id	sid	tid	token	lemma	pos
ajm-1766	1	1	ajm	ajm	PROPN
ajm-1766	1	2	17(1	17(1	PROPN
ajm-1766	1	3	)	)	PUNCT
ajm-1766	1	4	master-lulu-revised.pdf	master-lulu-revised.pdf	PROPN
ajm-1766	1	5	76	76	NUM
ajm-1766	1	6	american	american	ADJ
ajm-1766	1	7	journal	journal	PROPN
ajm-1766	1	8	of	of	ADP
ajm-1766	1	9	management	management	NOUN
ajm-1766	1	10	vol	vol	NOUN
ajm-1766	1	11	.	.	PUNCT
ajm-1766	2	1	17(1	17(1	NUM
ajm-1766	2	2	)	)	PUNCT
ajm-1766	2	3	2017	2017	NUM
ajm-1766	2	4	high	high	ADJ
ajm-1766	2	5	deductible	deductible	ADJ
ajm-1766	2	6	health	health	NOUN
ajm-1766	2	7	plans	plan	NOUN
ajm-1766	2	8	and	and	CCONJ
ajm-1766	2	9	health	health	NOUN
ajm-1766	2	10	savings	saving	NOUN
ajm-1766	2	11	accounts	account	NOUN
ajm-1766	2	12	:	:	PUNCT
ajm-1766	2	13	potential	potential	ADJ
ajm-1766	2	14	problems	problem	NOUN
ajm-1766	2	15	for	for	ADP
ajm-1766	2	16	taxpayers	taxpayer	NOUN
ajm-1766	2	17	,	,	PUNCT
ajm-1766	2	18	opportunities	opportunity	NOUN
ajm-1766	2	19	for	for	ADP
ajm-1766	2	20	policy	policy	NOUN
ajm-1766	2	21	makers	maker	NOUN
ajm-1766	2	22	sheldon	sheldon	PROPN
ajm-1766	2	23	r.	r.	PROPN
ajm-1766	2	24	smith	smith	PROPN
ajm-1766	2	25	utah	utah	PROPN
ajm-1766	2	26	valley	valley	PROPN
ajm-1766	2	27	university	university	PROPN
ajm-1766	2	28	this	this	DET
ajm-1766	2	29	paper	paper	NOUN
ajm-1766	2	30	discusses	discuss	VERB
ajm-1766	2	31	high	high	ADJ
ajm-1766	2	32	deductible	deductible	ADJ
ajm-1766	2	33	health	health	NOUN
ajm-1766	2	34	plans	plan	NOUN
ajm-1766	2	35	and	and	CCONJ
ajm-1766	2	36	health	health	NOUN
ajm-1766	2	37	savings	saving	NOUN
ajm-1766	2	38	accounts	account	NOUN
ajm-1766	2	39	.	.	PUNCT
ajm-1766	3	1	the	the	DET
ajm-1766	3	2	paper	paper	NOUN
ajm-1766	3	3	also	also	ADV
ajm-1766	3	4	details	detail	VERB
ajm-1766	3	5	a	a	DET
ajm-1766	3	6	potential	potential	ADJ
ajm-1766	3	7	problem	problem	NOUN
ajm-1766	3	8	taxpayers	taxpayer	NOUN
ajm-1766	3	9	may	may	AUX
ajm-1766	3	10	face	face	VERB
ajm-1766	3	11	when	when	SCONJ
ajm-1766	3	12	using	use	VERB
ajm-1766	3	13	a	a	DET
ajm-1766	3	14	health	health	NOUN
ajm-1766	3	15	savings	saving	NOUN
ajm-1766	3	16	account	account	NOUN
ajm-1766	3	17	with	with	ADP
ajm-1766	3	18	a	a	DET
ajm-1766	3	19	high	high	ADJ
ajm-1766	3	20	deductible	deductible	ADJ
ajm-1766	3	21	health	health	NOUN
ajm-1766	3	22	plan	plan	NOUN
ajm-1766	3	23	,	,	PUNCT
ajm-1766	3	24	especially	especially	ADV
ajm-1766	3	25	if	if	SCONJ
ajm-1766	3	26	they	they	PRON
ajm-1766	3	27	have	have	VERB
ajm-1766	3	28	adult	adult	NOUN
ajm-1766	3	29	children	child	NOUN
ajm-1766	3	30	under	under	ADP
ajm-1766	3	31	age	age	NOUN
ajm-1766	3	32	27	27	NUM
ajm-1766	3	33	who	who	PRON
ajm-1766	3	34	are	be	AUX
ajm-1766	3	35	insured	insure	VERB
ajm-1766	3	36	under	under	ADP
ajm-1766	3	37	the	the	DET
ajm-1766	3	38	plan	plan	NOUN
ajm-1766	3	39	but	but	CCONJ
ajm-1766	3	40	who	who	PRON
ajm-1766	3	41	are	be	AUX
ajm-1766	3	42	not	not	PART
ajm-1766	3	43	tax	tax	NOUN
ajm-1766	3	44	dependents	dependent	NOUN
ajm-1766	3	45	.	.	PUNCT
ajm-1766	4	1	the	the	DET
ajm-1766	4	2	issue	issue	NOUN
ajm-1766	4	3	discussed	discuss	VERB
ajm-1766	4	4	also	also	ADV
ajm-1766	4	5	has	have	VERB
ajm-1766	4	6	policy	policy	NOUN
ajm-1766	4	7	implications	implication	NOUN
ajm-1766	4	8	which	which	PRON
ajm-1766	4	9	are	be	AUX
ajm-1766	4	10	relevant	relevant	ADJ
ajm-1766	4	11	to	to	PART
ajm-1766	4	12	tax	tax	NOUN
ajm-1766	4	13	policy	policy	NOUN
ajm-1766	4	14	makers	maker	NOUN
ajm-1766	4	15	(	(	PUNCT
ajm-1766	4	16	smith	smith	NOUN
ajm-1766	4	17	,	,	PUNCT
ajm-1766	4	18	2015b	2015b	NUM
ajm-1766	4	19	)	)	PUNCT
ajm-1766	4	20	.	.	PUNCT
ajm-1766	5	1	introduction	introduction	NOUN
ajm-1766	5	2	employers	employer	NOUN
ajm-1766	5	3	that	that	PRON
ajm-1766	5	4	offer	offer	VERB
ajm-1766	5	5	high	high	ADJ
ajm-1766	5	6	deductible	deductible	ADJ
ajm-1766	5	7	health	health	NOUN
ajm-1766	5	8	plans	plan	NOUN
ajm-1766	5	9	to	to	ADP
ajm-1766	5	10	their	their	PRON
ajm-1766	5	11	employees	employee	NOUN
ajm-1766	5	12	may	may	AUX
ajm-1766	5	13	also	also	ADV
ajm-1766	5	14	give	give	VERB
ajm-1766	5	15	their	their	PRON
ajm-1766	5	16	employees	employee	NOUN
ajm-1766	5	17	an	an	DET
ajm-1766	5	18	option	option	NOUN
ajm-1766	5	19	to	to	PART
ajm-1766	5	20	participate	participate	VERB
ajm-1766	5	21	in	in	ADP
ajm-1766	5	22	a	a	DET
ajm-1766	5	23	health	health	NOUN
ajm-1766	5	24	savings	saving	NOUN
ajm-1766	5	25	account	account	NOUN
ajm-1766	5	26	.	.	PUNCT
ajm-1766	6	1	a	a	DET
ajm-1766	6	2	health	health	NOUN
ajm-1766	6	3	savings	saving	NOUN
ajm-1766	6	4	account	account	NOUN
ajm-1766	6	5	can	can	AUX
ajm-1766	6	6	reduce	reduce	VERB
ajm-1766	6	7	the	the	DET
ajm-1766	6	8	after	after	ADP
ajm-1766	6	9	-	-	PUNCT
ajm-1766	6	10	tax	tax	NOUN
ajm-1766	6	11	cost	cost	NOUN
ajm-1766	6	12	for	for	ADP
ajm-1766	6	13	healthcare	healthcare	NOUN
ajm-1766	6	14	costs	cost	NOUN
ajm-1766	6	15	paid	pay	VERB
ajm-1766	6	16	by	by	ADP
ajm-1766	6	17	the	the	DET
ajm-1766	6	18	employee	employee	NOUN
ajm-1766	6	19	.	.	PUNCT
ajm-1766	7	1	however	however	ADV
ajm-1766	7	2	,	,	PUNCT
ajm-1766	7	3	with	with	ADP
ajm-1766	7	4	employer	employer	NOUN
ajm-1766	7	5	-	-	PUNCT
ajm-1766	7	6	sponsored	sponsor	VERB
ajm-1766	7	7	health	health	NOUN
ajm-1766	7	8	plans	plan	NOUN
ajm-1766	7	9	that	that	PRON
ajm-1766	7	10	may	may	AUX
ajm-1766	7	11	now	now	ADV
ajm-1766	7	12	cover	cover	VERB
ajm-1766	7	13	employees	employee	NOUN
ajm-1766	7	14	�	�	PROPN
ajm-1766	7	15	children	child	NOUN
ajm-1766	7	16	up	up	ADP
ajm-1766	7	17	to	to	ADP
ajm-1766	7	18	age	age	NOUN
ajm-1766	7	19	26	26	NUM
ajm-1766	7	20	because	because	SCONJ
ajm-1766	7	21	of	of	ADP
ajm-1766	7	22	the	the	DET
ajm-1766	7	23	requirements	requirement	NOUN
ajm-1766	7	24	of	of	ADP
ajm-1766	7	25	the	the	DET
ajm-1766	7	26	patient	patient	NOUN
ajm-1766	7	27	protection	protection	NOUN
ajm-1766	7	28	and	and	CCONJ
ajm-1766	7	29	affordable	affordable	ADJ
ajm-1766	7	30	care	care	NOUN
ajm-1766	7	31	act	act	PROPN
ajm-1766	7	32	(	(	PUNCT
ajm-1766	7	33	p.l	p.l	PROPN
ajm-1766	7	34	.	.	NOUN
ajm-1766	7	35	111	111	NUM
ajm-1766	7	36	-	-	SYM
ajm-1766	7	37	148	148	NUM
ajm-1766	7	38	)	)	PUNCT
ajm-1766	7	39	and	and	CCONJ
ajm-1766	7	40	the	the	DET
ajm-1766	7	41	health	health	NOUN
ajm-1766	7	42	care	care	NOUN
ajm-1766	7	43	and	and	CCONJ
ajm-1766	7	44	education	education	NOUN
ajm-1766	7	45	reconciliation	reconciliation	NOUN
ajm-1766	7	46	act	act	NOUN
ajm-1766	7	47	of	of	ADP
ajm-1766	7	48	2010	2010	NUM
ajm-1766	7	49	(	(	PUNCT
ajm-1766	7	50	p.l	p.l	PROPN
ajm-1766	7	51	.	.	NOUN
ajm-1766	7	52	111	111	NUM
ajm-1766	7	53	-	-	SYM
ajm-1766	7	54	152	152	NUM
ajm-1766	7	55	)	)	PUNCT
ajm-1766	7	56	,	,	PUNCT
ajm-1766	7	57	sometimes	sometimes	ADV
ajm-1766	7	58	referred	refer	VERB
ajm-1766	7	59	to	to	ADP
ajm-1766	7	60	together	together	ADV
ajm-1766	7	61	as	as	ADP
ajm-1766	7	62	the	the	DET
ajm-1766	7	63	affordable	affordable	ADJ
ajm-1766	7	64	care	care	PROPN
ajm-1766	7	65	act	act	PROPN
ajm-1766	7	66	,	,	PUNCT
ajm-1766	7	67	use	use	NOUN
ajm-1766	7	68	of	of	ADP
ajm-1766	7	69	a	a	DET
ajm-1766	7	70	health	health	NOUN
ajm-1766	7	71	savings	saving	NOUN
ajm-1766	7	72	account	account	NOUN
ajm-1766	7	73	may	may	AUX
ajm-1766	7	74	be	be	AUX
ajm-1766	7	75	more	more	ADV
ajm-1766	7	76	complicated	complicated	ADJ
ajm-1766	7	77	than	than	SCONJ
ajm-1766	7	78	anticipated	anticipate	VERB
ajm-1766	7	79	.	.	PUNCT
ajm-1766	8	1	this	this	DET
ajm-1766	8	2	paper	paper	NOUN
ajm-1766	8	3	discusses	discuss	VERB
ajm-1766	8	4	a	a	DET
ajm-1766	8	5	potential	potential	ADJ
ajm-1766	8	6	problem	problem	NOUN
ajm-1766	8	7	taxpayers	taxpayer	NOUN
ajm-1766	8	8	may	may	AUX
ajm-1766	8	9	face	face	VERB
ajm-1766	8	10	when	when	SCONJ
ajm-1766	8	11	using	use	VERB
ajm-1766	8	12	a	a	DET
ajm-1766	8	13	health	health	NOUN
ajm-1766	8	14	savings	saving	NOUN
ajm-1766	8	15	account	account	NOUN
ajm-1766	8	16	with	with	ADP
ajm-1766	8	17	a	a	DET
ajm-1766	8	18	high	high	ADJ
ajm-1766	8	19	deductible	deductible	ADJ
ajm-1766	8	20	health	health	NOUN
ajm-1766	8	21	plan	plan	NOUN
ajm-1766	8	22	.	.	PUNCT
ajm-1766	9	1	taxpayers	taxpayer	NOUN
ajm-1766	9	2	who	who	PRON
ajm-1766	9	3	may	may	AUX
ajm-1766	9	4	face	face	VERB
ajm-1766	9	5	this	this	DET
ajm-1766	9	6	potential	potential	ADJ
ajm-1766	9	7	problem	problem	NOUN
ajm-1766	9	8	would	would	AUX
ajm-1766	9	9	want	want	VERB
ajm-1766	9	10	to	to	PART
ajm-1766	9	11	consider	consider	VERB
ajm-1766	9	12	it	it	PRON
ajm-1766	9	13	as	as	SCONJ
ajm-1766	9	14	they	they	PRON
ajm-1766	9	15	contemplate	contemplate	VERB
ajm-1766	9	16	the	the	DET
ajm-1766	9	17	use	use	NOUN
ajm-1766	9	18	of	of	ADP
ajm-1766	9	19	a	a	DET
ajm-1766	9	20	high	high	ADJ
ajm-1766	9	21	deductible	deductible	ADJ
ajm-1766	9	22	health	health	NOUN
ajm-1766	9	23	plan	plan	NOUN
ajm-1766	9	24	and	and	CCONJ
ajm-1766	9	25	a	a	DET
ajm-1766	9	26	health	health	NOUN
ajm-1766	9	27	savings	saving	NOUN
ajm-1766	9	28	account	account	NOUN
ajm-1766	9	29	.	.	PUNCT
ajm-1766	10	1	the	the	DET
ajm-1766	10	2	issue	issue	NOUN
ajm-1766	10	3	discussed	discuss	VERB
ajm-1766	10	4	also	also	ADV
ajm-1766	10	5	has	have	VERB
ajm-1766	10	6	policy	policy	NOUN
ajm-1766	10	7	implications	implication	NOUN
ajm-1766	10	8	which	which	PRON
ajm-1766	10	9	are	be	AUX
ajm-1766	10	10	relevant	relevant	ADJ
ajm-1766	10	11	to	to	PART
ajm-1766	10	12	tax	tax	NOUN
ajm-1766	10	13	policy	policy	NOUN
ajm-1766	10	14	makers	maker	NOUN
ajm-1766	10	15	.	.	PUNCT
ajm-1766	11	1	high	high	ADJ
ajm-1766	11	2	deductible	deductible	ADJ
ajm-1766	11	3	health	health	NOUN
ajm-1766	11	4	plans	plan	NOUN
ajm-1766	11	5	smith	smith	PROPN
ajm-1766	11	6	(	(	PUNCT
ajm-1766	11	7	2015a	2015a	NUM
ajm-1766	11	8	)	)	PUNCT
ajm-1766	11	9	gives	give	VERB
ajm-1766	11	10	some	some	DET
ajm-1766	11	11	background	background	NOUN
ajm-1766	11	12	on	on	ADP
ajm-1766	11	13	both	both	PRON
ajm-1766	11	14	traditional	traditional	ADJ
ajm-1766	11	15	insurance	insurance	NOUN
ajm-1766	11	16	plans	plan	NOUN
ajm-1766	11	17	and	and	CCONJ
ajm-1766	11	18	high	high	ADJ
ajm-1766	11	19	deductible	deductible	ADJ
ajm-1766	11	20	health	health	NOUN
ajm-1766	11	21	plans	plan	NOUN
ajm-1766	11	22	.	.	PUNCT
ajm-1766	12	1	potential	potential	ADJ
ajm-1766	12	2	tax	tax	NOUN
ajm-1766	12	3	benefits	benefit	NOUN
ajm-1766	12	4	related	relate	VERB
ajm-1766	12	5	to	to	ADP
ajm-1766	12	6	these	these	DET
ajm-1766	12	7	different	different	ADJ
ajm-1766	12	8	plans	plan	NOUN
ajm-1766	12	9	are	be	AUX
ajm-1766	12	10	also	also	ADV
ajm-1766	12	11	mentioned	mention	VERB
ajm-1766	12	12	.	.	PUNCT
ajm-1766	13	1	a	a	DET
ajm-1766	13	2	high	high	ADJ
ajm-1766	13	3	deductible	deductible	ADJ
ajm-1766	13	4	health	health	NOUN
ajm-1766	13	5	plan	plan	NOUN
ajm-1766	13	6	is	be	AUX
ajm-1766	13	7	one	one	NUM
ajm-1766	13	8	which	which	PRON
ajm-1766	13	9	requires	require	VERB
ajm-1766	13	10	a	a	DET
ajm-1766	13	11	relatively	relatively	ADV
ajm-1766	13	12	large	large	ADJ
ajm-1766	13	13	deductible	deductible	ADJ
ajm-1766	13	14	to	to	PART
ajm-1766	13	15	be	be	AUX
ajm-1766	13	16	met	meet	VERB
ajm-1766	13	17	before	before	SCONJ
ajm-1766	13	18	the	the	DET
ajm-1766	13	19	insurance	insurance	NOUN
ajm-1766	13	20	company	company	NOUN
ajm-1766	13	21	starts	start	VERB
ajm-1766	13	22	to	to	PART
ajm-1766	13	23	pay	pay	VERB
ajm-1766	13	24	toward	toward	ADP
ajm-1766	13	25	the	the	DET
ajm-1766	13	26	medical	medical	ADJ
ajm-1766	13	27	costs	cost	NOUN
ajm-1766	13	28	.	.	PUNCT
ajm-1766	14	1	high	high	ADJ
ajm-1766	14	2	deductible	deductible	ADJ
ajm-1766	14	3	health	health	NOUN
ajm-1766	14	4	plans	plan	NOUN
ajm-1766	14	5	are	be	AUX
ajm-1766	14	6	increasing	increase	VERB
ajm-1766	14	7	in	in	ADP
ajm-1766	14	8	popularity	popularity	NOUN
ajm-1766	14	9	.	.	PUNCT
ajm-1766	15	1	many	many	ADJ
ajm-1766	15	2	people	people	NOUN
ajm-1766	15	3	are	be	AUX
ajm-1766	15	4	opting	opt	VERB
ajm-1766	15	5	for	for	ADP
ajm-1766	15	6	the	the	DET
ajm-1766	15	7	high	high	ADJ
ajm-1766	15	8	deductible	deductible	ADJ
ajm-1766	15	9	plans	plan	NOUN
ajm-1766	15	10	because	because	SCONJ
ajm-1766	15	11	of	of	ADP
ajm-1766	15	12	the	the	DET
ajm-1766	15	13	lower	low	ADJ
ajm-1766	15	14	premiums	premium	NOUN
ajm-1766	15	15	.	.	PUNCT
ajm-1766	16	1	of	of	ADP
ajm-1766	16	2	course	course	NOUN
ajm-1766	16	3	,	,	PUNCT
ajm-1766	16	4	one	one	PRON
ajm-1766	16	5	would	would	AUX
ajm-1766	16	6	expect	expect	VERB
ajm-1766	16	7	,	,	PUNCT
ajm-1766	16	8	because	because	SCONJ
ajm-1766	16	9	of	of	ADP
ajm-1766	16	10	the	the	DET
ajm-1766	16	11	nature	nature	NOUN
ajm-1766	16	12	of	of	ADP
ajm-1766	16	13	insurance	insurance	NOUN
ajm-1766	16	14	and	and	CCONJ
ajm-1766	16	15	deductibles	deductible	NOUN
ajm-1766	16	16	,	,	PUNCT
ajm-1766	16	17	that	that	SCONJ
ajm-1766	16	18	a	a	DET
ajm-1766	16	19	plan	plan	NOUN
ajm-1766	16	20	with	with	ADP
ajm-1766	16	21	a	a	DET
ajm-1766	16	22	high	high	ADJ
ajm-1766	16	23	deductible	deductible	NOUN
ajm-1766	16	24	would	would	AUX
ajm-1766	16	25	have	have	VERB
ajm-1766	16	26	lower	low	ADJ
ajm-1766	16	27	premiums	premium	NOUN
ajm-1766	16	28	.	.	PUNCT
ajm-1766	17	1	this	this	PRON
ajm-1766	17	2	occurs	occur	VERB
ajm-1766	17	3	because	because	SCONJ
ajm-1766	17	4	the	the	DET
ajm-1766	17	5	risk	risk	NOUN
ajm-1766	17	6	to	to	ADP
ajm-1766	17	7	the	the	DET
ajm-1766	17	8	insurance	insurance	NOUN
ajm-1766	17	9	company	company	NOUN
ajm-1766	17	10	is	be	AUX
ajm-1766	17	11	mitigated	mitigate	VERB
ajm-1766	17	12	if	if	SCONJ
ajm-1766	17	13	the	the	DET
ajm-1766	17	14	insured	insured	NOUN
ajm-1766	17	15	has	have	VERB
ajm-1766	17	16	to	to	PART
ajm-1766	17	17	first	first	ADV
ajm-1766	17	18	meet	meet	VERB
ajm-1766	17	19	the	the	DET
ajm-1766	17	20	deductible	deductible	ADJ
ajm-1766	17	21	.	.	PUNCT
ajm-1766	18	1	in	in	ADP
ajm-1766	18	2	addition	addition	NOUN
ajm-1766	18	3	,	,	PUNCT
ajm-1766	18	4	it	it	PRON
ajm-1766	18	5	is	be	AUX
ajm-1766	18	6	likely	likely	ADJ
ajm-1766	18	7	that	that	SCONJ
ajm-1766	18	8	insured	insured	ADJ
ajm-1766	18	9	parties	party	NOUN
ajm-1766	18	10	may	may	AUX
ajm-1766	18	11	be	be	AUX
ajm-1766	18	12	more	more	ADV
ajm-1766	18	13	careful	careful	ADJ
ajm-1766	18	14	with	with	ADP
ajm-1766	18	15	their	their	PRON
ajm-1766	18	16	choice	choice	NOUN
ajm-1766	18	17	and	and	CCONJ
ajm-1766	18	18	use	use	NOUN
ajm-1766	18	19	of	of	ADP
ajm-1766	18	20	medical	medical	ADJ
ajm-1766	18	21	services	service	NOUN
ajm-1766	18	22	if	if	SCONJ
ajm-1766	18	23	they	they	PRON
ajm-1766	18	24	are	be	AUX
ajm-1766	18	25	paying	pay	VERB
ajm-1766	18	26	the	the	DET
ajm-1766	18	27	entire	entire	ADJ
ajm-1766	18	28	cost	cost	NOUN
ajm-1766	18	29	of	of	ADP
ajm-1766	18	30	the	the	DET
ajm-1766	18	31	services	service	NOUN
ajm-1766	18	32	up	up	ADP
ajm-1766	18	33	to	to	ADP
ajm-1766	18	34	the	the	DET
ajm-1766	18	35	point	point	NOUN
ajm-1766	18	36	that	that	SCONJ
ajm-1766	18	37	the	the	DET
ajm-1766	18	38	deductible	deductible	NOUN
ajm-1766	18	39	has	have	AUX
ajm-1766	18	40	been	be	AUX
ajm-1766	18	41	met	meet	VERB
ajm-1766	18	42	.	.	PUNCT
ajm-1766	19	1	american	american	ADJ
ajm-1766	19	2	journal	journal	PROPN
ajm-1766	19	3	of	of	ADP
ajm-1766	19	4	management	management	NOUN
ajm-1766	19	5	vol	vol	NOUN
ajm-1766	19	6	.	.	PUNCT
ajm-1766	20	1	17(1	17(1	NUM
ajm-1766	20	2	)	)	PUNCT
ajm-1766	20	3	2017	2017	NUM
ajm-1766	20	4	77	77	NUM
ajm-1766	20	5	high	high	ADJ
ajm-1766	20	6	deductible	deductible	ADJ
ajm-1766	20	7	health	health	NOUN
ajm-1766	20	8	plans	plan	NOUN
ajm-1766	20	9	may	may	AUX
ajm-1766	20	10	have	have	VERB
ajm-1766	20	11	an	an	DET
ajm-1766	20	12	out	out	ADJ
ajm-1766	20	13	-	-	PUNCT
ajm-1766	20	14	of	of	ADP
ajm-1766	20	15	-	-	PUNCT
ajm-1766	20	16	pocket	pocket	NOUN
ajm-1766	20	17	maximum	maximum	ADJ
ajm-1766	20	18	amount	amount	NOUN
ajm-1766	20	19	that	that	PRON
ajm-1766	20	20	must	must	AUX
ajm-1766	20	21	be	be	AUX
ajm-1766	20	22	paid	pay	VERB
ajm-1766	20	23	by	by	ADP
ajm-1766	20	24	the	the	DET
ajm-1766	20	25	insured	insure	VERB
ajm-1766	20	26	which	which	PRON
ajm-1766	20	27	is	be	AUX
ajm-1766	20	28	smaller	small	ADJ
ajm-1766	20	29	than	than	ADP
ajm-1766	20	30	the	the	DET
ajm-1766	20	31	out	out	NOUN
ajm-1766	20	32	-	-	PUNCT
ajm-1766	20	33	of	of	ADP
ajm-1766	20	34	-	-	PUNCT
ajm-1766	20	35	pocket	pocket	NOUN
ajm-1766	20	36	maximum	maximum	NOUN
ajm-1766	20	37	in	in	ADP
ajm-1766	20	38	a	a	DET
ajm-1766	20	39	traditional	traditional	ADJ
ajm-1766	20	40	health	health	NOUN
ajm-1766	20	41	plan	plan	NOUN
ajm-1766	20	42	.	.	PUNCT
ajm-1766	21	1	therefore	therefore	ADV
ajm-1766	21	2	,	,	PUNCT
ajm-1766	21	3	the	the	DET
ajm-1766	21	4	two	two	NUM
ajm-1766	21	5	groups	group	NOUN
ajm-1766	21	6	most	most	ADV
ajm-1766	21	7	likely	likely	ADJ
ajm-1766	21	8	to	to	PART
ajm-1766	21	9	choose	choose	VERB
ajm-1766	21	10	a	a	DET
ajm-1766	21	11	high	high	ADJ
ajm-1766	21	12	deductible	deductible	ADJ
ajm-1766	21	13	plan	plan	NOUN
ajm-1766	21	14	would	would	AUX
ajm-1766	21	15	be	be	AUX
ajm-1766	21	16	those	those	PRON
ajm-1766	21	17	who	who	PRON
ajm-1766	21	18	expect	expect	VERB
ajm-1766	21	19	minimal	minimal	ADJ
ajm-1766	21	20	health	health	NOUN
ajm-1766	21	21	service	service	NOUN
ajm-1766	21	22	needs	need	NOUN
ajm-1766	21	23	during	during	ADP
ajm-1766	21	24	the	the	DET
ajm-1766	21	25	year	year	NOUN
ajm-1766	21	26	and	and	CCONJ
ajm-1766	21	27	those	those	PRON
ajm-1766	21	28	who	who	PRON
ajm-1766	21	29	may	may	AUX
ajm-1766	21	30	have	have	VERB
ajm-1766	21	31	major	major	ADJ
ajm-1766	21	32	health	health	NOUN
ajm-1766	21	33	service	service	NOUN
ajm-1766	21	34	needs	need	NOUN
ajm-1766	21	35	during	during	ADP
ajm-1766	21	36	the	the	DET
ajm-1766	21	37	year	year	NOUN
ajm-1766	21	38	.	.	PUNCT
ajm-1766	22	1	the	the	DET
ajm-1766	22	2	first	first	ADJ
ajm-1766	22	3	group	group	NOUN
ajm-1766	22	4	may	may	AUX
ajm-1766	22	5	benefit	benefit	VERB
ajm-1766	22	6	by	by	ADP
ajm-1766	22	7	paying	pay	VERB
ajm-1766	22	8	a	a	DET
ajm-1766	22	9	lower	low	ADJ
ajm-1766	22	10	premium	premium	NOUN
ajm-1766	22	11	and	and	CCONJ
ajm-1766	22	12	minimal	minimal	ADJ
ajm-1766	22	13	costs	cost	NOUN
ajm-1766	22	14	toward	toward	ADP
ajm-1766	22	15	the	the	DET
ajm-1766	22	16	high	high	ADJ
ajm-1766	22	17	deductible	deductible	ADJ
ajm-1766	22	18	,	,	PUNCT
ajm-1766	22	19	making	make	VERB
ajm-1766	22	20	their	their	PRON
ajm-1766	22	21	total	total	ADJ
ajm-1766	22	22	cost	cost	NOUN
ajm-1766	22	23	of	of	ADP
ajm-1766	22	24	health	health	NOUN
ajm-1766	22	25	care	care	NOUN
ajm-1766	22	26	coverage	coverage	NOUN
ajm-1766	22	27	less	less	ADJ
ajm-1766	22	28	than	than	ADP
ajm-1766	22	29	in	in	ADP
ajm-1766	22	30	a	a	DET
ajm-1766	22	31	traditional	traditional	ADJ
ajm-1766	22	32	plan	plan	NOUN
ajm-1766	22	33	.	.	PUNCT
ajm-1766	23	1	the	the	DET
ajm-1766	23	2	second	second	ADJ
ajm-1766	23	3	group	group	NOUN
ajm-1766	23	4	may	may	AUX
ajm-1766	23	5	benefit	benefit	VERB
ajm-1766	23	6	by	by	ADP
ajm-1766	23	7	paying	pay	VERB
ajm-1766	23	8	a	a	DET
ajm-1766	23	9	lower	low	ADJ
ajm-1766	23	10	premium	premium	NOUN
ajm-1766	23	11	and	and	CCONJ
ajm-1766	23	12	having	have	VERB
ajm-1766	23	13	a	a	DET
ajm-1766	23	14	lower	low	ADJ
ajm-1766	23	15	total	total	NOUN
ajm-1766	23	16	out	out	ADV
ajm-1766	23	17	-	-	PUNCT
ajm-1766	23	18	of	of	ADP
ajm-1766	23	19	-	-	PUNCT
ajm-1766	23	20	pocket	pocket	NOUN
ajm-1766	23	21	cost	cost	NOUN
ajm-1766	23	22	even	even	ADV
ajm-1766	23	23	though	though	SCONJ
ajm-1766	23	24	the	the	DET
ajm-1766	23	25	deductible	deductible	ADJ
ajm-1766	23	26	and	and	CCONJ
ajm-1766	23	27	out	out	ADP
ajm-1766	23	28	-	-	PUNCT
ajm-1766	23	29	of	of	ADP
ajm-1766	23	30	-	-	PUNCT
ajm-1766	23	31	pocket	pocket	NOUN
ajm-1766	23	32	maximum	maximum	NOUN
ajm-1766	23	33	may	may	AUX
ajm-1766	23	34	both	both	PRON
ajm-1766	23	35	be	be	AUX
ajm-1766	23	36	paid	pay	VERB
ajm-1766	23	37	during	during	ADP
ajm-1766	23	38	the	the	DET
ajm-1766	23	39	plan	plan	NOUN
ajm-1766	23	40	year	year	NOUN
ajm-1766	23	41	.	.	PUNCT
ajm-1766	24	1	health	health	NOUN
ajm-1766	24	2	savings	saving	NOUN
ajm-1766	24	3	accounts	account	NOUN
ajm-1766	24	4	if	if	SCONJ
ajm-1766	24	5	a	a	DET
ajm-1766	24	6	high	high	ADJ
ajm-1766	24	7	deductible	deductible	ADJ
ajm-1766	24	8	health	health	NOUN
ajm-1766	24	9	plan	plan	NOUN
ajm-1766	24	10	meets	meet	VERB
ajm-1766	24	11	certain	certain	ADJ
ajm-1766	24	12	criteria	criterion	NOUN
ajm-1766	24	13	,	,	PUNCT
ajm-1766	24	14	an	an	DET
ajm-1766	24	15	employer	employer	NOUN
ajm-1766	24	16	can	can	AUX
ajm-1766	24	17	choose	choose	VERB
ajm-1766	24	18	to	to	PART
ajm-1766	24	19	give	give	VERB
ajm-1766	24	20	employees	employee	NOUN
ajm-1766	24	21	an	an	DET
ajm-1766	24	22	option	option	NOUN
ajm-1766	24	23	to	to	PART
ajm-1766	24	24	contribute	contribute	VERB
ajm-1766	24	25	to	to	ADP
ajm-1766	24	26	a	a	DET
ajm-1766	24	27	health	health	NOUN
ajm-1766	24	28	savings	saving	NOUN
ajm-1766	24	29	account	account	NOUN
ajm-1766	24	30	to	to	PART
ajm-1766	24	31	help	help	VERB
ajm-1766	24	32	pay	pay	VERB
ajm-1766	24	33	for	for	ADP
ajm-1766	24	34	the	the	DET
ajm-1766	24	35	deductible	deductible	ADJ
ajm-1766	24	36	,	,	PUNCT
ajm-1766	24	37	co	co	NOUN
ajm-1766	24	38	-	-	NOUN
ajm-1766	24	39	payments	payment	NOUN
ajm-1766	24	40	,	,	PUNCT
ajm-1766	24	41	and	and	CCONJ
ajm-1766	24	42	coinsurance	coinsurance	NOUN
ajm-1766	24	43	costs	cost	NOUN
ajm-1766	24	44	of	of	ADP
ajm-1766	24	45	medical	medical	ADJ
ajm-1766	24	46	services	service	NOUN
ajm-1766	24	47	(	(	PUNCT
ajm-1766	24	48	irc	irc	PROPN
ajm-1766	24	49	,	,	PUNCT
ajm-1766	24	50	section	section	NOUN
ajm-1766	24	51	223	223	NUM
ajm-1766	24	52	)	)	PUNCT
ajm-1766	24	53	.	.	PUNCT
ajm-1766	25	1	a	a	DET
ajm-1766	25	2	health	health	NOUN
ajm-1766	25	3	savings	saving	NOUN
ajm-1766	25	4	account	account	NOUN
ajm-1766	25	5	is	be	AUX
ajm-1766	25	6	owned	own	VERB
ajm-1766	25	7	by	by	ADP
ajm-1766	25	8	the	the	DET
ajm-1766	25	9	individual	individual	NOUN
ajm-1766	25	10	and	and	CCONJ
ajm-1766	25	11	is	be	AUX
ajm-1766	25	12	portable	portable	ADJ
ajm-1766	25	13	if	if	SCONJ
ajm-1766	25	14	the	the	DET
ajm-1766	25	15	individual	individual	ADJ
ajm-1766	25	16	switches	switch	NOUN
ajm-1766	25	17	employers	employer	NOUN
ajm-1766	25	18	.	.	PUNCT
ajm-1766	26	1	the	the	DET
ajm-1766	26	2	amounts	amount	NOUN
ajm-1766	26	3	in	in	ADP
ajm-1766	26	4	a	a	DET
ajm-1766	26	5	health	health	NOUN
ajm-1766	26	6	savings	saving	NOUN
ajm-1766	26	7	account	account	NOUN
ajm-1766	26	8	can	can	AUX
ajm-1766	26	9	be	be	AUX
ajm-1766	26	10	invested	invest	VERB
ajm-1766	26	11	and	and	CCONJ
ajm-1766	26	12	earn	earn	VERB
ajm-1766	26	13	interest	interest	NOUN
ajm-1766	26	14	.	.	PUNCT
ajm-1766	27	1	the	the	DET
ajm-1766	27	2	contributions	contribution	NOUN
ajm-1766	27	3	and	and	CCONJ
ajm-1766	27	4	earnings	earning	NOUN
ajm-1766	27	5	are	be	AUX
ajm-1766	27	6	not	not	PART
ajm-1766	27	7	taxed	tax	VERB
ajm-1766	27	8	if	if	SCONJ
ajm-1766	27	9	used	use	VERB
ajm-1766	27	10	for	for	ADP
ajm-1766	27	11	qualified	qualified	ADJ
ajm-1766	27	12	medical	medical	ADJ
ajm-1766	27	13	expenses	expense	NOUN
ajm-1766	27	14	.	.	PUNCT
ajm-1766	28	1	amounts	amount	NOUN
ajm-1766	28	2	contributed	contribute	VERB
ajm-1766	28	3	through	through	ADP
ajm-1766	28	4	an	an	DET
ajm-1766	28	5	employer	employer	NOUN
ajm-1766	28	6	to	to	ADP
ajm-1766	28	7	a	a	DET
ajm-1766	28	8	health	health	NOUN
ajm-1766	28	9	savings	saving	NOUN
ajm-1766	28	10	account	account	NOUN
ajm-1766	28	11	are	be	AUX
ajm-1766	28	12	excluded	exclude	VERB
ajm-1766	28	13	from	from	ADP
ajm-1766	28	14	taxes	taxis	NOUN
ajm-1766	28	15	,	,	PUNCT
ajm-1766	28	16	both	both	PRON
ajm-1766	28	17	income	income	NOUN
ajm-1766	28	18	taxes	taxis	NOUN
ajm-1766	28	19	and	and	CCONJ
ajm-1766	28	20	employment	employment	NOUN
ajm-1766	28	21	taxes	taxis	NOUN
ajm-1766	28	22	.	.	PUNCT
ajm-1766	29	1	a	a	DET
ajm-1766	29	2	health	health	NOUN
ajm-1766	29	3	savings	saving	NOUN
ajm-1766	29	4	account	account	NOUN
ajm-1766	29	5	can	can	AUX
ajm-1766	29	6	also	also	ADV
ajm-1766	29	7	be	be	AUX
ajm-1766	29	8	funded	fund	VERB
ajm-1766	29	9	directly	directly	ADV
ajm-1766	29	10	by	by	ADP
ajm-1766	29	11	an	an	DET
ajm-1766	29	12	employee	employee	NOUN
ajm-1766	29	13	who	who	PRON
ajm-1766	29	14	qualifies	qualify	VERB
ajm-1766	29	15	with	with	ADP
ajm-1766	29	16	a	a	DET
ajm-1766	29	17	high	high	ADJ
ajm-1766	29	18	deductible	deductible	ADJ
ajm-1766	29	19	health	health	NOUN
ajm-1766	29	20	plan	plan	NOUN
ajm-1766	29	21	.	.	PUNCT
ajm-1766	30	1	these	these	DET
ajm-1766	30	2	contributions	contribution	NOUN
ajm-1766	30	3	can	can	AUX
ajm-1766	30	4	then	then	ADV
ajm-1766	30	5	be	be	AUX
ajm-1766	30	6	deducted	deduct	VERB
ajm-1766	30	7	on	on	ADP
ajm-1766	30	8	an	an	DET
ajm-1766	30	9	individual	individual	ADJ
ajm-1766	30	10	tax	tax	NOUN
ajm-1766	30	11	return	return	NOUN
ajm-1766	30	12	,	,	PUNCT
ajm-1766	30	13	but	but	CCONJ
ajm-1766	30	14	they	they	PRON
ajm-1766	30	15	will	will	AUX
ajm-1766	30	16	not	not	PART
ajm-1766	30	17	be	be	AUX
ajm-1766	30	18	exempt	exempt	ADJ
ajm-1766	30	19	from	from	ADP
ajm-1766	30	20	employment	employment	NOUN
ajm-1766	30	21	taxes	taxis	NOUN
ajm-1766	30	22	.	.	PUNCT
ajm-1766	31	1	for	for	ADP
ajm-1766	31	2	2017	2017	NUM
ajm-1766	31	3	the	the	DET
ajm-1766	31	4	criteria	criterion	NOUN
ajm-1766	31	5	qualifying	qualify	VERB
ajm-1766	31	6	a	a	DET
ajm-1766	31	7	high	high	ADJ
ajm-1766	31	8	deductible	deductible	ADJ
ajm-1766	31	9	health	health	NOUN
ajm-1766	31	10	plan	plan	NOUN
ajm-1766	31	11	to	to	PART
ajm-1766	31	12	be	be	AUX
ajm-1766	31	13	eligible	eligible	ADJ
ajm-1766	31	14	for	for	ADP
ajm-1766	31	15	a	a	DET
ajm-1766	31	16	health	health	NOUN
ajm-1766	31	17	savings	saving	NOUN
ajm-1766	31	18	account	account	NOUN
ajm-1766	31	19	are	be	AUX
ajm-1766	31	20	as	as	SCONJ
ajm-1766	31	21	follows	follow	VERB
ajm-1766	31	22	:	:	PUNCT
ajm-1766	31	23	(	(	PUNCT
ajm-1766	31	24	1	1	X
ajm-1766	31	25	)	)	PUNCT
ajm-1766	31	26	the	the	DET
ajm-1766	31	27	deductible	deductible	NOUN
ajm-1766	31	28	must	must	AUX
ajm-1766	31	29	be	be	AUX
ajm-1766	31	30	at	at	ADV
ajm-1766	31	31	least	least	ADV
ajm-1766	31	32	$	$	SYM
ajm-1766	31	33	1,300	1,300	NUM
ajm-1766	31	34	for	for	ADP
ajm-1766	31	35	single	single	ADJ
ajm-1766	31	36	coverage	coverage	NOUN
ajm-1766	31	37	or	or	CCONJ
ajm-1766	31	38	at	at	ADV
ajm-1766	31	39	least	least	ADV
ajm-1766	31	40	$	$	SYM
ajm-1766	31	41	2,600	2,600	NUM
ajm-1766	31	42	for	for	ADP
ajm-1766	31	43	family	family	NOUN
ajm-1766	31	44	coverage	coverage	NOUN
ajm-1766	31	45	,	,	PUNCT
ajm-1766	31	46	and	and	CCONJ
ajm-1766	31	47	(	(	PUNCT
ajm-1766	31	48	2	2	X
ajm-1766	31	49	)	)	PUNCT
ajm-1766	31	50	the	the	DET
ajm-1766	31	51	maximum	maximum	ADJ
ajm-1766	31	52	out	out	ADV
ajm-1766	31	53	-	-	PUNCT
ajm-1766	31	54	of	of	ADP
ajm-1766	31	55	-	-	PUNCT
ajm-1766	31	56	pocket	pocket	NOUN
ajm-1766	31	57	expenses	expense	NOUN
ajm-1766	31	58	for	for	ADP
ajm-1766	31	59	the	the	DET
ajm-1766	31	60	plan	plan	NOUN
ajm-1766	31	61	must	must	AUX
ajm-1766	31	62	not	not	PART
ajm-1766	31	63	exceed	exceed	VERB
ajm-1766	31	64	$	$	SYM
ajm-1766	31	65	6,550	6,550	NUM
ajm-1766	31	66	for	for	ADP
ajm-1766	31	67	single	single	ADJ
ajm-1766	31	68	coverage	coverage	NOUN
ajm-1766	31	69	or	or	CCONJ
ajm-1766	31	70	$	$	SYM
ajm-1766	31	71	13,100	13,100	NUM
ajm-1766	31	72	for	for	ADP
ajm-1766	31	73	family	family	NOUN
ajm-1766	31	74	coverage	coverage	NOUN
ajm-1766	31	75	.	.	PUNCT
ajm-1766	32	1	the	the	DET
ajm-1766	32	2	maximum	maximum	ADJ
ajm-1766	32	3	contribution	contribution	NOUN
ajm-1766	32	4	that	that	PRON
ajm-1766	32	5	can	can	AUX
ajm-1766	32	6	be	be	AUX
ajm-1766	32	7	made	make	VERB
ajm-1766	32	8	to	to	ADP
ajm-1766	32	9	a	a	DET
ajm-1766	32	10	health	health	NOUN
ajm-1766	32	11	savings	saving	NOUN
ajm-1766	32	12	account	account	NOUN
ajm-1766	32	13	in	in	ADP
ajm-1766	32	14	2017	2017	NUM
ajm-1766	32	15	is	be	AUX
ajm-1766	32	16	$	$	SYM
ajm-1766	32	17	3,400	3,400	NUM
ajm-1766	32	18	if	if	SCONJ
ajm-1766	32	19	the	the	DET
ajm-1766	32	20	health	health	NOUN
ajm-1766	32	21	plan	plan	NOUN
ajm-1766	32	22	is	be	AUX
ajm-1766	32	23	for	for	ADP
ajm-1766	32	24	single	single	ADJ
ajm-1766	32	25	coverage	coverage	NOUN
ajm-1766	32	26	and	and	CCONJ
ajm-1766	32	27	$	$	SYM
ajm-1766	32	28	6,750	6,750	NUM
ajm-1766	32	29	if	if	SCONJ
ajm-1766	32	30	the	the	DET
ajm-1766	32	31	health	health	NOUN
ajm-1766	32	32	plan	plan	NOUN
ajm-1766	32	33	is	be	AUX
ajm-1766	32	34	for	for	ADP
ajm-1766	32	35	family	family	NOUN
ajm-1766	32	36	coverage	coverage	NOUN
ajm-1766	32	37	(	(	PUNCT
ajm-1766	32	38	irs	irs	PROPN
ajm-1766	32	39	,	,	PUNCT
ajm-1766	32	40	2016c	2016c	NUM
ajm-1766	32	41	)	)	PUNCT
ajm-1766	32	42	.	.	PUNCT
ajm-1766	33	1	an	an	DET
ajm-1766	33	2	additional	additional	ADJ
ajm-1766	33	3	contribution	contribution	NOUN
ajm-1766	33	4	of	of	ADP
ajm-1766	33	5	$	$	SYM
ajm-1766	33	6	1,000	1,000	NUM
ajm-1766	33	7	is	be	AUX
ajm-1766	33	8	allowed	allow	VERB
ajm-1766	33	9	in	in	ADP
ajm-1766	33	10	2017	2017	NUM
ajm-1766	33	11	for	for	ADP
ajm-1766	33	12	those	those	PRON
ajm-1766	33	13	who	who	PRON
ajm-1766	33	14	are	be	AUX
ajm-1766	33	15	at	at	ADP
ajm-1766	33	16	least	least	ADV
ajm-1766	33	17	55	55	NUM
ajm-1766	33	18	years	year	NOUN
ajm-1766	33	19	old	old	ADJ
ajm-1766	33	20	.	.	PUNCT
ajm-1766	34	1	although	although	SCONJ
ajm-1766	34	2	contributions	contribution	NOUN
ajm-1766	34	3	to	to	ADP
ajm-1766	34	4	a	a	DET
ajm-1766	34	5	health	health	NOUN
ajm-1766	34	6	savings	saving	NOUN
ajm-1766	34	7	account	account	NOUN
ajm-1766	34	8	can	can	AUX
ajm-1766	34	9	only	only	ADV
ajm-1766	34	10	be	be	AUX
ajm-1766	34	11	made	make	VERB
ajm-1766	34	12	while	while	SCONJ
ajm-1766	34	13	an	an	DET
ajm-1766	34	14	individual	individual	NOUN
ajm-1766	34	15	is	be	AUX
ajm-1766	34	16	covered	cover	VERB
ajm-1766	34	17	under	under	ADP
ajm-1766	34	18	a	a	DET
ajm-1766	34	19	qualifying	qualify	VERB
ajm-1766	34	20	high	high	ADJ
ajm-1766	34	21	deductible	deductible	ADJ
ajm-1766	34	22	health	health	NOUN
ajm-1766	34	23	plan	plan	NOUN
ajm-1766	34	24	,	,	PUNCT
ajm-1766	34	25	the	the	DET
ajm-1766	34	26	amounts	amount	NOUN
ajm-1766	34	27	accumulated	accumulate	VERB
ajm-1766	34	28	in	in	ADP
ajm-1766	34	29	that	that	DET
ajm-1766	34	30	account	account	NOUN
ajm-1766	34	31	do	do	AUX
ajm-1766	34	32	not	not	PART
ajm-1766	34	33	have	have	VERB
ajm-1766	34	34	to	to	PART
ajm-1766	34	35	be	be	AUX
ajm-1766	34	36	spent	spend	VERB
ajm-1766	34	37	in	in	ADP
ajm-1766	34	38	the	the	DET
ajm-1766	34	39	same	same	ADJ
ajm-1766	34	40	year	year	NOUN
ajm-1766	34	41	when	when	SCONJ
ajm-1766	34	42	they	they	PRON
ajm-1766	34	43	are	be	AUX
ajm-1766	34	44	contributed	contribute	VERB
ajm-1766	34	45	.	.	PUNCT
ajm-1766	35	1	they	they	PRON
ajm-1766	35	2	can	can	AUX
ajm-1766	35	3	be	be	AUX
ajm-1766	35	4	spent	spend	VERB
ajm-1766	35	5	for	for	ADP
ajm-1766	35	6	current	current	ADJ
ajm-1766	35	7	medical	medical	ADJ
ajm-1766	35	8	expenses	expense	NOUN
ajm-1766	35	9	or	or	CCONJ
ajm-1766	35	10	for	for	ADP
ajm-1766	35	11	future	future	ADJ
ajm-1766	35	12	medical	medical	ADJ
ajm-1766	35	13	expenses	expense	NOUN
ajm-1766	35	14	,	,	PUNCT
ajm-1766	35	15	even	even	ADV
ajm-1766	35	16	those	those	PRON
ajm-1766	35	17	incurred	incur	VERB
ajm-1766	35	18	after	after	SCONJ
ajm-1766	35	19	the	the	DET
ajm-1766	35	20	individual	individual	NOUN
ajm-1766	35	21	is	be	AUX
ajm-1766	35	22	no	no	ADV
ajm-1766	35	23	longer	long	ADV
ajm-1766	35	24	insured	insure	VERB
ajm-1766	35	25	under	under	ADP
ajm-1766	35	26	a	a	DET
ajm-1766	35	27	high	high	ADJ
ajm-1766	35	28	deductible	deductible	ADJ
ajm-1766	35	29	health	health	NOUN
ajm-1766	35	30	plan	plan	NOUN
ajm-1766	35	31	.	.	PUNCT
ajm-1766	36	1	if	if	SCONJ
ajm-1766	36	2	an	an	DET
ajm-1766	36	3	individual	individual	NOUN
ajm-1766	36	4	incurs	incur	VERB
ajm-1766	36	5	medical	medical	ADJ
ajm-1766	36	6	costs	cost	NOUN
ajm-1766	36	7	while	while	SCONJ
ajm-1766	36	8	insured	insure	VERB
ajm-1766	36	9	under	under	ADP
ajm-1766	36	10	the	the	DET
ajm-1766	36	11	high	high	ADJ
ajm-1766	36	12	deductible	deductible	ADJ
ajm-1766	36	13	health	health	NOUN
ajm-1766	36	14	plan	plan	NOUN
ajm-1766	36	15	,	,	PUNCT
ajm-1766	36	16	he	he	PRON
ajm-1766	36	17	/	/	SYM
ajm-1766	36	18	she	she	PRON
ajm-1766	36	19	can	can	AUX
ajm-1766	36	20	choose	choose	VERB
ajm-1766	36	21	to	to	PART
ajm-1766	36	22	pay	pay	VERB
ajm-1766	36	23	for	for	ADP
ajm-1766	36	24	those	those	DET
ajm-1766	36	25	costs	cost	NOUN
ajm-1766	36	26	outside	outside	ADP
ajm-1766	36	27	of	of	ADP
ajm-1766	36	28	the	the	DET
ajm-1766	36	29	health	health	NOUN
ajm-1766	36	30	savings	saving	NOUN
ajm-1766	36	31	account	account	NOUN
ajm-1766	36	32	and	and	CCONJ
ajm-1766	36	33	claim	claim	VERB
ajm-1766	36	34	a	a	DET
ajm-1766	36	35	reimbursement	reimbursement	NOUN
ajm-1766	36	36	for	for	ADP
ajm-1766	36	37	those	those	DET
ajm-1766	36	38	expenses	expense	NOUN
ajm-1766	36	39	from	from	ADP
ajm-1766	36	40	the	the	DET
ajm-1766	36	41	health	health	NOUN
ajm-1766	36	42	savings	saving	NOUN
ajm-1766	36	43	account	account	VERB
ajm-1766	36	44	many	many	ADJ
ajm-1766	36	45	years	year	NOUN
ajm-1766	36	46	in	in	ADP
ajm-1766	36	47	the	the	DET
ajm-1766	36	48	future	future	NOUN
ajm-1766	36	49	.	.	PUNCT
ajm-1766	37	1	of	of	ADP
ajm-1766	37	2	course	course	NOUN
ajm-1766	37	3	,	,	PUNCT
ajm-1766	37	4	that	that	PRON
ajm-1766	37	5	would	would	AUX
ajm-1766	37	6	require	require	VERB
ajm-1766	37	7	more	more	ADJ
ajm-1766	37	8	money	money	NOUN
ajm-1766	37	9	now	now	ADV
ajm-1766	37	10	�	�	VERB
ajm-1766	37	11	enough	enough	ADJ
ajm-1766	37	12	to	to	PART
ajm-1766	37	13	pay	pay	VERB
ajm-1766	37	14	for	for	ADP
ajm-1766	37	15	current	current	ADJ
ajm-1766	37	16	medical	medical	ADJ
ajm-1766	37	17	costs	cost	NOUN
ajm-1766	37	18	as	as	ADV
ajm-1766	37	19	well	well	ADV
ajm-1766	37	20	as	as	ADP
ajm-1766	37	21	the	the	DET
ajm-1766	37	22	contributions	contribution	NOUN
ajm-1766	37	23	to	to	ADP
ajm-1766	37	24	the	the	DET
ajm-1766	37	25	health	health	NOUN
ajm-1766	37	26	savings	savings	PROPN
ajm-1766	37	27	account	account	PROPN
ajm-1766	37	28	�	�	PROPN
ajm-1766	37	29	but	but	CCONJ
ajm-1766	37	30	would	would	AUX
ajm-1766	37	31	potentially	potentially	ADV
ajm-1766	37	32	allow	allow	VERB
ajm-1766	37	33	for	for	SCONJ
ajm-1766	37	34	more	more	ADJ
ajm-1766	37	35	tax	tax	NOUN
ajm-1766	37	36	-	-	PUNCT
ajm-1766	37	37	free	free	ADJ
ajm-1766	37	38	earnings	earning	NOUN
ajm-1766	37	39	to	to	PART
ajm-1766	37	40	be	be	AUX
ajm-1766	37	41	withdrawn	withdraw	VERB
ajm-1766	37	42	from	from	ADP
ajm-1766	37	43	the	the	DET
ajm-1766	37	44	account	account	NOUN
ajm-1766	37	45	in	in	ADP
ajm-1766	37	46	the	the	DET
ajm-1766	37	47	future	future	NOUN
ajm-1766	37	48	.	.	PUNCT
ajm-1766	38	1	if	if	SCONJ
ajm-1766	38	2	amounts	amount	NOUN
ajm-1766	38	3	are	be	AUX
ajm-1766	38	4	withdrawn	withdraw	VERB
ajm-1766	38	5	from	from	ADP
ajm-1766	38	6	a	a	DET
ajm-1766	38	7	health	health	NOUN
ajm-1766	38	8	savings	saving	NOUN
ajm-1766	38	9	account	account	NOUN
ajm-1766	38	10	for	for	ADP
ajm-1766	38	11	non	non	ADJ
ajm-1766	38	12	-	-	ADJ
ajm-1766	38	13	qualified	qualified	ADJ
ajm-1766	38	14	expenses	expense	NOUN
ajm-1766	38	15	,	,	PUNCT
ajm-1766	38	16	they	they	PRON
ajm-1766	38	17	are	be	AUX
ajm-1766	38	18	subject	subject	ADJ
ajm-1766	38	19	to	to	ADP
ajm-1766	38	20	federal	federal	ADJ
ajm-1766	38	21	income	income	NOUN
ajm-1766	38	22	taxes	taxis	NOUN
ajm-1766	38	23	.	.	PUNCT
ajm-1766	39	1	if	if	SCONJ
ajm-1766	39	2	these	these	DET
ajm-1766	39	3	non	non	ADJ
ajm-1766	39	4	-	-	ADJ
ajm-1766	39	5	qualified	qualified	ADJ
ajm-1766	39	6	expenses	expense	NOUN
ajm-1766	39	7	are	be	AUX
ajm-1766	39	8	withdrawn	withdraw	VERB
ajm-1766	39	9	before	before	SCONJ
ajm-1766	39	10	the	the	DET
ajm-1766	39	11	health	health	NOUN
ajm-1766	39	12	savings	saving	NOUN
ajm-1766	39	13	account	account	NOUN
ajm-1766	39	14	holder	holder	NOUN
ajm-1766	39	15	reaches	reach	VERB
ajm-1766	39	16	age	age	NOUN
ajm-1766	39	17	65	65	NUM
ajm-1766	39	18	,	,	PUNCT
ajm-1766	39	19	they	they	PRON
ajm-1766	39	20	are	be	AUX
ajm-1766	39	21	also	also	ADV
ajm-1766	39	22	subject	subject	ADJ
ajm-1766	39	23	to	to	ADP
ajm-1766	39	24	a	a	DET
ajm-1766	39	25	20	20	NUM
ajm-1766	39	26	percent	percent	NOUN
ajm-1766	39	27	penalty	penalty	NOUN
ajm-1766	39	28	(	(	PUNCT
ajm-1766	39	29	the	the	DET
ajm-1766	39	30	penalty	penalty	NOUN
ajm-1766	39	31	was	be	AUX
ajm-1766	39	32	10	10	NUM
ajm-1766	39	33	percent	percent	NOUN
ajm-1766	39	34	prior	prior	ADV
ajm-1766	39	35	to	to	ADP
ajm-1766	39	36	2011	2011	NUM
ajm-1766	39	37	)	)	PUNCT
ajm-1766	39	38	(	(	PUNCT
ajm-1766	39	39	p.l	p.l	PROPN
ajm-1766	39	40	.	.	PROPN
ajm-1766	39	41	108	108	NUM
ajm-1766	39	42	-	-	SYM
ajm-1766	39	43	173	173	NUM
ajm-1766	39	44	,	,	PUNCT
ajm-1766	39	45	p.l	p.l	PROPN
ajm-1766	39	46	.	.	NOUN
ajm-1766	39	47	111	111	NUM
ajm-1766	39	48	-	-	SYM
ajm-1766	39	49	148	148	NUM
ajm-1766	39	50	)	)	PUNCT
ajm-1766	39	51	.	.	PUNCT
ajm-1766	40	1	amounts	amount	NOUN
ajm-1766	40	2	withdrawn	withdraw	VERB
ajm-1766	40	3	from	from	ADP
ajm-1766	40	4	health	health	NOUN
ajm-1766	40	5	savings	saving	NOUN
ajm-1766	40	6	accounts	account	NOUN
ajm-1766	40	7	for	for	ADP
ajm-1766	40	8	qualified	qualified	ADJ
ajm-1766	40	9	medical	medical	ADJ
ajm-1766	40	10	expenses	expense	NOUN
ajm-1766	40	11	are	be	AUX
ajm-1766	40	12	not	not	PART
ajm-1766	40	13	subject	subject	ADJ
ajm-1766	40	14	to	to	ADP
ajm-1766	40	15	federal	federal	ADJ
ajm-1766	40	16	income	income	NOUN
ajm-1766	40	17	taxes	taxis	NOUN
ajm-1766	40	18	.	.	PUNCT
ajm-1766	41	1	�	�	PROPN
ajm-1766	41	2	qualified	qualify	VERB
ajm-1766	41	3	medical	medical	ADJ
ajm-1766	41	4	expenses	expense	NOUN
ajm-1766	41	5	are	be	AUX
ajm-1766	41	6	those	those	DET
ajm-1766	41	7	expenses	expense	NOUN
ajm-1766	41	8	that	that	PRON
ajm-1766	41	9	would	would	AUX
ajm-1766	41	10	generally	generally	ADV
ajm-1766	41	11	qualify	qualify	VERB
ajm-1766	41	12	for	for	ADP
ajm-1766	41	13	the	the	DET
ajm-1766	41	14	medical	medical	ADJ
ajm-1766	41	15	and	and	CCONJ
ajm-1766	41	16	dental	dental	ADJ
ajm-1766	41	17	expenses	expense	NOUN
ajm-1766	41	18	deduction	deduction	NOUN
ajm-1766	41	19	�	�	PROPN
ajm-1766	41	20	(	(	PUNCT
ajm-1766	41	21	irs	irs	PROPN
ajm-1766	41	22	,	,	PUNCT
ajm-1766	41	23	2016b	2016b	NUM
ajm-1766	41	24	,	,	PUNCT
ajm-1766	41	25	p.	p.	NOUN
ajm-1766	41	26	8)	8)	NUM
ajm-1766	41	27	.	.	PUNCT
ajm-1766	42	1	to	to	PART
ajm-1766	42	2	be	be	AUX
ajm-1766	42	3	a	a	DET
ajm-1766	42	4	qualified	qualified	ADJ
ajm-1766	42	5	medical	medical	ADJ
ajm-1766	42	6	expense	expense	NOUN
ajm-1766	42	7	with	with	ADP
ajm-1766	42	8	respect	respect	NOUN
ajm-1766	42	9	to	to	ADP
ajm-1766	42	10	a	a	DET
ajm-1766	42	11	health	health	NOUN
ajm-1766	42	12	savings	saving	NOUN
ajm-1766	42	13	account	account	NOUN
ajm-1766	42	14	for	for	ADP
ajm-1766	42	15	a	a	DET
ajm-1766	42	16	specific	specific	ADJ
ajm-1766	42	17	taxpayer	taxpayer	NOUN
ajm-1766	42	18	,	,	PUNCT
ajm-1766	42	19	the	the	DET
ajm-1766	42	20	expense	expense	NOUN
ajm-1766	42	21	must	must	AUX
ajm-1766	42	22	have	have	AUX
ajm-1766	42	23	been	be	AUX
ajm-1766	42	24	incurred	incur	VERB
ajm-1766	42	25	by	by	ADP
ajm-1766	42	26	(	(	PUNCT
ajm-1766	42	27	1	1	X
ajm-1766	42	28	)	)	PUNCT
ajm-1766	42	29	the	the	DET
ajm-1766	42	30	taxpayer	taxpayer	NOUN
ajm-1766	42	31	or	or	CCONJ
ajm-1766	42	32	the	the	DET
ajm-1766	42	33	taxpayer	taxpayer	PROPN
ajm-1766	42	34	�	�	PROPN
ajm-1766	42	35	s	s	PART
ajm-1766	42	36	spouse	spouse	NOUN
ajm-1766	42	37	,	,	PUNCT
ajm-1766	42	38	(	(	PUNCT
ajm-1766	42	39	2	2	X
ajm-1766	42	40	)	)	PUNCT
ajm-1766	42	41	a	a	DET
ajm-1766	42	42	dependent	dependent	NOUN
ajm-1766	42	43	claimed	claim	VERB
ajm-1766	42	44	on	on	ADP
ajm-1766	42	45	the	the	DET
ajm-1766	42	46	taxpayer	taxpayer	PROPN
ajm-1766	42	47	�	�	PROPN
ajm-1766	42	48	s	s	PART
ajm-1766	42	49	return	return	NOUN
ajm-1766	42	50	,	,	PUNCT
ajm-1766	42	51	or	or	CCONJ
ajm-1766	42	52	(	(	PUNCT
ajm-1766	42	53	3	3	X
ajm-1766	42	54	)	)	PUNCT
ajm-1766	42	55	a	a	DET
ajm-1766	42	56	person	person	NOUN
ajm-1766	42	57	the	the	DET
ajm-1766	42	58	taxpayer	taxpayer	NOUN
ajm-1766	42	59	could	could	AUX
ajm-1766	42	60	have	have	AUX
ajm-1766	42	61	claimed	claim	VERB
ajm-1766	42	62	as	as	ADP
ajm-1766	42	63	a	a	DET
ajm-1766	42	64	dependent	dependent	NOUN
ajm-1766	42	65	except	except	SCONJ
ajm-1766	42	66	that	that	SCONJ
ajm-1766	42	67	(	(	PUNCT
ajm-1766	42	68	a	a	X
ajm-1766	42	69	)	)	PUNCT
ajm-1766	42	70	the	the	DET
ajm-1766	42	71	person	person	NOUN
ajm-1766	42	72	filed	file	VERB
ajm-1766	42	73	a	a	DET
ajm-1766	42	74	joint	joint	ADJ
ajm-1766	42	75	return	return	NOUN
ajm-1766	42	76	,	,	PUNCT
ajm-1766	42	77	(	(	PUNCT
ajm-1766	42	78	b	b	X
ajm-1766	42	79	)	)	PUNCT
ajm-1766	42	80	the	the	DET
ajm-1766	42	81	person	person	NOUN
ajm-1766	42	82	had	have	VERB
ajm-1766	42	83	gross	gross	ADJ
ajm-1766	42	84	income	income	NOUN
ajm-1766	42	85	in	in	ADP
ajm-1766	42	86	excess	excess	NOUN
ajm-1766	42	87	of	of	ADP
ajm-1766	42	88	the	the	DET
ajm-1766	42	89	exemption	exemption	NOUN
ajm-1766	42	90	amount	amount	NOUN
ajm-1766	42	91	(	(	PUNCT
ajm-1766	42	92	$	$	SYM
ajm-1766	42	93	4,050	4,050	NUM
ajm-1766	42	94	for	for	ADP
ajm-1766	42	95	2016	2016	NUM
ajm-1766	42	96	)	)	PUNCT
ajm-1766	42	97	,	,	PUNCT
ajm-1766	42	98	or	or	CCONJ
ajm-1766	42	99	(	(	PUNCT
ajm-1766	42	100	c	c	X
ajm-1766	42	101	)	)	PUNCT
ajm-1766	42	102	the	the	DET
ajm-1766	42	103	taxpayer	taxpayer	NOUN
ajm-1766	42	104	(	(	PUNCT
ajm-1766	42	105	or	or	CCONJ
ajm-1766	42	106	spouse	spouse	NOUN
ajm-1766	42	107	if	if	SCONJ
ajm-1766	42	108	filing	file	VERB
ajm-1766	42	109	jointly	jointly	ADV
ajm-1766	42	110	)	)	PUNCT
ajm-1766	42	111	could	could	AUX
ajm-1766	42	112	be	be	AUX
ajm-1766	42	113	claimed	claim	VERB
ajm-1766	42	114	as	as	ADP
ajm-1766	42	115	a	a	DET
ajm-1766	42	116	dependent	dependent	ADJ
ajm-1766	42	117	on	on	ADP
ajm-1766	42	118	another	another	DET
ajm-1766	42	119	tax	tax	NOUN
ajm-1766	42	120	return	return	NOUN
ajm-1766	42	121	for	for	ADP
ajm-1766	42	122	the	the	DET
ajm-1766	42	123	tax	tax	NOUN
ajm-1766	42	124	year	year	NOUN
ajm-1766	42	125	(	(	PUNCT
ajm-1766	42	126	irs	irs	PROPN
ajm-1766	42	127	,	,	PUNCT
ajm-1766	42	128	2016b	2016b	NUM
ajm-1766	42	129	)	)	PUNCT
ajm-1766	42	130	.	.	PUNCT
ajm-1766	43	1	78	78	NUM
ajm-1766	43	2	american	american	ADJ
ajm-1766	43	3	journal	journal	NOUN
ajm-1766	43	4	of	of	ADP
ajm-1766	43	5	management	management	NOUN
ajm-1766	43	6	vol	vol	NOUN
ajm-1766	43	7	.	.	PUNCT
ajm-1766	44	1	17(1	17(1	NUM
ajm-1766	44	2	)	)	PUNCT
ajm-1766	44	3	2017	2017	NUM
ajm-1766	44	4	discussion	discussion	NOUN
ajm-1766	44	5	�	�	PROPN
ajm-1766	44	6	the	the	DET
ajm-1766	44	7	affordable	affordable	ADJ
ajm-1766	44	8	care	care	NOUN
ajm-1766	44	9	act	act	PROPN
ajm-1766	44	10	requires	require	VERB
ajm-1766	44	11	group	group	NOUN
ajm-1766	44	12	health	health	NOUN
ajm-1766	44	13	plans	plan	NOUN
ajm-1766	44	14	and	and	CCONJ
ajm-1766	44	15	health	health	NOUN
ajm-1766	44	16	insurance	insurance	NOUN
ajm-1766	44	17	issuers	issuer	NOUN
ajm-1766	44	18	that	that	PRON
ajm-1766	44	19	provide	provide	VERB
ajm-1766	44	20	dependent	dependent	ADJ
ajm-1766	44	21	coverage	coverage	NOUN
ajm-1766	44	22	of	of	ADP
ajm-1766	44	23	children	child	NOUN
ajm-1766	44	24	to	to	PART
ajm-1766	44	25	continue	continue	VERB
ajm-1766	44	26	to	to	PART
ajm-1766	44	27	make	make	VERB
ajm-1766	44	28	such	such	ADJ
ajm-1766	44	29	coverage	coverage	NOUN
ajm-1766	44	30	available	available	ADJ
ajm-1766	44	31	for	for	ADP
ajm-1766	44	32	an	an	DET
ajm-1766	44	33	adult	adult	NOUN
ajm-1766	44	34	child	child	NOUN
ajm-1766	44	35	until	until	ADP
ajm-1766	44	36	age	age	NOUN
ajm-1766	44	37	26	26	NUM
ajm-1766	44	38	�	�	PROPN
ajm-1766	44	39	(	(	PUNCT
ajm-1766	44	40	irs	irs	PROPN
ajm-1766	44	41	,	,	PUNCT
ajm-1766	44	42	2010	2010	NUM
ajm-1766	44	43	)	)	PUNCT
ajm-1766	44	44	.	.	PUNCT
ajm-1766	45	1	the	the	DET
ajm-1766	45	2	affordable	affordable	ADJ
ajm-1766	45	3	care	care	NOUN
ajm-1766	45	4	act	act	NOUN
ajm-1766	45	5	also	also	ADV
ajm-1766	45	6	makes	make	VERB
ajm-1766	45	7	changes	change	NOUN
ajm-1766	45	8	to	to	ADP
ajm-1766	45	9	some	some	DET
ajm-1766	45	10	sections	section	NOUN
ajm-1766	45	11	of	of	ADP
ajm-1766	45	12	the	the	DET
ajm-1766	45	13	tax	tax	NOUN
ajm-1766	45	14	code	code	NOUN
ajm-1766	45	15	.	.	PUNCT
ajm-1766	46	1	these	these	DET
ajm-1766	46	2	changes	change	NOUN
ajm-1766	46	3	provide	provide	VERB
ajm-1766	46	4	an	an	DET
ajm-1766	46	5	exclusion	exclusion	NOUN
ajm-1766	46	6	from	from	ADP
ajm-1766	46	7	taxpayers	taxpayer	NOUN
ajm-1766	46	8	�	�	PROPN
ajm-1766	46	9	income	income	NOUN
ajm-1766	46	10	for	for	ADP
ajm-1766	46	11	employer	employer	NOUN
ajm-1766	46	12	payments	payment	NOUN
ajm-1766	46	13	related	relate	VERB
ajm-1766	46	14	to	to	ADP
ajm-1766	46	15	insurance	insurance	NOUN
ajm-1766	46	16	plans	plan	NOUN
ajm-1766	46	17	and	and	CCONJ
ajm-1766	46	18	medical	medical	ADJ
ajm-1766	46	19	costs	cost	NOUN
ajm-1766	46	20	for	for	ADP
ajm-1766	46	21	adult	adult	NOUN
ajm-1766	46	22	children	child	NOUN
ajm-1766	46	23	of	of	ADP
ajm-1766	46	24	the	the	DET
ajm-1766	46	25	taxpayer	taxpayer	NOUN
ajm-1766	46	26	who	who	PRON
ajm-1766	46	27	are	be	AUX
ajm-1766	46	28	not	not	PART
ajm-1766	46	29	yet	yet	ADV
ajm-1766	46	30	27	27	NUM
ajm-1766	46	31	but	but	CCONJ
ajm-1766	46	32	who	who	PRON
ajm-1766	46	33	may	may	AUX
ajm-1766	46	34	now	now	ADV
ajm-1766	46	35	be	be	AUX
ajm-1766	46	36	covered	cover	VERB
ajm-1766	46	37	under	under	ADP
ajm-1766	46	38	the	the	DET
ajm-1766	46	39	group	group	NOUN
ajm-1766	46	40	health	health	NOUN
ajm-1766	46	41	plan	plan	NOUN
ajm-1766	46	42	of	of	ADP
ajm-1766	46	43	a	a	DET
ajm-1766	46	44	parent	parent	NOUN
ajm-1766	46	45	.	.	PUNCT
ajm-1766	47	1	the	the	DET
ajm-1766	47	2	internal	internal	ADJ
ajm-1766	47	3	revenue	revenue	NOUN
ajm-1766	47	4	service	service	NOUN
ajm-1766	47	5	also	also	ADV
ajm-1766	47	6	interpreted	interpret	VERB
ajm-1766	47	7	these	these	DET
ajm-1766	47	8	changes	change	NOUN
ajm-1766	47	9	to	to	PART
ajm-1766	47	10	apply	apply	VERB
ajm-1766	47	11	to	to	ADP
ajm-1766	47	12	health	health	NOUN
ajm-1766	47	13	flexible	flexible	ADJ
ajm-1766	47	14	spending	spending	NOUN
ajm-1766	47	15	arrangements	arrangement	NOUN
ajm-1766	47	16	(	(	PUNCT
ajm-1766	47	17	irs	irs	PROPN
ajm-1766	47	18	,	,	PUNCT
ajm-1766	47	19	2010	2010	NUM
ajm-1766	47	20	)	)	PUNCT
ajm-1766	47	21	.	.	PUNCT
ajm-1766	48	1	a	a	DET
ajm-1766	48	2	health	health	NOUN
ajm-1766	48	3	flexible	flexible	ADJ
ajm-1766	48	4	spending	spending	NOUN
ajm-1766	48	5	arrangement	arrangement	NOUN
ajm-1766	48	6	is	be	AUX
ajm-1766	48	7	a	a	DET
ajm-1766	48	8	tax	tax	NOUN
ajm-1766	48	9	-	-	PUNCT
ajm-1766	48	10	advantaged	advantaged	ADJ
ajm-1766	48	11	plan	plan	NOUN
ajm-1766	48	12	an	an	DET
ajm-1766	48	13	employer	employer	NOUN
ajm-1766	48	14	may	may	AUX
ajm-1766	48	15	offer	offer	VERB
ajm-1766	48	16	in	in	ADP
ajm-1766	48	17	conjunction	conjunction	NOUN
ajm-1766	48	18	with	with	ADP
ajm-1766	48	19	a	a	DET
ajm-1766	48	20	more	more	ADV
ajm-1766	48	21	traditional	traditional	ADJ
ajm-1766	48	22	health	health	NOUN
ajm-1766	48	23	plan	plan	NOUN
ajm-1766	48	24	.	.	PUNCT
ajm-1766	49	1	it	it	PRON
ajm-1766	49	2	is	be	AUX
ajm-1766	49	3	usually	usually	ADV
ajm-1766	49	4	funded	fund	VERB
ajm-1766	49	5	by	by	ADP
ajm-1766	49	6	employee	employee	NOUN
ajm-1766	49	7	contributions	contribution	NOUN
ajm-1766	49	8	on	on	ADP
ajm-1766	49	9	a	a	DET
ajm-1766	49	10	pretax	pretax	ADJ
ajm-1766	49	11	basis	basis	NOUN
ajm-1766	49	12	through	through	ADP
ajm-1766	49	13	a	a	DET
ajm-1766	49	14	salary	salary	NOUN
ajm-1766	49	15	reduction	reduction	NOUN
ajm-1766	49	16	agreement	agreement	NOUN
ajm-1766	49	17	between	between	ADP
ajm-1766	49	18	the	the	DET
ajm-1766	49	19	employee	employee	NOUN
ajm-1766	49	20	and	and	CCONJ
ajm-1766	49	21	the	the	DET
ajm-1766	49	22	employer	employer	NOUN
ajm-1766	49	23	.	.	PUNCT
ajm-1766	50	1	the	the	DET
ajm-1766	50	2	flexible	flexible	ADJ
ajm-1766	50	3	spending	spending	NOUN
ajm-1766	50	4	arrangement	arrangement	NOUN
ajm-1766	50	5	amount	amount	NOUN
ajm-1766	50	6	can	can	AUX
ajm-1766	50	7	then	then	ADV
ajm-1766	50	8	be	be	AUX
ajm-1766	50	9	used	use	VERB
ajm-1766	50	10	by	by	ADP
ajm-1766	50	11	the	the	DET
ajm-1766	50	12	employee	employee	NOUN
ajm-1766	50	13	to	to	PART
ajm-1766	50	14	pay	pay	VERB
ajm-1766	50	15	for	for	ADP
ajm-1766	50	16	deductibles	deductible	NOUN
ajm-1766	50	17	,	,	PUNCT
ajm-1766	50	18	co	co	NOUN
ajm-1766	50	19	-	-	NOUN
ajm-1766	50	20	payments	payment	NOUN
ajm-1766	50	21	,	,	PUNCT
ajm-1766	50	22	and	and	CCONJ
ajm-1766	50	23	coinsurance	coinsurance	NOUN
ajm-1766	50	24	under	under	ADP
ajm-1766	50	25	the	the	DET
ajm-1766	50	26	traditional	traditional	ADJ
ajm-1766	50	27	health	health	NOUN
ajm-1766	50	28	plan	plan	NOUN
ajm-1766	50	29	.	.	PUNCT
ajm-1766	51	1	the	the	DET
ajm-1766	51	2	irs	irs	PROPN
ajm-1766	51	3	interpretation	interpretation	NOUN
ajm-1766	51	4	of	of	ADP
ajm-1766	51	5	the	the	DET
ajm-1766	51	6	affordable	affordable	ADJ
ajm-1766	51	7	care	care	NOUN
ajm-1766	51	8	act	act	PROPN
ajm-1766	51	9	changes	change	NOUN
ajm-1766	51	10	means	mean	VERB
ajm-1766	51	11	money	money	NOUN
ajm-1766	51	12	from	from	ADP
ajm-1766	51	13	a	a	DET
ajm-1766	51	14	health	health	NOUN
ajm-1766	51	15	flexible	flexible	ADJ
ajm-1766	51	16	spending	spending	NOUN
ajm-1766	51	17	arrangement	arrangement	NOUN
ajm-1766	51	18	can	can	AUX
ajm-1766	51	19	be	be	AUX
ajm-1766	51	20	used	use	VERB
ajm-1766	51	21	for	for	ADP
ajm-1766	51	22	medical	medical	ADJ
ajm-1766	51	23	expenses	expense	NOUN
ajm-1766	51	24	for	for	ADP
ajm-1766	51	25	a	a	DET
ajm-1766	51	26	taxpayer	taxpayer	NOUN
ajm-1766	51	27	�	�	PROPN
ajm-1766	51	28	s	s	PART
ajm-1766	51	29	child	child	NOUN
ajm-1766	51	30	who	who	PRON
ajm-1766	51	31	is	be	AUX
ajm-1766	51	32	not	not	PART
ajm-1766	51	33	yet	yet	ADV
ajm-1766	51	34	27	27	NUM
ajm-1766	51	35	even	even	ADV
ajm-1766	51	36	if	if	SCONJ
ajm-1766	51	37	he	he	PRON
ajm-1766	51	38	/	/	PUNCT
ajm-1766	51	39	she	she	PRON
ajm-1766	51	40	is	be	AUX
ajm-1766	51	41	not	not	PART
ajm-1766	51	42	a	a	DET
ajm-1766	51	43	tax	tax	NOUN
ajm-1766	51	44	dependent	dependent	ADJ
ajm-1766	51	45	.	.	PUNCT
ajm-1766	52	1	however	however	ADV
ajm-1766	52	2	,	,	PUNCT
ajm-1766	52	3	no	no	DET
ajm-1766	52	4	such	such	ADJ
ajm-1766	52	5	change	change	NOUN
ajm-1766	52	6	or	or	CCONJ
ajm-1766	52	7	interpretation	interpretation	NOUN
ajm-1766	52	8	was	be	AUX
ajm-1766	52	9	made	make	VERB
ajm-1766	52	10	with	with	ADP
ajm-1766	52	11	respect	respect	NOUN
ajm-1766	52	12	to	to	ADP
ajm-1766	52	13	health	health	NOUN
ajm-1766	52	14	savings	saving	NOUN
ajm-1766	52	15	accounts	account	NOUN
ajm-1766	52	16	.	.	PUNCT
ajm-1766	53	1	many	many	ADJ
ajm-1766	53	2	taxpayers	taxpayer	NOUN
ajm-1766	53	3	who	who	PRON
ajm-1766	53	4	are	be	AUX
ajm-1766	53	5	now	now	ADV
ajm-1766	53	6	choosing	choose	VERB
ajm-1766	53	7	or	or	CCONJ
ajm-1766	53	8	contemplating	contemplate	VERB
ajm-1766	53	9	high	high	ADJ
ajm-1766	53	10	deductible	deductible	ADJ
ajm-1766	53	11	health	health	NOUN
ajm-1766	53	12	plans	plan	NOUN
ajm-1766	53	13	,	,	PUNCT
ajm-1766	53	14	potentially	potentially	ADV
ajm-1766	53	15	with	with	ADP
ajm-1766	53	16	an	an	DET
ajm-1766	53	17	associated	associated	ADJ
ajm-1766	53	18	health	health	NOUN
ajm-1766	53	19	savings	saving	NOUN
ajm-1766	53	20	account	account	NOUN
ajm-1766	53	21	,	,	PUNCT
ajm-1766	53	22	have	have	VERB
ajm-1766	53	23	children	child	NOUN
ajm-1766	53	24	who	who	PRON
ajm-1766	53	25	are	be	AUX
ajm-1766	53	26	not	not	PART
ajm-1766	53	27	yet	yet	ADV
ajm-1766	53	28	26	26	NUM
ajm-1766	53	29	years	year	NOUN
ajm-1766	53	30	of	of	ADP
ajm-1766	53	31	age	age	NOUN
ajm-1766	53	32	but	but	CCONJ
ajm-1766	53	33	who	who	PRON
ajm-1766	53	34	also	also	ADV
ajm-1766	53	35	do	do	AUX
ajm-1766	53	36	not	not	PART
ajm-1766	53	37	qualify	qualify	VERB
ajm-1766	53	38	as	as	ADP
ajm-1766	53	39	tax	tax	NOUN
ajm-1766	53	40	dependents	dependent	NOUN
ajm-1766	53	41	(	(	PUNCT
ajm-1766	53	42	or	or	CCONJ
ajm-1766	53	43	as	as	ADP
ajm-1766	53	44	those	those	PRON
ajm-1766	53	45	who	who	PRON
ajm-1766	53	46	would	would	AUX
ajm-1766	53	47	have	have	AUX
ajm-1766	53	48	been	be	AUX
ajm-1766	53	49	tax	tax	NOUN
ajm-1766	53	50	dependents	dependent	NOUN
ajm-1766	53	51	but	but	CCONJ
ajm-1766	53	52	for	for	ADP
ajm-1766	53	53	the	the	DET
ajm-1766	53	54	exceptions	exception	NOUN
ajm-1766	53	55	listed	list	VERB
ajm-1766	53	56	above	above	ADV
ajm-1766	53	57	for	for	ADP
ajm-1766	53	58	a	a	DET
ajm-1766	53	59	health	health	NOUN
ajm-1766	53	60	savings	saving	NOUN
ajm-1766	53	61	account	account	NOUN
ajm-1766	53	62	reimbursement	reimbursement	NOUN
ajm-1766	53	63	)	)	PUNCT
ajm-1766	53	64	.	.	PUNCT
ajm-1766	54	1	this	this	PRON
ajm-1766	54	2	means	mean	VERB
ajm-1766	54	3	that	that	SCONJ
ajm-1766	54	4	the	the	DET
ajm-1766	54	5	medical	medical	ADJ
ajm-1766	54	6	costs	cost	NOUN
ajm-1766	54	7	paid	pay	VERB
ajm-1766	54	8	through	through	ADP
ajm-1766	54	9	a	a	DET
ajm-1766	54	10	high	high	ADJ
ajm-1766	54	11	deductible	deductible	ADJ
ajm-1766	54	12	plan	plan	NOUN
ajm-1766	54	13	for	for	ADP
ajm-1766	54	14	these	these	DET
ajm-1766	54	15	adult	adult	NOUN
ajm-1766	54	16	children	child	NOUN
ajm-1766	54	17	who	who	PRON
ajm-1766	54	18	are	be	AUX
ajm-1766	54	19	not	not	PART
ajm-1766	54	20	tax	tax	NOUN
ajm-1766	54	21	dependents	dependent	NOUN
ajm-1766	54	22	can	can	AUX
ajm-1766	54	23	not	not	PART
ajm-1766	54	24	be	be	AUX
ajm-1766	54	25	reimbursed	reimburse	VERB
ajm-1766	54	26	through	through	ADP
ajm-1766	54	27	the	the	DET
ajm-1766	54	28	health	health	NOUN
ajm-1766	54	29	savings	saving	NOUN
ajm-1766	54	30	account	account	NOUN
ajm-1766	54	31	.	.	PUNCT
ajm-1766	55	1	to	to	PART
ajm-1766	55	2	be	be	AUX
ajm-1766	55	3	a	a	DET
ajm-1766	55	4	tax	tax	NOUN
ajm-1766	55	5	dependent	dependent	ADJ
ajm-1766	55	6	,	,	PUNCT
ajm-1766	55	7	an	an	DET
ajm-1766	55	8	individual	individual	NOUN
ajm-1766	55	9	has	have	VERB
ajm-1766	55	10	to	to	PART
ajm-1766	55	11	meet	meet	VERB
ajm-1766	55	12	the	the	DET
ajm-1766	55	13	tax	tax	NOUN
ajm-1766	55	14	code	code	NOUN
ajm-1766	55	15	requirements	requirement	NOUN
ajm-1766	55	16	as	as	ADP
ajm-1766	55	17	(	(	PUNCT
ajm-1766	55	18	1	1	X
ajm-1766	55	19	)	)	PUNCT
ajm-1766	55	20	a	a	DET
ajm-1766	55	21	qualifying	qualify	VERB
ajm-1766	55	22	child	child	NOUN
ajm-1766	55	23	,	,	PUNCT
ajm-1766	55	24	or	or	CCONJ
ajm-1766	55	25	(	(	PUNCT
ajm-1766	55	26	2	2	X
ajm-1766	55	27	)	)	PUNCT
ajm-1766	55	28	a	a	DET
ajm-1766	55	29	qualifying	qualifying	NOUN
ajm-1766	55	30	relative	relative	NOUN
ajm-1766	55	31	(	(	PUNCT
ajm-1766	55	32	irc	irc	PROPN
ajm-1766	55	33	,	,	PUNCT
ajm-1766	55	34	section	section	NOUN
ajm-1766	55	35	152	152	NUM
ajm-1766	55	36	)	)	PUNCT
ajm-1766	55	37	.	.	PUNCT
ajm-1766	56	1	to	to	PART
ajm-1766	56	2	be	be	AUX
ajm-1766	56	3	a	a	DET
ajm-1766	56	4	tax	tax	NOUN
ajm-1766	56	5	dependent	dependent	ADJ
ajm-1766	56	6	as	as	ADP
ajm-1766	56	7	a	a	DET
ajm-1766	56	8	qualifying	qualifying	NOUN
ajm-1766	56	9	child	child	NOUN
ajm-1766	56	10	,	,	PUNCT
ajm-1766	56	11	several	several	ADJ
ajm-1766	56	12	requirements	requirement	NOUN
ajm-1766	56	13	must	must	AUX
ajm-1766	56	14	be	be	AUX
ajm-1766	56	15	met	meet	VERB
ajm-1766	56	16	:	:	PUNCT
ajm-1766	56	17	(	(	PUNCT
ajm-1766	56	18	1	1	X
ajm-1766	56	19	)	)	PUNCT
ajm-1766	56	20	the	the	DET
ajm-1766	56	21	individual	individual	NOUN
ajm-1766	56	22	must	must	AUX
ajm-1766	56	23	be	be	AUX
ajm-1766	56	24	a	a	DET
ajm-1766	56	25	child	child	NOUN
ajm-1766	56	26	who	who	PRON
ajm-1766	56	27	has	have	VERB
ajm-1766	56	28	a	a	DET
ajm-1766	56	29	specifically	specifically	ADV
ajm-1766	56	30	defined	define	VERB
ajm-1766	56	31	relationship	relationship	NOUN
ajm-1766	56	32	to	to	ADP
ajm-1766	56	33	the	the	DET
ajm-1766	56	34	taxpayer	taxpayer	NOUN
ajm-1766	56	35	,	,	PUNCT
ajm-1766	56	36	(	(	PUNCT
ajm-1766	56	37	2	2	X
ajm-1766	56	38	)	)	PUNCT
ajm-1766	56	39	the	the	DET
ajm-1766	56	40	individual	individual	NOUN
ajm-1766	56	41	must	must	AUX
ajm-1766	56	42	be	be	AUX
ajm-1766	56	43	under	under	ADP
ajm-1766	56	44	age	age	NOUN
ajm-1766	56	45	19	19	NUM
ajm-1766	56	46	and	and	CCONJ
ajm-1766	56	47	younger	young	ADJ
ajm-1766	56	48	than	than	ADP
ajm-1766	56	49	the	the	DET
ajm-1766	56	50	taxpayer(s	taxpayer(s	NOUN
ajm-1766	56	51	)	)	PUNCT
ajm-1766	56	52	or	or	CCONJ
ajm-1766	56	53	under	under	ADP
ajm-1766	56	54	age	age	NOUN
ajm-1766	56	55	24	24	NUM
ajm-1766	56	56	if	if	SCONJ
ajm-1766	56	57	a	a	DET
ajm-1766	56	58	student	student	NOUN
ajm-1766	56	59	and	and	CCONJ
ajm-1766	56	60	younger	young	ADJ
ajm-1766	56	61	than	than	ADP
ajm-1766	56	62	the	the	DET
ajm-1766	56	63	taxpayer(s	taxpayer(s	NOUN
ajm-1766	56	64	)	)	PUNCT
ajm-1766	56	65	or	or	CCONJ
ajm-1766	56	66	permanently	permanently	ADV
ajm-1766	56	67	and	and	CCONJ
ajm-1766	56	68	totally	totally	ADV
ajm-1766	56	69	disabled	disabled	ADJ
ajm-1766	56	70	,	,	PUNCT
ajm-1766	56	71	(	(	PUNCT
ajm-1766	56	72	3	3	X
ajm-1766	56	73	)	)	PUNCT
ajm-1766	56	74	the	the	DET
ajm-1766	56	75	individual	individual	NOUN
ajm-1766	56	76	must	must	AUX
ajm-1766	56	77	not	not	PART
ajm-1766	56	78	have	have	AUX
ajm-1766	56	79	provided	provide	VERB
ajm-1766	56	80	over	over	ADP
ajm-1766	56	81	half	half	NOUN
ajm-1766	56	82	of	of	ADP
ajm-1766	56	83	his	his	PRON
ajm-1766	56	84	or	or	CCONJ
ajm-1766	56	85	her	her	PRON
ajm-1766	56	86	own	own	ADJ
ajm-1766	56	87	support	support	NOUN
ajm-1766	56	88	,	,	PUNCT
ajm-1766	56	89	(	(	PUNCT
ajm-1766	56	90	4	4	X
ajm-1766	56	91	)	)	PUNCT
ajm-1766	56	92	the	the	DET
ajm-1766	56	93	individual	individual	NOUN
ajm-1766	56	94	must	must	AUX
ajm-1766	56	95	not	not	PART
ajm-1766	56	96	be	be	AUX
ajm-1766	56	97	filing	file	VERB
ajm-1766	56	98	a	a	DET
ajm-1766	56	99	joint	joint	ADJ
ajm-1766	56	100	return	return	NOUN
ajm-1766	56	101	or	or	CCONJ
ajm-1766	56	102	only	only	ADV
ajm-1766	56	103	doing	do	VERB
ajm-1766	56	104	so	so	ADV
ajm-1766	56	105	to	to	PART
ajm-1766	56	106	claim	claim	VERB
ajm-1766	56	107	a	a	DET
ajm-1766	56	108	refund	refund	NOUN
ajm-1766	56	109	of	of	ADP
ajm-1766	56	110	withheld	withhold	VERB
ajm-1766	56	111	or	or	CCONJ
ajm-1766	56	112	estimated	estimate	VERB
ajm-1766	56	113	tax	tax	NOUN
ajm-1766	56	114	payments	payment	NOUN
ajm-1766	56	115	,	,	PUNCT
ajm-1766	56	116	(	(	PUNCT
ajm-1766	56	117	5	5	X
ajm-1766	56	118	)	)	PUNCT
ajm-1766	56	119	the	the	DET
ajm-1766	56	120	individual	individual	NOUN
ajm-1766	56	121	must	must	AUX
ajm-1766	56	122	have	have	AUX
ajm-1766	56	123	lived	live	VERB
ajm-1766	56	124	with	with	ADP
ajm-1766	56	125	the	the	DET
ajm-1766	56	126	taxpayer	taxpayer	NOUN
ajm-1766	56	127	for	for	ADP
ajm-1766	56	128	more	more	ADJ
ajm-1766	56	129	than	than	ADP
ajm-1766	56	130	half	half	NOUN
ajm-1766	56	131	of	of	ADP
ajm-1766	56	132	the	the	DET
ajm-1766	56	133	tax	tax	NOUN
ajm-1766	56	134	year	year	NOUN
ajm-1766	56	135	,	,	PUNCT
ajm-1766	56	136	(	(	PUNCT
ajm-1766	56	137	6	6	X
ajm-1766	56	138	)	)	PUNCT
ajm-1766	56	139	the	the	DET
ajm-1766	56	140	individual	individual	NOUN
ajm-1766	56	141	must	must	AUX
ajm-1766	56	142	be	be	AUX
ajm-1766	56	143	a	a	DET
ajm-1766	56	144	u.s	u.s	PROPN
ajm-1766	56	145	.	.	PROPN
ajm-1766	56	146	citizen	citizen	PROPN
ajm-1766	56	147	,	,	PUNCT
ajm-1766	56	148	a	a	DET
ajm-1766	56	149	u.s	u.s	PROPN
ajm-1766	56	150	.	.	PROPN
ajm-1766	56	151	national	national	PROPN
ajm-1766	56	152	,	,	PUNCT
ajm-1766	56	153	a	a	DET
ajm-1766	56	154	u.s	u.s	PROPN
ajm-1766	56	155	.	.	PROPN
ajm-1766	56	156	resident	resident	NOUN
ajm-1766	56	157	,	,	PUNCT
ajm-1766	56	158	or	or	CCONJ
ajm-1766	56	159	a	a	DET
ajm-1766	56	160	resident	resident	NOUN
ajm-1766	56	161	of	of	ADP
ajm-1766	56	162	canada	canada	PROPN
ajm-1766	56	163	or	or	CCONJ
ajm-1766	56	164	mexico	mexico	PROPN
ajm-1766	56	165	,	,	PUNCT
ajm-1766	56	166	and	and	CCONJ
ajm-1766	56	167	(	(	PUNCT
ajm-1766	56	168	7	7	X
ajm-1766	56	169	)	)	PUNCT
ajm-1766	56	170	the	the	DET
ajm-1766	56	171	individual	individual	NOUN
ajm-1766	56	172	(	(	PUNCT
ajm-1766	56	173	or	or	CCONJ
ajm-1766	56	174	his	his	PRON
ajm-1766	56	175	/	/	SYM
ajm-1766	56	176	her	her	PRON
ajm-1766	56	177	spouse	spouse	NOUN
ajm-1766	56	178	if	if	SCONJ
ajm-1766	56	179	filing	file	VERB
ajm-1766	56	180	jointly	jointly	ADV
ajm-1766	56	181	)	)	PUNCT
ajm-1766	56	182	must	must	AUX
ajm-1766	56	183	not	not	PART
ajm-1766	56	184	be	be	AUX
ajm-1766	56	185	claimable	claimable	ADJ
ajm-1766	56	186	as	as	ADP
ajm-1766	56	187	a	a	DET
ajm-1766	56	188	dependent	dependent	ADJ
ajm-1766	56	189	on	on	ADP
ajm-1766	56	190	another	another	DET
ajm-1766	56	191	tax	tax	NOUN
ajm-1766	56	192	return	return	NOUN
ajm-1766	56	193	.	.	PUNCT
ajm-1766	57	1	to	to	PART
ajm-1766	57	2	be	be	AUX
ajm-1766	57	3	a	a	DET
ajm-1766	57	4	tax	tax	NOUN
ajm-1766	57	5	dependent	dependent	ADJ
ajm-1766	57	6	as	as	ADP
ajm-1766	57	7	a	a	DET
ajm-1766	57	8	qualifying	qualifying	NOUN
ajm-1766	57	9	relative	relative	NOUN
ajm-1766	57	10	,	,	PUNCT
ajm-1766	57	11	several	several	ADJ
ajm-1766	57	12	requirements	requirement	NOUN
ajm-1766	57	13	must	must	AUX
ajm-1766	57	14	be	be	AUX
ajm-1766	57	15	met	meet	VERB
ajm-1766	57	16	:	:	PUNCT
ajm-1766	57	17	(	(	PUNCT
ajm-1766	57	18	1	1	X
ajm-1766	57	19	)	)	PUNCT
ajm-1766	57	20	the	the	DET
ajm-1766	57	21	individual	individual	NOUN
ajm-1766	57	22	must	must	AUX
ajm-1766	57	23	either	either	CCONJ
ajm-1766	57	24	have	have	VERB
ajm-1766	57	25	a	a	DET
ajm-1766	57	26	specific	specific	ADJ
ajm-1766	57	27	relationship	relationship	NOUN
ajm-1766	57	28	to	to	ADP
ajm-1766	57	29	the	the	DET
ajm-1766	57	30	taxpayer	taxpayer	NOUN
ajm-1766	57	31	(	(	PUNCT
ajm-1766	57	32	wider	wide	ADJ
ajm-1766	57	33	scope	scope	NOUN
ajm-1766	57	34	than	than	ADP
ajm-1766	57	35	for	for	ADP
ajm-1766	57	36	qualifying	qualify	VERB
ajm-1766	57	37	child	child	NOUN
ajm-1766	57	38	)	)	PUNCT
ajm-1766	57	39	or	or	CCONJ
ajm-1766	57	40	have	have	AUX
ajm-1766	57	41	lived	live	VERB
ajm-1766	57	42	with	with	ADP
ajm-1766	57	43	the	the	DET
ajm-1766	57	44	taxpayer	taxpayer	NOUN
ajm-1766	57	45	for	for	ADP
ajm-1766	57	46	the	the	DET
ajm-1766	57	47	entire	entire	ADJ
ajm-1766	57	48	year	year	NOUN
ajm-1766	57	49	(	(	PUNCT
ajm-1766	57	50	without	without	ADP
ajm-1766	57	51	violating	violate	VERB
ajm-1766	57	52	local	local	ADJ
ajm-1766	57	53	law	law	NOUN
ajm-1766	57	54	)	)	PUNCT
ajm-1766	57	55	,	,	PUNCT
ajm-1766	57	56	(	(	PUNCT
ajm-1766	57	57	2	2	X
ajm-1766	57	58	)	)	PUNCT
ajm-1766	57	59	the	the	DET
ajm-1766	57	60	individual	individual	NOUN
ajm-1766	57	61	must	must	AUX
ajm-1766	57	62	not	not	PART
ajm-1766	57	63	have	have	AUX
ajm-1766	57	64	been	be	AUX
ajm-1766	57	65	a	a	DET
ajm-1766	57	66	qualifying	qualify	VERB
ajm-1766	57	67	child	child	NOUN
ajm-1766	57	68	of	of	ADP
ajm-1766	57	69	any	any	DET
ajm-1766	57	70	taxpayer	taxpayer	NOUN
ajm-1766	57	71	,	,	PUNCT
ajm-1766	57	72	(	(	PUNCT
ajm-1766	57	73	3	3	X
ajm-1766	57	74	)	)	PUNCT
ajm-1766	57	75	the	the	DET
ajm-1766	57	76	individual	individual	NOUN
ajm-1766	57	77	must	must	AUX
ajm-1766	57	78	have	have	VERB
ajm-1766	57	79	gross	gross	ADJ
ajm-1766	57	80	income	income	NOUN
ajm-1766	57	81	less	less	ADJ
ajm-1766	57	82	than	than	ADP
ajm-1766	57	83	the	the	DET
ajm-1766	57	84	exemption	exemption	NOUN
ajm-1766	57	85	amount	amount	NOUN
ajm-1766	57	86	(	(	PUNCT
ajm-1766	57	87	$	$	SYM
ajm-1766	57	88	4,050	4,050	NUM
ajm-1766	57	89	in	in	ADP
ajm-1766	57	90	2016	2016	NUM
ajm-1766	57	91	)	)	PUNCT
ajm-1766	57	92	,	,	PUNCT
ajm-1766	57	93	(	(	PUNCT
ajm-1766	57	94	4	4	X
ajm-1766	57	95	)	)	PUNCT
ajm-1766	57	96	the	the	DET
ajm-1766	57	97	taxpayer	taxpayer	NOUN
ajm-1766	57	98	must	must	AUX
ajm-1766	57	99	have	have	AUX
ajm-1766	57	100	provided	provide	VERB
ajm-1766	57	101	over	over	ADP
ajm-1766	57	102	half	half	NOUN
ajm-1766	57	103	of	of	ADP
ajm-1766	57	104	the	the	DET
ajm-1766	57	105	support	support	NOUN
ajm-1766	57	106	of	of	ADP
ajm-1766	57	107	the	the	DET
ajm-1766	57	108	individual	individual	NOUN
ajm-1766	57	109	,	,	PUNCT
ajm-1766	57	110	(	(	PUNCT
ajm-1766	57	111	5	5	X
ajm-1766	57	112	)	)	PUNCT
ajm-1766	57	113	the	the	DET
ajm-1766	57	114	individual	individual	NOUN
ajm-1766	57	115	must	must	AUX
ajm-1766	57	116	be	be	AUX
ajm-1766	57	117	a	a	DET
ajm-1766	57	118	u.s	u.s	PROPN
ajm-1766	57	119	.	.	PROPN
ajm-1766	57	120	citizen	citizen	PROPN
ajm-1766	57	121	,	,	PUNCT
ajm-1766	57	122	a	a	DET
ajm-1766	57	123	u.s	u.s	PROPN
ajm-1766	57	124	.	.	PROPN
ajm-1766	57	125	national	national	PROPN
ajm-1766	57	126	,	,	PUNCT
ajm-1766	57	127	a	a	DET
ajm-1766	57	128	u.s	u.s	PROPN
ajm-1766	57	129	.	.	PROPN
ajm-1766	57	130	resident	resident	NOUN
ajm-1766	57	131	,	,	PUNCT
ajm-1766	57	132	or	or	CCONJ
ajm-1766	57	133	a	a	DET
ajm-1766	57	134	resident	resident	NOUN
ajm-1766	57	135	of	of	ADP
ajm-1766	57	136	canada	canada	PROPN
ajm-1766	57	137	or	or	CCONJ
ajm-1766	57	138	mexico	mexico	PROPN
ajm-1766	57	139	,	,	PUNCT
ajm-1766	57	140	and	and	CCONJ
ajm-1766	57	141	the	the	DET
ajm-1766	57	142	individual	individual	NOUN
ajm-1766	57	143	(	(	PUNCT
ajm-1766	57	144	or	or	CCONJ
ajm-1766	57	145	his	his	PRON
ajm-1766	57	146	/	/	SYM
ajm-1766	57	147	her	her	PRON
ajm-1766	57	148	spouse	spouse	NOUN
ajm-1766	57	149	if	if	SCONJ
ajm-1766	57	150	filing	file	VERB
ajm-1766	57	151	jointly	jointly	ADV
ajm-1766	57	152	)	)	PUNCT
ajm-1766	57	153	must	must	AUX
ajm-1766	57	154	not	not	PART
ajm-1766	57	155	be	be	AUX
ajm-1766	57	156	claimable	claimable	ADJ
ajm-1766	57	157	as	as	ADP
ajm-1766	57	158	a	a	DET
ajm-1766	57	159	dependent	dependent	ADJ
ajm-1766	57	160	on	on	ADP
ajm-1766	57	161	another	another	DET
ajm-1766	57	162	tax	tax	NOUN
ajm-1766	57	163	return	return	NOUN
ajm-1766	57	164	(	(	PUNCT
ajm-1766	57	165	irs	irs	PROPN
ajm-1766	57	166	,	,	PUNCT
ajm-1766	57	167	2016a	2016a	NUM
ajm-1766	57	168	)	)	PUNCT
ajm-1766	57	169	.	.	PUNCT
ajm-1766	58	1	as	as	SCONJ
ajm-1766	58	2	can	can	AUX
ajm-1766	58	3	be	be	AUX
ajm-1766	58	4	determined	determine	VERB
ajm-1766	58	5	by	by	ADP
ajm-1766	58	6	looking	look	VERB
ajm-1766	58	7	at	at	ADP
ajm-1766	58	8	the	the	DET
ajm-1766	58	9	requirements	requirement	NOUN
ajm-1766	58	10	above	above	ADV
ajm-1766	58	11	for	for	ADP
ajm-1766	58	12	a	a	DET
ajm-1766	58	13	tax	tax	NOUN
ajm-1766	58	14	dependent	dependent	ADJ
ajm-1766	58	15	,	,	PUNCT
ajm-1766	58	16	there	there	PRON
ajm-1766	58	17	are	be	VERB
ajm-1766	58	18	many	many	ADJ
ajm-1766	58	19	cases	case	NOUN
ajm-1766	58	20	where	where	SCONJ
ajm-1766	58	21	an	an	DET
ajm-1766	58	22	adult	adult	NOUN
ajm-1766	58	23	child	child	NOUN
ajm-1766	58	24	may	may	AUX
ajm-1766	58	25	not	not	PART
ajm-1766	58	26	qualify	qualify	VERB
ajm-1766	58	27	as	as	ADP
ajm-1766	58	28	a	a	DET
ajm-1766	58	29	tax	tax	NOUN
ajm-1766	58	30	dependent	dependent	ADJ
ajm-1766	58	31	(	(	PUNCT
ajm-1766	58	32	or	or	CCONJ
ajm-1766	58	33	for	for	ADP
ajm-1766	58	34	one	one	NUM
ajm-1766	58	35	of	of	ADP
ajm-1766	58	36	the	the	DET
ajm-1766	58	37	exceptions	exception	NOUN
ajm-1766	58	38	)	)	PUNCT
ajm-1766	58	39	even	even	ADV
ajm-1766	58	40	if	if	SCONJ
ajm-1766	58	41	he	he	PRON
ajm-1766	58	42	/	/	SYM
ajm-1766	58	43	she	she	PRON
ajm-1766	58	44	qualifies	qualify	VERB
ajm-1766	58	45	as	as	ADP
ajm-1766	58	46	an	an	DET
ajm-1766	58	47	insurance	insurance	NOUN
ajm-1766	58	48	dependent	dependent	ADJ
ajm-1766	58	49	under	under	ADP
ajm-1766	58	50	the	the	DET
ajm-1766	58	51	affordable	affordable	ADJ
ajm-1766	58	52	care	care	PROPN
ajm-1766	58	53	act	act	PROPN
ajm-1766	58	54	.	.	PUNCT
ajm-1766	59	1	in	in	ADP
ajm-1766	59	2	many	many	ADJ
ajm-1766	59	3	of	of	ADP
ajm-1766	59	4	these	these	DET
ajm-1766	59	5	cases	case	NOUN
ajm-1766	59	6	,	,	PUNCT
ajm-1766	59	7	the	the	DET
ajm-1766	59	8	adult	adult	NOUN
ajm-1766	59	9	child	child	NOUN
ajm-1766	59	10	is	be	AUX
ajm-1766	59	11	somewhat	somewhat	ADV
ajm-1766	59	12	independent	independent	ADJ
ajm-1766	59	13	but	but	CCONJ
ajm-1766	59	14	may	may	AUX
ajm-1766	59	15	not	not	PART
ajm-1766	59	16	be	be	AUX
ajm-1766	59	17	totally	totally	ADV
ajm-1766	59	18	independent	independent	ADJ
ajm-1766	59	19	financially	financially	ADV
ajm-1766	59	20	.	.	PUNCT
ajm-1766	60	1	the	the	DET
ajm-1766	60	2	parent	parent	NOUN
ajm-1766	60	3	taxpayers	taxpayer	NOUN
ajm-1766	60	4	may	may	AUX
ajm-1766	60	5	be	be	AUX
ajm-1766	60	6	providing	provide	VERB
ajm-1766	60	7	some	some	PRON
ajm-1766	60	8	of	of	ADP
ajm-1766	60	9	the	the	DET
ajm-1766	60	10	support	support	NOUN
ajm-1766	60	11	for	for	ADP
ajm-1766	60	12	the	the	DET
ajm-1766	60	13	child	child	NOUN
ajm-1766	60	14	,	,	PUNCT
ajm-1766	60	15	including	include	VERB
ajm-1766	60	16	payment	payment	NOUN
ajm-1766	60	17	of	of	ADP
ajm-1766	60	18	some	some	PRON
ajm-1766	60	19	or	or	CCONJ
ajm-1766	60	20	all	all	PRON
ajm-1766	60	21	of	of	ADP
ajm-1766	60	22	the	the	DET
ajm-1766	60	23	out	out	ADJ
ajm-1766	60	24	-	-	PUNCT
ajm-1766	60	25	of	of	ADP
ajm-1766	60	26	-	-	PUNCT
ajm-1766	60	27	pocket	pocket	NOUN
ajm-1766	60	28	medical	medical	ADJ
ajm-1766	60	29	expenses	expense	NOUN
ajm-1766	60	30	that	that	PRON
ajm-1766	60	31	are	be	AUX
ajm-1766	60	32	not	not	PART
ajm-1766	60	33	covered	cover	VERB
ajm-1766	60	34	directly	directly	ADV
ajm-1766	60	35	by	by	ADP
ajm-1766	60	36	the	the	DET
ajm-1766	60	37	insurance	insurance	NOUN
ajm-1766	60	38	company	company	NOUN
ajm-1766	60	39	.	.	PUNCT
ajm-1766	61	1	implications	implication	NOUN
ajm-1766	61	2	for	for	ADP
ajm-1766	61	3	parents	parent	NOUN
ajm-1766	61	4	with	with	ADP
ajm-1766	61	5	adult	adult	NOUN
ajm-1766	61	6	children	child	NOUN
ajm-1766	61	7	if	if	SCONJ
ajm-1766	61	8	parents	parent	NOUN
ajm-1766	61	9	with	with	ADP
ajm-1766	61	10	adult	adult	NOUN
ajm-1766	61	11	children	child	NOUN
ajm-1766	61	12	who	who	PRON
ajm-1766	61	13	qualify	qualify	VERB
ajm-1766	61	14	for	for	ADP
ajm-1766	61	15	the	the	DET
ajm-1766	61	16	insurance	insurance	NOUN
ajm-1766	61	17	plan	plan	NOUN
ajm-1766	61	18	but	but	CCONJ
ajm-1766	61	19	who	who	PRON
ajm-1766	61	20	are	be	AUX
ajm-1766	61	21	not	not	PART
ajm-1766	61	22	tax	tax	NOUN
ajm-1766	61	23	dependents	dependent	NOUN
ajm-1766	61	24	have	have	VERB
ajm-1766	61	25	a	a	DET
ajm-1766	61	26	choice	choice	NOUN
ajm-1766	61	27	between	between	ADP
ajm-1766	61	28	a	a	DET
ajm-1766	61	29	traditional	traditional	ADJ
ajm-1766	61	30	health	health	NOUN
ajm-1766	61	31	plan	plan	NOUN
ajm-1766	61	32	and	and	CCONJ
ajm-1766	61	33	a	a	DET
ajm-1766	61	34	high	high	ADJ
ajm-1766	61	35	deductible	deductible	ADJ
ajm-1766	61	36	plan	plan	NOUN
ajm-1766	61	37	,	,	PUNCT
ajm-1766	61	38	the	the	DET
ajm-1766	61	39	tax	tax	NOUN
ajm-1766	61	40	implications	implication	NOUN
ajm-1766	61	41	of	of	ADP
ajm-1766	61	42	a	a	DET
ajm-1766	61	43	high	high	ADJ
ajm-1766	61	44	american	american	ADJ
ajm-1766	61	45	journal	journal	NOUN
ajm-1766	61	46	of	of	ADP
ajm-1766	61	47	management	management	NOUN
ajm-1766	61	48	vol	vol	NOUN
ajm-1766	61	49	.	.	PUNCT
ajm-1766	62	1	17(1	17(1	NUM
ajm-1766	62	2	)	)	PUNCT
ajm-1766	62	3	2017	2017	NUM
ajm-1766	62	4	79	79	NUM
ajm-1766	62	5	deductible	deductible	ADJ
ajm-1766	62	6	health	health	NOUN
ajm-1766	62	7	plan	plan	NOUN
ajm-1766	62	8	with	with	ADP
ajm-1766	62	9	a	a	DET
ajm-1766	62	10	health	health	NOUN
ajm-1766	62	11	savings	saving	NOUN
ajm-1766	62	12	account	account	NOUN
ajm-1766	62	13	should	should	AUX
ajm-1766	62	14	be	be	AUX
ajm-1766	62	15	considered	consider	VERB
ajm-1766	62	16	before	before	SCONJ
ajm-1766	62	17	the	the	DET
ajm-1766	62	18	choice	choice	NOUN
ajm-1766	62	19	is	be	AUX
ajm-1766	62	20	made	make	VERB
ajm-1766	62	21	.	.	PUNCT
ajm-1766	63	1	the	the	DET
ajm-1766	63	2	tax	tax	NOUN
ajm-1766	63	3	benefit	benefit	NOUN
ajm-1766	63	4	of	of	ADP
ajm-1766	63	5	a	a	DET
ajm-1766	63	6	health	health	NOUN
ajm-1766	63	7	savings	saving	NOUN
ajm-1766	63	8	account	account	NOUN
ajm-1766	63	9	may	may	AUX
ajm-1766	63	10	be	be	AUX
ajm-1766	63	11	the	the	DET
ajm-1766	63	12	tipping	tipping	NOUN
ajm-1766	63	13	point	point	NOUN
ajm-1766	63	14	which	which	PRON
ajm-1766	63	15	makes	make	VERB
ajm-1766	63	16	the	the	DET
ajm-1766	63	17	high	high	ADJ
ajm-1766	63	18	deductible	deductible	ADJ
ajm-1766	63	19	health	health	NOUN
ajm-1766	63	20	plan	plan	NOUN
ajm-1766	63	21	preferable	preferable	ADJ
ajm-1766	63	22	to	to	ADP
ajm-1766	63	23	a	a	DET
ajm-1766	63	24	traditional	traditional	ADJ
ajm-1766	63	25	plan	plan	NOUN
ajm-1766	63	26	.	.	PUNCT
ajm-1766	64	1	however	however	ADV
ajm-1766	64	2	,	,	PUNCT
ajm-1766	64	3	if	if	SCONJ
ajm-1766	64	4	adult	adult	NOUN
ajm-1766	64	5	children	child	NOUN
ajm-1766	64	6	are	be	AUX
ajm-1766	64	7	involved	involve	VERB
ajm-1766	64	8	,	,	PUNCT
ajm-1766	64	9	the	the	DET
ajm-1766	64	10	tax	tax	NOUN
ajm-1766	64	11	benefit	benefit	NOUN
ajm-1766	64	12	may	may	AUX
ajm-1766	64	13	not	not	PART
ajm-1766	64	14	be	be	AUX
ajm-1766	64	15	the	the	DET
ajm-1766	64	16	same	same	ADJ
ajm-1766	64	17	as	as	SCONJ
ajm-1766	64	18	if	if	SCONJ
ajm-1766	64	19	there	there	PRON
ajm-1766	64	20	are	be	VERB
ajm-1766	64	21	no	no	DET
ajm-1766	64	22	adult	adult	NOUN
ajm-1766	64	23	children	child	NOUN
ajm-1766	64	24	insured	insure	VERB
ajm-1766	64	25	on	on	ADP
ajm-1766	64	26	the	the	DET
ajm-1766	64	27	policy	policy	NOUN
ajm-1766	64	28	.	.	PUNCT
ajm-1766	65	1	if	if	SCONJ
ajm-1766	65	2	an	an	DET
ajm-1766	65	3	adult	adult	NOUN
ajm-1766	65	4	child	child	NOUN
ajm-1766	65	5	who	who	PRON
ajm-1766	65	6	is	be	AUX
ajm-1766	65	7	not	not	PART
ajm-1766	65	8	a	a	DET
ajm-1766	65	9	tax	tax	NOUN
ajm-1766	65	10	dependent	dependent	ADJ
ajm-1766	65	11	has	have	VERB
ajm-1766	65	12	unexpected	unexpected	ADJ
ajm-1766	65	13	surgery	surgery	NOUN
ajm-1766	65	14	or	or	CCONJ
ajm-1766	65	15	a	a	DET
ajm-1766	65	16	visit	visit	NOUN
ajm-1766	65	17	to	to	ADP
ajm-1766	65	18	the	the	DET
ajm-1766	65	19	emergency	emergency	NOUN
ajm-1766	65	20	room	room	NOUN
ajm-1766	65	21	early	early	ADV
ajm-1766	65	22	in	in	ADP
ajm-1766	65	23	the	the	DET
ajm-1766	65	24	insurance	insurance	NOUN
ajm-1766	65	25	plan	plan	NOUN
ajm-1766	65	26	year	year	NOUN
ajm-1766	65	27	,	,	PUNCT
ajm-1766	65	28	these	these	DET
ajm-1766	65	29	costs	cost	NOUN
ajm-1766	65	30	could	could	AUX
ajm-1766	65	31	meet	meet	VERB
ajm-1766	65	32	most	most	ADV
ajm-1766	65	33	or	or	CCONJ
ajm-1766	65	34	all	all	PRON
ajm-1766	65	35	of	of	ADP
ajm-1766	65	36	the	the	DET
ajm-1766	65	37	deductible	deductible	NOUN
ajm-1766	65	38	and	and	CCONJ
ajm-1766	65	39	some	some	PRON
ajm-1766	65	40	of	of	ADP
ajm-1766	65	41	the	the	DET
ajm-1766	65	42	additional	additional	ADJ
ajm-1766	65	43	out	out	ADJ
ajm-1766	65	44	-	-	PUNCT
ajm-1766	65	45	of	of	ADP
ajm-1766	65	46	-	-	PUNCT
ajm-1766	65	47	pocket	pocket	NOUN
ajm-1766	65	48	cost	cost	NOUN
ajm-1766	65	49	required	require	VERB
ajm-1766	65	50	under	under	ADP
ajm-1766	65	51	the	the	DET
ajm-1766	65	52	insurance	insurance	NOUN
ajm-1766	65	53	policy	policy	NOUN
ajm-1766	65	54	.	.	PUNCT
ajm-1766	66	1	these	these	DET
ajm-1766	66	2	costs	cost	NOUN
ajm-1766	66	3	would	would	AUX
ajm-1766	66	4	then	then	ADV
ajm-1766	66	5	not	not	PART
ajm-1766	66	6	be	be	AUX
ajm-1766	66	7	eligible	eligible	ADJ
ajm-1766	66	8	for	for	ADP
ajm-1766	66	9	reimbursement	reimbursement	NOUN
ajm-1766	66	10	through	through	ADP
ajm-1766	66	11	the	the	DET
ajm-1766	66	12	health	health	NOUN
ajm-1766	66	13	savings	saving	NOUN
ajm-1766	66	14	account	account	NOUN
ajm-1766	66	15	.	.	PUNCT
ajm-1766	67	1	if	if	SCONJ
ajm-1766	67	2	amounts	amount	NOUN
ajm-1766	67	3	had	have	AUX
ajm-1766	67	4	already	already	ADV
ajm-1766	67	5	been	be	AUX
ajm-1766	67	6	contributed	contribute	VERB
ajm-1766	67	7	to	to	ADP
ajm-1766	67	8	the	the	DET
ajm-1766	67	9	health	health	NOUN
ajm-1766	67	10	savings	saving	NOUN
ajm-1766	67	11	account	account	NOUN
ajm-1766	67	12	,	,	PUNCT
ajm-1766	67	13	these	these	DET
ajm-1766	67	14	amounts	amount	NOUN
ajm-1766	67	15	could	could	AUX
ajm-1766	67	16	be	be	AUX
ajm-1766	67	17	used	use	VERB
ajm-1766	67	18	for	for	ADP
ajm-1766	67	19	future	future	ADJ
ajm-1766	67	20	health	health	NOUN
ajm-1766	67	21	care	care	NOUN
ajm-1766	67	22	costs	cost	NOUN
ajm-1766	67	23	for	for	ADP
ajm-1766	67	24	qualified	qualified	ADJ
ajm-1766	67	25	individuals	individual	NOUN
ajm-1766	67	26	,	,	PUNCT
ajm-1766	67	27	but	but	CCONJ
ajm-1766	67	28	that	that	PRON
ajm-1766	67	29	might	might	AUX
ajm-1766	67	30	be	be	AUX
ajm-1766	67	31	in	in	ADP
ajm-1766	67	32	a	a	DET
ajm-1766	67	33	future	future	ADJ
ajm-1766	67	34	year	year	NOUN
ajm-1766	67	35	.	.	PUNCT
ajm-1766	68	1	this	this	PRON
ajm-1766	68	2	would	would	AUX
ajm-1766	68	3	not	not	PART
ajm-1766	68	4	leave	leave	VERB
ajm-1766	68	5	the	the	DET
ajm-1766	68	6	money	money	NOUN
ajm-1766	68	7	available	available	ADJ
ajm-1766	68	8	to	to	PART
ajm-1766	68	9	cover	cover	VERB
ajm-1766	68	10	the	the	DET
ajm-1766	68	11	current	current	ADJ
ajm-1766	68	12	deductible	deductible	NOUN
ajm-1766	68	13	and	and	CCONJ
ajm-1766	68	14	coinsurance	coinsurance	NOUN
ajm-1766	68	15	for	for	ADP
ajm-1766	68	16	the	the	DET
ajm-1766	68	17	adult	adult	NOUN
ajm-1766	68	18	child	child	NOUN
ajm-1766	68	19	.	.	PUNCT
ajm-1766	69	1	that	that	DET
ajm-1766	69	2	money	money	NOUN
ajm-1766	69	3	would	would	AUX
ajm-1766	69	4	have	have	VERB
ajm-1766	69	5	to	to	PART
ajm-1766	69	6	come	come	VERB
ajm-1766	69	7	from	from	ADP
ajm-1766	69	8	another	another	DET
ajm-1766	69	9	source	source	NOUN
ajm-1766	69	10	.	.	PUNCT
ajm-1766	70	1	of	of	ADP
ajm-1766	70	2	course	course	ADV
ajm-1766	70	3	,	,	PUNCT
ajm-1766	70	4	if	if	SCONJ
ajm-1766	70	5	other	other	ADJ
ajm-1766	70	6	money	money	NOUN
ajm-1766	70	7	is	be	AUX
ajm-1766	70	8	available	available	ADJ
ajm-1766	70	9	,	,	PUNCT
ajm-1766	70	10	the	the	DET
ajm-1766	70	11	amounts	amount	NOUN
ajm-1766	70	12	in	in	ADP
ajm-1766	70	13	the	the	DET
ajm-1766	70	14	health	health	NOUN
ajm-1766	70	15	savings	saving	NOUN
ajm-1766	70	16	account	account	NOUN
ajm-1766	70	17	could	could	AUX
ajm-1766	70	18	simply	simply	ADV
ajm-1766	70	19	be	be	AUX
ajm-1766	70	20	used	use	VERB
ajm-1766	70	21	for	for	ADP
ajm-1766	70	22	future	future	ADJ
ajm-1766	70	23	health	health	NOUN
ajm-1766	70	24	care	care	NOUN
ajm-1766	70	25	costs	cost	NOUN
ajm-1766	70	26	.	.	PUNCT
ajm-1766	71	1	however	however	ADV
ajm-1766	71	2	,	,	PUNCT
ajm-1766	71	3	if	if	SCONJ
ajm-1766	71	4	other	other	ADJ
ajm-1766	71	5	money	money	NOUN
ajm-1766	71	6	is	be	AUX
ajm-1766	71	7	not	not	PART
ajm-1766	71	8	available	available	ADJ
ajm-1766	71	9	,	,	PUNCT
ajm-1766	71	10	the	the	DET
ajm-1766	71	11	taxpayer	taxpayer	NOUN
ajm-1766	71	12	might	might	AUX
ajm-1766	71	13	need	need	VERB
ajm-1766	71	14	to	to	PART
ajm-1766	71	15	discontinue	discontinue	VERB
ajm-1766	71	16	contributing	contribute	VERB
ajm-1766	71	17	to	to	ADP
ajm-1766	71	18	the	the	DET
ajm-1766	71	19	health	health	NOUN
ajm-1766	71	20	savings	saving	NOUN
ajm-1766	71	21	account	account	NOUN
ajm-1766	71	22	that	that	DET
ajm-1766	71	23	year	year	NOUN
ajm-1766	71	24	in	in	ADP
ajm-1766	71	25	order	order	NOUN
ajm-1766	71	26	to	to	PART
ajm-1766	71	27	have	have	AUX
ajm-1766	71	28	the	the	DET
ajm-1766	71	29	money	money	NOUN
ajm-1766	71	30	available	available	ADJ
ajm-1766	71	31	for	for	ADP
ajm-1766	71	32	the	the	DET
ajm-1766	71	33	medical	medical	ADJ
ajm-1766	71	34	services	service	NOUN
ajm-1766	71	35	for	for	ADP
ajm-1766	71	36	the	the	DET
ajm-1766	71	37	adult	adult	NOUN
ajm-1766	71	38	child	child	NOUN
ajm-1766	71	39	.	.	PUNCT
ajm-1766	72	1	although	although	SCONJ
ajm-1766	72	2	the	the	DET
ajm-1766	72	3	amount	amount	NOUN
ajm-1766	72	4	contributed	contribute	VERB
ajm-1766	72	5	to	to	ADP
ajm-1766	72	6	a	a	DET
ajm-1766	72	7	flexible	flexible	ADJ
ajm-1766	72	8	spending	spending	NOUN
ajm-1766	72	9	arrangement	arrangement	NOUN
ajm-1766	72	10	is	be	AUX
ajm-1766	72	11	determined	determine	VERB
ajm-1766	72	12	before	before	SCONJ
ajm-1766	72	13	the	the	DET
ajm-1766	72	14	plan	plan	NOUN
ajm-1766	72	15	year	year	NOUN
ajm-1766	72	16	starts	start	VERB
ajm-1766	72	17	and	and	CCONJ
ajm-1766	72	18	that	that	DET
ajm-1766	72	19	amount	amount	NOUN
ajm-1766	72	20	can	can	AUX
ajm-1766	72	21	not	not	PART
ajm-1766	72	22	be	be	AUX
ajm-1766	72	23	adjusted	adjust	VERB
ajm-1766	72	24	unless	unless	SCONJ
ajm-1766	72	25	there	there	PRON
ajm-1766	72	26	is	be	VERB
ajm-1766	72	27	a	a	DET
ajm-1766	72	28	change	change	NOUN
ajm-1766	72	29	in	in	ADP
ajm-1766	72	30	family	family	NOUN
ajm-1766	72	31	status	status	NOUN
ajm-1766	72	32	,	,	PUNCT
ajm-1766	72	33	a	a	DET
ajm-1766	72	34	health	health	NOUN
ajm-1766	72	35	savings	saving	NOUN
ajm-1766	72	36	account	account	NOUN
ajm-1766	72	37	is	be	AUX
ajm-1766	72	38	on	on	ADP
ajm-1766	72	39	a	a	DET
ajm-1766	72	40	calendar	calendar	NOUN
ajm-1766	72	41	year	year	NOUN
ajm-1766	72	42	(	(	PUNCT
ajm-1766	72	43	to	to	PART
ajm-1766	72	44	match	match	VERB
ajm-1766	72	45	most	most	ADJ
ajm-1766	72	46	taxpayers	taxpayer	NOUN
ajm-1766	72	47	�	�	PROPN
ajm-1766	72	48	tax	tax	NOUN
ajm-1766	72	49	years	year	NOUN
ajm-1766	72	50	)	)	PUNCT
ajm-1766	72	51	,	,	PUNCT
ajm-1766	72	52	and	and	CCONJ
ajm-1766	72	53	the	the	DET
ajm-1766	72	54	amount	amount	NOUN
ajm-1766	72	55	contributed	contribute	VERB
ajm-1766	72	56	can	can	AUX
ajm-1766	72	57	be	be	AUX
ajm-1766	72	58	adjusted	adjust	VERB
ajm-1766	72	59	during	during	ADP
ajm-1766	72	60	the	the	DET
ajm-1766	72	61	year	year	NOUN
ajm-1766	72	62	.	.	PUNCT
ajm-1766	73	1	however	however	ADV
ajm-1766	73	2	,	,	PUNCT
ajm-1766	73	3	if	if	SCONJ
ajm-1766	73	4	the	the	DET
ajm-1766	73	5	insurance	insurance	NOUN
ajm-1766	73	6	plan	plan	NOUN
ajm-1766	73	7	year	year	NOUN
ajm-1766	73	8	starts	start	VERB
ajm-1766	73	9	in	in	ADP
ajm-1766	73	10	the	the	DET
ajm-1766	73	11	middle	middle	NOUN
ajm-1766	73	12	of	of	ADP
ajm-1766	73	13	the	the	DET
ajm-1766	73	14	year	year	NOUN
ajm-1766	73	15	,	,	PUNCT
ajm-1766	73	16	the	the	DET
ajm-1766	73	17	health	health	NOUN
ajm-1766	73	18	savings	saving	NOUN
ajm-1766	73	19	account	account	NOUN
ajm-1766	73	20	may	may	AUX
ajm-1766	73	21	already	already	ADV
ajm-1766	73	22	be	be	AUX
ajm-1766	73	23	one	one	NUM
ajm-1766	73	24	-	-	PUNCT
ajm-1766	73	25	half	half	NOUN
ajm-1766	73	26	funded	fund	VERB
ajm-1766	73	27	for	for	ADP
ajm-1766	73	28	the	the	DET
ajm-1766	73	29	year	year	NOUN
ajm-1766	73	30	before	before	SCONJ
ajm-1766	73	31	it	it	PRON
ajm-1766	73	32	becomes	becomes	AUX
ajm-1766	73	33	known	know	VERB
ajm-1766	73	34	that	that	SCONJ
ajm-1766	73	35	an	an	DET
ajm-1766	73	36	adjustment	adjustment	NOUN
ajm-1766	73	37	might	might	AUX
ajm-1766	73	38	be	be	AUX
ajm-1766	73	39	desired	desire	VERB
ajm-1766	73	40	based	base	VERB
ajm-1766	73	41	on	on	ADP
ajm-1766	73	42	an	an	DET
ajm-1766	73	43	adult	adult	NOUN
ajm-1766	73	44	child	child	NOUN
ajm-1766	73	45	having	have	VERB
ajm-1766	73	46	medical	medical	ADJ
ajm-1766	73	47	services	service	NOUN
ajm-1766	73	48	for	for	ADP
ajm-1766	73	49	which	which	PRON
ajm-1766	73	50	the	the	DET
ajm-1766	73	51	cost	cost	NOUN
ajm-1766	73	52	applied	apply	VERB
ajm-1766	73	53	toward	toward	ADP
ajm-1766	73	54	the	the	DET
ajm-1766	73	55	high	high	ADJ
ajm-1766	73	56	deductible	deductible	ADJ
ajm-1766	73	57	.	.	PUNCT
ajm-1766	74	1	if	if	SCONJ
ajm-1766	74	2	the	the	DET
ajm-1766	74	3	parents	parent	NOUN
ajm-1766	74	4	are	be	AUX
ajm-1766	74	5	actually	actually	ADV
ajm-1766	74	6	paying	pay	VERB
ajm-1766	74	7	the	the	DET
ajm-1766	74	8	out	out	ADJ
ajm-1766	74	9	-	-	PUNCT
ajm-1766	74	10	of	of	ADP
ajm-1766	74	11	-	-	PUNCT
ajm-1766	74	12	pocket	pocket	NOUN
ajm-1766	74	13	medical	medical	ADJ
ajm-1766	74	14	costs	cost	NOUN
ajm-1766	74	15	for	for	ADP
ajm-1766	74	16	their	their	PRON
ajm-1766	74	17	adult	adult	NOUN
ajm-1766	74	18	children	child	NOUN
ajm-1766	74	19	,	,	PUNCT
ajm-1766	74	20	the	the	DET
ajm-1766	74	21	following	follow	VERB
ajm-1766	74	22	things	thing	NOUN
ajm-1766	74	23	should	should	AUX
ajm-1766	74	24	be	be	AUX
ajm-1766	74	25	considered	consider	VERB
ajm-1766	74	26	:	:	PUNCT
ajm-1766	74	27	1	1	X
ajm-1766	74	28	.	.	X
ajm-1766	74	29	consider	consider	VERB
ajm-1766	74	30	the	the	DET
ajm-1766	74	31	likelihood	likelihood	NOUN
ajm-1766	74	32	that	that	SCONJ
ajm-1766	74	33	the	the	DET
ajm-1766	74	34	adult	adult	NOUN
ajm-1766	74	35	child(ren	child(ren	NOUN
ajm-1766	74	36	)	)	PUNCT
ajm-1766	74	37	will	will	AUX
ajm-1766	74	38	have	have	AUX
ajm-1766	74	39	medical	medical	ADJ
ajm-1766	74	40	services	service	NOUN
ajm-1766	74	41	that	that	PRON
ajm-1766	74	42	will	will	AUX
ajm-1766	74	43	be	be	AUX
ajm-1766	74	44	applied	apply	VERB
ajm-1766	74	45	to	to	ADP
ajm-1766	74	46	the	the	DET
ajm-1766	74	47	deductible	deductible	ADJ
ajm-1766	74	48	or	or	CCONJ
ajm-1766	74	49	out	out	ADV
ajm-1766	74	50	-	-	PUNCT
ajm-1766	74	51	of	of	ADP
ajm-1766	74	52	-	-	PUNCT
ajm-1766	74	53	pocket	pocket	NOUN
ajm-1766	74	54	maximum	maximum	NOUN
ajm-1766	74	55	.	.	PUNCT
ajm-1766	75	1	use	use	VERB
ajm-1766	75	2	this	this	DET
ajm-1766	75	3	likelihood	likelihood	NOUN
ajm-1766	75	4	in	in	ADP
ajm-1766	75	5	determining	determine	VERB
ajm-1766	75	6	how	how	SCONJ
ajm-1766	75	7	much	much	ADJ
ajm-1766	75	8	money	money	NOUN
ajm-1766	75	9	to	to	PART
ajm-1766	75	10	contribute	contribute	VERB
ajm-1766	75	11	to	to	ADP
ajm-1766	75	12	the	the	DET
ajm-1766	75	13	health	health	NOUN
ajm-1766	75	14	savings	saving	NOUN
ajm-1766	75	15	account	account	NOUN
ajm-1766	75	16	(	(	PUNCT
ajm-1766	75	17	unless	unless	SCONJ
ajm-1766	75	18	the	the	DET
ajm-1766	75	19	parents	parent	NOUN
ajm-1766	75	20	can	can	AUX
ajm-1766	75	21	afford	afford	VERB
ajm-1766	75	22	to	to	PART
ajm-1766	75	23	fund	fund	VERB
ajm-1766	75	24	both	both	PRON
ajm-1766	75	25	regardless	regardless	ADV
ajm-1766	75	26	)	)	PUNCT
ajm-1766	75	27	.	.	PUNCT
ajm-1766	76	1	2	2	X
ajm-1766	76	2	.	.	X
ajm-1766	76	3	for	for	ADP
ajm-1766	76	4	medical	medical	ADJ
ajm-1766	76	5	services	service	NOUN
ajm-1766	76	6	which	which	PRON
ajm-1766	76	7	can	can	AUX
ajm-1766	76	8	be	be	AUX
ajm-1766	76	9	planned	plan	VERB
ajm-1766	76	10	in	in	ADP
ajm-1766	76	11	advance	advance	NOUN
ajm-1766	76	12	,	,	PUNCT
ajm-1766	76	13	have	have	VERB
ajm-1766	76	14	the	the	DET
ajm-1766	76	15	taxpayer	taxpayer	NOUN
ajm-1766	76	16	,	,	PUNCT
ajm-1766	76	17	the	the	DET
ajm-1766	76	18	spouse	spouse	NOUN
ajm-1766	76	19	,	,	PUNCT
ajm-1766	76	20	and	and	CCONJ
ajm-1766	76	21	tax	tax	NOUN
ajm-1766	76	22	dependents	dependent	NOUN
ajm-1766	76	23	plan	plan	VERB
ajm-1766	76	24	to	to	PART
ajm-1766	76	25	receive	receive	VERB
ajm-1766	76	26	medical	medical	ADJ
ajm-1766	76	27	services	service	NOUN
ajm-1766	76	28	first	first	ADV
ajm-1766	76	29	during	during	ADP
ajm-1766	76	30	the	the	DET
ajm-1766	76	31	plan	plan	NOUN
ajm-1766	76	32	year	year	NOUN
ajm-1766	76	33	so	so	SCONJ
ajm-1766	76	34	those	those	DET
ajm-1766	76	35	costs	cost	NOUN
ajm-1766	76	36	will	will	AUX
ajm-1766	76	37	be	be	AUX
ajm-1766	76	38	reimbursable	reimbursable	ADJ
ajm-1766	76	39	through	through	ADP
ajm-1766	76	40	the	the	DET
ajm-1766	76	41	health	health	NOUN
ajm-1766	76	42	savings	saving	NOUN
ajm-1766	76	43	account	account	NOUN
ajm-1766	76	44	.	.	PUNCT
ajm-1766	77	1	one	one	NUM
ajm-1766	77	2	potential	potential	ADJ
ajm-1766	77	3	drawback	drawback	NOUN
ajm-1766	77	4	even	even	ADV
ajm-1766	77	5	with	with	ADP
ajm-1766	77	6	this	this	DET
ajm-1766	77	7	planning	planning	NOUN
ajm-1766	77	8	is	be	AUX
ajm-1766	77	9	that	that	SCONJ
ajm-1766	77	10	the	the	DET
ajm-1766	77	11	deductible	deductible	ADJ
ajm-1766	77	12	and	and	CCONJ
ajm-1766	77	13	out	out	ADP
ajm-1766	77	14	-	-	PUNCT
ajm-1766	77	15	of	of	ADP
ajm-1766	77	16	-	-	PUNCT
ajm-1766	77	17	pocket	pocket	NOUN
ajm-1766	77	18	maximum	maximum	NOUN
ajm-1766	77	19	are	be	AUX
ajm-1766	77	20	charged	charge	VERB
ajm-1766	77	21	by	by	ADP
ajm-1766	77	22	the	the	DET
ajm-1766	77	23	insurance	insurance	NOUN
ajm-1766	77	24	company	company	NOUN
ajm-1766	77	25	based	base	VERB
ajm-1766	77	26	on	on	ADP
ajm-1766	77	27	when	when	SCONJ
ajm-1766	77	28	claims	claim	NOUN
ajm-1766	77	29	are	be	AUX
ajm-1766	77	30	processed	process	VERB
ajm-1766	77	31	,	,	PUNCT
ajm-1766	77	32	not	not	PART
ajm-1766	77	33	necessarily	necessarily	ADV
ajm-1766	77	34	when	when	SCONJ
ajm-1766	77	35	the	the	DET
ajm-1766	77	36	medical	medical	ADJ
ajm-1766	77	37	services	service	NOUN
ajm-1766	77	38	were	be	AUX
ajm-1766	77	39	received	receive	VERB
ajm-1766	77	40	.	.	PUNCT
ajm-1766	78	1	so	so	ADV
ajm-1766	78	2	sometimes	sometimes	ADV
ajm-1766	78	3	even	even	ADV
ajm-1766	78	4	the	the	DET
ajm-1766	78	5	best	good	ADJ
ajm-1766	78	6	efforts	effort	NOUN
ajm-1766	78	7	at	at	ADP
ajm-1766	78	8	planning	planning	NOUN
ajm-1766	78	9	can	can	AUX
ajm-1766	78	10	not	not	PART
ajm-1766	78	11	achieve	achieve	VERB
ajm-1766	78	12	the	the	DET
ajm-1766	78	13	desired	desire	VERB
ajm-1766	78	14	outcome	outcome	NOUN
ajm-1766	78	15	.	.	PUNCT
ajm-1766	79	1	3	3	X
ajm-1766	79	2	.	.	X
ajm-1766	79	3	if	if	SCONJ
ajm-1766	79	4	unexpected	unexpected	ADJ
ajm-1766	79	5	medical	medical	ADJ
ajm-1766	79	6	expenses	expense	NOUN
ajm-1766	79	7	arise	arise	VERB
ajm-1766	79	8	for	for	ADP
ajm-1766	79	9	adult	adult	NOUN
ajm-1766	79	10	children	child	NOUN
ajm-1766	79	11	that	that	PRON
ajm-1766	79	12	will	will	AUX
ajm-1766	79	13	apply	apply	VERB
ajm-1766	79	14	to	to	ADP
ajm-1766	79	15	the	the	DET
ajm-1766	79	16	deductible	deductible	ADJ
ajm-1766	79	17	or	or	CCONJ
ajm-1766	79	18	out	out	ADJ
ajm-1766	79	19	-	-	PUNCT
ajm-1766	79	20	ofpocket	ofpocket	NOUN
ajm-1766	79	21	maximum	maximum	NOUN
ajm-1766	79	22	,	,	PUNCT
ajm-1766	79	23	consider	consider	VERB
ajm-1766	79	24	adjusting	adjust	VERB
ajm-1766	79	25	the	the	DET
ajm-1766	79	26	health	health	NOUN
ajm-1766	79	27	savings	saving	NOUN
ajm-1766	79	28	account	account	NOUN
ajm-1766	79	29	contributions	contribution	NOUN
ajm-1766	79	30	if	if	SCONJ
ajm-1766	79	31	necessary	necessary	ADJ
ajm-1766	79	32	.	.	PUNCT
ajm-1766	80	1	of	of	ADP
ajm-1766	80	2	course	course	NOUN
ajm-1766	80	3	,	,	PUNCT
ajm-1766	80	4	this	this	PRON
ajm-1766	80	5	would	would	AUX
ajm-1766	80	6	reduce	reduce	VERB
ajm-1766	80	7	the	the	DET
ajm-1766	80	8	tax	tax	NOUN
ajm-1766	80	9	benefit	benefit	NOUN
ajm-1766	80	10	if	if	SCONJ
ajm-1766	80	11	something	something	PRON
ajm-1766	80	12	less	less	ADJ
ajm-1766	80	13	than	than	ADP
ajm-1766	80	14	the	the	DET
ajm-1766	80	15	maximum	maximum	ADJ
ajm-1766	80	16	contribution	contribution	NOUN
ajm-1766	80	17	is	be	AUX
ajm-1766	80	18	made	make	VERB
ajm-1766	80	19	to	to	ADP
ajm-1766	80	20	the	the	DET
ajm-1766	80	21	health	health	NOUN
ajm-1766	80	22	savings	saving	NOUN
ajm-1766	80	23	account	account	NOUN
ajm-1766	80	24	.	.	PUNCT
ajm-1766	81	1	otherwise	otherwise	ADV
ajm-1766	81	2	,	,	PUNCT
ajm-1766	81	3	if	if	SCONJ
ajm-1766	81	4	the	the	DET
ajm-1766	81	5	taxpayer	taxpayer	NOUN
ajm-1766	81	6	can	can	AUX
ajm-1766	81	7	afford	afford	VERB
ajm-1766	81	8	it	it	PRON
ajm-1766	81	9	,	,	PUNCT
ajm-1766	81	10	the	the	DET
ajm-1766	81	11	health	health	NOUN
ajm-1766	81	12	savings	saving	NOUN
ajm-1766	81	13	account	account	NOUN
ajm-1766	81	14	can	can	AUX
ajm-1766	81	15	continue	continue	VERB
ajm-1766	81	16	to	to	PART
ajm-1766	81	17	be	be	AUX
ajm-1766	81	18	fully	fully	ADV
ajm-1766	81	19	funded	fund	VERB
ajm-1766	81	20	even	even	ADV
ajm-1766	81	21	though	though	SCONJ
ajm-1766	81	22	the	the	DET
ajm-1766	81	23	amounts	amount	NOUN
ajm-1766	81	24	contributed	contribute	VERB
ajm-1766	81	25	might	might	AUX
ajm-1766	81	26	then	then	ADV
ajm-1766	81	27	be	be	AUX
ajm-1766	81	28	used	use	VERB
ajm-1766	81	29	for	for	ADP
ajm-1766	81	30	future	future	ADJ
ajm-1766	81	31	expenses	expense	NOUN
ajm-1766	81	32	of	of	ADP
ajm-1766	81	33	qualifying	qualify	VERB
ajm-1766	81	34	individuals	individual	NOUN
ajm-1766	81	35	.	.	PUNCT
ajm-1766	82	1	if	if	SCONJ
ajm-1766	82	2	the	the	DET
ajm-1766	82	3	adult	adult	NOUN
ajm-1766	82	4	children	child	NOUN
ajm-1766	82	5	who	who	PRON
ajm-1766	82	6	are	be	AUX
ajm-1766	82	7	not	not	PART
ajm-1766	82	8	tax	tax	NOUN
ajm-1766	82	9	dependents	dependent	NOUN
ajm-1766	82	10	but	but	CCONJ
ajm-1766	82	11	who	who	PRON
ajm-1766	82	12	are	be	AUX
ajm-1766	82	13	covered	cover	VERB
ajm-1766	82	14	under	under	ADP
ajm-1766	82	15	the	the	DET
ajm-1766	82	16	parents	parent	NOUN
ajm-1766	82	17	�	�	PROPN
ajm-1766	82	18	high	high	ADJ
ajm-1766	82	19	deductible	deductible	ADJ
ajm-1766	82	20	health	health	NOUN
ajm-1766	82	21	plan	plan	NOUN
ajm-1766	82	22	are	be	AUX
ajm-1766	82	23	going	go	VERB
ajm-1766	82	24	to	to	PART
ajm-1766	82	25	pay	pay	VERB
ajm-1766	82	26	their	their	PRON
ajm-1766	82	27	own	own	ADJ
ajm-1766	82	28	out	out	ADV
ajm-1766	82	29	-	-	PUNCT
ajm-1766	82	30	of	of	ADP
ajm-1766	82	31	-	-	PUNCT
ajm-1766	82	32	pocket	pocket	NOUN
ajm-1766	82	33	costs	cost	NOUN
ajm-1766	82	34	,	,	PUNCT
ajm-1766	82	35	the	the	DET
ajm-1766	82	36	following	follow	VERB
ajm-1766	82	37	things	thing	NOUN
ajm-1766	82	38	should	should	AUX
ajm-1766	82	39	be	be	AUX
ajm-1766	82	40	considered	consider	VERB
ajm-1766	82	41	:	:	PUNCT
ajm-1766	83	1	1	1	X
ajm-1766	83	2	.	.	X
ajm-1766	83	3	the	the	DET
ajm-1766	83	4	adult	adult	NOUN
ajm-1766	83	5	children	child	NOUN
ajm-1766	83	6	would	would	AUX
ajm-1766	83	7	want	want	VERB
ajm-1766	83	8	to	to	PART
ajm-1766	83	9	be	be	AUX
ajm-1766	83	10	aware	aware	ADJ
ajm-1766	83	11	of	of	ADP
ajm-1766	83	12	the	the	DET
ajm-1766	83	13	potential	potential	ADJ
ajm-1766	83	14	costs	cost	NOUN
ajm-1766	83	15	if	if	SCONJ
ajm-1766	83	16	they	they	PRON
ajm-1766	83	17	require	require	VERB
ajm-1766	83	18	medical	medical	ADJ
ajm-1766	83	19	services	service	NOUN
ajm-1766	83	20	that	that	PRON
ajm-1766	83	21	will	will	AUX
ajm-1766	83	22	be	be	AUX
ajm-1766	83	23	applied	apply	VERB
ajm-1766	83	24	to	to	ADP
ajm-1766	83	25	the	the	DET
ajm-1766	83	26	deductible	deductible	NOUN
ajm-1766	83	27	or	or	CCONJ
ajm-1766	83	28	the	the	DET
ajm-1766	83	29	out	out	ADJ
ajm-1766	83	30	-	-	PUNCT
ajm-1766	83	31	of	of	ADP
ajm-1766	83	32	-	-	PUNCT
ajm-1766	83	33	pocket	pocket	NOUN
ajm-1766	83	34	maximum	maximum	NOUN
ajm-1766	83	35	.	.	PUNCT
ajm-1766	84	1	this	this	PRON
ajm-1766	84	2	would	would	AUX
ajm-1766	84	3	be	be	AUX
ajm-1766	84	4	true	true	ADJ
ajm-1766	84	5	if	if	SCONJ
ajm-1766	84	6	the	the	DET
ajm-1766	84	7	medical	medical	ADJ
ajm-1766	84	8	services	service	NOUN
ajm-1766	84	9	are	be	AUX
ajm-1766	84	10	planned	plan	VERB
ajm-1766	84	11	or	or	CCONJ
ajm-1766	84	12	if	if	SCONJ
ajm-1766	84	13	they	they	PRON
ajm-1766	84	14	are	be	AUX
ajm-1766	84	15	unexpected	unexpected	ADJ
ajm-1766	84	16	.	.	PUNCT
ajm-1766	85	1	2	2	X
ajm-1766	85	2	.	.	X
ajm-1766	85	3	the	the	DET
ajm-1766	85	4	parents	parent	NOUN
ajm-1766	85	5	may	may	AUX
ajm-1766	85	6	want	want	VERB
ajm-1766	85	7	to	to	PART
ajm-1766	85	8	consider	consider	VERB
ajm-1766	85	9	contributing	contribute	VERB
ajm-1766	85	10	less	less	ADJ
ajm-1766	85	11	than	than	ADP
ajm-1766	85	12	the	the	DET
ajm-1766	85	13	maximum	maximum	ADJ
ajm-1766	85	14	amount	amount	NOUN
ajm-1766	85	15	to	to	ADP
ajm-1766	85	16	the	the	DET
ajm-1766	85	17	health	health	NOUN
ajm-1766	85	18	savings	saving	NOUN
ajm-1766	85	19	account	account	NOUN
ajm-1766	85	20	if	if	SCONJ
ajm-1766	85	21	they	they	PRON
ajm-1766	85	22	expect	expect	VERB
ajm-1766	85	23	that	that	SCONJ
ajm-1766	85	24	their	their	PRON
ajm-1766	85	25	adult	adult	NOUN
ajm-1766	85	26	child(ren	child(ren	NOUN
ajm-1766	85	27	)	)	PUNCT
ajm-1766	85	28	might	might	AUX
ajm-1766	85	29	help	help	VERB
ajm-1766	85	30	pay	pay	VERB
ajm-1766	85	31	the	the	DET
ajm-1766	85	32	deductible	deductible	ADJ
ajm-1766	85	33	or	or	CCONJ
ajm-1766	85	34	out	out	ADV
ajm-1766	85	35	-	-	PUNCT
ajm-1766	85	36	of	of	ADP
ajm-1766	85	37	-	-	PUNCT
ajm-1766	85	38	pocket	pocket	NOUN
ajm-1766	85	39	maximum	maximum	NOUN
ajm-1766	85	40	.	.	PUNCT
ajm-1766	86	1	however	however	ADV
ajm-1766	86	2	,	,	PUNCT
ajm-1766	86	3	if	if	SCONJ
ajm-1766	86	4	the	the	DET
ajm-1766	86	5	parents	parent	NOUN
ajm-1766	86	6	can	can	AUX
ajm-1766	86	7	afford	afford	VERB
ajm-1766	86	8	it	it	PRON
ajm-1766	86	9	,	,	PUNCT
ajm-1766	86	10	they	they	PRON
ajm-1766	86	11	may	may	AUX
ajm-1766	86	12	still	still	ADV
ajm-1766	86	13	want	want	VERB
ajm-1766	86	14	to	to	PART
ajm-1766	86	15	contribute	contribute	VERB
ajm-1766	86	16	the	the	DET
ajm-1766	86	17	maximum	maximum	NOUN
ajm-1766	86	18	to	to	ADP
ajm-1766	86	19	the	the	DET
ajm-1766	86	20	health	health	NOUN
ajm-1766	86	21	savings	saving	NOUN
ajm-1766	86	22	account	account	NOUN
ajm-1766	86	23	to	to	PART
ajm-1766	86	24	use	use	VERB
ajm-1766	86	25	for	for	ADP
ajm-1766	86	26	future	future	ADJ
ajm-1766	86	27	medical	medical	ADJ
ajm-1766	86	28	costs	cost	NOUN
ajm-1766	86	29	.	.	PUNCT
ajm-1766	87	1	3	3	X
ajm-1766	87	2	.	.	X
ajm-1766	87	3	the	the	DET
ajm-1766	87	4	parents	parent	NOUN
ajm-1766	87	5	may	may	AUX
ajm-1766	87	6	want	want	VERB
ajm-1766	87	7	to	to	PART
ajm-1766	87	8	ignore	ignore	VERB
ajm-1766	87	9	the	the	DET
ajm-1766	87	10	possibility	possibility	NOUN
ajm-1766	87	11	that	that	SCONJ
ajm-1766	87	12	their	their	PRON
ajm-1766	87	13	adult	adult	NOUN
ajm-1766	87	14	child(ren	child(ren	NOUN
ajm-1766	87	15	)	)	PUNCT
ajm-1766	87	16	may	may	AUX
ajm-1766	87	17	pay	pay	VERB
ajm-1766	87	18	some	some	PRON
ajm-1766	87	19	or	or	CCONJ
ajm-1766	87	20	all	all	PRON
ajm-1766	87	21	of	of	ADP
ajm-1766	87	22	the	the	DET
ajm-1766	87	23	out	out	ADJ
ajm-1766	87	24	-	-	PUNCT
ajm-1766	87	25	of	of	ADP
ajm-1766	87	26	-	-	PUNCT
ajm-1766	87	27	pocket	pocket	NOUN
ajm-1766	87	28	maximum	maximum	NOUN
ajm-1766	87	29	initially	initially	ADV
ajm-1766	87	30	when	when	SCONJ
ajm-1766	87	31	determining	determine	VERB
ajm-1766	87	32	how	how	SCONJ
ajm-1766	87	33	much	much	ADJ
ajm-1766	87	34	to	to	PART
ajm-1766	87	35	contribute	contribute	VERB
ajm-1766	87	36	to	to	ADP
ajm-1766	87	37	the	the	DET
ajm-1766	87	38	health	health	NOUN
ajm-1766	87	39	savings	saving	NOUN
ajm-1766	87	40	account	account	NOUN
ajm-1766	87	41	.	.	PUNCT
ajm-1766	88	1	80	80	NUM
ajm-1766	88	2	american	american	ADJ
ajm-1766	88	3	journal	journal	PROPN
ajm-1766	88	4	of	of	ADP
ajm-1766	88	5	management	management	NOUN
ajm-1766	88	6	vol	vol	NOUN
ajm-1766	88	7	.	.	PUNCT
ajm-1766	89	1	17(1	17(1	NUM
ajm-1766	89	2	)	)	PUNCT
ajm-1766	89	3	2017	2017	NUM
ajm-1766	89	4	the	the	DET
ajm-1766	89	5	contributions	contribution	NOUN
ajm-1766	89	6	could	could	AUX
ajm-1766	89	7	then	then	ADV
ajm-1766	89	8	be	be	AUX
ajm-1766	89	9	adjusted	adjust	VERB
ajm-1766	89	10	if	if	SCONJ
ajm-1766	89	11	the	the	DET
ajm-1766	89	12	out	out	NOUN
ajm-1766	89	13	-	-	PUNCT
ajm-1766	89	14	of	of	ADP
ajm-1766	89	15	-	-	PUNCT
ajm-1766	89	16	pocket	pocket	NOUN
ajm-1766	89	17	maximum	maximum	NOUN
ajm-1766	89	18	is	be	AUX
ajm-1766	89	19	at	at	ADV
ajm-1766	89	20	least	least	ADJ
ajm-1766	89	21	partially	partially	ADV
ajm-1766	89	22	paid	pay	VERB
ajm-1766	89	23	by	by	ADP
ajm-1766	89	24	an	an	DET
ajm-1766	89	25	adult	adult	NOUN
ajm-1766	89	26	child	child	NOUN
ajm-1766	89	27	.	.	PUNCT
ajm-1766	90	1	assuming	assume	VERB
ajm-1766	90	2	there	there	PRON
ajm-1766	90	3	is	be	VERB
ajm-1766	90	4	still	still	ADV
ajm-1766	90	5	part	part	NOUN
ajm-1766	90	6	of	of	ADP
ajm-1766	90	7	the	the	DET
ajm-1766	90	8	calendar	calendar	NOUN
ajm-1766	90	9	year	year	NOUN
ajm-1766	90	10	left	leave	VERB
ajm-1766	90	11	to	to	PART
ajm-1766	90	12	adjust	adjust	VERB
ajm-1766	90	13	their	their	PRON
ajm-1766	90	14	contributions	contribution	NOUN
ajm-1766	90	15	.	.	PUNCT
ajm-1766	91	1	implications	implication	NOUN
ajm-1766	91	2	for	for	ADP
ajm-1766	91	3	policy	policy	NOUN
ajm-1766	91	4	makers	maker	NOUN
ajm-1766	91	5	while	while	SCONJ
ajm-1766	91	6	it	it	PRON
ajm-1766	91	7	would	would	AUX
ajm-1766	91	8	not	not	PART
ajm-1766	91	9	be	be	AUX
ajm-1766	91	10	revenue	revenue	NOUN
ajm-1766	91	11	neutral	neutral	ADJ
ajm-1766	91	12	to	to	ADP
ajm-1766	91	13	the	the	DET
ajm-1766	91	14	government	government	NOUN
ajm-1766	91	15	to	to	PART
ajm-1766	91	16	allow	allow	VERB
ajm-1766	91	17	a	a	DET
ajm-1766	91	18	parent	parent	NOUN
ajm-1766	91	19	�	�	PROPN
ajm-1766	91	20	s	s	PART
ajm-1766	91	21	health	health	NOUN
ajm-1766	91	22	savings	saving	NOUN
ajm-1766	91	23	account	account	NOUN
ajm-1766	91	24	to	to	PART
ajm-1766	91	25	be	be	AUX
ajm-1766	91	26	used	use	VERB
ajm-1766	91	27	to	to	PART
ajm-1766	91	28	pay	pay	VERB
ajm-1766	91	29	for	for	ADP
ajm-1766	91	30	medical	medical	ADJ
ajm-1766	91	31	costs	cost	NOUN
ajm-1766	91	32	for	for	ADP
ajm-1766	91	33	children	child	NOUN
ajm-1766	91	34	under	under	ADP
ajm-1766	91	35	age	age	NOUN
ajm-1766	91	36	27	27	NUM
ajm-1766	91	37	who	who	PRON
ajm-1766	91	38	are	be	AUX
ajm-1766	91	39	not	not	PART
ajm-1766	91	40	tax	tax	NOUN
ajm-1766	91	41	dependents	dependent	NOUN
ajm-1766	91	42	,	,	PUNCT
ajm-1766	91	43	this	this	PRON
ajm-1766	91	44	would	would	AUX
ajm-1766	91	45	make	make	VERB
ajm-1766	91	46	the	the	DET
ajm-1766	91	47	tax	tax	NOUN
ajm-1766	91	48	laws	law	NOUN
ajm-1766	91	49	applicable	applicable	ADJ
ajm-1766	91	50	to	to	ADP
ajm-1766	91	51	health	health	NOUN
ajm-1766	91	52	savings	saving	NOUN
ajm-1766	91	53	accounts	account	VERB
ajm-1766	91	54	more	more	ADV
ajm-1766	91	55	consistent	consistent	ADJ
ajm-1766	91	56	with	with	ADP
ajm-1766	91	57	the	the	DET
ajm-1766	91	58	requirements	requirement	NOUN
ajm-1766	91	59	of	of	ADP
ajm-1766	91	60	the	the	DET
ajm-1766	91	61	affordable	affordable	ADJ
ajm-1766	91	62	care	care	PROPN
ajm-1766	91	63	act	act	PROPN
ajm-1766	91	64	.	.	PUNCT
ajm-1766	92	1	it	it	PRON
ajm-1766	92	2	would	would	AUX
ajm-1766	92	3	also	also	ADV
ajm-1766	92	4	make	make	VERB
ajm-1766	92	5	the	the	DET
ajm-1766	92	6	tax	tax	NOUN
ajm-1766	92	7	benefits	benefit	NOUN
ajm-1766	92	8	under	under	ADP
ajm-1766	92	9	a	a	DET
ajm-1766	92	10	health	health	NOUN
ajm-1766	92	11	savings	saving	NOUN
ajm-1766	92	12	account	account	VERB
ajm-1766	92	13	more	more	ADV
ajm-1766	92	14	consistent	consistent	ADJ
ajm-1766	92	15	with	with	ADP
ajm-1766	92	16	the	the	DET
ajm-1766	92	17	interpretation	interpretation	NOUN
ajm-1766	92	18	that	that	SCONJ
ajm-1766	92	19	the	the	DET
ajm-1766	92	20	internal	internal	ADJ
ajm-1766	92	21	revenue	revenue	NOUN
ajm-1766	92	22	service	service	NOUN
ajm-1766	92	23	has	have	AUX
ajm-1766	92	24	made	make	VERB
ajm-1766	92	25	that	that	DET
ajm-1766	92	26	money	money	NOUN
ajm-1766	92	27	from	from	ADP
ajm-1766	92	28	a	a	DET
ajm-1766	92	29	flexible	flexible	ADJ
ajm-1766	92	30	spending	spending	NOUN
ajm-1766	92	31	arrangement	arrangement	NOUN
ajm-1766	92	32	can	can	AUX
ajm-1766	92	33	be	be	AUX
ajm-1766	92	34	used	use	VERB
ajm-1766	92	35	for	for	ADP
ajm-1766	92	36	a	a	DET
ajm-1766	92	37	child	child	NOUN
ajm-1766	92	38	under	under	ADP
ajm-1766	92	39	age	age	NOUN
ajm-1766	92	40	27	27	NUM
ajm-1766	92	41	even	even	ADV
ajm-1766	92	42	if	if	SCONJ
ajm-1766	92	43	the	the	DET
ajm-1766	92	44	child	child	NOUN
ajm-1766	92	45	is	be	AUX
ajm-1766	92	46	not	not	PART
ajm-1766	92	47	a	a	DET
ajm-1766	92	48	tax	tax	NOUN
ajm-1766	92	49	dependent	dependent	ADJ
ajm-1766	92	50	.	.	PUNCT
ajm-1766	93	1	this	this	DET
ajm-1766	93	2	change	change	NOUN
ajm-1766	93	3	to	to	ADP
ajm-1766	93	4	the	the	DET
ajm-1766	93	5	tax	tax	NOUN
ajm-1766	93	6	law	law	NOUN
ajm-1766	93	7	would	would	AUX
ajm-1766	93	8	also	also	ADV
ajm-1766	93	9	reduce	reduce	VERB
ajm-1766	93	10	the	the	DET
ajm-1766	93	11	complication	complication	NOUN
ajm-1766	93	12	of	of	ADP
ajm-1766	93	13	families	family	NOUN
ajm-1766	93	14	with	with	ADP
ajm-1766	93	15	high	high	ADJ
ajm-1766	93	16	deductible	deductible	ADJ
ajm-1766	93	17	health	health	NOUN
ajm-1766	93	18	plans	plan	NOUN
ajm-1766	93	19	and	and	CCONJ
ajm-1766	93	20	health	health	NOUN
ajm-1766	93	21	savings	saving	NOUN
ajm-1766	93	22	accounts	account	NOUN
ajm-1766	93	23	having	have	VERB
ajm-1766	93	24	to	to	PART
ajm-1766	93	25	plan	plan	VERB
ajm-1766	93	26	their	their	PRON
ajm-1766	93	27	medical	medical	ADJ
ajm-1766	93	28	expenses	expense	NOUN
ajm-1766	93	29	during	during	ADP
ajm-1766	93	30	the	the	DET
ajm-1766	93	31	insurance	insurance	NOUN
ajm-1766	93	32	plan	plan	NOUN
ajm-1766	93	33	year	year	NOUN
ajm-1766	93	34	to	to	PART
ajm-1766	93	35	maximize	maximize	VERB
ajm-1766	93	36	the	the	DET
ajm-1766	93	37	portion	portion	NOUN
ajm-1766	93	38	of	of	ADP
ajm-1766	93	39	the	the	DET
ajm-1766	93	40	out	out	ADJ
ajm-1766	93	41	-	-	PUNCT
ajm-1766	93	42	of	of	ADP
ajm-1766	93	43	-	-	PUNCT
ajm-1766	93	44	pocket	pocket	NOUN
ajm-1766	93	45	maximum	maximum	NOUN
ajm-1766	93	46	paid	pay	VERB
ajm-1766	93	47	by	by	ADP
ajm-1766	93	48	tax	tax	NOUN
ajm-1766	93	49	dependents	dependent	NOUN
ajm-1766	93	50	while	while	SCONJ
ajm-1766	93	51	trying	try	VERB
ajm-1766	93	52	to	to	PART
ajm-1766	93	53	postpone	postpone	VERB
ajm-1766	93	54	medical	medical	ADJ
ajm-1766	93	55	costs	cost	NOUN
ajm-1766	93	56	for	for	ADP
ajm-1766	93	57	adult	adult	NOUN
ajm-1766	93	58	children	child	NOUN
ajm-1766	93	59	who	who	PRON
ajm-1766	93	60	are	be	AUX
ajm-1766	93	61	not	not	PART
ajm-1766	93	62	tax	tax	NOUN
ajm-1766	93	63	dependents	dependent	NOUN
ajm-1766	93	64	.	.	PUNCT
ajm-1766	94	1	conclusion	conclusion	NOUN
ajm-1766	94	2	policy	policy	NOUN
ajm-1766	94	3	makers	maker	NOUN
ajm-1766	94	4	should	should	AUX
ajm-1766	94	5	consider	consider	VERB
ajm-1766	94	6	whether	whether	SCONJ
ajm-1766	94	7	a	a	DET
ajm-1766	94	8	change	change	NOUN
ajm-1766	94	9	in	in	ADP
ajm-1766	94	10	the	the	DET
ajm-1766	94	11	tax	tax	NOUN
ajm-1766	94	12	law	law	NOUN
ajm-1766	94	13	with	with	ADP
ajm-1766	94	14	respect	respect	NOUN
ajm-1766	94	15	to	to	ADP
ajm-1766	94	16	health	health	NOUN
ajm-1766	94	17	savings	saving	NOUN
ajm-1766	94	18	accounts	account	NOUN
ajm-1766	94	19	(	(	PUNCT
ajm-1766	94	20	and	and	CCONJ
ajm-1766	94	21	medical	medical	ADJ
ajm-1766	94	22	savings	saving	NOUN
ajm-1766	94	23	accounts	account	NOUN
ajm-1766	94	24	)	)	PUNCT
ajm-1766	94	25	would	would	AUX
ajm-1766	94	26	make	make	VERB
ajm-1766	94	27	sense	sense	NOUN
ajm-1766	94	28	.	.	PUNCT
ajm-1766	95	1	the	the	DET
ajm-1766	95	2	potential	potential	ADJ
ajm-1766	95	3	change	change	NOUN
ajm-1766	95	4	in	in	ADP
ajm-1766	95	5	the	the	DET
ajm-1766	95	6	law	law	NOUN
ajm-1766	95	7	could	could	AUX
ajm-1766	95	8	allow	allow	VERB
ajm-1766	95	9	a	a	DET
ajm-1766	95	10	taxpayer	taxpayer	NOUN
ajm-1766	95	11	to	to	PART
ajm-1766	95	12	pay	pay	VERB
ajm-1766	95	13	for	for	ADP
ajm-1766	95	14	medical	medical	ADJ
ajm-1766	95	15	costs	cost	NOUN
ajm-1766	95	16	for	for	ADP
ajm-1766	95	17	children	child	NOUN
ajm-1766	95	18	under	under	ADP
ajm-1766	95	19	age	age	NOUN
ajm-1766	95	20	27	27	NUM
ajm-1766	95	21	,	,	PUNCT
ajm-1766	95	22	regardless	regardless	ADV
ajm-1766	95	23	of	of	ADP
ajm-1766	95	24	whether	whether	SCONJ
ajm-1766	95	25	they	they	PRON
ajm-1766	95	26	are	be	AUX
ajm-1766	95	27	tax	tax	NOUN
ajm-1766	95	28	dependents	dependent	NOUN
ajm-1766	95	29	,	,	PUNCT
ajm-1766	95	30	from	from	ADP
ajm-1766	95	31	a	a	DET
ajm-1766	95	32	health	health	NOUN
ajm-1766	95	33	savings	saving	NOUN
ajm-1766	95	34	account	account	NOUN
ajm-1766	95	35	.	.	PUNCT
ajm-1766	96	1	the	the	DET
ajm-1766	96	2	cost	cost	NOUN
ajm-1766	96	3	of	of	ADP
ajm-1766	96	4	such	such	DET
ajm-1766	96	5	a	a	DET
ajm-1766	96	6	policy	policy	NOUN
ajm-1766	96	7	should	should	AUX
ajm-1766	96	8	be	be	AUX
ajm-1766	96	9	estimated	estimate	VERB
ajm-1766	96	10	so	so	SCONJ
ajm-1766	96	11	it	it	PRON
ajm-1766	96	12	can	can	AUX
ajm-1766	96	13	either	either	CCONJ
ajm-1766	96	14	be	be	AUX
ajm-1766	96	15	funded	fund	VERB
ajm-1766	96	16	or	or	CCONJ
ajm-1766	96	17	offset	offset	VERB
ajm-1766	96	18	if	if	SCONJ
ajm-1766	96	19	the	the	DET
ajm-1766	96	20	tax	tax	NOUN
ajm-1766	96	21	law	law	NOUN
ajm-1766	96	22	is	be	AUX
ajm-1766	96	23	changed	change	VERB
ajm-1766	96	24	.	.	PUNCT
ajm-1766	97	1	until	until	SCONJ
ajm-1766	97	2	such	such	DET
ajm-1766	97	3	a	a	DET
ajm-1766	97	4	change	change	NOUN
ajm-1766	97	5	is	be	AUX
ajm-1766	97	6	made	make	VERB
ajm-1766	97	7	in	in	ADP
ajm-1766	97	8	the	the	DET
ajm-1766	97	9	law	law	NOUN
ajm-1766	97	10	,	,	PUNCT
ajm-1766	97	11	taxpayers	taxpayer	NOUN
ajm-1766	97	12	with	with	ADP
ajm-1766	97	13	adult	adult	NOUN
ajm-1766	97	14	dependents	dependent	NOUN
ajm-1766	97	15	covered	cover	VERB
ajm-1766	97	16	under	under	ADP
ajm-1766	97	17	their	their	PRON
ajm-1766	97	18	high	high	ADJ
ajm-1766	97	19	deductible	deductible	ADJ
ajm-1766	97	20	health	health	NOUN
ajm-1766	97	21	plan	plan	NOUN
ajm-1766	97	22	who	who	PRON
ajm-1766	97	23	are	be	AUX
ajm-1766	97	24	not	not	PART
ajm-1766	97	25	tax	tax	NOUN
ajm-1766	97	26	dependents	dependent	NOUN
ajm-1766	97	27	should	should	AUX
ajm-1766	97	28	carefully	carefully	ADV
ajm-1766	97	29	consider	consider	VERB
ajm-1766	97	30	the	the	DET
ajm-1766	97	31	effects	effect	NOUN
ajm-1766	97	32	on	on	ADP
ajm-1766	97	33	their	their	PRON
ajm-1766	97	34	high	high	ADJ
ajm-1766	97	35	deductible	deductible	ADJ
ajm-1766	97	36	health	health	NOUN
ajm-1766	97	37	plans	plan	NOUN
ajm-1766	97	38	and	and	CCONJ
ajm-1766	97	39	health	health	NOUN
ajm-1766	97	40	savings	saving	NOUN
ajm-1766	97	41	accounts	account	NOUN
ajm-1766	97	42	.	.	PUNCT
ajm-1766	98	1	some	some	PRON
ajm-1766	98	2	of	of	ADP
ajm-1766	98	3	implications	implication	NOUN
ajm-1766	98	4	to	to	PART
ajm-1766	98	5	be	be	AUX
ajm-1766	98	6	considered	consider	VERB
ajm-1766	98	7	were	be	AUX
ajm-1766	98	8	detailed	detail	VERB
ajm-1766	98	9	in	in	ADP
ajm-1766	98	10	this	this	DET
ajm-1766	98	11	paper	paper	NOUN
ajm-1766	98	12	.	.	PUNCT
ajm-1766	99	1	references	reference	NOUN
ajm-1766	99	2	internal	internal	PROPN
ajm-1766	99	3	revenue	revenue	NOUN
ajm-1766	99	4	code	code	NOUN
ajm-1766	99	5	(	(	PUNCT
ajm-1766	99	6	title	title	NOUN
ajm-1766	99	7	26	26	NUM
ajm-1766	99	8	)	)	PUNCT
ajm-1766	99	9	.	.	PUNCT
ajm-1766	100	1	subtitle	subtitle	VERB
ajm-1766	100	2	a	a	DET
ajm-1766	100	3	�	�	PROPN
ajm-1766	100	4	income	income	NOUN
ajm-1766	100	5	taxes	taxis	NOUN
ajm-1766	100	6	,	,	PUNCT
ajm-1766	100	7	chapter	chapter	NOUN
ajm-1766	100	8	1	1	NUM
ajm-1766	100	9	-	-	PUNCT
ajm-1766	100	10	normal	normal	ADJ
ajm-1766	100	11	taxes	taxis	NOUN
ajm-1766	100	12	and	and	CCONJ
ajm-1766	100	13	surtaxes	surtax	NOUN
ajm-1766	100	14	,	,	PUNCT
ajm-1766	100	15	subchapter	subchapter	NOUN
ajm-1766	100	16	b	b	NOUN
ajm-1766	100	17	-	-	PUNCT
ajm-1766	100	18	computation	computation	NOUN
ajm-1766	100	19	of	of	ADP
ajm-1766	100	20	taxable	taxable	ADJ
ajm-1766	100	21	income	income	NOUN
ajm-1766	100	22	,	,	PUNCT
ajm-1766	100	23	part	part	NOUN
ajm-1766	100	24	v	v	NOUN
ajm-1766	100	25	-	-	PUNCT
ajm-1766	100	26	deductions	deduction	NOUN
ajm-1766	100	27	for	for	ADP
ajm-1766	100	28	personal	personal	ADJ
ajm-1766	100	29	exemptions	exemption	NOUN
ajm-1766	100	30	,	,	PUNCT
ajm-1766	100	31	section	section	NOUN
ajm-1766	100	32	152	152	NUM
ajm-1766	100	33	-	-	PUNCT
ajm-1766	100	34	dependent	dependent	NOUN
ajm-1766	100	35	defined	define	VERB
ajm-1766	100	36	.	.	PUNCT
ajm-1766	101	1	internal	internal	ADJ
ajm-1766	101	2	revenue	revenue	NOUN
ajm-1766	101	3	code	code	NOUN
ajm-1766	101	4	(	(	PUNCT
ajm-1766	101	5	title	title	NOUN
ajm-1766	101	6	26	26	NUM
ajm-1766	101	7	)	)	PUNCT
ajm-1766	101	8	.	.	PUNCT
ajm-1766	102	1	subtitle	subtitle	VERB
ajm-1766	102	2	a	a	DET
ajm-1766	102	3	�	�	PROPN
ajm-1766	102	4	income	income	NOUN
ajm-1766	102	5	taxes	taxis	NOUN
ajm-1766	102	6	,	,	PUNCT
ajm-1766	102	7	chapter	chapter	NOUN
ajm-1766	102	8	1	1	NUM
ajm-1766	102	9	-	-	PUNCT
ajm-1766	102	10	normal	normal	ADJ
ajm-1766	102	11	taxes	taxis	NOUN
ajm-1766	102	12	and	and	CCONJ
ajm-1766	102	13	surtaxes	surtax	NOUN
ajm-1766	102	14	,	,	PUNCT
ajm-1766	102	15	subchapter	subchapter	NOUN
ajm-1766	102	16	b	b	NOUN
ajm-1766	102	17	-	-	PUNCT
ajm-1766	102	18	computation	computation	NOUN
ajm-1766	102	19	of	of	ADP
ajm-1766	102	20	taxable	taxable	ADJ
ajm-1766	102	21	income	income	NOUN
ajm-1766	102	22	,	,	PUNCT
ajm-1766	102	23	part	part	NOUN
ajm-1766	102	24	vii	vii	ADJ
ajm-1766	102	25	-	-	PUNCT
ajm-1766	102	26	additional	additional	ADJ
ajm-1766	102	27	itemized	itemize	VERB
ajm-1766	102	28	deductions	deduction	NOUN
ajm-1766	102	29	for	for	ADP
ajm-1766	102	30	individuals	individual	NOUN
ajm-1766	102	31	,	,	PUNCT
ajm-1766	102	32	section	section	NOUN
ajm-1766	102	33	223	223	NUM
ajm-1766	102	34	-	-	PUNCT
ajm-1766	102	35	health	health	NOUN
ajm-1766	102	36	savings	saving	NOUN
ajm-1766	102	37	accounts	account	NOUN
ajm-1766	102	38	.	.	PUNCT
ajm-1766	103	1	internal	internal	ADJ
ajm-1766	103	2	revenue	revenue	NOUN
ajm-1766	103	3	service	service	NOUN
ajm-1766	103	4	.	.	PUNCT
ajm-1766	104	1	(	(	PUNCT
ajm-1766	104	2	2010	2010	NUM
ajm-1766	104	3	)	)	PUNCT
ajm-1766	104	4	.	.	PUNCT
ajm-1766	105	1	notice	notice	VERB
ajm-1766	105	2	2010	2010	NUM
ajm-1766	105	3	-	-	SYM
ajm-1766	105	4	38	38	NUM
ajm-1766	105	5	,	,	PUNCT
ajm-1766	105	6	internal	internal	ADJ
ajm-1766	105	7	revenue	revenue	NOUN
ajm-1766	105	8	bulletin	bulletin	NOUN
ajm-1766	105	9	2010	2010	NUM
ajm-1766	105	10	-	-	SYM
ajm-1766	105	11	20	20	NUM
ajm-1766	105	12	,	,	PUNCT
ajm-1766	105	13	may	may	AUX
ajm-1766	105	14	17	17	NUM
ajm-1766	105	15	.	.	PUNCT
ajm-1766	106	1	internal	internal	ADJ
ajm-1766	106	2	revenue	revenue	NOUN
ajm-1766	106	3	service	service	NOUN
ajm-1766	106	4	.	.	PUNCT
ajm-1766	107	1	(	(	PUNCT
ajm-1766	107	2	2016a	2016a	NUM
ajm-1766	107	3	)	)	PUNCT
ajm-1766	107	4	.	.	PUNCT
ajm-1766	108	1	form	form	NOUN
ajm-1766	108	2	1040	1040	NUM
ajm-1766	108	3	instructions	instruction	NOUN
ajm-1766	108	4	�	�	NOUN
ajm-1766	108	5	2015	2015	NUM
ajm-1766	108	6	,	,	PUNCT
ajm-1766	108	7	january	january	PROPN
ajm-1766	108	8	5	5	NUM
ajm-1766	108	9	.	.	PUNCT
ajm-1766	108	10	internal	internal	ADJ
ajm-1766	108	11	revenue	revenue	NOUN
ajm-1766	108	12	service	service	NOUN
ajm-1766	108	13	.	.	PUNCT
ajm-1766	109	1	(	(	PUNCT
ajm-1766	109	2	2016b	2016b	NUM
ajm-1766	109	3	)	)	PUNCT
ajm-1766	109	4	.	.	PUNCT
ajm-1766	110	1	publication	publication	NOUN
ajm-1766	110	2	969	969	NUM
ajm-1766	110	3	,	,	PUNCT
ajm-1766	110	4	health	health	NOUN
ajm-1766	110	5	savings	saving	NOUN
ajm-1766	110	6	accounts	account	NOUN
ajm-1766	110	7	and	and	CCONJ
ajm-1766	110	8	other	other	ADJ
ajm-1766	110	9	tax	tax	NOUN
ajm-1766	110	10	-	-	PUNCT
ajm-1766	110	11	favored	favor	VERB
ajm-1766	110	12	health	health	NOUN
ajm-1766	110	13	plans	plan	NOUN
ajm-1766	110	14	,	,	PUNCT
ajm-1766	110	15	january	january	PROPN
ajm-1766	110	16	13	13	NUM
ajm-1766	110	17	.	.	PUNCT
ajm-1766	111	1	internal	internal	ADJ
ajm-1766	111	2	revenue	revenue	NOUN
ajm-1766	111	3	service	service	NOUN
ajm-1766	111	4	.	.	PUNCT
ajm-1766	112	1	(	(	PUNCT
ajm-1766	112	2	2016c	2016c	NUM
ajm-1766	112	3	)	)	PUNCT
ajm-1766	112	4	.	.	PUNCT
ajm-1766	113	1	revenue	revenue	NOUN
ajm-1766	113	2	procedure	procedure	NOUN
ajm-1766	113	3	2016	2016	NUM
ajm-1766	113	4	-	-	SYM
ajm-1766	113	5	28	28	NUM
ajm-1766	113	6	,	,	PUNCT
ajm-1766	113	7	internal	internal	ADJ
ajm-1766	113	8	revenue	revenue	NOUN
ajm-1766	113	9	bulletin	bulletin	NOUN
ajm-1766	113	10	2016	2016	NUM
ajm-1766	113	11	-	-	SYM
ajm-1766	113	12	20	20	NUM
ajm-1766	113	13	,	,	PUNCT
ajm-1766	113	14	may	may	AUX
ajm-1766	113	15	16	16	NUM
ajm-1766	113	16	.	.	PUNCT
ajm-1766	114	1	public	public	ADJ
ajm-1766	114	2	law	law	NOUN
ajm-1766	114	3	108	108	NUM
ajm-1766	114	4	-	-	SYM
ajm-1766	114	5	173	173	NUM
ajm-1766	114	6	.	.	PUNCT
ajm-1766	115	1	(	(	PUNCT
ajm-1766	115	2	2003	2003	NUM
ajm-1766	115	3	)	)	PUNCT
ajm-1766	115	4	.	.	PUNCT
ajm-1766	116	1	medicare	medicare	PROPN
ajm-1766	116	2	prescription	prescription	NOUN
ajm-1766	116	3	drug	drug	NOUN
ajm-1766	116	4	,	,	PUNCT
ajm-1766	116	5	improvement	improvement	NOUN
ajm-1766	116	6	,	,	PUNCT
ajm-1766	116	7	and	and	CCONJ
ajm-1766	116	8	modernization	modernization	NOUN
ajm-1766	116	9	act	act	NOUN
ajm-1766	116	10	of	of	ADP
ajm-1766	116	11	2003	2003	NUM
ajm-1766	116	12	,	,	PUNCT
ajm-1766	116	13	december	december	PROPN
ajm-1766	116	14	8	8	NUM
ajm-1766	116	15	.	.	PUNCT
ajm-1766	117	1	public	public	ADJ
ajm-1766	117	2	law	law	NOUN
ajm-1766	117	3	111	111	NUM
ajm-1766	117	4	-	-	SYM
ajm-1766	117	5	148	148	NUM
ajm-1766	117	6	.	.	PUNCT
ajm-1766	118	1	(	(	PUNCT
ajm-1766	118	2	2010	2010	NUM
ajm-1766	118	3	)	)	PUNCT
ajm-1766	118	4	.	.	PUNCT
ajm-1766	119	1	patient	patient	ADJ
ajm-1766	119	2	protection	protection	NOUN
ajm-1766	119	3	and	and	CCONJ
ajm-1766	119	4	affordable	affordable	ADJ
ajm-1766	119	5	care	care	PROPN
ajm-1766	119	6	act	act	PROPN
ajm-1766	119	7	,	,	PUNCT
ajm-1766	119	8	march	march	PROPN
ajm-1766	119	9	23	23	NUM
ajm-1766	119	10	.	.	PUNCT
ajm-1766	120	1	public	public	ADJ
ajm-1766	120	2	law	law	NOUN
ajm-1766	120	3	111	111	NUM
ajm-1766	120	4	-	-	SYM
ajm-1766	120	5	152	152	NUM
ajm-1766	120	6	.	.	PUNCT
ajm-1766	121	1	(	(	PUNCT
ajm-1766	121	2	2010	2010	NUM
ajm-1766	121	3	)	)	PUNCT
ajm-1766	121	4	.	.	PUNCT
ajm-1766	122	1	health	health	NOUN
ajm-1766	122	2	care	care	NOUN
ajm-1766	122	3	and	and	CCONJ
ajm-1766	122	4	education	education	NOUN
ajm-1766	122	5	reconciliation	reconciliation	NOUN
ajm-1766	122	6	act	act	NOUN
ajm-1766	122	7	of	of	ADP
ajm-1766	122	8	2010	2010	NUM
ajm-1766	122	9	,	,	PUNCT
ajm-1766	122	10	march	march	PROPN
ajm-1766	122	11	30	30	NUM
ajm-1766	122	12	.	.	PUNCT
ajm-1766	123	1	smith	smith	PROPN
ajm-1766	123	2	,	,	PUNCT
ajm-1766	123	3	s.	s.	PROPN
ajm-1766	123	4	r.	r.	PROPN
ajm-1766	123	5	(	(	PUNCT
ajm-1766	123	6	2015a	2015a	NUM
ajm-1766	123	7	)	)	PUNCT
ajm-1766	123	8	.	.	PUNCT
ajm-1766	124	1	tax	tax	NOUN
ajm-1766	124	2	and	and	CCONJ
ajm-1766	124	3	other	other	ADJ
ajm-1766	124	4	implications	implication	NOUN
ajm-1766	124	5	of	of	ADP
ajm-1766	124	6	traditional	traditional	ADJ
ajm-1766	124	7	health	health	NOUN
ajm-1766	124	8	insurance	insurance	NOUN
ajm-1766	124	9	plans	plan	NOUN
ajm-1766	124	10	versus	versus	ADP
ajm-1766	124	11	highdeductible	highdeductible	ADJ
ajm-1766	124	12	health	health	NOUN
ajm-1766	124	13	plans	plan	NOUN
ajm-1766	124	14	,	,	PUNCT
ajm-1766	124	15	journal	journal	NOUN
ajm-1766	124	16	of	of	ADP
ajm-1766	124	17	business	business	NOUN
ajm-1766	124	18	and	and	CCONJ
ajm-1766	124	19	behavioral	behavioral	ADJ
ajm-1766	124	20	sciences	science	NOUN
ajm-1766	124	21	,	,	PUNCT
ajm-1766	124	22	27	27	NUM
ajm-1766	124	23	,	,	PUNCT
ajm-1766	124	24	(	(	PUNCT
ajm-1766	124	25	2	2	NUM
ajm-1766	124	26	)	)	PUNCT
ajm-1766	124	27	,	,	PUNCT
ajm-1766	124	28	102	102	NUM
ajm-1766	124	29	-	-	SYM
ajm-1766	124	30	111	111	NUM
ajm-1766	124	31	smith	smith	NOUN
ajm-1766	124	32	,	,	PUNCT
ajm-1766	124	33	s.	s.	PROPN
ajm-1766	124	34	r.	r.	PROPN
ajm-1766	124	35	(	(	PUNCT
ajm-1766	124	36	2015b	2015b	NUM
ajm-1766	124	37	)	)	PUNCT
ajm-1766	124	38	.	.	PUNCT
ajm-1766	125	1	high	high	ADJ
ajm-1766	125	2	deductible	deductible	ADJ
ajm-1766	125	3	health	health	NOUN
ajm-1766	125	4	plans	plan	NOUN
ajm-1766	125	5	and	and	CCONJ
ajm-1766	125	6	health	health	NOUN
ajm-1766	125	7	savings	saving	NOUN
ajm-1766	125	8	accounts	account	NOUN
ajm-1766	125	9	:	:	PUNCT
ajm-1766	125	10	potential	potential	ADJ
ajm-1766	125	11	problems	problem	NOUN
ajm-1766	125	12	for	for	ADP
ajm-1766	125	13	taxpayers	taxpayer	NOUN
ajm-1766	125	14	,	,	PUNCT
ajm-1766	125	15	opportunities	opportunity	NOUN
ajm-1766	125	16	for	for	ADP
ajm-1766	125	17	policy	policy	NOUN
ajm-1766	125	18	makers	maker	NOUN
ajm-1766	125	19	,	,	PUNCT
ajm-1766	125	20	decision	decision	NOUN
ajm-1766	125	21	sciences	sciences	PROPN
ajm-1766	125	22	institute	institute	PROPN
ajm-1766	125	23	annual	annual	ADJ
ajm-1766	125	24	meeting	meeting	NOUN
ajm-1766	125	25	proceedings	proceeding	NOUN
ajm-1766	125	26	,	,	PUNCT
ajm-1766	125	27	http://www.decisionsciences.org/portals/16/proceedings/am-2015/index.html	http://www.decisionsciences.org/portals/16/proceedings/am-2015/index.html	PROPN
ajm-1766	125	28	.	.	PUNCT
ajm-1766	125	29	american	american	PROPN
ajm-1766	125	30	journal	journal	PROPN
ajm-1766	125	31	of	of	ADP
ajm-1766	125	32	management	management	NOUN
ajm-1766	125	33	vol	vol	NOUN
ajm-1766	125	34	.	.	PUNCT
ajm-1766	126	1	17(1	17(1	NUM
ajm-1766	126	2	)	)	PUNCT
ajm-1766	126	3	2017	2017	NUM
ajm-1766	126	4	81	81	NUM
ajm-1766	126	5	author	author	NOUN
ajm-1766	126	6	mailing	mail	VERB
ajm-1766	126	7	information	information	NOUN
ajm-1766	126	8	:	:	PUNCT
ajm-1766	126	9	sheldon	sheldon	PROPN
ajm-1766	126	10	r.	r.	PROPN
ajm-1766	126	11	smith	smith	PROPN
ajm-1766	126	12	acct	acct	PROPN
ajm-1766	126	13	.	.	PUNCT
ajm-1766	127	1	dept	dept	PROPN
ajm-1766	127	2	.	.	PROPN
ajm-1766	127	3	,	,	PUNCT
ajm-1766	127	4	mail	mail	NOUN
ajm-1766	127	5	stop	stop	VERB
ajm-1766	127	6	103	103	NUM
ajm-1766	127	7	utah	utah	PROPN
ajm-1766	127	8	valley	valley	PROPN
ajm-1766	127	9	university	university	PROPN
ajm-1766	127	10	800	800	NUM
ajm-1766	127	11	w.	w.	PROPN
ajm-1766	127	12	university	university	PROPN
ajm-1766	127	13	parkway	parkway	PROPN
ajm-1766	127	14	orem	orem	PROPN
ajm-1766	127	15	,	,	PUNCT
ajm-1766	127	16	ut	ut	PROPN
ajm-1766	127	17	84058	84058	NUM
ajm-1766	127	18	(	(	PUNCT
ajm-1766	127	19	801	801	NUM
ajm-1766	127	20	)	)	PUNCT
ajm-1766	127	21	863	863	NUM
ajm-1766	127	22	-	-	SYM
ajm-1766	127	23	6153	6153	NUM