id	sid	tid	token	lemma	pos
inlawrev-3741	1	1	indiana	indiana	PROPN
inlawrev-3741	1	2	law	law	PROPN
inlawrev-3741	1	3	review	review	PROPN
inlawrev-3741	1	4	indiana	indiana	PROPN
inlawrev-3741	1	5	law	law	PROPN
inlawrev-3741	1	6	review	review	NOUN
inlawrev-3741	1	7	volume	volume	NOUN
inlawrev-3741	1	8	39	39	NUM
inlawrev-3741	1	9	2005	2005	NUM
inlawrev-3741	1	10	number	number	NOUN
inlawrev-3741	1	11	1	1	NUM
inlawrev-3741	1	12	articles	article	NOUN
inlawrev-3741	1	13	ties	tie	NOUN
inlawrev-3741	1	14	that	that	PRON
inlawrev-3741	1	15	bind	bind	VERB
inlawrev-3741	1	16	and	and	CCONJ
inlawrev-3741	1	17	restraints	restraint	NOUN
inlawrev-3741	1	18	on	on	ADP
inlawrev-3741	1	19	lawyer	lawyer	NOUN
inlawrev-3741	1	20	competition	competition	NOUN
inlawrev-3741	1	21	:	:	PUNCT
inlawrev-3741	1	22	restrictive	restrictive	ADJ
inlawrev-3741	1	23	covenants	covenant	NOUN
inlawrev-3741	1	24	as	as	ADP
inlawrev-3741	1	25	conditions	condition	NOUN
inlawrev-3741	1	26	to	to	ADP
inlawrev-3741	1	27	the	the	DET
inlawrev-3741	1	28	payments	payment	NOUN
inlawrev-3741	1	29	of	of	ADP
inlawrev-3741	1	30	retirement	retirement	NOUN
inlawrev-3741	1	31	benefits	benefit	NOUN
inlawrev-3741	1	32	*	*	PUNCT
inlawrev-3741	1	33	robert	robert	PROPN
inlawrev-3741	1	34	w.	w.	PROPN
inlawrev-3741	1	35	hillman	hillman	PROPN
inlawrev-3741	1	36	introduction	introduction	PROPN
inlawrev-3741	1	37	client	client	NOUN
inlawrev-3741	1	38	loyalties	loyalty	NOUN
inlawrev-3741	1	39	often	often	ADV
inlawrev-3741	1	40	run	run	VERB
inlawrev-3741	1	41	stronger	strong	ADJ
inlawrev-3741	1	42	to	to	ADP
inlawrev-3741	1	43	lawyers	lawyer	NOUN
inlawrev-3741	1	44	than	than	ADP
inlawrev-3741	1	45	the	the	DET
inlawrev-3741	1	46	firms	firm	NOUN
inlawrev-3741	1	47	in	in	ADP
inlawrev-3741	1	48	which	which	PRON
inlawrev-3741	1	49	their	their	PRON
inlawrev-3741	1	50	lawyers	lawyer	NOUN
inlawrev-3741	1	51	practice	practice	VERB
inlawrev-3741	1	52	,	,	PUNCT
inlawrev-3741	1	53	with	with	ADP
inlawrev-3741	1	54	the	the	DET
inlawrev-3741	1	55	consequence	consequence	NOUN
inlawrev-3741	1	56	that	that	SCONJ
inlawrev-3741	1	57	within	within	ADP
inlawrev-3741	1	58	a	a	DET
inlawrev-3741	1	59	given	give	VERB
inlawrev-3741	1	60	firm	firm	NOUN
inlawrev-3741	1	61	there	there	ADV
inlawrev-3741	1	62	likely	likely	ADV
inlawrev-3741	1	63	exists	exist	VERB
inlawrev-3741	1	64	a	a	DET
inlawrev-3741	1	65	number	number	NOUN
inlawrev-3741	1	66	oflawyers	oflawyer	VERB
inlawrev-3741	1	67	with	with	ADP
inlawrev-3741	1	68	the	the	DET
inlawrev-3741	1	69	ability	ability	NOUN
inlawrev-3741	1	70	to	to	PART
inlawrev-3741	1	71	leave	leave	VERB
inlawrev-3741	1	72	the	the	DET
inlawrev-3741	1	73	firm	firm	NOUN
inlawrev-3741	1	74	and	and	CCONJ
inlawrev-3741	1	75	take	take	VERB
inlawrev-3741	1	76	with	with	ADP
inlawrev-3741	1	77	them	they	PRON
inlawrev-3741	1	78	revenue	revenue	NOUN
inlawrev-3741	1	79	streams	stream	NOUN
inlawrev-3741	1	80	of	of	ADP
inlawrev-3741	1	81	some	some	DET
inlawrev-3741	1	82	consequence	consequence	NOUN
inlawrev-3741	1	83	.	.	PUNCT
inlawrev-3741	2	1	1	1	NUM
inlawrev-3741	2	2	one	one	NUM
inlawrev-3741	2	3	of	of	ADP
inlawrev-3741	2	4	the	the	DET
inlawrev-3741	2	5	more	more	ADV
inlawrev-3741	2	6	dynamic	dynamic	ADJ
inlawrev-3741	2	7	and	and	CCONJ
inlawrev-3741	2	8	litigated	litigated	ADJ
inlawrev-3741	2	9	issues	issue	NOUN
inlawrev-3741	2	10	within	within	ADP
inlawrev-3741	2	11	the	the	DET
inlawrev-3741	2	12	growing	grow	VERB
inlawrev-3741	2	13	law	law	NOUN
inlawrev-3741	2	14	of	of	ADP
inlawrev-3741	2	15	lawyer	lawyer	NOUN
inlawrev-3741	2	16	mobility	mobility	NOUN
inlawrev-3741	2	17	concerns	concern	NOUN
inlawrev-3741	2	18	efforts	effort	NOUN
inlawrev-3741	2	19	to	to	PART
inlawrev-3741	2	20	restrict	restrict	VERB
inlawrev-3741	2	21	contractually	contractually	ADV
inlawrev-3741	2	22	future	future	ADJ
inlawrev-3741	2	23	competition	competition	NOUN
inlawrev-3741	2	24	by	by	ADP
inlawrev-3741	2	25	present	present	ADJ
inlawrev-3741	2	26	members	member	NOUN
inlawrev-3741	2	27	ofa	ofa	PROPN
inlawrev-3741	2	28	law	law	NOUN
inlawrev-3741	2	29	firm.2	firm.2	VERB
inlawrev-3741	2	30	for	for	ADP
inlawrev-3741	2	31	the	the	DET
inlawrev-3741	2	32	most	most	ADJ
inlawrev-3741	2	33	part	part	NOUN
inlawrev-3741	2	34	,	,	PUNCT
inlawrev-3741	2	35	contractual	contractual	ADJ
inlawrev-3741	2	36	restraints	restraint	NOUN
inlawrev-3741	2	37	on	on	ADP
inlawrev-3741	2	38	competition	competition	NOUN
inlawrev-3741	2	39	fall	fall	VERB
inlawrev-3741	2	40	under	under	ADP
inlawrev-3741	2	41	the	the	DET
inlawrev-3741	2	42	clearly	clearly	ADV
inlawrev-3741	2	43	articulated	articulate	VERB
inlawrev-3741	2	44	ethics	ethic	NOUN
inlawrev-3741	2	45	codes	code	NOUN
inlawrev-3741	2	46	'	'	PART
inlawrev-3741	2	47	bans	ban	NOUN
inlawrev-3741	2	48	on	on	ADP
inlawrev-3741	2	49	bargained	bargain	VERB
inlawrev-3741	2	50	practice	practice	NOUN
inlawrev-3741	2	51	restrictions	restriction	NOUN
inlawrev-3741	2	52	following	follow	VERB
inlawrev-3741	2	53	departure	departure	NOUN
inlawrev-3741	2	54	from	from	ADP
inlawrev-3741	2	55	a	a	DET
inlawrev-3741	2	56	firm	firm	NOUN
inlawrev-3741	2	57	,	,	PUNCT
inlawrev-3741	2	58	the	the	DET
inlawrev-3741	2	59	raison	raison	NOUN
inlawrev-3741	2	60	d'etre	d'etre	NOUN
inlawrev-3741	2	61	being	be	AUX
inlawrev-3741	2	62	that	that	SCONJ
inlawrev-3741	2	63	clients	client	NOUN
inlawrev-3741	2	64	should	should	AUX
inlawrev-3741	2	65	have	have	VERB
inlawrev-3741	2	66	the	the	DET
inlawrev-3741	2	67	right	right	NOUN
inlawrev-3741	2	68	to	to	PART
inlawrev-3741	2	69	choose	choose	VERB
inlawrev-3741	2	70	the	the	DET
inlawrev-3741	2	71	lawyers	lawyer	NOUN
inlawrev-3741	2	72	who	who	PRON
inlawrev-3741	2	73	will	will	AUX
inlawrev-3741	2	74	represent	represent	VERB
inlawrev-3741	2	75	them.3	them.3	NOUN
inlawrev-3741	2	76	there	there	PRON
inlawrev-3741	2	77	exists	exist	VERB
inlawrev-3741	2	78	one	one	NUM
inlawrev-3741	2	79	important	important	ADJ
inlawrev-3741	2	80	,	,	PUNCT
inlawrev-3741	2	81	but	but	CCONJ
inlawrev-3741	2	82	largely	largely	ADV
inlawrev-3741	2	83	undeveloped	undeveloped	ADJ
inlawrev-3741	2	84	,	,	PUNCT
inlawrev-3741	2	85	exception	exception	NOUN
inlawrev-3741	2	86	to	to	ADP
inlawrev-3741	2	87	the	the	DET
inlawrev-3741	2	88	ethics	ethic	NOUN
inlawrev-3741	2	89	codes	code	NOUN
inlawrev-3741	2	90	'	'	PART
inlawrev-3741	2	91	ban	ban	NOUN
inlawrev-3741	2	92	on	on	ADP
inlawrev-3741	2	93	restrictive	restrictive	ADJ
inlawrev-3741	2	94	covenants	covenant	NOUN
inlawrev-3741	2	95	.	.	PUNCT
inlawrev-3741	3	1	both	both	CCONJ
inlawrev-3741	3	2	the	the	DET
inlawrev-3741	3	3	model	model	PROPN
inlawrev-3741	3	4	code	code	PROPN
inlawrev-3741	3	5	of	of	ADP
inlawrev-3741	3	6	professional	professional	ADJ
inlawrev-3741	3	7	responsibility	responsibility	NOUN
inlawrev-3741	3	8	4	4	NUM
inlawrev-3741	3	9	and	and	CCONJ
inlawrev-3741	3	10	the	the	DET
inlawrev-3741	3	11	more	more	ADV
inlawrev-3741	3	12	recent	recent	ADJ
inlawrev-3741	3	13	model	model	NOUN
inlawrev-3741	3	14	rules	rule	NOUN
inlawrev-3741	3	15	ofprofessional	ofprofessional	ADJ
inlawrev-3741	3	16	conduct	conduct	NOUN
inlawrev-3741	3	17	exempt	exempt	ADJ
inlawrev-3741	3	18	from	from	ADP
inlawrev-3741	3	19	their	their	PRON
inlawrev-3741	3	20	anticompetition	anticompetition	NOUN
inlawrev-3741	3	21	bans	ban	VERB
inlawrev-3741	3	22	an	an	DET
inlawrev-3741	3	23	agreement	agreement	NOUN
inlawrev-3741	3	24	tying	tie	VERB
inlawrev-3741	3	25	noncompetition	noncompetition	NOUN
inlawrev-3741	3	26	to	to	ADP
inlawrev-3741	3	27	benefits	benefit	NOUN
inlawrev-3741	3	28	paid	pay	VERB
inlawrev-3741	3	29	on	on	ADP
inlawrev-3741	3	30	account	account	NOUN
inlawrev-3741	3	31	of	of	ADP
inlawrev-3741	3	32	retirement	retirement	NOUN
inlawrev-3741	3	33	.	.	PUNCT
inlawrev-3741	4	1	5	5	NUM
inlawrev-3741	4	2	the	the	DET
inlawrev-3741	4	3	retirement	retirement	NOUN
inlawrev-3741	4	4	benefits	benefit	NOUN
inlawrev-3741	4	5	exception	exception	NOUN
inlawrev-3741	4	6	is	be	AUX
inlawrev-3741	4	7	important	important	ADJ
inlawrev-3741	4	8	because	because	SCONJ
inlawrev-3741	4	9	the	the	DET
inlawrev-3741	4	10	departure	departure	NOUN
inlawrev-3741	4	11	of	of	ADP
inlawrev-3741	4	12	a	a	DET
inlawrev-3741	4	13	partner	partner	NOUN
inlawrev-3741	4	14	from	from	ADP
inlawrev-3741	4	15	a	a	DET
inlawrev-3741	4	16	law	law	NOUN
inlawrev-3741	4	17	firm	firm	NOUN
inlawrev-3741	4	18	typically	typically	ADV
inlawrev-3741	4	19	will	will	AUX
inlawrev-3741	4	20	prompt	prompt	VERB
inlawrev-3741	4	21	some	some	PRON
inlawrev-3741	4	22	*	*	PUNCT
inlawrev-3741	5	1	©	©	PROPN
inlawrev-3741	5	2	2005	2005	NUM
inlawrev-3741	5	3	by	by	ADP
inlawrev-3741	5	4	robert	robert	PROPN
inlawrev-3741	5	5	w.	w.	PROPN
inlawrev-3741	5	6	hillman	hillman	PROPN
inlawrev-3741	5	7	.	.	PUNCT
inlawrev-3741	6	1	*	*	PUNCT
inlawrev-3741	7	1	*	*	PUNCT
inlawrev-3741	7	2	fair	fair	ADJ
inlawrev-3741	7	3	business	business	NOUN
inlawrev-3741	7	4	practices	practice	NOUN
inlawrev-3741	7	5	distinguished	distinguish	VERB
inlawrev-3741	7	6	professor	professor	NOUN
inlawrev-3741	7	7	oflaw	oflaw	NOUN
inlawrev-3741	7	8	,	,	PUNCT
inlawrev-3741	7	9	university	university	PROPN
inlawrev-3741	7	10	of	of	ADP
inlawrev-3741	7	11	california	california	PROPN
inlawrev-3741	7	12	,	,	PUNCT
inlawrev-3741	7	13	davis	davis	PROPN
inlawrev-3741	7	14	.	.	PUNCT
inlawrev-3741	8	1	my	my	PRON
inlawrev-3741	8	2	thanks	thank	NOUN
inlawrev-3741	8	3	to	to	ADP
inlawrev-3741	8	4	stephanie	stephanie	PROPN
inlawrev-3741	8	5	brooks	brooks	PROPN
inlawrev-3741	8	6	for	for	ADP
inlawrev-3741	8	7	her	her	PRON
inlawrev-3741	8	8	excellent	excellent	ADJ
inlawrev-3741	8	9	research	research	NOUN
inlawrev-3741	8	10	assistance	assistance	NOUN
inlawrev-3741	8	11	.	.	PUNCT
inlawrev-3741	9	1	1	1	X
inlawrev-3741	9	2	.	.	PUNCT
inlawrev-3741	9	3	see	see	VERB
inlawrev-3741	9	4	generally	generally	ADV
inlawrev-3741	9	5	robert	robert	PROPN
inlawrev-3741	9	6	w.	w.	PROPN
inlawrev-3741	9	7	hillman	hillman	PROPN
inlawrev-3741	9	8	,	,	PUNCT
inlawrev-3741	9	9	law	law	NOUN
inlawrev-3741	9	10	firms	firm	NOUN
inlawrev-3741	9	11	and	and	CCONJ
inlawrev-3741	9	12	their	their	PRON
inlawrev-3741	9	13	partners	partner	NOUN
inlawrev-3741	9	14	:	:	PUNCT
inlawrev-3741	9	15	the	the	DET
inlawrev-3741	9	16	law	law	NOUN
inlawrev-3741	9	17	and	and	CCONJ
inlawrev-3741	9	18	ethics	ethic	NOUN
inlawrev-3741	9	19	ofgrabbing	ofgrabbe	VERB
inlawrev-3741	9	20	and	and	CCONJ
inlawrev-3741	9	21	leaving	leave	VERB
inlawrev-3741	9	22	,	,	PUNCT
inlawrev-3741	9	23	67	67	NUM
inlawrev-3741	9	24	tex	tex	PROPN
inlawrev-3741	9	25	.	.	PROPN
inlawrev-3741	9	26	l.	l.	PROPN
inlawrev-3741	9	27	rev	rev	PROPN
inlawrev-3741	9	28	.	.	PROPN
inlawrev-3741	9	29	1	1	NUM
inlawrev-3741	9	30	(	(	PUNCT
inlawrev-3741	9	31	1988	1988	NUM
inlawrev-3741	9	32	)	)	PUNCT
inlawrev-3741	9	33	.	.	PUNCT
inlawrev-3741	10	1	2	2	X
inlawrev-3741	10	2	.	.	X
inlawrev-3741	10	3	see	see	VERB
inlawrev-3741	10	4	generally	generally	ADV
inlawrev-3741	10	5	robert	robert	PROPN
inlawrev-3741	10	6	w.	w.	PROPN
inlawrev-3741	10	7	hillman	hillman	PROPN
inlawrev-3741	10	8	,	,	PUNCT
inlawrev-3741	10	9	hillman	hillman	PROPN
inlawrev-3741	10	10	on	on	ADP
inlawrev-3741	10	11	lawyer	lawyer	NOUN
inlawrev-3741	10	12	mobility	mobility	NOUN
inlawrev-3741	10	13	§	§	PROPN
inlawrev-3741	10	14	2.3.5	2.3.5	NUM
inlawrev-3741	10	15	(	(	PUNCT
inlawrev-3741	10	16	supp	supp	PROPN
inlawrev-3741	10	17	.	.	PUNCT
inlawrev-3741	10	18	2005	2005	NUM
inlawrev-3741	10	19	)	)	PUNCT
inlawrev-3741	10	20	.	.	PUNCT
inlawrev-3741	11	1	3	3	X
inlawrev-3741	11	2	.	.	X
inlawrev-3741	11	3	see	see	VERB
inlawrev-3741	11	4	i	i	PRON
inlawrev-3741	11	5	d.	d.	PROPN
inlawrev-3741	11	6	§	§	PROPN
inlawrev-3741	11	7	2.3.3	2.3.3	NUM
inlawrev-3741	11	8	.	.	PUNCT
inlawrev-3741	12	1	4	4	X
inlawrev-3741	12	2	.	.	X
inlawrev-3741	12	3	see	see	VERB
inlawrev-3741	12	4	model	model	NOUN
inlawrev-3741	12	5	code	code	PROPN
inlawrev-3741	12	6	of	of	ADP
inlawrev-3741	12	7	prof'l	prof'l	PROPN
inlawrev-3741	12	8	responsibility	responsibility	NOUN
inlawrev-3741	12	9	dr	dr	PROPN
inlawrev-3741	12	10	21	21	NUM
inlawrev-3741	12	11	08(a	08(a	NUM
inlawrev-3741	12	12	)	)	PUNCT
inlawrev-3741	12	13	(	(	PUNCT
inlawrev-3741	12	14	1	1	NUM
inlawrev-3741	12	15	980	980	NUM
inlawrev-3741	12	16	)	)	PUNCT
inlawrev-3741	12	17	(	(	PUNCT
inlawrev-3741	12	18	"	"	PUNCT
inlawrev-3741	12	19	a	a	DET
inlawrev-3741	12	20	lawyer	lawyer	NOUN
inlawrev-3741	12	21	shall	shall	AUX
inlawrev-3741	12	22	not	not	PART
inlawrev-3741	12	23	be	be	AUX
inlawrev-3741	12	24	a	a	DET
inlawrev-3741	12	25	party	party	NOUN
inlawrev-3741	12	26	to	to	PART
inlawrev-3741	12	27	or	or	CCONJ
inlawrev-3741	12	28	participate	participate	VERB
inlawrev-3741	12	29	in	in	ADP
inlawrev-3741	12	30	[	[	PUNCT
inlawrev-3741	12	31	a	a	DET
inlawrev-3741	12	32	covenant	covenant	NOUN
inlawrev-3741	12	33	not	not	PART
inlawrev-3741	12	34	to	to	PART
inlawrev-3741	12	35	compete	compete	VERB
inlawrev-3741	12	36	]	]	PUNCT
inlawrev-3741	12	37	,	,	PUNCT
inlawrev-3741	12	38	except	except	SCONJ
inlawrev-3741	12	39	as	as	ADP
inlawrev-3741	12	40	a	a	DET
inlawrev-3741	12	41	condition	condition	NOUN
inlawrev-3741	12	42	to	to	ADP
inlawrev-3741	12	43	payment	payment	NOUN
inlawrev-3741	12	44	of	of	ADP
inlawrev-3741	12	45	retirement	retirement	NOUN
inlawrev-3741	12	46	benefits	benefit	NOUN
inlawrev-3741	12	47	.	.	PUNCT
inlawrev-3741	13	1	"	"	PUNCT
inlawrev-3741	13	2	)	)	PUNCT
inlawrev-3741	13	3	.	.	PUNCT
inlawrev-3741	14	1	5	5	X
inlawrev-3741	14	2	.	.	X
inlawrev-3741	14	3	see	see	VERB
inlawrev-3741	14	4	model	model	NOUN
inlawrev-3741	14	5	rules	rule	NOUN
inlawrev-3741	14	6	of	of	ADP
inlawrev-3741	14	7	prof'l	prof'l	PROPN
inlawrev-3741	14	8	conduct	conduct	VERB
inlawrev-3741	14	9	r.	r.	NOUN
inlawrev-3741	14	10	5.6	5.6	NUM
inlawrev-3741	14	11	(	(	PUNCT
inlawrev-3741	14	12	2005	2005	NUM
inlawrev-3741	14	13	)	)	PUNCT
inlawrev-3741	14	14	(	(	PUNCT
inlawrev-3741	14	15	"	"	PUNCT
inlawrev-3741	14	16	a	a	DET
inlawrev-3741	14	17	lawyer	lawyer	NOUN
inlawrev-3741	14	18	shall	shall	AUX
inlawrev-3741	14	19	not	not	PART
inlawrev-3741	14	20	participate	participate	VERB
inlawrev-3741	14	21	in	in	ADP
inlawrev-3741	14	22	offering	offer	VERB
inlawrev-3741	14	23	or	or	CCONJ
inlawrev-3741	14	24	making	make	VERB
inlawrev-3741	14	25	[	[	PUNCT
inlawrev-3741	14	26	a	a	DET
inlawrev-3741	14	27	covenant	covenant	NOUN
inlawrev-3741	14	28	not	not	PART
inlawrev-3741	14	29	to	to	PART
inlawrev-3741	14	30	compete	compete	VERB
inlawrev-3741	14	31	]	]	PUNCT
inlawrev-3741	14	32	,	,	PUNCT
inlawrev-3741	14	33	except	except	SCONJ
inlawrev-3741	14	34	an	an	DET
inlawrev-3741	14	35	agreement	agreement	NOUN
inlawrev-3741	14	36	concerning	concern	VERB
inlawrev-3741	14	37	benefits	benefit	NOUN
inlawrev-3741	14	38	upon	upon	SCONJ
inlawrev-3741	14	39	retirement	retirement	NOUN
inlawrev-3741	14	40	.	.	PUNCT
inlawrev-3741	14	41	"	"	PUNCT
inlawrev-3741	14	42	)	)	PUNCT
inlawrev-3741	14	43	.	.	PUNCT
inlawrev-3741	15	1	indiana	indiana	PROPN
inlawrev-3741	15	2	law	law	PROPN
inlawrev-3741	15	3	review	review	NOUN
inlawrev-3741	16	1	[	[	X
inlawrev-3741	16	2	vol	vol	NOUN
inlawrev-3741	16	3	.	.	PUNCT
inlawrev-3741	16	4	39	39	NUM
inlawrev-3741	16	5	:	:	SYM
inlawrev-3741	16	6	1	1	NUM
inlawrev-3741	16	7	type	type	NOUN
inlawrev-3741	16	8	of	of	ADP
inlawrev-3741	16	9	payout	payout	NOUN
inlawrev-3741	16	10	in	in	ADP
inlawrev-3741	16	11	satisfaction	satisfaction	NOUN
inlawrev-3741	16	12	of	of	ADP
inlawrev-3741	16	13	the	the	DET
inlawrev-3741	16	14	lawyer	lawyer	NOUN
inlawrev-3741	16	15	's	's	PART
inlawrev-3741	16	16	interest	interest	NOUN
inlawrev-3741	16	17	in	in	ADP
inlawrev-3741	16	18	the	the	DET
inlawrev-3741	16	19	firm	firm	NOUN
inlawrev-3741	16	20	.	.	PUNCT
inlawrev-3741	17	1	to	to	ADP
inlawrev-3741	17	2	the	the	DET
inlawrev-3741	17	3	extent	extent	NOUN
inlawrev-3741	17	4	that	that	SCONJ
inlawrev-3741	17	5	firms	firm	NOUN
inlawrev-3741	17	6	are	be	AUX
inlawrev-3741	17	7	able	able	ADJ
inlawrev-3741	17	8	to	to	PART
inlawrev-3741	17	9	categorize	categorize	VERB
inlawrev-3741	17	10	the	the	DET
inlawrev-3741	17	11	payouts	payout	NOUN
inlawrev-3741	17	12	as	as	ADP
inlawrev-3741	17	13	retirement	retirement	NOUN
inlawrev-3741	17	14	benefits	benefit	NOUN
inlawrev-3741	17	15	,	,	PUNCT
inlawrev-3741	17	16	they	they	PRON
inlawrev-3741	17	17	have	have	VERB
inlawrev-3741	17	18	an	an	DET
inlawrev-3741	17	19	effective	effective	ADJ
inlawrev-3741	17	20	means	mean	NOUN
inlawrev-3741	17	21	of	of	ADP
inlawrev-3741	17	22	protecting	protect	VERB
inlawrev-3741	17	23	their	their	PRON
inlawrev-3741	17	24	client	client	NOUN
inlawrev-3741	17	25	base	base	NOUN
inlawrev-3741	17	26	by	by	ADP
inlawrev-3741	17	27	preventing	prevent	VERB
inlawrev-3741	17	28	competition	competition	NOUN
inlawrev-3741	17	29	from	from	ADP
inlawrev-3741	17	30	lawyers	lawyer	NOUN
inlawrev-3741	17	31	to	to	PART
inlawrev-3741	17	32	whom	whom	PRON
inlawrev-3741	17	33	client	client	NOUN
inlawrev-3741	17	34	loyalties	loyalty	NOUN
inlawrev-3741	17	35	may	may	AUX
inlawrev-3741	17	36	run	run	VERB
inlawrev-3741	17	37	deeply	deeply	ADV
inlawrev-3741	17	38	.	.	PUNCT
inlawrev-3741	18	1	the	the	DET
inlawrev-3741	18	2	ethics	ethic	NOUN
inlawrev-3741	18	3	codes	code	NOUN
inlawrev-3741	18	4	are	be	AUX
inlawrev-3741	18	5	bereft	bereft	ADJ
inlawrev-3741	18	6	ofanything	ofanything	NOUN
inlawrev-3741	18	7	resembling	resemble	VERB
inlawrev-3741	18	8	legislative	legislative	ADJ
inlawrev-3741	18	9	history	history	NOUN
inlawrev-3741	18	10	,	,	PUNCT
inlawrev-3741	18	11	and	and	CCONJ
inlawrev-3741	18	12	the	the	DET
inlawrev-3741	18	13	policy	policy	NOUN
inlawrev-3741	18	14	justification	justification	NOUN
inlawrev-3741	18	15	for	for	ADP
inlawrev-3741	18	16	linking	link	VERB
inlawrev-3741	18	17	retirement	retirement	NOUN
inlawrev-3741	18	18	payments	payment	NOUN
inlawrev-3741	18	19	with	with	ADP
inlawrev-3741	18	20	a	a	DET
inlawrev-3741	18	21	noncompetition	noncompetition	NOUN
inlawrev-3741	18	22	commitment	commitment	NOUN
inlawrev-3741	18	23	is	be	AUX
inlawrev-3741	18	24	not	not	PART
inlawrev-3741	18	25	entirely	entirely	ADV
inlawrev-3741	18	26	clear	clear	ADJ
inlawrev-3741	18	27	.	.	PUNCT
inlawrev-3741	19	1	6	6	NUM
inlawrev-3741	19	2	the	the	DET
inlawrev-3741	19	3	lack	lack	NOUN
inlawrev-3741	19	4	of	of	ADP
inlawrev-3741	19	5	a	a	DET
inlawrev-3741	19	6	definition	definition	NOUN
inlawrev-3741	19	7	for	for	ADP
inlawrev-3741	19	8	"	"	PUNCT
inlawrev-3741	19	9	retirement	retirement	NOUN
inlawrev-3741	19	10	"	"	PUNCT
inlawrev-3741	19	11	heightens	heighten	VERB
inlawrev-3741	19	12	the	the	DET
inlawrev-3741	19	13	interpretive	interpretive	ADJ
inlawrev-3741	19	14	challenges	challenge	NOUN
inlawrev-3741	19	15	posed	pose	VERB
inlawrev-3741	19	16	by	by	ADP
inlawrev-3741	19	17	the	the	DET
inlawrev-3741	19	18	retirement	retirement	NOUN
inlawrev-3741	19	19	benefit	benefit	NOUN
inlawrev-3741	19	20	exception	exception	NOUN
inlawrev-3741	19	21	.	.	PUNCT
inlawrev-3741	20	1	the	the	DET
inlawrev-3741	20	2	nearly	nearly	ADV
inlawrev-3741	20	3	blank	blank	ADJ
inlawrev-3741	20	4	tablet	tablet	NOUN
inlawrev-3741	20	5	offered	offer	VERB
inlawrev-3741	20	6	by	by	ADP
inlawrev-3741	20	7	the	the	DET
inlawrev-3741	20	8	codes	code	NOUN
inlawrev-3741	20	9	has	have	AUX
inlawrev-3741	20	10	left	leave	VERB
inlawrev-3741	20	11	courts	court	NOUN
inlawrev-3741	20	12	with	with	ADP
inlawrev-3741	20	13	the	the	DET
inlawrev-3741	20	14	task	task	NOUN
inlawrev-3741	20	15	of	of	ADP
inlawrev-3741	20	16	articulating	articulate	VERB
inlawrev-3741	20	17	a	a	DET
inlawrev-3741	20	18	framework	framework	NOUN
inlawrev-3741	20	19	for	for	ADP
inlawrev-3741	20	20	identifying	identify	VERB
inlawrev-3741	20	21	the	the	DET
inlawrev-3741	20	22	range	range	NOUN
inlawrev-3741	20	23	of	of	ADP
inlawrev-3741	20	24	contractual	contractual	ADJ
inlawrev-3741	20	25	restraints	restraint	NOUN
inlawrev-3741	20	26	on	on	ADP
inlawrev-3741	20	27	competition	competition	NOUN
inlawrev-3741	20	28	that	that	PRON
inlawrev-3741	20	29	may	may	AUX
inlawrev-3741	20	30	fall	fall	VERB
inlawrev-3741	20	31	within	within	ADP
inlawrev-3741	20	32	the	the	DET
inlawrev-3741	20	33	retirement	retirement	NOUN
inlawrev-3741	20	34	benefits	benefit	NOUN
inlawrev-3741	20	35	exception	exception	NOUN
inlawrev-3741	20	36	.	.	PUNCT
inlawrev-3741	21	1	this	this	DET
inlawrev-3741	21	2	article	article	NOUN
inlawrev-3741	21	3	considers	consider	VERB
inlawrev-3741	21	4	the	the	DET
inlawrev-3741	21	5	developing	develop	VERB
inlawrev-3741	21	6	law	law	NOUN
inlawrev-3741	21	7	on	on	ADP
inlawrev-3741	21	8	the	the	DET
inlawrev-3741	21	9	point	point	NOUN
inlawrev-3741	21	10	and	and	CCONJ
inlawrev-3741	21	11	offers	offer	VERB
inlawrev-3741	21	12	a	a	DET
inlawrev-3741	21	13	framework	framework	NOUN
inlawrev-3741	21	14	for	for	ADP
inlawrev-3741	21	15	distinguishing	distinguish	VERB
inlawrev-3741	21	16	impermissible	impermissible	ADJ
inlawrev-3741	21	17	restraints	restraint	NOUN
inlawrev-3741	21	18	on	on	ADP
inlawrev-3741	21	19	competition	competition	NOUN
inlawrev-3741	21	20	from	from	ADP
inlawrev-3741	21	21	allowable	allowable	ADJ
inlawrev-3741	21	22	retirement	retirement	NOUN
inlawrev-3741	21	23	benefits	benefit	NOUN
inlawrev-3741	21	24	conditioned	condition	VERB
inlawrev-3741	21	25	on	on	ADP
inlawrev-3741	21	26	noncompetition	noncompetition	NOUN
inlawrev-3741	21	27	.	.	PUNCT
inlawrev-3741	22	1	7	7	NUM
inlawrev-3741	22	2	i.	i.	NOUN
inlawrev-3741	22	3	a	a	DET
inlawrev-3741	22	4	preliminary	preliminary	ADJ
inlawrev-3741	22	5	note	note	NOUN
inlawrev-3741	22	6	on	on	ADP
inlawrev-3741	22	7	partnership	partnership	NOUN
inlawrev-3741	22	8	payouts	payout	NOUN
inlawrev-3741	22	9	law	law	PROPN
inlawrev-3741	22	10	firm	firm	NOUN
inlawrev-3741	22	11	partners	partner	NOUN
inlawrev-3741	22	12	are	be	AUX
inlawrev-3741	22	13	equity	equity	NOUN
inlawrev-3741	22	14	participants	participant	NOUN
inlawrev-3741	22	15	in	in	ADP
inlawrev-3741	22	16	an	an	DET
inlawrev-3741	22	17	economic	economic	ADJ
inlawrev-3741	22	18	enterprise	enterprise	NOUN
inlawrev-3741	22	19	.	.	PUNCT
inlawrev-3741	23	1	8	8	NUM
inlawrev-3741	23	2	often	often	ADV
inlawrev-3741	23	3	,	,	PUNCT
inlawrev-3741	23	4	but	but	CCONJ
inlawrev-3741	23	5	not	not	PART
inlawrev-3741	23	6	always	always	ADV
inlawrev-3741	23	7	,	,	PUNCT
inlawrev-3741	23	8	partners	partner	NOUN
inlawrev-3741	23	9	purchase	purchase	VERB
inlawrev-3741	23	10	their	their	PRON
inlawrev-3741	23	11	interests	interest	NOUN
inlawrev-3741	23	12	upon	upon	SCONJ
inlawrev-3741	23	13	becoming	become	VERB
inlawrev-3741	23	14	partners	partner	NOUN
inlawrev-3741	23	15	or	or	CCONJ
inlawrev-3741	23	16	through	through	ADP
inlawrev-3741	23	17	subsequent	subsequent	ADJ
inlawrev-3741	23	18	capital	capital	NOUN
inlawrev-3741	23	19	contributions	contribution	NOUN
inlawrev-3741	23	20	.	.	PUNCT
inlawrev-3741	24	1	9	9	NUM
inlawrev-3741	24	2	the	the	DET
inlawrev-3741	24	3	value	value	NOUN
inlawrev-3741	24	4	ofa	ofa	PROPN
inlawrev-3741	24	5	given	give	VERB
inlawrev-3741	24	6	partner	partner	NOUN
inlawrev-3741	24	7	's	's	PART
inlawrev-3741	24	8	interest	interest	NOUN
inlawrev-3741	24	9	may	may	AUX
inlawrev-3741	24	10	be	be	AUX
inlawrev-3741	24	11	more	more	ADV
inlawrev-3741	24	12	or	or	CCONJ
inlawrev-3741	24	13	less	less	ADJ
inlawrev-3741	24	14	than	than	ADP
inlawrev-3741	24	15	any	any	DET
inlawrev-3741	24	16	amount	amount	NOUN
inlawrev-3741	24	17	the	the	DET
inlawrev-3741	24	18	partner	partner	NOUN
inlawrev-3741	24	19	paid	pay	VERB
inlawrev-3741	24	20	for	for	ADP
inlawrev-3741	24	21	the	the	DET
inlawrev-3741	24	22	interest	interest	NOUN
inlawrev-3741	24	23	and	and	CCONJ
inlawrev-3741	24	24	may	may	AUX
inlawrev-3741	24	25	fluctuate	fluctuate	VERB
inlawrev-3741	24	26	with	with	ADP
inlawrev-3741	24	27	each	each	DET
inlawrev-3741	24	28	accounting	accounting	NOUN
inlawrev-3741	24	29	cycle	cycle	NOUN
inlawrev-3741	24	30	.	.	PUNCT
inlawrev-3741	25	1	when	when	SCONJ
inlawrev-3741	25	2	a	a	DET
inlawrev-3741	25	3	partner	partner	NOUN
inlawrev-3741	25	4	's	's	PART
inlawrev-3741	25	5	association	association	NOUN
inlawrev-3741	25	6	with	with	ADP
inlawrev-3741	25	7	a	a	DET
inlawrev-3741	25	8	firm	firm	NOUN
inlawrev-3741	25	9	ends	end	VERB
inlawrev-3741	25	10	,	,	PUNCT
inlawrev-3741	25	11	either	either	CCONJ
inlawrev-3741	25	12	by	by	ADP
inlawrev-3741	25	13	death	death	NOUN
inlawrev-3741	25	14	,	,	PUNCT
inlawrev-3741	25	15	withdrawal	withdrawal	NOUN
inlawrev-3741	25	16	,	,	PUNCT
inlawrev-3741	25	17	or	or	CCONJ
inlawrev-3741	25	18	discharge	discharge	VERB
inlawrev-3741	25	19	,	,	PUNCT
inlawrev-3741	25	20	the	the	DET
inlawrev-3741	25	21	partnership	partnership	NOUN
inlawrev-3741	25	22	agreement	agreement	NOUN
inlawrev-3741	25	23	typically	typically	ADV
inlawrev-3741	25	24	will	will	AUX
inlawrev-3741	25	25	provide	provide	VERB
inlawrev-3741	25	26	a	a	DET
inlawrev-3741	25	27	method	method	NOUN
inlawrev-3741	25	28	and	and	CCONJ
inlawrev-3741	25	29	formula	formula	NOUN
inlawrev-3741	25	30	for	for	ADP
inlawrev-3741	25	31	settling	settle	VERB
inlawrev-3741	25	32	the	the	DET
inlawrev-3741	25	33	account	account	NOUN
inlawrev-3741	25	34	ofthe	ofthe	NOUN
inlawrev-3741	25	35	former	former	ADJ
inlawrev-3741	25	36	6	6	NUM
inlawrev-3741	25	37	.	.	PUNCT
inlawrev-3741	26	1	the	the	DET
inlawrev-3741	26	2	ethics	ethic	NOUN
inlawrev-3741	26	3	codes	code	NOUN
inlawrev-3741	26	4	'	'	PART
inlawrev-3741	26	5	ban	ban	NOUN
inlawrev-3741	26	6	on	on	ADP
inlawrev-3741	26	7	restrictive	restrictive	ADJ
inlawrev-3741	26	8	covenants	covenant	NOUN
inlawrev-3741	26	9	dates	date	VERB
inlawrev-3741	26	10	to	to	ADP
inlawrev-3741	26	11	the	the	DET
inlawrev-3741	26	12	model	model	PROPN
inlawrev-3741	26	13	code	code	PROPN
inlawrev-3741	26	14	's	's	PART
inlawrev-3741	26	15	appearance	appearance	NOUN
inlawrev-3741	26	16	in	in	ADP
inlawrev-3741	26	17	1969	1969	NUM
inlawrev-3741	26	18	.	.	PUNCT
inlawrev-3741	27	1	from	from	ADP
inlawrev-3741	27	2	the	the	DET
inlawrev-3741	27	3	beginning	beginning	NOUN
inlawrev-3741	27	4	the	the	DET
inlawrev-3741	27	5	prohibition	prohibition	NOUN
inlawrev-3741	27	6	has	have	AUX
inlawrev-3741	27	7	included	include	VERB
inlawrev-3741	27	8	an	an	DET
inlawrev-3741	27	9	exception	exception	NOUN
inlawrev-3741	27	10	for	for	ADP
inlawrev-3741	27	11	the	the	DET
inlawrev-3741	27	12	payment	payment	NOUN
inlawrev-3741	27	13	ofretirement	ofretirement	NOUN
inlawrev-3741	27	14	benefits	benefit	NOUN
inlawrev-3741	27	15	.	.	PUNCT
inlawrev-3741	28	1	in	in	ADP
inlawrev-3741	28	2	the	the	DET
inlawrev-3741	28	3	decade	decade	NOUN
inlawrev-3741	28	4	preceding	precede	VERB
inlawrev-3741	28	5	the	the	DET
inlawrev-3741	28	6	appearance	appearance	NOUN
inlawrev-3741	28	7	of	of	ADP
inlawrev-3741	28	8	the	the	DET
inlawrev-3741	28	9	model	model	NOUN
inlawrev-3741	28	10	code	code	PROPN
inlawrev-3741	28	11	,	,	PUNCT
inlawrev-3741	28	12	ethics	ethic	NOUN
inlawrev-3741	28	13	opinions	opinion	NOUN
inlawrev-3741	28	14	signaled	signal	VERB
inlawrev-3741	28	15	uneasiness	uneasiness	NOUN
inlawrev-3741	28	16	with	with	ADP
inlawrev-3741	28	17	contractual	contractual	ADJ
inlawrev-3741	28	18	restraints	restraint	NOUN
inlawrev-3741	28	19	on	on	ADP
inlawrev-3741	28	20	competition	competition	NOUN
inlawrev-3741	28	21	.	.	PUNCT
inlawrev-3741	29	1	see	see	VERB
inlawrev-3741	29	2	,	,	PUNCT
inlawrev-3741	29	3	e.g.	e.g.	ADV
inlawrev-3741	29	4	,	,	PUNCT
inlawrev-3741	29	5	aba	aba	PROPN
inlawrev-3741	29	6	comm	comm	NOUN
inlawrev-3741	29	7	.	.	PUNCT
inlawrev-3741	30	1	on	on	ADP
inlawrev-3741	30	2	ethics	ethic	NOUN
inlawrev-3741	30	3	and	and	CCONJ
inlawrev-3741	30	4	prof	prof	NOUN
inlawrev-3741	30	5	1	1	NUM
inlawrev-3741	30	6	responsibility	responsibility	NOUN
inlawrev-3741	30	7	,	,	PUNCT
inlawrev-3741	30	8	informal	informal	ADJ
inlawrev-3741	30	9	op	op	NOUN
inlawrev-3741	30	10	.	.	PUNCT
inlawrev-3741	31	1	1072	1072	NUM
inlawrev-3741	31	2	(	(	PUNCT
inlawrev-3741	31	3	1968	1968	NUM
inlawrev-3741	31	4	)	)	PUNCT
inlawrev-3741	31	5	(	(	PUNCT
inlawrev-3741	31	6	finding	find	VERB
inlawrev-3741	31	7	that	that	SCONJ
inlawrev-3741	31	8	law	law	NOUN
inlawrev-3741	31	9	partners	partner	NOUN
inlawrev-3741	31	10	can	can	AUX
inlawrev-3741	31	11	not	not	PART
inlawrev-3741	31	12	enter	enter	VERB
inlawrev-3741	31	13	into	into	ADP
inlawrev-3741	31	14	restrictive	restrictive	ADJ
inlawrev-3741	31	15	covenants	covenant	NOUN
inlawrev-3741	31	16	)	)	PUNCT
inlawrev-3741	31	17	;	;	PUNCT
inlawrev-3741	31	18	aba	aba	PROPN
inlawrev-3741	31	19	comm	comm	NOUN
inlawrev-3741	31	20	.	.	PUNCT
inlawrev-3741	32	1	on	on	ADP
inlawrev-3741	32	2	ethics	ethic	NOUN
inlawrev-3741	32	3	and	and	CCONJ
inlawrev-3741	32	4	prof	prof	NOUN
inlawrev-3741	32	5	1	1	NUM
inlawrev-3741	32	6	responsibility	responsibility	NOUN
inlawrev-3741	32	7	,	,	PUNCT
inlawrev-3741	32	8	formal	formal	ADJ
inlawrev-3741	32	9	op	op	NOUN
inlawrev-3741	32	10	.	.	PUNCT
inlawrev-3741	33	1	300	300	NUM
inlawrev-3741	33	2	(	(	PUNCT
inlawrev-3741	33	3	1961	1961	NUM
inlawrev-3741	33	4	)	)	PUNCT
inlawrev-3741	33	5	(	(	PUNCT
inlawrev-3741	33	6	declaring	declare	VERB
inlawrev-3741	33	7	improper	improper	ADJ
inlawrev-3741	33	8	an	an	DET
inlawrev-3741	33	9	anticompetition	anticompetition	NOUN
inlawrev-3741	33	10	covenant	covenant	NOUN
inlawrev-3741	33	11	in	in	ADP
inlawrev-3741	33	12	an	an	DET
inlawrev-3741	33	13	associate	associate	NOUN
inlawrev-3741	33	14	's	's	PART
inlawrev-3741	33	15	employment	employment	NOUN
inlawrev-3741	33	16	contract	contract	NOUN
inlawrev-3741	33	17	)	)	PUNCT
inlawrev-3741	33	18	.	.	PUNCT
inlawrev-3741	34	1	7	7	X
inlawrev-3741	34	2	.	.	X
inlawrev-3741	34	3	the	the	DET
inlawrev-3741	34	4	analysis	analysis	NOUN
inlawrev-3741	34	5	builds	build	VERB
inlawrev-3741	34	6	on	on	ADP
inlawrev-3741	34	7	a	a	DET
inlawrev-3741	34	8	framework	framework	NOUN
inlawrev-3741	34	9	outlined	outline	VERB
inlawrev-3741	34	10	in	in	ADP
inlawrev-3741	34	11	hillman	hillman	PROPN
inlawrev-3741	34	12	,	,	PUNCT
inlawrev-3741	34	13	supra	supra	PROPN
inlawrev-3741	34	14	note	note	NOUN
inlawrev-3741	34	15	2	2	NUM
inlawrev-3741	34	16	,	,	PUNCT
inlawrev-3741	34	17	§	§	NOUN
inlawrev-3741	34	18	2.3.5	2.3.5	NUM
inlawrev-3741	34	19	,	,	PUNCT
inlawrev-3741	34	20	initially	initially	ADV
inlawrev-3741	34	21	proposed	propose	VERB
inlawrev-3741	34	22	in	in	ADP
inlawrev-3741	34	23	the	the	DET
inlawrev-3741	34	24	predecessor	predecessor	NOUN
inlawrev-3741	34	25	edition	edition	NOUN
inlawrev-3741	34	26	to	to	ADP
inlawrev-3741	34	27	the	the	DET
inlawrev-3741	34	28	present	present	ADJ
inlawrev-3741	34	29	treatise	treatise	NOUN
inlawrev-3741	34	30	.	.	PUNCT
inlawrev-3741	35	1	see	see	VERB
inlawrev-3741	35	2	robert	robert	PROPN
inlawrev-3741	35	3	w.	w.	PROPN
inlawrev-3741	35	4	hillman	hillman	PROPN
inlawrev-3741	35	5	,	,	PUNCT
inlawrev-3741	35	6	law	law	NOUN
inlawrev-3741	35	7	firm	firm	NOUN
inlawrev-3741	35	8	breakups	breakup	NOUN
inlawrev-3741	35	9	:	:	PUNCT
inlawrev-3741	35	10	the	the	DET
inlawrev-3741	35	11	law	law	NOUN
inlawrev-3741	35	12	and	and	CCONJ
inlawrev-3741	35	13	ethics	ethic	NOUN
inlawrev-3741	35	14	of	of	ADP
inlawrev-3741	35	15	grabbing	grab	VERB
inlawrev-3741	35	16	and	and	CCONJ
inlawrev-3741	35	17	leaving	leave	VERB
inlawrev-3741	35	18	§	§	PROPN
inlawrev-3741	35	19	2.3.4	2.3.4	NUM
inlawrev-3741	35	20	(	(	PUNCT
inlawrev-3741	35	21	1991	1991	NUM
inlawrev-3741	35	22	supp	supp	NOUN
inlawrev-3741	35	23	.	.	PUNCT
inlawrev-3741	35	24	)	)	PUNCT
inlawrev-3741	35	25	.	.	PUNCT
inlawrev-3741	36	1	the	the	DET
inlawrev-3741	36	2	framework	framework	NOUN
inlawrev-3741	36	3	has	have	AUX
inlawrev-3741	36	4	been	be	AUX
inlawrev-3741	36	5	applied	apply	VERB
inlawrev-3741	36	6	by	by	ADP
inlawrev-3741	36	7	some	some	DET
inlawrev-3741	36	8	courts	court	NOUN
inlawrev-3741	36	9	.	.	PUNCT
inlawrev-3741	37	1	see	see	VERB
inlawrev-3741	37	2	,	,	PUNCT
inlawrev-3741	37	3	e.g.	e.g.	ADV
inlawrev-3741	37	4	,	,	PUNCT
inlawrev-3741	37	5	neuman	neuman	NOUN
inlawrev-3741	37	6	v.	v.	CCONJ
inlawrev-3741	37	7	akman	akman	NOUN
inlawrev-3741	37	8	,	,	PUNCT
inlawrev-3741	37	9	715	715	NUM
inlawrev-3741	37	10	a.2d	a.2d	SYM
inlawrev-3741	37	11	127	127	NUM
inlawrev-3741	37	12	,	,	PUNCT
inlawrev-3741	37	13	135	135	NUM
inlawrev-3741	37	14	-	-	SYM
inlawrev-3741	37	15	36	36	NUM
inlawrev-3741	37	16	(	(	PUNCT
inlawrev-3741	37	17	d.c	d.c	PROPN
inlawrev-3741	37	18	.	.	PROPN
inlawrev-3741	37	19	1998	1998	NUM
inlawrev-3741	37	20	)	)	PUNCT
inlawrev-3741	37	21	;	;	PUNCT
inlawrev-3741	37	22	donnelly	donnelly	PROPN
inlawrev-3741	37	23	v.	v.	ADP
inlawrev-3741	37	24	brown	brown	PROPN
inlawrev-3741	37	25	,	,	PUNCT
inlawrev-3741	37	26	winick	winick	NOUN
inlawrev-3741	37	27	,	,	PUNCT
inlawrev-3741	37	28	graves	grave	NOUN
inlawrev-3741	37	29	,	,	PUNCT
inlawrev-3741	37	30	gross	gross	ADJ
inlawrev-3741	37	31	,	,	PUNCT
inlawrev-3741	37	32	baskerville	baskerville	PROPN
inlawrev-3741	37	33	,	,	PUNCT
inlawrev-3741	37	34	schoenebaum	schoenebaum	NOUN
inlawrev-3741	37	35	,	,	PUNCT
inlawrev-3741	37	36	&	&	CCONJ
inlawrev-3741	37	37	walker	walker	PROPN
inlawrev-3741	37	38	,	,	PUNCT
inlawrev-3741	37	39	p.l.c	p.l.c	PROPN
inlawrev-3741	37	40	.	.	PROPN
inlawrev-3741	37	41	,	,	PUNCT
inlawrev-3741	37	42	599	599	NUM
inlawrev-3741	37	43	n.w.2d	n.w.2d	NUM
inlawrev-3741	37	44	677	677	NUM
inlawrev-3741	37	45	,	,	PUNCT
inlawrev-3741	37	46	682	682	NUM
inlawrev-3741	37	47	(	(	PUNCT
inlawrev-3741	37	48	iowa	iowa	PROPN
inlawrev-3741	37	49	1999	1999	NUM
inlawrev-3741	37	50	)	)	PUNCT
inlawrev-3741	37	51	(	(	PUNCT
inlawrev-3741	37	52	tenuis	tenuis	PROPN
inlawrev-3741	37	53	,	,	PUNCT
inlawrev-3741	37	54	j.	j.	PROPN
inlawrev-3741	37	55	,	,	PUNCT
inlawrev-3741	37	56	concurring	concurring	NOUN
inlawrev-3741	37	57	)	)	PUNCT
inlawrev-3741	37	58	;	;	PUNCT
inlawrev-3741	37	59	borteck	borteck	NOUN
inlawrev-3741	37	60	v.	v.	PROPN
inlawrev-3741	37	61	riker	riker	PROPN
inlawrev-3741	37	62	,	,	PUNCT
inlawrev-3741	37	63	danzig	danzig	PROPN
inlawrev-3741	37	64	,	,	PUNCT
inlawrev-3741	37	65	scherer	scherer	PROPN
inlawrev-3741	37	66	,	,	PUNCT
inlawrev-3741	37	67	hyland	hyland	PROPN
inlawrev-3741	37	68	&	&	CCONJ
inlawrev-3741	37	69	perretti	perretti	PROPN
inlawrev-3741	37	70	llp	llp	PROPN
inlawrev-3741	37	71	,	,	PUNCT
inlawrev-3741	37	72	844	844	NUM
inlawrev-3741	37	73	a.2d	a.2d	SYM
inlawrev-3741	37	74	521	521	NUM
inlawrev-3741	37	75	,	,	PUNCT
inlawrev-3741	37	76	528	528	NUM
inlawrev-3741	37	77	-	-	SYM
inlawrev-3741	37	78	29	29	NUM
inlawrev-3741	37	79	(	(	PUNCT
inlawrev-3741	37	80	n.j	n.j	PROPN
inlawrev-3741	37	81	.	.	PROPN
inlawrev-3741	37	82	2004	2004	NUM
inlawrev-3741	37	83	)	)	PUNCT
inlawrev-3741	37	84	.	.	PUNCT
inlawrev-3741	38	1	8	8	X
inlawrev-3741	38	2	.	.	PUNCT
inlawrev-3741	39	1	this	this	DET
inlawrev-3741	39	2	statement	statement	NOUN
inlawrev-3741	39	3	assumes	assume	VERB
inlawrev-3741	39	4	that	that	SCONJ
inlawrev-3741	39	5	the	the	DET
inlawrev-3741	39	6	label	label	NOUN
inlawrev-3741	39	7	"	"	PUNCT
inlawrev-3741	39	8	partner	partner	NOUN
inlawrev-3741	39	9	"	"	PUNCT
inlawrev-3741	39	10	is	be	AUX
inlawrev-3741	39	11	employed	employ	VERB
inlawrev-3741	39	12	correctly	correctly	ADV
inlawrev-3741	39	13	.	.	PUNCT
inlawrev-3741	40	1	for	for	ADP
inlawrev-3741	40	2	a	a	DET
inlawrev-3741	40	3	discussion	discussion	NOUN
inlawrev-3741	40	4	of	of	ADP
inlawrev-3741	40	5	nonequity	nonequity	NOUN
inlawrev-3741	40	6	partners	partner	NOUN
inlawrev-3741	40	7	in	in	ADP
inlawrev-3741	40	8	law	law	NOUN
inlawrev-3741	40	9	firms	firm	NOUN
inlawrev-3741	40	10	,	,	PUNCT
inlawrev-3741	40	11	see	see	VERB
inlawrev-3741	40	12	robert	robert	PROPN
inlawrev-3741	40	13	w.	w.	PROPN
inlawrev-3741	40	14	hillman	hillman	PROPN
inlawrev-3741	40	15	,	,	PUNCT
inlawrev-3741	40	16	law	law	NOUN
inlawrev-3741	40	17	,	,	PUNCT
inlawrev-3741	40	18	culture	culture	NOUN
inlawrev-3741	40	19	and	and	CCONJ
inlawrev-3741	40	20	the	the	DET
inlawrev-3741	40	21	lore	lore	NOUN
inlawrev-3741	40	22	of	of	ADP
inlawrev-3741	40	23	partnership	partnership	NOUN
inlawrev-3741	40	24	:	:	PUNCT
inlawrev-3741	40	25	ofentrepreneurs	ofentrepreneurs	PROPN
inlawrev-3741	40	26	,	,	PUNCT
inlawrev-3741	40	27	accountability	accountability	NOUN
inlawrev-3741	40	28	and	and	CCONJ
inlawrev-3741	40	29	the	the	DET
inlawrev-3741	40	30	evolving	evolve	VERB
inlawrev-3741	40	31	status	status	NOUN
inlawrev-3741	40	32	ofpartners	ofpartner	NOUN
inlawrev-3741	40	33	,	,	PUNCT
inlawrev-3741	40	34	40	40	NUM
inlawrev-3741	40	35	wake	wake	VERB
inlawrev-3741	40	36	forest	forest	PROPN
inlawrev-3741	40	37	l.	l.	PROPN
inlawrev-3741	40	38	rev	rev	PROPN
inlawrev-3741	40	39	.	.	PROPN
inlawrev-3741	41	1	793	793	NUM
inlawrev-3741	41	2	(	(	PUNCT
inlawrev-3741	41	3	2005	2005	NUM
inlawrev-3741	41	4	)	)	PUNCT
inlawrev-3741	41	5	.	.	PUNCT
inlawrev-3741	42	1	9	9	X
inlawrev-3741	42	2	.	.	X
inlawrev-3741	43	1	in	in	ADP
inlawrev-3741	43	2	this	this	DET
inlawrev-3741	43	3	article	article	NOUN
inlawrev-3741	43	4	,	,	PUNCT
inlawrev-3741	43	5	"	"	PUNCT
inlawrev-3741	43	6	partner	partner	NOUN
inlawrev-3741	43	7	"	"	PUNCT
inlawrev-3741	43	8	is	be	AUX
inlawrev-3741	43	9	used	use	VERB
inlawrev-3741	43	10	in	in	ADP
inlawrev-3741	43	11	the	the	DET
inlawrev-3741	43	12	broadest	broad	ADJ
inlawrev-3741	43	13	sense	sense	NOUN
inlawrev-3741	43	14	to	to	PART
inlawrev-3741	43	15	include	include	VERB
inlawrev-3741	43	16	any	any	DET
inlawrev-3741	43	17	equity	equity	NOUN
inlawrev-3741	43	18	stakeholder	stakeholder	NOUN
inlawrev-3741	43	19	in	in	ADP
inlawrev-3741	43	20	a	a	DET
inlawrev-3741	43	21	firm	firm	NOUN
inlawrev-3741	43	22	,	,	PUNCT
inlawrev-3741	43	23	whether	whether	SCONJ
inlawrev-3741	43	24	the	the	DET
inlawrev-3741	43	25	firm	firm	NOUN
inlawrev-3741	43	26	is	be	AUX
inlawrev-3741	43	27	a	a	DET
inlawrev-3741	43	28	partnership	partnership	NOUN
inlawrev-3741	43	29	,	,	PUNCT
inlawrev-3741	43	30	a	a	DET
inlawrev-3741	43	31	professional	professional	ADJ
inlawrev-3741	43	32	corporation	corporation	NOUN
inlawrev-3741	43	33	,	,	PUNCT
inlawrev-3741	43	34	a	a	DET
inlawrev-3741	43	35	limited	limited	ADJ
inlawrev-3741	43	36	liability	liability	NOUN
inlawrev-3741	43	37	company	company	NOUN
inlawrev-3741	43	38	,	,	PUNCT
inlawrev-3741	43	39	or	or	CCONJ
inlawrev-3741	43	40	some	some	DET
inlawrev-3741	43	41	other	other	ADJ
inlawrev-3741	43	42	form	form	NOUN
inlawrev-3741	43	43	of	of	ADP
inlawrev-3741	43	44	association	association	NOUN
inlawrev-3741	43	45	.	.	PUNCT
inlawrev-3741	44	1	2005	2005	NUM
inlawrev-3741	44	2	]	]	PUNCT
inlawrev-3741	44	3	ties	tie	NOUN
inlawrev-3741	44	4	that	that	PRON
inlawrev-3741	44	5	bind	bind	VERB
inlawrev-3741	44	6	partner	partner	NOUN
inlawrev-3741	44	7	.	.	PUNCT
inlawrev-3741	45	1	the	the	DET
inlawrev-3741	45	2	payment	payment	NOUN
inlawrev-3741	45	3	may	may	AUX
inlawrev-3741	45	4	be	be	AUX
inlawrev-3741	45	5	a	a	DET
inlawrev-3741	45	6	single	single	ADJ
inlawrev-3741	45	7	lump	lump	NOUN
inlawrev-3741	45	8	sum	sum	NOUN
inlawrev-3741	45	9	or	or	CCONJ
inlawrev-3741	45	10	installments	installment	NOUN
inlawrev-3741	45	11	over	over	ADP
inlawrev-3741	45	12	a	a	DET
inlawrev-3741	45	13	period	period	NOUN
inlawrev-3741	45	14	of	of	ADP
inlawrev-3741	45	15	time	time	NOUN
inlawrev-3741	45	16	and	and	CCONJ
inlawrev-3741	45	17	may	may	AUX
inlawrev-3741	45	18	consist	consist	VERB
inlawrev-3741	45	19	ofboth	ofboth	ADJ
inlawrev-3741	45	20	a	a	DET
inlawrev-3741	45	21	return	return	NOUN
inlawrev-3741	45	22	ofthe	ofthe	NOUN
inlawrev-3741	45	23	capital	capital	NOUN
inlawrev-3741	45	24	invested	invest	VERB
inlawrev-3741	45	25	by	by	ADP
inlawrev-3741	45	26	the	the	DET
inlawrev-3741	45	27	former	former	ADJ
inlawrev-3741	45	28	partner	partner	NOUN
inlawrev-3741	45	29	in	in	ADP
inlawrev-3741	45	30	the	the	DET
inlawrev-3741	45	31	firm	firm	NOUN
inlawrev-3741	45	32	as	as	ADV
inlawrev-3741	45	33	well	well	ADV
inlawrev-3741	45	34	as	as	ADP
inlawrev-3741	45	35	some	some	DET
inlawrev-3741	45	36	element	element	NOUN
inlawrev-3741	45	37	of	of	ADP
inlawrev-3741	45	38	profit	profit	NOUN
inlawrev-3741	45	39	or	or	CCONJ
inlawrev-3741	45	40	enhanced	enhance	VERB
inlawrev-3741	45	41	value	value	NOUN
inlawrev-3741	45	42	on	on	ADP
inlawrev-3741	45	43	this	this	DET
inlawrev-3741	45	44	sum	sum	NOUN
inlawrev-3741	45	45	.	.	PUNCT
inlawrev-3741	46	1	the	the	DET
inlawrev-3741	46	2	payout	payout	ADJ
inlawrev-3741	46	3	methodology	methodology	NOUN
inlawrev-3741	46	4	is	be	AUX
inlawrev-3741	46	5	important	important	ADJ
inlawrev-3741	46	6	to	to	ADP
inlawrev-3741	46	7	both	both	CCONJ
inlawrev-3741	46	8	the	the	DET
inlawrev-3741	46	9	firm	firm	NOUN
inlawrev-3741	46	10	and	and	CCONJ
inlawrev-3741	46	11	the	the	DET
inlawrev-3741	46	12	recipient	recipient	NOUN
inlawrev-3741	46	13	's	's	PART
inlawrev-3741	46	14	former	former	ADJ
inlawrev-3741	46	15	partners	partner	NOUN
inlawrev-3741	46	16	.	.	PUNCT
inlawrev-3741	47	1	10	10	NUM
inlawrev-3741	47	2	firms	firm	NOUN
inlawrev-3741	47	3	commonly	commonly	ADV
inlawrev-3741	47	4	pay	pay	VERB
inlawrev-3741	47	5	departing	depart	VERB
inlawrev-3741	47	6	partners	partner	NOUN
inlawrev-3741	47	7	a	a	DET
inlawrev-3741	47	8	"	"	PUNCT
inlawrev-3741	47	9	return	return	NOUN
inlawrev-3741	47	10	ofcapital	ofcapital	ADJ
inlawrev-3741	47	11	,	,	PUNCT
inlawrev-3741	47	12	"	"	PUNCT
inlawrev-3741	47	13	1	1	NUM
inlawrev-3741	47	14	'	'	PUNCT
inlawrev-3741	47	15	with	with	ADP
inlawrev-3741	47	16	payments	payment	NOUN
inlawrev-3741	47	17	ranging	range	VERB
inlawrev-3741	47	18	from	from	ADP
inlawrev-3741	47	19	a	a	DET
inlawrev-3741	47	20	few	few	ADJ
inlawrev-3741	47	21	thousand	thousand	NUM
inlawrev-3741	47	22	dollars	dollar	NOUN
inlawrev-3741	47	23	to	to	ADP
inlawrev-3741	47	24	several	several	ADJ
inlawrev-3741	47	25	hundred	hundred	NUM
inlawrev-3741	47	26	thousand	thousand	NUM
inlawrev-3741	47	27	dollars	dollar	NOUN
inlawrev-3741	47	28	made	make	VERB
inlawrev-3741	47	29	in	in	ADP
inlawrev-3741	47	30	installments	installment	NOUN
inlawrev-3741	47	31	over	over	ADP
inlawrev-3741	47	32	periods	period	NOUN
inlawrev-3741	47	33	ranging	range	VERB
inlawrev-3741	47	34	from	from	ADP
inlawrev-3741	47	35	three	three	NUM
inlawrev-3741	47	36	to	to	PART
inlawrev-3741	47	37	sixty	sixty	NUM
inlawrev-3741	47	38	months	month	NOUN
inlawrev-3741	47	39	.	.	PUNCT
inlawrev-3741	48	1	12	12	NUM
inlawrev-3741	48	2	goodwill	goodwill	NOUN
inlawrev-3741	48	3	often	often	ADV
inlawrev-3741	48	4	is	be	AUX
inlawrev-3741	48	5	not	not	PART
inlawrev-3741	48	6	included	include	VERB
inlawrev-3741	48	7	in	in	ADP
inlawrev-3741	48	8	payout	payout	ADJ
inlawrev-3741	48	9	amounts	amount	NOUN
inlawrev-3741	48	10	.	.	PUNCT
inlawrev-3741	49	1	13	13	NUM
inlawrev-3741	49	2	payouts	payout	NOUN
inlawrev-3741	49	3	are	be	AUX
inlawrev-3741	49	4	a	a	DET
inlawrev-3741	49	5	function	function	NOUN
inlawrev-3741	49	6	of	of	ADP
inlawrev-3741	49	7	bargaining	bargaining	NOUN
inlawrev-3741	49	8	,	,	PUNCT
inlawrev-3741	49	9	however	however	ADV
inlawrev-3741	49	10	,	,	PUNCT
inlawrev-3741	49	11	and	and	CCONJ
inlawrev-3741	49	12	some	some	DET
inlawrev-3741	49	13	partnership	partnership	NOUN
inlawrev-3741	49	14	agreements	agreement	NOUN
inlawrev-3741	49	15	provide	provide	VERB
inlawrev-3741	49	16	for	for	ADP
inlawrev-3741	49	17	payments	payment	NOUN
inlawrev-3741	49	18	to	to	ADP
inlawrev-3741	49	19	departing	depart	VERB
inlawrev-3741	49	20	partners	partner	NOUN
inlawrev-3741	49	21	well	well	ADV
inlawrev-3741	49	22	in	in	ADP
inlawrev-3741	49	23	excess	excess	NOUN
inlawrev-3741	49	24	of	of	ADP
inlawrev-3741	49	25	the	the	DET
inlawrev-3741	49	26	balances	balance	NOUN
inlawrev-3741	49	27	in	in	ADP
inlawrev-3741	49	28	their	their	PRON
inlawrev-3741	49	29	capital	capital	NOUN
inlawrev-3741	49	30	accounts	account	NOUN
inlawrev-3741	49	31	.	.	PUNCT
inlawrev-3741	50	1	such	such	ADJ
inlawrev-3741	50	2	contractual	contractual	ADJ
inlawrev-3741	50	3	provisions	provision	NOUN
inlawrev-3741	50	4	may	may	AUX
inlawrev-3741	50	5	serve	serve	VERB
inlawrev-3741	50	6	to	to	PART
inlawrev-3741	50	7	encourage	encourage	VERB
inlawrev-3741	50	8	lateral	lateral	ADJ
inlawrev-3741	50	9	departures	departure	NOUN
inlawrev-3741	50	10	and	and	CCONJ
inlawrev-3741	50	11	subsidize	subsidize	VERB
inlawrev-3741	50	12	competition	competition	NOUN
inlawrev-3741	50	13	by	by	ADP
inlawrev-3741	50	14	former	former	ADJ
inlawrev-3741	50	15	firm	firm	ADJ
inlawrev-3741	50	16	members	member	NOUN
inlawrev-3741	50	17	.	.	PUNCT
inlawrev-3741	51	1	when	when	SCONJ
inlawrev-3741	51	2	this	this	PRON
inlawrev-3741	51	3	occurs	occur	VERB
inlawrev-3741	51	4	,	,	PUNCT
inlawrev-3741	51	5	the	the	DET
inlawrev-3741	51	6	contracts	contract	NOUN
inlawrev-3741	51	7	have	have	VERB
inlawrev-3741	51	8	the	the	DET
inlawrev-3741	51	9	operative	operative	ADJ
inlawrev-3741	51	10	effect	effect	NOUN
inlawrev-3741	51	11	of	of	ADP
inlawrev-3741	51	12	destabilizing	destabilizing	ADJ
inlawrev-3741	51	13	firms	firm	NOUN
inlawrev-3741	51	14	.	.	PUNCT
inlawrev-3741	52	1	beyond	beyond	ADP
inlawrev-3741	52	2	the	the	DET
inlawrev-3741	52	3	normal	normal	ADJ
inlawrev-3741	52	4	withdrawal	withdrawal	NOUN
inlawrev-3741	52	5	payments	payment	NOUN
inlawrev-3741	52	6	,	,	PUNCT
inlawrev-3741	52	7	partners	partner	NOUN
inlawrev-3741	52	8	,	,	PUNCT
inlawrev-3741	52	9	like	like	ADP
inlawrev-3741	52	10	employees	employee	NOUN
inlawrev-3741	52	11	,	,	PUNCT
inlawrev-3741	52	12	may	may	AUX
inlawrev-3741	52	13	enjoy	enjoy	VERB
inlawrev-3741	52	14	payouts	payout	NOUN
inlawrev-3741	52	15	grounded	ground	VERB
inlawrev-3741	52	16	in	in	ADP
inlawrev-3741	52	17	funded	fund	VERB
inlawrev-3741	52	18	and	and	CCONJ
inlawrev-3741	52	19	qualified	qualified	ADJ
inlawrev-3741	52	20	retirement	retirement	NOUN
inlawrev-3741	52	21	plans	plan	NOUN
inlawrev-3741	52	22	offering	offer	VERB
inlawrev-3741	52	23	significant	significant	ADJ
inlawrev-3741	52	24	tax	tax	NOUN
inlawrev-3741	52	25	benefits	benefit	NOUN
inlawrev-3741	52	26	conditioned	condition	VERB
inlawrev-3741	52	27	on	on	ADP
inlawrev-3741	52	28	broad	broad	ADV
inlawrev-3741	52	29	-	-	PUNCT
inlawrev-3741	52	30	based	base	VERB
inlawrev-3741	52	31	participation	participation	NOUN
inlawrev-3741	52	32	.	.	PUNCT
inlawrev-3741	53	1	qualified	qualified	ADJ
inlawrev-3741	53	2	plans	plan	NOUN
inlawrev-3741	53	3	,	,	PUNCT
inlawrev-3741	53	4	however	however	ADV
inlawrev-3741	53	5	,	,	PUNCT
inlawrev-3741	53	6	can	can	AUX
inlawrev-3741	53	7	not	not	PART
inlawrev-3741	53	8	discriminate	discriminate	VERB
inlawrev-3741	53	9	in	in	ADP
inlawrev-3741	53	10	favor	favor	NOUN
inlawrev-3741	53	11	of	of	ADP
inlawrev-3741	53	12	highly	highly	ADV
inlawrev-3741	53	13	compensated	compensated	ADJ
inlawrev-3741	53	14	employees	employee	NOUN
inlawrev-3741	53	15	(	(	PUNCT
inlawrev-3741	53	16	i.e.	i.e.	X
inlawrev-3741	53	17	,	,	PUNCT
inlawrev-3741	53	18	partners	partner	NOUN
inlawrev-3741	53	19	)	)	PUNCT
inlawrev-3741	53	20	.	.	PUNCT
inlawrev-3741	54	1	nonqualified	nonqualifie	VERB
inlawrev-3741	54	2	plans	plan	NOUN
inlawrev-3741	54	3	may	may	AUX
inlawrev-3741	54	4	discriminate	discriminate	VERB
inlawrev-3741	54	5	and	and	CCONJ
inlawrev-3741	54	6	are	be	AUX
inlawrev-3741	54	7	a	a	DET
inlawrev-3741	54	8	popular	popular	ADJ
inlawrev-3741	54	9	means	mean	NOUN
inlawrev-3741	54	10	of	of	ADP
inlawrev-3741	54	11	structuring	structure	VERB
inlawrev-3741	54	12	deferred	deferred	ADJ
inlawrev-3741	54	13	compensation	compensation	NOUN
inlawrev-3741	54	14	for	for	ADP
inlawrev-3741	54	15	partners	partner	NOUN
inlawrev-3741	54	16	of	of	ADP
inlawrev-3741	54	17	professional	professional	ADJ
inlawrev-3741	54	18	services	service	NOUN
inlawrev-3741	54	19	firms	firm	NOUN
inlawrev-3741	54	20	.	.	PUNCT
inlawrev-3741	55	1	altaian	altaian	PROPN
inlawrev-3741	55	2	weil	weil	PROPN
inlawrev-3741	55	3	surveys	survey	NOUN
inlawrev-3741	55	4	reveal	reveal	VERB
inlawrev-3741	55	5	that	that	SCONJ
inlawrev-3741	55	6	a	a	DET
inlawrev-3741	55	7	substantial	substantial	ADJ
inlawrev-3741	55	8	but	but	CCONJ
inlawrev-3741	55	9	declining	decline	VERB
inlawrev-3741	55	10	minority	minority	NOUN
inlawrev-3741	55	11	of	of	ADP
inlawrev-3741	55	12	law	law	NOUN
inlawrev-3741	55	13	firms	firm	NOUN
inlawrev-3741	55	14	have	have	AUX
inlawrev-3741	55	15	nonqualified	nonqualifie	VERB
inlawrev-3741	55	16	plans	plan	NOUN
inlawrev-3741	55	17	providing	provide	VERB
inlawrev-3741	55	18	payouts	payout	NOUN
inlawrev-3741	55	19	to	to	ADP
inlawrev-3741	55	20	partners	partner	NOUN
inlawrev-3741	55	21	upon	upon	SCONJ
inlawrev-3741	55	22	their	their	PRON
inlawrev-3741	55	23	withdrawals	withdrawal	NOUN
inlawrev-3741	55	24	from	from	ADP
inlawrev-3741	55	25	the	the	DET
inlawrev-3741	55	26	firms	firm	NOUN
inlawrev-3741	55	27	;	;	PUNCT
inlawrev-3741	55	28	the	the	PRON
inlawrev-3741	55	29	larger	large	ADJ
inlawrev-3741	55	30	the	the	DET
inlawrev-3741	55	31	firm	firm	NOUN
inlawrev-3741	55	32	,	,	PUNCT
inlawrev-3741	55	33	the	the	PRON
inlawrev-3741	55	34	more	more	ADV
inlawrev-3741	55	35	likely	likely	ADJ
inlawrev-3741	55	36	it	it	PRON
inlawrev-3741	55	37	is	be	AUX
inlawrev-3741	55	38	that	that	SCONJ
inlawrev-3741	55	39	some	some	DET
inlawrev-3741	55	40	form	form	NOUN
inlawrev-3741	55	41	of	of	ADP
inlawrev-3741	55	42	such	such	DET
inlawrev-3741	55	43	a	a	DET
inlawrev-3741	55	44	plan	plan	NOUN
inlawrev-3741	55	45	exists	exist	VERB
inlawrev-3741	55	46	.	.	PUNCT
inlawrev-3741	56	1	14	14	NUM
inlawrev-3741	56	2	the	the	DET
inlawrev-3741	56	3	historical	historical	ADJ
inlawrev-3741	56	4	law	law	NOUN
inlawrev-3741	56	5	firm	firm	NOUN
inlawrev-3741	56	6	retirement	retirement	NOUN
inlawrev-3741	56	7	"	"	PUNCT
inlawrev-3741	56	8	plan	plan	NOUN
inlawrev-3741	56	9	"	"	PUNCT
inlawrev-3741	56	10	had	have	AUX
inlawrev-3741	56	11	been	be	AUX
inlawrev-3741	56	12	an	an	DET
inlawrev-3741	56	13	income	income	NOUN
inlawrev-3741	56	14	stream	stream	NOUN
inlawrev-3741	56	15	for	for	ADP
inlawrev-3741	56	16	life	life	NOUN
inlawrev-3741	56	17	for	for	ADP
inlawrev-3741	56	18	retired	retire	VERB
inlawrev-3741	56	19	partners	partner	NOUN
inlawrev-3741	56	20	.	.	PUNCT
inlawrev-3741	57	1	the	the	DET
inlawrev-3741	57	2	modern	modern	ADJ
inlawrev-3741	57	3	traditional	traditional	ADJ
inlawrev-3741	57	4	non	non	ADJ
inlawrev-3741	57	5	-	-	ADJ
inlawrev-3741	57	6	qualified	qualified	ADJ
inlawrev-3741	57	7	plan	plan	NOUN
inlawrev-3741	57	8	consisted	consist	VERB
inlawrev-3741	57	9	of	of	ADP
inlawrev-3741	57	10	a	a	DET
inlawrev-3741	57	11	return	return	NOUN
inlawrev-3741	57	12	of	of	ADP
inlawrev-3741	57	13	capital	capital	NOUN
inlawrev-3741	57	14	and	and	CCONJ
inlawrev-3741	57	15	an	an	DET
inlawrev-3741	57	16	interest	interest	NOUN
inlawrev-3741	57	17	in	in	ADP
inlawrev-3741	57	18	unbilled	unbilled	ADJ
inlawrev-3741	57	19	time	time	NOUN
inlawrev-3741	57	20	and	and	CCONJ
inlawrev-3741	57	21	accounts	account	VERB
inlawrev-3741	57	22	receivable	receivable	ADJ
inlawrev-3741	57	23	(	(	PUNCT
inlawrev-3741	57	24	essentially	essentially	ADV
inlawrev-3741	57	25	an	an	DET
inlawrev-3741	57	26	accrual	accrual	ADJ
inlawrev-3741	57	27	basis	basis	NOUN
inlawrev-3741	57	28	buy	buy	NOUN
inlawrev-3741	57	29	-	-	PUNCT
inlawrev-3741	57	30	out	out	NOUN
inlawrev-3741	57	31	as	as	SCONJ
inlawrev-3741	57	32	opposed	oppose	VERB
inlawrev-3741	57	33	to	to	ADP
inlawrev-3741	57	34	an	an	DET
inlawrev-3741	57	35	income	income	NOUN
inlawrev-3741	57	36	stream	stream	NOUN
inlawrev-3741	57	37	for	for	ADP
inlawrev-3741	57	38	retirement	retirement	NOUN
inlawrev-3741	57	39	)	)	PUNCT
inlawrev-3741	57	40	.	.	PUNCT
inlawrev-3741	58	1	today	today	NOUN
inlawrev-3741	58	2	,	,	PUNCT
inlawrev-3741	58	3	firms	firm	NOUN
inlawrev-3741	58	4	with	with	ADP
inlawrev-3741	58	5	unfunded	unfunded	ADJ
inlawrev-3741	58	6	plans	plan	NOUN
inlawrev-3741	58	7	often	often	ADV
inlawrev-3741	58	8	use	use	VERB
inlawrev-3741	58	9	a	a	DET
inlawrev-3741	58	10	percentage	percentage	NOUN
inlawrev-3741	58	11	of	of	ADP
inlawrev-3741	58	12	past	past	ADJ
inlawrev-3741	58	13	earnings	earning	NOUN
inlawrev-3741	58	14	as	as	ADP
inlawrev-3741	58	15	the	the	DET
inlawrev-3741	58	16	primary	primary	ADJ
inlawrev-3741	58	17	determinant	determinant	NOUN
inlawrev-3741	58	18	of	of	ADP
inlawrev-3741	58	19	entitlement	entitlement	NOUN
inlawrev-3741	58	20	,	,	PUNCT
inlawrev-3741	58	21	in	in	ADP
inlawrev-3741	58	22	addition	addition	NOUN
inlawrev-3741	58	23	to	to	ADP
inlawrev-3741	58	24	a	a	DET
inlawrev-3741	58	25	return	return	NOUN
inlawrev-3741	58	26	of	of	ADP
inlawrev-3741	58	27	cash	cash	NOUN
inlawrev-3741	58	28	basis	basis	NOUN
inlawrev-3741	58	29	capital	capital	NOUN
inlawrev-3741	58	30	.	.	PUNCT
inlawrev-3741	59	1	1	1	NUM
inlawrev-3741	59	2	0	0	NUM
inlawrev-3741	59	3	.	.	PUNCT
inlawrev-3741	59	4	payment	payment	NOUN
inlawrev-3741	59	5	in	in	ADP
inlawrev-3741	59	6	settlement	settlement	NOUN
inlawrev-3741	59	7	ofa	ofa	PROPN
inlawrev-3741	59	8	departing	depart	VERB
inlawrev-3741	59	9	partner	partner	NOUN
inlawrev-3741	59	10	'	'	PART
inlawrev-3741	59	11	s	s	NOUN
inlawrev-3741	59	12	account	account	NOUN
inlawrev-3741	59	13	distinguishes	distinguish	VERB
inlawrev-3741	59	14	the	the	DET
inlawrev-3741	59	15	partner	partner	NOUN
inlawrev-3741	59	16	from	from	ADP
inlawrev-3741	59	17	an	an	DET
inlawrev-3741	59	18	employee	employee	NOUN
inlawrev-3741	59	19	.	.	PUNCT
inlawrev-3741	60	1	although	although	SCONJ
inlawrev-3741	60	2	the	the	DET
inlawrev-3741	60	3	employee	employee	NOUN
inlawrev-3741	60	4	may	may	AUX
inlawrev-3741	60	5	have	have	AUX
inlawrev-3741	60	6	helped	help	VERB
inlawrev-3741	60	7	build	build	VERB
inlawrev-3741	60	8	value	value	NOUN
inlawrev-3741	60	9	in	in	ADP
inlawrev-3741	60	10	the	the	DET
inlawrev-3741	60	11	firm	firm	NOUN
inlawrev-3741	60	12	,	,	PUNCT
inlawrev-3741	60	13	her	her	PRON
inlawrev-3741	60	14	claim	claim	NOUN
inlawrev-3741	60	15	on	on	ADP
inlawrev-3741	60	16	firm	firm	ADJ
inlawrev-3741	60	17	assets	asset	NOUN
inlawrev-3741	60	18	normally	normally	ADV
inlawrev-3741	60	19	is	be	AUX
inlawrev-3741	60	20	limited	limit	VERB
inlawrev-3741	60	21	to	to	ADP
inlawrev-3741	60	22	salary	salary	NOUN
inlawrev-3741	60	23	paid	pay	VERB
inlawrev-3741	60	24	for	for	ADP
inlawrev-3741	60	25	services	service	NOUN
inlawrev-3741	60	26	rendered	render	VERB
inlawrev-3741	60	27	.	.	PUNCT
inlawrev-3741	61	1	11	11	NUM
inlawrev-3741	61	2	.	.	PUNCT
inlawrev-3741	62	1	in	in	ADP
inlawrev-3741	62	2	the	the	DET
inlawrev-3741	62	3	case	case	NOUN
inlawrev-3741	62	4	of	of	ADP
inlawrev-3741	62	5	a	a	DET
inlawrev-3741	62	6	professional	professional	ADJ
inlawrev-3741	62	7	corporation	corporation	NOUN
inlawrev-3741	62	8	,	,	PUNCT
inlawrev-3741	62	9	the	the	DET
inlawrev-3741	62	10	capital	capital	NOUN
inlawrev-3741	62	11	repurchase	repurchase	NOUN
inlawrev-3741	62	12	would	would	AUX
inlawrev-3741	62	13	be	be	AUX
inlawrev-3741	62	14	accomplished	accomplish	VERB
inlawrev-3741	62	15	through	through	ADP
inlawrev-3741	62	16	a	a	DET
inlawrev-3741	62	17	stock	stock	NOUN
inlawrev-3741	62	18	buyback	buyback	NOUN
inlawrev-3741	62	19	,	,	PUNCT
inlawrev-3741	62	20	with	with	ADP
inlawrev-3741	62	21	the	the	DET
inlawrev-3741	62	22	capital	capital	NOUN
inlawrev-3741	62	23	return	return	NOUN
inlawrev-3741	62	24	comprising	comprise	VERB
inlawrev-3741	62	25	all	all	PRON
inlawrev-3741	62	26	or	or	CCONJ
inlawrev-3741	62	27	a	a	DET
inlawrev-3741	62	28	portion	portion	NOUN
inlawrev-3741	62	29	of	of	ADP
inlawrev-3741	62	30	the	the	DET
inlawrev-3741	62	31	purchase	purchase	NOUN
inlawrev-3741	62	32	price	price	NOUN
inlawrev-3741	62	33	.	.	PUNCT
inlawrev-3741	63	1	12	12	NUM
inlawrev-3741	63	2	.	.	PUNCT
inlawrev-3741	64	1	see	see	VERB
inlawrev-3741	64	2	altman	altman	PROPN
inlawrev-3741	64	3	weil	weil	PROPN
inlawrev-3741	64	4	,	,	PUNCT
inlawrev-3741	64	5	inc	inc	PROPN
inlawrev-3741	64	6	.	.	PROPN
inlawrev-3741	64	7	,	,	PUNCT
inlawrev-3741	64	8	retirement	retirement	NOUN
inlawrev-3741	64	9	and	and	CCONJ
inlawrev-3741	64	10	withdrawal	withdrawal	NOUN
inlawrev-3741	64	11	survey	survey	NOUN
inlawrev-3741	64	12	for	for	ADP
inlawrev-3741	64	13	private	private	ADJ
inlawrev-3741	64	14	law	law	NOUN
inlawrev-3741	64	15	firms	firm	NOUN
inlawrev-3741	64	16	6	6	NUM
inlawrev-3741	64	17	(	(	PUNCT
inlawrev-3741	64	18	2005	2005	NUM
inlawrev-3741	64	19	ed	ed	NOUN
inlawrev-3741	64	20	.	.	PUNCT
inlawrev-3741	64	21	)	)	PUNCT
inlawrev-3741	65	1	[	[	X
inlawrev-3741	65	2	hereinafter	hereinafter	NOUN
inlawrev-3741	65	3	altman	altman	PROPN
inlawrev-3741	65	4	weil	weil	PROPN
inlawrev-3741	65	5	2005	2005	NUM
inlawrev-3741	65	6	survey	survey	NOUN
inlawrev-3741	65	7	]	]	PUNCT
inlawrev-3741	65	8	.	.	PUNCT
inlawrev-3741	66	1	13	13	NUM
inlawrev-3741	66	2	.	.	PUNCT
inlawrev-3741	67	1	i	i	PRON
inlawrev-3741	67	2	d	d	PROPN
inlawrev-3741	67	3	the	the	DET
inlawrev-3741	67	4	assumption	assumption	NOUN
inlawrev-3741	67	5	here	here	ADV
inlawrev-3741	67	6	is	be	AUX
inlawrev-3741	67	7	that	that	PRON
inlawrev-3741	67	8	firm	firm	ADJ
inlawrev-3741	67	9	goodwill	goodwill	NOUN
inlawrev-3741	67	10	is	be	AUX
inlawrev-3741	67	11	minimal	minimal	ADJ
inlawrev-3741	67	12	or	or	CCONJ
inlawrev-3741	67	13	nonexistent	nonexistent	ADJ
inlawrev-3741	67	14	because	because	SCONJ
inlawrev-3741	67	15	clients	client	NOUN
inlawrev-3741	67	16	have	have	VERB
inlawrev-3741	67	17	greater	great	ADJ
inlawrev-3741	67	18	loyalties	loyalty	NOUN
inlawrev-3741	67	19	to	to	ADP
inlawrev-3741	67	20	individual	individual	ADJ
inlawrev-3741	67	21	attorneys	attorney	NOUN
inlawrev-3741	67	22	than	than	ADP
inlawrev-3741	67	23	to	to	ADP
inlawrev-3741	67	24	the	the	DET
inlawrev-3741	67	25	firms	firm	NOUN
inlawrev-3741	67	26	in	in	ADP
inlawrev-3741	67	27	which	which	PRON
inlawrev-3741	67	28	the	the	DET
inlawrev-3741	67	29	attorneys	attorney	NOUN
inlawrev-3741	67	30	practice	practice	VERB
inlawrev-3741	67	31	.	.	PUNCT
inlawrev-3741	68	1	for	for	ADP
inlawrev-3741	68	2	a	a	DET
inlawrev-3741	68	3	discussion	discussion	NOUN
inlawrev-3741	68	4	of	of	ADP
inlawrev-3741	68	5	efforts	effort	NOUN
inlawrev-3741	68	6	to	to	PART
inlawrev-3741	68	7	enhance	enhance	VERB
inlawrev-3741	68	8	firm	firm	ADJ
inlawrev-3741	68	9	goodwill	goodwill	NOUN
inlawrev-3741	68	10	,	,	PUNCT
inlawrev-3741	68	11	see	see	VERB
inlawrev-3741	68	12	hillman	hillman	PROPN
inlawrev-3741	68	13	,	,	PUNCT
inlawrev-3741	68	14	supra	supra	PROPN
inlawrev-3741	68	15	note	note	NOUN
inlawrev-3741	68	16	2	2	NUM
inlawrev-3741	68	17	,	,	PUNCT
inlawrev-3741	68	18	§	§	PROPN
inlawrev-3741	68	19	2.5.2	2.5.2	NUM
inlawrev-3741	68	20	.	.	PROPN
inlawrev-3741	68	21	14	14	NUM
inlawrev-3741	68	22	.	.	PUNCT
inlawrev-3741	69	1	altman	altman	PROPN
inlawrev-3741	69	2	weil	weil	PROPN
inlawrev-3741	69	3	2005	2005	NUM
inlawrev-3741	69	4	survey	survey	NOUN
inlawrev-3741	69	5	,	,	PUNCT
inlawrev-3741	69	6	supra	supra	PROPN
inlawrev-3741	69	7	note	note	NOUN
inlawrev-3741	69	8	12	12	NUM
inlawrev-3741	69	9	,	,	PUNCT
inlawrev-3741	69	10	at	at	ADP
inlawrev-3741	69	11	88	88	NUM
inlawrev-3741	69	12	.	.	PUNCT
inlawrev-3741	70	1	the	the	DET
inlawrev-3741	70	2	twenty	twenty	NUM
inlawrev-3741	70	3	-	-	PUNCT
inlawrev-3741	70	4	four	four	NUM
inlawrev-3741	70	5	percent	percent	NOUN
inlawrev-3741	70	6	of	of	ADP
inlawrev-3741	70	7	firms	firm	NOUN
inlawrev-3741	70	8	maintaining	maintain	VERB
inlawrev-3741	70	9	such	such	ADJ
inlawrev-3741	70	10	plans	plan	NOUN
inlawrev-3741	70	11	represents	represent	VERB
inlawrev-3741	70	12	a	a	DET
inlawrev-3741	70	13	decline	decline	NOUN
inlawrev-3741	70	14	from	from	ADP
inlawrev-3741	70	15	the	the	DET
inlawrev-3741	70	16	twenty	twenty	NUM
inlawrev-3741	70	17	-	-	PUNCT
inlawrev-3741	70	18	eight	eight	NUM
inlawrev-3741	70	19	percent	percent	NOUN
inlawrev-3741	70	20	reported	report	VERB
inlawrev-3741	70	21	three	three	NUM
inlawrev-3741	70	22	years	year	NOUN
inlawrev-3741	70	23	earlier	early	ADV
inlawrev-3741	70	24	.	.	PUNCT
inlawrev-3741	71	1	see	see	VERB
inlawrev-3741	71	2	altman	altman	PROPN
inlawrev-3741	71	3	weil	weil	PROPN
inlawrev-3741	71	4	,	,	PUNCT
inlawrev-3741	71	5	inc	inc	PROPN
inlawrev-3741	71	6	.	.	PROPN
inlawrev-3741	71	7	,	,	PUNCT
inlawrev-3741	71	8	retirement	retirement	NOUN
inlawrev-3741	71	9	and	and	CCONJ
inlawrev-3741	71	10	withdrawal	withdrawal	NOUN
inlawrev-3741	71	11	survey	survey	NOUN
inlawrev-3741	71	12	for	for	ADP
inlawrev-3741	71	13	private	private	ADJ
inlawrev-3741	71	14	law	law	NOUN
inlawrev-3741	71	15	firms	firm	NOUN
inlawrev-3741	71	16	32	32	NUM
inlawrev-3741	71	17	(	(	PUNCT
inlawrev-3741	71	18	2002	2002	NUM
inlawrev-3741	71	19	)	)	PUNCT
inlawrev-3741	72	1	[	[	X
inlawrev-3741	72	2	hereinafter	hereinafter	NOUN
inlawrev-3741	72	3	altman	altman	PROPN
inlawrev-3741	72	4	weil	weil	PROPN
inlawrev-3741	72	5	2002	2002	NUM
inlawrev-3741	72	6	survey	survey	NOUN
inlawrev-3741	72	7	]	]	PUNCT
inlawrev-3741	72	8	.	.	PUNCT
inlawrev-3741	72	9	4	4	NUM
inlawrev-3741	72	10	indiana	indiana	PROPN
inlawrev-3741	72	11	law	law	PROPN
inlawrev-3741	72	12	review	review	NOUN
inlawrev-3741	72	13	[	[	X
inlawrev-3741	72	14	vol	vol	NOUN
inlawrev-3741	72	15	.	.	PUNCT
inlawrev-3741	72	16	39	39	NUM
inlawrev-3741	72	17	:	:	SYM
inlawrev-3741	72	18	1	1	NUM
inlawrev-3741	72	19	these	these	DET
inlawrev-3741	72	20	plans	plan	NOUN
inlawrev-3741	72	21	are	be	AUX
inlawrev-3741	72	22	represented	represent	VERB
inlawrev-3741	72	23	by	by	ADP
inlawrev-3741	72	24	unsecured	unsecured	ADJ
inlawrev-3741	72	25	promises	promise	NOUN
inlawrev-3741	72	26	.	.	PUNCT
inlawrev-3741	73	1	15	15	NUM
inlawrev-3741	73	2	the	the	DET
inlawrev-3741	73	3	nonqualified	nonqualified	ADJ
inlawrev-3741	73	4	plans	plan	NOUN
inlawrev-3741	73	5	typically	typically	ADV
inlawrev-3741	73	6	are	be	AUX
inlawrev-3741	73	7	not	not	PART
inlawrev-3741	73	8	pre	pre	ADJ
inlawrev-3741	73	9	-	-	VERB
inlawrev-3741	73	10	funded	funded	ADJ
inlawrev-3741	73	11	,	,	PUNCT
inlawrev-3741	73	12	which	which	PRON
inlawrev-3741	73	13	means	mean	VERB
inlawrev-3741	73	14	that	that	SCONJ
inlawrev-3741	73	15	payments	payment	NOUN
inlawrev-3741	73	16	are	be	AUX
inlawrev-3741	73	17	dependent	dependent	ADJ
inlawrev-3741	73	18	upon	upon	SCONJ
inlawrev-3741	73	19	future	future	ADJ
inlawrev-3741	73	20	income	income	NOUN
inlawrev-3741	73	21	streams	stream	VERB
inlawrev-3741	73	22	ofthe	ofthe	NOUN
inlawrev-3741	73	23	firm	firm	NOUN
inlawrev-3741	73	24	.	.	PUNCT
inlawrev-3741	74	1	16	16	NUM
inlawrev-3741	74	2	significantly	significantly	ADV
inlawrev-3741	74	3	,	,	PUNCT
inlawrev-3741	74	4	about	about	ADP
inlawrev-3741	74	5	onethird	onethird	PROPN
inlawrev-3741	74	6	of	of	ADP
inlawrev-3741	74	7	firms	firm	NOUN
inlawrev-3741	74	8	surveyed	survey	VERB
inlawrev-3741	74	9	pay	pay	VERB
inlawrev-3741	74	10	benefits	benefit	NOUN
inlawrev-3741	74	11	only	only	ADV
inlawrev-3741	74	12	to	to	ADP
inlawrev-3741	74	13	individuals	individual	NOUN
inlawrev-3741	74	14	who	who	PRON
inlawrev-3741	74	15	retire	retire	VERB
inlawrev-3741	74	16	from	from	ADP
inlawrev-3741	74	17	the	the	DET
inlawrev-3741	74	18	practice	practice	NOUN
inlawrev-3741	74	19	of	of	ADP
inlawrev-3741	74	20	law	law	NOUN
inlawrev-3741	74	21	.	.	PUNCT
inlawrev-3741	74	22	17	17	NUM
inlawrev-3741	74	23	for	for	ADP
inlawrev-3741	74	24	present	present	ADJ
inlawrev-3741	74	25	purposes	purpose	NOUN
inlawrev-3741	74	26	,	,	PUNCT
inlawrev-3741	74	27	the	the	DET
inlawrev-3741	74	28	important	important	ADJ
inlawrev-3741	74	29	characteristic	characteristic	ADJ
inlawrev-3741	74	30	ofa	ofa	PROPN
inlawrev-3741	74	31	nonqualified	nonqualified	ADJ
inlawrev-3741	74	32	plan	plan	NOUN
inlawrev-3741	74	33	is	be	AUX
inlawrev-3741	74	34	its	its	PRON
inlawrev-3741	74	35	similarity	similarity	NOUN
inlawrev-3741	74	36	to	to	ADP
inlawrev-3741	74	37	more	more	ADV
inlawrev-3741	74	38	generalized	generalized	ADJ
inlawrev-3741	74	39	arrangements	arrangement	NOUN
inlawrev-3741	74	40	for	for	ADP
inlawrev-3741	74	41	payouts	payout	NOUN
inlawrev-3741	74	42	to	to	ADP
inlawrev-3741	74	43	departing	depart	VERB
inlawrev-3741	74	44	partners	partner	NOUN
inlawrev-3741	74	45	.	.	PUNCT
inlawrev-3741	75	1	in	in	ADP
inlawrev-3741	75	2	fact	fact	NOUN
inlawrev-3741	75	3	,	,	PUNCT
inlawrev-3741	75	4	it	it	PRON
inlawrev-3741	75	5	may	may	AUX
inlawrev-3741	75	6	be	be	AUX
inlawrev-3741	75	7	difficult	difficult	ADJ
inlawrev-3741	75	8	,	,	PUNCT
inlawrev-3741	75	9	if	if	SCONJ
inlawrev-3741	75	10	not	not	PART
inlawrev-3741	75	11	impossible	impossible	ADJ
inlawrev-3741	75	12	in	in	ADP
inlawrev-3741	75	13	some	some	DET
inlawrev-3741	75	14	cases	case	NOUN
inlawrev-3741	75	15	,	,	PUNCT
inlawrev-3741	75	16	to	to	PART
inlawrev-3741	75	17	distinguish	distinguish	VERB
inlawrev-3741	75	18	clearly	clearly	ADV
inlawrev-3741	75	19	the	the	DET
inlawrev-3741	75	20	retirement	retirement	NOUN
inlawrev-3741	75	21	payout	payout	NOUN
inlawrev-3741	75	22	from	from	ADP
inlawrev-3741	75	23	the	the	DET
inlawrev-3741	75	24	payout	payout	NOUN
inlawrev-3741	75	25	in	in	ADP
inlawrev-3741	75	26	settlement	settlement	NOUN
inlawrev-3741	75	27	ofa	ofa	PROPN
inlawrev-3741	75	28	partner	partner	NOUN
inlawrev-3741	75	29	's	's	PART
inlawrev-3741	75	30	interest	interest	NOUN
inlawrev-3741	75	31	.	.	PUNCT
inlawrev-3741	76	1	to	to	ADP
inlawrev-3741	76	2	the	the	DET
inlawrev-3741	76	3	extent	extent	NOUN
inlawrev-3741	76	4	that	that	SCONJ
inlawrev-3741	76	5	the	the	DET
inlawrev-3741	76	6	label	label	NOUN
inlawrev-3741	76	7	controls	control	VERB
inlawrev-3741	76	8	the	the	DET
inlawrev-3741	76	9	analysis	analysis	NOUN
inlawrev-3741	76	10	,	,	PUNCT
inlawrev-3741	76	11	firms	firm	NOUN
inlawrev-3741	76	12	have	have	VERB
inlawrev-3741	76	13	an	an	DET
inlawrev-3741	76	14	incentive	incentive	NOUN
inlawrev-3741	76	15	to	to	PART
inlawrev-3741	76	16	denominate	denominate	VERB
inlawrev-3741	76	17	a	a	DET
inlawrev-3741	76	18	large	large	ADJ
inlawrev-3741	76	19	portion	portion	NOUN
inlawrev-3741	76	20	ofpayouts	ofpayout	NOUN
inlawrev-3741	76	21	as	as	ADP
inlawrev-3741	76	22	retirement	retirement	NOUN
inlawrev-3741	76	23	benefits	benefit	NOUN
inlawrev-3741	76	24	in	in	ADP
inlawrev-3741	76	25	order	order	NOUN
inlawrev-3741	76	26	to	to	PART
inlawrev-3741	76	27	subject	subject	VERB
inlawrev-3741	76	28	such	such	ADJ
inlawrev-3741	76	29	payments	payment	NOUN
inlawrev-3741	76	30	to	to	ADP
inlawrev-3741	76	31	possible	possible	ADJ
inlawrev-3741	76	32	forfeiture	forfeiture	NOUN
inlawrev-3741	76	33	in	in	ADP
inlawrev-3741	76	34	the	the	DET
inlawrev-3741	76	35	event	event	NOUN
inlawrev-3741	76	36	of	of	ADP
inlawrev-3741	76	37	competition	competition	NOUN
inlawrev-3741	76	38	by	by	ADP
inlawrev-3741	76	39	the	the	DET
inlawrev-3741	76	40	former	former	ADJ
inlawrev-3741	76	41	partner	partner	NOUN
inlawrev-3741	76	42	.	.	PUNCT
inlawrev-3741	76	43	ii	ii	PROPN
inlawrev-3741	76	44	.	.	PUNCT
inlawrev-3741	76	45	payouts	payout	NOUN
inlawrev-3741	76	46	as	as	ADP
inlawrev-3741	76	47	competition	competition	NOUN
inlawrev-3741	76	48	subsidies	subsidy	NOUN
inlawrev-3741	76	49	although	although	SCONJ
inlawrev-3741	76	50	economic	economic	ADJ
inlawrev-3741	76	51	disincentives	disincentive	NOUN
inlawrev-3741	76	52	to	to	ADP
inlawrev-3741	76	53	competition	competition	NOUN
inlawrev-3741	76	54	by	by	ADP
inlawrev-3741	76	55	former	former	ADJ
inlawrev-3741	76	56	law	law	NOUN
inlawrev-3741	76	57	partners	partner	NOUN
inlawrev-3741	76	58	generally	generally	ADV
inlawrev-3741	76	59	are	be	AUX
inlawrev-3741	76	60	not	not	PART
inlawrev-3741	76	61	enforced	enforce	VERB
inlawrev-3741	76	62	,	,	PUNCT
inlawrev-3741	76	63	courts	court	NOUN
inlawrev-3741	76	64	often	often	ADV
inlawrev-3741	76	65	acknowledge	acknowledge	VERB
inlawrev-3741	76	66	the	the	DET
inlawrev-3741	76	67	difficulty	difficulty	NOUN
inlawrev-3741	76	68	of	of	ADP
inlawrev-3741	76	69	striking	strike	VERB
inlawrev-3741	76	70	a	a	DET
inlawrev-3741	76	71	proper	proper	ADJ
inlawrev-3741	76	72	balance	balance	NOUN
inlawrev-3741	76	73	between	between	ADP
inlawrev-3741	76	74	the	the	DET
inlawrev-3741	76	75	interest	interest	NOUN
inlawrev-3741	76	76	of	of	ADP
inlawrev-3741	76	77	clients	client	NOUN
inlawrev-3741	76	78	in	in	ADP
inlawrev-3741	76	79	enjoying	enjoy	VERB
inlawrev-3741	76	80	unfettered	unfettered	ADJ
inlawrev-3741	76	81	choice	choice	NOUN
inlawrev-3741	76	82	among	among	ADP
inlawrev-3741	76	83	lawyers	lawyer	NOUN
inlawrev-3741	76	84	and	and	CCONJ
inlawrev-3741	76	85	the	the	DET
inlawrev-3741	76	86	interest	interest	NOUN
inlawrev-3741	76	87	of	of	ADP
inlawrev-3741	76	88	firms	firm	NOUN
inlawrev-3741	76	89	in	in	ADP
inlawrev-3741	76	90	limiting	limit	VERB
inlawrev-3741	76	91	payments	payment	NOUN
inlawrev-3741	76	92	to	to	ADP
inlawrev-3741	76	93	individuals	individual	NOUN
inlawrev-3741	76	94	who	who	PRON
inlawrev-3741	76	95	depart	depart	VERB
inlawrev-3741	76	96	,	,	PUNCT
inlawrev-3741	76	97	compete	compete	VERB
inlawrev-3741	76	98	,	,	PUNCT
inlawrev-3741	76	99	and	and	CCONJ
inlawrev-3741	76	100	potentially	potentially	ADV
inlawrev-3741	76	101	undermine	undermine	VERB
inlawrev-3741	76	102	the	the	DET
inlawrev-3741	76	103	very	very	ADJ
inlawrev-3741	76	104	income	income	NOUN
inlawrev-3741	76	105	stream	stream	NOUN
inlawrev-3741	76	106	used	use	VERB
inlawrev-3741	76	107	to	to	PART
inlawrev-3741	76	108	fund	fund	VERB
inlawrev-3741	76	109	the	the	DET
inlawrev-3741	76	110	payments	payment	NOUN
inlawrev-3741	76	111	.	.	PUNCT
inlawrev-3741	77	1	one	one	NUM
inlawrev-3741	77	2	ofthe	ofthe	VERB
inlawrev-3741	77	3	more	more	ADV
inlawrev-3741	77	4	candid	candid	ADJ
inlawrev-3741	77	5	discussions	discussion	NOUN
inlawrev-3741	77	6	ofthe	ofthe	ADJ
inlawrev-3741	77	7	point	point	NOUN
inlawrev-3741	77	8	is	be	AUX
inlawrev-3741	77	9	found	find	VERB
inlawrev-3741	77	10	in	in	ADP
inlawrev-3741	77	11	a	a	DET
inlawrev-3741	77	12	new	new	PROPN
inlawrev-3741	77	13	jersey	jersey	PROPN
inlawrev-3741	77	14	supreme	supreme	PROPN
inlawrev-3741	77	15	court	court	PROPN
inlawrev-3741	77	16	opinion	opinion	NOUN
inlawrev-3741	77	17	that	that	PRON
inlawrev-3741	77	18	voided	void	VERB
inlawrev-3741	77	19	a	a	DET
inlawrev-3741	77	20	partnership	partnership	NOUN
inlawrev-3741	77	21	agreement	agreement	NOUN
inlawrev-3741	77	22	's	's	PART
inlawrev-3741	77	23	clause	clause	NOUN
inlawrev-3741	77	24	requiring	require	VERB
inlawrev-3741	77	25	a	a	DET
inlawrev-3741	77	26	forfeiture	forfeiture	NOUN
inlawrev-3741	77	27	of	of	ADP
inlawrev-3741	77	28	payouts	payout	NOUN
inlawrev-3741	77	29	in	in	ADP
inlawrev-3741	77	30	the	the	DET
inlawrev-3741	77	31	event	event	NOUN
inlawrev-3741	77	32	of	of	ADP
inlawrev-3741	77	33	competition	competition	NOUN
inlawrev-3741	77	34	:	:	PUNCT
inlawrev-3741	78	1	[	[	X
inlawrev-3741	78	2	w]e	w]e	NOUN
inlawrev-3741	78	3	recognize	recognize	VERB
inlawrev-3741	78	4	that	that	SCONJ
inlawrev-3741	78	5	ifa	ifa	PROPN
inlawrev-3741	78	6	partner	partner	NOUN
inlawrev-3741	78	7	's	's	PART
inlawrev-3741	78	8	departure	departure	NOUN
inlawrev-3741	78	9	will	will	AUX
inlawrev-3741	78	10	result	result	VERB
inlawrev-3741	78	11	in	in	ADP
inlawrev-3741	78	12	a	a	DET
inlawrev-3741	78	13	decrease	decrease	NOUN
inlawrev-3741	78	14	in	in	ADP
inlawrev-3741	78	15	the	the	DET
inlawrev-3741	78	16	probability	probability	NOUN
inlawrev-3741	78	17	of	of	ADP
inlawrev-3741	78	18	a	a	DET
inlawrev-3741	78	19	client	client	NOUN
inlawrev-3741	78	20	's	's	PART
inlawrev-3741	78	21	return	return	NOUN
inlawrev-3741	78	22	and	and	CCONJ
inlawrev-3741	78	23	a	a	DET
inlawrev-3741	78	24	consequent	consequent	ADJ
inlawrev-3741	78	25	decrease	decrease	NOUN
inlawrev-3741	78	26	in	in	ADP
inlawrev-3741	78	27	prospective	prospective	ADJ
inlawrev-3741	78	28	earnings	earning	NOUN
inlawrev-3741	78	29	,	,	PUNCT
inlawrev-3741	78	30	that	that	DET
inlawrev-3741	78	31	departure	departure	NOUN
inlawrev-3741	78	32	may	may	AUX
inlawrev-3741	78	33	decrease	decrease	VERB
inlawrev-3741	78	34	the	the	DET
inlawrev-3741	78	35	value	value	NOUN
inlawrev-3741	78	36	of	of	ADP
inlawrev-3741	78	37	the	the	DET
inlawrev-3741	78	38	firm	firm	NOUN
inlawrev-3741	78	39	's	's	PART
inlawrev-3741	78	40	goodwill	goodwill	NOUN
inlawrev-3741	78	41	.	.	PUNCT
inlawrev-3741	79	1	it	it	PRON
inlawrev-3741	79	2	would	would	AUX
inlawrev-3741	79	3	not	not	PART
inlawrev-3741	79	4	be	be	AUX
inlawrev-3741	79	5	inappropriate	inappropriate	ADJ
inlawrev-3741	79	6	therefore	therefore	ADV
inlawrev-3741	79	7	for	for	SCONJ
inlawrev-3741	79	8	law	law	NOUN
inlawrev-3741	79	9	partners	partner	NOUN
inlawrev-3741	79	10	to	to	PART
inlawrev-3741	79	11	take	take	VERB
inlawrev-3741	79	12	that	that	DET
inlawrev-3741	79	13	specific	specific	ADJ
inlawrev-3741	79	14	effect	effect	NOUN
inlawrev-3741	79	15	into	into	ADP
inlawrev-3741	79	16	account	account	NOUN
inlawrev-3741	79	17	in	in	ADP
inlawrev-3741	79	18	determining	determine	VERB
inlawrev-3741	79	19	the	the	DET
inlawrev-3741	79	20	shares	share	NOUN
inlawrev-3741	79	21	due	due	ADJ
inlawrev-3741	79	22	a	a	DET
inlawrev-3741	79	23	departing	depart	VERB
inlawrev-3741	79	24	partner	partner	NOUN
inlawrev-3741	79	25	.	.	PUNCT
inlawrev-3741	80	1	18	18	NUM
inlawrev-3741	80	2	accordingly	accordingly	ADV
inlawrev-3741	80	3	,	,	PUNCT
inlawrev-3741	80	4	while	while	SCONJ
inlawrev-3741	80	5	forfeiture	forfeiture	NOUN
inlawrev-3741	80	6	ofthe	ofthe	NOUN
inlawrev-3741	80	7	capital	capital	NOUN
inlawrev-3741	80	8	account	account	NOUN
inlawrev-3741	80	9	for	for	ADP
inlawrev-3741	80	10	the	the	DET
inlawrev-3741	80	11	reason	reason	NOUN
inlawrev-3741	80	12	ofcompetition	ofcompetition	NOUN
inlawrev-3741	80	13	may	may	AUX
inlawrev-3741	80	14	never	never	ADV
inlawrev-3741	80	15	be	be	AUX
inlawrev-3741	80	16	permitted	permit	VERB
inlawrev-3741	80	17	,	,	PUNCT
inlawrev-3741	80	18	other	other	ADJ
inlawrev-3741	80	19	components	component	NOUN
inlawrev-3741	80	20	of	of	ADP
inlawrev-3741	80	21	a	a	DET
inlawrev-3741	80	22	payout	payout	NOUN
inlawrev-3741	80	23	reflecting	reflect	VERB
inlawrev-3741	80	24	the	the	DET
inlawrev-3741	80	25	former	former	ADJ
inlawrev-3741	80	26	partner	partner	NOUN
inlawrev-3741	80	27	's	's	PART
inlawrev-3741	80	28	interest	interest	NOUN
inlawrev-3741	80	29	in	in	ADP
inlawrev-3741	80	30	the	the	DET
inlawrev-3741	80	31	firm	firm	NOUN
inlawrev-3741	80	32	's	's	PART
inlawrev-3741	80	33	future	future	ADJ
inlawrev-3741	80	34	income	income	NOUN
inlawrev-3741	80	35	stream	stream	NOUN
inlawrev-3741	80	36	may	may	AUX
inlawrev-3741	80	37	be	be	AUX
inlawrev-3741	80	38	offset	offset	VERB
inlawrev-3741	80	39	by	by	ADP
inlawrev-3741	80	40	the	the	DET
inlawrev-3741	80	41	15	15	NUM
inlawrev-3741	80	42	.	.	PUNCT
inlawrev-3741	81	1	altman	altman	PROPN
inlawrev-3741	81	2	weil	weil	PROPN
inlawrev-3741	81	3	2005	2005	NUM
inlawrev-3741	81	4	survey	survey	NOUN
inlawrev-3741	81	5	,	,	PUNCT
inlawrev-3741	81	6	supra	supra	PROPN
inlawrev-3741	81	7	note	note	NOUN
inlawrev-3741	81	8	12	12	NUM
inlawrev-3741	81	9	,	,	PUNCT
inlawrev-3741	81	10	at	at	ADP
inlawrev-3741	81	11	12	12	NUM
inlawrev-3741	81	12	.	.	PUNCT
inlawrev-3741	82	1	16	16	NUM
inlawrev-3741	82	2	.	.	PUNCT
inlawrev-3741	83	1	i	i	PRON
inlawrev-3741	83	2	d.	d.	PROPN
inlawrev-3741	83	3	at	at	ADP
inlawrev-3741	83	4	1	1	NUM
inlawrev-3741	83	5	14	14	NUM
inlawrev-3741	83	6	.	.	PUNCT
inlawrev-3741	84	1	however	however	ADV
inlawrev-3741	84	2	,	,	PUNCT
inlawrev-3741	84	3	the	the	DET
inlawrev-3741	84	4	percentage	percentage	NOUN
inlawrev-3741	84	5	of	of	ADP
inlawrev-3741	84	6	firms	firm	NOUN
inlawrev-3741	84	7	prefunding	prefunde	VERB
inlawrev-3741	84	8	their	their	PRON
inlawrev-3741	84	9	plans	plan	NOUN
inlawrev-3741	84	10	has	have	AUX
inlawrev-3741	84	11	increased	increase	VERB
inlawrev-3741	84	12	to	to	ADP
inlawrev-3741	84	13	thirty	thirty	NUM
inlawrev-3741	84	14	-	-	PUNCT
inlawrev-3741	84	15	five	five	NUM
inlawrev-3741	84	16	percent	percent	NOUN
inlawrev-3741	84	17	from	from	ADP
inlawrev-3741	84	18	the	the	DET
inlawrev-3741	84	19	thirteen	thirteen	NUM
inlawrev-3741	84	20	percent	percent	NOUN
inlawrev-3741	84	21	reported	report	VERB
inlawrev-3741	84	22	in	in	ADP
inlawrev-3741	84	23	2002	2002	NUM
inlawrev-3741	84	24	.	.	PUNCT
inlawrev-3741	85	1	see	see	VERB
inlawrev-3741	85	2	altman	altman	PROPN
inlawrev-3741	85	3	weil	weil	PROPN
inlawrev-3741	85	4	2002	2002	NUM
inlawrev-3741	85	5	survey	survey	NOUN
inlawrev-3741	85	6	,	,	PUNCT
inlawrev-3741	85	7	supra	supra	PROPN
inlawrev-3741	85	8	note	note	PROPN
inlawrev-3741	85	9	14	14	NUM
inlawrev-3741	85	10	,	,	PUNCT
inlawrev-3741	85	11	at	at	ADP
inlawrev-3741	85	12	56	56	NUM
inlawrev-3741	85	13	.	.	NOUN
inlawrev-3741	85	14	17	17	NUM
inlawrev-3741	85	15	.	.	PUNCT
inlawrev-3741	86	1	see	see	VERB
inlawrev-3741	86	2	altman	altman	PROPN
inlawrev-3741	86	3	weil	weil	PROPN
inlawrev-3741	86	4	2005	2005	NUM
inlawrev-3741	86	5	survey	survey	NOUN
inlawrev-3741	86	6	,	,	PUNCT
inlawrev-3741	86	7	supra	supra	PROPN
inlawrev-3741	86	8	note	note	NOUN
inlawrev-3741	86	9	12	12	NUM
inlawrev-3741	86	10	,	,	PUNCT
inlawrev-3741	86	11	at	at	ADP
inlawrev-3741	86	12	94	94	NUM
inlawrev-3741	86	13	.	.	PUNCT
inlawrev-3741	87	1	interestingly	interestingly	ADV
inlawrev-3741	87	2	,	,	PUNCT
inlawrev-3741	87	3	an	an	DET
inlawrev-3741	87	4	earlier	early	ADJ
inlawrev-3741	87	5	survey	survey	NOUN
inlawrev-3741	87	6	revealed	reveal	VERB
inlawrev-3741	87	7	that	that	SCONJ
inlawrev-3741	87	8	nearly	nearly	ADV
inlawrev-3741	87	9	two	two	NUM
inlawrev-3741	87	10	-	-	PUNCT
inlawrev-3741	87	11	thirds	third	NOUN
inlawrev-3741	87	12	offirms	offirm	NOUN
inlawrev-3741	87	13	limit	limit	VERB
inlawrev-3741	87	14	benefits	benefit	NOUN
inlawrev-3741	87	15	by	by	ADP
inlawrev-3741	87	16	noncompetition	noncompetition	NOUN
inlawrev-3741	87	17	clauses	clause	NOUN
inlawrev-3741	87	18	.	.	PUNCT
inlawrev-3741	88	1	see	see	VERB
inlawrev-3741	88	2	altman	altman	PROPN
inlawrev-3741	88	3	weil	weil	PROPN
inlawrev-3741	88	4	2002	2002	NUM
inlawrev-3741	88	5	survey	survey	NOUN
inlawrev-3741	88	6	,	,	PUNCT
inlawrev-3741	88	7	supra	supra	PROPN
inlawrev-3741	88	8	note	note	PROPN
inlawrev-3741	88	9	14	14	NUM
inlawrev-3741	88	10	,	,	PUNCT
inlawrev-3741	88	11	at	at	ADP
inlawrev-3741	88	12	35	35	NUM
inlawrev-3741	88	13	.	.	PUNCT
inlawrev-3741	89	1	the	the	DET
inlawrev-3741	89	2	question	question	NOUN
inlawrev-3741	89	3	was	be	AUX
inlawrev-3741	89	4	removed	remove	VERB
inlawrev-3741	89	5	from	from	ADP
inlawrev-3741	89	6	the	the	DET
inlawrev-3741	89	7	2005	2005	NUM
inlawrev-3741	89	8	survey	survey	NOUN
inlawrev-3741	89	9	because	because	SCONJ
inlawrev-3741	89	10	of	of	ADP
inlawrev-3741	89	11	a	a	DET
inlawrev-3741	89	12	poor	poor	ADJ
inlawrev-3741	89	13	response	response	NOUN
inlawrev-3741	89	14	rate	rate	NOUN
inlawrev-3741	89	15	in	in	ADP
inlawrev-3741	89	16	the	the	DET
inlawrev-3741	89	17	earlier	early	ADJ
inlawrev-3741	89	18	survey	survey	NOUN
inlawrev-3741	89	19	,	,	PUNCT
inlawrev-3741	89	20	which	which	PRON
inlawrev-3741	89	21	calls	call	VERB
inlawrev-3741	89	22	into	into	ADP
inlawrev-3741	89	23	question	question	NOUN
inlawrev-3741	89	24	the	the	DET
inlawrev-3741	89	25	reliability	reliability	NOUN
inlawrev-3741	89	26	ofthe	ofthe	VERB
inlawrev-3741	89	27	2002	2002	NUM
inlawrev-3741	89	28	data	datum	NOUN
inlawrev-3741	89	29	on	on	ADP
inlawrev-3741	89	30	these	these	DET
inlawrev-3741	89	31	noncompetition	noncompetition	NOUN
inlawrev-3741	89	32	clauses	clause	NOUN
inlawrev-3741	89	33	.	.	PUNCT
inlawrev-3741	90	1	18	18	NUM
inlawrev-3741	90	2	.	.	X
inlawrev-3741	91	1	jacob	jacob	PROPN
inlawrev-3741	91	2	v.	v.	PROPN
inlawrev-3741	91	3	norris	norris	PROPN
inlawrev-3741	91	4	,	,	PUNCT
inlawrev-3741	91	5	mclaughlin	mclaughlin	PROPN
inlawrev-3741	91	6	&	&	CCONJ
inlawrev-3741	91	7	marcus	marcus	PROPN
inlawrev-3741	91	8	,	,	PUNCT
inlawrev-3741	91	9	607	607	NUM
inlawrev-3741	91	10	a.2d	a.2d	NUM
inlawrev-3741	91	11	142	142	NUM
inlawrev-3741	91	12	,	,	PUNCT
inlawrev-3741	91	13	152	152	NUM
inlawrev-3741	91	14	(	(	PUNCT
inlawrev-3741	91	15	n.j	n.j	PROPN
inlawrev-3741	91	16	.	.	PROPN
inlawrev-3741	91	17	1992	1992	NUM
inlawrev-3741	91	18	)	)	PUNCT
inlawrev-3741	91	19	.	.	PUNCT
inlawrev-3741	92	1	2005	2005	NUM
inlawrev-3741	92	2	]	]	PUNCT
inlawrev-3741	92	3	ties	tie	NOUN
inlawrev-3741	92	4	that	that	PRON
inlawrev-3741	92	5	bind	bind	VERB
inlawrev-3741	92	6	diminution	diminution	NOUN
inlawrev-3741	92	7	of	of	ADP
inlawrev-3741	92	8	the	the	DET
inlawrev-3741	92	9	income	income	NOUN
inlawrev-3741	92	10	stream	stream	NOUN
inlawrev-3741	92	11	attributable	attributable	ADJ
inlawrev-3741	92	12	to	to	ADP
inlawrev-3741	92	13	the	the	DET
inlawrev-3741	92	14	partner	partner	NOUN
inlawrev-3741	92	15	's	's	PART
inlawrev-3741	92	16	departure	departure	NOUN
inlawrev-3741	92	17	.	.	PUNCT
inlawrev-3741	93	1	19	19	NUM
inlawrev-3741	94	1	although	although	SCONJ
inlawrev-3741	94	2	the	the	DET
inlawrev-3741	94	3	logic	logic	NOUN
inlawrev-3741	94	4	of	of	ADP
inlawrev-3741	94	5	the	the	DET
inlawrev-3741	94	6	reasoning	reasoning	NOUN
inlawrev-3741	94	7	can	can	AUX
inlawrev-3741	94	8	not	not	PART
inlawrev-3741	94	9	be	be	AUX
inlawrev-3741	94	10	disputed	dispute	VERB
inlawrev-3741	94	11	,	,	PUNCT
inlawrev-3741	94	12	the	the	DET
inlawrev-3741	94	13	difficulty	difficulty	NOUN
inlawrev-3741	94	14	lies	lie	VERB
inlawrev-3741	94	15	in	in	ADP
inlawrev-3741	94	16	crafting	craft	VERB
inlawrev-3741	94	17	a	a	DET
inlawrev-3741	94	18	buyout	buyout	NOUN
inlawrev-3741	94	19	adjustment	adjustment	NOUN
inlawrev-3741	94	20	that	that	PRON
inlawrev-3741	94	21	reflects	reflect	VERB
inlawrev-3741	94	22	or	or	CCONJ
inlawrev-3741	94	23	even	even	ADV
inlawrev-3741	94	24	approximates	approximate	VERB
inlawrev-3741	94	25	the	the	DET
inlawrev-3741	94	26	effect	effect	NOUN
inlawrev-3741	94	27	of	of	ADP
inlawrev-3741	94	28	the	the	DET
inlawrev-3741	94	29	partner	partner	NOUN
inlawrev-3741	94	30	's	's	PART
inlawrev-3741	94	31	departure	departure	NOUN
inlawrev-3741	94	32	.	.	PUNCT
inlawrev-3741	95	1	at	at	ADP
inlawrev-3741	95	2	least	least	ADJ
inlawrev-3741	95	3	to	to	ADP
inlawrev-3741	95	4	date	date	NOUN
inlawrev-3741	95	5	,	,	PUNCT
inlawrev-3741	95	6	only	only	ADV
inlawrev-3741	95	7	a	a	DET
inlawrev-3741	95	8	handful	handful	NOUN
inlawrev-3741	95	9	of	of	ADP
inlawrev-3741	95	10	forfeiture	forfeiture	NOUN
inlawrev-3741	95	11	clauses	clause	NOUN
inlawrev-3741	95	12	have	have	AUX
inlawrev-3741	95	13	survived	survive	VERB
inlawrev-3741	95	14	challenges	challenge	NOUN
inlawrev-3741	95	15	.	.	PUNCT
inlawrev-3741	96	1	20	20	NUM
inlawrev-3741	96	2	iii	iii	NOUN
inlawrev-3741	96	3	.	.	PUNCT
inlawrev-3741	97	1	why	why	SCONJ
inlawrev-3741	97	2	distinguish	distinguish	VERB
inlawrev-3741	97	3	retirement	retirement	NOUN
inlawrev-3741	97	4	?	?	PUNCT
inlawrev-3741	98	1	one	one	NUM
inlawrev-3741	98	2	obstacle	obstacle	NOUN
inlawrev-3741	98	3	to	to	ADP
inlawrev-3741	98	4	interpreting	interpret	VERB
inlawrev-3741	98	5	the	the	DET
inlawrev-3741	98	6	retirement	retirement	NOUN
inlawrev-3741	98	7	payment	payment	NOUN
inlawrev-3741	98	8	exception	exception	NOUN
inlawrev-3741	98	9	to	to	ADP
inlawrev-3741	98	10	the	the	DET
inlawrev-3741	98	11	ban	ban	NOUN
inlawrev-3741	98	12	on	on	ADP
inlawrev-3741	98	13	restrictive	restrictive	ADJ
inlawrev-3741	98	14	covenants	covenant	NOUN
inlawrev-3741	98	15	is	be	AUX
inlawrev-3741	98	16	the	the	DET
inlawrev-3741	98	17	absence	absence	NOUN
inlawrev-3741	98	18	of	of	ADP
inlawrev-3741	98	19	an	an	DET
inlawrev-3741	98	20	articulated	articulated	ADJ
inlawrev-3741	98	21	policy	policy	NOUN
inlawrev-3741	98	22	supporting	support	VERB
inlawrev-3741	98	23	the	the	DET
inlawrev-3741	98	24	exception	exception	NOUN
inlawrev-3741	98	25	.	.	PUNCT
inlawrev-3741	99	1	the	the	DET
inlawrev-3741	99	2	principal	principal	ADJ
inlawrev-3741	99	3	justification	justification	NOUN
inlawrev-3741	99	4	for	for	ADP
inlawrev-3741	99	5	allowing	allow	VERB
inlawrev-3741	99	6	restraints	restraint	NOUN
inlawrev-3741	99	7	on	on	ADP
inlawrev-3741	99	8	competition	competition	NOUN
inlawrev-3741	99	9	by	by	ADP
inlawrev-3741	99	10	retiring	retire	VERB
inlawrev-3741	99	11	partners	partner	NOUN
inlawrev-3741	99	12	lies	lie	VERB
inlawrev-3741	99	13	in	in	ADP
inlawrev-3741	99	14	the	the	DET
inlawrev-3741	99	15	concern	concern	NOUN
inlawrev-3741	99	16	over	over	ADP
inlawrev-3741	99	17	the	the	DET
inlawrev-3741	99	18	use	use	NOUN
inlawrev-3741	99	19	of	of	ADP
inlawrev-3741	99	20	a	a	DET
inlawrev-3741	99	21	firm	firm	NOUN
inlawrev-3741	99	22	's	's	PART
inlawrev-3741	99	23	income	income	NOUN
inlawrev-3741	99	24	streams	stream	NOUN
inlawrev-3741	99	25	to	to	PART
inlawrev-3741	99	26	support	support	VERB
inlawrev-3741	99	27	competition	competition	NOUN
inlawrev-3741	99	28	with	with	ADP
inlawrev-3741	99	29	the	the	DET
inlawrev-3741	99	30	firm	firm	NOUN
inlawrev-3741	99	31	.	.	PUNCT
inlawrev-3741	100	1	to	to	PART
inlawrev-3741	100	2	discourage	discourage	VERB
inlawrev-3741	100	3	departures	departure	NOUN
inlawrev-3741	100	4	and	and	CCONJ
inlawrev-3741	100	5	to	to	PART
inlawrev-3741	100	6	avoid	avoid	VERB
inlawrev-3741	100	7	subsidizing	subsidize	VERB
inlawrev-3741	100	8	competition	competition	NOUN
inlawrev-3741	100	9	that	that	PRON
inlawrev-3741	100	10	may	may	AUX
inlawrev-3741	100	11	itself	itself	PRON
inlawrev-3741	100	12	affect	affect	VERB
inlawrev-3741	100	13	income	income	NOUN
inlawrev-3741	100	14	streams	stream	NOUN
inlawrev-3741	100	15	,	,	PUNCT
inlawrev-3741	100	16	a	a	DET
inlawrev-3741	100	17	rational	rational	ADJ
inlawrev-3741	100	18	firm	firm	NOUN
inlawrev-3741	100	19	will	will	AUX
inlawrev-3741	100	20	seek	seek	VERB
inlawrev-3741	100	21	to	to	PART
inlawrev-3741	100	22	minimize	minimize	VERB
inlawrev-3741	100	23	payouts	payout	NOUN
inlawrev-3741	100	24	to	to	ADP
inlawrev-3741	100	25	departing	depart	VERB
inlawrev-3741	100	26	partners	partner	NOUN
inlawrev-3741	100	27	,	,	PUNCT
inlawrev-3741	100	28	perhaps	perhaps	ADV
inlawrev-3741	100	29	limiting	limit	VERB
inlawrev-3741	100	30	such	such	ADJ
inlawrev-3741	100	31	amounts	amount	NOUN
inlawrev-3741	100	32	to	to	ADP
inlawrev-3741	100	33	the	the	DET
inlawrev-3741	100	34	return	return	NOUN
inlawrev-3741	100	35	of	of	ADP
inlawrev-3741	100	36	capital	capital	NOUN
inlawrev-3741	100	37	the	the	DET
inlawrev-3741	100	38	partners	partner	NOUN
inlawrev-3741	100	39	previously	previously	ADV
inlawrev-3741	100	40	invested	invest	VERB
inlawrev-3741	100	41	in	in	ADP
inlawrev-3741	100	42	their	their	PRON
inlawrev-3741	100	43	firm	firm	NOUN
inlawrev-3741	100	44	.	.	PUNCT
inlawrev-3741	101	1	such	such	DET
inlawrev-3741	101	2	a	a	DET
inlawrev-3741	101	3	limited	limited	ADJ
inlawrev-3741	101	4	payout	payout	NOUN
inlawrev-3741	101	5	applied	apply	VERB
inlawrev-3741	101	6	across	across	ADP
inlawrev-3741	101	7	-	-	PUNCT
inlawrev-3741	101	8	the	the	DET
inlawrev-3741	101	9	-	-	PUNCT
inlawrev-3741	101	10	board	board	NOUN
inlawrev-3741	101	11	to	to	ADP
inlawrev-3741	101	12	all	all	DET
inlawrev-3741	101	13	departing	depart	VERB
inlawrev-3741	101	14	partners	partner	NOUN
inlawrev-3741	101	15	would	would	AUX
inlawrev-3741	101	16	be	be	AUX
inlawrev-3741	101	17	unobjectionable	unobjectionable	ADJ
inlawrev-3741	101	18	under	under	ADP
inlawrev-3741	101	19	ethics	ethic	NOUN
inlawrev-3741	101	20	norms	norm	NOUN
inlawrev-3741	101	21	.	.	PUNCT
inlawrev-3741	102	1	21	21	NUM
inlawrev-3741	102	2	the	the	DET
inlawrev-3741	102	3	ethics	ethic	NOUN
inlawrev-3741	102	4	problem	problem	NOUN
inlawrev-3741	102	5	arises	arise	VERB
inlawrev-3741	102	6	not	not	PART
inlawrev-3741	102	7	from	from	ADP
inlawrev-3741	102	8	limited	limited	ADJ
inlawrev-3741	102	9	payouts	payout	NOUN
inlawrev-3741	102	10	but	but	CCONJ
inlawrev-3741	102	11	from	from	ADP
inlawrev-3741	102	12	differential	differential	ADJ
inlawrev-3741	102	13	payouts	payout	NOUN
inlawrev-3741	102	14	that	that	PRON
inlawrev-3741	102	15	are	be	AUX
inlawrev-3741	102	16	reduced	reduce	VERB
inlawrev-3741	102	17	because	because	SCONJ
inlawrev-3741	102	18	of	of	ADP
inlawrev-3741	102	19	competition	competition	NOUN
inlawrev-3741	102	20	.	.	PUNCT
inlawrev-3741	103	1	by	by	ADP
inlawrev-3741	103	2	altogether	altogether	ADV
inlawrev-3741	103	3	limiting	limit	VERB
inlawrev-3741	103	4	or	or	CCONJ
inlawrev-3741	103	5	prohibiting	prohibit	VERB
inlawrev-3741	103	6	forfeitures	forfeiture	NOUN
inlawrev-3741	103	7	for	for	ADP
inlawrev-3741	103	8	competition	competition	NOUN
inlawrev-3741	103	9	,	,	PUNCT
inlawrev-3741	103	10	the	the	DET
inlawrev-3741	103	11	ethics	ethic	NOUN
inlawrev-3741	103	12	norms	norm	NOUN
inlawrev-3741	103	13	promote	promote	VERB
inlawrev-3741	103	14	a	a	DET
inlawrev-3741	103	15	more	more	ADV
inlawrev-3741	103	16	vibrant	vibrant	ADJ
inlawrev-3741	103	17	market	market	NOUN
inlawrev-3741	103	18	for	for	ADP
inlawrev-3741	103	19	legal	legal	ADJ
inlawrev-3741	103	20	services	service	NOUN
inlawrev-3741	103	21	that	that	PRON
inlawrev-3741	103	22	operates	operate	VERB
inlawrev-3741	103	23	to	to	ADP
inlawrev-3741	103	24	the	the	DET
inlawrev-3741	103	25	benefit	benefit	NOUN
inlawrev-3741	103	26	of	of	ADP
inlawrev-3741	103	27	the	the	DET
inlawrev-3741	103	28	consumers	consumer	NOUN
inlawrev-3741	103	29	of	of	ADP
inlawrev-3741	103	30	those	those	DET
inlawrev-3741	103	31	services	service	NOUN
inlawrev-3741	103	32	.	.	PUNCT
inlawrev-3741	104	1	under	under	ADP
inlawrev-3741	104	2	these	these	DET
inlawrev-3741	104	3	circumstances	circumstance	NOUN
inlawrev-3741	104	4	,	,	PUNCT
inlawrev-3741	104	5	it	it	PRON
inlawrev-3741	104	6	is	be	AUX
inlawrev-3741	104	7	to	to	PART
inlawrev-3741	104	8	be	be	AUX
inlawrev-3741	104	9	expected	expect	VERB
inlawrev-3741	104	10	that	that	SCONJ
inlawrev-3741	104	11	firms	firm	NOUN
inlawrev-3741	104	12	will	will	AUX
inlawrev-3741	104	13	tend	tend	VERB
inlawrev-3741	104	14	to	to	PART
inlawrev-3741	104	15	provide	provide	VERB
inlawrev-3741	104	16	lower	low	ADJ
inlawrev-3741	104	17	rather	rather	ADV
inlawrev-3741	104	18	than	than	ADP
inlawrev-3741	104	19	higher	high	ADJ
inlawrev-3741	104	20	payouts	payout	NOUN
inlawrev-3741	104	21	to	to	ADP
inlawrev-3741	104	22	all	all	DET
inlawrev-3741	104	23	partners	partner	NOUN
inlawrev-3741	104	24	,	,	PUNCT
inlawrev-3741	104	25	applied	apply	VERB
inlawrev-3741	104	26	without	without	ADP
inlawrev-3741	104	27	regard	regard	NOUN
inlawrev-3741	104	28	to	to	ADP
inlawrev-3741	104	29	anticipated	anticipate	VERB
inlawrev-3741	104	30	or	or	CCONJ
inlawrev-3741	104	31	actual	actual	ADJ
inlawrev-3741	104	32	competitive	competitive	ADJ
inlawrev-3741	104	33	activities	activity	NOUN
inlawrev-3741	104	34	.	.	PUNCT
inlawrev-3741	105	1	this	this	PRON
inlawrev-3741	105	2	,	,	PUNCT
inlawrev-3741	105	3	ofcourse	ofcourse	ADV
inlawrev-3741	105	4	,	,	PUNCT
inlawrev-3741	105	5	ignores	ignore	VERB
inlawrev-3741	105	6	the	the	DET
inlawrev-3741	105	7	special	special	ADJ
inlawrev-3741	105	8	circumstance	circumstance	NOUN
inlawrev-3741	105	9	ofretirement	ofretirement	NOUN
inlawrev-3741	105	10	.	.	PUNCT
inlawrev-3741	106	1	an	an	DET
inlawrev-3741	106	2	attorney	attorney	NOUN
inlawrev-3741	106	3	's	's	PART
inlawrev-3741	106	4	retirement	retirement	NOUN
inlawrev-3741	106	5	may	may	AUX
inlawrev-3741	106	6	serve	serve	VERB
inlawrev-3741	106	7	the	the	DET
inlawrev-3741	106	8	interests	interest	NOUN
inlawrev-3741	106	9	of	of	ADP
inlawrev-3741	106	10	the	the	DET
inlawrev-3741	106	11	firm	firm	NOUN
inlawrev-3741	106	12	as	as	ADV
inlawrev-3741	106	13	well	well	ADV
inlawrev-3741	106	14	as	as	ADP
inlawrev-3741	106	15	the	the	DET
inlawrev-3741	106	16	individual	individual	NOUN
inlawrev-3741	106	17	.	.	PUNCT
inlawrev-3741	107	1	this	this	PRON
inlawrev-3741	107	2	is	be	AUX
inlawrev-3741	107	3	especially	especially	ADV
inlawrev-3741	107	4	true	true	ADJ
inlawrev-3741	107	5	when	when	SCONJ
inlawrev-3741	107	6	the	the	DET
inlawrev-3741	107	7	individual	individual	NOUN
inlawrev-3741	107	8	claims	claim	VERB
inlawrev-3741	107	9	an	an	DET
inlawrev-3741	107	10	amount	amount	NOUN
inlawrev-3741	107	11	ofthe	ofthe	NOUN
inlawrev-3741	107	12	firm	firm	NOUN
inlawrev-3741	107	13	's	's	PART
inlawrev-3741	107	14	present	present	ADJ
inlawrev-3741	107	15	income	income	NOUN
inlawrev-3741	107	16	that	that	PRON
inlawrev-3741	107	17	exceeds	exceed	VERB
inlawrev-3741	107	18	the	the	DET
inlawrev-3741	107	19	revenues	revenue	NOUN
inlawrev-3741	107	20	associated	associate	VERB
inlawrev-3741	107	21	with	with	ADP
inlawrev-3741	107	22	the	the	DET
inlawrev-3741	107	23	lawyer	lawyer	NOUN
inlawrev-3741	107	24	's	's	PART
inlawrev-3741	107	25	practice	practice	NOUN
inlawrev-3741	107	26	.	.	PUNCT
inlawrev-3741	108	1	in	in	ADP
inlawrev-3741	108	2	the	the	DET
inlawrev-3741	108	3	past	past	ADJ
inlawrev-3741	108	4	era	era	NOUN
inlawrev-3741	108	5	of	of	ADP
inlawrev-3741	108	6	lockstep	lockstep	ADJ
inlawrev-3741	108	7	compensation	compensation	NOUN
inlawrev-3741	108	8	,	,	PUNCT
inlawrev-3741	108	9	22	22	NUM
inlawrev-3741	108	10	the	the	DET
inlawrev-3741	108	11	period	period	NOUN
inlawrev-3741	108	12	in	in	ADP
inlawrev-3741	108	13	which	which	PRON
inlawrev-3741	108	14	the	the	DET
inlawrev-3741	108	15	present	present	ADJ
inlawrev-3741	108	16	restrictions	restriction	NOUN
inlawrev-3741	108	17	on	on	ADP
inlawrev-3741	108	18	forfeiture	forfeiture	NOUN
inlawrev-3741	108	19	for	for	ADP
inlawrev-3741	108	20	competition	competition	NOUN
inlawrev-3741	108	21	were	be	AUX
inlawrev-3741	108	22	framed	frame	VERB
inlawrev-3741	108	23	,	,	PUNCT
inlawrev-3741	108	24	the	the	DET
inlawrev-3741	108	25	retirement	retirement	NOUN
inlawrev-3741	108	26	of	of	ADP
inlawrev-3741	108	27	senior	senior	ADJ
inlawrev-3741	108	28	lawyers	lawyer	NOUN
inlawrev-3741	108	29	(	(	PUNCT
inlawrev-3741	108	30	or	or	CCONJ
inlawrev-3741	108	31	more	more	ADJ
inlawrev-3741	108	32	19	19	NUM
inlawrev-3741	108	33	.	.	PUNCT
inlawrev-3741	109	1	see	see	VERB
inlawrev-3741	109	2	i	i	PROPN
inlawrev-3741	109	3	d	d	PROPN
inlawrev-3741	109	4	20	20	NUM
inlawrev-3741	109	5	.	.	PUNCT
inlawrev-3741	110	1	see	see	VERB
inlawrev-3741	110	2	generally	generally	ADV
inlawrev-3741	110	3	hlllman	hlllman	NOUN
inlawrev-3741	110	4	,	,	PUNCT
inlawrev-3741	110	5	supra	supra	PROPN
inlawrev-3741	110	6	note	note	NOUN
inlawrev-3741	110	7	2	2	NUM
inlawrev-3741	110	8	,	,	PUNCT
inlawrev-3741	110	9	§	§	PROPN
inlawrev-3741	110	10	2.3.4	2.3.4	NUM
inlawrev-3741	110	11	.	.	NOUN
inlawrev-3741	110	12	2	2	NUM
inlawrev-3741	110	13	1	1	NUM
inlawrev-3741	110	14	.	.	PUNCT
inlawrev-3741	111	1	however	however	ADV
inlawrev-3741	111	2	,	,	PUNCT
inlawrev-3741	111	3	if	if	SCONJ
inlawrev-3741	111	4	a	a	DET
inlawrev-3741	111	5	distinction	distinction	NOUN
inlawrev-3741	111	6	is	be	AUX
inlawrev-3741	111	7	drawn	draw	VERB
inlawrev-3741	111	8	between	between	ADP
inlawrev-3741	111	9	ordinary	ordinary	ADJ
inlawrev-3741	111	10	withdrawals	withdrawal	NOUN
inlawrev-3741	111	11	that	that	PRON
inlawrev-3741	111	12	trigger	trigger	NOUN
inlawrev-3741	111	13	forfeitures	forfeiture	NOUN
inlawrev-3741	111	14	and	and	CCONJ
inlawrev-3741	111	15	retirements	retirement	NOUN
inlawrev-3741	111	16	that	that	PRON
inlawrev-3741	111	17	do	do	VERB
inlawrev-3741	111	18	not	not	PART
inlawrev-3741	111	19	,	,	PUNCT
inlawrev-3741	111	20	the	the	DET
inlawrev-3741	111	21	effect	effect	NOUN
inlawrev-3741	111	22	may	may	AUX
inlawrev-3741	111	23	be	be	AUX
inlawrev-3741	111	24	to	to	PART
inlawrev-3741	111	25	discourage	discourage	VERB
inlawrev-3741	111	26	competition	competition	NOUN
inlawrev-3741	111	27	,	,	PUNCT
inlawrev-3741	111	28	and	and	CCONJ
inlawrev-3741	111	29	enforcement	enforcement	NOUN
inlawrev-3741	111	30	of	of	ADP
inlawrev-3741	111	31	the	the	DET
inlawrev-3741	111	32	agreement	agreement	NOUN
inlawrev-3741	111	33	becomes	become	VERB
inlawrev-3741	111	34	problematic	problematic	ADJ
inlawrev-3741	111	35	.	.	PUNCT
inlawrev-3741	112	1	for	for	ADP
inlawrev-3741	112	2	example	example	NOUN
inlawrev-3741	112	3	,	,	PUNCT
inlawrev-3741	112	4	in	in	ADP
inlawrev-3741	112	5	fearnow	fearnow	ADV
inlawrev-3741	112	6	v.	v.	ADP
inlawrev-3741	112	7	ridenour	ridenour	NOUN
inlawrev-3741	112	8	,	,	PUNCT
inlawrev-3741	112	9	swenson	swenson	PROPN
inlawrev-3741	112	10	,	,	PUNCT
inlawrev-3741	112	11	cleere	cleere	PROPN
inlawrev-3741	112	12	&	&	CCONJ
inlawrev-3741	112	13	evans	evans	PROPN
inlawrev-3741	112	14	,	,	PUNCT
inlawrev-3741	112	15	p.c	p.c	PROPN
inlawrev-3741	112	16	.	.	PROPN
inlawrev-3741	112	17	,	,	PUNCT
inlawrev-3741	112	18	110	110	NUM
inlawrev-3741	112	19	p.3d	p.3d	NUM
inlawrev-3741	112	20	357	357	NUM
inlawrev-3741	112	21	,	,	PUNCT
inlawrev-3741	112	22	358	358	NUM
inlawrev-3741	112	23	(	(	PUNCT
inlawrev-3741	112	24	ariz	ariz	PROPN
inlawrev-3741	112	25	.	.	PUNCT
inlawrev-3741	113	1	ct	ct	PROPN
inlawrev-3741	113	2	.	.	PUNCT
inlawrev-3741	114	1	app	app	PROPN
inlawrev-3741	114	2	.	.	PROPN
inlawrev-3741	114	3	2005	2005	NUM
inlawrev-3741	114	4	)	)	PUNCT
inlawrev-3741	114	5	,	,	PUNCT
inlawrev-3741	114	6	a	a	DET
inlawrev-3741	114	7	law	law	NOUN
inlawrev-3741	114	8	firm	firm	NOUN
inlawrev-3741	114	9	's	's	PART
inlawrev-3741	114	10	stockholder	stockholder	NOUN
inlawrev-3741	114	11	agreement	agreement	NOUN
inlawrev-3741	114	12	provided	provide	VERB
inlawrev-3741	114	13	that	that	SCONJ
inlawrev-3741	114	14	a	a	DET
inlawrev-3741	114	15	lawyer	lawyer	NOUN
inlawrev-3741	114	16	who	who	PRON
inlawrev-3741	114	17	withdrew	withdraw	VERB
inlawrev-3741	114	18	from	from	ADP
inlawrev-3741	114	19	the	the	DET
inlawrev-3741	114	20	firm	firm	NOUN
inlawrev-3741	114	21	for	for	ADP
inlawrev-3741	114	22	reasons	reason	NOUN
inlawrev-3741	114	23	other	other	ADJ
inlawrev-3741	114	24	than	than	ADP
inlawrev-3741	114	25	retirement	retirement	NOUN
inlawrev-3741	114	26	"	"	PUNCT
inlawrev-3741	114	27	shall	shall	AUX
inlawrev-3741	114	28	tender	tender	VERB
inlawrev-3741	114	29	his	his	PRON
inlawrev-3741	114	30	or	or	CCONJ
inlawrev-3741	114	31	her	she	PRON
inlawrev-3741	115	1	[	[	X
inlawrev-3741	115	2	s]hare	s]hare	ADP
inlawrev-3741	115	3	to	to	ADP
inlawrev-3741	115	4	the	the	DET
inlawrev-3741	115	5	corporation	corporation	NOUN
inlawrev-3741	115	6	for	for	ADP
inlawrev-3741	115	7	no	no	DET
inlawrev-3741	115	8	compensation	compensation	NOUN
inlawrev-3741	115	9	.	.	PUNCT
inlawrev-3741	115	10	"	"	PUNCT
inlawrev-3741	116	1	this	this	PRON
inlawrev-3741	116	2	was	be	AUX
inlawrev-3741	116	3	an	an	DET
inlawrev-3741	116	4	especially	especially	ADV
inlawrev-3741	116	5	harsh	harsh	ADJ
inlawrev-3741	116	6	provision	provision	NOUN
inlawrev-3741	116	7	in	in	ADP
inlawrev-3741	116	8	that	that	SCONJ
inlawrev-3741	116	9	the	the	DET
inlawrev-3741	116	10	forfeiture	forfeiture	NOUN
inlawrev-3741	116	11	it	it	PRON
inlawrev-3741	116	12	triggered	trigger	VERB
inlawrev-3741	116	13	included	include	VERB
inlawrev-3741	116	14	a	a	DET
inlawrev-3741	116	15	partner	partner	NOUN
inlawrev-3741	116	16	's	's	PART
inlawrev-3741	116	17	capital	capital	NOUN
inlawrev-3741	116	18	investment	investment	NOUN
inlawrev-3741	116	19	in	in	ADP
inlawrev-3741	116	20	the	the	DET
inlawrev-3741	116	21	firm	firm	NOUN
inlawrev-3741	116	22	.	.	PUNCT
inlawrev-3741	117	1	not	not	PART
inlawrev-3741	117	2	surprisingly	surprisingly	ADV
inlawrev-3741	117	3	,	,	PUNCT
inlawrev-3741	117	4	the	the	DET
inlawrev-3741	117	5	court	court	NOUN
inlawrev-3741	117	6	had	have	VERB
inlawrev-3741	117	7	little	little	ADJ
inlawrev-3741	117	8	trouble	trouble	NOUN
inlawrev-3741	117	9	voiding	void	VERB
inlawrev-3741	117	10	the	the	DET
inlawrev-3741	117	11	clause	clause	NOUN
inlawrev-3741	117	12	.	.	PUNCT
inlawrev-3741	118	1	i	i	PRON
inlawrev-3741	118	2	d.	d.	PROPN
inlawrev-3741	118	3	at	at	ADP
inlawrev-3741	118	4	360	360	NUM
inlawrev-3741	118	5	.	.	PUNCT
inlawrev-3741	119	1	22	22	NUM
inlawrev-3741	119	2	.	.	PUNCT
inlawrev-3741	120	1	lockstep	lockstep	PROPN
inlawrev-3741	120	2	compensation	compensation	NOUN
inlawrev-3741	120	3	plans	plan	NOUN
inlawrev-3741	120	4	generally	generally	ADV
inlawrev-3741	120	5	allocate	allocate	VERB
inlawrev-3741	120	6	profits	profit	NOUN
inlawrev-3741	120	7	on	on	ADP
inlawrev-3741	120	8	the	the	DET
inlawrev-3741	120	9	basis	basis	NOUN
inlawrev-3741	120	10	of	of	ADP
inlawrev-3741	120	11	seniority	seniority	NOUN
inlawrev-3741	120	12	,	,	PUNCT
inlawrev-3741	120	13	so	so	SCONJ
inlawrev-3741	120	14	that	that	SCONJ
inlawrev-3741	120	15	a	a	DET
inlawrev-3741	120	16	lawyer	lawyer	NOUN
inlawrev-3741	120	17	who	who	PRON
inlawrev-3741	120	18	remains	remain	VERB
inlawrev-3741	120	19	with	with	ADP
inlawrev-3741	120	20	a	a	DET
inlawrev-3741	120	21	firm	firm	NOUN
inlawrev-3741	120	22	may	may	AUX
inlawrev-3741	120	23	expect	expect	VERB
inlawrev-3741	120	24	a	a	DET
inlawrev-3741	120	25	progressively	progressively	ADV
inlawrev-3741	120	26	greater	great	ADJ
inlawrev-3741	120	27	share	share	NOUN
inlawrev-3741	120	28	of	of	ADP
inlawrev-3741	120	29	profits	profit	NOUN
inlawrev-3741	120	30	with	with	ADP
inlawrev-3741	120	31	each	each	DET
inlawrev-3741	120	32	passing	pass	VERB
inlawrev-3741	120	33	year	year	NOUN
inlawrev-3741	120	34	.	.	PUNCT
inlawrev-3741	121	1	indiana	indiana	PROPN
inlawrev-3741	121	2	law	law	PROPN
inlawrev-3741	121	3	review	review	NOUN
inlawrev-3741	122	1	[	[	X
inlawrev-3741	122	2	vol	vol	NOUN
inlawrev-3741	122	3	.	.	PUNCT
inlawrev-3741	122	4	39	39	NUM
inlawrev-3741	122	5	:	:	SYM
inlawrev-3741	122	6	1	1	NUM
inlawrev-3741	122	7	bluntly	bluntly	ADV
inlawrev-3741	122	8	,	,	PUNCT
inlawrev-3741	122	9	"	"	PUNCT
inlawrev-3741	122	10	pushing	push	VERB
inlawrev-3741	122	11	out	out	ADP
inlawrev-3741	122	12	the	the	DET
inlawrev-3741	122	13	old	old	ADJ
inlawrev-3741	122	14	"	"	PUNCT
inlawrev-3741	122	15	)	)	PUNCT
inlawrev-3741	122	16	was	be	AUX
inlawrev-3741	122	17	a	a	DET
inlawrev-3741	122	18	critical	critical	ADJ
inlawrev-3741	122	19	step	step	NOUN
inlawrev-3741	122	20	in	in	ADP
inlawrev-3741	122	21	moderating	moderate	VERB
inlawrev-3741	122	22	the	the	DET
inlawrev-3741	122	23	distortions	distortion	NOUN
inlawrev-3741	122	24	inherent	inherent	ADJ
inlawrev-3741	122	25	in	in	ADP
inlawrev-3741	122	26	seniority	seniority	NOUN
inlawrev-3741	122	27	-	-	PUNCT
inlawrev-3741	122	28	based	base	VERB
inlawrev-3741	122	29	compensation	compensation	NOUN
inlawrev-3741	122	30	schemes	scheme	NOUN
inlawrev-3741	122	31	.	.	PUNCT
inlawrev-3741	123	1	23	23	NUM
inlawrev-3741	123	2	for	for	ADP
inlawrev-3741	123	3	this	this	DET
inlawrev-3741	123	4	reason	reason	NOUN
inlawrev-3741	123	5	,	,	PUNCT
inlawrev-3741	123	6	it	it	PRON
inlawrev-3741	123	7	is	be	AUX
inlawrev-3741	123	8	no	no	DET
inlawrev-3741	123	9	surprise	surprise	NOUN
inlawrev-3741	123	10	that	that	SCONJ
inlawrev-3741	123	11	an	an	DET
inlawrev-3741	123	12	allowance	allowance	NOUN
inlawrev-3741	123	13	for	for	ADP
inlawrev-3741	123	14	contractual	contractual	ADJ
inlawrev-3741	123	15	restraints	restraint	NOUN
inlawrev-3741	123	16	on	on	ADP
inlawrev-3741	123	17	competition	competition	NOUN
inlawrev-3741	123	18	in	in	ADP
inlawrev-3741	123	19	the	the	DET
inlawrev-3741	123	20	case	case	NOUN
inlawrev-3741	123	21	of	of	ADP
inlawrev-3741	123	22	retirement	retirement	NOUN
inlawrev-3741	123	23	benefits	benefit	NOUN
inlawrev-3741	123	24	became	become	VERB
inlawrev-3741	123	25	an	an	DET
inlawrev-3741	123	26	important	important	ADJ
inlawrev-3741	123	27	exception	exception	NOUN
inlawrev-3741	123	28	to	to	ADP
inlawrev-3741	123	29	the	the	DET
inlawrev-3741	123	30	general	general	ADJ
inlawrev-3741	123	31	prohibition	prohibition	NOUN
inlawrev-3741	123	32	on	on	ADP
inlawrev-3741	123	33	competition	competition	NOUN
inlawrev-3741	123	34	restraints	restraint	NOUN
inlawrev-3741	123	35	.	.	PUNCT
inlawrev-3741	124	1	over	over	ADP
inlawrev-3741	124	2	the	the	DET
inlawrev-3741	124	3	last	last	ADJ
inlawrev-3741	124	4	several	several	ADJ
inlawrev-3741	124	5	decades	decade	NOUN
inlawrev-3741	124	6	,	,	PUNCT
inlawrev-3741	124	7	trends	trend	NOUN
inlawrev-3741	124	8	in	in	ADP
inlawrev-3741	124	9	lawyer	lawyer	NOUN
inlawrev-3741	124	10	mobility	mobility	NOUN
inlawrev-3741	124	11	have	have	AUX
inlawrev-3741	124	12	correlated	correlate	VERB
inlawrev-3741	124	13	with	with	ADP
inlawrev-3741	124	14	widespread	widespread	ADJ
inlawrev-3741	124	15	abandonment	abandonment	NOUN
inlawrev-3741	124	16	of	of	ADP
inlawrev-3741	124	17	lockstep	lockstep	ADJ
inlawrev-3741	124	18	compensation	compensation	NOUN
inlawrev-3741	124	19	systems	system	NOUN
inlawrev-3741	124	20	.	.	PUNCT
inlawrev-3741	125	1	24	24	NUM
inlawrev-3741	125	2	the	the	DET
inlawrev-3741	125	3	demise	demise	NOUN
inlawrev-3741	125	4	of	of	ADP
inlawrev-3741	125	5	compensation	compensation	NOUN
inlawrev-3741	125	6	systems	system	NOUN
inlawrev-3741	125	7	skewed	skew	VERB
inlawrev-3741	125	8	in	in	ADP
inlawrev-3741	125	9	favor	favor	NOUN
inlawrev-3741	125	10	of	of	ADP
inlawrev-3741	125	11	those	those	PRON
inlawrev-3741	125	12	with	with	ADP
inlawrev-3741	125	13	seniority	seniority	NOUN
inlawrev-3741	125	14	diminishes	diminish	VERB
inlawrev-3741	125	15	the	the	DET
inlawrev-3741	125	16	need	need	NOUN
inlawrev-3741	125	17	for	for	SCONJ
inlawrev-3741	125	18	a	a	DET
inlawrev-3741	125	19	firm	firm	NOUN
inlawrev-3741	125	20	to	to	PART
inlawrev-3741	125	21	have	have	VERB
inlawrev-3741	125	22	a	a	DET
inlawrev-3741	125	23	rational	rational	ADJ
inlawrev-3741	125	24	exit	exit	NOUN
inlawrev-3741	125	25	plan	plan	NOUN
inlawrev-3741	125	26	(	(	PUNCT
inlawrev-3741	125	27	i.e.	i.e.	X
inlawrev-3741	125	28	,	,	PUNCT
inlawrev-3741	125	29	a	a	DET
inlawrev-3741	125	30	retirement	retirement	NOUN
inlawrev-3741	125	31	plan	plan	NOUN
inlawrev-3741	125	32	)	)	PUNCT
inlawrev-3741	125	33	for	for	ADP
inlawrev-3741	125	34	more	more	ADV
inlawrev-3741	125	35	highly	highly	ADV
inlawrev-3741	125	36	compensated	compensated	ADJ
inlawrev-3741	125	37	senior	senior	ADJ
inlawrev-3741	125	38	partners	partner	NOUN
inlawrev-3741	125	39	.	.	PUNCT
inlawrev-3741	126	1	through	through	ADP
inlawrev-3741	126	2	reductions	reduction	NOUN
inlawrev-3741	126	3	in	in	ADP
inlawrev-3741	126	4	compensation	compensation	NOUN
inlawrev-3741	126	5	,	,	PUNCT
inlawrev-3741	126	6	demotions	demotion	NOUN
inlawrev-3741	126	7	,	,	PUNCT
inlawrev-3741	126	8	and	and	CCONJ
inlawrev-3741	126	9	even	even	ADV
inlawrev-3741	126	10	expulsions	expulsion	NOUN
inlawrev-3741	126	11	,	,	PUNCT
inlawrev-3741	126	12	firms	firm	NOUN
inlawrev-3741	126	13	have	have	AUX
inlawrev-3741	126	14	adopted	adopt	VERB
inlawrev-3741	126	15	alternatives	alternative	NOUN
inlawrev-3741	126	16	to	to	ADP
inlawrev-3741	126	17	retirement	retirement	NOUN
inlawrev-3741	126	18	for	for	ADP
inlawrev-3741	126	19	addressing	address	VERB
inlawrev-3741	126	20	the	the	DET
inlawrev-3741	126	21	declining	decline	VERB
inlawrev-3741	126	22	productivity	productivity	NOUN
inlawrev-3741	126	23	of	of	ADP
inlawrev-3741	126	24	aging	age	VERB
inlawrev-3741	126	25	partners	partner	NOUN
inlawrev-3741	126	26	.	.	PUNCT
inlawrev-3741	127	1	25	25	NUM
inlawrev-3741	127	2	moreover	moreover	ADV
inlawrev-3741	127	3	,	,	PUNCT
inlawrev-3741	127	4	the	the	DET
inlawrev-3741	127	5	growth	growth	NOUN
inlawrev-3741	127	6	of	of	ADP
inlawrev-3741	127	7	lateral	lateral	ADJ
inlawrev-3741	127	8	movement	movement	NOUN
inlawrev-3741	127	9	by	by	ADP
inlawrev-3741	127	10	lawyers	lawyer	NOUN
inlawrev-3741	127	11	among	among	ADP
inlawrev-3741	127	12	firms	firm	NOUN
inlawrev-3741	127	13	means	mean	VERB
inlawrev-3741	127	14	that	that	SCONJ
inlawrev-3741	127	15	many	many	ADJ
inlawrev-3741	127	16	lawyers	lawyer	NOUN
inlawrev-3741	127	17	do	do	AUX
inlawrev-3741	127	18	not	not	PART
inlawrev-3741	127	19	remain	remain	VERB
inlawrev-3741	127	20	with	with	ADP
inlawrev-3741	127	21	firms	firm	NOUN
inlawrev-3741	127	22	for	for	ADP
inlawrev-3741	127	23	large	large	ADJ
inlawrev-3741	127	24	portions	portion	NOUN
inlawrev-3741	127	25	of	of	ADP
inlawrev-3741	127	26	their	their	PRON
inlawrev-3741	127	27	professional	professional	ADJ
inlawrev-3741	127	28	lives	life	NOUN
inlawrev-3741	127	29	.	.	PUNCT
inlawrev-3741	128	1	in	in	ADP
inlawrev-3741	128	2	an	an	DET
inlawrev-3741	128	3	environment	environment	NOUN
inlawrev-3741	128	4	oflawyer	oflawyer	NOUN
inlawrev-3741	128	5	mobility	mobility	NOUN
inlawrev-3741	128	6	,	,	PUNCT
inlawrev-3741	128	7	one	one	PRON
inlawrev-3741	128	8	would	would	AUX
inlawrev-3741	128	9	expect	expect	VERB
inlawrev-3741	128	10	firms	firm	NOUN
inlawrev-3741	128	11	to	to	PART
inlawrev-3741	128	12	limit	limit	VERB
inlawrev-3741	128	13	their	their	PRON
inlawrev-3741	128	14	financial	financial	ADJ
inlawrev-3741	128	15	commitments	commitment	NOUN
inlawrev-3741	128	16	to	to	ADP
inlawrev-3741	128	17	former	former	ADJ
inlawrev-3741	128	18	partners	partner	NOUN
inlawrev-3741	128	19	.	.	PUNCT
inlawrev-3741	129	1	this	this	PRON
inlawrev-3741	129	2	may	may	AUX
inlawrev-3741	129	3	explain	explain	VERB
inlawrev-3741	129	4	the	the	DET
inlawrev-3741	129	5	apparent	apparent	ADJ
inlawrev-3741	129	6	decline	decline	NOUN
inlawrev-3741	129	7	in	in	ADP
inlawrev-3741	129	8	nonqualified	nonqualified	ADJ
inlawrev-3741	129	9	deferred	defer	VERB
inlawrev-3741	129	10	compensation	compensation	NOUN
inlawrev-3741	129	11	plans	plan	NOUN
inlawrev-3741	129	12	,	,	PUNCT
inlawrev-3741	129	13	and	and	CCONJ
inlawrev-3741	129	14	even	even	ADV
inlawrev-3741	129	15	when	when	SCONJ
inlawrev-3741	129	16	such	such	ADJ
inlawrev-3741	129	17	plans	plan	NOUN
inlawrev-3741	129	18	are	be	AUX
inlawrev-3741	129	19	continued	continue	VERB
inlawrev-3741	129	20	,	,	PUNCT
inlawrev-3741	129	21	it	it	PRON
inlawrev-3741	129	22	is	be	AUX
inlawrev-3741	129	23	common	common	ADJ
inlawrev-3741	129	24	to	to	PART
inlawrev-3741	129	25	see	see	VERB
inlawrev-3741	129	26	changes	change	NOUN
inlawrev-3741	129	27	reducing	reduce	VERB
inlawrev-3741	129	28	benefits	benefit	NOUN
inlawrev-3741	129	29	and	and	CCONJ
inlawrev-3741	129	30	imposing	impose	VERB
inlawrev-3741	129	31	longer	long	ADV
inlawrev-3741	129	32	vesting	vest	VERB
inlawrev-3741	129	33	schedules	schedule	NOUN
inlawrev-3741	129	34	.	.	PUNCT
inlawrev-3741	130	1	26	26	NUM
inlawrev-3741	130	2	from	from	ADP
inlawrev-3741	130	3	a	a	DET
inlawrev-3741	130	4	longer	long	ADJ
inlawrev-3741	130	5	term	term	NOUN
inlawrev-3741	130	6	perspective	perspective	NOUN
inlawrev-3741	130	7	,	,	PUNCT
inlawrev-3741	130	8	the	the	DET
inlawrev-3741	130	9	trend	trend	NOUN
inlawrev-3741	130	10	would	would	AUX
inlawrev-3741	130	11	suggest	suggest	VERB
inlawrev-3741	130	12	the	the	DET
inlawrev-3741	130	13	need	need	NOUN
inlawrev-3741	130	14	for	for	ADP
inlawrev-3741	130	15	greater	great	ADJ
inlawrev-3741	130	16	portability	portability	NOUN
inlawrev-3741	130	17	in	in	ADP
inlawrev-3741	130	18	retirement	retirement	NOUN
inlawrev-3741	130	19	benefits	benefit	NOUN
inlawrev-3741	130	20	,	,	PUNCT
inlawrev-3741	130	21	although	although	SCONJ
inlawrev-3741	130	22	it	it	PRON
inlawrev-3741	130	23	is	be	AUX
inlawrev-3741	130	24	doubtful	doubtful	ADJ
inlawrev-3741	130	25	that	that	SCONJ
inlawrev-3741	130	26	the	the	DET
inlawrev-3741	130	27	argument	argument	NOUN
inlawrev-3741	130	28	for	for	ADP
inlawrev-3741	130	29	such	such	DET
inlawrev-3741	130	30	a	a	DET
inlawrev-3741	130	31	change	change	NOUN
inlawrev-3741	130	32	is	be	AUX
inlawrev-3741	130	33	any	any	ADV
inlawrev-3741	130	34	stronger	strong	ADJ
inlawrev-3741	130	35	for	for	ADP
inlawrev-3741	130	36	lawyers	lawyer	NOUN
inlawrev-3741	130	37	than	than	SCONJ
inlawrev-3741	130	38	it	it	PRON
inlawrev-3741	130	39	is	be	AUX
inlawrev-3741	130	40	for	for	ADP
inlawrev-3741	130	41	other	other	ADJ
inlawrev-3741	130	42	participants	participant	NOUN
inlawrev-3741	130	43	in	in	ADP
inlawrev-3741	130	44	the	the	DET
inlawrev-3741	130	45	workforce	workforce	NOUN
inlawrev-3741	130	46	.	.	PUNCT
inlawrev-3741	131	1	27	27	NUM
inlawrev-3741	131	2	23	23	NUM
inlawrev-3741	131	3	.	.	PUNCT
inlawrev-3741	132	1	the	the	DET
inlawrev-3741	132	2	"	"	PUNCT
inlawrev-3741	132	3	pushing	push	VERB
inlawrev-3741	132	4	out	out	ADP
inlawrev-3741	132	5	the	the	DET
inlawrev-3741	132	6	old	old	ADJ
inlawrev-3741	132	7	"	"	PUNCT
inlawrev-3741	132	8	concept	concept	NOUN
inlawrev-3741	132	9	has	have	VERB
inlawrev-3741	132	10	deep	deep	ADJ
inlawrev-3741	132	11	roots	root	NOUN
inlawrev-3741	132	12	in	in	ADP
inlawrev-3741	132	13	labor	labor	NOUN
inlawrev-3741	132	14	and	and	CCONJ
inlawrev-3741	132	15	the	the	DET
inlawrev-3741	132	16	development	development	NOUN
inlawrev-3741	132	17	of	of	ADP
inlawrev-3741	132	18	the	the	DET
inlawrev-3741	132	19	retirement	retirement	NOUN
inlawrev-3741	132	20	model	model	NOUN
inlawrev-3741	132	21	.	.	PUNCT
inlawrev-3741	133	1	see	see	VERB
inlawrev-3741	133	2	,	,	PUNCT
inlawrev-3741	133	3	e.g.	e.g.	ADV
inlawrev-3741	133	4	,	,	PUNCT
inlawrev-3741	133	5	dora	dora	PROPN
inlawrev-3741	133	6	l.	l.	PROPN
inlawrev-3741	133	7	costa	costa	PROPN
inlawrev-3741	133	8	,	,	PUNCT
inlawrev-3741	133	9	the	the	DET
inlawrev-3741	133	10	evolution	evolution	NOUN
inlawrev-3741	133	11	of	of	ADP
inlawrev-3741	133	12	retirement	retirement	NOUN
inlawrev-3741	133	13	:	:	PUNCT
inlawrev-3741	133	14	an	an	DET
inlawrev-3741	133	15	american	american	ADJ
inlawrev-3741	133	16	economic	economic	ADJ
inlawrev-3741	133	17	history	history	NOUN
inlawrev-3741	133	18	1880	1880	NUM
inlawrev-3741	133	19	-	-	SYM
inlawrev-3741	133	20	1990	1990	NUM
inlawrev-3741	133	21	,	,	PUNCT
inlawrev-3741	133	22	at	at	ADP
inlawrev-3741	133	23	21	21	NUM
inlawrev-3741	133	24	-	-	SYM
inlawrev-3741	133	25	25	25	NUM
inlawrev-3741	133	26	(	(	PUNCT
inlawrev-3741	133	27	1998	1998	NUM
inlawrev-3741	133	28	)	)	PUNCT
inlawrev-3741	133	29	.	.	PUNCT
inlawrev-3741	134	1	24	24	NUM
inlawrev-3741	134	2	.	.	PUNCT
inlawrev-3741	135	1	the	the	DET
inlawrev-3741	135	2	1980s	1980s	NUM
inlawrev-3741	135	3	marked	mark	VERB
inlawrev-3741	135	4	the	the	DET
inlawrev-3741	135	5	transition	transition	NOUN
inlawrev-3741	135	6	to	to	ADP
inlawrev-3741	135	7	a	a	DET
inlawrev-3741	135	8	period	period	NOUN
inlawrev-3741	135	9	of	of	ADP
inlawrev-3741	135	10	lawyer	lawyer	NOUN
inlawrev-3741	135	11	mobility	mobility	NOUN
inlawrev-3741	135	12	.	.	PUNCT
inlawrev-3741	136	1	in	in	ADP
inlawrev-3741	136	2	1987	1987	NUM
inlawrev-3741	136	3	,	,	PUNCT
inlawrev-3741	136	4	chief	chief	ADJ
inlawrev-3741	136	5	justice	justice	NOUN
inlawrev-3741	136	6	rehnquist	rehnquist	PROPN
inlawrev-3741	136	7	noted	note	VERB
inlawrev-3741	136	8	the	the	DET
inlawrev-3741	136	9	change	change	NOUN
inlawrev-3741	136	10	:	:	PUNCT
inlawrev-3741	136	11	"	"	PUNCT
inlawrev-3741	136	12	institutional	institutional	ADJ
inlawrev-3741	136	13	loyalty	loyalty	NOUN
inlawrev-3741	136	14	appears	appear	VERB
inlawrev-3741	136	15	to	to	PART
inlawrev-3741	136	16	be	be	AUX
inlawrev-3741	136	17	in	in	ADP
inlawrev-3741	136	18	decline	decline	NOUN
inlawrev-3741	136	19	.	.	PUNCT
inlawrev-3741	137	1	partners	partner	NOUN
inlawrev-3741	137	2	in	in	ADP
inlawrev-3741	137	3	law	law	NOUN
inlawrev-3741	137	4	firms	firm	NOUN
inlawrev-3741	137	5	have	have	AUX
inlawrev-3741	137	6	become	become	VERB
inlawrev-3741	137	7	increasingly	increasingly	ADV
inlawrev-3741	137	8	'	'	PUNCT
inlawrev-3741	137	9	mobile	mobile	ADJ
inlawrev-3741	137	10	,	,	PUNCT
inlawrev-3741	137	11	'	'	PUNCT
inlawrev-3741	137	12	feeling	feel	VERB
inlawrev-3741	137	13	much	much	ADV
inlawrev-3741	137	14	freer	free	ADJ
inlawrev-3741	137	15	than	than	SCONJ
inlawrev-3741	137	16	they	they	PRON
inlawrev-3741	137	17	formerly	formerly	ADV
inlawrev-3741	137	18	did	do	VERB
inlawrev-3741	137	19	and	and	CCONJ
inlawrev-3741	137	20	having	have	VERB
inlawrev-3741	137	21	much	much	ADV
inlawrev-3741	137	22	greater	great	ADJ
inlawrev-3741	137	23	opportunity	opportunity	NOUN
inlawrev-3741	137	24	than	than	SCONJ
inlawrev-3741	137	25	they	they	PRON
inlawrev-3741	137	26	formerly	formerly	ADV
inlawrev-3741	137	27	did	do	VERB
inlawrev-3741	137	28	,	,	PUNCT
inlawrev-3741	137	29	to	to	PART
inlawrev-3741	137	30	shift	shift	VERB
inlawrev-3741	137	31	from	from	ADP
inlawrev-3741	137	32	one	one	NUM
inlawrev-3741	137	33	firm	firm	NOUN
inlawrev-3741	137	34	to	to	ADP
inlawrev-3741	137	35	another	another	PRON
inlawrev-3741	137	36	and	and	CCONJ
inlawrev-3741	137	37	take	take	VERB
inlawrev-3741	137	38	revenueproducing	revenueproduce	VERB
inlawrev-3741	137	39	clients	client	NOUN
inlawrev-3741	137	40	with	with	ADP
inlawrev-3741	137	41	them	they	PRON
inlawrev-3741	137	42	.	.	PUNCT
inlawrev-3741	137	43	"	"	PUNCT
inlawrev-3741	138	1	william	william	PROPN
inlawrev-3741	138	2	h.	h.	PROPN
inlawrev-3741	138	3	rehnquist	rehnquist	PROPN
inlawrev-3741	138	4	,	,	PUNCT
inlawrev-3741	138	5	the	the	DET
inlawrev-3741	138	6	legal	legal	ADJ
inlawrev-3741	138	7	profession	profession	NOUN
inlawrev-3741	138	8	today	today	NOUN
inlawrev-3741	138	9	,	,	PUNCT
inlawrev-3741	138	10	62	62	NUM
inlawrev-3741	138	11	ind	ind	NOUN
inlawrev-3741	138	12	.	.	PUNCT
inlawrev-3741	139	1	l.j	l.j	PROPN
inlawrev-3741	139	2	.	.	PROPN
inlawrev-3741	139	3	151	151	NUM
inlawrev-3741	139	4	,	,	PUNCT
inlawrev-3741	139	5	152	152	NUM
inlawrev-3741	139	6	(	(	PUNCT
inlawrev-3741	139	7	1987	1987	NUM
inlawrev-3741	139	8	)	)	PUNCT
inlawrev-3741	139	9	.	.	PUNCT
inlawrev-3741	140	1	by	by	ADP
inlawrev-3741	140	2	the	the	DET
inlawrev-3741	140	3	mid-1990s	mid-1990	NOUN
inlawrev-3741	140	4	,	,	PUNCT
inlawrev-3741	140	5	the	the	DET
inlawrev-3741	140	6	trend	trend	NOUN
inlawrev-3741	140	7	of	of	ADP
inlawrev-3741	140	8	enhanced	enhance	VERB
inlawrev-3741	140	9	lawyer	lawyer	NOUN
inlawrev-3741	140	10	mobility	mobility	NOUN
inlawrev-3741	140	11	was	be	AUX
inlawrev-3741	140	12	sufficiently	sufficiently	ADV
inlawrev-3741	140	13	established	establish	VERB
inlawrev-3741	140	14	that	that	SCONJ
inlawrev-3741	140	15	the	the	DET
inlawrev-3741	140	16	new	new	PROPN
inlawrev-3741	140	17	york	york	PROPN
inlawrev-3741	140	18	court	court	PROPN
inlawrev-3741	140	19	ofappeals	ofappeal	NOUN
inlawrev-3741	140	20	noted	note	VERB
inlawrev-3741	140	21	that	that	SCONJ
inlawrev-3741	140	22	the	the	DET
inlawrev-3741	140	23	"	"	PUNCT
inlawrev-3741	140	24	revolving	revolve	VERB
inlawrev-3741	140	25	door	door	NOUN
inlawrev-3741	140	26	"	"	PUNCT
inlawrev-3741	140	27	is	be	AUX
inlawrev-3741	140	28	a	a	DET
inlawrev-3741	140	29	"	"	PUNCT
inlawrev-3741	140	30	modern	modern	ADJ
inlawrev-3741	140	31	-	-	PUNCT
inlawrev-3741	140	32	day	day	NOUN
inlawrev-3741	140	33	law	law	NOUN
inlawrev-3741	140	34	firm	firm	NOUN
inlawrev-3741	140	35	fixture	fixture	NOUN
inlawrev-3741	140	36	.	.	PUNCT
inlawrev-3741	140	37	"	"	PUNCT
inlawrev-3741	141	1	graubard	graubard	PROPN
inlawrev-3741	141	2	mollen	mollen	PROPN
inlawrev-3741	141	3	dannett	dannett	PROPN
inlawrev-3741	141	4	&	&	CCONJ
inlawrev-3741	141	5	horowitz	horowitz	PROPN
inlawrev-3741	141	6	v.	v.	PROPN
inlawrev-3741	141	7	moskovitz	moskovitz	PROPN
inlawrev-3741	141	8	,	,	PUNCT
inlawrev-3741	141	9	653	653	NUM
inlawrev-3741	141	10	n.e.2d	n.e.2d	NOUN
inlawrev-3741	141	11	1	1	NUM
inlawrev-3741	141	12	179	179	NUM
inlawrev-3741	141	13	,	,	PUNCT
inlawrev-3741	141	14	1	1	NUM
inlawrev-3741	141	15	180	180	NUM
inlawrev-3741	141	16	(	(	PUNCT
inlawrev-3741	141	17	n.y	n.y	PROPN
inlawrev-3741	141	18	.	.	PROPN
inlawrev-3741	141	19	1995	1995	NUM
inlawrev-3741	141	20	)	)	PUNCT
inlawrev-3741	141	21	.	.	PUNCT
inlawrev-3741	142	1	and	and	CCONJ
inlawrev-3741	142	2	with	with	ADP
inlawrev-3741	142	3	the	the	DET
inlawrev-3741	142	4	turn	turn	NOUN
inlawrev-3741	142	5	of	of	ADP
inlawrev-3741	142	6	the	the	DET
inlawrev-3741	142	7	century	century	NOUN
inlawrev-3741	142	8	came	come	VERB
inlawrev-3741	142	9	a	a	DET
inlawrev-3741	142	10	website	website	NOUN
inlawrev-3741	142	11	,	,	PUNCT
inlawrev-3741	142	12	www.lateralattorneys.com	www.lateralattorneys.com	PROPN
inlawrev-3741	142	13	,	,	PUNCT
inlawrev-3741	142	14	that	that	PRON
inlawrev-3741	142	15	openly	openly	ADV
inlawrev-3741	142	16	solicited	solicit	VERB
inlawrev-3741	142	17	"	"	PUNCT
inlawrev-3741	142	18	partners	partner	NOUN
inlawrev-3741	142	19	with	with	ADP
inlawrev-3741	142	20	portables	portable	NOUN
inlawrev-3741	142	21	"	"	PUNCT
inlawrev-3741	142	22	and	and	CCONJ
inlawrev-3741	142	23	offered	offer	VERB
inlawrev-3741	142	24	to	to	PART
inlawrev-3741	142	25	"	"	PUNCT
inlawrev-3741	142	26	assist	assist	VERB
inlawrev-3741	142	27	entire	entire	ADJ
inlawrev-3741	142	28	practice	practice	NOUN
inlawrev-3741	142	29	groups	group	NOUN
inlawrev-3741	142	30	in	in	ADP
inlawrev-3741	142	31	relocating	relocate	VERB
inlawrev-3741	142	32	to	to	ADP
inlawrev-3741	142	33	new	new	ADJ
inlawrev-3741	142	34	firms	firm	NOUN
inlawrev-3741	142	35	.	.	PUNCT
inlawrev-3741	142	36	"	"	PUNCT
inlawrev-3741	143	1	law	law	NOUN
inlawrev-3741	143	2	firm	firm	NOUN
inlawrev-3741	143	3	mergers	merger	NOUN
inlawrev-3741	143	4	/	/	SYM
inlawrev-3741	143	5	partners	partner	NOUN
inlawrev-3741	143	6	with	with	ADP
inlawrev-3741	143	7	portables	portable	NOUN
inlawrev-3741	143	8	,	,	PUNCT
inlawrev-3741	143	9	http://www.lateralattorneys.com/	http://www.lateralattorneys.com/	NOUN
inlawrev-3741	143	10	attorneyjobs	attorneyjob	NOUN
inlawrev-3741	143	11	/	/	SYM
inlawrev-3741	143	12	partners.asp	partners.asp	X
inlawrev-3741	143	13	(	(	PUNCT
inlawrev-3741	143	14	last	last	ADJ
inlawrev-3741	143	15	visited	visit	VERB
inlawrev-3741	143	16	nov	nov	PROPN
inlawrev-3741	143	17	.	.	PROPN
inlawrev-3741	143	18	1	1	NUM
inlawrev-3741	143	19	7	7	NUM
inlawrev-3741	143	20	,	,	PUNCT
inlawrev-3741	143	21	2005	2005	NUM
inlawrev-3741	143	22	)	)	PUNCT
inlawrev-3741	143	23	.	.	PUNCT
inlawrev-3741	144	1	the	the	DET
inlawrev-3741	144	2	present	present	ADJ
inlawrev-3741	144	3	site	site	NOUN
inlawrev-3741	144	4	is	be	AUX
inlawrev-3741	144	5	somewhat	somewhat	ADV
inlawrev-3741	144	6	more	more	ADV
inlawrev-3741	144	7	subdued	subdued	ADJ
inlawrev-3741	144	8	in	in	ADP
inlawrev-3741	144	9	emphasizing	emphasize	VERB
inlawrev-3741	144	10	individual	individual	ADJ
inlawrev-3741	144	11	lawyer	lawyer	NOUN
inlawrev-3741	144	12	and	and	CCONJ
inlawrev-3741	144	13	paralegal	paralegal	ADJ
inlawrev-3741	144	14	mobility	mobility	NOUN
inlawrev-3741	144	15	rather	rather	ADV
inlawrev-3741	144	16	than	than	ADP
inlawrev-3741	144	17	the	the	DET
inlawrev-3741	144	18	movement	movement	NOUN
inlawrev-3741	144	19	of	of	ADP
inlawrev-3741	144	20	practice	practice	NOUN
inlawrev-3741	144	21	groups	group	NOUN
inlawrev-3741	144	22	.	.	PUNCT
inlawrev-3741	145	1	25	25	NUM
inlawrev-3741	145	2	.	.	PUNCT
inlawrev-3741	146	1	see	see	VERB
inlawrev-3741	146	2	robert	robert	PROPN
inlawrev-3741	146	3	w.	w.	PROPN
inlawrev-3741	146	4	hillman	hillman	PROPN
inlawrev-3741	146	5	,	,	PUNCT
inlawrev-3741	146	6	the	the	DET
inlawrev-3741	146	7	bargain	bargain	NOUN
inlawrev-3741	146	8	in	in	ADP
inlawrev-3741	146	9	the	the	DET
inlawrev-3741	146	10	firm	firm	NOUN
inlawrev-3741	146	11	:	:	PUNCT
inlawrev-3741	146	12	partnership	partnership	NOUN
inlawrev-3741	146	13	law	law	PROPN
inlawrev-3741	146	14	,	,	PUNCT
inlawrev-3741	146	15	corporatelaw	corporatelaw	NOUN
inlawrev-3741	146	16	,	,	PUNCT
inlawrev-3741	146	17	and	and	CCONJ
inlawrev-3741	146	18	private	private	ADJ
inlawrev-3741	146	19	ordering	ordering	NOUN
inlawrev-3741	146	20	within	within	ADP
inlawrev-3741	146	21	closely	closely	ADV
inlawrev-3741	146	22	-	-	PUNCT
inlawrev-3741	146	23	held	hold	VERB
inlawrev-3741	146	24	business	business	NOUN
inlawrev-3741	146	25	associations	association	NOUN
inlawrev-3741	146	26	,	,	PUNCT
inlawrev-3741	146	27	2005	2005	NUM
inlawrev-3741	146	28	u.	u.	PROPN
inlawrev-3741	146	29	ill	ill	PROPN
inlawrev-3741	146	30	.	.	PUNCT
inlawrev-3741	147	1	l.	l.	PROPN
inlawrev-3741	147	2	rev	rev	PROPN
inlawrev-3741	147	3	.	.	PROPN
inlawrev-3741	147	4	171	171	NUM
inlawrev-3741	147	5	(	(	PUNCT
inlawrev-3741	147	6	2005	2005	NUM
inlawrev-3741	147	7	)	)	PUNCT
inlawrev-3741	147	8	.	.	PUNCT
inlawrev-3741	148	1	26	26	NUM
inlawrev-3741	148	2	.	.	PUNCT
inlawrev-3741	149	1	see	see	VERB
inlawrev-3741	149	2	altman	altman	PROPN
inlawrev-3741	149	3	weil	weil	PROPN
inlawrev-3741	149	4	2005	2005	NUM
inlawrev-3741	149	5	survey	survey	NOUN
inlawrev-3741	149	6	,	,	PUNCT
inlawrev-3741	149	7	supra	supra	PROPN
inlawrev-3741	149	8	note	note	NOUN
inlawrev-3741	149	9	12	12	NUM
inlawrev-3741	149	10	,	,	PUNCT
inlawrev-3741	149	11	at	at	ADP
inlawrev-3741	149	12	10	10	NUM
inlawrev-3741	149	13	.	.	PUNCT
inlawrev-3741	149	14	27	27	NUM
inlawrev-3741	149	15	.	.	PUNCT
inlawrev-3741	150	1	for	for	ADP
inlawrev-3741	150	2	a	a	DET
inlawrev-3741	150	3	discussion	discussion	NOUN
inlawrev-3741	150	4	of	of	ADP
inlawrev-3741	150	5	trends	trend	NOUN
inlawrev-3741	150	6	in	in	ADP
inlawrev-3741	150	7	pension	pension	NOUN
inlawrev-3741	150	8	portability	portability	NOUN
inlawrev-3741	150	9	,	,	PUNCT
inlawrev-3741	150	10	see	see	VERB
inlawrev-3741	150	11	john	john	PROPN
inlawrev-3741	150	12	turner	turner	PROPN
inlawrev-3741	150	13	,	,	PUNCT
inlawrev-3741	150	14	aarp	aarp	PROPN
inlawrev-3741	150	15	pub	pub	NOUN
inlawrev-3741	150	16	.	.	PUNCT
inlawrev-3741	151	1	pol'y	pol'y	PROPN
inlawrev-3741	151	2	inst	inst	PROPN
inlawrev-3741	151	3	.	.	PROPN
inlawrev-3741	151	4	,	,	PUNCT
inlawrev-3741	151	5	pension	pension	NOUN
inlawrev-3741	151	6	portability	portability	NOUN
inlawrev-3741	151	7	—	—	PUNCT
inlawrev-3741	151	8	is	be	AUX
inlawrev-3741	151	9	this	this	DET
inlawrev-3741	151	10	europe	europe	PROPN
inlawrev-3741	151	11	's	's	PART
inlawrev-3741	151	12	future	future	NOUN
inlawrev-3741	151	13	?	?	PUNCT
inlawrev-3741	152	1	an	an	DET
inlawrev-3741	152	2	analysis	analysis	NOUN
inlawrev-3741	152	3	of	of	ADP
inlawrev-3741	152	4	the	the	DET
inlawrev-3741	152	5	united	united	PROPN
inlawrev-3741	152	6	states	states	PROPN
inlawrev-3741	152	7	as	as	ADP
inlawrev-3741	152	8	a	a	DET
inlawrev-3741	152	9	test	test	NOUN
inlawrev-3741	152	10	case	case	NOUN
inlawrev-3741	152	11	(	(	PUNCT
inlawrev-3741	152	12	2003	2003	NUM
inlawrev-3741	152	13	)	)	PUNCT
inlawrev-3741	152	14	,	,	PUNCT
inlawrev-3741	152	15	available	available	ADJ
inlawrev-3741	152	16	at	at	ADP
inlawrev-3741	152	17	http://assets.aarp.org/rgcenter/econ/2003_03_pension.pdf	http://assets.aarp.org/rgcenter/econ/2003_03_pension.pdf	PROPN
inlawrev-3741	152	18	.	.	PUNCT
inlawrev-3741	153	1	2005	2005	NUM
inlawrev-3741	153	2	]	]	PUNCT
inlawrev-3741	153	3	ties	tie	NOUN
inlawrev-3741	153	4	that	that	PRON
inlawrev-3741	153	5	bind	bind	VERB
inlawrev-3741	153	6	iv	iv	NOUN
inlawrev-3741	153	7	.	.	PUNCT
inlawrev-3741	153	8	retirement	retirement	NOUN
inlawrev-3741	153	9	trends	trend	NOUN
inlawrev-3741	153	10	for	for	ADP
inlawrev-3741	153	11	nearly	nearly	ADV
inlawrev-3741	153	12	a	a	PRON
inlawrev-3741	153	13	century	century	NOUN
inlawrev-3741	153	14	,	,	PUNCT
inlawrev-3741	153	15	society	society	NOUN
inlawrev-3741	153	16	has	have	AUX
inlawrev-3741	153	17	assumed	assume	VERB
inlawrev-3741	153	18	an	an	DET
inlawrev-3741	153	19	individual	individual	NOUN
inlawrev-3741	153	20	with	with	ADP
inlawrev-3741	153	21	a	a	DET
inlawrev-3741	153	22	normal	normal	ADJ
inlawrev-3741	153	23	lifespan	lifespan	NOUN
inlawrev-3741	153	24	will	will	AUX
inlawrev-3741	153	25	reach	reach	VERB
inlawrev-3741	153	26	a	a	DET
inlawrev-3741	153	27	point	point	NOUN
inlawrev-3741	153	28	at	at	ADP
inlawrev-3741	153	29	which	which	PRON
inlawrev-3741	153	30	he	he	PRON
inlawrev-3741	153	31	or	or	CCONJ
inlawrev-3741	153	32	she	she	PRON
inlawrev-3741	153	33	will	will	AUX
inlawrev-3741	153	34	withdraw	withdraw	VERB
inlawrev-3741	153	35	from	from	ADP
inlawrev-3741	153	36	the	the	DET
inlawrev-3741	153	37	workforce	workforce	NOUN
inlawrev-3741	153	38	(	(	PUNCT
inlawrev-3741	153	39	i.e.	i.e.	X
inlawrev-3741	153	40	,	,	PUNCT
inlawrev-3741	153	41	retire	retire	NOUN
inlawrev-3741	153	42	)	)	PUNCT
inlawrev-3741	153	43	.	.	PUNCT
inlawrev-3741	154	1	earlier	early	ADJ
inlawrev-3741	154	2	conceptions	conception	NOUN
inlawrev-3741	154	3	ofretirement	ofretirement	PROPN
inlawrev-3741	154	4	assumed	assume	VERB
inlawrev-3741	154	5	the	the	DET
inlawrev-3741	154	6	withdrawal	withdrawal	NOUN
inlawrev-3741	154	7	would	would	AUX
inlawrev-3741	154	8	be	be	AUX
inlawrev-3741	154	9	complete	complete	ADJ
inlawrev-3741	154	10	,	,	PUNCT
inlawrev-3741	154	11	while	while	SCONJ
inlawrev-3741	154	12	more	more	ADJ
inlawrev-3741	154	13	contemporary	contemporary	ADJ
inlawrev-3741	154	14	assumptions	assumption	NOUN
inlawrev-3741	154	15	may	may	AUX
inlawrev-3741	154	16	depart	depart	VERB
inlawrev-3741	154	17	from	from	ADP
inlawrev-3741	154	18	this	this	DET
inlawrev-3741	154	19	linear	linear	ADJ
inlawrev-3741	154	20	model	model	NOUN
inlawrev-3741	154	21	and	and	CCONJ
inlawrev-3741	154	22	involve	involve	VERB
inlawrev-3741	154	23	somewhat	somewhat	ADV
inlawrev-3741	154	24	greater	great	ADJ
inlawrev-3741	154	25	professional	professional	ADJ
inlawrev-3741	154	26	and	and	CCONJ
inlawrev-3741	154	27	work	work	NOUN
inlawrev-3741	154	28	activity	activity	NOUN
inlawrev-3741	154	29	during	during	ADP
inlawrev-3741	154	30	the	the	DET
inlawrev-3741	154	31	retirement	retirement	NOUN
inlawrev-3741	154	32	period	period	NOUN
inlawrev-3741	154	33	.	.	PUNCT
inlawrev-3741	155	1	in	in	ADP
inlawrev-3741	155	2	either	either	DET
inlawrev-3741	155	3	event	event	NOUN
inlawrev-3741	155	4	,	,	PUNCT
inlawrev-3741	155	5	retirement	retirement	NOUN
inlawrev-3741	155	6	for	for	ADP
inlawrev-3741	155	7	a	a	DET
inlawrev-3741	155	8	lawyer	lawyer	NOUN
inlawrev-3741	155	9	marks	mark	VERB
inlawrev-3741	155	10	withdrawal	withdrawal	NOUN
inlawrev-3741	155	11	from	from	ADP
inlawrev-3741	155	12	practice	practice	NOUN
inlawrev-3741	155	13	,	,	PUNCT
inlawrev-3741	155	14	a	a	DET
inlawrev-3741	155	15	substantial	substantial	ADJ
inlawrev-3741	155	16	change	change	NOUN
inlawrev-3741	155	17	in	in	ADP
inlawrev-3741	155	18	the	the	DET
inlawrev-3741	155	19	nature	nature	NOUN
inlawrev-3741	155	20	ofpractice	ofpractice	NOUN
inlawrev-3741	155	21	,	,	PUNCT
inlawrev-3741	155	22	or	or	CCONJ
inlawrev-3741	155	23	a	a	DET
inlawrev-3741	155	24	meaningful	meaningful	ADJ
inlawrev-3741	155	25	reduction	reduction	NOUN
inlawrev-3741	155	26	in	in	ADP
inlawrev-3741	155	27	the	the	DET
inlawrev-3741	155	28	amount	amount	NOUN
inlawrev-3741	155	29	of	of	ADP
inlawrev-3741	155	30	time	time	NOUN
inlawrev-3741	155	31	committed	commit	VERB
inlawrev-3741	155	32	to	to	AUX
inlawrev-3741	155	33	practice	practice	VERB
inlawrev-3741	155	34	.	.	PUNCT
inlawrev-3741	156	1	studies	study	NOUN
inlawrev-3741	156	2	have	have	AUX
inlawrev-3741	156	3	demonstrated	demonstrate	VERB
inlawrev-3741	156	4	that	that	SCONJ
inlawrev-3741	156	5	within	within	ADP
inlawrev-3741	156	6	the	the	DET
inlawrev-3741	156	7	labor	labor	NOUN
inlawrev-3741	156	8	force	force	NOUN
inlawrev-3741	156	9	leisure	leisure	NOUN
inlawrev-3741	156	10	is	be	AUX
inlawrev-3741	156	11	an	an	DET
inlawrev-3741	156	12	increasingly	increasingly	ADV
inlawrev-3741	156	13	important	important	ADJ
inlawrev-3741	156	14	motivation	motivation	NOUN
inlawrev-3741	156	15	for	for	ADP
inlawrev-3741	156	16	retirement	retirement	NOUN
inlawrev-3741	156	17	.	.	PUNCT
inlawrev-3741	157	1	28	28	NUM
inlawrev-3741	158	1	there	there	PRON
inlawrev-3741	158	2	seems	seem	VERB
inlawrev-3741	158	3	little	little	ADJ
inlawrev-3741	158	4	reason	reason	NOUN
inlawrev-3741	158	5	to	to	PART
inlawrev-3741	158	6	suggest	suggest	VERB
inlawrev-3741	158	7	that	that	SCONJ
inlawrev-3741	158	8	lawyers	lawyer	NOUN
inlawrev-3741	158	9	have	have	VERB
inlawrev-3741	158	10	a	a	DET
inlawrev-3741	158	11	different	different	ADJ
inlawrev-3741	158	12	view	view	NOUN
inlawrev-3741	158	13	ofwhat	ofwhat	ADP
inlawrev-3741	158	14	it	it	PRON
inlawrev-3741	158	15	means	mean	VERB
inlawrev-3741	158	16	to	to	PART
inlawrev-3741	158	17	retire	retire	VERB
inlawrev-3741	158	18	.	.	PUNCT
inlawrev-3741	159	1	viewed	view	VERB
inlawrev-3741	159	2	in	in	ADP
inlawrev-3741	159	3	this	this	DET
inlawrev-3741	159	4	light	light	NOUN
inlawrev-3741	159	5	,	,	PUNCT
inlawrev-3741	159	6	allowing	allow	VERB
inlawrev-3741	159	7	contractual	contractual	ADJ
inlawrev-3741	159	8	restraints	restraint	NOUN
inlawrev-3741	159	9	on	on	ADP
inlawrev-3741	159	10	competition	competition	NOUN
inlawrev-3741	159	11	when	when	SCONJ
inlawrev-3741	159	12	payments	payment	NOUN
inlawrev-3741	159	13	are	be	AUX
inlawrev-3741	159	14	keyed	key	VERB
inlawrev-3741	159	15	to	to	ADP
inlawrev-3741	159	16	retirement	retirement	NOUN
inlawrev-3741	159	17	is	be	AUX
inlawrev-3741	159	18	consistent	consistent	ADJ
inlawrev-3741	159	19	with	with	ADP
inlawrev-3741	159	20	the	the	DET
inlawrev-3741	159	21	larger	large	ADJ
inlawrev-3741	159	22	assumption	assumption	NOUN
inlawrev-3741	159	23	that	that	SCONJ
inlawrev-3741	159	24	individuals	individual	NOUN
inlawrev-3741	159	25	often	often	ADV
inlawrev-3741	159	26	retire	retire	VERB
inlawrev-3741	159	27	because	because	SCONJ
inlawrev-3741	159	28	they	they	PRON
inlawrev-3741	159	29	choose	choose	VERB
inlawrev-3741	159	30	leisure	leisure	NOUN
inlawrev-3741	159	31	over	over	ADP
inlawrev-3741	159	32	work	work	NOUN
inlawrev-3741	159	33	.	.	PUNCT
inlawrev-3741	160	1	the	the	DET
inlawrev-3741	160	2	inference	inference	NOUN
inlawrev-3741	160	3	to	to	PART
inlawrev-3741	160	4	be	be	AUX
inlawrev-3741	160	5	drawn	draw	VERB
inlawrev-3741	160	6	from	from	ADP
inlawrev-3741	160	7	this	this	DET
inlawrev-3741	160	8	assumption	assumption	NOUN
inlawrev-3741	160	9	is	be	AUX
inlawrev-3741	160	10	that	that	SCONJ
inlawrev-3741	160	11	retirement	retirement	NOUN
inlawrev-3741	160	12	does	do	AUX
inlawrev-3741	160	13	not	not	PART
inlawrev-3741	160	14	occur	occur	VERB
inlawrev-3741	160	15	when	when	SCONJ
inlawrev-3741	160	16	a	a	DET
inlawrev-3741	160	17	lawyer	lawyer	NOUN
inlawrev-3741	160	18	simply	simply	ADV
inlawrev-3741	160	19	transports	transport	VERB
inlawrev-3741	160	20	a	a	DET
inlawrev-3741	160	21	practice	practice	NOUN
inlawrev-3741	160	22	from	from	ADP
inlawrev-3741	160	23	one	one	NUM
inlawrev-3741	160	24	firm	firm	NOUN
inlawrev-3741	160	25	to	to	ADP
inlawrev-3741	160	26	another	another	PRON
inlawrev-3741	160	27	.	.	PUNCT
inlawrev-3741	161	1	29	29	NUM
inlawrev-3741	162	1	although	although	SCONJ
inlawrev-3741	162	2	the	the	DET
inlawrev-3741	162	3	desire	desire	NOUN
inlawrev-3741	162	4	for	for	ADP
inlawrev-3741	162	5	increased	increase	VERB
inlawrev-3741	162	6	leisure	leisure	NOUN
inlawrev-3741	162	7	may	may	AUX
inlawrev-3741	162	8	motivate	motivate	VERB
inlawrev-3741	162	9	retirement	retirement	NOUN
inlawrev-3741	162	10	,	,	PUNCT
inlawrev-3741	162	11	one	one	NUM
inlawrev-3741	162	12	ofthe	ofthe	VERB
inlawrev-3741	162	13	most	most	ADV
inlawrev-3741	162	14	significant	significant	ADJ
inlawrev-3741	162	15	trends	trend	NOUN
inlawrev-3741	162	16	in	in	ADP
inlawrev-3741	162	17	retirement	retirement	NOUN
inlawrev-3741	162	18	is	be	AUX
inlawrev-3741	162	19	the	the	DET
inlawrev-3741	162	20	continuation	continuation	NOUN
inlawrev-3741	162	21	by	by	ADP
inlawrev-3741	162	22	retired	retire	VERB
inlawrev-3741	162	23	individuals	individual	NOUN
inlawrev-3741	162	24	of	of	ADP
inlawrev-3741	162	25	some	some	DET
inlawrev-3741	162	26	work	work	NOUN
inlawrev-3741	162	27	or	or	CCONJ
inlawrev-3741	162	28	professional	professional	ADJ
inlawrev-3741	162	29	activities	activity	NOUN
inlawrev-3741	162	30	.	.	PUNCT
inlawrev-3741	163	1	although	although	SCONJ
inlawrev-3741	163	2	fifty	fifty	NUM
inlawrev-3741	163	3	percent	percent	NOUN
inlawrev-3741	163	4	of	of	ADP
inlawrev-3741	163	5	u.s	u.s	PROPN
inlawrev-3741	163	6	.	.	PROPN
inlawrev-3741	163	7	workers	worker	NOUN
inlawrev-3741	163	8	officially	officially	ADV
inlawrev-3741	163	9	retire	retire	VERB
inlawrev-3741	163	10	by	by	ADP
inlawrev-3741	163	11	age	age	NOUN
inlawrev-3741	163	12	sixty	sixty	NOUN
inlawrev-3741	163	13	,	,	PUNCT
inlawrev-3741	163	14	only	only	ADV
inlawrev-3741	163	15	eleven	eleven	NUM
inlawrev-3741	163	16	percent	percent	NOUN
inlawrev-3741	163	17	fully	fully	ADV
inlawrev-3741	163	18	retire	retire	VERB
inlawrev-3741	163	19	by	by	ADP
inlawrev-3741	163	20	that	that	DET
inlawrev-3741	163	21	time	time	NOUN
inlawrev-3741	163	22	.	.	PUNCT
inlawrev-3741	164	1	30	30	NUM
inlawrev-3741	164	2	the	the	DET
inlawrev-3741	164	3	reasons	reason	NOUN
inlawrev-3741	164	4	for	for	ADP
inlawrev-3741	164	5	work	work	NOUN
inlawrev-3741	164	6	activities	activity	NOUN
inlawrev-3741	164	7	after	after	ADP
inlawrev-3741	164	8	retirement	retirement	NOUN
inlawrev-3741	164	9	range	range	NOUN
inlawrev-3741	164	10	from	from	ADP
inlawrev-3741	164	11	the	the	DET
inlawrev-3741	164	12	economic	economic	ADJ
inlawrev-3741	164	13	(	(	PUNCT
inlawrev-3741	164	14	especially	especially	ADV
inlawrev-3741	164	15	lifestyle	lifestyle	NOUN
inlawrev-3741	164	16	considerations	consideration	NOUN
inlawrev-3741	164	17	and	and	CCONJ
inlawrev-3741	164	18	a	a	DET
inlawrev-3741	164	19	reluctance	reluctance	NOUN
inlawrev-3741	164	20	to	to	PART
inlawrev-3741	164	21	lower	lower	VERB
inlawrev-3741	164	22	the	the	DET
inlawrev-3741	164	23	previous	previous	ADJ
inlawrev-3741	164	24	standard	standard	NOUN
inlawrev-3741	164	25	of	of	ADP
inlawrev-3741	164	26	living	living	NOUN
inlawrev-3741	164	27	)	)	PUNCT
inlawrev-3741	164	28	to	to	ADP
inlawrev-3741	164	29	the	the	DET
inlawrev-3741	164	30	desire	desire	NOUN
inlawrev-3741	164	31	to	to	PART
inlawrev-3741	164	32	remain	remain	VERB
inlawrev-3741	164	33	active	active	ADJ
inlawrev-3741	164	34	in	in	ADP
inlawrev-3741	164	35	a	a	DET
inlawrev-3741	164	36	work	work	NOUN
inlawrev-3741	164	37	-	-	PUNCT
inlawrev-3741	164	38	related	relate	VERB
inlawrev-3741	164	39	environment	environment	NOUN
inlawrev-3741	164	40	.	.	PUNCT
inlawrev-3741	165	1	31	31	NUM
inlawrev-3741	166	1	whatever	whatever	PRON
inlawrev-3741	166	2	the	the	DET
inlawrev-3741	166	3	motivation	motivation	NOUN
inlawrev-3741	166	4	,	,	PUNCT
inlawrev-3741	166	5	past	past	ADJ
inlawrev-3741	166	6	assumptions	assumption	NOUN
inlawrev-3741	166	7	that	that	PRON
inlawrev-3741	166	8	equate	equate	VERB
inlawrev-3741	166	9	retirement	retirement	NOUN
inlawrev-3741	166	10	with	with	ADP
inlawrev-3741	166	11	idleness	idleness	NOUN
inlawrev-3741	166	12	may	may	AUX
inlawrev-3741	166	13	no	no	ADV
inlawrev-3741	166	14	longer	long	ADV
inlawrev-3741	166	15	hold	hold	VERB
inlawrev-3741	166	16	.	.	PUNCT
inlawrev-3741	167	1	the	the	DET
inlawrev-3741	167	2	change	change	NOUN
inlawrev-3741	167	3	is	be	AUX
inlawrev-3741	167	4	of	of	ADP
inlawrev-3741	167	5	some	some	DET
inlawrev-3741	167	6	importance	importance	NOUN
inlawrev-3741	167	7	when	when	SCONJ
inlawrev-3741	167	8	applying	apply	VERB
inlawrev-3741	167	9	a	a	DET
inlawrev-3741	167	10	standard	standard	NOUN
inlawrev-3741	167	11	premised	premise	VERB
inlawrev-3741	167	12	on	on	ADP
inlawrev-3741	167	13	a	a	DET
inlawrev-3741	167	14	simple	simple	ADJ
inlawrev-3741	167	15	and	and	CCONJ
inlawrev-3741	167	16	aged	aged	ADJ
inlawrev-3741	167	17	model	model	NOUN
inlawrev-3741	167	18	of	of	ADP
inlawrev-3741	167	19	retirement	retirement	NOUN
inlawrev-3741	167	20	as	as	ADP
inlawrev-3741	167	21	a	a	DET
inlawrev-3741	167	22	cessation	cessation	NOUN
inlawrev-3741	167	23	of	of	ADP
inlawrev-3741	167	24	work	work	NOUN
inlawrev-3741	167	25	.	.	PUNCT
inlawrev-3741	168	1	portability	portability	NOUN
inlawrev-3741	168	2	is	be	AUX
inlawrev-3741	168	3	more	more	ADV
inlawrev-3741	168	4	readily	readily	ADV
inlawrev-3741	168	5	achieved	achieve	VERB
inlawrev-3741	168	6	with	with	ADP
inlawrev-3741	168	7	funded	fund	VERB
inlawrev-3741	168	8	defined	define	VERB
inlawrev-3741	168	9	contribution	contribution	NOUN
inlawrev-3741	168	10	plans	plan	NOUN
inlawrev-3741	168	11	,	,	PUNCT
inlawrev-3741	168	12	which	which	PRON
inlawrev-3741	168	13	are	be	AUX
inlawrev-3741	168	14	based	base	VERB
inlawrev-3741	168	15	on	on	ADP
inlawrev-3741	168	16	individual	individual	ADJ
inlawrev-3741	168	17	account	account	NOUN
inlawrev-3741	168	18	balances	balance	NOUN
inlawrev-3741	168	19	rather	rather	ADV
inlawrev-3741	168	20	than	than	ADP
inlawrev-3741	168	21	a	a	DET
inlawrev-3741	168	22	formula	formula	NOUN
inlawrev-3741	168	23	that	that	PRON
inlawrev-3741	168	24	defines	define	VERB
inlawrev-3741	168	25	the	the	DET
inlawrev-3741	168	26	payout	payout	NOUN
inlawrev-3741	168	27	.	.	PUNCT
inlawrev-3741	169	1	28	28	NUM
inlawrev-3741	169	2	.	.	PUNCT
inlawrev-3741	170	1	seegenerally	seegenerally	PROPN
inlawrev-3741	170	2	costa	costa	PROPN
inlawrev-3741	170	3	,	,	PUNCT
inlawrev-3741	170	4	supra	supra	PROPN
inlawrev-3741	170	5	note	note	NOUN
inlawrev-3741	170	6	23	23	NUM
inlawrev-3741	170	7	,	,	PUNCT
inlawrev-3741	170	8	at	at	ADP
inlawrev-3741	170	9	1	1	NUM
inlawrev-3741	170	10	33	33	NUM
inlawrev-3741	170	11	-	-	SYM
inlawrev-3741	170	12	54	54	NUM
inlawrev-3741	170	13	(	(	PUNCT
inlawrev-3741	170	14	discussing	discuss	VERB
inlawrev-3741	170	15	trends	trend	NOUN
inlawrev-3741	170	16	in	in	ADP
inlawrev-3741	170	17	leisure	leisure	NOUN
inlawrev-3741	170	18	consumption	consumption	NOUN
inlawrev-3741	170	19	)	)	PUNCT
inlawrev-3741	170	20	.	.	PUNCT
inlawrev-3741	171	1	29	29	NUM
inlawrev-3741	171	2	.	.	X
inlawrev-3741	172	1	cf	cf	NOUN
inlawrev-3741	172	2	.	.	PUNCT
inlawrev-3741	173	1	d.c	d.c	PROPN
inlawrev-3741	173	2	.	.	PROPN
inlawrev-3741	173	3	bar	bar	PROPN
inlawrev-3741	173	4	legal	legal	ADJ
inlawrev-3741	173	5	ethics	ethic	NOUN
inlawrev-3741	173	6	comm	comm	NOUN
inlawrev-3741	173	7	.	.	PUNCT
inlawrev-3741	174	1	op	op	NOUN
inlawrev-3741	174	2	.	.	PUNCT
inlawrev-3741	175	1	325	325	NUM
inlawrev-3741	175	2	(	(	PUNCT
inlawrev-3741	175	3	2004	2004	NUM
inlawrev-3741	175	4	)	)	PUNCT
inlawrev-3741	175	5	(	(	PUNCT
inlawrev-3741	175	6	"	"	PUNCT
inlawrev-3741	175	7	the	the	DET
inlawrev-3741	175	8	exception	exception	NOUN
inlawrev-3741	175	9	in	in	ADP
inlawrev-3741	175	10	rule	rule	NOUN
inlawrev-3741	175	11	5.6(a	5.6(a	NUM
inlawrev-3741	175	12	)	)	PUNCT
inlawrev-3741	175	13	for	for	ADP
inlawrev-3741	175	14	an	an	DET
inlawrev-3741	175	15	agreement	agreement	NOUN
inlawrev-3741	175	16	relating	relate	VERB
inlawrev-3741	175	17	to	to	ADP
inlawrev-3741	175	18	benefits	benefit	NOUN
inlawrev-3741	175	19	upon	upon	SCONJ
inlawrev-3741	175	20	retirement	retirement	NOUN
inlawrev-3741	175	21	applies	apply	VERB
inlawrev-3741	175	22	only	only	ADV
inlawrev-3741	175	23	to	to	ADP
inlawrev-3741	175	24	the	the	DET
inlawrev-3741	175	25	type	type	NOUN
inlawrev-3741	175	26	ofretirement	ofretirement	NOUN
inlawrev-3741	175	27	typical	typical	ADJ
inlawrev-3741	175	28	at	at	ADP
inlawrev-3741	175	29	the	the	DET
inlawrev-3741	175	30	end	end	NOUN
inlawrev-3741	175	31	of	of	ADP
inlawrev-3741	175	32	a	a	DET
inlawrev-3741	175	33	career	career	NOUN
inlawrev-3741	175	34	and	and	CCONJ
inlawrev-3741	175	35	not	not	PART
inlawrev-3741	175	36	to	to	ADP
inlawrev-3741	175	37	all	all	DET
inlawrev-3741	175	38	departures	departure	NOUN
inlawrev-3741	175	39	from	from	ADP
inlawrev-3741	175	40	a	a	DET
inlawrev-3741	175	41	firm	firm	NOUN
inlawrev-3741	175	42	.	.	PUNCT
inlawrev-3741	175	43	"	"	PUNCT
inlawrev-3741	175	44	)	)	PUNCT
inlawrev-3741	175	45	.	.	PUNCT
inlawrev-3741	176	1	30	30	NUM
inlawrev-3741	176	2	.	.	PUNCT
inlawrev-3741	177	1	see	see	VERB
inlawrev-3741	177	2	seongsu	seongsu	PROPN
inlawrev-3741	177	3	kim	kim	PROPN
inlawrev-3741	177	4	&	&	CCONJ
inlawrev-3741	177	5	daniel	daniel	PROPN
inlawrev-3741	177	6	c.	c.	PROPN
inlawrev-3741	177	7	feldman	feldman	PROPN
inlawrev-3741	177	8	,	,	PUNCT
inlawrev-3741	177	9	working	work	VERB
inlawrev-3741	177	10	in	in	ADP
inlawrev-3741	177	11	retirement	retirement	NOUN
inlawrev-3741	177	12	:	:	PUNCT
inlawrev-3741	177	13	the	the	DET
inlawrev-3741	177	14	antecedents	antecedent	NOUN
inlawrev-3741	177	15	of	of	ADP
inlawrev-3741	177	16	bridge	bridge	NOUN
inlawrev-3741	177	17	employment	employment	NOUN
inlawrev-3741	177	18	andits	andit	NOUN
inlawrev-3741	177	19	consequencesfor	consequencesfor	ADP
inlawrev-3741	177	20	the	the	DET
inlawrev-3741	177	21	quality	quality	NOUN
inlawrev-3741	177	22	oflife	oflife	NOUN
inlawrev-3741	177	23	in	in	ADP
inlawrev-3741	177	24	retirement	retirement	NOUN
inlawrev-3741	177	25	,	,	PUNCT
inlawrev-3741	177	26	43	43	NUM
inlawrev-3741	177	27	acad	acad	NOUN
inlawrev-3741	177	28	.	.	PUNCT
inlawrev-3741	178	1	mgmt	mgmt	PROPN
inlawrev-3741	178	2	.	.	PUNCT
inlawrev-3741	179	1	j.	j.	PROPN
inlawrev-3741	179	2	1	1	NUM
inlawrev-3741	179	3	195	195	NUM
inlawrev-3741	179	4	(	(	PUNCT
inlawrev-3741	179	5	2000	2000	NUM
inlawrev-3741	179	6	)	)	PUNCT
inlawrev-3741	179	7	.	.	PUNCT
inlawrev-3741	180	1	moreover	moreover	ADV
inlawrev-3741	180	2	,	,	PUNCT
inlawrev-3741	180	3	retirees	retiree	NOUN
inlawrev-3741	180	4	with	with	ADP
inlawrev-3741	180	5	a	a	DET
inlawrev-3741	180	6	high	high	ADJ
inlawrev-3741	180	7	degree	degree	NOUN
inlawrev-3741	180	8	of	of	ADP
inlawrev-3741	180	9	career	career	NOUN
inlawrev-3741	180	10	identification	identification	NOUN
inlawrev-3741	180	11	are	be	AUX
inlawrev-3741	180	12	more	more	ADV
inlawrev-3741	180	13	likely	likely	ADJ
inlawrev-3741	180	14	than	than	SCONJ
inlawrev-3741	180	15	others	other	NOUN
inlawrev-3741	180	16	to	to	PART
inlawrev-3741	180	17	engage	engage	VERB
inlawrev-3741	180	18	in	in	ADP
inlawrev-3741	180	19	work	work	NOUN
inlawrev-3741	180	20	or	or	CCONJ
inlawrev-3741	180	21	professional	professional	ADJ
inlawrev-3741	180	22	activities	activity	NOUN
inlawrev-3741	180	23	subsequent	subsequent	ADJ
inlawrev-3741	180	24	to	to	ADP
inlawrev-3741	180	25	retirement	retirement	NOUN
inlawrev-3741	180	26	.	.	PUNCT
inlawrev-3741	181	1	i	i	PRON
inlawrev-3741	181	2	d.	d.	PROPN
inlawrev-3741	181	3	3	3	NUM
inlawrev-3741	181	4	1	1	NUM
inlawrev-3741	181	5	.	.	PUNCT
inlawrev-3741	182	1	gender	gender	NOUN
inlawrev-3741	182	2	differences	difference	NOUN
inlawrev-3741	182	3	are	be	AUX
inlawrev-3741	182	4	noteworthy	noteworthy	ADJ
inlawrev-3741	182	5	.	.	PUNCT
inlawrev-3741	183	1	older	old	ADJ
inlawrev-3741	183	2	women	woman	NOUN
inlawrev-3741	183	3	on	on	ADP
inlawrev-3741	183	4	average	average	ADJ
inlawrev-3741	183	5	seek	seek	VERB
inlawrev-3741	183	6	to	to	PART
inlawrev-3741	183	7	work	work	VERB
inlawrev-3741	183	8	fewer	few	ADJ
inlawrev-3741	183	9	hours	hour	NOUN
inlawrev-3741	183	10	than	than	ADP
inlawrev-3741	183	11	men	man	NOUN
inlawrev-3741	183	12	of	of	ADP
inlawrev-3741	183	13	comparable	comparable	ADJ
inlawrev-3741	183	14	ages	age	NOUN
inlawrev-3741	183	15	,	,	PUNCT
inlawrev-3741	183	16	but	but	CCONJ
inlawrev-3741	183	17	more	more	ADV
inlawrev-3741	183	18	educated	educate	VERB
inlawrev-3741	183	19	women	woman	NOUN
inlawrev-3741	183	20	tend	tend	VERB
inlawrev-3741	183	21	to	to	PART
inlawrev-3741	183	22	work	work	VERB
inlawrev-3741	183	23	until	until	ADP
inlawrev-3741	183	24	older	old	ADJ
inlawrev-3741	183	25	ages	age	NOUN
inlawrev-3741	183	26	.	.	PUNCT
inlawrev-3741	184	1	see	see	VERB
inlawrev-3741	184	2	elizabeth	elizabeth	PROPN
inlawrev-3741	184	3	t.	t.	PROPN
inlawrev-3741	184	4	hill	hill	PROPN
inlawrev-3741	184	5	,	,	PUNCT
inlawrev-3741	184	6	thelaborforce	thelaborforce	NOUN
inlawrev-3741	184	7	participation	participation	NOUN
inlawrev-3741	184	8	ofolder	ofolder	NOUN
inlawrev-3741	184	9	women	woman	NOUN
inlawrev-3741	184	10	:	:	PUNCT
inlawrev-3741	184	11	retired	retire	VERB
inlawrev-3741	184	12	?	?	PUNCT
inlawrev-3741	185	1	working	work	VERB
inlawrev-3741	185	2	?	?	PUNCT
inlawrev-3741	186	1	both	both	PRON
inlawrev-3741	186	2	?	?	PUNCT
inlawrev-3741	186	3	'	'	PUNCT
inlawrev-3741	186	4	,	,	PUNCT
inlawrev-3741	186	5	125	125	NUM
inlawrev-3741	186	6	monthly	monthly	ADJ
inlawrev-3741	186	7	lab	lab	NOUN
inlawrev-3741	186	8	.	.	PUNCT
inlawrev-3741	187	1	rev	rev	PROPN
inlawrev-3741	187	2	.	.	PROPN
inlawrev-3741	187	3	39	39	NUM
inlawrev-3741	187	4	(	(	PUNCT
inlawrev-3741	187	5	2002	2002	NUM
inlawrev-3741	187	6	)	)	PUNCT
inlawrev-3741	187	7	.	.	PUNCT
inlawrev-3741	188	1	men	man	NOUN
inlawrev-3741	188	2	tend	tend	VERB
inlawrev-3741	188	3	to	to	PART
inlawrev-3741	188	4	have	have	VERB
inlawrev-3741	188	5	more	more	ADV
inlawrev-3741	188	6	orderly	orderly	ADJ
inlawrev-3741	188	7	career	career	NOUN
inlawrev-3741	188	8	paths	path	NOUN
inlawrev-3741	188	9	than	than	ADP
inlawrev-3741	188	10	women	woman	NOUN
inlawrev-3741	188	11	,	,	PUNCT
inlawrev-3741	188	12	and	and	CCONJ
inlawrev-3741	188	13	this	this	PRON
inlawrev-3741	188	14	has	have	AUX
inlawrev-3741	188	15	been	be	AUX
inlawrev-3741	188	16	found	find	VERB
inlawrev-3741	188	17	to	to	PART
inlawrev-3741	188	18	contribute	contribute	VERB
inlawrev-3741	188	19	to	to	ADP
inlawrev-3741	188	20	the	the	DET
inlawrev-3741	188	21	earlier	early	ADJ
inlawrev-3741	188	22	retirement	retirement	NOUN
inlawrev-3741	188	23	ofmen	ofman	NOUN
inlawrev-3741	188	24	.	.	PUNCT
inlawrev-3741	189	1	see	see	VERB
inlawrev-3741	189	2	shin	shin	PROPN
inlawrev-3741	189	3	-	-	PUNCT
inlawrev-3741	189	4	kap	kap	PROPN
inlawrev-3741	189	5	han	han	PROPN
inlawrev-3741	189	6	&	&	CCONJ
inlawrev-3741	189	7	phyllis	phyllis	PROPN
inlawrev-3741	189	8	moen	moen	PROPN
inlawrev-3741	189	9	,	,	PUNCT
inlawrev-3741	189	10	clocking	clock	VERB
inlawrev-3741	189	11	out	out	ADP
inlawrev-3741	189	12	:	:	PUNCT
inlawrev-3741	189	13	temporal	temporal	ADJ
inlawrev-3741	189	14	patterning	patterning	NOUN
inlawrev-3741	189	15	ofretirement	ofretirement	NOUN
inlawrev-3741	189	16	,	,	PUNCT
inlawrev-3741	189	17	105	105	NUM
inlawrev-3741	189	18	am	am	NOUN
inlawrev-3741	189	19	.	.	PUNCT
inlawrev-3741	190	1	j.	j.	PROPN
inlawrev-3741	190	2	soc	soc	PROPN
inlawrev-3741	190	3	.	.	PUNCT
inlawrev-3741	191	1	91	91	NUM
inlawrev-3741	191	2	(	(	PUNCT
inlawrev-3741	191	3	1999	1999	NUM
inlawrev-3741	191	4	)	)	PUNCT
inlawrev-3741	191	5	.	.	PUNCT
inlawrev-3741	192	1	indiana	indiana	PROPN
inlawrev-3741	192	2	law	law	PROPN
inlawrev-3741	192	3	review	review	NOUN
inlawrev-3741	193	1	[	[	X
inlawrev-3741	193	2	vol	vol	NOUN
inlawrev-3741	193	3	.	.	PUNCT
inlawrev-3741	193	4	39	39	NUM
inlawrev-3741	193	5	:	:	SYM
inlawrev-3741	193	6	1	1	NUM
inlawrev-3741	193	7	v.	v.	ADP
inlawrev-3741	193	8	the	the	DET
inlawrev-3741	193	9	parameters	parameter	NOUN
inlawrev-3741	193	10	of	of	ADP
inlawrev-3741	193	11	retirement	retirement	NOUN
inlawrev-3741	193	12	because	because	SCONJ
inlawrev-3741	193	13	the	the	DET
inlawrev-3741	193	14	ethics	ethic	NOUN
inlawrev-3741	193	15	codes	code	NOUN
inlawrev-3741	193	16	explicitly	explicitly	ADV
inlawrev-3741	193	17	exempt	exempt	VERB
inlawrev-3741	193	18	retirement	retirement	NOUN
inlawrev-3741	193	19	benefit	benefit	NOUN
inlawrev-3741	193	20	payments	payment	NOUN
inlawrev-3741	193	21	from	from	ADP
inlawrev-3741	193	22	the	the	DET
inlawrev-3741	193	23	general	general	ADJ
inlawrev-3741	193	24	ban	ban	NOUN
inlawrev-3741	193	25	on	on	ADP
inlawrev-3741	193	26	restrictive	restrictive	ADJ
inlawrev-3741	193	27	covenants	covenant	NOUN
inlawrev-3741	193	28	,	,	PUNCT
inlawrev-3741	193	29	considerable	considerable	ADJ
inlawrev-3741	193	30	importance	importance	NOUN
inlawrev-3741	193	31	attaches	attach	VERB
inlawrev-3741	193	32	to	to	ADP
inlawrev-3741	193	33	the	the	DET
inlawrev-3741	193	34	rather	rather	ADV
inlawrev-3741	193	35	straightforward	straightforward	ADJ
inlawrev-3741	193	36	inquiry	inquiry	NOUN
inlawrev-3741	193	37	of	of	ADP
inlawrev-3741	193	38	what	what	PRON
inlawrev-3741	193	39	,	,	PUNCT
inlawrev-3741	193	40	exactly	exactly	ADV
inlawrev-3741	193	41	,	,	PUNCT
inlawrev-3741	193	42	does	do	AUX
inlawrev-3741	193	43	"	"	PUNCT
inlawrev-3741	193	44	retirement	retirement	NOUN
inlawrev-3741	193	45	"	"	PUNCT
inlawrev-3741	193	46	mean	mean	NOUN
inlawrev-3741	193	47	?	?	PUNCT
inlawrev-3741	194	1	as	as	SCONJ
inlawrev-3741	194	2	noted	note	VERB
inlawrev-3741	194	3	above	above	ADV
inlawrev-3741	194	4	,	,	PUNCT
inlawrev-3741	194	5	neither	neither	CCONJ
inlawrev-3741	194	6	the	the	DET
inlawrev-3741	194	7	model	model	NOUN
inlawrev-3741	194	8	code	code	NOUN
inlawrev-3741	194	9	nor	nor	CCONJ
inlawrev-3741	194	10	the	the	DET
inlawrev-3741	194	11	model	model	NOUN
inlawrev-3741	194	12	rules	rule	VERB
inlawrev-3741	194	13	attempts	attempt	VERB
inlawrev-3741	194	14	to	to	PART
inlawrev-3741	194	15	define	define	VERB
inlawrev-3741	194	16	the	the	DET
inlawrev-3741	194	17	term	term	NOUN
inlawrev-3741	194	18	,	,	PUNCT
inlawrev-3741	194	19	which	which	PRON
inlawrev-3741	194	20	creates	create	VERB
inlawrev-3741	194	21	an	an	DET
inlawrev-3741	194	22	ambiguity	ambiguity	NOUN
inlawrev-3741	194	23	that	that	SCONJ
inlawrev-3741	194	24	those	those	PRON
inlawrev-3741	194	25	desiring	desire	VERB
inlawrev-3741	194	26	to	to	PART
inlawrev-3741	194	27	employ	employ	VERB
inlawrev-3741	194	28	contractual	contractual	ADJ
inlawrev-3741	194	29	restraints	restraint	NOUN
inlawrev-3741	194	30	on	on	ADP
inlawrev-3741	194	31	competition	competition	NOUN
inlawrev-3741	194	32	may	may	AUX
inlawrev-3741	194	33	choose	choose	VERB
inlawrev-3741	194	34	to	to	PART
inlawrev-3741	194	35	exploit	exploit	VERB
inlawrev-3741	194	36	.	.	PUNCT
inlawrev-3741	195	1	viewed	view	VERB
inlawrev-3741	195	2	most	most	ADV
inlawrev-3741	195	3	broadly	broadly	ADV
inlawrev-3741	195	4	,	,	PUNCT
inlawrev-3741	195	5	retirement	retirement	NOUN
inlawrev-3741	195	6	may	may	AUX
inlawrev-3741	195	7	be	be	AUX
inlawrev-3741	195	8	synonymous	synonymous	ADJ
inlawrev-3741	195	9	with	with	ADP
inlawrev-3741	195	10	withdrawal	withdrawal	NOUN
inlawrev-3741	195	11	,	,	PUNCT
inlawrev-3741	195	12	such	such	ADJ
inlawrev-3741	195	13	that	that	SCONJ
inlawrev-3741	195	14	any	any	DET
inlawrev-3741	195	15	partner	partner	NOUN
inlawrev-3741	195	16	leaving	leave	VERB
inlawrev-3741	195	17	a	a	DET
inlawrev-3741	195	18	firm	firm	NOUN
inlawrev-3741	195	19	may	may	AUX
inlawrev-3741	195	20	be	be	AUX
inlawrev-3741	195	21	said	say	VERB
inlawrev-3741	195	22	to	to	PART
inlawrev-3741	195	23	be	be	AUX
inlawrev-3741	195	24	retiring	retire	VERB
inlawrev-3741	195	25	from	from	ADP
inlawrev-3741	195	26	the	the	DET
inlawrev-3741	195	27	firm	firm	NOUN
inlawrev-3741	195	28	.	.	PUNCT
inlawrev-3741	196	1	such	such	DET
inlawrev-3741	196	2	a	a	DET
inlawrev-3741	196	3	reading	reading	NOUN
inlawrev-3741	196	4	was	be	AUX
inlawrev-3741	196	5	rejected	reject	VERB
inlawrev-3741	196	6	in	in	ADP
inlawrev-3741	196	7	one	one	NUM
inlawrev-3741	196	8	ofthe	ofthe	NOUN
inlawrev-3741	196	9	earlier	early	ADJ
inlawrev-3741	196	10	cases	case	NOUN
inlawrev-3741	196	11	on	on	ADP
inlawrev-3741	196	12	the	the	DET
inlawrev-3741	196	13	retirement	retirement	NOUN
inlawrev-3741	196	14	benefits	benefit	NOUN
inlawrev-3741	196	15	exception	exception	NOUN
inlawrev-3741	196	16	,	,	PUNCT
inlawrev-3741	196	17	where	where	SCONJ
inlawrev-3741	196	18	the	the	DET
inlawrev-3741	196	19	court	court	NOUN
inlawrev-3741	196	20	quite	quite	ADV
inlawrev-3741	196	21	properly	properly	ADV
inlawrev-3741	196	22	remarked	remark	VERB
inlawrev-3741	196	23	that	that	SCONJ
inlawrev-3741	196	24	if	if	SCONJ
inlawrev-3741	196	25	withdrawal	withdrawal	NOUN
inlawrev-3741	196	26	is	be	AUX
inlawrev-3741	196	27	the	the	DET
inlawrev-3741	196	28	same	same	ADJ
inlawrev-3741	196	29	as	as	ADP
inlawrev-3741	196	30	retirement	retirement	NOUN
inlawrev-3741	196	31	"	"	PUNCT
inlawrev-3741	196	32	then	then	ADV
inlawrev-3741	196	33	the	the	DET
inlawrev-3741	196	34	disciplinary	disciplinary	ADJ
inlawrev-3741	196	35	rule	rule	NOUN
inlawrev-3741	196	36	has	have	VERB
inlawrev-3741	196	37	no	no	DET
inlawrev-3741	196	38	meaning	meaning	NOUN
inlawrev-3741	196	39	.	.	PUNCT
inlawrev-3741	196	40	"	"	PUNCT
inlawrev-3741	197	1	32	32	NUM
inlawrev-3741	197	2	that	that	DET
inlawrev-3741	197	3	perceptive	perceptive	ADJ
inlawrev-3741	197	4	point	point	NOUN
inlawrev-3741	197	5	made	make	VERB
inlawrev-3741	197	6	,	,	PUNCT
inlawrev-3741	197	7	the	the	DET
inlawrev-3741	197	8	court	court	NOUN
inlawrev-3741	197	9	failed	fail	VERB
inlawrev-3741	197	10	to	to	PART
inlawrev-3741	197	11	give	give	VERB
inlawrev-3741	197	12	additional	additional	ADJ
inlawrev-3741	197	13	guidance	guidance	NOUN
inlawrev-3741	197	14	on	on	ADP
inlawrev-3741	197	15	defining	define	VERB
inlawrev-3741	197	16	retirement	retirement	NOUN
inlawrev-3741	197	17	benefits	benefit	NOUN
inlawrev-3741	197	18	.	.	PUNCT
inlawrev-3741	198	1	an	an	DET
inlawrev-3741	198	2	early	early	ADJ
inlawrev-3741	198	3	and	and	CCONJ
inlawrev-3741	198	4	significant	significant	ADJ
inlawrev-3741	198	5	judicial	judicial	ADJ
inlawrev-3741	198	6	analysis	analysis	NOUN
inlawrev-3741	198	7	of	of	ADP
inlawrev-3741	198	8	retirement	retirement	NOUN
inlawrev-3741	198	9	benefits	benefit	NOUN
inlawrev-3741	198	10	is	be	AUX
inlawrev-3741	198	11	cohen	cohen	PROPN
inlawrev-3741	198	12	v.	v.	PROPN
inlawrev-3741	198	13	lord	lord	PROPN
inlawrev-3741	198	14	,	,	PUNCT
inlawrev-3741	198	15	day	day	PROPN
inlawrev-3741	198	16	&	&	CCONJ
inlawrev-3741	198	17	lord,33	lord,33	PROPN
inlawrev-3741	198	18	a	a	DET
inlawrev-3741	198	19	landmark	landmark	NOUN
inlawrev-3741	198	20	case	case	NOUN
inlawrev-3741	198	21	on	on	ADP
inlawrev-3741	198	22	lawyer	lawyer	NOUN
inlawrev-3741	198	23	mobility	mobility	NOUN
inlawrev-3741	198	24	.	.	PUNCT
inlawrev-3741	199	1	cohen	cohen	PROPN
inlawrev-3741	199	2	's	's	PART
inlawrev-3741	199	3	principal	principal	ADJ
inlawrev-3741	199	4	significance	significance	NOUN
inlawrev-3741	199	5	is	be	AUX
inlawrev-3741	199	6	its	its	PRON
inlawrev-3741	199	7	conclusion	conclusion	NOUN
inlawrev-3741	199	8	that	that	SCONJ
inlawrev-3741	199	9	the	the	DET
inlawrev-3741	199	10	ethics	ethic	NOUN
inlawrev-3741	199	11	prohibition	prohibition	NOUN
inlawrev-3741	199	12	on	on	ADP
inlawrev-3741	199	13	restrictive	restrictive	ADJ
inlawrev-3741	199	14	covenants	covenant	NOUN
inlawrev-3741	199	15	extends	extend	VERB
inlawrev-3741	199	16	to	to	ADP
inlawrev-3741	199	17	contractual	contractual	ADJ
inlawrev-3741	199	18	provisions	provision	NOUN
inlawrev-3741	199	19	imposing	impose	VERB
inlawrev-3741	199	20	a	a	DET
inlawrev-3741	199	21	monetary	monetary	ADJ
inlawrev-3741	199	22	penalty	penalty	NOUN
inlawrev-3741	199	23	on	on	ADP
inlawrev-3741	199	24	withdrawing	withdraw	VERB
inlawrev-3741	199	25	partners	partner	NOUN
inlawrev-3741	199	26	who	who	PRON
inlawrev-3741	199	27	subsequently	subsequently	ADV
inlawrev-3741	199	28	compete	compete	VERB
inlawrev-3741	199	29	with	with	ADP
inlawrev-3741	199	30	their	their	PRON
inlawrev-3741	199	31	former	former	ADJ
inlawrev-3741	199	32	firms.34	firms.34	NOUN
inlawrev-3741	199	33	importantly	importantly	ADV
inlawrev-3741	199	34	,	,	PUNCT
inlawrev-3741	199	35	it	it	PRON
inlawrev-3741	199	36	rejected	reject	VERB
inlawrev-3741	199	37	the	the	DET
inlawrev-3741	199	38	law	law	NOUN
inlawrev-3741	199	39	firm	firm	NOUN
inlawrev-3741	199	40	's	's	PART
inlawrev-3741	199	41	attempt	attempt	NOUN
inlawrev-3741	199	42	to	to	PART
inlawrev-3741	199	43	bring	bring	VERB
inlawrev-3741	199	44	the	the	DET
inlawrev-3741	199	45	contractual	contractual	ADJ
inlawrev-3741	199	46	forfeiture	forfeiture	NOUN
inlawrev-3741	199	47	within	within	ADP
inlawrev-3741	199	48	the	the	DET
inlawrev-3741	199	49	retirement	retirement	NOUN
inlawrev-3741	199	50	benefits	benefit	NOUN
inlawrev-3741	199	51	exception	exception	NOUN
inlawrev-3741	199	52	,	,	PUNCT
inlawrev-3741	199	53	offering	offer	VERB
inlawrev-3741	199	54	three	three	NUM
inlawrev-3741	199	55	distinct	distinct	ADJ
inlawrev-3741	199	56	reasons	reason	NOUN
inlawrev-3741	199	57	in	in	ADP
inlawrev-3741	199	58	support	support	NOUN
inlawrev-3741	199	59	of	of	ADP
inlawrev-3741	199	60	this	this	DET
inlawrev-3741	199	61	result	result	NOUN
inlawrev-3741	199	62	:	:	PUNCT
inlawrev-3741	199	63	(	(	PUNCT
inlawrev-3741	199	64	1	1	X
inlawrev-3741	199	65	)	)	PUNCT
inlawrev-3741	199	66	a	a	DET
inlawrev-3741	199	67	different	different	ADJ
inlawrev-3741	199	68	and	and	CCONJ
inlawrev-3741	199	69	mutually	mutually	ADV
inlawrev-3741	199	70	exclusive	exclusive	ADJ
inlawrev-3741	199	71	section	section	NOUN
inlawrev-3741	199	72	ofthe	ofthe	PROPN
inlawrev-3741	199	73	partnership	partnership	NOUN
inlawrev-3741	199	74	agreement	agreement	NOUN
inlawrev-3741	199	75	specifically	specifically	ADV
inlawrev-3741	199	76	provided	provide	VERB
inlawrev-3741	199	77	for	for	ADP
inlawrev-3741	199	78	retirement	retirement	NOUN
inlawrev-3741	199	79	benefits	benefit	NOUN
inlawrev-3741	199	80	;	;	PUNCT
inlawrev-3741	199	81	(	(	PUNCT
inlawrev-3741	199	82	2	2	X
inlawrev-3741	199	83	)	)	PUNCT
inlawrev-3741	199	84	retirement	retirement	NOUN
inlawrev-3741	199	85	benefits	benefit	NOUN
inlawrev-3741	199	86	typically	typically	ADV
inlawrev-3741	199	87	extend	extend	VERB
inlawrev-3741	199	88	to	to	ADP
inlawrev-3741	199	89	the	the	DET
inlawrev-3741	199	90	death	death	NOUN
inlawrev-3741	199	91	of	of	ADP
inlawrev-3741	199	92	the	the	DET
inlawrev-3741	199	93	retiring	retire	VERB
inlawrev-3741	199	94	partner	partner	NOUN
inlawrev-3741	199	95	,	,	PUNCT
inlawrev-3741	199	96	while	while	SCONJ
inlawrev-3741	199	97	the	the	DET
inlawrev-3741	199	98	departure	departure	NOUN
inlawrev-3741	199	99	compensation	compensation	NOUN
inlawrev-3741	199	100	at	at	ADP
inlawrev-3741	199	101	issue	issue	NOUN
inlawrev-3741	199	102	in	in	ADP
inlawrev-3741	199	103	the	the	DET
inlawrev-3741	199	104	case	case	NOUN
inlawrev-3741	199	105	was	be	AUX
inlawrev-3741	199	106	paid	pay	VERB
inlawrev-3741	199	107	only	only	ADV
inlawrev-3741	199	108	over	over	ADP
inlawrev-3741	199	109	a	a	DET
inlawrev-3741	199	110	three	three	NUM
inlawrev-3741	199	111	year	year	NOUN
inlawrev-3741	199	112	period	period	NOUN
inlawrev-3741	199	113	;	;	PUNCT
inlawrev-3741	199	114	and	and	CCONJ
inlawrev-3741	199	115	(	(	PUNCT
inlawrev-3741	199	116	3	3	X
inlawrev-3741	199	117	)	)	PUNCT
inlawrev-3741	199	118	treating	treat	VERB
inlawrev-3741	199	119	"	"	PUNCT
inlawrev-3741	199	120	departure	departure	NOUN
inlawrev-3741	199	121	compensation	compensation	NOUN
inlawrev-3741	199	122	as	as	ADP
inlawrev-3741	199	123	a	a	DET
inlawrev-3741	199	124	retirement	retirement	NOUN
inlawrev-3741	199	125	benefit	benefit	NOUN
inlawrev-3741	199	126	would	would	AUX
inlawrev-3741	199	127	invert	invert	VERB
inlawrev-3741	199	128	the	the	DET
inlawrev-3741	199	129	exception	exception	NOUN
inlawrev-3741	199	130	into	into	ADP
inlawrev-3741	199	131	the	the	DET
inlawrev-3741	199	132	general	general	ADJ
inlawrev-3741	199	133	rule	rule	NOUN
inlawrev-3741	199	134	,	,	PUNCT
inlawrev-3741	199	135	thus	thus	ADV
inlawrev-3741	199	136	significantly	significantly	ADV
inlawrev-3741	199	137	undermining	undermine	VERB
inlawrev-3741	199	138	the	the	DET
inlawrev-3741	199	139	prohibition	prohibition	NOUN
inlawrev-3741	199	140	against	against	ADP
inlawrev-3741	199	141	restraints	restraint	NOUN
inlawrev-3741	199	142	on	on	ADP
inlawrev-3741	199	143	lawyers	lawyer	NOUN
inlawrev-3741	199	144	practicing	practice	VERB
inlawrev-3741	199	145	law	law	NOUN
inlawrev-3741	199	146	.	.	PUNCT
inlawrev-3741	199	147	"	"	PUNCT
inlawrev-3741	200	1	35	35	NUM
inlawrev-3741	200	2	although	although	SCONJ
inlawrev-3741	200	3	the	the	DET
inlawrev-3741	200	4	existence	existence	NOUN
inlawrev-3741	200	5	of	of	ADP
inlawrev-3741	200	6	distinct	distinct	ADJ
inlawrev-3741	200	7	,	,	PUNCT
inlawrev-3741	200	8	mutually	mutually	ADV
inlawrev-3741	200	9	exclusive	exclusive	ADJ
inlawrev-3741	200	10	provisions	provision	NOUN
inlawrev-3741	200	11	concerning	concern	VERB
inlawrev-3741	200	12	departure	departure	NOUN
inlawrev-3741	200	13	compensation	compensation	NOUN
inlawrev-3741	200	14	and	and	CCONJ
inlawrev-3741	200	15	retirement	retirement	NOUN
inlawrev-3741	200	16	benefits	benefit	NOUN
inlawrev-3741	200	17	is	be	AUX
inlawrev-3741	200	18	a	a	DET
inlawrev-3741	200	19	reason	reason	NOUN
inlawrev-3741	200	20	not	not	PART
inlawrev-3741	200	21	to	to	PART
inlawrev-3741	200	22	treat	treat	VERB
inlawrev-3741	200	23	departure	departure	NOUN
inlawrev-3741	200	24	compensation	compensation	NOUN
inlawrev-3741	200	25	as	as	ADP
inlawrev-3741	200	26	a	a	DET
inlawrev-3741	200	27	retirement	retirement	NOUN
inlawrev-3741	200	28	benefit	benefit	NOUN
inlawrev-3741	200	29	,	,	PUNCT
inlawrev-3741	200	30	placing	place	VERB
inlawrev-3741	200	31	undue	undue	ADJ
inlawrev-3741	200	32	emphasis	emphasis	NOUN
inlawrev-3741	200	33	on	on	ADP
inlawrev-3741	200	34	such	such	ADJ
inlawrev-3741	200	35	provisions	provision	NOUN
inlawrev-3741	200	36	may	may	AUX
inlawrev-3741	200	37	prompt	prompt	VERB
inlawrev-3741	200	38	an	an	DET
inlawrev-3741	200	39	adroit	adroit	ADJ
inlawrev-3741	200	40	drafter	drafter	NOUN
inlawrev-3741	200	41	to	to	PART
inlawrev-3741	200	42	merge	merge	VERB
inlawrev-3741	200	43	the	the	DET
inlawrev-3741	200	44	provisions	provision	NOUN
inlawrev-3741	200	45	into	into	ADP
inlawrev-3741	200	46	an	an	DET
inlawrev-3741	200	47	integrated	integrate	VERB
inlawrev-3741	200	48	provision	provision	NOUN
inlawrev-3741	200	49	of	of	ADP
inlawrev-3741	200	50	the	the	DET
inlawrev-3741	200	51	partnership	partnership	NOUN
inlawrev-3741	200	52	agreement	agreement	NOUN
inlawrev-3741	200	53	.	.	PUNCT
inlawrev-3741	201	1	cohen	cohen	PROPN
inlawrev-3741	201	2	was	be	AUX
inlawrev-3741	201	3	correct	correct	ADJ
inlawrev-3741	201	4	in	in	ADP
inlawrev-3741	201	5	observing	observe	VERB
inlawrev-3741	201	6	that	that	PRON
inlawrev-3741	201	7	to	to	PART
inlawrev-3741	201	8	treat	treat	VERB
inlawrev-3741	201	9	all	all	DET
inlawrev-3741	201	10	departure	departure	NOUN
inlawrev-3741	201	11	compensation	compensation	NOUN
inlawrev-3741	201	12	as	as	ADP
inlawrev-3741	201	13	retirement	retirement	NOUN
inlawrev-3741	201	14	benefits	benefit	NOUN
inlawrev-3741	201	15	would	would	AUX
inlawrev-3741	201	16	undermine	undermine	VERB
inlawrev-3741	201	17	severely	severely	ADV
inlawrev-3741	201	18	the	the	DET
inlawrev-3741	201	19	ban	ban	NOUN
inlawrev-3741	201	20	on	on	ADP
inlawrev-3741	201	21	restrictive	restrictive	ADJ
inlawrev-3741	201	22	covenants	covenant	NOUN
inlawrev-3741	201	23	,	,	PUNCT
inlawrev-3741	201	24	36	36	NUM
inlawrev-3741	201	25	but	but	CCONJ
inlawrev-3741	201	26	that	that	DET
inlawrev-3741	201	27	point	point	NOUN
inlawrev-3741	201	28	does	do	VERB
inlawrev-3741	201	29	little	little	ADJ
inlawrev-3741	201	30	to	to	PART
inlawrev-3741	201	31	develop	develop	VERB
inlawrev-3741	201	32	a	a	DET
inlawrev-3741	201	33	framework	framework	NOUN
inlawrev-3741	201	34	for	for	ADP
inlawrev-3741	201	35	distinguishing	distinguish	VERB
inlawrev-3741	201	36	payments	payment	NOUN
inlawrev-3741	201	37	triggered	trigger	VERB
inlawrev-3741	201	38	by	by	ADP
inlawrev-3741	201	39	withdrawal	withdrawal	NOUN
inlawrev-3741	201	40	that	that	PRON
inlawrev-3741	201	41	qualify	qualify	VERB
inlawrev-3741	201	42	as	as	ADP
inlawrev-3741	201	43	retirement	retirement	NOUN
inlawrev-3741	201	44	benefits	benefit	NOUN
inlawrev-3741	201	45	from	from	ADP
inlawrev-3741	201	46	those	those	PRON
inlawrev-3741	201	47	that	that	PRON
inlawrev-3741	201	48	do	do	VERB
inlawrev-3741	201	49	not	not	PART
inlawrev-3741	201	50	.	.	PUNCT
inlawrev-3741	202	1	the	the	DET
inlawrev-3741	202	2	most	most	ADV
inlawrev-3741	202	3	meaningful	meaningful	ADJ
inlawrev-3741	202	4	and	and	CCONJ
inlawrev-3741	202	5	specific	specific	ADJ
inlawrev-3741	202	6	guidance	guidance	NOUN
inlawrev-3741	202	7	offered	offer	VERB
inlawrev-3741	202	8	in	in	ADP
inlawrev-3741	202	9	the	the	DET
inlawrev-3741	202	10	opinion	opinion	NOUN
inlawrev-3741	202	11	for	for	ADP
inlawrev-3741	202	12	defining	define	VERB
inlawrev-3741	202	13	"	"	PUNCT
inlawrev-3741	202	14	retirement	retirement	NOUN
inlawrev-3741	202	15	"	"	PUNCT
inlawrev-3741	202	16	benefits	benefit	NOUN
inlawrev-3741	202	17	that	that	PRON
inlawrev-3741	202	18	may	may	AUX
inlawrev-3741	202	19	be	be	AUX
inlawrev-3741	202	20	subject	subject	ADJ
inlawrev-3741	202	21	to	to	ADP
inlawrev-3741	202	22	forfeiture	forfeiture	NOUN
inlawrev-3741	202	23	for	for	ADP
inlawrev-3741	202	24	competition	competition	NOUN
inlawrev-3741	202	25	32	32	NUM
inlawrev-3741	202	26	.	.	PUNCT
inlawrev-3741	203	1	gray	gray	ADJ
inlawrev-3741	203	2	v.	v.	ADP
inlawrev-3741	203	3	martin	martin	PROPN
inlawrev-3741	203	4	,	,	PUNCT
inlawrev-3741	203	5	663	663	NUM
inlawrev-3741	203	6	p.2d	p.2d	SYM
inlawrev-3741	203	7	1285	1285	NUM
inlawrev-3741	203	8	,	,	PUNCT
inlawrev-3741	203	9	1290	1290	NUM
inlawrev-3741	203	10	(	(	PUNCT
inlawrev-3741	203	11	or	or	CCONJ
inlawrev-3741	203	12	.	.	PUNCT
inlawrev-3741	204	1	ct	ct	PROPN
inlawrev-3741	204	2	.	.	PUNCT
inlawrev-3741	205	1	app	app	PROPN
inlawrev-3741	205	2	.	.	PROPN
inlawrev-3741	205	3	1983	1983	NUM
inlawrev-3741	205	4	)	)	PUNCT
inlawrev-3741	205	5	.	.	PUNCT
inlawrev-3741	206	1	33	33	NUM
inlawrev-3741	206	2	.	.	NOUN
inlawrev-3741	207	1	550	550	NUM
inlawrev-3741	207	2	n.e.2d	n.e.2d	NOUN
inlawrev-3741	207	3	410	410	NUM
inlawrev-3741	207	4	(	(	PUNCT
inlawrev-3741	207	5	n.y	n.y	PROPN
inlawrev-3741	207	6	.	.	PROPN
inlawrev-3741	207	7	1989	1989	NUM
inlawrev-3741	207	8	)	)	PUNCT
inlawrev-3741	207	9	.	.	PUNCT
inlawrev-3741	208	1	34	34	NUM
inlawrev-3741	208	2	.	.	PUNCT
inlawrev-3741	209	1	i	i	PRON
inlawrev-3741	209	2	d	d	PROPN
inlawrev-3741	209	3	at	at	ADP
inlawrev-3741	209	4	412	412	NUM
inlawrev-3741	209	5	.	.	PUNCT
inlawrev-3741	210	1	see	see	VERB
inlawrev-3741	210	2	generally	generally	ADV
inlawrev-3741	210	3	hlllman	hlllman	NOUN
inlawrev-3741	210	4	,	,	PUNCT
inlawrev-3741	210	5	supra	supra	PROPN
inlawrev-3741	210	6	note	note	NOUN
inlawrev-3741	210	7	2	2	NUM
inlawrev-3741	210	8	,	,	PUNCT
inlawrev-3741	210	9	§	§	PROPN
inlawrev-3741	210	10	2.3	2.3	NUM
inlawrev-3741	210	11	.	.	PUNCT
inlawrev-3741	210	12	35	35	NUM
inlawrev-3741	210	13	.	.	X
inlawrev-3741	211	1	cohen	cohen	PROPN
inlawrev-3741	211	2	,	,	PUNCT
inlawrev-3741	211	3	550	550	NUM
inlawrev-3741	211	4	n.e.2d	n.e.2d	NOUN
inlawrev-3741	211	5	at	at	ADP
inlawrev-3741	211	6	412	412	NUM
inlawrev-3741	211	7	.	.	PUNCT
inlawrev-3741	211	8	36	36	NUM
inlawrev-3741	211	9	.	.	PUNCT
inlawrev-3741	212	1	i	i	PRON
inlawrev-3741	212	2	d.	d.	PROPN
inlawrev-3741	212	3	2005	2005	NUM
inlawrev-3741	212	4	]	]	PUNCT
inlawrev-3741	212	5	ties	tie	NOUN
inlawrev-3741	212	6	that	that	PRON
inlawrev-3741	212	7	bind	bind	VERB
inlawrev-3741	212	8	is	be	AUX
inlawrev-3741	212	9	the	the	DET
inlawrev-3741	212	10	temporal	temporal	ADJ
inlawrev-3741	212	11	notion	notion	NOUN
inlawrev-3741	212	12	that	that	SCONJ
inlawrev-3741	212	13	retirement	retirement	NOUN
inlawrev-3741	212	14	benefits	benefit	NOUN
inlawrev-3741	212	15	"	"	PUNCT
inlawrev-3741	212	16	extend	extend	VERB
inlawrev-3741	212	17	to	to	ADP
inlawrev-3741	212	18	the	the	DET
inlawrev-3741	212	19	death	death	NOUN
inlawrev-3741	212	20	ofthe	ofthe	NOUN
inlawrev-3741	212	21	retiring	retire	VERB
inlawrev-3741	212	22	partner	partner	NOUN
inlawrev-3741	212	23	and	and	CCONJ
inlawrev-3741	212	24	then	then	ADV
inlawrev-3741	212	25	may	may	AUX
inlawrev-3741	212	26	even	even	ADV
inlawrev-3741	212	27	continue	continue	VERB
inlawrev-3741	212	28	to	to	ADP
inlawrev-3741	212	29	the	the	DET
inlawrev-3741	212	30	partner	partner	NOUN
inlawrev-3741	212	31	's	's	PART
inlawrev-3741	212	32	surviving	surviving	NOUN
inlawrev-3741	212	33	spouse	spouse	NOUN
inlawrev-3741	212	34	,	,	PUNCT
inlawrev-3741	212	35	"	"	PUNCT
inlawrev-3741	212	36	37	37	NUM
inlawrev-3741	212	37	while	while	SCONJ
inlawrev-3741	212	38	the	the	DET
inlawrev-3741	212	39	departure	departure	NOUN
inlawrev-3741	212	40	payments	payment	NOUN
inlawrev-3741	212	41	under	under	ADP
inlawrev-3741	212	42	the	the	DET
inlawrev-3741	212	43	agreement	agreement	NOUN
inlawrev-3741	212	44	at	at	ADP
inlawrev-3741	212	45	issue	issue	NOUN
inlawrev-3741	212	46	ended	end	VERB
inlawrev-3741	212	47	after	after	ADP
inlawrev-3741	212	48	three	three	NUM
inlawrev-3741	212	49	years	year	NOUN
inlawrev-3741	212	50	.	.	PUNCT
inlawrev-3741	213	1	some	some	DET
inlawrev-3741	213	2	retirement	retirement	NOUN
inlawrev-3741	213	3	plans	plan	NOUN
inlawrev-3741	213	4	do	do	AUX
inlawrev-3741	213	5	indeed	indeed	ADV
inlawrev-3741	213	6	provide	provide	VERB
inlawrev-3741	213	7	for	for	ADP
inlawrev-3741	213	8	payments	payment	NOUN
inlawrev-3741	213	9	over	over	ADP
inlawrev-3741	213	10	the	the	DET
inlawrev-3741	213	11	life	life	NOUN
inlawrev-3741	213	12	ofthe	ofthe	NOUN
inlawrev-3741	213	13	recipient	recipient	NOUN
inlawrev-3741	213	14	,	,	PUNCT
inlawrev-3741	213	15	but	but	CCONJ
inlawrev-3741	213	16	many	many	ADJ
inlawrev-3741	213	17	do	do	VERB
inlawrev-3741	213	18	not	not	PART
inlawrev-3741	213	19	.	.	PUNCT
inlawrev-3741	214	1	a	a	DET
inlawrev-3741	214	2	large	large	ADJ
inlawrev-3741	214	3	number	number	NOUN
inlawrev-3741	214	4	of	of	ADP
inlawrev-3741	214	5	retirement	retirement	NOUN
inlawrev-3741	214	6	plans	plan	NOUN
inlawrev-3741	214	7	provide	provide	VERB
inlawrev-3741	214	8	for	for	ADP
inlawrev-3741	214	9	lump	lump	NOUN
inlawrev-3741	214	10	-	-	PUNCT
inlawrev-3741	214	11	sum	sum	NOUN
inlawrev-3741	214	12	or	or	CCONJ
inlawrev-3741	214	13	installment	installment	NOUN
inlawrev-3741	214	14	payments	payment	NOUN
inlawrev-3741	214	15	,	,	PUNCT
inlawrev-3741	214	16	and	and	CCONJ
inlawrev-3741	214	17	it	it	PRON
inlawrev-3741	214	18	is	be	AUX
inlawrev-3741	214	19	unclear	unclear	ADJ
inlawrev-3741	214	20	what	what	PRON
inlawrev-3741	214	21	policy	policy	NOUN
inlawrev-3741	214	22	consideration	consideration	NOUN
inlawrev-3741	214	23	is	be	AUX
inlawrev-3741	214	24	advanced	advance	VERB
inlawrev-3741	214	25	by	by	ADP
inlawrev-3741	214	26	concluding	conclude	VERB
inlawrev-3741	214	27	that	that	SCONJ
inlawrev-3741	214	28	a	a	DET
inlawrev-3741	214	29	short	short	ADJ
inlawrev-3741	214	30	pay	pay	NOUN
inlawrev-3741	214	31	-	-	PUNCT
inlawrev-3741	214	32	out	out	NOUN
inlawrev-3741	214	33	period	period	NOUN
inlawrev-3741	214	34	for	for	ADP
inlawrev-3741	214	35	benefits	benefit	NOUN
inlawrev-3741	214	36	removes	remove	VERB
inlawrev-3741	214	37	the	the	DET
inlawrev-3741	214	38	payments	payment	NOUN
inlawrev-3741	214	39	from	from	ADP
inlawrev-3741	214	40	the	the	DET
inlawrev-3741	214	41	retirement	retirement	NOUN
inlawrev-3741	214	42	exception	exception	NOUN
inlawrev-3741	214	43	.	.	PUNCT
inlawrev-3741	215	1	vi	vi	X
inlawrev-3741	215	2	.	.	PUNCT
inlawrev-3741	215	3	a	a	DET
inlawrev-3741	215	4	suggested	suggest	VERB
inlawrev-3741	215	5	framework	framework	NOUN
inlawrev-3741	215	6	for	for	ADP
inlawrev-3741	215	7	applying	apply	VERB
inlawrev-3741	215	8	the	the	DET
inlawrev-3741	215	9	retirement	retirement	NOUN
inlawrev-3741	215	10	benefits	benefit	NOUN
inlawrev-3741	215	11	exception	exception	NOUN
inlawrev-3741	215	12	inasmuch	inasmuch	ADJ
inlawrev-3741	215	13	as	as	SCONJ
inlawrev-3741	215	14	restrictive	restrictive	ADJ
inlawrev-3741	215	15	covenants	covenant	NOUN
inlawrev-3741	215	16	are	be	AUX
inlawrev-3741	215	17	permissible	permissible	ADJ
inlawrev-3741	215	18	when	when	SCONJ
inlawrev-3741	215	19	tied	tie	VERB
inlawrev-3741	215	20	to	to	ADP
inlawrev-3741	215	21	the	the	DET
inlawrev-3741	215	22	payment	payment	NOUN
inlawrev-3741	215	23	of	of	ADP
inlawrev-3741	215	24	retirement	retirement	NOUN
inlawrev-3741	215	25	benefits	benefit	NOUN
inlawrev-3741	215	26	,	,	PUNCT
inlawrev-3741	215	27	it	it	PRON
inlawrev-3741	215	28	is	be	AUX
inlawrev-3741	215	29	important	important	ADJ
inlawrev-3741	215	30	to	to	PART
inlawrev-3741	215	31	focus	focus	VERB
inlawrev-3741	215	32	on	on	ADP
inlawrev-3741	215	33	the	the	DET
inlawrev-3741	215	34	purpose	purpose	NOUN
inlawrev-3741	215	35	of	of	ADP
inlawrev-3741	215	36	an	an	DET
inlawrev-3741	215	37	agreement	agreement	NOUN
inlawrev-3741	215	38	establishing	establish	VERB
inlawrev-3741	215	39	the	the	DET
inlawrev-3741	215	40	right	right	NOUN
inlawrev-3741	215	41	to	to	ADP
inlawrev-3741	215	42	departure	departure	NOUN
inlawrev-3741	215	43	payments	payment	NOUN
inlawrev-3741	215	44	as	as	ADP
inlawrev-3741	215	45	a	a	DET
inlawrev-3741	215	46	first	first	ADJ
inlawrev-3741	215	47	step	step	NOUN
inlawrev-3741	215	48	in	in	ADP
inlawrev-3741	215	49	determining	determine	VERB
inlawrev-3741	215	50	whether	whether	SCONJ
inlawrev-3741	215	51	a	a	DET
inlawrev-3741	215	52	forfeiture	forfeiture	NOUN
inlawrev-3741	215	53	-	-	PUNCT
inlawrev-3741	215	54	for	for	ADP
inlawrev-3741	215	55	-	-	PUNCT
inlawrev-3741	215	56	competition	competition	NOUN
inlawrev-3741	215	57	provision	provision	NOUN
inlawrev-3741	215	58	unduly	unduly	ADV
inlawrev-3741	215	59	impedes	impede	VERB
inlawrev-3741	215	60	the	the	DET
inlawrev-3741	215	61	ability	ability	NOUN
inlawrev-3741	215	62	of	of	ADP
inlawrev-3741	215	63	clients	client	NOUN
inlawrev-3741	215	64	to	to	PART
inlawrev-3741	215	65	choose	choose	VERB
inlawrev-3741	215	66	their	their	PRON
inlawrev-3741	215	67	lawyers	lawyer	NOUN
inlawrev-3741	215	68	.	.	PUNCT
inlawrev-3741	216	1	an	an	DET
inlawrev-3741	216	2	agreement	agreement	NOUN
inlawrev-3741	216	3	may	may	AUX
inlawrev-3741	216	4	provide	provide	VERB
inlawrev-3741	216	5	for	for	ADP
inlawrev-3741	216	6	post	post	ADJ
inlawrev-3741	216	7	-	-	ADJ
inlawrev-3741	216	8	withdrawal	withdrawal	ADJ
inlawrev-3741	216	9	payments	payment	NOUN
inlawrev-3741	216	10	for	for	ADP
inlawrev-3741	216	11	any	any	DET
inlawrev-3741	216	12	one	one	NUM
inlawrev-3741	216	13	of	of	ADP
inlawrev-3741	216	14	a	a	DET
inlawrev-3741	216	15	number	number	NOUN
inlawrev-3741	216	16	of	of	ADP
inlawrev-3741	216	17	reasons	reason	NOUN
inlawrev-3741	216	18	.	.	PUNCT
inlawrev-3741	217	1	some	some	DET
inlawrev-3741	217	2	agreements	agreement	NOUN
inlawrev-3741	217	3	merely	merely	ADV
inlawrev-3741	217	4	reiterate	reiterate	VERB
inlawrev-3741	217	5	the	the	DET
inlawrev-3741	217	6	partnership	partnership	NOUN
inlawrev-3741	217	7	law	law	NOUN
inlawrev-3741	217	8	's	's	PART
inlawrev-3741	217	9	winding	wind	VERB
inlawrev-3741	217	10	-	-	PUNCT
inlawrev-3741	217	11	up	up	ADP
inlawrev-3741	217	12	provisions	provision	NOUN
inlawrev-3741	217	13	and	and	CCONJ
inlawrev-3741	217	14	set	set	VERB
inlawrev-3741	217	15	forth	forth	ADP
inlawrev-3741	217	16	the	the	DET
inlawrev-3741	217	17	method	method	NOUN
inlawrev-3741	217	18	by	by	ADP
inlawrev-3741	217	19	which	which	PRON
inlawrev-3741	217	20	a	a	DET
inlawrev-3741	217	21	withdrawing	withdraw	VERB
inlawrev-3741	217	22	partner	partner	NOUN
inlawrev-3741	217	23	will	will	AUX
inlawrev-3741	217	24	share	share	VERB
inlawrev-3741	217	25	in	in	ADP
inlawrev-3741	217	26	income	income	NOUN
inlawrev-3741	217	27	generated	generate	VERB
inlawrev-3741	217	28	from	from	ADP
inlawrev-3741	217	29	work	work	NOUN
inlawrev-3741	217	30	in	in	ADP
inlawrev-3741	217	31	process	process	NOUN
inlawrev-3741	217	32	at	at	ADP
inlawrev-3741	217	33	the	the	DET
inlawrev-3741	217	34	time	time	NOUN
inlawrev-3741	217	35	of	of	ADP
inlawrev-3741	217	36	withdrawal	withdrawal	NOUN
inlawrev-3741	217	37	.	.	PUNCT
inlawrev-3741	218	1	38	38	NUM
inlawrev-3741	218	2	other	other	ADJ
inlawrev-3741	218	3	agreements	agreement	NOUN
inlawrev-3741	218	4	,	,	PUNCT
inlawrev-3741	218	5	such	such	ADJ
inlawrev-3741	218	6	as	as	ADP
inlawrev-3741	218	7	the	the	DET
inlawrev-3741	218	8	one	one	NOUN
inlawrev-3741	218	9	at	at	ADP
inlawrev-3741	218	10	issue	issue	NOUN
inlawrev-3741	218	11	in	in	ADP
inlawrev-3741	218	12	cohen	cohen	PROPN
inlawrev-3741	218	13	,	,	PUNCT
inlawrev-3741	218	14	attempt	attempt	VERB
inlawrev-3741	218	15	to	to	PART
inlawrev-3741	218	16	modify	modify	VERB
inlawrev-3741	218	17	the	the	DET
inlawrev-3741	218	18	default	default	NOUN
inlawrev-3741	218	19	provisions	provision	NOUN
inlawrev-3741	218	20	of	of	ADP
inlawrev-3741	218	21	partnership	partnership	NOUN
inlawrev-3741	218	22	law	law	NOUN
inlawrev-3741	218	23	by	by	ADP
inlawrev-3741	218	24	setting	set	VERB
inlawrev-3741	218	25	forth	forth	ADP
inlawrev-3741	218	26	an	an	DET
inlawrev-3741	218	27	alternative	alternative	ADJ
inlawrev-3741	218	28	mechanism	mechanism	NOUN
inlawrev-3741	218	29	for	for	ADP
inlawrev-3741	218	30	the	the	DET
inlawrev-3741	218	31	sharing	sharing	NOUN
inlawrev-3741	218	32	of	of	ADP
inlawrev-3741	218	33	post	post	ADJ
inlawrev-3741	218	34	-	-	ADJ
inlawrev-3741	218	35	withdrawal	withdrawal	ADJ
inlawrev-3741	218	36	income	income	NOUN
inlawrev-3741	218	37	.	.	PUNCT
inlawrev-3741	219	1	and	and	CCONJ
inlawrev-3741	219	2	still	still	ADV
inlawrev-3741	219	3	other	other	ADJ
inlawrev-3741	219	4	agreements	agreement	NOUN
inlawrev-3741	219	5	seek	seek	VERB
inlawrev-3741	219	6	to	to	PART
inlawrev-3741	219	7	terminate	terminate	VERB
inlawrev-3741	219	8	the	the	DET
inlawrev-3741	219	9	right	right	ADJ
inlawrev-3741	219	10	ofany	ofany	NOUN
inlawrev-3741	219	11	withdrawing	withdraw	VERB
inlawrev-3741	219	12	partner	partner	NOUN
inlawrev-3741	219	13	to	to	PART
inlawrev-3741	219	14	share	share	VERB
inlawrev-3741	219	15	in	in	ADP
inlawrev-3741	219	16	post	post	ADJ
inlawrev-3741	219	17	-	-	ADJ
inlawrev-3741	219	18	withdrawal	withdrawal	ADJ
inlawrev-3741	219	19	income	income	NOUN
inlawrev-3741	219	20	and	and	CCONJ
inlawrev-3741	219	21	provide	provide	VERB
inlawrev-3741	219	22	only	only	ADV
inlawrev-3741	219	23	for	for	ADP
inlawrev-3741	219	24	departure	departure	NOUN
inlawrev-3741	219	25	payments	payment	NOUN
inlawrev-3741	219	26	calculated	calculate	VERB
inlawrev-3741	219	27	with	with	ADP
inlawrev-3741	219	28	reference	reference	NOUN
inlawrev-3741	219	29	to	to	ADP
inlawrev-3741	219	30	the	the	DET
inlawrev-3741	219	31	partner	partner	NOUN
inlawrev-3741	219	32	's	's	PART
inlawrev-3741	219	33	capital	capital	NOUN
inlawrev-3741	219	34	account	account	NOUN
inlawrev-3741	219	35	.	.	PUNCT
inlawrev-3741	220	1	each	each	PRON
inlawrev-3741	220	2	of	of	ADP
inlawrev-3741	220	3	the	the	DET
inlawrev-3741	220	4	types	type	NOUN
inlawrev-3741	220	5	of	of	ADP
inlawrev-3741	220	6	agreements	agreement	NOUN
inlawrev-3741	220	7	described	describe	VERB
inlawrev-3741	220	8	above	above	ADV
inlawrev-3741	220	9	provides	provide	VERB
inlawrev-3741	220	10	a	a	DET
inlawrev-3741	220	11	method	method	NOUN
inlawrev-3741	220	12	of	of	ADP
inlawrev-3741	220	13	terminating	terminate	VERB
inlawrev-3741	220	14	a	a	DET
inlawrev-3741	220	15	partner	partner	NOUN
inlawrev-3741	220	16	's	's	PART
inlawrev-3741	220	17	interest	interest	NOUN
inlawrev-3741	220	18	in	in	ADP
inlawrev-3741	220	19	unfinished	unfinished	ADJ
inlawrev-3741	220	20	business	business	NOUN
inlawrev-3741	220	21	or	or	CCONJ
inlawrev-3741	220	22	settling	settle	VERB
inlawrev-3741	220	23	the	the	DET
inlawrev-3741	220	24	account	account	NOUN
inlawrev-3741	220	25	of	of	ADP
inlawrev-3741	220	26	a	a	DET
inlawrev-3741	220	27	withdrawing	withdraw	VERB
inlawrev-3741	220	28	partner	partner	NOUN
inlawrev-3741	220	29	.	.	PUNCT
inlawrev-3741	221	1	account	account	NOUN
inlawrev-3741	221	2	-	-	PUNCT
inlawrev-3741	221	3	settlement	settlement	NOUN
inlawrev-3741	221	4	agreements	agreement	NOUN
inlawrev-3741	221	5	are	be	AUX
inlawrev-3741	221	6	to	to	PART
inlawrev-3741	221	7	be	be	AUX
inlawrev-3741	221	8	distinguished	distinguish	VERB
inlawrev-3741	221	9	from	from	ADP
inlawrev-3741	221	10	agreements	agreement	NOUN
inlawrev-3741	221	11	recognizing	recognize	VERB
inlawrev-3741	221	12	that	that	SCONJ
inlawrev-3741	221	13	some	some	DET
inlawrev-3741	221	14	partners	partner	NOUN
inlawrev-3741	221	15	,	,	PUNCT
inlawrev-3741	221	16	upon	upon	SCONJ
inlawrev-3741	221	17	reaching	reach	VERB
inlawrev-3741	221	18	a	a	DET
inlawrev-3741	221	19	certain	certain	ADJ
inlawrev-3741	221	20	age	age	NOUN
inlawrev-3741	221	21	,	,	PUNCT
inlawrev-3741	221	22	will	will	AUX
inlawrev-3741	221	23	cease	cease	VERB
inlawrev-3741	221	24	practicing	practice	VERB
inlawrev-3741	221	25	law	law	NOUN
inlawrev-3741	221	26	and	and	CCONJ
inlawrev-3741	221	27	as	as	ADP
inlawrev-3741	221	28	a	a	DET
inlawrev-3741	221	29	result	result	NOUN
inlawrev-3741	221	30	suffer	suffer	VERB
inlawrev-3741	221	31	a	a	DET
inlawrev-3741	221	32	substantial	substantial	ADJ
inlawrev-3741	221	33	drop	drop	NOUN
inlawrev-3741	221	34	in	in	ADP
inlawrev-3741	221	35	income	income	NOUN
inlawrev-3741	221	36	.	.	PUNCT
inlawrev-3741	222	1	only	only	ADV
inlawrev-3741	222	2	this	this	DET
inlawrev-3741	222	3	latter	latter	ADJ
inlawrev-3741	222	4	type	type	NOUN
inlawrev-3741	222	5	of	of	ADP
inlawrev-3741	222	6	agreement	agreement	NOUN
inlawrev-3741	222	7	pertains	pertain	VERB
inlawrev-3741	222	8	to	to	ADP
inlawrev-3741	222	9	"	"	PUNCT
inlawrev-3741	222	10	retirement	retirement	VERB
inlawrev-3741	222	11	"	"	PUNCT
inlawrev-3741	222	12	as	as	SCONJ
inlawrev-3741	222	13	that	that	DET
inlawrev-3741	222	14	term	term	NOUN
inlawrev-3741	222	15	is	be	AUX
inlawrev-3741	222	16	customarily	customarily	ADV
inlawrev-3741	222	17	used	use	VERB
inlawrev-3741	222	18	.	.	PUNCT
inlawrev-3741	223	1	furthermore	furthermore	ADV
inlawrev-3741	223	2	,	,	PUNCT
inlawrev-3741	223	3	it	it	PRON
inlawrev-3741	223	4	is	be	AUX
inlawrev-3741	223	5	only	only	ADV
inlawrev-3741	223	6	the	the	DET
inlawrev-3741	223	7	benefits	benefit	NOUN
inlawrev-3741	223	8	that	that	PRON
inlawrev-3741	223	9	are	be	AUX
inlawrev-3741	223	10	payable	payable	ADJ
inlawrev-3741	223	11	pursuant	pursuant	ADV
inlawrev-3741	223	12	to	to	ADP
inlawrev-3741	223	13	such	such	ADJ
inlawrev-3741	223	14	agreements	agreement	NOUN
inlawrev-3741	223	15	that	that	PRON
inlawrev-3741	223	16	fit	fit	VERB
inlawrev-3741	223	17	comfortably	comfortably	ADV
inlawrev-3741	223	18	within	within	ADP
inlawrev-3741	223	19	the	the	DET
inlawrev-3741	223	20	retirement	retirement	NOUN
inlawrev-3741	223	21	exception	exception	NOUN
inlawrev-3741	223	22	to	to	ADP
inlawrev-3741	223	23	the	the	DET
inlawrev-3741	223	24	ban	ban	NOUN
inlawrev-3741	223	25	on	on	ADP
inlawrev-3741	223	26	restrictive	restrictive	ADJ
inlawrev-3741	223	27	covenants	covenant	NOUN
inlawrev-3741	223	28	.	.	PUNCT
inlawrev-3741	224	1	when	when	SCONJ
inlawrev-3741	224	2	a	a	DET
inlawrev-3741	224	3	partner	partner	NOUN
inlawrev-3741	224	4	"	"	PUNCT
inlawrev-3741	224	5	retires	retire	NOUN
inlawrev-3741	224	6	"	"	PUNCT
inlawrev-3741	224	7	and	and	CCONJ
inlawrev-3741	224	8	then	then	ADV
inlawrev-3741	224	9	proceeds	proceed	VERB
inlawrev-3741	224	10	to	to	PART
inlawrev-3741	224	11	compete	compete	VERB
inlawrev-3741	224	12	with	with	ADP
inlawrev-3741	224	13	the	the	DET
inlawrev-3741	224	14	firm	firm	NOUN
inlawrev-3741	224	15	,	,	PUNCT
inlawrev-3741	224	16	the	the	DET
inlawrev-3741	224	17	premise	premise	NOUN
inlawrev-3741	224	18	upon	upon	SCONJ
inlawrev-3741	224	19	which	which	PRON
inlawrev-3741	224	20	retirement	retirement	NOUN
inlawrev-3741	224	21	benefits	benefit	NOUN
inlawrev-3741	224	22	have	have	AUX
inlawrev-3741	224	23	been	be	AUX
inlawrev-3741	224	24	based	base	VERB
inlawrev-3741	224	25	is	be	AUX
inlawrev-3741	224	26	undermined	undermined	ADJ
inlawrev-3741	224	27	.	.	PUNCT
inlawrev-3741	225	1	there	there	PRON
inlawrev-3741	225	2	remains	remain	VERB
inlawrev-3741	225	3	the	the	DET
inlawrev-3741	225	4	problem	problem	NOUN
inlawrev-3741	225	5	of	of	ADP
inlawrev-3741	225	6	distinguishing	distinguish	VERB
inlawrev-3741	225	7	forfeiture	forfeiture	NOUN
inlawrev-3741	225	8	-	-	PUNCT
inlawrev-3741	225	9	for	for	ADP
inlawrev-3741	225	10	-	-	PUNCT
inlawrev-3741	225	11	competition	competition	NOUN
inlawrev-3741	225	12	clauses	clause	NOUN
inlawrev-3741	225	13	relating	relate	VERB
inlawrev-3741	225	14	to	to	ADP
inlawrev-3741	225	15	true	true	ADJ
inlawrev-3741	225	16	retirement	retirement	NOUN
inlawrev-3741	225	17	benefits	benefit	NOUN
inlawrev-3741	225	18	from	from	ADP
inlawrev-3741	225	19	those	those	PRON
inlawrev-3741	225	20	relating	relate	VERB
inlawrev-3741	225	21	to	to	ADP
inlawrev-3741	225	22	other	other	ADJ
inlawrev-3741	225	23	types	type	NOUN
inlawrev-3741	225	24	of	of	ADP
inlawrev-3741	225	25	departure	departure	NOUN
inlawrev-3741	225	26	payments	payment	NOUN
inlawrev-3741	225	27	,	,	PUNCT
inlawrev-3741	225	28	principally	principally	ADV
inlawrev-3741	225	29	account	account	VERB
inlawrev-3741	225	30	settlement	settlement	NOUN
inlawrev-3741	225	31	arrangements	arrangement	NOUN
inlawrev-3741	225	32	.	.	PUNCT
inlawrev-3741	226	1	because	because	SCONJ
inlawrev-3741	226	2	those	those	PRON
inlawrev-3741	226	3	who	who	PRON
inlawrev-3741	226	4	desire	desire	VERB
inlawrev-3741	226	5	to	to	PART
inlawrev-3741	226	6	draft	draft	VERB
inlawrev-3741	226	7	enforceable	enforceable	ADJ
inlawrev-3741	226	8	restrictive	restrictive	ADJ
inlawrev-3741	226	9	covenants	covenant	NOUN
inlawrev-3741	226	10	have	have	VERB
inlawrev-3741	226	11	every	every	DET
inlawrev-3741	226	12	incentive	incentive	NOUN
inlawrev-3741	226	13	to	to	PART
inlawrev-3741	226	14	cast	cast	VERB
inlawrev-3741	226	15	payments	payment	NOUN
inlawrev-3741	226	16	forfeited	forfeit	VERB
inlawrev-3741	226	17	by	by	ADP
inlawrev-3741	226	18	virtue	virtue	NOUN
inlawrev-3741	226	19	of	of	ADP
inlawrev-3741	226	20	competition	competition	NOUN
inlawrev-3741	226	21	as	as	ADP
inlawrev-3741	226	22	retirement	retirement	NOUN
inlawrev-3741	226	23	benefits	benefit	NOUN
inlawrev-3741	226	24	,	,	PUNCT
inlawrev-3741	226	25	the	the	DET
inlawrev-3741	226	26	task	task	NOUN
inlawrev-3741	226	27	of	of	ADP
inlawrev-3741	226	28	37	37	NUM
inlawrev-3741	226	29	.	.	PUNCT
inlawrev-3741	227	1	i	i	PRON
inlawrev-3741	227	2	d	d	PROPN
inlawrev-3741	227	3	38	38	NUM
inlawrev-3741	227	4	.	.	PUNCT
inlawrev-3741	228	1	the	the	DET
inlawrev-3741	228	2	default	default	NOUN
inlawrev-3741	228	3	provisions	provision	NOUN
inlawrev-3741	228	4	of	of	ADP
inlawrev-3741	228	5	partnership	partnership	NOUN
inlawrev-3741	228	6	law	law	NOUN
inlawrev-3741	228	7	provide	provide	VERB
inlawrev-3741	228	8	for	for	ADP
inlawrev-3741	228	9	sharing	sharing	NOUN
inlawrev-3741	228	10	of	of	ADP
inlawrev-3741	228	11	income	income	NOUN
inlawrev-3741	228	12	from	from	ADP
inlawrev-3741	228	13	work	work	NOUN
inlawrev-3741	228	14	in	in	ADP
inlawrev-3741	228	15	process	process	NOUN
inlawrev-3741	228	16	at	at	ADP
inlawrev-3741	228	17	the	the	DET
inlawrev-3741	228	18	time	time	NOUN
inlawrev-3741	228	19	of	of	ADP
inlawrev-3741	228	20	a	a	DET
inlawrev-3741	228	21	withdrawal	withdrawal	NOUN
inlawrev-3741	228	22	.	.	PUNCT
inlawrev-3741	229	1	see	see	VERB
inlawrev-3741	229	2	generally	generally	ADV
inlawrev-3741	229	3	hlllman	hlllman	NOUN
inlawrev-3741	229	4	,	,	PUNCT
inlawrev-3741	229	5	supra	supra	PROPN
inlawrev-3741	229	6	note	note	NOUN
inlawrev-3741	229	7	2	2	NUM
inlawrev-3741	229	8	,	,	PUNCT
inlawrev-3741	229	9	§	§	PROPN
inlawrev-3741	229	10	4.6	4.6	NUM
inlawrev-3741	229	11	.	.	NOUN
inlawrev-3741	229	12	1	1	NUM
inlawrev-3741	229	13	indiana	indiana	PROPN
inlawrev-3741	229	14	law	law	PROPN
inlawrev-3741	229	15	review	review	NOUN
inlawrev-3741	230	1	[	[	X
inlawrev-3741	230	2	vol	vol	NOUN
inlawrev-3741	230	3	.	.	PUNCT
inlawrev-3741	231	1	39:1	39:1	NUM
inlawrev-3741	231	2	making	make	VERB
inlawrev-3741	231	3	the	the	DET
inlawrev-3741	231	4	distinction	distinction	NOUN
inlawrev-3741	231	5	is	be	AUX
inlawrev-3741	231	6	difficult	difficult	ADJ
inlawrev-3741	231	7	.	.	PUNCT
inlawrev-3741	232	1	nevertheless	nevertheless	ADV
inlawrev-3741	232	2	,	,	PUNCT
inlawrev-3741	232	3	a	a	DET
inlawrev-3741	232	4	number	number	NOUN
inlawrev-3741	232	5	of	of	ADP
inlawrev-3741	232	6	criteria	criterion	NOUN
inlawrev-3741	232	7	may	may	AUX
inlawrev-3741	232	8	be	be	AUX
inlawrev-3741	232	9	useful	useful	ADJ
inlawrev-3741	232	10	in	in	ADP
inlawrev-3741	232	11	evaluating	evaluate	VERB
inlawrev-3741	232	12	whether	whether	SCONJ
inlawrev-3741	232	13	the	the	DET
inlawrev-3741	232	14	retirement	retirement	NOUN
inlawrev-3741	232	15	exception	exception	NOUN
inlawrev-3741	232	16	is	be	AUX
inlawrev-3741	232	17	available	available	ADJ
inlawrev-3741	232	18	.	.	PUNCT
inlawrev-3741	233	1	these	these	PRON
inlawrev-3741	233	2	include	include	VERB
inlawrev-3741	233	3	:	:	PUNCT
inlawrev-3741	233	4	(	(	PUNCT
inlawrev-3741	233	5	1	1	X
inlawrev-3741	233	6	)	)	PUNCT
inlawrev-3741	233	7	the	the	DET
inlawrev-3741	233	8	presence	presence	NOUN
inlawrev-3741	233	9	of	of	ADP
inlawrev-3741	233	10	minimum	minimum	ADJ
inlawrev-3741	233	11	age	age	NOUN
inlawrev-3741	233	12	and	and	CCONJ
inlawrev-3741	233	13	service	service	NOUN
inlawrev-3741	233	14	conditions	condition	NOUN
inlawrev-3741	233	15	;	;	PUNCT
inlawrev-3741	233	16	(	(	PUNCT
inlawrev-3741	233	17	2	2	X
inlawrev-3741	233	18	)	)	PUNCT
inlawrev-3741	233	19	the	the	DET
inlawrev-3741	233	20	existence	existence	NOUN
inlawrev-3741	233	21	of	of	ADP
inlawrev-3741	233	22	distinct	distinct	ADJ
inlawrev-3741	233	23	withdrawal	withdrawal	NOUN
inlawrev-3741	233	24	provisions	provision	NOUN
inlawrev-3741	233	25	governing	govern	VERB
inlawrev-3741	233	26	non	non	ADJ
inlawrev-3741	233	27	-	-	ADJ
inlawrev-3741	233	28	retirement	retirement	ADJ
inlawrev-3741	233	29	payouts	payout	NOUN
inlawrev-3741	233	30	;	;	PUNCT
inlawrev-3741	233	31	(	(	PUNCT
inlawrev-3741	233	32	3	3	X
inlawrev-3741	233	33	)	)	PUNCT
inlawrev-3741	233	34	the	the	DET
inlawrev-3741	233	35	payment	payment	NOUN
inlawrev-3741	233	36	of	of	ADP
inlawrev-3741	233	37	benefits	benefit	NOUN
inlawrev-3741	233	38	over	over	ADP
inlawrev-3741	233	39	an	an	DET
inlawrev-3741	233	40	extended	extended	ADJ
inlawrev-3741	233	41	period	period	NOUN
inlawrev-3741	233	42	of	of	ADP
inlawrev-3741	233	43	time	time	NOUN
inlawrev-3741	233	44	;	;	PUNCT
inlawrev-3741	233	45	and	and	CCONJ
inlawrev-3741	233	46	(	(	PUNCT
inlawrev-3741	233	47	4	4	X
inlawrev-3741	233	48	)	)	PUNCT
inlawrev-3741	233	49	the	the	DET
inlawrev-3741	233	50	payment	payment	NOUN
inlawrev-3741	233	51	or	or	CCONJ
inlawrev-3741	233	52	availability	availability	NOUN
inlawrev-3741	233	53	of	of	ADP
inlawrev-3741	233	54	ancillary	ancillary	ADJ
inlawrev-3741	233	55	benefits	benefit	NOUN
inlawrev-3741	233	56	(	(	PUNCT
inlawrev-3741	233	57	primarily	primarily	ADV
inlawrev-3741	233	58	insurance	insurance	NOUN
inlawrev-3741	233	59	and	and	CCONJ
inlawrev-3741	233	60	staff	staff	NOUN
inlawrev-3741	233	61	support	support	NOUN
inlawrev-3741	233	62	)	)	PUNCT
inlawrev-3741	233	63	.	.	PUNCT
inlawrev-3741	234	1	the	the	DET
inlawrev-3741	234	2	criteria	criterion	NOUN
inlawrev-3741	234	3	are	be	AUX
inlawrev-3741	234	4	discussed	discuss	VERB
inlawrev-3741	234	5	below	below	ADV
inlawrev-3741	234	6	,	,	PUNCT
inlawrev-3741	234	7	as	as	SCONJ
inlawrev-3741	234	8	is	be	AUX
inlawrev-3741	234	9	the	the	DET
inlawrev-3741	234	10	issue	issue	NOUN
inlawrev-3741	234	11	ofwhether	ofwhether	ADP
inlawrev-3741	234	12	the	the	DET
inlawrev-3741	234	13	nature	nature	NOUN
inlawrev-3741	234	14	ofpayments	ofpayment	NOUN
inlawrev-3741	234	15	as	as	ADP
inlawrev-3741	234	16	"	"	PUNCT
inlawrev-3741	234	17	retirement	retirement	NOUN
inlawrev-3741	234	18	"	"	PUNCT
inlawrev-3741	234	19	benefits	benefit	NOUN
inlawrev-3741	234	20	should	should	AUX
inlawrev-3741	234	21	be	be	AUX
inlawrev-3741	234	22	dependent	dependent	ADJ
inlawrev-3741	234	23	upon	upon	SCONJ
inlawrev-3741	234	24	the	the	DET
inlawrev-3741	234	25	sources	source	NOUN
inlawrev-3741	234	26	from	from	ADP
inlawrev-3741	234	27	which	which	PRON
inlawrev-3741	234	28	they	they	PRON
inlawrev-3741	234	29	are	be	AUX
inlawrev-3741	234	30	derived	derive	VERB
inlawrev-3741	234	31	.	.	PUNCT
inlawrev-3741	235	1	a.	a.	NOUN
inlawrev-3741	236	1	the	the	DET
inlawrev-3741	236	2	factors	factor	NOUN
inlawrev-3741	236	3	1	1	NUM
inlawrev-3741	236	4	.	.	PUNCT
inlawrev-3741	236	5	minimum	minimum	ADJ
inlawrev-3741	236	6	age	age	NOUN
inlawrev-3741	236	7	and	and	CCONJ
inlawrev-3741	236	8	service	service	NOUN
inlawrev-3741	236	9	conditions.—perhaps	conditions.—perhaps	NUM
inlawrev-3741	236	10	the	the	DET
inlawrev-3741	236	11	most	most	ADV
inlawrev-3741	236	12	important	important	ADJ
inlawrev-3741	236	13	distinguishing	distinguish	VERB
inlawrev-3741	236	14	characteristics	characteristic	NOUN
inlawrev-3741	236	15	ofretirement	ofretirement	NOUN
inlawrev-3741	236	16	benefits	benefit	NOUN
inlawrev-3741	236	17	are	be	AUX
inlawrev-3741	236	18	minimum	minimum	ADJ
inlawrev-3741	236	19	age	age	NOUN
inlawrev-3741	236	20	and	and	CCONJ
inlawrev-3741	236	21	service	service	NOUN
inlawrev-3741	236	22	requirements	requirement	NOUN
inlawrev-3741	236	23	.	.	PUNCT
inlawrev-3741	237	1	payments	payment	NOUN
inlawrev-3741	237	2	made	make	VERB
inlawrev-3741	237	3	without	without	ADP
inlawrev-3741	237	4	regard	regard	NOUN
inlawrev-3741	237	5	to	to	ADP
inlawrev-3741	237	6	a	a	DET
inlawrev-3741	237	7	partner	partner	NOUN
inlawrev-3741	237	8	's	's	PART
inlawrev-3741	237	9	age	age	NOUN
inlawrev-3741	237	10	and	and	CCONJ
inlawrev-3741	237	11	length	length	NOUN
inlawrev-3741	237	12	of	of	ADP
inlawrev-3741	237	13	association	association	NOUN
inlawrev-3741	237	14	can	can	AUX
inlawrev-3741	237	15	hardly	hardly	ADV
inlawrev-3741	237	16	be	be	AUX
inlawrev-3741	237	17	denominated	denominate	VERB
inlawrev-3741	237	18	payments	payment	NOUN
inlawrev-3741	237	19	for	for	ADP
inlawrev-3741	237	20	that	that	DET
inlawrev-3741	237	21	partner	partner	NOUN
inlawrev-3741	237	22	's	's	PART
inlawrev-3741	237	23	"	"	PUNCT
inlawrev-3741	237	24	retirement	retirement	NOUN
inlawrev-3741	237	25	.	.	PUNCT
inlawrev-3741	237	26	"	"	PUNCT
inlawrev-3741	238	1	39	39	NUM
inlawrev-3741	238	2	moreover	moreover	ADV
inlawrev-3741	238	3	,	,	PUNCT
inlawrev-3741	238	4	a	a	DET
inlawrev-3741	238	5	relatively	relatively	ADV
inlawrev-3741	238	6	modest	modest	ADJ
inlawrev-3741	238	7	service	service	NOUN
inlawrev-3741	238	8	condition	condition	NOUN
inlawrev-3741	238	9	without	without	ADP
inlawrev-3741	238	10	a	a	DET
inlawrev-3741	238	11	minimum	minimum	ADJ
inlawrev-3741	238	12	age	age	NOUN
inlawrev-3741	238	13	requirement	requirement	NOUN
inlawrev-3741	238	14	should	should	AUX
inlawrev-3741	238	15	be	be	AUX
inlawrev-3741	238	16	viewed	view	VERB
inlawrev-3741	238	17	as	as	ADP
inlawrev-3741	238	18	suspect	suspect	ADJ
inlawrev-3741	238	19	because	because	SCONJ
inlawrev-3741	238	20	of	of	ADP
inlawrev-3741	238	21	the	the	DET
inlawrev-3741	238	22	unlikelihood	unlikelihood	NOUN
inlawrev-3741	238	23	that	that	PRON
inlawrev-3741	238	24	substantially	substantially	ADV
inlawrev-3741	238	25	all	all	DET
inlawrev-3741	238	26	partners	partner	NOUN
inlawrev-3741	238	27	who	who	PRON
inlawrev-3741	238	28	leave	leave	VERB
inlawrev-3741	238	29	the	the	DET
inlawrev-3741	238	30	firm	firm	NOUN
inlawrev-3741	238	31	after	after	ADP
inlawrev-3741	238	32	satisfying	satisfy	VERB
inlawrev-3741	238	33	the	the	DET
inlawrev-3741	238	34	service	service	NOUN
inlawrev-3741	238	35	condition	condition	NOUN
inlawrev-3741	238	36	will	will	AUX
inlawrev-3741	238	37	indeed	indeed	ADV
inlawrev-3741	238	38	be	be	AUX
inlawrev-3741	238	39	withdrawing	withdraw	VERB
inlawrev-3741	238	40	for	for	ADP
inlawrev-3741	238	41	the	the	DET
inlawrev-3741	238	42	purpose	purpose	NOUN
inlawrev-3741	238	43	ofretirement	ofretirement	ADJ
inlawrev-3741	238	44	(	(	PUNCT
inlawrev-3741	238	45	that	that	PRON
inlawrev-3741	238	46	is	is	ADV
inlawrev-3741	238	47	,	,	PUNCT
inlawrev-3741	238	48	cessation	cessation	NOUN
inlawrev-3741	238	49	ofthe	ofthe	NOUN
inlawrev-3741	238	50	practice	practice	NOUN
inlawrev-3741	238	51	of	of	ADP
inlawrev-3741	238	52	law	law	NOUN
inlawrev-3741	238	53	)	)	PUNCT
inlawrev-3741	238	54	.	.	PUNCT
inlawrev-3741	239	1	2	2	X
inlawrev-3741	239	2	.	.	X
inlawrev-3741	239	3	the	the	DET
inlawrev-3741	239	4	existence	existence	NOUN
inlawrev-3741	239	5	of	of	ADP
inlawrev-3741	239	6	separate	separate	ADJ
inlawrev-3741	239	7	withdrawal	withdrawal	NOUN
inlawrev-3741	239	8	provisions.—another	provisions.—another	NUM
inlawrev-3741	239	9	factor	factor	NOUN
inlawrev-3741	239	10	relevant	relevant	ADJ
inlawrev-3741	239	11	in	in	ADP
inlawrev-3741	239	12	evaluating	evaluate	VERB
inlawrev-3741	239	13	whether	whether	SCONJ
inlawrev-3741	239	14	departure	departure	NOUN
inlawrev-3741	239	15	payments	payment	NOUN
inlawrev-3741	239	16	are	be	AUX
inlawrev-3741	239	17	retirement	retirement	NOUN
inlawrev-3741	239	18	benefits	benefit	NOUN
inlawrev-3741	239	19	is	be	AUX
inlawrev-3741	239	20	the	the	DET
inlawrev-3741	239	21	existence	existence	NOUN
inlawrev-3741	239	22	of	of	ADP
inlawrev-3741	239	23	provisions	provision	NOUN
inlawrev-3741	239	24	dealing	deal	VERB
inlawrev-3741	239	25	independently	independently	ADV
inlawrev-3741	239	26	with	with	ADP
inlawrev-3741	239	27	withdrawal	withdrawal	NOUN
inlawrev-3741	239	28	for	for	ADP
inlawrev-3741	239	29	purposes	purpose	NOUN
inlawrev-3741	239	30	of	of	ADP
inlawrev-3741	239	31	retirement	retirement	NOUN
inlawrev-3741	239	32	and	and	CCONJ
inlawrev-3741	239	33	withdrawal	withdrawal	NOUN
inlawrev-3741	239	34	for	for	ADP
inlawrev-3741	239	35	other	other	ADJ
inlawrev-3741	239	36	reasons	reason	NOUN
inlawrev-3741	239	37	.	.	PUNCT
inlawrev-3741	240	1	cohen	cohen	PROPN
inlawrev-3741	240	2	treated	treat	VERB
inlawrev-3741	240	3	the	the	DET
inlawrev-3741	240	4	existence	existence	NOUN
inlawrev-3741	240	5	of	of	ADP
inlawrev-3741	240	6	"	"	PUNCT
inlawrev-3741	240	7	mutually	mutually	ADV
inlawrev-3741	240	8	exclusive	exclusive	ADJ
inlawrev-3741	240	9	"	"	PUNCT
inlawrev-3741	240	10	provisions	provision	NOUN
inlawrev-3741	240	11	dealing	deal	VERB
inlawrev-3741	240	12	with	with	ADP
inlawrev-3741	240	13	withdrawal	withdrawal	NOUN
inlawrev-3741	240	14	for	for	ADP
inlawrev-3741	240	15	purposes	purpose	NOUN
inlawrev-3741	240	16	of	of	ADP
inlawrev-3741	240	17	retirement	retirement	NOUN
inlawrev-3741	240	18	and	and	CCONJ
inlawrev-3741	240	19	withdrawal	withdrawal	NOUN
inlawrev-3741	240	20	for	for	ADP
inlawrev-3741	240	21	other	other	ADJ
inlawrev-3741	240	22	purposes	purpose	NOUN
inlawrev-3741	240	23	as	as	ADP
inlawrev-3741	240	24	evidence	evidence	NOUN
inlawrev-3741	240	25	that	that	SCONJ
inlawrev-3741	240	26	the	the	DET
inlawrev-3741	240	27	latter	latter	NOUN
inlawrev-3741	240	28	is	be	AUX
inlawrev-3741	240	29	distinct	distinct	ADJ
inlawrev-3741	240	30	from	from	ADP
inlawrev-3741	240	31	the	the	DET
inlawrev-3741	240	32	former	former	ADJ
inlawrev-3741	240	33	.	.	PROPN
inlawrev-3741	240	34	40	40	NUM
inlawrev-3741	240	35	as	as	SCONJ
inlawrev-3741	240	36	noted	note	VERB
inlawrev-3741	240	37	,	,	PUNCT
inlawrev-3741	240	38	this	this	PRON
inlawrev-3741	240	39	represents	represent	VERB
inlawrev-3741	240	40	an	an	DET
inlawrev-3741	240	41	invitation	invitation	NOUN
inlawrev-3741	240	42	to	to	ADP
inlawrev-3741	240	43	the	the	DET
inlawrev-3741	240	44	clever	clever	ADJ
inlawrev-3741	240	45	drafter	drafter	NOUN
inlawrev-3741	240	46	of	of	ADP
inlawrev-3741	240	47	partnership	partnership	NOUN
inlawrev-3741	240	48	agreements	agreement	NOUN
inlawrev-3741	240	49	to	to	PART
inlawrev-3741	240	50	expand	expand	VERB
inlawrev-3741	240	51	the	the	DET
inlawrev-3741	240	52	range	range	NOUN
inlawrev-3741	240	53	ofwithdrawals	ofwithdrawal	NOUN
inlawrev-3741	240	54	for	for	ADP
inlawrev-3741	240	55	retirement	retirement	NOUN
inlawrev-3741	240	56	and	and	CCONJ
inlawrev-3741	240	57	to	to	PART
inlawrev-3741	240	58	attempt	attempt	VERB
inlawrev-3741	240	59	to	to	PART
inlawrev-3741	240	60	restrict	restrict	VERB
inlawrev-3741	240	61	(	(	PUNCT
inlawrev-3741	240	62	or	or	CCONJ
inlawrev-3741	240	63	even	even	ADV
inlawrev-3741	240	64	eliminate	eliminate	VERB
inlawrev-3741	240	65	)	)	PUNCT
inlawrev-3741	240	66	the	the	DET
inlawrev-3741	240	67	range	range	NOUN
inlawrev-3741	240	68	ofwithdrawals	ofwithdrawal	NOUN
inlawrev-3741	240	69	for	for	ADP
inlawrev-3741	240	70	other	other	ADJ
inlawrev-3741	240	71	purposes	purpose	NOUN
inlawrev-3741	240	72	.	.	PUNCT
inlawrev-3741	241	1	the	the	DET
inlawrev-3741	241	2	existence	existence	NOUN
inlawrev-3741	241	3	of	of	ADP
inlawrev-3741	241	4	independent	independent	ADJ
inlawrev-3741	241	5	and	and	CCONJ
inlawrev-3741	241	6	substantial	substantial	ADJ
inlawrev-3741	241	7	provisions	provision	NOUN
inlawrev-3741	241	8	covering	cover	VERB
inlawrev-3741	241	9	retirement	retirement	NOUN
inlawrev-3741	241	10	and	and	CCONJ
inlawrev-3741	241	11	nonretirement	nonretirement	NOUN
inlawrev-3741	241	12	withdrawals	withdrawal	NOUN
inlawrev-3741	241	13	,	,	PUNCT
inlawrev-3741	241	14	on	on	ADP
inlawrev-3741	241	15	the	the	DET
inlawrev-3741	241	16	other	other	ADJ
inlawrev-3741	241	17	hand	hand	NOUN
inlawrev-3741	241	18	,	,	PUNCT
inlawrev-3741	241	19	does	do	AUX
inlawrev-3741	241	20	give	give	VERB
inlawrev-3741	241	21	credence	credence	NOUN
inlawrev-3741	241	22	to	to	ADP
inlawrev-3741	241	23	the	the	DET
inlawrev-3741	241	24	argument	argument	NOUN
inlawrev-3741	241	25	that	that	SCONJ
inlawrev-3741	241	26	the	the	DET
inlawrev-3741	241	27	provisions	provision	NOUN
inlawrev-3741	241	28	dealing	deal	VERB
inlawrev-3741	241	29	with	with	ADP
inlawrev-3741	241	30	retirement	retirement	NOUN
inlawrev-3741	241	31	may	may	AUX
inlawrev-3741	241	32	indeed	indeed	ADV
inlawrev-3741	241	33	have	have	AUX
inlawrev-3741	241	34	been	be	AUX
inlawrev-3741	241	35	designed	design	VERB
inlawrev-3741	241	36	for	for	ADP
inlawrev-3741	241	37	the	the	DET
inlawrev-3741	241	38	purpose	purpose	NOUN
inlawrev-3741	241	39	suggested	suggest	VERB
inlawrev-3741	241	40	by	by	ADP
inlawrev-3741	241	41	their	their	PRON
inlawrev-3741	241	42	label	label	NOUN
inlawrev-3741	241	43	.	.	PUNCT
inlawrev-3741	242	1	3	3	X
inlawrev-3741	242	2	.	.	NOUN
inlawrev-3741	242	3	period	period	NOUN
inlawrev-3741	242	4	over	over	ADP
inlawrev-3741	242	5	which	which	PRON
inlawrev-3741	242	6	payments	payment	NOUN
inlawrev-3741	242	7	are	be	AUX
inlawrev-3741	242	8	made.—the	made.—the	DET
inlawrev-3741	242	9	period	period	NOUN
inlawrev-3741	242	10	over	over	ADP
inlawrev-3741	242	11	which	which	PRON
inlawrev-3741	242	12	the	the	DET
inlawrev-3741	242	13	payments	payment	NOUN
inlawrev-3741	242	14	are	be	AUX
inlawrev-3741	242	15	to	to	PART
inlawrev-3741	242	16	be	be	AUX
inlawrev-3741	242	17	made	make	VERB
inlawrev-3741	242	18	is	be	AUX
inlawrev-3741	242	19	relevant	relevant	ADJ
inlawrev-3741	242	20	,	,	PUNCT
inlawrev-3741	242	21	although	although	SCONJ
inlawrev-3741	242	22	not	not	PART
inlawrev-3741	242	23	dispositive	dispositive	VERB
inlawrev-3741	242	24	.	.	PUNCT
inlawrev-3741	243	1	as	as	SCONJ
inlawrev-3741	243	2	noted	note	VERB
inlawrev-3741	243	3	,	,	PUNCT
inlawrev-3741	243	4	the	the	DET
inlawrev-3741	243	5	cohen	cohen	PROPN
inlawrev-3741	243	6	court	court	NOUN
inlawrev-3741	243	7	's	's	PART
inlawrev-3741	243	8	assumption	assumption	NOUN
inlawrev-3741	243	9	that	that	SCONJ
inlawrev-3741	243	10	retirement	retirement	NOUN
inlawrev-3741	243	11	payments	payment	NOUN
inlawrev-3741	243	12	generally	generally	ADV
inlawrev-3741	243	13	extend	extend	VERB
inlawrev-3741	243	14	over	over	ADP
inlawrev-3741	243	15	the	the	DET
inlawrev-3741	243	16	life	life	NOUN
inlawrev-3741	243	17	of	of	ADP
inlawrev-3741	243	18	the	the	DET
inlawrev-3741	243	19	recipient	recipient	NOUN
inlawrev-3741	243	20	is	be	AUX
inlawrev-3741	243	21	incorrect	incorrect	ADJ
inlawrev-3741	243	22	;	;	PUNCT
inlawrev-3741	243	23	many	many	ADJ
inlawrev-3741	243	24	retirement	retirement	NOUN
inlawrev-3741	243	25	plans	plan	NOUN
inlawrev-3741	243	26	permit	permit	VERB
inlawrev-3741	243	27	lump	lump	NOUN
inlawrev-3741	243	28	-	-	PUNCT
inlawrev-3741	243	29	sum	sum	NOUN
inlawrev-3741	243	30	or	or	CCONJ
inlawrev-3741	243	31	installment	installment	NOUN
inlawrev-3741	243	32	payments	payment	NOUN
inlawrev-3741	243	33	.	.	PUNCT
inlawrev-3741	244	1	although	although	SCONJ
inlawrev-3741	244	2	the	the	DET
inlawrev-3741	244	3	fact	fact	NOUN
inlawrev-3741	244	4	that	that	SCONJ
inlawrev-3741	244	5	payments	payment	NOUN
inlawrev-3741	244	6	are	be	AUX
inlawrev-3741	244	7	made	make	VERB
inlawrev-3741	244	8	over	over	ADP
inlawrev-3741	244	9	a	a	DET
inlawrev-3741	244	10	relatively	relatively	ADV
inlawrev-3741	244	11	short	short	ADJ
inlawrev-3741	244	12	period	period	NOUN
inlawrev-3741	244	13	of	of	ADP
inlawrev-3741	244	14	time	time	NOUN
inlawrev-3741	244	15	should	should	AUX
inlawrev-3741	244	16	not	not	PART
inlawrev-3741	244	17	defeat	defeat	VERB
inlawrev-3741	244	18	their	their	PRON
inlawrev-3741	244	19	classification	classification	NOUN
inlawrev-3741	244	20	as	as	ADP
inlawrev-3741	244	21	retirement	retirement	NOUN
inlawrev-3741	244	22	benefits	benefit	NOUN
inlawrev-3741	244	23	,	,	PUNCT
inlawrev-3741	244	24	payment	payment	NOUN
inlawrev-3741	244	25	over	over	ADP
inlawrev-3741	244	26	an	an	DET
inlawrev-3741	244	27	extended	extended	ADJ
inlawrev-3741	244	28	period	period	NOUN
inlawrev-3741	244	29	supports	support	VERB
inlawrev-3741	244	30	the	the	DET
inlawrev-3741	244	31	conclusion	conclusion	NOUN
inlawrev-3741	244	32	that	that	SCONJ
inlawrev-3741	244	33	they	they	PRON
inlawrev-3741	244	34	are	be	AUX
inlawrev-3741	244	35	for	for	ADP
inlawrev-3741	244	36	39	39	NUM
inlawrev-3741	244	37	.	.	PUNCT
inlawrev-3741	245	1	cf	cf	NOUN
inlawrev-3741	245	2	.	.	PUNCT
inlawrev-3741	246	1	miller	miller	PROPN
inlawrev-3741	246	2	v.	v.	ADP
inlawrev-3741	246	3	foulston	foulston	PROPN
inlawrev-3741	246	4	,	,	PUNCT
inlawrev-3741	246	5	siefkin	siefkin	NOUN
inlawrev-3741	246	6	,	,	PUNCT
inlawrev-3741	246	7	powers	power	NOUN
inlawrev-3741	246	8	&	&	CCONJ
inlawrev-3741	246	9	eberhardt	eberhardt	PROPN
inlawrev-3741	246	10	,	,	PUNCT
inlawrev-3741	246	11	790	790	NUM
inlawrev-3741	246	12	p.2d	p.2d	SYM
inlawrev-3741	246	13	404	404	NUM
inlawrev-3741	246	14	,	,	PUNCT
inlawrev-3741	246	15	413	413	NUM
inlawrev-3741	246	16	(	(	PUNCT
inlawrev-3741	246	17	kan	kan	X
inlawrev-3741	246	18	.	.	PROPN
inlawrev-3741	246	19	1990	1990	NUM
inlawrev-3741	246	20	)	)	PUNCT
inlawrev-3741	246	21	(	(	PUNCT
inlawrev-3741	246	22	upholding	uphold	VERB
inlawrev-3741	246	23	a	a	DET
inlawrev-3741	246	24	partnership	partnership	NOUN
inlawrev-3741	246	25	agreement	agreement	NOUN
inlawrev-3741	246	26	provision	provision	NOUN
inlawrev-3741	246	27	precluding	preclude	VERB
inlawrev-3741	246	28	the	the	DET
inlawrev-3741	246	29	withdrawing	withdraw	VERB
inlawrev-3741	246	30	attorney	attorney	NOUN
inlawrev-3741	246	31	who	who	PRON
inlawrev-3741	246	32	received	receive	VERB
inlawrev-3741	246	33	retirement	retirement	NOUN
inlawrev-3741	246	34	benefits	benefit	NOUN
inlawrev-3741	246	35	from	from	ADP
inlawrev-3741	246	36	practicing	practice	VERB
inlawrev-3741	246	37	law	law	NOUN
inlawrev-3741	246	38	because	because	SCONJ
inlawrev-3741	246	39	of	of	ADP
inlawrev-3741	246	40	the	the	DET
inlawrev-3741	246	41	requirement	requirement	NOUN
inlawrev-3741	246	42	that	that	SCONJ
inlawrev-3741	246	43	eligibility	eligibility	NOUN
inlawrev-3741	246	44	for	for	ADP
inlawrev-3741	246	45	retirement	retirement	NOUN
inlawrev-3741	246	46	was	be	AUX
inlawrev-3741	246	47	conditioned	condition	VERB
inlawrev-3741	246	48	on	on	ADP
inlawrev-3741	246	49	a	a	DET
inlawrev-3741	246	50	minimum	minimum	ADJ
inlawrev-3741	246	51	age	age	NOUN
inlawrev-3741	246	52	(	(	PUNCT
inlawrev-3741	246	53	sixty	sixty	NUM
inlawrev-3741	246	54	)	)	PUNCT
inlawrev-3741	246	55	or	or	CCONJ
inlawrev-3741	246	56	period	period	NOUN
inlawrev-3741	246	57	of	of	ADP
inlawrev-3741	246	58	service	service	NOUN
inlawrev-3741	246	59	(	(	PUNCT
inlawrev-3741	246	60	thirty	thirty	NUM
inlawrev-3741	246	61	years	year	NOUN
inlawrev-3741	246	62	)	)	PUNCT
inlawrev-3741	246	63	)	)	PUNCT
inlawrev-3741	246	64	.	.	PUNCT
inlawrev-3741	247	1	40	40	NUM
inlawrev-3741	247	2	.	.	X
inlawrev-3741	248	1	cohen	cohen	PROPN
inlawrev-3741	248	2	,	,	PUNCT
inlawrev-3741	248	3	550	550	NUM
inlawrev-3741	248	4	n.e.2d	n.e.2d	NOUN
inlawrev-3741	248	5	at	at	ADP
inlawrev-3741	248	6	412	412	NUM
inlawrev-3741	248	7	.	.	PUNCT
inlawrev-3741	248	8	2005	2005	NUM
inlawrev-3741	248	9	]	]	PUNCT
inlawrev-3741	248	10	ties	tie	NOUN
inlawrev-3741	248	11	that	that	PRON
inlawrev-3741	248	12	bind	bind	VERB
inlawrev-3741	248	13	1	1	NUM
inlawrev-3741	248	14	1	1	NUM
inlawrev-3741	248	15	funding	funding	NOUN
inlawrev-3741	248	16	a	a	DET
inlawrev-3741	248	17	retirement	retirement	NOUN
inlawrev-3741	248	18	.	.	PUNCT
inlawrev-3741	249	1	4	4	X
inlawrev-3741	249	2	.	.	X
inlawrev-3741	249	3	availability	availability	NOUN
inlawrev-3741	249	4	ofancillary	ofancillary	PROPN
inlawrev-3741	249	5	benefits.—firms	benefits.—firm	NOUN
inlawrev-3741	249	6	commonly	commonly	ADV
inlawrev-3741	249	7	provide	provide	VERB
inlawrev-3741	249	8	ancillary	ancillary	ADJ
inlawrev-3741	249	9	benefits	benefit	NOUN
inlawrev-3741	249	10	to	to	ADP
inlawrev-3741	249	11	retired	retire	VERB
inlawrev-3741	249	12	partners	partner	NOUN
inlawrev-3741	249	13	.	.	PUNCT
inlawrev-3741	250	1	these	these	DET
inlawrev-3741	250	2	benefits	benefit	NOUN
inlawrev-3741	250	3	may	may	AUX
inlawrev-3741	250	4	include	include	VERB
inlawrev-3741	250	5	life	life	NOUN
inlawrev-3741	250	6	insurance	insurance	NOUN
inlawrev-3741	250	7	,	,	PUNCT
inlawrev-3741	250	8	health	health	NOUN
inlawrev-3741	250	9	insurance	insurance	NOUN
inlawrev-3741	250	10	,	,	PUNCT
inlawrev-3741	250	11	and	and	CCONJ
inlawrev-3741	250	12	office	office	NOUN
inlawrev-3741	250	13	and	and	CCONJ
inlawrev-3741	250	14	staff	staff	NOUN
inlawrev-3741	250	15	support	support	NOUN
inlawrev-3741	250	16	.	.	PUNCT
inlawrev-3741	251	1	41	41	NUM
inlawrev-3741	252	1	the	the	DET
inlawrev-3741	252	2	presence	presence	NOUN
inlawrev-3741	252	3	of	of	ADP
inlawrev-3741	252	4	one	one	NUM
inlawrev-3741	252	5	or	or	CCONJ
inlawrev-3741	252	6	more	more	ADJ
inlawrev-3741	252	7	of	of	ADP
inlawrev-3741	252	8	such	such	ADJ
inlawrev-3741	252	9	benefits	benefit	NOUN
inlawrev-3741	252	10	would	would	AUX
inlawrev-3741	252	11	support	support	VERB
inlawrev-3741	252	12	the	the	DET
inlawrev-3741	252	13	conclusion	conclusion	NOUN
inlawrev-3741	252	14	that	that	SCONJ
inlawrev-3741	252	15	a	a	DET
inlawrev-3741	252	16	partner	partner	NOUN
inlawrev-3741	252	17	has	have	AUX
inlawrev-3741	252	18	"	"	PUNCT
inlawrev-3741	252	19	retired	retire	VERB
inlawrev-3741	252	20	"	"	PUNCT
inlawrev-3741	252	21	and	and	CCONJ
inlawrev-3741	252	22	payouts	payout	NOUN
inlawrev-3741	252	23	may	may	AUX
inlawrev-3741	252	24	be	be	AUX
inlawrev-3741	252	25	conditioned	condition	VERB
inlawrev-3741	252	26	on	on	ADP
inlawrev-3741	252	27	noncompetition	noncompetition	NOUN
inlawrev-3741	252	28	.	.	PUNCT
inlawrev-3741	253	1	the	the	DET
inlawrev-3741	253	2	absence	absence	NOUN
inlawrev-3741	253	3	of	of	ADP
inlawrev-3741	253	4	all	all	DET
inlawrev-3741	253	5	ancillary	ancillary	ADJ
inlawrev-3741	253	6	benefits	benefit	NOUN
inlawrev-3741	253	7	does	do	AUX
inlawrev-3741	253	8	not	not	PART
inlawrev-3741	253	9	necessarily	necessarily	ADV
inlawrev-3741	253	10	dictate	dictate	VERB
inlawrev-3741	253	11	a	a	DET
inlawrev-3741	253	12	contrary	contrary	ADJ
inlawrev-3741	253	13	result	result	NOUN
inlawrev-3741	253	14	,	,	PUNCT
inlawrev-3741	253	15	but	but	CCONJ
inlawrev-3741	253	16	it	it	PRON
inlawrev-3741	253	17	is	be	AUX
inlawrev-3741	253	18	contrary	contrary	ADJ
inlawrev-3741	253	19	to	to	ADP
inlawrev-3741	253	20	the	the	DET
inlawrev-3741	253	21	norm	norm	NOUN
inlawrev-3741	253	22	for	for	ADP
inlawrev-3741	253	23	retired	retire	VERB
inlawrev-3741	253	24	partners	partner	NOUN
inlawrev-3741	253	25	.	.	PUNCT
inlawrev-3741	254	1	therefore	therefore	ADV
inlawrev-3741	254	2	,	,	PUNCT
inlawrev-3741	254	3	it	it	PRON
inlawrev-3741	254	4	may	may	AUX
inlawrev-3741	254	5	create	create	VERB
inlawrev-3741	254	6	a	a	DET
inlawrev-3741	254	7	presumption	presumption	NOUN
inlawrev-3741	254	8	that	that	SCONJ
inlawrev-3741	254	9	payouts	payout	NOUN
inlawrev-3741	254	10	are	be	AUX
inlawrev-3741	254	11	not	not	PART
inlawrev-3741	254	12	made	make	VERB
inlawrev-3741	254	13	for	for	ADP
inlawrev-3741	254	14	the	the	DET
inlawrev-3741	254	15	purpose	purpose	NOUN
inlawrev-3741	254	16	offunding	offunde	VERB
inlawrev-3741	254	17	retirement	retirement	NOUN
inlawrev-3741	254	18	(	(	PUNCT
inlawrev-3741	254	19	and	and	CCONJ
inlawrev-3741	254	20	so	so	ADV
inlawrev-3741	254	21	may	may	AUX
inlawrev-3741	254	22	not	not	PART
inlawrev-3741	254	23	be	be	AUX
inlawrev-3741	254	24	tied	tie	VERB
inlawrev-3741	254	25	to	to	ADP
inlawrev-3741	254	26	noncompetition	noncompetition	NOUN
inlawrev-3741	254	27	)	)	PUNCT
inlawrev-3741	254	28	.	.	PUNCT
inlawrev-3741	255	1	b.	b.	PROPN
inlawrev-3741	256	1	the	the	DET
inlawrev-3741	256	2	funding	funding	NOUN
inlawrev-3741	256	3	question	question	VERB
inlawrev-3741	256	4	a	a	DET
inlawrev-3741	256	5	small	small	ADJ
inlawrev-3741	256	6	but	but	CCONJ
inlawrev-3741	256	7	growing	grow	VERB
inlawrev-3741	256	8	body	body	NOUN
inlawrev-3741	256	9	of	of	ADP
inlawrev-3741	256	10	authority	authority	NOUN
inlawrev-3741	256	11	distinguishes	distinguish	VERB
inlawrev-3741	256	12	benefits	benefit	NOUN
inlawrev-3741	256	13	funded	fund	VERB
inlawrev-3741	256	14	by	by	ADP
inlawrev-3741	256	15	the	the	DET
inlawrev-3741	256	16	recipient	recipient	NOUN
inlawrev-3741	256	17	partner	partner	NOUN
inlawrev-3741	256	18	from	from	ADP
inlawrev-3741	256	19	benefits	benefit	NOUN
inlawrev-3741	256	20	funded	fund	VERB
inlawrev-3741	256	21	by	by	ADP
inlawrev-3741	256	22	the	the	DET
inlawrev-3741	256	23	firm	firm	NOUN
inlawrev-3741	256	24	in	in	ADP
inlawrev-3741	256	25	assessing	assess	VERB
inlawrev-3741	256	26	whether	whether	SCONJ
inlawrev-3741	256	27	forfeitures	forfeiture	NOUN
inlawrev-3741	256	28	for	for	ADP
inlawrev-3741	256	29	competition	competition	NOUN
inlawrev-3741	256	30	by	by	ADP
inlawrev-3741	256	31	retired	retired	ADJ
inlawrev-3741	256	32	partners	partner	NOUN
inlawrev-3741	256	33	are	be	AUX
inlawrev-3741	256	34	permissible	permissible	ADJ
inlawrev-3741	256	35	.	.	PUNCT
inlawrev-3741	257	1	a	a	DET
inlawrev-3741	257	2	virginia	virginia	PROPN
inlawrev-3741	257	3	ethics	ethic	NOUN
inlawrev-3741	257	4	opinion	opinion	NOUN
inlawrev-3741	257	5	draws	draw	VERB
inlawrev-3741	257	6	this	this	DET
inlawrev-3741	257	7	distinction	distinction	NOUN
inlawrev-3741	257	8	in	in	ADP
inlawrev-3741	257	9	concluding	conclude	VERB
inlawrev-3741	257	10	that	that	SCONJ
inlawrev-3741	257	11	only	only	ADJ
inlawrev-3741	257	12	benefits	benefit	NOUN
inlawrev-3741	257	13	funded	fund	VERB
inlawrev-3741	257	14	by	by	ADP
inlawrev-3741	257	15	the	the	DET
inlawrev-3741	257	16	firm	firm	NOUN
inlawrev-3741	257	17	or	or	CCONJ
inlawrev-3741	257	18	a	a	DET
inlawrev-3741	257	19	third	third	ADJ
inlawrev-3741	257	20	party	party	NOUN
inlawrev-3741	257	21	(	(	PUNCT
inlawrev-3741	257	22	as	as	SCONJ
inlawrev-3741	257	23	opposed	oppose	VERB
inlawrev-3741	257	24	to	to	ADP
inlawrev-3741	257	25	deferred	defer	VERB
inlawrev-3741	257	26	compensation	compensation	NOUN
inlawrev-3741	257	27	previously	previously	ADV
inlawrev-3741	257	28	earned	earn	VERB
inlawrev-3741	257	29	by	by	ADP
inlawrev-3741	257	30	a	a	DET
inlawrev-3741	257	31	partner	partner	NOUN
inlawrev-3741	257	32	)	)	PUNCT
inlawrev-3741	257	33	qualify	qualify	VERB
inlawrev-3741	257	34	as	as	ADP
inlawrev-3741	257	35	retirement	retirement	NOUN
inlawrev-3741	257	36	benefits	benefit	NOUN
inlawrev-3741	257	37	forfeitable	forfeitable	ADJ
inlawrev-3741	257	38	because	because	SCONJ
inlawrev-3741	257	39	of	of	ADP
inlawrev-3741	257	40	competition	competition	NOUN
inlawrev-3741	257	41	.	.	PUNCT
inlawrev-3741	258	1	42	42	NUM
inlawrev-3741	258	2	the	the	DET
inlawrev-3741	258	3	letter	letter	NOUN
inlawrev-3741	258	4	from	from	ADP
inlawrev-3741	258	5	the	the	DET
inlawrev-3741	258	6	chair	chair	NOUN
inlawrev-3741	258	7	of	of	ADP
inlawrev-3741	258	8	the	the	DET
inlawrev-3741	258	9	ethics	ethic	NOUN
inlawrev-3741	258	10	committee	committee	PROPN
inlawrev-3741	258	11	to	to	ADP
inlawrev-3741	258	12	the	the	DET
inlawrev-3741	258	13	firm	firm	NOUN
inlawrev-3741	258	14	requesting	request	VERB
inlawrev-3741	258	15	the	the	DET
inlawrev-3741	258	16	opinion	opinion	NOUN
inlawrev-3741	258	17	explained	explain	VERB
inlawrev-3741	258	18	:	:	PUNCT
inlawrev-3741	258	19	it	it	PRON
inlawrev-3741	258	20	is	be	AUX
inlawrev-3741	258	21	our	our	PRON
inlawrev-3741	258	22	opinion	opinion	NOUN
inlawrev-3741	258	23	that	that	SCONJ
inlawrev-3741	258	24	a	a	DET
inlawrev-3741	258	25	plan	plan	NOUN
inlawrev-3741	258	26	containing	contain	VERB
inlawrev-3741	258	27	a	a	DET
inlawrev-3741	258	28	clause	clause	NOUN
inlawrev-3741	258	29	which	which	PRON
inlawrev-3741	258	30	would	would	AUX
inlawrev-3741	258	31	prohibit	prohibit	VERB
inlawrev-3741	258	32	a	a	DET
inlawrev-3741	258	33	lawyer	lawyer	NOUN
inlawrev-3741	258	34	from	from	ADP
inlawrev-3741	258	35	withdrawing	withdraw	VERB
inlawrev-3741	258	36	compensation	compensation	NOUN
inlawrev-3741	258	37	already	already	ADV
inlawrev-3741	258	38	earned	earn	VERB
inlawrev-3741	258	39	in	in	ADP
inlawrev-3741	258	40	the	the	DET
inlawrev-3741	258	41	event	event	NOUN
inlawrev-3741	258	42	that	that	PRON
inlawrev-3741	258	43	attorney	attorney	NOUN
inlawrev-3741	258	44	engaged	engage	VERB
inlawrev-3741	258	45	in	in	ADP
inlawrev-3741	258	46	the	the	DET
inlawrev-3741	258	47	practice	practice	NOUN
inlawrev-3741	258	48	of	of	ADP
inlawrev-3741	258	49	law	law	NOUN
inlawrev-3741	258	50	in	in	ADP
inlawrev-3741	258	51	a	a	DET
inlawrev-3741	258	52	geographically	geographically	ADV
inlawrev-3741	258	53	competitive	competitive	ADJ
inlawrev-3741	258	54	radius	radius	NOUN
inlawrev-3741	258	55	to	to	ADP
inlawrev-3741	258	56	his	his	PRON
inlawrev-3741	258	57	old	old	ADJ
inlawrev-3741	258	58	firm	firm	NOUN
inlawrev-3741	258	59	,	,	PUNCT
inlawrev-3741	258	60	would	would	AUX
inlawrev-3741	258	61	be	be	AUX
inlawrev-3741	258	62	in	in	ADP
inlawrev-3741	258	63	violation	violation	NOUN
inlawrev-3741	258	64	ofthe	ofthe	ADJ
inlawrev-3741	258	65	disciplinary	disciplinary	ADJ
inlawrev-3741	258	66	rule	rule	NOUN
inlawrev-3741	258	67	,	,	PUNCT
inlawrev-3741	258	68	but	but	CCONJ
inlawrev-3741	258	69	only	only	ADV
inlawrev-3741	258	70	to	to	ADP
inlawrev-3741	258	71	the	the	DET
inlawrev-3741	258	72	extent	extent	NOUN
inlawrev-3741	258	73	that	that	SCONJ
inlawrev-3741	258	74	the	the	DET
inlawrev-3741	258	75	plan	plan	NOUN
inlawrev-3741	258	76	involved	involve	VERB
inlawrev-3741	258	77	deferred	deferred	ADJ
inlawrev-3741	258	78	compensation	compensation	NOUN
inlawrev-3741	258	79	....	....	PUNCT
inlawrev-3741	259	1	to	to	ADP
inlawrev-3741	259	2	the	the	DET
inlawrev-3741	259	3	extent	extent	NOUN
inlawrev-3741	259	4	that	that	SCONJ
inlawrev-3741	259	5	the	the	DET
inlawrev-3741	259	6	benefits	benefit	NOUN
inlawrev-3741	259	7	from	from	ADP
inlawrev-3741	259	8	such	such	DET
inlawrev-3741	259	9	a	a	DET
inlawrev-3741	259	10	plan	plan	NOUN
inlawrev-3741	259	11	came	come	VERB
inlawrev-3741	259	12	from	from	ADP
inlawrev-3741	259	13	funding	funding	NOUN
inlawrev-3741	259	14	by	by	ADP
inlawrev-3741	259	15	the	the	DET
inlawrev-3741	259	16	employer	employer	NOUN
inlawrev-3741	259	17	corporation	corporation	NOUN
inlawrev-3741	259	18	or	or	CCONJ
inlawrev-3741	259	19	partnership	partnership	NOUN
inlawrev-3741	259	20	or	or	CCONJ
inlawrev-3741	259	21	third	third	ADJ
inlawrev-3741	259	22	parties	party	NOUN
inlawrev-3741	259	23	,	,	PUNCT
inlawrev-3741	259	24	then	then	ADV
inlawrev-3741	259	25	the	the	DET
inlawrev-3741	259	26	exception	exception	NOUN
inlawrev-3741	259	27	to	to	ADP
inlawrev-3741	259	28	the	the	DET
inlawrev-3741	259	29	basic	basic	ADJ
inlawrev-3741	259	30	rule	rule	NOUN
inlawrev-3741	259	31	should	should	AUX
inlawrev-3741	259	32	prevail	prevail	VERB
inlawrev-3741	259	33	and	and	CCONJ
inlawrev-3741	259	34	the	the	DET
inlawrev-3741	259	35	restriction	restriction	NOUN
inlawrev-3741	259	36	on	on	ADP
inlawrev-3741	259	37	the	the	DET
inlawrev-3741	259	38	right	right	NOUN
inlawrev-3741	259	39	to	to	PART
inlawrev-3741	259	40	practice	practice	VERB
inlawrev-3741	259	41	within	within	ADP
inlawrev-3741	259	42	a	a	DET
inlawrev-3741	259	43	"	"	PUNCT
inlawrev-3741	259	44	reasonable	reasonable	ADJ
inlawrev-3741	259	45	radius	radius	NOUN
inlawrev-3741	259	46	"	"	PUNCT
inlawrev-3741	259	47	should	should	AUX
inlawrev-3741	259	48	be	be	AUX
inlawrev-3741	259	49	acceptable	acceptable	ADJ
inlawrev-3741	259	50	.	.	PUNCT
inlawrev-3741	260	1	43	43	NUM
inlawrev-3741	261	1	the	the	DET
inlawrev-3741	261	2	virginia	virginia	PROPN
inlawrev-3741	261	3	ethics	ethics	PROPN
inlawrev-3741	261	4	opinion	opinion	NOUN
inlawrev-3741	261	5	was	be	AUX
inlawrev-3741	261	6	noted	note	VERB
inlawrev-3741	261	7	by	by	ADP
inlawrev-3741	261	8	the	the	DET
inlawrev-3741	261	9	district	district	PROPN
inlawrev-3741	261	10	of	of	ADP
inlawrev-3741	261	11	columbia	columbia	PROPN
inlawrev-3741	261	12	court	court	PROPN
inlawrev-3741	261	13	of	of	ADP
inlawrev-3741	261	14	appeals	appeals	PROPN
inlawrev-3741	261	15	in	in	ADP
inlawrev-3741	261	16	neuman	neuman	NOUN
inlawrev-3741	261	17	v.	v.	CCONJ
inlawrev-3741	261	18	akman,44	akman,44	ADP
inlawrev-3741	261	19	which	which	PRON
inlawrev-3741	261	20	distinguished	distinguish	VERB
inlawrev-3741	261	21	a	a	DET
inlawrev-3741	261	22	"	"	PUNCT
inlawrev-3741	261	23	deferred	deferred	ADJ
inlawrev-3741	261	24	payout	payout	NOUN
inlawrev-3741	261	25	of	of	ADP
inlawrev-3741	261	26	a	a	DET
inlawrev-3741	261	27	current	current	ADJ
inlawrev-3741	261	28	asset	asset	NOUN
inlawrev-3741	261	29	"	"	PUNCT
inlawrev-3741	261	30	45	45	NUM
inlawrev-3741	261	31	from	from	ADP
inlawrev-3741	261	32	a	a	DET
inlawrev-3741	261	33	retirement	retirement	NOUN
inlawrev-3741	261	34	benefit	benefit	NOUN
inlawrev-3741	261	35	:	:	PUNCT
inlawrev-3741	261	36	under	under	ADP
inlawrev-3741	261	37	the	the	DET
inlawrev-3741	261	38	partnership	partnership	NOUN
inlawrev-3741	261	39	agreement	agreement	NOUN
inlawrev-3741	261	40	,	,	PUNCT
inlawrev-3741	261	41	neuman	neuman	NOUN
inlawrev-3741	261	42	will	will	AUX
inlawrev-3741	261	43	recover	recover	VERB
inlawrev-3741	261	44	his	his	PRON
inlawrev-3741	261	45	capital	capital	NOUN
inlawrev-3741	261	46	account	account	NOUN
inlawrev-3741	261	47	and	and	CCONJ
inlawrev-3741	261	48	his	his	PRON
inlawrev-3741	261	49	"	"	PUNCT
inlawrev-3741	261	50	share	share	NOUN
inlawrev-3741	261	51	ofnet	ofnet	ADJ
inlawrev-3741	261	52	profits	profit	NOUN
inlawrev-3741	261	53	of	of	ADP
inlawrev-3741	261	54	the	the	DET
inlawrev-3741	261	55	partnership	partnership	NOUN
inlawrev-3741	261	56	for	for	ADP
inlawrev-3741	261	57	the	the	DET
inlawrev-3741	261	58	portion	portion	NOUN
inlawrev-3741	261	59	of	of	ADP
inlawrev-3741	261	60	the	the	DET
inlawrev-3741	261	61	fiscal	fiscal	ADJ
inlawrev-3741	261	62	year	year	NOUN
inlawrev-3741	261	63	of	of	ADP
inlawrev-3741	261	64	retirement	retirement	NOUN
inlawrev-3741	261	65	ending	end	VERB
inlawrev-3741	261	66	on	on	ADP
inlawrev-3741	261	67	the	the	DET
inlawrev-3741	261	68	date	date	NOUN
inlawrev-3741	261	69	of	of	ADP
inlawrev-3741	261	70	retirement	retirement	NOUN
inlawrev-3741	261	71	"	"	PUNCT
inlawrev-3741	261	72	regardless	regardless	ADV
inlawrev-3741	261	73	41	41	NUM
inlawrev-3741	261	74	.	.	PUNCT
inlawrev-3741	262	1	see	see	VERB
inlawrev-3741	262	2	altman	altman	PROPN
inlawrev-3741	262	3	weil	weil	PROPN
inlawrev-3741	262	4	2005	2005	NUM
inlawrev-3741	262	5	survey	survey	NOUN
inlawrev-3741	262	6	,	,	PUNCT
inlawrev-3741	262	7	supra	supra	PROPN
inlawrev-3741	262	8	note	note	NOUN
inlawrev-3741	262	9	12	12	NUM
inlawrev-3741	262	10	,	,	PUNCT
inlawrev-3741	262	11	at	at	ADP
inlawrev-3741	262	12	46	46	NUM
inlawrev-3741	262	13	-	-	SYM
inlawrev-3741	262	14	47	47	NUM
inlawrev-3741	262	15	.	.	PUNCT
inlawrev-3741	263	1	among	among	ADP
inlawrev-3741	263	2	firms	firm	NOUN
inlawrev-3741	263	3	of	of	ADP
inlawrev-3741	263	4	all	all	DET
inlawrev-3741	263	5	sizes	size	NOUN
inlawrev-3741	263	6	,	,	PUNCT
inlawrev-3741	263	7	a	a	DET
inlawrev-3741	263	8	majority	majority	NOUN
inlawrev-3741	263	9	provide	provide	VERB
inlawrev-3741	263	10	retired	retired	ADJ
inlawrev-3741	263	11	partners	partner	NOUN
inlawrev-3741	263	12	with	with	ADP
inlawrev-3741	263	13	health	health	NOUN
inlawrev-3741	263	14	insurance	insurance	NOUN
inlawrev-3741	263	15	(	(	PUNCT
inlawrev-3741	263	16	sixty	sixty	NUM
inlawrev-3741	263	17	percent	percent	NOUN
inlawrev-3741	263	18	)	)	PUNCT
inlawrev-3741	263	19	and	and	CCONJ
inlawrev-3741	263	20	office	office	NOUN
inlawrev-3741	263	21	and	and	CCONJ
inlawrev-3741	263	22	staff	staff	NOUN
inlawrev-3741	263	23	support	support	NOUN
inlawrev-3741	263	24	(	(	PUNCT
inlawrev-3741	263	25	seventy	seventy	NUM
inlawrev-3741	263	26	-	-	PUNCT
inlawrev-3741	263	27	nine	nine	NUM
inlawrev-3741	263	28	percent	percent	NOUN
inlawrev-3741	263	29	)	)	PUNCT
inlawrev-3741	263	30	,	,	PUNCT
inlawrev-3741	263	31	while	while	SCONJ
inlawrev-3741	263	32	a	a	DET
inlawrev-3741	263	33	minority	minority	NOUN
inlawrev-3741	263	34	provide	provide	VERB
inlawrev-3741	263	35	retired	retire	VERB
inlawrev-3741	263	36	partners	partner	NOUN
inlawrev-3741	263	37	with	with	ADP
inlawrev-3741	263	38	life	life	NOUN
inlawrev-3741	263	39	insurance	insurance	NOUN
inlawrev-3741	263	40	(	(	PUNCT
inlawrev-3741	263	41	thirty	thirty	NUM
inlawrev-3741	263	42	-	-	PUNCT
inlawrev-3741	263	43	one	one	NUM
inlawrev-3741	263	44	percent	percent	NOUN
inlawrev-3741	263	45	)	)	PUNCT
inlawrev-3741	263	46	.	.	PUNCT
inlawrev-3741	264	1	i	i	PRON
inlawrev-3741	264	2	d.	d.	PROPN
inlawrev-3741	264	3	at	at	ADP
inlawrev-3741	264	4	46	46	NUM
inlawrev-3741	264	5	.	.	PUNCT
inlawrev-3741	265	1	42	42	NUM
inlawrev-3741	265	2	.	.	PUNCT
inlawrev-3741	266	1	see	see	VERB
inlawrev-3741	266	2	letter	letter	NOUN
inlawrev-3741	266	3	from	from	ADP
inlawrev-3741	266	4	colin	colin	PROPN
inlawrev-3741	266	5	j.s	j.s	PROPN
inlawrev-3741	266	6	.	.	PROPN
inlawrev-3741	267	1	thomas	thomas	PROPN
inlawrev-3741	267	2	,	,	PUNCT
inlawrev-3741	267	3	jr	jr	PROPN
inlawrev-3741	267	4	.	.	PROPN
inlawrev-3741	267	5	,	,	PUNCT
inlawrev-3741	267	6	chairman	chairman	NOUN
inlawrev-3741	267	7	,	,	PUNCT
inlawrev-3741	267	8	standing	standing	NOUN
inlawrev-3741	267	9	comm	comm	NOUN
inlawrev-3741	267	10	.	.	PUNCT
inlawrev-3741	268	1	on	on	ADP
inlawrev-3741	268	2	legal	legal	ADJ
inlawrev-3741	268	3	ethics	ethic	NOUN
inlawrev-3741	268	4	at	at	ADP
inlawrev-3741	268	5	the	the	DET
inlawrev-3741	268	6	va	va	PROPN
inlawrev-3741	268	7	.	.	PUNCT
inlawrev-3741	268	8	state	state	NOUN
inlawrev-3741	268	9	bar	bar	NOUN
inlawrev-3741	268	10	,	,	PUNCT
inlawrev-3741	268	11	op	op	NOUN
inlawrev-3741	268	12	.	.	PUNCT
inlawrev-3741	268	13	880	880	NUM
inlawrev-3741	268	14	(	(	PUNCT
inlawrev-3741	268	15	mar	mar	PROPN
inlawrev-3741	268	16	.	.	PROPN
inlawrev-3741	268	17	1	1	NUM
inlawrev-3741	268	18	1	1	NUM
inlawrev-3741	268	19	,	,	PUNCT
inlawrev-3741	268	20	1987	1987	NUM
inlawrev-3741	268	21	)	)	PUNCT
inlawrev-3741	268	22	(	(	PUNCT
inlawrev-3741	268	23	on	on	ADP
inlawrev-3741	268	24	file	file	NOUN
inlawrev-3741	268	25	with	with	ADP
inlawrev-3741	268	26	va	va	PROPN
inlawrev-3741	268	27	.	.	PUNCT
inlawrev-3741	268	28	state	state	NOUN
inlawrev-3741	268	29	bar	bar	PROPN
inlawrev-3741	268	30	)	)	PUNCT
inlawrev-3741	268	31	.	.	PUNCT
inlawrev-3741	269	1	43	43	NUM
inlawrev-3741	269	2	.	.	PUNCT
inlawrev-3741	270	1	i	i	PRON
inlawrev-3741	270	2	d.	d.	PROPN
inlawrev-3741	270	3	44	44	NUM
inlawrev-3741	270	4	.	.	PUNCT
inlawrev-3741	271	1	715a.2dl27(d.c	715a.2dl27(d.c	NUM
inlawrev-3741	271	2	.	.	PUNCT
inlawrev-3741	272	1	1998	1998	NUM
inlawrev-3741	272	2	)	)	PUNCT
inlawrev-3741	272	3	.	.	PUNCT
inlawrev-3741	273	1	45	45	NUM
inlawrev-3741	273	2	.	.	PUNCT
inlawrev-3741	274	1	i	i	PRON
inlawrev-3741	274	2	d.	d.	PROPN
inlawrev-3741	274	3	atl32n.6	atl32n.6	PROPN
inlawrev-3741	274	4	.	.	PUNCT
inlawrev-3741	274	5	12	12	NUM
inlawrev-3741	274	6	indiana	indiana	PROPN
inlawrev-3741	274	7	law	law	PROPN
inlawrev-3741	274	8	review	review	NOUN
inlawrev-3741	275	1	[	[	X
inlawrev-3741	275	2	vol	vol	NOUN
inlawrev-3741	275	3	.	.	PUNCT
inlawrev-3741	275	4	39	39	NUM
inlawrev-3741	275	5	:	:	SYM
inlawrev-3741	275	6	1	1	NUM
inlawrev-3741	275	7	of	of	ADP
inlawrev-3741	275	8	his	his	PRON
inlawrev-3741	275	9	choice	choice	NOUN
inlawrev-3741	275	10	to	to	PART
inlawrev-3741	275	11	continue	continue	VERB
inlawrev-3741	275	12	practicing	practice	VERB
inlawrev-3741	275	13	law	law	NOUN
inlawrev-3741	275	14	in	in	ADP
inlawrev-3741	275	15	competition	competition	NOUN
inlawrev-3741	275	16	with	with	ADP
inlawrev-3741	275	17	the	the	DET
inlawrev-3741	275	18	firm	firm	NOUN
inlawrev-3741	275	19	.	.	PUNCT
inlawrev-3741	276	1	it	it	PRON
inlawrev-3741	276	2	is	be	AUX
inlawrev-3741	276	3	only	only	ADV
inlawrev-3741	276	4	future	future	ADJ
inlawrev-3741	276	5	firm	firm	ADJ
inlawrev-3741	276	6	revenues	revenue	NOUN
inlawrev-3741	276	7	that	that	SCONJ
inlawrev-3741	276	8	neuman	neuman	NOUN
inlawrev-3741	276	9	will	will	AUX
inlawrev-3741	276	10	be	be	AUX
inlawrev-3741	276	11	deprived	deprive	VERB
inlawrev-3741	276	12	of	of	ADP
inlawrev-3741	276	13	,	,	PUNCT
inlawrev-3741	276	14	and	and	CCONJ
inlawrev-3741	276	15	only	only	ADV
inlawrev-3741	276	16	because	because	SCONJ
inlawrev-3741	276	17	he	he	PRON
inlawrev-3741	276	18	is	be	AUX
inlawrev-3741	276	19	at	at	ADP
inlawrev-3741	276	20	least	least	ADJ
inlawrev-3741	276	21	potentially	potentially	ADV
inlawrev-3741	276	22	competing	compete	VERB
inlawrev-3741	276	23	with	with	ADP
inlawrev-3741	276	24	the	the	DET
inlawrev-3741	276	25	firm	firm	NOUN
inlawrev-3741	276	26	and	and	CCONJ
inlawrev-3741	276	27	effecting	effect	VERB
inlawrev-3741	276	28	a	a	DET
inlawrev-3741	276	29	depression	depression	NOUN
inlawrev-3741	276	30	of	of	ADP
inlawrev-3741	276	31	those	those	DET
inlawrev-3741	276	32	revenues	revenue	NOUN
inlawrev-3741	276	33	.	.	PUNCT
inlawrev-3741	277	1	46	46	NUM
inlawrev-3741	277	2	the	the	DET
inlawrev-3741	277	3	court	court	NOUN
inlawrev-3741	277	4	buttressed	buttress	VERB
inlawrev-3741	277	5	its	its	PRON
inlawrev-3741	277	6	conclusion	conclusion	NOUN
inlawrev-3741	277	7	regarding	regard	VERB
inlawrev-3741	277	8	the	the	DET
inlawrev-3741	277	9	source	source	NOUN
inlawrev-3741	277	10	ofthe	ofthe	NOUN
inlawrev-3741	277	11	forfeited	forfeit	VERB
inlawrev-3741	277	12	payments	payment	NOUN
inlawrev-3741	277	13	by	by	ADP
inlawrev-3741	277	14	observing	observe	VERB
inlawrev-3741	277	15	that	that	SCONJ
inlawrev-3741	277	16	"	"	PUNCT
inlawrev-3741	277	17	[	[	X
inlawrev-3741	277	18	t]here	t]here	PROPN
inlawrev-3741	277	19	is	be	AUX
inlawrev-3741	277	20	no	no	DET
inlawrev-3741	277	21	language	language	NOUN
inlawrev-3741	277	22	in	in	ADP
inlawrev-3741	277	23	the	the	DET
inlawrev-3741	277	24	partnership	partnership	NOUN
inlawrev-3741	277	25	agreement	agreement	NOUN
inlawrev-3741	277	26	to	to	PART
inlawrev-3741	277	27	suggest	suggest	VERB
inlawrev-3741	277	28	that	that	SCONJ
inlawrev-3741	277	29	the	the	DET
inlawrev-3741	277	30	[	[	X
inlawrev-3741	277	31	forfeited	forfeit	VERB
inlawrev-3741	277	32	payout	payout	NOUN
inlawrev-3741	277	33	]	]	PUNCT
inlawrev-3741	277	34	is	be	AUX
inlawrev-3741	277	35	funded	fund	VERB
inlawrev-3741	277	36	in	in	ADP
inlawrev-3741	277	37	any	any	DET
inlawrev-3741	277	38	traceable	traceable	ADJ
inlawrev-3741	277	39	manner	manner	NOUN
inlawrev-3741	277	40	by	by	ADP
inlawrev-3741	277	41	the	the	DET
inlawrev-3741	277	42	partner	partner	NOUN
inlawrev-3741	277	43	receiving	receive	VERB
inlawrev-3741	277	44	the	the	DET
inlawrev-3741	277	45	benefit	benefit	NOUN
inlawrev-3741	277	46	.	.	PUNCT
inlawrev-3741	277	47	"	"	PUNCT
inlawrev-3741	278	1	47	47	NUM
inlawrev-3741	278	2	along	along	ADP
inlawrev-3741	278	3	this	this	DET
inlawrev-3741	278	4	line	line	NOUN
inlawrev-3741	278	5	,	,	PUNCT
inlawrev-3741	278	6	the	the	DET
inlawrev-3741	278	7	firm	firm	NOUN
inlawrev-3741	278	8	's	's	PART
inlawrev-3741	278	9	obligation	obligation	NOUN
inlawrev-3741	278	10	to	to	PART
inlawrev-3741	278	11	make	make	VERB
inlawrev-3741	278	12	payments	payment	NOUN
inlawrev-3741	278	13	was	be	AUX
inlawrev-3741	278	14	subject	subject	ADJ
inlawrev-3741	278	15	to	to	ADP
inlawrev-3741	278	16	the	the	DET
inlawrev-3741	278	17	cash	cash	NOUN
inlawrev-3741	278	18	flow	flow	NOUN
inlawrev-3741	278	19	limitations	limitation	NOUN
inlawrev-3741	278	20	set	set	VERB
inlawrev-3741	278	21	forth	forth	ADP
inlawrev-3741	278	22	in	in	ADP
inlawrev-3741	278	23	the	the	DET
inlawrev-3741	278	24	partnership	partnership	NOUN
inlawrev-3741	278	25	agreement	agreement	NOUN
inlawrev-3741	278	26	.	.	PUNCT
inlawrev-3741	279	1	48	48	NUM
inlawrev-3741	279	2	other	other	ADJ
inlawrev-3741	279	3	courts	court	NOUN
inlawrev-3741	279	4	have	have	AUX
inlawrev-3741	279	5	indicated	indicate	VERB
inlawrev-3741	279	6	or	or	CCONJ
inlawrev-3741	279	7	suggested	suggest	VERB
inlawrev-3741	279	8	that	that	SCONJ
inlawrev-3741	279	9	payouts	payout	NOUN
inlawrev-3741	279	10	forfeitable	forfeitable	ADJ
inlawrev-3741	279	11	under	under	ADP
inlawrev-3741	279	12	the	the	DET
inlawrev-3741	279	13	retirement	retirement	NOUN
inlawrev-3741	279	14	benefits	benefit	NOUN
inlawrev-3741	279	15	exceptions	exception	NOUN
inlawrev-3741	279	16	must	must	AUX
inlawrev-3741	279	17	be	be	AUX
inlawrev-3741	279	18	sourced	source	VERB
inlawrev-3741	279	19	in	in	ADP
inlawrev-3741	279	20	future	future	ADJ
inlawrev-3741	279	21	firm	firm	ADJ
inlawrev-3741	279	22	revenues	revenue	NOUN
inlawrev-3741	279	23	rather	rather	ADV
inlawrev-3741	279	24	than	than	ADP
inlawrev-3741	279	25	contributions	contribution	NOUN
inlawrev-3741	279	26	previously	previously	ADV
inlawrev-3741	279	27	made	make	VERB
inlawrev-3741	279	28	by	by	ADP
inlawrev-3741	279	29	the	the	DET
inlawrev-3741	279	30	retired	retire	VERB
inlawrev-3741	279	31	partner	partner	NOUN
inlawrev-3741	279	32	.	.	PUNCT
inlawrev-3741	280	1	the	the	DET
inlawrev-3741	280	2	connecticut	connecticut	PROPN
inlawrev-3741	280	3	supreme	supreme	PROPN
inlawrev-3741	280	4	court	court	PROPN
inlawrev-3741	280	5	,	,	PUNCT
inlawrev-3741	280	6	for	for	ADP
inlawrev-3741	280	7	example	example	NOUN
inlawrev-3741	280	8	,	,	PUNCT
inlawrev-3741	280	9	has	have	AUX
inlawrev-3741	280	10	defined	define	VERB
inlawrev-3741	280	11	retirement	retirement	NOUN
inlawrev-3741	280	12	payments	payment	NOUN
inlawrev-3741	280	13	as	as	ADP
inlawrev-3741	280	14	benefits	benefit	NOUN
inlawrev-3741	280	15	"	"	PUNCT
inlawrev-3741	280	16	payable	payable	ADJ
inlawrev-3741	280	17	from	from	ADP
inlawrev-3741	280	18	future	future	ADJ
inlawrev-3741	280	19	firm	firm	ADJ
inlawrev-3741	280	20	revenues	revenue	NOUN
inlawrev-3741	280	21	.	.	PUNCT
inlawrev-3741	280	22	"	"	PUNCT
inlawrev-3741	281	1	49	49	NUM
inlawrev-3741	281	2	more	more	ADV
inlawrev-3741	281	3	recently	recently	ADV
inlawrev-3741	281	4	,	,	PUNCT
inlawrev-3741	281	5	the	the	DET
inlawrev-3741	281	6	new	new	PROPN
inlawrev-3741	281	7	jersey	jersey	PROPN
inlawrev-3741	281	8	supreme	supreme	PROPN
inlawrev-3741	281	9	court	court	PROPN
inlawrev-3741	281	10	emphasized	emphasize	VERB
inlawrev-3741	281	11	that	that	SCONJ
inlawrev-3741	281	12	a	a	DET
inlawrev-3741	281	13	forfeiture	forfeiture	NOUN
inlawrev-3741	281	14	it	it	PRON
inlawrev-3741	281	15	was	be	AUX
inlawrev-3741	281	16	sustaining	sustain	VERB
inlawrev-3741	281	17	was	be	AUX
inlawrev-3741	281	18	a	a	DET
inlawrev-3741	281	19	"	"	PUNCT
inlawrev-3741	281	20	benefit	benefit	NOUN
inlawrev-3741	281	21	funded	fund	VERB
inlawrev-3741	281	22	at	at	ADP
inlawrev-3741	281	23	least	least	ADJ
inlawrev-3741	281	24	in	in	ADP
inlawrev-3741	281	25	part	part	NOUN
inlawrev-3741	281	26	from	from	ADP
inlawrev-3741	281	27	revenues	revenue	NOUN
inlawrev-3741	281	28	"	"	PUNCT
inlawrev-3741	281	29	generated	generate	VERB
inlawrev-3741	281	30	subsequent	subsequent	ADJ
inlawrev-3741	281	31	to	to	ADP
inlawrev-3741	281	32	the	the	DET
inlawrev-3741	281	33	departure	departure	NOUN
inlawrev-3741	281	34	of	of	ADP
inlawrev-3741	281	35	the	the	DET
inlawrev-3741	281	36	partner	partner	NOUN
inlawrev-3741	281	37	.	.	PUNCT
inlawrev-3741	282	1	50	50	NUM
inlawrev-3741	282	2	the	the	DET
inlawrev-3741	282	3	court	court	NOUN
inlawrev-3741	282	4	also	also	ADV
inlawrev-3741	282	5	directed	direct	VERB
inlawrev-3741	282	6	the	the	DET
inlawrev-3741	282	7	state	state	NOUN
inlawrev-3741	282	8	's	's	PART
inlawrev-3741	282	9	professional	professional	ADJ
inlawrev-3741	282	10	responsibility	responsibility	NOUN
inlawrev-3741	282	11	rules	rule	VERB
inlawrev-3741	282	12	committee	committee	PROPN
inlawrev-3741	282	13	to	to	PART
inlawrev-3741	282	14	consider	consider	VERB
inlawrev-3741	282	15	whether	whether	SCONJ
inlawrev-3741	282	16	a	a	DET
inlawrev-3741	282	17	definition	definition	NOUN
inlawrev-3741	282	18	of	of	ADP
inlawrev-3741	282	19	retirement	retirement	NOUN
inlawrev-3741	282	20	should	should	AUX
inlawrev-3741	282	21	be	be	AUX
inlawrev-3741	282	22	included	include	VERB
inlawrev-3741	282	23	in	in	ADP
inlawrev-3741	282	24	the	the	DET
inlawrev-3741	282	25	ethics	ethic	NOUN
inlawrev-3741	282	26	rules	rule	NOUN
inlawrev-3741	282	27	.	.	PUNCT
inlawrev-3741	283	1	51	51	NUM
inlawrev-3741	283	2	because	because	SCONJ
inlawrev-3741	283	3	of	of	ADP
inlawrev-3741	283	4	the	the	DET
inlawrev-3741	283	5	law	law	NOUN
inlawrev-3741	283	6	's	's	PART
inlawrev-3741	283	7	reticence	reticence	NOUN
inlawrev-3741	283	8	to	to	PART
inlawrev-3741	283	9	impose	impose	VERB
inlawrev-3741	283	10	forfeitures	forfeiture	NOUN
inlawrev-3741	283	11	of	of	ADP
inlawrev-3741	283	12	interests	interest	NOUN
inlawrev-3741	283	13	in	in	ADP
inlawrev-3741	283	14	partnerships	partnership	NOUN
inlawrev-3741	283	15	,	,	PUNCT
inlawrev-3741	283	16	it	it	PRON
inlawrev-3741	283	17	is	be	AUX
inlawrev-3741	283	18	understandable	understandable	ADJ
inlawrev-3741	283	19	that	that	SCONJ
inlawrev-3741	283	20	some	some	DET
inlawrev-3741	283	21	courts	court	NOUN
inlawrev-3741	283	22	consider	consider	VERB
inlawrev-3741	283	23	the	the	DET
inlawrev-3741	283	24	source	source	NOUN
inlawrev-3741	283	25	of	of	ADP
inlawrev-3741	283	26	the	the	DET
inlawrev-3741	283	27	benefit	benefit	NOUN
inlawrev-3741	283	28	in	in	ADP
inlawrev-3741	283	29	considering	consider	VERB
inlawrev-3741	283	30	whether	whether	SCONJ
inlawrev-3741	283	31	a	a	DET
inlawrev-3741	283	32	retirement	retirement	NOUN
inlawrev-3741	283	33	payment	payment	NOUN
inlawrev-3741	283	34	may	may	AUX
inlawrev-3741	283	35	be	be	AUX
inlawrev-3741	283	36	conditioned	condition	VERB
inlawrev-3741	283	37	on	on	ADP
inlawrev-3741	283	38	noncompetition	noncompetition	NOUN
inlawrev-3741	283	39	with	with	ADP
inlawrev-3741	283	40	the	the	DET
inlawrev-3741	283	41	firm	firm	NOUN
inlawrev-3741	283	42	.	.	PUNCT
inlawrev-3741	284	1	the	the	DET
inlawrev-3741	284	2	challenge	challenge	NOUN
inlawrev-3741	284	3	lies	lie	VERB
inlawrev-3741	284	4	in	in	ADP
inlawrev-3741	284	5	tracing	trace	VERB
inlawrev-3741	284	6	the	the	DET
inlawrev-3741	284	7	source	source	NOUN
inlawrev-3741	284	8	of	of	ADP
inlawrev-3741	284	9	a	a	DET
inlawrev-3741	284	10	payment	payment	NOUN
inlawrev-3741	284	11	.	.	PUNCT
inlawrev-3741	285	1	in	in	ADP
inlawrev-3741	285	2	a	a	DET
inlawrev-3741	285	3	law	law	NOUN
inlawrev-3741	285	4	firm	firm	NOUN
inlawrev-3741	285	5	,	,	PUNCT
inlawrev-3741	285	6	partners	partner	NOUN
inlawrev-3741	285	7	"	"	PUNCT
inlawrev-3741	285	8	fund	fund	NOUN
inlawrev-3741	285	9	"	"	PUNCT
inlawrev-3741	285	10	their	their	PRON
inlawrev-3741	285	11	own	own	ADJ
inlawrev-3741	285	12	postwithdrawal	postwithdrawal	NOUN
inlawrev-3741	285	13	benefits	benefit	NOUN
inlawrev-3741	285	14	by	by	ADP
inlawrev-3741	285	15	accepting	accept	VERB
inlawrev-3741	285	16	less	less	ADJ
inlawrev-3741	285	17	in	in	ADP
inlawrev-3741	285	18	the	the	DET
inlawrev-3741	285	19	way	way	NOUN
inlawrev-3741	285	20	of	of	ADP
inlawrev-3741	285	21	present	present	ADJ
inlawrev-3741	285	22	compensation	compensation	NOUN
inlawrev-3741	285	23	(	(	PUNCT
inlawrev-3741	285	24	i.e.	i.e.	X
inlawrev-3741	285	25	,	,	PUNCT
inlawrev-3741	285	26	allocation	allocation	NOUN
inlawrev-3741	285	27	of	of	ADP
inlawrev-3741	285	28	current	current	ADJ
inlawrev-3741	285	29	profits	profit	NOUN
inlawrev-3741	285	30	)	)	PUNCT
inlawrev-3741	285	31	in	in	ADP
inlawrev-3741	285	32	exchange	exchange	NOUN
inlawrev-3741	285	33	for	for	ADP
inlawrev-3741	285	34	payments	payment	NOUN
inlawrev-3741	285	35	in	in	ADP
inlawrev-3741	285	36	the	the	DET
inlawrev-3741	285	37	future	future	NOUN
inlawrev-3741	285	38	.	.	PUNCT
inlawrev-3741	286	1	any	any	DET
inlawrev-3741	286	2	benefit	benefit	NOUN
inlawrev-3741	286	3	paid	pay	VERB
inlawrev-3741	286	4	to	to	ADP
inlawrev-3741	286	5	a	a	DET
inlawrev-3741	286	6	withdrawing	withdraw	VERB
inlawrev-3741	286	7	partner	partner	NOUN
inlawrev-3741	286	8	is	be	AUX
inlawrev-3741	286	9	a	a	DET
inlawrev-3741	286	10	form	form	NOUN
inlawrev-3741	286	11	of	of	ADP
inlawrev-3741	286	12	deferred	defer	VERB
inlawrev-3741	286	13	compensation	compensation	NOUN
inlawrev-3741	286	14	.	.	PUNCT
inlawrev-3741	287	1	this	this	PRON
inlawrev-3741	287	2	is	be	AUX
inlawrev-3741	287	3	true	true	ADJ
inlawrev-3741	287	4	even	even	ADV
inlawrev-3741	287	5	of	of	ADP
inlawrev-3741	287	6	those	those	DET
inlawrev-3741	287	7	plans	plan	NOUN
inlawrev-3741	287	8	that	that	PRON
inlawrev-3741	287	9	base	base	NOUN
inlawrev-3741	287	10	benefits	benefit	NOUN
inlawrev-3741	287	11	to	to	ADP
inlawrev-3741	287	12	a	a	DET
inlawrev-3741	287	13	former	former	ADJ
inlawrev-3741	287	14	firm	firm	ADJ
inlawrev-3741	287	15	member	member	NOUN
inlawrev-3741	287	16	on	on	ADP
inlawrev-3741	287	17	a	a	DET
inlawrev-3741	287	18	percentage	percentage	NOUN
inlawrev-3741	287	19	of	of	ADP
inlawrev-3741	287	20	the	the	DET
inlawrev-3741	287	21	firm	firm	NOUN
inlawrev-3741	287	22	's	's	PART
inlawrev-3741	287	23	current	current	ADJ
inlawrev-3741	287	24	profits	profit	NOUN
inlawrev-3741	287	25	.	.	PUNCT
inlawrev-3741	288	1	the	the	DET
inlawrev-3741	288	2	profits	profit	NOUN
inlawrev-3741	288	3	allocable	allocable	ADJ
inlawrev-3741	288	4	to	to	ADP
inlawrev-3741	288	5	the	the	DET
inlawrev-3741	288	6	remaining	remain	VERB
inlawrev-3741	288	7	partners	partner	NOUN
inlawrev-3741	288	8	are	be	AUX
inlawrev-3741	288	9	reduced	reduce	VERB
inlawrev-3741	288	10	,	,	PUNCT
inlawrev-3741	288	11	a	a	DET
inlawrev-3741	288	12	consequence	consequence	NOUN
inlawrev-3741	288	13	the	the	DET
inlawrev-3741	288	14	partners	partner	NOUN
inlawrev-3741	288	15	accept	accept	VERB
inlawrev-3741	288	16	in	in	ADP
inlawrev-3741	288	17	the	the	DET
inlawrev-3741	288	18	hope	hope	NOUN
inlawrev-3741	288	19	they	they	PRON
inlawrev-3741	288	20	will	will	AUX
inlawrev-3741	288	21	enjoy	enjoy	VERB
inlawrev-3741	288	22	similar	similar	ADJ
inlawrev-3741	288	23	benefits	benefit	NOUN
inlawrev-3741	288	24	when	when	SCONJ
inlawrev-3741	288	25	they	they	PRON
inlawrev-3741	288	26	leave	leave	VERB
inlawrev-3741	288	27	the	the	DET
inlawrev-3741	288	28	firm	firm	NOUN
inlawrev-3741	288	29	.	.	PUNCT
inlawrev-3741	289	1	in	in	ADP
inlawrev-3741	289	2	neuman	neuman	NOUN
inlawrev-3741	289	3	,	,	PUNCT
inlawrev-3741	289	4	the	the	DET
inlawrev-3741	289	5	court	court	NOUN
inlawrev-3741	289	6	recognized	recognize	VERB
inlawrev-3741	289	7	the	the	DET
inlawrev-3741	289	8	difficulty	difficulty	NOUN
inlawrev-3741	289	9	of	of	ADP
inlawrev-3741	289	10	tracing	trace	VERB
inlawrev-3741	289	11	the	the	DET
inlawrev-3741	289	12	source	source	NOUN
inlawrev-3741	289	13	of	of	ADP
inlawrev-3741	289	14	a	a	DET
inlawrev-3741	289	15	payment	payment	NOUN
inlawrev-3741	289	16	and	and	CCONJ
inlawrev-3741	289	17	pointed	point	VERB
inlawrev-3741	289	18	to	to	ADP
inlawrev-3741	289	19	the	the	DET
inlawrev-3741	289	20	partnership	partnership	NOUN
inlawrev-3741	289	21	agreement	agreement	NOUN
inlawrev-3741	289	22	's	's	PART
inlawrev-3741	289	23	limitation	limitation	NOUN
inlawrev-3741	289	24	on	on	ADP
inlawrev-3741	289	25	the	the	DET
inlawrev-3741	289	26	obligation	obligation	NOUN
inlawrev-3741	289	27	to	to	PART
inlawrev-3741	289	28	make	make	VERB
inlawrev-3741	289	29	retirement	retirement	NOUN
inlawrev-3741	289	30	payments	payment	NOUN
inlawrev-3741	289	31	in	in	ADP
inlawrev-3741	289	32	excess	excess	NOUN
inlawrev-3741	289	33	of	of	ADP
inlawrev-3741	289	34	defined	define	VERB
inlawrev-3741	289	35	cash	cash	NOUN
inlawrev-3741	289	36	flow	flow	NOUN
inlawrev-3741	289	37	thresholds	threshold	NOUN
inlawrev-3741	289	38	as	as	ADP
inlawrev-3741	289	39	46	46	NUM
inlawrev-3741	289	40	.	.	PUNCT
inlawrev-3741	290	1	mat	mat	PROPN
inlawrev-3741	290	2	136	136	NUM
inlawrev-3741	290	3	.	.	PUNCT
inlawrev-3741	291	1	47	47	NUM
inlawrev-3741	291	2	.	.	PUNCT
inlawrev-3741	292	1	i	i	PRON
inlawrev-3741	292	2	d.	d.	PROPN
inlawrev-3741	292	3	at	at	ADP
inlawrev-3741	292	4	136	136	NUM
inlawrev-3741	292	5	n.	n.	NOUN
inlawrev-3741	292	6	12	12	NUM
inlawrev-3741	292	7	(	(	PUNCT
inlawrev-3741	292	8	emphasis	emphasis	NOUN
inlawrev-3741	292	9	added	add	VERB
inlawrev-3741	292	10	)	)	PUNCT
inlawrev-3741	292	11	.	.	PUNCT
inlawrev-3741	293	1	48	48	NUM
inlawrev-3741	293	2	.	.	PUNCT
inlawrev-3741	294	1	i	i	PRON
inlawrev-3741	294	2	d.	d.	PROPN
inlawrev-3741	294	3	49	49	NUM
inlawrev-3741	294	4	.	.	PUNCT
inlawrev-3741	295	1	schoonmaker	schoonmaker	PROPN
inlawrev-3741	295	2	v.	v.	PROPN
inlawrev-3741	295	3	cummings	cummings	PROPN
inlawrev-3741	295	4	&	&	CCONJ
inlawrev-3741	295	5	lockwood	lockwood	PROPN
inlawrev-3741	295	6	of	of	ADP
inlawrev-3741	295	7	conn	conn	PROPN
inlawrev-3741	295	8	.	.	PROPN
inlawrev-3741	295	9	,	,	PUNCT
inlawrev-3741	295	10	p.c	p.c	PROPN
inlawrev-3741	295	11	.	.	PROPN
inlawrev-3741	295	12	,	,	PUNCT
inlawrev-3741	295	13	747	747	NUM
inlawrev-3741	295	14	a.2d	a.2d	SYM
inlawrev-3741	295	15	1017	1017	NUM
inlawrev-3741	295	16	,	,	PUNCT
inlawrev-3741	295	17	1032	1032	NUM
inlawrev-3741	295	18	(	(	PUNCT
inlawrev-3741	295	19	conn	conn	PROPN
inlawrev-3741	295	20	.	.	PROPN
inlawrev-3741	295	21	2000	2000	NUM
inlawrev-3741	295	22	)	)	PUNCT
inlawrev-3741	295	23	.	.	PUNCT
inlawrev-3741	296	1	50	50	NUM
inlawrev-3741	296	2	.	.	PUNCT
inlawrev-3741	296	3	borteck	borteck	NOUN
inlawrev-3741	296	4	v.	v.	PROPN
inlawrev-3741	296	5	riker	riker	PROPN
inlawrev-3741	296	6	,	,	PUNCT
inlawrev-3741	296	7	danzig	danzig	PROPN
inlawrev-3741	296	8	,	,	PUNCT
inlawrev-3741	296	9	scherer	scherer	PROPN
inlawrev-3741	296	10	,	,	PUNCT
inlawrev-3741	296	11	hyland	hyland	PROPN
inlawrev-3741	296	12	&	&	CCONJ
inlawrev-3741	296	13	perretti	perretti	PROPN
inlawrev-3741	296	14	,	,	PUNCT
inlawrev-3741	296	15	llp	llp	PROPN
inlawrev-3741	296	16	,	,	PUNCT
inlawrev-3741	296	17	844	844	NUM
inlawrev-3741	296	18	a.2d	a.2d	SYM
inlawrev-3741	296	19	521	521	NUM
inlawrev-3741	296	20	,	,	PUNCT
inlawrev-3741	296	21	529	529	NUM
inlawrev-3741	296	22	(	(	PUNCT
inlawrev-3741	296	23	n.j	n.j	PROPN
inlawrev-3741	296	24	.	.	PROPN
inlawrev-3741	296	25	2004	2004	NUM
inlawrev-3741	296	26	)	)	PUNCT
inlawrev-3741	296	27	;	;	PUNCT
inlawrev-3741	296	28	see	see	VERB
inlawrev-3741	296	29	also	also	ADV
inlawrev-3741	296	30	anderson	anderson	PROPN
inlawrev-3741	296	31	v.	v.	PROPN
inlawrev-3741	296	32	aspelmeier	aspelmeier	PROPN
inlawrev-3741	296	33	,	,	PUNCT
inlawrev-3741	296	34	fisch	fisch	PROPN
inlawrev-3741	296	35	,	,	PUNCT
inlawrev-3741	296	36	power	power	NOUN
inlawrev-3741	296	37	,	,	PUNCT
inlawrev-3741	296	38	warner	warner	PROPN
inlawrev-3741	296	39	&	&	CCONJ
inlawrev-3741	296	40	engberg	engberg	PROPN
inlawrev-3741	296	41	,	,	PUNCT
inlawrev-3741	296	42	461	461	NUM
inlawrev-3741	296	43	n.w.2d	n.w.2d	ADP
inlawrev-3741	296	44	598	598	NUM
inlawrev-3741	296	45	,	,	PUNCT
inlawrev-3741	296	46	603	603	NUM
inlawrev-3741	296	47	(	(	PUNCT
inlawrev-3741	296	48	iowa	iowa	PROPN
inlawrev-3741	296	49	2000	2000	NUM
inlawrev-3741	296	50	)	)	PUNCT
inlawrev-3741	296	51	(	(	PUNCT
inlawrev-3741	296	52	striking	strike	VERB
inlawrev-3741	296	53	down	down	ADP
inlawrev-3741	296	54	a	a	DET
inlawrev-3741	296	55	forfeiture	forfeiture	NOUN
inlawrev-3741	296	56	relating	relate	VERB
inlawrev-3741	296	57	to	to	ADP
inlawrev-3741	296	58	the	the	DET
inlawrev-3741	296	59	excess	excess	NOUN
inlawrev-3741	296	60	of	of	ADP
inlawrev-3741	296	61	the	the	DET
inlawrev-3741	296	62	value	value	NOUN
inlawrev-3741	296	63	of	of	ADP
inlawrev-3741	296	64	a	a	DET
inlawrev-3741	296	65	partner	partner	NOUN
inlawrev-3741	296	66	's	's	PART
inlawrev-3741	296	67	interest	interest	NOUN
inlawrev-3741	296	68	over	over	ADP
inlawrev-3741	296	69	the	the	DET
inlawrev-3741	296	70	partner	partner	NOUN
inlawrev-3741	296	71	's	's	PART
inlawrev-3741	296	72	capital	capital	NOUN
inlawrev-3741	296	73	contribution	contribution	NOUN
inlawrev-3741	296	74	)	)	PUNCT
inlawrev-3741	296	75	.	.	PUNCT
inlawrev-3741	297	1	5	5	NUM
inlawrev-3741	297	2	1	1	NUM
inlawrev-3741	297	3	.	.	PUNCT
inlawrev-3741	298	1	borteck	borteck	NOUN
inlawrev-3741	298	2	,	,	PUNCT
inlawrev-3741	298	3	844	844	NUM
inlawrev-3741	298	4	a.2d	a.2d	PUNCT
inlawrev-3741	298	5	at	at	ADP
inlawrev-3741	298	6	530	530	NUM
inlawrev-3741	298	7	.	.	PUNCT
inlawrev-3741	299	1	2005	2005	NUM
inlawrev-3741	299	2	]	]	PUNCT
inlawrev-3741	299	3	ties	tie	NOUN
inlawrev-3741	299	4	that	that	PRON
inlawrev-3741	299	5	bind	bind	VERB
inlawrev-3741	299	6	1	1	NUM
inlawrev-3741	299	7	3	3	NUM
inlawrev-3741	299	8	evidence	evidence	NOUN
inlawrev-3741	299	9	that	that	SCONJ
inlawrev-3741	299	10	payments	payment	NOUN
inlawrev-3741	299	11	were	be	AUX
inlawrev-3741	299	12	sourced	source	VERB
inlawrev-3741	299	13	in	in	ADP
inlawrev-3741	299	14	post	post	ADJ
inlawrev-3741	299	15	-	-	ADJ
inlawrev-3741	299	16	departure	departure	ADJ
inlawrev-3741	299	17	firm	firm	ADJ
inlawrev-3741	299	18	revenues	revenue	NOUN
inlawrev-3741	299	19	.	.	PUNCT
inlawrev-3741	300	1	52	52	NUM
inlawrev-3741	300	2	this	this	PRON
inlawrev-3741	300	3	is	be	AUX
inlawrev-3741	300	4	not	not	PART
inlawrev-3741	300	5	a	a	DET
inlawrev-3741	300	6	complete	complete	ADJ
inlawrev-3741	300	7	answer	answer	NOUN
inlawrev-3741	300	8	to	to	ADP
inlawrev-3741	300	9	the	the	DET
inlawrev-3741	300	10	tracing	trace	VERB
inlawrev-3741	300	11	concern	concern	NOUN
inlawrev-3741	300	12	,	,	PUNCT
inlawrev-3741	300	13	however	however	ADV
inlawrev-3741	300	14	,	,	PUNCT
inlawrev-3741	300	15	because	because	SCONJ
inlawrev-3741	300	16	the	the	DET
inlawrev-3741	300	17	firm	firm	NOUN
inlawrev-3741	300	18	's	's	PART
inlawrev-3741	300	19	revenues	revenue	NOUN
inlawrev-3741	300	20	are	be	AUX
inlawrev-3741	300	21	sourced	source	VERB
inlawrev-3741	300	22	in	in	ADP
inlawrev-3741	300	23	the	the	DET
inlawrev-3741	300	24	efforts	effort	NOUN
inlawrev-3741	300	25	of	of	ADP
inlawrev-3741	300	26	the	the	DET
inlawrev-3741	300	27	present	present	ADJ
inlawrev-3741	300	28	set	set	NOUN
inlawrev-3741	300	29	of	of	ADP
inlawrev-3741	300	30	partners	partner	NOUN
inlawrev-3741	300	31	,	,	PUNCT
inlawrev-3741	300	32	who	who	PRON
inlawrev-3741	300	33	accept	accept	VERB
inlawrev-3741	300	34	less	less	ADJ
inlawrev-3741	300	35	in	in	ADP
inlawrev-3741	300	36	the	the	DET
inlawrev-3741	300	37	way	way	NOUN
inlawrev-3741	300	38	of	of	ADP
inlawrev-3741	300	39	current	current	ADJ
inlawrev-3741	300	40	income	income	NOUN
inlawrev-3741	300	41	in	in	ADP
inlawrev-3741	300	42	the	the	DET
inlawrev-3741	300	43	expectation	expectation	NOUN
inlawrev-3741	300	44	that	that	SCONJ
inlawrev-3741	300	45	they	they	PRON
inlawrev-3741	300	46	will	will	AUX
inlawrev-3741	300	47	later	later	ADV
inlawrev-3741	300	48	receive	receive	VERB
inlawrev-3741	300	49	retirement	retirement	NOUN
inlawrev-3741	300	50	benefits	benefit	NOUN
inlawrev-3741	300	51	funded	fund	VERB
inlawrev-3741	300	52	at	at	ADP
inlawrev-3741	300	53	least	least	ADJ
inlawrev-3741	300	54	in	in	ADP
inlawrev-3741	300	55	part	part	NOUN
inlawrev-3741	300	56	by	by	ADP
inlawrev-3741	300	57	the	the	DET
inlawrev-3741	300	58	future	future	ADJ
inlawrev-3741	300	59	efforts	effort	NOUN
inlawrev-3741	300	60	of	of	ADP
inlawrev-3741	300	61	partners	partner	NOUN
inlawrev-3741	300	62	in	in	ADP
inlawrev-3741	300	63	the	the	DET
inlawrev-3741	300	64	firm	firm	NOUN
inlawrev-3741	300	65	.	.	PUNCT
inlawrev-3741	301	1	given	give	VERB
inlawrev-3741	301	2	the	the	DET
inlawrev-3741	301	3	complexity	complexity	NOUN
inlawrev-3741	301	4	oftracing	oftracing	NOUN
inlawrev-3741	301	5	the	the	DET
inlawrev-3741	301	6	source	source	NOUN
inlawrev-3741	301	7	ofa	ofa	PROPN
inlawrev-3741	301	8	payment	payment	NOUN
inlawrev-3741	301	9	to	to	ADP
inlawrev-3741	301	10	a	a	DET
inlawrev-3741	301	11	departed	depart	VERB
inlawrev-3741	301	12	partner	partner	NOUN
inlawrev-3741	301	13	and	and	CCONJ
inlawrev-3741	301	14	the	the	DET
inlawrev-3741	301	15	need	need	NOUN
inlawrev-3741	301	16	to	to	PART
inlawrev-3741	301	17	develop	develop	VERB
inlawrev-3741	301	18	a	a	DET
inlawrev-3741	301	19	standard	standard	NOUN
inlawrev-3741	301	20	with	with	ADP
inlawrev-3741	301	21	some	some	DET
inlawrev-3741	301	22	predictive	predictive	ADJ
inlawrev-3741	301	23	value	value	NOUN
inlawrev-3741	301	24	,	,	PUNCT
inlawrev-3741	301	25	it	it	PRON
inlawrev-3741	301	26	may	may	AUX
inlawrev-3741	301	27	be	be	AUX
inlawrev-3741	301	28	desirable	desirable	ADJ
inlawrev-3741	301	29	to	to	PART
inlawrev-3741	301	30	define	define	VERB
inlawrev-3741	301	31	and	and	CCONJ
inlawrev-3741	301	32	protect	protect	VERB
inlawrev-3741	301	33	from	from	ADP
inlawrev-3741	301	34	forfeiture	forfeiture	NOUN
inlawrev-3741	301	35	a	a	DET
inlawrev-3741	301	36	limited	limited	ADJ
inlawrev-3741	301	37	but	but	CCONJ
inlawrev-3741	301	38	easily	easily	ADV
inlawrev-3741	301	39	determined	determined	ADJ
inlawrev-3741	301	40	type	type	NOUN
inlawrev-3741	301	41	of	of	ADP
inlawrev-3741	301	42	retirement	retirement	NOUN
inlawrev-3741	301	43	benefit	benefit	NOUN
inlawrev-3741	301	44	payment	payment	NOUN
inlawrev-3741	301	45	that	that	PRON
inlawrev-3741	301	46	represents	represent	VERB
inlawrev-3741	301	47	a	a	DET
inlawrev-3741	301	48	return	return	NOUN
inlawrev-3741	301	49	of	of	ADP
inlawrev-3741	301	50	quantifiable	quantifiable	ADJ
inlawrev-3741	301	51	contributions	contribution	NOUN
inlawrev-3741	301	52	previously	previously	ADV
inlawrev-3741	301	53	made	make	VERB
inlawrev-3741	301	54	by	by	ADP
inlawrev-3741	301	55	the	the	DET
inlawrev-3741	301	56	partner	partner	NOUN
inlawrev-3741	301	57	.	.	PUNCT
inlawrev-3741	302	1	for	for	ADP
inlawrev-3741	302	2	example	example	NOUN
inlawrev-3741	302	3	,	,	PUNCT
inlawrev-3741	302	4	if	if	SCONJ
inlawrev-3741	302	5	future	future	ADJ
inlawrev-3741	302	6	payments	payment	NOUN
inlawrev-3741	302	7	are	be	AUX
inlawrev-3741	302	8	funded	fund	VERB
inlawrev-3741	302	9	by	by	ADP
inlawrev-3741	302	10	defined	define	VERB
inlawrev-3741	302	11	annual	annual	ADJ
inlawrev-3741	302	12	contributions	contribution	NOUN
inlawrev-3741	302	13	(	(	PUNCT
inlawrev-3741	302	14	or	or	CCONJ
inlawrev-3741	302	15	withheld	withhold	VERB
inlawrev-3741	302	16	distributions	distribution	NOUN
inlawrev-3741	302	17	)	)	PUNCT
inlawrev-3741	302	18	,	,	PUNCT
inlawrev-3741	302	19	then	then	ADV
inlawrev-3741	302	20	the	the	DET
inlawrev-3741	302	21	amount	amount	NOUN
inlawrev-3741	302	22	so	so	ADV
inlawrev-3741	302	23	contributed	contribute	VERB
inlawrev-3741	302	24	bears	bear	VERB
inlawrev-3741	302	25	some	some	DET
inlawrev-3741	302	26	similarity	similarity	NOUN
inlawrev-3741	302	27	to	to	ADP
inlawrev-3741	302	28	a	a	DET
inlawrev-3741	302	29	capital	capital	NOUN
inlawrev-3741	302	30	contribution	contribution	NOUN
inlawrev-3741	302	31	and	and	CCONJ
inlawrev-3741	302	32	should	should	AUX
inlawrev-3741	302	33	not	not	PART
inlawrev-3741	302	34	be	be	AUX
inlawrev-3741	302	35	subject	subject	ADJ
inlawrev-3741	302	36	to	to	ADP
inlawrev-3741	302	37	forfeiture	forfeiture	NOUN
inlawrev-3741	302	38	for	for	ADP
inlawrev-3741	302	39	future	future	ADJ
inlawrev-3741	302	40	competition	competition	NOUN
inlawrev-3741	302	41	.	.	PUNCT
inlawrev-3741	303	1	although	although	SCONJ
inlawrev-3741	303	2	earnings	earning	NOUN
inlawrev-3741	303	3	on	on	ADP
inlawrev-3741	303	4	amounts	amount	NOUN
inlawrev-3741	303	5	contributed	contribute	VERB
inlawrev-3741	303	6	should	should	AUX
inlawrev-3741	303	7	be	be	AUX
inlawrev-3741	303	8	entitled	entitle	VERB
inlawrev-3741	303	9	to	to	ADP
inlawrev-3741	303	10	similar	similar	ADJ
inlawrev-3741	303	11	protection	protection	NOUN
inlawrev-3741	303	12	in	in	ADP
inlawrev-3741	303	13	theory	theory	NOUN
inlawrev-3741	303	14	,	,	PUNCT
inlawrev-3741	303	15	the	the	DET
inlawrev-3741	303	16	difficulties	difficulty	NOUN
inlawrev-3741	303	17	associated	associate	VERB
inlawrev-3741	303	18	with	with	ADP
inlawrev-3741	303	19	determining	determine	VERB
inlawrev-3741	303	20	these	these	DET
inlawrev-3741	303	21	amounts	amount	NOUN
inlawrev-3741	303	22	and	and	CCONJ
inlawrev-3741	303	23	properly	properly	ADV
inlawrev-3741	303	24	allocating	allocate	VERB
inlawrev-3741	303	25	them	they	PRON
inlawrev-3741	303	26	to	to	ADP
inlawrev-3741	303	27	the	the	DET
inlawrev-3741	303	28	accounts	account	NOUN
inlawrev-3741	303	29	of	of	ADP
inlawrev-3741	303	30	partners	partner	NOUN
inlawrev-3741	303	31	may	may	AUX
inlawrev-3741	303	32	be	be	AUX
inlawrev-3741	303	33	substantial	substantial	ADJ
inlawrev-3741	303	34	;	;	PUNCT
inlawrev-3741	303	35	for	for	ADP
inlawrev-3741	303	36	this	this	DET
inlawrev-3741	303	37	reason	reason	NOUN
inlawrev-3741	303	38	it	it	PRON
inlawrev-3741	303	39	may	may	AUX
inlawrev-3741	303	40	be	be	AUX
inlawrev-3741	303	41	prudent	prudent	ADJ
inlawrev-3741	303	42	to	to	PART
inlawrev-3741	303	43	limit	limit	VERB
inlawrev-3741	303	44	the	the	DET
inlawrev-3741	303	45	protection	protection	NOUN
inlawrev-3741	303	46	against	against	ADP
inlawrev-3741	303	47	forfeitures	forfeiture	NOUN
inlawrev-3741	303	48	to	to	ADP
inlawrev-3741	303	49	the	the	DET
inlawrev-3741	303	50	amounts	amount	NOUN
inlawrev-3741	303	51	contributed	contribute	VERB
inlawrev-3741	303	52	with	with	ADP
inlawrev-3741	303	53	no	no	DET
inlawrev-3741	303	54	adjustment	adjustment	NOUN
inlawrev-3741	303	55	for	for	ADP
inlawrev-3741	303	56	earnings	earning	NOUN
inlawrev-3741	303	57	on	on	ADP
inlawrev-3741	303	58	these	these	DET
inlawrev-3741	303	59	amounts	amount	NOUN
inlawrev-3741	303	60	.	.	PUNCT
inlawrev-3741	304	1	the	the	DET
inlawrev-3741	304	2	result	result	NOUN
inlawrev-3741	304	3	may	may	AUX
inlawrev-3741	304	4	seem	seem	VERB
inlawrev-3741	304	5	harsh	harsh	ADJ
inlawrev-3741	304	6	,	,	PUNCT
inlawrev-3741	304	7	but	but	CCONJ
inlawrev-3741	304	8	it	it	PRON
inlawrev-3741	304	9	offers	offer	VERB
inlawrev-3741	304	10	the	the	DET
inlawrev-3741	304	11	advantage	advantage	NOUN
inlawrev-3741	304	12	of	of	ADP
inlawrev-3741	304	13	simplicity	simplicity	NOUN
inlawrev-3741	304	14	,	,	PUNCT
inlawrev-3741	304	15	spares	spare	VERB
inlawrev-3741	304	16	judicial	judicial	ADJ
inlawrev-3741	304	17	resources	resource	NOUN
inlawrev-3741	304	18	,	,	PUNCT
inlawrev-3741	304	19	and	and	CCONJ
inlawrev-3741	304	20	implements	implement	VERB
inlawrev-3741	304	21	the	the	DET
inlawrev-3741	304	22	bargained	bargain	VERB
inlawrev-3741	304	23	contract	contract	NOUN
inlawrev-3741	304	24	under	under	ADP
inlawrev-3741	304	25	which	which	PRON
inlawrev-3741	304	26	retirement	retirement	NOUN
inlawrev-3741	304	27	payments	payment	NOUN
inlawrev-3741	304	28	are	be	AUX
inlawrev-3741	304	29	to	to	PART
inlawrev-3741	304	30	be	be	AUX
inlawrev-3741	304	31	made	make	VERB
inlawrev-3741	304	32	.	.	PUNCT
inlawrev-3741	305	1	vii	vii	PROPN
inlawrev-3741	305	2	.	.	PUNCT
inlawrev-3741	306	1	a	a	DET
inlawrev-3741	306	2	postscript	postscript	PROPN
inlawrev-3741	306	3	on	on	ADP
inlawrev-3741	306	4	retirement	retirement	NOUN
inlawrev-3741	306	5	:	:	PUNCT
inlawrev-3741	306	6	the	the	DET
inlawrev-3741	306	7	look	look	VERB
inlawrev-3741	306	8	-	-	PUNCT
inlawrev-3741	306	9	back	back	NOUN
inlawrev-3741	306	10	issue	issue	NOUN
inlawrev-3741	306	11	assuming	assume	VERB
inlawrev-3741	306	12	payments	payment	NOUN
inlawrev-3741	306	13	come	come	VERB
inlawrev-3741	306	14	within	within	ADP
inlawrev-3741	306	15	the	the	DET
inlawrev-3741	306	16	retirement	retirement	NOUN
inlawrev-3741	306	17	exception	exception	NOUN
inlawrev-3741	306	18	and	and	CCONJ
inlawrev-3741	306	19	therefore	therefore	ADV
inlawrev-3741	306	20	may	may	AUX
inlawrev-3741	306	21	be	be	AUX
inlawrev-3741	306	22	conditioned	condition	VERB
inlawrev-3741	306	23	on	on	ADP
inlawrev-3741	306	24	noncompetition	noncompetition	NOUN
inlawrev-3741	306	25	with	with	ADP
inlawrev-3741	306	26	the	the	DET
inlawrev-3741	306	27	firm	firm	NOUN
inlawrev-3741	306	28	,	,	PUNCT
inlawrev-3741	306	29	what	what	PRON
inlawrev-3741	306	30	is	be	AUX
inlawrev-3741	306	31	to	to	PART
inlawrev-3741	306	32	be	be	AUX
inlawrev-3741	306	33	done	do	VERB
inlawrev-3741	306	34	if	if	SCONJ
inlawrev-3741	306	35	a	a	DET
inlawrev-3741	306	36	partner	partner	NOUN
inlawrev-3741	306	37	retires	retire	VERB
inlawrev-3741	306	38	,	,	PUNCT
inlawrev-3741	306	39	receives	receive	VERB
inlawrev-3741	306	40	some	some	PRON
inlawrev-3741	306	41	or	or	CCONJ
inlawrev-3741	306	42	all	all	DET
inlawrev-3741	306	43	ofthe	ofthe	ADJ
inlawrev-3741	306	44	payments	payment	NOUN
inlawrev-3741	306	45	designated	designate	VERB
inlawrev-3741	306	46	as	as	ADP
inlawrev-3741	306	47	retirement	retirement	NOUN
inlawrev-3741	306	48	benefits	benefit	NOUN
inlawrev-3741	306	49	,	,	PUNCT
inlawrev-3741	306	50	and	and	CCONJ
inlawrev-3741	306	51	then	then	ADV
inlawrev-3741	306	52	competes	compete	VERB
inlawrev-3741	306	53	with	with	ADP
inlawrev-3741	306	54	the	the	DET
inlawrev-3741	306	55	firm	firm	NOUN
inlawrev-3741	306	56	in	in	ADP
inlawrev-3741	306	57	contravention	contravention	NOUN
inlawrev-3741	306	58	ofthe	ofthe	PRON
inlawrev-3741	306	59	restrictive	restrictive	ADJ
inlawrev-3741	306	60	covenant	covenant	NOUN
inlawrev-3741	306	61	?	?	PUNCT
inlawrev-3741	307	1	to	to	PART
inlawrev-3741	307	2	put	put	VERB
inlawrev-3741	307	3	the	the	DET
inlawrev-3741	307	4	question	question	NOUN
inlawrev-3741	307	5	more	more	ADV
inlawrev-3741	307	6	directly	directly	ADV
inlawrev-3741	307	7	,	,	PUNCT
inlawrev-3741	307	8	must	must	AUX
inlawrev-3741	307	9	the	the	DET
inlawrev-3741	307	10	retirement	retirement	NOUN
inlawrev-3741	307	11	that	that	PRON
inlawrev-3741	307	12	prompts	prompt	VERB
inlawrev-3741	307	13	the	the	DET
inlawrev-3741	307	14	payouts	payout	NOUN
inlawrev-3741	307	15	be	be	AUX
inlawrev-3741	307	16	a	a	DET
inlawrev-3741	307	17	permanent	permanent	ADJ
inlawrev-3741	307	18	status	status	NOUN
inlawrev-3741	307	19	,	,	PUNCT
inlawrev-3741	307	20	or	or	CCONJ
inlawrev-3741	307	21	need	need	VERB
inlawrev-3741	307	22	retirement	retirement	NOUN
inlawrev-3741	307	23	only	only	ADV
inlawrev-3741	307	24	be	be	AUX
inlawrev-3741	307	25	coterminous	coterminous	ADJ
inlawrev-3741	307	26	with	with	ADP
inlawrev-3741	307	27	the	the	DET
inlawrev-3741	307	28	period	period	NOUN
inlawrev-3741	307	29	over	over	ADP
inlawrev-3741	307	30	which	which	PRON
inlawrev-3741	307	31	payments	payment	NOUN
inlawrev-3741	307	32	are	be	AUX
inlawrev-3741	307	33	made	make	VERB
inlawrev-3741	307	34	?	?	PUNCT
inlawrev-3741	308	1	what	what	PRON
inlawrev-3741	308	2	are	be	AUX
inlawrev-3741	308	3	the	the	DET
inlawrev-3741	308	4	consequences	consequence	NOUN
inlawrev-3741	308	5	of	of	ADP
inlawrev-3741	308	6	abandoning	abandon	VERB
inlawrev-3741	308	7	retirement	retirement	NOUN
inlawrev-3741	308	8	?	?	PUNCT
inlawrev-3741	309	1	in	in	ADP
inlawrev-3741	309	2	graubard	graubard	PROPN
inlawrev-3741	309	3	mollen	mollen	PROPN
inlawrev-3741	309	4	horowitz	horowitz	PROPN
inlawrev-3741	309	5	pomeranz	pomeranz	PROPN
inlawrev-3741	309	6	&	&	CCONJ
inlawrev-3741	309	7	shapiro	shapiro	PROPN
inlawrev-3741	309	8	v.	v.	ADP
inlawrev-3741	309	9	moskovitz,53	moskovitz,53	PROPN
inlawrev-3741	309	10	a	a	DET
inlawrev-3741	309	11	1	1	NUM
inlawrev-3741	309	12	990	990	NUM
inlawrev-3741	309	13	new	new	PROPN
inlawrev-3741	309	14	york	york	PROPN
inlawrev-3741	309	15	lower	lower	PROPN
inlawrev-3741	309	16	court	court	NOUN
inlawrev-3741	309	17	decision	decision	NOUN
inlawrev-3741	309	18	,	,	PUNCT
inlawrev-3741	309	19	the	the	DET
inlawrev-3741	309	20	court	court	NOUN
inlawrev-3741	309	21	correctly	correctly	ADV
inlawrev-3741	309	22	concluded	conclude	VERB
inlawrev-3741	309	23	that	that	SCONJ
inlawrev-3741	309	24	"	"	PUNCT
inlawrev-3741	309	25	ifthe	ifthe	PROPN
inlawrev-3741	309	26	partner	partner	NOUN
inlawrev-3741	309	27	abandons	abandon	VERB
inlawrev-3741	309	28	his	his	PRON
inlawrev-3741	309	29	right	right	NOUN
inlawrev-3741	309	30	to	to	ADP
inlawrev-3741	309	31	these	these	DET
inlawrev-3741	309	32	benefits	benefit	NOUN
inlawrev-3741	309	33	,	,	PUNCT
inlawrev-3741	309	34	the	the	DET
inlawrev-3741	309	35	restriction	restriction	NOUN
inlawrev-3741	309	36	ceases	cease	VERB
inlawrev-3741	309	37	to	to	PART
inlawrev-3741	309	38	be	be	AUX
inlawrev-3741	309	39	proper	proper	ADJ
inlawrev-3741	309	40	.	.	PUNCT
inlawrev-3741	309	41	"	"	PUNCT
inlawrev-3741	310	1	54	54	NUM
inlawrev-3741	310	2	the	the	DET
inlawrev-3741	310	3	52	52	NUM
inlawrev-3741	310	4	.	.	PUNCT
inlawrev-3741	311	1	neuman	neuman	NOUN
inlawrev-3741	311	2	,	,	PUNCT
inlawrev-3741	311	3	715	715	NUM
inlawrev-3741	311	4	a.2d	a.2d	PUNCT
inlawrev-3741	311	5	at	at	ADP
inlawrev-3741	311	6	136	136	NUM
inlawrev-3741	311	7	n.12	n.12	NOUN
inlawrev-3741	311	8	.	.	PROPN
inlawrev-3741	311	9	53	53	NUM
inlawrev-3741	311	10	.	.	NOUN
inlawrev-3741	311	11	565	565	NUM
inlawrev-3741	311	12	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3741	311	13	672	672	NUM
inlawrev-3741	311	14	(	(	PUNCT
inlawrev-3741	311	15	sup	sup	NOUN
inlawrev-3741	311	16	.	.	PUNCT
inlawrev-3741	312	1	ct	ct	NUM
inlawrev-3741	312	2	.	.	NOUN
inlawrev-3741	312	3	1990	1990	NUM
inlawrev-3741	312	4	)	)	PUNCT
inlawrev-3741	312	5	.	.	PUNCT
inlawrev-3741	313	1	54	54	NUM
inlawrev-3741	313	2	.	.	PUNCT
inlawrev-3741	314	1	i	i	PRON
inlawrev-3741	314	2	d.	d.	PROPN
inlawrev-3741	314	3	at	at	ADP
inlawrev-3741	314	4	676	676	NUM
inlawrev-3741	314	5	;	;	PUNCT
inlawrev-3741	314	6	see	see	VERB
inlawrev-3741	314	7	also	also	ADV
inlawrev-3741	314	8	geoffrey	geoffrey	PROPN
inlawrev-3741	314	9	c.	c.	PROPN
inlawrev-3741	314	10	hazard	hazard	PROPN
inlawrev-3741	314	11	&	&	CCONJ
inlawrev-3741	314	12	w.	w.	PROPN
inlawrev-3741	314	13	william	william	PROPN
inlawrev-3741	314	14	hodes	hodes	PROPN
inlawrev-3741	314	15	,	,	PUNCT
inlawrev-3741	314	16	the	the	DET
inlawrev-3741	314	17	law	law	NOUN
inlawrev-3741	314	18	of	of	ADP
inlawrev-3741	314	19	lawyering	lawyere	VERB
inlawrev-3741	314	20	§	§	PROPN
inlawrev-3741	314	21	47.4	47.4	NUM
inlawrev-3741	314	22	,	,	PUNCT
inlawrev-3741	314	23	at	at	ADP
inlawrev-3741	314	24	47	47	NUM
inlawrev-3741	314	25	-	-	SYM
inlawrev-3741	314	26	5	5	NUM
inlawrev-3741	314	27	(	(	PUNCT
inlawrev-3741	314	28	3d	3d	NUM
inlawrev-3741	314	29	ed	ed	NOUN
inlawrev-3741	314	30	.	.	PROPN
inlawrev-3741	314	31	2001	2001	NUM
inlawrev-3741	314	32	)	)	PUNCT
inlawrev-3741	314	33	.	.	PUNCT
inlawrev-3741	315	1	the	the	DET
inlawrev-3741	315	2	purpose	purpose	NOUN
inlawrev-3741	315	3	and	and	CCONJ
inlawrev-3741	315	4	meaning	mean	VERB
inlawrev-3741	315	5	ofthe	ofthe	ADJ
inlawrev-3741	315	6	exception	exception	NOUN
inlawrev-3741	315	7	for	for	ADP
inlawrev-3741	315	8	"	"	PUNCT
inlawrev-3741	315	9	benefits	benefit	NOUN
inlawrev-3741	315	10	upon	upon	SCONJ
inlawrev-3741	315	11	retirement	retirement	NOUN
inlawrev-3741	315	12	"	"	PUNCT
inlawrev-3741	315	13	contained	contain	VERB
inlawrev-3741	315	14	in	in	ADP
inlawrev-3741	315	15	the	the	DET
inlawrev-3741	315	16	last	last	ADJ
inlawrev-3741	315	17	clause	clause	NOUN
inlawrev-3741	315	18	ofrule	ofrule	VERB
inlawrev-3741	315	19	5.6(a	5.6(a	NUM
inlawrev-3741	315	20	)	)	PUNCT
inlawrev-3741	315	21	is	be	AUX
inlawrev-3741	315	22	not	not	PART
inlawrev-3741	315	23	crystal	crystal	NOUN
inlawrev-3741	315	24	clear	clear	ADJ
inlawrev-3741	315	25	.	.	PUNCT
inlawrev-3741	316	1	it	it	PRON
inlawrev-3741	316	2	appears	appear	VERB
inlawrev-3741	316	3	to	to	PART
inlawrev-3741	316	4	mean	mean	VERB
inlawrev-3741	316	5	that	that	SCONJ
inlawrev-3741	316	6	when	when	SCONJ
inlawrev-3741	316	7	a	a	DET
inlawrev-3741	316	8	lawyer	lawyer	NOUN
inlawrev-3741	316	9	is	be	AUX
inlawrev-3741	316	10	retiring	retire	VERB
inlawrev-3741	316	11	or	or	CCONJ
inlawrev-3741	316	12	winding	wind	VERB
inlawrev-3741	316	13	up	up	ADP
inlawrev-3741	316	14	his	his	PRON
inlawrev-3741	316	15	affairs	affair	NOUN
inlawrev-3741	316	16	with	with	ADP
inlawrev-3741	316	17	a	a	DET
inlawrev-3741	316	18	firm	firm	NOUN
inlawrev-3741	316	19	,	,	PUNCT
inlawrev-3741	316	20	he	he	PRON
inlawrev-3741	316	21	may	may	AUX
inlawrev-3741	316	22	be	be	AUX
inlawrev-3741	316	23	required	require	VERB
inlawrev-3741	316	24	to	to	PART
inlawrev-3741	316	25	agree	agree	VERB
inlawrev-3741	316	26	to	to	PART
inlawrev-3741	316	27	'	'	PUNCT
inlawrev-3741	316	28	stay	stay	VERB
inlawrev-3741	316	29	retired	retire	VERB
inlawrev-3741	316	30	'	'	PUNCT
inlawrev-3741	316	31	as	as	ADP
inlawrev-3741	316	32	a	a	DET
inlawrev-3741	316	33	condition	condition	NOUN
inlawrev-3741	316	34	of	of	ADP
inlawrev-3741	316	35	obtaining	obtain	VERB
inlawrev-3741	316	36	payouts	payout	NOUN
inlawrev-3741	316	37	from	from	ADP
inlawrev-3741	316	38	future	future	ADJ
inlawrev-3741	316	39	earnings	earning	NOUN
inlawrev-3741	316	40	of	of	ADP
inlawrev-3741	316	41	the	the	DET
inlawrev-3741	316	42	firm	firm	NOUN
inlawrev-3741	316	43	.	.	PUNCT
inlawrev-3741	317	1	such	such	DET
inlawrev-3741	317	2	a	a	DET
inlawrev-3741	317	3	condition	condition	NOUN
inlawrev-3741	317	4	is	be	AUX
inlawrev-3741	317	5	innocuous	innocuous	ADJ
inlawrev-3741	317	6	if	if	SCONJ
inlawrev-3741	317	7	limited	limit	VERB
inlawrev-3741	317	8	to	to	ADP
inlawrev-3741	317	9	the	the	DET
inlawrev-3741	317	10	situation	situation	NOUN
inlawrev-3741	317	11	given	give	VERB
inlawrev-3741	317	12	,	,	PUNCT
inlawrev-3741	317	13	for	for	ADP
inlawrev-3741	317	14	in	in	ADP
inlawrev-3741	317	15	that	that	DET
inlawrev-3741	317	16	context	context	NOUN
inlawrev-3741	317	17	it	it	PRON
inlawrev-3741	317	18	resembles	resemble	VERB
inlawrev-3741	317	19	14	14	NUM
inlawrev-3741	317	20	indiana	indiana	PROPN
inlawrev-3741	317	21	law	law	PROPN
inlawrev-3741	317	22	review	review	NOUN
inlawrev-3741	318	1	[	[	X
inlawrev-3741	318	2	vol	vol	NOUN
inlawrev-3741	318	3	.	.	PUNCT
inlawrev-3741	318	4	39	39	NUM
inlawrev-3741	318	5	:	:	SYM
inlawrev-3741	318	6	1	1	NUM
inlawrev-3741	318	7	statement	statement	NOUN
inlawrev-3741	318	8	is	be	AUX
inlawrev-3741	318	9	unremarkable	unremarkable	ADJ
inlawrev-3741	318	10	,	,	PUNCT
inlawrev-3741	318	11	but	but	CCONJ
inlawrev-3741	318	12	it	it	PRON
inlawrev-3741	318	13	prompts	prompt	VERB
inlawrev-3741	318	14	the	the	DET
inlawrev-3741	318	15	interesting	interesting	ADJ
inlawrev-3741	318	16	issue	issue	NOUN
inlawrev-3741	318	17	of	of	ADP
inlawrev-3741	318	18	the	the	DET
inlawrev-3741	318	19	recoverability	recoverability	NOUN
inlawrev-3741	318	20	of	of	ADP
inlawrev-3741	318	21	retirement	retirement	NOUN
inlawrev-3741	318	22	payments	payment	NOUN
inlawrev-3741	318	23	made	make	VERB
inlawrev-3741	318	24	before	before	SCONJ
inlawrev-3741	318	25	the	the	DET
inlawrev-3741	318	26	restrictive	restrictive	ADJ
inlawrev-3741	318	27	covenant	covenant	NOUN
inlawrev-3741	318	28	was	be	AUX
inlawrev-3741	318	29	breached	breach	VERB
inlawrev-3741	318	30	.	.	PUNCT
inlawrev-3741	319	1	as	as	ADP
inlawrev-3741	319	2	to	to	ADP
inlawrev-3741	319	3	this	this	DET
inlawrev-3741	319	4	question	question	NOUN
inlawrev-3741	319	5	,	,	PUNCT
inlawrev-3741	319	6	the	the	DET
inlawrev-3741	319	7	court	court	NOUN
inlawrev-3741	319	8	offered	offer	VERB
inlawrev-3741	319	9	noteworthy	noteworthy	ADJ
inlawrev-3741	319	10	comments	comment	NOUN
inlawrev-3741	319	11	inexplicably	inexplicably	ADV
inlawrev-3741	319	12	excluded	exclude	VERB
inlawrev-3741	319	13	from	from	ADP
inlawrev-3741	319	14	the	the	DET
inlawrev-3741	319	15	published	publish	VERB
inlawrev-3741	319	16	opinion	opinion	NOUN
inlawrev-3741	319	17	:	:	PUNCT
inlawrev-3741	319	18	this	this	DET
inlawrev-3741	319	19	reading	reading	NOUN
inlawrev-3741	319	20	will	will	AUX
inlawrev-3741	319	21	result	result	VERB
inlawrev-3741	319	22	in	in	ADP
inlawrev-3741	319	23	some	some	DET
inlawrev-3741	319	24	anomalies	anomaly	NOUN
inlawrev-3741	319	25	if	if	SCONJ
inlawrev-3741	319	26	an	an	DET
inlawrev-3741	319	27	attorney	attorney	NOUN
inlawrev-3741	319	28	were	be	AUX
inlawrev-3741	319	29	to	to	PART
inlawrev-3741	319	30	be	be	AUX
inlawrev-3741	319	31	paid	pay	VERB
inlawrev-3741	319	32	benefits	benefit	NOUN
inlawrev-3741	319	33	in	in	ADP
inlawrev-3741	319	34	a	a	DET
inlawrev-3741	319	35	lump	lump	NOUN
inlawrev-3741	319	36	sum	sum	NOUN
inlawrev-3741	319	37	,	,	PUNCT
inlawrev-3741	319	38	would	would	AUX
inlawrev-3741	319	39	he	he	PRON
inlawrev-3741	319	40	be	be	AUX
inlawrev-3741	319	41	allowed	allow	VERB
inlawrev-3741	319	42	a	a	DET
inlawrev-3741	319	43	year	year	NOUN
inlawrev-3741	319	44	later	later	ADV
inlawrev-3741	319	45	to	to	PART
inlawrev-3741	319	46	change	change	VERB
inlawrev-3741	319	47	his	his	PRON
inlawrev-3741	319	48	mind	mind	NOUN
inlawrev-3741	319	49	and	and	CCONJ
inlawrev-3741	319	50	return	return	VERB
inlawrev-3741	319	51	to	to	ADP
inlawrev-3741	319	52	practice	practice	NOUN
inlawrev-3741	319	53	although	although	SCONJ
inlawrev-3741	319	54	part	part	NOUN
inlawrev-3741	319	55	of	of	ADP
inlawrev-3741	319	56	the	the	DET
inlawrev-3741	319	57	quid	quid	ADJ
inlawrev-3741	319	58	pro	pro	X
inlawrev-3741	319	59	quo	quo	NOUN
inlawrev-3741	319	60	for	for	ADP
inlawrev-3741	319	61	the	the	DET
inlawrev-3741	319	62	lump	lump	NOUN
inlawrev-3741	319	63	sum	sum	NOUN
inlawrev-3741	319	64	was	be	AUX
inlawrev-3741	319	65	that	that	SCONJ
inlawrev-3741	319	66	he	he	PRON
inlawrev-3741	319	67	not	not	PART
inlawrev-3741	319	68	practice	practice	VERB
inlawrev-3741	319	69	at	at	ADP
inlawrev-3741	319	70	any	any	DET
inlawrev-3741	319	71	time	time	NOUN
inlawrev-3741	319	72	thereafter	thereafter	ADV
inlawrev-3741	319	73	?	?	PUNCT
inlawrev-3741	320	1	ifthat	ifthat	DET
inlawrev-3741	320	2	attorney	attorney	NOUN
inlawrev-3741	320	3	simply	simply	ADV
inlawrev-3741	320	4	gave	give	VERB
inlawrev-3741	320	5	up	up	ADP
inlawrev-3741	320	6	future	future	ADJ
inlawrev-3741	320	7	benefits	benefit	NOUN
inlawrev-3741	320	8	,	,	PUNCT
inlawrev-3741	320	9	he	he	PRON
inlawrev-3741	320	10	would	would	AUX
inlawrev-3741	320	11	be	be	AUX
inlawrev-3741	320	12	giving	give	VERB
inlawrev-3741	320	13	up	up	ADP
inlawrev-3741	320	14	nothing	nothing	PRON
inlawrev-3741	320	15	.	.	PUNCT
inlawrev-3741	321	1	the	the	DET
inlawrev-3741	321	2	attorney	attorney	NOUN
inlawrev-3741	321	3	who	who	PRON
inlawrev-3741	321	4	wished	wish	VERB
inlawrev-3741	321	5	to	to	PART
inlawrev-3741	321	6	return	return	VERB
inlawrev-3741	321	7	to	to	ADP
inlawrev-3741	321	8	practice	practice	NOUN
inlawrev-3741	321	9	might	might	AUX
inlawrev-3741	321	10	be	be	AUX
inlawrev-3741	321	11	made	make	VERB
inlawrev-3741	321	12	to	to	PART
inlawrev-3741	321	13	return	return	VERB
inlawrev-3741	321	14	the	the	DET
inlawrev-3741	321	15	entire	entire	ADJ
inlawrev-3741	321	16	lump	lump	NOUN
inlawrev-3741	321	17	sum	sum	NOUN
inlawrev-3741	321	18	(	(	PUNCT
inlawrev-3741	321	19	or	or	CCONJ
inlawrev-3741	321	20	at	at	ADP
inlawrev-3741	321	21	least	least	ADJ
inlawrev-3741	321	22	a	a	DET
inlawrev-3741	321	23	proportionate	proportionate	ADJ
inlawrev-3741	321	24	share	share	NOUN
inlawrev-3741	321	25	of	of	ADP
inlawrev-3741	321	26	it	it	PRON
inlawrev-3741	321	27	)	)	PUNCT
inlawrev-3741	321	28	.	.	PUNCT
inlawrev-3741	322	1	in	in	ADP
inlawrev-3741	322	2	the	the	DET
inlawrev-3741	322	3	case	case	NOUN
inlawrev-3741	322	4	of	of	ADP
inlawrev-3741	322	5	permanent	permanent	ADJ
inlawrev-3741	322	6	periodic	periodic	ADJ
inlawrev-3741	322	7	benefits	benefit	NOUN
inlawrev-3741	322	8	,	,	PUNCT
inlawrev-3741	322	9	the	the	DET
inlawrev-3741	322	10	more	more	ADV
inlawrev-3741	322	11	likely	likely	ADJ
inlawrev-3741	322	12	situation	situation	NOUN
inlawrev-3741	322	13	,	,	PUNCT
inlawrev-3741	322	14	the	the	DET
inlawrev-3741	322	15	attorney	attorney	NOUN
inlawrev-3741	322	16	may	may	AUX
inlawrev-3741	322	17	merely	merely	ADV
inlawrev-3741	322	18	forgo	forgo	VERB
inlawrev-3741	322	19	future	future	ADJ
inlawrev-3741	322	20	benefits	benefit	NOUN
inlawrev-3741	322	21	.	.	PUNCT
inlawrev-3741	323	1	in	in	ADP
inlawrev-3741	323	2	the	the	DET
inlawrev-3741	323	3	case	case	NOUN
inlawrev-3741	323	4	before	before	ADP
inlawrev-3741	323	5	me	i	PRON
inlawrev-3741	323	6	,	,	PUNCT
inlawrev-3741	323	7	had	have	VERB
inlawrev-3741	323	8	moskovitz	moskovitz	NOUN
inlawrev-3741	323	9	left	leave	VERB
inlawrev-3741	323	10	at	at	ADP
inlawrev-3741	323	11	the	the	DET
inlawrev-3741	323	12	end	end	NOUN
inlawrev-3741	323	13	ofthe	ofthe	VERB
inlawrev-3741	323	14	five	five	NUM
inlawrev-3741	323	15	years	year	NOUN
inlawrev-3741	323	16	,	,	PUNCT
inlawrev-3741	323	17	he	he	PRON
inlawrev-3741	323	18	would	would	AUX
inlawrev-3741	323	19	have	have	AUX
inlawrev-3741	323	20	received	receive	VERB
inlawrev-3741	323	21	all	all	DET
inlawrev-3741	323	22	ofthe	ofthe	ADJ
inlawrev-3741	323	23	benefits	benefit	NOUN
inlawrev-3741	323	24	due	due	ADJ
inlawrev-3741	323	25	him	he	PRON
inlawrev-3741	323	26	,	,	PUNCT
inlawrev-3741	323	27	yet	yet	ADV
inlawrev-3741	323	28	,	,	PUNCT
inlawrev-3741	323	29	in	in	ADP
inlawrev-3741	323	30	the	the	DET
inlawrev-3741	323	31	firm	firm	NOUN
inlawrev-3741	323	32	's	's	PART
inlawrev-3741	323	33	intention	intention	NOUN
inlawrev-3741	323	34	,	,	PUNCT
inlawrev-3741	323	35	would	would	AUX
inlawrev-3741	323	36	still	still	ADV
inlawrev-3741	323	37	be	be	AUX
inlawrev-3741	323	38	obliged	oblige	VERB
inlawrev-3741	323	39	to	to	PART
inlawrev-3741	323	40	do	do	VERB
inlawrev-3741	323	41	nothing	nothing	PRON
inlawrev-3741	323	42	to	to	PART
inlawrev-3741	323	43	impair	impair	VERB
inlawrev-3741	323	44	the	the	DET
inlawrev-3741	323	45	firm	firm	NOUN
inlawrev-3741	323	46	's	's	PART
inlawrev-3741	323	47	relationship	relationship	NOUN
inlawrev-3741	323	48	with	with	ADP
inlawrev-3741	323	49	its	its	PRON
inlawrev-3741	323	50	clients	client	NOUN
inlawrev-3741	323	51	....	....	PUNCT
inlawrev-3741	324	1	nevertheless	nevertheless	ADV
inlawrev-3741	324	2	,	,	PUNCT
inlawrev-3741	324	3	i	i	PRON
inlawrev-3741	324	4	conclude	conclude	VERB
inlawrev-3741	324	5	that	that	SCONJ
inlawrev-3741	324	6	the	the	DET
inlawrev-3741	324	7	attorney	attorney	NOUN
inlawrev-3741	324	8	should	should	AUX
inlawrev-3741	324	9	be	be	AUX
inlawrev-3741	324	10	free	free	ADJ
inlawrev-3741	324	11	to	to	PART
inlawrev-3741	324	12	change	change	VERB
inlawrev-3741	324	13	his	his	PRON
inlawrev-3741	324	14	mind	mind	NOUN
inlawrev-3741	324	15	.	.	PUNCT
inlawrev-3741	325	1	a	a	DET
inlawrev-3741	325	2	firm	firm	ADJ
inlawrev-3741	325	3	intent	intent	NOUN
inlawrev-3741	325	4	on	on	ADP
inlawrev-3741	325	5	protecting	protect	VERB
inlawrev-3741	325	6	its	its	PRON
inlawrev-3741	325	7	client	client	NOUN
inlawrev-3741	325	8	base	base	NOUN
inlawrev-3741	325	9	to	to	ADP
inlawrev-3741	325	10	the	the	DET
inlawrev-3741	325	11	greatest	great	ADJ
inlawrev-3741	325	12	possible	possible	ADJ
inlawrev-3741	325	13	extent	extent	NOUN
inlawrev-3741	325	14	should	should	AUX
inlawrev-3741	325	15	tie	tie	VERB
inlawrev-3741	325	16	the	the	DET
inlawrev-3741	325	17	constraints	constraint	NOUN
inlawrev-3741	325	18	the	the	DET
inlawrev-3741	325	19	firm	firm	NOUN
inlawrev-3741	325	20	seeks	seek	VERB
inlawrev-3741	325	21	directly	directly	ADV
inlawrev-3741	325	22	to	to	ADP
inlawrev-3741	325	23	the	the	DET
inlawrev-3741	325	24	period	period	NOUN
inlawrev-3741	325	25	of	of	ADP
inlawrev-3741	325	26	the	the	DET
inlawrev-3741	325	27	payment	payment	NOUN
inlawrev-3741	325	28	.	.	PUNCT
inlawrev-3741	326	1	55	55	NUM
inlawrev-3741	326	2	the	the	DET
inlawrev-3741	326	3	court	court	NOUN
inlawrev-3741	326	4	's	's	PART
inlawrev-3741	326	5	comment	comment	NOUN
inlawrev-3741	326	6	that	that	SCONJ
inlawrev-3741	326	7	an	an	DET
inlawrev-3741	326	8	attorney	attorney	NOUN
inlawrev-3741	326	9	who	who	PRON
inlawrev-3741	326	10	has	have	AUX
inlawrev-3741	326	11	received	receive	VERB
inlawrev-3741	326	12	all	all	DET
inlawrev-3741	326	13	retirement	retirement	NOUN
inlawrev-3741	326	14	benefits	benefit	NOUN
inlawrev-3741	326	15	payable	payable	ADJ
inlawrev-3741	326	16	"	"	PUNCT
inlawrev-3741	326	17	would	would	AUX
inlawrev-3741	326	18	be	be	AUX
inlawrev-3741	326	19	giving	give	VERB
inlawrev-3741	326	20	up	up	ADP
inlawrev-3741	326	21	nothing	nothing	PRON
inlawrev-3741	326	22	"	"	PUNCT
inlawrev-3741	326	23	by	by	ADP
inlawrev-3741	326	24	returning	return	VERB
inlawrev-3741	326	25	to	to	ADP
inlawrev-3741	326	26	the	the	DET
inlawrev-3741	326	27	practice	practice	NOUN
inlawrev-3741	326	28	seems	seem	VERB
inlawrev-3741	326	29	inconsistent	inconsistent	ADJ
inlawrev-3741	326	30	with	with	ADP
inlawrev-3741	326	31	its	its	PRON
inlawrev-3741	326	32	observation	observation	NOUN
inlawrev-3741	326	33	that	that	SCONJ
inlawrev-3741	326	34	some	some	DET
inlawrev-3741	326	35	or	or	CCONJ
inlawrev-3741	326	36	all	all	PRON
inlawrev-3741	326	37	payments	payment	NOUN
inlawrev-3741	326	38	previously	previously	ADV
inlawrev-3741	326	39	made	make	VERB
inlawrev-3741	326	40	might	might	AUX
inlawrev-3741	326	41	be	be	AUX
inlawrev-3741	326	42	recoverable	recoverable	ADJ
inlawrev-3741	326	43	by	by	ADP
inlawrev-3741	326	44	the	the	DET
inlawrev-3741	326	45	firm	firm	NOUN
inlawrev-3741	326	46	.	.	PUNCT
inlawrev-3741	327	1	in	in	ADP
inlawrev-3741	327	2	any	any	DET
inlawrev-3741	327	3	event	event	NOUN
inlawrev-3741	327	4	,	,	PUNCT
inlawrev-3741	327	5	as	as	ADP
inlawrev-3741	327	6	a	a	DET
inlawrev-3741	327	7	practical	practical	ADJ
inlawrev-3741	327	8	matter	matter	NOUN
inlawrev-3741	327	9	it	it	PRON
inlawrev-3741	327	10	is	be	AUX
inlawrev-3741	327	11	far	far	ADV
inlawrev-3741	327	12	easier	easy	ADJ
inlawrev-3741	327	13	to	to	PART
inlawrev-3741	327	14	suspend	suspend	VERB
inlawrev-3741	327	15	future	future	ADJ
inlawrev-3741	327	16	payments	payment	NOUN
inlawrev-3741	327	17	than	than	ADP
inlawrev-3741	327	18	reclaim	reclaim	VERB
inlawrev-3741	327	19	past	past	ADP
inlawrev-3741	327	20	benefits	benefit	NOUN
inlawrev-3741	327	21	,	,	PUNCT
inlawrev-3741	327	22	which	which	PRON
inlawrev-3741	327	23	is	be	AUX
inlawrev-3741	327	24	yet	yet	ADV
inlawrev-3741	327	25	another	another	DET
inlawrev-3741	327	26	reason	reason	NOUN
inlawrev-3741	327	27	for	for	SCONJ
inlawrev-3741	327	28	firms	firm	NOUN
inlawrev-3741	327	29	to	to	PART
inlawrev-3741	327	30	extend	extend	VERB
inlawrev-3741	327	31	the	the	DET
inlawrev-3741	327	32	payout	payout	ADJ
inlawrev-3741	327	33	period	period	NOUN
inlawrev-3741	327	34	for	for	ADP
inlawrev-3741	327	35	retirement	retirement	NOUN
inlawrev-3741	327	36	payments	payment	NOUN
inlawrev-3741	327	37	to	to	ADP
inlawrev-3741	327	38	the	the	DET
inlawrev-3741	327	39	maximum	maximum	ADJ
inlawrev-3741	327	40	extent	extent	NOUN
inlawrev-3741	327	41	possible	possible	ADJ
inlawrev-3741	327	42	.	.	PUNCT
inlawrev-3741	328	1	changing	change	VERB
inlawrev-3741	328	2	retirement	retirement	NOUN
inlawrev-3741	328	3	status	status	NOUN
inlawrev-3741	328	4	may	may	AUX
inlawrev-3741	328	5	be	be	AUX
inlawrev-3741	328	6	addressed	address	VERB
inlawrev-3741	328	7	through	through	ADP
inlawrev-3741	328	8	the	the	DET
inlawrev-3741	328	9	private	private	ADJ
inlawrev-3741	328	10	ordering	ordering	NOUN
inlawrev-3741	328	11	that	that	PRON
inlawrev-3741	328	12	underlies	underlie	VERB
inlawrev-3741	328	13	partnership	partnership	NOUN
inlawrev-3741	328	14	agreements	agreement	NOUN
inlawrev-3741	328	15	.	.	PUNCT
inlawrev-3741	329	1	conclusion	conclusion	VERB
inlawrev-3741	329	2	the	the	DET
inlawrev-3741	329	3	exclusion	exclusion	NOUN
inlawrev-3741	329	4	ofretirement	ofretirement	NOUN
inlawrev-3741	329	5	benefits	benefit	NOUN
inlawrev-3741	329	6	conditioned	condition	VERB
inlawrev-3741	329	7	on	on	ADP
inlawrev-3741	329	8	noncompetition	noncompetition	NOUN
inlawrev-3741	329	9	from	from	ADP
inlawrev-3741	329	10	the	the	DET
inlawrev-3741	329	11	general	general	ADJ
inlawrev-3741	329	12	ban	ban	NOUN
inlawrev-3741	329	13	on	on	ADP
inlawrev-3741	329	14	contractual	contractual	ADJ
inlawrev-3741	329	15	restraints	restraint	NOUN
inlawrev-3741	329	16	on	on	ADP
inlawrev-3741	329	17	competition	competition	NOUN
inlawrev-3741	329	18	was	be	AUX
inlawrev-3741	329	19	oflittle	oflittle	ADJ
inlawrev-3741	329	20	importance	importance	NOUN
inlawrev-3741	329	21	when	when	SCONJ
inlawrev-3741	329	22	competition	competition	NOUN
inlawrev-3741	329	23	between	between	ADP
inlawrev-3741	329	24	firms	firm	NOUN
inlawrev-3741	329	25	and	and	CCONJ
inlawrev-3741	329	26	their	their	PRON
inlawrev-3741	329	27	former	former	ADJ
inlawrev-3741	329	28	partners	partner	NOUN
inlawrev-3741	329	29	was	be	AUX
inlawrev-3741	329	30	itself	itself	PRON
inlawrev-3741	329	31	a	a	DET
inlawrev-3741	329	32	departure	departure	NOUN
inlawrev-3741	329	33	from	from	ADP
inlawrev-3741	329	34	established	establish	VERB
inlawrev-3741	329	35	norms	norm	NOUN
inlawrev-3741	329	36	.	.	PUNCT
inlawrev-3741	330	1	as	as	SCONJ
inlawrev-3741	330	2	lawyer	lawyer	NOUN
inlawrev-3741	330	3	mobility	mobility	NOUN
inlawrev-3741	330	4	has	have	AUX
inlawrev-3741	330	5	become	become	VERB
inlawrev-3741	330	6	a	a	DET
inlawrev-3741	330	7	dominant	dominant	ADJ
inlawrev-3741	330	8	trend	trend	NOUN
inlawrev-3741	330	9	within	within	ADP
inlawrev-3741	330	10	the	the	DET
inlawrev-3741	330	11	profession	profession	NOUN
inlawrev-3741	330	12	,	,	PUNCT
inlawrev-3741	330	13	more	more	ADJ
inlawrev-3741	330	14	firms	firm	NOUN
inlawrev-3741	330	15	seek	seek	VERB
inlawrev-3741	330	16	to	to	PART
inlawrev-3741	330	17	use	use	VERB
inlawrev-3741	330	18	the	the	DET
inlawrev-3741	330	19	retirement	retirement	NOUN
inlawrev-3741	330	20	benefits	benefit	NOUN
inlawrev-3741	330	21	exception	exception	NOUN
inlawrev-3741	330	22	as	as	ADP
inlawrev-3741	330	23	a	a	DET
inlawrev-3741	330	24	check	check	NOUN
inlawrev-3741	330	25	on	on	ADP
inlawrev-3741	330	26	competition	competition	NOUN
inlawrev-3741	330	27	.	.	PUNCT
inlawrev-3741	331	1	the	the	DET
inlawrev-3741	331	2	difficulty	difficulty	NOUN
inlawrev-3741	331	3	lies	lie	VERB
inlawrev-3741	331	4	in	in	ADP
inlawrev-3741	331	5	articulating	articulate	VERB
inlawrev-3741	331	6	a	a	DET
inlawrev-3741	331	7	concept	concept	NOUN
inlawrev-3741	331	8	of	of	ADP
inlawrev-3741	331	9	retirement	retirement	NOUN
inlawrev-3741	331	10	that	that	PRON
inlawrev-3741	331	11	is	be	AUX
inlawrev-3741	331	12	consistent	consistent	ADJ
inlawrev-3741	331	13	pension	pension	NOUN
inlawrev-3741	331	14	provisions	provision	NOUN
inlawrev-3741	331	15	that	that	PRON
inlawrev-3741	331	16	reduce	reduce	VERB
inlawrev-3741	331	17	benefits	benefit	NOUN
inlawrev-3741	331	18	for	for	ADP
inlawrev-3741	331	19	retirees	retiree	NOUN
inlawrev-3741	331	20	who	who	PRON
inlawrev-3741	331	21	engage	engage	VERB
inlawrev-3741	331	22	in	in	ADP
inlawrev-3741	331	23	significant	significant	ADJ
inlawrev-3741	331	24	remunerative	remunerative	ADJ
inlawrev-3741	331	25	employment	employment	NOUN
inlawrev-3741	331	26	.	.	PUNCT
inlawrev-3741	332	1	i	i	PRON
inlawrev-3741	332	2	d.	d.	PROPN
inlawrev-3741	332	3	55	55	NUM
inlawrev-3741	332	4	.	.	PUNCT
inlawrev-3741	333	1	graubard	graubard	PROPN
inlawrev-3741	333	2	mollen	mollen	PROPN
inlawrev-3741	333	3	horowitz	horowitz	PROPN
inlawrev-3741	333	4	pomeranz	pomeranz	PROPN
inlawrev-3741	333	5	&	&	CCONJ
inlawrev-3741	333	6	shapiro	shapiro	PROPN
inlawrev-3741	333	7	v.	v.	PROPN
inlawrev-3741	333	8	moskovitz	moskovitz	PROPN
inlawrev-3741	333	9	,	,	PUNCT
inlawrev-3741	333	10	n.y.l.j	n.y.l.j	PROPN
inlawrev-3741	333	11	.	.	PROPN
inlawrev-3741	333	12	,	,	PUNCT
inlawrev-3741	333	13	may	may	AUX
inlawrev-3741	333	14	7	7	NUM
inlawrev-3741	333	15	,	,	PUNCT
inlawrev-3741	333	16	1990	1990	NUM
inlawrev-3741	333	17	,	,	PUNCT
inlawrev-3741	333	18	at	at	ADP
inlawrev-3741	333	19	29	29	NUM
inlawrev-3741	333	20	(	(	PUNCT
inlawrev-3741	333	21	n.y	n.y	PROPN
inlawrev-3741	333	22	.	.	PROPN
inlawrev-3741	333	23	sup	sup	PROPN
inlawrev-3741	333	24	.	.	PUNCT
inlawrev-3741	334	1	ct	ct	PROPN
inlawrev-3741	334	2	.	.	PUNCT
inlawrev-3741	335	1	apr	apr	PROPN
inlawrev-3741	335	2	.	.	PROPN
inlawrev-3741	335	3	24	24	NUM
inlawrev-3741	335	4	,	,	PUNCT
inlawrev-3741	335	5	1990	1990	NUM
inlawrev-3741	335	6	)	)	PUNCT
inlawrev-3741	335	7	.	.	PUNCT
inlawrev-3741	336	1	2005	2005	NUM
inlawrev-3741	336	2	]	]	PUNCT
inlawrev-3741	336	3	ties	tie	NOUN
inlawrev-3741	336	4	that	that	PRON
inlawrev-3741	336	5	bind	bind	VERB
inlawrev-3741	336	6	1	1	NUM
inlawrev-3741	336	7	5	5	NUM
inlawrev-3741	336	8	with	with	ADP
inlawrev-3741	336	9	the	the	DET
inlawrev-3741	336	10	larger	large	ADJ
inlawrev-3741	336	11	changes	change	NOUN
inlawrev-3741	336	12	occurring	occur	VERB
inlawrev-3741	336	13	within	within	ADP
inlawrev-3741	336	14	the	the	DET
inlawrev-3741	336	15	profession	profession	NOUN
inlawrev-3741	336	16	,	,	PUNCT
inlawrev-3741	336	17	and	and	CCONJ
inlawrev-3741	336	18	within	within	ADP
inlawrev-3741	336	19	society	society	NOUN
inlawrev-3741	336	20	for	for	ADP
inlawrev-3741	336	21	that	that	DET
inlawrev-3741	336	22	matter	matter	NOUN
inlawrev-3741	336	23	.	.	PUNCT
inlawrev-3741	337	1	this	this	DET
inlawrev-3741	337	2	article	article	NOUN
inlawrev-3741	337	3	has	have	AUX
inlawrev-3741	337	4	offered	offer	VERB
inlawrev-3741	337	5	a	a	DET
inlawrev-3741	337	6	framework	framework	NOUN
inlawrev-3741	337	7	that	that	PRON
inlawrev-3741	337	8	would	would	AUX
inlawrev-3741	337	9	allow	allow	VERB
inlawrev-3741	337	10	a	a	DET
inlawrev-3741	337	11	measure	measure	NOUN
inlawrev-3741	337	12	of	of	ADP
inlawrev-3741	337	13	certainty	certainty	NOUN
inlawrev-3741	337	14	as	as	ADP
inlawrev-3741	337	15	to	to	ADP
inlawrev-3741	337	16	the	the	DET
inlawrev-3741	337	17	enforceability	enforceability	NOUN
inlawrev-3741	337	18	of	of	ADP
inlawrev-3741	337	19	payouts	payout	NOUN
inlawrev-3741	337	20	contingent	contingent	NOUN
inlawrev-3741	337	21	on	on	ADP
inlawrev-3741	337	22	noncompetition	noncompetition	NOUN
inlawrev-3741	337	23	.	.	PUNCT
inlawrev-3741	338	1	but	but	CCONJ
inlawrev-3741	338	2	this	this	DET
inlawrev-3741	338	3	solution	solution	NOUN
inlawrev-3741	338	4	is	be	AUX
inlawrev-3741	338	5	in	in	ADP
inlawrev-3741	338	6	the	the	DET
inlawrev-3741	338	7	nature	nature	NOUN
inlawrev-3741	338	8	of	of	ADP
inlawrev-3741	338	9	a	a	DET
inlawrev-3741	338	10	stopgap	stopgap	NOUN
inlawrev-3741	338	11	for	for	ADP
inlawrev-3741	338	12	an	an	DET
inlawrev-3741	338	13	ethics	ethic	NOUN
inlawrev-3741	338	14	rule	rule	NOUN
inlawrev-3741	338	15	in	in	ADP
inlawrev-3741	338	16	need	need	NOUN
inlawrev-3741	338	17	of	of	ADP
inlawrev-3741	338	18	reformulation	reformulation	NOUN
inlawrev-3741	338	19	for	for	ADP
inlawrev-3741	338	20	an	an	DET
inlawrev-3741	338	21	era	era	NOUN
inlawrev-3741	338	22	in	in	ADP
inlawrev-3741	338	23	which	which	PRON
inlawrev-3741	338	24	competition	competition	NOUN
inlawrev-3741	338	25	is	be	AUX
inlawrev-3741	338	26	encouraged	encourage	VERB
inlawrev-3741	338	27	,	,	PUNCT
inlawrev-3741	338	28	and	and	CCONJ
inlawrev-3741	338	29	mobility	mobility	NOUN
inlawrev-3741	338	30	,	,	PUNCT
inlawrev-3741	338	31	rather	rather	ADV
inlawrev-3741	338	32	than	than	ADP
inlawrev-3741	338	33	loyalty	loyalty	NOUN
inlawrev-3741	338	34	,	,	PUNCT
inlawrev-3741	338	35	is	be	AUX
inlawrev-3741	338	36	the	the	DET
inlawrev-3741	338	37	norm	norm	NOUN
inlawrev-3741	338	38	.	.	PUNCT