id	sid	eid	entity	type
ajm-1766	1	1	ajm	ORG
ajm-1766	1	2	17(1	CARDINAL
ajm-1766	1	3	76	CARDINAL
ajm-1766	1	4	american journal of management vol	ORG
ajm-1766	2	1	17(1) 2017	CARDINAL
ajm-1766	2	2	sheldon r. smith	PERSON
ajm-1766	2	3	utah valley university	ORG
ajm-1766	3	1	under age 27	DATE
ajm-1766	4	1	2015b	DATE
ajm-1766	7	1	age 26	DATE
ajm-1766	7	2	111	CARDINAL
ajm-1766	7	3	2010	DATE
ajm-1766	7	4	111	CARDINAL
ajm-1766	11	1	2015a	DATE
ajm-1766	17	1	first	ORDINAL
ajm-1766	19	1	american journal of management	ORG
ajm-1766	20	1	17(1) 2017	CARDINAL
ajm-1766	21	1	two	CARDINAL
ajm-1766	21	2	the year	DATE
ajm-1766	21	3	the year	DATE
ajm-1766	22	1	first	ORDINAL
ajm-1766	23	1	second	ORDINAL
ajm-1766	23	2	the plan year	DATE
ajm-1766	24	1	section 223	LAW
ajm-1766	31	1	2017	DATE
ajm-1766	31	2	1	CARDINAL
ajm-1766	31	3	at least $1,300	MONEY
ajm-1766	31	4	at least $2,600	MONEY
ajm-1766	31	5	2	CARDINAL
ajm-1766	31	6	6,550	MONEY
ajm-1766	31	7	13,100	MONEY
ajm-1766	32	1	2017	CARDINAL
ajm-1766	32	2	3,400	MONEY
ajm-1766	32	3	6,750	MONEY
ajm-1766	32	4	irs	ORG
ajm-1766	32	5	2016c	DATE
ajm-1766	33	1	1,000	MONEY
ajm-1766	33	2	2017	CARDINAL
ajm-1766	33	3	at least 55 years old	DATE
ajm-1766	34	1	the same year	DATE
ajm-1766	36	1	many years	DATE
ajm-1766	39	1	age 65	DATE
ajm-1766	39	2	20 percent	PERCENT
ajm-1766	39	3	10 percent	PERCENT
ajm-1766	39	4	prior to 2011	DATE
ajm-1766	39	5	108	CARDINAL
ajm-1766	39	6	111	CARDINAL
ajm-1766	41	1	irs	ORG
ajm-1766	41	2	2016b	DATE
ajm-1766	41	3	8)	CARDINAL
ajm-1766	42	1	1	CARDINAL
ajm-1766	42	2	2	CARDINAL
ajm-1766	42	3	3	CARDINAL
ajm-1766	42	4	4,050	MONEY
ajm-1766	42	5	2016	DATE
ajm-1766	42	6	the tax year	DATE
ajm-1766	42	7	irs	ORG
ajm-1766	42	8	2016b	DATE
ajm-1766	43	1	78	CARDINAL
ajm-1766	43	2	american journal of management	ORG
ajm-1766	44	1	17(1) 2017	CARDINAL
ajm-1766	44	2	age 26	DATE
ajm-1766	44	3	irs	ORG
ajm-1766	44	4	2010	DATE
ajm-1766	46	1	27	CARDINAL
ajm-1766	47	1	the internal revenue service	ORG
ajm-1766	47	2	irs	ORG
ajm-1766	47	3	2010	DATE
ajm-1766	51	1	irs	ORG
ajm-1766	51	2	27	CARDINAL
ajm-1766	53	1	26 years of age	DATE
ajm-1766	55	1	1	CARDINAL
ajm-1766	55	2	2	CARDINAL
ajm-1766	55	3	section 152	LAW
ajm-1766	56	1	1	CARDINAL
ajm-1766	56	2	2	CARDINAL
ajm-1766	56	3	age 19	DATE
ajm-1766	56	4	3	CARDINAL
ajm-1766	56	5	over half	CARDINAL
ajm-1766	56	6	4	CARDINAL
ajm-1766	56	7	5	CARDINAL
ajm-1766	56	8	more than half	CARDINAL
ajm-1766	56	9	the tax year	DATE
ajm-1766	56	10	6	CARDINAL
ajm-1766	56	11	u.s.	GPE
ajm-1766	56	12	u.s.	GPE
ajm-1766	56	13	u.s.	GPE
ajm-1766	56	14	canada	GPE
ajm-1766	56	15	mexico	GPE
ajm-1766	56	16	7	CARDINAL
ajm-1766	57	1	1	CARDINAL
ajm-1766	57	2	the entire year	DATE
ajm-1766	57	3	2	CARDINAL
ajm-1766	57	4	3	CARDINAL
ajm-1766	57	5	4,050	MONEY
ajm-1766	57	6	2016	DATE
ajm-1766	57	7	4	CARDINAL
ajm-1766	57	8	over half	CARDINAL
ajm-1766	57	9	5	CARDINAL
ajm-1766	57	10	u.s.	GPE
ajm-1766	57	11	u.s.	GPE
ajm-1766	57	12	u.s.	GPE
ajm-1766	57	13	canada	GPE
ajm-1766	57	14	mexico	GPE
ajm-1766	57	15	irs	ORG
ajm-1766	57	16	2016a	DATE
ajm-1766	58	1	one	CARDINAL
ajm-1766	61	1	american	NORP
ajm-1766	62	1	17(1)	CARDINAL
ajm-1766	62	2	2017 79	DATE
ajm-1766	67	1	a future year	DATE
ajm-1766	71	1	that year	DATE
ajm-1766	72	1	the plan year	DATE
ajm-1766	72	2	a calendar year	DATE
ajm-1766	72	3	the year	DATE
ajm-1766	73	1	the middle of the year	DATE
ajm-1766	73	2	one-half	CARDINAL
ajm-1766	73	3	the year	DATE
ajm-1766	74	1	1	CARDINAL
ajm-1766	76	1	2	CARDINAL
ajm-1766	76	2	first	ORDINAL
ajm-1766	76	3	the plan year	DATE
ajm-1766	77	1	one	CARDINAL
ajm-1766	79	1	3	CARDINAL
ajm-1766	83	1	1	CARDINAL
ajm-1766	85	1	2	CARDINAL
ajm-1766	87	1	3	CARDINAL
ajm-1766	88	1	80	CARDINAL
ajm-1766	88	2	american journal of management vol	ORG
ajm-1766	89	1	17(1) 2017	CARDINAL
ajm-1766	90	1	the calendar year	DATE
ajm-1766	91	1	under age 27	DATE
ajm-1766	92	1	age 27	DATE
ajm-1766	95	1	under age 27	DATE
ajm-1766	99	1	title 26	LAW
ajm-1766	100	1	chapter 1-normal	LAW
ajm-1766	100	2	152-dependent	QUANTITY
ajm-1766	101	1	title 26	LAW
ajm-1766	102	1	chapter 1-normal	LAW
ajm-1766	102	2	223	CARDINAL
ajm-1766	104	1	2010	DATE
ajm-1766	105	1	2010-38	DATE
ajm-1766	105	2	2010-20	DATE
ajm-1766	108	1	2015	DATE
ajm-1766	108	2	january 5	DATE
ajm-1766	109	1	2016b	DATE
ajm-1766	110	1	969	CARDINAL
ajm-1766	110	2	january 13	DATE
ajm-1766	112	1	2016c	CARDINAL
ajm-1766	113	1	2016-28	DATE
ajm-1766	113	2	2016-20	DATE
ajm-1766	114	1	108	CARDINAL
ajm-1766	115	1	2003	DATE
ajm-1766	116	1	medicare prescription drug	ORG
ajm-1766	116	2	2003	DATE
ajm-1766	116	3	december 8	DATE
ajm-1766	117	1	111	CARDINAL
ajm-1766	118	1	2010	DATE
ajm-1766	119	1	march 23	DATE
ajm-1766	120	1	111	CARDINAL
ajm-1766	121	1	2010	DATE
ajm-1766	122	1	2010	DATE
ajm-1766	122	2	march 30	DATE
ajm-1766	123	1	smith	ORG
ajm-1766	123	2	s. r.	PERSON
ajm-1766	124	1	27	CARDINAL
ajm-1766	124	2	2	CARDINAL
ajm-1766	124	3	102	CARDINAL
ajm-1766	124	4	s. r.	PERSON
ajm-1766	124	5	2015b	DATE
ajm-1766	125	1	decision sciences institute	ORG
ajm-1766	125	2	annual	DATE
ajm-1766	125	3	american journal of management	ORG
ajm-1766	126	1	17(1) 2017 81	CARDINAL
ajm-1766	126	2	sheldon r. smith	PERSON
ajm-1766	127	1	103	CARDINAL
ajm-1766	127	2	utah	GPE
ajm-1766	127	3	800	CARDINAL
ajm-1766	127	4	w. university parkway orem	ORG
ajm-1766	127	5	801	CARDINAL
ajm-1766	127	6	863	CARDINAL