id	sid	eid	entity	type
fsr-3652	1	1	1057-0810(91)90004-i	QUANTITY
fsr-3652	1	2	1(1):9-22	CARDINAL
fsr-3652	1	3	1991	DATE
fsr-3652	1	4	jai press inc	ORG
fsr-3652	1	5	1057-0810	DATE
fsr-3652	2	1	tom l. potts william	PERSON
fsr-3652	6	1	rei	ORG
fsr-3652	7	1	i. introduction	PERSON
fsr-3652	9	1	chen	PERSON
fsr-3652	9	2	1985	DATE
fsr-3652	9	3	1980	DATE
fsr-3652	9	4	tepper	ORG
fsr-3652	9	5	1981	DATE
fsr-3652	9	6	sharpe	PERSON
fsr-3652	9	7	1976	DATE
fsr-3652	17	1	tom l. potts* department	PERSON
fsr-3652	17	2	baylor university	ORG
fsr-3652	17	3	waco	GPE
fsr-3652	17	4	tx	ORG
fsr-3652	17	5	76798	DATE
fsr-3652	18	1	william reichenstein*	PERSON
fsr-3652	19	1	thomas r. powers	PERSON
fsr-3652	19	2	baylor university	ORG
fsr-3652	19	3	waco	GPE
fsr-3652	19	4	tx	ORG
fsr-3652	19	5	76798	PRODUCT
fsr-3652	20	1	10	CARDINAL
fsr-3652	20	2	l(1	ORG
fsr-3652	20	3	1991	DATE
fsr-3652	24	1	three	CARDINAL
fsr-3652	24	2	one	CARDINAL
fsr-3652	25	1	first	ORDINAL
fsr-3652	26	1	second	ORDINAL
fsr-3652	27	1	third	ORDINAL
fsr-3652	31	1	1986	DATE
fsr-3652	35	1	three	CARDINAL
fsr-3652	35	2	annual	DATE
fsr-3652	35	3	annual	DATE
fsr-3652	36	1	two	CARDINAL
fsr-3652	41	1	11	CARDINAL
fsr-3652	46	1	1988	DATE
fsr-3652	46	2	doyle	PERSON
fsr-3652	46	3	1984	DATE
fsr-3652	49	1	1	MONEY
fsr-3652	49	2	annual	DATE
fsr-3652	49	3	annually	DATE
fsr-3652	49	4	all years	DATE
fsr-3652	49	5	tw	ORG
fsr-3652	49	6	the year	DATE
fsr-3652	49	7	n-year	DATE
fsr-3652	49	8	january 1	DATE
fsr-3652	50	1	1	MONEY
fsr-3652	50	2	1 +	CARDINAL
fsr-3652	51	1	1)/r	CARDINAL
fsr-3652	51	2	1	CARDINAL
fsr-3652	51	3	1	CARDINAL
fsr-3652	52	1	annually	DATE
fsr-3652	53	1	1	CARDINAL
fsr-3652	53	2	1	CARDINAL
fsr-3652	54	1	1	CARDINAL
fsr-3652	55	1	annual	DATE
fsr-3652	55	2	annual	DATE
fsr-3652	55	3	1	CARDINAL
fsr-3652	57	1	first	ORDINAL
fsr-3652	57	2	1	CARDINAL
fsr-3652	58	1	annual	DATE
fsr-3652	58	2	each year	DATE
fsr-3652	58	3	1	CARDINAL
fsr-3652	58	4	12	CARDINAL
fsr-3652	58	5	l(1	ORG
fsr-3652	58	6	1991	DATE
fsr-3652	59	1	year 1	DATE
fsr-3652	59	2	annually	DATE
fsr-3652	61	1	annual	DATE
fsr-3652	62	1	1 + 2	DATE
fsr-3652	63	1	11	CARDINAL
fsr-3652	63	2	n years	DATE
fsr-3652	64	1	1	MONEY
fsr-3652	65	1	annual	DATE
fsr-3652	65	2	4	CARDINAL
fsr-3652	66	1	1	CARDINAL
fsr-3652	66	2	0	CARDINAL
fsr-3652	66	3	1	CARDINAL
fsr-3652	66	4	3	CARDINAL
fsr-3652	66	5	1	CARDINAL
fsr-3652	68	1	first	ORDINAL
fsr-3652	69	1	1	CARDINAL
fsr-3652	70	1	13	CARDINAL
fsr-3652	70	2	1	CARDINAL
fsr-3652	73	1	15	CARDINAL
fsr-3652	73	2	n=30	ORG
fsr-3652	73	3	0.087 0.00	QUANTITY
fsr-3652	73	4	0.100 0.00	QUANTITY
fsr-3652	74	1	0.0081	CARDINAL
fsr-3652	74	2	0.0191	MONEY
fsr-3652	74	3	0.129 0.38 0.6 0.0098	QUANTITY
fsr-3652	74	4	0.0227	MONEY
fsr-3652	74	5	0.150 0.81 0.5	MONEY
fsr-3652	74	6	zero	CARDINAL
fsr-3652	74	7	0.163	CARDINAL
fsr-3652	75	1	0.23	CARDINAL
fsr-3652	76	1	n-year	DATE
fsr-3652	76	2	annual	DATE
fsr-3652	78	1	annual	DATE
fsr-3652	78	2	the year	DATE
fsr-3652	78	3	prior year	DATE
fsr-3652	80	1	zero	CARDINAL
fsr-3652	80	2	6.3 percent	PERCENT
fsr-3652	80	3	0.67	CARDINAL
fsr-3652	80	4	1.0	CARDINAL
fsr-3652	80	5	1.2	CARDINAL
fsr-3652	80	6	zero	CARDINAL
fsr-3652	80	7	0.70	CARDINAL
fsr-3652	81	1	5	CARDINAL
fsr-3652	81	2	15	DATE
fsr-3652	81	3	30 years	DATE
fsr-3652	82	1	the years	DATE
fsr-3652	83	1	s-year old	DATE
fsr-3652	83	2	between ages 65 and 75	DATE
fsr-3652	83	3	15-year	DATE
fsr-3652	84	1	28 percent	PERCENT
fsr-3652	84	2	years	DATE
fsr-3652	85	1	23 percent	PERCENT
fsr-3652	85	2	prewithdrawal years	DATE
fsr-3652	86	1	zero	CARDINAL
fsr-3652	86	2	1.0	CARDINAL
fsr-3652	86	3	zero	CARDINAL
fsr-3652	88	1	14	CARDINAL
fsr-3652	88	2	l(1	ORG
fsr-3652	88	3	1991	DATE
fsr-3652	88	4	1	CARDINAL
fsr-3652	89	1	60 percent	PERCENT
fsr-3652	91	1	1	CARDINAL
fsr-3652	95	1	0	CARDINAL
fsr-3652	95	2	1	CARDINAL
fsr-3652	98	1	100 percent	PERCENT
fsr-3652	99	1	half	CARDINAL
fsr-3652	99	2	2	CARDINAL
fsr-3652	100	1	zero	CARDINAL
fsr-3652	100	2	half	CARDINAL
fsr-3652	100	3	2	CARDINAL
fsr-3652	100	4	70 percent	PERCENT
fsr-3652	100	5	annual	DATE
fsr-3652	101	1	zero	CARDINAL
fsr-3652	102	1	2	CARDINAL
fsr-3652	103	1	15	CARDINAL
fsr-3652	103	2	2	CARDINAL
fsr-3652	104	1	15	CARDINAL
fsr-3652	104	2	30	CARDINAL
fsr-3652	104	3	treasury	ORG
fsr-3652	104	4	zero	CARDINAL
fsr-3652	104	5	zero	CARDINAL
fsr-3652	104	6	0.087	CARDINAL
fsr-3652	104	7	1.0	CARDINAL
fsr-3652	104	8	1.0	CARDINAL
fsr-3652	104	9	1.0	CARDINAL
fsr-3652	104	10	0.020	CARDINAL
fsr-3652	104	11	1.0	CARDINAL
fsr-3652	104	12	0.163	CARDINAL
fsr-3652	104	13	1.0	CARDINAL
fsr-3652	104	14	0.100 0.00	QUANTITY
fsr-3652	104	15	0.008	CARDINAL
fsr-3652	104	16	0.0246	MONEY
fsr-3652	104	17	0.163 1	DATE
fsr-3652	104	18	0.7 0.0112	QUANTITY
fsr-3652	105	1	rp il	PERSON
fsr-3652	105	2	n-year	DATE
fsr-3652	105	3	annual	DATE
fsr-3652	107	1	annual	DATE
fsr-3652	107	2	the year	DATE
fsr-3652	107	3	prior year	DATE
fsr-3652	108	1	yaari	ORG
fsr-3652	108	2	1985	DATE
fsr-3652	108	3	roughly half	CARDINAL
fsr-3652	108	4	keogh	PERSON
fsr-3652	110	1	3	CARDINAL
fsr-3652	111	1	half	CARDINAL
fsr-3652	111	2	first	ORDINAL
fsr-3652	111	3	treasury	ORG
fsr-3652	113	1	half	CARDINAL
fsr-3652	113	2	0.3	CARDINAL
fsr-3652	113	3	1	CARDINAL
fsr-3652	113	4	first	ORDINAL
fsr-3652	116	1	16	CARDINAL
fsr-3652	116	2	l(1	ORG
fsr-3652	116	3	1991	DATE
fsr-3652	116	4	3	CARDINAL
fsr-3652	116	5	g-k	PERSON
fsr-3652	118	1	n=_5	CARDINAL
fsr-3652	118	2	15	CARDINAL
fsr-3652	118	3	zero	CARDINAL
fsr-3652	118	4	zero	CARDINAL
fsr-3652	118	5	0.087 1.00	CARDINAL
fsr-3652	118	6	0.100 1.00	CARDINAL
fsr-3652	119	1	0.0081	CARDINAL
fsr-3652	121	1	0.100 1.00	CARDINAL
fsr-3652	122	1	0.0081	CARDINAL
fsr-3652	122	2	0.129 0.38 0.3 0.0093 0.150 0.81 0.3	QUANTITY
fsr-3652	122	3	0.0198	MONEY
fsr-3652	123	1	n-year	DATE
fsr-3652	123	2	annual	DATE
fsr-3652	125	1	annual	DATE
fsr-3652	125	2	the year	DATE
fsr-3652	125	3	prior year	DATE
fsr-3652	126	1	4	CARDINAL
fsr-3652	126	2	4	CARDINAL
fsr-3652	127	1	five-year	DATE
fsr-3652	128	1	19 percent	PERCENT
fsr-3652	128	2	annual	DATE
fsr-3652	129	1	less than 19 percent	PERCENT
fsr-3652	129	2	annually	DATE
fsr-3652	131	1	4	CARDINAL
fsr-3652	131	2	0.5	CARDINAL
fsr-3652	132	1	0.5	CARDINAL
fsr-3652	135	1	17	CARDINAL
fsr-3652	135	2	4	CARDINAL
fsr-3652	135	3	zero	CARDINAL
fsr-3652	135	4	0.19	CARDINAL
fsr-3652	135	5	0.49 0.55	CARDINAL
fsr-3652	139	1	1	CARDINAL
fsr-3652	140	1	zero(or	GPE
fsr-3652	141	1	zero	CARDINAL
fsr-3652	141	2	0	CARDINAL
fsr-3652	142	1	1	CARDINAL
fsr-3652	142	2	annually	DATE
fsr-3652	144	1	0.2 0.4 0.6 0.6 1 6	QUANTITY
fsr-3652	144	2	+ ava	PERSON
fsr-3652	144	3	++ zero	CARDINAL
fsr-3652	144	4	1	CARDINAL
fsr-3652	146	1	0.28	CARDINAL
fsr-3652	146	2	0.23	CARDINAL
fsr-3652	146	3	30	CARDINAL
fsr-3652	147	1	18	CARDINAL
fsr-3652	147	2	l(1	ORG
fsr-3652	147	3	1991	DATE
fsr-3652	147	4	zero	CARDINAL
fsr-3652	151	1	6.3 percent	PERCENT
fsr-3652	151	2	treasury	ORG
fsr-3652	151	3	5 percent	PERCENT
fsr-3652	153	1	more than a	DATE
fsr-3652	153	2	5 percent	PERCENT
fsr-3652	154	1	10 percent	PERCENT
fsr-3652	156	1	1988	DATE
fsr-3652	156	2	yaari	GPE
fsr-3652	156	3	1985	DATE
fsr-3652	158	1	ferris	PERSON
fsr-3652	158	2	the tax reform act	LAW
fsr-3652	159	1	about half	CARDINAL
fsr-3652	159	2	60 percent	PERCENT
fsr-3652	160	1	yaari	ORG
fsr-3652	164	1	vi	PERSON
fsr-3652	166	1	19	CARDINAL
fsr-3652	166	2	5	CARDINAL
fsr-3652	167	1	li$ rce	PERSON
fsr-3652	167	2	treasury	ORG
fsr-3652	167	3	zero	CARDINAL
fsr-3652	168	1	0.087 0.00	QUANTITY
fsr-3652	168	2	0.100 0.00	QUANTITY
fsr-3652	168	3	0.129 0.38 0.6	MONEY
fsr-3652	169	1	0.0003	CARDINAL
fsr-3652	171	1	& &d	ORG
fsr-3652	171	2	n-year	DATE
fsr-3652	171	3	annual	DATE
fsr-3652	171	4	60 percent	PERCENT
fsr-3652	173	1	annual	DATE
fsr-3652	173	2	the year	DATE
fsr-3652	173	3	prior year	DATE
fsr-3652	176	1	5	CARDINAL
fsr-3652	176	2	1	CARDINAL
fsr-3652	176	3	60 percent	PERCENT
fsr-3652	178	1	first	ORDINAL
fsr-3652	179	1	second	ORDINAL
fsr-3652	179	2	5	CARDINAL
fsr-3652	180	1	third	ORDINAL
fsr-3652	181	1	2	CARDINAL
fsr-3652	182	1	1%year	CARDINAL
fsr-3652	182	2	zero	CARDINAL
fsr-3652	184	1	1 and 5	CARDINAL
fsr-3652	185	1	the tax reform act	LAW
fsr-3652	186	1	20	CARDINAL
fsr-3652	186	2	l(1	ORG
fsr-3652	186	3	1991	DATE
fsr-3652	186	4	1	CARDINAL
fsr-3652	186	5	0.2 0.4 0.6 0.8 1	QUANTITY
fsr-3652	186	6	+ zero	CARDINAL
fsr-3652	186	7	2	CARDINAL
fsr-3652	186	8	60 percent	PERCENT
fsr-3652	188	1	0.28	CARDINAL
fsr-3652	188	2	0.23	CARDINAL
fsr-3652	193	1	annual	DATE
fsr-3652	193	2	between about 20 and 50 percent	CARDINAL
fsr-3652	196	1	60 percent	PERCENT
fsr-3652	199	1	jbnsien fund	ORG
fsr-3652	199	2	21	CARDINAL
fsr-3652	201	1	one	CARDINAL
fsr-3652	201	2	10 percent	PERCENT
fsr-3652	202	1	second	ORDINAL
fsr-3652	204	1	1984	DATE
fsr-3652	205	1	chen	PERSON
fsr-3652	205	2	thibodeau	PERSON
fsr-3652	205	3	1984	DATE
fsr-3652	212	1	andrew h. chen	PERSON
fsr-3652	212	2	frank j. fabozzi	PERSON
fsr-3652	212	3	two	CARDINAL
fsr-3652	215	1	second	ORDINAL
fsr-3652	215	2	ifan investor	ORG
fsr-3652	215	3	congress	ORG
fsr-3652	219	1	only $3,~	MONEY
fsr-3652	219	2	each year	DATE
fsr-3652	220	1	6.3 percent	PERCENT
fsr-3652	220	2	the mid 1920s	DATE
fsr-3652	221	1	ibbotson	PERSON
fsr-3652	221	2	1982	DATE
fsr-3652	222	1	l(1	ORG
fsr-3652	222	2	1991	DATE
fsr-3652	222	3	22 5	DATE
fsr-3652	222	4	6	CARDINAL
fsr-3652	222	5	7	CARDINAL
fsr-3652	222	6	8. 9	DATE
fsr-3652	223	1	0	CARDINAL
fsr-3652	225	1	constantinides	ORG
fsr-3652	225	2	1984	DATE
fsr-3652	225	3	60 percent	PERCENT
fsr-3652	226	1	the tax reform act	LAW
fsr-3652	228	1	congress	ORG
fsr-3652	228	2	1978	DATE
fsr-3652	233	1	one	CARDINAL
fsr-3652	233	2	125,000	MONEY
fsr-3652	233	3	j.l.	GPE
fsr-3652	233	4	chen	PERSON
fsr-3652	234	1	1985	DATE
fsr-3652	235	1	40	CARDINAL
fsr-3652	235	2	943	CARDINAL
fsr-3652	236	1	1980	DATE
fsr-3652	237	1	3	CARDINAL
fsr-3652	237	2	21	CARDINAL
fsr-3652	238	1	w. b.	PERSON
fsr-3652	238	2	a. h. chen	PERSON
fsr-3652	238	3	t.g.	GPE
fsr-3652	238	4	thibodeau	PERSON
fsr-3652	238	5	1984	DATE
fsr-3652	239	1	areuea journal	ORG
fsr-3652	239	2	12	CARDINAL
fsr-3652	239	3	333	CARDINAL
fsr-3652	240	1	constantinides	ORG
fsr-3652	240	2	g.m.	PERSON
fsr-3652	240	3	1984	DATE
fsr-3652	241	1	january	DATE
fsr-3652	241	2	journal of financial economics	ORG
fsr-3652	241	3	18	CARDINAL
fsr-3652	241	4	65-89	CARDINAL
fsr-3652	242	1	doyle	ORG
fsr-3652	242	2	r.j.	PERSON
fsr-3652	242	3	1984	DATE
fsr-3652	243	1	financiuz	ORG
fsr-3652	243	2	7	CARDINAL
fsr-3652	243	3	417 427	CARDINAL
fsr-3652	244	1	ferris	PERSON
fsr-3652	244	2	k.	PERSON
fsr-3652	244	3	w. reichenstein	PERSON
fsr-3652	245	1	1988	DATE
fsr-3652	246	1	national tax journal	ORG
fsr-3652	246	2	41	CARDINAL
fsr-3652	246	3	131	CARDINAL
fsr-3652	247	1	fogler	PERSON
fsr-3652	247	2	h. r. 1984	PERSON
fsr-3652	248	1	20%	PERCENT
fsr-3652	248	2	10	CARDINAL
fsr-3652	248	3	6-13	CARDINAL
fsr-3652	249	1	ibbotson	ORG
fsr-3652	249	2	r.g.	GPE
fsr-3652	249	3	r.a.	PERSON
fsr-3652	250	1	1982	DATE
fsr-3652	252	1	ch~lottesville	PERSON
fsr-3652	252	2	va	GPE
fsr-3652	253	1	w	GPE
fsr-3652	253	2	1986	DATE
fsr-3652	254	1	treasury	ORG
fsr-3652	255	1	9	CARDINAL
fsr-3652	255	2	71-75	CARDINAL
fsr-3652	256	1	u.s. treasury	ORG
fsr-3652	257	1	1985	DATE
fsr-3652	258	1	congress	ORG
fsr-3652	258	2	1978	DATE
fsr-3652	259	1	washington	GPE
fsr-3652	259	2	dc	GPE
fsr-3652	259	3	u.s.	GPE
fsr-3652	259	4	september	DATE
fsr-3652	260	1	sharpe	PERSON
fsr-3652	260	2	1976	DATE
fsr-3652	261	1	journal of financial economics	ORG
fsr-3652	261	2	10	CARDINAL
fsr-3652	261	3	183	CARDINAL
fsr-3652	262	1	tepper	ORG
fsr-3652	262	2	i. 1981	PERSON
fsr-3652	263	1	36	CARDINAL
fsr-3652	264	1	yaari	PERSON
fsr-3652	264	2	f.j.	GPE
fsr-3652	265	1	1985	DATE
fsr-3652	266	1	keogh	PERSON
fsr-3652	266	2	journal of financial research	ORG
fsr-3652	266	3	8	CARDINAL
fsr-3652	266	4	203	CARDINAL