id	sid	tid	token	lemma	pos
inlawrev-3453	1	1	indiana	indiana	PROPN
inlawrev-3453	1	2	law	law	PROPN
inlawrev-3453	1	3	review	review	NOUN
inlawrev-3453	1	4	fee	fee	NOUN
inlawrev-3453	1	5	audits	audits	NOUN
inlawrev-3453	1	6	cut	cut	VERB
inlawrev-3453	1	7	more	more	ADJ
inlawrev-3453	1	8	than	than	ADP
inlawrev-3453	1	9	fat	fat	ADJ
inlawrev-3453	1	10	out	out	ADP
inlawrev-3453	1	11	of	of	ADP
inlawrev-3453	1	12	bills	bill	NOUN
inlawrev-3453	1	13	,	,	PUNCT
inlawrev-3453	1	14	cutting	cut	VERB
inlawrev-3453	1	15	heart	heart	NOUN
inlawrev-3453	1	16	of	of	ADP
inlawrev-3453	1	17	insurance	insurance	NOUN
inlawrev-3453	1	18	defense	defense	PROPN
inlawrev-3453	1	19	liberty	liberty	PROPN
inlawrev-3453	1	20	l.	l.	PROPN
inlawrev-3453	1	21	roberts	roberts	PROPN
inlawrev-3453	1	22	*	*	PROPN
inlawrev-3453	1	23	introduction	introduction	NOUN
inlawrev-3453	1	24	many	many	ADJ
inlawrev-3453	1	25	liability	liability	NOUN
inlawrev-3453	1	26	insurance	insurance	NOUN
inlawrev-3453	1	27	carriers	carrier	NOUN
inlawrev-3453	1	28	,	,	PUNCT
inlawrev-3453	1	29	pursuant	pursuant	ADJ
inlawrev-3453	1	30	to	to	ADP
inlawrev-3453	1	31	insurance	insurance	NOUN
inlawrev-3453	1	32	contracts	contract	NOUN
inlawrev-3453	1	33	with	with	ADP
inlawrev-3453	1	34	their	their	PRON
inlawrev-3453	1	35	insureds	insured	NOUN
inlawrev-3453	1	36	,	,	PUNCT
inlawrev-3453	1	37	have	have	VERB
inlawrev-3453	1	38	a	a	DET
inlawrev-3453	1	39	duty	duty	NOUN
inlawrev-3453	1	40	to	to	PART
inlawrev-3453	1	41	provide	provide	VERB
inlawrev-3453	1	42	and	and	CCONJ
inlawrev-3453	1	43	pay	pay	VERB
inlawrev-3453	1	44	for	for	ADP
inlawrev-3453	1	45	legal	legal	ADJ
inlawrev-3453	1	46	defense	defense	NOUN
inlawrev-3453	1	47	counsel	counsel	NOUN
inlawrev-3453	1	48	for	for	ADP
inlawrev-3453	1	49	their	their	PRON
inlawrev-3453	1	50	insureds	insured	NOUN
inlawrev-3453	1	51	in	in	ADP
inlawrev-3453	1	52	the	the	DET
inlawrev-3453	1	53	event	event	NOUN
inlawrev-3453	1	54	of	of	ADP
inlawrev-3453	1	55	a	a	DET
inlawrev-3453	1	56	lawsuit	lawsuit	NOUN
inlawrev-3453	1	57	.	.	PUNCT
inlawrev-3453	2	1	1	1	NUM
inlawrev-3453	2	2	insurance	insurance	NOUN
inlawrev-3453	2	3	carriers	carrier	NOUN
inlawrev-3453	2	4	,	,	PUNCT
inlawrev-3453	2	5	who	who	PRON
inlawrev-3453	2	6	are	be	AUX
inlawrev-3453	2	7	financially	financially	ADV
inlawrev-3453	2	8	responsible	responsible	ADJ
inlawrev-3453	2	9	for	for	ADP
inlawrev-3453	2	10	such	such	ADJ
inlawrev-3453	2	11	defense	defense	NOUN
inlawrev-3453	2	12	costs	cost	NOUN
inlawrev-3453	2	13	,	,	PUNCT
inlawrev-3453	2	14	have	have	AUX
inlawrev-3453	2	15	historically	historically	ADV
inlawrev-3453	2	16	reviewed	review	VERB
inlawrev-3453	2	17	and	and	CCONJ
inlawrev-3453	2	18	audited	audit	VERB
inlawrev-3453	2	19	the	the	DET
inlawrev-3453	2	20	defense	defense	NOUN
inlawrev-3453	2	21	counsel	counsel	NOUN
inlawrev-3453	2	22	's	's	PART
inlawrev-3453	2	23	legal	legal	ADJ
inlawrev-3453	2	24	bills	bill	NOUN
inlawrev-3453	2	25	in	in	ADP
inlawrev-3453	2	26	some	some	DET
inlawrev-3453	2	27	manner	manner	NOUN
inlawrev-3453	2	28	.	.	PUNCT
inlawrev-3453	3	1	2	2	NUM
inlawrev-3453	3	2	recently	recently	ADV
inlawrev-3453	3	3	,	,	PUNCT
inlawrev-3453	3	4	though	though	ADV
inlawrev-3453	3	5	,	,	PUNCT
inlawrev-3453	3	6	audits	audit	NOUN
inlawrev-3453	3	7	have	have	AUX
inlawrev-3453	3	8	become	become	VERB
inlawrev-3453	3	9	more	more	ADV
inlawrev-3453	3	10	important	important	ADJ
inlawrev-3453	3	11	as	as	SCONJ
inlawrev-3453	3	12	insurance	insurance	NOUN
inlawrev-3453	3	13	carriers	carrier	NOUN
inlawrev-3453	3	14	struggle	struggle	VERB
inlawrev-3453	3	15	to	to	PART
inlawrev-3453	3	16	be	be	AUX
inlawrev-3453	3	17	competitive	competitive	ADJ
inlawrev-3453	3	18	in	in	ADP
inlawrev-3453	3	19	a	a	DET
inlawrev-3453	3	20	tight	tight	ADJ
inlawrev-3453	3	21	insurance	insurance	NOUN
inlawrev-3453	3	22	market	market	NOUN
inlawrev-3453	3	23	.	.	PUNCT
inlawrev-3453	4	1	3	3	NUM
inlawrev-3453	4	2	an	an	DET
inlawrev-3453	4	3	audit	audit	NOUN
inlawrev-3453	4	4	of	of	ADP
inlawrev-3453	4	5	an	an	DET
inlawrev-3453	4	6	attorney	attorney	NOUN
inlawrev-3453	4	7	's	's	PART
inlawrev-3453	4	8	bill	bill	NOUN
inlawrev-3453	4	9	is	be	AUX
inlawrev-3453	4	10	a	a	DET
inlawrev-3453	4	11	"	"	PUNCT
inlawrev-3453	4	12	careful	careful	ADJ
inlawrev-3453	4	13	examination	examination	NOUN
inlawrev-3453	4	14	ofthe	ofthe	PRON
inlawrev-3453	4	15	legal	legal	ADJ
inlawrev-3453	4	16	bills	bill	NOUN
inlawrev-3453	4	17	and	and	CCONJ
inlawrev-3453	4	18	the	the	DET
inlawrev-3453	4	19	underlying	underlie	VERB
inlawrev-3453	4	20	documents	document	NOUN
inlawrev-3453	4	21	for	for	ADP
inlawrev-3453	4	22	the	the	DET
inlawrev-3453	4	23	purpose	purpose	NOUN
inlawrev-3453	4	24	of	of	ADP
inlawrev-3453	4	25	detecting	detect	VERB
inlawrev-3453	4	26	billing	billing	NOUN
inlawrev-3453	4	27	errors	error	NOUN
inlawrev-3453	4	28	,	,	PUNCT
inlawrev-3453	4	29	abuses	abuse	NOUN
inlawrev-3453	4	30	and	and	CCONJ
inlawrev-3453	4	31	inefficiencies	inefficiency	NOUN
inlawrev-3453	4	32	"	"	PUNCT
inlawrev-3453	4	33	according	accord	VERB
inlawrev-3453	4	34	to	to	ADP
inlawrev-3453	4	35	one	one	NUM
inlawrev-3453	4	36	legal	legal	ADJ
inlawrev-3453	4	37	auditor	auditor	NOUN
inlawrev-3453	4	38	.	.	PUNCT
inlawrev-3453	5	1	4	4	NUM
inlawrev-3453	5	2	audits	audits	NOUN
inlawrev-3453	5	3	serve	serve	VERB
inlawrev-3453	5	4	as	as	ADP
inlawrev-3453	5	5	a	a	DET
inlawrev-3453	5	6	tool	tool	NOUN
inlawrev-3453	5	7	to	to	PART
inlawrev-3453	5	8	control	control	VERB
inlawrev-3453	5	9	litigation	litigation	NOUN
inlawrev-3453	5	10	costs	cost	NOUN
inlawrev-3453	5	11	.	.	PUNCT
inlawrev-3453	6	1	5	5	NUM
inlawrev-3453	6	2	traditionally	traditionally	ADV
inlawrev-3453	6	3	,	,	PUNCT
inlawrev-3453	6	4	the	the	DET
inlawrev-3453	6	5	insurance	insurance	NOUN
inlawrev-3453	6	6	carrier	carrier	NOUN
inlawrev-3453	6	7	internally	internally	ADV
inlawrev-3453	6	8	performed	perform	VERB
inlawrev-3453	6	9	the	the	DET
inlawrev-3453	6	10	audits	audits	NOUN
inlawrev-3453	6	11	;	;	PUNCT
inlawrev-3453	6	12	however	however	ADV
inlawrev-3453	6	13	,	,	PUNCT
inlawrev-3453	6	14	in	in	ADP
inlawrev-3453	6	15	the	the	DET
inlawrev-3453	6	16	last	last	ADJ
inlawrev-3453	6	17	decade	decade	NOUN
inlawrev-3453	6	18	,	,	PUNCT
inlawrev-3453	6	19	it	it	PRON
inlawrev-3453	6	20	has	have	AUX
inlawrev-3453	6	21	become	become	VERB
inlawrev-3453	6	22	increasingly	increasingly	ADV
inlawrev-3453	6	23	popular	popular	ADJ
inlawrev-3453	6	24	to	to	PART
inlawrev-3453	6	25	outsource	outsource	VERB
inlawrev-3453	6	26	this	this	DET
inlawrev-3453	6	27	task	task	NOUN
inlawrev-3453	6	28	to	to	ADP
inlawrev-3453	6	29	private	private	ADJ
inlawrev-3453	6	30	firms	firm	NOUN
inlawrev-3453	6	31	.	.	PUNCT
inlawrev-3453	7	1	6	6	NUM
inlawrev-3453	7	2	the	the	DET
inlawrev-3453	7	3	practice	practice	NOUN
inlawrev-3453	7	4	of	of	ADP
inlawrev-3453	7	5	sending	send	VERB
inlawrev-3453	7	6	bills	bill	NOUN
inlawrev-3453	7	7	to	to	ADP
inlawrev-3453	7	8	outside	outside	ADJ
inlawrev-3453	7	9	auditors	auditor	NOUN
inlawrev-3453	7	10	has	have	AUX
inlawrev-3453	7	11	sharply	sharply	ADV
inlawrev-3453	7	12	divided	divide	VERB
inlawrev-3453	7	13	the	the	DET
inlawrev-3453	7	14	defense	defense	NOUN
inlawrev-3453	7	15	bar	bar	NOUN
inlawrev-3453	7	16	and	and	CCONJ
inlawrev-3453	7	17	the	the	DET
inlawrev-3453	7	18	insurance	insurance	NOUN
inlawrev-3453	7	19	industry	industry	NOUN
inlawrev-3453	7	20	.	.	PUNCT
inlawrev-3453	8	1	7	7	NUM
inlawrev-3453	9	1	the	the	DET
inlawrev-3453	9	2	use	use	NOUN
inlawrev-3453	9	3	ofoutside	ofoutside	NOUN
inlawrev-3453	9	4	auditors	auditor	NOUN
inlawrev-3453	9	5	raises	raise	VERB
inlawrev-3453	9	6	a	a	DET
inlawrev-3453	9	7	variety	variety	NOUN
inlawrev-3453	9	8	ofethical	ofethical	ADJ
inlawrev-3453	9	9	concerns	concern	NOUN
inlawrev-3453	9	10	.	.	PUNCT
inlawrev-3453	10	1	the	the	DET
inlawrev-3453	10	2	practice	practice	NOUN
inlawrev-3453	10	3	is	be	AUX
inlawrev-3453	10	4	raising	raise	VERB
inlawrev-3453	10	5	the	the	DET
inlawrev-3453	10	6	eyebrows	eyebrow	NOUN
inlawrev-3453	10	7	of	of	ADP
inlawrev-3453	10	8	many	many	ADJ
inlawrev-3453	10	9	in	in	ADP
inlawrev-3453	10	10	the	the	DET
inlawrev-3453	10	11	legal	legal	ADJ
inlawrev-3453	10	12	profession	profession	NOUN
inlawrev-3453	10	13	and	and	CCONJ
inlawrev-3453	10	14	has	have	AUX
inlawrev-3453	10	15	resulted	result	VERB
inlawrev-3453	10	16	in	in	ADP
inlawrev-3453	10	17	several	several	ADJ
inlawrev-3453	10	18	state	state	NOUN
inlawrev-3453	10	19	bar	bar	NOUN
inlawrev-3453	10	20	*	*	PUNCT
inlawrev-3453	10	21	j.d	j.d	PROPN
inlawrev-3453	10	22	.	.	PROPN
inlawrev-3453	10	23	candidate	candidate	PROPN
inlawrev-3453	10	24	,	,	PUNCT
inlawrev-3453	10	25	2001	2001	NUM
inlawrev-3453	10	26	,	,	PUNCT
inlawrev-3453	10	27	indiana	indiana	PROPN
inlawrev-3453	10	28	university	university	PROPN
inlawrev-3453	10	29	school	school	NOUN
inlawrev-3453	10	30	of	of	ADP
inlawrev-3453	10	31	law	law	NOUN
inlawrev-3453	10	32	—	—	PUNCT
inlawrev-3453	10	33	indianapolis	indianapolis	PROPN
inlawrev-3453	10	34	;	;	PUNCT
inlawrev-3453	10	35	b.a	b.a	PROPN
inlawrev-3453	10	36	.	.	PROPN
inlawrev-3453	10	37	,	,	PUNCT
inlawrev-3453	10	38	1997	1997	NUM
inlawrev-3453	10	39	,	,	PUNCT
inlawrev-3453	10	40	franklin	franklin	PROPN
inlawrev-3453	10	41	college	college	PROPN
inlawrev-3453	10	42	,	,	PUNCT
inlawrev-3453	10	43	franklin	franklin	PROPN
inlawrev-3453	10	44	,	,	PUNCT
inlawrev-3453	10	45	indiana	indiana	PROPN
inlawrev-3453	10	46	.	.	PUNCT
inlawrev-3453	11	1	1	1	X
inlawrev-3453	11	2	.	.	X
inlawrev-3453	11	3	see	see	VERB
inlawrev-3453	11	4	robert	robert	PROPN
inlawrev-3453	11	5	c.	c.	PROPN
inlawrev-3453	11	6	heist	heist	PROPN
inlawrev-3453	11	7	,	,	PUNCT
inlawrev-3453	11	8	the	the	DET
inlawrev-3453	11	9	tripartite	tripartite	ADJ
inlawrev-3453	11	10	relationship	relationship	NOUN
inlawrev-3453	11	11	and	and	CCONJ
inlawrev-3453	11	12	the	the	DET
inlawrev-3453	11	13	insured	insure	VERB
inlawrev-3453	11	14	's	's	PART
inlawrev-3453	11	15	duty	duty	NOUN
inlawrev-3453	11	16	to	to	PART
inlawrev-3453	11	17	defend	defend	VERB
inlawrev-3453	11	18	contrastedwith	contrastedwith	VERB
inlawrev-3453	11	19	its	its	PRON
inlawrev-3453	11	20	desire	desire	NOUN
inlawrev-3453	11	21	to	to	PART
inlawrev-3453	11	22	manage	manage	VERB
inlawrev-3453	11	23	and	and	CCONJ
inlawrev-3453	11	24	control	control	VERB
inlawrev-3453	11	25	litigation	litigation	NOUN
inlawrev-3453	11	26	through	through	ADP
inlawrev-3453	11	27	the	the	DET
inlawrev-3453	11	28	introduction	introduction	NOUN
inlawrev-3453	11	29	ofthe	ofthe	PRON
inlawrev-3453	11	30	legal	legal	ADJ
inlawrev-3453	11	31	audit	audit	NOUN
inlawrev-3453	11	32	,	,	PUNCT
inlawrev-3453	11	33	602	602	NUM
inlawrev-3453	11	34	practising	practise	VERB
inlawrev-3453	11	35	l.	l.	PROPN
inlawrev-3453	11	36	inst./litig	inst./litig	PROPN
inlawrev-3453	11	37	.	.	PROPN
inlawrev-3453	11	38	&	&	CCONJ
inlawrev-3453	11	39	admin	admin	PROPN
inlawrev-3453	11	40	.	.	PUNCT
inlawrev-3453	12	1	prac	prac	INTJ
inlawrev-3453	12	2	.	.	PUNCT
inlawrev-3453	13	1	course	course	NOUN
inlawrev-3453	13	2	handbook	handbook	NOUN
inlawrev-3453	13	3	series	series	PROPN
inlawrev-3453	13	4	221	221	NUM
inlawrev-3453	13	5	,	,	PUNCT
inlawrev-3453	13	6	223	223	NUM
inlawrev-3453	13	7	(	(	PUNCT
inlawrev-3453	13	8	1999	1999	NUM
inlawrev-3453	13	9	)	)	PUNCT
inlawrev-3453	13	10	.	.	PUNCT
inlawrev-3453	14	1	some	some	DET
inlawrev-3453	14	2	states	state	NOUN
inlawrev-3453	14	3	allow	allow	VERB
inlawrev-3453	14	4	the	the	DET
inlawrev-3453	14	5	insured	insured	ADJ
inlawrev-3453	14	6	to	to	PART
inlawrev-3453	14	7	choose	choose	VERB
inlawrev-3453	14	8	their	their	PRON
inlawrev-3453	14	9	own	own	ADJ
inlawrev-3453	14	10	defense	defense	NOUN
inlawrev-3453	14	11	attorneys	attorney	NOUN
inlawrev-3453	14	12	.	.	PUNCT
inlawrev-3453	15	1	see	see	VERB
inlawrev-3453	15	2	j.	j.	PROPN
inlawrev-3453	15	3	stratton	stratton	PROPN
inlawrev-3453	15	4	shartel	shartel	PROPN
inlawrev-3453	15	5	,	,	PUNCT
inlawrev-3453	15	6	tensions	tension	NOUN
inlawrev-3453	15	7	between	between	ADP
inlawrev-3453	15	8	insurers	insurer	NOUN
inlawrev-3453	15	9	,	,	PUNCT
inlawrev-3453	15	10	outside	outside	ADP
inlawrev-3453	15	11	counselremain	counselremain	NOUN
inlawrev-3453	15	12	near	near	ADP
inlawrev-3453	15	13	the	the	DET
inlawrev-3453	15	14	boiling	boiling	NOUN
inlawrev-3453	15	15	point	point	NOUN
inlawrev-3453	15	16	,	,	PUNCT
inlawrev-3453	15	17	insidelltig	insidelltig	NOUN
inlawrev-3453	15	18	.	.	PROPN
inlawrev-3453	15	19	,	,	PUNCT
inlawrev-3453	15	20	oct	oct	PROPN
inlawrev-3453	15	21	.	.	PROPN
inlawrev-3453	15	22	1993	1993	NUM
inlawrev-3453	15	23	,	,	PUNCT
inlawrev-3453	15	24	at	at	ADP
inlawrev-3453	15	25	1	1	NUM
inlawrev-3453	15	26	,	,	PUNCT
inlawrev-3453	15	27	19	19	NUM
inlawrev-3453	15	28	.	.	PUNCT
inlawrev-3453	16	1	however	however	ADV
inlawrev-3453	16	2	,	,	PUNCT
inlawrev-3453	16	3	this	this	DET
inlawrev-3453	16	4	note	note	NOUN
inlawrev-3453	16	5	deals	deal	VERB
inlawrev-3453	16	6	only	only	ADV
inlawrev-3453	16	7	with	with	ADP
inlawrev-3453	16	8	outside	outside	ADJ
inlawrev-3453	16	9	defense	defense	NOUN
inlawrev-3453	16	10	counsel	counsel	NOUN
inlawrev-3453	16	11	retained	retain	VERB
inlawrev-3453	16	12	and	and	CCONJ
inlawrev-3453	16	13	chosen	choose	VERB
inlawrev-3453	16	14	by	by	ADP
inlawrev-3453	16	15	the	the	DET
inlawrev-3453	16	16	insurance	insurance	NOUN
inlawrev-3453	16	17	company	company	NOUN
inlawrev-3453	16	18	.	.	PUNCT
inlawrev-3453	17	1	2	2	X
inlawrev-3453	17	2	.	.	X
inlawrev-3453	17	3	see	see	PROPN
inlawrev-3453	17	4	brian	brian	PROPN
inlawrev-3453	17	5	s.	s.	PROPN
inlawrev-3453	17	6	martin	martin	PROPN
inlawrev-3453	17	7	,	,	PUNCT
inlawrev-3453	17	8	audits	audits	PROPN
inlawrev-3453	17	9	oflaw	oflaw	PROPN
inlawrev-3453	17	10	firm	firm	PROPN
inlawrev-3453	17	11	bills	bill	NOUN
inlawrev-3453	17	12	:	:	PUNCT
inlawrev-3453	17	13	the	the	DET
inlawrev-3453	17	14	issues	issue	NOUN
inlawrev-3453	17	15	inside	inside	ADV
inlawrev-3453	17	16	and	and	CCONJ
inlawrev-3453	17	17	out	out	ADV
inlawrev-3453	17	18	,	,	PUNCT
inlawrev-3453	17	19	ins	ins	PROPN
inlawrev-3453	17	20	.	.	PUNCT
inlawrev-3453	18	1	lltlg	lltlg	PROPN
inlawrev-3453	18	2	.	.	PUNCT
inlawrev-3453	19	1	rep	rep	PROPN
inlawrev-3453	19	2	.	.	PROPN
inlawrev-3453	19	3	335	335	NUM
inlawrev-3453	19	4	,	,	PUNCT
inlawrev-3453	19	5	335	335	NUM
inlawrev-3453	19	6	-	-	SYM
inlawrev-3453	19	7	56(1999	56(1999	NUM
inlawrev-3453	19	8	)	)	PUNCT
inlawrev-3453	19	9	.	.	PUNCT
inlawrev-3453	20	1	3	3	X
inlawrev-3453	20	2	.	.	X
inlawrev-3453	20	3	see	see	VERB
inlawrev-3453	20	4	i	i	PRON
inlawrev-3453	20	5	d.	d.	PROPN
inlawrev-3453	20	6	at	at	ADP
inlawrev-3453	20	7	355	355	NUM
inlawrev-3453	20	8	.	.	PUNCT
inlawrev-3453	21	1	at	at	ADP
inlawrev-3453	21	2	a	a	DET
inlawrev-3453	21	3	recent	recent	ADJ
inlawrev-3453	21	4	roundtable	roundtable	ADJ
inlawrev-3453	21	5	meeting	meeting	NOUN
inlawrev-3453	21	6	ofoutside	ofoutside	ADP
inlawrev-3453	21	7	defense	defense	NOUN
inlawrev-3453	21	8	counsel	counsel	NOUN
inlawrev-3453	21	9	and	and	CCONJ
inlawrev-3453	21	10	insurance	insurance	NOUN
inlawrev-3453	21	11	representatives	representative	NOUN
inlawrev-3453	21	12	,	,	PUNCT
inlawrev-3453	21	13	insurers	insurer	NOUN
inlawrev-3453	21	14	expressed	express	VERB
inlawrev-3453	21	15	concern	concern	NOUN
inlawrev-3453	21	16	that	that	SCONJ
inlawrev-3453	21	17	insurance	insurance	NOUN
inlawrev-3453	21	18	premium	premium	NOUN
inlawrev-3453	21	19	rates	rate	NOUN
inlawrev-3453	21	20	are	be	AUX
inlawrev-3453	21	21	highly	highly	ADV
inlawrev-3453	21	22	regulated	regulate	VERB
inlawrev-3453	21	23	,	,	PUNCT
inlawrev-3453	21	24	yet	yet	CCONJ
inlawrev-3453	21	25	the	the	DET
inlawrev-3453	21	26	costs	cost	NOUN
inlawrev-3453	21	27	bore	bear	VERB
inlawrev-3453	21	28	by	by	ADP
inlawrev-3453	21	29	insurance	insurance	NOUN
inlawrev-3453	21	30	companies	company	NOUN
inlawrev-3453	21	31	,	,	PUNCT
inlawrev-3453	21	32	including	include	VERB
inlawrev-3453	21	33	legal	legal	ADJ
inlawrev-3453	21	34	costs	cost	NOUN
inlawrev-3453	21	35	,	,	PUNCT
inlawrev-3453	21	36	are	be	AUX
inlawrev-3453	21	37	not	not	PART
inlawrev-3453	21	38	regulated	regulate	VERB
inlawrev-3453	21	39	.	.	PUNCT
inlawrev-3453	22	1	see	see	VERB
inlawrev-3453	22	2	sharte	sharte	ADV
inlawrev-3453	22	3	!	!	PUNCT
inlawrev-3453	23	1	,	,	PUNCT
inlawrev-3453	23	2	supra	supra	PROPN
inlawrev-3453	23	3	note	note	PROPN
inlawrev-3453	23	4	1	1	NUM
inlawrev-3453	23	5	,	,	PUNCT
inlawrev-3453	23	6	at	at	ADP
inlawrev-3453	23	7	19	19	NUM
inlawrev-3453	23	8	.	.	PUNCT
inlawrev-3453	24	1	insurers	insurer	NOUN
inlawrev-3453	24	2	claim	claim	VERB
inlawrev-3453	24	3	that	that	SCONJ
inlawrev-3453	24	4	"	"	PUNCT
inlawrev-3453	24	5	[	[	X
inlawrev-3453	24	6	t]his	t]his	X
inlawrev-3453	24	7	,	,	PUNCT
inlawrev-3453	24	8	in	in	ADP
inlawrev-3453	24	9	combination	combination	NOUN
inlawrev-3453	24	10	with	with	ADP
inlawrev-3453	24	11	economic	economic	ADJ
inlawrev-3453	24	12	recession	recession	NOUN
inlawrev-3453	24	13	,	,	PUNCT
inlawrev-3453	24	14	.	.	PUNCT
inlawrev-3453	24	15	.	.	PUNCT
inlawrev-3453	25	1	.	.	PUNCT
inlawrev-3453	26	1	has	have	AUX
inlawrev-3453	26	2	made	make	VERB
inlawrev-3453	26	3	maintaining	maintain	VERB
inlawrev-3453	26	4	profitability	profitability	NOUN
inlawrev-3453	26	5	difficult	difficult	ADJ
inlawrev-3453	26	6	.	.	PUNCT
inlawrev-3453	26	7	"	"	PUNCT
inlawrev-3453	27	1	i	i	PRON
inlawrev-3453	27	2	d.	d.	PROPN
inlawrev-3453	27	3	4	4	NUM
inlawrev-3453	27	4	.	.	PUNCT
inlawrev-3453	27	5	claire	claire	PROPN
inlawrev-3453	27	6	hamner	hamner	PROPN
inlawrev-3453	27	7	matturro	matturro	PROPN
inlawrev-3453	27	8	,	,	PUNCT
inlawrev-3453	27	9	auditing	auditing	NOUN
inlawrev-3453	27	10	attorneys	attorney	NOUN
inlawrev-3453	27	11	'	'	PART
inlawrev-3453	27	12	bills	bill	NOUN
inlawrev-3453	27	13	:	:	PUNCT
inlawrev-3453	27	14	legal	legal	ADJ
inlawrev-3453	27	15	and	and	CCONJ
inlawrev-3453	27	16	ethical	ethical	ADJ
inlawrev-3453	27	17	pitfalls	pitfall	NOUN
inlawrev-3453	27	18	of	of	ADP
inlawrev-3453	27	19	a	a	DET
inlawrev-3453	27	20	growing	grow	VERB
inlawrev-3453	27	21	trend	trend	NOUN
inlawrev-3453	27	22	,	,	PUNCT
inlawrev-3453	27	23	fla	fla	PROPN
inlawrev-3453	27	24	b.j	b.j	PROPN
inlawrev-3453	27	25	.	.	PROPN
inlawrev-3453	27	26	,	,	PUNCT
inlawrev-3453	27	27	may	may	PROPN
inlawrev-3453	27	28	1999	1999	NUM
inlawrev-3453	27	29	,	,	PUNCT
inlawrev-3453	27	30	at	at	ADP
inlawrev-3453	27	31	14	14	NUM
inlawrev-3453	27	32	,	,	PUNCT
inlawrev-3453	27	33	16	16	NUM
inlawrev-3453	27	34	(	(	PUNCT
inlawrev-3453	27	35	quoting	quote	VERB
inlawrev-3453	27	36	561	561	NUM
inlawrev-3453	27	37	practising	practise	VERB
inlawrev-3453	27	38	l.	l.	PROPN
inlawrev-3453	27	39	inst./litig	inst./litig	PROPN
inlawrev-3453	27	40	.	.	PROPN
inlawrev-3453	27	41	&	&	CCONJ
inlawrev-3453	27	42	admin	admin	PROPN
inlawrev-3453	27	43	.	.	PUNCT
inlawrev-3453	28	1	prac	prac	INTJ
inlawrev-3453	28	2	.	.	PUNCT
inlawrev-3453	29	1	course	course	NOUN
inlawrev-3453	29	2	handbook	handbook	NOUN
inlawrev-3453	29	3	series	series	PROPN
inlawrev-3453	29	4	99	99	NUM
inlawrev-3453	29	5	,	,	PUNCT
inlawrev-3453	29	6	157(1	157(1	NUM
inlawrev-3453	29	7	997	997	NUM
inlawrev-3453	29	8	)	)	PUNCT
inlawrev-3453	29	9	)	)	PUNCT
inlawrev-3453	29	10	.	.	PUNCT
inlawrev-3453	30	1	5	5	X
inlawrev-3453	30	2	.	.	X
inlawrev-3453	30	3	see	see	VERB
inlawrev-3453	30	4	martin	martin	PROPN
inlawrev-3453	30	5	,	,	PUNCT
inlawrev-3453	30	6	supra	supra	PROPN
inlawrev-3453	30	7	note	note	NOUN
inlawrev-3453	30	8	2	2	NUM
inlawrev-3453	30	9	,	,	PUNCT
inlawrev-3453	30	10	at	at	ADP
inlawrev-3453	30	11	355	355	NUM
inlawrev-3453	30	12	.	.	PUNCT
inlawrev-3453	31	1	6	6	X
inlawrev-3453	31	2	.	.	X
inlawrev-3453	31	3	see	see	VERB
inlawrev-3453	31	4	lisa	lisa	PROPN
inlawrev-3453	31	5	brennan	brennan	PROPN
inlawrev-3453	31	6	,	,	PUNCT
inlawrev-3453	31	7	driven	drive	VERB
inlawrev-3453	31	8	to	to	ADP
inlawrev-3453	31	9	defection	defection	NOUN
inlawrev-3453	31	10	:	:	PUNCT
inlawrev-3453	31	11	fed	feed	VERB
inlawrev-3453	31	12	up	up	ADP
inlawrev-3453	31	13	with	with	ADP
inlawrev-3453	31	14	insurers	insurer	NOUN
inlawrev-3453	31	15	'	'	PART
inlawrev-3453	31	16	auditors	auditor	NOUN
inlawrev-3453	31	17	,	,	PUNCT
inlawrev-3453	31	18	defense	defense	NOUN
inlawrev-3453	31	19	lawyers	lawyer	NOUN
inlawrev-3453	31	20	go	go	VERB
inlawrev-3453	31	21	to	to	ADP
inlawrev-3453	31	22	workfor	workfor	ADP
inlawrev-3453	31	23	plaintiffs	plaintiff	NOUN
inlawrev-3453	31	24	,	,	PUNCT
inlawrev-3453	31	25	nat'l	nat'l	PROPN
inlawrev-3453	31	26	l.	l.	PROPN
inlawrev-3453	31	27	j.	j.	PROPN
inlawrev-3453	31	28	,	,	PUNCT
inlawrev-3453	31	29	may	may	AUX
inlawrev-3453	31	30	1	1	NUM
inlawrev-3453	31	31	8	8	NUM
inlawrev-3453	31	32	,	,	PUNCT
inlawrev-3453	31	33	1	1	NUM
inlawrev-3453	31	34	998	998	NUM
inlawrev-3453	31	35	,	,	PUNCT
inlawrev-3453	31	36	at	at	ADP
inlawrev-3453	31	37	a	a	DET
inlawrev-3453	31	38	1	1	NUM
inlawrev-3453	31	39	.	.	PUNCT
inlawrev-3453	32	1	7	7	X
inlawrev-3453	32	2	.	.	X
inlawrev-3453	32	3	see	see	VERB
inlawrev-3453	32	4	lisa	lisa	PROPN
inlawrev-3453	32	5	brennan	brennan	PROPN
inlawrev-3453	32	6	,	,	PUNCT
inlawrev-3453	32	7	outside	outside	ADP
inlawrev-3453	32	8	fee	fee	NOUN
inlawrev-3453	32	9	audits	audits	NOUN
inlawrev-3453	32	10	draw	draw	VERB
inlawrev-3453	32	11	bar	bar	NOUN
inlawrev-3453	32	12	dissent	dissent	NOUN
inlawrev-3453	32	13	:	:	PUNCT
inlawrev-3453	32	14	more	more	ADJ
inlawrev-3453	32	15	state	state	NOUN
inlawrev-3453	32	16	bars	bar	NOUN
inlawrev-3453	32	17	are	be	AUX
inlawrev-3453	32	18	finding	find	VERB
inlawrev-3453	32	19	ethical	ethical	ADJ
inlawrev-3453	32	20	problems	problem	NOUN
inlawrev-3453	32	21	in	in	ADP
inlawrev-3453	32	22	audits	audits	NOUN
inlawrev-3453	32	23	,	,	PUNCT
inlawrev-3453	32	24	nat'l	nat'l	PROPN
inlawrev-3453	32	25	l.j	l.j	PROPN
inlawrev-3453	32	26	.	.	PROPN
inlawrev-3453	32	27	,	,	PUNCT
inlawrev-3453	32	28	aug	aug	PROPN
inlawrev-3453	32	29	.	.	PROPN
inlawrev-3453	32	30	3	3	NUM
inlawrev-3453	32	31	,	,	PUNCT
inlawrev-3453	32	32	1998	1998	NUM
inlawrev-3453	32	33	,	,	PUNCT
inlawrev-3453	32	34	at	at	ADP
inlawrev-3453	32	35	a6	a6	NOUN
inlawrev-3453	32	36	.	.	PUNCT
inlawrev-3453	33	1	1	1	NUM
inlawrev-3453	33	2	80	80	NUM
inlawrev-3453	33	3	indiana	indiana	PROPN
inlawrev-3453	33	4	law	law	NOUN
inlawrev-3453	33	5	review	review	NOUN
inlawrev-3453	33	6	[	[	X
inlawrev-3453	33	7	vol	vol	NOUN
inlawrev-3453	33	8	.	.	PUNCT
inlawrev-3453	34	1	34	34	NUM
inlawrev-3453	34	2	:	:	SYM
inlawrev-3453	34	3	1	1	NUM
inlawrev-3453	34	4	79	79	NUM
inlawrev-3453	34	5	association	association	NOUN
inlawrev-3453	34	6	ethical	ethical	ADJ
inlawrev-3453	34	7	opinions	opinion	NOUN
inlawrev-3453	34	8	on	on	ADP
inlawrev-3453	34	9	the	the	DET
inlawrev-3453	34	10	issue	issue	NOUN
inlawrev-3453	34	11	.	.	PUNCT
inlawrev-3453	35	1	8	8	NUM
inlawrev-3453	35	2	this	this	DET
inlawrev-3453	35	3	note	note	NOUN
inlawrev-3453	35	4	addresses	address	VERB
inlawrev-3453	35	5	the	the	DET
inlawrev-3453	35	6	problems	problem	NOUN
inlawrev-3453	35	7	created	create	VERB
inlawrev-3453	35	8	by	by	ADP
inlawrev-3453	35	9	the	the	DET
inlawrev-3453	35	10	outside	outside	ADJ
inlawrev-3453	35	11	auditing	auditing	NOUN
inlawrev-3453	35	12	of	of	ADP
inlawrev-3453	35	13	legal	legal	ADJ
inlawrev-3453	35	14	bills	bill	NOUN
inlawrev-3453	35	15	and	and	CCONJ
inlawrev-3453	35	16	offers	offer	VERB
inlawrev-3453	35	17	suggestions	suggestion	NOUN
inlawrev-3453	35	18	on	on	ADP
inlawrev-3453	35	19	how	how	SCONJ
inlawrev-3453	35	20	the	the	DET
inlawrev-3453	35	21	process	process	NOUN
inlawrev-3453	35	22	can	can	AUX
inlawrev-3453	35	23	be	be	AUX
inlawrev-3453	35	24	improved	improve	VERB
inlawrev-3453	35	25	.	.	PUNCT
inlawrev-3453	36	1	part	part	NOUN
inlawrev-3453	36	2	i	i	PRON
inlawrev-3453	36	3	of	of	ADP
inlawrev-3453	36	4	this	this	DET
inlawrev-3453	36	5	note	note	NOUN
inlawrev-3453	36	6	will	will	AUX
inlawrev-3453	36	7	explore	explore	VERB
inlawrev-3453	36	8	the	the	DET
inlawrev-3453	36	9	process	process	NOUN
inlawrev-3453	36	10	of	of	ADP
inlawrev-3453	36	11	legal	legal	ADJ
inlawrev-3453	36	12	auditing	auditing	NOUN
inlawrev-3453	36	13	and	and	CCONJ
inlawrev-3453	36	14	the	the	DET
inlawrev-3453	36	15	introduction	introduction	NOUN
inlawrev-3453	36	16	of	of	ADP
inlawrev-3453	36	17	the	the	DET
inlawrev-3453	36	18	auditing	auditing	NOUN
inlawrev-3453	36	19	industry	industry	NOUN
inlawrev-3453	36	20	.	.	PUNCT
inlawrev-3453	37	1	it	it	PRON
inlawrev-3453	37	2	will	will	AUX
inlawrev-3453	37	3	also	also	ADV
inlawrev-3453	37	4	delve	delve	VERB
inlawrev-3453	37	5	into	into	ADP
inlawrev-3453	37	6	the	the	DET
inlawrev-3453	37	7	methods	method	NOUN
inlawrev-3453	37	8	used	use	VERB
inlawrev-3453	37	9	by	by	ADP
inlawrev-3453	37	10	outside	outside	ADJ
inlawrev-3453	37	11	auditing	auditing	NOUN
inlawrev-3453	37	12	firms	firm	NOUN
inlawrev-3453	37	13	and	and	CCONJ
inlawrev-3453	37	14	the	the	DET
inlawrev-3453	37	15	outside	outside	ADJ
inlawrev-3453	37	16	auditor	auditor	NOUN
inlawrev-3453	37	17	's	's	PART
inlawrev-3453	37	18	self	self	NOUN
inlawrev-3453	37	19	-	-	PUNCT
inlawrev-3453	37	20	interest	interest	NOUN
inlawrev-3453	37	21	in	in	ADP
inlawrev-3453	37	22	slashing	slash	VERB
inlawrev-3453	37	23	bills	bill	NOUN
inlawrev-3453	37	24	.	.	PUNCT
inlawrev-3453	38	1	part	part	NOUN
inlawrev-3453	38	2	ii	ii	PROPN
inlawrev-3453	38	3	will	will	AUX
inlawrev-3453	38	4	discuss	discuss	VERB
inlawrev-3453	38	5	the	the	DET
inlawrev-3453	38	6	ethical	ethical	ADJ
inlawrev-3453	38	7	rules	rule	NOUN
inlawrev-3453	38	8	for	for	ADP
inlawrev-3453	38	9	attorneys	attorney	NOUN
inlawrev-3453	38	10	implicated	implicate	VERB
inlawrev-3453	38	11	by	by	ADP
inlawrev-3453	38	12	the	the	DET
inlawrev-3453	38	13	use	use	NOUN
inlawrev-3453	38	14	ofoutside	ofoutside	NOUN
inlawrev-3453	38	15	audits	audits	NOUN
inlawrev-3453	38	16	.	.	PUNCT
inlawrev-3453	39	1	part	part	NOUN
inlawrev-3453	39	2	iii	iii	PRON
inlawrev-3453	39	3	will	will	AUX
inlawrev-3453	39	4	address	address	VERB
inlawrev-3453	39	5	the	the	DET
inlawrev-3453	39	6	effect	effect	NOUN
inlawrev-3453	39	7	of	of	ADP
inlawrev-3453	39	8	outside	outside	ADJ
inlawrev-3453	39	9	audits	audits	NOUN
inlawrev-3453	39	10	on	on	ADP
inlawrev-3453	39	11	the	the	DET
inlawrev-3453	39	12	relationships	relationship	NOUN
inlawrev-3453	39	13	between	between	ADP
inlawrev-3453	39	14	insurance	insurance	NOUN
inlawrev-3453	39	15	companies	company	NOUN
inlawrev-3453	39	16	and	and	CCONJ
inlawrev-3453	39	17	their	their	PRON
inlawrev-3453	39	18	outside	outside	ADJ
inlawrev-3453	39	19	defense	defense	NOUN
inlawrev-3453	39	20	counsel	counsel	NOUN
inlawrev-3453	39	21	.	.	PUNCT
inlawrev-3453	40	1	finally	finally	ADV
inlawrev-3453	40	2	,	,	PUNCT
inlawrev-3453	40	3	part	part	NOUN
inlawrev-3453	40	4	iv	iv	PRON
inlawrev-3453	40	5	will	will	AUX
inlawrev-3453	40	6	evaluate	evaluate	VERB
inlawrev-3453	40	7	the	the	DET
inlawrev-3453	40	8	future	future	NOUN
inlawrev-3453	40	9	of	of	ADP
inlawrev-3453	40	10	outside	outside	ADJ
inlawrev-3453	40	11	auditing	auditing	NOUN
inlawrev-3453	40	12	and	and	CCONJ
inlawrev-3453	40	13	offer	offer	VERB
inlawrev-3453	40	14	suggestions	suggestion	NOUN
inlawrev-3453	40	15	on	on	ADP
inlawrev-3453	40	16	how	how	SCONJ
inlawrev-3453	40	17	to	to	PART
inlawrev-3453	40	18	improve	improve	VERB
inlawrev-3453	40	19	the	the	DET
inlawrev-3453	40	20	relationship	relationship	NOUN
inlawrev-3453	40	21	between	between	ADP
inlawrev-3453	40	22	the	the	DET
inlawrev-3453	40	23	insurance	insurance	NOUN
inlawrev-3453	40	24	companies	company	NOUN
inlawrev-3453	40	25	and	and	CCONJ
inlawrev-3453	40	26	their	their	PRON
inlawrev-3453	40	27	outside	outside	ADJ
inlawrev-3453	40	28	defense	defense	NOUN
inlawrev-3453	40	29	counsel	counsel	NOUN
inlawrev-3453	40	30	.	.	PUNCT
inlawrev-3453	41	1	i.	i.	PROPN
inlawrev-3453	41	2	the	the	DET
inlawrev-3453	41	3	audit	audit	NOUN
inlawrev-3453	41	4	process	process	NOUN
inlawrev-3453	41	5	most	most	ADJ
inlawrev-3453	41	6	liability	liability	NOUN
inlawrev-3453	41	7	insurance	insurance	NOUN
inlawrev-3453	41	8	policies	policy	NOUN
inlawrev-3453	41	9	contain	contain	VERB
inlawrev-3453	41	10	"	"	PUNCT
inlawrev-3453	41	11	duty	duty	NOUN
inlawrev-3453	41	12	to	to	PART
inlawrev-3453	41	13	defend	defend	VERB
inlawrev-3453	41	14	"	"	PUNCT
inlawrev-3453	41	15	provisions	provision	NOUN
inlawrev-3453	41	16	that	that	PRON
inlawrev-3453	41	17	create	create	VERB
inlawrev-3453	41	18	an	an	DET
inlawrev-3453	41	19	obligation	obligation	NOUN
inlawrev-3453	41	20	for	for	SCONJ
inlawrev-3453	41	21	the	the	DET
inlawrev-3453	41	22	insurance	insurance	NOUN
inlawrev-3453	41	23	carrier	carrier	NOUN
inlawrev-3453	41	24	to	to	PART
inlawrev-3453	41	25	defend	defend	VERB
inlawrev-3453	41	26	the	the	DET
inlawrev-3453	41	27	insured	insure	VERB
inlawrev-3453	41	28	in	in	ADP
inlawrev-3453	41	29	the	the	DET
inlawrev-3453	41	30	event	event	NOUN
inlawrev-3453	41	31	of	of	ADP
inlawrev-3453	41	32	a	a	DET
inlawrev-3453	41	33	lawsuit	lawsuit	NOUN
inlawrev-3453	41	34	resulting	result	VERB
inlawrev-3453	41	35	from	from	ADP
inlawrev-3453	41	36	a	a	DET
inlawrev-3453	41	37	covered	covered	ADJ
inlawrev-3453	41	38	occurrence	occurrence	NOUN
inlawrev-3453	41	39	.	.	PUNCT
inlawrev-3453	42	1	9	9	NUM
inlawrev-3453	42	2	the	the	DET
inlawrev-3453	42	3	carrier	carrier	NOUN
inlawrev-3453	42	4	is	be	AUX
inlawrev-3453	42	5	financially	financially	ADV
inlawrev-3453	42	6	responsible	responsible	ADJ
inlawrev-3453	42	7	for	for	ADP
inlawrev-3453	42	8	the	the	DET
inlawrev-3453	42	9	attorney	attorney	NOUN
inlawrev-3453	42	10	's	's	PART
inlawrev-3453	42	11	defense	defense	NOUN
inlawrev-3453	42	12	cost	cost	NOUN
inlawrev-3453	42	13	and	and	CCONJ
inlawrev-3453	42	14	the	the	DET
inlawrev-3453	42	15	bill	bill	NOUN
inlawrev-3453	42	16	is	be	AUX
inlawrev-3453	42	17	generally	generally	ADV
inlawrev-3453	42	18	sent	send	VERB
inlawrev-3453	42	19	directly	directly	ADV
inlawrev-3453	42	20	to	to	ADP
inlawrev-3453	42	21	the	the	DET
inlawrev-3453	42	22	carrier	carrier	NOUN
inlawrev-3453	42	23	.	.	PUNCT
inlawrev-3453	43	1	in	in	ADP
inlawrev-3453	43	2	an	an	DET
inlawrev-3453	43	3	attempt	attempt	NOUN
inlawrev-3453	43	4	to	to	PART
inlawrev-3453	43	5	control	control	VERB
inlawrev-3453	43	6	litigation	litigation	NOUN
inlawrev-3453	43	7	costs	cost	NOUN
inlawrev-3453	43	8	,	,	PUNCT
inlawrev-3453	43	9	insurance	insurance	NOUN
inlawrev-3453	43	10	carriers	carrier	NOUN
inlawrev-3453	43	11	historically	historically	ADV
inlawrev-3453	43	12	assigned	assign	VERB
inlawrev-3453	43	13	experienced	experienced	ADJ
inlawrev-3453	43	14	claims	claim	NOUN
inlawrev-3453	43	15	professionals	professional	NOUN
inlawrev-3453	43	16	the	the	DET
inlawrev-3453	43	17	responsibility	responsibility	NOUN
inlawrev-3453	43	18	of	of	ADP
inlawrev-3453	43	19	scrutinizing	scrutinize	VERB
inlawrev-3453	43	20	the	the	DET
inlawrev-3453	43	21	fees	fee	NOUN
inlawrev-3453	43	22	charged	charge	VERB
inlawrev-3453	43	23	by	by	ADP
inlawrev-3453	43	24	the	the	DET
inlawrev-3453	43	25	defense	defense	NOUN
inlawrev-3453	43	26	attorney	attorney	NOUN
inlawrev-3453	43	27	.	.	PUNCT
inlawrev-3453	44	1	10	10	NUM
inlawrev-3453	44	2	the	the	DET
inlawrev-3453	44	3	audit	audit	NOUN
inlawrev-3453	44	4	constituted	constitute	VERB
inlawrev-3453	44	5	an	an	DET
inlawrev-3453	44	6	effort	effort	NOUN
inlawrev-3453	44	7	to	to	PART
inlawrev-3453	44	8	determine	determine	VERB
inlawrev-3453	44	9	not	not	PART
inlawrev-3453	44	10	only	only	ADV
inlawrev-3453	44	11	the	the	DET
inlawrev-3453	44	12	reasonableness	reasonableness	NOUN
inlawrev-3453	44	13	ofcharges	ofcharge	NOUN
inlawrev-3453	44	14	and	and	CCONJ
inlawrev-3453	44	15	expenses	expense	NOUN
inlawrev-3453	44	16	,	,	PUNCT
inlawrev-3453	44	17	but	but	CCONJ
inlawrev-3453	44	18	also	also	ADV
inlawrev-3453	44	19	compliance	compliance	NOUN
inlawrev-3453	44	20	with	with	ADP
inlawrev-3453	44	21	the	the	DET
inlawrev-3453	44	22	carrier	carrier	NOUN
inlawrev-3453	44	23	's	's	PART
inlawrev-3453	44	24	billing	billing	NOUN
inlawrev-3453	44	25	requirements	requirement	NOUN
inlawrev-3453	44	26	.	.	PUNCT
inlawrev-3453	44	27	"	"	PUNCT
inlawrev-3453	45	1	audits	audit	NOUN
inlawrev-3453	45	2	are	be	AUX
inlawrev-3453	45	3	a	a	DET
inlawrev-3453	45	4	means	means	NOUN
inlawrev-3453	45	5	by	by	ADP
inlawrev-3453	45	6	which	which	PRON
inlawrev-3453	45	7	insurance	insurance	NOUN
inlawrev-3453	45	8	carriers	carrier	NOUN
inlawrev-3453	45	9	can	can	AUX
inlawrev-3453	45	10	exercise	exercise	VERB
inlawrev-3453	45	11	their	their	PRON
inlawrev-3453	45	12	"	"	PUNCT
inlawrev-3453	45	13	rights	right	NOUN
inlawrev-3453	45	14	to	to	PART
inlawrev-3453	45	15	monitor	monitor	VERB
inlawrev-3453	45	16	the	the	DET
inlawrev-3453	45	17	reasonableness	reasonableness	NOUN
inlawrev-3453	45	18	of	of	ADP
inlawrev-3453	45	19	the	the	DET
inlawrev-3453	45	20	fees	fee	NOUN
inlawrev-3453	45	21	charged	charge	VERB
inlawrev-3453	45	22	and	and	CCONJ
inlawrev-3453	45	23	the	the	DET
inlawrev-3453	45	24	propriety	propriety	NOUN
inlawrev-3453	45	25	of	of	ADP
inlawrev-3453	45	26	the	the	DET
inlawrev-3453	45	27	legal	legal	ADJ
inlawrev-3453	45	28	services	service	NOUN
inlawrev-3453	45	29	performed	perform	VERB
inlawrev-3453	45	30	.	.	PUNCT
inlawrev-3453	45	31	"	"	PUNCT
inlawrev-3453	46	1	12	12	NUM
inlawrev-3453	46	2	a.	a.	NOUN
inlawrev-3453	46	3	types	type	NOUN
inlawrev-3453	46	4	ofaudits	ofaudit	VERB
inlawrev-3453	46	5	"	"	PUNCT
inlawrev-3453	46	6	there	there	PRON
inlawrev-3453	46	7	is	be	VERB
inlawrev-3453	46	8	no	no	DET
inlawrev-3453	46	9	single	single	ADJ
inlawrev-3453	46	10	method	method	NOUN
inlawrev-3453	46	11	or	or	CCONJ
inlawrev-3453	46	12	procedure	procedure	NOUN
inlawrev-3453	46	13	by	by	ADP
inlawrev-3453	46	14	which	which	PRON
inlawrev-3453	46	15	legal	legal	ADJ
inlawrev-3453	46	16	bill	bill	NOUN
inlawrev-3453	46	17	audits	audit	NOUN
inlawrev-3453	46	18	are	be	AUX
inlawrev-3453	46	19	8	8	NUM
inlawrev-3453	46	20	.	.	PUNCT
inlawrev-3453	47	1	see	see	VERB
inlawrev-3453	47	2	michael	michael	PROPN
inlawrev-3453	47	3	booth	booth	PROPN
inlawrev-3453	47	4	,	,	PUNCT
inlawrev-3453	47	5	state	state	NOUN
inlawrev-3453	47	6	ethics	ethic	NOUN
inlawrev-3453	47	7	bans	ban	NOUN
inlawrev-3453	47	8	on	on	ADP
inlawrev-3453	47	9	outside	outside	ADJ
inlawrev-3453	47	10	fee	fee	NOUN
inlawrev-3453	47	11	audits	audits	NOUN
inlawrev-3453	47	12	mounting	mount	VERB
inlawrev-3453	47	13	:	:	PUNCT
inlawrev-3453	47	14	third	third	ADJ
inlawrev-3453	47	15	-	-	PUNCT
inlawrev-3453	47	16	party	party	NOUN
inlawrev-3453	47	17	access	access	NOUN
inlawrev-3453	47	18	to	to	ADP
inlawrev-3453	47	19	files	file	NOUN
inlawrev-3453	47	20	found	find	VERB
inlawrev-3453	47	21	to	to	PART
inlawrev-3453	47	22	violate	violate	VERB
inlawrev-3453	47	23	attorney	attorney	NOUN
inlawrev-3453	47	24	-	-	PUNCT
inlawrev-3453	47	25	client	client	NOUN
inlawrev-3453	47	26	confidentiality	confidentiality	NOUN
inlawrev-3453	47	27	,	,	PUNCT
inlawrev-3453	47	28	154	154	NUM
inlawrev-3453	47	29	nj	nj	NOUN
inlawrev-3453	47	30	.	.	PUNCT
inlawrev-3453	48	1	l.j	l.j	PROPN
inlawrev-3453	48	2	.	.	PROPN
inlawrev-3453	48	3	,	,	PUNCT
inlawrev-3453	48	4	oct	oct	PROPN
inlawrev-3453	48	5	.	.	PROPN
inlawrev-3453	48	6	12	12	NUM
inlawrev-3453	48	7	,	,	PUNCT
inlawrev-3453	48	8	1998	1998	NUM
inlawrev-3453	48	9	,	,	PUNCT
inlawrev-3453	48	10	at	at	ADP
inlawrev-3453	48	11	93	93	NUM
inlawrev-3453	48	12	.	.	PUNCT
inlawrev-3453	49	1	9	9	X
inlawrev-3453	49	2	.	.	X
inlawrev-3453	49	3	see	see	VERB
inlawrev-3453	49	4	heist	heist	NOUN
inlawrev-3453	49	5	,	,	PUNCT
inlawrev-3453	49	6	supra	supra	PROPN
inlawrev-3453	49	7	note	note	NOUN
inlawrev-3453	49	8	1	1	NUM
inlawrev-3453	49	9	,	,	PUNCT
inlawrev-3453	49	10	at	at	ADP
inlawrev-3453	49	11	223	223	NUM
inlawrev-3453	49	12	.	.	PUNCT
inlawrev-3453	50	1	a	a	DET
inlawrev-3453	50	2	typical	typical	ADJ
inlawrev-3453	50	3	duty	duty	NOUN
inlawrev-3453	50	4	to	to	PART
inlawrev-3453	50	5	defend	defend	VERB
inlawrev-3453	50	6	provision	provision	NOUN
inlawrev-3453	50	7	of	of	ADP
inlawrev-3453	50	8	an	an	DET
inlawrev-3453	50	9	insurance	insurance	NOUN
inlawrev-3453	50	10	contract	contract	NOUN
inlawrev-3453	50	11	might	might	AUX
inlawrev-3453	50	12	read	read	VERB
inlawrev-3453	50	13	:	:	PUNCT
inlawrev-3453	50	14	"	"	PUNCT
inlawrev-3453	50	15	the	the	DET
inlawrev-3453	50	16	company	company	NOUN
inlawrev-3453	50	17	shall	shall	AUX
inlawrev-3453	50	18	have	have	VERB
inlawrev-3453	50	19	the	the	DET
inlawrev-3453	50	20	right	right	NOUN
inlawrev-3453	50	21	and	and	CCONJ
inlawrev-3453	50	22	the	the	DET
inlawrev-3453	50	23	duty	duty	NOUN
inlawrev-3453	50	24	to	to	PART
inlawrev-3453	50	25	appoint	appoint	VERB
inlawrev-3453	50	26	counsel	counsel	NOUN
inlawrev-3453	50	27	and	and	CCONJ
inlawrev-3453	50	28	to	to	PART
inlawrev-3453	50	29	defend	defend	VERB
inlawrev-3453	50	30	any	any	DET
inlawrev-3453	50	31	suit	suit	NOUN
inlawrev-3453	50	32	against	against	ADP
inlawrev-3453	50	33	the	the	DET
inlawrev-3453	50	34	insured	insured	ADJ
inlawrev-3453	50	35	seeking	seeking	NOUN
inlawrev-3453	50	36	damages	damage	NOUN
inlawrev-3453	50	37	which	which	PRON
inlawrev-3453	50	38	are	be	AUX
inlawrev-3453	50	39	payable	payable	ADJ
inlawrev-3453	50	40	under	under	ADP
inlawrev-3453	50	41	the	the	DET
inlawrev-3453	50	42	terms	term	NOUN
inlawrev-3453	50	43	of	of	ADP
inlawrev-3453	50	44	this	this	DET
inlawrev-3453	50	45	policy	policy	NOUN
inlawrev-3453	50	46	,	,	PUNCT
inlawrev-3453	50	47	even	even	ADV
inlawrev-3453	50	48	if	if	SCONJ
inlawrev-3453	50	49	any	any	PRON
inlawrev-3453	50	50	of	of	ADP
inlawrev-3453	50	51	the	the	DET
inlawrev-3453	50	52	allegations	allegation	NOUN
inlawrev-3453	50	53	of	of	ADP
inlawrev-3453	50	54	such	such	ADJ
inlawrev-3453	50	55	suit	suit	NOUN
inlawrev-3453	50	56	are	be	AUX
inlawrev-3453	50	57	groundless	groundless	ADJ
inlawrev-3453	50	58	,	,	PUNCT
inlawrev-3453	50	59	false	false	ADJ
inlawrev-3453	50	60	or	or	CCONJ
inlawrev-3453	50	61	fraudulent	fraudulent	ADJ
inlawrev-3453	50	62	.	.	PUNCT
inlawrev-3453	50	63	"	"	PUNCT
inlawrev-3453	51	1	i	i	PRON
inlawrev-3453	51	2	d.	d.	PROPN
inlawrev-3453	51	3	1	1	NUM
inlawrev-3453	51	4	0	0	X
inlawrev-3453	51	5	.	.	PUNCT
inlawrev-3453	52	1	see	see	VERB
inlawrev-3453	52	2	douglas	douglas	PROPN
inlawrev-3453	52	3	r.	r.	PROPN
inlawrev-3453	52	4	richmond	richmond	PROPN
inlawrev-3453	52	5	,	,	PUNCT
inlawrev-3453	52	6	oflegal	oflegal	ADJ
inlawrev-3453	52	7	audits	audits	NOUN
inlawrev-3453	52	8	and	and	CCONJ
inlawrev-3453	52	9	legal	legal	ADJ
inlawrev-3453	52	10	ethics	ethic	NOUN
inlawrev-3453	52	11	,	,	PUNCT
inlawrev-3453	52	12	65	65	NUM
inlawrev-3453	52	13	def	def	ADJ
inlawrev-3453	53	1	.	.	PUNCT
inlawrev-3453	53	2	couns	couns	PROPN
inlawrev-3453	53	3	.	.	PUNCT
inlawrev-3453	54	1	j.	j.	PROPN
inlawrev-3453	54	2	5	5	NUM
inlawrev-3453	54	3	1	1	NUM
inlawrev-3453	54	4	2	2	NUM
inlawrev-3453	54	5	,	,	PUNCT
inlawrev-3453	54	6	512(1998	512(1998	NUM
inlawrev-3453	54	7	)	)	PUNCT
inlawrev-3453	54	8	.	.	PUNCT
inlawrev-3453	55	1	1	1	NUM
inlawrev-3453	55	2	1	1	NUM
inlawrev-3453	55	3	.	.	PUNCT
inlawrev-3453	56	1	see	see	VERB
inlawrev-3453	56	2	i	i	PRON
inlawrev-3453	56	3	d.	d.	PROPN
inlawrev-3453	56	4	1	1	NUM
inlawrev-3453	56	5	2	2	X
inlawrev-3453	56	6	.	.	PUNCT
inlawrev-3453	57	1	kent	kent	PROPN
inlawrev-3453	57	2	d.	d.	PROPN
inlawrev-3453	57	3	syverud	syverud	PROPN
inlawrev-3453	57	4	,	,	PUNCT
inlawrev-3453	57	5	the	the	DET
inlawrev-3453	57	6	ethics	ethic	NOUN
inlawrev-3453	57	7	ofinsurer	ofinsurer	VERB
inlawrev-3453	57	8	litigation	litigation	NOUN
inlawrev-3453	57	9	management	management	NOUN
inlawrev-3453	57	10	guidelines	guideline	NOUN
inlawrev-3453	57	11	and	and	CCONJ
inlawrev-3453	57	12	legal	legal	ADJ
inlawrev-3453	57	13	audits	audits	NOUN
inlawrev-3453	57	14	,	,	PUNCT
inlawrev-3453	57	15	21	21	NUM
inlawrev-3453	57	16	ins	in	NOUN
inlawrev-3453	57	17	.	.	PUNCT
inlawrev-3453	58	1	litig	litig	PROPN
inlawrev-3453	58	2	.	.	PUNCT
inlawrev-3453	59	1	rep	rep	PROPN
inlawrev-3453	59	2	.	.	PROPN
inlawrev-3453	59	3	180	180	NUM
inlawrev-3453	59	4	,	,	PUNCT
inlawrev-3453	59	5	189(1999	189(1999	NUM
inlawrev-3453	59	6	)	)	PUNCT
inlawrev-3453	59	7	.	.	PUNCT
inlawrev-3453	60	1	the	the	DET
inlawrev-3453	60	2	reasonableness	reasonableness	NOUN
inlawrev-3453	60	3	ofthe	ofthe	ADJ
inlawrev-3453	60	4	attorney	attorney	NOUN
inlawrev-3453	60	5	's	's	PART
inlawrev-3453	60	6	fee	fee	NOUN
inlawrev-3453	60	7	goes	go	VERB
inlawrev-3453	60	8	to	to	ADP
inlawrev-3453	60	9	more	more	ADJ
inlawrev-3453	60	10	than	than	ADP
inlawrev-3453	60	11	the	the	DET
inlawrev-3453	60	12	carrier	carrier	NOUN
inlawrev-3453	60	13	's	's	PART
inlawrev-3453	60	14	subjective	subjective	ADJ
inlawrev-3453	60	15	determination	determination	NOUN
inlawrev-3453	60	16	.	.	PUNCT
inlawrev-3453	61	1	attorneys	attorney	NOUN
inlawrev-3453	61	2	are	be	AUX
inlawrev-3453	61	3	ethically	ethically	ADV
inlawrev-3453	61	4	bound	bind	VERB
inlawrev-3453	61	5	to	to	PART
inlawrev-3453	61	6	charge	charge	VERB
inlawrev-3453	61	7	only	only	ADJ
inlawrev-3453	61	8	fees	fee	NOUN
inlawrev-3453	61	9	that	that	PRON
inlawrev-3453	61	10	are	be	AUX
inlawrev-3453	61	11	"	"	PUNCT
inlawrev-3453	61	12	reasonable	reasonable	ADJ
inlawrev-3453	61	13	.	.	PUNCT
inlawrev-3453	61	14	"	"	PUNCT
inlawrev-3453	62	1	see	see	VERB
inlawrev-3453	62	2	model	model	NOUN
inlawrev-3453	62	3	rules	rule	NOUN
inlawrev-3453	62	4	of	of	ADP
inlawrev-3453	62	5	prof'l	prof'l	PROPN
inlawrev-3453	62	6	conduct	conduct	VERB
inlawrev-3453	62	7	r.	r.	NOUN
inlawrev-3453	62	8	1.5	1.5	NUM
inlawrev-3453	62	9	(	(	PUNCT
inlawrev-3453	62	10	1999	1999	NUM
inlawrev-3453	62	11	)	)	PUNCT
inlawrev-3453	62	12	.	.	PUNCT
inlawrev-3453	63	1	reasonableness	reasonableness	NOUN
inlawrev-3453	63	2	is	be	AUX
inlawrev-3453	63	3	determined	determine	VERB
inlawrev-3453	63	4	by	by	ADP
inlawrev-3453	63	5	a	a	DET
inlawrev-3453	63	6	number	number	NOUN
inlawrev-3453	63	7	of	of	ADP
inlawrev-3453	63	8	factors	factor	NOUN
inlawrev-3453	63	9	including	include	VERB
inlawrev-3453	63	10	,	,	PUNCT
inlawrev-3453	63	11	but	but	CCONJ
inlawrev-3453	63	12	not	not	PART
inlawrev-3453	63	13	limited	limit	VERB
inlawrev-3453	63	14	to	to	ADP
inlawrev-3453	63	15	,	,	PUNCT
inlawrev-3453	63	16	"	"	PUNCT
inlawrev-3453	63	17	novelty	novelty	NOUN
inlawrev-3453	63	18	and	and	CCONJ
inlawrev-3453	63	19	difficulty	difficulty	NOUN
inlawrev-3453	63	20	of	of	ADP
inlawrev-3453	63	21	the	the	DET
inlawrev-3453	63	22	questions	question	NOUN
inlawrev-3453	63	23	involved	involve	VERB
inlawrev-3453	63	24	,	,	PUNCT
inlawrev-3453	63	25	and	and	CCONJ
inlawrev-3453	63	26	the	the	DET
inlawrev-3453	63	27	skill	skill	NOUN
inlawrev-3453	63	28	requisite	requisite	VERB
inlawrev-3453	63	29	to	to	PART
inlawrev-3453	63	30	perform	perform	VERB
inlawrev-3453	63	31	the	the	DET
inlawrev-3453	63	32	legal	legal	ADJ
inlawrev-3453	63	33	service	service	NOUN
inlawrev-3453	63	34	properly	properly	ADV
inlawrev-3453	63	35	,	,	PUNCT
inlawrev-3453	63	36	[	[	X
inlawrev-3453	63	37	nature	nature	NOUN
inlawrev-3453	63	38	and	and	CCONJ
inlawrev-3453	63	39	length	length	NOUN
inlawrev-3453	63	40	of	of	ADP
inlawrev-3453	63	41	relationship	relationship	NOUN
inlawrev-3453	63	42	,	,	PUNCT
inlawrev-3453	63	43	and	and	CCONJ
inlawrev-3453	63	44	]	]	PUNCT
inlawrev-3453	63	45	the	the	DET
inlawrev-3453	63	46	fee	fee	NOUN
inlawrev-3453	63	47	customarily	customarily	ADV
inlawrev-3453	63	48	charged	charge	VERB
inlawrev-3453	63	49	in	in	ADP
inlawrev-3453	63	50	the	the	DET
inlawrev-3453	63	51	locality	locality	NOUN
inlawrev-3453	63	52	.	.	PUNCT
inlawrev-3453	63	53	"	"	PUNCT
inlawrev-3453	64	1	i	i	PRON
inlawrev-3453	64	2	d.	d.	PROPN
inlawrev-3453	64	3	2000	2000	NUM
inlawrev-3453	64	4	]	]	PUNCT
inlawrev-3453	64	5	fee	fee	NOUN
inlawrev-3453	64	6	audits	audits	NOUN
inlawrev-3453	64	7	18	18	NUM
inlawrev-3453	64	8	conducted	conduct	VERB
inlawrev-3453	64	9	.	.	PUNCT
inlawrev-3453	64	10	"	"	PUNCT
inlawrev-3453	65	1	13	13	NUM
inlawrev-3453	65	2	legal	legal	ADJ
inlawrev-3453	65	3	fee	fee	NOUN
inlawrev-3453	65	4	audits	audits	NOUN
inlawrev-3453	65	5	take	take	VERB
inlawrev-3453	65	6	many	many	ADJ
inlawrev-3453	65	7	forms	form	NOUN
inlawrev-3453	65	8	;	;	PUNCT
inlawrev-3453	65	9	they	they	PRON
inlawrev-3453	65	10	range	range	VERB
inlawrev-3453	65	11	from	from	ADP
inlawrev-3453	65	12	"	"	PUNCT
inlawrev-3453	65	13	superficial	superficial	ADJ
inlawrev-3453	65	14	"	"	PUNCT
inlawrev-3453	65	15	to	to	ADP
inlawrev-3453	65	16	"	"	PUNCT
inlawrev-3453	65	17	comprehensive	comprehensive	ADJ
inlawrev-3453	65	18	.	.	PUNCT
inlawrev-3453	65	19	"	"	PUNCT
inlawrev-3453	66	1	14	14	NUM
inlawrev-3453	66	2	the	the	DET
inlawrev-3453	66	3	most	most	ADV
inlawrev-3453	66	4	comprehensive	comprehensive	ADJ
inlawrev-3453	66	5	audit	audit	NOUN
inlawrev-3453	66	6	involves	involve	VERB
inlawrev-3453	66	7	the	the	DET
inlawrev-3453	66	8	application	application	NOUN
inlawrev-3453	66	9	of	of	ADP
inlawrev-3453	66	10	a	a	DET
inlawrev-3453	66	11	computerized	computerized	ADJ
inlawrev-3453	66	12	program	program	NOUN
inlawrev-3453	66	13	and	and	CCONJ
inlawrev-3453	66	14	a	a	DET
inlawrev-3453	66	15	visit	visit	NOUN
inlawrev-3453	66	16	to	to	ADP
inlawrev-3453	66	17	the	the	DET
inlawrev-3453	66	18	law	law	NOUN
inlawrev-3453	66	19	firm	firm	NOUN
inlawrev-3453	66	20	.	.	PUNCT
inlawrev-3453	67	1	15	15	NUM
inlawrev-3453	68	1	the	the	DET
inlawrev-3453	68	2	visiting	visit	VERB
inlawrev-3453	68	3	auditor	auditor	NOUN
inlawrev-3453	68	4	interviews	interview	NOUN
inlawrev-3453	68	5	key	key	ADJ
inlawrev-3453	68	6	law	law	NOUN
inlawrev-3453	68	7	firm	firm	NOUN
inlawrev-3453	68	8	personnel	personnel	NOUN
inlawrev-3453	68	9	and	and	CCONJ
inlawrev-3453	68	10	reviews	review	NOUN
inlawrev-3453	68	11	"	"	PUNCT
inlawrev-3453	68	12	all	all	DET
inlawrev-3453	68	13	fee	fee	NOUN
inlawrev-3453	68	14	and	and	CCONJ
inlawrev-3453	68	15	expense	expense	NOUN
inlawrev-3453	68	16	entries	entry	NOUN
inlawrev-3453	68	17	,	,	PUNCT
inlawrev-3453	68	18	law	law	NOUN
inlawrev-3453	68	19	firm	firm	NOUN
inlawrev-3453	68	20	work	work	NOUN
inlawrev-3453	68	21	product	product	NOUN
inlawrev-3453	68	22	,	,	PUNCT
inlawrev-3453	68	23	expense	expense	NOUN
inlawrev-3453	68	24	documentation	documentation	NOUN
inlawrev-3453	68	25	,	,	PUNCT
inlawrev-3453	68	26	pre	pre	NOUN
inlawrev-3453	68	27	-	-	NOUN
inlawrev-3453	68	28	bills	bill	NOUN
inlawrev-3453	68	29	and	and	CCONJ
inlawrev-3453	68	30	time	time	NOUN
inlawrev-3453	68	31	sheets	sheet	NOUN
inlawrev-3453	68	32	.	.	PUNCT
inlawrev-3453	68	33	"	"	PUNCT
inlawrev-3453	69	1	16	16	NUM
inlawrev-3453	69	2	slightly	slightly	ADV
inlawrev-3453	69	3	less	less	ADV
inlawrev-3453	69	4	-	-	PUNCT
inlawrev-3453	69	5	comprehensive	comprehensive	ADJ
inlawrev-3453	69	6	audits	audits	NOUN
inlawrev-3453	69	7	include	include	VERB
inlawrev-3453	69	8	an	an	DET
inlawrev-3453	69	9	examination	examination	NOUN
inlawrev-3453	69	10	ofall	ofall	ADV
inlawrev-3453	69	11	the	the	DET
inlawrev-3453	69	12	same	same	ADJ
inlawrev-3453	69	13	paper	paper	NOUN
inlawrev-3453	69	14	work	work	NOUN
inlawrev-3453	69	15	,	,	PUNCT
inlawrev-3453	69	16	but	but	CCONJ
inlawrev-3453	69	17	no	no	DET
inlawrev-3453	69	18	on	on	ADP
inlawrev-3453	69	19	-	-	PUNCT
inlawrev-3453	69	20	site	site	NOUN
inlawrev-3453	69	21	visit	visit	NOUN
inlawrev-3453	69	22	or	or	CCONJ
inlawrev-3453	69	23	interviews	interview	NOUN
inlawrev-3453	69	24	are	be	AUX
inlawrev-3453	69	25	performed	perform	VERB
inlawrev-3453	69	26	.	.	PUNCT
inlawrev-3453	70	1	17	17	NUM
inlawrev-3453	70	2	still	still	ADV
inlawrev-3453	70	3	less	less	ADV
inlawrev-3453	70	4	comprehensive	comprehensive	ADJ
inlawrev-3453	70	5	audits	audits	NOUN
inlawrev-3453	70	6	include	include	VERB
inlawrev-3453	70	7	a	a	DET
inlawrev-3453	70	8	review	review	NOUN
inlawrev-3453	70	9	of	of	ADP
inlawrev-3453	70	10	all	all	DET
inlawrev-3453	70	11	"	"	PUNCT
inlawrev-3453	70	12	'	'	PUNCT
inlawrev-3453	70	13	the	the	DET
inlawrev-3453	70	14	law	law	NOUN
inlawrev-3453	70	15	firm	firm	NOUN
inlawrev-3453	70	16	's	's	PART
inlawrev-3453	70	17	fee	fee	NOUN
inlawrev-3453	70	18	and	and	CCONJ
inlawrev-3453	70	19	expense	expense	NOUN
inlawrev-3453	70	20	billing	billing	NOUN
inlawrev-3453	70	21	'	'	PUNCT
inlawrev-3453	70	22	without	without	ADP
inlawrev-3453	70	23	reviewing	review	VERB
inlawrev-3453	70	24	'	'	PUNCT
inlawrev-3453	70	25	any	any	DET
inlawrev-3453	70	26	expense	expense	NOUN
inlawrev-3453	70	27	documentation	documentation	NOUN
inlawrev-3453	70	28	,	,	PUNCT
inlawrev-3453	70	29	work	work	NOUN
inlawrev-3453	70	30	product	product	NOUN
inlawrev-3453	70	31	,	,	PUNCT
inlawrev-3453	70	32	pre	pre	NOUN
inlawrev-3453	70	33	-	-	NOUN
inlawrev-3453	70	34	bills	bill	NOUN
inlawrev-3453	70	35	or	or	CCONJ
inlawrev-3453	70	36	time	time	NOUN
inlawrev-3453	70	37	sheets	sheet	NOUN
inlawrev-3453	70	38	.	.	PUNCT
inlawrev-3453	70	39	'	'	PUNCT
inlawrev-3453	71	1	"	"	PUNCT
inlawrev-3453	71	2	18	18	NUM
inlawrev-3453	71	3	the	the	DET
inlawrev-3453	71	4	least	least	ADV
inlawrev-3453	71	5	comprehensive	comprehensive	ADJ
inlawrev-3453	71	6	audits	audits	NOUN
inlawrev-3453	71	7	consist	consist	VERB
inlawrev-3453	71	8	of	of	ADP
inlawrev-3453	71	9	a	a	DET
inlawrev-3453	71	10	report	report	NOUN
inlawrev-3453	71	11	that	that	PRON
inlawrev-3453	71	12	addresses	address	VERB
inlawrev-3453	71	13	specific	specific	ADJ
inlawrev-3453	71	14	concerns	concern	NOUN
inlawrev-3453	71	15	or	or	CCONJ
inlawrev-3453	71	16	issues	issue	NOUN
inlawrev-3453	71	17	identified	identify	VERB
inlawrev-3453	71	18	from	from	ADP
inlawrev-3453	71	19	the	the	DET
inlawrev-3453	71	20	attorney	attorney	NOUN
inlawrev-3453	71	21	's	's	PART
inlawrev-3453	71	22	billing	billing	NOUN
inlawrev-3453	71	23	entries	entry	NOUN
inlawrev-3453	71	24	.	.	PUNCT
inlawrev-3453	72	1	19	19	NUM
inlawrev-3453	72	2	the	the	DET
inlawrev-3453	72	3	various	various	ADJ
inlawrev-3453	72	4	types	type	NOUN
inlawrev-3453	72	5	of	of	ADP
inlawrev-3453	72	6	audits	audits	NOUN
inlawrev-3453	72	7	exist	exist	VERB
inlawrev-3453	72	8	because	because	SCONJ
inlawrev-3453	72	9	firms	firm	NOUN
inlawrev-3453	72	10	are	be	AUX
inlawrev-3453	72	11	audited	audit	VERB
inlawrev-3453	72	12	for	for	ADP
inlawrev-3453	72	13	several	several	ADJ
inlawrev-3453	72	14	different	different	ADJ
inlawrev-3453	72	15	reasons	reason	NOUN
inlawrev-3453	72	16	.	.	PUNCT
inlawrev-3453	73	1	20	20	NUM
inlawrev-3453	73	2	some	some	DET
inlawrev-3453	73	3	audits	audits	NOUN
inlawrev-3453	73	4	may	may	AUX
inlawrev-3453	73	5	be	be	AUX
inlawrev-3453	73	6	ordered	order	VERB
inlawrev-3453	73	7	if	if	SCONJ
inlawrev-3453	73	8	the	the	DET
inlawrev-3453	73	9	insurance	insurance	NOUN
inlawrev-3453	73	10	company	company	NOUN
inlawrev-3453	73	11	suspects	suspect	VERB
inlawrev-3453	73	12	that	that	SCONJ
inlawrev-3453	73	13	the	the	DET
inlawrev-3453	73	14	law	law	NOUN
inlawrev-3453	73	15	firm	firm	NOUN
inlawrev-3453	73	16	is	be	AUX
inlawrev-3453	73	17	issuing	issue	VERB
inlawrev-3453	73	18	fraudulent	fraudulent	ADJ
inlawrev-3453	73	19	bills	bill	NOUN
inlawrev-3453	73	20	.	.	PUNCT
inlawrev-3453	74	1	21	21	NUM
inlawrev-3453	74	2	in	in	ADP
inlawrev-3453	74	3	this	this	DET
inlawrev-3453	74	4	type	type	NOUN
inlawrev-3453	74	5	of	of	ADP
inlawrev-3453	74	6	audit	audit	NOUN
inlawrev-3453	74	7	,	,	PUNCT
inlawrev-3453	74	8	the	the	DET
inlawrev-3453	74	9	auditor	auditor	NOUN
inlawrev-3453	74	10	would	would	AUX
inlawrev-3453	74	11	compare	compare	VERB
inlawrev-3453	74	12	invoices	invoice	NOUN
inlawrev-3453	74	13	,	,	PUNCT
inlawrev-3453	74	14	documents	document	NOUN
inlawrev-3453	74	15	,	,	PUNCT
inlawrev-3453	74	16	and	and	CCONJ
inlawrev-3453	74	17	correspondence	correspondence	NOUN
inlawrev-3453	74	18	for	for	ADP
inlawrev-3453	74	19	which	which	PRON
inlawrev-3453	74	20	the	the	DET
inlawrev-3453	74	21	firm	firm	NOUN
inlawrev-3453	74	22	billed	bill	VERB
inlawrev-3453	74	23	,	,	PUNCT
inlawrev-3453	74	24	against	against	ADP
inlawrev-3453	74	25	the	the	DET
inlawrev-3453	74	26	actual	actual	ADJ
inlawrev-3453	74	27	submitted	submit	VERB
inlawrev-3453	74	28	bill	bill	NOUN
inlawrev-3453	74	29	.	.	PUNCT
inlawrev-3453	75	1	22	22	NUM
inlawrev-3453	75	2	another	another	DET
inlawrev-3453	75	3	common	common	ADJ
inlawrev-3453	75	4	reason	reason	NOUN
inlawrev-3453	75	5	for	for	ADP
inlawrev-3453	75	6	a	a	DET
inlawrev-3453	75	7	legal	legal	ADJ
inlawrev-3453	75	8	fee	fee	NOUN
inlawrev-3453	75	9	audit	audit	NOUN
inlawrev-3453	75	10	is	be	AUX
inlawrev-3453	75	11	concern	concern	NOUN
inlawrev-3453	75	12	that	that	SCONJ
inlawrev-3453	75	13	the	the	DET
inlawrev-3453	75	14	law	law	NOUN
inlawrev-3453	75	15	firm	firm	NOUN
inlawrev-3453	75	16	is	be	AUX
inlawrev-3453	75	17	acting	act	VERB
inlawrev-3453	75	18	inefficiently	inefficiently	ADV
inlawrev-3453	75	19	,	,	PUNCT
inlawrev-3453	75	20	thus	thus	ADV
inlawrev-3453	75	21	costing	cost	VERB
inlawrev-3453	75	22	the	the	DET
inlawrev-3453	75	23	insurance	insurance	NOUN
inlawrev-3453	75	24	company	company	NOUN
inlawrev-3453	75	25	more	more	ADJ
inlawrev-3453	75	26	than	than	SCONJ
inlawrev-3453	75	27	warranted.23	warranted.23	VERB
inlawrev-3453	75	28	this	this	DET
inlawrev-3453	75	29	type	type	NOUN
inlawrev-3453	75	30	of	of	ADP
inlawrev-3453	75	31	audit	audit	NOUN
inlawrev-3453	75	32	would	would	AUX
inlawrev-3453	75	33	include	include	VERB
inlawrev-3453	75	34	reviewing	review	VERB
inlawrev-3453	75	35	bills	bill	NOUN
inlawrev-3453	75	36	for	for	ADP
inlawrev-3453	75	37	staffing	staff	VERB
inlawrev-3453	75	38	inefficiencies	inefficiency	NOUN
inlawrev-3453	75	39	that	that	PRON
inlawrev-3453	75	40	adversely	adversely	ADV
inlawrev-3453	75	41	affect	affect	VERB
inlawrev-3453	75	42	the	the	DET
inlawrev-3453	75	43	legal	legal	ADJ
inlawrev-3453	75	44	costs	cost	NOUN
inlawrev-3453	75	45	.	.	PUNCT
inlawrev-3453	76	1	24	24	NUM
inlawrev-3453	76	2	b.	b.	PROPN
inlawrev-3453	76	3	the	the	DET
inlawrev-3453	76	4	development	development	NOUN
inlawrev-3453	76	5	ofthe	ofthe	NOUN
inlawrev-3453	76	6	auditing	auditing	NOUN
inlawrev-3453	76	7	industry	industry	NOUN
inlawrev-3453	76	8	regardless	regardless	ADV
inlawrev-3453	76	9	of	of	ADP
inlawrev-3453	76	10	the	the	DET
inlawrev-3453	76	11	type	type	NOUN
inlawrev-3453	76	12	and	and	CCONJ
inlawrev-3453	76	13	purpose	purpose	NOUN
inlawrev-3453	76	14	of	of	ADP
inlawrev-3453	76	15	the	the	DET
inlawrev-3453	76	16	audits	audits	NOUN
inlawrev-3453	76	17	performed	perform	VERB
inlawrev-3453	76	18	,	,	PUNCT
inlawrev-3453	76	19	insurance	insurance	NOUN
inlawrev-3453	76	20	companies	company	NOUN
inlawrev-3453	76	21	have	have	AUX
inlawrev-3453	76	22	begun	begin	VERB
inlawrev-3453	76	23	to	to	PART
inlawrev-3453	76	24	handle	handle	VERB
inlawrev-3453	76	25	them	they	PRON
inlawrev-3453	76	26	all	all	PRON
inlawrev-3453	76	27	in	in	ADP
inlawrev-3453	76	28	a	a	DET
inlawrev-3453	76	29	like	like	ADJ
inlawrev-3453	76	30	manner	manner	NOUN
inlawrev-3453	76	31	—	—	PUNCT
inlawrev-3453	76	32	by	by	ADP
inlawrev-3453	76	33	outsourcing	outsource	VERB
inlawrev-3453	76	34	the	the	DET
inlawrev-3453	76	35	work	work	NOUN
inlawrev-3453	76	36	.	.	PUNCT
inlawrev-3453	77	1	by	by	ADP
inlawrev-3453	77	2	the	the	DET
inlawrev-3453	77	3	early	early	ADJ
inlawrev-3453	77	4	1990s	1990	NOUN
inlawrev-3453	77	5	,	,	PUNCT
inlawrev-3453	77	6	insurance	insurance	NOUN
inlawrev-3453	77	7	carriers	carrier	NOUN
inlawrev-3453	77	8	began	begin	VERB
inlawrev-3453	77	9	hiring	hire	VERB
inlawrev-3453	77	10	outside	outside	ADJ
inlawrev-3453	77	11	firms	firm	NOUN
inlawrev-3453	77	12	to	to	PART
inlawrev-3453	77	13	perform	perform	VERB
inlawrev-3453	77	14	fee	fee	NOUN
inlawrev-3453	77	15	audits	audits	NOUN
inlawrev-3453	77	16	of	of	ADP
inlawrev-3453	77	17	their	their	PRON
inlawrev-3453	77	18	defense	defense	NOUN
inlawrev-3453	77	19	attorneys	attorney	NOUN
inlawrev-3453	77	20	or	or	CCONJ
inlawrev-3453	77	21	firms	firm	NOUN
inlawrev-3453	77	22	.	.	PUNCT
inlawrev-3453	78	1	25	25	NUM
inlawrev-3453	78	2	at	at	ADP
inlawrev-3453	78	3	the	the	DET
inlawrev-3453	78	4	same	same	ADJ
inlawrev-3453	78	5	time	time	NOUN
inlawrev-3453	78	6	,	,	PUNCT
inlawrev-3453	78	7	a	a	DET
inlawrev-3453	78	8	few	few	ADJ
inlawrev-3453	78	9	cases	case	NOUN
inlawrev-3453	78	10	involving	involve	VERB
inlawrev-3453	78	11	attorneys	attorney	NOUN
inlawrev-3453	78	12	overbil	overbil	VERB
inlawrev-3453	78	13	ling	le	VERB
inlawrev-3453	78	14	their	their	PRON
inlawrev-3453	78	15	insurance	insurance	NOUN
inlawrev-3453	78	16	company	company	NOUN
inlawrev-3453	78	17	clients	client	NOUN
inlawrev-3453	78	18	were	be	AUX
inlawrev-3453	78	19	highly	highly	ADV
inlawrev-3453	78	20	publicized	publicize	VERB
inlawrev-3453	78	21	.	.	PUNCT
inlawrev-3453	79	1	26	26	NUM
inlawrev-3453	79	2	in	in	ADP
inlawrev-3453	79	3	the	the	DET
inlawrev-3453	79	4	mid-1990s	mid-1990	NOUN
inlawrev-3453	79	5	,	,	PUNCT
inlawrev-3453	79	6	there	there	PRON
inlawrev-3453	79	7	was	be	VERB
inlawrev-3453	79	8	a	a	DET
inlawrev-3453	79	9	rash	rash	NOUN
inlawrev-3453	79	10	of	of	ADP
inlawrev-3453	79	11	high	high	ADJ
inlawrev-3453	79	12	-	-	PUNCT
inlawrev-3453	79	13	profile	profile	NOUN
inlawrev-3453	79	14	cases	case	NOUN
inlawrev-3453	79	15	involving	involve	VERB
inlawrev-3453	79	16	13	13	NUM
inlawrev-3453	79	17	.	.	PUNCT
inlawrev-3453	80	1	martin	martin	PROPN
inlawrev-3453	80	2	,	,	PUNCT
inlawrev-3453	80	3	supra	supra	PROPN
inlawrev-3453	80	4	note	note	NOUN
inlawrev-3453	80	5	2	2	NUM
inlawrev-3453	80	6	,	,	PUNCT
inlawrev-3453	80	7	at	at	ADP
inlawrev-3453	80	8	359	359	NUM
inlawrev-3453	80	9	.	.	PUNCT
inlawrev-3453	80	10	1	1	NUM
inlawrev-3453	80	11	4	4	NUM
inlawrev-3453	80	12	.	.	PUNCT
inlawrev-3453	80	13	matturro	matturro	PROPN
inlawrev-3453	80	14	,	,	PUNCT
inlawrev-3453	80	15	supra	supra	PROPN
inlawrev-3453	80	16	note	note	PROPN
inlawrev-3453	80	17	4	4	NUM
inlawrev-3453	80	18	,	,	PUNCT
inlawrev-3453	80	19	at	at	ADP
inlawrev-3453	80	20	1	1	NUM
inlawrev-3453	80	21	6	6	NUM
inlawrev-3453	80	22	.	.	NOUN
inlawrev-3453	80	23	15	15	NUM
inlawrev-3453	80	24	.	.	PUNCT
inlawrev-3453	81	1	see	see	VERB
inlawrev-3453	81	2	i	i	PRON
inlawrev-3453	81	3	d.	d.	PROPN
inlawrev-3453	81	4	16	16	NUM
inlawrev-3453	81	5	.	.	PUNCT
inlawrev-3453	82	1	i	i	PRON
inlawrev-3453	82	2	d.	d.	PROPN
inlawrev-3453	82	3	(	(	PUNCT
inlawrev-3453	82	4	quoting	quote	VERB
inlawrev-3453	82	5	james	james	PROPN
inlawrev-3453	82	6	p.	p.	PROPN
inlawrev-3453	82	7	schratz	schratz	PROPN
inlawrev-3453	82	8	,	,	PUNCT
inlawrev-3453	82	9	cross	cross	ADJ
inlawrev-3453	82	10	-	-	ADJ
inlawrev-3453	82	11	examining	examine	VERB
inlawrev-3453	82	12	a	a	DET
inlawrev-3453	82	13	legal	legal	ADJ
inlawrev-3453	82	14	auditor	auditor	NOUN
inlawrev-3453	82	15	,	,	PUNCT
inlawrev-3453	82	16	20	20	NUM
inlawrev-3453	82	17	am	am	NOUN
inlawrev-3453	82	18	.	.	PUNCT
inlawrev-3453	83	1	j.	j.	PROPN
inlawrev-3453	83	2	trial	trial	PROPN
inlawrev-3453	83	3	advoc	advoc	PROPN
inlawrev-3453	83	4	.	.	PUNCT
inlawrev-3453	84	1	91	91	NUM
inlawrev-3453	84	2	,	,	PUNCT
inlawrev-3453	84	3	93	93	NUM
inlawrev-3453	84	4	(	(	PUNCT
inlawrev-3453	84	5	1996	1996	NUM
inlawrev-3453	84	6	)	)	PUNCT
inlawrev-3453	84	7	)	)	PUNCT
inlawrev-3453	84	8	.	.	PUNCT
inlawrev-3453	85	1	key	key	ADJ
inlawrev-3453	85	2	law	law	NOUN
inlawrev-3453	85	3	firm	firm	NOUN
inlawrev-3453	85	4	personnel	personnel	NOUN
inlawrev-3453	85	5	often	often	ADV
inlawrev-3453	85	6	include	include	VERB
inlawrev-3453	85	7	bookkeepers	bookkeeper	NOUN
inlawrev-3453	85	8	,	,	PUNCT
inlawrev-3453	85	9	secretaries	secretary	NOUN
inlawrev-3453	85	10	,	,	PUNCT
inlawrev-3453	85	11	and	and	CCONJ
inlawrev-3453	85	12	paralegals	paralegal	NOUN
inlawrev-3453	85	13	.	.	PUNCT
inlawrev-3453	86	1	see	see	VERB
inlawrev-3453	86	2	i	i	PRON
inlawrev-3453	86	3	d.	d.	PROPN
inlawrev-3453	86	4	i	i	PRON
inlawrev-3453	86	5	7	7	X
inlawrev-3453	86	6	.	.	PUNCT
inlawrev-3453	87	1	see	see	VERB
inlawrev-3453	87	2	i	i	PRON
inlawrev-3453	87	3	d.	d.	PROPN
inlawrev-3453	87	4	18	18	NUM
inlawrev-3453	87	5	.	.	PUNCT
inlawrev-3453	88	1	i	i	PRON
inlawrev-3453	88	2	d.	d.	PROPN
inlawrev-3453	88	3	(	(	PUNCT
inlawrev-3453	88	4	quoting	quote	VERB
inlawrev-3453	88	5	schratz	schratz	PROPN
inlawrev-3453	88	6	,	,	PUNCT
inlawrev-3453	88	7	supra	supra	PROPN
inlawrev-3453	88	8	note	note	PROPN
inlawrev-3453	88	9	16	16	NUM
inlawrev-3453	88	10	,	,	PUNCT
inlawrev-3453	88	11	at	at	ADP
inlawrev-3453	88	12	93	93	NUM
inlawrev-3453	88	13	)	)	PUNCT
inlawrev-3453	88	14	.	.	PUNCT
inlawrev-3453	89	1	19	19	NUM
inlawrev-3453	89	2	.	.	X
inlawrev-3453	89	3	see	see	VERB
inlawrev-3453	89	4	i	i	PRON
inlawrev-3453	89	5	d.	d.	PROPN
inlawrev-3453	89	6	20	20	NUM
inlawrev-3453	89	7	.	.	PUNCT
inlawrev-3453	90	1	see	see	VERB
inlawrev-3453	90	2	i	i	PRON
inlawrev-3453	90	3	d.	d.	PROPN
inlawrev-3453	90	4	2	2	NUM
inlawrev-3453	90	5	1	1	NUM
inlawrev-3453	90	6	.	.	PUNCT
inlawrev-3453	91	1	see	see	VERB
inlawrev-3453	91	2	i	i	PRON
inlawrev-3453	91	3	d.	d.	PROPN
inlawrev-3453	91	4	22	22	NUM
inlawrev-3453	91	5	.	.	PUNCT
inlawrev-3453	92	1	see	see	VERB
inlawrev-3453	92	2	i	i	PRON
inlawrev-3453	92	3	d.	d.	PROPN
inlawrev-3453	92	4	23	23	NUM
inlawrev-3453	92	5	.	.	PUNCT
inlawrev-3453	93	1	see	see	VERB
inlawrev-3453	93	2	i	i	PRON
inlawrev-3453	93	3	d.	d.	PROPN
inlawrev-3453	93	4	24	24	NUM
inlawrev-3453	93	5	.	.	PUNCT
inlawrev-3453	94	1	see	see	VERB
inlawrev-3453	94	2	i	i	PRON
inlawrev-3453	94	3	d.	d.	PROPN
inlawrev-3453	94	4	25	25	NUM
inlawrev-3453	94	5	.	.	PUNCT
inlawrev-3453	95	1	see	see	VERB
inlawrev-3453	95	2	debra	debra	PROPN
inlawrev-3453	95	3	baker	baker	PROPN
inlawrev-3453	95	4	,	,	PUNCT
inlawrev-3453	95	5	you	you	PRON
inlawrev-3453	95	6	chargedhow	chargedhow	VERB
inlawrev-3453	95	7	much	much	ADV
inlawrev-3453	95	8	?	?	PUNCT
inlawrev-3453	96	1	insurers	insurer	NOUN
inlawrev-3453	96	2	hire	hire	VERB
inlawrev-3453	96	3	independentauditors	independentauditor	NOUN
inlawrev-3453	96	4	to	to	PART
inlawrev-3453	96	5	pick	pick	VERB
inlawrev-3453	96	6	apart	apart	ADP
inlawrev-3453	96	7	lawyers	lawyer	NOUN
inlawrev-3453	96	8	'	'	PART
inlawrev-3453	96	9	bills	bill	NOUN
inlawrev-3453	96	10	,	,	PUNCT
inlawrev-3453	96	11	a.b.a	a.b.a	X
inlawrev-3453	96	12	.	.	PUNCT
inlawrev-3453	97	1	j.	j.	PROPN
inlawrev-3453	97	2	,	,	PUNCT
inlawrev-3453	97	3	feb	feb	PROPN
inlawrev-3453	97	4	.	.	PROPN
inlawrev-3453	97	5	1999	1999	NUM
inlawrev-3453	97	6	,	,	PUNCT
inlawrev-3453	97	7	at	at	ADP
inlawrev-3453	97	8	20	20	NUM
inlawrev-3453	97	9	,	,	PUNCT
inlawrev-3453	97	10	20	20	NUM
inlawrev-3453	97	11	;	;	PUNCT
inlawrev-3453	97	12	brennan	brennan	PROPN
inlawrev-3453	97	13	,	,	PUNCT
inlawrev-3453	97	14	supra	supra	PROPN
inlawrev-3453	97	15	note	note	PROPN
inlawrev-3453	97	16	6	6	NUM
inlawrev-3453	97	17	,	,	PUNCT
inlawrev-3453	97	18	at	at	ADP
inlawrev-3453	97	19	al	al	PROPN
inlawrev-3453	97	20	.	.	PUNCT
inlawrev-3453	98	1	26	26	NUM
inlawrev-3453	98	2	.	.	PUNCT
inlawrev-3453	99	1	see	see	VERB
inlawrev-3453	99	2	darlene	darlene	PROPN
inlawrev-3453	99	3	ricker	ricker	PROPN
inlawrev-3453	99	4	,	,	PUNCT
inlawrev-3453	99	5	greed	greed	NOUN
inlawrev-3453	99	6	,	,	PUNCT
inlawrev-3453	99	7	ignorance	ignorance	NOUN
inlawrev-3453	99	8	and	and	CCONJ
inlawrev-3453	99	9	overbilling	overbilling	NOUN
inlawrev-3453	99	10	,	,	PUNCT
inlawrev-3453	99	11	a.b.a	a.b.a	NOUN
inlawrev-3453	99	12	.	.	PUNCT
inlawrev-3453	100	1	j.	j.	PROPN
inlawrev-3453	100	2	,	,	PUNCT
inlawrev-3453	100	3	aug	aug	PROPN
inlawrev-3453	100	4	.	.	PROPN
inlawrev-3453	100	5	1	1	NUM
inlawrev-3453	100	6	994	994	NUM
inlawrev-3453	100	7	,	,	PUNCT
inlawrev-3453	100	8	at	at	ADP
inlawrev-3453	100	9	62	62	NUM
inlawrev-3453	100	10	,	,	PUNCT
inlawrev-3453	100	11	65	65	NUM
inlawrev-3453	100	12	.	.	X
inlawrev-3453	101	1	82	82	NUM
inlawrev-3453	101	2	indiana	indiana	PROPN
inlawrev-3453	101	3	law	law	PROPN
inlawrev-3453	101	4	review	review	NOUN
inlawrev-3453	101	5	[	[	X
inlawrev-3453	101	6	vol	vol	NOUN
inlawrev-3453	101	7	.	.	PUNCT
inlawrev-3453	102	1	34	34	NUM
inlawrev-3453	102	2	:	:	SYM
inlawrev-3453	102	3	1	1	NUM
inlawrev-3453	102	4	79	79	NUM
inlawrev-3453	102	5	fraudulent	fraudulent	ADJ
inlawrev-3453	102	6	billings	billing	NOUN
inlawrev-3453	102	7	by	by	ADP
inlawrev-3453	102	8	lawyers	lawyer	NOUN
inlawrev-3453	102	9	and	and	CCONJ
inlawrev-3453	102	10	law	law	NOUN
inlawrev-3453	102	11	firms	firm	NOUN
inlawrev-3453	102	12	.	.	PUNCT
inlawrev-3453	103	1	27	27	NUM
inlawrev-3453	103	2	amid	amid	ADP
inlawrev-3453	103	3	this	this	DET
inlawrev-3453	103	4	flood	flood	NOUN
inlawrev-3453	103	5	of	of	ADP
inlawrev-3453	103	6	cases	case	NOUN
inlawrev-3453	103	7	,	,	PUNCT
inlawrev-3453	103	8	the	the	DET
inlawrev-3453	103	9	practice	practice	NOUN
inlawrev-3453	103	10	ofauditing	ofauditing	NOUN
inlawrev-3453	103	11	bills	bill	NOUN
inlawrev-3453	103	12	became	become	VERB
inlawrev-3453	103	13	increasingly	increasingly	ADV
inlawrev-3453	103	14	popular.28	popular.28	NOUN
inlawrev-3453	103	15	the	the	DET
inlawrev-3453	103	16	heightened	heightened	ADJ
inlawrev-3453	103	17	level	level	NOUN
inlawrev-3453	103	18	of	of	ADP
inlawrev-3453	103	19	scrutiny	scrutiny	NOUN
inlawrev-3453	103	20	applied	apply	VERB
inlawrev-3453	103	21	to	to	ADP
inlawrev-3453	103	22	defense	defense	NOUN
inlawrev-3453	103	23	expenditures	expenditure	NOUN
inlawrev-3453	103	24	gave	give	VERB
inlawrev-3453	103	25	rise	rise	NOUN
inlawrev-3453	103	26	to	to	ADP
inlawrev-3453	103	27	the	the	DET
inlawrev-3453	103	28	legal	legal	ADJ
inlawrev-3453	103	29	auditing	auditing	NOUN
inlawrev-3453	103	30	industry	industry	NOUN
inlawrev-3453	103	31	.	.	PUNCT
inlawrev-3453	104	1	since	since	SCONJ
inlawrev-3453	104	2	1996	1996	NUM
inlawrev-3453	104	3	,	,	PUNCT
inlawrev-3453	104	4	firms	firm	NOUN
inlawrev-3453	104	5	operating	operate	VERB
inlawrev-3453	104	6	specifically	specifically	ADV
inlawrev-3453	104	7	as	as	SCONJ
inlawrev-3453	104	8	auditors	auditor	NOUN
inlawrev-3453	104	9	of	of	ADP
inlawrev-3453	104	10	legal	legal	ADJ
inlawrev-3453	104	11	bills	bill	NOUN
inlawrev-3453	104	12	have	have	AUX
inlawrev-3453	104	13	sprung	spring	VERB
inlawrev-3453	104	14	up	up	ADP
inlawrev-3453	104	15	around	around	ADP
inlawrev-3453	104	16	the	the	DET
inlawrev-3453	104	17	country	country	NOUN
inlawrev-3453	104	18	.	.	PUNCT
inlawrev-3453	105	1	29	29	NUM
inlawrev-3453	105	2	by	by	ADP
inlawrev-3453	105	3	early	early	ADJ
inlawrev-3453	105	4	1999	1999	NUM
inlawrev-3453	105	5	,	,	PUNCT
inlawrev-3453	105	6	five	five	NUM
inlawrev-3453	105	7	nationwide	nationwide	ADJ
inlawrev-3453	105	8	legal	legal	ADJ
inlawrev-3453	105	9	auditing	auditing	NOUN
inlawrev-3453	105	10	firms	firm	NOUN
inlawrev-3453	105	11	and	and	CCONJ
inlawrev-3453	105	12	many	many	ADJ
inlawrev-3453	105	13	more	more	ADV
inlawrev-3453	105	14	regional	regional	ADJ
inlawrev-3453	105	15	firms	firm	NOUN
inlawrev-3453	105	16	existed.30	existed.30	VERB
inlawrev-3453	105	17	these	these	DET
inlawrev-3453	105	18	firms	firm	NOUN
inlawrev-3453	105	19	"	"	PUNCT
inlawrev-3453	105	20	promised	promise	VERB
inlawrev-3453	105	21	insurance	insurance	NOUN
inlawrev-3453	105	22	companies	company	NOUN
inlawrev-3453	105	23	more	more	ADV
inlawrev-3453	105	24	efficient	efficient	ADJ
inlawrev-3453	105	25	management	management	NOUN
inlawrev-3453	105	26	ofthe	ofthe	NOUN
inlawrev-3453	105	27	bill	bill	PROPN
inlawrev-3453	105	28	review	review	NOUN
inlawrev-3453	105	29	process	process	NOUN
inlawrev-3453	105	30	.	.	PUNCT
inlawrev-3453	106	1	"31	"31	X
inlawrev-3453	106	2	they	they	PRON
inlawrev-3453	106	3	also	also	ADV
inlawrev-3453	106	4	promised	promise	VERB
inlawrev-3453	106	5	to	to	PART
inlawrev-3453	106	6	free	free	VERB
inlawrev-3453	106	7	insurance	insurance	NOUN
inlawrev-3453	106	8	claim	claim	NOUN
inlawrev-3453	106	9	representatives	representative	NOUN
inlawrev-3453	106	10	from	from	ADP
inlawrev-3453	106	11	the	the	DET
inlawrev-3453	106	12	tedious	tedious	ADJ
inlawrev-3453	106	13	task	task	NOUN
inlawrev-3453	106	14	of	of	ADP
inlawrev-3453	106	15	reviewing	reviewing	NOUN
inlawrev-3453	106	16	bills	bill	NOUN
inlawrev-3453	106	17	,	,	PUNCT
inlawrev-3453	106	18	allowing	allow	VERB
inlawrev-3453	106	19	them	they	PRON
inlawrev-3453	106	20	to	to	PART
inlawrev-3453	106	21	focus	focus	VERB
inlawrev-3453	106	22	on	on	ADP
inlawrev-3453	106	23	the	the	DET
inlawrev-3453	106	24	management	management	NOUN
inlawrev-3453	106	25	ofthe	ofthe	NOUN
inlawrev-3453	106	26	case.32	case.32	VERB
inlawrev-3453	106	27	the	the	DET
inlawrev-3453	106	28	insurance	insurance	NOUN
inlawrev-3453	106	29	industry	industry	NOUN
inlawrev-3453	106	30	took	take	VERB
inlawrev-3453	106	31	advantage	advantage	NOUN
inlawrev-3453	106	32	of	of	ADP
inlawrev-3453	106	33	these	these	DET
inlawrev-3453	106	34	services	service	NOUN
inlawrev-3453	106	35	.	.	PUNCT
inlawrev-3453	107	1	the	the	DET
inlawrev-3453	107	2	auditing	auditing	NOUN
inlawrev-3453	107	3	industry	industry	NOUN
inlawrev-3453	107	4	allowed	allow	VERB
inlawrev-3453	107	5	insurance	insurance	NOUN
inlawrev-3453	107	6	carriers	carrier	NOUN
inlawrev-3453	107	7	to	to	PART
inlawrev-3453	107	8	free	free	VERB
inlawrev-3453	107	9	their	their	PRON
inlawrev-3453	107	10	employees	employee	NOUN
inlawrev-3453	107	11	from	from	ADP
inlawrev-3453	107	12	reviewing	review	VERB
inlawrev-3453	107	13	bills	bill	NOUN
inlawrev-3453	107	14	,	,	PUNCT
inlawrev-3453	107	15	and	and	CCONJ
inlawrev-3453	107	16	at	at	ADP
inlawrev-3453	107	17	the	the	DET
inlawrev-3453	107	18	same	same	ADJ
inlawrev-3453	107	19	time	time	NOUN
inlawrev-3453	107	20	,	,	PUNCT
inlawrev-3453	107	21	allowed	allow	VERB
inlawrev-3453	107	22	them	they	PRON
inlawrev-3453	107	23	"	"	PUNCT
inlawrev-3453	107	24	to	to	PART
inlawrev-3453	107	25	review	review	VERB
inlawrev-3453	107	26	all	all	DET
inlawrev-3453	107	27	attorneys	attorney	NOUN
inlawrev-3453	107	28	'	'	PART
inlawrev-3453	107	29	bills	bill	NOUN
inlawrev-3453	107	30	,	,	PUNCT
inlawrev-3453	107	31	not	not	PART
inlawrev-3453	107	32	just	just	ADV
inlawrev-3453	107	33	suspect	suspect	ADJ
inlawrev-3453	107	34	or	or	CCONJ
inlawrev-3453	107	35	questionable	questionable	ADJ
inlawrev-3453	107	36	ones	one	NOUN
inlawrev-3453	107	37	.	.	PUNCT
inlawrev-3453	107	38	"	"	PUNCT
inlawrev-3453	108	1	33	33	NUM
inlawrev-3453	108	2	c	c	NOUN
inlawrev-3453	108	3	,	,	PUNCT
inlawrev-3453	108	4	method	method	NOUN
inlawrev-3453	108	5	employed	employ	VERB
inlawrev-3453	108	6	by	by	ADP
inlawrev-3453	108	7	outside	outside	ADJ
inlawrev-3453	108	8	auditing	auditing	NOUN
inlawrev-3453	108	9	firms	firm	NOUN
inlawrev-3453	108	10	the	the	DET
inlawrev-3453	108	11	introduction	introduction	NOUN
inlawrev-3453	108	12	of	of	ADP
inlawrev-3453	108	13	outside	outside	ADJ
inlawrev-3453	108	14	auditing	auditing	NOUN
inlawrev-3453	108	15	firms	firm	NOUN
inlawrev-3453	108	16	allowed	allow	VERB
inlawrev-3453	108	17	many	many	ADJ
inlawrev-3453	108	18	insurance	insurance	NOUN
inlawrev-3453	108	19	companies	company	NOUN
inlawrev-3453	108	20	to	to	PART
inlawrev-3453	108	21	pass	pass	VERB
inlawrev-3453	108	22	off	off	ADP
inlawrev-3453	108	23	the	the	DET
inlawrev-3453	108	24	task	task	NOUN
inlawrev-3453	108	25	of	of	ADP
inlawrev-3453	108	26	auditing	auditing	NOUN
inlawrev-3453	108	27	attorney	attorney	NOUN
inlawrev-3453	108	28	bills	bill	NOUN
inlawrev-3453	108	29	.	.	PUNCT
inlawrev-3453	109	1	however	however	ADV
inlawrev-3453	109	2	,	,	PUNCT
inlawrev-3453	109	3	it	it	PRON
inlawrev-3453	109	4	did	do	AUX
inlawrev-3453	109	5	not	not	PART
inlawrev-3453	109	6	make	make	VERB
inlawrev-3453	109	7	the	the	DET
inlawrev-3453	109	8	audits	audits	NOUN
inlawrev-3453	109	9	more	more	ADV
inlawrev-3453	109	10	beneficial	beneficial	ADJ
inlawrev-3453	109	11	.	.	PUNCT
inlawrev-3453	110	1	an	an	DET
inlawrev-3453	110	2	outside	outside	ADJ
inlawrev-3453	110	3	auditor	auditor	NOUN
inlawrev-3453	110	4	's	's	PART
inlawrev-3453	110	5	job	job	NOUN
inlawrev-3453	110	6	is	be	AUX
inlawrev-3453	110	7	to	to	PART
inlawrev-3453	110	8	review	review	VERB
inlawrev-3453	110	9	bills	bill	NOUN
inlawrev-3453	110	10	,	,	PUNCT
inlawrev-3453	110	11	not	not	PART
inlawrev-3453	110	12	to	to	PART
inlawrev-3453	110	13	manage	manage	VERB
inlawrev-3453	110	14	cases	case	NOUN
inlawrev-3453	110	15	.	.	PUNCT
inlawrev-3453	111	1	therefore	therefore	ADV
inlawrev-3453	111	2	,	,	PUNCT
inlawrev-3453	111	3	outside	outside	ADP
inlawrev-3453	111	4	auditors	auditor	NOUN
inlawrev-3453	111	5	'	'	PART
inlawrev-3453	111	6	only	only	ADJ
inlawrev-3453	111	7	exposure	exposure	NOUN
inlawrev-3453	111	8	to	to	ADP
inlawrev-3453	111	9	a	a	DET
inlawrev-3453	111	10	case	case	NOUN
inlawrev-3453	111	11	is	be	AUX
inlawrev-3453	111	12	the	the	DET
inlawrev-3453	111	13	receipt	receipt	NOUN
inlawrev-3453	111	14	of	of	ADP
inlawrev-3453	111	15	the	the	DET
inlawrev-3453	111	16	bill	bill	NOUN
inlawrev-3453	111	17	.	.	PUNCT
inlawrev-3453	112	1	as	as	ADP
inlawrev-3453	112	2	a	a	DET
inlawrev-3453	112	3	result	result	NOUN
inlawrev-3453	112	4	,	,	PUNCT
inlawrev-3453	112	5	they	they	PRON
inlawrev-3453	112	6	often	often	ADV
inlawrev-3453	112	7	do	do	AUX
inlawrev-3453	112	8	not	not	PART
inlawrev-3453	112	9	understand	understand	VERB
inlawrev-3453	112	10	the	the	DET
inlawrev-3453	112	11	context	context	NOUN
inlawrev-3453	112	12	of	of	ADP
inlawrev-3453	112	13	the	the	DET
inlawrev-3453	112	14	case	case	NOUN
inlawrev-3453	112	15	.	.	PUNCT
inlawrev-3453	113	1	34	34	NUM
inlawrev-3453	114	1	furthermore	furthermore	ADV
inlawrev-3453	114	2	,	,	PUNCT
inlawrev-3453	114	3	they	they	PRON
inlawrev-3453	114	4	generally	generally	ADV
inlawrev-3453	114	5	have	have	VERB
inlawrev-3453	114	6	little	little	ADJ
inlawrev-3453	114	7	or	or	CCONJ
inlawrev-3453	114	8	"	"	PUNCT
inlawrev-3453	114	9	no	no	DET
inlawrev-3453	114	10	direct	direct	ADJ
inlawrev-3453	114	11	litigation	litigation	NOUN
inlawrev-3453	114	12	in	in	ADP
inlawrev-3453	114	13	1987	1987	NUM
inlawrev-3453	114	14	,	,	PUNCT
inlawrev-3453	114	15	the	the	DET
inlawrev-3453	114	16	fireman	fireman	NOUN
inlawrev-3453	114	17	's	's	PART
inlawrev-3453	114	18	fund	fund	NOUN
inlawrev-3453	114	19	insurance	insurance	NOUN
inlawrev-3453	114	20	company	company	NOUN
inlawrev-3453	114	21	hired	hire	VERB
inlawrev-3453	114	22	an	an	DET
inlawrev-3453	114	23	outside	outside	ADJ
inlawrev-3453	114	24	firm	firm	NOUN
inlawrev-3453	114	25	to	to	PART
inlawrev-3453	114	26	audit	audit	VERB
inlawrev-3453	114	27	a	a	DET
inlawrev-3453	114	28	number	number	NOUN
inlawrev-3453	114	29	of	of	ADP
inlawrev-3453	114	30	suspicious	suspicious	ADJ
inlawrev-3453	114	31	legal	legal	ADJ
inlawrev-3453	114	32	bills	bill	NOUN
inlawrev-3453	114	33	received	receive	VERB
inlawrev-3453	114	34	from	from	ADP
inlawrev-3453	114	35	several	several	ADJ
inlawrev-3453	114	36	of	of	ADP
inlawrev-3453	114	37	their	their	PRON
inlawrev-3453	114	38	attorneys	attorney	NOUN
inlawrev-3453	114	39	based	base	VERB
inlawrev-3453	114	40	in	in	ADP
inlawrev-3453	114	41	san	san	PROPN
inlawrev-3453	114	42	diego	diego	PROPN
inlawrev-3453	114	43	.	.	PUNCT
inlawrev-3453	115	1	the	the	DET
inlawrev-3453	115	2	"	"	PUNCT
inlawrev-3453	115	3	audit	audit	NOUN
inlawrev-3453	115	4	uncovered	uncover	VERB
inlawrev-3453	115	5	the	the	DET
inlawrev-3453	115	6	so	so	ADV
inlawrev-3453	115	7	-	-	PUNCT
inlawrev-3453	115	8	called	call	VERB
inlawrev-3453	115	9	'	'	PUNCT
inlawrev-3453	115	10	alliance	alliance	NOUN
inlawrev-3453	115	11	'	'	PUNCT
inlawrev-3453	115	12	conspiracy	conspiracy	NOUN
inlawrev-3453	115	13	,	,	PUNCT
inlawrev-3453	115	14	which	which	PRON
inlawrev-3453	115	15	resulted	result	VERB
inlawrev-3453	115	16	in	in	ADP
inlawrev-3453	115	17	[	[	PUNCT
inlawrev-3453	115	18	the	the	DET
inlawrev-3453	115	19	convictions	conviction	NOUN
inlawrev-3453	115	20	of	of	ADP
inlawrev-3453	115	21	about	about	ADV
inlawrev-3453	115	22	twenty	twenty	NUM
inlawrev-3453	115	23	attorneys	attorney	NOUN
inlawrev-3453	115	24	for	for	ADP
inlawrev-3453	115	25	]	]	PUNCT
inlawrev-3453	115	26	racketeering	racketeering	NOUN
inlawrev-3453	115	27	and	and	CCONJ
inlawrev-3453	115	28	mail	mail	NOUN
inlawrev-3453	115	29	fraud	fraud	NOUN
inlawrev-3453	115	30	.	.	PUNCT
inlawrev-3453	115	31	"	"	PUNCT
inlawrev-3453	116	1	i	i	PRON
inlawrev-3453	116	2	d.	d.	PROPN
inlawrev-3453	116	3	in	in	ADP
inlawrev-3453	116	4	1991	1991	NUM
inlawrev-3453	116	5	,	,	PUNCT
inlawrev-3453	116	6	an	an	DET
inlawrev-3453	116	7	audit	audit	NOUN
inlawrev-3453	116	8	of	of	ADP
inlawrev-3453	116	9	a	a	DET
inlawrev-3453	116	10	firm	firm	NOUN
inlawrev-3453	116	11	's	's	PART
inlawrev-3453	116	12	legal	legal	ADJ
inlawrev-3453	116	13	bills	bill	NOUN
inlawrev-3453	116	14	resulted	result	VERB
inlawrev-3453	116	15	in	in	ADP
inlawrev-3453	116	16	a	a	DET
inlawrev-3453	116	17	voluntary	voluntary	ADJ
inlawrev-3453	116	18	write	write	NOUN
inlawrev-3453	116	19	off	off	ADP
inlawrev-3453	116	20	of	of	ADP
inlawrev-3453	116	21	$	$	SYM
inlawrev-3453	116	22	2.7	2.7	NUM
inlawrev-3453	116	23	million	million	NUM
inlawrev-3453	116	24	in	in	ADP
inlawrev-3453	116	25	disputed	dispute	VERB
inlawrev-3453	116	26	fees	fee	NOUN
inlawrev-3453	116	27	.	.	PUNCT
inlawrev-3453	117	1	see	see	VERB
inlawrev-3453	117	2	i	i	PRON
inlawrev-3453	117	3	d.	d.	PROPN
inlawrev-3453	117	4	27	27	NUM
inlawrev-3453	117	5	.	.	PUNCT
inlawrev-3453	118	1	seebrennan,.swpranote6,at	seebrennan,.swpranote6,at	PROPN
inlawrev-3453	118	2	al	al	PROPN
inlawrev-3453	118	3	.	.	PUNCT
inlawrev-3453	119	1	these	these	DET
inlawrev-3453	119	2	high	high	ADJ
inlawrev-3453	119	3	profile	profile	NOUN
inlawrev-3453	119	4	cases	case	NOUN
inlawrev-3453	119	5	included	include	VERB
inlawrev-3453	119	6	the	the	DET
inlawrev-3453	119	7	1994	1994	NUM
inlawrev-3453	119	8	guilty	guilty	ADJ
inlawrev-3453	119	9	plea	plea	NOUN
inlawrev-3453	119	10	of	of	ADP
inlawrev-3453	119	11	webster	webster	PROPN
inlawrev-3453	119	12	hubble	hubble	PROPN
inlawrev-3453	119	13	,	,	PUNCT
inlawrev-3453	119	14	associate	associate	ADJ
inlawrev-3453	119	15	attorney	attorney	NOUN
inlawrev-3453	119	16	general	general	NOUN
inlawrev-3453	119	17	for	for	ADP
inlawrev-3453	119	18	the	the	DET
inlawrev-3453	119	19	united	united	PROPN
inlawrev-3453	119	20	states	states	PROPN
inlawrev-3453	119	21	.	.	PUNCT
inlawrev-3453	120	1	see	see	VERB
inlawrev-3453	120	2	ronald	ronald	PROPN
inlawrev-3453	120	3	l.	l.	PROPN
inlawrev-3453	120	4	seigneur	seigneur	PROPN
inlawrev-3453	120	5	,	,	PUNCT
inlawrev-3453	120	6	how	how	SCONJ
inlawrev-3453	120	7	cost	cost	NOUN
inlawrev-3453	120	8	auditing	auditing	NOUN
inlawrev-3453	120	9	is	be	AUX
inlawrev-3453	120	10	impacting	impact	VERB
inlawrev-3453	120	11	legal	legal	ADJ
inlawrev-3453	120	12	services	service	NOUN
inlawrev-3453	120	13	,	,	PUNCT
inlawrev-3453	120	14	acct	acct	NOUN
inlawrev-3453	120	15	.	.	PUNCT
inlawrev-3453	121	1	for	for	ADP
inlawrev-3453	121	2	l.	l.	PROPN
inlawrev-3453	121	3	firms	firm	NOUN
inlawrev-3453	121	4	,	,	PUNCT
inlawrev-3453	121	5	nov	nov	PROPN
inlawrev-3453	121	6	.	.	PROPN
inlawrev-3453	121	7	1	1	NUM
inlawrev-3453	121	8	995	995	NUM
inlawrev-3453	121	9	,	,	PUNCT
inlawrev-3453	121	10	at	at	ADP
inlawrev-3453	121	11	6	6	NUM
inlawrev-3453	121	12	,	,	PUNCT
inlawrev-3453	121	13	6	6	NUM
inlawrev-3453	121	14	.	.	PUNCT
inlawrev-3453	121	15	hubble	hubble	PROPN
inlawrev-3453	121	16	pled	plead	VERB
inlawrev-3453	121	17	guilty	guilty	ADJ
inlawrev-3453	121	18	to	to	ADP
inlawrev-3453	121	19	two	two	NUM
inlawrev-3453	121	20	felony	felony	NOUN
inlawrev-3453	121	21	counts	count	NOUN
inlawrev-3453	121	22	of	of	ADP
inlawrev-3453	121	23	mail	mail	NOUN
inlawrev-3453	121	24	fraud	fraud	NOUN
inlawrev-3453	121	25	and	and	CCONJ
inlawrev-3453	121	26	tax	tax	NOUN
inlawrev-3453	121	27	evasion	evasion	NOUN
inlawrev-3453	121	28	related	relate	VERB
inlawrev-3453	121	29	to	to	ADP
inlawrev-3453	121	30	defrauding	defraud	VERB
inlawrev-3453	121	31	his	his	PRON
inlawrev-3453	121	32	prior	prior	ADJ
inlawrev-3453	121	33	law	law	NOUN
inlawrev-3453	121	34	firm	firm	NOUN
inlawrev-3453	121	35	and	and	CCONJ
inlawrev-3453	121	36	its	its	PRON
inlawrev-3453	121	37	clients	client	NOUN
inlawrev-3453	121	38	out	out	ADP
inlawrev-3453	121	39	of	of	ADP
inlawrev-3453	121	40	approximately	approximately	ADV
inlawrev-3453	121	41	$	$	SYM
inlawrev-3453	121	42	394,000	394,000	NUM
inlawrev-3453	121	43	.	.	PUNCT
inlawrev-3453	122	1	see	see	VERB
inlawrev-3453	122	2	i	i	PRON
inlawrev-3453	122	3	d.	d.	PROPN
inlawrev-3453	122	4	28	28	NUM
inlawrev-3453	122	5	.	.	PUNCT
inlawrev-3453	123	1	see	see	VERB
inlawrev-3453	123	2	brennan	brennan	PROPN
inlawrev-3453	123	3	,	,	PUNCT
inlawrev-3453	123	4	supra	supra	PROPN
inlawrev-3453	123	5	note	note	PROPN
inlawrev-3453	123	6	6	6	NUM
inlawrev-3453	123	7	,	,	PUNCT
inlawrev-3453	123	8	at	at	ADP
inlawrev-3453	123	9	al	al	PROPN
inlawrev-3453	123	10	;	;	PUNCT
inlawrev-3453	123	11	seigneur	seigneur	NOUN
inlawrev-3453	123	12	,	,	PUNCT
inlawrev-3453	123	13	supra	supra	PROPN
inlawrev-3453	123	14	note	note	PROPN
inlawrev-3453	123	15	27	27	NUM
inlawrev-3453	123	16	,	,	PUNCT
inlawrev-3453	123	17	at	at	ADP
inlawrev-3453	123	18	7	7	NUM
inlawrev-3453	123	19	.	.	NOUN
inlawrev-3453	123	20	29	29	NUM
inlawrev-3453	123	21	.	.	PUNCT
inlawrev-3453	124	1	see	see	VERB
inlawrev-3453	124	2	wayne	wayne	PROPN
inlawrev-3453	124	3	j	j	PROPN
inlawrev-3453	124	4	.	.	PUNCT
inlawrev-3453	125	1	bal	bal	PROPN
inlawrev-3453	125	2	iga	iga	PROPN
inlawrev-3453	125	3	,	,	PUNCT
inlawrev-3453	125	4	litigation	litigation	NOUN
inlawrev-3453	125	5	management	management	NOUN
inlawrev-3453	125	6	's	's	PART
inlawrev-3453	125	7	impact	impact	NOUN
inlawrev-3453	125	8	on	on	ADP
inlawrev-3453	125	9	the	the	DET
inlawrev-3453	125	10	insured	insure	VERB
inlawrev-3453	125	11	,	,	PUNCT
inlawrev-3453	125	12	insurerandlegal	insurerandlegal	ADJ
inlawrev-3453	125	13	counsel	counsel	NOUN
inlawrev-3453	125	14	,	,	PUNCT
inlawrev-3453	125	15	602	602	NUM
inlawrev-3453	125	16	practising	practise	VERB
inlawrev-3453	125	17	l.	l.	PROPN
inlawrev-3453	125	18	inst./lltig	inst./lltig	PROPN
inlawrev-3453	125	19	.	.	PUNCT
inlawrev-3453	125	20	&	&	CCONJ
inlawrev-3453	125	21	admin	admin	PROPN
inlawrev-3453	125	22	.	.	PUNCT
inlawrev-3453	126	1	prac	prac	INTJ
inlawrev-3453	126	2	.	.	PUNCT
inlawrev-3453	127	1	course	course	NOUN
inlawrev-3453	127	2	handbook	handbook	NOUN
inlawrev-3453	127	3	series	series	PROPN
inlawrev-3453	127	4	1	1	NUM
inlawrev-3453	127	5	87	87	NUM
inlawrev-3453	127	6	,	,	PUNCT
inlawrev-3453	127	7	1	1	NUM
inlawrev-3453	127	8	89	89	NUM
inlawrev-3453	127	9	(	(	PUNCT
inlawrev-3453	127	10	1	1	NUM
inlawrev-3453	127	11	999	999	NUM
inlawrev-3453	127	12	)	)	PUNCT
inlawrev-3453	127	13	(	(	PUNCT
inlawrev-3453	127	14	stating	state	VERB
inlawrev-3453	127	15	that	that	SCONJ
inlawrev-3453	127	16	the	the	DET
inlawrev-3453	127	17	mid1	mid1	PROPN
inlawrev-3453	127	18	990s	990s	PROPN
inlawrev-3453	127	19	saw	see	VERB
inlawrev-3453	127	20	an	an	DET
inlawrev-3453	127	21	increase	increase	NOUN
inlawrev-3453	127	22	in	in	ADP
inlawrev-3453	127	23	third	third	ADJ
inlawrev-3453	127	24	-	-	PUNCT
inlawrev-3453	127	25	party	party	NOUN
inlawrev-3453	127	26	bill	bill	NOUN
inlawrev-3453	127	27	review	review	NOUN
inlawrev-3453	127	28	firms	firm	NOUN
inlawrev-3453	127	29	)	)	PUNCT
inlawrev-3453	127	30	;	;	PUNCT
inlawrev-3453	127	31	martin	martin	PROPN
inlawrev-3453	127	32	,	,	PUNCT
inlawrev-3453	127	33	supra	supra	PROPN
inlawrev-3453	127	34	note	note	NOUN
inlawrev-3453	127	35	2	2	NUM
inlawrev-3453	127	36	,	,	PUNCT
inlawrev-3453	127	37	at	at	ADP
inlawrev-3453	127	38	356	356	NUM
inlawrev-3453	127	39	.	.	PUNCT
inlawrev-3453	127	40	30	30	NUM
inlawrev-3453	127	41	.	.	PUNCT
inlawrev-3453	128	1	see	see	VERB
inlawrev-3453	128	2	martin	martin	PROPN
inlawrev-3453	128	3	,	,	PUNCT
inlawrev-3453	128	4	supra	supra	PROPN
inlawrev-3453	128	5	note	note	NOUN
inlawrev-3453	128	6	2	2	NUM
inlawrev-3453	128	7	,	,	PUNCT
inlawrev-3453	128	8	at	at	ADP
inlawrev-3453	128	9	356	356	NUM
inlawrev-3453	128	10	.	.	PUNCT
inlawrev-3453	128	11	3	3	NUM
inlawrev-3453	128	12	1	1	NUM
inlawrev-3453	128	13	.	.	PUNCT
inlawrev-3453	129	1	bal	bal	PROPN
inlawrev-3453	129	2	iga	iga	PROPN
inlawrev-3453	129	3	,	,	PUNCT
inlawrev-3453	129	4	supra	supra	PROPN
inlawrev-3453	129	5	note	note	PROPN
inlawrev-3453	129	6	29	29	NUM
inlawrev-3453	129	7	,	,	PUNCT
inlawrev-3453	129	8	at	at	ADP
inlawrev-3453	129	9	1	1	NUM
inlawrev-3453	129	10	89	89	NUM
inlawrev-3453	129	11	.	.	PUNCT
inlawrev-3453	130	1	32	32	NUM
inlawrev-3453	130	2	.	.	PUNCT
inlawrev-3453	131	1	see	see	VERB
inlawrev-3453	131	2	i	i	PRON
inlawrev-3453	131	3	d.	d.	PROPN
inlawrev-3453	131	4	33	33	NUM
inlawrev-3453	131	5	.	.	PUNCT
inlawrev-3453	132	1	richmond	richmond	PROPN
inlawrev-3453	132	2	,	,	PUNCT
inlawrev-3453	132	3	supra	supra	PROPN
inlawrev-3453	132	4	note	note	NOUN
inlawrev-3453	132	5	10	10	NUM
inlawrev-3453	132	6	,	,	PUNCT
inlawrev-3453	132	7	at	at	ADP
inlawrev-3453	132	8	513	513	NUM
inlawrev-3453	132	9	.	.	PUNCT
inlawrev-3453	133	1	34	34	NUM
inlawrev-3453	133	2	.	.	PUNCT
inlawrev-3453	134	1	see	see	VERB
inlawrev-3453	134	2	martin	martin	PROPN
inlawrev-3453	134	3	,	,	PUNCT
inlawrev-3453	134	4	supra	supra	PROPN
inlawrev-3453	134	5	note	note	NOUN
inlawrev-3453	134	6	2	2	NUM
inlawrev-3453	134	7	,	,	PUNCT
inlawrev-3453	134	8	at	at	ADP
inlawrev-3453	134	9	359	359	NUM
inlawrev-3453	134	10	;	;	PUNCT
inlawrev-3453	134	11	see	see	VERB
inlawrev-3453	134	12	also	also	ADV
inlawrev-3453	134	13	baliga	baliga	ADJ
inlawrev-3453	134	14	,	,	PUNCT
inlawrev-3453	134	15	supra	supra	ADJ
inlawrev-3453	134	16	note	note	PROPN
inlawrev-3453	134	17	29	29	NUM
inlawrev-3453	134	18	,	,	PUNCT
inlawrev-3453	134	19	at	at	ADP
inlawrev-3453	134	20	193	193	NUM
inlawrev-3453	135	1	(	(	PUNCT
inlawrev-3453	135	2	"	"	PUNCT
inlawrev-3453	135	3	the	the	DET
inlawrev-3453	135	4	party	party	NOUN
inlawrev-3453	135	5	reviewing	review	VERB
inlawrev-3453	135	6	the	the	DET
inlawrev-3453	135	7	bill	bill	NOUN
inlawrev-3453	135	8	reviews	review	VERB
inlawrev-3453	135	9	[	[	X
inlawrev-3453	135	10	it	it	X
inlawrev-3453	135	11	]	]	PUNCT
inlawrev-3453	135	12	without	without	ADP
inlawrev-3453	135	13	reference	reference	NOUN
inlawrev-3453	135	14	to	to	ADP
inlawrev-3453	135	15	the	the	DET
inlawrev-3453	135	16	case	case	NOUN
inlawrev-3453	135	17	file	file	NOUN
inlawrev-3453	135	18	and	and	CCONJ
inlawrev-3453	135	19	without	without	ADP
inlawrev-3453	135	20	reference	reference	NOUN
inlawrev-3453	135	21	to	to	ADP
inlawrev-3453	135	22	the	the	DET
inlawrev-3453	135	23	outcome	outcome	NOUN
inlawrev-3453	135	24	of	of	ADP
inlawrev-3453	135	25	the	the	DET
inlawrev-3453	135	26	case	case	NOUN
inlawrev-3453	135	27	.	.	PUNCT
inlawrev-3453	135	28	"	"	PUNCT
inlawrev-3453	135	29	)	)	PUNCT
inlawrev-3453	135	30	.	.	PUNCT
inlawrev-3453	136	1	2000	2000	NUM
inlawrev-3453	136	2	]	]	PUNCT
inlawrev-3453	136	3	fee	fee	NOUN
inlawrev-3453	136	4	audits	audits	NOUN
inlawrev-3453	136	5	183	183	NUM
inlawrev-3453	136	6	experience	experience	NOUN
inlawrev-3453	136	7	.	.	PUNCT
inlawrev-3453	136	8	"	"	PUNCT
inlawrev-3453	137	1	35	35	NUM
inlawrev-3453	137	2	yet	yet	ADV
inlawrev-3453	137	3	,	,	PUNCT
inlawrev-3453	137	4	even	even	ADV
inlawrev-3453	137	5	given	give	VERB
inlawrev-3453	137	6	the	the	DET
inlawrev-3453	137	7	auditors	auditor	NOUN
inlawrev-3453	137	8	5	5	NUM
inlawrev-3453	137	9	lack	lack	NOUN
inlawrev-3453	137	10	of	of	ADP
inlawrev-3453	137	11	knowledge	knowledge	NOUN
inlawrev-3453	137	12	and	and	CCONJ
inlawrev-3453	137	13	experience	experience	NOUN
inlawrev-3453	137	14	,	,	PUNCT
inlawrev-3453	137	15	they	they	PRON
inlawrev-3453	137	16	are	be	AUX
inlawrev-3453	137	17	hired	hire	VERB
inlawrev-3453	137	18	for	for	ADP
inlawrev-3453	137	19	the	the	DET
inlawrev-3453	137	20	purpose	purpose	NOUN
inlawrev-3453	137	21	of	of	ADP
inlawrev-3453	137	22	scrutinizing	scrutinize	VERB
inlawrev-3453	137	23	attorneys	attorney	NOUN
inlawrev-3453	137	24	'	'	PART
inlawrev-3453	137	25	bills	bill	NOUN
inlawrev-3453	137	26	.	.	PUNCT
inlawrev-3453	138	1	auditors	auditor	NOUN
inlawrev-3453	138	2	pay	pay	VERB
inlawrev-3453	138	3	attention	attention	NOUN
inlawrev-3453	138	4	to	to	ADP
inlawrev-3453	138	5	the	the	DET
inlawrev-3453	138	6	form	form	NOUN
inlawrev-3453	138	7	ofthe	ofthe	NOUN
inlawrev-3453	138	8	bills	bill	NOUN
inlawrev-3453	138	9	,	,	PUNCT
inlawrev-3453	138	10	not	not	PART
inlawrev-3453	138	11	the	the	DET
inlawrev-3453	138	12	substance	substance	NOUN
inlawrev-3453	138	13	.	.	PUNCT
inlawrev-3453	139	1	36	36	NUM
inlawrev-3453	139	2	because	because	SCONJ
inlawrev-3453	139	3	they	they	PRON
inlawrev-3453	139	4	are	be	AUX
inlawrev-3453	139	5	not	not	PART
inlawrev-3453	139	6	familiar	familiar	ADJ
inlawrev-3453	139	7	with	with	ADP
inlawrev-3453	139	8	the	the	DET
inlawrev-3453	139	9	specific	specific	ADJ
inlawrev-3453	139	10	case	case	NOUN
inlawrev-3453	139	11	being	be	AUX
inlawrev-3453	139	12	billed	bill	VERB
inlawrev-3453	139	13	or	or	CCONJ
inlawrev-3453	139	14	the	the	DET
inlawrev-3453	139	15	unique	unique	ADJ
inlawrev-3453	139	16	litigation	litigation	NOUN
inlawrev-3453	139	17	needs	need	VERB
inlawrev-3453	139	18	ofthat	ofthat	PROPN
inlawrev-3453	139	19	case	case	NOUN
inlawrev-3453	139	20	,	,	PUNCT
inlawrev-3453	139	21	the	the	DET
inlawrev-3453	139	22	auditors	auditor	NOUN
inlawrev-3453	139	23	must	must	AUX
inlawrev-3453	139	24	use	use	VERB
inlawrev-3453	139	25	a	a	DET
inlawrev-3453	139	26	cookie	cookie	NOUN
inlawrev-3453	139	27	-	-	PUNCT
inlawrev-3453	139	28	cutter	cutter	NOUN
inlawrev-3453	139	29	approach	approach	NOUN
inlawrev-3453	139	30	.	.	PUNCT
inlawrev-3453	140	1	they	they	PRON
inlawrev-3453	140	2	use	use	VERB
inlawrev-3453	140	3	the	the	DET
inlawrev-3453	140	4	same	same	ADJ
inlawrev-3453	140	5	standard	standard	NOUN
inlawrev-3453	140	6	of	of	ADP
inlawrev-3453	140	7	review	review	NOUN
inlawrev-3453	140	8	for	for	ADP
inlawrev-3453	140	9	each	each	DET
inlawrev-3453	140	10	case	case	NOUN
inlawrev-3453	140	11	regardless	regardless	ADV
inlawrev-3453	140	12	of	of	ADP
inlawrev-3453	140	13	its	its	PRON
inlawrev-3453	140	14	complexity	complexity	NOUN
inlawrev-3453	140	15	.	.	PUNCT
inlawrev-3453	141	1	37	37	NUM
inlawrev-3453	141	2	additionally	additionally	ADV
inlawrev-3453	141	3	,	,	PUNCT
inlawrev-3453	141	4	auditing	auditing	NOUN
inlawrev-3453	141	5	firms	firm	NOUN
inlawrev-3453	141	6	use	use	VERB
inlawrev-3453	141	7	software	software	NOUN
inlawrev-3453	141	8	to	to	PART
inlawrev-3453	141	9	speed	speed	VERB
inlawrev-3453	141	10	up	up	ADP
inlawrev-3453	141	11	the	the	DET
inlawrev-3453	141	12	review	review	NOUN
inlawrev-3453	141	13	process	process	NOUN
inlawrev-3453	141	14	.	.	PUNCT
inlawrev-3453	142	1	38	38	NUM
inlawrev-3453	142	2	the	the	DET
inlawrev-3453	142	3	very	very	ADJ
inlawrev-3453	142	4	use	use	NOUN
inlawrev-3453	142	5	of	of	ADP
inlawrev-3453	142	6	software	software	NOUN
inlawrev-3453	142	7	demonstrates	demonstrate	VERB
inlawrev-3453	142	8	the	the	DET
inlawrev-3453	142	9	mechanical	mechanical	ADJ
inlawrev-3453	142	10	,	,	PUNCT
inlawrev-3453	142	11	non	non	ADJ
inlawrev-3453	142	12	-	-	ADJ
inlawrev-3453	142	13	specific	specific	ADJ
inlawrev-3453	142	14	review	review	NOUN
inlawrev-3453	142	15	outside	outside	ADJ
inlawrev-3453	142	16	auditors	auditor	NOUN
inlawrev-3453	142	17	give	give	VERB
inlawrev-3453	142	18	to	to	ADP
inlawrev-3453	142	19	each	each	DET
inlawrev-3453	142	20	bill	bill	NOUN
inlawrev-3453	142	21	.	.	PUNCT
inlawrev-3453	143	1	typically	typically	ADV
inlawrev-3453	143	2	,	,	PUNCT
inlawrev-3453	143	3	when	when	SCONJ
inlawrev-3453	143	4	legal	legal	ADJ
inlawrev-3453	143	5	auditors	auditor	NOUN
inlawrev-3453	143	6	receive	receive	VERB
inlawrev-3453	143	7	bills	bill	NOUN
inlawrev-3453	143	8	to	to	PART
inlawrev-3453	143	9	review	review	VERB
inlawrev-3453	143	10	,	,	PUNCT
inlawrev-3453	143	11	they	they	PRON
inlawrev-3453	143	12	first	first	ADV
inlawrev-3453	143	13	break	break	VERB
inlawrev-3453	143	14	down	down	ADP
inlawrev-3453	143	15	the	the	DET
inlawrev-3453	143	16	time	time	NOUN
inlawrev-3453	143	17	detail	detail	NOUN
inlawrev-3453	143	18	39	39	NUM
inlawrev-3453	143	19	to	to	PART
inlawrev-3453	143	20	determine	determine	VERB
inlawrev-3453	143	21	"	"	PUNCT
inlawrev-3453	143	22	the	the	DET
inlawrev-3453	143	23	major	major	ADJ
inlawrev-3453	143	24	activities	activity	NOUN
inlawrev-3453	143	25	performed	perform	VERB
inlawrev-3453	143	26	,	,	PUNCT
inlawrev-3453	143	27	who	who	PRON
inlawrev-3453	143	28	performed	perform	VERB
inlawrev-3453	143	29	them	they	PRON
inlawrev-3453	143	30	,	,	PUNCT
inlawrev-3453	143	31	and	and	CCONJ
inlawrev-3453	143	32	the	the	DET
inlawrev-3453	143	33	time	time	NOUN
inlawrev-3453	143	34	spent	spend	VERB
inlawrev-3453	143	35	.	.	PUNCT
inlawrev-3453	143	36	"	"	PUNCT
inlawrev-3453	144	1	40	40	NUM
inlawrev-3453	144	2	the	the	DET
inlawrev-3453	144	3	auditor	auditor	NOUN
inlawrev-3453	144	4	then	then	ADV
inlawrev-3453	144	5	looks	look	VERB
inlawrev-3453	144	6	at	at	ADP
inlawrev-3453	144	7	each	each	DET
inlawrev-3453	144	8	entry	entry	NOUN
inlawrev-3453	144	9	and	and	CCONJ
inlawrev-3453	144	10	decides	decide	VERB
inlawrev-3453	144	11	whether	whether	SCONJ
inlawrev-3453	144	12	the	the	DET
inlawrev-3453	144	13	case	case	NOUN
inlawrev-3453	144	14	was	be	AUX
inlawrev-3453	144	15	properly	properly	ADV
inlawrev-3453	144	16	staffed	staff	VERB
inlawrev-3453	144	17	or	or	CCONJ
inlawrev-3453	144	18	had	have	VERB
inlawrev-3453	144	19	too	too	ADV
inlawrev-3453	144	20	many	many	ADJ
inlawrev-3453	144	21	attorneys	attorney	NOUN
inlawrev-3453	144	22	working	work	VERB
inlawrev-3453	144	23	on	on	ADP
inlawrev-3453	144	24	it	it	PRON
inlawrev-3453	144	25	,	,	PUNCT
inlawrev-3453	144	26	whether	whether	SCONJ
inlawrev-3453	144	27	the	the	DET
inlawrev-3453	144	28	work	work	NOUN
inlawrev-3453	144	29	assignments	assignment	NOUN
inlawrev-3453	144	30	were	be	AUX
inlawrev-3453	144	31	delegated	delegate	VERB
inlawrev-3453	144	32	to	to	ADP
inlawrev-3453	144	33	attorneys	attorney	NOUN
inlawrev-3453	144	34	with	with	ADP
inlawrev-3453	144	35	the	the	DET
inlawrev-3453	144	36	appropriate	appropriate	ADJ
inlawrev-3453	144	37	experience	experience	NOUN
inlawrev-3453	144	38	level	level	NOUN
inlawrev-3453	144	39	,	,	PUNCT
inlawrev-3453	144	40	whether	whether	SCONJ
inlawrev-3453	144	41	the	the	DET
inlawrev-3453	144	42	tasks	task	NOUN
inlawrev-3453	144	43	should	should	AUX
inlawrev-3453	144	44	have	have	AUX
inlawrev-3453	144	45	been	be	AUX
inlawrev-3453	144	46	performed	perform	VERB
inlawrev-3453	144	47	by	by	ADP
inlawrev-3453	144	48	attorneys	attorney	NOUN
inlawrev-3453	144	49	or	or	CCONJ
inlawrev-3453	144	50	paralegals	paralegal	NOUN
inlawrev-3453	144	51	,	,	PUNCT
inlawrev-3453	144	52	whether	whether	SCONJ
inlawrev-3453	144	53	the	the	DET
inlawrev-3453	144	54	work	work	NOUN
inlawrev-3453	144	55	was	be	AUX
inlawrev-3453	144	56	duplicated	duplicate	VERB
inlawrev-3453	144	57	,	,	PUNCT
inlawrev-3453	144	58	and	and	CCONJ
inlawrev-3453	144	59	whether	whether	SCONJ
inlawrev-3453	144	60	the	the	DET
inlawrev-3453	144	61	attorney	attorney	NOUN
inlawrev-3453	144	62	performed	perform	VERB
inlawrev-3453	144	63	an	an	DET
inlawrev-3453	144	64	"	"	PUNCT
inlawrev-3453	144	65	informal	informal	ADJ
inlawrev-3453	144	66	cost	cost	NOUN
inlawrev-3453	144	67	/	/	SYM
inlawrev-3453	144	68	benefit	benefit	NOUN
inlawrev-3453	144	69	analysis	analysis	NOUN
inlawrev-3453	144	70	before	before	ADP
inlawrev-3453	144	71	starting	start	VERB
inlawrev-3453	144	72	research	research	NOUN
inlawrev-3453	144	73	and	and	CCONJ
inlawrev-3453	144	74	other	other	ADJ
inlawrev-3453	144	75	projects	project	NOUN
inlawrev-3453	144	76	.	.	PUNCT
inlawrev-3453	144	77	"	"	PUNCT
inlawrev-3453	145	1	41	41	NUM
inlawrev-3453	145	2	the	the	DET
inlawrev-3453	145	3	precise	precise	ADJ
inlawrev-3453	145	4	means	mean	NOUN
inlawrev-3453	145	5	by	by	ADP
inlawrev-3453	145	6	which	which	PRON
inlawrev-3453	145	7	the	the	DET
inlawrev-3453	145	8	auditor	auditor	NOUN
inlawrev-3453	145	9	determines	determine	VERB
inlawrev-3453	145	10	each	each	PRON
inlawrev-3453	145	11	of	of	ADP
inlawrev-3453	145	12	these	these	DET
inlawrev-3453	145	13	issues	issue	NOUN
inlawrev-3453	145	14	is	be	AUX
inlawrev-3453	145	15	unclear	unclear	ADJ
inlawrev-3453	145	16	.	.	PUNCT
inlawrev-3453	146	1	42	42	NUM
inlawrev-3453	146	2	however	however	ADV
inlawrev-3453	146	3	,	,	PUNCT
inlawrev-3453	146	4	because	because	SCONJ
inlawrev-3453	146	5	the	the	DET
inlawrev-3453	146	6	auditor	auditor	NOUN
inlawrev-3453	146	7	is	be	AUX
inlawrev-3453	146	8	only	only	ADV
inlawrev-3453	146	9	looking	look	VERB
inlawrev-3453	146	10	at	at	ADP
inlawrev-3453	146	11	the	the	DET
inlawrev-3453	146	12	bill	bill	NOUN
inlawrev-3453	146	13	and	and	CCONJ
inlawrev-3453	146	14	not	not	PART
inlawrev-3453	146	15	the	the	DET
inlawrev-3453	146	16	context	context	NOUN
inlawrev-3453	146	17	or	or	CCONJ
inlawrev-3453	146	18	outcome	outcome	NOUN
inlawrev-3453	146	19	of	of	ADP
inlawrev-3453	146	20	the	the	DET
inlawrev-3453	146	21	case	case	NOUN
inlawrev-3453	146	22	,	,	PUNCT
inlawrev-3453	146	23	the	the	DET
inlawrev-3453	146	24	means	mean	NOUN
inlawrev-3453	146	25	used	use	VERB
inlawrev-3453	146	26	must	must	AUX
inlawrev-3453	146	27	be	be	AUX
inlawrev-3453	146	28	a	a	DET
inlawrev-3453	146	29	non	non	ADJ
inlawrev-3453	146	30	-	-	ADJ
inlawrev-3453	146	31	specific	specific	ADJ
inlawrev-3453	146	32	,	,	PUNCT
inlawrev-3453	146	33	standardized	standardized	ADJ
inlawrev-3453	146	34	approach	approach	NOUN
inlawrev-3453	146	35	.	.	PUNCT
inlawrev-3453	147	1	using	use	VERB
inlawrev-3453	147	2	a	a	DET
inlawrev-3453	147	3	non	non	ADJ
inlawrev-3453	147	4	-	-	ADJ
inlawrev-3453	147	5	specific	specific	ADJ
inlawrev-3453	147	6	,	,	PUNCT
inlawrev-3453	147	7	cookie	cookie	NOUN
inlawrev-3453	147	8	-	-	PUNCT
inlawrev-3453	147	9	cutter	cutter	NOUN
inlawrev-3453	147	10	approach	approach	NOUN
inlawrev-3453	147	11	is	be	AUX
inlawrev-3453	147	12	dangerous	dangerous	ADJ
inlawrev-3453	147	13	.	.	PUNCT
inlawrev-3453	148	1	"	"	PUNCT
inlawrev-3453	148	2	reviewing	review	VERB
inlawrev-3453	148	3	]	]	PUNCT
inlawrev-3453	148	4	.	.	PUNCT
inlawrev-3453	148	5	.	.	PUNCT
inlawrev-3453	148	6	.	.	PUNCT
inlawrev-3453	149	1	bills	bill	NOUN
inlawrev-3453	149	2	without	without	ADP
inlawrev-3453	149	3	access	access	NOUN
inlawrev-3453	149	4	to	to	ADP
inlawrev-3453	149	5	the	the	DET
inlawrev-3453	149	6	work	work	NOUN
inlawrev-3453	149	7	product	product	NOUN
inlawrev-3453	149	8	underlying	underlie	VERB
inlawrev-3453	149	9	those	those	DET
inlawrev-3453	149	10	bills	bill	NOUN
inlawrev-3453	149	11	can	can	AUX
inlawrev-3453	149	12	lead	lead	VERB
inlawrev-3453	149	13	to	to	ADP
inlawrev-3453	149	14	arbitrary	arbitrary	ADJ
inlawrev-3453	149	15	[	[	X
inlawrev-3453	149	16	reductions	reduction	NOUN
inlawrev-3453	149	17	in	in	ADP
inlawrev-3453	149	18	fees	fee	NOUN
inlawrev-3453	149	19	]	]	PUNCT
inlawrev-3453	149	20	.	.	PUNCT
inlawrev-3453	149	21	"	"	PUNCT
inlawrev-3453	150	1	43	43	NUM
inlawrev-3453	150	2	different	different	ADJ
inlawrev-3453	150	3	attorneys	attorney	NOUN
inlawrev-3453	150	4	may	may	AUX
inlawrev-3453	150	5	use	use	VERB
inlawrev-3453	150	6	alternative	alternative	ADJ
inlawrev-3453	150	7	approaches	approach	NOUN
inlawrev-3453	150	8	to	to	PART
inlawrev-3453	150	9	handle	handle	VERB
inlawrev-3453	150	10	the	the	DET
inlawrev-3453	150	11	same	same	ADJ
inlawrev-3453	150	12	case	case	NOUN
inlawrev-3453	150	13	with	with	ADP
inlawrev-3453	150	14	no	no	DET
inlawrev-3453	150	15	one	one	NUM
inlawrev-3453	150	16	approach	approach	NOUN
inlawrev-3453	150	17	being	be	AUX
inlawrev-3453	150	18	preferable	preferable	ADJ
inlawrev-3453	150	19	to	to	ADP
inlawrev-3453	150	20	another	another	PRON
inlawrev-3453	150	21	.	.	PUNCT
inlawrev-3453	151	1	44	44	NUM
inlawrev-3453	151	2	for	for	ADP
inlawrev-3453	151	3	instance	instance	NOUN
inlawrev-3453	151	4	,	,	PUNCT
inlawrev-3453	151	5	some	some	DET
inlawrev-3453	151	6	jurisdictions	jurisdiction	NOUN
inlawrev-3453	151	7	may	may	AUX
inlawrev-3453	151	8	be	be	AUX
inlawrev-3453	151	9	more	more	ADV
inlawrev-3453	151	10	inclined	inclined	ADJ
inlawrev-3453	151	11	to	to	PART
inlawrev-3453	151	12	grant	grant	VERB
inlawrev-3453	151	13	summary	summary	NOUN
inlawrev-3453	151	14	judgment	judgment	NOUN
inlawrev-3453	151	15	than	than	ADP
inlawrev-3453	151	16	others.45	others.45	VERB
inlawrev-3453	151	17	therefore	therefore	ADV
inlawrev-3453	151	18	,	,	PUNCT
inlawrev-3453	151	19	based	base	VERB
inlawrev-3453	151	20	on	on	ADP
inlawrev-3453	151	21	the	the	DET
inlawrev-3453	151	22	jurisdiction	jurisdiction	NOUN
inlawrev-3453	151	23	in	in	ADP
inlawrev-3453	151	24	which	which	PRON
inlawrev-3453	151	25	the	the	DET
inlawrev-3453	151	26	case	case	NOUN
inlawrev-3453	151	27	is	be	AUX
inlawrev-3453	151	28	being	be	AUX
inlawrev-3453	151	29	litigated	litigate	VERB
inlawrev-3453	151	30	,	,	PUNCT
inlawrev-3453	151	31	a	a	DET
inlawrev-3453	151	32	motion	motion	NOUN
inlawrev-3453	151	33	for	for	ADP
inlawrev-3453	151	34	summary	summary	NOUN
inlawrev-3453	151	35	judgment	judgment	NOUN
inlawrev-3453	151	36	may	may	AUX
inlawrev-3453	151	37	or	or	CCONJ
inlawrev-3453	151	38	may	may	AUX
inlawrev-3453	151	39	not	not	PART
inlawrev-3453	151	40	be	be	AUX
inlawrev-3453	151	41	effective	effective	ADJ
inlawrev-3453	151	42	.	.	PUNCT
inlawrev-3453	152	1	depending	depend	VERB
inlawrev-3453	152	2	on	on	ADP
inlawrev-3453	152	3	the	the	DET
inlawrev-3453	152	4	geographical	geographical	ADJ
inlawrev-3453	152	5	location	location	NOUN
inlawrev-3453	152	6	ofthe	ofthe	NOUN
inlawrev-3453	152	7	litigation	litigation	NOUN
inlawrev-3453	152	8	,	,	PUNCT
inlawrev-3453	152	9	a	a	DET
inlawrev-3453	152	10	motion	motion	NOUN
inlawrev-3453	152	11	for	for	ADP
inlawrev-3453	152	12	summaryjudgment	summaryjudgment	NOUN
inlawrev-3453	152	13	may	may	AUX
inlawrev-3453	152	14	be	be	AUX
inlawrev-3453	152	15	an	an	DET
inlawrev-3453	152	16	important	important	ADJ
inlawrev-3453	152	17	litigation	litigation	NOUN
inlawrev-3453	152	18	tactic	tactic	NOUN
inlawrev-3453	152	19	or	or	CCONJ
inlawrev-3453	152	20	superfluous	superfluous	ADJ
inlawrev-3453	152	21	work	work	NOUN
inlawrev-3453	152	22	.	.	PUNCT
inlawrev-3453	153	1	a	a	DET
inlawrev-3453	153	2	35	35	NUM
inlawrev-3453	153	3	.	.	PUNCT
inlawrev-3453	154	1	martin	martin	PROPN
inlawrev-3453	154	2	,	,	PUNCT
inlawrev-3453	154	3	supra	supra	PROPN
inlawrev-3453	154	4	note	note	NOUN
inlawrev-3453	154	5	2	2	NUM
inlawrev-3453	154	6	,	,	PUNCT
inlawrev-3453	154	7	at	at	ADP
inlawrev-3453	154	8	359	359	NUM
inlawrev-3453	154	9	.	.	PUNCT
inlawrev-3453	155	1	36	36	NUM
inlawrev-3453	155	2	.	.	PUNCT
inlawrev-3453	156	1	see	see	VERB
inlawrev-3453	156	2	brennan	brennan	PROPN
inlawrev-3453	156	3	,	,	PUNCT
inlawrev-3453	156	4	supra	supra	PROPN
inlawrev-3453	156	5	note	note	PROPN
inlawrev-3453	156	6	6	6	NUM
inlawrev-3453	156	7	,	,	PUNCT
inlawrev-3453	156	8	at	at	ADP
inlawrev-3453	156	9	al	al	PROPN
inlawrev-3453	156	10	;	;	PUNCT
inlawrev-3453	156	11	seigneur	seigneur	NOUN
inlawrev-3453	156	12	,	,	PUNCT
inlawrev-3453	156	13	supra	supra	PROPN
inlawrev-3453	156	14	note	note	PROPN
inlawrev-3453	156	15	27	27	NUM
inlawrev-3453	156	16	,	,	PUNCT
inlawrev-3453	156	17	at	at	ADP
inlawrev-3453	156	18	7	7	NUM
inlawrev-3453	156	19	.	.	NOUN
inlawrev-3453	156	20	37	37	NUM
inlawrev-3453	156	21	.	.	PUNCT
inlawrev-3453	157	1	see	see	VERB
inlawrev-3453	157	2	brennan	brennan	PROPN
inlawrev-3453	157	3	,	,	PUNCT
inlawrev-3453	157	4	supra	supra	PROPN
inlawrev-3453	157	5	note	note	PROPN
inlawrev-3453	157	6	6	6	NUM
inlawrev-3453	157	7	,	,	PUNCT
inlawrev-3453	157	8	at	at	ADP
inlawrev-3453	157	9	al	al	PROPN
inlawrev-3453	157	10	.	.	PUNCT
inlawrev-3453	158	1	38	38	NUM
inlawrev-3453	158	2	.	.	PUNCT
inlawrev-3453	159	1	see	see	VERB
inlawrev-3453	159	2	i	i	PRON
inlawrev-3453	159	3	d.	d.	PROPN
inlawrev-3453	159	4	39	39	NUM
inlawrev-3453	159	5	.	.	PUNCT
inlawrev-3453	160	1	"	"	PUNCT
inlawrev-3453	160	2	the	the	DET
inlawrev-3453	160	3	time	time	NOUN
inlawrev-3453	160	4	detail	detail	NOUN
inlawrev-3453	160	5	consists	consist	VERB
inlawrev-3453	160	6	of	of	ADP
inlawrev-3453	160	7	a	a	DET
inlawrev-3453	160	8	chronological	chronological	ADJ
inlawrev-3453	160	9	list	list	NOUN
inlawrev-3453	160	10	of	of	ADP
inlawrev-3453	160	11	entries	entry	NOUN
inlawrev-3453	160	12	indicating	indicate	VERB
inlawrev-3453	160	13	the	the	DET
inlawrev-3453	160	14	date	date	NOUN
inlawrev-3453	160	15	,	,	PUNCT
inlawrev-3453	160	16	the	the	DET
inlawrev-3453	160	17	attorney	attorney	NOUN
inlawrev-3453	160	18	who	who	PRON
inlawrev-3453	160	19	performed	perform	VERB
inlawrev-3453	160	20	the	the	DET
inlawrev-3453	160	21	work	work	NOUN
inlawrev-3453	160	22	,	,	PUNCT
inlawrev-3453	160	23	the	the	DET
inlawrev-3453	160	24	total	total	ADJ
inlawrev-3453	160	25	number	number	NOUN
inlawrev-3453	160	26	of	of	ADP
inlawrev-3453	160	27	hours	hour	NOUN
inlawrev-3453	160	28	spent	spend	VERB
inlawrev-3453	160	29	that	that	DET
inlawrev-3453	160	30	day	day	NOUN
inlawrev-3453	160	31	,	,	PUNCT
inlawrev-3453	160	32	and	and	CCONJ
inlawrev-3453	160	33	a	a	DET
inlawrev-3453	160	34	brief	brief	ADJ
inlawrev-3453	160	35	description	description	NOUN
inlawrev-3453	160	36	of	of	ADP
inlawrev-3453	160	37	the	the	DET
inlawrev-3453	160	38	work	work	NOUN
inlawrev-3453	160	39	.	.	PUNCT
inlawrev-3453	160	40	"	"	PUNCT
inlawrev-3453	161	1	jed	jed	PROPN
inlawrev-3453	161	2	s.	s.	PROPN
inlawrev-3453	161	3	ringel	ringel	PROPN
inlawrev-3453	161	4	&	&	CCONJ
inlawrev-3453	161	5	ellis	ellis	PROPN
inlawrev-3453	161	6	r.	r.	PROPN
inlawrev-3453	161	7	mirsky	mirsky	PROPN
inlawrev-3453	161	8	,	,	PUNCT
inlawrev-3453	161	9	legal	legal	ADJ
inlawrev-3453	161	10	auditing	auditing	NOUN
inlawrev-3453	161	11	:	:	PUNCT
inlawrev-3453	161	12	the	the	DET
inlawrev-3453	161	13	direct	direct	ADJ
inlawrev-3453	161	14	approach	approach	NOUN
inlawrev-3453	161	15	to	to	ADP
inlawrev-3453	161	16	controlling	control	VERB
inlawrev-3453	161	17	outside	outside	ADJ
inlawrev-3453	161	18	counsel	counsel	NOUN
inlawrev-3453	161	19	costs	cost	NOUN
inlawrev-3453	161	20	,	,	PUNCT
inlawrev-3453	161	21	496	496	NUM
inlawrev-3453	161	22	practising	practise	VERB
inlawrev-3453	161	23	l.	l.	PROPN
inlawrev-3453	161	24	inst./lltig	inst./lltig	PROPN
inlawrev-3453	161	25	.	.	PUNCT
inlawrev-3453	161	26	&	&	CCONJ
inlawrev-3453	161	27	admin	admin	PROPN
inlawrev-3453	161	28	.	.	PUNCT
inlawrev-3453	162	1	prac	prac	INTJ
inlawrev-3453	162	2	.	.	PUNCT
inlawrev-3453	163	1	course	course	NOUN
inlawrev-3453	163	2	handbook	handbook	NOUN
inlawrev-3453	163	3	series	series	PROPN
inlawrev-3453	163	4	63	63	NUM
inlawrev-3453	163	5	1	1	NUM
inlawrev-3453	163	6	,	,	PUNCT
inlawrev-3453	163	7	634	634	NUM
inlawrev-3453	163	8	(	(	PUNCT
inlawrev-3453	163	9	1	1	NUM
inlawrev-3453	163	10	994	994	NUM
inlawrev-3453	163	11	)	)	PUNCT
inlawrev-3453	163	12	.	.	PUNCT
inlawrev-3453	164	1	40	40	NUM
inlawrev-3453	164	2	.	.	PUNCT
inlawrev-3453	165	1	i	i	PRON
inlawrev-3453	165	2	d.	d.	PROPN
inlawrev-3453	165	3	41	41	NUM
inlawrev-3453	165	4	.	.	PUNCT
inlawrev-3453	166	1	i	i	PRON
inlawrev-3453	166	2	d.	d.	PROPN
inlawrev-3453	166	3	at	at	ADP
inlawrev-3453	166	4	635	635	NUM
inlawrev-3453	166	5	.	.	PUNCT
inlawrev-3453	167	1	42	42	NUM
inlawrev-3453	167	2	.	.	PUNCT
inlawrev-3453	168	1	see	see	VERB
inlawrev-3453	168	2	i	i	PRON
inlawrev-3453	168	3	d.	d.	PROPN
inlawrev-3453	168	4	43	43	NUM
inlawrev-3453	168	5	.	.	PUNCT
inlawrev-3453	169	1	baliga	baliga	ADJ
inlawrev-3453	169	2	,	,	PUNCT
inlawrev-3453	169	3	supra	supra	ADJ
inlawrev-3453	169	4	note	note	PROPN
inlawrev-3453	169	5	29	29	NUM
inlawrev-3453	169	6	,	,	PUNCT
inlawrev-3453	169	7	at	at	ADP
inlawrev-3453	169	8	197	197	NUM
inlawrev-3453	169	9	.	.	PUNCT
inlawrev-3453	169	10	44	44	NUM
inlawrev-3453	169	11	.	.	PUNCT
inlawrev-3453	170	1	see	see	VERB
inlawrev-3453	170	2	martin	martin	PROPN
inlawrev-3453	170	3	,	,	PUNCT
inlawrev-3453	170	4	supra	supra	PROPN
inlawrev-3453	170	5	note	note	NOUN
inlawrev-3453	170	6	2	2	NUM
inlawrev-3453	170	7	,	,	PUNCT
inlawrev-3453	170	8	at	at	ADP
inlawrev-3453	170	9	359	359	NUM
inlawrev-3453	170	10	.	.	PUNCT
inlawrev-3453	171	1	45	45	NUM
inlawrev-3453	171	2	.	.	PUNCT
inlawrev-3453	172	1	see	see	VERB
inlawrev-3453	172	2	i	i	PRON
inlawrev-3453	172	3	d	d	PROPN
inlawrev-3453	172	4	1	1	NUM
inlawrev-3453	172	5	84	84	NUM
inlawrev-3453	172	6	indiana	indiana	PROPN
inlawrev-3453	172	7	law	law	PROPN
inlawrev-3453	172	8	review	review	NOUN
inlawrev-3453	172	9	[	[	X
inlawrev-3453	172	10	vol	vol	NOUN
inlawrev-3453	172	11	.	.	PUNCT
inlawrev-3453	173	1	34	34	NUM
inlawrev-3453	173	2	:	:	SYM
inlawrev-3453	173	3	1	1	NUM
inlawrev-3453	173	4	79	79	NUM
inlawrev-3453	173	5	cookie	cookie	NOUN
inlawrev-3453	173	6	-	-	PUNCT
inlawrev-3453	173	7	cutter	cutter	NOUN
inlawrev-3453	173	8	approach	approach	NOUN
inlawrev-3453	173	9	to	to	ADP
inlawrev-3453	173	10	auditing	auditing	NOUN
inlawrev-3453	173	11	bills	bill	NOUN
inlawrev-3453	173	12	will	will	AUX
inlawrev-3453	173	13	not	not	PART
inlawrev-3453	173	14	take	take	VERB
inlawrev-3453	173	15	this	this	DET
inlawrev-3453	173	16	factor	factor	NOUN
inlawrev-3453	173	17	into	into	ADP
inlawrev-3453	173	18	account	account	NOUN
inlawrev-3453	173	19	.	.	PUNCT
inlawrev-3453	174	1	as	as	ADP
inlawrev-3453	174	2	a	a	DET
inlawrev-3453	174	3	result	result	NOUN
inlawrev-3453	174	4	,	,	PUNCT
inlawrev-3453	174	5	a	a	DET
inlawrev-3453	174	6	bill	bill	NOUN
inlawrev-3453	174	7	may	may	AUX
inlawrev-3453	174	8	be	be	AUX
inlawrev-3453	174	9	slashed	slash	VERB
inlawrev-3453	174	10	and	and	CCONJ
inlawrev-3453	174	11	payment	payment	NOUN
inlawrev-3453	174	12	refused	refuse	VERB
inlawrev-3453	174	13	when	when	SCONJ
inlawrev-3453	174	14	the	the	DET
inlawrev-3453	174	15	motion	motion	NOUN
inlawrev-3453	174	16	was	be	AUX
inlawrev-3453	174	17	appropriate	appropriate	ADJ
inlawrev-3453	174	18	because	because	SCONJ
inlawrev-3453	174	19	ofthe	ofthe	ADJ
inlawrev-3453	174	20	likelihood	likelihood	NOUN
inlawrev-3453	174	21	that	that	SCONJ
inlawrev-3453	174	22	it	it	PRON
inlawrev-3453	174	23	could	could	AUX
inlawrev-3453	174	24	end	end	VERB
inlawrev-3453	174	25	the	the	DET
inlawrev-3453	174	26	litigation	litigation	NOUN
inlawrev-3453	174	27	.	.	PUNCT
inlawrev-3453	175	1	conversely	conversely	ADV
inlawrev-3453	175	2	,	,	PUNCT
inlawrev-3453	175	3	payment	payment	NOUN
inlawrev-3453	175	4	may	may	AUX
inlawrev-3453	175	5	be	be	AUX
inlawrev-3453	175	6	made	make	VERB
inlawrev-3453	175	7	even	even	ADV
inlawrev-3453	175	8	when	when	SCONJ
inlawrev-3453	175	9	the	the	DET
inlawrev-3453	175	10	motion	motion	NOUN
inlawrev-3453	175	11	was	be	AUX
inlawrev-3453	175	12	inappropriate	inappropriate	ADJ
inlawrev-3453	175	13	due	due	ADP
inlawrev-3453	175	14	to	to	ADP
inlawrev-3453	175	15	the	the	DET
inlawrev-3453	175	16	slim	slim	ADJ
inlawrev-3453	175	17	chance	chance	NOUN
inlawrev-3453	175	18	that	that	SCONJ
inlawrev-3453	175	19	the	the	DET
inlawrev-3453	175	20	court	court	NOUN
inlawrev-3453	175	21	would	would	AUX
inlawrev-3453	175	22	grant	grant	VERB
inlawrev-3453	175	23	it	it	PRON
inlawrev-3453	175	24	.	.	PUNCT
inlawrev-3453	176	1	d.	d.	PROPN
inlawrev-3453	176	2	outside	outside	ADP
inlawrev-3453	176	3	auditors	auditor	NOUN
inlawrev-3453	176	4	'	'	PART
inlawrev-3453	176	5	self	self	NOUN
inlawrev-3453	176	6	-	-	PUNCT
inlawrev-3453	176	7	interest	interest	NOUN
inlawrev-3453	176	8	the	the	DET
inlawrev-3453	176	9	cookie	cookie	NOUN
inlawrev-3453	176	10	-	-	PUNCT
inlawrev-3453	176	11	cutter	cutter	NOUN
inlawrev-3453	176	12	approach	approach	NOUN
inlawrev-3453	176	13	to	to	ADP
inlawrev-3453	176	14	legal	legal	ADJ
inlawrev-3453	176	15	-	-	PUNCT
inlawrev-3453	176	16	fee	fee	NOUN
inlawrev-3453	176	17	auditing	auditing	NOUN
inlawrev-3453	176	18	is	be	AUX
inlawrev-3453	176	19	not	not	PART
inlawrev-3453	176	20	the	the	DET
inlawrev-3453	176	21	only	only	ADJ
inlawrev-3453	176	22	downfall	downfall	NOUN
inlawrev-3453	176	23	of	of	ADP
inlawrev-3453	176	24	the	the	DET
inlawrev-3453	176	25	use	use	NOUN
inlawrev-3453	176	26	ofoutside	ofoutside	NOUN
inlawrev-3453	176	27	auditors	auditor	NOUN
inlawrev-3453	176	28	.	.	PUNCT
inlawrev-3453	177	1	outside	outside	ADJ
inlawrev-3453	177	2	auditors	auditor	NOUN
inlawrev-3453	177	3	have	have	VERB
inlawrev-3453	177	4	a	a	DET
inlawrev-3453	177	5	self	self	NOUN
inlawrev-3453	177	6	-	-	PUNCT
inlawrev-3453	177	7	interest	interest	NOUN
inlawrev-3453	177	8	in	in	ADP
inlawrev-3453	177	9	cutting	cut	VERB
inlawrev-3453	177	10	bills	bill	NOUN
inlawrev-3453	177	11	.	.	PUNCT
inlawrev-3453	178	1	46	46	NUM
inlawrev-3453	178	2	insurance	insurance	NOUN
inlawrev-3453	178	3	companies	company	NOUN
inlawrev-3453	178	4	hire	hire	VERB
inlawrev-3453	178	5	these	these	DET
inlawrev-3453	178	6	firms	firm	NOUN
inlawrev-3453	178	7	for	for	ADP
inlawrev-3453	178	8	the	the	DET
inlawrev-3453	178	9	purpose	purpose	NOUN
inlawrev-3453	178	10	of	of	ADP
inlawrev-3453	178	11	scrutinizing	scrutinize	VERB
inlawrev-3453	178	12	their	their	PRON
inlawrev-3453	178	13	legal	legal	ADJ
inlawrev-3453	178	14	bills	bill	NOUN
inlawrev-3453	178	15	and	and	CCONJ
inlawrev-3453	178	16	cutting	cut	VERB
inlawrev-3453	178	17	the	the	DET
inlawrev-3453	178	18	costs	cost	NOUN
inlawrev-3453	178	19	.	.	PUNCT
inlawrev-3453	179	1	the	the	DET
inlawrev-3453	179	2	auditors	auditor	NOUN
inlawrev-3453	179	3	need	need	VERB
inlawrev-3453	179	4	to	to	PART
inlawrev-3453	179	5	prove	prove	VERB
inlawrev-3453	179	6	they	they	PRON
inlawrev-3453	179	7	are	be	AUX
inlawrev-3453	179	8	worth	worth	ADJ
inlawrev-3453	179	9	the	the	DET
inlawrev-3453	179	10	carrier	carrier	NOUN
inlawrev-3453	179	11	's	's	PART
inlawrev-3453	179	12	money47	money47	PROPN
inlawrev-3453	179	13	—	—	PUNCT
inlawrev-3453	179	14	the	the	PRON
inlawrev-3453	179	15	greater	great	ADJ
inlawrev-3453	179	16	the	the	DET
inlawrev-3453	179	17	reduction	reduction	NOUN
inlawrev-3453	179	18	in	in	ADP
inlawrev-3453	179	19	the	the	DET
inlawrev-3453	179	20	bill	bill	NOUN
inlawrev-3453	179	21	,	,	PUNCT
inlawrev-3453	179	22	the	the	PRON
inlawrev-3453	179	23	better	well	ADJ
inlawrev-3453	179	24	the	the	DET
inlawrev-3453	179	25	auditors	auditor	NOUN
inlawrev-3453	179	26	look	look	VERB
inlawrev-3453	179	27	.	.	PUNCT
inlawrev-3453	180	1	48	48	NUM
inlawrev-3453	180	2	auditors	auditor	NOUN
inlawrev-3453	180	3	have	have	VERB
inlawrev-3453	180	4	"	"	PUNCT
inlawrev-3453	180	5	one	one	NUM
inlawrev-3453	180	6	thing	thing	NOUN
inlawrev-3453	180	7	in	in	ADP
inlawrev-3453	180	8	mind	mind	NOUN
inlawrev-3453	180	9	—	—	PUNCT
inlawrev-3453	180	10	cutting	cut	VERB
inlawrev-3453	180	11	bills	bill	NOUN
inlawrev-3453	180	12	,	,	PUNCT
inlawrev-3453	180	13	"	"	PUNCT
inlawrev-3453	180	14	even	even	ADV
inlawrev-3453	180	15	if	if	SCONJ
inlawrev-3453	180	16	that	that	PRON
inlawrev-3453	180	17	means	mean	VERB
inlawrev-3453	180	18	cutting	cut	VERB
inlawrev-3453	180	19	legitimate	legitimate	ADJ
inlawrev-3453	180	20	bills	bill	NOUN
inlawrev-3453	180	21	.	.	PUNCT
inlawrev-3453	181	1	49	49	NUM
inlawrev-3453	181	2	many	many	ADJ
inlawrev-3453	181	3	auditors	auditor	NOUN
inlawrev-3453	181	4	promise	promise	VERB
inlawrev-3453	181	5	to	to	PART
inlawrev-3453	181	6	slash	slash	VERB
inlawrev-3453	181	7	bills	bill	NOUN
inlawrev-3453	181	8	by	by	ADP
inlawrev-3453	181	9	ten	ten	NUM
inlawrev-3453	181	10	to	to	PART
inlawrev-3453	181	11	twenty	twenty	NUM
inlawrev-3453	181	12	percent	percent	NOUN
inlawrev-3453	181	13	of	of	ADP
inlawrev-3453	181	14	the	the	DET
inlawrev-3453	181	15	total	total	ADJ
inlawrev-3453	181	16	amount	amount	NOUN
inlawrev-3453	181	17	billed	bill	VERB
inlawrev-3453	181	18	by	by	ADP
inlawrev-3453	181	19	the	the	DET
inlawrev-3453	181	20	outside	outside	ADJ
inlawrev-3453	181	21	counsel	counsel	NOUN
inlawrev-3453	181	22	.	.	PUNCT
inlawrev-3453	182	1	50	50	NUM
inlawrev-3453	182	2	additionally	additionally	ADV
inlawrev-3453	182	3	,	,	PUNCT
inlawrev-3453	182	4	for	for	ADP
inlawrev-3453	182	5	some	some	DET
inlawrev-3453	182	6	auditors	auditor	NOUN
inlawrev-3453	182	7	,	,	PUNCT
inlawrev-3453	182	8	payment	payment	NOUN
inlawrev-3453	182	9	is	be	AUX
inlawrev-3453	182	10	based	base	VERB
inlawrev-3453	182	11	on	on	ADP
inlawrev-3453	182	12	the	the	DET
inlawrev-3453	182	13	savings	saving	NOUN
inlawrev-3453	182	14	they	they	PRON
inlawrev-3453	182	15	provide	provide	VERB
inlawrev-3453	182	16	to	to	ADP
inlawrev-3453	182	17	the	the	DET
inlawrev-3453	182	18	insurance	insurance	NOUN
inlawrev-3453	182	19	company	company	NOUN
inlawrev-3453	182	20	.	.	PUNCT
inlawrev-3453	183	1	51	51	NUM
inlawrev-3453	183	2	the	the	DET
inlawrev-3453	183	3	financial	financial	ADJ
inlawrev-3453	183	4	success	success	NOUN
inlawrev-3453	183	5	and	and	CCONJ
inlawrev-3453	183	6	continued	continued	ADJ
inlawrev-3453	183	7	vitality	vitality	NOUN
inlawrev-3453	183	8	of	of	ADP
inlawrev-3453	183	9	auditing	auditing	NOUN
inlawrev-3453	183	10	firms	firm	NOUN
inlawrev-3453	183	11	is	be	AUX
inlawrev-3453	183	12	dependent	dependent	ADJ
inlawrev-3453	183	13	on	on	ADP
inlawrev-3453	183	14	their	their	PRON
inlawrev-3453	183	15	ability	ability	NOUN
inlawrev-3453	183	16	to	to	PART
inlawrev-3453	183	17	reduce	reduce	VERB
inlawrev-3453	183	18	the	the	DET
inlawrev-3453	183	19	litigation	litigation	NOUN
inlawrev-3453	183	20	costs	cost	NOUN
inlawrev-3453	183	21	for	for	ADP
inlawrev-3453	183	22	insurance	insurance	NOUN
inlawrev-3453	183	23	carriers	carrier	NOUN
inlawrev-3453	183	24	.	.	PUNCT
inlawrev-3453	184	1	52	52	NUM
inlawrev-3453	184	2	this	this	DET
inlawrev-3453	184	3	self	self	NOUN
inlawrev-3453	184	4	-	-	PUNCT
inlawrev-3453	184	5	interest	interest	NOUN
inlawrev-3453	184	6	results	result	NOUN
inlawrev-3453	184	7	in	in	ADP
inlawrev-3453	184	8	excessive	excessive	ADJ
inlawrev-3453	184	9	and	and	CCONJ
inlawrev-3453	184	10	unnecessary	unnecessary	ADJ
inlawrev-3453	184	11	reductions	reduction	NOUN
inlawrev-3453	184	12	in	in	ADP
inlawrev-3453	184	13	legal	legal	ADJ
inlawrev-3453	184	14	bills	bill	NOUN
inlawrev-3453	184	15	.	.	PUNCT
inlawrev-3453	185	1	53	53	NUM
inlawrev-3453	185	2	ii	ii	NOUN
inlawrev-3453	185	3	.	.	PUNCT
inlawrev-3453	186	1	ethical	ethical	ADJ
inlawrev-3453	186	2	concerns	concern	NOUN
inlawrev-3453	186	3	the	the	DET
inlawrev-3453	186	4	interplay	interplay	NOUN
inlawrev-3453	186	5	of	of	ADP
inlawrev-3453	186	6	several	several	ADJ
inlawrev-3453	186	7	model	model	NOUN
inlawrev-3453	186	8	rules	rule	NOUN
inlawrev-3453	186	9	of	of	ADP
inlawrev-3453	186	10	professional	professional	ADJ
inlawrev-3453	186	11	conduct	conduct	NOUN
inlawrev-3453	186	12	raise	raise	VERB
inlawrev-3453	186	13	legitimate	legitimate	ADJ
inlawrev-3453	186	14	concerns	concern	NOUN
inlawrev-3453	186	15	regarding	regard	VERB
inlawrev-3453	186	16	the	the	DET
inlawrev-3453	186	17	employment	employment	NOUN
inlawrev-3453	186	18	of	of	ADP
inlawrev-3453	186	19	outside	outside	ADJ
inlawrev-3453	186	20	auditing	auditing	NOUN
inlawrev-3453	186	21	firms	firm	NOUN
inlawrev-3453	186	22	.	.	PUNCT
inlawrev-3453	187	1	54	54	NUM
inlawrev-3453	187	2	46	46	NUM
inlawrev-3453	187	3	.	.	PUNCT
inlawrev-3453	188	1	see	see	VERB
inlawrev-3453	188	2	i	i	PRON
inlawrev-3453	188	3	d.	d.	PROPN
inlawrev-3453	188	4	at	at	ADP
inlawrev-3453	188	5	358	358	NUM
inlawrev-3453	188	6	.	.	PUNCT
inlawrev-3453	189	1	47	47	NUM
inlawrev-3453	189	2	.	.	PUNCT
inlawrev-3453	190	1	insurance	insurance	NOUN
inlawrev-3453	190	2	companies	company	NOUN
inlawrev-3453	190	3	audit	audit	VERB
inlawrev-3453	190	4	bills	bill	NOUN
inlawrev-3453	190	5	in	in	ADP
inlawrev-3453	190	6	an	an	DET
inlawrev-3453	190	7	attempt	attempt	NOUN
inlawrev-3453	190	8	to	to	PART
inlawrev-3453	190	9	save	save	VERB
inlawrev-3453	190	10	money	money	NOUN
inlawrev-3453	190	11	.	.	PUNCT
inlawrev-3453	191	1	because	because	SCONJ
inlawrev-3453	191	2	the	the	DET
inlawrev-3453	191	3	insurance	insurance	NOUN
inlawrev-3453	191	4	companies	company	NOUN
inlawrev-3453	191	5	must	must	AUX
inlawrev-3453	191	6	pay	pay	VERB
inlawrev-3453	191	7	the	the	DET
inlawrev-3453	191	8	outside	outside	ADJ
inlawrev-3453	191	9	auditors	auditor	NOUN
inlawrev-3453	191	10	for	for	ADP
inlawrev-3453	191	11	this	this	DET
inlawrev-3453	191	12	work	work	NOUN
inlawrev-3453	191	13	,	,	PUNCT
inlawrev-3453	191	14	the	the	DET
inlawrev-3453	191	15	bill	bill	NOUN
inlawrev-3453	191	16	cuts	cut	NOUN
inlawrev-3453	191	17	must	must	AUX
inlawrev-3453	191	18	be	be	AUX
inlawrev-3453	191	19	greater	great	ADJ
inlawrev-3453	191	20	than	than	ADP
inlawrev-3453	191	21	the	the	DET
inlawrev-3453	191	22	fees	fee	NOUN
inlawrev-3453	191	23	charged	charge	VERB
inlawrev-3453	191	24	by	by	ADP
inlawrev-3453	191	25	the	the	DET
inlawrev-3453	191	26	auditors	auditor	NOUN
inlawrev-3453	191	27	.	.	PUNCT
inlawrev-3453	192	1	if	if	SCONJ
inlawrev-3453	192	2	the	the	DET
inlawrev-3453	192	3	auditors	auditor	NOUN
inlawrev-3453	192	4	'	'	PART
inlawrev-3453	192	5	fees	fee	NOUN
inlawrev-3453	192	6	exceed	exceed	VERB
inlawrev-3453	192	7	the	the	DET
inlawrev-3453	192	8	amount	amount	NOUN
inlawrev-3453	192	9	saved	save	VERB
inlawrev-3453	192	10	by	by	ADP
inlawrev-3453	192	11	the	the	DET
inlawrev-3453	192	12	cuts	cut	NOUN
inlawrev-3453	192	13	,	,	PUNCT
inlawrev-3453	192	14	there	there	PRON
inlawrev-3453	192	15	would	would	AUX
inlawrev-3453	192	16	be	be	AUX
inlawrev-3453	192	17	no	no	DET
inlawrev-3453	192	18	financial	financial	ADJ
inlawrev-3453	192	19	incentive	incentive	NOUN
inlawrev-3453	192	20	to	to	PART
inlawrev-3453	192	21	hire	hire	VERB
inlawrev-3453	192	22	outside	outside	ADJ
inlawrev-3453	192	23	auditors	auditor	NOUN
inlawrev-3453	192	24	.	.	PUNCT
inlawrev-3453	193	1	this	this	DET
inlawrev-3453	193	2	reality	reality	NOUN
inlawrev-3453	193	3	pressures	pressure	VERB
inlawrev-3453	193	4	auditors	auditor	NOUN
inlawrev-3453	193	5	to	to	PART
inlawrev-3453	193	6	make	make	VERB
inlawrev-3453	193	7	more	more	ADJ
inlawrev-3453	193	8	cuts	cut	NOUN
inlawrev-3453	193	9	in	in	ADP
inlawrev-3453	193	10	order	order	NOUN
inlawrev-3453	193	11	to	to	PART
inlawrev-3453	193	12	justify	justify	VERB
inlawrev-3453	193	13	their	their	PRON
inlawrev-3453	193	14	employment	employment	NOUN
inlawrev-3453	193	15	.	.	PUNCT
inlawrev-3453	194	1	48	48	NUM
inlawrev-3453	194	2	.	.	PUNCT
inlawrev-3453	195	1	see	see	VERB
inlawrev-3453	195	2	booth	booth	NOUN
inlawrev-3453	195	3	,	,	PUNCT
inlawrev-3453	195	4	supra	supra	PROPN
inlawrev-3453	195	5	note	note	PROPN
inlawrev-3453	195	6	8	8	NUM
inlawrev-3453	195	7	,	,	PUNCT
inlawrev-3453	195	8	at	at	ADP
inlawrev-3453	195	9	93	93	NUM
inlawrev-3453	195	10	.	.	PUNCT
inlawrev-3453	196	1	49	49	NUM
inlawrev-3453	196	2	.	.	PUNCT
inlawrev-3453	197	1	i	i	PRON
inlawrev-3453	197	2	d.	d.	PROPN
inlawrev-3453	197	3	50	50	NUM
inlawrev-3453	197	4	.	.	PUNCT
inlawrev-3453	198	1	see	see	VERB
inlawrev-3453	198	2	hope	hope	PROPN
inlawrev-3453	198	3	viner	viner	PROPN
inlawrev-3453	198	4	samborn	samborn	PROPN
inlawrev-3453	198	5	,	,	PUNCT
inlawrev-3453	198	6	no	no	DET
inlawrev-3453	198	7	-	-	PUNCT
inlawrev-3453	198	8	frills	frill	NOUN
inlawrev-3453	198	9	approach	approach	NOUN
inlawrev-3453	198	10	proving	prove	VERB
inlawrev-3453	198	11	costly	costly	ADJ
inlawrev-3453	198	12	,	,	PUNCT
inlawrev-3453	198	13	a.b.a	a.b.a	NOUN
inlawrev-3453	198	14	.	.	PUNCT
inlawrev-3453	199	1	j.	j.	PROPN
inlawrev-3453	199	2	,	,	PUNCT
inlawrev-3453	199	3	mar	mar	PROPN
inlawrev-3453	199	4	.	.	PROPN
inlawrev-3453	199	5	1998	1998	NUM
inlawrev-3453	199	6	,	,	PUNCT
inlawrev-3453	199	7	at	at	ADP
inlawrev-3453	199	8	30	30	NUM
inlawrev-3453	199	9	,	,	PUNCT
inlawrev-3453	199	10	30	30	NUM
inlawrev-3453	199	11	-	-	SYM
inlawrev-3453	199	12	3	3	NUM
inlawrev-3453	199	13	1	1	NUM
inlawrev-3453	199	14	;	;	PUNCT
inlawrev-3453	199	15	see	see	VERB
inlawrev-3453	199	16	also	also	ADV
inlawrev-3453	199	17	baliga	baliga	ADJ
inlawrev-3453	199	18	,	,	PUNCT
inlawrev-3453	199	19	supra	supra	ADJ
inlawrev-3453	199	20	note	note	PROPN
inlawrev-3453	199	21	29	29	NUM
inlawrev-3453	199	22	,	,	PUNCT
inlawrev-3453	199	23	at	at	ADP
inlawrev-3453	199	24	196	196	NUM
inlawrev-3453	199	25	(	(	PUNCT
inlawrev-3453	199	26	stating	state	VERB
inlawrev-3453	199	27	that	that	SCONJ
inlawrev-3453	199	28	auditing	auditing	NOUN
inlawrev-3453	199	29	firms	firm	NOUN
inlawrev-3453	199	30	"	"	PUNCT
inlawrev-3453	199	31	routinely	routinely	ADV
inlawrev-3453	199	32	sell	sell	VERB
inlawrev-3453	199	33	their	their	PRON
inlawrev-3453	199	34	product	product	NOUN
inlawrev-3453	199	35	with	with	ADP
inlawrev-3453	199	36	the	the	DET
inlawrev-3453	199	37	promise	promise	NOUN
inlawrev-3453	199	38	of	of	ADP
inlawrev-3453	199	39	[	[	X
inlawrev-3453	199	40	ten	ten	NUM
inlawrev-3453	199	41	]	]	PUNCT
inlawrev-3453	199	42	to	to	ADP
inlawrev-3453	199	43	[	[	X
inlawrev-3453	199	44	fifteen	fifteen	NUM
inlawrev-3453	199	45	]	]	PUNCT
inlawrev-3453	199	46	percent	percent	NOUN
inlawrev-3453	199	47	cost	cost	NOUN
inlawrev-3453	199	48	savings	saving	NOUN
inlawrev-3453	199	49	to	to	ADP
inlawrev-3453	199	50	their	their	PRON
inlawrev-3453	199	51	clients	client	NOUN
inlawrev-3453	199	52	"	"	PUNCT
inlawrev-3453	199	53	)	)	PUNCT
inlawrev-3453	199	54	.	.	PUNCT
inlawrev-3453	200	1	5	5	NUM
inlawrev-3453	200	2	1	1	NUM
inlawrev-3453	200	3	.	.	PUNCT
inlawrev-3453	201	1	see	see	VERB
inlawrev-3453	201	2	samborn	samborn	ADJ
inlawrev-3453	201	3	,	,	PUNCT
inlawrev-3453	201	4	supra	supra	PROPN
inlawrev-3453	201	5	note	note	NOUN
inlawrev-3453	201	6	50	50	NUM
inlawrev-3453	201	7	,	,	PUNCT
inlawrev-3453	201	8	at	at	ADP
inlawrev-3453	201	9	3	3	NUM
inlawrev-3453	201	10	1	1	NUM
inlawrev-3453	201	11	;	;	PUNCT
inlawrev-3453	201	12	cf	cf	NOUN
inlawrev-3453	201	13	.	.	PUNCT
inlawrev-3453	202	1	ricker	ricker	PROPN
inlawrev-3453	202	2	,	,	PUNCT
inlawrev-3453	202	3	supra	supra	PROPN
inlawrev-3453	202	4	note	note	PROPN
inlawrev-3453	202	5	26	26	NUM
inlawrev-3453	202	6	,	,	PUNCT
inlawrev-3453	202	7	at	at	ADP
inlawrev-3453	202	8	65	65	NUM
inlawrev-3453	202	9	(	(	PUNCT
inlawrev-3453	202	10	listing	list	VERB
inlawrev-3453	202	11	that	that	SCONJ
inlawrev-3453	202	12	most	most	ADJ
inlawrev-3453	202	13	auditors	auditor	NOUN
inlawrev-3453	202	14	charge	charge	VERB
inlawrev-3453	202	15	a	a	DET
inlawrev-3453	202	16	flat	flat	ADJ
inlawrev-3453	202	17	fee	fee	NOUN
inlawrev-3453	202	18	of	of	ADP
inlawrev-3453	202	19	$	$	SYM
inlawrev-3453	202	20	10,000	10,000	NUM
inlawrev-3453	202	21	to	to	PART
inlawrev-3453	202	22	$	$	SYM
inlawrev-3453	202	23	20,000	20,000	NUM
inlawrev-3453	202	24	for	for	ADP
inlawrev-3453	202	25	a	a	DET
inlawrev-3453	202	26	lengthy	lengthy	ADJ
inlawrev-3453	202	27	audit	audit	NOUN
inlawrev-3453	202	28	or	or	CCONJ
inlawrev-3453	202	29	an	an	DET
inlawrev-3453	202	30	hourly	hourly	ADJ
inlawrev-3453	202	31	rate	rate	NOUN
inlawrev-3453	202	32	of	of	ADP
inlawrev-3453	202	33	$	$	SYM
inlawrev-3453	202	34	1	1	NUM
inlawrev-3453	202	35	25	25	NUM
inlawrev-3453	202	36	)	)	PUNCT
inlawrev-3453	202	37	.	.	PUNCT
inlawrev-3453	203	1	52	52	NUM
inlawrev-3453	203	2	.	.	PUNCT
inlawrev-3453	204	1	see	see	VERB
inlawrev-3453	204	2	richmond	richmond	PROPN
inlawrev-3453	204	3	,	,	PUNCT
inlawrev-3453	204	4	supra	supra	PROPN
inlawrev-3453	204	5	note	note	NOUN
inlawrev-3453	204	6	10	10	NUM
inlawrev-3453	204	7	,	,	PUNCT
inlawrev-3453	204	8	at	at	ADP
inlawrev-3453	204	9	513	513	NUM
inlawrev-3453	204	10	.	.	PUNCT
inlawrev-3453	205	1	"	"	PUNCT
inlawrev-3453	205	2	even	even	ADV
inlawrev-3453	205	3	auditors	auditor	NOUN
inlawrev-3453	205	4	who	who	PRON
inlawrev-3453	205	5	work	work	VERB
inlawrev-3453	205	6	for	for	ADP
inlawrev-3453	205	7	flat	flat	ADJ
inlawrev-3453	205	8	fees	fee	NOUN
inlawrev-3453	205	9	have	have	VERB
inlawrev-3453	205	10	a	a	DET
inlawrev-3453	205	11	compelling	compelling	ADJ
inlawrev-3453	205	12	interest	interest	NOUN
inlawrev-3453	205	13	in	in	ADP
inlawrev-3453	205	14	justifying	justify	VERB
inlawrev-3453	205	15	their	their	PRON
inlawrev-3453	205	16	function	function	NOUN
inlawrev-3453	205	17	and	and	CCONJ
inlawrev-3453	205	18	cost	cost	NOUN
inlawrev-3453	205	19	.	.	PUNCT
inlawrev-3453	205	20	"	"	PUNCT
inlawrev-3453	206	1	i	i	PRON
inlawrev-3453	206	2	d.	d.	PROPN
inlawrev-3453	206	3	the	the	DET
inlawrev-3453	206	4	auditing	auditing	NOUN
inlawrev-3453	206	5	industry	industry	NOUN
inlawrev-3453	206	6	thrives	thrive	VERB
inlawrev-3453	206	7	on	on	ADP
inlawrev-3453	206	8	the	the	DET
inlawrev-3453	206	9	work	work	NOUN
inlawrev-3453	206	10	of	of	ADP
inlawrev-3453	206	11	insurance	insurance	NOUN
inlawrev-3453	206	12	companies	company	NOUN
inlawrev-3453	206	13	.	.	PUNCT
inlawrev-3453	207	1	"	"	PUNCT
inlawrev-3453	207	2	about	about	ADP
inlawrev-3453	207	3	[	[	PUNCT
inlawrev-3453	207	4	seventy	seventy	NUM
inlawrev-3453	207	5	percent	percent	NOUN
inlawrev-3453	207	6	]	]	PUNCT
inlawrev-3453	207	7	of	of	ADP
inlawrev-3453	207	8	legal	legal	ADJ
inlawrev-3453	207	9	auditing	auditing	NOUN
inlawrev-3453	207	10	firms	firm	NOUN
inlawrev-3453	207	11	'	'	PART
inlawrev-3453	207	12	clients	client	NOUN
inlawrev-3453	207	13	are	be	AUX
inlawrev-3453	207	14	insurance	insurance	NOUN
inlawrev-3453	207	15	companies	company	NOUN
inlawrev-3453	207	16	.	.	PUNCT
inlawrev-3453	207	17	.	.	PUNCT
inlawrev-3453	207	18	.	.	PUNCT
inlawrev-3453	207	19	.	.	PUNCT
inlawrev-3453	207	20	"	"	PUNCT
inlawrev-3453	208	1	ricker	ricker	PROPN
inlawrev-3453	208	2	,	,	PUNCT
inlawrev-3453	208	3	supra	supra	PROPN
inlawrev-3453	208	4	note	note	PROPN
inlawrev-3453	208	5	26	26	NUM
inlawrev-3453	208	6	,	,	PUNCT
inlawrev-3453	208	7	at	at	ADP
inlawrev-3453	208	8	65	65	NUM
inlawrev-3453	208	9	.	.	PUNCT
inlawrev-3453	208	10	53	53	NUM
inlawrev-3453	208	11	.	.	PUNCT
inlawrev-3453	209	1	see	see	VERB
inlawrev-3453	209	2	martin	martin	PROPN
inlawrev-3453	209	3	,	,	PUNCT
inlawrev-3453	209	4	supra	supra	PROPN
inlawrev-3453	209	5	note	note	NOUN
inlawrev-3453	209	6	2	2	NUM
inlawrev-3453	209	7	,	,	PUNCT
inlawrev-3453	209	8	at	at	ADP
inlawrev-3453	209	9	358	358	NUM
inlawrev-3453	209	10	.	.	PUNCT
inlawrev-3453	210	1	54	54	NUM
inlawrev-3453	210	2	.	.	PUNCT
inlawrev-3453	211	1	see	see	VERB
inlawrev-3453	211	2	i	i	PRON
inlawrev-3453	211	3	d.	d.	PROPN
inlawrev-3453	211	4	at	at	ADP
inlawrev-3453	211	5	357	357	NUM
inlawrev-3453	211	6	.	.	PUNCT
inlawrev-3453	212	1	the	the	DET
inlawrev-3453	212	2	bar	bar	NOUN
inlawrev-3453	212	3	has	have	AUX
inlawrev-3453	212	4	been	be	AUX
inlawrev-3453	212	5	accused	accuse	VERB
inlawrev-3453	212	6	of	of	ADP
inlawrev-3453	212	7	"	"	PUNCT
inlawrev-3453	212	8	shroudfing	shroudfing	NOUN
inlawrev-3453	212	9	]	]	PUNCT
inlawrev-3453	212	10	the	the	DET
inlawrev-3453	212	11	debate	debate	NOUN
inlawrev-3453	212	12	in	in	ADP
inlawrev-3453	212	13	ethical	ethical	ADJ
inlawrev-3453	212	14	term	term	NOUN
inlawrev-3453	212	15	.	.	PUNCT
inlawrev-3453	212	16	"	"	PUNCT
inlawrev-3453	213	1	baliga	baliga	ADJ
inlawrev-3453	213	2	,	,	PUNCT
inlawrev-3453	213	3	supra	supra	ADJ
inlawrev-3453	213	4	note	note	PROPN
inlawrev-3453	213	5	29	29	NUM
inlawrev-3453	213	6	,	,	PUNCT
inlawrev-3453	213	7	at	at	ADP
inlawrev-3453	213	8	1	1	NUM
inlawrev-3453	213	9	96	96	NUM
inlawrev-3453	213	10	.	.	PUNCT
inlawrev-3453	214	1	carriers	carrier	NOUN
inlawrev-3453	214	2	view	view	VERB
inlawrev-3453	214	3	the	the	DET
inlawrev-3453	214	4	ethical	ethical	ADJ
inlawrev-3453	214	5	arguments	argument	NOUN
inlawrev-3453	214	6	as	as	ADP
inlawrev-3453	214	7	disingenuous	disingenuous	ADJ
inlawrev-3453	214	8	,	,	PUNCT
inlawrev-3453	214	9	noting	note	VERB
inlawrev-3453	214	10	that	that	SCONJ
inlawrev-3453	214	11	the	the	DET
inlawrev-3453	214	12	2000	2000	NUM
inlawrev-3453	214	13	]	]	PUNCT
inlawrev-3453	214	14	fee	fee	NOUN
inlawrev-3453	214	15	audits	audits	NOUN
inlawrev-3453	214	16	185	185	NUM
inlawrev-3453	214	17	ethical	ethical	ADJ
inlawrev-3453	214	18	rules	rule	NOUN
inlawrev-3453	214	19	restrict	restrict	VERB
inlawrev-3453	214	20	the	the	DET
inlawrev-3453	214	21	attorney	attorney	NOUN
inlawrev-3453	214	22	's	's	PART
inlawrev-3453	214	23	ability	ability	NOUN
inlawrev-3453	214	24	to	to	PART
inlawrev-3453	214	25	disclose	disclose	VERB
inlawrev-3453	214	26	information	information	NOUN
inlawrev-3453	214	27	relating	relate	VERB
inlawrev-3453	214	28	to	to	ADP
inlawrev-3453	214	29	the	the	DET
inlawrev-3453	214	30	representation	representation	NOUN
inlawrev-3453	214	31	of	of	ADP
inlawrev-3453	214	32	the	the	DET
inlawrev-3453	214	33	client	client	NOUN
inlawrev-3453	214	34	.	.	PUNCT
inlawrev-3453	215	1	55	55	NUM
inlawrev-3453	215	2	according	accord	VERB
inlawrev-3453	215	3	to	to	ADP
inlawrev-3453	215	4	a	a	DET
inlawrev-3453	215	5	1997	1997	NUM
inlawrev-3453	215	6	decision	decision	NOUN
inlawrev-3453	215	7	by	by	ADP
inlawrev-3453	215	8	the	the	DET
inlawrev-3453	215	9	first	first	ADJ
inlawrev-3453	215	10	circuit	circuit	NOUN
inlawrev-3453	215	11	court	court	NOUN
inlawrev-3453	215	12	ofappeals	ofappeal	NOUN
inlawrev-3453	215	13	,	,	PUNCT
inlawrev-3453	215	14	the	the	DET
inlawrev-3453	215	15	disclosure	disclosure	NOUN
inlawrev-3453	215	16	of	of	ADP
inlawrev-3453	215	17	information	information	NOUN
inlawrev-3453	215	18	released	release	VERB
inlawrev-3453	215	19	to	to	ADP
inlawrev-3453	215	20	an	an	DET
inlawrev-3453	215	21	auditing	auditing	NOUN
inlawrev-3453	215	22	firm	firm	NOUN
inlawrev-3453	215	23	may	may	AUX
inlawrev-3453	215	24	constitute	constitute	VERB
inlawrev-3453	215	25	a	a	DET
inlawrev-3453	215	26	waiver	waiver	NOUN
inlawrev-3453	215	27	of	of	ADP
inlawrev-3453	215	28	the	the	DET
inlawrev-3453	215	29	attorney	attorney	NOUN
inlawrev-3453	215	30	-	-	PUNCT
inlawrev-3453	215	31	client	client	NOUN
inlawrev-3453	215	32	privilege	privilege	NOUN
inlawrev-3453	215	33	defense	defense	NOUN
inlawrev-3453	215	34	.	.	PUNCT
inlawrev-3453	216	1	56	56	NUM
inlawrev-3453	216	2	furthermore	furthermore	ADV
inlawrev-3453	216	3	,	,	PUNCT
inlawrev-3453	216	4	an	an	DET
inlawrev-3453	216	5	attorney	attorney	NOUN
inlawrev-3453	216	6	is	be	AUX
inlawrev-3453	216	7	required	require	VERB
inlawrev-3453	216	8	to	to	PART
inlawrev-3453	216	9	exercise	exercise	VERB
inlawrev-3453	216	10	independent	independent	ADJ
inlawrev-3453	216	11	professional	professional	ADJ
inlawrev-3453	216	12	judgment	judgment	NOUN
inlawrev-3453	216	13	when	when	SCONJ
inlawrev-3453	216	14	rendering	render	VERB
inlawrev-3453	216	15	legal	legal	ADJ
inlawrev-3453	216	16	services	service	NOUN
inlawrev-3453	216	17	57	57	NUM
inlawrev-3453	216	18	and	and	CCONJ
inlawrev-3453	216	19	may	may	AUX
inlawrev-3453	216	20	not	not	PART
inlawrev-3453	216	21	allow	allow	VERB
inlawrev-3453	216	22	the	the	DET
inlawrev-3453	216	23	one	one	NOUN
inlawrev-3453	216	24	who	who	PRON
inlawrev-3453	216	25	renders	render	VERB
inlawrev-3453	216	26	payment	payment	NOUN
inlawrev-3453	216	27	ofthe	ofthe	ADJ
inlawrev-3453	216	28	legal	legal	ADJ
inlawrev-3453	216	29	fees	fee	NOUN
inlawrev-3453	216	30	to	to	PART
inlawrev-3453	216	31	direct	direct	VERB
inlawrev-3453	216	32	or	or	CCONJ
inlawrev-3453	216	33	regulate	regulate	VERB
inlawrev-3453	216	34	that	that	DET
inlawrev-3453	216	35	professional	professional	ADJ
inlawrev-3453	216	36	judgment	judgment	NOUN
inlawrev-3453	216	37	.	.	PUNCT
inlawrev-3453	217	1	58	58	NUM
inlawrev-3453	218	1	these	these	DET
inlawrev-3453	218	2	ethical	ethical	ADJ
inlawrev-3453	218	3	rules	rule	NOUN
inlawrev-3453	218	4	restrict	restrict	VERB
inlawrev-3453	218	5	attorneys	attorney	NOUN
inlawrev-3453	218	6	,	,	PUNCT
inlawrev-3453	218	7	and	and	CCONJ
inlawrev-3453	218	8	therefore	therefore	ADV
inlawrev-3453	218	9	,	,	PUNCT
inlawrev-3453	218	10	do	do	AUX
inlawrev-3453	218	11	not	not	PART
inlawrev-3453	218	12	apply	apply	VERB
inlawrev-3453	218	13	to	to	ADP
inlawrev-3453	218	14	auditors	auditor	NOUN
inlawrev-3453	218	15	who	who	PRON
inlawrev-3453	218	16	are	be	AUX
inlawrev-3453	218	17	not	not	PART
inlawrev-3453	218	18	members	member	NOUN
inlawrev-3453	218	19	of	of	ADP
inlawrev-3453	218	20	the	the	DET
inlawrev-3453	218	21	bar	bar	NOUN
inlawrev-3453	218	22	.	.	PUNCT
inlawrev-3453	219	1	when	when	SCONJ
inlawrev-3453	219	2	an	an	DET
inlawrev-3453	219	3	attorney	attorney	NOUN
inlawrev-3453	219	4	is	be	AUX
inlawrev-3453	219	5	required	require	VERB
inlawrev-3453	219	6	by	by	ADP
inlawrev-3453	219	7	contract	contract	NOUN
inlawrev-3453	219	8	to	to	PART
inlawrev-3453	219	9	directly	directly	ADV
inlawrev-3453	219	10	submit	submit	VERB
inlawrev-3453	219	11	bills	bill	NOUN
inlawrev-3453	219	12	to	to	ADP
inlawrev-3453	219	13	an	an	DET
inlawrev-3453	219	14	auditing	auditing	NOUN
inlawrev-3453	219	15	firm	firm	NOUN
inlawrev-3453	219	16	or	or	CCONJ
inlawrev-3453	219	17	when	when	SCONJ
inlawrev-3453	219	18	the	the	DET
inlawrev-3453	219	19	attorney	attorney	NOUN
inlawrev-3453	219	20	is	be	AUX
inlawrev-3453	219	21	informed	inform	VERB
inlawrev-3453	219	22	that	that	SCONJ
inlawrev-3453	219	23	the	the	DET
inlawrev-3453	219	24	insurance	insurance	NOUN
inlawrev-3453	219	25	carrier	carrier	NOUN
inlawrev-3453	219	26	will	will	AUX
inlawrev-3453	219	27	subsequently	subsequently	ADV
inlawrev-3453	219	28	submit	submit	VERB
inlawrev-3453	219	29	bills	bill	NOUN
inlawrev-3453	219	30	to	to	ADP
inlawrev-3453	219	31	an	an	DET
inlawrev-3453	219	32	auditing	auditing	NOUN
inlawrev-3453	219	33	firm	firm	NOUN
inlawrev-3453	219	34	,	,	PUNCT
inlawrev-3453	219	35	many	many	ADJ
inlawrev-3453	219	36	ethical	ethical	ADJ
inlawrev-3453	219	37	dilemmas	dilemma	NOUN
inlawrev-3453	219	38	surface	surface	NOUN
inlawrev-3453	219	39	.	.	PUNCT
inlawrev-3453	220	1	legal	legal	ADJ
inlawrev-3453	220	2	auditors	auditor	NOUN
inlawrev-3453	220	3	claim	claim	VERB
inlawrev-3453	220	4	that	that	SCONJ
inlawrev-3453	220	5	the	the	DET
inlawrev-3453	220	6	"	"	PUNCT
inlawrev-3453	220	7	defense	defense	NOUN
inlawrev-3453	220	8	bar	bar	NOUN
inlawrev-3453	220	9	is	be	AUX
inlawrev-3453	220	10	using	use	VERB
inlawrev-3453	220	11	the	the	DET
inlawrev-3453	220	12	ethics	ethic	NOUN
inlawrev-3453	220	13	argument	argument	NOUN
inlawrev-3453	220	14	as	as	ADP
inlawrev-3453	220	15	a	a	DET
inlawrev-3453	220	16	smoke	smoke	NOUN
inlawrev-3453	220	17	-	-	PUNCT
inlawrev-3453	220	18	screen	screen	NOUN
inlawrev-3453	220	19	to	to	PART
inlawrev-3453	220	20	hide	hide	VERB
inlawrev-3453	220	21	its	its	PRON
inlawrev-3453	220	22	true	true	ADJ
inlawrev-3453	220	23	motivation	motivation	NOUN
inlawrev-3453	220	24	for	for	ADP
inlawrev-3453	220	25	trying	try	VERB
inlawrev-3453	220	26	to	to	PART
inlawrev-3453	220	27	prevent	prevent	VERB
inlawrev-3453	220	28	reviews	review	NOUN
inlawrev-3453	220	29	of	of	ADP
inlawrev-3453	220	30	bills	bill	NOUN
inlawrev-3453	220	31	:	:	PUNCT
inlawrev-3453	220	32	money	money	NOUN
inlawrev-3453	220	33	.	.	PUNCT
inlawrev-3453	220	34	"	"	PUNCT
inlawrev-3453	221	1	59	59	NUM
inlawrev-3453	221	2	regardless	regardless	ADV
inlawrev-3453	221	3	of	of	ADP
inlawrev-3453	221	4	whether	whether	SCONJ
inlawrev-3453	221	5	this	this	DET
inlawrev-3453	221	6	issue	issue	NOUN
inlawrev-3453	221	7	is	be	AUX
inlawrev-3453	221	8	a	a	DET
inlawrev-3453	221	9	smoke	smoke	NOUN
inlawrev-3453	221	10	-	-	PUNCT
inlawrev-3453	221	11	screen	screen	NOUN
inlawrev-3453	221	12	,	,	PUNCT
inlawrev-3453	221	13	it	it	PRON
inlawrev-3453	221	14	is	be	AUX
inlawrev-3453	221	15	a	a	DET
inlawrev-3453	221	16	real	real	ADJ
inlawrev-3453	221	17	concern	concern	NOUN
inlawrev-3453	221	18	.	.	PUNCT
inlawrev-3453	222	1	the	the	DET
inlawrev-3453	222	2	process	process	NOUN
inlawrev-3453	222	3	of	of	ADP
inlawrev-3453	222	4	handing	handing	NOUN
inlawrev-3453	222	5	over	over	ADP
inlawrev-3453	222	6	bills	bill	NOUN
inlawrev-3453	222	7	to	to	ADP
inlawrev-3453	222	8	outside	outside	ADJ
inlawrev-3453	222	9	auditing	auditing	NOUN
inlawrev-3453	222	10	firms	firm	NOUN
inlawrev-3453	222	11	interferes	interfere	VERB
inlawrev-3453	222	12	with	with	ADP
inlawrev-3453	222	13	the	the	DET
inlawrev-3453	222	14	attorney	attorney	NOUN
inlawrev-3453	222	15	's	's	PART
inlawrev-3453	222	16	ethical	ethical	ADJ
inlawrev-3453	222	17	obligations	obligation	NOUN
inlawrev-3453	222	18	.	.	PUNCT
inlawrev-3453	223	1	a.	a.	NOUN
inlawrev-3453	223	2	confidentiality	confidentiality	NOUN
inlawrev-3453	223	3	an	an	DET
inlawrev-3453	223	4	attorney	attorney	NOUN
inlawrev-3453	223	5	is	be	AUX
inlawrev-3453	223	6	prohibited	prohibit	VERB
inlawrev-3453	223	7	from	from	ADP
inlawrev-3453	223	8	revealing	reveal	VERB
inlawrev-3453	223	9	"	"	PUNCT
inlawrev-3453	223	10	information	information	NOUN
inlawrev-3453	223	11	relating	relate	VERB
inlawrev-3453	223	12	to	to	ADP
inlawrev-3453	223	13	[	[	X
inlawrev-3453	223	14	the	the	DET
inlawrev-3453	223	15	]	]	X
inlawrev-3453	223	16	representation	representation	NOUN
inlawrev-3453	223	17	ofa	ofa	PROPN
inlawrev-3453	223	18	client	client	PROPN
inlawrev-3453	223	19	unless	unless	SCONJ
inlawrev-3453	223	20	the	the	DET
inlawrev-3453	223	21	client	client	NOUN
inlawrev-3453	223	22	consents	consent	VERB
inlawrev-3453	223	23	after	after	ADP
inlawrev-3453	223	24	consultation	consultation	NOUN
inlawrev-3453	223	25	,	,	PUNCT
inlawrev-3453	223	26	except	except	SCONJ
inlawrev-3453	223	27	for	for	ADP
inlawrev-3453	223	28	disclosures	disclosure	NOUN
inlawrev-3453	223	29	that	that	PRON
inlawrev-3453	223	30	are	be	AUX
inlawrev-3453	223	31	impliedly	impliedly	ADV
inlawrev-3453	223	32	authorized	authorize	VERB
inlawrev-3453	223	33	in	in	ADP
inlawrev-3453	223	34	order	order	NOUN
inlawrev-3453	223	35	to	to	PART
inlawrev-3453	223	36	carry	carry	VERB
inlawrev-3453	223	37	out	out	ADP
inlawrev-3453	223	38	the	the	DET
inlawrev-3453	223	39	representation	representation	NOUN
inlawrev-3453	223	40	.	.	PUNCT
inlawrev-3453	223	41	"	"	PUNCT
inlawrev-3453	224	1	60	60	NUM
inlawrev-3453	224	2	however	however	ADV
inlawrev-3453	224	3	,	,	PUNCT
inlawrev-3453	224	4	insurance	insurance	NOUN
inlawrev-3453	224	5	companies	company	NOUN
inlawrev-3453	224	6	require	require	VERB
inlawrev-3453	224	7	attorneys	attorney	NOUN
inlawrev-3453	224	8	to	to	PART
inlawrev-3453	224	9	submit	submit	VERB
inlawrev-3453	224	10	extremely	extremely	ADV
inlawrev-3453	224	11	detailed	detailed	ADJ
inlawrev-3453	224	12	bills	bill	NOUN
inlawrev-3453	224	13	.	.	PUNCT
inlawrev-3453	225	1	61	61	NUM
inlawrev-3453	225	2	the	the	DET
inlawrev-3453	225	3	details	detail	NOUN
inlawrev-3453	225	4	of	of	ADP
inlawrev-3453	225	5	such	such	ADJ
inlawrev-3453	225	6	bills	bill	NOUN
inlawrev-3453	225	7	often	often	ADV
inlawrev-3453	225	8	contain	contain	VERB
inlawrev-3453	225	9	"	"	PUNCT
inlawrev-3453	225	10	information	information	NOUN
inlawrev-3453	225	11	about	about	ADP
inlawrev-3453	225	12	the	the	DET
inlawrev-3453	225	13	nature	nature	NOUN
inlawrev-3453	225	14	of	of	ADP
inlawrev-3453	225	15	the	the	DET
inlawrev-3453	225	16	legal	legal	ADJ
inlawrev-3453	225	17	services	service	NOUN
inlawrev-3453	225	18	and	and	CCONJ
inlawrev-3453	225	19	specific	specific	ADJ
inlawrev-3453	225	20	legal	legal	ADJ
inlawrev-3453	225	21	research	research	NOUN
inlawrev-3453	225	22	performed	perform	VERB
inlawrev-3453	225	23	.	.	PUNCT
inlawrev-3453	225	24	"	"	PUNCT
inlawrev-3453	226	1	62	62	NUM
inlawrev-3453	226	2	this	this	DET
inlawrev-3453	226	3	sensitive	sensitive	ADJ
inlawrev-3453	226	4	"	"	PUNCT
inlawrev-3453	226	5	information	information	NOUN
inlawrev-3453	226	6	could	could	AUX
inlawrev-3453	226	7	disclose	disclose	VERB
inlawrev-3453	226	8	[	[	X
inlawrev-3453	226	9	the	the	DET
inlawrev-3453	226	10	]	]	X
inlawrev-3453	226	11	counsel	counsel	NOUN
inlawrev-3453	226	12	's	's	PART
inlawrev-3453	226	13	mental	mental	ADJ
inlawrev-3453	226	14	impressions	impression	NOUN
inlawrev-3453	226	15	,	,	PUNCT
inlawrev-3453	226	16	strategic	strategic	ADJ
inlawrev-3453	226	17	decisions	decision	NOUN
inlawrev-3453	226	18	and	and	CCONJ
inlawrev-3453	226	19	case	case	NOUN
inlawrev-3453	226	20	theories	theory	NOUN
inlawrev-3453	226	21	.	.	PUNCT
inlawrev-3453	226	22	"	"	PUNCT
inlawrev-3453	227	1	63	63	NUM
inlawrev-3453	227	2	defense	defense	NOUN
inlawrev-3453	227	3	bills	bill	NOUN
inlawrev-3453	227	4	are	be	AUX
inlawrev-3453	227	5	,	,	PUNCT
inlawrev-3453	227	6	in	in	ADP
inlawrev-3453	227	7	essence	essence	NOUN
inlawrev-3453	227	8	,	,	PUNCT
inlawrev-3453	227	9	disclosures	disclosure	NOUN
inlawrev-3453	227	10	of	of	ADP
inlawrev-3453	227	11	specific	specific	ADJ
inlawrev-3453	227	12	information	information	NOUN
inlawrev-3453	227	13	relating	relate	VERB
inlawrev-3453	227	14	to	to	ADP
inlawrev-3453	227	15	the	the	DET
inlawrev-3453	227	16	representation	representation	NOUN
inlawrev-3453	227	17	of	of	ADP
inlawrev-3453	227	18	the	the	DET
inlawrev-3453	227	19	insured	insure	VERB
inlawrev-3453	227	20	.	.	PUNCT
inlawrev-3453	228	1	when	when	SCONJ
inlawrev-3453	228	2	bills	bill	NOUN
inlawrev-3453	228	3	tripartite	tripartite	ADJ
inlawrev-3453	228	4	relationship	relationship	NOUN
inlawrev-3453	228	5	has	have	AUX
inlawrev-3453	228	6	functioned	function	VERB
inlawrev-3453	228	7	well	well	ADV
inlawrev-3453	228	8	for	for	ADP
inlawrev-3453	228	9	many	many	ADJ
inlawrev-3453	228	10	years	year	NOUN
inlawrev-3453	228	11	and	and	CCONJ
inlawrev-3453	228	12	the	the	DET
inlawrev-3453	228	13	ethics	ethic	NOUN
inlawrev-3453	228	14	of	of	ADP
inlawrev-3453	228	15	it	it	PRON
inlawrev-3453	228	16	were	be	AUX
inlawrev-3453	228	17	only	only	ADV
inlawrev-3453	228	18	raised	raise	VERB
inlawrev-3453	228	19	when	when	SCONJ
inlawrev-3453	228	20	"	"	PUNCT
inlawrev-3453	228	21	bill	bill	NOUN
inlawrev-3453	228	22	review	review	NOUN
inlawrev-3453	228	23	started	start	VERB
inlawrev-3453	228	24	to	to	PART
inlawrev-3453	228	25	have	have	VERB
inlawrev-3453	228	26	a	a	DET
inlawrev-3453	228	27	serious	serious	ADJ
inlawrev-3453	228	28	impact	impact	NOUN
inlawrev-3453	228	29	on	on	ADP
inlawrev-3453	228	30	the	the	DET
inlawrev-3453	228	31	bottom	bottom	ADJ
inlawrev-3453	228	32	line	line	NOUN
inlawrev-3453	228	33	.	.	PUNCT
inlawrev-3453	228	34	"	"	PUNCT
inlawrev-3453	229	1	i	i	PRON
inlawrev-3453	229	2	d.	d.	PROPN
inlawrev-3453	229	3	55	55	NUM
inlawrev-3453	229	4	.	.	PUNCT
inlawrev-3453	230	1	see	see	VERB
inlawrev-3453	230	2	model	model	NOUN
inlawrev-3453	230	3	rules	rule	NOUN
inlawrev-3453	230	4	of	of	ADP
inlawrev-3453	230	5	prof'l	prof'l	PROPN
inlawrev-3453	230	6	conduct	conduct	VERB
inlawrev-3453	230	7	r.	r.	PROPN
inlawrev-3453	230	8	1	1	NUM
inlawrev-3453	230	9	.6(a	.6(a	NOUN
inlawrev-3453	230	10	)	)	PUNCT
inlawrev-3453	230	11	(	(	PUNCT
inlawrev-3453	230	12	1999	1999	NUM
inlawrev-3453	230	13	)	)	PUNCT
inlawrev-3453	230	14	.	.	PUNCT
inlawrev-3453	231	1	"	"	PUNCT
inlawrev-3453	231	2	a	a	DET
inlawrev-3453	231	3	lawyer	lawyer	NOUN
inlawrev-3453	231	4	shall	shall	AUX
inlawrev-3453	231	5	not	not	PART
inlawrev-3453	231	6	reveal	reveal	VERB
inlawrev-3453	231	7	information	information	NOUN
inlawrev-3453	231	8	relating	relate	VERB
inlawrev-3453	231	9	to	to	ADP
inlawrev-3453	231	10	representation	representation	NOUN
inlawrev-3453	231	11	ofa	ofa	PROPN
inlawrev-3453	231	12	client	client	PROPN
inlawrev-3453	231	13	unless	unless	SCONJ
inlawrev-3453	231	14	the	the	DET
inlawrev-3453	231	15	client	client	NOUN
inlawrev-3453	231	16	consents	consent	VERB
inlawrev-3453	231	17	after	after	ADP
inlawrev-3453	231	18	consultation	consultation	NOUN
inlawrev-3453	231	19	,	,	PUNCT
inlawrev-3453	231	20	except	except	SCONJ
inlawrev-3453	231	21	for	for	ADP
inlawrev-3453	231	22	disclosures	disclosure	NOUN
inlawrev-3453	231	23	that	that	PRON
inlawrev-3453	231	24	are	be	AUX
inlawrev-3453	231	25	impliedly	impliedly	ADV
inlawrev-3453	231	26	authorized	authorize	VERB
inlawrev-3453	231	27	in	in	ADP
inlawrev-3453	231	28	order	order	NOUN
inlawrev-3453	231	29	to	to	PART
inlawrev-3453	231	30	carry	carry	VERB
inlawrev-3453	231	31	out	out	ADP
inlawrev-3453	231	32	the	the	DET
inlawrev-3453	231	33	representation	representation	NOUN
inlawrev-3453	231	34	.	.	PUNCT
inlawrev-3453	231	35	.	.	PUNCT
inlawrev-3453	231	36	.	.	PUNCT
inlawrev-3453	231	37	.	.	PUNCT
inlawrev-3453	231	38	"	"	PUNCT
inlawrev-3453	232	1	i	i	PRON
inlawrev-3453	232	2	d.	d.	PROPN
inlawrev-3453	232	3	56	56	NUM
inlawrev-3453	232	4	.	.	PUNCT
inlawrev-3453	232	5	see	see	VERB
inlawrev-3453	232	6	united	united	PROPN
inlawrev-3453	232	7	states	states	PROPN
inlawrev-3453	232	8	v.	v.	ADP
inlawrev-3453	232	9	mass	mass	PROPN
inlawrev-3453	232	10	.	.	PROPN
inlawrev-3453	232	11	inst	inst	PROPN
inlawrev-3453	232	12	,	,	PUNCT
inlawrev-3453	232	13	of	of	ADP
inlawrev-3453	232	14	tech	tech	NOUN
inlawrev-3453	232	15	.	.	PUNCT
inlawrev-3453	233	1	,	,	PUNCT
inlawrev-3453	233	2	1	1	NUM
inlawrev-3453	233	3	29	29	NUM
inlawrev-3453	233	4	f.3d	f.3d	NUM
inlawrev-3453	233	5	68	68	NUM
inlawrev-3453	233	6	1	1	NUM
inlawrev-3453	233	7	,	,	PUNCT
inlawrev-3453	233	8	686	686	NUM
inlawrev-3453	233	9	(	(	PUNCT
inlawrev-3453	233	10	1	1	NUM
inlawrev-3453	233	11	st	st	PROPN
inlawrev-3453	233	12	cir	cir	NOUN
inlawrev-3453	233	13	.	.	PROPN
inlawrev-3453	233	14	1	1	NUM
inlawrev-3453	233	15	997	997	NUM
inlawrev-3453	233	16	)	)	PUNCT
inlawrev-3453	233	17	.	.	PUNCT
inlawrev-3453	234	1	57	57	NUM
inlawrev-3453	234	2	.	.	X
inlawrev-3453	234	3	see	see	VERB
inlawrev-3453	234	4	model	model	NOUN
inlawrev-3453	234	5	rules	rule	NOUN
inlawrev-3453	234	6	of	of	ADP
inlawrev-3453	234	7	prof'l	prof'l	PROPN
inlawrev-3453	234	8	conduct	conduct	VERB
inlawrev-3453	234	9	r.	r.	PROPN
inlawrev-3453	234	10	1	1	NUM
inlawrev-3453	234	11	.8	.8	PROPN
inlawrev-3453	234	12	(	(	PUNCT
inlawrev-3453	234	13	1	1	NUM
inlawrev-3453	234	14	999	999	NUM
inlawrev-3453	234	15	)	)	PUNCT
inlawrev-3453	234	16	.	.	PUNCT
inlawrev-3453	235	1	58	58	NUM
inlawrev-3453	235	2	.	.	PUNCT
inlawrev-3453	236	1	see	see	VERB
inlawrev-3453	236	2	model	model	NOUN
inlawrev-3453	236	3	rules	rule	NOUN
inlawrev-3453	236	4	of	of	ADP
inlawrev-3453	236	5	prof'l	prof'l	PROPN
inlawrev-3453	236	6	conduct	conduct	VERB
inlawrev-3453	236	7	r.	r.	NOUN
inlawrev-3453	236	8	5.4	5.4	NUM
inlawrev-3453	236	9	(	(	PUNCT
inlawrev-3453	236	10	1999	1999	NUM
inlawrev-3453	236	11	)	)	PUNCT
inlawrev-3453	236	12	.	.	PUNCT
inlawrev-3453	237	1	59	59	NUM
inlawrev-3453	237	2	.	.	X
inlawrev-3453	237	3	baker	baker	PROPN
inlawrev-3453	237	4	,	,	PUNCT
inlawrev-3453	237	5	supra	supra	PROPN
inlawrev-3453	237	6	note	note	PROPN
inlawrev-3453	237	7	25	25	NUM
inlawrev-3453	237	8	,	,	PUNCT
inlawrev-3453	237	9	at	at	ADP
inlawrev-3453	237	10	20	20	NUM
inlawrev-3453	237	11	.	.	PUNCT
inlawrev-3453	237	12	60	60	NUM
inlawrev-3453	237	13	.	.	PUNCT
inlawrev-3453	238	1	model	model	NOUN
inlawrev-3453	238	2	rules	rule	NOUN
inlawrev-3453	238	3	of	of	ADP
inlawrev-3453	238	4	prof'l	prof'l	PROPN
inlawrev-3453	238	5	conduct	conduct	VERB
inlawrev-3453	238	6	r.	r.	PROPN
inlawrev-3453	238	7	1	1	NUM
inlawrev-3453	238	8	.6(a	.6(a	NOUN
inlawrev-3453	238	9	)	)	PUNCT
inlawrev-3453	238	10	(	(	PUNCT
inlawrev-3453	238	11	1	1	NUM
inlawrev-3453	238	12	999	999	NUM
inlawrev-3453	238	13	)	)	PUNCT
inlawrev-3453	238	14	.	.	PUNCT
inlawrev-3453	239	1	6	6	NUM
inlawrev-3453	239	2	1	1	NUM
inlawrev-3453	239	3	.	.	PUNCT
inlawrev-3453	240	1	see	see	VERB
inlawrev-3453	240	2	richmond	richmond	PROPN
inlawrev-3453	240	3	,	,	PUNCT
inlawrev-3453	240	4	supra	supra	PROPN
inlawrev-3453	240	5	note	note	VERB
inlawrev-3453	240	6	1	1	NUM
inlawrev-3453	240	7	0	0	NUM
inlawrev-3453	240	8	,	,	PUNCT
inlawrev-3453	240	9	at	at	ADP
inlawrev-3453	240	10	5	5	NUM
inlawrev-3453	240	11	1	1	NUM
inlawrev-3453	240	12	2	2	NUM
inlawrev-3453	240	13	.	.	NUM
inlawrev-3453	240	14	62	62	NUM
inlawrev-3453	240	15	.	.	PUNCT
inlawrev-3453	241	1	i	i	PRON
inlawrev-3453	241	2	d	d	PROPN
inlawrev-3453	241	3	63	63	NUM
inlawrev-3453	241	4	.	.	PUNCT
inlawrev-3453	242	1	i	i	PRON
inlawrev-3453	242	2	d.	d.	PROPN
inlawrev-3453	242	3	the	the	DET
inlawrev-3453	242	4	bills	bill	NOUN
inlawrev-3453	242	5	could	could	AUX
inlawrev-3453	242	6	contain	contain	VERB
inlawrev-3453	242	7	information	information	NOUN
inlawrev-3453	242	8	regarding	regard	VERB
inlawrev-3453	242	9	how	how	SCONJ
inlawrev-3453	242	10	many	many	ADJ
inlawrev-3453	242	11	experts	expert	NOUN
inlawrev-3453	242	12	were	be	AUX
inlawrev-3453	242	13	interviewed	interview	VERB
inlawrev-3453	242	14	.	.	PUNCT
inlawrev-3453	243	1	aggressive	aggressive	ADJ
inlawrev-3453	243	2	plaintiffs	plaintiff	NOUN
inlawrev-3453	243	3	'	'	PART
inlawrev-3453	243	4	attorneys	attorney	NOUN
inlawrev-3453	243	5	could	could	AUX
inlawrev-3453	243	6	easily	easily	ADV
inlawrev-3453	243	7	deduce	deduce	VERB
inlawrev-3453	243	8	which	which	PRON
inlawrev-3453	243	9	of	of	ADP
inlawrev-3453	243	10	these	these	DET
inlawrev-3453	243	11	experts	expert	NOUN
inlawrev-3453	243	12	were	be	AUX
inlawrev-3453	243	13	not	not	PART
inlawrev-3453	243	14	chosen	choose	VERB
inlawrev-3453	243	15	or	or	CCONJ
inlawrev-3453	243	16	refused	refuse	VERB
inlawrev-3453	243	17	to	to	PART
inlawrev-3453	243	18	testify	testify	VERB
inlawrev-3453	243	19	for	for	ADP
inlawrev-3453	243	20	the	the	DET
inlawrev-3453	243	21	defense	defense	NOUN
inlawrev-3453	243	22	.	.	PUNCT
inlawrev-3453	244	1	see	see	VERB
inlawrev-3453	244	2	martin	martin	PROPN
inlawrev-3453	244	3	,	,	PUNCT
inlawrev-3453	244	4	supra	supra	PROPN
inlawrev-3453	244	5	note	note	NOUN
inlawrev-3453	244	6	2	2	NUM
inlawrev-3453	244	7	,	,	PUNCT
inlawrev-3453	244	8	at	at	ADP
inlawrev-3453	244	9	357	357	NUM
inlawrev-3453	244	10	.	.	PUNCT
inlawrev-3453	245	1	the	the	DET
inlawrev-3453	245	2	plaintiffs	plaintiff	NOUN
inlawrev-3453	245	3	'	'	PART
inlawrev-3453	245	4	attorneys	attorney	NOUN
inlawrev-3453	245	5	could	could	AUX
inlawrev-3453	245	6	then	then	ADV
inlawrev-3453	245	7	use	use	VERB
inlawrev-3453	245	8	this	this	DET
inlawrev-3453	245	9	information	information	NOUN
inlawrev-3453	245	10	to	to	ADP
inlawrev-3453	245	11	their	their	PRON
inlawrev-3453	245	12	advantage	advantage	NOUN
inlawrev-3453	245	13	by	by	ADP
inlawrev-3453	245	14	potentially	potentially	ADV
inlawrev-3453	245	15	hiring	hire	VERB
inlawrev-3453	245	16	the	the	DET
inlawrev-3453	245	17	unused	unused	ADJ
inlawrev-3453	245	18	defense	defense	NOUN
inlawrev-3453	245	19	experts	expert	NOUN
inlawrev-3453	245	20	to	to	PART
inlawrev-3453	245	21	testify	testify	VERB
inlawrev-3453	245	22	for	for	ADP
inlawrev-3453	245	23	the	the	DET
inlawrev-3453	245	24	plaintiffs	plaintiff	NOUN
inlawrev-3453	245	25	.	.	PUNCT
inlawrev-3453	246	1	see	see	VERB
inlawrev-3453	246	2	i	i	PRON
inlawrev-3453	246	3	d.	d.	PROPN
inlawrev-3453	246	4	1	1	NUM
inlawrev-3453	246	5	86	86	NUM
inlawrev-3453	246	6	indiana	indiana	PROPN
inlawrev-3453	246	7	law	law	PROPN
inlawrev-3453	246	8	review	review	NOUN
inlawrev-3453	247	1	[	[	X
inlawrev-3453	247	2	vol	vol	NOUN
inlawrev-3453	247	3	.	.	PUNCT
inlawrev-3453	248	1	34	34	NUM
inlawrev-3453	248	2	:	:	SYM
inlawrev-3453	248	3	1	1	NUM
inlawrev-3453	248	4	79	79	NUM
inlawrev-3453	248	5	are	be	AUX
inlawrev-3453	248	6	sent	send	VERB
inlawrev-3453	248	7	to	to	ADP
inlawrev-3453	248	8	outside	outside	ADJ
inlawrev-3453	248	9	auditors	auditor	NOUN
inlawrev-3453	248	10	,	,	PUNCT
inlawrev-3453	248	11	they	they	PRON
inlawrev-3453	248	12	are	be	AUX
inlawrev-3453	248	13	the	the	DET
inlawrev-3453	248	14	equivalent	equivalent	ADJ
inlawrev-3453	248	15	ofdisclosures	ofdisclosure	NOUN
inlawrev-3453	248	16	to	to	ADP
inlawrev-3453	248	17	third	third	ADJ
inlawrev-3453	248	18	parties	party	NOUN
inlawrev-3453	248	19	.	.	PUNCT
inlawrev-3453	249	1	outside	outside	ADJ
inlawrev-3453	249	2	audits	audits	NOUN
inlawrev-3453	249	3	improperly	improperly	ADV
inlawrev-3453	249	4	interfere	interfere	VERB
inlawrev-3453	249	5	with	with	ADP
inlawrev-3453	249	6	the	the	DET
inlawrev-3453	249	7	confidential	confidential	ADJ
inlawrev-3453	249	8	relationship	relationship	NOUN
inlawrev-3453	249	9	between	between	ADP
inlawrev-3453	249	10	the	the	DET
inlawrev-3453	249	11	attorney	attorney	NOUN
inlawrev-3453	249	12	and	and	CCONJ
inlawrev-3453	249	13	the	the	DET
inlawrev-3453	249	14	client	client	NOUN
inlawrev-3453	249	15	.	.	PUNCT
inlawrev-3453	250	1	64	64	NUM
inlawrev-3453	250	2	defense	defense	NOUN
inlawrev-3453	250	3	attorneys	attorney	NOUN
inlawrev-3453	250	4	argue	argue	VERB
inlawrev-3453	250	5	that	that	SCONJ
inlawrev-3453	250	6	giving	give	VERB
inlawrev-3453	250	7	bills	bill	NOUN
inlawrev-3453	250	8	to	to	ADP
inlawrev-3453	250	9	auditors	auditor	NOUN
inlawrev-3453	250	10	breaches	breach	VERB
inlawrev-3453	250	11	confidentiality	confidentiality	NOUN
inlawrev-3453	250	12	,	,	PUNCT
inlawrev-3453	250	13	thus	thus	ADV
inlawrev-3453	250	14	violating	violate	VERB
inlawrev-3453	250	15	model	model	NOUN
inlawrev-3453	250	16	rule	rule	NOUN
inlawrev-3453	250	17	1	1	NUM
inlawrev-3453	250	18	.6(a	.6(a	NOUN
inlawrev-3453	250	19	)	)	PUNCT
inlawrev-3453	250	20	,	,	PUNCT
inlawrev-3453	250	21	unless	unless	SCONJ
inlawrev-3453	250	22	the	the	DET
inlawrev-3453	250	23	consent	consent	NOUN
inlawrev-3453	250	24	ofthe	ofthe	NOUN
inlawrev-3453	250	25	client	client	NOUN
inlawrev-3453	250	26	is	be	AUX
inlawrev-3453	250	27	obtained	obtain	VERB
inlawrev-3453	250	28	after	after	ADP
inlawrev-3453	250	29	consultation	consultation	NOUN
inlawrev-3453	250	30	.	.	PUNCT
inlawrev-3453	251	1	65	65	NUM
inlawrev-3453	251	2	ifan	ifan	NOUN
inlawrev-3453	251	3	attorney	attorney	NOUN
inlawrev-3453	251	4	,	,	PUNCT
inlawrev-3453	251	5	in	in	ADP
inlawrev-3453	251	6	accordance	accordance	NOUN
inlawrev-3453	251	7	with	with	ADP
inlawrev-3453	251	8	the	the	DET
inlawrev-3453	251	9	insurance	insurance	NOUN
inlawrev-3453	251	10	contract	contract	NOUN
inlawrev-3453	251	11	,	,	PUNCT
inlawrev-3453	251	12	submits	submit	VERB
inlawrev-3453	251	13	bills	bill	NOUN
inlawrev-3453	251	14	to	to	ADP
inlawrev-3453	251	15	an	an	DET
inlawrev-3453	251	16	outside	outside	ADJ
inlawrev-3453	251	17	auditor	auditor	NOUN
inlawrev-3453	251	18	without	without	ADP
inlawrev-3453	251	19	obtaining	obtain	VERB
inlawrev-3453	251	20	the	the	DET
inlawrev-3453	251	21	client	client	NOUN
inlawrev-3453	251	22	's	's	PART
inlawrev-3453	251	23	permission	permission	NOUN
inlawrev-3453	251	24	,	,	PUNCT
inlawrev-3453	251	25	the	the	DET
inlawrev-3453	251	26	attorney	attorney	NOUN
inlawrev-3453	251	27	could	could	AUX
inlawrev-3453	251	28	face	face	VERB
inlawrev-3453	251	29	professional	professional	ADJ
inlawrev-3453	251	30	discipline	discipline	NOUN
inlawrev-3453	251	31	for	for	ADP
inlawrev-3453	251	32	violating	violate	VERB
inlawrev-3453	251	33	model	model	NOUN
inlawrev-3453	251	34	rule	rule	NOUN
inlawrev-3453	251	35	1.6(a	1.6(a	NUM
inlawrev-3453	251	36	)	)	PUNCT
inlawrev-3453	251	37	.	.	PUNCT
inlawrev-3453	252	1	however	however	ADV
inlawrev-3453	252	2	,	,	PUNCT
inlawrev-3453	252	3	a	a	DET
inlawrev-3453	252	4	question	question	NOUN
inlawrev-3453	252	5	remains	remain	VERB
inlawrev-3453	252	6	as	as	ADP
inlawrev-3453	252	7	to	to	ADP
inlawrev-3453	252	8	who	who	PRON
inlawrev-3453	252	9	the	the	DET
inlawrev-3453	252	10	client	client	NOUN
inlawrev-3453	252	11	is	be	AUX
inlawrev-3453	252	12	—	—	PUNCT
inlawrev-3453	252	13	the	the	DET
inlawrev-3453	252	14	insurance	insurance	NOUN
inlawrev-3453	252	15	company	company	NOUN
inlawrev-3453	252	16	or	or	CCONJ
inlawrev-3453	252	17	the	the	DET
inlawrev-3453	252	18	insured	insure	VERB
inlawrev-3453	252	19	.	.	PUNCT
inlawrev-3453	253	1	the	the	DET
inlawrev-3453	253	2	insurance	insurance	NOUN
inlawrev-3453	253	3	companies	company	NOUN
inlawrev-3453	253	4	contend	contend	VERB
inlawrev-3453	253	5	that	that	SCONJ
inlawrev-3453	253	6	sending	send	VERB
inlawrev-3453	253	7	bills	bill	NOUN
inlawrev-3453	253	8	to	to	ADP
inlawrev-3453	253	9	outside	outside	ADJ
inlawrev-3453	253	10	auditors	auditor	NOUN
inlawrev-3453	253	11	is	be	AUX
inlawrev-3453	253	12	not	not	PART
inlawrev-3453	253	13	a	a	DET
inlawrev-3453	253	14	breach	breach	NOUN
inlawrev-3453	253	15	of	of	ADP
inlawrev-3453	253	16	confidentiality	confidentiality	NOUN
inlawrev-3453	253	17	because	because	SCONJ
inlawrev-3453	253	18	the	the	DET
inlawrev-3453	253	19	insurer	insurer	NOUN
inlawrev-3453	253	20	,	,	PUNCT
inlawrev-3453	253	21	as	as	ADV
inlawrev-3453	253	22	well	well	ADV
inlawrev-3453	253	23	as	as	ADP
inlawrev-3453	253	24	the	the	DET
inlawrev-3453	253	25	insured	insure	VERB
inlawrev-3453	253	26	,	,	PUNCT
inlawrev-3453	253	27	are	be	AUX
inlawrev-3453	253	28	clients	client	NOUN
inlawrev-3453	253	29	in	in	ADP
inlawrev-3453	253	30	the	the	DET
inlawrev-3453	253	31	case	case	NOUN
inlawrev-3453	253	32	.	.	PUNCT
inlawrev-3453	254	1	66	66	NUM
inlawrev-3453	254	2	insurance	insurance	NOUN
inlawrev-3453	254	3	carriers	carrier	NOUN
inlawrev-3453	254	4	suggest	suggest	VERB
inlawrev-3453	254	5	that	that	SCONJ
inlawrev-3453	254	6	as	as	SCONJ
inlawrev-3453	254	7	co	co	NOUN
inlawrev-3453	254	8	-	-	NOUN
inlawrev-3453	254	9	clients	client	NOUN
inlawrev-3453	254	10	they	they	PRON
inlawrev-3453	254	11	are	be	AUX
inlawrev-3453	254	12	and	and	CCONJ
inlawrev-3453	254	13	should	should	AUX
inlawrev-3453	254	14	be	be	AUX
inlawrev-3453	254	15	allowed	allow	VERB
inlawrev-3453	254	16	to	to	PART
inlawrev-3453	254	17	manage	manage	VERB
inlawrev-3453	254	18	the	the	DET
inlawrev-3453	254	19	legal	legal	ADJ
inlawrev-3453	254	20	fees	fee	NOUN
inlawrev-3453	254	21	they	they	PRON
inlawrev-3453	254	22	pay	pay	VERB
inlawrev-3453	254	23	in	in	ADP
inlawrev-3453	254	24	accordance	accordance	NOUN
inlawrev-3453	254	25	with	with	ADP
inlawrev-3453	254	26	the	the	DET
inlawrev-3453	254	27	goals	goal	NOUN
inlawrev-3453	254	28	of	of	ADP
inlawrev-3453	254	29	the	the	DET
inlawrev-3453	254	30	representation	representation	NOUN
inlawrev-3453	254	31	.	.	PUNCT
inlawrev-3453	255	1	67	67	NUM
inlawrev-3453	255	2	however	however	ADV
inlawrev-3453	255	3	,	,	PUNCT
inlawrev-3453	255	4	the	the	DET
inlawrev-3453	255	5	co	co	NOUN
inlawrev-3453	255	6	-	-	ADJ
inlawrev-3453	255	7	client	client	ADJ
inlawrev-3453	255	8	argument	argument	NOUN
inlawrev-3453	255	9	does	do	AUX
inlawrev-3453	255	10	not	not	PART
inlawrev-3453	255	11	solve	solve	VERB
inlawrev-3453	255	12	the	the	DET
inlawrev-3453	255	13	confidentiality	confidentiality	NOUN
inlawrev-3453	255	14	problem	problem	NOUN
inlawrev-3453	255	15	.	.	PUNCT
inlawrev-3453	256	1	if	if	SCONJ
inlawrev-3453	256	2	both	both	CCONJ
inlawrev-3453	256	3	the	the	DET
inlawrev-3453	256	4	insurer	insurer	NOUN
inlawrev-3453	256	5	and	and	CCONJ
inlawrev-3453	256	6	the	the	DET
inlawrev-3453	256	7	insured	insure	VERB
inlawrev-3453	256	8	are	be	AUX
inlawrev-3453	256	9	clients	client	NOUN
inlawrev-3453	256	10	,	,	PUNCT
inlawrev-3453	256	11	the	the	DET
inlawrev-3453	256	12	attorney	attorney	NOUN
inlawrev-3453	256	13	must	must	AUX
inlawrev-3453	256	14	nevertheless	nevertheless	ADV
inlawrev-3453	256	15	obtain	obtain	VERB
inlawrev-3453	256	16	the	the	DET
inlawrev-3453	256	17	permission	permission	NOUN
inlawrev-3453	256	18	of	of	ADP
inlawrev-3453	256	19	both	both	CCONJ
inlawrev-3453	256	20	the	the	DET
inlawrev-3453	256	21	insurer	insurer	NOUN
inlawrev-3453	256	22	and	and	CCONJ
inlawrev-3453	256	23	insured	insure	VERB
inlawrev-3453	256	24	before	before	ADP
inlawrev-3453	256	25	revealing	reveal	VERB
inlawrev-3453	256	26	information	information	NOUN
inlawrev-3453	256	27	relating	relate	VERB
inlawrev-3453	256	28	to	to	ADP
inlawrev-3453	256	29	the	the	DET
inlawrev-3453	256	30	representation	representation	NOUN
inlawrev-3453	256	31	of	of	ADP
inlawrev-3453	256	32	the	the	DET
inlawrev-3453	256	33	clients	client	NOUN
inlawrev-3453	256	34	.	.	PUNCT
inlawrev-3453	257	1	68	68	NUM
inlawrev-3453	257	2	if	if	SCONJ
inlawrev-3453	257	3	the	the	DET
inlawrev-3453	257	4	insured	insure	VERB
inlawrev-3453	257	5	refuses	refuse	VERB
inlawrev-3453	257	6	to	to	PART
inlawrev-3453	257	7	grant	grant	VERB
inlawrev-3453	257	8	permission	permission	NOUN
inlawrev-3453	257	9	to	to	PART
inlawrev-3453	257	10	reveal	reveal	VERB
inlawrev-3453	257	11	information	information	NOUN
inlawrev-3453	257	12	relating	relate	VERB
inlawrev-3453	257	13	to	to	ADP
inlawrev-3453	257	14	his	his	PRON
inlawrev-3453	257	15	representation	representation	NOUN
inlawrev-3453	257	16	,	,	PUNCT
inlawrev-3453	257	17	the	the	DET
inlawrev-3453	257	18	consent	consent	NOUN
inlawrev-3453	257	19	of	of	ADP
inlawrev-3453	257	20	the	the	DET
inlawrev-3453	257	21	insurance	insurance	NOUN
inlawrev-3453	257	22	company	company	NOUN
inlawrev-3453	257	23	can	can	AUX
inlawrev-3453	257	24	not	not	PART
inlawrev-3453	257	25	override	override	VERB
inlawrev-3453	257	26	that	that	DET
inlawrev-3453	257	27	decision	decision	NOUN
inlawrev-3453	257	28	.	.	PUNCT
inlawrev-3453	258	1	since	since	SCONJ
inlawrev-3453	258	2	the	the	DET
inlawrev-3453	258	3	information	information	NOUN
inlawrev-3453	258	4	released	release	VERB
inlawrev-3453	258	5	would	would	AUX
inlawrev-3453	258	6	relate	relate	VERB
inlawrev-3453	258	7	to	to	ADP
inlawrev-3453	258	8	the	the	DET
inlawrev-3453	258	9	representation	representation	NOUN
inlawrev-3453	258	10	of	of	ADP
inlawrev-3453	258	11	the	the	DET
inlawrev-3453	258	12	insured	insure	VERB
inlawrev-3453	258	13	,	,	PUNCT
inlawrev-3453	258	14	the	the	DET
inlawrev-3453	258	15	attorney	attorney	NOUN
inlawrev-3453	258	16	may	may	AUX
inlawrev-3453	258	17	not	not	PART
inlawrev-3453	258	18	ethically	ethically	ADV
inlawrev-3453	258	19	submit	submit	VERB
inlawrev-3453	258	20	the	the	DET
inlawrev-3453	258	21	bills	bill	NOUN
inlawrev-3453	258	22	to	to	ADP
inlawrev-3453	258	23	an	an	DET
inlawrev-3453	258	24	outside	outside	ADJ
inlawrev-3453	258	25	auditor	auditor	NOUN
inlawrev-3453	258	26	when	when	SCONJ
inlawrev-3453	258	27	the	the	DET
inlawrev-3453	258	28	insured	insure	VERB
inlawrev-3453	258	29	withholds	withhold	NOUN
inlawrev-3453	258	30	consent	consent	NOUN
inlawrev-3453	258	31	.	.	PUNCT
inlawrev-3453	259	1	69	69	NUM
inlawrev-3453	259	2	this	this	DET
inlawrev-3453	259	3	refusal	refusal	NOUN
inlawrev-3453	259	4	to	to	PART
inlawrev-3453	259	5	consent	consent	NOUN
inlawrev-3453	259	6	creates	create	VERB
inlawrev-3453	259	7	a	a	DET
inlawrev-3453	259	8	conflict	conflict	NOUN
inlawrev-3453	259	9	of	of	ADP
inlawrev-3453	259	10	interest	interest	NOUN
inlawrev-3453	259	11	for	for	ADP
inlawrev-3453	259	12	the	the	DET
inlawrev-3453	259	13	attorney	attorney	NOUN
inlawrev-3453	259	14	.	.	PUNCT
inlawrev-3453	260	1	70	70	NUM
inlawrev-3453	260	2	when	when	SCONJ
inlawrev-3453	260	3	such	such	DET
inlawrev-3453	260	4	a	a	DET
inlawrev-3453	260	5	conflict	conflict	NOUN
inlawrev-3453	260	6	arises	arise	VERB
inlawrev-3453	260	7	,	,	PUNCT
inlawrev-3453	260	8	it	it	PRON
inlawrev-3453	260	9	is	be	AUX
inlawrev-3453	260	10	important	important	ADJ
inlawrev-3453	260	11	for	for	SCONJ
inlawrev-3453	260	12	the	the	DET
inlawrev-3453	260	13	attorney	attorney	NOUN
inlawrev-3453	260	14	to	to	PART
inlawrev-3453	260	15	be	be	AUX
inlawrev-3453	260	16	aware	aware	ADJ
inlawrev-3453	260	17	of	of	ADP
inlawrev-3453	260	18	who	who	PRON
inlawrev-3453	260	19	is	be	AUX
inlawrev-3453	260	20	the	the	DET
inlawrev-3453	260	21	primary	primary	ADJ
inlawrev-3453	260	22	client.71	client.71	NOUN
inlawrev-3453	260	23	thus	thus	ADV
inlawrev-3453	260	24	,	,	PUNCT
inlawrev-3453	260	25	the	the	DET
inlawrev-3453	260	26	co	co	NOUN
inlawrev-3453	260	27	-	-	ADJ
inlawrev-3453	260	28	client	client	ADJ
inlawrev-3453	260	29	argument	argument	NOUN
inlawrev-3453	260	30	defeats	defeat	VERB
inlawrev-3453	260	31	the	the	DET
inlawrev-3453	260	32	64	64	NUM
inlawrev-3453	260	33	.	.	PUNCT
inlawrev-3453	261	1	see	see	VERB
inlawrev-3453	261	2	richmond	richmond	PROPN
inlawrev-3453	261	3	,	,	PUNCT
inlawrev-3453	261	4	supra	supra	PROPN
inlawrev-3453	261	5	note	note	PROPN
inlawrev-3453	261	6	10	10	NUM
inlawrev-3453	261	7	,	,	PUNCT
inlawrev-3453	261	8	al	al	PROPN
inlawrev-3453	261	9	513	513	NUM
inlawrev-3453	261	10	.	.	PUNCT
inlawrev-3453	262	1	65	65	NUM
inlawrev-3453	262	2	.	.	PUNCT
inlawrev-3453	263	1	see	see	VERB
inlawrev-3453	263	2	i	i	PRON
inlawrev-3453	263	3	d.	d.	PROPN
inlawrev-3453	263	4	at	at	ADP
inlawrev-3453	263	5	515	515	NUM
inlawrev-3453	263	6	.	.	PUNCT
inlawrev-3453	264	1	some	some	PRON
inlawrev-3453	264	2	argue	argue	VERB
inlawrev-3453	264	3	that	that	SCONJ
inlawrev-3453	264	4	the	the	DET
inlawrev-3453	264	5	information	information	NOUN
inlawrev-3453	264	6	submitted	submit	VERB
inlawrev-3453	264	7	to	to	ADP
inlawrev-3453	264	8	the	the	DET
inlawrev-3453	264	9	legal	legal	ADJ
inlawrev-3453	264	10	auditors	auditor	NOUN
inlawrev-3453	264	11	is	be	AUX
inlawrev-3453	264	12	not	not	PART
inlawrev-3453	264	13	confidential	confidential	ADJ
inlawrev-3453	264	14	,	,	PUNCT
inlawrev-3453	264	15	thus	thus	ADV
inlawrev-3453	264	16	there	there	PRON
inlawrev-3453	264	17	are	be	VERB
inlawrev-3453	264	18	no	no	DET
inlawrev-3453	264	19	issues	issue	NOUN
inlawrev-3453	264	20	ofconfidentiality	ofconfidentiality	NOUN
inlawrev-3453	264	21	.	.	PUNCT
inlawrev-3453	265	1	see	see	VERB
inlawrev-3453	265	2	baker	baker	PROPN
inlawrev-3453	265	3	,	,	PUNCT
inlawrev-3453	265	4	supra	supra	PROPN
inlawrev-3453	265	5	note	note	PROPN
inlawrev-3453	265	6	25	25	NUM
inlawrev-3453	265	7	,	,	PUNCT
inlawrev-3453	265	8	at	at	ADP
inlawrev-3453	265	9	23	23	NUM
inlawrev-3453	265	10	.	.	PUNCT
inlawrev-3453	266	1	however	however	ADV
inlawrev-3453	266	2	,	,	PUNCT
inlawrev-3453	266	3	the	the	DET
inlawrev-3453	266	4	model	model	NOUN
inlawrev-3453	266	5	rules	rule	NOUN
inlawrev-3453	266	6	of	of	ADP
inlawrev-3453	266	7	professional	professional	ADJ
inlawrev-3453	266	8	conduct	conduct	NOUN
inlawrev-3453	266	9	do	do	AUX
inlawrev-3453	266	10	not	not	PART
inlawrev-3453	266	11	limit	limit	VERB
inlawrev-3453	266	12	the	the	DET
inlawrev-3453	266	13	attorney	attorney	NOUN
inlawrev-3453	266	14	's	's	PART
inlawrev-3453	266	15	duty	duty	NOUN
inlawrev-3453	266	16	of	of	ADP
inlawrev-3453	266	17	confidentiality	confidentiality	NOUN
inlawrev-3453	266	18	to	to	ADP
inlawrev-3453	266	19	information	information	NOUN
inlawrev-3453	266	20	protected	protect	VERB
inlawrev-3453	266	21	by	by	ADP
inlawrev-3453	266	22	attorney	attorney	NOUN
inlawrev-3453	266	23	-	-	PUNCT
inlawrev-3453	266	24	client	client	NOUN
inlawrev-3453	266	25	privilege	privilege	NOUN
inlawrev-3453	266	26	.	.	PUNCT
inlawrev-3453	267	1	see	see	VERB
inlawrev-3453	267	2	model	model	NOUN
inlawrev-3453	267	3	rules	rule	NOUN
inlawrev-3453	267	4	of	of	ADP
inlawrev-3453	267	5	prof'l	prof'l	PROPN
inlawrev-3453	267	6	conduct	conduct	VERB
inlawrev-3453	267	7	r.	r.	NOUN
inlawrev-3453	267	8	1.6(a	1.6(a	NUM
inlawrev-3453	267	9	)	)	PUNCT
inlawrev-3453	267	10	(	(	PUNCT
inlawrev-3453	267	11	1999	1999	NUM
inlawrev-3453	267	12	)	)	PUNCT
inlawrev-3453	267	13	.	.	PUNCT
inlawrev-3453	268	1	the	the	DET
inlawrev-3453	268	2	broad	broad	ADJ
inlawrev-3453	268	3	duty	duty	NOUN
inlawrev-3453	268	4	of	of	ADP
inlawrev-3453	268	5	confidentiality	confidentiality	NOUN
inlawrev-3453	268	6	includes	include	VERB
inlawrev-3453	268	7	any	any	DET
inlawrev-3453	268	8	information	information	NOUN
inlawrev-3453	268	9	relating	relate	VERB
inlawrev-3453	268	10	to	to	ADP
inlawrev-3453	268	11	the	the	DET
inlawrev-3453	268	12	representation	representation	NOUN
inlawrev-3453	268	13	of	of	ADP
inlawrev-3453	268	14	the	the	DET
inlawrev-3453	268	15	client	client	NOUN
inlawrev-3453	268	16	.	.	PUNCT
inlawrev-3453	269	1	under	under	ADP
inlawrev-3453	269	2	this	this	DET
inlawrev-3453	269	3	broad	broad	ADJ
inlawrev-3453	269	4	definition	definition	NOUN
inlawrev-3453	269	5	,	,	PUNCT
inlawrev-3453	269	6	the	the	DET
inlawrev-3453	269	7	information	information	NOUN
inlawrev-3453	269	8	submitted	submit	VERB
inlawrev-3453	269	9	to	to	ADP
inlawrev-3453	269	10	auditors	auditor	NOUN
inlawrev-3453	269	11	is	be	AUX
inlawrev-3453	269	12	confidential	confidential	ADJ
inlawrev-3453	269	13	.	.	PUNCT
inlawrev-3453	270	1	see	see	VERB
inlawrev-3453	270	2	john	john	PROPN
inlawrev-3453	270	3	freeman	freeman	PROPN
inlawrev-3453	270	4	,	,	PUNCT
inlawrev-3453	270	5	ethics	ethic	NOUN
inlawrev-3453	270	6	watch	watch	VERB
inlawrev-3453	270	7	,	,	PUNCT
inlawrev-3453	270	8	s.claw	s.claw	NOUN
inlawrev-3453	270	9	.	.	PUNCT
inlawrev-3453	270	10	,	,	PUNCT
inlawrev-3453	270	11	jan.-feb	jan.-feb	PROPN
inlawrev-3453	270	12	.	.	PROPN
inlawrev-3453	270	13	1999	1999	NUM
inlawrev-3453	270	14	,	,	PUNCT
inlawrev-3453	270	15	at	at	ADP
inlawrev-3453	270	16	10	10	NUM
inlawrev-3453	270	17	,	,	PUNCT
inlawrev-3453	270	18	1	1	NUM
inlawrev-3453	270	19	0	0	NUM
inlawrev-3453	270	20	-	-	SYM
inlawrev-3453	270	21	1	1	NUM
inlawrev-3453	270	22	1	1	NUM
inlawrev-3453	270	23	(	(	PUNCT
inlawrev-3453	270	24	stating	state	VERB
inlawrev-3453	270	25	that	that	SCONJ
inlawrev-3453	270	26	"	"	PUNCT
inlawrev-3453	270	27	everything	everything	PRON
inlawrev-3453	270	28	in	in	ADP
inlawrev-3453	270	29	a	a	DET
inlawrev-3453	270	30	client	client	NOUN
inlawrev-3453	270	31	's	's	PART
inlawrev-3453	270	32	legal	legal	ADJ
inlawrev-3453	270	33	bill	bill	NOUN
inlawrev-3453	270	34	constitutes	constitute	VERB
inlawrev-3453	270	35	information	information	NOUN
inlawrev-3453	270	36	'	'	PUNCT
inlawrev-3453	270	37	relating	relate	VERB
inlawrev-3453	270	38	'	'	PUNCT
inlawrev-3453	270	39	to	to	ADP
inlawrev-3453	270	40	the	the	DET
inlawrev-3453	270	41	representation	representation	NOUN
inlawrev-3453	270	42	,	,	PUNCT
inlawrev-3453	270	43	and	and	CCONJ
inlawrev-3453	270	44	.	.	PUNCT
inlawrev-3453	270	45	.	.	PUNCT
inlawrev-3453	271	1	.	.	PUNCT
inlawrev-3453	272	1	is	be	AUX
inlawrev-3453	272	2	protected	protect	VERB
inlawrev-3453	272	3	by	by	ADP
inlawrev-3453	272	4	rule	rule	NOUN
inlawrev-3453	272	5	1.6	1.6	NUM
inlawrev-3453	272	6	"	"	PUNCT
inlawrev-3453	272	7	)	)	PUNCT
inlawrev-3453	272	8	.	.	PUNCT
inlawrev-3453	273	1	66	66	NUM
inlawrev-3453	273	2	.	.	PUNCT
inlawrev-3453	274	1	see	see	VERB
inlawrev-3453	274	2	syverud	syverud	NOUN
inlawrev-3453	274	3	,	,	PUNCT
inlawrev-3453	274	4	supra	supra	PROPN
inlawrev-3453	274	5	note	note	PROPN
inlawrev-3453	274	6	12	12	NUM
inlawrev-3453	274	7	,	,	PUNCT
inlawrev-3453	274	8	at	at	ADP
inlawrev-3453	274	9	180	180	NUM
inlawrev-3453	274	10	.	.	NOUN
inlawrev-3453	274	11	67	67	NUM
inlawrev-3453	274	12	.	.	PUNCT
inlawrev-3453	275	1	see	see	VERB
inlawrev-3453	275	2	i	i	PRON
inlawrev-3453	275	3	d.	d.	PROPN
inlawrev-3453	275	4	68	68	NUM
inlawrev-3453	275	5	.	.	PUNCT
inlawrev-3453	276	1	see	see	VERB
inlawrev-3453	276	2	model	model	NOUN
inlawrev-3453	276	3	rules	rule	NOUN
inlawrev-3453	276	4	of	of	ADP
inlawrev-3453	276	5	prof'l	prof'l	PROPN
inlawrev-3453	276	6	conduct	conduct	VERB
inlawrev-3453	276	7	r.	r.	PROPN
inlawrev-3453	276	8	1	1	NUM
inlawrev-3453	276	9	.6(a	.6(a	NOUN
inlawrev-3453	276	10	)	)	PUNCT
inlawrev-3453	276	11	(	(	PUNCT
inlawrev-3453	276	12	1	1	NUM
inlawrev-3453	276	13	999	999	NUM
inlawrev-3453	276	14	)	)	PUNCT
inlawrev-3453	276	15	.	.	PUNCT
inlawrev-3453	277	1	69	69	NUM
inlawrev-3453	277	2	.	.	PUNCT
inlawrev-3453	278	1	see	see	VERB
inlawrev-3453	278	2	j.	j.	PROPN
inlawrev-3453	278	3	anthony	anthony	PROPN
inlawrev-3453	278	4	mclain	mclain	PROPN
inlawrev-3453	278	5	,	,	PUNCT
inlawrev-3453	278	6	third	third	ADJ
inlawrev-3453	278	7	party	party	NOUN
inlawrev-3453	278	8	auditing	auditing	NOUN
inlawrev-3453	278	9	of	of	ADP
inlawrev-3453	278	10	lawyer	lawyer	NOUN
inlawrev-3453	278	11	's	's	PART
inlawrev-3453	278	12	billings	billing	NOUN
inlawrev-3453	278	13	—	—	PUNCT
inlawrev-3453	278	14	confidentiality	confidentiality	NOUN
inlawrev-3453	278	15	problems	problem	NOUN
inlawrev-3453	278	16	and	and	CCONJ
inlawrev-3453	278	17	interference	interference	VERB
inlawrev-3453	278	18	with	with	ADP
inlawrev-3453	278	19	representation	representation	NOUN
inlawrev-3453	278	20	,	,	PUNCT
inlawrev-3453	278	21	60	60	NUM
inlawrev-3453	278	22	ala	ala	NOUN
inlawrev-3453	278	23	.	.	PUNCT
inlawrev-3453	279	1	law	law	NOUN
inlawrev-3453	279	2	.	.	PUNCT
inlawrev-3453	280	1	35	35	NUM
inlawrev-3453	280	2	,	,	PUNCT
inlawrev-3453	280	3	37	37	NUM
inlawrev-3453	280	4	(	(	PUNCT
inlawrev-3453	280	5	1999	1999	NUM
inlawrev-3453	280	6	)	)	PUNCT
inlawrev-3453	280	7	.	.	PUNCT
inlawrev-3453	281	1	70	70	X
inlawrev-3453	281	2	.	.	PUNCT
inlawrev-3453	282	1	the	the	DET
inlawrev-3453	282	2	attorney	attorney	NOUN
inlawrev-3453	282	3	's	's	PART
inlawrev-3453	282	4	representation	representation	NOUN
inlawrev-3453	282	5	ofthe	ofthe	NOUN
inlawrev-3453	282	6	insurance	insurance	NOUN
inlawrev-3453	282	7	company	company	NOUN
inlawrev-3453	282	8	,	,	PUNCT
inlawrev-3453	282	9	especially	especially	ADV
inlawrev-3453	282	10	its	its	PRON
inlawrev-3453	282	11	desire	desire	NOUN
inlawrev-3453	282	12	to	to	PART
inlawrev-3453	282	13	have	have	AUX
inlawrev-3453	282	14	bills	bill	NOUN
inlawrev-3453	282	15	audited	audit	VERB
inlawrev-3453	282	16	,	,	PUNCT
inlawrev-3453	282	17	would	would	AUX
inlawrev-3453	282	18	be	be	AUX
inlawrev-3453	282	19	limited	limit	VERB
inlawrev-3453	282	20	by	by	ADP
inlawrev-3453	282	21	the	the	DET
inlawrev-3453	282	22	attorney	attorney	NOUN
inlawrev-3453	282	23	's	's	PART
inlawrev-3453	282	24	responsibility	responsibility	NOUN
inlawrev-3453	282	25	to	to	ADP
inlawrev-3453	282	26	the	the	DET
inlawrev-3453	282	27	insured	insure	VERB
inlawrev-3453	282	28	,	,	PUNCT
inlawrev-3453	282	29	the	the	DET
inlawrev-3453	282	30	other	other	ADJ
inlawrev-3453	282	31	client	client	NOUN
inlawrev-3453	282	32	.	.	PUNCT
inlawrev-3453	283	1	such	such	DET
inlawrev-3453	283	2	a	a	DET
inlawrev-3453	283	3	situation	situation	NOUN
inlawrev-3453	283	4	creates	create	VERB
inlawrev-3453	283	5	a	a	DET
inlawrev-3453	283	6	conflict	conflict	NOUN
inlawrev-3453	283	7	of	of	ADP
inlawrev-3453	283	8	interest	interest	NOUN
inlawrev-3453	283	9	.	.	PUNCT
inlawrev-3453	284	1	see	see	VERB
inlawrev-3453	284	2	model	model	NOUN
inlawrev-3453	284	3	rules	rule	NOUN
inlawrev-3453	284	4	of	of	ADP
inlawrev-3453	284	5	prof'l	prof'l	PROPN
inlawrev-3453	284	6	conduct	conduct	VERB
inlawrev-3453	284	7	r.	r.	NOUN
inlawrev-3453	284	8	1	1	NUM
inlawrev-3453	284	9	.7(b	.7(b	NUM
inlawrev-3453	284	10	)	)	PUNCT
inlawrev-3453	284	11	(	(	PUNCT
inlawrev-3453	284	12	1999	1999	NUM
inlawrev-3453	284	13	)	)	PUNCT
inlawrev-3453	284	14	.	.	PUNCT
inlawrev-3453	285	1	71	71	NUM
inlawrev-3453	285	2	.	.	PUNCT
inlawrev-3453	286	1	the	the	DET
inlawrev-3453	286	2	retainer	retainer	NOUN
inlawrev-3453	286	3	agreement	agreement	NOUN
inlawrev-3453	286	4	by	by	ADP
inlawrev-3453	286	5	which	which	PRON
inlawrev-3453	286	6	the	the	DET
inlawrev-3453	286	7	defense	defense	NOUN
inlawrev-3453	286	8	counsel	counsel	NOUN
inlawrev-3453	286	9	is	be	AUX
inlawrev-3453	286	10	employed	employ	VERB
inlawrev-3453	286	11	to	to	PART
inlawrev-3453	286	12	represent	represent	VERB
inlawrev-3453	286	13	the	the	DET
inlawrev-3453	286	14	insured	insure	VERB
inlawrev-3453	286	15	regulates	regulate	VERB
inlawrev-3453	286	16	the	the	DET
inlawrev-3453	286	17	attorney	attorney	NOUN
inlawrev-3453	286	18	's	's	PART
inlawrev-3453	286	19	rights	right	NOUN
inlawrev-3453	286	20	and	and	CCONJ
inlawrev-3453	286	21	professional	professional	ADJ
inlawrev-3453	286	22	obligations	obligation	NOUN
inlawrev-3453	286	23	.	.	PUNCT
inlawrev-3453	287	1	the	the	DET
inlawrev-3453	287	2	retainer	retainer	NOUN
inlawrev-3453	287	3	agreement	agreement	NOUN
inlawrev-3453	287	4	should	should	AUX
inlawrev-3453	287	5	2000	2000	NUM
inlawrev-3453	287	6	]	]	PUNCT
inlawrev-3453	287	7	fee	fee	NOUN
inlawrev-3453	287	8	audits	audits	NOUN
inlawrev-3453	287	9	187	187	NUM
inlawrev-3453	287	10	confidentiality	confidentiality	NOUN
inlawrev-3453	287	11	problem	problem	NOUN
inlawrev-3453	287	12	only	only	ADV
inlawrev-3453	287	13	if	if	SCONJ
inlawrev-3453	287	14	the	the	DET
inlawrev-3453	287	15	insured	insure	VERB
inlawrev-3453	287	16	consents	consent	NOUN
inlawrev-3453	287	17	to	to	ADP
inlawrev-3453	287	18	the	the	DET
inlawrev-3453	287	19	disclosure	disclosure	NOUN
inlawrev-3453	287	20	.	.	PUNCT
inlawrev-3453	288	1	several	several	ADJ
inlawrev-3453	288	2	state	state	NOUN
inlawrev-3453	288	3	bar	bar	NOUN
inlawrev-3453	288	4	associations	association	NOUN
inlawrev-3453	288	5	have	have	AUX
inlawrev-3453	288	6	written	write	VERB
inlawrev-3453	288	7	ethical	ethical	ADJ
inlawrev-3453	288	8	opinions	opinion	NOUN
inlawrev-3453	288	9	on	on	ADP
inlawrev-3453	288	10	the	the	DET
inlawrev-3453	288	11	issue	issue	NOUN
inlawrev-3453	288	12	of	of	ADP
inlawrev-3453	288	13	confidentiality	confidentiality	NOUN
inlawrev-3453	288	14	as	as	SCONJ
inlawrev-3453	288	15	it	it	PRON
inlawrev-3453	288	16	relates	relate	VERB
inlawrev-3453	288	17	to	to	ADP
inlawrev-3453	288	18	the	the	DET
inlawrev-3453	288	19	submission	submission	NOUN
inlawrev-3453	288	20	of	of	ADP
inlawrev-3453	288	21	defense	defense	NOUN
inlawrev-3453	288	22	bills	bill	NOUN
inlawrev-3453	288	23	to	to	ADP
inlawrev-3453	288	24	outside	outside	ADJ
inlawrev-3453	288	25	auditors	auditor	NOUN
inlawrev-3453	288	26	.	.	PUNCT
inlawrev-3453	289	1	72	72	NUM
inlawrev-3453	289	2	since	since	SCONJ
inlawrev-3453	289	3	1997	1997	NUM
inlawrev-3453	289	4	,	,	PUNCT
inlawrev-3453	289	5	sixteen	sixteen	NUM
inlawrev-3453	289	6	state	state	NOUN
inlawrev-3453	289	7	bar	bar	NOUN
inlawrev-3453	289	8	associations	association	NOUN
inlawrev-3453	289	9	and	and	CCONJ
inlawrev-3453	289	10	the	the	DET
inlawrev-3453	289	11	district	district	NOUN
inlawrev-3453	289	12	of	of	ADP
inlawrev-3453	289	13	columbia	columbia	PROPN
inlawrev-3453	289	14	have	have	AUX
inlawrev-3453	289	15	issued	issue	VERB
inlawrev-3453	289	16	opinions	opinion	NOUN
inlawrev-3453	289	17	holding	hold	VERB
inlawrev-3453	289	18	that	that	SCONJ
inlawrev-3453	289	19	submitting	submit	VERB
inlawrev-3453	289	20	bills	bill	NOUN
inlawrev-3453	289	21	to	to	ADP
inlawrev-3453	289	22	outside	outside	ADJ
inlawrev-3453	289	23	auditors	auditor	NOUN
inlawrev-3453	289	24	constitutes	constitute	VERB
inlawrev-3453	289	25	a	a	DET
inlawrev-3453	289	26	breach	breach	NOUN
inlawrev-3453	289	27	ofconfidentiality	ofconfidentiality	NOUN
inlawrev-3453	289	28	.	.	PUNCT
inlawrev-3453	290	1	73	73	NUM
inlawrev-3453	291	1	only	only	ADV
inlawrev-3453	291	2	massachusetts	massachusetts	PROPN
inlawrev-3453	291	3	and	and	CCONJ
inlawrev-3453	291	4	nebraska	nebraska	PROPN
inlawrev-3453	291	5	have	have	AUX
inlawrev-3453	291	6	released	release	VERB
inlawrev-3453	291	7	opinions	opinion	NOUN
inlawrev-3453	291	8	which	which	PRON
inlawrev-3453	291	9	seem	seem	VERB
inlawrev-3453	291	10	to	to	PART
inlawrev-3453	291	11	be	be	AUX
inlawrev-3453	291	12	,	,	PUNCT
inlawrev-3453	291	13	at	at	ADP
inlawrev-3453	291	14	least	least	ADJ
inlawrev-3453	291	15	in	in	ADP
inlawrev-3453	291	16	part	part	NOUN
inlawrev-3453	291	17	,	,	PUNCT
inlawrev-3453	291	18	inconsistent	inconsistent	ADJ
inlawrev-3453	291	19	with	with	ADP
inlawrev-3453	291	20	the	the	DET
inlawrev-3453	291	21	opinions	opinion	NOUN
inlawrev-3453	291	22	of	of	ADP
inlawrev-3453	291	23	those	those	DET
inlawrev-3453	291	24	sixteen	sixteen	NUM
inlawrev-3453	291	25	states	state	NOUN
inlawrev-3453	291	26	and	and	CCONJ
inlawrev-3453	291	27	the	the	DET
inlawrev-3453	291	28	district	district	NOUN
inlawrev-3453	291	29	of	of	ADP
inlawrev-3453	291	30	columbia	columbia	PROPN
inlawrev-3453	291	31	.	.	PUNCT
inlawrev-3453	292	1	74	74	NUM
inlawrev-3453	292	2	b.	b.	PROPN
inlawrev-3453	292	3	attorney	attorney	PROPN
inlawrev-3453	292	4	-	-	PUNCT
inlawrev-3453	292	5	client	client	NOUN
inlawrev-3453	292	6	privilege	privilege	NOUN
inlawrev-3453	292	7	1	1	NUM
inlawrev-3453	292	8	.	.	PUNCT
inlawrev-3453	292	9	united	united	PROPN
inlawrev-3453	292	10	states	states	PROPN
inlawrev-3453	292	11	v.	v.	PROPN
inlawrev-3453	292	12	massachusetts	massachusetts	PROPN
inlawrev-3453	292	13	institute	institute	PROPN
inlawrev-3453	292	14	oftechnology	oftechnology	PROPN
inlawrev-3453	292	15	.—in	.—in	PROPN
inlawrev-3453	292	16	unitedstates	unitedstates	PROPN
inlawrev-3453	292	17	v.	v.	PROPN
inlawrev-3453	292	18	massachusetts	massachusetts	PROPN
inlawrev-3453	292	19	institute	institute	PROPN
inlawrev-3453	292	20	of	of	ADP
inlawrev-3453	292	21	technology	technology	PROPN
inlawrev-3453	292	22	15	15	NUM
inlawrev-3453	292	23	(	(	PUNCT
inlawrev-3453	292	24	mit	mit	NOUN
inlawrev-3453	292	25	)	)	PUNCT
inlawrev-3453	292	26	,	,	PUNCT
inlawrev-3453	292	27	mit	mit	NOUN
inlawrev-3453	292	28	provided	provide	VERB
inlawrev-3453	292	29	billing	billing	NOUN
inlawrev-3453	292	30	statements	statement	NOUN
inlawrev-3453	292	31	of	of	ADP
inlawrev-3453	292	32	law	law	NOUN
inlawrev-3453	292	33	firms	firm	NOUN
inlawrev-3453	292	34	to	to	ADP
inlawrev-3453	292	35	an	an	DET
inlawrev-3453	292	36	auditing	auditing	NOUN
inlawrev-3453	292	37	agency	agency	NOUN
inlawrev-3453	292	38	for	for	ADP
inlawrev-3453	292	39	the	the	DET
inlawrev-3453	292	40	department	department	PROPN
inlawrev-3453	292	41	of	of	ADP
inlawrev-3453	292	42	defense	defense	NOUN
inlawrev-3453	292	43	in	in	ADP
inlawrev-3453	292	44	accordance	accordance	NOUN
inlawrev-3453	292	45	with	with	ADP
inlawrev-3453	292	46	a	a	DET
inlawrev-3453	292	47	contract	contract	NOUN
inlawrev-3453	292	48	between	between	ADP
inlawrev-3453	292	49	mit	mit	NOUN
inlawrev-3453	292	50	and	and	CCONJ
inlawrev-3453	292	51	the	the	DET
inlawrev-3453	292	52	department	department	NOUN
inlawrev-3453	292	53	of	of	ADP
inlawrev-3453	292	54	defense.76	defense.76	PROPN
inlawrev-3453	292	55	the	the	DET
inlawrev-3453	292	56	purpose	purpose	NOUN
inlawrev-3453	292	57	of	of	ADP
inlawrev-3453	292	58	the	the	DET
inlawrev-3453	292	59	audit	audit	NOUN
inlawrev-3453	292	60	was	be	AUX
inlawrev-3453	292	61	to	to	PART
inlawrev-3453	292	62	ensure	ensure	VERB
inlawrev-3453	292	63	that	that	SCONJ
inlawrev-3453	292	64	the	the	DET
inlawrev-3453	292	65	government	government	NOUN
inlawrev-3453	292	66	was	be	AUX
inlawrev-3453	292	67	not	not	PART
inlawrev-3453	292	68	being	be	AUX
inlawrev-3453	292	69	overcharged	overcharge	VERB
inlawrev-3453	292	70	for	for	ADP
inlawrev-3453	292	71	services	service	NOUN
inlawrev-3453	292	72	.	.	PUNCT
inlawrev-3453	293	1	the	the	DET
inlawrev-3453	293	2	irs	irs	PROPN
inlawrev-3453	293	3	requested	request	VERB
inlawrev-3453	293	4	the	the	DET
inlawrev-3453	293	5	same	same	ADJ
inlawrev-3453	293	6	billing	billing	NOUN
inlawrev-3453	293	7	statements	statement	NOUN
inlawrev-3453	293	8	to	to	PART
inlawrev-3453	293	9	ensure	ensure	VERB
inlawrev-3453	293	10	that	that	DET
inlawrev-3453	293	11	mit	mit	NOUN
inlawrev-3453	293	12	qualified	qualified	ADJ
inlawrev-3453	293	13	for	for	ADP
inlawrev-3453	293	14	tax	tax	NOUN
inlawrev-3453	293	15	exemption	exemption	NOUN
inlawrev-3453	293	16	status	status	NOUN
inlawrev-3453	293	17	.	.	PUNCT
inlawrev-3453	294	1	mit	mit	PROPN
inlawrev-3453	294	2	submitted	submit	VERB
inlawrev-3453	294	3	the	the	DET
inlawrev-3453	294	4	statements	statement	NOUN
inlawrev-3453	294	5	to	to	ADP
inlawrev-3453	294	6	the	the	DET
inlawrev-3453	294	7	irs	irs	PROPN
inlawrev-3453	294	8	,	,	PUNCT
inlawrev-3453	294	9	but	but	CCONJ
inlawrev-3453	294	10	redacted	redact	VERB
inlawrev-3453	294	11	information	information	NOUN
inlawrev-3453	294	12	it	it	PRON
inlawrev-3453	294	13	claimed	claim	VERB
inlawrev-3453	294	14	was	be	AUX
inlawrev-3453	294	15	covered	cover	VERB
inlawrev-3453	294	16	by	by	ADP
inlawrev-3453	294	17	the	the	DET
inlawrev-3453	294	18	attorney	attorney	NOUN
inlawrev-3453	294	19	-	-	PUNCT
inlawrev-3453	294	20	client	client	NOUN
inlawrev-3453	294	21	privilege	privilege	NOUN
inlawrev-3453	294	22	.	.	PUNCT
inlawrev-3453	295	1	the	the	DET
inlawrev-3453	295	2	irs	irs	PROPN
inlawrev-3453	295	3	sought	seek	VERB
inlawrev-3453	295	4	to	to	PART
inlawrev-3453	295	5	obtain	obtain	VERB
inlawrev-3453	295	6	the	the	DET
inlawrev-3453	295	7	same	same	ADJ
inlawrev-3453	295	8	documents	document	NOUN
inlawrev-3453	295	9	in	in	ADP
inlawrev-3453	295	10	unredacted	unredacted	ADJ
inlawrev-3453	295	11	form	form	NOUN
inlawrev-3453	295	12	from	from	ADP
inlawrev-3453	295	13	the	the	DET
inlawrev-3453	295	14	auditing	auditing	NOUN
inlawrev-3453	295	15	agency	agency	NOUN
inlawrev-3453	295	16	used	use	VERB
inlawrev-3453	295	17	by	by	ADP
inlawrev-3453	295	18	the	the	DET
inlawrev-3453	295	19	department	department	PROPN
inlawrev-3453	295	20	of	of	ADP
inlawrev-3453	295	21	defense	defense	PROPN
inlawrev-3453	295	22	.	.	PUNCT
inlawrev-3453	296	1	77	77	NUM
inlawrev-3453	296	2	the	the	DET
inlawrev-3453	296	3	first	first	ADJ
inlawrev-3453	296	4	circuit	circuit	NOUN
inlawrev-3453	296	5	held	hold	VERB
inlawrev-3453	296	6	that	that	SCONJ
inlawrev-3453	296	7	the	the	DET
inlawrev-3453	296	8	irs	irs	PROPN
inlawrev-3453	296	9	could	could	AUX
inlawrev-3453	296	10	obtain	obtain	VERB
inlawrev-3453	296	11	the	the	DET
inlawrev-3453	296	12	unredacted	unredacted	ADJ
inlawrev-3453	296	13	documents	document	NOUN
inlawrev-3453	296	14	because	because	SCONJ
inlawrev-3453	296	15	mit	mit	PROPN
inlawrev-3453	296	16	had	have	AUX
inlawrev-3453	296	17	forfeited	forfeit	VERB
inlawrev-3453	296	18	its	its	PRON
inlawrev-3453	296	19	attorney	attorney	NOUN
inlawrev-3453	296	20	-	-	PUNCT
inlawrev-3453	296	21	client	client	NOUN
inlawrev-3453	296	22	privilege	privilege	NOUN
inlawrev-3453	296	23	when	when	SCONJ
inlawrev-3453	296	24	it	it	PRON
inlawrev-3453	296	25	disclosed	disclose	VERB
inlawrev-3453	296	26	the	the	DET
inlawrev-3453	296	27	documents	document	NOUN
inlawrev-3453	296	28	to	to	ADP
inlawrev-3453	296	29	the	the	DET
inlawrev-3453	296	30	auditing	auditing	NOUN
inlawrev-3453	296	31	agency	agency	NOUN
inlawrev-3453	296	32	.	.	PUNCT
inlawrev-3453	297	1	78	78	NUM
inlawrev-3453	298	1	the	the	DET
inlawrev-3453	298	2	court	court	NOUN
inlawrev-3453	298	3	stated	state	VERB
inlawrev-3453	298	4	that	that	SCONJ
inlawrev-3453	298	5	there	there	PRON
inlawrev-3453	298	6	exists	exist	VERB
inlawrev-3453	298	7	"	"	PUNCT
inlawrev-3453	298	8	a	a	DET
inlawrev-3453	298	9	small	small	ADJ
inlawrev-3453	298	10	circle	circle	NOUN
inlawrev-3453	298	11	of	of	ADP
inlawrev-3453	298	12	'	'	PUNCT
inlawrev-3453	298	13	others	other	NOUN
inlawrev-3453	298	14	'	'	PUNCT
inlawrev-3453	298	15	with	with	ADP
inlawrev-3453	298	16	whom	whom	PRON
inlawrev-3453	298	17	information	information	NOUN
inlawrev-3453	298	18	may	may	AUX
inlawrev-3453	298	19	be	be	AUX
inlawrev-3453	298	20	shared	share	VERB
inlawrev-3453	298	21	without	without	ADP
inlawrev-3453	298	22	[	[	X
inlawrev-3453	298	23	waiving	waive	VERB
inlawrev-3453	298	24	the	the	DET
inlawrev-3453	298	25	set	set	NOUN
inlawrev-3453	298	26	forth	forth	ADP
inlawrev-3453	298	27	who	who	PRON
inlawrev-3453	298	28	is	be	AUX
inlawrev-3453	298	29	the	the	DET
inlawrev-3453	298	30	primary	primary	ADJ
inlawrev-3453	298	31	client	client	NOUN
inlawrev-3453	298	32	:	:	PUNCT
inlawrev-3453	298	33	the	the	DET
inlawrev-3453	298	34	insured	insure	VERB
inlawrev-3453	298	35	or	or	CCONJ
inlawrev-3453	298	36	the	the	DET
inlawrev-3453	298	37	insurance	insurance	NOUN
inlawrev-3453	298	38	company	company	NOUN
inlawrev-3453	298	39	.	.	PUNCT
inlawrev-3453	299	1	see	see	VERB
inlawrev-3453	299	2	kent	kent	PROPN
inlawrev-3453	299	3	d.	d.	PROPN
inlawrev-3453	299	4	syverud	syverud	PROPN
inlawrev-3453	299	5	,	,	PUNCT
inlawrev-3453	299	6	special	special	ADJ
inlawrev-3453	299	7	project	project	NOUN
inlawrev-3453	299	8	on	on	ADP
inlawrev-3453	299	9	professional	professional	ADJ
inlawrev-3453	299	10	responsibilities	responsibility	NOUN
inlawrev-3453	299	11	ofinsurance	ofinsurance	ADP
inlawrev-3453	299	12	defense	defense	NOUN
inlawrev-3453	299	13	lawyers	lawyer	NOUN
inlawrev-3453	299	14	,	,	PUNCT
inlawrev-3453	299	15	62	62	NUM
inlawrev-3453	299	16	def	def	ADJ
inlawrev-3453	299	17	.	.	PUNCT
inlawrev-3453	300	1	couns	couns	PROPN
inlawrev-3453	300	2	.	.	PUNCT
inlawrev-3453	301	1	j.	j.	PROPN
inlawrev-3453	301	2	503	503	NUM
inlawrev-3453	301	3	,	,	PUNCT
inlawrev-3453	301	4	503	503	NUM
inlawrev-3453	301	5	-	-	SYM
inlawrev-3453	301	6	04	04	NUM
inlawrev-3453	301	7	(	(	PUNCT
inlawrev-3453	301	8	1995	1995	NUM
inlawrev-3453	301	9	)	)	PUNCT
inlawrev-3453	301	10	.	.	PUNCT
inlawrev-3453	302	1	some	some	PRON
inlawrev-3453	302	2	believe	believe	VERB
inlawrev-3453	302	3	that	that	SCONJ
inlawrev-3453	302	4	if	if	SCONJ
inlawrev-3453	302	5	the	the	DET
inlawrev-3453	302	6	retainer	retainer	NOUN
inlawrev-3453	302	7	agreement	agreement	NOUN
inlawrev-3453	302	8	does	do	AUX
inlawrev-3453	302	9	not	not	PART
inlawrev-3453	302	10	set	set	VERB
inlawrev-3453	302	11	forth	forth	ADP
inlawrev-3453	302	12	who	who	PRON
inlawrev-3453	302	13	is	be	AUX
inlawrev-3453	302	14	the	the	DET
inlawrev-3453	302	15	primary	primary	ADJ
inlawrev-3453	302	16	client	client	NOUN
inlawrev-3453	302	17	,	,	PUNCT
inlawrev-3453	302	18	but	but	CCONJ
inlawrev-3453	302	19	states	state	VERB
inlawrev-3453	302	20	that	that	SCONJ
inlawrev-3453	302	21	both	both	CCONJ
inlawrev-3453	302	22	the	the	DET
inlawrev-3453	302	23	insured	insure	VERB
inlawrev-3453	302	24	and	and	CCONJ
inlawrev-3453	302	25	the	the	DET
inlawrev-3453	302	26	insurance	insurance	NOUN
inlawrev-3453	302	27	company	company	NOUN
inlawrev-3453	302	28	are	be	AUX
inlawrev-3453	302	29	clients	client	NOUN
inlawrev-3453	302	30	,	,	PUNCT
inlawrev-3453	302	31	then	then	ADV
inlawrev-3453	302	32	the	the	DET
inlawrev-3453	302	33	attorney	attorney	NOUN
inlawrev-3453	302	34	is	be	AUX
inlawrev-3453	302	35	not	not	PART
inlawrev-3453	302	36	to	to	PART
inlawrev-3453	302	37	favor	favor	VERB
inlawrev-3453	302	38	either	either	CCONJ
inlawrev-3453	302	39	client	client	NOUN
inlawrev-3453	302	40	and	and	CCONJ
inlawrev-3453	302	41	should	should	AUX
inlawrev-3453	302	42	withdraw	withdraw	VERB
inlawrev-3453	302	43	from	from	ADP
inlawrev-3453	302	44	the	the	DET
inlawrev-3453	302	45	case	case	NOUN
inlawrev-3453	302	46	.	.	PUNCT
inlawrev-3453	303	1	see	see	VERB
inlawrev-3453	303	2	i	i	PRON
inlawrev-3453	303	3	d.	d.	PROPN
inlawrev-3453	303	4	at	at	ADP
inlawrev-3453	303	5	507	507	NUM
inlawrev-3453	303	6	;	;	PUNCT
inlawrev-3453	303	7	cf	cf	NOUN
inlawrev-3453	303	8	mclain	mclain	PROPN
inlawrev-3453	303	9	,	,	PUNCT
inlawrev-3453	303	10	supra	supra	PROPN
inlawrev-3453	303	11	note	note	NOUN
inlawrev-3453	303	12	69	69	NUM
inlawrev-3453	303	13	,	,	PUNCT
inlawrev-3453	303	14	at	at	ADP
inlawrev-3453	303	15	36	36	NUM
inlawrev-3453	303	16	(	(	PUNCT
inlawrev-3453	303	17	stating	state	VERB
inlawrev-3453	303	18	that	that	SCONJ
inlawrev-3453	303	19	"	"	PUNCT
inlawrev-3453	303	20	authorities	authority	NOUN
inlawrev-3453	303	21	conclusively	conclusively	ADV
inlawrev-3453	303	22	establish	establish	VERB
inlawrev-3453	303	23	the	the	DET
inlawrev-3453	303	24	proposition	proposition	NOUN
inlawrev-3453	303	25	that	that	SCONJ
inlawrev-3453	303	26	the	the	DET
inlawrev-3453	303	27	insured	insured	NOUN
inlawrev-3453	303	28	is	be	AUX
inlawrev-3453	303	29	the	the	DET
inlawrev-3453	303	30	attorney	attorney	NOUN
inlawrev-3453	303	31	's	's	PART
inlawrev-3453	303	32	primary	primary	ADJ
inlawrev-3453	303	33	client	client	NOUN
inlawrev-3453	303	34	and	and	CCONJ
inlawrev-3453	303	35	it	it	PRON
inlawrev-3453	303	36	is	be	AUX
inlawrev-3453	303	37	to	to	ADP
inlawrev-3453	303	38	the	the	DET
inlawrev-3453	303	39	insured	insure	VERB
inlawrev-3453	303	40	that	that	SCONJ
inlawrev-3453	303	41	the	the	DET
inlawrev-3453	303	42	attorney	attorney	NOUN
inlawrev-3453	303	43	owes	owe	VERB
inlawrev-3453	303	44	his	his	PRON
inlawrev-3453	303	45	first	first	ADJ
inlawrev-3453	303	46	duty	duty	NOUN
inlawrev-3453	303	47	of	of	ADP
inlawrev-3453	303	48	loyalty	loyalty	NOUN
inlawrev-3453	303	49	and	and	CCONJ
inlawrev-3453	303	50	confidentiality	confidentiality	NOUN
inlawrev-3453	303	51	"	"	PUNCT
inlawrev-3453	303	52	)	)	PUNCT
inlawrev-3453	303	53	;	;	PUNCT
inlawrev-3453	303	54	matturro	matturro	PROPN
inlawrev-3453	303	55	,	,	PUNCT
inlawrev-3453	303	56	supra	supra	PROPN
inlawrev-3453	303	57	note	note	PROPN
inlawrev-3453	303	58	4	4	NUM
inlawrev-3453	303	59	,	,	PUNCT
inlawrev-3453	303	60	at	at	ADP
inlawrev-3453	303	61	18	18	NUM
inlawrev-3453	303	62	.	.	PUNCT
inlawrev-3453	303	63	72	72	NUM
inlawrev-3453	303	64	.	.	PUNCT
inlawrev-3453	304	1	see	see	VERB
inlawrev-3453	304	2	mclain	mclain	PROPN
inlawrev-3453	304	3	,	,	PUNCT
inlawrev-3453	304	4	supra	supra	PROPN
inlawrev-3453	304	5	note	note	NOUN
inlawrev-3453	304	6	69	69	NUM
inlawrev-3453	304	7	,	,	PUNCT
inlawrev-3453	304	8	at	at	ADP
inlawrev-3453	304	9	38	38	NUM
inlawrev-3453	304	10	.	.	PUNCT
inlawrev-3453	305	1	73	73	NUM
inlawrev-3453	305	2	.	.	PUNCT
inlawrev-3453	306	1	see	see	VERB
inlawrev-3453	306	2	syverud	syverud	NOUN
inlawrev-3453	306	3	,	,	PUNCT
inlawrev-3453	306	4	supra	supra	PROPN
inlawrev-3453	306	5	note	note	PROPN
inlawrev-3453	306	6	12	12	NUM
inlawrev-3453	306	7	,	,	PUNCT
inlawrev-3453	306	8	at	at	ADP
inlawrev-3453	306	9	191	191	NUM
inlawrev-3453	306	10	n.47	n.47	NOUN
inlawrev-3453	306	11	(	(	PUNCT
inlawrev-3453	306	12	listing	list	VERB
inlawrev-3453	306	13	alabama	alabama	PROPN
inlawrev-3453	306	14	,	,	PUNCT
inlawrev-3453	306	15	alaska	alaska	PROPN
inlawrev-3453	306	16	,	,	PUNCT
inlawrev-3453	306	17	florida	florida	PROPN
inlawrev-3453	306	18	,	,	PUNCT
inlawrev-3453	306	19	indiana	indiana	PROPN
inlawrev-3453	306	20	,	,	PUNCT
inlawrev-3453	306	21	kentucky	kentucky	PROPN
inlawrev-3453	306	22	,	,	PUNCT
inlawrev-3453	306	23	louisiana	louisiana	PROPN
inlawrev-3453	306	24	,	,	PUNCT
inlawrev-3453	306	25	maryland	maryland	PROPN
inlawrev-3453	306	26	,	,	PUNCT
inlawrev-3453	306	27	missouri	missouri	PROPN
inlawrev-3453	306	28	,	,	PUNCT
inlawrev-3453	306	29	new	new	PROPN
inlawrev-3453	306	30	york	york	PROPN
inlawrev-3453	306	31	,	,	PUNCT
inlawrev-3453	306	32	north	north	PROPN
inlawrev-3453	306	33	carolina	carolina	PROPN
inlawrev-3453	306	34	,	,	PUNCT
inlawrev-3453	306	35	pennsylvania	pennsylvania	PROPN
inlawrev-3453	306	36	,	,	PUNCT
inlawrev-3453	306	37	south	south	PROPN
inlawrev-3453	306	38	carolina	carolina	PROPN
inlawrev-3453	306	39	,	,	PUNCT
inlawrev-3453	306	40	utah	utah	PROPN
inlawrev-3453	306	41	,	,	PUNCT
inlawrev-3453	306	42	vermont	vermont	PROPN
inlawrev-3453	306	43	,	,	PUNCT
inlawrev-3453	306	44	and	and	CCONJ
inlawrev-3453	306	45	washington	washington	PROPN
inlawrev-3453	306	46	)	)	PUNCT
inlawrev-3453	306	47	;	;	PUNCT
inlawrev-3453	306	48	see	see	VERB
inlawrev-3453	306	49	also	also	ADV
inlawrev-3453	306	50	mclain	mclain	PROPN
inlawrev-3453	306	51	,	,	PUNCT
inlawrev-3453	306	52	supra	supra	PROPN
inlawrev-3453	306	53	note	note	NOUN
inlawrev-3453	306	54	69	69	NUM
inlawrev-3453	306	55	,	,	PUNCT
inlawrev-3453	306	56	at	at	ADP
inlawrev-3453	306	57	38	38	NUM
inlawrev-3453	306	58	(	(	PUNCT
inlawrev-3453	306	59	listing	list	VERB
inlawrev-3453	306	60	the	the	DET
inlawrev-3453	306	61	montana	montana	PROPN
inlawrev-3453	306	62	bar	bar	PROPN
inlawrev-3453	306	63	association	association	NOUN
inlawrev-3453	306	64	also	also	ADV
inlawrev-3453	306	65	)	)	PUNCT
inlawrev-3453	306	66	.	.	PUNCT
inlawrev-3453	307	1	74	74	X
inlawrev-3453	307	2	.	.	PUNCT
inlawrev-3453	308	1	see	see	VERB
inlawrev-3453	308	2	mclain	mclain	PROPN
inlawrev-3453	308	3	,	,	PUNCT
inlawrev-3453	308	4	supra	supra	PROPN
inlawrev-3453	308	5	note	note	NOUN
inlawrev-3453	308	6	69	69	NUM
inlawrev-3453	308	7	,	,	PUNCT
inlawrev-3453	308	8	at	at	ADP
inlawrev-3453	308	9	38	38	NUM
inlawrev-3453	308	10	.	.	PUNCT
inlawrev-3453	309	1	these	these	DET
inlawrev-3453	309	2	opinions	opinion	NOUN
inlawrev-3453	309	3	appear	appear	VERB
inlawrev-3453	309	4	to	to	PART
inlawrev-3453	309	5	be	be	AUX
inlawrev-3453	309	6	unofficial	unofficial	ADJ
inlawrev-3453	309	7	or	or	CCONJ
inlawrev-3453	309	8	informal	informal	ADJ
inlawrev-3453	309	9	opinions	opinion	NOUN
inlawrev-3453	309	10	.	.	PUNCT
inlawrev-3453	310	1	see	see	VERB
inlawrev-3453	310	2	i	i	PRON
inlawrev-3453	310	3	d.	d.	PROPN
inlawrev-3453	310	4	75	75	NUM
inlawrev-3453	310	5	.	.	PUNCT
inlawrev-3453	311	1	129f.3d681	129f.3d681	NUM
inlawrev-3453	311	2	(	(	PUNCT
inlawrev-3453	311	3	istcir	istcir	PROPN
inlawrev-3453	311	4	.	.	NOUN
inlawrev-3453	311	5	1997	1997	NUM
inlawrev-3453	311	6	)	)	PUNCT
inlawrev-3453	311	7	.	.	PUNCT
inlawrev-3453	312	1	76	76	NUM
inlawrev-3453	312	2	.	.	PUNCT
inlawrev-3453	313	1	see	see	VERB
inlawrev-3453	313	2	i	i	PRON
inlawrev-3453	313	3	d.	d.	PROPN
inlawrev-3453	313	4	at	at	ADP
inlawrev-3453	313	5	683	683	NUM
inlawrev-3453	313	6	.	.	PUNCT
inlawrev-3453	314	1	77	77	NUM
inlawrev-3453	314	2	.	.	PUNCT
inlawrev-3453	315	1	see	see	VERB
inlawrev-3453	315	2	i	i	PRON
inlawrev-3453	315	3	d.	d.	PROPN
inlawrev-3453	315	4	at	at	ADP
inlawrev-3453	315	5	682	682	NUM
inlawrev-3453	315	6	-	-	SYM
inlawrev-3453	315	7	83	83	NUM
inlawrev-3453	315	8	.	.	PUNCT
inlawrev-3453	316	1	78	78	NUM
inlawrev-3453	316	2	.	.	PUNCT
inlawrev-3453	317	1	see	see	VERB
inlawrev-3453	317	2	i	i	PRON
inlawrev-3453	317	3	d.	d.	PROPN
inlawrev-3453	317	4	at	at	ADP
inlawrev-3453	317	5	687	687	NUM
inlawrev-3453	317	6	.	.	PUNCT
inlawrev-3453	318	1	88	88	NUM
inlawrev-3453	318	2	indiana	indiana	PROPN
inlawrev-3453	318	3	law	law	NOUN
inlawrev-3453	318	4	review	review	NOUN
inlawrev-3453	318	5	[	[	X
inlawrev-3453	318	6	vol	vol	NOUN
inlawrev-3453	318	7	.	.	PUNCT
inlawrev-3453	319	1	34	34	NUM
inlawrev-3453	319	2	:	:	SYM
inlawrev-3453	319	3	1	1	NUM
inlawrev-3453	319	4	79	79	NUM
inlawrev-3453	319	5	attorney	attorney	NOUN
inlawrev-3453	319	6	-	-	PUNCT
inlawrev-3453	319	7	client	client	NOUN
inlawrev-3453	319	8	]	]	PUNCT
inlawrev-3453	319	9	privilege	privilege	NOUN
inlawrev-3453	319	10	.	.	PUNCT
inlawrev-3453	319	11	"	"	PUNCT
inlawrev-3453	320	1	79	79	NUM
inlawrev-3453	320	2	the	the	DET
inlawrev-3453	320	3	auditing	auditing	NOUN
inlawrev-3453	320	4	agency	agency	NOUN
inlawrev-3453	320	5	,	,	PUNCT
inlawrev-3453	320	6	however	however	ADV
inlawrev-3453	320	7	,	,	PUNCT
inlawrev-3453	320	8	was	be	AUX
inlawrev-3453	320	9	outside	outside	ADP
inlawrev-3453	320	10	the	the	DET
inlawrev-3453	320	11	circle	circle	NOUN
inlawrev-3453	320	12	,	,	PUNCT
inlawrev-3453	320	13	and	and	CCONJ
inlawrev-3453	320	14	when	when	SCONJ
inlawrev-3453	320	15	information	information	NOUN
inlawrev-3453	320	16	is	be	AUX
inlawrev-3453	320	17	disclosed	disclose	VERB
inlawrev-3453	320	18	to	to	ADP
inlawrev-3453	320	19	a	a	DET
inlawrev-3453	320	20	party	party	NOUN
inlawrev-3453	320	21	outside	outside	ADP
inlawrev-3453	320	22	the	the	DET
inlawrev-3453	320	23	circle	circle	NOUN
inlawrev-3453	320	24	,	,	PUNCT
inlawrev-3453	320	25	the	the	DET
inlawrev-3453	320	26	attorney	attorney	NOUN
inlawrev-3453	320	27	-	-	PUNCT
inlawrev-3453	320	28	client	client	NOUN
inlawrev-3453	320	29	privilege	privilege	NOUN
inlawrev-3453	320	30	is	be	AUX
inlawrev-3453	320	31	waived	waive	VERB
inlawrev-3453	320	32	.	.	PUNCT
inlawrev-3453	321	1	80	80	NUM
inlawrev-3453	321	2	the	the	DET
inlawrev-3453	321	3	court	court	NOUN
inlawrev-3453	321	4	noted	note	VERB
inlawrev-3453	321	5	that	that	SCONJ
inlawrev-3453	321	6	the	the	DET
inlawrev-3453	321	7	potential	potential	NOUN
inlawrev-3453	321	8	for	for	ADP
inlawrev-3453	321	9	dispute	dispute	NOUN
inlawrev-3453	321	10	and	and	CCONJ
inlawrev-3453	321	11	litigation	litigation	NOUN
inlawrev-3453	321	12	existed	exist	VERB
inlawrev-3453	321	13	as	as	ADP
inlawrev-3453	321	14	a	a	DET
inlawrev-3453	321	15	result	result	NOUN
inlawrev-3453	321	16	of	of	ADP
inlawrev-3453	321	17	the	the	DET
inlawrev-3453	321	18	auditing	auditing	NOUN
inlawrev-3453	321	19	agency	agency	NOUN
inlawrev-3453	321	20	's	's	PART
inlawrev-3453	321	21	review	review	NOUN
inlawrev-3453	321	22	of	of	ADP
inlawrev-3453	321	23	the	the	DET
inlawrev-3453	321	24	bills	bill	NOUN
inlawrev-3453	321	25	.	.	PUNCT
inlawrev-3453	322	1	81	81	NUM
inlawrev-3453	322	2	therefore	therefore	ADV
inlawrev-3453	322	3	,	,	PUNCT
inlawrev-3453	322	4	the	the	DET
inlawrev-3453	322	5	auditing	auditing	NOUN
inlawrev-3453	322	6	firm	firm	NOUN
inlawrev-3453	322	7	was	be	AUX
inlawrev-3453	322	8	a	a	DET
inlawrev-3453	322	9	potential	potential	ADJ
inlawrev-3453	322	10	adversary.82	adversary.82	ADJ
inlawrev-3453	322	11	2	2	NUM
inlawrev-3453	322	12	.	.	PUNCT
inlawrev-3453	323	1	the	the	DET
inlawrev-3453	323	2	effects	effect	NOUN
inlawrev-3453	323	3	of	of	ADP
inlawrev-3453	323	4	united	united	PROPN
inlawrev-3453	323	5	states	states	PROPN
inlawrev-3453	323	6	v.	v.	ADP
inlawrev-3453	323	7	mit.—the	mit.—the	NOUN
inlawrev-3453	323	8	holding	hold	VERB
inlawrev-3453	323	9	in	in	ADP
inlawrev-3453	323	10	mit	mit	NOUN
inlawrev-3453	323	11	makes	make	VERB
inlawrev-3453	323	12	the	the	DET
inlawrev-3453	323	13	disclosure	disclosure	NOUN
inlawrev-3453	323	14	of	of	ADP
inlawrev-3453	323	15	attorneys	attorney	NOUN
inlawrev-3453	323	16	'	'	PART
inlawrev-3453	323	17	bills	bill	NOUN
inlawrev-3453	323	18	to	to	ADP
inlawrev-3453	323	19	an	an	DET
inlawrev-3453	323	20	auditing	auditing	NOUN
inlawrev-3453	323	21	agency	agency	NOUN
inlawrev-3453	323	22	a	a	DET
inlawrev-3453	323	23	waiver	waiver	NOUN
inlawrev-3453	323	24	of	of	ADP
inlawrev-3453	323	25	attorney	attorney	NOUN
inlawrev-3453	323	26	-	-	PUNCT
inlawrev-3453	323	27	client	client	NOUN
inlawrev-3453	323	28	privilege	privilege	NOUN
inlawrev-3453	323	29	.	.	PUNCT
inlawrev-3453	324	1	83	83	NUM
inlawrev-3453	324	2	the	the	DET
inlawrev-3453	324	3	facts	fact	NOUN
inlawrev-3453	324	4	in	in	ADP
inlawrev-3453	324	5	mitare	mitare	NOUN
inlawrev-3453	324	6	strikingly	strikingly	ADV
inlawrev-3453	324	7	similar	similar	ADJ
inlawrev-3453	324	8	to	to	ADP
inlawrev-3453	324	9	those	those	PRON
inlawrev-3453	324	10	in	in	ADP
inlawrev-3453	324	11	which	which	PRON
inlawrev-3453	324	12	an	an	DET
inlawrev-3453	324	13	attorney	attorney	NOUN
inlawrev-3453	324	14	discloses	disclose	VERB
inlawrev-3453	324	15	billing	bill	VERB
inlawrev-3453	324	16	statements	statement	NOUN
inlawrev-3453	324	17	to	to	ADP
inlawrev-3453	324	18	an	an	DET
inlawrev-3453	324	19	auditing	auditing	NOUN
inlawrev-3453	324	20	agency	agency	NOUN
inlawrev-3453	324	21	,	,	PUNCT
inlawrev-3453	324	22	at	at	ADP
inlawrev-3453	324	23	the	the	DET
inlawrev-3453	324	24	request	request	NOUN
inlawrev-3453	324	25	ofthe	ofthe	NOUN
inlawrev-3453	324	26	insurance	insurance	NOUN
inlawrev-3453	324	27	carrier	carrier	NOUN
inlawrev-3453	324	28	,	,	PUNCT
inlawrev-3453	324	29	for	for	ADP
inlawrev-3453	324	30	the	the	DET
inlawrev-3453	324	31	purpose	purpose	NOUN
inlawrev-3453	324	32	of	of	ADP
inlawrev-3453	324	33	ensuring	ensure	VERB
inlawrev-3453	324	34	to	to	ADP
inlawrev-3453	324	35	the	the	DET
inlawrev-3453	324	36	insurance	insurance	NOUN
inlawrev-3453	324	37	carrier	carrier	NOUN
inlawrev-3453	324	38	that	that	SCONJ
inlawrev-3453	324	39	it	it	PRON
inlawrev-3453	324	40	is	be	AUX
inlawrev-3453	324	41	not	not	PART
inlawrev-3453	324	42	being	be	AUX
inlawrev-3453	324	43	overcharged	overcharge	VERB
inlawrev-3453	324	44	.	.	PUNCT
inlawrev-3453	325	1	if	if	SCONJ
inlawrev-3453	325	2	other	other	ADJ
inlawrev-3453	325	3	courts	court	NOUN
inlawrev-3453	325	4	adopt	adopt	VERB
inlawrev-3453	325	5	the	the	DET
inlawrev-3453	325	6	reasoning	reasoning	NOUN
inlawrev-3453	325	7	of	of	ADP
inlawrev-3453	325	8	the	the	DET
inlawrev-3453	325	9	first	first	ADJ
inlawrev-3453	325	10	circuit	circuit	NOUN
inlawrev-3453	325	11	court	court	NOUN
inlawrev-3453	325	12	of	of	ADP
inlawrev-3453	325	13	appeals	appeal	NOUN
inlawrev-3453	325	14	,	,	PUNCT
inlawrev-3453	325	15	all	all	DET
inlawrev-3453	325	16	bills	bill	NOUN
inlawrev-3453	325	17	given	give	VERB
inlawrev-3453	325	18	to	to	ADP
inlawrev-3453	325	19	auditing	auditing	NOUN
inlawrev-3453	325	20	firms	firm	NOUN
inlawrev-3453	325	21	will	will	AUX
inlawrev-3453	325	22	lose	lose	VERB
inlawrev-3453	325	23	attorney	attorney	NOUN
inlawrev-3453	325	24	-	-	PUNCT
inlawrev-3453	325	25	client	client	NOUN
inlawrev-3453	325	26	privilege	privilege	NOUN
inlawrev-3453	325	27	protection	protection	NOUN
inlawrev-3453	325	28	.	.	PUNCT
inlawrev-3453	326	1	at	at	ADV
inlawrev-3453	326	2	least	least	ADV
inlawrev-3453	326	3	one	one	NUM
inlawrev-3453	326	4	opponent	opponent	NOUN
inlawrev-3453	326	5	has	have	AUX
inlawrev-3453	326	6	argued	argue	VERB
inlawrev-3453	326	7	that	that	SCONJ
inlawrev-3453	326	8	the	the	DET
inlawrev-3453	326	9	holding	hold	VERB
inlawrev-3453	326	10	ofmit	ofmit	NOUN
inlawrev-3453	326	11	will	will	AUX
inlawrev-3453	326	12	not	not	PART
inlawrev-3453	326	13	extend	extend	VERB
inlawrev-3453	326	14	to	to	ADP
inlawrev-3453	326	15	disclosures	disclosure	NOUN
inlawrev-3453	326	16	made	make	VERB
inlawrev-3453	326	17	pursuant	pursuant	ADJ
inlawrev-3453	326	18	to	to	ADP
inlawrev-3453	326	19	insurance	insurance	NOUN
inlawrev-3453	326	20	contracts	contract	NOUN
inlawrev-3453	326	21	since	since	SCONJ
inlawrev-3453	326	22	the	the	DET
inlawrev-3453	326	23	"	"	PUNCT
inlawrev-3453	326	24	disclosure	disclosure	NOUN
inlawrev-3453	326	25	of	of	ADP
inlawrev-3453	326	26	billing	billing	NOUN
inlawrev-3453	326	27	information	information	NOUN
inlawrev-3453	326	28	is	be	AUX
inlawrev-3453	326	29	necessary	necessary	ADJ
inlawrev-3453	326	30	to	to	PART
inlawrev-3453	326	31	facilitate	facilitate	VERB
inlawrev-3453	326	32	the	the	DET
inlawrev-3453	326	33	insured	insure	VERB
inlawrev-3453	326	34	's	's	PART
inlawrev-3453	326	35	representation	representation	NOUN
inlawrev-3453	326	36	and	and	CCONJ
inlawrev-3453	326	37	because	because	SCONJ
inlawrev-3453	326	38	the	the	DET
inlawrev-3453	326	39	insurer	insurer	NOUN
inlawrev-3453	326	40	and	and	CCONJ
inlawrev-3453	326	41	insured	insure	VERB
inlawrev-3453	326	42	have	have	VERB
inlawrev-3453	326	43	a	a	DET
inlawrev-3453	326	44	common	common	ADJ
inlawrev-3453	326	45	interest	interest	NOUN
inlawrev-3453	326	46	in	in	ADP
inlawrev-3453	326	47	efficient	efficient	ADJ
inlawrev-3453	326	48	,	,	PUNCT
inlawrev-3453	326	49	cost	cost	NOUN
inlawrev-3453	326	50	-	-	PUNCT
inlawrev-3453	326	51	effective	effective	ADJ
inlawrev-3453	326	52	and	and	CCONJ
inlawrev-3453	326	53	appropriate	appropriate	ADJ
inlawrev-3453	326	54	representations	representation	NOUN
inlawrev-3453	326	55	.	.	PUNCT
inlawrev-3453	326	56	"	"	PUNCT
inlawrev-3453	327	1	84	84	NUM
inlawrev-3453	327	2	assuming	assume	VERB
inlawrev-3453	327	3	,	,	PUNCT
inlawrev-3453	327	4	arguendo	arguendo	ADJ
inlawrev-3453	327	5	,	,	PUNCT
inlawrev-3453	327	6	that	that	SCONJ
inlawrev-3453	327	7	the	the	DET
inlawrev-3453	327	8	insured	insure	VERB
inlawrev-3453	327	9	and	and	CCONJ
inlawrev-3453	327	10	insurer	insurer	NOUN
inlawrev-3453	327	11	have	have	VERB
inlawrev-3453	327	12	a	a	DET
inlawrev-3453	327	13	common	common	ADJ
inlawrev-3453	327	14	interest	interest	NOUN
inlawrev-3453	327	15	in	in	ADP
inlawrev-3453	327	16	the	the	DET
inlawrev-3453	327	17	efficient	efficient	ADJ
inlawrev-3453	327	18	and	and	CCONJ
inlawrev-3453	327	19	cost	cost	NOUN
inlawrev-3453	327	20	-	-	PUNCT
inlawrev-3453	327	21	effective	effective	ADJ
inlawrev-3453	327	22	representation	representation	NOUN
inlawrev-3453	327	23	,	,	PUNCT
inlawrev-3453	327	24	this	this	PRON
inlawrev-3453	327	25	is	be	AUX
inlawrev-3453	327	26	the	the	DET
inlawrev-3453	327	27	same	same	ADJ
inlawrev-3453	327	28	interest	interest	NOUN
inlawrev-3453	327	29	that	that	PRON
inlawrev-3453	327	30	mit	mit	VERB
inlawrev-3453	327	31	and	and	CCONJ
inlawrev-3453	327	32	the	the	DET
inlawrev-3453	327	33	department	department	PROPN
inlawrev-3453	327	34	of	of	ADP
inlawrev-3453	327	35	defense	defense	NOUN
inlawrev-3453	327	36	had	have	VERB
inlawrev-3453	327	37	in	in	ADP
inlawrev-3453	327	38	mit	mit	NOUN
inlawrev-3453	327	39	.	.	PUNCT
inlawrev-3453	328	1	regardless	regardless	ADV
inlawrev-3453	328	2	ofthis	ofthis	ADJ
inlawrev-3453	328	3	interest	interest	NOUN
inlawrev-3453	328	4	,	,	PUNCT
inlawrev-3453	328	5	the	the	DET
inlawrev-3453	328	6	court	court	NOUN
inlawrev-3453	328	7	nevertheless	nevertheless	ADV
inlawrev-3453	328	8	found	find	VERB
inlawrev-3453	328	9	that	that	SCONJ
inlawrev-3453	328	10	the	the	DET
inlawrev-3453	328	11	disclosure	disclosure	NOUN
inlawrev-3453	328	12	ofthe	ofthe	VERB
inlawrev-3453	328	13	information	information	NOUN
inlawrev-3453	328	14	to	to	ADP
inlawrev-3453	328	15	the	the	DET
inlawrev-3453	328	16	auditing	auditing	NOUN
inlawrev-3453	328	17	agency	agency	NOUN
inlawrev-3453	328	18	constituted	constitute	VERB
inlawrev-3453	328	19	a	a	DET
inlawrev-3453	328	20	waiver	waiver	NOUN
inlawrev-3453	328	21	of	of	ADP
inlawrev-3453	328	22	the	the	DET
inlawrev-3453	328	23	attorney	attorney	NOUN
inlawrev-3453	328	24	-	-	PUNCT
inlawrev-3453	328	25	client	client	NOUN
inlawrev-3453	328	26	privilege	privilege	NOUN
inlawrev-3453	328	27	.	.	PUNCT
inlawrev-3453	329	1	85	85	NUM
inlawrev-3453	329	2	the	the	DET
inlawrev-3453	329	3	auditors	auditor	NOUN
inlawrev-3453	329	4	in	in	ADP
inlawrev-3453	329	5	insurance	insurance	NOUN
inlawrev-3453	329	6	contracts	contract	NOUN
inlawrev-3453	329	7	are	be	AUX
inlawrev-3453	329	8	in	in	ADP
inlawrev-3453	329	9	the	the	DET
inlawrev-3453	329	10	same	same	ADJ
inlawrev-3453	329	11	adversarial	adversarial	ADJ
inlawrev-3453	329	12	position	position	NOUN
inlawrev-3453	329	13	as	as	ADP
inlawrev-3453	329	14	auditors	auditor	NOUN
inlawrev-3453	329	15	in	in	ADP
inlawrev-3453	329	16	the	the	DET
inlawrev-3453	329	17	mitcase	mitcase	NOUN
inlawrev-3453	329	18	.	.	PUNCT
inlawrev-3453	330	1	both	both	DET
inlawrev-3453	330	2	auditors	auditor	NOUN
inlawrev-3453	330	3	review	review	VERB
inlawrev-3453	330	4	bills	bill	NOUN
inlawrev-3453	330	5	for	for	ADP
inlawrev-3453	330	6	potential	potential	ADJ
inlawrev-3453	330	7	billing	billing	NOUN
inlawrev-3453	330	8	disputes	dispute	NOUN
inlawrev-3453	330	9	.	.	PUNCT
inlawrev-3453	331	1	moreover	moreover	ADV
inlawrev-3453	331	2	,	,	PUNCT
inlawrev-3453	331	3	the	the	DET
inlawrev-3453	331	4	possibility	possibility	NOUN
inlawrev-3453	331	5	of	of	ADP
inlawrev-3453	331	6	a	a	DET
inlawrev-3453	331	7	resulting	result	VERB
inlawrev-3453	331	8	dispute	dispute	NOUN
inlawrev-3453	331	9	is	be	AUX
inlawrev-3453	331	10	even	even	ADV
inlawrev-3453	331	11	greater	great	ADJ
inlawrev-3453	331	12	in	in	ADP
inlawrev-3453	331	13	the	the	DET
inlawrev-3453	331	14	insurance	insurance	NOUN
inlawrev-3453	331	15	defense	defense	NOUN
inlawrev-3453	331	16	case	case	NOUN
inlawrev-3453	331	17	because	because	SCONJ
inlawrev-3453	331	18	many	many	ADJ
inlawrev-3453	331	19	auditing	auditing	NOUN
inlawrev-3453	331	20	firms	firm	NOUN
inlawrev-3453	331	21	promise	promise	VERB
inlawrev-3453	331	22	to	to	PART
inlawrev-3453	331	23	slash	slash	VERB
inlawrev-3453	331	24	bills	bill	NOUN
inlawrev-3453	331	25	by	by	ADP
inlawrev-3453	331	26	ten	ten	NUM
inlawrev-3453	331	27	to	to	PART
inlawrev-3453	331	28	twenty	twenty	NUM
inlawrev-3453	331	29	percent	percent	NOUN
inlawrev-3453	331	30	.	.	PUNCT
inlawrev-3453	332	1	86	86	NUM
inlawrev-3453	332	2	therefore	therefore	ADV
inlawrev-3453	332	3	,	,	PUNCT
inlawrev-3453	332	4	the	the	DET
inlawrev-3453	332	5	holding	holding	NOUN
inlawrev-3453	332	6	in	in	ADP
inlawrev-3453	332	7	mit	mit	NOUN
inlawrev-3453	332	8	would	would	AUX
inlawrev-3453	332	9	apply	apply	VERB
inlawrev-3453	332	10	to	to	ADP
inlawrev-3453	332	11	insurance	insurance	NOUN
inlawrev-3453	332	12	defense	defense	NOUN
inlawrev-3453	332	13	79	79	NUM
inlawrev-3453	332	14	.	.	PUNCT
inlawrev-3453	333	1	i	i	PRON
inlawrev-3453	333	2	d.	d.	PROPN
inlawrev-3453	333	3	at	at	ADP
inlawrev-3453	333	4	684	684	NUM
inlawrev-3453	333	5	.	.	PUNCT
inlawrev-3453	334	1	80	80	NUM
inlawrev-3453	334	2	.	.	PUNCT
inlawrev-3453	335	1	see	see	VERB
inlawrev-3453	335	2	i	i	PRON
inlawrev-3453	335	3	d.	d.	PROPN
inlawrev-3453	335	4	at	at	ADP
inlawrev-3453	335	5	686	686	NUM
inlawrev-3453	335	6	.	.	PUNCT
inlawrev-3453	336	1	81	81	NUM
inlawrev-3453	336	2	.	.	PUNCT
inlawrev-3453	337	1	see	see	VERB
inlawrev-3453	337	2	i	i	PRON
inlawrev-3453	337	3	d.	d.	PROPN
inlawrev-3453	337	4	at	at	ADP
inlawrev-3453	337	5	687	687	NUM
inlawrev-3453	337	6	.	.	PUNCT
inlawrev-3453	338	1	82	82	NUM
inlawrev-3453	338	2	.	.	PUNCT
inlawrev-3453	338	3	see	see	VERB
inlawrev-3453	338	4	i	i	PRON
inlawrev-3453	338	5	d.	d.	PROPN
inlawrev-3453	338	6	83	83	NUM
inlawrev-3453	338	7	.	.	PUNCT
inlawrev-3453	339	1	see	see	VERB
inlawrev-3453	339	2	i	i	PRON
inlawrev-3453	339	3	d.	d.	PROPN
inlawrev-3453	339	4	84	84	NUM
inlawrev-3453	339	5	.	.	PUNCT
inlawrev-3453	340	1	syverud	syverud	NOUN
inlawrev-3453	340	2	,	,	PUNCT
inlawrev-3453	340	3	supra	supra	PROPN
inlawrev-3453	340	4	note	note	PROPN
inlawrev-3453	340	5	12	12	NUM
inlawrev-3453	340	6	,	,	PUNCT
inlawrev-3453	340	7	at	at	ADP
inlawrev-3453	340	8	192	192	NUM
inlawrev-3453	340	9	.	.	PUNCT
inlawrev-3453	341	1	the	the	DET
inlawrev-3453	341	2	argument	argument	NOUN
inlawrev-3453	341	3	can	can	AUX
inlawrev-3453	341	4	be	be	AUX
inlawrev-3453	341	5	made	make	VERB
inlawrev-3453	341	6	that	that	SCONJ
inlawrev-3453	341	7	the	the	DET
inlawrev-3453	341	8	employment	employment	NOUN
inlawrev-3453	341	9	of	of	ADP
inlawrev-3453	341	10	an	an	DET
inlawrev-3453	341	11	outside	outside	ADJ
inlawrev-3453	341	12	auditing	auditing	NOUN
inlawrev-3453	341	13	firm	firm	NOUN
inlawrev-3453	341	14	does	do	AUX
inlawrev-3453	341	15	not	not	PART
inlawrev-3453	341	16	necessarily	necessarily	ADV
inlawrev-3453	341	17	facilitate	facilitate	VERB
inlawrev-3453	341	18	the	the	DET
inlawrev-3453	341	19	insured	insure	VERB
inlawrev-3453	341	20	's	's	PART
inlawrev-3453	341	21	representation	representation	NOUN
inlawrev-3453	341	22	,	,	PUNCT
inlawrev-3453	341	23	and	and	CCONJ
inlawrev-3453	341	24	thus	thus	ADV
inlawrev-3453	341	25	,	,	PUNCT
inlawrev-3453	341	26	may	may	AUX
inlawrev-3453	341	27	not	not	PART
inlawrev-3453	341	28	be	be	AUX
inlawrev-3453	341	29	in	in	ADP
inlawrev-3453	341	30	the	the	DET
inlawrev-3453	341	31	best	good	ADJ
inlawrev-3453	341	32	interest	interest	NOUN
inlawrev-3453	341	33	of	of	ADP
inlawrev-3453	341	34	the	the	DET
inlawrev-3453	341	35	insured	insure	VERB
inlawrev-3453	341	36	.	.	PUNCT
inlawrev-3453	342	1	auditing	auditing	NOUN
inlawrev-3453	342	2	firms	firm	NOUN
inlawrev-3453	342	3	can	can	AUX
inlawrev-3453	342	4	often	often	ADV
inlawrev-3453	342	5	hamper	hamper	VERB
inlawrev-3453	342	6	the	the	DET
inlawrev-3453	342	7	representation	representation	NOUN
inlawrev-3453	342	8	of	of	ADP
inlawrev-3453	342	9	the	the	PRON
inlawrev-3453	342	10	insured	insure	VERB
inlawrev-3453	342	11	by	by	ADP
inlawrev-3453	342	12	slashing	slash	VERB
inlawrev-3453	342	13	bills	bill	NOUN
inlawrev-3453	342	14	and	and	CCONJ
inlawrev-3453	342	15	disallowing	disallow	VERB
inlawrev-3453	342	16	payment	payment	NOUN
inlawrev-3453	342	17	for	for	ADP
inlawrev-3453	342	18	necessary	necessary	ADJ
inlawrev-3453	342	19	and	and	CCONJ
inlawrev-3453	342	20	appropriate	appropriate	ADJ
inlawrev-3453	342	21	litigation	litigation	NOUN
inlawrev-3453	342	22	tactics	tactic	NOUN
inlawrev-3453	342	23	.	.	PUNCT
inlawrev-3453	343	1	refusal	refusal	NOUN
inlawrev-3453	343	2	to	to	PART
inlawrev-3453	343	3	pre	pre	VERB
inlawrev-3453	343	4	-	-	VERB
inlawrev-3453	343	5	approve	approve	VERB
inlawrev-3453	343	6	or	or	CCONJ
inlawrev-3453	343	7	make	make	VERB
inlawrev-3453	343	8	payment	payment	NOUN
inlawrev-3453	343	9	for	for	ADP
inlawrev-3453	343	10	necessary	necessary	ADJ
inlawrev-3453	343	11	and	and	CCONJ
inlawrev-3453	343	12	appropriate	appropriate	ADJ
inlawrev-3453	343	13	litigation	litigation	NOUN
inlawrev-3453	343	14	tactics	tactic	NOUN
inlawrev-3453	343	15	could	could	AUX
inlawrev-3453	343	16	harm	harm	VERB
inlawrev-3453	343	17	the	the	DET
inlawrev-3453	343	18	insured	insure	VERB
inlawrev-3453	343	19	's	's	PART
inlawrev-3453	343	20	case	case	NOUN
inlawrev-3453	343	21	and	and	CCONJ
inlawrev-3453	343	22	possibly	possibly	ADV
inlawrev-3453	343	23	cause	cause	VERB
inlawrev-3453	343	24	the	the	DET
inlawrev-3453	343	25	insured	insure	VERB
inlawrev-3453	343	26	to	to	PART
inlawrev-3453	343	27	face	face	VERB
inlawrev-3453	343	28	personal	personal	ADJ
inlawrev-3453	343	29	liability	liability	NOUN
inlawrev-3453	343	30	.	.	PUNCT
inlawrev-3453	344	1	if	if	SCONJ
inlawrev-3453	344	2	the	the	DET
inlawrev-3453	344	3	lawsuit	lawsuit	NOUN
inlawrev-3453	344	4	involves	involve	VERB
inlawrev-3453	344	5	a	a	DET
inlawrev-3453	344	6	claim	claim	NOUN
inlawrev-3453	344	7	that	that	PRON
inlawrev-3453	344	8	is	be	AUX
inlawrev-3453	344	9	in	in	ADP
inlawrev-3453	344	10	excess	excess	ADJ
inlawrev-3453	344	11	ofthe	ofthe	NOUN
inlawrev-3453	344	12	insurance	insurance	NOUN
inlawrev-3453	344	13	coverage	coverage	NOUN
inlawrev-3453	344	14	limits	limit	NOUN
inlawrev-3453	344	15	,	,	PUNCT
inlawrev-3453	344	16	and	and	CCONJ
inlawrev-3453	344	17	the	the	DET
inlawrev-3453	344	18	insurance	insurance	NOUN
inlawrev-3453	344	19	company	company	NOUN
inlawrev-3453	344	20	,	,	PUNCT
inlawrev-3453	344	21	acting	act	VERB
inlawrev-3453	344	22	through	through	ADP
inlawrev-3453	344	23	the	the	DET
inlawrev-3453	344	24	outside	outside	ADJ
inlawrev-3453	344	25	auditor	auditor	NOUN
inlawrev-3453	344	26	,	,	PUNCT
inlawrev-3453	344	27	refuses	refuse	VERB
inlawrev-3453	344	28	to	to	PART
inlawrev-3453	344	29	pre	pre	VERB
inlawrev-3453	344	30	-	-	VERB
inlawrev-3453	344	31	approve	approve	VERB
inlawrev-3453	344	32	or	or	CCONJ
inlawrev-3453	344	33	make	make	VERB
inlawrev-3453	344	34	payment	payment	NOUN
inlawrev-3453	344	35	for	for	ADP
inlawrev-3453	344	36	necessary	necessary	ADJ
inlawrev-3453	344	37	tactics	tactic	NOUN
inlawrev-3453	344	38	,	,	PUNCT
inlawrev-3453	344	39	the	the	DET
inlawrev-3453	344	40	insured	insure	VERB
inlawrev-3453	344	41	could	could	AUX
inlawrev-3453	344	42	lose	lose	VERB
inlawrev-3453	344	43	the	the	DET
inlawrev-3453	344	44	lawsuit	lawsuit	NOUN
inlawrev-3453	344	45	and	and	CCONJ
inlawrev-3453	344	46	be	be	AUX
inlawrev-3453	344	47	held	hold	VERB
inlawrev-3453	344	48	personally	personally	ADV
inlawrev-3453	344	49	liable	liable	ADJ
inlawrev-3453	344	50	for	for	ADP
inlawrev-3453	344	51	the	the	DET
inlawrev-3453	344	52	amount	amount	NOUN
inlawrev-3453	344	53	of	of	ADP
inlawrev-3453	344	54	the	the	DET
inlawrev-3453	344	55	judgment	judgment	NOUN
inlawrev-3453	344	56	in	in	ADP
inlawrev-3453	344	57	excess	excess	NOUN
inlawrev-3453	344	58	of	of	ADP
inlawrev-3453	344	59	the	the	DET
inlawrev-3453	344	60	insurance	insurance	NOUN
inlawrev-3453	344	61	coverage	coverage	NOUN
inlawrev-3453	344	62	.	.	PUNCT
inlawrev-3453	345	1	such	such	DET
inlawrev-3453	345	2	a	a	DET
inlawrev-3453	345	3	result	result	NOUN
inlawrev-3453	345	4	would	would	AUX
inlawrev-3453	345	5	not	not	PART
inlawrev-3453	345	6	facilitate	facilitate	VERB
inlawrev-3453	345	7	the	the	DET
inlawrev-3453	345	8	insured	insure	VERB
inlawrev-3453	345	9	's	's	PART
inlawrev-3453	345	10	representation	representation	NOUN
inlawrev-3453	345	11	.	.	PUNCT
inlawrev-3453	346	1	85	85	NUM
inlawrev-3453	346	2	.	.	PUNCT
inlawrev-3453	347	1	see	see	VERB
inlawrev-3453	347	2	mit	mit	NOUN
inlawrev-3453	347	3	,	,	PUNCT
inlawrev-3453	347	4	129	129	NUM
inlawrev-3453	347	5	f.3d	f.3d	NUM
inlawrev-3453	347	6	at	at	ADP
inlawrev-3453	347	7	687	687	NUM
inlawrev-3453	347	8	.	.	PUNCT
inlawrev-3453	348	1	86	86	NUM
inlawrev-3453	348	2	.	.	PUNCT
inlawrev-3453	349	1	see	see	VERB
inlawrev-3453	349	2	samborn	samborn	ADJ
inlawrev-3453	349	3	,	,	PUNCT
inlawrev-3453	349	4	supra	supra	PROPN
inlawrev-3453	349	5	note	note	NOUN
inlawrev-3453	349	6	50	50	NUM
inlawrev-3453	349	7	,	,	PUNCT
inlawrev-3453	349	8	at	at	ADP
inlawrev-3453	349	9	30	30	NUM
inlawrev-3453	349	10	-	-	SYM
inlawrev-3453	349	11	31	31	NUM
inlawrev-3453	349	12	.	.	PUNCT
inlawrev-3453	350	1	in	in	ADP
inlawrev-3453	350	2	1998	1998	NUM
inlawrev-3453	350	3	,	,	PUNCT
inlawrev-3453	350	4	scrutiny	scrutiny	NOUN
inlawrev-3453	350	5	by	by	ADP
inlawrev-3453	350	6	law	law	NOUN
inlawrev-3453	350	7	audit	audit	NOUN
inlawrev-3453	350	8	services	service	NOUN
inlawrev-3453	350	9	,	,	PUNCT
inlawrev-3453	350	10	a	a	DET
inlawrev-3453	350	11	2000	2000	NUM
inlawrev-3453	350	12	]	]	PUNCT
inlawrev-3453	350	13	fee	fee	NOUN
inlawrev-3453	350	14	audits	audits	NOUN
inlawrev-3453	350	15	189	189	NUM
inlawrev-3453	350	16	contracts	contract	NOUN
inlawrev-3453	350	17	,	,	PUNCT
inlawrev-3453	350	18	and	and	CCONJ
inlawrev-3453	350	19	the	the	DET
inlawrev-3453	350	20	disclosure	disclosure	NOUN
inlawrev-3453	350	21	to	to	ADP
inlawrev-3453	350	22	the	the	DET
inlawrev-3453	350	23	auditing	auditing	NOUN
inlawrev-3453	350	24	agency	agency	NOUN
inlawrev-3453	350	25	would	would	AUX
inlawrev-3453	350	26	waive	waive	VERB
inlawrev-3453	350	27	the	the	DET
inlawrev-3453	350	28	attorneyclient	attorneyclient	NOUN
inlawrev-3453	350	29	privilege	privilege	NOUN
inlawrev-3453	350	30	.	.	PUNCT
inlawrev-3453	351	1	87	87	NUM
inlawrev-3453	352	1	the	the	DET
inlawrev-3453	352	2	holding	holding	NOUN
inlawrev-3453	352	3	in	in	ADP
inlawrev-3453	352	4	mit	mit	NOUN
inlawrev-3453	352	5	has	have	AUX
inlawrev-3453	352	6	not	not	PART
inlawrev-3453	352	7	yet	yet	ADV
inlawrev-3453	352	8	been	be	AUX
inlawrev-3453	352	9	adopted	adopt	VERB
inlawrev-3453	352	10	by	by	ADP
inlawrev-3453	352	11	other	other	ADJ
inlawrev-3453	352	12	jurisdictions	jurisdiction	NOUN
inlawrev-3453	352	13	.	.	PUNCT
inlawrev-3453	353	1	however	however	ADV
inlawrev-3453	353	2	,	,	PUNCT
inlawrev-3453	353	3	the	the	DET
inlawrev-3453	353	4	potential	potential	NOUN
inlawrev-3453	353	5	for	for	ADP
inlawrev-3453	353	6	a	a	DET
inlawrev-3453	353	7	waiver	waiver	NOUN
inlawrev-3453	353	8	of	of	ADP
inlawrev-3453	353	9	the	the	DET
inlawrev-3453	353	10	attorney	attorney	NOUN
inlawrev-3453	353	11	-	-	PUNCT
inlawrev-3453	353	12	client	client	NOUN
inlawrev-3453	353	13	privilege	privilege	NOUN
inlawrev-3453	353	14	exists	exist	VERB
inlawrev-3453	353	15	in	in	ADP
inlawrev-3453	353	16	all	all	DET
inlawrev-3453	353	17	jurisdictions	jurisdiction	NOUN
inlawrev-3453	353	18	.	.	PUNCT
inlawrev-3453	354	1	where	where	SCONJ
inlawrev-3453	354	2	the	the	DET
inlawrev-3453	354	3	possibility	possibility	NOUN
inlawrev-3453	354	4	exists	exist	VERB
inlawrev-3453	354	5	that	that	SCONJ
inlawrev-3453	354	6	disclosure	disclosure	NOUN
inlawrev-3453	354	7	will	will	AUX
inlawrev-3453	354	8	result	result	VERB
inlawrev-3453	354	9	in	in	ADP
inlawrev-3453	354	10	a	a	DET
inlawrev-3453	354	11	waiver	waiver	NOUN
inlawrev-3453	354	12	of	of	ADP
inlawrev-3453	354	13	the	the	DET
inlawrev-3453	354	14	attorney	attorney	NOUN
inlawrev-3453	354	15	-	-	PUNCT
inlawrev-3453	354	16	client	client	NOUN
inlawrev-3453	354	17	privilege	privilege	NOUN
inlawrev-3453	354	18	,	,	PUNCT
inlawrev-3453	354	19	the	the	DET
inlawrev-3453	354	20	"	"	PUNCT
inlawrev-3453	354	21	[	[	X
inlawrev-3453	354	22	a]ttorney	a]ttorney	NOUN
inlawrev-3453	354	23	[	[	X
inlawrev-3453	354	24	]	]	X
inlawrev-3453	354	25	.	.	PUNCT
inlawrev-3453	354	26	.	.	PUNCT
inlawrev-3453	355	1	.	.	PUNCT
inlawrev-3453	356	1	should	should	AUX
inlawrev-3453	356	2	err	err	VERB
inlawrev-3453	356	3	on	on	ADP
inlawrev-3453	356	4	the	the	DET
inlawrev-3453	356	5	side	side	NOUN
inlawrev-3453	356	6	of	of	ADP
inlawrev-3453	356	7	non	non	NOUN
inlawrev-3453	356	8	-	-	NOUN
inlawrev-3453	356	9	disclosure	disclosure	NOUN
inlawrev-3453	356	10	.	.	PUNCT
inlawrev-3453	356	11	"	"	PUNCT
inlawrev-3453	357	1	88	88	NUM
inlawrev-3453	357	2	c.	c.	PROPN
inlawrev-3453	357	3	independent	independent	ADJ
inlawrev-3453	357	4	professional	professional	ADJ
inlawrev-3453	357	5	judgment	judgment	NOUN
inlawrev-3453	357	6	1	1	NUM
inlawrev-3453	357	7	.	.	PUNCT
inlawrev-3453	358	1	the	the	DET
inlawrev-3453	358	2	applicable	applicable	ADJ
inlawrev-3453	358	3	model	model	NOUN
inlawrev-3453	358	4	rules.—the	rules.—the	DET
inlawrev-3453	358	5	release	release	NOUN
inlawrev-3453	358	6	of	of	ADP
inlawrev-3453	358	7	case	case	NOUN
inlawrev-3453	358	8	information	information	NOUN
inlawrev-3453	358	9	to	to	ADP
inlawrev-3453	358	10	the	the	DET
inlawrev-3453	358	11	outside	outside	ADJ
inlawrev-3453	358	12	auditing	auditing	NOUN
inlawrev-3453	358	13	firm	firm	NOUN
inlawrev-3453	358	14	waives	waive	VERB
inlawrev-3453	358	15	the	the	DET
inlawrev-3453	358	16	attorney	attorney	NOUN
inlawrev-3453	358	17	-	-	PUNCT
inlawrev-3453	358	18	client	client	NOUN
inlawrev-3453	358	19	privilege	privilege	NOUN
inlawrev-3453	358	20	.	.	PUNCT
inlawrev-3453	359	1	when	when	SCONJ
inlawrev-3453	359	2	the	the	DET
inlawrev-3453	359	3	outside	outside	ADJ
inlawrev-3453	359	4	auditing	auditing	NOUN
inlawrev-3453	359	5	firm	firm	NOUN
inlawrev-3453	359	6	reviews	review	VERB
inlawrev-3453	359	7	the	the	DET
inlawrev-3453	359	8	information	information	NOUN
inlawrev-3453	359	9	and	and	CCONJ
inlawrev-3453	359	10	attempts	attempt	NOUN
inlawrev-3453	359	11	to	to	PART
inlawrev-3453	359	12	control	control	VERB
inlawrev-3453	359	13	the	the	DET
inlawrev-3453	359	14	management	management	NOUN
inlawrev-3453	359	15	ofthe	ofthe	NOUN
inlawrev-3453	359	16	case	case	NOUN
inlawrev-3453	359	17	by	by	ADP
inlawrev-3453	359	18	disapproving	disapprove	VERB
inlawrev-3453	359	19	payment	payment	NOUN
inlawrev-3453	359	20	for	for	ADP
inlawrev-3453	359	21	necessary	necessary	ADJ
inlawrev-3453	359	22	services	service	NOUN
inlawrev-3453	359	23	,	,	PUNCT
inlawrev-3453	359	24	the	the	DET
inlawrev-3453	359	25	auditor	auditor	NOUN
inlawrev-3453	359	26	infringes	infringe	VERB
inlawrev-3453	359	27	upon	upon	SCONJ
inlawrev-3453	359	28	the	the	DET
inlawrev-3453	359	29	attorney	attorney	NOUN
inlawrev-3453	359	30	's	's	PART
inlawrev-3453	359	31	independent	independent	ADJ
inlawrev-3453	359	32	professionaljudgment	professionaljudgment	NOUN
inlawrev-3453	359	33	,	,	PUNCT
inlawrev-3453	359	34	in	in	ADP
inlawrev-3453	359	35	violation	violation	NOUN
inlawrev-3453	359	36	ofthe	ofthe	NOUN
inlawrev-3453	359	37	model	model	NOUN
inlawrev-3453	359	38	rules	rule	NOUN
inlawrev-3453	359	39	of	of	ADP
inlawrev-3453	359	40	professional	professional	ADJ
inlawrev-3453	359	41	conduct	conduct	NOUN
inlawrev-3453	359	42	.	.	PUNCT
inlawrev-3453	360	1	the	the	DET
inlawrev-3453	360	2	rules	rule	NOUN
inlawrev-3453	360	3	permit	permit	VERB
inlawrev-3453	360	4	a	a	DET
inlawrev-3453	360	5	lawyer	lawyer	NOUN
inlawrev-3453	360	6	to	to	PART
inlawrev-3453	360	7	accept	accept	VERB
inlawrev-3453	360	8	compensation	compensation	NOUN
inlawrev-3453	360	9	from	from	ADP
inlawrev-3453	360	10	someone	someone	PRON
inlawrev-3453	360	11	other	other	ADJ
inlawrev-3453	360	12	than	than	ADP
inlawrev-3453	360	13	the	the	DET
inlawrev-3453	360	14	client	client	NOUN
inlawrev-3453	360	15	,	,	PUNCT
inlawrev-3453	360	16	for	for	ADP
inlawrev-3453	360	17	his	his	PRON
inlawrev-3453	360	18	representation	representation	NOUN
inlawrev-3453	360	19	of	of	ADP
inlawrev-3453	360	20	a	a	DET
inlawrev-3453	360	21	client	client	NOUN
inlawrev-3453	360	22	,	,	PUNCT
inlawrev-3453	360	23	only	only	ADV
inlawrev-3453	360	24	if	if	SCONJ
inlawrev-3453	360	25	"	"	PUNCT
inlawrev-3453	360	26	(	(	PUNCT
inlawrev-3453	360	27	1	1	X
inlawrev-3453	360	28	)	)	PUNCT
inlawrev-3453	360	29	the	the	DET
inlawrev-3453	360	30	client	client	NOUN
inlawrev-3453	360	31	consents	consent	NOUN
inlawrev-3453	360	32	after	after	ADP
inlawrev-3453	360	33	consultation	consultation	NOUN
inlawrev-3453	360	34	;	;	PUNCT
inlawrev-3453	360	35	(	(	PUNCT
inlawrev-3453	360	36	2	2	X
inlawrev-3453	360	37	)	)	PUNCT
inlawrev-3453	360	38	there	there	PRON
inlawrev-3453	360	39	is	be	VERB
inlawrev-3453	360	40	no	no	DET
inlawrev-3453	360	41	interference	interference	NOUN
inlawrev-3453	360	42	with	with	ADP
inlawrev-3453	360	43	the	the	DET
inlawrev-3453	360	44	lawyer	lawyer	NOUN
inlawrev-3453	360	45	's	's	PART
inlawrev-3453	360	46	independence	independence	NOUN
inlawrev-3453	360	47	of	of	ADP
inlawrev-3453	360	48	professional	professional	ADJ
inlawrev-3453	360	49	judgement	judgement	NOUN
inlawrev-3453	360	50	or	or	CCONJ
inlawrev-3453	360	51	with	with	ADP
inlawrev-3453	360	52	the	the	DET
inlawrev-3453	360	53	client	client	NOUN
inlawrev-3453	360	54	-	-	PUNCT
inlawrev-3453	360	55	lawyer	lawyer	NOUN
inlawrev-3453	360	56	relationship	relationship	NOUN
inlawrev-3453	360	57	;	;	PUNCT
inlawrev-3453	360	58	and	and	CCONJ
inlawrev-3453	360	59	(	(	PUNCT
inlawrev-3453	360	60	3	3	X
inlawrev-3453	360	61	)	)	PUNCT
inlawrev-3453	360	62	information	information	NOUN
inlawrev-3453	360	63	relating	relate	VERB
inlawrev-3453	360	64	to	to	ADP
inlawrev-3453	360	65	representation	representation	NOUN
inlawrev-3453	360	66	of	of	ADP
inlawrev-3453	360	67	a	a	DET
inlawrev-3453	360	68	client	client	NOUN
inlawrev-3453	360	69	is	be	AUX
inlawrev-3453	360	70	protected	protect	VERB
inlawrev-3453	360	71	as	as	SCONJ
inlawrev-3453	360	72	required	require	VERB
inlawrev-3453	360	73	by	by	ADP
inlawrev-3453	360	74	rule	rule	NOUN
inlawrev-3453	360	75	1.6	1.6	NUM
inlawrev-3453	360	76	.	.	PUNCT
inlawrev-3453	360	77	"	"	PUNCT
inlawrev-3453	361	1	89	89	NUM
inlawrev-3453	361	2	additionally	additionally	ADV
inlawrev-3453	361	3	,	,	PUNCT
inlawrev-3453	361	4	a	a	DET
inlawrev-3453	361	5	lawyer	lawyer	NOUN
inlawrev-3453	361	6	can	can	AUX
inlawrev-3453	361	7	not	not	PART
inlawrev-3453	361	8	allow	allow	VERB
inlawrev-3453	361	9	a	a	DET
inlawrev-3453	361	10	person	person	NOUN
inlawrev-3453	361	11	who	who	PRON
inlawrev-3453	361	12	pays	pay	VERB
inlawrev-3453	361	13	the	the	DET
inlawrev-3453	361	14	lawyer	lawyer	NOUN
inlawrev-3453	361	15	for	for	ADP
inlawrev-3453	361	16	legal	legal	ADJ
inlawrev-3453	361	17	services	service	NOUN
inlawrev-3453	361	18	rendered	render	VERB
inlawrev-3453	361	19	for	for	ADP
inlawrev-3453	361	20	another	another	PRON
inlawrev-3453	361	21	to	to	PART
inlawrev-3453	361	22	"	"	PUNCT
inlawrev-3453	361	23	direct	direct	VERB
inlawrev-3453	361	24	or	or	CCONJ
inlawrev-3453	361	25	regulate	regulate	VERB
inlawrev-3453	361	26	the	the	DET
inlawrev-3453	361	27	lawyer	lawyer	NOUN
inlawrev-3453	361	28	's	's	PART
inlawrev-3453	361	29	professional	professional	ADJ
inlawrev-3453	361	30	judgement	judgement	NOUN
inlawrev-3453	361	31	in	in	ADP
inlawrev-3453	361	32	rendering	render	VERB
inlawrev-3453	361	33	such	such	ADJ
inlawrev-3453	361	34	legal	legal	ADJ
inlawrev-3453	361	35	services	service	NOUN
inlawrev-3453	361	36	.	.	PUNCT
inlawrev-3453	361	37	"	"	PUNCT
inlawrev-3453	362	1	90	90	NUM
inlawrev-3453	362	2	2	2	NUM
inlawrev-3453	362	3	.	.	PUNCT
inlawrev-3453	363	1	the	the	DET
inlawrev-3453	363	2	implication	implication	NOUN
inlawrev-3453	363	3	of	of	ADP
inlawrev-3453	363	4	the	the	DET
inlawrev-3453	363	5	model	model	NOUN
inlawrev-3453	363	6	rules.—the	rules.—the	DET
inlawrev-3453	363	7	use	use	NOUN
inlawrev-3453	363	8	of	of	ADP
inlawrev-3453	363	9	outside	outside	ADJ
inlawrev-3453	363	10	auditors	auditor	NOUN
inlawrev-3453	363	11	infringes	infringe	VERB
inlawrev-3453	363	12	on	on	ADP
inlawrev-3453	363	13	the	the	DET
inlawrev-3453	363	14	lawyer	lawyer	NOUN
inlawrev-3453	363	15	's	's	PART
inlawrev-3453	363	16	ability	ability	NOUN
inlawrev-3453	363	17	to	to	PART
inlawrev-3453	363	18	exercise	exercise	VERB
inlawrev-3453	363	19	his	his	PRON
inlawrev-3453	363	20	independent	independent	ADJ
inlawrev-3453	363	21	professional	professional	ADJ
inlawrev-3453	363	22	judgment	judgment	NOUN
inlawrev-3453	363	23	and	and	CCONJ
inlawrev-3453	363	24	represent	represent	VERB
inlawrev-3453	363	25	the	the	DET
inlawrev-3453	363	26	client	client	NOUN
inlawrev-3453	363	27	to	to	ADP
inlawrev-3453	363	28	the	the	DET
inlawrev-3453	363	29	"	"	PUNCT
inlawrev-3453	363	30	fullest	full	ADJ
inlawrev-3453	363	31	extent	extent	NOUN
inlawrev-3453	363	32	possible	possible	ADJ
inlawrev-3453	363	33	.	.	PUNCT
inlawrev-3453	363	34	"	"	PUNCT
inlawrev-3453	364	1	91	91	NUM
inlawrev-3453	364	2	to	to	ADP
inlawrev-3453	364	3	a	a	DET
inlawrev-3453	364	4	certain	certain	ADJ
inlawrev-3453	364	5	degree	degree	NOUN
inlawrev-3453	364	6	,	,	PUNCT
inlawrev-3453	364	7	insurance	insurance	NOUN
inlawrev-3453	364	8	carriers	carrier	NOUN
inlawrev-3453	364	9	try	try	VERB
inlawrev-3453	364	10	to	to	PART
inlawrev-3453	364	11	delegate	delegate	VERB
inlawrev-3453	364	12	to	to	ADP
inlawrev-3453	364	13	outside	outside	ADJ
inlawrev-3453	364	14	auditors	auditor	NOUN
inlawrev-3453	364	15	the	the	DET
inlawrev-3453	364	16	power	power	NOUN
inlawrev-3453	364	17	to	to	PART
inlawrev-3453	364	18	dictate	dictate	VERB
inlawrev-3453	364	19	how	how	SCONJ
inlawrev-3453	364	20	a	a	DET
inlawrev-3453	364	21	case	case	NOUN
inlawrev-3453	364	22	should	should	AUX
inlawrev-3453	364	23	be	be	AUX
inlawrev-3453	364	24	litigated	litigate	VERB
inlawrev-3453	364	25	.	.	PUNCT
inlawrev-3453	365	1	the	the	DET
inlawrev-3453	365	2	founder	founder	NOUN
inlawrev-3453	365	3	of	of	ADP
inlawrev-3453	365	4	one	one	NUM
inlawrev-3453	365	5	auditing	auditing	NOUN
inlawrev-3453	365	6	firm	firm	NOUN
inlawrev-3453	365	7	admits	admit	VERB
inlawrev-3453	365	8	that	that	SCONJ
inlawrev-3453	365	9	auditors	auditor	NOUN
inlawrev-3453	365	10	tell	tell	VERB
inlawrev-3453	365	11	lawyers	lawyer	NOUN
inlawrev-3453	365	12	"	"	PUNCT
inlawrev-3453	365	13	how	how	SCONJ
inlawrev-3453	365	14	to	to	PART
inlawrev-3453	365	15	practice	practice	VERB
inlawrev-3453	365	16	law	law	NOUN
inlawrev-3453	365	17	.	.	PUNCT
inlawrev-3453	366	1	"92	"92	NOUN
inlawrev-3453	367	1	"	"	PUNCT
inlawrev-3453	367	2	unlicensed	unlicensed	ADJ
inlawrev-3453	367	3	outsiders	outsider	NOUN
inlawrev-3453	367	4	,	,	PUNCT
inlawrev-3453	367	5	untrained	untrained	ADJ
inlawrev-3453	367	6	in	in	ADP
inlawrev-3453	367	7	the	the	DET
inlawrev-3453	367	8	law	law	NOUN
inlawrev-3453	367	9	and	and	CCONJ
inlawrev-3453	367	10	not	not	PART
inlawrev-3453	367	11	subject	subject	VERB
inlawrev-3453	367	12	to	to	ADP
inlawrev-3453	367	13	[	[	X
inlawrev-3453	367	14	the	the	X
inlawrev-3453	367	15	]	]	X
inlawrev-3453	367	16	supreme	supreme	PROPN
inlawrev-3453	367	17	court	court	PROPN
inlawrev-3453	367	18	's	's	PART
inlawrev-3453	367	19	disciplinary	disciplinary	ADJ
inlawrev-3453	367	20	oversight	oversight	NOUN
inlawrev-3453	367	21	,	,	PUNCT
inlawrev-3453	367	22	have	have	VERB
inlawrev-3453	367	23	national	national	ADJ
inlawrev-3453	367	24	auditing	auditing	NOUN
inlawrev-3453	367	25	firm	firm	NOUN
inlawrev-3453	367	26	,	,	PUNCT
inlawrev-3453	367	27	resulted	result	VERB
inlawrev-3453	367	28	in	in	ADP
inlawrev-3453	367	29	cuts	cut	NOUN
inlawrev-3453	367	30	of	of	ADP
inlawrev-3453	367	31	approximately	approximately	ADV
inlawrev-3453	367	32	ten	ten	NUM
inlawrev-3453	367	33	percent	percent	NOUN
inlawrev-3453	367	34	of	of	ADP
inlawrev-3453	367	35	the	the	DET
inlawrev-3453	367	36	bills	bill	NOUN
inlawrev-3453	367	37	'	'	PART
inlawrev-3453	367	38	dollar	dollar	NOUN
inlawrev-3453	367	39	value	value	NOUN
inlawrev-3453	367	40	.	.	PUNCT
inlawrev-3453	368	1	see	see	VERB
inlawrev-3453	368	2	milo	milo	PROPN
inlawrev-3453	368	3	geyelin	geyelin	PROPN
inlawrev-3453	368	4	,	,	PUNCT
inlawrev-3453	368	5	crossing	cross	VERB
inlawrev-3453	368	6	the	the	DET
inlawrev-3453	368	7	bar	bar	NOUN
inlawrev-3453	368	8	:	:	PUNCT
inlawrev-3453	368	9	ifyou	ifyou	PROPN
inlawrev-3453	368	10	think	think	VERB
inlawrev-3453	368	11	insurers	insurer	NOUN
inlawrev-3453	368	12	are	be	AUX
inlawrev-3453	368	13	tight	tight	ADJ
inlawrev-3453	368	14	,	,	PUNCT
inlawrev-3453	368	15	try	try	VERB
inlawrev-3453	368	16	being	be	AUX
inlawrev-3453	368	17	one	one	NUM
inlawrev-3453	368	18	oftheir	oftheir	DET
inlawrev-3453	368	19	lawyers	lawyer	NOUN
inlawrev-3453	368	20	,	,	PUNCT
inlawrev-3453	368	21	wall	wall	PROPN
inlawrev-3453	368	22	st	st	PROPN
inlawrev-3453	368	23	.	.	PROPN
inlawrev-3453	368	24	j.	j.	PROPN
inlawrev-3453	368	25	,	,	PUNCT
inlawrev-3453	368	26	feb	feb	PROPN
inlawrev-3453	368	27	.	.	PROPN
inlawrev-3453	368	28	9	9	NUM
inlawrev-3453	368	29	,	,	PUNCT
inlawrev-3453	368	30	1999	1999	NUM
inlawrev-3453	368	31	,	,	PUNCT
inlawrev-3453	368	32	at	at	ADP
inlawrev-3453	368	33	al	al	PROPN
inlawrev-3453	368	34	.	.	PROPN
inlawrev-3453	368	35	87	87	NUM
inlawrev-3453	368	36	.	.	PUNCT
inlawrev-3453	369	1	some	some	PRON
inlawrev-3453	369	2	argue	argue	VERB
inlawrev-3453	369	3	that	that	SCONJ
inlawrev-3453	369	4	because	because	SCONJ
inlawrev-3453	369	5	an	an	DET
inlawrev-3453	369	6	agency	agency	NOUN
inlawrev-3453	369	7	relationship	relationship	NOUN
inlawrev-3453	369	8	exists	exist	VERB
inlawrev-3453	369	9	between	between	ADP
inlawrev-3453	369	10	the	the	DET
inlawrev-3453	369	11	insurance	insurance	NOUN
inlawrev-3453	369	12	company	company	NOUN
inlawrev-3453	369	13	and	and	CCONJ
inlawrev-3453	369	14	the	the	DET
inlawrev-3453	369	15	auditors	auditor	NOUN
inlawrev-3453	369	16	,	,	PUNCT
inlawrev-3453	369	17	the	the	DET
inlawrev-3453	369	18	disclosure	disclosure	NOUN
inlawrev-3453	369	19	would	would	AUX
inlawrev-3453	369	20	not	not	PART
inlawrev-3453	369	21	constitute	constitute	VERB
inlawrev-3453	369	22	a	a	DET
inlawrev-3453	369	23	waiver	waiver	NOUN
inlawrev-3453	369	24	of	of	ADP
inlawrev-3453	369	25	attorney	attorney	NOUN
inlawrev-3453	369	26	-	-	PUNCT
inlawrev-3453	369	27	client	client	NOUN
inlawrev-3453	369	28	privilege	privilege	NOUN
inlawrev-3453	369	29	.	.	PUNCT
inlawrev-3453	370	1	see	see	VERB
inlawrev-3453	370	2	baker	baker	PROPN
inlawrev-3453	370	3	,	,	PUNCT
inlawrev-3453	370	4	supra	supra	PROPN
inlawrev-3453	370	5	note	note	PROPN
inlawrev-3453	370	6	25	25	NUM
inlawrev-3453	370	7	,	,	PUNCT
inlawrev-3453	370	8	at	at	ADP
inlawrev-3453	370	9	23	23	NUM
inlawrev-3453	370	10	.	.	PUNCT
inlawrev-3453	371	1	however	however	ADV
inlawrev-3453	371	2	,	,	PUNCT
inlawrev-3453	371	3	the	the	DET
inlawrev-3453	371	4	same	same	ADJ
inlawrev-3453	371	5	agency	agency	NOUN
inlawrev-3453	371	6	relationship	relationship	NOUN
inlawrev-3453	371	7	was	be	AUX
inlawrev-3453	371	8	present	present	ADJ
inlawrev-3453	371	9	in	in	ADP
inlawrev-3453	371	10	mit\	mit\	PROPN
inlawrev-3453	371	11	nonetheless	nonetheless	ADV
inlawrev-3453	371	12	,	,	PUNCT
inlawrev-3453	371	13	the	the	DET
inlawrev-3453	371	14	court	court	NOUN
inlawrev-3453	371	15	found	find	VERB
inlawrev-3453	371	16	a	a	DET
inlawrev-3453	371	17	waiver	waiver	NOUN
inlawrev-3453	371	18	of	of	ADP
inlawrev-3453	371	19	the	the	DET
inlawrev-3453	371	20	attorney	attorney	NOUN
inlawrev-3453	371	21	-	-	PUNCT
inlawrev-3453	371	22	client	client	NOUN
inlawrev-3453	371	23	privilege	privilege	NOUN
inlawrev-3453	371	24	.	.	PUNCT
inlawrev-3453	372	1	88	88	NUM
inlawrev-3453	372	2	.	.	PUNCT
inlawrev-3453	373	1	mclain	mclain	PROPN
inlawrev-3453	373	2	,	,	PUNCT
inlawrev-3453	373	3	supra	supra	PROPN
inlawrev-3453	373	4	note	note	NOUN
inlawrev-3453	373	5	69	69	NUM
inlawrev-3453	373	6	,	,	PUNCT
inlawrev-3453	373	7	at	at	ADP
inlawrev-3453	373	8	38	38	NUM
inlawrev-3453	373	9	.	.	SYM
inlawrev-3453	373	10	89	89	NUM
inlawrev-3453	373	11	.	.	PUNCT
inlawrev-3453	374	1	model	model	NOUN
inlawrev-3453	374	2	rules	rule	NOUN
inlawrev-3453	374	3	of	of	ADP
inlawrev-3453	374	4	prof'l	prof'l	PROPN
inlawrev-3453	374	5	conduct	conduct	VERB
inlawrev-3453	374	6	r.	r.	PROPN
inlawrev-3453	374	7	1	1	NUM
inlawrev-3453	374	8	.8(0	.8(0	PROPN
inlawrev-3453	375	1	(	(	PUNCT
inlawrev-3453	375	2	1	1	NUM
inlawrev-3453	375	3	999	999	NUM
inlawrev-3453	375	4	)	)	PUNCT
inlawrev-3453	375	5	.	.	PUNCT
inlawrev-3453	376	1	90	90	NUM
inlawrev-3453	376	2	.	.	PUNCT
inlawrev-3453	377	1	model	model	NOUN
inlawrev-3453	377	2	rules	rule	NOUN
inlawrev-3453	377	3	of	of	ADP
inlawrev-3453	377	4	prof'l	prof'l	PROPN
inlawrev-3453	377	5	conduct	conduct	VERB
inlawrev-3453	377	6	r.	r.	PROPN
inlawrev-3453	377	7	5.4(c	5.4(c	NUM
inlawrev-3453	377	8	)	)	PUNCT
inlawrev-3453	377	9	(	(	PUNCT
inlawrev-3453	377	10	1	1	NUM
inlawrev-3453	377	11	999	999	NUM
inlawrev-3453	377	12	)	)	PUNCT
inlawrev-3453	377	13	.	.	PUNCT
inlawrev-3453	378	1	9	9	NUM
inlawrev-3453	378	2	1	1	NUM
inlawrev-3453	378	3	.	.	PUNCT
inlawrev-3453	379	1	baker	baker	PROPN
inlawrev-3453	379	2	,	,	PUNCT
inlawrev-3453	379	3	supra	supra	PROPN
inlawrev-3453	379	4	note	note	PROPN
inlawrev-3453	379	5	25	25	NUM
inlawrev-3453	379	6	,	,	PUNCT
inlawrev-3453	379	7	at	at	ADP
inlawrev-3453	379	8	20	20	NUM
inlawrev-3453	379	9	.	.	PUNCT
inlawrev-3453	379	10	92	92	NUM
inlawrev-3453	379	11	.	.	PUNCT
inlawrev-3453	380	1	i	i	PRON
inlawrev-3453	380	2	d.	d.	PROPN
inlawrev-3453	380	3	at	at	ADP
inlawrev-3453	380	4	23	23	NUM
inlawrev-3453	380	5	(	(	PUNCT
inlawrev-3453	380	6	quoting	quote	VERB
inlawrev-3453	380	7	richard	richard	PROPN
inlawrev-3453	380	8	robbins	robbins	PROPN
inlawrev-3453	380	9	,	,	PUNCT
inlawrev-3453	380	10	founder	founder	NOUN
inlawrev-3453	380	11	ofthe	ofthe	PROPN
inlawrev-3453	380	12	manhattan	manhattan	PROPN
inlawrev-3453	380	13	-	-	PUNCT
inlawrev-3453	380	14	based	base	VERB
inlawrev-3453	380	15	auditing	auditing	NOUN
inlawrev-3453	380	16	firm	firm	NOUN
inlawrev-3453	380	17	,	,	PUNCT
inlawrev-3453	380	18	law	law	NOUN
inlawrev-3453	380	19	cost	cost	NOUN
inlawrev-3453	380	20	management	management	NOUN
inlawrev-3453	380	21	)	)	PUNCT
inlawrev-3453	380	22	.	.	PUNCT
inlawrev-3453	381	1	robbins	robbins	PROPN
inlawrev-3453	381	2	explained	explain	VERB
inlawrev-3453	381	3	that	that	SCONJ
inlawrev-3453	381	4	auditors	auditor	NOUN
inlawrev-3453	381	5	dictate	dictate	VERB
inlawrev-3453	381	6	what	what	PRON
inlawrev-3453	381	7	the	the	DET
inlawrev-3453	381	8	attorney	attorney	NOUN
inlawrev-3453	381	9	should	should	AUX
inlawrev-3453	381	10	do	do	VERB
inlawrev-3453	381	11	"	"	PUNCT
inlawrev-3453	381	12	in	in	ADP
inlawrev-3453	381	13	terms	term	NOUN
inlawrev-3453	381	14	of	of	ADP
inlawrev-3453	381	15	what	what	PRON
inlawrev-3453	381	16	everyone	everyone	PRON
inlawrev-3453	381	17	else	else	ADV
inlawrev-3453	381	18	is	be	AUX
inlawrev-3453	381	19	doing	do	VERB
inlawrev-3453	381	20	.	.	PUNCT
inlawrev-3453	381	21	"	"	PUNCT
inlawrev-3453	382	1	i	i	PRON
inlawrev-3453	382	2	d.	d.	PROPN
inlawrev-3453	382	3	1	1	NUM
inlawrev-3453	382	4	90	90	NUM
inlawrev-3453	382	5	indiana	indiana	PROPN
inlawrev-3453	382	6	law	law	PROPN
inlawrev-3453	382	7	review	review	NOUN
inlawrev-3453	383	1	[	[	X
inlawrev-3453	383	2	vol	vol	NOUN
inlawrev-3453	383	3	.	.	PUNCT
inlawrev-3453	384	1	34	34	NUM
inlawrev-3453	384	2	:	:	SYM
inlawrev-3453	384	3	1	1	NUM
inlawrev-3453	384	4	79	79	NUM
inlawrev-3453	384	5	no	no	DET
inlawrev-3453	384	6	business	business	NOUN
inlawrev-3453	384	7	trying	try	VERB
inlawrev-3453	384	8	to	to	PART
inlawrev-3453	384	9	regulate	regulate	VERB
inlawrev-3453	384	10	how	how	SCONJ
inlawrev-3453	384	11	lawyers	lawyer	NOUN
inlawrev-3453	384	12	exercise	exercise	VERB
inlawrev-3453	384	13	their	their	PRON
inlawrev-3453	384	14	independent	independent	ADJ
inlawrev-3453	384	15	professional	professional	ADJ
inlawrev-3453	384	16	judgment	judgment	NOUN
inlawrev-3453	384	17	on	on	ADP
inlawrev-3453	384	18	behalf	behalf	NOUN
inlawrev-3453	384	19	of	of	ADP
inlawrev-3453	384	20	client	client	NOUN
inlawrev-3453	384	21	-	-	PUNCT
inlawrev-3453	384	22	insureds	insured	NOUN
inlawrev-3453	384	23	.	.	PUNCT
inlawrev-3453	385	1	"93	"93	ADJ
inlawrev-3453	385	2	without	without	ADP
inlawrev-3453	385	3	necessarily	necessarily	ADV
inlawrev-3453	385	4	having	have	VERB
inlawrev-3453	385	5	knowledge	knowledge	NOUN
inlawrev-3453	385	6	of	of	ADP
inlawrev-3453	385	7	the	the	DET
inlawrev-3453	385	8	case	case	NOUN
inlawrev-3453	385	9	,	,	PUNCT
inlawrev-3453	385	10	auditors	auditor	NOUN
inlawrev-3453	385	11	make	make	VERB
inlawrev-3453	385	12	value	value	NOUN
inlawrev-3453	385	13	judgments	judgment	NOUN
inlawrev-3453	385	14	about	about	ADP
inlawrev-3453	385	15	the	the	DET
inlawrev-3453	385	16	time	time	NOUN
inlawrev-3453	385	17	required	require	VERB
inlawrev-3453	385	18	to	to	PART
inlawrev-3453	385	19	perform	perform	VERB
inlawrev-3453	385	20	certain	certain	ADJ
inlawrev-3453	385	21	tasks	task	NOUN
inlawrev-3453	385	22	and	and	CCONJ
inlawrev-3453	385	23	whether	whether	SCONJ
inlawrev-3453	385	24	the	the	DET
inlawrev-3453	385	25	task	task	NOUN
inlawrev-3453	385	26	should	should	AUX
inlawrev-3453	385	27	be	be	AUX
inlawrev-3453	385	28	performed	perform	VERB
inlawrev-3453	385	29	at	at	ADV
inlawrev-3453	385	30	all	all	ADV
inlawrev-3453	385	31	.	.	PUNCT
inlawrev-3453	386	1	94	94	NUM
inlawrev-3453	386	2	auditors	auditor	NOUN
inlawrev-3453	386	3	determine	determine	VERB
inlawrev-3453	386	4	,	,	PUNCT
inlawrev-3453	386	5	based	base	VERB
inlawrev-3453	386	6	on	on	ADP
inlawrev-3453	386	7	the	the	DET
inlawrev-3453	386	8	description	description	NOUN
inlawrev-3453	386	9	ofthe	ofthe	NOUN
inlawrev-3453	386	10	task	task	NOUN
inlawrev-3453	386	11	contained	contain	VERB
inlawrev-3453	386	12	in	in	ADP
inlawrev-3453	386	13	the	the	DET
inlawrev-3453	386	14	bill	bill	NOUN
inlawrev-3453	386	15	,	,	PUNCT
inlawrev-3453	386	16	whether	whether	SCONJ
inlawrev-3453	386	17	a	a	DET
inlawrev-3453	386	18	paralegal	paralegal	NOUN
inlawrev-3453	386	19	or	or	CCONJ
inlawrev-3453	386	20	secretary	secretary	NOUN
inlawrev-3453	386	21	,	,	PUNCT
inlawrev-3453	386	22	as	as	SCONJ
inlawrev-3453	386	23	opposed	oppose	VERB
inlawrev-3453	386	24	to	to	ADP
inlawrev-3453	386	25	an	an	DET
inlawrev-3453	386	26	attorney	attorney	NOUN
inlawrev-3453	386	27	,	,	PUNCT
inlawrev-3453	386	28	should	should	AUX
inlawrev-3453	386	29	perform	perform	VERB
inlawrev-3453	386	30	the	the	DET
inlawrev-3453	386	31	task	task	NOUN
inlawrev-3453	386	32	.	.	PUNCT
inlawrev-3453	387	1	95	95	NUM
inlawrev-3453	387	2	these	these	DET
inlawrev-3453	387	3	arbitrary	arbitrary	ADJ
inlawrev-3453	387	4	judgments	judgment	NOUN
inlawrev-3453	387	5	concerning	concern	VERB
inlawrev-3453	387	6	services	service	NOUN
inlawrev-3453	387	7	rendered	render	VERB
inlawrev-3453	387	8	impede	impede	VERB
inlawrev-3453	387	9	the	the	DET
inlawrev-3453	387	10	lawyer	lawyer	NOUN
inlawrev-3453	387	11	's	's	PART
inlawrev-3453	387	12	independent	independent	ADJ
inlawrev-3453	387	13	professional	professional	ADJ
inlawrev-3453	387	14	judgment	judgment	NOUN
inlawrev-3453	387	15	.	.	PUNCT
inlawrev-3453	388	1	96	96	NUM
inlawrev-3453	389	1	in	in	ADP
inlawrev-3453	389	2	one	one	NUM
inlawrev-3453	389	3	instance	instance	NOUN
inlawrev-3453	389	4	,	,	PUNCT
inlawrev-3453	389	5	an	an	DET
inlawrev-3453	389	6	attorney	attorney	NOUN
inlawrev-3453	389	7	drafted	draft	VERB
inlawrev-3453	389	8	a	a	DET
inlawrev-3453	389	9	twenty	twenty	NUM
inlawrev-3453	389	10	-	-	PUNCT
inlawrev-3453	389	11	page	page	NOUN
inlawrev-3453	389	12	coverage	coverage	NOUN
inlawrev-3453	389	13	opinion	opinion	NOUN
inlawrev-3453	389	14	.	.	PUNCT
inlawrev-3453	390	1	97	97	NUM
inlawrev-3453	390	2	the	the	DET
inlawrev-3453	390	3	auditor	auditor	NOUN
inlawrev-3453	390	4	of	of	ADP
inlawrev-3453	390	5	the	the	DET
inlawrev-3453	390	6	bill	bill	NOUN
inlawrev-3453	390	7	refused	refuse	VERB
inlawrev-3453	390	8	payment	payment	NOUN
inlawrev-3453	390	9	for	for	ADP
inlawrev-3453	390	10	the	the	DET
inlawrev-3453	390	11	work	work	NOUN
inlawrev-3453	390	12	because	because	SCONJ
inlawrev-3453	390	13	he	he	PRON
inlawrev-3453	390	14	thought	think	VERB
inlawrev-3453	390	15	the	the	DET
inlawrev-3453	390	16	attorney	attorney	NOUN
inlawrev-3453	390	17	should	should	AUX
inlawrev-3453	390	18	have	have	AUX
inlawrev-3453	390	19	billed	bill	VERB
inlawrev-3453	390	20	for	for	ADP
inlawrev-3453	390	21	less	less	ADJ
inlawrev-3453	390	22	than	than	ADP
inlawrev-3453	390	23	one	one	NUM
inlawrev-3453	390	24	hour	hour	NOUN
inlawrev-3453	390	25	for	for	ADP
inlawrev-3453	390	26	the	the	DET
inlawrev-3453	390	27	services	service	NOUN
inlawrev-3453	390	28	rendered	render	VERB
inlawrev-3453	390	29	.	.	PUNCT
inlawrev-3453	391	1	98	98	NUM
inlawrev-3453	391	2	the	the	DET
inlawrev-3453	391	3	auditor	auditor	NOUN
inlawrev-3453	391	4	either	either	CCONJ
inlawrev-3453	391	5	failed	fail	VERB
inlawrev-3453	391	6	to	to	PART
inlawrev-3453	391	7	recognize	recognize	VERB
inlawrev-3453	391	8	(	(	PUNCT
inlawrev-3453	391	9	1	1	NUM
inlawrev-3453	391	10	)	)	PUNCT
inlawrev-3453	391	11	that	that	SCONJ
inlawrev-3453	391	12	this	this	DET
inlawrev-3453	391	13	particular	particular	ADJ
inlawrev-3453	391	14	opinion	opinion	NOUN
inlawrev-3453	391	15	was	be	AUX
inlawrev-3453	391	16	so	so	ADV
inlawrev-3453	391	17	extensive	extensive	ADJ
inlawrev-3453	391	18	(	(	PUNCT
inlawrev-3453	391	19	twenty	twenty	NUM
inlawrev-3453	391	20	pages	page	NOUN
inlawrev-3453	391	21	)	)	PUNCT
inlawrev-3453	391	22	that	that	SCONJ
inlawrev-3453	391	23	it	it	PRON
inlawrev-3453	391	24	would	would	AUX
inlawrev-3453	391	25	require	require	VERB
inlawrev-3453	391	26	more	more	ADJ
inlawrev-3453	391	27	than	than	ADP
inlawrev-3453	391	28	the	the	DET
inlawrev-3453	391	29	usual	usual	ADJ
inlawrev-3453	391	30	allotted	allotted	ADJ
inlawrev-3453	391	31	time	time	NOUN
inlawrev-3453	391	32	for	for	ADP
inlawrev-3453	391	33	drafting	drafting	NOUN
inlawrev-3453	391	34	of	of	ADP
inlawrev-3453	391	35	opinions	opinion	NOUN
inlawrev-3453	391	36	or	or	CCONJ
inlawrev-3453	391	37	,	,	PUNCT
inlawrev-3453	391	38	(	(	PUNCT
inlawrev-3453	391	39	2	2	X
inlawrev-3453	391	40	)	)	PUNCT
inlawrev-3453	391	41	that	that	SCONJ
inlawrev-3453	391	42	the	the	DET
inlawrev-3453	391	43	complexity	complexity	NOUN
inlawrev-3453	391	44	ofthe	ofthe	NOUN
inlawrev-3453	391	45	case	case	NOUN
inlawrev-3453	391	46	required	require	VERB
inlawrev-3453	391	47	such	such	DET
inlawrev-3453	391	48	a	a	DET
inlawrev-3453	391	49	detailed	detailed	ADJ
inlawrev-3453	391	50	opinion	opinion	NOUN
inlawrev-3453	391	51	.	.	PUNCT
inlawrev-3453	392	1	99	99	NUM
inlawrev-3453	393	1	these	these	DET
inlawrev-3453	393	2	arbitrary	arbitrary	ADJ
inlawrev-3453	393	3	judgments	judgment	NOUN
inlawrev-3453	393	4	made	make	VERB
inlawrev-3453	393	5	by	by	ADP
inlawrev-3453	393	6	auditors	auditor	NOUN
inlawrev-3453	393	7	threaten	threaten	VERB
inlawrev-3453	393	8	a	a	DET
inlawrev-3453	393	9	lawyer	lawyer	NOUN
inlawrev-3453	393	10	's	's	PART
inlawrev-3453	393	11	ability	ability	NOUN
inlawrev-3453	393	12	to	to	PART
inlawrev-3453	393	13	fully	fully	ADV
inlawrev-3453	393	14	and	and	CCONJ
inlawrev-3453	393	15	completely	completely	ADV
inlawrev-3453	393	16	represent	represent	VERB
inlawrev-3453	393	17	clients	client	NOUN
inlawrev-3453	393	18	.	.	PUNCT
inlawrev-3453	394	1	100	100	NUM
inlawrev-3453	394	2	attorneys	attorney	NOUN
inlawrev-3453	394	3	can	can	AUX
inlawrev-3453	394	4	either	either	CCONJ
inlawrev-3453	394	5	perform	perform	VERB
inlawrev-3453	394	6	the	the	DET
inlawrev-3453	394	7	work	work	NOUN
inlawrev-3453	394	8	they	they	PRON
inlawrev-3453	394	9	believe	believe	VERB
inlawrev-3453	394	10	is	be	AUX
inlawrev-3453	394	11	necessary	necessary	ADJ
inlawrev-3453	394	12	to	to	ADP
inlawrev-3453	394	13	the	the	DET
inlawrev-3453	394	14	representation	representation	NOUN
inlawrev-3453	394	15	and	and	CCONJ
inlawrev-3453	394	16	risk	risk	NOUN
inlawrev-3453	394	17	refusal	refusal	NOUN
inlawrev-3453	394	18	of	of	ADP
inlawrev-3453	394	19	payment	payment	NOUN
inlawrev-3453	394	20	or	or	CCONJ
inlawrev-3453	394	21	refrain	refrain	NOUN
inlawrev-3453	394	22	from	from	ADP
inlawrev-3453	394	23	rendering	render	VERB
inlawrev-3453	394	24	a	a	DET
inlawrev-3453	394	25	particular	particular	ADJ
inlawrev-3453	394	26	service	service	NOUN
inlawrev-3453	394	27	and	and	CCONJ
inlawrev-3453	394	28	breach	breach	VERB
inlawrev-3453	394	29	the	the	DET
inlawrev-3453	394	30	ethical	ethical	ADJ
inlawrev-3453	394	31	obligation	obligation	NOUN
inlawrev-3453	394	32	to	to	PART
inlawrev-3453	394	33	zealously	zealously	ADV
inlawrev-3453	394	34	represent	represent	VERB
inlawrev-3453	394	35	the	the	DET
inlawrev-3453	394	36	client	client	NOUN
inlawrev-3453	394	37	.	.	PUNCT
inlawrev-3453	395	1	101	101	NUM
inlawrev-3453	395	2	recognizing	recognize	VERB
inlawrev-3453	395	3	the	the	DET
inlawrev-3453	395	4	changing	change	VERB
inlawrev-3453	395	5	circumstances	circumstance	NOUN
inlawrev-3453	395	6	in	in	ADP
inlawrev-3453	395	7	insurance	insurance	NOUN
inlawrev-3453	395	8	defense	defense	NOUN
inlawrev-3453	395	9	,	,	PUNCT
inlawrev-3453	395	10	justice	justice	NOUN
inlawrev-3453	395	11	gonzales	gonzale	NOUN
inlawrev-3453	395	12	,	,	PUNCT
inlawrev-3453	395	13	in	in	ADP
inlawrev-3453	395	14	his	his	PRON
inlawrev-3453	395	15	concurrence	concurrence	NOUN
inlawrev-3453	395	16	and	and	CCONJ
inlawrev-3453	395	17	dissent	dissent	NOUN
inlawrev-3453	395	18	in	in	ADP
inlawrev-3453	395	19	state	state	NOUN
inlawrev-3453	395	20	farm	farm	NOUN
inlawrev-3453	395	21	mutual	mutual	ADJ
inlawrev-3453	395	22	automobile	automobile	NOUN
inlawrev-3453	395	23	insurance	insurance	PROPN
inlawrev-3453	395	24	co.	co.	PROPN
inlawrev-3453	395	25	v.	v.	ADP
inlawrev-3453	395	26	trover	trover	PROPN
inlawrev-3453	395	27	™	™	ADJ
inlawrev-3453	395	28	2	2	NUM
inlawrev-3453	395	29	expressed	express	VERB
inlawrev-3453	395	30	concern	concern	NOUN
inlawrev-3453	395	31	"	"	PUNCT
inlawrev-3453	395	32	that	that	SCONJ
inlawrev-3453	395	33	defense	defense	NOUN
inlawrev-3453	395	34	lawyers	lawyer	NOUN
inlawrev-3453	395	35	may	may	AUX
inlawrev-3453	395	36	be	be	AUX
inlawrev-3453	395	37	reluctant	reluctant	ADJ
inlawrev-3453	395	38	to	to	PART
inlawrev-3453	395	39	resist	resist	VERB
inlawrev-3453	395	40	cost	cost	NOUN
inlawrev-3453	395	41	-	-	PUNCT
inlawrev-3453	395	42	cutting	cut	VERB
inlawrev-3453	395	43	measures	measure	NOUN
inlawrev-3453	395	44	"	"	PUNCT
inlawrev-3453	395	45	established	establish	VERB
inlawrev-3453	395	46	in	in	ADP
inlawrev-3453	395	47	billing	billing	NOUN
inlawrev-3453	395	48	restrictions	restriction	NOUN
inlawrev-3453	395	49	and	and	CCONJ
inlawrev-3453	395	50	audits	audits	NOUN
inlawrev-3453	395	51	.	.	PUNCT
inlawrev-3453	396	1	103	103	NUM
inlawrev-3453	396	2	this	this	DET
inlawrev-3453	396	3	reluctance	reluctance	NOUN
inlawrev-3453	396	4	raises	raise	VERB
inlawrev-3453	396	5	the	the	DET
inlawrev-3453	396	6	risk	risk	NOUN
inlawrev-3453	396	7	of	of	ADP
inlawrev-3453	396	8	compromising	compromise	VERB
inlawrev-3453	396	9	the	the	DET
inlawrev-3453	396	10	attorney	attorney	NOUN
inlawrev-3453	396	11	's	's	PART
inlawrev-3453	396	12	"	"	PUNCT
inlawrev-3453	396	13	autonomy	autonomy	NOUN
inlawrev-3453	396	14	and	and	CCONJ
inlawrev-3453	396	15	independentjudgment	independentjudgment	NOUN
inlawrev-3453	396	16	on	on	ADP
inlawrev-3453	396	17	the	the	DET
inlawrev-3453	396	18	best	good	ADJ
inlawrev-3453	396	19	means	means	NOUN
inlawrev-3453	396	20	ofdefending	ofdefende	VERB
inlawrev-3453	396	21	an	an	DET
inlawrev-3453	396	22	insured	insure	VERB
inlawrev-3453	396	23	.	.	PUNCT
inlawrev-3453	396	24	"	"	PUNCT
inlawrev-3453	397	1	104	104	NUM
inlawrev-3453	397	2	attorneys	attorney	NOUN
inlawrev-3453	397	3	should	should	AUX
inlawrev-3453	397	4	resist	resist	VERB
inlawrev-3453	397	5	following	follow	VERB
inlawrev-3453	397	6	any	any	DET
inlawrev-3453	397	7	tactics	tactic	NOUN
inlawrev-3453	397	8	or	or	CCONJ
inlawrev-3453	397	9	strategies	strategy	NOUN
inlawrev-3453	397	10	recommended	recommend	VERB
inlawrev-3453	397	11	by	by	ADP
inlawrev-3453	397	12	the	the	DET
inlawrev-3453	397	13	auditor	auditor	NOUN
inlawrev-3453	397	14	that	that	PRON
inlawrev-3453	397	15	would	would	AUX
inlawrev-3453	397	16	dictate	dictate	VERB
inlawrev-3453	397	17	how	how	SCONJ
inlawrev-3453	397	18	the	the	DET
inlawrev-3453	397	19	case	case	NOUN
inlawrev-3453	397	20	should	should	AUX
inlawrev-3453	397	21	be	be	AUX
inlawrev-3453	397	22	handled	handle	VERB
inlawrev-3453	397	23	.	.	PUNCT
inlawrev-3453	398	1	decisions	decision	NOUN
inlawrev-3453	398	2	ofhow	ofhow	VERB
inlawrev-3453	398	3	93	93	NUM
inlawrev-3453	398	4	.	.	PUNCT
inlawrev-3453	399	1	freeman	freeman	PROPN
inlawrev-3453	399	2	,	,	PUNCT
inlawrev-3453	399	3	supra	supra	PROPN
inlawrev-3453	399	4	note	note	PROPN
inlawrev-3453	399	5	65	65	NUM
inlawrev-3453	399	6	,	,	PUNCT
inlawrev-3453	399	7	at	at	ADP
inlawrev-3453	399	8	11	11	NUM
inlawrev-3453	399	9	;	;	PUNCT
inlawrev-3453	399	10	see	see	VERB
inlawrev-3453	399	11	also	also	ADV
inlawrev-3453	399	12	booth	booth	NOUN
inlawrev-3453	399	13	,	,	PUNCT
inlawrev-3453	399	14	supra	supra	PROPN
inlawrev-3453	399	15	note	note	PROPN
inlawrev-3453	399	16	8	8	NUM
inlawrev-3453	399	17	,	,	PUNCT
inlawrev-3453	399	18	at	at	ADP
inlawrev-3453	399	19	93	93	NUM
inlawrev-3453	399	20	.	.	PUNCT
inlawrev-3453	400	1	only	only	ADV
inlawrev-3453	400	2	a	a	DET
inlawrev-3453	400	3	small	small	ADJ
inlawrev-3453	400	4	percentage	percentage	NOUN
inlawrev-3453	400	5	of	of	ADP
inlawrev-3453	400	6	auditors	auditor	NOUN
inlawrev-3453	400	7	are	be	AUX
inlawrev-3453	400	8	also	also	ADV
inlawrev-3453	400	9	attorneys	attorney	NOUN
inlawrev-3453	400	10	.	.	PUNCT
inlawrev-3453	401	1	see	see	VERB
inlawrev-3453	401	2	brennan	brennan	PROPN
inlawrev-3453	401	3	,	,	PUNCT
inlawrev-3453	401	4	supra	supra	PROPN
inlawrev-3453	401	5	note	note	PROPN
inlawrev-3453	401	6	6	6	NUM
inlawrev-3453	401	7	,	,	PUNCT
inlawrev-3453	401	8	at	at	ADP
inlawrev-3453	401	9	al	al	PROPN
inlawrev-3453	401	10	.	.	PUNCT
inlawrev-3453	402	1	bute/.	bute/.	PROPN
inlawrev-3453	402	2	ricker	ricker	PROPN
inlawrev-3453	402	3	,	,	PUNCT
inlawrev-3453	402	4	supra	supra	PROPN
inlawrev-3453	402	5	note	note	PROPN
inlawrev-3453	402	6	26	26	NUM
inlawrev-3453	402	7	,	,	PUNCT
inlawrev-3453	402	8	at	at	ADP
inlawrev-3453	402	9	65	65	NUM
inlawrev-3453	402	10	(	(	PUNCT
inlawrev-3453	402	11	stating	state	VERB
inlawrev-3453	402	12	that	that	SCONJ
inlawrev-3453	402	13	most	most	ADJ
inlawrev-3453	402	14	auditors	auditor	NOUN
inlawrev-3453	402	15	are	be	AUX
inlawrev-3453	402	16	attorneys	attorney	NOUN
inlawrev-3453	402	17	with	with	ADP
inlawrev-3453	402	18	accounting	accounting	NOUN
inlawrev-3453	402	19	backgrounds	background	NOUN
inlawrev-3453	402	20	)	)	PUNCT
inlawrev-3453	402	21	.	.	PUNCT
inlawrev-3453	403	1	94	94	X
inlawrev-3453	403	2	.	.	PUNCT
inlawrev-3453	404	1	see	see	VERB
inlawrev-3453	404	2	booth	booth	PROPN
inlawrev-3453	404	3	supra	supra	PROPN
inlawrev-3453	404	4	note	note	PROPN
inlawrev-3453	404	5	8	8	NUM
inlawrev-3453	404	6	,	,	PUNCT
inlawrev-3453	404	7	at	at	ADP
inlawrev-3453	404	8	93	93	NUM
inlawrev-3453	404	9	.	.	PUNCT
inlawrev-3453	405	1	95	95	NUM
inlawrev-3453	405	2	.	.	PUNCT
inlawrev-3453	406	1	see	see	VERB
inlawrev-3453	406	2	brennan	brennan	PROPN
inlawrev-3453	406	3	,	,	PUNCT
inlawrev-3453	406	4	supra	supra	PROPN
inlawrev-3453	406	5	note	note	PROPN
inlawrev-3453	406	6	6	6	NUM
inlawrev-3453	406	7	,	,	PUNCT
inlawrev-3453	406	8	at	at	ADP
inlawrev-3453	406	9	al	al	PROPN
inlawrev-3453	406	10	.	.	PROPN
inlawrev-3453	407	1	96	96	NUM
inlawrev-3453	407	2	.	.	PUNCT
inlawrev-3453	408	1	see	see	VERB
inlawrev-3453	408	2	baker	baker	PROPN
inlawrev-3453	408	3	,	,	PUNCT
inlawrev-3453	408	4	supra	supra	PROPN
inlawrev-3453	408	5	note	note	PROPN
inlawrev-3453	408	6	25	25	NUM
inlawrev-3453	408	7	,	,	PUNCT
inlawrev-3453	408	8	at	at	ADP
inlawrev-3453	408	9	20	20	NUM
inlawrev-3453	408	10	.	.	PUNCT
inlawrev-3453	409	1	97	97	NUM
inlawrev-3453	409	2	.	.	PUNCT
inlawrev-3453	410	1	see	see	VERB
inlawrev-3453	410	2	i	i	PRON
inlawrev-3453	410	3	d.	d.	PROPN
inlawrev-3453	410	4	98	98	NUM
inlawrev-3453	410	5	.	.	PUNCT
inlawrev-3453	411	1	see	see	VERB
inlawrev-3453	411	2	i	i	PROPN
inlawrev-3453	411	3	d	d	PROPN
inlawrev-3453	411	4	99	99	NUM
inlawrev-3453	411	5	.	.	PUNCT
inlawrev-3453	412	1	neither	neither	PRON
inlawrev-3453	412	2	of	of	ADP
inlawrev-3453	412	3	these	these	DET
inlawrev-3453	412	4	points	point	NOUN
inlawrev-3453	412	5	would	would	AUX
inlawrev-3453	412	6	be	be	AUX
inlawrev-3453	412	7	recognized	recognize	VERB
inlawrev-3453	412	8	by	by	ADP
inlawrev-3453	412	9	computer	computer	NOUN
inlawrev-3453	412	10	software	software	NOUN
inlawrev-3453	412	11	used	use	VERB
inlawrev-3453	412	12	by	by	ADP
inlawrev-3453	412	13	some	some	DET
inlawrev-3453	412	14	auditing	auditing	NOUN
inlawrev-3453	412	15	firms	firm	NOUN
inlawrev-3453	412	16	as	as	SCONJ
inlawrev-3453	412	17	discussed	discuss	VERB
inlawrev-3453	412	18	supra	supra	PROPN
inlawrev-3453	412	19	part	part	NOUN
inlawrev-3453	412	20	i.c	i.c	PROPN
inlawrev-3453	412	21	.	.	PUNCT
inlawrev-3453	413	1	this	this	DET
inlawrev-3453	413	2	example	example	NOUN
inlawrev-3453	413	3	demonstrates	demonstrate	VERB
inlawrev-3453	413	4	how	how	SCONJ
inlawrev-3453	413	5	a	a	DET
inlawrev-3453	413	6	cookie	cookie	NOUN
inlawrev-3453	413	7	-	-	PUNCT
inlawrev-3453	413	8	cutter	cutter	NOUN
inlawrev-3453	413	9	approach	approach	NOUN
inlawrev-3453	413	10	to	to	ADP
inlawrev-3453	413	11	reviewing	review	VERB
inlawrev-3453	413	12	bills	bill	NOUN
inlawrev-3453	413	13	is	be	AUX
inlawrev-3453	413	14	inadequate	inadequate	ADJ
inlawrev-3453	413	15	.	.	PUNCT
inlawrev-3453	414	1	100	100	NUM
inlawrev-3453	414	2	.	.	PUNCT
inlawrev-3453	415	1	see	see	VERB
inlawrev-3453	415	2	baker	baker	PROPN
inlawrev-3453	415	3	,	,	PUNCT
inlawrev-3453	415	4	supra	supra	PROPN
inlawrev-3453	415	5	note	note	PROPN
inlawrev-3453	415	6	25	25	NUM
inlawrev-3453	415	7	,	,	PUNCT
inlawrev-3453	415	8	at	at	ADP
inlawrev-3453	415	9	20	20	NUM
inlawrev-3453	415	10	.	.	PUNCT
inlawrev-3453	416	1	101	101	NUM
inlawrev-3453	416	2	.	.	PUNCT
inlawrev-3453	417	1	see	see	VERB
inlawrev-3453	417	2	model	model	NOUN
inlawrev-3453	417	3	rules	rule	NOUN
inlawrev-3453	417	4	of	of	ADP
inlawrev-3453	417	5	prof'l	prof'l	PROPN
inlawrev-3453	417	6	conduct	conduct	VERB
inlawrev-3453	417	7	r.	r.	PROPN
inlawrev-3453	417	8	1	1	NUM
inlawrev-3453	417	9	.3	.3	NUM
inlawrev-3453	417	10	cmt	cmt	PROPN
inlawrev-3453	417	11	.	.	PROPN
inlawrev-3453	417	12	1	1	NUM
inlawrev-3453	417	13	(	(	PUNCT
inlawrev-3453	417	14	1	1	NUM
inlawrev-3453	417	15	999	999	NUM
inlawrev-3453	417	16	)	)	PUNCT
inlawrev-3453	417	17	.	.	PUNCT
inlawrev-3453	418	1	a	a	DET
inlawrev-3453	418	2	lawyer	lawyer	NOUN
inlawrev-3453	418	3	should	should	AUX
inlawrev-3453	418	4	advocate	advocate	VERB
inlawrev-3453	418	5	zealously	zealously	ADV
inlawrev-3453	418	6	on	on	ADP
inlawrev-3453	418	7	his	his	PRON
inlawrev-3453	418	8	client	client	NOUN
inlawrev-3453	418	9	's	's	PART
inlawrev-3453	418	10	behalf	behalf	NOUN
inlawrev-3453	418	11	.	.	PUNCT
inlawrev-3453	419	1	see	see	VERB
inlawrev-3453	419	2	i	i	PRON
inlawrev-3453	419	3	d.	d.	PROPN
inlawrev-3453	419	4	a	a	DET
inlawrev-3453	419	5	lawyer	lawyer	NOUN
inlawrev-3453	419	6	should	should	AUX
inlawrev-3453	419	7	use	use	VERB
inlawrev-3453	419	8	"	"	PUNCT
inlawrev-3453	419	9	professional	professional	ADJ
inlawrev-3453	419	10	discretion	discretion	NOUN
inlawrev-3453	419	11	in	in	ADP
inlawrev-3453	419	12	determining	determine	VERB
inlawrev-3453	419	13	the	the	DET
inlawrev-3453	419	14	means	mean	NOUN
inlawrev-3453	419	15	by	by	ADP
inlawrev-3453	419	16	which	which	PRON
inlawrev-3453	419	17	a	a	DET
inlawrev-3453	419	18	matter	matter	NOUN
inlawrev-3453	419	19	should	should	AUX
inlawrev-3453	419	20	be	be	AUX
inlawrev-3453	419	21	pursued	pursue	VERB
inlawrev-3453	419	22	.	.	PUNCT
inlawrev-3453	419	23	"	"	PUNCT
inlawrev-3453	420	1	i	i	PRON
inlawrev-3453	420	2	d.	d.	PROPN
inlawrev-3453	420	3	102	102	NUM
inlawrev-3453	420	4	.	.	PUNCT
inlawrev-3453	421	1	980	980	NUM
inlawrev-3453	421	2	s.w.2d	s.w.2d	NUM
inlawrev-3453	421	3	625	625	NUM
inlawrev-3453	421	4	(	(	PUNCT
inlawrev-3453	421	5	tex	tex	PROPN
inlawrev-3453	421	6	.	.	PROPN
inlawrev-3453	421	7	1998	1998	NUM
inlawrev-3453	421	8	)	)	PUNCT
inlawrev-3453	421	9	.	.	PUNCT
inlawrev-3453	422	1	103	103	NUM
inlawrev-3453	422	2	.	.	PUNCT
inlawrev-3453	423	1	i	i	PRON
inlawrev-3453	423	2	d.	d.	PROPN
inlawrev-3453	423	3	at	at	ADP
inlawrev-3453	423	4	634	634	NUM
inlawrev-3453	423	5	(	(	PUNCT
inlawrev-3453	423	6	gonzalez	gonzalez	PROPN
inlawrev-3453	423	7	,	,	PUNCT
inlawrev-3453	423	8	j.	j.	PROPN
inlawrev-3453	423	9	,	,	PUNCT
inlawrev-3453	423	10	concurring	concur	VERB
inlawrev-3453	423	11	and	and	CCONJ
inlawrev-3453	423	12	dissenting	dissent	VERB
inlawrev-3453	423	13	)	)	PUNCT
inlawrev-3453	423	14	.	.	PUNCT
inlawrev-3453	424	1	104	104	NUM
inlawrev-3453	424	2	.	.	PUNCT
inlawrev-3453	425	1	i	i	PRON
inlawrev-3453	425	2	d	d	PROPN
inlawrev-3453	425	3	2000	2000	NUM
inlawrev-3453	425	4	]	]	PUNCT
inlawrev-3453	425	5	fee	fee	NOUN
inlawrev-3453	425	6	audits	audits	NOUN
inlawrev-3453	425	7	191	191	NUM
inlawrev-3453	425	8	a	a	DET
inlawrev-3453	425	9	case	case	NOUN
inlawrev-3453	425	10	should	should	AUX
inlawrev-3453	425	11	be	be	AUX
inlawrev-3453	425	12	handled	handle	VERB
inlawrev-3453	425	13	are	be	AUX
inlawrev-3453	425	14	to	to	PART
inlawrev-3453	425	15	be	be	AUX
inlawrev-3453	425	16	made	make	VERB
inlawrev-3453	425	17	by	by	ADP
inlawrev-3453	425	18	attorneys	attorney	NOUN
inlawrev-3453	425	19	and	and	CCONJ
inlawrev-3453	425	20	clients	client	NOUN
inlawrev-3453	425	21	,	,	PUNCT
inlawrev-3453	425	22	not	not	PART
inlawrev-3453	425	23	those	those	PRON
inlawrev-3453	425	24	hired	hire	VERB
inlawrev-3453	425	25	to	to	PART
inlawrev-3453	425	26	slash	slash	VERB
inlawrev-3453	425	27	bills	bill	NOUN
inlawrev-3453	425	28	.	.	PUNCT
inlawrev-3453	426	1	105	105	NUM
inlawrev-3453	426	2	attorneys	attorney	NOUN
inlawrev-3453	426	3	must	must	AUX
inlawrev-3453	426	4	use	use	VERB
inlawrev-3453	426	5	their	their	PRON
inlawrev-3453	426	6	independent	independent	ADJ
inlawrev-3453	426	7	professional	professional	ADJ
inlawrev-3453	426	8	judgment	judgment	NOUN
inlawrev-3453	426	9	,	,	PUNCT
inlawrev-3453	426	10	examine	examine	VERB
inlawrev-3453	426	11	the	the	DET
inlawrev-3453	426	12	idiosyncrasies	idiosyncrasy	NOUN
inlawrev-3453	426	13	of	of	ADP
inlawrev-3453	426	14	each	each	DET
inlawrev-3453	426	15	case	case	NOUN
inlawrev-3453	426	16	and	and	CCONJ
inlawrev-3453	426	17	determine	determine	VERB
inlawrev-3453	426	18	what	what	PRON
inlawrev-3453	426	19	actions	action	NOUN
inlawrev-3453	426	20	are	be	AUX
inlawrev-3453	426	21	appropriate	appropriate	ADJ
inlawrev-3453	426	22	.	.	PUNCT
inlawrev-3453	427	1	outside	outside	ADJ
inlawrev-3453	427	2	auditors	auditor	NOUN
inlawrev-3453	427	3	lack	lack	VERB
inlawrev-3453	427	4	expertise	expertise	NOUN
inlawrev-3453	427	5	106	106	NUM
inlawrev-3453	427	6	and	and	CCONJ
inlawrev-3453	427	7	flexibility	flexibility	NOUN
inlawrev-3453	427	8	,	,	PUNCT
inlawrev-3453	427	9	and	and	CCONJ
inlawrev-3453	427	10	as	as	ADP
inlawrev-3453	427	11	a	a	DET
inlawrev-3453	427	12	result	result	NOUN
inlawrev-3453	427	13	,	,	PUNCT
inlawrev-3453	427	14	often	often	ADV
inlawrev-3453	427	15	fail	fail	VERB
inlawrev-3453	427	16	to	to	PART
inlawrev-3453	427	17	consider	consider	VERB
inlawrev-3453	427	18	the	the	DET
inlawrev-3453	427	19	complexities	complexity	NOUN
inlawrev-3453	427	20	of	of	ADP
inlawrev-3453	427	21	each	each	DET
inlawrev-3453	427	22	case	case	NOUN
inlawrev-3453	427	23	.	.	PUNCT
inlawrev-3453	428	1	107	107	NUM
inlawrev-3453	428	2	d.	d.	PROPN
inlawrev-3453	428	3	unauthorized	unauthorized	ADJ
inlawrev-3453	428	4	practice	practice	NOUN
inlawrev-3453	428	5	oflaw	oflaw	NOUN
inlawrev-3453	428	6	the	the	DET
inlawrev-3453	428	7	model	model	NOUN
inlawrev-3453	428	8	rules	rule	NOUN
inlawrev-3453	428	9	prohibit	prohibit	VERB
inlawrev-3453	428	10	a	a	DET
inlawrev-3453	428	11	lawyer	lawyer	NOUN
inlawrev-3453	428	12	from	from	ADP
inlawrev-3453	428	13	"	"	PUNCT
inlawrev-3453	428	14	assisting	assist	VERB
inlawrev-3453	428	15	]	]	PUNCT
inlawrev-3453	428	16	a	a	DET
inlawrev-3453	428	17	person	person	NOUN
inlawrev-3453	428	18	who	who	PRON
inlawrev-3453	428	19	is	be	AUX
inlawrev-3453	428	20	not	not	PART
inlawrev-3453	428	21	a	a	DET
inlawrev-3453	428	22	member	member	NOUN
inlawrev-3453	428	23	of	of	ADP
inlawrev-3453	428	24	the	the	DET
inlawrev-3453	428	25	bar	bar	NOUN
inlawrev-3453	428	26	in	in	ADP
inlawrev-3453	428	27	the	the	DET
inlawrev-3453	428	28	performance	performance	NOUN
inlawrev-3453	428	29	of	of	ADP
inlawrev-3453	428	30	any	any	DET
inlawrev-3453	428	31	activity	activity	NOUN
inlawrev-3453	428	32	that	that	PRON
inlawrev-3453	428	33	constitutes	constitute	VERB
inlawrev-3453	428	34	the	the	DET
inlawrev-3453	428	35	unauthorized	unauthorized	ADJ
inlawrev-3453	428	36	practice	practice	NOUN
inlawrev-3453	428	37	of	of	ADP
inlawrev-3453	428	38	law	law	NOUN
inlawrev-3453	428	39	.	.	PUNCT
inlawrev-3453	428	40	"	"	PUNCT
inlawrev-3453	429	1	108	108	NUM
inlawrev-3453	429	2	there	there	PRON
inlawrev-3453	429	3	is	be	VERB
inlawrev-3453	429	4	no	no	DET
inlawrev-3453	429	5	one	one	NUM
inlawrev-3453	429	6	definition	definition	NOUN
inlawrev-3453	429	7	of	of	ADP
inlawrev-3453	429	8	the	the	DET
inlawrev-3453	429	9	"	"	PUNCT
inlawrev-3453	429	10	practice	practice	NOUN
inlawrev-3453	429	11	of	of	ADP
inlawrev-3453	429	12	law	law	NOUN
inlawrev-3453	429	13	"	"	PUNCT
inlawrev-3453	429	14	;	;	PUNCT
inlawrev-3453	429	15	instead	instead	ADV
inlawrev-3453	429	16	it	it	PRON
inlawrev-3453	429	17	varies	vary	VERB
inlawrev-3453	429	18	with	with	ADP
inlawrev-3453	429	19	the	the	DET
inlawrev-3453	429	20	laws	law	NOUN
inlawrev-3453	429	21	of	of	ADP
inlawrev-3453	429	22	each	each	DET
inlawrev-3453	429	23	jurisdiction	jurisdiction	NOUN
inlawrev-3453	429	24	.	.	PUNCT
inlawrev-3453	430	1	109	109	NUM
inlawrev-3453	430	2	in	in	ADP
inlawrev-3453	430	3	in	in	ADP
inlawrev-3453	430	4	re	re	PROPN
inlawrev-3453	430	5	youngblood	youngblood	PROPN
inlawrev-3453	430	6	,	,	PUNCT
inlawrev-3453	430	7	110	110	NUM
inlawrev-3453	430	8	the	the	DET
inlawrev-3453	430	9	tennessee	tennessee	PROPN
inlawrev-3453	430	10	supreme	supreme	PROPN
inlawrev-3453	430	11	court	court	PROPN
inlawrev-3453	430	12	ruled	rule	VERB
inlawrev-3453	430	13	on	on	ADP
inlawrev-3453	430	14	the	the	DET
inlawrev-3453	430	15	extent	extent	NOUN
inlawrev-3453	430	16	of	of	ADP
inlawrev-3453	430	17	control	control	NOUN
inlawrev-3453	430	18	an	an	DET
inlawrev-3453	430	19	insurance	insurance	NOUN
inlawrev-3453	430	20	company	company	NOUN
inlawrev-3453	430	21	may	may	AUX
inlawrev-3453	430	22	exercise	exercise	VERB
inlawrev-3453	430	23	over	over	ADP
inlawrev-3453	430	24	a	a	DET
inlawrev-3453	430	25	defense	defense	NOUN
inlawrev-3453	430	26	attorney	attorney	NOUN
inlawrev-3453	430	27	it	it	PRON
inlawrev-3453	430	28	hires	hire	VERB
inlawrev-3453	430	29	for	for	ADP
inlawrev-3453	430	30	its	its	PRON
inlawrev-3453	430	31	insured	insure	VERB
inlawrev-3453	430	32	.	.	PUNCT
inlawrev-3453	431	1	in	in	ADP
inlawrev-3453	431	2	youngblood	youngblood	PROPN
inlawrev-3453	431	3	,	,	PUNCT
inlawrev-3453	431	4	the	the	DET
inlawrev-3453	431	5	court	court	NOUN
inlawrev-3453	431	6	held	hold	VERB
inlawrev-3453	431	7	,	,	PUNCT
inlawrev-3453	431	8	notwithstanding	notwithstanding	ADP
inlawrev-3453	431	9	the	the	DET
inlawrev-3453	431	10	existence	existence	NOUN
inlawrev-3453	431	11	ofthe	ofthe	NOUN
inlawrev-3453	431	12	employer	employer	NOUN
inlawrev-3453	431	13	-	-	PUNCT
inlawrev-3453	431	14	employee	employee	NOUN
inlawrev-3453	431	15	relationship	relationship	NOUN
inlawrev-3453	431	16	,	,	PUNCT
inlawrev-3453	431	17	the	the	DET
inlawrev-3453	431	18	insurance	insurance	NOUN
inlawrev-3453	431	19	company	company	NOUN
inlawrev-3453	431	20	could	could	AUX
inlawrev-3453	431	21	not	not	PART
inlawrev-3453	431	22	"	"	PUNCT
inlawrev-3453	431	23	control	control	VERB
inlawrev-3453	431	24	the	the	DET
inlawrev-3453	431	25	details	detail	NOUN
inlawrev-3453	432	1	ofthe	ofthe	NOUN
inlawrev-3453	432	2	attorney	attorney	NOUN
inlawrev-3453	432	3	's	's	PART
inlawrev-3453	432	4	performance	performance	NOUN
inlawrev-3453	432	5	,	,	PUNCT
inlawrev-3453	432	6	dictate	dictate	VERB
inlawrev-3453	432	7	the	the	DET
inlawrev-3453	432	8	strategy	strategy	NOUN
inlawrev-3453	432	9	or	or	CCONJ
inlawrev-3453	432	10	tactics	tactic	NOUN
inlawrev-3453	432	11	employed	employ	VERB
inlawrev-3453	432	12	,	,	PUNCT
inlawrev-3453	432	13	or	or	CCONJ
inlawrev-3453	432	14	limit	limit	VERB
inlawrev-3453	432	15	the	the	DET
inlawrev-3453	432	16	attorney	attorney	NOUN
inlawrev-3453	432	17	's	's	PART
inlawrev-3453	432	18	professional	professional	ADJ
inlawrev-3453	432	19	discretion	discretion	NOUN
inlawrev-3453	432	20	with	with	ADP
inlawrev-3453	432	21	regard	regard	NOUN
inlawrev-3453	432	22	to	to	ADP
inlawrev-3453	432	23	the	the	DET
inlawrev-3453	432	24	representation	representation	NOUN
inlawrev-3453	432	25	.	.	PUNCT
inlawrev-3453	432	26	"	"	PUNCT
inlawrev-3453	433	1	1	1	NUM
inlawrev-3453	433	2	n	n	NOUN
inlawrev-3453	433	3	to	to	PART
inlawrev-3453	433	4	avoid	avoid	VERB
inlawrev-3453	433	5	aiding	aid	VERB
inlawrev-3453	433	6	in	in	ADP
inlawrev-3453	433	7	the	the	DET
inlawrev-3453	433	8	unauthorized	unauthorized	ADJ
inlawrev-3453	433	9	practice	practice	NOUN
inlawrev-3453	433	10	of	of	ADP
inlawrev-3453	433	11	law	law	NOUN
inlawrev-3453	433	12	,	,	PUNCT
inlawrev-3453	433	13	insurance	insurance	NOUN
inlawrev-3453	433	14	defense	defense	NOUN
inlawrev-3453	433	15	attorneys	attorney	NOUN
inlawrev-3453	433	16	"	"	PUNCT
inlawrev-3453	433	17	must	must	AUX
inlawrev-3453	433	18	ensure	ensure	VERB
inlawrev-3453	433	19	that	that	SCONJ
inlawrev-3453	433	20	the	the	DET
inlawrev-3453	433	21	insurance	insurance	NOUN
inlawrev-3453	433	22	company	company	NOUN
inlawrev-3453	433	23	does	do	AUX
inlawrev-3453	433	24	not	not	PART
inlawrev-3453	433	25	control	control	VERB
inlawrev-3453	433	26	or	or	CCONJ
inlawrev-3453	433	27	interfere	interfere	VERB
inlawrev-3453	433	28	with	with	ADP
inlawrev-3453	433	29	the	the	DET
inlawrev-3453	433	30	exercise	exercise	NOUN
inlawrev-3453	433	31	of	of	ADP
inlawrev-3453	433	32	[	[	X
inlawrev-3453	433	33	their	their	PRON
inlawrev-3453	433	34	]	]	X
inlawrev-3453	433	35	professional	professional	ADJ
inlawrev-3453	433	36	judgment	judgment	NOUN
inlawrev-3453	433	37	in	in	ADP
inlawrev-3453	433	38	representing	represent	VERB
inlawrev-3453	433	39	insureds	insured	NOUN
inlawrev-3453	433	40	.	.	PUNCT
inlawrev-3453	433	41	"	"	PUNCT
inlawrev-3453	434	1	112	112	NUM
inlawrev-3453	434	2	attempting	attempt	VERB
inlawrev-3453	434	3	to	to	PART
inlawrev-3453	434	4	dictate	dictate	VERB
inlawrev-3453	434	5	the	the	DET
inlawrev-3453	434	6	strategies	strategy	NOUN
inlawrev-3453	434	7	and	and	CCONJ
inlawrev-3453	434	8	tactics	tactic	NOUN
inlawrev-3453	434	9	ofthe	ofthe	NOUN
inlawrev-3453	434	10	case	case	NOUN
inlawrev-3453	434	11	can	can	AUX
inlawrev-3453	434	12	amount	amount	VERB
inlawrev-3453	434	13	to	to	ADP
inlawrev-3453	434	14	the	the	DET
inlawrev-3453	434	15	unauthorized	unauthorized	ADJ
inlawrev-3453	434	16	practice	practice	NOUN
inlawrev-3453	434	17	of	of	ADP
inlawrev-3453	434	18	law	law	NOUN
inlawrev-3453	434	19	,	,	PUNCT
inlawrev-3453	434	20	whether	whether	SCONJ
inlawrev-3453	434	21	it	it	PRON
inlawrev-3453	434	22	is	be	AUX
inlawrev-3453	434	23	done	do	VERB
inlawrev-3453	434	24	by	by	ADP
inlawrev-3453	434	25	the	the	DET
inlawrev-3453	434	26	insurance	insurance	NOUN
inlawrev-3453	434	27	company	company	NOUN
inlawrev-3453	434	28	or	or	CCONJ
inlawrev-3453	434	29	an	an	DET
inlawrev-3453	434	30	1	1	NUM
inlawrev-3453	434	31	05	05	NUM
inlawrev-3453	434	32	.	.	PUNCT
inlawrev-3453	435	1	see	see	VERB
inlawrev-3453	435	2	freeman	freeman	PROPN
inlawrev-3453	435	3	,	,	PUNCT
inlawrev-3453	435	4	supra	supra	PROPN
inlawrev-3453	435	5	note	note	PROPN
inlawrev-3453	435	6	65	65	NUM
inlawrev-3453	435	7	,	,	PUNCT
inlawrev-3453	435	8	at	at	ADP
inlawrev-3453	435	9	1	1	NUM
inlawrev-3453	435	10	1	1	NUM
inlawrev-3453	435	11	.	.	PUNCT
inlawrev-3453	436	1	106	106	NUM
inlawrev-3453	436	2	.	.	PUNCT
inlawrev-3453	437	1	see	see	VERB
inlawrev-3453	437	2	supra	supra	PROPN
inlawrev-3453	437	3	part	part	PROPN
inlawrev-3453	437	4	i.c	i.c	PROPN
inlawrev-3453	437	5	.	.	PROPN
inlawrev-3453	437	6	1	1	NUM
inlawrev-3453	437	7	07	07	NUM
inlawrev-3453	437	8	.	.	PUNCT
inlawrev-3453	438	1	see	see	VERB
inlawrev-3453	438	2	brennan	brennan	PROPN
inlawrev-3453	438	3	,	,	PUNCT
inlawrev-3453	438	4	supra	supra	PROPN
inlawrev-3453	438	5	note	note	PROPN
inlawrev-3453	438	6	7	7	NUM
inlawrev-3453	438	7	,	,	PUNCT
inlawrev-3453	438	8	at	at	ADP
inlawrev-3453	438	9	a6	a6	NOUN
inlawrev-3453	438	10	.	.	PUNCT
inlawrev-3453	439	1	1	1	NUM
inlawrev-3453	439	2	08	08	NUM
inlawrev-3453	439	3	.	.	PUNCT
inlawrev-3453	440	1	model	model	NOUN
inlawrev-3453	440	2	rules	rule	NOUN
inlawrev-3453	440	3	of	of	ADP
inlawrev-3453	440	4	prof'l	prof'l	PROPN
inlawrev-3453	440	5	conduct	conduct	VERB
inlawrev-3453	440	6	r.	r.	NOUN
inlawrev-3453	440	7	5.5	5.5	NUM
inlawrev-3453	440	8	(	(	PUNCT
inlawrev-3453	440	9	1	1	NUM
inlawrev-3453	440	10	999	999	NUM
inlawrev-3453	440	11	)	)	PUNCT
inlawrev-3453	440	12	.	.	PUNCT
inlawrev-3453	441	1	109	109	NUM
inlawrev-3453	441	2	.	.	PUNCT
inlawrev-3453	442	1	see	see	VERB
inlawrev-3453	442	2	model	model	NOUN
inlawrev-3453	442	3	rules	rule	NOUN
inlawrev-3453	442	4	of	of	ADP
inlawrev-3453	442	5	prof'l	prof'l	PROPN
inlawrev-3453	442	6	conduct	conduct	VERB
inlawrev-3453	442	7	r.	r.	PROPN
inlawrev-3453	442	8	5.5	5.5	NUM
inlawrev-3453	442	9	cmt	cmt	PROPN
inlawrev-3453	442	10	.	.	PROPN
inlawrev-3453	442	11	1	1	NUM
inlawrev-3453	442	12	(	(	PUNCT
inlawrev-3453	442	13	1999	1999	NUM
inlawrev-3453	442	14	)	)	PUNCT
inlawrev-3453	442	15	(	(	PUNCT
inlawrev-3453	442	16	indicating	indicate	VERB
inlawrev-3453	442	17	that	that	SCONJ
inlawrev-3453	442	18	many	many	ADJ
inlawrev-3453	442	19	jurisdictions	jurisdiction	NOUN
inlawrev-3453	442	20	do	do	AUX
inlawrev-3453	442	21	not	not	PART
inlawrev-3453	442	22	have	have	VERB
inlawrev-3453	442	23	a	a	DET
inlawrev-3453	442	24	specific	specific	ADJ
inlawrev-3453	442	25	statute	statute	NOUN
inlawrev-3453	442	26	defining	define	VERB
inlawrev-3453	442	27	the	the	DET
inlawrev-3453	442	28	practice	practice	NOUN
inlawrev-3453	442	29	of	of	ADP
inlawrev-3453	442	30	law	law	NOUN
inlawrev-3453	442	31	,	,	PUNCT
inlawrev-3453	442	32	but	but	CCONJ
inlawrev-3453	442	33	allow	allow	VERB
inlawrev-3453	442	34	the	the	DET
inlawrev-3453	442	35	courts	court	NOUN
inlawrev-3453	442	36	to	to	PART
inlawrev-3453	442	37	determine	determine	VERB
inlawrev-3453	442	38	on	on	ADP
inlawrev-3453	442	39	a	a	DET
inlawrev-3453	442	40	case	case	NOUN
inlawrev-3453	442	41	-	-	PUNCT
inlawrev-3453	442	42	by	by	ADP
inlawrev-3453	442	43	-	-	PUNCT
inlawrev-3453	442	44	case	case	NOUN
inlawrev-3453	442	45	basis	basis	NOUN
inlawrev-3453	442	46	whether	whether	SCONJ
inlawrev-3453	442	47	an	an	DET
inlawrev-3453	442	48	activity	activity	NOUN
inlawrev-3453	442	49	constitutes	constitute	VERB
inlawrev-3453	442	50	the	the	DET
inlawrev-3453	442	51	unauthorized	unauthorized	ADJ
inlawrev-3453	442	52	practice	practice	NOUN
inlawrev-3453	442	53	oflaw	oflaw	NOUN
inlawrev-3453	442	54	)	)	PUNCT
inlawrev-3453	442	55	;	;	PUNCT
inlawrev-3453	442	56	see	see	VERB
inlawrev-3453	442	57	also	also	ADV
inlawrev-3453	442	58	state	state	PROPN
inlawrev-3453	442	59	v.	v.	PROPN
inlawrev-3453	442	60	martinez	martinez	PROPN
inlawrev-3453	442	61	,	,	PUNCT
inlawrev-3453	442	62	996	996	NUM
inlawrev-3453	442	63	p.2d	p.2d	NUM
inlawrev-3453	442	64	371	371	NUM
inlawrev-3453	442	65	,	,	PUNCT
inlawrev-3453	442	66	374	374	NUM
inlawrev-3453	442	67	-	-	SYM
inlawrev-3453	442	68	75	75	NUM
inlawrev-3453	442	69	(	(	PUNCT
inlawrev-3453	442	70	kan	kan	PROPN
inlawrev-3453	442	71	.	.	PUNCT
inlawrev-3453	443	1	ct	ct	PROPN
inlawrev-3453	443	2	.	.	PUNCT
inlawrev-3453	444	1	app	app	PROPN
inlawrev-3453	444	2	.	.	PROPN
inlawrev-3453	444	3	2000	2000	NUM
inlawrev-3453	444	4	)	)	PUNCT
inlawrev-3453	445	1	(	(	PUNCT
inlawrev-3453	445	2	"	"	PUNCT
inlawrev-3453	445	3	[	[	X
inlawrev-3453	445	4	w]hat	w]hat	PRON
inlawrev-3453	445	5	constitutes	constitute	VERB
inlawrev-3453	445	6	the	the	DET
inlawrev-3453	445	7	unauthorized	unauthorized	ADJ
inlawrev-3453	445	8	practice	practice	NOUN
inlawrev-3453	445	9	of	of	ADP
inlawrev-3453	445	10	law	law	NOUN
inlawrev-3453	445	11	must	must	AUX
inlawrev-3453	445	12	be	be	AUX
inlawrev-3453	445	13	determined	determine	VERB
inlawrev-3453	445	14	on	on	ADP
inlawrev-3453	445	15	a	a	DET
inlawrev-3453	445	16	case	case	NOUN
inlawrev-3453	445	17	-	-	PUNCT
inlawrev-3453	445	18	by	by	ADP
inlawrev-3453	445	19	-	-	PUNCT
inlawrev-3453	445	20	case	case	NOUN
inlawrev-3453	445	21	basis	basis	NOUN
inlawrev-3453	445	22	"	"	PUNCT
inlawrev-3453	445	23	)	)	PUNCT
inlawrev-3453	445	24	(	(	PUNCT
inlawrev-3453	445	25	internal	internal	ADJ
inlawrev-3453	445	26	citation	citation	NOUN
inlawrev-3453	445	27	omitted	omit	VERB
inlawrev-3453	445	28	)	)	PUNCT
inlawrev-3453	445	29	;	;	PUNCT
inlawrev-3453	445	30	rahbaran	rahbaran	PROPN
inlawrev-3453	445	31	v.	v.	ADP
inlawrev-3453	445	32	rahbaran	rahbaran	ADJ
inlawrev-3453	445	33	,	,	PUNCT
inlawrev-3453	445	34	494	494	NUM
inlawrev-3453	445	35	s.e.2d	s.e.2d	NOUN
inlawrev-3453	445	36	135	135	NUM
inlawrev-3453	445	37	,	,	PUNCT
inlawrev-3453	445	38	139	139	NUM
inlawrev-3453	445	39	(	(	PUNCT
inlawrev-3453	445	40	va	va	NOUN
inlawrev-3453	445	41	.	.	PUNCT
inlawrev-3453	446	1	ct	ct	PROPN
inlawrev-3453	446	2	.	.	PUNCT
inlawrev-3453	447	1	app	app	PROPN
inlawrev-3453	447	2	.	.	PROPN
inlawrev-3453	447	3	1997	1997	NUM
inlawrev-3453	447	4	)	)	PUNCT
inlawrev-3453	447	5	(	(	PUNCT
inlawrev-3453	447	6	"	"	PUNCT
inlawrev-3453	447	7	court[s	court[s	PROPN
inlawrev-3453	447	8	]	]	X
inlawrev-3453	448	1	ha[ve	ha[ve	PROPN
inlawrev-3453	448	2	]	]	X
inlawrev-3453	448	3	the	the	DET
inlawrev-3453	448	4	inherent	inherent	ADJ
inlawrev-3453	448	5	power	power	NOUN
inlawrev-3453	448	6	...	...	PUNCT
inlawrev-3453	448	7	to	to	PART
inlawrev-3453	448	8	inquire	inquire	VERB
inlawrev-3453	448	9	into	into	ADP
inlawrev-3453	448	10	the	the	DET
inlawrev-3453	448	11	conduct	conduct	NOUN
inlawrev-3453	448	12	of	of	ADP
inlawrev-3453	448	13	any	any	DET
inlawrev-3453	448	14	person	person	NOUN
inlawrev-3453	448	15	to	to	PART
inlawrev-3453	448	16	determine	determine	VERB
inlawrev-3453	448	17	whether	whether	SCONJ
inlawrev-3453	448	18	that	that	DET
inlawrev-3453	448	19	individual	individual	NOUN
inlawrev-3453	448	20	"	"	PUNCT
inlawrev-3453	448	21	is	be	AUX
inlawrev-3453	448	22	engaging	engage	VERB
inlawrev-3453	448	23	in	in	ADP
inlawrev-3453	448	24	the	the	DET
inlawrev-3453	448	25	unauthorized	unauthorized	ADJ
inlawrev-3453	448	26	practice	practice	NOUN
inlawrev-3453	448	27	of	of	ADP
inlawrev-3453	448	28	law	law	NOUN
inlawrev-3453	448	29	)	)	PUNCT
inlawrev-3453	448	30	;	;	PUNCT
inlawrev-3453	448	31	in	in	ADP
inlawrev-3453	448	32	re	re	NOUN
inlawrev-3453	448	33	opinion	opinion	NOUN
inlawrev-3453	448	34	no	no	INTJ
inlawrev-3453	448	35	.	.	PROPN
inlawrev-3453	448	36	24	24	NUM
inlawrev-3453	448	37	of	of	ADP
inlawrev-3453	448	38	committee	committee	NOUN
inlawrev-3453	448	39	on	on	ADP
inlawrev-3453	448	40	unauthorized	unauthorized	ADJ
inlawrev-3453	448	41	practice	practice	NOUN
inlawrev-3453	448	42	of	of	ADP
inlawrev-3453	448	43	law	law	NOUN
inlawrev-3453	448	44	,	,	PUNCT
inlawrev-3453	448	45	607	607	NUM
inlawrev-3453	448	46	a.2d	a.2d	NUM
inlawrev-3453	448	47	962	962	NUM
inlawrev-3453	448	48	,	,	PUNCT
inlawrev-3453	448	49	966	966	NUM
inlawrev-3453	448	50	(	(	PUNCT
inlawrev-3453	448	51	n.j	n.j	PROPN
inlawrev-3453	448	52	.	.	PROPN
inlawrev-3453	448	53	1992	1992	NUM
inlawrev-3453	448	54	)	)	PUNCT
inlawrev-3453	448	55	(	(	PUNCT
inlawrev-3453	448	56	quoting	quote	VERB
inlawrev-3453	448	57	in	in	ADP
inlawrev-3453	448	58	re	re	NOUN
inlawrev-3453	448	59	application	application	NOUN
inlawrev-3453	448	60	of	of	ADP
inlawrev-3453	448	61	the	the	DET
inlawrev-3453	448	62	new	new	PROPN
inlawrev-3453	448	63	jersey	jersey	PROPN
inlawrev-3453	448	64	soc'y	soc'y	NOUN
inlawrev-3453	448	65	of	of	ADP
inlawrev-3453	448	66	certified	certified	ADJ
inlawrev-3453	448	67	pub	pub	NOUN
inlawrev-3453	448	68	.	.	PUNCT
inlawrev-3453	449	1	accountants	accountant	NOUN
inlawrev-3453	449	2	,	,	PUNCT
inlawrev-3453	449	3	507	507	NUM
inlawrev-3453	449	4	a.2d	a.2d	NUM
inlawrev-3453	449	5	711,714	711,714	NUM
inlawrev-3453	449	6	(	(	PUNCT
inlawrev-3453	449	7	n.j	n.j	PROPN
inlawrev-3453	449	8	.	.	PROPN
inlawrev-3453	449	9	1986	1986	NUM
inlawrev-3453	449	10	)	)	PUNCT
inlawrev-3453	449	11	)	)	PUNCT
inlawrev-3453	450	1	(	(	PUNCT
inlawrev-3453	450	2	"	"	PUNCT
inlawrev-3453	450	3	the	the	DET
inlawrev-3453	450	4	practice	practice	NOUN
inlawrev-3453	450	5	of	of	ADP
inlawrev-3453	450	6	law	law	NOUN
inlawrev-3453	450	7	is	be	AUX
inlawrev-3453	450	8	not	not	PART
inlawrev-3453	450	9	subject	subject	ADJ
inlawrev-3453	450	10	to	to	ADP
inlawrev-3453	450	11	precise	precise	ADJ
inlawrev-3453	450	12	definition	definition	NOUN
inlawrev-3453	450	13	.	.	PUNCT
inlawrev-3453	451	1	it	it	PRON
inlawrev-3453	451	2	is	be	AUX
inlawrev-3453	451	3	not	not	PART
inlawrev-3453	451	4	confined	confine	VERB
inlawrev-3453	451	5	to	to	ADP
inlawrev-3453	451	6	litigation	litigation	NOUN
inlawrev-3453	451	7	.	.	PUNCT
inlawrev-3453	451	8	.	.	PUNCT
inlawrev-3453	451	9	.	.	PUNCT
inlawrev-3453	451	10	.	.	PUNCT
inlawrev-3453	452	1	"	"	PUNCT
inlawrev-3453	452	2	)	)	PUNCT
inlawrev-3453	452	3	.	.	PUNCT
inlawrev-3453	453	1	accordingly	accordingly	ADV
inlawrev-3453	453	2	,	,	PUNCT
inlawrev-3453	453	3	the	the	DET
inlawrev-3453	453	4	actions	action	NOUN
inlawrev-3453	453	5	of	of	ADP
inlawrev-3453	453	6	the	the	DET
inlawrev-3453	453	7	outside	outside	ADJ
inlawrev-3453	453	8	auditor	auditor	NOUN
inlawrev-3453	453	9	,	,	PUNCT
inlawrev-3453	453	10	if	if	SCONJ
inlawrev-3453	453	11	reviewed	review	VERB
inlawrev-3453	453	12	,	,	PUNCT
inlawrev-3453	453	13	could	could	AUX
inlawrev-3453	453	14	be	be	AUX
inlawrev-3453	453	15	found	find	VERB
inlawrev-3453	453	16	to	to	PART
inlawrev-3453	453	17	be	be	AUX
inlawrev-3453	453	18	the	the	DET
inlawrev-3453	453	19	unauthorized	unauthorized	ADJ
inlawrev-3453	453	20	practice	practice	NOUN
inlawrev-3453	453	21	of	of	ADP
inlawrev-3453	453	22	law	law	NOUN
inlawrev-3453	453	23	.	.	PUNCT
inlawrev-3453	454	1	1	1	NUM
inlawrev-3453	454	2	10	10	NUM
inlawrev-3453	454	3	.	.	PUNCT
inlawrev-3453	454	4	895	895	NUM
inlawrev-3453	454	5	s.w.2d	s.w.2d	NUM
inlawrev-3453	454	6	322	322	NUM
inlawrev-3453	454	7	(	(	PUNCT
inlawrev-3453	454	8	tenn	tenn	PROPN
inlawrev-3453	454	9	.	.	PROPN
inlawrev-3453	454	10	1995	1995	NUM
inlawrev-3453	454	11	)	)	PUNCT
inlawrev-3453	454	12	.	.	PUNCT
inlawrev-3453	455	1	this	this	DET
inlawrev-3453	455	2	case	case	NOUN
inlawrev-3453	455	3	dealt	deal	VERB
inlawrev-3453	455	4	with	with	ADP
inlawrev-3453	455	5	an	an	DET
inlawrev-3453	455	6	attorney	attorney	NOUN
inlawrev-3453	455	7	who	who	PRON
inlawrev-3453	455	8	was	be	AUX
inlawrev-3453	455	9	a	a	DET
inlawrev-3453	455	10	salaried	salary	VERB
inlawrev-3453	455	11	employee	employee	NOUN
inlawrev-3453	455	12	ofthe	ofthe	NOUN
inlawrev-3453	455	13	hiring	hire	VERB
inlawrev-3453	455	14	insurance	insurance	NOUN
inlawrev-3453	455	15	company	company	NOUN
inlawrev-3453	455	16	.	.	PUNCT
inlawrev-3453	456	1	however	however	ADV
inlawrev-3453	456	2	,	,	PUNCT
inlawrev-3453	456	3	regardless	regardless	ADV
inlawrev-3453	456	4	ofwhether	ofwhether	ADP
inlawrev-3453	456	5	the	the	DET
inlawrev-3453	456	6	insurance	insurance	NOUN
inlawrev-3453	456	7	company	company	NOUN
inlawrev-3453	456	8	hires	hire	VERB
inlawrev-3453	456	9	an	an	DET
inlawrev-3453	456	10	in	in	ADP
inlawrev-3453	456	11	-	-	PUNCT
inlawrev-3453	456	12	house	house	NOUN
inlawrev-3453	456	13	attorney	attorney	NOUN
inlawrev-3453	456	14	or	or	CCONJ
inlawrev-3453	456	15	outside	outside	ADJ
inlawrev-3453	456	16	counsel	counsel	NOUN
inlawrev-3453	456	17	,	,	PUNCT
inlawrev-3453	456	18	the	the	DET
inlawrev-3453	456	19	employer	employer	NOUN
inlawrev-3453	456	20	-	-	PUNCT
inlawrev-3453	456	21	employee	employee	NOUN
inlawrev-3453	456	22	relationship	relationship	NOUN
inlawrev-3453	456	23	is	be	AUX
inlawrev-3453	456	24	the	the	DET
inlawrev-3453	456	25	same	same	ADJ
inlawrev-3453	456	26	.	.	PUNCT
inlawrev-3453	457	1	111	111	NUM
inlawrev-3453	457	2	.	.	PUNCT
inlawrev-3453	458	1	/rf	/rf	PROPN
inlawrev-3453	458	2	.	.	PUNCT
inlawrev-3453	459	1	at328	at328	PROPN
inlawrev-3453	459	2	.	.	PUNCT
inlawrev-3453	460	1	112	112	NUM
inlawrev-3453	460	2	.	.	PUNCT
inlawrev-3453	461	1	i	i	PRON
inlawrev-3453	461	2	d.	d.	PROPN
inlawrev-3453	461	3	at	at	ADP
inlawrev-3453	461	4	33	33	NUM
inlawrev-3453	461	5	\	\	NOUN
inlawrev-3453	461	6	(	(	PUNCT
inlawrev-3453	461	7	internal	internal	ADJ
inlawrev-3453	461	8	citations	citation	NOUN
inlawrev-3453	461	9	omitted	omit	VERB
inlawrev-3453	461	10	)	)	PUNCT
inlawrev-3453	461	11	.	.	PUNCT
inlawrev-3453	462	1	1	1	NUM
inlawrev-3453	462	2	92	92	NUM
inlawrev-3453	462	3	indiana	indiana	NOUN
inlawrev-3453	462	4	law	law	NOUN
inlawrev-3453	462	5	review	review	NOUN
inlawrev-3453	462	6	[	[	X
inlawrev-3453	462	7	vol	vol	NOUN
inlawrev-3453	462	8	.	.	PUNCT
inlawrev-3453	463	1	34	34	NUM
inlawrev-3453	463	2	:	:	SYM
inlawrev-3453	463	3	1	1	NUM
inlawrev-3453	463	4	79	79	NUM
inlawrev-3453	463	5	outside	outside	ADP
inlawrev-3453	463	6	auditor	auditor	NOUN
inlawrev-3453	463	7	.	.	PUNCT
inlawrev-3453	463	8	"	"	PUNCT
inlawrev-3453	464	1	3	3	NUM
inlawrev-3453	464	2	essentially	essentially	ADV
inlawrev-3453	464	3	,	,	PUNCT
inlawrev-3453	464	4	when	when	SCONJ
inlawrev-3453	464	5	an	an	DET
inlawrev-3453	464	6	outside	outside	ADJ
inlawrev-3453	464	7	auditor	auditor	NOUN
inlawrev-3453	464	8	reviews	review	NOUN
inlawrev-3453	464	9	bills	bill	NOUN
inlawrev-3453	464	10	and	and	CCONJ
inlawrev-3453	464	11	refuses	refuse	VERB
inlawrev-3453	464	12	to	to	PART
inlawrev-3453	464	13	approve	approve	VERB
inlawrev-3453	464	14	payment	payment	NOUN
inlawrev-3453	464	15	for	for	ADP
inlawrev-3453	464	16	specific	specific	ADJ
inlawrev-3453	464	17	actions	action	NOUN
inlawrev-3453	464	18	,	,	PUNCT
inlawrev-3453	464	19	the	the	DET
inlawrev-3453	464	20	auditor	auditor	NOUN
inlawrev-3453	464	21	is	be	AUX
inlawrev-3453	464	22	dictating	dictate	VERB
inlawrev-3453	464	23	how	how	SCONJ
inlawrev-3453	464	24	the	the	DET
inlawrev-3453	464	25	case	case	NOUN
inlawrev-3453	464	26	should	should	AUX
inlawrev-3453	464	27	be	be	AUX
inlawrev-3453	464	28	litigated	litigate	VERB
inlawrev-3453	464	29	.	.	PUNCT
inlawrev-3453	465	1	in	in	ADP
inlawrev-3453	465	2	doing	do	VERB
inlawrev-3453	465	3	so	so	ADV
inlawrev-3453	465	4	,	,	PUNCT
inlawrev-3453	465	5	the	the	DET
inlawrev-3453	465	6	outside	outside	ADJ
inlawrev-3453	465	7	auditor	auditor	NOUN
inlawrev-3453	465	8	infringes	infringe	VERB
inlawrev-3453	465	9	on	on	ADP
inlawrev-3453	465	10	an	an	DET
inlawrev-3453	465	11	attorney	attorney	NOUN
inlawrev-3453	465	12	's	's	PART
inlawrev-3453	465	13	exercise	exercise	NOUN
inlawrev-3453	465	14	of	of	ADP
inlawrev-3453	465	15	independent	independent	ADJ
inlawrev-3453	465	16	professional	professional	ADJ
inlawrev-3453	465	17	judgment	judgment	NOUN
inlawrev-3453	465	18	and	and	CCONJ
inlawrev-3453	465	19	makes	make	VERB
inlawrev-3453	465	20	decisions	decision	NOUN
inlawrev-3453	465	21	that	that	PRON
inlawrev-3453	465	22	must	must	AUX
inlawrev-3453	465	23	be	be	AUX
inlawrev-3453	465	24	made	make	VERB
inlawrev-3453	465	25	by	by	ADP
inlawrev-3453	465	26	an	an	DET
inlawrev-3453	465	27	attorney	attorney	NOUN
inlawrev-3453	465	28	.	.	PUNCT
inlawrev-3453	466	1	according	accord	VERB
inlawrev-3453	466	2	to	to	ADP
inlawrev-3453	466	3	the	the	DET
inlawrev-3453	466	4	law	law	NOUN
inlawrev-3453	466	5	ofsomejurisdictions	ofsomejurisdiction	NOUN
inlawrev-3453	466	6	,	,	PUNCT
inlawrev-3453	466	7	this	this	DET
inlawrev-3453	466	8	simple	simple	ADJ
inlawrev-3453	466	9	act	act	NOUN
inlawrev-3453	466	10	might	might	AUX
inlawrev-3453	466	11	be	be	AUX
inlawrev-3453	466	12	the	the	DET
inlawrev-3453	466	13	unauthorized	unauthorized	ADJ
inlawrev-3453	466	14	practice	practice	NOUN
inlawrev-3453	466	15	of	of	ADP
inlawrev-3453	466	16	law	law	NOUN
inlawrev-3453	466	17	.	.	PUNCT
inlawrev-3453	467	1	therefore	therefore	ADV
inlawrev-3453	467	2	,	,	PUNCT
inlawrev-3453	467	3	an	an	DET
inlawrev-3453	467	4	attorney	attorney	NOUN
inlawrev-3453	467	5	who	who	PRON
inlawrev-3453	467	6	allows	allow	VERB
inlawrev-3453	467	7	strategies	strategy	NOUN
inlawrev-3453	467	8	or	or	CCONJ
inlawrev-3453	467	9	tactics	tactic	NOUN
inlawrev-3453	467	10	to	to	PART
inlawrev-3453	467	11	be	be	AUX
inlawrev-3453	467	12	regulated	regulate	VERB
inlawrev-3453	467	13	by	by	ADP
inlawrev-3453	467	14	outside	outside	ADJ
inlawrev-3453	467	15	auditors	auditor	NOUN
inlawrev-3453	467	16	risks	risk	NOUN
inlawrev-3453	467	17	being	be	AUX
inlawrev-3453	467	18	the	the	DET
inlawrev-3453	467	19	subject	subject	NOUN
inlawrev-3453	467	20	of	of	ADP
inlawrev-3453	467	21	disciplinary	disciplinary	ADJ
inlawrev-3453	467	22	action	action	NOUN
inlawrev-3453	467	23	for	for	ADP
inlawrev-3453	467	24	assisting	assist	VERB
inlawrev-3453	467	25	in	in	ADP
inlawrev-3453	467	26	the	the	DET
inlawrev-3453	467	27	unauthorized	unauthorized	ADJ
inlawrev-3453	467	28	practice	practice	NOUN
inlawrev-3453	467	29	of	of	ADP
inlawrev-3453	467	30	law	law	NOUN
inlawrev-3453	467	31	by	by	ADP
inlawrev-3453	467	32	the	the	DET
inlawrev-3453	467	33	auditor	auditor	NOUN
inlawrev-3453	467	34	.	.	PUNCT
inlawrev-3453	467	35	"	"	PUNCT
inlawrev-3453	468	1	4	4	NUM
inlawrev-3453	468	2	iii	iii	NOUN
inlawrev-3453	468	3	.	.	NOUN
inlawrev-3453	468	4	effect	effect	NOUN
inlawrev-3453	468	5	of	of	ADP
inlawrev-3453	468	6	outside	outside	ADJ
inlawrev-3453	468	7	audits	audits	NOUN
inlawrev-3453	468	8	on	on	ADP
inlawrev-3453	468	9	attorney	attorney	NOUN
inlawrev-3453	468	10	-	-	PUNCT
inlawrev-3453	468	11	insurer	insurer	NOUN
inlawrev-3453	468	12	relationship	relationship	NOUN
inlawrev-3453	468	13	a.	a.	NOUN
inlawrev-3453	468	14	animosity	animosity	NOUN
inlawrev-3453	468	15	the	the	DET
inlawrev-3453	468	16	use	use	NOUN
inlawrev-3453	468	17	of	of	ADP
inlawrev-3453	468	18	outside	outside	ADJ
inlawrev-3453	468	19	auditors	auditor	NOUN
inlawrev-3453	468	20	has	have	AUX
inlawrev-3453	468	21	not	not	PART
inlawrev-3453	468	22	only	only	ADV
inlawrev-3453	468	23	affected	affect	VERB
inlawrev-3453	468	24	defense	defense	NOUN
inlawrev-3453	468	25	attorneys	attorney	NOUN
inlawrev-3453	468	26	'	'	PART
inlawrev-3453	468	27	legal	legal	ADJ
inlawrev-3453	468	28	ethics	ethic	NOUN
inlawrev-3453	468	29	,	,	PUNCT
inlawrev-3453	468	30	but	but	CCONJ
inlawrev-3453	468	31	it	it	PRON
inlawrev-3453	468	32	has	have	AUX
inlawrev-3453	468	33	also	also	ADV
inlawrev-3453	468	34	created	create	VERB
inlawrev-3453	468	35	animosity	animosity	NOUN
inlawrev-3453	468	36	between	between	ADP
inlawrev-3453	468	37	defense	defense	NOUN
inlawrev-3453	468	38	attorneys	attorney	NOUN
inlawrev-3453	468	39	and	and	CCONJ
inlawrev-3453	468	40	insurance	insurance	NOUN
inlawrev-3453	468	41	companies	company	NOUN
inlawrev-3453	468	42	.	.	PUNCT
inlawrev-3453	469	1	the	the	DET
inlawrev-3453	469	2	increased	increase	VERB
inlawrev-3453	469	3	use	use	NOUN
inlawrev-3453	469	4	ofoutside	ofoutside	NOUN
inlawrev-3453	469	5	auditors	auditor	NOUN
inlawrev-3453	469	6	is	be	AUX
inlawrev-3453	469	7	fraying	fray	VERB
inlawrev-3453	469	8	ties	tie	NOUN
inlawrev-3453	469	9	between	between	ADP
inlawrev-3453	469	10	defense	defense	NOUN
inlawrev-3453	469	11	attorneys	attorney	NOUN
inlawrev-3453	469	12	and	and	CCONJ
inlawrev-3453	469	13	insurers	insurer	NOUN
inlawrev-3453	469	14	.	.	PUNCT
inlawrev-3453	469	15	'	'	PUNCT
inlawrev-3453	470	1	15	15	NUM
inlawrev-3453	470	2	insurance	insurance	NOUN
inlawrev-3453	470	3	companies	company	NOUN
inlawrev-3453	470	4	insist	insist	VERB
inlawrev-3453	470	5	on	on	ADP
inlawrev-3453	470	6	conducting	conduct	VERB
inlawrev-3453	470	7	audits	audits	NOUN
inlawrev-3453	470	8	based	base	VERB
inlawrev-3453	470	9	on	on	ADP
inlawrev-3453	470	10	their	their	PRON
inlawrev-3453	470	11	perception	perception	NOUN
inlawrev-3453	470	12	that	that	SCONJ
inlawrev-3453	470	13	lawyers	lawyer	NOUN
inlawrev-3453	470	14	are	be	AUX
inlawrev-3453	470	15	overcharging	overcharge	VERB
inlawrev-3453	470	16	for	for	ADP
inlawrev-3453	470	17	their	their	PRON
inlawrev-3453	470	18	services	service	NOUN
inlawrev-3453	470	19	.	.	PUNCT
inlawrev-3453	470	20	"	"	PUNCT
inlawrev-3453	471	1	6	6	NUM
inlawrev-3453	471	2	however	however	ADV
inlawrev-3453	471	3	,	,	PUNCT
inlawrev-3453	471	4	lawyers	lawyer	NOUN
inlawrev-3453	471	5	perceive	perceive	VERB
inlawrev-3453	471	6	audits	audit	NOUN
inlawrev-3453	471	7	to	to	PART
inlawrev-3453	471	8	be	be	AUX
inlawrev-3453	471	9	arbitrary	arbitrary	ADJ
inlawrev-3453	471	10	.	.	PUNCT
inlawrev-3453	471	11	"	"	PUNCT
inlawrev-3453	472	1	7	7	NUM
inlawrev-3453	472	2	at	at	ADV
inlawrev-3453	472	3	least	least	ADV
inlawrev-3453	472	4	one	one	NUM
inlawrev-3453	472	5	defense	defense	NOUN
inlawrev-3453	472	6	attorney	attorney	NOUN
inlawrev-3453	472	7	believes	believe	VERB
inlawrev-3453	472	8	that	that	SCONJ
inlawrev-3453	472	9	no	no	DET
inlawrev-3453	472	10	other	other	ADJ
inlawrev-3453	472	11	single	single	ADJ
inlawrev-3453	472	12	issue	issue	NOUN
inlawrev-3453	472	13	"	"	PUNCT
inlawrev-3453	472	14	has	have	AUX
inlawrev-3453	472	15	more	more	ADV
inlawrev-3453	472	16	sharply	sharply	ADV
inlawrev-3453	472	17	divided	divide	VERB
inlawrev-3453	472	18	the	the	DET
inlawrev-3453	472	19	defense	defense	NOUN
inlawrev-3453	472	20	bar	bar	NOUN
inlawrev-3453	472	21	and	and	CCONJ
inlawrev-3453	472	22	the	the	DET
inlawrev-3453	472	23	insurance	insurance	NOUN
inlawrev-3453	472	24	industry	industry	NOUN
inlawrev-3453	472	25	.	.	PUNCT
inlawrev-3453	473	1	"	"	PUNCT
inlawrev-3453	473	2	"	"	PUNCT
inlawrev-3453	473	3	8	8	NUM
inlawrev-3453	473	4	audits	audit	NOUN
inlawrev-3453	473	5	are	be	AUX
inlawrev-3453	473	6	causing	cause	VERB
inlawrev-3453	473	7	such	such	DET
inlawrev-3453	473	8	a	a	DET
inlawrev-3453	473	9	great	great	ADJ
inlawrev-3453	473	10	chasm	chasm	NOUN
inlawrev-3453	473	11	because	because	SCONJ
inlawrev-3453	473	12	many	many	ADJ
inlawrev-3453	473	13	lawyers	lawyer	NOUN
inlawrev-3453	473	14	feel	feel	VERB
inlawrev-3453	473	15	that	that	SCONJ
inlawrev-3453	473	16	when	when	SCONJ
inlawrev-3453	473	17	their	their	PRON
inlawrev-3453	473	18	bills	bill	NOUN
inlawrev-3453	473	19	are	be	AUX
inlawrev-3453	473	20	continuously	continuously	ADV
inlawrev-3453	473	21	reviewed	review	VERB
inlawrev-3453	473	22	,	,	PUNCT
inlawrev-3453	473	23	their	their	PRON
inlawrev-3453	473	24	integrity	integrity	NOUN
inlawrev-3453	473	25	is	be	AUX
inlawrev-3453	473	26	being	be	AUX
inlawrev-3453	473	27	questioned	question	VERB
inlawrev-3453	473	28	.	.	PUNCT
inlawrev-3453	473	29	"	"	PUNCT
inlawrev-3453	474	1	9	9	NUM
inlawrev-3453	474	2	one	one	NUM
inlawrev-3453	474	3	such	such	ADJ
inlawrev-3453	474	4	defense	defense	NOUN
inlawrev-3453	474	5	attorney	attorney	NOUN
inlawrev-3453	474	6	believes	believe	VERB
inlawrev-3453	474	7	the	the	DET
inlawrev-3453	474	8	underlying	underlying	ADJ
inlawrev-3453	474	9	assumption	assumption	NOUN
inlawrev-3453	474	10	with	with	ADP
inlawrev-3453	474	11	audits	audits	NOUN
inlawrev-3453	474	12	is	be	AUX
inlawrev-3453	474	13	that	that	SCONJ
inlawrev-3453	474	14	lawyers	lawyer	NOUN
inlawrev-3453	474	15	can	can	AUX
inlawrev-3453	474	16	not	not	PART
inlawrev-3453	474	17	be	be	AUX
inlawrev-3453	474	18	trusted	trust	VERB
inlawrev-3453	474	19	—	—	PUNCT
inlawrev-3453	474	20	"	"	PUNCT
inlawrev-3453	474	21	all	all	DET
inlawrev-3453	474	22	lawyers	lawyer	NOUN
inlawrev-3453	474	23	cheat	cheat	VERB
inlawrev-3453	474	24	.	.	PUNCT
inlawrev-3453	474	25	"	"	PUNCT
inlawrev-3453	475	1	120	120	NUM
inlawrev-3453	475	2	other	other	ADJ
inlawrev-3453	475	3	defense	defense	NOUN
inlawrev-3453	475	4	attorneys	attorney	NOUN
inlawrev-3453	475	5	see	see	VERB
inlawrev-3453	475	6	outside	outside	ADP
inlawrev-3453	475	7	fee	fee	NOUN
inlawrev-3453	475	8	audits	audits	NOUN
inlawrev-3453	475	9	as	as	ADP
inlawrev-3453	475	10	personal	personal	ADJ
inlawrev-3453	475	11	attacks	attack	NOUN
inlawrev-3453	475	12	and	and	CCONJ
inlawrev-3453	475	13	liken	liken	VERB
inlawrev-3453	475	14	them	they	PRON
inlawrev-3453	475	15	to	to	ADP
inlawrev-3453	475	16	the	the	DET
inlawrev-3453	475	17	managed	manage	VERB
inlawrev-3453	475	18	care	care	NOUN
inlawrev-3453	475	19	systems	system	NOUN
inlawrev-3453	475	20	that	that	PRON
inlawrev-3453	475	21	subject	subject	VERB
inlawrev-3453	475	22	doctors	doctor	NOUN
inlawrev-3453	475	23	to	to	PART
inlawrev-3453	475	24	review	review	VERB
inlawrev-3453	475	25	committees	committee	NOUN
inlawrev-3453	475	26	that	that	PRON
inlawrev-3453	475	27	second	second	ADV
inlawrev-3453	475	28	guess	guess	VERB
inlawrev-3453	475	29	the	the	DET
inlawrev-3453	475	30	types	type	NOUN
inlawrev-3453	475	31	ofprocedures	ofprocedure	VERB
inlawrev-3453	475	32	doctors	doctor	NOUN
inlawrev-3453	475	33	deem	deem	VERB
inlawrev-3453	475	34	necessary	necessary	ADJ
inlawrev-3453	475	35	for	for	ADP
inlawrev-3453	475	36	their	their	PRON
inlawrev-3453	475	37	patients	patient	NOUN
inlawrev-3453	475	38	.	.	PUNCT
inlawrev-3453	476	1	m	m	VERB
inlawrev-3453	476	2	insurance	insurance	NOUN
inlawrev-3453	476	3	companies	company	NOUN
inlawrev-3453	476	4	deny	deny	VERB
inlawrev-3453	476	5	that	that	SCONJ
inlawrev-3453	476	6	questioning	question	VERB
inlawrev-3453	476	7	bills	bill	NOUN
inlawrev-3453	476	8	is	be	AUX
inlawrev-3453	476	9	a	a	DET
inlawrev-3453	476	10	personal	personal	ADJ
inlawrev-3453	476	11	attack	attack	NOUN
inlawrev-3453	476	12	on	on	ADP
inlawrev-3453	476	13	the	the	DET
inlawrev-3453	476	14	113	113	NUM
inlawrev-3453	476	15	.	.	PUNCT
inlawrev-3453	477	1	an	an	DET
inlawrev-3453	477	2	insurance	insurance	NOUN
inlawrev-3453	477	3	company	company	NOUN
inlawrev-3453	477	4	would	would	AUX
inlawrev-3453	477	5	have	have	VERB
inlawrev-3453	477	6	more	more	ADJ
inlawrev-3453	477	7	leeway	leeway	NOUN
inlawrev-3453	477	8	in	in	ADP
inlawrev-3453	477	9	attempting	attempt	VERB
inlawrev-3453	477	10	to	to	PART
inlawrev-3453	477	11	control	control	VERB
inlawrev-3453	477	12	the	the	DET
inlawrev-3453	477	13	strategy	strategy	NOUN
inlawrev-3453	477	14	and	and	CCONJ
inlawrev-3453	477	15	tactics	tactic	NOUN
inlawrev-3453	477	16	of	of	ADP
inlawrev-3453	477	17	the	the	DET
inlawrev-3453	477	18	case	case	NOUN
inlawrev-3453	477	19	if	if	SCONJ
inlawrev-3453	477	20	it	it	PRON
inlawrev-3453	477	21	is	be	AUX
inlawrev-3453	477	22	considered	consider	VERB
inlawrev-3453	477	23	a	a	DET
inlawrev-3453	477	24	co	co	NOUN
inlawrev-3453	477	25	-	-	NOUN
inlawrev-3453	477	26	client	client	NOUN
inlawrev-3453	477	27	.	.	PUNCT
inlawrev-3453	478	1	however	however	ADV
inlawrev-3453	478	2	,	,	PUNCT
inlawrev-3453	478	3	the	the	DET
inlawrev-3453	478	4	auditing	auditing	NOUN
inlawrev-3453	478	5	firm	firm	NOUN
inlawrev-3453	478	6	is	be	AUX
inlawrev-3453	478	7	not	not	PART
inlawrev-3453	478	8	a	a	DET
inlawrev-3453	478	9	co	co	NOUN
inlawrev-3453	478	10	-	-	NOUN
inlawrev-3453	478	11	client	client	NOUN
inlawrev-3453	478	12	and	and	CCONJ
inlawrev-3453	478	13	would	would	AUX
inlawrev-3453	478	14	have	have	VERB
inlawrev-3453	478	15	less	less	ADJ
inlawrev-3453	478	16	leeway	leeway	NOUN
inlawrev-3453	478	17	in	in	ADP
inlawrev-3453	478	18	attempting	attempt	VERB
inlawrev-3453	478	19	to	to	PART
inlawrev-3453	478	20	dictate	dictate	VERB
inlawrev-3453	478	21	strategy	strategy	NOUN
inlawrev-3453	478	22	and	and	CCONJ
inlawrev-3453	478	23	tactics	tactic	NOUN
inlawrev-3453	478	24	.	.	PUNCT
inlawrev-3453	479	1	1	1	NUM
inlawrev-3453	479	2	1	1	NUM
inlawrev-3453	479	3	4	4	NUM
inlawrev-3453	479	4	.	.	PUNCT
inlawrev-3453	480	1	see	see	VERB
inlawrev-3453	480	2	freeman	freeman	PROPN
inlawrev-3453	480	3	,	,	PUNCT
inlawrev-3453	480	4	supra	supra	PROPN
inlawrev-3453	480	5	note	note	PROPN
inlawrev-3453	480	6	65	65	NUM
inlawrev-3453	480	7	,	,	PUNCT
inlawrev-3453	480	8	at	at	ADP
inlawrev-3453	480	9	1	1	NUM
inlawrev-3453	480	10	1	1	NUM
inlawrev-3453	480	11	.	.	PUNCT
inlawrev-3453	480	12	1	1	NUM
inlawrev-3453	480	13	1	1	NUM
inlawrev-3453	480	14	5	5	NUM
inlawrev-3453	480	15	.	.	PUNCT
inlawrev-3453	481	1	see	see	PROPN
inlawrev-3453	481	2	geyelin	geyelin	PROPN
inlawrev-3453	481	3	,	,	PUNCT
inlawrev-3453	481	4	supra	supra	PROPN
inlawrev-3453	481	5	note	note	PROPN
inlawrev-3453	481	6	86	86	NUM
inlawrev-3453	481	7	,	,	PUNCT
inlawrev-3453	481	8	at	at	ADP
inlawrev-3453	481	9	al	al	PROPN
inlawrev-3453	481	10	;	;	PUNCT
inlawrev-3453	481	11	see	see	VERB
inlawrev-3453	481	12	also	also	ADV
inlawrev-3453	481	13	baker	baker	PROPN
inlawrev-3453	481	14	,	,	PUNCT
inlawrev-3453	481	15	supra	supra	PROPN
inlawrev-3453	481	16	note	note	PROPN
inlawrev-3453	481	17	25	25	NUM
inlawrev-3453	481	18	,	,	PUNCT
inlawrev-3453	481	19	at	at	ADP
inlawrev-3453	481	20	20	20	NUM
inlawrev-3453	481	21	(	(	PUNCT
inlawrev-3453	481	22	stating	state	VERB
inlawrev-3453	481	23	that	that	SCONJ
inlawrev-3453	481	24	audits	audits	NOUN
inlawrev-3453	481	25	are	be	AUX
inlawrev-3453	481	26	"	"	PUNCT
inlawrev-3453	481	27	effectively	effectively	ADV
inlawrev-3453	481	28	destroying	destroy	VERB
inlawrev-3453	481	29	the	the	DET
inlawrev-3453	481	30	relationship	relationship	NOUN
inlawrev-3453	481	31	between	between	ADP
inlawrev-3453	481	32	insurance	insurance	NOUN
inlawrev-3453	481	33	firms	firm	NOUN
inlawrev-3453	481	34	and	and	CCONJ
inlawrev-3453	481	35	the	the	DET
inlawrev-3453	481	36	legal	legal	ADJ
inlawrev-3453	481	37	profession	profession	NOUN
inlawrev-3453	481	38	"	"	PUNCT
inlawrev-3453	481	39	)	)	PUNCT
inlawrev-3453	481	40	(	(	PUNCT
inlawrev-3453	481	41	internal	internal	ADJ
inlawrev-3453	481	42	citations	citation	NOUN
inlawrev-3453	481	43	omitted	omit	VERB
inlawrev-3453	481	44	)	)	PUNCT
inlawrev-3453	481	45	.	.	PUNCT
inlawrev-3453	482	1	1	1	NUM
inlawrev-3453	482	2	1	1	NUM
inlawrev-3453	482	3	6	6	NUM
inlawrev-3453	482	4	.	.	PUNCT
inlawrev-3453	483	1	see	see	VERB
inlawrev-3453	483	2	baker	baker	PROPN
inlawrev-3453	483	3	,	,	PUNCT
inlawrev-3453	483	4	supra	supra	PROPN
inlawrev-3453	483	5	note	note	PROPN
inlawrev-3453	483	6	25	25	NUM
inlawrev-3453	483	7	,	,	PUNCT
inlawrev-3453	483	8	at	at	ADP
inlawrev-3453	483	9	23	23	NUM
inlawrev-3453	483	10	.	.	PUNCT
inlawrev-3453	484	1	117	117	NUM
inlawrev-3453	484	2	.	.	PUNCT
inlawrev-3453	485	1	see	see	VERB
inlawrev-3453	485	2	i	i	PRON
inlawrev-3453	485	3	d.	d.	PROPN
inlawrev-3453	485	4	1	1	NUM
inlawrev-3453	485	5	1	1	NUM
inlawrev-3453	485	6	8	8	NUM
inlawrev-3453	485	7	.	.	PUNCT
inlawrev-3453	486	1	brennan	brennan	PROPN
inlawrev-3453	486	2	,	,	PUNCT
inlawrev-3453	486	3	supra	supra	PROPN
inlawrev-3453	486	4	note	note	PROPN
inlawrev-3453	486	5	7	7	NUM
inlawrev-3453	486	6	,	,	PUNCT
inlawrev-3453	486	7	at	at	ADP
inlawrev-3453	486	8	a6	a6	NOUN
inlawrev-3453	486	9	(	(	PUNCT
inlawrev-3453	486	10	quoting	quote	VERB
inlawrev-3453	486	11	robert	robert	PROPN
inlawrev-3453	486	12	e.	e.	PROPN
inlawrev-3453	486	13	scott	scott	PROPN
inlawrev-3453	486	14	jr	jr	PROPN
inlawrev-3453	486	15	.	.	PROPN
inlawrev-3453	486	16	,	,	PUNCT
inlawrev-3453	486	17	a	a	DET
inlawrev-3453	486	18	partner	partner	NOUN
inlawrev-3453	486	19	in	in	ADP
inlawrev-3453	486	20	the	the	DET
inlawrev-3453	486	21	baltimore	baltimore	PROPN
inlawrev-3453	486	22	firm	firm	NOUN
inlawrev-3453	486	23	,	,	PUNCT
inlawrev-3453	486	24	semmes	semmes	PROPN
inlawrev-3453	486	25	,	,	PUNCT
inlawrev-3453	486	26	bowen	bowen	PROPN
inlawrev-3453	486	27	&	&	CCONJ
inlawrev-3453	486	28	semmes	semmes	PROPN
inlawrev-3453	486	29	,	,	PUNCT
inlawrev-3453	486	30	and	and	CCONJ
inlawrev-3453	486	31	president	president	PROPN
inlawrev-3453	486	32	ofthe	ofthe	PROPN
inlawrev-3453	486	33	defense	defense	PROPN
inlawrev-3453	486	34	research	research	PROPN
inlawrev-3453	486	35	institute	institute	PROPN
inlawrev-3453	486	36	,	,	PUNCT
inlawrev-3453	486	37	an	an	DET
inlawrev-3453	486	38	organization	organization	NOUN
inlawrev-3453	486	39	of	of	ADP
inlawrev-3453	486	40	2	2	NUM
inlawrev-3453	486	41	1	1	NUM
inlawrev-3453	486	42	,	,	PUNCT
inlawrev-3453	486	43	000	000	NUM
inlawrev-3453	486	44	insurance	insurance	NOUN
inlawrev-3453	486	45	defense	defense	NOUN
inlawrev-3453	486	46	attorneys	attorney	NOUN
inlawrev-3453	486	47	based	base	VERB
inlawrev-3453	486	48	in	in	ADP
inlawrev-3453	486	49	chicago	chicago	PROPN
inlawrev-3453	486	50	)	)	PUNCT
inlawrev-3453	486	51	;	;	PUNCT
inlawrev-3453	486	52	see	see	VERB
inlawrev-3453	486	53	also	also	ADV
inlawrev-3453	486	54	brennan	brennan	PROPN
inlawrev-3453	486	55	,	,	PUNCT
inlawrev-3453	486	56	supra	supra	PROPN
inlawrev-3453	486	57	note	note	PROPN
inlawrev-3453	486	58	6	6	NUM
inlawrev-3453	486	59	,	,	PUNCT
inlawrev-3453	486	60	at	at	ADP
inlawrev-3453	486	61	a	a	DET
inlawrev-3453	486	62	i	i	NOUN
inlawrev-3453	486	63	.	.	PUNCT
inlawrev-3453	487	1	1	1	NUM
inlawrev-3453	487	2	1	1	NUM
inlawrev-3453	487	3	9	9	NUM
inlawrev-3453	487	4	.	.	PUNCT
inlawrev-3453	488	1	see	see	VERB
inlawrev-3453	488	2	brennan	brennan	PROPN
inlawrev-3453	488	3	,	,	PUNCT
inlawrev-3453	488	4	supra	supra	PROPN
inlawrev-3453	488	5	note	note	PROPN
inlawrev-3453	488	6	6	6	NUM
inlawrev-3453	488	7	,	,	PUNCT
inlawrev-3453	488	8	at	at	ADP
inlawrev-3453	488	9	a	a	DET
inlawrev-3453	488	10	1	1	NUM
inlawrev-3453	488	11	.	.	PUNCT
inlawrev-3453	489	1	120	120	NUM
inlawrev-3453	489	2	.	.	PUNCT
inlawrev-3453	490	1	geyelin	geyelin	PROPN
inlawrev-3453	490	2	,	,	PUNCT
inlawrev-3453	490	3	supra	supra	PROPN
inlawrev-3453	490	4	note	note	PROPN
inlawrev-3453	490	5	86	86	NUM
inlawrev-3453	490	6	,	,	PUNCT
inlawrev-3453	490	7	at	at	ADP
inlawrev-3453	490	8	al	al	PROPN
inlawrev-3453	490	9	(	(	PUNCT
inlawrev-3453	490	10	quoting	quote	VERB
inlawrev-3453	490	11	terrance	terrance	PROPN
inlawrev-3453	490	12	c.	c.	PROPN
inlawrev-3453	490	13	sullivan	sullivan	PROPN
inlawrev-3453	490	14	,	,	PUNCT
inlawrev-3453	490	15	who	who	PRON
inlawrev-3453	490	16	worked	work	VERB
inlawrev-3453	490	17	as	as	ADP
inlawrev-3453	490	18	an	an	DET
inlawrev-3453	490	19	insurance	insurance	NOUN
inlawrev-3453	490	20	defense	defense	NOUN
inlawrev-3453	490	21	attorney	attorney	NOUN
inlawrev-3453	490	22	for	for	ADP
inlawrev-3453	490	23	fourteen	fourteen	NUM
inlawrev-3453	490	24	years	year	NOUN
inlawrev-3453	490	25	in	in	ADP
inlawrev-3453	490	26	atlanta	atlanta	PROPN
inlawrev-3453	490	27	,	,	PUNCT
inlawrev-3453	490	28	georgia	georgia	PROPN
inlawrev-3453	490	29	)	)	PUNCT
inlawrev-3453	490	30	.	.	PUNCT
inlawrev-3453	491	1	121	121	NUM
inlawrev-3453	491	2	.	.	PUNCT
inlawrev-3453	492	1	see	see	VERB
inlawrev-3453	492	2	brennan	brennan	PROPN
inlawrev-3453	492	3	,	,	PUNCT
inlawrev-3453	492	4	supra	supra	PROPN
inlawrev-3453	492	5	note	note	PROPN
inlawrev-3453	492	6	6	6	NUM
inlawrev-3453	492	7	,	,	PUNCT
inlawrev-3453	492	8	at	at	ADP
inlawrev-3453	492	9	a	a	DET
inlawrev-3453	492	10	1	1	NUM
inlawrev-3453	492	11	.	.	PUNCT
inlawrev-3453	492	12	2000	2000	NUM
inlawrev-3453	492	13	]	]	PUNCT
inlawrev-3453	492	14	fee	fee	NOUN
inlawrev-3453	492	15	audits	audits	NOUN
inlawrev-3453	492	16	193	193	NUM
inlawrev-3453	492	17	honesty	honesty	NOUN
inlawrev-3453	492	18	of	of	ADP
inlawrev-3453	492	19	the	the	DET
inlawrev-3453	492	20	lawyers	lawyer	NOUN
inlawrev-3453	492	21	.	.	PUNCT
inlawrev-3453	493	1	122	122	NUM
inlawrev-3453	493	2	insurers	insurer	NOUN
inlawrev-3453	493	3	are	be	AUX
inlawrev-3453	493	4	responsible	responsible	ADJ
inlawrev-3453	493	5	for	for	ADP
inlawrev-3453	493	6	paying	pay	VERB
inlawrev-3453	493	7	the	the	DET
inlawrev-3453	493	8	reasonable	reasonable	ADJ
inlawrev-3453	493	9	costs	cost	NOUN
inlawrev-3453	493	10	and	and	CCONJ
inlawrev-3453	493	11	expenses	expense	NOUN
inlawrev-3453	493	12	ofdefending	ofdefende	VERB
inlawrev-3453	493	13	claims	claim	NOUN
inlawrev-3453	493	14	.	.	PUNCT
inlawrev-3453	494	1	123	123	NUM
inlawrev-3453	494	2	they	they	PRON
inlawrev-3453	494	3	insist	insist	VERB
inlawrev-3453	494	4	that	that	SCONJ
inlawrev-3453	494	5	audits	audits	NOUN
inlawrev-3453	494	6	are	be	AUX
inlawrev-3453	494	7	a	a	DET
inlawrev-3453	494	8	means	means	NOUN
inlawrev-3453	494	9	of	of	ADP
inlawrev-3453	494	10	determining	determine	VERB
inlawrev-3453	494	11	which	which	DET
inlawrev-3453	494	12	costs	cost	NOUN
inlawrev-3453	494	13	are	be	AUX
inlawrev-3453	494	14	reasonable	reasonable	ADJ
inlawrev-3453	494	15	.	.	PUNCT
inlawrev-3453	495	1	124	124	NUM
inlawrev-3453	495	2	insurance	insurance	NOUN
inlawrev-3453	495	3	companies	company	NOUN
inlawrev-3453	495	4	claim	claim	VERB
inlawrev-3453	495	5	the	the	DET
inlawrev-3453	495	6	real	real	ADJ
inlawrev-3453	495	7	reason	reason	NOUN
inlawrev-3453	495	8	for	for	ADP
inlawrev-3453	495	9	auditing	auditing	NOUN
inlawrev-3453	495	10	is	be	AUX
inlawrev-3453	495	11	financial	financial	ADJ
inlawrev-3453	495	12	—	—	PUNCT
inlawrev-3453	495	13	controlling	control	VERB
inlawrev-3453	495	14	litigation	litigation	NOUN
inlawrev-3453	495	15	costs	cost	NOUN
inlawrev-3453	495	16	.	.	PUNCT
inlawrev-3453	496	1	125	125	NUM
inlawrev-3453	496	2	insurers	insurer	NOUN
inlawrev-3453	496	3	are	be	AUX
inlawrev-3453	496	4	aware	aware	ADJ
inlawrev-3453	496	5	of	of	ADP
inlawrev-3453	496	6	recent	recent	ADJ
inlawrev-3453	496	7	studies	study	NOUN
inlawrev-3453	496	8	that	that	PRON
inlawrev-3453	496	9	show	show	VERB
inlawrev-3453	496	10	that	that	SCONJ
inlawrev-3453	496	11	litigation	litigation	NOUN
inlawrev-3453	496	12	costs	cost	NOUN
inlawrev-3453	496	13	have	have	AUX
inlawrev-3453	496	14	risen	rise	VERB
inlawrev-3453	496	15	to	to	ADP
inlawrev-3453	496	16	between	between	ADP
inlawrev-3453	496	17	thirty	thirty	NUM
inlawrev-3453	496	18	percent	percent	NOUN
inlawrev-3453	496	19	and	and	CCONJ
inlawrev-3453	496	20	fifty	fifty	NUM
inlawrev-3453	496	21	percent	percent	NOUN
inlawrev-3453	496	22	of	of	ADP
inlawrev-3453	496	23	every	every	DET
inlawrev-3453	496	24	dollar	dollar	NOUN
inlawrev-3453	496	25	paid	pay	VERB
inlawrev-3453	496	26	out	out	ADP
inlawrev-3453	496	27	on	on	ADP
inlawrev-3453	496	28	claims	claim	NOUN
inlawrev-3453	496	29	.	.	PUNCT
inlawrev-3453	497	1	126	126	NUM
inlawrev-3453	497	2	insurers	insurer	NOUN
inlawrev-3453	497	3	,	,	PUNCT
inlawrev-3453	497	4	armed	arm	VERB
inlawrev-3453	497	5	with	with	ADP
inlawrev-3453	497	6	these	these	DET
inlawrev-3453	497	7	results	result	NOUN
inlawrev-3453	497	8	and	and	CCONJ
inlawrev-3453	497	9	confronted	confront	VERB
inlawrev-3453	497	10	with	with	ADP
inlawrev-3453	497	11	the	the	DET
inlawrev-3453	497	12	rash	rash	NOUN
inlawrev-3453	497	13	of	of	ADP
inlawrev-3453	497	14	headlines	headline	NOUN
inlawrev-3453	497	15	concerning	concern	VERB
inlawrev-3453	497	16	billing	billing	NOUN
inlawrev-3453	497	17	abuses	abuse	NOUN
inlawrev-3453	497	18	by	by	ADP
inlawrev-3453	497	19	law	law	NOUN
inlawrev-3453	497	20	firms	firm	NOUN
inlawrev-3453	497	21	,	,	PUNCT
inlawrev-3453	497	22	have	have	AUX
inlawrev-3453	497	23	employed	employ	VERB
inlawrev-3453	497	24	audits	audits	NOUN
inlawrev-3453	497	25	to	to	PART
inlawrev-3453	497	26	scrutinize	scrutinize	VERB
inlawrev-3453	497	27	attorneys	attorney	NOUN
inlawrev-3453	497	28	'	'	PART
inlawrev-3453	497	29	bills	bill	NOUN
inlawrev-3453	497	30	.	.	PUNCT
inlawrev-3453	498	1	insurance	insurance	NOUN
inlawrev-3453	498	2	companies	company	NOUN
inlawrev-3453	498	3	point	point	VERB
inlawrev-3453	498	4	to	to	ADP
inlawrev-3453	498	5	high	high	ADJ
inlawrev-3453	498	6	-	-	PUNCT
inlawrev-3453	498	7	profile	profile	NOUN
inlawrev-3453	498	8	cases	case	NOUN
inlawrev-3453	498	9	of	of	ADP
inlawrev-3453	498	10	billing	billing	NOUN
inlawrev-3453	498	11	abuses	abuse	NOUN
inlawrev-3453	498	12	in	in	ADP
inlawrev-3453	498	13	an	an	DET
inlawrev-3453	498	14	attempt	attempt	NOUN
inlawrev-3453	498	15	to	to	PART
inlawrev-3453	498	16	justify	justify	VERB
inlawrev-3453	498	17	their	their	PRON
inlawrev-3453	498	18	use	use	NOUN
inlawrev-3453	498	19	of	of	ADP
inlawrev-3453	498	20	audits	audits	NOUN
inlawrev-3453	498	21	.	.	PUNCT
inlawrev-3453	499	1	127	127	NUM
inlawrev-3453	499	2	for	for	ADP
inlawrev-3453	499	3	instance	instance	NOUN
inlawrev-3453	499	4	,	,	PUNCT
inlawrev-3453	499	5	in	in	ADP
inlawrev-3453	499	6	1996	1996	NUM
inlawrev-3453	499	7	,	,	PUNCT
inlawrev-3453	499	8	a	a	DET
inlawrev-3453	499	9	florida	florida	PROPN
inlawrev-3453	499	10	attorney	attorney	NOUN
inlawrev-3453	499	11	hired	hire	VERB
inlawrev-3453	499	12	by	by	ADP
inlawrev-3453	499	13	lloyd	lloyd	PROPN
inlawrev-3453	499	14	's	's	PART
inlawrev-3453	499	15	of	of	ADP
inlawrev-3453	499	16	london	london	PROPN
inlawrev-3453	499	17	insurance	insurance	NOUN
inlawrev-3453	499	18	company	company	NOUN
inlawrev-3453	499	19	was	be	AUX
inlawrev-3453	499	20	convicted	convict	VERB
inlawrev-3453	499	21	of	of	ADP
inlawrev-3453	499	22	fraudulently	fraudulently	ADV
inlawrev-3453	499	23	billing	bill	VERB
inlawrev-3453	499	24	the	the	DET
inlawrev-3453	499	25	company	company	NOUN
inlawrev-3453	499	26	$	$	SYM
inlawrev-3453	499	27	5	5	NUM
inlawrev-3453	499	28	million	million	NUM
inlawrev-3453	499	29	.	.	PUNCT
inlawrev-3453	500	1	128	128	NUM
inlawrev-3453	500	2	other	other	ADJ
inlawrev-3453	500	3	egregious	egregious	ADJ
inlawrev-3453	500	4	billing	billing	NOUN
inlawrev-3453	500	5	abuses	abuse	NOUN
inlawrev-3453	500	6	reported	report	VERB
inlawrev-3453	500	7	include	include	VERB
inlawrev-3453	500	8	lawyers	lawyer	NOUN
inlawrev-3453	500	9	overbilling	overbille	VERB
inlawrev-3453	500	10	insurance	insurance	NOUN
inlawrev-3453	500	11	companies	company	NOUN
inlawrev-3453	500	12	for	for	ADP
inlawrev-3453	500	13	four	four	NUM
inlawrev-3453	500	14	and	and	CCONJ
inlawrev-3453	500	15	one	one	NUM
inlawrev-3453	500	16	half	half	NOUN
inlawrev-3453	500	17	hours	hour	NOUN
inlawrev-3453	500	18	to	to	PART
inlawrev-3453	500	19	look	look	VERB
inlawrev-3453	500	20	up	up	ADP
inlawrev-3453	500	21	an	an	DET
inlawrev-3453	500	22	address	address	NOUN
inlawrev-3453	500	23	in	in	ADP
inlawrev-3453	500	24	a	a	DET
inlawrev-3453	500	25	library	library	NOUN
inlawrev-3453	500	26	,	,	PUNCT
inlawrev-3453	500	27	129	129	NUM
inlawrev-3453	500	28	for	for	ADP
inlawrev-3453	500	29	billing	bill	VERB
inlawrev-3453	500	30	a	a	DET
inlawrev-3453	500	31	total	total	NOUN
inlawrev-3453	500	32	of	of	ADP
inlawrev-3453	500	33	thirty	thirty	NUM
inlawrev-3453	500	34	-	-	PUNCT
inlawrev-3453	500	35	eight	eight	NUM
inlawrev-3453	500	36	hours	hour	NOUN
inlawrev-3453	500	37	in	in	ADP
inlawrev-3453	500	38	one	one	NUM
inlawrev-3453	500	39	day	day	NOUN
inlawrev-3453	500	40	,	,	PUNCT
inlawrev-3453	500	41	130	130	NUM
inlawrev-3453	500	42	and	and	CCONJ
inlawrev-3453	500	43	for	for	ADP
inlawrev-3453	500	44	billing	bill	VERB
inlawrev-3453	500	45	a	a	DET
inlawrev-3453	500	46	non	non	ADJ
inlawrev-3453	500	47	-	-	ADJ
inlawrev-3453	500	48	refundable	refundable	ADJ
inlawrev-3453	500	49	airline	airline	NOUN
inlawrev-3453	500	50	ticket	ticket	NOUN
inlawrev-3453	500	51	and	and	CCONJ
inlawrev-3453	500	52	a	a	DET
inlawrev-3453	500	53	tuxedo	tuxedo	NOUN
inlawrev-3453	500	54	rental	rental	NOUN
inlawrev-3453	500	55	when	when	SCONJ
inlawrev-3453	500	56	an	an	DET
inlawrev-3453	500	57	attorney	attorney	NOUN
inlawrev-3453	500	58	missed	miss	VERB
inlawrev-3453	500	59	an	an	DET
inlawrev-3453	500	60	out	out	ADV
inlawrev-3453	500	61	-	-	PUNCT
inlawrev-3453	500	62	of	of	ADP
inlawrev-3453	500	63	-	-	PUNCT
inlawrev-3453	500	64	town	town	NOUN
inlawrev-3453	500	65	wedding	wedding	NOUN
inlawrev-3453	500	66	due	due	ADP
inlawrev-3453	500	67	to	to	ADP
inlawrev-3453	500	68	a	a	DET
inlawrev-3453	500	69	trial	trial	NOUN
inlawrev-3453	500	70	continuance	continuance	NOUN
inlawrev-3453	500	71	.	.	PUNCT
inlawrev-3453	501	1	131	131	NUM
inlawrev-3453	501	2	instances	instance	NOUN
inlawrev-3453	501	3	such	such	ADJ
inlawrev-3453	501	4	as	as	ADP
inlawrev-3453	501	5	these	these	PRON
inlawrev-3453	501	6	and	and	CCONJ
inlawrev-3453	501	7	many	many	ADJ
inlawrev-3453	501	8	others	other	NOUN
inlawrev-3453	501	9	132	132	NUM
inlawrev-3453	501	10	seem	seem	VERB
inlawrev-3453	501	11	to	to	PART
inlawrev-3453	501	12	provide	provide	VERB
inlawrev-3453	501	13	sufficient	sufficient	ADJ
inlawrev-3453	501	14	justification	justification	NOUN
inlawrev-3453	501	15	for	for	SCONJ
inlawrev-3453	501	16	insurance	insurance	NOUN
inlawrev-3453	501	17	companies	company	NOUN
inlawrev-3453	501	18	to	to	PART
inlawrev-3453	501	19	audit	audit	VERB
inlawrev-3453	501	20	attorneys	attorney	NOUN
inlawrev-3453	501	21	'	'	PART
inlawrev-3453	501	22	bills	bill	NOUN
inlawrev-3453	501	23	.	.	PUNCT
inlawrev-3453	502	1	insurance	insurance	NOUN
inlawrev-3453	502	2	companies	company	NOUN
inlawrev-3453	502	3	have	have	AUX
inlawrev-3453	502	4	compiled	compile	VERB
inlawrev-3453	502	5	numerous	numerous	ADJ
inlawrev-3453	502	6	examples	example	NOUN
inlawrev-3453	502	7	of	of	ADP
inlawrev-3453	502	8	how	how	SCONJ
inlawrev-3453	502	9	some	some	DET
inlawrev-3453	502	10	attorneys	attorney	NOUN
inlawrev-3453	502	11	abuse	abuse	VERB
inlawrev-3453	502	12	the	the	DET
inlawrev-3453	502	13	ability	ability	NOUN
inlawrev-3453	502	14	to	to	PART
inlawrev-3453	502	15	bill	bill	NOUN
inlawrev-3453	502	16	insurance	insurance	NOUN
inlawrev-3453	502	17	company	company	NOUN
inlawrev-3453	502	18	clients	client	NOUN
inlawrev-3453	502	19	freely	freely	ADV
inlawrev-3453	502	20	and	and	CCONJ
inlawrev-3453	502	21	unchecked	unchecked	ADJ
inlawrev-3453	502	22	.	.	PUNCT
inlawrev-3453	503	1	thus	thus	ADV
inlawrev-3453	503	2	,	,	PUNCT
inlawrev-3453	503	3	insurance	insurance	NOUN
inlawrev-3453	503	4	companies	company	NOUN
inlawrev-3453	503	5	face	face	VERB
inlawrev-3453	503	6	a	a	DET
inlawrev-3453	503	7	dilemma	dilemma	NOUN
inlawrev-3453	503	8	—	—	PUNCT
inlawrev-3453	503	9	risk	risk	NOUN
inlawrev-3453	503	10	paying	pay	VERB
inlawrev-3453	503	11	fraudulent	fraudulent	ADJ
inlawrev-3453	503	12	bills	bill	NOUN
inlawrev-3453	503	13	by	by	ADP
inlawrev-3453	503	14	accepting	accept	VERB
inlawrev-3453	503	15	attorney	attorney	NOUN
inlawrev-3453	503	16	bills	bill	NOUN
inlawrev-3453	503	17	without	without	ADP
inlawrev-3453	503	18	question	question	NOUN
inlawrev-3453	503	19	or	or	CCONJ
inlawrev-3453	503	20	straining	strain	VERB
inlawrev-3453	503	21	the	the	DET
inlawrev-3453	503	22	relationship	relationship	NOUN
inlawrev-3453	503	23	1	1	NUM
inlawrev-3453	503	24	22	22	NUM
inlawrev-3453	503	25	.	.	PUNCT
inlawrev-3453	504	1	see	see	VERB
inlawrev-3453	504	2	shartel	shartel	NOUN
inlawrev-3453	504	3	,	,	PUNCT
inlawrev-3453	504	4	supra	supra	PROPN
inlawrev-3453	504	5	note	note	NOUN
inlawrev-3453	504	6	1	1	NUM
inlawrev-3453	504	7	,	,	PUNCT
inlawrev-3453	504	8	at	at	ADP
inlawrev-3453	504	9	20	20	NUM
inlawrev-3453	504	10	.	.	PUNCT
inlawrev-3453	505	1	insurance	insurance	NOUN
inlawrev-3453	505	2	companies	company	NOUN
inlawrev-3453	505	3	make	make	VERB
inlawrev-3453	505	4	the	the	DET
inlawrev-3453	505	5	claim	claim	NOUN
inlawrev-3453	505	6	that	that	SCONJ
inlawrev-3453	505	7	they	they	PRON
inlawrev-3453	505	8	are	be	AUX
inlawrev-3453	505	9	not	not	PART
inlawrev-3453	505	10	questioning	question	VERB
inlawrev-3453	505	11	the	the	DET
inlawrev-3453	505	12	honesty	honesty	NOUN
inlawrev-3453	505	13	of	of	ADP
inlawrev-3453	505	14	lawyers	lawyer	NOUN
inlawrev-3453	505	15	,	,	PUNCT
inlawrev-3453	505	16	but	but	CCONJ
inlawrev-3453	505	17	nonetheless	nonetheless	ADV
inlawrev-3453	505	18	,	,	PUNCT
inlawrev-3453	505	19	they	they	PRON
inlawrev-3453	505	20	employ	employ	VERB
inlawrev-3453	505	21	auditing	auditing	NOUN
inlawrev-3453	505	22	firms	firm	NOUN
inlawrev-3453	505	23	that	that	PRON
inlawrev-3453	505	24	promise	promise	VERB
inlawrev-3453	505	25	to	to	PART
inlawrev-3453	505	26	reduce	reduce	VERB
inlawrev-3453	505	27	bills	bill	NOUN
inlawrev-3453	505	28	by	by	ADP
inlawrev-3453	505	29	a	a	DET
inlawrev-3453	505	30	predetermined	predetermined	ADJ
inlawrev-3453	505	31	percent	percent	NOUN
inlawrev-3453	505	32	.	.	PUNCT
inlawrev-3453	506	1	promised	promise	VERB
inlawrev-3453	506	2	bill	bill	PROPN
inlawrev-3453	506	3	cuts	cut	NOUN
inlawrev-3453	506	4	"	"	PUNCT
inlawrev-3453	506	5	presume	presume	VERB
inlawrev-3453	506	6	[	[	X
inlawrev-3453	506	7	]	]	X
inlawrev-3453	506	8	that	that	SCONJ
inlawrev-3453	506	9	all	all	DET
inlawrev-3453	506	10	firms	firm	NOUN
inlawrev-3453	506	11	run	run	VERB
inlawrev-3453	506	12	their	their	PRON
inlawrev-3453	506	13	practice	practice	NOUN
inlawrev-3453	506	14	in	in	ADP
inlawrev-3453	506	15	an	an	DET
inlawrev-3453	506	16	inefficient	inefficient	ADJ
inlawrev-3453	506	17	manner	manner	NOUN
inlawrev-3453	506	18	[	[	X
inlawrev-3453	506	19	,	,	PUNCT
inlawrev-3453	506	20	]	]	X
inlawrev-3453	506	21	"	"	PUNCT
inlawrev-3453	506	22	and	and	CCONJ
inlawrev-3453	506	23	presume	presume	VERB
inlawrev-3453	506	24	that	that	SCONJ
inlawrev-3453	506	25	some	some	DET
inlawrev-3453	506	26	firms	firm	NOUN
inlawrev-3453	506	27	operate	operate	VERB
inlawrev-3453	506	28	dishonestly	dishonestly	ADV
inlawrev-3453	506	29	.	.	PUNCT
inlawrev-3453	507	1	baliga	baliga	ADJ
inlawrev-3453	507	2	,	,	PUNCT
inlawrev-3453	507	3	supra	supra	ADJ
inlawrev-3453	507	4	note	note	PROPN
inlawrev-3453	507	5	29	29	NUM
inlawrev-3453	507	6	,	,	PUNCT
inlawrev-3453	507	7	at	at	ADP
inlawrev-3453	507	8	197	197	NUM
inlawrev-3453	507	9	.	.	NOUN
inlawrev-3453	507	10	1	1	NUM
inlawrev-3453	507	11	23	23	NUM
inlawrev-3453	507	12	.	.	PUNCT
inlawrev-3453	508	1	see	see	VERB
inlawrev-3453	508	2	howard	howard	PROPN
inlawrev-3453	508	3	m.	m.	PROPN
inlawrev-3453	508	4	tollin	tollin	PROPN
inlawrev-3453	508	5	&	&	CCONJ
inlawrev-3453	508	6	tammy	tammy	PROPN
inlawrev-3453	508	7	feman	feman	PROPN
inlawrev-3453	508	8	,	,	PUNCT
inlawrev-3453	508	9	litigation	litigation	NOUN
inlawrev-3453	508	10	management	management	NOUN
inlawrev-3453	508	11	:	:	PUNCT
inlawrev-3453	508	12	what	what	PRON
inlawrev-3453	508	13	legal	legal	ADJ
inlawrev-3453	508	14	defense	defense	NOUN
inlawrev-3453	508	15	costs	cost	NOUN
inlawrev-3453	508	16	are	be	AUX
inlawrev-3453	508	17	reasonable	reasonable	ADJ
inlawrev-3453	508	18	and	and	CCONJ
inlawrev-3453	508	19	necessary	necessary	ADJ
inlawrev-3453	508	20	?	?	PUNCT
inlawrev-3453	508	21	,	,	PUNCT
inlawrev-3453	509	1	63	63	NUM
inlawrev-3453	509	2	def	def	ADJ
inlawrev-3453	509	3	.	.	PUNCT
inlawrev-3453	509	4	couns	couns	PROPN
inlawrev-3453	509	5	.	.	PUNCT
inlawrev-3453	510	1	j.	j.	PROPN
inlawrev-3453	510	2	529	529	PROPN
inlawrev-3453	510	3	,	,	PUNCT
inlawrev-3453	510	4	529	529	NUM
inlawrev-3453	510	5	(	(	PUNCT
inlawrev-3453	510	6	1996	1996	NUM
inlawrev-3453	510	7	)	)	PUNCT
inlawrev-3453	510	8	.	.	PUNCT
inlawrev-3453	511	1	124	124	NUM
inlawrev-3453	511	2	.	.	PUNCT
inlawrev-3453	512	1	see	see	VERB
inlawrev-3453	512	2	i	i	PRON
inlawrev-3453	512	3	d.	d.	PROPN
inlawrev-3453	512	4	at	at	ADP
inlawrev-3453	512	5	530	530	NUM
inlawrev-3453	512	6	.	.	PUNCT
inlawrev-3453	513	1	125	125	NUM
inlawrev-3453	513	2	.	.	PUNCT
inlawrev-3453	513	3	see	see	VERB
inlawrev-3453	513	4	shartel	shartel	NOUN
inlawrev-3453	513	5	,	,	PUNCT
inlawrev-3453	513	6	supra	supra	PROPN
inlawrev-3453	513	7	note	note	NOUN
inlawrev-3453	513	8	1	1	NUM
inlawrev-3453	513	9	,	,	PUNCT
inlawrev-3453	513	10	at	at	ADP
inlawrev-3453	513	11	20	20	NUM
inlawrev-3453	513	12	.	.	NOUN
inlawrev-3453	513	13	1	1	NUM
inlawrev-3453	513	14	26	26	NUM
inlawrev-3453	513	15	.	.	PUNCT
inlawrev-3453	514	1	see	see	VERB
inlawrev-3453	514	2	martin	martin	PROPN
inlawrev-3453	514	3	,	,	PUNCT
inlawrev-3453	514	4	supra	supra	PROPN
inlawrev-3453	514	5	note	note	NOUN
inlawrev-3453	514	6	2	2	NUM
inlawrev-3453	514	7	,	,	PUNCT
inlawrev-3453	514	8	at	at	ADP
inlawrev-3453	514	9	355	355	NUM
inlawrev-3453	514	10	.	.	PUNCT
inlawrev-3453	515	1	regardless	regardless	ADV
inlawrev-3453	515	2	of	of	ADP
inlawrev-3453	515	3	the	the	DET
inlawrev-3453	515	4	exact	exact	ADJ
inlawrev-3453	515	5	amount	amount	NOUN
inlawrev-3453	515	6	,	,	PUNCT
inlawrev-3453	515	7	"	"	PUNCT
inlawrev-3453	515	8	it	it	PRON
inlawrev-3453	515	9	[	[	X
inlawrev-3453	515	10	is	be	AUX
inlawrev-3453	515	11	]	]	X
inlawrev-3453	515	12	clear	clear	ADJ
inlawrev-3453	515	13	that	that	SCONJ
inlawrev-3453	515	14	legal	legal	ADJ
inlawrev-3453	515	15	fees	fee	NOUN
inlawrev-3453	515	16	[	[	X
inlawrev-3453	515	17	are	be	AUX
inlawrev-3453	515	18	]	]	PUNCT
inlawrev-3453	515	19	growing	grow	VERB
inlawrev-3453	515	20	while	while	SCONJ
inlawrev-3453	515	21	premium	premium	NOUN
inlawrev-3453	515	22	and	and	CCONJ
inlawrev-3453	515	23	investment	investment	NOUN
inlawrev-3453	515	24	dollars	dollar	NOUN
inlawrev-3453	515	25	to	to	PART
inlawrev-3453	515	26	pay	pay	VERB
inlawrev-3453	515	27	those	those	DET
inlawrev-3453	515	28	fees	fee	NOUN
inlawrev-3453	515	29	[	[	X
inlawrev-3453	515	30	are	be	AUX
inlawrev-3453	515	31	]	]	X
inlawrev-3453	515	32	decreasing	decrease	VERB
inlawrev-3453	515	33	.	.	PUNCT
inlawrev-3453	515	34	"	"	PUNCT
inlawrev-3453	516	1	baliga	baliga	ADJ
inlawrev-3453	516	2	,	,	PUNCT
inlawrev-3453	516	3	supra	supra	ADJ
inlawrev-3453	516	4	note	note	PROPN
inlawrev-3453	516	5	29	29	NUM
inlawrev-3453	516	6	,	,	PUNCT
inlawrev-3453	516	7	at	at	ADP
inlawrev-3453	516	8	190	190	NUM
inlawrev-3453	516	9	.	.	PUNCT
inlawrev-3453	517	1	"	"	PUNCT
inlawrev-3453	517	2	litigation	litigation	NOUN
inlawrev-3453	517	3	costs	cost	NOUN
inlawrev-3453	517	4	nationwide	nationwide	ADV
inlawrev-3453	517	5	had	have	AUX
inlawrev-3453	517	6	jumped	jump	VERB
inlawrev-3453	517	7	to	to	ADP
inlawrev-3453	517	8	34.8	34.8	NUM
inlawrev-3453	517	9	%	%	NOUN
inlawrev-3453	517	10	of	of	ADP
inlawrev-3453	517	11	total	total	ADJ
inlawrev-3453	517	12	losses	loss	NOUN
inlawrev-3453	517	13	paid	pay	VERB
inlawrev-3453	517	14	out	out	ADP
inlawrev-3453	517	15	in	in	ADP
inlawrev-3453	517	16	1	1	NUM
inlawrev-3453	517	17	994	994	NUM
inlawrev-3453	517	18	,	,	PUNCT
inlawrev-3453	517	19	from	from	ADP
inlawrev-3453	517	20	29.5	29.5	NUM
inlawrev-3453	517	21	%	%	NOUN
inlawrev-3453	517	22	in	in	ADP
inlawrev-3453	517	23	1	1	NUM
inlawrev-3453	517	24	988	988	NUM
inlawrev-3453	517	25	.	.	PUNCT
inlawrev-3453	517	26	"	"	PUNCT
inlawrev-3453	518	1	geyelin	geyelin	PROPN
inlawrev-3453	518	2	,	,	PUNCT
inlawrev-3453	518	3	supra	supra	PROPN
inlawrev-3453	518	4	note	note	PROPN
inlawrev-3453	518	5	86	86	NUM
inlawrev-3453	518	6	,	,	PUNCT
inlawrev-3453	518	7	at	at	ADP
inlawrev-3453	518	8	a	a	DET
inlawrev-3453	518	9	1	1	NUM
inlawrev-3453	518	10	.	.	PUNCT
inlawrev-3453	519	1	insurers	insurer	NOUN
inlawrev-3453	519	2	suspect	suspect	VERB
inlawrev-3453	519	3	that	that	SCONJ
inlawrev-3453	519	4	a	a	DET
inlawrev-3453	519	5	large	large	ADJ
inlawrev-3453	519	6	part	part	NOUN
inlawrev-3453	519	7	of	of	ADP
inlawrev-3453	519	8	that	that	DET
inlawrev-3453	519	9	increase	increase	NOUN
inlawrev-3453	519	10	is	be	AUX
inlawrev-3453	519	11	due	due	ADJ
inlawrev-3453	519	12	to	to	ADP
inlawrev-3453	519	13	excessive	excessive	ADJ
inlawrev-3453	519	14	billing	billing	NOUN
inlawrev-3453	519	15	by	by	ADP
inlawrev-3453	519	16	lawyers	lawyer	NOUN
inlawrev-3453	519	17	.	.	PUNCT
inlawrev-3453	520	1	see	see	VERB
inlawrev-3453	520	2	i	i	PRON
inlawrev-3453	520	3	d.	d.	PROPN
inlawrev-3453	520	4	1	1	NUM
inlawrev-3453	520	5	27	27	NUM
inlawrev-3453	520	6	.	.	PUNCT
inlawrev-3453	521	1	see	see	VERB
inlawrev-3453	521	2	martin	martin	PROPN
inlawrev-3453	521	3	,	,	PUNCT
inlawrev-3453	521	4	supra	supra	PROPN
inlawrev-3453	521	5	note	note	NOUN
inlawrev-3453	521	6	2	2	NUM
inlawrev-3453	521	7	,	,	PUNCT
inlawrev-3453	521	8	at	at	ADP
inlawrev-3453	521	9	36	36	NUM
inlawrev-3453	521	10	1	1	NUM
inlawrev-3453	521	11	.	.	PUNCT
inlawrev-3453	522	1	128	128	NUM
inlawrev-3453	522	2	.	.	PUNCT
inlawrev-3453	523	1	see	see	PROPN
inlawrev-3453	523	2	geyelin	geyelin	PROPN
inlawrev-3453	523	3	,	,	PUNCT
inlawrev-3453	523	4	supra	supra	PROPN
inlawrev-3453	523	5	note	note	PROPN
inlawrev-3453	523	6	86	86	NUM
inlawrev-3453	523	7	,	,	PUNCT
inlawrev-3453	523	8	at	at	ADP
inlawrev-3453	523	9	al	al	PROPN
inlawrev-3453	523	10	;	;	PUNCT
inlawrev-3453	523	11	martin	martin	PROPN
inlawrev-3453	523	12	,	,	PUNCT
inlawrev-3453	523	13	supra	supra	PROPN
inlawrev-3453	523	14	note	note	NOUN
inlawrev-3453	523	15	2	2	NUM
inlawrev-3453	523	16	,	,	PUNCT
inlawrev-3453	523	17	at	at	ADP
inlawrev-3453	523	18	361	361	NUM
inlawrev-3453	523	19	.	.	NOUN
inlawrev-3453	523	20	1	1	NUM
inlawrev-3453	523	21	29	29	NUM
inlawrev-3453	523	22	.	.	PUNCT
inlawrev-3453	524	1	see	see	VERB
inlawrev-3453	524	2	geyelin	geyelin	PROPN
inlawrev-3453	524	3	,	,	PUNCT
inlawrev-3453	524	4	supra	supra	PROPN
inlawrev-3453	524	5	note	note	PROPN
inlawrev-3453	524	6	86	86	NUM
inlawrev-3453	524	7	,	,	PUNCT
inlawrev-3453	524	8	at	at	ADP
inlawrev-3453	524	9	a	a	DET
inlawrev-3453	524	10	i	i	NOUN
inlawrev-3453	524	11	.	.	PUNCT
inlawrev-3453	525	1	130	130	NUM
inlawrev-3453	525	2	.	.	PUNCT
inlawrev-3453	525	3	see	see	VERB
inlawrev-3453	525	4	i	i	PRON
inlawrev-3453	525	5	d.	d.	PROPN
inlawrev-3453	525	6	131	131	NUM
inlawrev-3453	525	7	.	.	PUNCT
inlawrev-3453	526	1	see	see	VERB
inlawrev-3453	526	2	martin	martin	PROPN
inlawrev-3453	526	3	,	,	PUNCT
inlawrev-3453	526	4	supra	supra	PROPN
inlawrev-3453	526	5	note	note	NOUN
inlawrev-3453	526	6	2	2	NUM
inlawrev-3453	526	7	,	,	PUNCT
inlawrev-3453	526	8	at	at	ADP
inlawrev-3453	526	9	361	361	NUM
inlawrev-3453	526	10	.	.	PUNCT
inlawrev-3453	526	11	1	1	NUM
inlawrev-3453	526	12	32	32	NUM
inlawrev-3453	526	13	.	.	PUNCT
inlawrev-3453	527	1	see	see	VERB
inlawrev-3453	527	2	seigneur	seigneur	NOUN
inlawrev-3453	527	3	,	,	PUNCT
inlawrev-3453	527	4	supra	supra	PROPN
inlawrev-3453	527	5	note	note	PROPN
inlawrev-3453	527	6	27	27	NUM
inlawrev-3453	527	7	,	,	PUNCT
inlawrev-3453	527	8	at	at	ADP
inlawrev-3453	527	9	6	6	NUM
inlawrev-3453	527	10	-	-	SYM
inlawrev-3453	527	11	7	7	NUM
inlawrev-3453	527	12	.	.	PUNCT
inlawrev-3453	527	13	other	other	ADJ
inlawrev-3453	527	14	examples	example	NOUN
inlawrev-3453	527	15	of	of	ADP
inlawrev-3453	527	16	outrageous	outrageous	ADJ
inlawrev-3453	527	17	overbilling	overbilling	NOUN
inlawrev-3453	527	18	include	include	VERB
inlawrev-3453	527	19	charging	charge	VERB
inlawrev-3453	527	20	clients	client	NOUN
inlawrev-3453	527	21	for	for	ADP
inlawrev-3453	527	22	lost	lose	VERB
inlawrev-3453	527	23	money	money	NOUN
inlawrev-3453	527	24	when	when	SCONJ
inlawrev-3453	527	25	an	an	DET
inlawrev-3453	527	26	employee	employee	NOUN
inlawrev-3453	527	27	's	's	PART
inlawrev-3453	527	28	purse	purse	NOUN
inlawrev-3453	527	29	was	be	AUX
inlawrev-3453	527	30	stolen	steal	VERB
inlawrev-3453	527	31	during	during	ADP
inlawrev-3453	527	32	an	an	DET
inlawrev-3453	527	33	out	out	ADJ
inlawrev-3453	527	34	-	-	PUNCT
inlawrev-3453	527	35	of	of	ADP
inlawrev-3453	527	36	-	-	PUNCT
inlawrev-3453	527	37	town	town	NOUN
inlawrev-3453	527	38	deposition	deposition	NOUN
inlawrev-3453	527	39	and	and	CCONJ
inlawrev-3453	527	40	weekend	weekend	NOUN
inlawrev-3453	527	41	late	late	ADJ
inlawrev-3453	527	42	-	-	PUNCT
inlawrev-3453	527	43	night	night	NOUN
inlawrev-3453	527	44	limousine	limousine	NOUN
inlawrev-3453	527	45	service	service	NOUN
inlawrev-3453	527	46	,	,	PUNCT
inlawrev-3453	527	47	including	include	VERB
inlawrev-3453	527	48	a	a	DET
inlawrev-3453	527	49	gratuity	gratuity	NOUN
inlawrev-3453	527	50	,	,	PUNCT
inlawrev-3453	527	51	an	an	DET
inlawrev-3453	527	52	additional	additional	ADJ
inlawrev-3453	527	53	tip	tip	NOUN
inlawrev-3453	527	54	,	,	PUNCT
inlawrev-3453	527	55	and	and	CCONJ
inlawrev-3453	527	56	a	a	DET
inlawrev-3453	527	57	"	"	PUNCT
inlawrev-3453	527	58	special	special	ADJ
inlawrev-3453	527	59	order	order	NOUN
inlawrev-3453	527	60	"	"	PUNCT
inlawrev-3453	527	61	for	for	ADP
inlawrev-3453	527	62	an	an	DET
inlawrev-3453	527	63	attorney	attorney	NOUN
inlawrev-3453	527	64	.	.	PUNCT
inlawrev-3453	528	1	i	i	PRON
inlawrev-3453	528	2	d.	d.	PROPN
inlawrev-3453	528	3	194	194	NUM
inlawrev-3453	528	4	indiana	indiana	PROPN
inlawrev-3453	528	5	law	law	PROPN
inlawrev-3453	528	6	review	review	NOUN
inlawrev-3453	529	1	[	[	X
inlawrev-3453	529	2	vol	vol	NOUN
inlawrev-3453	529	3	.	.	PUNCT
inlawrev-3453	529	4	34:179	34:179	NUM
inlawrev-3453	529	5	with	with	ADP
inlawrev-3453	529	6	their	their	PRON
inlawrev-3453	529	7	defense	defense	NOUN
inlawrev-3453	529	8	attorneys	attorney	NOUN
inlawrev-3453	529	9	by	by	ADP
inlawrev-3453	529	10	auditing	audit	VERB
inlawrev-3453	529	11	the	the	DET
inlawrev-3453	529	12	legal	legal	ADJ
inlawrev-3453	529	13	bills	bill	NOUN
inlawrev-3453	529	14	,	,	PUNCT
inlawrev-3453	529	15	causing	cause	VERB
inlawrev-3453	529	16	attorneys	attorney	NOUN
inlawrev-3453	529	17	to	to	PART
inlawrev-3453	529	18	feel	feel	VERB
inlawrev-3453	529	19	mistrusted	mistrust	VERB
inlawrev-3453	529	20	.	.	PUNCT
inlawrev-3453	530	1	although	although	SCONJ
inlawrev-3453	530	2	obvious	obvious	ADJ
inlawrev-3453	530	3	problems	problem	NOUN
inlawrev-3453	530	4	exist	exist	VERB
inlawrev-3453	530	5	,	,	PUNCT
inlawrev-3453	530	6	the	the	DET
inlawrev-3453	530	7	increased	increase	VERB
inlawrev-3453	530	8	use	use	NOUN
inlawrev-3453	530	9	of	of	ADP
inlawrev-3453	530	10	outside	outside	ADJ
inlawrev-3453	530	11	auditors	auditor	NOUN
inlawrev-3453	530	12	is	be	AUX
inlawrev-3453	530	13	not	not	PART
inlawrev-3453	530	14	the	the	DET
inlawrev-3453	530	15	solution	solution	NOUN
inlawrev-3453	530	16	.	.	PUNCT
inlawrev-3453	531	1	audits	audit	NOUN
inlawrev-3453	531	2	have	have	AUX
inlawrev-3453	531	3	caused	cause	VERB
inlawrev-3453	531	4	a	a	DET
inlawrev-3453	531	5	dramatic	dramatic	ADJ
inlawrev-3453	531	6	decline	decline	NOUN
inlawrev-3453	531	7	in	in	ADP
inlawrev-3453	531	8	constructive	constructive	ADJ
inlawrev-3453	531	9	discussions	discussion	NOUN
inlawrev-3453	531	10	between	between	ADP
inlawrev-3453	531	11	insurance	insurance	NOUN
inlawrev-3453	531	12	companies	company	NOUN
inlawrev-3453	531	13	and	and	CCONJ
inlawrev-3453	531	14	defense	defense	NOUN
inlawrev-3453	531	15	attorneys	attorney	NOUN
inlawrev-3453	531	16	.	.	PUNCT
inlawrev-3453	532	1	133	133	NUM
inlawrev-3453	532	2	carriers	carrier	NOUN
inlawrev-3453	532	3	'	'	PART
inlawrev-3453	532	4	aggressive	aggressive	ADJ
inlawrev-3453	532	5	attempts	attempt	NOUN
inlawrev-3453	532	6	to	to	PART
inlawrev-3453	532	7	eliminate	eliminate	VERB
inlawrev-3453	532	8	fraudulent	fraudulent	ADJ
inlawrev-3453	532	9	billings	billing	NOUN
inlawrev-3453	532	10	have	have	AUX
inlawrev-3453	532	11	resulted	result	VERB
inlawrev-3453	532	12	in	in	ADP
inlawrev-3453	532	13	the	the	DET
inlawrev-3453	532	14	existence	existence	NOUN
inlawrev-3453	532	15	of	of	ADP
inlawrev-3453	532	16	unhealthy	unhealthy	ADJ
inlawrev-3453	532	17	tensions	tension	NOUN
inlawrev-3453	532	18	between	between	ADP
inlawrev-3453	532	19	insurance	insurance	NOUN
inlawrev-3453	532	20	carriers	carrier	NOUN
inlawrev-3453	532	21	and	and	CCONJ
inlawrev-3453	532	22	their	their	PRON
inlawrev-3453	532	23	outside	outside	ADJ
inlawrev-3453	532	24	defense	defense	NOUN
inlawrev-3453	532	25	counsel	counsel	NOUN
inlawrev-3453	532	26	.	.	PUNCT
inlawrev-3453	533	1	134	134	NUM
inlawrev-3453	533	2	b.	b.	PROPN
inlawrev-3453	533	3	audits	audits	PROPN
inlawrev-3453	533	4	create	create	VERB
inlawrev-3453	533	5	burdenfor	burdenfor	SCONJ
inlawrev-3453	533	6	insurance	insurance	NOUN
inlawrev-3453	533	7	defense	defense	NOUN
inlawrev-3453	533	8	attorneys	attorney	NOUN
inlawrev-3453	533	9	attorneys	attorney	NOUN
inlawrev-3453	533	10	'	'	PART
inlawrev-3453	533	11	discontent	discontent	NOUN
inlawrev-3453	533	12	with	with	ADP
inlawrev-3453	533	13	fee	fee	NOUN
inlawrev-3453	533	14	audits	audits	NOUN
inlawrev-3453	533	15	goes	go	VERB
inlawrev-3453	533	16	beyond	beyond	ADP
inlawrev-3453	533	17	their	their	PRON
inlawrev-3453	533	18	sense	sense	NOUN
inlawrev-3453	533	19	that	that	SCONJ
inlawrev-3453	533	20	the	the	DET
inlawrev-3453	533	21	audits	audits	NOUN
inlawrev-3453	533	22	are	be	AUX
inlawrev-3453	533	23	a	a	DET
inlawrev-3453	533	24	personal	personal	ADJ
inlawrev-3453	533	25	attack	attack	NOUN
inlawrev-3453	533	26	on	on	ADP
inlawrev-3453	533	27	their	their	PRON
inlawrev-3453	533	28	integrity	integrity	NOUN
inlawrev-3453	533	29	and	and	CCONJ
inlawrev-3453	533	30	honesty	honesty	NOUN
inlawrev-3453	533	31	.	.	PUNCT
inlawrev-3453	534	1	audits	audits	PROPN
inlawrev-3453	534	2	hit	hit	VERB
inlawrev-3453	534	3	lawyers	lawyer	NOUN
inlawrev-3453	534	4	where	where	SCONJ
inlawrev-3453	534	5	they	they	PRON
inlawrev-3453	534	6	are	be	AUX
inlawrev-3453	534	7	most	most	ADV
inlawrev-3453	534	8	vulnerable	vulnerable	ADJ
inlawrev-3453	534	9	—	—	PUNCT
inlawrev-3453	534	10	their	their	PRON
inlawrev-3453	534	11	time	time	NOUN
inlawrev-3453	534	12	.	.	PUNCT
inlawrev-3453	535	1	135	135	NUM
inlawrev-3453	535	2	bill	bill	NOUN
inlawrev-3453	535	3	cuts	cut	NOUN
inlawrev-3453	535	4	have	have	AUX
inlawrev-3453	535	5	forced	force	VERB
inlawrev-3453	535	6	attorneys	attorney	NOUN
inlawrev-3453	535	7	to	to	PART
inlawrev-3453	535	8	spend	spend	VERB
inlawrev-3453	535	9	more	more	ADJ
inlawrev-3453	535	10	time	time	NOUN
inlawrev-3453	535	11	trying	try	VERB
inlawrev-3453	535	12	to	to	PART
inlawrev-3453	535	13	get	get	AUX
inlawrev-3453	535	14	paid	pay	VERB
inlawrev-3453	535	15	than	than	ADP
inlawrev-3453	535	16	actually	actually	ADV
inlawrev-3453	535	17	working	work	VERB
inlawrev-3453	535	18	on	on	ADP
inlawrev-3453	535	19	files	file	NOUN
inlawrev-3453	535	20	.	.	PUNCT
inlawrev-3453	536	1	136	136	NUM
inlawrev-3453	536	2	some	some	DET
inlawrev-3453	536	3	attorneys	attorney	NOUN
inlawrev-3453	536	4	have	have	AUX
inlawrev-3453	536	5	complained	complain	VERB
inlawrev-3453	536	6	about	about	ADP
inlawrev-3453	536	7	spending	spend	VERB
inlawrev-3453	536	8	as	as	ADV
inlawrev-3453	536	9	much	much	ADV
inlawrev-3453	536	10	as	as	ADP
inlawrev-3453	536	11	one	one	NUM
inlawrev-3453	536	12	-	-	PUNCT
inlawrev-3453	536	13	third	third	NOUN
inlawrev-3453	536	14	of	of	ADP
inlawrev-3453	536	15	the	the	DET
inlawrev-3453	536	16	workday	workday	NOUN
inlawrev-3453	536	17	trying	try	VERB
inlawrev-3453	536	18	to	to	PART
inlawrev-3453	536	19	get	get	AUX
inlawrev-3453	536	20	paid	pay	VERB
inlawrev-3453	536	21	by	by	ADP
inlawrev-3453	536	22	insurance	insurance	NOUN
inlawrev-3453	536	23	companies	company	NOUN
inlawrev-3453	536	24	for	for	ADP
inlawrev-3453	536	25	work	work	NOUN
inlawrev-3453	536	26	performed	perform	VERB
inlawrev-3453	536	27	.	.	PUNCT
inlawrev-3453	537	1	137	137	NUM
inlawrev-3453	537	2	one	one	NUM
inlawrev-3453	537	3	firm	firm	NOUN
inlawrev-3453	537	4	even	even	ADV
inlawrev-3453	537	5	assigned	assign	VERB
inlawrev-3453	537	6	an	an	DET
inlawrev-3453	537	7	associate	associate	NOUN
inlawrev-3453	537	8	"	"	PUNCT
inlawrev-3453	537	9	to	to	PART
inlawrev-3453	537	10	do	do	VERB
inlawrev-3453	537	11	nothing	nothing	PRON
inlawrev-3453	537	12	but	but	SCONJ
inlawrev-3453	537	13	deal	deal	VERB
inlawrev-3453	537	14	with	with	ADP
inlawrev-3453	537	15	'	'	PUNCT
inlawrev-3453	537	16	silly	silly	ADJ
inlawrev-3453	537	17	billing	billing	NOUN
inlawrev-3453	537	18	questions	question	NOUN
inlawrev-3453	537	19	'	'	PUNCT
inlawrev-3453	537	20	from	from	ADP
inlawrev-3453	537	21	insurers	insurer	NOUN
inlawrev-3453	537	22	.	.	PUNCT
inlawrev-3453	537	23	"	"	PUNCT
inlawrev-3453	538	1	138	138	NUM
inlawrev-3453	538	2	if	if	SCONJ
inlawrev-3453	538	3	attorneys	attorney	NOUN
inlawrev-3453	538	4	wish	wish	VERB
inlawrev-3453	538	5	to	to	PART
inlawrev-3453	538	6	receive	receive	VERB
inlawrev-3453	538	7	payment	payment	NOUN
inlawrev-3453	538	8	for	for	ADP
inlawrev-3453	538	9	services	service	NOUN
inlawrev-3453	538	10	provided	provide	VERB
inlawrev-3453	538	11	but	but	CCONJ
inlawrev-3453	538	12	subsequently	subsequently	ADV
inlawrev-3453	538	13	cut	cut	VERB
inlawrev-3453	538	14	,	,	PUNCT
inlawrev-3453	538	15	they	they	PRON
inlawrev-3453	538	16	must	must	AUX
inlawrev-3453	538	17	spend	spend	VERB
inlawrev-3453	538	18	otherwise	otherwise	ADV
inlawrev-3453	538	19	billable	billable	ADJ
inlawrev-3453	538	20	hours	hour	NOUN
inlawrev-3453	538	21	pouring	pour	VERB
inlawrev-3453	538	22	over	over	ADP
inlawrev-3453	538	23	bill	bill	NOUN
inlawrev-3453	538	24	cuts	cut	NOUN
inlawrev-3453	538	25	and	and	CCONJ
inlawrev-3453	538	26	challenging	challenge	VERB
inlawrev-3453	538	27	them	they	PRON
inlawrev-3453	538	28	.	.	PUNCT
inlawrev-3453	539	1	139	139	NUM
inlawrev-3453	539	2	the	the	DET
inlawrev-3453	539	3	increased	increase	VERB
inlawrev-3453	539	4	use	use	NOUN
inlawrev-3453	539	5	of	of	ADP
inlawrev-3453	539	6	bill	bill	NOUN
inlawrev-3453	539	7	auditing	auditing	NOUN
inlawrev-3453	539	8	has	have	AUX
inlawrev-3453	539	9	created	create	VERB
inlawrev-3453	539	10	a	a	DET
inlawrev-3453	539	11	tremendous	tremendous	ADJ
inlawrev-3453	539	12	administrative	administrative	ADJ
inlawrev-3453	539	13	burden	burden	NOUN
inlawrev-3453	539	14	on	on	ADP
inlawrev-3453	539	15	attorneys	attorney	NOUN
inlawrev-3453	539	16	.	.	PUNCT
inlawrev-3453	540	1	140	140	NUM
inlawrev-3453	540	2	the	the	DET
inlawrev-3453	540	3	loss	loss	NOUN
inlawrev-3453	540	4	of	of	ADP
inlawrev-3453	540	5	otherwise	otherwise	ADV
inlawrev-3453	540	6	billable	billable	ADJ
inlawrev-3453	540	7	time	time	NOUN
inlawrev-3453	540	8	has	have	AUX
inlawrev-3453	540	9	made	make	VERB
inlawrev-3453	540	10	insurance	insurance	NOUN
inlawrev-3453	540	11	defense	defense	NOUN
inlawrev-3453	540	12	an	an	DET
inlawrev-3453	540	13	unprofitable	unprofitable	ADJ
inlawrev-3453	540	14	area	area	NOUN
inlawrev-3453	540	15	of	of	ADP
inlawrev-3453	540	16	law	law	NOUN
inlawrev-3453	540	17	.	.	PUNCT
inlawrev-3453	541	1	141	141	NUM
inlawrev-3453	541	2	insurance	insurance	NOUN
inlawrev-3453	541	3	defense	defense	NOUN
inlawrev-3453	541	4	traditionally	traditionally	ADV
inlawrev-3453	541	5	was	be	AUX
inlawrev-3453	541	6	"	"	PUNCT
inlawrev-3453	541	7	among	among	ADP
inlawrev-3453	541	8	the	the	DET
inlawrev-3453	541	9	thinnest	thin	ADJ
inlawrev-3453	541	10	profit	profit	NOUN
inlawrev-3453	541	11	margins	margin	NOUN
inlawrev-3453	541	12	in	in	ADP
inlawrev-3453	541	13	the	the	DET
inlawrev-3453	541	14	legal	legal	ADJ
inlawrev-3453	541	15	business	business	NOUN
inlawrev-3453	541	16	,	,	PUNCT
inlawrev-3453	541	17	"	"	PUNCT
inlawrev-3453	541	18	and	and	CCONJ
inlawrev-3453	541	19	the	the	DET
inlawrev-3453	541	20	increased	increase	VERB
inlawrev-3453	541	21	use	use	NOUN
inlawrev-3453	541	22	of	of	ADP
inlawrev-3453	541	23	fee	fee	NOUN
inlawrev-3453	541	24	audits	audits	NOUN
inlawrev-3453	541	25	has	have	AUX
inlawrev-3453	541	26	made	make	VERB
inlawrev-3453	541	27	it	it	PRON
inlawrev-3453	541	28	even	even	ADV
inlawrev-3453	541	29	more	more	ADV
inlawrev-3453	541	30	so	so	ADV
inlawrev-3453	541	31	.	.	PUNCT
inlawrev-3453	542	1	142	142	NUM
inlawrev-3453	542	2	insurance	insurance	NOUN
inlawrev-3453	542	3	defense	defense	NOUN
inlawrev-3453	542	4	attorneys	attorney	NOUN
inlawrev-3453	542	5	had	have	AUX
inlawrev-3453	542	6	already	already	ADV
inlawrev-3453	542	7	given	give	VERB
inlawrev-3453	542	8	insurance	insurance	NOUN
inlawrev-3453	542	9	companies	company	NOUN
inlawrev-3453	542	10	a	a	DET
inlawrev-3453	542	11	sweetheart	sweetheart	NOUN
inlawrev-3453	542	12	deal	deal	NOUN
inlawrev-3453	542	13	;	;	PUNCT
inlawrev-3453	542	14	they	they	PRON
inlawrev-3453	542	15	agreed	agree	VERB
inlawrev-3453	542	16	to	to	PART
inlawrev-3453	542	17	charge	charge	VERB
inlawrev-3453	542	18	1	1	NUM
inlawrev-3453	542	19	33	33	NUM
inlawrev-3453	542	20	.	.	PUNCT
inlawrev-3453	543	1	see	see	VERB
inlawrev-3453	543	2	brennan	brennan	PROPN
inlawrev-3453	543	3	,	,	PUNCT
inlawrev-3453	543	4	supra	supra	PROPN
inlawrev-3453	543	5	note	note	PROPN
inlawrev-3453	543	6	6	6	NUM
inlawrev-3453	543	7	,	,	PUNCT
inlawrev-3453	543	8	at	at	ADP
inlawrev-3453	543	9	al	al	PROPN
inlawrev-3453	543	10	.	.	PUNCT
inlawrev-3453	544	1	this	this	DET
inlawrev-3453	544	2	decline	decline	NOUN
inlawrev-3453	544	3	is	be	AUX
inlawrev-3453	544	4	contrary	contrary	ADJ
inlawrev-3453	544	5	to	to	ADP
inlawrev-3453	544	6	the	the	DET
inlawrev-3453	544	7	claimed	claim	VERB
inlawrev-3453	544	8	purpose	purpose	NOUN
inlawrev-3453	544	9	of	of	ADP
inlawrev-3453	544	10	audits	audits	NOUN
inlawrev-3453	544	11	.	.	PUNCT
inlawrev-3453	545	1	carriers	carrier	NOUN
inlawrev-3453	545	2	claim	claim	VERB
inlawrev-3453	545	3	the	the	DET
inlawrev-3453	545	4	purpose	purpose	NOUN
inlawrev-3453	545	5	of	of	ADP
inlawrev-3453	545	6	bill	bill	PROPN
inlawrev-3453	545	7	review	review	NOUN
inlawrev-3453	545	8	"	"	PUNCT
inlawrev-3453	545	9	is	be	AUX
inlawrev-3453	545	10	to	to	PART
inlawrev-3453	545	11	create	create	VERB
inlawrev-3453	545	12	a	a	DET
inlawrev-3453	545	13	dialogue	dialogue	NOUN
inlawrev-3453	545	14	with	with	ADP
inlawrev-3453	545	15	counsel	counsel	NOUN
inlawrev-3453	545	16	concerning	concern	VERB
inlawrev-3453	545	17	the	the	DET
inlawrev-3453	545	18	handling	handling	NOUN
inlawrev-3453	545	19	of	of	ADP
inlawrev-3453	545	20	cases	case	NOUN
inlawrev-3453	545	21	.	.	PUNCT
inlawrev-3453	545	22	"	"	PUNCT
inlawrev-3453	546	1	shartel	shartel	NOUN
inlawrev-3453	546	2	,	,	PUNCT
inlawrev-3453	546	3	supra	supra	PROPN
inlawrev-3453	546	4	note	note	NOUN
inlawrev-3453	546	5	1	1	NUM
inlawrev-3453	546	6	,	,	PUNCT
inlawrev-3453	546	7	at	at	ADP
inlawrev-3453	546	8	20	20	NUM
inlawrev-3453	546	9	.	.	NOUN
inlawrev-3453	546	10	1	1	NUM
inlawrev-3453	546	11	34	34	NUM
inlawrev-3453	546	12	.	.	PUNCT
inlawrev-3453	547	1	see	see	VERB
inlawrev-3453	547	2	baliga	baliga	ADJ
inlawrev-3453	547	3	,	,	PUNCT
inlawrev-3453	547	4	supra	supra	ADJ
inlawrev-3453	547	5	note	note	PROPN
inlawrev-3453	547	6	29	29	NUM
inlawrev-3453	547	7	,	,	PUNCT
inlawrev-3453	547	8	at	at	ADP
inlawrev-3453	547	9	1	1	NUM
inlawrev-3453	547	10	89	89	NUM
inlawrev-3453	547	11	(	(	PUNCT
inlawrev-3453	547	12	stating	state	VERB
inlawrev-3453	547	13	that	that	SCONJ
inlawrev-3453	547	14	outside	outside	ADJ
inlawrev-3453	547	15	audits	audits	NOUN
inlawrev-3453	547	16	create	create	VERB
inlawrev-3453	547	17	tensions	tension	NOUN
inlawrev-3453	547	18	between	between	ADP
inlawrev-3453	547	19	the	the	DET
inlawrev-3453	547	20	insurance	insurance	NOUN
inlawrev-3453	547	21	company	company	NOUN
inlawrev-3453	547	22	,	,	PUNCT
inlawrev-3453	547	23	the	the	DET
inlawrev-3453	547	24	auditing	auditing	NOUN
inlawrev-3453	547	25	firm	firm	NOUN
inlawrev-3453	547	26	,	,	PUNCT
inlawrev-3453	547	27	and	and	CCONJ
inlawrev-3453	547	28	the	the	DET
inlawrev-3453	547	29	defense	defense	NOUN
inlawrev-3453	547	30	attorneys	attorney	NOUN
inlawrev-3453	547	31	)	)	PUNCT
inlawrev-3453	547	32	;	;	PUNCT
inlawrev-3453	547	33	shartel	shartel	NOUN
inlawrev-3453	547	34	,	,	PUNCT
inlawrev-3453	547	35	supra	supra	PROPN
inlawrev-3453	547	36	note	note	NOUN
inlawrev-3453	547	37	1	1	NUM
inlawrev-3453	547	38	,	,	PUNCT
inlawrev-3453	547	39	at	at	ADP
inlawrev-3453	547	40	20	20	NUM
inlawrev-3453	547	41	.	.	PUNCT
inlawrev-3453	547	42	135	135	NUM
inlawrev-3453	547	43	.	.	PUNCT
inlawrev-3453	548	1	see	see	PROPN
inlawrev-3453	548	2	geyelin	geyelin	PROPN
inlawrev-3453	548	3	,	,	PUNCT
inlawrev-3453	548	4	supra	supra	PROPN
inlawrev-3453	548	5	note	note	PROPN
inlawrev-3453	548	6	86	86	NUM
inlawrev-3453	548	7	,	,	PUNCT
inlawrev-3453	548	8	at	at	ADP
inlawrev-3453	548	9	a	a	DET
inlawrev-3453	548	10	1	1	NUM
inlawrev-3453	548	11	.	.	PUNCT
inlawrev-3453	548	12	1	1	NUM
inlawrev-3453	548	13	36	36	NUM
inlawrev-3453	548	14	.	.	PUNCT
inlawrev-3453	549	1	see	see	VERB
inlawrev-3453	549	2	brennan	brennan	PROPN
inlawrev-3453	549	3	,	,	PUNCT
inlawrev-3453	549	4	supra	supra	PROPN
inlawrev-3453	549	5	note	note	PROPN
inlawrev-3453	549	6	6	6	NUM
inlawrev-3453	549	7	,	,	PUNCT
inlawrev-3453	549	8	at	at	ADP
inlawrev-3453	549	9	a	a	DET
inlawrev-3453	549	10	i	i	NOUN
inlawrev-3453	549	11	.	.	PUNCT
inlawrev-3453	550	1	137	137	NUM
inlawrev-3453	550	2	.	.	PUNCT
inlawrev-3453	551	1	see	see	PROPN
inlawrev-3453	551	2	geyelin	geyelin	PROPN
inlawrev-3453	551	3	,	,	PUNCT
inlawrev-3453	551	4	supra	supra	PROPN
inlawrev-3453	551	5	note	note	PROPN
inlawrev-3453	551	6	86	86	NUM
inlawrev-3453	551	7	,	,	PUNCT
inlawrev-3453	551	8	at	at	ADP
inlawrev-3453	551	9	al	al	PROPN
inlawrev-3453	551	10	.	.	PUNCT
inlawrev-3453	552	1	attorneys	attorney	NOUN
inlawrev-3453	552	2	are	be	AUX
inlawrev-3453	552	3	forced	force	VERB
inlawrev-3453	552	4	to	to	PART
inlawrev-3453	552	5	spend	spend	VERB
inlawrev-3453	552	6	time	time	NOUN
inlawrev-3453	552	7	getting	get	VERB
inlawrev-3453	552	8	prior	prior	ADJ
inlawrev-3453	552	9	authorization	authorization	NOUN
inlawrev-3453	552	10	from	from	ADP
inlawrev-3453	552	11	the	the	DET
inlawrev-3453	552	12	insurance	insurance	NOUN
inlawrev-3453	552	13	company	company	NOUN
inlawrev-3453	552	14	to	to	PART
inlawrev-3453	552	15	perform	perform	VERB
inlawrev-3453	552	16	simple	simple	ADJ
inlawrev-3453	552	17	tasks	task	NOUN
inlawrev-3453	552	18	,	,	PUNCT
inlawrev-3453	552	19	such	such	ADJ
inlawrev-3453	552	20	as	as	ADP
inlawrev-3453	552	21	research	research	NOUN
inlawrev-3453	552	22	requiring	require	VERB
inlawrev-3453	552	23	more	more	ADJ
inlawrev-3453	552	24	than	than	ADP
inlawrev-3453	552	25	two	two	NUM
inlawrev-3453	552	26	hours	hour	NOUN
inlawrev-3453	552	27	.	.	PUNCT
inlawrev-3453	553	1	see	see	VERB
inlawrev-3453	553	2	i	i	PRON
inlawrev-3453	553	3	d.	d.	PROPN
inlawrev-3453	553	4	additional	additional	ADJ
inlawrev-3453	553	5	time	time	NOUN
inlawrev-3453	553	6	is	be	AUX
inlawrev-3453	553	7	spent	spend	VERB
inlawrev-3453	553	8	reviewing	reviewing	NOUN
inlawrev-3453	553	9	cuts	cut	NOUN
inlawrev-3453	553	10	made	make	VERB
inlawrev-3453	553	11	by	by	ADP
inlawrev-3453	553	12	the	the	DET
inlawrev-3453	553	13	auditors	auditor	NOUN
inlawrev-3453	553	14	and	and	CCONJ
inlawrev-3453	553	15	responding	respond	VERB
inlawrev-3453	553	16	in	in	ADP
inlawrev-3453	553	17	an	an	DET
inlawrev-3453	553	18	attempt	attempt	NOUN
inlawrev-3453	553	19	to	to	PART
inlawrev-3453	553	20	receive	receive	VERB
inlawrev-3453	553	21	payment	payment	NOUN
inlawrev-3453	553	22	.	.	PUNCT
inlawrev-3453	554	1	see	see	VERB
inlawrev-3453	554	2	i	i	PRON
inlawrev-3453	554	3	d.	d.	PROPN
inlawrev-3453	554	4	138	138	NUM
inlawrev-3453	554	5	.	.	PUNCT
inlawrev-3453	555	1	shartel	shartel	PROPN
inlawrev-3453	555	2	,	,	PUNCT
inlawrev-3453	555	3	supra	supra	PROPN
inlawrev-3453	555	4	note	note	NOUN
inlawrev-3453	555	5	1	1	NUM
inlawrev-3453	555	6	,	,	PUNCT
inlawrev-3453	555	7	at	at	ADP
inlawrev-3453	555	8	19	19	NUM
inlawrev-3453	555	9	.	.	NOUN
inlawrev-3453	555	10	1	1	NUM
inlawrev-3453	555	11	39	39	NUM
inlawrev-3453	555	12	.	.	PUNCT
inlawrev-3453	556	1	see	see	VERB
inlawrev-3453	556	2	geyelin	geyelin	PROPN
inlawrev-3453	556	3	,	,	PUNCT
inlawrev-3453	556	4	supra	supra	PROPN
inlawrev-3453	556	5	note	note	PROPN
inlawrev-3453	556	6	86	86	NUM
inlawrev-3453	556	7	,	,	PUNCT
inlawrev-3453	556	8	at	at	ADP
inlawrev-3453	556	9	a	a	DET
inlawrev-3453	556	10	1	1	NUM
inlawrev-3453	556	11	.	.	PUNCT
inlawrev-3453	557	1	if	if	SCONJ
inlawrev-3453	557	2	the	the	DET
inlawrev-3453	557	3	attorney	attorney	NOUN
inlawrev-3453	557	4	wishes	wish	VERB
inlawrev-3453	557	5	to	to	PART
inlawrev-3453	557	6	challenge	challenge	VERB
inlawrev-3453	557	7	the	the	DET
inlawrev-3453	557	8	cuts	cut	NOUN
inlawrev-3453	557	9	,	,	PUNCT
inlawrev-3453	557	10	he	he	PRON
inlawrev-3453	557	11	often	often	ADV
inlawrev-3453	557	12	must	must	AUX
inlawrev-3453	557	13	appeal	appeal	VERB
inlawrev-3453	557	14	to	to	ADP
inlawrev-3453	557	15	the	the	DET
inlawrev-3453	557	16	auditing	auditing	NOUN
inlawrev-3453	557	17	firm	firm	NOUN
inlawrev-3453	557	18	first	first	ADV
inlawrev-3453	557	19	.	.	PUNCT
inlawrev-3453	558	1	if	if	SCONJ
inlawrev-3453	558	2	payment	payment	NOUN
inlawrev-3453	558	3	is	be	AUX
inlawrev-3453	558	4	again	again	ADV
inlawrev-3453	558	5	denied	deny	VERB
inlawrev-3453	558	6	,	,	PUNCT
inlawrev-3453	558	7	he	he	PRON
inlawrev-3453	558	8	can	can	AUX
inlawrev-3453	558	9	then	then	ADV
inlawrev-3453	558	10	appeal	appeal	VERB
inlawrev-3453	558	11	to	to	ADP
inlawrev-3453	558	12	the	the	DET
inlawrev-3453	558	13	insurance	insurance	NOUN
inlawrev-3453	558	14	company	company	NOUN
inlawrev-3453	558	15	directly	directly	ADV
inlawrev-3453	558	16	.	.	PUNCT
inlawrev-3453	559	1	see	see	VERB
inlawrev-3453	559	2	i	i	PRON
inlawrev-3453	559	3	d.	d.	PROPN
inlawrev-3453	559	4	1	1	NUM
inlawrev-3453	559	5	40	40	NUM
inlawrev-3453	559	6	.	.	PUNCT
inlawrev-3453	560	1	see	see	VERB
inlawrev-3453	560	2	samborn	samborn	ADJ
inlawrev-3453	560	3	,	,	PUNCT
inlawrev-3453	560	4	supra	supra	PROPN
inlawrev-3453	560	5	note	note	NOUN
inlawrev-3453	560	6	50	50	NUM
inlawrev-3453	560	7	,	,	PUNCT
inlawrev-3453	560	8	at	at	ADP
inlawrev-3453	560	9	3	3	NUM
inlawrev-3453	560	10	1	1	NUM
inlawrev-3453	560	11	.	.	PUNCT
inlawrev-3453	561	1	attorneys	attorney	NOUN
inlawrev-3453	561	2	must	must	AUX
inlawrev-3453	561	3	spend	spend	VERB
inlawrev-3453	561	4	time	time	NOUN
inlawrev-3453	561	5	writing	write	VERB
inlawrev-3453	561	6	detailed	detailed	ADJ
inlawrev-3453	561	7	bills	bill	NOUN
inlawrev-3453	561	8	and	and	CCONJ
inlawrev-3453	561	9	disputing	dispute	VERB
inlawrev-3453	561	10	bill	bill	NOUN
inlawrev-3453	561	11	cuts	cut	NOUN
inlawrev-3453	561	12	.	.	PUNCT
inlawrev-3453	562	1	see	see	VERB
inlawrev-3453	562	2	i	i	PRON
inlawrev-3453	562	3	d.	d.	PROPN
inlawrev-3453	562	4	141	141	NUM
inlawrev-3453	562	5	.	.	PUNCT
inlawrev-3453	563	1	see	see	VERB
inlawrev-3453	563	2	brennan	brennan	PROPN
inlawrev-3453	563	3	,	,	PUNCT
inlawrev-3453	563	4	supra	supra	PROPN
inlawrev-3453	563	5	note	note	PROPN
inlawrev-3453	563	6	6	6	NUM
inlawrev-3453	563	7	,	,	PUNCT
inlawrev-3453	563	8	at	at	ADP
inlawrev-3453	563	9	a	a	DET
inlawrev-3453	563	10	1	1	NUM
inlawrev-3453	563	11	.	.	PUNCT
inlawrev-3453	563	12	142	142	NUM
inlawrev-3453	563	13	.	.	PUNCT
inlawrev-3453	564	1	geyelin	geyelin	PROPN
inlawrev-3453	564	2	,	,	PUNCT
inlawrev-3453	564	3	supra	supra	PROPN
inlawrev-3453	564	4	note	note	PROPN
inlawrev-3453	564	5	86	86	NUM
inlawrev-3453	564	6	,	,	PUNCT
inlawrev-3453	564	7	at	at	ADP
inlawrev-3453	564	8	al	al	PROPN
inlawrev-3453	564	9	.	.	PROPN
inlawrev-3453	564	10	2000	2000	NUM
inlawrev-3453	564	11	]	]	PUNCT
inlawrev-3453	564	12	fee	fee	NOUN
inlawrev-3453	564	13	audits	audits	NOUN
inlawrev-3453	564	14	195	195	NUM
inlawrev-3453	564	15	carriers	carrier	NOUN
inlawrev-3453	564	16	a	a	DET
inlawrev-3453	564	17	lower	low	ADJ
inlawrev-3453	564	18	hourly	hourly	ADJ
inlawrev-3453	564	19	fee	fee	NOUN
inlawrev-3453	564	20	in	in	ADP
inlawrev-3453	564	21	exchange	exchange	NOUN
inlawrev-3453	564	22	for	for	ADP
inlawrev-3453	564	23	a	a	DET
inlawrev-3453	564	24	high	high	ADJ
inlawrev-3453	564	25	-	-	PUNCT
inlawrev-3453	564	26	volume	volume	NOUN
inlawrev-3453	564	27	of	of	ADP
inlawrev-3453	564	28	caseloads	caseload	NOUN
inlawrev-3453	564	29	and	and	CCONJ
inlawrev-3453	564	30	predictability	predictability	NOUN
inlawrev-3453	564	31	of	of	ADP
inlawrev-3453	564	32	payment	payment	NOUN
inlawrev-3453	564	33	.	.	PUNCT
inlawrev-3453	565	1	143	143	NUM
inlawrev-3453	565	2	the	the	DET
inlawrev-3453	565	3	use	use	NOUN
inlawrev-3453	565	4	of	of	ADP
inlawrev-3453	565	5	fee	fee	NOUN
inlawrev-3453	565	6	audits	audits	NOUN
inlawrev-3453	565	7	is	be	AUX
inlawrev-3453	565	8	eroding	erode	VERB
inlawrev-3453	565	9	this	this	DET
inlawrev-3453	565	10	arrangement	arrangement	NOUN
inlawrev-3453	565	11	by	by	ADP
inlawrev-3453	565	12	making	make	VERB
inlawrev-3453	565	13	payments	payment	NOUN
inlawrev-3453	565	14	time	time	NOUN
inlawrev-3453	565	15	consuming	consume	VERB
inlawrev-3453	565	16	and	and	CCONJ
inlawrev-3453	565	17	less	less	ADJ
inlawrev-3453	565	18	than	than	ADP
inlawrev-3453	565	19	predictable	predictable	ADJ
inlawrev-3453	565	20	.	.	PUNCT
inlawrev-3453	566	1	144	144	NUM
inlawrev-3453	566	2	the	the	DET
inlawrev-3453	566	3	costs	cost	NOUN
inlawrev-3453	566	4	of	of	ADP
inlawrev-3453	566	5	fighting	fight	VERB
inlawrev-3453	566	6	bill	bill	NOUN
inlawrev-3453	566	7	cuts	cut	NOUN
inlawrev-3453	566	8	often	often	ADV
inlawrev-3453	566	9	outweigh	outweigh	VERB
inlawrev-3453	566	10	the	the	DET
inlawrev-3453	566	11	benefits	benefit	NOUN
inlawrev-3453	566	12	gained	gain	VERB
inlawrev-3453	566	13	by	by	ADP
inlawrev-3453	566	14	the	the	DET
inlawrev-3453	566	15	cuts	cut	NOUN
inlawrev-3453	566	16	themselves	themselves	PRON
inlawrev-3453	566	17	.	.	PUNCT
inlawrev-3453	567	1	145	145	NUM
inlawrev-3453	567	2	c.	c.	NOUN
inlawrev-3453	567	3	diminished	diminish	VERB
inlawrev-3453	567	4	quality	quality	NOUN
inlawrev-3453	567	5	ofrepresentationfor	ofrepresentationfor	ADP
inlawrev-3453	567	6	insurance	insurance	NOUN
inlawrev-3453	567	7	defense	defense	NOUN
inlawrev-3453	567	8	the	the	DET
inlawrev-3453	567	9	increased	increase	VERB
inlawrev-3453	567	10	burden	burden	NOUN
inlawrev-3453	567	11	audits	audit	NOUN
inlawrev-3453	567	12	have	have	AUX
inlawrev-3453	567	13	placed	place	VERB
inlawrev-3453	567	14	on	on	ADP
inlawrev-3453	567	15	insurance	insurance	NOUN
inlawrev-3453	567	16	defense	defense	NOUN
inlawrev-3453	567	17	attorneys	attorney	NOUN
inlawrev-3453	567	18	has	have	AUX
inlawrev-3453	567	19	caused	cause	VERB
inlawrev-3453	567	20	many	many	ADJ
inlawrev-3453	567	21	insurance	insurance	NOUN
inlawrev-3453	567	22	defense	defense	NOUN
inlawrev-3453	567	23	attorneys	attorney	NOUN
inlawrev-3453	567	24	to	to	PART
inlawrev-3453	567	25	leave	leave	VERB
inlawrev-3453	567	26	the	the	DET
inlawrev-3453	567	27	practice	practice	NOUN
inlawrev-3453	567	28	.	.	PUNCT
inlawrev-3453	568	1	many	many	ADJ
inlawrev-3453	568	2	defense	defense	NOUN
inlawrev-3453	568	3	firms	firm	NOUN
inlawrev-3453	568	4	and	and	CCONJ
inlawrev-3453	568	5	individual	individual	ADJ
inlawrev-3453	568	6	attorneys	attorney	NOUN
inlawrev-3453	568	7	are	be	AUX
inlawrev-3453	568	8	switching	switch	VERB
inlawrev-3453	568	9	sides	side	NOUN
inlawrev-3453	568	10	of	of	ADP
inlawrev-3453	568	11	the	the	DET
inlawrev-3453	568	12	bar	bar	NOUN
inlawrev-3453	568	13	or	or	CCONJ
inlawrev-3453	568	14	expanding	expand	VERB
inlawrev-3453	568	15	their	their	PRON
inlawrev-3453	568	16	practices	practice	NOUN
inlawrev-3453	568	17	to	to	PART
inlawrev-3453	568	18	include	include	VERB
inlawrev-3453	568	19	more	more	ADJ
inlawrev-3453	568	20	lucrative	lucrative	ADJ
inlawrev-3453	568	21	practice	practice	NOUN
inlawrev-3453	568	22	areas	area	NOUN
inlawrev-3453	568	23	.	.	PUNCT
inlawrev-3453	569	1	146	146	NUM
inlawrev-3453	569	2	many	many	ADJ
inlawrev-3453	569	3	attorneys	attorney	NOUN
inlawrev-3453	569	4	remaining	remain	VERB
inlawrev-3453	569	5	in	in	ADP
inlawrev-3453	569	6	the	the	DET
inlawrev-3453	569	7	area	area	NOUN
inlawrev-3453	569	8	of	of	ADP
inlawrev-3453	569	9	insurance	insurance	NOUN
inlawrev-3453	569	10	defense	defense	NOUN
inlawrev-3453	569	11	are	be	AUX
inlawrev-3453	569	12	facing	face	VERB
inlawrev-3453	569	13	or	or	CCONJ
inlawrev-3453	569	14	staving	stave	VERB
inlawrev-3453	569	15	off	off	ADP
inlawrev-3453	569	16	bankruptcy	bankruptcy	NOUN
inlawrev-3453	569	17	.	.	PUNCT
inlawrev-3453	570	1	147	147	NUM
inlawrev-3453	570	2	faced	face	VERB
inlawrev-3453	570	3	with	with	ADP
inlawrev-3453	570	4	a	a	DET
inlawrev-3453	570	5	narrowing	narrow	VERB
inlawrev-3453	570	6	profit	profit	NOUN
inlawrev-3453	570	7	margin	margin	NOUN
inlawrev-3453	570	8	,	,	PUNCT
inlawrev-3453	570	9	lowis	lowis	NOUN
inlawrev-3453	570	10	&	&	CCONJ
inlawrev-3453	570	11	gellen	gellen	PROPN
inlawrev-3453	570	12	,	,	PUNCT
inlawrev-3453	570	13	a	a	DET
inlawrev-3453	570	14	chicago	chicago	PROPN
inlawrev-3453	570	15	medical	medical	PROPN
inlawrev-3453	570	16	malpractice	malpractice	PROPN
inlawrev-3453	570	17	defense	defense	NOUN
inlawrev-3453	570	18	firm	firm	NOUN
inlawrev-3453	570	19	,	,	PUNCT
inlawrev-3453	570	20	recently	recently	ADV
inlawrev-3453	570	21	expanded	expand	VERB
inlawrev-3453	570	22	its	its	PRON
inlawrev-3453	570	23	practice	practice	NOUN
inlawrev-3453	570	24	to	to	PART
inlawrev-3453	570	25	include	include	VERB
inlawrev-3453	570	26	other	other	ADJ
inlawrev-3453	570	27	types	type	NOUN
inlawrev-3453	570	28	of	of	ADP
inlawrev-3453	570	29	litigation	litigation	NOUN
inlawrev-3453	570	30	.	.	PUNCT
inlawrev-3453	571	1	148	148	NUM
inlawrev-3453	571	2	similarly	similarly	ADV
inlawrev-3453	571	3	,	,	PUNCT
inlawrev-3453	571	4	kincaid	kincaid	PROPN
inlawrev-3453	571	5	,	,	PUNCT
inlawrev-3453	571	6	gianuzio	gianuzio	PROPN
inlawrev-3453	571	7	,	,	PUNCT
inlawrev-3453	571	8	caudle	caudle	PROPN
inlawrev-3453	571	9	&	&	CCONJ
inlawrev-3453	571	10	hubert	hubert	PROPN
inlawrev-3453	571	11	,	,	PUNCT
inlawrev-3453	571	12	an	an	DET
inlawrev-3453	571	13	insurance	insurance	NOUN
inlawrev-3453	571	14	defense	defense	NOUN
inlawrev-3453	571	15	firm	firm	NOUN
inlawrev-3453	571	16	in	in	ADP
inlawrev-3453	571	17	oakland	oakland	PROPN
inlawrev-3453	571	18	,	,	PUNCT
inlawrev-3453	571	19	california	california	PROPN
inlawrev-3453	571	20	,	,	PUNCT
inlawrev-3453	571	21	closed	close	VERB
inlawrev-3453	571	22	its	its	PRON
inlawrev-3453	571	23	doors	door	NOUN
inlawrev-3453	571	24	in	in	ADP
inlawrev-3453	571	25	1996	1996	NUM
inlawrev-3453	571	26	.	.	PUNCT
inlawrev-3453	572	1	149	149	NUM
inlawrev-3453	572	2	labrum	labrum	PROPN
inlawrev-3453	572	3	&	&	CCONJ
inlawrev-3453	572	4	doak	doak	PROPN
inlawrev-3453	572	5	,	,	PUNCT
inlawrev-3453	572	6	a	a	DET
inlawrev-3453	572	7	philadelphia	philadelphia	PROPN
inlawrev-3453	572	8	insurance	insurance	NOUN
inlawrev-3453	572	9	defense	defense	NOUN
inlawrev-3453	572	10	firm	firm	NOUN
inlawrev-3453	572	11	,	,	PUNCT
inlawrev-3453	572	12	closed	close	VERB
inlawrev-3453	572	13	its	its	PRON
inlawrev-3453	572	14	doors	door	NOUN
inlawrev-3453	572	15	in	in	ADP
inlawrev-3453	572	16	1998	1998	NUM
inlawrev-3453	572	17	after	after	ADP
inlawrev-3453	572	18	ninety	ninety	NOUN
inlawrev-3453	572	19	-	-	PUNCT
inlawrev-3453	572	20	two	two	NUM
inlawrev-3453	572	21	years	year	NOUN
inlawrev-3453	572	22	of	of	ADP
inlawrev-3453	572	23	practice	practice	NOUN
inlawrev-3453	572	24	.	.	PUNCT
inlawrev-3453	573	1	150	150	NUM
inlawrev-3453	573	2	audits	audit	NOUN
inlawrev-3453	573	3	have	have	AUX
inlawrev-3453	573	4	also	also	ADV
inlawrev-3453	573	5	caused	cause	VERB
inlawrev-3453	573	6	many	many	ADJ
inlawrev-3453	573	7	attorneys	attorney	NOUN
inlawrev-3453	573	8	to	to	PART
inlawrev-3453	573	9	switch	switch	VERB
inlawrev-3453	573	10	sides	side	NOUN
inlawrev-3453	573	11	ofthe	ofthe	ADJ
inlawrev-3453	573	12	bar	bar	NOUN
inlawrev-3453	573	13	.	.	PUNCT
inlawrev-3453	574	1	151	151	NUM
inlawrev-3453	574	2	flocks	flock	NOUN
inlawrev-3453	574	3	of	of	ADP
inlawrev-3453	574	4	formerly	formerly	ADV
inlawrev-3453	574	5	dedicated	dedicate	VERB
inlawrev-3453	574	6	insurance	insurance	NOUN
inlawrev-3453	574	7	defense	defense	NOUN
inlawrev-3453	574	8	attorneys	attorney	NOUN
inlawrev-3453	574	9	are	be	AUX
inlawrev-3453	574	10	leaving	leave	VERB
inlawrev-3453	574	11	the	the	DET
inlawrev-3453	574	12	practice	practice	NOUN
inlawrev-3453	574	13	.	.	PUNCT
inlawrev-3453	575	1	152	152	NUM
inlawrev-3453	575	2	terrance	terrance	PROPN
inlawrev-3453	575	3	c.	c.	PROPN
inlawrev-3453	575	4	sullivan	sullivan	PROPN
inlawrev-3453	575	5	,	,	PUNCT
inlawrev-3453	575	6	an	an	DET
inlawrev-3453	575	7	attorney	attorney	NOUN
inlawrev-3453	575	8	who	who	PRON
inlawrev-3453	575	9	successfully	successfully	ADV
inlawrev-3453	575	10	defended	defend	VERB
inlawrev-3453	575	11	an	an	DET
inlawrev-3453	575	12	insurance	insurance	NOUN
inlawrev-3453	575	13	company	company	NOUN
inlawrev-3453	575	14	in	in	ADP
inlawrev-3453	575	15	a	a	DET
inlawrev-3453	575	16	$	$	SYM
inlawrev-3453	575	17	1	1	NUM
inlawrev-3453	575	18	.3	.3	NUM
inlawrev-3453	575	19	million	million	NUM
inlawrev-3453	575	20	medical	medical	ADJ
inlawrev-3453	575	21	malpractice	malpractice	NOUN
inlawrev-3453	575	22	case	case	NOUN
inlawrev-3453	575	23	,	,	PUNCT
inlawrev-3453	575	24	left	leave	VERB
inlawrev-3453	575	25	his	his	PRON
inlawrev-3453	575	26	practice	practice	NOUN
inlawrev-3453	575	27	to	to	PART
inlawrev-3453	575	28	join	join	VERB
inlawrev-3453	575	29	one	one	NUM
inlawrev-3453	575	30	ofgeorgia	ofgeorgia	NOUN
inlawrev-3453	575	31	's	's	PART
inlawrev-3453	575	32	top	top	ADJ
inlawrev-3453	575	33	plaintiffs	plaintiff	NOUN
inlawrev-3453	575	34	'	'	PART
inlawrev-3453	575	35	firms	firm	NOUN
inlawrev-3453	575	36	.	.	PUNCT
inlawrev-3453	576	1	153	153	NUM
inlawrev-3453	576	2	another	another	DET
inlawrev-3453	576	3	attorney	attorney	NOUN
inlawrev-3453	576	4	,	,	PUNCT
inlawrev-3453	576	5	james	james	PROPN
inlawrev-3453	576	6	m.	m.	PROPN
inlawrev-3453	576	7	laniri	laniri	PROPN
inlawrev-3453	576	8	,	,	PUNCT
inlawrev-3453	576	9	"	"	PUNCT
inlawrev-3453	576	10	[	[	X
inlawrev-3453	576	11	f]ed	f]ed	X
inlawrev-3453	576	12	up	up	ADP
inlawrev-3453	576	13	with	with	ADP
inlawrev-3453	576	14	documenting	document	VERB
inlawrev-3453	576	15	his	his	PRON
inlawrev-3453	576	16	work	work	NOUN
inlawrev-3453	576	17	just	just	ADV
inlawrev-3453	576	18	to	to	PART
inlawrev-3453	576	19	pass	pass	VERB
inlawrev-3453	576	20	audits	audits	NOUN
inlawrev-3453	576	21	,	,	PUNCT
inlawrev-3453	576	22	"	"	PUNCT
inlawrev-3453	576	23	left	leave	VERB
inlawrev-3453	576	24	his	his	PRON
inlawrev-3453	576	25	position	position	NOUN
inlawrev-3453	576	26	as	as	ADP
inlawrev-3453	576	27	a	a	DET
inlawrev-3453	576	28	senior	senior	ADJ
inlawrev-3453	576	29	associate	associate	NOUN
inlawrev-3453	576	30	at	at	ADP
inlawrev-3453	576	31	the	the	DET
inlawrev-3453	576	32	prestigious	prestigious	ADJ
inlawrev-3453	576	33	boston	boston	PROPN
inlawrev-3453	576	34	firm	firm	NOUN
inlawrev-3453	576	35	of	of	ADP
inlawrev-3453	576	36	morrison	morrison	PROPN
inlawrev-3453	576	37	,	,	PUNCT
inlawrev-3453	576	38	mahoney	mahoney	PROPN
inlawrev-3453	576	39	&	&	CCONJ
inlawrev-3453	576	40	miller	miller	PROPN
inlawrev-3453	576	41	to	to	PART
inlawrev-3453	576	42	form	form	VERB
inlawrev-3453	576	43	his	his	PRON
inlawrev-3453	576	44	own	own	ADJ
inlawrev-3453	576	45	plaintiffs	plaintiff	NOUN
inlawrev-3453	576	46	'	'	PART
inlawrev-3453	576	47	firm	firm	NOUN
inlawrev-3453	576	48	.	.	PUNCT
inlawrev-3453	577	1	154	154	NUM
inlawrev-3453	577	2	the	the	DET
inlawrev-3453	577	3	heightened	heighten	VERB
inlawrev-3453	577	4	use	use	NOUN
inlawrev-3453	577	5	of	of	ADP
inlawrev-3453	577	6	fee	fee	NOUN
inlawrev-3453	577	7	audits	audits	NOUN
inlawrev-3453	577	8	has	have	AUX
inlawrev-3453	577	9	caused	cause	VERB
inlawrev-3453	577	10	many	many	ADJ
inlawrev-3453	577	11	experienced	experienced	ADJ
inlawrev-3453	577	12	lawyers	lawyer	NOUN
inlawrev-3453	577	13	to	to	PART
inlawrev-3453	577	14	leave	leave	VERB
inlawrev-3453	577	15	the	the	DET
inlawrev-3453	577	16	insurance	insurance	NOUN
inlawrev-3453	577	17	defense	defense	NOUN
inlawrev-3453	577	18	practice	practice	NOUN
inlawrev-3453	577	19	area	area	NOUN
inlawrev-3453	577	20	,	,	PUNCT
inlawrev-3453	577	21	diminishing	diminish	VERB
inlawrev-3453	577	22	the	the	DET
inlawrev-3453	577	23	quality	quality	NOUN
inlawrev-3453	577	24	of	of	ADP
inlawrev-3453	577	25	representation	representation	NOUN
inlawrev-3453	577	26	available	available	ADJ
inlawrev-3453	577	27	for	for	ADP
inlawrev-3453	577	28	insurance	insurance	NOUN
inlawrev-3453	577	29	defense	defense	NOUN
inlawrev-3453	577	30	.	.	PUNCT
inlawrev-3453	578	1	155	155	NUM
inlawrev-3453	578	2	when	when	SCONJ
inlawrev-3453	578	3	experienced	experienced	ADJ
inlawrev-3453	578	4	lawyers	lawyer	NOUN
inlawrev-3453	578	5	143	143	X
inlawrev-3453	578	6	.	.	PUNCT
inlawrev-3453	579	1	see	see	VERB
inlawrev-3453	579	2	i	i	PRON
inlawrev-3453	579	3	d.	d.	PROPN
inlawrev-3453	579	4	144	144	NUM
inlawrev-3453	579	5	.	.	PUNCT
inlawrev-3453	580	1	see	see	VERB
inlawrev-3453	580	2	i	i	PRON
inlawrev-3453	580	3	d.	d.	PROPN
inlawrev-3453	580	4	1	1	NUM
inlawrev-3453	580	5	45	45	NUM
inlawrev-3453	580	6	.	.	PUNCT
inlawrev-3453	581	1	see	see	VERB
inlawrev-3453	581	2	samborn	samborn	ADJ
inlawrev-3453	581	3	,	,	PUNCT
inlawrev-3453	581	4	supra	supra	PROPN
inlawrev-3453	581	5	note	note	NOUN
inlawrev-3453	581	6	50	50	NUM
inlawrev-3453	581	7	,	,	PUNCT
inlawrev-3453	581	8	at	at	ADP
inlawrev-3453	581	9	3	3	NUM
inlawrev-3453	581	10	1	1	NUM
inlawrev-3453	581	11	.	.	PUNCT
inlawrev-3453	582	1	146	146	NUM
inlawrev-3453	582	2	.	.	PUNCT
inlawrev-3453	583	1	see	see	VERB
inlawrev-3453	583	2	i	i	PRON
inlawrev-3453	583	3	d.	d.	PROPN
inlawrev-3453	583	4	at	at	ADP
inlawrev-3453	583	5	30	30	NUM
inlawrev-3453	583	6	.	.	PUNCT
inlawrev-3453	583	7	1	1	NUM
inlawrev-3453	583	8	47	47	NUM
inlawrev-3453	583	9	.	.	PUNCT
inlawrev-3453	584	1	see	see	VERB
inlawrev-3453	584	2	brennan	brennan	PROPN
inlawrev-3453	584	3	,	,	PUNCT
inlawrev-3453	584	4	supra	supra	PROPN
inlawrev-3453	584	5	note	note	PROPN
inlawrev-3453	584	6	6	6	NUM
inlawrev-3453	584	7	,	,	PUNCT
inlawrev-3453	584	8	at	at	ADP
inlawrev-3453	584	9	a	a	DET
inlawrev-3453	584	10	1	1	NUM
inlawrev-3453	584	11	.	.	PUNCT
inlawrev-3453	584	12	1	1	NUM
inlawrev-3453	584	13	48	48	NUM
inlawrev-3453	584	14	.	.	PUNCT
inlawrev-3453	585	1	see	see	VERB
inlawrev-3453	585	2	samborn	samborn	ADJ
inlawrev-3453	585	3	,	,	PUNCT
inlawrev-3453	585	4	supra	supra	PROPN
inlawrev-3453	585	5	note	note	NOUN
inlawrev-3453	585	6	50	50	NUM
inlawrev-3453	585	7	,	,	PUNCT
inlawrev-3453	585	8	at	at	ADP
inlawrev-3453	585	9	30	30	NUM
inlawrev-3453	585	10	.	.	NOUN
inlawrev-3453	585	11	149	149	NUM
inlawrev-3453	585	12	.	.	PUNCT
inlawrev-3453	586	1	see	see	VERB
inlawrev-3453	586	2	i	i	PRON
inlawrev-3453	586	3	d.	d.	PROPN
inlawrev-3453	586	4	150	150	NUM
inlawrev-3453	586	5	.	.	PUNCT
inlawrev-3453	587	1	see	see	VERB
inlawrev-3453	587	2	i	i	PRON
inlawrev-3453	587	3	d.	d.	PROPN
inlawrev-3453	587	4	151	151	NUM
inlawrev-3453	587	5	.	.	PUNCT
inlawrev-3453	588	1	see	see	VERB
inlawrev-3453	588	2	brennan	brennan	PROPN
inlawrev-3453	588	3	,	,	PUNCT
inlawrev-3453	588	4	supra	supra	PROPN
inlawrev-3453	588	5	note	note	PROPN
inlawrev-3453	588	6	6	6	NUM
inlawrev-3453	588	7	,	,	PUNCT
inlawrev-3453	588	8	at	at	ADP
inlawrev-3453	588	9	a	a	DET
inlawrev-3453	588	10	1	1	NUM
inlawrev-3453	588	11	.	.	NOUN
inlawrev-3453	588	12	1	1	NUM
inlawrev-3453	588	13	52	52	NUM
inlawrev-3453	588	14	.	.	PUNCT
inlawrev-3453	589	1	see	see	VERB
inlawrev-3453	589	2	i	i	PRON
inlawrev-3453	589	3	d.	d.	PROPN
inlawrev-3453	589	4	;	;	PUNCT
inlawrev-3453	589	5	see	see	VERB
inlawrev-3453	589	6	also	also	ADV
inlawrev-3453	589	7	brennan	brennan	PROPN
inlawrev-3453	589	8	,	,	PUNCT
inlawrev-3453	589	9	supra	supra	PROPN
inlawrev-3453	589	10	note	note	PROPN
inlawrev-3453	589	11	7	7	NUM
inlawrev-3453	589	12	,	,	PUNCT
inlawrev-3453	589	13	at	at	ADP
inlawrev-3453	589	14	a6	a6	NOUN
inlawrev-3453	589	15	.	.	PUNCT
inlawrev-3453	590	1	153	153	NUM
inlawrev-3453	590	2	.	.	PUNCT
inlawrev-3453	591	1	see	see	PROPN
inlawrev-3453	591	2	geyelin	geyelin	PROPN
inlawrev-3453	591	3	,	,	PUNCT
inlawrev-3453	591	4	supra	supra	PROPN
inlawrev-3453	591	5	note	note	PROPN
inlawrev-3453	591	6	86	86	NUM
inlawrev-3453	591	7	,	,	PUNCT
inlawrev-3453	591	8	at	at	ADP
inlawrev-3453	591	9	al	al	PROPN
inlawrev-3453	591	10	.	.	PROPN
inlawrev-3453	591	11	attorney	attorney	PROPN
inlawrev-3453	591	12	terrance	terrance	PROPN
inlawrev-3453	591	13	c.	c.	PROPN
inlawrev-3453	591	14	sullivan	sullivan	PROPN
inlawrev-3453	591	15	founded	found	VERB
inlawrev-3453	591	16	sullivan	sullivan	PROPN
inlawrev-3453	591	17	,	,	PUNCT
inlawrev-3453	591	18	hall	hall	PROPN
inlawrev-3453	591	19	,	,	PUNCT
inlawrev-3453	591	20	booth	booth	PROPN
inlawrev-3453	591	21	&	&	CCONJ
inlawrev-3453	591	22	smith	smith	PROPN
inlawrev-3453	591	23	,	,	PUNCT
inlawrev-3453	591	24	a	a	DET
inlawrev-3453	591	25	firm	firm	NOUN
inlawrev-3453	591	26	specializing	specialize	VERB
inlawrev-3453	591	27	in	in	ADP
inlawrev-3453	591	28	insurance	insurance	NOUN
inlawrev-3453	591	29	defense	defense	NOUN
inlawrev-3453	591	30	.	.	PUNCT
inlawrev-3453	592	1	sullivan	sullivan	PROPN
inlawrev-3453	592	2	left	leave	VERB
inlawrev-3453	592	3	his	his	PRON
inlawrev-3453	592	4	firm	firm	NOUN
inlawrev-3453	592	5	in	in	ADP
inlawrev-3453	592	6	1998	1998	NUM
inlawrev-3453	592	7	after	after	ADP
inlawrev-3453	592	8	becoming	become	VERB
inlawrev-3453	592	9	frustrated	frustrate	VERB
inlawrev-3453	592	10	with	with	ADP
inlawrev-3453	592	11	arbitrary	arbitrary	ADJ
inlawrev-3453	592	12	bill	bill	NOUN
inlawrev-3453	592	13	cuts	cut	NOUN
inlawrev-3453	592	14	by	by	ADP
inlawrev-3453	592	15	outside	outside	ADJ
inlawrev-3453	592	16	auditors	auditor	NOUN
inlawrev-3453	592	17	and	and	CCONJ
inlawrev-3453	592	18	the	the	DET
inlawrev-3453	592	19	time	time	NOUN
inlawrev-3453	592	20	consuming	consume	VERB
inlawrev-3453	592	21	process	process	NOUN
inlawrev-3453	592	22	required	require	VERB
inlawrev-3453	592	23	to	to	PART
inlawrev-3453	592	24	get	get	VERB
inlawrev-3453	592	25	insurance	insurance	NOUN
inlawrev-3453	592	26	companies	company	NOUN
inlawrev-3453	592	27	to	to	PART
inlawrev-3453	592	28	pay	pay	VERB
inlawrev-3453	592	29	.	.	PUNCT
inlawrev-3453	593	1	see	see	VERB
inlawrev-3453	593	2	i	i	PRON
inlawrev-3453	593	3	d.	d.	PROPN
inlawrev-3453	593	4	1	1	NUM
inlawrev-3453	593	5	54	54	NUM
inlawrev-3453	593	6	.	.	PUNCT
inlawrev-3453	594	1	brennan	brennan	PROPN
inlawrev-3453	594	2	,	,	PUNCT
inlawrev-3453	594	3	supra	supra	PROPN
inlawrev-3453	594	4	note	note	PROPN
inlawrev-3453	594	5	6	6	NUM
inlawrev-3453	594	6	,	,	PUNCT
inlawrev-3453	594	7	at	at	ADP
inlawrev-3453	594	8	a	a	DET
inlawrev-3453	594	9	1	1	NUM
inlawrev-3453	594	10	.	.	PUNCT
inlawrev-3453	594	11	1	1	NUM
inlawrev-3453	594	12	55	55	NUM
inlawrev-3453	594	13	.	.	PUNCT
inlawrev-3453	595	1	see	see	VERB
inlawrev-3453	595	2	richmond	richmond	PROPN
inlawrev-3453	595	3	,	,	PUNCT
inlawrev-3453	595	4	supra	supra	PROPN
inlawrev-3453	595	5	note	note	NOUN
inlawrev-3453	595	6	10	10	NUM
inlawrev-3453	595	7	,	,	PUNCT
inlawrev-3453	595	8	at	at	ADP
inlawrev-3453	595	9	520	520	NUM
inlawrev-3453	595	10	.	.	NOUN
inlawrev-3453	595	11	1	1	NUM
inlawrev-3453	595	12	96	96	NUM
inlawrev-3453	595	13	indiana	indiana	PROPN
inlawrev-3453	595	14	law	law	PROPN
inlawrev-3453	595	15	review	review	NOUN
inlawrev-3453	596	1	[	[	X
inlawrev-3453	596	2	vol	vol	NOUN
inlawrev-3453	596	3	.	.	PUNCT
inlawrev-3453	597	1	34	34	NUM
inlawrev-3453	597	2	:	:	SYM
inlawrev-3453	597	3	1	1	NUM
inlawrev-3453	597	4	79	79	NUM
inlawrev-3453	597	5	leave	leave	VERB
inlawrev-3453	597	6	the	the	DET
inlawrev-3453	597	7	practice	practice	NOUN
inlawrev-3453	597	8	,	,	PUNCT
inlawrev-3453	597	9	insurance	insurance	NOUN
inlawrev-3453	597	10	companies	company	NOUN
inlawrev-3453	597	11	must	must	AUX
inlawrev-3453	597	12	hire	hire	VERB
inlawrev-3453	597	13	less	less	ADV
inlawrev-3453	597	14	experienced	experienced	ADJ
inlawrev-3453	597	15	counsel	counsel	NOUN
inlawrev-3453	597	16	to	to	PART
inlawrev-3453	597	17	represent	represent	VERB
inlawrev-3453	597	18	their	their	PRON
inlawrev-3453	597	19	insureds	insured	NOUN
inlawrev-3453	597	20	.	.	PUNCT
inlawrev-3453	598	1	less	less	ADV
inlawrev-3453	598	2	experienced	experienced	ADJ
inlawrev-3453	598	3	counsel	counsel	NOUN
inlawrev-3453	598	4	may	may	AUX
inlawrev-3453	598	5	charge	charge	VERB
inlawrev-3453	598	6	the	the	DET
inlawrev-3453	598	7	company	company	NOUN
inlawrev-3453	598	8	lower	low	ADJ
inlawrev-3453	598	9	rates	rate	NOUN
inlawrev-3453	598	10	to	to	PART
inlawrev-3453	598	11	handle	handle	VERB
inlawrev-3453	598	12	cases	case	NOUN
inlawrev-3453	598	13	,	,	PUNCT
inlawrev-3453	598	14	but	but	CCONJ
inlawrev-3453	598	15	may	may	AUX
inlawrev-3453	598	16	be	be	AUX
inlawrev-3453	598	17	less	less	ADV
inlawrev-3453	598	18	able	able	ADJ
inlawrev-3453	598	19	to	to	PART
inlawrev-3453	598	20	protect	protect	VERB
inlawrev-3453	598	21	the	the	DET
inlawrev-3453	598	22	insurance	insurance	NOUN
inlawrev-3453	598	23	company	company	NOUN
inlawrev-3453	598	24	's	's	PART
inlawrev-3453	598	25	interests	interest	NOUN
inlawrev-3453	598	26	.	.	PUNCT
inlawrev-3453	599	1	thus	thus	ADV
inlawrev-3453	599	2	,	,	PUNCT
inlawrev-3453	599	3	the	the	DET
inlawrev-3453	599	4	costs	cost	NOUN
inlawrev-3453	599	5	saved	save	VERB
inlawrev-3453	599	6	on	on	ADP
inlawrev-3453	599	7	the	the	DET
inlawrev-3453	599	8	lower	low	ADJ
inlawrev-3453	599	9	legal	legal	ADJ
inlawrev-3453	599	10	fees	fee	NOUN
inlawrev-3453	599	11	must	must	AUX
inlawrev-3453	599	12	be	be	AUX
inlawrev-3453	599	13	balanced	balance	VERB
inlawrev-3453	599	14	with	with	ADP
inlawrev-3453	599	15	the	the	DET
inlawrev-3453	599	16	costs	cost	NOUN
inlawrev-3453	599	17	of	of	ADP
inlawrev-3453	599	18	losing	lose	VERB
inlawrev-3453	599	19	more	more	ADJ
inlawrev-3453	599	20	cases	case	NOUN
inlawrev-3453	599	21	.	.	PUNCT
inlawrev-3453	600	1	iv	iv	X
inlawrev-3453	600	2	.	.	PUNCT
inlawrev-3453	600	3	future	future	NOUN
inlawrev-3453	600	4	of	of	ADP
inlawrev-3453	600	5	fee	fee	NOUN
inlawrev-3453	600	6	audits	audits	NOUN
inlawrev-3453	600	7	and	and	CCONJ
inlawrev-3453	600	8	proposed	propose	VERB
inlawrev-3453	600	9	solutions	solution	NOUN
inlawrev-3453	600	10	the	the	DET
inlawrev-3453	600	11	disruption	disruption	NOUN
inlawrev-3453	600	12	in	in	ADP
inlawrev-3453	600	13	the	the	DET
inlawrev-3453	600	14	insurance	insurance	NOUN
inlawrev-3453	600	15	defense	defense	NOUN
inlawrev-3453	600	16	industry	industry	NOUN
inlawrev-3453	600	17	caused	cause	VERB
inlawrev-3453	600	18	by	by	ADP
inlawrev-3453	600	19	the	the	DET
inlawrev-3453	600	20	increased	increase	VERB
inlawrev-3453	600	21	use	use	NOUN
inlawrev-3453	600	22	of	of	ADP
inlawrev-3453	600	23	fee	fee	NOUN
inlawrev-3453	600	24	audits	audits	NOUN
inlawrev-3453	600	25	does	do	AUX
inlawrev-3453	600	26	not	not	PART
inlawrev-3453	600	27	necessarily	necessarily	ADV
inlawrev-3453	600	28	mean	mean	VERB
inlawrev-3453	600	29	that	that	SCONJ
inlawrev-3453	600	30	the	the	DET
inlawrev-3453	600	31	practice	practice	NOUN
inlawrev-3453	600	32	of	of	ADP
inlawrev-3453	600	33	fee	fee	NOUN
inlawrev-3453	600	34	audits	audits	NOUN
inlawrev-3453	600	35	must	must	AUX
inlawrev-3453	600	36	be	be	AUX
inlawrev-3453	600	37	completely	completely	ADV
inlawrev-3453	600	38	abandoned	abandon	VERB
inlawrev-3453	600	39	.	.	PUNCT
inlawrev-3453	601	1	the	the	DET
inlawrev-3453	601	2	insurance	insurance	NOUN
inlawrev-3453	601	3	defense	defense	NOUN
inlawrev-3453	601	4	industry	industry	NOUN
inlawrev-3453	601	5	can	can	AUX
inlawrev-3453	601	6	survive	survive	VERB
inlawrev-3453	601	7	even	even	ADV
inlawrev-3453	601	8	with	with	ADP
inlawrev-3453	601	9	the	the	DET
inlawrev-3453	601	10	continued	continue	VERB
inlawrev-3453	601	11	use	use	NOUN
inlawrev-3453	601	12	offee	offee	NOUN
inlawrev-3453	601	13	audits	audits	NOUN
inlawrev-3453	601	14	.	.	PUNCT
inlawrev-3453	602	1	156	156	NUM
inlawrev-3453	602	2	however	however	ADV
inlawrev-3453	602	3	,	,	PUNCT
inlawrev-3453	602	4	to	to	PART
inlawrev-3453	602	5	avoid	avoid	VERB
inlawrev-3453	602	6	irreparably	irreparably	ADV
inlawrev-3453	602	7	damaging	damaging	ADJ
inlawrev-3453	602	8	insurance	insurance	NOUN
inlawrev-3453	602	9	defense	defense	NOUN
inlawrev-3453	602	10	,	,	PUNCT
inlawrev-3453	602	11	the	the	DET
inlawrev-3453	602	12	insurance	insurance	NOUN
inlawrev-3453	602	13	companies	company	NOUN
inlawrev-3453	602	14	should	should	AUX
inlawrev-3453	602	15	alter	alter	VERB
inlawrev-3453	602	16	their	their	PRON
inlawrev-3453	602	17	approach	approach	NOUN
inlawrev-3453	602	18	to	to	ADP
inlawrev-3453	602	19	legal	legal	ADJ
inlawrev-3453	602	20	fee	fee	NOUN
inlawrev-3453	602	21	audits	audits	NOUN
inlawrev-3453	602	22	.	.	PUNCT
inlawrev-3453	603	1	a.	a.	NOUN
inlawrev-3453	603	2	insurance	insurance	NOUN
inlawrev-3453	603	3	companies	company	NOUN
inlawrev-3453	603	4	have	have	AUX
inlawrev-3453	603	5	gone	go	VERB
inlawrev-3453	603	6	too	too	ADV
inlawrev-3453	603	7	far	far	ADV
inlawrev-3453	603	8	legal	legal	ADJ
inlawrev-3453	603	9	fee	fee	NOUN
inlawrev-3453	603	10	audits	audits	NOUN
inlawrev-3453	603	11	are	be	AUX
inlawrev-3453	603	12	not	not	PART
inlawrev-3453	603	13	entirely	entirely	ADV
inlawrev-3453	603	14	evil	evil	ADJ
inlawrev-3453	603	15	innovations	innovation	NOUN
inlawrev-3453	603	16	.	.	PUNCT
inlawrev-3453	604	1	attorneys	attorney	NOUN
inlawrev-3453	604	2	are	be	AUX
inlawrev-3453	604	3	ethically	ethically	ADV
inlawrev-3453	604	4	bound	bind	VERB
inlawrev-3453	604	5	to	to	PART
inlawrev-3453	604	6	charge	charge	VERB
inlawrev-3453	604	7	clients	client	NOUN
inlawrev-3453	604	8	only	only	ADV
inlawrev-3453	604	9	reasonable	reasonable	ADJ
inlawrev-3453	604	10	fees	fee	NOUN
inlawrev-3453	604	11	.	.	PUNCT
inlawrev-3453	605	1	157	157	NUM
inlawrev-3453	605	2	auditing	audit	VERB
inlawrev-3453	605	3	legal	legal	ADJ
inlawrev-3453	605	4	bills	bill	NOUN
inlawrev-3453	605	5	is	be	AUX
inlawrev-3453	605	6	a	a	DET
inlawrev-3453	605	7	"	"	PUNCT
inlawrev-3453	605	8	reasonable	reasonable	ADJ
inlawrev-3453	605	9	and	and	CCONJ
inlawrev-3453	605	10	appropriate	appropriate	ADJ
inlawrev-3453	605	11	means	mean	NOUN
inlawrev-3453	605	12	by	by	ADP
inlawrev-3453	605	13	which	which	PRON
inlawrev-3453	605	14	insurers	insurer	NOUN
inlawrev-3453	605	15	exercise	exercise	VERB
inlawrev-3453	605	16	their	their	PRON
inlawrev-3453	605	17	rights	right	NOUN
inlawrev-3453	605	18	to	to	PART
inlawrev-3453	605	19	monitor	monitor	VERB
inlawrev-3453	605	20	the	the	DET
inlawrev-3453	605	21	reasonableness	reasonableness	NOUN
inlawrev-3453	605	22	of	of	ADP
inlawrev-3453	605	23	the	the	DET
inlawrev-3453	605	24	fees	fee	NOUN
inlawrev-3453	605	25	charged	charge	VERB
inlawrev-3453	605	26	.	.	PUNCT
inlawrev-3453	605	27	"	"	PUNCT
inlawrev-3453	606	1	158	158	NUM
inlawrev-3453	606	2	fee	fee	NOUN
inlawrev-3453	606	3	audits	audits	NOUN
inlawrev-3453	606	4	also	also	ADV
inlawrev-3453	606	5	serve	serve	VERB
inlawrev-3453	606	6	as	as	ADP
inlawrev-3453	606	7	an	an	DET
inlawrev-3453	606	8	opportunity	opportunity	NOUN
inlawrev-3453	606	9	for	for	SCONJ
inlawrev-3453	606	10	law	law	NOUN
inlawrev-3453	606	11	firms	firm	NOUN
inlawrev-3453	606	12	to	to	PART
inlawrev-3453	606	13	"	"	PUNCT
inlawrev-3453	606	14	improve	improve	VERB
inlawrev-3453	606	15	their	their	PRON
inlawrev-3453	606	16	processes	process	NOUN
inlawrev-3453	606	17	and	and	CCONJ
inlawrev-3453	606	18	efficiencies	efficiency	NOUN
inlawrev-3453	606	19	.	.	PUNCT
inlawrev-3453	606	20	"	"	PUNCT
inlawrev-3453	607	1	159	159	NUM
inlawrev-3453	607	2	although	although	SCONJ
inlawrev-3453	607	3	fee	fee	NOUN
inlawrev-3453	607	4	audits	audits	NOUN
inlawrev-3453	607	5	can	can	AUX
inlawrev-3453	607	6	be	be	AUX
inlawrev-3453	607	7	beneficial	beneficial	ADJ
inlawrev-3453	607	8	,	,	PUNCT
inlawrev-3453	607	9	the	the	DET
inlawrev-3453	607	10	employment	employment	NOUN
inlawrev-3453	607	11	ofoutside	ofoutside	NOUN
inlawrev-3453	607	12	auditors	auditor	NOUN
inlawrev-3453	607	13	to	to	PART
inlawrev-3453	607	14	review	review	VERB
inlawrev-3453	607	15	every	every	DET
inlawrev-3453	607	16	legal	legal	ADJ
inlawrev-3453	607	17	bill	bill	NOUN
inlawrev-3453	607	18	from	from	ADP
inlawrev-3453	607	19	every	every	DET
inlawrev-3453	607	20	defense	defense	NOUN
inlawrev-3453	607	21	attorney	attorney	NOUN
inlawrev-3453	607	22	is	be	AUX
inlawrev-3453	607	23	extreme	extreme	ADJ
inlawrev-3453	607	24	,	,	PUNCT
inlawrev-3453	607	25	and	and	CCONJ
inlawrev-3453	607	26	the	the	DET
inlawrev-3453	607	27	secondary	secondary	ADJ
inlawrev-3453	607	28	effects	effect	NOUN
inlawrev-3453	607	29	reduce	reduce	VERB
inlawrev-3453	607	30	the	the	DET
inlawrev-3453	607	31	benefits	benefit	NOUN
inlawrev-3453	607	32	.	.	PUNCT
inlawrev-3453	608	1	a	a	DET
inlawrev-3453	608	2	national	national	ADJ
inlawrev-3453	608	3	practice	practice	NOUN
inlawrev-3453	608	4	of	of	ADP
inlawrev-3453	608	5	scrutinizing	scrutinize	VERB
inlawrev-3453	608	6	every	every	DET
inlawrev-3453	608	7	attorney	attorney	NOUN
inlawrev-3453	608	8	's	's	PART
inlawrev-3453	608	9	bill	bill	NOUN
inlawrev-3453	608	10	,	,	PUNCT
inlawrev-3453	608	11	even	even	ADV
inlawrev-3453	608	12	those	those	PRON
inlawrev-3453	608	13	who	who	PRON
inlawrev-3453	608	14	have	have	AUX
inlawrev-3453	608	15	not	not	PART
inlawrev-3453	608	16	previously	previously	ADV
inlawrev-3453	608	17	engaged	engage	VERB
inlawrev-3453	608	18	in	in	ADP
inlawrev-3453	608	19	abuses	abuse	NOUN
inlawrev-3453	608	20	and	and	CCONJ
inlawrev-3453	608	21	are	be	AUX
inlawrev-3453	608	22	not	not	PART
inlawrev-3453	608	23	suspected	suspect	VERB
inlawrev-3453	608	24	of	of	ADP
inlawrev-3453	608	25	current	current	ADJ
inlawrev-3453	608	26	abuse	abuse	NOUN
inlawrev-3453	608	27	,	,	PUNCT
inlawrev-3453	608	28	is	be	AUX
inlawrev-3453	608	29	too	too	ADV
inlawrev-3453	608	30	extreme	extreme	ADJ
inlawrev-3453	608	31	.	.	PUNCT
inlawrev-3453	609	1	160	160	NUM
inlawrev-3453	609	2	insurance	insurance	NOUN
inlawrev-3453	609	3	companies	company	NOUN
inlawrev-3453	609	4	have	have	AUX
inlawrev-3453	609	5	taken	take	VERB
inlawrev-3453	609	6	their	their	PRON
inlawrev-3453	609	7	fight	fight	NOUN
inlawrev-3453	609	8	against	against	ADP
inlawrev-3453	609	9	overbilling	overbille	VERB
inlawrev-3453	609	10	too	too	ADV
inlawrev-3453	609	11	far	far	ADV
inlawrev-3453	609	12	.	.	PUNCT
inlawrev-3453	610	1	161	161	NUM
inlawrev-3453	610	2	although	although	SCONJ
inlawrev-3453	610	3	the	the	DET
inlawrev-3453	610	4	extensive	extensive	ADJ
inlawrev-3453	610	5	employment	employment	NOUN
inlawrev-3453	610	6	of	of	ADP
inlawrev-3453	610	7	audits	audits	NOUN
inlawrev-3453	610	8	has	have	AUX
inlawrev-3453	610	9	helped	help	VERB
inlawrev-3453	610	10	insurance	insurance	NOUN
inlawrev-3453	610	11	companies	company	NOUN
inlawrev-3453	610	12	discover	discover	VERB
inlawrev-3453	610	13	billing	billing	NOUN
inlawrev-3453	610	14	abuses	abuse	NOUN
inlawrev-3453	610	15	,	,	PUNCT
inlawrev-3453	610	16	162	162	NUM
inlawrev-3453	610	17	they	they	PRON
inlawrev-3453	610	18	have	have	AUX
inlawrev-3453	610	19	also	also	ADV
inlawrev-3453	610	20	damaged	damage	VERB
inlawrev-3453	610	21	the	the	DET
inlawrev-3453	610	22	relationship	relationship	NOUN
inlawrev-3453	610	23	between	between	ADP
inlawrev-3453	610	24	insurance	insurance	NOUN
inlawrev-3453	610	25	companies	company	NOUN
inlawrev-3453	610	26	and	and	CCONJ
inlawrev-3453	610	27	defense	defense	NOUN
inlawrev-3453	610	28	counsel	counsel	NOUN
inlawrev-3453	610	29	.	.	PUNCT
inlawrev-3453	611	1	b.	b.	PROPN
inlawrev-3453	611	2	revitalizing	revitalize	VERB
inlawrev-3453	611	3	the	the	DET
inlawrev-3453	611	4	relationship	relationship	NOUN
inlawrev-3453	611	5	1	1	NUM
inlawrev-3453	611	6	.	.	PUNCT
inlawrev-3453	611	7	return	return	VERB
inlawrev-3453	611	8	to	to	ADP
inlawrev-3453	611	9	in	in	ADP
inlawrev-3453	611	10	-	-	PUNCT
inlawrev-3453	611	11	house	house	NOUN
inlawrev-3453	611	12	auditors.—insurance	auditors.—insurance	NOUN
inlawrev-3453	611	13	companies	company	NOUN
inlawrev-3453	611	14	will	will	AUX
inlawrev-3453	611	15	most	most	ADV
inlawrev-3453	611	16	likely	likely	ADV
inlawrev-3453	611	17	continue	continue	VERB
inlawrev-3453	611	18	to	to	PART
inlawrev-3453	611	19	audit	audit	VERB
inlawrev-3453	611	20	the	the	DET
inlawrev-3453	611	21	bills	bill	NOUN
inlawrev-3453	611	22	of	of	ADP
inlawrev-3453	611	23	their	their	PRON
inlawrev-3453	611	24	defense	defense	NOUN
inlawrev-3453	611	25	attorneys	attorney	NOUN
inlawrev-3453	611	26	in	in	ADP
inlawrev-3453	611	27	an	an	DET
inlawrev-3453	611	28	attempt	attempt	NOUN
inlawrev-3453	611	29	to	to	PART
inlawrev-3453	611	30	control	control	VERB
inlawrev-3453	611	31	litigation	litigation	NOUN
inlawrev-3453	611	32	expense	expense	NOUN
inlawrev-3453	611	33	.	.	PUNCT
inlawrev-3453	612	1	however	however	ADV
inlawrev-3453	612	2	,	,	PUNCT
inlawrev-3453	612	3	the	the	DET
inlawrev-3453	612	4	carriers	carrier	NOUN
inlawrev-3453	612	5	would	would	AUX
inlawrev-3453	612	6	benefit	benefit	VERB
inlawrev-3453	612	7	in	in	ADP
inlawrev-3453	612	8	a	a	DET
inlawrev-3453	612	9	return	return	NOUN
inlawrev-3453	612	10	to	to	ADP
inlawrev-3453	612	11	the	the	DET
inlawrev-3453	612	12	1	1	NUM
inlawrev-3453	612	13	56	56	NUM
inlawrev-3453	612	14	.	.	PUNCT
inlawrev-3453	613	1	although	although	SCONJ
inlawrev-3453	613	2	their	their	PRON
inlawrev-3453	613	3	use	use	NOUN
inlawrev-3453	613	4	was	be	AUX
inlawrev-3453	613	5	not	not	PART
inlawrev-3453	613	6	as	as	ADV
inlawrev-3453	613	7	prevalent	prevalent	ADJ
inlawrev-3453	613	8	,	,	PUNCT
inlawrev-3453	613	9	many	many	ADJ
inlawrev-3453	613	10	insurance	insurance	NOUN
inlawrev-3453	613	11	companies	company	NOUN
inlawrev-3453	613	12	performed	perform	VERB
inlawrev-3453	613	13	legal	legal	ADJ
inlawrev-3453	613	14	fee	fee	NOUN
inlawrev-3453	613	15	audits	audits	NOUN
inlawrev-3453	613	16	for	for	ADP
inlawrev-3453	613	17	many	many	ADJ
inlawrev-3453	613	18	years	year	NOUN
inlawrev-3453	613	19	,	,	PUNCT
inlawrev-3453	613	20	and	and	CCONJ
inlawrev-3453	613	21	the	the	DET
inlawrev-3453	613	22	industry	industry	NOUN
inlawrev-3453	613	23	has	have	AUX
inlawrev-3453	613	24	survived	survive	VERB
inlawrev-3453	613	25	.	.	PUNCT
inlawrev-3453	614	1	157	157	X
inlawrev-3453	614	2	.	.	PUNCT
inlawrev-3453	615	1	see	see	VERB
inlawrev-3453	615	2	model	model	NOUN
inlawrev-3453	615	3	rules	rule	NOUN
inlawrev-3453	615	4	of	of	ADP
inlawrev-3453	615	5	prof'l	prof'l	PROPN
inlawrev-3453	615	6	conduct	conduct	VERB
inlawrev-3453	615	7	r.	r.	NOUN
inlawrev-3453	615	8	1.5(a	1.5(a	NUM
inlawrev-3453	615	9	)	)	PUNCT
inlawrev-3453	615	10	(	(	PUNCT
inlawrev-3453	615	11	1999	1999	NUM
inlawrev-3453	615	12	)	)	PUNCT
inlawrev-3453	615	13	.	.	PUNCT
inlawrev-3453	616	1	"	"	PUNCT
inlawrev-3453	616	2	a	a	DET
inlawrev-3453	616	3	lawyer	lawyer	NOUN
inlawrev-3453	616	4	's	's	PART
inlawrev-3453	616	5	fee	fee	NOUN
inlawrev-3453	616	6	shall	shall	AUX
inlawrev-3453	616	7	be	be	AUX
inlawrev-3453	616	8	reasonable	reasonable	ADJ
inlawrev-3453	616	9	.	.	PUNCT
inlawrev-3453	616	10	"	"	PUNCT
inlawrev-3453	617	1	i	i	PRON
inlawrev-3453	617	2	d.	d.	PROPN
inlawrev-3453	617	3	1	1	NUM
inlawrev-3453	617	4	58	58	NUM
inlawrev-3453	617	5	.	.	PUNCT
inlawrev-3453	618	1	syverud	syverud	NOUN
inlawrev-3453	618	2	,	,	PUNCT
inlawrev-3453	618	3	supra	supra	PROPN
inlawrev-3453	618	4	note	note	PROPN
inlawrev-3453	618	5	12	12	NUM
inlawrev-3453	618	6	,	,	PUNCT
inlawrev-3453	618	7	at	at	ADP
inlawrev-3453	618	8	1	1	NUM
inlawrev-3453	618	9	89	89	NUM
inlawrev-3453	618	10	;	;	PUNCT
inlawrev-3453	618	11	see	see	VERB
inlawrev-3453	618	12	also	also	ADV
inlawrev-3453	618	13	shartel	shartel	ADJ
inlawrev-3453	618	14	,	,	PUNCT
inlawrev-3453	618	15	supra	supra	ADJ
inlawrev-3453	618	16	note	note	NOUN
inlawrev-3453	618	17	1	1	NUM
inlawrev-3453	618	18	,	,	PUNCT
inlawrev-3453	618	19	at	at	ADP
inlawrev-3453	618	20	21	21	NUM
inlawrev-3453	618	21	.	.	PUNCT
inlawrev-3453	619	1	1	1	NUM
inlawrev-3453	619	2	59	59	NUM
inlawrev-3453	619	3	.	.	PUNCT
inlawrev-3453	619	4	shartel	shartel	PROPN
inlawrev-3453	619	5	,	,	PUNCT
inlawrev-3453	619	6	supra	supra	PROPN
inlawrev-3453	619	7	note	note	NOUN
inlawrev-3453	619	8	1	1	NUM
inlawrev-3453	619	9	,	,	PUNCT
inlawrev-3453	619	10	at	at	ADP
inlawrev-3453	619	11	2	2	NUM
inlawrev-3453	619	12	1	1	NUM
inlawrev-3453	619	13	.	.	PUNCT
inlawrev-3453	620	1	160	160	NUM
inlawrev-3453	620	2	.	.	PUNCT
inlawrev-3453	621	1	see	see	VERB
inlawrev-3453	621	2	i	i	PRON
inlawrev-3453	621	3	d.	d.	PROPN
inlawrev-3453	621	4	at	at	ADP
inlawrev-3453	621	5	20	20	NUM
inlawrev-3453	621	6	.	.	PUNCT
inlawrev-3453	621	7	161	161	NUM
inlawrev-3453	621	8	.	.	PUNCT
inlawrev-3453	622	1	see	see	VERB
inlawrev-3453	622	2	i	i	PRON
inlawrev-3453	622	3	d.	d.	PROPN
inlawrev-3453	622	4	at21	at21	PROPN
inlawrev-3453	622	5	.	.	PUNCT
inlawrev-3453	623	1	162	162	NUM
inlawrev-3453	623	2	.	.	PUNCT
inlawrev-3453	624	1	see	see	VERB
inlawrev-3453	624	2	i	i	PRON
inlawrev-3453	624	3	d.	d.	PROPN
inlawrev-3453	624	4	at	at	ADP
inlawrev-3453	624	5	20	20	NUM
inlawrev-3453	624	6	.	.	PUNCT
inlawrev-3453	625	1	audits	audit	NOUN
inlawrev-3453	625	2	have	have	AUX
inlawrev-3453	625	3	identified	identify	VERB
inlawrev-3453	625	4	extensive	extensive	ADJ
inlawrev-3453	625	5	research	research	NOUN
inlawrev-3453	625	6	on	on	ADP
inlawrev-3453	625	7	marginal	marginal	ADJ
inlawrev-3453	625	8	issues	issue	NOUN
inlawrev-3453	625	9	,	,	PUNCT
inlawrev-3453	625	10	multiple	multiple	ADJ
inlawrev-3453	625	11	charges	charge	NOUN
inlawrev-3453	625	12	for	for	ADP
inlawrev-3453	625	13	file	file	NOUN
inlawrev-3453	625	14	review	review	NOUN
inlawrev-3453	625	15	unconnected	unconnected	ADJ
inlawrev-3453	625	16	to	to	ADP
inlawrev-3453	625	17	any	any	DET
inlawrev-3453	625	18	objective	objective	NOUN
inlawrev-3453	625	19	,	,	PUNCT
inlawrev-3453	625	20	and	and	CCONJ
inlawrev-3453	625	21	other	other	ADJ
inlawrev-3453	625	22	unnecessary	unnecessary	ADJ
inlawrev-3453	625	23	or	or	CCONJ
inlawrev-3453	625	24	fraudulent	fraudulent	ADJ
inlawrev-3453	625	25	charges	charge	NOUN
inlawrev-3453	625	26	.	.	PUNCT
inlawrev-3453	626	1	see	see	VERB
inlawrev-3453	626	2	i	i	PRON
inlawrev-3453	626	3	d.	d.	PROPN
inlawrev-3453	626	4	2000	2000	NUM
inlawrev-3453	626	5	]	]	PUNCT
inlawrev-3453	626	6	fee	fee	NOUN
inlawrev-3453	626	7	audits	audits	NOUN
inlawrev-3453	626	8	197	197	NUM
inlawrev-3453	626	9	traditional	traditional	ADJ
inlawrev-3453	626	10	practice	practice	NOUN
inlawrev-3453	626	11	of	of	ADP
inlawrev-3453	626	12	using	use	VERB
inlawrev-3453	626	13	in	in	ADP
inlawrev-3453	626	14	-	-	PUNCT
inlawrev-3453	626	15	house	house	NOUN
inlawrev-3453	626	16	auditors	auditor	NOUN
inlawrev-3453	626	17	.	.	PUNCT
inlawrev-3453	627	1	163	163	NUM
inlawrev-3453	627	2	this	this	DET
inlawrev-3453	627	3	shift	shift	NOUN
inlawrev-3453	627	4	would	would	AUX
inlawrev-3453	627	5	allow	allow	VERB
inlawrev-3453	627	6	the	the	DET
inlawrev-3453	627	7	insurance	insurance	NOUN
inlawrev-3453	627	8	companies	company	NOUN
inlawrev-3453	627	9	to	to	PART
inlawrev-3453	627	10	use	use	VERB
inlawrev-3453	627	11	audits	audits	NOUN
inlawrev-3453	627	12	to	to	PART
inlawrev-3453	627	13	control	control	VERB
inlawrev-3453	627	14	legal	legal	ADJ
inlawrev-3453	627	15	costs	cost	NOUN
inlawrev-3453	627	16	and	and	CCONJ
inlawrev-3453	627	17	relieve	relieve	VERB
inlawrev-3453	627	18	the	the	DET
inlawrev-3453	627	19	tension	tension	NOUN
inlawrev-3453	627	20	between	between	ADP
inlawrev-3453	627	21	attorneys	attorney	NOUN
inlawrev-3453	627	22	and	and	CCONJ
inlawrev-3453	627	23	insurance	insurance	NOUN
inlawrev-3453	627	24	companies	company	NOUN
inlawrev-3453	627	25	resulting	result	VERB
inlawrev-3453	627	26	from	from	ADP
inlawrev-3453	627	27	the	the	DET
inlawrev-3453	627	28	employment	employment	NOUN
inlawrev-3453	627	29	of	of	ADP
inlawrev-3453	627	30	outside	outside	ADJ
inlawrev-3453	627	31	auditors	auditor	NOUN
inlawrev-3453	627	32	.	.	PUNCT
inlawrev-3453	628	1	this	this	PRON
inlawrev-3453	628	2	in	in	ADP
inlawrev-3453	628	3	turn	turn	NOUN
inlawrev-3453	628	4	would	would	AUX
inlawrev-3453	628	5	allow	allow	VERB
inlawrev-3453	628	6	attorneys	attorney	NOUN
inlawrev-3453	628	7	to	to	PART
inlawrev-3453	628	8	feel	feel	VERB
inlawrev-3453	628	9	less	less	ADV
inlawrev-3453	628	10	threatened	threaten	VERB
inlawrev-3453	628	11	164	164	NUM
inlawrev-3453	628	12	because	because	SCONJ
inlawrev-3453	628	13	the	the	DET
inlawrev-3453	628	14	in	in	ADP
inlawrev-3453	628	15	-	-	PUNCT
inlawrev-3453	628	16	house	house	NOUN
inlawrev-3453	628	17	auditors	auditor	NOUN
inlawrev-3453	628	18	are	be	AUX
inlawrev-3453	628	19	not	not	PART
inlawrev-3453	628	20	motivated	motivate	VERB
inlawrev-3453	628	21	by	by	ADP
inlawrev-3453	628	22	self	self	NOUN
inlawrev-3453	628	23	-	-	PUNCT
inlawrev-3453	628	24	interest	interest	NOUN
inlawrev-3453	628	25	in	in	ADP
inlawrev-3453	628	26	making	make	VERB
inlawrev-3453	628	27	unreasonable	unreasonable	ADJ
inlawrev-3453	628	28	cuts	cut	NOUN
inlawrev-3453	628	29	to	to	ADP
inlawrev-3453	628	30	the	the	DET
inlawrev-3453	628	31	legal	legal	ADJ
inlawrev-3453	628	32	bills	bill	NOUN
inlawrev-3453	628	33	.	.	PUNCT
inlawrev-3453	629	1	in	in	ADP
inlawrev-3453	629	2	addition	addition	NOUN
inlawrev-3453	629	3	to	to	ADP
inlawrev-3453	629	4	removing	remove	VERB
inlawrev-3453	629	5	self	self	NOUN
inlawrev-3453	629	6	-	-	PUNCT
inlawrev-3453	629	7	interest	interest	NOUN
inlawrev-3453	629	8	motivation	motivation	NOUN
inlawrev-3453	629	9	,	,	PUNCT
inlawrev-3453	629	10	in	in	ADP
inlawrev-3453	629	11	-	-	PUNCT
inlawrev-3453	629	12	house	house	NOUN
inlawrev-3453	629	13	audits	audits	NOUN
inlawrev-3453	629	14	will	will	AUX
inlawrev-3453	629	15	also	also	ADV
inlawrev-3453	629	16	benefit	benefit	VERB
inlawrev-3453	629	17	the	the	DET
inlawrev-3453	629	18	attorney	attorney	NOUN
inlawrev-3453	629	19	-	-	PUNCT
inlawrev-3453	629	20	carrier	carrier	NOUN
inlawrev-3453	629	21	relationship	relationship	NOUN
inlawrev-3453	629	22	because	because	SCONJ
inlawrev-3453	629	23	the	the	DET
inlawrev-3453	629	24	audits	audits	NOUN
inlawrev-3453	629	25	can	can	AUX
inlawrev-3453	629	26	be	be	AUX
inlawrev-3453	629	27	particularized	particularize	VERB
inlawrev-3453	629	28	for	for	ADP
inlawrev-3453	629	29	each	each	DET
inlawrev-3453	629	30	case	case	NOUN
inlawrev-3453	629	31	.	.	PUNCT
inlawrev-3453	630	1	many	many	ADJ
inlawrev-3453	630	2	attorneys	attorney	NOUN
inlawrev-3453	630	3	complain	complain	VERB
inlawrev-3453	630	4	that	that	SCONJ
inlawrev-3453	630	5	outside	outside	ADJ
inlawrev-3453	630	6	auditors	auditor	NOUN
inlawrev-3453	630	7	use	use	VERB
inlawrev-3453	630	8	a	a	DET
inlawrev-3453	630	9	cookie	cookie	NOUN
inlawrev-3453	630	10	-	-	PUNCT
inlawrev-3453	630	11	cutter	cutter	NOUN
inlawrev-3453	630	12	approach	approach	NOUN
inlawrev-3453	630	13	to	to	PART
inlawrev-3453	630	14	determine	determine	VERB
inlawrev-3453	630	15	which	which	DET
inlawrev-3453	630	16	actions	action	NOUN
inlawrev-3453	630	17	are	be	AUX
inlawrev-3453	630	18	necessary	necessary	ADJ
inlawrev-3453	630	19	and	and	CCONJ
inlawrev-3453	630	20	which	which	PRON
inlawrev-3453	630	21	are	be	AUX
inlawrev-3453	630	22	superfluous	superfluous	ADJ
inlawrev-3453	630	23	and	and	CCONJ
inlawrev-3453	630	24	accordingly	accordingly	ADV
inlawrev-3453	630	25	make	make	VERB
inlawrev-3453	630	26	cuts	cut	NOUN
inlawrev-3453	630	27	to	to	ADP
inlawrev-3453	630	28	the	the	DET
inlawrev-3453	630	29	bills	bill	NOUN
inlawrev-3453	630	30	.	.	PUNCT
inlawrev-3453	631	1	165	165	NUM
inlawrev-3453	631	2	the	the	DET
inlawrev-3453	631	3	very	very	ADJ
inlawrev-3453	631	4	definition	definition	NOUN
inlawrev-3453	631	5	of	of	ADP
inlawrev-3453	631	6	in	in	ADP
inlawrev-3453	631	7	-	-	PUNCT
inlawrev-3453	631	8	house	house	NOUN
inlawrev-3453	631	9	auditors	auditor	NOUN
inlawrev-3453	631	10	implies	imply	VERB
inlawrev-3453	631	11	that	that	SCONJ
inlawrev-3453	631	12	the	the	DET
inlawrev-3453	631	13	auditors	auditor	NOUN
inlawrev-3453	631	14	have	have	VERB
inlawrev-3453	631	15	regular	regular	ADJ
inlawrev-3453	631	16	access	access	NOUN
inlawrev-3453	631	17	to	to	ADP
inlawrev-3453	631	18	in	in	ADP
inlawrev-3453	631	19	-	-	PUNCT
inlawrev-3453	631	20	house	house	NOUN
inlawrev-3453	631	21	counsel	counsel	NOUN
inlawrev-3453	631	22	and	and	CCONJ
inlawrev-3453	631	23	the	the	DET
inlawrev-3453	631	24	insurance	insurance	NOUN
inlawrev-3453	631	25	claims	claim	VERB
inlawrev-3453	631	26	representatives	representative	NOUN
inlawrev-3453	631	27	handling	handle	VERB
inlawrev-3453	631	28	each	each	DET
inlawrev-3453	631	29	case	case	NOUN
inlawrev-3453	631	30	.	.	PUNCT
inlawrev-3453	632	1	the	the	DET
inlawrev-3453	632	2	auditors	auditor	NOUN
inlawrev-3453	632	3	can	can	AUX
inlawrev-3453	632	4	consult	consult	VERB
inlawrev-3453	632	5	with	with	ADP
inlawrev-3453	632	6	these	these	DET
inlawrev-3453	632	7	insurance	insurance	NOUN
inlawrev-3453	632	8	company	company	NOUN
inlawrev-3453	632	9	employees	employee	NOUN
inlawrev-3453	632	10	who	who	PRON
inlawrev-3453	632	11	are	be	AUX
inlawrev-3453	632	12	familiar	familiar	ADJ
inlawrev-3453	632	13	with	with	ADP
inlawrev-3453	632	14	the	the	DET
inlawrev-3453	632	15	case	case	NOUN
inlawrev-3453	632	16	to	to	PART
inlawrev-3453	632	17	determine	determine	VERB
inlawrev-3453	632	18	whether	whether	SCONJ
inlawrev-3453	632	19	questionable	questionable	ADJ
inlawrev-3453	632	20	billing	billing	NOUN
inlawrev-3453	632	21	entries	entry	NOUN
inlawrev-3453	632	22	are	be	AUX
inlawrev-3453	632	23	proper	proper	ADJ
inlawrev-3453	632	24	actions	action	NOUN
inlawrev-3453	632	25	in	in	ADP
inlawrev-3453	632	26	the	the	DET
inlawrev-3453	632	27	context	context	NOUN
inlawrev-3453	632	28	of	of	ADP
inlawrev-3453	632	29	each	each	DET
inlawrev-3453	632	30	particular	particular	ADJ
inlawrev-3453	632	31	case	case	NOUN
inlawrev-3453	632	32	.	.	PUNCT
inlawrev-3453	633	1	audits	audits	NOUN
inlawrev-3453	633	2	will	will	AUX
inlawrev-3453	633	3	be	be	AUX
inlawrev-3453	633	4	more	more	ADJ
inlawrev-3453	633	5	case	case	NOUN
inlawrev-3453	633	6	-	-	PUNCT
inlawrev-3453	633	7	specific	specific	ADJ
inlawrev-3453	633	8	and	and	CCONJ
inlawrev-3453	633	9	will	will	AUX
inlawrev-3453	633	10	not	not	PART
inlawrev-3453	633	11	result	result	VERB
inlawrev-3453	633	12	in	in	ADP
inlawrev-3453	633	13	fee	fee	NOUN
inlawrev-3453	633	14	cuts	cut	NOUN
inlawrev-3453	633	15	for	for	ADP
inlawrev-3453	633	16	actions	action	NOUN
inlawrev-3453	633	17	that	that	PRON
inlawrev-3453	633	18	do	do	AUX
inlawrev-3453	633	19	not	not	PART
inlawrev-3453	633	20	fit	fit	VERB
inlawrev-3453	633	21	the	the	DET
inlawrev-3453	633	22	cookie	cookie	NOUN
inlawrev-3453	633	23	-	-	PUNCT
inlawrev-3453	633	24	cutter	cutter	NOUN
inlawrev-3453	633	25	model	model	NOUN
inlawrev-3453	633	26	of	of	ADP
inlawrev-3453	633	27	litigation	litigation	NOUN
inlawrev-3453	633	28	.	.	PUNCT
inlawrev-3453	634	1	most	most	ADV
inlawrev-3453	634	2	importantly	importantly	ADV
inlawrev-3453	634	3	,	,	PUNCT
inlawrev-3453	634	4	the	the	DET
inlawrev-3453	634	5	return	return	NOUN
inlawrev-3453	634	6	to	to	ADP
inlawrev-3453	634	7	in	in	ADP
inlawrev-3453	634	8	-	-	PUNCT
inlawrev-3453	634	9	house	house	NOUN
inlawrev-3453	634	10	auditors	auditor	NOUN
inlawrev-3453	634	11	will	will	AUX
inlawrev-3453	634	12	also	also	ADV
inlawrev-3453	634	13	help	help	VERB
inlawrev-3453	634	14	solve	solve	VERB
inlawrev-3453	634	15	attorney	attorney	NOUN
inlawrev-3453	634	16	-	-	PUNCT
inlawrev-3453	634	17	client	client	NOUN
inlawrev-3453	634	18	confidentiality	confidentiality	NOUN
inlawrev-3453	634	19	problems	problem	NOUN
inlawrev-3453	634	20	created	create	VERB
inlawrev-3453	634	21	by	by	ADP
inlawrev-3453	634	22	the	the	DET
inlawrev-3453	634	23	employment	employment	NOUN
inlawrev-3453	634	24	of	of	ADP
inlawrev-3453	634	25	outside	outside	ADJ
inlawrev-3453	634	26	auditors	auditor	NOUN
inlawrev-3453	634	27	.	.	PUNCT
inlawrev-3453	635	1	166	166	NUM
inlawrev-3453	635	2	in	in	ADP
inlawrev-3453	635	3	-	-	PUNCT
inlawrev-3453	635	4	house	house	NOUN
inlawrev-3453	635	5	auditors	auditor	NOUN
inlawrev-3453	635	6	are	be	AUX
inlawrev-3453	635	7	the	the	DET
inlawrev-3453	635	8	carrier	carrier	NOUN
inlawrev-3453	635	9	's	's	PART
inlawrev-3453	635	10	employees	employee	NOUN
inlawrev-3453	635	11	;	;	PUNCT
inlawrev-3453	635	12	167	167	NUM
inlawrev-3453	635	13	as	as	ADP
inlawrev-3453	635	14	employees	employee	NOUN
inlawrev-3453	635	15	,	,	PUNCT
inlawrev-3453	635	16	the	the	DET
inlawrev-3453	635	17	auditors	auditor	NOUN
inlawrev-3453	635	18	will	will	AUX
inlawrev-3453	635	19	share	share	VERB
inlawrev-3453	635	20	the	the	DET
inlawrev-3453	635	21	carrier	carrier	NOUN
inlawrev-3453	635	22	's	's	PART
inlawrev-3453	635	23	attorney	attorney	NOUN
inlawrev-3453	635	24	-	-	PUNCT
inlawrev-3453	635	25	client	client	NOUN
inlawrev-3453	635	26	privilege	privilege	NOUN
inlawrev-3453	635	27	with	with	ADP
inlawrev-3453	635	28	defense	defense	NOUN
inlawrev-3453	635	29	counsel	counsel	NOUN
inlawrev-3453	635	30	.	.	PUNCT
inlawrev-3453	636	1	168	168	NUM
inlawrev-3453	636	2	information	information	NOUN
inlawrev-3453	636	3	will	will	AUX
inlawrev-3453	636	4	not	not	PART
inlawrev-3453	636	5	be	be	AUX
inlawrev-3453	636	6	sent	send	VERB
inlawrev-3453	636	7	to	to	ADP
inlawrev-3453	636	8	an	an	DET
inlawrev-3453	636	9	auditor	auditor	NOUN
inlawrev-3453	636	10	who	who	PRON
inlawrev-3453	636	11	is	be	AUX
inlawrev-3453	636	12	outside	outside	ADP
inlawrev-3453	636	13	the	the	DET
inlawrev-3453	636	14	"	"	PUNCT
inlawrev-3453	636	15	small	small	ADJ
inlawrev-3453	636	16	circle	circle	NOUN
inlawrev-3453	636	17	of	of	ADP
inlawrev-3453	636	18	'	'	PUNCT
inlawrev-3453	636	19	others	other	NOUN
inlawrev-3453	636	20	'	'	PUNCT
inlawrev-3453	636	21	with	with	ADP
inlawrev-3453	636	22	whom	whom	PRON
inlawrev-3453	636	23	information	information	NOUN
inlawrev-3453	636	24	may	may	AUX
inlawrev-3453	636	25	be	be	AUX
inlawrev-3453	636	26	shared	share	VERB
inlawrev-3453	636	27	.	.	PUNCT
inlawrev-3453	636	28	"	"	PUNCT
inlawrev-3453	637	1	169	169	NUM
inlawrev-3453	637	2	therefore	therefore	ADV
inlawrev-3453	637	3	,	,	PUNCT
inlawrev-3453	637	4	the	the	DET
inlawrev-3453	637	5	threat	threat	NOUN
inlawrev-3453	637	6	of	of	ADP
inlawrev-3453	637	7	breaching	breach	VERB
inlawrev-3453	637	8	the	the	DET
inlawrev-3453	637	9	attorney	attorney	NOUN
inlawrev-3453	637	10	-	-	PUNCT
inlawrev-3453	637	11	client	client	NOUN
inlawrev-3453	637	12	privilege	privilege	NOUN
inlawrev-3453	637	13	will	will	AUX
inlawrev-3453	637	14	not	not	PART
inlawrev-3453	637	15	exist	exist	VERB
inlawrev-3453	637	16	as	as	SCONJ
inlawrev-3453	637	17	it	it	PRON
inlawrev-3453	637	18	does	do	VERB
inlawrev-3453	637	19	with	with	ADP
inlawrev-3453	637	20	the	the	DET
inlawrev-3453	637	21	use	use	NOUN
inlawrev-3453	637	22	of	of	ADP
inlawrev-3453	637	23	outside	outside	ADJ
inlawrev-3453	637	24	auditors	auditor	NOUN
inlawrev-3453	637	25	.	.	PUNCT
inlawrev-3453	638	1	170	170	NUM
inlawrev-3453	638	2	insurance	insurance	NOUN
inlawrev-3453	638	3	companies	company	NOUN
inlawrev-3453	638	4	do	do	AUX
inlawrev-3453	638	5	not	not	PART
inlawrev-3453	638	6	deny	deny	VERB
inlawrev-3453	638	7	the	the	DET
inlawrev-3453	638	8	benefits	benefit	NOUN
inlawrev-3453	638	9	of	of	ADP
inlawrev-3453	638	10	in	in	ADP
inlawrev-3453	638	11	-	-	PUNCT
inlawrev-3453	638	12	house	house	NOUN
inlawrev-3453	638	13	audits	audits	NOUN
inlawrev-3453	638	14	.	.	PUNCT
inlawrev-3453	639	1	nevertheless	nevertheless	ADV
inlawrev-3453	639	2	,	,	PUNCT
inlawrev-3453	639	3	they	they	PRON
inlawrev-3453	639	4	complain	complain	VERB
inlawrev-3453	639	5	that	that	SCONJ
inlawrev-3453	639	6	in	in	ADP
inlawrev-3453	639	7	-	-	PUNCT
inlawrev-3453	639	8	house	house	NOUN
inlawrev-3453	639	9	auditors	auditor	NOUN
inlawrev-3453	639	10	increase	increase	VERB
inlawrev-3453	639	11	their	their	PRON
inlawrev-3453	639	12	costs	cost	NOUN
inlawrev-3453	639	13	.	.	PUNCT
inlawrev-3453	640	1	171	171	NUM
inlawrev-3453	640	2	the	the	DET
inlawrev-3453	640	3	1	1	NUM
inlawrev-3453	640	4	63	63	NUM
inlawrev-3453	640	5	.	.	PUNCT
inlawrev-3453	641	1	see	see	VERB
inlawrev-3453	641	2	brennan	brennan	PROPN
inlawrev-3453	641	3	,	,	PUNCT
inlawrev-3453	641	4	supra	supra	PROPN
inlawrev-3453	641	5	note	note	PROPN
inlawrev-3453	641	6	6	6	NUM
inlawrev-3453	641	7	,	,	PUNCT
inlawrev-3453	641	8	at	at	ADP
inlawrev-3453	641	9	a	a	DET
inlawrev-3453	641	10	1	1	NUM
inlawrev-3453	641	11	.	.	PUNCT
inlawrev-3453	641	12	164	164	NUM
inlawrev-3453	641	13	.	.	PUNCT
inlawrev-3453	642	1	see	see	VERB
inlawrev-3453	642	2	martin	martin	PROPN
inlawrev-3453	642	3	,	,	PUNCT
inlawrev-3453	642	4	supra	supra	PROPN
inlawrev-3453	642	5	note	note	NOUN
inlawrev-3453	642	6	2	2	NUM
inlawrev-3453	642	7	,	,	PUNCT
inlawrev-3453	642	8	at	at	ADP
inlawrev-3453	642	9	358	358	NUM
inlawrev-3453	642	10	;	;	PUNCT
inlawrev-3453	642	11	larry	larry	PROPN
inlawrev-3453	642	12	smith	smith	PROPN
inlawrev-3453	642	13	,	,	PUNCT
inlawrev-3453	642	14	a	a	DET
inlawrev-3453	642	15	profession	profession	NOUN
inlawrev-3453	642	16	in	in	ADP
inlawrev-3453	642	17	transition	transition	NOUN
inlawrev-3453	642	18	:	:	PUNCT
inlawrev-3453	642	19	auditors	auditor	NOUN
inlawrev-3453	642	20	expand	expand	VERB
inlawrev-3453	642	21	practice	practice	NOUN
inlawrev-3453	642	22	amid	amid	ADP
inlawrev-3453	642	23	growing	grow	VERB
inlawrev-3453	642	24	criticism	criticism	NOUN
inlawrev-3453	642	25	,	,	PUNCT
inlawrev-3453	642	26	of	of	ADP
inlawrev-3453	642	27	couns	coun	NOUN
inlawrev-3453	642	28	.	.	PUNCT
inlawrev-3453	642	29	,	,	PUNCT
inlawrev-3453	642	30	oct	oct	PROPN
inlawrev-3453	642	31	.	.	PROPN
inlawrev-3453	642	32	4	4	NUM
inlawrev-3453	642	33	,	,	PUNCT
inlawrev-3453	642	34	1993	1993	NUM
inlawrev-3453	642	35	,	,	PUNCT
inlawrev-3453	642	36	at	at	ADP
inlawrev-3453	642	37	5	5	NUM
inlawrev-3453	642	38	-	-	SYM
inlawrev-3453	642	39	6	6	NUM
inlawrev-3453	642	40	;	;	PUNCT
inlawrev-3453	642	41	see	see	VERB
inlawrev-3453	642	42	also	also	ADV
inlawrev-3453	642	43	richmond	richmond	PROPN
inlawrev-3453	642	44	,	,	PUNCT
inlawrev-3453	642	45	supra	supra	PROPN
inlawrev-3453	642	46	note	note	NOUN
inlawrev-3453	642	47	10	10	NUM
inlawrev-3453	642	48	,	,	PUNCT
inlawrev-3453	642	49	at	at	ADP
inlawrev-3453	642	50	522	522	NUM
inlawrev-3453	642	51	.	.	PUNCT
inlawrev-3453	643	1	in	in	ADP
inlawrev-3453	643	2	-	-	PUNCT
inlawrev-3453	643	3	house	house	NOUN
inlawrev-3453	643	4	auditors	auditor	NOUN
inlawrev-3453	643	5	are	be	AUX
inlawrev-3453	643	6	employees	employee	NOUN
inlawrev-3453	643	7	of	of	ADP
inlawrev-3453	643	8	the	the	DET
inlawrev-3453	643	9	insurance	insurance	NOUN
inlawrev-3453	643	10	company	company	NOUN
inlawrev-3453	643	11	and	and	CCONJ
inlawrev-3453	643	12	,	,	PUNCT
inlawrev-3453	643	13	therefore	therefore	ADV
inlawrev-3453	643	14	,	,	PUNCT
inlawrev-3453	643	15	will	will	AUX
inlawrev-3453	643	16	be	be	AUX
inlawrev-3453	643	17	paid	pay	VERB
inlawrev-3453	643	18	regardless	regardless	ADV
inlawrev-3453	643	19	of	of	ADP
inlawrev-3453	643	20	the	the	DET
inlawrev-3453	643	21	amount	amount	NOUN
inlawrev-3453	643	22	of	of	ADP
inlawrev-3453	643	23	cuts	cut	NOUN
inlawrev-3453	643	24	they	they	PRON
inlawrev-3453	643	25	make	make	VERB
inlawrev-3453	643	26	.	.	PUNCT
inlawrev-3453	644	1	this	this	PRON
inlawrev-3453	644	2	is	be	AUX
inlawrev-3453	644	3	contrary	contrary	ADJ
inlawrev-3453	644	4	to	to	ADP
inlawrev-3453	644	5	outside	outside	ADJ
inlawrev-3453	644	6	auditors	auditor	NOUN
inlawrev-3453	644	7	who	who	PRON
inlawrev-3453	644	8	are	be	AUX
inlawrev-3453	644	9	often	often	ADV
inlawrev-3453	644	10	paid	pay	VERB
inlawrev-3453	644	11	according	accord	VERB
inlawrev-3453	644	12	to	to	ADP
inlawrev-3453	644	13	the	the	DET
inlawrev-3453	644	14	dollar	dollar	NOUN
inlawrev-3453	644	15	amount	amount	NOUN
inlawrev-3453	644	16	of	of	ADP
inlawrev-3453	644	17	cuts	cut	NOUN
inlawrev-3453	644	18	they	they	PRON
inlawrev-3453	644	19	make	make	VERB
inlawrev-3453	644	20	.	.	PUNCT
inlawrev-3453	645	1	see	see	VERB
inlawrev-3453	645	2	samborn	samborn	ADJ
inlawrev-3453	645	3	,	,	PUNCT
inlawrev-3453	645	4	supra	supra	PROPN
inlawrev-3453	645	5	note	note	NOUN
inlawrev-3453	645	6	50	50	NUM
inlawrev-3453	645	7	,	,	PUNCT
inlawrev-3453	645	8	at	at	ADP
inlawrev-3453	645	9	31	31	NUM
inlawrev-3453	645	10	1	1	NUM
inlawrev-3453	645	11	65	65	NUM
inlawrev-3453	645	12	.	.	PUNCT
inlawrev-3453	646	1	see	see	VERB
inlawrev-3453	646	2	brennan	brennan	PROPN
inlawrev-3453	646	3	,	,	PUNCT
inlawrev-3453	646	4	supra	supra	PROPN
inlawrev-3453	646	5	note	note	PROPN
inlawrev-3453	646	6	6	6	NUM
inlawrev-3453	646	7	,	,	PUNCT
inlawrev-3453	646	8	at	at	ADP
inlawrev-3453	646	9	a	a	DET
inlawrev-3453	646	10	1	1	NUM
inlawrev-3453	646	11	.	.	PUNCT
inlawrev-3453	646	12	166	166	NUM
inlawrev-3453	646	13	.	.	PUNCT
inlawrev-3453	647	1	see	see	VERB
inlawrev-3453	647	2	martin	martin	PROPN
inlawrev-3453	647	3	,	,	PUNCT
inlawrev-3453	647	4	supra	supra	PROPN
inlawrev-3453	647	5	note	note	NOUN
inlawrev-3453	647	6	2	2	NUM
inlawrev-3453	647	7	,	,	PUNCT
inlawrev-3453	647	8	at	at	ADP
inlawrev-3453	647	9	358	358	NUM
inlawrev-3453	647	10	.	.	PUNCT
inlawrev-3453	648	1	1	1	NUM
inlawrev-3453	648	2	67	67	NUM
inlawrev-3453	648	3	.	.	PUNCT
inlawrev-3453	649	1	see	see	VERB
inlawrev-3453	649	2	i	i	PRON
inlawrev-3453	649	3	d.	d.	PROPN
inlawrev-3453	649	4	168	168	NUM
inlawrev-3453	649	5	.	.	PUNCT
inlawrev-3453	650	1	see	see	VERB
inlawrev-3453	650	2	i	i	PRON
inlawrev-3453	650	3	d.	d.	PROPN
inlawrev-3453	650	4	169	169	NUM
inlawrev-3453	650	5	.	.	PUNCT
inlawrev-3453	651	1	united	united	PROPN
inlawrev-3453	651	2	states	states	PROPN
inlawrev-3453	651	3	v.	v.	ADP
inlawrev-3453	651	4	mass	mass	PROPN
inlawrev-3453	651	5	.	.	PROPN
inlawrev-3453	651	6	inst	inst	PROPN
inlawrev-3453	651	7	,	,	PUNCT
inlawrev-3453	651	8	of	of	ADP
inlawrev-3453	651	9	tech	tech	NOUN
inlawrev-3453	651	10	.	.	PUNCT
inlawrev-3453	651	11	,	,	PUNCT
inlawrev-3453	651	12	129	129	NUM
inlawrev-3453	651	13	f.3d	f.3d	NUM
inlawrev-3453	651	14	681	681	NUM
inlawrev-3453	651	15	,	,	PUNCT
inlawrev-3453	651	16	684	684	NUM
inlawrev-3453	651	17	(	(	PUNCT
inlawrev-3453	651	18	1st	1st	ADJ
inlawrev-3453	651	19	cir	cir	NOUN
inlawrev-3453	651	20	.	.	PUNCT
inlawrev-3453	651	21	1997	1997	NUM
inlawrev-3453	651	22	)	)	PUNCT
inlawrev-3453	651	23	.	.	PUNCT
inlawrev-3453	652	1	1	1	NUM
inlawrev-3453	652	2	70	70	NUM
inlawrev-3453	652	3	.	.	PUNCT
inlawrev-3453	653	1	see	see	VERB
inlawrev-3453	653	2	martin	martin	PROPN
inlawrev-3453	653	3	,	,	PUNCT
inlawrev-3453	653	4	supra	supra	PROPN
inlawrev-3453	653	5	note	note	NOUN
inlawrev-3453	653	6	2	2	NUM
inlawrev-3453	653	7	,	,	PUNCT
inlawrev-3453	653	8	at	at	ADP
inlawrev-3453	653	9	358	358	NUM
inlawrev-3453	653	10	.	.	PUNCT
inlawrev-3453	654	1	171	171	NUM
inlawrev-3453	654	2	.	.	PUNCT
inlawrev-3453	655	1	see	see	VERB
inlawrev-3453	655	2	i	i	PRON
inlawrev-3453	655	3	d.	d.	PROPN
inlawrev-3453	655	4	insurance	insurance	NOUN
inlawrev-3453	655	5	companies	company	NOUN
inlawrev-3453	655	6	must	must	AUX
inlawrev-3453	655	7	pay	pay	VERB
inlawrev-3453	655	8	for	for	ADP
inlawrev-3453	655	9	the	the	DET
inlawrev-3453	655	10	audits	audits	NOUN
inlawrev-3453	655	11	whether	whether	SCONJ
inlawrev-3453	655	12	they	they	PRON
inlawrev-3453	655	13	are	be	AUX
inlawrev-3453	655	14	preformed	preform	VERB
inlawrev-3453	655	15	inhouse	inhouse	NOUN
inlawrev-3453	655	16	or	or	CCONJ
inlawrev-3453	655	17	by	by	ADP
inlawrev-3453	655	18	an	an	DET
inlawrev-3453	655	19	outside	outside	ADJ
inlawrev-3453	655	20	firm	firm	NOUN
inlawrev-3453	655	21	.	.	PUNCT
inlawrev-3453	656	1	thus	thus	ADV
inlawrev-3453	656	2	,	,	PUNCT
inlawrev-3453	656	3	auditing	audit	VERB
inlawrev-3453	656	4	itself	itself	PRON
inlawrev-3453	656	5	,	,	PUNCT
inlawrev-3453	656	6	rather	rather	ADV
inlawrev-3453	656	7	than	than	ADP
inlawrev-3453	656	8	the	the	DET
inlawrev-3453	656	9	use	use	NOUN
inlawrev-3453	656	10	of	of	ADP
inlawrev-3453	656	11	in	in	ADP
inlawrev-3453	656	12	-	-	PUNCT
inlawrev-3453	656	13	house	house	NOUN
inlawrev-3453	656	14	auditors	auditor	NOUN
inlawrev-3453	656	15	,	,	PUNCT
inlawrev-3453	656	16	increases	increase	VERB
inlawrev-3453	656	17	insurance	insurance	NOUN
inlawrev-3453	656	18	companies	company	NOUN
inlawrev-3453	656	19	'	'	PART
inlawrev-3453	656	20	cost	cost	NOUN
inlawrev-3453	656	21	.	.	PUNCT
inlawrev-3453	657	1	the	the	DET
inlawrev-3453	657	2	cost	cost	NOUN
inlawrev-3453	657	3	difference	difference	NOUN
inlawrev-3453	657	4	is	be	AUX
inlawrev-3453	657	5	in	in	ADP
inlawrev-3453	657	6	the	the	DET
inlawrev-3453	657	7	total	total	ADJ
inlawrev-3453	657	8	amount	amount	NOUN
inlawrev-3453	657	9	of	of	ADP
inlawrev-3453	657	10	bill	bill	NOUN
inlawrev-3453	657	11	cuts	cut	NOUN
inlawrev-3453	657	12	made	make	VERB
inlawrev-3453	657	13	by	by	ADP
inlawrev-3453	657	14	the	the	DET
inlawrev-3453	657	15	auditors	auditor	NOUN
inlawrev-3453	657	16	.	.	PUNCT
inlawrev-3453	658	1	outside	outside	ADJ
inlawrev-3453	658	2	auditors	auditor	NOUN
inlawrev-3453	658	3	only	only	ADV
inlawrev-3453	658	4	appear	appear	VERB
inlawrev-3453	658	5	to	to	PART
inlawrev-3453	658	6	cost	cost	VERB
inlawrev-3453	658	7	less	less	ADJ
inlawrev-3453	658	8	because	because	SCONJ
inlawrev-3453	658	9	they	they	PRON
inlawrev-3453	658	10	routinely	routinely	ADV
inlawrev-3453	658	11	make	make	VERB
inlawrev-3453	658	12	more	more	ADJ
inlawrev-3453	658	13	bill	bill	NOUN
inlawrev-3453	658	14	cuts	cut	NOUN
inlawrev-3453	658	15	than	than	ADP
inlawrev-3453	658	16	in	in	ADP
inlawrev-3453	658	17	-	-	PUNCT
inlawrev-3453	658	18	house	house	NOUN
inlawrev-3453	658	19	auditors	auditor	NOUN
inlawrev-3453	658	20	.	.	PUNCT
inlawrev-3453	659	1	this	this	PRON
inlawrev-3453	659	2	is	be	AUX
inlawrev-3453	659	3	not	not	PART
inlawrev-3453	659	4	necessarily	necessarily	ADV
inlawrev-3453	659	5	saving	save	VERB
inlawrev-3453	659	6	the	the	DET
inlawrev-3453	659	7	insurance	insurance	NOUN
inlawrev-3453	659	8	company	company	NOUN
inlawrev-3453	659	9	money	money	NOUN
inlawrev-3453	659	10	.	.	PUNCT
inlawrev-3453	660	1	see	see	VERB
inlawrev-3453	660	2	supra	supra	PROPN
inlawrev-3453	660	3	part	part	NOUN
inlawrev-3453	660	4	1	1	NUM
inlawrev-3453	660	5	98	98	NUM
inlawrev-3453	660	6	indiana	indiana	NOUN
inlawrev-3453	660	7	law	law	PROPN
inlawrev-3453	660	8	review	review	NOUN
inlawrev-3453	661	1	[	[	X
inlawrev-3453	661	2	vol	vol	NOUN
inlawrev-3453	661	3	.	.	PUNCT
inlawrev-3453	662	1	34	34	NUM
inlawrev-3453	662	2	:	:	SYM
inlawrev-3453	662	3	1	1	NUM
inlawrev-3453	662	4	79	79	NUM
inlawrev-3453	662	5	companies	company	NOUN
inlawrev-3453	662	6	fail	fail	VERB
inlawrev-3453	662	7	to	to	PART
inlawrev-3453	662	8	recognize	recognize	VERB
inlawrev-3453	662	9	that	that	SCONJ
inlawrev-3453	662	10	"	"	PUNCT
inlawrev-3453	662	11	[	[	X
inlawrev-3453	662	12	t]he	t]he	ADV
inlawrev-3453	662	13	decision	decision	VERB
inlawrev-3453	662	14	whether	whether	SCONJ
inlawrev-3453	662	15	to	to	PART
inlawrev-3453	662	16	use	use	VERB
inlawrev-3453	662	17	in	in	ADP
inlawrev-3453	662	18	-	-	PUNCT
inlawrev-3453	662	19	house	house	NOUN
inlawrev-3453	662	20	staff	staff	NOUN
inlawrev-3453	662	21	or	or	CCONJ
inlawrev-3453	662	22	an	an	DET
inlawrev-3453	662	23	outside	outside	ADJ
inlawrev-3453	662	24	auditing	auditing	NOUN
inlawrev-3453	662	25	firm	firm	NOUN
inlawrev-3453	662	26	is	be	AUX
inlawrev-3453	662	27	not	not	PART
inlawrev-3453	662	28	as	as	ADV
inlawrev-3453	662	29	simple	simple	ADJ
inlawrev-3453	662	30	as	as	ADP
inlawrev-3453	662	31	deciding	decide	VERB
inlawrev-3453	662	32	which	which	PRON
inlawrev-3453	662	33	is	be	AUX
inlawrev-3453	662	34	more	more	ADJ
inlawrev-3453	662	35	cost	cost	NOUN
inlawrev-3453	662	36	effective	effective	ADJ
inlawrev-3453	662	37	.	.	PUNCT
inlawrev-3453	662	38	"	"	PUNCT
inlawrev-3453	663	1	172	172	NUM
inlawrev-3453	663	2	outside	outside	ADJ
inlawrev-3453	663	3	audits	audits	NOUN
inlawrev-3453	663	4	create	create	VERB
inlawrev-3453	663	5	a	a	DET
inlawrev-3453	663	6	potential	potential	NOUN
inlawrev-3453	663	7	for	for	ADP
inlawrev-3453	663	8	confidentiality	confidentiality	NOUN
inlawrev-3453	663	9	problems	problem	NOUN
inlawrev-3453	663	10	and	and	CCONJ
inlawrev-3453	663	11	strain	strain	VERB
inlawrev-3453	663	12	the	the	DET
inlawrev-3453	663	13	relationship	relationship	NOUN
inlawrev-3453	663	14	between	between	ADP
inlawrev-3453	663	15	the	the	DET
inlawrev-3453	663	16	insurance	insurance	NOUN
inlawrev-3453	663	17	company	company	NOUN
inlawrev-3453	663	18	and	and	CCONJ
inlawrev-3453	663	19	the	the	DET
inlawrev-3453	663	20	defense	defense	NOUN
inlawrev-3453	663	21	attorney	attorney	NOUN
inlawrev-3453	663	22	.	.	PUNCT
inlawrev-3453	664	1	these	these	DET
inlawrev-3453	664	2	factors	factor	NOUN
inlawrev-3453	664	3	need	need	VERB
inlawrev-3453	664	4	to	to	PART
inlawrev-3453	664	5	be	be	AUX
inlawrev-3453	664	6	considered	consider	VERB
inlawrev-3453	664	7	in	in	ADP
inlawrev-3453	664	8	conjunction	conjunction	NOUN
inlawrev-3453	664	9	with	with	ADP
inlawrev-3453	664	10	the	the	DET
inlawrev-3453	664	11	financial	financial	ADJ
inlawrev-3453	664	12	costs	cost	NOUN
inlawrev-3453	664	13	when	when	SCONJ
inlawrev-3453	664	14	companies	company	NOUN
inlawrev-3453	664	15	are	be	AUX
inlawrev-3453	664	16	determining	determine	VERB
inlawrev-3453	664	17	whether	whether	SCONJ
inlawrev-3453	664	18	to	to	PART
inlawrev-3453	664	19	employ	employ	VERB
inlawrev-3453	664	20	in	in	ADP
inlawrev-3453	664	21	-	-	PUNCT
inlawrev-3453	664	22	house	house	NOUN
inlawrev-3453	664	23	or	or	CCONJ
inlawrev-3453	664	24	outside	outside	ADJ
inlawrev-3453	664	25	auditors	auditor	NOUN
inlawrev-3453	664	26	.	.	PUNCT
inlawrev-3453	665	1	2	2	X
inlawrev-3453	665	2	.	.	X
inlawrev-3453	665	3	increase	increase	VERB
inlawrev-3453	665	4	communication.—even	communication.—even	ADV
inlawrev-3453	665	5	if	if	SCONJ
inlawrev-3453	665	6	insurance	insurance	NOUN
inlawrev-3453	665	7	carriers	carrier	NOUN
inlawrev-3453	665	8	choose	choose	VERB
inlawrev-3453	665	9	not	not	PART
inlawrev-3453	665	10	to	to	PART
inlawrev-3453	665	11	return	return	VERB
inlawrev-3453	665	12	to	to	ADP
inlawrev-3453	665	13	using	use	VERB
inlawrev-3453	665	14	in	in	ADP
inlawrev-3453	665	15	-	-	PUNCT
inlawrev-3453	665	16	house	house	NOUN
inlawrev-3453	665	17	auditors	auditor	NOUN
inlawrev-3453	665	18	,	,	PUNCT
inlawrev-3453	665	19	the	the	DET
inlawrev-3453	665	20	insurance	insurance	NOUN
inlawrev-3453	665	21	carriers	carrier	NOUN
inlawrev-3453	665	22	should	should	AUX
inlawrev-3453	665	23	keep	keep	VERB
inlawrev-3453	665	24	their	their	PRON
inlawrev-3453	665	25	lines	line	NOUN
inlawrev-3453	665	26	of	of	ADP
inlawrev-3453	665	27	communication	communication	NOUN
inlawrev-3453	665	28	open	open	ADJ
inlawrev-3453	665	29	with	with	ADP
inlawrev-3453	665	30	their	their	PRON
inlawrev-3453	665	31	defense	defense	NOUN
inlawrev-3453	665	32	attorneys	attorney	NOUN
inlawrev-3453	665	33	in	in	ADP
inlawrev-3453	665	34	any	any	DET
inlawrev-3453	665	35	attempt	attempt	NOUN
inlawrev-3453	665	36	to	to	PART
inlawrev-3453	665	37	control	control	VERB
inlawrev-3453	665	38	litigation	litigation	NOUN
inlawrev-3453	665	39	costs	cost	NOUN
inlawrev-3453	665	40	.	.	PUNCT
inlawrev-3453	666	1	"	"	PUNCT
inlawrev-3453	666	2	[	[	PUNCT
inlawrev-3453	666	3	djetailed	djetailed	ADJ
inlawrev-3453	666	4	and	and	CCONJ
inlawrev-3453	666	5	candid	candid	ADJ
inlawrev-3453	666	6	communication	communication	NOUN
inlawrev-3453	666	7	can	can	AUX
inlawrev-3453	666	8	lessen	lessen	VERB
inlawrev-3453	666	9	the	the	DET
inlawrev-3453	666	10	tensions	tension	NOUN
inlawrev-3453	666	11	"	"	PUNCT
inlawrev-3453	666	12	created	create	VERB
inlawrev-3453	666	13	by	by	ADP
inlawrev-3453	666	14	audits	audits	NOUN
inlawrev-3453	666	15	.	.	PUNCT
inlawrev-3453	667	1	173	173	NUM
inlawrev-3453	667	2	attorneys	attorney	NOUN
inlawrev-3453	667	3	most	most	ADV
inlawrev-3453	667	4	commonly	commonly	ADV
inlawrev-3453	667	5	suggest	suggest	VERB
inlawrev-3453	667	6	increased	increase	VERB
inlawrev-3453	667	7	communication	communication	NOUN
inlawrev-3453	667	8	as	as	ADP
inlawrev-3453	667	9	a	a	DET
inlawrev-3453	667	10	means	means	NOUN
inlawrev-3453	667	11	to	to	PART
inlawrev-3453	667	12	improve	improve	VERB
inlawrev-3453	667	13	the	the	DET
inlawrev-3453	667	14	relationship	relationship	NOUN
inlawrev-3453	667	15	between	between	ADP
inlawrev-3453	667	16	insurance	insurance	NOUN
inlawrev-3453	667	17	companies	company	NOUN
inlawrev-3453	667	18	and	and	CCONJ
inlawrev-3453	667	19	defense	defense	NOUN
inlawrev-3453	667	20	counsel	counsel	NOUN
inlawrev-3453	667	21	.	.	PUNCT
inlawrev-3453	668	1	174	174	NUM
inlawrev-3453	668	2	when	when	SCONJ
inlawrev-3453	668	3	an	an	DET
inlawrev-3453	668	4	insurance	insurance	NOUN
inlawrev-3453	668	5	company	company	NOUN
inlawrev-3453	668	6	consciously	consciously	ADV
inlawrev-3453	668	7	increases	increase	VERB
inlawrev-3453	668	8	communication	communication	NOUN
inlawrev-3453	668	9	with	with	ADP
inlawrev-3453	668	10	its	its	PRON
inlawrev-3453	668	11	defense	defense	NOUN
inlawrev-3453	668	12	attorneys	attorney	NOUN
inlawrev-3453	668	13	,	,	PUNCT
inlawrev-3453	668	14	after	after	ADP
inlawrev-3453	668	15	having	having	AUX
inlawrev-3453	668	16	alienated	alienate	VERB
inlawrev-3453	668	17	them	they	PRON
inlawrev-3453	668	18	for	for	ADP
inlawrev-3453	668	19	years	year	NOUN
inlawrev-3453	668	20	as	as	ADP
inlawrev-3453	668	21	a	a	DET
inlawrev-3453	668	22	result	result	NOUN
inlawrev-3453	668	23	ofthe	ofthe	ADJ
inlawrev-3453	668	24	auditing	auditing	NOUN
inlawrev-3453	668	25	process	process	NOUN
inlawrev-3453	668	26	,	,	PUNCT
inlawrev-3453	668	27	the	the	DET
inlawrev-3453	668	28	company	company	NOUN
inlawrev-3453	668	29	's	's	PART
inlawrev-3453	668	30	defense	defense	NOUN
inlawrev-3453	668	31	attorneys	attorney	NOUN
inlawrev-3453	668	32	will	will	AUX
inlawrev-3453	668	33	express	express	VERB
inlawrev-3453	668	34	that	that	SCONJ
inlawrev-3453	668	35	the	the	DET
inlawrev-3453	668	36	quality	quality	NOUN
inlawrev-3453	668	37	ofthe	ofthe	NOUN
inlawrev-3453	668	38	relationship	relationship	NOUN
inlawrev-3453	668	39	has	have	AUX
inlawrev-3453	668	40	improved	improve	VERB
inlawrev-3453	668	41	,	,	PUNCT
inlawrev-3453	668	42	even	even	ADV
inlawrev-3453	668	43	if	if	SCONJ
inlawrev-3453	668	44	only	only	ADV
inlawrev-3453	668	45	slightly	slightly	ADV
inlawrev-3453	668	46	.	.	PUNCT
inlawrev-3453	669	1	175	175	NUM
inlawrev-3453	669	2	3	3	NUM
inlawrev-3453	669	3	.	.	X
inlawrev-3453	669	4	involve	involve	VERB
inlawrev-3453	669	5	the	the	DET
inlawrev-3453	669	6	defense	defense	NOUN
inlawrev-3453	669	7	counsel	counsel	NOUN
inlawrev-3453	669	8	in	in	ADP
inlawrev-3453	669	9	the	the	DET
inlawrev-3453	669	10	process.—increasing	process.—increase	VERB
inlawrev-3453	669	11	communication	communication	NOUN
inlawrev-3453	669	12	will	will	AUX
inlawrev-3453	669	13	allow	allow	VERB
inlawrev-3453	669	14	the	the	DET
inlawrev-3453	669	15	outside	outside	ADJ
inlawrev-3453	669	16	counsel	counsel	NOUN
inlawrev-3453	669	17	to	to	PART
inlawrev-3453	669	18	feel	feel	VERB
inlawrev-3453	669	19	as	as	SCONJ
inlawrev-3453	669	20	though	though	SCONJ
inlawrev-3453	669	21	they	they	PRON
inlawrev-3453	669	22	are	be	AUX
inlawrev-3453	669	23	involved	involve	VERB
inlawrev-3453	669	24	in	in	ADP
inlawrev-3453	669	25	the	the	DET
inlawrev-3453	669	26	auditing	auditing	NOUN
inlawrev-3453	669	27	process	process	NOUN
inlawrev-3453	669	28	.	.	PUNCT
inlawrev-3453	670	1	to	to	PART
inlawrev-3453	670	2	further	far	ADV
inlawrev-3453	670	3	improve	improve	VERB
inlawrev-3453	670	4	the	the	DET
inlawrev-3453	670	5	relationship	relationship	NOUN
inlawrev-3453	670	6	,	,	PUNCT
inlawrev-3453	670	7	companies	company	NOUN
inlawrev-3453	670	8	should	should	AUX
inlawrev-3453	670	9	take	take	VERB
inlawrev-3453	670	10	steps	step	NOUN
inlawrev-3453	670	11	beyond	beyond	ADP
inlawrev-3453	670	12	simply	simply	ADV
inlawrev-3453	670	13	increasing	increase	VERB
inlawrev-3453	670	14	communication	communication	NOUN
inlawrev-3453	670	15	;	;	PUNCT
inlawrev-3453	670	16	they	they	PRON
inlawrev-3453	670	17	should	should	AUX
inlawrev-3453	670	18	actually	actually	ADV
inlawrev-3453	670	19	involve	involve	VERB
inlawrev-3453	670	20	their	their	PRON
inlawrev-3453	670	21	defense	defense	NOUN
inlawrev-3453	670	22	counsel	counsel	NOUN
inlawrev-3453	670	23	in	in	ADP
inlawrev-3453	670	24	the	the	DET
inlawrev-3453	670	25	auditing	auditing	NOUN
inlawrev-3453	670	26	process	process	NOUN
inlawrev-3453	670	27	from	from	ADP
inlawrev-3453	670	28	the	the	DET
inlawrev-3453	670	29	outset	outset	NOUN
inlawrev-3453	670	30	.	.	PUNCT
inlawrev-3453	671	1	176	176	NUM
inlawrev-3453	671	2	companies	company	NOUN
inlawrev-3453	671	3	should	should	AUX
inlawrev-3453	671	4	advise	advise	VERB
inlawrev-3453	671	5	their	their	PRON
inlawrev-3453	671	6	outside	outside	ADJ
inlawrev-3453	671	7	counsel	counsel	NOUN
inlawrev-3453	671	8	that	that	PRON
inlawrev-3453	671	9	their	their	PRON
inlawrev-3453	671	10	bills	bill	NOUN
inlawrev-3453	671	11	will	will	AUX
inlawrev-3453	671	12	be	be	AUX
inlawrev-3453	671	13	audited	audit	VERB
inlawrev-3453	671	14	.	.	PUNCT
inlawrev-3453	672	1	177	177	NUM
inlawrev-3453	672	2	the	the	DET
inlawrev-3453	672	3	attorneys	attorney	NOUN
inlawrev-3453	672	4	should	should	AUX
inlawrev-3453	672	5	be	be	AUX
inlawrev-3453	672	6	advised	advise	VERB
inlawrev-3453	672	7	of	of	ADP
inlawrev-3453	672	8	the	the	DET
inlawrev-3453	672	9	techniques	technique	NOUN
inlawrev-3453	672	10	used	use	VERB
inlawrev-3453	672	11	by	by	ADP
inlawrev-3453	672	12	the	the	DET
inlawrev-3453	672	13	auditors	auditor	NOUN
inlawrev-3453	672	14	and	and	CCONJ
inlawrev-3453	672	15	the	the	DET
inlawrev-3453	672	16	goals	goal	NOUN
inlawrev-3453	672	17	of	of	ADP
inlawrev-3453	672	18	the	the	DET
inlawrev-3453	672	19	audits	audits	NOUN
inlawrev-3453	672	20	.	.	PUNCT
inlawrev-3453	673	1	178	178	NUM
inlawrev-3453	673	2	this	this	DET
inlawrev-3453	673	3	sharing	sharing	NOUN
inlawrev-3453	673	4	of	of	ADP
inlawrev-3453	673	5	information	information	NOUN
inlawrev-3453	673	6	would	would	AUX
inlawrev-3453	673	7	present	present	VERB
inlawrev-3453	673	8	auditing	auditing	NOUN
inlawrev-3453	673	9	as	as	ADP
inlawrev-3453	673	10	a	a	DET
inlawrev-3453	673	11	"	"	PUNCT
inlawrev-3453	673	12	joint	joint	ADJ
inlawrev-3453	673	13	effort	effort	NOUN
inlawrev-3453	673	14	to	to	PART
inlawrev-3453	673	15	achieve	achieve	VERB
inlawrev-3453	673	16	quality	quality	NOUN
inlawrev-3453	673	17	legal	legal	ADJ
inlawrev-3453	673	18	representation	representation	NOUN
inlawrev-3453	673	19	at	at	ADP
inlawrev-3453	673	20	[	[	X
inlawrev-3453	673	21	a	a	X
inlawrev-3453	673	22	]	]	X
inlawrev-3453	673	23	reasonable	reasonable	ADJ
inlawrev-3453	673	24	cost	cost	NOUN
inlawrev-3453	673	25	.	.	PUNCT
inlawrev-3453	673	26	"	"	PUNCT
inlawrev-3453	674	1	179	179	NUM
inlawrev-3453	674	2	the	the	DET
inlawrev-3453	674	3	tone	tone	NOUN
inlawrev-3453	674	4	used	use	VERB
inlawrev-3453	674	5	by	by	ADP
inlawrev-3453	674	6	the	the	DET
inlawrev-3453	674	7	carrier	carrier	NOUN
inlawrev-3453	674	8	to	to	PART
inlawrev-3453	674	9	communicate	communicate	VERB
inlawrev-3453	674	10	with	with	ADP
inlawrev-3453	674	11	its	its	PRON
inlawrev-3453	674	12	defense	defense	NOUN
inlawrev-3453	674	13	attorney	attorney	NOUN
inlawrev-3453	674	14	will	will	AUX
inlawrev-3453	674	15	control	control	VERB
inlawrev-3453	674	16	how	how	SCONJ
inlawrev-3453	674	17	smoothly	smoothly	ADV
inlawrev-3453	674	18	the	the	DET
inlawrev-3453	674	19	audit	audit	NOUN
inlawrev-3453	674	20	will	will	AUX
inlawrev-3453	674	21	go	go	VERB
inlawrev-3453	674	22	.	.	PUNCT
inlawrev-3453	675	1	180	180	NUM
inlawrev-3453	675	2	ifthe	ifthe	PROPN
inlawrev-3453	675	3	insurer	insurer	NOUN
inlawrev-3453	675	4	communicates	communicate	VERB
inlawrev-3453	675	5	to	to	ADP
inlawrev-3453	675	6	the	the	DET
inlawrev-3453	675	7	attorney	attorney	NOUN
inlawrev-3453	675	8	that	that	SCONJ
inlawrev-3453	675	9	the	the	DET
inlawrev-3453	675	10	audits	audits	NOUN
inlawrev-3453	675	11	are	be	AUX
inlawrev-3453	675	12	not	not	PART
inlawrev-3453	675	13	a	a	DET
inlawrev-3453	675	14	personal	personal	ADJ
inlawrev-3453	675	15	attack	attack	NOUN
inlawrev-3453	675	16	and	and	CCONJ
inlawrev-3453	675	17	are	be	AUX
inlawrev-3453	675	18	intended	intend	VERB
inlawrev-3453	675	19	to	to	PART
inlawrev-3453	675	20	help	help	VERB
inlawrev-3453	675	21	litigate	litigate	VERB
inlawrev-3453	675	22	the	the	DET
inlawrev-3453	675	23	case	case	NOUN
inlawrev-3453	675	24	in	in	ADP
inlawrev-3453	675	25	the	the	DET
inlawrev-3453	675	26	most	most	ADV
inlawrev-3453	675	27	efficient	efficient	ADJ
inlawrev-3453	675	28	manner	manner	NOUN
inlawrev-3453	675	29	,	,	PUNCT
inlawrev-3453	675	30	the	the	DET
inlawrev-3453	675	31	process	process	NOUN
inlawrev-3453	675	32	will	will	AUX
inlawrev-3453	675	33	appear	appear	VERB
inlawrev-3453	675	34	less	less	ADV
inlawrev-3453	675	35	threatening	threatening	ADJ
inlawrev-3453	675	36	to	to	ADP
inlawrev-3453	675	37	the	the	DET
inlawrev-3453	675	38	outside	outside	ADJ
inlawrev-3453	675	39	counsel	counsel	NOUN
inlawrev-3453	675	40	.	.	PUNCT
inlawrev-3453	676	1	furthermore	furthermore	ADV
inlawrev-3453	676	2	,	,	PUNCT
inlawrev-3453	676	3	carriers	carrier	NOUN
inlawrev-3453	676	4	should	should	AUX
inlawrev-3453	676	5	adopt	adopt	VERB
inlawrev-3453	676	6	the	the	DET
inlawrev-3453	676	7	philosophy	philosophy	NOUN
inlawrev-3453	676	8	,	,	PUNCT
inlawrev-3453	676	9	and	and	CCONJ
inlawrev-3453	676	10	communicate	communicate	VERB
inlawrev-3453	676	11	it	it	PRON
inlawrev-3453	676	12	to	to	ADP
inlawrev-3453	676	13	their	their	PRON
inlawrev-3453	676	14	attorneys	attorney	NOUN
inlawrev-3453	676	15	,	,	PUNCT
inlawrev-3453	676	16	that	that	SCONJ
inlawrev-3453	676	17	the	the	DET
inlawrev-3453	676	18	insurance	insurance	NOUN
inlawrev-3453	676	19	company	company	NOUN
inlawrev-3453	676	20	assumes	assume	VERB
inlawrev-3453	676	21	that	that	SCONJ
inlawrev-3453	676	22	the	the	DET
inlawrev-3453	676	23	attorney	attorney	NOUN
inlawrev-3453	676	24	is	be	AUX
inlawrev-3453	676	25	acting	act	VERB
inlawrev-3453	676	26	in	in	ADP
inlawrev-3453	676	27	good	good	ADJ
inlawrev-3453	676	28	faith	faith	NOUN
inlawrev-3453	676	29	until	until	SCONJ
inlawrev-3453	676	30	proven	prove	VERB
inlawrev-3453	676	31	otherwise	otherwise	ADV
inlawrev-3453	676	32	.	.	PUNCT
inlawrev-3453	677	1	181	181	NUM
inlawrev-3453	677	2	such	such	ADJ
inlawrev-3453	677	3	actions	action	NOUN
inlawrev-3453	677	4	will	will	AUX
inlawrev-3453	677	5	reduce	reduce	VERB
inlawrev-3453	677	6	the	the	DET
inlawrev-3453	677	7	attorneys	attorney	NOUN
inlawrev-3453	677	8	'	'	PART
inlawrev-3453	677	9	impressions	impression	NOUN
inlawrev-3453	677	10	that	that	SCONJ
inlawrev-3453	677	11	the	the	DET
inlawrev-3453	677	12	auditor	auditor	NOUN
inlawrev-3453	677	13	is	be	AUX
inlawrev-3453	677	14	hired	hire	VERB
inlawrev-3453	677	15	to	to	PART
inlawrev-3453	677	16	criticize	criticize	VERB
inlawrev-3453	677	17	their	their	PRON
inlawrev-3453	677	18	work	work	NOUN
inlawrev-3453	677	19	and	and	CCONJ
inlawrev-3453	677	20	inc	inc	PROPN
inlawrev-3453	677	21	.	.	PROPN
inlawrev-3453	677	22	1	1	NUM
inlawrev-3453	677	23	72	72	NUM
inlawrev-3453	677	24	.	.	PUNCT
inlawrev-3453	678	1	martin	martin	PROPN
inlawrev-3453	678	2	,	,	PUNCT
inlawrev-3453	678	3	supra	supra	PROPN
inlawrev-3453	678	4	note	note	NOUN
inlawrev-3453	678	5	2	2	NUM
inlawrev-3453	678	6	,	,	PUNCT
inlawrev-3453	678	7	at	at	ADP
inlawrev-3453	678	8	356	356	NUM
inlawrev-3453	678	9	.	.	PUNCT
inlawrev-3453	679	1	173	173	NUM
inlawrev-3453	679	2	.	.	PUNCT
inlawrev-3453	680	1	i	i	PRON
inlawrev-3453	680	2	d.	d.	PROPN
inlawrev-3453	680	3	at	at	ADP
inlawrev-3453	680	4	363	363	NUM
inlawrev-3453	680	5	.	.	PUNCT
inlawrev-3453	680	6	1	1	NUM
inlawrev-3453	680	7	74	74	NUM
inlawrev-3453	680	8	.	.	PUNCT
inlawrev-3453	681	1	see	see	VERB
inlawrev-3453	681	2	shartel	shartel	NOUN
inlawrev-3453	681	3	,	,	PUNCT
inlawrev-3453	681	4	supra	supra	PROPN
inlawrev-3453	681	5	note	note	NOUN
inlawrev-3453	681	6	1	1	NUM
inlawrev-3453	681	7	,	,	PUNCT
inlawrev-3453	681	8	at	at	ADP
inlawrev-3453	681	9	23	23	NUM
inlawrev-3453	681	10	.	.	PUNCT
inlawrev-3453	682	1	175	175	NUM
inlawrev-3453	682	2	.	.	PUNCT
inlawrev-3453	683	1	see	see	VERB
inlawrev-3453	683	2	i	i	PRON
inlawrev-3453	683	3	d.	d.	PROPN
inlawrev-3453	683	4	1	1	NUM
inlawrev-3453	683	5	76	76	NUM
inlawrev-3453	683	6	.	.	PUNCT
inlawrev-3453	684	1	see	see	VERB
inlawrev-3453	684	2	ringel	ringel	NOUN
inlawrev-3453	684	3	&	&	CCONJ
inlawrev-3453	684	4	mirsky	mirsky	PROPN
inlawrev-3453	684	5	,	,	PUNCT
inlawrev-3453	684	6	supra	supra	PROPN
inlawrev-3453	684	7	note	note	NOUN
inlawrev-3453	684	8	39	39	NUM
inlawrev-3453	684	9	,	,	PUNCT
inlawrev-3453	684	10	at	at	ADP
inlawrev-3453	684	11	641	641	NUM
inlawrev-3453	684	12	.	.	PUNCT
inlawrev-3453	685	1	1	1	NUM
inlawrev-3453	685	2	7	7	NUM
inlawrev-3453	685	3	*	*	SYM
inlawrev-3453	685	4	7	7	NUM
inlawrev-3453	685	5	v00	v00	PROPN
inlawrev-3453	685	6	iw177	iw177	PRON
inlawrev-3453	685	7	.	.	PUNCT
inlawrev-3453	686	1	see	see	VERB
inlawrev-3453	686	2	i	i	PRON
inlawrev-3453	686	3	d.	d.	PROPN
inlawrev-3453	686	4	178	178	NUM
inlawrev-3453	686	5	.	.	PUNCT
inlawrev-3453	687	1	see	see	VERB
inlawrev-3453	687	2	i	i	PRON
inlawrev-3453	687	3	d.	d.	PROPN
inlawrev-3453	687	4	179	179	NUM
inlawrev-3453	687	5	.	.	PUNCT
inlawrev-3453	688	1	i	i	PRON
inlawrev-3453	688	2	d.	d.	PROPN
inlawrev-3453	688	3	1	1	NUM
inlawrev-3453	688	4	80	80	NUM
inlawrev-3453	688	5	.	.	PUNCT
inlawrev-3453	688	6	see	see	VERB
inlawrev-3453	688	7	shartel	shartel	NOUN
inlawrev-3453	688	8	,	,	PUNCT
inlawrev-3453	688	9	supra	supra	PROPN
inlawrev-3453	688	10	note	note	NOUN
inlawrev-3453	688	11	1	1	NUM
inlawrev-3453	688	12	,	,	PUNCT
inlawrev-3453	688	13	at	at	ADP
inlawrev-3453	688	14	2	2	NUM
inlawrev-3453	688	15	1	1	NUM
inlawrev-3453	688	16	.	.	PUNCT
inlawrev-3453	689	1	181	181	NUM
inlawrev-3453	689	2	.	.	PUNCT
inlawrev-3453	689	3	see	see	VERB
inlawrev-3453	689	4	i	i	PRON
inlawrev-3453	689	5	d.	d.	PROPN
inlawrev-3453	689	6	2000	2000	NUM
inlawrev-3453	689	7	]	]	PUNCT
inlawrev-3453	690	1	fee	fee	NOUN
inlawrev-3453	690	2	audits	audits	NOUN
inlawrev-3453	690	3	199	199	NUM
inlawrev-3453	690	4	professionally	professionally	ADV
inlawrev-3453	690	5	ambush	ambush	VERB
inlawrev-3453	690	6	them	they	PRON
inlawrev-3453	690	7	.	.	PUNCT
inlawrev-3453	691	1	182	182	NUM
inlawrev-3453	691	2	4	4	NUM
inlawrev-3453	691	3	.	.	PUNCT
inlawrev-3453	692	1	develop	develop	VERB
inlawrev-3453	692	2	legislation.—legislation	legislation.—legislation	NUM
inlawrev-3453	692	3	would	would	AUX
inlawrev-3453	692	4	also	also	ADV
inlawrev-3453	692	5	be	be	AUX
inlawrev-3453	692	6	helpful	helpful	ADJ
inlawrev-3453	692	7	in	in	ADP
inlawrev-3453	692	8	removing	remove	VERB
inlawrev-3453	692	9	sources	source	NOUN
inlawrev-3453	692	10	of	of	ADP
inlawrev-3453	692	11	tension	tension	NOUN
inlawrev-3453	692	12	between	between	ADP
inlawrev-3453	692	13	carriers	carrier	NOUN
inlawrev-3453	692	14	and	and	CCONJ
inlawrev-3453	692	15	their	their	PRON
inlawrev-3453	692	16	outside	outside	ADJ
inlawrev-3453	692	17	counsel	counsel	NOUN
inlawrev-3453	692	18	.	.	PUNCT
inlawrev-3453	693	1	183	183	NUM
inlawrev-3453	693	2	fifteen	fifteen	NUM
inlawrev-3453	693	3	years	year	NOUN
inlawrev-3453	693	4	ago	ago	ADV
inlawrev-3453	693	5	,	,	PUNCT
inlawrev-3453	693	6	a	a	DET
inlawrev-3453	693	7	california	california	PROPN
inlawrev-3453	693	8	court	court	PROPN
inlawrev-3453	693	9	184	184	NUM
inlawrev-3453	693	10	held	hold	VERB
inlawrev-3453	693	11	that	that	SCONJ
inlawrev-3453	693	12	insureds	insured	NOUN
inlawrev-3453	693	13	could	could	AUX
inlawrev-3453	693	14	select	select	VERB
inlawrev-3453	693	15	their	their	PRON
inlawrev-3453	693	16	own	own	ADJ
inlawrev-3453	693	17	defense	defense	NOUN
inlawrev-3453	693	18	counsel	counsel	NOUN
inlawrev-3453	693	19	.	.	PUNCT
inlawrev-3453	694	1	185	185	NUM
inlawrev-3453	694	2	in	in	ADP
inlawrev-3453	694	3	the	the	DET
inlawrev-3453	694	4	aftermath	aftermath	NOUN
inlawrev-3453	694	5	of	of	ADP
inlawrev-3453	694	6	this	this	DET
inlawrev-3453	694	7	decision	decision	NOUN
inlawrev-3453	694	8	,	,	PUNCT
inlawrev-3453	694	9	insurance	insurance	NOUN
inlawrev-3453	694	10	companies	company	NOUN
inlawrev-3453	694	11	complained	complain	VERB
inlawrev-3453	694	12	that	that	SCONJ
inlawrev-3453	694	13	independent	independent	ADJ
inlawrev-3453	694	14	attorneys	attorney	NOUN
inlawrev-3453	694	15	chosen	choose	VERB
inlawrev-3453	694	16	by	by	ADP
inlawrev-3453	694	17	the	the	DET
inlawrev-3453	694	18	insured	insure	VERB
inlawrev-3453	694	19	and	and	CCONJ
inlawrev-3453	694	20	not	not	PART
inlawrev-3453	694	21	under	under	ADP
inlawrev-3453	694	22	contract	contract	NOUN
inlawrev-3453	694	23	with	with	ADP
inlawrev-3453	694	24	insurance	insurance	NOUN
inlawrev-3453	694	25	companies	company	NOUN
inlawrev-3453	694	26	were	be	AUX
inlawrev-3453	694	27	charging	charge	VERB
inlawrev-3453	694	28	rates	rate	NOUN
inlawrev-3453	694	29	in	in	ADP
inlawrev-3453	694	30	excess	excess	ADJ
inlawrev-3453	694	31	ofthe	ofthe	NOUN
inlawrev-3453	694	32	prevailing	prevail	VERB
inlawrev-3453	694	33	rates	rate	NOUN
inlawrev-3453	694	34	.	.	PUNCT
inlawrev-3453	695	1	186	186	NUM
inlawrev-3453	695	2	as	as	ADP
inlawrev-3453	695	3	a	a	DET
inlawrev-3453	695	4	result	result	NOUN
inlawrev-3453	695	5	,	,	PUNCT
inlawrev-3453	695	6	the	the	DET
inlawrev-3453	695	7	california	california	PROPN
inlawrev-3453	695	8	legislature	legislature	NOUN
inlawrev-3453	695	9	enacted	enact	VERB
inlawrev-3453	695	10	a	a	DET
inlawrev-3453	695	11	statute	statute	NOUN
inlawrev-3453	695	12	to	to	PART
inlawrev-3453	695	13	control	control	VERB
inlawrev-3453	695	14	the	the	DET
inlawrev-3453	695	15	fees	fee	NOUN
inlawrev-3453	695	16	for	for	ADP
inlawrev-3453	695	17	which	which	PRON
inlawrev-3453	695	18	insurance	insurance	NOUN
inlawrev-3453	695	19	companies	company	NOUN
inlawrev-3453	695	20	are	be	AUX
inlawrev-3453	695	21	responsible	responsible	ADJ
inlawrev-3453	695	22	when	when	SCONJ
inlawrev-3453	695	23	their	their	PRON
inlawrev-3453	695	24	insureds	insured	NOUN
inlawrev-3453	695	25	obtain	obtain	VERB
inlawrev-3453	695	26	independent	independent	ADJ
inlawrev-3453	695	27	counsel	counsel	NOUN
inlawrev-3453	695	28	.	.	PUNCT
inlawrev-3453	696	1	187	187	NUM
inlawrev-3453	697	1	the	the	DET
inlawrev-3453	697	2	statute	statute	NOUN
inlawrev-3453	697	3	provides	provide	VERB
inlawrev-3453	697	4	that	that	SCONJ
inlawrev-3453	697	5	"	"	PUNCT
inlawrev-3453	697	6	[	[	X
inlawrev-3453	697	7	t]he	t]he	X
inlawrev-3453	697	8	insurer	insurer	NOUN
inlawrev-3453	697	9	's	's	PART
inlawrev-3453	697	10	obligation	obligation	NOUN
inlawrev-3453	697	11	to	to	PART
inlawrev-3453	697	12	pay	pay	VERB
inlawrev-3453	697	13	fees	fee	NOUN
inlawrev-3453	697	14	to	to	ADP
inlawrev-3453	697	15	the	the	DET
inlawrev-3453	697	16	independent	independent	ADJ
inlawrev-3453	697	17	counsel	counsel	NOUN
inlawrev-3453	697	18	...	...	PUNCT
inlawrev-3453	697	19	is	be	AUX
inlawrev-3453	697	20	limited	limit	VERB
inlawrev-3453	697	21	to	to	ADP
inlawrev-3453	697	22	the	the	DET
inlawrev-3453	697	23	rates	rate	NOUN
inlawrev-3453	697	24	which	which	PRON
inlawrev-3453	697	25	are	be	AUX
inlawrev-3453	697	26	actually	actually	ADV
inlawrev-3453	697	27	paid	pay	VERB
inlawrev-3453	697	28	...	...	PUNCT
inlawrev-3453	697	29	in	in	ADP
inlawrev-3453	697	30	the	the	DET
inlawrev-3453	697	31	defense	defense	NOUN
inlawrev-3453	697	32	of	of	ADP
inlawrev-3453	697	33	similar	similar	ADJ
inlawrev-3453	697	34	actions	action	NOUN
inlawrev-3453	697	35	in	in	ADP
inlawrev-3453	697	36	the	the	DET
inlawrev-3453	697	37	community	community	NOUN
inlawrev-3453	697	38	where	where	SCONJ
inlawrev-3453	697	39	the	the	DET
inlawrev-3453	697	40	claim	claim	NOUN
inlawrev-3453	697	41	arose	arise	VERB
inlawrev-3453	697	42	or	or	CCONJ
inlawrev-3453	697	43	is	be	AUX
inlawrev-3453	697	44	being	be	AUX
inlawrev-3453	697	45	defended	defend	VERB
inlawrev-3453	697	46	.	.	PUNCT
inlawrev-3453	697	47	"	"	PUNCT
inlawrev-3453	698	1	188	188	NUM
inlawrev-3453	698	2	this	this	DET
inlawrev-3453	698	3	same	same	ADJ
inlawrev-3453	698	4	concept	concept	NOUN
inlawrev-3453	698	5	can	can	AUX
inlawrev-3453	698	6	be	be	AUX
inlawrev-3453	698	7	applied	apply	VERB
inlawrev-3453	698	8	to	to	ADP
inlawrev-3453	698	9	situations	situation	NOUN
inlawrev-3453	698	10	in	in	ADP
inlawrev-3453	698	11	which	which	PRON
inlawrev-3453	698	12	the	the	DET
inlawrev-3453	698	13	carrier	carrier	NOUN
inlawrev-3453	698	14	selects	select	VERB
inlawrev-3453	698	15	and	and	CCONJ
inlawrev-3453	698	16	retains	retain	VERB
inlawrev-3453	698	17	the	the	DET
inlawrev-3453	698	18	defense	defense	NOUN
inlawrev-3453	698	19	counsel	counsel	NOUN
inlawrev-3453	698	20	.	.	PUNCT
inlawrev-3453	699	1	states	state	NOUN
inlawrev-3453	699	2	should	should	AUX
inlawrev-3453	699	3	enact	enact	VERB
inlawrev-3453	699	4	legislation	legislation	NOUN
inlawrev-3453	699	5	that	that	PRON
inlawrev-3453	699	6	sets	set	VERB
inlawrev-3453	699	7	a	a	DET
inlawrev-3453	699	8	standard	standard	NOUN
inlawrev-3453	699	9	against	against	ADP
inlawrev-3453	699	10	which	which	PRON
inlawrev-3453	699	11	carriers	carrier	NOUN
inlawrev-3453	699	12	can	can	AUX
inlawrev-3453	699	13	compare	compare	VERB
inlawrev-3453	699	14	the	the	DET
inlawrev-3453	699	15	fees	fee	NOUN
inlawrev-3453	699	16	their	their	PRON
inlawrev-3453	699	17	defense	defense	NOUN
inlawrev-3453	699	18	counsel	counsel	NOUN
inlawrev-3453	699	19	has	have	AUX
inlawrev-3453	699	20	charged	charge	VERB
inlawrev-3453	699	21	them	they	PRON
inlawrev-3453	699	22	.	.	PUNCT
inlawrev-3453	700	1	this	this	PRON
inlawrev-3453	700	2	would	would	AUX
inlawrev-3453	700	3	set	set	VERB
inlawrev-3453	700	4	a	a	DET
inlawrev-3453	700	5	universal	universal	ADJ
inlawrev-3453	700	6	standard	standard	NOUN
inlawrev-3453	700	7	to	to	PART
inlawrev-3453	700	8	which	which	PRON
inlawrev-3453	700	9	attorneys	attorney	NOUN
inlawrev-3453	700	10	could	could	AUX
inlawrev-3453	700	11	consult	consult	VERB
inlawrev-3453	700	12	to	to	PART
inlawrev-3453	700	13	ensure	ensure	VERB
inlawrev-3453	700	14	their	their	PRON
inlawrev-3453	700	15	fees	fee	NOUN
inlawrev-3453	700	16	are	be	AUX
inlawrev-3453	700	17	within	within	ADP
inlawrev-3453	700	18	a	a	DET
inlawrev-3453	700	19	reasonable	reasonable	ADJ
inlawrev-3453	700	20	amount	amount	NOUN
inlawrev-3453	700	21	.	.	PUNCT
inlawrev-3453	701	1	attorneys	attorney	NOUN
inlawrev-3453	701	2	would	would	AUX
inlawrev-3453	701	3	know	know	VERB
inlawrev-3453	701	4	in	in	ADP
inlawrev-3453	701	5	advance	advance	NOUN
inlawrev-3453	701	6	what	what	DET
inlawrev-3453	701	7	fee	fee	NOUN
inlawrev-3453	701	8	they	they	PRON
inlawrev-3453	701	9	could	could	AUX
inlawrev-3453	701	10	bill	bill	VERB
inlawrev-3453	701	11	for	for	ADP
inlawrev-3453	701	12	work	work	NOUN
inlawrev-3453	701	13	performed	perform	VERB
inlawrev-3453	701	14	for	for	ADP
inlawrev-3453	701	15	the	the	DET
inlawrev-3453	701	16	insurance	insurance	NOUN
inlawrev-3453	701	17	carrier	carrier	NOUN
inlawrev-3453	701	18	.	.	PUNCT
inlawrev-3453	702	1	this	this	PRON
inlawrev-3453	702	2	would	would	AUX
inlawrev-3453	702	3	eliminate	eliminate	VERB
inlawrev-3453	702	4	the	the	DET
inlawrev-3453	702	5	need	need	NOUN
inlawrev-3453	702	6	for	for	ADP
inlawrev-3453	702	7	arbitrary	arbitrary	ADJ
inlawrev-3453	702	8	judgments	judgment	NOUN
inlawrev-3453	702	9	in	in	ADP
inlawrev-3453	702	10	auditing	auditing	NOUN
inlawrev-3453	702	11	regarding	regard	VERB
inlawrev-3453	702	12	whether	whether	SCONJ
inlawrev-3453	702	13	the	the	DET
inlawrev-3453	702	14	fee	fee	NOUN
inlawrev-3453	702	15	charged	charge	VERB
inlawrev-3453	702	16	for	for	ADP
inlawrev-3453	702	17	an	an	DET
inlawrev-3453	702	18	activity	activity	NOUN
inlawrev-3453	702	19	was	be	AUX
inlawrev-3453	702	20	reasonable	reasonable	ADJ
inlawrev-3453	702	21	.	.	PUNCT
inlawrev-3453	702	22	189	189	NUM
inlawrev-3453	702	23	although	although	SCONJ
inlawrev-3453	702	24	such	such	ADJ
inlawrev-3453	702	25	statutes	statute	NOUN
inlawrev-3453	702	26	would	would	AUX
inlawrev-3453	702	27	help	help	VERB
inlawrev-3453	702	28	establish	establish	VERB
inlawrev-3453	702	29	general	general	ADJ
inlawrev-3453	702	30	fee	fee	NOUN
inlawrev-3453	702	31	guidelines	guideline	NOUN
inlawrev-3453	702	32	attorneys	attorney	NOUN
inlawrev-3453	702	33	and	and	CCONJ
inlawrev-3453	702	34	insurers	insurer	NOUN
inlawrev-3453	702	35	could	could	AUX
inlawrev-3453	702	36	consult	consult	VERB
inlawrev-3453	702	37	,	,	PUNCT
inlawrev-3453	702	38	it	it	PRON
inlawrev-3453	702	39	would	would	AUX
inlawrev-3453	702	40	not	not	PART
inlawrev-3453	702	41	eliminate	eliminate	VERB
inlawrev-3453	702	42	all	all	DET
inlawrev-3453	702	43	disputes	dispute	NOUN
inlawrev-3453	702	44	created	create	VERB
inlawrev-3453	702	45	by	by	ADP
inlawrev-3453	702	46	fee	fee	NOUN
inlawrev-3453	702	47	audits	audits	NOUN
inlawrev-3453	702	48	.	.	PUNCT
inlawrev-3453	703	1	audits	audit	NOUN
inlawrev-3453	703	2	evaluate	evaluate	VERB
inlawrev-3453	703	3	whether	whether	SCONJ
inlawrev-3453	703	4	certain	certain	ADJ
inlawrev-3453	703	5	performed	perform	VERB
inlawrev-3453	703	6	legal	legal	ADJ
inlawrev-3453	703	7	services	service	NOUN
inlawrev-3453	703	8	were	be	AUX
inlawrev-3453	703	9	necessary	necessary	ADJ
inlawrev-3453	703	10	or	or	CCONJ
inlawrev-3453	703	11	unnecessary	unnecessary	ADJ
inlawrev-3453	703	12	.	.	PUNCT
inlawrev-3453	704	1	the	the	DET
inlawrev-3453	704	2	suggested	suggest	VERB
inlawrev-3453	704	3	legislation	legislation	NOUN
inlawrev-3453	704	4	could	could	AUX
inlawrev-3453	704	5	not	not	PART
inlawrev-3453	704	6	control	control	VERB
inlawrev-3453	704	7	these	these	DET
inlawrev-3453	704	8	disputes	dispute	NOUN
inlawrev-3453	704	9	.	.	PUNCT
inlawrev-3453	705	1	therefore	therefore	ADV
inlawrev-3453	705	2	,	,	PUNCT
inlawrev-3453	705	3	legislation	legislation	NOUN
inlawrev-3453	705	4	controlling	control	VERB
inlawrev-3453	705	5	charges	charge	NOUN
inlawrev-3453	705	6	for	for	ADP
inlawrev-3453	705	7	defense	defense	NOUN
inlawrev-3453	705	8	activities	activity	NOUN
inlawrev-3453	705	9	is	be	AUX
inlawrev-3453	705	10	only	only	ADV
inlawrev-3453	705	11	a	a	DET
inlawrev-3453	705	12	partial	partial	ADJ
inlawrev-3453	705	13	solution	solution	NOUN
inlawrev-3453	705	14	and	and	CCONJ
inlawrev-3453	705	15	would	would	AUX
inlawrev-3453	705	16	need	need	VERB
inlawrev-3453	705	17	to	to	PART
inlawrev-3453	705	18	be	be	AUX
inlawrev-3453	705	19	combined	combine	VERB
inlawrev-3453	705	20	with	with	ADP
inlawrev-3453	705	21	other	other	ADJ
inlawrev-3453	705	22	reforms	reform	NOUN
inlawrev-3453	705	23	190	190	NUM
inlawrev-3453	705	24	in	in	ADP
inlawrev-3453	705	25	order	order	NOUN
inlawrev-3453	705	26	to	to	PART
inlawrev-3453	705	27	improve	improve	VERB
inlawrev-3453	705	28	the	the	DET
inlawrev-3453	705	29	strained	strained	ADJ
inlawrev-3453	705	30	relationship	relationship	NOUN
inlawrev-3453	705	31	between	between	ADP
inlawrev-3453	705	32	many	many	ADJ
inlawrev-3453	705	33	insurance	insurance	NOUN
inlawrev-3453	705	34	companies	company	NOUN
inlawrev-3453	705	35	and	and	CCONJ
inlawrev-3453	705	36	their	their	PRON
inlawrev-3453	705	37	outside	outside	ADJ
inlawrev-3453	705	38	counsel	counsel	NOUN
inlawrev-3453	705	39	.	.	PUNCT
inlawrev-3453	706	1	182	182	NUM
inlawrev-3453	706	2	.	.	PUNCT
inlawrev-3453	706	3	see	see	VERB
inlawrev-3453	706	4	ringel	ringel	NOUN
inlawrev-3453	706	5	&	&	CCONJ
inlawrev-3453	706	6	mirsky	mirsky	PROPN
inlawrev-3453	706	7	,	,	PUNCT
inlawrev-3453	706	8	supra	supra	PROPN
inlawrev-3453	706	9	note	note	NOUN
inlawrev-3453	706	10	39	39	NUM
inlawrev-3453	706	11	,	,	PUNCT
inlawrev-3453	706	12	at	at	ADP
inlawrev-3453	706	13	641	641	NUM
inlawrev-3453	706	14	.	.	PUNCT
inlawrev-3453	707	1	183	183	NUM
inlawrev-3453	707	2	.	.	PUNCT
inlawrev-3453	708	1	see	see	VERB
inlawrev-3453	708	2	shartei	shartei	NOUN
inlawrev-3453	708	3	,	,	PUNCT
inlawrev-3453	708	4	supra	supra	PROPN
inlawrev-3453	708	5	note	note	NOUN
inlawrev-3453	708	6	1	1	NUM
inlawrev-3453	708	7	,	,	PUNCT
inlawrev-3453	708	8	at	at	ADP
inlawrev-3453	708	9	22	22	NUM
inlawrev-3453	708	10	.	.	PUNCT
inlawrev-3453	709	1	184	184	X
inlawrev-3453	709	2	.	.	PUNCT
inlawrev-3453	710	1	see	see	VERB
inlawrev-3453	710	2	san	san	PROPN
inlawrev-3453	710	3	diego	diego	PROPN
inlawrev-3453	710	4	navy	navy	PROPN
inlawrev-3453	710	5	fed	fed	PROPN
inlawrev-3453	710	6	.	.	PUNCT
inlawrev-3453	711	1	credit	credit	NOUN
inlawrev-3453	711	2	union	union	PROPN
inlawrev-3453	711	3	v.	v.	ADP
inlawrev-3453	711	4	cumislns	cumislns	PROPN
inlawrev-3453	711	5	.	.	PUNCT
inlawrev-3453	712	1	soc'y	soc'y	PROPN
inlawrev-3453	712	2	,	,	PUNCT
inlawrev-3453	712	3	inc	inc	PROPN
inlawrev-3453	712	4	.	.	PROPN
inlawrev-3453	712	5	,	,	PUNCT
inlawrev-3453	712	6	162	162	NUM
inlawrev-3453	712	7	cal	cal	NOUN
inlawrev-3453	712	8	.	.	PUNCT
inlawrev-3453	713	1	app	app	PROPN
inlawrev-3453	713	2	.	.	PUNCT
inlawrev-3453	714	1	3d	3d	NOUN
inlawrev-3453	714	2	358	358	NUM
inlawrev-3453	714	3	(	(	PUNCT
inlawrev-3453	714	4	1984	1984	NUM
inlawrev-3453	714	5	)	)	PUNCT
inlawrev-3453	714	6	.	.	PUNCT
inlawrev-3453	715	1	185	185	NUM
inlawrev-3453	715	2	.	.	PUNCT
inlawrev-3453	716	1	see	see	VERB
inlawrev-3453	716	2	paul	paul	PROPN
inlawrev-3453	716	3	m.	m.	PROPN
inlawrev-3453	716	4	vance	vance	PROPN
inlawrev-3453	716	5	&	&	CCONJ
inlawrev-3453	716	6	cindy	cindy	PROPN
inlawrev-3453	716	7	t.	t.	PROPN
inlawrev-3453	716	8	matherne	matherne	PROPN
inlawrev-3453	716	9	,	,	PUNCT
inlawrev-3453	716	10	legal	legal	ADJ
inlawrev-3453	716	11	ethics	ethic	NOUN
inlawrev-3453	716	12	—	—	PUNCT
inlawrev-3453	716	13	defense	defense	NOUN
inlawrev-3453	716	14	counsel	counsel	NOUN
inlawrev-3453	716	15	's	's	PART
inlawrev-3453	716	16	responsibilities	responsibility	NOUN
inlawrev-3453	716	17	to	to	PART
inlawrev-3453	716	18	insured	insure	VERB
inlawrev-3453	716	19	and	and	CCONJ
inlawrev-3453	716	20	insurer	insurer	NOUN
inlawrev-3453	716	21	,	,	PUNCT
inlawrev-3453	716	22	6	6	NUM
inlawrev-3453	716	23	u.s.f	u.s.f	X
inlawrev-3453	716	24	.	.	PUNCT
inlawrev-3453	717	1	mar	mar	PROPN
inlawrev-3453	717	2	.	.	PUNCT
inlawrev-3453	718	1	l.j	l.j	PROPN
inlawrev-3453	718	2	.	.	PROPN
inlawrev-3453	718	3	157	157	NUM
inlawrev-3453	718	4	,	,	PUNCT
inlawrev-3453	718	5	162	162	NUM
inlawrev-3453	718	6	(	(	PUNCT
inlawrev-3453	718	7	1993	1993	NUM
inlawrev-3453	718	8	)	)	PUNCT
inlawrev-3453	718	9	.	.	PUNCT
inlawrev-3453	719	1	186	186	NUM
inlawrev-3453	719	2	.	.	PUNCT
inlawrev-3453	719	3	see	see	VERB
inlawrev-3453	719	4	i	i	PRON
inlawrev-3453	719	5	d.	d.	PROPN
inlawrev-3453	719	6	187	187	NUM
inlawrev-3453	719	7	.	.	PUNCT
inlawrev-3453	720	1	see	see	VERB
inlawrev-3453	720	2	i	i	PRON
inlawrev-3453	720	3	d.	d.	PROPN
inlawrev-3453	720	4	at	at	ADP
inlawrev-3453	720	5	164	164	NUM
inlawrev-3453	720	6	-	-	SYM
inlawrev-3453	720	7	65	65	NUM
inlawrev-3453	720	8	.	.	NOUN
inlawrev-3453	720	9	1	1	NUM
inlawrev-3453	720	10	88	88	NUM
inlawrev-3453	720	11	.	.	PUNCT
inlawrev-3453	721	1	cal	cal	X
inlawrev-3453	721	2	.	.	PUNCT
inlawrev-3453	722	1	civ	civ	NOUN
inlawrev-3453	722	2	.	.	PUNCT
inlawrev-3453	722	3	code	code	PROPN
inlawrev-3453	722	4	§	§	PROPN
inlawrev-3453	722	5	2860(c	2860(c	PROPN
inlawrev-3453	722	6	)	)	PUNCT
inlawrev-3453	723	1	(	(	PUNCT
inlawrev-3453	723	2	west	west	NOUN
inlawrev-3453	723	3	1	1	NUM
inlawrev-3453	723	4	999	999	NUM
inlawrev-3453	723	5	)	)	PUNCT
inlawrev-3453	723	6	.	.	PUNCT
inlawrev-3453	724	1	189	189	NUM
inlawrev-3453	724	2	.	.	PUNCT
inlawrev-3453	724	3	measures	measure	NOUN
inlawrev-3453	724	4	would	would	AUX
inlawrev-3453	724	5	need	need	VERB
inlawrev-3453	724	6	to	to	PART
inlawrev-3453	724	7	be	be	AUX
inlawrev-3453	724	8	taken	take	VERB
inlawrev-3453	724	9	to	to	PART
inlawrev-3453	724	10	ensure	ensure	VERB
inlawrev-3453	724	11	that	that	SCONJ
inlawrev-3453	724	12	this	this	DET
inlawrev-3453	724	13	standard	standard	NOUN
inlawrev-3453	724	14	would	would	AUX
inlawrev-3453	724	15	allow	allow	VERB
inlawrev-3453	724	16	for	for	ADP
inlawrev-3453	724	17	some	some	DET
inlawrev-3453	724	18	flexibility	flexibility	NOUN
inlawrev-3453	724	19	and	and	CCONJ
inlawrev-3453	724	20	would	would	AUX
inlawrev-3453	724	21	not	not	PART
inlawrev-3453	724	22	be	be	AUX
inlawrev-3453	724	23	a	a	DET
inlawrev-3453	724	24	statutory	statutory	ADJ
inlawrev-3453	724	25	enactment	enactment	NOUN
inlawrev-3453	724	26	of	of	ADP
inlawrev-3453	724	27	the	the	DET
inlawrev-3453	724	28	cookie	cookie	NOUN
inlawrev-3453	724	29	-	-	PUNCT
inlawrev-3453	724	30	cutter	cutter	NOUN
inlawrev-3453	724	31	approach	approach	NOUN
inlawrev-3453	724	32	currently	currently	ADV
inlawrev-3453	724	33	used	use	VERB
inlawrev-3453	724	34	by	by	ADP
inlawrev-3453	724	35	outside	outside	ADJ
inlawrev-3453	724	36	auditing	auditing	NOUN
inlawrev-3453	724	37	firms	firm	NOUN
inlawrev-3453	724	38	.	.	PUNCT
inlawrev-3453	725	1	standards	standard	NOUN
inlawrev-3453	725	2	would	would	AUX
inlawrev-3453	725	3	need	need	VERB
inlawrev-3453	725	4	to	to	PART
inlawrev-3453	725	5	be	be	AUX
inlawrev-3453	725	6	developed	develop	VERB
inlawrev-3453	725	7	that	that	DET
inlawrev-3453	725	8	differentiate	differentiate	VERB
inlawrev-3453	725	9	between	between	ADP
inlawrev-3453	725	10	cases	case	NOUN
inlawrev-3453	725	11	based	base	VERB
inlawrev-3453	725	12	on	on	ADP
inlawrev-3453	725	13	complexity	complexity	NOUN
inlawrev-3453	725	14	or	or	CCONJ
inlawrev-3453	725	15	that	that	PRON
inlawrev-3453	725	16	can	can	AUX
inlawrev-3453	725	17	be	be	AUX
inlawrev-3453	725	18	rebutted	rebut	VERB
inlawrev-3453	725	19	by	by	ADP
inlawrev-3453	725	20	showing	show	VERB
inlawrev-3453	725	21	that	that	SCONJ
inlawrev-3453	725	22	a	a	DET
inlawrev-3453	725	23	particular	particular	ADJ
inlawrev-3453	725	24	charge	charge	NOUN
inlawrev-3453	725	25	was	be	AUX
inlawrev-3453	725	26	reasonable	reasonable	ADJ
inlawrev-3453	725	27	because	because	SCONJ
inlawrev-3453	725	28	of	of	ADP
inlawrev-3453	725	29	the	the	DET
inlawrev-3453	725	30	complexity	complexity	NOUN
inlawrev-3453	725	31	of	of	ADP
inlawrev-3453	725	32	the	the	DET
inlawrev-3453	725	33	issue	issue	NOUN
inlawrev-3453	725	34	or	or	CCONJ
inlawrev-3453	725	35	task	task	NOUN
inlawrev-3453	725	36	,	,	PUNCT
inlawrev-3453	725	37	even	even	ADV
inlawrev-3453	725	38	if	if	SCONJ
inlawrev-3453	725	39	it	it	PRON
inlawrev-3453	725	40	is	be	AUX
inlawrev-3453	725	41	higher	high	ADJ
inlawrev-3453	725	42	than	than	ADP
inlawrev-3453	725	43	the	the	DET
inlawrev-3453	725	44	universal	universal	ADJ
inlawrev-3453	725	45	standard	standard	NOUN
inlawrev-3453	725	46	.	.	PUNCT
inlawrev-3453	726	1	190	190	NUM
inlawrev-3453	726	2	.	.	PUNCT
inlawrev-3453	727	1	see	see	VERB
inlawrev-3453	727	2	discussion	discussion	NOUN
inlawrev-3453	727	3	supra	supra	PROPN
inlawrev-3453	727	4	part	part	NOUN
inlawrev-3453	727	5	1v.b.1	1v.b.1	NUM
inlawrev-3453	727	6	-	-	SYM
inlawrev-3453	727	7	2	2	NUM
inlawrev-3453	727	8	.	.	NUM
inlawrev-3453	727	9	200	200	NUM
inlawrev-3453	727	10	indiana	indiana	PROPN
inlawrev-3453	727	11	law	law	NOUN
inlawrev-3453	727	12	review	review	NOUN
inlawrev-3453	728	1	[	[	X
inlawrev-3453	728	2	vol	vol	NOUN
inlawrev-3453	728	3	.	.	PUNCT
inlawrev-3453	729	1	34	34	NUM
inlawrev-3453	729	2	:	:	SYM
inlawrev-3453	729	3	1	1	NUM
inlawrev-3453	729	4	79	79	NUM
inlawrev-3453	729	5	conclusion	conclusion	NOUN
inlawrev-3453	729	6	insurance	insurance	NOUN
inlawrev-3453	729	7	companies	company	NOUN
inlawrev-3453	729	8	,	,	PUNCT
inlawrev-3453	729	9	faced	face	VERB
inlawrev-3453	729	10	with	with	ADP
inlawrev-3453	729	11	regulated	regulated	ADJ
inlawrev-3453	729	12	premium	premium	NOUN
inlawrev-3453	729	13	rates	rate	NOUN
inlawrev-3453	729	14	and	and	CCONJ
inlawrev-3453	729	15	increasing	increase	VERB
inlawrev-3453	729	16	legal	legal	ADJ
inlawrev-3453	729	17	costs	cost	NOUN
inlawrev-3453	729	18	,	,	PUNCT
inlawrev-3453	729	19	view	view	VERB
inlawrev-3453	729	20	legal	legal	ADJ
inlawrev-3453	729	21	fee	fee	NOUN
inlawrev-3453	729	22	audits	audits	NOUN
inlawrev-3453	729	23	as	as	ADP
inlawrev-3453	729	24	a	a	DET
inlawrev-3453	729	25	means	means	NOUN
inlawrev-3453	729	26	to	to	PART
inlawrev-3453	729	27	control	control	VERB
inlawrev-3453	729	28	litigation	litigation	NOUN
inlawrev-3453	729	29	costs	cost	NOUN
inlawrev-3453	729	30	.	.	PUNCT
inlawrev-3453	730	1	19	19	NUM
inlawrev-3453	730	2	'	'	NOUN
inlawrev-3453	730	3	carriers	carrier	NOUN
inlawrev-3453	730	4	,	,	PUNCT
inlawrev-3453	730	5	fearing	fear	VERB
inlawrev-3453	730	6	that	that	SCONJ
inlawrev-3453	730	7	defense	defense	NOUN
inlawrev-3453	730	8	attorneys	attorney	NOUN
inlawrev-3453	730	9	fraudulently	fraudulently	ADV
inlawrev-3453	730	10	bill	bill	NOUN
inlawrev-3453	730	11	,	,	PUNCT
inlawrev-3453	730	12	implemented	implement	VERB
inlawrev-3453	730	13	a	a	DET
inlawrev-3453	730	14	system	system	NOUN
inlawrev-3453	730	15	of	of	ADP
inlawrev-3453	730	16	reviewing	review	VERB
inlawrev-3453	730	17	all	all	DET
inlawrev-3453	730	18	attorney	attorney	NOUN
inlawrev-3453	730	19	bills	bill	NOUN
inlawrev-3453	730	20	.	.	PUNCT
inlawrev-3453	731	1	192	192	NUM
inlawrev-3453	731	2	this	this	PRON
inlawrev-3453	731	3	led	lead	VERB
inlawrev-3453	731	4	to	to	ADP
inlawrev-3453	731	5	the	the	DET
inlawrev-3453	731	6	development	development	NOUN
inlawrev-3453	731	7	of	of	ADP
inlawrev-3453	731	8	an	an	DET
inlawrev-3453	731	9	auditing	auditing	NOUN
inlawrev-3453	731	10	industry	industry	NOUN
inlawrev-3453	731	11	,	,	PUNCT
inlawrev-3453	731	12	which	which	PRON
inlawrev-3453	731	13	has	have	AUX
inlawrev-3453	731	14	enabled	enable	VERB
inlawrev-3453	731	15	insurance	insurance	NOUN
inlawrev-3453	731	16	companies	company	NOUN
inlawrev-3453	731	17	to	to	PART
inlawrev-3453	731	18	outsource	outsource	VERB
inlawrev-3453	731	19	the	the	DET
inlawrev-3453	731	20	audits	audits	NOUN
inlawrev-3453	731	21	instead	instead	ADV
inlawrev-3453	731	22	of	of	ADP
inlawrev-3453	731	23	performing	perform	VERB
inlawrev-3453	731	24	traditional	traditional	ADJ
inlawrev-3453	731	25	in	in	ADP
inlawrev-3453	731	26	-	-	PUNCT
inlawrev-3453	731	27	house	house	NOUN
inlawrev-3453	731	28	audits	audits	NOUN
inlawrev-3453	731	29	.	.	PUNCT
inlawrev-3453	732	1	193	193	NUM
inlawrev-3453	732	2	the	the	DET
inlawrev-3453	732	3	insurance	insurance	NOUN
inlawrev-3453	732	4	industry	industry	NOUN
inlawrev-3453	732	5	's	's	PART
inlawrev-3453	732	6	employment	employment	NOUN
inlawrev-3453	732	7	of	of	ADP
inlawrev-3453	732	8	outside	outside	ADJ
inlawrev-3453	732	9	auditing	auditing	NOUN
inlawrev-3453	732	10	firms	firm	NOUN
inlawrev-3453	732	11	has	have	AUX
inlawrev-3453	732	12	been	be	AUX
inlawrev-3453	732	13	successful	successful	ADJ
inlawrev-3453	732	14	in	in	ADP
inlawrev-3453	732	15	some	some	DET
inlawrev-3453	732	16	aspects	aspect	NOUN
inlawrev-3453	732	17	.	.	PUNCT
inlawrev-3453	733	1	it	it	PRON
inlawrev-3453	733	2	has	have	AUX
inlawrev-3453	733	3	led	lead	VERB
inlawrev-3453	733	4	to	to	ADP
inlawrev-3453	733	5	the	the	DET
inlawrev-3453	733	6	identification	identification	NOUN
inlawrev-3453	733	7	ofsome	ofsome	NOUN
inlawrev-3453	733	8	frequent	frequent	ADJ
inlawrev-3453	733	9	and	and	CCONJ
inlawrev-3453	733	10	obvious	obvious	ADJ
inlawrev-3453	733	11	billing	billing	NOUN
inlawrev-3453	733	12	abuses	abuse	NOUN
inlawrev-3453	733	13	by	by	ADP
inlawrev-3453	733	14	outside	outside	ADJ
inlawrev-3453	733	15	counsel	counsel	NOUN
inlawrev-3453	733	16	.	.	PUNCT
inlawrev-3453	734	1	194	194	NUM
inlawrev-3453	735	1	however	however	ADV
inlawrev-3453	735	2	,	,	PUNCT
inlawrev-3453	735	3	this	this	DET
inlawrev-3453	735	4	practice	practice	NOUN
inlawrev-3453	735	5	has	have	AUX
inlawrev-3453	735	6	also	also	ADV
inlawrev-3453	735	7	raised	raise	VERB
inlawrev-3453	735	8	ethical	ethical	ADJ
inlawrev-3453	735	9	concerns	concern	NOUN
inlawrev-3453	735	10	for	for	ADP
inlawrev-3453	735	11	attorneys	attorney	NOUN
inlawrev-3453	735	12	and	and	CCONJ
inlawrev-3453	735	13	has	have	AUX
inlawrev-3453	735	14	given	give	VERB
inlawrev-3453	735	15	rise	rise	NOUN
inlawrev-3453	735	16	to	to	ADP
inlawrev-3453	735	17	great	great	ADJ
inlawrev-3453	735	18	animosity	animosity	NOUN
inlawrev-3453	735	19	and	and	CCONJ
inlawrev-3453	735	20	tension	tension	NOUN
inlawrev-3453	735	21	between	between	ADP
inlawrev-3453	735	22	the	the	DET
inlawrev-3453	735	23	insurance	insurance	NOUN
inlawrev-3453	735	24	companies	company	NOUN
inlawrev-3453	735	25	and	and	CCONJ
inlawrev-3453	735	26	their	their	PRON
inlawrev-3453	735	27	outside	outside	ADJ
inlawrev-3453	735	28	defense	defense	NOUN
inlawrev-3453	735	29	counsel	counsel	NOUN
inlawrev-3453	735	30	.	.	PUNCT
inlawrev-3453	736	1	the	the	DET
inlawrev-3453	736	2	insurance	insurance	NOUN
inlawrev-3453	736	3	industry	industry	NOUN
inlawrev-3453	736	4	must	must	AUX
inlawrev-3453	736	5	recognize	recognize	VERB
inlawrev-3453	736	6	the	the	DET
inlawrev-3453	736	7	ethical	ethical	ADJ
inlawrev-3453	736	8	issues	issue	NOUN
inlawrev-3453	736	9	raised	raise	VERB
inlawrev-3453	736	10	by	by	ADP
inlawrev-3453	736	11	outsourcing	outsourcing	NOUN
inlawrev-3453	736	12	fee	fee	NOUN
inlawrev-3453	736	13	audits	audits	NOUN
inlawrev-3453	736	14	.	.	PUNCT
inlawrev-3453	737	1	sending	send	VERB
inlawrev-3453	737	2	legal	legal	ADJ
inlawrev-3453	737	3	bills	bill	NOUN
inlawrev-3453	737	4	to	to	ADP
inlawrev-3453	737	5	outside	outside	ADJ
inlawrev-3453	737	6	auditors	auditor	NOUN
inlawrev-3453	737	7	may	may	AUX
inlawrev-3453	737	8	breach	breach	VERB
inlawrev-3453	737	9	the	the	DET
inlawrev-3453	737	10	attorney	attorney	NOUN
inlawrev-3453	737	11	's	's	PART
inlawrev-3453	737	12	duty	duty	NOUN
inlawrev-3453	737	13	ofconfidentiality	ofconfidentiality	NOUN
inlawrev-3453	737	14	.	.	PUNCT
inlawrev-3453	738	1	more	more	ADV
inlawrev-3453	738	2	importantly	importantly	ADV
inlawrev-3453	738	3	,	,	PUNCT
inlawrev-3453	738	4	the	the	DET
inlawrev-3453	738	5	information	information	NOUN
inlawrev-3453	738	6	released	release	VERB
inlawrev-3453	738	7	to	to	ADP
inlawrev-3453	738	8	the	the	DET
inlawrev-3453	738	9	outside	outside	ADJ
inlawrev-3453	738	10	auditor	auditor	NOUN
inlawrev-3453	738	11	may	may	AUX
inlawrev-3453	738	12	lose	lose	VERB
inlawrev-3453	738	13	the	the	DET
inlawrev-3453	738	14	protection	protection	NOUN
inlawrev-3453	738	15	ofthe	ofthe	NOUN
inlawrev-3453	738	16	attorney	attorney	NOUN
inlawrev-3453	738	17	-	-	PUNCT
inlawrev-3453	738	18	client	client	NOUN
inlawrev-3453	738	19	privilege	privilege	NOUN
inlawrev-3453	738	20	.	.	PUNCT
inlawrev-3453	739	1	195	195	NUM
inlawrev-3453	739	2	as	as	ADP
inlawrev-3453	739	3	a	a	DET
inlawrev-3453	739	4	result	result	NOUN
inlawrev-3453	739	5	,	,	PUNCT
inlawrev-3453	739	6	plaintiffs	plaintiff	NOUN
inlawrev-3453	739	7	'	'	PART
inlawrev-3453	739	8	attorneys	attorney	NOUN
inlawrev-3453	739	9	would	would	AUX
inlawrev-3453	739	10	be	be	AUX
inlawrev-3453	739	11	able	able	ADJ
inlawrev-3453	739	12	to	to	PART
inlawrev-3453	739	13	obtain	obtain	VERB
inlawrev-3453	739	14	the	the	DET
inlawrev-3453	739	15	information	information	NOUN
inlawrev-3453	739	16	contained	contain	VERB
inlawrev-3453	739	17	in	in	ADP
inlawrev-3453	739	18	the	the	DET
inlawrev-3453	739	19	legal	legal	ADJ
inlawrev-3453	739	20	bills	bill	NOUN
inlawrev-3453	739	21	through	through	ADP
inlawrev-3453	739	22	the	the	DET
inlawrev-3453	739	23	discovery	discovery	NOUN
inlawrev-3453	739	24	process	process	NOUN
inlawrev-3453	739	25	,	,	PUNCT
inlawrev-3453	739	26	and	and	CCONJ
inlawrev-3453	739	27	it	it	PRON
inlawrev-3453	739	28	could	could	AUX
inlawrev-3453	739	29	be	be	AUX
inlawrev-3453	739	30	used	use	VERB
inlawrev-3453	739	31	to	to	ADP
inlawrev-3453	739	32	the	the	DET
inlawrev-3453	739	33	detriment	detriment	NOUN
inlawrev-3453	739	34	ofthe	ofthe	NOUN
inlawrev-3453	739	35	insured	insure	VERB
inlawrev-3453	739	36	and	and	CCONJ
inlawrev-3453	739	37	the	the	DET
inlawrev-3453	739	38	insurer	insurer	NOUN
inlawrev-3453	739	39	at	at	ADP
inlawrev-3453	739	40	trial	trial	NOUN
inlawrev-3453	739	41	.	.	PUNCT
inlawrev-3453	740	1	196	196	NUM
inlawrev-3453	740	2	additionally	additionally	ADV
inlawrev-3453	740	3	,	,	PUNCT
inlawrev-3453	740	4	to	to	ADP
inlawrev-3453	740	5	the	the	DET
inlawrev-3453	740	6	extent	extent	NOUN
inlawrev-3453	740	7	that	that	SCONJ
inlawrev-3453	740	8	fee	fee	NOUN
inlawrev-3453	740	9	audits	audits	NOUN
inlawrev-3453	740	10	are	be	AUX
inlawrev-3453	740	11	an	an	DET
inlawrev-3453	740	12	attempt	attempt	NOUN
inlawrev-3453	740	13	to	to	PART
inlawrev-3453	740	14	tell	tell	VERB
inlawrev-3453	740	15	attorneys	attorney	NOUN
inlawrev-3453	740	16	how	how	SCONJ
inlawrev-3453	740	17	to	to	PART
inlawrev-3453	740	18	practice	practice	VERB
inlawrev-3453	740	19	law	law	NOUN
inlawrev-3453	740	20	,	,	PUNCT
inlawrev-3453	740	21	they	they	PRON
inlawrev-3453	740	22	interfere	interfere	VERB
inlawrev-3453	740	23	with	with	ADP
inlawrev-3453	740	24	attorneys	attorney	NOUN
inlawrev-3453	740	25	'	'	PART
inlawrev-3453	740	26	abilities	ability	NOUN
inlawrev-3453	740	27	to	to	PART
inlawrev-3453	740	28	exercise	exercise	VERB
inlawrev-3453	740	29	independent	independent	ADJ
inlawrev-3453	740	30	professional	professional	ADJ
inlawrev-3453	740	31	judgment	judgment	NOUN
inlawrev-3453	740	32	.	.	PUNCT
inlawrev-3453	741	1	finally	finally	ADV
inlawrev-3453	741	2	,	,	PUNCT
inlawrev-3453	741	3	an	an	DET
inlawrev-3453	741	4	auditor	auditor	NOUN
inlawrev-3453	741	5	who	who	PRON
inlawrev-3453	741	6	attempts	attempt	VERB
inlawrev-3453	741	7	to	to	PART
inlawrev-3453	741	8	dictate	dictate	VERB
inlawrev-3453	741	9	how	how	SCONJ
inlawrev-3453	741	10	a	a	DET
inlawrev-3453	741	11	case	case	NOUN
inlawrev-3453	741	12	should	should	AUX
inlawrev-3453	741	13	be	be	AUX
inlawrev-3453	741	14	litigated	litigate	VERB
inlawrev-3453	741	15	and	and	CCONJ
inlawrev-3453	741	16	who	who	PRON
inlawrev-3453	741	17	makes	make	VERB
inlawrev-3453	741	18	decisions	decision	NOUN
inlawrev-3453	741	19	that	that	PRON
inlawrev-3453	741	20	should	should	AUX
inlawrev-3453	741	21	be	be	AUX
inlawrev-3453	741	22	controlled	control	VERB
inlawrev-3453	741	23	by	by	ADP
inlawrev-3453	741	24	an	an	DET
inlawrev-3453	741	25	attorney	attorney	NOUN
inlawrev-3453	741	26	may	may	AUX
inlawrev-3453	741	27	be	be	AUX
inlawrev-3453	741	28	engaging	engage	VERB
inlawrev-3453	741	29	in	in	ADP
inlawrev-3453	741	30	the	the	DET
inlawrev-3453	741	31	unauthorized	unauthorized	ADJ
inlawrev-3453	741	32	practice	practice	NOUN
inlawrev-3453	741	33	of	of	ADP
inlawrev-3453	741	34	law	law	NOUN
inlawrev-3453	741	35	.	.	PUNCT
inlawrev-3453	742	1	the	the	DET
inlawrev-3453	742	2	ethical	ethical	ADJ
inlawrev-3453	742	3	issues	issue	NOUN
inlawrev-3453	742	4	are	be	AUX
inlawrev-3453	742	5	not	not	PART
inlawrev-3453	742	6	the	the	DET
inlawrev-3453	742	7	only	only	ADJ
inlawrev-3453	742	8	concerns	concern	NOUN
inlawrev-3453	742	9	of	of	ADP
inlawrev-3453	742	10	which	which	PRON
inlawrev-3453	742	11	insurers	insurer	NOUN
inlawrev-3453	742	12	need	need	VERB
inlawrev-3453	742	13	to	to	PART
inlawrev-3453	742	14	be	be	AUX
inlawrev-3453	742	15	aware	aware	ADJ
inlawrev-3453	742	16	before	before	SCONJ
inlawrev-3453	742	17	they	they	PRON
inlawrev-3453	742	18	choose	choose	VERB
inlawrev-3453	742	19	to	to	PART
inlawrev-3453	742	20	employ	employ	VERB
inlawrev-3453	742	21	outside	outside	ADJ
inlawrev-3453	742	22	auditing	auditing	NOUN
inlawrev-3453	742	23	firms	firm	NOUN
inlawrev-3453	742	24	.	.	PUNCT
inlawrev-3453	743	1	outside	outside	ADJ
inlawrev-3453	743	2	audits	audits	NOUN
inlawrev-3453	743	3	have	have	AUX
inlawrev-3453	743	4	created	create	VERB
inlawrev-3453	743	5	an	an	DET
inlawrev-3453	743	6	adversarial	adversarial	ADJ
inlawrev-3453	743	7	relationship	relationship	NOUN
inlawrev-3453	743	8	between	between	ADP
inlawrev-3453	743	9	the	the	DET
inlawrev-3453	743	10	insurance	insurance	NOUN
inlawrev-3453	743	11	companies	company	NOUN
inlawrev-3453	743	12	and	and	CCONJ
inlawrev-3453	743	13	their	their	PRON
inlawrev-3453	743	14	outside	outside	ADJ
inlawrev-3453	743	15	defense	defense	NOUN
inlawrev-3453	743	16	counsel	counsel	NOUN
inlawrev-3453	743	17	.	.	PUNCT
inlawrev-3453	744	1	as	as	ADP
inlawrev-3453	744	2	a	a	DET
inlawrev-3453	744	3	result	result	NOUN
inlawrev-3453	744	4	,	,	PUNCT
inlawrev-3453	744	5	many	many	ADJ
inlawrev-3453	744	6	experienced	experienced	ADJ
inlawrev-3453	744	7	attorneys	attorney	NOUN
inlawrev-3453	744	8	have	have	AUX
inlawrev-3453	744	9	left	leave	VERB
inlawrev-3453	744	10	the	the	DET
inlawrev-3453	744	11	insurance	insurance	NOUN
inlawrev-3453	744	12	defense	defense	NOUN
inlawrev-3453	744	13	industry	industry	NOUN
inlawrev-3453	744	14	.	.	PUNCT
inlawrev-3453	745	1	197	197	NUM
inlawrev-3453	745	2	the	the	DET
inlawrev-3453	745	3	departure	departure	NOUN
inlawrev-3453	745	4	ofexperienced	ofexperience	VERB
inlawrev-3453	745	5	defense	defense	NOUN
inlawrev-3453	745	6	counsel	counsel	NOUN
inlawrev-3453	745	7	has	have	AUX
inlawrev-3453	745	8	diminished	diminish	VERB
inlawrev-3453	745	9	the	the	DET
inlawrev-3453	745	10	quality	quality	NOUN
inlawrev-3453	745	11	of	of	ADP
inlawrev-3453	745	12	representation	representation	NOUN
inlawrev-3453	745	13	available	available	ADJ
inlawrev-3453	745	14	to	to	ADP
inlawrev-3453	745	15	insureds	insured	NOUN
inlawrev-3453	745	16	.	.	PUNCT
inlawrev-3453	746	1	insurance	insurance	NOUN
inlawrev-3453	746	2	companies	company	NOUN
inlawrev-3453	746	3	are	be	AUX
inlawrev-3453	746	4	forced	force	VERB
inlawrev-3453	746	5	to	to	PART
inlawrev-3453	746	6	replace	replace	VERB
inlawrev-3453	746	7	these	these	DET
inlawrev-3453	746	8	experienced	experienced	ADJ
inlawrev-3453	746	9	attorneys	attorney	NOUN
inlawrev-3453	746	10	with	with	ADP
inlawrev-3453	746	11	less	less	ADV
inlawrev-3453	746	12	experienced	experienced	ADJ
inlawrev-3453	746	13	attorneys	attorney	NOUN
inlawrev-3453	746	14	who	who	PRON
inlawrev-3453	746	15	may	may	AUX
inlawrev-3453	746	16	not	not	PART
inlawrev-3453	746	17	be	be	AUX
inlawrev-3453	746	18	able	able	ADJ
inlawrev-3453	746	19	to	to	PART
inlawrev-3453	746	20	protect	protect	VERB
inlawrev-3453	746	21	insurance	insurance	NOUN
inlawrev-3453	746	22	companies	company	NOUN
inlawrev-3453	746	23	'	'	PART
inlawrev-3453	746	24	interests	interest	NOUN
inlawrev-3453	746	25	.	.	PUNCT
inlawrev-3453	747	1	the	the	DET
inlawrev-3453	747	2	total	total	ADJ
inlawrev-3453	747	3	financial	financial	ADJ
inlawrev-3453	747	4	and	and	CCONJ
inlawrev-3453	747	5	social	social	ADJ
inlawrev-3453	747	6	costs	cost	NOUN
inlawrev-3453	747	7	of	of	ADP
inlawrev-3453	747	8	employing	employ	VERB
inlawrev-3453	747	9	outside	outside	ADJ
inlawrev-3453	747	10	auditors	auditor	NOUN
inlawrev-3453	747	11	far	far	ADV
inlawrev-3453	747	12	outweigh	outweigh	VERB
inlawrev-3453	747	13	any	any	DET
inlawrev-3453	747	14	minor	minor	ADJ
inlawrev-3453	747	15	financial	financial	ADJ
inlawrev-3453	747	16	benefit	benefit	NOUN
inlawrev-3453	747	17	insurance	insurance	NOUN
inlawrev-3453	747	18	companies	company	NOUN
inlawrev-3453	747	19	may	may	AUX
inlawrev-3453	747	20	receive	receive	VERB
inlawrev-3453	747	21	from	from	ADP
inlawrev-3453	747	22	their	their	PRON
inlawrev-3453	747	23	use	use	NOUN
inlawrev-3453	747	24	.	.	PUNCT
inlawrev-3453	748	1	it	it	PRON
inlawrev-3453	748	2	is	be	AUX
inlawrev-3453	748	3	not	not	PART
inlawrev-3453	748	4	only	only	ADV
inlawrev-3453	748	5	possible	possible	ADJ
inlawrev-3453	748	6	,	,	PUNCT
inlawrev-3453	748	7	but	but	CCONJ
inlawrev-3453	748	8	also	also	ADV
inlawrev-3453	748	9	predictable	predictable	ADJ
inlawrev-3453	748	10	,	,	PUNCT
inlawrev-3453	748	11	that	that	SCONJ
inlawrev-3453	748	12	some	some	DET
inlawrev-3453	748	13	amount	amount	NOUN
inlawrev-3453	748	14	of	of	ADP
inlawrev-3453	748	15	overbilling	overbille	VERB
inlawrev-3453	748	16	191	191	NUM
inlawrev-3453	748	17	.	.	PUNCT
inlawrev-3453	749	1	see	see	VERB
inlawrev-3453	749	2	martin	martin	PROPN
inlawrev-3453	749	3	,	,	PUNCT
inlawrev-3453	749	4	supra	supra	PROPN
inlawrev-3453	749	5	note	note	NOUN
inlawrev-3453	749	6	2	2	NUM
inlawrev-3453	749	7	,	,	PUNCT
inlawrev-3453	749	8	at	at	ADP
inlawrev-3453	749	9	355	355	NUM
inlawrev-3453	749	10	.	.	PUNCT
inlawrev-3453	750	1	192	192	NUM
inlawrev-3453	750	2	.	.	PUNCT
inlawrev-3453	751	1	see	see	VERB
inlawrev-3453	751	2	shartel	shartel	NOUN
inlawrev-3453	751	3	,	,	PUNCT
inlawrev-3453	751	4	supra	supra	PROPN
inlawrev-3453	751	5	note	note	NOUN
inlawrev-3453	751	6	1	1	NUM
inlawrev-3453	751	7	,	,	PUNCT
inlawrev-3453	751	8	at	at	ADP
inlawrev-3453	751	9	1	1	NUM
inlawrev-3453	751	10	.	.	ADP
inlawrev-3453	751	11	1	1	NUM
inlawrev-3453	751	12	93	93	NUM
inlawrev-3453	751	13	.	.	PUNCT
inlawrev-3453	752	1	see	see	VERB
inlawrev-3453	752	2	brennan	brennan	PROPN
inlawrev-3453	752	3	,	,	PUNCT
inlawrev-3453	752	4	supra	supra	PROPN
inlawrev-3453	752	5	note	note	PROPN
inlawrev-3453	752	6	6	6	NUM
inlawrev-3453	752	7	,	,	PUNCT
inlawrev-3453	752	8	at	at	ADP
inlawrev-3453	752	9	a	a	DET
inlawrev-3453	752	10	1	1	NUM
inlawrev-3453	752	11	.	.	PUNCT
inlawrev-3453	753	1	194	194	NUM
inlawrev-3453	753	2	.	.	PUNCT
inlawrev-3453	754	1	see	see	VERB
inlawrev-3453	754	2	shartel	shartel	NOUN
inlawrev-3453	754	3	,	,	PUNCT
inlawrev-3453	754	4	supra	supra	PROPN
inlawrev-3453	754	5	note	note	NOUN
inlawrev-3453	754	6	1	1	NUM
inlawrev-3453	754	7	,	,	PUNCT
inlawrev-3453	754	8	at	at	ADP
inlawrev-3453	754	9	20	20	NUM
inlawrev-3453	754	10	.	.	PUNCT
inlawrev-3453	754	11	195	195	NUM
inlawrev-3453	754	12	.	.	PUNCT
inlawrev-3453	755	1	see	see	VERB
inlawrev-3453	755	2	generally	generally	ADV
inlawrev-3453	755	3	united	united	PROPN
inlawrev-3453	755	4	states	states	PROPN
inlawrev-3453	755	5	v.	v.	ADP
inlawrev-3453	755	6	mass	mass	PROPN
inlawrev-3453	755	7	.	.	PROPN
inlawrev-3453	755	8	inst	inst	PROPN
inlawrev-3453	755	9	,	,	PUNCT
inlawrev-3453	755	10	of	of	ADP
inlawrev-3453	755	11	tech	tech	NOUN
inlawrev-3453	755	12	.	.	PUNCT
inlawrev-3453	756	1	,	,	PUNCT
inlawrev-3453	756	2	129	129	NUM
inlawrev-3453	756	3	f.3d	f.3d	NUM
inlawrev-3453	756	4	681	681	NUM
inlawrev-3453	756	5	(	(	PUNCT
inlawrev-3453	756	6	1st	1st	ADJ
inlawrev-3453	756	7	cir	cir	NOUN
inlawrev-3453	756	8	.	.	PUNCT
inlawrev-3453	756	9	1997	1997	NUM
inlawrev-3453	756	10	)	)	PUNCT
inlawrev-3453	756	11	.	.	PUNCT
inlawrev-3453	757	1	196	196	NUM
inlawrev-3453	757	2	.	.	PUNCT
inlawrev-3453	757	3	see	see	VERB
inlawrev-3453	757	4	i	i	PRON
inlawrev-3453	757	5	d.	d.	PROPN
inlawrev-3453	757	6	1	1	NUM
inlawrev-3453	757	7	97	97	NUM
inlawrev-3453	757	8	.	.	PUNCT
inlawrev-3453	758	1	see	see	VERB
inlawrev-3453	758	2	generally	generally	ADV
inlawrev-3453	758	3	samborn	samborn	ADJ
inlawrev-3453	758	4	,	,	PUNCT
inlawrev-3453	758	5	supra	supra	PROPN
inlawrev-3453	758	6	note	note	NOUN
inlawrev-3453	758	7	50	50	NUM
inlawrev-3453	758	8	.	.	NOUN
inlawrev-3453	759	1	2000	2000	NUM
inlawrev-3453	759	2	]	]	PUNCT
inlawrev-3453	759	3	fee	fee	NOUN
inlawrev-3453	759	4	audits	audits	NOUN
inlawrev-3453	759	5	201	201	NUM
inlawrev-3453	759	6	will	will	AUX
inlawrev-3453	759	7	occur	occur	VERB
inlawrev-3453	759	8	.	.	PUNCT
inlawrev-3453	760	1	198	198	NUM
inlawrev-3453	760	2	faced	face	VERB
inlawrev-3453	760	3	with	with	ADP
inlawrev-3453	760	4	this	this	DET
inlawrev-3453	760	5	truth	truth	NOUN
inlawrev-3453	760	6	,	,	PUNCT
inlawrev-3453	760	7	insurance	insurance	NOUN
inlawrev-3453	760	8	companies	company	NOUN
inlawrev-3453	760	9	need	need	VERB
inlawrev-3453	760	10	to	to	PART
inlawrev-3453	760	11	take	take	VERB
inlawrev-3453	760	12	precautions	precaution	NOUN
inlawrev-3453	760	13	to	to	PART
inlawrev-3453	760	14	ensure	ensure	VERB
inlawrev-3453	760	15	that	that	SCONJ
inlawrev-3453	760	16	they	they	PRON
inlawrev-3453	760	17	only	only	ADV
inlawrev-3453	760	18	pay	pay	VERB
inlawrev-3453	760	19	reasonable	reasonable	ADJ
inlawrev-3453	760	20	defense	defense	NOUN
inlawrev-3453	760	21	expenses	expense	NOUN
inlawrev-3453	760	22	.	.	PUNCT
inlawrev-3453	761	1	however	however	ADV
inlawrev-3453	761	2	,	,	PUNCT
inlawrev-3453	761	3	in	in	ADP
inlawrev-3453	761	4	their	their	PRON
inlawrev-3453	761	5	effort	effort	NOUN
inlawrev-3453	761	6	to	to	PART
inlawrev-3453	761	7	do	do	AUX
inlawrev-3453	761	8	so	so	ADV
inlawrev-3453	761	9	,	,	PUNCT
inlawrev-3453	761	10	insurance	insurance	NOUN
inlawrev-3453	761	11	companies	company	NOUN
inlawrev-3453	761	12	need	need	VERB
inlawrev-3453	761	13	to	to	PART
inlawrev-3453	761	14	take	take	VERB
inlawrev-3453	761	15	into	into	ADP
inlawrev-3453	761	16	account	account	NOUN
inlawrev-3453	761	17	attorneys	attorney	NOUN
inlawrev-3453	761	18	'	'	PART
inlawrev-3453	761	19	perceptions	perception	NOUN
inlawrev-3453	761	20	of	of	ADP
inlawrev-3453	761	21	the	the	DET
inlawrev-3453	761	22	process	process	NOUN
inlawrev-3453	761	23	.	.	PUNCT
inlawrev-3453	762	1	insurance	insurance	NOUN
inlawrev-3453	762	2	carriers	carrier	NOUN
inlawrev-3453	762	3	need	need	VERB
inlawrev-3453	762	4	to	to	PART
inlawrev-3453	762	5	remember	remember	VERB
inlawrev-3453	762	6	that	that	SCONJ
inlawrev-3453	762	7	strong	strong	ADJ
inlawrev-3453	762	8	relationships	relationship	NOUN
inlawrev-3453	762	9	with	with	ADP
inlawrev-3453	762	10	talented	talented	ADJ
inlawrev-3453	762	11	and	and	CCONJ
inlawrev-3453	762	12	committed	commit	VERB
inlawrev-3453	762	13	defense	defense	NOUN
inlawrev-3453	762	14	lawyers	lawyer	NOUN
inlawrev-3453	762	15	are	be	AUX
inlawrev-3453	762	16	a	a	DET
inlawrev-3453	762	17	good	good	ADJ
inlawrev-3453	762	18	long	long	ADJ
inlawrev-3453	762	19	-	-	PUNCT
inlawrev-3453	762	20	term	term	NOUN
inlawrev-3453	762	21	investment	investment	NOUN
inlawrev-3453	762	22	.	.	PUNCT
inlawrev-3453	763	1	199	199	NUM
inlawrev-3453	763	2	legal	legal	ADJ
inlawrev-3453	763	3	fee	fee	NOUN
inlawrev-3453	763	4	auditing	auditing	NOUN
inlawrev-3453	763	5	serves	serve	VERB
inlawrev-3453	763	6	a	a	DET
inlawrev-3453	763	7	desirable	desirable	ADJ
inlawrev-3453	763	8	function	function	NOUN
inlawrev-3453	763	9	in	in	ADP
inlawrev-3453	763	10	insurance	insurance	NOUN
inlawrev-3453	763	11	defense	defense	NOUN
inlawrev-3453	763	12	.	.	PUNCT
inlawrev-3453	764	1	it	it	PRON
inlawrev-3453	764	2	can	can	AUX
inlawrev-3453	764	3	monitor	monitor	VERB
inlawrev-3453	764	4	and	and	CCONJ
inlawrev-3453	764	5	control	control	VERB
inlawrev-3453	764	6	legal	legal	ADJ
inlawrev-3453	764	7	costs	cost	NOUN
inlawrev-3453	764	8	by	by	ADP
inlawrev-3453	764	9	ensuring	ensure	VERB
inlawrev-3453	764	10	work	work	NOUN
inlawrev-3453	764	11	is	be	AUX
inlawrev-3453	764	12	done	do	VERB
inlawrev-3453	764	13	efficiently	efficiently	ADV
inlawrev-3453	764	14	and	and	CCONJ
inlawrev-3453	764	15	alert	alert	ADJ
inlawrev-3453	764	16	carriers	carrier	NOUN
inlawrev-3453	764	17	to	to	ADP
inlawrev-3453	764	18	possible	possible	ADJ
inlawrev-3453	764	19	fraudulent	fraudulent	ADJ
inlawrev-3453	764	20	billing	billing	NOUN
inlawrev-3453	764	21	.	.	PUNCT
inlawrev-3453	765	1	however	however	ADV
inlawrev-3453	765	2	,	,	PUNCT
inlawrev-3453	765	3	insurance	insurance	NOUN
inlawrev-3453	765	4	carriers	carrier	NOUN
inlawrev-3453	765	5	need	need	VERB
inlawrev-3453	765	6	to	to	PART
inlawrev-3453	765	7	ensure	ensure	VERB
inlawrev-3453	765	8	that	that	SCONJ
inlawrev-3453	765	9	the	the	DET
inlawrev-3453	765	10	process	process	NOUN
inlawrev-3453	765	11	ofauditing	ofaudite	VERB
inlawrev-3453	765	12	serves	serve	VERB
inlawrev-3453	765	13	these	these	DET
inlawrev-3453	765	14	important	important	ADJ
inlawrev-3453	765	15	goals	goal	NOUN
inlawrev-3453	765	16	without	without	ADP
inlawrev-3453	765	17	damaging	damage	VERB
inlawrev-3453	765	18	the	the	DET
inlawrev-3453	765	19	attorney	attorney	NOUN
inlawrev-3453	765	20	-	-	PUNCT
inlawrev-3453	765	21	carrier	carrier	NOUN
inlawrev-3453	765	22	relationship	relationship	NOUN
inlawrev-3453	765	23	.	.	PUNCT
inlawrev-3453	766	1	audits	audit	NOUN
inlawrev-3453	766	2	need	need	VERB
inlawrev-3453	766	3	to	to	PART
inlawrev-3453	766	4	be	be	AUX
inlawrev-3453	766	5	performed	perform	VERB
inlawrev-3453	766	6	in	in	ADP
inlawrev-3453	766	7	a	a	DET
inlawrev-3453	766	8	manner	manner	NOUN
inlawrev-3453	766	9	that	that	PRON
inlawrev-3453	766	10	allows	allow	VERB
inlawrev-3453	766	11	outside	outside	ADP
inlawrev-3453	766	12	counsel	counsel	NOUN
inlawrev-3453	766	13	to	to	PART
inlawrev-3453	766	14	benefit	benefit	VERB
inlawrev-3453	766	15	,	,	PUNCT
inlawrev-3453	766	16	without	without	ADP
inlawrev-3453	766	17	feeling	feel	VERB
inlawrev-3453	766	18	their	their	PRON
inlawrev-3453	766	19	work	work	NOUN
inlawrev-3453	766	20	is	be	AUX
inlawrev-3453	766	21	being	be	AUX
inlawrev-3453	766	22	attacked	attack	VERB
inlawrev-3453	766	23	on	on	ADP
inlawrev-3453	766	24	a	a	DET
inlawrev-3453	766	25	personal	personal	ADJ
inlawrev-3453	766	26	level	level	NOUN
inlawrev-3453	766	27	.	.	PUNCT
inlawrev-3453	767	1	changes	change	NOUN
inlawrev-3453	767	2	need	need	VERB
inlawrev-3453	767	3	to	to	PART
inlawrev-3453	767	4	be	be	AUX
inlawrev-3453	767	5	made	make	VERB
inlawrev-3453	767	6	to	to	ADP
inlawrev-3453	767	7	the	the	DET
inlawrev-3453	767	8	auditing	auditing	NOUN
inlawrev-3453	767	9	process	process	NOUN
inlawrev-3453	767	10	before	before	SCONJ
inlawrev-3453	767	11	irreparable	irreparable	ADJ
inlawrev-3453	767	12	damage	damage	NOUN
inlawrev-3453	767	13	is	be	AUX
inlawrev-3453	767	14	done	do	VERB
inlawrev-3453	767	15	.	.	PUNCT
inlawrev-3453	768	1	outside	outside	ADJ
inlawrev-3453	768	2	auditing	auditing	NOUN
inlawrev-3453	768	3	firms	firm	NOUN
inlawrev-3453	768	4	that	that	PRON
inlawrev-3453	768	5	promise	promise	VERB
inlawrev-3453	768	6	to	to	PART
inlawrev-3453	768	7	cut	cut	VERB
inlawrev-3453	768	8	the	the	DET
inlawrev-3453	768	9	fat	fat	NOUN
inlawrev-3453	768	10	out	out	ADP
inlawrev-3453	768	11	of	of	ADP
inlawrev-3453	768	12	attorneys	attorney	NOUN
inlawrev-3453	768	13	'	'	PART
inlawrev-3453	768	14	bills	bill	NOUN
inlawrev-3453	768	15	instead	instead	ADV
inlawrev-3453	768	16	chop	chop	VERB
inlawrev-3453	768	17	into	into	ADP
inlawrev-3453	768	18	the	the	DET
inlawrev-3453	768	19	very	very	ADJ
inlawrev-3453	768	20	heart	heart	NOUN
inlawrev-3453	768	21	of	of	ADP
inlawrev-3453	768	22	the	the	DET
inlawrev-3453	768	23	insurance	insurance	NOUN
inlawrev-3453	768	24	defense	defense	NOUN
inlawrev-3453	768	25	bar	bar	NOUN
inlawrev-3453	768	26	,	,	PUNCT
inlawrev-3453	768	27	which	which	PRON
inlawrev-3453	768	28	has	have	AUX
inlawrev-3453	768	29	left	leave	VERB
inlawrev-3453	768	30	insureds	insured	NOUN
inlawrev-3453	768	31	in	in	ADP
inlawrev-3453	768	32	a	a	DET
inlawrev-3453	768	33	critical	critical	ADJ
inlawrev-3453	768	34	condition	condition	NOUN
inlawrev-3453	768	35	.	.	PUNCT
inlawrev-3453	769	1	1	1	NUM
inlawrev-3453	769	2	98	98	NUM
inlawrev-3453	769	3	.	.	PUNCT
inlawrev-3453	770	1	see	see	VERB
inlawrev-3453	770	2	ricker	ricker	PROPN
inlawrev-3453	770	3	,	,	PUNCT
inlawrev-3453	770	4	supra	supra	PROPN
inlawrev-3453	770	5	note	note	PROPN
inlawrev-3453	770	6	26	26	NUM
inlawrev-3453	770	7	,	,	PUNCT
inlawrev-3453	770	8	at	at	ADP
inlawrev-3453	770	9	65	65	NUM
inlawrev-3453	770	10	.	.	NOUN
inlawrev-3453	770	11	1	1	NUM
inlawrev-3453	770	12	99	99	NUM
inlawrev-3453	770	13	.	.	PUNCT
inlawrev-3453	771	1	see	see	VERB
inlawrev-3453	771	2	martin	martin	PROPN
inlawrev-3453	771	3	,	,	PUNCT
inlawrev-3453	771	4	supra	supra	PROPN
inlawrev-3453	771	5	note	note	NOUN
inlawrev-3453	771	6	2	2	NUM
inlawrev-3453	771	7	,	,	PUNCT
inlawrev-3453	771	8	at	at	ADP
inlawrev-3453	771	9	355	355	NUM
inlawrev-3453	771	10	.	.	PUNCT