id	sid	tid	token	lemma	pos
inlawrev-3463	1	1	indiana	indiana	PROPN
inlawrev-3463	1	2	law	law	PROPN
inlawrev-3463	1	3	review	review	VERB
inlawrev-3463	1	4	erisa	erisa	NOUN
inlawrev-3463	1	5	disclosure	disclosure	NOUN
inlawrev-3463	1	6	decisions	decision	NOUN
inlawrev-3463	1	7	:	:	PUNCT
inlawrev-3463	1	8	a	a	DET
inlawrev-3463	1	9	pyrrhic	pyrrhic	ADJ
inlawrev-3463	1	10	victory	victory	NOUN
inlawrev-3463	1	11	for	for	ADP
inlawrev-3463	1	12	disclosure	disclosure	NOUN
inlawrev-3463	1	13	advocates	advocate	VERB
inlawrev-3463	1	14	eugene	eugene	PROPN
inlawrev-3463	1	15	p.	p.	PROPN
inlawrev-3463	1	16	schulstad	schulstad	NOUN
inlawrev-3463	1	17	*	*	PUNCT
inlawrev-3463	1	18	introduction	introduction	NOUN
inlawrev-3463	1	19	a	a	DET
inlawrev-3463	1	20	primary	primary	ADJ
inlawrev-3463	1	21	goal	goal	NOUN
inlawrev-3463	1	22	ofcongress	ofcongress	ADV
inlawrev-3463	1	23	when	when	SCONJ
inlawrev-3463	1	24	it	it	PRON
inlawrev-3463	1	25	passed	pass	VERB
inlawrev-3463	1	26	the	the	DET
inlawrev-3463	1	27	employee	employee	NOUN
inlawrev-3463	1	28	retirement	retirement	PROPN
inlawrev-3463	1	29	income	income	PROPN
inlawrev-3463	1	30	security	security	PROPN
inlawrev-3463	1	31	act	act	NOUN
inlawrev-3463	1	32	of	of	ADP
inlawrev-3463	1	33	1	1	NUM
inlawrev-3463	1	34	974	974	NUM
inlawrev-3463	1	35	(	(	PUNCT
inlawrev-3463	1	36	"	"	PUNCT
inlawrev-3463	1	37	erisa	erisa	NOUN
inlawrev-3463	1	38	"	"	PUNCT
inlawrev-3463	1	39	or	or	CCONJ
inlawrev-3463	1	40	"	"	PUNCT
inlawrev-3463	1	41	act	act	NOUN
inlawrev-3463	1	42	"	"	PUNCT
inlawrev-3463	1	43	)	)	PUNCT
inlawrev-3463	1	44	was	be	AUX
inlawrev-3463	1	45	to	to	PART
inlawrev-3463	1	46	protect	protect	VERB
inlawrev-3463	1	47	the	the	DET
inlawrev-3463	1	48	interests	interest	NOUN
inlawrev-3463	1	49	of	of	ADP
inlawrev-3463	1	50	pension	pension	NOUN
inlawrev-3463	1	51	plan	plan	NOUN
inlawrev-3463	1	52	participants	participant	NOUN
inlawrev-3463	1	53	and	and	CCONJ
inlawrev-3463	1	54	their	their	PRON
inlawrev-3463	1	55	beneficiaries	beneficiary	NOUN
inlawrev-3463	1	56	.	.	PUNCT
inlawrev-3463	1	57	'	'	PUNCT
inlawrev-3463	2	1	congress	congress	PROPN
inlawrev-3463	2	2	recognized	recognize	VERB
inlawrev-3463	2	3	,	,	PUNCT
inlawrev-3463	2	4	however	however	ADV
inlawrev-3463	2	5	,	,	PUNCT
inlawrev-3463	2	6	that	that	SCONJ
inlawrev-3463	2	7	the	the	DET
inlawrev-3463	2	8	voluntary	voluntary	ADJ
inlawrev-3463	2	9	nature	nature	NOUN
inlawrev-3463	2	10	of	of	ADP
inlawrev-3463	2	11	private	private	ADJ
inlawrev-3463	2	12	retirement	retirement	NOUN
inlawrev-3463	2	13	plans	plan	NOUN
inlawrev-3463	2	14	made	make	VERB
inlawrev-3463	2	15	it	it	PRON
inlawrev-3463	2	16	necessary	necessary	ADJ
inlawrev-3463	2	17	to	to	PART
inlawrev-3463	2	18	balance	balance	NOUN
inlawrev-3463	2	19	requirements	requirement	NOUN
inlawrev-3463	2	20	placed	place	VERB
inlawrev-3463	2	21	on	on	ADP
inlawrev-3463	2	22	employers	employer	NOUN
inlawrev-3463	2	23	against	against	ADP
inlawrev-3463	2	24	the	the	DET
inlawrev-3463	2	25	burdens	burden	NOUN
inlawrev-3463	2	26	of	of	ADP
inlawrev-3463	2	27	plan	plan	NOUN
inlawrev-3463	2	28	administration.2	administration.2	PROPN
inlawrev-3463	2	29	congress	congress	PROPN
inlawrev-3463	2	30	hoped	hope	VERB
inlawrev-3463	2	31	that	that	SCONJ
inlawrev-3463	2	32	by	by	ADP
inlawrev-3463	2	33	achieving	achieve	VERB
inlawrev-3463	2	34	such	such	DET
inlawrev-3463	2	35	a	a	DET
inlawrev-3463	2	36	balance	balance	NOUN
inlawrev-3463	2	37	there	there	ADV
inlawrev-3463	2	38	would	would	AUX
inlawrev-3463	2	39	be	be	AUX
inlawrev-3463	2	40	an	an	DET
inlawrev-3463	2	41	overall	overall	ADJ
inlawrev-3463	2	42	increase	increase	NOUN
inlawrev-3463	2	43	both	both	PRON
inlawrev-3463	2	44	in	in	ADP
inlawrev-3463	2	45	the	the	DET
inlawrev-3463	2	46	number	number	NOUN
inlawrev-3463	2	47	of	of	ADP
inlawrev-3463	2	48	retirement	retirement	NOUN
inlawrev-3463	2	49	plans	plan	NOUN
inlawrev-3463	2	50	and	and	CCONJ
inlawrev-3463	2	51	in	in	ADP
inlawrev-3463	2	52	the	the	DET
inlawrev-3463	2	53	number	number	NOUN
inlawrev-3463	2	54	ofemployees	ofemployee	NOUN
inlawrev-3463	2	55	entitled	entitle	VERB
inlawrev-3463	2	56	to	to	PART
inlawrev-3463	2	57	receive	receive	VERB
inlawrev-3463	2	58	employee	employee	NOUN
inlawrev-3463	2	59	retirement	retirement	NOUN
inlawrev-3463	2	60	benefits	benefit	NOUN
inlawrev-3463	2	61	.	.	PUNCT
inlawrev-3463	3	1	3	3	NUM
inlawrev-3463	3	2	contrary	contrary	ADV
inlawrev-3463	3	3	to	to	ADP
inlawrev-3463	3	4	congress	congress	PROPN
inlawrev-3463	3	5	'	'	PART
inlawrev-3463	3	6	intent	intent	NOUN
inlawrev-3463	3	7	,	,	PUNCT
inlawrev-3463	3	8	however	however	ADV
inlawrev-3463	3	9	,	,	PUNCT
inlawrev-3463	3	10	the	the	DET
inlawrev-3463	3	11	combined	combine	VERB
inlawrev-3463	3	12	burdens	burden	NOUN
inlawrev-3463	3	13	placed	place	VERB
inlawrev-3463	3	14	on	on	ADP
inlawrev-3463	3	15	employers	employer	NOUN
inlawrev-3463	3	16	by	by	ADP
inlawrev-3463	3	17	the	the	DET
inlawrev-3463	3	18	passage	passage	NOUN
inlawrev-3463	3	19	of	of	ADP
inlawrev-3463	3	20	erisa	erisa	NOUN
inlawrev-3463	3	21	and	and	CCONJ
inlawrev-3463	3	22	subsequent	subsequent	ADJ
inlawrev-3463	3	23	court	court	NOUN
inlawrev-3463	3	24	decisions	decision	NOUN
inlawrev-3463	3	25	have	have	AUX
inlawrev-3463	3	26	caused	cause	VERB
inlawrev-3463	3	27	considerable	considerable	ADJ
inlawrev-3463	3	28	tension	tension	NOUN
inlawrev-3463	3	29	between	between	ADP
inlawrev-3463	3	30	the	the	DET
inlawrev-3463	3	31	needs	need	NOUN
inlawrev-3463	3	32	of	of	ADP
inlawrev-3463	3	33	businesses	business	NOUN
inlawrev-3463	3	34	and	and	CCONJ
inlawrev-3463	3	35	the	the	DET
inlawrev-3463	3	36	desires	desire	NOUN
inlawrev-3463	3	37	of	of	ADP
inlawrev-3463	3	38	plan	plan	NOUN
inlawrev-3463	3	39	participants	participant	NOUN
inlawrev-3463	3	40	.	.	PUNCT
inlawrev-3463	4	1	4	4	NUM
inlawrev-3463	4	2	one	one	NUM
inlawrev-3463	4	3	area	area	NOUN
inlawrev-3463	4	4	that	that	PRON
inlawrev-3463	4	5	typifies	typify	VERB
inlawrev-3463	4	6	this	this	DET
inlawrev-3463	4	7	tension	tension	NOUN
inlawrev-3463	4	8	is	be	AUX
inlawrev-3463	4	9	disclosure	disclosure	NOUN
inlawrev-3463	4	10	.	.	PUNCT
inlawrev-3463	5	1	for	for	ADP
inlawrev-3463	5	2	example	example	NOUN
inlawrev-3463	5	3	,	,	PUNCT
inlawrev-3463	5	4	a	a	DET
inlawrev-3463	5	5	common	common	ADJ
inlawrev-3463	5	6	source	source	NOUN
inlawrev-3463	5	7	of	of	ADP
inlawrev-3463	5	8	disputes	dispute	NOUN
inlawrev-3463	5	9	between	between	ADP
inlawrev-3463	5	10	employers	employer	NOUN
inlawrev-3463	5	11	and	and	CCONJ
inlawrev-3463	5	12	plan	plan	VERB
inlawrev-3463	5	13	participants	participant	NOUN
inlawrev-3463	5	14	arises	arise	VERB
inlawrev-3463	5	15	when	when	SCONJ
inlawrev-3463	5	16	modifications	modification	NOUN
inlawrev-3463	5	17	to	to	ADP
inlawrev-3463	5	18	pension	pension	NOUN
inlawrev-3463	5	19	and	and	CCONJ
inlawrev-3463	5	20	other	other	ADJ
inlawrev-3463	5	21	benefit	benefit	NOUN
inlawrev-3463	5	22	plans	plan	NOUN
inlawrev-3463	5	23	are	be	AUX
inlawrev-3463	5	24	under	under	ADP
inlawrev-3463	5	25	consideration	consideration	NOUN
inlawrev-3463	5	26	.	.	PUNCT
inlawrev-3463	6	1	5	5	NUM
inlawrev-3463	6	2	questions	question	NOUN
inlawrev-3463	6	3	inevitably	inevitably	ADV
inlawrev-3463	6	4	arise	arise	VERB
inlawrev-3463	6	5	regarding	regard	VERB
inlawrev-3463	6	6	what	what	PRON
inlawrev-3463	6	7	information	information	NOUN
inlawrev-3463	6	8	must	must	AUX
inlawrev-3463	6	9	be	be	AUX
inlawrev-3463	6	10	communicated	communicate	VERB
inlawrev-3463	6	11	to	to	PART
inlawrev-3463	6	12	plan	plan	VERB
inlawrev-3463	6	13	participants	participant	NOUN
inlawrev-3463	6	14	as	as	SCONJ
inlawrev-3463	6	15	plan	plan	NOUN
inlawrev-3463	6	16	changes	change	NOUN
inlawrev-3463	6	17	are	be	AUX
inlawrev-3463	6	18	contemplated	contemplate	VERB
inlawrev-3463	6	19	.	.	PUNCT
inlawrev-3463	7	1	6	6	NUM
inlawrev-3463	7	2	circumstances	circumstance	NOUN
inlawrev-3463	7	3	under	under	ADP
inlawrev-3463	7	4	which	which	PRON
inlawrev-3463	7	5	disclosure	disclosure	NOUN
inlawrev-3463	7	6	issues	issue	NOUN
inlawrev-3463	7	7	surface	surface	VERB
inlawrev-3463	7	8	include	include	VERB
inlawrev-3463	7	9	communication	communication	NOUN
inlawrev-3463	7	10	of	of	ADP
inlawrev-3463	7	11	the	the	DET
inlawrev-3463	7	12	health	health	NOUN
inlawrev-3463	7	13	care	care	NOUN
inlawrev-3463	7	14	benefits	benefit	NOUN
inlawrev-3463	7	15	available	available	ADJ
inlawrev-3463	7	16	under	under	ADP
inlawrev-3463	7	17	a	a	DET
inlawrev-3463	7	18	plan	plan	NOUN
inlawrev-3463	7	19	,	,	PUNCT
inlawrev-3463	7	20	the	the	DET
inlawrev-3463	7	21	procedures	procedure	NOUN
inlawrev-3463	7	22	that	that	PRON
inlawrev-3463	7	23	must	must	AUX
inlawrev-3463	7	24	be	be	AUX
inlawrev-3463	7	25	followed	follow	VERB
inlawrev-3463	7	26	to	to	PART
inlawrev-3463	7	27	take	take	VERB
inlawrev-3463	7	28	advantage	advantage	NOUN
inlawrev-3463	7	29	ofbenefits	ofbenefit	NOUN
inlawrev-3463	7	30	,	,	PUNCT
inlawrev-3463	7	31	and	and	CCONJ
inlawrev-3463	7	32	what	what	DET
inlawrev-3463	7	33	information	information	NOUN
inlawrev-3463	7	34	should	should	AUX
inlawrev-3463	7	35	be	be	AUX
inlawrev-3463	7	36	disclosed	disclose	VERB
inlawrev-3463	7	37	when	when	SCONJ
inlawrev-3463	7	38	a	a	DET
inlawrev-3463	7	39	company	company	NOUN
inlawrev-3463	7	40	converts	convert	VERB
inlawrev-3463	7	41	from	from	ADP
inlawrev-3463	7	42	one	one	NUM
inlawrev-3463	7	43	type	type	NOUN
inlawrev-3463	7	44	of	of	ADP
inlawrev-3463	7	45	retirement	retirement	NOUN
inlawrev-3463	7	46	plan	plan	NOUN
inlawrev-3463	7	47	to	to	ADP
inlawrev-3463	7	48	another	another	PRON
inlawrev-3463	7	49	.	.	PUNCT
inlawrev-3463	8	1	a	a	DET
inlawrev-3463	8	2	typical	typical	ADJ
inlawrev-3463	8	3	disclosure	disclosure	NOUN
inlawrev-3463	8	4	case	case	NOUN
inlawrev-3463	8	5	in	in	ADP
inlawrev-3463	8	6	litigation	litigation	NOUN
inlawrev-3463	8	7	concerns	concern	VERB
inlawrev-3463	8	8	a	a	DET
inlawrev-3463	8	9	retirement	retirement	NOUN
inlawrev-3463	8	10	decision	decision	NOUN
inlawrev-3463	8	11	in	in	ADP
inlawrev-3463	8	12	which	which	PRON
inlawrev-3463	8	13	an	an	DET
inlawrev-3463	8	14	employee	employee	NOUN
inlawrev-3463	8	15	opted	opt	VERB
inlawrev-3463	8	16	for	for	ADP
inlawrev-3463	8	17	early	early	ADJ
inlawrev-3463	8	18	retirement	retirement	NOUN
inlawrev-3463	8	19	and	and	CCONJ
inlawrev-3463	8	20	later	later	ADV
inlawrev-3463	8	21	learned	learn	VERB
inlawrev-3463	8	22	that	that	SCONJ
inlawrev-3463	8	23	his	his	PRON
inlawrev-3463	8	24	employer	employer	NOUN
inlawrev-3463	8	25	was	be	AUX
inlawrev-3463	8	26	considering	consider	VERB
inlawrev-3463	8	27	a	a	DET
inlawrev-3463	8	28	retirement	retirement	NOUN
inlawrev-3463	8	29	incentive	incentive	NOUN
inlawrev-3463	8	30	program	program	NOUN
inlawrev-3463	8	31	that	that	PRON
inlawrev-3463	8	32	would	would	AUX
inlawrev-3463	8	33	have	have	AUX
inlawrev-3463	8	34	resulted	result	VERB
inlawrev-3463	8	35	in	in	ADP
inlawrev-3463	8	36	increased	increase	VERB
inlawrev-3463	8	37	pension	pension	NOUN
inlawrev-3463	8	38	benefits	benefit	NOUN
inlawrev-3463	8	39	for	for	ADP
inlawrev-3463	8	40	the	the	DET
inlawrev-3463	8	41	employee	employee	NOUN
inlawrev-3463	8	42	had	have	VERB
inlawrev-3463	8	43	retirement	retirement	NOUN
inlawrev-3463	8	44	been	be	AUX
inlawrev-3463	8	45	delayed	delay	VERB
inlawrev-3463	8	46	.	.	PUNCT
inlawrev-3463	9	1	7	7	NUM
inlawrev-3463	9	2	the	the	DET
inlawrev-3463	9	3	statutory	statutory	ADJ
inlawrev-3463	9	4	requirements	requirement	NOUN
inlawrev-3463	9	5	of	of	ADP
inlawrev-3463	9	6	erisa	erisa	NOUN
inlawrev-3463	9	7	that	that	PRON
inlawrev-3463	9	8	address	address	NOUN
inlawrev-3463	9	9	disclosure	disclosure	NOUN
inlawrev-3463	9	10	are	be	AUX
inlawrev-3463	9	11	largely	largely	ADV
inlawrev-3463	9	12	*	*	PUNCT
inlawrev-3463	9	13	j.d	j.d	PROPN
inlawrev-3463	9	14	.	.	PROPN
inlawrev-3463	9	15	candidate	candidate	PROPN
inlawrev-3463	9	16	,	,	PUNCT
inlawrev-3463	9	17	2001	2001	NUM
inlawrev-3463	9	18	,	,	PUNCT
inlawrev-3463	9	19	indiana	indiana	PROPN
inlawrev-3463	9	20	university	university	PROPN
inlawrev-3463	9	21	school	school	NOUN
inlawrev-3463	9	22	of	of	ADP
inlawrev-3463	9	23	law	law	NOUN
inlawrev-3463	9	24	—	—	PUNCT
inlawrev-3463	9	25	indianapolis	indianapolis	PROPN
inlawrev-3463	9	26	;	;	PUNCT
inlawrev-3463	9	27	b.a	b.a	PROPN
inlawrev-3463	9	28	.	.	PROPN
inlawrev-3463	9	29	,	,	PUNCT
inlawrev-3463	9	30	1965	1965	NUM
inlawrev-3463	9	31	,	,	PUNCT
inlawrev-3463	9	32	moorhead	moorhead	PROPN
inlawrev-3463	9	33	state	state	PROPN
inlawrev-3463	9	34	university	university	PROPN
inlawrev-3463	9	35	,	,	PUNCT
inlawrev-3463	9	36	moorhead	moorhead	PROPN
inlawrev-3463	9	37	,	,	PUNCT
inlawrev-3463	9	38	minnesota	minnesota	PROPN
inlawrev-3463	9	39	;	;	PUNCT
inlawrev-3463	9	40	m.s	m.s	PROPN
inlawrev-3463	9	41	.	.	PROPN
inlawrev-3463	9	42	,	,	PUNCT
inlawrev-3463	9	43	1967	1967	NUM
inlawrev-3463	9	44	,	,	PUNCT
inlawrev-3463	9	45	kansas	kansas	PROPN
inlawrev-3463	9	46	state	state	PROPN
inlawrev-3463	9	47	university	university	PROPN
inlawrev-3463	9	48	,	,	PUNCT
inlawrev-3463	9	49	manhattan	manhattan	PROPN
inlawrev-3463	9	50	,	,	PUNCT
inlawrev-3463	9	51	kansas	kansas	PROPN
inlawrev-3463	9	52	;	;	PUNCT
inlawrev-3463	9	53	m.b.a	m.b.a	NOUN
inlawrev-3463	9	54	.	.	PROPN
inlawrev-3463	9	55	,	,	PUNCT
inlawrev-3463	9	56	1975	1975	NUM
inlawrev-3463	9	57	,	,	PUNCT
inlawrev-3463	9	58	indiana	indiana	PROPN
inlawrev-3463	9	59	university	university	PROPN
inlawrev-3463	9	60	.	.	PUNCT
inlawrev-3463	10	1	1	1	X
inlawrev-3463	10	2	.	.	X
inlawrev-3463	10	3	see	see	VERB
inlawrev-3463	10	4	29	29	NUM
inlawrev-3463	10	5	u.s.c	u.s.c	ADJ
inlawrev-3463	10	6	.	.	PUNCT
inlawrev-3463	11	1	§	§	PROPN
inlawrev-3463	11	2	1001(b	1001(b	NUM
inlawrev-3463	11	3	)	)	PUNCT
inlawrev-3463	11	4	(	(	PUNCT
inlawrev-3463	11	5	1999	1999	NUM
inlawrev-3463	11	6	)	)	PUNCT
inlawrev-3463	12	1	c[t]he	c[t]he	ADV
inlawrev-3463	12	2	policy	policy	NOUN
inlawrev-3463	12	3	of	of	ADP
inlawrev-3463	12	4	this	this	DET
inlawrev-3463	12	5	chapter	chapter	NOUN
inlawrev-3463	12	6	[	[	X
inlawrev-3463	12	7	is	be	AUX
inlawrev-3463	12	8	]	]	PUNCT
inlawrev-3463	12	9	to	to	PART
inlawrev-3463	12	10	protect	protect	VERB
inlawrev-3463	12	11	...	...	PUNCT
inlawrev-3463	12	12	the	the	DET
inlawrev-3463	12	13	interests	interest	NOUN
inlawrev-3463	12	14	of	of	ADP
inlawrev-3463	12	15	participants	participant	NOUN
inlawrev-3463	12	16	in	in	ADP
inlawrev-3463	12	17	employee	employee	NOUN
inlawrev-3463	12	18	benefit	benefit	NOUN
inlawrev-3463	12	19	plans	plan	NOUN
inlawrev-3463	12	20	and	and	CCONJ
inlawrev-3463	12	21	their	their	PRON
inlawrev-3463	12	22	beneficiaries	beneficiary	NOUN
inlawrev-3463	12	23	.	.	PUNCT
inlawrev-3463	12	24	.	.	PUNCT
inlawrev-3463	12	25	.	.	PUNCT
inlawrev-3463	12	26	.	.	PUNCT
inlawrev-3463	13	1	"	"	PUNCT
inlawrev-3463	13	2	)	)	PUNCT
inlawrev-3463	13	3	.	.	PUNCT
inlawrev-3463	14	1	2	2	X
inlawrev-3463	14	2	.	.	X
inlawrev-3463	14	3	seeh.k	seeh.k	PROPN
inlawrev-3463	14	4	.	.	PUNCT
inlawrev-3463	15	1	rep	rep	PROPN
inlawrev-3463	15	2	.	.	PROPN
inlawrev-3463	15	3	no	no	INTJ
inlawrev-3463	15	4	.	.	PROPN
inlawrev-3463	16	1	93	93	NUM
inlawrev-3463	16	2	-	-	SYM
inlawrev-3463	16	3	533	533	NUM
inlawrev-3463	16	4	,	,	PUNCT
inlawrev-3463	16	5	pt	pt	X
inlawrev-3463	16	6	.	.	PROPN
inlawrev-3463	16	7	1	1	NUM
inlawrev-3463	16	8	,	,	PUNCT
inlawrev-3463	16	9	at	at	ADP
inlawrev-3463	16	10	1	1	NUM
inlawrev-3463	16	11	(	(	PUNCT
inlawrev-3463	16	12	1974	1974	NUM
inlawrev-3463	16	13	)	)	PUNCT
inlawrev-3463	16	14	,	,	PUNCT
inlawrev-3463	16	15	reprintedin	reprintedin	VERB
inlawrev-3463	16	16	1974	1974	NUM
inlawrev-3463	16	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	16	18	.	.	PUNCT
inlawrev-3463	16	19	4639	4639	NUM
inlawrev-3463	16	20	,	,	PUNCT
inlawrev-3463	16	21	1973	1973	NUM
inlawrev-3463	16	22	wl	wl	NOUN
inlawrev-3463	16	23	12549	12549	NUM
inlawrev-3463	16	24	.	.	PUNCT
inlawrev-3463	17	1	3	3	X
inlawrev-3463	17	2	.	.	X
inlawrev-3463	17	3	see	see	VERB
inlawrev-3463	17	4	i	i	PRON
inlawrev-3463	17	5	d.	d.	PROPN
inlawrev-3463	17	6	4	4	NUM
inlawrev-3463	17	7	.	.	PUNCT
inlawrev-3463	18	1	see	see	VERB
inlawrev-3463	18	2	mary	mary	PROPN
inlawrev-3463	18	3	o.	o.	PROPN
inlawrev-3463	18	4	jensen	jensen	PROPN
inlawrev-3463	18	5	,	,	PUNCT
inlawrev-3463	18	6	note	note	VERB
inlawrev-3463	18	7	,	,	PUNCT
inlawrev-3463	18	8	separating	separate	VERB
inlawrev-3463	18	9	business	business	NOUN
inlawrev-3463	18	10	decisions	decision	NOUN
inlawrev-3463	18	11	andfiduciary	andfiduciary	ADJ
inlawrev-3463	18	12	duty	duty	NOUN
inlawrev-3463	18	13	in	in	ADP
inlawrev-3463	18	14	erisa	erisa	NOUN
inlawrev-3463	18	15	litigation	litigation	NOUN
inlawrev-3463	18	16	?	?	PUNCT
inlawrev-3463	18	17	,	,	PUNCT
inlawrev-3463	18	18	10byu	10byu	NOUN
inlawrev-3463	18	19	j.pub	j.pub	NOUN
inlawrev-3463	18	20	.	.	PUNCT
inlawrev-3463	19	1	l.	l.	PROPN
inlawrev-3463	19	2	139	139	NUM
inlawrev-3463	19	3	,	,	PUNCT
inlawrev-3463	19	4	140(1996	140(1996	NUM
inlawrev-3463	19	5	)	)	PUNCT
inlawrev-3463	19	6	.	.	PUNCT
inlawrev-3463	20	1	5	5	X
inlawrev-3463	20	2	.	.	X
inlawrev-3463	20	3	see	see	VERB
inlawrev-3463	20	4	ryan	ryan	PROPN
inlawrev-3463	20	5	p.	p.	PROPN
inlawrev-3463	20	6	barry	barry	PROPN
inlawrev-3463	20	7	,	,	PUNCT
inlawrev-3463	20	8	comment	comment	NOUN
inlawrev-3463	20	9	,	,	PUNCT
inlawrev-3463	20	10	erisa	erisa	NOUN
inlawrev-3463	20	11	's	's	PART
inlawrev-3463	20	12	purpose	purpose	NOUN
inlawrev-3463	20	13	:	:	PUNCT
inlawrev-3463	20	14	the	the	DET
inlawrev-3463	20	15	conveyance	conveyance	NOUN
inlawrev-3463	20	16	ofinformationfrom	ofinformationfrom	ADP
inlawrev-3463	20	17	trustee	trustee	NOUN
inlawrev-3463	20	18	to	to	ADP
inlawrev-3463	20	19	beneficiary	beneficiary	NOUN
inlawrev-3463	20	20	,	,	PUNCT
inlawrev-3463	20	21	3	3	NUM
inlawrev-3463	20	22	1	1	NUM
inlawrev-3463	20	23	conn	conn	PROPN
inlawrev-3463	20	24	.	.	PUNCT
inlawrev-3463	21	1	l.	l.	PROPN
inlawrev-3463	21	2	rev	rev	PROPN
inlawrev-3463	21	3	.	.	PROPN
inlawrev-3463	21	4	735	735	NUM
inlawrev-3463	21	5	,	,	PUNCT
inlawrev-3463	21	6	736	736	NUM
inlawrev-3463	21	7	(	(	PUNCT
inlawrev-3463	21	8	1999	1999	NUM
inlawrev-3463	21	9	)	)	PUNCT
inlawrev-3463	21	10	.	.	PUNCT
inlawrev-3463	22	1	6	6	X
inlawrev-3463	22	2	.	.	X
inlawrev-3463	22	3	see	see	VERB
inlawrev-3463	22	4	i	i	PRON
inlawrev-3463	22	5	d.	d.	PROPN
inlawrev-3463	22	6	at	at	ADP
inlawrev-3463	22	7	736	736	NUM
inlawrev-3463	22	8	-	-	SYM
inlawrev-3463	22	9	37	37	NUM
inlawrev-3463	22	10	.	.	PUNCT
inlawrev-3463	23	1	7	7	X
inlawrev-3463	23	2	.	.	X
inlawrev-3463	23	3	see	see	VERB
inlawrev-3463	23	4	bins	bin	NOUN
inlawrev-3463	23	5	v.	v.	ADP
inlawrev-3463	23	6	exxon	exxon	PROPN
inlawrev-3463	23	7	co.	co.	PROPN
inlawrev-3463	23	8	u.s.a	u.s.a	PROPN
inlawrev-3463	23	9	.	.	PROPN
inlawrev-3463	23	10	,	,	PUNCT
inlawrev-3463	23	11	189	189	NUM
inlawrev-3463	23	12	f.3d	f.3d	NUM
inlawrev-3463	23	13	929	929	NUM
inlawrev-3463	23	14	,	,	PUNCT
inlawrev-3463	23	15	931	931	NUM
inlawrev-3463	23	16	(	(	PUNCT
inlawrev-3463	23	17	9th	9th	ADJ
inlawrev-3463	23	18	cir	cir	NOUN
inlawrev-3463	23	19	.	.	PROPN
inlawrev-3463	23	20	1999	1999	NUM
inlawrev-3463	23	21	)	)	PUNCT
inlawrev-3463	23	22	,	,	PUNCT
inlawrev-3463	23	23	rev	rev	VERB
inlawrev-3463	23	24	'	'	PUNCT
inlawrev-3463	23	25	den	den	PROPN
inlawrev-3463	23	26	banc	banc	NOUN
inlawrev-3463	23	27	,	,	PUNCT
inlawrev-3463	23	28	220	220	NUM
inlawrev-3463	23	29	f.3d	f.3d	NUM
inlawrev-3463	23	30	1042	1042	NUM
inlawrev-3463	23	31	(	(	PUNCT
inlawrev-3463	23	32	9th	9th	ADJ
inlawrev-3463	23	33	cir	cir	NOUN
inlawrev-3463	23	34	.	.	PROPN
inlawrev-3463	23	35	2000	2000	NUM
inlawrev-3463	23	36	)	)	PUNCT
inlawrev-3463	23	37	.	.	PUNCT
inlawrev-3463	24	1	502	502	NUM
inlawrev-3463	24	2	indiana	indiana	PROPN
inlawrev-3463	24	3	law	law	PROPN
inlawrev-3463	24	4	review	review	NOUN
inlawrev-3463	25	1	[	[	X
inlawrev-3463	25	2	vol	vol	NOUN
inlawrev-3463	25	3	.	.	PUNCT
inlawrev-3463	25	4	34:501	34:501	NUM
inlawrev-3463	25	5	confined	confine	VERB
inlawrev-3463	25	6	to	to	ADP
inlawrev-3463	25	7	the	the	DET
inlawrev-3463	25	8	plan	plan	NOUN
inlawrev-3463	25	9	administrator	administrator	NOUN
inlawrev-3463	25	10	's	's	PART
inlawrev-3463	25	11	reporting	reporting	NOUN
inlawrev-3463	25	12	duties	duty	NOUN
inlawrev-3463	25	13	to	to	PART
inlawrev-3463	25	14	plan	plan	VERB
inlawrev-3463	25	15	participants	participant	NOUN
inlawrev-3463	25	16	and	and	CCONJ
inlawrev-3463	25	17	government	government	NOUN
inlawrev-3463	25	18	regulators	regulator	NOUN
inlawrev-3463	25	19	and	and	CCONJ
inlawrev-3463	25	20	therefore	therefore	ADV
inlawrev-3463	25	21	do	do	AUX
inlawrev-3463	25	22	not	not	PART
inlawrev-3463	25	23	directly	directly	ADV
inlawrev-3463	25	24	address	address	VERB
inlawrev-3463	25	25	the	the	DET
inlawrev-3463	25	26	issue	issue	NOUN
inlawrev-3463	25	27	ofprecisely	ofprecisely	ADV
inlawrev-3463	25	28	what	what	PRON
inlawrev-3463	25	29	communications	communication	NOUN
inlawrev-3463	25	30	are	be	AUX
inlawrev-3463	25	31	required	require	VERB
inlawrev-3463	25	32	and	and	CCONJ
inlawrev-3463	25	33	when	when	SCONJ
inlawrev-3463	25	34	they	they	PRON
inlawrev-3463	25	35	must	must	AUX
inlawrev-3463	25	36	be	be	AUX
inlawrev-3463	25	37	made.8	made.8	NOUN
inlawrev-3463	25	38	these	these	DET
inlawrev-3463	25	39	reporting	reporting	NOUN
inlawrev-3463	25	40	obligations	obligation	NOUN
inlawrev-3463	25	41	include	include	VERB
inlawrev-3463	25	42	providing	provide	VERB
inlawrev-3463	25	43	participants	participant	NOUN
inlawrev-3463	25	44	with	with	ADP
inlawrev-3463	25	45	summary	summary	NOUN
inlawrev-3463	25	46	plan	plan	NOUN
inlawrev-3463	25	47	descriptions	description	NOUN
inlawrev-3463	25	48	written	write	VERB
inlawrev-3463	25	49	in	in	ADP
inlawrev-3463	25	50	a	a	DET
inlawrev-3463	25	51	manner	manner	NOUN
inlawrev-3463	25	52	that	that	SCONJ
inlawrev-3463	25	53	the	the	DET
inlawrev-3463	25	54	average	average	ADJ
inlawrev-3463	25	55	plan	plan	NOUN
inlawrev-3463	25	56	participant	participant	NOUN
inlawrev-3463	25	57	can	can	AUX
inlawrev-3463	25	58	understand	understand	VERB
inlawrev-3463	25	59	,	,	PUNCT
inlawrev-3463	25	60	filing	file	VERB
inlawrev-3463	25	61	annual	annual	ADJ
inlawrev-3463	25	62	reports	report	NOUN
inlawrev-3463	25	63	with	with	ADP
inlawrev-3463	25	64	the	the	DET
inlawrev-3463	25	65	internal	internal	ADJ
inlawrev-3463	25	66	revenue	revenue	NOUN
inlawrev-3463	25	67	service	service	NOUN
inlawrev-3463	25	68	,	,	PUNCT
inlawrev-3463	25	69	and	and	CCONJ
inlawrev-3463	25	70	distributing	distribute	VERB
inlawrev-3463	25	71	summary	summary	NOUN
inlawrev-3463	25	72	annual	annual	ADJ
inlawrev-3463	25	73	reports	report	NOUN
inlawrev-3463	25	74	to	to	ADP
inlawrev-3463	25	75	participants	participant	NOUN
inlawrev-3463	25	76	.	.	PUNCT
inlawrev-3463	26	1	9	9	NUM
inlawrev-3463	26	2	under	under	ADP
inlawrev-3463	26	3	erisa	erisa	NOUN
inlawrev-3463	26	4	,	,	PUNCT
inlawrev-3463	26	5	a	a	DET
inlawrev-3463	26	6	plan	plan	NOUN
inlawrev-3463	26	7	administrator	administrator	NOUN
inlawrev-3463	26	8	is	be	AUX
inlawrev-3463	26	9	a	a	DET
inlawrev-3463	26	10	fiduciary	fiduciary	ADJ
inlawrev-3463	26	11	,	,	PUNCT
inlawrev-3463	26	12	and	and	CCONJ
inlawrev-3463	26	13	as	as	SCONJ
inlawrev-3463	26	14	such	such	ADJ
inlawrev-3463	26	15	owes	owe	NOUN
inlawrev-3463	26	16	a	a	DET
inlawrev-3463	26	17	fiduciary	fiduciary	ADJ
inlawrev-3463	26	18	duty	duty	NOUN
inlawrev-3463	26	19	to	to	ADP
inlawrev-3463	26	20	participants	participant	NOUN
inlawrev-3463	26	21	to	to	PART
inlawrev-3463	26	22	disclose	disclose	VERB
inlawrev-3463	26	23	the	the	DET
inlawrev-3463	26	24	information	information	NOUN
inlawrev-3463	26	25	required	require	VERB
inlawrev-3463	26	26	by	by	ADP
inlawrev-3463	26	27	the	the	DET
inlawrev-3463	26	28	act	act	NOUN
inlawrev-3463	26	29	.	.	PUNCT
inlawrev-3463	27	1	10	10	NUM
inlawrev-3463	27	2	a	a	DET
inlawrev-3463	27	3	"	"	PUNCT
inlawrev-3463	27	4	fiduciary	fiduciary	ADJ
inlawrev-3463	27	5	"	"	PUNCT
inlawrev-3463	27	6	is	be	AUX
inlawrev-3463	27	7	defined	define	VERB
inlawrev-3463	27	8	under	under	ADP
inlawrev-3463	27	9	erisa	erisa	NOUN
inlawrev-3463	27	10	as	as	ADP
inlawrev-3463	27	11	a	a	DET
inlawrev-3463	27	12	person	person	NOUN
inlawrev-3463	27	13	who	who	PRON
inlawrev-3463	27	14	exercises	exercise	VERB
inlawrev-3463	27	15	control	control	NOUN
inlawrev-3463	27	16	over	over	ADP
inlawrev-3463	27	17	management	management	NOUN
inlawrev-3463	27	18	of	of	ADP
inlawrev-3463	27	19	a	a	DET
inlawrev-3463	27	20	plan	plan	NOUN
inlawrev-3463	27	21	or	or	CCONJ
inlawrev-3463	27	22	disposition	disposition	NOUN
inlawrev-3463	27	23	of	of	ADP
inlawrev-3463	27	24	plan	plan	NOUN
inlawrev-3463	27	25	assets	asset	NOUN
inlawrev-3463	27	26	,	,	PUNCT
inlawrev-3463	27	27	who	who	PRON
inlawrev-3463	27	28	gives	give	VERB
inlawrev-3463	27	29	investment	investment	NOUN
inlawrev-3463	27	30	advice	advice	NOUN
inlawrev-3463	27	31	for	for	ADP
inlawrev-3463	27	32	compensation	compensation	NOUN
inlawrev-3463	27	33	with	with	ADP
inlawrev-3463	27	34	respect	respect	NOUN
inlawrev-3463	27	35	to	to	ADP
inlawrev-3463	27	36	the	the	DET
inlawrev-3463	27	37	plan	plan	NOUN
inlawrev-3463	27	38	,	,	PUNCT
inlawrev-3463	27	39	or	or	CCONJ
inlawrev-3463	27	40	who	who	PRON
inlawrev-3463	27	41	has	have	VERB
inlawrev-3463	27	42	discretionary	discretionary	ADJ
inlawrev-3463	27	43	authority	authority	NOUN
inlawrev-3463	27	44	or	or	CCONJ
inlawrev-3463	27	45	responsibility	responsibility	NOUN
inlawrev-3463	27	46	for	for	ADP
inlawrev-3463	27	47	administration	administration	NOUN
inlawrev-3463	27	48	of	of	ADP
inlawrev-3463	27	49	the	the	DET
inlawrev-3463	27	50	plan	plan	NOUN
inlawrev-3463	27	51	.	.	PUNCT
inlawrev-3463	27	52	"	"	PUNCT
inlawrev-3463	28	1	early	early	ADJ
inlawrev-3463	28	2	court	court	NOUN
inlawrev-3463	28	3	decisions	decision	NOUN
inlawrev-3463	28	4	interpreted	interpret	VERB
inlawrev-3463	28	5	erisa	erisa	NOUN
inlawrev-3463	28	6	narrowly	narrowly	ADV
inlawrev-3463	28	7	,	,	PUNCT
inlawrev-3463	28	8	holding	hold	VERB
inlawrev-3463	28	9	that	that	SCONJ
inlawrev-3463	28	10	the	the	DET
inlawrev-3463	28	11	fiduciary	fiduciary	ADJ
inlawrev-3463	28	12	duties	duty	NOUN
inlawrev-3463	28	13	of	of	ADP
inlawrev-3463	28	14	a	a	DET
inlawrev-3463	28	15	plan	plan	NOUN
inlawrev-3463	28	16	adm	adm	PROPN
inlawrev-3463	28	17	inistrator	inistrator	NOUN
inlawrev-3463	28	18	were	be	AUX
inlawrev-3463	28	19	only	only	ADV
inlawrev-3463	28	20	those	those	DET
inlawrev-3463	28	21	specific	specific	ADJ
inlawrev-3463	28	22	reporting	reporting	NOUN
inlawrev-3463	28	23	and	and	CCONJ
inlawrev-3463	28	24	disclosure	disclosure	NOUN
inlawrev-3463	28	25	obligations	obligation	NOUN
inlawrev-3463	28	26	outlined	outline	VERB
inlawrev-3463	28	27	in	in	ADP
inlawrev-3463	28	28	erisa	erisa	NOUN
inlawrev-3463	28	29	.	.	PUNCT
inlawrev-3463	29	1	12	12	NUM
inlawrev-3463	29	2	subsequent	subsequent	ADJ
inlawrev-3463	29	3	decisions	decision	NOUN
inlawrev-3463	29	4	,	,	PUNCT
inlawrev-3463	29	5	however	however	ADV
inlawrev-3463	29	6	,	,	PUNCT
inlawrev-3463	29	7	have	have	AUX
inlawrev-3463	29	8	expanded	expand	VERB
inlawrev-3463	29	9	the	the	DET
inlawrev-3463	29	10	fiduciary	fiduciary	ADJ
inlawrev-3463	29	11	duties	duty	NOUN
inlawrev-3463	29	12	of	of	ADP
inlawrev-3463	29	13	plan	plan	NOUN
inlawrev-3463	29	14	administrators	administrator	NOUN
inlawrev-3463	29	15	relating	relate	VERB
inlawrev-3463	29	16	to	to	ADP
inlawrev-3463	29	17	disclosure	disclosure	NOUN
inlawrev-3463	29	18	far	far	ADV
inlawrev-3463	29	19	beyond	beyond	ADP
inlawrev-3463	29	20	the	the	DET
inlawrev-3463	29	21	specific	specific	ADJ
inlawrev-3463	29	22	reporting	reporting	NOUN
inlawrev-3463	29	23	mandates	mandate	NOUN
inlawrev-3463	29	24	of	of	ADP
inlawrev-3463	29	25	erisa	erisa	NOUN
inlawrev-3463	29	26	.	.	PUNCT
inlawrev-3463	30	1	the	the	DET
inlawrev-3463	30	2	sixth	sixth	ADJ
inlawrev-3463	30	3	circuit	circuit	NOUN
inlawrev-3463	30	4	court	court	NOUN
inlawrev-3463	30	5	of	of	ADP
inlawrev-3463	30	6	appeals	appeal	NOUN
inlawrev-3463	30	7	,	,	PUNCT
inlawrev-3463	30	8	for	for	ADP
inlawrev-3463	30	9	instance	instance	NOUN
inlawrev-3463	30	10	,	,	PUNCT
inlawrev-3463	30	11	found	find	VERB
inlawrev-3463	30	12	that	that	SCONJ
inlawrev-3463	30	13	plan	plan	NOUN
inlawrev-3463	30	14	administrators	administrator	NOUN
inlawrev-3463	30	15	have	have	VERB
inlawrev-3463	30	16	an	an	DET
inlawrev-3463	30	17	affirmative	affirmative	ADJ
inlawrev-3463	30	18	duty	duty	NOUN
inlawrev-3463	30	19	not	not	PART
inlawrev-3463	30	20	to	to	PART
inlawrev-3463	30	21	mislead	mislead	VERB
inlawrev-3463	30	22	or	or	CCONJ
inlawrev-3463	30	23	misrepresent	misrepresent	VERB
inlawrev-3463	30	24	plan	plan	VERB
inlawrev-3463	30	25	participants	participant	NOUN
inlawrev-3463	30	26	when	when	SCONJ
inlawrev-3463	30	27	materia	materia	X
inlawrev-3463	30	28	!	!	PUNCT
inlawrev-3463	31	1	changes	change	NOUN
inlawrev-3463	31	2	to	to	ADP
inlawrev-3463	31	3	a	a	DET
inlawrev-3463	31	4	plan	plan	NOUN
inlawrev-3463	31	5	are	be	AUX
inlawrev-3463	31	6	under	under	ADP
inlawrev-3463	31	7	consideration	consideration	NOUN
inlawrev-3463	31	8	.	.	PUNCT
inlawrev-3463	32	1	13	13	NUM
inlawrev-3463	32	2	expanding	expand	VERB
inlawrev-3463	32	3	on	on	ADP
inlawrev-3463	32	4	that	that	DET
inlawrev-3463	32	5	decision	decision	NOUN
inlawrev-3463	32	6	,	,	PUNCT
inlawrev-3463	32	7	the	the	DET
inlawrev-3463	32	8	third	third	ADJ
inlawrev-3463	32	9	circuit	circuit	NOUN
inlawrev-3463	32	10	held	hold	VERB
inlawrev-3463	32	11	that	that	SCONJ
inlawrev-3463	32	12	a	a	DET
inlawrev-3463	32	13	misrepresentation	misrepresentation	NOUN
inlawrev-3463	32	14	was	be	AUX
inlawrev-3463	32	15	"	"	PUNCT
inlawrev-3463	32	16	material	material	NOUN
inlawrev-3463	32	17	"	"	PUNCT
inlawrev-3463	32	18	if	if	SCONJ
inlawrev-3463	32	19	contemplated	contemplate	VERB
inlawrev-3463	32	20	changes	change	NOUN
inlawrev-3463	32	21	to	to	ADP
inlawrev-3463	32	22	a	a	DET
inlawrev-3463	32	23	plan	plan	NOUN
inlawrev-3463	32	24	were	be	AUX
inlawrev-3463	32	25	under	under	ADP
inlawrev-3463	32	26	"	"	PUNCT
inlawrev-3463	32	27	serious	serious	ADJ
inlawrev-3463	32	28	consideration	consideration	NOUN
inlawrev-3463	32	29	.	.	PUNCT
inlawrev-3463	33	1	"	"	PUNCT
inlawrev-3463	33	2	'	'	PUNCT
inlawrev-3463	33	3	4	4	NUM
inlawrev-3463	33	4	other	other	ADJ
inlawrev-3463	33	5	courts	court	NOUN
inlawrev-3463	33	6	have	have	AUX
inlawrev-3463	33	7	reached	reach	VERB
inlawrev-3463	33	8	similar	similar	ADJ
inlawrev-3463	33	9	conclusions	conclusion	NOUN
inlawrev-3463	33	10	and	and	CCONJ
inlawrev-3463	33	11	held	hold	VERB
inlawrev-3463	33	12	that	that	SCONJ
inlawrev-3463	33	13	if	if	SCONJ
inlawrev-3463	33	14	an	an	DET
inlawrev-3463	33	15	employee	employee	NOUN
inlawrev-3463	33	16	asks	ask	VERB
inlawrev-3463	33	17	his	his	PRON
inlawrev-3463	33	18	employer	employer	NOUN
inlawrev-3463	33	19	whether	whether	SCONJ
inlawrev-3463	33	20	plan	plan	NOUN
inlawrev-3463	33	21	changes	change	NOUN
inlawrev-3463	33	22	are	be	AUX
inlawrev-3463	33	23	being	be	AUX
inlawrev-3463	33	24	considered	consider	VERB
inlawrev-3463	33	25	,	,	PUNCT
inlawrev-3463	33	26	and	and	CCONJ
inlawrev-3463	33	27	in	in	ADP
inlawrev-3463	33	28	fact	fact	NOUN
inlawrev-3463	33	29	such	such	ADJ
inlawrev-3463	33	30	changes	change	NOUN
inlawrev-3463	33	31	are	be	AUX
inlawrev-3463	33	32	under	under	ADP
inlawrev-3463	33	33	serious	serious	ADJ
inlawrev-3463	33	34	consideration	consideration	NOUN
inlawrev-3463	33	35	,	,	PUNCT
inlawrev-3463	33	36	the	the	DET
inlawrev-3463	33	37	employer	employer	NOUN
inlawrev-3463	33	38	has	have	VERB
inlawrev-3463	33	39	a	a	DET
inlawrev-3463	33	40	fiduciary	fiduciary	ADJ
inlawrev-3463	33	41	obligation	obligation	NOUN
inlawrev-3463	33	42	to	to	PART
inlawrev-3463	33	43	disclose	disclose	VERB
inlawrev-3463	33	44	that	that	DET
inlawrev-3463	33	45	fact	fact	NOUN
inlawrev-3463	33	46	.	.	PUNCT
inlawrev-3463	33	47	'	'	PUNCT
inlawrev-3463	34	1	5	5	NUM
inlawrev-3463	34	2	these	these	DET
inlawrev-3463	34	3	decisions	decision	NOUN
inlawrev-3463	34	4	have	have	AUX
inlawrev-3463	34	5	added	add	VERB
inlawrev-3463	34	6	to	to	ADP
inlawrev-3463	34	7	the	the	DET
inlawrev-3463	34	8	regulatory	regulatory	ADJ
inlawrev-3463	34	9	burdens	burden	NOUN
inlawrev-3463	34	10	oferisa	oferisa	NOUN
inlawrev-3463	34	11	and	and	CCONJ
inlawrev-3463	34	12	therefore	therefore	ADV
inlawrev-3463	34	13	have	have	AUX
inlawrev-3463	34	14	contributed	contribute	VERB
inlawrev-3463	34	15	to	to	ADP
inlawrev-3463	34	16	the	the	DET
inlawrev-3463	34	17	steady	steady	ADJ
inlawrev-3463	34	18	decline	decline	NOUN
inlawrev-3463	34	19	in	in	ADP
inlawrev-3463	34	20	the	the	DET
inlawrev-3463	34	21	number	number	NOUN
inlawrev-3463	34	22	of	of	ADP
inlawrev-3463	34	23	traditional	traditional	ADJ
inlawrev-3463	34	24	pension	pension	NOUN
inlawrev-3463	34	25	plans	plan	NOUN
inlawrev-3463	34	26	being	be	AUX
inlawrev-3463	34	27	offered	offer	VERB
inlawrev-3463	34	28	to	to	ADP
inlawrev-3463	34	29	employees	employee	NOUN
inlawrev-3463	34	30	.	.	PUNCT
inlawrev-3463	35	1	16	16	NUM
inlawrev-3463	35	2	8	8	NUM
inlawrev-3463	35	3	.	.	PUNCT
inlawrev-3463	36	1	see29v.s.c	see29v.s.c	PROPN
inlawrev-3463	36	2	.	.	PUNCT
inlawrev-3463	37	1	§	§	VERB
inlawrev-3463	37	2	1021	1021	NUM
inlawrev-3463	37	3	(	(	PUNCT
inlawrev-3463	37	4	1999	1999	NUM
inlawrev-3463	37	5	)	)	PUNCT
inlawrev-3463	37	6	.	.	PUNCT
inlawrev-3463	38	1	9	9	X
inlawrev-3463	38	2	.	.	X
inlawrev-3463	38	3	see	see	VERB
inlawrev-3463	38	4	i	i	PROPN
inlawrev-3463	38	5	d	d	PROPN
inlawrev-3463	38	6	§	§	PROPN
inlawrev-3463	38	7	§	§	PROPN
inlawrev-3463	38	8	1024	1024	NUM
inlawrev-3463	38	9	-	-	SYM
inlawrev-3463	38	10	1025	1025	NUM
inlawrev-3463	38	11	.	.	PUNCT
inlawrev-3463	39	1	10	10	NUM
inlawrev-3463	39	2	.	.	PUNCT
inlawrev-3463	40	1	see	see	VERB
inlawrev-3463	40	2	i	i	PROPN
inlawrev-3463	40	3	d	d	PROPN
inlawrev-3463	40	4	§	§	PROPN
inlawrev-3463	40	5	1104	1104	NUM
inlawrev-3463	40	6	.	.	PUNCT
inlawrev-3463	41	1	11	11	NUM
inlawrev-3463	41	2	.	.	PUNCT
inlawrev-3463	42	1	i	i	PRON
inlawrev-3463	42	2	d.	d.	PROPN
inlawrev-3463	42	3	§	§	PROPN
inlawrev-3463	42	4	1002(21)(a	1002(21)(a	NUM
inlawrev-3463	42	5	)	)	PUNCT
inlawrev-3463	42	6	.	.	PUNCT
inlawrev-3463	43	1	12	12	NUM
inlawrev-3463	43	2	.	.	PUNCT
inlawrev-3463	44	1	see	see	VERB
inlawrev-3463	44	2	acosta	acosta	PROPN
inlawrev-3463	44	3	v.	v.	PROPN
inlawrev-3463	44	4	pac	pac	PROPN
inlawrev-3463	44	5	.	.	PROPN
inlawrev-3463	44	6	enters	enter	NOUN
inlawrev-3463	44	7	.	.	PUNCT
inlawrev-3463	45	1	,	,	PUNCT
inlawrev-3463	45	2	950	950	NUM
inlawrev-3463	45	3	f.2d	f.2d	ADP
inlawrev-3463	45	4	611	611	NUM
inlawrev-3463	45	5	,	,	PUNCT
inlawrev-3463	45	6	619	619	NUM
inlawrev-3463	45	7	(	(	PUNCT
inlawrev-3463	45	8	9th	9th	ADJ
inlawrev-3463	45	9	cir	cir	NOUN
inlawrev-3463	45	10	.	.	PROPN
inlawrev-3463	45	11	1992	1992	NUM
inlawrev-3463	45	12	)	)	PUNCT
inlawrev-3463	45	13	(	(	PUNCT
inlawrev-3463	45	14	indicating	indicate	VERB
inlawrev-3463	45	15	requested	request	VERB
inlawrev-3463	45	16	disclosures	disclosure	NOUN
inlawrev-3463	45	17	were	be	AUX
inlawrev-3463	45	18	not	not	PART
inlawrev-3463	45	19	"	"	PUNCT
inlawrev-3463	45	20	sufficiently	sufficiently	ADV
inlawrev-3463	45	21	related	relate	VERB
inlawrev-3463	45	22	to	to	ADP
inlawrev-3463	45	23	the	the	DET
inlawrev-3463	45	24	provision	provision	NOUN
inlawrev-3463	45	25	of	of	ADP
inlawrev-3463	45	26	benefits	benefit	NOUN
inlawrev-3463	45	27	or	or	CCONJ
inlawrev-3463	45	28	the	the	DET
inlawrev-3463	45	29	defrayment	defrayment	NOUN
inlawrev-3463	45	30	of	of	ADP
inlawrev-3463	45	31	expenses	expense	NOUN
inlawrev-3463	45	32	,	,	PUNCT
inlawrev-3463	45	33	"	"	PUNCT
inlawrev-3463	45	34	which	which	PRON
inlawrev-3463	45	35	were	be	AUX
inlawrev-3463	45	36	the	the	DET
inlawrev-3463	45	37	purposes	purpose	NOUN
inlawrev-3463	45	38	oferisa	oferisa	NOUN
inlawrev-3463	45	39	)	)	PUNCT
inlawrev-3463	45	40	;	;	PUNCT
inlawrev-3463	45	41	see	see	VERB
inlawrev-3463	45	42	also	also	ADV
inlawrev-3463	45	43	porto	porto	PROPN
inlawrev-3463	45	44	v.	v.	ADP
inlawrev-3463	45	45	arrnco	arrnco	PROPN
inlawrev-3463	45	46	,	,	PUNCT
inlawrev-3463	45	47	inc	inc	PROPN
inlawrev-3463	45	48	.	.	PROPN
inlawrev-3463	45	49	,	,	PUNCT
inlawrev-3463	45	50	825	825	NUM
inlawrev-3463	45	51	f.2d	f.2d	NOUN
inlawrev-3463	45	52	1	1	NUM
inlawrev-3463	45	53	274	274	NUM
inlawrev-3463	45	54	,	,	PUNCT
inlawrev-3463	45	55	1	1	NUM
inlawrev-3463	45	56	275	275	NUM
inlawrev-3463	45	57	(	(	PUNCT
inlawrev-3463	45	58	8th	8th	ADJ
inlawrev-3463	45	59	cir	cir	NOUN
inlawrev-3463	45	60	.	.	PUNCT
inlawrev-3463	45	61	1987	1987	NUM
inlawrev-3463	45	62	)	)	PUNCT
inlawrev-3463	45	63	,	,	PUNCT
inlawrev-3463	45	64	cert	cert	NOUN
inlawrev-3463	45	65	,	,	PUNCT
inlawrev-3463	45	66	denied	deny	VERB
inlawrev-3463	45	67	,	,	PUNCT
inlawrev-3463	45	68	485	485	NUM
inlawrev-3463	45	69	u.s	u.s	PROPN
inlawrev-3463	45	70	.	.	PROPN
inlawrev-3463	45	71	937	937	NUM
inlawrev-3463	45	72	(	(	PUNCT
inlawrev-3463	45	73	1988	1988	NUM
inlawrev-3463	45	74	)	)	PUNCT
inlawrev-3463	45	75	.	.	PUNCT
inlawrev-3463	46	1	a	a	DET
inlawrev-3463	46	2	plan	plan	NOUN
inlawrev-3463	46	3	administrator	administrator	NOUN
inlawrev-3463	46	4	who	who	PRON
inlawrev-3463	46	5	meets	meet	VERB
inlawrev-3463	46	6	erisa	erisa	PROPN
inlawrev-3463	46	7	's	's	PART
inlawrev-3463	46	8	statutory	statutory	ADJ
inlawrev-3463	46	9	deadlines	deadline	NOUN
inlawrev-3463	46	10	for	for	ADP
inlawrev-3463	46	11	disclosure	disclosure	NOUN
inlawrev-3463	46	12	does	do	AUX
inlawrev-3463	46	13	not	not	PART
inlawrev-3463	46	14	breach	breach	VERB
inlawrev-3463	46	15	his	his	PRON
inlawrev-3463	46	16	fiduciary	fiduciary	ADJ
inlawrev-3463	46	17	duty	duty	NOUN
inlawrev-3463	46	18	by	by	ADP
inlawrev-3463	46	19	not	not	PART
inlawrev-3463	46	20	making	make	VERB
inlawrev-3463	46	21	earlier	early	ADJ
inlawrev-3463	46	22	disclosures	disclosure	NOUN
inlawrev-3463	46	23	.	.	PUNCT
inlawrev-3463	47	1	see	see	VERB
inlawrev-3463	47	2	29	29	NUM
inlawrev-3463	47	3	u.s.c	u.s.c	ADJ
inlawrev-3463	47	4	.	.	PUNCT
inlawrev-3463	48	1	§	§	PROPN
inlawrev-3463	48	2	1021	1021	NUM
inlawrev-3463	48	3	for	for	ADP
inlawrev-3463	48	4	specific	specific	ADJ
inlawrev-3463	48	5	disclosure	disclosure	NOUN
inlawrev-3463	48	6	requirements	requirement	NOUN
inlawrev-3463	48	7	.	.	PUNCT
inlawrev-3463	49	1	13	13	NUM
inlawrev-3463	49	2	.	.	PUNCT
inlawrev-3463	50	1	see	see	VERB
inlawrev-3463	50	2	berlin	berlin	PROPN
inlawrev-3463	50	3	v.	v.	ADP
inlawrev-3463	50	4	mich	mich	PROPN
inlawrev-3463	50	5	.	.	PUNCT
inlawrev-3463	51	1	bell	bell	PROPN
inlawrev-3463	51	2	tel	tel	PROPN
inlawrev-3463	51	3	.	.	PROPN
inlawrev-3463	51	4	co.	co.	PROPN
inlawrev-3463	51	5	,	,	PUNCT
inlawrev-3463	51	6	858	858	NUM
inlawrev-3463	51	7	f.2d	f.2d	NOUN
inlawrev-3463	51	8	1	1	NUM
inlawrev-3463	51	9	154	154	NUM
inlawrev-3463	51	10	,	,	PUNCT
inlawrev-3463	51	11	1	1	NUM
inlawrev-3463	51	12	163	163	NUM
inlawrev-3463	51	13	-	-	SYM
inlawrev-3463	51	14	64	64	NUM
inlawrev-3463	51	15	(	(	PUNCT
inlawrev-3463	51	16	6th	6th	ADJ
inlawrev-3463	51	17	cir	cir	NOUN
inlawrev-3463	51	18	.	.	PUNCT
inlawrev-3463	51	19	1988	1988	NUM
inlawrev-3463	51	20	)	)	PUNCT
inlawrev-3463	51	21	.	.	PUNCT
inlawrev-3463	52	1	14	14	NUM
inlawrev-3463	52	2	.	.	PUNCT
inlawrev-3463	53	1	fischer	fischer	PROPN
inlawrev-3463	53	2	v.	v.	PROPN
inlawrev-3463	53	3	phila	phila	PROPN
inlawrev-3463	53	4	.	.	PUNCT
inlawrev-3463	54	1	elec	elec	PROPN
inlawrev-3463	54	2	.	.	PROPN
inlawrev-3463	54	3	co.	co.	PROPN
inlawrev-3463	54	4	,	,	PUNCT
inlawrev-3463	54	5	994	994	NUM
inlawrev-3463	54	6	f.2d	f.2d	SYM
inlawrev-3463	54	7	130	130	NUM
inlawrev-3463	54	8	,	,	PUNCT
inlawrev-3463	54	9	135	135	NUM
inlawrev-3463	54	10	(	(	PUNCT
inlawrev-3463	54	11	3d	3d	NUM
inlawrev-3463	54	12	cir	cir	NOUN
inlawrev-3463	54	13	.	.	PROPN
inlawrev-3463	54	14	1993	1993	NUM
inlawrev-3463	54	15	)	)	PUNCT
inlawrev-3463	54	16	.	.	PUNCT
inlawrev-3463	55	1	15	15	X
inlawrev-3463	55	2	.	.	X
inlawrev-3463	56	1	see	see	VERB
inlawrev-3463	56	2	mcauley	mcauley	PROPN
inlawrev-3463	56	3	v.	v.	ADP
inlawrev-3463	56	4	ibm	ibm	PROPN
inlawrev-3463	56	5	,	,	PUNCT
inlawrev-3463	56	6	165	165	NUM
inlawrev-3463	56	7	f.3d	f.3d	NUM
inlawrev-3463	56	8	1038	1038	NUM
inlawrev-3463	56	9	,	,	PUNCT
inlawrev-3463	56	10	1043	1043	NUM
inlawrev-3463	56	11	(	(	PUNCT
inlawrev-3463	56	12	6th	6th	ADJ
inlawrev-3463	56	13	cir	cir	NOUN
inlawrev-3463	56	14	.	.	PROPN
inlawrev-3463	56	15	1999	1999	NUM
inlawrev-3463	56	16	)	)	PUNCT
inlawrev-3463	56	17	;	;	PUNCT
inlawrev-3463	56	18	vartanian	vartanian	ADJ
inlawrev-3463	56	19	v.	v.	ADP
inlawrev-3463	56	20	monsanto	monsanto	PROPN
inlawrev-3463	56	21	co.	co.	PROPN
inlawrev-3463	56	22	,	,	PUNCT
inlawrev-3463	56	23	131	131	NUM
inlawrev-3463	56	24	f.3d	f.3d	NUM
inlawrev-3463	56	25	264	264	NUM
inlawrev-3463	56	26	,	,	PUNCT
inlawrev-3463	56	27	268	268	NUM
inlawrev-3463	56	28	(	(	PUNCT
inlawrev-3463	56	29	1st	1st	ADJ
inlawrev-3463	56	30	cir	cir	NOUN
inlawrev-3463	56	31	.	.	PUNCT
inlawrev-3463	56	32	1997	1997	NUM
inlawrev-3463	56	33	)	)	PUNCT
inlawrev-3463	56	34	.	.	PUNCT
inlawrev-3463	57	1	but	but	CCONJ
inlawrev-3463	57	2	see	see	VERB
inlawrev-3463	57	3	pocchia	pocchia	NOUN
inlawrev-3463	57	4	v.	v.	ADP
inlawrev-3463	57	5	nynex	nynex	PROPN
inlawrev-3463	57	6	corp	corp	PROPN
inlawrev-3463	57	7	.	.	PROPN
inlawrev-3463	57	8	,	,	PUNCT
inlawrev-3463	57	9	81	81	NUM
inlawrev-3463	57	10	f.3d	f.3d	NUM
inlawrev-3463	57	11	275	275	NUM
inlawrev-3463	57	12	,	,	PUNCT
inlawrev-3463	57	13	278	278	NUM
inlawrev-3463	57	14	(	(	PUNCT
inlawrev-3463	57	15	2d	2d	NUM
inlawrev-3463	57	16	cir	cir	NOUN
inlawrev-3463	57	17	.	.	PUNCT
inlawrev-3463	57	18	1996	1996	NUM
inlawrev-3463	57	19	)	)	PUNCT
inlawrev-3463	57	20	,	,	PUNCT
inlawrev-3463	57	21	cert	cert	NOUN
inlawrev-3463	57	22	,	,	PUNCT
inlawrev-3463	57	23	denied	deny	VERB
inlawrev-3463	57	24	,	,	PUNCT
inlawrev-3463	58	1	519	519	NUM
inlawrev-3463	58	2	u.s	u.s	PROPN
inlawrev-3463	58	3	.	.	PROPN
inlawrev-3463	58	4	931	931	NUM
inlawrev-3463	58	5	(	(	PUNCT
inlawrev-3463	58	6	1996	1996	NUM
inlawrev-3463	58	7	)	)	PUNCT
inlawrev-3463	58	8	(	(	PUNCT
inlawrev-3463	58	9	holding	hold	VERB
inlawrev-3463	58	10	plan	plan	NOUN
inlawrev-3463	58	11	administrators	administrator	NOUN
inlawrev-3463	58	12	have	have	VERB
inlawrev-3463	58	13	no	no	DET
inlawrev-3463	58	14	duty	duty	NOUN
inlawrev-3463	58	15	to	to	PART
inlawrev-3463	58	16	disclose	disclose	VERB
inlawrev-3463	58	17	contemplated	contemplate	VERB
inlawrev-3463	58	18	changes	change	NOUN
inlawrev-3463	58	19	until	until	SCONJ
inlawrev-3463	58	20	a	a	DET
inlawrev-3463	58	21	plan	plan	NOUN
inlawrev-3463	58	22	is	be	AUX
inlawrev-3463	58	23	actually	actually	ADV
inlawrev-3463	58	24	amended	amend	VERB
inlawrev-3463	58	25	)	)	PUNCT
inlawrev-3463	58	26	.	.	PUNCT
inlawrev-3463	59	1	16	16	NUM
inlawrev-3463	59	2	.	.	PUNCT
inlawrev-3463	60	1	see	see	VERB
inlawrev-3463	60	2	colleen	colleen	PROPN
inlawrev-3463	60	3	t.	t.	PROPN
inlawrev-3463	60	4	congel	congel	PROPN
inlawrev-3463	60	5	&	&	CCONJ
inlawrev-3463	60	6	elizabeth	elizabeth	PROPN
inlawrev-3463	60	7	a.	a.	PROPN
inlawrev-3463	60	8	white	white	PROPN
inlawrev-3463	60	9	,	,	PUNCT
inlawrev-3463	60	10	advisory	advisory	ADJ
inlawrev-3463	60	11	council	council	NOUN
inlawrev-3463	60	12	:	:	PUNCT
inlawrev-3463	60	13	consensus	consensus	NOUN
inlawrev-3463	60	14	on	on	ADP
inlawrev-3463	60	15	cb	cb	PROPN
inlawrev-3463	60	16	2001	2001	NUM
inlawrev-3463	60	17	]	]	PUNCT
inlawrev-3463	60	18	erisa	erisa	NOUN
inlawrev-3463	60	19	disclosure	disclosure	NOUN
inlawrev-3463	60	20	decisions	decision	NOUN
inlawrev-3463	60	21	503	503	NUM
inlawrev-3463	60	22	although	although	SCONJ
inlawrev-3463	60	23	the	the	DET
inlawrev-3463	60	24	ruling	ruling	NOUN
inlawrev-3463	60	25	has	have	AUX
inlawrev-3463	60	26	since	since	ADV
inlawrev-3463	60	27	been	be	AUX
inlawrev-3463	60	28	reversed	reverse	VERB
inlawrev-3463	60	29	,	,	PUNCT
inlawrev-3463	60	30	a	a	DET
inlawrev-3463	60	31	three	three	NUM
inlawrev-3463	60	32	-	-	PUNCT
inlawrev-3463	60	33	judge	judge	NOUN
inlawrev-3463	60	34	panel	panel	NOUN
inlawrev-3463	60	35	ofthe	ofthe	PRON
inlawrev-3463	60	36	ninth	ninth	ADJ
inlawrev-3463	60	37	circuit	circuit	NOUN
inlawrev-3463	60	38	recently	recently	ADV
inlawrev-3463	60	39	attempted	attempt	VERB
inlawrev-3463	60	40	to	to	PART
inlawrev-3463	60	41	significantly	significantly	ADV
inlawrev-3463	60	42	extend	extend	VERB
inlawrev-3463	60	43	erisa	erisa	PROPN
inlawrev-3463	60	44	's	's	PART
inlawrev-3463	60	45	disclosure	disclosure	NOUN
inlawrev-3463	60	46	requirements	requirement	NOUN
inlawrev-3463	60	47	.	.	PUNCT
inlawrev-3463	61	1	17	17	NUM
inlawrev-3463	61	2	in	in	ADP
inlawrev-3463	61	3	bins	bin	NOUN
inlawrev-3463	61	4	v.	v.	CCONJ
inlawrev-3463	61	5	exxon	exxon	PROPN
inlawrev-3463	61	6	,	,	PUNCT
inlawrev-3463	61	7	an	an	DET
inlawrev-3463	61	8	employee	employee	NOUN
inlawrev-3463	61	9	of	of	ADP
inlawrev-3463	61	10	exxon	exxon	PROPN
inlawrev-3463	61	11	asserted	assert	VERB
inlawrev-3463	61	12	that	that	SCONJ
inlawrev-3463	61	13	he	he	PRON
inlawrev-3463	61	14	would	would	AUX
inlawrev-3463	61	15	have	have	AUX
inlawrev-3463	61	16	delayed	delay	VERB
inlawrev-3463	61	17	his	his	PRON
inlawrev-3463	61	18	retirement	retirement	NOUN
inlawrev-3463	61	19	had	have	AUX
inlawrev-3463	61	20	he	he	PRON
inlawrev-3463	61	21	known	know	VERB
inlawrev-3463	61	22	that	that	SCONJ
inlawrev-3463	61	23	the	the	DET
inlawrev-3463	61	24	company	company	NOUN
inlawrev-3463	61	25	was	be	AUX
inlawrev-3463	61	26	considering	consider	VERB
inlawrev-3463	61	27	a	a	DET
inlawrev-3463	61	28	change	change	NOUN
inlawrev-3463	61	29	to	to	ADP
inlawrev-3463	61	30	its	its	PRON
inlawrev-3463	61	31	pension	pension	NOUN
inlawrev-3463	61	32	plan	plan	NOUN
inlawrev-3463	61	33	that	that	PRON
inlawrev-3463	61	34	would	would	AUX
inlawrev-3463	61	35	have	have	AUX
inlawrev-3463	61	36	resulted	result	VERB
inlawrev-3463	61	37	in	in	ADP
inlawrev-3463	61	38	increased	increase	VERB
inlawrev-3463	61	39	retirement	retirement	NOUN
inlawrev-3463	61	40	compensation	compensation	NOUN
inlawrev-3463	61	41	for	for	ADP
inlawrev-3463	61	42	him	he	PRON
inlawrev-3463	61	43	.	.	PUNCT
inlawrev-3463	62	1	18	18	NUM
inlawrev-3463	62	2	arguably	arguably	ADV
inlawrev-3463	62	3	,	,	PUNCT
inlawrev-3463	62	4	the	the	DET
inlawrev-3463	62	5	court	court	NOUN
inlawrev-3463	62	6	could	could	AUX
inlawrev-3463	62	7	have	have	AUX
inlawrev-3463	62	8	chosen	choose	VERB
inlawrev-3463	62	9	to	to	PART
inlawrev-3463	62	10	find	find	VERB
inlawrev-3463	62	11	in	in	ADP
inlawrev-3463	62	12	favor	favor	NOUN
inlawrev-3463	62	13	ofthe	ofthe	ADJ
inlawrev-3463	62	14	employee	employee	NOUN
inlawrev-3463	62	15	on	on	ADP
inlawrev-3463	62	16	the	the	DET
inlawrev-3463	62	17	basis	basis	NOUN
inlawrev-3463	62	18	that	that	SCONJ
inlawrev-3463	62	19	the	the	DET
inlawrev-3463	62	20	plan	plan	NOUN
inlawrev-3463	62	21	was	be	AUX
inlawrev-3463	62	22	under	under	ADP
inlawrev-3463	62	23	serious	serious	ADJ
inlawrev-3463	62	24	consideration	consideration	NOUN
inlawrev-3463	62	25	when	when	SCONJ
inlawrev-3463	62	26	he	he	PRON
inlawrev-3463	62	27	made	make	VERB
inlawrev-3463	62	28	his	his	PRON
inlawrev-3463	62	29	inquiry	inquiry	NOUN
inlawrev-3463	62	30	.	.	PUNCT
inlawrev-3463	63	1	19	19	NUM
inlawrev-3463	63	2	the	the	DET
inlawrev-3463	63	3	ninth	ninth	ADJ
inlawrev-3463	63	4	circuit	circuit	NOUN
inlawrev-3463	63	5	panel	panel	NOUN
inlawrev-3463	63	6	instead	instead	ADV
inlawrev-3463	63	7	opted	opt	VERB
inlawrev-3463	63	8	to	to	PART
inlawrev-3463	63	9	expand	expand	VERB
inlawrev-3463	63	10	erisa	erisa	NOUN
inlawrev-3463	63	11	disclosure	disclosure	NOUN
inlawrev-3463	63	12	requirements	requirement	NOUN
inlawrev-3463	63	13	even	even	ADV
inlawrev-3463	63	14	further	far	ADV
inlawrev-3463	63	15	than	than	ADP
inlawrev-3463	63	16	prior	prior	ADJ
inlawrev-3463	63	17	decisions	decision	NOUN
inlawrev-3463	63	18	in	in	ADP
inlawrev-3463	63	19	holding	hold	VERB
inlawrev-3463	63	20	that	that	SCONJ
inlawrev-3463	63	21	a	a	DET
inlawrev-3463	63	22	company	company	NOUN
inlawrev-3463	63	23	has	have	VERB
inlawrev-3463	63	24	a	a	DET
inlawrev-3463	63	25	fiduciary	fiduciary	ADJ
inlawrev-3463	63	26	duty	duty	NOUN
inlawrev-3463	63	27	to	to	PART
inlawrev-3463	63	28	affirmatively	affirmatively	ADV
inlawrev-3463	63	29	disclose	disclose	VERB
inlawrev-3463	63	30	the	the	DET
inlawrev-3463	63	31	fact	fact	NOUN
inlawrev-3463	63	32	that	that	SCONJ
inlawrev-3463	63	33	it	it	PRON
inlawrev-3463	63	34	is	be	AUX
inlawrev-3463	63	35	seriously	seriously	ADV
inlawrev-3463	63	36	considering	consider	VERB
inlawrev-3463	63	37	a	a	DET
inlawrev-3463	63	38	change	change	NOUN
inlawrev-3463	63	39	to	to	ADP
inlawrev-3463	63	40	its	its	PRON
inlawrev-3463	63	41	pension	pension	NOUN
inlawrev-3463	63	42	plan	plan	NOUN
inlawrev-3463	63	43	to	to	ADP
inlawrev-3463	63	44	all	all	DET
inlawrev-3463	63	45	potentially	potentially	ADV
inlawrev-3463	63	46	affected	affect	VERB
inlawrev-3463	63	47	plan	plan	NOUN
inlawrev-3463	63	48	participants	participant	NOUN
inlawrev-3463	63	49	whether	whether	SCONJ
inlawrev-3463	63	50	or	or	CCONJ
inlawrev-3463	63	51	not	not	PART
inlawrev-3463	63	52	participants	participant	NOUN
inlawrev-3463	63	53	have	have	AUX
inlawrev-3463	63	54	inquired	inquire	VERB
inlawrev-3463	63	55	about	about	ADP
inlawrev-3463	63	56	the	the	DET
inlawrev-3463	63	57	prospects	prospect	NOUN
inlawrev-3463	63	58	ofsuch	ofsuch	VERB
inlawrev-3463	63	59	a	a	DET
inlawrev-3463	63	60	change	change	NOUN
inlawrev-3463	63	61	.	.	PUNCT
inlawrev-3463	64	1	20	20	NUM
inlawrev-3463	64	2	the	the	DET
inlawrev-3463	64	3	panel	panel	NOUN
inlawrev-3463	64	4	's	's	PART
inlawrev-3463	64	5	ruling	rule	VERB
inlawrev-3463	64	6	conflicts	conflict	NOUN
inlawrev-3463	64	7	with	with	ADP
inlawrev-3463	64	8	disclosure	disclosure	NOUN
inlawrev-3463	64	9	decisions	decision	NOUN
inlawrev-3463	64	10	of	of	ADP
inlawrev-3463	64	11	other	other	ADJ
inlawrev-3463	64	12	circuits	circuit	NOUN
inlawrev-3463	64	13	,	,	PUNCT
inlawrev-3463	64	14	none	none	NOUN
inlawrev-3463	64	15	ofwhich	ofwhich	PRON
inlawrev-3463	64	16	had	have	AUX
inlawrev-3463	64	17	previously	previously	ADV
inlawrev-3463	64	18	required	require	VERB
inlawrev-3463	64	19	such	such	DET
inlawrev-3463	64	20	a	a	DET
inlawrev-3463	64	21	broad	broad	ADJ
inlawrev-3463	64	22	affirmative	affirmative	ADJ
inlawrev-3463	64	23	duty	duty	NOUN
inlawrev-3463	64	24	of	of	ADP
inlawrev-3463	64	25	disclosure	disclosure	NOUN
inlawrev-3463	64	26	under	under	ADP
inlawrev-3463	64	27	erisa.21	erisa.21	NOUN
inlawrev-3463	64	28	although	although	SCONJ
inlawrev-3463	64	29	the	the	DET
inlawrev-3463	64	30	ninth	ninth	ADJ
inlawrev-3463	64	31	circuit	circuit	NOUN
inlawrev-3463	64	32	reversed	reverse	VERB
inlawrev-3463	64	33	this	this	DET
inlawrev-3463	64	34	decision	decision	NOUN
inlawrev-3463	64	35	en	en	ADP
inlawrev-3463	64	36	banc	banc	PROPN
inlawrev-3463	64	37	,	,	PUNCT
inlawrev-3463	64	38	the	the	DET
inlawrev-3463	64	39	panel	panel	NOUN
inlawrev-3463	64	40	's	's	PART
inlawrev-3463	64	41	holding	holding	NOUN
inlawrev-3463	64	42	indeed	indeed	ADV
inlawrev-3463	64	43	reflects	reflect	VERB
inlawrev-3463	64	44	the	the	DET
inlawrev-3463	64	45	views	view	NOUN
inlawrev-3463	64	46	ofrecent	ofrecent	NOUN
inlawrev-3463	64	47	commentators	commentator	NOUN
inlawrev-3463	64	48	who	who	PRON
inlawrev-3463	64	49	suggest	suggest	VERB
inlawrev-3463	64	50	that	that	SCONJ
inlawrev-3463	64	51	erisa	erisa	NOUN
inlawrev-3463	64	52	's	's	PART
inlawrev-3463	64	53	fiduciary	fiduciary	ADJ
inlawrev-3463	64	54	duty	duty	NOUN
inlawrev-3463	64	55	requires	require	VERB
inlawrev-3463	64	56	affirmative	affirmative	ADJ
inlawrev-3463	64	57	disclosure	disclosure	NOUN
inlawrev-3463	64	58	even	even	ADV
inlawrev-3463	64	59	without	without	ADP
inlawrev-3463	64	60	participant	participant	ADJ
inlawrev-3463	64	61	inquiry	inquiry	NOUN
inlawrev-3463	64	62	.	.	PUNCT
inlawrev-3463	65	1	22	22	NUM
inlawrev-3463	66	1	this	this	DET
inlawrev-3463	66	2	note	note	NOUN
inlawrev-3463	66	3	contends	contend	VERB
inlawrev-3463	66	4	that	that	SCONJ
inlawrev-3463	66	5	courts	court	NOUN
inlawrev-3463	66	6	'	'	PART
inlawrev-3463	66	7	disclosure	disclosure	NOUN
inlawrev-3463	66	8	decisions	decision	NOUN
inlawrev-3463	66	9	have	have	AUX
inlawrev-3463	66	10	decreased	decrease	VERB
inlawrev-3463	66	11	the	the	DET
inlawrev-3463	66	12	availability	availability	NOUN
inlawrev-3463	66	13	of	of	ADP
inlawrev-3463	66	14	traditional	traditional	ADJ
inlawrev-3463	66	15	pension	pension	NOUN
inlawrev-3463	66	16	plans	plan	NOUN
inlawrev-3463	66	17	to	to	ADP
inlawrev-3463	66	18	employees	employee	NOUN
inlawrev-3463	66	19	,	,	PUNCT
inlawrev-3463	66	20	thus	thus	ADV
inlawrev-3463	66	21	defeating	defeat	VERB
inlawrev-3463	66	22	the	the	DET
inlawrev-3463	66	23	conversions	conversion	NOUN
inlawrev-3463	66	24	unlikely	unlikely	ADJ
inlawrev-3463	66	25	;	;	PUNCT
inlawrev-3463	66	26	ibmofficial	ibmofficial	ADJ
inlawrev-3463	66	27	defends	defend	VERB
inlawrev-3463	66	28	company	company	NOUN
inlawrev-3463	66	29	's	's	PART
inlawrev-3463	66	30	actions	action	NOUN
inlawrev-3463	66	31	,	,	PUNCT
inlawrev-3463	66	32	bna	bna	PROPN
inlawrev-3463	66	33	pension	pension	PROPN
inlawrev-3463	66	34	&	&	CCONJ
inlawrev-3463	66	35	benefits	benefits	PROPN
inlawrev-3463	66	36	daily	daily	PROPN
inlawrev-3463	66	37	news	news	PROPN
inlawrev-3463	66	38	,	,	PUNCT
inlawrev-3463	66	39	sept	sept	PROPN
inlawrev-3463	66	40	.	.	PROPN
inlawrev-3463	66	41	10	10	NUM
inlawrev-3463	66	42	,	,	PUNCT
inlawrev-3463	66	43	1999	1999	NUM
inlawrev-3463	66	44	,	,	PUNCT
inlawrev-3463	66	45	at	at	ADP
inlawrev-3463	66	46	d3	d3	PROPN
inlawrev-3463	66	47	(	(	PUNCT
inlawrev-3463	66	48	the	the	DET
inlawrev-3463	66	49	pension	pension	NOUN
inlawrev-3463	66	50	benefit	benefit	NOUN
inlawrev-3463	66	51	guaranty	guaranty	NOUN
inlawrev-3463	66	52	corporation	corporation	NOUN
inlawrev-3463	66	53	(	(	PUNCT
inlawrev-3463	66	54	pbgc	pbgc	PROPN
inlawrev-3463	66	55	)	)	PUNCT
inlawrev-3463	66	56	reported	report	VERB
inlawrev-3463	66	57	that	that	SCONJ
inlawrev-3463	66	58	the	the	DET
inlawrev-3463	66	59	number	number	NOUN
inlawrev-3463	66	60	of	of	ADP
inlawrev-3463	66	61	defined	define	VERB
inlawrev-3463	66	62	benefit	benefit	NOUN
inlawrev-3463	66	63	retirement	retirement	NOUN
inlawrev-3463	66	64	plans	plan	NOUN
inlawrev-3463	66	65	it	it	PRON
inlawrev-3463	66	66	insures	insure	VERB
inlawrev-3463	66	67	has	have	AUX
inlawrev-3463	66	68	dropped	drop	VERB
inlawrev-3463	66	69	from	from	ADP
inlawrev-3463	66	70	!	!	PUNCT
inlawrev-3463	67	1	14,000	14,000	NUM
inlawrev-3463	67	2	to	to	PART
inlawrev-3463	67	3	45,000	45,000	NUM
inlawrev-3463	67	4	since	since	SCONJ
inlawrev-3463	67	5	1985	1985	NUM
inlawrev-3463	67	6	)	)	PUNCT
inlawrev-3463	67	7	;	;	PUNCT
inlawrev-3463	67	8	see	see	VERB
inlawrev-3463	67	9	also	also	ADV
inlawrev-3463	67	10	thomas	thomas	PROPN
inlawrev-3463	67	11	lee	lee	PROPN
inlawrev-3463	67	12	,	,	PUNCT
inlawrev-3463	67	13	a	a	DET
inlawrev-3463	67	14	dying	die	VERB
inlawrev-3463	67	15	plan	plan	NOUN
inlawrev-3463	67	16	,	,	PUNCT
inlawrev-3463	67	17	indianapolis	indianapolis	PROPN
inlawrev-3463	67	18	star	star	PROPN
inlawrev-3463	67	19	,	,	PUNCT
inlawrev-3463	67	20	june	june	PROPN
inlawrev-3463	67	21	12	12	NUM
inlawrev-3463	67	22	,	,	PUNCT
inlawrev-3463	67	23	2000	2000	NUM
inlawrev-3463	67	24	,	,	PUNCT
inlawrev-3463	67	25	at	at	ADP
inlawrev-3463	67	26	dl	dl	PROPN
inlawrev-3463	67	27	(	(	PUNCT
inlawrev-3463	67	28	according	accord	VERB
inlawrev-3463	67	29	to	to	ADP
inlawrev-3463	67	30	the	the	DET
inlawrev-3463	67	31	pbgc	pbgc	PROPN
inlawrev-3463	67	32	the	the	DET
inlawrev-3463	67	33	number	number	NOUN
inlawrev-3463	67	34	of	of	ADP
inlawrev-3463	67	35	traditional	traditional	ADJ
inlawrev-3463	67	36	pension	pension	NOUN
inlawrev-3463	67	37	plans	plan	NOUN
inlawrev-3463	67	38	has	have	AUX
inlawrev-3463	67	39	now	now	ADV
inlawrev-3463	67	40	fallen	fall	VERB
inlawrev-3463	67	41	to	to	ADP
inlawrev-3463	67	42	40,000	40,000	NUM
inlawrev-3463	67	43	and	and	CCONJ
inlawrev-3463	67	44	the	the	DET
inlawrev-3463	67	45	number	number	NOUN
inlawrev-3463	67	46	of	of	ADP
inlawrev-3463	67	47	actual	actual	ADJ
inlawrev-3463	67	48	workers	worker	NOUN
inlawrev-3463	67	49	covered	cover	VERB
inlawrev-3463	67	50	by	by	ADP
inlawrev-3463	67	51	plans	plan	NOUN
inlawrev-3463	67	52	decreased	decrease	VERB
inlawrev-3463	67	53	from	from	ADP
inlawrev-3463	67	54	27.3	27.3	NUM
inlawrev-3463	67	55	million	million	NUM
inlawrev-3463	67	56	to	to	ADP
inlawrev-3463	67	57	22.6	22.6	NUM
inlawrev-3463	67	58	million	million	NUM
inlawrev-3463	67	59	from	from	ADP
inlawrev-3463	67	60	1988	1988	NUM
inlawrev-3463	67	61	to	to	ADP
inlawrev-3463	67	62	1996	1996	NUM
inlawrev-3463	67	63	)	)	PUNCT
inlawrev-3463	67	64	;	;	PUNCT
inlawrev-3463	67	65	erisa	erisa	PROPN
inlawrev-3463	67	66	's	's	PART
inlawrev-3463	67	67	requiem	requiem	NOUN
inlawrev-3463	67	68	,	,	PUNCT
inlawrev-3463	67	69	pensions	pension	NOUN
inlawrev-3463	67	70	&	&	CCONJ
inlawrev-3463	67	71	investments	investments	PROPN
inlawrev-3463	67	72	,	,	PUNCT
inlawrev-3463	67	73	sept	sept	PROPN
inlawrev-3463	67	74	.	.	PROPN
inlawrev-3463	67	75	6	6	NUM
inlawrev-3463	67	76	,	,	PUNCT
inlawrev-3463	67	77	1999	1999	NUM
inlawrev-3463	67	78	,	,	PUNCT
inlawrev-3463	67	79	at	at	ADP
inlawrev-3463	67	80	10	10	NUM
inlawrev-3463	67	81	(	(	PUNCT
inlawrev-3463	67	82	editorial	editorial	NOUN
inlawrev-3463	67	83	)	)	PUNCT
inlawrev-3463	67	84	(	(	PUNCT
inlawrev-3463	67	85	"	"	PUNCT
inlawrev-3463	67	86	spooked	spook	VERB
inlawrev-3463	67	87	by	by	ADP
inlawrev-3463	67	88	erisa	erisa	NOUN
inlawrev-3463	67	89	's	's	PART
inlawrev-3463	67	90	requirements	requirement	NOUN
inlawrev-3463	67	91	,	,	PUNCT
inlawrev-3463	67	92	companies	company	NOUN
inlawrev-3463	67	93	terminated	terminate	VERB
inlawrev-3463	67	94	5,000	5,000	NUM
inlawrev-3463	67	95	defined	define	VERB
inlawrev-3463	67	96	benefit	benefit	NOUN
inlawrev-3463	67	97	plans	plan	NOUN
inlawrev-3463	67	98	in	in	ADP
inlawrev-3463	67	99	the	the	DET
inlawrev-3463	67	100	first	first	ADJ
inlawrev-3463	67	101	nine	nine	NUM
inlawrev-3463	67	102	months	month	NOUN
inlawrev-3463	67	103	after	after	SCONJ
inlawrev-3463	67	104	the	the	DET
inlawrev-3463	67	105	law	law	NOUN
inlawrev-3463	67	106	was	be	AUX
inlawrev-3463	67	107	passed	pass	VERB
inlawrev-3463	67	108	.	.	PUNCT
inlawrev-3463	68	1	"	"	PUNCT
inlawrev-3463	68	2	)	)	PUNCT
inlawrev-3463	68	3	.	.	PUNCT
inlawrev-3463	69	1	17	17	NUM
inlawrev-3463	69	2	.	.	PUNCT
inlawrev-3463	70	1	see	see	VERB
inlawrev-3463	70	2	bins	bin	NOUN
inlawrev-3463	70	3	v.	v.	ADP
inlawrev-3463	70	4	exxon	exxon	PROPN
inlawrev-3463	70	5	co.	co.	PROPN
inlawrev-3463	70	6	u.s.a	u.s.a	PROPN
inlawrev-3463	70	7	.	.	PROPN
inlawrev-3463	70	8	,	,	PUNCT
inlawrev-3463	70	9	189f.3d929,931	189f.3d929,931	NUM
inlawrev-3463	70	10	(	(	PUNCT
inlawrev-3463	70	11	9th	9th	ADJ
inlawrev-3463	70	12	cir	cir	NOUN
inlawrev-3463	70	13	.	.	PROPN
inlawrev-3463	70	14	1999	1999	NUM
inlawrev-3463	70	15	)	)	PUNCT
inlawrev-3463	70	16	,	,	PUNCT
inlawrev-3463	70	17	rev'denbanc	rev'denbanc	VERB
inlawrev-3463	70	18	220	220	NUM
inlawrev-3463	70	19	f.3d	f.3d	NUM
inlawrev-3463	70	20	1042	1042	NUM
inlawrev-3463	70	21	(	(	PUNCT
inlawrev-3463	70	22	9th	9th	ADJ
inlawrev-3463	70	23	cir	cir	NOUN
inlawrev-3463	70	24	.	.	PROPN
inlawrev-3463	70	25	2000	2000	NUM
inlawrev-3463	70	26	)	)	PUNCT
inlawrev-3463	70	27	.	.	PUNCT
inlawrev-3463	71	1	18	18	NUM
inlawrev-3463	71	2	.	.	PUNCT
inlawrev-3463	71	3	see	see	VERB
inlawrev-3463	71	4	i	i	PRON
inlawrev-3463	71	5	d.	d.	PROPN
inlawrev-3463	71	6	at	at	ADP
inlawrev-3463	71	7	932	932	NUM
inlawrev-3463	71	8	.	.	PUNCT
inlawrev-3463	72	1	19	19	NUM
inlawrev-3463	72	2	.	.	PUNCT
inlawrev-3463	73	1	see	see	VERB
inlawrev-3463	73	2	i	i	PRON
inlawrev-3463	73	3	d.	d.	PROPN
inlawrev-3463	73	4	at	at	ADP
inlawrev-3463	73	5	940	940	NUM
inlawrev-3463	73	6	.	.	PUNCT
inlawrev-3463	74	1	20	20	NUM
inlawrev-3463	74	2	.	.	PUNCT
inlawrev-3463	75	1	see	see	VERB
inlawrev-3463	75	2	i	i	PRON
inlawrev-3463	75	3	d.	d.	PROPN
inlawrev-3463	75	4	at	at	ADP
inlawrev-3463	75	5	939	939	NUM
inlawrev-3463	75	6	.	.	PUNCT
inlawrev-3463	76	1	21	21	NUM
inlawrev-3463	76	2	.	.	PUNCT
inlawrev-3463	77	1	see	see	VERB
inlawrev-3463	77	2	mcauley	mcauley	PROPN
inlawrev-3463	77	3	v.	v.	ADP
inlawrev-3463	77	4	ibm	ibm	PROPN
inlawrev-3463	77	5	,	,	PUNCT
inlawrev-3463	77	6	165	165	NUM
inlawrev-3463	77	7	f.3d	f.3d	NUM
inlawrev-3463	77	8	1038	1038	NUM
inlawrev-3463	77	9	,	,	PUNCT
inlawrev-3463	77	10	1043	1043	NUM
inlawrev-3463	77	11	(	(	PUNCT
inlawrev-3463	77	12	6th	6th	ADJ
inlawrev-3463	77	13	cir	cir	NOUN
inlawrev-3463	77	14	.	.	PROPN
inlawrev-3463	77	15	1999	1999	NUM
inlawrev-3463	77	16	)	)	PUNCT
inlawrev-3463	78	1	(	(	PUNCT
inlawrev-3463	78	2	holding	hold	VERB
inlawrev-3463	78	3	that	that	SCONJ
inlawrev-3463	78	4	employers	employer	NOUN
inlawrev-3463	78	5	can	can	AUX
inlawrev-3463	78	6	not	not	PART
inlawrev-3463	78	7	make	make	VERB
inlawrev-3463	78	8	either	either	CCONJ
inlawrev-3463	78	9	intentional	intentional	ADJ
inlawrev-3463	78	10	or	or	CCONJ
inlawrev-3463	78	11	negligent	negligent	ADJ
inlawrev-3463	78	12	misrepresentations	misrepresentation	NOUN
inlawrev-3463	78	13	if	if	SCONJ
inlawrev-3463	78	14	a	a	DET
inlawrev-3463	78	15	plan	plan	NOUN
inlawrev-3463	78	16	change	change	NOUN
inlawrev-3463	78	17	is	be	AUX
inlawrev-3463	78	18	under	under	ADP
inlawrev-3463	78	19	serious	serious	ADJ
inlawrev-3463	78	20	consideration	consideration	NOUN
inlawrev-3463	78	21	)	)	PUNCT
inlawrev-3463	78	22	;	;	PUNCT
inlawrev-3463	78	23	pocchia	pocchia	VERB
inlawrev-3463	78	24	v.	v.	ADP
inlawrev-3463	78	25	nynex	nynex	PROPN
inlawrev-3463	78	26	corp	corp	PROPN
inlawrev-3463	78	27	.	.	PROPN
inlawrev-3463	78	28	,	,	PUNCT
inlawrev-3463	78	29	81	81	NUM
inlawrev-3463	78	30	f.3d	f.3d	NUM
inlawrev-3463	78	31	275	275	NUM
inlawrev-3463	78	32	,	,	PUNCT
inlawrev-3463	78	33	278	278	NUM
inlawrev-3463	78	34	(	(	PUNCT
inlawrev-3463	78	35	2d	2d	NUM
inlawrev-3463	78	36	cir	cir	NOUN
inlawrev-3463	78	37	.	.	PUNCT
inlawrev-3463	78	38	1996	1996	NUM
inlawrev-3463	78	39	)	)	PUNCT
inlawrev-3463	78	40	,	,	PUNCT
inlawrev-3463	78	41	cert	cert	NOUN
inlawrev-3463	78	42	,	,	PUNCT
inlawrev-3463	78	43	denied	deny	VERB
inlawrev-3463	78	44	,	,	PUNCT
inlawrev-3463	78	45	5\9	5\9	PROPN
inlawrev-3463	78	46	u.s	u.s	PROPN
inlawrev-3463	78	47	.	.	PROPN
inlawrev-3463	78	48	931	931	NUM
inlawrev-3463	78	49	(	(	PUNCT
inlawrev-3463	78	50	1996	1996	NUM
inlawrev-3463	78	51	)	)	PUNCT
inlawrev-3463	78	52	(	(	PUNCT
inlawrev-3463	78	53	finding	find	VERB
inlawrev-3463	78	54	no	no	DET
inlawrev-3463	78	55	duty	duty	NOUN
inlawrev-3463	78	56	to	to	PART
inlawrev-3463	78	57	disclose	disclose	VERB
inlawrev-3463	78	58	changes	change	NOUN
inlawrev-3463	78	59	before	before	SCONJ
inlawrev-3463	78	60	they	they	PRON
inlawrev-3463	78	61	are	be	AUX
inlawrev-3463	78	62	adopted	adopt	VERB
inlawrev-3463	78	63	)	)	PUNCT
inlawrev-3463	78	64	;	;	PUNCT
inlawrev-3463	78	65	fischer	fischer	PROPN
inlawrev-3463	78	66	v.	v.	PROPN
inlawrev-3463	78	67	phila	phila	PROPN
inlawrev-3463	78	68	.	.	PUNCT
inlawrev-3463	79	1	elec	elec	PROPN
inlawrev-3463	79	2	.	.	PROPN
inlawrev-3463	79	3	co.	co.	PROPN
inlawrev-3463	79	4	,	,	PUNCT
inlawrev-3463	79	5	994	994	NUM
inlawrev-3463	79	6	f.2d	f.2d	SYM
inlawrev-3463	79	7	130	130	NUM
inlawrev-3463	79	8	,	,	PUNCT
inlawrev-3463	79	9	135	135	NUM
inlawrev-3463	79	10	(	(	PUNCT
inlawrev-3463	79	11	3d	3d	NUM
inlawrev-3463	79	12	cir	cir	NOUN
inlawrev-3463	79	13	.	.	PROPN
inlawrev-3463	79	14	1993	1993	NUM
inlawrev-3463	79	15	)	)	PUNCT
inlawrev-3463	80	1	(	(	PUNCT
inlawrev-3463	80	2	holding	hold	VERB
inlawrev-3463	80	3	that	that	DET
inlawrev-3463	80	4	employer	employer	NOUN
inlawrev-3463	80	5	can	can	AUX
inlawrev-3463	80	6	not	not	PART
inlawrev-3463	80	7	mislead	mislead	VERB
inlawrev-3463	80	8	if	if	SCONJ
inlawrev-3463	80	9	a	a	DET
inlawrev-3463	80	10	plan	plan	NOUN
inlawrev-3463	80	11	change	change	NOUN
inlawrev-3463	80	12	is	be	AUX
inlawrev-3463	80	13	under	under	ADP
inlawrev-3463	80	14	serious	serious	ADJ
inlawrev-3463	80	15	consideration	consideration	NOUN
inlawrev-3463	80	16	)	)	PUNCT
inlawrev-3463	80	17	.	.	PUNCT
inlawrev-3463	81	1	in	in	ADP
inlawrev-3463	81	2	a	a	DET
inlawrev-3463	81	3	companion	companion	NOUN
inlawrev-3463	81	4	case	case	NOUN
inlawrev-3463	81	5	decided	decide	VERB
inlawrev-3463	81	6	the	the	DET
inlawrev-3463	81	7	same	same	ADJ
inlawrev-3463	81	8	day	day	NOUN
inlawrev-3463	81	9	as	as	ADP
inlawrev-3463	81	10	bins	bin	NOUN
inlawrev-3463	81	11	,	,	PUNCT
inlawrev-3463	81	12	the	the	DET
inlawrev-3463	81	13	ninth	ninth	ADJ
inlawrev-3463	81	14	circuit	circuit	NOUN
inlawrev-3463	81	15	panel	panel	NOUN
inlawrev-3463	81	16	applied	apply	VERB
inlawrev-3463	81	17	the	the	DET
inlawrev-3463	81	18	"	"	PUNCT
inlawrev-3463	81	19	affirmative	affirmative	ADJ
inlawrev-3463	81	20	duty	duty	NOUN
inlawrev-3463	81	21	to	to	PART
inlawrev-3463	81	22	disclose	disclose	VERB
inlawrev-3463	81	23	rule	rule	NOUN
inlawrev-3463	81	24	"	"	PUNCT
inlawrev-3463	81	25	announced	announce	VERB
inlawrev-3463	81	26	in	in	ADP
inlawrev-3463	81	27	bins	bin	NOUN
inlawrev-3463	81	28	,	,	PUNCT
inlawrev-3463	81	29	holding	hold	VERB
inlawrev-3463	81	30	that	that	SCONJ
inlawrev-3463	81	31	pacific	pacific	PROPN
inlawrev-3463	81	32	bell	bell	PROPN
inlawrev-3463	81	33	breached	breach	VERB
inlawrev-3463	81	34	its	its	PRON
inlawrev-3463	81	35	fiduciary	fiduciary	ADJ
inlawrev-3463	81	36	duty	duty	NOUN
inlawrev-3463	81	37	to	to	ADP
inlawrev-3463	81	38	certain	certain	ADJ
inlawrev-3463	81	39	employees	employee	NOUN
inlawrev-3463	81	40	who	who	PRON
inlawrev-3463	81	41	took	take	VERB
inlawrev-3463	81	42	early	early	ADJ
inlawrev-3463	81	43	retirement	retirement	NOUN
inlawrev-3463	81	44	by	by	ADP
inlawrev-3463	81	45	not	not	PART
inlawrev-3463	81	46	disclosing	disclose	VERB
inlawrev-3463	81	47	that	that	SCONJ
inlawrev-3463	81	48	it	it	PRON
inlawrev-3463	81	49	was	be	AUX
inlawrev-3463	81	50	seriously	seriously	ADV
inlawrev-3463	81	51	considering	consider	VERB
inlawrev-3463	81	52	a	a	DET
inlawrev-3463	81	53	more	more	ADV
inlawrev-3463	81	54	favorable	favorable	ADJ
inlawrev-3463	81	55	program	program	NOUN
inlawrev-3463	81	56	.	.	PUNCT
inlawrev-3463	82	1	see	see	VERB
inlawrev-3463	82	2	wayne	wayne	PROPN
inlawrev-3463	82	3	v.	v.	PROPN
inlawrev-3463	82	4	pac	pac	PROPN
inlawrev-3463	82	5	.	.	PROPN
inlawrev-3463	83	1	bell	bell	PROPN
inlawrev-3463	83	2	,	,	PUNCT
inlawrev-3463	83	3	1	1	NUM
inlawrev-3463	83	4	89	89	NUM
inlawrev-3463	83	5	f.3d	f.3d	NUM
inlawrev-3463	83	6	982	982	NUM
inlawrev-3463	83	7	,	,	PUNCT
inlawrev-3463	83	8	989	989	NUM
inlawrev-3463	83	9	(	(	PUNCT
inlawrev-3463	83	10	9th	9th	ADJ
inlawrev-3463	83	11	cir	cir	NOUN
inlawrev-3463	83	12	.	.	PUNCT
inlawrev-3463	83	13	1999	1999	NUM
inlawrev-3463	83	14	)	)	PUNCT
inlawrev-3463	83	15	.	.	PUNCT
inlawrev-3463	84	1	22	22	NUM
inlawrev-3463	84	2	.	.	PUNCT
inlawrev-3463	85	1	see	see	VERB
inlawrev-3463	85	2	generally	generally	ADV
inlawrev-3463	85	3	barry	barry	ADJ
inlawrev-3463	85	4	,	,	PUNCT
inlawrev-3463	85	5	supra	supra	PROPN
inlawrev-3463	85	6	note	note	NOUN
inlawrev-3463	85	7	5	5	NUM
inlawrev-3463	85	8	,	,	PUNCT
inlawrev-3463	85	9	at	at	ADP
inlawrev-3463	85	10	2	2	NUM
inlawrev-3463	85	11	;	;	PUNCT
inlawrev-3463	85	12	jensen	jensen	PROPN
inlawrev-3463	85	13	,	,	PUNCT
inlawrev-3463	85	14	supra	supra	PROPN
inlawrev-3463	85	15	note	note	PROPN
inlawrev-3463	85	16	4	4	NUM
inlawrev-3463	85	17	,	,	PUNCT
inlawrev-3463	85	18	at	at	ADP
inlawrev-3463	85	19	2	2	NUM
inlawrev-3463	85	20	.	.	NUM
inlawrev-3463	85	21	504	504	NUM
inlawrev-3463	85	22	indiana	indiana	PROPN
inlawrev-3463	85	23	law	law	NOUN
inlawrev-3463	85	24	review	review	NOUN
inlawrev-3463	86	1	[	[	X
inlawrev-3463	86	2	vol	vol	NOUN
inlawrev-3463	86	3	.	.	PUNCT
inlawrev-3463	86	4	34:501	34:501	NUM
inlawrev-3463	86	5	balancing	balancing	NOUN
inlawrev-3463	86	6	intent	intent	NOUN
inlawrev-3463	86	7	of	of	ADP
inlawrev-3463	86	8	congress	congress	PROPN
inlawrev-3463	86	9	in	in	ADP
inlawrev-3463	86	10	establishing	establish	VERB
inlawrev-3463	86	11	erisa.23	erisa.23	PROPN
inlawrev-3463	86	12	court	court	NOUN
inlawrev-3463	86	13	decisions	decision	NOUN
inlawrev-3463	86	14	such	such	ADJ
inlawrev-3463	86	15	as	as	ADP
inlawrev-3463	86	16	the	the	DET
inlawrev-3463	86	17	ninth	ninth	ADJ
inlawrev-3463	86	18	circuit	circuit	PROPN
inlawrev-3463	86	19	panel	panel	NOUN
inlawrev-3463	86	20	's	's	PART
inlawrev-3463	86	21	holding	holding	NOUN
inlawrev-3463	86	22	in	in	ADP
inlawrev-3463	86	23	bins	bin	NOUN
inlawrev-3463	86	24	,	,	PUNCT
inlawrev-3463	86	25	that	that	PRON
inlawrev-3463	86	26	attempt	attempt	VERB
inlawrev-3463	86	27	to	to	PART
inlawrev-3463	86	28	expand	expand	VERB
inlawrev-3463	86	29	disclosure	disclosure	NOUN
inlawrev-3463	86	30	requirements	requirement	NOUN
inlawrev-3463	86	31	beyond	beyond	ADP
inlawrev-3463	86	32	those	those	PRON
inlawrev-3463	86	33	set	set	VERB
inlawrev-3463	86	34	forth	forth	ADP
inlawrev-3463	86	35	in	in	ADP
inlawrev-3463	86	36	erisa	erisa	NOUN
inlawrev-3463	86	37	,	,	PUNCT
inlawrev-3463	86	38	only	only	ADV
inlawrev-3463	86	39	contribute	contribute	VERB
inlawrev-3463	86	40	to	to	ADP
inlawrev-3463	86	41	the	the	DET
inlawrev-3463	86	42	rate	rate	NOUN
inlawrev-3463	86	43	of	of	ADP
inlawrev-3463	86	44	decline	decline	NOUN
inlawrev-3463	86	45	in	in	ADP
inlawrev-3463	86	46	the	the	DET
inlawrev-3463	86	47	number	number	NOUN
inlawrev-3463	86	48	of	of	ADP
inlawrev-3463	86	49	traditional	traditional	ADJ
inlawrev-3463	86	50	benefit	benefit	NOUN
inlawrev-3463	86	51	plans	plan	NOUN
inlawrev-3463	86	52	being	be	AUX
inlawrev-3463	86	53	offered	offer	VERB
inlawrev-3463	86	54	.	.	PUNCT
inlawrev-3463	87	1	although	although	SCONJ
inlawrev-3463	87	2	erisa	erisa	NOUN
inlawrev-3463	87	3	covers	cover	VERB
inlawrev-3463	87	4	employee	employee	NOUN
inlawrev-3463	87	5	benefit	benefit	NOUN
inlawrev-3463	87	6	plans	plan	NOUN
inlawrev-3463	87	7	otherthan	otherthan	VERB
inlawrev-3463	87	8	pension	pension	NOUN
inlawrev-3463	87	9	plans	plan	NOUN
inlawrev-3463	87	10	,	,	PUNCT
inlawrev-3463	87	11	this	this	DET
inlawrev-3463	87	12	note	note	NOUN
inlawrev-3463	87	13	focuses	focus	VERB
inlawrev-3463	87	14	on	on	ADP
inlawrev-3463	87	15	courts	court	NOUN
inlawrev-3463	87	16	'	'	PART
inlawrev-3463	87	17	disclosure	disclosure	NOUN
inlawrev-3463	87	18	decisions	decision	NOUN
inlawrev-3463	87	19	as	as	SCONJ
inlawrev-3463	87	20	they	they	PRON
inlawrev-3463	87	21	relate	relate	VERB
inlawrev-3463	87	22	to	to	ADP
inlawrev-3463	87	23	employee	employee	NOUN
inlawrev-3463	87	24	retirement	retirement	NOUN
inlawrev-3463	87	25	decisions	decision	NOUN
inlawrev-3463	87	26	.	.	PUNCT
inlawrev-3463	88	1	24	24	NUM
inlawrev-3463	88	2	disclosure	disclosure	NOUN
inlawrev-3463	88	3	cases	case	NOUN
inlawrev-3463	88	4	discussing	discuss	VERB
inlawrev-3463	88	5	other	other	ADJ
inlawrev-3463	88	6	employee	employee	NOUN
inlawrev-3463	88	7	benefit	benefit	NOUN
inlawrev-3463	88	8	plans	plan	NOUN
inlawrev-3463	88	9	will	will	AUX
inlawrev-3463	88	10	be	be	AUX
inlawrev-3463	88	11	reviewed	review	VERB
inlawrev-3463	88	12	only	only	ADV
inlawrev-3463	88	13	to	to	ADP
inlawrev-3463	88	14	the	the	DET
inlawrev-3463	88	15	extent	extent	NOUN
inlawrev-3463	88	16	that	that	SCONJ
inlawrev-3463	88	17	they	they	PRON
inlawrev-3463	88	18	have	have	AUX
inlawrev-3463	88	19	been	be	AUX
inlawrev-3463	88	20	relied	rely	VERB
inlawrev-3463	88	21	upon	upon	SCONJ
inlawrev-3463	88	22	by	by	ADP
inlawrev-3463	88	23	courts	court	NOUN
inlawrev-3463	88	24	in	in	ADP
inlawrev-3463	88	25	making	make	VERB
inlawrev-3463	88	26	disclosure	disclosure	NOUN
inlawrev-3463	88	27	decisions	decision	NOUN
inlawrev-3463	88	28	involving	involve	VERB
inlawrev-3463	88	29	retirement	retirement	NOUN
inlawrev-3463	88	30	benefits	benefit	NOUN
inlawrev-3463	88	31	.	.	PUNCT
inlawrev-3463	89	1	25	25	NUM
inlawrev-3463	89	2	part	part	NOUN
inlawrev-3463	89	3	i	i	PRON
inlawrev-3463	89	4	of	of	ADP
inlawrev-3463	89	5	the	the	DET
inlawrev-3463	89	6	note	note	NOUN
inlawrev-3463	89	7	reviews	review	VERB
inlawrev-3463	89	8	the	the	DET
inlawrev-3463	89	9	purpose	purpose	NOUN
inlawrev-3463	89	10	and	and	CCONJ
inlawrev-3463	89	11	background	background	NOUN
inlawrev-3463	89	12	of	of	ADP
inlawrev-3463	89	13	erisa	erisa	NOUN
inlawrev-3463	89	14	.	.	PUNCT
inlawrev-3463	90	1	the	the	DET
inlawrev-3463	90	2	discussion	discussion	NOUN
inlawrev-3463	90	3	sets	set	VERB
inlawrev-3463	90	4	forth	forth	ADP
inlawrev-3463	90	5	the	the	DET
inlawrev-3463	90	6	fiduciary	fiduciary	ADJ
inlawrev-3463	90	7	duties	duty	NOUN
inlawrev-3463	90	8	,	,	PUNCT
inlawrev-3463	90	9	disclosure	disclosure	NOUN
inlawrev-3463	90	10	requirements	requirement	NOUN
inlawrev-3463	90	11	,	,	PUNCT
inlawrev-3463	90	12	and	and	CCONJ
inlawrev-3463	90	13	enforcement	enforcement	NOUN
inlawrev-3463	90	14	schemes	scheme	NOUN
inlawrev-3463	90	15	established	establish	VERB
inlawrev-3463	90	16	by	by	ADP
inlawrev-3463	90	17	erisa	erisa	PROPN
inlawrev-3463	90	18	.	.	PUNCT
inlawrev-3463	91	1	part	part	PROPN
inlawrev-3463	91	2	ii	ii	PROPN
inlawrev-3463	91	3	outlines	outline	VERB
inlawrev-3463	91	4	the	the	DET
inlawrev-3463	91	5	history	history	NOUN
inlawrev-3463	91	6	of	of	ADP
inlawrev-3463	91	7	circuit	circuit	NOUN
inlawrev-3463	91	8	courts	court	NOUN
inlawrev-3463	91	9	of	of	ADP
inlawrev-3463	91	10	appeals	appeal	NOUN
inlawrev-3463	91	11	'	'	PART
inlawrev-3463	91	12	disclosure	disclosure	NOUN
inlawrev-3463	91	13	decisions	decision	NOUN
inlawrev-3463	91	14	under	under	ADP
inlawrev-3463	91	15	erisa	erisa	NOUN
inlawrev-3463	91	16	and	and	CCONJ
inlawrev-3463	91	17	how	how	SCONJ
inlawrev-3463	91	18	the	the	DET
inlawrev-3463	91	19	courts	court	NOUN
inlawrev-3463	91	20	have	have	AUX
inlawrev-3463	91	21	incrementally	incrementally	ADV
inlawrev-3463	91	22	increased	increase	VERB
inlawrev-3463	91	23	the	the	DET
inlawrev-3463	91	24	disclosure	disclosure	NOUN
inlawrev-3463	91	25	burdens	burden	NOUN
inlawrev-3463	91	26	on	on	ADP
inlawrev-3463	91	27	businesses	business	NOUN
inlawrev-3463	91	28	over	over	ADP
inlawrev-3463	91	29	time	time	NOUN
inlawrev-3463	91	30	.	.	PUNCT
inlawrev-3463	92	1	part	part	NOUN
inlawrev-3463	92	2	iii	iii	NUM
inlawrev-3463	92	3	examines	examine	VERB
inlawrev-3463	92	4	how	how	SCONJ
inlawrev-3463	92	5	changes	change	NOUN
inlawrev-3463	92	6	dictated	dictate	VERB
inlawrev-3463	92	7	by	by	ADP
inlawrev-3463	92	8	the	the	DET
inlawrev-3463	92	9	competitive	competitive	ADJ
inlawrev-3463	92	10	needs	need	NOUN
inlawrev-3463	92	11	of	of	ADP
inlawrev-3463	92	12	business	business	NOUN
inlawrev-3463	92	13	clash	clash	VERB
inlawrev-3463	92	14	with	with	ADP
inlawrev-3463	92	15	the	the	DET
inlawrev-3463	92	16	fiduciary	fiduciary	ADJ
inlawrev-3463	92	17	requirements	requirement	NOUN
inlawrev-3463	92	18	under	under	ADP
inlawrev-3463	92	19	erisa	erisa	NOUN
inlawrev-3463	92	20	as	as	SCONJ
inlawrev-3463	92	21	developed	develop	VERB
inlawrev-3463	92	22	and	and	CCONJ
inlawrev-3463	92	23	expanded	expand	VERB
inlawrev-3463	92	24	by	by	ADP
inlawrev-3463	92	25	the	the	DET
inlawrev-3463	92	26	courts	court	NOUN
inlawrev-3463	92	27	.	.	PUNCT
inlawrev-3463	93	1	part	part	NOUN
inlawrev-3463	93	2	iii	iii	NUM
inlawrev-3463	93	3	then	then	ADV
inlawrev-3463	93	4	concludes	conclude	VERB
inlawrev-3463	93	5	by	by	ADP
inlawrev-3463	93	6	demonstrating	demonstrate	VERB
inlawrev-3463	93	7	how	how	SCONJ
inlawrev-3463	93	8	court	court	NOUN
inlawrev-3463	93	9	rulings	ruling	NOUN
inlawrev-3463	93	10	have	have	AUX
inlawrev-3463	93	11	apparently	apparently	ADV
inlawrev-3463	93	12	influenced	influence	VERB
inlawrev-3463	93	13	company	company	NOUN
inlawrev-3463	93	14	decisions	decision	NOUN
inlawrev-3463	93	15	with	with	ADP
inlawrev-3463	93	16	respect	respect	NOUN
inlawrev-3463	93	17	to	to	ADP
inlawrev-3463	93	18	pension	pension	NOUN
inlawrev-3463	93	19	plan	plan	NOUN
inlawrev-3463	93	20	offerings	offering	NOUN
inlawrev-3463	93	21	.	.	PUNCT
inlawrev-3463	94	1	part	part	NOUN
inlawrev-3463	94	2	iv	iv	NUM
inlawrev-3463	94	3	analyzes	analyze	VERB
inlawrev-3463	94	4	the	the	DET
inlawrev-3463	94	5	initial	initial	ADJ
inlawrev-3463	94	6	bins	bin	NOUN
inlawrev-3463	94	7	decision	decision	NOUN
inlawrev-3463	94	8	and	and	CCONJ
inlawrev-3463	94	9	compares	compare	VERB
inlawrev-3463	94	10	it	it	PRON
inlawrev-3463	94	11	with	with	ADP
inlawrev-3463	94	12	the	the	DET
inlawrev-3463	94	13	holdings	holding	NOUN
inlawrev-3463	94	14	of	of	ADP
inlawrev-3463	94	15	other	other	ADJ
inlawrev-3463	94	16	circuits	circuit	NOUN
inlawrev-3463	94	17	,	,	PUNCT
inlawrev-3463	94	18	contains	contain	VERB
inlawrev-3463	94	19	a	a	DET
inlawrev-3463	94	20	critique	critique	NOUN
inlawrev-3463	94	21	of	of	ADP
inlawrev-3463	94	22	bins	bin	NOUN
inlawrev-3463	94	23	,	,	PUNCT
inlawrev-3463	94	24	and	and	CCONJ
inlawrev-3463	94	25	discusses	discuss	VERB
inlawrev-3463	94	26	disclosure	disclosure	NOUN
inlawrev-3463	94	27	alternatives	alternative	NOUN
inlawrev-3463	94	28	that	that	PRON
inlawrev-3463	94	29	would	would	AUX
inlawrev-3463	94	30	more	more	ADV
inlawrev-3463	94	31	appropriately	appropriately	ADV
inlawrev-3463	94	32	balance	balance	VERB
inlawrev-3463	94	33	the	the	DET
inlawrev-3463	94	34	needs	need	NOUN
inlawrev-3463	94	35	of	of	ADP
inlawrev-3463	94	36	employers	employer	NOUN
inlawrev-3463	94	37	and	and	CCONJ
inlawrev-3463	94	38	plan	plan	VERB
inlawrev-3463	94	39	participants	participant	NOUN
inlawrev-3463	94	40	.	.	PUNCT
inlawrev-3463	95	1	part	part	NOUN
inlawrev-3463	95	2	v	v	ADP
inlawrev-3463	95	3	addresses	address	NOUN
inlawrev-3463	95	4	the	the	DET
inlawrev-3463	95	5	need	need	NOUN
inlawrev-3463	95	6	for	for	ADP
inlawrev-3463	95	7	a	a	DET
inlawrev-3463	95	8	resolution	resolution	NOUN
inlawrev-3463	95	9	of	of	ADP
inlawrev-3463	95	10	the	the	DET
inlawrev-3463	95	11	current	current	ADJ
inlawrev-3463	95	12	split	split	NOUN
inlawrev-3463	95	13	in	in	ADP
inlawrev-3463	95	14	circuit	circuit	NOUN
inlawrev-3463	95	15	court	court	NOUN
inlawrev-3463	95	16	views	view	NOUN
inlawrev-3463	95	17	concerning	concern	VERB
inlawrev-3463	95	18	disclosure	disclosure	NOUN
inlawrev-3463	95	19	under	under	ADP
inlawrev-3463	95	20	erisa	erisa	NOUN
inlawrev-3463	95	21	so	so	SCONJ
inlawrev-3463	95	22	that	that	SCONJ
inlawrev-3463	95	23	the	the	DET
inlawrev-3463	95	24	balance	balance	NOUN
inlawrev-3463	95	25	between	between	ADP
inlawrev-3463	95	26	business	business	NOUN
inlawrev-3463	95	27	needs	need	NOUN
inlawrev-3463	95	28	and	and	CCONJ
inlawrev-3463	95	29	the	the	DET
inlawrev-3463	95	30	protection	protection	NOUN
inlawrev-3463	95	31	of	of	ADP
inlawrev-3463	95	32	plan	plan	NOUN
inlawrev-3463	95	33	participants	participant	NOUN
inlawrev-3463	95	34	originally	originally	ADV
inlawrev-3463	95	35	envisioned	envision	VERB
inlawrev-3463	95	36	by	by	ADP
inlawrev-3463	95	37	congress	congress	PROPN
inlawrev-3463	95	38	can	can	AUX
inlawrev-3463	95	39	be	be	AUX
inlawrev-3463	95	40	restored	restore	VERB
inlawrev-3463	95	41	.	.	PUNCT
inlawrev-3463	96	1	i.	i.	PROPN
inlawrev-3463	96	2	erisa	erisa	PROPN
inlawrev-3463	96	3	a.	a.	PROPN
inlawrev-3463	96	4	origin	origin	NOUN
inlawrev-3463	96	5	the	the	DET
inlawrev-3463	96	6	growth	growth	NOUN
inlawrev-3463	96	7	in	in	ADP
inlawrev-3463	96	8	private	private	ADJ
inlawrev-3463	96	9	pension	pension	NOUN
inlawrev-3463	96	10	plans	plan	NOUN
inlawrev-3463	96	11	was	be	AUX
inlawrev-3463	96	12	spawned	spawn	VERB
inlawrev-3463	96	13	by	by	ADP
inlawrev-3463	96	14	dissatisfaction	dissatisfaction	NOUN
inlawrev-3463	96	15	with	with	ADP
inlawrev-3463	96	16	government	government	NOUN
inlawrev-3463	96	17	retirement	retirement	NOUN
inlawrev-3463	96	18	plans	plan	NOUN
inlawrev-3463	96	19	(	(	PUNCT
inlawrev-3463	96	20	i.e.	i.e.	X
inlawrev-3463	96	21	,	,	PUNCT
inlawrev-3463	96	22	the	the	DET
inlawrev-3463	96	23	social	social	ADJ
inlawrev-3463	96	24	security	security	NOUN
inlawrev-3463	96	25	act	act	NOUN
inlawrev-3463	96	26	and	and	CCONJ
inlawrev-3463	96	27	the	the	DET
inlawrev-3463	96	28	railroad	railroad	NOUN
inlawrev-3463	96	29	retirement	retirement	PROPN
inlawrev-3463	96	30	act	act	PROPN
inlawrev-3463	96	31	)	)	PUNCT
inlawrev-3463	96	32	that	that	PRON
inlawrev-3463	96	33	existed	exist	VERB
inlawrev-3463	96	34	in	in	ADP
inlawrev-3463	96	35	the	the	DET
inlawrev-3463	96	36	1940s	1940	NOUN
inlawrev-3463	96	37	and	and	CCONJ
inlawrev-3463	96	38	by	by	ADP
inlawrev-3463	96	39	employers	employer	NOUN
inlawrev-3463	96	40	'	'	PART
inlawrev-3463	96	41	recognition	recognition	NOUN
inlawrev-3463	96	42	of	of	ADP
inlawrev-3463	96	43	a	a	DET
inlawrev-3463	96	44	responsibility	responsibility	NOUN
inlawrev-3463	96	45	for	for	ADP
inlawrev-3463	96	46	their	their	PRON
inlawrev-3463	96	47	employees	employee	NOUN
inlawrev-3463	96	48	'	'	PART
inlawrev-3463	96	49	welfare	welfare	NOUN
inlawrev-3463	96	50	beyond	beyond	ADP
inlawrev-3463	96	51	retirement	retirement	NOUN
inlawrev-3463	96	52	.	.	PUNCT
inlawrev-3463	97	1	26	26	NUM
inlawrev-3463	97	2	experience	experience	NOUN
inlawrev-3463	97	3	demonstrated	demonstrate	VERB
inlawrev-3463	97	4	that	that	SCONJ
inlawrev-3463	97	5	existing	exist	VERB
inlawrev-3463	97	6	regulations	regulation	NOUN
inlawrev-3463	97	7	were	be	AUX
inlawrev-3463	97	8	unable	unable	ADJ
inlawrev-3463	97	9	to	to	PART
inlawrev-3463	97	10	adequately	adequately	ADV
inlawrev-3463	97	11	protect	protect	VERB
inlawrev-3463	97	12	the	the	DET
inlawrev-3463	97	13	rights	right	NOUN
inlawrev-3463	97	14	of	of	ADP
inlawrev-3463	97	15	workers	worker	NOUN
inlawrev-3463	97	16	with	with	ADP
inlawrev-3463	97	17	respect	respect	NOUN
inlawrev-3463	97	18	to	to	ADP
inlawrev-3463	97	19	their	their	PRON
inlawrev-3463	97	20	employers	employer	NOUN
inlawrev-3463	97	21	'	'	PART
inlawrev-3463	97	22	pension	pension	NOUN
inlawrev-3463	97	23	plans	plan	NOUN
inlawrev-3463	97	24	.	.	PUNCT
inlawrev-3463	98	1	27	27	NUM
inlawrev-3463	98	2	many	many	ADJ
inlawrev-3463	98	3	employees	employee	NOUN
inlawrev-3463	98	4	were	be	AUX
inlawrev-3463	98	5	reaching	reach	VERB
inlawrev-3463	98	6	retirement	retirement	NOUN
inlawrev-3463	98	7	age	age	NOUN
inlawrev-3463	98	8	only	only	ADV
inlawrev-3463	98	9	to	to	PART
inlawrev-3463	98	10	find	find	VERB
inlawrev-3463	98	11	that	that	SCONJ
inlawrev-3463	98	12	promised	promise	VERB
inlawrev-3463	98	13	retirement	retirement	NOUN
inlawrev-3463	98	14	23	23	NUM
inlawrev-3463	98	15	.	.	PUNCT
inlawrev-3463	99	1	see	see	VERB
inlawrev-3463	99	2	29	29	NUM
inlawrev-3463	99	3	u.s.c	u.s.c	ADJ
inlawrev-3463	99	4	.	.	PUNCT
inlawrev-3463	100	1	§	§	PROPN
inlawrev-3463	100	2	1001	1001	NUM
inlawrev-3463	100	3	(	(	PUNCT
inlawrev-3463	100	4	1999	1999	NUM
inlawrev-3463	100	5	)	)	PUNCT
inlawrev-3463	100	6	;	;	PUNCT
inlawrev-3463	100	7	see	see	VERB
inlawrev-3463	100	8	also	also	ADV
inlawrev-3463	100	9	barry	barry	PROPN
inlawrev-3463	100	10	,	,	PUNCT
inlawrev-3463	100	11	supra	supra	PROPN
inlawrev-3463	100	12	note	note	NOUN
inlawrev-3463	100	13	5	5	NUM
inlawrev-3463	100	14	,	,	PUNCT
inlawrev-3463	100	15	at	at	ADP
inlawrev-3463	100	16	2	2	NUM
inlawrev-3463	100	17	.	.	NUM
inlawrev-3463	100	18	24	24	NUM
inlawrev-3463	100	19	.	.	PUNCT
inlawrev-3463	101	1	see	see	VERB
inlawrev-3463	101	2	29	29	NUM
inlawrev-3463	101	3	u.s.c	u.s.c	ADJ
inlawrev-3463	101	4	.	.	PUNCT
inlawrev-3463	102	1	§	§	PROPN
inlawrev-3463	102	2	1002(1	1002(1	NUM
inlawrev-3463	102	3	)	)	PUNCT
inlawrev-3463	102	4	(	(	PUNCT
inlawrev-3463	102	5	2000	2000	NUM
inlawrev-3463	102	6	)	)	PUNCT
inlawrev-3463	102	7	.	.	PUNCT
inlawrev-3463	103	1	plans	plan	NOUN
inlawrev-3463	103	2	other	other	ADJ
inlawrev-3463	103	3	than	than	ADP
inlawrev-3463	103	4	pension	pension	NOUN
inlawrev-3463	103	5	plans	plan	NOUN
inlawrev-3463	103	6	are	be	AUX
inlawrev-3463	103	7	generally	generally	ADV
inlawrev-3463	103	8	referred	refer	VERB
inlawrev-3463	103	9	to	to	ADP
inlawrev-3463	103	10	as	as	ADP
inlawrev-3463	103	11	welfare	welfare	NOUN
inlawrev-3463	103	12	benefit	benefit	NOUN
inlawrev-3463	103	13	plans	plan	NOUN
inlawrev-3463	103	14	,	,	PUNCT
inlawrev-3463	103	15	and	and	CCONJ
inlawrev-3463	103	16	include	include	VERB
inlawrev-3463	103	17	health	health	NOUN
inlawrev-3463	103	18	and	and	CCONJ
inlawrev-3463	103	19	disability	disability	NOUN
inlawrev-3463	103	20	benefit	benefit	NOUN
inlawrev-3463	103	21	plans	plan	NOUN
inlawrev-3463	103	22	.	.	PUNCT
inlawrev-3463	104	1	25	25	NUM
inlawrev-3463	104	2	.	.	PUNCT
inlawrev-3463	104	3	see	see	VERB
inlawrev-3463	104	4	bixler	bixler	PROPN
inlawrev-3463	104	5	v.	v.	ADP
inlawrev-3463	104	6	cent	cent	NOUN
inlawrev-3463	104	7	.	.	PUNCT
inlawrev-3463	105	1	pa	pa	PROPN
inlawrev-3463	105	2	.	.	PROPN
inlawrev-3463	106	1	teamsters	teamsters	PROPN
inlawrev-3463	106	2	health	health	PROPN
inlawrev-3463	106	3	&	&	CCONJ
inlawrev-3463	106	4	welfare	welfare	PROPN
inlawrev-3463	106	5	fund	fund	PROPN
inlawrev-3463	106	6	,	,	PUNCT
inlawrev-3463	106	7	12	12	NUM
inlawrev-3463	106	8	f.3d	f.3d	NUM
inlawrev-3463	106	9	1292	1292	NUM
inlawrev-3463	106	10	(	(	PUNCT
inlawrev-3463	106	11	3d	3d	NUM
inlawrev-3463	106	12	cir	cir	NOUN
inlawrev-3463	106	13	.	.	PROPN
inlawrev-3463	106	14	1993	1993	NUM
inlawrev-3463	106	15	)	)	PUNCT
inlawrev-3463	107	1	;	;	PUNCT
inlawrev-3463	108	1	eddy	eddy	PROPN
inlawrev-3463	108	2	v.	v.	ADP
inlawrev-3463	108	3	colonial	colonial	ADJ
inlawrev-3463	108	4	life	life	NOUN
inlawrev-3463	108	5	ins	ins	PROPN
inlawrev-3463	108	6	.	.	PUNCT
inlawrev-3463	108	7	co.	co.	PROPN
inlawrev-3463	108	8	,	,	PUNCT
inlawrev-3463	108	9	919	919	NUM
inlawrev-3463	108	10	f.2d	f.2d	SYM
inlawrev-3463	108	11	747	747	NUM
inlawrev-3463	108	12	(	(	PUNCT
inlawrev-3463	108	13	d.c	d.c	PROPN
inlawrev-3463	108	14	.	.	PROPN
inlawrev-3463	108	15	cir	cir	PROPN
inlawrev-3463	108	16	.	.	PROPN
inlawrev-3463	108	17	1990	1990	NUM
inlawrev-3463	108	18	)	)	PUNCT
inlawrev-3463	108	19	.	.	PUNCT
inlawrev-3463	109	1	26	26	NUM
inlawrev-3463	109	2	.	.	PUNCT
inlawrev-3463	109	3	see	see	VERB
inlawrev-3463	109	4	h.r	h.r	PROPN
inlawrev-3463	109	5	.	.	PROPN
inlawrev-3463	109	6	rep	rep	PROPN
inlawrev-3463	109	7	.	.	PROPN
inlawrev-3463	110	1	no	no	INTJ
inlawrev-3463	110	2	.	.	PROPN
inlawrev-3463	111	1	93	93	NUM
inlawrev-3463	111	2	-	-	SYM
inlawrev-3463	111	3	533	533	NUM
inlawrev-3463	111	4	,	,	PUNCT
inlawrev-3463	111	5	pt	pt	NOUN
inlawrev-3463	111	6	.	.	PROPN
inlawrev-3463	111	7	2	2	NUM
inlawrev-3463	111	8	,	,	PUNCT
inlawrev-3463	111	9	at	at	ADP
inlawrev-3463	111	10	2	2	NUM
inlawrev-3463	111	11	(	(	PUNCT
inlawrev-3463	111	12	1	1	NUM
inlawrev-3463	111	13	974	974	NUM
inlawrev-3463	111	14	)	)	PUNCT
inlawrev-3463	112	1	(	(	PUNCT
inlawrev-3463	112	2	providing	provide	VERB
inlawrev-3463	112	3	background	background	NOUN
inlawrev-3463	112	4	)	)	PUNCT
inlawrev-3463	112	5	,	,	PUNCT
inlawrev-3463	112	6	reprinted	reprint	VERB
inlawrev-3463	112	7	in	in	ADP
inlawrev-3463	112	8	1974	1974	NUM
inlawrev-3463	112	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	112	10	.	.	PUNCT
inlawrev-3463	112	11	4639	4639	NUM
inlawrev-3463	112	12	,	,	PUNCT
inlawrev-3463	112	13	1973	1973	NUM
inlawrev-3463	112	14	wl	wl	SYM
inlawrev-3463	112	15	12549	12549	NUM
inlawrev-3463	112	16	.	.	PUNCT
inlawrev-3463	113	1	27	27	NUM
inlawrev-3463	113	2	.	.	PUNCT
inlawrev-3463	114	1	see	see	VERB
inlawrev-3463	114	2	i	i	PRON
inlawrev-3463	114	3	d.	d.	PROPN
inlawrev-3463	114	4	at	at	ADP
inlawrev-3463	114	5	4	4	NUM
inlawrev-3463	114	6	.	.	NUM
inlawrev-3463	114	7	2001	2001	NUM
inlawrev-3463	114	8	]	]	PUNCT
inlawrev-3463	115	1	erisa	erisa	NOUN
inlawrev-3463	115	2	disclosure	disclosure	NOUN
inlawrev-3463	115	3	decisions	decision	NOUN
inlawrev-3463	115	4	505	505	NUM
inlawrev-3463	115	5	funds	fund	NOUN
inlawrev-3463	115	6	were	be	AUX
inlawrev-3463	115	7	nonexistent	nonexistent	ADJ
inlawrev-3463	115	8	either	either	CCONJ
inlawrev-3463	115	9	because	because	SCONJ
inlawrev-3463	115	10	of	of	ADP
inlawrev-3463	115	11	improper	improper	ADJ
inlawrev-3463	115	12	funding	funding	NOUN
inlawrev-3463	115	13	by	by	ADP
inlawrev-3463	115	14	the	the	DET
inlawrev-3463	115	15	employer	employer	NOUN
inlawrev-3463	115	16	or	or	CCONJ
inlawrev-3463	115	17	because	because	SCONJ
inlawrev-3463	115	18	the	the	DET
inlawrev-3463	115	19	company	company	NOUN
inlawrev-3463	115	20	was	be	AUX
inlawrev-3463	115	21	in	in	ADP
inlawrev-3463	115	22	financial	financial	ADJ
inlawrev-3463	115	23	trouble.28	trouble.28	NOUN
inlawrev-3463	115	24	erisa	erisa	NOUN
inlawrev-3463	115	25	was	be	AUX
inlawrev-3463	115	26	enacted	enact	VERB
inlawrev-3463	115	27	in	in	ADP
inlawrev-3463	115	28	1974	1974	NUM
inlawrev-3463	115	29	to	to	PART
inlawrev-3463	115	30	provide	provide	VERB
inlawrev-3463	115	31	for	for	ADP
inlawrev-3463	115	32	disclosures	disclosure	NOUN
inlawrev-3463	115	33	and	and	CCONJ
inlawrev-3463	115	34	safeguards	safeguard	NOUN
inlawrev-3463	115	35	"	"	PUNCT
inlawrev-3463	115	36	with	with	ADP
inlawrev-3463	115	37	respect	respect	NOUN
inlawrev-3463	115	38	to	to	ADP
inlawrev-3463	115	39	the	the	DET
inlawrev-3463	115	40	establishment	establishment	NOUN
inlawrev-3463	115	41	,	,	PUNCT
inlawrev-3463	115	42	operation	operation	NOUN
inlawrev-3463	115	43	,	,	PUNCT
inlawrev-3463	115	44	and	and	CCONJ
inlawrev-3463	115	45	administration	administration	NOUN
inlawrev-3463	115	46	"	"	PUNCT
inlawrev-3463	115	47	of	of	ADP
inlawrev-3463	115	48	retirement	retirement	NOUN
inlawrev-3463	115	49	plans	plan	NOUN
inlawrev-3463	115	50	.	.	PUNCT
inlawrev-3463	116	1	29	29	NUM
inlawrev-3463	116	2	b.	b.	NOUN
inlawrev-3463	116	3	purpose	purpose	NOUN
inlawrev-3463	116	4	oferisa	oferisa	PROPN
inlawrev-3463	116	5	congress	congress	PROPN
inlawrev-3463	116	6	'	'	PART
inlawrev-3463	116	7	main	main	ADJ
inlawrev-3463	116	8	purpose	purpose	NOUN
inlawrev-3463	116	9	in	in	ADP
inlawrev-3463	116	10	enacting	enact	VERB
inlawrev-3463	116	11	erisa	erisa	NOUN
inlawrev-3463	116	12	was	be	AUX
inlawrev-3463	116	13	"	"	PUNCT
inlawrev-3463	116	14	to	to	PART
inlawrev-3463	116	15	ensure	ensure	VERB
inlawrev-3463	116	16	that	that	SCONJ
inlawrev-3463	116	17	workers	worker	NOUN
inlawrev-3463	116	18	receive	receive	VERB
inlawrev-3463	116	19	promised	promise	VERB
inlawrev-3463	116	20	pension	pension	NOUN
inlawrev-3463	116	21	benefits	benefit	NOUN
inlawrev-3463	116	22	upon	upon	SCONJ
inlawrev-3463	116	23	retirement	retirement	NOUN
inlawrev-3463	116	24	.	.	PUNCT
inlawrev-3463	116	25	"	"	PUNCT
inlawrev-3463	117	1	30	30	NUM
inlawrev-3463	117	2	to	to	PART
inlawrev-3463	117	3	achieve	achieve	VERB
inlawrev-3463	117	4	this	this	DET
inlawrev-3463	117	5	goal	goal	NOUN
inlawrev-3463	117	6	,	,	PUNCT
inlawrev-3463	117	7	congress	congress	PROPN
inlawrev-3463	117	8	established	establish	VERB
inlawrev-3463	117	9	statutory	statutory	ADJ
inlawrev-3463	117	10	procedures	procedure	NOUN
inlawrev-3463	117	11	in	in	ADP
inlawrev-3463	117	12	erisa	erisa	NOUN
inlawrev-3463	117	13	to	to	PART
inlawrev-3463	117	14	regulate	regulate	VERB
inlawrev-3463	117	15	plan	plan	NOUN
inlawrev-3463	117	16	funding	funding	NOUN
inlawrev-3463	117	17	and	and	CCONJ
inlawrev-3463	117	18	required	require	VERB
inlawrev-3463	117	19	that	that	SCONJ
inlawrev-3463	117	20	participants	participant	NOUN
inlawrev-3463	117	21	'	'	PART
inlawrev-3463	117	22	benefits	benefit	NOUN
inlawrev-3463	117	23	become	become	VERB
inlawrev-3463	117	24	nonforfeitable	nonforfeitable	ADJ
inlawrev-3463	117	25	upon	upon	SCONJ
inlawrev-3463	117	26	normal	normal	ADJ
inlawrev-3463	117	27	retirement	retirement	NOUN
inlawrev-3463	117	28	age	age	NOUN
inlawrev-3463	117	29	.	.	PUNCT
inlawrev-3463	118	1	31	31	NUM
inlawrev-3463	118	2	erisa	erisa	NOUN
inlawrev-3463	118	3	also	also	ADV
inlawrev-3463	118	4	established	establish	VERB
inlawrev-3463	118	5	minimum	minimum	NOUN
inlawrev-3463	118	6	standards	standard	NOUN
inlawrev-3463	118	7	of	of	ADP
inlawrev-3463	118	8	fiduciary	fiduciary	ADJ
inlawrev-3463	118	9	conduct	conduct	NOUN
inlawrev-3463	118	10	32	32	NUM
inlawrev-3463	118	11	for	for	ADP
inlawrev-3463	118	12	those	those	PRON
inlawrev-3463	118	13	administering	administer	VERB
inlawrev-3463	118	14	retirement	retirement	NOUN
inlawrev-3463	118	15	plans	plan	NOUN
inlawrev-3463	118	16	and	and	CCONJ
inlawrev-3463	118	17	for	for	ADP
inlawrev-3463	118	18	"	"	PUNCT
inlawrev-3463	118	19	public	public	ADJ
inlawrev-3463	118	20	disclosure	disclosure	NOUN
inlawrev-3463	118	21	of	of	ADP
inlawrev-3463	118	22	the	the	DET
inlawrev-3463	118	23	plan	plan	NOUN
inlawrev-3463	118	24	's	's	PART
inlawrev-3463	118	25	administrative	administrative	ADJ
inlawrev-3463	118	26	and	and	CCONJ
inlawrev-3463	118	27	financial	financial	ADJ
inlawrev-3463	118	28	affairs	affair	NOUN
inlawrev-3463	118	29	.	.	PUNCT
inlawrev-3463	118	30	"	"	PUNCT
inlawrev-3463	119	1	33	33	NUM
inlawrev-3463	119	2	to	to	PART
inlawrev-3463	119	3	enable	enable	VERB
inlawrev-3463	119	4	plan	plan	NOUN
inlawrev-3463	119	5	participants	participant	NOUN
inlawrev-3463	119	6	to	to	PART
inlawrev-3463	119	7	enforce	enforce	VERB
inlawrev-3463	119	8	their	their	PRON
inlawrev-3463	119	9	rights	right	NOUN
inlawrev-3463	119	10	under	under	ADP
inlawrev-3463	119	11	erisa	erisa	NOUN
inlawrev-3463	119	12	,	,	PUNCT
inlawrev-3463	119	13	including	include	VERB
inlawrev-3463	119	14	its	its	PRON
inlawrev-3463	119	15	disclosure	disclosure	NOUN
inlawrev-3463	119	16	and	and	CCONJ
inlawrev-3463	119	17	reporting	reporting	NOUN
inlawrev-3463	119	18	requirements	requirement	NOUN
inlawrev-3463	119	19	,	,	PUNCT
inlawrev-3463	119	20	congress	congress	PROPN
inlawrev-3463	119	21	provided	provide	VERB
inlawrev-3463	119	22	them	they	PRON
inlawrev-3463	119	23	access	access	NOUN
inlawrev-3463	119	24	to	to	ADP
inlawrev-3463	119	25	the	the	DET
inlawrev-3463	119	26	federal	federal	ADJ
inlawrev-3463	119	27	courts	court	NOUN
inlawrev-3463	119	28	.	.	PUNCT
inlawrev-3463	120	1	34	34	NUM
inlawrev-3463	120	2	however	however	ADV
inlawrev-3463	120	3	,	,	PUNCT
inlawrev-3463	120	4	congress	congress	PROPN
inlawrev-3463	120	5	also	also	ADV
inlawrev-3463	120	6	recognized	recognize	VERB
inlawrev-3463	120	7	that	that	SCONJ
inlawrev-3463	120	8	because	because	SCONJ
inlawrev-3463	120	9	employers	employer	NOUN
inlawrev-3463	120	10	are	be	AUX
inlawrev-3463	120	11	not	not	PART
inlawrev-3463	120	12	required	require	VERB
inlawrev-3463	120	13	to	to	PART
inlawrev-3463	120	14	offer	offer	VERB
inlawrev-3463	120	15	retirement	retirement	NOUN
inlawrev-3463	120	16	plans	plan	NOUN
inlawrev-3463	120	17	,	,	PUNCT
inlawrev-3463	120	18	it	it	PRON
inlawrev-3463	120	19	is	be	AUX
inlawrev-3463	120	20	important	important	ADJ
inlawrev-3463	120	21	that	that	SCONJ
inlawrev-3463	120	22	employers	employer	NOUN
inlawrev-3463	120	23	be	be	VERB
inlawrev-3463	120	24	able	able	ADJ
inlawrev-3463	120	25	to	to	PART
inlawrev-3463	120	26	administer	administer	VERB
inlawrev-3463	120	27	plans	plan	NOUN
inlawrev-3463	120	28	with	with	ADP
inlawrev-3463	120	29	reasonable	reasonable	ADJ
inlawrev-3463	120	30	expense	expense	NOUN
inlawrev-3463	120	31	so	so	SCONJ
inlawrev-3463	120	32	that	that	SCONJ
inlawrev-3463	120	33	they	they	PRON
inlawrev-3463	120	34	are	be	AUX
inlawrev-3463	120	35	not	not	PART
inlawrev-3463	120	36	discouraged	discourage	VERB
inlawrev-3463	120	37	from	from	ADP
inlawrev-3463	120	38	establishing	establish	VERB
inlawrev-3463	120	39	or	or	CCONJ
inlawrev-3463	120	40	continuing	continue	VERB
inlawrev-3463	120	41	such	such	ADJ
inlawrev-3463	120	42	plans	plan	NOUN
inlawrev-3463	120	43	.	.	PUNCT
inlawrev-3463	121	1	35	35	NUM
inlawrev-3463	121	2	c.	c.	PROPN
inlawrev-3463	121	3	fiduciary	fiduciary	PROPN
inlawrev-3463	121	4	duties	duty	NOUN
inlawrev-3463	121	5	erisa	erisa	PROPN
inlawrev-3463	121	6	's	's	PART
inlawrev-3463	121	7	fiduciary	fiduciary	ADJ
inlawrev-3463	121	8	duties	duty	NOUN
inlawrev-3463	121	9	are	be	AUX
inlawrev-3463	121	10	based	base	VERB
inlawrev-3463	121	11	on	on	ADP
inlawrev-3463	121	12	the	the	DET
inlawrev-3463	121	13	common	common	ADJ
inlawrev-3463	121	14	law	law	NOUN
inlawrev-3463	121	15	of	of	ADP
inlawrev-3463	121	16	trusts	trust	NOUN
inlawrev-3463	121	17	,	,	PUNCT
inlawrev-3463	121	18	which	which	PRON
inlawrev-3463	121	19	governed	govern	VERB
inlawrev-3463	121	20	most	most	ADJ
inlawrev-3463	121	21	benefit	benefit	NOUN
inlawrev-3463	121	22	plans	plan	NOUN
inlawrev-3463	121	23	before	before	ADP
inlawrev-3463	121	24	erisa	erisa	NOUN
inlawrev-3463	121	25	's	's	PART
inlawrev-3463	121	26	enactment	enactment	NOUN
inlawrev-3463	121	27	.	.	PUNCT
inlawrev-3463	122	1	36	36	NUM
inlawrev-3463	122	2	however	however	ADV
inlawrev-3463	122	3	,	,	PUNCT
inlawrev-3463	122	4	the	the	DET
inlawrev-3463	122	5	u.s	u.s	PROPN
inlawrev-3463	122	6	.	.	PROPN
inlawrev-3463	122	7	supreme	supreme	PROPN
inlawrev-3463	122	8	court	court	PROPN
inlawrev-3463	122	9	in	in	ADP
inlawrev-3463	122	10	varity	varity	PROPN
inlawrev-3463	122	11	corp	corp	PROPN
inlawrev-3463	122	12	.	.	PROPN
inlawrev-3463	122	13	v.	v.	PROPN
inlawrev-3463	122	14	howe	howe	PROPN
inlawrev-3463	122	15	instructed	instruct	VERB
inlawrev-3463	122	16	that	that	SCONJ
inlawrev-3463	122	17	trust	trust	NOUN
inlawrev-3463	122	18	law	law	NOUN
inlawrev-3463	122	19	is	be	AUX
inlawrev-3463	122	20	only	only	ADV
inlawrev-3463	122	21	a	a	DET
inlawrev-3463	122	22	"	"	PUNCT
inlawrev-3463	122	23	starting	starting	NOUN
inlawrev-3463	122	24	point	point	NOUN
inlawrev-3463	122	25	"	"	PUNCT
inlawrev-3463	122	26	and	and	CCONJ
inlawrev-3463	122	27	that	that	SCONJ
inlawrev-3463	122	28	courts	court	NOUN
inlawrev-3463	122	29	must	must	AUX
inlawrev-3463	122	30	determine	determine	VERB
inlawrev-3463	122	31	when	when	SCONJ
inlawrev-3463	122	32	the	the	DET
inlawrev-3463	122	33	purposes	purpose	NOUN
inlawrev-3463	122	34	of	of	ADP
inlawrev-3463	122	35	erisa	erisa	NOUN
inlawrev-3463	122	36	depart	depart	NOUN
inlawrev-3463	122	37	from	from	ADP
inlawrev-3463	122	38	trust	trust	NOUN
inlawrev-3463	122	39	law	law	NOUN
inlawrev-3463	122	40	requirements	requirement	NOUN
inlawrev-3463	122	41	under	under	ADP
inlawrev-3463	122	42	the	the	DET
inlawrev-3463	122	43	common	common	ADJ
inlawrev-3463	122	44	law.37	law.37	NOUN
inlawrev-3463	122	45	erisa	erisa	NOUN
inlawrev-3463	122	46	specifies	specifie	NOUN
inlawrev-3463	122	47	that	that	SCONJ
inlawrev-3463	122	48	a	a	DET
inlawrev-3463	122	49	fiduciary	fiduciary	NOUN
inlawrev-3463	122	50	will	will	AUX
inlawrev-3463	122	51	use	use	VERB
inlawrev-3463	122	52	a	a	DET
inlawrev-3463	122	53	"	"	PUNCT
inlawrev-3463	122	54	[	[	X
inlawrev-3463	122	55	p]rudent	p]rudent	ADP
inlawrev-3463	122	56	man	man	NOUN
inlawrev-3463	122	57	standard	standard	NOUN
inlawrev-3463	122	58	of	of	ADP
inlawrev-3463	122	59	care	care	NOUN
inlawrev-3463	122	60	"	"	PUNCT
inlawrev-3463	122	61	and	and	CCONJ
inlawrev-3463	122	62	will	will	AUX
inlawrev-3463	122	63	"	"	PUNCT
inlawrev-3463	122	64	discharge	discharge	VERB
inlawrev-3463	122	65	his	his	PRON
inlawrev-3463	122	66	duties	duty	NOUN
inlawrev-3463	122	67	with	with	ADP
inlawrev-3463	122	68	respect	respect	NOUN
inlawrev-3463	122	69	to	to	ADP
inlawrev-3463	122	70	a	a	DET
inlawrev-3463	122	71	plan	plan	NOUN
inlawrev-3463	122	72	solely	solely	ADV
inlawrev-3463	122	73	in	in	ADP
inlawrev-3463	122	74	the	the	DET
inlawrev-3463	122	75	interest	interest	NOUN
inlawrev-3463	122	76	of	of	ADP
inlawrev-3463	122	77	the	the	DET
inlawrev-3463	122	78	participants	participant	NOUN
inlawrev-3463	122	79	and	and	CCONJ
inlawrev-3463	122	80	beneficiaries	beneficiary	NOUN
inlawrev-3463	122	81	.	.	PUNCT
inlawrev-3463	122	82	"	"	PUNCT
inlawrev-3463	123	1	38	38	NUM
inlawrev-3463	123	2	a	a	DET
inlawrev-3463	123	3	fiduciary	fiduciary	NOUN
inlawrev-3463	123	4	must	must	AUX
inlawrev-3463	123	5	also	also	ADV
inlawrev-3463	123	6	act	act	VERB
inlawrev-3463	123	7	"	"	PUNCT
inlawrev-3463	123	8	for	for	ADP
inlawrev-3463	123	9	the	the	DET
inlawrev-3463	123	10	exclusive	exclusive	ADJ
inlawrev-3463	123	11	purpose	purpose	NOUN
inlawrev-3463	123	12	of	of	ADP
inlawrev-3463	123	13	:	:	PUNCT
inlawrev-3463	123	14	(	(	PUNCT
inlawrev-3463	123	15	i	i	NOUN
inlawrev-3463	123	16	)	)	PUNCT
inlawrev-3463	123	17	providing	provide	VERB
inlawrev-3463	123	18	benefits	benefit	NOUN
inlawrev-3463	123	19	to	to	ADP
inlawrev-3463	123	20	participants	participant	NOUN
inlawrev-3463	123	21	and	and	CCONJ
inlawrev-3463	123	22	their	their	PRON
inlawrev-3463	123	23	beneficiaries	beneficiary	NOUN
inlawrev-3463	123	24	;	;	PUNCT
inlawrev-3463	123	25	and	and	CCONJ
inlawrev-3463	123	26	(	(	PUNCT
inlawrev-3463	123	27	ii	ii	NOUN
inlawrev-3463	123	28	)	)	PUNCT
inlawrev-3463	123	29	defraying	defray	VERB
inlawrev-3463	123	30	28	28	NUM
inlawrev-3463	123	31	.	.	PUNCT
inlawrev-3463	124	1	see	see	VERB
inlawrev-3463	124	2	i	i	PRON
inlawrev-3463	124	3	d.	d.	PROPN
inlawrev-3463	124	4	at	at	ADP
inlawrev-3463	124	5	5	5	NUM
inlawrev-3463	124	6	.	.	PROPN
inlawrev-3463	124	7	29	29	NUM
inlawrev-3463	124	8	.	.	PUNCT
inlawrev-3463	125	1	29u.s.c	29u.s.c	NUM
inlawrev-3463	125	2	.	.	PUNCT
inlawrev-3463	126	1	§	§	PROPN
inlawrev-3463	126	2	1001(a	1001(a	NUM
inlawrev-3463	126	3	)	)	PUNCT
inlawrev-3463	126	4	(	(	PUNCT
inlawrev-3463	126	5	1999	1999	NUM
inlawrev-3463	126	6	)	)	PUNCT
inlawrev-3463	126	7	.	.	PUNCT
inlawrev-3463	127	1	30	30	NUM
inlawrev-3463	127	2	.	.	PUNCT
inlawrev-3463	127	3	dade	dade	PROPN
inlawrev-3463	127	4	v.	v.	ADP
inlawrev-3463	127	5	n.	n.	PROPN
inlawrev-3463	127	6	am	am	PROPN
inlawrev-3463	127	7	.	.	PUNCT
inlawrev-3463	128	1	philips	philips	PROPN
inlawrev-3463	128	2	corp	corp	PROPN
inlawrev-3463	128	3	.	.	PROPN
inlawrev-3463	128	4	,	,	PUNCT
inlawrev-3463	128	5	68	68	NUM
inlawrev-3463	128	6	f.3d	f.3d	NUM
inlawrev-3463	128	7	1558	1558	NUM
inlawrev-3463	128	8	,	,	PUNCT
inlawrev-3463	128	9	1562	1562	NUM
inlawrev-3463	128	10	(	(	PUNCT
inlawrev-3463	128	11	3d	3d	PROPN
inlawrev-3463	128	12	cir	cir	NOUN
inlawrev-3463	128	13	.	.	PROPN
inlawrev-3463	128	14	1995	1995	NUM
inlawrev-3463	128	15	)	)	PUNCT
inlawrev-3463	128	16	(	(	PUNCT
inlawrev-3463	128	17	quoting	quote	VERB
inlawrev-3463	128	18	hoover	hoover	PROPN
inlawrev-3463	128	19	v.	v.	PROPN
inlawrev-3463	128	20	cumberland	cumberland	PROPN
inlawrev-3463	128	21	,	,	PUNCT
inlawrev-3463	128	22	md	md	PROPN
inlawrev-3463	128	23	.	.	PROPN
inlawrev-3463	128	24	area	area	PROPN
inlawrev-3463	128	25	teamsters	teamsters	PROPN
inlawrev-3463	128	26	pension	pension	NOUN
inlawrev-3463	128	27	fund	fund	NOUN
inlawrev-3463	128	28	,	,	PUNCT
inlawrev-3463	128	29	756	756	NUM
inlawrev-3463	128	30	f.2d	f.2d	SYM
inlawrev-3463	128	31	977	977	NUM
inlawrev-3463	128	32	,	,	PUNCT
inlawrev-3463	128	33	985	985	NUM
inlawrev-3463	128	34	(	(	PUNCT
inlawrev-3463	128	35	3d	3d	NUM
inlawrev-3463	128	36	cir	cir	NOUN
inlawrev-3463	128	37	.	.	PUNCT
inlawrev-3463	128	38	1985	1985	NUM
inlawrev-3463	128	39	)	)	PUNCT
inlawrev-3463	128	40	)	)	PUNCT
inlawrev-3463	128	41	;	;	PUNCT
inlawrev-3463	128	42	see	see	VERB
inlawrev-3463	128	43	also	also	ADV
inlawrev-3463	128	44	29	29	NUM
inlawrev-3463	128	45	u.s.c	u.s.c	ADJ
inlawrev-3463	128	46	.	.	PUNCT
inlawrev-3463	129	1	§	§	PROPN
inlawrev-3463	129	2	1001	1001	NUM
inlawrev-3463	129	3	(	(	PUNCT
inlawrev-3463	129	4	1999	1999	NUM
inlawrev-3463	129	5	)	)	PUNCT
inlawrev-3463	129	6	.	.	PUNCT
inlawrev-3463	130	1	31	31	NUM
inlawrev-3463	130	2	.	.	PUNCT
inlawrev-3463	130	3	see	see	VERB
inlawrev-3463	130	4	29	29	NUM
inlawrev-3463	130	5	u.s.c	u.s.c	ADJ
inlawrev-3463	130	6	.	.	PUNCT
inlawrev-3463	131	1	§	§	PROPN
inlawrev-3463	131	2	1001	1001	NUM
inlawrev-3463	131	3	.	.	PUNCT
inlawrev-3463	132	1	32	32	NUM
inlawrev-3463	132	2	.	.	PUNCT
inlawrev-3463	133	1	see	see	VERB
inlawrev-3463	133	2	i	i	PRON
inlawrev-3463	133	3	d.	d.	PROPN
inlawrev-3463	133	4	§	§	PROPN
inlawrev-3463	133	5	1104	1104	PROPN
inlawrev-3463	133	6	.	.	PUNCT
inlawrev-3463	134	1	33	33	NUM
inlawrev-3463	134	2	.	.	PUNCT
inlawrev-3463	135	1	h.r	h.r	PROPN
inlawrev-3463	135	2	.	.	PROPN
inlawrev-3463	135	3	rep	rep	PROPN
inlawrev-3463	135	4	.	.	PROPN
inlawrev-3463	135	5	no	no	INTJ
inlawrev-3463	135	6	.	.	PROPN
inlawrev-3463	136	1	93	93	NUM
inlawrev-3463	136	2	-	-	SYM
inlawrev-3463	136	3	533	533	NUM
inlawrev-3463	136	4	,	,	PUNCT
inlawrev-3463	136	5	pt	pt	NOUN
inlawrev-3463	136	6	.	.	PROPN
inlawrev-3463	136	7	7	7	NUM
inlawrev-3463	136	8	,	,	PUNCT
inlawrev-3463	136	9	at	at	ADP
inlawrev-3463	136	10	17	17	NUM
inlawrev-3463	136	11	(	(	PUNCT
inlawrev-3463	136	12	1974	1974	NUM
inlawrev-3463	136	13	)	)	PUNCT
inlawrev-3463	136	14	,	,	PUNCT
inlawrev-3463	136	15	reprinted	reprint	VERB
inlawrev-3463	136	16	in	in	ADP
inlawrev-3463	136	17	1974	1974	NUM
inlawrev-3463	136	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	136	19	.	.	PUNCT
inlawrev-3463	136	20	4639	4639	NUM
inlawrev-3463	136	21	,	,	PUNCT
inlawrev-3463	136	22	1973	1973	NUM
inlawrev-3463	136	23	wl	wl	SYM
inlawrev-3463	136	24	12549	12549	NUM
inlawrev-3463	136	25	.	.	PUNCT
inlawrev-3463	137	1	34	34	NUM
inlawrev-3463	137	2	.	.	PUNCT
inlawrev-3463	137	3	see	see	VERB
inlawrev-3463	137	4	29	29	NUM
inlawrev-3463	137	5	u.s.c	u.s.c	ADJ
inlawrev-3463	137	6	.	.	PUNCT
inlawrev-3463	138	1	§	§	PROPN
inlawrev-3463	138	2	1001(b	1001(b	NUM
inlawrev-3463	138	3	)	)	PUNCT
inlawrev-3463	138	4	.	.	PUNCT
inlawrev-3463	139	1	35	35	NUM
inlawrev-3463	139	2	.	.	PUNCT
inlawrev-3463	140	1	see	see	VERB
inlawrev-3463	140	2	i	i	PRON
inlawrev-3463	140	3	d.	d.	PROPN
inlawrev-3463	140	4	§	§	PROPN
inlawrev-3463	140	5	1104(a)(l)(a)(ii	1104(a)(l)(a)(ii	PROPN
inlawrev-3463	140	6	)	)	PUNCT
inlawrev-3463	140	7	.	.	PUNCT
inlawrev-3463	141	1	36	36	NUM
inlawrev-3463	141	2	.	.	PUNCT
inlawrev-3463	142	1	see	see	VERB
inlawrev-3463	142	2	varity	varity	PROPN
inlawrev-3463	142	3	corp	corp	PROPN
inlawrev-3463	142	4	.	.	PROPN
inlawrev-3463	143	1	v.	v.	PROPN
inlawrev-3463	143	2	howe	howe	PROPN
inlawrev-3463	143	3	,	,	PUNCT
inlawrev-3463	143	4	516	516	NUM
inlawrev-3463	143	5	u.s	u.s	PROPN
inlawrev-3463	143	6	.	.	PROPN
inlawrev-3463	143	7	489	489	NUM
inlawrev-3463	143	8	,	,	PUNCT
inlawrev-3463	143	9	496	496	NUM
inlawrev-3463	143	10	(	(	PUNCT
inlawrev-3463	143	11	1996	1996	NUM
inlawrev-3463	143	12	)	)	PUNCT
inlawrev-3463	143	13	.	.	PUNCT
inlawrev-3463	144	1	37	37	NUM
inlawrev-3463	144	2	.	.	X
inlawrev-3463	144	3	mat	mat	NOUN
inlawrev-3463	144	4	497	497	NUM
inlawrev-3463	144	5	.	.	PUNCT
inlawrev-3463	145	1	38	38	NUM
inlawrev-3463	145	2	.	.	NOUN
inlawrev-3463	146	1	29	29	NUM
inlawrev-3463	146	2	u.s.c	u.s.c	ADJ
inlawrev-3463	146	3	.	.	PUNCT
inlawrev-3463	147	1	§	§	PROPN
inlawrev-3463	147	2	1104(a)(1	1104(a)(1	NUM
inlawrev-3463	147	3	)	)	PUNCT
inlawrev-3463	147	4	(	(	PUNCT
inlawrev-3463	147	5	1999	1999	NUM
inlawrev-3463	147	6	)	)	PUNCT
inlawrev-3463	147	7	.	.	PUNCT
inlawrev-3463	148	1	506	506	NUM
inlawrev-3463	148	2	indiana	indiana	NOUN
inlawrev-3463	148	3	law	law	PROPN
inlawrev-3463	148	4	review	review	NOUN
inlawrev-3463	148	5	[	[	X
inlawrev-3463	148	6	vol	vol	NOUN
inlawrev-3463	148	7	.	.	PUNCT
inlawrev-3463	149	1	34:501	34:501	NUM
inlawrev-3463	149	2	reasonable	reasonable	ADJ
inlawrev-3463	149	3	expenses	expense	NOUN
inlawrev-3463	149	4	of	of	ADP
inlawrev-3463	149	5	administering	administer	VERB
inlawrev-3463	149	6	the	the	DET
inlawrev-3463	149	7	plan	plan	NOUN
inlawrev-3463	149	8	.	.	PUNCT
inlawrev-3463	149	9	"	"	PUNCT
inlawrev-3463	150	1	39	39	NUM
inlawrev-3463	150	2	the	the	DET
inlawrev-3463	150	3	act	act	NOUN
inlawrev-3463	150	4	also	also	ADV
inlawrev-3463	150	5	generally	generally	ADV
inlawrev-3463	150	6	requires	require	VERB
inlawrev-3463	150	7	a	a	DET
inlawrev-3463	150	8	fiduciary	fiduciary	NOUN
inlawrev-3463	150	9	to	to	PART
inlawrev-3463	150	10	exercise	exercise	VERB
inlawrev-3463	150	11	prudence	prudence	NOUN
inlawrev-3463	150	12	by	by	ADP
inlawrev-3463	150	13	diversitying	diversitye	VERB
inlawrev-3463	150	14	plan	plan	VERB
inlawrev-3463	150	15	investments	investment	NOUN
inlawrev-3463	150	16	to	to	PART
inlawrev-3463	150	17	minimize	minimize	VERB
inlawrev-3463	150	18	risk	risk	NOUN
inlawrev-3463	150	19	,	,	PUNCT
inlawrev-3463	150	20	unless	unless	SCONJ
inlawrev-3463	150	21	it	it	PRON
inlawrev-3463	150	22	is	be	AUX
inlawrev-3463	150	23	prudent	prudent	ADJ
inlawrev-3463	150	24	not	not	PART
inlawrev-3463	150	25	to	to	PART
inlawrev-3463	150	26	do	do	VERB
inlawrev-3463	150	27	so	so	ADV
inlawrev-3463	150	28	,	,	PUNCT
inlawrev-3463	150	29	and	and	CCONJ
inlawrev-3463	150	30	to	to	PART
inlawrev-3463	150	31	manage	manage	VERB
inlawrev-3463	150	32	the	the	DET
inlawrev-3463	150	33	plan	plan	NOUN
inlawrev-3463	150	34	in	in	ADP
inlawrev-3463	150	35	accordance	accordance	NOUN
inlawrev-3463	150	36	with	with	ADP
inlawrev-3463	150	37	the	the	DET
inlawrev-3463	150	38	instruments	instrument	NOUN
inlawrev-3463	150	39	governing	govern	VERB
inlawrev-3463	150	40	the	the	DET
inlawrev-3463	150	41	plan	plan	NOUN
inlawrev-3463	150	42	.	.	PUNCT
inlawrev-3463	151	1	40	40	NUM
inlawrev-3463	151	2	d.	d.	PROPN
inlawrev-3463	151	3	disclosure	disclosure	NOUN
inlawrev-3463	151	4	requirements	requirement	NOUN
inlawrev-3463	151	5	under	under	ADP
inlawrev-3463	151	6	erisa	erisa	NOUN
inlawrev-3463	151	7	the	the	DET
inlawrev-3463	151	8	disclosure	disclosure	NOUN
inlawrev-3463	151	9	and	and	CCONJ
inlawrev-3463	151	10	reporting	reporting	NOUN
inlawrev-3463	151	11	requirements	requirement	NOUN
inlawrev-3463	151	12	specified	specify	VERB
inlawrev-3463	151	13	under	under	ADP
inlawrev-3463	151	14	erisa	erisa	NOUN
inlawrev-3463	151	15	are	be	AUX
inlawrev-3463	151	16	generally	generally	ADV
inlawrev-3463	151	17	administrative	administrative	ADJ
inlawrev-3463	151	18	and	and	CCONJ
inlawrev-3463	151	19	regulatory	regulatory	ADJ
inlawrev-3463	151	20	in	in	ADP
inlawrev-3463	151	21	nature	nature	NOUN
inlawrev-3463	151	22	.	.	PUNCT
inlawrev-3463	152	1	41	41	NUM
inlawrev-3463	153	1	the	the	DET
inlawrev-3463	153	2	requirements	requirement	NOUN
inlawrev-3463	153	3	include	include	VERB
inlawrev-3463	153	4	a	a	DET
inlawrev-3463	153	5	duty	duty	NOUN
inlawrev-3463	153	6	to	to	PART
inlawrev-3463	153	7	provide	provide	VERB
inlawrev-3463	153	8	participants	participant	NOUN
inlawrev-3463	153	9	and	and	CCONJ
inlawrev-3463	153	10	beneficiaries	beneficiary	NOUN
inlawrev-3463	153	11	with	with	ADP
inlawrev-3463	153	12	summary	summary	NOUN
inlawrev-3463	153	13	descriptions	description	NOUN
inlawrev-3463	153	14	of	of	ADP
inlawrev-3463	153	15	plans	plan	NOUN
inlawrev-3463	153	16	,	,	PUNCT
inlawrev-3463	153	17	financial	financial	ADJ
inlawrev-3463	153	18	reports	report	NOUN
inlawrev-3463	153	19	,	,	PUNCT
inlawrev-3463	153	20	and	and	CCONJ
inlawrev-3463	153	21	other	other	ADJ
inlawrev-3463	153	22	plan	plan	NOUN
inlawrev-3463	153	23	information	information	NOUN
inlawrev-3463	153	24	,	,	PUNCT
inlawrev-3463	153	25	some	some	PRON
inlawrev-3463	153	26	automatically	automatically	ADV
inlawrev-3463	153	27	and	and	CCONJ
inlawrev-3463	153	28	others	other	NOUN
inlawrev-3463	153	29	on	on	ADP
inlawrev-3463	153	30	request	request	NOUN
inlawrev-3463	153	31	by	by	ADP
inlawrev-3463	153	32	a	a	DET
inlawrev-3463	153	33	participant	participant	NOUN
inlawrev-3463	153	34	.	.	PUNCT
inlawrev-3463	154	1	42	42	NUM
inlawrev-3463	154	2	certain	certain	ADJ
inlawrev-3463	154	3	filings	filing	NOUN
inlawrev-3463	154	4	with	with	ADP
inlawrev-3463	154	5	the	the	DET
inlawrev-3463	154	6	government	government	NOUN
inlawrev-3463	154	7	,	,	PUNCT
inlawrev-3463	154	8	such	such	ADJ
inlawrev-3463	154	9	as	as	ADP
inlawrev-3463	154	10	annual	annual	ADJ
inlawrev-3463	154	11	reports	report	NOUN
inlawrev-3463	154	12	or	or	CCONJ
inlawrev-3463	154	13	premium	premium	NOUN
inlawrev-3463	154	14	payment	payment	NOUN
inlawrev-3463	154	15	records	record	NOUN
inlawrev-3463	154	16	to	to	ADP
inlawrev-3463	154	17	the	the	DET
inlawrev-3463	154	18	pension	pension	NOUN
inlawrev-3463	154	19	benefit	benefit	NOUN
inlawrev-3463	154	20	guaranty	guaranty	NOUN
inlawrev-3463	154	21	corporation	corporation	NOUN
inlawrev-3463	154	22	(	(	PUNCT
inlawrev-3463	154	23	"	"	PUNCT
inlawrev-3463	154	24	pbgc	pbgc	X
inlawrev-3463	154	25	"	"	PUNCT
inlawrev-3463	154	26	)	)	PUNCT
inlawrev-3463	154	27	,	,	PUNCT
inlawrev-3463	154	28	are	be	AUX
inlawrev-3463	154	29	also	also	ADV
inlawrev-3463	154	30	required	require	VERB
inlawrev-3463	154	31	.	.	PUNCT
inlawrev-3463	155	1	43	43	NUM
inlawrev-3463	155	2	such	such	ADJ
inlawrev-3463	155	3	reporting	reporting	NOUN
inlawrev-3463	155	4	was	be	AUX
inlawrev-3463	155	5	seen	see	VERB
inlawrev-3463	155	6	as	as	ADP
inlawrev-3463	155	7	a	a	DET
inlawrev-3463	155	8	means	means	NOUN
inlawrev-3463	155	9	to	to	PART
inlawrev-3463	155	10	provide	provide	VERB
inlawrev-3463	155	11	employees	employee	NOUN
inlawrev-3463	155	12	and	and	CCONJ
inlawrev-3463	155	13	the	the	DET
inlawrev-3463	155	14	government	government	NOUN
inlawrev-3463	155	15	with	with	ADP
inlawrev-3463	155	16	enough	enough	ADJ
inlawrev-3463	155	17	information	information	NOUN
inlawrev-3463	155	18	to	to	PART
inlawrev-3463	155	19	know	know	VERB
inlawrev-3463	155	20	whether	whether	SCONJ
inlawrev-3463	155	21	the	the	DET
inlawrev-3463	155	22	plan	plan	NOUN
inlawrev-3463	155	23	was	be	AUX
inlawrev-3463	155	24	being	be	AUX
inlawrev-3463	155	25	properly	properly	ADV
inlawrev-3463	155	26	administered	administer	VERB
inlawrev-3463	155	27	with	with	ADP
inlawrev-3463	155	28	financial	financial	ADJ
inlawrev-3463	155	29	integrity	integrity	NOUN
inlawrev-3463	155	30	.	.	PUNCT
inlawrev-3463	156	1	44	44	NUM
inlawrev-3463	156	2	in	in	ADP
inlawrev-3463	156	3	short	short	ADJ
inlawrev-3463	156	4	,	,	PUNCT
inlawrev-3463	156	5	reporting	reporting	NOUN
inlawrev-3463	156	6	requirements	requirement	NOUN
inlawrev-3463	156	7	were	be	AUX
inlawrev-3463	156	8	intended	intend	VERB
inlawrev-3463	156	9	to	to	PART
inlawrev-3463	156	10	provide	provide	VERB
inlawrev-3463	156	11	employees	employee	NOUN
inlawrev-3463	156	12	with	with	ADP
inlawrev-3463	156	13	enough	enough	ADJ
inlawrev-3463	156	14	information	information	NOUN
inlawrev-3463	156	15	to	to	PART
inlawrev-3463	156	16	reveal	reveal	VERB
inlawrev-3463	156	17	what	what	PRON
inlawrev-3463	156	18	benefits	benefit	NOUN
inlawrev-3463	156	19	will	will	AUX
inlawrev-3463	156	20	be	be	AUX
inlawrev-3463	156	21	received	receive	VERB
inlawrev-3463	156	22	,	,	PUNCT
inlawrev-3463	156	23	what	what	DET
inlawrev-3463	156	24	procedures	procedure	NOUN
inlawrev-3463	156	25	must	must	AUX
inlawrev-3463	156	26	be	be	AUX
inlawrev-3463	156	27	followed	follow	VERB
inlawrev-3463	156	28	,	,	PUNCT
inlawrev-3463	156	29	who	who	PRON
inlawrev-3463	156	30	is	be	AUX
inlawrev-3463	156	31	responsible	responsible	ADJ
inlawrev-3463	156	32	for	for	ADP
inlawrev-3463	156	33	the	the	DET
inlawrev-3463	156	34	plan	plan	NOUN
inlawrev-3463	156	35	,	,	PUNCT
inlawrev-3463	156	36	and	and	CCONJ
inlawrev-3463	156	37	whether	whether	SCONJ
inlawrev-3463	156	38	the	the	DET
inlawrev-3463	156	39	plan	plan	NOUN
inlawrev-3463	156	40	is	be	AUX
inlawrev-3463	156	41	adequately	adequately	ADV
inlawrev-3463	156	42	funded	fund	VERB
inlawrev-3463	156	43	.	.	PUNCT
inlawrev-3463	157	1	45	45	NUM
inlawrev-3463	157	2	e.	e.	PROPN
inlawrev-3463	157	3	enforcement	enforcement	PROPN
inlawrev-3463	157	4	erisa	erisa	PROPN
inlawrev-3463	157	5	contains	contain	VERB
inlawrev-3463	157	6	specific	specific	ADJ
inlawrev-3463	157	7	enforcement	enforcement	NOUN
inlawrev-3463	157	8	procedures	procedure	NOUN
inlawrev-3463	157	9	allowing	allow	VERB
inlawrev-3463	157	10	plan	plan	NOUN
inlawrev-3463	157	11	participants	participant	NOUN
inlawrev-3463	157	12	to	to	PART
inlawrev-3463	157	13	bring	bring	VERB
inlawrev-3463	157	14	private	private	ADJ
inlawrev-3463	157	15	actions	action	NOUN
inlawrev-3463	157	16	for	for	ADP
inlawrev-3463	157	17	violations	violation	NOUN
inlawrev-3463	157	18	of	of	ADP
inlawrev-3463	157	19	the	the	DET
inlawrev-3463	157	20	act	act	NOUN
inlawrev-3463	157	21	in	in	ADP
inlawrev-3463	157	22	order	order	NOUN
inlawrev-3463	157	23	to	to	PART
inlawrev-3463	157	24	recover	recover	VERB
inlawrev-3463	157	25	benefits	benefit	NOUN
inlawrev-3463	157	26	,	,	PUNCT
inlawrev-3463	157	27	enforce	enforce	VERB
inlawrev-3463	157	28	rights	right	NOUN
inlawrev-3463	157	29	under	under	ADP
inlawrev-3463	157	30	the	the	DET
inlawrev-3463	157	31	plan	plan	NOUN
inlawrev-3463	157	32	,	,	PUNCT
inlawrev-3463	157	33	or	or	CCONJ
inlawrev-3463	157	34	clarify	clarify	VERB
inlawrev-3463	157	35	future	future	ADJ
inlawrev-3463	157	36	rights	right	NOUN
inlawrev-3463	157	37	.	.	PUNCT
inlawrev-3463	158	1	46	46	NUM
inlawrev-3463	158	2	beyond	beyond	ADP
inlawrev-3463	158	3	those	those	DET
inlawrev-3463	158	4	specific	specific	ADJ
inlawrev-3463	158	5	requirements	requirement	NOUN
inlawrev-3463	159	1	,	,	PUNCT
inlawrev-3463	159	2	congress	congress	PROPN
inlawrev-3463	159	3	noted	note	VERB
inlawrev-3463	159	4	that	that	SCONJ
inlawrev-3463	159	5	"	"	PUNCT
inlawrev-3463	159	6	a	a	DET
inlawrev-3463	159	7	body	body	NOUN
inlawrev-3463	159	8	of	of	ADP
inlawrev-3463	159	9	federal	federal	ADJ
inlawrev-3463	159	10	substantive	substantive	ADJ
inlawrev-3463	159	11	law	law	NOUN
inlawrev-3463	159	12	will	will	AUX
inlawrev-3463	159	13	be	be	AUX
inlawrev-3463	159	14	developed	develop	VERB
inlawrev-3463	159	15	by	by	ADP
inlawrev-3463	159	16	the	the	DET
inlawrev-3463	159	17	courts	court	NOUN
inlawrev-3463	159	18	to	to	PART
inlawrev-3463	159	19	deal	deal	VERB
inlawrev-3463	159	20	with	with	ADP
inlawrev-3463	159	21	issues	issue	NOUN
inlawrev-3463	159	22	involving	involve	VERB
inlawrev-3463	159	23	rights	right	NOUN
inlawrev-3463	159	24	and	and	CCONJ
inlawrev-3463	159	25	obligations	obligation	NOUN
inlawrev-3463	159	26	under	under	ADP
inlawrev-3463	159	27	private	private	ADJ
inlawrev-3463	159	28	welfare	welfare	NOUN
inlawrev-3463	159	29	and	and	CCONJ
inlawrev-3463	159	30	pension	pension	NOUN
inlawrev-3463	159	31	plans	plan	NOUN
inlawrev-3463	159	32	.	.	PUNCT
inlawrev-3463	159	33	"	"	PUNCT
inlawrev-3463	160	1	47	47	NUM
inlawrev-3463	160	2	prior	prior	ADV
inlawrev-3463	160	3	to	to	ADP
inlawrev-3463	160	4	varity	varity	NOUN
inlawrev-3463	160	5	,	,	PUNCT
inlawrev-3463	160	6	courts	court	NOUN
inlawrev-3463	160	7	had	have	AUX
inlawrev-3463	160	8	held	hold	VERB
inlawrev-3463	160	9	that	that	SCONJ
inlawrev-3463	160	10	remedies	remedy	NOUN
inlawrev-3463	160	11	were	be	AUX
inlawrev-3463	160	12	to	to	PART
inlawrev-3463	160	13	be	be	AUX
inlawrev-3463	160	14	attributed	attribute	VERB
inlawrev-3463	160	15	only	only	ADV
inlawrev-3463	160	16	to	to	ADP
inlawrev-3463	160	17	the	the	DET
inlawrev-3463	160	18	benefit	benefit	NOUN
inlawrev-3463	160	19	plan	plan	NOUN
inlawrev-3463	160	20	at	at	ADP
inlawrev-3463	160	21	issue	issue	NOUN
inlawrev-3463	160	22	,	,	PUNCT
inlawrev-3463	160	23	but	but	CCONJ
inlawrev-3463	160	24	the	the	DET
inlawrev-3463	160	25	court	court	NOUN
inlawrev-3463	160	26	held	hold	VERB
inlawrev-3463	160	27	in	in	ADP
inlawrev-3463	160	28	varity	varity	NOUN
inlawrev-3463	160	29	that	that	SCONJ
inlawrev-3463	160	30	erisa	erisa	NOUN
inlawrev-3463	160	31	's	's	PART
inlawrev-3463	160	32	remedial	remedial	ADJ
inlawrev-3463	160	33	provisions	provision	NOUN
inlawrev-3463	160	34	authorize	authorize	VERB
inlawrev-3463	160	35	lawsuits	lawsuit	NOUN
inlawrev-3463	160	36	for	for	ADP
inlawrev-3463	160	37	individual	individual	ADJ
inlawrev-3463	160	38	relief	relief	NOUN
inlawrev-3463	160	39	.	.	PUNCT
inlawrev-3463	161	1	48	48	NUM
inlawrev-3463	161	2	39	39	NUM
inlawrev-3463	161	3	.	.	PUNCT
inlawrev-3463	162	1	i	i	PRON
inlawrev-3463	162	2	d.	d.	PROPN
inlawrev-3463	162	3	40	40	NUM
inlawrev-3463	162	4	.	.	PUNCT
inlawrev-3463	163	1	see	see	VERB
inlawrev-3463	163	2	i	i	PRON
inlawrev-3463	163	3	d.	d.	PROPN
inlawrev-3463	163	4	but	but	CCONJ
inlawrev-3463	163	5	see	see	VERB
inlawrev-3463	163	6	29	29	NUM
inlawrev-3463	163	7	u.	u.	PROPN
inlawrev-3463	163	8	s.c	s.c	PROPN
inlawrev-3463	163	9	.	.	PUNCT
inlawrev-3463	164	1	§	§	PROPN
inlawrev-3463	164	2	1	1	NUM
inlawrev-3463	164	3	1	1	NUM
inlawrev-3463	164	4	04(c	04(c	NUM
inlawrev-3463	164	5	)	)	PUNCT
inlawrev-3463	164	6	(	(	PUNCT
inlawrev-3463	164	7	1	1	X
inlawrev-3463	164	8	)	)	PUNCT
inlawrev-3463	164	9	(	(	PUNCT
inlawrev-3463	164	10	stating	state	VERB
inlawrev-3463	164	11	that	that	SCONJ
inlawrev-3463	164	12	ifa	ifa	PROPN
inlawrev-3463	164	13	participant	participant	PROPN
inlawrev-3463	164	14	is	be	AUX
inlawrev-3463	164	15	allowed	allow	VERB
inlawrev-3463	164	16	to	to	PART
inlawrev-3463	164	17	exercise	exercise	VERB
inlawrev-3463	164	18	control	control	NOUN
inlawrev-3463	164	19	over	over	ADP
inlawrev-3463	164	20	investments	investment	NOUN
inlawrev-3463	164	21	in	in	ADP
inlawrev-3463	164	22	his	his	PRON
inlawrev-3463	164	23	account	account	NOUN
inlawrev-3463	164	24	and	and	CCONJ
inlawrev-3463	164	25	chooses	choose	VERB
inlawrev-3463	164	26	to	to	PART
inlawrev-3463	164	27	do	do	VERB
inlawrev-3463	164	28	so	so	ADV
inlawrev-3463	164	29	,	,	PUNCT
inlawrev-3463	164	30	the	the	DET
inlawrev-3463	164	31	fiduciary	fiduciary	ADJ
inlawrev-3463	164	32	will	will	AUX
inlawrev-3463	164	33	not	not	PART
inlawrev-3463	164	34	be	be	AUX
inlawrev-3463	164	35	liable	liable	ADJ
inlawrev-3463	164	36	for	for	ADP
inlawrev-3463	164	37	any	any	DET
inlawrev-3463	164	38	loss	loss	NOUN
inlawrev-3463	164	39	in	in	ADP
inlawrev-3463	164	40	the	the	DET
inlawrev-3463	164	41	account	account	NOUN
inlawrev-3463	164	42	)	)	PUNCT
inlawrev-3463	164	43	.	.	PUNCT
inlawrev-3463	165	1	41	41	NUM
inlawrev-3463	165	2	.	.	PUNCT
inlawrev-3463	166	1	see29u.s.c	see29u.s.c	ADJ
inlawrev-3463	166	2	.	.	PUNCT
inlawrev-3463	167	1	§	§	PROPN
inlawrev-3463	167	2	1021	1021	NUM
inlawrev-3463	167	3	.	.	PUNCT
inlawrev-3463	168	1	42	42	NUM
inlawrev-3463	168	2	.	.	PUNCT
inlawrev-3463	169	1	see	see	VERB
inlawrev-3463	169	2	i	i	PRON
inlawrev-3463	169	3	d.	d.	PROPN
inlawrev-3463	169	4	43	43	NUM
inlawrev-3463	169	5	.	.	PUNCT
inlawrev-3463	170	1	see	see	VERB
inlawrev-3463	170	2	i	i	PRON
inlawrev-3463	170	3	d.	d.	PROPN
inlawrev-3463	170	4	44	44	NUM
inlawrev-3463	170	5	.	.	PUNCT
inlawrev-3463	171	1	see	see	VERB
inlawrev-3463	171	2	h.r	h.r	PROPN
inlawrev-3463	171	3	.	.	PROPN
inlawrev-3463	171	4	rep	rep	PROPN
inlawrev-3463	171	5	.	.	PROPN
inlawrev-3463	172	1	no	no	INTJ
inlawrev-3463	172	2	.	.	PROPN
inlawrev-3463	173	1	93	93	NUM
inlawrev-3463	173	2	-	-	SYM
inlawrev-3463	173	3	533	533	NUM
inlawrev-3463	173	4	,	,	PUNCT
inlawrev-3463	173	5	pt	pt	NOUN
inlawrev-3463	173	6	.	.	PROPN
inlawrev-3463	173	7	6	6	NUM
inlawrev-3463	173	8	,	,	PUNCT
inlawrev-3463	173	9	at	at	ADP
inlawrev-3463	173	10	11	11	NUM
inlawrev-3463	173	11	(	(	PUNCT
inlawrev-3463	173	12	1974	1974	NUM
inlawrev-3463	173	13	)	)	PUNCT
inlawrev-3463	173	14	,	,	PUNCT
inlawrev-3463	173	15	reprinted	reprint	VERB
inlawrev-3463	173	16	in	in	ADP
inlawrev-3463	173	17	1974	1974	NUM
inlawrev-3463	173	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	173	19	.	.	PUNCT
inlawrev-3463	173	20	4639	4639	NUM
inlawrev-3463	173	21	,	,	PUNCT
inlawrev-3463	173	22	1973	1973	NUM
inlawrev-3463	173	23	wl	wl	SYM
inlawrev-3463	173	24	12549	12549	NUM
inlawrev-3463	173	25	.	.	PUNCT
inlawrev-3463	174	1	45	45	NUM
inlawrev-3463	174	2	.	.	PUNCT
inlawrev-3463	175	1	see	see	VERB
inlawrev-3463	175	2	porto	porto	PROPN
inlawrev-3463	175	3	v.armco	v.armco	ADP
inlawrev-3463	175	4	,	,	PUNCT
inlawrev-3463	175	5	inc	inc	PROPN
inlawrev-3463	175	6	.	.	PROPN
inlawrev-3463	175	7	,	,	PUNCT
inlawrev-3463	175	8	825	825	NUM
inlawrev-3463	175	9	f.2d	f.2d	NOUN
inlawrev-3463	175	10	1274	1274	NUM
inlawrev-3463	175	11	,	,	PUNCT
inlawrev-3463	175	12	1276(8thcir	1276(8thcir	NUM
inlawrev-3463	175	13	.	.	NOUN
inlawrev-3463	175	14	1987	1987	NUM
inlawrev-3463	175	15	)	)	PUNCT
inlawrev-3463	175	16	,	,	PUNCT
inlawrev-3463	175	17	cert	cert	NOUN
inlawrev-3463	175	18	,	,	PUNCT
inlawrev-3463	175	19	denied	deny	VERB
inlawrev-3463	175	20	,	,	PUNCT
inlawrev-3463	176	1	485	485	NUM
inlawrev-3463	176	2	u.s	u.s	PROPN
inlawrev-3463	176	3	.	.	PROPN
inlawrev-3463	176	4	937	937	NUM
inlawrev-3463	176	5	(	(	PUNCT
inlawrev-3463	176	6	1988	1988	NUM
inlawrev-3463	176	7	)	)	PUNCT
inlawrev-3463	176	8	.	.	PUNCT
inlawrev-3463	177	1	46	46	NUM
inlawrev-3463	177	2	.	.	PUNCT
inlawrev-3463	178	1	see	see	VERB
inlawrev-3463	178	2	29	29	NUM
inlawrev-3463	178	3	u.s.c	u.s.c	ADJ
inlawrev-3463	178	4	.	.	PUNCT
inlawrev-3463	179	1	§	§	PROPN
inlawrev-3463	179	2	1132(a	1132(a	NOUN
inlawrev-3463	179	3	)	)	PUNCT
inlawrev-3463	179	4	.	.	PUNCT
inlawrev-3463	180	1	47	47	NUM
inlawrev-3463	180	2	.	.	NOUN
inlawrev-3463	180	3	1	1	NUM
inlawrev-3463	180	4	29	29	NUM
inlawrev-3463	180	5	cong	cong	NOUN
inlawrev-3463	180	6	.	.	PUNCT
inlawrev-3463	181	1	rec	rec	PROPN
inlawrev-3463	181	2	.	.	PROPN
inlawrev-3463	181	3	29,942	29,942	NUM
inlawrev-3463	181	4	(	(	PUNCT
inlawrev-3463	181	5	1	1	NUM
inlawrev-3463	181	6	974	974	NUM
inlawrev-3463	181	7	)	)	PUNCT
inlawrev-3463	181	8	(	(	PUNCT
inlawrev-3463	181	9	remarks	remark	NOUN
inlawrev-3463	181	10	of	of	ADP
inlawrev-3463	181	11	sen	sen	PROPN
inlawrev-3463	181	12	.	.	PROPN
inlawrev-3463	181	13	jacob	jacob	PROPN
inlawrev-3463	181	14	javits	javits	PROPN
inlawrev-3463	181	15	)	)	PUNCT
inlawrev-3463	181	16	.	.	PUNCT
inlawrev-3463	182	1	48	48	NUM
inlawrev-3463	182	2	.	.	PUNCT
inlawrev-3463	182	3	see	see	VERB
inlawrev-3463	182	4	varity	varity	PROPN
inlawrev-3463	182	5	corp	corp	PROPN
inlawrev-3463	182	6	.	.	PROPN
inlawrev-3463	183	1	v.	v.	PROPN
inlawrev-3463	183	2	howe	howe	PROPN
inlawrev-3463	183	3	,	,	PUNCT
inlawrev-3463	183	4	516	516	NUM
inlawrev-3463	183	5	u.s	u.s	PROPN
inlawrev-3463	183	6	.	.	PROPN
inlawrev-3463	183	7	489	489	NUM
inlawrev-3463	183	8	,	,	PUNCT
inlawrev-3463	183	9	507	507	NUM
inlawrev-3463	183	10	(	(	PUNCT
inlawrev-3463	183	11	1996	1996	NUM
inlawrev-3463	183	12	)	)	PUNCT
inlawrev-3463	183	13	.	.	PUNCT
inlawrev-3463	184	1	200	200	NUM
inlawrev-3463	184	2	1	1	NUM
inlawrev-3463	184	3	]	]	PUNCT
inlawrev-3463	184	4	erisa	erisa	NOUN
inlawrev-3463	184	5	disclosure	disclosure	NOUN
inlawrev-3463	184	6	decisions	decision	NOUN
inlawrev-3463	184	7	507	507	NUM
inlawrev-3463	184	8	f.	f.	NOUN
inlawrev-3463	184	9	competing	compete	VERB
inlawrev-3463	184	10	interests	interest	NOUN
inlawrev-3463	184	11	—	—	PUNCT
inlawrev-3463	184	12	individual	individual	ADJ
inlawrev-3463	184	13	rights	right	NOUN
inlawrev-3463	184	14	and	and	CCONJ
inlawrev-3463	184	15	business	business	NOUN
inlawrev-3463	184	16	needs	need	VERB
inlawrev-3463	184	17	congress	congress	PROPN
inlawrev-3463	184	18	was	be	AUX
inlawrev-3463	184	19	constrained	constrain	VERB
inlawrev-3463	184	20	in	in	ADP
inlawrev-3463	184	21	its	its	PRON
inlawrev-3463	184	22	desire	desire	NOUN
inlawrev-3463	184	23	to	to	PART
inlawrev-3463	184	24	statutorily	statutorily	ADV
inlawrev-3463	184	25	protect	protect	VERB
inlawrev-3463	184	26	individual	individual	ADJ
inlawrev-3463	184	27	benefit	benefit	NOUN
inlawrev-3463	184	28	rights	right	NOUN
inlawrev-3463	184	29	through	through	ADP
inlawrev-3463	184	30	regulation	regulation	NOUN
inlawrev-3463	184	31	because	because	SCONJ
inlawrev-3463	184	32	pension	pension	NOUN
inlawrev-3463	184	33	plans	plan	NOUN
inlawrev-3463	184	34	are	be	AUX
inlawrev-3463	184	35	voluntary	voluntary	ADJ
inlawrev-3463	184	36	.	.	PUNCT
inlawrev-3463	185	1	49	49	NUM
inlawrev-3463	185	2	the	the	DET
inlawrev-3463	185	3	desire	desire	NOUN
inlawrev-3463	185	4	to	to	PART
inlawrev-3463	185	5	protect	protect	VERB
inlawrev-3463	185	6	participants	participant	NOUN
inlawrev-3463	185	7	'	'	PART
inlawrev-3463	185	8	rights	right	NOUN
inlawrev-3463	185	9	was	be	AUX
inlawrev-3463	185	10	countered	counter	VERB
inlawrev-3463	185	11	by	by	ADP
inlawrev-3463	185	12	a	a	DET
inlawrev-3463	185	13	desire	desire	NOUN
inlawrev-3463	185	14	that	that	PRON
inlawrev-3463	185	15	employers	employer	NOUN
inlawrev-3463	185	16	adopt	adopt	VERB
inlawrev-3463	185	17	new	new	ADJ
inlawrev-3463	185	18	plans	plan	NOUN
inlawrev-3463	185	19	and	and	CCONJ
inlawrev-3463	185	20	expand	expand	VERB
inlawrev-3463	185	21	the	the	DET
inlawrev-3463	185	22	coverage	coverage	NOUN
inlawrev-3463	185	23	oftheir	oftheir	DET
inlawrev-3463	185	24	existing	exist	VERB
inlawrev-3463	185	25	plans	plan	NOUN
inlawrev-3463	185	26	so	so	SCONJ
inlawrev-3463	185	27	that	that	SCONJ
inlawrev-3463	185	28	a	a	DET
inlawrev-3463	185	29	greater	great	ADJ
inlawrev-3463	185	30	number	number	NOUN
inlawrev-3463	185	31	of	of	ADP
inlawrev-3463	185	32	employees	employee	NOUN
inlawrev-3463	185	33	would	would	AUX
inlawrev-3463	185	34	receive	receive	VERB
inlawrev-3463	185	35	retirement	retirement	NOUN
inlawrev-3463	185	36	benefits.50	benefits.50	PROPN
inlawrev-3463	185	37	the	the	DET
inlawrev-3463	185	38	supreme	supreme	PROPN
inlawrev-3463	185	39	court	court	PROPN
inlawrev-3463	185	40	recognized	recognize	VERB
inlawrev-3463	185	41	these	these	DET
inlawrev-3463	185	42	concerns	concern	NOUN
inlawrev-3463	185	43	in	in	ADP
inlawrev-3463	185	44	varity	varity	NOUN
inlawrev-3463	185	45	,	,	PUNCT
inlawrev-3463	185	46	noting	note	VERB
inlawrev-3463	185	47	that	that	SCONJ
inlawrev-3463	185	48	courts	court	NOUN
inlawrev-3463	185	49	may	may	AUX
inlawrev-3463	185	50	have	have	VERB
inlawrev-3463	185	51	to	to	PART
inlawrev-3463	185	52	take	take	VERB
inlawrev-3463	185	53	into	into	ADP
inlawrev-3463	185	54	account	account	NOUN
inlawrev-3463	185	55	competing	compete	VERB
inlawrev-3463	185	56	congressional	congressional	ADJ
inlawrev-3463	185	57	interests	interest	NOUN
inlawrev-3463	185	58	,	,	PUNCT
inlawrev-3463	185	59	such	such	ADJ
inlawrev-3463	185	60	as	as	ADP
inlawrev-3463	185	61	congress	congress	PROPN
inlawrev-3463	185	62	'	'	PART
inlawrev-3463	185	63	desire	desire	NOUN
inlawrev-3463	185	64	to	to	PART
inlawrev-3463	185	65	protect	protect	VERB
inlawrev-3463	185	66	employee	employee	NOUN
inlawrev-3463	185	67	benefits	benefit	NOUN
inlawrev-3463	185	68	versus	versus	ADP
inlawrev-3463	185	69	its	its	PRON
inlawrev-3463	185	70	concern	concern	NOUN
inlawrev-3463	185	71	about	about	ADP
inlawrev-3463	185	72	creating	create	VERB
inlawrev-3463	185	73	a	a	DET
inlawrev-3463	185	74	system	system	NOUN
inlawrev-3463	185	75	so	so	ADV
inlawrev-3463	185	76	complex	complex	ADJ
inlawrev-3463	185	77	and	and	CCONJ
inlawrev-3463	185	78	costly	costly	ADJ
inlawrev-3463	185	79	that	that	SCONJ
inlawrev-3463	185	80	employers	employer	NOUN
inlawrev-3463	185	81	are	be	AUX
inlawrev-3463	185	82	discouraged	discourage	VERB
inlawrev-3463	185	83	from	from	ADP
inlawrev-3463	185	84	establishing	establish	VERB
inlawrev-3463	185	85	employee	employee	NOUN
inlawrev-3463	185	86	benefit	benefit	NOUN
inlawrev-3463	185	87	plans	plan	NOUN
inlawrev-3463	185	88	.	.	PUNCT
inlawrev-3463	186	1	51	51	NUM
inlawrev-3463	186	2	despite	despite	SCONJ
inlawrev-3463	186	3	congress	congress	PROPN
inlawrev-3463	186	4	'	'	PART
inlawrev-3463	186	5	stated	state	VERB
inlawrev-3463	186	6	intent	intent	NOUN
inlawrev-3463	186	7	,	,	PUNCT
inlawrev-3463	186	8	however	however	ADV
inlawrev-3463	186	9	,	,	PUNCT
inlawrev-3463	186	10	it	it	PRON
inlawrev-3463	186	11	was	be	AUX
inlawrev-3463	186	12	evident	evident	ADJ
inlawrev-3463	186	13	early	early	ADV
inlawrev-3463	186	14	on	on	ADP
inlawrev-3463	186	15	that	that	SCONJ
inlawrev-3463	186	16	the	the	DET
inlawrev-3463	186	17	complexities	complexity	NOUN
inlawrev-3463	186	18	of	of	ADP
inlawrev-3463	186	19	erisa	erisa	NOUN
inlawrev-3463	186	20	administrative	administrative	ADJ
inlawrev-3463	186	21	regulations	regulation	NOUN
inlawrev-3463	186	22	were	be	AUX
inlawrev-3463	186	23	"	"	PUNCT
inlawrev-3463	186	24	unduly	unduly	ADV
inlawrev-3463	186	25	burdensome	burdensome	ADJ
inlawrev-3463	186	26	"	"	PUNCT
inlawrev-3463	186	27	to	to	ADP
inlawrev-3463	186	28	businesses.52	businesses.52	PROPN
inlawrev-3463	186	29	ii	ii	PROPN
inlawrev-3463	186	30	.	.	PUNCT
inlawrev-3463	187	1	the	the	DET
inlawrev-3463	187	2	progression	progression	NOUN
inlawrev-3463	187	3	of	of	ADP
inlawrev-3463	187	4	disclosure	disclosure	NOUN
inlawrev-3463	187	5	decisions	decision	NOUN
inlawrev-3463	187	6	under	under	ADP
inlawrev-3463	187	7	erisa	erisa	NOUN
inlawrev-3463	187	8	a.	a.	NOUN
inlawrev-3463	187	9	the	the	DET
inlawrev-3463	187	10	statutory	statutory	ADJ
inlawrev-3463	187	11	duties	duty	NOUN
inlawrev-3463	187	12	oferisa	oferisa	VERB
inlawrev-3463	187	13	the	the	DET
inlawrev-3463	187	14	first	first	ADJ
inlawrev-3463	187	15	court	court	NOUN
inlawrev-3463	187	16	decisions	decision	NOUN
inlawrev-3463	187	17	to	to	PART
inlawrev-3463	187	18	address	address	VERB
inlawrev-3463	187	19	disclosure	disclosure	NOUN
inlawrev-3463	187	20	held	hold	VERB
inlawrev-3463	187	21	that	that	SCONJ
inlawrev-3463	187	22	there	there	PRON
inlawrev-3463	187	23	was	be	VERB
inlawrev-3463	187	24	no	no	DET
inlawrev-3463	187	25	fiduciary	fiduciary	ADJ
inlawrev-3463	187	26	duty	duty	NOUN
inlawrev-3463	187	27	to	to	PART
inlawrev-3463	187	28	disclose	disclose	VERB
inlawrev-3463	187	29	beyond	beyond	ADP
inlawrev-3463	187	30	the	the	DET
inlawrev-3463	187	31	specific	specific	ADJ
inlawrev-3463	187	32	statutory	statutory	ADJ
inlawrev-3463	187	33	requirements	requirement	NOUN
inlawrev-3463	187	34	outlined	outline	VERB
inlawrev-3463	187	35	in	in	ADP
inlawrev-3463	187	36	erisa.53	erisa.53	NOUN
inlawrev-3463	187	37	for	for	ADP
inlawrev-3463	187	38	example	example	NOUN
inlawrev-3463	187	39	,	,	PUNCT
inlawrev-3463	187	40	in	in	ADP
inlawrev-3463	187	41	porto	porto	PROPN
inlawrev-3463	187	42	v.	v.	ADP
inlawrev-3463	187	43	armco	armco	PROPN
inlawrev-3463	187	44	,	,	PUNCT
inlawrev-3463	187	45	inc	inc	PROPN
inlawrev-3463	187	46	.	.	PROPN
inlawrev-3463	187	47	,	,	PUNCT
inlawrev-3463	187	48	a	a	DET
inlawrev-3463	187	49	retired	retire	VERB
inlawrev-3463	187	50	employee	employee	NOUN
inlawrev-3463	187	51	sued	sue	VERB
inlawrev-3463	187	52	the	the	DET
inlawrev-3463	187	53	plan	plan	NOUN
inlawrev-3463	187	54	administrator	administrator	NOUN
inlawrev-3463	187	55	and	and	CCONJ
inlawrev-3463	187	56	his	his	PRON
inlawrev-3463	187	57	employer	employer	NOUN
inlawrev-3463	187	58	claiming	claim	VERB
inlawrev-3463	187	59	that	that	SCONJ
inlawrev-3463	187	60	he	he	PRON
inlawrev-3463	187	61	should	should	AUX
inlawrev-3463	187	62	have	have	AUX
inlawrev-3463	187	63	been	be	AUX
inlawrev-3463	187	64	informed	inform	VERB
inlawrev-3463	187	65	of	of	ADP
inlawrev-3463	187	66	an	an	DET
inlawrev-3463	187	67	amendment	amendment	NOUN
inlawrev-3463	187	68	to	to	ADP
inlawrev-3463	187	69	a	a	DET
inlawrev-3463	187	70	benefit	benefit	NOUN
inlawrev-3463	187	71	plan	plan	NOUN
inlawrev-3463	187	72	at	at	ADP
inlawrev-3463	187	73	the	the	DET
inlawrev-3463	187	74	same	same	ADJ
inlawrev-3463	187	75	time	time	NOUN
inlawrev-3463	187	76	active	active	ADJ
inlawrev-3463	187	77	employees	employee	NOUN
inlawrev-3463	187	78	were	be	AUX
inlawrev-3463	187	79	informed	inform	VERB
inlawrev-3463	187	80	ofthe	ofthe	NOUN
inlawrev-3463	187	81	change	change	NOUN
inlawrev-3463	187	82	in	in	ADP
inlawrev-3463	187	83	the	the	DET
inlawrev-3463	187	84	plan	plan	NOUN
inlawrev-3463	187	85	.	.	PUNCT
inlawrev-3463	188	1	he	he	PRON
inlawrev-3463	188	2	had	have	AUX
inlawrev-3463	188	3	been	be	AUX
inlawrev-3463	188	4	informed	inform	VERB
inlawrev-3463	188	5	ofthe	ofthe	NOUN
inlawrev-3463	188	6	change	change	NOUN
inlawrev-3463	188	7	,	,	PUNCT
inlawrev-3463	188	8	however	however	ADV
inlawrev-3463	188	9	,	,	PUNCT
inlawrev-3463	188	10	within	within	ADP
inlawrev-3463	188	11	the	the	DET
inlawrev-3463	188	12	statutory	statutory	ADJ
inlawrev-3463	188	13	limits	limit	NOUN
inlawrev-3463	188	14	oferisa	oferisa	NOUN
inlawrev-3463	188	15	.	.	PUNCT
inlawrev-3463	189	1	54	54	NUM
inlawrev-3463	189	2	the	the	DET
inlawrev-3463	189	3	eighth	eighth	ADJ
inlawrev-3463	189	4	circuit	circuit	NOUN
inlawrev-3463	189	5	held	hold	VERB
inlawrev-3463	189	6	that	that	SCONJ
inlawrev-3463	189	7	a	a	DET
inlawrev-3463	189	8	plan	plan	NOUN
inlawrev-3463	189	9	administrator	administrator	NOUN
inlawrev-3463	189	10	who	who	PRON
inlawrev-3463	189	11	complies	comply	VERB
inlawrev-3463	189	12	with	with	ADP
inlawrev-3463	189	13	erisa	erisa	NOUN
inlawrev-3463	189	14	's	's	PART
inlawrev-3463	189	15	disclosure	disclosure	NOUN
inlawrev-3463	189	16	standard	standard	NOUN
inlawrev-3463	189	17	can	can	AUX
inlawrev-3463	189	18	not	not	PART
inlawrev-3463	189	19	be	be	AUX
inlawrev-3463	189	20	said	say	VERB
inlawrev-3463	189	21	to	to	PART
inlawrev-3463	189	22	have	have	AUX
inlawrev-3463	189	23	breached	breach	VERB
inlawrev-3463	189	24	the	the	DET
inlawrev-3463	189	25	fiduciary	fiduciary	ADJ
inlawrev-3463	189	26	duty	duty	NOUN
inlawrev-3463	189	27	.	.	PUNCT
inlawrev-3463	190	1	55	55	NUM
inlawrev-3463	190	2	furthermore	furthermore	ADV
inlawrev-3463	190	3	,	,	PUNCT
inlawrev-3463	190	4	in	in	ADP
inlawrev-3463	190	5	acosta	acosta	PROPN
inlawrev-3463	190	6	,	,	PUNCT
inlawrev-3463	190	7	the	the	DET
inlawrev-3463	190	8	plan	plan	NOUN
inlawrev-3463	190	9	participant	participant	NOUN
inlawrev-3463	190	10	was	be	AUX
inlawrev-3463	190	11	employed	employ	VERB
inlawrev-3463	190	12	by	by	ADP
inlawrev-3463	190	13	a	a	DET
inlawrev-3463	190	14	subsidiary	subsidiary	NOUN
inlawrev-3463	190	15	of	of	ADP
inlawrev-3463	190	16	the	the	DET
inlawrev-3463	190	17	appellee	appellee	PROPN
inlawrev-3463	190	18	and	and	CCONJ
inlawrev-3463	190	19	participated	participate	VERB
inlawrev-3463	190	20	in	in	ADP
inlawrev-3463	190	21	the	the	DET
inlawrev-3463	190	22	subsidiary	subsidiary	NOUN
inlawrev-3463	190	23	's	's	PART
inlawrev-3463	190	24	retirement	retirement	NOUN
inlawrev-3463	190	25	plan	plan	NOUN
inlawrev-3463	190	26	.	.	PUNCT
inlawrev-3463	191	1	56	56	NUM
inlawrev-3463	191	2	the	the	DET
inlawrev-3463	191	3	employee	employee	NOUN
inlawrev-3463	191	4	claimed	claim	VERB
inlawrev-3463	191	5	that	that	SCONJ
inlawrev-3463	191	6	the	the	DET
inlawrev-3463	191	7	company	company	NOUN
inlawrev-3463	191	8	breached	breach	VERB
inlawrev-3463	191	9	its	its	PRON
inlawrev-3463	191	10	fiduciary	fiduciary	ADJ
inlawrev-3463	191	11	duty	duty	NOUN
inlawrev-3463	191	12	49	49	NUM
inlawrev-3463	191	13	.	.	PUNCT
inlawrev-3463	192	1	seeh.r	seeh.r	PROPN
inlawrev-3463	192	2	.	.	PUNCT
inlawrev-3463	193	1	rep	rep	PROPN
inlawrev-3463	193	2	.	.	PROPN
inlawrev-3463	193	3	no	no	INTJ
inlawrev-3463	193	4	.	.	PROPN
inlawrev-3463	194	1	93	93	NUM
inlawrev-3463	194	2	-	-	SYM
inlawrev-3463	194	3	533	533	NUM
inlawrev-3463	194	4	,	,	PUNCT
inlawrev-3463	194	5	pt	pt	X
inlawrev-3463	194	6	.	.	PROPN
inlawrev-3463	194	7	l	l	NOUN
inlawrev-3463	194	8	,	,	PUNCT
inlawrev-3463	194	9	at	at	ADP
inlawrev-3463	194	10	1	1	NUM
inlawrev-3463	194	11	(	(	PUNCT
inlawrev-3463	194	12	1914	1914	NUM
inlawrev-3463	194	13	)	)	PUNCT
inlawrev-3463	194	14	,	,	PUNCT
inlawrev-3463	194	15	reprinted	reprint	VERB
inlawrev-3463	194	16	in	in	ADP
inlawrev-3463	194	17	1974	1974	NUM
inlawrev-3463	194	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	194	19	.	.	PUNCT
inlawrev-3463	194	20	4639	4639	NUM
inlawrev-3463	194	21	,	,	PUNCT
inlawrev-3463	194	22	1973	1973	NUM
inlawrev-3463	194	23	wl	wl	SYM
inlawrev-3463	194	24	12549	12549	NUM
inlawrev-3463	194	25	.	.	PUNCT
inlawrev-3463	195	1	50	50	NUM
inlawrev-3463	195	2	.	.	PUNCT
inlawrev-3463	196	1	see	see	VERB
inlawrev-3463	196	2	i	i	PRON
inlawrev-3463	196	3	d.	d.	PROPN
inlawrev-3463	196	4	51	51	NUM
inlawrev-3463	196	5	.	.	PUNCT
inlawrev-3463	197	1	see	see	VERB
inlawrev-3463	197	2	varitycorp	varitycorp	PROPN
inlawrev-3463	197	3	.	.	PROPN
inlawrev-3463	197	4	,	,	PUNCT
inlawrev-3463	198	1	516u.s	516u.s	PROPN
inlawrev-3463	198	2	.	.	PUNCT
inlawrev-3463	199	1	at	at	ADP
inlawrev-3463	199	2	497	497	NUM
inlawrev-3463	199	3	'	'	PUNCT
inlawrev-3463	199	4	;	;	PUNCT
inlawrev-3463	199	5	see	see	VERB
inlawrev-3463	199	6	also	also	ADV
inlawrev-3463	199	7	vineeta	vineeta	PROPN
inlawrev-3463	199	8	anand	anand	PROPN
inlawrev-3463	199	9	,	,	PUNCT
inlawrev-3463	199	10	a	a	DET
inlawrev-3463	199	11	history	history	NOUN
inlawrev-3463	199	12	ofgood	ofgood	NOUN
inlawrev-3463	199	13	intentions	intention	NOUN
inlawrev-3463	199	14	gone	go	VERB
inlawrev-3463	199	15	awry	awry	ADJ
inlawrev-3463	199	16	,	,	PUNCT
inlawrev-3463	199	17	pension	pension	NOUN
inlawrev-3463	199	18	&	&	CCONJ
inlawrev-3463	199	19	investments	investment	NOUN
inlawrev-3463	199	20	,	,	PUNCT
inlawrev-3463	199	21	sept	sept	PROPN
inlawrev-3463	199	22	.	.	PROPN
inlawrev-3463	199	23	6	6	NUM
inlawrev-3463	199	24	,	,	PUNCT
inlawrev-3463	199	25	1999	1999	NUM
inlawrev-3463	199	26	,	,	PUNCT
inlawrev-3463	199	27	at	at	ADP
inlawrev-3463	199	28	19	19	NUM
inlawrev-3463	199	29	(	(	PUNCT
inlawrev-3463	199	30	quoting	quote	VERB
inlawrev-3463	199	31	remarks	remark	NOUN
inlawrev-3463	199	32	of	of	ADP
inlawrev-3463	199	33	rep	rep	PROPN
inlawrev-3463	199	34	.	.	PROPN
inlawrev-3463	199	35	al	al	PROPN
inlawrev-3463	199	36	ullman	ullman	PROPN
inlawrev-3463	199	37	)	)	PUNCT
inlawrev-3463	199	38	.	.	PUNCT
inlawrev-3463	200	1	"	"	PUNCT
inlawrev-3463	200	2	this	this	DET
inlawrev-3463	200	3	legislation	legislation	NOUN
inlawrev-3463	200	4	provides	provide	VERB
inlawrev-3463	200	5	urgently	urgently	ADV
inlawrev-3463	200	6	needed	need	VERB
inlawrev-3463	200	7	reform	reform	NOUN
inlawrev-3463	200	8	in	in	ADP
inlawrev-3463	200	9	the	the	DET
inlawrev-3463	200	10	pension	pension	NOUN
inlawrev-3463	200	11	area	area	NOUN
inlawrev-3463	200	12	.	.	PUNCT
inlawrev-3463	201	1	but	but	CCONJ
inlawrev-3463	201	2	at	at	ADP
inlawrev-3463	201	3	the	the	DET
inlawrev-3463	201	4	same	same	ADJ
inlawrev-3463	201	5	time	time	NOUN
inlawrev-3463	201	6	,	,	PUNCT
inlawrev-3463	201	7	it	it	PRON
inlawrev-3463	201	8	continues	continue	VERB
inlawrev-3463	201	9	the	the	DET
inlawrev-3463	201	10	basic	basic	ADJ
inlawrev-3463	201	11	governmental	governmental	ADJ
inlawrev-3463	201	12	policy	policy	NOUN
inlawrev-3463	201	13	of	of	ADP
inlawrev-3463	201	14	encouraging	encourage	VERB
inlawrev-3463	201	15	the	the	DET
inlawrev-3463	201	16	growth	growth	NOUN
inlawrev-3463	201	17	and	and	CCONJ
inlawrev-3463	201	18	development	development	NOUN
inlawrev-3463	201	19	of	of	ADP
inlawrev-3463	201	20	voluntary	voluntary	ADJ
inlawrev-3463	201	21	private	private	ADJ
inlawrev-3463	201	22	pension	pension	NOUN
inlawrev-3463	201	23	plans	plan	NOUN
inlawrev-3463	201	24	.	.	PUNCT
inlawrev-3463	201	25	"	"	PUNCT
inlawrev-3463	202	1	i	i	PRON
inlawrev-3463	202	2	d.	d.	PROPN
inlawrev-3463	202	3	52	52	NUM
inlawrev-3463	202	4	.	.	PUNCT
inlawrev-3463	203	1	reorg	reorg	PROPN
inlawrev-3463	203	2	.	.	PUNCT
inlawrev-3463	204	1	plan	plan	VERB
inlawrev-3463	204	2	no	no	INTJ
inlawrev-3463	204	3	.	.	NOUN
inlawrev-3463	204	4	4	4	NUM
inlawrev-3463	204	5	of	of	ADP
inlawrev-3463	204	6	1978	1978	NUM
inlawrev-3463	204	7	,	,	PUNCT
inlawrev-3463	204	8	43	43	NUM
inlawrev-3463	204	9	fed	feed	VERB
inlawrev-3463	204	10	.	.	PUNCT
inlawrev-3463	205	1	reg	reg	PROPN
inlawrev-3463	205	2	.	.	PUNCT
inlawrev-3463	206	1	47,713	47,713	NUM
inlawrev-3463	206	2	(	(	PUNCT
inlawrev-3463	206	3	aug	aug	PROPN
inlawrev-3463	206	4	.	.	PROPN
inlawrev-3463	206	5	10	10	NUM
inlawrev-3463	206	6	,	,	PUNCT
inlawrev-3463	206	7	1978	1978	NUM
inlawrev-3463	206	8	)	)	PUNCT
inlawrev-3463	206	9	,	,	PUNCT
inlawrev-3463	206	10	reprinted	reprint	VERB
inlawrev-3463	206	11	in	in	ADP
inlawrev-3463	206	12	29	29	NUM
inlawrev-3463	206	13	u.s.c	u.s.c	ADJ
inlawrev-3463	206	14	.	.	PUNCT
inlawrev-3463	207	1	§	§	PROPN
inlawrev-3463	207	2	1	1	NUM
inlawrev-3463	207	3	00	00	NUM
inlawrev-3463	207	4	1	1	NUM
inlawrev-3463	207	5	(	(	PUNCT
inlawrev-3463	207	6	1	1	NUM
inlawrev-3463	207	7	999	999	NUM
inlawrev-3463	207	8	)	)	PUNCT
inlawrev-3463	207	9	(	(	PUNCT
inlawrev-3463	207	10	letter	letter	NOUN
inlawrev-3463	207	11	from	from	ADP
inlawrev-3463	207	12	president	president	PROPN
inlawrev-3463	207	13	carter	carter	PROPN
inlawrev-3463	207	14	describing	describe	VERB
inlawrev-3463	207	15	a	a	DET
inlawrev-3463	207	16	plan	plan	NOUN
inlawrev-3463	207	17	intended	intend	VERB
inlawrev-3463	207	18	to	to	PART
inlawrev-3463	207	19	reduce	reduce	VERB
inlawrev-3463	207	20	the	the	DET
inlawrev-3463	207	21	administrative	administrative	ADJ
inlawrev-3463	207	22	burdens	burden	NOUN
inlawrev-3463	207	23	and	and	CCONJ
inlawrev-3463	207	24	complexity	complexity	NOUN
inlawrev-3463	207	25	of	of	ADP
inlawrev-3463	207	26	erisa	erisa	NOUN
inlawrev-3463	207	27	)	)	PUNCT
inlawrev-3463	207	28	.	.	PUNCT
inlawrev-3463	208	1	53	53	NUM
inlawrev-3463	208	2	.	.	PUNCT
inlawrev-3463	209	1	see	see	VERB
inlawrev-3463	209	2	acosta	acosta	PROPN
inlawrev-3463	209	3	v.	v.	PROPN
inlawrev-3463	209	4	pac	pac	PROPN
inlawrev-3463	209	5	.	.	PROPN
inlawrev-3463	209	6	enters	enter	NOUN
inlawrev-3463	209	7	.	.	PUNCT
inlawrev-3463	210	1	,	,	PUNCT
inlawrev-3463	210	2	950	950	NUM
inlawrev-3463	210	3	f.2d	f.2d	NOUN
inlawrev-3463	210	4	61	61	NUM
inlawrev-3463	210	5	1	1	NUM
inlawrev-3463	210	6	,	,	PUNCT
inlawrev-3463	210	7	619	619	NUM
inlawrev-3463	210	8	(	(	PUNCT
inlawrev-3463	210	9	9th	9th	ADJ
inlawrev-3463	210	10	cir	cir	NOUN
inlawrev-3463	210	11	.	.	PROPN
inlawrev-3463	210	12	1992	1992	NUM
inlawrev-3463	210	13	)	)	PUNCT
inlawrev-3463	210	14	;	;	PUNCT
inlawrev-3463	210	15	porto	porto	PROPN
inlawrev-3463	210	16	v.	v.	ADP
inlawrev-3463	210	17	armco	armco	PROPN
inlawrev-3463	210	18	,	,	PUNCT
inlawrev-3463	210	19	inc	inc	PROPN
inlawrev-3463	210	20	.	.	PROPN
inlawrev-3463	210	21	,	,	PUNCT
inlawrev-3463	210	22	825	825	NUM
inlawrev-3463	210	23	f.2d	f.2d	NOUN
inlawrev-3463	210	24	1274	1274	NUM
inlawrev-3463	210	25	,	,	PUNCT
inlawrev-3463	210	26	1276	1276	NUM
inlawrev-3463	210	27	(	(	PUNCT
inlawrev-3463	210	28	8th	8th	ADJ
inlawrev-3463	210	29	cir	cir	NOUN
inlawrev-3463	210	30	.	.	PUNCT
inlawrev-3463	210	31	1987	1987	NUM
inlawrev-3463	210	32	)	)	PUNCT
inlawrev-3463	210	33	.	.	PUNCT
inlawrev-3463	211	1	54	54	NUM
inlawrev-3463	211	2	.	.	PUNCT
inlawrev-3463	212	1	see	see	VERB
inlawrev-3463	212	2	porto	porto	PROPN
inlawrev-3463	212	3	,	,	PUNCT
inlawrev-3463	212	4	825	825	NUM
inlawrev-3463	212	5	f.2d	f.2d	X
inlawrev-3463	212	6	at	at	ADP
inlawrev-3463	212	7	1274	1274	NUM
inlawrev-3463	212	8	-	-	SYM
inlawrev-3463	212	9	75	75	NUM
inlawrev-3463	212	10	.	.	PUNCT
inlawrev-3463	213	1	55	55	NUM
inlawrev-3463	213	2	.	.	PUNCT
inlawrev-3463	214	1	see	see	VERB
inlawrev-3463	214	2	i	i	PRON
inlawrev-3463	214	3	d.	d.	PROPN
inlawrev-3463	214	4	at	at	ADP
inlawrev-3463	214	5	1276	1276	NUM
inlawrev-3463	214	6	.	.	PUNCT
inlawrev-3463	215	1	56	56	NUM
inlawrev-3463	215	2	.	.	PUNCT
inlawrev-3463	216	1	see	see	VERB
inlawrev-3463	216	2	acosta	acosta	NOUN
inlawrev-3463	216	3	,	,	PUNCT
inlawrev-3463	216	4	950	950	NUM
inlawrev-3463	216	5	f.2d	f.2d	NOUN
inlawrev-3463	216	6	at	at	ADP
inlawrev-3463	216	7	6	6	NUM
inlawrev-3463	216	8	1	1	NUM
inlawrev-3463	216	9	5	5	NUM
inlawrev-3463	216	10	.	.	X
inlawrev-3463	216	11	508	508	NUM
inlawrev-3463	216	12	indiana	indiana	PROPN
inlawrev-3463	216	13	law	law	NOUN
inlawrev-3463	216	14	review	review	NOUN
inlawrev-3463	217	1	[	[	X
inlawrev-3463	217	2	vol	vol	NOUN
inlawrev-3463	217	3	.	.	PUNCT
inlawrev-3463	217	4	34:501	34:501	NUM
inlawrev-3463	217	5	under	under	ADP
inlawrev-3463	217	6	erisa	erisa	NOUN
inlawrev-3463	217	7	because	because	SCONJ
inlawrev-3463	217	8	it	it	PRON
inlawrev-3463	217	9	refused	refuse	VERB
inlawrev-3463	217	10	to	to	PART
inlawrev-3463	217	11	provide	provide	VERB
inlawrev-3463	217	12	the	the	DET
inlawrev-3463	217	13	employee	employee	NOUN
inlawrev-3463	217	14	with	with	ADP
inlawrev-3463	217	15	names	name	NOUN
inlawrev-3463	217	16	and	and	CCONJ
inlawrev-3463	217	17	addresses	address	NOUN
inlawrev-3463	217	18	of	of	ADP
inlawrev-3463	217	19	all	all	DET
inlawrev-3463	217	20	plan	plan	NOUN
inlawrev-3463	217	21	participants	participant	NOUN
inlawrev-3463	217	22	,	,	PUNCT
inlawrev-3463	217	23	which	which	PRON
inlawrev-3463	217	24	the	the	DET
inlawrev-3463	217	25	employee	employee	NOUN
inlawrev-3463	217	26	wanted	want	VERB
inlawrev-3463	217	27	in	in	ADP
inlawrev-3463	217	28	order	order	NOUN
inlawrev-3463	217	29	to	to	PART
inlawrev-3463	217	30	solicit	solicit	VERB
inlawrev-3463	217	31	votes	vote	NOUN
inlawrev-3463	217	32	for	for	ADP
inlawrev-3463	217	33	an	an	DET
inlawrev-3463	217	34	individual	individual	NOUN
inlawrev-3463	217	35	he	he	PRON
inlawrev-3463	217	36	favored	favor	VERB
inlawrev-3463	217	37	for	for	ADP
inlawrev-3463	217	38	a	a	DET
inlawrev-3463	217	39	director	director	NOUN
inlawrev-3463	217	40	's	's	PART
inlawrev-3463	217	41	position	position	NOUN
inlawrev-3463	217	42	on	on	ADP
inlawrev-3463	217	43	the	the	DET
inlawrev-3463	217	44	company	company	NOUN
inlawrev-3463	217	45	's	's	PART
inlawrev-3463	217	46	board	board	NOUN
inlawrev-3463	217	47	.	.	PUNCT
inlawrev-3463	218	1	57	57	NUM
inlawrev-3463	218	2	the	the	DET
inlawrev-3463	218	3	ninth	ninth	ADJ
inlawrev-3463	218	4	circuit	circuit	NOUN
inlawrev-3463	218	5	in	in	ADP
inlawrev-3463	218	6	acosta	acosta	PROPN
inlawrev-3463	218	7	agreed	agree	VERB
inlawrev-3463	218	8	with	with	ADP
inlawrev-3463	218	9	the	the	DET
inlawrev-3463	218	10	eighth	eighth	ADJ
inlawrev-3463	218	11	circuit	circuit	NOUN
inlawrev-3463	218	12	,	,	PUNCT
inlawrev-3463	218	13	holding	hold	VERB
inlawrev-3463	218	14	that	that	SCONJ
inlawrev-3463	218	15	the	the	DET
inlawrev-3463	218	16	employee	employee	NOUN
inlawrev-3463	218	17	's	's	PART
inlawrev-3463	218	18	requested	request	VERB
inlawrev-3463	218	19	disclosure	disclosure	NOUN
inlawrev-3463	218	20	was	be	AUX
inlawrev-3463	218	21	not	not	PART
inlawrev-3463	218	22	"	"	PUNCT
inlawrev-3463	218	23	sufficiently	sufficiently	ADV
inlawrev-3463	218	24	related	relate	VERB
inlawrev-3463	218	25	to	to	ADP
inlawrev-3463	218	26	the	the	DET
inlawrev-3463	218	27	provision	provision	NOUN
inlawrev-3463	218	28	of	of	ADP
inlawrev-3463	218	29	benefits	benefit	NOUN
inlawrev-3463	218	30	or	or	CCONJ
inlawrev-3463	218	31	the	the	DET
inlawrev-3463	218	32	defrayment	defrayment	NOUN
inlawrev-3463	218	33	of	of	ADP
inlawrev-3463	218	34	expenses	expense	NOUN
inlawrev-3463	218	35	"	"	PUNCT
inlawrev-3463	218	36	to	to	PART
inlawrev-3463	218	37	be	be	AUX
inlawrev-3463	218	38	mandated	mandate	VERB
inlawrev-3463	218	39	under	under	ADP
inlawrev-3463	218	40	erisa	erisa	NOUN
inlawrev-3463	218	41	and	and	CCONJ
inlawrev-3463	218	42	therefore	therefore	ADV
inlawrev-3463	218	43	no	no	DET
inlawrev-3463	218	44	disclosure	disclosure	NOUN
inlawrev-3463	218	45	was	be	AUX
inlawrev-3463	218	46	required	require	VERB
inlawrev-3463	218	47	.	.	PUNCT
inlawrev-3463	219	1	58	58	NUM
inlawrev-3463	219	2	b.	b.	PROPN
inlawrev-3463	219	3	fiduciary	fiduciary	ADJ
inlawrev-3463	219	4	duty	duty	NOUN
inlawrev-3463	219	5	not	not	PART
inlawrev-3463	219	6	to	to	PART
inlawrev-3463	219	7	mislead	mislead	VERB
inlawrev-3463	219	8	or	or	CCONJ
inlawrev-3463	219	9	misrepresent	misrepresent	VERB
inlawrev-3463	219	10	a	a	DET
inlawrev-3463	219	11	number	number	NOUN
inlawrev-3463	219	12	ofcourts	ofcourt	NOUN
inlawrev-3463	219	13	deciding	decide	VERB
inlawrev-3463	219	14	disclosure	disclosure	NOUN
inlawrev-3463	219	15	issues	issue	NOUN
inlawrev-3463	219	16	moved	move	VERB
inlawrev-3463	219	17	quickly	quickly	ADV
inlawrev-3463	219	18	beyond	beyond	ADP
inlawrev-3463	219	19	a	a	DET
inlawrev-3463	219	20	mere	mere	ADJ
inlawrev-3463	219	21	statutory	statutory	ADJ
inlawrev-3463	219	22	interpretation	interpretation	NOUN
inlawrev-3463	219	23	of	of	ADP
inlawrev-3463	219	24	the	the	DET
inlawrev-3463	219	25	disclosure	disclosure	NOUN
inlawrev-3463	219	26	requirements	requirement	NOUN
inlawrev-3463	219	27	of	of	ADP
inlawrev-3463	219	28	erisa	erisa	NOUN
inlawrev-3463	219	29	and	and	CCONJ
inlawrev-3463	219	30	began	begin	VERB
inlawrev-3463	219	31	interpreting	interpret	VERB
inlawrev-3463	219	32	the	the	DET
inlawrev-3463	219	33	scope	scope	NOUN
inlawrev-3463	219	34	of	of	ADP
inlawrev-3463	219	35	a	a	DET
inlawrev-3463	219	36	plan	plan	NOUN
inlawrev-3463	219	37	administrator	administrator	NOUN
inlawrev-3463	219	38	's	's	PART
inlawrev-3463	219	39	duty	duty	NOUN
inlawrev-3463	219	40	to	to	PART
inlawrev-3463	219	41	disclose	disclose	VERB
inlawrev-3463	219	42	under	under	ADP
inlawrev-3463	219	43	the	the	DET
inlawrev-3463	219	44	auspices	auspex	NOUN
inlawrev-3463	219	45	ofthe	ofthe	VERB
inlawrev-3463	219	46	common	common	ADJ
inlawrev-3463	219	47	law	law	NOUN
inlawrev-3463	219	48	oftrusts.59	oftrusts.59	NOUN
inlawrev-3463	219	49	court	court	NOUN
inlawrev-3463	219	50	decisions	decision	NOUN
inlawrev-3463	219	51	informed	inform	VERB
inlawrev-3463	219	52	by	by	ADP
inlawrev-3463	219	53	the	the	DET
inlawrev-3463	219	54	law	law	NOUN
inlawrev-3463	219	55	of	of	ADP
inlawrev-3463	219	56	trusts	trust	NOUN
inlawrev-3463	219	57	that	that	PRON
inlawrev-3463	219	58	have	have	AUX
inlawrev-3463	219	59	focused	focus	VERB
inlawrev-3463	219	60	on	on	ADP
inlawrev-3463	219	61	the	the	DET
inlawrev-3463	219	62	plan	plan	NOUN
inlawrev-3463	219	63	administrator	administrator	NOUN
inlawrev-3463	219	64	's	's	PART
inlawrev-3463	219	65	general	general	ADJ
inlawrev-3463	219	66	fiduciary	fiduciary	ADJ
inlawrev-3463	219	67	duties	duty	NOUN
inlawrev-3463	219	68	under	under	ADP
inlawrev-3463	219	69	erisa	erisa	NOUN
inlawrev-3463	219	70	have	have	AUX
inlawrev-3463	219	71	increasingly	increasingly	ADV
inlawrev-3463	219	72	interpreted	interpret	VERB
inlawrev-3463	219	73	those	those	DET
inlawrev-3463	219	74	duties	duty	NOUN
inlawrev-3463	219	75	in	in	ADP
inlawrev-3463	219	76	favor	favor	NOUN
inlawrev-3463	219	77	of	of	ADP
inlawrev-3463	219	78	plan	plan	NOUN
inlawrev-3463	219	79	participants	participant	NOUN
inlawrev-3463	219	80	.	.	PUNCT
inlawrev-3463	220	1	early	early	ADJ
inlawrev-3463	220	2	decisions	decision	NOUN
inlawrev-3463	220	3	recognized	recognize	VERB
inlawrev-3463	220	4	a	a	DET
inlawrev-3463	220	5	fiduciary	fiduciary	ADJ
inlawrev-3463	220	6	duty	duty	NOUN
inlawrev-3463	220	7	to	to	PART
inlawrev-3463	220	8	"	"	PUNCT
inlawrev-3463	220	9	speak	speak	VERB
inlawrev-3463	220	10	truthfully	truthfully	ADV
inlawrev-3463	220	11	"	"	PUNCT
inlawrev-3463	220	12	to	to	PART
inlawrev-3463	220	13	plan	plan	VERB
inlawrev-3463	220	14	participants	participant	NOUN
inlawrev-3463	220	15	.	.	PUNCT
inlawrev-3463	221	1	in	in	ADP
inlawrev-3463	221	2	berlin	berlin	PROPN
inlawrev-3463	221	3	v.	v.	PROPN
inlawrev-3463	221	4	michigan	michigan	PROPN
inlawrev-3463	221	5	bell	bell	PROPN
inlawrev-3463	221	6	telephone	telephone	PROPN
inlawrev-3463	221	7	,	,	PUNCT
inlawrev-3463	221	8	60	60	NUM
inlawrev-3463	221	9	employees	employee	NOUN
inlawrev-3463	221	10	contended	contend	VERB
inlawrev-3463	221	11	that	that	SCONJ
inlawrev-3463	221	12	michigan	michigan	PROPN
inlawrev-3463	221	13	bell	bell	PROPN
inlawrev-3463	221	14	intentionally	intentionally	ADV
inlawrev-3463	221	15	misled	mislead	VERB
inlawrev-3463	221	16	them	they	PRON
inlawrev-3463	221	17	by	by	ADP
inlawrev-3463	221	18	indicating	indicate	VERB
inlawrev-3463	221	19	that	that	SCONJ
inlawrev-3463	221	20	the	the	DET
inlawrev-3463	221	21	company	company	NOUN
inlawrev-3463	221	22	was	be	AUX
inlawrev-3463	221	23	not	not	PART
inlawrev-3463	221	24	considering	consider	VERB
inlawrev-3463	221	25	an	an	DET
inlawrev-3463	221	26	enhanced	enhance	VERB
inlawrev-3463	221	27	early	early	ADJ
inlawrev-3463	221	28	retirement	retirement	NOUN
inlawrev-3463	221	29	package	package	NOUN
inlawrev-3463	221	30	and	and	CCONJ
inlawrev-3463	221	31	that	that	SCONJ
inlawrev-3463	221	32	employees	employee	NOUN
inlawrev-3463	221	33	should	should	AUX
inlawrev-3463	221	34	therefore	therefore	ADV
inlawrev-3463	221	35	not	not	PART
inlawrev-3463	221	36	delay	delay	VERB
inlawrev-3463	221	37	their	their	PRON
inlawrev-3463	221	38	retirement	retirement	NOUN
inlawrev-3463	221	39	decisions	decision	NOUN
inlawrev-3463	221	40	.	.	PUNCT
inlawrev-3463	222	1	61	61	NUM
inlawrev-3463	222	2	the	the	DET
inlawrev-3463	222	3	sixth	sixth	ADJ
inlawrev-3463	222	4	circuit	circuit	NOUN
inlawrev-3463	222	5	held	hold	VERB
inlawrev-3463	222	6	that	that	SCONJ
inlawrev-3463	222	7	the	the	DET
inlawrev-3463	222	8	company	company	NOUN
inlawrev-3463	222	9	's	's	PART
inlawrev-3463	222	10	actions	action	NOUN
inlawrev-3463	222	11	constituted	constitute	VERB
inlawrev-3463	222	12	a	a	DET
inlawrev-3463	222	13	breach	breach	NOUN
inlawrev-3463	222	14	of	of	ADP
inlawrev-3463	222	15	fiduciary	fiduciary	ADJ
inlawrev-3463	222	16	duty	duty	NOUN
inlawrev-3463	222	17	in	in	ADP
inlawrev-3463	222	18	affirmatively	affirmatively	ADV
inlawrev-3463	222	19	misrepresenting	misrepresent	VERB
inlawrev-3463	222	20	the	the	DET
inlawrev-3463	222	21	plan	plan	NOUN
inlawrev-3463	222	22	terms	term	NOUN
inlawrev-3463	222	23	to	to	PART
inlawrev-3463	222	24	plan	plan	VERB
inlawrev-3463	222	25	participants.62	participants.62	NOUN
inlawrev-3463	222	26	in	in	ADP
inlawrev-3463	222	27	1	1	NUM
inlawrev-3463	222	28	996	996	NUM
inlawrev-3463	222	29	,	,	PUNCT
inlawrev-3463	222	30	the	the	DET
inlawrev-3463	222	31	second	second	ADJ
inlawrev-3463	222	32	circuit	circuit	NOUN
inlawrev-3463	222	33	in	in	ADP
inlawrev-3463	222	34	pocchia	pocchia	NOUN
inlawrev-3463	222	35	v.	v.	ADP
inlawrev-3463	222	36	nynex	nynex	PROPN
inlawrev-3463	222	37	corp	corp	PROPN
inlawrev-3463	222	38	.	.	PROPN
inlawrev-3463	222	39	agreed	agree	VERB
inlawrev-3463	222	40	with	with	ADP
inlawrev-3463	222	41	the	the	DET
inlawrev-3463	222	42	sixth	sixth	ADJ
inlawrev-3463	222	43	circuit	circuit	NOUN
inlawrev-3463	222	44	and	and	CCONJ
inlawrev-3463	222	45	noted	note	VERB
inlawrev-3463	222	46	that	that	SCONJ
inlawrev-3463	222	47	it	it	PRON
inlawrev-3463	222	48	is	be	AUX
inlawrev-3463	222	49	"	"	PUNCT
inlawrev-3463	222	50	well	well	ADV
inlawrev-3463	222	51	-	-	PUNCT
inlawrev-3463	222	52	settled	settle	VERB
inlawrev-3463	222	53	that	that	SCONJ
inlawrev-3463	222	54	plan	plan	NOUN
inlawrev-3463	222	55	fiduciaries	fiduciary	NOUN
inlawrev-3463	222	56	may	may	AUX
inlawrev-3463	222	57	not	not	PART
inlawrev-3463	222	58	affirmatively	affirmatively	ADV
inlawrev-3463	222	59	mislead	mislead	VERB
inlawrev-3463	222	60	plan	plan	NOUN
inlawrev-3463	222	61	participants	participant	NOUN
inlawrev-3463	222	62	about	about	ADP
inlawrev-3463	222	63	changes	change	NOUN
inlawrev-3463	222	64	,	,	PUNCT
inlawrev-3463	222	65	effective	effective	ADJ
inlawrev-3463	222	66	or	or	CCONJ
inlawrev-3463	222	67	under	under	ADP
inlawrev-3463	222	68	consideration	consideration	NOUN
inlawrev-3463	222	69	,	,	PUNCT
inlawrev-3463	222	70	to	to	ADP
inlawrev-3463	222	71	employee	employee	NOUN
inlawrev-3463	222	72	pension	pension	NOUN
inlawrev-3463	222	73	benefit	benefit	NOUN
inlawrev-3463	222	74	plans	plan	NOUN
inlawrev-3463	222	75	.	.	PUNCT
inlawrev-3463	222	76	"	"	PUNCT
inlawrev-3463	223	1	63	63	NUM
inlawrev-3463	223	2	in	in	ADP
inlawrev-3463	223	3	varity	varity	PROPN
inlawrev-3463	223	4	corp	corp	PROPN
inlawrev-3463	223	5	.	.	PROPN
inlawrev-3463	223	6	v.	v.	PROPN
inlawrev-3463	223	7	howe	howe	PROPN
inlawrev-3463	223	8	,	,	PUNCT
inlawrev-3463	223	9	the	the	DET
inlawrev-3463	223	10	supreme	supreme	PROPN
inlawrev-3463	223	11	court	court	PROPN
inlawrev-3463	223	12	weighed	weigh	VERB
inlawrev-3463	223	13	in	in	ADP
inlawrev-3463	223	14	on	on	ADP
inlawrev-3463	223	15	the	the	DET
inlawrev-3463	223	16	subject	subject	NOUN
inlawrev-3463	223	17	of	of	ADP
inlawrev-3463	223	18	misrepresentation	misrepresentation	NOUN
inlawrev-3463	223	19	,	,	PUNCT
inlawrev-3463	223	20	holding	hold	VERB
inlawrev-3463	223	21	that	that	SCONJ
inlawrev-3463	223	22	"	"	PUNCT
inlawrev-3463	223	23	deceiving	deceive	VERB
inlawrev-3463	223	24	a	a	DET
inlawrev-3463	223	25	plan	plan	NOUN
inlawrev-3463	223	26	's	's	PART
inlawrev-3463	223	27	beneficiaries	beneficiary	NOUN
inlawrev-3463	223	28	in	in	ADP
inlawrev-3463	223	29	order	order	NOUN
inlawrev-3463	223	30	to	to	PART
inlawrev-3463	223	31	save	save	VERB
inlawrev-3463	223	32	the	the	DET
inlawrev-3463	223	33	employer	employer	NOUN
inlawrev-3463	223	34	money	money	NOUN
inlawrev-3463	223	35	at	at	ADP
inlawrev-3463	223	36	the	the	DET
inlawrev-3463	223	37	beneficiaries	beneficiary	NOUN
inlawrev-3463	223	38	'	'	PART
inlawrev-3463	223	39	expense	expense	NOUN
inlawrev-3463	223	40	is	be	AUX
inlawrev-3463	223	41	not	not	PART
inlawrev-3463	223	42	to	to	PART
inlawrev-3463	223	43	act	act	VERB
inlawrev-3463	223	44	'	'	PUNCT
inlawrev-3463	223	45	solely	solely	ADV
inlawrev-3463	223	46	in	in	ADP
inlawrev-3463	223	47	the	the	DET
inlawrev-3463	223	48	interest	interest	NOUN
inlawrev-3463	223	49	of	of	ADP
inlawrev-3463	223	50	the	the	DET
inlawrev-3463	223	51	participants	participant	NOUN
inlawrev-3463	223	52	and	and	CCONJ
inlawrev-3463	223	53	beneficiaries	beneficiary	NOUN
inlawrev-3463	223	54	'	'	PUNCT
inlawrev-3463	223	55	"	"	PUNCT
inlawrev-3463	223	56	and	and	CCONJ
inlawrev-3463	223	57	is	be	AUX
inlawrev-3463	223	58	therefore	therefore	ADV
inlawrev-3463	223	59	a	a	DET
inlawrev-3463	223	60	breach	breach	NOUN
inlawrev-3463	223	61	of	of	ADP
inlawrev-3463	223	62	the	the	DET
inlawrev-3463	223	63	employer	employer	NOUN
inlawrev-3463	223	64	's	's	PART
inlawrev-3463	223	65	fiduciary	fiduciary	ADJ
inlawrev-3463	223	66	duty	duty	NOUN
inlawrev-3463	223	67	under	under	ADP
inlawrev-3463	223	68	erisa.64	erisa.64	PROPN
inlawrev-3463	223	69	the	the	DET
inlawrev-3463	223	70	egregious	egregious	ADJ
inlawrev-3463	223	71	employer	employer	NOUN
inlawrev-3463	223	72	behavior	behavior	NOUN
inlawrev-3463	223	73	in	in	ADP
inlawrev-3463	223	74	varity	varity	NOUN
inlawrev-3463	223	75	involved	involve	VERB
inlawrev-3463	223	76	employees	employee	NOUN
inlawrev-3463	223	77	being	be	AUX
inlawrev-3463	223	78	told	tell	VERB
inlawrev-3463	223	79	that	that	SCONJ
inlawrev-3463	223	80	if	if	SCONJ
inlawrev-3463	223	81	they	they	PRON
inlawrev-3463	223	82	agreed	agree	VERB
inlawrev-3463	223	83	to	to	PART
inlawrev-3463	223	84	voluntarily	voluntarily	ADV
inlawrev-3463	223	85	transfer	transfer	VERB
inlawrev-3463	223	86	57	57	NUM
inlawrev-3463	223	87	.	.	PUNCT
inlawrev-3463	224	1	see	see	VERB
inlawrev-3463	224	2	i	i	PRON
inlawrev-3463	224	3	d.	d.	PROPN
inlawrev-3463	224	4	58	58	NUM
inlawrev-3463	224	5	.	.	PUNCT
inlawrev-3463	225	1	i	i	PRON
inlawrev-3463	225	2	d.	d.	PROPN
inlawrev-3463	225	3	at	at	ADP
inlawrev-3463	225	4	619	619	NUM
inlawrev-3463	225	5	.	.	PUNCT
inlawrev-3463	226	1	59	59	NUM
inlawrev-3463	226	2	.	.	PUNCT
inlawrev-3463	227	1	for	for	ADP
inlawrev-3463	227	2	further	further	ADJ
inlawrev-3463	227	3	discussion	discussion	NOUN
inlawrev-3463	227	4	of	of	ADP
inlawrev-3463	227	5	fiduciary	fiduciary	ADJ
inlawrev-3463	227	6	duties	duty	NOUN
inlawrev-3463	227	7	under	under	ADP
inlawrev-3463	227	8	the	the	DET
inlawrev-3463	227	9	common	common	ADJ
inlawrev-3463	227	10	law	law	NOUN
inlawrev-3463	227	11	of	of	ADP
inlawrev-3463	227	12	trusts	trust	NOUN
inlawrev-3463	227	13	,	,	PUNCT
inlawrev-3463	227	14	see	see	VERB
inlawrev-3463	227	15	barry	barry	PROPN
inlawrev-3463	227	16	,	,	PUNCT
inlawrev-3463	227	17	supra	supra	PROPN
inlawrev-3463	227	18	note	note	NOUN
inlawrev-3463	227	19	5	5	NUM
inlawrev-3463	227	20	,	,	PUNCT
inlawrev-3463	227	21	at	at	ADP
inlawrev-3463	227	22	741	741	NUM
inlawrev-3463	227	23	-	-	SYM
inlawrev-3463	227	24	43	43	NUM
inlawrev-3463	227	25	.	.	PUNCT
inlawrev-3463	228	1	see	see	VERB
inlawrev-3463	228	2	also	also	ADV
inlawrev-3463	228	3	jensen	jensen	PROPN
inlawrev-3463	228	4	,	,	PUNCT
inlawrev-3463	228	5	supra	supra	PROPN
inlawrev-3463	228	6	note	note	PROPN
inlawrev-3463	228	7	4	4	NUM
inlawrev-3463	228	8	,	,	PUNCT
inlawrev-3463	228	9	at	at	ADP
inlawrev-3463	228	10	145	145	NUM
inlawrev-3463	228	11	-	-	SYM
inlawrev-3463	228	12	49	49	NUM
inlawrev-3463	228	13	.	.	PUNCT
inlawrev-3463	229	1	60	60	NUM
inlawrev-3463	229	2	.	.	X
inlawrev-3463	229	3	858	858	NUM
inlawrev-3463	229	4	f.2d	f.2d	NOUN
inlawrev-3463	229	5	1	1	NUM
inlawrev-3463	229	6	154	154	NUM
inlawrev-3463	229	7	(	(	PUNCT
inlawrev-3463	229	8	6th	6th	ADJ
inlawrev-3463	229	9	cir	cir	NOUN
inlawrev-3463	229	10	.	.	PUNCT
inlawrev-3463	229	11	1988	1988	NUM
inlawrev-3463	229	12	)	)	PUNCT
inlawrev-3463	229	13	.	.	PUNCT
inlawrev-3463	230	1	61	61	NUM
inlawrev-3463	230	2	.	.	PUNCT
inlawrev-3463	231	1	see	see	VERB
inlawrev-3463	231	2	i	i	PRON
inlawrev-3463	231	3	d.	d.	PROPN
inlawrev-3463	231	4	at	at	ADP
inlawrev-3463	231	5	1158	1158	NUM
inlawrev-3463	231	6	.	.	PUNCT
inlawrev-3463	232	1	62	62	NUM
inlawrev-3463	232	2	.	.	PUNCT
inlawrev-3463	233	1	see	see	VERB
inlawrev-3463	233	2	i	i	PRON
inlawrev-3463	233	3	d.	d.	PROPN
inlawrev-3463	233	4	at	at	ADP
inlawrev-3463	233	5	1163	1163	NUM
inlawrev-3463	233	6	.	.	PUNCT
inlawrev-3463	234	1	63	63	NUM
inlawrev-3463	234	2	.	.	X
inlawrev-3463	235	1	81	81	NUM
inlawrev-3463	235	2	f.3d	f.3d	NUM
inlawrev-3463	235	3	275	275	NUM
inlawrev-3463	235	4	,	,	PUNCT
inlawrev-3463	235	5	278	278	NUM
inlawrev-3463	235	6	(	(	PUNCT
inlawrev-3463	235	7	2d	2d	NUM
inlawrev-3463	235	8	cir	cir	NOUN
inlawrev-3463	235	9	.	.	PUNCT
inlawrev-3463	235	10	1996	1996	NUM
inlawrev-3463	235	11	)	)	PUNCT
inlawrev-3463	235	12	.	.	PUNCT
inlawrev-3463	236	1	see	see	VERB
inlawrev-3463	236	2	also	also	ADV
inlawrev-3463	236	3	mullins	mullins	PROPN
inlawrev-3463	236	4	v.	v.	ADP
inlawrev-3463	236	5	pfizer	pfizer	PROPN
inlawrev-3463	236	6	,	,	PUNCT
inlawrev-3463	236	7	inc	inc	PROPN
inlawrev-3463	236	8	.	.	PROPN
inlawrev-3463	236	9	,	,	PUNCT
inlawrev-3463	236	10	23	23	NUM
inlawrev-3463	236	11	f.3d	f.3d	NUM
inlawrev-3463	236	12	663	663	NUM
inlawrev-3463	236	13	,	,	PUNCT
inlawrev-3463	236	14	669	669	NUM
inlawrev-3463	236	15	(	(	PUNCT
inlawrev-3463	236	16	2d	2d	NUM
inlawrev-3463	236	17	cir	cir	NOUN
inlawrev-3463	236	18	.	.	PROPN
inlawrev-3463	236	19	1994	1994	NUM
inlawrev-3463	236	20	)	)	PUNCT
inlawrev-3463	236	21	;	;	PUNCT
inlawrev-3463	236	22	fischer	fischer	PROPN
inlawrev-3463	236	23	v.	v.	PROPN
inlawrev-3463	236	24	phila	phila	PROPN
inlawrev-3463	236	25	.	.	PUNCT
inlawrev-3463	237	1	elec	elec	PROPN
inlawrev-3463	237	2	.	.	PROPN
inlawrev-3463	237	3	co.	co.	PROPN
inlawrev-3463	237	4	,994f.2d	,994f.2d	PUNCT
inlawrev-3463	237	5	130	130	NUM
inlawrev-3463	237	6	,	,	PUNCT
inlawrev-3463	237	7	135	135	NUM
inlawrev-3463	237	8	(	(	PUNCT
inlawrev-3463	237	9	3d	3d	NUM
inlawrev-3463	237	10	cir	cir	NOUN
inlawrev-3463	237	11	.	.	PROPN
inlawrev-3463	237	12	1993	1993	NUM
inlawrev-3463	237	13	)	)	PUNCT
inlawrev-3463	237	14	;	;	PUNCT
inlawrev-3463	237	15	drennan	drennan	PROPN
inlawrev-3463	237	16	v.	v.	PROPN
inlawrev-3463	237	17	gen	gen	PROPN
inlawrev-3463	237	18	.	.	PROPN
inlawrev-3463	237	19	motors	motors	PROPN
inlawrev-3463	237	20	corp	corp	PROPN
inlawrev-3463	237	21	.	.	PROPN
inlawrev-3463	237	22	,	,	PUNCT
inlawrev-3463	237	23	977	977	NUM
inlawrev-3463	237	24	f.2d	f.2d	NUM
inlawrev-3463	237	25	246	246	NUM
inlawrev-3463	237	26	,	,	PUNCT
inlawrev-3463	237	27	251	251	NUM
inlawrev-3463	237	28	(	(	PUNCT
inlawrev-3463	237	29	6th	6th	ADJ
inlawrev-3463	237	30	cir	cir	NOUN
inlawrev-3463	237	31	.	.	PROPN
inlawrev-3463	237	32	1992	1992	NUM
inlawrev-3463	237	33	)	)	PUNCT
inlawrev-3463	237	34	,	,	PUNCT
inlawrev-3463	237	35	cert	cert	NOUN
inlawrev-3463	237	36	,	,	PUNCT
inlawrev-3463	237	37	denied	deny	VERB
inlawrev-3463	237	38	,	,	PUNCT
inlawrev-3463	237	39	508	508	NUM
inlawrev-3463	237	40	u.s	u.s	PROPN
inlawrev-3463	237	41	.	.	PROPN
inlawrev-3463	237	42	940	940	NUM
inlawrev-3463	237	43	(	(	PUNCT
inlawrev-3463	237	44	1993	1993	NUM
inlawrev-3463	237	45	)	)	PUNCT
inlawrev-3463	237	46	.	.	PUNCT
inlawrev-3463	238	1	64	64	NUM
inlawrev-3463	238	2	.	.	PUNCT
inlawrev-3463	239	1	516	516	NUM
inlawrev-3463	239	2	u.s	u.s	PROPN
inlawrev-3463	239	3	.	.	PROPN
inlawrev-3463	239	4	489	489	NUM
inlawrev-3463	239	5	,	,	PUNCT
inlawrev-3463	239	6	506	506	NUM
inlawrev-3463	239	7	(	(	PUNCT
inlawrev-3463	239	8	1996	1996	NUM
inlawrev-3463	239	9	)	)	PUNCT
inlawrev-3463	239	10	(	(	PUNCT
inlawrev-3463	239	11	quoting	quote	VERB
inlawrev-3463	239	12	29	29	NUM
inlawrev-3463	239	13	u.s.c	u.s.c	ADJ
inlawrev-3463	239	14	.	.	PUNCT
inlawrev-3463	240	1	§	§	PROPN
inlawrev-3463	240	2	1021	1021	NUM
inlawrev-3463	240	3	)	)	PUNCT
inlawrev-3463	240	4	.	.	PUNCT
inlawrev-3463	241	1	200	200	NUM
inlawrev-3463	241	2	1	1	NUM
inlawrev-3463	241	3	]	]	PUNCT
inlawrev-3463	241	4	erisa	erisa	NOUN
inlawrev-3463	241	5	disclosure	disclosure	NOUN
inlawrev-3463	241	6	decisions	decision	NOUN
inlawrev-3463	241	7	509	509	NUM
inlawrev-3463	241	8	to	to	ADP
inlawrev-3463	241	9	a	a	DET
inlawrev-3463	241	10	new	new	ADJ
inlawrev-3463	241	11	company	company	NOUN
inlawrev-3463	241	12	formed	form	VERB
inlawrev-3463	241	13	by	by	ADP
inlawrev-3463	241	14	varity	varity	NOUN
inlawrev-3463	241	15	,	,	PUNCT
inlawrev-3463	241	16	their	their	PRON
inlawrev-3463	241	17	benefits	benefit	NOUN
inlawrev-3463	241	18	would	would	AUX
inlawrev-3463	241	19	remain	remain	VERB
inlawrev-3463	241	20	secure	secure	ADJ
inlawrev-3463	241	21	when	when	SCONJ
inlawrev-3463	241	22	,	,	PUNCT
inlawrev-3463	241	23	in	in	ADP
inlawrev-3463	241	24	fact	fact	NOUN
inlawrev-3463	241	25	,	,	PUNCT
inlawrev-3463	241	26	varity	varity	NOUN
inlawrev-3463	241	27	knew	know	VERB
inlawrev-3463	241	28	that	that	SCONJ
inlawrev-3463	241	29	the	the	DET
inlawrev-3463	241	30	newly	newly	ADV
inlawrev-3463	241	31	formed	form	VERB
inlawrev-3463	241	32	company	company	NOUN
inlawrev-3463	241	33	was	be	AUX
inlawrev-3463	241	34	insolvent	insolvent	ADJ
inlawrev-3463	241	35	when	when	SCONJ
inlawrev-3463	241	36	it	it	PRON
inlawrev-3463	241	37	was	be	AUX
inlawrev-3463	241	38	created	create	VERB
inlawrev-3463	241	39	.	.	PUNCT
inlawrev-3463	242	1	65	65	NUM
inlawrev-3463	242	2	when	when	SCONJ
inlawrev-3463	242	3	the	the	DET
inlawrev-3463	242	4	new	new	ADJ
inlawrev-3463	242	5	company	company	NOUN
inlawrev-3463	242	6	went	go	VERB
inlawrev-3463	242	7	into	into	ADP
inlawrev-3463	242	8	receivership	receivership	NOUN
inlawrev-3463	242	9	during	during	ADP
inlawrev-3463	242	10	its	its	PRON
inlawrev-3463	242	11	second	second	ADJ
inlawrev-3463	242	12	year	year	NOUN
inlawrev-3463	242	13	ofoperation	ofoperation	NOUN
inlawrev-3463	242	14	,	,	PUNCT
inlawrev-3463	242	15	the	the	DET
inlawrev-3463	242	16	employees	employee	NOUN
inlawrev-3463	242	17	who	who	PRON
inlawrev-3463	242	18	had	have	AUX
inlawrev-3463	242	19	transferred	transfer	VERB
inlawrev-3463	242	20	to	to	ADP
inlawrev-3463	242	21	it	it	PRON
inlawrev-3463	242	22	lost	lose	VERB
inlawrev-3463	242	23	all	all	DET
inlawrev-3463	242	24	oftheir	oftheir	ADJ
inlawrev-3463	242	25	non	non	ADJ
inlawrev-3463	242	26	-	-	ADJ
inlawrev-3463	242	27	pension	pension	ADJ
inlawrev-3463	242	28	benefits	benefit	NOUN
inlawrev-3463	242	29	.	.	PUNCT
inlawrev-3463	243	1	66	66	NUM
inlawrev-3463	243	2	the	the	DET
inlawrev-3463	243	3	supreme	supreme	PROPN
inlawrev-3463	243	4	court	court	PROPN
inlawrev-3463	243	5	agreed	agree	VERB
inlawrev-3463	243	6	with	with	ADP
inlawrev-3463	243	7	the	the	DET
inlawrev-3463	243	8	district	district	NOUN
inlawrev-3463	243	9	court	court	NOUN
inlawrev-3463	243	10	that	that	PRON
inlawrev-3463	243	11	varity	varity	NOUN
inlawrev-3463	243	12	's	's	PART
inlawrev-3463	243	13	communications	communication	NOUN
inlawrev-3463	243	14	to	to	ADP
inlawrev-3463	243	15	its	its	PRON
inlawrev-3463	243	16	employees	employee	NOUN
inlawrev-3463	243	17	concerning	concern	VERB
inlawrev-3463	243	18	the	the	DET
inlawrev-3463	243	19	security	security	NOUN
inlawrev-3463	243	20	oftheir	oftheir	DET
inlawrev-3463	243	21	benefits	benefit	NOUN
inlawrev-3463	243	22	were	be	AUX
inlawrev-3463	243	23	materially	materially	ADV
inlawrev-3463	243	24	misleading	misleading	ADJ
inlawrev-3463	243	25	and	and	CCONJ
inlawrev-3463	243	26	therefore	therefore	ADV
inlawrev-3463	243	27	a	a	DET
inlawrev-3463	243	28	violation	violation	NOUN
inlawrev-3463	243	29	of	of	ADP
inlawrev-3463	243	30	varity	varity	NOUN
inlawrev-3463	243	31	's	's	PART
inlawrev-3463	243	32	fiduciary	fiduciary	ADJ
inlawrev-3463	243	33	duty	duty	NOUN
inlawrev-3463	243	34	.	.	PUNCT
inlawrev-3463	244	1	67	67	NUM
inlawrev-3463	244	2	in	in	ADP
inlawrev-3463	244	3	anweiler	anweiler	PROPN
inlawrev-3463	244	4	v.	v.	ADP
inlawrev-3463	244	5	american	american	PROPN
inlawrev-3463	244	6	electric	electric	PROPN
inlawrev-3463	244	7	power	power	PROPN
inlawrev-3463	244	8	service	service	PROPN
inlawrev-3463	244	9	corp	corp	PROPN
inlawrev-3463	244	10	.	.	PROPN
inlawrev-3463	244	11	,	,	PUNCT
inlawrev-3463	244	12	68	68	NUM
inlawrev-3463	244	13	the	the	DET
inlawrev-3463	244	14	seventh	seventh	ADJ
inlawrev-3463	244	15	circuit	circuit	NOUN
inlawrev-3463	244	16	found	find	VERB
inlawrev-3463	244	17	that	that	SCONJ
inlawrev-3463	244	18	silence	silence	NOUN
inlawrev-3463	244	19	could	could	AUX
inlawrev-3463	244	20	also	also	ADV
inlawrev-3463	244	21	be	be	AUX
inlawrev-3463	244	22	misleading	mislead	VERB
inlawrev-3463	244	23	and	and	CCONJ
inlawrev-3463	244	24	constitute	constitute	VERB
inlawrev-3463	244	25	a	a	DET
inlawrev-3463	244	26	breach	breach	NOUN
inlawrev-3463	244	27	of	of	ADP
inlawrev-3463	244	28	fiduciary	fiduciary	ADJ
inlawrev-3463	244	29	duty	duty	NOUN
inlawrev-3463	244	30	under	under	ADP
inlawrev-3463	244	31	erisa	erisa	NOUN
inlawrev-3463	244	32	.	.	PUNCT
inlawrev-3463	245	1	in	in	ADP
inlawrev-3463	245	2	anweiler	anweiler	NOUN
inlawrev-3463	245	3	,	,	PUNCT
inlawrev-3463	245	4	an	an	DET
inlawrev-3463	245	5	employee	employee	NOUN
inlawrev-3463	245	6	was	be	AUX
inlawrev-3463	245	7	asked	ask	VERB
inlawrev-3463	245	8	by	by	ADP
inlawrev-3463	245	9	his	his	PRON
inlawrev-3463	245	10	insurer	insurer	NOUN
inlawrev-3463	245	11	to	to	PART
inlawrev-3463	245	12	sign	sign	VERB
inlawrev-3463	245	13	a	a	DET
inlawrev-3463	245	14	reimbursement	reimbursement	NOUN
inlawrev-3463	245	15	agreement	agreement	NOUN
inlawrev-3463	245	16	that	that	PRON
inlawrev-3463	245	17	made	make	VERB
inlawrev-3463	245	18	the	the	DET
inlawrev-3463	245	19	insurer	insurer	NOUN
inlawrev-3463	245	20	a	a	DET
inlawrev-3463	245	21	beneficiary	beneficiary	NOUN
inlawrev-3463	245	22	under	under	ADP
inlawrev-3463	245	23	the	the	DET
inlawrev-3463	245	24	employee	employee	NOUN
inlawrev-3463	245	25	's	's	PART
inlawrev-3463	245	26	group	group	NOUN
inlawrev-3463	245	27	life	life	NOUN
inlawrev-3463	245	28	insurance	insurance	NOUN
inlawrev-3463	245	29	policy	policy	NOUN
inlawrev-3463	245	30	.	.	PUNCT
inlawrev-3463	246	1	the	the	DET
inlawrev-3463	246	2	request	request	NOUN
inlawrev-3463	246	3	was	be	AUX
inlawrev-3463	246	4	made	make	VERB
inlawrev-3463	246	5	because	because	SCONJ
inlawrev-3463	246	6	anweiler	anweiler	NOUN
inlawrev-3463	246	7	had	have	AUX
inlawrev-3463	246	8	been	be	AUX
inlawrev-3463	246	9	receiving	receive	VERB
inlawrev-3463	246	10	disability	disability	NOUN
inlawrev-3463	246	11	benefits	benefit	NOUN
inlawrev-3463	246	12	in	in	ADP
inlawrev-3463	246	13	excess	excess	NOUN
inlawrev-3463	246	14	of	of	ADP
inlawrev-3463	246	15	what	what	PRON
inlawrev-3463	246	16	he	he	PRON
inlawrev-3463	246	17	was	be	AUX
inlawrev-3463	246	18	owed.69	owed.69	ADV
inlawrev-3463	246	19	the	the	DET
inlawrev-3463	246	20	seventh	seventh	ADJ
inlawrev-3463	246	21	circuit	circuit	NOUN
inlawrev-3463	246	22	found	find	VERB
inlawrev-3463	246	23	that	that	SCONJ
inlawrev-3463	246	24	because	because	SCONJ
inlawrev-3463	246	25	the	the	DET
inlawrev-3463	246	26	employee	employee	NOUN
inlawrev-3463	246	27	was	be	AUX
inlawrev-3463	246	28	informed	inform	VERB
inlawrev-3463	246	29	neitherthat	neitherthat	X
inlawrev-3463	246	30	it	it	PRON
inlawrev-3463	246	31	was	be	AUX
inlawrev-3463	246	32	unnecessary	unnecessary	ADJ
inlawrev-3463	246	33	for	for	SCONJ
inlawrev-3463	246	34	him	he	PRON
inlawrev-3463	246	35	to	to	PART
inlawrev-3463	246	36	sign	sign	VERB
inlawrev-3463	246	37	the	the	DET
inlawrev-3463	246	38	agreement	agreement	NOUN
inlawrev-3463	246	39	in	in	ADP
inlawrev-3463	246	40	order	order	NOUN
inlawrev-3463	246	41	to	to	PART
inlawrev-3463	246	42	receive	receive	VERB
inlawrev-3463	246	43	his	his	PRON
inlawrev-3463	246	44	long	long	ADJ
inlawrev-3463	246	45	-	-	PUNCT
inlawrev-3463	246	46	term	term	NOUN
inlawrev-3463	246	47	disability	disability	NOUN
inlawrev-3463	246	48	benefits	benefit	NOUN
inlawrev-3463	246	49	nor	nor	CCONJ
inlawrev-3463	246	50	that	that	SCONJ
inlawrev-3463	246	51	the	the	DET
inlawrev-3463	246	52	agreement	agreement	NOUN
inlawrev-3463	246	53	was	be	AUX
inlawrev-3463	246	54	revocable	revocable	ADJ
inlawrev-3463	246	55	at	at	ADP
inlawrev-3463	246	56	will	will	NOUN
inlawrev-3463	246	57	,	,	PUNCT
inlawrev-3463	246	58	the	the	DET
inlawrev-3463	246	59	company	company	NOUN
inlawrev-3463	246	60	breached	breach	VERB
inlawrev-3463	246	61	its	its	PRON
inlawrev-3463	246	62	fiduciary	fiduciary	ADJ
inlawrev-3463	246	63	duty	duty	NOUN
inlawrev-3463	246	64	to	to	ADP
inlawrev-3463	246	65	the	the	DET
inlawrev-3463	246	66	employee	employee	NOUN
inlawrev-3463	246	67	.	.	PUNCT
inlawrev-3463	247	1	70	70	NUM
inlawrev-3463	247	2	c.	c.	NOUN
inlawrev-3463	247	3	materiality	materiality	NOUN
inlawrev-3463	247	4	not	not	PART
inlawrev-3463	247	5	all	all	DET
inlawrev-3463	247	6	misrepresentations	misrepresentation	NOUN
inlawrev-3463	247	7	are	be	AUX
inlawrev-3463	247	8	necessarily	necessarily	ADV
inlawrev-3463	247	9	material	material	ADJ
inlawrev-3463	247	10	,	,	PUNCT
inlawrev-3463	247	11	and	and	CCONJ
inlawrev-3463	247	12	only	only	ADV
inlawrev-3463	247	13	material	material	NOUN
inlawrev-3463	247	14	misrepresentations	misrepresentation	NOUN
inlawrev-3463	247	15	constitute	constitute	VERB
inlawrev-3463	247	16	a	a	DET
inlawrev-3463	247	17	breach	breach	NOUN
inlawrev-3463	247	18	offiduciary	offiduciary	ADJ
inlawrev-3463	247	19	duty	duty	NOUN
inlawrev-3463	247	20	.	.	PUNCT
inlawrev-3463	248	1	the	the	DET
inlawrev-3463	248	2	issue	issue	NOUN
inlawrev-3463	248	3	ofmateriality	ofmateriality	NOUN
inlawrev-3463	248	4	was	be	AUX
inlawrev-3463	248	5	addressed	address	VERB
inlawrev-3463	248	6	by	by	ADP
inlawrev-3463	248	7	the	the	DET
inlawrev-3463	248	8	third	third	ADJ
inlawrev-3463	248	9	circuit	circuit	NOUN
inlawrev-3463	248	10	in	in	ADP
inlawrev-3463	248	11	fischer	fischer	PROPN
inlawrev-3463	248	12	v.	v.	ADP
inlawrev-3463	248	13	philadelphia	philadelphia	PROPN
inlawrev-3463	248	14	electric	electric	PROPN
inlawrev-3463	248	15	co.	co.	PROPN
inlawrev-3463	248	16	71	71	NUM
inlawrev-3463	248	17	in	in	ADP
inlawrev-3463	248	18	fischer	fischer	PROPN
inlawrev-3463	248	19	,	,	PUNCT
inlawrev-3463	248	20	the	the	DET
inlawrev-3463	248	21	court	court	NOUN
inlawrev-3463	248	22	linked	link	VERB
inlawrev-3463	248	23	materiality	materiality	NOUN
inlawrev-3463	248	24	to	to	ADP
inlawrev-3463	248	25	the	the	DET
inlawrev-3463	248	26	degree	degree	NOUN
inlawrev-3463	248	27	of	of	ADP
inlawrev-3463	248	28	seriousness	seriousness	NOUN
inlawrev-3463	248	29	with	with	ADP
inlawrev-3463	248	30	which	which	PRON
inlawrev-3463	248	31	a	a	DET
inlawrev-3463	248	32	change	change	NOUN
inlawrev-3463	248	33	to	to	ADP
inlawrev-3463	248	34	a	a	DET
inlawrev-3463	248	35	plan	plan	NOUN
inlawrev-3463	248	36	is	be	AUX
inlawrev-3463	248	37	being	be	AUX
inlawrev-3463	248	38	considered	consider	VERB
inlawrev-3463	248	39	.	.	PUNCT
inlawrev-3463	249	1	72	72	NUM
inlawrev-3463	249	2	employees	employee	NOUN
inlawrev-3463	249	3	in	in	ADP
inlawrev-3463	249	4	fischer	fischer	PROPN
inlawrev-3463	249	5	complained	complain	VERB
inlawrev-3463	249	6	that	that	SCONJ
inlawrev-3463	249	7	they	they	PRON
inlawrev-3463	249	8	took	take	VERB
inlawrev-3463	249	9	early	early	ADJ
inlawrev-3463	249	10	retirement	retirement	NOUN
inlawrev-3463	249	11	because	because	SCONJ
inlawrev-3463	249	12	they	they	PRON
inlawrev-3463	249	13	received	receive	VERB
inlawrev-3463	249	14	assurances	assurance	NOUN
inlawrev-3463	249	15	from	from	ADP
inlawrev-3463	249	16	company	company	NOUN
inlawrev-3463	249	17	representatives	representative	NOUN
inlawrev-3463	249	18	that	that	SCONJ
inlawrev-3463	249	19	no	no	DET
inlawrev-3463	249	20	enhanced	enhanced	ADJ
inlawrev-3463	249	21	early	early	ADJ
inlawrev-3463	249	22	retirement	retirement	NOUN
inlawrev-3463	249	23	plans	plan	NOUN
inlawrev-3463	249	24	were	be	AUX
inlawrev-3463	249	25	under	under	ADP
inlawrev-3463	249	26	consideration	consideration	NOUN
inlawrev-3463	249	27	.	.	PUNCT
inlawrev-3463	250	1	73	73	NUM
inlawrev-3463	250	2	the	the	DET
inlawrev-3463	250	3	company	company	NOUN
inlawrev-3463	250	4	argued	argue	VERB
inlawrev-3463	250	5	that	that	SCONJ
inlawrev-3463	250	6	the	the	DET
inlawrev-3463	250	7	plan	plan	NOUN
inlawrev-3463	250	8	counselors	counselor	NOUN
inlawrev-3463	250	9	were	be	AUX
inlawrev-3463	250	10	telling	tell	VERB
inlawrev-3463	250	11	employees	employee	NOUN
inlawrev-3463	250	12	the	the	DET
inlawrev-3463	250	13	truth	truth	NOUN
inlawrev-3463	250	14	because	because	SCONJ
inlawrev-3463	250	15	the	the	DET
inlawrev-3463	250	16	company	company	NOUN
inlawrev-3463	250	17	had	have	AUX
inlawrev-3463	250	18	never	never	ADV
inlawrev-3463	250	19	told	tell	VERB
inlawrev-3463	250	20	the	the	DET
inlawrev-3463	250	21	counselors	counselor	NOUN
inlawrev-3463	250	22	it	it	PRON
inlawrev-3463	250	23	was	be	AUX
inlawrev-3463	250	24	considering	consider	VERB
inlawrev-3463	250	25	a	a	DET
inlawrev-3463	250	26	new	new	ADJ
inlawrev-3463	250	27	plan	plan	NOUN
inlawrev-3463	250	28	.	.	PUNCT
inlawrev-3463	251	1	the	the	DET
inlawrev-3463	251	2	fischer	fischer	PROPN
inlawrev-3463	251	3	court	court	NOUN
inlawrev-3463	251	4	did	do	AUX
inlawrev-3463	251	5	not	not	PART
inlawrev-3463	251	6	accept	accept	VERB
inlawrev-3463	251	7	this	this	DET
inlawrev-3463	251	8	argument	argument	NOUN
inlawrev-3463	251	9	and	and	CCONJ
inlawrev-3463	251	10	instead	instead	ADV
inlawrev-3463	251	11	held	hold	VERB
inlawrev-3463	251	12	that	that	SCONJ
inlawrev-3463	251	13	the	the	DET
inlawrev-3463	251	14	company	company	NOUN
inlawrev-3463	251	15	's	's	PART
inlawrev-3463	251	16	fiduciary	fiduciary	ADJ
inlawrev-3463	251	17	obligations	obligation	NOUN
inlawrev-3463	251	18	"	"	PUNCT
inlawrev-3463	251	19	can	can	AUX
inlawrev-3463	251	20	not	not	PART
inlawrev-3463	251	21	be	be	AUX
inlawrev-3463	251	22	circumvented	circumvent	VERB
inlawrev-3463	251	23	by	by	ADP
inlawrev-3463	251	24	building	build	VERB
inlawrev-3463	251	25	a	a	DET
inlawrev-3463	251	26	'	'	PUNCT
inlawrev-3463	251	27	chinese	chinese	ADJ
inlawrev-3463	251	28	wall	wall	NOUN
inlawrev-3463	251	29	'	'	PUNCT
inlawrev-3463	251	30	around	around	ADP
inlawrev-3463	251	31	those	those	DET
inlawrev-3463	251	32	employees	employee	NOUN
inlawrev-3463	251	33	on	on	ADP
inlawrev-3463	251	34	whom	whom	PRON
inlawrev-3463	251	35	plan	plan	VERB
inlawrev-3463	251	36	participants	participant	NOUN
inlawrev-3463	251	37	reasonably	reasonably	ADV
inlawrev-3463	251	38	rely	rely	VERB
inlawrev-3463	251	39	for	for	ADP
inlawrev-3463	251	40	important	important	ADJ
inlawrev-3463	251	41	information	information	NOUN
inlawrev-3463	251	42	and	and	CCONJ
inlawrev-3463	251	43	guidance	guidance	NOUN
inlawrev-3463	251	44	about	about	ADP
inlawrev-3463	251	45	retirement	retirement	NOUN
inlawrev-3463	251	46	.	.	PUNCT
inlawrev-3463	251	47	"	"	PUNCT
inlawrev-3463	252	1	74	74	NUM
inlawrev-3463	252	2	the	the	DET
inlawrev-3463	252	3	court	court	NOUN
inlawrev-3463	252	4	went	go	VERB
inlawrev-3463	252	5	on	on	ADP
inlawrev-3463	252	6	to	to	PART
inlawrev-3463	252	7	instruct	instruct	VERB
inlawrev-3463	252	8	that	that	SCONJ
inlawrev-3463	252	9	the	the	DET
inlawrev-3463	252	10	"	"	PUNCT
inlawrev-3463	252	11	more	more	ADV
inlawrev-3463	252	12	seriously	seriously	ADV
inlawrev-3463	252	13	a	a	DET
inlawrev-3463	252	14	plan	plan	NOUN
inlawrev-3463	252	15	change	change	NOUN
inlawrev-3463	252	16	is	be	AUX
inlawrev-3463	252	17	being	be	AUX
inlawrev-3463	252	18	65	65	NUM
inlawrev-3463	252	19	.	.	PUNCT
inlawrev-3463	253	1	see	see	VERB
inlawrev-3463	253	2	i	i	PRON
inlawrev-3463	253	3	d.	d.	PROPN
inlawrev-3463	253	4	at	at	ADP
inlawrev-3463	253	5	494	494	NUM
inlawrev-3463	253	6	.	.	PUNCT
inlawrev-3463	254	1	66	66	NUM
inlawrev-3463	254	2	.	.	PUNCT
inlawrev-3463	255	1	see	see	VERB
inlawrev-3463	255	2	i	i	PRON
inlawrev-3463	255	3	d.	d.	PROPN
inlawrev-3463	255	4	67	67	NUM
inlawrev-3463	255	5	.	.	PUNCT
inlawrev-3463	256	1	see	see	VERB
inlawrev-3463	256	2	i	i	PRON
inlawrev-3463	256	3	d.	d.	PROPN
inlawrev-3463	256	4	at	at	ADP
inlawrev-3463	256	5	505	505	NUM
inlawrev-3463	256	6	.	.	PUNCT
inlawrev-3463	257	1	68	68	NUM
inlawrev-3463	257	2	.	.	NUM
inlawrev-3463	257	3	3	3	NUM
inlawrev-3463	257	4	f.3d	f.3d	NUM
inlawrev-3463	257	5	986	986	NUM
inlawrev-3463	257	6	,	,	PUNCT
inlawrev-3463	257	7	991	991	NUM
inlawrev-3463	257	8	(	(	PUNCT
inlawrev-3463	257	9	7th	7th	ADJ
inlawrev-3463	257	10	cir	cir	NOUN
inlawrev-3463	257	11	.	.	PUNCT
inlawrev-3463	257	12	1993	1993	NUM
inlawrev-3463	257	13	)	)	PUNCT
inlawrev-3463	257	14	.	.	PUNCT
inlawrev-3463	258	1	69	69	NUM
inlawrev-3463	258	2	.	.	PUNCT
inlawrev-3463	259	1	see	see	VERB
inlawrev-3463	259	2	i	i	PRON
inlawrev-3463	259	3	d.	d.	PROPN
inlawrev-3463	259	4	at	at	ADP
inlawrev-3463	259	5	989	989	NUM
inlawrev-3463	259	6	.	.	PUNCT
inlawrev-3463	260	1	70	70	NUM
inlawrev-3463	260	2	.	.	PUNCT
inlawrev-3463	261	1	see	see	VERB
inlawrev-3463	261	2	i	i	PRON
inlawrev-3463	261	3	d.	d.	PROPN
inlawrev-3463	261	4	despite	despite	SCONJ
inlawrev-3463	261	5	the	the	DET
inlawrev-3463	261	6	court	court	NOUN
inlawrev-3463	261	7	's	's	PART
inlawrev-3463	261	8	holding	holding	NOUN
inlawrev-3463	261	9	,	,	PUNCT
inlawrev-3463	261	10	the	the	DET
inlawrev-3463	261	11	plaintiff	plaintiff	NOUN
inlawrev-3463	261	12	received	receive	VERB
inlawrev-3463	261	13	no	no	DET
inlawrev-3463	261	14	remedy	remedy	NOUN
inlawrev-3463	261	15	as	as	SCONJ
inlawrev-3463	261	16	the	the	DET
inlawrev-3463	261	17	employer	employer	NOUN
inlawrev-3463	261	18	had	have	AUX
inlawrev-3463	261	19	already	already	ADV
inlawrev-3463	261	20	paid	pay	VERB
inlawrev-3463	261	21	out	out	ADP
inlawrev-3463	261	22	more	more	ADJ
inlawrev-3463	261	23	than	than	SCONJ
inlawrev-3463	261	24	the	the	DET
inlawrev-3463	261	25	beneficiary	beneficiary	NOUN
inlawrev-3463	261	26	was	be	AUX
inlawrev-3463	261	27	due	due	ADJ
inlawrev-3463	261	28	under	under	ADP
inlawrev-3463	261	29	the	the	DET
inlawrev-3463	261	30	plan	plan	NOUN
inlawrev-3463	261	31	.	.	PUNCT
inlawrev-3463	262	1	see	see	VERB
inlawrev-3463	262	2	i	i	PRON
inlawrev-3463	262	3	d.	d.	PROPN
inlawrev-3463	262	4	at	at	ADP
inlawrev-3463	262	5	994	994	NUM
inlawrev-3463	262	6	.	.	PUNCT
inlawrev-3463	263	1	71	71	NUM
inlawrev-3463	263	2	.	.	PUNCT
inlawrev-3463	264	1	994f.2d	994f.2d	NUM
inlawrev-3463	264	2	130	130	NUM
inlawrev-3463	264	3	(	(	PUNCT
inlawrev-3463	264	4	3d	3d	NUM
inlawrev-3463	264	5	cir	cir	NOUN
inlawrev-3463	264	6	.	.	PROPN
inlawrev-3463	264	7	1993	1993	NUM
inlawrev-3463	264	8	)	)	PUNCT
inlawrev-3463	264	9	.	.	PUNCT
inlawrev-3463	265	1	72	72	X
inlawrev-3463	265	2	.	.	PUNCT
inlawrev-3463	266	1	see	see	VERB
inlawrev-3463	266	2	i	i	PRON
inlawrev-3463	266	3	d.	d.	PROPN
inlawrev-3463	266	4	at	at	ADP
inlawrev-3463	266	5	135	135	NUM
inlawrev-3463	266	6	.	.	PUNCT
inlawrev-3463	267	1	73	73	NUM
inlawrev-3463	267	2	.	.	PUNCT
inlawrev-3463	268	1	see	see	VERB
inlawrev-3463	268	2	i	i	PRON
inlawrev-3463	268	3	d.	d.	PROPN
inlawrev-3463	268	4	74	74	NUM
inlawrev-3463	268	5	.	.	PUNCT
inlawrev-3463	269	1	i	i	PRON
inlawrev-3463	269	2	d.	d.	PROPN
inlawrev-3463	269	3	510	510	NUM
inlawrev-3463	269	4	indiana	indiana	PROPN
inlawrev-3463	269	5	law	law	PROPN
inlawrev-3463	269	6	review	review	NOUN
inlawrev-3463	270	1	[	[	X
inlawrev-3463	270	2	vol	vol	NOUN
inlawrev-3463	270	3	.	.	PUNCT
inlawrev-3463	270	4	34:501	34:501	NUM
inlawrev-3463	270	5	considered	consider	VERB
inlawrev-3463	270	6	,	,	PUNCT
inlawrev-3463	270	7	the	the	PRON
inlawrev-3463	270	8	more	more	ADV
inlawrev-3463	270	9	likely	likely	ADJ
inlawrev-3463	270	10	a	a	DET
inlawrev-3463	270	11	misrepresentation	misrepresentation	NOUN
inlawrev-3463	270	12	,	,	PUNCT
inlawrev-3463	270	13	e.g.	e.g.	ADV
inlawrev-3463	270	14	,	,	PUNCT
inlawrev-3463	270	15	that	that	SCONJ
inlawrev-3463	270	16	no	no	DET
inlawrev-3463	270	17	change	change	NOUN
inlawrev-3463	270	18	is	be	AUX
inlawrev-3463	270	19	under	under	ADP
inlawrev-3463	270	20	consideration	consideration	NOUN
inlawrev-3463	270	21	,	,	PUNCT
inlawrev-3463	270	22	will	will	AUX
inlawrev-3463	270	23	pass	pass	VERB
inlawrev-3463	270	24	the	the	DET
inlawrev-3463	270	25	threshold	threshold	NOUN
inlawrev-3463	270	26	of	of	ADP
inlawrev-3463	270	27	materiality	materiality	NOUN
inlawrev-3463	270	28	.	.	PUNCT
inlawrev-3463	270	29	"	"	PUNCT
inlawrev-3463	271	1	75	75	NUM
inlawrev-3463	271	2	the	the	DET
inlawrev-3463	271	3	case	case	NOUN
inlawrev-3463	271	4	was	be	AUX
inlawrev-3463	271	5	reviewed	review	VERB
inlawrev-3463	271	6	a	a	DET
inlawrev-3463	271	7	second	second	ADJ
inlawrev-3463	271	8	time	time	NOUN
inlawrev-3463	271	9	by	by	ADP
inlawrev-3463	271	10	the	the	DET
inlawrev-3463	271	11	third	third	ADJ
inlawrev-3463	271	12	circuit	circuit	NOUN
inlawrev-3463	271	13	after	after	SCONJ
inlawrev-3463	271	14	the	the	DET
inlawrev-3463	271	15	district	district	NOUN
inlawrev-3463	271	16	court	court	NOUN
inlawrev-3463	271	17	found	find	VERB
inlawrev-3463	271	18	on	on	ADP
inlawrev-3463	271	19	remand	remand	NOUN
inlawrev-3463	271	20	that	that	SCONJ
inlawrev-3463	271	21	the	the	DET
inlawrev-3463	271	22	company	company	NOUN
inlawrev-3463	271	23	was	be	AUX
inlawrev-3463	271	24	in	in	ADP
inlawrev-3463	271	25	fact	fact	NOUN
inlawrev-3463	271	26	seriously	seriously	ADV
inlawrev-3463	271	27	considering	consider	VERB
inlawrev-3463	271	28	an	an	DET
inlawrev-3463	271	29	early	early	ADJ
inlawrev-3463	271	30	retirement	retirement	NOUN
inlawrev-3463	271	31	program	program	NOUN
inlawrev-3463	271	32	at	at	ADP
inlawrev-3463	271	33	the	the	DET
inlawrev-3463	271	34	same	same	ADJ
inlawrev-3463	271	35	time	time	NOUN
inlawrev-3463	271	36	employees	employee	NOUN
inlawrev-3463	271	37	were	be	AUX
inlawrev-3463	271	38	requesting	request	VERB
inlawrev-3463	271	39	information	information	NOUN
inlawrev-3463	271	40	about	about	ADP
inlawrev-3463	271	41	such	such	ADJ
inlawrev-3463	271	42	programs	program	NOUN
inlawrev-3463	271	43	.	.	PUNCT
inlawrev-3463	272	1	76	76	NUM
inlawrev-3463	272	2	in	in	ADP
inlawrev-3463	272	3	fischer	fischer	PROPN
inlawrev-3463	272	4	ii	ii	PROPN
inlawrev-3463	272	5	,	,	PUNCT
inlawrev-3463	272	6	the	the	DET
inlawrev-3463	272	7	court	court	NOUN
inlawrev-3463	272	8	offered	offer	VERB
inlawrev-3463	272	9	a	a	DET
inlawrev-3463	272	10	formulation	formulation	NOUN
inlawrev-3463	272	11	that	that	SCONJ
inlawrev-3463	272	12	"	"	PUNCT
inlawrev-3463	272	13	[	[	X
inlawrev-3463	272	14	s]erious	s]erious	ADJ
inlawrev-3463	272	15	consideration	consideration	NOUN
inlawrev-3463	272	16	of	of	ADP
inlawrev-3463	272	17	a	a	DET
inlawrev-3463	272	18	change	change	NOUN
inlawrev-3463	272	19	in	in	ADP
inlawrev-3463	272	20	plan	plan	NOUN
inlawrev-3463	272	21	benefits	benefit	NOUN
inlawrev-3463	272	22	exists	exist	VERB
inlawrev-3463	272	23	when	when	SCONJ
inlawrev-3463	272	24	(	(	PUNCT
inlawrev-3463	272	25	1	1	X
inlawrev-3463	272	26	)	)	PUNCT
inlawrev-3463	272	27	a	a	DET
inlawrev-3463	272	28	specific	specific	ADJ
inlawrev-3463	272	29	proposal	proposal	NOUN
inlawrev-3463	272	30	(	(	PUNCT
inlawrev-3463	272	31	2	2	NUM
inlawrev-3463	272	32	)	)	PUNCT
inlawrev-3463	272	33	is	be	AUX
inlawrev-3463	272	34	being	be	AUX
inlawrev-3463	272	35	discussed	discuss	VERB
inlawrev-3463	272	36	for	for	ADP
inlawrev-3463	272	37	purposes	purpose	NOUN
inlawrev-3463	272	38	of	of	ADP
inlawrev-3463	272	39	implementation	implementation	NOUN
inlawrev-3463	272	40	(	(	PUNCT
inlawrev-3463	272	41	3	3	NUM
inlawrev-3463	272	42	)	)	PUNCT
inlawrev-3463	272	43	by	by	ADP
inlawrev-3463	272	44	senior	senior	ADJ
inlawrev-3463	272	45	management	management	NOUN
inlawrev-3463	272	46	with	with	ADP
inlawrev-3463	272	47	the	the	DET
inlawrev-3463	272	48	authority	authority	NOUN
inlawrev-3463	272	49	to	to	PART
inlawrev-3463	272	50	implement	implement	VERB
inlawrev-3463	272	51	the	the	DET
inlawrev-3463	272	52	change	change	NOUN
inlawrev-3463	272	53	.	.	PUNCT
inlawrev-3463	272	54	"	"	PUNCT
inlawrev-3463	273	1	77	77	NUM
inlawrev-3463	273	2	applying	apply	VERB
inlawrev-3463	273	3	this	this	DET
inlawrev-3463	273	4	three	three	NUM
inlawrev-3463	273	5	-	-	PUNCT
inlawrev-3463	273	6	pronged	pronged	ADJ
inlawrev-3463	273	7	test	test	NOUN
inlawrev-3463	273	8	,	,	PUNCT
inlawrev-3463	273	9	the	the	DET
inlawrev-3463	273	10	third	third	ADJ
inlawrev-3463	273	11	circuit	circuit	NOUN
inlawrev-3463	273	12	held	hold	VERB
inlawrev-3463	273	13	that	that	SCONJ
inlawrev-3463	273	14	none	none	NOUN
inlawrev-3463	273	15	of	of	ADP
inlawrev-3463	273	16	the	the	DET
inlawrev-3463	273	17	plaintiffs	plaintiff	NOUN
inlawrev-3463	273	18	were	be	AUX
inlawrev-3463	273	19	materially	materially	ADV
inlawrev-3463	273	20	misinformed	misinformed	ADJ
inlawrev-3463	273	21	after	after	ADP
inlawrev-3463	273	22	the	the	DET
inlawrev-3463	273	23	earliest	early	ADJ
inlawrev-3463	273	24	date	date	NOUN
inlawrev-3463	273	25	at	at	ADP
inlawrev-3463	273	26	which	which	PRON
inlawrev-3463	273	27	the	the	DET
inlawrev-3463	273	28	retirement	retirement	NOUN
inlawrev-3463	273	29	plan	plan	NOUN
inlawrev-3463	273	30	was	be	AUX
inlawrev-3463	273	31	being	be	AUX
inlawrev-3463	273	32	seriously	seriously	ADV
inlawrev-3463	273	33	considered	consider	VERB
inlawrev-3463	273	34	.	.	PUNCT
inlawrev-3463	274	1	78	78	NUM
inlawrev-3463	274	2	given	give	VERB
inlawrev-3463	274	3	a	a	DET
inlawrev-3463	274	4	similar	similar	ADJ
inlawrev-3463	274	5	set	set	NOUN
inlawrev-3463	274	6	of	of	ADP
inlawrev-3463	274	7	facts	fact	NOUN
inlawrev-3463	274	8	,	,	PUNCT
inlawrev-3463	274	9	the	the	DET
inlawrev-3463	274	10	first	first	ADJ
inlawrev-3463	274	11	circuit	circuit	NOUN
inlawrev-3463	274	12	held	hold	VERB
inlawrev-3463	274	13	that	that	SCONJ
inlawrev-3463	274	14	there	there	PRON
inlawrev-3463	274	15	was	be	VERB
inlawrev-3463	274	16	no	no	DET
inlawrev-3463	274	17	fiduciary	fiduciary	ADJ
inlawrev-3463	274	18	duty	duty	NOUN
inlawrev-3463	274	19	of	of	ADP
inlawrev-3463	274	20	disclosure	disclosure	NOUN
inlawrev-3463	274	21	when	when	SCONJ
inlawrev-3463	274	22	an	an	DET
inlawrev-3463	274	23	employee	employee	NOUN
inlawrev-3463	274	24	inquired	inquire	VERB
inlawrev-3463	274	25	about	about	ADP
inlawrev-3463	274	26	plan	plan	NOUN
inlawrev-3463	274	27	changes	change	NOUN
inlawrev-3463	274	28	because	because	SCONJ
inlawrev-3463	274	29	the	the	DET
inlawrev-3463	274	30	changes	change	NOUN
inlawrev-3463	274	31	were	be	AUX
inlawrev-3463	274	32	not	not	PART
inlawrev-3463	274	33	under	under	ADP
inlawrev-3463	274	34	serious	serious	ADJ
inlawrev-3463	274	35	consideration	consideration	NOUN
inlawrev-3463	274	36	at	at	ADP
inlawrev-3463	274	37	the	the	DET
inlawrev-3463	274	38	time	time	NOUN
inlawrev-3463	274	39	of	of	ADP
inlawrev-3463	274	40	inquiry	inquiry	NOUN
inlawrev-3463	274	41	.	.	PUNCT
inlawrev-3463	275	1	79	79	NUM
inlawrev-3463	276	1	the	the	DET
inlawrev-3463	276	2	second	second	ADJ
inlawrev-3463	276	3	circuit	circuit	NOUN
inlawrev-3463	276	4	took	take	VERB
inlawrev-3463	276	5	the	the	DET
inlawrev-3463	276	6	fischer	fischer	PROPN
inlawrev-3463	276	7	ii	ii	PROPN
inlawrev-3463	276	8	"	"	PUNCT
inlawrev-3463	276	9	serious	serious	ADJ
inlawrev-3463	276	10	consideration	consideration	NOUN
inlawrev-3463	276	11	test	test	NOUN
inlawrev-3463	276	12	"	"	PUNCT
inlawrev-3463	276	13	even	even	ADV
inlawrev-3463	276	14	further	far	ADV
inlawrev-3463	276	15	in	in	ADP
inlawrev-3463	276	16	ballone	ballone	PROPN
inlawrev-3463	276	17	v.	v.	PROPN
inlawrev-3463	276	18	eastman	eastman	PROPN
inlawrev-3463	276	19	kodakco	kodakco	PROPN
inlawrev-3463	276	20	.	.	PUNCT
inlawrev-3463	277	1	,	,	PUNCT
inlawrev-3463	277	2	holding	hold	VERB
inlawrev-3463	277	3	that	that	SCONJ
inlawrev-3463	277	4	employers	employer	NOUN
inlawrev-3463	277	5	can	can	AUX
inlawrev-3463	277	6	not	not	PART
inlawrev-3463	277	7	mislead	mislead	VERB
inlawrev-3463	277	8	employees	employee	NOUN
inlawrev-3463	277	9	by	by	ADP
inlawrev-3463	277	10	making	make	VERB
inlawrev-3463	277	11	statements	statement	NOUN
inlawrev-3463	277	12	about	about	ADP
inlawrev-3463	277	13	a	a	DET
inlawrev-3463	277	14	plan	plan	NOUN
inlawrev-3463	277	15	that	that	PRON
inlawrev-3463	277	16	they	they	PRON
inlawrev-3463	277	17	know	know	VERB
inlawrev-3463	277	18	are	be	AUX
inlawrev-3463	277	19	false	false	ADJ
inlawrev-3463	277	20	whether	whether	SCONJ
inlawrev-3463	277	21	or	or	CCONJ
inlawrev-3463	277	22	not	not	PART
inlawrev-3463	277	23	they	they	PRON
inlawrev-3463	277	24	are	be	AUX
inlawrev-3463	277	25	seriously	seriously	ADV
inlawrev-3463	277	26	considering	consider	VERB
inlawrev-3463	277	27	altering	alter	VERB
inlawrev-3463	277	28	the	the	DET
inlawrev-3463	277	29	plan	plan	NOUN
inlawrev-3463	277	30	.	.	PUNCT
inlawrev-3463	278	1	80	80	NUM
inlawrev-3463	278	2	in	in	ADP
inlawrev-3463	278	3	another	another	DET
inlawrev-3463	278	4	case	case	NOUN
inlawrev-3463	278	5	dealing	deal	VERB
inlawrev-3463	278	6	with	with	ADP
inlawrev-3463	278	7	early	early	ADJ
inlawrev-3463	278	8	retirement	retirement	NOUN
inlawrev-3463	278	9	issues	issue	NOUN
inlawrev-3463	278	10	,	,	PUNCT
inlawrev-3463	278	11	mcauley	mcauley	PROPN
inlawrev-3463	278	12	v.	v.	PROPN
inlawrev-3463	278	13	ibm	ibm	PROPN
inlawrev-3463	278	14	,	,	PUNCT
inlawrev-3463	278	15	the	the	DET
inlawrev-3463	278	16	sixth	sixth	ADJ
inlawrev-3463	278	17	circuit	circuit	NOUN
inlawrev-3463	278	18	applied	apply	VERB
inlawrev-3463	278	19	the	the	DET
inlawrev-3463	278	20	fischer	fischer	PROPN
inlawrev-3463	278	21	litest	lit	ADJ
inlawrev-3463	278	22	to	to	PART
inlawrev-3463	278	23	determine	determine	VERB
inlawrev-3463	278	24	that	that	SCONJ
inlawrev-3463	278	25	communications	communication	NOUN
inlawrev-3463	278	26	to	to	ADP
inlawrev-3463	278	27	employees	employee	NOUN
inlawrev-3463	278	28	were	be	AUX
inlawrev-3463	278	29	made	make	VERB
inlawrev-3463	278	30	at	at	ADP
inlawrev-3463	278	31	a	a	DET
inlawrev-3463	278	32	time	time	NOUN
inlawrev-3463	278	33	plan	plan	NOUN
inlawrev-3463	278	34	when	when	SCONJ
inlawrev-3463	278	35	changes	change	NOUN
inlawrev-3463	278	36	were	be	AUX
inlawrev-3463	278	37	under	under	ADP
inlawrev-3463	278	38	"	"	PUNCT
inlawrev-3463	278	39	serious	serious	ADJ
inlawrev-3463	278	40	consideration	consideration	NOUN
inlawrev-3463	278	41	"	"	PUNCT
inlawrev-3463	278	42	by	by	ADP
inlawrev-3463	278	43	management	management	NOUN
inlawrev-3463	278	44	.	.	PUNCT
inlawrev-3463	279	1	the	the	DET
inlawrev-3463	279	2	court	court	NOUN
inlawrev-3463	279	3	remanded	remand	VERB
inlawrev-3463	279	4	the	the	DET
inlawrev-3463	279	5	case	case	NOUN
inlawrev-3463	279	6	to	to	PART
inlawrev-3463	279	7	determine	determine	VERB
inlawrev-3463	279	8	if	if	SCONJ
inlawrev-3463	279	9	the	the	DET
inlawrev-3463	279	10	representations	representation	NOUN
inlawrev-3463	279	11	were	be	AUX
inlawrev-3463	279	12	materially	materially	ADV
inlawrev-3463	279	13	misleading	misleading	ADJ
inlawrev-3463	279	14	.	.	PUNCT
inlawrev-3463	280	1	81	81	NUM
inlawrev-3463	280	2	the	the	DET
inlawrev-3463	280	3	supreme	supreme	PROPN
inlawrev-3463	280	4	court	court	PROPN
inlawrev-3463	280	5	,	,	PUNCT
inlawrev-3463	280	6	on	on	ADP
inlawrev-3463	280	7	the	the	DET
inlawrev-3463	280	8	other	other	ADJ
inlawrev-3463	280	9	hand	hand	NOUN
inlawrev-3463	280	10	,	,	PUNCT
inlawrev-3463	280	11	specifically	specifically	ADV
inlawrev-3463	280	12	declined	decline	VERB
inlawrev-3463	280	13	to	to	PART
inlawrev-3463	280	14	consider	consider	VERB
inlawrev-3463	280	15	the	the	DET
inlawrev-3463	280	16	validity	validity	NOUN
inlawrev-3463	280	17	ofthe	ofthe	VERB
inlawrev-3463	280	18	"	"	PUNCT
inlawrev-3463	280	19	serious	serious	ADJ
inlawrev-3463	280	20	consideration	consideration	NOUN
inlawrev-3463	280	21	test	test	NOUN
inlawrev-3463	280	22	"	"	PUNCT
inlawrev-3463	280	23	in	in	ADP
inlawrev-3463	280	24	varityp	varityp	NOUN
inlawrev-3463	280	25	75	75	NUM
inlawrev-3463	280	26	.	.	PUNCT
inlawrev-3463	281	1	i	i	PRON
inlawrev-3463	281	2	d.	d.	PROPN
inlawrev-3463	281	3	the	the	DET
inlawrev-3463	281	4	case	case	NOUN
inlawrev-3463	281	5	was	be	AUX
inlawrev-3463	281	6	remanded	remand	VERB
inlawrev-3463	281	7	to	to	ADP
inlawrev-3463	281	8	the	the	DET
inlawrev-3463	281	9	district	district	NOUN
inlawrev-3463	281	10	court	court	NOUN
inlawrev-3463	281	11	to	to	PART
inlawrev-3463	281	12	determine	determine	VERB
inlawrev-3463	281	13	if	if	SCONJ
inlawrev-3463	281	14	the	the	DET
inlawrev-3463	281	15	changes	change	NOUN
inlawrev-3463	281	16	were	be	AUX
inlawrev-3463	281	17	being	be	AUX
inlawrev-3463	281	18	seriously	seriously	ADV
inlawrev-3463	281	19	considered	consider	VERB
inlawrev-3463	281	20	when	when	SCONJ
inlawrev-3463	281	21	the	the	DET
inlawrev-3463	281	22	employee	employee	NOUN
inlawrev-3463	281	23	requests	request	NOUN
inlawrev-3463	281	24	were	be	AUX
inlawrev-3463	281	25	made	make	VERB
inlawrev-3463	281	26	.	.	PUNCT
inlawrev-3463	282	1	see	see	VERB
inlawrev-3463	282	2	i	i	PRON
inlawrev-3463	282	3	d.	d.	PROPN
inlawrev-3463	282	4	at	at	ADP
inlawrev-3463	282	5	1	1	NUM
inlawrev-3463	282	6	36	36	NUM
inlawrev-3463	282	7	.	.	PUNCT
inlawrev-3463	283	1	76	76	NUM
inlawrev-3463	283	2	.	.	PUNCT
inlawrev-3463	284	1	see	see	VERB
inlawrev-3463	284	2	fischer	fischer	PROPN
inlawrev-3463	284	3	v.	v.	PROPN
inlawrev-3463	284	4	phila	phila	PROPN
inlawrev-3463	284	5	.	.	PUNCT
inlawrev-3463	285	1	elec	elec	PROPN
inlawrev-3463	285	2	.	.	PROPN
inlawrev-3463	285	3	co.	co.	PROPN
inlawrev-3463	285	4	,	,	PUNCT
inlawrev-3463	285	5	96	96	NUM
inlawrev-3463	285	6	f.3d	f.3d	NUM
inlawrev-3463	285	7	1533	1533	NUM
inlawrev-3463	285	8	(	(	PUNCT
inlawrev-3463	285	9	3d	3d	PROPN
inlawrev-3463	285	10	cir	cir	NOUN
inlawrev-3463	285	11	.	.	PUNCT
inlawrev-3463	285	12	1996	1996	NUM
inlawrev-3463	285	13	)	)	PUNCT
inlawrev-3463	285	14	,	,	PUNCT
inlawrev-3463	285	15	cert	cert	NOUN
inlawrev-3463	285	16	,	,	PUNCT
inlawrev-3463	285	17	denied	deny	VERB
inlawrev-3463	285	18	,	,	PUNCT
inlawrev-3463	285	19	520	520	NUM
inlawrev-3463	285	20	u.s	u.s	PROPN
inlawrev-3463	285	21	.	.	PROPN
inlawrev-3463	285	22	1116	1116	NUM
inlawrev-3463	285	23	(	(	PUNCT
inlawrev-3463	285	24	1	1	NUM
inlawrev-3463	285	25	997	997	NUM
inlawrev-3463	285	26	)	)	PUNCT
inlawrev-3463	285	27	.	.	PUNCT
inlawrev-3463	286	1	this	this	DET
inlawrev-3463	286	2	case	case	NOUN
inlawrev-3463	286	3	is	be	AUX
inlawrev-3463	286	4	referred	refer	VERB
inlawrev-3463	286	5	to	to	ADP
inlawrev-3463	286	6	in	in	ADP
inlawrev-3463	286	7	subsequent	subsequent	ADJ
inlawrev-3463	286	8	cases	case	NOUN
inlawrev-3463	286	9	as	as	ADP
inlawrev-3463	286	10	fischer	fischer	PROPN
inlawrev-3463	286	11	ii	ii	PROPN
inlawrev-3463	286	12	.	.	PUNCT
inlawrev-3463	287	1	see	see	VERB
inlawrev-3463	287	2	vartanian	vartanian	PROPN
inlawrev-3463	287	3	v.	v.	ADP
inlawrev-3463	287	4	monsanto	monsanto	PROPN
inlawrev-3463	287	5	co.	co.	PROPN
inlawrev-3463	287	6	,	,	PUNCT
inlawrev-3463	287	7	131	131	NUM
inlawrev-3463	287	8	f.3d	f.3d	NUM
inlawrev-3463	287	9	264	264	NUM
inlawrev-3463	287	10	,	,	PUNCT
inlawrev-3463	287	11	268	268	NUM
inlawrev-3463	287	12	(	(	PUNCT
inlawrev-3463	287	13	1st	1st	ADJ
inlawrev-3463	287	14	cir	cir	NOUN
inlawrev-3463	287	15	.	.	PUNCT
inlawrev-3463	287	16	1997	1997	NUM
inlawrev-3463	287	17	)	)	PUNCT
inlawrev-3463	287	18	.	.	PUNCT
inlawrev-3463	288	1	77	77	NUM
inlawrev-3463	288	2	.	.	PUNCT
inlawrev-3463	289	1	96f.3datl539	96f.3datl539	NOUN
inlawrev-3463	289	2	.	.	PUNCT
inlawrev-3463	290	1	78	78	NUM
inlawrev-3463	290	2	.	.	PUNCT
inlawrev-3463	291	1	see	see	VERB
inlawrev-3463	291	2	i	i	PRON
inlawrev-3463	291	3	d.	d.	PROPN
inlawrev-3463	291	4	at	at	ADP
inlawrev-3463	291	5	1544	1544	NUM
inlawrev-3463	291	6	.	.	PUNCT
inlawrev-3463	292	1	79	79	NUM
inlawrev-3463	292	2	.	.	PUNCT
inlawrev-3463	293	1	see	see	VERB
inlawrev-3463	293	2	vartanian	vartanian	ADJ
inlawrev-3463	293	3	,	,	PUNCT
inlawrev-3463	293	4	131	131	NUM
inlawrev-3463	293	5	f.3dat272	f.3dat272	PROPN
inlawrev-3463	293	6	.	.	PROPN
inlawrev-3463	293	7	80	80	NUM
inlawrev-3463	293	8	.	.	PUNCT
inlawrev-3463	293	9	1	1	NUM
inlawrev-3463	293	10	09	09	NUM
inlawrev-3463	293	11	f.3d	f.3d	NUM
inlawrev-3463	293	12	1	1	NUM
inlawrev-3463	293	13	1	1	NUM
inlawrev-3463	293	14	7	7	NUM
inlawrev-3463	293	15	,	,	PUNCT
inlawrev-3463	293	16	1	1	NUM
inlawrev-3463	293	17	26	26	NUM
inlawrev-3463	293	18	(	(	PUNCT
inlawrev-3463	293	19	2d	2d	NUM
inlawrev-3463	293	20	cir	cir	NOUN
inlawrev-3463	293	21	.	.	PUNCT
inlawrev-3463	293	22	1	1	NUM
inlawrev-3463	293	23	997	997	NUM
inlawrev-3463	293	24	)	)	PUNCT
inlawrev-3463	293	25	.	.	PUNCT
inlawrev-3463	294	1	8	8	NUM
inlawrev-3463	294	2	1	1	NUM
inlawrev-3463	294	3	.	.	PUNCT
inlawrev-3463	295	1	mcauley	mcauley	PROPN
inlawrev-3463	295	2	v.	v.	ADP
inlawrev-3463	295	3	ibm	ibm	PROPN
inlawrev-3463	295	4	,	,	PUNCT
inlawrev-3463	295	5	1	1	NUM
inlawrev-3463	295	6	65	65	NUM
inlawrev-3463	295	7	f.3d	f.3d	NUM
inlawrev-3463	295	8	1	1	NUM
inlawrev-3463	295	9	038	038	NUM
inlawrev-3463	295	10	,	,	PUNCT
inlawrev-3463	295	11	1	1	NUM
inlawrev-3463	295	12	043	043	NUM
inlawrev-3463	295	13	-	-	SYM
inlawrev-3463	295	14	47	47	NUM
inlawrev-3463	295	15	(	(	PUNCT
inlawrev-3463	295	16	6th	6th	ADJ
inlawrev-3463	295	17	cir	cir	NOUN
inlawrev-3463	295	18	.	.	PUNCT
inlawrev-3463	295	19	1	1	NUM
inlawrev-3463	295	20	999	999	NUM
inlawrev-3463	295	21	)	)	PUNCT
inlawrev-3463	295	22	.	.	PUNCT
inlawrev-3463	296	1	the	the	DET
inlawrev-3463	296	2	sixth	sixth	ADJ
inlawrev-3463	296	3	circuit	circuit	NOUN
inlawrev-3463	296	4	disagreed	disagree	VERB
inlawrev-3463	296	5	with	with	ADP
inlawrev-3463	296	6	the	the	DET
inlawrev-3463	296	7	district	district	NOUN
inlawrev-3463	296	8	court	court	NOUN
inlawrev-3463	296	9	as	as	ADP
inlawrev-3463	296	10	to	to	ADP
inlawrev-3463	296	11	the	the	DET
inlawrev-3463	296	12	date	date	NOUN
inlawrev-3463	296	13	that	that	PRON
inlawrev-3463	296	14	serious	serious	ADJ
inlawrev-3463	296	15	consideration	consideration	NOUN
inlawrev-3463	296	16	ofthe	ofthe	VERB
inlawrev-3463	296	17	early	early	ADJ
inlawrev-3463	296	18	retirement	retirement	NOUN
inlawrev-3463	296	19	plan	plan	NOUN
inlawrev-3463	296	20	had	have	AUX
inlawrev-3463	296	21	begun	begin	VERB
inlawrev-3463	296	22	and	and	CCONJ
inlawrev-3463	296	23	remanded	remand	VERB
inlawrev-3463	296	24	the	the	DET
inlawrev-3463	296	25	case	case	NOUN
inlawrev-3463	296	26	.	.	PUNCT
inlawrev-3463	297	1	ibm	ibm	PROPN
inlawrev-3463	297	2	subsequently	subsequently	ADV
inlawrev-3463	297	3	reached	reach	VERB
inlawrev-3463	297	4	a	a	DET
inlawrev-3463	297	5	settlement	settlement	NOUN
inlawrev-3463	297	6	with	with	ADP
inlawrev-3463	297	7	its	its	PRON
inlawrev-3463	297	8	former	former	ADJ
inlawrev-3463	297	9	employees	employee	NOUN
inlawrev-3463	297	10	.	.	PUNCT
inlawrev-3463	298	1	see	see	VERB
inlawrev-3463	298	2	jon	jon	PROPN
inlawrev-3463	298	3	g.	g.	PROPN
inlawrev-3463	298	4	auerbach	auerbach	PROPN
inlawrev-3463	298	5	&	&	CCONJ
inlawrev-3463	298	6	ellen	ellen	PROPN
inlawrev-3463	298	7	e.	e.	PROPN
inlawrev-3463	298	8	schultz	schultz	PROPN
inlawrev-3463	298	9	,	,	PUNCT
inlawrev-3463	298	10	ibmsettles	ibmsettle	VERB
inlawrev-3463	298	11	pension	pension	NOUN
inlawrev-3463	298	12	suit	suit	NOUN
inlawrev-3463	298	13	at	at	ADP
inlawrev-3463	298	14	$	$	SYM
inlawrev-3463	298	15	15.5	15.5	NUM
inlawrev-3463	298	16	million	million	NUM
inlawrev-3463	298	17	,	,	PUNCT
inlawrev-3463	298	18	wall	wall	PROPN
inlawrev-3463	298	19	st	st	PROPN
inlawrev-3463	298	20	.	.	PROPN
inlawrev-3463	298	21	j.	j.	PROPN
inlawrev-3463	298	22	,	,	PUNCT
inlawrev-3463	298	23	sept	sept	PROPN
inlawrev-3463	298	24	.	.	PROPN
inlawrev-3463	298	25	14	14	NUM
inlawrev-3463	298	26	,	,	PUNCT
inlawrev-3463	298	27	1999	1999	NUM
inlawrev-3463	298	28	,	,	PUNCT
inlawrev-3463	298	29	at	at	ADP
inlawrev-3463	298	30	b	b	NOUN
inlawrev-3463	298	31	14	14	NUM
inlawrev-3463	298	32	.	.	PUNCT
inlawrev-3463	299	1	82	82	NUM
inlawrev-3463	299	2	.	.	PUNCT
inlawrev-3463	300	1	see	see	VERB
inlawrev-3463	300	2	varity	varity	PROPN
inlawrev-3463	300	3	corp	corp	PROPN
inlawrev-3463	300	4	.	.	PROPN
inlawrev-3463	301	1	v.	v.	PROPN
inlawrev-3463	301	2	howe	howe	PROPN
inlawrev-3463	301	3	,	,	PUNCT
inlawrev-3463	301	4	516	516	NUM
inlawrev-3463	301	5	u.s	u.s	PROPN
inlawrev-3463	301	6	.	.	PROPN
inlawrev-3463	301	7	489	489	NUM
inlawrev-3463	301	8	,	,	PUNCT
inlawrev-3463	301	9	506	506	NUM
inlawrev-3463	301	10	(	(	PUNCT
inlawrev-3463	301	11	1996	1996	NUM
inlawrev-3463	301	12	)	)	PUNCT
inlawrev-3463	301	13	(	(	PUNCT
inlawrev-3463	301	14	"	"	PUNCT
inlawrev-3463	301	15	[	[	X
inlawrev-3463	301	16	w]e	w]e	NOUN
inlawrev-3463	301	17	need	need	AUX
inlawrev-3463	301	18	not	not	PART
inlawrev-3463	301	19	reach	reach	VERB
inlawrev-3463	301	20	the	the	DET
inlawrev-3463	301	21	question	question	NOUN
inlawrev-3463	301	22	whether	whether	SCONJ
inlawrev-3463	301	23	erisa	erisa	NOUN
inlawrev-3463	301	24	fiduciaries	fiduciary	NOUN
inlawrev-3463	301	25	have	have	AUX
inlawrev-3463	301	26	a	a	DET
inlawrev-3463	301	27	fiduciary	fiduciary	ADJ
inlawrev-3463	301	28	duty	duty	NOUN
inlawrev-3463	301	29	to	to	PART
inlawrev-3463	301	30	disclose	disclose	VERB
inlawrev-3463	301	31	truthful	truthful	ADJ
inlawrev-3463	301	32	information	information	NOUN
inlawrev-3463	301	33	on	on	ADP
inlawrev-3463	301	34	their	their	PRON
inlawrev-3463	301	35	own	own	ADJ
inlawrev-3463	301	36	initiative	initiative	NOUN
inlawrev-3463	301	37	,	,	PUNCT
inlawrev-3463	301	38	or	or	CCONJ
inlawrev-3463	301	39	in	in	ADP
inlawrev-3463	301	40	response	response	NOUN
inlawrev-3463	301	41	to	to	ADP
inlawrev-3463	301	42	employee	employee	NOUN
inlawrev-3463	301	43	inquiries	inquiry	NOUN
inlawrev-3463	301	44	.	.	PUNCT
inlawrev-3463	302	1	"	"	PUNCT
inlawrev-3463	302	2	)	)	PUNCT
inlawrev-3463	302	3	.	.	PUNCT
inlawrev-3463	303	1	200	200	NUM
inlawrev-3463	303	2	1	1	NUM
inlawrev-3463	303	3	]	]	PUNCT
inlawrev-3463	303	4	erisa	erisa	NOUN
inlawrev-3463	303	5	disclosure	disclosure	NOUN
inlawrev-3463	303	6	decisions	decision	NOUN
inlawrev-3463	303	7	5	5	NUM
inlawrev-3463	303	8	1	1	NUM
inlawrev-3463	303	9	1	1	NUM
inlawrev-3463	303	10	d.	d.	PROPN
inlawrev-3463	303	11	voluntary	voluntary	PROPN
inlawrev-3463	303	12	duty	duty	NOUN
inlawrev-3463	303	13	to	to	PART
inlawrev-3463	303	14	disclose	disclose	VERB
inlawrev-3463	303	15	although	although	SCONJ
inlawrev-3463	303	16	most	most	ADJ
inlawrev-3463	303	17	ofthe	ofthe	ADJ
inlawrev-3463	303	18	circuit	circuit	NOUN
inlawrev-3463	303	19	courts	court	NOUN
inlawrev-3463	303	20	have	have	AUX
inlawrev-3463	303	21	embraced	embrace	VERB
inlawrev-3463	303	22	the	the	DET
inlawrev-3463	303	23	"	"	PUNCT
inlawrev-3463	303	24	serious	serious	ADJ
inlawrev-3463	303	25	consideration	consideration	NOUN
inlawrev-3463	303	26	test	test	NOUN
inlawrev-3463	303	27	"	"	PUNCT
inlawrev-3463	303	28	as	as	SCONJ
inlawrev-3463	303	29	it	it	PRON
inlawrev-3463	303	30	applies	apply	VERB
inlawrev-3463	303	31	to	to	ADP
inlawrev-3463	303	32	disclosure	disclosure	NOUN
inlawrev-3463	303	33	in	in	ADP
inlawrev-3463	303	34	response	response	NOUN
inlawrev-3463	303	35	to	to	ADP
inlawrev-3463	303	36	inquiries	inquiry	NOUN
inlawrev-3463	303	37	by	by	ADP
inlawrev-3463	303	38	plan	plan	NOUN
inlawrev-3463	303	39	participants	participant	NOUN
inlawrev-3463	303	40	,	,	PUNCT
inlawrev-3463	303	41	the	the	DET
inlawrev-3463	303	42	courts	court	NOUN
inlawrev-3463	303	43	'	'	PART
inlawrev-3463	303	44	differences	difference	NOUN
inlawrev-3463	303	45	are	be	AUX
inlawrev-3463	303	46	more	more	ADV
inlawrev-3463	303	47	pronounced	pronounced	ADJ
inlawrev-3463	303	48	on	on	ADP
inlawrev-3463	303	49	the	the	DET
inlawrev-3463	303	50	issue	issue	NOUN
inlawrev-3463	303	51	ofwhether	ofwhether	ADP
inlawrev-3463	303	52	a	a	DET
inlawrev-3463	303	53	fiduciary	fiduciary	ADJ
inlawrev-3463	303	54	duty	duty	NOUN
inlawrev-3463	303	55	to	to	PART
inlawrev-3463	303	56	voluntarily	voluntarily	ADV
inlawrev-3463	303	57	disclose	disclose	VERB
inlawrev-3463	303	58	information	information	NOUN
inlawrev-3463	303	59	exists	exist	VERB
inlawrev-3463	303	60	.	.	PUNCT
inlawrev-3463	304	1	the	the	DET
inlawrev-3463	304	2	d.c	d.c	PROPN
inlawrev-3463	304	3	.	.	PROPN
inlawrev-3463	304	4	circuit	circuit	PROPN
inlawrev-3463	304	5	in	in	ADP
inlawrev-3463	304	6	eddy	eddy	PROPN
inlawrev-3463	304	7	v.	v.	ADP
inlawrev-3463	304	8	colonial	colonial	ADJ
inlawrev-3463	304	9	life	life	PROPN
inlawrev-3463	304	10	insurance	insurance	PROPN
inlawrev-3463	304	11	co.	co.	PROPN
inlawrev-3463	304	12	83	83	NUM
inlawrev-3463	304	13	applied	apply	VERB
inlawrev-3463	304	14	the	the	DET
inlawrev-3463	304	15	restatement	restatement	NOUN
inlawrev-3463	304	16	(	(	PUNCT
inlawrev-3463	304	17	second	second	ADJ
inlawrev-3463	304	18	)	)	PUNCT
inlawrev-3463	304	19	of	of	ADP
inlawrev-3463	304	20	trusts	trust	NOUN
inlawrev-3463	304	21	section	section	NOUN
inlawrev-3463	304	22	173	173	NUM
inlawrev-3463	304	23	to	to	PART
inlawrev-3463	304	24	find	find	VERB
inlawrev-3463	304	25	that	that	SCONJ
inlawrev-3463	304	26	"	"	PUNCT
inlawrev-3463	304	27	[	[	X
inlawrev-3463	304	28	rjegardless	rjegardless	VERB
inlawrev-3463	304	29	ofthe	ofthe	NOUN
inlawrev-3463	304	30	precision	precision	NOUN
inlawrev-3463	304	31	ofhis	ofhis	NOUN
inlawrev-3463	304	32	questions	question	NOUN
inlawrev-3463	304	33	,	,	PUNCT
inlawrev-3463	304	34	once	once	ADV
inlawrev-3463	304	35	a	a	DET
inlawrev-3463	304	36	beneficiary	beneficiary	NOUN
inlawrev-3463	304	37	makes	make	VERB
inlawrev-3463	304	38	known	know	VERB
inlawrev-3463	304	39	his	his	PRON
inlawrev-3463	304	40	predicament	predicament	NOUN
inlawrev-3463	304	41	,	,	PUNCT
inlawrev-3463	304	42	the	the	DET
inlawrev-3463	304	43	fiduciary	fiduciary	ADJ
inlawrev-3463	304	44	4	4	NUM
inlawrev-3463	304	45	is	be	AUX
inlawrev-3463	304	46	under	under	ADP
inlawrev-3463	304	47	a	a	DET
inlawrev-3463	304	48	duty	duty	NOUN
inlawrev-3463	304	49	to	to	PART
inlawrev-3463	304	50	communicate	communicate	VERB
inlawrev-3463	304	51	...	...	PUNCT
inlawrev-3463	304	52	all	all	DET
inlawrev-3463	304	53	material	material	NOUN
inlawrev-3463	304	54	facts	fact	NOUN
inlawrev-3463	304	55	in	in	ADP
inlawrev-3463	304	56	connection	connection	NOUN
inlawrev-3463	304	57	with	with	ADP
inlawrev-3463	304	58	the	the	DET
inlawrev-3463	304	59	transaction	transaction	NOUN
inlawrev-3463	304	60	which	which	PRON
inlawrev-3463	304	61	the	the	DET
inlawrev-3463	304	62	trustee	trustee	NOUN
inlawrev-3463	304	63	knows	know	VERB
inlawrev-3463	304	64	or	or	CCONJ
inlawrev-3463	304	65	should	should	AUX
inlawrev-3463	304	66	know/"84	know/"84	VERB
inlawrev-3463	304	67	the	the	DET
inlawrev-3463	304	68	seventh	seventh	ADJ
inlawrev-3463	304	69	circuit	circuit	NOUN
inlawrev-3463	304	70	in	in	ADP
inlawrev-3463	304	71	anweiler	anweiler	NOUN
inlawrev-3463	304	72	also	also	ADV
inlawrev-3463	304	73	found	find	VERB
inlawrev-3463	304	74	a	a	DET
inlawrev-3463	304	75	breach	breach	NOUN
inlawrev-3463	304	76	of	of	ADP
inlawrev-3463	304	77	fiduciary	fiduciary	ADJ
inlawrev-3463	304	78	duty	duty	NOUN
inlawrev-3463	304	79	where	where	SCONJ
inlawrev-3463	304	80	the	the	DET
inlawrev-3463	304	81	company	company	NOUN
inlawrev-3463	304	82	did	do	AUX
inlawrev-3463	304	83	not	not	PART
inlawrev-3463	304	84	provide	provide	VERB
inlawrev-3463	304	85	its	its	PRON
inlawrev-3463	304	86	employee	employee	NOUN
inlawrev-3463	304	87	complete	complete	ADJ
inlawrev-3463	304	88	information	information	NOUN
inlawrev-3463	304	89	at	at	ADP
inlawrev-3463	304	90	the	the	DET
inlawrev-3463	304	91	appropriate	appropriate	ADJ
inlawrev-3463	304	92	time	time	NOUN
inlawrev-3463	304	93	.	.	PUNCT
inlawrev-3463	304	94	85	85	NUM
inlawrev-3463	305	1	the	the	DET
inlawrev-3463	305	2	anweiler	anweiler	NOUN
inlawrev-3463	305	3	court	court	NOUN
inlawrev-3463	305	4	held	hold	VERB
inlawrev-3463	305	5	there	there	PRON
inlawrev-3463	305	6	was	be	VERB
inlawrev-3463	305	7	an	an	DET
inlawrev-3463	305	8	affirmative	affirmative	ADJ
inlawrev-3463	305	9	duty	duty	NOUN
inlawrev-3463	305	10	to	to	PART
inlawrev-3463	305	11	communicate	communicate	VERB
inlawrev-3463	305	12	facts	fact	NOUN
inlawrev-3463	305	13	concerning	concern	VERB
inlawrev-3463	305	14	employee	employee	NOUN
inlawrev-3463	305	15	rights	right	NOUN
inlawrev-3463	305	16	whetheror	whetheror	NOUN
inlawrev-3463	305	17	not	not	PART
inlawrev-3463	305	18	a	a	DET
inlawrev-3463	305	19	beneficiary	beneficiary	NOUN
inlawrev-3463	305	20	asks	ask	VERB
inlawrev-3463	305	21	the	the	DET
inlawrev-3463	305	22	fiduciaries	fiduciary	NOUN
inlawrev-3463	305	23	for	for	ADP
inlawrev-3463	305	24	information	information	NOUN
inlawrev-3463	305	25	.	.	PUNCT
inlawrev-3463	306	1	86	86	NUM
inlawrev-3463	307	1	the	the	DET
inlawrev-3463	307	2	second	second	ADJ
inlawrev-3463	307	3	circuit	circuit	NOUN
inlawrev-3463	307	4	established	establish	VERB
inlawrev-3463	307	5	a	a	DET
inlawrev-3463	307	6	bright	bright	ADJ
inlawrev-3463	307	7	line	line	NOUN
inlawrev-3463	307	8	rule	rule	NOUN
inlawrev-3463	307	9	in	in	ADP
inlawrev-3463	307	10	pocchia	pocchia	NOUN
inlawrev-3463	307	11	v.	v.	ADP
inlawrev-3463	307	12	nynexcorp	nynexcorp	PROPN
inlawrev-3463	307	13	.	.	PROPN
inlawrev-3463	307	14	,	,	PUNCT
inlawrev-3463	307	15	holding	hold	VERB
inlawrev-3463	307	16	that	that	SCONJ
inlawrev-3463	307	17	a	a	DET
inlawrev-3463	307	18	fiduciary	fiduciary	NOUN
inlawrev-3463	307	19	does	do	AUX
inlawrev-3463	307	20	not	not	PART
inlawrev-3463	307	21	have	have	VERB
inlawrev-3463	307	22	a	a	DET
inlawrev-3463	307	23	duty	duty	NOUN
inlawrev-3463	307	24	under	under	ADP
inlawrev-3463	307	25	erisa	erisa	NOUN
inlawrev-3463	307	26	to	to	PART
inlawrev-3463	307	27	"	"	PUNCT
inlawrev-3463	307	28	voluntarily	voluntarily	ADV
inlawrev-3463	307	29	disclose	disclose	VERB
inlawrev-3463	307	30	changes	change	NOUN
inlawrev-3463	307	31	in	in	ADP
inlawrev-3463	307	32	a	a	DET
inlawrev-3463	307	33	benefit	benefit	NOUN
inlawrev-3463	307	34	plan	plan	NOUN
inlawrev-3463	307	35	before	before	SCONJ
inlawrev-3463	307	36	they	they	PRON
inlawrev-3463	307	37	are	be	AUX
inlawrev-3463	307	38	adopted	adopt	VERB
inlawrev-3463	307	39	.	.	PUNCT
inlawrev-3463	307	40	"	"	PUNCT
inlawrev-3463	308	1	87	87	NUM
inlawrev-3463	308	2	in	in	ADP
inlawrev-3463	308	3	pocchia	pocchia	NOUN
inlawrev-3463	308	4	,	,	PUNCT
inlawrev-3463	308	5	although	although	SCONJ
inlawrev-3463	308	6	changes	change	NOUN
inlawrev-3463	308	7	to	to	ADP
inlawrev-3463	308	8	the	the	DET
inlawrev-3463	308	9	company	company	NOUN
inlawrev-3463	308	10	's	's	PART
inlawrev-3463	308	11	retirement	retirement	NOUN
inlawrev-3463	308	12	plan	plan	NOUN
inlawrev-3463	308	13	were	be	AUX
inlawrev-3463	308	14	announced	announce	VERB
inlawrev-3463	308	15	several	several	ADJ
inlawrev-3463	308	16	months	month	NOUN
inlawrev-3463	308	17	after	after	ADP
inlawrev-3463	308	18	the	the	DET
inlawrev-3463	308	19	employee	employee	NOUN
inlawrev-3463	308	20	's	's	PART
inlawrev-3463	308	21	retirement	retirement	NOUN
inlawrev-3463	308	22	,	,	PUNCT
inlawrev-3463	308	23	he	he	PRON
inlawrev-3463	308	24	contended	contend	VERB
inlawrev-3463	308	25	that	that	SCONJ
inlawrev-3463	308	26	the	the	DET
inlawrev-3463	308	27	company	company	NOUN
inlawrev-3463	308	28	had	have	AUX
inlawrev-3463	308	29	already	already	ADV
inlawrev-3463	308	30	decided	decide	VERB
inlawrev-3463	308	31	to	to	PART
inlawrev-3463	308	32	implement	implement	VERB
inlawrev-3463	308	33	a	a	DET
inlawrev-3463	308	34	new	new	ADJ
inlawrev-3463	308	35	plan	plan	NOUN
inlawrev-3463	308	36	when	when	SCONJ
inlawrev-3463	308	37	he	he	PRON
inlawrev-3463	308	38	was	be	AUX
inlawrev-3463	308	39	negotiating	negotiate	VERB
inlawrev-3463	308	40	his	his	PRON
inlawrev-3463	308	41	retirement	retirement	NOUN
inlawrev-3463	308	42	,	,	PUNCT
inlawrev-3463	308	43	and	and	CCONJ
inlawrev-3463	308	44	that	that	SCONJ
inlawrev-3463	308	45	he	he	PRON
inlawrev-3463	308	46	should	should	AUX
inlawrev-3463	308	47	have	have	AUX
inlawrev-3463	308	48	been	be	AUX
inlawrev-3463	308	49	informed	inform	VERB
inlawrev-3463	308	50	at	at	ADP
inlawrev-3463	308	51	that	that	DET
inlawrev-3463	308	52	time	time	NOUN
inlawrev-3463	308	53	.	.	PUNCT
inlawrev-3463	309	1	88	88	NUM
inlawrev-3463	309	2	the	the	DET
inlawrev-3463	309	3	pocchia	pocchia	NOUN
inlawrev-3463	309	4	court	court	NOUN
inlawrev-3463	309	5	recognized	recognize	VERB
inlawrev-3463	309	6	that	that	SCONJ
inlawrev-3463	309	7	the	the	DET
inlawrev-3463	309	8	uncertainty	uncertainty	NOUN
inlawrev-3463	309	9	faced	face	VERB
inlawrev-3463	309	10	by	by	ADP
inlawrev-3463	309	11	employers	employer	NOUN
inlawrev-3463	309	12	ifsuch	ifsuch	VERB
inlawrev-3463	309	13	a	a	DET
inlawrev-3463	309	14	disclosure	disclosure	NOUN
inlawrev-3463	309	15	rule	rule	NOUN
inlawrev-3463	309	16	were	be	AUX
inlawrev-3463	309	17	adopted	adopt	VERB
inlawrev-3463	309	18	would	would	AUX
inlawrev-3463	309	19	be	be	AUX
inlawrev-3463	309	20	an	an	DET
inlawrev-3463	309	21	undue	undue	ADJ
inlawrev-3463	309	22	burden	burden	NOUN
inlawrev-3463	309	23	on	on	ADP
inlawrev-3463	309	24	management	management	NOUN
inlawrev-3463	309	25	because	because	SCONJ
inlawrev-3463	309	26	it	it	PRON
inlawrev-3463	309	27	would	would	AUX
inlawrev-3463	309	28	be	be	AUX
inlawrev-3463	309	29	difficult	difficult	ADJ
inlawrev-3463	309	30	to	to	PART
inlawrev-3463	309	31	determine	determine	VERB
inlawrev-3463	309	32	when	when	SCONJ
inlawrev-3463	309	33	and	and	CCONJ
inlawrev-3463	309	34	what	what	PRON
inlawrev-3463	309	35	needed	need	VERB
inlawrev-3463	309	36	to	to	PART
inlawrev-3463	309	37	be	be	AUX
inlawrev-3463	309	38	disclosed	disclose	VERB
inlawrev-3463	309	39	.	.	PUNCT
inlawrev-3463	310	1	89	89	NUM
inlawrev-3463	310	2	finally	finally	ADV
inlawrev-3463	310	3	,	,	PUNCT
inlawrev-3463	310	4	the	the	DET
inlawrev-3463	310	5	ninth	ninth	ADJ
inlawrev-3463	310	6	circuit	circuit	NOUN
inlawrev-3463	310	7	panel	panel	NOUN
inlawrev-3463	310	8	in	in	ADP
inlawrev-3463	310	9	bins	bin	NOUN
inlawrev-3463	310	10	v.	v.	ADP
inlawrev-3463	310	11	exxon	exxon	PROPN
inlawrev-3463	310	12	co.	co.	PROPN
inlawrev-3463	310	13	extended	extend	VERB
inlawrev-3463	310	14	the	the	DET
inlawrev-3463	310	15	duty	duty	NOUN
inlawrev-3463	310	16	to	to	PART
inlawrev-3463	310	17	disclose	disclose	VERB
inlawrev-3463	310	18	beyond	beyond	ADP
inlawrev-3463	310	19	that	that	PRON
inlawrev-3463	310	20	required	require	VERB
inlawrev-3463	310	21	by	by	ADP
inlawrev-3463	310	22	all	all	DET
inlawrev-3463	310	23	other	other	ADJ
inlawrev-3463	310	24	circuits	circuit	NOUN
inlawrev-3463	310	25	,	,	PUNCT
inlawrev-3463	310	26	holding	hold	VERB
inlawrev-3463	310	27	that	that	SCONJ
inlawrev-3463	310	28	"	"	PUNCT
inlawrev-3463	310	29	once	once	ADV
inlawrev-3463	310	30	an	an	DET
inlawrev-3463	310	31	employer	employer	NOUN
inlawrev-3463	310	32	-	-	PUNCT
inlawrev-3463	310	33	fiduciary	fiduciary	NOUN
inlawrev-3463	310	34	seriously	seriously	ADV
inlawrev-3463	310	35	considers	consider	VERB
inlawrev-3463	310	36	a	a	DET
inlawrev-3463	310	37	proposal	proposal	NOUN
inlawrev-3463	310	38	to	to	PART
inlawrev-3463	310	39	implement	implement	VERB
inlawrev-3463	310	40	a	a	DET
inlawrev-3463	310	41	change	change	NOUN
inlawrev-3463	310	42	in	in	ADP
inlawrev-3463	310	43	erisa	erisa	NOUN
inlawrev-3463	310	44	benefits	benefit	NOUN
inlawrev-3463	310	45	,	,	PUNCT
inlawrev-3463	310	46	it	it	PRON
inlawrev-3463	310	47	has	have	VERB
inlawrev-3463	310	48	an	an	DET
inlawrev-3463	310	49	affirmative	affirmative	ADJ
inlawrev-3463	310	50	duty	duty	NOUN
inlawrev-3463	310	51	to	to	PART
inlawrev-3463	310	52	disclose	disclose	VERB
inlawrev-3463	310	53	information	information	NOUN
inlawrev-3463	310	54	about	about	ADP
inlawrev-3463	310	55	the	the	DET
inlawrev-3463	310	56	83	83	NUM
inlawrev-3463	310	57	.	.	NOUN
inlawrev-3463	310	58	919	919	NUM
inlawrev-3463	310	59	f.2d	f.2d	SYM
inlawrev-3463	310	60	747	747	NUM
inlawrev-3463	310	61	(	(	PUNCT
inlawrev-3463	310	62	d.c	d.c	PROPN
inlawrev-3463	310	63	.	.	PROPN
inlawrev-3463	310	64	cir	cir	PROPN
inlawrev-3463	310	65	,	,	PUNCT
inlawrev-3463	310	66	1990	1990	NUM
inlawrev-3463	310	67	)	)	PUNCT
inlawrev-3463	310	68	.	.	PUNCT
inlawrev-3463	311	1	84	84	NUM
inlawrev-3463	311	2	.	.	PUNCT
inlawrev-3463	312	1	i	i	PRON
inlawrev-3463	312	2	d	d	PROPN
inlawrev-3463	312	3	at	at	ADP
inlawrev-3463	312	4	75	75	NUM
inlawrev-3463	312	5	1	1	NUM
inlawrev-3463	312	6	(	(	PUNCT
inlawrev-3463	312	7	quoting	quote	VERB
inlawrev-3463	312	8	restatement	restatement	NOUN
inlawrev-3463	312	9	(	(	PUNCT
inlawrev-3463	312	10	second	second	ADJ
inlawrev-3463	312	11	)	)	PUNCT
inlawrev-3463	312	12	of	of	ADP
inlawrev-3463	312	13	trusts	trust	NOUN
inlawrev-3463	312	14	§	§	PROPN
inlawrev-3463	312	15	1	1	NUM
inlawrev-3463	312	16	73	73	NUM
inlawrev-3463	312	17	(	(	PUNCT
inlawrev-3463	312	18	1	1	NUM
inlawrev-3463	312	19	959	959	NUM
inlawrev-3463	312	20	)	)	PUNCT
inlawrev-3463	312	21	)	)	PUNCT
inlawrev-3463	312	22	.	.	PUNCT
inlawrev-3463	313	1	in	in	ADP
inlawrev-3463	313	2	contrast	contrast	NOUN
inlawrev-3463	313	3	with	with	ADP
inlawrev-3463	313	4	the	the	DET
inlawrev-3463	313	5	"	"	PUNCT
inlawrev-3463	313	6	retirement	retirement	NOUN
inlawrev-3463	313	7	cases	case	NOUN
inlawrev-3463	313	8	"	"	PUNCT
inlawrev-3463	313	9	with	with	ADP
inlawrev-3463	313	10	which	which	PRON
inlawrev-3463	313	11	this	this	DET
inlawrev-3463	313	12	note	note	NOUN
inlawrev-3463	313	13	is	be	AUX
inlawrev-3463	313	14	primarily	primarily	ADV
inlawrev-3463	313	15	concerned	concern	VERB
inlawrev-3463	313	16	,	,	PUNCT
inlawrev-3463	313	17	eddy	eddy	PROPN
inlawrev-3463	313	18	dealt	deal	VERB
inlawrev-3463	313	19	with	with	ADP
inlawrev-3463	313	20	an	an	DET
inlawrev-3463	313	21	insurer	insurer	NOUN
inlawrev-3463	313	22	's	's	PART
inlawrev-3463	313	23	duty	duty	NOUN
inlawrev-3463	313	24	as	as	ADP
inlawrev-3463	313	25	a	a	DET
inlawrev-3463	313	26	fiduciary	fiduciary	NOUN
inlawrev-3463	313	27	under	under	ADP
inlawrev-3463	313	28	erisa	erisa	NOUN
inlawrev-3463	313	29	§	§	PROPN
inlawrev-3463	313	30	1	1	NUM
inlawrev-3463	313	31	104	104	NUM
inlawrev-3463	313	32	to	to	PART
inlawrev-3463	313	33	convey	convey	VERB
inlawrev-3463	313	34	to	to	ADP
inlawrev-3463	313	35	a	a	DET
inlawrev-3463	313	36	"	"	PUNCT
inlawrev-3463	313	37	lay	lay	ADJ
inlawrev-3463	313	38	beneficiary	beneficiary	ADJ
inlawrev-3463	313	39	"	"	PUNCT
inlawrev-3463	313	40	correct	correct	ADJ
inlawrev-3463	313	41	and	and	CCONJ
inlawrev-3463	313	42	material	material	ADJ
inlawrev-3463	313	43	information	information	NOUN
inlawrev-3463	313	44	about	about	ADP
inlawrev-3463	313	45	his	his	PRON
inlawrev-3463	313	46	status	status	NOUN
inlawrev-3463	313	47	and	and	CCONJ
inlawrev-3463	313	48	options	option	NOUN
inlawrev-3463	313	49	when	when	SCONJ
inlawrev-3463	313	50	a	a	DET
inlawrev-3463	313	51	group	group	NOUN
inlawrev-3463	313	52	health	health	NOUN
inlawrev-3463	313	53	policy	policy	NOUN
inlawrev-3463	313	54	is	be	AUX
inlawrev-3463	313	55	canceled	cancel	VERB
inlawrev-3463	313	56	.	.	PUNCT
inlawrev-3463	314	1	i	i	PRON
inlawrev-3463	314	2	d.	d.	PROPN
inlawrev-3463	314	3	at	at	ADP
inlawrev-3463	314	4	750	750	NUM
inlawrev-3463	314	5	;	;	PUNCT
inlawrev-3463	314	6	see	see	VERB
inlawrev-3463	314	7	also	also	ADV
inlawrev-3463	314	8	bixler	bixler	PROPN
inlawrev-3463	314	9	v.	v.	ADP
inlawrev-3463	314	10	cent	cent	NOUN
inlawrev-3463	314	11	.	.	PUNCT
inlawrev-3463	315	1	pa	pa	PROPN
inlawrev-3463	315	2	.	.	PROPN
inlawrev-3463	316	1	teamsters	teamsters	PROPN
inlawrev-3463	316	2	health	health	PROPN
inlawrev-3463	316	3	&	&	CCONJ
inlawrev-3463	316	4	welfare	welfare	PROPN
inlawrev-3463	316	5	fund	fund	PROPN
inlawrev-3463	316	6	,	,	PUNCT
inlawrev-3463	316	7	12	12	NUM
inlawrev-3463	316	8	f.3d	f.3d	NUM
inlawrev-3463	316	9	1292	1292	NUM
inlawrev-3463	316	10	,	,	PUNCT
inlawrev-3463	316	11	1300	1300	NUM
inlawrev-3463	316	12	(	(	PUNCT
inlawrev-3463	316	13	3d	3d	PROPN
inlawrev-3463	316	14	cir	cir	NOUN
inlawrev-3463	316	15	.	.	PROPN
inlawrev-3463	316	16	1993	1993	NUM
inlawrev-3463	316	17	)	)	PUNCT
inlawrev-3463	317	1	(	(	PUNCT
inlawrev-3463	317	2	citing	cite	VERB
inlawrev-3463	317	3	eddy	eddy	PROPN
inlawrev-3463	317	4	,	,	PUNCT
inlawrev-3463	317	5	the	the	DET
inlawrev-3463	317	6	court	court	NOUN
inlawrev-3463	317	7	held	hold	VERB
inlawrev-3463	317	8	that	that	SCONJ
inlawrev-3463	317	9	an	an	DET
inlawrev-3463	317	10	"	"	PUNCT
inlawrev-3463	317	11	erisa	erisa	NOUN
inlawrev-3463	317	12	fiduciary	fiduciary	NOUN
inlawrev-3463	317	13	who	who	PRON
inlawrev-3463	317	14	is	be	AUX
inlawrev-3463	317	15	aware	aware	ADJ
inlawrev-3463	317	16	ofthe	ofthe	ADJ
inlawrev-3463	317	17	beneficiary	beneficiary	NOUN
inlawrev-3463	317	18	's	's	PART
inlawrev-3463	317	19	status	status	NOUN
inlawrev-3463	317	20	and	and	CCONJ
inlawrev-3463	317	21	situation	situation	NOUN
inlawrev-3463	317	22	.	.	PUNCT
inlawrev-3463	317	23	.	.	PUNCT
inlawrev-3463	318	1	.	.	PUNCT
inlawrev-3463	319	1	has	have	VERB
inlawrev-3463	319	2	an	an	DET
inlawrev-3463	319	3	obligation	obligation	NOUN
inlawrev-3463	319	4	to	to	PART
inlawrev-3463	319	5	convey	convey	VERB
inlawrev-3463	319	6	complete	complete	ADJ
inlawrev-3463	319	7	and	and	CCONJ
inlawrev-3463	319	8	accurate	accurate	ADJ
inlawrev-3463	319	9	information	information	NOUN
inlawrev-3463	319	10	material	material	NOUN
inlawrev-3463	319	11	to	to	ADP
inlawrev-3463	319	12	the	the	DET
inlawrev-3463	319	13	beneficiary	beneficiary	NOUN
inlawrev-3463	319	14	's	's	PART
inlawrev-3463	319	15	circumstance	circumstance	NOUN
inlawrev-3463	319	16	.	.	PUNCT
inlawrev-3463	319	17	.	.	PUNCT
inlawrev-3463	319	18	.	.	PUNCT
inlawrev-3463	320	1	even	even	ADV
inlawrev-3463	320	2	if	if	SCONJ
inlawrev-3463	320	3	that	that	DET
inlawrev-3463	320	4	information	information	NOUN
inlawrev-3463	320	5	comprises	comprise	VERB
inlawrev-3463	320	6	elements	element	NOUN
inlawrev-3463	320	7	about	about	ADP
inlawrev-3463	320	8	which	which	PRON
inlawrev-3463	320	9	the	the	DET
inlawrev-3463	320	10	beneficiary	beneficiary	NOUN
inlawrev-3463	320	11	has	have	AUX
inlawrev-3463	320	12	not	not	PART
inlawrev-3463	320	13	specifically	specifically	ADV
inlawrev-3463	320	14	inquired	inquire	VERB
inlawrev-3463	320	15	"	"	PUNCT
inlawrev-3463	320	16	)	)	PUNCT
inlawrev-3463	320	17	.	.	PUNCT
inlawrev-3463	321	1	like	like	ADP
inlawrev-3463	321	2	the	the	DET
inlawrev-3463	321	3	facts	fact	NOUN
inlawrev-3463	321	4	in	in	ADP
inlawrev-3463	321	5	eddy	eddy	PROPN
inlawrev-3463	321	6	,	,	PUNCT
inlawrev-3463	321	7	bixler	bixler	PROPN
inlawrev-3463	321	8	dealt	deal	VERB
inlawrev-3463	321	9	with	with	ADP
inlawrev-3463	321	10	a	a	DET
inlawrev-3463	321	11	beneficiary	beneficiary	NOUN
inlawrev-3463	321	12	's	's	PART
inlawrev-3463	321	13	claim	claim	NOUN
inlawrev-3463	321	14	for	for	ADP
inlawrev-3463	321	15	insurance	insurance	NOUN
inlawrev-3463	321	16	benefits	benefit	NOUN
inlawrev-3463	321	17	after	after	SCONJ
inlawrev-3463	321	18	her	her	PRON
inlawrev-3463	321	19	spouse	spouse	NOUN
inlawrev-3463	321	20	had	have	AUX
inlawrev-3463	321	21	died	die	VERB
inlawrev-3463	321	22	.	.	PUNCT
inlawrev-3463	322	1	see	see	VERB
inlawrev-3463	322	2	i	i	PROPN
inlawrev-3463	322	3	d	d	PROPN
inlawrev-3463	322	4	85	85	NUM
inlawrev-3463	322	5	.	.	PUNCT
inlawrev-3463	323	1	see	see	VERB
inlawrev-3463	323	2	anweiler	anweiler	PROPN
inlawrev-3463	323	3	v.	v.	ADP
inlawrev-3463	323	4	am	am	PROPN
inlawrev-3463	323	5	.	.	PUNCT
inlawrev-3463	324	1	elec	elec	PROPN
inlawrev-3463	324	2	.	.	PUNCT
inlawrev-3463	324	3	power	power	NOUN
inlawrev-3463	324	4	serv	serv	PROPN
inlawrev-3463	324	5	.	.	PUNCT
inlawrev-3463	324	6	corp	corp	PROPN
inlawrev-3463	324	7	.	.	PROPN
inlawrev-3463	324	8	,	,	PUNCT
inlawrev-3463	324	9	3	3	NUM
inlawrev-3463	324	10	f.3d	f.3d	NUM
inlawrev-3463	324	11	986	986	NUM
inlawrev-3463	324	12	,	,	PUNCT
inlawrev-3463	324	13	991	991	NUM
inlawrev-3463	324	14	-	-	SYM
inlawrev-3463	324	15	92	92	NUM
inlawrev-3463	324	16	(	(	PUNCT
inlawrev-3463	324	17	7th	7th	ADJ
inlawrev-3463	324	18	cir	cir	NOUN
inlawrev-3463	324	19	.	.	PUNCT
inlawrev-3463	324	20	1993	1993	NUM
inlawrev-3463	324	21	)	)	PUNCT
inlawrev-3463	324	22	.	.	PUNCT
inlawrev-3463	325	1	86	86	NUM
inlawrev-3463	325	2	.	.	PUNCT
inlawrev-3463	326	1	see	see	VERB
inlawrev-3463	326	2	i	i	PRON
inlawrev-3463	326	3	d	d	PROPN
inlawrev-3463	326	4	at	at	ADP
inlawrev-3463	326	5	991	991	NUM
inlawrev-3463	326	6	.	.	PUNCT
inlawrev-3463	327	1	87	87	NUM
inlawrev-3463	327	2	.	.	PUNCT
inlawrev-3463	328	1	81	81	NUM
inlawrev-3463	328	2	f.3d	f.3d	NUM
inlawrev-3463	328	3	275	275	NUM
inlawrev-3463	328	4	,	,	PUNCT
inlawrev-3463	328	5	278	278	NUM
inlawrev-3463	328	6	(	(	PUNCT
inlawrev-3463	328	7	2d	2d	NUM
inlawrev-3463	328	8	cir	cir	NOUN
inlawrev-3463	328	9	.	.	PUNCT
inlawrev-3463	328	10	1996	1996	NUM
inlawrev-3463	328	11	)	)	PUNCT
inlawrev-3463	328	12	.	.	PUNCT
inlawrev-3463	329	1	88	88	NUM
inlawrev-3463	329	2	.	.	PUNCT
inlawrev-3463	330	1	see	see	VERB
inlawrev-3463	330	2	i	i	PRON
inlawrev-3463	330	3	d.	d.	PROPN
inlawrev-3463	330	4	at	at	ADP
inlawrev-3463	330	5	277	277	NUM
inlawrev-3463	330	6	.	.	PUNCT
inlawrev-3463	331	1	89	89	NUM
inlawrev-3463	331	2	.	.	PUNCT
inlawrev-3463	332	1	see	see	VERB
inlawrev-3463	332	2	i	i	PRON
inlawrev-3463	332	3	d.	d.	PROPN
inlawrev-3463	332	4	at	at	ADP
inlawrev-3463	332	5	278	278	NUM
inlawrev-3463	332	6	.	.	PUNCT
inlawrev-3463	333	1	512	512	NUM
inlawrev-3463	333	2	indiana	indiana	PROPN
inlawrev-3463	333	3	law	law	PROPN
inlawrev-3463	333	4	review	review	NOUN
inlawrev-3463	334	1	[	[	X
inlawrev-3463	334	2	vol	vol	NOUN
inlawrev-3463	334	3	.	.	PUNCT
inlawrev-3463	334	4	34:501	34:501	NUM
inlawrev-3463	334	5	proposal	proposal	NOUN
inlawrev-3463	334	6	to	to	PART
inlawrev-3463	334	7	all	all	PRON
inlawrev-3463	334	8	plan	plan	VERB
inlawrev-3463	334	9	participants	participant	NOUN
inlawrev-3463	334	10	and	and	CCONJ
inlawrev-3463	334	11	beneficiaries	beneficiary	NOUN
inlawrev-3463	334	12	to	to	ADP
inlawrev-3463	334	13	whom	whom	PRON
inlawrev-3463	334	14	the	the	DET
inlawrev-3463	334	15	employer	employer	NOUN
inlawrev-3463	334	16	knows	know	VERB
inlawrev-3463	334	17	,	,	PUNCT
inlawrev-3463	334	18	or	or	CCONJ
inlawrev-3463	334	19	has	have	VERB
inlawrev-3463	334	20	reason	reason	NOUN
inlawrev-3463	334	21	to	to	PART
inlawrev-3463	334	22	know	know	VERB
inlawrev-3463	334	23	,	,	PUNCT
inlawrev-3463	334	24	that	that	SCONJ
inlawrev-3463	334	25	the	the	DET
inlawrev-3463	334	26	information	information	NOUN
inlawrev-3463	334	27	is	be	AUX
inlawrev-3463	334	28	material	material	ADJ
inlawrev-3463	334	29	.	.	PUNCT
inlawrev-3463	334	30	"	"	PUNCT
inlawrev-3463	335	1	90	90	NUM
inlawrev-3463	335	2	the	the	DET
inlawrev-3463	335	3	facts	fact	NOUN
inlawrev-3463	335	4	in	in	ADP
inlawrev-3463	335	5	bins	bin	NOUN
inlawrev-3463	335	6	are	be	AUX
inlawrev-3463	335	7	similar	similar	ADJ
inlawrev-3463	335	8	to	to	ADP
inlawrev-3463	335	9	those	those	PRON
inlawrev-3463	335	10	in	in	ADP
inlawrev-3463	335	11	fischer	fischer	PROPN
inlawrev-3463	335	12	.	.	PUNCT
inlawrev-3463	336	1	bins	bin	NOUN
inlawrev-3463	336	2	,	,	PUNCT
inlawrev-3463	336	3	an	an	DET
inlawrev-3463	336	4	employee	employee	NOUN
inlawrev-3463	336	5	of	of	ADP
inlawrev-3463	336	6	exxon	exxon	PROPN
inlawrev-3463	336	7	,	,	PUNCT
inlawrev-3463	336	8	was	be	AUX
inlawrev-3463	336	9	contemplating	contemplate	VERB
inlawrev-3463	336	10	retirement	retirement	NOUN
inlawrev-3463	336	11	but	but	CCONJ
inlawrev-3463	336	12	had	have	AUX
inlawrev-3463	336	13	heard	hear	VERB
inlawrev-3463	336	14	rumors	rumor	NOUN
inlawrev-3463	336	15	that	that	SCONJ
inlawrev-3463	336	16	a	a	DET
inlawrev-3463	336	17	retirement	retirement	NOUN
inlawrev-3463	336	18	incentive	incentive	NOUN
inlawrev-3463	336	19	program	program	NOUN
inlawrev-3463	336	20	was	be	AUX
inlawrev-3463	336	21	being	be	AUX
inlawrev-3463	336	22	considered	consider	VERB
inlawrev-3463	336	23	.	.	PUNCT
inlawrev-3463	337	1	bins	bin	NOUN
inlawrev-3463	337	2	asked	ask	VERB
inlawrev-3463	337	3	his	his	PRON
inlawrev-3463	337	4	supervisor	supervisor	NOUN
inlawrev-3463	337	5	and	and	CCONJ
inlawrev-3463	337	6	others	other	NOUN
inlawrev-3463	337	7	about	about	ADP
inlawrev-3463	337	8	such	such	DET
inlawrev-3463	337	9	a	a	DET
inlawrev-3463	337	10	program	program	NOUN
inlawrev-3463	337	11	,	,	PUNCT
inlawrev-3463	337	12	but	but	CCONJ
inlawrev-3463	337	13	received	receive	VERB
inlawrev-3463	337	14	no	no	DET
inlawrev-3463	337	15	confirmation	confirmation	NOUN
inlawrev-3463	337	16	that	that	SCONJ
inlawrev-3463	337	17	it	it	PRON
inlawrev-3463	337	18	was	be	AUX
inlawrev-3463	337	19	under	under	ADP
inlawrev-3463	337	20	consideration	consideration	NOUN
inlawrev-3463	337	21	.	.	PUNCT
inlawrev-3463	338	1	a	a	DET
inlawrev-3463	338	2	few	few	ADJ
inlawrev-3463	338	3	weeks	week	NOUN
inlawrev-3463	338	4	after	after	SCONJ
inlawrev-3463	338	5	bins	bin	NOUN
inlawrev-3463	338	6	retired	retire	VERB
inlawrev-3463	338	7	,	,	PUNCT
inlawrev-3463	338	8	exxon	exxon	PROPN
inlawrev-3463	338	9	announced	announce	VERB
inlawrev-3463	338	10	a	a	DET
inlawrev-3463	338	11	reorganization	reorganization	NOUN
inlawrev-3463	338	12	plan	plan	NOUN
inlawrev-3463	338	13	and	and	CCONJ
inlawrev-3463	338	14	an	an	DET
inlawrev-3463	338	15	enhanced	enhanced	ADJ
inlawrev-3463	338	16	retirement	retirement	NOUN
inlawrev-3463	338	17	plan	plan	NOUN
inlawrev-3463	338	18	for	for	ADP
inlawrev-3463	338	19	early	early	ADJ
inlawrev-3463	338	20	retirees	retiree	NOUN
inlawrev-3463	338	21	.	.	PUNCT
inlawrev-3463	339	1	91	91	NUM
inlawrev-3463	339	2	bins	bin	NOUN
inlawrev-3463	339	3	brought	bring	VERB
inlawrev-3463	339	4	suit	suit	NOUN
inlawrev-3463	339	5	against	against	ADP
inlawrev-3463	339	6	exxon	exxon	PROPN
inlawrev-3463	339	7	,	,	PUNCT
inlawrev-3463	339	8	contending	contend	VERB
inlawrev-3463	339	9	that	that	SCONJ
inlawrev-3463	339	10	under	under	ADP
inlawrev-3463	339	11	fischer	fischer	NOUN
inlawrev-3463	339	12	,	,	PUNCT
inlawrev-3463	339	13	once	once	SCONJ
inlawrev-3463	339	14	the	the	DET
inlawrev-3463	339	15	company	company	NOUN
inlawrev-3463	339	16	"	"	PUNCT
inlawrev-3463	339	17	began	begin	VERB
inlawrev-3463	339	18	'	'	PUNCT
inlawrev-3463	339	19	seriously	seriously	ADV
inlawrev-3463	339	20	considering	consider	VERB
inlawrev-3463	339	21	'	'	PUNCT
inlawrev-3463	339	22	a	a	DET
inlawrev-3463	339	23	proposal	proposal	NOUN
inlawrev-3463	339	24	to	to	PART
inlawrev-3463	339	25	offer	offer	VERB
inlawrev-3463	339	26	enhanced	enhanced	ADJ
inlawrev-3463	339	27	benefits	benefit	NOUN
inlawrev-3463	339	28	under	under	ADP
inlawrev-3463	339	29	the	the	DET
inlawrev-3463	339	30	erisa	erisa	NOUN
inlawrev-3463	339	31	severance	severance	NOUN
inlawrev-3463	339	32	plan	plan	NOUN
inlawrev-3463	339	33	,	,	PUNCT
inlawrev-3463	339	34	it	it	PRON
inlawrev-3463	339	35	had	have	VERB
inlawrev-3463	339	36	not	not	PART
inlawrev-3463	339	37	only	only	ADV
inlawrev-3463	339	38	a	a	DET
inlawrev-3463	339	39	duty	duty	NOUN
inlawrev-3463	339	40	to	to	PART
inlawrev-3463	339	41	respond	respond	VERB
inlawrev-3463	339	42	accurately	accurately	ADV
inlawrev-3463	339	43	...	...	PUNCT
inlawrev-3463	339	44	to	to	PART
inlawrev-3463	339	45	bins	bin	NOUN
inlawrev-3463	339	46	'	'	PART
inlawrev-3463	339	47	questions	question	NOUN
inlawrev-3463	339	48	,	,	PUNCT
inlawrev-3463	339	49	but	but	CCONJ
inlawrev-3463	339	50	also	also	ADV
inlawrev-3463	339	51	an	an	DET
inlawrev-3463	339	52	affirmative	affirmative	ADJ
inlawrev-3463	339	53	duty	duty	NOUN
inlawrev-3463	339	54	to	to	PART
inlawrev-3463	339	55	provide	provide	VERB
inlawrev-3463	339	56	information	information	NOUN
inlawrev-3463	339	57	even	even	ADV
inlawrev-3463	339	58	in	in	ADP
inlawrev-3463	339	59	the	the	DET
inlawrev-3463	339	60	absence	absence	NOUN
inlawrev-3463	339	61	of	of	ADP
inlawrev-3463	339	62	specific	specific	ADJ
inlawrev-3463	339	63	questions	question	NOUN
inlawrev-3463	339	64	.	.	PUNCT
inlawrev-3463	339	65	"	"	PUNCT
inlawrev-3463	340	1	92	92	NUM
inlawrev-3463	340	2	the	the	DET
inlawrev-3463	340	3	district	district	NOUN
inlawrev-3463	340	4	court	court	NOUN
inlawrev-3463	340	5	applied	apply	VERB
inlawrev-3463	340	6	the	the	DET
inlawrev-3463	340	7	holding	holding	NOUN
inlawrev-3463	340	8	in	in	ADP
inlawrev-3463	340	9	fischer	fischer	PROPN
inlawrev-3463	340	10	ii	ii	PROPN
inlawrev-3463	340	11	and	and	CCONJ
inlawrev-3463	340	12	held	hold	VERB
inlawrev-3463	340	13	that	that	SCONJ
inlawrev-3463	340	14	although	although	SCONJ
inlawrev-3463	340	15	exxon	exxon	PROPN
inlawrev-3463	340	16	was	be	AUX
inlawrev-3463	340	17	seriously	seriously	ADV
inlawrev-3463	340	18	considering	consider	VERB
inlawrev-3463	340	19	the	the	DET
inlawrev-3463	340	20	incentive	incentive	NOUN
inlawrev-3463	340	21	benefits	benefit	NOUN
inlawrev-3463	340	22	before	before	SCONJ
inlawrev-3463	340	23	bins	bin	NOUN
inlawrev-3463	340	24	retired	retire	VERB
inlawrev-3463	340	25	,	,	PUNCT
inlawrev-3463	340	26	there	there	PRON
inlawrev-3463	340	27	was	be	VERB
inlawrev-3463	340	28	no	no	DET
inlawrev-3463	340	29	breach	breach	NOUN
inlawrev-3463	340	30	of	of	ADP
inlawrev-3463	340	31	fiduciary	fiduciary	ADJ
inlawrev-3463	340	32	duty	duty	NOUN
inlawrev-3463	340	33	because	because	SCONJ
inlawrev-3463	340	34	bins	bin	NOUN
inlawrev-3463	340	35	did	do	AUX
inlawrev-3463	340	36	not	not	PART
inlawrev-3463	340	37	ask	ask	VERB
inlawrev-3463	340	38	about	about	ADP
inlawrev-3463	340	39	the	the	DET
inlawrev-3463	340	40	benefits	benefit	NOUN
inlawrev-3463	340	41	during	during	ADP
inlawrev-3463	340	42	the	the	DET
inlawrev-3463	340	43	time	time	NOUN
inlawrev-3463	340	44	that	that	PRON
inlawrev-3463	340	45	they	they	PRON
inlawrev-3463	340	46	were	be	AUX
inlawrev-3463	340	47	under	under	ADP
inlawrev-3463	340	48	consideration	consideration	NOUN
inlawrev-3463	340	49	.	.	PUNCT
inlawrev-3463	341	1	93	93	NUM
inlawrev-3463	341	2	the	the	DET
inlawrev-3463	341	3	ninth	ninth	ADJ
inlawrev-3463	341	4	circuit	circuit	NOUN
inlawrev-3463	341	5	panel	panel	NOUN
inlawrev-3463	341	6	agreed	agree	VERB
inlawrev-3463	341	7	that	that	SCONJ
inlawrev-3463	341	8	the	the	DET
inlawrev-3463	341	9	fischer	fischer	PROPN
inlawrev-3463	341	10	litest	litest	PROPN
inlawrev-3463	341	11	was	be	AUX
inlawrev-3463	341	12	the	the	DET
inlawrev-3463	341	13	appropriate	appropriate	ADJ
inlawrev-3463	341	14	test	test	NOUN
inlawrev-3463	341	15	to	to	PART
inlawrev-3463	341	16	determine	determine	VERB
inlawrev-3463	341	17	when	when	SCONJ
inlawrev-3463	341	18	information	information	NOUN
inlawrev-3463	341	19	becomes	become	VERB
inlawrev-3463	341	20	material	material	NOUN
inlawrev-3463	341	21	,	,	PUNCT
inlawrev-3463	341	22	but	but	CCONJ
inlawrev-3463	341	23	disagreed	disagree	VERB
inlawrev-3463	341	24	with	with	ADP
inlawrev-3463	341	25	fischer	fischer	PROPN
inlawrev-3463	341	26	ii	ii	PROPN
inlawrev-3463	341	27	to	to	ADP
inlawrev-3463	341	28	the	the	DET
inlawrev-3463	341	29	extent	extent	NOUN
inlawrev-3463	341	30	it	it	PRON
inlawrev-3463	341	31	"	"	PUNCT
inlawrev-3463	341	32	characterizes	characterize	VERB
inlawrev-3463	341	33	the	the	DET
inlawrev-3463	341	34	'	'	PUNCT
inlawrev-3463	341	35	serious	serious	ADJ
inlawrev-3463	341	36	consideration	consideration	NOUN
inlawrev-3463	341	37	'	'	PUNCT
inlawrev-3463	341	38	test	test	NOUN
inlawrev-3463	341	39	as	as	ADP
inlawrev-3463	341	40	a	a	DET
inlawrev-3463	341	41	compromise	compromise	NOUN
inlawrev-3463	341	42	between	between	ADP
inlawrev-3463	341	43	an	an	DET
inlawrev-3463	341	44	employer	employer	NOUN
inlawrev-3463	341	45	's	's	PART
inlawrev-3463	341	46	role	role	NOUN
inlawrev-3463	341	47	as	as	ADP
inlawrev-3463	341	48	a	a	DET
inlawrev-3463	341	49	fiduciary	fiduciary	NOUN
inlawrev-3463	341	50	.	.	PUNCT
inlawrev-3463	341	51	.	.	PUNCT
inlawrev-3463	341	52	.	.	PUNCT
inlawrev-3463	342	1	and	and	CCONJ
inlawrev-3463	342	2	its	its	PRON
inlawrev-3463	342	3	role	role	NOUN
inlawrev-3463	342	4	as	as	ADP
inlawrev-3463	342	5	a	a	DET
inlawrev-3463	342	6	business	business	NOUN
inlawrev-3463	342	7	in	in	ADP
inlawrev-3463	342	8	seeking	seek	VERB
inlawrev-3463	342	9	to	to	PART
inlawrev-3463	342	10	maximize	maximize	VERB
inlawrev-3463	342	11	returns	return	NOUN
inlawrev-3463	342	12	for	for	ADP
inlawrev-3463	342	13	its	its	PRON
inlawrev-3463	342	14	owners	owner	NOUN
inlawrev-3463	342	15	.	.	PUNCT
inlawrev-3463	342	16	"	"	PUNCT
inlawrev-3463	343	1	94	94	NUM
inlawrev-3463	343	2	the	the	DET
inlawrev-3463	343	3	court	court	NOUN
inlawrev-3463	343	4	held	hold	VERB
inlawrev-3463	343	5	that	that	SCONJ
inlawrev-3463	343	6	there	there	PRON
inlawrev-3463	343	7	was	be	VERB
inlawrev-3463	343	8	no	no	DET
inlawrev-3463	343	9	room	room	NOUN
inlawrev-3463	343	10	for	for	ADP
inlawrev-3463	343	11	compromise	compromise	NOUN
inlawrev-3463	343	12	between	between	ADP
inlawrev-3463	343	13	these	these	DET
inlawrev-3463	343	14	roles	role	NOUN
inlawrev-3463	343	15	and	and	CCONJ
inlawrev-3463	343	16	that	that	SCONJ
inlawrev-3463	343	17	the	the	DET
inlawrev-3463	343	18	"	"	PUNCT
inlawrev-3463	343	19	employer	employer	NOUN
inlawrev-3463	343	20	's	's	PART
inlawrev-3463	343	21	need	need	NOUN
inlawrev-3463	343	22	to	to	PART
inlawrev-3463	343	23	operate	operate	VERB
inlawrev-3463	343	24	efficiently	efficiently	ADV
inlawrev-3463	343	25	as	as	SCONJ
inlawrev-3463	343	26	a	a	DET
inlawrev-3463	343	27	business	business	NOUN
inlawrev-3463	343	28	should	should	AUX
inlawrev-3463	343	29	play	play	VERB
inlawrev-3463	343	30	no	no	DET
inlawrev-3463	343	31	role	role	NOUN
inlawrev-3463	343	32	in	in	ADP
inlawrev-3463	343	33	determining	determine	VERB
inlawrev-3463	343	34	when	when	SCONJ
inlawrev-3463	343	35	the	the	DET
inlawrev-3463	343	36	employer	employer	NOUN
inlawrev-3463	343	37	has	have	VERB
inlawrev-3463	343	38	an	an	DET
inlawrev-3463	343	39	obligation	obligation	NOUN
inlawrev-3463	343	40	to	to	PART
inlawrev-3463	343	41	communicate	communicate	VERB
inlawrev-3463	343	42	with	with	ADP
inlawrev-3463	343	43	employees	employee	NOUN
inlawrev-3463	343	44	about	about	ADP
inlawrev-3463	343	45	a	a	DET
inlawrev-3463	343	46	proposed	propose	VERB
inlawrev-3463	343	47	change	change	NOUN
inlawrev-3463	343	48	in	in	ADP
inlawrev-3463	343	49	benefits	benefit	NOUN
inlawrev-3463	343	50	.	.	PUNCT
inlawrev-3463	343	51	"	"	PUNCT
inlawrev-3463	344	1	95	95	NUM
inlawrev-3463	344	2	the	the	DET
inlawrev-3463	344	3	bins	bin	NOUN
inlawrev-3463	344	4	panel	panel	NOUN
inlawrev-3463	344	5	indicated	indicate	VERB
inlawrev-3463	344	6	that	that	SCONJ
inlawrev-3463	344	7	"	"	PUNCT
inlawrev-3463	344	8	this	this	DET
inlawrev-3463	344	9	view	view	NOUN
inlawrev-3463	344	10	of	of	ADP
inlawrev-3463	344	11	the	the	DET
inlawrev-3463	344	12	fiduciary	fiduciary	NOUN
inlawrev-3463	344	13	's	's	PART
inlawrev-3463	344	14	duty	duty	NOUN
inlawrev-3463	344	15	is	be	AUX
inlawrev-3463	344	16	compelled	compel	VERB
inlawrev-3463	344	17	by	by	ADP
inlawrev-3463	344	18	the	the	DET
inlawrev-3463	344	19	supreme	supreme	PROPN
inlawrev-3463	344	20	court	court	PROPN
inlawrev-3463	344	21	's	's	PART
inlawrev-3463	344	22	decision	decision	NOUN
inlawrev-3463	344	23	in	in	ADP
inlawrev-3463	344	24	varity	varity	NOUN
inlawrev-3463	344	25	,	,	PUNCT
inlawrev-3463	344	26	where	where	SCONJ
inlawrev-3463	344	27	the	the	DET
inlawrev-3463	344	28	court	court	NOUN
inlawrev-3463	344	29	focused	focus	VERB
inlawrev-3463	344	30	on	on	ADP
inlawrev-3463	344	31	erisa	erisa	PROPN
inlawrev-3463	344	32	's	's	PART
inlawrev-3463	344	33	requirement	requirement	NOUN
inlawrev-3463	344	34	that	that	SCONJ
inlawrev-3463	344	35	a	a	DET
inlawrev-3463	344	36	fiduciary	fiduciary	ADJ
inlawrev-3463	344	37	'	'	PUNCT
inlawrev-3463	344	38	discharge	discharge	VERB
inlawrev-3463	344	39	his	his	PRON
inlawrev-3463	344	40	duties	duty	NOUN
inlawrev-3463	344	41	with	with	ADP
inlawrev-3463	344	42	respect	respect	NOUN
inlawrev-3463	344	43	to	to	ADP
inlawrev-3463	344	44	a	a	DET
inlawrev-3463	344	45	plan	plan	NOUN
inlawrev-3463	344	46	solely	solely	ADV
inlawrev-3463	344	47	in	in	ADP
inlawrev-3463	344	48	the	the	DET
inlawrev-3463	344	49	interest	interest	NOUN
inlawrev-3463	344	50	of	of	ADP
inlawrev-3463	344	51	the	the	DET
inlawrev-3463	344	52	participants	participant	NOUN
inlawrev-3463	344	53	and	and	CCONJ
inlawrev-3463	344	54	beneficiaries	beneficiary	NOUN
inlawrev-3463	344	55	.	.	PUNCT
inlawrev-3463	344	56	'	'	PUNCT
inlawrev-3463	344	57	"	"	PUNCT
inlawrev-3463	345	1	96	96	NUM
inlawrev-3463	345	2	the	the	DET
inlawrev-3463	345	3	ninth	ninth	ADJ
inlawrev-3463	345	4	circuit	circuit	NOUN
inlawrev-3463	345	5	panel	panel	NOUN
inlawrev-3463	345	6	then	then	ADV
inlawrev-3463	345	7	reviewed	review	VERB
inlawrev-3463	345	8	the	the	DET
inlawrev-3463	345	9	application	application	NOUN
inlawrev-3463	345	10	ofthe	ofthe	NOUN
inlawrev-3463	345	11	"	"	PUNCT
inlawrev-3463	345	12	serious	serious	ADJ
inlawrev-3463	345	13	consideration	consideration	NOUN
inlawrev-3463	345	14	test	test	NOUN
inlawrev-3463	345	15	"	"	PUNCT
inlawrev-3463	345	16	by	by	ADP
inlawrev-3463	345	17	other	other	ADJ
inlawrev-3463	345	18	circuits	circuit	NOUN
inlawrev-3463	345	19	.	.	PUNCT
inlawrev-3463	346	1	97	97	NUM
inlawrev-3463	346	2	the	the	DET
inlawrev-3463	346	3	court	court	NOUN
inlawrev-3463	346	4	concluded	conclude	VERB
inlawrev-3463	346	5	,	,	PUNCT
inlawrev-3463	346	6	"	"	PUNCT
inlawrev-3463	346	7	the	the	DET
inlawrev-3463	346	8	core	core	NOUN
inlawrev-3463	346	9	inquiry	inquiry	NOUN
inlawrev-3463	346	10	must	must	AUX
inlawrev-3463	346	11	always	always	ADV
inlawrev-3463	346	12	be	be	AUX
inlawrev-3463	346	13	whether	whether	SCONJ
inlawrev-3463	346	14	90	90	NUM
inlawrev-3463	346	15	.	.	X
inlawrev-3463	346	16	189	189	NUM
inlawrev-3463	346	17	f.3d	f.3d	NUM
inlawrev-3463	346	18	929	929	NUM
inlawrev-3463	346	19	,	,	PUNCT
inlawrev-3463	346	20	939	939	NUM
inlawrev-3463	346	21	(	(	PUNCT
inlawrev-3463	346	22	9th	9th	ADJ
inlawrev-3463	346	23	cir	cir	NOUN
inlawrev-3463	346	24	.	.	PROPN
inlawrev-3463	346	25	1999	1999	NUM
inlawrev-3463	346	26	)	)	PUNCT
inlawrev-3463	346	27	,	,	PUNCT
inlawrev-3463	346	28	rev'den	rev'den	ADJ
inlawrev-3463	346	29	banc	banc	PROPN
inlawrev-3463	346	30	220	220	NUM
inlawrev-3463	346	31	f.3d	f.3d	NUM
inlawrev-3463	346	32	1042	1042	NUM
inlawrev-3463	346	33	(	(	PUNCT
inlawrev-3463	346	34	9th	9th	ADJ
inlawrev-3463	346	35	cir	cir	NOUN
inlawrev-3463	346	36	.	.	PROPN
inlawrev-3463	346	37	2000	2000	NUM
inlawrev-3463	346	38	)	)	PUNCT
inlawrev-3463	346	39	.	.	PUNCT
inlawrev-3463	347	1	91	91	X
inlawrev-3463	347	2	.	.	PUNCT
inlawrev-3463	348	1	see	see	VERB
inlawrev-3463	348	2	i	i	PRON
inlawrev-3463	348	3	d.	d.	PROPN
inlawrev-3463	348	4	at	at	ADP
inlawrev-3463	348	5	932	932	NUM
inlawrev-3463	348	6	.	.	PUNCT
inlawrev-3463	349	1	92	92	NUM
inlawrev-3463	349	2	.	.	PUNCT
inlawrev-3463	350	1	i	i	PRON
inlawrev-3463	350	2	d.	d.	PROPN
inlawrev-3463	350	3	at	at	ADP
inlawrev-3463	350	4	933	933	NUM
inlawrev-3463	350	5	.	.	PUNCT
inlawrev-3463	351	1	93	93	NUM
inlawrev-3463	351	2	.	.	PUNCT
inlawrev-3463	352	1	see	see	VERB
inlawrev-3463	352	2	i	i	PRON
inlawrev-3463	352	3	d.	d.	PROPN
inlawrev-3463	352	4	94	94	NUM
inlawrev-3463	352	5	.	.	PUNCT
inlawrev-3463	353	1	i	i	PRON
inlawrev-3463	353	2	d.	d.	PROPN
inlawrev-3463	353	3	at	at	ADP
inlawrev-3463	353	4	936	936	NUM
inlawrev-3463	353	5	.	.	PUNCT
inlawrev-3463	354	1	the	the	DET
inlawrev-3463	354	2	ninth	ninth	ADJ
inlawrev-3463	354	3	circuit	circuit	PROPN
inlawrev-3463	354	4	en	en	PROPN
inlawrev-3463	354	5	banc	banc	PROPN
inlawrev-3463	354	6	agreed	agree	VERB
inlawrev-3463	354	7	that	that	SCONJ
inlawrev-3463	354	8	fischer	fischer	PROPN
inlawrev-3463	354	9	ii	ii	PROPN
inlawrev-3463	354	10	is	be	AUX
inlawrev-3463	354	11	the	the	DET
inlawrev-3463	354	12	appropriate	appropriate	ADJ
inlawrev-3463	354	13	test	test	NOUN
inlawrev-3463	354	14	to	to	PART
inlawrev-3463	354	15	determine	determine	VERB
inlawrev-3463	354	16	materiality	materiality	NOUN
inlawrev-3463	354	17	,	,	PUNCT
inlawrev-3463	354	18	but	but	CCONJ
inlawrev-3463	354	19	disagreed	disagree	VERB
inlawrev-3463	354	20	with	with	ADP
inlawrev-3463	354	21	the	the	DET
inlawrev-3463	354	22	panel	panel	NOUN
inlawrev-3463	354	23	's	's	PART
inlawrev-3463	354	24	rigid	rigid	ADJ
inlawrev-3463	354	25	interpretation	interpretation	NOUN
inlawrev-3463	354	26	.	.	PUNCT
inlawrev-3463	355	1	see	see	VERB
inlawrev-3463	355	2	bins	bin	NOUN
inlawrev-3463	355	3	,	,	PUNCT
inlawrev-3463	355	4	220	220	NUM
inlawrev-3463	355	5	f.3d	f.3d	NUM
inlawrev-3463	355	6	at	at	ADP
inlawrev-3463	355	7	1049	1049	NUM
inlawrev-3463	355	8	-	-	SYM
inlawrev-3463	355	9	50	50	NUM
inlawrev-3463	355	10	.	.	NOUN
inlawrev-3463	355	11	95	95	NUM
inlawrev-3463	355	12	.	.	PUNCT
inlawrev-3463	356	1	bins	bin	NOUN
inlawrev-3463	356	2	,	,	PUNCT
inlawrev-3463	356	3	189f.3d	189f.3d	NUM
inlawrev-3463	356	4	at	at	ADP
inlawrev-3463	356	5	936	936	NUM
inlawrev-3463	356	6	.	.	PUNCT
inlawrev-3463	357	1	96	96	NUM
inlawrev-3463	357	2	.	.	PUNCT
inlawrev-3463	358	1	i	i	PRON
inlawrev-3463	358	2	d.	d.	PROPN
inlawrev-3463	358	3	(	(	PUNCT
inlawrev-3463	358	4	quoting	quote	VERB
inlawrev-3463	358	5	varity	varity	PROPN
inlawrev-3463	358	6	corp	corp	PROPN
inlawrev-3463	358	7	.	.	PROPN
inlawrev-3463	359	1	v.	v.	PROPN
inlawrev-3463	359	2	howe	howe	PROPN
inlawrev-3463	359	3	,	,	PUNCT
inlawrev-3463	359	4	516	516	NUM
inlawrev-3463	359	5	u.s	u.s	PROPN
inlawrev-3463	359	6	.	.	PROPN
inlawrev-3463	359	7	489	489	NUM
inlawrev-3463	359	8	,	,	PUNCT
inlawrev-3463	359	9	506	506	NUM
inlawrev-3463	359	10	(	(	PUNCT
inlawrev-3463	359	11	1996	1996	NUM
inlawrev-3463	359	12	)	)	PUNCT
inlawrev-3463	359	13	)	)	PUNCT
inlawrev-3463	359	14	.	.	PUNCT
inlawrev-3463	360	1	97	97	NUM
inlawrev-3463	360	2	.	.	PUNCT
inlawrev-3463	361	1	see	see	VERB
inlawrev-3463	361	2	i	i	PRON
inlawrev-3463	361	3	d.	d.	PROPN
inlawrev-3463	361	4	at	at	ADP
inlawrev-3463	361	5	936	936	NUM
inlawrev-3463	361	6	-	-	SYM
inlawrev-3463	361	7	37	37	NUM
inlawrev-3463	361	8	;	;	PUNCT
inlawrev-3463	361	9	see	see	VERB
inlawrev-3463	361	10	also	also	ADV
inlawrev-3463	361	11	vartanian	vartanian	ADJ
inlawrev-3463	361	12	v.	v.	ADP
inlawrev-3463	361	13	monsanto	monsanto	PROPN
inlawrev-3463	361	14	co.	co.	PROPN
inlawrev-3463	361	15	,	,	PUNCT
inlawrev-3463	361	16	1	1	NUM
inlawrev-3463	361	17	3	3	NUM
inlawrev-3463	361	18	1	1	NUM
inlawrev-3463	361	19	f.3d	f.3d	NUM
inlawrev-3463	361	20	264	264	NUM
inlawrev-3463	361	21	,	,	PUNCT
inlawrev-3463	361	22	272	272	NUM
inlawrev-3463	361	23	(	(	PUNCT
inlawrev-3463	361	24	1	1	NUM
inlawrev-3463	361	25	st	st	PROPN
inlawrev-3463	361	26	cir	cir	NOUN
inlawrev-3463	361	27	.	.	PROPN
inlawrev-3463	362	1	1	1	NUM
inlawrev-3463	362	2	997	997	NUM
inlawrev-3463	362	3	)	)	PUNCT
inlawrev-3463	363	1	(	(	PUNCT
inlawrev-3463	363	2	holding	hold	VERB
inlawrev-3463	363	3	that	that	SCONJ
inlawrev-3463	363	4	the	the	DET
inlawrev-3463	363	5	plan	plan	NOUN
inlawrev-3463	363	6	change	change	VERB
inlawrev-3463	363	7	under	under	ADP
inlawrev-3463	363	8	consideration	consideration	NOUN
inlawrev-3463	363	9	must	must	AUX
inlawrev-3463	363	10	affect	affect	VERB
inlawrev-3463	363	11	a	a	DET
inlawrev-3463	363	12	person	person	NOUN
inlawrev-3463	363	13	in	in	ADP
inlawrev-3463	363	14	the	the	DET
inlawrev-3463	363	15	plaintiffs	plaintiff	NOUN
inlawrev-3463	363	16	position	position	NOUN
inlawrev-3463	363	17	)	)	PUNCT
inlawrev-3463	363	18	;	;	PUNCT
inlawrev-3463	363	19	hockett	hockett	PROPN
inlawrev-3463	363	20	v.	v.	PROPN
inlawrev-3463	363	21	sun	sun	PROPN
inlawrev-3463	363	22	co.	co.	PROPN
inlawrev-3463	363	23	,	,	PUNCT
inlawrev-3463	363	24	inc	inc	PROPN
inlawrev-3463	363	25	.	.	PROPN
inlawrev-3463	363	26	,	,	PUNCT
inlawrev-3463	363	27	109	109	NUM
inlawrev-3463	363	28	f.3d	f.3d	NUM
inlawrev-3463	363	29	1515	1515	NUM
inlawrev-3463	363	30	,	,	PUNCT
inlawrev-3463	363	31	1522	1522	NUM
inlawrev-3463	363	32	-	-	SYM
inlawrev-3463	363	33	24	24	NUM
inlawrev-3463	363	34	(	(	PUNCT
inlawrev-3463	363	35	10th	10th	ADJ
inlawrev-3463	363	36	cir	cir	NOUN
inlawrev-3463	363	37	.	.	PUNCT
inlawrev-3463	363	38	1997	1997	NUM
inlawrev-3463	363	39	)	)	PUNCT
inlawrev-3463	363	40	(	(	PUNCT
inlawrev-3463	363	41	adopting	adopt	VERB
inlawrev-3463	363	42	the	the	DET
inlawrev-3463	363	43	fischer	fischer	PROPN
inlawrev-3463	363	44	ii	ii	PROPN
inlawrev-3463	363	45	test	test	NOUN
inlawrev-3463	363	46	without	without	ADP
inlawrev-3463	363	47	modification	modification	NOUN
inlawrev-3463	363	48	)	)	PUNCT
inlawrev-3463	363	49	;	;	PUNCT
inlawrev-3463	363	50	ballone	ballone	NOUN
inlawrev-3463	363	51	v.	v.	PROPN
inlawrev-3463	363	52	eastman	eastman	PROPN
inlawrev-3463	363	53	kodak	kodak	PROPN
inlawrev-3463	363	54	co.	co.	PROPN
inlawrev-3463	363	55	,	,	PUNCT
inlawrev-3463	363	56	109	109	NUM
inlawrev-3463	363	57	f.3d	f.3d	NUM
inlawrev-3463	363	58	1	1	NUM
inlawrev-3463	363	59	17	17	NUM
inlawrev-3463	363	60	,	,	PUNCT
inlawrev-3463	363	61	123	123	NUM
inlawrev-3463	363	62	(	(	PUNCT
inlawrev-3463	363	63	2d	2d	NUM
inlawrev-3463	363	64	cir	cir	NOUN
inlawrev-3463	363	65	.	.	PUNCT
inlawrev-3463	363	66	1997	1997	NUM
inlawrev-3463	363	67	)	)	PUNCT
inlawrev-3463	363	68	(	(	PUNCT
inlawrev-3463	363	69	finding	find	VERB
inlawrev-3463	363	70	that	that	SCONJ
inlawrev-3463	363	71	serious	serious	ADJ
inlawrev-3463	363	72	consideration	consideration	NOUN
inlawrev-3463	363	73	is	be	AUX
inlawrev-3463	363	74	only	only	ADV
inlawrev-3463	363	75	one	one	NUM
inlawrev-3463	363	76	"	"	PUNCT
inlawrev-3463	363	77	factor	factor	NOUN
inlawrev-3463	363	78	in	in	ADP
inlawrev-3463	363	79	the	the	DET
inlawrev-3463	363	80	materiality	materiality	NOUN
inlawrev-3463	363	81	inquiry	inquiry	NOUN
inlawrev-3463	363	82	"	"	PUNCT
inlawrev-3463	363	83	)	)	PUNCT
inlawrev-3463	363	84	;	;	PUNCT
inlawrev-3463	363	85	muse	muse	NOUN
inlawrev-3463	363	86	v.	v.	ADP
inlawrev-3463	363	87	ibm	ibm	PROPN
inlawrev-3463	363	88	,	,	PUNCT
inlawrev-3463	363	89	103	103	NUM
inlawrev-3463	363	90	f.3d	f.3d	NUM
inlawrev-3463	363	91	490	490	NUM
inlawrev-3463	363	92	,	,	PUNCT
inlawrev-3463	363	93	494	494	NUM
inlawrev-3463	363	94	(	(	PUNCT
inlawrev-3463	363	95	6th	6th	ADJ
inlawrev-3463	363	96	cir	cir	NOUN
inlawrev-3463	363	97	.	.	PUNCT
inlawrev-3463	363	98	1996	1996	NUM
inlawrev-3463	363	99	)	)	PUNCT
inlawrev-3463	363	100	(	(	PUNCT
inlawrev-3463	363	101	holding	hold	VERB
inlawrev-3463	363	102	that	that	DET
inlawrev-3463	363	103	serious	serious	ADJ
inlawrev-3463	363	104	consideration	consideration	NOUN
inlawrev-3463	363	105	occurs	occur	VERB
inlawrev-3463	363	106	when	when	SCONJ
inlawrev-3463	363	107	a	a	DET
inlawrev-3463	363	108	company	company	NOUN
inlawrev-3463	363	109	"	"	PUNCT
inlawrev-3463	363	110	focuses	focus	VERB
inlawrev-3463	363	111	on	on	ADP
inlawrev-3463	363	112	2001	2001	NUM
inlawrev-3463	363	113	]	]	PUNCT
inlawrev-3463	363	114	erisa	erisa	NOUN
inlawrev-3463	363	115	disclosure	disclosure	NOUN
inlawrev-3463	363	116	decisions	decision	NOUN
inlawrev-3463	363	117	513	513	NUM
inlawrev-3463	363	118	the	the	DET
inlawrev-3463	363	119	employer	employer	NOUN
inlawrev-3463	363	120	has	have	AUX
inlawrev-3463	363	121	violated	violate	VERB
inlawrev-3463	363	122	its	its	PRON
inlawrev-3463	363	123	duty	duty	NOUN
inlawrev-3463	363	124	of	of	ADP
inlawrev-3463	363	125	loyalty	loyalty	NOUN
inlawrev-3463	363	126	to	to	PART
inlawrev-3463	363	127	plan	plan	VERB
inlawrev-3463	363	128	participants	participant	NOUN
inlawrev-3463	363	129	by	by	ADP
inlawrev-3463	363	130	failing	fail	VERB
inlawrev-3463	363	131	to	to	PART
inlawrev-3463	363	132	disclose	disclose	VERB
inlawrev-3463	363	133	material	material	NOUN
inlawrev-3463	363	134	information	information	NOUN
inlawrev-3463	363	135	,	,	PUNCT
inlawrev-3463	363	136	making	make	VERB
inlawrev-3463	363	137	misleading	misleading	ADJ
inlawrev-3463	363	138	statements	statement	NOUN
inlawrev-3463	363	139	,	,	PUNCT
inlawrev-3463	363	140	or	or	CCONJ
inlawrev-3463	363	141	otherwise	otherwise	ADV
inlawrev-3463	363	142	putting	put	VERB
inlawrev-3463	363	143	its	its	PRON
inlawrev-3463	363	144	business	business	NOUN
inlawrev-3463	363	145	goals	goal	NOUN
inlawrev-3463	363	146	ahead	ahead	ADV
inlawrev-3463	363	147	of	of	ADP
inlawrev-3463	363	148	its	its	PRON
inlawrev-3463	363	149	fiduciary	fiduciary	ADJ
inlawrev-3463	363	150	obligations	obligation	NOUN
inlawrev-3463	363	151	.	.	PUNCT
inlawrev-3463	363	152	"	"	PUNCT
inlawrev-3463	364	1	98	98	NUM
inlawrev-3463	364	2	the	the	DET
inlawrev-3463	364	3	bins	bin	NOUN
inlawrev-3463	364	4	panel	panel	NOUN
inlawrev-3463	364	5	addressed	address	VERB
inlawrev-3463	364	6	the	the	DET
inlawrev-3463	364	7	issue	issue	NOUN
inlawrev-3463	364	8	of	of	ADP
inlawrev-3463	364	9	an	an	DET
inlawrev-3463	364	10	affirmative	affirmative	ADJ
inlawrev-3463	364	11	duty	duty	NOUN
inlawrev-3463	364	12	to	to	PART
inlawrev-3463	364	13	disclose	disclose	VERB
inlawrev-3463	364	14	plan	plan	NOUN
inlawrev-3463	364	15	information	information	NOUN
inlawrev-3463	364	16	by	by	ADP
inlawrev-3463	364	17	first	first	ADV
inlawrev-3463	364	18	recognizing	recognize	VERB
inlawrev-3463	364	19	a	a	DET
inlawrev-3463	364	20	split	split	NOUN
inlawrev-3463	364	21	in	in	ADP
inlawrev-3463	364	22	other	other	ADJ
inlawrev-3463	364	23	circuits	circuit	NOUN
inlawrev-3463	364	24	as	as	SCONJ
inlawrev-3463	364	25	to	to	AUX
inlawrev-3463	364	26	"	"	PUNCT
inlawrev-3463	364	27	whether	whether	SCONJ
inlawrev-3463	364	28	an	an	DET
inlawrev-3463	364	29	erisa	erisa	NOUN
inlawrev-3463	364	30	fiduciary	fiduciary	NOUN
inlawrev-3463	364	31	has	have	VERB
inlawrev-3463	364	32	an	an	DET
inlawrev-3463	364	33	affirmative	affirmative	ADJ
inlawrev-3463	364	34	duty	duty	NOUN
inlawrev-3463	364	35	to	to	PART
inlawrev-3463	364	36	disclose	disclose	VERB
inlawrev-3463	364	37	a	a	DET
inlawrev-3463	364	38	proposed	propose	VERB
inlawrev-3463	364	39	change	change	NOUN
inlawrev-3463	364	40	in	in	ADP
inlawrev-3463	364	41	benefits	benefit	NOUN
inlawrev-3463	364	42	.	.	PUNCT
inlawrev-3463	364	43	"	"	PUNCT
inlawrev-3463	365	1	99	99	NUM
inlawrev-3463	365	2	in	in	ADP
inlawrev-3463	365	3	its	its	PRON
inlawrev-3463	365	4	discussion	discussion	NOUN
inlawrev-3463	365	5	,	,	PUNCT
inlawrev-3463	365	6	the	the	DET
inlawrev-3463	365	7	court	court	NOUN
inlawrev-3463	365	8	dismissed	dismiss	VERB
inlawrev-3463	365	9	its	its	PRON
inlawrev-3463	365	10	earlier	early	ADJ
inlawrev-3463	365	11	decision	decision	NOUN
inlawrev-3463	365	12	in	in	ADP
inlawrev-3463	365	13	acosta	acosta	NOUN
inlawrev-3463	365	14	that	that	SCONJ
inlawrev-3463	365	15	conflicting	conflict	VERB
inlawrev-3463	365	16	provisions	provision	NOUN
inlawrev-3463	365	17	oferisa	oferisa	NOUN
inlawrev-3463	365	18	limit	limit	VERB
inlawrev-3463	365	19	the	the	DET
inlawrev-3463	365	20	affirmative	affirmative	ADJ
inlawrev-3463	365	21	duty	duty	NOUN
inlawrev-3463	365	22	to	to	PART
inlawrev-3463	365	23	disclose	disclose	VERB
inlawrev-3463	365	24	,	,	PUNCT
inlawrev-3463	365	25	simply	simply	ADV
inlawrev-3463	365	26	noting	note	VERB
inlawrev-3463	365	27	that	that	SCONJ
inlawrev-3463	365	28	the	the	DET
inlawrev-3463	365	29	court	court	NOUN
inlawrev-3463	365	30	was	be	AUX
inlawrev-3463	365	31	"	"	PUNCT
inlawrev-3463	365	32	aware	aware	ADJ
inlawrev-3463	365	33	of	of	ADP
inlawrev-3463	365	34	no	no	DET
inlawrev-3463	365	35	conflicting	conflict	VERB
inlawrev-3463	365	36	provisions	provision	NOUN
inlawrev-3463	365	37	of	of	ADP
inlawrev-3463	365	38	erisa	erisa	NOUN
inlawrev-3463	365	39	that	that	PRON
inlawrev-3463	365	40	would	would	AUX
inlawrev-3463	365	41	undermine	undermine	VERB
inlawrev-3463	365	42	the	the	DET
inlawrev-3463	365	43	affirmative	affirmative	ADJ
inlawrev-3463	365	44	duty	duty	NOUN
inlawrev-3463	365	45	ofdisclosure	ofdisclosure	NOUN
inlawrev-3463	365	46	in	in	ADP
inlawrev-3463	365	47	this	this	DET
inlawrev-3463	365	48	case	case	NOUN
inlawrev-3463	365	49	.	.	PUNCT
inlawrev-3463	365	50	"	"	PUNCT
inlawrev-3463	366	1	100	100	NUM
inlawrev-3463	366	2	the	the	DET
inlawrev-3463	366	3	court	court	NOUN
inlawrev-3463	366	4	concluded	conclude	VERB
inlawrev-3463	366	5	that	that	SCONJ
inlawrev-3463	366	6	there	there	PRON
inlawrev-3463	366	7	is	be	VERB
inlawrev-3463	366	8	an	an	DET
inlawrev-3463	366	9	affirmative	affirmative	ADJ
inlawrev-3463	366	10	duty	duty	NOUN
inlawrev-3463	366	11	to	to	PART
inlawrev-3463	366	12	disclose	disclose	VERB
inlawrev-3463	366	13	information	information	NOUN
inlawrev-3463	366	14	regarding	regard	VERB
inlawrev-3463	366	15	plan	plan	NOUN
inlawrev-3463	366	16	changes	change	NOUN
inlawrev-3463	366	17	to	to	PART
inlawrev-3463	366	18	plan	plan	VERB
inlawrev-3463	366	19	participants	participant	NOUN
inlawrev-3463	366	20	and	and	CCONJ
inlawrev-3463	366	21	beneficiaries	beneficiary	NOUN
inlawrev-3463	366	22	to	to	ADP
inlawrev-3463	366	23	whom	whom	PRON
inlawrev-3463	366	24	the	the	DET
inlawrev-3463	366	25	employer	employer	NOUN
inlawrev-3463	366	26	knows	know	VERB
inlawrev-3463	366	27	,	,	PUNCT
inlawrev-3463	366	28	or	or	CCONJ
inlawrev-3463	366	29	has	have	VERB
inlawrev-3463	366	30	reason	reason	NOUN
inlawrev-3463	366	31	to	to	PART
inlawrev-3463	366	32	know	know	VERB
inlawrev-3463	366	33	,	,	PUNCT
inlawrev-3463	366	34	that	that	SCONJ
inlawrev-3463	366	35	the	the	DET
inlawrev-3463	366	36	information	information	NOUN
inlawrev-3463	366	37	is	be	AUX
inlawrev-3463	366	38	material	material	ADJ
inlawrev-3463	366	39	.	.	PUNCT
inlawrev-3463	367	1	101	101	NUM
inlawrev-3463	367	2	iii	iii	NOUN
inlawrev-3463	367	3	.	.	PUNCT
inlawrev-3463	368	1	the	the	DET
inlawrev-3463	368	2	tension	tension	NOUN
inlawrev-3463	368	3	between	between	ADP
inlawrev-3463	368	4	business	business	NOUN
inlawrev-3463	368	5	needs	need	NOUN
inlawrev-3463	368	6	and	and	CCONJ
inlawrev-3463	368	7	fiduciary	fiduciary	ADJ
inlawrev-3463	368	8	requirements	requirement	NOUN
inlawrev-3463	368	9	a.	a.	NOUN
inlawrev-3463	368	10	congressional	congressional	ADJ
inlawrev-3463	368	11	intent	intent	ADJ
inlawrev-3463	368	12	congress	congress	PROPN
inlawrev-3463	368	13	'	'	PART
inlawrev-3463	368	14	original	original	ADJ
inlawrev-3463	368	15	intent	intent	NOUN
inlawrev-3463	368	16	was	be	AUX
inlawrev-3463	368	17	to	to	PART
inlawrev-3463	368	18	balance	balance	VERB
inlawrev-3463	368	19	the	the	DET
inlawrev-3463	368	20	needs	need	NOUN
inlawrev-3463	368	21	ofplan	ofplan	VERB
inlawrev-3463	368	22	beneficiaries	beneficiary	NOUN
inlawrev-3463	368	23	with	with	ADP
inlawrev-3463	368	24	the	the	DET
inlawrev-3463	368	25	business	business	NOUN
inlawrev-3463	368	26	requirements	requirement	NOUN
inlawrev-3463	368	27	of	of	ADP
inlawrev-3463	368	28	employers	employer	NOUN
inlawrev-3463	368	29	.	.	PUNCT
inlawrev-3463	369	1	102	102	NUM
inlawrev-3463	369	2	this	this	DET
inlawrev-3463	369	3	intent	intent	NOUN
inlawrev-3463	369	4	was	be	AUX
inlawrev-3463	369	5	clearly	clearly	ADV
inlawrev-3463	369	6	indicated	indicate	VERB
inlawrev-3463	369	7	by	by	ADP
inlawrev-3463	369	8	senator	senator	PROPN
inlawrev-3463	369	9	long	long	PROPN
inlawrev-3463	369	10	's	's	PART
inlawrev-3463	369	11	statement	statement	NOUN
inlawrev-3463	369	12	in	in	ADP
inlawrev-3463	369	13	the	the	DET
inlawrev-3463	369	14	congressional	congressional	ADJ
inlawrev-3463	369	15	record	record	NOUN
inlawrev-3463	369	16	that	that	PRON
inlawrev-3463	369	17	stated	state	VERB
inlawrev-3463	369	18	,	,	PUNCT
inlawrev-3463	369	19	"	"	PUNCT
inlawrev-3463	369	20	[	[	X
inlawrev-3463	369	21	w]e	w]e	NOUN
inlawrev-3463	369	22	know	know	VERB
inlawrev-3463	369	23	that	that	SCONJ
inlawrev-3463	369	24	new	new	ADJ
inlawrev-3463	369	25	pension	pension	NOUN
inlawrev-3463	369	26	plans	plan	NOUN
inlawrev-3463	369	27	will	will	AUX
inlawrev-3463	369	28	not	not	PART
inlawrev-3463	369	29	be	be	AUX
inlawrev-3463	369	30	adopted	adopt	VERB
inlawrev-3463	369	31	and	and	CCONJ
inlawrev-3463	369	32	that	that	SCONJ
inlawrev-3463	369	33	existing	exist	VERB
inlawrev-3463	369	34	plans	plan	NOUN
inlawrev-3463	369	35	will	will	AUX
inlawrev-3463	369	36	not	not	PART
inlawrev-3463	369	37	be	be	AUX
inlawrev-3463	369	38	expanded	expand	VERB
inlawrev-3463	369	39	and	and	CCONJ
inlawrev-3463	369	40	liberalized	liberalize	VERB
inlawrev-3463	369	41	if	if	SCONJ
inlawrev-3463	369	42	the	the	DET
inlawrev-3463	369	43	costs	cost	NOUN
inlawrev-3463	369	44	are	be	AUX
inlawrev-3463	369	45	made	make	VERB
inlawrev-3463	369	46	overly	overly	ADV
inlawrev-3463	369	47	burdensome	burdensome	ADJ
inlawrev-3463	369	48	,	,	PUNCT
inlawrev-3463	369	49	particularly	particularly	ADV
inlawrev-3463	369	50	for	for	ADP
inlawrev-3463	369	51	employers	employer	NOUN
inlawrev-3463	369	52	who	who	PRON
inlawrev-3463	369	53	generally	generally	ADV
inlawrev-3463	369	54	foot	foot	VERB
inlawrev-3463	369	55	most	most	ADJ
inlawrev-3463	369	56	of	of	ADP
inlawrev-3463	369	57	the	the	DET
inlawrev-3463	369	58	bill	bill	NOUN
inlawrev-3463	369	59	.	.	PUNCT
inlawrev-3463	369	60	"	"	PUNCT
inlawrev-3463	370	1	103	103	NUM
inlawrev-3463	370	2	since	since	SCONJ
inlawrev-3463	370	3	the	the	DET
inlawrev-3463	370	4	enactment	enactment	NOUN
inlawrev-3463	370	5	of	of	ADP
inlawrev-3463	370	6	erisa	erisa	NOUN
inlawrev-3463	370	7	in	in	ADP
inlawrev-3463	370	8	1974	1974	NUM
inlawrev-3463	370	9	,	,	PUNCT
inlawrev-3463	370	10	courts	court	NOUN
inlawrev-3463	370	11	have	have	AUX
inlawrev-3463	370	12	repeatedly	repeatedly	ADV
inlawrev-3463	370	13	acknowledged	acknowledge	VERB
inlawrev-3463	370	14	this	this	DET
inlawrev-3463	370	15	congressional	congressional	ADJ
inlawrev-3463	370	16	sentiment	sentiment	NOUN
inlawrev-3463	370	17	.	.	PUNCT
inlawrev-3463	371	1	as	as	ADV
inlawrev-3463	371	2	early	early	ADV
inlawrev-3463	371	3	as	as	ADP
inlawrev-3463	371	4	1985	1985	NUM
inlawrev-3463	371	5	,	,	PUNCT
inlawrev-3463	371	6	in	in	ADP
inlawrev-3463	371	7	massachusetts	massachusetts	PROPN
inlawrev-3463	371	8	mutual	mutual	ADJ
inlawrev-3463	371	9	life	life	PROPN
inlawrev-3463	371	10	insurance	insurance	PROPN
inlawrev-3463	371	11	co.	co.	PROPN
inlawrev-3463	372	1	v.	v.	ADP
inlawrev-3463	372	2	russell	russell	PROPN
inlawrev-3463	372	3	™	™	VERB
inlawrev-3463	372	4	the	the	DET
inlawrev-3463	372	5	supreme	supreme	PROPN
inlawrev-3463	372	6	court	court	PROPN
inlawrev-3463	372	7	noted	note	VERB
inlawrev-3463	372	8	that	that	SCONJ
inlawrev-3463	372	9	while	while	SCONJ
inlawrev-3463	372	10	congress	congress	PROPN
inlawrev-3463	372	11	emphasized	emphasize	VERB
inlawrev-3463	372	12	that	that	SCONJ
inlawrev-3463	372	13	erisa	erisa	NOUN
inlawrev-3463	372	14	's	's	PART
inlawrev-3463	372	15	objective	objective	NOUN
inlawrev-3463	372	16	was	be	AUX
inlawrev-3463	372	17	to	to	PART
inlawrev-3463	372	18	guarantee	guarantee	VERB
inlawrev-3463	372	19	that	that	SCONJ
inlawrev-3463	372	20	employees	employee	NOUN
inlawrev-3463	372	21	receive	receive	VERB
inlawrev-3463	372	22	their	their	PRON
inlawrev-3463	372	23	pension	pension	NOUN
inlawrev-3463	372	24	benefits	benefit	NOUN
inlawrev-3463	372	25	,	,	PUNCT
inlawrev-3463	372	26	congress	congress	PROPN
inlawrev-3463	372	27	was	be	AUX
inlawrev-3463	372	28	concerned	concerned	ADJ
inlawrev-3463	372	29	that	that	SCONJ
inlawrev-3463	372	30	if	if	SCONJ
inlawrev-3463	372	31	the	the	DET
inlawrev-3463	372	32	cost	cost	NOUN
inlawrev-3463	372	33	of	of	ADP
inlawrev-3463	372	34	complying	comply	VERB
inlawrev-3463	372	35	with	with	ADP
inlawrev-3463	372	36	federal	federal	ADJ
inlawrev-3463	372	37	standards	standard	NOUN
inlawrev-3463	372	38	became	become	VERB
inlawrev-3463	372	39	too	too	ADV
inlawrev-3463	372	40	high	high	ADJ
inlawrev-3463	372	41	,	,	PUNCT
inlawrev-3463	372	42	employers	employer	NOUN
inlawrev-3463	372	43	would	would	AUX
inlawrev-3463	372	44	be	be	AUX
inlawrev-3463	372	45	discouraged	discourage	VERB
inlawrev-3463	372	46	from	from	ADP
inlawrev-3463	372	47	providing	provide	VERB
inlawrev-3463	372	48	a	a	DET
inlawrev-3463	372	49	particular	particular	ADJ
inlawrev-3463	372	50	plan	plan	NOUN
inlawrev-3463	372	51	for	for	ADP
inlawrev-3463	372	52	a	a	DET
inlawrev-3463	372	53	particular	particular	ADJ
inlawrev-3463	372	54	purpose	purpose	NOUN
inlawrev-3463	372	55	"	"	PUNCT
inlawrev-3463	372	56	)	)	PUNCT
inlawrev-3463	372	57	.	.	PUNCT
inlawrev-3463	373	1	98	98	NUM
inlawrev-3463	373	2	.	.	PUNCT
inlawrev-3463	373	3	bins	bin	NOUN
inlawrev-3463	373	4	,	,	PUNCT
inlawrev-3463	373	5	189	189	NUM
inlawrev-3463	373	6	f.3d	f.3d	NUM
inlawrev-3463	373	7	at	at	ADP
inlawrev-3463	373	8	937	937	NUM
inlawrev-3463	373	9	.	.	PUNCT
inlawrev-3463	374	1	99	99	NUM
inlawrev-3463	374	2	.	.	PUNCT
inlawrev-3463	375	1	i	i	PRON
inlawrev-3463	375	2	d.	d.	PROPN
inlawrev-3463	375	3	at	at	ADP
inlawrev-3463	375	4	938	938	NUM
inlawrev-3463	375	5	.	.	PUNCT
inlawrev-3463	376	1	see	see	VERB
inlawrev-3463	376	2	vartanian	vartanian	ADJ
inlawrev-3463	376	3	,	,	PUNCT
inlawrev-3463	376	4	1	1	NUM
inlawrev-3463	376	5	3	3	NUM
inlawrev-3463	376	6	1	1	NUM
inlawrev-3463	376	7	f.3d	f.3d	NUM
inlawrev-3463	376	8	at	at	ADP
inlawrev-3463	376	9	268	268	NUM
inlawrev-3463	376	10	(	(	PUNCT
inlawrev-3463	376	11	declining	decline	VERB
inlawrev-3463	376	12	to	to	PART
inlawrev-3463	376	13	address	address	VERB
inlawrev-3463	376	14	affirmative	affirmative	ADJ
inlawrev-3463	376	15	duty	duty	NOUN
inlawrev-3463	376	16	issue	issue	NOUN
inlawrev-3463	376	17	)	)	PUNCT
inlawrev-3463	376	18	;	;	PUNCT
inlawrev-3463	376	19	hockett	hockett	PROPN
inlawrev-3463	376	20	,	,	PUNCT
inlawrev-3463	376	21	109	109	NUM
inlawrev-3463	376	22	f.3d	f.3d	NUM
inlawrev-3463	376	23	at	at	ADP
inlawrev-3463	376	24	1525	1525	NUM
inlawrev-3463	376	25	n.4	n.4	VERB
inlawrev-3463	376	26	(	(	PUNCT
inlawrev-3463	376	27	reserving	reserve	VERB
inlawrev-3463	376	28	the	the	DET
inlawrev-3463	376	29	question	question	NOUN
inlawrev-3463	376	30	of	of	ADP
inlawrev-3463	376	31	whether	whether	SCONJ
inlawrev-3463	376	32	an	an	DET
inlawrev-3463	376	33	affirmative	affirmative	ADJ
inlawrev-3463	376	34	"	"	PUNCT
inlawrev-3463	376	35	duty	duty	NOUN
inlawrev-3463	376	36	to	to	PART
inlawrev-3463	376	37	disclose	disclose	VERB
inlawrev-3463	376	38	exists	exist	NOUN
inlawrev-3463	376	39	"	"	PUNCT
inlawrev-3463	376	40	)	)	PUNCT
inlawrev-3463	376	41	;	;	PUNCT
inlawrev-3463	376	42	pocchia	pocchia	VERB
inlawrev-3463	376	43	v	v	PROPN
inlawrev-3463	376	44	nynex	nynex	PROPN
inlawrev-3463	376	45	corp	corp	PROPN
inlawrev-3463	376	46	.	.	PROPN
inlawrev-3463	376	47	,	,	PUNCT
inlawrev-3463	376	48	81	81	NUM
inlawrev-3463	376	49	f.3d	f.3d	NUM
inlawrev-3463	376	50	275	275	NUM
inlawrev-3463	376	51	,	,	PUNCT
inlawrev-3463	376	52	278	278	NUM
inlawrev-3463	376	53	(	(	PUNCT
inlawrev-3463	376	54	2d	2d	NUM
inlawrev-3463	376	55	cir	cir	NOUN
inlawrev-3463	376	56	.	.	PUNCT
inlawrev-3463	376	57	1996	1996	NUM
inlawrev-3463	376	58	)	)	PUNCT
inlawrev-3463	377	1	(	(	PUNCT
inlawrev-3463	377	2	citing	cite	VERB
inlawrev-3463	377	3	stanton	stanton	PROPN
inlawrev-3463	377	4	v.	v.	PROPN
inlawrev-3463	377	5	gulf	gulf	PROPN
inlawrev-3463	377	6	oil	oil	PROPN
inlawrev-3463	377	7	corp	corp	PROPN
inlawrev-3463	377	8	.	.	PROPN
inlawrev-3463	377	9	,	,	PUNCT
inlawrev-3463	377	10	792	792	NUM
inlawrev-3463	377	11	f.2d	f.2d	NOUN
inlawrev-3463	377	12	432	432	NUM
inlawrev-3463	377	13	,	,	PUNCT
inlawrev-3463	377	14	435	435	NUM
inlawrev-3463	377	15	(	(	PUNCT
inlawrev-3463	377	16	4th	4th	ADJ
inlawrev-3463	377	17	cir	cir	NOUN
inlawrev-3463	377	18	.	.	PROPN
inlawrev-3463	377	19	1986	1986	NUM
inlawrev-3463	377	20	)	)	PUNCT
inlawrev-3463	377	21	(	(	PUNCT
inlawrev-3463	377	22	finding	find	VERB
inlawrev-3463	377	23	no	no	DET
inlawrev-3463	377	24	duty	duty	NOUN
inlawrev-3463	377	25	to	to	PART
inlawrev-3463	377	26	disclose	disclose	VERB
inlawrev-3463	377	27	plan	plan	NOUN
inlawrev-3463	377	28	changes	change	NOUN
inlawrev-3463	377	29	until	until	SCONJ
inlawrev-3463	377	30	they	they	PRON
inlawrev-3463	377	31	are	be	AUX
inlawrev-3463	377	32	adopted	adopt	VERB
inlawrev-3463	377	33	)	)	PUNCT
inlawrev-3463	377	34	)	)	PUNCT
inlawrev-3463	377	35	.	.	PUNCT
inlawrev-3463	378	1	100	100	NUM
inlawrev-3463	378	2	.	.	PUNCT
inlawrev-3463	378	3	bins	bin	NOUN
inlawrev-3463	378	4	,	,	PUNCT
inlawrev-3463	378	5	189f.3dat938n.5	189f.3dat938n.5	INTJ
inlawrev-3463	378	6	.	.	PUNCT
inlawrev-3463	379	1	101	101	NUM
inlawrev-3463	379	2	.	.	PUNCT
inlawrev-3463	380	1	see	see	VERB
inlawrev-3463	380	2	i	i	PRON
inlawrev-3463	380	3	d.	d.	PROPN
inlawrev-3463	380	4	at	at	ADP
inlawrev-3463	380	5	939	939	NUM
inlawrev-3463	380	6	.	.	PUNCT
inlawrev-3463	381	1	102	102	NUM
inlawrev-3463	381	2	.	.	PUNCT
inlawrev-3463	382	1	seeh.r	seeh.r	PROPN
inlawrev-3463	382	2	.	.	PUNCT
inlawrev-3463	383	1	rep	rep	PROPN
inlawrev-3463	383	2	.	.	PROPN
inlawrev-3463	383	3	no	no	INTJ
inlawrev-3463	383	4	.	.	PROPN
inlawrev-3463	384	1	93	93	NUM
inlawrev-3463	384	2	-	-	SYM
inlawrev-3463	384	3	533	533	NUM
inlawrev-3463	384	4	,	,	PUNCT
inlawrev-3463	384	5	pt	pt	X
inlawrev-3463	384	6	.	.	PROPN
inlawrev-3463	384	7	1	1	NUM
inlawrev-3463	384	8	,	,	PUNCT
inlawrev-3463	384	9	at	at	ADP
inlawrev-3463	384	10	1	1	NUM
inlawrev-3463	384	11	(	(	PUNCT
inlawrev-3463	384	12	1974	1974	NUM
inlawrev-3463	384	13	)	)	PUNCT
inlawrev-3463	384	14	,	,	PUNCT
inlawrev-3463	384	15	reprinted	reprint	VERB
inlawrev-3463	384	16	in	in	ADP
inlawrev-3463	384	17	1974	1974	NUM
inlawrev-3463	384	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	384	19	.	.	PUNCT
inlawrev-3463	384	20	4639	4639	NUM
inlawrev-3463	384	21	,	,	PUNCT
inlawrev-3463	384	22	wl	wl	PROPN
inlawrev-3463	384	23	12549	12549	NUM
inlawrev-3463	384	24	.	.	PUNCT
inlawrev-3463	385	1	103	103	NUM
inlawrev-3463	385	2	.	.	PUNCT
inlawrev-3463	386	1	cong	cong	PROPN
inlawrev-3463	386	2	.	.	PUNCT
inlawrev-3463	387	1	rec	rec	PROPN
inlawrev-3463	387	2	.	.	PROPN
inlawrev-3463	387	3	29,945	29,945	NUM
inlawrev-3463	387	4	(	(	PUNCT
inlawrev-3463	387	5	1974	1974	NUM
inlawrev-3463	387	6	)	)	PUNCT
inlawrev-3463	387	7	(	(	PUNCT
inlawrev-3463	387	8	statement	statement	NOUN
inlawrev-3463	387	9	of	of	ADP
inlawrev-3463	387	10	sen	sen	PROPN
inlawrev-3463	387	11	.	.	PROPN
inlawrev-3463	387	12	russell	russell	PROPN
inlawrev-3463	387	13	long	long	PROPN
inlawrev-3463	387	14	)	)	PUNCT
inlawrev-3463	387	15	.	.	PUNCT
inlawrev-3463	388	1	104	104	NUM
inlawrev-3463	388	2	.	.	PUNCT
inlawrev-3463	388	3	473	473	NUM
inlawrev-3463	389	1	u.s	u.s	PROPN
inlawrev-3463	389	2	.	.	PROPN
inlawrev-3463	389	3	134(1985	134(1985	NUM
inlawrev-3463	389	4	)	)	PUNCT
inlawrev-3463	389	5	.	.	PUNCT
inlawrev-3463	390	1	514	514	NUM
inlawrev-3463	390	2	indiana	indiana	PROPN
inlawrev-3463	390	3	law	law	PROPN
inlawrev-3463	390	4	review	review	NOUN
inlawrev-3463	391	1	[	[	X
inlawrev-3463	391	2	vol	vol	NOUN
inlawrev-3463	391	3	.	.	PUNCT
inlawrev-3463	391	4	34:501	34:501	NUM
inlawrev-3463	391	5	pension	pension	NOUN
inlawrev-3463	391	6	plans	plan	NOUN
inlawrev-3463	391	7	.	.	PUNCT
inlawrev-3463	392	1	105	105	NUM
inlawrev-3463	392	2	again	again	ADV
inlawrev-3463	392	3	,	,	PUNCT
inlawrev-3463	392	4	in	in	ADP
inlawrev-3463	392	5	1987	1987	NUM
inlawrev-3463	392	6	,	,	PUNCT
inlawrev-3463	392	7	in	in	ADP
inlawrev-3463	392	8	pilot	pilot	NOUN
inlawrev-3463	392	9	life	life	PROPN
inlawrev-3463	392	10	insurance	insurance	PROPN
inlawrev-3463	392	11	co.	co.	PROPN
inlawrev-3463	393	1	v.	v.	ADP
inlawrev-3463	393	2	dedeaux	dedeaux	PROPN
inlawrev-3463	393	3	,	,	PUNCT
inlawrev-3463	393	4	106	106	NUM
inlawrev-3463	393	5	the	the	DET
inlawrev-3463	393	6	supreme	supreme	PROPN
inlawrev-3463	393	7	court	court	PROPN
inlawrev-3463	393	8	recognized	recognize	VERB
inlawrev-3463	393	9	the	the	DET
inlawrev-3463	393	10	need	need	NOUN
inlawrev-3463	393	11	for	for	ADP
inlawrev-3463	393	12	balance	balance	NOUN
inlawrev-3463	393	13	,	,	PUNCT
inlawrev-3463	393	14	stating	state	VERB
inlawrev-3463	393	15	erisa	erisa	NOUN
inlawrev-3463	393	16	's	's	PART
inlawrev-3463	393	17	"	"	PUNCT
inlawrev-3463	393	18	civil	civil	ADJ
inlawrev-3463	393	19	enforcement	enforcement	NOUN
inlawrev-3463	393	20	scheme	scheme	NOUN
inlawrev-3463	393	21	.	.	PUNCT
inlawrev-3463	393	22	.	.	PUNCT
inlawrev-3463	394	1	.	.	PUNCT
inlawrev-3463	395	1	represents	represent	VERB
inlawrev-3463	395	2	a	a	DET
inlawrev-3463	395	3	careful	careful	ADJ
inlawrev-3463	395	4	balancing	balancing	NOUN
inlawrev-3463	395	5	of	of	ADP
inlawrev-3463	395	6	the	the	DET
inlawrev-3463	395	7	need	need	NOUN
inlawrev-3463	395	8	for	for	ADP
inlawrev-3463	395	9	prompt	prompt	ADJ
inlawrev-3463	395	10	and	and	CCONJ
inlawrev-3463	395	11	fair	fair	ADJ
inlawrev-3463	395	12	claims	claim	NOUN
inlawrev-3463	395	13	settlement	settlement	NOUN
inlawrev-3463	395	14	procedures	procedure	NOUN
inlawrev-3463	395	15	against	against	ADP
inlawrev-3463	395	16	the	the	DET
inlawrev-3463	395	17	public	public	ADJ
inlawrev-3463	395	18	interest	interest	NOUN
inlawrev-3463	395	19	in	in	ADP
inlawrev-3463	395	20	encouraging	encourage	VERB
inlawrev-3463	395	21	the	the	DET
inlawrev-3463	395	22	formation	formation	NOUN
inlawrev-3463	395	23	ofemployee	ofemployee	ADP
inlawrev-3463	395	24	benefit	benefit	VERB
inlawrev-3463	395	25	plans	plan	NOUN
inlawrev-3463	395	26	.	.	PUNCT
inlawrev-3463	395	27	"	"	PUNCT
inlawrev-3463	396	1	107	107	NUM
inlawrev-3463	396	2	the	the	DET
inlawrev-3463	396	3	supreme	supreme	PROPN
inlawrev-3463	396	4	court	court	PROPN
inlawrev-3463	396	5	reaffirmed	reaffirm	VERB
inlawrev-3463	396	6	this	this	DET
inlawrev-3463	396	7	view	view	NOUN
inlawrev-3463	396	8	most	most	ADV
inlawrev-3463	396	9	recently	recently	ADV
inlawrev-3463	396	10	in	in	ADP
inlawrev-3463	396	11	varity	varity	NOUN
inlawrev-3463	396	12	.	.	PUNCT
inlawrev-3463	397	1	m	m	PROPN
inlawrev-3463	397	2	b.	b.	PROPN
inlawrev-3463	397	3	business	business	PROPN
inlawrev-3463	397	4	needs	need	VERB
inlawrev-3463	397	5	versus	versus	ADP
inlawrev-3463	397	6	fiduciary	fiduciary	ADJ
inlawrev-3463	397	7	responsibility	responsibility	NOUN
inlawrev-3463	397	8	prior	prior	ADV
inlawrev-3463	397	9	to	to	ADP
inlawrev-3463	397	10	the	the	DET
inlawrev-3463	397	11	enactment	enactment	NOUN
inlawrev-3463	397	12	of	of	ADP
inlawrev-3463	397	13	erisa	erisa	NOUN
inlawrev-3463	397	14	,	,	PUNCT
inlawrev-3463	397	15	benefit	benefit	NOUN
inlawrev-3463	397	16	plans	plan	NOUN
inlawrev-3463	397	17	were	be	AUX
inlawrev-3463	397	18	generally	generally	ADV
inlawrev-3463	397	19	governed	govern	VERB
inlawrev-3463	397	20	by	by	ADP
inlawrev-3463	397	21	the	the	DET
inlawrev-3463	397	22	common	common	ADJ
inlawrev-3463	397	23	law	law	NOUN
inlawrev-3463	397	24	oftrusts	oftrust	NOUN
inlawrev-3463	397	25	.	.	PUNCT
inlawrev-3463	398	1	109	109	NUM
inlawrev-3463	398	2	congress	congress	PROPN
inlawrev-3463	398	3	intended	intend	VERB
inlawrev-3463	398	4	that	that	SCONJ
inlawrev-3463	398	5	the	the	DET
inlawrev-3463	398	6	fiduciary	fiduciary	ADJ
inlawrev-3463	398	7	duties	duty	NOUN
inlawrev-3463	398	8	codified	codify	VERB
inlawrev-3463	398	9	under	under	ADP
inlawrev-3463	398	10	erisa	erisa	NOUN
inlawrev-3463	398	11	continue	continue	VERB
inlawrev-3463	398	12	to	to	PART
inlawrev-3463	398	13	be	be	AUX
inlawrev-3463	398	14	informed	inform	VERB
inlawrev-3463	398	15	by	by	ADP
inlawrev-3463	398	16	the	the	DET
inlawrev-3463	398	17	common	common	ADJ
inlawrev-3463	398	18	law	law	NOUN
inlawrev-3463	398	19	of	of	ADP
inlawrev-3463	398	20	trusts	trust	NOUN
inlawrev-3463	398	21	.	.	PUNCT
inlawrev-3463	399	1	110	110	NUM
inlawrev-3463	399	2	accordingly	accordingly	ADV
inlawrev-3463	399	3	,	,	PUNCT
inlawrev-3463	399	4	the	the	DET
inlawrev-3463	399	5	courts	court	NOUN
inlawrev-3463	399	6	have	have	AUX
inlawrev-3463	399	7	looked	look	VERB
inlawrev-3463	399	8	to	to	PART
inlawrev-3463	399	9	trust	trust	VERB
inlawrev-3463	399	10	law	law	NOUN
inlawrev-3463	399	11	to	to	PART
inlawrev-3463	399	12	develop	develop	VERB
inlawrev-3463	399	13	the	the	DET
inlawrev-3463	399	14	plan	plan	NOUN
inlawrev-3463	399	15	administrator	administrator	NOUN
inlawrev-3463	399	16	's	's	PART
inlawrev-3463	399	17	fiduciary	fiduciary	ADJ
inlawrev-3463	399	18	duties	duty	NOUN
inlawrev-3463	399	19	under	under	ADP
inlawrev-3463	399	20	erisa	erisa	NOUN
inlawrev-3463	399	21	.	.	PUNCT
inlawrev-3463	400	1	111	111	NUM
inlawrev-3463	400	2	however	however	ADV
inlawrev-3463	400	3	,	,	PUNCT
inlawrev-3463	400	4	as	as	SCONJ
inlawrev-3463	400	5	noted	note	VERB
inlawrev-3463	400	6	earlier	early	ADV
inlawrev-3463	400	7	,	,	PUNCT
inlawrev-3463	400	8	the	the	DET
inlawrev-3463	400	9	varity	varity	NOUN
inlawrev-3463	400	10	court	court	NOUN
inlawrev-3463	400	11	instructed	instruct	VERB
inlawrev-3463	400	12	that	that	SCONJ
inlawrev-3463	400	13	the	the	DET
inlawrev-3463	400	14	"	"	PUNCT
inlawrev-3463	400	15	courts	court	NOUN
inlawrev-3463	400	16	must	must	AUX
inlawrev-3463	400	17	go	go	VERB
inlawrev-3463	400	18	on	on	ADP
inlawrev-3463	400	19	to	to	PART
inlawrev-3463	400	20	ask	ask	VERB
inlawrev-3463	400	21	whether	whether	SCONJ
inlawrev-3463	400	22	,	,	PUNCT
inlawrev-3463	400	23	or	or	CCONJ
inlawrev-3463	400	24	to	to	ADP
inlawrev-3463	400	25	what	what	DET
inlawrev-3463	400	26	extent	extent	NOUN
inlawrev-3463	400	27	,	,	PUNCT
inlawrev-3463	400	28	the	the	DET
inlawrev-3463	400	29	language	language	NOUN
inlawrev-3463	400	30	ofthe	ofthe	NOUN
inlawrev-3463	400	31	statute	statute	NOUN
inlawrev-3463	400	32	,	,	PUNCT
inlawrev-3463	400	33	its	its	PRON
inlawrev-3463	400	34	structure	structure	NOUN
inlawrev-3463	400	35	,	,	PUNCT
inlawrev-3463	400	36	or	or	CCONJ
inlawrev-3463	400	37	its	its	PRON
inlawrev-3463	400	38	purposes	purpose	NOUN
inlawrev-3463	400	39	require	require	VERB
inlawrev-3463	400	40	departing	depart	VERB
inlawrev-3463	400	41	from	from	ADP
inlawrev-3463	400	42	common	common	ADJ
inlawrev-3463	400	43	-	-	PUNCT
inlawrev-3463	400	44	law	law	NOUN
inlawrev-3463	400	45	trust	trust	NOUN
inlawrev-3463	400	46	requirements	requirement	NOUN
inlawrev-3463	400	47	"	"	PUNCT
inlawrev-3463	400	48	in	in	ADP
inlawrev-3463	400	49	order	order	NOUN
inlawrev-3463	400	50	to	to	PART
inlawrev-3463	400	51	properly	properly	ADV
inlawrev-3463	400	52	interpret	interpret	VERB
inlawrev-3463	400	53	erisa	erisa	NOUN
inlawrev-3463	400	54	's	's	PART
inlawrev-3463	400	55	fiduciary	fiduciary	ADJ
inlawrev-3463	400	56	duties	duty	NOUN
inlawrev-3463	400	57	.	.	PUNCT
inlawrev-3463	401	1	1	1	NUM
inlawrev-3463	401	2	12	12	NUM
inlawrev-3463	401	3	arguably	arguably	ADV
inlawrev-3463	401	4	,	,	PUNCT
inlawrev-3463	401	5	therefore	therefore	ADV
inlawrev-3463	401	6	,	,	PUNCT
inlawrev-3463	401	7	some	some	DET
inlawrev-3463	401	8	departure	departure	NOUN
inlawrev-3463	401	9	from	from	ADP
inlawrev-3463	401	10	a	a	DET
inlawrev-3463	401	11	literal	literal	ADJ
inlawrev-3463	401	12	application	application	NOUN
inlawrev-3463	401	13	of	of	ADP
inlawrev-3463	401	14	trust	trust	NOUN
inlawrev-3463	401	15	law	law	NOUN
inlawrev-3463	401	16	to	to	ADP
inlawrev-3463	401	17	erisa	erisa	NOUN
inlawrev-3463	401	18	is	be	AUX
inlawrev-3463	401	19	necessary	necessary	ADJ
inlawrev-3463	401	20	in	in	ADP
inlawrev-3463	401	21	order	order	NOUN
inlawrev-3463	401	22	to	to	PART
inlawrev-3463	401	23	avoid	avoid	VERB
inlawrev-3463	401	24	the	the	DET
inlawrev-3463	401	25	danger	danger	NOUN
inlawrev-3463	401	26	of	of	ADP
inlawrev-3463	401	27	upsetting	upset	VERB
inlawrev-3463	401	28	the	the	DET
inlawrev-3463	401	29	desired	desire	VERB
inlawrev-3463	401	30	balance	balance	NOUN
inlawrev-3463	401	31	between	between	ADP
inlawrev-3463	401	32	businesses	business	NOUN
inlawrev-3463	401	33	'	'	PART
inlawrev-3463	401	34	and	and	CCONJ
inlawrev-3463	401	35	participants	participant	NOUN
inlawrev-3463	401	36	'	'	PART
inlawrev-3463	401	37	needs	need	NOUN
inlawrev-3463	401	38	.	.	PUNCT
inlawrev-3463	402	1	the	the	DET
inlawrev-3463	402	2	natural	natural	ADJ
inlawrev-3463	402	3	conflict	conflict	NOUN
inlawrev-3463	402	4	that	that	PRON
inlawrev-3463	402	5	exists	exist	VERB
inlawrev-3463	402	6	between	between	ADP
inlawrev-3463	402	7	a	a	DET
inlawrev-3463	402	8	company	company	NOUN
inlawrev-3463	402	9	's	's	PART
inlawrev-3463	402	10	business	business	NOUN
inlawrev-3463	402	11	needs	need	NOUN
inlawrev-3463	402	12	and	and	CCONJ
inlawrev-3463	402	13	its	its	PRON
inlawrev-3463	402	14	fiduciary	fiduciary	ADJ
inlawrev-3463	402	15	responsibility	responsibility	NOUN
inlawrev-3463	402	16	to	to	PART
inlawrev-3463	402	17	plan	plan	VERB
inlawrev-3463	402	18	participants	participant	NOUN
inlawrev-3463	402	19	is	be	AUX
inlawrev-3463	402	20	recognized	recognize	VERB
inlawrev-3463	402	21	by	by	ADP
inlawrev-3463	402	22	the	the	DET
inlawrev-3463	402	23	fischer	fischer	PROPN
inlawrev-3463	402	24	ii	ii	PROPN
inlawrev-3463	402	25	court	court	PROPN
inlawrev-3463	402	26	,	,	PUNCT
inlawrev-3463	402	27	which	which	PRON
inlawrev-3463	402	28	noted	note	VERB
inlawrev-3463	402	29	that	that	SCONJ
inlawrev-3463	402	30	the	the	DET
inlawrev-3463	402	31	"	"	PUNCT
inlawrev-3463	402	32	concept	concept	NOUN
inlawrev-3463	402	33	of	of	ADP
inlawrev-3463	402	34	'	'	PUNCT
inlawrev-3463	402	35	serious	serious	ADJ
inlawrev-3463	402	36	consideration	consideration	NOUN
inlawrev-3463	402	37	'	'	PUNCT
inlawrev-3463	402	38	recognizes	recognize	NOUN
inlawrev-3463	402	39	and	and	CCONJ
inlawrev-3463	402	40	moderates	moderate	VERB
inlawrev-3463	402	41	the	the	DET
inlawrev-3463	402	42	tension	tension	NOUN
inlawrev-3463	402	43	between	between	ADP
inlawrev-3463	402	44	an	an	DET
inlawrev-3463	402	45	employee	employee	NOUN
inlawrev-3463	402	46	's	's	PART
inlawrev-3463	402	47	right	right	NOUN
inlawrev-3463	402	48	to	to	ADP
inlawrev-3463	402	49	information	information	NOUN
inlawrev-3463	402	50	and	and	CCONJ
inlawrev-3463	402	51	an	an	DET
inlawrev-3463	402	52	employer	employer	NOUN
inlawrev-3463	402	53	's	's	PART
inlawrev-3463	402	54	need	need	NOUN
inlawrev-3463	402	55	to	to	PART
inlawrev-3463	402	56	operate	operate	VERB
inlawrev-3463	402	57	on	on	ADP
inlawrev-3463	402	58	a	a	DET
inlawrev-3463	402	59	day	day	NOUN
inlawrev-3463	402	60	-	-	PUNCT
inlawrev-3463	402	61	to	to	ADP
inlawrev-3463	402	62	-	-	PUNCT
inlawrev-3463	402	63	day	day	NOUN
inlawrev-3463	402	64	basis	basis	NOUN
inlawrev-3463	402	65	.	.	PUNCT
inlawrev-3463	402	66	"	"	PUNCT
inlawrev-3463	403	1	113	113	NUM
inlawrev-3463	403	2	the	the	DET
inlawrev-3463	403	3	dramatic	dramatic	ADJ
inlawrev-3463	403	4	difference	difference	NOUN
inlawrev-3463	403	5	in	in	ADP
inlawrev-3463	403	6	how	how	SCONJ
inlawrev-3463	403	7	the	the	DET
inlawrev-3463	403	8	circuits	circuit	NOUN
inlawrev-3463	403	9	view	view	VERB
inlawrev-3463	403	10	the	the	DET
inlawrev-3463	403	11	need	need	NOUN
inlawrev-3463	403	12	to	to	PART
inlawrev-3463	403	13	strike	strike	VERB
inlawrev-3463	403	14	a	a	DET
inlawrev-3463	403	15	compromise	compromise	NOUN
inlawrev-3463	403	16	between	between	ADP
inlawrev-3463	403	17	business	business	NOUN
inlawrev-3463	403	18	105	105	NUM
inlawrev-3463	403	19	.	.	PUNCT
inlawrev-3463	404	1	see	see	VERB
inlawrev-3463	404	2	i	i	PRON
inlawrev-3463	404	3	d	d	PROPN
inlawrev-3463	404	4	at	at	ADP
inlawrev-3463	404	5	148	148	NUM
inlawrev-3463	404	6	.	.	PUNCT
inlawrev-3463	405	1	106	106	NUM
inlawrev-3463	405	2	.	.	PUNCT
inlawrev-3463	406	1	481	481	NUM
inlawrev-3463	406	2	u.s	u.s	PROPN
inlawrev-3463	406	3	.	.	PROPN
inlawrev-3463	406	4	41	41	NUM
inlawrev-3463	406	5	(	(	PUNCT
inlawrev-3463	406	6	1987	1987	NUM
inlawrev-3463	406	7	)	)	PUNCT
inlawrev-3463	406	8	.	.	PUNCT
inlawrev-3463	407	1	107	107	NUM
inlawrev-3463	407	2	.	.	PUNCT
inlawrev-3463	408	1	i	i	PRON
inlawrev-3463	408	2	d.	d.	PROPN
inlawrev-3463	408	3	at	at	ADP
inlawrev-3463	408	4	54	54	NUM
inlawrev-3463	408	5	.	.	PUNCT
inlawrev-3463	408	6	108	108	NUM
inlawrev-3463	408	7	.	.	PUNCT
inlawrev-3463	409	1	varity	varity	PROPN
inlawrev-3463	409	2	corp	corp	PROPN
inlawrev-3463	409	3	.	.	PROPN
inlawrev-3463	410	1	v.	v.	PROPN
inlawrev-3463	410	2	howe	howe	PROPN
inlawrev-3463	410	3	,	,	PUNCT
inlawrev-3463	410	4	516	516	NUM
inlawrev-3463	410	5	u.s	u.s	PROPN
inlawrev-3463	410	6	.	.	PROPN
inlawrev-3463	410	7	489	489	NUM
inlawrev-3463	410	8	,	,	PUNCT
inlawrev-3463	410	9	497	497	NUM
inlawrev-3463	410	10	(	(	PUNCT
inlawrev-3463	410	11	1996	1996	NUM
inlawrev-3463	410	12	)	)	PUNCT
inlawrev-3463	410	13	(	(	PUNCT
inlawrev-3463	410	14	noting	note	VERB
inlawrev-3463	410	15	that	that	SCONJ
inlawrev-3463	410	16	courts	court	NOUN
inlawrev-3463	410	17	must	must	AUX
inlawrev-3463	410	18	take	take	VERB
inlawrev-3463	410	19	into	into	ADP
inlawrev-3463	410	20	account	account	NOUN
inlawrev-3463	410	21	congress	congress	PROPN
inlawrev-3463	410	22	'	'	PART
inlawrev-3463	410	23	desire	desire	NOUN
inlawrev-3463	410	24	to	to	PART
inlawrev-3463	410	25	balance	balance	VERB
inlawrev-3463	410	26	the	the	DET
inlawrev-3463	410	27	need	need	NOUN
inlawrev-3463	410	28	for	for	ADP
inlawrev-3463	410	29	protection	protection	NOUN
inlawrev-3463	410	30	of	of	ADP
inlawrev-3463	410	31	benefits	benefit	NOUN
inlawrev-3463	410	32	with	with	ADP
inlawrev-3463	410	33	its	its	PRON
inlawrev-3463	410	34	desire	desire	NOUN
inlawrev-3463	410	35	not	not	PART
inlawrev-3463	410	36	to	to	PART
inlawrev-3463	410	37	create	create	VERB
inlawrev-3463	410	38	a	a	DET
inlawrev-3463	410	39	plan	plan	NOUN
inlawrev-3463	410	40	that	that	PRON
inlawrev-3463	410	41	is	be	AUX
inlawrev-3463	410	42	so	so	ADV
inlawrev-3463	410	43	costly	costly	ADJ
inlawrev-3463	410	44	in	in	ADP
inlawrev-3463	410	45	terms	term	NOUN
inlawrev-3463	410	46	of	of	ADP
inlawrev-3463	410	47	administrative	administrative	ADJ
inlawrev-3463	410	48	and	and	CCONJ
inlawrev-3463	410	49	litigation	litigation	NOUN
inlawrev-3463	410	50	expenses	expense	NOUN
inlawrev-3463	410	51	that	that	SCONJ
inlawrev-3463	410	52	it	it	PRON
inlawrev-3463	410	53	discourages	discourage	VERB
inlawrev-3463	410	54	employers	employer	NOUN
inlawrev-3463	410	55	from	from	ADP
inlawrev-3463	410	56	offering	offer	VERB
inlawrev-3463	410	57	benefit	benefit	NOUN
inlawrev-3463	410	58	plans	plan	NOUN
inlawrev-3463	410	59	)	)	PUNCT
inlawrev-3463	410	60	.	.	PUNCT
inlawrev-3463	411	1	1	1	NUM
inlawrev-3463	411	2	09	09	NUM
inlawrev-3463	411	3	.	.	PUNCT
inlawrev-3463	412	1	see	see	VERB
inlawrev-3463	412	2	i	i	PRON
inlawrev-3463	412	3	d.	d.	PROPN
inlawrev-3463	412	4	at	at	ADP
inlawrev-3463	412	5	496	496	NUM
inlawrev-3463	412	6	;	;	PUNCT
inlawrev-3463	412	7	see	see	VERB
inlawrev-3463	412	8	also	also	ADV
inlawrev-3463	412	9	barry	barry	PROPN
inlawrev-3463	412	10	,	,	PUNCT
inlawrev-3463	412	11	supra	supra	PROPN
inlawrev-3463	412	12	note	note	NOUN
inlawrev-3463	412	13	5	5	NUM
inlawrev-3463	412	14	,	,	PUNCT
inlawrev-3463	412	15	at	at	ADP
inlawrev-3463	412	16	735	735	NUM
inlawrev-3463	412	17	,	,	PUNCT
inlawrev-3463	412	18	737	737	NUM
inlawrev-3463	412	19	-	-	SYM
inlawrev-3463	412	20	45	45	NUM
inlawrev-3463	412	21	(	(	PUNCT
inlawrev-3463	412	22	reviewing	review	VERB
inlawrev-3463	412	23	the	the	DET
inlawrev-3463	412	24	origins	origin	NOUN
inlawrev-3463	412	25	of	of	ADP
inlawrev-3463	412	26	the	the	DET
inlawrev-3463	412	27	common	common	ADJ
inlawrev-3463	412	28	law	law	NOUN
inlawrev-3463	412	29	oftrusts	oftrust	NOUN
inlawrev-3463	412	30	and	and	CCONJ
inlawrev-3463	412	31	its	its	PRON
inlawrev-3463	412	32	evolution	evolution	NOUN
inlawrev-3463	412	33	in	in	ADP
inlawrev-3463	412	34	american	american	ADJ
inlawrev-3463	412	35	courts	court	NOUN
inlawrev-3463	412	36	)	)	PUNCT
inlawrev-3463	412	37	.	.	PUNCT
inlawrev-3463	413	1	this	this	DET
inlawrev-3463	413	2	article	article	NOUN
inlawrev-3463	413	3	develops	develop	VERB
inlawrev-3463	413	4	the	the	DET
inlawrev-3463	413	5	view	view	NOUN
inlawrev-3463	413	6	that	that	SCONJ
inlawrev-3463	413	7	the	the	DET
inlawrev-3463	413	8	state	state	NOUN
inlawrev-3463	413	9	of	of	ADP
inlawrev-3463	413	10	the	the	DET
inlawrev-3463	413	11	law	law	NOUN
inlawrev-3463	413	12	under	under	ADP
inlawrev-3463	413	13	erisa	erisa	NOUN
inlawrev-3463	413	14	is	be	AUX
inlawrev-3463	413	15	such	such	ADJ
inlawrev-3463	413	16	that	that	SCONJ
inlawrev-3463	413	17	there	there	PRON
inlawrev-3463	413	18	is	be	VERB
inlawrev-3463	413	19	a	a	DET
inlawrev-3463	413	20	mandatory	mandatory	ADJ
inlawrev-3463	413	21	duty	duty	NOUN
inlawrev-3463	413	22	for	for	ADP
inlawrev-3463	413	23	voluntary	voluntary	ADJ
inlawrev-3463	413	24	disclosure	disclosure	NOUN
inlawrev-3463	413	25	on	on	ADP
inlawrev-3463	413	26	the	the	DET
inlawrev-3463	413	27	part	part	NOUN
inlawrev-3463	413	28	of	of	ADP
inlawrev-3463	413	29	fiduciaries	fiduciary	NOUN
inlawrev-3463	413	30	whenever	whenever	SCONJ
inlawrev-3463	413	31	information	information	NOUN
inlawrev-3463	413	32	is	be	AUX
inlawrev-3463	413	33	"	"	PUNCT
inlawrev-3463	413	34	material	material	NOUN
inlawrev-3463	413	35	to	to	ADP
inlawrev-3463	413	36	an	an	DET
inlawrev-3463	413	37	employee	employee	NOUN
inlawrev-3463	413	38	's	's	PART
inlawrev-3463	413	39	retirement	retirement	NOUN
inlawrev-3463	413	40	decision	decision	NOUN
inlawrev-3463	413	41	.	.	PUNCT
inlawrev-3463	413	42	"	"	PUNCT
inlawrev-3463	414	1	i	i	PRON
inlawrev-3463	414	2	d.	d.	PROPN
inlawrev-3463	414	3	at	at	ADP
inlawrev-3463	414	4	761	761	NUM
inlawrev-3463	414	5	.	.	PUNCT
inlawrev-3463	415	1	this	this	DET
inlawrev-3463	415	2	view	view	NOUN
inlawrev-3463	415	3	,	,	PUNCT
inlawrev-3463	415	4	of	of	ADP
inlawrev-3463	415	5	course	course	NOUN
inlawrev-3463	415	6	,	,	PUNCT
inlawrev-3463	415	7	is	be	AUX
inlawrev-3463	415	8	consistent	consistent	ADJ
inlawrev-3463	415	9	with	with	ADP
inlawrev-3463	415	10	that	that	PRON
inlawrev-3463	415	11	of	of	ADP
inlawrev-3463	415	12	the	the	DET
inlawrev-3463	415	13	ninth	ninth	ADJ
inlawrev-3463	415	14	circuit	circuit	NOUN
inlawrev-3463	415	15	in	in	ADP
inlawrev-3463	415	16	bins	bin	NOUN
inlawrev-3463	415	17	v.	v.	ADP
inlawrev-3463	415	18	exxon	exxon	PROPN
inlawrev-3463	415	19	co.	co.	PROPN
inlawrev-3463	415	20	u.s.a	u.s.a	PROPN
inlawrev-3463	415	21	.	.	PROPN
inlawrev-3463	415	22	,	,	PUNCT
inlawrev-3463	415	23	189	189	NUM
inlawrev-3463	415	24	f.3d	f.3d	NUM
inlawrev-3463	415	25	929	929	NUM
inlawrev-3463	415	26	(	(	PUNCT
inlawrev-3463	415	27	9th	9th	ADJ
inlawrev-3463	415	28	cir	cir	NOUN
inlawrev-3463	415	29	.	.	PROPN
inlawrev-3463	415	30	1999	1999	NUM
inlawrev-3463	415	31	)	)	PUNCT
inlawrev-3463	415	32	,	,	PUNCT
inlawrev-3463	415	33	rev	rev	VERB
inlawrev-3463	415	34	'	'	PUNCT
inlawrev-3463	415	35	den	den	PROPN
inlawrev-3463	415	36	banc	banc	PROPN
inlawrev-3463	415	37	220	220	NUM
inlawrev-3463	415	38	f.3d	f.3d	NUM
inlawrev-3463	415	39	1042	1042	NUM
inlawrev-3463	415	40	(	(	PUNCT
inlawrev-3463	415	41	9th	9th	ADJ
inlawrev-3463	415	42	cir	cir	NOUN
inlawrev-3463	415	43	.	.	PROPN
inlawrev-3463	415	44	2000	2000	NUM
inlawrev-3463	415	45	)	)	PUNCT
inlawrev-3463	415	46	.	.	PUNCT
inlawrev-3463	416	1	1	1	NUM
inlawrev-3463	416	2	10	10	NUM
inlawrev-3463	416	3	.	.	PUNCT
inlawrev-3463	417	1	see	see	VERB
inlawrev-3463	417	2	h.r	h.r	PROPN
inlawrev-3463	417	3	.	.	PROPN
inlawrev-3463	417	4	rep	rep	PROPN
inlawrev-3463	417	5	.	.	PROPN
inlawrev-3463	418	1	no	no	INTJ
inlawrev-3463	418	2	.	.	PROPN
inlawrev-3463	419	1	93	93	NUM
inlawrev-3463	419	2	-	-	SYM
inlawrev-3463	419	3	533	533	NUM
inlawrev-3463	419	4	,	,	PUNCT
inlawrev-3463	419	5	pt	pt	NOUN
inlawrev-3463	419	6	.	.	PROPN
inlawrev-3463	419	7	6	6	NUM
inlawrev-3463	419	8	,	,	PUNCT
inlawrev-3463	419	9	at	at	ADP
inlawrev-3463	419	10	12	12	NUM
inlawrev-3463	419	11	(	(	PUNCT
inlawrev-3463	419	12	1974	1974	NUM
inlawrev-3463	419	13	)	)	PUNCT
inlawrev-3463	419	14	,	,	PUNCT
inlawrev-3463	419	15	reprinted	reprint	VERB
inlawrev-3463	419	16	in	in	ADP
inlawrev-3463	419	17	1974	1974	NUM
inlawrev-3463	419	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	419	19	.	.	PUNCT
inlawrev-3463	419	20	4639	4639	NUM
inlawrev-3463	419	21	,	,	PUNCT
inlawrev-3463	419	22	wl	wl	PROPN
inlawrev-3463	419	23	12549	12549	NUM
inlawrev-3463	419	24	.	.	PUNCT
inlawrev-3463	420	1	111	111	NUM
inlawrev-3463	420	2	.	.	PUNCT
inlawrev-3463	420	3	seevarity	seevarity	PROPN
inlawrev-3463	420	4	corp	corp	PROPN
inlawrev-3463	420	5	.	.	PROPN
inlawrev-3463	420	6	,	,	PUNCT
inlawrev-3463	420	7	516	516	NUM
inlawrev-3463	420	8	u.s	u.s	PROPN
inlawrev-3463	420	9	.	.	PROPN
inlawrev-3463	420	10	at	at	ADP
inlawrev-3463	420	11	496	496	NUM
inlawrev-3463	420	12	.	.	PUNCT
inlawrev-3463	421	1	112	112	NUM
inlawrev-3463	421	2	.	.	PUNCT
inlawrev-3463	422	1	i	i	PRON
inlawrev-3463	422	2	d.	d.	PROPN
inlawrev-3463	422	3	at	at	ADP
inlawrev-3463	422	4	497	497	NUM
inlawrev-3463	422	5	.	.	NOUN
inlawrev-3463	422	6	113	113	NUM
inlawrev-3463	422	7	.	.	PUNCT
inlawrev-3463	423	1	fischer	fischer	PROPN
inlawrev-3463	423	2	v.phila.elec	v.phila.elec	PROPN
inlawrev-3463	423	3	.	.	PROPN
inlawrev-3463	423	4	co.	co.	PROPN
inlawrev-3463	423	5	,	,	PUNCT
inlawrev-3463	423	6	96	96	NUM
inlawrev-3463	423	7	f.3d	f.3d	NUM
inlawrev-3463	423	8	1533	1533	NUM
inlawrev-3463	423	9	,	,	PUNCT
inlawrev-3463	423	10	1539	1539	NUM
inlawrev-3463	423	11	(	(	PUNCT
inlawrev-3463	423	12	3d	3d	NUM
inlawrev-3463	423	13	cir	cir	NOUN
inlawrev-3463	423	14	.	.	PUNCT
inlawrev-3463	423	15	1996	1996	NUM
inlawrev-3463	423	16	)	)	PUNCT
inlawrev-3463	423	17	,	,	PUNCT
inlawrev-3463	423	18	cert	cert	NOUN
inlawrev-3463	423	19	,	,	PUNCT
inlawrev-3463	423	20	denied	deny	VERB
inlawrev-3463	423	21	,	,	PUNCT
inlawrev-3463	423	22	520	520	NUM
inlawrev-3463	423	23	u.s	u.s	PROPN
inlawrev-3463	423	24	.	.	PROPN
inlawrev-3463	423	25	116	116	NUM
inlawrev-3463	423	26	(	(	PUNCT
inlawrev-3463	423	27	1997	1997	NUM
inlawrev-3463	423	28	)	)	PUNCT
inlawrev-3463	423	29	.	.	PUNCT
inlawrev-3463	424	1	2001	2001	NUM
inlawrev-3463	424	2	]	]	PUNCT
inlawrev-3463	425	1	erisa	erisa	NOUN
inlawrev-3463	425	2	disclosure	disclosure	NOUN
inlawrev-3463	425	3	decisions	decision	NOUN
inlawrev-3463	425	4	5	5	NUM
inlawrev-3463	425	5	1	1	NUM
inlawrev-3463	425	6	5	5	NUM
inlawrev-3463	425	7	realities	reality	NOUN
inlawrev-3463	425	8	and	and	CCONJ
inlawrev-3463	425	9	fiduciary	fiduciary	ADJ
inlawrev-3463	425	10	duties	duty	NOUN
inlawrev-3463	425	11	under	under	ADP
inlawrev-3463	425	12	erisa	erisa	NOUN
inlawrev-3463	425	13	is	be	AUX
inlawrev-3463	425	14	demonstrated	demonstrate	VERB
inlawrev-3463	425	15	by	by	ADP
inlawrev-3463	425	16	comparing	compare	VERB
inlawrev-3463	425	17	the	the	DET
inlawrev-3463	425	18	view	view	NOUN
inlawrev-3463	425	19	ofthe	ofthe	VERB
inlawrev-3463	425	20	third	third	ADJ
inlawrev-3463	425	21	circuit	circuit	NOUN
inlawrev-3463	425	22	in	in	ADP
inlawrev-3463	425	23	fischer	fischer	NOUN
inlawrev-3463	425	24	with	with	ADP
inlawrev-3463	425	25	that	that	PRON
inlawrev-3463	425	26	of	of	ADP
inlawrev-3463	425	27	the	the	DET
inlawrev-3463	425	28	ninth	ninth	ADJ
inlawrev-3463	425	29	circuit	circuit	NOUN
inlawrev-3463	425	30	panel	panel	NOUN
inlawrev-3463	425	31	in	in	ADP
inlawrev-3463	425	32	bins	bin	NOUN
inlawrev-3463	425	33	:	:	PUNCT
inlawrev-3463	426	1	[	[	X
inlawrev-3463	426	2	w]e	w]e	NOUN
inlawrev-3463	426	3	disagree	disagree	VERB
inlawrev-3463	426	4	with	with	ADP
inlawrev-3463	426	5	one	one	NUM
inlawrev-3463	426	6	aspect	aspect	NOUN
inlawrev-3463	426	7	of	of	ADP
inlawrev-3463	426	8	fischer	fischer	PROPN
inlawrev-3463	426	9	....	....	PUNCT
inlawrev-3463	427	1	in	in	ADP
inlawrev-3463	427	2	our	our	PRON
inlawrev-3463	427	3	view	view	NOUN
inlawrev-3463	427	4	,	,	PUNCT
inlawrev-3463	427	5	there	there	PRON
inlawrev-3463	427	6	is	be	VERB
inlawrev-3463	427	7	no	no	DET
inlawrev-3463	427	8	such	such	ADJ
inlawrev-3463	427	9	thing	thing	NOUN
inlawrev-3463	427	10	as	as	ADP
inlawrev-3463	427	11	an	an	DET
inlawrev-3463	427	12	appropriate	appropriate	ADJ
inlawrev-3463	427	13	compromise	compromise	NOUN
inlawrev-3463	427	14	between	between	ADP
inlawrev-3463	427	15	these	these	DET
inlawrev-3463	427	16	two	two	NUM
inlawrev-3463	427	17	roles	role	NOUN
inlawrev-3463	427	18	.	.	PUNCT
inlawrev-3463	428	1	the	the	DET
inlawrev-3463	428	2	employer	employer	NOUN
inlawrev-3463	428	3	,	,	PUNCT
inlawrev-3463	428	4	when	when	SCONJ
inlawrev-3463	428	5	acting	act	VERB
inlawrev-3463	428	6	as	as	ADP
inlawrev-3463	428	7	a	a	DET
inlawrev-3463	428	8	fiduciary	fiduciary	NOUN
inlawrev-3463	428	9	,	,	PUNCT
inlawrev-3463	428	10	has	have	VERB
inlawrev-3463	428	11	an	an	DET
inlawrev-3463	428	12	undivided	undivided	ADJ
inlawrev-3463	428	13	duty	duty	NOUN
inlawrev-3463	428	14	of	of	ADP
inlawrev-3463	428	15	loyalty	loyalty	NOUN
inlawrev-3463	428	16	to	to	ADP
inlawrev-3463	428	17	the	the	DET
inlawrev-3463	428	18	participants	participant	NOUN
inlawrev-3463	428	19	and	and	CCONJ
inlawrev-3463	428	20	beneficiaries	beneficiary	NOUN
inlawrev-3463	428	21	ofthe	ofthe	ADJ
inlawrev-3463	428	22	plan	plan	NOUN
inlawrev-3463	428	23	.	.	PUNCT
inlawrev-3463	429	1	the	the	DET
inlawrev-3463	429	2	employer	employer	NOUN
inlawrev-3463	429	3	's	's	PART
inlawrev-3463	429	4	need	need	NOUN
inlawrev-3463	429	5	to	to	PART
inlawrev-3463	429	6	operate	operate	VERB
inlawrev-3463	429	7	efficiently	efficiently	ADV
inlawrev-3463	429	8	as	as	SCONJ
inlawrev-3463	429	9	a	a	DET
inlawrev-3463	429	10	business	business	NOUN
inlawrev-3463	429	11	should	should	AUX
inlawrev-3463	429	12	play	play	VERB
inlawrev-3463	429	13	no	no	DET
inlawrev-3463	429	14	role	role	NOUN
inlawrev-3463	429	15	in	in	ADP
inlawrev-3463	429	16	determining	determine	VERB
inlawrev-3463	429	17	when	when	SCONJ
inlawrev-3463	429	18	the	the	DET
inlawrev-3463	429	19	employer	employer	NOUN
inlawrev-3463	429	20	has	have	VERB
inlawrev-3463	429	21	an	an	DET
inlawrev-3463	429	22	obligation	obligation	NOUN
inlawrev-3463	429	23	to	to	PART
inlawrev-3463	429	24	communicate	communicate	VERB
inlawrev-3463	429	25	with	with	ADP
inlawrev-3463	429	26	employees	employee	NOUN
inlawrev-3463	429	27	about	about	ADP
inlawrev-3463	429	28	a	a	DET
inlawrev-3463	429	29	proposed	propose	VERB
inlawrev-3463	429	30	change	change	NOUN
inlawrev-3463	429	31	in	in	ADP
inlawrev-3463	429	32	benefits	benefit	NOUN
inlawrev-3463	429	33	.	.	PUNCT
inlawrev-3463	430	1	n4	n4	PROPN
inlawrev-3463	430	2	the	the	DET
inlawrev-3463	430	3	bins	bin	NOUN
inlawrev-3463	430	4	panel	panel	NOUN
inlawrev-3463	430	5	justified	justify	VERB
inlawrev-3463	430	6	its	its	PRON
inlawrev-3463	430	7	approach	approach	NOUN
inlawrev-3463	430	8	by	by	ADP
inlawrev-3463	430	9	saying	say	VERB
inlawrev-3463	430	10	it	it	PRON
inlawrev-3463	430	11	is	be	AUX
inlawrev-3463	430	12	compelled	compel	VERB
inlawrev-3463	430	13	by	by	ADP
inlawrev-3463	430	14	varity	varity	NOUN
inlawrev-3463	430	15	,	,	PUNCT
inlawrev-3463	430	16	"	"	PUNCT
inlawrev-3463	430	17	where	where	SCONJ
inlawrev-3463	430	18	the	the	DET
inlawrev-3463	430	19	court	court	NOUN
inlawrev-3463	430	20	focused	focus	VERB
inlawrev-3463	430	21	on	on	ADP
inlawrev-3463	430	22	erisa	erisa	PROPN
inlawrev-3463	430	23	's	's	PART
inlawrev-3463	430	24	requirement	requirement	NOUN
inlawrev-3463	430	25	that	that	SCONJ
inlawrev-3463	430	26	a	a	DET
inlawrev-3463	430	27	fiduciary	fiduciary	ADJ
inlawrev-3463	430	28	'	'	PUNCT
inlawrev-3463	430	29	discharge	discharge	VERB
inlawrev-3463	430	30	his	his	PRON
inlawrev-3463	430	31	duties	duty	NOUN
inlawrev-3463	430	32	with	with	ADP
inlawrev-3463	430	33	respect	respect	NOUN
inlawrev-3463	430	34	to	to	ADP
inlawrev-3463	430	35	a	a	DET
inlawrev-3463	430	36	plan	plan	NOUN
inlawrev-3463	430	37	solely	solely	ADV
inlawrev-3463	430	38	in	in	ADP
inlawrev-3463	430	39	the	the	DET
inlawrev-3463	430	40	interest	interest	NOUN
inlawrev-3463	430	41	of	of	ADP
inlawrev-3463	430	42	the	the	DET
inlawrev-3463	430	43	participants	participant	NOUN
inlawrev-3463	430	44	and	and	CCONJ
inlawrev-3463	430	45	beneficiaries	beneficiary	NOUN
inlawrev-3463	430	46	.	.	PUNCT
inlawrev-3463	430	47	'	'	PUNCT
inlawrev-3463	430	48	"	"	PUNCT
inlawrev-3463	431	1	n5	n5	PROPN
inlawrev-3463	431	2	however	however	ADV
inlawrev-3463	431	3	,	,	PUNCT
inlawrev-3463	431	4	bins	bin	VERB
inlawrev-3463	431	5	9	9	NUM
inlawrev-3463	431	6	reliance	reliance	NOUN
inlawrev-3463	431	7	on	on	ADP
inlawrev-3463	431	8	varity	varity	NOUN
inlawrev-3463	431	9	is	be	AUX
inlawrev-3463	431	10	not	not	PART
inlawrev-3463	431	11	supported	support	VERB
inlawrev-3463	431	12	contextually	contextually	ADV
inlawrev-3463	431	13	by	by	ADP
inlawrev-3463	431	14	varity	varity	NOUN
inlawrev-3463	431	15	.	.	PUNCT
inlawrev-3463	432	1	first	first	ADV
inlawrev-3463	432	2	,	,	PUNCT
inlawrev-3463	432	3	the	the	DET
inlawrev-3463	432	4	statement	statement	NOUN
inlawrev-3463	432	5	the	the	DET
inlawrev-3463	432	6	panel	panel	NOUN
inlawrev-3463	432	7	in	in	ADP
inlawrev-3463	432	8	bins	bin	NOUN
inlawrev-3463	432	9	finds	find	VERB
inlawrev-3463	432	10	so	so	ADV
inlawrev-3463	432	11	compelling	compelling	ADJ
inlawrev-3463	432	12	is	be	AUX
inlawrev-3463	432	13	merely	merely	ADV
inlawrev-3463	432	14	a	a	DET
inlawrev-3463	432	15	recitation	recitation	NOUN
inlawrev-3463	432	16	by	by	ADP
inlawrev-3463	432	17	the	the	DET
inlawrev-3463	432	18	varity	varity	NOUN
inlawrev-3463	432	19	court	court	NOUN
inlawrev-3463	432	20	of	of	ADP
inlawrev-3463	432	21	the	the	DET
inlawrev-3463	432	22	common	common	ADJ
inlawrev-3463	432	23	law	law	NOUN
inlawrev-3463	432	24	principle	principle	NOUN
inlawrev-3463	432	25	of	of	ADP
inlawrev-3463	432	26	fiduciary	fiduciary	ADJ
inlawrev-3463	432	27	duty	duty	NOUN
inlawrev-3463	432	28	as	as	SCONJ
inlawrev-3463	432	29	stated	state	VERB
inlawrev-3463	432	30	in	in	ADP
inlawrev-3463	432	31	the	the	DET
inlawrev-3463	432	32	statute	statute	NOUN
inlawrev-3463	432	33	.	.	PUNCT
inlawrev-3463	433	1	116	116	NUM
inlawrev-3463	433	2	moreover	moreover	ADV
inlawrev-3463	433	3	,	,	PUNCT
inlawrev-3463	433	4	varity	varity	NOUN
inlawrev-3463	433	5	is	be	AUX
inlawrev-3463	433	6	distinguishable	distinguishable	ADJ
inlawrev-3463	433	7	because	because	SCONJ
inlawrev-3463	433	8	the	the	DET
inlawrev-3463	433	9	employer	employer	NOUN
inlawrev-3463	433	10	's	's	PART
inlawrev-3463	433	11	acts	act	NOUN
inlawrev-3463	433	12	in	in	ADP
inlawrev-3463	433	13	that	that	DET
inlawrev-3463	433	14	case	case	NOUN
inlawrev-3463	433	15	were	be	AUX
inlawrev-3463	433	16	more	more	ADV
inlawrev-3463	433	17	egregious	egregious	ADJ
inlawrev-3463	433	18	.	.	PUNCT
inlawrev-3463	434	1	117	117	NUM
inlawrev-3463	434	2	the	the	DET
inlawrev-3463	434	3	varity	varity	NOUN
inlawrev-3463	434	4	employees	employee	NOUN
inlawrev-3463	434	5	lost	lose	VERB
inlawrev-3463	434	6	all	all	PRON
inlawrev-3463	434	7	of	of	ADP
inlawrev-3463	434	8	their	their	PRON
inlawrev-3463	434	9	benefits	benefit	NOUN
inlawrev-3463	434	10	because	because	SCONJ
inlawrev-3463	434	11	of	of	ADP
inlawrev-3463	434	12	the	the	DET
inlawrev-3463	434	13	employer	employer	NOUN
inlawrev-3463	434	14	's	's	PART
inlawrev-3463	434	15	misrepresentation	misrepresentation	NOUN
inlawrev-3463	434	16	.	.	PUNCT
inlawrev-3463	435	1	118	118	NUM
inlawrev-3463	435	2	the	the	DET
inlawrev-3463	435	3	employee	employee	NOUN
inlawrev-3463	435	4	in	in	ADP
inlawrev-3463	435	5	bins	bin	NOUN
inlawrev-3463	435	6	,	,	PUNCT
inlawrev-3463	435	7	however	however	ADV
inlawrev-3463	435	8	,	,	PUNCT
inlawrev-3463	435	9	received	receive	VERB
inlawrev-3463	435	10	his	his	PRON
inlawrev-3463	435	11	promised	promise	VERB
inlawrev-3463	435	12	benefits	benefit	NOUN
inlawrev-3463	435	13	.	.	PUNCT
inlawrev-3463	436	1	the	the	DET
inlawrev-3463	436	2	only	only	ADJ
inlawrev-3463	436	3	question	question	NOUN
inlawrev-3463	436	4	was	be	AUX
inlawrev-3463	436	5	whether	whether	SCONJ
inlawrev-3463	436	6	he	he	PRON
inlawrev-3463	436	7	should	should	AUX
inlawrev-3463	436	8	have	have	AUX
inlawrev-3463	436	9	received	receive	VERB
inlawrev-3463	436	10	more	more	ADJ
inlawrev-3463	436	11	.	.	PUNCT
inlawrev-3463	437	1	119	119	NUM
inlawrev-3463	437	2	other	other	ADJ
inlawrev-3463	437	3	courts	court	NOUN
inlawrev-3463	437	4	have	have	AUX
inlawrev-3463	437	5	adopted	adopt	VERB
inlawrev-3463	437	6	a	a	DET
inlawrev-3463	437	7	more	more	ADV
inlawrev-3463	437	8	measured	measured	ADJ
inlawrev-3463	437	9	interpretation	interpretation	NOUN
inlawrev-3463	437	10	of	of	ADP
inlawrev-3463	437	11	varity	varity	NOUN
inlawrev-3463	437	12	.	.	PUNCT
inlawrev-3463	438	1	in	in	ADP
inlawrev-3463	438	2	vartanian	vartanian	PROPN
inlawrev-3463	438	3	v.	v.	ADP
inlawrev-3463	438	4	monsanto	monsanto	PROPN
inlawrev-3463	438	5	,	,	PUNCT
inlawrev-3463	438	6	120	120	NUM
inlawrev-3463	438	7	for	for	ADP
inlawrev-3463	438	8	example	example	NOUN
inlawrev-3463	438	9	,	,	PUNCT
inlawrev-3463	438	10	the	the	DET
inlawrev-3463	438	11	first	first	ADJ
inlawrev-3463	438	12	circuit	circuit	NOUN
inlawrev-3463	438	13	interpreted	interpret	VERB
inlawrev-3463	438	14	varity	varity	NOUN
inlawrev-3463	438	15	in	in	ADP
inlawrev-3463	438	16	a	a	DET
inlawrev-3463	438	17	less	less	ADV
inlawrev-3463	438	18	aggressive	aggressive	ADJ
inlawrev-3463	438	19	fashion	fashion	NOUN
inlawrev-3463	438	20	,	,	PUNCT
inlawrev-3463	438	21	noting	note	VERB
inlawrev-3463	438	22	specifically	specifically	ADV
inlawrev-3463	438	23	the	the	DET
inlawrev-3463	438	24	supreme	supreme	PROPN
inlawrev-3463	438	25	court	court	PROPN
inlawrev-3463	438	26	's	's	PART
inlawrev-3463	438	27	mention	mention	NOUN
inlawrev-3463	438	28	in	in	ADP
inlawrev-3463	438	29	varity	varity	NOUN
inlawrev-3463	438	30	of	of	ADP
inlawrev-3463	438	31	the	the	DET
inlawrev-3463	438	32	need	need	NOUN
inlawrev-3463	438	33	to	to	ADP
inlawrev-3463	438	34	temper	temper	NOUN
inlawrev-3463	438	35	application	application	NOUN
inlawrev-3463	438	36	of	of	ADP
inlawrev-3463	438	37	trust	trust	NOUN
inlawrev-3463	438	38	principles	principle	NOUN
inlawrev-3463	438	39	with	with	ADP
inlawrev-3463	438	40	a	a	DET
inlawrev-3463	438	41	"	"	PUNCT
inlawrev-3463	438	42	scrupulous	scrupulous	ADJ
inlawrev-3463	438	43	regard	regard	NOUN
inlawrev-3463	438	44	for	for	ADP
inlawrev-3463	438	45	the	the	DET
inlawrev-3463	438	46	delicate	delicate	ADJ
inlawrev-3463	438	47	balance	balance	NOUN
inlawrev-3463	438	48	congress	congress	PROPN
inlawrev-3463	438	49	struck	strike	VERB
inlawrev-3463	438	50	in	in	ADP
inlawrev-3463	438	51	enacting	enact	VERB
inlawrev-3463	438	52	erisa	erisa	NOUN
inlawrev-3463	438	53	.	.	PUNCT
inlawrev-3463	438	54	"	"	PUNCT
inlawrev-3463	439	1	121	121	NUM
inlawrev-3463	439	2	the	the	DET
inlawrev-3463	439	3	facts	fact	NOUN
inlawrev-3463	439	4	in	in	ADP
inlawrev-3463	439	5	vartanian	vartanian	ADJ
inlawrev-3463	439	6	were	be	AUX
inlawrev-3463	439	7	similar	similar	ADJ
inlawrev-3463	439	8	to	to	ADP
inlawrev-3463	439	9	those	those	PRON
inlawrev-3463	439	10	in	in	ADP
inlawrev-3463	439	11	bins	bin	NOUN
inlawrev-3463	439	12	.	.	PUNCT
inlawrev-3463	440	1	the	the	DET
inlawrev-3463	440	2	employee	employee	NOUN
inlawrev-3463	440	3	in	in	ADP
inlawrev-3463	440	4	vartanian	vartanian	NOUN
inlawrev-3463	440	5	heard	hear	VERB
inlawrev-3463	440	6	rumors	rumor	NOUN
inlawrev-3463	440	7	of	of	ADP
inlawrev-3463	440	8	a	a	DET
inlawrev-3463	440	9	possible	possible	ADJ
inlawrev-3463	440	10	early	early	ADJ
inlawrev-3463	440	11	retirement	retirement	NOUN
inlawrev-3463	440	12	buyout	buyout	NOUN
inlawrev-3463	440	13	,	,	PUNCT
inlawrev-3463	440	14	asked	ask	VERB
inlawrev-3463	440	15	his	his	PRON
inlawrev-3463	440	16	superiors	superior	NOUN
inlawrev-3463	440	17	about	about	ADP
inlawrev-3463	440	18	it	it	PRON
inlawrev-3463	440	19	,	,	PUNCT
inlawrev-3463	440	20	and	and	CCONJ
inlawrev-3463	440	21	was	be	AUX
inlawrev-3463	440	22	told	tell	VERB
inlawrev-3463	440	23	by	by	ADP
inlawrev-3463	440	24	them	they	PRON
inlawrev-3463	440	25	that	that	SCONJ
inlawrev-3463	440	26	they	they	PRON
inlawrev-3463	440	27	were	be	AUX
inlawrev-3463	440	28	unaware	unaware	ADJ
inlawrev-3463	440	29	of	of	ADP
inlawrev-3463	440	30	any	any	DET
inlawrev-3463	440	31	such	such	ADJ
inlawrev-3463	440	32	plan	plan	NOUN
inlawrev-3463	440	33	.	.	PUNCT
inlawrev-3463	441	1	shortly	shortly	ADV
inlawrev-3463	441	2	after	after	SCONJ
inlawrev-3463	441	3	he	he	PRON
inlawrev-3463	441	4	retired	retire	VERB
inlawrev-3463	441	5	,	,	PUNCT
inlawrev-3463	441	6	a	a	DET
inlawrev-3463	441	7	buyout	buyout	NOUN
inlawrev-3463	441	8	plan	plan	NOUN
inlawrev-3463	441	9	was	be	AUX
inlawrev-3463	441	10	announced	announce	VERB
inlawrev-3463	441	11	.	.	PUNCT
inlawrev-3463	442	1	122	122	NUM
inlawrev-3463	442	2	applying	apply	VERB
inlawrev-3463	442	3	the	the	DET
inlawrev-3463	442	4	fischer	fischer	PROPN
inlawrev-3463	442	5	ii	ii	PROPN
inlawrev-3463	442	6	test	test	NOUN
inlawrev-3463	442	7	,	,	PUNCT
inlawrev-3463	442	8	the	the	DET
inlawrev-3463	442	9	vartanian	vartanian	ADJ
inlawrev-3463	442	10	court	court	NOUN
inlawrev-3463	442	11	held	hold	VERB
inlawrev-3463	442	12	that	that	SCONJ
inlawrev-3463	442	13	the	the	DET
inlawrev-3463	442	14	plan	plan	NOUN
inlawrev-3463	442	15	was	be	AUX
inlawrev-3463	442	16	not	not	PART
inlawrev-3463	442	17	under	under	ADP
inlawrev-3463	442	18	serious	serious	ADJ
inlawrev-3463	442	19	consideration	consideration	NOUN
inlawrev-3463	442	20	when	when	SCONJ
inlawrev-3463	442	21	the	the	DET
inlawrev-3463	442	22	employee	employee	NOUN
inlawrev-3463	442	23	asked	ask	VERB
inlawrev-3463	442	24	about	about	ADP
inlawrev-3463	442	25	it	it	PRON
inlawrev-3463	442	26	.	.	PUNCT
inlawrev-3463	443	1	123	123	NUM
inlawrev-3463	443	2	in	in	ADP
inlawrev-3463	443	3	arriving	arrive	VERB
inlawrev-3463	443	4	at	at	ADP
inlawrev-3463	443	5	its	its	PRON
inlawrev-3463	443	6	decision	decision	NOUN
inlawrev-3463	443	7	,	,	PUNCT
inlawrev-3463	443	8	the	the	DET
inlawrev-3463	443	9	vartanian	vartanian	ADJ
inlawrev-3463	443	10	court	court	NOUN
inlawrev-3463	443	11	specifically	specifically	ADV
inlawrev-3463	443	12	declined	decline	VERB
inlawrev-3463	443	13	to	to	PART
inlawrev-3463	443	14	follow	follow	VERB
inlawrev-3463	443	15	the	the	DET
inlawrev-3463	443	16	more	more	ADV
inlawrev-3463	443	17	flexible	flexible	ADJ
inlawrev-3463	443	18	standard	standard	NOUN
inlawrev-3463	443	19	of	of	ADP
inlawrev-3463	443	20	affirmative	affirmative	ADJ
inlawrev-3463	443	21	1	1	NUM
inlawrev-3463	443	22	14	14	NUM
inlawrev-3463	443	23	.	.	PUNCT
inlawrev-3463	444	1	bins	bin	NOUN
inlawrev-3463	444	2	v.	v.	ADP
inlawrev-3463	444	3	exxon	exxon	PROPN
inlawrev-3463	444	4	co.	co.	PROPN
inlawrev-3463	444	5	u.s.a	u.s.a	PROPN
inlawrev-3463	444	6	.	.	PROPN
inlawrev-3463	444	7	,	,	PUNCT
inlawrev-3463	444	8	189	189	NUM
inlawrev-3463	444	9	f.3d	f.3d	NUM
inlawrev-3463	444	10	929	929	NUM
inlawrev-3463	444	11	,	,	PUNCT
inlawrev-3463	444	12	936	936	NUM
inlawrev-3463	444	13	,	,	PUNCT
inlawrev-3463	444	14	rev	rev	PROPN
inlawrev-3463	444	15	'd	'd	PROPN
inlawrev-3463	444	16	en	en	ADP
inlawrev-3463	444	17	banc	banc	PROPN
inlawrev-3463	444	18	220	220	NUM
inlawrev-3463	444	19	f.3d	f.3d	NUM
inlawrev-3463	444	20	1042	1042	NUM
inlawrev-3463	444	21	(	(	PUNCT
inlawrev-3463	444	22	9th	9th	ADJ
inlawrev-3463	444	23	cir	cir	NOUN
inlawrev-3463	444	24	.	.	PROPN
inlawrev-3463	444	25	2000	2000	NUM
inlawrev-3463	444	26	)	)	PUNCT
inlawrev-3463	444	27	(	(	PUNCT
inlawrev-3463	444	28	citing	cite	VERB
inlawrev-3463	444	29	varity	varity	PROPN
inlawrev-3463	444	30	corp	corp	PROPN
inlawrev-3463	444	31	.	.	PROPN
inlawrev-3463	444	32	,	,	PUNCT
inlawrev-3463	444	33	516	516	NUM
inlawrev-3463	444	34	u.s	u.s	PROPN
inlawrev-3463	444	35	.	.	PROPN
inlawrev-3463	444	36	at	at	ADP
inlawrev-3463	444	37	506	506	NUM
inlawrev-3463	444	38	)	)	PUNCT
inlawrev-3463	444	39	.	.	PUNCT
inlawrev-3463	445	1	1	1	NUM
inlawrev-3463	445	2	1	1	NUM
inlawrev-3463	445	3	5	5	NUM
inlawrev-3463	445	4	.	.	PUNCT
inlawrev-3463	446	1	i	i	PRON
inlawrev-3463	446	2	d.	d.	PROPN
inlawrev-3463	446	3	(	(	PUNCT
inlawrev-3463	446	4	quoting	quote	VERB
inlawrev-3463	446	5	varity	varity	PROPN
inlawrev-3463	446	6	corp	corp	PROPN
inlawrev-3463	446	7	.	.	PROPN
inlawrev-3463	446	8	,	,	PUNCT
inlawrev-3463	446	9	5	5	NUM
inlawrev-3463	446	10	1	1	NUM
inlawrev-3463	446	11	6	6	NUM
inlawrev-3463	446	12	u.s	u.s	PROPN
inlawrev-3463	446	13	.	.	PROPN
inlawrev-3463	446	14	at	at	ADP
inlawrev-3463	446	15	506	506	NUM
inlawrev-3463	446	16	)	)	PUNCT
inlawrev-3463	446	17	.	.	PUNCT
inlawrev-3463	447	1	116	116	X
inlawrev-3463	447	2	.	.	PUNCT
inlawrev-3463	448	1	see	see	VERB
inlawrev-3463	448	2	29	29	NUM
inlawrev-3463	448	3	u.s.c	u.s.c	ADJ
inlawrev-3463	448	4	.	.	PUNCT
inlawrev-3463	449	1	§	§	PROPN
inlawrev-3463	449	2	1104(a	1104(a	NUM
inlawrev-3463	449	3	)	)	PUNCT
inlawrev-3463	449	4	(	(	PUNCT
inlawrev-3463	449	5	1999	1999	NUM
inlawrev-3463	449	6	)	)	PUNCT
inlawrev-3463	449	7	.	.	PUNCT
inlawrev-3463	450	1	1	1	NUM
inlawrev-3463	450	2	1	1	NUM
inlawrev-3463	450	3	7	7	NUM
inlawrev-3463	450	4	.	.	PUNCT
inlawrev-3463	451	1	see	see	VERB
inlawrev-3463	451	2	varity	varity	PROPN
inlawrev-3463	451	3	corp	corp	PROPN
inlawrev-3463	451	4	.	.	PROPN
inlawrev-3463	451	5	,	,	PUNCT
inlawrev-3463	451	6	516	516	NUM
inlawrev-3463	451	7	u.s	u.s	PROPN
inlawrev-3463	451	8	.	.	PROPN
inlawrev-3463	451	9	at	at	SCONJ
inlawrev-3463	451	10	493	493	NUM
inlawrev-3463	451	11	-	-	SYM
inlawrev-3463	451	12	94	94	NUM
inlawrev-3463	451	13	(	(	PUNCT
inlawrev-3463	451	14	employer	employer	NOUN
inlawrev-3463	451	15	made	make	VERB
inlawrev-3463	451	16	blatantly	blatantly	ADV
inlawrev-3463	451	17	false	false	ADJ
inlawrev-3463	451	18	misrepresentations	misrepresentation	NOUN
inlawrev-3463	451	19	to	to	PART
inlawrev-3463	451	20	plan	plan	VERB
inlawrev-3463	451	21	participants	participant	NOUN
inlawrev-3463	451	22	)	)	PUNCT
inlawrev-3463	451	23	.	.	PUNCT
inlawrev-3463	452	1	118	118	NUM
inlawrev-3463	452	2	.	.	PUNCT
inlawrev-3463	452	3	see	see	VERB
inlawrev-3463	452	4	i	i	PRON
inlawrev-3463	452	5	d.	d.	PROPN
inlawrev-3463	452	6	at	at	ADP
inlawrev-3463	452	7	494	494	NUM
inlawrev-3463	452	8	.	.	NOUN
inlawrev-3463	452	9	1	1	NUM
inlawrev-3463	452	10	1	1	NUM
inlawrev-3463	452	11	9	9	NUM
inlawrev-3463	452	12	.	.	PUNCT
inlawrev-3463	453	1	see	see	VERB
inlawrev-3463	453	2	bins	bin	NOUN
inlawrev-3463	453	3	,	,	PUNCT
inlawrev-3463	453	4	1	1	NUM
inlawrev-3463	453	5	89	89	NUM
inlawrev-3463	453	6	f.3d	f.3d	NUM
inlawrev-3463	453	7	at	at	ADP
inlawrev-3463	453	8	933	933	NUM
inlawrev-3463	453	9	-	-	SYM
inlawrev-3463	453	10	34	34	NUM
inlawrev-3463	453	11	.	.	PUNCT
inlawrev-3463	453	12	120	120	NUM
inlawrev-3463	453	13	.	.	PUNCT
inlawrev-3463	454	1	131	131	NUM
inlawrev-3463	454	2	f.3d	f.3d	NUM
inlawrev-3463	454	3	264	264	NUM
inlawrev-3463	454	4	(	(	PUNCT
inlawrev-3463	454	5	1st	1st	ADJ
inlawrev-3463	454	6	cir	cir	NOUN
inlawrev-3463	454	7	.	.	PUNCT
inlawrev-3463	454	8	1997	1997	NUM
inlawrev-3463	454	9	)	)	PUNCT
inlawrev-3463	454	10	.	.	PUNCT
inlawrev-3463	455	1	121	121	NUM
inlawrev-3463	455	2	.	.	PUNCT
inlawrev-3463	456	1	i	i	PRON
inlawrev-3463	456	2	d.	d.	PROPN
inlawrev-3463	456	3	at269	at269	PROPN
inlawrev-3463	456	4	.	.	PROPN
inlawrev-3463	456	5	122	122	NUM
inlawrev-3463	456	6	.	.	PUNCT
inlawrev-3463	457	1	see	see	VERB
inlawrev-3463	457	2	i	i	PRON
inlawrev-3463	457	3	d.	d.	PROPN
inlawrev-3463	457	4	at	at	ADP
inlawrev-3463	457	5	266	266	NUM
inlawrev-3463	457	6	-	-	SYM
inlawrev-3463	457	7	67	67	NUM
inlawrev-3463	457	8	.	.	PUNCT
inlawrev-3463	458	1	123	123	NUM
inlawrev-3463	458	2	.	.	PUNCT
inlawrev-3463	459	1	see	see	VERB
inlawrev-3463	459	2	i	i	PROPN
inlawrev-3463	459	3	d	d	PROPN
inlawrev-3463	459	4	,	,	PUNCT
inlawrev-3463	459	5	2x212	2x212	NUM
inlawrev-3463	459	6	.	.	PUNCT
inlawrev-3463	460	1	516	516	NUM
inlawrev-3463	460	2	indiana	indiana	PROPN
inlawrev-3463	460	3	law	law	NOUN
inlawrev-3463	460	4	review	review	NOUN
inlawrev-3463	460	5	[	[	X
inlawrev-3463	460	6	vol	vol	NOUN
inlawrev-3463	460	7	.	.	PUNCT
inlawrev-3463	461	1	34:501	34:501	NUM
inlawrev-3463	461	2	disclosure	disclosure	NOUN
inlawrev-3463	461	3	urged	urge	VERB
inlawrev-3463	461	4	by	by	ADP
inlawrev-3463	461	5	the	the	DET
inlawrev-3463	461	6	employee	employee	NOUN
inlawrev-3463	461	7	.	.	PUNCT
inlawrev-3463	462	1	124	124	NUM
inlawrev-3463	462	2	in	in	ADP
inlawrev-3463	462	3	general	general	ADJ
inlawrev-3463	462	4	,	,	PUNCT
inlawrev-3463	462	5	courts	court	NOUN
inlawrev-3463	462	6	have	have	AUX
inlawrev-3463	462	7	considered	consider	VERB
inlawrev-3463	462	8	the	the	DET
inlawrev-3463	462	9	needs	need	NOUN
inlawrev-3463	462	10	of	of	ADP
inlawrev-3463	462	11	business	business	NOUN
inlawrev-3463	462	12	in	in	ADP
inlawrev-3463	462	13	a	a	DET
inlawrev-3463	462	14	considerably	considerably	ADV
inlawrev-3463	462	15	more	more	ADV
inlawrev-3463	462	16	sympathetic	sympathetic	ADJ
inlawrev-3463	462	17	fashion	fashion	NOUN
inlawrev-3463	462	18	than	than	ADP
inlawrev-3463	462	19	that	that	PRON
inlawrev-3463	462	20	of	of	ADP
inlawrev-3463	462	21	the	the	DET
inlawrev-3463	462	22	bins	bin	NOUN
inlawrev-3463	462	23	panel	panel	NOUN
inlawrev-3463	462	24	.	.	PUNCT
inlawrev-3463	463	1	in	in	ADP
inlawrev-3463	463	2	pocchia	pocchia	NOUN
inlawrev-3463	463	3	,	,	PUNCT
inlawrev-3463	463	4	for	for	ADP
inlawrev-3463	463	5	example	example	NOUN
inlawrev-3463	463	6	,	,	PUNCT
inlawrev-3463	463	7	the	the	DET
inlawrev-3463	463	8	court	court	NOUN
inlawrev-3463	463	9	noted	note	VERB
inlawrev-3463	463	10	that	that	SCONJ
inlawrev-3463	463	11	if	if	SCONJ
inlawrev-3463	463	12	disclosure	disclosure	NOUN
inlawrev-3463	463	13	was	be	AUX
inlawrev-3463	463	14	required	require	VERB
inlawrev-3463	463	15	prior	prior	ADV
inlawrev-3463	463	16	to	to	ADP
inlawrev-3463	463	17	adoption	adoption	NOUN
inlawrev-3463	463	18	of	of	ADP
inlawrev-3463	463	19	a	a	DET
inlawrev-3463	463	20	plan	plan	NOUN
inlawrev-3463	463	21	,	,	PUNCT
inlawrev-3463	463	22	a	a	DET
inlawrev-3463	463	23	business	business	NOUN
inlawrev-3463	463	24	would	would	AUX
inlawrev-3463	463	25	not	not	PART
inlawrev-3463	463	26	be	be	AUX
inlawrev-3463	463	27	able	able	ADJ
inlawrev-3463	463	28	to	to	PART
inlawrev-3463	463	29	develop	develop	VERB
inlawrev-3463	463	30	a	a	DET
inlawrev-3463	463	31	strategy	strategy	NOUN
inlawrev-3463	463	32	for	for	ADP
inlawrev-3463	463	33	reducing	reduce	VERB
inlawrev-3463	463	34	its	its	PRON
inlawrev-3463	463	35	workforce	workforce	NOUN
inlawrev-3463	463	36	because	because	SCONJ
inlawrev-3463	463	37	if	if	SCONJ
inlawrev-3463	463	38	"	"	PUNCT
inlawrev-3463	463	39	fiduciaries	fiduciary	NOUN
inlawrev-3463	463	40	were	be	AUX
inlawrev-3463	463	41	required	require	VERB
inlawrev-3463	463	42	to	to	PART
inlawrev-3463	463	43	disclose	disclose	VERB
inlawrev-3463	463	44	such	such	DET
inlawrev-3463	463	45	a	a	DET
inlawrev-3463	463	46	business	business	NOUN
inlawrev-3463	463	47	strategy	strategy	NOUN
inlawrev-3463	463	48	,	,	PUNCT
inlawrev-3463	463	49	it	it	PRON
inlawrev-3463	463	50	would	would	AUX
inlawrev-3463	463	51	necessarily	necessarily	ADV
inlawrev-3463	463	52	fail	fail	VERB
inlawrev-3463	463	53	.	.	PUNCT
inlawrev-3463	464	1	employees	employee	NOUN
inlawrev-3463	464	2	simply	simply	ADV
inlawrev-3463	464	3	would	would	AUX
inlawrev-3463	464	4	not	not	PART
inlawrev-3463	464	5	leave	leave	VERB
inlawrev-3463	464	6	ifthey	ifthey	PROPN
inlawrev-3463	464	7	were	be	AUX
inlawrev-3463	464	8	informed	inform	VERB
inlawrev-3463	464	9	that	that	SCONJ
inlawrev-3463	464	10	improved	improved	ADJ
inlawrev-3463	464	11	benefits	benefit	NOUN
inlawrev-3463	464	12	were	be	AUX
inlawrev-3463	464	13	planned	plan	VERB
inlawrev-3463	464	14	if	if	SCONJ
inlawrev-3463	464	15	workforce	workforce	NOUN
inlawrev-3463	464	16	reductions	reduction	NOUN
inlawrev-3463	464	17	were	be	AUX
inlawrev-3463	464	18	insufficient	insufficient	ADJ
inlawrev-3463	464	19	.	.	PUNCT
inlawrev-3463	464	20	"	"	PUNCT
inlawrev-3463	465	1	125	125	NUM
inlawrev-3463	465	2	in	in	ADP
inlawrev-3463	465	3	pocchia	pocchia	NOUN
inlawrev-3463	465	4	,	,	PUNCT
inlawrev-3463	465	5	an	an	DET
inlawrev-3463	465	6	employee	employee	NOUN
inlawrev-3463	465	7	claimed	claim	VERB
inlawrev-3463	465	8	that	that	SCONJ
inlawrev-3463	465	9	the	the	DET
inlawrev-3463	465	10	company	company	NOUN
inlawrev-3463	465	11	breached	breach	VERB
inlawrev-3463	465	12	its	its	PRON
inlawrev-3463	465	13	fiduciary	fiduciary	ADJ
inlawrev-3463	465	14	duty	duty	NOUN
inlawrev-3463	465	15	under	under	ADP
inlawrev-3463	465	16	erisa	erisa	NOUN
inlawrev-3463	465	17	because	because	SCONJ
inlawrev-3463	465	18	it	it	PRON
inlawrev-3463	465	19	did	do	AUX
inlawrev-3463	465	20	not	not	PART
inlawrev-3463	465	21	inform	inform	VERB
inlawrev-3463	465	22	him	he	PRON
inlawrev-3463	465	23	at	at	ADP
inlawrev-3463	465	24	the	the	DET
inlawrev-3463	465	25	time	time	NOUN
inlawrev-3463	465	26	of	of	ADP
inlawrev-3463	465	27	his	his	PRON
inlawrev-3463	465	28	resignation	resignation	NOUN
inlawrev-3463	465	29	that	that	SCONJ
inlawrev-3463	465	30	a	a	DET
inlawrev-3463	465	31	decision	decision	NOUN
inlawrev-3463	465	32	had	have	AUX
inlawrev-3463	465	33	already	already	ADV
inlawrev-3463	465	34	been	be	AUX
inlawrev-3463	465	35	made	make	VERB
inlawrev-3463	465	36	to	to	PART
inlawrev-3463	465	37	implement	implement	VERB
inlawrev-3463	465	38	an	an	DET
inlawrev-3463	465	39	early	early	ADJ
inlawrev-3463	465	40	retirement	retirement	NOUN
inlawrev-3463	465	41	incentive	incentive	NOUN
inlawrev-3463	465	42	plan	plan	NOUN
inlawrev-3463	465	43	.	.	PUNCT
inlawrev-3463	466	1	the	the	DET
inlawrev-3463	466	2	employee	employee	NOUN
inlawrev-3463	466	3	had	have	AUX
inlawrev-3463	466	4	received	receive	VERB
inlawrev-3463	466	5	a	a	DET
inlawrev-3463	466	6	lump	lump	NOUN
inlawrev-3463	466	7	sum	sum	NOUN
inlawrev-3463	466	8	payment	payment	NOUN
inlawrev-3463	466	9	upon	upon	SCONJ
inlawrev-3463	466	10	his	his	PRON
inlawrev-3463	466	11	resignation	resignation	NOUN
inlawrev-3463	466	12	,	,	PUNCT
inlawrev-3463	466	13	and	and	CCONJ
inlawrev-3463	466	14	the	the	DET
inlawrev-3463	466	15	new	new	ADJ
inlawrev-3463	466	16	plan	plan	NOUN
inlawrev-3463	466	17	was	be	AUX
inlawrev-3463	466	18	not	not	PART
inlawrev-3463	466	19	announced	announce	VERB
inlawrev-3463	466	20	until	until	ADP
inlawrev-3463	466	21	seven	seven	NUM
inlawrev-3463	466	22	months	month	NOUN
inlawrev-3463	466	23	later	later	ADV
inlawrev-3463	466	24	.	.	PUNCT
inlawrev-3463	467	1	126	126	NUM
inlawrev-3463	467	2	the	the	DET
inlawrev-3463	467	3	pocchia	pocchia	NOUN
inlawrev-3463	467	4	court	court	NOUN
inlawrev-3463	467	5	believed	believe	VERB
inlawrev-3463	467	6	that	that	SCONJ
inlawrev-3463	467	7	mandatory	mandatory	ADJ
inlawrev-3463	467	8	disclosure	disclosure	NOUN
inlawrev-3463	467	9	prior	prior	ADV
inlawrev-3463	467	10	to	to	ADP
inlawrev-3463	467	11	adoption	adoption	NOUN
inlawrev-3463	467	12	ofa	ofa	PROPN
inlawrev-3463	467	13	plan	plan	NOUN
inlawrev-3463	467	14	would	would	AUX
inlawrev-3463	467	15	cause	cause	VERB
inlawrev-3463	467	16	confusion	confusion	NOUN
inlawrev-3463	467	17	for	for	ADP
inlawrev-3463	467	18	participants	participant	NOUN
inlawrev-3463	467	19	and	and	CCONJ
inlawrev-3463	467	20	"	"	PUNCT
inlawrev-3463	467	21	unduly	unduly	ADV
inlawrev-3463	467	22	burden	burden	NOUN
inlawrev-3463	467	23	management	management	NOUN
inlawrev-3463	467	24	,	,	PUNCT
inlawrev-3463	467	25	which	which	PRON
inlawrev-3463	467	26	would	would	AUX
inlawrev-3463	467	27	be	be	AUX
inlawrev-3463	467	28	faced	face	VERB
inlawrev-3463	467	29	with	with	ADP
inlawrev-3463	467	30	continuous	continuous	ADJ
inlawrev-3463	467	31	uncertainty	uncertainty	NOUN
inlawrev-3463	467	32	as	as	ADP
inlawrev-3463	467	33	to	to	ADP
inlawrev-3463	467	34	what	what	PRON
inlawrev-3463	467	35	to	to	PART
inlawrev-3463	467	36	disclose	disclose	VERB
inlawrev-3463	467	37	and	and	CCONJ
inlawrev-3463	467	38	when	when	SCONJ
inlawrev-3463	467	39	to	to	PART
inlawrev-3463	467	40	disclose	disclose	VERB
inlawrev-3463	467	41	it	it	PRON
inlawrev-3463	467	42	.	.	PUNCT
inlawrev-3463	467	43	"	"	PUNCT
inlawrev-3463	468	1	127	127	NUM
inlawrev-3463	468	2	in	in	ADP
inlawrev-3463	468	3	reaching	reach	VERB
inlawrev-3463	468	4	its	its	PRON
inlawrev-3463	468	5	decision	decision	NOUN
inlawrev-3463	468	6	,	,	PUNCT
inlawrev-3463	468	7	the	the	DET
inlawrev-3463	468	8	pocchia	pocchia	NOUN
inlawrev-3463	468	9	court	court	NOUN
inlawrev-3463	468	10	joined	join	VERB
inlawrev-3463	468	11	the	the	DET
inlawrev-3463	468	12	courts	court	NOUN
inlawrev-3463	468	13	in	in	ADP
inlawrev-3463	468	14	porto	porto	PROPN
inlawrev-3463	468	15	,	,	PUNCT
inlawrev-3463	468	16	acosta	acosta	PROPN
inlawrev-3463	468	17	,	,	PUNCT
inlawrev-3463	468	18	and	and	CCONJ
inlawrev-3463	468	19	vartanian	vartanian	ADJ
inlawrev-3463	468	20	in	in	ADP
inlawrev-3463	468	21	noting	note	VERB
inlawrev-3463	468	22	,	,	PUNCT
inlawrev-3463	468	23	"	"	PUNCT
inlawrev-3463	468	24	congress	congress	PROPN
inlawrev-3463	468	25	'	'	PART
inlawrev-3463	468	26	main	main	ADJ
inlawrev-3463	468	27	purpose	purpose	NOUN
inlawrev-3463	468	28	in	in	ADP
inlawrev-3463	468	29	imposing	impose	VERB
inlawrev-3463	468	30	a	a	DET
inlawrev-3463	468	31	disclosure	disclosure	NOUN
inlawrev-3463	468	32	requirement	requirement	NOUN
inlawrev-3463	468	33	on	on	ADP
inlawrev-3463	468	34	erisa	erisa	NOUN
inlawrev-3463	468	35	fiduciaries	fiduciary	NOUN
inlawrev-3463	468	36	was	be	AUX
inlawrev-3463	468	37	to	to	PART
inlawrev-3463	468	38	ensure	ensure	VERB
inlawrev-3463	468	39	that	that	SCONJ
inlawrev-3463	468	40	'	'	PUNCT
inlawrev-3463	468	41	employees	employee	NOUN
inlawrev-3463	468	42	[	[	X
inlawrev-3463	468	43	would	would	AUX
inlawrev-3463	468	44	have	have	VERB
inlawrev-3463	468	45	]	]	X
inlawrev-3463	468	46	sufficient	sufficient	ADJ
inlawrev-3463	468	47	information	information	NOUN
inlawrev-3463	468	48	and	and	CCONJ
inlawrev-3463	468	49	data	datum	NOUN
inlawrev-3463	468	50	to	to	PART
inlawrev-3463	468	51	enable	enable	VERB
inlawrev-3463	468	52	them	they	PRON
inlawrev-3463	468	53	to	to	PART
inlawrev-3463	468	54	know	know	VERB
inlawrev-3463	468	55	whether	whether	SCONJ
inlawrev-3463	468	56	the	the	DET
inlawrev-3463	468	57	plan	plan	NOUN
inlawrev-3463	468	58	was	be	AUX
inlawrev-3463	468	59	financially	financially	ADV
inlawrev-3463	468	60	sound	sound	ADJ
inlawrev-3463	468	61	and	and	CCONJ
inlawrev-3463	468	62	being	be	AUX
inlawrev-3463	468	63	administered	administer	VERB
inlawrev-3463	468	64	as	as	ADP
inlawrev-3463	468	65	intended	intend	VERB
inlawrev-3463	468	66	.	.	PUNCT
inlawrev-3463	469	1	'	'	PUNCT
inlawrev-3463	469	2	"	"	PUNCT
inlawrev-3463	469	3	128	128	NUM
inlawrev-3463	469	4	bettis	bettis	NOUN
inlawrev-3463	469	5	v.	v.	ADP
inlawrev-3463	469	6	thompson	thompson	PROPN
inlawrev-3463	469	7	™	™	VERB
inlawrev-3463	469	8	a	a	DET
inlawrev-3463	469	9	decision	decision	NOUN
inlawrev-3463	469	10	diametrically	diametrically	ADV
inlawrev-3463	469	11	opposed	oppose	VERB
inlawrev-3463	469	12	to	to	ADP
inlawrev-3463	469	13	bins	bin	NOUN
inlawrev-3463	469	14	,	,	PUNCT
inlawrev-3463	469	15	ironically	ironically	ADV
inlawrev-3463	469	16	involved	involve	VERB
inlawrev-3463	469	17	the	the	DET
inlawrev-3463	469	18	same	same	ADJ
inlawrev-3463	469	19	employer	employer	NOUN
inlawrev-3463	469	20	:	:	PUNCT
inlawrev-3463	469	21	the	the	DET
inlawrev-3463	469	22	idea	idea	NOUN
inlawrev-3463	469	23	of	of	ADP
inlawrev-3463	469	24	imposing	impose	VERB
inlawrev-3463	469	25	a	a	DET
inlawrev-3463	469	26	fiduciary	fiduciary	ADJ
inlawrev-3463	469	27	duty	duty	NOUN
inlawrev-3463	469	28	affirmatively	affirmatively	ADV
inlawrev-3463	469	29	not	not	PART
inlawrev-3463	469	30	to	to	PART
inlawrev-3463	469	31	mislead	mislead	VERB
inlawrev-3463	469	32	a	a	DET
inlawrev-3463	469	33	beneficiary	beneficiary	NOUN
inlawrev-3463	469	34	once	once	ADV
inlawrev-3463	469	35	a	a	DET
inlawrev-3463	469	36	company	company	NOUN
inlawrev-3463	469	37	has	have	AUX
inlawrev-3463	469	38	begun	begin	VERB
inlawrev-3463	469	39	to	to	PART
inlawrev-3463	469	40	take	take	VERB
inlawrev-3463	469	41	a	a	DET
inlawrev-3463	469	42	plan	plan	NOUN
inlawrev-3463	469	43	into	into	ADP
inlawrev-3463	469	44	serious	serious	ADJ
inlawrev-3463	469	45	consideration	consideration	NOUN
inlawrev-3463	469	46	is	be	AUX
inlawrev-3463	469	47	unworkable	unworkable	ADJ
inlawrev-3463	469	48	.	.	PUNCT
inlawrev-3463	469	49	.	.	PUNCT
inlawrev-3463	469	50	.	.	PUNCT
inlawrev-3463	469	51	.	.	PUNCT
inlawrev-3463	470	1	the	the	DET
inlawrev-3463	470	2	only	only	ADJ
inlawrev-3463	470	3	duty	duty	NOUN
inlawrev-3463	470	4	a	a	DET
inlawrev-3463	470	5	corporation	corporation	NOUN
inlawrev-3463	470	6	has	have	VERB
inlawrev-3463	470	7	to	to	ADP
inlawrev-3463	470	8	employees	employee	NOUN
inlawrev-3463	470	9	is	be	AUX
inlawrev-3463	470	10	accurately	accurately	ADV
inlawrev-3463	470	11	to	to	PART
inlawrev-3463	470	12	explain	explain	VERB
inlawrev-3463	470	13	the	the	DET
inlawrev-3463	470	14	current	current	ADJ
inlawrev-3463	470	15	state	state	NOUN
inlawrev-3463	470	16	of	of	ADP
inlawrev-3463	470	17	affairs	affair	NOUN
inlawrev-3463	470	18	about	about	ADP
inlawrev-3463	470	19	the	the	DET
inlawrev-3463	470	20	pension[s	pension[	NOUN
inlawrev-3463	470	21	]	]	PUNCT
inlawrev-3463	470	22	plan	plan	NOUN
inlawrev-3463	470	23	then	then	ADV
inlawrev-3463	470	24	in	in	ADP
inlawrev-3463	470	25	effect	effect	NOUN
inlawrev-3463	470	26	.	.	PUNCT
inlawrev-3463	470	27	.	.	PUNCT
inlawrev-3463	470	28	.	.	PUNCT
inlawrev-3463	470	29	.	.	PUNCT
inlawrev-3463	471	1	erisa	erisa	NOUN
inlawrev-3463	471	2	does	do	AUX
inlawrev-3463	471	3	not	not	PART
inlawrev-3463	471	4	create	create	VERB
inlawrev-3463	471	5	a	a	DET
inlawrev-3463	471	6	duty	duty	NOUN
inlawrev-3463	471	7	that	that	PRON
inlawrev-3463	471	8	requires	require	VERB
inlawrev-3463	471	9	the	the	DET
inlawrev-3463	471	10	disclosure	disclosure	NOUN
inlawrev-3463	471	11	ofplan	ofplan	NOUN
inlawrev-3463	471	12	amendments	amendment	NOUN
inlawrev-3463	471	13	before	before	SCONJ
inlawrev-3463	471	14	they	they	PRON
inlawrev-3463	471	15	are	be	AUX
inlawrev-3463	471	16	put	put	VERB
inlawrev-3463	471	17	into	into	ADP
inlawrev-3463	471	18	effect	effect	NOUN
inlawrev-3463	471	19	.	.	PUNCT
inlawrev-3463	472	1	a	a	DET
inlawrev-3463	472	2	different	different	ADJ
inlawrev-3463	472	3	rule	rule	NOUN
inlawrev-3463	472	4	would	would	AUX
inlawrev-3463	472	5	cause	cause	VERB
inlawrev-3463	472	6	employers	employer	NOUN
inlawrev-3463	472	7	to	to	PART
inlawrev-3463	472	8	be	be	AUX
inlawrev-3463	472	9	reluctant	reluctant	ADJ
inlawrev-3463	472	10	to	to	PART
inlawrev-3463	472	11	improve	improve	VERB
inlawrev-3463	472	12	benefits	benefit	NOUN
inlawrev-3463	472	13	because	because	SCONJ
inlawrev-3463	472	14	everyone	everyone	PRON
inlawrev-3463	472	15	who	who	PRON
inlawrev-3463	472	16	retired	retire	VERB
inlawrev-3463	472	17	just	just	ADV
inlawrev-3463	472	18	before	before	SCONJ
inlawrev-3463	472	19	a	a	DET
inlawrev-3463	472	20	change	change	NOUN
inlawrev-3463	472	21	could	could	AUX
inlawrev-3463	472	22	sue	sue	VERB
inlawrev-3463	472	23	.	.	PUNCT
inlawrev-3463	473	1	130	130	NUM
inlawrev-3463	473	2	finally	finally	ADV
inlawrev-3463	473	3	,	,	PUNCT
inlawrev-3463	473	4	the	the	DET
inlawrev-3463	473	5	verity	verity	NOUN
inlawrev-3463	473	6	court	court	NOUN
inlawrev-3463	473	7	itselfrecognized	itselfrecognize	VERB
inlawrev-3463	473	8	the	the	DET
inlawrev-3463	473	9	necessity	necessity	NOUN
inlawrev-3463	473	10	of	of	ADP
inlawrev-3463	473	11	balancing	balance	VERB
inlawrev-3463	473	12	the	the	DET
inlawrev-3463	473	13	needs	need	NOUN
inlawrev-3463	473	14	of	of	ADP
inlawrev-3463	473	15	business	business	NOUN
inlawrev-3463	473	16	with	with	ADP
inlawrev-3463	473	17	those	those	PRON
inlawrev-3463	473	18	of	of	ADP
inlawrev-3463	473	19	employees	employee	NOUN
inlawrev-3463	473	20	.	.	PUNCT
inlawrev-3463	474	1	131	131	NUM
inlawrev-3463	474	2	the	the	DET
inlawrev-3463	474	3	varity	varity	NOUN
inlawrev-3463	474	4	court	court	NOUN
inlawrev-3463	474	5	also	also	ADV
inlawrev-3463	474	6	appears	appear	VERB
inlawrev-3463	474	7	to	to	ADP
inlawrev-3463	474	8	124	124	NUM
inlawrev-3463	474	9	.	.	PUNCT
inlawrev-3463	475	1	see	see	VERB
inlawrev-3463	475	2	i	i	PRON
inlawrev-3463	475	3	d.	d.	PROPN
inlawrev-3463	475	4	at	at	ADP
inlawrev-3463	475	5	268	268	NUM
inlawrev-3463	475	6	.	.	PUNCT
inlawrev-3463	476	1	125	125	NUM
inlawrev-3463	476	2	.	.	PUNCT
inlawrev-3463	476	3	pocchia	pocchia	PROPN
inlawrev-3463	476	4	v.nynex	v.nynex	PROPN
inlawrev-3463	476	5	corp	corp	PROPN
inlawrev-3463	476	6	.	.	PROPN
inlawrev-3463	476	7	,	,	PUNCT
inlawrev-3463	476	8	81	81	NUM
inlawrev-3463	476	9	f.3d	f.3d	NUM
inlawrev-3463	476	10	275	275	NUM
inlawrev-3463	476	11	,	,	PUNCT
inlawrev-3463	476	12	289	289	NUM
inlawrev-3463	476	13	(	(	PUNCT
inlawrev-3463	476	14	2d	2d	NUM
inlawrev-3463	476	15	cir	cir	NOUN
inlawrev-3463	476	16	.	.	PUNCT
inlawrev-3463	476	17	1996	1996	NUM
inlawrev-3463	476	18	)	)	PUNCT
inlawrev-3463	476	19	.	.	PUNCT
inlawrev-3463	477	1	1	1	NUM
inlawrev-3463	477	2	26	26	NUM
inlawrev-3463	477	3	.	.	PUNCT
inlawrev-3463	478	1	see	see	VERB
inlawrev-3463	478	2	i	i	PRON
inlawrev-3463	478	3	d.	d.	PROPN
inlawrev-3463	478	4	127	127	NUM
inlawrev-3463	478	5	.	.	PUNCT
inlawrev-3463	479	1	i	i	PRON
inlawrev-3463	479	2	d.	d.	PROPN
inlawrev-3463	479	3	1	1	NUM
inlawrev-3463	479	4	28	28	NUM
inlawrev-3463	479	5	.	.	PUNCT
inlawrev-3463	480	1	i	i	PRON
inlawrev-3463	480	2	d.	d.	PROPN
inlawrev-3463	480	3	at	at	ADP
inlawrev-3463	480	4	279	279	NUM
inlawrev-3463	480	5	(	(	PUNCT
inlawrev-3463	480	6	citing	cite	VERB
inlawrev-3463	480	7	h.r	h.r	PROPN
inlawrev-3463	480	8	.	.	PROPN
inlawrev-3463	480	9	rep	rep	PROPN
inlawrev-3463	480	10	.	.	PROPN
inlawrev-3463	480	11	no	no	INTJ
inlawrev-3463	480	12	.	.	PROPN
inlawrev-3463	481	1	93	93	NUM
inlawrev-3463	481	2	-	-	SYM
inlawrev-3463	481	3	533	533	NUM
inlawrev-3463	481	4	,	,	PUNCT
inlawrev-3463	481	5	pt	pt	X
inlawrev-3463	481	6	.	.	PROPN
inlawrev-3463	481	7	6	6	NUM
inlawrev-3463	481	8	(	(	PUNCT
inlawrev-3463	481	9	1	1	NUM
inlawrev-3463	481	10	974	974	NUM
inlawrev-3463	481	11	)	)	PUNCT
inlawrev-3463	481	12	)	)	PUNCT
inlawrev-3463	481	13	.	.	PUNCT
inlawrev-3463	482	1	129	129	NUM
inlawrev-3463	482	2	.	.	PUNCT
inlawrev-3463	483	1	bettis	bettis	PROPN
inlawrev-3463	483	2	v.	v.	ADP
inlawrev-3463	483	3	thompson	thompson	PROPN
inlawrev-3463	483	4	,	,	PUNCT
inlawrev-3463	483	5	932	932	NUM
inlawrev-3463	483	6	f.	f.	PROPN
inlawrev-3463	483	7	supp	supp	PROPN
inlawrev-3463	483	8	.	.	PUNCT
inlawrev-3463	484	1	173	173	NUM
inlawrev-3463	484	2	,	,	PUNCT
inlawrev-3463	484	3	175	175	NUM
inlawrev-3463	484	4	-	-	SYM
inlawrev-3463	484	5	76	76	NUM
inlawrev-3463	484	6	(	(	PUNCT
inlawrev-3463	484	7	s.d	s.d	PROPN
inlawrev-3463	484	8	.	.	PUNCT
inlawrev-3463	485	1	tex	tex	PROPN
inlawrev-3463	485	2	.	.	PROPN
inlawrev-3463	485	3	1996	1996	NUM
inlawrev-3463	485	4	)	)	PUNCT
inlawrev-3463	486	1	(	(	PUNCT
inlawrev-3463	486	2	citations	citation	NOUN
inlawrev-3463	486	3	omitted	omit	VERB
inlawrev-3463	486	4	)	)	PUNCT
inlawrev-3463	486	5	.	.	PUNCT
inlawrev-3463	487	1	130	130	NUM
inlawrev-3463	487	2	.	.	PUNCT
inlawrev-3463	487	3	mat	mat	NOUN
inlawrev-3463	487	4	175	175	NUM
inlawrev-3463	487	5	-	-	SYM
inlawrev-3463	487	6	76	76	NUM
inlawrev-3463	487	7	.	.	PUNCT
inlawrev-3463	488	1	131	131	X
inlawrev-3463	488	2	.	.	PUNCT
inlawrev-3463	489	1	see	see	VERB
inlawrev-3463	489	2	varity	varity	PROPN
inlawrev-3463	489	3	corp	corp	PROPN
inlawrev-3463	489	4	.	.	PROPN
inlawrev-3463	490	1	v.	v.	PROPN
inlawrev-3463	490	2	howe	howe	PROPN
inlawrev-3463	490	3	,	,	PUNCT
inlawrev-3463	490	4	516	516	NUM
inlawrev-3463	490	5	u.s	u.s	PROPN
inlawrev-3463	490	6	.	.	PROPN
inlawrev-3463	490	7	489	489	NUM
inlawrev-3463	490	8	,	,	PUNCT
inlawrev-3463	490	9	497	497	NUM
inlawrev-3463	490	10	(	(	PUNCT
inlawrev-3463	490	11	1996	1996	NUM
inlawrev-3463	490	12	)	)	PUNCT
inlawrev-3463	490	13	.	.	PUNCT
inlawrev-3463	491	1	2001	2001	NUM
inlawrev-3463	491	2	]	]	PUNCT
inlawrev-3463	491	3	erisa	erisa	NOUN
inlawrev-3463	491	4	disclosure	disclosure	NOUN
inlawrev-3463	491	5	decisions	decision	NOUN
inlawrev-3463	491	6	517	517	NUM
inlawrev-3463	491	7	acknowledge	acknowledge	VERB
inlawrev-3463	491	8	that	that	SCONJ
inlawrev-3463	491	9	its	its	PRON
inlawrev-3463	491	10	holding	holding	NOUN
inlawrev-3463	491	11	concerning	concern	VERB
inlawrev-3463	491	12	fiduciary	fiduciary	ADJ
inlawrev-3463	491	13	responsibility	responsibility	NOUN
inlawrev-3463	491	14	was	be	AUX
inlawrev-3463	491	15	intended	intend	VERB
inlawrev-3463	491	16	to	to	PART
inlawrev-3463	491	17	be	be	AUX
inlawrev-3463	491	18	quite	quite	ADV
inlawrev-3463	491	19	narrow	narrow	ADJ
inlawrev-3463	491	20	and	and	CCONJ
inlawrev-3463	491	21	based	base	VERB
inlawrev-3463	491	22	on	on	ADP
inlawrev-3463	491	23	the	the	DET
inlawrev-3463	491	24	specific	specific	ADJ
inlawrev-3463	491	25	facts	fact	NOUN
inlawrev-3463	491	26	of	of	ADP
inlawrev-3463	491	27	that	that	DET
inlawrev-3463	491	28	case	case	NOUN
inlawrev-3463	491	29	.	.	PUNCT
inlawrev-3463	492	1	132	132	NUM
inlawrev-3463	492	2	c.	c.	NOUN
inlawrev-3463	492	3	the	the	DET
inlawrev-3463	492	4	changing	change	VERB
inlawrev-3463	492	5	workplace	workplace	NOUN
inlawrev-3463	492	6	tension	tension	NOUN
inlawrev-3463	492	7	between	between	ADP
inlawrev-3463	492	8	the	the	DET
inlawrev-3463	492	9	needs	need	NOUN
inlawrev-3463	492	10	of	of	ADP
inlawrev-3463	492	11	business	business	NOUN
inlawrev-3463	492	12	and	and	CCONJ
inlawrev-3463	492	13	plan	plan	VERB
inlawrev-3463	492	14	participants	participant	NOUN
inlawrev-3463	492	15	has	have	AUX
inlawrev-3463	492	16	grown	grow	VERB
inlawrev-3463	492	17	in	in	ADP
inlawrev-3463	492	18	recent	recent	ADJ
inlawrev-3463	492	19	years	year	NOUN
inlawrev-3463	492	20	,	,	PUNCT
inlawrev-3463	492	21	in	in	ADP
inlawrev-3463	492	22	part	part	NOUN
inlawrev-3463	492	23	because	because	SCONJ
inlawrev-3463	492	24	of	of	ADP
inlawrev-3463	492	25	changing	change	VERB
inlawrev-3463	492	26	conditions	condition	NOUN
inlawrev-3463	492	27	in	in	ADP
inlawrev-3463	492	28	the	the	DET
inlawrev-3463	492	29	workplace	workplace	NOUN
inlawrev-3463	492	30	.	.	PUNCT
inlawrev-3463	493	1	businesses	business	NOUN
inlawrev-3463	493	2	must	must	AUX
inlawrev-3463	493	3	reduce	reduce	VERB
inlawrev-3463	493	4	costs	cost	NOUN
inlawrev-3463	493	5	and	and	CCONJ
inlawrev-3463	493	6	attract	attract	VERB
inlawrev-3463	493	7	and	and	CCONJ
inlawrev-3463	493	8	retain	retain	VERB
inlawrev-3463	493	9	key	key	ADJ
inlawrev-3463	493	10	workers	worker	NOUN
inlawrev-3463	493	11	to	to	PART
inlawrev-3463	493	12	remain	remain	VERB
inlawrev-3463	493	13	competitive	competitive	ADJ
inlawrev-3463	493	14	.	.	PUNCT
inlawrev-3463	494	1	133	133	NUM
inlawrev-3463	494	2	another	another	DET
inlawrev-3463	494	3	factor	factor	NOUN
inlawrev-3463	494	4	driving	drive	VERB
inlawrev-3463	494	5	change	change	NOUN
inlawrev-3463	494	6	in	in	ADP
inlawrev-3463	494	7	pension	pension	NOUN
inlawrev-3463	494	8	plan	plan	NOUN
inlawrev-3463	494	9	offerings	offering	NOUN
inlawrev-3463	494	10	is	be	AUX
inlawrev-3463	494	11	the	the	DET
inlawrev-3463	494	12	mobility	mobility	NOUN
inlawrev-3463	494	13	oftoday	oftoday	PROPN
inlawrev-3463	494	14	's	's	PART
inlawrev-3463	494	15	work	work	NOUN
inlawrev-3463	494	16	force	force	NOUN
inlawrev-3463	494	17	.	.	PUNCT
inlawrev-3463	495	1	unlike	unlike	ADP
inlawrev-3463	495	2	workers	worker	NOUN
inlawrev-3463	495	3	ofthe	ofthe	VERB
inlawrev-3463	495	4	1960s	1960	NOUN
inlawrev-3463	495	5	and	and	CCONJ
inlawrev-3463	495	6	1970s	1970	NOUN
inlawrev-3463	495	7	,	,	PUNCT
inlawrev-3463	495	8	today	today	NOUN
inlawrev-3463	495	9	's	's	PART
inlawrev-3463	495	10	workers	worker	NOUN
inlawrev-3463	495	11	rarely	rarely	ADV
inlawrev-3463	495	12	spend	spend	VERB
inlawrev-3463	495	13	an	an	DET
inlawrev-3463	495	14	entire	entire	ADJ
inlawrev-3463	495	15	career	career	NOUN
inlawrev-3463	495	16	at	at	ADP
inlawrev-3463	495	17	the	the	DET
inlawrev-3463	495	18	same	same	ADJ
inlawrev-3463	495	19	company	company	NOUN
inlawrev-3463	495	20	.	.	PUNCT
inlawrev-3463	496	1	employees	employee	NOUN
inlawrev-3463	496	2	who	who	PRON
inlawrev-3463	496	3	frequently	frequently	ADV
inlawrev-3463	496	4	switch	switch	VERB
inlawrev-3463	496	5	jobs	job	NOUN
inlawrev-3463	496	6	receive	receive	VERB
inlawrev-3463	496	7	little	little	ADJ
inlawrev-3463	496	8	from	from	ADP
inlawrev-3463	496	9	defined	define	VERB
inlawrev-3463	496	10	benefit	benefit	NOUN
inlawrev-3463	496	11	plans	plan	NOUN
inlawrev-3463	496	12	where	where	SCONJ
inlawrev-3463	496	13	the	the	DET
inlawrev-3463	496	14	size	size	NOUN
inlawrev-3463	496	15	of	of	ADP
inlawrev-3463	496	16	the	the	DET
inlawrev-3463	496	17	benefit	benefit	NOUN
inlawrev-3463	496	18	is	be	AUX
inlawrev-3463	496	19	determined	determine	VERB
inlawrev-3463	496	20	by	by	ADP
inlawrev-3463	496	21	length	length	NOUN
inlawrev-3463	496	22	of	of	ADP
inlawrev-3463	496	23	service	service	NOUN
inlawrev-3463	496	24	and	and	CCONJ
inlawrev-3463	496	25	final	final	ADJ
inlawrev-3463	496	26	average	average	ADJ
inlawrev-3463	496	27	pay	pay	NOUN
inlawrev-3463	496	28	.	.	PUNCT
inlawrev-3463	497	1	134	134	NUM
inlawrev-3463	497	2	the	the	DET
inlawrev-3463	497	3	mobility	mobility	NOUN
inlawrev-3463	497	4	of	of	ADP
inlawrev-3463	497	5	employees	employee	NOUN
inlawrev-3463	497	6	also	also	ADV
inlawrev-3463	497	7	creates	create	VERB
inlawrev-3463	497	8	the	the	DET
inlawrev-3463	497	9	need	need	NOUN
inlawrev-3463	497	10	for	for	SCONJ
inlawrev-3463	497	11	companies	company	NOUN
inlawrev-3463	497	12	to	to	PART
inlawrev-3463	497	13	find	find	VERB
inlawrev-3463	497	14	new	new	ADJ
inlawrev-3463	497	15	ways	way	NOUN
inlawrev-3463	497	16	to	to	PART
inlawrev-3463	497	17	attract	attract	VERB
inlawrev-3463	497	18	and	and	CCONJ
inlawrev-3463	497	19	retain	retain	VERB
inlawrev-3463	497	20	workers	worker	NOUN
inlawrev-3463	497	21	.	.	PUNCT
inlawrev-3463	498	1	135	135	NUM
inlawrev-3463	498	2	finally	finally	ADV
inlawrev-3463	498	3	,	,	PUNCT
inlawrev-3463	498	4	changes	change	NOUN
inlawrev-3463	498	5	involving	involve	VERB
inlawrev-3463	498	6	corporate	corporate	ADJ
inlawrev-3463	498	7	structure	structure	NOUN
inlawrev-3463	498	8	such	such	ADJ
inlawrev-3463	498	9	as	as	ADP
inlawrev-3463	498	10	mergers	merger	NOUN
inlawrev-3463	498	11	,	,	PUNCT
inlawrev-3463	498	12	business	business	NOUN
inlawrev-3463	498	13	sales	sale	NOUN
inlawrev-3463	498	14	,	,	PUNCT
inlawrev-3463	498	15	and	and	CCONJ
inlawrev-3463	498	16	the	the	DET
inlawrev-3463	498	17	creation	creation	NOUN
inlawrev-3463	498	18	ofjoint	ofjoint	NOUN
inlawrev-3463	498	19	ventures	venture	NOUN
inlawrev-3463	498	20	have	have	AUX
inlawrev-3463	498	21	dramatically	dramatically	ADV
inlawrev-3463	498	22	affected	affect	VERB
inlawrev-3463	498	23	the	the	DET
inlawrev-3463	498	24	pension	pension	NOUN
inlawrev-3463	498	25	industry	industry	NOUN
inlawrev-3463	498	26	.	.	PUNCT
inlawrev-3463	499	1	136	136	NUM
inlawrev-3463	499	2	businesses	business	NOUN
inlawrev-3463	499	3	responded	respond	VERB
inlawrev-3463	499	4	to	to	ADP
inlawrev-3463	499	5	the	the	DET
inlawrev-3463	499	6	changing	change	VERB
inlawrev-3463	499	7	workplace	workplace	NOUN
inlawrev-3463	499	8	in	in	ADP
inlawrev-3463	499	9	part	part	NOUN
inlawrev-3463	499	10	by	by	ADP
inlawrev-3463	499	11	introducing	introduce	VERB
inlawrev-3463	499	12	benefit	benefit	NOUN
inlawrev-3463	499	13	plans	plan	NOUN
inlawrev-3463	499	14	more	more	ADV
inlawrev-3463	499	15	attuned	attuned	ADJ
inlawrev-3463	499	16	to	to	ADP
inlawrev-3463	499	17	the	the	DET
inlawrev-3463	499	18	needs	need	NOUN
inlawrev-3463	499	19	of	of	ADP
inlawrev-3463	499	20	younger	young	ADJ
inlawrev-3463	499	21	,	,	PUNCT
inlawrev-3463	499	22	more	more	ADJ
inlawrev-3463	499	23	mobile	mobile	ADJ
inlawrev-3463	499	24	workers	worker	NOUN
inlawrev-3463	499	25	.	.	PUNCT
inlawrev-3463	500	1	in	in	ADP
inlawrev-3463	500	2	1999	1999	NUM
inlawrev-3463	500	3	,	,	PUNCT
inlawrev-3463	500	4	in	in	ADP
inlawrev-3463	500	5	defense	defense	NOUN
inlawrev-3463	500	6	of	of	ADP
inlawrev-3463	500	7	a	a	DET
inlawrev-3463	500	8	controversial	controversial	ADJ
inlawrev-3463	500	9	decision	decision	NOUN
inlawrev-3463	500	10	to	to	PART
inlawrev-3463	500	11	switch	switch	VERB
inlawrev-3463	500	12	from	from	ADP
inlawrev-3463	500	13	a	a	DET
inlawrev-3463	500	14	traditional	traditional	ADJ
inlawrev-3463	500	15	final	final	ADJ
inlawrev-3463	500	16	average	average	ADJ
inlawrev-3463	500	17	pay	pay	NOUN
inlawrev-3463	500	18	pension	pension	NOUN
inlawrev-3463	500	19	plan	plan	NOUN
inlawrev-3463	500	20	to	to	ADP
inlawrev-3463	500	21	a	a	DET
inlawrev-3463	500	22	cash	cash	NOUN
inlawrev-3463	500	23	balance	balance	NOUN
inlawrev-3463	500	24	plan	plan	NOUN
inlawrev-3463	500	25	,	,	PUNCT
inlawrev-3463	500	26	ibm	ibm	PROPN
inlawrev-3463	500	27	executives	executive	NOUN
inlawrev-3463	500	28	noted	note	VERB
inlawrev-3463	500	29	that	that	SCONJ
inlawrev-3463	500	30	"	"	PUNCT
inlawrev-3463	500	31	[	[	X
inlawrev-3463	500	32	seventy	seventy	NUM
inlawrev-3463	500	33	-	-	PUNCT
inlawrev-3463	500	34	five	five	NUM
inlawrev-3463	500	35	]	]	PUNCT
inlawrev-3463	500	36	percent	percent	NOUN
inlawrev-3463	500	37	of	of	ADP
inlawrev-3463	500	38	its	its	PRON
inlawrev-3463	500	39	high	high	ADJ
inlawrev-3463	500	40	-	-	PUNCT
inlawrev-3463	500	41	tech	tech	NOUN
inlawrev-3463	500	42	competitors	competitor	NOUN
inlawrev-3463	500	43	,	,	PUNCT
inlawrev-3463	500	44	such	such	ADJ
inlawrev-3463	500	45	as	as	ADP
inlawrev-3463	500	46	microsoft	microsoft	PROPN
inlawrev-3463	500	47	corp	corp	PROPN
inlawrev-3463	500	48	.	.	PROPN
inlawrev-3463	500	49	.	.	PUNCT
inlawrev-3463	500	50	.	.	PUNCT
inlawrev-3463	501	1	.	.	PUNCT
inlawrev-3463	502	1	do	do	AUX
inlawrev-3463	502	2	n't	not	PART
inlawrev-3463	502	3	even	even	ADV
inlawrev-3463	502	4	offer	offer	VERB
inlawrev-3463	502	5	pensions	pension	NOUN
inlawrev-3463	502	6	and	and	CCONJ
inlawrev-3463	502	7	have	have	VERB
inlawrev-3463	502	8	more	more	ADJ
inlawrev-3463	502	9	money	money	NOUN
inlawrev-3463	502	10	for	for	ADP
inlawrev-3463	502	11	other	other	ADJ
inlawrev-3463	502	12	expenses	expense	NOUN
inlawrev-3463	502	13	.	.	PUNCT
inlawrev-3463	502	14	"	"	PUNCT
inlawrev-3463	503	1	137	137	NUM
inlawrev-3463	503	2	ibm	ibm	PROPN
inlawrev-3463	503	3	,	,	PUNCT
inlawrev-3463	503	4	1	1	NUM
inlawrev-3463	503	5	32	32	NUM
inlawrev-3463	503	6	.	.	PUNCT
inlawrev-3463	504	1	see	see	VERB
inlawrev-3463	504	2	i	i	PRON
inlawrev-3463	504	3	d.	d.	PROPN
inlawrev-3463	504	4	at	at	ADP
inlawrev-3463	504	5	503	503	NUM
inlawrev-3463	504	6	(	(	PUNCT
inlawrev-3463	504	7	"	"	PUNCT
inlawrev-3463	504	8	we	we	PRON
inlawrev-3463	504	9	conclude	conclude	VERB
inlawrev-3463	504	10	,	,	PUNCT
inlawrev-3463	504	11	therefore	therefore	ADV
inlawrev-3463	504	12	,	,	PUNCT
inlawrev-3463	504	13	that	that	SCONJ
inlawrev-3463	504	14	the	the	DET
inlawrev-3463	504	15	factual	factual	ADJ
inlawrev-3463	504	16	context	context	NOUN
inlawrev-3463	504	17	in	in	ADP
inlawrev-3463	504	18	which	which	PRON
inlawrev-3463	504	19	the	the	DET
inlawrev-3463	504	20	statements	statement	NOUN
inlawrev-3463	504	21	were	be	AUX
inlawrev-3463	504	22	made	make	VERB
inlawrev-3463	504	23	,	,	PUNCT
inlawrev-3463	504	24	combined	combine	VERB
inlawrev-3463	504	25	with	with	ADP
inlawrev-3463	504	26	the	the	DET
inlawrev-3463	504	27	plan	plan	NOUN
inlawrev-3463	504	28	-	-	PUNCT
inlawrev-3463	504	29	related	relate	VERB
inlawrev-3463	504	30	nature	nature	NOUN
inlawrev-3463	504	31	of	of	ADP
inlawrev-3463	504	32	the	the	DET
inlawrev-3463	504	33	activity	activity	NOUN
inlawrev-3463	504	34	,	,	PUNCT
inlawrev-3463	504	35	engaged	engage	VERB
inlawrev-3463	504	36	in	in	ADP
inlawrev-3463	504	37	by	by	ADP
inlawrev-3463	504	38	those	those	PRON
inlawrev-3463	504	39	who	who	PRON
inlawrev-3463	504	40	had	have	VERB
inlawrev-3463	504	41	plan	plan	NOUN
inlawrev-3463	504	42	-	-	PUNCT
inlawrev-3463	504	43	related	relate	VERB
inlawrev-3463	504	44	authority	authority	NOUN
inlawrev-3463	504	45	to	to	PART
inlawrev-3463	504	46	do	do	AUX
inlawrev-3463	504	47	so	so	ADV
inlawrev-3463	504	48	,	,	PUNCT
inlawrev-3463	504	49	together	together	ADV
inlawrev-3463	504	50	provide	provide	VERB
inlawrev-3463	504	51	sufficient	sufficient	ADJ
inlawrev-3463	504	52	support	support	NOUN
inlawrev-3463	504	53	for	for	ADP
inlawrev-3463	504	54	the	the	DET
inlawrev-3463	504	55	district	district	NOUN
inlawrev-3463	504	56	court	court	NOUN
inlawrev-3463	504	57	's	's	PART
inlawrev-3463	504	58	legal	legal	ADJ
inlawrev-3463	504	59	conclusion	conclusion	NOUN
inlawrev-3463	504	60	that	that	SCONJ
inlawrev-3463	504	61	varity	varity	NOUN
inlawrev-3463	504	62	was	be	AUX
inlawrev-3463	504	63	acting	act	VERB
inlawrev-3463	504	64	as	as	ADP
inlawrev-3463	504	65	a	a	DET
inlawrev-3463	504	66	fiduciary	fiduciary	NOUN
inlawrev-3463	504	67	.	.	PUNCT
inlawrev-3463	504	68	"	"	PUNCT
inlawrev-3463	504	69	)	)	PUNCT
inlawrev-3463	504	70	;	;	PUNCT
inlawrev-3463	504	71	see	see	VERB
inlawrev-3463	504	72	also	also	ADV
inlawrev-3463	504	73	i	i	PROPN
inlawrev-3463	504	74	d.	d.	PROPN
inlawrev-3463	504	75	at	at	ADP
inlawrev-3463	504	76	538	538	NUM
inlawrev-3463	504	77	(	(	PUNCT
inlawrev-3463	504	78	"	"	PUNCT
inlawrev-3463	504	79	i	i	PRON
inlawrev-3463	504	80	do	do	AUX
inlawrev-3463	504	81	not	not	PART
inlawrev-3463	504	82	read	read	VERB
inlawrev-3463	504	83	the	the	DET
inlawrev-3463	504	84	court	court	NOUN
inlawrev-3463	504	85	's	's	PART
inlawrev-3463	504	86	opinion	opinion	NOUN
inlawrev-3463	504	87	to	to	PART
inlawrev-3463	504	88	extend	extend	VERB
inlawrev-3463	504	89	fiduciary	fiduciary	ADJ
inlawrev-3463	504	90	liability	liability	NOUN
inlawrev-3463	504	91	to	to	ADP
inlawrev-3463	504	92	all	all	DET
inlawrev-3463	504	93	instances	instance	NOUN
inlawrev-3463	504	94	in	in	ADP
inlawrev-3463	504	95	which	which	PRON
inlawrev-3463	504	96	the	the	DET
inlawrev-3463	504	97	court	court	NOUN
inlawrev-3463	504	98	's	's	PART
inlawrev-3463	504	99	rationale	rationale	NOUN
inlawrev-3463	504	100	would	would	AUX
inlawrev-3463	504	101	logically	logically	ADV
inlawrev-3463	504	102	apply	apply	VERB
inlawrev-3463	504	103	.	.	PUNCT
inlawrev-3463	504	104	"	"	PUNCT
inlawrev-3463	504	105	)	)	PUNCT
inlawrev-3463	505	1	(	(	PUNCT
inlawrev-3463	505	2	thomas	thomas	PROPN
inlawrev-3463	505	3	,	,	PUNCT
inlawrev-3463	505	4	j.	j.	PROPN
inlawrev-3463	505	5	,	,	PUNCT
inlawrev-3463	505	6	dissenting	dissent	VERB
inlawrev-3463	505	7	)	)	PUNCT
inlawrev-3463	505	8	.	.	PUNCT
inlawrev-3463	506	1	133	133	NUM
inlawrev-3463	506	2	.	.	PUNCT
inlawrev-3463	506	3	see	see	VERB
inlawrev-3463	506	4	curt	curt	PROPN
inlawrev-3463	506	5	anderson	anderson	PROPN
inlawrev-3463	506	6	,	,	PUNCT
inlawrev-3463	506	7	congress	congress	PROPN
inlawrev-3463	506	8	,	,	PUNCT
inlawrev-3463	506	9	feds	fed	NOUN
inlawrev-3463	506	10	examine	examine	VERB
inlawrev-3463	506	11	pension	pension	NOUN
inlawrev-3463	506	12	plan	plan	NOUN
inlawrev-3463	506	13	,	,	PUNCT
inlawrev-3463	506	14	yahoo	yahoo	PROPN
inlawrev-3463	506	15	news	news	PROPN
inlawrev-3463	506	16	,	,	PUNCT
inlawrev-3463	506	17	sept	sept	PROPN
inlawrev-3463	506	18	.	.	PROPN
inlawrev-3463	506	19	22	22	NUM
inlawrev-3463	506	20	,	,	PUNCT
inlawrev-3463	506	21	1	1	NUM
inlawrev-3463	506	22	999	999	NUM
inlawrev-3463	506	23	,	,	PUNCT
inlawrev-3463	506	24	available	available	ADJ
inlawrev-3463	506	25	at	at	ADP
inlawrev-3463	506	26	http://dailynews.yahoo.eom/h/cp/l	http://dailynews.yahoo.eom/h/cp/l	NOUN
inlawrev-3463	506	27	9990922	9990922	NUM
inlawrev-3463	506	28	/	/	SYM
inlawrev-3463	506	29	bs	bs	NOUN
inlawrev-3463	506	30	/	/	SYM
inlawrev-3463	506	31	pensions_older_workers_3.html	pensions_older_workers_3.html	ADJ
inlawrev-3463	506	32	.	.	PUNCT
inlawrev-3463	507	1	134	134	NUM
inlawrev-3463	507	2	.	.	PUNCT
inlawrev-3463	508	1	see	see	VERB
inlawrev-3463	508	2	patrick	patrick	PROPN
inlawrev-3463	508	3	j.	j.	PROPN
inlawrev-3463	508	4	purcell	purcell	PROPN
inlawrev-3463	508	5	,	,	PUNCT
inlawrev-3463	508	6	cong	cong	PROPN
inlawrev-3463	508	7	.	.	PUNCT
inlawrev-3463	509	1	research	research	NOUN
inlawrev-3463	509	2	serv	serv	PROPN
inlawrev-3463	509	3	.	.	PUNCT
inlawrev-3463	509	4	,	,	PUNCT
inlawrev-3463	509	5	pension	pension	NOUN
inlawrev-3463	509	6	issues	issue	NOUN
inlawrev-3463	509	7	:	:	PUNCT
inlawrev-3463	509	8	cash	cash	NOUN
inlawrev-3463	509	9	balance	balance	NOUN
inlawrev-3463	509	10	plans	plan	NOUN
inlawrev-3463	509	11	(	(	PUNCT
inlawrev-3463	509	12	1999	1999	NUM
inlawrev-3463	509	13	)	)	PUNCT
inlawrev-3463	509	14	.	.	PUNCT
inlawrev-3463	510	1	135	135	NUM
inlawrev-3463	510	2	.	.	PUNCT
inlawrev-3463	511	1	see	see	VERB
inlawrev-3463	511	2	stephen	stephen	PROPN
inlawrev-3463	511	3	franklin	franklin	PROPN
inlawrev-3463	511	4	,	,	PUNCT
inlawrev-3463	511	5	a	a	DET
inlawrev-3463	511	6	corporate	corporate	ADJ
inlawrev-3463	511	7	pension	pension	NOUN
inlawrev-3463	511	8	headache	headache	NOUN
inlawrev-3463	511	9	;	;	PUNCT
inlawrev-3463	511	10	how	how	SCONJ
inlawrev-3463	511	11	may	may	AUX
inlawrev-3463	511	12	ibmemployees	ibmemployees	AUX
inlawrev-3463	511	13	spell	spell	VERB
inlawrev-3463	511	14	relief	relief	NOUN
inlawrev-3463	511	15	?	?	PUNCT
inlawrev-3463	512	1	u	u	NOUN
inlawrev-3463	512	2	-	-	NOUN
inlawrev-3463	512	3	n	n	CCONJ
inlawrev-3463	512	4	-	-	PUNCT
inlawrev-3463	512	5	i	i	NOUN
inlawrev-3463	512	6	-	-	PUNCT
inlawrev-3463	512	7	o	o	NOUN
inlawrev-3463	512	8	-	-	PUNCT
inlawrev-3463	512	9	n	n	CCONJ
inlawrev-3463	512	10	,	,	PUNCT
inlawrev-3463	512	11	chi	chi	NOUN
inlawrev-3463	512	12	.	.	PUNCT
inlawrev-3463	513	1	trib	trib	PROPN
inlawrev-3463	513	2	.	.	PROPN
inlawrev-3463	513	3	,	,	PUNCT
inlawrev-3463	513	4	aug	aug	PROPN
inlawrev-3463	513	5	.	.	PROPN
inlawrev-3463	513	6	29	29	NUM
inlawrev-3463	513	7	,	,	PUNCT
inlawrev-3463	513	8	1999	1999	NUM
inlawrev-3463	513	9	,	,	PUNCT
inlawrev-3463	513	10	at	at	ADP
inlawrev-3463	513	11	ci	ci	NOUN
inlawrev-3463	513	12	.	.	PROPN
inlawrev-3463	513	13	136	136	NUM
inlawrev-3463	513	14	.	.	PUNCT
inlawrev-3463	514	1	see	see	VERB
inlawrev-3463	514	2	pension	pension	NOUN
inlawrev-3463	514	3	bills	bill	NOUN
inlawrev-3463	514	4	:	:	PUNCT
inlawrev-3463	514	5	hearings	hearing	NOUN
inlawrev-3463	514	6	before	before	ADP
inlawrev-3463	514	7	the	the	DET
inlawrev-3463	514	8	sen	sen	PROPN
inlawrev-3463	514	9	.	.	PROPN
inlawrev-3463	514	10	fin	fin	PROPN
inlawrev-3463	514	11	.	.	PUNCT
inlawrev-3463	514	12	comm	comm	NOUN
inlawrev-3463	514	13	.	.	PUNCT
inlawrev-3463	515	1	on	on	ADP
inlawrev-3463	515	2	pension	pension	NOUN
inlawrev-3463	515	3	reform	reform	NOUN
inlawrev-3463	515	4	legislation	legislation	NOUN
inlawrev-3463	515	5	,	,	PUNCT
inlawrev-3463	515	6	106th	106th	ADJ
inlawrev-3463	515	7	cong	cong	NOUN
inlawrev-3463	515	8	.	.	PUNCT
inlawrev-3463	516	1	(	(	PUNCT
inlawrev-3463	516	2	1999	1999	NUM
inlawrev-3463	516	3	)	)	PUNCT
inlawrev-3463	517	1	[	[	X
inlawrev-3463	517	2	hereinafter	hereinafter	NOUN
inlawrev-3463	517	3	pension	pension	NOUN
inlawrev-3463	517	4	bills	bill	NOUN
inlawrev-3463	517	5	]	]	PUNCT
inlawrev-3463	517	6	(	(	PUNCT
inlawrev-3463	517	7	statement	statement	NOUN
inlawrev-3463	517	8	of	of	ADP
inlawrev-3463	517	9	scott	scott	PROPN
inlawrev-3463	517	10	j.	j.	PROPN
inlawrev-3463	517	11	macey	macey	PROPN
inlawrev-3463	517	12	,	,	PUNCT
inlawrev-3463	517	13	senior	senior	ADJ
inlawrev-3463	517	14	counsel	counsel	NOUN
inlawrev-3463	517	15	,	,	PUNCT
inlawrev-3463	517	16	american	american	ADJ
inlawrev-3463	517	17	society	society	NOUN
inlawrev-3463	517	18	of	of	ADP
inlawrev-3463	517	19	actuaries	actuary	NOUN
inlawrev-3463	517	20	)	)	PUNCT
inlawrev-3463	517	21	(	(	PUNCT
inlawrev-3463	517	22	explaining	explain	VERB
inlawrev-3463	517	23	that	that	SCONJ
inlawrev-3463	517	24	such	such	ADJ
inlawrev-3463	517	25	changes	change	NOUN
inlawrev-3463	517	26	accounted	account	VERB
inlawrev-3463	517	27	for	for	ADP
inlawrev-3463	517	28	forty	forty	NUM
inlawrev-3463	517	29	percent	percent	NOUN
inlawrev-3463	517	30	of	of	ADP
inlawrev-3463	517	31	the	the	DET
inlawrev-3463	517	32	new	new	ADJ
inlawrev-3463	517	33	plans	plan	NOUN
inlawrev-3463	517	34	set	set	VERB
inlawrev-3463	517	35	up	up	ADP
inlawrev-3463	517	36	in	in	ADP
inlawrev-3463	517	37	1995	1995	NUM
inlawrev-3463	517	38	by	by	ADP
inlawrev-3463	517	39	one	one	NUM
inlawrev-3463	517	40	large	large	ADJ
inlawrev-3463	517	41	pension	pension	NOUN
inlawrev-3463	517	42	manager	manager	NOUN
inlawrev-3463	517	43	)	)	PUNCT
inlawrev-3463	517	44	.	.	PUNCT
inlawrev-3463	518	1	137	137	NUM
inlawrev-3463	518	2	.	.	PUNCT
inlawrev-3463	519	1	anderson	anderson	PROPN
inlawrev-3463	519	2	,	,	PUNCT
inlawrev-3463	519	3	supra	supra	PROPN
inlawrev-3463	519	4	note	note	PROPN
inlawrev-3463	519	5	133	133	NUM
inlawrev-3463	519	6	(	(	PUNCT
inlawrev-3463	519	7	explaining	explain	VERB
inlawrev-3463	519	8	that	that	SCONJ
inlawrev-3463	519	9	defined	define	VERB
inlawrev-3463	519	10	benefit	benefit	NOUN
inlawrev-3463	519	11	pension	pension	NOUN
inlawrev-3463	519	12	plan	plan	NOUN
inlawrev-3463	519	13	provides	provide	VERB
inlawrev-3463	519	14	the	the	DET
inlawrev-3463	519	15	employee	employee	NOUN
inlawrev-3463	519	16	a	a	DET
inlawrev-3463	519	17	fixed	fix	VERB
inlawrev-3463	519	18	monthly	monthly	ADJ
inlawrev-3463	519	19	income	income	NOUN
inlawrev-3463	519	20	based	base	VERB
inlawrev-3463	519	21	on	on	ADP
inlawrev-3463	519	22	years	year	NOUN
inlawrev-3463	519	23	of	of	ADP
inlawrev-3463	519	24	service	service	NOUN
inlawrev-3463	519	25	and	and	CCONJ
inlawrev-3463	519	26	income	income	NOUN
inlawrev-3463	519	27	level	level	NOUN
inlawrev-3463	519	28	the	the	DET
inlawrev-3463	519	29	last	last	ADJ
inlawrev-3463	519	30	several	several	ADJ
inlawrev-3463	519	31	years	year	NOUN
inlawrev-3463	519	32	of	of	ADP
inlawrev-3463	519	33	employment	employment	NOUN
inlawrev-3463	519	34	)	)	PUNCT
inlawrev-3463	519	35	.	.	PUNCT
inlawrev-3463	520	1	see	see	VERB
inlawrev-3463	520	2	also	also	ADV
inlawrev-3463	520	3	29	29	NUM
inlawrev-3463	520	4	u.s.c	u.s.c	ADJ
inlawrev-3463	520	5	.	.	PUNCT
inlawrev-3463	521	1	§	§	PROPN
inlawrev-3463	521	2	1	1	NUM
inlawrev-3463	521	3	002(34	002(34	NUM
inlawrev-3463	521	4	)	)	PUNCT
inlawrev-3463	521	5	(	(	PUNCT
inlawrev-3463	521	6	1	1	NUM
inlawrev-3463	521	7	999	999	NUM
inlawrev-3463	521	8	)	)	PUNCT
inlawrev-3463	521	9	;	;	PUNCT
inlawrev-3463	521	10	pension	pension	NOUN
inlawrev-3463	521	11	bills	bill	NOUN
inlawrev-3463	521	12	,	,	PUNCT
inlawrev-3463	521	13	supra	supra	PROPN
inlawrev-3463	521	14	note	note	NOUN
inlawrev-3463	521	15	1	1	NUM
inlawrev-3463	521	16	36	36	NUM
inlawrev-3463	521	17	(	(	PUNCT
inlawrev-3463	521	18	statement	statement	NOUN
inlawrev-3463	521	19	of	of	ADP
inlawrev-3463	521	20	patrick	patrick	PROPN
inlawrev-3463	521	21	j.	j.	PROPN
inlawrev-3463	521	22	purcell	purcell	PROPN
inlawrev-3463	521	23	,	,	PUNCT
inlawrev-3463	521	24	specialist	specialist	NOUN
inlawrev-3463	521	25	in	in	ADP
inlawrev-3463	521	26	social	social	ADJ
inlawrev-3463	521	27	legislation	legislation	NOUN
inlawrev-3463	521	28	,	,	PUNCT
inlawrev-3463	521	29	congressional	congressional	ADJ
inlawrev-3463	521	30	research	research	NOUN
inlawrev-3463	521	31	service	service	NOUN
inlawrev-3463	521	32	)	)	PUNCT
inlawrev-3463	521	33	.	.	PUNCT
inlawrev-3463	522	1	a	a	DET
inlawrev-3463	522	2	defined	define	VERB
inlawrev-3463	522	3	contribution	contribution	NOUN
inlawrev-3463	522	4	plan	plan	NOUN
inlawrev-3463	522	5	is	be	AUX
inlawrev-3463	522	6	a	a	DET
inlawrev-3463	522	7	pension	pension	NOUN
inlawrev-3463	522	8	plan	plan	NOUN
inlawrev-3463	522	9	that	that	PRON
inlawrev-3463	522	10	"	"	PUNCT
inlawrev-3463	522	11	provides	provide	VERB
inlawrev-3463	522	12	for	for	ADP
inlawrev-3463	522	13	an	an	DET
inlawrev-3463	522	14	individual	individual	ADJ
inlawrev-3463	522	15	account	account	NOUN
inlawrev-3463	522	16	for	for	ADP
inlawrev-3463	522	17	each	each	DET
inlawrev-3463	522	18	participant	participant	NOUN
inlawrev-3463	522	19	"	"	PUNCT
inlawrev-3463	522	20	and	and	CCONJ
inlawrev-3463	522	21	where	where	SCONJ
inlawrev-3463	522	22	benefits	benefit	NOUN
inlawrev-3463	522	23	are	be	AUX
inlawrev-3463	522	24	"	"	PUNCT
inlawrev-3463	522	25	based	base	VERB
inlawrev-3463	522	26	solely	solely	ADV
inlawrev-3463	522	27	on	on	ADP
inlawrev-3463	522	28	the	the	DET
inlawrev-3463	522	29	amount	amount	NOUN
inlawrev-3463	522	30	contributed	contribute	VERB
inlawrev-3463	522	31	to	to	ADP
inlawrev-3463	522	32	the	the	DET
inlawrev-3463	522	33	participant	participant	NOUN
inlawrev-3463	522	34	's	's	PART
inlawrev-3463	522	35	account	account	NOUN
inlawrev-3463	522	36	.	.	PUNCT
inlawrev-3463	522	37	"	"	PUNCT
inlawrev-3463	523	1	i	i	PRON
inlawrev-3463	523	2	d.	d.	VERB
inlawrev-3463	523	3	5	5	NUM
inlawrev-3463	523	4	1	1	NUM
inlawrev-3463	523	5	8	8	NUM
inlawrev-3463	523	6	indiana	indiana	NOUN
inlawrev-3463	523	7	law	law	PROPN
inlawrev-3463	523	8	review	review	NOUN
inlawrev-3463	523	9	[	[	X
inlawrev-3463	523	10	vol	vol	NOUN
inlawrev-3463	523	11	.	.	PUNCT
inlawrev-3463	523	12	34:501	34:501	NUM
inlawrev-3463	523	13	therefore	therefore	ADV
inlawrev-3463	523	14	,	,	PUNCT
inlawrev-3463	523	15	changed	change	VERB
inlawrev-3463	523	16	its	its	PRON
inlawrev-3463	523	17	overall	overall	ADJ
inlawrev-3463	523	18	compensation	compensation	NOUN
inlawrev-3463	523	19	package	package	NOUN
inlawrev-3463	523	20	to	to	PART
inlawrev-3463	523	21	compete	compete	VERB
inlawrev-3463	523	22	and	and	CCONJ
inlawrev-3463	523	23	to	to	PART
inlawrev-3463	523	24	attract	attract	VERB
inlawrev-3463	523	25	the	the	DET
inlawrev-3463	523	26	people	people	NOUN
inlawrev-3463	523	27	necessary	necessary	ADJ
inlawrev-3463	523	28	for	for	ADP
inlawrev-3463	523	29	its	its	PRON
inlawrev-3463	523	30	success	success	NOUN
inlawrev-3463	523	31	.	.	PUNCT
inlawrev-3463	524	1	138	138	NUM
inlawrev-3463	524	2	ibm	ibm	PROPN
inlawrev-3463	524	3	's	's	PART
inlawrev-3463	524	4	change	change	NOUN
inlawrev-3463	524	5	to	to	ADP
inlawrev-3463	524	6	a	a	DET
inlawrev-3463	524	7	cash	cash	NOUN
inlawrev-3463	524	8	balance	balance	NOUN
inlawrev-3463	524	9	plan	plan	NOUN
inlawrev-3463	524	10	generated	generate	VERB
inlawrev-3463	524	11	a	a	DET
inlawrev-3463	524	12	major	major	ADJ
inlawrev-3463	524	13	uproar	uproar	NOUN
inlawrev-3463	524	14	primarily	primarily	ADV
inlawrev-3463	524	15	among	among	ADP
inlawrev-3463	524	16	its	its	PRON
inlawrev-3463	524	17	older	old	ADJ
inlawrev-3463	524	18	employees	employee	NOUN
inlawrev-3463	524	19	,	,	PUNCT
inlawrev-3463	524	20	who	who	PRON
inlawrev-3463	524	21	in	in	ADP
inlawrev-3463	524	22	turn	turn	NOUN
inlawrev-3463	524	23	succeeded	succeed	VERB
inlawrev-3463	524	24	in	in	ADP
inlawrev-3463	524	25	attracting	attract	VERB
inlawrev-3463	524	26	the	the	DET
inlawrev-3463	524	27	attention	attention	NOUN
inlawrev-3463	524	28	of	of	ADP
inlawrev-3463	524	29	congress	congress	PROPN
inlawrev-3463	524	30	.	.	PUNCT
inlawrev-3463	525	1	139	139	NUM
inlawrev-3463	525	2	according	accord	VERB
inlawrev-3463	525	3	to	to	ADP
inlawrev-3463	525	4	one	one	NUM
inlawrev-3463	525	5	industry	industry	NOUN
inlawrev-3463	525	6	source	source	NOUN
inlawrev-3463	525	7	,	,	PUNCT
inlawrev-3463	525	8	the	the	DET
inlawrev-3463	525	9	main	main	ADJ
inlawrev-3463	525	10	reasons	reason	NOUN
inlawrev-3463	525	11	why	why	SCONJ
inlawrev-3463	525	12	employers	employer	NOUN
inlawrev-3463	525	13	convert	convert	VERB
inlawrev-3463	525	14	a	a	DET
inlawrev-3463	525	15	defined	define	VERB
inlawrev-3463	525	16	benefit	benefit	NOUN
inlawrev-3463	525	17	plan	plan	NOUN
inlawrev-3463	525	18	to	to	ADP
inlawrev-3463	525	19	a	a	DET
inlawrev-3463	525	20	cash	cash	NOUN
inlawrev-3463	525	21	balance	balance	NOUN
inlawrev-3463	525	22	plan	plan	NOUN
inlawrev-3463	525	23	are	be	AUX
inlawrev-3463	525	24	to	to	PART
inlawrev-3463	525	25	reduce	reduce	VERB
inlawrev-3463	525	26	costs	cost	NOUN
inlawrev-3463	525	27	,	,	PUNCT
inlawrev-3463	525	28	remain	remain	VERB
inlawrev-3463	525	29	competitive	competitive	ADJ
inlawrev-3463	525	30	,	,	PUNCT
inlawrev-3463	525	31	and	and	CCONJ
inlawrev-3463	525	32	attract	attract	VERB
inlawrev-3463	525	33	younger	young	ADJ
inlawrev-3463	525	34	workers	worker	NOUN
inlawrev-3463	525	35	.	.	PUNCT
inlawrev-3463	526	1	140	140	NUM
inlawrev-3463	526	2	younger	young	ADJ
inlawrev-3463	526	3	workers	worker	NOUN
inlawrev-3463	526	4	generally	generally	ADV
inlawrev-3463	526	5	support	support	VERB
inlawrev-3463	526	6	cash	cash	NOUN
inlawrev-3463	526	7	balance	balance	NOUN
inlawrev-3463	526	8	plans	plan	NOUN
inlawrev-3463	526	9	because	because	SCONJ
inlawrev-3463	526	10	benefits	benefit	NOUN
inlawrev-3463	526	11	are	be	AUX
inlawrev-3463	526	12	accumulated	accumulate	VERB
inlawrev-3463	526	13	faster	fast	ADV
inlawrev-3463	526	14	than	than	ADP
inlawrev-3463	526	15	under	under	ADP
inlawrev-3463	526	16	traditional	traditional	ADJ
inlawrev-3463	526	17	defined	define	VERB
inlawrev-3463	526	18	benefits	benefit	NOUN
inlawrev-3463	526	19	plans	plan	NOUN
inlawrev-3463	526	20	.	.	PUNCT
inlawrev-3463	527	1	141	141	NUM
inlawrev-3463	527	2	following	follow	VERB
inlawrev-3463	527	3	a	a	DET
inlawrev-3463	527	4	conversion	conversion	NOUN
inlawrev-3463	527	5	,	,	PUNCT
inlawrev-3463	527	6	however	however	ADV
inlawrev-3463	527	7	,	,	PUNCT
inlawrev-3463	527	8	senior	senior	ADJ
inlawrev-3463	527	9	workers	worker	NOUN
inlawrev-3463	527	10	may	may	AUX
inlawrev-3463	527	11	find	find	VERB
inlawrev-3463	527	12	that	that	SCONJ
inlawrev-3463	527	13	the	the	DET
inlawrev-3463	527	14	change	change	NOUN
inlawrev-3463	527	15	from	from	ADP
inlawrev-3463	527	16	defined	define	VERB
inlawrev-3463	527	17	benefit	benefit	NOUN
inlawrev-3463	527	18	plans	plan	NOUN
inlawrev-3463	527	19	to	to	PART
inlawrev-3463	527	20	cash	cash	NOUN
inlawrev-3463	527	21	value	value	NOUN
inlawrev-3463	527	22	plans	plan	NOUN
inlawrev-3463	527	23	lowers	lower	VERB
inlawrev-3463	527	24	their	their	PRON
inlawrev-3463	527	25	future	future	ADJ
inlawrev-3463	527	26	benefit	benefit	NOUN
inlawrev-3463	527	27	accruals	accrual	NOUN
inlawrev-3463	527	28	because	because	SCONJ
inlawrev-3463	527	29	long	long	ADJ
inlawrev-3463	527	30	-	-	PUNCT
inlawrev-3463	527	31	time	time	NOUN
inlawrev-3463	527	32	workers	worker	NOUN
inlawrev-3463	527	33	may	may	AUX
inlawrev-3463	527	34	not	not	PART
inlawrev-3463	527	35	accrue	accrue	VERB
inlawrev-3463	527	36	additional	additional	ADJ
inlawrev-3463	527	37	benefits	benefit	NOUN
inlawrev-3463	527	38	until	until	SCONJ
inlawrev-3463	527	39	they	they	PRON
inlawrev-3463	527	40	"	"	PUNCT
inlawrev-3463	527	41	wear	wear	VERB
inlawrev-3463	527	42	away	away	ADV
inlawrev-3463	527	43	"	"	PUNCT
inlawrev-3463	527	44	the	the	DET
inlawrev-3463	527	45	old	old	ADJ
inlawrev-3463	527	46	benefit	benefit	NOUN
inlawrev-3463	527	47	.	.	PUNCT
inlawrev-3463	528	1	142	142	NUM
inlawrev-3463	528	2	the	the	DET
inlawrev-3463	528	3	conversion	conversion	NOUN
inlawrev-3463	528	4	may	may	AUX
inlawrev-3463	528	5	force	force	VERB
inlawrev-3463	528	6	older	old	ADJ
inlawrev-3463	528	7	workers	worker	NOUN
inlawrev-3463	528	8	to	to	PART
inlawrev-3463	528	9	work	work	VERB
inlawrev-3463	528	10	additional	additional	ADJ
inlawrev-3463	528	11	years	year	NOUN
inlawrev-3463	528	12	before	before	SCONJ
inlawrev-3463	528	13	the	the	DET
inlawrev-3463	528	14	cash	cash	NOUN
inlawrev-3463	528	15	-	-	PUNCT
inlawrev-3463	528	16	balance	balance	NOUN
inlawrev-3463	528	17	account	account	NOUN
inlawrev-3463	528	18	exceeds	exceed	VERB
inlawrev-3463	528	19	the	the	DET
inlawrev-3463	528	20	level	level	NOUN
inlawrev-3463	528	21	of	of	ADP
inlawrev-3463	528	22	benefits	benefit	NOUN
inlawrev-3463	528	23	that	that	PRON
inlawrev-3463	528	24	had	have	AUX
inlawrev-3463	528	25	accrued	accrue	VERB
inlawrev-3463	528	26	under	under	ADP
inlawrev-3463	528	27	the	the	DET
inlawrev-3463	528	28	old	old	ADJ
inlawrev-3463	528	29	plan	plan	NOUN
inlawrev-3463	528	30	.	.	PUNCT
inlawrev-3463	529	1	143	143	NUM
inlawrev-3463	529	2	most	most	ADJ
inlawrev-3463	529	3	cash	cash	NOUN
inlawrev-3463	529	4	balance	balance	NOUN
inlawrev-3463	529	5	conversions	conversion	NOUN
inlawrev-3463	529	6	,	,	PUNCT
inlawrev-3463	529	7	however	however	ADV
inlawrev-3463	529	8	,	,	PUNCT
inlawrev-3463	529	9	do	do	AUX
inlawrev-3463	529	10	not	not	PART
inlawrev-3463	529	11	save	save	VERB
inlawrev-3463	529	12	the	the	DET
inlawrev-3463	529	13	company	company	NOUN
inlawrev-3463	529	14	money	money	NOUN
inlawrev-3463	529	15	because	because	SCONJ
inlawrev-3463	529	16	most	most	ADJ
inlawrev-3463	529	17	companies	company	NOUN
inlawrev-3463	529	18	that	that	PRON
inlawrev-3463	529	19	convert	convert	VERB
inlawrev-3463	529	20	to	to	ADP
inlawrev-3463	529	21	such	such	ADJ
inlawrev-3463	529	22	plans	plan	NOUN
inlawrev-3463	529	23	provide	provide	VERB
inlawrev-3463	529	24	enhancements	enhancement	NOUN
inlawrev-3463	529	25	to	to	ADP
inlawrev-3463	529	26	benefits	benefit	NOUN
inlawrev-3463	529	27	at	at	ADP
inlawrev-3463	529	28	the	the	DET
inlawrev-3463	529	29	same	same	ADJ
inlawrev-3463	529	30	time	time	NOUN
inlawrev-3463	529	31	the	the	DET
inlawrev-3463	529	32	conversion	conversion	NOUN
inlawrev-3463	529	33	takes	take	VERB
inlawrev-3463	529	34	place	place	NOUN
inlawrev-3463	529	35	.	.	PUNCT
inlawrev-3463	530	1	144	144	NUM
inlawrev-3463	530	2	critics	critic	NOUN
inlawrev-3463	530	3	of	of	ADP
inlawrev-3463	530	4	cash	cash	NOUN
inlawrev-3463	530	5	balance	balance	NOUN
inlawrev-3463	530	6	plans	plan	NOUN
inlawrev-3463	530	7	,	,	PUNCT
inlawrev-3463	530	8	however	however	ADV
inlawrev-3463	530	9	,	,	PUNCT
inlawrev-3463	530	10	claim	claim	VERB
inlawrev-3463	530	11	that	that	SCONJ
inlawrev-3463	530	12	cash	cash	NOUN
inlawrev-3463	530	13	balance	balance	NOUN
inlawrev-3463	530	14	sponsors	sponsor	NOUN
inlawrev-3463	530	15	fail	fail	VERB
inlawrev-3463	530	16	to	to	PART
inlawrev-3463	530	17	disclose	disclose	VERB
inlawrev-3463	530	18	changes	change	NOUN
inlawrev-3463	530	19	to	to	PART
inlawrev-3463	530	20	benefit	benefit	VERB
inlawrev-3463	530	21	computation	computation	NOUN
inlawrev-3463	530	22	methods	method	NOUN
inlawrev-3463	530	23	and	and	CCONJ
inlawrev-3463	530	24	do	do	AUX
inlawrev-3463	530	25	not	not	PART
inlawrev-3463	530	26	provide	provide	VERB
inlawrev-3463	530	27	enough	enough	ADJ
inlawrev-3463	530	28	information	information	NOUN
inlawrev-3463	530	29	about	about	ADP
inlawrev-3463	530	30	the	the	DET
inlawrev-3463	530	31	plan	plan	NOUN
inlawrev-3463	530	32	amendments	amendment	NOUN
inlawrev-3463	530	33	.	.	PUNCT
inlawrev-3463	531	1	145	145	NUM
inlawrev-3463	532	1	"	"	PUNCT
inlawrev-3463	532	2	the	the	DET
inlawrev-3463	532	3	issue	issue	NOUN
inlawrev-3463	532	4	ofdisclosure	ofdisclosure	NOUN
inlawrev-3463	532	5	—	—	PUNCT
inlawrev-3463	532	6	how	how	SCONJ
inlawrev-3463	532	7	far	far	ADJ
inlawrev-3463	532	8	companies	company	NOUN
inlawrev-3463	532	9	should	should	AUX
inlawrev-3463	532	10	go	go	VERB
inlawrev-3463	532	11	to	to	PART
inlawrev-3463	532	12	make	make	VERB
inlawrev-3463	532	13	sure	sure	ADJ
inlawrev-3463	532	14	their	their	PRON
inlawrev-3463	532	15	employees	employee	NOUN
inlawrev-3463	532	16	are	be	AUX
inlawrev-3463	532	17	informed	inform	VERB
inlawrev-3463	532	18	about	about	ADP
inlawrev-3463	532	19	plan	plan	VERB
inlawrev-3463	532	20	amendments	amendment	NOUN
inlawrev-3463	532	21	that	that	PRON
inlawrev-3463	532	22	replace	replace	VERB
inlawrev-3463	532	23	a	a	DET
inlawrev-3463	532	24	traditional	traditional	ADJ
inlawrev-3463	532	25	defined	define	VERB
inlawrev-3463	532	26	benefit	benefit	NOUN
inlawrev-3463	532	27	plan	plan	NOUN
inlawrev-3463	532	28	arrangement	arrangement	NOUN
inlawrev-3463	532	29	with	with	ADP
inlawrev-3463	532	30	a	a	DET
inlawrev-3463	532	31	cash	cash	NOUN
inlawrev-3463	532	32	balance	balance	NOUN
inlawrev-3463	532	33	plan	plan	NOUN
inlawrev-3463	532	34	arrangement	arrangement	NOUN
inlawrev-3463	532	35	—	—	PUNCT
inlawrev-3463	532	36	is	be	AUX
inlawrev-3463	532	37	one	one	NUM
inlawrev-3463	532	38	ofthe	ofthe	NOUN
inlawrev-3463	532	39	more	more	ADV
inlawrev-3463	532	40	contentious	contentious	ADJ
inlawrev-3463	532	41	topics	topic	NOUN
inlawrev-3463	532	42	surrounding	surround	VERB
inlawrev-3463	532	43	the	the	DET
inlawrev-3463	532	44	debate	debate	NOUN
inlawrev-3463	532	45	over	over	ADP
inlawrev-3463	532	46	cash	cash	NOUN
inlawrev-3463	532	47	balance	balance	NOUN
inlawrev-3463	532	48	conversions	conversion	NOUN
inlawrev-3463	532	49	.	.	PUNCT
inlawrev-3463	532	50	"	"	PUNCT
inlawrev-3463	533	1	146	146	NUM
inlawrev-3463	533	2	although	although	SCONJ
inlawrev-3463	533	3	both	both	PRON
inlawrev-3463	533	4	employees	employee	NOUN
inlawrev-3463	533	5	and	and	CCONJ
inlawrev-3463	533	6	industry	industry	NOUN
inlawrev-3463	533	7	representatives	representative	NOUN
inlawrev-3463	533	8	agree	agree	VERB
inlawrev-3463	533	9	on	on	ADP
inlawrev-3463	533	10	the	the	DET
inlawrev-3463	533	11	need	need	NOUN
inlawrev-3463	533	12	for	for	ADP
inlawrev-3463	533	13	disclosure	disclosure	NOUN
inlawrev-3463	533	14	,	,	PUNCT
inlawrev-3463	533	15	the	the	DET
inlawrev-3463	533	16	issues	issue	NOUN
inlawrev-3463	533	17	of	of	ADP
inlawrev-3463	533	18	when	when	SCONJ
inlawrev-3463	533	19	and	and	CCONJ
inlawrev-3463	533	20	how	how	SCONJ
inlawrev-3463	533	21	a	a	DET
inlawrev-3463	533	22	popular	popular	ADJ
inlawrev-3463	533	23	example	example	NOUN
inlawrev-3463	533	24	ofa	ofa	PROPN
inlawrev-3463	533	25	defined	define	VERB
inlawrev-3463	533	26	contribution	contribution	NOUN
inlawrev-3463	533	27	plan	plan	NOUN
inlawrev-3463	533	28	is	be	AUX
inlawrev-3463	533	29	a	a	DET
inlawrev-3463	533	30	401	401	NUM
inlawrev-3463	533	31	(	(	PUNCT
inlawrev-3463	533	32	k	k	NOUN
inlawrev-3463	533	33	)	)	PUNCT
inlawrev-3463	533	34	plan	plan	NOUN
inlawrev-3463	533	35	.	.	PUNCT
inlawrev-3463	534	1	a	a	DET
inlawrev-3463	534	2	cash	cash	NOUN
inlawrev-3463	534	3	-	-	PUNCT
inlawrev-3463	534	4	balance	balance	NOUN
inlawrev-3463	534	5	plan	plan	NOUN
inlawrev-3463	534	6	,	,	PUNCT
inlawrev-3463	534	7	sometimes	sometimes	ADV
inlawrev-3463	534	8	referred	refer	VERB
inlawrev-3463	534	9	to	to	ADP
inlawrev-3463	534	10	as	as	ADP
inlawrev-3463	534	11	a	a	DET
inlawrev-3463	534	12	"	"	PUNCT
inlawrev-3463	534	13	hybrid	hybrid	NOUN
inlawrev-3463	534	14	,	,	PUNCT
inlawrev-3463	534	15	"	"	PUNCT
inlawrev-3463	534	16	is	be	AUX
inlawrev-3463	534	17	a	a	DET
inlawrev-3463	534	18	defined	define	VERB
inlawrev-3463	534	19	benefit	benefit	NOUN
inlawrev-3463	534	20	plan	plan	NOUN
inlawrev-3463	534	21	that	that	PRON
inlawrev-3463	534	22	has	have	VERB
inlawrev-3463	534	23	characteristics	characteristic	NOUN
inlawrev-3463	534	24	of	of	ADP
inlawrev-3463	534	25	a	a	DET
inlawrev-3463	534	26	defined	define	VERB
inlawrev-3463	534	27	contribution	contribution	NOUN
inlawrev-3463	534	28	plan	plan	NOUN
inlawrev-3463	534	29	.	.	PUNCT
inlawrev-3463	535	1	an	an	DET
inlawrev-3463	535	2	employer	employer	NOUN
inlawrev-3463	535	3	contributes	contribute	VERB
inlawrev-3463	535	4	a	a	DET
inlawrev-3463	535	5	percentage	percentage	NOUN
inlawrev-3463	535	6	ofpay	ofpay	NOUN
inlawrev-3463	535	7	into	into	ADP
inlawrev-3463	535	8	an	an	DET
inlawrev-3463	535	9	employee	employee	NOUN
inlawrev-3463	535	10	'	'	PUNCT
inlawrev-3463	535	11	account	account	NOUN
inlawrev-3463	535	12	'	'	PUNCT
inlawrev-3463	535	13	and	and	CCONJ
inlawrev-3463	535	14	credits	credit	VERB
inlawrev-3463	535	15	interest	interest	NOUN
inlawrev-3463	535	16	to	to	ADP
inlawrev-3463	535	17	the	the	DET
inlawrev-3463	535	18	account	account	NOUN
inlawrev-3463	535	19	.	.	PUNCT
inlawrev-3463	536	1	i	i	PRON
inlawrev-3463	536	2	d.	d.	PROPN
inlawrev-3463	536	3	at	at	ADP
inlawrev-3463	536	4	1	1	NUM
inlawrev-3463	536	5	.	.	PUNCT
inlawrev-3463	536	6	138	138	NUM
inlawrev-3463	536	7	.	.	PUNCT
inlawrev-3463	537	1	see	see	VERB
inlawrev-3463	537	2	pension	pension	NOUN
inlawrev-3463	537	3	bills	bill	NOUN
inlawrev-3463	537	4	,	,	PUNCT
inlawrev-3463	537	5	supra	supra	PROPN
inlawrev-3463	537	6	note	note	NOUN
inlawrev-3463	537	7	136	136	NUM
inlawrev-3463	537	8	.	.	PUNCT
inlawrev-3463	538	1	1	1	NUM
inlawrev-3463	538	2	39	39	NUM
inlawrev-3463	538	3	.	.	PUNCT
inlawrev-3463	539	1	see	see	VERB
inlawrev-3463	539	2	congel	congel	NOUN
inlawrev-3463	539	3	&	&	CCONJ
inlawrev-3463	539	4	white	white	ADJ
inlawrev-3463	539	5	,	,	PUNCT
inlawrev-3463	539	6	supra	supra	PROPN
inlawrev-3463	539	7	note	note	NOUN
inlawrev-3463	539	8	16	16	NUM
inlawrev-3463	539	9	,	,	PUNCT
inlawrev-3463	539	10	at	at	ADP
inlawrev-3463	539	11	d3	d3	PROPN
inlawrev-3463	539	12	.	.	PUNCT
inlawrev-3463	540	1	140	140	NUM
inlawrev-3463	540	2	.	.	PUNCT
inlawrev-3463	541	1	see	see	VERB
inlawrev-3463	541	2	colleen	colleen	PROPN
inlawrev-3463	541	3	t.	t.	NOUN
inlawrev-3463	541	4	congel	congel	NOUN
inlawrev-3463	541	5	,	,	PUNCT
inlawrev-3463	541	6	advisory	advisory	ADJ
inlawrev-3463	541	7	council	council	NOUN
inlawrev-3463	541	8	:	:	PUNCT
inlawrev-3463	541	9	cash	cash	NOUN
inlawrev-3463	541	10	balance	balance	NOUN
inlawrev-3463	541	11	plan	plan	NOUN
inlawrev-3463	541	12	conversions	conversion	NOUN
inlawrev-3463	541	13	focus	focus	VERB
inlawrev-3463	541	14	of	of	ADP
inlawrev-3463	541	15	erisa	erisa	NOUN
inlawrev-3463	541	16	council	council	PROPN
inlawrev-3463	541	17	working	working	PROPN
inlawrev-3463	541	18	group	group	PROPN
inlawrev-3463	541	19	,	,	PUNCT
inlawrev-3463	541	20	bna	bna	PROPN
inlawrev-3463	541	21	pension	pension	PROPN
inlawrev-3463	541	22	&	&	CCONJ
inlawrev-3463	541	23	benefits	benefits	PROPN
inlawrev-3463	541	24	daily	daily	PROPN
inlawrev-3463	541	25	news	news	PROPN
inlawrev-3463	541	26	,	,	PUNCT
inlawrev-3463	541	27	apr	apr	PROPN
inlawrev-3463	541	28	.	.	PROPN
inlawrev-3463	541	29	9	9	NUM
inlawrev-3463	541	30	,	,	PUNCT
inlawrev-3463	541	31	1999	1999	NUM
inlawrev-3463	541	32	,	,	PUNCT
inlawrev-3463	541	33	at	at	ADP
inlawrev-3463	541	34	d3	d3	PROPN
inlawrev-3463	541	35	.	.	PUNCT
inlawrev-3463	542	1	141	141	NUM
inlawrev-3463	542	2	.	.	PUNCT
inlawrev-3463	543	1	see	see	VERB
inlawrev-3463	543	2	colleen	colleen	PROPN
inlawrev-3463	543	3	t.	t.	NOUN
inlawrev-3463	543	4	congel	congel	NOUN
inlawrev-3463	543	5	,	,	PUNCT
inlawrev-3463	543	6	plans	plan	NOUN
inlawrev-3463	543	7	draw	draw	VERB
inlawrev-3463	543	8	both	both	DET
inlawrev-3463	543	9	praise	praise	NOUN
inlawrev-3463	543	10	,	,	PUNCT
inlawrev-3463	543	11	criticism	criticism	NOUN
inlawrev-3463	543	12	,	,	PUNCT
inlawrev-3463	543	13	bna	bna	PROPN
inlawrev-3463	543	14	pension	pension	PROPN
inlawrev-3463	543	15	&	&	CCONJ
inlawrev-3463	543	16	benefits	benefits	PROPN
inlawrev-3463	543	17	daily	daily	PROPN
inlawrev-3463	543	18	news	news	PROPN
inlawrev-3463	543	19	,	,	PUNCT
inlawrev-3463	543	20	mar	mar	PROPN
inlawrev-3463	543	21	.	.	PROPN
inlawrev-3463	543	22	5	5	NUM
inlawrev-3463	543	23	,	,	PUNCT
inlawrev-3463	543	24	1999	1999	NUM
inlawrev-3463	543	25	,	,	PUNCT
inlawrev-3463	543	26	at	at	ADP
inlawrev-3463	543	27	d9	d9	PROPN
inlawrev-3463	543	28	;	;	PUNCT
inlawrev-3463	543	29	see	see	VERB
inlawrev-3463	543	30	also	also	ADV
inlawrev-3463	543	31	vivian	vivian	PROPN
inlawrev-3463	543	32	marino	marino	PROPN
inlawrev-3463	543	33	,	,	PUNCT
inlawrev-3463	543	34	old	old	ADJ
inlawrev-3463	543	35	pensions	pension	NOUN
inlawrev-3463	543	36	put	put	VERB
inlawrev-3463	543	37	out	out	ADP
inlawrev-3463	543	38	to	to	ADP
inlawrev-3463	543	39	pasture	pasture	NOUN
inlawrev-3463	543	40	,	,	PUNCT
inlawrev-3463	543	41	topeka	topeka	PROPN
inlawrev-3463	543	42	cap.-j	cap.-j	PROPN
inlawrev-3463	543	43	.	.	PROPN
inlawrev-3463	543	44	,	,	PUNCT
inlawrev-3463	543	45	july	july	PROPN
inlawrev-3463	543	46	18	18	NUM
inlawrev-3463	543	47	,	,	PUNCT
inlawrev-3463	543	48	1999	1999	NUM
inlawrev-3463	543	49	,	,	PUNCT
inlawrev-3463	543	50	at	at	ADP
inlawrev-3463	543	51	ci	ci	NOUN
inlawrev-3463	543	52	.	.	PROPN
inlawrev-3463	543	53	142	142	NUM
inlawrev-3463	543	54	.	.	PUNCT
inlawrev-3463	544	1	see	see	VERB
inlawrev-3463	544	2	congel	congel	NOUN
inlawrev-3463	544	3	,	,	PUNCT
inlawrev-3463	544	4	supra	supra	PROPN
inlawrev-3463	544	5	note	note	NOUN
inlawrev-3463	544	6	141	141	NUM
inlawrev-3463	544	7	,	,	PUNCT
inlawrev-3463	544	8	at	at	ADP
inlawrev-3463	544	9	d9	d9	PROPN
inlawrev-3463	544	10	.	.	PUNCT
inlawrev-3463	545	1	143	143	NUM
inlawrev-3463	545	2	.	.	PUNCT
inlawrev-3463	545	3	see	see	VERB
inlawrev-3463	545	4	i	i	PROPN
inlawrev-3463	545	5	d	d	PROPN
inlawrev-3463	545	6	144	144	NUM
inlawrev-3463	545	7	.	.	PUNCT
inlawrev-3463	546	1	see	see	VERB
inlawrev-3463	546	2	minimal	minimal	ADJ
inlawrev-3463	546	3	cost	cost	NOUN
inlawrev-3463	546	4	savings	saving	NOUN
inlawrev-3463	546	5	found	find	VERB
inlawrev-3463	546	6	in	in	ADP
inlawrev-3463	546	7	cash	cash	NOUN
inlawrev-3463	546	8	balance	balance	NOUN
inlawrev-3463	546	9	conversions	conversion	NOUN
inlawrev-3463	546	10	,	,	PUNCT
inlawrev-3463	546	11	watson	watson	PROPN
inlawrev-3463	546	12	wyatt	wyatt	PROPN
inlawrev-3463	546	13	worldwide	worldwide	PROPN
inlawrev-3463	546	14	,	,	PUNCT
inlawrev-3463	546	15	feb	feb	PROPN
inlawrev-3463	546	16	.	.	PROPN
inlawrev-3463	546	17	2	2	NUM
inlawrev-3463	546	18	1	1	NUM
inlawrev-3463	546	19	,	,	PUNCT
inlawrev-3463	546	20	2000	2000	NUM
inlawrev-3463	546	21	,	,	PUNCT
inlawrev-3463	546	22	available	available	ADJ
inlawrev-3463	546	23	at	at	ADP
inlawrev-3463	546	24	http://www.watsonwyatt.com/homepage/us/new/	http://www.watsonwyatt.com/homepage/us/new/	PROPN
inlawrev-3463	546	25	pres_rel/	pres_rel/	PROPN
inlawrev-3463	546	26	feboo	feboo	NOUN
inlawrev-3463	546	27	/	/	SYM
inlawrev-3463	546	28	cashbal.htm	cashbal.htm	X
inlawrev-3463	546	29	(	(	PUNCT
inlawrev-3463	546	30	study	study	NOUN
inlawrev-3463	546	31	done	do	VERB
inlawrev-3463	546	32	by	by	ADP
inlawrev-3463	546	33	watson	watson	PROPN
inlawrev-3463	546	34	wyatt	wyatt	PROPN
inlawrev-3463	546	35	found	find	VERB
inlawrev-3463	546	36	average	average	ADJ
inlawrev-3463	546	37	employer	employer	NOUN
inlawrev-3463	546	38	savings	saving	NOUN
inlawrev-3463	546	39	of	of	ADP
inlawrev-3463	546	40	only	only	ADV
inlawrev-3463	546	41	1	1	NUM
inlawrev-3463	546	42	.4	.4	NUM
inlawrev-3463	546	43	%	%	NOUN
inlawrev-3463	546	44	during	during	ADP
inlawrev-3463	546	45	plan	plan	NOUN
inlawrev-3463	546	46	conversions	conversion	NOUN
inlawrev-3463	546	47	)	)	PUNCT
inlawrev-3463	546	48	.	.	PUNCT
inlawrev-3463	547	1	145	145	NUM
inlawrev-3463	547	2	.	.	PUNCT
inlawrev-3463	547	3	see	see	VERB
inlawrev-3463	547	4	congel	congel	NOUN
inlawrev-3463	547	5	,	,	PUNCT
inlawrev-3463	547	6	supra	supra	PROPN
inlawrev-3463	547	7	note	note	NOUN
inlawrev-3463	547	8	140	140	NUM
inlawrev-3463	547	9	,	,	PUNCT
inlawrev-3463	547	10	at	at	ADP
inlawrev-3463	547	11	d3	d3	PROPN
inlawrev-3463	547	12	.	.	PUNCT
inlawrev-3463	548	1	146	146	NUM
inlawrev-3463	548	2	.	.	PUNCT
inlawrev-3463	548	3	congel	congel	NOUN
inlawrev-3463	548	4	&	&	CCONJ
inlawrev-3463	548	5	white	white	ADJ
inlawrev-3463	548	6	,	,	PUNCT
inlawrev-3463	548	7	supra	supra	PROPN
inlawrev-3463	548	8	note	note	NOUN
inlawrev-3463	548	9	16	16	NUM
inlawrev-3463	548	10	,	,	PUNCT
inlawrev-3463	548	11	at	at	ADP
inlawrev-3463	548	12	d3	d3	PROPN
inlawrev-3463	548	13	.	.	PUNCT
inlawrev-3463	548	14	2001	2001	NUM
inlawrev-3463	548	15	]	]	PUNCT
inlawrev-3463	548	16	erisa	erisa	NOUN
inlawrev-3463	548	17	disclosure	disclosure	NOUN
inlawrev-3463	548	18	decisions	decision	NOUN
inlawrev-3463	548	19	519	519	NUM
inlawrev-3463	548	20	much	much	ADJ
inlawrev-3463	548	21	plan	plan	NOUN
inlawrev-3463	548	22	participants	participant	NOUN
inlawrev-3463	548	23	need	need	VERB
inlawrev-3463	548	24	to	to	PART
inlawrev-3463	548	25	be	be	AUX
inlawrev-3463	548	26	told	tell	VERB
inlawrev-3463	548	27	are	be	AUX
inlawrev-3463	548	28	the	the	DET
inlawrev-3463	548	29	focus	focus	NOUN
inlawrev-3463	548	30	of	of	ADP
inlawrev-3463	548	31	much	much	ADJ
inlawrev-3463	548	32	debate	debate	NOUN
inlawrev-3463	548	33	.	.	PUNCT
inlawrev-3463	549	1	147	147	NUM
inlawrev-3463	549	2	a	a	DET
inlawrev-3463	549	3	review	review	NOUN
inlawrev-3463	549	4	of	of	ADP
inlawrev-3463	549	5	the	the	DET
inlawrev-3463	549	6	debate	debate	NOUN
inlawrev-3463	549	7	surrounding	surround	VERB
inlawrev-3463	549	8	proposed	propose	VERB
inlawrev-3463	549	9	legislation	legislation	NOUN
inlawrev-3463	549	10	relating	relate	VERB
inlawrev-3463	549	11	to	to	ADP
inlawrev-3463	549	12	cash	cash	NOUN
inlawrev-3463	549	13	balance	balance	NOUN
inlawrev-3463	549	14	plan	plan	NOUN
inlawrev-3463	549	15	disclosure	disclosure	NOUN
inlawrev-3463	549	16	requirements	requirement	NOUN
inlawrev-3463	549	17	suggests	suggest	VERB
inlawrev-3463	549	18	that	that	SCONJ
inlawrev-3463	549	19	congress	congress	PROPN
inlawrev-3463	549	20	remains	remain	VERB
inlawrev-3463	549	21	concerned	concerned	ADJ
inlawrev-3463	549	22	about	about	ADP
inlawrev-3463	549	23	the	the	DET
inlawrev-3463	549	24	tension	tension	NOUN
inlawrev-3463	549	25	between	between	ADP
inlawrev-3463	549	26	plan	plan	NOUN
inlawrev-3463	549	27	participants	participant	NOUN
inlawrev-3463	549	28	and	and	CCONJ
inlawrev-3463	549	29	business	business	NOUN
inlawrev-3463	549	30	needs	need	NOUN
inlawrev-3463	549	31	.	.	PUNCT
inlawrev-3463	550	1	legislation	legislation	NOUN
inlawrev-3463	550	2	has	have	AUX
inlawrev-3463	550	3	been	be	AUX
inlawrev-3463	550	4	proposed	propose	VERB
inlawrev-3463	550	5	that	that	SCONJ
inlawrev-3463	550	6	would	would	AUX
inlawrev-3463	550	7	substantially	substantially	ADV
inlawrev-3463	550	8	expand	expand	VERB
inlawrev-3463	550	9	erisa	erisa	NOUN
inlawrev-3463	550	10	's	's	PART
inlawrev-3463	550	11	notice	notice	NOUN
inlawrev-3463	550	12	requirements	requirement	NOUN
inlawrev-3463	550	13	,	,	PUNCT
inlawrev-3463	550	14	but	but	CCONJ
inlawrev-3463	550	15	it	it	PRON
inlawrev-3463	550	16	has	have	AUX
inlawrev-3463	550	17	faced	face	VERB
inlawrev-3463	550	18	strong	strong	ADJ
inlawrev-3463	550	19	opposition	opposition	NOUN
inlawrev-3463	550	20	because	because	SCONJ
inlawrev-3463	550	21	it	it	PRON
inlawrev-3463	550	22	would	would	AUX
inlawrev-3463	550	23	result	result	VERB
inlawrev-3463	550	24	in	in	ADP
inlawrev-3463	550	25	significantly	significantly	ADV
inlawrev-3463	550	26	increased	increase	VERB
inlawrev-3463	550	27	administrative	administrative	ADJ
inlawrev-3463	550	28	costs	cost	NOUN
inlawrev-3463	550	29	to	to	ADP
inlawrev-3463	550	30	employers	employer	NOUN
inlawrev-3463	550	31	.	.	PUNCT
inlawrev-3463	551	1	148	148	NUM
inlawrev-3463	551	2	one	one	NUM
inlawrev-3463	551	3	such	such	ADJ
inlawrev-3463	551	4	disclosure	disclosure	NOUN
inlawrev-3463	551	5	bill	bill	NOUN
inlawrev-3463	551	6	,	,	PUNCT
inlawrev-3463	551	7	introduced	introduce	VERB
inlawrev-3463	551	8	by	by	ADP
inlawrev-3463	551	9	former	former	ADJ
inlawrev-3463	551	10	new	new	PROPN
inlawrev-3463	551	11	york	york	PROPN
inlawrev-3463	551	12	senator	senator	PROPN
inlawrev-3463	551	13	moynihan	moynihan	PROPN
inlawrev-3463	551	14	,	,	PUNCT
inlawrev-3463	551	15	would	would	AUX
inlawrev-3463	551	16	require	require	VERB
inlawrev-3463	551	17	that	that	SCONJ
inlawrev-3463	551	18	companies	company	NOUN
inlawrev-3463	551	19	disclose	disclose	VERB
inlawrev-3463	551	20	to	to	ADP
inlawrev-3463	551	21	employees	employee	NOUN
inlawrev-3463	551	22	how	how	SCONJ
inlawrev-3463	551	23	a	a	DET
inlawrev-3463	551	24	conversion	conversion	NOUN
inlawrev-3463	551	25	to	to	ADP
inlawrev-3463	551	26	a	a	DET
inlawrev-3463	551	27	cash	cash	NOUN
inlawrev-3463	551	28	balance	balance	NOUN
inlawrev-3463	551	29	plan	plan	NOUN
inlawrev-3463	551	30	would	would	AUX
inlawrev-3463	551	31	affect	affect	VERB
inlawrev-3463	551	32	them	they	PRON
inlawrev-3463	551	33	and	and	CCONJ
inlawrev-3463	551	34	mandate	mandate	VERB
inlawrev-3463	551	35	that	that	SCONJ
inlawrev-3463	551	36	each	each	DET
inlawrev-3463	551	37	employee	employee	NOUN
inlawrev-3463	551	38	be	be	AUX
inlawrev-3463	551	39	given	give	VERB
inlawrev-3463	551	40	a	a	DET
inlawrev-3463	551	41	"	"	PUNCT
inlawrev-3463	551	42	personal	personal	ADJ
inlawrev-3463	551	43	statement	statement	NOUN
inlawrev-3463	551	44	comparing	compare	VERB
inlawrev-3463	551	45	benefits	benefit	NOUN
inlawrev-3463	551	46	under	under	ADP
inlawrev-3463	551	47	the	the	DET
inlawrev-3463	551	48	old	old	ADJ
inlawrev-3463	551	49	and	and	CCONJ
inlawrev-3463	551	50	new	new	ADJ
inlawrev-3463	551	51	plans	plan	NOUN
inlawrev-3463	551	52	.	.	PUNCT
inlawrev-3463	551	53	"	"	PUNCT
inlawrev-3463	552	1	149	149	NUM
inlawrev-3463	552	2	employers	employer	NOUN
inlawrev-3463	552	3	oppose	oppose	VERB
inlawrev-3463	552	4	moynihan	moynihan	PROPN
inlawrev-3463	552	5	's	's	PART
inlawrev-3463	552	6	bill	bill	NOUN
inlawrev-3463	552	7	because	because	SCONJ
inlawrev-3463	552	8	of	of	ADP
inlawrev-3463	552	9	the	the	DET
inlawrev-3463	552	10	cost	cost	NOUN
inlawrev-3463	552	11	ofproviding	ofprovide	VERB
inlawrev-3463	552	12	individual	individual	ADJ
inlawrev-3463	552	13	disclosure	disclosure	NOUN
inlawrev-3463	552	14	statements	statement	NOUN
inlawrev-3463	552	15	to	to	ADP
inlawrev-3463	552	16	each	each	DET
inlawrev-3463	552	17	plan	plan	NOUN
inlawrev-3463	552	18	participant	participant	NOUN
inlawrev-3463	552	19	and	and	CCONJ
inlawrev-3463	552	20	note	note	VERB
inlawrev-3463	552	21	that	that	SCONJ
inlawrev-3463	552	22	"	"	PUNCT
inlawrev-3463	552	23	[	[	X
inlawrev-3463	552	24	a	a	X
inlawrev-3463	552	25	]	]	SYM
inlawrev-3463	552	26	11	11	NUM
inlawrev-3463	552	27	pension	pension	NOUN
inlawrev-3463	552	28	plans	plan	NOUN
inlawrev-3463	552	29	are	be	AUX
inlawrev-3463	552	30	voluntary	voluntary	ADJ
inlawrev-3463	552	31	.	.	PUNCT
inlawrev-3463	552	32	.	.	PUNCT
inlawrev-3463	552	33	.	.	PUNCT
inlawrev-3463	553	1	and	and	CCONJ
inlawrev-3463	553	2	companies	company	NOUN
inlawrev-3463	553	3	have	have	VERB
inlawrev-3463	553	4	the	the	DET
inlawrev-3463	553	5	right	right	NOUN
inlawrev-3463	553	6	to	to	PART
inlawrev-3463	553	7	make	make	VERB
inlawrev-3463	553	8	appropriate	appropriate	ADJ
inlawrev-3463	553	9	changes	change	NOUN
inlawrev-3463	553	10	to	to	ADP
inlawrev-3463	553	11	their	their	PRON
inlawrev-3463	553	12	business	business	NOUN
inlawrev-3463	553	13	plans	plan	NOUN
inlawrev-3463	553	14	.	.	PUNCT
inlawrev-3463	553	15	"	"	PUNCT
inlawrev-3463	554	1	150	150	NUM
inlawrev-3463	554	2	employers	employer	NOUN
inlawrev-3463	554	3	argue	argue	VERB
inlawrev-3463	554	4	that	that	SCONJ
inlawrev-3463	554	5	it	it	PRON
inlawrev-3463	554	6	is	be	AUX
inlawrev-3463	554	7	sufficient	sufficient	ADJ
inlawrev-3463	554	8	to	to	PART
inlawrev-3463	554	9	provide	provide	VERB
inlawrev-3463	554	10	employees	employee	NOUN
inlawrev-3463	554	11	with	with	ADP
inlawrev-3463	554	12	hypothetical	hypothetical	ADJ
inlawrev-3463	554	13	examples	example	NOUN
inlawrev-3463	554	14	to	to	AUX
inlawrev-3463	554	15	i	i	PRON
inlawrev-3463	554	16	llustrate	llustrate	VERB
inlawrev-3463	554	17	the	the	DET
inlawrev-3463	554	18	effect	effect	NOUN
inlawrev-3463	554	19	of	of	ADP
inlawrev-3463	554	20	the	the	DET
inlawrev-3463	554	21	change	change	NOUN
inlawrev-3463	554	22	.	.	PUNCT
inlawrev-3463	555	1	151	151	NUM
inlawrev-3463	555	2	while	while	SCONJ
inlawrev-3463	555	3	congress	congress	PROPN
inlawrev-3463	555	4	tries	try	VERB
inlawrev-3463	555	5	to	to	PART
inlawrev-3463	555	6	decide	decide	VERB
inlawrev-3463	555	7	what	what	PRON
inlawrev-3463	555	8	to	to	PART
inlawrev-3463	555	9	do	do	VERB
inlawrev-3463	555	10	in	in	ADP
inlawrev-3463	555	11	terms	term	NOUN
inlawrev-3463	555	12	of	of	ADP
inlawrev-3463	555	13	disclosure	disclosure	NOUN
inlawrev-3463	555	14	,	,	PUNCT
inlawrev-3463	555	15	"	"	PUNCT
inlawrev-3463	555	16	corporate	corporate	ADJ
inlawrev-3463	555	17	america	america	PROPN
inlawrev-3463	555	18	is	be	AUX
inlawrev-3463	555	19	sending	send	VERB
inlawrev-3463	555	20	a	a	DET
inlawrev-3463	555	21	clear	clear	ADJ
inlawrev-3463	555	22	message	message	NOUN
inlawrev-3463	555	23	:	:	PUNCT
inlawrev-3463	555	24	without	without	ADP
inlawrev-3463	555	25	varied	varied	ADJ
inlawrev-3463	555	26	benefit	benefit	NOUN
inlawrev-3463	555	27	options	option	NOUN
inlawrev-3463	555	28	,	,	PUNCT
inlawrev-3463	555	29	more	more	ADJ
inlawrev-3463	555	30	companies	company	NOUN
inlawrev-3463	555	31	will	will	AUX
inlawrev-3463	555	32	opt	opt	VERB
inlawrev-3463	555	33	not	not	PART
inlawrev-3463	555	34	to	to	PART
inlawrev-3463	555	35	offer	offer	VERB
inlawrev-3463	555	36	pensions	pension	NOUN
inlawrev-3463	555	37	.	.	PUNCT
inlawrev-3463	556	1	"152	"152	PROPN
inlawrev-3463	556	2	d.	d.	PROPN
inlawrev-3463	556	3	net	net	ADJ
inlawrev-3463	556	4	effect	effect	NOUN
inlawrev-3463	556	5	on	on	ADP
inlawrev-3463	556	6	pension	pension	NOUN
inlawrev-3463	556	7	plans	plan	NOUN
inlawrev-3463	556	8	beginning	begin	VERB
inlawrev-3463	556	9	in	in	ADP
inlawrev-3463	556	10	the	the	DET
inlawrev-3463	556	11	1980s	1980	NOUN
inlawrev-3463	556	12	market	market	NOUN
inlawrev-3463	556	13	pressures	pressure	NOUN
inlawrev-3463	556	14	,	,	PUNCT
inlawrev-3463	556	15	combined	combine	VERB
inlawrev-3463	556	16	with	with	ADP
inlawrev-3463	556	17	the	the	DET
inlawrev-3463	556	18	burdensome	burdensome	ADJ
inlawrev-3463	556	19	requirements	requirement	NOUN
inlawrev-3463	556	20	oferisa	oferisa	NOUN
inlawrev-3463	556	21	,	,	PUNCT
inlawrev-3463	556	22	caused	cause	VERB
inlawrev-3463	556	23	many	many	ADJ
inlawrev-3463	556	24	companies	company	NOUN
inlawrev-3463	556	25	to	to	PART
inlawrev-3463	556	26	terminate	terminate	VERB
inlawrev-3463	556	27	traditional	traditional	ADJ
inlawrev-3463	556	28	pension	pension	NOUN
inlawrev-3463	556	29	plans	plan	NOUN
inlawrev-3463	556	30	.	.	PUNCT
inlawrev-3463	557	1	153	153	NUM
inlawrev-3463	557	2	commentators	commentator	NOUN
inlawrev-3463	557	3	have	have	AUX
inlawrev-3463	557	4	surmised	surmise	VERB
inlawrev-3463	557	5	that	that	SCONJ
inlawrev-3463	557	6	the	the	DET
inlawrev-3463	557	7	traditional	traditional	ADJ
inlawrev-3463	557	8	defined	define	VERB
inlawrev-3463	557	9	benefit	benefit	NOUN
inlawrev-3463	557	10	pension	pension	NOUN
inlawrev-3463	557	11	plans	plan	NOUN
inlawrev-3463	557	12	may	may	AUX
inlawrev-3463	557	13	not	not	PART
inlawrev-3463	557	14	be	be	AUX
inlawrev-3463	557	15	compatible	compatible	ADJ
inlawrev-3463	557	16	with	with	ADP
inlawrev-3463	557	17	the	the	DET
inlawrev-3463	557	18	"	"	PUNCT
inlawrev-3463	557	19	flexible	flexible	ADJ
inlawrev-3463	557	20	labour	labour	NOUN
inlawrev-3463	557	21	market	market	NOUN
inlawrev-3463	557	22	of	of	ADP
inlawrev-3463	557	23	the	the	DET
inlawrev-3463	557	24	american	american	ADJ
inlawrev-3463	557	25	economy	economy	NOUN
inlawrev-3463	557	26	's	's	PART
inlawrev-3463	557	27	so	so	ADV
inlawrev-3463	557	28	-	-	PUNCT
inlawrev-3463	557	29	called	call	VERB
inlawrev-3463	557	30	'	'	PUNCT
inlawrev-3463	557	31	new	new	ADJ
inlawrev-3463	557	32	era	era	NOUN
inlawrev-3463	557	33	.	.	PUNCT
inlawrev-3463	558	1	"	"	PUNCT
inlawrev-3463	558	2	*	*	PUNCT
inlawrev-3463	558	3	154	154	NUM
inlawrev-3463	558	4	for	for	ADP
inlawrev-3463	558	5	example	example	NOUN
inlawrev-3463	558	6	,	,	PUNCT
inlawrev-3463	558	7	"	"	PUNCT
inlawrev-3463	558	8	400	400	NUM
inlawrev-3463	558	9	to	to	PART
inlawrev-3463	558	10	600	600	NUM
inlawrev-3463	558	11	mid	mid	ADJ
inlawrev-3463	558	12	and	and	CCONJ
inlawrev-3463	558	13	large	large	ADJ
inlawrev-3463	558	14	sized	sized	ADJ
inlawrev-3463	558	15	companies	company	NOUN
inlawrev-3463	558	16	,	,	PUNCT
inlawrev-3463	558	17	including	include	VERB
inlawrev-3463	558	18	[	[	PUNCT
inlawrev-3463	558	19	twenty	twenty	NUM
inlawrev-3463	558	20	-	-	PUNCT
inlawrev-3463	558	21	two	two	NUM
inlawrev-3463	558	22	]	]	PUNCT
inlawrev-3463	558	23	of	of	ADP
inlawrev-3463	558	24	the	the	DET
inlawrev-3463	558	25	fortune	fortune	NOUN
inlawrev-3463	558	26	100	100	NUM
inlawrev-3463	558	27	companies	company	NOUN
inlawrev-3463	558	28	,	,	PUNCT
inlawrev-3463	558	29	have	have	AUX
inlawrev-3463	558	30	adopted	adopt	VERB
inlawrev-3463	558	31	cash	cash	NOUN
inlawrev-3463	558	32	balance	balance	NOUN
inlawrev-3463	558	33	plans	plan	NOUN
inlawrev-3463	558	34	covering	cover	VERB
inlawrev-3463	558	35	approximately	approximately	ADV
inlawrev-3463	558	36	[	[	X
inlawrev-3463	558	37	seven	seven	NUM
inlawrev-3463	558	38	]	]	SYM
inlawrev-3463	558	39	million	million	NUM
inlawrev-3463	558	40	people	people	NOUN
inlawrev-3463	558	41	.	.	PUNCT
inlawrev-3463	558	42	"	"	PUNCT
inlawrev-3463	559	1	155	155	NUM
inlawrev-3463	559	2	the	the	DET
inlawrev-3463	559	3	overall	overall	ADJ
inlawrev-3463	559	4	reduction	reduction	NOUN
inlawrev-3463	559	5	in	in	ADP
inlawrev-3463	559	6	defined	define	VERB
inlawrev-3463	559	7	benefit	benefit	NOUN
inlawrev-3463	559	8	plans	plan	NOUN
inlawrev-3463	559	9	,	,	PUNCT
inlawrev-3463	559	10	along	along	ADP
inlawrev-3463	559	11	with	with	ADP
inlawrev-3463	559	12	the	the	DET
inlawrev-3463	559	13	conversion	conversion	NOUN
inlawrev-3463	559	14	to	to	PART
inlawrev-3463	559	15	alternate	alternate	VERB
inlawrev-3463	559	16	plans	plan	NOUN
inlawrev-3463	559	17	such	such	ADJ
inlawrev-3463	559	18	as	as	ADP
inlawrev-3463	559	19	cash	cash	NOUN
inlawrev-3463	559	20	balance	balance	NOUN
inlawrev-3463	559	21	plans	plan	NOUN
inlawrev-3463	559	22	,	,	PUNCT
inlawrev-3463	559	23	is	be	AUX
inlawrev-3463	559	24	a	a	DET
inlawrev-3463	559	25	signal	signal	NOUN
inlawrev-3463	559	26	that	that	SCONJ
inlawrev-3463	559	27	the	the	DET
inlawrev-3463	559	28	requirements	requirement	NOUN
inlawrev-3463	559	29	of	of	ADP
inlawrev-3463	559	30	erisa	erisa	NOUN
inlawrev-3463	559	31	and	and	CCONJ
inlawrev-3463	559	32	additional	additional	ADJ
inlawrev-3463	559	33	court	court	NOUN
inlawrev-3463	559	34	-	-	PUNCT
inlawrev-3463	559	35	imposed	impose	VERB
inlawrev-3463	559	36	regulations	regulation	NOUN
inlawrev-3463	559	37	are	be	AUX
inlawrev-3463	559	38	too	too	ADV
inlawrev-3463	559	39	burdensome	burdensome	ADJ
inlawrev-3463	559	40	for	for	ADP
inlawrev-3463	559	41	businesses	business	NOUN
inlawrev-3463	559	42	in	in	ADP
inlawrev-3463	559	43	today	today	NOUN
inlawrev-3463	559	44	's	's	PART
inlawrev-3463	559	45	marketplace	marketplace	NOUN
inlawrev-3463	559	46	.	.	PUNCT
inlawrev-3463	560	1	although	although	SCONJ
inlawrev-3463	560	2	erisa	erisa	NOUN
inlawrev-3463	560	3	has	have	AUX
inlawrev-3463	560	4	protected	protect	VERB
inlawrev-3463	560	5	promised	promise	VERB
inlawrev-3463	560	6	worker	worker	NOUN
inlawrev-3463	560	7	benefits	benefit	NOUN
inlawrev-3463	560	8	for	for	ADP
inlawrev-3463	560	9	plans	plan	NOUN
inlawrev-3463	560	10	that	that	PRON
inlawrev-3463	560	11	are	be	AUX
inlawrev-3463	560	12	in	in	ADP
inlawrev-3463	560	13	effect	effect	NOUN
inlawrev-3463	560	14	,	,	PUNCT
inlawrev-3463	560	15	the	the	DET
inlawrev-3463	560	16	reduction	reduction	NOUN
inlawrev-3463	560	17	in	in	ADP
inlawrev-3463	560	18	the	the	DET
inlawrev-3463	560	19	number	number	NOUN
inlawrev-3463	560	20	ofpension	ofpension	NOUN
inlawrev-3463	560	21	plans	plan	NOUN
inlawrev-3463	560	22	is	be	AUX
inlawrev-3463	560	23	a	a	DET
inlawrev-3463	560	24	clear	clear	ADJ
inlawrev-3463	560	25	indication	indication	NOUN
inlawrev-3463	560	26	ofthe	ofthe	ADJ
inlawrev-3463	560	27	failure	failure	NOUN
inlawrev-3463	560	28	to	to	PART
inlawrev-3463	560	29	achieve	achieve	VERB
inlawrev-3463	560	30	congress	congress	PROPN
inlawrev-3463	560	31	'	'	PART
inlawrev-3463	560	32	intended	intend	VERB
inlawrev-3463	560	33	balance	balance	NOUN
inlawrev-3463	560	34	between	between	ADP
inlawrev-3463	560	35	business	business	NOUN
inlawrev-3463	560	36	needs	need	NOUN
inlawrev-3463	560	37	and	and	CCONJ
inlawrev-3463	560	38	147	147	NUM
inlawrev-3463	560	39	.	.	PUNCT
inlawrev-3463	561	1	see	see	VERB
inlawrev-3463	561	2	congel	congel	NOUN
inlawrev-3463	561	3	,	,	PUNCT
inlawrev-3463	561	4	supra	supra	PROPN
inlawrev-3463	561	5	note	note	NOUN
inlawrev-3463	561	6	141	141	NUM
inlawrev-3463	561	7	,	,	PUNCT
inlawrev-3463	561	8	at	at	ADP
inlawrev-3463	561	9	d9	d9	PROPN
inlawrev-3463	561	10	;	;	PUNCT
inlawrev-3463	561	11	see	see	VERB
inlawrev-3463	561	12	also	also	ADV
inlawrev-3463	561	13	anderson	anderson	PROPN
inlawrev-3463	561	14	,	,	PUNCT
inlawrev-3463	561	15	supra	supra	PROPN
inlawrev-3463	561	16	note	note	PROPN
inlawrev-3463	561	17	133	133	NUM
inlawrev-3463	561	18	.	.	PUNCT
inlawrev-3463	561	19	148	148	NUM
inlawrev-3463	561	20	.	.	PUNCT
inlawrev-3463	562	1	see	see	VERB
inlawrev-3463	562	2	congel	congel	NOUN
inlawrev-3463	562	3	,	,	PUNCT
inlawrev-3463	562	4	supra	supra	PROPN
inlawrev-3463	562	5	note	note	NOUN
inlawrev-3463	562	6	140	140	NUM
inlawrev-3463	562	7	,	,	PUNCT
inlawrev-3463	562	8	at	at	ADP
inlawrev-3463	562	9	d3	d3	PROPN
inlawrev-3463	562	10	.	.	PUNCT
inlawrev-3463	563	1	149	149	NUM
inlawrev-3463	563	2	.	.	PUNCT
inlawrev-3463	564	1	marino	marino	PROPN
inlawrev-3463	564	2	,	,	PUNCT
inlawrev-3463	564	3	supra	supra	PROPN
inlawrev-3463	564	4	note	note	VERB
inlawrev-3463	564	5	1	1	NUM
inlawrev-3463	564	6	4	4	NUM
inlawrev-3463	564	7	1	1	NUM
inlawrev-3463	564	8	,	,	PUNCT
inlawrev-3463	564	9	at	at	ADP
inlawrev-3463	564	10	c	c	NOUN
inlawrev-3463	564	11	1	1	NUM
inlawrev-3463	564	12	'	'	NOUN
inlawrev-3463	564	13	.	.	PUNCT
inlawrev-3463	565	1	150	150	NUM
inlawrev-3463	565	2	.	.	PUNCT
inlawrev-3463	566	1	i	i	PRON
inlawrev-3463	566	2	d.	d.	PROPN
inlawrev-3463	566	3	151	151	NUM
inlawrev-3463	566	4	.	.	PUNCT
inlawrev-3463	567	1	see	see	VERB
inlawrev-3463	567	2	pension	pension	NOUN
inlawrev-3463	567	3	bills	bill	NOUN
inlawrev-3463	567	4	,	,	PUNCT
inlawrev-3463	567	5	supra	supra	PROPN
inlawrev-3463	567	6	note	note	NOUN
inlawrev-3463	567	7	1	1	NUM
inlawrev-3463	567	8	36	36	NUM
inlawrev-3463	567	9	.	.	PUNCT
inlawrev-3463	567	10	1	1	NUM
inlawrev-3463	567	11	52	52	NUM
inlawrev-3463	567	12	.	.	PUNCT
inlawrev-3463	568	1	anderson	anderson	PROPN
inlawrev-3463	568	2	,	,	PUNCT
inlawrev-3463	568	3	supra	supra	PROPN
inlawrev-3463	568	4	note	note	PROPN
inlawrev-3463	568	5	133	133	NUM
inlawrev-3463	568	6	.	.	PUNCT
inlawrev-3463	568	7	153	153	NUM
inlawrev-3463	568	8	.	.	PUNCT
inlawrev-3463	569	1	see	see	VERB
inlawrev-3463	569	2	congel	congel	NOUN
inlawrev-3463	569	3	&	&	CCONJ
inlawrev-3463	569	4	white	white	ADJ
inlawrev-3463	569	5	,	,	PUNCT
inlawrev-3463	569	6	supra	supra	NOUN
inlawrev-3463	569	7	note	note	NOUN
inlawrev-3463	569	8	1	1	NUM
inlawrev-3463	569	9	6	6	NUM
inlawrev-3463	569	10	,	,	PUNCT
inlawrev-3463	569	11	at	at	ADP
inlawrev-3463	569	12	d3	d3	PROPN
inlawrev-3463	569	13	.	.	PUNCT
inlawrev-3463	570	1	1	1	NUM
inlawrev-3463	570	2	54	54	NUM
inlawrev-3463	570	3	.	.	PUNCT
inlawrev-3463	571	1	richard	richard	PROPN
inlawrev-3463	571	2	a.	a.	PROPN
inlawrev-3463	571	3	hawkins	hawkins	PROPN
inlawrev-3463	571	4	,	,	PUNCT
inlawrev-3463	571	5	the	the	DET
inlawrev-3463	571	6	promise	promise	NOUN
inlawrev-3463	571	7	ofprivate	ofprivate	NOUN
inlawrev-3463	571	8	pensions	pension	NOUN
inlawrev-3463	571	9	:	:	PUNCT
inlawrev-3463	571	10	the	the	DET
inlawrev-3463	571	11	first	first	ADJ
inlawrev-3463	571	12	hundred	hundred	NUM
inlawrev-3463	571	13	years	year	NOUN
inlawrev-3463	571	14	,	,	PUNCT
inlawrev-3463	571	15	bus	bus	NOUN
inlawrev-3463	571	16	.	.	PUNCT
inlawrev-3463	572	1	hist	hist	PROPN
inlawrev-3463	572	2	.	.	PROPN
inlawrev-3463	572	3	,	,	PUNCT
inlawrev-3463	572	4	july	july	PROPN
inlawrev-3463	572	5	1998	1998	NUM
inlawrev-3463	572	6	,	,	PUNCT
inlawrev-3463	572	7	at	at	ADP
inlawrev-3463	572	8	157	157	NUM
inlawrev-3463	572	9	.	.	PUNCT
inlawrev-3463	572	10	155	155	NUM
inlawrev-3463	572	11	.	.	PUNCT
inlawrev-3463	572	12	congel	congel	NOUN
inlawrev-3463	572	13	,	,	PUNCT
inlawrev-3463	572	14	supra	supra	PROPN
inlawrev-3463	572	15	note	note	NOUN
inlawrev-3463	572	16	1	1	NUM
inlawrev-3463	572	17	4	4	NUM
inlawrev-3463	572	18	1	1	NUM
inlawrev-3463	572	19	,	,	PUNCT
inlawrev-3463	572	20	at	at	ADP
inlawrev-3463	572	21	d9	d9	PROPN
inlawrev-3463	572	22	.	.	PUNCT
inlawrev-3463	573	1	520	520	NUM
inlawrev-3463	573	2	indiana	indiana	PROPN
inlawrev-3463	573	3	law	law	PROPN
inlawrev-3463	573	4	review	review	NOUN
inlawrev-3463	573	5	[	[	X
inlawrev-3463	573	6	vol	vol	NOUN
inlawrev-3463	573	7	.	.	PUNCT
inlawrev-3463	574	1	34:501	34:501	NUM
inlawrev-3463	574	2	protection	protection	NOUN
inlawrev-3463	574	3	of	of	ADP
inlawrev-3463	574	4	benefits	benefit	NOUN
inlawrev-3463	574	5	for	for	ADP
inlawrev-3463	574	6	plan	plan	NOUN
inlawrev-3463	574	7	participants	participant	NOUN
inlawrev-3463	574	8	.	.	PUNCT
inlawrev-3463	575	1	156	156	NUM
inlawrev-3463	575	2	representative	representative	ADJ
inlawrev-3463	575	3	rob	rob	PROPN
inlawrev-3463	575	4	portman	portman	PROPN
inlawrev-3463	575	5	recently	recently	ADV
inlawrev-3463	575	6	stressed	stress	VERB
inlawrev-3463	575	7	the	the	DET
inlawrev-3463	575	8	need	need	NOUN
inlawrev-3463	575	9	to	to	PART
inlawrev-3463	575	10	provide	provide	VERB
inlawrev-3463	575	11	relieffrom	relieffrom	ADP
inlawrev-3463	575	12	regulatory	regulatory	ADJ
inlawrev-3463	575	13	burden	burden	NOUN
inlawrev-3463	575	14	as	as	ADP
inlawrev-3463	575	15	an	an	DET
inlawrev-3463	575	16	incentive	incentive	NOUN
inlawrev-3463	575	17	for	for	ADP
inlawrev-3463	575	18	business	business	NOUN
inlawrev-3463	575	19	owners	owner	NOUN
inlawrev-3463	575	20	to	to	PART
inlawrev-3463	575	21	offer	offer	VERB
inlawrev-3463	575	22	retirement	retirement	NOUN
inlawrev-3463	575	23	plans	plan	NOUN
inlawrev-3463	575	24	to	to	ADP
inlawrev-3463	575	25	their	their	PRON
inlawrev-3463	575	26	employees	employee	NOUN
inlawrev-3463	575	27	.	.	PUNCT
inlawrev-3463	576	1	157	157	NUM
inlawrev-3463	576	2	in	in	ADP
inlawrev-3463	576	3	response	response	NOUN
inlawrev-3463	576	4	to	to	ADP
inlawrev-3463	576	5	opponents	opponent	NOUN
inlawrev-3463	576	6	of	of	ADP
inlawrev-3463	576	7	his	his	PRON
inlawrev-3463	576	8	pension	pension	NOUN
inlawrev-3463	576	9	reform	reform	NOUN
inlawrev-3463	576	10	legislation	legislation	NOUN
inlawrev-3463	576	11	,	,	PUNCT
inlawrev-3463	576	12	portman	portman	NOUN
inlawrev-3463	576	13	commented	comment	VERB
inlawrev-3463	576	14	,	,	PUNCT
inlawrev-3463	576	15	"	"	PUNCT
inlawrev-3463	576	16	i	i	PRON
inlawrev-3463	576	17	sort	sort	ADV
inlawrev-3463	576	18	of	of	ADV
inlawrev-3463	576	19	view	view	NOUN
inlawrev-3463	576	20	pensions	pension	NOUN
inlawrev-3463	576	21	,	,	PUNCT
inlawrev-3463	576	22	particularly	particularly	ADV
inlawrev-3463	576	23	defined	define	VERB
inlawrev-3463	576	24	benefit	benefit	NOUN
inlawrev-3463	576	25	plans	plan	NOUN
inlawrev-3463	576	26	,	,	PUNCT
inlawrev-3463	576	27	as	as	ADP
inlawrev-3463	576	28	kind	kind	ADV
inlawrev-3463	576	29	of	of	ADV
inlawrev-3463	576	30	like	like	ADP
inlawrev-3463	576	31	the	the	DET
inlawrev-3463	576	32	titanic	titanic	ADJ
inlawrev-3463	576	33	sinking	sinking	NOUN
inlawrev-3463	576	34	and	and	CCONJ
inlawrev-3463	576	35	someone	someone	PRON
inlawrev-3463	576	36	saying	say	VERB
inlawrev-3463	576	37	,	,	PUNCT
inlawrev-3463	576	38	'	'	PUNCT
inlawrev-3463	576	39	gee	gee	INTJ
inlawrev-3463	576	40	,	,	PUNCT
inlawrev-3463	576	41	i	i	PRON
inlawrev-3463	576	42	'm	be	AUX
inlawrev-3463	576	43	worried	worried	ADJ
inlawrev-3463	576	44	there	there	PRON
inlawrev-3463	576	45	might	might	AUX
inlawrev-3463	576	46	be	be	AUX
inlawrev-3463	576	47	an	an	DET
inlawrev-3463	576	48	officer	officer	NOUN
inlawrev-3463	576	49	in	in	ADP
inlawrev-3463	576	50	the	the	DET
inlawrev-3463	576	51	lifeboat	lifeboat	NOUN
inlawrev-3463	576	52	,	,	PUNCT
inlawrev-3463	576	53	so	so	SCONJ
inlawrev-3463	576	54	we	we	PRON
inlawrev-3463	576	55	do	do	AUX
inlawrev-3463	576	56	n't	not	PART
inlawrev-3463	576	57	want	want	VERB
inlawrev-3463	576	58	to	to	PART
inlawrev-3463	576	59	put	put	VERB
inlawrev-3463	576	60	the	the	DET
inlawrev-3463	576	61	lifeboats	lifeboat	NOUN
inlawrev-3463	576	62	out	out	ADP
inlawrev-3463	576	63	.	.	PUNCT
inlawrev-3463	576	64	'	'	PUNCT
inlawrev-3463	577	1	"	"	PUNCT
inlawrev-3463	577	2	158	158	NUM
inlawrev-3463	577	3	iv	iv	NOUN
inlawrev-3463	577	4	.	.	PUNCT
inlawrev-3463	577	5	analysis	analysis	NOUN
inlawrev-3463	577	6	a	a	DET
inlawrev-3463	577	7	premise	premise	NOUN
inlawrev-3463	577	8	of	of	ADP
inlawrev-3463	577	9	this	this	DET
inlawrev-3463	577	10	note	note	NOUN
inlawrev-3463	577	11	is	be	AUX
inlawrev-3463	577	12	that	that	SCONJ
inlawrev-3463	577	13	the	the	DET
inlawrev-3463	577	14	amount	amount	NOUN
inlawrev-3463	577	15	of	of	ADP
inlawrev-3463	577	16	disclosure	disclosure	NOUN
inlawrev-3463	577	17	required	require	VERB
inlawrev-3463	577	18	by	by	ADP
inlawrev-3463	577	19	erisa	erisa	NOUN
inlawrev-3463	577	20	should	should	AUX
inlawrev-3463	577	21	not	not	PART
inlawrev-3463	577	22	be	be	AUX
inlawrev-3463	577	23	the	the	DET
inlawrev-3463	577	24	same	same	ADJ
inlawrev-3463	577	25	for	for	ADP
inlawrev-3463	577	26	all	all	DET
inlawrev-3463	577	27	circumstances	circumstance	NOUN
inlawrev-3463	577	28	,	,	PUNCT
inlawrev-3463	577	29	but	but	CCONJ
inlawrev-3463	577	30	rather	rather	ADV
inlawrev-3463	577	31	should	should	AUX
inlawrev-3463	577	32	be	be	AUX
inlawrev-3463	577	33	determined	determine	VERB
inlawrev-3463	577	34	by	by	ADP
inlawrev-3463	577	35	the	the	DET
inlawrev-3463	577	36	factual	factual	ADJ
inlawrev-3463	577	37	context	context	NOUN
inlawrev-3463	577	38	of	of	ADP
inlawrev-3463	577	39	each	each	DET
inlawrev-3463	577	40	case	case	NOUN
inlawrev-3463	577	41	.	.	PUNCT
inlawrev-3463	578	1	two	two	NUM
inlawrev-3463	578	2	common	common	ADJ
inlawrev-3463	578	3	fact	fact	NOUN
inlawrev-3463	578	4	patterns	pattern	NOUN
inlawrev-3463	578	5	emerge	emerge	VERB
inlawrev-3463	578	6	in	in	ADP
inlawrev-3463	578	7	most	most	ADJ
inlawrev-3463	578	8	disclosure	disclosure	NOUN
inlawrev-3463	578	9	cases	case	NOUN
inlawrev-3463	578	10	that	that	PRON
inlawrev-3463	578	11	reach	reach	VERB
inlawrev-3463	578	12	the	the	DET
inlawrev-3463	578	13	circuit	circuit	NOUN
inlawrev-3463	578	14	courts	court	NOUN
inlawrev-3463	578	15	.	.	PUNCT
inlawrev-3463	579	1	the	the	DET
inlawrev-3463	579	2	first	first	ADJ
inlawrev-3463	579	3	fact	fact	NOUN
inlawrev-3463	579	4	pattern	pattern	NOUN
inlawrev-3463	579	5	occurs	occur	VERB
inlawrev-3463	579	6	where	where	SCONJ
inlawrev-3463	579	7	an	an	DET
inlawrev-3463	579	8	employee	employee	NOUN
inlawrev-3463	579	9	is	be	AUX
inlawrev-3463	579	10	not	not	PART
inlawrev-3463	579	11	provided	provide	VERB
inlawrev-3463	579	12	complete	complete	ADJ
inlawrev-3463	579	13	or	or	CCONJ
inlawrev-3463	579	14	correct	correct	ADJ
inlawrev-3463	579	15	information	information	NOUN
inlawrev-3463	579	16	concerning	concern	VERB
inlawrev-3463	579	17	a	a	DET
inlawrev-3463	579	18	medical	medical	ADJ
inlawrev-3463	579	19	or	or	CCONJ
inlawrev-3463	579	20	insurance	insurance	NOUN
inlawrev-3463	579	21	plan	plan	NOUN
inlawrev-3463	579	22	covered	cover	VERB
inlawrev-3463	579	23	by	by	ADP
inlawrev-3463	579	24	erisa	erisa	NOUN
inlawrev-3463	579	25	.	.	PUNCT
inlawrev-3463	580	1	159	159	NUM
inlawrev-3463	580	2	if	if	SCONJ
inlawrev-3463	580	3	the	the	DET
inlawrev-3463	580	4	need	need	NOUN
inlawrev-3463	580	5	for	for	ADP
inlawrev-3463	580	6	a	a	DET
inlawrev-3463	580	7	fiduciary	fiduciary	ADJ
inlawrev-3463	580	8	duty	duty	NOUN
inlawrev-3463	580	9	to	to	PART
inlawrev-3463	580	10	disclose	disclose	VERB
inlawrev-3463	580	11	information	information	NOUN
inlawrev-3463	580	12	is	be	AUX
inlawrev-3463	580	13	viewed	view	VERB
inlawrev-3463	580	14	on	on	ADP
inlawrev-3463	580	15	a	a	DET
inlawrev-3463	580	16	continuum	continuum	ADJ
inlawrev-3463	580	17	,	,	PUNCT
inlawrev-3463	580	18	it	it	PRON
inlawrev-3463	580	19	is	be	AUX
inlawrev-3463	580	20	strongest	strong	ADJ
inlawrev-3463	580	21	in	in	ADP
inlawrev-3463	580	22	these	these	DET
inlawrev-3463	580	23	cases	case	NOUN
inlawrev-3463	580	24	.	.	PUNCT
inlawrev-3463	581	1	the	the	DET
inlawrev-3463	581	2	need	need	NOUN
inlawrev-3463	581	3	is	be	AUX
inlawrev-3463	581	4	strongest	strong	ADJ
inlawrev-3463	581	5	because	because	SCONJ
inlawrev-3463	581	6	the	the	DET
inlawrev-3463	581	7	statutory	statutory	ADJ
inlawrev-3463	581	8	requirements	requirement	NOUN
inlawrev-3463	581	9	oferisa	oferisa	NOUN
inlawrev-3463	581	10	clearlyjustify	clearlyjustify	VERB
inlawrev-3463	581	11	an	an	DET
inlawrev-3463	581	12	interpretation	interpretation	NOUN
inlawrev-3463	581	13	by	by	ADP
inlawrev-3463	581	14	the	the	DET
inlawrev-3463	581	15	courts	court	NOUN
inlawrev-3463	581	16	that	that	PRON
inlawrev-3463	581	17	an	an	DET
inlawrev-3463	581	18	employer	employer	NOUN
inlawrev-3463	581	19	has	have	AUX
inlawrev-3463	581	20	an	an	DET
inlawrev-3463	581	21	affirmative	affirmative	ADJ
inlawrev-3463	581	22	duty	duty	NOUN
inlawrev-3463	581	23	to	to	PART
inlawrev-3463	581	24	disclose	disclose	VERB
inlawrev-3463	581	25	complete	complete	ADJ
inlawrev-3463	581	26	information	information	NOUN
inlawrev-3463	581	27	to	to	PART
inlawrev-3463	581	28	plan	plan	VERB
inlawrev-3463	581	29	participants	participant	NOUN
inlawrev-3463	581	30	to	to	PART
inlawrev-3463	581	31	protect	protect	VERB
inlawrev-3463	581	32	their	their	PRON
inlawrev-3463	581	33	existing	exist	VERB
inlawrev-3463	581	34	rights	right	NOUN
inlawrev-3463	581	35	and	and	CCONJ
inlawrev-3463	581	36	benefits	benefit	NOUN
inlawrev-3463	581	37	.	.	PUNCT
inlawrev-3463	582	1	160	160	NUM
inlawrev-3463	582	2	the	the	DET
inlawrev-3463	582	3	second	second	ADJ
inlawrev-3463	582	4	typical	typical	ADJ
inlawrev-3463	582	5	fact	fact	NOUN
inlawrev-3463	582	6	pattern	pattern	NOUN
inlawrev-3463	582	7	occurs	occur	VERB
inlawrev-3463	582	8	when	when	SCONJ
inlawrev-3463	582	9	an	an	DET
inlawrev-3463	582	10	employee	employee	NOUN
inlawrev-3463	582	11	opts	opt	VERB
inlawrev-3463	582	12	to	to	PART
inlawrev-3463	582	13	retire	retire	VERB
inlawrev-3463	582	14	or	or	CCONJ
inlawrev-3463	582	15	resign	resign	VERB
inlawrev-3463	582	16	his	his	PRON
inlawrev-3463	582	17	position	position	NOUN
inlawrev-3463	582	18	and	and	CCONJ
inlawrev-3463	582	19	learns	learn	VERB
inlawrev-3463	582	20	thereafter	thereafter	ADV
inlawrev-3463	582	21	that	that	SCONJ
inlawrev-3463	582	22	delaying	delay	VERB
inlawrev-3463	582	23	the	the	DET
inlawrev-3463	582	24	termination	termination	NOUN
inlawrev-3463	582	25	would	would	AUX
inlawrev-3463	582	26	have	have	AUX
inlawrev-3463	582	27	resulted	result	VERB
inlawrev-3463	582	28	in	in	ADP
inlawrev-3463	582	29	an	an	DET
inlawrev-3463	582	30	enhanced	enhanced	ADJ
inlawrev-3463	582	31	retirement	retirement	NOUN
inlawrev-3463	582	32	package	package	NOUN
inlawrev-3463	582	33	.	.	PUNCT
inlawrev-3463	583	1	161	161	NUM
inlawrev-3463	583	2	in	in	ADP
inlawrev-3463	583	3	these	these	DET
inlawrev-3463	583	4	cases	case	NOUN
inlawrev-3463	583	5	,	,	PUNCT
inlawrev-3463	583	6	erisa	erisa	NOUN
inlawrev-3463	583	7	'	'	PART
inlawrev-3463	583	8	s	s	PART
inlawrev-3463	583	9	fiduciary	fiduciary	ADJ
inlawrev-3463	583	10	requirements	requirement	NOUN
inlawrev-3463	583	11	do	do	AUX
inlawrev-3463	583	12	not	not	PART
inlawrev-3463	583	13	dictate	dictate	VERB
inlawrev-3463	583	14	an	an	DET
inlawrev-3463	583	15	affirmative	affirmative	ADJ
inlawrev-3463	583	16	duty	duty	NOUN
inlawrev-3463	583	17	to	to	PART
inlawrev-3463	583	18	disclose	disclose	VERB
inlawrev-3463	583	19	and	and	CCONJ
inlawrev-3463	583	20	no	no	DET
inlawrev-3463	583	21	intention	intention	NOUN
inlawrev-3463	583	22	ofcongress	ofcongress	ADJ
inlawrev-3463	583	23	to	to	PART
inlawrev-3463	583	24	promote	promote	VERB
inlawrev-3463	583	25	such	such	DET
inlawrev-3463	583	26	a	a	DET
inlawrev-3463	583	27	requirement	requirement	NOUN
inlawrev-3463	583	28	can	can	AUX
inlawrev-3463	583	29	be	be	AUX
inlawrev-3463	583	30	inferred	infer	VERB
inlawrev-3463	583	31	from	from	ADP
inlawrev-3463	583	32	the	the	DET
inlawrev-3463	583	33	legislative	legislative	ADJ
inlawrev-3463	583	34	history	history	NOUN
inlawrev-3463	583	35	.	.	PUNCT
inlawrev-3463	584	1	162	162	NUM
inlawrev-3463	584	2	this	this	DET
inlawrev-3463	584	3	view	view	NOUN
inlawrev-3463	584	4	,	,	PUNCT
inlawrev-3463	584	5	of	of	ADP
inlawrev-3463	584	6	course	course	NOUN
inlawrev-3463	584	7	,	,	PUNCT
inlawrev-3463	584	8	is	be	AUX
inlawrev-3463	584	9	contrary	contrary	ADJ
inlawrev-3463	584	10	to	to	ADP
inlawrev-3463	584	11	the	the	DET
inlawrev-3463	584	12	ninth	ninth	ADJ
inlawrev-3463	584	13	circuit	circuit	PROPN
inlawrev-3463	584	14	panel	panel	NOUN
inlawrev-3463	584	15	's	's	PART
inlawrev-3463	584	16	holding	holding	NOUN
inlawrev-3463	584	17	in	in	ADP
inlawrev-3463	584	18	bins	bin	NOUN
inlawrev-3463	584	19	,	,	PUNCT
inlawrev-3463	584	20	as	as	ADV
inlawrev-3463	584	21	well	well	ADV
inlawrev-3463	584	22	as	as	ADP
inlawrev-3463	584	23	to	to	ADP
inlawrev-3463	584	24	arguments	argument	NOUN
inlawrev-3463	584	25	presented	present	VERB
inlawrev-3463	584	26	by	by	ADP
inlawrev-3463	584	27	other	other	ADJ
inlawrev-3463	584	28	commentators	commentator	NOUN
inlawrev-3463	584	29	regarding	regard	VERB
inlawrev-3463	584	30	the	the	DET
inlawrev-3463	584	31	erisa	erisa	NOUN
inlawrev-3463	584	32	disclosure	disclosure	NOUN
inlawrev-3463	584	33	issue	issue	NOUN
inlawrev-3463	584	34	.	.	PUNCT
inlawrev-3463	585	1	163	163	NUM
inlawrev-3463	585	2	1	1	NUM
inlawrev-3463	585	3	56	56	NUM
inlawrev-3463	585	4	.	.	PUNCT
inlawrev-3463	586	1	see	see	VERB
inlawrev-3463	586	2	erisa	erisa	PROPN
inlawrev-3463	586	3	s	s	PART
inlawrev-3463	586	4	requiem	requiem	NOUN
inlawrev-3463	586	5	,	,	PUNCT
inlawrev-3463	586	6	supra	supra	PROPN
inlawrev-3463	586	7	note	note	NOUN
inlawrev-3463	586	8	1	1	NUM
inlawrev-3463	586	9	6	6	NUM
inlawrev-3463	586	10	,	,	PUNCT
inlawrev-3463	586	11	at	at	ADP
inlawrev-3463	586	12	1	1	NUM
inlawrev-3463	586	13	(	(	PUNCT
inlawrev-3463	586	14	noting	note	VERB
inlawrev-3463	586	15	benefits	benefit	NOUN
inlawrev-3463	586	16	promised	promise	VERB
inlawrev-3463	586	17	by	by	ADP
inlawrev-3463	586	18	defined	define	VERB
inlawrev-3463	586	19	benefit	benefit	NOUN
inlawrev-3463	586	20	plans	plan	NOUN
inlawrev-3463	586	21	are	be	AUX
inlawrev-3463	586	22	today	today	NOUN
inlawrev-3463	586	23	more	more	ADV
inlawrev-3463	586	24	secure	secure	ADJ
inlawrev-3463	586	25	than	than	ADP
inlawrev-3463	586	26	before	before	ADP
inlawrev-3463	586	27	erisa	erisa	NOUN
inlawrev-3463	586	28	,	,	PUNCT
inlawrev-3463	586	29	but	but	CCONJ
inlawrev-3463	586	30	that	that	SCONJ
inlawrev-3463	586	31	the	the	DET
inlawrev-3463	586	32	number	number	NOUN
inlawrev-3463	586	33	of	of	ADP
inlawrev-3463	586	34	such	such	ADJ
inlawrev-3463	586	35	plans	plan	NOUN
inlawrev-3463	586	36	has	have	AUX
inlawrev-3463	586	37	dropped	drop	VERB
inlawrev-3463	586	38	dramatically	dramatically	ADV
inlawrev-3463	586	39	,	,	PUNCT
inlawrev-3463	586	40	and	and	CCONJ
inlawrev-3463	586	41	is	be	AUX
inlawrev-3463	586	42	still	still	ADV
inlawrev-3463	586	43	dropping	drop	VERB
inlawrev-3463	586	44	)	)	PUNCT
inlawrev-3463	586	45	.	.	PUNCT
inlawrev-3463	587	1	1	1	NUM
inlawrev-3463	587	2	57	57	NUM
inlawrev-3463	587	3	.	.	PUNCT
inlawrev-3463	588	1	see	see	VERB
inlawrev-3463	588	2	elizabeth	elizabeth	PROPN
inlawrev-3463	588	3	a.	a.	PROPN
inlawrev-3463	588	4	white	white	PROPN
inlawrev-3463	588	5	,	,	PUNCT
inlawrev-3463	588	6	retirement	retirement	NOUN
inlawrev-3463	588	7	policy	policy	NOUN
inlawrev-3463	588	8	:	:	PUNCT
inlawrev-3463	588	9	portman	portman	NOUN
inlawrev-3463	588	10	,	,	PUNCT
inlawrev-3463	588	11	cardin	cardin	PROPN
inlawrev-3463	588	12	bill	bill	PROPN
inlawrev-3463	588	13	gets	get	VERB
inlawrev-3463	588	14	positive	positive	ADJ
inlawrev-3463	588	15	airing	airing	NOUN
inlawrev-3463	588	16	at	at	ADP
inlawrev-3463	588	17	hearing	hear	VERB
inlawrev-3463	588	18	on	on	ADP
inlawrev-3463	588	19	legislation	legislation	NOUN
inlawrev-3463	588	20	's	's	PART
inlawrev-3463	588	21	erisa	erisa	NOUN
inlawrev-3463	588	22	provisions	provision	NOUN
inlawrev-3463	588	23	,	,	PUNCT
inlawrev-3463	588	24	bna	bna	PROPN
inlawrev-3463	588	25	pensions	pension	NOUN
inlawrev-3463	588	26	&	&	CCONJ
inlawrev-3463	588	27	benefits	benefit	NOUN
inlawrev-3463	588	28	daily	daily	PROPN
inlawrev-3463	588	29	,	,	PUNCT
inlawrev-3463	588	30	july	july	PROPN
inlawrev-3463	588	31	1	1	NUM
inlawrev-3463	588	32	,	,	PUNCT
inlawrev-3463	588	33	1999	1999	NUM
inlawrev-3463	588	34	,	,	PUNCT
inlawrev-3463	588	35	at	at	ADP
inlawrev-3463	588	36	16	16	NUM
inlawrev-3463	588	37	.	.	PUNCT
inlawrev-3463	589	1	158	158	NUM
inlawrev-3463	589	2	.	.	PUNCT
inlawrev-3463	590	1	i	i	PRON
inlawrev-3463	590	2	d.	d.	PROPN
inlawrev-3463	590	3	159	159	NUM
inlawrev-3463	590	4	.	.	PUNCT
inlawrev-3463	591	1	see	see	VERB
inlawrev-3463	591	2	,	,	PUNCT
inlawrev-3463	591	3	e.g.	e.g.	ADV
inlawrev-3463	591	4	,	,	PUNCT
inlawrev-3463	591	5	eddy	eddy	PROPN
inlawrev-3463	591	6	v.	v.	ADP
inlawrev-3463	591	7	colonial	colonial	ADJ
inlawrev-3463	591	8	life	life	NOUN
inlawrev-3463	591	9	ins	ins	PROPN
inlawrev-3463	591	10	.	.	PUNCT
inlawrev-3463	591	11	co.	co.	PROPN
inlawrev-3463	591	12	of	of	ADP
inlawrev-3463	591	13	am	am	PROPN
inlawrev-3463	591	14	.	.	PUNCT
inlawrev-3463	591	15	,	,	PUNCT
inlawrev-3463	591	16	919	919	NUM
inlawrev-3463	591	17	f.2d	f.2d	SYM
inlawrev-3463	591	18	747	747	NUM
inlawrev-3463	591	19	,	,	PUNCT
inlawrev-3463	591	20	750	750	NUM
inlawrev-3463	591	21	(	(	PUNCT
inlawrev-3463	591	22	b.c	b.c	PROPN
inlawrev-3463	591	23	.	.	PROPN
inlawrev-3463	591	24	cir	cir	PROPN
inlawrev-3463	591	25	.	.	PROPN
inlawrev-3463	591	26	1990	1990	NUM
inlawrev-3463	591	27	)	)	PUNCT
inlawrev-3463	591	28	.	.	PUNCT
inlawrev-3463	592	1	160	160	NUM
inlawrev-3463	592	2	.	.	PUNCT
inlawrev-3463	592	3	see	see	VERB
inlawrev-3463	592	4	29	29	NUM
inlawrev-3463	592	5	u.s.c	u.s.c	ADJ
inlawrev-3463	592	6	.	.	PUNCT
inlawrev-3463	593	1	§	§	PROPN
inlawrev-3463	593	2	1	1	NUM
inlawrev-3463	593	3	104	104	NUM
inlawrev-3463	593	4	(	(	PUNCT
inlawrev-3463	593	5	1999	1999	NUM
inlawrev-3463	593	6	)	)	PUNCT
inlawrev-3463	593	7	.	.	PUNCT
inlawrev-3463	594	1	161	161	NUM
inlawrev-3463	594	2	.	.	PUNCT
inlawrev-3463	595	1	.see	.see	PROPN
inlawrev-3463	595	2	,	,	PUNCT
inlawrev-3463	595	3	e.g.	e.g.	ADV
inlawrev-3463	595	4	,	,	PUNCT
inlawrev-3463	595	5	binsv	binsv	PROPN
inlawrev-3463	595	6	.	.	PUNCT
inlawrev-3463	596	1	exxon	exxon	PROPN
inlawrev-3463	596	2	co.	co.	PROPN
inlawrev-3463	596	3	u.s.a	u.s.a	PROPN
inlawrev-3463	596	4	.	.	PROPN
inlawrev-3463	596	5	,	,	PUNCT
inlawrev-3463	596	6	189	189	NUM
inlawrev-3463	596	7	f.3d	f.3d	NUM
inlawrev-3463	596	8	929	929	NUM
inlawrev-3463	596	9	,	,	PUNCT
inlawrev-3463	596	10	931	931	NUM
inlawrev-3463	596	11	(	(	PUNCT
inlawrev-3463	596	12	9th	9th	ADJ
inlawrev-3463	596	13	cir	cir	NOUN
inlawrev-3463	596	14	.	.	PROPN
inlawrev-3463	596	15	1999	1999	NUM
inlawrev-3463	596	16	)	)	PUNCT
inlawrev-3463	596	17	,	,	PUNCT
inlawrev-3463	596	18	rev'denbanc	rev'denbanc	VERB
inlawrev-3463	596	19	220	220	NUM
inlawrev-3463	596	20	f.3d	f.3d	NUM
inlawrev-3463	596	21	1042	1042	NUM
inlawrev-3463	596	22	(	(	PUNCT
inlawrev-3463	596	23	9th	9th	ADJ
inlawrev-3463	596	24	cir	cir	NOUN
inlawrev-3463	596	25	.	.	PROPN
inlawrev-3463	596	26	2000	2000	NUM
inlawrev-3463	596	27	)	)	PUNCT
inlawrev-3463	596	28	.	.	PUNCT
inlawrev-3463	597	1	162	162	NUM
inlawrev-3463	597	2	.	.	PUNCT
inlawrev-3463	598	1	see29u.s.c.§	see29u.s.c.§	NOUN
inlawrev-3463	598	2	1	1	NUM
inlawrev-3463	598	3	104	104	NUM
inlawrev-3463	598	4	(	(	PUNCT
inlawrev-3463	598	5	1999	1999	NUM
inlawrev-3463	598	6	)	)	PUNCT
inlawrev-3463	598	7	;	;	PUNCT
inlawrev-3463	598	8	see	see	VERB
inlawrev-3463	598	9	afcoh.r	afcoh.r	PROPN
inlawrev-3463	598	10	.	.	PUNCT
inlawrev-3463	599	1	rep	rep	PROPN
inlawrev-3463	599	2	.	.	PROPN
inlawrev-3463	599	3	no	no	INTJ
inlawrev-3463	599	4	.	.	PROPN
inlawrev-3463	600	1	93	93	NUM
inlawrev-3463	600	2	-	-	SYM
inlawrev-3463	600	3	533	533	NUM
inlawrev-3463	600	4	,	,	PUNCT
inlawrev-3463	600	5	pt	pt	X
inlawrev-3463	600	6	.	.	PROPN
inlawrev-3463	600	7	1	1	NUM
inlawrev-3463	600	8	,	,	PUNCT
inlawrev-3463	600	9	at	at	ADP
inlawrev-3463	600	10	1	1	NUM
inlawrev-3463	600	11	(	(	PUNCT
inlawrev-3463	600	12	1974	1974	NUM
inlawrev-3463	600	13	)	)	PUNCT
inlawrev-3463	600	14	,	,	PUNCT
inlawrev-3463	600	15	reprinted	reprint	VERB
inlawrev-3463	600	16	in	in	ADP
inlawrev-3463	600	17	1974	1974	NUM
inlawrev-3463	600	18	u.s.cc.a.n	u.s.cc.a.n	NOUN
inlawrev-3463	600	19	.	.	PROPN
inlawrev-3463	600	20	4639	4639	NUM
inlawrev-3463	600	21	,	,	PUNCT
inlawrev-3463	600	22	1973	1973	NUM
inlawrev-3463	600	23	wl	wl	SYM
inlawrev-3463	600	24	12549	12549	NUM
inlawrev-3463	600	25	.	.	PUNCT
inlawrev-3463	601	1	163	163	NUM
inlawrev-3463	601	2	.	.	PUNCT
inlawrev-3463	602	1	see	see	VERB
inlawrev-3463	602	2	bins	bin	NOUN
inlawrev-3463	602	3	,	,	PUNCT
inlawrev-3463	602	4	1	1	NUM
inlawrev-3463	602	5	89	89	NUM
inlawrev-3463	602	6	f.3d	f.3d	NUM
inlawrev-3463	602	7	at	at	ADP
inlawrev-3463	602	8	939	939	NUM
inlawrev-3463	602	9	;	;	PUNCT
inlawrev-3463	602	10	see	see	VERB
inlawrev-3463	602	11	also	also	ADV
inlawrev-3463	602	12	barry	barry	PROPN
inlawrev-3463	602	13	,	,	PUNCT
inlawrev-3463	602	14	supra	supra	PROPN
inlawrev-3463	602	15	note	note	NOUN
inlawrev-3463	602	16	5	5	NUM
inlawrev-3463	602	17	,	,	PUNCT
inlawrev-3463	602	18	at	at	ADP
inlawrev-3463	602	19	761	761	NUM
inlawrev-3463	602	20	(	(	PUNCT
inlawrev-3463	602	21	the	the	DET
inlawrev-3463	602	22	"	"	PUNCT
inlawrev-3463	602	23	state	state	NOUN
inlawrev-3463	602	24	of	of	ADP
inlawrev-3463	602	25	the	the	DET
inlawrev-3463	602	26	law	law	NOUN
inlawrev-3463	602	27	has	have	AUX
inlawrev-3463	602	28	arrived	arrive	VERB
inlawrev-3463	602	29	to	to	ADP
inlawrev-3463	602	30	a	a	DET
inlawrev-3463	602	31	point	point	NOUN
inlawrev-3463	602	32	where	where	SCONJ
inlawrev-3463	602	33	voluntary	voluntary	ADJ
inlawrev-3463	602	34	disclosure	disclosure	NOUN
inlawrev-3463	602	35	is	be	AUX
inlawrev-3463	602	36	mandatory	mandatory	ADJ
inlawrev-3463	602	37	"	"	PUNCT
inlawrev-3463	602	38	)	)	PUNCT
inlawrev-3463	602	39	;	;	PUNCT
inlawrev-3463	602	40	jensen	jensen	PROPN
inlawrev-3463	602	41	,	,	PUNCT
inlawrev-3463	602	42	supra	supra	PROPN
inlawrev-3463	602	43	note	note	PROPN
inlawrev-3463	602	44	4	4	NUM
inlawrev-3463	602	45	,	,	PUNCT
inlawrev-3463	602	46	at	at	ADP
inlawrev-3463	602	47	1	1	NUM
inlawrev-3463	602	48	59	59	NUM
inlawrev-3463	602	49	(	(	PUNCT
inlawrev-3463	602	50	"	"	PUNCT
inlawrev-3463	602	51	courts	court	NOUN
inlawrev-3463	602	52	should	should	AUX
inlawrev-3463	602	53	continue	continue	VERB
inlawrev-3463	602	54	along	along	ADP
inlawrev-3463	602	55	the	the	DET
inlawrev-3463	602	56	path	path	NOUN
inlawrev-3463	602	57	ofseveral	ofseveral	ADJ
inlawrev-3463	602	58	recent	recent	ADJ
inlawrev-3463	602	59	circuit	circuit	NOUN
inlawrev-3463	602	60	and	and	CCONJ
inlawrev-3463	602	61	district	district	NOUN
inlawrev-3463	602	62	court	court	NOUN
inlawrev-3463	602	63	decisions	decision	NOUN
inlawrev-3463	602	64	toward	toward	ADP
inlawrev-3463	602	65	requiring	require	VERB
inlawrev-3463	602	66	increased	increase	VERB
inlawrev-3463	602	67	accountability	accountability	NOUN
inlawrev-3463	602	68	and	and	CCONJ
inlawrev-3463	602	69	disclosure	disclosure	NOUN
inlawrev-3463	602	70	from	from	ADP
inlawrev-3463	602	71	erisa	erisa	NOUN
inlawrev-3463	602	72	employers	employer	NOUN
inlawrev-3463	602	73	.	.	PUNCT
inlawrev-3463	602	74	.	.	PUNCT
inlawrev-3463	602	75	.	.	PUNCT
inlawrev-3463	602	76	.	.	PUNCT
inlawrev-3463	603	1	"	"	PUNCT
inlawrev-3463	603	2	)	)	PUNCT
inlawrev-3463	603	3	.	.	PUNCT
inlawrev-3463	604	1	2001	2001	NUM
inlawrev-3463	604	2	]	]	PUNCT
inlawrev-3463	604	3	erisa	erisa	NOUN
inlawrev-3463	604	4	disclosure	disclosure	NOUN
inlawrev-3463	604	5	decisions	decision	NOUN
inlawrev-3463	604	6	521	521	NUM
inlawrev-3463	604	7	the	the	DET
inlawrev-3463	604	8	panel	panel	NOUN
inlawrev-3463	604	9	's	's	PART
inlawrev-3463	604	10	approach	approach	NOUN
inlawrev-3463	604	11	in	in	ADP
inlawrev-3463	604	12	bins	bin	NOUN
inlawrev-3463	604	13	would	would	AUX
inlawrev-3463	604	14	impose	impose	VERB
inlawrev-3463	604	15	an	an	DET
inlawrev-3463	604	16	affirmative	affirmative	ADJ
inlawrev-3463	604	17	duty	duty	NOUN
inlawrev-3463	604	18	on	on	ADP
inlawrev-3463	604	19	employers	employer	NOUN
inlawrev-3463	604	20	to	to	PART
inlawrev-3463	604	21	voluntarily	voluntarily	ADV
inlawrev-3463	604	22	disclose	disclose	VERB
inlawrev-3463	604	23	information	information	NOUN
inlawrev-3463	604	24	to	to	ADP
inlawrev-3463	604	25	participants	participant	NOUN
inlawrev-3463	604	26	with	with	ADP
inlawrev-3463	604	27	no	no	DET
inlawrev-3463	604	28	apparent	apparent	ADJ
inlawrev-3463	604	29	reservation	reservation	NOUN
inlawrev-3463	604	30	.	.	PUNCT
inlawrev-3463	605	1	there	there	PRON
inlawrev-3463	605	2	is	be	VERB
inlawrev-3463	605	3	nothing	nothing	PRON
inlawrev-3463	605	4	in	in	ADP
inlawrev-3463	605	5	erisa	erisa	NOUN
inlawrev-3463	605	6	however	however	ADV
inlawrev-3463	605	7	that	that	SCONJ
inlawrev-3463	605	8	demands	demand	VERB
inlawrev-3463	605	9	that	that	SCONJ
inlawrev-3463	605	10	an	an	DET
inlawrev-3463	605	11	employer	employer	NOUN
inlawrev-3463	605	12	's	's	PART
inlawrev-3463	605	13	fiduciary	fiduciary	ADJ
inlawrev-3463	605	14	duty	duty	NOUN
inlawrev-3463	605	15	rise	rise	NOUN
inlawrev-3463	605	16	to	to	ADP
inlawrev-3463	605	17	the	the	DET
inlawrev-3463	605	18	level	level	NOUN
inlawrev-3463	605	19	requested	request	VERB
inlawrev-3463	605	20	by	by	ADP
inlawrev-3463	605	21	the	the	DET
inlawrev-3463	605	22	panel	panel	NOUN
inlawrev-3463	605	23	in	in	ADP
inlawrev-3463	605	24	bins	bin	NOUN
inlawrev-3463	605	25	,	,	PUNCT
inlawrev-3463	605	26	nor	nor	CCONJ
inlawrev-3463	605	27	was	be	AUX
inlawrev-3463	605	28	it	it	PRON
inlawrev-3463	605	29	ever	ever	ADV
inlawrev-3463	605	30	the	the	DET
inlawrev-3463	605	31	intent	intent	NOUN
inlawrev-3463	605	32	of	of	ADP
inlawrev-3463	605	33	congress	congress	PROPN
inlawrev-3463	605	34	that	that	PRON
inlawrev-3463	605	35	erisa	erisa	NOUN
inlawrev-3463	605	36	create	create	VERB
inlawrev-3463	605	37	such	such	DET
inlawrev-3463	605	38	a	a	DET
inlawrev-3463	605	39	duty	duty	NOUN
inlawrev-3463	605	40	.	.	PUNCT
inlawrev-3463	606	1	rather	rather	ADV
inlawrev-3463	606	2	,	,	PUNCT
inlawrev-3463	606	3	the	the	DET
inlawrev-3463	606	4	sponsors	sponsor	NOUN
inlawrev-3463	606	5	of	of	ADP
inlawrev-3463	606	6	erisa	erisa	NOUN
inlawrev-3463	606	7	knew	know	VERB
inlawrev-3463	606	8	that	that	PRON
inlawrev-3463	606	9	to	to	PART
inlawrev-3463	606	10	place	place	VERB
inlawrev-3463	606	11	too	too	ADV
inlawrev-3463	606	12	heavy	heavy	ADJ
inlawrev-3463	606	13	a	a	DET
inlawrev-3463	606	14	burden	burden	NOUN
inlawrev-3463	606	15	on	on	ADP
inlawrev-3463	606	16	employers	employer	NOUN
inlawrev-3463	606	17	might	might	AUX
inlawrev-3463	606	18	result	result	VERB
inlawrev-3463	606	19	in	in	ADP
inlawrev-3463	606	20	companies	company	NOUN
inlawrev-3463	606	21	ceasing	cease	VERB
inlawrev-3463	606	22	to	to	PART
inlawrev-3463	606	23	provide	provide	VERB
inlawrev-3463	606	24	plans	plan	NOUN
inlawrev-3463	606	25	,	,	PUNCT
inlawrev-3463	606	26	thus	thus	ADV
inlawrev-3463	606	27	thwarting	thwart	VERB
inlawrev-3463	606	28	the	the	DET
inlawrev-3463	606	29	objective	objective	NOUN
inlawrev-3463	606	30	of	of	ADP
inlawrev-3463	606	31	having	have	VERB
inlawrev-3463	606	32	more	more	ADJ
inlawrev-3463	606	33	workers	worker	NOUN
inlawrev-3463	606	34	covered	cover	VERB
inlawrev-3463	606	35	by	by	ADP
inlawrev-3463	606	36	pension	pension	NOUN
inlawrev-3463	606	37	plans	plan	NOUN
inlawrev-3463	606	38	.	.	PUNCT
inlawrev-3463	607	1	164	164	NUM
inlawrev-3463	607	2	the	the	DET
inlawrev-3463	607	3	panel	panel	NOUN
inlawrev-3463	607	4	's	's	PART
inlawrev-3463	607	5	holding	holding	NOUN
inlawrev-3463	607	6	in	in	ADP
inlawrev-3463	607	7	bins	bin	NOUN
inlawrev-3463	607	8	represents	represent	VERB
inlawrev-3463	607	9	a	a	DET
inlawrev-3463	607	10	culmination	culmination	NOUN
inlawrev-3463	607	11	ofdisclosure	ofdisclosure	NOUN
inlawrev-3463	607	12	decisions	decision	NOUN
inlawrev-3463	607	13	made	make	VERB
inlawrev-3463	607	14	by	by	ADP
inlawrev-3463	607	15	the	the	DET
inlawrev-3463	607	16	courts	court	NOUN
inlawrev-3463	607	17	in	in	ADP
inlawrev-3463	607	18	the	the	DET
inlawrev-3463	607	19	years	year	NOUN
inlawrev-3463	607	20	since	since	SCONJ
inlawrev-3463	607	21	the	the	DET
inlawrev-3463	607	22	enactment	enactment	NOUN
inlawrev-3463	607	23	of	of	ADP
inlawrev-3463	607	24	erisa	erisa	NOUN
inlawrev-3463	607	25	.	.	PUNCT
inlawrev-3463	608	1	in	in	ADP
inlawrev-3463	608	2	arriving	arrive	VERB
inlawrev-3463	608	3	at	at	ADP
inlawrev-3463	608	4	its	its	PRON
inlawrev-3463	608	5	sweeping	sweeping	ADJ
inlawrev-3463	608	6	holding	holding	NOUN
inlawrev-3463	608	7	,	,	PUNCT
inlawrev-3463	608	8	the	the	DET
inlawrev-3463	608	9	ninth	ninth	ADJ
inlawrev-3463	608	10	circuit	circuit	NOUN
inlawrev-3463	608	11	panel	panel	NOUN
inlawrev-3463	608	12	reviewed	review	VERB
inlawrev-3463	608	13	the	the	DET
inlawrev-3463	608	14	rulings	ruling	NOUN
inlawrev-3463	608	15	of	of	ADP
inlawrev-3463	608	16	the	the	DET
inlawrev-3463	608	17	most	most	ADV
inlawrev-3463	608	18	significant	significant	ADJ
inlawrev-3463	608	19	circuit	circuit	NOUN
inlawrev-3463	608	20	court	court	NOUN
inlawrev-3463	608	21	decisions	decision	NOUN
inlawrev-3463	608	22	dealing	deal	VERB
inlawrev-3463	608	23	with	with	ADP
inlawrev-3463	608	24	the	the	DET
inlawrev-3463	608	25	disclosure	disclosure	NOUN
inlawrev-3463	608	26	issue	issue	NOUN
inlawrev-3463	608	27	.	.	PUNCT
inlawrev-3463	609	1	165	165	NUM
inlawrev-3463	609	2	for	for	ADP
inlawrev-3463	609	3	that	that	DET
inlawrev-3463	609	4	reason	reason	NOUN
inlawrev-3463	609	5	,	,	PUNCT
inlawrev-3463	609	6	as	as	ADV
inlawrev-3463	609	7	well	well	ADV
inlawrev-3463	609	8	as	as	ADP
inlawrev-3463	609	9	the	the	DET
inlawrev-3463	609	10	fact	fact	NOUN
inlawrev-3463	609	11	that	that	SCONJ
inlawrev-3463	609	12	the	the	DET
inlawrev-3463	609	13	arguments	argument	NOUN
inlawrev-3463	609	14	of	of	ADP
inlawrev-3463	609	15	the	the	DET
inlawrev-3463	609	16	panel	panel	NOUN
inlawrev-3463	609	17	in	in	ADP
inlawrev-3463	609	18	bins	bin	NOUN
inlawrev-3463	609	19	will	will	AUX
inlawrev-3463	609	20	likely	likely	ADV
inlawrev-3463	609	21	be	be	AUX
inlawrev-3463	609	22	reflected	reflect	VERB
inlawrev-3463	609	23	in	in	ADP
inlawrev-3463	609	24	future	future	ADJ
inlawrev-3463	609	25	disclosure	disclosure	NOUN
inlawrev-3463	609	26	cases	case	NOUN
inlawrev-3463	609	27	,	,	PUNCT
inlawrev-3463	609	28	it	it	PRON
inlawrev-3463	609	29	serves	serve	VERB
inlawrev-3463	609	30	as	as	ADP
inlawrev-3463	609	31	a	a	DET
inlawrev-3463	609	32	logical	logical	ADJ
inlawrev-3463	609	33	and	and	CCONJ
inlawrev-3463	609	34	convenient	convenient	ADJ
inlawrev-3463	609	35	vehicle	vehicle	NOUN
inlawrev-3463	609	36	for	for	ADP
inlawrev-3463	609	37	analysis	analysis	NOUN
inlawrev-3463	609	38	of	of	ADP
inlawrev-3463	609	39	erisa	erisa	NOUN
inlawrev-3463	609	40	's	's	PART
inlawrev-3463	609	41	fiduciary	fiduciary	ADJ
inlawrev-3463	609	42	and	and	CCONJ
inlawrev-3463	609	43	disclosure	disclosure	NOUN
inlawrev-3463	609	44	requirements	requirement	NOUN
inlawrev-3463	609	45	.	.	PUNCT
inlawrev-3463	610	1	a.	a.	PROPN
inlawrev-3463	610	2	fiduciary	fiduciary	PROPN
inlawrev-3463	610	3	duty	duty	PROPN
inlawrev-3463	610	4	the	the	DET
inlawrev-3463	610	5	ninth	ninth	ADJ
inlawrev-3463	610	6	circuit	circuit	NOUN
inlawrev-3463	610	7	panel	panel	NOUN
inlawrev-3463	610	8	in	in	ADP
inlawrev-3463	610	9	bins	bin	NOUN
inlawrev-3463	610	10	agreed	agree	VERB
inlawrev-3463	610	11	with	with	ADP
inlawrev-3463	610	12	the	the	DET
inlawrev-3463	610	13	fischer	fischer	PROPN
inlawrev-3463	610	14	ii	ii	PROPN
inlawrev-3463	610	15	"	"	PUNCT
inlawrev-3463	610	16	serious	serious	ADJ
inlawrev-3463	610	17	consideration	consideration	NOUN
inlawrev-3463	610	18	test	test	NOUN
inlawrev-3463	610	19	"	"	PUNCT
inlawrev-3463	610	20	as	as	ADP
inlawrev-3463	610	21	to	to	ADP
inlawrev-3463	610	22	when	when	SCONJ
inlawrev-3463	610	23	"	"	PUNCT
inlawrev-3463	610	24	information	information	NOUN
inlawrev-3463	610	25	about	about	ADP
inlawrev-3463	610	26	a	a	DET
inlawrev-3463	610	27	proposed	propose	VERB
inlawrev-3463	610	28	change	change	NOUN
inlawrev-3463	610	29	in	in	ADP
inlawrev-3463	610	30	benefits	benefit	NOUN
inlawrev-3463	610	31	becomes	become	VERB
inlawrev-3463	610	32	material	material	NOUN
inlawrev-3463	610	33	.	.	PUNCT
inlawrev-3463	610	34	"	"	PUNCT
inlawrev-3463	611	1	166	166	NUM
inlawrev-3463	611	2	the	the	DET
inlawrev-3463	611	3	panel	panel	NOUN
inlawrev-3463	611	4	disagreed	disagree	VERB
inlawrev-3463	611	5	,	,	PUNCT
inlawrev-3463	611	6	however	however	ADV
inlawrev-3463	611	7	,	,	PUNCT
inlawrev-3463	611	8	with	with	ADP
inlawrev-3463	611	9	the	the	DET
inlawrev-3463	611	10	fischer	fischer	PROPN
inlawrev-3463	611	11	ii	ii	PROPN
inlawrev-3463	611	12	characterization	characterization	NOUN
inlawrev-3463	611	13	that	that	SCONJ
inlawrev-3463	611	14	the	the	DET
inlawrev-3463	611	15	test	test	NOUN
inlawrev-3463	611	16	is	be	AUX
inlawrev-3463	611	17	a	a	DET
inlawrev-3463	611	18	compromise	compromise	NOUN
inlawrev-3463	611	19	between	between	ADP
inlawrev-3463	611	20	an	an	DET
inlawrev-3463	611	21	"	"	PUNCT
inlawrev-3463	611	22	employer	employer	NOUN
inlawrev-3463	611	23	's	's	PART
inlawrev-3463	611	24	role	role	NOUN
inlawrev-3463	611	25	as	as	ADP
inlawrev-3463	611	26	a	a	DET
inlawrev-3463	611	27	fiduciary	fiduciary	NOUN
inlawrev-3463	611	28	.	.	PUNCT
inlawrev-3463	611	29	.	.	PUNCT
inlawrev-3463	611	30	.	.	PUNCT
inlawrev-3463	612	1	and	and	CCONJ
inlawrev-3463	612	2	its	its	PRON
inlawrev-3463	612	3	role	role	NOUN
inlawrev-3463	612	4	as	as	ADP
inlawrev-3463	612	5	a	a	DET
inlawrev-3463	612	6	business	business	NOUN
inlawrev-3463	612	7	.	.	PUNCT
inlawrev-3463	612	8	"	"	PUNCT
inlawrev-3463	613	1	167	167	NUM
inlawrev-3463	613	2	in	in	ADP
inlawrev-3463	613	3	the	the	DET
inlawrev-3463	613	4	panel	panel	NOUN
inlawrev-3463	613	5	's	's	PART
inlawrev-3463	613	6	view	view	NOUN
inlawrev-3463	613	7	,	,	PUNCT
inlawrev-3463	613	8	there	there	PRON
inlawrev-3463	613	9	is	be	VERB
inlawrev-3463	613	10	no	no	DET
inlawrev-3463	613	11	room	room	NOUN
inlawrev-3463	613	12	for	for	ADP
inlawrev-3463	613	13	compromise	compromise	NOUN
inlawrev-3463	613	14	between	between	ADP
inlawrev-3463	613	15	these	these	DET
inlawrev-3463	613	16	roles	role	NOUN
inlawrev-3463	613	17	,	,	PUNCT
inlawrev-3463	613	18	and	and	CCONJ
inlawrev-3463	613	19	business	business	NOUN
inlawrev-3463	613	20	considerations	consideration	NOUN
inlawrev-3463	613	21	can	can	AUX
inlawrev-3463	613	22	not	not	PART
inlawrev-3463	613	23	be	be	AUX
inlawrev-3463	613	24	considered	consider	VERB
inlawrev-3463	613	25	with	with	ADP
inlawrev-3463	613	26	regard	regard	NOUN
inlawrev-3463	613	27	to	to	ADP
inlawrev-3463	613	28	communications	communication	NOUN
inlawrev-3463	613	29	to	to	ADP
inlawrev-3463	613	30	employees	employee	NOUN
inlawrev-3463	613	31	about	about	ADP
inlawrev-3463	613	32	proposed	propose	VERB
inlawrev-3463	613	33	changes	change	NOUN
inlawrev-3463	613	34	in	in	ADP
inlawrev-3463	613	35	benefits	benefit	NOUN
inlawrev-3463	613	36	.	.	PUNCT
inlawrev-3463	614	1	168	168	NUM
inlawrev-3463	614	2	as	as	SCONJ
inlawrev-3463	614	3	noted	note	VERB
inlawrev-3463	614	4	earlier	early	ADV
inlawrev-3463	614	5	,	,	PUNCT
inlawrev-3463	614	6	the	the	DET
inlawrev-3463	614	7	bins	bin	NOUN
inlawrev-3463	614	8	panel	panel	NOUN
inlawrev-3463	614	9	believed	believe	VERB
inlawrev-3463	614	10	its	its	PRON
inlawrev-3463	614	11	view	view	NOUN
inlawrev-3463	614	12	was	be	AUX
inlawrev-3463	614	13	compelled	compel	VERB
inlawrev-3463	614	14	by	by	ADP
inlawrev-3463	614	15	varity	varity	NOUN
inlawrev-3463	614	16	.	.	PUNCT
inlawrev-3463	615	1	bins	bin	NOUN
inlawrev-3463	615	2	adopted	adopt	VERB
inlawrev-3463	615	3	the	the	DET
inlawrev-3463	615	4	varity	varity	NOUN
inlawrev-3463	615	5	holding	hold	VERB
inlawrev-3463	615	6	that	that	SCONJ
inlawrev-3463	615	7	"	"	PUNCT
inlawrev-3463	615	8	making	make	VERB
inlawrev-3463	615	9	intentional	intentional	ADJ
inlawrev-3463	615	10	misrepresentations	misrepresentation	NOUN
inlawrev-3463	615	11	about	about	ADP
inlawrev-3463	615	12	the	the	DET
inlawrev-3463	615	13	future	future	NOUN
inlawrev-3463	615	14	of	of	ADP
inlawrev-3463	615	15	plan	plan	NOUN
inlawrev-3463	615	16	benefits	benefit	NOUN
inlawrev-3463	615	17	is	be	AUX
inlawrev-3463	615	18	an	an	DET
inlawrev-3463	615	19	act	act	NOUN
inlawrev-3463	615	20	of	of	ADP
inlawrev-3463	615	21	plan	plan	NOUN
inlawrev-3463	615	22	administration	administration	NOUN
inlawrev-3463	615	23	"	"	PUNCT
inlawrev-3463	615	24	and	and	CCONJ
inlawrev-3463	615	25	therefore	therefore	ADV
inlawrev-3463	615	26	a	a	DET
inlawrev-3463	615	27	fiduciary	fiduciary	ADJ
inlawrev-3463	615	28	act	act	NOUN
inlawrev-3463	615	29	,	,	PUNCT
inlawrev-3463	615	30	because	because	SCONJ
inlawrev-3463	615	31	to	to	PART
inlawrev-3463	615	32	deceive	deceive	VERB
inlawrev-3463	615	33	a	a	DET
inlawrev-3463	615	34	plan	plan	NOUN
inlawrev-3463	615	35	's	's	PART
inlawrev-3463	615	36	beneficiaries	beneficiary	NOUN
inlawrev-3463	615	37	in	in	ADP
inlawrev-3463	615	38	order	order	NOUN
inlawrev-3463	615	39	to	to	PART
inlawrev-3463	615	40	save	save	VERB
inlawrev-3463	615	41	the	the	DET
inlawrev-3463	615	42	employer	employer	NOUN
inlawrev-3463	615	43	money	money	NOUN
inlawrev-3463	615	44	is	be	AUX
inlawrev-3463	615	45	not	not	PART
inlawrev-3463	615	46	acting	act	VERB
inlawrev-3463	615	47	"	"	PUNCT
inlawrev-3463	615	48	solely	solely	ADV
inlawrev-3463	615	49	in	in	ADP
inlawrev-3463	615	50	the	the	DET
inlawrev-3463	615	51	interests	interest	NOUN
inlawrev-3463	615	52	of	of	ADP
inlawrev-3463	615	53	the	the	DET
inlawrev-3463	615	54	participants	participant	NOUN
inlawrev-3463	615	55	and	and	CCONJ
inlawrev-3463	615	56	beneficiaries	beneficiary	NOUN
inlawrev-3463	615	57	.	.	PUNCT
inlawrev-3463	615	58	"	"	PUNCT
inlawrev-3463	616	1	169	169	NUM
inlawrev-3463	616	2	however	however	ADV
inlawrev-3463	616	3	,	,	PUNCT
inlawrev-3463	616	4	in	in	ADP
inlawrev-3463	616	5	coming	come	VERB
inlawrev-3463	616	6	to	to	ADP
inlawrev-3463	616	7	its	its	PRON
inlawrev-3463	616	8	conclusion	conclusion	NOUN
inlawrev-3463	616	9	that	that	SCONJ
inlawrev-3463	616	10	varity	varity	NOUN
inlawrev-3463	616	11	's	's	PART
inlawrev-3463	616	12	interpretation	interpretation	NOUN
inlawrev-3463	616	13	oferisa	oferisa	NOUN
inlawrev-3463	616	14	's	's	PART
inlawrev-3463	616	15	fiduciary	fiduciary	ADJ
inlawrev-3463	616	16	duty	duty	NOUN
inlawrev-3463	616	17	compels	compel	VERB
inlawrev-3463	616	18	an	an	DET
inlawrev-3463	616	19	affirmative	affirmative	ADJ
inlawrev-3463	616	20	duty	duty	NOUN
inlawrev-3463	616	21	to	to	PART
inlawrev-3463	616	22	disclose	disclose	VERB
inlawrev-3463	616	23	future	future	ADJ
inlawrev-3463	616	24	plan	plan	NOUN
inlawrev-3463	616	25	benefits	benefit	NOUN
inlawrev-3463	616	26	,	,	PUNCT
inlawrev-3463	616	27	the	the	DET
inlawrev-3463	616	28	bins	bin	NOUN
inlawrev-3463	616	29	panel	panel	NOUN
inlawrev-3463	616	30	suggested	suggest	VERB
inlawrev-3463	616	31	a	a	DET
inlawrev-3463	616	32	very	very	ADV
inlawrev-3463	616	33	broad	broad	ADJ
inlawrev-3463	616	34	and	and	CCONJ
inlawrev-3463	616	35	expansive	expansive	ADJ
inlawrev-3463	616	36	164	164	NUM
inlawrev-3463	616	37	.	.	PUNCT
inlawrev-3463	617	1	see	see	VERB
inlawrev-3463	617	2	h.r	h.r	PROPN
inlawrev-3463	617	3	rep	rep	PROPN
inlawrev-3463	617	4	.	.	PROPN
inlawrev-3463	617	5	no	no	PROPN
inlawrev-3463	617	6	.	.	PROPN
inlawrev-3463	618	1	93	93	NUM
inlawrev-3463	618	2	-	-	SYM
inlawrev-3463	618	3	533	533	NUM
inlawrev-3463	618	4	,	,	PUNCT
inlawrev-3463	618	5	pt	pt	X
inlawrev-3463	618	6	.	.	PROPN
inlawrev-3463	618	7	1	1	NUM
inlawrev-3463	618	8	,	,	PUNCT
inlawrev-3463	618	9	at	at	ADP
inlawrev-3463	618	10	1	1	NUM
inlawrev-3463	618	11	(	(	PUNCT
inlawrev-3463	618	12	1974	1974	NUM
inlawrev-3463	618	13	)	)	PUNCT
inlawrev-3463	618	14	,	,	PUNCT
inlawrev-3463	618	15	reprinted	reprint	VERB
inlawrev-3463	618	16	in	in	ADP
inlawrev-3463	618	17	1	1	NUM
inlawrev-3463	618	18	974	974	NUM
inlawrev-3463	618	19	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
inlawrev-3463	618	20	.	.	PUNCT
inlawrev-3463	618	21	4639	4639	NUM
inlawrev-3463	618	22	,	,	PUNCT
inlawrev-3463	618	23	1973	1973	NUM
inlawrev-3463	618	24	wl	wl	NOUN
inlawrev-3463	618	25	12549	12549	NUM
inlawrev-3463	618	26	.	.	PUNCT
inlawrev-3463	619	1	but	but	CCONJ
inlawrev-3463	619	2	see	see	VERB
inlawrev-3463	619	3	lorraine	lorraine	PROPN
inlawrev-3463	619	4	a.	a.	PROPN
inlawrev-3463	619	5	schmall	schmall	PROPN
inlawrev-3463	619	6	,	,	PUNCT
inlawrev-3463	619	7	keeping	keep	VERB
inlawrev-3463	619	8	employer	employer	NOUN
inlawrev-3463	619	9	promises	promise	NOUN
inlawrev-3463	619	10	when	when	SCONJ
inlawrev-3463	619	11	relational	relational	ADJ
inlawrev-3463	619	12	incentives	incentive	NOUN
inlawrev-3463	619	13	no	no	ADV
inlawrev-3463	619	14	longer	long	ADV
inlawrev-3463	619	15	pertain	pertain	VERB
inlawrev-3463	619	16	:	:	PUNCT
inlawrev-3463	619	17	"	"	PUNCT
inlawrev-3463	619	18	right	right	ADJ
inlawrev-3463	619	19	sizing	sizing	NOUN
inlawrev-3463	619	20	"	"	PUNCT
inlawrev-3463	619	21	and	and	CCONJ
inlawrev-3463	619	22	employee	employee	NOUN
inlawrev-3463	619	23	benefits	benefit	NOUN
inlawrev-3463	619	24	,	,	PUNCT
inlawrev-3463	619	25	68	68	NUM
inlawrev-3463	619	26	geo	geo	PROPN
inlawrev-3463	619	27	.	.	PROPN
inlawrev-3463	619	28	wash	wash	PROPN
inlawrev-3463	619	29	.	.	PUNCT
inlawrev-3463	620	1	l.	l.	PROPN
inlawrev-3463	620	2	rev	rev	PROPN
inlawrev-3463	620	3	.	.	PROPN
inlawrev-3463	620	4	276	276	NUM
inlawrev-3463	620	5	,	,	PUNCT
inlawrev-3463	620	6	279	279	NUM
inlawrev-3463	620	7	(	(	PUNCT
inlawrev-3463	620	8	2000	2000	NUM
inlawrev-3463	620	9	)	)	PUNCT
inlawrev-3463	620	10	(	(	PUNCT
inlawrev-3463	620	11	claiming	claim	VERB
inlawrev-3463	620	12	the	the	DET
inlawrev-3463	620	13	complexity	complexity	NOUN
inlawrev-3463	620	14	oferisa	oferisa	NOUN
inlawrev-3463	620	15	has	have	AUX
inlawrev-3463	620	16	not	not	PART
inlawrev-3463	620	17	overly	overly	ADV
inlawrev-3463	620	18	deterred	deter	VERB
inlawrev-3463	620	19	employees	employee	NOUN
inlawrev-3463	620	20	from	from	ADP
inlawrev-3463	620	21	creating	create	VERB
inlawrev-3463	620	22	pension	pension	NOUN
inlawrev-3463	620	23	plans	plan	NOUN
inlawrev-3463	620	24	)	)	PUNCT
inlawrev-3463	620	25	.	.	PUNCT
inlawrev-3463	621	1	that	that	DET
inlawrev-3463	621	2	claim	claim	NOUN
inlawrev-3463	621	3	does	do	AUX
inlawrev-3463	621	4	not	not	PART
inlawrev-3463	621	5	square	square	VERB
inlawrev-3463	621	6	,	,	PUNCT
inlawrev-3463	621	7	however	however	ADV
inlawrev-3463	621	8	,	,	PUNCT
inlawrev-3463	621	9	with	with	ADP
inlawrev-3463	621	10	the	the	DET
inlawrev-3463	621	11	significant	significant	ADJ
inlawrev-3463	621	12	drop	drop	NOUN
inlawrev-3463	621	13	in	in	ADP
inlawrev-3463	621	14	defined	define	VERB
inlawrev-3463	621	15	benefit	benefit	NOUN
inlawrev-3463	621	16	plans	plan	NOUN
inlawrev-3463	621	17	that	that	PRON
inlawrev-3463	621	18	has	have	AUX
inlawrev-3463	621	19	occurred	occur	VERB
inlawrev-3463	621	20	in	in	ADP
inlawrev-3463	621	21	the	the	DET
inlawrev-3463	621	22	years	year	NOUN
inlawrev-3463	621	23	since	since	SCONJ
inlawrev-3463	621	24	erisa	erisa	NOUN
inlawrev-3463	621	25	was	be	AUX
inlawrev-3463	621	26	enacted	enact	VERB
inlawrev-3463	621	27	.	.	PUNCT
inlawrev-3463	622	1	1	1	NUM
inlawrev-3463	622	2	65	65	NUM
inlawrev-3463	622	3	.	.	PUNCT
inlawrev-3463	623	1	see	see	VERB
inlawrev-3463	623	2	bins	bin	NOUN
inlawrev-3463	623	3	,	,	PUNCT
inlawrev-3463	623	4	1	1	NUM
inlawrev-3463	623	5	89	89	NUM
inlawrev-3463	623	6	f.3d	f.3d	NUM
inlawrev-3463	623	7	at	at	ADP
inlawrev-3463	623	8	936	936	NUM
inlawrev-3463	623	9	-	-	SYM
inlawrev-3463	623	10	39	39	NUM
inlawrev-3463	623	11	.	.	PUNCT
inlawrev-3463	624	1	166	166	NUM
inlawrev-3463	624	2	.	.	PUNCT
inlawrev-3463	625	1	i	i	PRON
inlawrev-3463	625	2	d	d	PROPN
inlawrev-3463	625	3	at	at	ADP
inlawrev-3463	625	4	936	936	NUM
inlawrev-3463	625	5	.	.	PUNCT
inlawrev-3463	625	6	167	167	NUM
inlawrev-3463	625	7	.	.	PUNCT
inlawrev-3463	626	1	i	i	PRON
inlawrev-3463	626	2	d.	d.	PROPN
inlawrev-3463	626	3	168	168	NUM
inlawrev-3463	626	4	.	.	PUNCT
inlawrev-3463	627	1	see	see	VERB
inlawrev-3463	627	2	i	i	PRON
inlawrev-3463	627	3	d.	d.	PROPN
inlawrev-3463	627	4	169	169	NUM
inlawrev-3463	627	5	.	.	PUNCT
inlawrev-3463	628	1	i	i	PRON
inlawrev-3463	628	2	d.	d.	PROPN
inlawrev-3463	628	3	522	522	NUM
inlawrev-3463	628	4	indiana	indiana	PROPN
inlawrev-3463	628	5	law	law	PROPN
inlawrev-3463	628	6	review	review	NOUN
inlawrev-3463	629	1	[	[	X
inlawrev-3463	629	2	vol	vol	NOUN
inlawrev-3463	629	3	.	.	PUNCT
inlawrev-3463	630	1	34:501	34:501	NUM
inlawrev-3463	630	2	interpretation	interpretation	NOUN
inlawrev-3463	630	3	of	of	ADP
inlawrev-3463	630	4	the	the	DET
inlawrev-3463	630	5	fiduciary	fiduciary	ADJ
inlawrev-3463	630	6	duty	duty	NOUN
inlawrev-3463	630	7	outlined	outline	VERB
inlawrev-3463	630	8	in	in	ADP
inlawrev-3463	630	9	varity	varity	NOUN
inlawrev-3463	630	10	.	.	PUNCT
inlawrev-3463	631	1	m	m	VERB
inlawrev-3463	631	2	several	several	ADJ
inlawrev-3463	631	3	objections	objection	NOUN
inlawrev-3463	631	4	can	can	AUX
inlawrev-3463	631	5	be	be	AUX
inlawrev-3463	631	6	raised	raise	VERB
inlawrev-3463	631	7	to	to	ADP
inlawrev-3463	631	8	the	the	DET
inlawrev-3463	631	9	bins	bin	NOUN
inlawrev-3463	631	10	panel	panel	NOUN
inlawrev-3463	631	11	's	's	PART
inlawrev-3463	631	12	view	view	NOUN
inlawrev-3463	631	13	of	of	ADP
inlawrev-3463	631	14	an	an	DET
inlawrev-3463	631	15	employer	employer	NOUN
inlawrev-3463	631	16	's	's	PART
inlawrev-3463	631	17	fiduciary	fiduciary	ADJ
inlawrev-3463	631	18	duty	duty	NOUN
inlawrev-3463	631	19	under	under	ADP
inlawrev-3463	631	20	erisa	erisa	NOUN
inlawrev-3463	631	21	.	.	PUNCT
inlawrev-3463	632	1	first	first	ADV
inlawrev-3463	632	2	,	,	PUNCT
inlawrev-3463	632	3	erisa	erisa	NOUN
inlawrev-3463	632	4	itself	itself	PRON
inlawrev-3463	632	5	does	do	AUX
inlawrev-3463	632	6	not	not	PART
inlawrev-3463	632	7	mandate	mandate	VERB
inlawrev-3463	632	8	the	the	DET
inlawrev-3463	632	9	standard	standard	NOUN
inlawrev-3463	632	10	of	of	ADP
inlawrev-3463	632	11	fiduciary	fiduciary	ADJ
inlawrev-3463	632	12	duty	duty	NOUN
inlawrev-3463	632	13	prescribed	prescribe	VERB
inlawrev-3463	632	14	in	in	ADP
inlawrev-3463	632	15	bins	bin	NOUN
inlawrev-3463	632	16	.	.	PUNCT
inlawrev-3463	633	1	111	111	NUM
inlawrev-3463	633	2	rather	rather	ADV
inlawrev-3463	633	3	,	,	PUNCT
inlawrev-3463	633	4	a	a	DET
inlawrev-3463	633	5	reading	reading	NOUN
inlawrev-3463	633	6	of	of	ADP
inlawrev-3463	633	7	the	the	DET
inlawrev-3463	633	8	fiduciary	fiduciary	ADJ
inlawrev-3463	633	9	duty	duty	NOUN
inlawrev-3463	633	10	requirements	requirement	NOUN
inlawrev-3463	633	11	set	set	VERB
inlawrev-3463	633	12	forth	forth	ADP
inlawrev-3463	633	13	in	in	ADP
inlawrev-3463	633	14	erisa	erisa	NOUN
inlawrev-3463	633	15	demonstrates	demonstrate	VERB
inlawrev-3463	633	16	that	that	SCONJ
inlawrev-3463	633	17	the	the	DET
inlawrev-3463	633	18	duty	duty	NOUN
inlawrev-3463	633	19	is	be	AUX
inlawrev-3463	633	20	tied	tie	VERB
inlawrev-3463	633	21	very	very	ADV
inlawrev-3463	633	22	closely	closely	ADV
inlawrev-3463	633	23	to	to	ADP
inlawrev-3463	633	24	the	the	DET
inlawrev-3463	633	25	protection	protection	NOUN
inlawrev-3463	633	26	of	of	ADP
inlawrev-3463	633	27	existing	exist	VERB
inlawrev-3463	633	28	plan	plan	NOUN
inlawrev-3463	633	29	benefits	benefit	NOUN
inlawrev-3463	633	30	.	.	PUNCT
inlawrev-3463	634	1	172	172	NUM
inlawrev-3463	634	2	second	second	ADJ
inlawrev-3463	634	3	,	,	PUNCT
inlawrev-3463	634	4	the	the	DET
inlawrev-3463	634	5	bins	bin	NOUN
inlawrev-3463	634	6	view	view	NOUN
inlawrev-3463	634	7	disregards	disregard	VERB
inlawrev-3463	634	8	the	the	DET
inlawrev-3463	634	9	intent	intent	ADJ
inlawrev-3463	634	10	oferisa	oferisa	NOUN
inlawrev-3463	634	11	's	's	PART
inlawrev-3463	634	12	sponsors	sponsor	NOUN
inlawrev-3463	634	13	to	to	PART
inlawrev-3463	634	14	balance	balance	VERB
inlawrev-3463	634	15	the	the	DET
inlawrev-3463	634	16	needs	need	NOUN
inlawrev-3463	634	17	ofbusinesses	ofbusinesse	NOUN
inlawrev-3463	634	18	and	and	CCONJ
inlawrev-3463	634	19	employees	employee	NOUN
inlawrev-3463	634	20	as	as	SCONJ
inlawrev-3463	634	21	outlined	outline	VERB
inlawrev-3463	634	22	in	in	ADP
inlawrev-3463	634	23	the	the	DET
inlawrev-3463	634	24	legislative	legislative	ADJ
inlawrev-3463	634	25	history	history	NOUN
inlawrev-3463	634	26	.	.	PUNCT
inlawrev-3463	635	1	173	173	NUM
inlawrev-3463	635	2	finally	finally	ADV
inlawrev-3463	635	3	,	,	PUNCT
inlawrev-3463	635	4	the	the	DET
inlawrev-3463	635	5	supreme	supreme	PROPN
inlawrev-3463	635	6	court	court	PROPN
inlawrev-3463	635	7	's	's	PART
inlawrev-3463	635	8	decision	decision	NOUN
inlawrev-3463	635	9	in	in	ADP
inlawrev-3463	635	10	varity	varity	NOUN
inlawrev-3463	635	11	does	do	AUX
inlawrev-3463	635	12	not	not	PART
inlawrev-3463	635	13	dictate	dictate	VERB
inlawrev-3463	635	14	the	the	DET
inlawrev-3463	635	15	result	result	NOUN
inlawrev-3463	635	16	reached	reach	VERB
inlawrev-3463	635	17	by	by	ADP
inlawrev-3463	635	18	the	the	DET
inlawrev-3463	635	19	bins	bin	NOUN
inlawrev-3463	635	20	court	court	NOUN
inlawrev-3463	635	21	.	.	PUNCT
inlawrev-3463	636	1	in	in	ADP
inlawrev-3463	636	2	varity	varity	NOUN
inlawrev-3463	636	3	,	,	PUNCT
inlawrev-3463	636	4	information	information	NOUN
inlawrev-3463	636	5	was	be	AUX
inlawrev-3463	636	6	communicated	communicate	VERB
inlawrev-3463	636	7	to	to	ADP
inlawrev-3463	636	8	employees	employee	NOUN
inlawrev-3463	636	9	to	to	PART
inlawrev-3463	636	10	fraudulently	fraudulently	ADV
inlawrev-3463	636	11	induce	induce	VERB
inlawrev-3463	636	12	them	they	PRON
inlawrev-3463	636	13	to	to	PART
inlawrev-3463	636	14	accept	accept	VERB
inlawrev-3463	636	15	a	a	DET
inlawrev-3463	636	16	transfer	transfer	NOUN
inlawrev-3463	636	17	to	to	ADP
inlawrev-3463	636	18	another	another	DET
inlawrev-3463	636	19	company	company	NOUN
inlawrev-3463	636	20	that	that	PRON
inlawrev-3463	636	21	the	the	DET
inlawrev-3463	636	22	fiduciary	fiduciary	ADJ
inlawrev-3463	636	23	knew	know	VERB
inlawrev-3463	636	24	was	be	AUX
inlawrev-3463	636	25	insolvent	insolvent	ADJ
inlawrev-3463	636	26	,	,	PUNCT
inlawrev-3463	636	27	rather	rather	ADV
inlawrev-3463	636	28	than	than	SCONJ
inlawrev-3463	636	29	to	to	PART
inlawrev-3463	636	30	help	help	VERB
inlawrev-3463	636	31	them	they	PRON
inlawrev-3463	636	32	determine	determine	VERB
inlawrev-3463	636	33	whether	whether	SCONJ
inlawrev-3463	636	34	or	or	CCONJ
inlawrev-3463	636	35	not	not	PART
inlawrev-3463	636	36	to	to	PART
inlawrev-3463	636	37	stay	stay	VERB
inlawrev-3463	636	38	in	in	ADP
inlawrev-3463	636	39	a	a	DET
inlawrev-3463	636	40	plan	plan	NOUN
inlawrev-3463	636	41	.	.	PUNCT
inlawrev-3463	637	1	174	174	NUM
inlawrev-3463	637	2	the	the	DET
inlawrev-3463	637	3	employer	employer	NOUN
inlawrev-3463	637	4	's	's	PART
inlawrev-3463	637	5	actions	action	NOUN
inlawrev-3463	637	6	were	be	AUX
inlawrev-3463	637	7	an	an	DET
inlawrev-3463	637	8	affirmative	affirmative	ADJ
inlawrev-3463	637	9	misrepresentation	misrepresentation	NOUN
inlawrev-3463	637	10	and	and	CCONJ
inlawrev-3463	637	11	a	a	DET
inlawrev-3463	637	12	per	per	X
inlawrev-3463	637	13	se	se	X
inlawrev-3463	637	14	violation	violation	NOUN
inlawrev-3463	637	15	of	of	ADP
inlawrev-3463	637	16	erisa	erisa	PROPN
inlawrev-3463	637	17	's	's	PART
inlawrev-3463	637	18	"	"	PUNCT
inlawrev-3463	637	19	duty	duty	NOUN
inlawrev-3463	637	20	to	to	PART
inlawrev-3463	637	21	act	act	VERB
inlawrev-3463	637	22	solely	solely	ADV
inlawrev-3463	637	23	in	in	ADP
inlawrev-3463	637	24	the	the	DET
inlawrev-3463	637	25	interests	interest	NOUN
inlawrev-3463	637	26	of	of	ADP
inlawrev-3463	637	27	participants	participant	NOUN
inlawrev-3463	637	28	.	.	PUNCT
inlawrev-3463	637	29	"	"	PUNCT
inlawrev-3463	638	1	175	175	NUM
inlawrev-3463	638	2	the	the	DET
inlawrev-3463	638	3	decision	decision	NOUN
inlawrev-3463	638	4	therefore	therefore	ADV
inlawrev-3463	638	5	falls	fall	VERB
inlawrev-3463	638	6	squarely	squarely	ADV
inlawrev-3463	638	7	within	within	ADP
inlawrev-3463	638	8	the	the	DET
inlawrev-3463	638	9	purview	purview	NOUN
inlawrev-3463	638	10	of	of	ADP
inlawrev-3463	638	11	erisa	erisa	NOUN
inlawrev-3463	638	12	.	.	PUNCT
inlawrev-3463	639	1	176	176	NUM
inlawrev-3463	639	2	however	however	ADV
inlawrev-3463	639	3	,	,	PUNCT
inlawrev-3463	639	4	nothing	nothing	PRON
inlawrev-3463	639	5	in	in	ADP
inlawrev-3463	639	6	varityjustifies	varityjustifie	NOUN
inlawrev-3463	639	7	the	the	DET
inlawrev-3463	639	8	unprecedented	unprecedented	ADJ
inlawrev-3463	639	9	broad	broad	ADJ
inlawrev-3463	639	10	application	application	NOUN
inlawrev-3463	639	11	of	of	ADP
inlawrev-3463	639	12	this	this	DET
inlawrev-3463	639	13	duty	duty	NOUN
inlawrev-3463	639	14	in	in	ADP
inlawrev-3463	639	15	a	a	DET
inlawrev-3463	639	16	fact	fact	NOUN
inlawrev-3463	639	17	pattern	pattern	NOUN
inlawrev-3463	639	18	such	such	ADJ
inlawrev-3463	639	19	as	as	ADP
inlawrev-3463	639	20	that	that	PRON
inlawrev-3463	639	21	in	in	ADP
inlawrev-3463	639	22	bins	bin	NOUN
inlawrev-3463	639	23	.	.	PUNCT
inlawrev-3463	640	1	the	the	DET
inlawrev-3463	640	2	employee	employee	NOUN
inlawrev-3463	640	3	in	in	ADP
inlawrev-3463	640	4	bins	bin	NOUN
inlawrev-3463	640	5	had	have	AUX
inlawrev-3463	640	6	already	already	ADV
inlawrev-3463	640	7	made	make	VERB
inlawrev-3463	640	8	the	the	DET
inlawrev-3463	640	9	decision	decision	NOUN
inlawrev-3463	640	10	to	to	PART
inlawrev-3463	640	11	retire	retire	VERB
inlawrev-3463	640	12	,	,	PUNCT
inlawrev-3463	640	13	and	and	CCONJ
inlawrev-3463	640	14	there	there	PRON
inlawrev-3463	640	15	was	be	VERB
inlawrev-3463	640	16	no	no	DET
inlawrev-3463	640	17	question	question	NOUN
inlawrev-3463	640	18	about	about	ADP
inlawrev-3463	640	19	the	the	DET
inlawrev-3463	640	20	benefits	benefit	NOUN
inlawrev-3463	640	21	due	due	ADJ
inlawrev-3463	640	22	him	he	PRON
inlawrev-3463	640	23	or	or	CCONJ
inlawrev-3463	640	24	about	about	ADP
inlawrev-3463	640	25	whether	whether	SCONJ
inlawrev-3463	640	26	he	he	PRON
inlawrev-3463	640	27	would	would	AUX
inlawrev-3463	640	28	be	be	AUX
inlawrev-3463	640	29	paid	pay	VERB
inlawrev-3463	640	30	those	those	DET
inlawrev-3463	640	31	benefits	benefit	NOUN
inlawrev-3463	640	32	.	.	PUNCT
inlawrev-3463	641	1	177	177	NUM
inlawrev-3463	641	2	bins	bin	NOUN
inlawrev-3463	641	3	was	be	AUX
inlawrev-3463	641	4	simply	simply	ADV
inlawrev-3463	641	5	trying	try	VERB
inlawrev-3463	641	6	to	to	PART
inlawrev-3463	641	7	determine	determine	VERB
inlawrev-3463	641	8	whether	whether	SCONJ
inlawrev-3463	641	9	a	a	DET
inlawrev-3463	641	10	"	"	PUNCT
inlawrev-3463	641	11	better	well	ADJ
inlawrev-3463	641	12	deal	deal	NOUN
inlawrev-3463	641	13	"	"	PUNCT
inlawrev-3463	641	14	might	might	AUX
inlawrev-3463	641	15	be	be	AUX
inlawrev-3463	641	16	forthcoming	forthcoming	ADJ
inlawrev-3463	641	17	if	if	SCONJ
inlawrev-3463	641	18	he	he	PRON
inlawrev-3463	641	19	delayed	delay	VERB
inlawrev-3463	641	20	his	his	PRON
inlawrev-3463	641	21	retirement	retirement	NOUN
inlawrev-3463	641	22	.	.	PUNCT
inlawrev-3463	642	1	his	his	PRON
inlawrev-3463	642	2	position	position	NOUN
inlawrev-3463	642	3	bears	bear	VERB
inlawrev-3463	642	4	little	little	ADJ
inlawrev-3463	642	5	resemblance	resemblance	NOUN
inlawrev-3463	642	6	to	to	ADP
inlawrev-3463	642	7	that	that	DET
inlawrev-3463	642	8	ofthe	ofthe	ADJ
inlawrev-3463	642	9	plaintiffs	plaintiff	NOUN
inlawrev-3463	642	10	in	in	ADP
inlawrev-3463	642	11	varity	varity	NOUN
inlawrev-3463	642	12	,	,	PUNCT
inlawrev-3463	642	13	or	or	CCONJ
inlawrev-3463	642	14	to	to	ADP
inlawrev-3463	642	15	that	that	PRON
inlawrev-3463	642	16	in	in	ADP
inlawrev-3463	642	17	other	other	ADJ
inlawrev-3463	642	18	cases	case	NOUN
inlawrev-3463	642	19	where	where	SCONJ
inlawrev-3463	642	20	an	an	DET
inlawrev-3463	642	21	employee	employee	NOUN
inlawrev-3463	642	22	seeks	seek	VERB
inlawrev-3463	642	23	information	information	NOUN
inlawrev-3463	642	24	to	to	PART
inlawrev-3463	642	25	assist	assist	VERB
inlawrev-3463	642	26	in	in	ADP
inlawrev-3463	642	27	making	make	VERB
inlawrev-3463	642	28	benefit	benefit	NOUN
inlawrev-3463	642	29	decisions	decision	NOUN
inlawrev-3463	642	30	related	relate	VERB
inlawrev-3463	642	31	to	to	ADP
inlawrev-3463	642	32	benefits	benefit	NOUN
inlawrev-3463	642	33	already	already	ADV
inlawrev-3463	642	34	in	in	ADP
inlawrev-3463	642	35	existence	existence	NOUN
inlawrev-3463	642	36	.	.	PUNCT
inlawrev-3463	643	1	178	178	NUM
inlawrev-3463	643	2	simply	simply	ADV
inlawrev-3463	643	3	stated	state	VERB
inlawrev-3463	643	4	,	,	PUNCT
inlawrev-3463	643	5	in	in	ADP
inlawrev-3463	643	6	one	one	NUM
inlawrev-3463	643	7	case	case	NOUN
inlawrev-3463	643	8	a	a	DET
inlawrev-3463	643	9	participant	participant	NOUN
inlawrev-3463	643	10	is	be	AUX
inlawrev-3463	643	11	attempting	attempt	VERB
inlawrev-3463	643	12	to	to	PART
inlawrev-3463	643	13	protect	protect	VERB
inlawrev-3463	643	14	his	his	PRON
inlawrev-3463	643	15	existing	exist	VERB
inlawrev-3463	643	16	rights	right	NOUN
inlawrev-3463	643	17	to	to	ADP
inlawrev-3463	643	18	benefits	benefit	NOUN
inlawrev-3463	643	19	,	,	PUNCT
inlawrev-3463	643	20	which	which	PRON
inlawrev-3463	643	21	falls	fall	VERB
inlawrev-3463	643	22	within	within	ADP
inlawrev-3463	643	23	the	the	DET
inlawrev-3463	643	24	purposes	purpose	NOUN
inlawrev-3463	643	25	of	of	ADP
inlawrev-3463	643	26	erisa	erisa	NOUN
inlawrev-3463	643	27	,	,	PUNCT
inlawrev-3463	643	28	and	and	CCONJ
inlawrev-3463	643	29	in	in	ADP
inlawrev-3463	643	30	the	the	DET
inlawrev-3463	643	31	other	other	ADJ
inlawrev-3463	643	32	case	case	NOUN
inlawrev-3463	643	33	the	the	DET
inlawrev-3463	643	34	participant	participant	NOUN
inlawrev-3463	643	35	is	be	AUX
inlawrev-3463	643	36	trying	try	VERB
inlawrev-3463	643	37	to	to	PART
inlawrev-3463	643	38	use	use	VERB
inlawrev-3463	643	39	the	the	DET
inlawrev-3463	643	40	act	act	NOUN
inlawrev-3463	643	41	to	to	PART
inlawrev-3463	643	42	gain	gain	VERB
inlawrev-3463	643	43	a	a	DET
inlawrev-3463	643	44	greater	great	ADJ
inlawrev-3463	643	45	future	future	ADJ
inlawrev-3463	643	46	benefit	benefit	NOUN
inlawrev-3463	643	47	than	than	SCONJ
inlawrev-3463	643	48	he	he	PRON
inlawrev-3463	643	49	has	have	AUX
inlawrev-3463	643	50	neither	neither	CCONJ
inlawrev-3463	643	51	earned	earn	VERB
inlawrev-3463	643	52	nor	nor	CCONJ
inlawrev-3463	643	53	was	be	AUX
inlawrev-3463	643	54	promised	promise	VERB
inlawrev-3463	643	55	.	.	PUNCT
inlawrev-3463	644	1	the	the	DET
inlawrev-3463	644	2	bins	bin	NOUN
inlawrev-3463	644	3	court	court	NOUN
inlawrev-3463	644	4	's	's	PART
inlawrev-3463	644	5	view	view	NOUN
inlawrev-3463	644	6	ofbusiness	ofbusiness	NOUN
inlawrev-3463	644	7	needs	need	NOUN
inlawrev-3463	644	8	versus	versus	ADP
inlawrev-3463	644	9	disclosure	disclosure	NOUN
inlawrev-3463	644	10	requirements	requirement	NOUN
inlawrev-3463	644	11	is	be	AUX
inlawrev-3463	644	12	in	in	ADP
inlawrev-3463	644	13	direct	direct	ADJ
inlawrev-3463	644	14	conflict	conflict	NOUN
inlawrev-3463	644	15	with	with	ADP
inlawrev-3463	644	16	the	the	DET
inlawrev-3463	644	17	supreme	supreme	PROPN
inlawrev-3463	644	18	court	court	PROPN
inlawrev-3463	644	19	and	and	CCONJ
inlawrev-3463	644	20	most	most	ADJ
inlawrev-3463	644	21	other	other	ADJ
inlawrev-3463	644	22	circuits	circuit	NOUN
inlawrev-3463	644	23	'	'	PART
inlawrev-3463	644	24	recognition	recognition	NOUN
inlawrev-3463	644	25	of	of	ADP
inlawrev-3463	644	26	congress	congress	PROPN
inlawrev-3463	644	27	'	'	PART
inlawrev-3463	644	28	intent	intent	NOUN
inlawrev-3463	644	29	to	to	PART
inlawrev-3463	644	30	balance	balance	VERB
inlawrev-3463	644	31	the	the	DET
inlawrev-3463	644	32	tensions	tension	NOUN
inlawrev-3463	644	33	between	between	ADP
inlawrev-3463	644	34	business	business	NOUN
inlawrev-3463	644	35	and	and	CCONJ
inlawrev-3463	644	36	the	the	DET
inlawrev-3463	644	37	protection	protection	NOUN
inlawrev-3463	644	38	of	of	ADP
inlawrev-3463	644	39	170	170	NUM
inlawrev-3463	644	40	.	.	PUNCT
inlawrev-3463	645	1	see	see	VERB
inlawrev-3463	645	2	i	i	PRON
inlawrev-3463	645	3	d.	d.	PROPN
inlawrev-3463	645	4	171	171	NUM
inlawrev-3463	645	5	.	.	PUNCT
inlawrev-3463	646	1	seeacostav	seeacostav	PROPN
inlawrev-3463	646	2	.	.	PUNCT
inlawrev-3463	647	1	pac	pac	PROPN
inlawrev-3463	647	2	.	.	PROPN
inlawrev-3463	647	3	enters	enter	NOUN
inlawrev-3463	647	4	.	.	PUNCT
inlawrev-3463	648	1	,	,	PUNCT
inlawrev-3463	648	2	950	950	NUM
inlawrev-3463	648	3	f.2d	f.2d	ADP
inlawrev-3463	648	4	611	611	NUM
inlawrev-3463	648	5	(	(	PUNCT
inlawrev-3463	648	6	9th	9th	ADJ
inlawrev-3463	648	7	cir	cir	NOUN
inlawrev-3463	648	8	.	.	PUNCT
inlawrev-3463	649	1	1991);portov	1991);portov	X
inlawrev-3463	649	2	.	.	PUNCT
inlawrev-3463	650	1	armco	armco	PROPN
inlawrev-3463	650	2	,	,	PUNCT
inlawrev-3463	650	3	inc	inc	PROPN
inlawrev-3463	650	4	,	,	PUNCT
inlawrev-3463	650	5	825	825	NUM
inlawrev-3463	650	6	f.2d	f.2d	NOUN
inlawrev-3463	650	7	1274	1274	NUM
inlawrev-3463	650	8	,	,	PUNCT
inlawrev-3463	650	9	1276	1276	NUM
inlawrev-3463	650	10	(	(	PUNCT
inlawrev-3463	650	11	8th	8th	ADJ
inlawrev-3463	650	12	cir	cir	NOUN
inlawrev-3463	650	13	.	.	PUNCT
inlawrev-3463	650	14	1987	1987	NUM
inlawrev-3463	650	15	)	)	PUNCT
inlawrev-3463	650	16	.	.	PUNCT
inlawrev-3463	651	1	172	172	X
inlawrev-3463	651	2	.	.	PUNCT
inlawrev-3463	652	1	see	see	VERB
inlawrev-3463	652	2	29	29	NUM
inlawrev-3463	652	3	u.s.c	u.s.c	ADJ
inlawrev-3463	652	4	.	.	PUNCT
inlawrev-3463	653	1	§	§	PROPN
inlawrev-3463	653	2	1	1	NUM
inlawrev-3463	653	3	104	104	NUM
inlawrev-3463	653	4	(	(	PUNCT
inlawrev-3463	653	5	1999	1999	NUM
inlawrev-3463	653	6	)	)	PUNCT
inlawrev-3463	653	7	.	.	PUNCT
inlawrev-3463	654	1	173	173	NUM
inlawrev-3463	654	2	.	.	PUNCT
inlawrev-3463	655	1	seeh.r	seeh.r	PROPN
inlawrev-3463	655	2	.	.	PUNCT
inlawrev-3463	656	1	rep	rep	PROPN
inlawrev-3463	656	2	.	.	PROPN
inlawrev-3463	656	3	no	no	INTJ
inlawrev-3463	656	4	.	.	PROPN
inlawrev-3463	657	1	93	93	NUM
inlawrev-3463	657	2	-	-	SYM
inlawrev-3463	657	3	533	533	NUM
inlawrev-3463	657	4	,	,	PUNCT
inlawrev-3463	657	5	pt	pt	X
inlawrev-3463	657	6	.	.	PROPN
inlawrev-3463	657	7	1	1	NUM
inlawrev-3463	657	8	,	,	PUNCT
inlawrev-3463	657	9	at	at	ADP
inlawrev-3463	657	10	1	1	NUM
inlawrev-3463	657	11	(	(	PUNCT
inlawrev-3463	657	12	1974	1974	NUM
inlawrev-3463	657	13	)	)	PUNCT
inlawrev-3463	657	14	,	,	PUNCT
inlawrev-3463	657	15	reprintedin	reprintedin	VERB
inlawrev-3463	657	16	1974	1974	NUM
inlawrev-3463	657	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	657	18	.	.	PUNCT
inlawrev-3463	657	19	4639	4639	NUM
inlawrev-3463	657	20	,	,	PUNCT
inlawrev-3463	657	21	1973	1973	NUM
inlawrev-3463	657	22	wl	wl	SYM
inlawrev-3463	657	23	12549	12549	NUM
inlawrev-3463	657	24	.	.	PUNCT
inlawrev-3463	658	1	174	174	NUM
inlawrev-3463	658	2	.	.	PUNCT
inlawrev-3463	659	1	see	see	VERB
inlawrev-3463	659	2	varity	varity	PROPN
inlawrev-3463	659	3	corp	corp	PROPN
inlawrev-3463	659	4	.	.	PROPN
inlawrev-3463	660	1	v.	v.	PROPN
inlawrev-3463	660	2	howe	howe	PROPN
inlawrev-3463	660	3	,	,	PUNCT
inlawrev-3463	660	4	516	516	NUM
inlawrev-3463	660	5	u.s	u.s	PROPN
inlawrev-3463	660	6	.	.	PROPN
inlawrev-3463	660	7	489	489	NUM
inlawrev-3463	660	8	,	,	PUNCT
inlawrev-3463	660	9	494	494	NUM
inlawrev-3463	660	10	(	(	PUNCT
inlawrev-3463	660	11	1996	1996	NUM
inlawrev-3463	660	12	)	)	PUNCT
inlawrev-3463	660	13	.	.	PUNCT
inlawrev-3463	661	1	175	175	NUM
inlawrev-3463	661	2	.	.	PUNCT
inlawrev-3463	662	1	i	i	PRON
inlawrev-3463	662	2	d.	d.	PROPN
inlawrev-3463	662	3	at	at	ADP
inlawrev-3463	662	4	494	494	NUM
inlawrev-3463	662	5	.	.	PUNCT
inlawrev-3463	663	1	see	see	VERB
inlawrev-3463	663	2	also	also	ADV
inlawrev-3463	663	3	29	29	NUM
inlawrev-3463	663	4	u.s.c	u.s.c	ADJ
inlawrev-3463	663	5	.	.	PUNCT
inlawrev-3463	664	1	§	§	PROPN
inlawrev-3463	664	2	1	1	NUM
inlawrev-3463	664	3	104	104	NUM
inlawrev-3463	664	4	(	(	PUNCT
inlawrev-3463	664	5	1999	1999	NUM
inlawrev-3463	664	6	)	)	PUNCT
inlawrev-3463	664	7	.	.	PUNCT
inlawrev-3463	665	1	176	176	NUM
inlawrev-3463	665	2	.	.	PUNCT
inlawrev-3463	666	1	see	see	VERB
inlawrev-3463	666	2	29	29	NUM
inlawrev-3463	666	3	u.s.c	u.s.c	ADJ
inlawrev-3463	666	4	.	.	PUNCT
inlawrev-3463	667	1	§	§	PROPN
inlawrev-3463	667	2	1001	1001	NUM
inlawrev-3463	667	3	(	(	PUNCT
inlawrev-3463	667	4	1999	1999	NUM
inlawrev-3463	667	5	)	)	PUNCT
inlawrev-3463	667	6	;	;	PUNCT
inlawrev-3463	667	7	dade	dade	PROPN
inlawrev-3463	667	8	v.	v.	ADP
inlawrev-3463	667	9	n.	n.	PROPN
inlawrev-3463	667	10	am	am	PROPN
inlawrev-3463	667	11	.	.	PUNCT
inlawrev-3463	668	1	philips	philips	PROPN
inlawrev-3463	668	2	corp	corp	PROPN
inlawrev-3463	668	3	.	.	PROPN
inlawrev-3463	668	4	,	,	PUNCT
inlawrev-3463	668	5	68	68	NUM
inlawrev-3463	668	6	f.3d	f.3d	NUM
inlawrev-3463	668	7	1558	1558	NUM
inlawrev-3463	668	8	,	,	PUNCT
inlawrev-3463	668	9	1562	1562	NUM
inlawrev-3463	668	10	(	(	PUNCT
inlawrev-3463	668	11	3d	3d	PROPN
inlawrev-3463	668	12	cir	cir	NOUN
inlawrev-3463	668	13	.	.	PROPN
inlawrev-3463	668	14	1995	1995	NUM
inlawrev-3463	668	15	)	)	PUNCT
inlawrev-3463	668	16	(	(	PUNCT
inlawrev-3463	668	17	"	"	PUNCT
inlawrev-3463	668	18	congress	congress	PROPN
inlawrev-3463	668	19	'	'	PART
inlawrev-3463	668	20	chief	chief	ADJ
inlawrev-3463	668	21	purpose	purpose	NOUN
inlawrev-3463	668	22	in	in	ADP
inlawrev-3463	668	23	enacting	enact	VERB
inlawrev-3463	668	24	[	[	PUNCT
inlawrev-3463	668	25	erisa	erisa	NOUN
inlawrev-3463	668	26	]	]	PUNCT
inlawrev-3463	668	27	was	be	AUX
inlawrev-3463	668	28	to	to	PART
inlawrev-3463	668	29	ensure	ensure	VERB
inlawrev-3463	668	30	workers	worker	NOUN
inlawrev-3463	668	31	receive	receive	VERB
inlawrev-3463	668	32	promised	promise	VERB
inlawrev-3463	668	33	pension	pension	NOUN
inlawrev-3463	668	34	benefits	benefit	NOUN
inlawrev-3463	668	35	.	.	PUNCT
inlawrev-3463	668	36	.	.	PUNCT
inlawrev-3463	668	37	.	.	PUNCT
inlawrev-3463	668	38	.	.	PUNCT
inlawrev-3463	669	1	"	"	PUNCT
inlawrev-3463	669	2	)	)	PUNCT
inlawrev-3463	669	3	.	.	PUNCT
inlawrev-3463	670	1	177	177	NUM
inlawrev-3463	670	2	.	.	PUNCT
inlawrev-3463	671	1	see	see	VERB
inlawrev-3463	671	2	bins	bin	NOUN
inlawrev-3463	671	3	v.	v.	ADP
inlawrev-3463	671	4	exxon	exxon	PROPN
inlawrev-3463	671	5	co.	co.	PROPN
inlawrev-3463	671	6	u.s.a	u.s.a	PROPN
inlawrev-3463	671	7	.	.	PROPN
inlawrev-3463	671	8	,	,	PUNCT
inlawrev-3463	671	9	189	189	NUM
inlawrev-3463	671	10	f.3d	f.3d	NUM
inlawrev-3463	671	11	929	929	NUM
inlawrev-3463	671	12	,	,	PUNCT
inlawrev-3463	671	13	93	93	NUM
inlawrev-3463	671	14	1	1	NUM
inlawrev-3463	671	15	-	-	SYM
inlawrev-3463	671	16	33	33	NUM
inlawrev-3463	671	17	(	(	PUNCT
inlawrev-3463	671	18	9th	9th	ADJ
inlawrev-3463	671	19	cir	cir	NOUN
inlawrev-3463	671	20	.	.	PUNCT
inlawrev-3463	671	21	!	!	PUNCT
inlawrev-3463	672	1	999	999	NUM
inlawrev-3463	672	2	)	)	PUNCT
inlawrev-3463	672	3	,	,	PUNCT
inlawrev-3463	672	4	rev	rev	AUX
inlawrev-3463	672	5	'd	'd	PROPN
inlawrev-3463	672	6	en	en	ADP
inlawrev-3463	672	7	banc	banc	PROPN
inlawrev-3463	672	8	220	220	NUM
inlawrev-3463	672	9	f.3d	f.3d	NUM
inlawrev-3463	672	10	1042	1042	NUM
inlawrev-3463	672	11	(	(	PUNCT
inlawrev-3463	672	12	9th	9th	ADJ
inlawrev-3463	672	13	cir	cir	NOUN
inlawrev-3463	672	14	.	.	PROPN
inlawrev-3463	672	15	2000	2000	NUM
inlawrev-3463	672	16	)	)	PUNCT
inlawrev-3463	672	17	.	.	PUNCT
inlawrev-3463	673	1	1	1	NUM
inlawrev-3463	673	2	78	78	NUM
inlawrev-3463	673	3	.	.	PUNCT
inlawrev-3463	674	1	see	see	VERB
inlawrev-3463	674	2	generally	generally	ADV
inlawrev-3463	674	3	bixler	bixler	PROPN
inlawrev-3463	674	4	v.	v.	ADP
inlawrev-3463	674	5	cent	cent	NOUN
inlawrev-3463	674	6	.	.	PUNCT
inlawrev-3463	675	1	pa	pa	PROPN
inlawrev-3463	675	2	.	.	PROPN
inlawrev-3463	676	1	teamsters	teamsters	PROPN
inlawrev-3463	676	2	health	health	PROPN
inlawrev-3463	676	3	&	&	CCONJ
inlawrev-3463	676	4	welfare	welfare	PROPN
inlawrev-3463	676	5	fund	fund	PROPN
inlawrev-3463	676	6	,	,	PUNCT
inlawrev-3463	676	7	1	1	NUM
inlawrev-3463	676	8	2	2	NUM
inlawrev-3463	676	9	f.3d	f.3d	NUM
inlawrev-3463	676	10	1	1	NUM
inlawrev-3463	676	11	292	292	NUM
inlawrev-3463	676	12	,	,	PUNCT
inlawrev-3463	676	13	1	1	NUM
inlawrev-3463	676	14	300	300	NUM
inlawrev-3463	676	15	(	(	PUNCT
inlawrev-3463	676	16	3d	3d	NUM
inlawrev-3463	676	17	cir	cir	NOUN
inlawrev-3463	676	18	.	.	PROPN
inlawrev-3463	676	19	1993	1993	NUM
inlawrev-3463	676	20	)	)	PUNCT
inlawrev-3463	677	1	;	;	PUNCT
inlawrev-3463	678	1	eddy	eddy	PROPN
inlawrev-3463	678	2	v.	v.	ADP
inlawrev-3463	678	3	colonial	colonial	ADJ
inlawrev-3463	678	4	life	life	NOUN
inlawrev-3463	678	5	ins	ins	PROPN
inlawrev-3463	678	6	.	.	PUNCT
inlawrev-3463	678	7	co.	co.	PROPN
inlawrev-3463	678	8	,	,	PUNCT
inlawrev-3463	678	9	919	919	NUM
inlawrev-3463	678	10	f.2d	f.2d	SYM
inlawrev-3463	678	11	747	747	NUM
inlawrev-3463	678	12	,	,	PUNCT
inlawrev-3463	678	13	750	750	NUM
inlawrev-3463	678	14	(	(	PUNCT
inlawrev-3463	678	15	d.c	d.c	PROPN
inlawrev-3463	678	16	.	.	PROPN
inlawrev-3463	678	17	cir	cir	PROPN
inlawrev-3463	678	18	.	.	PROPN
inlawrev-3463	678	19	1990	1990	NUM
inlawrev-3463	678	20	)	)	PUNCT
inlawrev-3463	678	21	.	.	PUNCT
inlawrev-3463	679	1	200	200	NUM
inlawrev-3463	679	2	1	1	NUM
inlawrev-3463	679	3	]	]	PUNCT
inlawrev-3463	679	4	erisa	erisa	NOUN
inlawrev-3463	679	5	disclosure	disclosure	NOUN
inlawrev-3463	679	6	decisions	decision	NOUN
inlawrev-3463	679	7	523	523	NUM
inlawrev-3463	679	8	plan	plan	VERB
inlawrev-3463	679	9	participants	participant	NOUN
inlawrev-3463	679	10	.	.	PUNCT
inlawrev-3463	680	1	179	179	NUM
inlawrev-3463	680	2	in	in	ADP
inlawrev-3463	680	3	fact	fact	NOUN
inlawrev-3463	680	4	,	,	PUNCT
inlawrev-3463	680	5	the	the	DET
inlawrev-3463	680	6	varity	varity	NOUN
inlawrev-3463	680	7	court	court	NOUN
inlawrev-3463	680	8	,	,	PUNCT
inlawrev-3463	680	9	which	which	PRON
inlawrev-3463	680	10	the	the	DET
inlawrev-3463	680	11	bins	bin	NOUN
inlawrev-3463	680	12	court	court	NOUN
inlawrev-3463	680	13	claims	claim	NOUN
inlawrev-3463	680	14	compels	compel	VERB
inlawrev-3463	680	15	its	its	PRON
inlawrev-3463	680	16	view	view	NOUN
inlawrev-3463	680	17	,	,	PUNCT
inlawrev-3463	680	18	recognized	recognize	VERB
inlawrev-3463	680	19	that	that	SCONJ
inlawrev-3463	680	20	:	:	PUNCT
inlawrev-3463	680	21	[	[	X
inlawrev-3463	680	22	cjourts	cjourt	NOUN
inlawrev-3463	680	23	may	may	AUX
inlawrev-3463	680	24	have	have	VERB
inlawrev-3463	680	25	to	to	PART
inlawrev-3463	680	26	take	take	VERB
inlawrev-3463	680	27	account	account	NOUN
inlawrev-3463	680	28	ofcompeting	ofcompete	VERB
inlawrev-3463	680	29	congressional	congressional	ADJ
inlawrev-3463	680	30	purposes	purpose	NOUN
inlawrev-3463	680	31	,	,	PUNCT
inlawrev-3463	680	32	such	such	ADJ
inlawrev-3463	680	33	as	as	ADP
inlawrev-3463	680	34	congress	congress	PROPN
inlawrev-3463	680	35	'	'	PART
inlawrev-3463	680	36	desire	desire	NOUN
inlawrev-3463	680	37	to	to	PART
inlawrev-3463	680	38	offer	offer	VERB
inlawrev-3463	680	39	employees	employee	NOUN
inlawrev-3463	680	40	enhanced	enhance	VERB
inlawrev-3463	680	41	protection	protection	NOUN
inlawrev-3463	680	42	for	for	ADP
inlawrev-3463	680	43	their	their	PRON
inlawrev-3463	680	44	benefits	benefit	NOUN
inlawrev-3463	680	45	,	,	PUNCT
inlawrev-3463	680	46	on	on	ADP
inlawrev-3463	680	47	the	the	DET
inlawrev-3463	680	48	one	one	NUM
inlawrev-3463	680	49	hand	hand	NOUN
inlawrev-3463	680	50	,	,	PUNCT
inlawrev-3463	680	51	and	and	CCONJ
inlawrev-3463	680	52	,	,	PUNCT
inlawrev-3463	680	53	on	on	ADP
inlawrev-3463	680	54	the	the	DET
inlawrev-3463	680	55	other	other	ADJ
inlawrev-3463	680	56	,	,	PUNCT
inlawrev-3463	680	57	its	its	PRON
inlawrev-3463	680	58	desire	desire	NOUN
inlawrev-3463	680	59	not	not	PART
inlawrev-3463	680	60	to	to	PART
inlawrev-3463	680	61	create	create	VERB
inlawrev-3463	680	62	a	a	DET
inlawrev-3463	680	63	system	system	NOUN
inlawrev-3463	680	64	that	that	PRON
inlawrev-3463	680	65	is	be	AUX
inlawrev-3463	680	66	so	so	ADV
inlawrev-3463	680	67	complex	complex	ADJ
inlawrev-3463	680	68	that	that	SCONJ
inlawrev-3463	680	69	administrative	administrative	ADJ
inlawrev-3463	680	70	costs	cost	NOUN
inlawrev-3463	680	71	,	,	PUNCT
inlawrev-3463	680	72	or	or	CCONJ
inlawrev-3463	680	73	litigation	litigation	NOUN
inlawrev-3463	680	74	expenses	expense	NOUN
inlawrev-3463	680	75	,	,	PUNCT
inlawrev-3463	680	76	unduly	unduly	ADV
inlawrev-3463	680	77	discourage	discourage	VERB
inlawrev-3463	680	78	employers	employer	NOUN
inlawrev-3463	680	79	from	from	ADP
inlawrev-3463	680	80	offering	offer	VERB
inlawrev-3463	680	81	welfare	welfare	NOUN
inlawrev-3463	680	82	benefit	benefit	NOUN
inlawrev-3463	680	83	plans	plan	NOUN
inlawrev-3463	680	84	in	in	ADP
inlawrev-3463	680	85	the	the	DET
inlawrev-3463	680	86	first	first	ADJ
inlawrev-3463	680	87	place	place	NOUN
inlawrev-3463	680	88	.	.	PUNCT
inlawrev-3463	681	1	180	180	NUM
inlawrev-3463	681	2	accordingly	accordingly	ADV
inlawrev-3463	681	3	,	,	PUNCT
inlawrev-3463	681	4	it	it	PRON
inlawrev-3463	681	5	does	do	AUX
inlawrev-3463	681	6	not	not	PART
inlawrev-3463	681	7	seem	seem	VERB
inlawrev-3463	681	8	that	that	SCONJ
inlawrev-3463	681	9	either	either	CCONJ
inlawrev-3463	681	10	varity	varity	NOUN
inlawrev-3463	681	11	or	or	CCONJ
inlawrev-3463	681	12	erisa	erisa	NOUN
inlawrev-3463	681	13	itself	itself	PRON
inlawrev-3463	681	14	compels	compel	VERB
inlawrev-3463	681	15	the	the	DET
inlawrev-3463	681	16	expansive	expansive	ADJ
inlawrev-3463	681	17	application	application	NOUN
inlawrev-3463	681	18	offiduciary	offiduciary	ADJ
inlawrev-3463	681	19	duty	duty	NOUN
inlawrev-3463	681	20	ofdisclosure	ofdisclosure	NOUN
inlawrev-3463	681	21	suggested	suggest	VERB
inlawrev-3463	681	22	by	by	ADP
inlawrev-3463	681	23	the	the	DET
inlawrev-3463	681	24	bins	bin	NOUN
inlawrev-3463	681	25	panel	panel	NOUN
inlawrev-3463	681	26	.	.	PUNCT
inlawrev-3463	682	1	b.	b.	PROPN
inlawrev-3463	682	2	affirmative	affirmative	PROPN
inlawrev-3463	682	3	duty	duty	PROPN
inlawrev-3463	682	4	to	to	PART
inlawrev-3463	682	5	disclose	disclose	VERB
inlawrev-3463	682	6	after	after	ADP
inlawrev-3463	682	7	reviewing	review	VERB
inlawrev-3463	682	8	the	the	DET
inlawrev-3463	682	9	disclosure	disclosure	NOUN
inlawrev-3463	682	10	decisions	decision	NOUN
inlawrev-3463	682	11	ofother	ofother	NOUN
inlawrev-3463	682	12	circuits	circuit	NOUN
inlawrev-3463	682	13	that	that	PRON
inlawrev-3463	682	14	have	have	AUX
inlawrev-3463	682	15	addressed	address	VERB
inlawrev-3463	682	16	the	the	DET
inlawrev-3463	682	17	fischer	fischer	PROPN
inlawrev-3463	682	18	//"serious	//"serious	ADJ
inlawrev-3463	682	19	consideration	consideration	NOUN
inlawrev-3463	682	20	test	test	NOUN
inlawrev-3463	682	21	,	,	PUNCT
inlawrev-3463	682	22	"	"	PUNCT
inlawrev-3463	682	23	the	the	DET
inlawrev-3463	682	24	bins	bin	NOUN
inlawrev-3463	682	25	panel	panel	NOUN
inlawrev-3463	682	26	summarized	summarize	VERB
inlawrev-3463	682	27	its	its	PRON
inlawrev-3463	682	28	view	view	NOUN
inlawrev-3463	682	29	ofthe	ofthe	NOUN
inlawrev-3463	682	30	test	test	NOUN
inlawrev-3463	682	31	:	:	PUNCT
inlawrev-3463	682	32	"	"	PUNCT
inlawrev-3463	682	33	the	the	DET
inlawrev-3463	682	34	core	core	NOUN
inlawrev-3463	682	35	inquiry	inquiry	NOUN
inlawrev-3463	682	36	must	must	AUX
inlawrev-3463	682	37	always	always	ADV
inlawrev-3463	682	38	be	be	AUX
inlawrev-3463	682	39	whether	whether	SCONJ
inlawrev-3463	682	40	the	the	DET
inlawrev-3463	682	41	employer	employer	NOUN
inlawrev-3463	682	42	has	have	AUX
inlawrev-3463	682	43	violated	violate	VERB
inlawrev-3463	682	44	its	its	PRON
inlawrev-3463	682	45	duty	duty	NOUN
inlawrev-3463	682	46	of	of	ADP
inlawrev-3463	682	47	loyalty	loyalty	NOUN
inlawrev-3463	682	48	to	to	PART
inlawrev-3463	682	49	plan	plan	VERB
inlawrev-3463	682	50	participants	participant	NOUN
inlawrev-3463	682	51	by	by	ADP
inlawrev-3463	682	52	failing	fail	VERB
inlawrev-3463	682	53	to	to	PART
inlawrev-3463	682	54	disclose	disclose	VERB
inlawrev-3463	682	55	material	material	NOUN
inlawrev-3463	682	56	information	information	NOUN
inlawrev-3463	682	57	,	,	PUNCT
inlawrev-3463	682	58	making	make	VERB
inlawrev-3463	682	59	misleading	misleading	ADJ
inlawrev-3463	682	60	statements	statement	NOUN
inlawrev-3463	682	61	,	,	PUNCT
inlawrev-3463	682	62	or	or	CCONJ
inlawrev-3463	682	63	otherwise	otherwise	ADV
inlawrev-3463	682	64	putting	put	VERB
inlawrev-3463	682	65	its	its	PRON
inlawrev-3463	682	66	business	business	NOUN
inlawrev-3463	682	67	goals	goal	NOUN
inlawrev-3463	682	68	ahead	ahead	ADV
inlawrev-3463	682	69	of	of	ADP
inlawrev-3463	682	70	usfiduciary	usfiduciary	ADJ
inlawrev-3463	682	71	obligations	obligation	NOUN
inlawrev-3463	682	72	"	"	PUNCT
inlawrev-3463	682	73	m	m	VERB
inlawrev-3463	682	74	the	the	DET
inlawrev-3463	682	75	panel	panel	NOUN
inlawrev-3463	682	76	then	then	ADV
inlawrev-3463	682	77	turned	turn	VERB
inlawrev-3463	682	78	to	to	ADP
inlawrev-3463	682	79	the	the	DET
inlawrev-3463	682	80	issue	issue	NOUN
inlawrev-3463	682	81	of	of	ADP
inlawrev-3463	682	82	whether	whether	SCONJ
inlawrev-3463	682	83	there	there	PRON
inlawrev-3463	682	84	is	be	VERB
inlawrev-3463	682	85	an	an	DET
inlawrev-3463	682	86	affirmative	affirmative	ADJ
inlawrev-3463	682	87	duty	duty	NOUN
inlawrev-3463	682	88	to	to	PART
inlawrev-3463	682	89	disclose	disclose	VERB
inlawrev-3463	682	90	information	information	NOUN
inlawrev-3463	682	91	,	,	PUNCT
inlawrev-3463	682	92	even	even	ADV
inlawrev-3463	682	93	when	when	SCONJ
inlawrev-3463	682	94	a	a	DET
inlawrev-3463	682	95	beneficiary	beneficiary	NOUN
inlawrev-3463	682	96	has	have	AUX
inlawrev-3463	682	97	made	make	VERB
inlawrev-3463	682	98	no	no	DET
inlawrev-3463	682	99	request	request	NOUN
inlawrev-3463	682	100	for	for	ADP
inlawrev-3463	682	101	information	information	NOUN
inlawrev-3463	682	102	.	.	PUNCT
inlawrev-3463	683	1	182	182	NUM
inlawrev-3463	684	1	the	the	DET
inlawrev-3463	684	2	bins	bin	NOUN
inlawrev-3463	684	3	panel	panel	NOUN
inlawrev-3463	684	4	began	begin	VERB
inlawrev-3463	684	5	by	by	ADP
inlawrev-3463	684	6	summarizing	summarize	VERB
inlawrev-3463	684	7	prior	prior	ADJ
inlawrev-3463	684	8	decisions	decision	NOUN
inlawrev-3463	684	9	in	in	ADP
inlawrev-3463	684	10	which	which	PRON
inlawrev-3463	684	11	courts	court	NOUN
inlawrev-3463	684	12	have	have	AUX
inlawrev-3463	684	13	indicated	indicate	VERB
inlawrev-3463	684	14	that	that	SCONJ
inlawrev-3463	684	15	an	an	DET
inlawrev-3463	684	16	affirmative	affirmative	ADJ
inlawrev-3463	684	17	duty	duty	NOUN
inlawrev-3463	684	18	to	to	PART
inlawrev-3463	684	19	volunteer	volunteer	VERB
inlawrev-3463	684	20	information	information	NOUN
inlawrev-3463	684	21	exists	exist	VERB
inlawrev-3463	684	22	.	.	PUNCT
inlawrev-3463	685	1	183	183	NUM
inlawrev-3463	685	2	as	as	SCONJ
inlawrev-3463	685	3	noted	note	VERB
inlawrev-3463	685	4	by	by	ADP
inlawrev-3463	685	5	the	the	DET
inlawrev-3463	685	6	court	court	NOUN
inlawrev-3463	685	7	,	,	PUNCT
inlawrev-3463	685	8	however	however	ADV
inlawrev-3463	685	9	,	,	PUNCT
inlawrev-3463	685	10	all	all	PRON
inlawrev-3463	685	11	of	of	ADP
inlawrev-3463	685	12	the	the	DET
inlawrev-3463	685	13	cases	case	NOUN
inlawrev-3463	685	14	cited	cite	VERB
inlawrev-3463	685	15	dealt	deal	VERB
inlawrev-3463	685	16	with	with	ADP
inlawrev-3463	685	17	considerably	considerably	ADV
inlawrev-3463	685	18	different	different	ADJ
inlawrev-3463	685	19	circumstances	circumstance	NOUN
inlawrev-3463	685	20	than	than	SCONJ
inlawrev-3463	685	21	did	do	VERB
inlawrev-3463	685	22	bins	bin	NOUN
inlawrev-3463	685	23	.	.	PUNCT
inlawrev-3463	686	1	m	m	AUX
inlawrev-3463	686	2	the	the	DET
inlawrev-3463	686	3	panel	panel	NOUN
inlawrev-3463	686	4	's	's	PART
inlawrev-3463	686	5	inquiry	inquiry	NOUN
inlawrev-3463	686	6	then	then	ADV
inlawrev-3463	686	7	focused	focus	VERB
inlawrev-3463	686	8	on	on	ADP
inlawrev-3463	686	9	other	other	ADJ
inlawrev-3463	686	10	circuit	circuit	NOUN
inlawrev-3463	686	11	179	179	NUM
inlawrev-3463	686	12	.	.	PUNCT
inlawrev-3463	687	1	see	see	VERB
inlawrev-3463	687	2	varity	varity	PROPN
inlawrev-3463	687	3	corp	corp	PROPN
inlawrev-3463	687	4	.	.	PROPN
inlawrev-3463	688	1	v.	v.	PROPN
inlawrev-3463	688	2	howe	howe	PROPN
inlawrev-3463	688	3	,	,	PUNCT
inlawrev-3463	688	4	516	516	NUM
inlawrev-3463	688	5	u.s	u.s	PROPN
inlawrev-3463	688	6	.	.	PROPN
inlawrev-3463	688	7	489	489	NUM
inlawrev-3463	688	8	,	,	PUNCT
inlawrev-3463	688	9	497	497	NUM
inlawrev-3463	688	10	(	(	PUNCT
inlawrev-3463	688	11	1996	1996	NUM
inlawrev-3463	688	12	)	)	PUNCT
inlawrev-3463	688	13	(	(	PUNCT
inlawrev-3463	688	14	discussing	discuss	VERB
inlawrev-3463	688	15	competing	compete	VERB
inlawrev-3463	688	16	congressional	congressional	ADJ
inlawrev-3463	688	17	purposes	purpose	NOUN
inlawrev-3463	688	18	)	)	PUNCT
inlawrev-3463	688	19	;	;	PUNCT
inlawrev-3463	688	20	vartanian	vartanian	ADJ
inlawrev-3463	688	21	v.	v.	ADP
inlawrev-3463	688	22	monsanto	monsanto	PROPN
inlawrev-3463	688	23	co.	co.	PROPN
inlawrev-3463	688	24	,	,	PUNCT
inlawrev-3463	688	25	131	131	NUM
inlawrev-3463	688	26	f.3d	f.3d	NUM
inlawrev-3463	688	27	264	264	NUM
inlawrev-3463	688	28	,	,	PUNCT
inlawrev-3463	688	29	268	268	NUM
inlawrev-3463	688	30	(	(	PUNCT
inlawrev-3463	688	31	1st	1st	ADJ
inlawrev-3463	688	32	cir	cir	NOUN
inlawrev-3463	688	33	.	.	PUNCT
inlawrev-3463	688	34	1997	1997	NUM
inlawrev-3463	688	35	)	)	PUNCT
inlawrev-3463	689	1	(	(	PUNCT
inlawrev-3463	689	2	tension	tension	NOUN
inlawrev-3463	689	3	often	often	ADV
inlawrev-3463	689	4	rises	rise	VERB
inlawrev-3463	689	5	and	and	CCONJ
inlawrev-3463	689	6	is	be	AUX
inlawrev-3463	689	7	in	in	ADP
inlawrev-3463	689	8	"	"	PUNCT
inlawrev-3463	689	9	many	many	ADJ
inlawrev-3463	689	10	respects	respect	NOUN
inlawrev-3463	689	11	,	,	PUNCT
inlawrev-3463	689	12	an	an	DET
inlawrev-3463	689	13	inherent	inherent	ADJ
inlawrev-3463	689	14	feature	feature	NOUN
inlawrev-3463	689	15	of	of	ADP
inlawrev-3463	689	16	erisa	erisa	NOUN
inlawrev-3463	689	17	"	"	PUNCT
inlawrev-3463	689	18	)	)	PUNCT
inlawrev-3463	689	19	;	;	PUNCT
inlawrev-3463	690	1	hockett	hockett	PROPN
inlawrev-3463	690	2	v.	v.	PROPN
inlawrev-3463	690	3	sun	sun	PROPN
inlawrev-3463	690	4	co.	co.	PROPN
inlawrev-3463	690	5	,	,	PUNCT
inlawrev-3463	690	6	109	109	NUM
inlawrev-3463	690	7	f.3d	f.3d	NUM
inlawrev-3463	690	8	1515	1515	NUM
inlawrev-3463	690	9	,	,	PUNCT
inlawrev-3463	690	10	1522	1522	NUM
inlawrev-3463	690	11	(	(	PUNCT
inlawrev-3463	690	12	10th	10th	ADJ
inlawrev-3463	690	13	cir	cir	NOUN
inlawrev-3463	690	14	.	.	PUNCT
inlawrev-3463	690	15	1997	1997	NUM
inlawrev-3463	690	16	)	)	PUNCT
inlawrev-3463	690	17	(	(	PUNCT
inlawrev-3463	690	18	agreeing	agree	VERB
inlawrev-3463	690	19	with	with	ADP
inlawrev-3463	690	20	the	the	DET
inlawrev-3463	690	21	fischer	fischer	PROPN
inlawrev-3463	690	22	ii	ii	PROPN
inlawrev-3463	690	23	comment	comment	NOUN
inlawrev-3463	690	24	on	on	ADP
inlawrev-3463	690	25	the	the	DET
inlawrev-3463	690	26	tension	tension	NOUN
inlawrev-3463	690	27	between	between	ADP
inlawrev-3463	690	28	employer	employer	NOUN
inlawrev-3463	690	29	and	and	CCONJ
inlawrev-3463	690	30	employee	employee	NOUN
inlawrev-3463	690	31	rights	right	NOUN
inlawrev-3463	690	32	)	)	PUNCT
inlawrev-3463	690	33	;	;	PUNCT
inlawrev-3463	690	34	muse	muse	NOUN
inlawrev-3463	690	35	v.	v.	ADP
inlawrev-3463	690	36	ibm	ibm	PROPN
inlawrev-3463	690	37	,	,	PUNCT
inlawrev-3463	690	38	103	103	NUM
inlawrev-3463	690	39	f.3d	f.3d	NUM
inlawrev-3463	690	40	490	490	NUM
inlawrev-3463	690	41	,	,	PUNCT
inlawrev-3463	690	42	494	494	NUM
inlawrev-3463	690	43	(	(	PUNCT
inlawrev-3463	690	44	6th	6th	ADJ
inlawrev-3463	690	45	cir	cir	NOUN
inlawrev-3463	690	46	.	.	PUNCT
inlawrev-3463	690	47	1996	1996	NUM
inlawrev-3463	690	48	)	)	PUNCT
inlawrev-3463	690	49	(	(	PUNCT
inlawrev-3463	690	50	discussing	discuss	VERB
inlawrev-3463	690	51	disclosure	disclosure	NOUN
inlawrev-3463	690	52	versus	versus	ADP
inlawrev-3463	690	53	burden	burden	NOUN
inlawrev-3463	690	54	on	on	ADP
inlawrev-3463	690	55	management	management	NOUN
inlawrev-3463	690	56	with	with	ADP
inlawrev-3463	690	57	respect	respect	NOUN
inlawrev-3463	690	58	to	to	ADP
inlawrev-3463	690	59	what	what	PRON
inlawrev-3463	690	60	and	and	CCONJ
inlawrev-3463	690	61	when	when	SCONJ
inlawrev-3463	690	62	to	to	PART
inlawrev-3463	690	63	disclose	disclose	VERB
inlawrev-3463	690	64	)	)	PUNCT
inlawrev-3463	690	65	;	;	PUNCT
inlawrev-3463	690	66	fischer	fischer	PROPN
inlawrev-3463	690	67	v.	v.	PROPN
inlawrev-3463	690	68	phila	phila	PROPN
inlawrev-3463	690	69	.	.	PUNCT
inlawrev-3463	691	1	elec	elec	PROPN
inlawrev-3463	691	2	.	.	PROPN
inlawrev-3463	691	3	co.	co.	PROPN
inlawrev-3463	691	4	,	,	PUNCT
inlawrev-3463	691	5	96	96	NUM
inlawrev-3463	691	6	f.3d	f.3d	NUM
inlawrev-3463	691	7	1533	1533	NUM
inlawrev-3463	691	8	,	,	PUNCT
inlawrev-3463	691	9	1539	1539	NUM
inlawrev-3463	691	10	(	(	PUNCT
inlawrev-3463	691	11	3d	3d	NUM
inlawrev-3463	691	12	cir	cir	NOUN
inlawrev-3463	691	13	.	.	PUNCT
inlawrev-3463	691	14	1996	1996	NUM
inlawrev-3463	691	15	)	)	PUNCT
inlawrev-3463	691	16	(	(	PUNCT
inlawrev-3463	691	17	stating	state	VERB
inlawrev-3463	691	18	their	their	PRON
inlawrev-3463	691	19	serious	serious	ADJ
inlawrev-3463	691	20	consideration	consideration	NOUN
inlawrev-3463	691	21	test	test	NOUN
inlawrev-3463	691	22	"	"	PUNCT
inlawrev-3463	691	23	moderates	moderate	VERB
inlawrev-3463	691	24	the	the	DET
inlawrev-3463	691	25	tension	tension	NOUN
inlawrev-3463	691	26	between	between	ADP
inlawrev-3463	691	27	an	an	DET
inlawrev-3463	691	28	employee	employee	NOUN
inlawrev-3463	691	29	's	's	PART
inlawrev-3463	691	30	right	right	NOUN
inlawrev-3463	691	31	to	to	ADP
inlawrev-3463	691	32	information	information	NOUN
inlawrev-3463	691	33	and	and	CCONJ
inlawrev-3463	691	34	an	an	DET
inlawrev-3463	691	35	employer	employer	NOUN
inlawrev-3463	691	36	's	's	PART
inlawrev-3463	691	37	need	need	NOUN
inlawrev-3463	691	38	to	to	PART
inlawrev-3463	691	39	operate	operate	VERB
inlawrev-3463	691	40	on	on	ADP
inlawrev-3463	691	41	a	a	DET
inlawrev-3463	691	42	day	day	NOUN
inlawrev-3463	691	43	to	to	ADP
inlawrev-3463	691	44	day	day	NOUN
inlawrev-3463	691	45	basis	basis	NOUN
inlawrev-3463	691	46	"	"	PUNCT
inlawrev-3463	691	47	)	)	PUNCT
inlawrev-3463	691	48	,	,	PUNCT
inlawrev-3463	691	49	cert	cert	NOUN
inlawrev-3463	691	50	,	,	PUNCT
inlawrev-3463	691	51	denied	deny	VERB
inlawrev-3463	691	52	,	,	PUNCT
inlawrev-3463	691	53	520	520	NUM
inlawrev-3463	691	54	u.s	u.s	PROPN
inlawrev-3463	691	55	.	.	PROPN
inlawrev-3463	691	56	1116	1116	NUM
inlawrev-3463	691	57	(	(	PUNCT
inlawrev-3463	691	58	1997	1997	NUM
inlawrev-3463	691	59	)	)	PUNCT
inlawrev-3463	691	60	.	.	PUNCT
inlawrev-3463	692	1	180	180	NUM
inlawrev-3463	692	2	.	.	PUNCT
inlawrev-3463	692	3	varity	varity	NOUN
inlawrev-3463	692	4	,	,	PUNCT
inlawrev-3463	692	5	5\6	5\6	NOUN
inlawrev-3463	692	6	u.s	u.s	PROPN
inlawrev-3463	692	7	.	.	PROPN
inlawrev-3463	692	8	at	at	ADP
inlawrev-3463	692	9	497	497	NUM
inlawrev-3463	692	10	.	.	PUNCT
inlawrev-3463	693	1	181	181	NUM
inlawrev-3463	693	2	.	.	PUNCT
inlawrev-3463	693	3	bins	bin	NOUN
inlawrev-3463	693	4	,	,	PUNCT
inlawrev-3463	693	5	1	1	NUM
inlawrev-3463	693	6	89	89	NUM
inlawrev-3463	693	7	f.3d	f.3d	NUM
inlawrev-3463	693	8	at	at	ADP
inlawrev-3463	693	9	937	937	NUM
inlawrev-3463	693	10	(	(	PUNCT
inlawrev-3463	693	11	emphasis	emphasis	NOUN
inlawrev-3463	693	12	added	add	VERB
inlawrev-3463	693	13	)	)	PUNCT
inlawrev-3463	693	14	.	.	PUNCT
inlawrev-3463	694	1	182	182	NUM
inlawrev-3463	694	2	.	.	PUNCT
inlawrev-3463	695	1	see	see	VERB
inlawrev-3463	695	2	i	i	PRON
inlawrev-3463	695	3	d.	d.	PROPN
inlawrev-3463	695	4	at	at	ADP
inlawrev-3463	695	5	938	938	NUM
inlawrev-3463	695	6	.	.	PUNCT
inlawrev-3463	696	1	183	183	NUM
inlawrev-3463	696	2	.	.	PUNCT
inlawrev-3463	696	3	see	see	VERB
inlawrev-3463	696	4	i	i	PRON
inlawrev-3463	696	5	d.	d.	PROPN
inlawrev-3463	696	6	1	1	NUM
inlawrev-3463	696	7	84	84	NUM
inlawrev-3463	696	8	.	.	PUNCT
inlawrev-3463	697	1	see	see	VERB
inlawrev-3463	697	2	i	i	PRON
inlawrev-3463	697	3	d.	d.	PROPN
inlawrev-3463	697	4	in	in	ADP
inlawrev-3463	697	5	one	one	NUM
inlawrev-3463	697	6	case	case	NOUN
inlawrev-3463	697	7	the	the	DET
inlawrev-3463	697	8	fiduciary	fiduciary	ADJ
inlawrev-3463	697	9	did	do	AUX
inlawrev-3463	697	10	not	not	PART
inlawrev-3463	697	11	conduct	conduct	VERB
inlawrev-3463	697	12	an	an	DET
inlawrev-3463	697	13	investigation	investigation	NOUN
inlawrev-3463	697	14	or	or	CCONJ
inlawrev-3463	697	15	alert	alert	ADJ
inlawrev-3463	697	16	plan	plan	NOUN
inlawrev-3463	697	17	participants	participant	NOUN
inlawrev-3463	697	18	concerning	concern	VERB
inlawrev-3463	697	19	his	his	PRON
inlawrev-3463	697	20	suspicions	suspicion	NOUN
inlawrev-3463	697	21	that	that	PRON
inlawrev-3463	697	22	plan	plan	VERB
inlawrev-3463	697	23	funds	fund	NOUN
inlawrev-3463	697	24	were	be	AUX
inlawrev-3463	697	25	being	be	AUX
inlawrev-3463	697	26	mismanaged	mismanage	VERB
inlawrev-3463	697	27	.	.	PUNCT
inlawrev-3463	698	1	see	see	VERB
inlawrev-3463	698	2	barker	barker	PROPN
inlawrev-3463	699	1	v.	v.	ADP
inlawrev-3463	699	2	am	am	PROPN
inlawrev-3463	699	3	.	.	PUNCT
inlawrev-3463	699	4	mobil	mobil	PROPN
inlawrev-3463	699	5	power	power	PROPN
inlawrev-3463	699	6	corp	corp	PROPN
inlawrev-3463	699	7	.	.	PROPN
inlawrev-3463	699	8	,	,	PUNCT
inlawrev-3463	699	9	64	64	NUM
inlawrev-3463	699	10	f.3d	f.3d	NUM
inlawrev-3463	699	11	1397	1397	NUM
inlawrev-3463	699	12	,	,	PUNCT
inlawrev-3463	699	13	1403	1403	NUM
inlawrev-3463	699	14	(	(	PUNCT
inlawrev-3463	699	15	9th	9th	ADJ
inlawrev-3463	699	16	cir	cir	NOUN
inlawrev-3463	699	17	.	.	PROPN
inlawrev-3463	699	18	1995	1995	NUM
inlawrev-3463	699	19	)	)	PUNCT
inlawrev-3463	699	20	.	.	PUNCT
inlawrev-3463	700	1	in	in	ADP
inlawrev-3463	700	2	a	a	DET
inlawrev-3463	700	3	second	second	ADJ
inlawrev-3463	700	4	case	case	NOUN
inlawrev-3463	700	5	,	,	PUNCT
inlawrev-3463	700	6	the	the	DET
inlawrev-3463	700	7	fiduciary	fiduciary	ADJ
inlawrev-3463	700	8	withheld	withhold	VERB
inlawrev-3463	700	9	information	information	NOUN
inlawrev-3463	700	10	about	about	ADP
inlawrev-3463	700	11	potential	potential	ADJ
inlawrev-3463	700	12	negative	negative	ADJ
inlawrev-3463	700	13	tax	tax	NOUN
inlawrev-3463	700	14	consequences	consequence	NOUN
inlawrev-3463	700	15	of	of	ADP
inlawrev-3463	700	16	early	early	ADJ
inlawrev-3463	700	17	retirement	retirement	NOUN
inlawrev-3463	700	18	.	.	PUNCT
inlawrev-3463	701	1	see	see	VERB
inlawrev-3463	701	2	fair	fair	ADJ
inlawrev-3463	701	3	v.	v.	ADP
inlawrev-3463	701	4	u.s	u.s	PROPN
inlawrev-3463	701	5	.	.	PROPN
inlawrev-3463	701	6	w.	w.	PROPN
inlawrev-3463	701	7	communications	communications	PROPN
inlawrev-3463	701	8	,	,	PUNCT
inlawrev-3463	701	9	inc	inc	PROPN
inlawrev-3463	701	10	.	.	PROPN
inlawrev-3463	701	11	,	,	PUNCT
inlawrev-3463	701	12	151	151	NUM
inlawrev-3463	701	13	f.3d	f.3d	NUM
inlawrev-3463	701	14	908	908	NUM
inlawrev-3463	701	15	,	,	PUNCT
inlawrev-3463	701	16	914	914	NUM
inlawrev-3463	701	17	(	(	PUNCT
inlawrev-3463	701	18	9th	9th	ADJ
inlawrev-3463	701	19	cir	cir	NOUN
inlawrev-3463	701	20	.	.	PUNCT
inlawrev-3463	701	21	1998	1998	NUM
inlawrev-3463	701	22	)	)	PUNCT
inlawrev-3463	701	23	,	,	PUNCT
inlawrev-3463	701	24	as	as	SCONJ
inlawrev-3463	701	25	amended	amend	VERB
inlawrev-3463	701	26	,	,	PUNCT
inlawrev-3463	701	27	179	179	NUM
inlawrev-3463	701	28	f.3d	f.3d	NUM
inlawrev-3463	701	29	1252	1252	NUM
inlawrev-3463	701	30	(	(	PUNCT
inlawrev-3463	701	31	9th	9th	ADJ
inlawrev-3463	701	32	cir	cir	NOUN
inlawrev-3463	701	33	.	.	PROPN
inlawrev-3463	701	34	1999	1999	NUM
inlawrev-3463	701	35	)	)	PUNCT
inlawrev-3463	701	36	.	.	PUNCT
inlawrev-3463	702	1	a	a	DET
inlawrev-3463	702	2	third	third	ADJ
inlawrev-3463	702	3	case	case	NOUN
inlawrev-3463	702	4	suggested	suggest	VERB
inlawrev-3463	702	5	an	an	DET
inlawrev-3463	702	6	affirmative	affirmative	ADJ
inlawrev-3463	702	7	duty	duty	NOUN
inlawrev-3463	702	8	to	to	PART
inlawrev-3463	702	9	inform	inform	VERB
inlawrev-3463	702	10	when	when	SCONJ
inlawrev-3463	702	11	silence	silence	NOUN
inlawrev-3463	702	12	might	might	AUX
inlawrev-3463	702	13	be	be	AUX
inlawrev-3463	702	14	harmful	harmful	ADJ
inlawrev-3463	702	15	.	.	PUNCT
inlawrev-3463	703	1	see	see	VERB
inlawrev-3463	703	2	524	524	NUM
inlawrev-3463	703	3	indiana	indiana	PROPN
inlawrev-3463	703	4	law	law	PROPN
inlawrev-3463	703	5	review	review	NOUN
inlawrev-3463	704	1	[	[	X
inlawrev-3463	704	2	vol	vol	NOUN
inlawrev-3463	704	3	.	.	PUNCT
inlawrev-3463	704	4	34:501	34:501	NUM
inlawrev-3463	704	5	decisions	decision	NOUN
inlawrev-3463	704	6	about	about	ADP
inlawrev-3463	704	7	whether	whether	SCONJ
inlawrev-3463	704	8	erisa	erisa	NOUN
inlawrev-3463	704	9	compels	compel	VERB
inlawrev-3463	704	10	an	an	DET
inlawrev-3463	704	11	affirmative	affirmative	ADJ
inlawrev-3463	704	12	duty	duty	NOUN
inlawrev-3463	704	13	for	for	SCONJ
inlawrev-3463	704	14	fiduciaries	fiduciary	NOUN
inlawrev-3463	704	15	to	to	PART
inlawrev-3463	704	16	disclose	disclose	VERB
inlawrev-3463	704	17	proposed	propose	VERB
inlawrev-3463	704	18	changes	change	NOUN
inlawrev-3463	704	19	in	in	ADP
inlawrev-3463	704	20	benefits	benefit	NOUN
inlawrev-3463	704	21	.	.	PUNCT
inlawrev-3463	705	1	although	although	SCONJ
inlawrev-3463	705	2	a	a	DET
inlawrev-3463	705	3	split	split	NOUN
inlawrev-3463	705	4	was	be	AUX
inlawrev-3463	705	5	noted	note	VERB
inlawrev-3463	705	6	in	in	ADP
inlawrev-3463	705	7	the	the	DET
inlawrev-3463	705	8	circuits	circuit	NOUN
inlawrev-3463	705	9	,	,	PUNCT
inlawrev-3463	705	10	the	the	DET
inlawrev-3463	705	11	bins	bin	NOUN
inlawrev-3463	705	12	court	court	NOUN
inlawrev-3463	705	13	concluded	conclude	VERB
inlawrev-3463	705	14	that	that	SCONJ
inlawrev-3463	705	15	,	,	PUNCT
inlawrev-3463	705	16	once	once	ADV
inlawrev-3463	705	17	a	a	DET
inlawrev-3463	705	18	"	"	PUNCT
inlawrev-3463	705	19	fiduciary	fiduciary	ADJ
inlawrev-3463	705	20	has	have	VERB
inlawrev-3463	705	21	material	material	NOUN
inlawrev-3463	705	22	information	information	NOUN
inlawrev-3463	705	23	relevant	relevant	ADJ
inlawrev-3463	705	24	to	to	ADP
inlawrev-3463	705	25	a	a	DET
inlawrev-3463	705	26	plan	plan	NOUN
inlawrev-3463	705	27	participant	participant	NOUN
inlawrev-3463	705	28	or	or	CCONJ
inlawrev-3463	705	29	beneficiary	beneficiary	NOUN
inlawrev-3463	705	30	,	,	PUNCT
inlawrev-3463	705	31	it	it	PRON
inlawrev-3463	705	32	must	must	AUX
inlawrev-3463	705	33	provide	provide	VERB
inlawrev-3463	705	34	that	that	DET
inlawrev-3463	705	35	information	information	NOUN
inlawrev-3463	705	36	whether	whether	SCONJ
inlawrev-3463	705	37	or	or	CCONJ
inlawrev-3463	705	38	not	not	PART
inlawrev-3463	705	39	it	it	PRON
inlawrev-3463	705	40	is	be	AUX
inlawrev-3463	705	41	asked	ask	VERB
inlawrev-3463	705	42	a	a	DET
inlawrev-3463	705	43	question	question	NOUN
inlawrev-3463	705	44	.	.	PUNCT
inlawrev-3463	705	45	"	"	PUNCT
inlawrev-3463	706	1	185	185	NUM
inlawrev-3463	706	2	the	the	DET
inlawrev-3463	706	3	ninth	ninth	ADJ
inlawrev-3463	706	4	circuit	circuit	NOUN
inlawrev-3463	706	5	panel	panel	NOUN
inlawrev-3463	706	6	could	could	AUX
inlawrev-3463	706	7	see	see	VERB
inlawrev-3463	706	8	no	no	DET
inlawrev-3463	706	9	reason	reason	NOUN
inlawrev-3463	706	10	why	why	SCONJ
inlawrev-3463	706	11	there	there	PRON
inlawrev-3463	706	12	should	should	AUX
inlawrev-3463	706	13	be	be	AUX
inlawrev-3463	706	14	a	a	DET
inlawrev-3463	706	15	duty	duty	NOUN
inlawrev-3463	706	16	to	to	PART
inlawrev-3463	706	17	supply	supply	VERB
inlawrev-3463	706	18	information	information	NOUN
inlawrev-3463	706	19	when	when	SCONJ
inlawrev-3463	706	20	a	a	DET
inlawrev-3463	706	21	participant	participant	NOUN
inlawrev-3463	706	22	asks	ask	VERB
inlawrev-3463	706	23	,	,	PUNCT
inlawrev-3463	706	24	as	as	SCONJ
inlawrev-3463	706	25	the	the	DET
inlawrev-3463	706	26	"	"	PUNCT
inlawrev-3463	706	27	serious	serious	ADJ
inlawrev-3463	706	28	consideration	consideration	NOUN
inlawrev-3463	706	29	test	test	NOUN
inlawrev-3463	706	30	"	"	PUNCT
inlawrev-3463	706	31	requires	require	VERB
inlawrev-3463	706	32	,	,	PUNCT
inlawrev-3463	706	33	but	but	CCONJ
inlawrev-3463	706	34	not	not	PART
inlawrev-3463	706	35	supply	supply	VERB
inlawrev-3463	706	36	information	information	NOUN
inlawrev-3463	706	37	ifthe	ifthe	PROPN
inlawrev-3463	706	38	participant	participant	NOUN
inlawrev-3463	706	39	does	do	AUX
inlawrev-3463	706	40	not	not	PART
inlawrev-3463	706	41	think	think	VERB
inlawrev-3463	706	42	to	to	PART
inlawrev-3463	706	43	ask	ask	VERB
inlawrev-3463	706	44	.	.	PROPN
inlawrev-3463	706	45	186	186	NUM
inlawrev-3463	706	46	in	in	ADP
inlawrev-3463	706	47	the	the	DET
inlawrev-3463	706	48	court	court	NOUN
inlawrev-3463	706	49	's	's	PART
inlawrev-3463	706	50	view	view	NOUN
inlawrev-3463	706	51	,	,	PUNCT
inlawrev-3463	706	52	there	there	PRON
inlawrev-3463	706	53	was	be	VERB
inlawrev-3463	706	54	no	no	DET
inlawrev-3463	706	55	justification	justification	NOUN
inlawrev-3463	706	56	for	for	ADP
inlawrev-3463	706	57	rewarding	reward	VERB
inlawrev-3463	706	58	those	those	PRON
inlawrev-3463	706	59	lucky	lucky	ADJ
inlawrev-3463	706	60	enough	enough	ADV
inlawrev-3463	706	61	to	to	PART
inlawrev-3463	706	62	ask	ask	VERB
inlawrev-3463	706	63	,	,	PUNCT
inlawrev-3463	706	64	but	but	CCONJ
inlawrev-3463	706	65	allowing	allow	VERB
inlawrev-3463	706	66	employers	employer	NOUN
inlawrev-3463	706	67	to	to	PART
inlawrev-3463	706	68	remain	remain	VERB
inlawrev-3463	706	69	silent	silent	ADJ
inlawrev-3463	706	70	with	with	ADP
inlawrev-3463	706	71	respect	respect	NOUN
inlawrev-3463	706	72	to	to	ADP
inlawrev-3463	706	73	those	those	PRON
inlawrev-3463	706	74	who	who	PRON
inlawrev-3463	706	75	did	do	AUX
inlawrev-3463	706	76	not	not	PART
inlawrev-3463	706	77	take	take	VERB
inlawrev-3463	706	78	such	such	ADJ
inlawrev-3463	706	79	initiative	initiative	NOUN
inlawrev-3463	706	80	.	.	PUNCT
inlawrev-3463	707	1	187	187	NUM
inlawrev-3463	707	2	the	the	DET
inlawrev-3463	707	3	bins	bin	NOUN
inlawrev-3463	707	4	panel	panel	NOUN
inlawrev-3463	707	5	realized	realize	VERB
inlawrev-3463	707	6	the	the	DET
inlawrev-3463	707	7	problems	problem	NOUN
inlawrev-3463	707	8	its	its	PRON
inlawrev-3463	707	9	holding	holding	NOUN
inlawrev-3463	707	10	of	of	ADP
inlawrev-3463	707	11	an	an	DET
inlawrev-3463	707	12	affirmative	affirmative	ADJ
inlawrev-3463	707	13	duty	duty	NOUN
inlawrev-3463	707	14	to	to	PART
inlawrev-3463	707	15	disclose	disclose	VERB
inlawrev-3463	707	16	may	may	AUX
inlawrev-3463	707	17	cause	cause	VERB
inlawrev-3463	707	18	employers	employer	NOUN
inlawrev-3463	707	19	but	but	CCONJ
inlawrev-3463	707	20	stated	state	VERB
inlawrev-3463	707	21	that	that	SCONJ
inlawrev-3463	707	22	it	it	PRON
inlawrev-3463	707	23	did	do	AUX
inlawrev-3463	707	24	not	not	PART
inlawrev-3463	707	25	believe	believe	VERB
inlawrev-3463	707	26	the	the	DET
inlawrev-3463	707	27	affirmative	affirmative	ADJ
inlawrev-3463	707	28	duty	duty	NOUN
inlawrev-3463	707	29	it	it	PRON
inlawrev-3463	707	30	placed	place	VERB
inlawrev-3463	707	31	on	on	ADP
inlawrev-3463	707	32	plan	plan	NOUN
inlawrev-3463	707	33	fiduciaries	fiduciary	NOUN
inlawrev-3463	707	34	would	would	AUX
inlawrev-3463	707	35	be	be	AUX
inlawrev-3463	707	36	such	such	DET
inlawrev-3463	707	37	a	a	DET
inlawrev-3463	707	38	heavy	heavy	ADJ
inlawrev-3463	707	39	burden	burden	NOUN
inlawrev-3463	707	40	that	that	PRON
inlawrev-3463	707	41	it	it	PRON
inlawrev-3463	707	42	would	would	AUX
inlawrev-3463	707	43	discourage	discourage	VERB
inlawrev-3463	707	44	companies	company	NOUN
inlawrev-3463	707	45	from	from	ADP
inlawrev-3463	707	46	offering	offer	VERB
inlawrev-3463	707	47	benefit	benefit	NOUN
inlawrev-3463	707	48	plans	plan	NOUN
inlawrev-3463	707	49	or	or	CCONJ
inlawrev-3463	707	50	from	from	ADP
inlawrev-3463	707	51	enhancing	enhance	VERB
inlawrev-3463	707	52	them	they	PRON
inlawrev-3463	707	53	to	to	PART
inlawrev-3463	707	54	induce	induce	VERB
inlawrev-3463	707	55	early	early	ADJ
inlawrev-3463	707	56	retirements	retirement	NOUN
inlawrev-3463	707	57	.	.	PUNCT
inlawrev-3463	708	1	188	188	NUM
inlawrev-3463	708	2	this	this	DET
inlawrev-3463	708	3	view	view	NOUN
inlawrev-3463	708	4	,	,	PUNCT
inlawrev-3463	708	5	ofcourse	ofcourse	ADV
inlawrev-3463	708	6	,	,	PUNCT
inlawrev-3463	708	7	is	be	AUX
inlawrev-3463	708	8	diametrically	diametrically	ADV
inlawrev-3463	708	9	opposed	opposed	ADJ
inlawrev-3463	708	10	to	to	ADP
inlawrev-3463	708	11	that	that	DET
inlawrev-3463	708	12	ofthe	ofthe	ADJ
inlawrev-3463	708	13	second	second	ADJ
inlawrev-3463	708	14	circuit	circuit	NOUN
inlawrev-3463	708	15	in	in	ADP
inlawrev-3463	708	16	pocchia	pocchia	NOUN
inlawrev-3463	708	17	.	.	PUNCT
inlawrev-3463	709	1	m	m	AUX
inlawrev-3463	709	2	the	the	DET
inlawrev-3463	709	3	pocchia	pocchia	NOUN
inlawrev-3463	709	4	court	court	NOUN
inlawrev-3463	709	5	recognized	recognize	VERB
inlawrev-3463	709	6	that	that	SCONJ
inlawrev-3463	709	7	insisting	insist	VERB
inlawrev-3463	709	8	on	on	ADP
inlawrev-3463	709	9	voluntary	voluntary	ADJ
inlawrev-3463	709	10	disclosure	disclosure	NOUN
inlawrev-3463	709	11	prior	prior	ADV
inlawrev-3463	709	12	to	to	ADP
inlawrev-3463	709	13	adoption	adoption	NOUN
inlawrev-3463	709	14	of	of	ADP
inlawrev-3463	709	15	a	a	DET
inlawrev-3463	709	16	new	new	ADJ
inlawrev-3463	709	17	plan	plan	NOUN
inlawrev-3463	709	18	would	would	AUX
inlawrev-3463	709	19	likely	likely	ADV
inlawrev-3463	709	20	confuse	confuse	VERB
inlawrev-3463	709	21	beneficiaries	beneficiary	NOUN
inlawrev-3463	709	22	,	,	PUNCT
inlawrev-3463	709	23	unduly	unduly	ADV
inlawrev-3463	709	24	burden	burden	NOUN
inlawrev-3463	709	25	management	management	NOUN
inlawrev-3463	709	26	,	,	PUNCT
inlawrev-3463	709	27	and	and	CCONJ
inlawrev-3463	709	28	"	"	PUNCT
inlawrev-3463	709	29	impair	impair	VERB
inlawrev-3463	709	30	the	the	DET
inlawrev-3463	709	31	achievement	achievement	NOUN
inlawrev-3463	709	32	of	of	ADP
inlawrev-3463	709	33	legitimate	legitimate	ADJ
inlawrev-3463	709	34	business	business	NOUN
inlawrev-3463	709	35	goals	goal	NOUN
inlawrev-3463	709	36	.	.	PUNCT
inlawrev-3463	709	37	"	"	PUNCT
inlawrev-3463	710	1	190	190	NUM
inlawrev-3463	710	2	significantly	significantly	ADV
inlawrev-3463	710	3	,	,	PUNCT
inlawrev-3463	710	4	the	the	DET
inlawrev-3463	710	5	pocchia	pocchia	NOUN
inlawrev-3463	710	6	court	court	NOUN
inlawrev-3463	710	7	went	go	VERB
inlawrev-3463	710	8	on	on	ADP
inlawrev-3463	710	9	to	to	PART
inlawrev-3463	710	10	note	note	VERB
inlawrev-3463	710	11	that	that	SCONJ
inlawrev-3463	710	12	a	a	DET
inlawrev-3463	710	13	business	business	NOUN
inlawrev-3463	710	14	strategy	strategy	NOUN
inlawrev-3463	710	15	to	to	PART
inlawrev-3463	710	16	induce	induce	VERB
inlawrev-3463	710	17	early	early	ADJ
inlawrev-3463	710	18	retirements	retirement	NOUN
inlawrev-3463	710	19	with	with	ADP
inlawrev-3463	710	20	plan	plan	NOUN
inlawrev-3463	710	21	incentives	incentive	NOUN
inlawrev-3463	710	22	would	would	AUX
inlawrev-3463	710	23	fail	fail	VERB
inlawrev-3463	710	24	if	if	SCONJ
inlawrev-3463	710	25	participants	participant	NOUN
inlawrev-3463	710	26	were	be	AUX
inlawrev-3463	710	27	"	"	PUNCT
inlawrev-3463	710	28	informed	inform	VERB
inlawrev-3463	710	29	that	that	SCONJ
inlawrev-3463	710	30	improved	improved	ADJ
inlawrev-3463	710	31	benefits	benefit	NOUN
inlawrev-3463	710	32	were	be	AUX
inlawrev-3463	710	33	planned	plan	VERB
inlawrev-3463	710	34	if	if	SCONJ
inlawrev-3463	710	35	workforce	workforce	NOUN
inlawrev-3463	710	36	reductions	reduction	NOUN
inlawrev-3463	710	37	were	be	AUX
inlawrev-3463	710	38	insufficient	insufficient	ADJ
inlawrev-3463	710	39	.	.	PUNCT
inlawrev-3463	710	40	"	"	PUNCT
inlawrev-3463	711	1	191	191	NUM
inlawrev-3463	711	2	c.	c.	NOUN
inlawrev-3463	711	3	discussion	discussion	NOUN
inlawrev-3463	711	4	the	the	DET
inlawrev-3463	711	5	view	view	NOUN
inlawrev-3463	711	6	espoused	espouse	VERB
inlawrev-3463	711	7	by	by	ADP
inlawrev-3463	711	8	this	this	DET
inlawrev-3463	711	9	note	note	NOUN
inlawrev-3463	711	10	is	be	AUX
inlawrev-3463	711	11	that	that	SCONJ
inlawrev-3463	711	12	the	the	DET
inlawrev-3463	711	13	second	second	ADJ
inlawrev-3463	711	14	circuit	circuit	NOUN
inlawrev-3463	711	15	in	in	ADP
inlawrev-3463	711	16	pocchia	pocchia	NOUN
inlawrev-3463	711	17	has	have	AUX
inlawrev-3463	711	18	formulated	formulate	VERB
inlawrev-3463	711	19	the	the	DET
inlawrev-3463	711	20	most	most	ADV
inlawrev-3463	711	21	appropriate	appropriate	ADJ
inlawrev-3463	711	22	rule	rule	NOUN
inlawrev-3463	711	23	with	with	ADP
inlawrev-3463	711	24	respect	respect	NOUN
inlawrev-3463	711	25	to	to	ADP
inlawrev-3463	711	26	a	a	DET
inlawrev-3463	711	27	fiduciary	fiduciary	ADJ
inlawrev-3463	711	28	-	-	PUNCT
inlawrev-3463	711	29	employer	employer	NOUN
inlawrev-3463	711	30	disclosure	disclosure	NOUN
inlawrev-3463	711	31	requirement	requirement	NOUN
inlawrev-3463	711	32	,	,	PUNCT
inlawrev-3463	711	33	at	at	ADP
inlawrev-3463	711	34	least	least	ADJ
inlawrev-3463	711	35	in	in	ADP
inlawrev-3463	711	36	early	early	ADJ
inlawrev-3463	711	37	retirement	retirement	NOUN
inlawrev-3463	711	38	incentive	incentive	NOUN
inlawrev-3463	711	39	cases	case	NOUN
inlawrev-3463	711	40	.	.	PUNCT
inlawrev-3463	712	1	192	192	NUM
inlawrev-3463	712	2	as	as	ADP
inlawrev-3463	712	3	the	the	DET
inlawrev-3463	712	4	pocchia	pocchia	NOUN
inlawrev-3463	712	5	court	court	NOUN
inlawrev-3463	712	6	notes	note	VERB
inlawrev-3463	712	7	:	:	PUNCT
inlawrev-3463	712	8	[	[	X
inlawrev-3463	712	9	s]uch	s]uch	X
inlawrev-3463	712	10	a	a	DET
inlawrev-3463	712	11	bright	bright	ADJ
inlawrev-3463	712	12	line	line	NOUN
inlawrev-3463	712	13	rule	rule	NOUN
inlawrev-3463	712	14	protects	protect	VERB
inlawrev-3463	712	15	the	the	DET
inlawrev-3463	712	16	interests	interest	NOUN
inlawrev-3463	712	17	of	of	ADP
inlawrev-3463	712	18	beneficiaries	beneficiary	NOUN
inlawrev-3463	712	19	,	,	PUNCT
inlawrev-3463	712	20	who	who	PRON
inlawrev-3463	712	21	will	will	AUX
inlawrev-3463	712	22	receive	receive	VERB
inlawrev-3463	712	23	information	information	NOUN
inlawrev-3463	712	24	at	at	ADP
inlawrev-3463	712	25	the	the	DET
inlawrev-3463	712	26	earliest	early	ADJ
inlawrev-3463	712	27	point	point	NOUN
inlawrev-3463	712	28	at	at	ADP
inlawrev-3463	712	29	which	which	PRON
inlawrev-3463	712	30	their	their	PRON
inlawrev-3463	712	31	rights	right	NOUN
inlawrev-3463	712	32	can	can	AUX
inlawrev-3463	712	33	possibly	possibly	ADV
inlawrev-3463	712	34	be	be	AUX
inlawrev-3463	712	35	affected	affect	VERB
inlawrev-3463	712	36	,	,	PUNCT
inlawrev-3463	712	37	as	as	ADV
inlawrev-3463	712	38	well	well	ADV
inlawrev-3463	712	39	as	as	ADP
inlawrev-3463	712	40	the	the	DET
inlawrev-3463	712	41	interests	interest	NOUN
inlawrev-3463	712	42	of	of	ADP
inlawrev-3463	712	43	fiduciaries	fiduciary	NOUN
inlawrev-3463	712	44	,	,	PUNCT
inlawrev-3463	712	45	who	who	PRON
inlawrev-3463	712	46	will	will	AUX
inlawrev-3463	712	47	be	be	AUX
inlawrev-3463	712	48	required	require	VERB
inlawrev-3463	712	49	bixler	bixler	NOUN
inlawrev-3463	712	50	v.	v.	ADP
inlawrev-3463	712	51	cent	cent	NOUN
inlawrev-3463	712	52	.	.	PUNCT
inlawrev-3463	713	1	pa	pa	PROPN
inlawrev-3463	713	2	.	.	PROPN
inlawrev-3463	714	1	teamsters	teamsters	PROPN
inlawrev-3463	714	2	health	health	PROPN
inlawrev-3463	714	3	&	&	CCONJ
inlawrev-3463	714	4	welfare	welfare	PROPN
inlawrev-3463	714	5	fund	fund	PROPN
inlawrev-3463	714	6	,	,	PUNCT
inlawrev-3463	714	7	12	12	NUM
inlawrev-3463	714	8	f.3d	f.3d	NUM
inlawrev-3463	714	9	1292	1292	NUM
inlawrev-3463	714	10	,	,	PUNCT
inlawrev-3463	714	11	1300	1300	NUM
inlawrev-3463	714	12	(	(	PUNCT
inlawrev-3463	714	13	3d	3d	PROPN
inlawrev-3463	714	14	cir	cir	NOUN
inlawrev-3463	714	15	.	.	PROPN
inlawrev-3463	714	16	1993	1993	NUM
inlawrev-3463	714	17	)	)	PUNCT
inlawrev-3463	714	18	.	.	PUNCT
inlawrev-3463	715	1	185	185	NUM
inlawrev-3463	715	2	.	.	PUNCT
inlawrev-3463	715	3	bins	bin	NOUN
inlawrev-3463	715	4	,	,	PUNCT
inlawrev-3463	715	5	189	189	NUM
inlawrev-3463	715	6	f.3d	f.3d	NUM
inlawrev-3463	715	7	at	at	ADP
inlawrev-3463	715	8	939	939	NUM
inlawrev-3463	715	9	.	.	PUNCT
inlawrev-3463	716	1	but	but	CCONJ
inlawrev-3463	716	2	see	see	VERB
inlawrev-3463	716	3	vartanian	vartanian	ADJ
inlawrev-3463	716	4	v.	v.	ADP
inlawrev-3463	716	5	monsanto	monsanto	PROPN
inlawrev-3463	716	6	co.	co.	PROPN
inlawrev-3463	716	7	,	,	PUNCT
inlawrev-3463	716	8	131	131	NUM
inlawrev-3463	716	9	f.3d	f.3d	NUM
inlawrev-3463	716	10	264	264	NUM
inlawrev-3463	716	11	,	,	PUNCT
inlawrev-3463	716	12	268	268	NUM
inlawrev-3463	716	13	(	(	PUNCT
inlawrev-3463	716	14	1st	1st	ADJ
inlawrev-3463	716	15	cir	cir	NOUN
inlawrev-3463	716	16	.	.	PUNCT
inlawrev-3463	716	17	1997	1997	NUM
inlawrev-3463	716	18	)	)	PUNCT
inlawrev-3463	717	1	(	(	PUNCT
inlawrev-3463	717	2	declining	decline	VERB
inlawrev-3463	717	3	to	to	PART
inlawrev-3463	717	4	address	address	VERB
inlawrev-3463	717	5	the	the	DET
inlawrev-3463	717	6	issue	issue	NOUN
inlawrev-3463	717	7	of	of	ADP
inlawrev-3463	717	8	an	an	DET
inlawrev-3463	717	9	affirmative	affirmative	ADJ
inlawrev-3463	717	10	duty	duty	NOUN
inlawrev-3463	717	11	to	to	PART
inlawrev-3463	717	12	disclose	disclose	VERB
inlawrev-3463	717	13	)	)	PUNCT
inlawrev-3463	717	14	;	;	PUNCT
inlawrev-3463	717	15	hockett	hockett	PROPN
inlawrev-3463	717	16	v.	v.	PROPN
inlawrev-3463	717	17	sun	sun	PROPN
inlawrev-3463	717	18	co.	co.	PROPN
inlawrev-3463	717	19	inc	inc	PROPN
inlawrev-3463	717	20	.	.	PROPN
inlawrev-3463	717	21	,	,	PUNCT
inlawrev-3463	717	22	109	109	NUM
inlawrev-3463	717	23	f.3d	f.3d	NUM
inlawrev-3463	717	24	1515	1515	NUM
inlawrev-3463	717	25	,	,	PUNCT
inlawrev-3463	717	26	1525	1525	NUM
inlawrev-3463	717	27	(	(	PUNCT
inlawrev-3463	717	28	10th	10th	ADJ
inlawrev-3463	717	29	cir	cir	NOUN
inlawrev-3463	717	30	.	.	PUNCT
inlawrev-3463	717	31	1997	1997	NUM
inlawrev-3463	717	32	)	)	PUNCT
inlawrev-3463	717	33	(	(	PUNCT
inlawrev-3463	717	34	reserving	reserve	VERB
inlawrev-3463	717	35	the	the	DET
inlawrev-3463	717	36	question	question	NOUN
inlawrev-3463	717	37	on	on	ADP
inlawrev-3463	717	38	an	an	DET
inlawrev-3463	717	39	affirmative	affirmative	ADJ
inlawrev-3463	717	40	duty	duty	NOUN
inlawrev-3463	717	41	)	)	PUNCT
inlawrev-3463	717	42	;	;	PUNCT
inlawrev-3463	717	43	pocchia	pocchia	VERB
inlawrev-3463	717	44	v.	v.	ADP
inlawrev-3463	717	45	nynex	nynex	PROPN
inlawrev-3463	717	46	corp	corp	PROPN
inlawrev-3463	717	47	.	.	PROPN
inlawrev-3463	717	48	,	,	PUNCT
inlawrev-3463	717	49	81	81	NUM
inlawrev-3463	717	50	f.3d	f.3d	NUM
inlawrev-3463	717	51	275	275	NUM
inlawrev-3463	717	52	(	(	PUNCT
inlawrev-3463	717	53	2d	2d	NUM
inlawrev-3463	717	54	cir	cir	NOUN
inlawrev-3463	717	55	.	.	PUNCT
inlawrev-3463	717	56	1996	1996	NUM
inlawrev-3463	717	57	)	)	PUNCT
inlawrev-3463	717	58	(	(	PUNCT
inlawrev-3463	717	59	holding	hold	VERB
inlawrev-3463	717	60	no	no	DET
inlawrev-3463	717	61	duty	duty	NOUN
inlawrev-3463	717	62	to	to	PART
inlawrev-3463	717	63	disclose	disclose	VERB
inlawrev-3463	717	64	until	until	SCONJ
inlawrev-3463	717	65	a	a	DET
inlawrev-3463	717	66	plan	plan	NOUN
inlawrev-3463	717	67	is	be	AUX
inlawrev-3463	717	68	amended	amend	VERB
inlawrev-3463	717	69	)	)	PUNCT
inlawrev-3463	717	70	.	.	PUNCT
inlawrev-3463	718	1	186	186	NUM
inlawrev-3463	718	2	.	.	PUNCT
inlawrev-3463	719	1	see	see	VERB
inlawrev-3463	719	2	bins	bin	NOUN
inlawrev-3463	719	3	,	,	PUNCT
inlawrev-3463	719	4	189	189	NUM
inlawrev-3463	719	5	f.3d	f.3d	NUM
inlawrev-3463	719	6	at	at	ADP
inlawrev-3463	719	7	939	939	NUM
inlawrev-3463	719	8	.	.	PUNCT
inlawrev-3463	720	1	187	187	NUM
inlawrev-3463	720	2	.	.	PUNCT
inlawrev-3463	721	1	see	see	VERB
inlawrev-3463	721	2	i	i	PRON
inlawrev-3463	721	3	d.	d.	PROPN
inlawrev-3463	721	4	188	188	NUM
inlawrev-3463	721	5	.	.	PUNCT
inlawrev-3463	722	1	see	see	VERB
inlawrev-3463	722	2	i	i	PRON
inlawrev-3463	722	3	d.	d.	PROPN
inlawrev-3463	722	4	1	1	NUM
inlawrev-3463	722	5	89	89	NUM
inlawrev-3463	722	6	.	.	PUNCT
inlawrev-3463	723	1	see	see	VERB
inlawrev-3463	723	2	pocchia	pocchia	NOUN
inlawrev-3463	723	3	v.	v.	ADP
inlawrev-3463	723	4	nynex	nynex	PROPN
inlawrev-3463	723	5	corp	corp	PROPN
inlawrev-3463	723	6	.	.	PROPN
inlawrev-3463	723	7	,	,	PUNCT
inlawrev-3463	723	8	8	8	NUM
inlawrev-3463	723	9	1	1	NUM
inlawrev-3463	723	10	f.3d	f.3d	NUM
inlawrev-3463	723	11	275	275	NUM
inlawrev-3463	723	12	,	,	PUNCT
inlawrev-3463	723	13	279	279	NUM
inlawrev-3463	723	14	(	(	PUNCT
inlawrev-3463	723	15	2d	2d	NUM
inlawrev-3463	723	16	cir	cir	NOUN
inlawrev-3463	723	17	.	.	PUNCT
inlawrev-3463	723	18	1	1	NUM
inlawrev-3463	723	19	996	996	NUM
inlawrev-3463	723	20	)	)	PUNCT
inlawrev-3463	723	21	.	.	PUNCT
inlawrev-3463	724	1	190	190	NUM
inlawrev-3463	724	2	.	.	PUNCT
inlawrev-3463	725	1	i	i	PRON
inlawrev-3463	725	2	d.	d.	PROPN
inlawrev-3463	725	3	at	at	ADP
inlawrev-3463	725	4	278	278	NUM
inlawrev-3463	725	5	.	.	PUNCT
inlawrev-3463	726	1	191	191	NUM
inlawrev-3463	726	2	.	.	PUNCT
inlawrev-3463	727	1	i	i	PRON
inlawrev-3463	727	2	d	d	PROPN
inlawrev-3463	727	3	at	at	ADP
inlawrev-3463	727	4	279	279	NUM
inlawrev-3463	727	5	.	.	PUNCT
inlawrev-3463	728	1	1	1	NUM
inlawrev-3463	728	2	92	92	NUM
inlawrev-3463	728	3	.	.	PUNCT
inlawrev-3463	729	1	see	see	VERB
inlawrev-3463	729	2	i	i	PRON
inlawrev-3463	729	3	d.	d.	PROPN
inlawrev-3463	729	4	at	at	ADP
inlawrev-3463	729	5	278	278	NUM
inlawrev-3463	729	6	(	(	PUNCT
inlawrev-3463	729	7	holding	hold	VERB
inlawrev-3463	729	8	no	no	DET
inlawrev-3463	729	9	duty	duty	NOUN
inlawrev-3463	729	10	to	to	PART
inlawrev-3463	729	11	disclose	disclose	VERB
inlawrev-3463	729	12	until	until	SCONJ
inlawrev-3463	729	13	plan	plan	NOUN
inlawrev-3463	729	14	changes	change	NOUN
inlawrev-3463	729	15	have	have	AUX
inlawrev-3463	729	16	been	be	AUX
inlawrev-3463	729	17	adopted	adopt	VERB
inlawrev-3463	729	18	)	)	PUNCT
inlawrev-3463	729	19	.	.	PUNCT
inlawrev-3463	730	1	2001	2001	NUM
inlawrev-3463	730	2	]	]	PUNCT
inlawrev-3463	730	3	erisa	erisa	NOUN
inlawrev-3463	730	4	disclosure	disclosure	NOUN
inlawrev-3463	730	5	decisions	decision	NOUN
inlawrev-3463	730	6	525	525	NUM
inlawrev-3463	730	7	to	to	PART
inlawrev-3463	730	8	provide	provide	VERB
inlawrev-3463	730	9	information	information	NOUN
inlawrev-3463	730	10	only	only	ADV
inlawrev-3463	730	11	at	at	ADP
inlawrev-3463	730	12	the	the	DET
inlawrev-3463	730	13	point	point	NOUN
inlawrev-3463	730	14	at	at	ADP
inlawrev-3463	730	15	which	which	PRON
inlawrev-3463	730	16	it	it	PRON
inlawrev-3463	730	17	becomes	become	VERB
inlawrev-3463	730	18	complete	complete	ADJ
inlawrev-3463	730	19	and	and	CCONJ
inlawrev-3463	730	20	accurate	accurate	ADJ
inlawrev-3463	730	21	.	.	PUNCT
inlawrev-3463	731	1	193	193	NUM
inlawrev-3463	731	2	this	this	DET
inlawrev-3463	731	3	decision	decision	NOUN
inlawrev-3463	731	4	demonstrates	demonstrate	VERB
inlawrev-3463	731	5	an	an	DET
inlawrev-3463	731	6	understanding	understanding	NOUN
inlawrev-3463	731	7	of	of	ADP
inlawrev-3463	731	8	the	the	DET
inlawrev-3463	731	9	tension	tension	NOUN
inlawrev-3463	731	10	between	between	ADP
inlawrev-3463	731	11	employer	employer	NOUN
inlawrev-3463	731	12	and	and	CCONJ
inlawrev-3463	731	13	beneficiary	beneficiary	NOUN
inlawrev-3463	731	14	interests	interest	NOUN
inlawrev-3463	731	15	which	which	PRON
inlawrev-3463	731	16	was	be	AUX
inlawrev-3463	731	17	recognized	recognize	VERB
inlawrev-3463	731	18	by	by	ADP
inlawrev-3463	731	19	congress	congress	PROPN
inlawrev-3463	731	20	at	at	ADP
inlawrev-3463	731	21	the	the	DET
inlawrev-3463	731	22	inception	inception	NOUN
inlawrev-3463	731	23	of	of	ADP
inlawrev-3463	731	24	erisa	erisa	NOUN
inlawrev-3463	731	25	.	.	PUNCT
inlawrev-3463	732	1	it	it	PRON
inlawrev-3463	732	2	is	be	AUX
inlawrev-3463	732	3	also	also	ADV
inlawrev-3463	732	4	directly	directly	ADV
inlawrev-3463	732	5	in	in	ADP
inlawrev-3463	732	6	line	line	NOUN
inlawrev-3463	732	7	with	with	ADP
inlawrev-3463	732	8	the	the	DET
inlawrev-3463	732	9	stated	state	VERB
inlawrev-3463	732	10	intent	intent	NOUN
inlawrev-3463	732	11	of	of	ADP
inlawrev-3463	732	12	erisa	erisa	NOUN
inlawrev-3463	732	13	to	to	PART
inlawrev-3463	732	14	protect	protect	VERB
inlawrev-3463	732	15	participant	participant	ADJ
inlawrev-3463	732	16	benefits	benefit	NOUN
inlawrev-3463	732	17	.	.	PUNCT
inlawrev-3463	733	1	194	194	NUM
inlawrev-3463	733	2	employees	employee	NOUN
inlawrev-3463	733	3	will	will	AUX
inlawrev-3463	733	4	receive	receive	VERB
inlawrev-3463	733	5	all	all	DET
inlawrev-3463	733	6	the	the	DET
inlawrev-3463	733	7	benefits	benefit	NOUN
inlawrev-3463	733	8	promised	promise	VERB
inlawrev-3463	733	9	.	.	PUNCT
inlawrev-3463	734	1	employers	employer	NOUN
inlawrev-3463	734	2	,	,	PUNCT
inlawrev-3463	734	3	meanwhile	meanwhile	ADV
inlawrev-3463	734	4	,	,	PUNCT
inlawrev-3463	734	5	can	can	AUX
inlawrev-3463	734	6	operate	operate	VERB
inlawrev-3463	734	7	their	their	PRON
inlawrev-3463	734	8	businesses	business	NOUN
inlawrev-3463	734	9	and	and	CCONJ
inlawrev-3463	734	10	plan	plan	VERB
inlawrev-3463	734	11	business	business	NOUN
inlawrev-3463	734	12	strategy	strategy	NOUN
inlawrev-3463	734	13	in	in	ADP
inlawrev-3463	734	14	an	an	DET
inlawrev-3463	734	15	efficient	efficient	ADJ
inlawrev-3463	734	16	manner	manner	NOUN
inlawrev-3463	734	17	without	without	ADP
inlawrev-3463	734	18	wondering	wonder	VERB
inlawrev-3463	734	19	whether	whether	SCONJ
inlawrev-3463	734	20	they	they	PRON
inlawrev-3463	734	21	have	have	AUX
inlawrev-3463	734	22	crossed	cross	VERB
inlawrev-3463	734	23	the	the	DET
inlawrev-3463	734	24	point	point	NOUN
inlawrev-3463	734	25	at	at	ADP
inlawrev-3463	734	26	which	which	PRON
inlawrev-3463	734	27	they	they	PRON
inlawrev-3463	734	28	must	must	AUX
inlawrev-3463	734	29	notify	notify	VERB
inlawrev-3463	734	30	employees	employee	NOUN
inlawrev-3463	734	31	of	of	ADP
inlawrev-3463	734	32	a	a	DET
inlawrev-3463	734	33	potential	potential	ADJ
inlawrev-3463	734	34	change	change	NOUN
inlawrev-3463	734	35	in	in	ADP
inlawrev-3463	734	36	plan	plan	NOUN
inlawrev-3463	734	37	benefits	benefit	NOUN
inlawrev-3463	734	38	.	.	PUNCT
inlawrev-3463	735	1	the	the	DET
inlawrev-3463	735	2	bins	bins	PROPN
inlawrev-3463	735	3	panel	panel	NOUN
inlawrev-3463	735	4	,	,	PUNCT
inlawrev-3463	735	5	on	on	ADP
inlawrev-3463	735	6	the	the	DET
inlawrev-3463	735	7	other	other	ADJ
inlawrev-3463	735	8	hand	hand	NOUN
inlawrev-3463	735	9	,	,	PUNCT
inlawrev-3463	735	10	ignores	ignore	VERB
inlawrev-3463	735	11	any	any	DET
inlawrev-3463	735	12	need	need	NOUN
inlawrev-3463	735	13	for	for	ADP
inlawrev-3463	735	14	a	a	DET
inlawrev-3463	735	15	balance	balance	NOUN
inlawrev-3463	735	16	between	between	ADP
inlawrev-3463	735	17	employers	employer	NOUN
inlawrev-3463	735	18	and	and	CCONJ
inlawrev-3463	735	19	plan	plan	VERB
inlawrev-3463	735	20	participants	participant	NOUN
inlawrev-3463	735	21	and	and	CCONJ
inlawrev-3463	735	22	creates	create	VERB
inlawrev-3463	735	23	a	a	DET
inlawrev-3463	735	24	climate	climate	NOUN
inlawrev-3463	735	25	that	that	PRON
inlawrev-3463	735	26	will	will	AUX
inlawrev-3463	735	27	almost	almost	ADV
inlawrev-3463	735	28	assuredly	assuredly	ADV
inlawrev-3463	735	29	result	result	VERB
inlawrev-3463	735	30	in	in	ADP
inlawrev-3463	735	31	a	a	DET
inlawrev-3463	735	32	net	net	ADJ
inlawrev-3463	735	33	decrease	decrease	NOUN
inlawrev-3463	735	34	in	in	ADP
inlawrev-3463	735	35	pension	pension	NOUN
inlawrev-3463	735	36	plans	plan	NOUN
inlawrev-3463	735	37	or	or	CCONJ
inlawrev-3463	735	38	benefits	benefit	NOUN
inlawrev-3463	735	39	thereunder	thereunder	NOUN
inlawrev-3463	735	40	.	.	PUNCT
inlawrev-3463	736	1	in	in	ADP
inlawrev-3463	736	2	effect	effect	NOUN
inlawrev-3463	736	3	,	,	PUNCT
inlawrev-3463	736	4	the	the	DET
inlawrev-3463	736	5	panel	panel	NOUN
inlawrev-3463	736	6	shifts	shift	VERB
inlawrev-3463	736	7	an	an	DET
inlawrev-3463	736	8	approach	approach	NOUN
inlawrev-3463	736	9	that	that	PRON
inlawrev-3463	736	10	was	be	AUX
inlawrev-3463	736	11	intended	intend	VERB
inlawrev-3463	736	12	to	to	PART
inlawrev-3463	736	13	be	be	AUX
inlawrev-3463	736	14	balanced	balance	VERB
inlawrev-3463	736	15	to	to	ADP
inlawrev-3463	736	16	one	one	NUM
inlawrev-3463	736	17	that	that	PRON
inlawrev-3463	736	18	significantly	significantly	ADV
inlawrev-3463	736	19	favors	favor	VERB
inlawrev-3463	736	20	employees	employee	NOUN
inlawrev-3463	736	21	.	.	PUNCT
inlawrev-3463	737	1	while	while	SCONJ
inlawrev-3463	737	2	erisa	erisa	NOUN
inlawrev-3463	737	3	was	be	AUX
inlawrev-3463	737	4	intended	intend	VERB
inlawrev-3463	737	5	to	to	PART
inlawrev-3463	737	6	protect	protect	VERB
inlawrev-3463	737	7	employees	employee	NOUN
inlawrev-3463	737	8	'	'	PART
inlawrev-3463	737	9	retirement	retirement	NOUN
inlawrev-3463	737	10	benefits	benefit	NOUN
inlawrev-3463	737	11	and	and	CCONJ
inlawrev-3463	737	12	to	to	PART
inlawrev-3463	737	13	provide	provide	VERB
inlawrev-3463	737	14	for	for	ADP
inlawrev-3463	737	15	administration	administration	NOUN
inlawrev-3463	737	16	of	of	ADP
inlawrev-3463	737	17	plans	plan	NOUN
inlawrev-3463	737	18	at	at	ADP
inlawrev-3463	737	19	a	a	DET
inlawrev-3463	737	20	reasonable	reasonable	ADJ
inlawrev-3463	737	21	cost	cost	NOUN
inlawrev-3463	737	22	,	,	PUNCT
inlawrev-3463	737	23	195	195	NUM
inlawrev-3463	737	24	the	the	DET
inlawrev-3463	737	25	panel	panel	NOUN
inlawrev-3463	737	26	's	's	PART
inlawrev-3463	737	27	ruling	ruling	NOUN
inlawrev-3463	737	28	in	in	ADP
inlawrev-3463	737	29	bins	bin	NOUN
inlawrev-3463	737	30	essentially	essentially	ADV
inlawrev-3463	737	31	turns	turn	VERB
inlawrev-3463	737	32	erisa	erisa	NOUN
inlawrev-3463	737	33	into	into	ADP
inlawrev-3463	737	34	a	a	DET
inlawrev-3463	737	35	tool	tool	NOUN
inlawrev-3463	737	36	for	for	SCONJ
inlawrev-3463	737	37	employees	employee	NOUN
inlawrev-3463	737	38	to	to	PART
inlawrev-3463	737	39	leverage	leverage	VERB
inlawrev-3463	737	40	maximum	maximum	ADJ
inlawrev-3463	737	41	financial	financial	ADJ
inlawrev-3463	737	42	benefits	benefit	NOUN
inlawrev-3463	737	43	from	from	ADP
inlawrev-3463	737	44	employers	employer	NOUN
inlawrev-3463	737	45	regardless	regardless	ADV
inlawrev-3463	737	46	of	of	ADP
inlawrev-3463	737	47	the	the	DET
inlawrev-3463	737	48	circumstances	circumstance	NOUN
inlawrev-3463	737	49	and	and	CCONJ
inlawrev-3463	737	50	no	no	ADV
inlawrev-3463	737	51	matter	matter	ADV
inlawrev-3463	737	52	what	what	PRON
inlawrev-3463	737	53	the	the	DET
inlawrev-3463	737	54	costs	cost	NOUN
inlawrev-3463	737	55	.	.	PUNCT
inlawrev-3463	738	1	it	it	PRON
inlawrev-3463	738	2	allows	allow	VERB
inlawrev-3463	738	3	employees	employee	NOUN
inlawrev-3463	738	4	"	"	PUNCT
inlawrev-3463	738	5	to	to	PART
inlawrev-3463	738	6	have	have	VERB
inlawrev-3463	738	7	their	their	PRON
inlawrev-3463	738	8	cake	cake	NOUN
inlawrev-3463	738	9	and	and	CCONJ
inlawrev-3463	738	10	eat	eat	VERB
inlawrev-3463	738	11	it	it	PRON
inlawrev-3463	738	12	too	too	ADV
inlawrev-3463	738	13	.	.	PUNCT
inlawrev-3463	738	14	"	"	PUNCT
inlawrev-3463	739	1	196	196	NUM
inlawrev-3463	739	2	an	an	DET
inlawrev-3463	739	3	affirmative	affirmative	ADJ
inlawrev-3463	739	4	duty	duty	NOUN
inlawrev-3463	739	5	to	to	PART
inlawrev-3463	739	6	disclose	disclose	VERB
inlawrev-3463	739	7	information	information	NOUN
inlawrev-3463	739	8	concerning	concern	VERB
inlawrev-3463	739	9	the	the	DET
inlawrev-3463	739	10	possibility	possibility	NOUN
inlawrev-3463	739	11	of	of	ADP
inlawrev-3463	739	12	increased	increase	VERB
inlawrev-3463	739	13	benefits	benefit	NOUN
inlawrev-3463	739	14	in	in	ADP
inlawrev-3463	739	15	this	this	DET
inlawrev-3463	739	16	context	context	NOUN
inlawrev-3463	739	17	is	be	AUX
inlawrev-3463	739	18	unrealistic	unrealistic	ADJ
inlawrev-3463	739	19	,	,	PUNCT
inlawrev-3463	739	20	and	and	CCONJ
inlawrev-3463	739	21	it	it	PRON
inlawrev-3463	739	22	ignores	ignore	VERB
inlawrev-3463	739	23	the	the	DET
inlawrev-3463	739	24	fiduciary	fiduciary	ADJ
inlawrev-3463	739	25	responsibilities	responsibility	NOUN
inlawrev-3463	739	26	corporate	corporate	ADJ
inlawrev-3463	739	27	officers	officer	NOUN
inlawrev-3463	739	28	and	and	CCONJ
inlawrev-3463	739	29	directors	director	NOUN
inlawrev-3463	739	30	have	have	VERB
inlawrev-3463	739	31	to	to	ADP
inlawrev-3463	739	32	their	their	PRON
inlawrev-3463	739	33	shareholders	shareholder	NOUN
inlawrev-3463	739	34	,	,	PUNCT
inlawrev-3463	739	35	many	many	PRON
inlawrev-3463	739	36	of	of	ADP
inlawrev-3463	739	37	whom	whom	PRON
inlawrev-3463	739	38	are	be	AUX
inlawrev-3463	739	39	also	also	ADV
inlawrev-3463	739	40	employees	employee	NOUN
inlawrev-3463	739	41	.	.	PUNCT
inlawrev-3463	740	1	for	for	ADP
inlawrev-3463	740	2	example	example	NOUN
inlawrev-3463	740	3	,	,	PUNCT
inlawrev-3463	740	4	a	a	DET
inlawrev-3463	740	5	business	business	NOUN
inlawrev-3463	740	6	may	may	AUX
inlawrev-3463	740	7	be	be	AUX
inlawrev-3463	740	8	considering	consider	VERB
inlawrev-3463	740	9	an	an	DET
inlawrev-3463	740	10	early	early	ADJ
inlawrev-3463	740	11	retirement	retirement	NOUN
inlawrev-3463	740	12	incentive	incentive	NOUN
inlawrev-3463	740	13	as	as	ADP
inlawrev-3463	740	14	part	part	NOUN
inlawrev-3463	740	15	ofa	ofa	PROPN
inlawrev-3463	740	16	merger	merger	NOUN
inlawrev-3463	740	17	discussion	discussion	NOUN
inlawrev-3463	740	18	or	or	CCONJ
inlawrev-3463	740	19	as	as	ADP
inlawrev-3463	740	20	part	part	NOUN
inlawrev-3463	740	21	ofa	ofa	PROPN
inlawrev-3463	740	22	corporate	corporate	ADJ
inlawrev-3463	740	23	reorganization	reorganization	NOUN
inlawrev-3463	740	24	or	or	CCONJ
inlawrev-3463	740	25	cost	cost	NOUN
inlawrev-3463	740	26	reduction	reduction	NOUN
inlawrev-3463	740	27	.	.	PUNCT
inlawrev-3463	741	1	a	a	DET
inlawrev-3463	741	2	requirement	requirement	NOUN
inlawrev-3463	741	3	on	on	ADP
inlawrev-3463	741	4	employers	employer	NOUN
inlawrev-3463	741	5	to	to	PART
inlawrev-3463	741	6	disclose	disclose	VERB
inlawrev-3463	741	7	information	information	NOUN
inlawrev-3463	741	8	with	with	ADP
inlawrev-3463	741	9	respect	respect	NOUN
inlawrev-3463	741	10	to	to	ADP
inlawrev-3463	741	11	potential	potential	ADJ
inlawrev-3463	741	12	plan	plan	NOUN
inlawrev-3463	741	13	changes	change	NOUN
inlawrev-3463	741	14	prior	prior	ADV
inlawrev-3463	741	15	to	to	ADP
inlawrev-3463	741	16	announcement	announcement	NOUN
inlawrev-3463	741	17	ofthe	ofthe	NOUN
inlawrev-3463	741	18	event	event	NOUN
inlawrev-3463	741	19	prompting	prompt	VERB
inlawrev-3463	741	20	the	the	DET
inlawrev-3463	741	21	changes	change	NOUN
inlawrev-3463	741	22	would	would	AUX
inlawrev-3463	741	23	undermine	undermine	VERB
inlawrev-3463	741	24	the	the	DET
inlawrev-3463	741	25	company	company	NOUN
inlawrev-3463	741	26	's	's	PART
inlawrev-3463	741	27	strategy	strategy	NOUN
inlawrev-3463	741	28	and	and	CCONJ
inlawrev-3463	741	29	could	could	AUX
inlawrev-3463	741	30	easily	easily	ADV
inlawrev-3463	741	31	result	result	VERB
inlawrev-3463	741	32	in	in	ADP
inlawrev-3463	741	33	a	a	DET
inlawrev-3463	741	34	negative	negative	ADJ
inlawrev-3463	741	35	impact	impact	NOUN
inlawrev-3463	741	36	on	on	ADP
inlawrev-3463	741	37	company	company	NOUN
inlawrev-3463	741	38	stakeholders	stakeholder	NOUN
inlawrev-3463	741	39	,	,	PUNCT
inlawrev-3463	741	40	employees	employee	NOUN
inlawrev-3463	741	41	and	and	CCONJ
inlawrev-3463	741	42	shareholders	shareholder	NOUN
inlawrev-3463	741	43	alike	alike	ADV
inlawrev-3463	741	44	.	.	PUNCT
inlawrev-3463	742	1	disclosure	disclosure	NOUN
inlawrev-3463	742	2	of	of	ADP
inlawrev-3463	742	3	such	such	ADJ
inlawrev-3463	742	4	information	information	NOUN
inlawrev-3463	742	5	might	might	AUX
inlawrev-3463	742	6	cause	cause	VERB
inlawrev-3463	742	7	a	a	DET
inlawrev-3463	742	8	company	company	NOUN
inlawrev-3463	742	9	's	's	PART
inlawrev-3463	742	10	stock	stock	NOUN
inlawrev-3463	742	11	price	price	NOUN
inlawrev-3463	742	12	to	to	PART
inlawrev-3463	742	13	change	change	VERB
inlawrev-3463	742	14	,	,	PUNCT
inlawrev-3463	742	15	thus	thus	ADV
inlawrev-3463	742	16	affecting	affect	VERB
inlawrev-3463	742	17	the	the	DET
inlawrev-3463	742	18	cost	cost	NOUN
inlawrev-3463	742	19	of	of	ADP
inlawrev-3463	742	20	a	a	DET
inlawrev-3463	742	21	merger	merger	NOUN
inlawrev-3463	742	22	,	,	PUNCT
inlawrev-3463	742	23	or	or	CCONJ
inlawrev-3463	742	24	it	it	PRON
inlawrev-3463	742	25	could	could	AUX
inlawrev-3463	742	26	inspire	inspire	VERB
inlawrev-3463	742	27	competitive	competitive	ADJ
inlawrev-3463	742	28	actions	action	NOUN
inlawrev-3463	742	29	that	that	PRON
inlawrev-3463	742	30	would	would	AUX
inlawrev-3463	742	31	derail	derail	VERB
inlawrev-3463	742	32	the	the	DET
inlawrev-3463	742	33	merger	merger	NOUN
inlawrev-3463	742	34	altogether	altogether	ADV
inlawrev-3463	742	35	.	.	PUNCT
inlawrev-3463	743	1	a	a	DET
inlawrev-3463	743	2	very	very	ADV
inlawrev-3463	743	3	likely	likely	ADJ
inlawrev-3463	743	4	result	result	NOUN
inlawrev-3463	743	5	of	of	ADP
inlawrev-3463	743	6	an	an	DET
inlawrev-3463	743	7	affirmative	affirmative	ADJ
inlawrev-3463	743	8	duty	duty	NOUN
inlawrev-3463	743	9	to	to	PART
inlawrev-3463	743	10	disclose	disclose	VERB
inlawrev-3463	743	11	such	such	ADJ
inlawrev-3463	743	12	as	as	ADP
inlawrev-3463	743	13	the	the	DET
inlawrev-3463	743	14	bins	bin	NOUN
inlawrev-3463	743	15	panel	panel	NOUN
inlawrev-3463	743	16	proposed	propose	VERB
inlawrev-3463	743	17	would	would	AUX
inlawrev-3463	743	18	be	be	AUX
inlawrev-3463	743	19	an	an	DET
inlawrev-3463	743	20	accelerated	accelerated	ADJ
inlawrev-3463	743	21	reduction	reduction	NOUN
inlawrev-3463	743	22	in	in	ADP
inlawrev-3463	743	23	the	the	DET
inlawrev-3463	743	24	number	number	NOUN
inlawrev-3463	743	25	of	of	ADP
inlawrev-3463	743	26	benefit	benefit	NOUN
inlawrev-3463	743	27	plans	plan	NOUN
inlawrev-3463	743	28	offered	offer	VERB
inlawrev-3463	743	29	by	by	ADP
inlawrev-3463	743	30	employers	employer	NOUN
inlawrev-3463	743	31	,	,	PUNCT
inlawrev-3463	743	32	at	at	ADP
inlawrev-3463	743	33	least	least	ADJ
inlawrev-3463	743	34	in	in	ADP
inlawrev-3463	743	35	part	part	NOUN
inlawrev-3463	743	36	,	,	PUNCT
inlawrev-3463	743	37	because	because	SCONJ
inlawrev-3463	743	38	of	of	ADP
inlawrev-3463	743	39	the	the	DET
inlawrev-3463	743	40	uncertainty	uncertainty	NOUN
inlawrev-3463	743	41	such	such	DET
inlawrev-3463	743	42	a	a	DET
inlawrev-3463	743	43	requirement	requirement	NOUN
inlawrev-3463	743	44	will	will	AUX
inlawrev-3463	743	45	create	create	VERB
inlawrev-3463	743	46	among	among	ADP
inlawrev-3463	743	47	businesses	business	NOUN
inlawrev-3463	743	48	.	.	PUNCT
inlawrev-3463	744	1	there	there	PRON
inlawrev-3463	744	2	is	be	VERB
inlawrev-3463	744	3	no	no	DET
inlawrev-3463	744	4	requirement	requirement	NOUN
inlawrev-3463	744	5	that	that	SCONJ
inlawrev-3463	744	6	companies	company	NOUN
inlawrev-3463	744	7	offer	offer	VERB
inlawrev-3463	744	8	pension	pension	NOUN
inlawrev-3463	744	9	plans	plan	NOUN
inlawrev-3463	744	10	.	.	PUNCT
inlawrev-3463	745	1	197	197	NUM
inlawrev-3463	745	2	in	in	ADP
inlawrev-3463	745	3	fact	fact	NOUN
inlawrev-3463	745	4	,	,	PUNCT
inlawrev-3463	745	5	that	that	PRON
inlawrev-3463	745	6	is	be	AUX
inlawrev-3463	745	7	one	one	NUM
inlawrev-3463	745	8	reason	reason	NOUN
inlawrev-3463	745	9	why	why	SCONJ
inlawrev-3463	745	10	congress	congress	PROPN
inlawrev-3463	745	11	and	and	CCONJ
inlawrev-3463	745	12	193	193	NUM
inlawrev-3463	745	13	.	.	PUNCT
inlawrev-3463	746	1	i	i	PRON
inlawrev-3463	746	2	d.	d.	PROPN
inlawrev-3463	746	3	at	at	ADP
inlawrev-3463	746	4	219	219	NUM
inlawrev-3463	746	5	.	.	PUNCT
inlawrev-3463	747	1	194	194	NUM
inlawrev-3463	747	2	.	.	PUNCT
inlawrev-3463	748	1	s«?29u.s.c	s«?29u.s.c	ADJ
inlawrev-3463	748	2	.	.	PUNCT
inlawrev-3463	749	1	§	§	PROPN
inlawrev-3463	749	2	1104(1999	1104(1999	NUM
inlawrev-3463	749	3	)	)	PUNCT
inlawrev-3463	749	4	.	.	PUNCT
inlawrev-3463	750	1	195	195	X
inlawrev-3463	750	2	.	.	X
inlawrev-3463	750	3	see	see	VERB
inlawrev-3463	750	4	i	i	PROPN
inlawrev-3463	750	5	d	d	PROPN
inlawrev-3463	750	6	§	§	PROPN
inlawrev-3463	750	7	1001	1001	NUM
inlawrev-3463	750	8	.	.	PUNCT
inlawrev-3463	751	1	196	196	NUM
inlawrev-3463	751	2	.	.	PUNCT
inlawrev-3463	752	1	for	for	ADP
inlawrev-3463	752	2	example	example	NOUN
inlawrev-3463	752	3	,	,	PUNCT
inlawrev-3463	752	4	an	an	DET
inlawrev-3463	752	5	employee	employee	NOUN
inlawrev-3463	752	6	plans	plan	VERB
inlawrev-3463	752	7	to	to	PART
inlawrev-3463	752	8	retire	retire	VERB
inlawrev-3463	752	9	and	and	CCONJ
inlawrev-3463	752	10	is	be	AUX
inlawrev-3463	752	11	fully	fully	ADV
inlawrev-3463	752	12	informed	inform	VERB
inlawrev-3463	752	13	of	of	ADP
inlawrev-3463	752	14	his	his	PRON
inlawrev-3463	752	15	or	or	CCONJ
inlawrev-3463	752	16	her	her	PRON
inlawrev-3463	752	17	retirement	retirement	NOUN
inlawrev-3463	752	18	benefits	benefit	NOUN
inlawrev-3463	752	19	when	when	SCONJ
inlawrev-3463	752	20	the	the	DET
inlawrev-3463	752	21	decision	decision	NOUN
inlawrev-3463	752	22	is	be	AUX
inlawrev-3463	752	23	made	make	VERB
inlawrev-3463	752	24	,	,	PUNCT
inlawrev-3463	752	25	but	but	CCONJ
inlawrev-3463	752	26	believes	believe	VERB
inlawrev-3463	752	27	that	that	SCONJ
inlawrev-3463	752	28	he	he	PRON
inlawrev-3463	752	29	or	or	CCONJ
inlawrev-3463	752	30	she	she	PRON
inlawrev-3463	752	31	perhaps	perhaps	ADV
inlawrev-3463	752	32	could	could	AUX
inlawrev-3463	752	33	squeeze	squeeze	VERB
inlawrev-3463	752	34	a	a	DET
inlawrev-3463	752	35	bit	bit	NOUN
inlawrev-3463	752	36	more	more	ADJ
inlawrev-3463	752	37	out	out	ADP
inlawrev-3463	752	38	of	of	ADP
inlawrev-3463	752	39	the	the	DET
inlawrev-3463	752	40	company	company	NOUN
inlawrev-3463	752	41	or	or	CCONJ
inlawrev-3463	752	42	the	the	DET
inlawrev-3463	752	43	plan	plan	NOUN
inlawrev-3463	752	44	.	.	PUNCT
inlawrev-3463	753	1	197	197	X
inlawrev-3463	753	2	.	.	PUNCT
inlawrev-3463	754	1	see	see	VERB
inlawrev-3463	754	2	h.r	h.r	PROPN
inlawrev-3463	754	3	.	.	PROPN
inlawrev-3463	754	4	rep	rep	PROPN
inlawrev-3463	754	5	.	.	PROPN
inlawrev-3463	755	1	no	no	INTJ
inlawrev-3463	755	2	.	.	PROPN
inlawrev-3463	756	1	93	93	NUM
inlawrev-3463	756	2	-	-	SYM
inlawrev-3463	756	3	533	533	NUM
inlawrev-3463	756	4	,	,	PUNCT
inlawrev-3463	756	5	pt	pt	X
inlawrev-3463	756	6	.	.	PROPN
inlawrev-3463	756	7	1	1	NUM
inlawrev-3463	756	8	,	,	PUNCT
inlawrev-3463	756	9	at	at	ADP
inlawrev-3463	756	10	1	1	NUM
inlawrev-3463	756	11	(	(	PUNCT
inlawrev-3463	756	12	1974	1974	NUM
inlawrev-3463	756	13	)	)	PUNCT
inlawrev-3463	756	14	,	,	PUNCT
inlawrev-3463	756	15	reprinted	reprint	VERB
inlawrev-3463	756	16	in	in	ADP
inlawrev-3463	756	17	1974	1974	NUM
inlawrev-3463	756	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3463	756	19	.	.	PUNCT
inlawrev-3463	756	20	4639	4639	NUM
inlawrev-3463	756	21	,	,	PUNCT
inlawrev-3463	756	22	1973	1973	NUM
inlawrev-3463	756	23	wl	wl	NOUN
inlawrev-3463	756	24	12549	12549	NUM
inlawrev-3463	756	25	.	.	PUNCT
inlawrev-3463	757	1	526	526	NUM
inlawrev-3463	757	2	indiana	indiana	PROPN
inlawrev-3463	757	3	law	law	PROPN
inlawrev-3463	757	4	review	review	NOUN
inlawrev-3463	757	5	[	[	X
inlawrev-3463	757	6	vol	vol	NOUN
inlawrev-3463	757	7	.	.	PUNCT
inlawrev-3463	757	8	34:501	34:501	NUM
inlawrev-3463	757	9	the	the	DET
inlawrev-3463	757	10	courts	court	NOUN
inlawrev-3463	757	11	have	have	AUX
inlawrev-3463	757	12	attempted	attempt	VERB
inlawrev-3463	757	13	to	to	PART
inlawrev-3463	757	14	use	use	VERB
inlawrev-3463	757	15	caution	caution	NOUN
inlawrev-3463	757	16	in	in	ADP
inlawrev-3463	757	17	the	the	DET
inlawrev-3463	757	18	implementation	implementation	NOUN
inlawrev-3463	757	19	and	and	CCONJ
inlawrev-3463	757	20	interpretation	interpretation	NOUN
inlawrev-3463	757	21	of	of	ADP
inlawrev-3463	757	22	erisa	erisa	PROPN
inlawrev-3463	757	23	.	.	PUNCT
inlawrev-3463	758	1	the	the	DET
inlawrev-3463	758	2	concern	concern	NOUN
inlawrev-3463	758	3	remains	remain	VERB
inlawrev-3463	758	4	that	that	SCONJ
inlawrev-3463	758	5	placing	place	VERB
inlawrev-3463	758	6	too	too	ADV
inlawrev-3463	758	7	extensive	extensive	ADJ
inlawrev-3463	758	8	a	a	DET
inlawrev-3463	758	9	burden	burden	NOUN
inlawrev-3463	758	10	on	on	ADP
inlawrev-3463	758	11	employers	employer	NOUN
inlawrev-3463	758	12	will	will	AUX
inlawrev-3463	758	13	result	result	VERB
inlawrev-3463	758	14	in	in	ADP
inlawrev-3463	758	15	a	a	DET
inlawrev-3463	758	16	reduction	reduction	NOUN
inlawrev-3463	758	17	in	in	ADP
inlawrev-3463	758	18	the	the	DET
inlawrev-3463	758	19	number	number	NOUN
inlawrev-3463	758	20	of	of	ADP
inlawrev-3463	758	21	plans	plan	NOUN
inlawrev-3463	758	22	offered	offer	VERB
inlawrev-3463	758	23	.	.	PUNCT
inlawrev-3463	759	1	further	far	ADV
inlawrev-3463	759	2	,	,	PUNCT
inlawrev-3463	759	3	since	since	SCONJ
inlawrev-3463	759	4	an	an	DET
inlawrev-3463	759	5	employer	employer	NOUN
inlawrev-3463	759	6	has	have	VERB
inlawrev-3463	759	7	no	no	DET
inlawrev-3463	759	8	legal	legal	ADJ
inlawrev-3463	759	9	obligation	obligation	NOUN
inlawrev-3463	759	10	to	to	PART
inlawrev-3463	759	11	provide	provide	VERB
inlawrev-3463	759	12	a	a	DET
inlawrev-3463	759	13	retirement	retirement	NOUN
inlawrev-3463	759	14	plan	plan	NOUN
inlawrev-3463	759	15	,	,	PUNCT
inlawrev-3463	759	16	the	the	DET
inlawrev-3463	759	17	employer	employer	NOUN
inlawrev-3463	759	18	has	have	VERB
inlawrev-3463	759	19	no	no	DET
inlawrev-3463	759	20	obligation	obligation	NOUN
inlawrev-3463	759	21	to	to	PART
inlawrev-3463	759	22	increase	increase	VERB
inlawrev-3463	759	23	the	the	DET
inlawrev-3463	759	24	payments	payment	NOUN
inlawrev-3463	759	25	under	under	ADP
inlawrev-3463	759	26	a	a	DET
inlawrev-3463	759	27	plan	plan	NOUN
inlawrev-3463	759	28	that	that	PRON
inlawrev-3463	759	29	already	already	ADV
inlawrev-3463	759	30	exists	exist	VERB
inlawrev-3463	759	31	.	.	PUNCT
inlawrev-3463	760	1	198	198	NUM
inlawrev-3463	760	2	why	why	SCONJ
inlawrev-3463	760	3	then	then	ADV
inlawrev-3463	760	4	,	,	PUNCT
inlawrev-3463	760	5	should	should	AUX
inlawrev-3463	760	6	an	an	DET
inlawrev-3463	760	7	employer	employer	NOUN
inlawrev-3463	760	8	be	be	AUX
inlawrev-3463	760	9	obligated	obligate	VERB
inlawrev-3463	760	10	to	to	PART
inlawrev-3463	760	11	divulge	divulge	VERB
inlawrev-3463	760	12	business	business	NOUN
inlawrev-3463	760	13	strategies	strategy	NOUN
inlawrev-3463	760	14	by	by	ADP
inlawrev-3463	760	15	telling	tell	VERB
inlawrev-3463	760	16	employees	employee	NOUN
inlawrev-3463	760	17	they	they	PRON
inlawrev-3463	760	18	might	might	AUX
inlawrev-3463	760	19	receive	receive	VERB
inlawrev-3463	760	20	more	more	ADJ
inlawrev-3463	760	21	if	if	SCONJ
inlawrev-3463	760	22	they	they	PRON
inlawrev-3463	760	23	stay	stay	VERB
inlawrev-3463	760	24	longer	long	ADV
inlawrev-3463	760	25	?	?	PUNCT
inlawrev-3463	761	1	as	as	SCONJ
inlawrev-3463	761	2	pocchia	pocchia	NOUN
inlawrev-3463	761	3	suggests	suggest	VERB
inlawrev-3463	761	4	,	,	PUNCT
inlawrev-3463	761	5	199	199	NUM
inlawrev-3463	761	6	employees	employee	NOUN
inlawrev-3463	761	7	would	would	AUX
inlawrev-3463	761	8	have	have	VERB
inlawrev-3463	761	9	no	no	DET
inlawrev-3463	761	10	incentive	incentive	NOUN
inlawrev-3463	761	11	to	to	PART
inlawrev-3463	761	12	retire	retire	VERB
inlawrev-3463	761	13	under	under	ADP
inlawrev-3463	761	14	those	those	DET
inlawrev-3463	761	15	circumstances	circumstance	NOUN
inlawrev-3463	761	16	.	.	PUNCT
inlawrev-3463	762	1	also	also	ADV
inlawrev-3463	762	2	,	,	PUNCT
inlawrev-3463	762	3	in	in	ADP
inlawrev-3463	762	4	some	some	DET
inlawrev-3463	762	5	cases	case	NOUN
inlawrev-3463	762	6	,	,	PUNCT
inlawrev-3463	762	7	the	the	DET
inlawrev-3463	762	8	additional	additional	ADJ
inlawrev-3463	762	9	cost	cost	NOUN
inlawrev-3463	762	10	to	to	ADP
inlawrev-3463	762	11	the	the	DET
inlawrev-3463	762	12	employer	employer	NOUN
inlawrev-3463	762	13	may	may	AUX
inlawrev-3463	762	14	well	well	ADV
inlawrev-3463	762	15	exacerbate	exacerbate	VERB
inlawrev-3463	762	16	a	a	DET
inlawrev-3463	762	17	company	company	NOUN
inlawrev-3463	762	18	's	's	PART
inlawrev-3463	762	19	already	already	ADV
inlawrev-3463	762	20	deteriorating	deteriorate	VERB
inlawrev-3463	762	21	financial	financial	ADJ
inlawrev-3463	762	22	position	position	NOUN
inlawrev-3463	762	23	,	,	PUNCT
inlawrev-3463	762	24	thus	thus	ADV
inlawrev-3463	762	25	jeopardizing	jeopardize	VERB
inlawrev-3463	762	26	the	the	DET
inlawrev-3463	762	27	employment	employment	NOUN
inlawrev-3463	762	28	position	position	NOUN
inlawrev-3463	762	29	of	of	ADP
inlawrev-3463	762	30	all	all	DET
inlawrev-3463	762	31	its	its	PRON
inlawrev-3463	762	32	workers	worker	NOUN
inlawrev-3463	762	33	.	.	PUNCT
inlawrev-3463	763	1	imposing	impose	VERB
inlawrev-3463	763	2	the	the	DET
inlawrev-3463	763	3	requirement	requirement	NOUN
inlawrev-3463	763	4	suggested	suggest	VERB
inlawrev-3463	763	5	by	by	ADP
inlawrev-3463	763	6	bins	bin	NOUN
inlawrev-3463	763	7	may	may	AUX
inlawrev-3463	763	8	also	also	ADV
inlawrev-3463	763	9	work	work	VERB
inlawrev-3463	763	10	to	to	ADP
inlawrev-3463	763	11	employees	employee	NOUN
inlawrev-3463	763	12	'	'	PART
inlawrev-3463	763	13	disfavor	disfavor	NOUN
inlawrev-3463	763	14	in	in	ADP
inlawrev-3463	763	15	another	another	DET
inlawrev-3463	763	16	way	way	NOUN
inlawrev-3463	763	17	.	.	PUNCT
inlawrev-3463	764	1	one	one	NUM
inlawrev-3463	764	2	reason	reason	NOUN
inlawrev-3463	764	3	for	for	ADP
inlawrev-3463	764	4	offering	offer	VERB
inlawrev-3463	764	5	early	early	ADJ
inlawrev-3463	764	6	retirement	retirement	NOUN
inlawrev-3463	764	7	incentives	incentive	NOUN
inlawrev-3463	764	8	is	be	AUX
inlawrev-3463	764	9	to	to	PART
inlawrev-3463	764	10	reduce	reduce	VERB
inlawrev-3463	764	11	employment	employment	NOUN
inlawrev-3463	764	12	in	in	ADP
inlawrev-3463	764	13	a	a	DET
inlawrev-3463	764	14	less	less	ADV
inlawrev-3463	764	15	egregious	egregious	ADJ
inlawrev-3463	764	16	manner	manner	NOUN
inlawrev-3463	764	17	than	than	ADP
inlawrev-3463	764	18	simply	simply	ADV
inlawrev-3463	764	19	terminating	terminate	VERB
inlawrev-3463	764	20	employees	employee	NOUN
inlawrev-3463	764	21	.	.	PUNCT
inlawrev-3463	765	1	decisions	decision	NOUN
inlawrev-3463	765	2	like	like	ADP
inlawrev-3463	765	3	that	that	DET
inlawrev-3463	765	4	ofthe	ofthe	NOUN
inlawrev-3463	765	5	bins	bin	NOUN
inlawrev-3463	765	6	panel	panel	NOUN
inlawrev-3463	765	7	that	that	PRON
inlawrev-3463	765	8	increase	increase	VERB
inlawrev-3463	765	9	the	the	DET
inlawrev-3463	765	10	burden	burden	NOUN
inlawrev-3463	765	11	on	on	ADP
inlawrev-3463	765	12	employers	employer	NOUN
inlawrev-3463	765	13	in	in	ADP
inlawrev-3463	765	14	this	this	DET
inlawrev-3463	765	15	situation	situation	NOUN
inlawrev-3463	765	16	could	could	AUX
inlawrev-3463	765	17	well	well	ADV
inlawrev-3463	765	18	lead	lead	VERB
inlawrev-3463	765	19	to	to	ADP
inlawrev-3463	765	20	companies	company	NOUN
inlawrev-3463	765	21	exercising	exercise	VERB
inlawrev-3463	765	22	the	the	DET
inlawrev-3463	765	23	undesirable	undesirable	ADJ
inlawrev-3463	765	24	option	option	NOUN
inlawrev-3463	765	25	of	of	ADP
inlawrev-3463	765	26	simply	simply	ADV
inlawrev-3463	765	27	terminating	terminate	VERB
inlawrev-3463	765	28	employees	employee	NOUN
inlawrev-3463	765	29	in	in	ADP
inlawrev-3463	765	30	order	order	NOUN
inlawrev-3463	765	31	to	to	PART
inlawrev-3463	765	32	achieve	achieve	VERB
inlawrev-3463	765	33	their	their	PRON
inlawrev-3463	765	34	goals	goal	NOUN
inlawrev-3463	765	35	.	.	PUNCT
inlawrev-3463	766	1	in	in	ADP
inlawrev-3463	766	2	that	that	DET
inlawrev-3463	766	3	event	event	NOUN
inlawrev-3463	766	4	,	,	PUNCT
inlawrev-3463	766	5	neither	neither	CCONJ
inlawrev-3463	766	6	those	those	PRON
inlawrev-3463	766	7	who	who	PRON
inlawrev-3463	766	8	would	would	AUX
inlawrev-3463	766	9	like	like	VERB
inlawrev-3463	766	10	to	to	PART
inlawrev-3463	766	11	leave	leave	VERB
inlawrev-3463	766	12	early	early	ADV
inlawrev-3463	766	13	nor	nor	CCONJ
inlawrev-3463	766	14	those	those	PRON
inlawrev-3463	766	15	who	who	PRON
inlawrev-3463	766	16	would	would	AUX
inlawrev-3463	766	17	like	like	VERB
inlawrev-3463	766	18	to	to	PART
inlawrev-3463	766	19	stay	stay	VERB
inlawrev-3463	766	20	would	would	AUX
inlawrev-3463	766	21	be	be	AUX
inlawrev-3463	766	22	satisfied	satisfied	ADJ
inlawrev-3463	766	23	.	.	PUNCT
inlawrev-3463	767	1	bins	bin	NOUN
inlawrev-3463	767	2	suggests	suggest	VERB
inlawrev-3463	767	3	there	there	PRON
inlawrev-3463	767	4	is	be	VERB
inlawrev-3463	767	5	no	no	DET
inlawrev-3463	767	6	reason	reason	NOUN
inlawrev-3463	767	7	why	why	SCONJ
inlawrev-3463	767	8	some	some	DET
inlawrev-3463	767	9	employees	employee	NOUN
inlawrev-3463	767	10	(	(	PUNCT
inlawrev-3463	767	11	those	those	PRON
inlawrev-3463	767	12	who	who	PRON
inlawrev-3463	767	13	ask	ask	VERB
inlawrev-3463	767	14	)	)	PUNCT
inlawrev-3463	767	15	should	should	AUX
inlawrev-3463	767	16	be	be	AUX
inlawrev-3463	767	17	lucky	lucky	ADJ
inlawrev-3463	767	18	enough	enough	ADV
inlawrev-3463	767	19	to	to	PART
inlawrev-3463	767	20	receive	receive	VERB
inlawrev-3463	767	21	additional	additional	ADJ
inlawrev-3463	767	22	incentive	incentive	NOUN
inlawrev-3463	767	23	benefits	benefit	NOUN
inlawrev-3463	767	24	versus	versus	ADP
inlawrev-3463	767	25	those	those	PRON
inlawrev-3463	767	26	who	who	PRON
inlawrev-3463	767	27	do	do	AUX
inlawrev-3463	767	28	not	not	PART
inlawrev-3463	767	29	ask	ask	VERB
inlawrev-3463	767	30	.	.	PUNCT
inlawrev-3463	768	1	that	that	DET
inlawrev-3463	768	2	argument	argument	NOUN
inlawrev-3463	768	3	is	be	AUX
inlawrev-3463	768	4	eliminated	eliminate	VERB
inlawrev-3463	768	5	if	if	SCONJ
inlawrev-3463	768	6	pocchia	pocchia	NOUN
inlawrev-3463	768	7	is	be	AUX
inlawrev-3463	768	8	adopted	adopt	VERB
inlawrev-3463	768	9	,	,	PUNCT
inlawrev-3463	768	10	because	because	SCONJ
inlawrev-3463	768	11	under	under	ADP
inlawrev-3463	768	12	that	that	DET
inlawrev-3463	768	13	court	court	NOUN
inlawrev-3463	768	14	's	's	PART
inlawrev-3463	768	15	bright	bright	ADJ
inlawrev-3463	768	16	line	line	NOUN
inlawrev-3463	768	17	test	test	NOUN
inlawrev-3463	768	18	there	there	PRON
inlawrev-3463	768	19	is	be	VERB
inlawrev-3463	768	20	no	no	DET
inlawrev-3463	768	21	need	need	NOUN
inlawrev-3463	768	22	to	to	PART
inlawrev-3463	768	23	disclose	disclose	VERB
inlawrev-3463	768	24	such	such	ADJ
inlawrev-3463	768	25	information	information	NOUN
inlawrev-3463	768	26	to	to	ADP
inlawrev-3463	768	27	any	any	DET
inlawrev-3463	768	28	employee	employee	NOUN
inlawrev-3463	768	29	.	.	PUNCT
inlawrev-3463	769	1	200	200	NUM
inlawrev-3463	769	2	whether	whether	SCONJ
inlawrev-3463	769	3	employees	employee	NOUN
inlawrev-3463	769	4	ask	ask	VERB
inlawrev-3463	769	5	or	or	CCONJ
inlawrev-3463	769	6	not	not	PART
inlawrev-3463	769	7	,	,	PUNCT
inlawrev-3463	769	8	the	the	DET
inlawrev-3463	769	9	only	only	ADJ
inlawrev-3463	769	10	duty	duty	NOUN
inlawrev-3463	769	11	is	be	AUX
inlawrev-3463	769	12	not	not	PART
inlawrev-3463	769	13	to	to	PART
inlawrev-3463	769	14	mislead	mislead	VERB
inlawrev-3463	769	15	or	or	CCONJ
inlawrev-3463	769	16	misinform	misinform	VERB
inlawrev-3463	769	17	them	they	PRON
inlawrev-3463	769	18	.	.	PUNCT
inlawrev-3463	770	1	201	201	NUM
inlawrev-3463	770	2	even	even	ADV
inlawrev-3463	770	3	ifthat	ifthat	PRON
inlawrev-3463	770	4	were	be	AUX
inlawrev-3463	770	5	not	not	PART
inlawrev-3463	770	6	the	the	DET
inlawrev-3463	770	7	case	case	NOUN
inlawrev-3463	770	8	,	,	PUNCT
inlawrev-3463	770	9	however	however	ADV
inlawrev-3463	770	10	,	,	PUNCT
inlawrev-3463	770	11	luck	luck	NOUN
inlawrev-3463	770	12	is	be	AUX
inlawrev-3463	770	13	not	not	PART
inlawrev-3463	770	14	the	the	DET
inlawrev-3463	770	15	issue	issue	NOUN
inlawrev-3463	770	16	.	.	PUNCT
inlawrev-3463	771	1	for	for	ADP
inlawrev-3463	771	2	example	example	NOUN
inlawrev-3463	771	3	,	,	PUNCT
inlawrev-3463	771	4	if	if	SCONJ
inlawrev-3463	771	5	an	an	DET
inlawrev-3463	771	6	early	early	ADJ
inlawrev-3463	771	7	retirement	retirement	NOUN
inlawrev-3463	771	8	incentive	incentive	NOUN
inlawrev-3463	771	9	program	program	NOUN
inlawrev-3463	771	10	is	be	AUX
inlawrev-3463	771	11	introduced	introduce	VERB
inlawrev-3463	771	12	,	,	PUNCT
inlawrev-3463	771	13	it	it	PRON
inlawrev-3463	771	14	generally	generally	ADV
inlawrev-3463	771	15	requires	require	VERB
inlawrev-3463	771	16	participants	participant	NOUN
inlawrev-3463	771	17	to	to	PART
inlawrev-3463	771	18	be	be	AUX
inlawrev-3463	771	19	fifty	fifty	NUM
inlawrev-3463	771	20	-	-	PUNCT
inlawrev-3463	771	21	five	five	NUM
inlawrev-3463	771	22	or	or	CCONJ
inlawrev-3463	771	23	older	old	ADJ
inlawrev-3463	771	24	.	.	PUNCT
inlawrev-3463	772	1	many	many	ADJ
inlawrev-3463	772	2	of	of	ADP
inlawrev-3463	772	3	those	those	PRON
inlawrev-3463	772	4	who	who	PRON
inlawrev-3463	772	5	are	be	AUX
inlawrev-3463	772	6	near	near	ADP
inlawrev-3463	772	7	the	the	DET
inlawrev-3463	772	8	cut	cut	VERB
inlawrev-3463	772	9	-	-	PUNCT
inlawrev-3463	772	10	off	off	ADP
inlawrev-3463	772	11	age	age	NOUN
inlawrev-3463	772	12	would	would	AUX
inlawrev-3463	772	13	also	also	ADV
inlawrev-3463	772	14	consider	consider	VERB
inlawrev-3463	772	15	themselves	themselves	PRON
inlawrev-3463	772	16	"	"	PUNCT
inlawrev-3463	772	17	unlucky	unlucky	ADJ
inlawrev-3463	772	18	"	"	PUNCT
inlawrev-3463	772	19	because	because	SCONJ
inlawrev-3463	772	20	they	they	PRON
inlawrev-3463	772	21	were	be	AUX
inlawrev-3463	772	22	not	not	PART
inlawrev-3463	772	23	quite	quite	ADV
inlawrev-3463	772	24	old	old	ADJ
inlawrev-3463	772	25	enough	enough	ADV
inlawrev-3463	772	26	to	to	PART
inlawrev-3463	772	27	take	take	VERB
inlawrev-3463	772	28	advantage	advantage	NOUN
inlawrev-3463	772	29	of	of	ADP
inlawrev-3463	772	30	the	the	DET
inlawrev-3463	772	31	incentives	incentive	NOUN
inlawrev-3463	772	32	.	.	PUNCT
inlawrev-3463	773	1	of	of	ADP
inlawrev-3463	773	2	course	course	NOUN
inlawrev-3463	773	3	,	,	PUNCT
inlawrev-3463	773	4	it	it	PRON
inlawrev-3463	773	5	would	would	AUX
inlawrev-3463	773	6	be	be	AUX
inlawrev-3463	773	7	ridiculous	ridiculous	ADJ
inlawrev-3463	773	8	to	to	PART
inlawrev-3463	773	9	require	require	VERB
inlawrev-3463	773	10	the	the	DET
inlawrev-3463	773	11	company	company	NOUN
inlawrev-3463	773	12	to	to	PART
inlawrev-3463	773	13	lower	lower	VERB
inlawrev-3463	773	14	the	the	DET
inlawrev-3463	773	15	age	age	NOUN
inlawrev-3463	773	16	level	level	NOUN
inlawrev-3463	773	17	so	so	SCONJ
inlawrev-3463	773	18	the	the	DET
inlawrev-3463	773	19	"	"	PUNCT
inlawrev-3463	773	20	unlucky	unlucky	ADJ
inlawrev-3463	773	21	"	"	PUNCT
inlawrev-3463	773	22	ones	one	NOUN
inlawrev-3463	773	23	who	who	PRON
inlawrev-3463	773	24	are	be	AUX
inlawrev-3463	773	25	only	only	ADV
inlawrev-3463	773	26	fifty	fifty	NUM
inlawrev-3463	773	27	-	-	PUNCT
inlawrev-3463	773	28	four	four	NUM
inlawrev-3463	773	29	are	be	AUX
inlawrev-3463	773	30	covered	cover	VERB
inlawrev-3463	773	31	.	.	PUNCT
inlawrev-3463	774	1	there	there	PRON
inlawrev-3463	774	2	simply	simply	ADV
inlawrev-3463	774	3	must	must	AUX
inlawrev-3463	774	4	be	be	AUX
inlawrev-3463	774	5	a	a	DET
inlawrev-3463	774	6	definite	definite	ADJ
inlawrev-3463	774	7	cut	cut	NOUN
inlawrev-3463	774	8	-	-	PUNCT
inlawrev-3463	774	9	off	off	ADP
inlawrev-3463	774	10	level	level	NOUN
inlawrev-3463	774	11	for	for	ADP
inlawrev-3463	774	12	age	age	NOUN
inlawrev-3463	774	13	and	and	CCONJ
inlawrev-3463	774	14	for	for	ADP
inlawrev-3463	774	15	disclosure	disclosure	NOUN
inlawrev-3463	774	16	requirements	requirement	NOUN
inlawrev-3463	774	17	.	.	PUNCT
inlawrev-3463	775	1	businesses	business	NOUN
inlawrev-3463	775	2	generally	generally	ADV
inlawrev-3463	775	3	operate	operate	VERB
inlawrev-3463	775	4	as	as	ADP
inlawrev-3463	775	5	rational	rational	ADJ
inlawrev-3463	775	6	economic	economic	ADJ
inlawrev-3463	775	7	entities	entity	NOUN
inlawrev-3463	775	8	.	.	PUNCT
inlawrev-3463	776	1	they	they	PRON
inlawrev-3463	776	2	will	will	AUX
inlawrev-3463	776	3	attempt	attempt	VERB
inlawrev-3463	776	4	to	to	PART
inlawrev-3463	776	5	operate	operate	VERB
inlawrev-3463	776	6	in	in	ADP
inlawrev-3463	776	7	an	an	DET
inlawrev-3463	776	8	efficient	efficient	ADJ
inlawrev-3463	776	9	manner	manner	NOUN
inlawrev-3463	776	10	in	in	ADP
inlawrev-3463	776	11	order	order	NOUN
inlawrev-3463	776	12	to	to	PART
inlawrev-3463	776	13	remain	remain	VERB
inlawrev-3463	776	14	profitable	profitable	ADJ
inlawrev-3463	776	15	and	and	CCONJ
inlawrev-3463	776	16	competitive	competitive	ADJ
inlawrev-3463	776	17	.	.	PUNCT
inlawrev-3463	777	1	in	in	ADP
inlawrev-3463	777	2	their	their	PRON
inlawrev-3463	777	3	attempt	attempt	NOUN
inlawrev-3463	777	4	to	to	PART
inlawrev-3463	777	5	control	control	VERB
inlawrev-3463	777	6	costs	cost	NOUN
inlawrev-3463	777	7	,	,	PUNCT
inlawrev-3463	777	8	they	they	PRON
inlawrev-3463	777	9	will	will	AUX
inlawrev-3463	777	10	try	try	VERB
inlawrev-3463	777	11	to	to	PART
inlawrev-3463	777	12	reduce	reduce	VERB
inlawrev-3463	777	13	uncertainty	uncertainty	NOUN
inlawrev-3463	777	14	to	to	ADP
inlawrev-3463	777	15	the	the	DET
inlawrev-3463	777	16	extent	extent	NOUN
inlawrev-3463	777	17	possible	possible	ADJ
inlawrev-3463	777	18	in	in	ADP
inlawrev-3463	777	19	the	the	DET
inlawrev-3463	777	20	operation	operation	NOUN
inlawrev-3463	777	21	of	of	ADP
inlawrev-3463	777	22	their	their	PRON
inlawrev-3463	777	23	businesses	business	NOUN
inlawrev-3463	777	24	.	.	PUNCT
inlawrev-3463	778	1	a	a	DET
inlawrev-3463	778	2	disclosure	disclosure	NOUN
inlawrev-3463	778	3	requirement	requirement	NOUN
inlawrev-3463	778	4	such	such	ADJ
inlawrev-3463	778	5	as	as	ADP
inlawrev-3463	778	6	that	that	PRON
inlawrev-3463	778	7	suggested	suggest	VERB
inlawrev-3463	778	8	by	by	ADP
inlawrev-3463	778	9	bins	bin	NOUN
inlawrev-3463	778	10	would	would	AUX
inlawrev-3463	778	11	increase	increase	VERB
inlawrev-3463	778	12	both	both	DET
inlawrev-3463	778	13	uncertainty	uncertainty	NOUN
inlawrev-3463	778	14	and	and	CCONJ
inlawrev-3463	778	15	the	the	DET
inlawrev-3463	778	16	cost	cost	NOUN
inlawrev-3463	778	17	burden	burden	NOUN
inlawrev-3463	778	18	on	on	ADP
inlawrev-3463	778	19	companies	company	NOUN
inlawrev-3463	778	20	.	.	PUNCT
inlawrev-3463	779	1	an	an	DET
inlawrev-3463	779	2	employer	employer	NOUN
inlawrev-3463	779	3	's	's	PART
inlawrev-3463	779	4	reaction	reaction	NOUN
inlawrev-3463	779	5	may	may	AUX
inlawrev-3463	779	6	very	very	ADV
inlawrev-3463	779	7	well	well	ADV
inlawrev-3463	779	8	be	be	AUX
inlawrev-3463	779	9	to	to	PART
inlawrev-3463	779	10	eliminate	eliminate	VERB
inlawrev-3463	779	11	plans	plan	NOUN
inlawrev-3463	779	12	affected	affect	VERB
inlawrev-3463	779	13	by	by	ADP
inlawrev-3463	779	14	the	the	DET
inlawrev-3463	779	15	court	court	NOUN
inlawrev-3463	779	16	's	's	PART
inlawrev-3463	779	17	ruling	ruling	NOUN
inlawrev-3463	779	18	,	,	PUNCT
inlawrev-3463	779	19	or	or	CCONJ
inlawrev-3463	779	20	in	in	ADP
inlawrev-3463	779	21	the	the	DET
inlawrev-3463	779	22	case	case	NOUN
inlawrev-3463	779	23	of	of	ADP
inlawrev-3463	779	24	new	new	ADJ
inlawrev-3463	779	25	enterprises	enterprise	NOUN
inlawrev-3463	779	26	,	,	PUNCT
inlawrev-3463	779	27	to	to	PART
inlawrev-3463	779	28	refrain	refrain	VERB
inlawrev-3463	779	29	from	from	ADP
inlawrev-3463	779	30	adopting	adopt	VERB
inlawrev-3463	779	31	such	such	ADJ
inlawrev-3463	779	32	plans	plan	NOUN
inlawrev-3463	779	33	in	in	ADP
inlawrev-3463	779	34	the	the	DET
inlawrev-3463	779	35	first	first	ADJ
inlawrev-3463	779	36	place	place	NOUN
inlawrev-3463	779	37	.	.	PUNCT
inlawrev-3463	780	1	the	the	DET
inlawrev-3463	780	2	net	net	ADJ
inlawrev-3463	780	3	effect	effect	NOUN
inlawrev-3463	780	4	,	,	PUNCT
inlawrev-3463	780	5	therefore	therefore	ADV
inlawrev-3463	780	6	,	,	PUNCT
inlawrev-3463	780	7	may	may	AUX
inlawrev-3463	780	8	well	well	ADV
inlawrev-3463	780	9	be	be	AUX
inlawrev-3463	780	10	the	the	DET
inlawrev-3463	780	11	198	198	NUM
inlawrev-3463	780	12	.	.	PUNCT
inlawrev-3463	781	1	see	see	VERB
inlawrev-3463	781	2	i	i	PRON
inlawrev-3463	781	3	d.	d.	PROPN
inlawrev-3463	781	4	199	199	NUM
inlawrev-3463	781	5	.	.	PUNCT
inlawrev-3463	782	1	see	see	VERB
inlawrev-3463	782	2	pocchia	pocchia	NOUN
inlawrev-3463	782	3	v.	v.	ADP
inlawrev-3463	782	4	nynex	nynex	PROPN
inlawrev-3463	782	5	corp	corp	PROPN
inlawrev-3463	782	6	.	.	PROPN
inlawrev-3463	782	7	,	,	PUNCT
inlawrev-3463	782	8	81	81	NUM
inlawrev-3463	782	9	f.3d	f.3d	NUM
inlawrev-3463	782	10	275	275	NUM
inlawrev-3463	782	11	(	(	PUNCT
inlawrev-3463	782	12	2d	2d	NUM
inlawrev-3463	782	13	cir	cir	NOUN
inlawrev-3463	782	14	.	.	PUNCT
inlawrev-3463	782	15	1996	1996	NUM
inlawrev-3463	782	16	)	)	PUNCT
inlawrev-3463	782	17	;	;	PUNCT
inlawrev-3463	782	18	see	see	VERB
inlawrev-3463	782	19	also	also	ADV
inlawrev-3463	782	20	supra	supra	ADJ
inlawrev-3463	782	21	text	text	NOUN
inlawrev-3463	782	22	accompanying	accompanying	ADJ
inlawrev-3463	782	23	note	note	NOUN
inlawrev-3463	782	24	125	125	NUM
inlawrev-3463	782	25	.	.	NOUN
inlawrev-3463	782	26	200	200	NUM
inlawrev-3463	782	27	.	.	PUNCT
inlawrev-3463	783	1	see	see	VERB
inlawrev-3463	783	2	pocchia	pocchia	NOUN
inlawrev-3463	783	3	,	,	PUNCT
inlawrev-3463	783	4	81	81	NUM
inlawrev-3463	783	5	f.3d	f.3d	NUM
inlawrev-3463	783	6	at	at	ADP
inlawrev-3463	783	7	279	279	NUM
inlawrev-3463	783	8	.	.	PUNCT
inlawrev-3463	784	1	201	201	NUM
inlawrev-3463	784	2	.	.	PUNCT
inlawrev-3463	785	1	see	see	VERB
inlawrev-3463	785	2	i	i	PRON
inlawrev-3463	785	3	d.	d.	PROPN
inlawrev-3463	785	4	at	at	ADP
inlawrev-3463	785	5	278	278	NUM
inlawrev-3463	785	6	.	.	PUNCT
inlawrev-3463	786	1	2001	2001	NUM
inlawrev-3463	786	2	]	]	PUNCT
inlawrev-3463	786	3	erisa	erisa	NOUN
inlawrev-3463	786	4	disclosure	disclosure	NOUN
inlawrev-3463	786	5	decisions	decision	NOUN
inlawrev-3463	786	6	527	527	NUM
inlawrev-3463	786	7	elimination	elimination	NOUN
inlawrev-3463	786	8	ofthe	ofthe	NOUN
inlawrev-3463	786	9	need	need	NOUN
inlawrev-3463	786	10	for	for	ADP
inlawrev-3463	786	11	such	such	ADJ
inlawrev-3463	786	12	disclosure	disclosure	NOUN
inlawrev-3463	786	13	as	as	SCONJ
inlawrev-3463	786	14	the	the	DET
inlawrev-3463	786	15	benefit	benefit	NOUN
inlawrev-3463	786	16	plans	plan	NOUN
inlawrev-3463	786	17	that	that	PRON
inlawrev-3463	786	18	fall	fall	VERB
inlawrev-3463	786	19	under	under	ADP
inlawrev-3463	786	20	its	its	PRON
inlawrev-3463	786	21	aegis	aegis	NOUN
inlawrev-3463	786	22	are	be	AUX
inlawrev-3463	786	23	terminated	terminate	VERB
inlawrev-3463	786	24	.	.	PUNCT
inlawrev-3463	787	1	the	the	DET
inlawrev-3463	787	2	circuit	circuit	NOUN
inlawrev-3463	787	3	court	court	NOUN
inlawrev-3463	787	4	decisions	decision	NOUN
inlawrev-3463	787	5	with	with	ADP
inlawrev-3463	787	6	respect	respect	NOUN
inlawrev-3463	787	7	to	to	ADP
inlawrev-3463	787	8	disclosure	disclosure	NOUN
inlawrev-3463	787	9	requirements	requirement	NOUN
inlawrev-3463	787	10	under	under	ADP
inlawrev-3463	787	11	erisa	erisa	NOUN
inlawrev-3463	787	12	diverged	diverge	VERB
inlawrev-3463	787	13	in	in	ADP
inlawrev-3463	787	14	opinion	opinion	NOUN
inlawrev-3463	787	15	prior	prior	ADV
inlawrev-3463	787	16	to	to	ADP
inlawrev-3463	787	17	the	the	DET
inlawrev-3463	787	18	ninth	ninth	ADJ
inlawrev-3463	787	19	circuit	circuit	PROPN
inlawrev-3463	787	20	panel	panel	NOUN
inlawrev-3463	787	21	's	's	PART
inlawrev-3463	787	22	ruling	ruling	NOUN
inlawrev-3463	787	23	in	in	ADP
inlawrev-3463	787	24	bins	bin	NOUN
inlawrev-3463	787	25	,	,	PUNCT
inlawrev-3463	787	26	but	but	CCONJ
inlawrev-3463	787	27	an	an	DET
inlawrev-3463	787	28	affirmative	affirmative	ADJ
inlawrev-3463	787	29	duty	duty	NOUN
inlawrev-3463	787	30	to	to	PART
inlawrev-3463	787	31	disclose	disclose	VERB
inlawrev-3463	787	32	as	as	SCONJ
inlawrev-3463	787	33	suggested	suggest	VERB
inlawrev-3463	787	34	by	by	ADP
inlawrev-3463	787	35	the	the	DET
inlawrev-3463	787	36	panel	panel	NOUN
inlawrev-3463	787	37	would	would	AUX
inlawrev-3463	787	38	significantly	significantly	ADV
inlawrev-3463	787	39	widen	widen	VERB
inlawrev-3463	787	40	the	the	DET
inlawrev-3463	787	41	gap	gap	NOUN
inlawrev-3463	787	42	.	.	PUNCT
inlawrev-3463	788	1	202	202	NUM
inlawrev-3463	788	2	it	it	PRON
inlawrev-3463	788	3	is	be	AUX
inlawrev-3463	788	4	important	important	ADJ
inlawrev-3463	788	5	that	that	SCONJ
inlawrev-3463	788	6	there	there	PRON
inlawrev-3463	788	7	be	be	VERB
inlawrev-3463	788	8	continuity	continuity	NOUN
inlawrev-3463	788	9	in	in	ADP
inlawrev-3463	788	10	disclosure	disclosure	NOUN
inlawrev-3463	788	11	requirements	requirement	NOUN
inlawrev-3463	788	12	since	since	SCONJ
inlawrev-3463	788	13	a	a	DET
inlawrev-3463	788	14	substantial	substantial	ADJ
inlawrev-3463	788	15	number	number	NOUN
inlawrev-3463	788	16	ofemployers	ofemployer	NOUN
inlawrev-3463	788	17	who	who	PRON
inlawrev-3463	788	18	are	be	AUX
inlawrev-3463	788	19	affected	affect	VERB
inlawrev-3463	788	20	by	by	ADP
inlawrev-3463	788	21	such	such	ADJ
inlawrev-3463	788	22	rulings	ruling	NOUN
inlawrev-3463	788	23	engage	engage	VERB
inlawrev-3463	788	24	in	in	ADP
inlawrev-3463	788	25	business	business	NOUN
inlawrev-3463	788	26	activities	activity	NOUN
inlawrev-3463	788	27	and	and	CCONJ
inlawrev-3463	788	28	have	have	VERB
inlawrev-3463	788	29	employees	employee	NOUN
inlawrev-3463	788	30	in	in	ADP
inlawrev-3463	788	31	multiple	multiple	ADJ
inlawrev-3463	788	32	states	state	NOUN
inlawrev-3463	788	33	.	.	PUNCT
inlawrev-3463	789	1	as	as	ADP
inlawrev-3463	789	2	a	a	DET
inlawrev-3463	789	3	result	result	NOUN
inlawrev-3463	789	4	,	,	PUNCT
inlawrev-3463	789	5	these	these	DET
inlawrev-3463	789	6	businesses	business	NOUN
inlawrev-3463	789	7	would	would	AUX
inlawrev-3463	789	8	be	be	AUX
inlawrev-3463	789	9	essentially	essentially	ADV
inlawrev-3463	789	10	required	require	VERB
inlawrev-3463	789	11	to	to	PART
inlawrev-3463	789	12	conform	conform	VERB
inlawrev-3463	789	13	with	with	ADP
inlawrev-3463	789	14	any	any	DET
inlawrev-3463	789	15	circuit	circuit	NOUN
inlawrev-3463	789	16	holding	hold	VERB
inlawrev-3463	789	17	that	that	PRON
inlawrev-3463	789	18	is	be	AUX
inlawrev-3463	789	19	similar	similar	ADJ
inlawrev-3463	789	20	to	to	ADP
inlawrev-3463	789	21	that	that	PRON
inlawrev-3463	789	22	in	in	ADP
inlawrev-3463	789	23	bins	bin	NOUN
inlawrev-3463	789	24	,	,	PUNCT
inlawrev-3463	789	25	as	as	SCONJ
inlawrev-3463	789	26	unhappy	unhappy	ADJ
inlawrev-3463	789	27	plan	plan	NOUN
inlawrev-3463	789	28	participants	participant	NOUN
inlawrev-3463	789	29	would	would	AUX
inlawrev-3463	789	30	almost	almost	ADV
inlawrev-3463	789	31	certainly	certainly	ADV
inlawrev-3463	789	32	file	file	VERB
inlawrev-3463	789	33	complaints	complaint	NOUN
inlawrev-3463	789	34	in	in	ADP
inlawrev-3463	789	35	that	that	DET
inlawrev-3463	789	36	jurisdiction	jurisdiction	NOUN
inlawrev-3463	789	37	whenever	whenever	SCONJ
inlawrev-3463	789	38	possible	possible	ADJ
inlawrev-3463	789	39	.	.	PUNCT
inlawrev-3463	790	1	the	the	DET
inlawrev-3463	790	2	supreme	supreme	PROPN
inlawrev-3463	790	3	court	court	PROPN
inlawrev-3463	790	4	specifically	specifically	ADV
inlawrev-3463	790	5	declined	decline	VERB
inlawrev-3463	790	6	to	to	PART
inlawrev-3463	790	7	address	address	VERB
inlawrev-3463	790	8	the	the	DET
inlawrev-3463	790	9	issue	issue	NOUN
inlawrev-3463	790	10	of	of	ADP
inlawrev-3463	790	11	the	the	DET
inlawrev-3463	790	12	serious	serious	ADJ
inlawrev-3463	790	13	consideration	consideration	NOUN
inlawrev-3463	790	14	test	test	NOUN
inlawrev-3463	790	15	in	in	ADP
inlawrev-3463	790	16	varity	varity	NOUN
inlawrev-3463	790	17	and	and	CCONJ
inlawrev-3463	790	18	denied	deny	VERB
inlawrev-3463	790	19	certiorari	certiorari	NOUN
inlawrev-3463	790	20	in	in	ADP
inlawrev-3463	790	21	pocchia	pocchia	NOUN
inlawrev-3463	790	22	and	and	CCONJ
inlawrev-3463	790	23	fischer	fischer	NOUN
inlawrev-3463	790	24	,	,	PUNCT
inlawrev-3463	790	25	thus	thus	ADV
inlawrev-3463	790	26	allowing	allow	VERB
inlawrev-3463	790	27	the	the	DET
inlawrev-3463	790	28	circuit	circuit	NOUN
inlawrev-3463	790	29	courts	court	NOUN
inlawrev-3463	790	30	to	to	PART
inlawrev-3463	790	31	develop	develop	VERB
inlawrev-3463	790	32	the	the	DET
inlawrev-3463	790	33	law	law	NOUN
inlawrev-3463	790	34	in	in	ADP
inlawrev-3463	790	35	this	this	DET
inlawrev-3463	790	36	area	area	NOUN
inlawrev-3463	790	37	.	.	PUNCT
inlawrev-3463	791	1	203	203	NUM
inlawrev-3463	791	2	the	the	DET
inlawrev-3463	791	3	divergence	divergence	NOUN
inlawrev-3463	791	4	in	in	ADP
inlawrev-3463	791	5	circuit	circuit	NOUN
inlawrev-3463	791	6	court	court	NOUN
inlawrev-3463	791	7	opinions	opinion	NOUN
inlawrev-3463	791	8	has	have	AUX
inlawrev-3463	791	9	now	now	ADV
inlawrev-3463	791	10	reached	reach	VERB
inlawrev-3463	791	11	the	the	DET
inlawrev-3463	791	12	point	point	NOUN
inlawrev-3463	791	13	,	,	PUNCT
inlawrev-3463	791	14	however	however	ADV
inlawrev-3463	791	15	,	,	PUNCT
inlawrev-3463	791	16	that	that	SCONJ
inlawrev-3463	791	17	the	the	DET
inlawrev-3463	791	18	supreme	supreme	PROPN
inlawrev-3463	791	19	court	court	PROPN
inlawrev-3463	791	20	should	should	AUX
inlawrev-3463	791	21	review	review	VERB
inlawrev-3463	791	22	a	a	DET
inlawrev-3463	791	23	case	case	NOUN
inlawrev-3463	791	24	with	with	ADP
inlawrev-3463	791	25	a	a	DET
inlawrev-3463	791	26	similar	similar	ADJ
inlawrev-3463	791	27	fact	fact	NOUN
inlawrev-3463	791	28	pattern	pattern	NOUN
inlawrev-3463	791	29	to	to	ADP
inlawrev-3463	791	30	bin	bin	PROPN
inlawrev-3463	791	31	that	that	PRON
inlawrev-3463	791	32	applies	apply	VERB
inlawrev-3463	791	33	an	an	DET
inlawrev-3463	791	34	"	"	PUNCT
inlawrev-3463	791	35	affirmative	affirmative	ADJ
inlawrev-3463	791	36	duty	duty	NOUN
inlawrev-3463	791	37	to	to	PART
inlawrev-3463	791	38	disclose	disclose	VERB
inlawrev-3463	791	39	"	"	PUNCT
inlawrev-3463	791	40	requirement	requirement	NOUN
inlawrev-3463	791	41	.	.	PUNCT
inlawrev-3463	792	1	it	it	PRON
inlawrev-3463	792	2	is	be	AUX
inlawrev-3463	792	3	important	important	ADJ
inlawrev-3463	792	4	that	that	SCONJ
inlawrev-3463	792	5	this	this	PRON
inlawrev-3463	792	6	be	be	AUX
inlawrev-3463	792	7	resolved	resolve	VERB
inlawrev-3463	792	8	in	in	ADP
inlawrev-3463	792	9	order	order	NOUN
inlawrev-3463	792	10	to	to	PART
inlawrev-3463	792	11	establish	establish	VERB
inlawrev-3463	792	12	continuity	continuity	NOUN
inlawrev-3463	792	13	in	in	ADP
inlawrev-3463	792	14	the	the	DET
inlawrev-3463	792	15	circuits	circuit	NOUN
inlawrev-3463	792	16	so	so	SCONJ
inlawrev-3463	792	17	that	that	SCONJ
inlawrev-3463	792	18	both	both	DET
inlawrev-3463	792	19	employers	employer	NOUN
inlawrev-3463	792	20	and	and	CCONJ
inlawrev-3463	792	21	participants	participant	NOUN
inlawrev-3463	792	22	know	know	VERB
inlawrev-3463	792	23	their	their	PRON
inlawrev-3463	792	24	rights	right	NOUN
inlawrev-3463	792	25	on	on	ADP
inlawrev-3463	792	26	this	this	DET
inlawrev-3463	792	27	issue	issue	NOUN
inlawrev-3463	792	28	.	.	PUNCT
inlawrev-3463	793	1	conclusion	conclusion	NOUN
inlawrev-3463	793	2	an	an	DET
inlawrev-3463	793	3	affirmative	affirmative	ADJ
inlawrev-3463	793	4	duty	duty	NOUN
inlawrev-3463	793	5	to	to	PART
inlawrev-3463	793	6	disclose	disclose	VERB
inlawrev-3463	793	7	as	as	SCONJ
inlawrev-3463	793	8	suggested	suggest	VERB
inlawrev-3463	793	9	by	by	ADP
inlawrev-3463	793	10	the	the	DET
inlawrev-3463	793	11	bins	bin	NOUN
inlawrev-3463	793	12	panel	panel	NOUN
inlawrev-3463	793	13	obliterates	obliterate	VERB
inlawrev-3463	793	14	the	the	DET
inlawrev-3463	793	15	intent	intent	NOUN
inlawrev-3463	793	16	ofcongress	ofcongress	ADV
inlawrev-3463	793	17	,	,	PUNCT
inlawrev-3463	793	18	which	which	PRON
inlawrev-3463	793	19	was	be	AUX
inlawrev-3463	793	20	recognized	recognize	VERB
inlawrev-3463	793	21	by	by	ADP
inlawrev-3463	793	22	the	the	DET
inlawrev-3463	793	23	varity	varity	NOUN
inlawrev-3463	793	24	court	court	NOUN
inlawrev-3463	793	25	to	to	PART
inlawrev-3463	793	26	balance	balance	VERB
inlawrev-3463	793	27	business	business	NOUN
inlawrev-3463	793	28	requirements	requirement	NOUN
inlawrev-3463	793	29	with	with	ADP
inlawrev-3463	793	30	the	the	DET
inlawrev-3463	793	31	protection	protection	NOUN
inlawrev-3463	793	32	ofbeneficiaries	ofbeneficiarie	NOUN
inlawrev-3463	793	33	.	.	PUNCT
inlawrev-3463	794	1	this	this	PRON
inlawrev-3463	794	2	tilting	tilt	VERB
inlawrev-3463	794	3	ofthe	ofthe	NOUN
inlawrev-3463	794	4	scales	scale	NOUN
inlawrev-3463	794	5	would	would	AUX
inlawrev-3463	794	6	likely	likely	ADV
inlawrev-3463	794	7	quicken	quicken	VERB
inlawrev-3463	794	8	the	the	DET
inlawrev-3463	794	9	exodus	exodus	NOUN
inlawrev-3463	794	10	of	of	ADP
inlawrev-3463	794	11	employers	employer	NOUN
inlawrev-3463	794	12	from	from	ADP
inlawrev-3463	794	13	those	those	PRON
inlawrev-3463	794	14	still	still	ADV
inlawrev-3463	794	15	offering	offer	VERB
inlawrev-3463	794	16	defined	define	VERB
inlawrev-3463	794	17	benefit	benefit	NOUN
inlawrev-3463	794	18	plans	plan	NOUN
inlawrev-3463	794	19	.	.	PUNCT
inlawrev-3463	795	1	the	the	DET
inlawrev-3463	795	2	net	net	ADJ
inlawrev-3463	795	3	effect	effect	NOUN
inlawrev-3463	795	4	will	will	AUX
inlawrev-3463	795	5	be	be	AUX
inlawrev-3463	795	6	a	a	DET
inlawrev-3463	795	7	reduction	reduction	NOUN
inlawrev-3463	795	8	in	in	ADP
inlawrev-3463	795	9	the	the	DET
inlawrev-3463	795	10	number	number	NOUN
inlawrev-3463	795	11	ofemployees	ofemployee	NOUN
inlawrev-3463	795	12	covered	cover	VERB
inlawrev-3463	795	13	by	by	ADP
inlawrev-3463	795	14	such	such	ADJ
inlawrev-3463	795	15	plans	plan	NOUN
inlawrev-3463	795	16	.	.	PUNCT
inlawrev-3463	796	1	if	if	SCONJ
inlawrev-3463	796	2	the	the	DET
inlawrev-3463	796	3	supreme	supreme	PROPN
inlawrev-3463	796	4	court	court	PROPN
inlawrev-3463	796	5	addresses	address	VERB
inlawrev-3463	796	6	the	the	DET
inlawrev-3463	796	7	"	"	PUNCT
inlawrev-3463	796	8	affirmative	affirmative	ADJ
inlawrev-3463	796	9	duty	duty	NOUN
inlawrev-3463	796	10	to	to	PART
inlawrev-3463	796	11	disclose	disclose	VERB
inlawrev-3463	796	12	"	"	PUNCT
inlawrev-3463	796	13	issue	issue	NOUN
inlawrev-3463	796	14	,	,	PUNCT
inlawrev-3463	796	15	it	it	PRON
inlawrev-3463	796	16	should	should	AUX
inlawrev-3463	796	17	conclude	conclude	VERB
inlawrev-3463	796	18	that	that	SCONJ
inlawrev-3463	796	19	the	the	DET
inlawrev-3463	796	20	type	type	NOUN
inlawrev-3463	796	21	of	of	ADP
inlawrev-3463	796	22	disclosure	disclosure	NOUN
inlawrev-3463	796	23	requirements	requirement	NOUN
inlawrev-3463	796	24	suggested	suggest	VERB
inlawrev-3463	796	25	by	by	ADP
inlawrev-3463	796	26	the	the	DET
inlawrev-3463	796	27	bins	bin	NOUN
inlawrev-3463	796	28	panel	panel	NOUN
inlawrev-3463	796	29	,	,	PUNCT
inlawrev-3463	796	30	at	at	ADP
inlawrev-3463	796	31	least	least	ADJ
inlawrev-3463	796	32	in	in	ADP
inlawrev-3463	796	33	the	the	DET
inlawrev-3463	796	34	context	context	NOUN
inlawrev-3463	796	35	of	of	ADP
inlawrev-3463	796	36	early	early	ADJ
inlawrev-3463	796	37	retirement	retirement	NOUN
inlawrev-3463	796	38	cases	case	NOUN
inlawrev-3463	796	39	,	,	PUNCT
inlawrev-3463	796	40	are	be	AUX
inlawrev-3463	796	41	invalid	invalid	ADJ
inlawrev-3463	796	42	.	.	PUNCT
inlawrev-3463	797	1	the	the	DET
inlawrev-3463	797	2	panel	panel	NOUN
inlawrev-3463	797	3	's	's	PART
inlawrev-3463	797	4	ruling	ruling	NOUN
inlawrev-3463	797	5	clearly	clearly	ADV
inlawrev-3463	797	6	goes	go	VERB
inlawrev-3463	797	7	beyond	beyond	ADP
inlawrev-3463	797	8	what	what	PRON
inlawrev-3463	797	9	congress	congress	PROPN
inlawrev-3463	797	10	ever	ever	ADV
inlawrev-3463	797	11	intended	intend	VERB
inlawrev-3463	797	12	in	in	ADP
inlawrev-3463	797	13	adopting	adopt	VERB
inlawrev-3463	797	14	erisa	erisa	NOUN
inlawrev-3463	797	15	.	.	PUNCT
inlawrev-3463	798	1	the	the	DET
inlawrev-3463	798	2	employee	employee	NOUN
inlawrev-3463	798	3	considering	consider	VERB
inlawrev-3463	798	4	an	an	DET
inlawrev-3463	798	5	early	early	ADJ
inlawrev-3463	798	6	retirement	retirement	NOUN
inlawrev-3463	798	7	decision	decision	NOUN
inlawrev-3463	798	8	is	be	AUX
inlawrev-3463	798	9	making	make	VERB
inlawrev-3463	798	10	a	a	DET
inlawrev-3463	798	11	voluntary	voluntary	ADJ
inlawrev-3463	798	12	choice	choice	NOUN
inlawrev-3463	798	13	as	as	ADP
inlawrev-3463	798	14	to	to	ADP
inlawrev-3463	798	15	his	his	PRON
inlawrev-3463	798	16	or	or	CCONJ
inlawrev-3463	798	17	her	her	PRON
inlawrev-3463	798	18	retirement	retirement	NOUN
inlawrev-3463	798	19	date	date	NOUN
inlawrev-3463	798	20	.	.	PUNCT
inlawrev-3463	799	1	the	the	DET
inlawrev-3463	799	2	employee	employee	NOUN
inlawrev-3463	799	3	is	be	AUX
inlawrev-3463	799	4	not	not	PART
inlawrev-3463	799	5	required	require	VERB
inlawrev-3463	799	6	to	to	PART
inlawrev-3463	799	7	retire	retire	VERB
inlawrev-3463	799	8	but	but	CCONJ
inlawrev-3463	799	9	simply	simply	ADV
inlawrev-3463	799	10	desires	desire	NOUN
inlawrev-3463	799	11	to	to	PART
inlawrev-3463	799	12	do	do	VERB
inlawrev-3463	799	13	so	so	ADV
inlawrev-3463	799	14	.	.	PUNCT
inlawrev-3463	800	1	there	there	PRON
inlawrev-3463	800	2	is	be	VERB
inlawrev-3463	800	3	no	no	DET
inlawrev-3463	800	4	legitimate	legitimate	ADJ
inlawrev-3463	800	5	reason	reason	NOUN
inlawrev-3463	800	6	an	an	DET
inlawrev-3463	800	7	employer	employer	NOUN
inlawrev-3463	800	8	should	should	AUX
inlawrev-3463	800	9	be	be	AUX
inlawrev-3463	800	10	required	require	VERB
inlawrev-3463	800	11	to	to	PART
inlawrev-3463	800	12	disturb	disturb	VERB
inlawrev-3463	800	13	its	its	PRON
inlawrev-3463	800	14	business	business	NOUN
inlawrev-3463	800	15	strategies	strategy	NOUN
inlawrev-3463	800	16	to	to	PART
inlawrev-3463	800	17	inform	inform	VERB
inlawrev-3463	800	18	the	the	DET
inlawrev-3463	800	19	prospective	prospective	ADJ
inlawrev-3463	800	20	retiree	retiree	NOUN
inlawrev-3463	800	21	that	that	SCONJ
inlawrev-3463	800	22	an	an	DET
inlawrev-3463	800	23	improved	improved	ADJ
inlawrev-3463	800	24	plan	plan	NOUN
inlawrev-3463	800	25	might	might	AUX
inlawrev-3463	800	26	be	be	AUX
inlawrev-3463	800	27	forthcoming	forthcoming	ADJ
inlawrev-3463	800	28	if	if	SCONJ
inlawrev-3463	800	29	he	he	PRON
inlawrev-3463	800	30	or	or	CCONJ
inlawrev-3463	800	31	she	she	PRON
inlawrev-3463	800	32	delays	delay	VERB
inlawrev-3463	800	33	retirement	retirement	NOUN
inlawrev-3463	800	34	.	.	PUNCT
inlawrev-3463	801	1	the	the	DET
inlawrev-3463	801	2	requirement	requirement	NOUN
inlawrev-3463	801	3	to	to	PART
inlawrev-3463	801	4	do	do	AUX
inlawrev-3463	801	5	so	so	ADV
inlawrev-3463	801	6	exceeds	exceeds	VERB
inlawrev-3463	801	7	the	the	DET
inlawrev-3463	801	8	protection	protection	NOUN
inlawrev-3463	801	9	intended	intend	VERB
inlawrev-3463	801	10	by	by	ADP
inlawrev-3463	801	11	congress	congress	PROPN
inlawrev-3463	801	12	and	and	CCONJ
inlawrev-3463	801	13	,	,	PUNCT
inlawrev-3463	801	14	in	in	ADP
inlawrev-3463	801	15	effect	effect	NOUN
inlawrev-3463	801	16	,	,	PUNCT
inlawrev-3463	801	17	forces	force	VERB
inlawrev-3463	801	18	the	the	DET
inlawrev-3463	801	19	company	company	NOUN
inlawrev-3463	801	20	to	to	PART
inlawrev-3463	801	21	increase	increase	VERB
inlawrev-3463	801	22	an	an	DET
inlawrev-3463	801	23	employee	employee	NOUN
inlawrev-3463	801	24	's	's	PART
inlawrev-3463	801	25	benefits	benefit	NOUN
inlawrev-3463	801	26	in	in	ADP
inlawrev-3463	801	27	the	the	DET
inlawrev-3463	801	28	case	case	NOUN
inlawrev-3463	801	29	ofa	ofa	PROPN
inlawrev-3463	801	30	voluntary	voluntary	ADJ
inlawrev-3463	801	31	retirement	retirement	NOUN
inlawrev-3463	801	32	.	.	PUNCT
inlawrev-3463	802	1	202	202	NUM
inlawrev-3463	802	2	.	.	PUNCT
inlawrev-3463	803	1	see	see	VERB
inlawrev-3463	803	2	bins	bin	NOUN
inlawrev-3463	803	3	v.exxon	v.exxon	PROPN
inlawrev-3463	803	4	co.	co.	PROPN
inlawrev-3463	803	5	u.s.a	u.s.a	PROPN
inlawrev-3463	803	6	.	.	PROPN
inlawrev-3463	803	7	,	,	PUNCT
inlawrev-3463	804	1	189f.3d929,939(9thcir	189f.3d929,939(9thcir	NUM
inlawrev-3463	804	2	.	.	NOUN
inlawrev-3463	804	3	1	1	NUM
inlawrev-3463	804	4	999	999	NUM
inlawrev-3463	804	5	)	)	PUNCT
inlawrev-3463	804	6	,	,	PUNCT
inlawrev-3463	804	7	rev	rev	PROPN
inlawrev-3463	804	8	den	den	PROPN
inlawrev-3463	804	9	banc	banc	PROPN
inlawrev-3463	804	10	220	220	NUM
inlawrev-3463	804	11	f.	f.	PROPN
inlawrev-3463	804	12	3d	3d	PROPN
inlawrev-3463	804	13	1042	1042	NUM
inlawrev-3463	804	14	(	(	PUNCT
inlawrev-3463	804	15	9th	9th	ADJ
inlawrev-3463	804	16	cir	cir	NOUN
inlawrev-3463	804	17	.	.	PROPN
inlawrev-3463	804	18	2000	2000	NUM
inlawrev-3463	804	19	)	)	PUNCT
inlawrev-3463	804	20	.	.	PUNCT
inlawrev-3463	805	1	but	but	CCONJ
inlawrev-3463	805	2	cf	cf	INTJ
inlawrev-3463	805	3	.	.	PUNCT
inlawrev-3463	806	1	pocchia	pocchia	PROPN
inlawrev-3463	806	2	,	,	PUNCT
inlawrev-3463	806	3	81	81	NUM
inlawrev-3463	806	4	f.3d	f.3d	NUM
inlawrev-3463	806	5	at	at	ADP
inlawrev-3463	806	6	279	279	NUM
inlawrev-3463	806	7	;	;	PUNCT
inlawrev-3463	806	8	fischer	fischer	PROPN
inlawrev-3463	806	9	v.	v.	PROPN
inlawrev-3463	806	10	phila	phila	PROPN
inlawrev-3463	806	11	.	.	PUNCT
inlawrev-3463	807	1	elec	elec	PROPN
inlawrev-3463	807	2	.	.	PROPN
inlawrev-3463	807	3	co.	co.	PROPN
inlawrev-3463	807	4	,	,	PUNCT
inlawrev-3463	807	5	96	96	NUM
inlawrev-3463	807	6	f.3d	f.3d	NUM
inlawrev-3463	807	7	1530	1530	NUM
inlawrev-3463	807	8	(	(	PUNCT
inlawrev-3463	807	9	3d	3d	PROPN
inlawrev-3463	807	10	cir	cir	NOUN
inlawrev-3463	807	11	.	.	PUNCT
inlawrev-3463	807	12	1996	1996	NUM
inlawrev-3463	807	13	)	)	PUNCT
inlawrev-3463	807	14	,	,	PUNCT
inlawrev-3463	807	15	cert	cert	NOUN
inlawrev-3463	807	16	,	,	PUNCT
inlawrev-3463	807	17	denied	deny	VERB
inlawrev-3463	807	18	,	,	PUNCT
inlawrev-3463	807	19	520	520	NUM
inlawrev-3463	807	20	u.s	u.s	PROPN
inlawrev-3463	807	21	.	.	PROPN
inlawrev-3463	807	22	1116	1116	NUM
inlawrev-3463	807	23	(	(	PUNCT
inlawrev-3463	807	24	1997	1997	NUM
inlawrev-3463	807	25	)	)	PUNCT
inlawrev-3463	807	26	.	.	PUNCT
inlawrev-3463	808	1	203	203	NUM
inlawrev-3463	808	2	.	.	PUNCT
inlawrev-3463	809	1	see	see	VERB
inlawrev-3463	809	2	pocchia	pocchia	NOUN
inlawrev-3463	809	3	v.	v.	ADP
inlawrev-3463	809	4	nynex	nynex	PROPN
inlawrev-3463	809	5	corp	corp	PROPN
inlawrev-3463	809	6	.	.	PROPN
inlawrev-3463	809	7	,	,	PUNCT
inlawrev-3463	809	8	517	517	NUM
inlawrev-3463	809	9	u.s	u.s	PROPN
inlawrev-3463	809	10	.	.	PROPN
inlawrev-3463	809	11	931	931	NUM
inlawrev-3463	809	12	(	(	PUNCT
inlawrev-3463	809	13	1996	1996	NUM
inlawrev-3463	809	14	)	)	PUNCT
inlawrev-3463	809	15	;	;	PUNCT
inlawrev-3463	809	16	varity	varity	PROPN
inlawrev-3463	809	17	corp	corp	PROPN
inlawrev-3463	809	18	.	.	PROPN
inlawrev-3463	810	1	v.	v.	PROPN
inlawrev-3463	810	2	howe	howe	PROPN
inlawrev-3463	810	3	,	,	PUNCT
inlawrev-3463	810	4	516	516	NUM
inlawrev-3463	810	5	u.s	u.s	PROPN
inlawrev-3463	810	6	.	.	PROPN
inlawrev-3463	810	7	489	489	NUM
inlawrev-3463	810	8	,	,	PUNCT
inlawrev-3463	810	9	506	506	NUM
inlawrev-3463	810	10	(	(	PUNCT
inlawrev-3463	810	11	1996	1996	NUM
inlawrev-3463	810	12	)	)	PUNCT
inlawrev-3463	810	13	;	;	PUNCT
inlawrev-3463	811	1	fischer	fischer	PROPN
inlawrev-3463	811	2	,	,	PUNCT
inlawrev-3463	811	3	96	96	NUM
inlawrev-3463	811	4	f.3d	f.3d	NUM
inlawrev-3463	811	5	at	at	ADP
inlawrev-3463	811	6	1530	1530	NUM
inlawrev-3463	811	7	.	.	PUNCT
inlawrev-3463	812	1	528	528	NUM
inlawrev-3463	812	2	indiana	indiana	PROPN
inlawrev-3463	812	3	law	law	PROPN
inlawrev-3463	812	4	review	review	NOUN
inlawrev-3463	812	5	[	[	X
inlawrev-3463	812	6	vol	vol	NOUN
inlawrev-3463	812	7	.	.	PUNCT
inlawrev-3463	812	8	34:501	34:501	NUM
inlawrev-3463	812	9	finally	finally	ADV
inlawrev-3463	812	10	,	,	PUNCT
inlawrev-3463	812	11	businesses	business	NOUN
inlawrev-3463	812	12	seek	seek	VERB
inlawrev-3463	812	13	as	as	ADV
inlawrev-3463	812	14	much	much	ADJ
inlawrev-3463	812	15	certainty	certainty	NOUN
inlawrev-3463	812	16	as	as	ADP
inlawrev-3463	812	17	possible	possible	ADJ
inlawrev-3463	812	18	in	in	ADP
inlawrev-3463	812	19	conducting	conduct	VERB
inlawrev-3463	812	20	their	their	PRON
inlawrev-3463	812	21	affairs	affair	NOUN
inlawrev-3463	812	22	.	.	PUNCT
inlawrev-3463	813	1	in	in	ADP
inlawrev-3463	813	2	the	the	DET
inlawrev-3463	813	3	context	context	NOUN
inlawrev-3463	813	4	ofearly	ofearly	ADV
inlawrev-3463	813	5	retirement	retirement	NOUN
inlawrev-3463	813	6	cases	case	NOUN
inlawrev-3463	813	7	such	such	ADJ
inlawrev-3463	813	8	as	as	ADP
inlawrev-3463	813	9	bins	bin	NOUN
inlawrev-3463	813	10	,	,	PUNCT
inlawrev-3463	813	11	the	the	DET
inlawrev-3463	813	12	superior	superior	ADJ
inlawrev-3463	813	13	option	option	NOUN
inlawrev-3463	813	14	is	be	AUX
inlawrev-3463	813	15	the	the	DET
inlawrev-3463	813	16	second	second	ADJ
inlawrev-3463	813	17	circuit	circuit	NOUN
inlawrev-3463	813	18	's	's	PART
inlawrev-3463	813	19	bright	bright	ADJ
inlawrev-3463	813	20	line	line	NOUN
inlawrev-3463	813	21	rule	rule	NOUN
inlawrev-3463	813	22	established	establish	VERB
inlawrev-3463	813	23	in	in	ADP
inlawrev-3463	813	24	pocchia	pocchia	NOUN
inlawrev-3463	813	25	that	that	SCONJ
inlawrev-3463	813	26	there	there	PRON
inlawrev-3463	813	27	is	be	VERB
inlawrev-3463	813	28	no	no	DET
inlawrev-3463	813	29	duty	duty	NOUN
inlawrev-3463	813	30	to	to	PART
inlawrev-3463	813	31	inform	inform	VERB
inlawrev-3463	813	32	until	until	SCONJ
inlawrev-3463	813	33	plan	plan	NOUN
inlawrev-3463	813	34	changes	change	NOUN
inlawrev-3463	813	35	have	have	AUX
inlawrev-3463	813	36	been	be	AUX
inlawrev-3463	813	37	adopted	adopt	VERB
inlawrev-3463	813	38	.	.	PUNCT
inlawrev-3463	814	1	204	204	NUM
inlawrev-3463	814	2	this	this	DET
inlawrev-3463	814	3	option	option	NOUN
inlawrev-3463	814	4	enables	enable	VERB
inlawrev-3463	814	5	all	all	DET
inlawrev-3463	814	6	parties	party	NOUN
inlawrev-3463	814	7	to	to	PART
inlawrev-3463	814	8	have	have	VERB
inlawrev-3463	814	9	a	a	DET
inlawrev-3463	814	10	degree	degree	NOUN
inlawrev-3463	814	11	of	of	ADP
inlawrev-3463	814	12	certainty	certainty	NOUN
inlawrev-3463	814	13	with	with	ADP
inlawrev-3463	814	14	respect	respect	NOUN
inlawrev-3463	814	15	to	to	ADP
inlawrev-3463	814	16	erisa	erisa	NOUN
inlawrev-3463	814	17	administration	administration	NOUN
inlawrev-3463	814	18	,	,	PUNCT
inlawrev-3463	814	19	yet	yet	CCONJ
inlawrev-3463	814	20	beneficiaries	beneficiary	NOUN
inlawrev-3463	814	21	are	be	AUX
inlawrev-3463	814	22	still	still	ADV
inlawrev-3463	814	23	protected	protect	VERB
inlawrev-3463	814	24	from	from	ADP
inlawrev-3463	814	25	misleading	mislead	VERB
inlawrev-3463	814	26	statements	statement	NOUN
inlawrev-3463	814	27	or	or	CCONJ
inlawrev-3463	814	28	misrepresentations	misrepresentation	NOUN
inlawrev-3463	814	29	on	on	ADP
inlawrev-3463	814	30	the	the	DET
inlawrev-3463	814	31	part	part	NOUN
inlawrev-3463	814	32	of	of	ADP
inlawrev-3463	814	33	fiduciaries	fiduciary	NOUN
inlawrev-3463	814	34	.	.	PUNCT
inlawrev-3463	815	1	concurrently	concurrently	ADV
inlawrev-3463	815	2	,	,	PUNCT
inlawrev-3463	815	3	it	it	PRON
inlawrev-3463	815	4	fulfills	fulfill	VERB
inlawrev-3463	815	5	the	the	DET
inlawrev-3463	815	6	purpose	purpose	NOUN
inlawrev-3463	815	7	of	of	ADP
inlawrev-3463	815	8	erisa	erisa	NOUN
inlawrev-3463	815	9	that	that	SCONJ
inlawrev-3463	815	10	existing	exist	VERB
inlawrev-3463	815	11	plan	plan	NOUN
inlawrev-3463	815	12	benefits	benefit	NOUN
inlawrev-3463	815	13	be	be	AUX
inlawrev-3463	815	14	protected	protect	VERB
inlawrev-3463	815	15	.	.	PUNCT
inlawrev-3463	816	1	the	the	DET
inlawrev-3463	816	2	certainty	certainty	NOUN
inlawrev-3463	816	3	and	and	CCONJ
inlawrev-3463	816	4	reasonableness	reasonableness	NOUN
inlawrev-3463	816	5	created	create	VERB
inlawrev-3463	816	6	by	by	ADP
inlawrev-3463	816	7	the	the	DET
inlawrev-3463	816	8	pocchia	pocchia	NOUN
inlawrev-3463	816	9	rule	rule	NOUN
inlawrev-3463	816	10	would	would	AUX
inlawrev-3463	816	11	therefore	therefore	ADV
inlawrev-3463	816	12	encourage	encourage	VERB
inlawrev-3463	816	13	companies	company	NOUN
inlawrev-3463	816	14	to	to	PART
inlawrev-3463	816	15	provide	provide	VERB
inlawrev-3463	816	16	pension	pension	NOUN
inlawrev-3463	816	17	benefits	benefit	NOUN
inlawrev-3463	816	18	and	and	CCONJ
inlawrev-3463	816	19	help	help	VERB
inlawrev-3463	816	20	fulfill	fulfill	VERB
inlawrev-3463	816	21	congress	congress	PROPN
inlawrev-3463	816	22	'	'	PART
inlawrev-3463	816	23	intent	intent	NOUN
inlawrev-3463	816	24	that	that	SCONJ
inlawrev-3463	816	25	more	more	ADJ
inlawrev-3463	816	26	workers	worker	NOUN
inlawrev-3463	816	27	be	be	AUX
inlawrev-3463	816	28	covered	cover	VERB
inlawrev-3463	816	29	by	by	ADP
inlawrev-3463	816	30	retirement	retirement	NOUN
inlawrev-3463	816	31	plans	plan	NOUN
inlawrev-3463	816	32	.	.	PUNCT
inlawrev-3463	817	1	204	204	NUM
inlawrev-3463	817	2	.	.	PUNCT
inlawrev-3463	818	1	see	see	VERB
inlawrev-3463	818	2	pocchia	pocchia	NOUN
inlawrev-3463	818	3	,	,	PUNCT
inlawrev-3463	818	4	81	81	NUM
inlawrev-3463	818	5	f.3d	f.3d	NUM
inlawrev-3463	818	6	at	at	ADP
inlawrev-3463	818	7	278	278	NUM
inlawrev-3463	818	8	.	.	PUNCT