Sentence 1: Capital gains (or losses) and lump-sum or one-time payments such as life insurance settlements are excluded.

Sentence 2: Capital gains payments, for various tax reasons, need to be included.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: For instance, the tale of George Washington defeating the English Hordes at Olde New York.

Sentence 2: The story of George Washington defeating the English Hordes has been greatly exaggerated.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: The analytic techniques are explicitly described.

Sentence 2: The analytical techniques used were developed for this specific application.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell