id	sid	tid	token	lemma	pos
absel-2013	1	1	the	the	DET
absel-2013	1	2	application	application	NOUN
absel-2013	1	3	of	of	ADP
absel-2013	1	4	spreadsheet	spreadsheet	PROPN
absel-2013	1	5	software	software	PROPN
absel-2013	1	6	technology	technology	NOUN
absel-2013	1	7	to	to	ADP
absel-2013	1	8	complex	complex	ADJ
absel-2013	1	9	taxpayer	taxpayer	NOUN
absel-2013	1	10	elections	election	NOUN
absel-2013	1	11	developments	development	NOUN
absel-2013	1	12	in	in	ADP
absel-2013	1	13	business	business	NOUN
absel-2013	1	14	simulation	simulation	NOUN
absel-2013	1	15	&	&	CCONJ
absel-2013	1	16	experiential	experiential	ADJ
absel-2013	1	17	exercises	exercise	NOUN
absel-2013	1	18	,	,	PUNCT
absel-2013	1	19	volume	volume	NOUN
absel-2013	1	20	14	14	NUM
absel-2013	1	21	,	,	PUNCT
absel-2013	1	22	1987	1987	NUM
absel-2013	1	23	219	219	NUM
absel-2013	1	24	the	the	DET
absel-2013	1	25	application	application	NOUN
absel-2013	1	26	of	of	ADP
absel-2013	1	27	spreadsheet	spreadsheet	PROPN
absel-2013	1	28	software	software	PROPN
absel-2013	1	29	technology	technology	NOUN
absel-2013	1	30	to	to	ADP
absel-2013	1	31	complex	complex	ADJ
absel-2013	1	32	taxpayer	taxpayer	NOUN
absel-2013	1	33	elections	election	NOUN
absel-2013	1	34	larry	larry	PROPN
absel-2013	1	35	e.	e.	PROPN
absel-2013	1	36	watkins	watkins	PROPN
absel-2013	1	37	,	,	PUNCT
absel-2013	1	38	northern	northern	PROPN
absel-2013	1	39	arizona	arizona	PROPN
absel-2013	1	40	university	university	PROPN
absel-2013	1	41	abstract	abstract	NOUN
absel-2013	1	42	the	the	DET
absel-2013	1	43	expansion	expansion	NOUN
absel-2013	1	44	of	of	ADP
absel-2013	1	45	personal	personal	ADJ
absel-2013	1	46	computer	computer	NOUN
absel-2013	1	47	availability	availability	NOUN
absel-2013	1	48	combined	combine	VERB
absel-2013	1	49	with	with	ADP
absel-2013	1	50	a	a	DET
absel-2013	1	51	desire	desire	NOUN
absel-2013	1	52	to	to	PART
absel-2013	1	53	provide	provide	VERB
absel-2013	1	54	learning	learn	VERB
absel-2013	1	55	experiences	experience	NOUN
absel-2013	1	56	with	with	ADP
absel-2013	1	57	situational	situational	ADJ
absel-2013	1	58	validity	validity	NOUN
absel-2013	1	59	has	have	AUX
absel-2013	1	60	stimulated	stimulate	VERB
absel-2013	1	61	the	the	DET
absel-2013	1	62	use	use	NOUN
absel-2013	1	63	of	of	ADP
absel-2013	1	64	spreadsheet	spreadsheet	NOUN
absel-2013	1	65	software	software	NOUN
absel-2013	1	66	in	in	ADP
absel-2013	1	67	the	the	DET
absel-2013	1	68	accounting	accounting	NOUN
absel-2013	1	69	curriculum	curriculum	NOUN
absel-2013	1	70	.	.	PUNCT
absel-2013	2	1	this	this	DET
absel-2013	2	2	paper	paper	NOUN
absel-2013	2	3	provides	provide	VERB
absel-2013	2	4	an	an	DET
absel-2013	2	5	example	example	NOUN
absel-2013	2	6	of	of	ADP
absel-2013	2	7	spreadsheet	spreadsheet	NOUN
absel-2013	2	8	technology	technology	PROPN
absel-2013	2	9	applied	apply	VERB
absel-2013	2	10	to	to	ADP
absel-2013	2	11	an	an	DET
absel-2013	2	12	environmentally	environmentally	ADV
absel-2013	2	13	realistic	realistic	ADJ
absel-2013	2	14	decision	decision	NOUN
absel-2013	2	15	model	model	NOUN
absel-2013	2	16	,	,	PUNCT
absel-2013	2	17	discusses	discuss	VERB
absel-2013	2	18	the	the	DET
absel-2013	2	19	integration	integration	NOUN
absel-2013	2	20	of	of	ADP
absel-2013	2	21	spreadsheet	spreadsheet	PROPN
absel-2013	2	22	software	software	NOUN
absel-2013	2	23	applications	application	NOUN
absel-2013	2	24	into	into	ADP
absel-2013	2	25	a	a	DET
absel-2013	2	26	taxation	taxation	NOUN
absel-2013	2	27	course	course	NOUN
absel-2013	2	28	,	,	PUNCT
absel-2013	2	29	arki	arki	NOUN
absel-2013	2	30	finally	finally	ADV
absel-2013	2	31	mentions	mention	VERB
absel-2013	2	32	some	some	PRON
absel-2013	2	33	of	of	ADP
absel-2013	2	34	the	the	DET
absel-2013	2	35	inherent	inherent	ADJ
absel-2013	2	36	drawbacks	drawback	NOUN
absel-2013	2	37	of	of	ADP
absel-2013	2	38	their	their	PRON
absel-2013	2	39	use	use	NOUN
absel-2013	2	40	.	.	PUNCT
absel-2013	3	1	specifically	specifically	ADV
absel-2013	3	2	,	,	PUNCT
absel-2013	3	3	this	this	DET
absel-2013	3	4	paper	paper	NOUN
absel-2013	3	5	examines	examine	VERB
absel-2013	3	6	taxpayer	taxpayer	NOUN
absel-2013	3	7	elections	election	NOUN
absel-2013	3	8	concerning	concern	VERB
absel-2013	3	9	distributions	distribution	NOUN
absel-2013	3	10	from	from	ADP
absel-2013	3	11	qualified	qualified	ADJ
absel-2013	3	12	pension	pension	NOUN
absel-2013	3	13	plans	plan	NOUN
absel-2013	3	14	.	.	PUNCT
absel-2013	4	1	a	a	DET
absel-2013	4	2	lotus	lotus	PROPN
absel-2013	4	3	1	1	NUM
absel-2013	4	4	-	-	SYM
absel-2013	4	5	2	2	NUM
absel-2013	4	6	-	-	SYM
absel-2013	4	7	3	3	NUM
absel-2013	4	8	application	application	NOUN
absel-2013	4	9	is	be	AUX
absel-2013	4	10	utilized	utilize	VERB
absel-2013	4	11	to	to	PART
absel-2013	4	12	choose	choose	VERB
absel-2013	4	13	the	the	DET
absel-2013	4	14	election	election	NOUN
absel-2013	4	15	path	path	NOUN
absel-2013	4	16	arid	arid	NOUN
absel-2013	4	17	decision	decision	NOUN
absel-2013	4	18	model	model	NOUN
absel-2013	4	19	that	that	PRON
absel-2013	4	20	provides	provide	VERB
absel-2013	4	21	the	the	DET
absel-2013	4	22	largest	large	ADJ
absel-2013	4	23	annual	annual	ADJ
absel-2013	4	24	annuity	annuity	NOUN
absel-2013	4	25	to	to	ADP
absel-2013	4	26	the	the	DET
absel-2013	4	27	plan	plan	NOUN
absel-2013	4	28	participant	participant	NOUN
absel-2013	4	29	.	.	PUNCT
absel-2013	5	1	introduction	introduction	NOUN
absel-2013	5	2	personal	personal	ADJ
absel-2013	5	3	computers	computer	NOUN
absel-2013	5	4	(	(	PUNCT
absel-2013	5	5	pcs	pc	NOUN
absel-2013	5	6	)	)	PUNCT
absel-2013	5	7	have	have	AUX
absel-2013	5	8	become	become	VERB
absel-2013	5	9	an	an	DET
absel-2013	5	10	influential	influential	ADJ
absel-2013	5	11	arki	arki	NOUN
absel-2013	5	12	common	common	ADJ
absel-2013	5	13	tool	tool	NOUN
absel-2013	5	14	in	in	ADP
absel-2013	5	15	accounting	account	VERB
absel-2013	5	16	.	.	PUNCT
absel-2013	6	1	accounting	accounting	NOUN
absel-2013	6	2	faculty	faculty	NOUN
absel-2013	6	3	and	and	CCONJ
absel-2013	6	4	business	business	NOUN
absel-2013	6	5	students	student	NOUN
absel-2013	6	6	are	be	AUX
absel-2013	6	7	using	use	VERB
absel-2013	6	8	pcs	pc	NOUN
absel-2013	6	9	in	in	ADP
absel-2013	6	10	increasing	increase	VERB
absel-2013	6	11	numbers	number	NOUN
absel-2013	6	12	.	.	PUNCT
absel-2013	7	1	the	the	DET
absel-2013	7	2	desire	desire	NOUN
absel-2013	7	3	to	to	PART
absel-2013	7	4	use	use	VERB
absel-2013	7	5	pc	pc	NOUN
absel-2013	7	6	technology	technology	NOUN
absel-2013	7	7	in	in	ADP
absel-2013	7	8	the	the	DET
absel-2013	7	9	classroom	classroom	NOUN
absel-2013	7	10	,	,	PUNCT
absel-2013	7	11	combined	combine	VERB
absel-2013	7	12	with	with	ADP
absel-2013	7	13	the	the	DET
absel-2013	7	14	increased	increase	VERB
absel-2013	7	15	availability	availability	NOUN
absel-2013	7	16	of	of	ADP
absel-2013	7	17	powerful	powerful	ADJ
absel-2013	7	18	spreadsheet	spreadsheet	NOUN
absel-2013	7	19	software	software	NOUN
absel-2013	7	20	,	,	PUNCT
absel-2013	7	21	has	have	AUX
absel-2013	7	22	stimulated	stimulate	VERB
absel-2013	7	23	the	the	DET
absel-2013	7	24	introduction	introduction	NOUN
absel-2013	7	25	of	of	ADP
absel-2013	7	26	spreadsheet	spreadsheet	NOUN
absel-2013	7	27	applications	application	NOUN
absel-2013	7	28	in	in	ADP
absel-2013	7	29	the	the	DET
absel-2013	7	30	accounting	accounting	NOUN
absel-2013	7	31	curriculum	curriculum	NOUN
absel-2013	7	32	[	[	X
absel-2013	7	33	1	1	NUM
absel-2013	7	34	]	]	PUNCT
absel-2013	7	35	.	.	PUNCT
absel-2013	8	1	it	it	PRON
absel-2013	8	2	may	may	AUX
absel-2013	8	3	well	well	ADV
absel-2013	8	4	be	be	AUX
absel-2013	8	5	that	that	SCONJ
absel-2013	8	6	such	such	ADJ
absel-2013	8	7	applications	application	NOUN
absel-2013	8	8	will	will	AUX
absel-2013	8	9	become	become	VERB
absel-2013	8	10	as	as	ADV
absel-2013	8	11	popular	popular	ADJ
absel-2013	8	12	in	in	ADP
absel-2013	8	13	the	the	DET
absel-2013	8	14	accounting	accounting	NOUN
absel-2013	8	15	curriculum	curriculum	NOUN
absel-2013	8	16	as	as	SCONJ
absel-2013	8	17	they	they	PRON
absel-2013	8	18	have	have	VERB
absel-2013	8	19	in	in	ADP
absel-2013	8	20	practice	practice	NOUN
absel-2013	8	21	.	.	PUNCT
absel-2013	9	1	the	the	DET
absel-2013	9	2	purpose	purpose	NOUN
absel-2013	9	3	of	of	ADP
absel-2013	9	4	this	this	DET
absel-2013	9	5	paper	paper	NOUN
absel-2013	9	6	is	be	AUX
absel-2013	9	7	to	to	PART
absel-2013	9	8	discuss	discuss	VERB
absel-2013	9	9	the	the	DET
absel-2013	9	10	development	development	NOUN
absel-2013	9	11	of	of	ADP
absel-2013	9	12	a	a	DET
absel-2013	9	13	software	software	NOUN
absel-2013	9	14	application	application	NOUN
absel-2013	9	15	that	that	PRON
absel-2013	9	16	can	can	AUX
absel-2013	9	17	be	be	AUX
absel-2013	9	18	utilized	utilize	VERB
absel-2013	9	19	in	in	ADP
absel-2013	9	20	selected	select	VERB
absel-2013	9	21	undergraduate	undergraduate	NOUN
absel-2013	9	22	arid	arid	NOUN
absel-2013	9	23	graduate	graduate	NOUN
absel-2013	9	24	accounting	accounting	NOUN
absel-2013	9	25	courses	course	NOUN
absel-2013	9	26	.	.	PUNCT
absel-2013	10	1	specifically	specifically	ADV
absel-2013	10	2	,	,	PUNCT
absel-2013	10	3	a	a	DET
absel-2013	10	4	complex	complex	ADJ
absel-2013	10	5	decision	decision	NOUN
absel-2013	10	6	model	model	NOUN
absel-2013	10	7	relating	relate	VERB
absel-2013	10	8	to	to	ADP
absel-2013	10	9	taxpayer	taxpayer	NOUN
absel-2013	10	10	elections	election	NOUN
absel-2013	10	11	will	will	AUX
absel-2013	10	12	be	be	AUX
absel-2013	10	13	discussed	discuss	VERB
absel-2013	10	14	.	.	PUNCT
absel-2013	11	1	in	in	ADP
absel-2013	11	2	addition	addition	NOUN
absel-2013	11	3	,	,	PUNCT
absel-2013	11	4	some	some	PRON
absel-2013	11	5	of	of	ADP
absel-2013	11	6	the	the	DET
absel-2013	11	7	problems	problem	NOUN
absel-2013	11	8	related	relate	VERB
absel-2013	11	9	to	to	ADP
absel-2013	11	10	the	the	DET
absel-2013	11	11	use	use	NOUN
absel-2013	11	12	of	of	ADP
absel-2013	11	13	such	such	ADJ
absel-2013	11	14	applications	application	NOUN
absel-2013	11	15	as	as	ADP
absel-2013	11	16	a	a	DET
absel-2013	11	17	pedagogical	pedagogical	ADJ
absel-2013	11	18	tool	tool	NOUN
absel-2013	11	19	will	will	AUX
absel-2013	11	20	be	be	AUX
absel-2013	11	21	presented	present	VERB
absel-2013	11	22	.	.	PUNCT
absel-2013	12	1	students	student	NOUN
absel-2013	12	2	appear	appear	VERB
absel-2013	12	3	to	to	PART
absel-2013	12	4	benefit	benefit	VERB
absel-2013	12	5	from	from	ADP
absel-2013	12	6	an	an	DET
absel-2013	12	7	introductory	introductory	ADJ
absel-2013	12	8	statement	statement	NOUN
absel-2013	12	9	that	that	PRON
absel-2013	12	10	provides	provide	VERB
absel-2013	12	11	situational	situational	ADJ
absel-2013	12	12	realism	realism	NOUN
absel-2013	12	13	for	for	ADP
absel-2013	12	14	the	the	DET
absel-2013	12	15	coming	come	VERB
absel-2013	12	16	task	task	NOUN
absel-2013	12	17	.	.	PUNCT
absel-2013	13	1	this	this	DET
absel-2013	13	2	desire	desire	NOUN
absel-2013	13	3	for	for	ADP
absel-2013	13	4	realism	realism	NOUN
absel-2013	13	5	is	be	AUX
absel-2013	13	6	even	even	ADV
absel-2013	13	7	more	more	ADV
absel-2013	13	8	pronounced	pronounced	ADJ
absel-2013	13	9	in	in	ADP
absel-2013	13	10	upper	upper	ADJ
absel-2013	13	11	division	division	NOUN
absel-2013	13	12	and	and	CCONJ
absel-2013	13	13	professional	professional	ADJ
absel-2013	13	14	graduate	graduate	NOUN
absel-2013	13	15	courses	course	NOUN
absel-2013	13	16	.	.	PUNCT
absel-2013	14	1	accordingly	accordingly	ADV
absel-2013	14	2	,	,	PUNCT
absel-2013	14	3	the	the	DET
absel-2013	14	4	software	software	NOUN
absel-2013	14	5	application	application	NOUN
absel-2013	14	6	presented	present	VERB
absel-2013	14	7	below	below	ADV
absel-2013	14	8	is	be	AUX
absel-2013	14	9	prefaced	preface	VERB
absel-2013	14	10	with	with	ADP
absel-2013	14	11	such	such	DET
absel-2013	14	12	an	an	DET
absel-2013	14	13	introduction	introduction	NOUN
absel-2013	14	14	.	.	PUNCT
absel-2013	15	1	distributions	distribution	NOUN
absel-2013	15	2	from	from	ADP
absel-2013	15	3	qualified	qualified	ADJ
absel-2013	15	4	retirement	retirement	NOUN
absel-2013	15	5	plans	plan	NOUN
absel-2013	15	6	in	in	ADP
absel-2013	15	7	a	a	DET
absel-2013	15	8	time	time	NOUN
absel-2013	15	9	of	of	ADP
absel-2013	15	10	increased	increase	VERB
absel-2013	15	11	corporate	corporate	ADJ
absel-2013	15	12	takeover	takeover	NOUN
absel-2013	15	13	attempts	attempt	NOUN
absel-2013	15	14	,	,	PUNCT
absel-2013	15	15	both	both	PRON
absel-2013	15	16	successful	successful	ADJ
absel-2013	15	17	and	and	CCONJ
absel-2013	15	18	unsuccessful	unsuccessful	ADJ
absel-2013	15	19	,	,	PUNCT
absel-2013	15	20	individuals	individual	NOUN
absel-2013	15	21	are	be	AUX
absel-2013	15	22	being	be	AUX
absel-2013	15	23	faced	face	VERB
absel-2013	15	24	with	with	ADP
absel-2013	15	25	the	the	DET
absel-2013	15	26	prospect	prospect	NOUN
absel-2013	15	27	of	of	ADP
absel-2013	15	28	early	early	ADJ
absel-2013	15	29	retirement	retirement	NOUN
absel-2013	15	30	,	,	PUNCT
absel-2013	15	31	transferring	transfer	VERB
absel-2013	15	32	from	from	ADP
absel-2013	15	33	one	one	NUM
absel-2013	15	34	pension	pension	NOUN
absel-2013	15	35	plan	plan	NOUN
absel-2013	15	36	to	to	ADP
absel-2013	15	37	another	another	PRON
absel-2013	15	38	,	,	PUNCT
absel-2013	15	39	or	or	CCONJ
absel-2013	15	40	any	any	DET
absel-2013	15	41	one	one	NUM
absel-2013	15	42	of	of	ADP
absel-2013	15	43	several	several	ADJ
absel-2013	15	44	other	other	ADJ
absel-2013	15	45	options	option	NOUN
absel-2013	15	46	previously	previously	ADV
absel-2013	15	47	not	not	PART
absel-2013	15	48	considered	consider	VERB
absel-2013	15	49	.	.	PUNCT
absel-2013	16	1	accountants	accountant	NOUN
absel-2013	16	2	functioning	function	VERB
absel-2013	16	3	as	as	ADP
absel-2013	16	4	tax	tax	NOUN
absel-2013	16	5	advisors	advisor	NOUN
absel-2013	16	6	or	or	CCONJ
absel-2013	16	7	personal	personal	ADJ
absel-2013	16	8	financial	financial	ADJ
absel-2013	16	9	planners	planner	NOUN
absel-2013	16	10	may	may	AUX
absel-2013	16	11	be	be	AUX
absel-2013	16	12	called	call	VERB
absel-2013	16	13	upon	upon	SCONJ
absel-2013	16	14	to	to	PART
absel-2013	16	15	address	address	VERB
absel-2013	16	16	the	the	DET
absel-2013	16	17	various	various	ADJ
absel-2013	16	18	alternatives	alternative	NOUN
absel-2013	16	19	available	available	ADJ
absel-2013	16	20	to	to	ADP
absel-2013	16	21	their	their	PRON
absel-2013	16	22	clients	client	NOUN
absel-2013	16	23	arid	arid	VERB
absel-2013	16	24	the	the	DET
absel-2013	16	25	related	relate	VERB
absel-2013	16	26	tax	tax	NOUN
absel-2013	16	27	consequences	consequence	NOUN
absel-2013	16	28	of	of	ADP
absel-2013	16	29	those	those	DET
absel-2013	16	30	alternatives	alternative	NOUN
absel-2013	16	31	[	[	X
absel-2013	16	32	2	2	NUM
absel-2013	16	33	]	]	PUNCT
absel-2013	16	34	.	.	PUNCT
absel-2013	17	1	the	the	DET
absel-2013	17	2	client	client	NOUN
absel-2013	17	3	’s	’s	PART
absel-2013	17	4	objective	objective	NOUN
absel-2013	17	5	in	in	ADP
absel-2013	17	6	this	this	DET
absel-2013	17	7	election	election	NOUN
absel-2013	17	8	choice	choice	NOUN
absel-2013	17	9	is	be	AUX
absel-2013	17	10	to	to	PART
absel-2013	17	11	maximize	maximize	VERB
absel-2013	17	12	the	the	DET
absel-2013	17	13	periodic	periodic	ADJ
absel-2013	17	14	payments	payment	NOUN
absel-2013	17	15	available	available	ADJ
absel-2013	17	16	from	from	ADP
absel-2013	17	17	the	the	DET
absel-2013	17	18	proceeds	proceed	NOUN
absel-2013	17	19	of	of	ADP
absel-2013	17	20	the	the	DET
absel-2013	17	21	retirement	retirement	NOUN
absel-2013	17	22	plan	plan	NOUN
absel-2013	17	23	for	for	ADP
absel-2013	17	24	a	a	DET
absel-2013	17	25	specified	specified	ADJ
absel-2013	17	26	number	number	NOUN
absel-2013	17	27	of	of	ADP
absel-2013	17	28	years	year	NOUN
absel-2013	17	29	.	.	PUNCT
absel-2013	18	1	participants	participant	NOUN
absel-2013	18	2	(	(	PUNCT
absel-2013	18	3	clients	client	NOUN
absel-2013	18	4	)	)	PUNCT
absel-2013	18	5	usually	usually	ADV
absel-2013	18	6	have	have	VERB
absel-2013	18	7	two	two	NUM
absel-2013	18	8	options	option	NOUN
absel-2013	18	9	available	available	ADJ
absel-2013	18	10	under	under	ADP
absel-2013	18	11	terms	term	NOUN
absel-2013	18	12	of	of	ADP
absel-2013	18	13	qualified	qualified	ADJ
absel-2013	18	14	plans	plan	NOUN
absel-2013	18	15	.	.	PUNCT
absel-2013	19	1	the	the	DET
absel-2013	19	2	first	first	ADJ
absel-2013	19	3	option	option	NOUN
absel-2013	19	4	is	be	AUX
absel-2013	19	5	for	for	SCONJ
absel-2013	19	6	the	the	DET
absel-2013	19	7	participant	participant	NOUN
absel-2013	19	8	to	to	PART
absel-2013	19	9	leave	leave	VERB
absel-2013	19	10	the	the	DET
absel-2013	19	11	accumulates	accumulates	ADJ
absel-2013	19	12	balance	balance	NOUN
absel-2013	19	13	with	with	ADP
absel-2013	19	14	the	the	DET
absel-2013	19	15	plan	plan	NOUN
absel-2013	19	16	and	and	CCONJ
absel-2013	19	17	receive	receive	VERB
absel-2013	19	18	monthly	monthly	ADJ
absel-2013	19	19	benefits	benefit	NOUN
absel-2013	19	20	(	(	PUNCT
absel-2013	19	21	payments	payment	NOUN
absel-2013	19	22	)	)	PUNCT
absel-2013	19	23	from	from	ADP
absel-2013	19	24	the	the	DET
absel-2013	19	25	plan	plan	NOUN
absel-2013	19	26	for	for	ADP
absel-2013	19	27	the	the	DET
absel-2013	19	28	designated	designate	VERB
absel-2013	19	29	number	number	NOUN
absel-2013	19	30	of	of	ADP
absel-2013	19	31	years	year	NOUN
absel-2013	19	32	as	as	ADP
absel-2013	19	33	an	an	DET
absel-2013	19	34	annuity	annuity	NOUN
absel-2013	19	35	.	.	PUNCT
absel-2013	20	1	the	the	DET
absel-2013	20	2	amount	amount	NOUN
absel-2013	20	3	of	of	ADP
absel-2013	20	4	this	this	DET
absel-2013	20	5	annuity	annuity	NOUN
absel-2013	20	6	is	be	AUX
absel-2013	20	7	known	know	VERB
absel-2013	20	8	with	with	ADP
absel-2013	20	9	certainty	certainty	NOUN
absel-2013	20	10	and	and	CCONJ
absel-2013	20	11	would	would	AUX
absel-2013	20	12	be	be	AUX
absel-2013	20	13	specified	specify	VERB
absel-2013	20	14	by	by	ADP
absel-2013	20	15	the	the	DET
absel-2013	20	16	plan	plan	NOUN
absel-2013	20	17	.	.	PUNCT
absel-2013	21	1	the	the	DET
absel-2013	21	2	second	second	ADJ
absel-2013	21	3	option	option	NOUN
absel-2013	21	4	provides	provide	VERB
absel-2013	21	5	for	for	ADP
absel-2013	21	6	withdrawal	withdrawal	NOUN
absel-2013	21	7	of	of	ADP
absel-2013	21	8	the	the	DET
absel-2013	21	9	accumulated	accumulate	VERB
absel-2013	21	10	balance	balance	NOUN
absel-2013	21	11	as	as	ADP
absel-2013	21	12	a	a	DET
absel-2013	21	13	lump	lump	NOUN
absel-2013	21	14	sum	sum	NOUN
absel-2013	21	15	.	.	PUNCT
absel-2013	22	1	it	it	PRON
absel-2013	22	2	is	be	AUX
absel-2013	22	3	the	the	DET
absel-2013	22	4	lump	lump	NOUN
absel-2013	22	5	sum	sum	NOUN
absel-2013	22	6	option	option	NOUN
absel-2013	22	7	that	that	PRON
absel-2013	22	8	generates	generate	VERB
absel-2013	22	9	the	the	DET
absel-2013	22	10	tax	tax	NOUN
absel-2013	22	11	elections	election	NOUN
absel-2013	22	12	and	and	CCONJ
absel-2013	22	13	therefore	therefore	ADV
absel-2013	22	14	is	be	AUX
absel-2013	22	15	the	the	DET
absel-2013	22	16	central	central	ADJ
absel-2013	22	17	point	point	NOUN
absel-2013	22	18	of	of	ADP
absel-2013	22	19	the	the	DET
absel-2013	22	20	software	software	NOUN
absel-2013	22	21	application	application	NOUN
absel-2013	22	22	.	.	PUNCT
absel-2013	23	1	receipt	receipt	NOUN
absel-2013	23	2	of	of	ADP
absel-2013	23	3	a	a	DET
absel-2013	23	4	lump	lump	NOUN
absel-2013	23	5	sum	sum	NOUN
absel-2013	23	6	and	and	CCONJ
absel-2013	23	7	the	the	DET
absel-2013	23	8	tax	tax	NOUN
absel-2013	23	9	computation	computation	NOUN
absel-2013	23	10	if	if	SCONJ
absel-2013	23	11	the	the	DET
absel-2013	23	12	participant	participant	NOUN
absel-2013	23	13	chooses	choose	VERB
absel-2013	23	14	the	the	DET
absel-2013	23	15	lump	lump	NOUN
absel-2013	23	16	sum	sum	NOUN
absel-2013	23	17	distribution	distribution	NOUN
absel-2013	23	18	,	,	PUNCT
absel-2013	23	19	he	he	PRON
absel-2013	23	20	/	/	PUNCT
absel-2013	23	21	she	she	PRON
absel-2013	23	22	may	may	AUX
absel-2013	23	23	pay	pay	VERB
absel-2013	23	24	tax	tax	NOUN
absel-2013	23	25	on	on	ADP
absel-2013	23	26	the	the	DET
absel-2013	23	27	distribution	distribution	NOUN
absel-2013	23	28	in	in	ADP
absel-2013	23	29	the	the	DET
absel-2013	23	30	year	year	NOUN
absel-2013	23	31	the	the	DET
absel-2013	23	32	distribution	distribution	NOUN
absel-2013	23	33	is	be	AUX
absel-2013	23	34	received	receive	VERB
absel-2013	23	35	or	or	CCONJ
absel-2013	23	36	may	may	AUX
absel-2013	23	37	defer	defer	VERB
absel-2013	23	38	tax	tax	NOUN
absel-2013	23	39	by	by	ADP
absel-2013	23	40	rolling	roll	VERB
absel-2013	23	41	the	the	DET
absel-2013	23	42	distribution	distribution	NOUN
absel-2013	23	43	over	over	ADP
absel-2013	23	44	into	into	ADP
absel-2013	23	45	an	an	DET
absel-2013	23	46	individual	individual	ADJ
absel-2013	23	47	retirement	retirement	NOUN
absel-2013	23	48	account	account	NOUN
absel-2013	23	49	(	(	PUNCT
absel-2013	23	50	ira	ira	PROPN
absel-2013	23	51	)	)	PUNCT
absel-2013	23	52	.	.	PUNCT
absel-2013	24	1	it	it	PRON
absel-2013	24	2	should	should	AUX
absel-2013	24	3	be	be	AUX
absel-2013	24	4	noted	note	VERB
absel-2013	24	5	that	that	SCONJ
absel-2013	24	6	the	the	DET
absel-2013	24	7	amount	amount	NOUN
absel-2013	24	8	involuntarily	involuntarily	ADV
absel-2013	24	9	contributed	contribute	VERB
absel-2013	24	10	with	with	ADP
absel-2013	24	11	aftertax	aftertax	ADJ
absel-2013	24	12	dollars	dollar	NOUN
absel-2013	24	13	is	be	AUX
absel-2013	24	14	excluded	exclude	VERB
absel-2013	24	15	from	from	ADP
absel-2013	24	16	taxation	taxation	NOUN
absel-2013	24	17	in	in	ADP
absel-2013	24	18	all	all	DET
absel-2013	24	19	cases	case	NOUN
absel-2013	24	20	.	.	PUNCT
absel-2013	25	1	if	if	SCONJ
absel-2013	25	2	the	the	DET
absel-2013	25	3	participant	participant	NOUN
absel-2013	25	4	chooses	choose	VERB
absel-2013	25	5	to	to	PART
absel-2013	25	6	be	be	AUX
absel-2013	25	7	taxed	tax	VERB
absel-2013	25	8	currently	currently	ADV
absel-2013	25	9	several	several	ADJ
absel-2013	25	10	possibilities	possibility	NOUN
absel-2013	25	11	exist	exist	VERB
absel-2013	25	12	for	for	ADP
absel-2013	25	13	the	the	DET
absel-2013	25	14	computation	computation	NOUN
absel-2013	25	15	of	of	ADP
absel-2013	25	16	the	the	DET
absel-2013	25	17	amount	amount	NOUN
absel-2013	25	18	of	of	ADP
absel-2013	25	19	tax	tax	NOUN
absel-2013	25	20	due	due	ADJ
absel-2013	25	21	.	.	PUNCT
absel-2013	26	1	the	the	DET
absel-2013	26	2	taxable	taxable	ADJ
absel-2013	26	3	portion	portion	NOUN
absel-2013	26	4	attributable	attributable	ADJ
absel-2013	26	5	to	to	ADP
absel-2013	26	6	pre-1974	pre-1974	NOUN
absel-2013	26	7	participation	participation	NOUN
absel-2013	26	8	in	in	ADP
absel-2013	26	9	the	the	DET
absel-2013	26	10	plan	plan	NOUN
absel-2013	26	11	is	be	AUX
absel-2013	26	12	given	give	VERB
absel-2013	26	13	the	the	DET
absel-2013	26	14	lower	low	ADJ
absel-2013	26	15	long	long	ADJ
absel-2013	26	16	-	-	PUNCT
absel-2013	26	17	term	term	NOUN
absel-2013	26	18	capital	capital	NOUN
absel-2013	26	19	gain	gain	VERB
absel-2013	26	20	treatment	treatment	NOUN
absel-2013	26	21	.	.	PUNCT
absel-2013	27	1	post-1973	post-1973	ADJ
absel-2013	27	2	participation	participation	NOUN
absel-2013	27	3	amounts	amount	NOUN
absel-2013	27	4	are	be	AUX
absel-2013	27	5	taxed	tax	VERB
absel-2013	27	6	at	at	ADP
absel-2013	27	7	the	the	DET
absel-2013	27	8	rates	rate	NOUN
absel-2013	27	9	used	use	VERB
absel-2013	27	10	for	for	ADP
absel-2013	27	11	other	other	ADJ
absel-2013	27	12	items	item	NOUN
absel-2013	27	13	of	of	ADP
absel-2013	27	14	ordinary	ordinary	ADJ
absel-2013	27	15	income	income	NOUN
absel-2013	28	1	[	[	X
absel-2013	28	2	3	3	NUM
absel-2013	28	3	]	]	PUNCT
absel-2013	28	4	.	.	PUNCT
absel-2013	29	1	code	code	NOUN
absel-2013	29	2	section	section	NOUN
absel-2013	29	3	402(e	402(e	PROPN
absel-2013	29	4	)	)	PUNCT
absel-2013	29	5	provides	provide	VERB
absel-2013	29	6	for	for	ADP
absel-2013	29	7	computation	computation	NOUN
absel-2013	29	8	of	of	ADP
absel-2013	29	9	the	the	DET
absel-2013	29	10	tax	tax	NOUN
absel-2013	29	11	using	use	VERB
absel-2013	29	12	a	a	DET
absel-2013	29	13	special	special	ADJ
absel-2013	29	14	10	10	NUM
absel-2013	29	15	-	-	PUNCT
absel-2013	29	16	year	year	NOUN
absel-2013	29	17	averaging	averaging	NOUN
absel-2013	29	18	given	give	VERB
absel-2013	29	19	the	the	DET
absel-2013	29	20	participant	participant	NOUN
absel-2013	29	21	meets	meet	VERB
absel-2013	29	22	certain	certain	ADJ
absel-2013	29	23	criteria	criterion	NOUN
absel-2013	29	24	.	.	PUNCT
absel-2013	30	1	to	to	PART
absel-2013	30	2	utilize	utilize	VERB
absel-2013	30	3	the	the	DET
absel-2013	30	4	special	special	ADJ
absel-2013	30	5	averaging	averaging	NOUN
absel-2013	30	6	,	,	PUNCT
absel-2013	30	7	the	the	DET
absel-2013	30	8	participant	participant	NOUN
absel-2013	30	9	must	must	AUX
absel-2013	30	10	have	have	AUX
absel-2013	30	11	(	(	PUNCT
absel-2013	30	12	1	1	X
absel-2013	30	13	)	)	PUNCT
absel-2013	30	14	attained	attain	VERB
absel-2013	30	15	the	the	DET
absel-2013	30	16	age	age	NOUN
absel-2013	30	17	of	of	ADP
absel-2013	30	18	59	59	NUM
absel-2013	30	19	1/2	1/2	NUM
absel-2013	30	20	,	,	PUNCT
absel-2013	30	21	(	(	PUNCT
absel-2013	30	22	2	2	X
absel-2013	30	23	)	)	PUNCT
absel-2013	30	24	separated	separate	VERB
absel-2013	30	25	from	from	ADP
absel-2013	30	26	service	service	NOUN
absel-2013	30	27	,	,	PUNCT
absel-2013	30	28	(	(	PUNCT
absel-2013	30	29	3	3	X
absel-2013	30	30	)	)	PUNCT
absel-2013	30	31	died	die	VERB
absel-2013	30	32	or	or	CCONJ
absel-2013	30	33	become	become	VERB
absel-2013	30	34	disabled	disabled	ADJ
absel-2013	30	35	,	,	PUNCT
absel-2013	30	36	and	and	CCONJ
absel-2013	30	37	must	must	AUX
absel-2013	30	38	have	have	AUX
absel-2013	30	39	participated	participate	VERB
absel-2013	30	40	in	in	ADP
absel-2013	30	41	the	the	DET
absel-2013	30	42	plan	plan	NOUN
absel-2013	30	43	a	a	DET
absel-2013	30	44	minimum	minimum	NOUN
absel-2013	30	45	of	of	ADP
absel-2013	30	46	five	five	NUM
absel-2013	30	47	years	year	NOUN
absel-2013	30	48	prior	prior	ADV
absel-2013	30	49	to	to	ADP
absel-2013	30	50	the	the	DET
absel-2013	30	51	taxable	taxable	ADJ
absel-2013	30	52	year	year	NOUN
absel-2013	30	53	of	of	ADP
absel-2013	30	54	the	the	DET
absel-2013	30	55	distribution	distribution	NOUN
absel-2013	30	56	[	[	X
absel-2013	30	57	4	4	NUM
absel-2013	30	58	]	]	PUNCT
absel-2013	30	59	.	.	PUNCT
absel-2013	31	1	an	an	DET
absel-2013	31	2	individual	individual	NOUN
absel-2013	31	3	may	may	AUX
absel-2013	31	4	use	use	VERB
absel-2013	31	5	the	the	DET
absel-2013	31	6	10	10	NUM
absel-2013	31	7	-	-	PUNCT
absel-2013	31	8	year	year	NOUN
absel-2013	31	9	averaging	averaging	NOUN
absel-2013	31	10	only	only	ADV
absel-2013	31	11	once	once	ADV
absel-2013	31	12	subsequent	subsequent	ADJ
absel-2013	31	13	to	to	ADP
absel-2013	31	14	reaching	reach	VERB
absel-2013	31	15	the	the	DET
absel-2013	31	16	age	age	NOUN
absel-2013	31	17	of	of	ADP
absel-2013	31	18	59	59	NUM
absel-2013	31	19	1/2	1/2	NUM
absel-2013	31	20	but	but	CCONJ
absel-2013	31	21	there	there	PRON
absel-2013	31	22	is	be	VERB
absel-2013	31	23	no	no	DET
absel-2013	31	24	limit	limit	NOUN
absel-2013	31	25	to	to	ADP
absel-2013	31	26	the	the	DET
absel-2013	31	27	number	number	NOUN
absel-2013	31	28	of	of	ADP
absel-2013	31	29	times	time	NOUN
absel-2013	31	30	it	it	PRON
absel-2013	31	31	may	may	AUX
absel-2013	31	32	be	be	AUX
absel-2013	31	33	used	use	VERB
absel-2013	31	34	prior	prior	ADV
absel-2013	31	35	to	to	ADP
absel-2013	31	36	reaching	reach	VERB
absel-2013	31	37	59	59	NUM
absel-2013	31	38	1/2	1/2	NUM
absel-2013	31	39	[	[	X
absel-2013	31	40	5	5	NUM
absel-2013	31	41	]	]	PUNCT
absel-2013	31	42	.	.	PUNCT
absel-2013	32	1	other	other	ADJ
absel-2013	32	2	restrictions	restriction	NOUN
absel-2013	32	3	do	do	AUX
absel-2013	32	4	exist	exist	VERB
absel-2013	32	5	relevant	relevant	ADJ
absel-2013	32	6	to	to	ADP
absel-2013	32	7	the	the	DET
absel-2013	32	8	10	10	NUM
absel-2013	32	9	-	-	PUNCT
absel-2013	32	10	year	year	NOUN
absel-2013	32	11	averaging	averaging	NOUN
absel-2013	32	12	.	.	PUNCT
absel-2013	33	1	if	if	SCONJ
absel-2013	33	2	the	the	DET
absel-2013	33	3	participant	participant	NOUN
absel-2013	33	4	elected	elect	VERB
absel-2013	33	5	the	the	DET
absel-2013	33	6	averaging	averaging	NOUN
absel-2013	33	7	method	method	NOUN
absel-2013	33	8	for	for	ADP
absel-2013	33	9	a	a	DET
absel-2013	33	10	lump	lump	NOUN
absel-2013	33	11	sum	sum	NOUN
absel-2013	33	12	distribution	distribution	NOUN
absel-2013	33	13	received	receive	VERB
absel-2013	33	14	within	within	ADP
absel-2013	33	15	six	six	NUM
absel-2013	33	16	years	year	NOUN
absel-2013	33	17	of	of	ADP
absel-2013	33	18	the	the	DET
absel-2013	33	19	current	current	ADJ
absel-2013	33	20	taxable	taxable	ADJ
absel-2013	33	21	year	year	NOUN
absel-2013	33	22	,	,	PUNCT
absel-2013	33	23	the	the	DET
absel-2013	33	24	current	current	ADJ
absel-2013	33	25	year	year	NOUN
absel-2013	33	26	’s	’s	PART
absel-2013	33	27	distribution	distribution	NOUN
absel-2013	33	28	must	must	AUX
absel-2013	33	29	be	be	AUX
absel-2013	33	30	combined	combine	VERB
absel-2013	33	31	with	with	ADP
absel-2013	33	32	the	the	DET
absel-2013	33	33	previous	previous	ADJ
absel-2013	33	34	distribution(s	distribution(s	PROPN
absel-2013	33	35	)	)	PUNCT
absel-2013	33	36	when	when	SCONJ
absel-2013	33	37	computing	compute	VERB
absel-2013	33	38	the	the	DET
absel-2013	33	39	tax	tax	NOUN
absel-2013	33	40	.	.	PUNCT
absel-2013	34	1	in	in	ADP
absel-2013	34	2	effect	effect	NOUN
absel-2013	34	3	this	this	DET
absel-2013	34	4	forces	force	VERB
absel-2013	34	5	the	the	DET
absel-2013	34	6	participant	participant	NOUN
absel-2013	34	7	into	into	ADP
absel-2013	34	8	a	a	DET
absel-2013	34	9	higher	high	ADJ
absel-2013	34	10	bracket	bracket	NOUN
absel-2013	34	11	than	than	SCONJ
absel-2013	34	12	if	if	SCONJ
absel-2013	34	13	the	the	DET
absel-2013	34	14	previous	previous	ADJ
absel-2013	34	15	distributions	distribution	NOUN
absel-2013	34	16	were	be	AUX
absel-2013	34	17	not	not	PART
absel-2013	34	18	considered	consider	VERB
absel-2013	34	19	[	[	PUNCT
absel-2013	34	20	6	6	NUM
absel-2013	34	21	]	]	PUNCT
absel-2013	34	22	.	.	PUNCT
absel-2013	35	1	if	if	SCONJ
absel-2013	35	2	the	the	DET
absel-2013	35	3	recipient	recipient	NOUN
absel-2013	35	4	receives	receive	VERB
absel-2013	35	5	two	two	NUM
absel-2013	35	6	or	or	CCONJ
absel-2013	35	7	more	more	ADJ
absel-2013	35	8	lump	lump	NOUN
absel-2013	35	9	sum	sum	NOUN
absel-2013	35	10	distributions	distribution	NOUN
absel-2013	35	11	during	during	ADP
absel-2013	35	12	one	one	NUM
absel-2013	35	13	taxable	taxable	ADJ
absel-2013	35	14	year	year	NOUN
absel-2013	35	15	(	(	PUNCT
absel-2013	35	16	as	as	ADP
absel-2013	35	17	with	with	ADP
absel-2013	35	18	two	two	NUM
absel-2013	35	19	or	or	CCONJ
absel-2013	35	20	more	more	ADJ
absel-2013	35	21	pension	pension	NOUN
absel-2013	35	22	plans	plan	NOUN
absel-2013	35	23	)	)	PUNCT
absel-2013	35	24	,	,	PUNCT
absel-2013	35	25	the	the	DET
absel-2013	35	26	10	10	NUM
absel-2013	35	27	-	-	PUNCT
absel-2013	35	28	year	year	NOUN
absel-2013	35	29	averaging	averaging	NOUN
absel-2013	35	30	method	method	NOUN
absel-2013	35	31	must	must	AUX
absel-2013	35	32	be	be	AUX
absel-2013	35	33	used	use	VERB
absel-2013	35	34	for	for	ADP
absel-2013	35	35	all	all	DET
absel-2013	35	36	distributions	distribution	NOUN
absel-2013	35	37	or	or	CCONJ
absel-2013	35	38	it	it	PRON
absel-2013	35	39	is	be	AUX
absel-2013	35	40	disallowed	disallow	VERB
absel-2013	35	41	[	[	PUNCT
absel-2013	35	42	7	7	NUM
absel-2013	35	43	]	]	PUNCT
absel-2013	35	44	.	.	PUNCT
absel-2013	36	1	developments	development	NOUN
absel-2013	36	2	in	in	ADP
absel-2013	36	3	business	business	NOUN
absel-2013	36	4	simulation	simulation	NOUN
absel-2013	36	5	&	&	CCONJ
absel-2013	36	6	experiential	experiential	ADJ
absel-2013	36	7	exercises	exercise	NOUN
absel-2013	36	8	,	,	PUNCT
absel-2013	36	9	volume	volume	NOUN
absel-2013	36	10	14	14	NUM
absel-2013	36	11	,	,	PUNCT
absel-2013	36	12	1987	1987	NUM
absel-2013	36	13	220	220	NUM
absel-2013	36	14	the	the	DET
absel-2013	36	15	taxpayer	taxpayer	NOUN
absel-2013	36	16	may	may	AUX
absel-2013	36	17	elect	elect	VERB
absel-2013	36	18	to	to	PART
absel-2013	36	19	forego	forego	VERB
absel-2013	36	20	the	the	DET
absel-2013	36	21	long	long	ADJ
absel-2013	36	22	-	-	PUNCT
absel-2013	36	23	term	term	NOUN
absel-2013	36	24	capital	capital	NOUN
absel-2013	36	25	gain	gain	NOUN
absel-2013	36	26	treatment	treatment	NOUN
absel-2013	36	27	afforded	afford	VERB
absel-2013	36	28	the	the	DET
absel-2013	36	29	pre-1974	pre-1974	ADJ
absel-2013	36	30	portion	portion	NOUN
absel-2013	36	31	of	of	ADP
absel-2013	36	32	the	the	DET
absel-2013	36	33	distribution	distribution	NOUN
absel-2013	36	34	and	and	CCONJ
absel-2013	36	35	use	use	VERB
absel-2013	36	36	the	the	DET
absel-2013	36	37	10	10	NUM
absel-2013	36	38	-	-	PUNCT
absel-2013	36	39	year	year	NOUN
absel-2013	36	40	averaging	averaging	NOUN
absel-2013	36	41	approach	approach	NOUN
absel-2013	36	42	for	for	ADP
absel-2013	36	43	the	the	DET
absel-2013	36	44	entire	entire	ADJ
absel-2013	36	45	taxable	taxable	ADJ
absel-2013	36	46	portion	portion	NOUN
absel-2013	36	47	of	of	ADP
absel-2013	36	48	the	the	DET
absel-2013	36	49	lump	lump	NOUN
absel-2013	36	50	sum	sum	NOUN
absel-2013	36	51	amount	amount	NOUN
absel-2013	36	52	.	.	PUNCT
absel-2013	37	1	this	this	PRON
absel-2013	37	2	could	could	AUX
absel-2013	37	3	be	be	AUX
absel-2013	37	4	consistent	consistent	ADJ
absel-2013	37	5	with	with	ADP
absel-2013	37	6	a	a	DET
absel-2013	37	7	tax	tax	NOUN
absel-2013	37	8	minimizing	minimizing	NOUN
absel-2013	37	9	approach	approach	NOUN
absel-2013	37	10	since	since	SCONJ
absel-2013	37	11	in	in	ADP
absel-2013	37	12	many	many	ADJ
absel-2013	37	13	cases	case	NOUN
absel-2013	37	14	the	the	DET
absel-2013	37	15	long	long	ADJ
absel-2013	37	16	-	-	PUNCT
absel-2013	37	17	term	term	NOUN
absel-2013	37	18	capital	capital	NOUN
absel-2013	37	19	gain	gain	NOUN
absel-2013	37	20	deduction	deduction	NOUN
absel-2013	37	21	receives	receive	VERB
absel-2013	37	22	treatment	treatment	NOUN
absel-2013	37	23	as	as	ADP
absel-2013	37	24	a	a	DET
absel-2013	37	25	tax	tax	NOUN
absel-2013	37	26	preference	preference	NOUN
absel-2013	37	27	item	item	NOUN
absel-2013	37	28	subject	subject	ADJ
absel-2013	37	29	to	to	ADP
absel-2013	37	30	alternative	alternative	ADJ
absel-2013	37	31	minimum	minimum	ADJ
absel-2013	37	32	tax	tax	NOUN
absel-2013	38	1	[	[	X
absel-2013	38	2	8	8	NUM
absel-2013	38	3	]	]	PUNCT
absel-2013	38	4	.	.	PUNCT
absel-2013	39	1	although	although	SCONJ
absel-2013	39	2	this	this	PRON
absel-2013	39	3	all	all	PRON
absel-2013	39	4	sounds	sound	VERB
absel-2013	39	5	very	very	ADV
absel-2013	39	6	complex	complex	ADJ
absel-2013	39	7	,	,	PUNCT
absel-2013	39	8	much	much	ADJ
absel-2013	39	9	detail	detail	NOUN
absel-2013	39	10	has	have	AUX
absel-2013	39	11	been	be	AUX
absel-2013	39	12	admitted	admit	VERB
absel-2013	39	13	,	,	PUNCT
absel-2013	39	14	such	such	ADJ
absel-2013	39	15	as	as	ADP
absel-2013	39	16	the	the	DET
absel-2013	39	17	actual	actual	ADJ
absel-2013	39	18	computation	computation	NOUN
absel-2013	39	19	of	of	ADP
absel-2013	39	20	the	the	DET
absel-2013	39	21	tax	tax	NOUN
absel-2013	39	22	under	under	ADP
absel-2013	39	23	the	the	DET
absel-2013	39	24	10	10	NUM
absel-2013	39	25	-	-	PUNCT
absel-2013	39	26	year	year	NOUN
absel-2013	39	27	averaging	averaging	NOUN
absel-2013	39	28	election	election	NOUN
absel-2013	39	29	.	.	PUNCT
absel-2013	40	1	form	form	NOUN
absel-2013	40	2	4972	4972	NUM
absel-2013	40	3	is	be	AUX
absel-2013	40	4	utilized	utilize	VERB
absel-2013	40	5	for	for	ADP
absel-2013	40	6	the	the	DET
absel-2013	40	7	tax	tax	NOUN
absel-2013	40	8	computation	computation	NOUN
absel-2013	40	9	subject	subject	ADJ
absel-2013	40	10	to	to	ADP
absel-2013	40	11	this	this	DET
absel-2013	40	12	election	election	NOUN
absel-2013	40	13	.	.	PUNCT
absel-2013	41	1	roll	roll	VERB
absel-2013	41	2	over	over	ADP
absel-2013	41	3	of	of	ADP
absel-2013	41	4	a	a	DET
absel-2013	41	5	lump	lump	NOUN
absel-2013	41	6	sum	sum	NOUN
absel-2013	41	7	into	into	ADP
absel-2013	41	8	an	an	DET
absel-2013	41	9	ira	ira	PROPN
absel-2013	41	10	if	if	SCONJ
absel-2013	41	11	the	the	DET
absel-2013	41	12	participant	participant	NOUN
absel-2013	41	13	makes	make	VERB
absel-2013	41	14	the	the	DET
absel-2013	41	15	election	election	NOUN
absel-2013	41	16	to	to	PART
absel-2013	41	17	roll	roll	VERB
absel-2013	41	18	the	the	DET
absel-2013	41	19	distribution	distribution	NOUN
absel-2013	41	20	over	over	ADP
absel-2013	41	21	into	into	ADP
absel-2013	41	22	an	an	DET
absel-2013	41	23	ira	ira	PROPN
absel-2013	41	24	no	no	DET
absel-2013	41	25	tax	tax	NOUN
absel-2013	41	26	is	be	AUX
absel-2013	41	27	due	due	ADJ
absel-2013	41	28	on	on	ADP
absel-2013	41	29	the	the	DET
absel-2013	41	30	lump	lump	NOUN
absel-2013	41	31	sum	sum	NOUN
absel-2013	41	32	distribution	distribution	NOUN
absel-2013	41	33	in	in	ADP
absel-2013	41	34	the	the	DET
absel-2013	41	35	year	year	NOUN
absel-2013	41	36	received	receive	VERB
absel-2013	41	37	.	.	PUNCT
absel-2013	42	1	also	also	ADV
absel-2013	42	2	,	,	PUNCT
absel-2013	42	3	earnings	earning	NOUN
absel-2013	42	4	on	on	ADP
absel-2013	42	5	the	the	DET
absel-2013	42	6	amount	amount	NOUN
absel-2013	42	7	in	in	ADP
absel-2013	42	8	the	the	DET
absel-2013	42	9	ira	ira	PROPN
absel-2013	42	10	are	be	AUX
absel-2013	42	11	not	not	PART
absel-2013	42	12	taxed	tax	VERB
absel-2013	42	13	.	.	PUNCT
absel-2013	43	1	instead	instead	ADV
absel-2013	43	2	,	,	PUNCT
absel-2013	43	3	tax	tax	NOUN
absel-2013	43	4	obligations	obligation	NOUN
absel-2013	43	5	are	be	AUX
absel-2013	43	6	incurred	incur	VERB
absel-2013	43	7	when	when	SCONJ
absel-2013	43	8	atiounts	atiount	NOUN
absel-2013	43	9	are	be	AUX
absel-2013	43	10	withdrawn	withdraw	VERB
absel-2013	43	11	from	from	ADP
absel-2013	43	12	the	the	DET
absel-2013	43	13	ira	ira	PROPN
absel-2013	44	1	[	[	X
absel-2013	44	2	9	9	NUM
absel-2013	44	3	]	]	PUNCT
absel-2013	44	4	.	.	PUNCT
absel-2013	45	1	an	an	DET
absel-2013	45	2	important	important	ADJ
absel-2013	45	3	point	point	NOUN
absel-2013	45	4	to	to	PART
absel-2013	45	5	remember	remember	VERB
absel-2013	45	6	is	be	AUX
absel-2013	45	7	that	that	SCONJ
absel-2013	45	8	generally	generally	ADV
absel-2013	45	9	,	,	PUNCT
absel-2013	45	10	no	no	DET
absel-2013	45	11	amounts	amount	NOUN
absel-2013	45	12	withdrawn	withdraw	VERB
absel-2013	45	13	from	from	ADP
absel-2013	45	14	an	an	DET
absel-2013	45	15	ira	ira	PROPN
absel-2013	45	16	can	can	AUX
absel-2013	45	17	receive	receive	VERB
absel-2013	45	18	long	long	ADJ
absel-2013	45	19	-	-	PUNCT
absel-2013	45	20	term	term	NOUN
absel-2013	45	21	capital	capital	NOUN
absel-2013	45	22	gain	gain	NOUN
absel-2013	45	23	treatment	treatment	NOUN
absel-2013	45	24	or	or	CCONJ
absel-2013	45	25	the	the	DET
absel-2013	45	26	10	10	NUM
absel-2013	45	27	-	-	PUNCT
absel-2013	45	28	year	year	NOUN
absel-2013	45	29	averaging	averaging	NOUN
absel-2013	45	30	treatment	treatment	NOUN
absel-2013	45	31	even	even	ADV
absel-2013	45	32	though	though	SCONJ
absel-2013	45	33	they	they	PRON
absel-2013	45	34	qualified	qualify	VERB
absel-2013	45	35	for	for	ADP
absel-2013	45	36	such	such	ADJ
absel-2013	45	37	treatment	treatment	NOUN
absel-2013	45	38	in	in	ADP
absel-2013	45	39	the	the	DET
absel-2013	45	40	year	year	NOUN
absel-2013	45	41	they	they	PRON
absel-2013	45	42	were	be	AUX
absel-2013	45	43	initially	initially	ADV
absel-2013	45	44	distributed	distribute	VERB
absel-2013	45	45	[	[	PUNCT
absel-2013	45	46	10	10	NUM
absel-2013	45	47	]	]	PUNCT
absel-2013	45	48	.	.	PUNCT
absel-2013	46	1	the	the	DET
absel-2013	46	2	lump	lump	NOUN
absel-2013	46	3	sum	sum	NOUN
absel-2013	46	4	distribution	distribution	NOUN
absel-2013	46	5	must	must	AUX
absel-2013	46	6	be	be	AUX
absel-2013	46	7	transferred	transfer	VERB
absel-2013	46	8	to	to	ADP
absel-2013	46	9	an	an	DET
absel-2013	46	10	ira	ira	PROPN
absel-2013	46	11	within	within	ADP
absel-2013	46	12	60	60	NUM
absel-2013	46	13	days	day	NOUN
absel-2013	46	14	of	of	ADP
absel-2013	46	15	the	the	DET
absel-2013	46	16	date	date	NOUN
absel-2013	46	17	on	on	ADP
absel-2013	46	18	which	which	PRON
absel-2013	46	19	the	the	DET
absel-2013	46	20	recipient	recipient	NOUN
absel-2013	46	21	received	receive	VERB
absel-2013	46	22	the	the	DET
absel-2013	46	23	distribution	distribution	NOUN
absel-2013	46	24	.	.	PUNCT
absel-2013	47	1	the	the	DET
absel-2013	47	2	amount	amount	NOUN
absel-2013	47	3	that	that	PRON
absel-2013	47	4	is	be	AUX
absel-2013	47	5	eligible	eligible	ADJ
absel-2013	47	6	for	for	ADP
absel-2013	47	7	roll	roll	NOUN
absel-2013	47	8	over	over	ADP
absel-2013	47	9	is	be	AUX
absel-2013	47	10	limited	limit	VERB
absel-2013	47	11	to	to	ADP
absel-2013	47	12	the	the	DET
absel-2013	47	13	cash	cash	NOUN
absel-2013	47	14	and	and	CCONJ
absel-2013	47	15	fair	fair	ADJ
absel-2013	47	16	market	market	NOUN
absel-2013	47	17	value	value	NOUN
absel-2013	47	18	of	of	ADP
absel-2013	47	19	property	property	NOUN
absel-2013	47	20	received	receive	VERB
absel-2013	47	21	from	from	ADP
absel-2013	47	22	the	the	DET
absel-2013	47	23	qualified	qualified	ADJ
absel-2013	47	24	plan	plan	NOUN
absel-2013	47	25	less	less	ADV
absel-2013	47	26	nondeductible	nondeductible	ADJ
absel-2013	47	27	employee	employee	NOUN
absel-2013	47	28	contributions	contribution	NOUN
absel-2013	47	29	[	[	X
absel-2013	47	30	11	11	NUM
absel-2013	47	31	]	]	PUNCT
absel-2013	47	32	.	.	PUNCT
absel-2013	48	1	partial	partial	ADJ
absel-2013	48	2	distributions	distribution	NOUN
absel-2013	48	3	may	may	AUX
absel-2013	48	4	be	be	AUX
absel-2013	48	5	rolled	roll	VERB
absel-2013	48	6	over	over	ADP
absel-2013	48	7	into	into	ADP
absel-2013	48	8	an	an	DET
absel-2013	48	9	ira	ira	PROPN
absel-2013	48	10	if	if	SCONJ
absel-2013	48	11	(	(	PUNCT
absel-2013	48	12	1	1	X
absel-2013	48	13	)	)	PUNCT
absel-2013	48	14	the	the	DET
absel-2013	48	15	distribution	distribution	NOUN
absel-2013	48	16	is	be	AUX
absel-2013	48	17	at	at	ADV
absel-2013	48	18	least	least	ADJ
absel-2013	48	19	50	50	NUM
absel-2013	48	20	%	%	NOUN
absel-2013	48	21	of	of	ADP
absel-2013	48	22	the	the	DET
absel-2013	48	23	balance	balance	NOUN
absel-2013	48	24	to	to	ADP
absel-2013	48	25	the	the	DET
absel-2013	48	26	credit	credit	NOUN
absel-2013	48	27	of	of	ADP
absel-2013	48	28	the	the	DET
absel-2013	48	29	participant	participant	NOUN
absel-2013	48	30	,	,	PUNCT
absel-2013	48	31	(	(	PUNCT
absel-2013	48	32	2	2	X
absel-2013	48	33	)	)	PUNCT
absel-2013	48	34	the	the	DET
absel-2013	48	35	distribution	distribution	NOUN
absel-2013	48	36	is	be	AUX
absel-2013	48	37	not	not	PART
absel-2013	48	38	a	a	DET
absel-2013	48	39	series	series	NOUN
absel-2013	48	40	of	of	ADP
absel-2013	48	41	payments	payment	NOUN
absel-2013	48	42	,	,	PUNCT
absel-2013	48	43	and	and	CCONJ
absel-2013	48	44	(	(	PUNCT
absel-2013	48	45	3	3	X
absel-2013	48	46	)	)	PUNCT
absel-2013	48	47	the	the	DET
absel-2013	48	48	election	election	NOUN
absel-2013	48	49	for	for	ADP
absel-2013	48	50	special	special	ADJ
absel-2013	48	51	treatment	treatment	NOUN
absel-2013	48	52	is	be	AUX
absel-2013	48	53	made	make	VERB
absel-2013	48	54	.	.	PUNCT
absel-2013	49	1	if	if	SCONJ
absel-2013	49	2	this	this	DET
absel-2013	49	3	election	election	NOUN
absel-2013	49	4	is	be	AUX
absel-2013	49	5	made	make	VERB
absel-2013	49	6	,	,	PUNCT
absel-2013	49	7	no	no	DET
absel-2013	49	8	portion	portion	NOUN
absel-2013	49	9	of	of	ADP
absel-2013	49	10	the	the	DET
absel-2013	49	11	distribution	distribution	NOUN
absel-2013	49	12	may	may	AUX
absel-2013	49	13	be	be	AUX
absel-2013	49	14	taxed	tax	VERB
absel-2013	49	15	using	use	VERB
absel-2013	49	16	the	the	DET
absel-2013	49	17	long	long	ADJ
absel-2013	49	18	-	-	PUNCT
absel-2013	49	19	term	term	NOUN
absel-2013	49	20	capital	capital	NOUN
absel-2013	49	21	gain	gain	NOUN
absel-2013	49	22	deduction	deduction	NOUN
absel-2013	49	23	or	or	CCONJ
absel-2013	49	24	the	the	DET
absel-2013	49	25	special	special	ADJ
absel-2013	49	26	10year	10year	NUM
absel-2013	49	27	averaging	averaging	NOUN
absel-2013	49	28	method	method	NOUN
absel-2013	49	29	.	.	PUNCT
absel-2013	50	1	all	all	DET
absel-2013	50	2	portions	portion	NOUN
absel-2013	50	3	of	of	ADP
absel-2013	50	4	the	the	DET
absel-2013	50	5	lump	lump	NOUN
absel-2013	50	6	sum	sum	NOUN
absel-2013	50	7	distribution	distribution	NOUN
absel-2013	50	8	not	not	PART
absel-2013	50	9	rolled	roll	VERB
absel-2013	50	10	over	over	ADP
absel-2013	50	11	into	into	ADP
absel-2013	50	12	an	an	DET
absel-2013	50	13	ira	ira	PROPN
absel-2013	50	14	are	be	AUX
absel-2013	50	15	treated	treat	VERB
absel-2013	50	16	as	as	ADP
absel-2013	50	17	ordinary	ordinary	ADJ
absel-2013	50	18	income	income	NOUN
absel-2013	50	19	t12	t12	PROPN
absel-2013	50	20	]	]	PUNCT
absel-2013	50	21	.	.	PUNCT
absel-2013	51	1	leaving	leave	VERB
absel-2013	51	2	the	the	DET
absel-2013	51	3	balance	balance	NOUN
absel-2013	51	4	to	to	ADP
absel-2013	51	5	the	the	DET
absel-2013	51	6	credit	credit	NOUN
absel-2013	51	7	of	of	ADP
absel-2013	51	8	the	the	DET
absel-2013	51	9	participant	participant	NOUN
absel-2013	51	10	in	in	ADP
absel-2013	51	11	the	the	DET
absel-2013	51	12	qualified	qualified	ADJ
absel-2013	51	13	plan	plan	NOUN
absel-2013	51	14	the	the	DET
absel-2013	51	15	participant	participant	NOUN
absel-2013	51	16	has	have	VERB
absel-2013	51	17	the	the	DET
absel-2013	51	18	option	option	NOUN
absel-2013	51	19	of	of	ADP
absel-2013	51	20	leaving	leave	VERB
absel-2013	51	21	the	the	DET
absel-2013	51	22	balance	balance	NOUN
absel-2013	51	23	to	to	ADP
absel-2013	51	24	their	their	PRON
absel-2013	51	25	credit	credit	NOUN
absel-2013	51	26	with	with	ADP
absel-2013	51	27	the	the	DET
absel-2013	51	28	plan	plan	NOUN
absel-2013	51	29	and	and	CCONJ
absel-2013	51	30	receiving	receive	VERB
absel-2013	51	31	benefits	benefit	NOUN
absel-2013	51	32	in	in	ADP
absel-2013	51	33	the	the	DET
absel-2013	51	34	form	form	NOUN
absel-2013	51	35	of	of	ADP
absel-2013	51	36	an	an	DET
absel-2013	51	37	annuity	annuity	NOUN
absel-2013	51	38	.	.	PUNCT
absel-2013	52	1	the	the	DET
absel-2013	52	2	balance	balance	NOUN
absel-2013	52	3	to	to	ADP
absel-2013	52	4	their	their	PRON
absel-2013	52	5	credit	credit	NOUN
absel-2013	52	6	must	must	AUX
absel-2013	52	7	be	be	AUX
absel-2013	52	8	received	receive	VERB
absel-2013	52	9	over	over	ADP
absel-2013	52	10	either	either	CCONJ
absel-2013	52	11	(	(	PUNCT
absel-2013	52	12	1	1	X
absel-2013	52	13	)	)	PUNCT
absel-2013	52	14	the	the	DET
absel-2013	52	15	joint	joint	ADJ
absel-2013	52	16	lives	life	NOUN
absel-2013	52	17	of	of	ADP
absel-2013	52	18	the	the	DET
absel-2013	52	19	participant	participant	NOUN
absel-2013	52	20	and	and	CCONJ
absel-2013	52	21	their	their	PRON
absel-2013	52	22	spouse	spouse	NOUN
absel-2013	52	23	or	or	CCONJ
absel-2013	52	24	the	the	DET
absel-2013	52	25	life	life	NOUN
absel-2013	52	26	of	of	ADP
absel-2013	52	27	the	the	DET
absel-2013	52	28	participant	participant	NOUN
absel-2013	52	29	,	,	PUNCT
absel-2013	52	30	or	or	CCONJ
absel-2013	52	31	(	(	PUNCT
absel-2013	52	32	2	2	X
absel-2013	52	33	)	)	PUNCT
absel-2013	52	34	a	a	DET
absel-2013	52	35	period	period	NOUN
absel-2013	52	36	not	not	PART
absel-2013	52	37	longer	long	ADJ
absel-2013	52	38	than	than	ADP
absel-2013	52	39	the	the	DET
absel-2013	52	40	expected	expect	VERB
absel-2013	52	41	life	life	NOUN
absel-2013	52	42	of	of	ADP
absel-2013	52	43	the	the	DET
absel-2013	52	44	participant	participant	NOUN
absel-2013	52	45	or	or	CCONJ
absel-2013	52	46	their	their	PRON
absel-2013	52	47	spouse	spouse	NOUN
absel-2013	52	48	.	.	PUNCT
absel-2013	53	1	if	if	SCONJ
absel-2013	53	2	the	the	DET
absel-2013	53	3	participant	participant	NOUN
absel-2013	53	4	contributed	contribute	VERB
absel-2013	53	5	to	to	ADP
absel-2013	53	6	the	the	DET
absel-2013	53	7	plan	plan	NOUN
absel-2013	53	8	,	,	PUNCT
absel-2013	53	9	an	an	DET
absel-2013	53	10	equal	equal	ADJ
absel-2013	53	11	amount	amount	NOUN
absel-2013	53	12	of	of	ADP
absel-2013	53	13	each	each	DET
absel-2013	53	14	annuity	annuity	NOUN
absel-2013	53	15	payment	payment	NOUN
absel-2013	53	16	received	receive	VERB
absel-2013	53	17	will	will	AUX
absel-2013	53	18	be	be	AUX
absel-2013	53	19	excluded	exclude	VERB
absel-2013	53	20	from	from	ADP
absel-2013	53	21	taxable	taxable	ADJ
absel-2013	53	22	income	income	NOUN
absel-2013	53	23	unless	unless	SCONJ
absel-2013	53	24	the	the	DET
absel-2013	53	25	participant	participant	NOUN
absel-2013	53	26	’s	’s	PART
absel-2013	53	27	contributions	contribution	NOUN
absel-2013	53	28	are	be	AUX
absel-2013	53	29	fully	fully	ADV
absel-2013	53	30	recoverable	recoverable	ADJ
absel-2013	53	31	within	within	ADP
absel-2013	53	32	three	three	NUM
absel-2013	53	33	years	year	NOUN
absel-2013	53	34	.	.	PUNCT
absel-2013	54	1	in	in	ADP
absel-2013	54	2	that	that	DET
absel-2013	54	3	case	case	NOUN
absel-2013	54	4	,	,	PUNCT
absel-2013	54	5	the	the	DET
absel-2013	54	6	payments	payment	NOUN
absel-2013	54	7	are	be	AUX
absel-2013	54	8	considered	consider	VERB
absel-2013	54	9	a	a	DET
absel-2013	54	10	return	return	NOUN
absel-2013	54	11	of	of	ADP
absel-2013	54	12	investment	investment	NOUN
absel-2013	54	13	(	(	PUNCT
absel-2013	54	14	tax	tax	NOUN
absel-2013	54	15	-	-	PUNCT
absel-2013	54	16	free	free	ADJ
absel-2013	54	17	)	)	PUNCT
absel-2013	54	18	until	until	SCONJ
absel-2013	54	19	all	all	PRON
absel-2013	54	20	of	of	ADP
absel-2013	54	21	the	the	DET
absel-2013	54	22	participant	participant	NOUN
absel-2013	54	23	’s	’s	PART
absel-2013	54	24	contributions	contribution	NOUN
absel-2013	54	25	have	have	AUX
absel-2013	54	26	been	be	AUX
absel-2013	54	27	returned	return	VERB
absel-2013	54	28	.	.	PUNCT
absel-2013	55	1	subsequent	subsequent	ADJ
absel-2013	55	2	payments	payment	NOUN
absel-2013	55	3	received	receive	VERB
absel-2013	55	4	are	be	AUX
absel-2013	55	5	taxed	tax	VERB
absel-2013	55	6	as	as	ADP
absel-2013	55	7	ordinary	ordinary	ADJ
absel-2013	55	8	income	income	NOUN
absel-2013	55	9	.	.	PUNCT
absel-2013	56	1	if	if	SCONJ
absel-2013	56	2	the	the	DET
absel-2013	56	3	participant	participant	NOUN
absel-2013	56	4	made	make	VERB
absel-2013	56	5	no	no	DET
absel-2013	56	6	contributions	contribution	NOUN
absel-2013	56	7	to	to	ADP
absel-2013	56	8	the	the	DET
absel-2013	56	9	plan	plan	NOUN
absel-2013	56	10	all	all	DET
absel-2013	56	11	payments	payment	NOUN
absel-2013	56	12	received	receive	VERB
absel-2013	56	13	are	be	AUX
absel-2013	56	14	considered	consider	VERB
absel-2013	56	15	ordinary	ordinary	ADJ
absel-2013	56	16	income	income	NOUN
absel-2013	56	17	[	[	X
absel-2013	56	18	13	13	NUM
absel-2013	56	19	]	]	PUNCT
absel-2013	56	20	.	.	PUNCT
absel-2013	57	1	the	the	DET
absel-2013	57	2	foregoing	foregoing	NOUN
absel-2013	57	3	is	be	AUX
absel-2013	57	4	a	a	DET
absel-2013	57	5	fairly	fairly	ADV
absel-2013	57	6	complete	complete	ADJ
absel-2013	57	7	discussion	discussion	NOUN
absel-2013	57	8	of	of	ADP
absel-2013	57	9	the	the	DET
absel-2013	57	10	tax	tax	NOUN
absel-2013	57	11	considerations	consideration	NOUN
absel-2013	57	12	involving	involve	VERB
absel-2013	57	13	payments	payment	NOUN
absel-2013	57	14	from	from	ADP
absel-2013	57	15	qualified	qualified	ADJ
absel-2013	57	16	plans	plan	NOUN
absel-2013	57	17	.	.	PUNCT
absel-2013	58	1	our	our	PRON
absel-2013	58	2	attention	attention	NOUN
absel-2013	58	3	will	will	AUX
absel-2013	58	4	now	now	ADV
absel-2013	58	5	turn	turn	VERB
absel-2013	58	6	to	to	ADP
absel-2013	58	7	actual	actual	ADJ
absel-2013	58	8	spreadsheet	spreadsheet	NOUN
absel-2013	58	9	application	application	NOUN
absel-2013	58	10	and	and	CCONJ
absel-2013	58	11	to	to	ADP
absel-2013	58	12	integrating	integrate	VERB
absel-2013	58	13	the	the	DET
absel-2013	58	14	application	application	NOUN
absel-2013	58	15	of	of	ADP
absel-2013	58	16	this	this	DET
absel-2013	58	17	decision	decision	NOUN
absel-2013	58	18	model	model	NOUN
absel-2013	58	19	into	into	ADP
absel-2013	58	20	a	a	DET
absel-2013	58	21	taxation	taxation	NOUN
absel-2013	58	22	course	course	NOUN
absel-2013	58	23	.	.	PUNCT
absel-2013	59	1	lotus	lotus	PROPN
absel-2013	59	2	1	1	NUM
absel-2013	59	3	-	-	SYM
absel-2013	59	4	2	2	NUM
absel-2013	59	5	-	-	SYM
absel-2013	59	6	3	3	NUM
absel-2013	59	7	application	application	NOUN
absel-2013	59	8	the	the	DET
absel-2013	59	9	foregoing	forego	VERB
absel-2013	59	10	taxpayer	taxpayer	NOUN
absel-2013	59	11	election	election	NOUN
absel-2013	59	12	decision	decision	NOUN
absel-2013	59	13	model	model	NOUN
absel-2013	59	14	was	be	AUX
absel-2013	59	15	applied	apply	VERB
absel-2013	59	16	to	to	ADP
absel-2013	59	17	lotus	lotus	PROPN
absel-2013	59	18	1	1	NUM
absel-2013	59	19	-	-	SYM
absel-2013	59	20	2	2	NUM
absel-2013	59	21	-	-	SYM
absel-2013	59	22	3	3	NUM
absel-2013	59	23	although	although	SCONJ
absel-2013	59	24	other	other	ADJ
absel-2013	59	25	spreadsheet	spreadsheet	NOUN
absel-2013	59	26	software	software	NOUN
absel-2013	59	27	such	such	ADJ
absel-2013	59	28	as	as	ADP
absel-2013	59	29	supercalc	supercalc	NOUN
absel-2013	59	30	or	or	CCONJ
absel-2013	59	31	multiplan	multiplan	NOUN
absel-2013	59	32	are	be	AUX
absel-2013	59	33	as	as	ADV
absel-2013	59	34	appropriate	appropriate	ADJ
absel-2013	59	35	[	[	X
absel-2013	59	36	14	14	NUM
absel-2013	59	37	]	]	PUNCT
absel-2013	59	38	.	.	PUNCT
absel-2013	60	1	an	an	DET
absel-2013	60	2	understanding	understanding	NOUN
absel-2013	60	3	of	of	ADP
absel-2013	60	4	the	the	DET
absel-2013	60	5	software	software	NOUN
absel-2013	60	6	specific	specific	ADJ
absel-2013	60	7	development	development	NOUN
absel-2013	60	8	of	of	ADP
absel-2013	60	9	this	this	DET
absel-2013	60	10	application	application	NOUN
absel-2013	60	11	may	may	AUX
absel-2013	60	12	be	be	AUX
absel-2013	60	13	gleaned	glean	VERB
absel-2013	60	14	from	from	ADP
absel-2013	60	15	the	the	DET
absel-2013	60	16	printout	printout	NOUN
absel-2013	60	17	of	of	ADP
absel-2013	60	18	cell	cell	NOUN
absel-2013	60	19	formulas	formula	NOUN
absel-2013	60	20	and	and	CCONJ
absel-2013	60	21	a	a	DET
absel-2013	60	22	contrived	contrived	ADJ
absel-2013	60	23	solution	solution	NOUN
absel-2013	60	24	that	that	PRON
absel-2013	60	25	are	be	AUX
absel-2013	60	26	provided	provide	VERB
absel-2013	60	27	in	in	ADP
absel-2013	60	28	appendix	appendix	ADJ
absel-2013	60	29	a.	a.	NOUN
absel-2013	60	30	the	the	DET
absel-2013	60	31	user	user	NOUN
absel-2013	60	32	must	must	AUX
absel-2013	60	33	input	input	VERB
absel-2013	60	34	the	the	DET
absel-2013	60	35	following	follow	VERB
absel-2013	60	36	data	datum	NOUN
absel-2013	60	37	to	to	PART
absel-2013	60	38	utilize	utilize	VERB
absel-2013	60	39	the	the	DET
absel-2013	60	40	decision	decision	NOUN
absel-2013	60	41	support	support	NOUN
absel-2013	60	42	system	system	NOUN
absel-2013	60	43	:	:	PUNCT
absel-2013	60	44	(	(	PUNCT
absel-2013	60	45	1	1	X
absel-2013	60	46	)	)	PUNCT
absel-2013	60	47	year	year	NOUN
absel-2013	60	48	entered	enter	VERB
absel-2013	60	49	into	into	ADP
absel-2013	60	50	the	the	DET
absel-2013	60	51	retirement	retirement	NOUN
absel-2013	60	52	plan	plan	NOUN
absel-2013	60	53	,	,	PUNCT
absel-2013	60	54	(	(	PUNCT
absel-2013	60	55	2	2	X
absel-2013	60	56	)	)	PUNCT
absel-2013	60	57	pretax	pretax	ADJ
absel-2013	60	58	lump	lump	NOUN
absel-2013	60	59	sum	sum	NOUN
absel-2013	60	60	amount	amount	NOUN
absel-2013	60	61	at	at	ADP
absel-2013	60	62	retirement	retirement	NOUN
absel-2013	60	63	,	,	PUNCT
absel-2013	60	64	(	(	PUNCT
absel-2013	60	65	3	3	X
absel-2013	60	66	)	)	PUNCT
absel-2013	60	67	pre	pre	ADJ
absel-2013	60	68	-	-	ADJ
absel-2013	60	69	tax	tax	ADJ
absel-2013	60	70	rate	rate	NOUN
absel-2013	60	71	of	of	ADP
absel-2013	60	72	return	return	NOUN
absel-2013	60	73	for	for	ADP
absel-2013	60	74	investments	investment	NOUN
absel-2013	60	75	,	,	PUNCT
absel-2013	60	76	(	(	PUNCT
absel-2013	60	77	4	4	X
absel-2013	60	78	)	)	PUNCT
absel-2013	60	79	tax	tax	NOUN
absel-2013	60	80	rate	rate	NOUN
absel-2013	60	81	during	during	ADP
absel-2013	60	82	retirement	retirement	NOUN
absel-2013	60	83	,	,	PUNCT
absel-2013	60	84	(	(	PUNCT
absel-2013	60	85	5	5	X
absel-2013	60	86	)	)	PUNCT
absel-2013	60	87	life	life	NOUN
absel-2013	60	88	expectancy	expectancy	NOUN
absel-2013	60	89	of	of	ADP
absel-2013	60	90	participant	participant	NOUN
absel-2013	60	91	or	or	CCONJ
absel-2013	60	92	spouse	spouse	NOUN
absel-2013	60	93	,	,	PUNCT
absel-2013	60	94	and	and	CCONJ
absel-2013	60	95	(	(	PUNCT
absel-2013	60	96	6	6	NUM
absel-2013	60	97	)	)	PUNCT
absel-2013	60	98	tax	tax	NOUN
absel-2013	60	99	rate	rate	NOUN
absel-2013	60	100	at	at	ADP
absel-2013	60	101	date	date	NOUN
absel-2013	60	102	of	of	ADP
absel-2013	60	103	retirement	retirement	NOUN
absel-2013	60	104	.	.	PUNCT
absel-2013	61	1	the	the	DET
absel-2013	61	2	output	output	NOUN
absel-2013	61	3	from	from	ADP
absel-2013	61	4	the	the	DET
absel-2013	61	5	decision	decision	NOUN
absel-2013	61	6	support	support	NOUN
absel-2013	61	7	system	system	NOUN
absel-2013	61	8	consists	consist	VERB
absel-2013	61	9	of	of	ADP
absel-2013	61	10	the	the	DET
absel-2013	61	11	annual	annual	ADJ
absel-2013	61	12	after	after	ADP
absel-2013	61	13	tax	tax	NOUN
absel-2013	61	14	annuity	annuity	NOUN
absel-2013	61	15	which	which	PRON
absel-2013	61	16	would	would	AUX
absel-2013	61	17	be	be	AUX
absel-2013	61	18	received	receive	VERB
absel-2013	61	19	under	under	ADP
absel-2013	61	20	each	each	PRON
absel-2013	61	21	of	of	ADP
absel-2013	61	22	the	the	DET
absel-2013	61	23	three	three	NUM
absel-2013	61	24	taxpayer	taxpayer	NOUN
absel-2013	61	25	election	election	NOUN
absel-2013	61	26	options	option	NOUN
absel-2013	61	27	.	.	PUNCT
absel-2013	62	1	discounting	discount	VERB
absel-2013	62	2	all	all	DET
absel-2013	62	3	qualitative	qualitative	ADJ
absel-2013	62	4	considerations	consideration	NOUN
absel-2013	62	5	,	,	PUNCT
absel-2013	62	6	it	it	PRON
absel-2013	62	7	is	be	AUX
absel-2013	62	8	anticipated	anticipate	VERB
absel-2013	62	9	that	that	SCONJ
absel-2013	62	10	the	the	DET
absel-2013	62	11	participant	participant	NOUN
absel-2013	62	12	would	would	AUX
absel-2013	62	13	choose	choose	VERB
absel-2013	62	14	the	the	DET
absel-2013	62	15	alternative	alternative	NOUN
absel-2013	62	16	that	that	PRON
absel-2013	62	17	yields	yield	VERB
absel-2013	62	18	the	the	DET
absel-2013	62	19	largest	large	ADJ
absel-2013	62	20	annuity	annuity	NOUN
absel-2013	62	21	payment	payment	NOUN
absel-2013	62	22	.	.	PUNCT
absel-2013	63	1	integration	integration	NOUN
absel-2013	63	2	into	into	ADP
absel-2013	63	3	courses	course	NOUN
absel-2013	63	4	as	as	SCONJ
absel-2013	63	5	mentioned	mention	VERB
absel-2013	63	6	earlier	early	ADV
absel-2013	63	7	,	,	PUNCT
absel-2013	63	8	an	an	DET
absel-2013	63	9	introductory	introductory	ADJ
absel-2013	63	10	statement	statement	NOUN
absel-2013	63	11	that	that	PRON
absel-2013	63	12	provides	provide	VERB
absel-2013	63	13	a	a	DET
absel-2013	63	14	realistic	realistic	ADJ
absel-2013	63	15	setting	setting	NOUN
absel-2013	63	16	for	for	SCONJ
absel-2013	63	17	the	the	DET
absel-2013	63	18	decision	decision	NOUN
absel-2013	63	19	model	model	NOUN
absel-2013	63	20	makes	make	VERB
absel-2013	63	21	the	the	DET
absel-2013	63	22	spreadsheet	spreadsheet	NOUN
absel-2013	63	23	application	application	NOUN
absel-2013	63	24	more	more	ADV
absel-2013	63	25	relevant	relevant	ADJ
absel-2013	63	26	from	from	ADP
absel-2013	63	27	a	a	DET
absel-2013	63	28	student	student	NOUN
absel-2013	63	29	perspective	perspective	NOUN
absel-2013	63	30	.	.	PUNCT
absel-2013	64	1	students	student	NOUN
absel-2013	64	2	seem	seem	VERB
absel-2013	64	3	to	to	PART
absel-2013	64	4	be	be	AUX
absel-2013	64	5	less	less	ADV
absel-2013	64	6	resistant	resistant	ADJ
absel-2013	64	7	to	to	PART
absel-2013	64	8	pc	pc	VERB
absel-2013	64	9	usage	usage	NOUN
absel-2013	64	10	if	if	SCONJ
absel-2013	64	11	it	it	PRON
absel-2013	64	12	can	can	AUX
absel-2013	64	13	be	be	AUX
absel-2013	64	14	shown	show	VERB
absel-2013	64	15	that	that	SCONJ
absel-2013	64	16	the	the	DET
absel-2013	64	17	application	application	NOUN
absel-2013	64	18	allows	allow	VERB
absel-2013	64	19	an	an	DET
absel-2013	64	20	analysis	analysis	NOUN
absel-2013	64	21	that	that	PRON
absel-2013	64	22	would	would	AUX
absel-2013	64	23	otherwise	otherwise	ADV
absel-2013	64	24	be	be	AUX
absel-2013	64	25	time	time	NOUN
absel-2013	64	26	(	(	PUNCT
absel-2013	64	27	cost	cost	NOUN
absel-2013	64	28	)	)	PUNCT
absel-2013	64	29	prohibitive	prohibitive	ADJ
absel-2013	64	30	.	.	PUNCT
absel-2013	65	1	in	in	ADP
absel-2013	65	2	this	this	DET
absel-2013	65	3	particular	particular	ADJ
absel-2013	65	4	situation	situation	NOUN
absel-2013	65	5	one	one	PRON
absel-2013	65	6	could	could	AUX
absel-2013	65	7	put	put	VERB
absel-2013	65	8	the	the	DET
absel-2013	65	9	student	student	NOUN
absel-2013	65	10	in	in	ADP
absel-2013	65	11	the	the	DET
absel-2013	65	12	role	role	NOUN
absel-2013	65	13	of	of	ADP
absel-2013	65	14	an	an	DET
absel-2013	65	15	individual	individual	ADJ
absel-2013	65	16	practitioner	practitioner	NOUN
absel-2013	65	17	with	with	ADP
absel-2013	65	18	a	a	DET
absel-2013	65	19	client	client	NOUN
absel-2013	65	20	seeking	seek	VERB
absel-2013	65	21	advice	advice	NOUN
absel-2013	65	22	on	on	ADP
absel-2013	65	23	the	the	DET
absel-2013	65	24	best	good	ADJ
absel-2013	65	25	approach	approach	NOUN
absel-2013	65	26	regarding	regard	VERB
absel-2013	65	27	a	a	DET
absel-2013	65	28	distribution	distribution	NOUN
absel-2013	65	29	from	from	ADP
absel-2013	65	30	a	a	DET
absel-2013	65	31	qualified	qualified	ADJ
absel-2013	65	32	plan	plan	NOUN
absel-2013	65	33	.	.	PUNCT
absel-2013	66	1	give	give	VERB
absel-2013	66	2	each	each	DET
absel-2013	66	3	student	student	NOUN
absel-2013	66	4	a	a	DET
absel-2013	66	5	different	different	ADJ
absel-2013	66	6	fact	fact	NOUN
absel-2013	66	7	set	set	VERB
absel-2013	66	8	and	and	CCONJ
absel-2013	66	9	require	require	VERB
absel-2013	66	10	a	a	DET
absel-2013	66	11	written	write	VERB
absel-2013	66	12	analysis	analysis	NOUN
absel-2013	66	13	of	of	ADP
absel-2013	66	14	the	the	DET
absel-2013	66	15	situation	situation	NOUN
absel-2013	66	16	along	along	ADP
absel-2013	66	17	with	with	ADP
absel-2013	66	18	a	a	DET
absel-2013	66	19	letter	letter	NOUN
absel-2013	66	20	to	to	ADP
absel-2013	66	21	the	the	DET
absel-2013	66	22	client	client	NOUN
absel-2013	66	23	indicating	indicate	VERB
absel-2013	66	24	the	the	DET
absel-2013	66	25	practitioner	practitioner	NOUN
absel-2013	66	26	’s	’s	PART
absel-2013	66	27	(	(	PUNCT
absel-2013	66	28	student	student	NOUN
absel-2013	66	29	’s	’s	PART
absel-2013	66	30	)	)	PUNCT
absel-2013	66	31	recommendation	recommendation	NOUN
absel-2013	66	32	.	.	PUNCT
absel-2013	67	1	the	the	DET
absel-2013	67	2	initial	initial	ADJ
absel-2013	67	3	evaluation	evaluation	NOUN
absel-2013	67	4	of	of	ADP
absel-2013	67	5	the	the	DET
absel-2013	67	6	student	student	NOUN
absel-2013	67	7	’s	’s	PART
absel-2013	67	8	work	work	NOUN
absel-2013	67	9	would	would	AUX
absel-2013	67	10	likely	likely	ADV
absel-2013	67	11	be	be	AUX
absel-2013	67	12	an	an	DET
absel-2013	67	13	inspection	inspection	NOUN
absel-2013	67	14	of	of	ADP
absel-2013	67	15	the	the	DET
absel-2013	67	16	analysis	analysis	NOUN
absel-2013	67	17	for	for	ADP
absel-2013	67	18	accuracy	accuracy	NOUN
absel-2013	67	19	.	.	PUNCT
absel-2013	68	1	this	this	PRON
absel-2013	68	2	could	could	AUX
absel-2013	68	3	be	be	AUX
absel-2013	68	4	completed	complete	VERB
absel-2013	68	5	with	with	ADP
absel-2013	68	6	a	a	DET
absel-2013	68	7	small	small	ADJ
absel-2013	68	8	time	time	NOUN
absel-2013	68	9	commitment	commitment	NOUN
absel-2013	68	10	by	by	ADP
absel-2013	68	11	using	use	VERB
absel-2013	68	12	the	the	DET
absel-2013	68	13	fact	fact	NOUN
absel-2013	68	14	set	set	VERB
absel-2013	68	15	as	as	ADP
absel-2013	68	16	input	input	NOUN
absel-2013	68	17	into	into	ADP
absel-2013	68	18	the	the	DET
absel-2013	68	19	spreadsheet	spreadsheet	NOUN
absel-2013	68	20	application	application	NOUN
absel-2013	68	21	previously	previously	ADV
absel-2013	68	22	developed	develop	VERB
absel-2013	68	23	.	.	PUNCT
absel-2013	69	1	once	once	SCONJ
absel-2013	69	2	the	the	DET
absel-2013	69	3	instructor	instructor	NOUN
absel-2013	69	4	has	have	AUX
absel-2013	69	5	ascertained	ascertain	VERB
absel-2013	69	6	that	that	SCONJ
absel-2013	69	7	the	the	DET
absel-2013	69	8	students	student	NOUN
absel-2013	69	9	understand	understand	VERB
absel-2013	69	10	the	the	DET
absel-2013	69	11	technical	technical	ADJ
absel-2013	69	12	issues	issue	NOUN
absel-2013	69	13	and	and	CCONJ
absel-2013	69	14	can	can	AUX
absel-2013	69	15	successfully	successfully	ADV
absel-2013	69	16	complete	complete	VERB
absel-2013	69	17	an	an	DET
absel-2013	69	18	analysis	analysis	NOUN
absel-2013	69	19	on	on	ADP
absel-2013	69	20	their	their	PRON
absel-2013	69	21	own	own	ADJ
absel-2013	69	22	,	,	PUNCT
absel-2013	69	23	the	the	DET
absel-2013	69	24	students	student	NOUN
absel-2013	69	25	should	should	AUX
absel-2013	69	26	be	be	AUX
absel-2013	69	27	relatively	relatively	ADV
absel-2013	69	28	comfortable	comfortable	ADJ
absel-2013	69	29	with	with	ADP
absel-2013	69	30	the	the	DET
absel-2013	69	31	next	next	ADJ
absel-2013	69	32	phase	phase	NOUN
absel-2013	69	33	of	of	ADP
absel-2013	69	34	the	the	DET
absel-2013	69	35	assignment	assignment	NOUN
absel-2013	69	36	.	.	PUNCT
absel-2013	70	1	the	the	DET
absel-2013	70	2	next	next	ADJ
absel-2013	70	3	phase	phase	NOUN
absel-2013	70	4	is	be	AUX
absel-2013	70	5	a	a	DET
absel-2013	70	6	return	return	NOUN
absel-2013	70	7	to	to	ADP
absel-2013	70	8	the	the	DET
absel-2013	70	9	practitioner	practitioner	NOUN
absel-2013	70	10	setting	setting	NOUN
absel-2013	70	11	.	.	PUNCT
absel-2013	71	1	inform	inform	VERB
absel-2013	71	2	the	the	DET
absel-2013	71	3	students	student	NOUN
absel-2013	71	4	that	that	PRON
absel-2013	71	5	the	the	DET
absel-2013	71	6	client	client	NOUN
absel-2013	71	7	was	be	AUX
absel-2013	71	8	so	so	ADV
absel-2013	71	9	pleased	pleased	ADJ
absel-2013	71	10	with	with	ADP
absel-2013	71	11	the	the	DET
absel-2013	71	12	perceived	perceive	VERB
absel-2013	71	13	quality	quality	NOUN
absel-2013	71	14	of	of	ADP
absel-2013	71	15	the	the	DET
absel-2013	71	16	analysis	analysis	NOUN
absel-2013	71	17	that	that	SCONJ
absel-2013	71	18	she	she	PRON
absel-2013	71	19	told	tell	VERB
absel-2013	71	20	several	several	ADJ
absel-2013	71	21	of	of	ADP
absel-2013	71	22	her	her	PRON
absel-2013	71	23	coworkers	coworker	NOUN
absel-2013	71	24	.	.	PUNCT
absel-2013	72	1	this	this	PRON
absel-2013	72	2	in	in	ADP
absel-2013	72	3	turn	turn	NOUN
absel-2013	72	4	has	have	AUX
absel-2013	72	5	facilitated	facilitate	VERB
absel-2013	72	6	a	a	DET
absel-2013	72	7	dramatic	dramatic	ADJ
absel-2013	72	8	surge	surge	NOUN
absel-2013	72	9	in	in	ADP
absel-2013	72	10	potential	potential	ADJ
absel-2013	72	11	new	new	ADJ
absel-2013	72	12	tax	tax	NOUN
absel-2013	72	13	clients	client	NOUN
absel-2013	72	14	,	,	PUNCT
absel-2013	72	15	all	all	PRON
absel-2013	72	16	of	of	ADP
absel-2013	72	17	which	which	PRON
absel-2013	72	18	desire	desire	VERB
absel-2013	72	19	the	the	DET
absel-2013	72	20	same	same	ADJ
absel-2013	72	21	service	service	NOUN
absel-2013	72	22	as	as	SCONJ
absel-2013	72	23	previously	previously	ADV
absel-2013	72	24	rerxlered	rerxlere	VERB
absel-2013	72	25	.	.	PUNCT
absel-2013	73	1	the	the	DET
absel-2013	73	2	magnitude	magnitude	NOUN
absel-2013	73	3	of	of	ADP
absel-2013	73	4	new	new	ADJ
absel-2013	73	5	business	business	NOUN
absel-2013	73	6	will	will	AUX
absel-2013	73	7	require	require	VERB
absel-2013	73	8	the	the	DET
absel-2013	73	9	accountant	accountant	NOUN
absel-2013	73	10	to	to	PART
absel-2013	73	11	turn	turn	VERB
absel-2013	73	12	away	away	ADP
absel-2013	73	13	potential	potential	ADJ
absel-2013	73	14	clients	client	NOUN
absel-2013	73	15	unless	unless	SCONJ
absel-2013	73	16	a	a	DET
absel-2013	73	17	way	way	NOUN
absel-2013	73	18	can	can	AUX
absel-2013	73	19	be	be	AUX
absel-2013	73	20	found	find	VERB
absel-2013	73	21	to	to	PART
absel-2013	73	22	service	service	VERB
absel-2013	73	23	then	then	ADV
absel-2013	73	24	in	in	ADP
absel-2013	73	25	a	a	DET
absel-2013	73	26	fraction	fraction	NOUN
absel-2013	73	27	of	of	ADP
absel-2013	73	28	the	the	DET
absel-2013	73	29	time	time	NOUN
absel-2013	73	30	required	require	VERB
absel-2013	73	31	for	for	ADP
absel-2013	73	32	the	the	DET
absel-2013	73	33	first	first	ADJ
absel-2013	73	34	client	client	NOUN
absel-2013	73	35	.	.	PUNCT
absel-2013	74	1	this	this	PRON
absel-2013	74	2	is	be	AUX
absel-2013	74	3	the	the	DET
absel-2013	74	4	opportune	opportune	ADJ
absel-2013	74	5	time	time	NOUN
absel-2013	74	6	to	to	PART
absel-2013	74	7	introduce	introduce	VERB
absel-2013	74	8	the	the	DET
absel-2013	74	9	decision	decision	NOUN
absel-2013	74	10	model	model	NOUN
absel-2013	74	11	spreadsheet	spreadsheet	NOUN
absel-2013	74	12	application	application	NOUN
absel-2013	74	13	.	.	PUNCT
absel-2013	75	1	in	in	ADP
absel-2013	75	2	most	most	ADJ
absel-2013	75	3	cases	case	NOUN
absel-2013	75	4	a	a	DET
absel-2013	75	5	thorough	thorough	ADJ
absel-2013	75	6	explanation	explanation	NOUN
absel-2013	75	7	of	of	ADP
absel-2013	75	8	the	the	DET
absel-2013	75	9	development	development	NOUN
absel-2013	75	10	of	of	ADP
absel-2013	75	11	the	the	DET
absel-2013	75	12	decision	decision	NOUN
absel-2013	75	13	support	support	NOUN
absel-2013	75	14	system	system	NOUN
absel-2013	75	15	would	would	AUX
absel-2013	75	16	be	be	AUX
absel-2013	75	17	provided	provide	VERB
absel-2013	75	18	rather	rather	ADV
absel-2013	75	19	than	than	ADP
absel-2013	75	20	attempting	attempt	VERB
absel-2013	75	21	to	to	PART
absel-2013	75	22	have	have	VERB
absel-2013	75	23	the	the	DET
absel-2013	75	24	students	student	NOUN
absel-2013	75	25	develop	develop	VERB
absel-2013	75	26	the	the	DET
absel-2013	75	27	spreadsheet	spreadsheet	NOUN
absel-2013	75	28	application	application	NOUN
absel-2013	75	29	themselves	themselves	PRON
absel-2013	75	30	.	.	PUNCT
absel-2013	76	1	such	such	ADJ
absel-2013	76	2	development	development	NOUN
absel-2013	76	3	would	would	AUX
absel-2013	76	4	typically	typically	ADV
absel-2013	76	5	consite	consite	VERB
absel-2013	76	6	too	too	ADV
absel-2013	76	7	much	much	ADJ
absel-2013	76	8	class	class	NOUN
absel-2013	76	9	time	time	NOUN
absel-2013	76	10	for	for	ADP
absel-2013	76	11	a	a	DET
absel-2013	76	12	traditional	traditional	ADJ
absel-2013	76	13	tax	tax	NOUN
absel-2013	76	14	course	course	NOUN
absel-2013	76	15	.	.	PUNCT
absel-2013	77	1	however	however	ADV
absel-2013	77	2	,	,	PUNCT
absel-2013	77	3	sane	sane	ADJ
absel-2013	77	4	graduate	graduate	NOUN
absel-2013	77	5	tax	tax	NOUN
absel-2013	77	6	programs	program	NOUN
absel-2013	77	7	currently	currently	ADV
absel-2013	77	8	have	have	VERB
absel-2013	77	9	courses	course	NOUN
absel-2013	77	10	dedicated	dedicate	VERB
absel-2013	77	11	to	to	ADP
absel-2013	77	12	developments	development	NOUN
absel-2013	77	13	in	in	ADP
absel-2013	77	14	business	business	NOUN
absel-2013	77	15	simulation	simulation	NOUN
absel-2013	77	16	&	&	CCONJ
absel-2013	77	17	experiential	experiential	ADJ
absel-2013	77	18	exercises	exercise	NOUN
absel-2013	77	19	,	,	PUNCT
absel-2013	77	20	volume	volume	NOUN
absel-2013	77	21	14	14	NUM
absel-2013	77	22	,	,	PUNCT
absel-2013	77	23	1987	1987	NUM
absel-2013	77	24	221	221	NUM
absel-2013	77	25	developing	develop	VERB
absel-2013	77	26	these	these	DET
absel-2013	77	27	skills	skill	NOUN
absel-2013	77	28	.	.	PUNCT
absel-2013	78	1	actual	actual	ADJ
absel-2013	78	2	development	development	NOUN
absel-2013	78	3	of	of	ADP
absel-2013	78	4	the	the	DET
absel-2013	78	5	decision	decision	NOUN
absel-2013	78	6	support	support	NOUN
absel-2013	78	7	application	application	NOUN
absel-2013	78	8	might	might	AUX
absel-2013	78	9	be	be	AUX
absel-2013	78	10	appropriate	appropriate	ADJ
absel-2013	78	11	in	in	ADP
absel-2013	78	12	an	an	DET
absel-2013	78	13	independent	independent	ADJ
absel-2013	78	14	studies	study	NOUN
absel-2013	78	15	course	course	NOUN
absel-2013	78	16	that	that	PRON
absel-2013	78	17	provides	provide	VERB
absel-2013	78	18	greater	great	ADJ
absel-2013	78	19	opportunity	opportunity	NOUN
absel-2013	78	20	for	for	ADP
absel-2013	78	21	one	one	NUM
absel-2013	78	22	-	-	PUNCT
absel-2013	78	23	on	on	ADP
absel-2013	78	24	-	-	PUNCT
absel-2013	78	25	one	one	NUM
absel-2013	78	26	interaction	interaction	NOUN
absel-2013	78	27	with	with	ADP
absel-2013	78	28	the	the	DET
absel-2013	78	29	student	student	NOUN
absel-2013	78	30	.	.	PUNCT
absel-2013	79	1	as	as	ADP
absel-2013	79	2	with	with	ADP
absel-2013	79	3	any	any	DET
absel-2013	79	4	computer	computer	NOUN
absel-2013	79	5	application	application	NOUN
absel-2013	79	6	there	there	PRON
absel-2013	79	7	can	can	AUX
absel-2013	79	8	be	be	AUX
absel-2013	79	9	undesirable	undesirable	ADJ
absel-2013	79	10	consequences	consequence	NOUN
absel-2013	79	11	.	.	PUNCT
absel-2013	80	1	a	a	DET
absel-2013	80	2	brief	brief	ADJ
absel-2013	80	3	discussion	discussion	NOUN
absel-2013	80	4	of	of	ADP
absel-2013	80	5	some	some	PRON
absel-2013	80	6	of	of	ADP
absel-2013	80	7	these	these	DET
absel-2013	80	8	problems	problem	NOUN
absel-2013	80	9	is	be	AUX
absel-2013	80	10	in	in	ADP
absel-2013	80	11	order	order	NOUN
absel-2013	80	12	.	.	PUNCT
absel-2013	81	1	pedagogical	pedagogical	ADJ
absel-2013	81	2	problems	problem	NOUN
absel-2013	81	3	there	there	PRON
absel-2013	81	4	are	be	VERB
absel-2013	81	5	several	several	ADJ
absel-2013	81	6	problems	problem	NOUN
absel-2013	81	7	associated	associate	VERB
absel-2013	81	8	with	with	ADP
absel-2013	81	9	utilizing	utilize	VERB
absel-2013	81	10	spreadsheet	spreadsheet	NOUN
absel-2013	81	11	applications	application	NOUN
absel-2013	81	12	in	in	ADP
absel-2013	81	13	accounting	accounting	NOUN
absel-2013	81	14	courses	course	NOUN
absel-2013	81	15	.	.	PUNCT
absel-2013	82	1	many	many	ADJ
absel-2013	82	2	of	of	ADP
absel-2013	82	3	the	the	DET
absel-2013	82	4	problems	problem	NOUN
absel-2013	82	5	are	be	AUX
absel-2013	82	6	not	not	PART
absel-2013	82	7	unique	unique	ADJ
absel-2013	82	8	to	to	ADP
absel-2013	82	9	the	the	DET
absel-2013	82	10	accounting	accounting	NOUN
absel-2013	82	11	area	area	NOUN
absel-2013	82	12	but	but	CCONJ
absel-2013	82	13	extend	extend	VERB
absel-2013	82	14	to	to	ADP
absel-2013	82	15	all	all	DET
absel-2013	82	16	business	business	NOUN
absel-2013	82	17	courses	course	NOUN
absel-2013	82	18	utilizing	utilize	VERB
absel-2013	82	19	pc	pc	NOUN
absel-2013	82	20	technology	technology	NOUN
absel-2013	82	21	.	.	PUNCT
absel-2013	83	1	many	many	ADJ
absel-2013	83	2	institutions	institution	NOUN
absel-2013	83	3	simply	simply	ADV
absel-2013	83	4	do	do	AUX
absel-2013	83	5	not	not	PART
absel-2013	83	6	provide	provide	VERB
absel-2013	83	7	adequate	adequate	ADJ
absel-2013	83	8	resources	resource	NOUN
absel-2013	83	9	(	(	PUNCT
absel-2013	83	10	pcs	pc	NOUN
absel-2013	83	11	)	)	PUNCT
absel-2013	83	12	to	to	PART
absel-2013	83	13	facilitate	facilitate	VERB
absel-2013	83	14	the	the	DET
absel-2013	83	15	widespread	widespread	ADJ
absel-2013	83	16	use	use	NOUN
absel-2013	83	17	of	of	ADP
absel-2013	83	18	the	the	DET
absel-2013	83	19	applications	application	NOUN
absel-2013	83	20	under	under	ADP
absel-2013	83	21	discussion	discussion	NOUN
absel-2013	83	22	.	.	PUNCT
absel-2013	84	1	considerable	considerable	ADJ
absel-2013	84	2	pc	pc	NOUN
absel-2013	84	3	time	time	NOUN
absel-2013	84	4	must	must	AUX
absel-2013	84	5	be	be	AUX
absel-2013	84	6	made	make	VERB
absel-2013	84	7	available	available	ADJ
absel-2013	84	8	to	to	ADP
absel-2013	84	9	both	both	DET
absel-2013	84	10	faculty	faculty	NOUN
absel-2013	84	11	and	and	CCONJ
absel-2013	84	12	students	student	NOUN
absel-2013	84	13	to	to	PART
absel-2013	84	14	ensure	ensure	VERB
absel-2013	84	15	a	a	DET
absel-2013	84	16	worthwhile	worthwhile	ADJ
absel-2013	84	17	experience	experience	NOUN
absel-2013	84	18	.	.	PUNCT
absel-2013	85	1	the	the	DET
absel-2013	85	2	optimum	optimum	ADJ
absel-2013	85	3	alternative	alternative	NOUN
absel-2013	85	4	would	would	AUX
absel-2013	85	5	be	be	AUX
absel-2013	85	6	for	for	SCONJ
absel-2013	85	7	each	each	DET
absel-2013	85	8	student	student	NOUN
absel-2013	85	9	and	and	CCONJ
absel-2013	85	10	faculty	faculty	NOUN
absel-2013	85	11	member	member	NOUN
absel-2013	85	12	to	to	PART
absel-2013	85	13	have	have	VERB
absel-2013	85	14	their	their	PRON
absel-2013	85	15	own	own	ADJ
absel-2013	85	16	pc	pc	NOUN
absel-2013	85	17	but	but	CCONJ
absel-2013	85	18	at	at	ADP
absel-2013	85	19	present	present	ADJ
absel-2013	85	20	few	few	ADJ
absel-2013	85	21	institutions	institution	NOUN
absel-2013	85	22	find	find	VERB
absel-2013	85	23	themselves	themselves	PRON
absel-2013	85	24	in	in	ADP
absel-2013	85	25	such	such	DET
absel-2013	85	26	a	a	DET
absel-2013	85	27	desirable	desirable	ADJ
absel-2013	85	28	position	position	NOUN
absel-2013	85	29	.	.	PUNCT
absel-2013	86	1	izard	izard	PROPN
absel-2013	86	2	and	and	CCONJ
absel-2013	86	3	reeve	reeve	PROPN
absel-2013	86	4	identified	identify	VERB
absel-2013	86	5	several	several	ADJ
absel-2013	86	6	limitations	limitation	NOUN
absel-2013	86	7	in	in	ADP
absel-2013	86	8	the	the	DET
absel-2013	86	9	utilization	utilization	NOUN
absel-2013	86	10	of	of	ADP
absel-2013	86	11	spreadsheet	spreadsheet	NOUN
absel-2013	86	12	software	software	NOUN
absel-2013	86	13	as	as	ADP
absel-2013	86	14	a	a	DET
absel-2013	86	15	pedagogical	pedagogical	ADJ
absel-2013	86	16	tool	tool	NOUN
absel-2013	86	17	[	[	X
absel-2013	86	18	15	15	NUM
absel-2013	86	19	]	]	PUNCT
absel-2013	86	20	.	.	PUNCT
absel-2013	87	1	the	the	DET
absel-2013	87	2	most	most	ADV
absel-2013	87	3	serious	serious	ADJ
absel-2013	87	4	of	of	ADP
absel-2013	87	5	these	these	PRON
absel-2013	87	6	is	be	AUX
absel-2013	87	7	the	the	DET
absel-2013	87	8	time	time	NOUN
absel-2013	87	9	constraint	constraint	NOUN
absel-2013	87	10	,	,	PUNCT
absel-2013	87	11	especially	especially	ADV
absel-2013	87	12	for	for	ADP
absel-2013	87	13	faculty	faculty	NOUN
absel-2013	87	14	.	.	PUNCT
absel-2013	88	1	not	not	PART
absel-2013	88	2	only	only	ADV
absel-2013	88	3	must	must	AUX
absel-2013	88	4	the	the	DET
absel-2013	88	5	instructor	instructor	NOUN
absel-2013	88	6	learn	learn	VERB
absel-2013	88	7	the	the	DET
absel-2013	88	8	software	software	NOUN
absel-2013	88	9	package	package	NOUN
absel-2013	88	10	,	,	PUNCT
absel-2013	88	11	but	but	CCONJ
absel-2013	88	12	a	a	DET
absel-2013	88	13	great	great	ADJ
absel-2013	88	14	deal	deal	NOUN
absel-2013	88	15	of	of	ADP
absel-2013	88	16	time	time	NOUN
absel-2013	88	17	may	may	AUX
absel-2013	88	18	be	be	AUX
absel-2013	88	19	required	require	VERB
absel-2013	88	20	to	to	PART
absel-2013	88	21	develop	develop	VERB
absel-2013	88	22	the	the	DET
absel-2013	88	23	decision	decision	NOUN
absel-2013	88	24	support	support	NOUN
absel-2013	88	25	system	system	NOUN
absel-2013	88	26	.	.	PUNCT
absel-2013	89	1	sane	sane	ADJ
absel-2013	89	2	very	very	ADV
absel-2013	89	3	complex	complex	ADJ
absel-2013	89	4	applications	application	NOUN
absel-2013	89	5	may	may	AUX
absel-2013	89	6	take	take	VERB
absel-2013	89	7	upward	upward	ADV
absel-2013	89	8	of	of	ADP
absel-2013	89	9	40	40	NUM
absel-2013	89	10	hours	hour	NOUN
absel-2013	89	11	for	for	ADP
absel-2013	89	12	development	development	NOUN
absel-2013	89	13	and	and	CCONJ
absel-2013	89	14	testing	testing	NOUN
absel-2013	89	15	.	.	PUNCT
absel-2013	90	1	many	many	ADJ
absel-2013	90	2	faculty	faculty	NOUN
absel-2013	90	3	do	do	AUX
absel-2013	90	4	not	not	PART
absel-2013	90	5	have	have	VERB
absel-2013	90	6	‘	'	PUNCT
absel-2013	90	7	this	this	DET
absel-2013	90	8	much	much	ADJ
absel-2013	90	9	time	time	NOUN
absel-2013	90	10	available	available	ADJ
absel-2013	90	11	considering	consider	VERB
absel-2013	90	12	the	the	DET
absel-2013	90	13	other	other	ADJ
absel-2013	90	14	institutional	institutional	ADJ
absel-2013	90	15	demands	demand	NOUN
absel-2013	90	16	that	that	PRON
absel-2013	90	17	exist	exist	VERB
absel-2013	90	18	.	.	PUNCT
absel-2013	91	1	the	the	DET
absel-2013	91	2	application	application	NOUN
absel-2013	91	3	presented	present	VERB
absel-2013	91	4	above	above	ADV
absel-2013	91	5	demonstrates	demonstrate	VERB
absel-2013	91	6	another	another	DET
absel-2013	91	7	potential	potential	ADJ
absel-2013	91	8	problem	problem	NOUN
absel-2013	91	9	identified	identify	VERB
absel-2013	91	10	by	by	ADP
absel-2013	91	11	izard	izard	PROPN
absel-2013	91	12	and	and	CCONJ
absel-2013	91	13	reeve	reeve	PROPN
absel-2013	91	14	,	,	PUNCT
absel-2013	91	15	that	that	PRON
absel-2013	91	16	being	be	AUX
absel-2013	91	17	reduced	reduce	VERB
absel-2013	91	18	problem	problem	NOUN
absel-2013	91	19	practice	practice	NOUN
absel-2013	91	20	.	.	PUNCT
absel-2013	92	1	once	once	ADV
absel-2013	92	2	a	a	DET
absel-2013	92	3	spreadsheet	spreadsheet	NOUN
absel-2013	92	4	application	application	NOUN
absel-2013	92	5	has	have	AUX
absel-2013	92	6	been	be	AUX
absel-2013	92	7	developed	develop	VERB
absel-2013	92	8	and	and	CCONJ
absel-2013	92	9	tested	test	VERB
absel-2013	92	10	,	,	PUNCT
absel-2013	92	11	students	student	NOUN
absel-2013	92	12	may	may	AUX
absel-2013	92	13	generate	generate	VERB
absel-2013	92	14	solutions	solution	NOUN
absel-2013	92	15	to	to	ADP
absel-2013	92	16	any	any	DET
absel-2013	92	17	number	number	NOUN
absel-2013	92	18	of	of	ADP
absel-2013	92	19	similar	similar	ADJ
absel-2013	92	20	problems	problem	NOUN
absel-2013	92	21	without	without	ADP
absel-2013	92	22	thoroughly	thoroughly	ADV
absel-2013	92	23	understanding	understand	VERB
absel-2013	92	24	the	the	DET
absel-2013	92	25	concepts	concept	NOUN
absel-2013	92	26	underlying	underlie	VERB
absel-2013	92	27	the	the	DET
absel-2013	92	28	software	software	NOUN
absel-2013	92	29	application	application	NOUN
absel-2013	92	30	.	.	PUNCT
absel-2013	93	1	avoidance	avoidance	NOUN
absel-2013	93	2	of	of	ADP
absel-2013	93	3	the	the	DET
absel-2013	93	4	repetitious	repetitious	ADJ
absel-2013	93	5	practice	practice	NOUN
absel-2013	93	6	that	that	PRON
absel-2013	93	7	has	have	AUX
absel-2013	93	8	traditionally	traditionally	ADV
absel-2013	93	9	been	be	AUX
absel-2013	93	10	a	a	DET
absel-2013	93	11	part	part	NOUN
absel-2013	93	12	of	of	ADP
absel-2013	93	13	the	the	DET
absel-2013	93	14	educational	educational	ADJ
absel-2013	93	15	process	process	NOUN
absel-2013	93	16	may	may	AUX
absel-2013	93	17	be	be	AUX
absel-2013	93	18	a	a	DET
absel-2013	93	19	disservice	disservice	NOUN
absel-2013	93	20	to	to	ADP
absel-2013	93	21	the	the	DET
absel-2013	93	22	student	student	NOUN
absel-2013	93	23	.	.	PUNCT
absel-2013	94	1	summary	summary	NOUN
absel-2013	94	2	this	this	DET
absel-2013	94	3	paper	paper	NOUN
absel-2013	94	4	summarized	summarize	VERB
absel-2013	94	5	the	the	DET
absel-2013	94	6	various	various	ADJ
absel-2013	94	7	taxpayer	taxpayer	NOUN
absel-2013	94	8	elections	election	NOUN
absel-2013	94	9	arid	arid	NOUN
absel-2013	94	10	alternate	alternate	ADJ
absel-2013	94	11	decisions	decision	NOUN
absel-2013	94	12	available	available	ADJ
absel-2013	94	13	to	to	ADP
absel-2013	94	14	participants	participant	NOUN
absel-2013	94	15	receiving	receive	VERB
absel-2013	94	16	distributions	distribution	NOUN
absel-2013	94	17	from	from	ADP
absel-2013	94	18	qualified	qualified	ADJ
absel-2013	94	19	pension	pension	NOUN
absel-2013	94	20	plans	plan	NOUN
absel-2013	94	21	.	.	PUNCT
absel-2013	95	1	the	the	DET
absel-2013	95	2	assumed	assumed	ADJ
absel-2013	95	3	objective	objective	NOUN
absel-2013	95	4	of	of	ADP
absel-2013	95	5	the	the	DET
absel-2013	95	6	participant	participant	NOUN
absel-2013	95	7	was	be	AUX
absel-2013	95	8	maximization	maximization	NOUN
absel-2013	95	9	of	of	ADP
absel-2013	95	10	the	the	DET
absel-2013	95	11	annuity	annuity	NOUN
absel-2013	95	12	received	receive	VERB
absel-2013	95	13	subsequent	subsequent	ADJ
absel-2013	95	14	to	to	ADP
absel-2013	95	15	retirement	retirement	NOUN
absel-2013	95	16	.	.	PUNCT
absel-2013	96	1	a	a	DET
absel-2013	96	2	decision	decision	NOUN
absel-2013	96	3	support	support	NOUN
absel-2013	96	4	system	system	NOUN
absel-2013	96	5	using	use	VERB
absel-2013	96	6	lotus	lotus	PROPN
absel-2013	96	7	1	1	NUM
absel-2013	96	8	-	-	SYM
absel-2013	96	9	2	2	NUM
absel-2013	96	10	-	-	SYM
absel-2013	96	11	3	3	NUM
absel-2013	96	12	was	be	AUX
absel-2013	96	13	presented	present	VERB
absel-2013	96	14	that	that	SCONJ
absel-2013	96	15	provided	provide	VERB
absel-2013	96	16	for	for	ADP
absel-2013	96	17	this	this	DET
absel-2013	96	18	maximization	maximization	NOUN
absel-2013	96	19	through	through	ADP
absel-2013	96	20	optimal	optimal	ADJ
absel-2013	96	21	election	election	NOUN
absel-2013	96	22	path	path	NOUN
absel-2013	96	23	choice	choice	NOUN
absel-2013	96	24	.	.	PUNCT
absel-2013	97	1	an	an	DET
absel-2013	97	2	environmentally	environmentally	ADV
absel-2013	97	3	realistic	realistic	ADJ
absel-2013	97	4	approach	approach	NOUN
absel-2013	97	5	for	for	ADP
absel-2013	97	6	integrating	integrate	VERB
absel-2013	97	7	this	this	DET
absel-2013	97	8	decision	decision	NOUN
absel-2013	97	9	support	support	NOUN
absel-2013	97	10	system	system	NOUN
absel-2013	97	11	into	into	ADP
absel-2013	97	12	an	an	DET
absel-2013	97	13	accounting	accounting	NOUN
absel-2013	97	14	course	course	NOUN
absel-2013	97	15	was	be	AUX
absel-2013	97	16	provided	provide	VERB
absel-2013	97	17	.	.	PUNCT
absel-2013	98	1	unfortunately	unfortunately	ADV
absel-2013	98	2	,	,	PUNCT
absel-2013	98	3	problems	problem	NOUN
absel-2013	98	4	are	be	AUX
absel-2013	98	5	associated	associate	VERB
absel-2013	98	6	with	with	ADP
absel-2013	98	7	spreadsheet	spreadsheet	NOUN
absel-2013	98	8	software	software	NOUN
absel-2013	98	9	utilization	utilization	NOUN
absel-2013	98	10	in	in	ADP
absel-2013	98	11	the	the	DET
absel-2013	98	12	curriculum	curriculum	NOUN
absel-2013	98	13	.	.	PUNCT
absel-2013	99	1	some	some	PRON
absel-2013	99	2	of	of	ADP
absel-2013	99	3	the	the	DET
absel-2013	99	4	more	more	ADV
absel-2013	99	5	common	common	ADJ
absel-2013	99	6	problems	problem	NOUN
absel-2013	99	7	were	be	AUX
absel-2013	99	8	discussed	discuss	VERB
absel-2013	99	9	.	.	PUNCT
absel-2013	100	1	developments	development	NOUN
absel-2013	100	2	in	in	ADP
absel-2013	100	3	business	business	NOUN
absel-2013	100	4	simulation	simulation	NOUN
absel-2013	100	5	&	&	CCONJ
absel-2013	100	6	experiential	experiential	ADJ
absel-2013	100	7	exercises	exercise	NOUN
absel-2013	100	8	,	,	PUNCT
absel-2013	100	9	volume	volume	NOUN
absel-2013	100	10	14	14	NUM
absel-2013	100	11	,	,	PUNCT
absel-2013	100	12	1987	1987	NUM
absel-2013	100	13	222	222	NUM
absel-2013	100	14	references	reference	NOUN
absel-2013	100	15	[	[	X
absel-2013	100	16	1	1	NUM
absel-2013	100	17	]	]	X
absel-2013	100	18	izard	izard	PROPN
absel-2013	100	19	,	,	PUNCT
absel-2013	100	20	c.	c.	PROPN
absel-2013	100	21	douglass	douglass	PROPN
absel-2013	100	22	and	and	CCONJ
absel-2013	100	23	james	james	PROPN
absel-2013	100	24	m.	m.	PROPN
absel-2013	100	25	reeve	reeve	PROPN
absel-2013	100	26	.	.	PUNCT
absel-2013	101	1	“	"	PUNCT
absel-2013	101	2	electronic	electronic	ADJ
absel-2013	101	3	spreadsheet	spreadsheet	NOUN
absel-2013	101	4	technology	technology	NOUN
absel-2013	101	5	in	in	ADP
absel-2013	101	6	the	the	DET
absel-2013	101	7	teaching	teaching	NOUN
absel-2013	101	8	of	of	ADP
absel-2013	101	9	accounting	accounting	NOUN
absel-2013	101	10	and	and	CCONJ
absel-2013	101	11	taxation	taxation	NOUN
absel-2013	101	12	uses	use	NOUN
absel-2013	101	13	,	,	PUNCT
absel-2013	101	14	limitations	limitation	NOUN
absel-2013	101	15	,	,	PUNCT
absel-2013	101	16	and	and	CCONJ
absel-2013	101	17	examples	example	NOUN
absel-2013	101	18	,	,	PUNCT
absel-2013	101	19	”	"	PUNCT
absel-2013	101	20	journal	journal	NOUN
absel-2013	101	21	of	of	ADP
absel-2013	101	22	accounting	accounting	NOUN
absel-2013	101	23	education	education	NOUN
absel-2013	101	24	,	,	PUNCT
absel-2013	101	25	spring	spring	NOUN
absel-2013	101	26	1986	1986	NUM
absel-2013	101	27	,	,	PUNCT
absel-2013	101	28	pp	pp	X
absel-2013	101	29	.	.	PUNCT
absel-2013	101	30	161	161	NUM
absel-2013	101	31	.	.	PUNCT
absel-2013	102	1	[	[	X
absel-2013	102	2	2	2	X
absel-2013	102	3	]	]	PUNCT
absel-2013	102	4	see	see	VERB
absel-2013	102	5	lassila	lassila	PROPN
absel-2013	102	6	,	,	PUNCT
absel-2013	102	7	dennis	dennis	PROPN
absel-2013	102	8	r.	r.	PROPN
absel-2013	102	9	,	,	PUNCT
absel-2013	102	10	and	and	CCONJ
absel-2013	102	11	karl	karl	PROPN
absel-2013	102	12	b.	b.	PROPN
absel-2013	102	13	putnam	putnam	PROPN
absel-2013	102	14	.	.	PUNCT
absel-2013	103	1	“	"	PUNCT
absel-2013	103	2	choosing	choose	VERB
absel-2013	103	3	the	the	DET
absel-2013	103	4	appropriate	appropriate	ADJ
absel-2013	103	5	form	form	NOUN
absel-2013	103	6	of	of	ADP
absel-2013	103	7	retirement	retirement	NOUN
absel-2013	103	8	income	income	NOUN
absel-2013	103	9	from	from	ADP
absel-2013	103	10	a	a	DET
absel-2013	103	11	qualified	qualified	ADJ
absel-2013	103	12	plan	plan	NOUN
absel-2013	103	13	,	,	PUNCT
absel-2013	103	14	”	"	PUNCT
absel-2013	103	15	taxes	taxis	NOUN
absel-2013	103	16	,	,	PUNCT
absel-2013	103	17	july	july	PROPN
absel-2013	103	18	,	,	PUNCT
absel-2013	103	19	1984	1984	NUM
absel-2013	103	20	,	,	PUNCT
absel-2013	103	21	pp	pp	ADJ
absel-2013	103	22	.	.	PUNCT
absel-2013	103	23	435443	435443	NUM
absel-2013	103	24	,	,	PUNCT
absel-2013	103	25	for	for	ADP
absel-2013	103	26	a	a	DET
absel-2013	103	27	more	more	ADV
absel-2013	103	28	complete	complete	ADJ
absel-2013	103	29	study	study	NOUN
absel-2013	103	30	of	of	ADP
absel-2013	103	31	this	this	DET
absel-2013	103	32	issue	issue	NOUN
absel-2013	103	33	.	.	PUNCT
absel-2013	104	1	[	[	X
absel-2013	104	2	3	3	NUM
absel-2013	104	3	]	]	X
absel-2013	104	4	internal	internal	PROPN
absel-2013	104	5	revenue	revenue	PROPN
absel-2013	104	6	code	code	PROPN
absel-2013	104	7	sec	sec	PROPN
absel-2013	104	8	.	.	PUNCT
absel-2013	104	9	402(a	402(a	NOUN
absel-2013	104	10	)	)	PUNCT
absel-2013	104	11	(	(	PUNCT
absel-2013	104	12	2	2	NUM
absel-2013	104	13	)	)	PUNCT
absel-2013	104	14	.	.	PUNCT
absel-2013	105	1	[	[	X
absel-2013	105	2	4	4	X
absel-2013	105	3	]	]	PUNCT
absel-2013	105	4	irc	irc	PROPN
absel-2013	105	5	sec	sec	PROPN
absel-2013	105	6	.	.	PROPN
absel-2013	106	1	402	402	NUM
absel-2013	106	2	(	(	PUNCT
absel-2013	106	3	e	e	NOUN
absel-2013	106	4	)	)	PUNCT
absel-2013	106	5	(	(	PUNCT
absel-2013	106	6	4	4	NUM
absel-2013	106	7	)	)	PUNCT
absel-2013	106	8	(	(	PUNCT
absel-2013	106	9	h	h	NOUN
absel-2013	106	10	)	)	PUNCT
absel-2013	106	11	.	.	PUNCT
absel-2013	107	1	[	[	X
absel-2013	107	2	5	5	NUM
absel-2013	107	3	]	]	PUNCT
absel-2013	107	4	irc	irc	PROPN
absel-2013	107	5	sec	sec	PROPN
absel-2013	107	6	.	.	PROPN
absel-2013	108	1	402	402	NUM
absel-2013	108	2	(	(	PUNCT
absel-2013	108	3	e	e	NOUN
absel-2013	108	4	)	)	PUNCT
absel-2013	108	5	(	(	PUNCT
absel-2013	108	6	4	4	NUM
absel-2013	108	7	)	)	PUNCT
absel-2013	108	8	(	(	PUNCT
absel-2013	108	9	b	b	NOUN
absel-2013	108	10	)	)	PUNCT
absel-2013	108	11	.	.	PUNCT
absel-2013	109	1	[	[	X
absel-2013	109	2	6	6	NUM
absel-2013	109	3	]	]	PUNCT
absel-2013	109	4	irc	irc	PROPN
absel-2013	109	5	sec	sec	PROPN
absel-2013	109	6	.	.	PROPN
absel-2013	110	1	402	402	NUM
absel-2013	110	2	(	(	PUNCT
absel-2013	110	3	e	e	NOUN
absel-2013	110	4	)	)	PUNCT
absel-2013	110	5	(	(	PUNCT
absel-2013	110	6	2	2	NUM
absel-2013	110	7	)	)	PUNCT
absel-2013	110	8	.	.	PUNCT
absel-2013	111	1	[	[	X
absel-2013	111	2	7	7	X
absel-2013	111	3	]	]	PUNCT
absel-2013	111	4	irc	irc	PROPN
absel-2013	111	5	sec	sec	PROPN
absel-2013	111	6	.	.	PROPN
absel-2013	112	1	402	402	NUM
absel-2013	112	2	(	(	PUNCT
absel-2013	112	3	e	e	NOUN
absel-2013	112	4	)	)	PUNCT
absel-2013	112	5	(	(	PUNCT
absel-2013	112	6	4	4	NUM
absel-2013	112	7	)	)	PUNCT
absel-2013	112	8	.	.	PUNCT
absel-2013	113	1	[	[	X
absel-2013	113	2	8	8	X
absel-2013	113	3	]	]	SYM
absel-2013	113	4	lassila	lassila	NOUN
absel-2013	113	5	and	and	CCONJ
absel-2013	113	6	putnam	putnam	PROPN
absel-2013	113	7	,	,	PUNCT
absel-2013	113	8	p.	p.	NOUN
absel-2013	113	9	436	436	NUM
absel-2013	113	10	.	.	PUNCT
absel-2013	114	1	[	[	X
absel-2013	114	2	9	9	NUM
absel-2013	114	3	]	]	PUNCT
absel-2013	114	4	irc	irc	PROPN
absel-2013	114	5	sec	sec	PROPN
absel-2013	114	6	.	.	PROPN
absel-2013	115	1	408	408	NUM
absel-2013	115	2	(	(	PUNCT
absel-2013	115	3	d	d	NOUN
absel-2013	115	4	)	)	PUNCT
absel-2013	115	5	.	.	PUNCT
absel-2013	116	1	[	[	X
absel-2013	116	2	10	10	NUM
absel-2013	116	3	]	]	X
absel-2013	116	4	irc	irc	PROPN
absel-2013	116	5	sec	sec	PROPN
absel-2013	116	6	.	.	PROPN
absel-2013	117	1	402	402	NUM
absel-2013	117	2	(	(	PUNCT
absel-2013	117	3	a	a	NOUN
absel-2013	117	4	)	)	PUNCT
absel-2013	117	5	(	(	PUNCT
absel-2013	117	6	2	2	NUM
absel-2013	117	7	)	)	PUNCT
absel-2013	117	8	and	and	CCONJ
absel-2013	117	9	(	(	PUNCT
absel-2013	117	10	e	e	NOUN
absel-2013	117	11	)	)	PUNCT
absel-2013	117	12	.	.	PUNCT
absel-2013	118	1	[	[	X
absel-2013	118	2	11	11	NUM
absel-2013	118	3	]	]	PUNCT
absel-2013	118	4	irc	irc	PROPN
absel-2013	118	5	sec	sec	PROPN
absel-2013	118	6	.	.	PROPN
absel-2013	119	1	402	402	NUM
absel-2013	119	2	(	(	PUNCT
absel-2013	119	3	a	a	NOUN
absel-2013	119	4	)	)	PUNCT
absel-2013	119	5	(	(	PUNCT
absel-2013	119	6	5	5	NUM
absel-2013	119	7	)	)	PUNCT
absel-2013	119	8	(	(	PUNCT
absel-2013	119	9	b	b	NOUN
absel-2013	119	10	)	)	PUNCT
absel-2013	119	11	.	.	PUNCT
absel-2013	120	1	[	[	X
absel-2013	120	2	12	12	NUM
absel-2013	120	3	]	]	X
absel-2013	120	4	irc	irc	PROPN
absel-2013	120	5	sec	sec	PROPN
absel-2013	120	6	.	.	PROPN
absel-2013	121	1	402	402	NUM
absel-2013	121	2	(	(	PUNCT
absel-2013	121	3	a	a	NOUN
absel-2013	121	4	)	)	PUNCT
absel-2013	121	5	(	(	PUNCT
absel-2013	121	6	6	6	NUM
absel-2013	121	7	)	)	PUNCT
absel-2013	121	8	(	(	PUNCT
absel-2013	121	9	c	c	NOUN
absel-2013	121	10	)	)	PUNCT
absel-2013	121	11	.	.	PUNCT
absel-2013	122	1	[	[	X
absel-2013	122	2	13	13	NUM
absel-2013	122	3	]	]	PUNCT
absel-2013	122	4	irc	irc	PROPN
absel-2013	122	5	sec	sec	PROPN
absel-2013	122	6	.	.	PROPN
absel-2013	122	7	72	72	NUM
absel-2013	122	8	.	.	PUNCT
absel-2013	123	1	[	[	X
absel-2013	123	2	14	14	NUM
absel-2013	123	3	]	]	X
absel-2013	123	4	lotus	lotus	PROPN
absel-2013	123	5	1	1	NUM
absel-2013	123	6	-	-	SYM
absel-2013	123	7	2	2	NUM
absel-2013	123	8	-	-	SYM
absel-2013	123	9	3	3	NUM
absel-2013	123	10	is	be	AUX
absel-2013	123	11	a	a	DET
absel-2013	123	12	registered	register	VERB
absel-2013	123	13	trademark	trademark	NOUN
absel-2013	123	14	of	of	ADP
absel-2013	123	15	lotus	lotus	PROPN
absel-2013	123	16	development	development	PROPN
absel-2013	123	17	,	,	PUNCT
absel-2013	123	18	supercalc	supercalc	NOUN
absel-2013	123	19	is	be	AUX
absel-2013	123	20	a	a	DET
absel-2013	123	21	registered	register	VERB
absel-2013	123	22	trademark	trademark	NOUN
absel-2013	123	23	of	of	ADP
absel-2013	123	24	sorcim	sorcim	NOUN
absel-2013	123	25	,	,	PUNCT
absel-2013	123	26	and	and	CCONJ
absel-2013	123	27	multiplan	multiplan	NOUN
absel-2013	123	28	is	be	AUX
absel-2013	123	29	a	a	DET
absel-2013	123	30	registered	register	VERB
absel-2013	123	31	trademark	trademark	NOUN
absel-2013	123	32	of	of	ADP
absel-2013	123	33	microsoft	microsoft	PROPN
absel-2013	123	34	.	.	PUNCT
absel-2013	124	1	[	[	X
absel-2013	124	2	15	15	NUM
absel-2013	124	3	]	]	X
absel-2013	124	4	izard	izard	NOUN
absel-2013	124	5	and	and	CCONJ
absel-2013	124	6	reeve	reeve	PROPN
absel-2013	124	7	,	,	PUNCT
absel-2013	124	8	pp	pp	PROPN
absel-2013	124	9	.	.	PUNCT
absel-2013	125	1	69	69	NUM
absel-2013	125	2	-	-	SYM
absel-2013	125	3	71	71	NUM
absel-2013	125	4	.	.	PUNCT
absel-2013	125	5	table	table	NOUN
absel-2013	125	6	of	of	ADP
absel-2013	125	7	contents	content	NOUN
absel-2013	125	8	volume	volume	NOUN
absel-2013	125	9	14	14	NUM
absel-2013	125	10	,	,	PUNCT
absel-2013	125	11	1987	1987	NUM
absel-2013	125	12	simulation	simulation	NOUN
absel-2013	125	13	gaming	gaming	NOUN
absel-2013	125	14	as	as	ADP
absel-2013	125	15	an	an	DET
absel-2013	125	16	experimental	experimental	ADJ
absel-2013	125	17	context	context	NOUN
absel-2013	125	18	for	for	ADP
absel-2013	125	19	the	the	DET
absel-2013	125	20	study	study	NOUN
absel-2013	125	21	of	of	ADP
absel-2013	125	22	multicriteria	multicriteria	PROPN
absel-2013	125	23	decision	decision	NOUN
absel-2013	125	24	making	make	VERB
absel-2013	125	25	how	how	SCONJ
absel-2013	125	26	to	to	PART
absel-2013	125	27	multiply	multiply	VERB
absel-2013	125	28	your	your	PRON
absel-2013	125	29	management	management	NOUN
absel-2013	125	30	game	game	NOUN
absel-2013	125	31	grading	grade	VERB
absel-2013	125	32	the	the	DET
absel-2013	125	33	personnel	personnel	NOUN
absel-2013	125	34	in	in	ADP
absel-2013	125	35	-	-	PUNCT
absel-2013	125	36	basket	basket	NOUN
absel-2013	125	37	exercise	exercise	NOUN
absel-2013	125	38	simulation	simulation	NOUN
absel-2013	125	39	:	:	PUNCT
absel-2013	125	40	the	the	DET
absel-2013	125	41	players	player	NOUN
absel-2013	125	42	™	™	AUX
absel-2013	125	43	perspective	perspective	VERB
absel-2013	125	44	the	the	DET
absel-2013	125	45	acute	acute	ADJ
absel-2013	125	46	susceptibility	susceptibility	NOUN
absel-2013	125	47	of	of	ADP
absel-2013	125	48	nominal	nominal	ADJ
absel-2013	125	49	grouping	grouping	NOUN
absel-2013	125	50	to	to	ADP
absel-2013	125	51	negativity	negativity	NOUN
absel-2013	125	52	the	the	DET
absel-2013	125	53	relative	relative	ADJ
absel-2013	125	54	value	value	NOUN
absel-2013	125	55	of	of	ADP
absel-2013	125	56	the	the	DET
absel-2013	125	57	national	national	ADJ
absel-2013	125	58	absel	absel	ADJ
absel-2013	125	59	meetings	meeting	NOUN
absel-2013	125	60	:	:	PUNCT
absel-2013	125	61	an	an	DET
absel-2013	125	62	analysis	analysis	NOUN
absel-2013	125	63	of	of	ADP
absel-2013	125	64	perceptions	perception	NOUN
absel-2013	125	65	by	by	ADP
absel-2013	125	66	faculty	faculty	NOUN
absel-2013	125	67	and	and	CCONJ
absel-2013	125	68	deans	dean	NOUN
absel-2013	125	69	a	a	DET
absel-2013	125	70	survey	survey	NOUN
absel-2013	125	71	of	of	ADP
absel-2013	125	72	behavioral	behavioral	ADJ
absel-2013	125	73	labs	lab	NOUN
absel-2013	125	74	used	use	VERB
absel-2013	125	75	by	by	ADP
absel-2013	125	76	american	american	PROPN
absel-2013	125	77	business	business	PROPN
absel-2013	125	78	schools	school	NOUN
absel-2013	125	79	a	a	DET
absel-2013	125	80	structured	structure	VERB
absel-2013	125	81	framework	framework	NOUN
absel-2013	125	82	for	for	ADP
absel-2013	125	83	applying	apply	VERB
absel-2013	125	84	conceptual	conceptual	ADJ
absel-2013	125	85	models	model	NOUN
absel-2013	125	86	to	to	PART
absel-2013	125	87	problem	problem	VERB
absel-2013	125	88	analysis	analysis	NOUN
absel-2013	125	89	:	:	PUNCT
absel-2013	125	90	hardening	harden	VERB
absel-2013	125	91	up	up	ADP
absel-2013	125	92	an	an	DET
absel-2013	125	93	expert	expert	NOUN
absel-2013	125	94	system	system	NOUN
absel-2013	125	95	approach	approach	NOUN
absel-2013	125	96	for	for	ADP
absel-2013	125	97	teaching	teach	VERB
absel-2013	125	98	marketing	marketing	NOUN
absel-2013	125	99	case	case	NOUN
absel-2013	125	100	analysis	analysis	NOUN
absel-2013	125	101	from	from	ADP
absel-2013	125	102	theory	theory	NOUN
absel-2013	125	103	to	to	ADP
absel-2013	125	104	practice	practice	VERB
absel-2013	125	105	:	:	PUNCT
absel-2013	125	106	a	a	DET
absel-2013	125	107	model	model	NOUN
absel-2013	125	108	for	for	ADP
absel-2013	125	109	teaching	teaching	NOUN
absel-2013	125	110	beginning	begin	VERB
absel-2013	125	111	advertising	advertise	VERB
absel-2013	125	112	the	the	DET
absel-2013	125	113	use	use	NOUN
absel-2013	125	114	of	of	ADP
absel-2013	125	115	a	a	DET
absel-2013	125	116	simple	simple	ADJ
absel-2013	125	117	forecasting	forecasting	NOUN
absel-2013	125	118	technique	technique	NOUN
absel-2013	125	119	during	during	ADP
absel-2013	125	120	an	an	DET
absel-2013	125	121	interactive	interactive	ADJ
absel-2013	125	122	computerized	computerized	ADJ
absel-2013	125	123	business	business	NOUN
absel-2013	125	124	game	game	NOUN
absel-2013	125	125	an	an	DET
absel-2013	125	126	investigation	investigation	NOUN
absel-2013	125	127	of	of	ADP
absel-2013	125	128	the	the	DET
absel-2013	125	129	relationship	relationship	NOUN
absel-2013	125	130	between	between	ADP
absel-2013	125	131	formal	formal	ADJ
absel-2013	125	132	planning	planning	NOUN
absel-2013	125	133	and	and	CCONJ
absel-2013	125	134	simulation	simulation	NOUN
absel-2013	125	135	team	team	NOUN
absel-2013	125	136	performance	performance	NOUN
absel-2013	125	137	and	and	CCONJ
absel-2013	125	138	satisfaction	satisfaction	VERB
absel-2013	125	139	the	the	DET
absel-2013	125	140	exponential	exponential	ADJ
absel-2013	125	141	logarithm	logarithm	NOUN
absel-2013	125	142	as	as	ADP
absel-2013	125	143	an	an	DET
absel-2013	125	144	algorithm	algorithm	NOUN
absel-2013	125	145	for	for	ADP
absel-2013	125	146	business	business	NOUN
absel-2013	125	147	simulations	simulation	NOUN
absel-2013	125	148	learning	learn	VERB
absel-2013	125	149	macroeconomic	macroeconomic	ADJ
absel-2013	125	150	theory	theory	NOUN
absel-2013	125	151	and	and	CCONJ
absel-2013	125	152	policy	policy	NOUN
absel-2013	125	153	analysis	analysis	NOUN
absel-2013	125	154	via	via	ADP
absel-2013	125	155	microcomputer	microcomputer	NOUN
absel-2013	125	156	simulation	simulation	NOUN
absel-2013	125	157	laptop	laptop	NOUN
absel-2013	125	158	:	:	PUNCT
absel-2013	125	159	a	a	DET
absel-2013	125	160	principles	principle	NOUN
absel-2013	125	161	of	of	ADP
absel-2013	125	162	marketing	marketing	NOUN
absel-2013	125	163	simulation	simulation	NOUN
absel-2013	125	164	teaching	teach	VERB
absel-2013	125	165	about	about	ADP
absel-2013	125	166	sampling	sample	VERB
absel-2013	125	167	in	in	ADP
absel-2013	125	168	a	a	DET
absel-2013	125	169	marketing	marketing	NOUN
absel-2013	125	170	research	research	NOUN
absel-2013	125	171	class	class	NOUN
absel-2013	125	172	integrating	integrating	NOUN
absel-2013	125	173	decision	decision	NOUN
absel-2013	125	174	support	support	NOUN
absel-2013	125	175	systems	system	NOUN
absel-2013	125	176	and	and	CCONJ
absel-2013	125	177	business	business	NOUN
absel-2013	125	178	games	game	NOUN
absel-2013	125	179	demand	demand	NOUN
absel-2013	125	180	generation	generation	NOUN
absel-2013	125	181	in	in	ADP
absel-2013	125	182	a	a	DET
absel-2013	125	183	service	service	NOUN
absel-2013	125	184	industry	industry	NOUN
absel-2013	125	185	simulation	simulation	NOUN
absel-2013	125	186	:	:	PUNCT
absel-2013	125	187	an	an	DET
absel-2013	125	188	algorithmic	algorithmic	ADJ
absel-2013	125	189	paradox	paradox	ADJ
absel-2013	125	190	absel	absel	NOUN
absel-2013	125	191	at	at	ADP
absel-2013	125	192	a	a	DET
absel-2013	125	193	crossroads	crossroad	NOUN
absel-2013	125	194	?	?	PUNCT
absel-2013	126	1	research	research	NOUN
absel-2013	126	2	on	on	ADP
absel-2013	126	3	predicting	predict	VERB
absel-2013	126	4	performance	performance	NOUN
absel-2013	126	5	in	in	ADP
absel-2013	126	6	the	the	DET
absel-2013	126	7	simulation	simulation	NOUN
absel-2013	126	8	an	an	DET
absel-2013	126	9	expert	expert	NOUN
absel-2013	126	10	system	system	NOUN
absel-2013	126	11	for	for	ADP
absel-2013	126	12	financial	financial	ADJ
absel-2013	126	13	planners	planner	NOUN
absel-2013	126	14	"	"	PUNCT
absel-2013	126	15	developing	develop	VERB
absel-2013	126	16	various	various	ADJ
absel-2013	126	17	student	student	NOUN
absel-2013	126	18	learning	learn	VERB
absel-2013	126	19	abilities	ability	NOUN
absel-2013	126	20	via	via	ADP
absel-2013	126	21	writing	writing	NOUN
absel-2013	126	22	,	,	PUNCT
absel-2013	126	23	the	the	DET
absel-2013	126	24	stock	stock	NOUN
absel-2013	126	25	market	market	NOUN
absel-2013	126	26	game	game	NOUN
absel-2013	126	27	,	,	PUNCT
absel-2013	126	28	and	and	CCONJ
absel-2013	126	29	modified	modified	ADJ
absel-2013	126	30	marketplace	marketplace	NOUN
absel-2013	126	31	game	game	NOUN
absel-2013	126	32	in	in	ADP
absel-2013	126	33	beginning	begin	VERB
absel-2013	126	34	macroeconomics	macroeconomic	NOUN
absel-2013	126	35	"	"	PUNCT
absel-2013	126	36	professional	professional	ADJ
absel-2013	126	37	activity	activity	NOUN
absel-2013	126	38	reports	report	NOUN
absel-2013	126	39	:	:	PUNCT
absel-2013	126	40	getting	get	VERB
absel-2013	126	41	back	back	ADV
absel-2013	126	42	to	to	ADP
absel-2013	126	43	basics	basic	NOUN
absel-2013	126	44	œ	œ	PROPN
absel-2013	126	45	a	a	DET
absel-2013	126	46	preliminary	preliminary	ADJ
absel-2013	126	47	investigation	investigation	NOUN
absel-2013	126	48	"	"	PUNCT
absel-2013	126	49	a	a	DET
absel-2013	126	50	comparison	comparison	NOUN
absel-2013	126	51	of	of	ADP
absel-2013	126	52	performance	performance	NOUN
absel-2013	126	53	,	,	PUNCT
absel-2013	126	54	attitudes	attitude	NOUN
absel-2013	126	55	,	,	PUNCT
absel-2013	126	56	and	and	CCONJ
absel-2013	126	57	behaviors	behavior	NOUN
absel-2013	126	58	of	of	ADP
absel-2013	126	59	mba	mba	NOUN
absel-2013	126	60	and	and	CCONJ
absel-2013	126	61	bba	bba	NOUN
absel-2013	126	62	students	student	NOUN
absel-2013	126	63	in	in	ADP
absel-2013	126	64	a	a	DET
absel-2013	126	65	simulation	simulation	NOUN
absel-2013	126	66	environment	environment	NOUN
absel-2013	126	67	:	:	PUNCT
absel-2013	126	68	a	a	DET
absel-2013	126	69	preliminary	preliminary	ADJ
absel-2013	126	70	investigation	investigation	NOUN
absel-2013	126	71	"	"	PUNCT
absel-2013	126	72	decision	decision	NOUN
absel-2013	126	73	styles	style	NOUN
absel-2013	126	74	and	and	CCONJ
absel-2013	126	75	student	student	NOUN
absel-2013	126	76	simulation	simulation	NOUN
absel-2013	126	77	performance	performance	NOUN
absel-2013	126	78	:	:	PUNCT
absel-2013	126	79	a	a	DET
absel-2013	126	80	replication	replication	NOUN
absel-2013	126	81	personal	personal	ADJ
absel-2013	126	82	power	power	NOUN
absel-2013	126	83	strategies	strategy	NOUN
absel-2013	126	84	:	:	PUNCT
absel-2013	126	85	an	an	DET
absel-2013	126	86	experiential	experiential	ADJ
absel-2013	126	87	exercise	exercise	NOUN
absel-2013	126	88	ltl	ltl	PROPN
absel-2013	127	1	i	i	PRON
absel-2013	127	2	:	:	PUNCT
absel-2013	127	3	a	a	DET
absel-2013	127	4	trucking	trucking	NOUN
absel-2013	127	5	simulation	simulation	NOUN
absel-2013	127	6	game	game	NOUN
absel-2013	127	7	total	total	NOUN
absel-2013	127	8	enterprise	enterprise	NOUN
absel-2013	127	9	business	business	NOUN
absel-2013	127	10	games	game	NOUN
absel-2013	127	11	:	:	PUNCT
absel-2013	127	12	an	an	DET
absel-2013	127	13	evaluation	evaluation	NOUN
absel-2013	127	14	can	can	AUX
absel-2013	127	15	the	the	DET
absel-2013	127	16	skill	skill	NOUN
absel-2013	127	17	of	of	ADP
absel-2013	127	18	management	management	NOUN
absel-2013	127	19	be	be	AUX
absel-2013	127	20	taught	teach	VERB
absel-2013	127	21	?	?	PUNCT
absel-2013	128	1	developing	develop	VERB
absel-2013	128	2	critical	critical	ADJ
absel-2013	128	3	thinking	thinking	NOUN
absel-2013	128	4	and	and	CCONJ
absel-2013	128	5	effective	effective	ADJ
absel-2013	128	6	communication	communication	NOUN
absel-2013	128	7	meaningful	meaningful	ADJ
absel-2013	128	8	notebooks	notebook	NOUN
absel-2013	128	9	and	and	CCONJ
absel-2013	128	10	enhanced	enhance	VERB
absel-2013	128	11	learning	learning	NOUN
absel-2013	128	12	using	use	VERB
absel-2013	128	13	a	a	DET
absel-2013	128	14	totally	totally	ADV
absel-2013	128	15	menu	menu	NOUN
absel-2013	128	16	-	-	PUNCT
absel-2013	128	17	driven	drive	VERB
absel-2013	128	18	data	datum	NOUN
absel-2013	128	19	base	base	NOUN
absel-2013	128	20	and	and	CCONJ
absel-2013	128	21	decision	decision	NOUN
absel-2013	128	22	support	support	NOUN
absel-2013	128	23	(	(	PUNCT
absel-2013	128	24	dss	dss	NOUN
absel-2013	128	25	)	)	PUNCT
absel-2013	128	26	program	program	NOUN
absel-2013	128	27	using	use	VERB
absel-2013	128	28	a	a	DET
absel-2013	128	29	computerized	computerized	ADJ
absel-2013	128	30	menu	menu	NOUN
absel-2013	128	31	-	-	PUNCT
absel-2013	128	32	driven	drive	VERB
absel-2013	128	33	data	datum	NOUN
absel-2013	128	34	entry	entry	NOUN
absel-2013	128	35	and	and	CCONJ
absel-2013	128	36	fiwhat	fiwhat	PROPN
absel-2013	128	37	-	-	PUNCT
absel-2013	128	38	iffl	iffl	NOUN
absel-2013	128	39	program	program	NOUN
absel-2013	128	40	as	as	ADP
absel-2013	128	41	a	a	DET
absel-2013	128	42	pedagogical	pedagogical	ADJ
absel-2013	128	43	enhancement	enhancement	NOUN
absel-2013	128	44	for	for	ADP
absel-2013	128	45	management	management	NOUN
absel-2013	128	46	simulation	simulation	NOUN
absel-2013	128	47	using	use	VERB
absel-2013	128	48	a	a	DET
absel-2013	128	49	joint	joint	ADJ
absel-2013	128	50	project	project	NOUN
absel-2013	128	51	involving	involve	VERB
absel-2013	128	52	mba	mba	NOUN
absel-2013	128	53	marketing	marketing	NOUN
absel-2013	128	54	management	management	NOUN
absel-2013	128	55	and	and	CCONJ
absel-2013	128	56	undergraduate	undergraduate	NOUN
absel-2013	128	57	marketing	marketing	NOUN
absel-2013	128	58	research	research	NOUN
absel-2013	128	59	students	student	NOUN
absel-2013	128	60	to	to	PART
absel-2013	128	61	teach	teach	VERB
absel-2013	128	62	marketing	marketing	NOUN
absel-2013	128	63	research	research	NOUN
absel-2013	128	64	testing	test	VERB
absel-2013	128	65	the	the	DET
absel-2013	128	66	page	page	NOUN
absel-2013	128	67	technique	technique	NOUN
absel-2013	128	68	:	:	PUNCT
absel-2013	128	69	results	result	NOUN
absel-2013	128	70	and	and	CCONJ
absel-2013	128	71	further	further	ADJ
absel-2013	128	72	developments	development	NOUN
absel-2013	128	73	a	a	DET
absel-2013	128	74	comparison	comparison	NOUN
absel-2013	128	75	of	of	ADP
absel-2013	128	76	student	student	NOUN
absel-2013	128	77	perceptions	perception	NOUN
absel-2013	128	78	with	with	ADP
absel-2013	128	79	accepted	accept	VERB
absel-2013	128	80	expectations	expectation	NOUN
absel-2013	128	81	for	for	ADP
absel-2013	128	82	business	business	NOUN
absel-2013	128	83	simulations	simulation	NOUN
absel-2013	128	84	"	"	PUNCT
absel-2013	128	85	conflict	conflict	NOUN
absel-2013	128	86	management	management	NOUN
absel-2013	128	87	in	in	ADP
absel-2013	128	88	action	action	NOUN
absel-2013	128	89	:	:	PUNCT
absel-2013	128	90	verbal	verbal	ADJ
absel-2013	128	91	strategies	strategy	NOUN
absel-2013	128	92	,	,	PUNCT
absel-2013	128	93	nonverbal	nonverbal	ADJ
absel-2013	128	94	behaviors	behavior	NOUN
absel-2013	128	95	and	and	CCONJ
absel-2013	128	96	conflict	conflict	NOUN
absel-2013	128	97	styles	style	NOUN
absel-2013	128	98	"	"	PUNCT
absel-2013	128	99	dramatic	dramatic	ADJ
absel-2013	128	100	monologues	monologue	NOUN
absel-2013	128	101	as	as	SCONJ
absel-2013	128	102	surrogates	surrogate	NOUN
absel-2013	128	103	for	for	ADP
absel-2013	128	104	experiential	experiential	ADJ
absel-2013	128	105	learning	learning	NOUN
absel-2013	128	106	influencing	influence	VERB
absel-2013	128	107	one	one	NUM
absel-2013	128	108	™	™	NOUN
absel-2013	128	109	s	s	NOUN
absel-2013	128	110	superior	superior	ADJ
absel-2013	128	111	:	:	PUNCT
absel-2013	128	112	an	an	DET
absel-2013	128	113	assessment	assessment	NOUN
absel-2013	128	114	and	and	CCONJ
absel-2013	128	115	exercise	exercise	VERB
absel-2013	128	116	personality	personality	NOUN
absel-2013	128	117	traits	trait	NOUN
absel-2013	128	118	and	and	CCONJ
absel-2013	128	119	organizational	organizational	ADJ
absel-2013	128	120	cultures	culture	NOUN
absel-2013	128	121	:	:	PUNCT
absel-2013	128	122	two	two	NUM
absel-2013	128	123	one	one	NUM
absel-2013	128	124	-	-	PUNCT
absel-2013	128	125	hour	hour	NOUN
absel-2013	128	126	experiential	experiential	ADJ
absel-2013	128	127	learning	learning	NOUN
absel-2013	128	128	exercises	exercise	NOUN
absel-2013	128	129	computype	computype	NOUN
absel-2013	128	130	:	:	PUNCT
absel-2013	128	131	a	a	DET
absel-2013	128	132	strategic	strategic	ADJ
absel-2013	128	133	marketing	marketing	NOUN
absel-2013	128	134	game	game	NOUN
absel-2013	128	135	open	open	ADJ
absel-2013	128	136	system	system	NOUN
absel-2013	128	137	simulations	simulation	NOUN
absel-2013	128	138	and	and	CCONJ
absel-2013	128	139	simulation	simulation	NOUN
absel-2013	128	140	based	base	VERB
absel-2013	128	141	research	research	NOUN
absel-2013	128	142	"	"	PUNCT
absel-2013	128	143	teaching	teach	VERB
absel-2013	128	144	forecasting	forecasting	NOUN
absel-2013	128	145	to	to	ADP
absel-2013	128	146	the	the	DET
absel-2013	128	147	masses	masse	NOUN
absel-2013	128	148	:	:	PUNCT
absel-2013	128	149	little	little	ADJ
absel-2013	128	150	decision	decision	NOUN
absel-2013	128	151	support	support	NOUN
absel-2013	128	152	training	training	NOUN
absel-2013	128	153	,	,	PUNCT
absel-2013	128	154	but	but	CCONJ
absel-2013	128	155	a	a	DET
absel-2013	128	156	lot	lot	NOUN
absel-2013	128	157	of	of	ADP
absel-2013	128	158	answers	answer	NOUN
absel-2013	128	159	"	"	PUNCT
absel-2013	128	160	goal	goal	NOUN
absel-2013	128	161	setting	setting	NOUN
absel-2013	128	162	and	and	CCONJ
absel-2013	128	163	performance	performance	NOUN
absel-2013	128	164	evaluation	evaluation	NOUN
absel-2013	128	165	with	with	ADP
absel-2013	128	166	different	different	ADJ
absel-2013	128	167	starting	starting	NOUN
absel-2013	128	168	positions	position	NOUN
absel-2013	128	169	œ	œ	PROPN
absel-2013	128	170	the	the	DET
absel-2013	128	171	modeling	model	VERB
absel-2013	128	172	dilemma	dilemma	NOUN
absel-2013	128	173	the	the	DET
absel-2013	128	174	gamesmanship	gamesmanship	NOUN
absel-2013	128	175	of	of	ADP
absel-2013	128	176	pricing	pricing	NOUN
absel-2013	128	177	:	:	PUNCT
absel-2013	128	178	building	build	VERB
absel-2013	128	179	pricing	pricing	NOUN
absel-2013	128	180	strategy	strategy	NOUN
absel-2013	128	181	skills	skill	NOUN
absel-2013	128	182	through	through	ADP
absel-2013	128	183	spreadsheet	spreadsheet	NOUN
absel-2013	128	184	modeling	modeling	NOUN
absel-2013	128	185	teaching	teach	VERB
absel-2013	128	186	mpr	mpr	PROPN
absel-2013	128	187	experientially	experientially	ADV
absel-2013	128	188	through	through	ADP
absel-2013	128	189	the	the	DET
absel-2013	128	190	use	use	NOUN
absel-2013	128	191	of	of	ADP
absel-2013	128	192	lotus	lotus	PROPN
absel-2013	128	193	1	1	NUM
absel-2013	128	194	-	-	SYM
absel-2013	128	195	2	2	NUM
absel-2013	128	196	-	-	SYM
absel-2013	128	197	3	3	NUM
absel-2013	128	198	business	business	NOUN
absel-2013	128	199	simulation	simulation	NOUN
absel-2013	128	200	through	through	ADP
absel-2013	128	201	activities	activity	NOUN
absel-2013	128	202	of	of	ADP
absel-2013	128	203	a	a	DET
absel-2013	128	204	manufacturing	manufacture	VERB
absel-2013	128	205	company	company	NOUN
absel-2013	128	206	simulated	simulate	VERB
absel-2013	128	207	stock	stock	NOUN
absel-2013	128	208	broker	broker	PROPN
absel-2013	128	209	teaching	teach	VERB
absel-2013	128	210	employee	employee	NOUN
absel-2013	128	211	counseling	counseling	NOUN
absel-2013	128	212	skills	skill	NOUN
absel-2013	128	213	to	to	ADP
absel-2013	128	214	management	management	NOUN
absel-2013	128	215	students	student	NOUN
absel-2013	128	216	:	:	PUNCT
absel-2013	128	217	a	a	DET
absel-2013	128	218	simulation	simulation	NOUN
absel-2013	128	219	airline	airline	NOUN
absel-2013	128	220	:	:	PUNCT
absel-2013	128	221	a	a	DET
absel-2013	128	222	strategic	strategic	ADJ
absel-2013	128	223	management	management	NOUN
absel-2013	128	224	simulation	simulation	NOUN
absel-2013	128	225	developing	develop	VERB
absel-2013	128	226	simulations	simulation	NOUN
absel-2013	128	227	and	and	CCONJ
absel-2013	128	228	experiential	experiential	ADJ
absel-2013	128	229	exercises	exercise	NOUN
absel-2013	128	230	on	on	ADP
absel-2013	128	231	the	the	DET
absel-2013	128	232	personal	personal	ADJ
absel-2013	128	233	computer	computer	NOUN
absel-2013	128	234	:	:	PUNCT
absel-2013	128	235	some	some	DET
absel-2013	128	236	critical	critical	ADJ
absel-2013	128	237	issues	issue	NOUN
absel-2013	128	238	a	a	DET
absel-2013	128	239	powerful	powerful	ADJ
absel-2013	128	240	tool	tool	NOUN
absel-2013	128	241	œ	œ	NOUN
absel-2013	128	242	for	for	ADP
absel-2013	128	243	what	what	PRON
absel-2013	128	244	?	?	PUNCT
absel-2013	129	1	an	an	DET
absel-2013	129	2	integrative	integrative	ADJ
absel-2013	129	3	systems	system	NOUN
absel-2013	129	4	approach	approach	NOUN
absel-2013	129	5	to	to	ADP
absel-2013	129	6	simulating	simulate	VERB
absel-2013	129	7	free	free	ADJ
absel-2013	129	8	enterprise	enterprise	NOUN
absel-2013	129	9	in	in	ADP
absel-2013	129	10	a	a	DET
absel-2013	129	11	small	small	ADJ
absel-2013	129	12	business	business	NOUN
absel-2013	129	13	course	course	NOUN
absel-2013	129	14	in	in	ADP
absel-2013	129	15	a	a	DET
absel-2013	129	16	business	business	NOUN
absel-2013	129	17	school	school	NOUN
absel-2013	129	18	profits	profit	NOUN
absel-2013	129	19	:	:	PUNCT
absel-2013	129	20	the	the	DET
absel-2013	129	21	false	false	ADJ
absel-2013	129	22	prophet	prophet	NOUN
absel-2013	129	23	the	the	DET
absel-2013	129	24	use	use	NOUN
absel-2013	129	25	of	of	ADP
absel-2013	129	26	expert	expert	NOUN
absel-2013	129	27	systems	system	NOUN
absel-2013	129	28	to	to	PART
absel-2013	129	29	develop	develop	VERB
absel-2013	129	30	strategic	strategic	ADJ
absel-2013	129	31	scenarios	scenario	NOUN
absel-2013	129	32	:	:	PUNCT
absel-2013	129	33	an	an	DET
absel-2013	129	34	experiment	experiment	NOUN
absel-2013	129	35	using	use	VERB
absel-2013	129	36	a	a	DET
absel-2013	129	37	simulated	simulated	ADJ
absel-2013	129	38	market	market	NOUN
absel-2013	129	39	environment	environment	NOUN
absel-2013	129	40	an	an	DET
absel-2013	129	41	interdisciplinary	interdisciplinary	ADJ
absel-2013	129	42	workshop	workshop	NOUN
absel-2013	129	43	:	:	PUNCT
absel-2013	129	44	spreadsheet	spreadsheet	NOUN
absel-2013	129	45	modeling	modeling	NOUN
absel-2013	129	46	and	and	CCONJ
absel-2013	129	47	case	case	NOUN
absel-2013	129	48	analysis	analysis	NOUN
absel-2013	129	49	techniques	technique	NOUN
absel-2013	129	50	for	for	ADP
absel-2013	129	51	beginning	begin	VERB
absel-2013	129	52	executive	executive	ADJ
absel-2013	129	53	mba	mba	NOUN
absel-2013	129	54	students	student	NOUN
absel-2013	129	55	an	an	DET
absel-2013	129	56	innovative	innovative	ADJ
absel-2013	129	57	approach	approach	NOUN
absel-2013	129	58	to	to	ADP
absel-2013	129	59	an	an	DET
absel-2013	129	60	o.	o.	PROPN
absel-2013	129	61	d.	d.	PROPN
absel-2013	129	62	class	class	PROPN
absel-2013	129	63	œ	œ	PROPN
absel-2013	129	64	the	the	DET
absel-2013	129	65	creative	creative	ADJ
absel-2013	129	66	interaction	interaction	NOUN
absel-2013	129	67	the	the	DET
absel-2013	129	68	application	application	NOUN
absel-2013	129	69	of	of	ADP
absel-2013	129	70	spreadsheet	spreadsheet	PROPN
absel-2013	129	71	software	software	PROPN
absel-2013	129	72	technology	technology	NOUN
absel-2013	129	73	to	to	PART
absel-2013	129	74	complete	complete	VERB
absel-2013	129	75	taxpayer	taxpayer	NOUN
absel-2013	129	76	elections	election	NOUN
absel-2013	129	77	experiential	experiential	ADJ
absel-2013	129	78	learning	learning	NOUN
absel-2013	129	79	as	as	ADP
absel-2013	129	80	the	the	DET
absel-2013	129	81	cornerstone	cornerstone	NOUN
absel-2013	129	82	of	of	ADP
absel-2013	129	83	an	an	DET
absel-2013	129	84	industry	industry	NOUN
absel-2013	129	85	management	management	NOUN
absel-2013	129	86	course	course	NOUN
absel-2013	129	87	"	"	PUNCT
absel-2013	129	88	identifying	identify	VERB
absel-2013	129	89	,	,	PUNCT
absel-2013	129	90	exercising	exercise	VERB
absel-2013	129	91	and	and	CCONJ
absel-2013	129	92	enhancing	enhance	VERB
absel-2013	129	93	right	right	ADJ
absel-2013	129	94	brain	brain	NOUN
absel-2013	129	95	skills	skill	NOUN
absel-2013	129	96	in	in	ADP
absel-2013	129	97	the	the	DET
absel-2013	129	98	business	business	NOUN
absel-2013	129	99	classroom	classroom	NOUN
absel-2013	129	100	"	"	PUNCT
absel-2013	129	101	utilizing	utilize	VERB
absel-2013	129	102	envisionary	envisionary	ADJ
absel-2013	129	103	technology	technology	NOUN
absel-2013	129	104	in	in	ADP
absel-2013	129	105	the	the	DET
absel-2013	129	106	business	business	NOUN
absel-2013	129	107	policy	policy	NOUN
absel-2013	129	108	course	course	NOUN
absel-2013	129	109	:	:	PUNCT
absel-2013	129	110	an	an	DET
absel-2013	129	111	experiential	experiential	ADJ
absel-2013	129	112	pedagogy	pedagogy	NOUN
absel-2013	129	113	business	business	NOUN
absel-2013	129	114	simulation	simulation	NOUN
absel-2013	129	115	in	in	ADP
absel-2013	129	116	the	the	DET
absel-2013	129	117	policy	policy	NOUN
absel-2013	129	118	course	course	NOUN
absel-2013	129	119	:	:	PUNCT
absel-2013	129	120	a	a	DET
absel-2013	129	121	survey	survey	NOUN
absel-2013	129	122	of	of	ADP
absel-2013	129	123	american	american	PROPN
absel-2013	129	124	assembly	assembly	PROPN
absel-2013	129	125	of	of	ADP
absel-2013	129	126	collegiate	collegiate	ADJ
absel-2013	129	127	schools	school	NOUN
absel-2013	129	128	of	of	ADP
absel-2013	129	129	business	business	NOUN
absel-2013	129	130	the	the	DET
absel-2013	129	131	moving	move	VERB
absel-2013	129	132	van	van	NOUN
absel-2013	129	133	:	:	PUNCT
absel-2013	129	134	vehicle	vehicle	NOUN
absel-2013	129	135	to	to	ADP
absel-2013	129	136	success	success	NOUN
absel-2013	129	137	of	of	ADP
absel-2013	129	138	disaster	disaster	NOUN
absel-2013	129	139	for	for	ADP
absel-2013	129	140	the	the	DET
absel-2013	129	141	two	two	NUM
absel-2013	129	142	-	-	PUNCT
absel-2013	129	143	gender	gender	NOUN
absel-2013	129	144	work	work	NOUN
absel-2013	129	145	force	force	NOUN
absel-2013	129	146	oil	oil	NOUN
absel-2013	129	147	and	and	CCONJ
absel-2013	129	148	gas	gas	NOUN
absel-2013	129	149	well	well	NOUN
absel-2013	129	150	investment	investment	NOUN
absel-2013	129	151	analysis	analysis	NOUN
absel-2013	129	152	using	use	VERB
absel-2013	129	153	the	the	DET
absel-2013	129	154	lotus	lotus	NOUN
absel-2013	129	155	1	1	NUM
absel-2013	129	156	-	-	SYM
absel-2013	129	157	2	2	NUM
absel-2013	129	158	-	-	SYM
absel-2013	129	159	3	3	NUM
absel-2013	129	160	decision	decision	NOUN
absel-2013	129	161	support	support	NOUN
absel-2013	129	162	system	system	NOUN
absel-2013	129	163	team	team	NOUN
absel-2013	129	164	cohesion	cohesion	NOUN
absel-2013	129	165	effects	effect	NOUN
absel-2013	129	166	on	on	ADP
absel-2013	129	167	business	business	NOUN
absel-2013	129	168	game	game	NOUN
absel-2013	129	169	performance	performance	NOUN