id	sid	eid	entity	type
fsr-3419	1	1	roth	PERSON
fsr-3419	1	2	james dilellioa	PERSON
fsr-3419	1	3	24255	CARDINAL
fsr-3419	1	4	pacific coast	LOC
fsr-3419	1	5	malibu	GPE
fsr-3419	1	6	90263	DATE
fsr-3419	1	7	usa bsanta clara university	ORG
fsr-3419	1	8	500	CARDINAL
fsr-3419	1	9	el camino	ORG
fsr-3419	1	10	santa clara	GPE
fsr-3419	1	11	95053-0290	DATE
fsr-3419	1	12	u.s.	GPE
fsr-3419	1	13	annual	DATE
fsr-3419	2	1	all years	DATE
fsr-3419	7	1	2020	DATE
fsr-3419	9	1	jel	ORG
fsr-3419	9	2	1	CARDINAL
fsr-3419	10	1	u.s.	GPE
fsr-3419	10	2	investments1	PERSON
fsr-3419	10	3	three	CARDINAL
fsr-3419	10	4	1	CARDINAL
fsr-3419	10	5	tdas	GPE
fsr-3419	10	6	401(k)s	DATE
fsr-3419	10	7	2	CARDINAL
fsr-3419	10	8	roth	PERSON
fsr-3419	10	9	roth	PERSON
fsr-3419	10	10	401(k)s	DATE
fsr-3419	10	11	3	CARDINAL
fsr-3419	11	1	three	CARDINAL
fsr-3419	12	1	+1-714	CARDINAL
fsr-3419	12	2	949	CARDINAL
fsr-3419	13	1	2020	DATE
fsr-3419	15	1	28	CARDINAL
fsr-3419	16	1	tdas	GPE
fsr-3419	16	2	roth	PERSON
fsr-3419	17	1	two	CARDINAL
fsr-3419	17	2	three	CARDINAL
fsr-3419	19	1	brown et al	PERSON
fsr-3419	20	1	2017	CARDINAL
fsr-3419	21	1	three	CARDINAL
fsr-3419	26	1	year	DATE
fsr-3419	26	2	year	DATE
fsr-3419	28	1	all years	DATE
fsr-3419	28	2	every year	DATE
fsr-3419	29	1	annual	DATE
fsr-3419	29	2	annual	DATE
fsr-3419	30	1	roth	PERSON
fsr-3419	32	1	alltime	DATE
fsr-3419	33	1	2018	DATE
fsr-3419	33	2	the academy of financial services	ORG
fsr-3419	33	3	2018	DATE
fsr-3419	33	4	the cfp board of standards.3	ORG
fsr-3419	33	5	section 5	DATE
fsr-3419	33	6	1.1	CARDINAL
fsr-3419	35	1	68	CARDINAL
fsr-3419	35	2	j. dilellio	PERSON
fsr-3419	35	3	d. ostrov / financial services	ORG
fsr-3419	35	4	28	CARDINAL
fsr-3419	35	5	67–95	CARDINAL
fsr-3419	35	6	tdas	GPE
fsr-3419	37	1	one	CARDINAL
fsr-3419	37	2	horan	PERSON
fsr-3419	37	3	2006a	DATE
fsr-3419	37	4	2006b	DATE
fsr-3419	37	5	one	CARDINAL
fsr-3419	38	1	solin	PERSON
fsr-3419	38	2	2010	DATE
fsr-3419	38	3	2009	DATE
fsr-3419	38	4	2009	DATE
fsr-3419	38	5	first	ORDINAL
fsr-3419	38	6	tdas	GPE
fsr-3419	38	7	roth	PERSON
fsr-3419	39	1	fidelity	ORG
fsr-3419	39	2	2014	DATE
fsr-3419	39	3	fidelity	ORG
fsr-3419	39	4	2015	CARDINAL
fsr-3419	39	5	2013	DATE
fsr-3419	40	1	larimore	ORG
fsr-3419	40	2	ferri	ORG
fsr-3419	40	3	2011	DATE
fsr-3419	40	4	first	ORDINAL
fsr-3419	40	5	roth	PERSON
fsr-3419	40	6	tdas	GPE
fsr-3419	41	1	jaconetti & bruno	ORG
fsr-3419	41	2	2008	DATE
fsr-3419	41	3	tda	PERSON
fsr-3419	41	4	roth	PERSON
fsr-3419	42	1	2011	DATE
fsr-3419	42	2	approximately 16%	PERCENT
fsr-3419	43	1	2017	CARDINAL
fsr-3419	43	2	naı̈ve	GPE
fsr-3419	43	3	10–26%	PERCENT
fsr-3419	44	1	second	ORDINAL
fsr-3419	44	2	horan	PERSON
fsr-3419	44	3	2006a	DATE
fsr-3419	44	4	2006b	DATE
fsr-3419	44	5	every year	DATE
fsr-3419	45	1	2013	DATE
fsr-3419	45	2	first	ORDINAL
fsr-3419	45	3	roth	PERSON
fsr-3419	45	4	tda	ORG
fsr-3419	48	1	tda	PERSON
fsr-3419	48	2	roth	PERSON
fsr-3419	48	3	horan	PERSON
fsr-3419	49	1	horan	PERSON
fsr-3419	49	2	2012	DATE
fsr-3419	50	1	al zaman	PERSON
fsr-3419	50	2	2008	DATE
fsr-3419	51	1	horan	PERSON
fsr-3419	51	2	tdas	GPE
fsr-3419	51	3	roth	PERSON
fsr-3419	52	1	2012	DATE
fsr-3419	53	1	meyer	ORG
fsr-3419	53	2	2015	CARDINAL
fsr-3419	53	3	tda	PERSON
fsr-3419	53	4	early years	DATE
fsr-3419	54	1	hulse	PERSON
fsr-3419	54	2	2018	DATE
fsr-3419	56	1	brown et al	PERSON
fsr-3419	56	2	2017	CARDINAL
fsr-3419	56	3	roth	PERSON
fsr-3419	56	4	two	CARDINAL
fsr-3419	58	1	j. dilellio	PERSON
fsr-3419	58	2	d. ostrov / financial services	ORG
fsr-3419	58	3	28	CARDINAL
fsr-3419	58	4	2020	DATE
fsr-3419	58	5	67–95 69	CARDINAL
fsr-3419	58	6	linear	ORG
fsr-3419	59	1	ragsdale et al	PERSON
fsr-3419	60	1	1994	DATE
fsr-3419	61	1	2011	DATE
fsr-3419	61	2	2017	CARDINAL
fsr-3419	61	3	meyer	ORG
fsr-3419	61	4	2013	DATE
fsr-3419	61	5	welch	PERSON
fsr-3419	61	6	2016	DATE
fsr-3419	61	7	welch	PERSON
fsr-3419	61	8	2017	CARDINAL
fsr-3419	64	1	roth	PERSON
fsr-3419	66	1	2017	CARDINAL
fsr-3419	66	2	linear	ORG
fsr-3419	66	3	roth	PERSON
fsr-3419	67	1	tdas	GPE
fsr-3419	67	2	roth	PERSON
fsr-3419	68	1	1.2	CARDINAL
fsr-3419	69	1	tdas	GPE
fsr-3419	70	1	•	CARDINAL
fsr-3419	70	2	roth	PERSON
fsr-3419	71	1	roth	PERSON
fsr-3419	73	1	•	CARDINAL
fsr-3419	77	1	tda	PERSON
fsr-3419	77	2	roth	PERSON
fsr-3419	78	1	•	CARDINAL
fsr-3419	79	1	70	CARDINAL
fsr-3419	79	2	j. dilellio	PERSON
fsr-3419	79	3	d. ostrov / financial services	ORG
fsr-3419	79	4	28	CARDINAL
fsr-3419	79	5	67–95	CARDINAL
fsr-3419	79	6	tda	PERSON
fsr-3419	79	7	roth	PERSON
fsr-3419	81	1	annual	DATE
fsr-3419	81	2	mt	GPE
fsr-3419	81	3	annual	DATE
fsr-3419	83	1	one	CARDINAL
fsr-3419	83	2	tdas	GPE
fsr-3419	83	3	roth	PERSON
fsr-3419	87	1	roth	PERSON
fsr-3419	87	2	•	CARDINAL
fsr-3419	87	3	a year	DATE
fsr-3419	89	1	one	CARDINAL
fsr-3419	90	1	later years	DATE
fsr-3419	95	1	•	CARDINAL
fsr-3419	97	1	tda	ORG
fsr-3419	97	2	roth	PERSON
fsr-3419	99	1	•	CARDINAL
fsr-3419	99	2	section 5	LAW
fsr-3419	99	3	2018	DATE
fsr-3419	101	1	j. dilellio	PERSON
fsr-3419	101	2	d. ostrov / financial services	ORG
fsr-3419	101	3	28	CARDINAL
fsr-3419	101	4	2020	DATE
fsr-3419	101	5	67–95 71	CARDINAL
fsr-3419	101	6	naı̈ve	GPE
fsr-3419	104	1	meyer	ORG
fsr-3419	104	2	2015	CARDINAL
fsr-3419	106	1	the first few years	DATE
fsr-3419	106	2	the remaining years	DATE
fsr-3419	107	1	two	CARDINAL
fsr-3419	107	2	one	CARDINAL
fsr-3419	107	3	section 7	LAW
fsr-3419	107	4	2018	DATE
fsr-3419	108	1	each year	DATE
fsr-3419	108	2	roth	PERSON
fsr-3419	108	3	three	CARDINAL
fsr-3419	108	4	each year	DATE
fsr-3419	108	5	two	CARDINAL
fsr-3419	108	6	annual	DATE
fsr-3419	109	1	first	ORDINAL
fsr-3419	109	2	tda	PERSON
fsr-3419	112	1	second	ORDINAL
fsr-3419	112	2	tda	PERSON
fsr-3419	112	3	roth	PERSON
fsr-3419	112	4	tda	ORG
fsr-3419	115	1	half	CARDINAL
fsr-3419	116	1	2018	DATE
fsr-3419	116	2	25,000	MONEY
fsr-3419	116	3	32,000	MONEY
fsr-3419	118	1	2018	DATE
fsr-3419	118	2	85%	PERCENT
fsr-3419	118	3	annual	DATE
fsr-3419	118	4	less than $4,500 + 85%	MONEY
fsr-3419	118	5	over $34,000	MONEY
fsr-3419	118	6	+ 85%	PERCENT
fsr-3419	118	7	over $44,000	MONEY
fsr-3419	119	1	85%	PERCENT
fsr-3419	119	2	85%	PERCENT
fsr-3419	119	3	the other 15%	PERCENT
fsr-3419	119	4	72	CARDINAL
fsr-3419	119	5	j. dilellio	PERSON
fsr-3419	119	6	d. ostrov / financial services	ORG
fsr-3419	119	7	28	CARDINAL
fsr-3419	119	8	tda	ORG
fsr-3419	119	9	roth	PERSON
fsr-3419	120	1	meyer	ORG
fsr-3419	120	2	2013	DATE
fsr-3419	120	3	less than 10 million	MONEY
fsr-3419	120	4	approximately 140 million	CARDINAL
fsr-3419	121	1	section 2	LAW
fsr-3419	122	1	section 3	LAW
fsr-3419	123	1	five	CARDINAL
fsr-3419	124	1	section 5	LAW
fsr-3419	124	2	four	CARDINAL
fsr-3419	125	1	section 6	LAW
fsr-3419	125	2	section 5’s	LAW
fsr-3419	126	1	section 7	LAW
fsr-3419	126	2	naı̈ve	GPE
fsr-3419	126	3	2018	DATE
fsr-3419	126	4	2017	CARDINAL
fsr-3419	127	1	section 8	LAW
fsr-3419	128	1	2.	CARDINAL
fsr-3419	128	2	years	DATE
fsr-3419	128	3	mt	ORG
fsr-3419	128	4	annual	DATE
fsr-3419	129	1	mt	GPE
fsr-3419	130	1	annual	DATE
fsr-3419	130	2	the end of the year	DATE
fsr-3419	133	1	roth	PERSON
fsr-3419	134	1	roth	PERSON
fsr-3419	135	1	roth	PERSON
fsr-3419	136	1	roth	PERSON
fsr-3419	136	2	j. dilellio	PERSON
fsr-3419	136	3	d. ostrov / financial services	ORG
fsr-3419	136	4	28	CARDINAL
fsr-3419	136	5	2020	DATE
fsr-3419	136	6	73	CARDINAL
fsr-3419	136	7	roth	PERSON
fsr-3419	136	8	1 1	CARDINAL
fsr-3419	137	1	roth	PERSON
fsr-3419	138	1	1	CARDINAL
fsr-3419	138	2	roth	PERSON
fsr-3419	138	3	tda	PERSON
fsr-3419	138	4	1 a dollars	MONEY
fsr-3419	139	1	tdas	GPE
fsr-3419	139	2	roth	PERSON
fsr-3419	139	3	1	CARDINAL
fsr-3419	141	1	appendix 2	PRODUCT
fsr-3419	141	2	2018	DATE
fsr-3419	141	3	tdas	GPE
fsr-3419	141	4	roth	PERSON
fsr-3419	142	1	0.75	CARDINAL
fsr-3419	142	2	1	CARDINAL
fsr-3419	143	1	jmax	PERSON
fsr-3419	145	1	4	CARDINAL
fsr-3419	145	2	fourth	ORDINAL
fsr-3419	147	1	jmax	GPE
fsr-3419	147	2	one	CARDINAL
fsr-3419	148	1	jmax	GPE
fsr-3419	148	2	one	CARDINAL
fsr-3419	150	1	20	MONEY
fsr-3419	151	1	15 years	DATE
fsr-3419	151	2	100	MONEY
fsr-3419	151	3	1 15	CARDINAL
fsr-3419	151	4	0.2	CARDINAL
fsr-3419	152	1	jmax	GPE
fsr-3419	153	1	1	CARDINAL
fsr-3419	154	1	each year	DATE
fsr-3419	154	2	1þmtð	CARDINAL
fsr-3419	154	3	1	CARDINAL
fsr-3419	154	4	previous year’s	DATE
fsr-3419	155	1	dtð þ	PERSON
fsr-3419	155	2	that6	PERSON
fsr-3419	156	1	1	CARDINAL
fsr-3419	156	2	jmax	GPE
fsr-3419	156	3	3	CARDINAL
fsr-3419	156	4	1	CARDINAL
fsr-3419	157	1	5%	PERCENT
fsr-3419	157	2	3%	PERCENT
fsr-3419	157	3	annual	DATE
fsr-3419	157	4	8.15%	PERCENT
fsr-3419	157	5	1.05	CARDINAL
fsr-3419	157	6	1.03	CARDINAL
fsr-3419	157	7	1.0815	CARDINAL
fsr-3419	158	1	74	CARDINAL
fsr-3419	158	2	j. dilellio	PERSON
fsr-3419	158	3	d. ostrov / financial services	ORG
fsr-3419	158	4	28	CARDINAL
fsr-3419	158	5	2020	DATE
fsr-3419	158	6	2	CARDINAL
fsr-3419	158	7	a.	PERSON
fsr-3419	164	1	3	CARDINAL
fsr-3419	164	2	each year	DATE
fsr-3419	166	1	4	CARDINAL
fsr-3419	166	2	each year	DATE
fsr-3419	168	1	tda	ORG
fsr-3419	168	2	roth	PERSON
fsr-3419	168	3	u tð þ	ORG
fsr-3419	168	4	tda	PERSON
fsr-3419	169	1	5	CARDINAL
fsr-3419	169	2	a.	PERSON
fsr-3419	169	3	mt	GPE
fsr-3419	169	4	annual	DATE
fsr-3419	169	5	mt	GPE
fsr-3419	172	1	3	CARDINAL
fsr-3419	172	2	2018	DATE
fsr-3419	172	3	annually	DATE
fsr-3419	172	4	tda	ORG
fsr-3419	172	5	roth	PERSON
fsr-3419	173	1	6	CARDINAL
fsr-3419	173	2	tda	PERSON
fsr-3419	173	3	roth	PERSON
fsr-3419	173	4	one	CARDINAL
fsr-3419	173	5	three	CARDINAL
fsr-3419	174	1	section 7	LAW
fsr-3419	174	2	2018	DATE
fsr-3419	174	3	roth	PERSON
fsr-3419	175	1	section 7	LAW
fsr-3419	175	2	2018	DATE
fsr-3419	175	3	years	DATE
fsr-3419	175	4	irs	ORG
fsr-3419	175	5	roth	PERSON
fsr-3419	175	6	2015	DATE
fsr-3419	176	1	7	CARDINAL
fsr-3419	177	1	irs	ORG
fsr-3419	178	1	j. dilellio	PERSON
fsr-3419	178	2	d. ostrov / financial services	ORG
fsr-3419	178	3	28	CARDINAL
fsr-3419	178	4	2020	DATE
fsr-3419	178	5	75 8	DATE
fsr-3419	180	1	only one	CARDINAL
fsr-3419	180	2	500	CARDINAL
fsr-3419	180	3	huang &	ORG
fsr-3419	180	4	2015	DATE
fsr-3419	181	1	congress	ORG
fsr-3419	181	2	the end of 2017	DATE
fsr-3419	181	3	less than one	CARDINAL
fsr-3419	181	4	1500 estates.7 9	DATE
fsr-3419	184	1	4	CARDINAL
fsr-3419	185	1	section 5	LAW
fsr-3419	185	2	four	CARDINAL
fsr-3419	185	3	tda	PERSON
fsr-3419	185	4	roth	PERSON
fsr-3419	186	1	u.s.	GPE
fsr-3419	186	2	1	CARDINAL
fsr-3419	186	3	roth	PERSON
fsr-3419	186	4	tda	ORG
fsr-3419	187	1	t 2	DATE
fsr-3419	187	2	two	CARDINAL
fsr-3419	188	1	first	ORDINAL
fsr-3419	188	2	1	CARDINAL
fsr-3419	188	3	2018	DATE
fsr-3419	189	1	second	ORDINAL
fsr-3419	189	2	appendix	NORP
fsr-3419	190	1	roth	PERSON
fsr-3419	191	1	2	CARDINAL
fsr-3419	191	2	earlier	DATE
fsr-3419	193	1	tda	PERSON
fsr-3419	193	2	roth	PERSON
fsr-3419	194	1	roth	PERSON
fsr-3419	195	1	roth	PERSON
fsr-3419	196	1	tda	PERSON
fsr-3419	196	2	76	CARDINAL
fsr-3419	196	3	j. dilellio	PERSON
fsr-3419	196	4	d. ostrov / financial services	ORG
fsr-3419	196	5	28	CARDINAL
fsr-3419	196	6	67–95	CARDINAL
fsr-3419	198	1	3	CARDINAL
fsr-3419	198	2	one	CARDINAL
fsr-3419	202	1	1	CARDINAL
fsr-3419	203	1	3	CARDINAL
fsr-3419	203	2	first	ORDINAL
fsr-3419	204	1	first	ORDINAL
fsr-3419	204	2	jmax	GPE
fsr-3419	204	3	1	CARDINAL
fsr-3419	204	4	jmax	GPE
fsr-3419	205	1	jmax	GPE
fsr-3419	205	2	1	CARDINAL
fsr-3419	208	1	4	CARDINAL
fsr-3419	208	2	roth	PERSON
fsr-3419	209	1	roth	PERSON
fsr-3419	209	2	stock8	ORG
fsr-3419	209	3	three	CARDINAL
fsr-3419	209	4	1	CARDINAL
fsr-3419	209	5	2	CARDINAL
fsr-3419	209	6	3	CARDINAL
fsr-3419	210	1	5	CARDINAL
fsr-3419	211	1	50%	PERCENT
fsr-3419	211	2	roth	PERSON
fsr-3419	212	1	5	CARDINAL
fsr-3419	212	2	annual	DATE
fsr-3419	212	3	tda	ORG
fsr-3419	212	4	roth	PERSON
fsr-3419	212	5	annual	DATE
fsr-3419	212	6	1	CARDINAL
fsr-3419	212	7	1	CARDINAL
fsr-3419	212	8	1	CARDINAL
fsr-3419	212	9	1	CARDINAL
fsr-3419	212	10	j. dilellio	PERSON
fsr-3419	212	11	d. ostrov / financial services	ORG
fsr-3419	212	12	28	CARDINAL
fsr-3419	212	13	2020	DATE
fsr-3419	212	14	67–95 77	DATE
fsr-3419	212	15	þ	ORG
fsr-3419	212	16	wts tð þ	ORG
fsr-3419	212	17	tda	PERSON
fsr-3419	212	18	1	CARDINAL
fsr-3419	212	19	tda	ORG
fsr-3419	212	20	roth	PERSON
fsr-3419	213	1	section 6	LAW
fsr-3419	215	1	5.1	CARDINAL
fsr-3419	216	1	1	CARDINAL
fsr-3419	217	1	each year	DATE
fsr-3419	217	2	1	CARDINAL
fsr-3419	218	1	that year	DATE
fsr-3419	219	1	four	CARDINAL
fsr-3419	220	1	1	CARDINAL
fsr-3419	220	2	þ	ORG
fsr-3419	220	3	þ	ORG
fsr-3419	220	4	wts tdeathð þ	ORG
fsr-3419	220	5	fig	PERSON
fsr-3419	221	1	1	CARDINAL
fsr-3419	221	2	annual	DATE
fsr-3419	221	3	1	CARDINAL
fsr-3419	221	4	2	CARDINAL
fsr-3419	222	1	1	CARDINAL
fsr-3419	223	1	1	CARDINAL
fsr-3419	223	2	three	CARDINAL
fsr-3419	223	3	tda	PERSON
fsr-3419	223	4	roth	PERSON
fsr-3419	224	1	three	CARDINAL
fsr-3419	225	1	three	CARDINAL
fsr-3419	226	1	2	CARDINAL
fsr-3419	226	2	two	CARDINAL
fsr-3419	226	3	three	CARDINAL
fsr-3419	227	1	tda	PERSON
fsr-3419	227	2	age 70 and a half	DATE
fsr-3419	230	1	10%	PERCENT
fsr-3419	230	2	12%	PERCENT
fsr-3419	230	3	22%	PERCENT
fsr-3419	230	4	24%	PERCENT
fsr-3419	230	5	32%	PERCENT
fsr-3419	230	6	35%	PERCENT
fsr-3419	230	7	37%	PERCENT
fsr-3419	232	1	j. dilellio	PERSON
fsr-3419	232	2	d. ostrov / financial services	ORG
fsr-3419	232	3	28	CARDINAL
fsr-3419	234	1	1	CARDINAL
fsr-3419	235	1	tda	ORG
fsr-3419	235	2	roth	PERSON
fsr-3419	235	3	mt	GPE
fsr-3419	235	4	a.	PERSON
fsr-3419	235	5	t ¼ 1	DATE
fsr-3419	236	1	1	CARDINAL
fsr-3419	237	1	irs	ORG
fsr-3419	237	2	2018	DATE
fsr-3419	237	3	1	CARDINAL
fsr-3419	239	1	five	CARDINAL
fsr-3419	239	2	roth	PERSON
fsr-3419	241	1	u tð þ	ORG
fsr-3419	244	1	two	CARDINAL
fsr-3419	244	2	tda	ORG
fsr-3419	246	1	1	CARDINAL
fsr-3419	248	1	tda	PERSON
fsr-3419	248	2	tda	ORG
fsr-3419	249	1	tda	PERSON
fsr-3419	250	1	two	CARDINAL
fsr-3419	250	2	roth	PERSON
fsr-3419	251	1	roth	PERSON
fsr-3419	251	2	the same year	DATE
fsr-3419	252	1	u tð þ	ORG
fsr-3419	252	2	three	CARDINAL
fsr-3419	252	3	tda	ORG
fsr-3419	252	4	roth	PERSON
fsr-3419	252	5	four	CARDINAL
fsr-3419	252	6	j. dilellio	PERSON
fsr-3419	252	7	d. ostrov / financial services	ORG
fsr-3419	252	8	28	CARDINAL
fsr-3419	252	9	2020	DATE
fsr-3419	252	10	67–95	CARDINAL
fsr-3419	252	11	79	CARDINAL
fsr-3419	252	12	t ab le 1	ORG
fsr-3419	256	1	ea	CARDINAL
fsr-3419	256	2	2	CARDINAL
fsr-3419	256	3	3	CARDINAL
fsr-3419	256	4	2	CARDINAL
fsr-3419	256	5	2	CARDINAL
fsr-3419	256	6	5 %	PERCENT
fsr-3419	256	7	6 %	PERCENT
fsr-3419	256	8	5 %	PERCENT
fsr-3419	256	9	6 %	PERCENT
fsr-3419	256	10	5 %	PERCENT
fsr-3419	256	11	5 %	PERCENT
fsr-3419	256	12	5 %	PERCENT
fsr-3419	256	13	5 %	PERCENT
fsr-3419	256	14	7 %	PERCENT
fsr-3419	256	15	5 %	PERCENT
fsr-3419	256	16	5 %	PERCENT
fsr-3419	256	17	2 %	PERCENT
fsr-3419	256	18	3 %	PERCENT
fsr-3419	256	19	2 %	PERCENT
fsr-3419	256	20	3 %	PERCENT
fsr-3419	256	21	2 %	PERCENT
fsr-3419	256	22	2 %	PERCENT
fsr-3419	256	23	2 %	PERCENT
fsr-3419	256	24	2 %	PERCENT
fsr-3419	256	25	4 %	PERCENT
fsr-3419	256	26	1 %	PERCENT
fsr-3419	257	1	1 5 %	PERCENT
fsr-3419	257	2	1 5 %	PERCENT
fsr-3419	257	3	1 5 %	PERCENT
fsr-3419	257	4	1 5 %	PERCENT
fsr-3419	257	5	1 5 %	PERCENT
fsr-3419	257	6	1 5 %	PERCENT
fsr-3419	257	7	1 5 %	PERCENT
fsr-3419	257	8	1 5 %	PERCENT
fsr-3419	257	9	1 5 %	PERCENT
fsr-3419	257	10	1 5 %	PERCENT
fsr-3419	257	11	1 5 %	PERCENT
fsr-3419	257	12	1 5 %	PERCENT
fsr-3419	257	13	1 5 %	PERCENT
fsr-3419	257	14	1 5 %	PERCENT
fsr-3419	257	15	1 5 %	PERCENT
fsr-3419	257	16	1 5 %	PERCENT
fsr-3419	257	17	1 5 %	PERCENT
fsr-3419	257	18	1 5 %	PERCENT
fsr-3419	257	19	1 5 %	PERCENT
fsr-3419	257	20	1 5 %	PERCENT
fsr-3419	257	21	1 5 %	PERCENT
fsr-3419	257	22	1 5 %	PERCENT
fsr-3419	257	23	1 1 %	PERCENT
fsr-3419	257	24	1 7 %	PERCENT
fsr-3419	257	25	1 1 %	PERCENT
fsr-3419	257	26	1 7 %	PERCENT
fsr-3419	257	27	3 0 %	PERCENT
fsr-3419	257	28	1 4 %	PERCENT
fsr-3419	257	29	2 8 %	PERCENT
fsr-3419	257	30	2 3 %	PERCENT
fsr-3419	257	31	2 8 %	PERCENT
fsr-3419	257	32	2 2 %	PERCENT
fsr-3419	257	33	1 6 %	PERCENT
fsr-3419	257	34	0 .9	MONEY
fsr-3419	258	1	1	CARDINAL
fsr-3419	262	1	1	CARDINAL
fsr-3419	264	1	1 2	CARDINAL
fsr-3419	264	2	1 2	CARDINAL
fsr-3419	266	1	1 $ 1	MONEY
fsr-3419	266	2	3	MONEY
fsr-3419	267	1	1	MONEY
fsr-3419	267	2	7	CARDINAL
fsr-3419	267	3	1	MONEY
fsr-3419	267	4	9	CARDINAL
fsr-3419	267	5	1	MONEY
fsr-3419	267	6	3	CARDINAL
fsr-3419	268	1	4	MONEY
fsr-3419	268	2	1	MONEY
fsr-3419	268	3	2 5	CARDINAL
fsr-3419	268	4	5	MONEY
fsr-3419	270	1	1 $ 6	MONEY
fsr-3419	270	2	9	MONEY
fsr-3419	270	3	2	MONEY
fsr-3419	270	4	5	MONEY
fsr-3419	270	5	3	MONEY
fsr-3419	271	1	4	MONEY
fsr-3419	272	1	1	MONEY
fsr-3419	272	2	1	MONEY
fsr-3419	272	3	6	CARDINAL
fsr-3419	272	4	1	MONEY
fsr-3419	272	5	2	CARDINAL
fsr-3419	272	6	ab le st	ORG
fsr-3419	273	1	o	DATE
fsr-3419	273	2	1 $ 1	MONEY
fsr-3419	273	3	5	MONEY
fsr-3419	273	4	5	MONEY
fsr-3419	273	5	1	MONEY
fsr-3419	273	6	1	MONEY
fsr-3419	273	7	5	CARDINAL
fsr-3419	273	8	3	MONEY
fsr-3419	274	1	2	MONEY
fsr-3419	274	2	2 5	CARDINAL
fsr-3419	274	3	1	MONEY
fsr-3419	274	4	0	CARDINAL
fsr-3419	275	1	t ¼ 1 7	DATE
fsr-3419	275	2	7	CARDINAL
fsr-3419	275	3	7	CARDINAL
fsr-3419	275	4	7	CARDINAL
fsr-3419	275	5	al u e o f a	ORG
fsr-3419	275	6	eb	ORG
fsr-3419	275	7	0 $	MONEY
fsr-3419	275	8	2	MONEY
fsr-3419	275	9	2	MONEY
fsr-3419	276	1	3	MONEY
fsr-3419	276	2	eb	ORG
fsr-3419	276	3	0	CARDINAL
fsr-3419	276	4	0 .2	MONEY
fsr-3419	279	1	eb	ORG
fsr-3419	279	2	0 $ 2 5 $	MONEY
fsr-3419	280	1	al u e o	ORG
fsr-3419	280	2	eb	ORG
fsr-3419	280	3	0	CARDINAL
fsr-3419	280	4	0 .2	MONEY
fsr-3419	280	5	0 .2 5	MONEY
fsr-3419	282	1	1	CARDINAL
fsr-3419	283	1	4	MONEY
fsr-3419	283	2	5	MONEY
fsr-3419	286	1	1	MONEY
fsr-3419	286	2	k v al u e o	PERSON
fsr-3419	286	3	1	CARDINAL
fsr-3419	286	4	0 .0	MONEY
fsr-3419	286	5	2	CARDINAL
fsr-3419	286	6	2	CARDINAL
fsr-3419	286	7	1 5	CARDINAL
fsr-3419	286	8	5	CARDINAL
fsr-3419	288	1	0	CARDINAL
fsr-3419	291	1	li st ed	PERSON
fsr-3419	292	1	1	MONEY
fsr-3419	292	2	0	CARDINAL
fsr-3419	292	3	8	MONEY
fsr-3419	292	4	2 9	DATE
fsr-3419	292	5	7	CARDINAL
fsr-3419	292	6	9	MONEY
fsr-3419	292	7	0	CARDINAL
fsr-3419	292	8	0	CARDINAL
fsr-3419	292	9	5	CARDINAL
fsr-3419	292	10	ð	ORG
fsr-3419	295	1	0	CARDINAL
fsr-3419	295	2	0	CARDINAL
fsr-3419	295	3	2 3	CARDINAL
fsr-3419	295	4	ð þ ð þ	ORG
fsr-3419	298	1	2	MONEY
fsr-3419	298	2	0	CARDINAL
fsr-3419	298	3	1	MONEY
fsr-3419	298	4	0	CARDINAL
fsr-3419	298	5	3 2	DATE
fsr-3419	299	1	t h	ORG
fsr-3419	303	1	ea	CARDINAL
fsr-3419	303	2	ch ir s	PERSON
fsr-3419	304	1	2	CARDINAL
fsr-3419	305	1	io	LOC
fsr-3419	306	1	0 1 8	QUANTITY
fsr-3419	308	1	1 0 %	PERCENT
fsr-3419	308	2	1 2 %	PERCENT
fsr-3419	308	3	2 2 %	PERCENT
fsr-3419	308	4	2 4 %	PERCENT
fsr-3419	308	5	3 2 %	PERCENT
fsr-3419	308	6	3 5 %	PERCENT
fsr-3419	308	7	3 7 %	PERCENT
fsr-3419	310	1	o	DATE
fsr-3419	311	1	9	MONEY
fsr-3419	311	2	5	CARDINAL
fsr-3419	311	3	0 $ 8 2	MONEY
fsr-3419	311	4	5	CARDINAL
fsr-3419	311	5	0 $ 1 5	MONEY
fsr-3419	311	6	5	CARDINAL
fsr-3419	311	7	0 $ 2	MONEY
fsr-3419	311	8	0	CARDINAL
fsr-3419	311	9	0 $ 5	MONEY
fsr-3419	311	10	0	CARDINAL
fsr-3419	311	11	0	CARDINAL
fsr-3419	313	1	o	DATE
fsr-3419	313	2	af te rta	FAC
fsr-3419	314	1	0 $	MONEY
fsr-3419	314	2	8	MONEY
fsr-3419	314	3	0 $ 1 2	MONEY
fsr-3419	314	4	4 1	CARDINAL
fsr-3419	314	5	0 $ 1 5	MONEY
fsr-3419	314	6	0 $	MONEY
fsr-3419	314	7	3	MONEY
fsr-3419	314	8	80	CARDINAL
fsr-3419	314	9	j. dilellio	PERSON
fsr-3419	314	10	d. ostrov / financial services	ORG
fsr-3419	314	11	28	CARDINAL
fsr-3419	314	12	2020	DATE
fsr-3419	314	13	5.2	CARDINAL
fsr-3419	314	14	the academy of financial services	ORG
fsr-3419	314	15	20018	DATE
fsr-3419	314	16	four	CARDINAL
fsr-3419	314	17	1	CARDINAL
fsr-3419	314	18	tda	PERSON
fsr-3419	314	19	roth	PERSON
fsr-3419	315	1	first	ORDINAL
fsr-3419	315	2	2017	CARDINAL
fsr-3419	317	1	roth	PERSON
fsr-3419	318	1	tda	PERSON
fsr-3419	318	2	roth	PERSON
fsr-3419	320	1	2	CARDINAL
fsr-3419	320	2	second	ORDINAL
fsr-3419	320	3	tda	PERSON
fsr-3419	320	4	roth	PERSON
fsr-3419	320	5	the earlier years	DATE
fsr-3419	320	6	tda	PERSON
fsr-3419	322	1	2	CARDINAL
fsr-3419	322	2	2	CARDINAL
fsr-3419	322	3	2	CARDINAL
fsr-3419	323	1	first	ORDINAL
fsr-3419	324	1	fig	ORG
fsr-3419	325	1	3	CARDINAL
fsr-3419	325	2	1	CARDINAL
fsr-3419	326	1	tda	ORG
fsr-3419	327	1	tda	PERSON
fsr-3419	327	2	roth	PERSON
fsr-3419	328	1	2	CARDINAL
fsr-3419	328	2	1	CARDINAL
fsr-3419	328	3	3	CARDINAL
fsr-3419	328	4	1	CARDINAL
fsr-3419	330	1	2	CARDINAL
fsr-3419	330	2	2	CARDINAL
fsr-3419	331	1	12%	PERCENT
fsr-3419	331	2	roth	PERSON
fsr-3419	332	1	2	CARDINAL
fsr-3419	333	1	j. dilellio	PERSON
fsr-3419	333	2	d. ostrov / financial services	ORG
fsr-3419	333	3	28	CARDINAL
fsr-3419	333	4	2020	DATE
fsr-3419	333	5	67–95 81	CARDINAL
fsr-3419	333	6	roth	PERSON
fsr-3419	334	1	1	CARDINAL
fsr-3419	334	2	1	CARDINAL
fsr-3419	334	3	tda	PERSON
fsr-3419	334	4	roth	PERSON
fsr-3419	336	1	3	CARDINAL
fsr-3419	337	1	3	CARDINAL
fsr-3419	338	1	first	ORDINAL
fsr-3419	339	1	roth	PERSON
fsr-3419	339	2	tda	PERSON
fsr-3419	341	1	3	CARDINAL
fsr-3419	341	2	fig	ORG
fsr-3419	342	1	4	CARDINAL
fsr-3419	342	2	fig	ORG
fsr-3419	343	1	4	CARDINAL
fsr-3419	344	1	4	CARDINAL
fsr-3419	344	2	tda	ORG
fsr-3419	346	1	fig	ORG
fsr-3419	347	1	5	CARDINAL
fsr-3419	347	2	tda	PERSON
fsr-3419	349	1	fig	ORG
fsr-3419	350	1	5	CARDINAL
fsr-3419	350	2	6	CARDINAL
fsr-3419	352	1	3	CARDINAL
fsr-3419	352	2	2	CARDINAL
fsr-3419	352	3	3	CARDINAL
fsr-3419	352	4	fig	ORG
fsr-3419	353	1	2	CARDINAL
fsr-3419	354	1	tda	PERSON
fsr-3419	354	2	roth	PERSON
fsr-3419	355	1	1	CARDINAL
fsr-3419	355	2	1	CARDINAL
fsr-3419	355	3	tda	PERSON
fsr-3419	355	4	roth	PERSON
fsr-3419	356	1	2	CARDINAL
fsr-3419	356	2	82	CARDINAL
fsr-3419	356	3	j. dilellio	PERSON
fsr-3419	356	4	d. ostrov / financial services	ORG
fsr-3419	356	5	28	CARDINAL
fsr-3419	356	6	section 5	LAW
fsr-3419	357	1	the final year	DATE
fsr-3419	357	2	the last year’s	DATE
fsr-3419	357	3	annual	DATE
fsr-3419	357	4	a. fig	PERSON
fsr-3419	358	1	4	CARDINAL
fsr-3419	358	2	3	CARDINAL
fsr-3419	358	3	4	CARDINAL
fsr-3419	359	1	2	CARDINAL
fsr-3419	360	1	3%	PERCENT
fsr-3419	360	2	667,908	MONEY
fsr-3419	360	3	649,231	MONEY
fsr-3419	361	1	wts	ORG
fsr-3419	361	2	year t ¼ 19	DATE
fsr-3419	362	1	4	CARDINAL
fsr-3419	363	1	19	CARDINAL
fsr-3419	364	1	653,875	MONEY
fsr-3419	365	1	fig	ORG
fsr-3419	366	1	5	CARDINAL
fsr-3419	366	2	4	CARDINAL
fsr-3419	366	3	5	CARDINAL
fsr-3419	369	1	3	CARDINAL
fsr-3419	369	2	years 20 to 30	DATE
fsr-3419	370	1	tda	PERSON
fsr-3419	371	1	tda	ORG
fsr-3419	371	2	22%	PERCENT
fsr-3419	372	1	24%	PERCENT
fsr-3419	372	2	1	CARDINAL
fsr-3419	372	3	two	CARDINAL
fsr-3419	374	1	j. dilellio	PERSON
fsr-3419	374	2	d. ostrov / financial services	ORG
fsr-3419	374	3	28	CARDINAL
fsr-3419	374	4	2020	DATE
fsr-3419	376	1	6	CARDINAL
fsr-3419	378	1	7	CARDINAL
fsr-3419	378	2	1	CARDINAL
fsr-3419	380	1	6	CARDINAL
fsr-3419	380	2	10	CARDINAL
fsr-3419	380	3	0	CARDINAL
fsr-3419	381	1	13	CARDINAL
fsr-3419	382	1	11.35 years	DATE
fsr-3419	383	1	the final year	DATE
fsr-3419	383	2	35%	PERCENT
fsr-3419	384	1	84	CARDINAL
fsr-3419	384	2	j. dilellio	PERSON
fsr-3419	384	3	d. ostrov / financial services	ORG
fsr-3419	384	4	28	CARDINAL
fsr-3419	384	5	2020	DATE
fsr-3419	384	6	67–95	CARDINAL
fsr-3419	384	7	irs	ORG
fsr-3419	384	8	2018	DATE
fsr-3419	384	9	1	CARDINAL
fsr-3419	384	10	congress	ORG
fsr-3419	385	1	under 4 seconds	TIME
fsr-3419	385	2	4ghz	CARDINAL
fsr-3419	385	3	16	CARDINAL
fsr-3419	385	4	1867mhz	CARDINAL
fsr-3419	386	1	7.1	CARDINAL
fsr-3419	387	1	three	CARDINAL
fsr-3419	389	1	two	CARDINAL
fsr-3419	390	1	3	CARDINAL
fsr-3419	390	2	4	CARDINAL
fsr-3419	390	3	section 5	LAW
fsr-3419	391	1	3	CARDINAL
fsr-3419	391	2	fig	ORG
fsr-3419	392	1	10%	PERCENT
fsr-3419	392	2	11%	PERCENT
fsr-3419	392	3	less than 12%	PERCENT
fsr-3419	392	4	second	ORDINAL
fsr-3419	393	1	tda	ORG
fsr-3419	393	2	5	CARDINAL
fsr-3419	395	1	2	CARDINAL
fsr-3419	396	1	wts tdeathð þ	ORG
fsr-3419	397	1	roth	PERSON
fsr-3419	398	1	third	ORDINAL
fsr-3419	398	2	22%	PERCENT
fsr-3419	399	1	1	CARDINAL
fsr-3419	399	2	tda	ORG
fsr-3419	399	3	12%	PERCENT
fsr-3419	400	1	4	CARDINAL
fsr-3419	400	2	fig	ORG
fsr-3419	402	1	þ	ORG
fsr-3419	402	2	wts tdeathð þ	ORG
fsr-3419	402	3	tda	ORG
fsr-3419	402	4	roth	PERSON
fsr-3419	403	1	year 18	DATE
fsr-3419	405	1	year 19	DATE
fsr-3419	405	2	year 19	DATE
fsr-3419	405	3	4	CARDINAL
fsr-3419	405	4	up through year 8	DATE
fsr-3419	405	5	12%	PERCENT
fsr-3419	405	6	year 9	DATE
fsr-3419	406	1	appendix 5	LAW
fsr-3419	406	2	2018	DATE
fsr-3419	406	3	4	CARDINAL
fsr-3419	407	1	þ	ORG
fsr-3419	408	1	u tð þ	ORG
fsr-3419	408	2	j. dilellio	PERSON
fsr-3419	408	3	d. ostrov / financial services	ORG
fsr-3419	408	4	28	CARDINAL
fsr-3419	408	5	2020	DATE
fsr-3419	408	6	67–95 85	CARDINAL
fsr-3419	411	1	7	CARDINAL
fsr-3419	411	2	fig	ORG
fsr-3419	412	1	7	CARDINAL
fsr-3419	412	2	three	CARDINAL
fsr-3419	413	1	7.2	CARDINAL
fsr-3419	413	2	naı̈ve	GPE
fsr-3419	413	3	horan	PERSON
fsr-3419	413	4	naı̈ve	GPE
fsr-3419	414	1	first	ORDINAL
fsr-3419	415	1	naı̈ve	GPE
fsr-3419	415	2	tda	ORG
fsr-3419	416	1	naı̈ve	GPE
fsr-3419	416	2	2	CARDINAL
fsr-3419	416	3	roth	PERSON
fsr-3419	417	1	one	CARDINAL
fsr-3419	417	2	first	ORDINAL
fsr-3419	417	3	roth	PERSON
fsr-3419	418	1	7	CARDINAL
fsr-3419	419	1	3	CARDINAL
fsr-3419	419	2	4	CARDINAL
fsr-3419	420	1	7	CARDINAL
fsr-3419	420	2	86	CARDINAL
fsr-3419	420	3	j. dilellio	PERSON
fsr-3419	420	4	d. ostrov / financial services	ORG
fsr-3419	420	5	28	CARDINAL
fsr-3419	420	6	67–95	CARDINAL
fsr-3419	422	1	naı̈ve	GPE
fsr-3419	424	1	8	CARDINAL
fsr-3419	424	2	8	CARDINAL
fsr-3419	424	3	200,000	MONEY
fsr-3419	424	4	two	CARDINAL
fsr-3419	424	5	1	CARDINAL
fsr-3419	424	6	10	CARDINAL
fsr-3419	424	7	2	CARDINAL
fsr-3419	424	8	70%	PERCENT
fsr-3419	424	9	four	CARDINAL
fsr-3419	424	10	naı̈ve	GPE
fsr-3419	424	11	naı̈ve	GPE
fsr-3419	424	12	2	CARDINAL
fsr-3419	425	1	2	CARDINAL
fsr-3419	425	2	6	CARDINAL
fsr-3419	425	3	9	CARDINAL
fsr-3419	426	1	6	CARDINAL
fsr-3419	427	1	6	CARDINAL
fsr-3419	427	2	9	CARDINAL
fsr-3419	428	1	naı̈ve	GPE
fsr-3419	428	2	2	CARDINAL
fsr-3419	429	1	fourth	ORDINAL
fsr-3419	429	2	24%	PERCENT
fsr-3419	430	1	j. dilellio	PERSON
fsr-3419	430	2	d. ostrov / financial services	ORG
fsr-3419	430	3	28	CARDINAL
fsr-3419	430	4	2020	DATE
fsr-3419	430	5	67–95 87	DATE
fsr-3419	430	6	8	CARDINAL
fsr-3419	431	1	8	CARDINAL
fsr-3419	431	2	22%	PERCENT
fsr-3419	431	3	tda	PERSON
fsr-3419	431	4	roth	PERSON
fsr-3419	432	1	6	CARDINAL
fsr-3419	432	2	12%	PERCENT
fsr-3419	433	1	9	CARDINAL
fsr-3419	433	2	10%	PERCENT
fsr-3419	434	1	2	CARDINAL
fsr-3419	434	2	2018	DATE
fsr-3419	434	3	congress	ORG
fsr-3419	434	4	the end of 2017	DATE
fsr-3419	435	1	2017	CARDINAL
fsr-3419	435	2	2025	CARDINAL
fsr-3419	435	3	congress	ORG
fsr-3419	436	1	2017	CARDINAL
fsr-3419	436	2	3	CARDINAL
fsr-3419	436	3	2	CARDINAL
fsr-3419	436	4	3	CARDINAL
fsr-3419	436	5	2018	DATE
fsr-3419	436	6	2017	CARDINAL
fsr-3419	437	1	3	CARDINAL
fsr-3419	437	2	12%	PERCENT
fsr-3419	437	3	6	CARDINAL
fsr-3419	437	4	10%	PERCENT
fsr-3419	437	5	9	CARDINAL
fsr-3419	438	1	2	CARDINAL
fsr-3419	438	2	second	ORDINAL
fsr-3419	439	1	7.3	CARDINAL
fsr-3419	440	1	4	CARDINAL
fsr-3419	442	1	7	CARDINAL
fsr-3419	443	1	4	CARDINAL
fsr-3419	443	2	12%	PERCENT
fsr-3419	443	3	years 1–8	DATE
fsr-3419	443	4	these years	DATE
fsr-3419	444	1	year 9	DATE
fsr-3419	444	2	years 9–28	DATE
fsr-3419	444	3	that year 9	DATE
fsr-3419	444	4	the first year	DATE
fsr-3419	445	1	the 22% and 24%	PERCENT
fsr-3419	445	2	12%	PERCENT
fsr-3419	445	3	roth	PERSON
fsr-3419	445	4	year 19	DATE
fsr-3419	445	5	roth	PERSON
fsr-3419	446	1	two	CARDINAL
fsr-3419	447	1	1	CARDINAL
fsr-3419	447	2	3%	PERCENT
fsr-3419	447	3	4	CARDINAL
fsr-3419	448	1	3%	PERCENT
fsr-3419	448	2	3	CARDINAL
fsr-3419	448	3	2017	CARDINAL
fsr-3419	448	4	years	DATE
fsr-3419	448	5	1	CARDINAL
fsr-3419	448	6	years	DATE
fsr-3419	448	7	2	CARDINAL
fsr-3419	448	8	years	DATE
fsr-3419	448	9	years	DATE
fsr-3419	448	10	6 10.93	CARDINAL
fsr-3419	448	11	11.06 11.12	CARDINAL
fsr-3419	448	12	9	CARDINAL
fsr-3419	448	13	2	CARDINAL
fsr-3419	448	14	2018	DATE
fsr-3419	448	15	years	DATE
fsr-3419	448	16	1	CARDINAL
fsr-3419	448	17	years	DATE
fsr-3419	448	18	2	CARDINAL
fsr-3419	448	19	years	DATE
fsr-3419	448	20	years	DATE
fsr-3419	448	21	6 11.17	CARDINAL
fsr-3419	448	22	11.35	CARDINAL
fsr-3419	448	23	9	CARDINAL
fsr-3419	448	24	35.99	CARDINAL
fsr-3419	448	25	j. dilellio	PERSON
fsr-3419	448	26	d. ostrov / financial services	ORG
fsr-3419	448	27	28	CARDINAL
fsr-3419	448	28	2020	DATE
fsr-3419	448	29	67–95 1%	PERCENT
fsr-3419	448	30	fig	ORG
fsr-3419	449	1	9	CARDINAL
fsr-3419	450	1	the switching year	DATE
fsr-3419	450	2	12%	PERCENT
fsr-3419	450	3	year 9 to year 4	DATE
fsr-3419	450	4	the switching year	DATE
fsr-3419	450	5	year 19 to year 17	DATE
fsr-3419	451	1	the switching year	DATE
fsr-3419	451	2	12%	PERCENT
fsr-3419	451	3	earlier than year 4	DATE
fsr-3419	451	4	tda	ORG
fsr-3419	451	5	12%	PERCENT
fsr-3419	451	6	earlier years	DATE
fsr-3419	452	1	fig	ORG
fsr-3419	453	1	9	CARDINAL
fsr-3419	453	2	3% to 5%	PERCENT
fsr-3419	453	3	the switching year	DATE
fsr-3419	453	4	12%	PERCENT
fsr-3419	453	5	year 9 to year 15	DATE
fsr-3419	453	6	year 21	DATE
fsr-3419	453	7	roth	PERSON
fsr-3419	456	1	1	CARDINAL
fsr-3419	456	2	4	CARDINAL
fsr-3419	456	3	3%	PERCENT
fsr-3419	456	4	0:91	PRODUCT
fsr-3419	456	5	mt	GPE
fsr-3419	456	6	6%	PERCENT
fsr-3419	456	7	tda	ORG
fsr-3419	456	8	roth	PERSON
fsr-3419	456	9	325,000	MONEY
fsr-3419	456	10	160,000	MONEY
fsr-3419	456	11	550,000	MONEY
fsr-3419	457	1	17%	PERCENT
fsr-3419	457	2	15%	PERCENT
fsr-3419	457	3	4	CARDINAL
fsr-3419	457	4	1	CARDINAL
fsr-3419	457	5	the 12%	PERCENT
fsr-3419	458	1	4	CARDINAL
fsr-3419	458	2	roth	PERSON
fsr-3419	459	1	1	CARDINAL
fsr-3419	460	1	tda	PERSON
fsr-3419	460	2	roth	PERSON
fsr-3419	460	3	two	CARDINAL
fsr-3419	460	4	years earlier	DATE
fsr-3419	460	5	tda	PERSON
fsr-3419	460	6	roth	PERSON
fsr-3419	461	1	years	DATE
fsr-3419	462	1	tda	ORG
fsr-3419	462	2	12%	PERCENT
fsr-3419	462	3	year 4	DATE
fsr-3419	462	4	0.95	CARDINAL
fsr-3419	464	1	4	CARDINAL
fsr-3419	464	2	1%	PERCENT
fsr-3419	465	1	5%	PERCENT
fsr-3419	466	1	j. dilellio	PERSON
fsr-3419	466	2	d. ostrov / financial services	ORG
fsr-3419	466	3	28	CARDINAL
fsr-3419	466	4	2020	DATE
fsr-3419	466	5	0.91	CARDINAL
fsr-3419	466	6	0.85	CARDINAL
fsr-3419	467	1	roth	PERSON
fsr-3419	467	2	years 17 to 19 to 22	DATE
fsr-3419	468	1	4	CARDINAL
fsr-3419	468	2	mt	GPE
fsr-3419	468	3	years	DATE
fsr-3419	468	4	a little earlier	DATE
fsr-3419	469	1	mt	GPE
fsr-3419	470	1	mt	ORG
fsr-3419	470	2	years	DATE
fsr-3419	471	1	years	DATE
fsr-3419	472	1	4	CARDINAL
fsr-3419	472	2	tda	PERSON
fsr-3419	472	3	roth	PERSON
fsr-3419	472	4	the switching years	DATE
fsr-3419	473	1	tda	PERSON
fsr-3419	473	2	roth	PERSON
fsr-3419	474	1	years later	DATE
fsr-3419	476	1	13% to 25%	PERCENT
fsr-3419	476	2	12%	PERCENT
fsr-3419	476	3	year 17 to year 4	DATE
fsr-3419	476	4	tda	ORG
fsr-3419	477	1	years	DATE
fsr-3419	477	2	later years	DATE
fsr-3419	478	1	years	DATE
fsr-3419	478	2	earlier years	DATE
fsr-3419	479	1	decades	DATE
fsr-3419	480	1	4	CARDINAL
fsr-3419	480	2	the switching year earlier	DATE
fsr-3419	480	3	the switching year later	DATE
fsr-3419	480	4	years	DATE
fsr-3419	481	1	4	CARDINAL
fsr-3419	481	2	4	CARDINAL
fsr-3419	481	3	12%	PERCENT
fsr-3419	481	4	4	CARDINAL
fsr-3419	481	5	9 19	DATE
fsr-3419	481	6	1%	PERCENT
fsr-3419	481	7	4 17	DATE
fsr-3419	481	8	5%	PERCENT
fsr-3419	481	9	15 21	DATE
fsr-3419	481	10	0.95	CARDINAL
fsr-3419	481	11	mt	GPE
fsr-3419	481	12	5%	PERCENT
fsr-3419	481	13	10 20	DATE
fsr-3419	481	14	mt	GPE
fsr-3419	481	15	8%	PERCENT
fsr-3419	481	16	6 17	DATE
fsr-3419	481	17	300,000	MONEY
fsr-3419	481	18	350,000	MONEY
fsr-3419	481	19	120,000	MONEY
fsr-3419	481	20	400,000	MONEY
fsr-3419	481	21	19	CARDINAL
fsr-3419	481	22	450,000	MONEY
fsr-3419	481	23	650,000	MONEY
fsr-3419	481	24	19	CARDINAL
fsr-3419	481	25	13%	PERCENT
fsr-3419	481	26	17 19	DATE
fsr-3419	481	27	25%	PERCENT
fsr-3419	481	28	10%	PERCENT
fsr-3419	481	29	20%	PERCENT
fsr-3419	481	30	7 17 90	DATE
fsr-3419	481	31	j. dilellio	PERSON
fsr-3419	481	32	d. ostrov / financial services	ORG
fsr-3419	481	33	28	CARDINAL
fsr-3419	481	34	2020	DATE
fsr-3419	481	35	7.4	MONEY
fsr-3419	482	1	the switching year	DATE
fsr-3419	483	1	2	CARDINAL
fsr-3419	483	2	fig	ORG
fsr-3419	484	1	1	CARDINAL
fsr-3419	485	1	4	CARDINAL
fsr-3419	485	2	1	CARDINAL
fsr-3419	485	3	2	CARDINAL
fsr-3419	485	4	300,000	MONEY
fsr-3419	485	5	17%	PERCENT
fsr-3419	486	1	4	CARDINAL
fsr-3419	486	2	12%	PERCENT
fsr-3419	486	3	year 9	DATE
fsr-3419	486	4	22%	PERCENT
fsr-3419	486	5	roth	PERSON
fsr-3419	486	6	year 19	DATE
fsr-3419	487	1	22%	PERCENT
fsr-3419	487	2	year 19	DATE
fsr-3419	487	3	12%	PERCENT
fsr-3419	487	4	year 9 to earlier years	DATE
fsr-3419	489	1	10%	PERCENT
fsr-3419	489	2	years	DATE
fsr-3419	489	3	12%	PERCENT
fsr-3419	490	1	300,000	MONEY
fsr-3419	490	2	425,000	MONEY
fsr-3419	491	1	21.2%	PERCENT
fsr-3419	491	2	12%	PERCENT
fsr-3419	491	3	year 1	DATE
fsr-3419	492	1	tda	ORG
fsr-3419	492	2	12%	PERCENT
fsr-3419	493	1	tda	ORG
fsr-3419	493	2	12%	PERCENT
fsr-3419	494	1	10	CARDINAL
fsr-3419	495	1	22%	PERCENT
fsr-3419	495	2	22%	PERCENT
fsr-3419	496	1	10	CARDINAL
fsr-3419	497	1	roth	PERSON
fsr-3419	498	1	tda	ORG
fsr-3419	498	2	first	ORDINAL
fsr-3419	499	1	the switching year	DATE
fsr-3419	499	2	tda	ORG
fsr-3419	499	3	22%	PERCENT
fsr-3419	500	1	29:02%	PERCENT
fsr-3419	500	2	the switching year	DATE
fsr-3419	500	3	year 4	DATE
fsr-3419	501	1	29:02%	PERCENT
fsr-3419	501	2	tda	ORG
fsr-3419	501	3	years 4	DATE
fsr-3419	501	4	the 22%	PERCENT
fsr-3419	502	1	u(t	ORG
fsr-3419	503	1	10	CARDINAL
fsr-3419	504	1	2	CARDINAL
fsr-3419	504	2	425,000	MONEY
fsr-3419	505	1	21:2%	PERCENT
fsr-3419	506	1	23%	PERCENT
fsr-3419	506	2	22%	PERCENT
fsr-3419	507	1	j. dilellio	PERSON
fsr-3419	507	2	d. ostrov / financial services	ORG
fsr-3419	507	3	28	CARDINAL
fsr-3419	507	4	2020	DATE
fsr-3419	507	5	67–95 91	CARDINAL
fsr-3419	507	6	24%	PERCENT
fsr-3419	507	7	years one	DATE
fsr-3419	507	8	three	CARDINAL
fsr-3419	507	9	22%	PERCENT
fsr-3419	508	1	the switching year	DATE
fsr-3419	508	2	tda	ORG
fsr-3419	508	3	years one	DATE
fsr-3419	508	4	three	CARDINAL
fsr-3419	508	5	22%	PERCENT
fsr-3419	509	1	tda	PERSON
fsr-3419	509	2	24%	PERCENT
fsr-3419	512	1	fig	ORG
fsr-3419	513	1	11	CARDINAL
fsr-3419	513	2	10	CARDINAL
fsr-3419	513	3	0.85	CARDINAL
fsr-3419	514	1	4	CARDINAL
fsr-3419	514	2	year 10	DATE
fsr-3419	514	3	tda	PERSON
fsr-3419	514	4	roth	PERSON
fsr-3419	515	1	a.	PERSON
fsr-3419	515	2	0.85	CARDINAL
fsr-3419	515	3	0.91	CARDINAL
fsr-3419	515	4	tda	PERSON
fsr-3419	515	5	roth	PERSON
fsr-3419	515	6	all years	DATE
fsr-3419	516	1	0.81	CARDINAL
fsr-3419	517	1	roth	PERSON
fsr-3419	518	1	two	CARDINAL
fsr-3419	518	2	5%	PERCENT
fsr-3419	518	3	one	CARDINAL
fsr-3419	518	4	4	CARDINAL
fsr-3419	518	5	5%	PERCENT
fsr-3419	519	1	2016	CARDINAL
fsr-3419	522	1	two	CARDINAL
fsr-3419	522	2	1	CARDINAL
fsr-3419	524	1	2	CARDINAL
fsr-3419	525	1	11	CARDINAL
fsr-3419	525	2	10	CARDINAL
fsr-3419	525	3	a. right	PERSON
fsr-3419	525	4	11	CARDINAL
fsr-3419	525	5	92	CARDINAL
fsr-3419	525	6	j. dilellio	PERSON
fsr-3419	525	7	d. ostrov / financial services	ORG
fsr-3419	525	8	28	CARDINAL
fsr-3419	529	1	11	CARDINAL
fsr-3419	529	2	fig	ORG
fsr-3419	530	1	11	CARDINAL
fsr-3419	530	2	a million dollars	MONEY
fsr-3419	530	3	1	CARDINAL
fsr-3419	530	4	4%	PERCENT
fsr-3419	531	1	4	CARDINAL
fsr-3419	532	1	wtotal tdeathð þ	ORG
fsr-3419	532	2	3,284,021	MONEY
fsr-3419	532	3	3,608,910	MONEY
fsr-3419	533	1	$324,889 more dollars	MONEY
fsr-3419	535	1	8	CARDINAL
fsr-3419	535	2	u.s.	GPE
fsr-3419	535	3	tdas	GPE
fsr-3419	535	4	roth	PERSON
fsr-3419	535	5	three	CARDINAL
fsr-3419	537	1	three	CARDINAL
fsr-3419	538	1	tda	ORG
fsr-3419	538	2	roth	PERSON
fsr-3419	539	1	five	CARDINAL
fsr-3419	539	2	three	CARDINAL
fsr-3419	539	3	1	CARDINAL
fsr-3419	539	4	roth	PERSON
fsr-3419	539	5	2	CARDINAL
fsr-3419	539	6	3	CARDINAL
fsr-3419	539	7	4	CARDINAL
fsr-3419	539	8	roth	PERSON
fsr-3419	539	9	5	CARDINAL
fsr-3419	540	1	five	CARDINAL
fsr-3419	540	2	three	CARDINAL
fsr-3419	541	1	tda	PERSON
fsr-3419	541	2	two	CARDINAL
fsr-3419	542	1	every year	DATE
fsr-3419	542	2	each year	DATE
fsr-3419	542	3	j. dilellio	PERSON
fsr-3419	542	4	d. ostrov / financial services	ORG
fsr-3419	542	5	28	CARDINAL
fsr-3419	542	6	2020	DATE
fsr-3419	542	7	67–95 93	CARDINAL
fsr-3419	543	1	later years	DATE
fsr-3419	545	1	naı̈ve	GPE
fsr-3419	547	1	1	CARDINAL
fsr-3419	548	1	2	CARDINAL
fsr-3419	548	2	3	CARDINAL
fsr-3419	548	3	4	CARDINAL
fsr-3419	548	4	5	CARDINAL
fsr-3419	548	5	roth	PERSON
fsr-3419	549	1	older than 70	CARDINAL
fsr-3419	550	1	irs	ORG
fsr-3419	551	1	6	CARDINAL
fsr-3419	554	1	wong	GPE
fsr-3419	554	2	2011	DATE
fsr-3419	555	1	7	CARDINAL
fsr-3419	555	2	2017	CARDINAL
fsr-3419	556	1	8	CARDINAL
fsr-3419	556	2	tda	PERSON
fsr-3419	556	3	roth	PERSON
fsr-3419	557	1	9	CARDINAL
fsr-3419	557	2	al zaman	PERSON
fsr-3419	557	3	2008	DATE
fsr-3419	558	1	ira	PERSON
fsr-3419	558	2	roth ira	PERSON
fsr-3419	559	1	11	CARDINAL
fsr-3419	560	1	brown	PERSON
fsr-3419	560	2	d. c.	PERSON
fsr-3419	560	3	cederburg, s., & o’doherty	ORG
fsr-3419	560	4	m. s.	PERSON
fsr-3419	560	5	2017	CARDINAL
fsr-3419	562	1	journal of financial economics	ORG
fsr-3419	562	2	126	CARDINAL
fsr-3419	562	3	689	CARDINAL
fsr-3419	563	1	k. a.	PERSON
fsr-3419	563	2	meyer	ORG
fsr-3419	563	3	w., & reichenstein	ORG
fsr-3419	563	4	w.	PERSON
fsr-3419	563	5	2015	DATE
fsr-3419	565	1	71	CARDINAL
fsr-3419	565	2	16	CARDINAL
fsr-3419	566	1	l. w.	PERSON
fsr-3419	566	2	a. r.	PERSON
fsr-3419	566	3	2011	DATE
fsr-3419	568	1	24, september	DATE
fsr-3419	568	2	50-59	CARDINAL
fsr-3419	568	3	94	CARDINAL
fsr-3419	568	4	j. dilellio	PERSON
fsr-3419	568	5	d. ostrov / financial services	ORG
fsr-3419	568	6	28	CARDINAL
fsr-3419	568	7	67–95	CARDINAL
fsr-3419	568	8	l. w.	PERSON
fsr-3419	568	9	a. r.	PERSON
fsr-3419	568	10	2017	CARDINAL
fsr-3419	569	1	roth	PERSON
fsr-3419	570	1	16	CARDINAL
fsr-3419	570	2	29	CARDINAL
fsr-3419	571	1	2016	DATE
fsr-3419	573	1	los angeles	GPE
fsr-3419	574	1	978	CARDINAL
fsr-3419	574	2	j. a.	PERSON
fsr-3419	574	3	d. n.	PERSON
fsr-3419	574	4	2017	CARDINAL
fsr-3419	576	1	48	DATE
fsr-3419	576	2	356	CARDINAL
fsr-3419	576	3	j. a.	PERSON
fsr-3419	576	4	d. n.	PERSON
fsr-3419	576	5	2018	DATE
fsr-3419	577	1	roth	PERSON
fsr-3419	578	1	the academy of financial services	ORG
fsr-3419	578	2	2018	DATE
fsr-3419	579	1	chicago	GPE
fsr-3419	579	2	il	ORG
fsr-3419	580	1	ssrn.com/sol3/papers.cfm?abstract_id=3374590	PERSON
fsr-3419	581	1	fidelity	ORG
fsr-3419	582	1	2014	DATE
fsr-3419	583	1	four	CARDINAL
fsr-3419	585	1	fidelity	ORG
fsr-3419	586	1	2015	CARDINAL
fsr-3419	589	1	g., & hulse	ORG
fsr-3419	589	2	david	PERSON
fsr-3419	589	3	2018	DATE
fsr-3419	591	1	31	CARDINAL
fsr-3419	591	2	36	CARDINAL
fsr-3419	592	1	huang	PERSON
fsr-3419	592	2	c.-c.	GPE
fsr-3419	592	3	b.	PERSON
fsr-3419	592	4	2015	CARDINAL
fsr-3419	593	1	ten	CARDINAL
fsr-3419	594	1	1	CARDINAL
fsr-3419	595	1	horan	PERSON
fsr-3419	595	2	s. m.	PERSON
fsr-3419	595	3	2006a	DATE
fsr-3419	597	1	62	CARDINAL
fsr-3419	597	2	77-87	DATE
fsr-3419	598	1	horan	PERSON
fsr-3419	598	2	s. m.	PERSON
fsr-3419	598	3	2006b	DATE
fsr-3419	600	1	journal of financial planning	ORG
fsr-3419	600	2	19	CARDINAL
fsr-3419	600	3	62	CARDINAL
fsr-3419	601	1	jaconetti	PERSON
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