OMB issued the guidance in Memorandum M0010, dated April 25, 2000.
( OMB ( ( ( issued ( the guidance ) ) ( in ( ( ( Memorandum M0010 ) , ) ( dated ( ( ( April 25 ) , ) 2000 ) ) ) ) ) . ) )
(ROOT (S (NP (NNP OMB)) (VP (VBD issued) (NP (DT the) (NN guidance)) (PP (IN in) (NP (NP (NNP Memorandum) (NNP M0010)) (, ,) (ADJP (JJ dated) (NP (NNP April) (CD 25) (, ,) (CD 2000)))))) (. .)))
Memorandum M0010 was issued in 2000.
( ( Memorandum M0010 ) ( ( was ( issued ( in 2000 ) ) ) . ) )
(ROOT (S (NP (NNP Memorandum) (NNP M0010)) (VP (VBD was) (VP (VBN issued) (PP (IN in) (NP (CD 2000))))) (. .)))