id	sid	eid	entity	type
fsr-3714	1	1	1057-0810(92)90007	DATE
fsr-3714	1	2	2(2	CARDINAL
fsr-3714	1	3	131	CARDINAL
fsr-3714	1	4	0 1993	DATE
fsr-3714	1	5	jai press inc	ORG
fsr-3714	1	6	1057-0810	DATE
fsr-3714	2	1	robert w. mcleod sharon	PERSON
fsr-3714	2	2	aaron phillips	PERSON
fsr-3714	4	1	i. intr~duc~~n	PERSON
fsr-3714	9	1	robert w. mcleod l	PERSON
fsr-3714	9	2	university of alabama	ORG
fsr-3714	9	3	tuscaloosa	GPE
fsr-3714	9	4	alabama	GPE
fsr-3714	9	5	35487	DATE
fsr-3714	9	6	sharon moody l department of accountancy	ORG
fsr-3714	9	7	george washington university	ORG
fsr-3714	9	8	washington	GPE
fsr-3714	9	9	dc	GPE
fsr-3714	9	10	20052	DATE
fsr-3714	9	11	aaron phillips l	PERSON
fsr-3714	9	12	kogod college of business	ORG
fsr-3714	9	13	washington	GPE
fsr-3714	9	14	dc	GPE
fsr-3714	9	15	20016	DATE
fsr-3714	10	1	132	CARDINAL
fsr-3714	10	2	2(2	CARDINAL
fsr-3714	10	3	1993	DATE
fsr-3714	19	1	1985b	DATE
fsr-3714	19	2	1031	DATE
fsr-3714	19	3	years	DATE
fsr-3714	31	1	133	CARDINAL
fsr-3714	32	1	one	CARDINAL
fsr-3714	32	2	2	CARDINAL
fsr-3714	33	1	the plan 2nd	DATE
fsr-3714	35	1	1974	DATE
fsr-3714	36	1	annual	DATE
fsr-3714	36	2	2nd	ORDINAL
fsr-3714	36	3	2s	CARDINAL
fsr-3714	36	4	2s	CARDINAL
fsr-3714	36	5	annual	DATE
fsr-3714	37	1	annual	DATE
fsr-3714	38	1	2nd	ORDINAL
fsr-3714	38	2	fasb	ORG
fsr-3714	38	3	36	MONEY
fsr-3714	38	4	1980	DATE
fsr-3714	38	5	2s 2	CARDINAL
fsr-3714	39	1	36	CARDINAL
fsr-3714	40	1	2	CARDINAL
fsr-3714	41	1	fasb	ORG
fsr-3714	41	2	87	MONEY
fsr-3714	41	3	1985	DATE
fsr-3714	41	4	2ppe2.r	CARDINAL
fsr-3714	42	1	2	CARDINAL
fsr-3714	43	1	87	DATE
fsr-3714	45	1	2s	CARDINAL
fsr-3714	45	2	1989	DATE
fsr-3714	46	1	134	CARDINAL
fsr-3714	46	2	2(2	CARDINAL
fsr-3714	46	3	1993	DATE
fsr-3714	48	1	sharpe	PERSON
fsr-3714	48	2	1976	DATE
fsr-3714	49	1	treynor	PERSON
fsr-3714	49	2	1977	DATE
fsr-3714	49	3	pbgc	GPE
fsr-3714	51	1	636	CARDINAL
fsr-3714	53	1	sharpe	PERSON
fsr-3714	53	2	1976	DATE
fsr-3714	54	1	1	CARDINAL
fsr-3714	54	2	2	CARDINAL
fsr-3714	54	3	3	CARDINAL
fsr-3714	55	1	1980	DATE
fsr-3714	55	2	tepper	ORG
fsr-3714	55	3	198 1	CARDINAL
fsr-3714	56	1	francis	PERSON
fsr-3714	56	2	reiter	PERSON
fsr-3714	56	3	1987	DATE
fsr-3714	57	1	malley	PERSON
fsr-3714	57	2	jayson	PERSON
fsr-3714	57	3	1986	DATE
fsr-3714	58	1	bulow	ORG
fsr-3714	58	2	1992	DATE
fsr-3714	59	1	ippolito	PERSON
fsr-3714	59	2	1985a	DATE
fsr-3714	60	1	friedman (	ORG
fsr-3714	60	2	1983	DATE
fsr-3714	64	1	lockhart	PERSON
fsr-3714	64	2	1992	DATE
fsr-3714	64	3	twa	ORG
fsr-3714	64	4	year end 1991	DATE
fsr-3714	64	5	$900 million	MONEY
fsr-3714	65	1	135	CARDINAL
fsr-3714	65	2	pbgc	GPE
fsr-3714	65	3	pbgc	GPE
fsr-3714	66	1	pbgc	GPE
fsr-3714	66	2	james lockhart	PERSON
fsr-3714	66	3	approximately half	CARDINAL
fsr-3714	75	1	copeland	GPE
fsr-3714	75	2	weston	GPE
fsr-3714	75	3	1988	DATE
fsr-3714	75	4	1	CARDINAL
fsr-3714	77	1	i. end-of-period	PERSON
fsr-3714	78	1	136	CARDINAL
fsr-3714	78	2	2(2	CARDINAL
fsr-3714	78	3	1993	DATE
fsr-3714	78	4	2	CARDINAL
fsr-3714	81	1	1	CARDINAL
fsr-3714	83	1	2	CARDINAL
fsr-3714	84	1	1	CARDINAL
fsr-3714	85	1	3	CARDINAL
fsr-3714	87	1	2 1	DATE
fsr-3714	93	1	pbgc	GPE
fsr-3714	93	2	137	CARDINAL
fsr-3714	93	3	3	CARDINAL
fsr-3714	93	4	pbgc	GPE
fsr-3714	94	1	copeland	ORG
fsr-3714	94	2	weston	GPE
fsr-3714	94	3	1988	DATE
fsr-3714	95	1	pbgc	GPE
fsr-3714	97	1	treynor	PERSON
fsr-3714	97	2	1977	DATE
fsr-3714	99	1	636	CARDINAL
fsr-3714	100	1	bodie	PERSON
fsr-3714	100	2	1992	DATE
fsr-3714	100	3	pbgc	GPE
fsr-3714	101	1	1980	DATE
fsr-3714	101	2	tepper	ORG
fsr-3714	101	3	1981	DATE
fsr-3714	102	1	treynor	GPE
fsr-3714	102	2	bodie	GPE
fsr-3714	102	3	1992	DATE
fsr-3714	102	4	tepper	PERSON
fsr-3714	103	1	treynor	PERSON
fsr-3714	103	2	bodie	ORG
fsr-3714	103	3	conclu sions	ORG
fsr-3714	103	4	tepper	PERSON
fsr-3714	104	1	bodie	GPE
fsr-3714	105	1	1987	DATE
fsr-3714	106	1	pbgc	GPE
fsr-3714	106	2	bodie	GPE
fsr-3714	107	1	two	CARDINAL
fsr-3714	108	1	138	CARDINAL
fsr-3714	108	2	2(2	CARDINAL
fsr-3714	108	3	1993	DATE
fsr-3714	108	4	bodie	GPE
fsr-3714	110	1	alderson	ORG
fsr-3714	110	2	1990	DATE
fsr-3714	110	3	1987	DATE
fsr-3714	114	1	the 1987 to 1990	DATE
fsr-3714	114	2	miller	ORG
fsr-3714	114	3	1991	DATE
fsr-3714	114	4	1990	DATE
fsr-3714	114	5	$13 billion	MONEY
fsr-3714	117	1	man3	PERSON
fsr-3714	117	2	plan4	PERSON
fsr-3714	119	1	weyerhaeuser	ORG
fsr-3714	119	2	one	CARDINAL
fsr-3714	119	3	only $34.9 million	MONEY
fsr-3714	119	4	$2.52 billion	MONEY
fsr-3714	119	5	a three year period approximately	DATE
fsr-3714	119	6	0.5%	PERCENT
fsr-3714	121	1	ea	CARDINAL
fsr-3714	121	2	annual	DATE
fsr-3714	122	1	ea	CARDINAL
fsr-3714	122	2	139	CARDINAL
fsr-3714	122	3	irs	ORG
fsr-3714	123	1	annual	DATE
fsr-3714	123	2	ea	CARDINAL
fsr-3714	126	1	1	CARDINAL
fsr-3714	127	1	a given year	DATE
fsr-3714	127	2	that year	DATE
fsr-3714	127	3	2	CARDINAL
fsr-3714	128	1	15 years	DATE
fsr-3714	128	2	3	CARDINAL
fsr-3714	128	3	30 years	DATE
fsr-3714	128	4	40 years	DATE
fsr-3714	128	5	the internal revenue service	ORG
fsr-3714	129	1	ten years	DATE
fsr-3714	130	1	irs	ORG
fsr-3714	130	2	annual	DATE
fsr-3714	131	1	ea	CARDINAL
fsr-3714	131	2	annual	DATE
fsr-3714	135	1	weston	GPE
fsr-3714	135	2	1988	DATE
fsr-3714	135	3	1	CARDINAL
fsr-3714	136	1	1	CARDINAL
fsr-3714	137	1	2	CARDINAL
fsr-3714	138	1	140	CARDINAL
fsr-3714	138	2	2(2	CARDINAL
fsr-3714	138	3	1993	DATE
fsr-3714	138	4	2	CARDINAL
fsr-3714	144	1	2	CARDINAL
fsr-3714	145	1	1	CARDINAL
fsr-3714	154	1	bodie et al	ORG
fsr-3714	155	1	1987	DATE
fsr-3714	156	1	bodie et al	ORG
fsr-3714	157	1	1987	DATE
fsr-3714	158	1	francis	PERSON
fsr-3714	158	2	reiter	PERSON
fsr-3714	158	3	1987	DATE
fsr-3714	158	4	1987	DATE
fsr-3714	161	1	merck	ORG
fsr-3714	161	2	1983	DATE
fsr-3714	161	3	141	CARDINAL
fsr-3714	163	1	8%	PERCENT
fsr-3714	163	2	1990	DATE
fsr-3714	163	3	7.75%	PERCENT
fsr-3714	163	4	1991	DATE
fsr-3714	163	5	bell atlantic’s	ORG
fsr-3714	163	6	$385 million	MONEY
fsr-3714	163	7	32 percent	PERCENT
fsr-3714	163	8	$1.598 billion	MONEY
fsr-3714	164	1	1991a	DATE
fsr-3714	164	2	9.65%	PERCENT
fsr-3714	164	3	1990	DATE
fsr-3714	164	4	8.5%	PERCENT
fsr-3714	164	5	1991	DATE
fsr-3714	164	6	chrysler	ORG
fsr-3714	164	7	$770 million to $4.39 billion	MONEY
fsr-3714	164	8	21 percent	PERCENT
fsr-3714	165	1	1991b	DATE
fsr-3714	165	2	10%	PERCENT
fsr-3714	165	3	1990	DATE
fsr-3714	165	4	9.3%	PERCENT
fsr-3714	165	5	the end of 1991	DATE
fsr-3714	165	6	gm	ORG
fsr-3714	165	7	$8.6 billion	MONEY
fsr-3714	166	1	pbgc	GPE
fsr-3714	166	2	gm	ORG
fsr-3714	166	3	$11.8 billion	MONEY
fsr-3714	166	4	the end of 1991	DATE
fsr-3714	167	1	barrett	PERSON
fsr-3714	167	2	1989	DATE
fsr-3714	168	1	d’arcy	PERSON
fsr-3714	168	2	chen	PERSON
fsr-3714	168	3	1988	DATE
fsr-3714	170	1	1989	DATE
fsr-3714	172	1	1992	DATE
fsr-3714	173	1	fasb	ORG
fsr-3714	174	1	87	CARDINAL
fsr-3714	178	1	each year	DATE
fsr-3714	179	1	one year	DATE
fsr-3714	181	1	142	CARDINAL
fsr-3714	181	2	2(2	CARDINAL
fsr-3714	181	3	1993	DATE
fsr-3714	187	1	two	CARDINAL
fsr-3714	188	1	first	ORDINAL
fsr-3714	188	2	reiger	PERSON
fsr-3714	188	3	1993	DATE
fsr-3714	191	1	3	CARDINAL
fsr-3714	192	1	second	ORDINAL
fsr-3714	193	1	pbgc	GPE
fsr-3714	194	1	pbgc	GPE
fsr-3714	195	1	91	CARDINAL
fsr-3714	195	2	1	CARDINAL
fsr-3714	195	3	1	CARDINAL
fsr-3714	195	4	2) year 1986	DATE
fsr-3714	195	5	43 12 84	PERCENT
fsr-3714	195	6	249	CARDINAL
fsr-3714	195	7	4,284.3	MONEY
fsr-3714	195	8	1987	DATE
fsr-3714	195	9	70	CARDINAL
fsr-3714	195	10	276	CARDINAL
fsr-3714	195	11	1,954.9 1988	DATE
fsr-3714	196	1	262	CARDINAL
fsr-3714	196	2	2,206.2	TIME
fsr-3714	196	3	13 23 97	PERCENT
fsr-3714	196	4	172	CARDINAL
fsr-3714	196	5	161,220	CARDINAL
fsr-3714	196	6	843.5	CARDINAL
fsr-3714	196	7	1990	DATE
fsr-3714	196	8	6 17	CARDINAL
fsr-3714	196	9	304.2	CARDINAL
fsr-3714	196	10	119	CARDINAL
fsr-3714	196	11	1032 986,459 $9,593.1	MONEY
fsr-3714	196	12	1	CARDINAL
fsr-3714	196	13	pbgc	GPE
fsr-3714	198	1	2	CARDINAL
fsr-3714	198	2	millions	CARDINAL
fsr-3714	198	3	pbgc	GPE
fsr-3714	198	4	february 7, 1991	DATE
fsr-3714	199	1	143	CARDINAL
fsr-3714	200	1	1992	DATE
fsr-3714	200	2	170	CARDINAL
fsr-3714	200	3	1975 to 1990	DATE
fsr-3714	200	4	forty percent	PERCENT
fsr-3714	200	5	1989	DATE
fsr-3714	200	6	1990	DATE
fsr-3714	201	1	only four	CARDINAL
fsr-3714	202	1	more than 300	CARDINAL
fsr-3714	204	1	pbgc	GPE
fsr-3714	204	2	june, 1992	DATE
fsr-3714	204	3	45 days	DATE
fsr-3714	205	1	pbgc	GPE
fsr-3714	207	1	1987	DATE
fsr-3714	208	1	one	CARDINAL
fsr-3714	209	1	1	CARDINAL
fsr-3714	209	2	the period 1986 to 1990	DATE
fsr-3714	209	3	1032	DATE
fsr-3714	209	4	only 215	CARDINAL
fsr-3714	209	5	20.8%	PERCENT
fsr-3714	210	1	246	CARDINAL
fsr-3714	210	2	23.8%	PERCENT
fsr-3714	210	3	452	CARDINAL
fsr-3714	210	4	43.8%	PERCENT
fsr-3714	211	1	over $9.5 billion	MONEY
fsr-3714	211	2	over 986,000	CARDINAL
fsr-3714	212	1	mittelstaedt	PERSON
fsr-3714	212	2	reiger	PERSON
fsr-3714	212	3	1993	DATE
fsr-3714	213	1	1	CARDINAL
fsr-3714	213	2	lockhart	PERSON
fsr-3714	213	3	1990	DATE
fsr-3714	213	4	the 1980s	DATE
fsr-3714	213	5	80 percent	PERCENT
fsr-3714	213	6	under 70 percent	PERCENT
fsr-3714	215	1	the internal reve nue	ORG
fsr-3714	215	2	irs	ORG
fsr-3714	218	1	144	CARDINAL
fsr-3714	218	2	2(2	CARDINAL
fsr-3714	218	3	1993	DATE
fsr-3714	219	1	almost 60%	PERCENT
fsr-3714	219	2	maher	PERSON
fsr-3714	219	3	1991	DATE
fsr-3714	220	1	the tax reform act of	LAW
fsr-3714	220	2	1986	DATE
fsr-3714	220	3	irs	ORG
fsr-3714	220	4	1991	DATE
fsr-3714	226	1	three	CARDINAL
fsr-3714	227	1	first	ORDINAL
fsr-3714	227	2	congress	ORG
fsr-3714	230	1	second	ORDINAL
fsr-3714	235	1	1992b	CARDINAL
fsr-3714	235	2	gm	ORG
fsr-3714	235	3	1992	DATE
fsr-3714	235	4	$500 million	MONEY
fsr-3714	235	5	145	CARDINAL
fsr-3714	236	1	gm	ORG
fsr-3714	236	2	1987	DATE
fsr-3714	237	1	1987	DATE
fsr-3714	237	2	$1.04 billion	MONEY
fsr-3714	238	1	1992	DATE
fsr-3714	238	2	pbgc	GPE
fsr-3714	238	3	$26 million	MONEY
fsr-3714	238	4	wheeling-pittsburgh steel	ORG
fsr-3714	241	1	albert	PERSON
fsr-3714	241	2	schelberg	PERSON
fsr-3714	241	3	1992	DATE
fsr-3714	243	1	seven	CARDINAL
fsr-3714	251	1	clark (1991b	ORG
fsr-3714	252	1	massa chusetts	PERSON
fsr-3714	252	2	less than 20 percent	PERCENT
fsr-3714	255	1	199 1	CARDINAL
fsr-3714	255	2	1990-1992	DATE
fsr-3714	256	1	146	CARDINAL
fsr-3714	256	2	2(2	CARDINAL
fsr-3714	256	3	1993	DATE
fsr-3714	258	1	1991	DATE
fsr-3714	258	2	new york city	GPE
fsr-3714	258	3	mta	ORG
fsr-3714	259	1	mta	ORG
fsr-3714	259	2	8.25% to 9%	PERCENT
fsr-3714	259	3	$40 million	MONEY
fsr-3714	260	1	new york	GPE
fsr-3714	261	1	twelve	CARDINAL
fsr-3714	261	2	louisiana	GPE
fsr-3714	261	3	1991	DATE
fsr-3714	261	4	8.3%	PERCENT
fsr-3714	261	5	7.5%	PERCENT
fsr-3714	261	6	$24 million	MONEY
fsr-3714	261	7	california	GPE
fsr-3714	261	8	1991	DATE
fsr-3714	261	9	9.5%	PERCENT
fsr-3714	261	10	8.5%	PERCENT
fsr-3714	261	11	$300 million	MONEY
fsr-3714	263	1	1992c	DATE
fsr-3714	263	2	arizona	GPE
fsr-3714	263	3	1989	DATE
fsr-3714	263	4	2 percent	PERCENT
fsr-3714	263	5	4.7%	PERCENT
fsr-3714	264	1	minnesota	GPE
fsr-3714	264	2	4.5%	PERCENT
fsr-3714	264	3	4.3%	PERCENT
fsr-3714	265	1	future years	DATE
fsr-3714	267	1	one	CARDINAL
fsr-3714	268	1	colorado	GPE
fsr-3714	268	2	oklahoma	GPE
fsr-3714	270	1	1991	DATE
fsr-3714	270	2	three	CARDINAL
fsr-3714	270	3	the 1980s	DATE
fsr-3714	271	1	the 1980s	DATE
fsr-3714	273	1	gasb	ORG
fsr-3714	273	2	5	CARDINAL
fsr-3714	276	1	147	CARDINAL
fsr-3714	276	2	457	CARDINAL
fsr-3714	285	1	one	CARDINAL
fsr-3714	289	1	schultz (1992a	ORG
fsr-3714	289	2	three-fourths	CARDINAL
fsr-3714	294	1	148	CARDINAL
fsr-3714	294	2	2(2	CARDINAL
fsr-3714	294	3	1993	DATE
fsr-3714	303	1	the department of labor	ORG
fsr-3714	303	2	section 404(c	LAW
fsr-3714	304	1	1992	DATE
fsr-3714	304	2	section 404(c	LAW
fsr-3714	305	1	1	CARDINAL
fsr-3714	306	1	2	CARDINAL
fsr-3714	307	1	3	CARDINAL
fsr-3714	308	1	4	CARDINAL
fsr-3714	309	1	at least three	CARDINAL
fsr-3714	310	1	section 404(c	LAW
fsr-3714	311	1	section 404(c	LAW
fsr-3714	312	1	149	CARDINAL
fsr-3714	314	1	28 percent	PERCENT
fsr-3714	316	1	gic	ORG
fsr-3714	318	1	todd	PERSON
fsr-3714	318	2	wallace	PERSON
fsr-3714	318	3	1992	DATE
fsr-3714	318	4	only 17	CARDINAL
fsr-3714	318	5	two	CARDINAL
fsr-3714	319	1	14	CARDINAL
fsr-3714	319	2	guaran	LOC
fsr-3714	320	1	puerto rico	GPE
fsr-3714	320	2	17	CARDINAL
fsr-3714	322	1	inreducingpensionrisk erda	ORG
fsr-3714	322	2	congress	ORG
fsr-3714	322	3	1974	DATE
fsr-3714	322	4	ea	CARDINAL
fsr-3714	322	5	ea	CARDINAL
fsr-3714	325	1	the tax reform act of	LAW
fsr-3714	325	2	1986	DATE
fsr-3714	325	3	one	CARDINAL
fsr-3714	325	4	1	CARDINAL
fsr-3714	325	5	five years	DATE
fsr-3714	326	1	2	CARDINAL
fsr-3714	326	2	20%	PERCENT
fsr-3714	326	3	3 years	DATE
fsr-3714	326	4	20%	PERCENT
fsr-3714	326	5	seven years	DATE
fsr-3714	327	1	150	CARDINAL
fsr-3714	327	2	2(2	CARDINAL
fsr-3714	327	3	1993	DATE
fsr-3714	329	1	irs	ORG
fsr-3714	329	2	the age of 25	DATE
fsr-3714	329	3	less than one year	DATE
fsr-3714	329	4	less than 5 years	DATE
fsr-3714	330	1	hours	TIME
fsr-3714	330	2	the plan year	DATE
fsr-3714	330	3	1000 or 2000 hours	TIME
fsr-3714	333	1	the year	DATE
fsr-3714	333	2	hours	TIME
fsr-3714	334	1	pbgc	GPE
fsr-3714	335	1	pbgc	GPE
fsr-3714	335	2	the u.s. department of labor	ORG
fsr-3714	336	1	annual	DATE
fsr-3714	337	1	pbgc	GPE
fsr-3714	337	2	19	MONEY
fsr-3714	337	3	9	MONEY
fsr-3714	337	4	1,000	MONEY
fsr-3714	337	5	53	MONEY
fsr-3714	339	1	pbgc	GPE
fsr-3714	340	1	pbgc	GPE
fsr-3714	341	1	pbgc	GPE
fsr-3714	341	2	only $1	MONEY
fsr-3714	341	3	first	ORDINAL
fsr-3714	342	1	lockhart	PERSON
fsr-3714	342	2	1992	DATE
fsr-3714	342	3	pbgc	GPE
fsr-3714	342	4	1650	CARDINAL
fsr-3714	342	5	pbgc	GPE
fsr-3714	344	1	pbgc	GPE
fsr-3714	346	1	pbgc	GPE
fsr-3714	348	1	pbgc	GPE
fsr-3714	349	1	monthly	DATE
fsr-3714	349	2	annually	DATE
fsr-3714	351	1	151	CARDINAL
fsr-3714	352	1	ltv	ORG
fsr-3714	353	1	lockhart	PERSON
fsr-3714	353	2	1991	DATE
fsr-3714	353	3	$40 billion	MONEY
fsr-3714	353	4	$13 billion	MONEY
fsr-3714	353	5	pbgc	GPE
fsr-3714	354	1	75%	PERCENT
fsr-3714	354	2	the previous period	DATE
fsr-3714	355	1	1992	DATE
fsr-3714	355	2	approximately $43 billion	MONEY
fsr-3714	355	3	1992	DATE
fsr-3714	356	1	50	CARDINAL
fsr-3714	356	2	the end of 1991	DATE
fsr-3714	356	3	1	CARDINAL
fsr-3714	357	1	1	CARDINAL
fsr-3714	357	2	fifty	CARDINAL
fsr-3714	357	3	$29.4 billion	MONEY
fsr-3714	357	4	71%	PERCENT
fsr-3714	358	1	$24.2 billion	MONEY
fsr-3714	359	1	pbgc	GPE
fsr-3714	359	2	1992	DATE
fsr-3714	361	1	50	CARDINAL
fsr-3714	361	2	1	CARDINAL
fsr-3714	361	3	decades	DATE
fsr-3714	364	1	one	CARDINAL
fsr-3714	365	1	pbgc	GPE
fsr-3714	367	1	pbgc	GPE
fsr-3714	367	2	the u.s. supreme court	ORG
fsr-3714	368	1	the supreme court	ORG
fsr-3714	369	1	pbgc	GPE
fsr-3714	370	1	pbgc	GPE
fsr-3714	372	1	lockhart	PERSON
fsr-3714	372	2	1992	DATE
fsr-3714	372	3	pan am	PERSON
fsr-3714	372	4	pbgc	GPE
fsr-3714	372	5	$600 million	MONEY
fsr-3714	372	6	only $10 million	MONEY
fsr-3714	373	1	chemoff	ORG
fsr-3714	373	2	1992a	ORDINAL
fsr-3714	373	3	152	CARDINAL
fsr-3714	373	4	2(2	CARDINAL
fsr-3714	373	5	1993	DATE
fsr-3714	373	6	1	CARDINAL
fsr-3714	373	7	50	CARDINAL
fsr-3714	374	1	$ 10 $ 90 $	MONEY
fsr-3714	374	2	80(11%	PERCENT
fsr-3714	374	3	85	MONEY
fsr-3714	374	4	75 (12%	PERCENT
fsr-3714	374	5	ltv corp.	ORG
fsr-3714	374	6	uniroyal goodrich tire co. keystone	ORG
fsr-3714	374	7	consolidated ind.	ORG
fsr-3714	375	1	new valley corp	ORG
fsr-3714	375	2	loews corp	ORG
fsr-3714	375	3	sharon steel corp.	ORG
fsr-3714	375	4	carter hawley hale chrysler corp	ORG
fsr-3714	375	5	american national	ORG
fsr-3714	375	6	borg-warner	ORG
fsr-3714	375	7	bridgestone-firestone	ORG
fsr-3714	375	8	rockwell international anchor glass co.	ORG
fsr-3714	375	9	airlines occidental petroleum corp	ORG
fsr-3714	375	10	acf industries budd co. cyclops industries inc.	ORG
fsr-3714	375	11	tenneco inc	ORG
fsr-3714	375	12	bethlehem steel corp.	ORG
fsr-3714	375	13	foxboro co.	ORG
fsr-3714	375	14	crown cork & seal co. inc	ORG
fsr-3714	375	15	varity alleghenyludium goodrich	PERSON
fsr-3714	375	16	b.f.	GPE
fsr-3714	376	1	navistar international james river corp	ORG
fsr-3714	376	2	maxxam inc.	ORG
fsr-3714	376	3	clark eouinment	PERSON
fsr-3714	376	4	reynolds m&b occre & co.	ORG
fsr-3714	376	5	rohr inc	ORG
fsr-3714	376	6	honeywell inc	ORG
fsr-3714	376	7	sx corp	ORG
fsr-3714	377	1	rjr nabisco holdings corp.	ORG
fsr-3714	377	2	goodyear tire & rubber co.	ORG
fsr-3714	377	3	burlington northern pacificorp national steel corp	ORG
fsr-3714	377	4	westinghouse electric armco steel l.p	ORG
fsr-3714	377	5	kimberly-clark corp	ORG
fsr-3714	377	6	425 3	CARDINAL
fsr-3714	377	7	85	CARDINAL
fsr-3714	377	8	331	CARDINAL
fsr-3714	378	1	4,855	CARDINAL
fsr-3714	378	2	516 121	CARDINAL
fsr-3714	378	3	592	CARDINAL
fsr-3714	378	4	115	CARDINAL
fsr-3714	378	5	333 275	CARDINAL
fsr-3714	378	6	191	CARDINAL
fsr-3714	378	7	3,492	CARDINAL
fsr-3714	378	8	230	CARDINAL
fsr-3714	378	9	129	CARDINAL
fsr-3714	378	10	528	CARDINAL
fsr-3714	378	11	243	CARDINAL
fsr-3714	378	12	2,050	CARDINAL
fsr-3714	378	13	617 38,903	CARDINAL
fsr-3714	378	14	357	CARDINAL
fsr-3714	378	15	326 367 815 727	QUANTITY
fsr-3714	378	16	1,146	CARDINAL
fsr-3714	378	17	43	CARDINAL
fsr-3714	378	18	482	CARDINAL
fsr-3714	378	19	672	CARDINAL
fsr-3714	378	20	3,415	CARDINAL
fsr-3714	378	21	277	CARDINAL
fsr-3714	378	22	243	CARDINAL
fsr-3714	378	23	187	CARDINAL
fsr-3714	378	24	345	CARDINAL
fsr-3714	379	1	73	CARDINAL
fsr-3714	379	2	41	CARDINAL
fsr-3714	379	3	554	CARDINAL
fsr-3714	379	4	41	CARDINAL
fsr-3714	379	5	120	CARDINAL
fsr-3714	379	6	42	CARDINAL
fsr-3714	379	7	381	CARDINAL
fsr-3714	379	8	46	CARDINAL
fsr-3714	379	9	147	CARDINAL
fsr-3714	379	10	47	CARDINAL
fsr-3714	379	11	121	CARDINAL
fsr-3714	379	12	50) 63	CARDINAL
fsr-3714	379	13	53	CARDINAL
fsr-3714	379	14	70	DATE
fsr-3714	379	15	54	CARDINAL
fsr-3714	379	16	4,019	CARDINAL
fsr-3714	379	17	55	CARDINAL
fsr-3714	379	18	4	CARDINAL
fsr-3714	380	1	241	CARDINAL
fsr-3714	380	2	56	CARDINAL
fsr-3714	380	3	360	CARDINAL
fsr-3714	380	4	55	CARDINAL
fsr-3714	380	5	122	CARDINAL
fsr-3714	380	6	57	CARDINAL
fsr-3714	380	7	103	CARDINAL
fsr-3714	380	8	65	CARDINAL
fsr-3714	380	9	1,854	CARDINAL
fsr-3714	380	10	65	CARDINAL
fsr-3714	380	11	116	CARDINAL
fsr-3714	380	12	67	CARDINAL
fsr-3714	380	13	60	CARDINAL
fsr-3714	380	14	68	CARDINAL
fsr-3714	380	15	113	CARDINAL
fsr-3714	380	16	73	CARDINAL
fsr-3714	380	17	171	CARDINAL
fsr-3714	380	18	74	CARDINAL
fsr-3714	380	19	709	CARDINAL
fsr-3714	380	20	74	CARDINAL
fsr-3714	380	21	68	DATE
fsr-3714	380	22	76	CARDINAL
fsr-3714	380	23	193	CARDINAL
fsr-3714	380	24	76	CARDINAL
fsr-3714	380	25	11,827	CARDINAL
fsr-3714	380	26	77	CARDINAL
fsr-3714	380	27	71	CARDINAL
fsr-3714	380	28	77	CARDINAL
fsr-3714	380	29	102	CARDINAL
fsr-3714	380	30	78	CARDINAL
fsr-3714	380	31	58	DATE
fsr-3714	380	32	77	CARDINAL
fsr-3714	380	33	149	CARDINAL
fsr-3714	380	34	78	CARDINAL
fsr-3714	380	35	4;y	CARDINAL
fsr-3714	380	36	{ii	PERSON
fsr-3714	380	37	90	CARDINAL
fsr-3714	380	38	80	CARDINAL
fsr-3714	380	39	193	CARDINAL
fsr-3714	380	40	81	CARDINAL
fsr-3714	380	41	169	CARDINAL
fsr-3714	380	42	81	CARDINAL
fsr-3714	380	43	2	CARDINAL
fsr-3714	380	44	100	CARDINAL
fsr-3714	380	45	83	CARDINAL
fsr-3714	380	46	90	CARDINAL
fsr-3714	380	47	84	CARDINAL
fsr-3714	380	48	724	CARDINAL
fsr-3714	380	49	86	CARDINAL
fsr-3714	380	50	195	CARDINAL
fsr-3714	380	51	78	CARDINAL
fsr-3714	380	52	73	CARDINAL
fsr-3714	380	53	91	CARDINAL
fsr-3714	380	54	3,244	CARDINAL
fsr-3714	381	1	677	CARDINAL
fsr-3714	381	2	263	CARDINAL
fsr-3714	381	3	231	CARDINAL
fsr-3714	381	4	8,430	CARDINAL
fsr-3714	381	5	206	CARDINAL
fsr-3714	381	6	519 741 267 721 936 177	QUANTITY
fsr-3714	381	7	494 403	CARDINAL
fsr-3714	381	8	5,079	CARDINAL
fsr-3714	381	9	687	CARDINAL
fsr-3714	381	10	315	CARDINAL
fsr-3714	381	11	737 838 2,819	MONEY
fsr-3714	381	12	13	CARDINAL
fsr-3714	381	13	67	CARDINAL
fsr-3714	381	14	346	CARDINAL
fsr-3714	381	15	49	CARDINAL
fsr-3714	381	16	2	CARDINAL
fsr-3714	381	17	3s	CARDINAL
fsr-3714	381	18	85	CARDINAL
fsr-3714	381	19	59	CARDINAL
fsr-3714	381	20	213	CARDINAL
fsr-3714	381	21	59	CARDINAL
fsr-3714	381	22	304	CARDINAL
fsr-3714	381	23	59	CARDINAL
fsr-3714	381	24	108	CARDINAL
fsr-3714	381	25	60	CARDINAL
fsr-3714	381	26	287	CARDINAL
fsr-3714	381	27	60	CARDINAL
fsr-3714	381	28	344	CARDINAL
fsr-3714	381	29	63	CARDINAL
fsr-3714	381	30	62	CARDINAL
fsr-3714	381	31	66	CARDINAL
fsr-3714	381	32	162	CARDINAL
fsr-3714	381	33	67	CARDINAL
fsr-3714	381	34	128	CARDINAL
fsr-3714	381	35	68	CARDINAL
fsr-3714	381	36	88	CARDINAL
fsr-3714	381	37	68	CARDINAL
fsr-3714	381	38	1,587	CARDINAL
fsr-3714	381	39	69	CARDINAL
fsr-3714	381	40	98	CARDINAL
fsr-3714	381	41	70	CARDINAL
fsr-3714	381	42	51	DATE
fsr-3714	381	43	72	DATE
fsr-3714	381	44	92	CARDINAL
fsr-3714	381	45	138	CARDINAL
fsr-3714	381	46	78	CARDINAL
fsr-3714	381	47	5z	CARDINAL
fsr-3714	381	48	152	CARDINAL
fsr-3714	381	49	80	CARDINAL
fsr-3714	381	50	9,291	CARDINAL
fsr-3714	381	51	81	CARDINAL
fsr-3714	381	52	55	DATE
fsr-3714	381	53	81	CARDINAL
fsr-3714	381	54	115	CARDINAL
fsr-3714	381	55	83	CARDINAL
fsr-3714	381	56	2	CARDINAL
fsr-3714	382	1	67	CARDINAL
fsr-3714	382	2	85	CARDINAL
fsr-3714	382	3	143	CARDINAL
fsr-3714	382	4	85	CARDINAL
fsr-3714	382	5	125	CARDINAL
fsr-3714	382	6	85	CARDINAL
fsr-3714	382	7	186	CARDINAL
fsr-3714	382	8	86	CARDINAL
fsr-3714	382	9	66	CARDINAL
fsr-3714	382	10	87	CARDINAL
fsr-3714	382	11	71	DATE
fsr-3714	382	12	87	CARDINAL
fsr-3714	382	13	62	DATE
fsr-3714	382	14	89	CARDINAL
fsr-3714	382	15	474	CARDINAL
fsr-3714	382	16	90	CARDINAL
fsr-3714	382	17	millions) $70,375 $99,795 $29,420	MONEY
fsr-3714	382	18	7 1%	PERCENT
fsr-3714	382	19	$94,615 $	MONEY
fsr-3714	382	20	24,239	MONEY
fsr-3714	382	21	74%	PERCENT
fsr-3714	382	22	153	CARDINAL
fsr-3714	382	23	$43 billion	MONEY
fsr-3714	382	24	annual	DATE
fsr-3714	382	25	only $2.5 billion	MONEY
fsr-3714	382	26	1991	DATE
fsr-3714	383	1	pbgc	GPE
fsr-3714	384	1	ltv	ORG
fsr-3714	384	2	pbgc	GPE
fsr-3714	385	1	pbgc	GPE
fsr-3714	386	1	pbgc	GPE
fsr-3714	387	1	1987	DATE
fsr-3714	387	2	pbgc	GPE
fsr-3714	388	1	1992	DATE
fsr-3714	388	2	10 to 15%	PERCENT
fsr-3714	389	1	lockhart	PERSON
fsr-3714	389	2	1992	DATE
fsr-3714	389	3	approximately 86%	PERCENT
fsr-3714	389	4	pbgc	GPE
fsr-3714	390	1	vi	PERSON
fsr-3714	392	1	pbgc	GPE
fsr-3714	397	1	pbgc	GPE
fsr-3714	402	1	pbgc	GPE
fsr-3714	403	1	section 404(c	LAW
fsr-3714	405	1	first	ORDINAL
fsr-3714	405	2	one	CARDINAL
fsr-3714	405	3	154	CARDINAL
fsr-3714	405	4	2(2	CARDINAL
fsr-3714	405	5	1993	DATE
fsr-3714	406	1	second	ORDINAL
fsr-3714	407	1	section 404(c	LAW
fsr-3714	407	2	at least three	CARDINAL
fsr-3714	413	1	1	CARDINAL
fsr-3714	413	2	2	CARDINAL
fsr-3714	413	3	3	CARDINAL
fsr-3714	413	4	4	CARDINAL
fsr-3714	413	5	5	CARDINAL
fsr-3714	413	6	6	CARDINAL
fsr-3714	413	7	7	CARDINAL
fsr-3714	413	8	8. 9. 10.	DATE
fsr-3714	414	1	11	CARDINAL
fsr-3714	415	1	12	CARDINAL
fsr-3714	417	1	lockhart	PERSON
fsr-3714	417	2	11,1991	CARDINAL
fsr-3714	417	3	78	CARDINAL
fsr-3714	418	1	the american law institute	ORG
fsr-3714	419	1	section 404(a	LAW
fsr-3714	420	1	pensions & investments	ORG
fsr-3714	420	2	march 30, 1992	DATE
fsr-3714	420	3	4	CARDINAL
fsr-3714	421	1	copeland	ORG
fsr-3714	421	2	weston	GPE
fsr-3714	421	3	1988	DATE
fsr-3714	421	4	642	CARDINAL
fsr-3714	423	1	1977	DATE
fsr-3714	424	1	december 199 1	DATE
fsr-3714	425	1	52	CARDINAL
fsr-3714	426	1	june 1992	DATE
fsr-3714	426	2	68	CARDINAL
fsr-3714	427	1	1992	DATE
fsr-3714	427	2	2,353.27	MONEY
fsr-3714	428	1	november 19, 1992	DATE
fsr-3714	429	1	abken	PERSON
fsr-3714	429	2	peter a. 1992	PERSON
fsr-3714	430	1	federal reserve bank	ORG
fsr-3714	430	2	atlanta	GPE
fsr-3714	430	3	march/april	DATE
fsr-3714	430	4	1-16	CARDINAL
fsr-3714	431	1	155 albert	PERSON
fsr-3714	431	2	rory j.	PERSON
fsr-3714	431	3	neal s. schelberg	PERSON
fsr-3714	431	4	1992	DATE
fsr-3714	432	1	28	DATE
fsr-3714	432	2	27	CARDINAL
fsr-3714	433	1	alderson	ORG
fsr-3714	433	2	michael j. 1990	PERSON
fsr-3714	434	1	1987	DATE
fsr-3714	434	2	finunciul management	ORG
fsr-3714	434	3	19	CARDINAL
fsr-3714	434	4	86-97	CARDINAL
fsr-3714	435	1	barrett	PERSON
fsr-3714	435	2	w. brian	PERSON
fsr-3714	435	3	john w. phenenger	PERSON
fsr-3714	435	4	1989	DATE
fsr-3714	436	1	march/april	DATE
fsr-3714	436	2	68	CARDINAL
fsr-3714	437	1	fischer	PERSON
fsr-3714	438	1	1980	DATE
fsr-3714	439	1	july/august	DATE
fsr-3714	439	2	21	CARDINAL
fsr-3714	440	1	bodie	ORG
fsr-3714	440	2	zvi	ORG
fsr-3714	440	3	1990	DATE
fsr-3714	440	4	19	CARDINAL
fsr-3714	440	5	1 l-22	DATE
fsr-3714	441	1	bodie, zvi	ORG
fsr-3714	441	2	0	CARDINAL
fsr-3714	442	1	randall merck	PERSON
fsr-3714	442	2	robert a. taggart	PERSON
fsr-3714	442	3	1987	DATE
fsr-3714	443	1	bodie	GPE
fsr-3714	444	1	chicago	GPE
fsr-3714	444	2	il: university of chicago	ORG
fsr-3714	445	1	bulow	ORG
fsr-3714	445	2	jeremy i. 1982	PERSON
fsr-3714	446	1	quarterly	DATE
fsr-3714	446	2	august	DATE
fsr-3714	446	3	435452	DATE
fsr-3714	447	1	buck consultants, inc. 1992.	ORG
fsr-3714	448	1	november 3,1992	DATE
fsr-3714	448	2	1-6	CARDINAL
fsr-3714	448	3	chemoff	ORG
fsr-3714	448	4	1992a	DATE
fsr-3714	449	1	pensions & investments	ORG
fsr-3714	449	2	march 2): 6	DATE
fsr-3714	449	3	chemoff	ORG
fsr-3714	449	4	1992b	DATE
fsr-3714	450	1	supreme court	ORG
fsr-3714	450	2	pensions & investments	ORG
fsr-3714	450	3	june 22	DATE
fsr-3714	450	4	39	DATE
fsr-3714	451	1	d’arcy	ORG
fsr-3714	451	2	stephen p.	PERSON
fsr-3714	451	3	k.c. chen.	PERSON
fsr-3714	452	1	1988	DATE
fsr-3714	453	1	journal of economics	ORG
fsr-3714	453	2	40	CARDINAL
fsr-3714	453	3	243	CARDINAL
fsr-3714	454	1	clark	PERSON
fsr-3714	454	2	stephen e. 1991	PERSON
fsr-3714	456	1	7	CARDINAL
fsr-3714	456	2	july 25): 61	DATE
fsr-3714	457	1	copeland	ORG
fsr-3714	457	2	thomas e.	PERSON
fsr-3714	457	3	j. fred weston	PERSON
fsr-3714	457	4	1988	DATE
fsr-3714	458	1	third	ORDINAL
fsr-3714	458	2	ma	PERSON
fsr-3714	458	3	addison-wesley	ORG
fsr-3714	459	1	638-656	CARDINAL
fsr-3714	460	1	feldstein	ORG
fsr-3714	460	2	martin	PERSON
fsr-3714	460	3	randall merck	PERSON
fsr-3714	460	4	1983	DATE
fsr-3714	460	5	september/october	DATE
fsr-3714	460	6	29	CARDINAL
fsr-3714	461	1	francis	PERSON
fsr-3714	461	2	j.	PERSON
fsr-3714	461	3	s. reiter	PERSON
fsr-3714	461	4	1987	DATE
fsr-3714	461	5	journul of accounting and economics	ORG
fsr-3714	461	6	january	DATE
fsr-3714	461	7	35	CARDINAL
fsr-3714	462	1	friedman	ORG
fsr-3714	462	2	1983	DATE
fsr-3714	463	1	the united states	GPE
fsr-3714	463	2	z. bodie	PERSON
fsr-3714	463	3	j. shovens	PERSON
fsr-3714	463	4	chicago	GPE
fsr-3714	463	5	university of chicago press	ORG
fsr-3714	463	6	1983	DATE
fsr-3714	464	1	107	CARDINAL
fsr-3714	465	1	ippolito	PERSON
fsr-3714	465	2	richard a.	PERSON
fsr-3714	465	3	1985a	DATE
fsr-3714	466	1	journal of law & economics	ORG
fsr-3714	466	2	october	DATE
fsr-3714	466	3	61165 1	DATE
fsr-3714	467	1	ippolito	PERSON
fsr-3714	467	2	richard a.	PERSON
fsr-3714	467	3	1985b	DATE
fsr-3714	468	1	december	DATE
fsr-3714	469	1	lockhart	PERSON
fsr-3714	469	2	james b. 1992	PERSON
fsr-3714	470	1	vitalspeeches	ORG
fsr-3714	470	2	ofthe day	DATE
fsr-3714	470	3	may 15	DATE
fsr-3714	470	4	472	CARDINAL
fsr-3714	471	1	maher	ORG
fsr-3714	471	2	john j. 1987	PERSON
fsr-3714	472	1	october	DATE
fsr-3714	472	2	785	CARDINAL
fsr-3714	473	1	maher	ORG
fsr-3714	473	2	john j.	PERSON
fsr-3714	473	3	j. edward ketz	PERSON
fsr-3714	473	4	1991	DATE
fsr-3714	474	1	compensation & benefits	ORG
fsr-3714	474	2	may/june	DATE
fsr-3714	474	3	49	CARDINAL
fsr-3714	474	4	malley	ORG
fsr-3714	474	5	s.	PERSON
fsr-3714	474	6	s. jayson	PERSON
fsr-3714	475	1	1986	DATE
fsr-3714	476	1	november/december	DATE
fsr-3714	476	2	56-62	DATE
fsr-3714	477	1	miller	ORG
fsr-3714	477	2	lori.	PERSON
fsr-3714	477	3	1991	DATE
fsr-3714	478	1	pensions & investments	ORG
fsr-3714	478	2	may 20): 91	DATE
fsr-3714	478	3	mittelstaedt	PERSON
fsr-3714	478	4	h. fred	PERSON
fsr-3714	478	5	philip r. regier	PERSON
fsr-3714	478	6	1993	DATE
fsr-3714	479	1	january	DATE
fsr-3714	480	1	oldfield	PERSON
fsr-3714	480	2	george s. 1977	PERSON
fsr-3714	481	1	journal ofmoney credit & bunking	ORG
fsr-3714	481	2	february	DATE
fsr-3714	481	3	48	CARDINAL
fsr-3714	482	1	schultz	PERSON
fsr-3714	482	2	ellen e. 1992a	PERSON
fsr-3714	483	1	wall street journal	ORG
fsr-3714	483	2	july 7	DATE
fsr-3714	483	3	al, a5	ORG
fsr-3714	484	1	156	CARDINAL
fsr-3714	484	2	2(2	CARDINAL
fsr-3714	484	3	1993	DATE
fsr-3714	484	4	schultz	PERSON
fsr-3714	484	5	ellen e. 1992b	PERSON
fsr-3714	486	1	wall street journal	ORG
fsr-3714	486	2	september 11	DATE
fsr-3714	487	1	anne.	PERSON
fsr-3714	487	2	1992	DATE
fsr-3714	488	1	pensions & investments	ORG
fsr-3714	488	2	may 11	DATE
fsr-3714	488	3	18	DATE
fsr-3714	489	1	sharpe	PERSON
fsr-3714	489	2	william f. 1976	PERSON
fsr-3714	490	1	journal of financial economics	ORG
fsr-3714	490	2	june	DATE
fsr-3714	490	3	183	CARDINAL
fsr-3714	491	1	mary	PERSON
fsr-3714	491	2	1987	DATE
fsr-3714	492	1	autumn	DATE
fsr-3714	492	2	3 17-326	CARDINAL
fsr-3714	493	1	tepper	ORG
fsr-3714	493	2	irwin	PERSON
fsr-3714	493	3	1981	DATE
fsr-3714	494	1	finunce	ORG
fsr-3714	494	2	1-13	DATE
fsr-3714	495	1	todd	PERSON
fsr-3714	495	2	richard m.	PERSON
fsr-3714	495	3	neil wallace	PERSON
fsr-3714	496	1	1992	DATE
fsr-3714	497	1	quarterly	DATE
fsr-3714	497	2	federal reserve bank	ORG
fsr-3714	497	3	minneapolis	GPE
fsr-3714	497	4	summer	DATE
fsr-3714	497	5	2-17	DATE
fsr-3714	497	6	treynor	GPE
fsr-3714	497	7	jack l. 1977	PERSON
fsr-3714	498	1	627-638	CARDINAL
fsr-3714	499	1	curtis. 1992a	ORG
fsr-3714	500	1	chrysler	ORG
fsr-3714	500	2	march 30	DATE
fsr-3714	500	3	1	CARDINAL
fsr-3714	500	4	curtis. 1992b	ORG
fsr-3714	501	1	gm	ORG
fsr-3714	501	2	pensions & investments	ORG
fsr-3714	501	3	may 11	DATE
fsr-3714	501	4	27	DATE
fsr-3714	502	1	curtis. 1992c	ORG
fsr-3714	503	1	pensions & investment	ORG
fsr-3714	503	2	may 11): 3	DATE
fsr-3714	503	3	mark j. 1989	PERSON
fsr-3714	505	1	arthur g.	PERSON
fsr-3714	505	2	allen s. anderson	PERSON
fsr-3714	505	3	a. frederic banda	PERSON
fsr-3714	505	4	1991	DATE
fsr-3714	506	1	the university of akron	ORG
fsr-3714	507	1	g. lee.	PERSON
fsr-3714	507	2	1992	DATE
fsr-3714	508	1	quarterly	DATE
fsr-3714	508	2	3 l(1	CARDINAL
fsr-3714	508	3	12	CARDINAL
fsr-3714	508	4	winlclevoss	ORG
fsr-3714	508	5	h. 1977.	PERSON
fsr-3714	509	1	il	ORG
fsr-3714	509	2	richard d. irwin	PERSON
fsr-3714	510	1	winklevoss	GPE
fsr-3714	510	2	h. 1982	ORG
fsr-3714	511	1	585-594	CARDINAL
fsr-3714	512	1	milton	PERSON
fsr-3714	512	2	1992	DATE
fsr-3714	513	1	january	DATE
fsr-3714	513	2	64	DATE