev-3387	377	34	the	the	DET
inlawrev-3387	377	35	benefits	benefit	NOUN
inlawrev-3387	377	36	of	of	ADP
inlawrev-3387	377	37	plan	plan	NOUN
inlawrev-3387	377	38	participation	participation	NOUN
inlawrev-3387	377	39	and	and	CCONJ
inlawrev-3387	377	40	general	general	ADJ
inlawrev-3387	377	41	information	information	NOUN
inlawrev-3387	377	42	about	about	ADP
inlawrev-3387	377	43	the	the	DET
inlawrev-3387	377	44	investment	investment	NOUN
inlawrev-3387	377	45	alternatives	alternative	NOUN
inlawrev-3387	377	46	available	available	ADJ
inlawrev-3387	377	47	under	under	ADP
inlawrev-3387	377	48	the	the	DET
inlawrev-3387	377	49	plan	plan	NOUN
inlawrev-3387	377	50	,	,	PUNCT
inlawrev-3387	377	51	including	include	VERB
inlawrev-3387	377	52	risk	risk	NOUN
inlawrev-3387	377	53	and	and	CCONJ
inlawrev-3387	377	54	return	return	NOUN
inlawrev-3387	377	55	characteristics	characteristic	NOUN
inlawrev-3387	377	56	,	,	PUNCT
inlawrev-3387	377	57	historical	historical	ADJ
inlawrev-3387	377	58	return	return	NOUN
inlawrev-3387	377	59	information	information	NOUN
inlawrev-3387	377	60	,	,	PUNCT
inlawrev-3387	377	61	and	and	CCONJ
inlawrev-3387	377	62	prospectuses	prospectus	NOUN
inlawrev-3387	377	63	.	.	PUNCT
inlawrev-3387	378	1	'^^	'^^	NUM
inlawrev-3387	378	2	the	the	DET
inlawrev-3387	378	3	information	information	NOUN
inlawrev-3387	378	4	may	may	AUX
inlawrev-3387	378	5	not	not	PART
inlawrev-3387	378	6	pertain	pertain	VERB
inlawrev-3387	378	7	to	to	ADP
inlawrev-3387	378	8	a	a	DET
inlawrev-3387	378	9	particular	particular	ADJ
inlawrev-3387	378	10	investment	investment	NOUN
inlawrev-3387	378	11	or	or	CCONJ
inlawrev-3387	378	12	a	a	DET
inlawrev-3387	378	13	particular	particular	ADJ
inlawrev-3387	378	14	participant	participant	NOUN
inlawrev-3387	378	15	or	or	CCONJ
inlawrev-3387	378	16	beneficiary	beneficiary	NOUN
inlawrev-3387	378	17	.	.	PUNCT
inlawrev-3387	379	1	'^^	'^^	X
inlawrev-3387	379	2	(	(	PUNCT
inlawrev-3387	379	3	2	2	NUM
inlawrev-3387	379	4	)	)	PUNCT
inlawrev-3387	379	5	information	information	NOUN
inlawrev-3387	379	6	about	about	ADP
inlawrev-3387	379	7	general	general	ADJ
inlawrev-3387	379	8	investment	investment	NOUN
inlawrev-3387	379	9	concepts	concept	NOUN
inlawrev-3387	379	10	,	,	PUNCT
inlawrev-3387	379	11	differences	difference	NOUN
inlawrev-3387	379	12	between	between	ADP
inlawrev-3387	379	13	asset	asset	NOUN
inlawrev-3387	379	14	classes	class	NOUN
inlawrev-3387	379	15	such	such	ADJ
inlawrev-3387	379	16	as	as	ADP
inlawrev-3387	379	17	equities	equity	NOUN
inlawrev-3387	379	18	and	and	CCONJ
inlawrev-3387	379	19	bonds	bond	NOUN
inlawrev-3387	379	20	,	,	PUNCT
inlawrev-3387	379	21	estimating	estimate	VERB
inlawrev-3387	379	22	future	future	ADJ
inlawrev-3387	379	23	needs	need	NOUN
inlawrev-3387	379	24	(	(	PUNCT
inlawrev-3387	379	25	including	include	VERB
inlawrev-3387	379	26	accounting	account	VERB
inlawrev-3387	379	27	for	for	ADP
inlawrev-3387	379	28	inflation	inflation	NOUN
inlawrev-3387	379	29	)	)	PUNCT
inlawrev-3387	379	30	,	,	PUNCT
inlawrev-3387	379	31	and	and	CCONJ
inlawrev-3387	379	32	assessing	assess	VERB
inlawrev-3387	379	33	risk	risk	NOUN
inlawrev-3387	379	34	.	.	PUNCT
inlawrev-3387	379	35	'	'	PUNCT
inlawrev-3387	380	1	°	°	NOUN
inlawrev-3387	380	2	^	^	SYM
inlawrev-3387	380	3	(	(	PUNCT
inlawrev-3387	380	4	3	3	X
inlawrev-3387	380	5	)	)	PUNCT
inlawrev-3387	380	6	charts	chart	NOUN
inlawrev-3387	380	7	or	or	CCONJ
inlawrev-3387	380	8	graphs	graph	NOUN
inlawrev-3387	380	9	based	base	VERB
inlawrev-3387	380	10	on	on	ADP
inlawrev-3387	380	11	generally	generally	ADV
inlawrev-3387	380	12	accepted	accept	VERB
inlawrev-3387	380	13	investment	investment	NOUN
inlawrev-3387	380	14	theories	theory	NOUN
inlawrev-3387	380	15	as	as	ADV
inlawrev-3387	380	16	long	long	ADV
inlawrev-3387	380	17	as	as	SCONJ
inlawrev-3387	380	18	they	they	PRON
inlawrev-3387	380	19	are	be	AUX
inlawrev-3387	380	20	available	available	ADJ
inlawrev-3387	380	21	to	to	ADP
inlawrev-3387	380	22	all	all	DET
inlawrev-3387	380	23	participants	participant	NOUN
inlawrev-3387	380	24	and	and	CCONJ
inlawrev-3387	380	25	beneficiaries	beneficiary	NOUN
inlawrev-3387	380	26	and	and	CCONJ
inlawrev-3387	380	27	disclose	disclose	VERB
inlawrev-3387	380	28	all	all	DET
inlawrev-3387	380	29	facts	fact	NOUN
inlawrev-3387	380	30	and	and	CCONJ
inlawrev-3387	380	31	assumptions	assumption	NOUN
inlawrev-3387	380	32	on	on	ADP
inlawrev-3387	380	33	which	which	PRON
inlawrev-3387	380	34	they	they	PRON
inlawrev-3387	380	35	are	be	AUX
inlawrev-3387	380	36	based	base	VERB
inlawrev-3387	380	37	.	.	PUNCT
inlawrev-3387	380	38	'	'	PUNCT
inlawrev-3387	380	39	^	^	PUNCT
inlawrev-3387	380	40	(	(	PUNCT
inlawrev-3387	380	41	4	4	X
inlawrev-3387	380	42	)	)	PUNCT
inlawrev-3387	380	43	interactive	interactive	ADJ
inlawrev-3387	380	44	materials	material	NOUN
inlawrev-3387	380	45	such	such	ADJ
inlawrev-3387	380	46	as	as	ADP
inlawrev-3387	380	47	worksheets	worksheet	NOUN
inlawrev-3387	380	48	,	,	PUNCT
inlawrev-3387	380	49	questionnaires	questionnaire	NOUN
inlawrev-3387	380	50	,	,	PUNCT
inlawrev-3387	380	51	or	or	CCONJ
inlawrev-3387	380	52	software	software	NOUN
inlawrev-3387	380	53	that	that	PRON
inlawrev-3387	380	54	is	be	AUX
inlawrev-3387	380	55	based	base	VERB
inlawrev-3387	380	56	on	on	ADP
inlawrev-3387	380	57	generally	generally	ADV
inlawrev-3387	380	58	accepted	accept	VERB
inlawrev-3387	380	59	investment	investment	NOUN
inlawrev-3387	380	60	theories	theory	NOUN
inlawrev-3387	380	61	as	as	ADV
inlawrev-3387	380	62	long	long	ADV
inlawrev-3387	380	63	as	as	SCONJ
inlawrev-3387	380	64	all	all	DET
inlawrev-3387	380	65	facts	fact	NOUN
inlawrev-3387	380	66	and	and	CCONJ
inlawrev-3387	380	67	assumptions	assumption	NOUN
inlawrev-3387	380	68	utilized	utilize	VERB
inlawrev-3387	380	69	are	be	AUX
inlawrev-3387	380	70	either	either	ADV
inlawrev-3387	380	71	disclosed	disclose	VERB
inlawrev-3387	380	72	or	or	CCONJ
inlawrev-3387	380	73	supplied	supply	VERB
inlawrev-3387	380	74	by	by	ADP
inlawrev-3387	380	75	the	the	DET
inlawrev-3387	380	76	participant	participant	NOUN
inlawrev-3387	380	77	or	or	CCONJ
inlawrev-3387	380	78	beneficiary	beneficiary	NOUN
inlawrev-3387	380	79	.	.	PUNCT
inlawrev-3387	381	1	'	'	PUNCT
inlawrev-3387	381	2	^^	^^	PUNCT
inlawrev-3387	381	3	the	the	DET
inlawrev-3387	381	4	above	above	ADJ
inlawrev-3387	381	5	is	be	AUX
inlawrev-3387	381	6	meant	mean	VERB
inlawrev-3387	381	7	to	to	PART
inlawrev-3387	381	8	be	be	AUX
inlawrev-3387	381	9	a	a	DET
inlawrev-3387	381	10	guide	guide	NOUN
inlawrev-3387	381	11	and	and	CCONJ
inlawrev-3387	381	12	is	be	AUX
inlawrev-3387	381	13	not	not	PART
inlawrev-3387	381	14	an	an	DET
inlawrev-3387	381	15	exhaustive	exhaustive	ADJ
inlawrev-3387	381	16	list	list	NOUN
inlawrev-3387	381	17	.	.	PUNCT
inlawrev-3387	382	1	'^^	'^^	X
inlawrev-3387	382	2	the	the	DET
inlawrev-3387	382	3	determination	determination	NOUN
inlawrev-3387	382	4	of	of	ADP
inlawrev-3387	382	5	what	what	PRON
inlawrev-3387	382	6	constitutes	constitute	VERB
inlawrev-3387	382	7	investment	investment	NOUN
inlawrev-3387	382	8	advice	advice	NOUN
inlawrev-3387	382	9	and	and	CCONJ
inlawrev-3387	382	10	what	what	PRON
inlawrev-3387	382	11	constitutes	constitute	VERB
inlawrev-3387	382	12	investment	investment	NOUN
inlawrev-3387	382	13	education	education	NOUN
inlawrev-3387	382	14	is	be	AUX
inlawrev-3387	382	15	based	base	VERB
inlawrev-3387	382	16	on	on	ADP
inlawrev-3387	382	17	the	the	DET
inlawrev-3387	382	18	facts	fact	NOUN
inlawrev-3387	382	19	and	and	CCONJ
inlawrev-3387	382	20	circumstances	circumstance	NOUN
inlawrev-3387	382	21	of	of	ADP
inlawrev-3387	382	22	each	each	DET
inlawrev-3387	382	23	case	case	NOUN
inlawrev-3387	382	24	.	.	PUNCT
inlawrev-3387	383	1	'^^	'^^	PROPN
inlawrev-3387	383	2	after	after	ADP
inlawrev-3387	383	3	determining	determine	VERB
inlawrev-3387	383	4	fiduciary	fiduciary	ADJ
inlawrev-3387	383	5	status	status	NOUN
inlawrev-3387	383	6	based	base	VERB
inlawrev-3387	383	7	on	on	ADP
inlawrev-3387	383	8	the	the	DET
inlawrev-3387	383	9	above	above	ADJ
inlawrev-3387	383	10	"	"	PUNCT
inlawrev-3387	383	11	discretion	discretion	NOUN
inlawrev-3387	383	12	"	"	PUNCT
inlawrev-3387	383	13	and	and	CCONJ
inlawrev-3387	383	14	"	"	PUNCT
inlawrev-3387	383	15	investment	investment	NOUN
inlawrev-3387	383	16	advice	advice	NOUN
inlawrev-3387	383	17	"	"	PUNCT
inlawrev-3387	383	18	criteria	criterion	NOUN
inlawrev-3387	383	19	,	,	PUNCT
inlawrev-3387	383	20	a	a	DET
inlawrev-3387	383	21	fiduciary	fiduciary	NOUN
inlawrev-3387	383	22	should	should	AUX
inlawrev-3387	383	23	understand	understand	VERB
inlawrev-3387	383	24	the	the	DET
inlawrev-3387	383	25	duties	duty	NOUN
inlawrev-3387	383	26	required	require	VERB
inlawrev-3387	383	27	by	by	ADP
inlawrev-3387	383	28	erisa	erisa	NOUN
inlawrev-3387	383	29	to	to	PART
inlawrev-3387	383	30	avoid	avoid	VERB
inlawrev-3387	383	31	liability	liability	NOUN
inlawrev-3387	383	32	for	for	ADP
inlawrev-3387	383	33	breach	breach	NOUN
inlawrev-3387	383	34	of	of	ADP
inlawrev-3387	383	35	those	those	DET
inlawrev-3387	383	36	duties	duty	NOUN
inlawrev-3387	383	37	.	.	PUNCT
inlawrev-3387	384	1	erisa	erisa	NOUN
inlawrev-3387	384	2	requires	require	VERB
inlawrev-3387	384	3	that	that	SCONJ
inlawrev-3387	384	4	fiduciaries	fiduciary	NOUN
inlawrev-3387	384	5	meet	meet	VERB
inlawrev-3387	384	6	a	a	DET
inlawrev-3387	384	7	"	"	PUNCT
inlawrev-3387	384	8	prudent	prudent	ADJ
inlawrev-3387	384	9	man	man	NOUN
inlawrev-3387	384	10	"	"	PUNCT
inlawrev-3387	384	11	standard	standard	NOUN
inlawrev-3387	384	12	of	of	ADP
inlawrev-3387	384	13	care	care	NOUN
inlawrev-3387	384	14	.	.	PUNCT
inlawrev-3387	385	1	'^^	'^^	X
inlawrev-3387	386	1	adhering	adhere	VERB
inlawrev-3387	386	2	to	to	ADP
inlawrev-3387	386	3	the	the	DET
inlawrev-3387	386	4	"	"	PUNCT
inlawrev-3387	386	5	prudent	prudent	ADJ
inlawrev-3387	386	6	man	man	NOUN
inlawrev-3387	386	7	"	"	PUNCT
inlawrev-3387	386	8	standard	standard	NOUN
inlawrev-3387	386	9	,	,	PUNCT
inlawrev-3387	386	10	a	a	DET
inlawrev-3387	386	11	plan	plan	NOUN
inlawrev-3387	386	12	fiduciary	fiduciary	ADJ
inlawrev-3387	386	13	must	must	AUX
inlawrev-3387	386	14	act	act	VERB
inlawrev-3387	386	15	solely	solely	ADV
inlawrev-3387	386	16	in	in	ADP
inlawrev-3387	386	17	the	the	DET
inlawrev-3387	386	18	interest	interest	NOUN
inlawrev-3387	386	19	of	of	ADP
inlawrev-3387	386	20	plan	plan	NOUN
inlawrev-3387	386	21	participants	participant	NOUN
inlawrev-3387	386	22	and	and	CCONJ
inlawrev-3387	386	23	beneficiaries	beneficiary	NOUN
inlawrev-3387	386	24	for	for	ADP
inlawrev-3387	386	25	the	the	DET
inlawrev-3387	386	26	exclusive	exclusive	ADJ
inlawrev-3387	386	27	purpose	purpose	NOUN
inlawrev-3387	386	28	of	of	ADP
inlawrev-3387	386	29	providing	provide	VERB
inlawrev-3387	386	30	benefits	benefit	NOUN
inlawrev-3387	386	31	to	to	ADP
inlawrev-3387	386	32	participants	participant	NOUN
inlawrev-3387	386	33	and	and	CCONJ
inlawrev-3387	386	34	beneficiaries	beneficiary	NOUN
inlawrev-3387	386	35	while	while	SCONJ
inlawrev-3387	386	36	providing	provide	VERB
inlawrev-3387	386	37	for	for	ADP
inlawrev-3387	386	38	payment	payment	NOUN
inlawrev-3387	386	39	of	of	ADP
inlawrev-3387	386	40	reasonable	reasonable	ADJ
inlawrev-3387	386	41	expenses	expense	NOUN
inlawrev-3387	386	42	of	of	ADP
inlawrev-3387	386	43	the	the	DET
inlawrev-3387	386	44	plan	plan	NOUN
inlawrev-3387	386	45	.	.	PUNCT
inlawrev-3387	387	1	'^^	'^^	PROPN
inlawrev-3387	388	1	additionally	additionally	ADV
inlawrev-3387	388	2	,	,	PUNCT
inlawrev-3387	388	3	while	while	SCONJ
inlawrev-3387	388	4	acting	act	VERB
inlawrev-3387	388	5	solely	solely	ADV
inlawrev-3387	388	6	in	in	ADP
inlawrev-3387	388	7	the	the	DET
inlawrev-3387	388	8	interest	interest	NOUN
inlawrev-3387	388	9	of	of	ADP
inlawrev-3387	388	10	the	the	DET
inlawrev-3387	388	11	participants	participant	NOUN
inlawrev-3387	388	12	and	and	CCONJ
inlawrev-3387	388	13	beneficiaries	beneficiary	NOUN
inlawrev-3387	388	14	,	,	PUNCT
inlawrev-3387	388	15	a	a	DET
inlawrev-3387	388	16	fiduciary	fiduciary	NOUN
inlawrev-3387	388	17	must	must	AUX
inlawrev-3387	388	18	act	act	VERB
inlawrev-3387	388	19	with	with	ADP
inlawrev-3387	388	20	the	the	DET
inlawrev-3387	388	21	care	care	NOUN
inlawrev-3387	388	22	,	,	PUNCT
inlawrev-3387	388	23	skill	skill	NOUN
inlawrev-3387	388	24	,	,	PUNCT
inlawrev-3387	388	25	prudence	prudence	NOUN
inlawrev-3387	388	26	,	,	PUNCT
inlawrev-3387	388	27	and	and	CCONJ
inlawrev-3387	388	28	diligence	diligence	NOUN
inlawrev-3387	388	29	under	under	ADP
inlawrev-3387	388	30	the	the	DET
inlawrev-3387	388	31	circumstances	circumstance	NOUN
inlawrev-3387	388	32	of	of	ADP
inlawrev-3387	388	33	a	a	DET
inlawrev-3387	388	34	prudent	prudent	ADJ
inlawrev-3387	388	35	man	man	NOUN
inlawrev-3387	388	36	acting	act	VERB
inlawrev-3387	388	37	in	in	ADP
inlawrev-3387	388	38	a	a	DET
inlawrev-3387	388	39	like	like	ADJ
inlawrev-3387	388	40	capacity	capacity	NOUN
inlawrev-3387	388	41	by	by	ADP
inlawrev-3387	388	42	diversifying	diversify	VERB
inlawrev-3387	388	43	the	the	DET
inlawrev-3387	388	44	investments	investment	NOUN
inlawrev-3387	388	45	of	of	ADP
inlawrev-3387	388	46	the	the	DET
inlawrev-3387	388	47	plan	plan	NOUN
inlawrev-3387	388	48	to	to	PART
inlawrev-3387	388	49	reduce	reduce	VERB
inlawrev-3387	388	50	the	the	DET
inlawrev-3387	388	51	risk	risk	NOUN
inlawrev-3387	388	52	of	of	ADP
inlawrev-3387	388	53	large	large	ADJ
inlawrev-3387	388	54	losses	loss	NOUN
inlawrev-3387	388	55	.	.	PUNCT
inlawrev-3387	389	1	"	"	PUNCT
inlawrev-3387	389	2	°	°	DET
inlawrev-3387	389	3	101	101	NUM
inlawrev-3387	389	4	.	.	PUNCT
inlawrev-3387	390	1	i	i	PRON
inlawrev-3387	390	2	d.	d.	PROPN
inlawrev-3387	390	3	§	§	PROPN
inlawrev-3387	390	4	2509.96	2509.96	NUM
inlawrev-3387	390	5	-	-	PUNCT
inlawrev-3387	390	6	l(d)(l	l(d)(l	NOUN
inlawrev-3387	390	7	)	)	PUNCT
inlawrev-3387	390	8	.	.	PUNCT
inlawrev-3387	391	1	102	102	NUM
inlawrev-3387	391	2	.	.	PUNCT
inlawrev-3387	392	1	i	i	PRON
inlawrev-3387	392	2	d.	d.	PROPN
inlawrev-3387	392	3	103	103	NUM
inlawrev-3387	392	4	.	.	PUNCT
inlawrev-3387	393	1	i	i	PRON
inlawrev-3387	393	2	d	d	PROPN
inlawrev-3387	393	3	§	§	PROPN
inlawrev-3387	393	4	2509.96	2509.96	NUM
inlawrev-3387	393	5	-	-	SYM
inlawrev-3387	393	6	l(d)(2	l(d)(2	NOUN
inlawrev-3387	393	7	)	)	PUNCT
inlawrev-3387	393	8	.	.	PUNCT
inlawrev-3387	394	1	104	104	NUM
inlawrev-3387	394	2	.	.	PUNCT
inlawrev-3387	395	1	interpretive	interpretive	ADJ
inlawrev-3387	395	2	bulletins	bulletin	NOUN
inlawrev-3387	395	3	,	,	PUNCT
inlawrev-3387	395	4	29	29	NUM
inlawrev-3387	395	5	c.f.r	c.f.r	NOUN
inlawrev-3387	395	6	.	.	PUNCT
inlawrev-3387	396	1	§	§	PROPN
inlawrev-3387	396	2	2509.961(d)(3	2509.961(d)(3	NUM
inlawrev-3387	396	3	)	)	PUNCT
inlawrev-3387	396	4	(	(	PUNCT
inlawrev-3387	396	5	1998	1998	NUM
inlawrev-3387	396	6	)	)	PUNCT
inlawrev-3387	396	7	.	.	PUNCT
inlawrev-3387	397	1	105	105	NUM
inlawrev-3387	397	2	.	.	PUNCT
inlawrev-3387	398	1	i	i	PRON
inlawrev-3387	398	2	d	d	PROPN
inlawrev-3387	398	3	§	§	PROPN
inlawrev-3387	398	4	2509.96	2509.96	NUM
inlawrev-3387	398	5	-	-	SYM
inlawrev-3387	398	6	l(d)(4	l(d)(4	NUM
inlawrev-3387	398	7	)	)	PUNCT
inlawrev-3387	398	8	.	.	PUNCT
inlawrev-3387	399	1	106	106	NUM
inlawrev-3387	399	2	.	.	PUNCT
inlawrev-3387	400	1	see	see	VERB
inlawrev-3387	400	2	i	i	PROPN
inlawrev-3387	400	3	d	d	PROPN
inlawrev-3387	400	4	§	§	PROPN
inlawrev-3387	400	5	2509.961(d	2509.961(d	NUM
inlawrev-3387	400	6	)	)	PUNCT
inlawrev-3387	400	7	.	.	PUNCT
inlawrev-3387	401	1	107	107	NUM
inlawrev-3387	401	2	.	.	PUNCT
inlawrev-3387	402	1	see	see	VERB
inlawrev-3387	402	2	i	i	PRON
inlawrev-3387	402	3	d.	d.	PROPN
inlawrev-3387	402	4	§	§	PROPN
inlawrev-3387	402	5	2509.961(c	2509.961(c	PROPN
inlawrev-3387	402	6	)	)	PUNCT
inlawrev-3387	402	7	.	.	PUNCT
inlawrev-3387	403	1	while	while	SCONJ
inlawrev-3387	403	2	some	some	DET
inlawrev-3387	403	3	uncertainty	uncertainty	NOUN
inlawrev-3387	403	4	inevitably	inevitably	ADV
inlawrev-3387	403	5	accompanies	accompany	VERB
inlawrev-3387	403	6	the	the	DET
inlawrev-3387	403	7	"	"	PUNCT
inlawrev-3387	403	8	facts	fact	NOUN
inlawrev-3387	403	9	and	and	CCONJ
inlawrev-3387	403	10	circumstances	circumstance	NOUN
inlawrev-3387	403	11	"	"	PUNCT
inlawrev-3387	403	12	standard	standard	NOUN
inlawrev-3387	403	13	for	for	ADP
inlawrev-3387	403	14	satisfying	satisfy	VERB
inlawrev-3387	403	15	any	any	DET
inlawrev-3387	403	16	condition	condition	NOUN
inlawrev-3387	403	17	,	,	PUNCT
inlawrev-3387	403	18	the	the	DET
inlawrev-3387	403	19	regulations	regulation	NOUN
inlawrev-3387	403	20	seem	seem	VERB
inlawrev-3387	403	21	to	to	PART
inlawrev-3387	403	22	draw	draw	VERB
inlawrev-3387	403	23	a	a	DET
inlawrev-3387	403	24	discemable	discemable	ADJ
inlawrev-3387	403	25	line	line	NOUN
inlawrev-3387	403	26	between	between	ADP
inlawrev-3387	403	27	general	general	ADJ
inlawrev-3387	403	28	information	information	NOUN
inlawrev-3387	403	29	about	about	ADP
inlawrev-3387	403	30	investing	investing	NOUN
inlawrev-3387	403	31	and	and	CCONJ
inlawrev-3387	403	32	investments	investment	NOUN
inlawrev-3387	403	33	and	and	CCONJ
inlawrev-3387	403	34	information	information	NOUN
inlawrev-3387	403	35	pertaining	pertain	VERB
inlawrev-3387	403	36	to	to	ADP
inlawrev-3387	403	37	a	a	DET
inlawrev-3387	403	38	specific	specific	ADJ
inlawrev-3387	403	39	participant	participant	NOUN
inlawrev-3387	403	40	or	or	CCONJ
inlawrev-3387	403	41	the	the	DET
inlawrev-3387	403	42	advisability	advisability	NOUN
inlawrev-3387	403	43	of	of	ADP
inlawrev-3387	403	44	investing	invest	VERB
inlawrev-3387	403	45	in	in	ADP
inlawrev-3387	403	46	a	a	DET
inlawrev-3387	403	47	specific	specific	ADJ
inlawrev-3387	403	48	alternative	alternative	NOUN
inlawrev-3387	403	49	.	.	PUNCT
inlawrev-3387	404	1	see	see	VERB
inlawrev-3387	404	2	i	i	PRON
inlawrev-3387	404	3	d.	d.	PROPN
inlawrev-3387	404	4	§	§	PROPN
inlawrev-3387	404	5	2509.961(d	2509.961(d	NUM
inlawrev-3387	404	6	)	)	PUNCT
inlawrev-3387	404	7	.	.	PUNCT
inlawrev-3387	405	1	108	108	NUM
inlawrev-3387	405	2	.	.	PUNCT
inlawrev-3387	406	1	erisa	erisa	NOUN
inlawrev-3387	406	2	§	§	PROPN
inlawrev-3387	406	3	401(a	401(a	PROPN
inlawrev-3387	406	4	)	)	PUNCT
inlawrev-3387	406	5	,	,	PUNCT
inlawrev-3387	406	6	29	29	NUM
inlawrev-3387	406	7	u.s.c	u.s.c	ADJ
inlawrev-3387	406	8	.	.	PUNCT
inlawrev-3387	407	1	§	§	PROPN
inlawrev-3387	407	2	1	1	NUM
inlawrev-3387	407	3	104(a	104(a	PROPN
inlawrev-3387	407	4	)	)	PUNCT
inlawrev-3387	407	5	(	(	PUNCT
inlawrev-3387	407	6	1994	1994	NUM
inlawrev-3387	407	7	)	)	PUNCT
inlawrev-3387	407	8	.	.	PUNCT
inlawrev-3387	408	1	109	109	NUM
inlawrev-3387	408	2	.	.	NOUN
inlawrev-3387	408	3	29	29	NUM
inlawrev-3387	408	4	u.s.c	u.s.c	ADJ
inlawrev-3387	408	5	.	.	PUNCT
inlawrev-3387	409	1	§	§	PROPN
inlawrev-3387	409	2	1	1	NUM
inlawrev-3387	409	3	104(a)(1	104(a)(1	NUM
inlawrev-3387	409	4	)	)	PUNCT
inlawrev-3387	409	5	(	(	PUNCT
inlawrev-3387	409	6	1994	1994	NUM
inlawrev-3387	409	7	)	)	PUNCT
inlawrev-3387	409	8	.	.	PUNCT
inlawrev-3387	410	1	1	1	NUM
inlawrev-3387	410	2	10	10	NUM
inlawrev-3387	410	3	.	.	PUNCT
inlawrev-3387	411	1	see	see	VERB
inlawrev-3387	411	2	i	i	PROPN
inlawrev-3387	411	3	d	d	PROPN
inlawrev-3387	411	4	§	§	PROPN
inlawrev-3387	411	5	§	§	PROPN
inlawrev-3387	411	6	1	1	NUM
inlawrev-3387	411	7	104(a)(1)(b	104(a)(1)(b	NUM
inlawrev-3387	411	8	)	)	PUNCT
inlawrev-3387	411	9	&	&	CCONJ
inlawrev-3387	411	10	(	(	PUNCT
inlawrev-3387	411	11	c	c	NOUN
inlawrev-3387	411	12	)	)	PUNCT
inlawrev-3387	411	13	.	.	PUNCT
inlawrev-3387	412	1	1482	1482	NUM
inlawrev-3387	412	2	indiana	indiana	PROPN
inlawrev-3387	412	3	law	law	PROPN
inlawrev-3387	412	4	review	review	NOUN
inlawrev-3387	413	1	[	[	X
inlawrev-3387	413	2	vol	vol	NOUN
inlawrev-3387	413	3	.	.	PUNCT
inlawrev-3387	414	1	32:1467	32:1467	NUM
inlawrev-3387	414	2	however	however	ADV
inlawrev-3387	414	3	,	,	PUNCT
inlawrev-3387	414	4	the	the	DET
inlawrev-3387	414	5	fiduciary	fiduciary	NOUN
inlawrev-3387	414	6	's	's	PART
inlawrev-3387	414	7	actions	action	NOUN
inlawrev-3387	414	8	should	should	AUX
inlawrev-3387	414	9	still	still	ADV
inlawrev-3387	414	10	follow	follow	VERB
inlawrev-3387	414	11	the	the	DET
inlawrev-3387	414	12	documents	document	NOUN
inlawrev-3387	414	13	and	and	CCONJ
inlawrev-3387	414	14	instruments	instrument	NOUN
inlawrev-3387	414	15	of	of	ADP
inlawrev-3387	414	16	the	the	DET
inlawrev-3387	414	17	plan.^	plan.^	NOUN
inlawrev-3387	414	18	"	"	PUNCT
inlawrev-3387	414	19	a	a	DET
inlawrev-3387	414	20	fiduciary	fiduciary	ADJ
inlawrev-3387	414	21	not	not	PART
inlawrev-3387	414	22	meeting	meet	VERB
inlawrev-3387	414	23	the	the	DET
inlawrev-3387	414	24	standards	standard	NOUN
inlawrev-3387	414	25	of	of	ADP
inlawrev-3387	414	26	erisa	erisa	NOUN
inlawrev-3387	414	27	section	section	NOUN
inlawrev-3387	414	28	401(a	401(a	PROPN
inlawrev-3387	414	29	)	)	PUNCT
inlawrev-3387	414	30	may	may	AUX
inlawrev-3387	414	31	be	be	AUX
inlawrev-3387	414	32	held	hold	VERB
inlawrev-3387	414	33	personally	personally	ADV
inlawrev-3387	414	34	liable	liable	ADJ
inlawrev-3387	414	35	for	for	ADP
inlawrev-3387	414	36	losses	loss	NOUN
inlawrev-3387	414	37	arising	arise	VERB
inlawrev-3387	414	38	from	from	ADP
inlawrev-3387	414	39	such	such	DET
inlawrev-3387	414	40	a	a	DET
inlawrev-3387	414	41	breach	breach	NOUN
inlawrev-3387	414	42	,	,	PUNCT
inlawrev-3387	414	43	including	include	VERB
inlawrev-3387	414	44	losses	loss	NOUN
inlawrev-3387	414	45	to	to	ADP
inlawrev-3387	414	46	participants	participant	NOUN
inlawrev-3387	414	47	'	'	PART
inlawrev-3387	414	48	or	or	CCONJ
inlawrev-3387	414	49	beneficiaries	beneficiary	NOUN
inlawrev-3387	414	50	'	'	PART
inlawrev-3387	414	51	accounts	account	NOUN
inlawrev-3387	414	52	in	in	ADP
inlawrev-3387	414	53	which	which	PRON
inlawrev-3387	414	54	the	the	DET
inlawrev-3387	414	55	participants	participant	NOUN
inlawrev-3387	414	56	or	or	CCONJ
inlawrev-3387	414	57	beneficiaries	beneficiary	NOUN
inlawrev-3387	414	58	exercise	exercise	NOUN
inlawrev-3387	414	59	control	control	NOUN
inlawrev-3387	414	60	over	over	ADP
inlawrev-3387	414	61	the	the	DET
inlawrev-3387	414	62	investment	investment	NOUN
inlawrev-3387	414	63	of	of	ADP
inlawrev-3387	414	64	the	the	DET
inlawrev-3387	414	65	assets	asset	NOUN
inlawrev-3387	414	66	in	in	ADP
inlawrev-3387	414	67	those	those	DET
inlawrev-3387	414	68	accounts	account	NOUN
inlawrev-3387	414	69	.	.	PUNCT
inlawrev-3387	415	1	'*^	'*^	NOUN
inlawrev-3387	415	2	the	the	DET
inlawrev-3387	415	3	requirement	requirement	NOUN
inlawrev-3387	415	4	that	that	SCONJ
inlawrev-3387	415	5	a	a	DET
inlawrev-3387	415	6	fiduciary	fiduciary	ADJ
inlawrev-3387	415	7	act	act	NOUN
inlawrev-3387	415	8	"	"	PUNCT
inlawrev-3387	415	9	solely	solely	ADV
inlawrev-3387	415	10	in	in	ADP
inlawrev-3387	415	11	the	the	DET
inlawrev-3387	415	12	interest	interest	NOUN
inlawrev-3387	415	13	ofthe	ofthe	NOUN
inlawrev-3387	415	14	participants	participant	NOUN
inlawrev-3387	415	15	and	and	CCONJ
inlawrev-3387	415	16	beneficiaries	beneficiary	NOUN
inlawrev-3387	415	17	"	"	PUNCT
inlawrev-3387	415	18	does	do	AUX
inlawrev-3387	415	19	not	not	PART
inlawrev-3387	415	20	mean	mean	VERB
inlawrev-3387	415	21	that	that	SCONJ
inlawrev-3387	415	22	all	all	DET
inlawrev-3387	415	23	issues	issue	NOUN
inlawrev-3387	415	24	of	of	ADP
inlawrev-3387	415	25	interpretation	interpretation	NOUN
inlawrev-3387	415	26	must	must	AUX
inlawrev-3387	415	27	be	be	AUX
inlawrev-3387	415	28	resolved	resolve	VERB
inlawrev-3387	415	29	in	in	ADP
inlawrev-3387	415	30	favor	favor	NOUN
inlawrev-3387	415	31	of	of	ADP
inlawrev-3387	415	32	the	the	DET
inlawrev-3387	415	33	participant	participant	NOUN
inlawrev-3387	415	34	or	or	CCONJ
inlawrev-3387	415	35	beneficiary.^'^	beneficiary.^'^	VERB
inlawrev-3387	415	36	the	the	DET
inlawrev-3387	415	37	fiduciary	fiduciary	NOUN
inlawrev-3387	415	38	must	must	AUX
inlawrev-3387	415	39	also	also	ADV
inlawrev-3387	415	40	follow	follow	VERB
inlawrev-3387	415	41	the	the	DET
inlawrev-3387	415	42	documents	document	NOUN
inlawrev-3387	415	43	and	and	CCONJ
inlawrev-3387	415	44	instruments	instrument	NOUN
inlawrev-3387	415	45	governing	govern	VERB
inlawrev-3387	415	46	the	the	DET
inlawrev-3387	415	47	plan	plan	NOUN
inlawrev-3387	415	48	in	in	ADP
inlawrev-3387	415	49	discharging	discharge	VERB
inlawrev-3387	415	50	its	its	PRON
inlawrev-3387	415	51	duties	duty	NOUN
inlawrev-3387	415	52	.	.	PUNCT
inlawrev-3387	416	1	*	*	PUNCT
inlawrev-3387	416	2	''	''	PUNCT
inlawrev-3387	416	3	*	*	PUNCT
inlawrev-3387	416	4	otherwise	otherwise	ADV
inlawrev-3387	416	5	,	,	PUNCT
inlawrev-3387	416	6	plan	plan	VERB
inlawrev-3387	416	7	participants	participant	NOUN
inlawrev-3387	416	8	and	and	CCONJ
inlawrev-3387	416	9	beneficiaries	beneficiary	NOUN
inlawrev-3387	416	10	would	would	AUX
inlawrev-3387	416	11	be	be	AUX
inlawrev-3387	416	12	encouraged	encourage	VERB
inlawrev-3387	416	13	to	to	PART
inlawrev-3387	416	14	challenge	challenge	VERB
inlawrev-3387	416	15	all	all	DET
inlawrev-3387	416	16	benefit	benefit	NOUN
inlawrev-3387	416	17	determinations	determination	NOUN
inlawrev-3387	416	18	and	and	CCONJ
inlawrev-3387	416	19	any	any	DET
inlawrev-3387	416	20	other	other	ADJ
inlawrev-3387	416	21	fiduciary	fiduciary	ADJ
inlawrev-3387	416	22	act	act	NOUN
inlawrev-3387	416	23	affecting	affect	VERB
inlawrev-3387	416	24	their	their	PRON
inlawrev-3387	416	25	account	account	NOUN
inlawrev-3387	416	26	balances	balance	NOUN
inlawrev-3387	416	27	or	or	CCONJ
inlawrev-3387	416	28	eligibility	eligibility	NOUN
inlawrev-3387	416	29	for	for	ADP
inlawrev-3387	416	30	benefits	benefit	NOUN
inlawrev-3387	416	31	.	.	PUNCT
inlawrev-3387	417	1	such	such	ADJ
inlawrev-3387	417	2	encouragement	encouragement	NOUN
inlawrev-3387	417	3	would	would	AUX
inlawrev-3387	417	4	be	be	AUX
inlawrev-3387	417	5	inefficient	inefficient	ADJ
inlawrev-3387	417	6	for	for	ADP
inlawrev-3387	417	7	the	the	DET
inlawrev-3387	417	8	administration	administration	NOUN
inlawrev-3387	417	9	of	of	ADP
inlawrev-3387	417	10	retirement	retirement	NOUN
inlawrev-3387	417	11	plans	plan	NOUN
inlawrev-3387	417	12	and	and	CCONJ
inlawrev-3387	417	13	the	the	DET
inlawrev-3387	417	14	judicial	judicial	ADJ
inlawrev-3387	417	15	system	system	NOUN
inlawrev-3387	417	16	.	.	PUNCT
inlawrev-3387	418	1	all	all	DET
inlawrev-3387	418	2	fiduciary	fiduciary	ADJ
inlawrev-3387	418	3	decisions	decision	NOUN
inlawrev-3387	418	4	are	be	AUX
inlawrev-3387	418	5	subject	subject	ADJ
inlawrev-3387	418	6	to	to	ADP
inlawrev-3387	418	7	the	the	DET
inlawrev-3387	418	8	prudence	prudence	NOUN
inlawrev-3387	418	9	standard	standard	NOUN
inlawrev-3387	418	10	,	,	PUNCT
inlawrev-3387	418	11	including	include	VERB
inlawrev-3387	418	12	selection	selection	NOUN
inlawrev-3387	418	13	and	and	CCONJ
inlawrev-3387	418	14	monitoring	monitoring	NOUN
inlawrev-3387	418	15	of	of	ADP
inlawrev-3387	418	16	investment	investment	NOUN
inlawrev-3387	418	17	alternatives.*'^	alternatives.*'^	NOUN
inlawrev-3387	418	18	the	the	DET
inlawrev-3387	418	19	dol	dol	NOUN
inlawrev-3387	418	20	has	have	AUX
inlawrev-3387	418	21	issued	issue	VERB
inlawrev-3387	418	22	guidance	guidance	NOUN
inlawrev-3387	418	23	in	in	ADP
inlawrev-3387	418	24	how	how	SCONJ
inlawrev-3387	418	25	fiduciaries	fiduciary	NOUN
inlawrev-3387	418	26	may	may	AUX
inlawrev-3387	418	27	comply	comply	VERB
inlawrev-3387	418	28	with	with	ADP
inlawrev-3387	418	29	their	their	PRON
inlawrev-3387	418	30	fiduciary	fiduciary	ADJ
inlawrev-3387	418	31	obligations	obligation	NOUN
inlawrev-3387	418	32	in	in	ADP
inlawrev-3387	418	33	dealing	deal	VERB
inlawrev-3387	418	34	with	with	ADP
inlawrev-3387	418	35	the	the	DET
inlawrev-3387	418	36	investment	investment	NOUN
inlawrev-3387	418	37	of	of	ADP
inlawrev-3387	418	38	plan	plan	NOUN
inlawrev-3387	418	39	assets	asset	NOUN
inlawrev-3387	418	40	and	and	CCONJ
inlawrev-3387	418	41	selecting	select	VERB
inlawrev-3387	418	42	appropriate	appropriate	ADJ
inlawrev-3387	418	43	investment	investment	NOUN
inlawrev-3387	418	44	alternatives	alternative	NOUN
inlawrev-3387	418	45	for	for	ADP
inlawrev-3387	418	46	participant	participant	ADV
inlawrev-3387	418	47	-	-	PUNCT
inlawrev-3387	418	48	directed	direct	VERB
inlawrev-3387	418	49	account	account	NOUN
inlawrev-3387	418	50	plans	plan	NOUN
inlawrev-3387	418	51	.	.	PUNCT
inlawrev-3387	418	52	'	'	PUNCT
inlawrev-3387	419	1	'	'	PUNCT
inlawrev-3387	419	2	^	^	PUNCT
inlawrev-3387	419	3	as	as	SCONJ
inlawrev-3387	419	4	noted	note	VERB
inlawrev-3387	419	5	earlier	early	ADV
inlawrev-3387	419	6	,	,	PUNCT
inlawrev-3387	419	7	the	the	DET
inlawrev-3387	419	8	fiduciary	fiduciary	ADJ
inlawrev-3387	419	9	standards	standard	NOUN
inlawrev-3387	419	10	extend	extend	VERB
inlawrev-3387	419	11	beyond	beyond	ADP
inlawrev-3387	419	12	the	the	DET
inlawrev-3387	419	13	selection	selection	NOUN
inlawrev-3387	419	14	of	of	ADP
inlawrev-3387	419	15	plan	plan	NOUN
inlawrev-3387	419	16	investments	investment	NOUN
inlawrev-3387	419	17	to	to	ADP
inlawrev-3387	419	18	a	a	DET
inlawrev-3387	419	19	duty	duty	NOUN
inlawrev-3387	419	20	to	to	PART
inlawrev-3387	419	21	monitor	monitor	VERB
inlawrev-3387	419	22	investments	investment	NOUN
inlawrev-3387	419	23	to	to	PART
inlawrev-3387	419	24	insure	insure	VERB
inlawrev-3387	419	25	that	that	SCONJ
inlawrev-3387	419	26	they	they	PRON
inlawrev-3387	419	27	continue	continue	VERB
inlawrev-3387	419	28	to	to	PART
inlawrev-3387	419	29	be	be	AUX
inlawrev-3387	419	30	prudent	prudent	ADJ
inlawrev-3387	419	31	investments	investment	NOUN
inlawrev-3387	419	32	or	or	CCONJ
inlawrev-3387	419	33	investment	investment	NOUN
inlawrev-3387	419	34	alternatives	alternative	NOUN
inlawrev-3387	419	35	for	for	ADP
inlawrev-3387	419	36	the	the	DET
inlawrev-3387	419	37	plan	plan	NOUN
inlawrev-3387	419	38	.	.	PUNCT
inlawrev-3387	420	1	"^	"^	PART
inlawrev-3387	421	1	111	111	NUM
inlawrev-3387	421	2	.	.	PUNCT
inlawrev-3387	422	1	see	see	VERB
inlawrev-3387	422	2	i	i	PRON
inlawrev-3387	422	3	d.	d.	PROPN
inlawrev-3387	422	4	§	§	PROPN
inlawrev-3387	422	5	1104(a)(1)(d	1104(a)(1)(d	NUM
inlawrev-3387	422	6	)	)	PUNCT
inlawrev-3387	422	7	.	.	PUNCT
inlawrev-3387	423	1	the	the	DET
inlawrev-3387	423	2	documents	document	NOUN
inlawrev-3387	423	3	and	and	CCONJ
inlawrev-3387	423	4	instruments	instrument	NOUN
inlawrev-3387	423	5	of	of	ADP
inlawrev-3387	423	6	the	the	DET
inlawrev-3387	423	7	plan	plan	NOUN
inlawrev-3387	423	8	need	need	AUX
inlawrev-3387	423	9	only	only	ADV
inlawrev-3387	423	10	be	be	AUX
inlawrev-3387	423	11	followed	follow	VERB
inlawrev-3387	423	12	to	to	ADP
inlawrev-3387	423	13	the	the	DET
inlawrev-3387	423	14	extent	extent	NOUN
inlawrev-3387	423	15	they	they	PRON
inlawrev-3387	423	16	are	be	AUX
inlawrev-3387	423	17	consistent	consistent	ADJ
inlawrev-3387	423	18	with	with	ADP
inlawrev-3387	423	19	the	the	DET
inlawrev-3387	423	20	other	other	ADJ
inlawrev-3387	423	21	provisions	provision	NOUN
inlawrev-3387	423	22	of	of	ADP
inlawrev-3387	423	23	erisa	erisa	NOUN
inlawrev-3387	423	24	.	.	PUNCT
inlawrev-3387	424	1	i	i	PRON
inlawrev-3387	424	2	d.	d.	PROPN
inlawrev-3387	424	3	1	1	NUM
inlawrev-3387	424	4	12	12	NUM
inlawrev-3387	424	5	.	.	PUNCT
inlawrev-3387	425	1	erisa	erisa	NOUN
inlawrev-3387	425	2	§	§	PROPN
inlawrev-3387	425	3	409(a	409(a	PROPN
inlawrev-3387	425	4	)	)	PUNCT
inlawrev-3387	425	5	,	,	PUNCT
inlawrev-3387	425	6	29	29	NUM
inlawrev-3387	425	7	u.s.c	u.s.c	ADJ
inlawrev-3387	425	8	.	.	PUNCT
inlawrev-3387	426	1	§	§	PROPN
inlawrev-3387	426	2	1	1	NUM
inlawrev-3387	426	3	109(a	109(a	PROPN
inlawrev-3387	426	4	)	)	PUNCT
inlawrev-3387	426	5	(	(	PUNCT
inlawrev-3387	426	6	1994	1994	NUM
inlawrev-3387	426	7	)	)	PUNCT
inlawrev-3387	426	8	.	.	PUNCT
inlawrev-3387	427	1	this	this	DET
inlawrev-3387	427	2	section	section	NOUN
inlawrev-3387	427	3	imposes	impose	VERB
inlawrev-3387	427	4	personal	personal	ADJ
inlawrev-3387	427	5	liability	liability	NOUN
inlawrev-3387	427	6	on	on	ADP
inlawrev-3387	427	7	plan	plan	NOUN
inlawrev-3387	427	8	fiduciaries	fiduciary	NOUN
inlawrev-3387	427	9	to	to	PART
inlawrev-3387	427	10	restore	restore	VERB
inlawrev-3387	427	11	losses	loss	NOUN
inlawrev-3387	427	12	to	to	ADP
inlawrev-3387	427	13	a	a	DET
inlawrev-3387	427	14	plan	plan	NOUN
inlawrev-3387	427	15	resulting	result	VERB
inlawrev-3387	427	16	from	from	ADP
inlawrev-3387	427	17	a	a	DET
inlawrev-3387	427	18	breach	breach	NOUN
inlawrev-3387	427	19	of	of	ADP
inlawrev-3387	427	20	fiduciary	fiduciary	ADJ
inlawrev-3387	427	21	duty	duty	NOUN
inlawrev-3387	427	22	.	.	PUNCT
inlawrev-3387	428	1	see	see	VERB
inlawrev-3387	428	2	also	also	ADV
inlawrev-3387	428	3	conner	conner	PROPN
inlawrev-3387	428	4	v.	v.	PROPN
inlawrev-3387	428	5	mid	mid	PROPN
inlawrev-3387	428	6	s.	s.	PROPN
inlawrev-3387	428	7	ins	ins	PROPN
inlawrev-3387	428	8	.	.	PUNCT
inlawrev-3387	429	1	agency	agency	NOUN
inlawrev-3387	429	2	,	,	PUNCT
inlawrev-3387	429	3	943	943	NUM
inlawrev-3387	429	4	f.	f.	PROPN
inlawrev-3387	429	5	supp	supp	PROPN
inlawrev-3387	429	6	.	.	PUNCT
inlawrev-3387	430	1	647	647	NUM
inlawrev-3387	430	2	,	,	PUNCT
inlawrev-3387	430	3	659	659	NUM
inlawrev-3387	430	4	-	-	SYM
inlawrev-3387	430	5	60	60	NUM
inlawrev-3387	430	6	(	(	PUNCT
inlawrev-3387	430	7	w.d	w.d	PROPN
inlawrev-3387	430	8	.	.	PROPN
inlawrev-3387	430	9	la	la	PROPN
inlawrev-3387	430	10	.	.	PROPN
inlawrev-3387	430	11	1995	1995	NUM
inlawrev-3387	430	12	)	)	PUNCT
inlawrev-3387	431	1	(	(	PUNCT
inlawrev-3387	431	2	holding	hold	VERB
inlawrev-3387	431	3	that	that	DET
inlawrev-3387	431	4	plan	plan	NOUN
inlawrev-3387	431	5	fiduciaries	fiduciary	NOUN
inlawrev-3387	431	6	are	be	AUX
inlawrev-3387	431	7	not	not	PART
inlawrev-3387	431	8	insulated	insulate	VERB
inlawrev-3387	431	9	from	from	ADP
inlawrev-3387	431	10	liability	liability	NOUN
inlawrev-3387	431	11	for	for	ADP
inlawrev-3387	431	12	their	their	PRON
inlawrev-3387	431	13	breaches	breach	NOUN
inlawrev-3387	431	14	under	under	ADP
inlawrev-3387	431	15	the	the	DET
inlawrev-3387	431	16	liability	liability	NOUN
inlawrev-3387	431	17	exemption	exemption	NOUN
inlawrev-3387	431	18	provided	provide	VERB
inlawrev-3387	431	19	by	by	ADP
inlawrev-3387	431	20	erisa	erisa	NOUN
inlawrev-3387	431	21	section	section	NOUN
inlawrev-3387	431	22	404(c	404(c	PROPN
inlawrev-3387	431	23	)	)	PUNCT
inlawrev-3387	431	24	simply	simply	ADV
inlawrev-3387	431	25	because	because	SCONJ
inlawrev-3387	431	26	the	the	DET
inlawrev-3387	431	27	plan	plan	NOUN
inlawrev-3387	431	28	participants	participant	NOUN
inlawrev-3387	431	29	were	be	AUX
inlawrev-3387	431	30	permitted	permit	VERB
inlawrev-3387	431	31	to	to	PART
inlawrev-3387	431	32	and	and	CCONJ
inlawrev-3387	431	33	in	in	ADP
inlawrev-3387	431	34	fact	fact	NOUN
inlawrev-3387	431	35	did	do	AUX
inlawrev-3387	431	36	exercise	exercise	VERB
inlawrev-3387	431	37	control	control	NOUN
inlawrev-3387	431	38	over	over	ADP
inlawrev-3387	431	39	the	the	DET
inlawrev-3387	431	40	assets	asset	NOUN
inlawrev-3387	431	41	in	in	ADP
inlawrev-3387	431	42	their	their	PRON
inlawrev-3387	431	43	accounts	account	NOUN
inlawrev-3387	431	44	)	)	PUNCT
inlawrev-3387	431	45	.	.	PUNCT
inlawrev-3387	432	1	1	1	NUM
inlawrev-3387	432	2	13	13	NUM
inlawrev-3387	432	3	.	.	PUNCT
inlawrev-3387	433	1	see	see	VERB
inlawrev-3387	433	2	o'neil	o'neil	PROPN
inlawrev-3387	433	3	v.	v.	ADP
inlawrev-3387	433	4	retirement	retirement	NOUN
inlawrev-3387	433	5	plan	plan	NOUN
inlawrev-3387	433	6	for	for	ADP
inlawrev-3387	433	7	salaried	salary	VERB
inlawrev-3387	433	8	employees	employee	NOUN
inlawrev-3387	433	9	of	of	ADP
inlawrev-3387	433	10	rko	rko	PROPN
inlawrev-3387	433	11	gen	gen	PROPN
inlawrev-3387	433	12	.	.	PROPN
inlawrev-3387	433	13	,	,	PUNCT
inlawrev-3387	433	14	inc	inc	PROPN
inlawrev-3387	433	15	.	.	PROPN
inlawrev-3387	433	16	,	,	PUNCT
inlawrev-3387	433	17	37	37	NUM
inlawrev-3387	433	18	f.3d	f.3d	NUM
inlawrev-3387	433	19	55	55	NUM
inlawrev-3387	433	20	,	,	PUNCT
inlawrev-3387	433	21	61	61	NUM
inlawrev-3387	433	22	(	(	PUNCT
inlawrev-3387	433	23	2d	2d	NUM
inlawrev-3387	433	24	cir	cir	NOUN
inlawrev-3387	433	25	.	.	PROPN
inlawrev-3387	433	26	1994	1994	NUM
inlawrev-3387	433	27	)	)	PUNCT
inlawrev-3387	433	28	(	(	PUNCT
inlawrev-3387	433	29	holding	hold	VERB
inlawrev-3387	433	30	under	under	ADP
inlawrev-3387	433	31	erisa	erisa	NOUN
inlawrev-3387	433	32	section	section	NOUN
inlawrev-3387	433	33	404(a)(1)(d	404(a)(1)(d	PROPN
inlawrev-3387	433	34	)	)	PUNCT
inlawrev-3387	433	35	that	that	SCONJ
inlawrev-3387	433	36	"	"	PUNCT
inlawrev-3387	433	37	a	a	DET
inlawrev-3387	433	38	fiduciary	fiduciary	ADJ
inlawrev-3387	433	39	must	must	AUX
inlawrev-3387	433	40	discharge	discharge	VERB
inlawrev-3387	433	41	its	its	PRON
inlawrev-3387	433	42	duties	duty	NOUN
inlawrev-3387	433	43	with	with	ADP
inlawrev-3387	433	44	respect	respect	NOUN
inlawrev-3387	433	45	to	to	ADP
inlawrev-3387	433	46	a	a	DET
inlawrev-3387	433	47	plan	plan	NOUN
inlawrev-3387	433	48	in	in	ADP
inlawrev-3387	433	49	accordance	accordance	NOUN
inlawrev-3387	433	50	with	with	ADP
inlawrev-3387	433	51	the	the	DET
inlawrev-3387	433	52	documents	document	NOUN
inlawrev-3387	433	53	and	and	CCONJ
inlawrev-3387	433	54	instruments	instrument	NOUN
inlawrev-3387	433	55	governing	govern	VERB
inlawrev-3387	433	56	the	the	DET
inlawrev-3387	433	57	plan	plan	NOUN
inlawrev-3387	433	58	"	"	PUNCT
inlawrev-3387	433	59	)	)	PUNCT
inlawrev-3387	433	60	.	.	PUNCT
inlawrev-3387	434	1	114	114	NUM
inlawrev-3387	434	2	.	.	PUNCT
inlawrev-3387	435	1	see	see	VERB
inlawrev-3387	435	2	i	i	PRON
inlawrev-3387	435	3	d.	d.	PROPN
inlawrev-3387	435	4	;	;	PUNCT
inlawrev-3387	435	5	see	see	VERB
inlawrev-3387	435	6	also	also	ADV
inlawrev-3387	435	7	erisa	erisa	VERB
inlawrev-3387	435	8	§	§	PROPN
inlawrev-3387	435	9	401(a	401(a	PROPN
inlawrev-3387	435	10	)	)	PUNCT
inlawrev-3387	435	11	,	,	PUNCT
inlawrev-3387	435	12	29	29	NUM
inlawrev-3387	435	13	u.s.c	u.s.c	ADJ
inlawrev-3387	435	14	.	.	PUNCT
inlawrev-3387	436	1	§	§	PROPN
inlawrev-3387	436	2	1	1	NUM
inlawrev-3387	436	3	104(a)(1)(d	104(a)(1)(d	NUM
inlawrev-3387	436	4	)	)	PUNCT
inlawrev-3387	436	5	(	(	PUNCT
inlawrev-3387	436	6	1994	1994	NUM
inlawrev-3387	436	7	)	)	PUNCT
inlawrev-3387	436	8	.	.	PUNCT
inlawrev-3387	437	1	therefore	therefore	ADV
inlawrev-3387	437	2	,	,	PUNCT
inlawrev-3387	437	3	the	the	DET
inlawrev-3387	437	4	plan	plan	NOUN
inlawrev-3387	437	5	documents	document	NOUN
inlawrev-3387	437	6	must	must	AUX
inlawrev-3387	437	7	be	be	AUX
inlawrev-3387	437	8	followed	follow	VERB
inlawrev-3387	437	9	to	to	ADP
inlawrev-3387	437	10	the	the	DET
inlawrev-3387	437	11	extent	extent	NOUN
inlawrev-3387	437	12	the	the	DET
inlawrev-3387	437	13	documents	document	NOUN
inlawrev-3387	437	14	are	be	AUX
inlawrev-3387	437	15	consistent	consistent	ADJ
inlawrev-3387	437	16	with	with	ADP
inlawrev-3387	437	17	erisa	erisa	NOUN
inlawrev-3387	437	18	,	,	PUNCT
inlawrev-3387	437	19	but	but	CCONJ
inlawrev-3387	437	20	the	the	DET
inlawrev-3387	437	21	fiduciary	fiduciary	ADJ
inlawrev-3387	437	22	must	must	AUX
inlawrev-3387	437	23	discharge	discharge	VERB
inlawrev-3387	437	24	its	its	PRON
inlawrev-3387	437	25	discretionary	discretionary	ADJ
inlawrev-3387	437	26	functions	function	NOUN
inlawrev-3387	437	27	solely	solely	ADV
inlawrev-3387	437	28	in	in	ADP
inlawrev-3387	437	29	the	the	DET
inlawrev-3387	437	30	interest	interest	NOUN
inlawrev-3387	437	31	ofthe	ofthe	NOUN
inlawrev-3387	437	32	plan	plan	NOUN
inlawrev-3387	437	33	participants	participant	NOUN
inlawrev-3387	437	34	and	and	CCONJ
inlawrev-3387	437	35	beneficiaries	beneficiary	NOUN
inlawrev-3387	437	36	.	.	PUNCT
inlawrev-3387	438	1	see	see	VERB
inlawrev-3387	438	2	o'neil	o'neil	PROPN
inlawrev-3387	438	3	,	,	PUNCT
inlawrev-3387	438	4	37	37	NUM
inlawrev-3387	438	5	f.3d	f.3d	NUM
inlawrev-3387	438	6	at	at	ADP
inlawrev-3387	438	7	61	61	NUM
inlawrev-3387	438	8	.	.	PUNCT
inlawrev-3387	438	9	115	115	NUM
inlawrev-3387	438	10	.	.	PUNCT
inlawrev-3387	439	1	see	see	VERB
inlawrev-3387	439	2	rules	rule	NOUN
inlawrev-3387	439	3	and	and	CCONJ
inlawrev-3387	439	4	regulations	regulation	NOUN
inlawrev-3387	439	5	for	for	ADP
inlawrev-3387	439	6	fiduciary	fiduciary	ADJ
inlawrev-3387	439	7	responsibility	responsibility	NOUN
inlawrev-3387	439	8	,	,	PUNCT
inlawrev-3387	439	9	29	29	NUM
inlawrev-3387	439	10	c.f.r	c.f.r	NOUN
inlawrev-3387	439	11	.	.	PUNCT
inlawrev-3387	440	1	§	§	PROPN
inlawrev-3387	440	2	2550.404a	2550.404a	PROPN
inlawrev-3387	440	3	-	-	ADJ
inlawrev-3387	440	4	l	l	NOUN
inlawrev-3387	440	5	(	(	PUNCT
inlawrev-3387	440	6	1998	1998	NUM
inlawrev-3387	440	7	)	)	PUNCT
inlawrev-3387	440	8	.	.	PUNCT
inlawrev-3387	441	1	1	1	NUM
inlawrev-3387	441	2	16	16	NUM
inlawrev-3387	441	3	.	.	PUNCT
inlawrev-3387	442	1	i	i	PRON
inlawrev-3387	442	2	d	d	NOUN
inlawrev-3387	442	3	see	see	VERB
inlawrev-3387	442	4	also	also	ADV
inlawrev-3387	442	5	in	in	ADP
inlawrev-3387	442	6	re	re	PROPN
inlawrev-3387	442	7	unisys	unisys	PROPN
inlawrev-3387	442	8	sav	sav	PROPN
inlawrev-3387	442	9	.	.	PROPN
inlawrev-3387	442	10	plan	plan	PROPN
inlawrev-3387	442	11	litig	litig	PROPN
inlawrev-3387	442	12	.	.	PUNCT
inlawrev-3387	443	1	,	,	PUNCT
inlawrev-3387	443	2	74	74	NUM
inlawrev-3387	443	3	f.3d	f.3d	NUM
inlawrev-3387	443	4	420	420	NUM
inlawrev-3387	443	5	,	,	PUNCT
inlawrev-3387	443	6	434	434	NUM
inlawrev-3387	443	7	(	(	PUNCT
inlawrev-3387	443	8	3d	3d	PROPN
inlawrev-3387	443	9	cir	cir	NOUN
inlawrev-3387	443	10	.	.	PUNCT
inlawrev-3387	443	11	1996	1996	NUM
inlawrev-3387	443	12	)	)	PUNCT
inlawrev-3387	443	13	(	(	PUNCT
inlawrev-3387	443	14	applying	apply	VERB
inlawrev-3387	443	15	the	the	DET
inlawrev-3387	443	16	erisa	erisa	NOUN
inlawrev-3387	443	17	section	section	NOUN
inlawrev-3387	443	18	404(a	404(a	PROPN
inlawrev-3387	443	19	)	)	PUNCT
inlawrev-3387	443	20	fiduciary	fiduciary	ADJ
inlawrev-3387	443	21	standards	standard	NOUN
inlawrev-3387	443	22	,	,	PUNCT
inlawrev-3387	443	23	to	to	PART
inlawrev-3387	443	24	which	which	PRON
inlawrev-3387	443	25	the	the	DET
inlawrev-3387	443	26	regulations	regulation	NOUN
inlawrev-3387	443	27	at	at	ADP
inlawrev-3387	443	28	29	29	NUM
inlawrev-3387	443	29	c.f.r	c.f.r	NOUN
inlawrev-3387	443	30	.	.	PUNCT
inlawrev-3387	444	1	§	§	PROPN
inlawrev-3387	444	2	2550.404a1	2550.404a1	NUM
inlawrev-3387	444	3	apply	apply	VERB
inlawrev-3387	444	4	,	,	PUNCT
inlawrev-3387	444	5	to	to	ADP
inlawrev-3387	444	6	a	a	DET
inlawrev-3387	444	7	participant	participant	ADV
inlawrev-3387	444	8	-	-	PUNCT
inlawrev-3387	444	9	directed	direct	VERB
inlawrev-3387	444	10	(	(	PUNCT
inlawrev-3387	444	11	erisa	erisa	NOUN
inlawrev-3387	444	12	section	section	NOUN
inlawrev-3387	444	13	404(c	404(c	PROPN
inlawrev-3387	444	14	)	)	PUNCT
inlawrev-3387	444	15	)	)	PUNCT
inlawrev-3387	444	16	plan	plan	NOUN
inlawrev-3387	444	17	)	)	PUNCT
inlawrev-3387	444	18	.	.	PUNCT
inlawrev-3387	445	1	1	1	NUM
inlawrev-3387	445	2	17	17	NUM
inlawrev-3387	445	3	.	.	PUNCT
inlawrev-3387	446	1	see	see	PROPN
inlawrev-3387	446	2	collins	collins	PROPN
inlawrev-3387	446	3	,	,	PUNCT
inlawrev-3387	446	4	supra	supra	PROPN
inlawrev-3387	446	5	note	note	PROPN
inlawrev-3387	446	6	1	1	NUM
inlawrev-3387	446	7	;	;	PUNCT
inlawrev-3387	446	8	see	see	VERB
inlawrev-3387	446	9	also	also	ADV
inlawrev-3387	446	10	unisys	unisys	PROPN
inlawrev-3387	446	11	,	,	PUNCT
inlawrev-3387	446	12	74	74	NUM
inlawrev-3387	446	13	f.3d	f.3d	NUM
inlawrev-3387	446	14	at	at	ADP
inlawrev-3387	446	15	443	443	NUM
inlawrev-3387	446	16	(	(	PUNCT
inlawrev-3387	446	17	holding	hold	VERB
inlawrev-3387	446	18	that	that	PRON
inlawrev-3387	446	19	unisys	unisys	PROPN
inlawrev-3387	446	20	owed	owe	VERB
inlawrev-3387	446	21	a	a	DET
inlawrev-3387	446	22	duty	duty	NOUN
inlawrev-3387	446	23	to	to	PART
inlawrev-3387	446	24	disclose	disclose	VERB
inlawrev-3387	446	25	information	information	NOUN
inlawrev-3387	446	26	to	to	PART
inlawrev-3387	446	27	plan	plan	VERB
inlawrev-3387	446	28	participants	participant	NOUN
inlawrev-3387	446	29	about	about	ADP
inlawrev-3387	446	30	the	the	DET
inlawrev-3387	446	31	deteriorating	deteriorate	VERB
inlawrev-3387	446	32	financial	financial	ADJ
inlawrev-3387	446	33	condition	condition	NOUN
inlawrev-3387	446	34	of	of	ADP
inlawrev-3387	446	35	an	an	DET
inlawrev-3387	446	36	1	1	NUM
inlawrev-3387	446	37	999	999	NUM
inlawrev-3387	446	38	]	]	PUNCT
inlawrev-3387	446	39	compliance	compliance	NOUN
inlawrev-3387	446	40	under	under	ADP
inlawrev-3387	446	41	erisa	erisa	PROPN
inlawrev-3387	446	42	§	§	PROPN
inlawrev-3387	446	43	404(c	404(c	PROPN
inlawrev-3387	446	44	)	)	PUNCT
inlawrev-3387	446	45	1483	1483	NUM
inlawrev-3387	446	46	in	in	ADP
inlawrev-3387	446	47	unisys	unisys	PROPN
inlawrev-3387	446	48	,	,	PUNCT
inlawrev-3387	446	49	the	the	DET
inlawrev-3387	446	50	court	court	NOUN
inlawrev-3387	446	51	presented	present	VERB
inlawrev-3387	446	52	a	a	DET
inlawrev-3387	446	53	method	method	NOUN
inlawrev-3387	446	54	to	to	PART
inlawrev-3387	446	55	determine	determine	VERB
inlawrev-3387	446	56	whether	whether	SCONJ
inlawrev-3387	446	57	the	the	DET
inlawrev-3387	446	58	fiduciary	fiduciary	NOUN
inlawrev-3387	446	59	has	have	AUX
inlawrev-3387	446	60	satisfied	satisfy	VERB
inlawrev-3387	446	61	his	his	PRON
inlawrev-3387	446	62	or	or	CCONJ
inlawrev-3387	446	63	her	her	PRON
inlawrev-3387	446	64	duties	duty	NOUN
inlawrev-3387	446	65	in	in	ADP
inlawrev-3387	446	66	connection	connection	NOUN
inlawrev-3387	446	67	with	with	ADP
inlawrev-3387	446	68	selection	selection	NOUN
inlawrev-3387	446	69	of	of	ADP
inlawrev-3387	446	70	plan	plan	NOUN
inlawrev-3387	446	71	investment	investment	NOUN
inlawrev-3387	446	72	alternatives	alternative	NOUN
inlawrev-3387	446	73	.	.	PUNCT
inlawrev-3387	447	1	the	the	DET
inlawrev-3387	447	2	court	court	NOUN
inlawrev-3387	447	3	recognized	recognize	VERB
inlawrev-3387	447	4	a	a	DET
inlawrev-3387	447	5	duty	duty	NOUN
inlawrev-3387	447	6	by	by	ADP
inlawrev-3387	447	7	plan	plan	NOUN
inlawrev-3387	447	8	fiduciaries	fiduciary	NOUN
inlawrev-3387	447	9	to	to	PART
inlawrev-3387	447	10	"	"	PUNCT
inlawrev-3387	447	11	conduct	conduct	VERB
inlawrev-3387	447	12	an	an	DET
inlawrev-3387	447	13	independent	independent	ADJ
inlawrev-3387	447	14	investigation	investigation	NOUN
inlawrev-3387	447	15	into	into	ADP
inlawrev-3387	447	16	the	the	DET
inlawrev-3387	447	17	merits	merit	NOUN
inlawrev-3387	447	18	of	of	ADP
inlawrev-3387	447	19	a	a	DET
inlawrev-3387	447	20	particular	particular	ADJ
inlawrev-3387	447	21	investment	investment	NOUN
inlawrev-3387	447	22	[	[	X
inlawrev-3387	447	23	alternative	alternative	NOUN
inlawrev-3387	447	24	]	]	X
inlawrev-3387	447	25	.	.	PUNCT
inlawrev-3387	448	1	"	"	PUNCT
inlawrev-3387	448	2	^^^	^^^	X
inlawrev-3387	448	3	in	in	ADP
inlawrev-3387	448	4	discharging	discharge	VERB
inlawrev-3387	448	5	this	this	DET
inlawrev-3387	448	6	duty	duty	NOUN
inlawrev-3387	448	7	,	,	PUNCT
inlawrev-3387	448	8	the	the	DET
inlawrev-3387	448	9	court	court	NOUN
inlawrev-3387	448	10	encouraged	encourage	VERB
inlawrev-3387	448	11	the	the	DET
inlawrev-3387	448	12	use	use	NOUN
inlawrev-3387	448	13	of	of	ADP
inlawrev-3387	448	14	consultants	consultant	NOUN
inlawrev-3387	448	15	and	and	CCONJ
inlawrev-3387	448	16	professional	professional	ADJ
inlawrev-3387	448	17	advisors	advisor	NOUN
inlawrev-3387	448	18	,	,	PUNCT
inlawrev-3387	448	19	but	but	CCONJ
inlawrev-3387	448	20	warned	warn	VERB
inlawrev-3387	448	21	that	that	SCONJ
inlawrev-3387	448	22	the	the	DET
inlawrev-3387	448	23	advice	advice	NOUN
inlawrev-3387	448	24	received	receive	VERB
inlawrev-3387	448	25	from	from	ADP
inlawrev-3387	448	26	a	a	DET
inlawrev-3387	448	27	consultant	consultant	NOUN
inlawrev-3387	448	28	or	or	CCONJ
inlawrev-3387	448	29	advisor	advisor	NOUN
inlawrev-3387	448	30	should	should	AUX
inlawrev-3387	448	31	not	not	PART
inlawrev-3387	448	32	be	be	AUX
inlawrev-3387	448	33	relied	rely	VERB
inlawrev-3387	448	34	upon	upon	SCONJ
inlawrev-3387	448	35	blindly	blindly	ADV
inlawrev-3387	448	36	.	.	PUNCT
inlawrev-3387	448	37	^'^	^'^	PUNCT
inlawrev-3387	449	1	while	while	SCONJ
inlawrev-3387	449	2	the	the	DET
inlawrev-3387	449	3	court	court	NOUN
inlawrev-3387	449	4	did	do	AUX
inlawrev-3387	449	5	not	not	PART
inlawrev-3387	449	6	recommend	recommend	VERB
inlawrev-3387	449	7	duplicating	duplicate	VERB
inlawrev-3387	449	8	the	the	DET
inlawrev-3387	449	9	efforts	effort	NOUN
inlawrev-3387	449	10	of	of	ADP
inlawrev-3387	449	11	professional	professional	ADJ
inlawrev-3387	449	12	advice	advice	NOUN
inlawrev-3387	449	13	,	,	PUNCT
inlawrev-3387	449	14	it	it	PRON
inlawrev-3387	449	15	required	require	VERB
inlawrev-3387	449	16	the	the	DET
inlawrev-3387	449	17	fiduciary	fiduciary	NOUN
inlawrev-3387	449	18	to	to	PART
inlawrev-3387	449	19	assess	assess	VERB
inlawrev-3387	449	20	the	the	DET
inlawrev-3387	449	21	information	information	NOUN
inlawrev-3387	449	22	provided	provide	VERB
inlawrev-3387	449	23	by	by	ADP
inlawrev-3387	449	24	the	the	DET
inlawrev-3387	449	25	consultant	consultant	NOUN
inlawrev-3387	449	26	or	or	CCONJ
inlawrev-3387	449	27	advisor	advisor	NOUN
inlawrev-3387	449	28	,	,	PUNCT
inlawrev-3387	449	29	to	to	PART
inlawrev-3387	449	30	supplement	supplement	VERB
inlawrev-3387	449	31	the	the	DET
inlawrev-3387	449	32	information	information	NOUN
inlawrev-3387	449	33	where	where	SCONJ
inlawrev-3387	449	34	necessary	necessary	ADJ
inlawrev-3387	449	35	,	,	PUNCT
inlawrev-3387	449	36	and	and	CCONJ
inlawrev-3387	449	37	to	to	PART
inlawrev-3387	449	38	make	make	VERB
inlawrev-3387	449	39	the	the	DET
inlawrev-3387	449	40	ultimate	ultimate	ADJ
inlawrev-3387	449	41	decision	decision	NOUN
inlawrev-3387	449	42	as	as	ADP
inlawrev-3387	449	43	to	to	ADP
inlawrev-3387	449	44	the	the	DET
inlawrev-3387	449	45	prudence	prudence	NOUN
inlawrev-3387	449	46	of	of	ADP
inlawrev-3387	449	47	a	a	DET
inlawrev-3387	449	48	particular	particular	ADJ
inlawrev-3387	449	49	investment	investment	NOUN
inlawrev-3387	449	50	.	.	PUNCT
inlawrev-3387	449	51	^^	^^	PUNCT
inlawrev-3387	450	1	°	°	NOUN
inlawrev-3387	451	1	the	the	DET
inlawrev-3387	451	2	court	court	NOUN
inlawrev-3387	451	3	also	also	ADV
inlawrev-3387	451	4	endorsed	endorse	VERB
inlawrev-3387	451	5	the	the	DET
inlawrev-3387	451	6	standard	standard	NOUN
inlawrev-3387	451	7	expressed	express	VERB
inlawrev-3387	451	8	by	by	ADP
inlawrev-3387	451	9	judge	judge	PROPN
inlawrev-3387	451	10	scalia	scalia	PROPN
inlawrev-3387	451	11	(	(	PUNCT
inlawrev-3387	451	12	now	now	ADV
inlawrev-3387	451	13	justice	justice	NOUN
inlawrev-3387	451	14	scalia	scalia	PROPN
inlawrev-3387	451	15	)	)	PUNCT
inlawrev-3387	451	16	in	in	ADP
inlawrev-3387	451	17	fink	fink	PROPN
inlawrev-3387	451	18	v.	v.	ADP
inlawrev-3387	451	19	national	national	ADJ
inlawrev-3387	451	20	savings	saving	NOUN
inlawrev-3387	451	21	and	and	CCONJ
inlawrev-3387	451	22	trust	trust	PROPN
inlawrev-3387	451	23	co.	co.	PROPN
inlawrev-3387	451	24	,^^^	,^^^	PUNCT
inlawrev-3387	451	25	that	that	SCONJ
inlawrev-3387	451	26	the	the	DET
inlawrev-3387	451	27	determination	determination	NOUN
inlawrev-3387	451	28	of	of	ADP
inlawrev-3387	451	29	a	a	DET
inlawrev-3387	451	30	given	give	VERB
inlawrev-3387	451	31	decision	decision	NOUN
inlawrev-3387	451	32	's	's	PART
inlawrev-3387	451	33	prudence	prudence	NOUN
inlawrev-3387	451	34	should	should	AUX
inlawrev-3387	451	35	be	be	AUX
inlawrev-3387	451	36	evaluated	evaluate	VERB
inlawrev-3387	451	37	on	on	ADP
inlawrev-3387	451	38	"	"	PUNCT
inlawrev-3387	451	39	the	the	DET
inlawrev-3387	451	40	basis	basis	NOUN
inlawrev-3387	451	41	of	of	ADP
inlawrev-3387	451	42	what	what	PRON
inlawrev-3387	451	43	the	the	PRON
inlawrev-3387	451	44	[	[	X
inlawrev-3387	451	45	fiduciary	fiduciary	NOUN
inlawrev-3387	451	46	]	]	PUNCT
inlawrev-3387	451	47	knew	know	VERB
inlawrev-3387	451	48	or	or	CCONJ
inlawrev-3387	451	49	should	should	AUX
inlawrev-3387	451	50	have	have	AUX
inlawrev-3387	451	51	known	know	VERB
inlawrev-3387	451	52	.	.	PUNCT
inlawrev-3387	452	1	"^^^	"^^^	PUNCT
inlawrev-3387	453	1	this	this	PRON
inlawrev-3387	453	2	"	"	PUNCT
inlawrev-3387	453	3	should	should	AUX
inlawrev-3387	453	4	have	have	AUX
inlawrev-3387	453	5	known	know	VERB
inlawrev-3387	453	6	"	"	PUNCT
inlawrev-3387	453	7	standard	standard	NOUN
inlawrev-3387	453	8	is	be	AUX
inlawrev-3387	453	9	consistent	consistent	ADJ
inlawrev-3387	453	10	with	with	ADP
inlawrev-3387	453	11	the	the	DET
inlawrev-3387	453	12	current	current	ADJ
inlawrev-3387	453	13	dol	dol	NOUN
inlawrev-3387	453	14	regulations	regulation	NOUN
inlawrev-3387	453	15	which	which	PRON
inlawrev-3387	453	16	provide	provide	VERB
inlawrev-3387	453	17	that	that	SCONJ
inlawrev-3387	453	18	a	a	DET
inlawrev-3387	453	19	fiduciary	fiduciary	NOUN
inlawrev-3387	453	20	's	's	PART
inlawrev-3387	453	21	duties	duty	NOUN
inlawrev-3387	453	22	are	be	AUX
inlawrev-3387	453	23	only	only	ADV
inlawrev-3387	453	24	satisfied	satisfied	ADJ
inlawrev-3387	453	25	after	after	ADP
inlawrev-3387	453	26	giving	give	VERB
inlawrev-3387	453	27	"	"	PUNCT
inlawrev-3387	453	28	appropriate	appropriate	ADJ
inlawrev-3387	453	29	consideration	consideration	NOUN
inlawrev-3387	453	30	to	to	ADP
inlawrev-3387	453	31	those	those	DET
inlawrev-3387	453	32	facts	fact	NOUN
inlawrev-3387	453	33	and	and	CCONJ
inlawrev-3387	453	34	circumstances	circumstance	NOUN
inlawrev-3387	453	35	that	that	PRON
inlawrev-3387	453	36	...	...	PUNCT
inlawrev-3387	454	1	the	the	DET
inlawrev-3387	454	2	fiduciary	fiduciary	ADJ
inlawrev-3387	454	3	knows	know	VERB
inlawrev-3387	454	4	or	or	CCONJ
inlawrev-3387	454	5	should	should	AUX
inlawrev-3387	454	6	know	know	VERB
inlawrev-3387	454	7	are	be	AUX
inlawrev-3387	454	8	relevant	relevant	ADJ
inlawrev-3387	454	9	to	to	ADP
inlawrev-3387	454	10	the	the	DET
inlawrev-3387	454	11	particular	particular	ADJ
inlawrev-3387	454	12	investment	investment	NOUN
inlawrev-3387	454	13	.	.	PUNCT
inlawrev-3387	454	14	.	.	PUNCT
inlawrev-3387	454	15	.	.	PUNCT
inlawrev-3387	455	1	."'^^	."'^^	PROPN
inlawrev-3387	456	1	in	in	ADP
inlawrev-3387	456	2	light	light	NOUN
inlawrev-3387	456	3	of	of	ADP
inlawrev-3387	456	4	this	this	DET
inlawrev-3387	456	5	standard	standard	NOUN
inlawrev-3387	456	6	,	,	PUNCT
inlawrev-3387	456	7	it	it	PRON
inlawrev-3387	456	8	is	be	AUX
inlawrev-3387	456	9	unlikely	unlikely	ADJ
inlawrev-3387	456	10	that	that	SCONJ
inlawrev-3387	456	11	a	a	DET
inlawrev-3387	456	12	fiduciary	fiduciary	NOUN
inlawrev-3387	456	13	will	will	AUX
inlawrev-3387	456	14	discharge	discharge	VERB
inlawrev-3387	456	15	its	its	PRON
inlawrev-3387	456	16	duty	duty	NOUN
inlawrev-3387	456	17	properly	properly	ADV
inlawrev-3387	456	18	with	with	ADP
inlawrev-3387	456	19	respect	respect	NOUN
inlawrev-3387	456	20	to	to	ADP
inlawrev-3387	456	21	selecting	select	VERB
inlawrev-3387	456	22	investment	investment	NOUN
inlawrev-3387	456	23	alternatives	alternative	NOUN
inlawrev-3387	456	24	when	when	SCONJ
inlawrev-3387	456	25	a	a	DET
inlawrev-3387	456	26	plan	plan	NOUN
inlawrev-3387	456	27	allows	allow	VERB
inlawrev-3387	456	28	a	a	DET
inlawrev-3387	456	29	very	very	ADV
inlawrev-3387	456	30	large	large	ADJ
inlawrev-3387	456	31	number	number	NOUN
inlawrev-3387	456	32	of	of	ADP
inlawrev-3387	456	33	investment	investment	NOUN
inlawrev-3387	456	34	alternatives	alternative	NOUN
inlawrev-3387	456	35	.	.	PUNCT
inlawrev-3387	457	1	the	the	DET
inlawrev-3387	457	2	ultimate	ultimate	ADJ
inlawrev-3387	457	3	responsibility	responsibility	NOUN
inlawrev-3387	457	4	is	be	AUX
inlawrev-3387	457	5	on	on	ADP
inlawrev-3387	457	6	the	the	DET
inlawrev-3387	457	7	plan	plan	NOUN
inlawrev-3387	457	8	sponsor	sponsor	NOUN
inlawrev-3387	457	9	or	or	CCONJ
inlawrev-3387	457	10	other	other	ADJ
inlawrev-3387	457	11	fiduciary	fiduciary	NOUN
inlawrev-3387	457	12	to	to	PART
inlawrev-3387	457	13	decide	decide	VERB
inlawrev-3387	457	14	which	which	DET
inlawrev-3387	457	15	funds	fund	NOUN
inlawrev-3387	457	16	represent	represent	VERB
inlawrev-3387	457	17	prudent	prudent	ADJ
inlawrev-3387	457	18	investments	investment	NOUN
inlawrev-3387	457	19	without	without	ADP
inlawrev-3387	457	20	blind	blind	ADJ
inlawrev-3387	457	21	reliance	reliance	NOUN
inlawrev-3387	457	22	upon	upon	SCONJ
inlawrev-3387	457	23	the	the	DET
inlawrev-3387	457	24	representations	representation	NOUN
inlawrev-3387	457	25	or	or	CCONJ
inlawrev-3387	457	26	opinions	opinion	NOUN
inlawrev-3387	457	27	of	of	ADP
inlawrev-3387	457	28	the	the	DET
inlawrev-3387	457	29	fiind	fiind	NOUN
inlawrev-3387	457	30	provider	provider	NOUN
inlawrev-3387	457	31	.	.	PUNCT
inlawrev-3387	458	1	in	in	ADP
inlawrev-3387	458	2	connection	connection	NOUN
inlawrev-3387	458	3	with	with	ADP
inlawrev-3387	458	4	the	the	DET
inlawrev-3387	458	5	investment	investment	NOUN
inlawrev-3387	458	6	alternatives	alternative	NOUN
inlawrev-3387	458	7	,	,	PUNCT
inlawrev-3387	458	8	the	the	DET
inlawrev-3387	458	9	fiduciary	fiduciary	NOUN
inlawrev-3387	458	10	has	have	VERB
inlawrev-3387	458	11	a	a	DET
inlawrev-3387	458	12	duty	duty	NOUN
inlawrev-3387	458	13	to	to	PART
inlawrev-3387	458	14	give	give	VERB
inlawrev-3387	458	15	complete	complete	ADJ
inlawrev-3387	458	16	and	and	CCONJ
inlawrev-3387	458	17	accurate	accurate	ADJ
inlawrev-3387	458	18	information	information	NOUN
inlawrev-3387	458	19	without	without	ADP
inlawrev-3387	458	20	materially	materially	ADV
inlawrev-3387	458	21	misrepresenting	misrepresent	VERB
inlawrev-3387	458	22	the	the	DET
inlawrev-3387	458	23	facts	fact	NOUN
inlawrev-3387	458	24	.	.	PUNCT
inlawrev-3387	459	1	^^"^	^^"^	X
inlawrev-3387	460	1	in	in	ADP
inlawrev-3387	460	2	addition	addition	NOUN
inlawrev-3387	460	3	to	to	ADP
inlawrev-3387	460	4	the	the	DET
inlawrev-3387	460	5	standard	standard	NOUN
inlawrev-3387	460	6	that	that	SCONJ
inlawrev-3387	460	7	"	"	PUNCT
inlawrev-3387	460	8	when	when	SCONJ
inlawrev-3387	460	9	a	a	DET
inlawrev-3387	460	10	[	[	X
inlawrev-3387	460	11	fiduciary	fiduciary	NOUN
inlawrev-3387	460	12	]	]	PUNCT
inlawrev-3387	460	13	speaks	speak	NOUN
inlawrev-3387	460	14	,	,	PUNCT
inlawrev-3387	460	15	it	it	PRON
inlawrev-3387	460	16	must	must	AUX
inlawrev-3387	460	17	speak	speak	VERB
inlawrev-3387	460	18	truthfully,"'^^	truthfully,"'^^	PROPN
inlawrev-3387	460	19	the	the	DET
inlawrev-3387	460	20	court	court	NOUN
inlawrev-3387	460	21	in	in	ADP
inlawrev-3387	460	22	unisys	unisys	PROPN
inlawrev-3387	460	23	recognized	recognize	VERB
inlawrev-3387	460	24	"	"	PUNCT
inlawrev-3387	460	25	not	not	PART
inlawrev-3387	460	26	only	only	ADV
inlawrev-3387	460	27	a	a	DET
inlawrev-3387	460	28	negative	negative	ADJ
inlawrev-3387	460	29	duty	duty	NOUN
inlawrev-3387	460	30	not	not	PART
inlawrev-3387	460	31	to	to	PART
inlawrev-3387	460	32	misinform	misinform	VERB
inlawrev-3387	460	33	,	,	PUNCT
inlawrev-3387	460	34	but	but	CCONJ
inlawrev-3387	460	35	also	also	ADV
inlawrev-3387	460	36	an	an	DET
inlawrev-3387	460	37	affirmative	affirmative	ADJ
inlawrev-3387	460	38	duty	duty	NOUN
inlawrev-3387	460	39	to	to	PART
inlawrev-3387	460	40	inform	inform	VERB
inlawrev-3387	460	41	when	when	SCONJ
inlawrev-3387	460	42	the	the	DET
inlawrev-3387	460	43	[	[	X
inlawrev-3387	460	44	fiduciary	fiduciary	NOUN
inlawrev-3387	460	45	]	]	PUNCT
inlawrev-3387	460	46	knows	know	VERB
inlawrev-3387	460	47	that	that	SCONJ
inlawrev-3387	460	48	silence	silence	NOUN
inlawrev-3387	460	49	might	might	AUX
inlawrev-3387	460	50	be	be	AUX
inlawrev-3387	460	51	harmful	harmful	ADJ
inlawrev-3387	460	52	.	.	PUNCT
inlawrev-3387	460	53	"^^^	"^^^	PUNCT
inlawrev-3387	461	1	the	the	DET
inlawrev-3387	461	2	court	court	NOUN
inlawrev-3387	461	3	applied	apply	VERB
inlawrev-3387	461	4	this	this	DET
inlawrev-3387	461	5	standard	standard	NOUN
inlawrev-3387	461	6	in	in	ADP
inlawrev-3387	461	7	unisys	unisys	PROPN
inlawrev-3387	461	8	when	when	SCONJ
inlawrev-3387	461	9	an	an	DET
inlawrev-3387	461	10	insurance	insurance	NOUN
inlawrev-3387	461	11	company	company	NOUN
inlawrev-3387	461	12	providing	provide	VERB
inlawrev-3387	461	13	a	a	DET
inlawrev-3387	461	14	guaranteed	guarantee	VERB
inlawrev-3387	461	15	investment	investment	NOUN
inlawrev-3387	461	16	contract	contract	NOUN
inlawrev-3387	461	17	alternative	alternative	NOUN
inlawrev-3387	461	18	to	to	ADP
inlawrev-3387	461	19	the	the	DET
inlawrev-3387	461	20	plan	plan	NOUN
inlawrev-3387	461	21	)	)	PUNCT
inlawrev-3387	461	22	.	.	PUNCT
inlawrev-3387	462	1	118	118	NUM
inlawrev-3387	462	2	.	.	NOUN
inlawrev-3387	462	3	^m.yy^	^m.yy^	PROPN
inlawrev-3387	462	4	,	,	PUNCT
inlawrev-3387	462	5	74f.3dat435	74f.3dat435	NOUN
inlawrev-3387	462	6	.	.	PUNCT
inlawrev-3387	463	1	119	119	NUM
inlawrev-3387	463	2	.	.	PUNCT
inlawrev-3387	463	3	/c/.	/c/.	PROPN
inlawrev-3387	464	1	at	at	ADP
inlawrev-3387	464	2	435	435	NUM
inlawrev-3387	464	3	-	-	SYM
inlawrev-3387	464	4	36	36	NUM
inlawrev-3387	464	5	.	.	PUNCT
inlawrev-3387	464	6	120	120	NUM
inlawrev-3387	464	7	.	.	PUNCT
inlawrev-3387	465	1	i	i	PRON
inlawrev-3387	465	2	d.	d.	PROPN
inlawrev-3387	465	3	121	121	NUM
inlawrev-3387	465	4	.	.	PUNCT
inlawrev-3387	466	1	772f.2d951(d.c	772f.2d951(d.c	NUM
inlawrev-3387	466	2	.	.	NOUN
inlawrev-3387	466	3	1985	1985	NUM
inlawrev-3387	466	4	)	)	PUNCT
inlawrev-3387	466	5	.	.	PUNCT
inlawrev-3387	467	1	122	122	NUM
inlawrev-3387	467	2	.	.	PUNCT
inlawrev-3387	468	1	unisys	unisys	PROPN
inlawrev-3387	468	2	,	,	PUNCT
inlawrev-3387	468	3	74	74	NUM
inlawrev-3387	468	4	f.3d	f.3d	NUM
inlawrev-3387	468	5	at	at	ADP
inlawrev-3387	468	6	436	436	NUM
inlawrev-3387	468	7	(	(	PUNCT
inlawrev-3387	468	8	citing	cite	VERB
inlawrev-3387	468	9	fink	fink	PROPN
inlawrev-3387	468	10	v.	v.	PROPN
inlawrev-3387	468	11	national	national	PROPN
inlawrev-3387	468	12	sav	sav	PROPN
inlawrev-3387	468	13	.	.	PROPN
inlawrev-3387	468	14	&	&	CCONJ
inlawrev-3387	468	15	trust	trust	PROPN
inlawrev-3387	468	16	co.	co.	PROPN
inlawrev-3387	468	17	,	,	PUNCT
inlawrev-3387	468	18	772	772	NUM
inlawrev-3387	468	19	f.2d	f.2d	NOUN
inlawrev-3387	468	20	951	951	NUM
inlawrev-3387	468	21	,	,	PUNCT
inlawrev-3387	468	22	962	962	NUM
inlawrev-3387	468	23	(	(	PUNCT
inlawrev-3387	468	24	d.c	d.c	PROPN
inlawrev-3387	468	25	.	.	PROPN
inlawrev-3387	468	26	cir	cir	PROPN
inlawrev-3387	468	27	.	.	PROPN
inlawrev-3387	468	28	1985	1985	NUM
inlawrev-3387	468	29	)	)	PUNCT
inlawrev-3387	468	30	(	(	PUNCT
inlawrev-3387	468	31	scalia	scalia	PROPN
inlawrev-3387	468	32	,	,	PUNCT
inlawrev-3387	468	33	j.	j.	PROPN
inlawrev-3387	468	34	,	,	PUNCT
inlawrev-3387	468	35	concurring	concur	VERB
inlawrev-3387	468	36	in	in	ADP
inlawrev-3387	468	37	part	part	NOUN
inlawrev-3387	468	38	and	and	CCONJ
inlawrev-3387	468	39	dissenting	dissent	VERB
inlawrev-3387	468	40	in	in	ADP
inlawrev-3387	468	41	part	part	NOUN
inlawrev-3387	468	42	)	)	PUNCT
inlawrev-3387	468	43	)	)	PUNCT
inlawrev-3387	468	44	.	.	PUNCT
inlawrev-3387	469	1	123	123	NUM
inlawrev-3387	469	2	.	.	PUNCT
inlawrev-3387	470	1	rules	rule	NOUN
inlawrev-3387	470	2	and	and	CCONJ
inlawrev-3387	470	3	regulations	regulation	NOUN
inlawrev-3387	470	4	for	for	ADP
inlawrev-3387	470	5	fiduciary	fiduciary	ADJ
inlawrev-3387	470	6	responsibility	responsibility	NOUN
inlawrev-3387	470	7	,	,	PUNCT
inlawrev-3387	470	8	29	29	NUM
inlawrev-3387	470	9	c.f.r	c.f.r	NOUN
inlawrev-3387	470	10	.	.	PUNCT
inlawrev-3387	471	1	§	§	PROPN
inlawrev-3387	471	2	2550.404al(b)(l)(i	2550.404al(b)(l)(i	PROPN
inlawrev-3387	471	3	)	)	PUNCT
inlawrev-3387	471	4	(	(	PUNCT
inlawrev-3387	471	5	1998	1998	NUM
inlawrev-3387	471	6	)	)	PUNCT
inlawrev-3387	471	7	.	.	PUNCT
inlawrev-3387	472	1	1	1	NUM
inlawrev-3387	472	2	24	24	NUM
inlawrev-3387	472	3	.	.	PUNCT
inlawrev-3387	473	1	see	see	VERB
inlawrev-3387	473	2	,	,	PUNCT
inlawrev-3387	473	3	e.g.	e.g.	ADV
inlawrev-3387	473	4	,	,	PUNCT
inlawrev-3387	473	5	unisys	unisys	PROPN
inlawrev-3387	473	6	,	,	PUNCT
inlawrev-3387	473	7	74	74	NUM
inlawrev-3387	473	8	f.3d	f.3d	NUM
inlawrev-3387	473	9	at	at	ADP
inlawrev-3387	473	10	44	44	NUM
inlawrev-3387	473	11	1	1	NUM
inlawrev-3387	473	12	;	;	PUNCT
inlawrev-3387	473	13	drennan	drennan	PROPN
inlawrev-3387	473	14	v.	v.	PROPN
inlawrev-3387	473	15	general	general	PROPN
inlawrev-3387	473	16	motors	motors	PROPN
inlawrev-3387	473	17	corp	corp	PROPN
inlawrev-3387	473	18	.	.	PROPN
inlawrev-3387	473	19	,	,	PUNCT
inlawrev-3387	473	20	977	977	NUM
inlawrev-3387	473	21	f.2d	f.2d	NUM
inlawrev-3387	473	22	246	246	NUM
inlawrev-3387	473	23	,	,	PUNCT
inlawrev-3387	473	24	25	25	NUM
inlawrev-3387	473	25	1	1	NUM
inlawrev-3387	473	26	(	(	PUNCT
inlawrev-3387	473	27	6th	6th	ADJ
inlawrev-3387	473	28	cir	cir	NOUN
inlawrev-3387	473	29	.	.	PROPN
inlawrev-3387	473	30	1992	1992	NUM
inlawrev-3387	473	31	)	)	PUNCT
inlawrev-3387	473	32	.	.	PUNCT
inlawrev-3387	474	1	125	125	NUM
inlawrev-3387	474	2	.	.	PUNCT
inlawrev-3387	475	1	unisys	unisys	PROPN
inlawrev-3387	475	2	,	,	PUNCT
inlawrev-3387	475	3	74	74	NUM
inlawrev-3387	475	4	f.3d	f.3d	NUM
inlawrev-3387	475	5	at	at	ADP
inlawrev-3387	475	6	442	442	NUM
inlawrev-3387	475	7	(	(	PUNCT
inlawrev-3387	475	8	quoting	quote	VERB
inlawrev-3387	475	9	fischer	fischer	PROPN
inlawrev-3387	475	10	v.	v.	PROPN
inlawrev-3387	475	11	philadelphia	philadelphia	PROPN
inlawrev-3387	475	12	elec	elec	PROPN
inlawrev-3387	475	13	.	.	PROPN
inlawrev-3387	475	14	co.	co.	PROPN
inlawrev-3387	475	15	,	,	PUNCT
inlawrev-3387	475	16	994	994	NUM
inlawrev-3387	475	17	f.2d	f.2d	SYM
inlawrev-3387	475	18	130	130	NUM
inlawrev-3387	475	19	,	,	PUNCT
inlawrev-3387	475	20	135	135	NUM
inlawrev-3387	475	21	(	(	PUNCT
inlawrev-3387	475	22	3d	3d	NUM
inlawrev-3387	475	23	cir	cir	NOUN
inlawrev-3387	475	24	.	.	PROPN
inlawrev-3387	475	25	1993	1993	NUM
inlawrev-3387	475	26	)	)	PUNCT
inlawrev-3387	475	27	)	)	PUNCT
inlawrev-3387	475	28	.	.	PUNCT
inlawrev-3387	476	1	126	126	NUM
inlawrev-3387	476	2	.	.	PUNCT
inlawrev-3387	477	1	i	i	PRON
inlawrev-3387	477	2	d.	d.	PROPN
inlawrev-3387	477	3	at	at	ADP
inlawrev-3387	477	4	441	441	NUM
inlawrev-3387	477	5	(	(	PUNCT
inlawrev-3387	477	6	quoting	quote	VERB
inlawrev-3387	477	7	bixler	bixler	NOUN
inlawrev-3387	477	8	v.	v.	ADP
inlawrev-3387	477	9	central	central	PROPN
inlawrev-3387	477	10	pa	pa	PROPN
inlawrev-3387	477	11	.	.	PROPN
inlawrev-3387	477	12	teamsters	teamsters	PROPN
inlawrev-3387	477	13	health	health	PROPN
inlawrev-3387	477	14	&	&	CCONJ
inlawrev-3387	477	15	welfare	welfare	PROPN
inlawrev-3387	477	16	fund	fund	PROPN
inlawrev-3387	477	17	,	,	PUNCT
inlawrev-3387	477	18	12	12	NUM
inlawrev-3387	477	19	f.3d	f.3d	NUM
inlawrev-3387	477	20	1292	1292	NUM
inlawrev-3387	477	21	,	,	PUNCT
inlawrev-3387	477	22	1300	1300	NUM
inlawrev-3387	477	23	(	(	PUNCT
inlawrev-3387	477	24	3d	3d	PROPN
inlawrev-3387	477	25	cir	cir	NOUN
inlawrev-3387	477	26	.	.	PROPN
inlawrev-3387	477	27	1993	1993	NUM
inlawrev-3387	477	28	)	)	PUNCT
inlawrev-3387	477	29	)	)	PUNCT
inlawrev-3387	477	30	.	.	PUNCT
inlawrev-3387	478	1	1484	1484	NUM
inlawrev-3387	478	2	indiana	indiana	PROPN
inlawrev-3387	478	3	law	law	PROPN
inlawrev-3387	478	4	review	review	NOUN
inlawrev-3387	478	5	[	[	X
inlawrev-3387	478	6	vol	vol	NOUN
inlawrev-3387	478	7	.	.	PUNCT
inlawrev-3387	479	1	32	32	NUM
inlawrev-3387	479	2	:	:	SYM
inlawrev-3387	479	3	1467	1467	NUM
inlawrev-3387	479	4	insurance	insurance	NOUN
inlawrev-3387	479	5	company	company	NOUN
inlawrev-3387	479	6	providing	provide	VERB
inlawrev-3387	479	7	an	an	DET
inlawrev-3387	479	8	investment	investment	NOUN
inlawrev-3387	479	9	alternative	alternative	NOUN
inlawrev-3387	479	10	under	under	ADP
inlawrev-3387	479	11	the	the	DET
inlawrev-3387	479	12	plan	plan	NOUN
inlawrev-3387	479	13	encountered	encounter	VERB
inlawrev-3387	479	14	severe	severe	ADJ
inlawrev-3387	479	15	financial	financial	ADJ
inlawrev-3387	479	16	distress	distress	NOUN
inlawrev-3387	479	17	.	.	PUNCT
inlawrev-3387	480	1	^^^	^^^	PUNCT
inlawrev-3387	480	2	while	while	SCONJ
inlawrev-3387	480	3	unable	unable	ADJ
inlawrev-3387	480	4	to	to	PART
inlawrev-3387	480	5	rule	rule	VERB
inlawrev-3387	480	6	on	on	ADP
inlawrev-3387	480	7	whether	whether	SCONJ
inlawrev-3387	480	8	the	the	DET
inlawrev-3387	480	9	fiduciaries	fiduciary	NOUN
inlawrev-3387	480	10	involved	involve	VERB
inlawrev-3387	480	11	breached	breach	VERB
inlawrev-3387	480	12	their	their	PRON
inlawrev-3387	480	13	duty	duty	NOUN
inlawrev-3387	480	14	,	,	PUNCT
inlawrev-3387	480	15	because	because	SCONJ
inlawrev-3387	480	16	material	material	ADJ
inlawrev-3387	480	17	questions	question	NOUN
inlawrev-3387	480	18	of	of	ADP
inlawrev-3387	480	19	fact	fact	NOUN
inlawrev-3387	480	20	remained	remain	VERB
inlawrev-3387	480	21	,	,	PUNCT
inlawrev-3387	480	22	the	the	DET
inlawrev-3387	480	23	court	court	NOUN
inlawrev-3387	480	24	indicated	indicate	VERB
inlawrev-3387	480	25	that	that	SCONJ
inlawrev-3387	480	26	the	the	DET
inlawrev-3387	480	27	fiduciaries	fiduciary	NOUN
inlawrev-3387	480	28	had	have	VERB
inlawrev-3387	480	29	a	a	DET
inlawrev-3387	480	30	duty	duty	NOUN
inlawrev-3387	480	31	to	to	PART
inlawrev-3387	480	32	inform	inform	VERB
inlawrev-3387	480	33	the	the	DET
inlawrev-3387	480	34	participants	participant	NOUN
inlawrev-3387	480	35	of	of	ADP
inlawrev-3387	480	36	the	the	DET
inlawrev-3387	480	37	financial	financial	ADJ
inlawrev-3387	480	38	condition	condition	NOUN
inlawrev-3387	480	39	of	of	ADP
inlawrev-3387	480	40	the	the	DET
inlawrev-3387	480	41	insurance	insurance	NOUN
inlawrev-3387	480	42	company	company	NOUN
inlawrev-3387	480	43	.	.	PUNCT
inlawrev-3387	481	1	^^^	^^^	NOUN
inlawrev-3387	481	2	plan	plan	NOUN
inlawrev-3387	481	3	fiduciaries	fiduciary	NOUN
inlawrev-3387	481	4	have	have	VERB
inlawrev-3387	481	5	many	many	ADJ
inlawrev-3387	481	6	duties	duty	NOUN
inlawrev-3387	481	7	to	to	PART
inlawrev-3387	481	8	fulfill	fulfill	VERB
inlawrev-3387	481	9	with	with	ADP
inlawrev-3387	481	10	respect	respect	NOUN
inlawrev-3387	481	11	to	to	ADP
inlawrev-3387	481	12	a	a	DET
inlawrev-3387	481	13	plan	plan	NOUN
inlawrev-3387	481	14	and	and	CCONJ
inlawrev-3387	481	15	its	its	PRON
inlawrev-3387	481	16	participants	participant	NOUN
inlawrev-3387	481	17	.	.	PUNCT
inlawrev-3387	482	1	however	however	ADV
inlawrev-3387	482	2	,	,	PUNCT
inlawrev-3387	482	3	they	they	PRON
inlawrev-3387	482	4	do	do	AUX
inlawrev-3387	482	5	not	not	PART
inlawrev-3387	482	6	bear	bear	VERB
inlawrev-3387	482	7	unlimited	unlimited	ADJ
inlawrev-3387	482	8	liability	liability	NOUN
inlawrev-3387	482	9	for	for	ADP
inlawrev-3387	482	10	losses	loss	NOUN
inlawrev-3387	482	11	incurred	incur	VERB
inlawrev-3387	482	12	by	by	ADP
inlawrev-3387	482	13	the	the	DET
inlawrev-3387	482	14	plan	plan	NOUN
inlawrev-3387	482	15	.	.	PUNCT
inlawrev-3387	483	1	under	under	ADP
inlawrev-3387	483	2	the	the	DET
inlawrev-3387	483	3	statutory	statutory	ADJ
inlawrev-3387	483	4	language	language	NOUN
inlawrev-3387	483	5	oferisa	oferisa	NOUN
inlawrev-3387	483	6	section	section	NOUN
inlawrev-3387	483	7	409(a	409(a	PROPN
inlawrev-3387	483	8	)	)	PUNCT
inlawrev-3387	483	9	,	,	PUNCT
inlawrev-3387	483	10	plan	plan	NOUN
inlawrev-3387	483	11	fiduciaries	fiduciary	NOUN
inlawrev-3387	483	12	are	be	AUX
inlawrev-3387	483	13	liable	liable	ADJ
inlawrev-3387	483	14	only	only	ADV
inlawrev-3387	483	15	for	for	ADP
inlawrev-3387	483	16	losses	loss	NOUN
inlawrev-3387	483	17	resulting	result	VERB
inlawrev-3387	483	18	from	from	ADP
inlawrev-3387	483	19	their	their	PRON
inlawrev-3387	483	20	breaches.^^^	breaches.^^^	PROPN
inlawrev-3387	483	21	additionally	additionally	ADV
inlawrev-3387	483	22	,	,	PUNCT
inlawrev-3387	483	23	the	the	DET
inlawrev-3387	483	24	actions	action	NOUN
inlawrev-3387	483	25	that	that	PRON
inlawrev-3387	483	26	may	may	AUX
inlawrev-3387	483	27	constitute	constitute	VERB
inlawrev-3387	483	28	a	a	DET
inlawrev-3387	483	29	breach	breach	NOUN
inlawrev-3387	483	30	,	,	PUNCT
inlawrev-3387	483	31	which	which	PRON
inlawrev-3387	483	32	exposes	expose	VERB
inlawrev-3387	483	33	a	a	DET
inlawrev-3387	483	34	fiduciary	fiduciary	NOUN
inlawrev-3387	483	35	to	to	ADP
inlawrev-3387	483	36	liability	liability	NOUN
inlawrev-3387	483	37	,	,	PUNCT
inlawrev-3387	483	38	are	be	AUX
inlawrev-3387	483	39	limited	limit	VERB
inlawrev-3387	483	40	to	to	ADP
inlawrev-3387	483	41	those	those	DET
inlawrev-3387	483	42	actions	action	NOUN
inlawrev-3387	483	43	or	or	CCONJ
inlawrev-3387	483	44	events	event	NOUN
inlawrev-3387	483	45	occurring	occur	VERB
inlawrev-3387	483	46	while	while	SCONJ
inlawrev-3387	483	47	the	the	DET
inlawrev-3387	483	48	person	person	NOUN
inlawrev-3387	483	49	or	or	CCONJ
inlawrev-3387	483	50	entity	entity	NOUN
inlawrev-3387	483	51	is	be	AUX
inlawrev-3387	483	52	a	a	DET
inlawrev-3387	483	53	plan	plan	NOUN
inlawrev-3387	483	54	fiduciary	fiduciary	NOUN
inlawrev-3387	483	55	.	.	PUNCT
inlawrev-3387	483	56	^^	^^	PUNCT
inlawrev-3387	484	1	°	°	ADP
inlawrev-3387	484	2	relevant	relevant	ADJ
inlawrev-3387	484	3	case	case	NOUN
inlawrev-3387	484	4	law	law	NOUN
inlawrev-3387	484	5	supports	support	VERB
inlawrev-3387	484	6	the	the	DET
inlawrev-3387	484	7	requirement	requirement	NOUN
inlawrev-3387	484	8	of	of	ADP
inlawrev-3387	484	9	a	a	DET
inlawrev-3387	484	10	causal	causal	ADJ
inlawrev-3387	484	11	relationship	relationship	NOUN
inlawrev-3387	484	12	between	between	ADP
inlawrev-3387	484	13	the	the	DET
inlawrev-3387	484	14	act	act	NOUN
inlawrev-3387	484	15	constituting	constitute	VERB
inlawrev-3387	484	16	the	the	DET
inlawrev-3387	484	17	breach	breach	NOUN
inlawrev-3387	484	18	and	and	CCONJ
inlawrev-3387	484	19	the	the	DET
inlawrev-3387	484	20	loss	loss	NOUN
inlawrev-3387	484	21	to	to	ADP
inlawrev-3387	484	22	the	the	DET
inlawrev-3387	484	23	plan.^^^	plan.^^^	PROPN
inlawrev-3387	484	24	in	in	ADP
inlawrev-3387	484	25	reich	reich	PROPN
inlawrev-3387	484	26	v.	v.	ADP
inlawrev-3387	484	27	mcmanns,^^^	mcmanns,^^^	PROPN
inlawrev-3387	484	28	the	the	DET
inlawrev-3387	484	29	defendant	defendant	NOUN
inlawrev-3387	484	30	brokers	broker	NOUN
inlawrev-3387	484	31	were	be	AUX
inlawrev-3387	484	32	alleged	allege	VERB
inlawrev-3387	484	33	to	to	PART
inlawrev-3387	484	34	have	have	AUX
inlawrev-3387	484	35	acquired	acquire	VERB
inlawrev-3387	484	36	fiduciary	fiduciary	ADJ
inlawrev-3387	484	37	status	status	NOUN
inlawrev-3387	484	38	by	by	ADP
inlawrev-3387	484	39	their	their	PRON
inlawrev-3387	484	40	exercise	exercise	NOUN
inlawrev-3387	484	41	of	of	ADP
inlawrev-3387	484	42	discretionary	discretionary	ADJ
inlawrev-3387	484	43	control	control	NOUN
inlawrev-3387	484	44	over	over	ADP
inlawrev-3387	484	45	the	the	DET
inlawrev-3387	484	46	investment	investment	NOUN
inlawrev-3387	484	47	of	of	ADP
inlawrev-3387	484	48	certain	certain	ADJ
inlawrev-3387	484	49	plan	plan	NOUN
inlawrev-3387	484	50	assets	asset	NOUN
inlawrev-3387	484	51	and	and	CCONJ
inlawrev-3387	484	52	by	by	ADP
inlawrev-3387	484	53	giving	give	VERB
inlawrev-3387	484	54	investment	investment	NOUN
inlawrev-3387	484	55	advice	advice	NOUN
inlawrev-3387	484	56	.	.	PUNCT
inlawrev-3387	485	1	the	the	DET
inlawrev-3387	485	2	court	court	NOUN
inlawrev-3387	485	3	held	hold	VERB
inlawrev-3387	485	4	that	that	SCONJ
inlawrev-3387	485	5	a	a	DET
inlawrev-3387	485	6	person	person	NOUN
inlawrev-3387	485	7	acquiring	acquire	VERB
inlawrev-3387	485	8	fiduciary	fiduciary	ADJ
inlawrev-3387	485	9	status	status	NOUN
inlawrev-3387	485	10	by	by	ADP
inlawrev-3387	485	11	either	either	CCONJ
inlawrev-3387	485	12	ofthese	ofthese	ADJ
inlawrev-3387	485	13	actions	action	NOUN
inlawrev-3387	485	14	is	be	AUX
inlawrev-3387	485	15	liable	liable	ADJ
inlawrev-3387	485	16	for	for	ADP
inlawrev-3387	485	17	losses	loss	NOUN
inlawrev-3387	485	18	only	only	ADV
inlawrev-3387	485	19	to	to	ADP
inlawrev-3387	485	20	the	the	DET
inlawrev-3387	485	21	extent	extent	NOUN
inlawrev-3387	485	22	that	that	SCONJ
inlawrev-3387	485	23	they	they	PRON
inlawrev-3387	485	24	performed	perform	VERB
inlawrev-3387	485	25	these	these	DET
inlawrev-3387	485	26	respective	respective	ADJ
inlawrev-3387	485	27	functions	function	NOUN
inlawrev-3387	485	28	.	.	PUNCT
inlawrev-3387	486	1	'^^	'^^	PROPN
inlawrev-3387	486	2	therefore	therefore	ADV
inlawrev-3387	486	3	,	,	PUNCT
inlawrev-3387	486	4	all	all	DET
inlawrev-3387	486	5	plan	plan	NOUN
inlawrev-3387	486	6	fiduciaries	fiduciary	NOUN
inlawrev-3387	486	7	are	be	AUX
inlawrev-3387	486	8	not	not	PART
inlawrev-3387	486	9	exposed	expose	VERB
inlawrev-3387	486	10	to	to	ADP
inlawrev-3387	486	11	liability	liability	NOUN
inlawrev-3387	486	12	simply	simply	ADV
inlawrev-3387	486	13	because	because	SCONJ
inlawrev-3387	486	14	there	there	PRON
inlawrev-3387	486	15	is	be	VERB
inlawrev-3387	486	16	a	a	DET
inlawrev-3387	486	17	loss	loss	NOUN
inlawrev-3387	486	18	to	to	ADP
inlawrev-3387	486	19	the	the	DET
inlawrev-3387	486	20	plan	plan	NOUN
inlawrev-3387	486	21	;	;	PUNCT
inlawrev-3387	486	22	a	a	DET
inlawrev-3387	486	23	plaintiff	plaintiff	NOUN
inlawrev-3387	486	24	must	must	AUX
inlawrev-3387	486	25	show	show	VERB
inlawrev-3387	486	26	a	a	DET
inlawrev-3387	486	27	relationship	relationship	NOUN
inlawrev-3387	486	28	between	between	ADP
inlawrev-3387	486	29	the	the	DET
inlawrev-3387	486	30	fiduciary	fiduciary	NOUN
inlawrev-3387	486	31	's	's	PART
inlawrev-3387	486	32	action	action	NOUN
inlawrev-3387	486	33	and	and	CCONJ
inlawrev-3387	486	34	the	the	DET
inlawrev-3387	486	35	claimed	claim	VERB
inlawrev-3387	486	36	loss	loss	NOUN
inlawrev-3387	486	37	.	.	PUNCT
inlawrev-3387	487	1	a	a	DET
inlawrev-3387	487	2	similar	similar	ADJ
inlawrev-3387	487	3	issue	issue	NOUN
inlawrev-3387	487	4	was	be	AUX
inlawrev-3387	487	5	presented	present	VERB
inlawrev-3387	487	6	by	by	ADP
inlawrev-3387	487	7	payonk	payonk	ADV
inlawrev-3387	487	8	v.	v.	ADP
inlawrev-3387	487	9	hmw	hmw	PROPN
inlawrev-3387	487	10	industries	industry	NOUN
inlawrev-3387	487	11	,	,	PUNCT
inlawrev-3387	487	12	inc}^^	inc}^^	VERB
inlawrev-3387	487	13	the	the	DET
inlawrev-3387	487	14	defendant	defendant	NOUN
inlawrev-3387	487	15	involved	involve	VERB
inlawrev-3387	487	16	in	in	ADP
inlawrev-3387	487	17	payonk	payonk	ADV
inlawrev-3387	487	18	,	,	PUNCT
inlawrev-3387	487	19	however	however	ADV
inlawrev-3387	487	20	,	,	PUNCT
inlawrev-3387	487	21	was	be	AUX
inlawrev-3387	487	22	the	the	DET
inlawrev-3387	487	23	employer	employer	NOUN
inlawrev-3387	487	24	,	,	PUNCT
inlawrev-3387	487	25	who	who	PRON
inlawrev-3387	487	26	also	also	ADV
inlawrev-3387	487	27	served	serve	VERB
inlawrev-3387	487	28	as	as	ADP
inlawrev-3387	487	29	a	a	DET
inlawrev-3387	487	30	plan	plan	NOUN
inlawrev-3387	487	31	fiduciary	fiduciary	NOUN
inlawrev-3387	487	32	.	.	PUNCT
inlawrev-3387	488	1	in	in	ADP
inlawrev-3387	488	2	payonk	payonk	ADV
inlawrev-3387	488	3	,	,	PUNCT
inlawrev-3387	488	4	the	the	DET
inlawrev-3387	488	5	employer	employer	NOUN
inlawrev-3387	488	6	/	/	SYM
inlawrev-3387	488	7	fiduciary	fiduciary	NOUN
inlawrev-3387	488	8	decided	decide	VERB
inlawrev-3387	488	9	to	to	PART
inlawrev-3387	488	10	terminate	terminate	VERB
inlawrev-3387	488	11	the	the	DET
inlawrev-3387	488	12	plan	plan	NOUN
inlawrev-3387	488	13	which	which	PRON
inlawrev-3387	488	14	adversely	adversely	ADV
inlawrev-3387	488	15	affected	affect	VERB
inlawrev-3387	488	16	certain	certain	ADJ
inlawrev-3387	488	17	participants	participant	NOUN
inlawrev-3387	488	18	who	who	PRON
inlawrev-3387	488	19	had	have	AUX
inlawrev-3387	488	20	"	"	PUNCT
inlawrev-3387	488	21	opted	opt	VERB
inlawrev-3387	488	22	ouf	ouf	PROPN
inlawrev-3387	488	23	of	of	ADP
inlawrev-3387	488	24	the	the	DET
inlawrev-3387	488	25	plan	plan	NOUN
inlawrev-3387	488	26	shortly	shortly	ADV
inlawrev-3387	488	27	before	before	ADP
inlawrev-3387	488	28	the	the	DET
inlawrev-3387	488	29	termination.*^^	termination.*^^	NOUN
inlawrev-3387	488	30	the	the	DET
inlawrev-3387	488	31	employer	employer	NOUN
inlawrev-3387	488	32	did	do	AUX
inlawrev-3387	488	33	not	not	PART
inlawrev-3387	488	34	inform	inform	VERB
inlawrev-3387	488	35	the	the	DET
inlawrev-3387	488	36	participants	participant	NOUN
inlawrev-3387	488	37	or	or	CCONJ
inlawrev-3387	488	38	beneficiaries	beneficiary	NOUN
inlawrev-3387	488	39	of	of	ADP
inlawrev-3387	488	40	the	the	DET
inlawrev-3387	488	41	decision	decision	NOUN
inlawrev-3387	488	42	to	to	PART
inlawrev-3387	488	43	terminate	terminate	VERB
inlawrev-3387	488	44	the	the	DET
inlawrev-3387	488	45	plan	plan	NOUN
inlawrev-3387	488	46	until	until	SCONJ
inlawrev-3387	488	47	notices	notice	NOUN
inlawrev-3387	488	48	required	require	VERB
inlawrev-3387	488	49	by	by	ADP
inlawrev-3387	488	50	statute	statute	NOUN
inlawrev-3387	488	51	had	have	VERB
inlawrev-3387	488	52	to	to	PART
inlawrev-3387	488	53	be	be	AUX
inlawrev-3387	488	54	given	give	VERB
inlawrev-3387	488	55	.	.	PUNCT
inlawrev-3387	489	1	*	*	PUNCT
inlawrev-3387	489	2	^^	^^	PUNCT
inlawrev-3387	489	3	the	the	DET
inlawrev-3387	489	4	plaintiffs	plaintiff	NOUN
inlawrev-3387	489	5	claimed	claim	VERB
inlawrev-3387	489	6	that	that	SCONJ
inlawrev-3387	489	7	the	the	DET
inlawrev-3387	489	8	employer	employer	NOUN
inlawrev-3387	489	9	,	,	PUNCT
inlawrev-3387	489	10	as	as	ADP
inlawrev-3387	489	11	a	a	DET
inlawrev-3387	489	12	plan	plan	NOUN
inlawrev-3387	489	13	fiduciary	fiduciary	NOUN
inlawrev-3387	489	14	,	,	PUNCT
inlawrev-3387	489	15	breached	breach	VERB
inlawrev-3387	489	16	its	its	PRON
inlawrev-3387	489	17	duty	duty	NOUN
inlawrev-3387	489	18	to	to	PART
inlawrev-3387	489	19	inform	inform	VERB
inlawrev-3387	489	20	by	by	ADP
inlawrev-3387	489	21	withholding	withhold	VERB
inlawrev-3387	489	22	information	information	NOUN
inlawrev-3387	489	23	about	about	ADP
inlawrev-3387	489	24	the	the	DET
inlawrev-3387	489	25	plan	plan	NOUN
inlawrev-3387	489	26	termination	termination	NOUN
inlawrev-3387	489	27	.	.	PUNCT
inlawrev-3387	490	1	the	the	DET
inlawrev-3387	490	2	court	court	NOUN
inlawrev-3387	490	3	,	,	PUNCT
inlawrev-3387	490	4	however	however	ADV
inlawrev-3387	490	5	,	,	PUNCT
inlawrev-3387	490	6	agreed	agree	VERB
inlawrev-3387	490	7	with	with	ADP
inlawrev-3387	490	8	the	the	DET
inlawrev-3387	490	9	defendant	defendant	NOUN
inlawrev-3387	490	10	employer	employer	NOUN
inlawrev-3387	490	11	's	's	PART
inlawrev-3387	490	12	contention	contention	NOUN
inlawrev-3387	490	13	that	that	SCONJ
inlawrev-3387	490	14	the	the	DET
inlawrev-3387	490	15	decision	decision	NOUN
inlawrev-3387	490	16	to	to	PART
inlawrev-3387	490	17	terminate	terminate	VERB
inlawrev-3387	490	18	the	the	DET
inlawrev-3387	490	19	plan	plan	NOUN
inlawrev-3387	490	20	was	be	AUX
inlawrev-3387	490	21	a	a	DET
inlawrev-3387	490	22	business	business	NOUN
inlawrev-3387	490	23	decision	decision	NOUN
inlawrev-3387	490	24	and	and	CCONJ
inlawrev-3387	490	25	was	be	AUX
inlawrev-3387	490	26	not	not	PART
inlawrev-3387	490	27	subject	subject	ADJ
inlawrev-3387	490	28	to	to	ADP
inlawrev-3387	490	29	erisa	erisa	PROPN
inlawrev-3387	490	30	's	's	PART
inlawrev-3387	490	31	fiduciary	fiduciary	ADJ
inlawrev-3387	490	32	requirements.*^^	requirements.*^^	NOUN
inlawrev-3387	490	33	"	"	PUNCT
inlawrev-3387	490	34	[	[	X
inlawrev-3387	490	35	w]hen	w]hen	ADV
inlawrev-3387	490	36	an	an	DET
inlawrev-3387	490	37	employer	employer	NOUN
inlawrev-3387	490	38	127	127	NUM
inlawrev-3387	490	39	.	.	PUNCT
inlawrev-3387	491	1	i	i	PRON
inlawrev-3387	491	2	d.	d.	PROPN
inlawrev-3387	491	3	128	128	NUM
inlawrev-3387	491	4	.	.	PUNCT
inlawrev-3387	492	1	/^.	/^.	PUNCT
inlawrev-3387	493	1	at	at	ADP
inlawrev-3387	493	2	443	443	NUM
inlawrev-3387	493	3	.	.	NOUN
inlawrev-3387	493	4	129	129	NUM
inlawrev-3387	493	5	.	.	NOUN
inlawrev-3387	493	6	29	29	NUM
inlawrev-3387	493	7	u.s.c	u.s.c	ADJ
inlawrev-3387	493	8	.	.	PUNCT
inlawrev-3387	494	1	§	§	PROPN
inlawrev-3387	494	2	1	1	NUM
inlawrev-3387	494	3	109(a	109(a	PROPN
inlawrev-3387	494	4	)	)	PUNCT
inlawrev-3387	494	5	(	(	PUNCT
inlawrev-3387	494	6	1994	1994	NUM
inlawrev-3387	494	7	)	)	PUNCT
inlawrev-3387	494	8	.	.	PUNCT
inlawrev-3387	495	1	130	130	NUM
inlawrev-3387	495	2	.	.	PUNCT
inlawrev-3387	496	1	i	i	PRON
inlawrev-3387	496	2	d.	d.	PROPN
inlawrev-3387	496	3	§	§	PROPN
inlawrev-3387	496	4	1109(b	1109(b	PROPN
inlawrev-3387	496	5	)	)	PUNCT
inlawrev-3387	496	6	.	.	PUNCT
inlawrev-3387	497	1	plan	plan	NOUN
inlawrev-3387	497	2	fiduciaries	fiduciary	NOUN
inlawrev-3387	497	3	are	be	AUX
inlawrev-3387	497	4	not	not	PART
inlawrev-3387	497	5	liable	liable	ADJ
inlawrev-3387	497	6	as	as	ADP
inlawrev-3387	497	7	fiduciaries	fiduciary	NOUN
inlawrev-3387	497	8	for	for	ADP
inlawrev-3387	497	9	actions	action	NOUN
inlawrev-3387	497	10	which	which	PRON
inlawrev-3387	497	11	occur	occur	VERB
inlawrev-3387	497	12	before	before	SCONJ
inlawrev-3387	497	13	one	one	NUM
inlawrev-3387	497	14	became	become	VERB
inlawrev-3387	497	15	a	a	DET
inlawrev-3387	497	16	fiduciary	fiduciary	ADJ
inlawrev-3387	497	17	or	or	CCONJ
inlawrev-3387	497	18	after	after	SCONJ
inlawrev-3387	497	19	one	one	NUM
inlawrev-3387	497	20	ceases	cease	VERB
inlawrev-3387	497	21	to	to	PART
inlawrev-3387	497	22	be	be	AUX
inlawrev-3387	497	23	a	a	DET
inlawrev-3387	497	24	fiduciary	fiduciary	NOUN
inlawrev-3387	497	25	.	.	PUNCT
inlawrev-3387	498	1	i	i	PRON
inlawrev-3387	498	2	d.	d.	PROPN
inlawrev-3387	498	3	131	131	NUM
inlawrev-3387	498	4	.	.	PUNCT
inlawrev-3387	499	1	see	see	VERB
inlawrev-3387	499	2	.	.	PUNCT
inlawrev-3387	500	1	e.g.	e.g.	ADV
inlawrev-3387	500	2	,	,	PUNCT
inlawrev-3387	500	3	payonk	payonk	ADV
inlawrev-3387	500	4	v.	v.	ADP
inlawrev-3387	500	5	hmw	hmw	PROPN
inlawrev-3387	500	6	indus	indus	PROPN
inlawrev-3387	500	7	.	.	PROPN
inlawrev-3387	500	8	,	,	PUNCT
inlawrev-3387	500	9	inc	inc	PROPN
inlawrev-3387	500	10	.	.	PROPN
inlawrev-3387	500	11	,	,	PUNCT
inlawrev-3387	500	12	883	883	NUM
inlawrev-3387	500	13	f.2d	f.2d	NOUN
inlawrev-3387	500	14	221	221	NUM
inlawrev-3387	500	15	,	,	PUNCT
inlawrev-3387	500	16	225	225	NUM
inlawrev-3387	500	17	(	(	PUNCT
inlawrev-3387	500	18	3d	3d	NUM
inlawrev-3387	500	19	cir	cir	NOUN
inlawrev-3387	500	20	.	.	PROPN
inlawrev-3387	500	21	1989	1989	NUM
inlawrev-3387	500	22	)	)	PUNCT
inlawrev-3387	500	23	;	;	PUNCT
inlawrev-3387	500	24	reich	reich	PROPN
inlawrev-3387	500	25	v.	v.	PROPN
inlawrev-3387	500	26	mcmanus	mcmanus	PROPN
inlawrev-3387	500	27	,	,	PUNCT
inlawrev-3387	500	28	883	883	NUM
inlawrev-3387	500	29	f.	f.	PROPN
inlawrev-3387	500	30	supp	supp	PROPN
inlawrev-3387	500	31	.	.	PUNCT
inlawrev-3387	501	1	1	1	NUM
inlawrev-3387	501	2	144	144	NUM
inlawrev-3387	501	3	,	,	PUNCT
inlawrev-3387	501	4	1	1	NUM
inlawrev-3387	501	5	148	148	NUM
inlawrev-3387	501	6	(	(	PUNCT
inlawrev-3387	501	7	n.d	n.d	PROPN
inlawrev-3387	501	8	.	.	PROPN
inlawrev-3387	501	9	111	111	NUM
inlawrev-3387	501	10	.	.	PUNCT
inlawrev-3387	501	11	1995	1995	NUM
inlawrev-3387	501	12	)	)	PUNCT
inlawrev-3387	501	13	.	.	PUNCT
inlawrev-3387	502	1	132	132	NUM
inlawrev-3387	502	2	.	.	X
inlawrev-3387	502	3	883	883	NUM
inlawrev-3387	502	4	f.	f.	PROPN
inlawrev-3387	502	5	supp	supp	PROPN
inlawrev-3387	502	6	.	.	PUNCT
inlawrev-3387	503	1	1	1	NUM
inlawrev-3387	503	2	144	144	NUM
inlawrev-3387	503	3	(	(	PUNCT
inlawrev-3387	503	4	n.d	n.d	PROPN
inlawrev-3387	503	5	.	.	PROPN
inlawrev-3387	503	6	111	111	NUM
inlawrev-3387	503	7	.	.	PUNCT
inlawrev-3387	503	8	1995	1995	NUM
inlawrev-3387	503	9	)	)	PUNCT
inlawrev-3387	503	10	.	.	PUNCT
inlawrev-3387	504	1	133	133	NUM
inlawrev-3387	504	2	.	.	PUNCT
inlawrev-3387	505	1	/^.	/^.	PUNCT
inlawrev-3387	506	1	at	at	ADP
inlawrev-3387	506	2	1148	1148	NUM
inlawrev-3387	506	3	.	.	PUNCT
inlawrev-3387	507	1	134	134	NUM
inlawrev-3387	507	2	.	.	NOUN
inlawrev-3387	507	3	883	883	NUM
inlawrev-3387	507	4	f.2d	f.2d	NOUN
inlawrev-3387	507	5	221	221	NUM
inlawrev-3387	507	6	,	,	PUNCT
inlawrev-3387	507	7	224	224	NUM
inlawrev-3387	507	8	-	-	SYM
inlawrev-3387	507	9	25	25	NUM
inlawrev-3387	507	10	(	(	PUNCT
inlawrev-3387	507	11	3d	3d	NUM
inlawrev-3387	507	12	cir	cir	NOUN
inlawrev-3387	507	13	.	.	PROPN
inlawrev-3387	507	14	1989	1989	NUM
inlawrev-3387	507	15	)	)	PUNCT
inlawrev-3387	507	16	.	.	PUNCT
inlawrev-3387	508	1	135	135	NUM
inlawrev-3387	508	2	.	.	X
inlawrev-3387	508	3	mat	mat	NOUN
inlawrev-3387	508	4	223	223	NUM
inlawrev-3387	508	5	-	-	SYM
inlawrev-3387	508	6	24	24	NUM
inlawrev-3387	508	7	.	.	PUNCT
inlawrev-3387	508	8	136	136	NUM
inlawrev-3387	508	9	.	.	PUNCT
inlawrev-3387	509	1	mat	mat	PROPN
inlawrev-3387	509	2	224	224	NUM
inlawrev-3387	509	3	.	.	PUNCT
inlawrev-3387	510	1	137	137	NUM
inlawrev-3387	510	2	.	.	PUNCT
inlawrev-3387	511	1	mat	mat	PROPN
inlawrev-3387	511	2	229	229	NUM
inlawrev-3387	511	3	.	.	PUNCT
inlawrev-3387	511	4	1999	1999	NUM
inlawrev-3387	511	5	]	]	PUNCT
inlawrev-3387	511	6	compliance	compliance	NOUN
inlawrev-3387	511	7	under	under	ADP
inlawrev-3387	511	8	erisa	erisa	PROPN
inlawrev-3387	511	9	§	§	PROPN
inlawrev-3387	511	10	404(c	404(c	PROPN
inlawrev-3387	511	11	)	)	PUNCT
inlawrev-3387	511	12	1485	1485	NUM
inlawrev-3387	511	13	wears	wear	VERB
inlawrev-3387	511	14	'	'	NUM
inlawrev-3387	511	15	two	two	NUM
inlawrev-3387	511	16	hats	hat	NOUN
inlawrev-3387	511	17	'	'	PART
inlawrev-3387	511	18	as	as	ADP
inlawrev-3387	511	19	employers	employer	NOUN
inlawrev-3387	511	20	and	and	CCONJ
inlawrev-3387	511	21	as	as	ADP
inlawrev-3387	511	22	[	[	X
inlawrev-3387	511	23	fiduciaries	fiduciary	NOUN
inlawrev-3387	511	24	]	]	PUNCT
inlawrev-3387	511	25	.	.	PUNCT
inlawrev-3387	511	26	.	.	PUNCT
inlawrev-3387	511	27	.	.	PUNCT
inlawrev-3387	512	1	they	they	PRON
inlawrev-3387	512	2	assume	assume	VERB
inlawrev-3387	512	3	fiduciary	fiduciary	ADJ
inlawrev-3387	512	4	status	status	NOUN
inlawrev-3387	512	5	'	'	PUNCT
inlawrev-3387	512	6	only	only	ADV
inlawrev-3387	512	7	when	when	SCONJ
inlawrev-3387	512	8	and	and	CCONJ
inlawrev-3387	512	9	to	to	ADP
inlawrev-3387	512	10	the	the	DET
inlawrev-3387	512	11	extent	extent	NOUN
inlawrev-3387	512	12	'	'	PUNCT
inlawrev-3387	512	13	that	that	SCONJ
inlawrev-3387	512	14	they	they	PRON
inlawrev-3387	512	15	function	function	VERB
inlawrev-3387	512	16	in	in	ADP
inlawrev-3387	512	17	their	their	PRON
inlawrev-3387	512	18	capacity	capacity	NOUN
inlawrev-3387	512	19	as	as	ADP
inlawrev-3387	512	20	[	[	X
inlawrev-3387	512	21	fiduciaries	fiduciary	NOUN
inlawrev-3387	512	22	]	]	PUNCT
inlawrev-3387	512	23	,	,	PUNCT
inlawrev-3387	512	24	not	not	PART
inlawrev-3387	512	25	when	when	SCONJ
inlawrev-3387	512	26	they	they	PRON
inlawrev-3387	512	27	conduct	conduct	VERB
inlawrev-3387	512	28	business	business	NOUN
inlawrev-3387	512	29	that	that	PRON
inlawrev-3387	512	30	is	be	AUX
inlawrev-3387	512	31	not	not	PART
inlawrev-3387	512	32	regulated	regulate	VERB
inlawrev-3387	512	33	by	by	ADP
inlawrev-3387	512	34	erisa	erisa	NOUN
inlawrev-3387	512	35	.	.	PUNCT
inlawrev-3387	513	1	"^^	"^^	PROPN
inlawrev-3387	513	2	*	*	PUNCT
inlawrev-3387	513	3	this	this	DET
inlawrev-3387	513	4	case	case	NOUN
inlawrev-3387	513	5	extends	extend	VERB
inlawrev-3387	513	6	the	the	DET
inlawrev-3387	513	7	notion	notion	NOUN
inlawrev-3387	513	8	that	that	SCONJ
inlawrev-3387	513	9	fiduciaries	fiduciary	NOUN
inlawrev-3387	513	10	are	be	AUX
inlawrev-3387	513	11	liable	liable	ADJ
inlawrev-3387	513	12	only	only	ADV
inlawrev-3387	513	13	for	for	ADP
inlawrev-3387	513	14	losses	loss	NOUN
inlawrev-3387	513	15	that	that	PRON
inlawrev-3387	513	16	result	result	VERB
inlawrev-3387	513	17	from	from	ADP
inlawrev-3387	513	18	their	their	PRON
inlawrev-3387	513	19	actions	action	NOUN
inlawrev-3387	513	20	to	to	PART
inlawrev-3387	513	21	exclude	exclude	VERB
inlawrev-3387	513	22	situations	situation	NOUN
inlawrev-3387	513	23	in	in	ADP
inlawrev-3387	513	24	which	which	PRON
inlawrev-3387	513	25	a	a	DET
inlawrev-3387	513	26	plan	plan	NOUN
inlawrev-3387	513	27	fiduciary	fiduciary	ADJ
inlawrev-3387	513	28	is	be	AUX
inlawrev-3387	513	29	not	not	PART
inlawrev-3387	513	30	acting	act	VERB
inlawrev-3387	513	31	within	within	ADP
inlawrev-3387	513	32	his	his	PRON
inlawrev-3387	513	33	or	or	CCONJ
inlawrev-3387	513	34	her	her	PRON
inlawrev-3387	513	35	fiduciary	fiduciary	ADJ
inlawrev-3387	513	36	capacity	capacity	NOUN
inlawrev-3387	513	37	.	.	PUNCT
inlawrev-3387	514	1	iii	iii	X
inlawrev-3387	514	2	.	.	PUNCT
inlawrev-3387	514	3	dangers	danger	NOUN
inlawrev-3387	514	4	other	other	ADJ
inlawrev-3387	514	5	than	than	ADP
inlawrev-3387	514	6	potential	potential	ADJ
inlawrev-3387	514	7	fiduciary	fiduciary	ADJ
inlawrev-3387	514	8	liability	liability	NOUN
inlawrev-3387	514	9	:	:	PUNCT
inlawrev-3387	514	10	frequent	frequent	ADJ
inlawrev-3387	514	11	account	account	NOUN
inlawrev-3387	514	12	access	access	NOUN
inlawrev-3387	514	13	by	by	ADP
inlawrev-3387	514	14	participants	participant	NOUN
inlawrev-3387	514	15	and	and	CCONJ
inlawrev-3387	514	16	beneficiaries	beneficiary	NOUN
inlawrev-3387	514	17	many	many	ADJ
inlawrev-3387	514	18	plans	plan	NOUN
inlawrev-3387	514	19	that	that	PRON
inlawrev-3387	514	20	allow	allow	VERB
inlawrev-3387	514	21	participants	participant	NOUN
inlawrev-3387	514	22	and	and	CCONJ
inlawrev-3387	514	23	beneficiaries	beneficiary	NOUN
inlawrev-3387	514	24	to	to	PART
inlawrev-3387	514	25	control	control	VERB
inlawrev-3387	514	26	the	the	DET
inlawrev-3387	514	27	investment	investment	NOUN
inlawrev-3387	514	28	of	of	ADP
inlawrev-3387	514	29	the	the	DET
inlawrev-3387	514	30	assets	asset	NOUN
inlawrev-3387	514	31	in	in	ADP
inlawrev-3387	514	32	their	their	PRON
inlawrev-3387	514	33	accounts	account	NOUN
inlawrev-3387	514	34	permit	permit	VERB
inlawrev-3387	514	35	automated	automate	VERB
inlawrev-3387	514	36	transactions	transaction	NOUN
inlawrev-3387	514	37	via	via	ADP
inlawrev-3387	514	38	telephone	telephone	NOUN
inlawrev-3387	514	39	or	or	CCONJ
inlawrev-3387	514	40	computer	computer	NOUN
inlawrev-3387	514	41	.	.	PUNCT
inlawrev-3387	515	1	'^^	'^^	PROPN
inlawrev-3387	515	2	these	these	DET
inlawrev-3387	515	3	systems	system	NOUN
inlawrev-3387	515	4	allow	allow	VERB
inlawrev-3387	515	5	participants	participant	NOUN
inlawrev-3387	515	6	and	and	CCONJ
inlawrev-3387	515	7	beneficiaries	beneficiary	NOUN
inlawrev-3387	515	8	to	to	PART
inlawrev-3387	515	9	reallocate	reallocate	VERB
inlawrev-3387	515	10	existing	exist	VERB
inlawrev-3387	515	11	assets	asset	NOUN
inlawrev-3387	515	12	and	and	CCONJ
inlawrev-3387	515	13	to	to	PART
inlawrev-3387	515	14	change	change	VERB
inlawrev-3387	515	15	elections	election	NOUN
inlawrev-3387	515	16	for	for	ADP
inlawrev-3387	515	17	the	the	DET
inlawrev-3387	515	18	investment	investment	NOUN
inlawrev-3387	515	19	of	of	ADP
inlawrev-3387	515	20	future	future	ADJ
inlawrev-3387	515	21	contributions	contribution	NOUN
inlawrev-3387	515	22	.	.	PUNCT
inlawrev-3387	516	1	'	'	PUNCT
inlawrev-3387	516	2	"	"	PUNCT
inlawrev-3387	516	3	^^	^^	CCONJ
inlawrev-3387	516	4	this	this	DET
inlawrev-3387	516	5	control	control	NOUN
inlawrev-3387	516	6	suggests	suggest	VERB
inlawrev-3387	516	7	that	that	SCONJ
inlawrev-3387	516	8	a	a	DET
inlawrev-3387	516	9	given	give	VERB
inlawrev-3387	516	10	participant	participant	NOUN
inlawrev-3387	516	11	or	or	CCONJ
inlawrev-3387	516	12	beneficiary	beneficiary	NOUN
inlawrev-3387	516	13	may	may	AUX
inlawrev-3387	516	14	have	have	VERB
inlawrev-3387	516	15	a	a	DET
inlawrev-3387	516	16	significant	significant	ADJ
inlawrev-3387	516	17	impact	impact	NOUN
inlawrev-3387	516	18	on	on	ADP
inlawrev-3387	516	19	the	the	DET
inlawrev-3387	516	20	investment	investment	NOUN
inlawrev-3387	516	21	performance	performance	NOUN
inlawrev-3387	516	22	he	he	PRON
inlawrev-3387	516	23	or	or	CCONJ
inlawrev-3387	516	24	she	she	PRON
inlawrev-3387	516	25	will	will	AUX
inlawrev-3387	516	26	experience	experience	VERB
inlawrev-3387	516	27	while	while	SCONJ
inlawrev-3387	516	28	participating	participate	VERB
inlawrev-3387	516	29	in	in	ADP
inlawrev-3387	516	30	the	the	DET
inlawrev-3387	516	31	plan	plan	NOUN
inlawrev-3387	516	32	.	.	PUNCT
inlawrev-3387	517	1	since	since	SCONJ
inlawrev-3387	517	2	the	the	DET
inlawrev-3387	517	3	majority	majority	NOUN
inlawrev-3387	517	4	ofplan	ofplan	NOUN
inlawrev-3387	517	5	participants	participant	NOUN
inlawrev-3387	517	6	and	and	CCONJ
inlawrev-3387	517	7	beneficiaries	beneficiary	NOUN
inlawrev-3387	517	8	lack	lack	VERB
inlawrev-3387	517	9	formal	formal	ADJ
inlawrev-3387	517	10	training	training	NOUN
inlawrev-3387	517	11	in	in	ADP
inlawrev-3387	517	12	making	make	VERB
inlawrev-3387	517	13	investment	investment	NOUN
inlawrev-3387	517	14	decisions	decision	NOUN
inlawrev-3387	517	15	,	,	PUNCT
inlawrev-3387	517	16	poor	poor	ADJ
inlawrev-3387	517	17	investment	investment	NOUN
inlawrev-3387	517	18	performance	performance	NOUN
inlawrev-3387	517	19	is	be	AUX
inlawrev-3387	517	20	a	a	DET
inlawrev-3387	517	21	likely	likely	ADJ
inlawrev-3387	517	22	result.^"^	result.^"^	NOUN
inlawrev-3387	517	23	'	'	PUNCT
inlawrev-3387	517	24	furthermore	furthermore	ADV
inlawrev-3387	517	25	,	,	PUNCT
inlawrev-3387	517	26	the	the	DET
inlawrev-3387	517	27	ease	ease	NOUN
inlawrev-3387	517	28	with	with	ADP
inlawrev-3387	517	29	which	which	PRON
inlawrev-3387	517	30	a	a	DET
inlawrev-3387	517	31	participant	participant	NOUN
inlawrev-3387	517	32	or	or	CCONJ
inlawrev-3387	517	33	beneficiary	beneficiary	NOUN
inlawrev-3387	517	34	may	may	AUX
inlawrev-3387	517	35	access	access	VERB
inlawrev-3387	517	36	his	his	PRON
inlawrev-3387	517	37	or	or	CCONJ
inlawrev-3387	517	38	her	her	PRON
inlawrev-3387	517	39	account	account	NOUN
inlawrev-3387	517	40	to	to	PART
inlawrev-3387	517	41	make	make	VERB
inlawrev-3387	517	42	changes	change	NOUN
inlawrev-3387	517	43	may	may	AUX
inlawrev-3387	517	44	lead	lead	VERB
inlawrev-3387	517	45	to	to	ADP
inlawrev-3387	517	46	an	an	DET
inlawrev-3387	517	47	increase	increase	NOUN
inlawrev-3387	517	48	in	in	ADP
inlawrev-3387	517	49	account	account	NOUN
inlawrev-3387	517	50	activity	activity	NOUN
inlawrev-3387	517	51	.	.	PUNCT
inlawrev-3387	518	1	since	since	SCONJ
inlawrev-3387	518	2	poor	poor	ADJ
inlawrev-3387	518	3	investment	investment	NOUN
inlawrev-3387	518	4	performance	performance	NOUN
inlawrev-3387	518	5	is	be	AUX
inlawrev-3387	518	6	the	the	DET
inlawrev-3387	518	7	expected	expect	VERB
inlawrev-3387	518	8	result	result	NOUN
inlawrev-3387	518	9	of	of	ADP
inlawrev-3387	518	10	decisions	decision	NOUN
inlawrev-3387	518	11	made	make	VERB
inlawrev-3387	518	12	by	by	ADP
inlawrev-3387	518	13	untrained	untrained	ADJ
inlawrev-3387	518	14	investors	investor	NOUN
inlawrev-3387	518	15	,	,	PUNCT
inlawrev-3387	518	16	an	an	DET
inlawrev-3387	518	17	increase	increase	NOUN
inlawrev-3387	518	18	in	in	ADP
inlawrev-3387	518	19	changes	change	NOUN
inlawrev-3387	518	20	to	to	ADP
inlawrev-3387	518	21	investment	investment	NOUN
inlawrev-3387	518	22	choices	choice	NOUN
inlawrev-3387	518	23	will	will	AUX
inlawrev-3387	518	24	most	most	ADV
inlawrev-3387	518	25	likely	likely	ADV
inlawrev-3387	518	26	compound	compound	VERB
inlawrev-3387	518	27	the	the	DET
inlawrev-3387	518	28	problem	problem	NOUN
inlawrev-3387	518	29	and	and	CCONJ
inlawrev-3387	518	30	further	far	ADV
inlawrev-3387	518	31	depress	depress	VERB
inlawrev-3387	518	32	account	account	NOUN
inlawrev-3387	518	33	performance	performance	NOUN
inlawrev-3387	518	34	.	.	PUNCT
inlawrev-3387	519	1	^"^^	^"^^	NOUN
inlawrev-3387	519	2	poor	poor	ADJ
inlawrev-3387	519	3	investment	investment	NOUN
inlawrev-3387	519	4	performance	performance	NOUN
inlawrev-3387	519	5	over	over	ADP
inlawrev-3387	519	6	one	one	NUM
inlawrev-3387	519	7	's	's	PART
inlawrev-3387	519	8	entire	entire	ADJ
inlawrev-3387	519	9	period	period	NOUN
inlawrev-3387	519	10	of	of	ADP
inlawrev-3387	519	11	plan	plan	NOUN
inlawrev-3387	519	12	participation	participation	NOUN
inlawrev-3387	519	13	may	may	AUX
inlawrev-3387	519	14	have	have	VERB
inlawrev-3387	519	15	a	a	DET
inlawrev-3387	519	16	significant	significant	ADJ
inlawrev-3387	519	17	effect	effect	NOUN
inlawrev-3387	519	18	on	on	ADP
inlawrev-3387	519	19	the	the	DET
inlawrev-3387	519	20	level	level	NOUN
inlawrev-3387	519	21	of	of	ADP
inlawrev-3387	519	22	assets	asset	NOUN
inlawrev-3387	519	23	available	available	ADJ
inlawrev-3387	519	24	at	at	ADP
inlawrev-3387	519	25	retirement	retirement	NOUN
inlawrev-3387	519	26	.	.	PUNCT
inlawrev-3387	520	1	'"*^	'"*^	VERB
inlawrev-3387	520	2	the	the	DET
inlawrev-3387	520	3	current	current	ADJ
inlawrev-3387	520	4	regulations	regulation	NOUN
inlawrev-3387	520	5	do	do	AUX
inlawrev-3387	520	6	not	not	PART
inlawrev-3387	520	7	protect	protect	VERB
inlawrev-3387	520	8	participants	participant	NOUN
inlawrev-3387	520	9	and	and	CCONJ
inlawrev-3387	520	10	beneficiaries	beneficiary	NOUN
inlawrev-3387	520	11	from	from	ADP
inlawrev-3387	520	12	poor	poor	ADJ
inlawrev-3387	520	13	investment	investment	NOUN
inlawrev-3387	520	14	performance	performance	NOUN
inlawrev-3387	520	15	in	in	ADP
inlawrev-3387	520	16	participant	participant	ADV
inlawrev-3387	520	17	-	-	PUNCT
inlawrev-3387	520	18	directed	direct	VERB
inlawrev-3387	520	19	account	account	NOUN
inlawrev-3387	520	20	plans	plan	NOUN
inlawrev-3387	520	21	.	.	PUNCT
inlawrev-3387	521	1	the	the	DET
inlawrev-3387	521	2	regulations	regulation	NOUN
inlawrev-3387	521	3	explicitly	explicitly	ADV
inlawrev-3387	521	4	state	state	VERB
inlawrev-3387	521	5	that	that	SCONJ
inlawrev-3387	521	6	plan	plan	NOUN
inlawrev-3387	521	7	fiduciaries	fiduciary	NOUN
inlawrev-3387	521	8	have	have	VERB
inlawrev-3387	521	9	no	no	DET
inlawrev-3387	521	10	obligation	obligation	NOUN
inlawrev-3387	521	11	to	to	PART
inlawrev-3387	521	12	give	give	VERB
inlawrev-3387	521	13	138	138	NUM
inlawrev-3387	521	14	.	.	PUNCT
inlawrev-3387	522	1	i	i	PRON
inlawrev-3387	522	2	d.	d.	PROPN
inlawrev-3387	522	3	at	at	ADP
inlawrev-3387	522	4	225	225	NUM
inlawrev-3387	522	5	(	(	PUNCT
inlawrev-3387	522	6	quoting	quote	VERB
inlawrev-3387	522	7	amato	amato	PROPN
inlawrev-3387	522	8	v.	v.	ADP
inlawrev-3387	522	9	western	western	PROPN
inlawrev-3387	522	10	union	union	PROPN
inlawrev-3387	522	11	int'l	int'l	PROPN
inlawrev-3387	522	12	,	,	PUNCT
inlawrev-3387	522	13	inc	inc	PROPN
inlawrev-3387	522	14	.	.	PROPN
inlawrev-3387	522	15	,	,	PUNCT
inlawrev-3387	522	16	773	773	NUM
inlawrev-3387	522	17	f.2d	f.2d	NOUN
inlawrev-3387	522	18	1402	1402	NUM
inlawrev-3387	522	19	,	,	PUNCT
inlawrev-3387	522	20	1416	1416	NUM
inlawrev-3387	522	21	-	-	SYM
inlawrev-3387	522	22	17	17	NUM
inlawrev-3387	522	23	(	(	PUNCT
inlawrev-3387	522	24	2d	2d	NUM
inlawrev-3387	522	25	cir	cir	NOUN
inlawrev-3387	522	26	.	.	PUNCT
inlawrev-3387	522	27	1985	1985	NUM
inlawrev-3387	522	28	)	)	PUNCT
inlawrev-3387	522	29	)	)	PUNCT
inlawrev-3387	522	30	.	.	PUNCT
inlawrev-3387	523	1	139	139	NUM
inlawrev-3387	523	2	.	.	PUNCT
inlawrev-3387	524	1	i.r.s	i.r.s	PROPN
inlawrev-3387	524	2	.	.	PUNCT
inlawrev-3387	525	1	notice	notice	VERB
inlawrev-3387	525	2	99	99	NUM
inlawrev-3387	525	3	-	-	SYM
inlawrev-3387	525	4	1	1	NUM
inlawrev-3387	525	5	,	,	PUNCT
inlawrev-3387	525	6	1999	1999	NUM
inlawrev-3387	525	7	-	-	SYM
inlawrev-3387	525	8	2	2	NUM
inlawrev-3387	525	9	i.r.b	i.r.b	NOUN
inlawrev-3387	525	10	.	.	PUNCT
inlawrev-3387	526	1	8	8	NUM
inlawrev-3387	526	2	.	.	NOUN
inlawrev-3387	527	1	140	140	NUM
inlawrev-3387	527	2	.	.	PUNCT
inlawrev-3387	528	1	the	the	DET
inlawrev-3387	528	2	regulations	regulation	NOUN
inlawrev-3387	528	3	do	do	AUX
inlawrev-3387	528	4	permit	permit	VERB
inlawrev-3387	528	5	reasonable	reasonable	ADJ
inlawrev-3387	528	6	restrictions	restriction	NOUN
inlawrev-3387	528	7	on	on	ADP
inlawrev-3387	528	8	how	how	SCONJ
inlawrev-3387	528	9	often	often	ADV
inlawrev-3387	528	10	investment	investment	NOUN
inlawrev-3387	528	11	instructions	instruction	NOUN
inlawrev-3387	528	12	may	may	AUX
inlawrev-3387	528	13	be	be	AUX
inlawrev-3387	528	14	given	give	VERB
inlawrev-3387	528	15	with	with	ADP
inlawrev-3387	528	16	respect	respect	NOUN
inlawrev-3387	528	17	to	to	ADP
inlawrev-3387	528	18	a	a	DET
inlawrev-3387	528	19	specific	specific	ADJ
inlawrev-3387	528	20	investment	investment	NOUN
inlawrev-3387	528	21	alternative	alternative	NOUN
inlawrev-3387	528	22	.	.	PUNCT
inlawrev-3387	529	1	rules	rule	NOUN
inlawrev-3387	529	2	and	and	CCONJ
inlawrev-3387	529	3	regulations	regulation	NOUN
inlawrev-3387	529	4	for	for	ADP
inlawrev-3387	529	5	fiduciary	fiduciary	ADJ
inlawrev-3387	529	6	responsibility	responsibility	NOUN
inlawrev-3387	529	7	,	,	PUNCT
inlawrev-3387	529	8	29	29	NUM
inlawrev-3387	529	9	c.f.r	c.f.r	NOUN
inlawrev-3387	529	10	.	.	PUNCT
inlawrev-3387	530	1	§	§	PROPN
inlawrev-3387	530	2	2550.404cl(b)(2)(ii)(c	2550.404cl(b)(2)(ii)(c	NUM
inlawrev-3387	530	3	)	)	PUNCT
inlawrev-3387	530	4	(	(	PUNCT
inlawrev-3387	530	5	1998	1998	NUM
inlawrev-3387	530	6	)	)	PUNCT
inlawrev-3387	530	7	.	.	PUNCT
inlawrev-3387	531	1	however	however	ADV
inlawrev-3387	531	2	,	,	PUNCT
inlawrev-3387	531	3	the	the	DET
inlawrev-3387	531	4	ease	ease	NOUN
inlawrev-3387	531	5	by	by	ADP
inlawrev-3387	531	6	which	which	PRON
inlawrev-3387	531	7	automated	automate	VERB
inlawrev-3387	531	8	transactions	transaction	NOUN
inlawrev-3387	531	9	may	may	AUX
inlawrev-3387	531	10	be	be	AUX
inlawrev-3387	531	11	processed	process	VERB
inlawrev-3387	531	12	will	will	AUX
inlawrev-3387	531	13	likely	likely	ADV
inlawrev-3387	531	14	lead	lead	VERB
inlawrev-3387	531	15	plan	plan	NOUN
inlawrev-3387	531	16	sponsors	sponsor	NOUN
inlawrev-3387	531	17	to	to	PART
inlawrev-3387	531	18	provide	provide	VERB
inlawrev-3387	531	19	more	more	ADJ
inlawrev-3387	531	20	liberal	liberal	ADJ
inlawrev-3387	531	21	access	access	NOUN
inlawrev-3387	531	22	.	.	PUNCT
inlawrev-3387	532	1	141	141	NUM
inlawrev-3387	532	2	.	.	PUNCT
inlawrev-3387	533	1	see	see	VERB
inlawrev-3387	533	2	hoecker	hoecker	PROPN
inlawrev-3387	533	3	&	&	CCONJ
inlawrev-3387	533	4	campbell	campbell	PROPN
inlawrev-3387	533	5	,	,	PUNCT
inlawrev-3387	533	6	supra	supra	PROPN
inlawrev-3387	533	7	note	note	PROPN
inlawrev-3387	533	8	36	36	NUM
inlawrev-3387	533	9	,	,	PUNCT
inlawrev-3387	533	10	at	at	ADP
inlawrev-3387	533	11	2	2	NUM
inlawrev-3387	533	12	1	1	NUM
inlawrev-3387	533	13	3	3	NUM
inlawrev-3387	533	14	.	.	PUNCT
inlawrev-3387	534	1	142	142	NUM
inlawrev-3387	534	2	.	.	PUNCT
inlawrev-3387	535	1	see	see	VERB
inlawrev-3387	535	2	i	i	PRON
inlawrev-3387	535	3	d.	d.	PROPN
inlawrev-3387	535	4	1	1	NUM
inlawrev-3387	535	5	43	43	NUM
inlawrev-3387	535	6	.	.	PUNCT
inlawrev-3387	536	1	for	for	ADP
inlawrev-3387	536	2	example	example	NOUN
inlawrev-3387	536	3	,	,	PUNCT
inlawrev-3387	536	4	assume	assume	VERB
inlawrev-3387	536	5	a	a	DET
inlawrev-3387	536	6	participant	participant	NOUN
inlawrev-3387	536	7	has	have	VERB
inlawrev-3387	536	8	monthly	monthly	ADJ
inlawrev-3387	536	9	account	account	NOUN
inlawrev-3387	536	10	additions	addition	NOUN
inlawrev-3387	536	11	of	of	ADP
inlawrev-3387	536	12	6	6	NUM
inlawrev-3387	536	13	%	%	NOUN
inlawrev-3387	536	14	of	of	ADP
inlawrev-3387	536	15	salary	salary	NOUN
inlawrev-3387	536	16	,	,	PUNCT
inlawrev-3387	536	17	earns	earn	VERB
inlawrev-3387	536	18	a	a	DET
inlawrev-3387	536	19	level	level	NOUN
inlawrev-3387	536	20	salary	salary	NOUN
inlawrev-3387	536	21	of	of	ADP
inlawrev-3387	536	22	$	$	SYM
inlawrev-3387	536	23	40,000	40,000	NUM
inlawrev-3387	536	24	per	per	ADP
inlawrev-3387	536	25	year	year	NOUN
inlawrev-3387	536	26	,	,	PUNCT
inlawrev-3387	536	27	and	and	CCONJ
inlawrev-3387	536	28	works	work	VERB
inlawrev-3387	536	29	for	for	ADP
inlawrev-3387	536	30	30	30	NUM
inlawrev-3387	536	31	years	year	NOUN
inlawrev-3387	536	32	.	.	PUNCT
inlawrev-3387	537	1	the	the	DET
inlawrev-3387	537	2	participant	participant	NOUN
inlawrev-3387	537	3	will	will	AUX
inlawrev-3387	537	4	accumulate	accumulate	VERB
inlawrev-3387	537	5	about	about	ADP
inlawrev-3387	537	6	$	$	SYM
inlawrev-3387	537	7	456,000	456,000	NUM
inlawrev-3387	537	8	by	by	ADP
inlawrev-3387	537	9	retirement	retirement	NOUN
inlawrev-3387	537	10	if	if	SCONJ
inlawrev-3387	537	11	the	the	DET
inlawrev-3387	537	12	account	account	NOUN
inlawrev-3387	537	13	earns	earn	VERB
inlawrev-3387	537	14	an	an	DET
inlawrev-3387	537	15	average	average	NOUN
inlawrev-3387	537	16	of	of	ADP
inlawrev-3387	537	17	10	10	NUM
inlawrev-3387	537	18	%	%	NOUN
inlawrev-3387	537	19	per	per	ADP
inlawrev-3387	537	20	year	year	NOUN
inlawrev-3387	537	21	.	.	PUNCT
inlawrev-3387	538	1	however	however	ADV
inlawrev-3387	538	2	,	,	PUNCT
inlawrev-3387	538	3	if	if	SCONJ
inlawrev-3387	538	4	under	under	ADP
inlawrev-3387	538	5	the	the	DET
inlawrev-3387	538	6	same	same	ADJ
inlawrev-3387	538	7	set	set	NOUN
inlawrev-3387	538	8	of	of	ADP
inlawrev-3387	538	9	assumptions	assumption	NOUN
inlawrev-3387	538	10	the	the	DET
inlawrev-3387	538	11	account	account	NOUN
inlawrev-3387	538	12	achieves	achieve	VERB
inlawrev-3387	538	13	only	only	ADV
inlawrev-3387	538	14	5	5	NUM
inlawrev-3387	538	15	%	%	NOUN
inlawrev-3387	538	16	earnings	earning	NOUN
inlawrev-3387	538	17	per	per	ADP
inlawrev-3387	538	18	year	year	NOUN
inlawrev-3387	538	19	,	,	PUNCT
inlawrev-3387	538	20	the	the	DET
inlawrev-3387	538	21	participant	participant	NOUN
inlawrev-3387	538	22	will	will	AUX
inlawrev-3387	538	23	accumulate	accumulate	VERB
inlawrev-3387	538	24	only	only	ADV
inlawrev-3387	538	25	about	about	ADV
inlawrev-3387	538	26	$	$	SYM
inlawrev-3387	538	27	167,000	167,000	NUM
inlawrev-3387	538	28	.	.	PUNCT
inlawrev-3387	539	1	1486	1486	NUM
inlawrev-3387	539	2	indiana	indiana	PROPN
inlawrev-3387	539	3	law	law	PROPN
inlawrev-3387	539	4	review	review	NOUN
inlawrev-3387	539	5	[	[	X
inlawrev-3387	539	6	vol	vol	NOUN
inlawrev-3387	539	7	.	.	PUNCT
inlawrev-3387	540	1	32	32	NUM
inlawrev-3387	540	2	:	:	SYM
inlawrev-3387	540	3	1467	1467	NUM
inlawrev-3387	540	4	investment	investment	NOUN
inlawrev-3387	540	5	advice	advice	NOUN
inlawrev-3387	540	6	.	.	PUNCT
inlawrev-3387	541	1	*	*	PUNCT
inlawrev-3387	541	2	'	'	PUNCT
inlawrev-3387	541	3	*	*	PUNCT
inlawrev-3387	541	4	'	'	AUX
inlawrev-3387	541	5	*	*	VERB
inlawrev-3387	541	6	in	in	ADP
inlawrev-3387	541	7	fact	fact	NOUN
inlawrev-3387	541	8	,	,	PUNCT
inlawrev-3387	541	9	as	as	SCONJ
inlawrev-3387	541	10	discussed	discuss	VERB
inlawrev-3387	541	11	earlier	early	ADV
inlawrev-3387	541	12	,	,	PUNCT
inlawrev-3387	541	13	rendering	render	VERB
inlawrev-3387	541	14	investment	investment	NOUN
inlawrev-3387	541	15	advice	advice	NOUN
inlawrev-3387	541	16	is	be	AUX
inlawrev-3387	541	17	discouraged	discourage	VERB
inlawrev-3387	541	18	by	by	ADP
inlawrev-3387	541	19	erisa	erisa	NOUN
inlawrev-3387	541	20	because	because	SCONJ
inlawrev-3387	541	21	it	it	PRON
inlawrev-3387	541	22	could	could	AUX
inlawrev-3387	541	23	lead	lead	VERB
inlawrev-3387	541	24	to	to	ADP
inlawrev-3387	541	25	additional	additional	ADJ
inlawrev-3387	541	26	fiduciary	fiduciary	ADJ
inlawrev-3387	541	27	liability	liability	NOUN
inlawrev-3387	541	28	.	.	PUNCT
inlawrev-3387	542	1	''*^	''*^	PROPN
inlawrev-3387	542	2	the	the	DET
inlawrev-3387	542	3	dol	dol	NOUN
inlawrev-3387	542	4	issued	issue	VERB
inlawrev-3387	542	5	interpretive	interpretive	ADJ
inlawrev-3387	542	6	bulletin	bulletin	NOUN
inlawrev-3387	542	7	96	96	NUM
inlawrev-3387	542	8	-	-	SYM
inlawrev-3387	542	9	1	1	NUM
inlawrev-3387	542	10	,	,	PUNCT
inlawrev-3387	542	11	distinguishing	distinguish	VERB
inlawrev-3387	542	12	investment	investment	NOUN
inlawrev-3387	542	13	advice	advice	NOUN
inlawrev-3387	542	14	from	from	ADP
inlawrev-3387	542	15	investment	investment	NOUN
inlawrev-3387	542	16	education	education	NOUN
inlawrev-3387	542	17	,	,	PUNCT
inlawrev-3387	542	18	to	to	PART
inlawrev-3387	542	19	give	give	VERB
inlawrev-3387	542	20	guidance	guidance	NOUN
inlawrev-3387	542	21	on	on	ADP
inlawrev-3387	542	22	the	the	DET
inlawrev-3387	542	23	types	type	NOUN
inlawrev-3387	542	24	of	of	ADP
inlawrev-3387	542	25	investment	investment	NOUN
inlawrev-3387	542	26	-	-	PUNCT
inlawrev-3387	542	27	related	relate	VERB
inlawrev-3387	542	28	information	information	NOUN
inlawrev-3387	542	29	plan	plan	NOUN
inlawrev-3387	542	30	fiduciaries	fiduciary	NOUN
inlawrev-3387	542	31	mcxy	mcxy	ADJ
inlawrev-3387	542	32	provide	provide	VERB
inlawrev-3387	542	33	participants	participant	NOUN
inlawrev-3387	542	34	and	and	CCONJ
inlawrev-3387	542	35	beneficiaries	beneficiary	NOUN
inlawrev-3387	542	36	without	without	ADP
inlawrev-3387	542	37	losing	lose	VERB
inlawrev-3387	542	38	their	their	PRON
inlawrev-3387	542	39	erisa	erisa	NOUN
inlawrev-3387	542	40	section	section	NOUN
inlawrev-3387	542	41	404(c	404(c	PROPN
inlawrev-3387	542	42	)	)	PUNCT
inlawrev-3387	542	43	liability	liability	NOUN
inlawrev-3387	542	44	protection.*"*^	protection.*"*^	NOUN
inlawrev-3387	542	45	however	however	ADV
inlawrev-3387	542	46	,	,	PUNCT
inlawrev-3387	542	47	the	the	DET
inlawrev-3387	542	48	regulations	regulation	NOUN
inlawrev-3387	542	49	contained	contain	VERB
inlawrev-3387	542	50	in	in	ADP
inlawrev-3387	542	51	the	the	DET
inlawrev-3387	542	52	bulletin	bulletin	NOUN
inlawrev-3387	542	53	still	still	ADV
inlawrev-3387	542	54	do	do	AUX
inlawrev-3387	542	55	not	not	PART
inlawrev-3387	542	56	require	require	VERB
inlawrev-3387	542	57	plan	plan	NOUN
inlawrev-3387	542	58	fiduciaries	fiduciary	NOUN
inlawrev-3387	542	59	to	to	PART
inlawrev-3387	542	60	provide	provide	VERB
inlawrev-3387	542	61	any	any	DET
inlawrev-3387	542	62	type	type	NOUN
inlawrev-3387	542	63	of	of	ADP
inlawrev-3387	542	64	investment	investment	NOUN
inlawrev-3387	542	65	education	education	NOUN
inlawrev-3387	542	66	to	to	ADP
inlawrev-3387	542	67	participants	participant	NOUN
inlawrev-3387	542	68	and	and	CCONJ
inlawrev-3387	542	69	beneficiaries	beneficiary	NOUN
inlawrev-3387	542	70	who	who	PRON
inlawrev-3387	542	71	must	must	AUX
inlawrev-3387	542	72	make	make	VERB
inlawrev-3387	542	73	the	the	DET
inlawrev-3387	542	74	investment	investment	NOUN
inlawrev-3387	542	75	decisions	decision	NOUN
inlawrev-3387	542	76	.	.	PUNCT
inlawrev-3387	543	1	'	'	PUNCT
inlawrev-3387	543	2	"	"	PUNCT
inlawrev-3387	543	3	^^	^^	CCONJ
inlawrev-3387	543	4	the	the	DET
inlawrev-3387	543	5	only	only	ADJ
inlawrev-3387	543	6	information	information	NOUN
inlawrev-3387	543	7	that	that	PRON
inlawrev-3387	543	8	must	must	AUX
inlawrev-3387	543	9	be	be	AUX
inlawrev-3387	543	10	given	give	VERB
inlawrev-3387	543	11	to	to	PART
inlawrev-3387	543	12	plan	plan	VERB
inlawrev-3387	543	13	participants	participant	NOUN
inlawrev-3387	543	14	and	and	CCONJ
inlawrev-3387	543	15	beneficiaries	beneficiary	NOUN
inlawrev-3387	543	16	to	to	PART
inlawrev-3387	543	17	assist	assist	VERB
inlawrev-3387	543	18	them	they	PRON
inlawrev-3387	543	19	in	in	ADP
inlawrev-3387	543	20	making	make	VERB
inlawrev-3387	543	21	their	their	PRON
inlawrev-3387	543	22	investment	investment	NOUN
inlawrev-3387	543	23	decisions	decision	NOUN
inlawrev-3387	543	24	is	be	AUX
inlawrev-3387	543	25	that	that	PRON
inlawrev-3387	543	26	specified	specify	VERB
inlawrev-3387	543	27	by	by	ADP
inlawrev-3387	543	28	the	the	DET
inlawrev-3387	543	29	required	require	VERB
inlawrev-3387	543	30	disclosure	disclosure	NOUN
inlawrev-3387	543	31	provisions	provision	NOUN
inlawrev-3387	543	32	in	in	ADP
inlawrev-3387	543	33	the	the	DET
inlawrev-3387	543	34	regulations.*"*^	regulations.*"*^	NOUN
inlawrev-3387	543	35	while	while	SCONJ
inlawrev-3387	543	36	items	item	NOUN
inlawrev-3387	543	37	required	require	VERB
inlawrev-3387	543	38	by	by	ADP
inlawrev-3387	543	39	the	the	DET
inlawrev-3387	543	40	disclosure	disclosure	NOUN
inlawrev-3387	543	41	provisions	provision	NOUN
inlawrev-3387	543	42	,	,	PUNCT
inlawrev-3387	543	43	such	such	ADJ
inlawrev-3387	543	44	as	as	ADP
inlawrev-3387	543	45	risk	risk	NOUN
inlawrev-3387	543	46	and	and	CCONJ
inlawrev-3387	543	47	return	return	NOUN
inlawrev-3387	543	48	characteristics	characteristic	NOUN
inlawrev-3387	543	49	,	,	PUNCT
inlawrev-3387	543	50	historical	historical	ADJ
inlawrev-3387	543	51	performance	performance	NOUN
inlawrev-3387	543	52	,	,	PUNCT
inlawrev-3387	543	53	and	and	CCONJ
inlawrev-3387	543	54	prospectuses	prospectus	NOUN
inlawrev-3387	543	55	,	,	PUNCT
inlawrev-3387	543	56	are	be	AUX
inlawrev-3387	543	57	important	important	ADJ
inlawrev-3387	543	58	to	to	ADP
inlawrev-3387	543	59	making	make	VERB
inlawrev-3387	543	60	investment	investment	NOUN
inlawrev-3387	543	61	decisions	decision	NOUN
inlawrev-3387	543	62	,	,	PUNCT
inlawrev-3387	543	63	they	they	PRON
inlawrev-3387	543	64	may	may	AUX
inlawrev-3387	543	65	be	be	AUX
inlawrev-3387	543	66	inadequate	inadequate	ADJ
inlawrev-3387	543	67	for	for	ADP
inlawrev-3387	543	68	someone	someone	PRON
inlawrev-3387	543	69	who	who	PRON
inlawrev-3387	543	70	has	have	AUX
inlawrev-3387	543	71	not	not	PART
inlawrev-3387	543	72	been	be	AUX
inlawrev-3387	543	73	given	give	VERB
inlawrev-3387	543	74	some	some	DET
inlawrev-3387	543	75	information	information	NOUN
inlawrev-3387	543	76	about	about	ADP
inlawrev-3387	543	77	general	general	ADJ
inlawrev-3387	543	78	investment	investment	NOUN
inlawrev-3387	543	79	principles	principle	NOUN
inlawrev-3387	543	80	or	or	CCONJ
inlawrev-3387	543	81	the	the	DET
inlawrev-3387	543	82	differences	difference	NOUN
inlawrev-3387	543	83	between	between	ADP
inlawrev-3387	543	84	asset	asset	NOUN
inlawrev-3387	543	85	classifications	classification	NOUN
inlawrev-3387	543	86	.	.	PUNCT
inlawrev-3387	544	1	if	if	SCONJ
inlawrev-3387	544	2	plan	plan	VERB
inlawrev-3387	544	3	participants	participant	NOUN
inlawrev-3387	544	4	and	and	CCONJ
inlawrev-3387	544	5	beneficiaries	beneficiary	NOUN
inlawrev-3387	544	6	make	make	VERB
inlawrev-3387	544	7	their	their	PRON
inlawrev-3387	544	8	own	own	ADJ
inlawrev-3387	544	9	investment	investment	NOUN
inlawrev-3387	544	10	decisions	decision	NOUN
inlawrev-3387	544	11	with	with	ADP
inlawrev-3387	544	12	respect	respect	NOUN
inlawrev-3387	544	13	to	to	ADP
inlawrev-3387	544	14	their	their	PRON
inlawrev-3387	544	15	retirement	retirement	NOUN
inlawrev-3387	544	16	savings	saving	NOUN
inlawrev-3387	544	17	and	and	CCONJ
inlawrev-3387	544	18	poor	poor	ADJ
inlawrev-3387	544	19	asset	asset	NOUN
inlawrev-3387	544	20	performance	performance	NOUN
inlawrev-3387	544	21	is	be	AUX
inlawrev-3387	544	22	the	the	DET
inlawrev-3387	544	23	result	result	NOUN
inlawrev-3387	544	24	,	,	PUNCT
inlawrev-3387	544	25	many	many	ADJ
inlawrev-3387	544	26	different	different	ADJ
inlawrev-3387	544	27	problems	problem	NOUN
inlawrev-3387	544	28	could	could	AUX
inlawrev-3387	544	29	arise	arise	VERB
inlawrev-3387	544	30	.	.	PUNCT
inlawrev-3387	545	1	poor	poor	ADJ
inlawrev-3387	545	2	investment	investment	NOUN
inlawrev-3387	545	3	performance	performance	NOUN
inlawrev-3387	545	4	could	could	AUX
inlawrev-3387	545	5	force	force	VERB
inlawrev-3387	545	6	some	some	DET
inlawrev-3387	545	7	participants	participant	NOUN
inlawrev-3387	545	8	to	to	PART
inlawrev-3387	545	9	postpone	postpone	VERB
inlawrev-3387	545	10	their	their	PRON
inlawrev-3387	545	11	retirement	retirement	NOUN
inlawrev-3387	545	12	to	to	PART
inlawrev-3387	545	13	accumulate	accumulate	VERB
inlawrev-3387	545	14	additional	additional	ADJ
inlawrev-3387	545	15	funds	fund	NOUN
inlawrev-3387	545	16	.	.	PUNCT
inlawrev-3387	546	1	*	*	PUNCT
inlawrev-3387	546	2	'	'	X
inlawrev-3387	546	3	*	*	NOUN
inlawrev-3387	546	4	^	^	PUNCT
inlawrev-3387	546	5	not	not	PART
inlawrev-3387	546	6	all	all	DET
inlawrev-3387	546	7	individuals	individual	NOUN
inlawrev-3387	546	8	will	will	AUX
inlawrev-3387	546	9	have	have	VERB
inlawrev-3387	546	10	the	the	DET
inlawrev-3387	546	11	option	option	NOUN
inlawrev-3387	546	12	of	of	ADP
inlawrev-3387	546	13	postponing	postpone	VERB
inlawrev-3387	546	14	their	their	PRON
inlawrev-3387	546	15	retirement	retirement	NOUN
inlawrev-3387	546	16	.	.	PUNCT
inlawrev-3387	547	1	health	health	NOUN
inlawrev-3387	547	2	problems	problem	NOUN
inlawrev-3387	547	3	may	may	AUX
inlawrev-3387	547	4	force	force	VERB
inlawrev-3387	547	5	retirees	retiree	NOUN
inlawrev-3387	547	6	with	with	ADP
inlawrev-3387	547	7	insufficient	insufficient	ADJ
inlawrev-3387	547	8	retirement	retirement	NOUN
inlawrev-3387	547	9	benefits	benefit	NOUN
inlawrev-3387	547	10	to	to	PART
inlawrev-3387	547	11	rely	rely	VERB
inlawrev-3387	547	12	on	on	ADP
inlawrev-3387	547	13	their	their	PRON
inlawrev-3387	547	14	families	family	NOUN
inlawrev-3387	547	15	or	or	CCONJ
inlawrev-3387	547	16	the	the	DET
inlawrev-3387	547	17	state	state	NOUN
inlawrev-3387	547	18	for	for	ADP
inlawrev-3387	547	19	financial	financial	ADJ
inlawrev-3387	547	20	assistance	assistance	NOUN
inlawrev-3387	547	21	.	.	PUNCT
inlawrev-3387	548	1	iv	iv	X
inlawrev-3387	548	2	.	.	PUNCT
inlawrev-3387	548	3	possible	possible	ADJ
inlawrev-3387	548	4	remedies	remedy	VERB
inlawrev-3387	548	5	the	the	DET
inlawrev-3387	548	6	problems	problem	NOUN
inlawrev-3387	548	7	of	of	ADP
inlawrev-3387	548	8	compliance	compliance	NOUN
inlawrev-3387	548	9	and	and	CCONJ
inlawrev-3387	548	10	possible	possible	ADJ
inlawrev-3387	548	11	fiduciary	fiduciary	ADJ
inlawrev-3387	548	12	exposure	exposure	NOUN
inlawrev-3387	548	13	by	by	ADP
inlawrev-3387	548	14	plan	plan	NOUN
inlawrev-3387	548	15	fiduciaries	fiduciary	NOUN
inlawrev-3387	548	16	and	and	CCONJ
inlawrev-3387	548	17	the	the	DET
inlawrev-3387	548	18	increased	increase	VERB
inlawrev-3387	548	19	burden	burden	NOUN
inlawrev-3387	548	20	on	on	ADP
inlawrev-3387	548	21	plan	plan	NOUN
inlawrev-3387	548	22	participants	participant	NOUN
inlawrev-3387	548	23	to	to	PART
inlawrev-3387	548	24	assume	assume	VERB
inlawrev-3387	548	25	investment	investment	NOUN
inlawrev-3387	548	26	risks	risk	NOUN
inlawrev-3387	548	27	could	could	AUX
inlawrev-3387	548	28	be	be	AUX
inlawrev-3387	548	29	remedied	remedie	VERB
inlawrev-3387	548	30	by	by	ADP
inlawrev-3387	548	31	a	a	DET
inlawrev-3387	548	32	couple	couple	NOUN
inlawrev-3387	548	33	of	of	ADP
inlawrev-3387	548	34	different	different	ADJ
inlawrev-3387	548	35	methods	method	NOUN
inlawrev-3387	548	36	.	.	PUNCT
inlawrev-3387	549	1	the	the	DET
inlawrev-3387	549	2	first	first	ADJ
inlawrev-3387	549	3	potential	potential	ADJ
inlawrev-3387	549	4	remedy	remedy	NOUN
inlawrev-3387	549	5	calls	call	VERB
inlawrev-3387	549	6	for	for	SCONJ
inlawrev-3387	549	7	the	the	DET
inlawrev-3387	549	8	dol	dol	NOUN
inlawrev-3387	549	9	and	and	CCONJ
inlawrev-3387	549	10	the	the	DET
inlawrev-3387	549	11	courts	court	NOUN
inlawrev-3387	549	12	to	to	PART
inlawrev-3387	549	13	require	require	VERB
inlawrev-3387	549	14	strict	strict	ADJ
inlawrev-3387	549	15	compliance	compliance	NOUN
inlawrev-3387	549	16	with	with	ADP
inlawrev-3387	549	17	the	the	DET
inlawrev-3387	549	18	provisions	provision	NOUN
inlawrev-3387	549	19	in	in	ADP
inlawrev-3387	549	20	the	the	DET
inlawrev-3387	549	21	existing	exist	VERB
inlawrev-3387	549	22	regulations	regulation	NOUN
inlawrev-3387	549	23	.	.	PUNCT
inlawrev-3387	550	1	a	a	DET
inlawrev-3387	550	2	second	second	ADJ
inlawrev-3387	550	3	possibility	possibility	NOUN
inlawrev-3387	550	4	is	be	AUX
inlawrev-3387	550	5	to	to	PART
inlawrev-3387	550	6	revise	revise	VERB
inlawrev-3387	550	7	or	or	CCONJ
inlawrev-3387	550	8	interpret	interpret	VERB
inlawrev-3387	550	9	the	the	DET
inlawrev-3387	550	10	existing	exist	VERB
inlawrev-3387	550	11	regulations	regulation	NOUN
inlawrev-3387	550	12	in	in	ADP
inlawrev-3387	550	13	such	such	DET
inlawrev-3387	550	14	a	a	DET
inlawrev-3387	550	15	way	way	NOUN
inlawrev-3387	550	16	as	as	SCONJ
inlawrev-3387	550	17	to	to	PART
inlawrev-3387	550	18	make	make	VERB
inlawrev-3387	550	19	compliance	compliance	NOUN
inlawrev-3387	550	20	by	by	ADP
inlawrev-3387	550	21	plan	plan	NOUN
inlawrev-3387	550	22	sponsors	sponsor	NOUN
inlawrev-3387	550	23	and	and	CCONJ
inlawrev-3387	550	24	other	other	ADJ
inlawrev-3387	550	25	plan	plan	NOUN
inlawrev-3387	550	26	fiduciaries	fiduciary	NOUN
inlawrev-3387	550	27	easier	easy	ADJ
inlawrev-3387	550	28	to	to	PART
inlawrev-3387	550	29	achieve	achieve	VERB
inlawrev-3387	550	30	,	,	PUNCT
inlawrev-3387	550	31	relieving	relieve	VERB
inlawrev-3387	550	32	some	some	PRON
inlawrev-3387	550	33	of	of	ADP
inlawrev-3387	550	34	the	the	DET
inlawrev-3387	550	35	risk	risk	NOUN
inlawrev-3387	550	36	144	144	NUM
inlawrev-3387	550	37	.	.	PUNCT
inlawrev-3387	551	1	rules	rule	NOUN
inlawrev-3387	551	2	and	and	CCONJ
inlawrev-3387	551	3	regulations	regulation	NOUN
inlawrev-3387	551	4	for	for	ADP
inlawrev-3387	551	5	fiduciary	fiduciary	ADJ
inlawrev-3387	551	6	responsibility	responsibility	NOUN
inlawrev-3387	551	7	,	,	PUNCT
inlawrev-3387	551	8	29	29	NUM
inlawrev-3387	551	9	c.f.r	c.f.r	NOUN
inlawrev-3387	551	10	.	.	PUNCT
inlawrev-3387	552	1	§	§	PROPN
inlawrev-3387	552	2	2550.404c1(c)(4	2550.404c1(c)(4	NUM
inlawrev-3387	552	3	)	)	PUNCT
inlawrev-3387	552	4	(	(	PUNCT
inlawrev-3387	552	5	1998	1998	NUM
inlawrev-3387	552	6	)	)	PUNCT
inlawrev-3387	552	7	.	.	PUNCT
inlawrev-3387	553	1	145	145	NUM
inlawrev-3387	553	2	.	.	PUNCT
inlawrev-3387	554	1	5ee5m/7ra	5ee5m/7ra	NOUN
inlawrev-3387	554	2	notes	note	VERB
inlawrev-3387	554	3	94	94	NUM
inlawrev-3387	554	4	-	-	SYM
inlawrev-3387	554	5	107	107	NUM
inlawrev-3387	554	6	and	and	CCONJ
inlawrev-3387	554	7	accompanying	accompany	VERB
inlawrev-3387	554	8	text	text	NOUN
inlawrev-3387	554	9	.	.	PUNCT
inlawrev-3387	555	1	146	146	NUM
inlawrev-3387	555	2	.	.	PUNCT
inlawrev-3387	555	3	interpretive	interpretive	ADJ
inlawrev-3387	555	4	bulletins	bulletin	NOUN
inlawrev-3387	555	5	,	,	PUNCT
inlawrev-3387	555	6	29	29	NUM
inlawrev-3387	555	7	c.f.r	c.f.r	NOUN
inlawrev-3387	555	8	.	.	PUNCT
inlawrev-3387	556	1	§	§	PROPN
inlawrev-3387	556	2	2509.96	2509.96	NUM
inlawrev-3387	556	3	-	-	SYM
inlawrev-3387	556	4	1	1	NUM
inlawrev-3387	556	5	(	(	PUNCT
inlawrev-3387	556	6	1998	1998	NUM
inlawrev-3387	556	7	)	)	PUNCT
inlawrev-3387	556	8	.	.	PUNCT
inlawrev-3387	557	1	see	see	VERB
inlawrev-3387	557	2	supra	supra	PROPN
inlawrev-3387	557	3	notes	note	VERB
inlawrev-3387	557	4	98	98	NUM
inlawrev-3387	557	5	-	-	SYM
inlawrev-3387	557	6	107	107	NUM
inlawrev-3387	557	7	and	and	CCONJ
inlawrev-3387	557	8	accompanying	accompany	VERB
inlawrev-3387	557	9	text	text	NOUN
inlawrev-3387	557	10	.	.	PUNCT
inlawrev-3387	558	1	147	147	NUM
inlawrev-3387	558	2	.	.	NOUN
inlawrev-3387	558	3	29	29	NUM
inlawrev-3387	558	4	c.f.r	c.f.r	NOUN
inlawrev-3387	558	5	.	.	PUNCT
inlawrev-3387	559	1	§	§	PROPN
inlawrev-3387	559	2	2509.96	2509.96	NUM
inlawrev-3387	559	3	-	-	SYM
inlawrev-3387	559	4	1	1	NUM
inlawrev-3387	559	5	(	(	PUNCT
inlawrev-3387	559	6	1998	1998	NUM
inlawrev-3387	559	7	)	)	PUNCT
inlawrev-3387	559	8	.	.	PUNCT
inlawrev-3387	560	1	148	148	NUM
inlawrev-3387	560	2	.	.	PUNCT
inlawrev-3387	561	1	see	see	VERB
inlawrev-3387	561	2	i	i	PRON
inlawrev-3387	561	3	d.	d.	PROPN
inlawrev-3387	561	4	§	§	PROPN
inlawrev-3387	561	5	2550.404cl(b)(2)(i)(b	2550.404cl(b)(2)(i)(b	NUM
inlawrev-3387	561	6	)	)	PUNCT
inlawrev-3387	561	7	.	.	PUNCT
inlawrev-3387	562	1	149	149	NUM
inlawrev-3387	562	2	.	.	NUM
inlawrev-3387	562	3	increased	increase	VERB
inlawrev-3387	562	4	life	life	NOUN
inlawrev-3387	562	5	expectancies	expectancy	NOUN
inlawrev-3387	562	6	and	and	CCONJ
inlawrev-3387	562	7	inflation	inflation	NOUN
inlawrev-3387	562	8	require	require	VERB
inlawrev-3387	562	9	a	a	DET
inlawrev-3387	562	10	larger	large	ADJ
inlawrev-3387	562	11	accumulation	accumulation	NOUN
inlawrev-3387	562	12	for	for	ADP
inlawrev-3387	562	13	retirement	retirement	NOUN
inlawrev-3387	562	14	than	than	ADP
inlawrev-3387	562	15	in	in	ADP
inlawrev-3387	562	16	the	the	DET
inlawrev-3387	562	17	past	past	NOUN
inlawrev-3387	562	18	.	.	PUNCT
inlawrev-3387	563	1	if	if	SCONJ
inlawrev-3387	563	2	participants	participant	NOUN
inlawrev-3387	563	3	and	and	CCONJ
inlawrev-3387	563	4	beneficiaries	beneficiary	NOUN
inlawrev-3387	563	5	are	be	AUX
inlawrev-3387	563	6	to	to	PART
inlawrev-3387	563	7	bear	bear	VERB
inlawrev-3387	563	8	the	the	DET
inlawrev-3387	563	9	investment	investment	NOUN
inlawrev-3387	563	10	risk	risk	NOUN
inlawrev-3387	563	11	of	of	ADP
inlawrev-3387	563	12	their	their	PRON
inlawrev-3387	563	13	retirement	retirement	NOUN
inlawrev-3387	563	14	assets	asset	NOUN
inlawrev-3387	563	15	and	and	CCONJ
inlawrev-3387	563	16	wish	wish	VERB
inlawrev-3387	563	17	to	to	PART
inlawrev-3387	563	18	retire	retire	VERB
inlawrev-3387	563	19	before	before	ADP
inlawrev-3387	563	20	reaching	reach	VERB
inlawrev-3387	563	21	their	their	PRON
inlawrev-3387	563	22	seventies	seventy	NOUN
inlawrev-3387	563	23	,	,	PUNCT
inlawrev-3387	563	24	good	good	ADJ
inlawrev-3387	563	25	investment	investment	NOUN
inlawrev-3387	563	26	performance	performance	NOUN
inlawrev-3387	563	27	is	be	AUX
inlawrev-3387	563	28	necessary	necessary	ADJ
inlawrev-3387	563	29	.	.	PUNCT
inlawrev-3387	564	1	1	1	NUM
inlawrev-3387	564	2	999	999	NUM
inlawrev-3387	564	3	]	]	PUNCT
inlawrev-3387	564	4	compliance	compliance	NOUN
inlawrev-3387	564	5	under	under	ADP
inlawrev-3387	564	6	erisa	erisa	PROPN
inlawrev-3387	564	7	§	§	PROPN
inlawrev-3387	564	8	404(c	404(c	PROPN
inlawrev-3387	564	9	)	)	PUNCT
inlawrev-3387	564	10	1	1	NUM
inlawrev-3387	564	11	487	487	NUM
inlawrev-3387	564	12	of	of	ADP
inlawrev-3387	564	13	fiduciary	fiduciary	ADJ
inlawrev-3387	564	14	liability	liability	NOUN
inlawrev-3387	564	15	for	for	ADP
inlawrev-3387	564	16	noncompliance	noncompliance	NOUN
inlawrev-3387	564	17	.	.	PUNCT
inlawrev-3387	565	1	changes	change	NOUN
inlawrev-3387	565	2	to	to	ADP
inlawrev-3387	565	3	the	the	DET
inlawrev-3387	565	4	current	current	ADJ
inlawrev-3387	565	5	statutory	statutory	ADJ
inlawrev-3387	565	6	language	language	NOUN
inlawrev-3387	565	7	or	or	CCONJ
inlawrev-3387	565	8	regulations	regulation	NOUN
inlawrev-3387	565	9	should	should	AUX
inlawrev-3387	565	10	be	be	AUX
inlawrev-3387	565	11	made	make	VERB
inlawrev-3387	565	12	with	with	ADP
inlawrev-3387	565	13	the	the	DET
inlawrev-3387	565	14	goals	goal	NOUN
inlawrev-3387	565	15	of	of	ADP
inlawrev-3387	565	16	erisa	erisa	NOUN
inlawrev-3387	565	17	in	in	ADP
inlawrev-3387	565	18	mind	mind	NOUN
inlawrev-3387	565	19	:	:	PUNCT
inlawrev-3387	565	20	to	to	PART
inlawrev-3387	565	21	protect	protect	VERB
inlawrev-3387	565	22	the	the	DET
inlawrev-3387	565	23	interests	interest	NOUN
inlawrev-3387	565	24	ofplan	ofplan	VERB
inlawrev-3387	565	25	participants	participant	NOUN
inlawrev-3387	565	26	and	and	CCONJ
inlawrev-3387	565	27	beneficiaries	beneficiary	NOUN
inlawrev-3387	565	28	in	in	ADP
inlawrev-3387	565	29	private	private	ADJ
inlawrev-3387	565	30	pension	pension	NOUN
inlawrev-3387	565	31	plans	plan	NOUN
inlawrev-3387	565	32	and	and	CCONJ
inlawrev-3387	565	33	to	to	PART
inlawrev-3387	565	34	promote	promote	VERB
inlawrev-3387	565	35	a	a	DET
inlawrev-3387	565	36	healthy	healthy	ADJ
inlawrev-3387	565	37	private	private	ADJ
inlawrev-3387	565	38	pension	pension	NOUN
inlawrev-3387	565	39	system.^^	system.^^	NOUN
inlawrev-3387	565	40	°	°	PART
inlawrev-3387	565	41	a.	a.	NOUN
inlawrev-3387	565	42	strict	strict	ADJ
inlawrev-3387	565	43	compliance	compliance	NOUN
inlawrev-3387	565	44	requirement	requirement	NOUN
inlawrev-3387	565	45	the	the	DET
inlawrev-3387	565	46	existing	exist	VERB
inlawrev-3387	565	47	statutory	statutory	ADJ
inlawrev-3387	565	48	language	language	NOUN
inlawrev-3387	565	49	and	and	CCONJ
inlawrev-3387	565	50	regulations	regulation	NOUN
inlawrev-3387	565	51	could	could	AUX
inlawrev-3387	565	52	be	be	AUX
inlawrev-3387	565	53	interpreted	interpret	VERB
inlawrev-3387	565	54	strictly	strictly	ADV
inlawrev-3387	565	55	by	by	ADP
inlawrev-3387	565	56	the	the	DET
inlawrev-3387	565	57	dol	dol	NOUN
inlawrev-3387	565	58	and	and	CCONJ
inlawrev-3387	565	59	the	the	DET
inlawrev-3387	565	60	courts	court	NOUN
inlawrev-3387	565	61	to	to	PART
inlawrev-3387	565	62	promote	promote	VERB
inlawrev-3387	565	63	erisa	erisa	NOUN
inlawrev-3387	565	64	's	's	PART
inlawrev-3387	565	65	primary	primary	ADJ
inlawrev-3387	565	66	purpose	purpose	NOUN
inlawrev-3387	565	67	.	.	PUNCT
inlawrev-3387	566	1	one	one	NUM
inlawrev-3387	566	2	fiduciary	fiduciary	ADJ
inlawrev-3387	566	3	role	role	NOUN
inlawrev-3387	566	4	likely	likely	ADJ
inlawrev-3387	566	5	to	to	PART
inlawrev-3387	566	6	be	be	AUX
inlawrev-3387	566	7	impacted	impact	VERB
inlawrev-3387	566	8	by	by	ADP
inlawrev-3387	566	9	this	this	DET
inlawrev-3387	566	10	approach	approach	NOUN
inlawrev-3387	566	11	would	would	AUX
inlawrev-3387	566	12	be	be	AUX
inlawrev-3387	566	13	the	the	DET
inlawrev-3387	566	14	selecting	selecting	NOUN
inlawrev-3387	566	15	and	and	CCONJ
inlawrev-3387	566	16	monitoring	monitoring	NOUN
inlawrev-3387	566	17	of	of	ADP
inlawrev-3387	566	18	investment	investment	NOUN
inlawrev-3387	566	19	alternatives	alternative	NOUN
inlawrev-3387	566	20	from	from	ADP
inlawrev-3387	566	21	which	which	PRON
inlawrev-3387	566	22	participants	participant	NOUN
inlawrev-3387	566	23	and	and	CCONJ
inlawrev-3387	566	24	beneficiaries	beneficiary	NOUN
inlawrev-3387	566	25	may	may	AUX
inlawrev-3387	566	26	choose	choose	VERB
inlawrev-3387	566	27	.	.	PUNCT
inlawrev-3387	567	1	a	a	DET
inlawrev-3387	567	2	strict	strict	ADJ
inlawrev-3387	567	3	application	application	NOUN
inlawrev-3387	567	4	of	of	ADP
inlawrev-3387	567	5	the	the	DET
inlawrev-3387	567	6	regulations	regulation	NOUN
inlawrev-3387	567	7	would	would	AUX
inlawrev-3387	567	8	force	force	VERB
inlawrev-3387	567	9	plan	plan	VERB
inlawrev-3387	567	10	fiduciaries	fiduciary	NOUN
inlawrev-3387	567	11	to	to	PART
inlawrev-3387	567	12	offer	offer	VERB
inlawrev-3387	567	13	only	only	ADV
inlawrev-3387	567	14	prudent	prudent	ADJ
inlawrev-3387	567	15	,	,	PUNCT
inlawrev-3387	567	16	well	well	ADV
inlawrev-3387	567	17	-	-	PUNCT
inlawrev-3387	567	18	diversified	diversify	VERB
inlawrev-3387	567	19	investment	investment	NOUN
inlawrev-3387	567	20	alternatives	alternative	NOUN
inlawrev-3387	567	21	and	and	CCONJ
inlawrev-3387	567	22	would	would	AUX
inlawrev-3387	567	23	require	require	VERB
inlawrev-3387	567	24	fiduciaries	fiduciary	NOUN
inlawrev-3387	567	25	to	to	PART
inlawrev-3387	567	26	monitor	monitor	VERB
inlawrev-3387	567	27	all	all	DET
inlawrev-3387	567	28	investment	investment	NOUN
inlawrev-3387	567	29	alternatives	alternative	NOUN
inlawrev-3387	567	30	to	to	PART
inlawrev-3387	567	31	ensure	ensure	VERB
inlawrev-3387	567	32	that	that	SCONJ
inlawrev-3387	567	33	they	they	PRON
inlawrev-3387	567	34	remain	remain	VERB
inlawrev-3387	567	35	prudent	prudent	ADJ
inlawrev-3387	567	36	.	.	PUNCT
inlawrev-3387	568	1	'^	'^	NOUN
inlawrev-3387	568	2	'	'	PART
inlawrev-3387	568	3	holding	hold	VERB
inlawrev-3387	568	4	fiduciaries	fiduciary	NOUN
inlawrev-3387	568	5	to	to	ADP
inlawrev-3387	568	6	a	a	DET
inlawrev-3387	568	7	high	high	ADJ
inlawrev-3387	568	8	standard	standard	NOUN
inlawrev-3387	568	9	and	and	CCONJ
inlawrev-3387	568	10	imposing	impose	VERB
inlawrev-3387	568	11	fiduciary	fiduciary	ADJ
inlawrev-3387	568	12	liability	liability	NOUN
inlawrev-3387	568	13	to	to	PART
inlawrev-3387	568	14	ensure	ensure	VERB
inlawrev-3387	568	15	compliance	compliance	NOUN
inlawrev-3387	568	16	will	will	AUX
inlawrev-3387	568	17	allow	allow	VERB
inlawrev-3387	568	18	plan	plan	NOUN
inlawrev-3387	568	19	participants	participant	NOUN
inlawrev-3387	568	20	to	to	PART
inlawrev-3387	568	21	choose	choose	VERB
inlawrev-3387	568	22	from	from	ADP
inlawrev-3387	568	23	sound	sound	ADJ
inlawrev-3387	568	24	investment	investment	NOUN
inlawrev-3387	568	25	choices	choice	NOUN
inlawrev-3387	568	26	and	and	CCONJ
inlawrev-3387	568	27	help	help	VERB
inlawrev-3387	568	28	minimize	minimize	VERB
inlawrev-3387	568	29	the	the	DET
inlawrev-3387	568	30	risk	risk	NOUN
inlawrev-3387	568	31	of	of	ADP
inlawrev-3387	568	32	losses	loss	NOUN
inlawrev-3387	568	33	and	and	CCONJ
inlawrev-3387	568	34	poor	poor	ADJ
inlawrev-3387	568	35	investment	investment	NOUN
inlawrev-3387	568	36	performance	performance	NOUN
inlawrev-3387	568	37	due	due	ADP
inlawrev-3387	568	38	to	to	ADP
inlawrev-3387	568	39	their	their	PRON
inlawrev-3387	568	40	investment	investment	NOUN
inlawrev-3387	568	41	decisions	decision	NOUN
inlawrev-3387	568	42	.	.	PUNCT
inlawrev-3387	569	1	if	if	SCONJ
inlawrev-3387	569	2	plan	plan	NOUN
inlawrev-3387	569	3	fiduciaries	fiduciary	NOUN
inlawrev-3387	569	4	knew	know	VERB
inlawrev-3387	569	5	they	they	PRON
inlawrev-3387	569	6	would	would	AUX
inlawrev-3387	569	7	be	be	AUX
inlawrev-3387	569	8	held	hold	VERB
inlawrev-3387	569	9	to	to	ADP
inlawrev-3387	569	10	strict	strict	ADJ
inlawrev-3387	569	11	compliance	compliance	NOUN
inlawrev-3387	569	12	standards	standard	NOUN
inlawrev-3387	569	13	or	or	CCONJ
inlawrev-3387	569	14	face	face	VERB
inlawrev-3387	569	15	significant	significant	ADJ
inlawrev-3387	569	16	liability	liability	NOUN
inlawrev-3387	569	17	,	,	PUNCT
inlawrev-3387	569	18	the	the	DET
inlawrev-3387	569	19	current	current	ADJ
inlawrev-3387	569	20	disclosure	disclosure	NOUN
inlawrev-3387	569	21	procedures	procedure	NOUN
inlawrev-3387	569	22	would	would	AUX
inlawrev-3387	569	23	likely	likely	ADV
inlawrev-3387	569	24	change	change	VERB
inlawrev-3387	569	25	.	.	PUNCT
inlawrev-3387	570	1	in	in	ADP
inlawrev-3387	570	2	order	order	NOUN
inlawrev-3387	570	3	to	to	PART
inlawrev-3387	570	4	meet	meet	VERB
inlawrev-3387	570	5	the	the	DET
inlawrev-3387	570	6	disclosure	disclosure	NOUN
inlawrev-3387	570	7	requirements	requirement	NOUN
inlawrev-3387	570	8	pertaining	pertain	VERB
inlawrev-3387	570	9	to	to	ADP
inlawrev-3387	570	10	investment	investment	NOUN
inlawrev-3387	570	11	alternative	alternative	ADJ
inlawrev-3387	570	12	descriptions	description	NOUN
inlawrev-3387	570	13	,	,	PUNCT
inlawrev-3387	570	14	fees	fee	NOUN
inlawrev-3387	570	15	,	,	PUNCT
inlawrev-3387	570	16	limitations	limitation	NOUN
inlawrev-3387	570	17	on	on	ADP
inlawrev-3387	570	18	instructions	instruction	NOUN
inlawrev-3387	570	19	,	,	PUNCT
inlawrev-3387	570	20	and	and	CCONJ
inlawrev-3387	570	21	restrictions	restriction	NOUN
inlawrev-3387	570	22	on	on	ADP
inlawrev-3387	570	23	transfer	transfer	NOUN
inlawrev-3387	570	24	which	which	PRON
inlawrev-3387	570	25	apply	apply	VERB
inlawrev-3387	570	26	to	to	ADP
inlawrev-3387	570	27	all	all	DET
inlawrev-3387	570	28	investment	investment	NOUN
inlawrev-3387	570	29	altematives,^^^	altematives,^^^	PROPN
inlawrev-3387	570	30	plan	plan	NOUN
inlawrev-3387	570	31	fiduciaries	fiduciary	NOUN
inlawrev-3387	570	32	may	may	AUX
inlawrev-3387	570	33	be	be	AUX
inlawrev-3387	570	34	more	more	ADV
inlawrev-3387	570	35	inclined	inclined	ADJ
inlawrev-3387	570	36	to	to	PART
inlawrev-3387	570	37	limit	limit	VERB
inlawrev-3387	570	38	the	the	DET
inlawrev-3387	570	39	number	number	NOUN
inlawrev-3387	570	40	of	of	ADP
inlawrev-3387	570	41	investment	investment	NOUN
inlawrev-3387	570	42	alternatives	alternative	NOUN
inlawrev-3387	570	43	,	,	PUNCT
inlawrev-3387	570	44	thus	thus	ADV
inlawrev-3387	570	45	limiting	limit	VERB
inlawrev-3387	570	46	the	the	DET
inlawrev-3387	570	47	required	require	VERB
inlawrev-3387	570	48	disclosure	disclosure	NOUN
inlawrev-3387	570	49	to	to	ADP
inlawrev-3387	570	50	a	a	DET
inlawrev-3387	570	51	level	level	NOUN
inlawrev-3387	570	52	which	which	PRON
inlawrev-3387	570	53	may	may	AUX
inlawrev-3387	570	54	be	be	AUX
inlawrev-3387	570	55	managed	manage	VERB
inlawrev-3387	570	56	and	and	CCONJ
inlawrev-3387	570	57	monitored	monitor	VERB
inlawrev-3387	570	58	.	.	PUNCT
inlawrev-3387	571	1	'^^	'^^	NUM
inlawrev-3387	571	2	fewer	few	ADJ
inlawrev-3387	571	3	funds	fund	NOUN
inlawrev-3387	571	4	would	would	AUX
inlawrev-3387	571	5	make	make	VERB
inlawrev-3387	571	6	participant	participant	ADJ
inlawrev-3387	571	7	investment	investment	NOUN
inlawrev-3387	571	8	choices	choice	NOUN
inlawrev-3387	571	9	easier	easy	ADJ
inlawrev-3387	571	10	and	and	CCONJ
inlawrev-3387	571	11	the	the	DET
inlawrev-3387	571	12	disclosure	disclosure	NOUN
inlawrev-3387	571	13	requirements	requirement	VERB
inlawrev-3387	571	14	more	more	ADV
inlawrev-3387	571	15	practical	practical	ADJ
inlawrev-3387	571	16	.	.	PUNCT
inlawrev-3387	572	1	if	if	SCONJ
inlawrev-3387	572	2	the	the	DET
inlawrev-3387	572	3	number	number	NOUN
inlawrev-3387	572	4	of	of	ADP
inlawrev-3387	572	5	funds	fund	NOUN
inlawrev-3387	572	6	is	be	AUX
inlawrev-3387	572	7	limited	limit	VERB
inlawrev-3387	572	8	,	,	PUNCT
inlawrev-3387	572	9	a	a	DET
inlawrev-3387	572	10	participant	participant	NOUN
inlawrev-3387	572	11	or	or	CCONJ
inlawrev-3387	572	12	beneficiary	beneficiary	NOUN
inlawrev-3387	572	13	may	may	AUX
inlawrev-3387	572	14	be	be	AUX
inlawrev-3387	572	15	more	more	ADV
inlawrev-3387	572	16	likely	likely	ADJ
inlawrev-3387	572	17	to	to	PART
inlawrev-3387	572	18	utilize	utilize	VERB
inlawrev-3387	572	19	the	the	DET
inlawrev-3387	572	20	disclosure	disclosure	NOUN
inlawrev-3387	572	21	materials	material	NOUN
inlawrev-3387	572	22	provided	provide	VERB
inlawrev-3387	572	23	to	to	PART
inlawrev-3387	572	24	make	make	VERB
inlawrev-3387	572	25	an	an	DET
inlawrev-3387	572	26	informed	informed	ADJ
inlawrev-3387	572	27	choice	choice	NOUN
inlawrev-3387	572	28	.	.	PUNCT
inlawrev-3387	573	1	'^	'^	NOUN
inlawrev-3387	573	2	'	'	NOUN
inlawrev-3387	573	3	*	*	NOUN
inlawrev-3387	574	1	a	a	DET
inlawrev-3387	574	2	participant	participant	NOUN
inlawrev-3387	574	3	is	be	AUX
inlawrev-3387	574	4	not	not	PART
inlawrev-3387	574	5	likely	likely	ADJ
inlawrev-3387	574	6	to	to	PART
inlawrev-3387	574	7	review	review	VERB
inlawrev-3387	574	8	disclosure	disclosure	NOUN
inlawrev-3387	574	9	materials	material	NOUN
inlawrev-3387	574	10	for	for	ADP
inlawrev-3387	574	11	tens	ten	NOUN
inlawrev-3387	574	12	or	or	CCONJ
inlawrev-3387	574	13	hundreds	hundred	NOUN
inlawrev-3387	574	14	of	of	ADP
inlawrev-3387	574	15	different	different	ADJ
inlawrev-3387	574	16	investment	investment	NOUN
inlawrev-3387	574	17	alternatives	alternative	NOUN
inlawrev-3387	574	18	.	.	PUNCT
inlawrev-3387	575	1	this	this	PRON
inlawrev-3387	575	2	makes	make	VERB
inlawrev-3387	575	3	such	such	ADJ
inlawrev-3387	575	4	disclosure	disclosure	NOUN
inlawrev-3387	575	5	moot	moot	NOUN
inlawrev-3387	575	6	and	and	CCONJ
inlawrev-3387	575	7	renders	render	VERB
inlawrev-3387	575	8	the	the	DET
inlawrev-3387	575	9	requirement	requirement	NOUN
inlawrev-3387	575	10	ineffective	ineffective	ADJ
inlawrev-3387	575	11	in	in	ADP
inlawrev-3387	575	12	promoting	promote	VERB
inlawrev-3387	575	13	one	one	NUM
inlawrev-3387	575	14	of	of	ADP
inlawrev-3387	575	15	erisa	erisa	NOUN
inlawrev-3387	575	16	's	's	PART
inlawrev-3387	575	17	main	main	ADJ
inlawrev-3387	575	18	150	150	NUM
inlawrev-3387	575	19	.	.	PUNCT
inlawrev-3387	576	1	see	see	VERB
inlawrev-3387	576	2	,	,	PUNCT
inlawrev-3387	576	3	e.g.	e.g.	ADV
inlawrev-3387	576	4	,	,	PUNCT
inlawrev-3387	576	5	erisa	erisa	NOUN
inlawrev-3387	576	6	§	§	PROPN
inlawrev-3387	576	7	§	§	PROPN
inlawrev-3387	576	8	2(b	2(b	NUM
inlawrev-3387	576	9	)	)	PUNCT
inlawrev-3387	576	10	&	&	CCONJ
inlawrev-3387	576	11	(	(	PUNCT
inlawrev-3387	576	12	c	c	NOUN
inlawrev-3387	576	13	)	)	PUNCT
inlawrev-3387	576	14	,	,	PUNCT
inlawrev-3387	576	15	29	29	NUM
inlawrev-3387	576	16	u.s.c	u.s.c	ADJ
inlawrev-3387	576	17	.	.	PUNCT
inlawrev-3387	577	1	§	§	PROPN
inlawrev-3387	577	2	§	§	PROPN
inlawrev-3387	577	3	1001(b	1001(b	NUM
inlawrev-3387	577	4	)	)	PUNCT
inlawrev-3387	577	5	&	&	CCONJ
inlawrev-3387	577	6	(	(	PUNCT
inlawrev-3387	577	7	c	c	NOUN
inlawrev-3387	577	8	)	)	PUNCT
inlawrev-3387	577	9	(	(	PUNCT
inlawrev-3387	577	10	1994	1994	NUM
inlawrev-3387	577	11	)	)	PUNCT
inlawrev-3387	577	12	(	(	PUNCT
inlawrev-3387	577	13	stating	state	VERB
inlawrev-3387	577	14	the	the	DET
inlawrev-3387	577	15	policy	policy	NOUN
inlawrev-3387	577	16	of	of	ADP
inlawrev-3387	577	17	erisa	erisa	NOUN
inlawrev-3387	577	18	as	as	ADP
inlawrev-3387	577	19	"	"	PUNCT
inlawrev-3387	577	20	to	to	PART
inlawrev-3387	577	21	protect	protect	VERB
inlawrev-3387	577	22	...	...	PUNCT
inlawrev-3387	577	23	the	the	DET
inlawrev-3387	577	24	interests	interest	NOUN
inlawrev-3387	577	25	of	of	ADP
inlawrev-3387	577	26	participants	participant	NOUN
inlawrev-3387	577	27	in	in	ADP
inlawrev-3387	577	28	employee	employee	NOUN
inlawrev-3387	577	29	benefit	benefit	NOUN
inlawrev-3387	577	30	plans	plan	NOUN
inlawrev-3387	577	31	and	and	CCONJ
inlawrev-3387	577	32	their	their	PRON
inlawrev-3387	577	33	beneficiaries	beneficiary	NOUN
inlawrev-3387	577	34	"	"	PUNCT
inlawrev-3387	577	35	and	and	CCONJ
inlawrev-3387	577	36	to	to	PART
inlawrev-3387	577	37	"	"	PUNCT
inlawrev-3387	577	38	improv[e	improv[e	PROPN
inlawrev-3387	577	39	]	]	PUNCT
inlawrev-3387	577	40	the	the	DET
inlawrev-3387	577	41	equitable	equitable	ADJ
inlawrev-3387	577	42	character	character	NOUN
inlawrev-3387	577	43	and	and	CCONJ
inlawrev-3387	577	44	soundness	soundness	NOUN
inlawrev-3387	577	45	of	of	ADP
inlawrev-3387	577	46	such	such	ADJ
inlawrev-3387	577	47	plans	plan	NOUN
inlawrev-3387	577	48	"	"	PUNCT
inlawrev-3387	577	49	)	)	PUNCT
inlawrev-3387	577	50	.	.	PUNCT
inlawrev-3387	578	1	see	see	VERB
inlawrev-3387	578	2	also	also	ADV
inlawrev-3387	578	3	h.r	h.r	PROPN
inlawrev-3387	578	4	.	.	PROPN
inlawrev-3387	578	5	rep	rep	PROPN
inlawrev-3387	578	6	.	.	PROPN
inlawrev-3387	578	7	no	no	INTJ
inlawrev-3387	578	8	.	.	PROPN
inlawrev-3387	579	1	93	93	NUM
inlawrev-3387	579	2	-	-	SYM
inlawrev-3387	579	3	533	533	NUM
inlawrev-3387	579	4	(	(	PUNCT
inlawrev-3387	579	5	1974	1974	NUM
inlawrev-3387	579	6	)	)	PUNCT
inlawrev-3387	579	7	,	,	PUNCT
inlawrev-3387	579	8	reprinted	reprint	VERB
inlawrev-3387	579	9	in	in	ADP
inlawrev-3387	579	10	1974	1974	NUM
inlawrev-3387	579	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3387	579	12	.	.	PUNCT
inlawrev-3387	579	13	4639	4639	NUM
inlawrev-3387	579	14	,	,	PUNCT
inlawrev-3387	579	15	4639	4639	NUM
inlawrev-3387	579	16	-	-	SYM
inlawrev-3387	579	17	43	43	NUM
inlawrev-3387	579	18	(	(	PUNCT
inlawrev-3387	579	19	stating	state	VERB
inlawrev-3387	579	20	the	the	DET
inlawrev-3387	579	21	primary	primary	ADJ
inlawrev-3387	579	22	purpose	purpose	NOUN
inlawrev-3387	579	23	of	of	ADP
inlawrev-3387	579	24	erisa	erisa	NOUN
inlawrev-3387	579	25	is	be	AUX
inlawrev-3387	579	26	the	the	DET
inlawrev-3387	579	27	"	"	PUNCT
inlawrev-3387	579	28	protection	protection	NOUN
inlawrev-3387	579	29	of	of	ADP
inlawrev-3387	579	30	individual	individual	ADJ
inlawrev-3387	579	31	pension	pension	NOUN
inlawrev-3387	579	32	rights	right	NOUN
inlawrev-3387	579	33	"	"	PUNCT
inlawrev-3387	579	34	)	)	PUNCT
inlawrev-3387	579	35	.	.	PUNCT
inlawrev-3387	580	1	151	151	NUM
inlawrev-3387	580	2	.	.	NOUN
inlawrev-3387	580	3	29	29	NUM
inlawrev-3387	580	4	c.f.r	c.f.r	NOUN
inlawrev-3387	580	5	.	.	PUNCT
inlawrev-3387	581	1	§	§	PROPN
inlawrev-3387	581	2	§	§	PROPN
inlawrev-3387	581	3	2550.404a	2550.404a	NOUN
inlawrev-3387	581	4	-	-	PUNCT
inlawrev-3387	581	5	l(b	l(b	NOUN
inlawrev-3387	581	6	)	)	PUNCT
inlawrev-3387	581	7	,	,	PUNCT
inlawrev-3387	581	8	2550.404c	2550.404c	X
inlawrev-3387	581	9	-	-	SYM
inlawrev-3387	581	10	l(b)(3	l(b)(3	NOUN
inlawrev-3387	581	11	)	)	PUNCT
inlawrev-3387	581	12	(	(	PUNCT
inlawrev-3387	581	13	1998	1998	NUM
inlawrev-3387	581	14	)	)	PUNCT
inlawrev-3387	581	15	.	.	PUNCT
inlawrev-3387	582	1	152	152	NUM
inlawrev-3387	582	2	.	.	PUNCT
inlawrev-3387	583	1	i	i	PRON
inlawrev-3387	583	2	d.	d.	PROPN
inlawrev-3387	583	3	§	§	PROPN
inlawrev-3387	583	4	§	§	PROPN
inlawrev-3387	583	5	2550.404c	2550.404c	NOUN
inlawrev-3387	583	6	-	-	PUNCT
inlawrev-3387	583	7	l(b)(2)(i)(b)(l)(ii	l(b)(2)(i)(b)(l)(ii	ADJ
inlawrev-3387	583	8	)	)	PUNCT
inlawrev-3387	583	9	,	,	PUNCT
inlawrev-3387	583	10	(	(	PUNCT
inlawrev-3387	583	11	iv	iv	X
inlawrev-3387	583	12	)	)	PUNCT
inlawrev-3387	583	13	8l	8l	NOUN
inlawrev-3387	583	14	(	(	PUNCT
inlawrev-3387	583	15	v	v	NOUN
inlawrev-3387	583	16	)	)	PUNCT
inlawrev-3387	583	17	.	.	PUNCT
inlawrev-3387	584	1	153	153	NUM
inlawrev-3387	584	2	.	.	PUNCT
inlawrev-3387	585	1	see	see	VERB
inlawrev-3387	585	2	i	i	PROPN
inlawrev-3387	585	3	d	d	PROPN
inlawrev-3387	585	4	§	§	PROPN
inlawrev-3387	585	5	2550.404cl(b)(2)(i)(b)(l)(viii	2550.404cl(b)(2)(i)(b)(l)(viii	NUM
inlawrev-3387	585	6	)	)	PUNCT
inlawrev-3387	585	7	.	.	PUNCT
inlawrev-3387	586	1	limiting	limit	VERB
inlawrev-3387	586	2	the	the	DET
inlawrev-3387	586	3	number	number	NOUN
inlawrev-3387	586	4	of	of	ADP
inlawrev-3387	586	5	funds	fund	NOUN
inlawrev-3387	586	6	offered	offer	VERB
inlawrev-3387	586	7	would	would	AUX
inlawrev-3387	586	8	also	also	ADV
inlawrev-3387	586	9	make	make	VERB
inlawrev-3387	586	10	the	the	DET
inlawrev-3387	586	11	requirement	requirement	NOUN
inlawrev-3387	586	12	that	that	SCONJ
inlawrev-3387	586	13	a	a	DET
inlawrev-3387	586	14	prospectus	prospectus	NOUN
inlawrev-3387	586	15	be	be	AUX
inlawrev-3387	586	16	provided	provide	VERB
inlawrev-3387	586	17	after	after	ADP
inlawrev-3387	586	18	each	each	DET
inlawrev-3387	586	19	initial	initial	ADJ
inlawrev-3387	586	20	investment	investment	NOUN
inlawrev-3387	586	21	in	in	ADP
inlawrev-3387	586	22	an	an	DET
inlawrev-3387	586	23	alternative	alternative	ADJ
inlawrev-3387	586	24	fund	fund	NOUN
inlawrev-3387	586	25	easier	easy	ADJ
inlawrev-3387	586	26	to	to	PART
inlawrev-3387	586	27	monitor	monitor	VERB
inlawrev-3387	586	28	.	.	PUNCT
inlawrev-3387	587	1	see	see	VERB
inlawrev-3387	587	2	i	i	PRON
inlawrev-3387	587	3	d.	d.	PROPN
inlawrev-3387	587	4	154	154	NUM
inlawrev-3387	587	5	.	.	PUNCT
inlawrev-3387	588	1	a	a	DET
inlawrev-3387	588	2	participant	participant	NOUN
inlawrev-3387	588	3	may	may	AUX
inlawrev-3387	588	4	be	be	AUX
inlawrev-3387	588	5	able	able	ADJ
inlawrev-3387	588	6	to	to	PART
inlawrev-3387	588	7	better	well	ADV
inlawrev-3387	588	8	understand	understand	VERB
inlawrev-3387	588	9	what	what	PRON
inlawrev-3387	588	10	is	be	AUX
inlawrev-3387	588	11	available	available	ADJ
inlawrev-3387	588	12	by	by	ADP
inlawrev-3387	588	13	reviewing	review	VERB
inlawrev-3387	588	14	the	the	DET
inlawrev-3387	588	15	disclosure	disclosure	NOUN
inlawrev-3387	588	16	materials	material	NOUN
inlawrev-3387	588	17	for	for	ADP
inlawrev-3387	588	18	all	all	PRON
inlawrev-3387	588	19	of	of	ADP
inlawrev-3387	588	20	the	the	DET
inlawrev-3387	588	21	alternatives	alternative	NOUN
inlawrev-3387	588	22	.	.	PUNCT
inlawrev-3387	589	1	while	while	SCONJ
inlawrev-3387	589	2	this	this	PRON
inlawrev-3387	589	3	will	will	AUX
inlawrev-3387	589	4	not	not	PART
inlawrev-3387	589	5	necessarily	necessarily	ADV
inlawrev-3387	589	6	increase	increase	VERB
inlawrev-3387	589	7	understanding	understanding	NOUN
inlawrev-3387	589	8	of	of	ADP
inlawrev-3387	589	9	investment	investment	NOUN
inlawrev-3387	589	10	skills	skill	NOUN
inlawrev-3387	589	11	,	,	PUNCT
inlawrev-3387	589	12	investment	investment	NOUN
inlawrev-3387	589	13	risks	risk	NOUN
inlawrev-3387	589	14	may	may	AUX
inlawrev-3387	589	15	be	be	AUX
inlawrev-3387	589	16	minimized	minimize	VERB
inlawrev-3387	589	17	by	by	ADP
inlawrev-3387	589	18	offering	offer	VERB
inlawrev-3387	589	19	prudent	prudent	ADJ
inlawrev-3387	589	20	alternatives	alternative	NOUN
inlawrev-3387	589	21	.	.	PUNCT
inlawrev-3387	590	1	1488	1488	NUM
inlawrev-3387	590	2	indiana	indiana	PROPN
inlawrev-3387	590	3	law	law	PROPN
inlawrev-3387	590	4	review	review	NOUN
inlawrev-3387	590	5	[	[	X
inlawrev-3387	590	6	vol	vol	NOUN
inlawrev-3387	590	7	.	.	PUNCT
inlawrev-3387	591	1	32	32	NUM
inlawrev-3387	591	2	:	:	SYM
inlawrev-3387	591	3	1467	1467	NUM
inlawrev-3387	591	4	purposes	purpose	NOUN
inlawrev-3387	591	5	,	,	PUNCT
inlawrev-3387	591	6	to	to	PART
inlawrev-3387	591	7	protect	protect	VERB
inlawrev-3387	591	8	the	the	DET
inlawrev-3387	591	9	interests	interest	NOUN
inlawrev-3387	591	10	of	of	ADP
inlawrev-3387	591	11	plan	plan	NOUN
inlawrev-3387	591	12	participants	participant	NOUN
inlawrev-3387	591	13	and	and	CCONJ
inlawrev-3387	591	14	beneficiaries	beneficiary	NOUN
inlawrev-3387	591	15	.	.	PUNCT
inlawrev-3387	592	1	^^^	^^^	PUNCT
inlawrev-3387	592	2	along	along	ADV
inlawrev-3387	592	3	with	with	ADP
inlawrev-3387	592	4	holding	hold	VERB
inlawrev-3387	592	5	plan	plan	NOUN
inlawrev-3387	592	6	fiduciaries	fiduciary	NOUN
inlawrev-3387	592	7	to	to	ADP
inlawrev-3387	592	8	strict	strict	ADJ
inlawrev-3387	592	9	compliance	compliance	NOUN
inlawrev-3387	592	10	with	with	ADP
inlawrev-3387	592	11	the	the	DET
inlawrev-3387	592	12	existing	exist	VERB
inlawrev-3387	592	13	regulations	regulation	NOUN
inlawrev-3387	592	14	,	,	PUNCT
inlawrev-3387	592	15	the	the	DET
inlawrev-3387	592	16	regulations	regulation	NOUN
inlawrev-3387	592	17	should	should	AUX
inlawrev-3387	592	18	be	be	AUX
inlawrev-3387	592	19	amended	amend	VERB
inlawrev-3387	592	20	to	to	PART
inlawrev-3387	592	21	encourage	encourage	VERB
inlawrev-3387	592	22	plan	plan	NOUN
inlawrev-3387	592	23	sponsors	sponsor	NOUN
inlawrev-3387	592	24	and	and	CCONJ
inlawrev-3387	592	25	other	other	ADJ
inlawrev-3387	592	26	fiduciaries	fiduciary	NOUN
inlawrev-3387	592	27	to	to	PART
inlawrev-3387	592	28	provide	provide	VERB
inlawrev-3387	592	29	ample	ample	ADJ
inlawrev-3387	592	30	investment	investment	NOUN
inlawrev-3387	592	31	education	education	NOUN
inlawrev-3387	592	32	and	and	CCONJ
inlawrev-3387	592	33	assistance	assistance	NOUN
inlawrev-3387	592	34	to	to	PART
inlawrev-3387	592	35	plan	plan	VERB
inlawrev-3387	592	36	participants	participant	NOUN
inlawrev-3387	592	37	and	and	CCONJ
inlawrev-3387	592	38	beneficiaries	beneficiary	NOUN
inlawrev-3387	592	39	.	.	PUNCT
inlawrev-3387	593	1	the	the	DET
inlawrev-3387	593	2	dol	dol	ADJ
inlawrev-3387	593	3	interpretive	interpretive	ADJ
inlawrev-3387	593	4	bulletin	bulletin	NOUN
inlawrev-3387	593	5	96	96	NUM
inlawrev-3387	593	6	-	-	SYM
inlawrev-3387	593	7	1	1	NUM
inlawrev-3387	593	8	has	have	AUX
inlawrev-3387	593	9	taken	take	VERB
inlawrev-3387	593	10	a	a	DET
inlawrev-3387	593	11	step	step	NOUN
inlawrev-3387	593	12	in	in	ADP
inlawrev-3387	593	13	this	this	DET
inlawrev-3387	593	14	direction	direction	NOUN
inlawrev-3387	593	15	by	by	ADP
inlawrev-3387	593	16	clarifying	clarify	VERB
inlawrev-3387	593	17	the	the	DET
inlawrev-3387	593	18	types	type	NOUN
inlawrev-3387	593	19	of	of	ADP
inlawrev-3387	593	20	information	information	NOUN
inlawrev-3387	593	21	that	that	PRON
inlawrev-3387	593	22	a	a	DET
inlawrev-3387	593	23	fiduciary	fiduciary	NOUN
inlawrev-3387	593	24	could	could	AUX
inlawrev-3387	593	25	give	give	VERB
inlawrev-3387	593	26	to	to	ADP
inlawrev-3387	593	27	a	a	DET
inlawrev-3387	593	28	participant	participant	NOUN
inlawrev-3387	593	29	without	without	ADP
inlawrev-3387	593	30	losing	lose	VERB
inlawrev-3387	593	31	the	the	DET
inlawrev-3387	593	32	liability	liability	NOUN
inlawrev-3387	593	33	protection	protection	NOUN
inlawrev-3387	593	34	of	of	ADP
inlawrev-3387	593	35	erisa	erisa	NOUN
inlawrev-3387	593	36	section	section	NOUN
inlawrev-3387	593	37	404(c	404(c	PROPN
inlawrev-3387	593	38	)	)	PUNCT
inlawrev-3387	593	39	.	.	PUNCT
inlawrev-3387	594	1	^^^	^^^	ADP
inlawrev-3387	594	2	the	the	DET
inlawrev-3387	594	3	dol	dol	NOUN
inlawrev-3387	594	4	could	could	AUX
inlawrev-3387	594	5	further	far	ADV
inlawrev-3387	594	6	encourage	encourage	VERB
inlawrev-3387	594	7	such	such	ADJ
inlawrev-3387	594	8	education	education	NOUN
inlawrev-3387	594	9	of	of	ADP
inlawrev-3387	594	10	participants	participant	NOUN
inlawrev-3387	594	11	and	and	CCONJ
inlawrev-3387	594	12	beneficiaries	beneficiary	NOUN
inlawrev-3387	594	13	by	by	ADP
inlawrev-3387	594	14	offering	offer	VERB
inlawrev-3387	594	15	additional	additional	ADJ
inlawrev-3387	594	16	safe	safe	ADJ
inlawrev-3387	594	17	harbors	harbor	NOUN
inlawrev-3387	594	18	to	to	PART
inlawrev-3387	594	19	preserve	preserve	VERB
inlawrev-3387	594	20	section	section	NOUN
inlawrev-3387	594	21	404(c	404(c	PROPN
inlawrev-3387	594	22	)	)	PUNCT
inlawrev-3387	594	23	protection	protection	NOUN
inlawrev-3387	594	24	or	or	CCONJ
inlawrev-3387	594	25	by	by	ADP
inlawrev-3387	594	26	providing	provide	VERB
inlawrev-3387	594	27	model	model	NOUN
inlawrev-3387	594	28	educational	educational	ADJ
inlawrev-3387	594	29	materials	material	NOUN
inlawrev-3387	594	30	that	that	PRON
inlawrev-3387	594	31	discuss	discuss	VERB
inlawrev-3387	594	32	investment	investment	NOUN
inlawrev-3387	594	33	theories	theory	NOUN
inlawrev-3387	594	34	or	or	CCONJ
inlawrev-3387	594	35	charts	chart	NOUN
inlawrev-3387	594	36	,	,	PUNCT
inlawrev-3387	594	37	graphs	graph	NOUN
inlawrev-3387	594	38	,	,	PUNCT
inlawrev-3387	594	39	worksheets	worksheet	NOUN
inlawrev-3387	594	40	,	,	PUNCT
inlawrev-3387	594	41	or	or	CCONJ
inlawrev-3387	594	42	even	even	ADV
inlawrev-3387	594	43	interactive	interactive	ADJ
inlawrev-3387	594	44	computer	computer	NOUN
inlawrev-3387	594	45	programs	program	NOUN
inlawrev-3387	594	46	similar	similar	ADJ
inlawrev-3387	594	47	to	to	ADP
inlawrev-3387	594	48	those	those	PRON
inlawrev-3387	594	49	allowed	allow	VERB
inlawrev-3387	594	50	in	in	ADP
inlawrev-3387	594	51	the	the	DET
inlawrev-3387	594	52	interpretive	interpretive	ADJ
inlawrev-3387	594	53	bulletin	bulletin	NOUN
inlawrev-3387	594	54	.	.	PUNCT
inlawrev-3387	595	1	^^^	^^^	PUNCT
inlawrev-3387	595	2	of	of	ADP
inlawrev-3387	595	3	course	course	NOUN
inlawrev-3387	595	4	the	the	DET
inlawrev-3387	595	5	ultimate	ultimate	ADJ
inlawrev-3387	595	6	encouragement	encouragement	NOUN
inlawrev-3387	595	7	could	could	AUX
inlawrev-3387	595	8	be	be	AUX
inlawrev-3387	595	9	provided	provide	VERB
inlawrev-3387	595	10	in	in	ADP
inlawrev-3387	595	11	the	the	DET
inlawrev-3387	595	12	form	form	NOUN
inlawrev-3387	595	13	of	of	ADP
inlawrev-3387	595	14	mandated	mandate	VERB
inlawrev-3387	595	15	investment	investment	NOUN
inlawrev-3387	595	16	education	education	NOUN
inlawrev-3387	595	17	of	of	ADP
inlawrev-3387	595	18	participants	participant	NOUN
inlawrev-3387	595	19	and	and	CCONJ
inlawrev-3387	595	20	beneficiaries	beneficiary	NOUN
inlawrev-3387	595	21	by	by	ADP
inlawrev-3387	595	22	plan	plan	NOUN
inlawrev-3387	595	23	fiduciaries	fiduciary	NOUN
inlawrev-3387	595	24	(	(	PUNCT
inlawrev-3387	595	25	most	most	ADV
inlawrev-3387	595	26	likely	likely	ADJ
inlawrev-3387	595	27	the	the	DET
inlawrev-3387	595	28	plan	plan	NOUN
inlawrev-3387	595	29	sponsor	sponsor	NOUN
inlawrev-3387	595	30	)	)	PUNCT
inlawrev-3387	595	31	.	.	PUNCT
inlawrev-3387	596	1	such	such	DET
inlawrev-3387	596	2	a	a	DET
inlawrev-3387	596	3	mandate	mandate	NOUN
inlawrev-3387	596	4	would	would	AUX
inlawrev-3387	596	5	ensure	ensure	VERB
inlawrev-3387	596	6	that	that	SCONJ
inlawrev-3387	596	7	all	all	DET
inlawrev-3387	596	8	participants	participant	NOUN
inlawrev-3387	596	9	and	and	CCONJ
inlawrev-3387	596	10	beneficiaries	beneficiary	NOUN
inlawrev-3387	596	11	receive	receive	VERB
inlawrev-3387	596	12	a	a	DET
inlawrev-3387	596	13	certain	certain	ADJ
inlawrev-3387	596	14	minimum	minimum	NOUN
inlawrev-3387	596	15	amount	amount	NOUN
inlawrev-3387	596	16	of	of	ADP
inlawrev-3387	596	17	information	information	NOUN
inlawrev-3387	596	18	about	about	ADP
inlawrev-3387	596	19	investment	investment	NOUN
inlawrev-3387	596	20	strategies	strategy	NOUN
inlawrev-3387	596	21	and	and	CCONJ
inlawrev-3387	596	22	the	the	DET
inlawrev-3387	596	23	different	different	ADJ
inlawrev-3387	596	24	types	type	NOUN
inlawrev-3387	596	25	of	of	ADP
inlawrev-3387	596	26	funds	fund	NOUN
inlawrev-3387	596	27	offered	offer	VERB
inlawrev-3387	596	28	.	.	PUNCT
inlawrev-3387	597	1	this	this	DET
inlawrev-3387	597	2	mandated	mandate	VERB
inlawrev-3387	597	3	program	program	NOUN
inlawrev-3387	597	4	could	could	AUX
inlawrev-3387	597	5	be	be	AUX
inlawrev-3387	597	6	active	active	ADJ
inlawrev-3387	597	7	,	,	PUNCT
inlawrev-3387	597	8	by	by	ADP
inlawrev-3387	597	9	requiring	require	VERB
inlawrev-3387	597	10	distribution	distribution	NOUN
inlawrev-3387	597	11	of	of	ADP
inlawrev-3387	597	12	materials	material	NOUN
inlawrev-3387	597	13	or	or	CCONJ
inlawrev-3387	597	14	providing	provide	VERB
inlawrev-3387	597	15	a	a	DET
inlawrev-3387	597	16	presentation	presentation	NOUN
inlawrev-3387	597	17	,	,	PUNCT
inlawrev-3387	597	18	or	or	CCONJ
inlawrev-3387	597	19	passive	passive	ADJ
inlawrev-3387	597	20	,	,	PUNCT
inlawrev-3387	597	21	by	by	ADP
inlawrev-3387	597	22	requiring	require	VERB
inlawrev-3387	597	23	the	the	DET
inlawrev-3387	597	24	fiduciary	fiduciary	NOUN
inlawrev-3387	597	25	to	to	PART
inlawrev-3387	597	26	designate	designate	VERB
inlawrev-3387	597	27	an	an	DET
inlawrev-3387	597	28	investment	investment	NOUN
inlawrev-3387	597	29	advisor	advisor	NOUN
inlawrev-3387	597	30	who	who	PRON
inlawrev-3387	597	31	would	would	AUX
inlawrev-3387	597	32	be	be	AUX
inlawrev-3387	597	33	available	available	ADJ
inlawrev-3387	597	34	to	to	PART
inlawrev-3387	597	35	provide	provide	VERB
inlawrev-3387	597	36	materials	material	NOUN
inlawrev-3387	597	37	or	or	CCONJ
inlawrev-3387	597	38	answer	answer	NOUN
inlawrev-3387	597	39	questions	question	NOUN
inlawrev-3387	597	40	.	.	PUNCT
inlawrev-3387	598	1	under	under	ADP
inlawrev-3387	598	2	this	this	DET
inlawrev-3387	598	3	potential	potential	ADJ
inlawrev-3387	598	4	remedy	remedy	NOUN
inlawrev-3387	598	5	of	of	ADP
inlawrev-3387	598	6	requiring	require	VERB
inlawrev-3387	598	7	strict	strict	ADJ
inlawrev-3387	598	8	compliance	compliance	NOUN
inlawrev-3387	598	9	of	of	ADP
inlawrev-3387	598	10	existing	exist	VERB
inlawrev-3387	598	11	regulations	regulation	NOUN
inlawrev-3387	598	12	and	and	CCONJ
inlawrev-3387	598	13	implementing	implement	VERB
inlawrev-3387	598	14	some	some	DET
inlawrev-3387	598	15	changes	change	NOUN
inlawrev-3387	598	16	to	to	PART
inlawrev-3387	598	17	promote	promote	VERB
inlawrev-3387	598	18	investment	investment	NOUN
inlawrev-3387	598	19	education	education	NOUN
inlawrev-3387	598	20	,	,	PUNCT
inlawrev-3387	598	21	^^^	^^^	ADJ
inlawrev-3387	598	22	the	the	DET
inlawrev-3387	598	23	primary	primary	ADJ
inlawrev-3387	598	24	goals	goal	NOUN
inlawrev-3387	598	25	of	of	ADP
inlawrev-3387	598	26	erisa	erisa	NOUN
inlawrev-3387	598	27	are	be	AUX
inlawrev-3387	598	28	reasonably	reasonably	ADV
inlawrev-3387	598	29	served.^^^	served.^^^	VERB
inlawrev-3387	598	30	the	the	DET
inlawrev-3387	598	31	effect	effect	NOUN
inlawrev-3387	598	32	of	of	ADP
inlawrev-3387	598	33	strict	strict	ADJ
inlawrev-3387	598	34	compliance	compliance	NOUN
inlawrev-3387	598	35	and	and	CCONJ
inlawrev-3387	598	36	education	education	NOUN
inlawrev-3387	598	37	would	would	AUX
inlawrev-3387	598	38	be	be	AUX
inlawrev-3387	598	39	to	to	PART
inlawrev-3387	598	40	lower	lower	VERB
inlawrev-3387	598	41	the	the	DET
inlawrev-3387	598	42	investment	investment	NOUN
inlawrev-3387	598	43	risk	risk	NOUN
inlawrev-3387	598	44	assumed	assume	VERB
inlawrev-3387	598	45	by	by	ADP
inlawrev-3387	598	46	participants	participant	NOUN
inlawrev-3387	598	47	and	and	CCONJ
inlawrev-3387	598	48	beneficiaries	beneficiary	NOUN
inlawrev-3387	598	49	,	,	PUNCT
inlawrev-3387	598	50	which	which	PRON
inlawrev-3387	598	51	would	would	AUX
inlawrev-3387	598	52	protect	protect	VERB
inlawrev-3387	598	53	their	their	PRON
inlawrev-3387	598	54	interests	interest	NOUN
inlawrev-3387	598	55	as	as	ADV
inlawrev-3387	598	56	well	well	ADV
inlawrev-3387	598	57	as	as	ADP
inlawrev-3387	598	58	lead	lead	VERB
inlawrev-3387	598	59	to	to	ADP
inlawrev-3387	598	60	a	a	DET
inlawrev-3387	598	61	healthier	healthy	ADJ
inlawrev-3387	598	62	private	private	ADJ
inlawrev-3387	598	63	pension	pension	NOUN
inlawrev-3387	598	64	system	system	NOUN
inlawrev-3387	598	65	.	.	PUNCT
inlawrev-3387	599	1	b.	b.	PROPN
inlawrev-3387	599	2	relaxed	relaxed	ADJ
inlawrev-3387	599	3	disclosure	disclosure	NOUN
inlawrev-3387	599	4	remedy	remedy	NOUN
inlawrev-3387	599	5	a	a	DET
inlawrev-3387	599	6	second	second	ADJ
inlawrev-3387	599	7	approach	approach	NOUN
inlawrev-3387	599	8	to	to	ADP
inlawrev-3387	599	9	improving	improve	VERB
inlawrev-3387	599	10	the	the	DET
inlawrev-3387	599	11	participant	participant	ADV
inlawrev-3387	599	12	-	-	PUNCT
inlawrev-3387	599	13	directed	direct	VERB
inlawrev-3387	599	14	account	account	NOUN
inlawrev-3387	599	15	plan	plan	NOUN
inlawrev-3387	599	16	arena	arena	NOUN
inlawrev-3387	599	17	is	be	AUX
inlawrev-3387	599	18	to	to	PART
inlawrev-3387	599	19	relax	relax	VERB
inlawrev-3387	599	20	the	the	DET
inlawrev-3387	599	21	current	current	ADJ
inlawrev-3387	599	22	disclosure	disclosure	NOUN
inlawrev-3387	599	23	requirements	requirement	NOUN
inlawrev-3387	599	24	to	to	PART
inlawrev-3387	599	25	promote	promote	VERB
inlawrev-3387	599	26	flexibility	flexibility	NOUN
inlawrev-3387	599	27	to	to	ADP
inlawrev-3387	599	28	participants	participant	NOUN
inlawrev-3387	599	29	and	and	CCONJ
inlawrev-3387	599	30	accommodate	accommodate	VERB
inlawrev-3387	599	31	the	the	DET
inlawrev-3387	599	32	use	use	NOUN
inlawrev-3387	599	33	of	of	ADP
inlawrev-3387	599	34	current	current	ADJ
inlawrev-3387	599	35	technology	technology	NOUN
inlawrev-3387	599	36	.	.	PUNCT
inlawrev-3387	600	1	'^^	'^^	PROPN
inlawrev-3387	601	1	under	under	ADP
inlawrev-3387	601	2	this	this	DET
inlawrev-3387	601	3	155	155	NUM
inlawrev-3387	601	4	.	.	PUNCT
inlawrev-3387	601	5	s'ee^mpra	s'ee^mpra	PROPN
inlawrev-3387	601	6	note	note	NOUN
inlawrev-3387	601	7	150	150	NUM
inlawrev-3387	601	8	and	and	CCONJ
inlawrev-3387	601	9	accompanying	accompany	VERB
inlawrev-3387	601	10	text	text	NOUN
inlawrev-3387	601	11	.	.	PUNCT
inlawrev-3387	602	1	156	156	NUM
inlawrev-3387	602	2	.	.	PUNCT
inlawrev-3387	602	3	interpretive	interpretive	ADJ
inlawrev-3387	602	4	bulletins	bulletin	NOUN
inlawrev-3387	602	5	,	,	PUNCT
inlawrev-3387	602	6	29	29	NUM
inlawrev-3387	602	7	c.f.r	c.f.r	NOUN
inlawrev-3387	602	8	.	.	PUNCT
inlawrev-3387	603	1	§	§	PROPN
inlawrev-3387	603	2	2509.96	2509.96	NUM
inlawrev-3387	603	3	-	-	PUNCT
inlawrev-3387	603	4	l(d	l(d	ADJ
inlawrev-3387	603	5	)	)	PUNCT
inlawrev-3387	603	6	(	(	PUNCT
inlawrev-3387	603	7	1998	1998	NUM
inlawrev-3387	603	8	)	)	PUNCT
inlawrev-3387	603	9	.	.	PUNCT
inlawrev-3387	604	1	157	157	NUM
inlawrev-3387	604	2	.	.	PUNCT
inlawrev-3387	604	3	see	see	VERB
inlawrev-3387	604	4	i	i	PROPN
inlawrev-3387	604	5	d	d	PROPN
inlawrev-3387	604	6	§	§	PROPN
inlawrev-3387	604	7	2509.961(d)(2	2509.961(d)(2	NUM
inlawrev-3387	604	8	)	)	PUNCT
inlawrev-3387	604	9	,	,	PUNCT
inlawrev-3387	604	10	(	(	PUNCT
inlawrev-3387	604	11	3	3	X
inlawrev-3387	604	12	)	)	PUNCT
inlawrev-3387	604	13	&	&	CCONJ
inlawrev-3387	604	14	(	(	PUNCT
inlawrev-3387	604	15	4	4	NUM
inlawrev-3387	604	16	)	)	PUNCT
inlawrev-3387	604	17	.	.	PUNCT
inlawrev-3387	605	1	1	1	NUM
inlawrev-3387	605	2	58	58	NUM
inlawrev-3387	605	3	.	.	PUNCT
inlawrev-3387	606	1	requiring	require	VERB
inlawrev-3387	606	2	a	a	DET
inlawrev-3387	606	3	mandatory	mandatory	ADJ
inlawrev-3387	606	4	educational	educational	ADJ
inlawrev-3387	606	5	program	program	NOUN
inlawrev-3387	606	6	could	could	AUX
inlawrev-3387	606	7	result	result	VERB
inlawrev-3387	606	8	in	in	ADP
inlawrev-3387	606	9	discouraging	discourage	VERB
inlawrev-3387	606	10	plan	plan	NOUN
inlawrev-3387	606	11	sponsors	sponsor	NOUN
inlawrev-3387	606	12	from	from	ADP
inlawrev-3387	606	13	implementing	implement	VERB
inlawrev-3387	606	14	or	or	CCONJ
inlawrev-3387	606	15	maintaining	maintain	VERB
inlawrev-3387	606	16	retirement	retirement	NOUN
inlawrev-3387	606	17	plans	plan	NOUN
inlawrev-3387	606	18	due	due	ADP
inlawrev-3387	606	19	to	to	ADP
inlawrev-3387	606	20	the	the	DET
inlawrev-3387	606	21	increased	increase	VERB
inlawrev-3387	606	22	burden	burden	NOUN
inlawrev-3387	606	23	and	and	CCONJ
inlawrev-3387	606	24	cost	cost	NOUN
inlawrev-3387	606	25	of	of	ADP
inlawrev-3387	606	26	providing	provide	VERB
inlawrev-3387	606	27	the	the	DET
inlawrev-3387	606	28	education	education	NOUN
inlawrev-3387	606	29	.	.	PUNCT
inlawrev-3387	607	1	this	this	PRON
inlawrev-3387	607	2	could	could	AUX
inlawrev-3387	607	3	work	work	VERB
inlawrev-3387	607	4	contrary	contrary	ADV
inlawrev-3387	607	5	to	to	ADP
inlawrev-3387	607	6	erisa	erisa	NOUN
inlawrev-3387	607	7	's	's	PART
inlawrev-3387	607	8	purpose	purpose	NOUN
inlawrev-3387	607	9	of	of	ADP
inlawrev-3387	607	10	promoting	promote	VERB
inlawrev-3387	607	11	a	a	DET
inlawrev-3387	607	12	healthy	healthy	ADJ
inlawrev-3387	607	13	private	private	ADJ
inlawrev-3387	607	14	pension	pension	NOUN
inlawrev-3387	607	15	system	system	NOUN
inlawrev-3387	607	16	.	.	PUNCT
inlawrev-3387	608	1	see	see	VERB
inlawrev-3387	608	2	supra	supra	PROPN
inlawrev-3387	608	3	note	note	PROPN
inlawrev-3387	608	4	150	150	NUM
inlawrev-3387	608	5	and	and	CCONJ
inlawrev-3387	608	6	accompanying	accompany	VERB
inlawrev-3387	608	7	text	text	NOUN
inlawrev-3387	608	8	.	.	PUNCT
inlawrev-3387	609	1	the	the	DET
inlawrev-3387	609	2	best	good	ADJ
inlawrev-3387	609	3	overall	overall	ADJ
inlawrev-3387	609	4	alternative	alternative	NOUN
inlawrev-3387	609	5	would	would	AUX
inlawrev-3387	609	6	be	be	AUX
inlawrev-3387	609	7	for	for	SCONJ
inlawrev-3387	609	8	the	the	DET
inlawrev-3387	609	9	dol	dol	NOUN
inlawrev-3387	609	10	to	to	PART
inlawrev-3387	609	11	implement	implement	VERB
inlawrev-3387	609	12	programs	program	NOUN
inlawrev-3387	609	13	to	to	PART
inlawrev-3387	609	14	encourage	encourage	VERB
inlawrev-3387	609	15	plan	plan	NOUN
inlawrev-3387	609	16	sponsors	sponsor	NOUN
inlawrev-3387	609	17	to	to	PART
inlawrev-3387	609	18	provide	provide	VERB
inlawrev-3387	609	19	education	education	NOUN
inlawrev-3387	609	20	voluntarily	voluntarily	ADV
inlawrev-3387	609	21	.	.	PUNCT
inlawrev-3387	610	1	159	159	NUM
inlawrev-3387	610	2	.	.	PUNCT
inlawrev-3387	611	1	see	see	VERB
inlawrev-3387	611	2	supra	supra	PROPN
inlawrev-3387	611	3	note	note	PROPN
inlawrev-3387	611	4	150	150	NUM
inlawrev-3387	611	5	and	and	CCONJ
inlawrev-3387	611	6	accompanying	accompany	VERB
inlawrev-3387	611	7	text	text	NOUN
inlawrev-3387	611	8	.	.	PUNCT
inlawrev-3387	612	1	1	1	NUM
inlawrev-3387	612	2	60	60	NUM
inlawrev-3387	612	3	.	.	PUNCT
inlawrev-3387	613	1	it	it	PRON
inlawrev-3387	613	2	may	may	AUX
inlawrev-3387	613	3	be	be	AUX
inlawrev-3387	613	4	more	more	ADV
inlawrev-3387	613	5	feasible	feasible	ADJ
inlawrev-3387	613	6	to	to	PART
inlawrev-3387	613	7	provide	provide	VERB
inlawrev-3387	613	8	some	some	DET
inlawrev-3387	613	9	disclosure	disclosure	NOUN
inlawrev-3387	613	10	items	item	NOUN
inlawrev-3387	613	11	such	such	ADJ
inlawrev-3387	613	12	as	as	ADP
inlawrev-3387	613	13	investment	investment	NOUN
inlawrev-3387	613	14	descriptions	description	NOUN
inlawrev-3387	613	15	or	or	CCONJ
inlawrev-3387	613	16	transaction	transaction	NOUN
inlawrev-3387	613	17	confirmation	confirmation	NOUN
inlawrev-3387	613	18	electronically	electronically	ADV
inlawrev-3387	613	19	,	,	PUNCT
inlawrev-3387	613	20	however	however	ADV
inlawrev-3387	613	21	,	,	PUNCT
inlawrev-3387	613	22	many	many	ADJ
inlawrev-3387	613	23	disclosure	disclosure	NOUN
inlawrev-3387	613	24	items	item	NOUN
inlawrev-3387	613	25	are	be	AUX
inlawrev-3387	613	26	required	require	VERB
inlawrev-3387	613	27	to	to	PART
inlawrev-3387	613	28	be	be	AUX
inlawrev-3387	613	29	given	give	VERB
inlawrev-3387	613	30	1	1	NUM
inlawrev-3387	613	31	999	999	NUM
inlawrev-3387	613	32	]	]	PUNCT
inlawrev-3387	613	33	compliance	compliance	NOUN
inlawrev-3387	613	34	under	under	ADP
inlawrev-3387	613	35	erisa	erisa	PROPN
inlawrev-3387	613	36	§	§	PROPN
inlawrev-3387	613	37	404(c	404(c	PROPN
inlawrev-3387	613	38	)	)	PUNCT
inlawrev-3387	613	39	1	1	NUM
inlawrev-3387	613	40	489	489	NUM
inlawrev-3387	613	41	scenario	scenario	NOUN
inlawrev-3387	613	42	,	,	PUNCT
inlawrev-3387	613	43	a	a	DET
inlawrev-3387	613	44	plan	plan	NOUN
inlawrev-3387	613	45	could	could	AUX
inlawrev-3387	613	46	safely	safely	ADV
inlawrev-3387	613	47	offer	offer	VERB
inlawrev-3387	613	48	as	as	ADP
inlawrev-3387	613	49	many	many	ADJ
inlawrev-3387	613	50	investment	investment	NOUN
inlawrev-3387	613	51	alternatives	alternative	NOUN
inlawrev-3387	613	52	as	as	SCONJ
inlawrev-3387	613	53	it	it	PRON
inlawrev-3387	613	54	found	find	VERB
inlawrev-3387	613	55	to	to	PART
inlawrev-3387	613	56	be	be	AUX
inlawrev-3387	613	57	feasible.^'^	feasible.^'^	NOUN
inlawrev-3387	613	58	to	to	PART
inlawrev-3387	613	59	implement	implement	VERB
inlawrev-3387	613	60	this	this	DET
inlawrev-3387	613	61	remedy	remedy	NOUN
inlawrev-3387	613	62	,	,	PUNCT
inlawrev-3387	613	63	the	the	DET
inlawrev-3387	613	64	current	current	ADJ
inlawrev-3387	613	65	disclosure	disclosure	NOUN
inlawrev-3387	613	66	requirements	requirement	NOUN
inlawrev-3387	613	67	could	could	AUX
inlawrev-3387	613	68	be	be	AUX
inlawrev-3387	613	69	modified	modify	VERB
inlawrev-3387	613	70	so	so	SCONJ
inlawrev-3387	613	71	that	that	SCONJ
inlawrev-3387	613	72	plan	plan	NOUN
inlawrev-3387	613	73	fiduciaries	fiduciary	NOUN
inlawrev-3387	613	74	would	would	AUX
inlawrev-3387	613	75	remain	remain	VERB
inlawrev-3387	613	76	in	in	ADP
inlawrev-3387	613	77	compliance	compliance	NOUN
inlawrev-3387	613	78	and	and	CCONJ
inlawrev-3387	613	79	their	their	PRON
inlawrev-3387	613	80	section	section	NOUN
inlawrev-3387	613	81	404(c	404(c	PROPN
inlawrev-3387	613	82	)	)	PUNCT
inlawrev-3387	613	83	fiduciary	fiduciary	ADJ
inlawrev-3387	613	84	protection	protection	NOUN
inlawrev-3387	613	85	from	from	ADP
inlawrev-3387	613	86	losses	loss	NOUN
inlawrev-3387	613	87	due	due	ADP
inlawrev-3387	613	88	to	to	ADP
inlawrev-3387	613	89	the	the	DET
inlawrev-3387	613	90	investment	investment	NOUN
inlawrev-3387	613	91	decisions	decision	NOUN
inlawrev-3387	613	92	made	make	VERB
inlawrev-3387	613	93	by	by	ADP
inlawrev-3387	613	94	plan	plan	NOUN
inlawrev-3387	613	95	participants	participant	NOUN
inlawrev-3387	613	96	and	and	CCONJ
inlawrev-3387	613	97	beneficiaries	beneficiary	NOUN
inlawrev-3387	613	98	would	would	AUX
inlawrev-3387	613	99	be	be	AUX
inlawrev-3387	613	100	preserved	preserve	VERB
inlawrev-3387	613	101	.	.	PUNCT
inlawrev-3387	614	1	one	one	NUM
inlawrev-3387	614	2	way	way	NOUN
inlawrev-3387	614	3	the	the	DET
inlawrev-3387	614	4	disclosure	disclosure	NOUN
inlawrev-3387	614	5	requirements	requirement	NOUN
inlawrev-3387	614	6	could	could	AUX
inlawrev-3387	614	7	be	be	AUX
inlawrev-3387	614	8	modified	modify	VERB
inlawrev-3387	614	9	is	be	AUX
inlawrev-3387	614	10	to	to	PART
inlawrev-3387	614	11	limit	limit	VERB
inlawrev-3387	614	12	automatic	automatic	ADJ
inlawrev-3387	614	13	disclosure	disclosure	NOUN
inlawrev-3387	614	14	to	to	ADP
inlawrev-3387	614	15	"	"	PUNCT
inlawrev-3387	614	16	core	core	NOUN
inlawrev-3387	614	17	"	"	PUNCT
inlawrev-3387	614	18	investment	investment	NOUN
inlawrev-3387	614	19	alternatives	alternative	NOUN
inlawrev-3387	614	20	.	.	PUNCT
inlawrev-3387	615	1	for	for	ADP
inlawrev-3387	615	2	example	example	NOUN
inlawrev-3387	615	3	,	,	PUNCT
inlawrev-3387	615	4	the	the	DET
inlawrev-3387	615	5	plan	plan	NOUN
inlawrev-3387	615	6	fiduciary	fiduciary	ADJ
inlawrev-3387	615	7	would	would	AUX
inlawrev-3387	615	8	provide	provide	VERB
inlawrev-3387	615	9	only	only	ADV
inlawrev-3387	615	10	a	a	DET
inlawrev-3387	615	11	description	description	NOUN
inlawrev-3387	615	12	ofthe	ofthe	NOUN
inlawrev-3387	615	13	core	core	NOUN
inlawrev-3387	615	14	investments	investment	NOUN
inlawrev-3387	615	15	along	along	ADP
inlawrev-3387	615	16	with	with	ADP
inlawrev-3387	615	17	their	their	PRON
inlawrev-3387	615	18	risk	risk	NOUN
inlawrev-3387	615	19	and	and	CCONJ
inlawrev-3387	615	20	return	return	VERB
inlawrev-3387	615	21	characteristics	characteristic	NOUN
inlawrev-3387	615	22	rather	rather	ADV
inlawrev-3387	615	23	than	than	ADP
inlawrev-3387	615	24	provide	provide	VERB
inlawrev-3387	615	25	this	this	DET
inlawrev-3387	615	26	information	information	NOUN
inlawrev-3387	615	27	for	for	ADP
inlawrev-3387	615	28	all	all	DET
inlawrev-3387	615	29	investment	investment	NOUN
inlawrev-3387	615	30	alternatives	alternative	NOUN
inlawrev-3387	615	31	.	.	PUNCT
inlawrev-3387	616	1	'^^	'^^	PRON
inlawrev-3387	616	2	if	if	SCONJ
inlawrev-3387	616	3	participants	participant	NOUN
inlawrev-3387	616	4	wanted	want	VERB
inlawrev-3387	616	5	the	the	DET
inlawrev-3387	616	6	information	information	NOUN
inlawrev-3387	616	7	on	on	ADP
inlawrev-3387	616	8	other	other	ADJ
inlawrev-3387	616	9	available	available	ADJ
inlawrev-3387	616	10	alternatives	alternative	NOUN
inlawrev-3387	616	11	,	,	PUNCT
inlawrev-3387	616	12	the	the	DET
inlawrev-3387	616	13	plan	plan	NOUN
inlawrev-3387	616	14	fiduciary	fiduciary	ADJ
inlawrev-3387	616	15	would	would	AUX
inlawrev-3387	616	16	have	have	VERB
inlawrev-3387	616	17	a	a	DET
inlawrev-3387	616	18	duty	duty	NOUN
inlawrev-3387	616	19	to	to	PART
inlawrev-3387	616	20	provide	provide	VERB
inlawrev-3387	616	21	it	it	PRON
inlawrev-3387	616	22	only	only	ADV
inlawrev-3387	616	23	upon	upon	SCONJ
inlawrev-3387	616	24	request	request	NOUN
inlawrev-3387	616	25	of	of	ADP
inlawrev-3387	616	26	the	the	DET
inlawrev-3387	616	27	participant	participant	NOUN
inlawrev-3387	616	28	.	.	PUNCT
inlawrev-3387	617	1	the	the	DET
inlawrev-3387	617	2	regulations	regulation	NOUN
inlawrev-3387	617	3	could	could	AUX
inlawrev-3387	617	4	permit	permit	VERB
inlawrev-3387	617	5	plans	plan	NOUN
inlawrev-3387	617	6	to	to	PART
inlawrev-3387	617	7	make	make	VERB
inlawrev-3387	617	8	this	this	DET
inlawrev-3387	617	9	type	type	NOUN
inlawrev-3387	617	10	of	of	ADP
inlawrev-3387	617	11	information	information	NOUN
inlawrev-3387	617	12	available	available	ADJ
inlawrev-3387	617	13	through	through	ADP
inlawrev-3387	617	14	a	a	DET
inlawrev-3387	617	15	participant	participant	ADJ
inlawrev-3387	617	16	-	-	PUNCT
inlawrev-3387	617	17	accessible	accessible	ADJ
inlawrev-3387	617	18	database	database	NOUN
inlawrev-3387	617	19	.	.	PUNCT
inlawrev-3387	618	1	in	in	ADP
inlawrev-3387	618	2	order	order	NOUN
inlawrev-3387	618	3	to	to	PART
inlawrev-3387	618	4	provide	provide	VERB
inlawrev-3387	618	5	adequate	adequate	ADJ
inlawrev-3387	618	6	investment	investment	NOUN
inlawrev-3387	618	7	alternatives	alternative	NOUN
inlawrev-3387	618	8	to	to	ADP
inlawrev-3387	618	9	those	those	PRON
inlawrev-3387	618	10	who	who	PRON
inlawrev-3387	618	11	do	do	AUX
inlawrev-3387	618	12	not	not	PART
inlawrev-3387	618	13	inquire	inquire	VERB
inlawrev-3387	618	14	about	about	ADP
inlawrev-3387	618	15	the	the	DET
inlawrev-3387	618	16	other	other	ADJ
inlawrev-3387	618	17	available	available	ADJ
inlawrev-3387	618	18	alternatives	alternative	NOUN
inlawrev-3387	618	19	,	,	PUNCT
inlawrev-3387	618	20	the	the	DET
inlawrev-3387	618	21	core	core	ADJ
inlawrev-3387	618	22	investment	investment	NOUN
inlawrev-3387	618	23	alternatives	alternative	NOUN
inlawrev-3387	618	24	would	would	AUX
inlawrev-3387	618	25	have	have	VERB
inlawrev-3387	618	26	to	to	PART
inlawrev-3387	618	27	meet	meet	VERB
inlawrev-3387	618	28	all	all	PRON
inlawrev-3387	618	29	of	of	ADP
inlawrev-3387	618	30	the	the	DET
inlawrev-3387	618	31	diversity	diversity	NOUN
inlawrev-3387	618	32	and	and	CCONJ
inlawrev-3387	618	33	prudence	prudence	NOUN
inlawrev-3387	618	34	requirements	requirement	NOUN
inlawrev-3387	618	35	currently	currently	ADV
inlawrev-3387	618	36	in	in	ADP
inlawrev-3387	618	37	the	the	DET
inlawrev-3387	618	38	regulations	regulation	NOUN
inlawrev-3387	618	39	.	.	PUNCT
inlawrev-3387	619	1	the	the	DET
inlawrev-3387	619	2	prospectus	prospectus	NOUN
inlawrev-3387	619	3	requirement	requirement	NOUN
inlawrev-3387	619	4	could	could	AUX
inlawrev-3387	619	5	also	also	ADV
inlawrev-3387	619	6	be	be	AUX
inlawrev-3387	619	7	relaxed	relax	VERB
inlawrev-3387	619	8	to	to	PART
inlawrev-3387	619	9	require	require	VERB
inlawrev-3387	619	10	that	that	SCONJ
inlawrev-3387	619	11	prospectuses	prospectus	NOUN
inlawrev-3387	619	12	be	be	AUX
inlawrev-3387	619	13	provided	provide	VERB
inlawrev-3387	619	14	only	only	ADV
inlawrev-3387	619	15	upon	upon	SCONJ
inlawrev-3387	619	16	request	request	NOUN
inlawrev-3387	619	17	of	of	ADP
inlawrev-3387	619	18	the	the	DET
inlawrev-3387	619	19	participant	participant	NOUN
inlawrev-3387	619	20	.	.	PUNCT
inlawrev-3387	620	1	'^^	'^^	X
inlawrev-3387	621	1	with	with	ADP
inlawrev-3387	621	2	respect	respect	NOUN
inlawrev-3387	621	3	to	to	ADP
inlawrev-3387	621	4	the	the	DET
inlawrev-3387	621	5	core	core	ADJ
inlawrev-3387	621	6	investment	investment	NOUN
inlawrev-3387	621	7	alternatives	alternative	NOUN
inlawrev-3387	621	8	,	,	PUNCT
inlawrev-3387	621	9	the	the	DET
inlawrev-3387	621	10	prospectus	prospectus	NOUN
inlawrev-3387	621	11	requirement	requirement	NOUN
inlawrev-3387	621	12	could	could	AUX
inlawrev-3387	621	13	be	be	AUX
inlawrev-3387	621	14	left	leave	VERB
inlawrev-3387	621	15	unchanged'^	unchanged'^	PROPN
inlawrev-3387	621	16	or	or	CCONJ
inlawrev-3387	621	17	revised	revise	VERB
inlawrev-3387	621	18	to	to	PART
inlawrev-3387	621	19	provide	provide	VERB
inlawrev-3387	621	20	that	that	SCONJ
inlawrev-3387	621	21	prospectuses	prospectus	NOUN
inlawrev-3387	621	22	for	for	ADP
inlawrev-3387	621	23	all	all	DET
inlawrev-3387	621	24	core	core	NOUN
inlawrev-3387	621	25	alternatives	alternative	NOUN
inlawrev-3387	621	26	be	be	AUX
inlawrev-3387	621	27	distributed	distribute	VERB
inlawrev-3387	621	28	to	to	ADP
inlawrev-3387	621	29	a	a	DET
inlawrev-3387	621	30	participant	participant	NOUN
inlawrev-3387	621	31	upon	upon	SCONJ
inlawrev-3387	621	32	entering	enter	VERB
inlawrev-3387	621	33	the	the	DET
inlawrev-3387	621	34	plan	plan	NOUN
inlawrev-3387	621	35	or	or	CCONJ
inlawrev-3387	621	36	to	to	ADP
inlawrev-3387	621	37	a	a	DET
inlawrev-3387	621	38	beneficiary	beneficiary	NOUN
inlawrev-3387	621	39	who	who	PRON
inlawrev-3387	621	40	becomes	become	VERB
inlawrev-3387	621	41	eligible	eligible	ADJ
inlawrev-3387	621	42	to	to	PART
inlawrev-3387	621	43	receive	receive	VERB
inlawrev-3387	621	44	benefits	benefit	NOUN
inlawrev-3387	621	45	from	from	ADP
inlawrev-3387	621	46	the	the	DET
inlawrev-3387	621	47	plan	plan	NOUN
inlawrev-3387	621	48	.	.	PUNCT
inlawrev-3387	622	1	many	many	ADJ
inlawrev-3387	622	2	of	of	ADP
inlawrev-3387	622	3	the	the	DET
inlawrev-3387	622	4	disclosure	disclosure	NOUN
inlawrev-3387	622	5	requirements	requirement	NOUN
inlawrev-3387	622	6	would	would	AUX
inlawrev-3387	622	7	not	not	PART
inlawrev-3387	622	8	need	need	VERB
inlawrev-3387	622	9	to	to	PART
inlawrev-3387	622	10	be	be	AUX
inlawrev-3387	622	11	changed	change	VERB
inlawrev-3387	622	12	to	to	PART
inlawrev-3387	622	13	maintain	maintain	VERB
inlawrev-3387	622	14	compliance	compliance	NOUN
inlawrev-3387	622	15	when	when	SCONJ
inlawrev-3387	622	16	a	a	DET
inlawrev-3387	622	17	large	large	ADJ
inlawrev-3387	622	18	number	number	NOUN
inlawrev-3387	622	19	of	of	ADP
inlawrev-3387	622	20	investment	investment	NOUN
inlawrev-3387	622	21	alternatives	alternative	NOUN
inlawrev-3387	622	22	are	be	AUX
inlawrev-3387	622	23	offered	offer	VERB
inlawrev-3387	622	24	.	.	PUNCT
inlawrev-3387	623	1	for	for	ADP
inlawrev-3387	623	2	example	example	NOUN
inlawrev-3387	623	3	,	,	PUNCT
inlawrev-3387	623	4	the	the	DET
inlawrev-3387	623	5	fiduciary	fiduciary	ADJ
inlawrev-3387	623	6	still	still	ADV
inlawrev-3387	623	7	would	would	AUX
inlawrev-3387	623	8	have	have	VERB
inlawrev-3387	623	9	to	to	PART
inlawrev-3387	623	10	provide	provide	VERB
inlawrev-3387	623	11	a	a	DET
inlawrev-3387	623	12	statement	statement	NOUN
inlawrev-3387	623	13	that	that	SCONJ
inlawrev-3387	623	14	the	the	DET
inlawrev-3387	623	15	plan	plan	NOUN
inlawrev-3387	623	16	is	be	AUX
inlawrev-3387	623	17	intended	intend	VERB
inlawrev-3387	623	18	to	to	PART
inlawrev-3387	623	19	qualify	qualify	VERB
inlawrev-3387	623	20	as	as	ADP
inlawrev-3387	623	21	a	a	DET
inlawrev-3387	623	22	section	section	NOUN
inlawrev-3387	623	23	404(c	404(c	PROPN
inlawrev-3387	623	24	)	)	PUNCT
inlawrev-3387	623	25	plan	plan	NOUN
inlawrev-3387	623	26	and	and	CCONJ
inlawrev-3387	623	27	the	the	DET
inlawrev-3387	623	28	investment	investment	NOUN
inlawrev-3387	623	29	managers	manager	NOUN
inlawrev-3387	623	30	and	and	CCONJ
inlawrev-3387	623	31	plan	plan	NOUN
inlawrev-3387	623	32	fiduciaries	fiduciary	NOUN
inlawrev-3387	623	33	still	still	ADV
inlawrev-3387	623	34	would	would	AUX
inlawrev-3387	623	35	have	have	VERB
inlawrev-3387	623	36	to	to	PART
inlawrev-3387	623	37	be	be	AUX
inlawrev-3387	623	38	identified	identify	VERB
inlawrev-3387	623	39	automatically	automatically	ADV
inlawrev-3387	623	40	to	to	ADP
inlawrev-3387	623	41	all	all	DET
inlawrev-3387	623	42	participants	participant	NOUN
inlawrev-3387	623	43	and	and	CCONJ
inlawrev-3387	623	44	beneficiaries	beneficiary	NOUN
inlawrev-3387	623	45	.	.	PUNCT
inlawrev-3387	624	1	'^^	'^^	PROPN
inlawrev-3387	624	2	congress	congress	PROPN
inlawrev-3387	624	3	may	may	AUX
inlawrev-3387	624	4	have	have	AUX
inlawrev-3387	624	5	already	already	ADV
inlawrev-3387	624	6	taken	take	VERB
inlawrev-3387	624	7	a	a	DET
inlawrev-3387	624	8	step	step	NOUN
inlawrev-3387	624	9	toward	toward	ADP
inlawrev-3387	624	10	relaxing	relax	VERB
inlawrev-3387	624	11	some	some	DET
inlawrev-3387	624	12	ofthe	ofthe	ADJ
inlawrev-3387	624	13	existing	exist	VERB
inlawrev-3387	624	14	requirements	requirement	NOUN
inlawrev-3387	624	15	governing	govern	VERB
inlawrev-3387	624	16	section	section	NOUN
inlawrev-3387	624	17	404(c	404(c	PROPN
inlawrev-3387	624	18	)	)	PUNCT
inlawrev-3387	624	19	plans	plan	NOUN
inlawrev-3387	624	20	.	.	PUNCT
inlawrev-3387	625	1	the	the	DET
inlawrev-3387	625	2	taxpayer	taxpayer	NOUN
inlawrev-3387	625	3	relief	relief	PROPN
inlawrev-3387	625	4	act	act	NOUN
inlawrev-3387	625	5	of	of	ADP
inlawrev-3387	625	6	1997	1997	NUM
inlawrev-3387	625	7	calls	call	VERB
inlawrev-3387	625	8	for	for	ADP
inlawrev-3387	625	9	regulations	regulation	NOUN
inlawrev-3387	625	10	interpreting	interpret	VERB
inlawrev-3387	625	11	several	several	ADJ
inlawrev-3387	625	12	existing	exist	VERB
inlawrev-3387	625	13	requirements	requirement	NOUN
inlawrev-3387	625	14	under	under	ADP
inlawrev-3387	625	15	erisa	erisa	NOUN
inlawrev-3387	625	16	and	and	CCONJ
inlawrev-3387	625	17	the	the	DET
inlawrev-3387	625	18	internal	internal	ADJ
inlawrev-3387	625	19	revenue	revenue	NOUN
inlawrev-3387	625	20	code	code	NOUN
inlawrev-3387	625	21	,	,	PUNCT
inlawrev-3387	625	22	including	include	VERB
inlawrev-3387	625	23	disclosure	disclosure	NOUN
inlawrev-3387	625	24	,	,	PUNCT
inlawrev-3387	625	25	notice	notice	NOUN
inlawrev-3387	625	26	,	,	PUNCT
inlawrev-3387	625	27	and	and	CCONJ
inlawrev-3387	625	28	election	election	NOUN
inlawrev-3387	625	29	in	in	ADP
inlawrev-3387	625	30	writing	writing	NOUN
inlawrev-3387	625	31	.	.	PUNCT
inlawrev-3387	626	1	it	it	PRON
inlawrev-3387	626	2	is	be	AUX
inlawrev-3387	626	3	not	not	PART
inlawrev-3387	626	4	clear	clear	ADJ
inlawrev-3387	626	5	if	if	SCONJ
inlawrev-3387	626	6	providing	provide	VERB
inlawrev-3387	626	7	such	such	ADJ
inlawrev-3387	626	8	information	information	NOUN
inlawrev-3387	626	9	electronically	electronically	ADV
inlawrev-3387	626	10	satisfies	satisfy	VERB
inlawrev-3387	626	11	such	such	DET
inlawrev-3387	626	12	a	a	DET
inlawrev-3387	626	13	requirement	requirement	NOUN
inlawrev-3387	626	14	.	.	PUNCT
inlawrev-3387	627	1	see	see	VERB
inlawrev-3387	627	2	,	,	PUNCT
inlawrev-3387	627	3	e.g	e.g	PROPN
inlawrev-3387	627	4	..	..	PUNCT
inlawrev-3387	627	5	rules	rule	NOUN
inlawrev-3387	627	6	and	and	CCONJ
inlawrev-3387	627	7	regulations	regulation	NOUN
inlawrev-3387	627	8	for	for	ADP
inlawrev-3387	627	9	fiduciary	fiduciary	ADJ
inlawrev-3387	627	10	responsibility	responsibility	NOUN
inlawrev-3387	627	11	,	,	PUNCT
inlawrev-3387	627	12	29	29	NUM
inlawrev-3387	627	13	c.f.r	c.f.r	NOUN
inlawrev-3387	627	14	.	.	PUNCT
inlawrev-3387	628	1	§	§	PROPN
inlawrev-3387	628	2	2550.404cl(b)(2)(i)(a	2550.404cl(b)(2)(i)(a	NUM
inlawrev-3387	628	3	)	)	PUNCT
inlawrev-3387	628	4	(	(	PUNCT
inlawrev-3387	628	5	1998	1998	NUM
inlawrev-3387	628	6	)	)	PUNCT
inlawrev-3387	628	7	.	.	PUNCT
inlawrev-3387	629	1	161	161	NUM
inlawrev-3387	629	2	.	.	PUNCT
inlawrev-3387	630	1	with	with	ADP
inlawrev-3387	630	2	automated	automate	VERB
inlawrev-3387	630	3	transactions	transaction	NOUN
inlawrev-3387	630	4	and	and	CCONJ
inlawrev-3387	630	5	data	datum	NOUN
inlawrev-3387	630	6	transfer	transfer	NOUN
inlawrev-3387	630	7	this	this	PRON
inlawrev-3387	630	8	could	could	AUX
inlawrev-3387	630	9	be	be	AUX
inlawrev-3387	630	10	an	an	DET
inlawrev-3387	630	11	almost	almost	ADV
inlawrev-3387	630	12	unlimited	unlimited	ADJ
inlawrev-3387	630	13	number	number	NOUN
inlawrev-3387	630	14	.	.	PUNCT
inlawrev-3387	631	1	see	see	VERB
inlawrev-3387	631	2	hoecker	hoecker	PROPN
inlawrev-3387	631	3	&	&	CCONJ
inlawrev-3387	631	4	campbell	campbell	PROPN
inlawrev-3387	631	5	,	,	PUNCT
inlawrev-3387	631	6	supra	supra	PROPN
inlawrev-3387	631	7	note	note	PROPN
inlawrev-3387	631	8	36	36	NUM
inlawrev-3387	631	9	,	,	PUNCT
inlawrev-3387	631	10	at	at	ADP
inlawrev-3387	631	11	213	213	NUM
inlawrev-3387	631	12	.	.	PUNCT
inlawrev-3387	631	13	162	162	NUM
inlawrev-3387	631	14	.	.	PUNCT
inlawrev-3387	632	1	see	see	VERB
inlawrev-3387	632	2	29	29	NUM
inlawrev-3387	632	3	c.f.r	c.f.r	NOUN
inlawrev-3387	632	4	.	.	PUNCT
inlawrev-3387	633	1	§	§	PROPN
inlawrev-3387	633	2	2550.404cl(b)(2)(i)(b)(l)(ii	2550.404cl(b)(2)(i)(b)(l)(ii	NUM
inlawrev-3387	633	3	)	)	PUNCT
inlawrev-3387	633	4	(	(	PUNCT
inlawrev-3387	633	5	1998	1998	NUM
inlawrev-3387	633	6	)	)	PUNCT
inlawrev-3387	633	7	.	.	PUNCT
inlawrev-3387	634	1	163	163	NUM
inlawrev-3387	634	2	.	.	PUNCT
inlawrev-3387	634	3	see	see	VERB
inlawrev-3387	634	4	i	i	PRON
inlawrev-3387	634	5	d.	d.	PROPN
inlawrev-3387	634	6	§	§	PROPN
inlawrev-3387	634	7	2550.404cl(b)(2)(i)(b)(l)(viii	2550.404cl(b)(2)(i)(b)(l)(viii	NUM
inlawrev-3387	634	8	)	)	PUNCT
inlawrev-3387	634	9	.	.	PUNCT
inlawrev-3387	635	1	this	this	DET
inlawrev-3387	635	2	section	section	NOUN
inlawrev-3387	635	3	currently	currently	ADV
inlawrev-3387	635	4	requires	require	VERB
inlawrev-3387	635	5	a	a	DET
inlawrev-3387	635	6	prospectus	prospectus	NOUN
inlawrev-3387	635	7	be	be	AUX
inlawrev-3387	635	8	provided	provide	VERB
inlawrev-3387	635	9	whenever	whenever	SCONJ
inlawrev-3387	635	10	a	a	DET
inlawrev-3387	635	11	participant	participant	ADJ
inlawrev-3387	635	12	or	or	CCONJ
inlawrev-3387	635	13	beneficiary	beneficiary	NOUN
inlawrev-3387	635	14	makes	make	VERB
inlawrev-3387	635	15	an	an	DET
inlawrev-3387	635	16	initial	initial	ADJ
inlawrev-3387	635	17	investment	investment	NOUN
inlawrev-3387	635	18	into	into	ADP
inlawrev-3387	635	19	an	an	DET
inlawrev-3387	635	20	alternative	alternative	NOUN
inlawrev-3387	635	21	.	.	PUNCT
inlawrev-3387	636	1	i	i	PRON
inlawrev-3387	636	2	d.	d.	PROPN
inlawrev-3387	636	3	164	164	NUM
inlawrev-3387	636	4	.	.	PUNCT
inlawrev-3387	637	1	see	see	VERB
inlawrev-3387	637	2	i	i	PRON
inlawrev-3387	637	3	d.	d.	PROPN
inlawrev-3387	637	4	165	165	NUM
inlawrev-3387	637	5	.	.	PUNCT
inlawrev-3387	638	1	see	see	VERB
inlawrev-3387	638	2	/v/.§§	/v/.§§	PUNCT
inlawrev-3387	638	3	2550.404cl(b)(2)(i)(b)(l)(i	2550.404cl(b)(2)(i)(b)(l)(i	NUM
inlawrev-3387	638	4	)	)	PUNCT
inlawrev-3387	638	5	,	,	PUNCT
inlawrev-3387	638	6	(	(	PUNCT
inlawrev-3387	638	7	iii	iii	X
inlawrev-3387	638	8	)	)	PUNCT
inlawrev-3387	638	9	&	&	CCONJ
inlawrev-3387	638	10	,	,	PUNCT
inlawrev-3387	638	11	(	(	PUNCT
inlawrev-3387	638	12	vi	vi	NOUN
inlawrev-3387	638	13	)	)	PUNCT
inlawrev-3387	638	14	.	.	PUNCT
inlawrev-3387	639	1	1490	1490	NUM
inlawrev-3387	639	2	indiana	indiana	PROPN
inlawrev-3387	639	3	law	law	PROPN
inlawrev-3387	639	4	review	review	NOUN
inlawrev-3387	639	5	[	[	X
inlawrev-3387	639	6	vol	vol	NOUN
inlawrev-3387	639	7	.	.	PUNCT
inlawrev-3387	640	1	32	32	NUM
inlawrev-3387	640	2	:	:	SYM
inlawrev-3387	640	3	1467	1467	NUM
inlawrev-3387	640	4	requirements	requirement	NOUN
inlawrev-3387	640	5	,	,	PUNCT
inlawrev-3387	640	6	as	as	SCONJ
inlawrev-3387	640	7	they	they	PRON
inlawrev-3387	640	8	apply	apply	VERB
inlawrev-3387	640	9	to	to	ADP
inlawrev-3387	640	10	the	the	DET
inlawrev-3387	640	11	use	use	NOUN
inlawrev-3387	640	12	ofnew	ofnew	ADJ
inlawrev-3387	640	13	technologies.^^	technologies.^^	PUNCT
inlawrev-3387	640	14	the	the	DET
inlawrev-3387	640	15	act	act	NOUN
inlawrev-3387	640	16	also	also	ADV
inlawrev-3387	640	17	calls	call	VERB
inlawrev-3387	640	18	for	for	ADP
inlawrev-3387	640	19	regulations	regulation	NOUN
inlawrev-3387	640	20	clarifying	clarify	VERB
inlawrev-3387	640	21	when	when	SCONJ
inlawrev-3387	640	22	the	the	DET
inlawrev-3387	640	23	writing	writing	NOUN
inlawrev-3387	640	24	requirements	requirement	VERB
inlawrev-3387	640	25	ofthe	ofthe	VERB
inlawrev-3387	640	26	internal	internal	ADJ
inlawrev-3387	640	27	revenue	revenue	NOUN
inlawrev-3387	640	28	code	code	NOUN
inlawrev-3387	640	29	will	will	AUX
inlawrev-3387	640	30	be	be	AUX
inlawrev-3387	640	31	satisfied	satisfy	VERB
inlawrev-3387	640	32	by	by	ADP
inlawrev-3387	640	33	paperless	paperless	NOUN
inlawrev-3387	640	34	transactions	transaction	NOUN
inlawrev-3387	640	35	.	.	PUNCT
inlawrev-3387	641	1	^^^	^^^	ADJ
inlawrev-3387	641	2	however	however	ADV
inlawrev-3387	641	3	,	,	PUNCT
inlawrev-3387	641	4	the	the	DET
inlawrev-3387	641	5	act	act	NOUN
inlawrev-3387	641	6	fails	fail	VERB
inlawrev-3387	641	7	to	to	PART
inlawrev-3387	641	8	mention	mention	VERB
inlawrev-3387	641	9	expanding	expand	VERB
inlawrev-3387	641	10	the	the	DET
inlawrev-3387	641	11	writing	writing	NOUN
inlawrev-3387	641	12	requirements	requirement	NOUN
inlawrev-3387	641	13	of	of	ADP
inlawrev-3387	641	14	erisa	erisa	NOUN
inlawrev-3387	641	15	to	to	PART
inlawrev-3387	641	16	include	include	VERB
inlawrev-3387	641	17	paperless	paperless	NOUN
inlawrev-3387	641	18	transactions	transaction	NOUN
inlawrev-3387	641	19	.	.	PUNCT
inlawrev-3387	642	1	it	it	PRON
inlawrev-3387	642	2	is	be	AUX
inlawrev-3387	642	3	not	not	PART
inlawrev-3387	642	4	clear	clear	ADJ
inlawrev-3387	642	5	why	why	SCONJ
inlawrev-3387	642	6	paperless	paperless	NOUN
inlawrev-3387	642	7	transactions	transaction	NOUN
inlawrev-3387	642	8	would	would	AUX
inlawrev-3387	642	9	not	not	PART
inlawrev-3387	642	10	be	be	AUX
inlawrev-3387	642	11	allowed	allow	VERB
inlawrev-3387	642	12	under	under	ADP
inlawrev-3387	642	13	erisa	erisa	NOUN
inlawrev-3387	642	14	as	as	ADV
inlawrev-3387	642	15	well	well	ADV
inlawrev-3387	642	16	as	as	ADP
inlawrev-3387	642	17	the	the	DET
inlawrev-3387	642	18	internal	internal	ADJ
inlawrev-3387	642	19	revenue	revenue	NOUN
inlawrev-3387	642	20	code	code	NOUN
inlawrev-3387	642	21	.	.	PUNCT
inlawrev-3387	643	1	the	the	DET
inlawrev-3387	643	2	answer	answer	NOUN
inlawrev-3387	643	3	may	may	AUX
inlawrev-3387	643	4	lie	lie	VERB
inlawrev-3387	643	5	with	with	ADP
inlawrev-3387	643	6	the	the	DET
inlawrev-3387	643	7	final	final	ADJ
inlawrev-3387	643	8	regulations	regulation	NOUN
inlawrev-3387	643	9	that	that	PRON
inlawrev-3387	643	10	are	be	AUX
inlawrev-3387	643	11	called	call	VERB
inlawrev-3387	643	12	for	for	ADP
inlawrev-3387	643	13	in	in	ADP
inlawrev-3387	643	14	the	the	DET
inlawrev-3387	643	15	act.*^	act.*^	PROPN
inlawrev-3387	643	16	*	*	PROPN
inlawrev-3387	643	17	an	an	DET
inlawrev-3387	643	18	area	area	NOUN
inlawrev-3387	643	19	of	of	ADP
inlawrev-3387	643	20	concern	concern	NOUN
inlawrev-3387	643	21	under	under	ADP
inlawrev-3387	643	22	this	this	DET
inlawrev-3387	643	23	relaxed	relaxed	ADJ
inlawrev-3387	643	24	disclosure	disclosure	NOUN
inlawrev-3387	643	25	remedy	remedy	NOUN
inlawrev-3387	643	26	is	be	AUX
inlawrev-3387	643	27	,	,	PUNCT
inlawrev-3387	643	28	again	again	ADV
inlawrev-3387	643	29	,	,	PUNCT
inlawrev-3387	643	30	the	the	DET
inlawrev-3387	643	31	investment	investment	NOUN
inlawrev-3387	643	32	education	education	NOUN
inlawrev-3387	643	33	of	of	ADP
inlawrev-3387	643	34	participants	participant	NOUN
inlawrev-3387	643	35	and	and	CCONJ
inlawrev-3387	643	36	beneficiaries	beneficiary	NOUN
inlawrev-3387	643	37	.	.	PUNCT
inlawrev-3387	644	1	increasing	increase	VERB
inlawrev-3387	644	2	alternatives	alternative	NOUN
inlawrev-3387	644	3	and	and	CCONJ
inlawrev-3387	644	4	relaxing	relax	VERB
inlawrev-3387	644	5	disclosure	disclosure	NOUN
inlawrev-3387	644	6	makes	make	VERB
inlawrev-3387	644	7	the	the	DET
inlawrev-3387	644	8	participants	participant	NOUN
inlawrev-3387	644	9	'	'	PART
inlawrev-3387	644	10	decisions	decision	NOUN
inlawrev-3387	644	11	more	more	ADV
inlawrev-3387	644	12	difficult	difficult	ADJ
inlawrev-3387	644	13	and	and	CCONJ
inlawrev-3387	644	14	their	their	PRON
inlawrev-3387	644	15	investment	investment	NOUN
inlawrev-3387	644	16	risk	risk	NOUN
inlawrev-3387	644	17	greater	great	ADJ
inlawrev-3387	644	18	.	.	PUNCT
inlawrev-3387	645	1	a	a	DET
inlawrev-3387	645	2	system	system	NOUN
inlawrev-3387	645	3	of	of	ADP
inlawrev-3387	645	4	education	education	NOUN
inlawrev-3387	645	5	should	should	AUX
inlawrev-3387	645	6	be	be	AUX
inlawrev-3387	645	7	included	include	VERB
inlawrev-3387	645	8	in	in	ADP
inlawrev-3387	645	9	the	the	DET
inlawrev-3387	645	10	statutory	statutory	ADJ
inlawrev-3387	645	11	or	or	CCONJ
inlawrev-3387	645	12	regulatory	regulatory	ADJ
inlawrev-3387	645	13	changes	change	NOUN
inlawrev-3387	645	14	implementing	implement	VERB
inlawrev-3387	645	15	this	this	DET
inlawrev-3387	645	16	type	type	NOUN
inlawrev-3387	645	17	of	of	ADP
inlawrev-3387	645	18	scenario	scenario	NOUN
inlawrev-3387	645	19	if	if	SCONJ
inlawrev-3387	645	20	erisa	erisa	PROPN
inlawrev-3387	645	21	's	's	PART
inlawrev-3387	645	22	purposes	purpose	NOUN
inlawrev-3387	645	23	are	be	AUX
inlawrev-3387	645	24	to	to	PART
inlawrev-3387	645	25	be	be	AUX
inlawrev-3387	645	26	served	serve	VERB
inlawrev-3387	645	27	.	.	PUNCT
inlawrev-3387	646	1	a	a	DET
inlawrev-3387	646	2	fiduciary	fiduciary	ADJ
inlawrev-3387	646	3	obligation	obligation	NOUN
inlawrev-3387	646	4	to	to	PART
inlawrev-3387	646	5	provide	provide	VERB
inlawrev-3387	646	6	investment	investment	NOUN
inlawrev-3387	646	7	education	education	NOUN
inlawrev-3387	646	8	would	would	AUX
inlawrev-3387	646	9	help	help	VERB
inlawrev-3387	646	10	reduce	reduce	VERB
inlawrev-3387	646	11	the	the	DET
inlawrev-3387	646	12	increased	increase	VERB
inlawrev-3387	646	13	burden	burden	NOUN
inlawrev-3387	646	14	to	to	ADP
inlawrev-3387	646	15	the	the	DET
inlawrev-3387	646	16	participants	participant	NOUN
inlawrev-3387	646	17	and	and	CCONJ
inlawrev-3387	646	18	beneficiaries	beneficiary	NOUN
inlawrev-3387	646	19	of	of	ADP
inlawrev-3387	646	20	fund	fund	NOUN
inlawrev-3387	646	21	selection	selection	NOUN
inlawrev-3387	646	22	and	and	CCONJ
inlawrev-3387	646	23	investment	investment	NOUN
inlawrev-3387	646	24	risk	risk	NOUN
inlawrev-3387	646	25	.	.	PUNCT
inlawrev-3387	647	1	conclusion	conclusion	NOUN
inlawrev-3387	647	2	due	due	ADP
inlawrev-3387	647	3	to	to	ADP
inlawrev-3387	647	4	advances	advance	NOUN
inlawrev-3387	647	5	in	in	ADP
inlawrev-3387	647	6	technology	technology	NOUN
inlawrev-3387	647	7	and	and	CCONJ
inlawrev-3387	647	8	in	in	ADP
inlawrev-3387	647	9	the	the	DET
inlawrev-3387	647	10	attempt	attempt	NOUN
inlawrev-3387	647	11	to	to	PART
inlawrev-3387	647	12	meet	meet	VERB
inlawrev-3387	647	13	the	the	DET
inlawrev-3387	647	14	expectations	expectation	NOUN
inlawrev-3387	647	15	of	of	ADP
inlawrev-3387	647	16	plan	plan	NOUN
inlawrev-3387	647	17	participants	participant	NOUN
inlawrev-3387	647	18	and	and	CCONJ
inlawrev-3387	647	19	beneficiaries	beneficiary	NOUN
inlawrev-3387	647	20	,	,	PUNCT
inlawrev-3387	647	21	participant	participant	ADJ
inlawrev-3387	647	22	-	-	PUNCT
inlawrev-3387	647	23	directed	direct	VERB
inlawrev-3387	647	24	plans	plan	NOUN
inlawrev-3387	647	25	offer	offer	VERB
inlawrev-3387	647	26	an	an	DET
inlawrev-3387	647	27	increasing	increase	VERB
inlawrev-3387	647	28	number	number	NOUN
inlawrev-3387	647	29	of	of	ADP
inlawrev-3387	647	30	investment	investment	NOUN
inlawrev-3387	647	31	alternatives	alternative	NOUN
inlawrev-3387	647	32	and	and	CCONJ
inlawrev-3387	647	33	account	account	NOUN
inlawrev-3387	647	34	access	access	NOUN
inlawrev-3387	647	35	.	.	PUNCT
inlawrev-3387	648	1	this	this	DET
inlawrev-3387	648	2	increased	increase	VERB
inlawrev-3387	648	3	flexibility	flexibility	NOUN
inlawrev-3387	648	4	may	may	AUX
inlawrev-3387	648	5	be	be	AUX
inlawrev-3387	648	6	viewed	view	VERB
inlawrev-3387	648	7	as	as	ADP
inlawrev-3387	648	8	a	a	DET
inlawrev-3387	648	9	benefit	benefit	NOUN
inlawrev-3387	648	10	by	by	ADP
inlawrev-3387	648	11	participants	participant	NOUN
inlawrev-3387	648	12	,	,	PUNCT
inlawrev-3387	648	13	beneficiaries	beneficiary	NOUN
inlawrev-3387	648	14	,	,	PUNCT
inlawrev-3387	648	15	and	and	CCONJ
inlawrev-3387	648	16	plan	plan	NOUN
inlawrev-3387	648	17	sponsors	sponsor	NOUN
inlawrev-3387	648	18	,	,	PUNCT
inlawrev-3387	648	19	but	but	CCONJ
inlawrev-3387	648	20	it	it	PRON
inlawrev-3387	648	21	could	could	AUX
inlawrev-3387	648	22	lead	lead	VERB
inlawrev-3387	648	23	to	to	ADP
inlawrev-3387	648	24	problems	problem	NOUN
inlawrev-3387	648	25	for	for	ADP
inlawrev-3387	648	26	both	both	DET
inlawrev-3387	648	27	sides	side	NOUN
inlawrev-3387	648	28	.	.	PUNCT
inlawrev-3387	649	1	plan	plan	NOUN
inlawrev-3387	649	2	sponsors	sponsor	NOUN
inlawrev-3387	649	3	and	and	CCONJ
inlawrev-3387	649	4	other	other	ADJ
inlawrev-3387	649	5	plan	plan	NOUN
inlawrev-3387	649	6	fiduciaries	fiduciary	NOUN
inlawrev-3387	649	7	are	be	AUX
inlawrev-3387	649	8	less	less	ADV
inlawrev-3387	649	9	likely	likely	ADJ
inlawrev-3387	649	10	to	to	PART
inlawrev-3387	649	11	meet	meet	VERB
inlawrev-3387	649	12	the	the	DET
inlawrev-3387	649	13	requirements	requirement	NOUN
inlawrev-3387	649	14	oferisa	oferisa	PROPN
inlawrev-3387	649	15	section	section	PROPN
inlawrev-3387	649	16	404(c	404(c	PROPN
inlawrev-3387	649	17	)	)	PUNCT
inlawrev-3387	649	18	and	and	CCONJ
inlawrev-3387	649	19	the	the	DET
inlawrev-3387	649	20	accompanying	accompanying	ADJ
inlawrev-3387	649	21	dol	dol	NOUN
inlawrev-3387	649	22	regulations	regulation	NOUN
inlawrev-3387	649	23	when	when	SCONJ
inlawrev-3387	649	24	offering	offer	VERB
inlawrev-3387	649	25	a	a	DET
inlawrev-3387	649	26	large	large	ADJ
inlawrev-3387	649	27	number	number	NOUN
inlawrev-3387	649	28	of	of	ADP
inlawrev-3387	649	29	investment	investment	NOUN
inlawrev-3387	649	30	choices	choice	NOUN
inlawrev-3387	649	31	.	.	PUNCT
inlawrev-3387	650	1	noncompliance	noncompliance	NOUN
inlawrev-3387	650	2	could	could	AUX
inlawrev-3387	650	3	result	result	VERB
inlawrev-3387	650	4	in	in	ADP
inlawrev-3387	650	5	significant	significant	ADJ
inlawrev-3387	650	6	fiduciary	fiduciary	ADJ
inlawrev-3387	650	7	liability	liability	NOUN
inlawrev-3387	650	8	exposure	exposure	NOUN
inlawrev-3387	650	9	by	by	ADP
inlawrev-3387	650	10	removing	remove	VERB
inlawrev-3387	650	11	the	the	DET
inlawrev-3387	650	12	protection	protection	NOUN
inlawrev-3387	650	13	offered	offer	VERB
inlawrev-3387	650	14	by	by	ADP
inlawrev-3387	650	15	section	section	NOUN
inlawrev-3387	650	16	404(c	404(c	PROPN
inlawrev-3387	650	17	)	)	PUNCT
inlawrev-3387	650	18	.	.	PUNCT
inlawrev-3387	651	1	plan	plan	VERB
inlawrev-3387	651	2	participants	participant	NOUN
inlawrev-3387	651	3	and	and	CCONJ
inlawrev-3387	651	4	beneficiaries	beneficiary	NOUN
inlawrev-3387	651	5	will	will	AUX
inlawrev-3387	651	6	experience	experience	VERB
inlawrev-3387	651	7	more	more	ADJ
inlawrev-3387	651	8	investment	investment	NOUN
inlawrev-3387	651	9	risk	risk	NOUN
inlawrev-3387	651	10	and	and	CCONJ
inlawrev-3387	651	11	will	will	AUX
inlawrev-3387	651	12	face	face	VERB
inlawrev-3387	651	13	the	the	DET
inlawrev-3387	651	14	likelihood	likelihood	NOUN
inlawrev-3387	651	15	of	of	ADP
inlawrev-3387	651	16	poor	poor	ADJ
inlawrev-3387	651	17	investment	investment	NOUN
inlawrev-3387	651	18	performance	performance	NOUN
inlawrev-3387	651	19	.	.	PUNCT
inlawrev-3387	652	1	this	this	PRON
inlawrev-3387	652	2	could	could	AUX
inlawrev-3387	652	3	result	result	VERB
inlawrev-3387	652	4	in	in	ADP
inlawrev-3387	652	5	account	account	NOUN
inlawrev-3387	652	6	balances	balance	NOUN
inlawrev-3387	652	7	that	that	PRON
inlawrev-3387	652	8	are	be	AUX
inlawrev-3387	652	9	inadequate	inadequate	ADJ
inlawrev-3387	652	10	to	to	PART
inlawrev-3387	652	11	allow	allow	VERB
inlawrev-3387	652	12	participants	participant	NOUN
inlawrev-3387	652	13	to	to	PART
inlawrev-3387	652	14	retire	retire	VERB
inlawrev-3387	652	15	at	at	ADP
inlawrev-3387	652	16	the	the	DET
inlawrev-3387	652	17	time	time	NOUN
inlawrev-3387	652	18	or	or	CCONJ
inlawrev-3387	652	19	at	at	ADP
inlawrev-3387	652	20	the	the	DET
inlawrev-3387	652	21	standard	standard	NOUN
inlawrev-3387	652	22	of	of	ADP
inlawrev-3387	652	23	living	living	NOUN
inlawrev-3387	652	24	that	that	SCONJ
inlawrev-3387	652	25	they	they	PRON
inlawrev-3387	652	26	had	have	AUX
inlawrev-3387	652	27	expected	expect	VERB
inlawrev-3387	652	28	.	.	PUNCT
inlawrev-3387	653	1	strictly	strictly	ADV
inlawrev-3387	653	2	enforcing	enforce	VERB
inlawrev-3387	653	3	the	the	DET
inlawrev-3387	653	4	existing	exist	VERB
inlawrev-3387	653	5	regulations	regulation	NOUN
inlawrev-3387	653	6	would	would	AUX
inlawrev-3387	653	7	encourage	encourage	VERB
inlawrev-3387	653	8	compliance	compliance	NOUN
inlawrev-3387	653	9	and	and	CCONJ
inlawrev-3387	653	10	protect	protect	VERB
inlawrev-3387	653	11	the	the	DET
inlawrev-3387	653	12	investments	investment	NOUN
inlawrev-3387	653	13	of	of	ADP
inlawrev-3387	653	14	participants	participant	NOUN
inlawrev-3387	653	15	and	and	CCONJ
inlawrev-3387	653	16	beneficiaries	beneficiary	NOUN
inlawrev-3387	653	17	,	,	PUNCT
inlawrev-3387	653	18	as	as	ADV
inlawrev-3387	653	19	well	well	ADV
inlawrev-3387	653	20	as	as	ADP
inlawrev-3387	653	21	promote	promote	VERB
inlawrev-3387	653	22	the	the	DET
inlawrev-3387	653	23	purposes	purpose	NOUN
inlawrev-3387	653	24	of	of	ADP
inlawrev-3387	653	25	erisa	erisa	NOUN
inlawrev-3387	653	26	.	.	PUNCT
inlawrev-3387	654	1	however	however	ADV
inlawrev-3387	654	2	,	,	PUNCT
inlawrev-3387	654	3	this	this	PRON
inlawrev-3387	654	4	is	be	AUX
inlawrev-3387	654	5	not	not	PART
inlawrev-3387	654	6	a	a	DET
inlawrev-3387	654	7	practical	practical	ADJ
inlawrev-3387	654	8	solution	solution	NOUN
inlawrev-3387	654	9	because	because	SCONJ
inlawrev-3387	654	10	it	it	PRON
inlawrev-3387	654	11	discourages	discourage	VERB
inlawrev-3387	654	12	the	the	DET
inlawrev-3387	654	13	use	use	NOUN
inlawrev-3387	654	14	oftechnology	oftechnology	NOUN
inlawrev-3387	654	15	to	to	PART
inlawrev-3387	654	16	streamline	streamline	VERB
inlawrev-3387	654	17	the	the	DET
inlawrev-3387	654	18	administration	administration	NOUN
inlawrev-3387	654	19	of	of	ADP
inlawrev-3387	654	20	these	these	DET
inlawrev-3387	654	21	types	type	NOUN
inlawrev-3387	654	22	of	of	ADP
inlawrev-3387	654	23	plans	plan	NOUN
inlawrev-3387	654	24	.	.	PUNCT
inlawrev-3387	655	1	a	a	DET
inlawrev-3387	655	2	better	well	ADJ
inlawrev-3387	655	3	solution	solution	NOUN
inlawrev-3387	655	4	would	would	AUX
inlawrev-3387	655	5	be	be	AUX
inlawrev-3387	655	6	to	to	PART
inlawrev-3387	655	7	revise	revise	VERB
inlawrev-3387	655	8	the	the	DET
inlawrev-3387	655	9	existing	exist	VERB
inlawrev-3387	655	10	regulations	regulation	NOUN
inlawrev-3387	655	11	to	to	PART
inlawrev-3387	655	12	allow	allow	VERB
inlawrev-3387	655	13	plan	plan	NOUN
inlawrev-3387	655	14	sponsors	sponsor	NOUN
inlawrev-3387	655	15	to	to	PART
inlawrev-3387	655	16	offer	offer	VERB
inlawrev-3387	655	17	the	the	DET
inlawrev-3387	655	18	types	type	NOUN
inlawrev-3387	655	19	of	of	ADP
inlawrev-3387	655	20	plans	plan	NOUN
inlawrev-3387	655	21	being	be	AUX
inlawrev-3387	655	22	demanded	demand	VERB
inlawrev-3387	655	23	by	by	ADP
inlawrev-3387	655	24	the	the	DET
inlawrev-3387	655	25	marketplace	marketplace	NOUN
inlawrev-3387	655	26	while	while	SCONJ
inlawrev-3387	655	27	remaining	remain	VERB
inlawrev-3387	655	28	in	in	ADP
inlawrev-3387	655	29	compliance	compliance	NOUN
inlawrev-3387	655	30	and	and	CCONJ
inlawrev-3387	655	31	minimizing	minimize	VERB
inlawrev-3387	655	32	their	their	PRON
inlawrev-3387	655	33	fiduciary	fiduciary	ADJ
inlawrev-3387	655	34	liability	liability	NOUN
inlawrev-3387	655	35	exposure	exposure	NOUN
inlawrev-3387	655	36	.	.	PUNCT
inlawrev-3387	656	1	a	a	DET
inlawrev-3387	656	2	necessary	necessary	ADJ
inlawrev-3387	656	3	addition	addition	NOUN
inlawrev-3387	656	4	to	to	ADP
inlawrev-3387	656	5	the	the	DET
inlawrev-3387	656	6	regulations	regulation	NOUN
inlawrev-3387	656	7	under	under	ADP
inlawrev-3387	656	8	this	this	DET
inlawrev-3387	656	9	scenario	scenario	NOUN
inlawrev-3387	656	10	is	be	AUX
inlawrev-3387	656	11	to	to	PART
inlawrev-3387	656	12	require	require	VERB
inlawrev-3387	656	13	some	some	DET
inlawrev-3387	656	14	level	level	NOUN
inlawrev-3387	656	15	166	166	NUM
inlawrev-3387	656	16	.	.	PUNCT
inlawrev-3387	657	1	taxpayer	taxpayer	NOUN
inlawrev-3387	657	2	relief	relief	PROPN
inlawrev-3387	657	3	act	act	NOUN
inlawrev-3387	657	4	of	of	ADP
inlawrev-3387	657	5	1997	1997	NUM
inlawrev-3387	657	6	,	,	PUNCT
inlawrev-3387	657	7	pub	pub	NOUN
inlawrev-3387	657	8	.	.	PUNCT
inlawrev-3387	658	1	l.	l.	PROPN
inlawrev-3387	658	2	no	no	INTJ
inlawrev-3387	658	3	.	.	PROPN
inlawrev-3387	659	1	105	105	NUM
inlawrev-3387	659	2	-	-	SYM
inlawrev-3387	659	3	34	34	NUM
inlawrev-3387	659	4	,	,	PUNCT
inlawrev-3387	659	5	§	§	PROPN
inlawrev-3387	659	6	1510(a	1510(a	NUM
inlawrev-3387	659	7	)	)	PUNCT
inlawrev-3387	659	8	,	,	PUNCT
inlawrev-3387	659	9	1	1	NUM
inlawrev-3387	659	10	1	1	NUM
inlawrev-3387	659	11	1	1	NUM
inlawrev-3387	659	12	stat	stat	NOUN
inlawrev-3387	659	13	.	.	PUNCT
inlawrev-3387	660	1	788	788	NUM
inlawrev-3387	660	2	,	,	PUNCT
inlawrev-3387	660	3	1068	1068	NUM
inlawrev-3387	660	4	-	-	SYM
inlawrev-3387	660	5	69	69	NUM
inlawrev-3387	660	6	(	(	PUNCT
inlawrev-3387	660	7	1997	1997	NUM
inlawrev-3387	660	8	)	)	PUNCT
inlawrev-3387	660	9	.	.	PUNCT
inlawrev-3387	661	1	167	167	NUM
inlawrev-3387	661	2	.	.	PUNCT
inlawrev-3387	662	1	/^.	/^.	PUNCT
inlawrev-3387	662	2	at	at	ADP
inlawrev-3387	662	3	1069	1069	NUM
inlawrev-3387	662	4	.	.	PUNCT
inlawrev-3387	663	1	168	168	NUM
inlawrev-3387	663	2	.	.	PUNCT
inlawrev-3387	664	1	see	see	VERB
inlawrev-3387	664	2	supra	supra	PROPN
inlawrev-3387	664	3	note	note	NOUN
inlawrev-3387	664	4	1	1	NUM
inlawrev-3387	664	5	.	.	NOUN
inlawrev-3387	665	1	1	1	NUM
inlawrev-3387	665	2	999	999	NUM
inlawrev-3387	665	3	]	]	PUNCT
inlawrev-3387	665	4	compliance	compliance	NOUN
inlawrev-3387	665	5	under	under	ADP
inlawrev-3387	665	6	erisa	erisa	PROPN
inlawrev-3387	665	7	§	§	PROPN
inlawrev-3387	665	8	404(c	404(c	PROPN
inlawrev-3387	665	9	)	)	PUNCT
inlawrev-3387	665	10	1	1	NUM
inlawrev-3387	665	11	49	49	NUM
inlawrev-3387	665	12	1	1	NUM
inlawrev-3387	665	13	of	of	ADP
inlawrev-3387	665	14	investment	investment	NOUN
inlawrev-3387	665	15	education	education	NOUN
inlawrev-3387	665	16	for	for	ADP
inlawrev-3387	665	17	plan	plan	NOUN
inlawrev-3387	665	18	participants	participant	NOUN
inlawrev-3387	665	19	and	and	CCONJ
inlawrev-3387	665	20	beneficiaries	beneficiary	NOUN
inlawrev-3387	665	21	sufficient	sufficient	ADJ
inlawrev-3387	665	22	to	to	PART
inlawrev-3387	665	23	allow	allow	VERB
inlawrev-3387	665	24	them	they	PRON
inlawrev-3387	665	25	to	to	PART
inlawrev-3387	665	26	make	make	VERB
inlawrev-3387	665	27	intelligent	intelligent	ADJ
inlawrev-3387	665	28	choices	choice	NOUN
inlawrev-3387	665	29	while	while	SCONJ
inlawrev-3387	665	30	facing	face	VERB
inlawrev-3387	665	31	a	a	DET
inlawrev-3387	665	32	myriad	myriad	NOUN
inlawrev-3387	665	33	of	of	ADP
inlawrev-3387	665	34	investment	investment	NOUN
inlawrev-3387	665	35	options	option	NOUN
inlawrev-3387	665	36	.	.	PUNCT
inlawrev-3387	666	1	the	the	DET
inlawrev-3387	666	2	educational	educational	ADJ
inlawrev-3387	666	3	provision	provision	NOUN
inlawrev-3387	666	4	is	be	AUX
inlawrev-3387	666	5	necessary	necessary	ADJ
inlawrev-3387	666	6	to	to	PART
inlawrev-3387	666	7	protect	protect	VERB
inlawrev-3387	666	8	the	the	DET
inlawrev-3387	666	9	interests	interest	NOUN
inlawrev-3387	666	10	of	of	ADP
inlawrev-3387	666	11	participants	participant	NOUN
inlawrev-3387	666	12	and	and	CCONJ
inlawrev-3387	666	13	beneficiaries	beneficiary	NOUN
inlawrev-3387	666	14	within	within	ADP
inlawrev-3387	666	15	the	the	DET
inlawrev-3387	666	16	stated	state	VERB
inlawrev-3387	666	17	purposes	purpose	NOUN
inlawrev-3387	666	18	of	of	ADP
inlawrev-3387	666	19	erisa	erisa	NOUN
inlawrev-3387	666	20	.	.	PUNCT