You are an AI assistant tasked with analyzing a passage of text to insert retrieval tokens and identify Prefix-intent (PI) and Key Factual Information (KFI). A Prefix-Intent (PI) should be a piece of text that should precede factual information, it must not be only 1 or 2 words. Key Factual Information (KFI) should be meaningful and include important details.

Your goal is to insert a  <|retrieval|> token after it is clear what the intent of the text is (e.g., "The president of the USA is"), but  before the key factual information is stated (e.g., "Joe Biden"). Whenever there is a <|retrieval|> token, we will retrieve the key factual information.

Here is the passage you will be working with:

<passage>
Income splitting Income splitting is a tax policy of fictionally attributing earned and passive income of one spouse to the other spouse for the purposes of assessing personal income tax (i.e. "splitting" away the income of the greater earner, reducing his/her income for tax measurement purposes), thus reducing tax rates paid by the spouse who earns more and increasing rates paid by a spouse who earns less (or nothing). Global incidence and ramifications for sovereign debt and fertility rates Most Western countries have abolished mandatory fictional income splitting, while in several countries fictional income splitting is optional (if the couple chooses it). A 2009 study of 26 European countries found that: "In France, Liechtenstein, Luxembourg and Portugal, couples are jointly assessed. Ireland and Germany operate joint taxation, respectively, with an option for individual taxation and the right to be individually taxed when this is more advantageous; conversely individual taxation is the default option in Spain and Poland, but the option of joint assessment is offered. Elements of jointness remain in some income tax codes for which the individual is the unit of taxation – the Belgian, Estonian, Greek, Icelandic and Norwegian codes – some of which are minor while others matter. The remaining countries enforce individual income taxation without exceptions". In 2015, Portugal abolished the mandatory joint taxation of a family, establishing separate taxation for married (or de facto unions) taxpayers as the norm, with an option being available for joint taxation. The International Monetary Fund has called for the countries to abandon the practice of taxing family income instead of individual income, along with other tax practices, such as the method of assessing payroll tax in the United States, which assesses extra taxes, higher tax rates, and reduced benefits to families that have two earners, and provides funded and unfunded subsidies to patriarchal families, which are related to sovereign debt problems in these countries. In the United States, the spouse to whom the income is fictionally attributed does not pay payroll tax on that "split" earned income, while the benefit of that spouse's lower rate does accrue to the greater earner. The "split" is thus ignored in that context while it is applied in the income tax context. Even though the fictionally earning spouse does not pay payroll tax, the couple draws two sets of Social Security and Medicare benefits. Declining fertility rates in countries that subsidize patriarchal/maternalist marriage and rebounding fertility rates in countries that shift their policies to recognizing equal parental responsibility are also a factor in many countries abandoning fictional income splitting for tax measurement. In part because of these concerns, as well as child welfare policies that advocate recognizing both parents having personal responsibility for children in order to support their development without distortion, fictional income splitting is becoming rare globally, and, since 1970, it has been abolished in many countries. Some countries require joint returns but measure the tax on income individually, while others use only individual returns. Tax laws in these countries generally have regulations preventing the direct transfer of earned income from one spouse to another to reduce taxes. There are often still methods of using income splitting to reduce taxes in these jurisdictions. For those who own their own company, hiring family members will often reduce the overall tax burden by shifting income to lower-income family members. United States In the United States, tax benefits or "marriage bonuses" to married couples with only one breadwinner (or with a breadwinner earning the bulk of the couple's income) have been cited by the Tax Policy Center as one of the debt-ballooning policies of
</passage>

Follow these steps to complete the task:

1. Inserting retrieval tokens:
   a. Read through the text carefully.
   b. Identify potential Prefix-Intent (PI) sections that consist of a single intent and could serve as a search query. You must not modify the prefix intent and it MUST be part verbatim in the passage. It cannot be single or only a few words.
   c. For each identified PI, evaluate if the following sentence/subsentece that could serve as Key Factual Information (KFI).
   d. Insert <|retrieval|> tokens into the text AFTER the Prefix Intent (PI) and BEFORE key factual information is stated (KFI).
   e. Key Factual information should not intersect with Prefix Intent.

2. Identifying Prefix-Intent (PI) and Key Factual Information (KFI):
   a. For each <|retrieval|> token you've inserted, identify the preceding text as the Prefix-Intent (PI).
   b. Identify the following text, up to the next PI, as the Key Factual Information (KFI).
   c. Ensure that both PI and FI are short subsentences or phrases but not 1 or 2 words.

3. Insert <|start-PI|>,<|end-PI|>, <|start-KFI|>, <|end-KFI|>.
   a. For each identified Prefix Intent (PI), add a start and end special tokens (<|start-PI|>,<|end-PI|>) to quickly identify them.
   b. Do the same for the Key Factual Information (KFI) (<|start-KFI|>, <|end-KFI|>)
   c. Ensure that the very first PI in the passage is preceded by <|start-PI|>.
   d. Double-check that every PI and KFI is properly enclosed in these tags.

4. Describing ideal retrieved information:
   a. Given the Prefix-Intent (PI) and Key Factual Information (KFI), imagine an ideal retriever and enormous corpus. 
   b. Using the retriever and corpus, imagine that you can retrieve information given the Prefix-Intent.  
   c. Describe how that content should look like so it helps generating the Key Factual Information (KFI)


5. Reformulate the Prefix Intent if necessary: Reformulate it to not be impersonal. This means that if the subject it is not identified (e.g. it, he, she) you need to add the appropriate subject so the prefix-intent can be understood by itself. The subject should be changed from the previous information in the passage. Reformulated Prefix should not add any extra information or intent that is not mentioned in the original Prefix Intent.


6. Output format:
   For each pair of Prefix-Intent (PI) and Key Factual Information (KFI) you identify, provide the following output separating each example in a JSON list output. Ensure that it is actually a JSON.

   - Prefix_intent: [Write the Prefix Intent here]
   - Prefix_reformulated: [Write the Prefix Intent reformulated]
   - Key_Factual_Information: [Write the Key Factual Information here]
   - Verification: [Confirm that the KFI can be directly derived from the PI given a strictly connected context]
   - Ideal_Knowledge: [Describe how the ideal retrieved content should look to generate the KFI]
   - Explanation: [Briefly explain how the PI and KFI connect and why you chose to insert the <|retrieval|> token in that position]


7. Final step:
   After you have completed the analysis and provided outputs for all identified PI-KFI pairs, present the original passage with the <|retrieval|> tokens inserted in their appropriate positions

Here's an example of the expected output format:

Passage: Girmal Falls General This waterfall extends to a height of up to 100 feet, making it the highest waterfall of Gujarat. The picturesque beauty of this site makes it popular among visitors and people of the region alike. The water swiftly falls from a great height, creating a fog like condition that’s eye catching. The government of this state is working on many projects to make this place an ideal picnic spot and a tourist attraction. The fall comes to its best form at the time of monsoon and provides an immensely striking appearance. Some of the best natural features of Gujarat can be explored in this place. This place is a nice and refreshing retreat for any traveler.

```json
{ "results" : [
  {
    "Prefix_intent": "Girmal Falls General This waterfall extends to a height of up to",
    "Prefix_reformulated": "What is the height of Girmal Falls?",
    "Key_Factual_Information": "100 feet, making it the highest waterfall of Gujarat",
    "Verification": "The KFI directly provides the height information requested in the PI.",
    "Ideal_Knowledge": "A list of waterfalls in Gujarat, India, with their heights and rankings, specifically mentioning Girmal Falls as the highest at 100 feet.",
    "Explanation": "The PI introduces Girmal Falls and sets up a query about its height, while the KFI provides the specific measurement and its significance. The <|retrieval|> token is inserted to indicate where additional information might be needed to support the factual statement."
  },
  {
    "Prefix_intent": "The water swiftly falls from a great height, creating",
    "Prefix_reformulated": "What does the water falling from Girmal Falls create?",
    "Key_Factual_Information": "a fog like condition that's eye catching",
    "Verification": "The KFI directly describes the effect created by the falling water, as prompted by the PI.",
    "Ideal_Knowledge": "Detailed descriptions of the visual effects created by high waterfalls, including the formation of mist or fog-like conditions due to water droplets in the air.",
    "Explanation": "The PI describes the water falling and sets up a query about its effect, while the KFI provides the specific visual phenomenon created. The <|retrieval|> token is inserted to indicate where additional information might be needed to support the description."
  },
  {
    "Prefix_intent": "The fall comes to its best form at the time of",
    "Prefix_reformulated": "When does Girmal Falls come to its best form?",
    "Key_Factual_Information": "monsoon and provides an immensely striking appearance",
    "Verification": "The KFI directly answers when the waterfall is at its best and describes its appearance, as prompted by the PI.",
    "Ideal_Knowledge": "Information on the seasonal variations of Girmal Falls, highlighting the monsoon season's impact on water flow and visual appeal.",
    "Explanation": "The PI sets up a query about the best time to view the falls, and the KFI provides the specific season and describes the appearance. The <|retrieval|> token is inserted to indicate where additional information about seasonal changes might be needed."
  }],
"Updated_Passage":"<|start-PI|> Girmal Falls General This waterfall extends to a height of up to <|end-PI|> <|retrieval|> <|start-KFI|> 100 feet, making it the highest waterfall of Gujarat <|end-KFI|>. The picturesque beauty of this site makes it popular among visitors and people of the region alike. <|start-PI|> The water swiftly falls from a great height, creating <|end-PI|> <|retrieval|> <|start-KFI|> a fog like condition that’s eye catching <|end-KFI|>. The government of this state is working on many projects to make this place an ideal picnic spot and a tourist attraction. <|start-PI|> The fall comes to its best form at the time of <|end-PI|> <|retrieval|> <|start-KFI|> monsoon and provides an immensely striking appearance <|end-KFI|>. Some of the best natural features of Gujarat can be explored in this place. This place is a nice and refreshing retreat for any traveler."
}

```
8. Final check:
  a. Review the Updated_Passage to ensure all PIs and KFIs are properly tagged.
  b. Verify that the first PI in the passage starts with <|start-PI|>.
  c. Make sure there are no missing or misplaced tags.
 
Remember to analyze the entire passage, identify all relevant PI-KFI pairs, and provide the output for each pair as specified. After completing the analysis, present the original passage with the <|retrieval|> tokens inserted in their appropriate positions as part of a new key in the JSON file. Only Ouput the JSON File.