id	sid	eid	entity	type
fsr-3726	1	1	1057-0810(94)90016-7	QUANTITY
fsr-3726	1	2	3(2	CARDINAL
fsr-3726	1	3	93-108	CARDINAL
fsr-3726	1	4	0 1994	DATE
fsr-3726	1	5	jai press inc	ORG
fsr-3726	1	6	issn	PERSON
fsr-3726	1	7	10.57-0810	CARDINAL
fsr-3726	2	1	t. ragsdale andrew f. seila	ORG
fsr-3726	3	1	philip l.	PERSON
fsr-3726	3	2	americans	NORP
fsr-3726	6	1	billions of dollars	MONEY
fsr-3726	8	1	i. introduction	PERSON
fsr-3726	8	2	the united states ages	GPE
fsr-3726	8	3	americans	NORP
fsr-3726	9	1	irs	ORG
fsr-3726	10	1	two	CARDINAL
fsr-3726	10	2	1	CARDINAL
fsr-3726	10	3	2	CARDINAL
fsr-3726	12	1	t. ragsdale l department of management science	ORG
fsr-3726	12	2	virginia polytechnic institute	ORG
fsr-3726	12	3	blacksburg	GPE
fsr-3726	13	1	andrew f. seila l	PERSON
fsr-3726	13	2	terry college of business administration	ORG
fsr-3726	13	3	university of georgia	ORG
fsr-3726	13	4	athens	GPE
fsr-3726	13	5	30602-6255	DATE
fsr-3726	13	6	philip l. little l	PERSON
fsr-3726	13	7	western carolina university	ORG
fsr-3726	13	8	nc	GPE
fsr-3726	13	9	28723	DATE
fsr-3726	14	1	94	CARDINAL
fsr-3726	14	2	3(2	CARDINAL
fsr-3726	14	3	1994	DATE
fsr-3726	14	4	american	NORP
fsr-3726	14	5	1989	DATE
fsr-3726	14	6	as much as $100 billion	MONEY
fsr-3726	14	7	annually	DATE
fsr-3726	17	1	each year	DATE
fsr-3726	18	1	first	ORDINAL
fsr-3726	22	1	irs	ORG
fsr-3726	22	2	590	CARDINAL
fsr-3726	22	3	1992	DATE
fsr-3726	22	4	abramson, 1989	ORG
fsr-3726	22	5	katz, 1990	ORG
fsr-3726	22	6	1989	DATE
fsr-3726	23	1	1	CARDINAL
fsr-3726	25	1	congress	ORG
fsr-3726	26	1	no earlier than age 59.5	DATE
fsr-3726	27	1	age 59.5	DATE
fsr-3726	27	2	10 percent	PERCENT
fsr-3726	28	1	1	CARDINAL
fsr-3726	29	1	tax3	ORG
fsr-3726	29	2	59.5	CARDINAL
fsr-3726	29	3	59.5	CARDINAL
fsr-3726	29	4	70.5 10%	PERCENT
fsr-3726	29	5	1%	PERCENT
fsr-3726	29	6	70.5	CARDINAL
fsr-3726	29	7	15%	PERCENT
fsr-3726	29	8	any year	DATE
fsr-3726	30	1	2applies	CARDINAL
fsr-3726	30	2	any year	DATE
fsr-3726	31	1	3applies	CARDINAL
fsr-3726	31	2	150,000	MONEY
fsr-3726	31	3	any year	DATE
fsr-3726	33	1	95	CARDINAL
fsr-3726	34	1	annual	DATE
fsr-3726	34	2	age 70.5	DATE
fsr-3726	35	1	first	ORDINAL
fsr-3726	35	2	the year	DATE
fsr-3726	35	3	age 70.5	DATE
fsr-3726	35	4	as late as april 1	DATE
fsr-3726	36	1	first	ORDINAL
fsr-3726	36	2	year	DATE
fsr-3726	36	3	a year	DATE
fsr-3726	37	1	second	ORDINAL
fsr-3726	37	2	the year	DATE
fsr-3726	37	3	7 1.5	CARDINAL
fsr-3726	37	4	two	CARDINAL
fsr-3726	37	5	this second year	DATE
fsr-3726	37	6	first	ORDINAL
fsr-3726	37	7	year	DATE
fsr-3726	37	8	katz, 1990,	ORG
fsr-3726	37	9	56	CARDINAL
fsr-3726	38	1	annual	DATE
fsr-3726	38	2	the following years (where ages 72.5,73.5	DATE
fsr-3726	40	1	each year	DATE
fsr-3726	40	2	age 70.5	DATE
fsr-3726	41	1	the beginning of the year	DATE
fsr-3726	41	2	johnson	PERSON
fsr-3726	41	3	1990	DATE
fsr-3726	42	1	irs	ORG
fsr-3726	42	2	590	CARDINAL
fsr-3726	42	3	1992	DATE
fsr-3726	43	1	irs	ORG
fsr-3726	43	2	1988	DATE
fsr-3726	43	3	1988	DATE
fsr-3726	44	1	2	CARDINAL
fsr-3726	44	2	two	CARDINAL
fsr-3726	44	3	72,172	MONEY
fsr-3726	45	1	irs	ORG
fsr-3726	45	2	uf least $72,172	MONEY
fsr-3726	46	1	subsequent years	DATE
fsr-3726	47	1	age 70.5 or	DATE
fsr-3726	47	2	50 percent	PERCENT
fsr-3726	48	1	2	CARDINAL
fsr-3726	49	1	2	CARDINAL
fsr-3726	49	2	70 $7oo	MONEY
fsr-3726	49	3	ooo 71 ?	DATE
fsr-3726	52	1	26.2	CARDINAL
fsr-3726	52	2	900,000	MONEY
fsr-3726	54	1	19.8	CARDINAL
fsr-3726	54	2	17.3 16.5	CARDINAL
fsr-3726	54	3	age 70	DATE
fsr-3726	55	1	w+y=$72,172	PERSON
fsr-3726	55	2	40 year old	DATE
fsr-3726	55	3	72 year old	DATE
fsr-3726	55	4	96	CARDINAL
fsr-3726	55	5	3(2	CARDINAL
fsr-3726	55	6	1994	DATE
fsr-3726	56	1	100,000	MONEY
fsr-3726	56	2	50,000	MONEY
fsr-3726	56	3	25,000	MONEY
fsr-3726	56	4	0.50(100,000 50,000	CARDINAL
fsr-3726	56	5	1989	DATE
fsr-3726	58	1	150,000	MONEY
fsr-3726	58	2	any year	DATE
fsr-3726	59	1	59.5	CARDINAL
fsr-3726	59	2	five percent	PERCENT
fsr-3726	59	3	150,000	MONEY
fsr-3726	59	4	10 percent	PERCENT
fsr-3726	60	1	59.5	CARDINAL
fsr-3726	60	2	15 percent	PERCENT
fsr-3726	60	3	150,000	MONEY
fsr-3726	61	1	70.5	CARDINAL
fsr-3726	61	2	150,000	MONEY
fsr-3726	62	1	175,000	MONEY
fsr-3726	62	2	3,750	MONEY
fsr-3726	63	1	only $150,000	MONEY
fsr-3726	63	2	50 percent	PERCENT
fsr-3726	63	3	12,500	MONEY
fsr-3726	63	4	0.50(175,000 150,000	CARDINAL
fsr-3726	64	1	600,000	MONEY
fsr-3726	66	1	organiza tions	ORG
fsr-3726	66	2	irs	ORG
fsr-3726	66	3	448	CARDINAL
fsr-3726	66	4	1992	DATE
fsr-3726	69	1	congress	ORG
fsr-3726	69	2	150,000	MONEY
fsr-3726	70	1	15 percent	PERCENT
fsr-3726	74	1	irs	ORG
fsr-3726	75	1	one	CARDINAL
fsr-3726	75	2	one	CARDINAL
fsr-3726	75	3	97	CARDINAL
fsr-3726	76	1	1	CARDINAL
fsr-3726	77	1	2	CARDINAL
fsr-3726	78	1	3	CARDINAL
fsr-3726	78	2	each year	DATE
fsr-3726	79	1	4	CARDINAL
fsr-3726	80	1	age 59.5	DATE
fsr-3726	80	2	age 70.5	DATE
fsr-3726	81	1	first	ORDINAL
fsr-3726	81	2	70.5	CARDINAL
fsr-3726	83	1	third	ORDINAL
fsr-3726	83	2	age 70.5	DATE
fsr-3726	85	1	one	CARDINAL
fsr-3726	85	2	a period of years	DATE
fsr-3726	87	1	first	ORDINAL
fsr-3726	88	1	subsequent years	DATE
fsr-3726	89	1	1	CARDINAL
fsr-3726	89	2	2	CARDINAL
fsr-3726	89	3	2	CARDINAL
fsr-3726	90	1	year 1	DATE
fsr-3726	90	2	1	CARDINAL
fsr-3726	90	3	2	CARDINAL
fsr-3726	94	1	age 70.5	DATE
fsr-3726	95	1	gould	ORG
fsr-3726	95	2	1988	DATE
fsr-3726	95	3	mcintosh & hollinrake	ORG
fsr-3726	95	4	1988	DATE
fsr-3726	95	5	1988	DATE
fsr-3726	95	6	saftner & fink	ORG
fsr-3726	95	7	1990	DATE
fsr-3726	95	8	1988	DATE
fsr-3726	95	9	cref	ORG
fsr-3726	95	10	1991	DATE
fsr-3726	95	11	tritch	ORG
fsr-3726	95	12	1988	DATE
fsr-3726	96	1	two	CARDINAL
fsr-3726	96	2	irs	ORG
fsr-3726	98	1	98	CARDINAL
fsr-3726	98	2	3(2	CARDINAL
fsr-3726	98	3	1994	DATE
fsr-3726	98	4	the beginning of the year	DATE
fsr-3726	100	1	irs	ORG
fsr-3726	100	2	the 50 percent	PERCENT
fsr-3726	101	1	thousands of dollars	MONEY
fsr-3726	101	2	katz	ORG
fsr-3726	101	3	1990	DATE
fsr-3726	101	4	ragsdale	ORG
fsr-3726	101	5	seila	PERSON
fsr-3726	101	6	1993	DATE
fsr-3726	105	1	irs	ORG
fsr-3726	106	1	als	ORG
fsr-3726	110	1	every year	DATE
fsr-3726	111	1	today	DATE
fsr-3726	111	2	10 years from now	DATE
fsr-3726	112	1	10 years	DATE
fsr-3726	113	1	150,000	MONEY
fsr-3726	113	2	today	DATE
fsr-3726	118	1	1	CARDINAL
fsr-3726	118	2	the end of each year	DATE
fsr-3726	119	1	the beginning of each year	DATE
fsr-3726	120	1	2	CARDINAL
fsr-3726	122	1	100	CARDINAL
fsr-3726	122	2	3(z	CARDINAL
fsr-3726	122	3	1994	DATE
fsr-3726	122	4	the beginning of the year	DATE
fsr-3726	122	5	irs	ORG
fsr-3726	123	1	2 0	DATE
fsr-3726	123	2	4	CARDINAL
fsr-3726	124	1	5	CARDINAL
fsr-3726	124	2	section 2.3	LAW
fsr-3726	124	3	150,000	MONEY
fsr-3726	124	4	any year	DATE
fsr-3726	124	5	15 percent	PERCENT
fsr-3726	125	1	6	CARDINAL
fsr-3726	125	2	7	CARDINAL
fsr-3726	125	3	_‘$$	MONEY
fsr-3726	125	4	i.	PERSON
fsr-3726	126	1	15 percent	PERCENT
fsr-3726	126	2	1	CARDINAL
fsr-3726	127	1	n,,n,+2	GPE
fsr-3726	127	2	6	CARDINAL
fsr-3726	127	3	n,+	PERSON
fsr-3726	127	4	7	CARDINAL
fsr-3726	127	5	8)	CARDINAL
fsr-3726	127	6	9	CARDINAL
fsr-3726	127	7	three	CARDINAL
fsr-3726	127	8	each year	DATE
fsr-3726	127	9	xi2	GPE
fsr-3726	128	1	1	CARDINAL
fsr-3726	128	2	first	ORDINAL
fsr-3726	128	3	xi2	GPE
fsr-3726	129	1	10	CARDINAL
fsr-3726	130	1	1	CARDINAL
fsr-3726	131	1	n,,n,+p	GPE
fsr-3726	135	1	n,+	PERSON
fsr-3726	137	1	10	CARDINAL
fsr-3726	137	2	11	CARDINAL
fsr-3726	137	3	13	CARDINAL
fsr-3726	137	4	the beginning of each year	DATE
fsr-3726	137	5	the prior year’s	DATE
fsr-3726	138	1	12	CARDINAL
fsr-3726	138	2	101	CARDINAL
fsr-3726	138	3	13	CARDINAL
fsr-3726	138	4	the years	DATE
fsr-3726	138	5	age 70.5	DATE
fsr-3726	138	6	71.5	CARDINAL
fsr-3726	140	1	4+2	QUANTITY
fsr-3726	140	2	section 2.2	LAW
fsr-3726	141	1	0	CARDINAL
fsr-3726	141	2	12	CARDINAL
fsr-3726	141	3	13	CARDINAL
fsr-3726	141	4	11	CARDINAL
fsr-3726	143	1	11	CARDINAL
fsr-3726	145	1	nl	ORG
fsr-3726	145	2	12	CARDINAL
fsr-3726	145	3	13	CARDINAL
fsr-3726	146	1	600,000	MONEY
fsr-3726	148	1	more than one	CARDINAL
fsr-3726	149	1	14	CARDINAL
fsr-3726	149	2	one	CARDINAL
fsr-3726	149	3	15	CARDINAL
fsr-3726	150	1	1	CARDINAL
fsr-3726	150	2	15	CARDINAL
fsr-3726	150	3	14	CARDINAL
fsr-3726	150	4	15	CARDINAL
fsr-3726	150	5	1	CARDINAL
fsr-3726	151	1	1	CARDINAL
fsr-3726	152	1	16	CARDINAL
fsr-3726	153	1	17	CARDINAL
fsr-3726	154	1	1	CARDINAL
fsr-3726	154	2	0	CARDINAL
fsr-3726	155	1	14	CARDINAL
fsr-3726	155	2	15	CARDINAL
fsr-3726	156	1	19	CARDINAL
fsr-3726	156	2	17	CARDINAL
fsr-3726	156	3	1	CARDINAL
fsr-3726	156	4	first	ORDINAL
fsr-3726	156	5	102	CARDINAL
fsr-3726	156	6	3(2	CARDINAL
fsr-3726	156	7	1994	DATE
fsr-3726	156	8	0.18	CARDINAL
fsr-3726	157	1	0.55	CARDINAL
fsr-3726	158	1	0.60	CARDINAL
fsr-3726	158	2	t&	ORG
fsr-3726	158	3	0.55	CARDINAL
fsr-3726	159	1	1	CARDINAL
fsr-3726	160	1	18	CARDINAL
fsr-3726	160	2	19	CARDINAL
fsr-3726	161	1	19	CARDINAL
fsr-3726	161	2	zero	CARDINAL
fsr-3726	162	1	17	CARDINAL
fsr-3726	162	2	18	CARDINAL
fsr-3726	162	3	= rn&.	ORG
fsr-3726	163	1	18	CARDINAL
fsr-3726	163	2	19	CARDINAL
fsr-3726	164	1	18	CARDINAL
fsr-3726	164	2	1 x	QUANTITY
fsr-3726	165	1	19	CARDINAL
fsr-3726	166	1	20	CARDINAL
fsr-3726	166	2	9	CARDINAL
fsr-3726	167	1	15 percent	PERCENT
fsr-3726	167	2	1	CARDINAL
fsr-3726	168	1	21	CARDINAL
fsr-3726	168	2	22	CARDINAL
fsr-3726	169	1	xik	PERSON
fsr-3726	169	2	yk	PERSON
fsr-3726	169	3	ei	PERSON
fsr-3726	169	4	wv	GPE
fsr-3726	170	1	w&	ORG
fsr-3726	170	2	2 0	DATE
fsr-3726	170	3	22	CARDINAL
fsr-3726	170	4	2n(n	ORG
fsr-3726	170	5	46 + n	DATE
fsr-3726	171	1	several hundred	CARDINAL
fsr-3726	171	2	several hundred	CARDINAL
fsr-3726	172	1	only two	CARDINAL
fsr-3726	172	2	linear	ORG
fsr-3726	174	1	68 year old	DATE
fsr-3726	174	2	two	CARDINAL
fsr-3726	175	1	first	ORDINAL
fsr-3726	175	2	2400,000	MONEY
fsr-3726	175	3	7.25%	PERCENT
fsr-3726	176	1	68 year old	DATE
fsr-3726	177	1	second	ORDINAL
fsr-3726	177	2	1,500,000	MONEY
fsr-3726	177	3	7.5%	PERCENT
fsr-3726	178	1	103	CARDINAL
fsr-3726	178	2	3	CARDINAL
fsr-3726	178	3	annual	DATE
fsr-3726	178	4	annual	DATE
fsr-3726	178	5	annual	DATE
fsr-3726	178	6	35 year old	DATE
fsr-3726	179	1	50,000	MONEY
fsr-3726	179	2	4%	PERCENT
fsr-3726	179	3	each year	DATE
fsr-3726	179	4	75,000	MONEY
fsr-3726	179	5	5%	PERCENT
fsr-3726	180	1	2,000,000	MONEY
fsr-3726	181	1	5.25%	PERCENT
fsr-3726	181	2	annually	DATE
fsr-3726	183	1	3	CARDINAL
fsr-3726	186	1	two	CARDINAL
fsr-3726	187	1	first	ORDINAL
fsr-3726	187	2	two	CARDINAL
fsr-3726	188	1	4	CARDINAL
fsr-3726	188	2	over $900,000	MONEY
fsr-3726	188	3	over $340,000	MONEY
fsr-3726	191	1	5	CARDINAL
fsr-3726	191	2	6	CARDINAL
fsr-3726	191	3	104	CARDINAL
fsr-3726	191	4	3(2	CARDINAL
fsr-3726	191	5	1994	DATE
fsr-3726	191	6	4	CARDINAL
fsr-3726	191	7	$2544,496 $2,692,088 $	MONEY
fsr-3726	191	8	842,932	CARDINAL
fsr-3726	191	9	910,824	CARDINAL
fsr-3726	191	10	933,190	CARDINAL
fsr-3726	191	11	$1.701.564 $1,781,264 $	MONEY
fsr-3726	191	12	1.807.519	MONEY
fsr-3726	191	13	1,866,016	CARDINAL
fsr-3726	191	14	532,270	CARDINAL
fsr-3726	191	15	168,560	CARDINAL
fsr-3726	191	16	845,909	MONEY
fsr-3726	191	17	1.648.881	MONEY
fsr-3726	191	18	npv	ORG
fsr-3726	191	19	$2,547,473 $	MONEY
fsr-3726	191	20	3,115,010	MONEY
fsr-3726	191	21	3,456,400	MONEY
fsr-3726	191	22	5	CARDINAL
fsr-3726	191	23	first	ORDINAL
fsr-3726	192	1	6	CARDINAL
fsr-3726	192	2	1	CARDINAL
fsr-3726	192	3	age 70	DATE
fsr-3726	192	4	zero	CARDINAL
fsr-3726	193	1	2	CARDINAL
fsr-3726	194	1	5	CARDINAL
fsr-3726	194	2	age 73	DATE
fsr-3726	194	3	2	CARDINAL
fsr-3726	195	1	1 and zero	CARDINAL
fsr-3726	195	2	2	CARDINAL
fsr-3726	195	3	6	CARDINAL
fsr-3726	196	1	the years	DATE
fsr-3726	197	1	4	CARDINAL
fsr-3726	198	1	1	CARDINAL
fsr-3726	199	1	5	CARDINAL
fsr-3726	199	2	73	CARDINAL
fsr-3726	199	3	79	CARDINAL
fsr-3726	199	4	84 85	CARDINAL
fsr-3726	199	5	2	CARDINAL
fsr-3726	199	6	1	CARDINAL
fsr-3726	199	7	2	CARDINAL
fsr-3726	199	8	1	CARDINAL
fsr-3726	199	9	2 $25,000	MONEY
fsr-3726	199	10	14,286	MONEY
fsr-3726	199	11	10,714	MONEY
fsr-3726	199	12	25,000	MONEY
fsr-3726	199	13	26,750	CARDINAL
fsr-3726	199	14	15,270	CARDINAL
fsr-3726	199	15	175,237	CARDINAL
fsr-3726	199	16	100,070	CARDINAL
fsr-3726	199	17	75,405	CARDINAL
fsr-3726	199	18	186,513	CARDINAL
fsr-3726	199	19	199,036	CARDINAL
fsr-3726	199	20	114,497 86,696	CARDINAL
fsr-3726	199	21	211,598	CARDINAL
fsr-3726	199	22	122,239	CARDINAL
fsr-3726	199	23	211,598	CARDINAL
fsr-3726	199	24	224,358	CARDINAL
fsr-3726	199	25	130,271	CARDINAL
fsr-3726	199	26	99,123	CARDINAL
fsr-3726	199	27	67,652	CARDINAL
fsr-3726	199	28	106,048	CARDINAL
fsr-3726	199	29	239,169	CARDINAL
fsr-3726	199	30	148,352	CARDINAL
fsr-3726	200	1	257,483	CARDINAL
fsr-3726	200	2	266,123	CARDINAL
fsr-3726	200	3	157,304	CARDINAL
fsr-3726	200	4	275,690	CARDINAL
fsr-3726	200	5	167,777	CARDINAL
fsr-3726	201	1	297,121	CARDINAL
fsr-3726	201	2	295,873	CARDINAL
fsr-3726	201	3	177,702	CARDINAL
fsr-3726	201	4	318,314	CARDINAL
fsr-3726	201	5	10,246	CARDINAL
fsr-3726	201	6	341,165	CARDINAL
fsr-3726	201	7	324,652	CARDINAL
fsr-3726	201	8	198,979	CARDINAL
fsr-3726	201	9	365,870	CARDINAL
fsr-3726	201	10	162,319	CARDINAL
fsr-3726	201	11	390,030	CARDINAL
fsr-3726	201	12	350,305	MONEY
fsr-3726	201	13	220,401	CARDINAL
fsr-3726	201	14	418,322	CARDINAL
fsr-3726	201	15	446,094	CARDINAL
fsr-3726	201	16	362,674	CARDINAL
fsr-3726	201	17	475,444	CARDINAL
fsr-3726	201	18	105	CARDINAL
fsr-3726	201	19	73	CARDINAL
fsr-3726	201	20	79	CARDINAL
fsr-3726	201	21	84 85	CARDINAL
fsr-3726	201	22	6	CARDINAL
fsr-3726	201	23	2	CARDINAL
fsr-3726	201	24	1	CARDINAL
fsr-3726	201	25	2	CARDINAL
fsr-3726	201	26	1	CARDINAL
fsr-3726	201	27	2 $2,120,000 $1,612,500 $2,130,714 $	MONEY
fsr-3726	201	28	$2,120,000 $	MONEY
fsr-3726	201	29	1,612,500	MONEY
fsr-3726	201	30	1,733,438	CARDINAL
fsr-3726	201	31	1,710,440	CARDINAL
fsr-3726	201	32	2,246,950	CARDINAL
fsr-3726	201	33	1,733,438	CARDINAL
fsr-3726	201	34	2,234,617	CARDINAL
fsr-3726	201	35	2,334,420	CARDINAL
fsr-3726	201	36	1,763,319	CARDINAL
fsr-3726	201	37	2,210,113	CARDINAL
fsr-3726	201	38	2,396,795	CARDINAL
fsr-3726	201	39	2,210,112	CARDINAL
fsr-3726	201	40	2,153,444 2.456.066 1.864.259 2,171,309	QUANTITY
fsr-3726	201	41	2,314,953	CARDINAL
fsr-3726	201	42	2,511,891	CARDINAL
fsr-3726	201	43	1,991,293 2j.17.130	CARDINAL
fsr-3726	202	1	2,046,267	CARDINAL
fsr-3726	202	2	2,488,574	CARDINAL
fsr-3726	202	3	1,955,517	CARDINAL
fsr-3726	202	4	2,420,922	CARDINAL
fsr-3726	202	5	1,956,450	CARDINAL
fsr-3726	202	6	2,675,218	CARDINAL
fsr-3726	202	7	2,610,571	CARDINAL
fsr-3726	202	8	1,996,133	CARDINAL
fsr-3726	202	9	2,267,176	CARDINAL
fsr-3726	202	10	2,363,323	CARDINAL
fsr-3726	202	11	2,875,859	CARDINAL
fsr-3726	202	12	1,713,366	CARDINAL
fsr-3726	202	13	3,091,549	CARDINAL
fsr-3726	202	14	2,686,413	CARDINAL
fsr-3726	202	15	2ji64.262	CARDINAL
fsr-3726	202	16	1,555,907	CARDINAL
fsr-3726	202	17	2,713,401	CARDINAL
fsr-3726	202	18	2,796,901	CARDINAL
fsr-3726	202	19	2,044,907	CARDINAL
fsr-3726	202	20	3,572,671	CARDINAL
fsr-3726	202	21	2,110,037	CARDINAL
fsr-3726	202	22	2,999,676	CARDINAL
fsr-3726	202	23	3,840,622	CARDINAL
fsr-3726	202	24	2,742,419	CARDINAL
fsr-3726	202	25	2,123,033	CARDINAL
fsr-3726	202	26	4,128,668	CARDINAL
fsr-3726	202	27	2,742,265	CARDINAL
fsr-3726	202	28	2,128,222	CARDINAL
fsr-3726	202	29	3,450,3%	PERCENT
fsr-3726	202	30	1,439,908	CARDINAL
fsr-3726	202	31	4,438,319	CARDINAL
fsr-3726	202	32	2,125,520 3,700,550	CARDINAL
fsr-3726	202	33	347,205	CARDINAL
fsr-3726	202	34	2,709,591	CARDINAL
fsr-3726	202	35	3,968,840	CARDINAL
fsr-3726	202	36	9,290	CARDINAL
fsr-3726	202	37	5,151,036	CARDINAL
fsr-3726	202	38	2,059,781	CARDINAL
fsr-3726	202	39	0	CARDINAL
fsr-3726	202	40	4	CARDINAL
fsr-3726	202	41	15 percent	PERCENT
fsr-3726	203	1	2	CARDINAL
fsr-3726	204	1	vi	PERSON
fsr-3726	205	1	first	ORDINAL
fsr-3726	211	1	106	CARDINAL
fsr-3726	211	2	3(2	CARDINAL
fsr-3726	211	3	1994	DATE
fsr-3726	211	4	7	CARDINAL
fsr-3726	211	5	2,892,660	MONEY
fsr-3726	211	6	1,003,087	CARDINAL
fsr-3726	211	7	1,889,573	MONEY
fsr-3726	211	8	1,653,690	CARDINAL
fsr-3726	211	9	143,998	CARDINAL
fsr-3726	211	10	$1,509,692 $	MONEY
fsr-3726	211	11	3,399,265	MONEY
fsr-3726	211	12	$2,884,784 $2,892,660	MONEY
fsr-3726	211	13	999,464	CARDINAL
fsr-3726	211	14	1,003,087) $1,885,320 $	MONEY
fsr-3726	211	15	1,889,573	MONEY
fsr-3726	211	16	1,653,690	CARDINAL
fsr-3726	211	17	141,375	CARDINAL
fsr-3726	211	18	143,998) $1,494,828 $	MONEY
fsr-3726	211	19	3,380,148	MONEY
fsr-3726	211	20	3,399,265	MONEY
fsr-3726	211	21	second	ORDINAL
fsr-3726	213	1	first	ORDINAL
fsr-3726	214	1	5	CARDINAL
fsr-3726	214	2	first	ORDINAL
fsr-3726	214	3	1	CARDINAL
fsr-3726	217	1	7	CARDINAL
fsr-3726	218	1	7	CARDINAL
fsr-3726	219	1	4	CARDINAL
fsr-3726	221	1	age 70.5	DATE
fsr-3726	222	1	82,053	MONEY
fsr-3726	222	2	139,188	MONEY
fsr-3726	223	1	about $57,000	MONEY
fsr-3726	224	1	second	ORDINAL
fsr-3726	230	1	1w	CARDINAL
fsr-3726	234	1	one	CARDINAL
fsr-3726	235	1	the current year	DATE
fsr-3726	236	1	annual	DATE
fsr-3726	237	1	each year	DATE
fsr-3726	239	1	tandem	ORG
fsr-3726	240	1	aij bij	PERSON
fsr-3726	240	2	6	CARDINAL
fsr-3726	240	3	3	CARDINAL
fsr-3726	240	4	2	CARDINAL
fsr-3726	240	5	irs	ORG
fsr-3726	240	6	1991b	DATE
fsr-3726	241	1	at beginning of year	DATE
fsr-3726	242	1	year	DATE
fsr-3726	245	1	150,000	MONEY
fsr-3726	245	2	1 +ni	QUANTITY
fsr-3726	246	1	i.	PERSON
fsr-3726	249	1	year 1 (or the year	DATE
fsr-3726	249	2	first	ORDINAL
fsr-3726	250	1	age 70.5	DATE
fsr-3726	253	1	year i (i.e.	DATE
fsr-3726	253	2	1 + 6)-q	DATE
fsr-3726	254	1	10s	CARDINAL
fsr-3726	254	2	3(2	CARDINAL
fsr-3726	254	3	1994	DATE
fsr-3726	254	4	3%	PERCENT
fsr-3726	254	5	xik yk	PERSON
fsr-3726	255	1	9 = %	PERCENT
fsr-3726	255	2	1	CARDINAL
fsr-3726	257	1	600,000 x	QUANTITY
fsr-3726	258	1	tih	ORG
fsr-3726	261	1	year n	DATE
fsr-3726	261	2	year n	DATE
fsr-3726	262	1	abramson	PERSON
fsr-3726	262	2	e.m.	GPE
fsr-3726	262	3	1989	DATE
fsr-3726	264	1	august september	DATE
fsr-3726	264	2	79-80	DATE
fsr-3726	265	1	american	NORP
fsr-3726	266	1	1989	DATE
fsr-3726	267	1	11(3	CARDINAL
fsr-3726	267	2	19	CARDINAL
fsr-3726	267	3	1988	DATE
fsr-3726	269	1	58	DATE
fsr-3726	269	2	114	CARDINAL
fsr-3726	270	1	gould	PERSON
fsr-3726	270	2	1988	DATE
fsr-3726	270	3	march 10	DATE
fsr-3726	272	1	the new york times	ORG
fsr-3726	272	2	13f	CARDINAL
fsr-3726	274	1	1992	DATE
fsr-3726	275	1	448	CARDINAL
fsr-3726	276	1	washington	GPE
fsr-3726	276	2	dc	GPE
fsr-3726	276	3	u.s.	GPE
fsr-3726	276	4	treasury	ORG
fsr-3726	278	1	1992	DATE
fsr-3726	279	1	590	CARDINAL
fsr-3726	280	1	washington	GPE
fsr-3726	280	2	dc	GPE
fsr-3726	280	3	u.s.	GPE
fsr-3726	281	1	johnson	PERSON
fsr-3726	281	2	d.g.	GPE
fsr-3726	281	3	1990	DATE
fsr-3726	283	1	trusts & estates	ORG
fsr-3726	283	2	129	CARDINAL
fsr-3726	283	3	1 l	DATE
fsr-3726	283	4	8	CARDINAL
fsr-3726	284	1	katz	ORG
fsr-3726	284	2	c.i.	GPE
fsr-3726	284	3	1990	DATE
fsr-3726	286	1	september	DATE
fsr-3726	286	2	54	CARDINAL
fsr-3726	287	1	l.r.	GPE
fsr-3726	287	2	1989	DATE
fsr-3726	288	1	february	DATE
fsr-3726	288	2	58	CARDINAL
fsr-3726	289	1	mcintosh	PERSON
fsr-3726	289	2	j.a.	GPE
fsr-3726	289	3	1988	DATE
fsr-3726	290	1	15 percent	PERCENT
fsr-3726	291	1	66(4	CARDINAL
fsr-3726	291	2	263	CARDINAL
fsr-3726	292	1	j.b.	GPE
fsr-3726	293	1	1988	DATE
fsr-3726	293	2	august 22	DATE
fsr-3726	295	1	washington	GPE
fsr-3726	295	2	wb55	PERSON
fsr-3726	296	1	ragsdale	PERSON
fsr-3726	296	2	c.t.	GPE
fsr-3726	296	3	seila	PERSON
fsr-3726	296	4	a.f.	GPE
fsr-3726	296	5	1993	DATE
fsr-3726	298	1	5(3	CARDINAL
fsr-3726	298	2	20-28	CARDINAL
fsr-3726	299	1	saftner	ORG
fsr-3726	299	2	d., & fink	ORG
fsr-3726	299	3	1990	DATE
fsr-3726	301	1	44	DATE
fsr-3726	301	2	172	CARDINAL
fsr-3726	302	1	j.a.	GPE
fsr-3726	302	2	1988	DATE
fsr-3726	303	1	tra ‘86	ORG
fsr-3726	304	1	april	DATE
fsr-3726	304	2	301	CARDINAL
fsr-3726	304	3	w.l.	ORG
fsr-3726	304	4	1988	DATE
fsr-3726	306	1	68,388	CARDINAL
fsr-3726	308	1	1991	DATE
fsr-3726	310	1	new york	GPE
fsr-3726	310	2	tritch	ORG
fsr-3726	310	3	t.	GPE
fsr-3726	310	4	1988	DATE
fsr-3726	312	1	july	DATE
fsr-3726	312	2	135	CARDINAL