id	sid	eid	entity	type
fsr-3833	1	1	0	CARDINAL
fsr-3833	1	2	6(4	CARDINAL
fsr-3833	1	3	227	CARDINAL
fsr-3833	1	4	0 1997	DATE
fsr-3833	1	5	jai press inc	ORG
fsr-3833	1	6	1057-0810	DATE
fsr-3833	2	1	terry l. crain jeffrey r. austin	PERSON
fsr-3833	2	2	one	CARDINAL
fsr-3833	2	3	three	CARDINAL
fsr-3833	2	4	roth	PERSON
fsr-3833	4	1	roth	PERSON
fsr-3833	7	1	i. introduction	PERSON
fsr-3833	7	2	today	DATE
fsr-3833	8	1	u.s.	GPE
fsr-3833	9	1	1997	DATE
fsr-3833	9	2	three	CARDINAL
fsr-3833	10	1	1	CARDINAL
fsr-3833	10	2	2	CARDINAL
fsr-3833	10	3	3	CARDINAL
fsr-3833	11	1	roth	PERSON
fsr-3833	12	1	roth	PERSON
fsr-3833	13	1	terry l. crain	PERSON
fsr-3833	13	2	jeffrey r. austin l	PERSON
fsr-3833	13	3	michael f. price college	PERSON
fsr-3833	13	4	university of oklahoma	ORG
fsr-3833	13	5	307	CARDINAL
fsr-3833	13	6	200	CARDINAL
fsr-3833	13	7	norman	PERSON
fsr-3833	13	8	730194450	DATE
fsr-3833	13	9	228	CARDINAL
fsr-3833	13	10	6(4	CARDINAL
fsr-3833	13	11	1997	DATE
fsr-3833	16	1	roth ira	PERSON
fsr-3833	16	2	nondeduct ible ira	PERSON
fsr-3833	17	1	roth	PERSON
fsr-3833	18	1	roth	PERSON
fsr-3833	22	1	31%	PERCENT
fsr-3833	22	2	1998	DATE
fsr-3833	22	3	20%	PERCENT
fsr-3833	24	1	roth	PERSON
fsr-3833	30	1	roth	PERSON
fsr-3833	34	1	1974	DATE
fsr-3833	37	1	congress	ORG
fsr-3833	37	2	10%	PERCENT
fsr-3833	37	3	age 59	DATE
fsr-3833	38	1	229	CARDINAL
fsr-3833	38	2	1	CARDINAL
fsr-3833	38	3	1998	DATE
fsr-3833	38	4	6o	MONEY
fsr-3833	38	5	between $50,000 and $60,000	MONEY
fsr-3833	38	6	40,000	MONEY
fsr-3833	38	7	between $30,000 and $40,000	MONEY
fsr-3833	38	8	160,000	MONEY
fsr-3833	38	9	between $150,000 and $160,000	MONEY
fsr-3833	38	10	110,000	MONEY
fsr-3833	38	11	between $95,000 and $110,000	MONEY
fsr-3833	38	12	198 1	CARDINAL
fsr-3833	39	1	1981	DATE
fsr-3833	39	2	congress	ORG
fsr-3833	41	1	u.s.	GPE
fsr-3833	41	2	1984	DATE
fsr-3833	41	3	250%	PERCENT
fsr-3833	41	4	198 1 to 1982	DATE
fsr-3833	42	1	1986	DATE
fsr-3833	42	2	congress	ORG
fsr-3833	42	3	35,000	MONEY
fsr-3833	42	4	50,000	MONEY
fsr-3833	43	1	congress	ORG
fsr-3833	45	1	1997	DATE
fsr-3833	45	2	roth	PERSON
fsr-3833	46	1	roth	PERSON
fsr-3833	46	2	ira	PERSON
fsr-3833	46	3	less than $160,000	MONEY
fsr-3833	46	4	230	CARDINAL
fsr-3833	46	5	6(4	CARDINAL
fsr-3833	46	6	1997	DATE
fsr-3833	46	7	less than $110,000	MONEY
fsr-3833	47	1	1998	DATE
fsr-3833	47	2	1	CARDINAL
fsr-3833	48	1	2,000	MONEY
fsr-3833	49	1	roth	PERSON
fsr-3833	50	1	1	CARDINAL
fsr-3833	51	1	roth	PERSON
fsr-3833	52	1	110,000	MONEY
fsr-3833	52	2	160,000	MONEY
fsr-3833	53	1	a given year	DATE
fsr-3833	53	2	2,000	MONEY
fsr-3833	54	1	annual	DATE
fsr-3833	54	2	1,500	MONEY
fsr-3833	54	3	an additional $500	MONEY
fsr-3833	58	1	1980	DATE
fsr-3833	58	2	1983	DATE
fsr-3833	58	3	10%	PERCENT
fsr-3833	59	1	1981	DATE
fsr-3833	59	2	1981	DATE
fsr-3833	62	1	owens	PERSON
fsr-3833	62	2	1985	DATE
fsr-3833	65	1	yaari	ORG
fsr-3833	65	2	1985	DATE
fsr-3833	67	1	1986	DATE
fsr-3833	71	1	1986	DATE
fsr-3833	72	1	randolph	PERSON
fsr-3833	72	2	1994	DATE
fsr-3833	74	1	231	CARDINAL
fsr-3833	74	2	wolfson	GPE
fsr-3833	74	3	1992	DATE
fsr-3833	75	1	34-40	CARDINAL
fsr-3833	75	2	two	CARDINAL
fsr-3833	76	1	first	ORDINAL
fsr-3833	78	1	second	ORDINAL
fsr-3833	79	1	scholes	PERSON
fsr-3833	79	2	wolfson	PERSON
fsr-3833	80	1	randolph	ORG
fsr-3833	80	2	wolfson	PERSON
fsr-3833	80	3	wolfson	PERSON
fsr-3833	81	1	1997	DATE
fsr-3833	82	1	steuerle	ORG
fsr-3833	82	2	1997	DATE
fsr-3833	83	1	2,000	MONEY
fsr-3833	83	2	roth	PERSON
fsr-3833	84	1	only one	CARDINAL
fsr-3833	84	2	2,000	MONEY
fsr-3833	84	3	2,000	MONEY
fsr-3833	85	1	roth	PERSON
fsr-3833	86	1	three	CARDINAL
fsr-3833	87	1	first	ORDINAL
fsr-3833	87	2	roth ira	PERSON
fsr-3833	88	1	second	ORDINAL
fsr-3833	88	2	roth	PERSON
fsr-3833	89	1	roth	PERSON
fsr-3833	90	1	roth	PERSON
fsr-3833	92	1	roth	PERSON
fsr-3833	93	1	1	CARDINAL
fsr-3833	100	1	1997	DATE
fsr-3833	100	2	1997	DATE
fsr-3833	102	1	232	CARDINAL
fsr-3833	102	2	6(4	CARDINAL
fsr-3833	102	3	1997	DATE
fsr-3833	103	1	roth	PERSON
fsr-3833	104	1	ible	PERSON
fsr-3833	104	2	roth	PERSON
fsr-3833	106	1	1	CARDINAL
fsr-3833	108	1	years	DATE
fsr-3833	108	2	roth	PERSON
fsr-3833	109	1	one	CARDINAL
fsr-3833	110	1	3 1%	PERCENT
fsr-3833	110	2	2,000	MONEY
fsr-3833	111	1	620	MONEY
fsr-3833	112	1	2,000	MONEY
fsr-3833	112	2	620	MONEY
fsr-3833	112	3	1,380	MONEY
fsr-3833	113	1	1,380	MONEY
fsr-3833	113	2	one	CARDINAL
fsr-3833	113	3	2,000	MONEY
fsr-3833	113	4	a period of n years	DATE
fsr-3833	113	5	r.	NORP
fsr-3833	113	6	apt=(l+r)“/	ORG
fsr-3833	113	7	2	CARDINAL
fsr-3833	115	1	3	CARDINAL
fsr-3833	115	2	233	CARDINAL
fsr-3833	115	3	aat=	PRODUCT
fsr-3833	115	4	1 +	DATE
fsr-3833	115	5	4	CARDINAL
fsr-3833	116	1	less than (	MONEY
fsr-3833	117	1	roth	PERSON
fsr-3833	119	1	roth	PERSON
fsr-3833	121	1	5	CARDINAL
fsr-3833	121	2	roth	PERSON
fsr-3833	121	3	ira	PERSON
fsr-3833	123	1	less than (	MONEY
fsr-3833	124	1	1 +	QUANTITY
fsr-3833	124	2	roth ira	PERSON
fsr-3833	124	3	one	CARDINAL
fsr-3833	124	4	a period of n years	DATE
fsr-3833	124	5	6	CARDINAL
fsr-3833	126	1	6	CARDINAL
fsr-3833	126	2	1	CARDINAL
fsr-3833	127	1	1 +	CARDINAL
fsr-3833	128	1	1	CARDINAL
fsr-3833	128	2	7	CARDINAL
fsr-3833	128	3	0	CARDINAL
fsr-3833	128	4	4	CARDINAL
fsr-3833	128	5	5	CARDINAL
fsr-3833	130	1	1	CARDINAL
fsr-3833	132	1	randolph	PERSON
fsr-3833	132	2	1994	DATE
fsr-3833	132	3	234	CARDINAL
fsr-3833	132	4	6(4	CARDINAL
fsr-3833	132	5	1997	DATE
fsr-3833	133	1	randolph assumes	PERSON
fsr-3833	135	1	randolph	ORG
fsr-3833	135	2	1994	DATE
fsr-3833	137	1	n years	DATE
fsr-3833	143	1	n years	DATE
fsr-3833	145	1	section 85 1	LAW
fsr-3833	151	1	n years	DATE
fsr-3833	151	2	8)	CARDINAL
fsr-3833	155	1	1	CARDINAL
fsr-3833	155	2	9	CARDINAL
fsr-3833	157	1	1 +	DATE
fsr-3833	158	1	41	CARDINAL
fsr-3833	158	2	1	CARDINAL
fsr-3833	159	1	rp	ORG
fsr-3833	159	2	41	CARDINAL
fsr-3833	159	3	9	CARDINAL
fsr-3833	159	4	235	CARDINAL
fsr-3833	159	5	9	CARDINAL
fsr-3833	159	6	10	CARDINAL
fsr-3833	160	1	1 +	CARDINAL
fsr-3833	160	2	1	CARDINAL
fsr-3833	160	3	1 +	DATE
fsr-3833	161	1	rp	ORG
fsr-3833	161	2	41	CARDINAL
fsr-3833	161	3	10	CARDINAL
fsr-3833	161	4	10	CARDINAL
fsr-3833	161	5	accumula tion	PERSON
fsr-3833	162	1	11	CARDINAL
fsr-3833	164	1	1 +	DATE
fsr-3833	166	1	rp,)(l	GPE
fsr-3833	166	2	1 +	DATE
fsr-3833	166	3	rpob + rp&	ORG
fsr-3833	167	1	11	CARDINAL
fsr-3833	167	2	1	CARDINAL
fsr-3833	167	3	11	CARDINAL
fsr-3833	167	4	7	CARDINAL
fsr-3833	167	5	11	CARDINAL
fsr-3833	168	1	two	CARDINAL
fsr-3833	170	1	one	CARDINAL
fsr-3833	171	1	1	CARDINAL
fsr-3833	171	2	ira	PERSON
fsr-3833	171	3	110,000	MONEY
fsr-3833	171	4	160,000	MONEY
fsr-3833	172	1	110,000	MONEY
fsr-3833	172	2	160,000	MONEY
fsr-3833	172	3	3 1%	PERCENT
fsr-3833	173	1	weuset,=.31	PERSON
fsr-3833	174	1	20%	PERCENT
fsr-3833	174	2	1998	DATE
fsr-3833	175	1	1997	DATE
fsr-3833	175	2	18%	PERCENT
fsr-3833	175	3	years	DATE
fsr-3833	175	4	3 1,2000	CARDINAL
fsr-3833	176	1	20%	PERCENT
fsr-3833	177	1	18%	PERCENT
fsr-3833	179	1	12%	PERCENT
fsr-3833	179	2	20 years	DATE
fsr-3833	179	3	3	CARDINAL
fsr-3833	179	4	20%	PERCENT
fsr-3833	180	1	two	CARDINAL
fsr-3833	180	2	annual	DATE
fsr-3833	180	3	annual	DATE
fsr-3833	181	1	two	CARDINAL
fsr-3833	183	1	20%	PERCENT
fsr-3833	183	2	12%	PERCENT
fsr-3833	183	3	the year	DATE
fsr-3833	184	1	1 l	DATE
fsr-3833	184	2	11	CARDINAL
fsr-3833	184	3	7	CARDINAL
fsr-3833	184	4	12	CARDINAL
fsr-3833	184	5	one	CARDINAL
fsr-3833	185	1	236	CARDINAL
fsr-3833	185	2	6(4	CARDINAL
fsr-3833	185	3	1997 6.965942	DATE
fsr-3833	186	1	1.11256	CARDINAL
fsr-3833	186	2	j2’ .20[1.11256 .024p	ORG
fsr-3833	186	3	1	CARDINAL
fsr-3833	186	4	i. 11256	PERSON
fsr-3833	187	1	112561	DATE
fsr-3833	189	1	12	CARDINAL
fsr-3833	189	2	m&hematica	PERSON
fsr-3833	189	3	wolfram (1996	ORG
fsr-3833	190	1	21	CARDINAL
fsr-3833	191	1	only one	CARDINAL
fsr-3833	191	2	0.123688	CARDINAL
fsr-3833	191	3	between zero	CARDINAL
fsr-3833	192	1	0.123688	CARDINAL
fsr-3833	193	1	0.123688	CARDINAL
fsr-3833	193	2	0.123688	CARDINAL
fsr-3833	194	1	1 l	DATE
fsr-3833	195	1	annual	DATE
fsr-3833	195	2	five years to 40 years	DATE
fsr-3833	195	3	five-year	DATE
fsr-3833	196	1	0.07	CARDINAL
fsr-3833	197	1	2	CARDINAL
fsr-3833	197	2	five-year	DATE
fsr-3833	198	1	0.07	CARDINAL
fsr-3833	198	2	five years	DATE
fsr-3833	199	1	two	CARDINAL
fsr-3833	199	2	2	CARDINAL
fsr-3833	200	1	first	ORDINAL
fsr-3833	201	1	2	CARDINAL
fsr-3833	201	2	years	DATE
fsr-3833	201	3	5	CARDINAL
fsr-3833	239	1	11	CARDINAL
fsr-3833	239	2	1	CARDINAL
fsr-3833	248	1	12572	DATE
fsr-3833	260	1	12	CARDINAL
fsr-3833	267	1	177287	DATE
fsr-3833	269	1	35 40	CARDINAL
fsr-3833	274	1	12	CARDINAL
fsr-3833	276	1	.347692	ORG
fsr-3833	276	2	277 123	CARDINAL
fsr-3833	279	1	.179394 .193424 146654 .162380	ORG
fsr-3833	281	1	.137111 .099390	PERSON
fsr-3833	282	1	16207 .08 1892 098673 .06723 1	DATE
fsr-3833	286	1	.034216	ORG
fsr-3833	286	2	237	CARDINAL
fsr-3833	286	3	3	CARDINAL
fsr-3833	287	1	years	DATE
fsr-3833	287	2	10	CARDINAL
fsr-3833	311	1	1	CARDINAL
fsr-3833	311	2	.332488	EVENT
fsr-3833	319	1	ii90679 .07	PERSON
fsr-3833	322	1	1958	DATE
fsr-3833	325	1	.207222	PERSON
fsr-3833	328	1	.049343 & & io	ORG
fsr-3833	330	1	452	CARDINAL
fsr-3833	331	1	.050	ORG
fsr-3833	332	1	24 & & &	ORG
fsr-3833	336	1	.016431 & & & .i3	ORG
fsr-3833	337	1	.086687 & & & &	ORG
fsr-3833	340	1	.055375 & & & &	ORG
fsr-3833	343	1	.028587 & & & & .i6	ORG
fsr-3833	344	1	146587 005488 & & & &	CARDINAL
fsr-3833	346	1	092	CARDINAL
fsr-3833	346	2	i48 & & & & &	ORG
fsr-3833	347	1	.069543 & & & & & .20 * .298956 .049383 & & & & &	ORG
fsr-3833	349	1	20-year	DATE
fsr-3833	349	2	seven percent	PERCENT
fsr-3833	349	3	annual	DATE
fsr-3833	349	4	more than 0.804866	CARDINAL
fsr-3833	349	5	annual	DATE
fsr-3833	350	1	20-year	DATE
fsr-3833	350	2	20%	PERCENT
fsr-3833	350	3	annual	DATE
fsr-3833	350	4	0.177287	CARDINAL
fsr-3833	351	1	secondly	ORDINAL
fsr-3833	352	1	0.12	CARDINAL
fsr-3833	352	2	15 years	DATE
fsr-3833	352	3	0.611445	CARDINAL
fsr-3833	352	4	forty years	DATE
fsr-3833	352	5	0.099390	CARDINAL
fsr-3833	353	1	0.20	CARDINAL
fsr-3833	354	1	0.01	CARDINAL
fsr-3833	354	2	five years to 40 years	DATE
fsr-3833	354	3	five-year	DATE
fsr-3833	356	1	0.20	CARDINAL
fsr-3833	356	2	3	CARDINAL
fsr-3833	357	1	asterisk	ORG
fsr-3833	358	1	0.20	CARDINAL
fsr-3833	359	1	0.07	CARDINAL
fsr-3833	360	1	0.19	CARDINAL
fsr-3833	360	2	30	CARDINAL
fsr-3833	362	1	238	CARDINAL
fsr-3833	362	2	6(4	CARDINAL
fsr-3833	362	3	1997	DATE
fsr-3833	365	1	the american association of individual investors	ORG
fsr-3833	365	2	1997	DATE
fsr-3833	370	1	third	ORDINAL
fsr-3833	374	1	ten	CARDINAL
fsr-3833	374	2	at least five years	DATE
fsr-3833	374	3	american association of individual investors	ORG
fsr-3833	374	4	1997	DATE
fsr-3833	376	1	7	CARDINAL
fsr-3833	376	2	11	CARDINAL
fsr-3833	377	1	2	CARDINAL
fsr-3833	377	2	3	CARDINAL
fsr-3833	378	1	first	ORDINAL
fsr-3833	378	2	their early to mid twenties	DATE
fsr-3833	378	3	approximately 40 years	DATE
fsr-3833	380	1	20 years	DATE
fsr-3833	380	2	zero years to 40 years	DATE
fsr-3833	381	1	five-year	DATE
fsr-3833	381	2	annual	DATE
fsr-3833	381	3	american association of individual investors	ORG
fsr-3833	381	4	1997	DATE
fsr-3833	382	1	five-year	DATE
fsr-3833	382	2	1992	DATE
fsr-3833	382	3	1996	DATE
fsr-3833	383	1	five-year	DATE
fsr-3833	383	2	12%	PERCENT
fsr-3833	383	3	one dollar	MONEY
fsr-3833	383	4	two dollars	MONEY
fsr-3833	383	5	seven dollars	MONEY
fsr-3833	384	1	10	MONEY
fsr-3833	384	2	1	MONEY
fsr-3833	384	3	2	MONEY
fsr-3833	384	4	7	MONEY
fsr-3833	385	1	l/$lo	DATE
fsr-3833	385	2	0.012	CARDINAL
fsr-3833	385	3	2/$10x	MONEY
fsr-3833	385	4	0.024	CARDINAL
fsr-3833	386	1	4	CARDINAL
fsr-3833	387	1	4	CARDINAL
fsr-3833	387	2	5	CARDINAL
fsr-3833	387	3	6	CARDINAL
fsr-3833	387	4	7	CARDINAL
fsr-3833	388	1	one dollar	MONEY
fsr-3833	388	2	239	CARDINAL
fsr-3833	388	3	4	CARDINAL
fsr-3833	388	4	0.1200 0.0000 0.2707 7.4168	MONEY
fsr-3833	388	5	0.1700 0.0214	MONEY
fsr-3833	388	6	16.2529	CARDINAL
fsr-3833	388	7	4.1067	MONEY
fsr-3833	388	8	invesco	ORG
fsr-3833	389	1	15.4549	CARDINAL
fsr-3833	389	2	invesco	FAC
fsr-3833	389	3	0.0710 0.0086 0.7806	MONEY
fsr-3833	389	4	twenty	CARDINAL
fsr-3833	389	5	6.1815	MONEY
fsr-3833	389	6	0.1100 0.1910	MONEY
fsr-3833	389	7	0.1440 0.0117	MONEY
fsr-3833	389	8	0.1140 0.0067	MONEY
fsr-3833	389	9	6.2880	MONEY
fsr-3833	389	10	0.1270 0.0000 0.4225	MONEY
fsr-3833	389	11	7.8492	MONEY
fsr-3833	389	12	0.1225 0.0520	MONEY
fsr-3833	389	13	5	CARDINAL
fsr-3833	389	14	po acorn investment trust	ORG
fsr-3833	389	15	0.0487	MONEY
fsr-3833	389	16	gradison mcdonald	PERSON
fsr-3833	389	17	0.1031	MONEY
fsr-3833	389	18	0.0688	MONEY
fsr-3833	389	19	ia1	ORG
fsr-3833	389	20	0.0349	MONEY
fsr-3833	389	21	0.0980	CARDINAL
fsr-3833	389	22	0.1818	MONEY
fsr-3833	390	1	0.1058	MONEY
fsr-3833	390	2	twentieth century	DATE
fsr-3833	390	3	0.0498	MONEY
fsr-3833	391	1	0.1800 0.0440	CARDINAL
fsr-3833	392	1	17.0372	CARDINAL
fsr-3833	392	2	16.5276	CARDINAL
fsr-3833	392	3	11.6029	CARDINAL
fsr-3833	392	4	20.1269 19.2112	CARDINAL
fsr-3833	392	5	12.1471	CARDINAL
fsr-3833	392	6	one dollar	MONEY
fsr-3833	395	1	4	CARDINAL
fsr-3833	395	2	ten	CARDINAL
fsr-3833	397	1	0.0520	CARDINAL
fsr-3833	397	2	0.6350	CARDINAL
fsr-3833	399	1	five	CARDINAL
fsr-3833	399	2	ten	CARDINAL
fsr-3833	400	1	five 240	CARDINAL
fsr-3833	400	2	6(4	CARDINAL
fsr-3833	400	3	1997	DATE
fsr-3833	400	4	6	CARDINAL
fsr-3833	400	5	0.1410 0.4200	CARDINAL
fsr-3833	400	6	0.1490 0.2045	CARDINAL
fsr-3833	400	7	looo	ORG
fsr-3833	400	8	american	NORP
fsr-3833	400	9	0.1420 0.0903	MONEY
fsr-3833	400	10	0.1250	CARDINAL
fsr-3833	400	11	t. rowe price	ORG
fsr-3833	400	12	0.1470	CARDINAL
fsr-3833	400	13	0.1621	MONEY
fsr-3833	400	14	usaa	ORG
fsr-3833	400	15	0.4226	MONEY
fsr-3833	400	16	0.1420	CARDINAL
fsr-3833	400	17	1.2332 0.3536	CARDINAL
fsr-3833	401	1	3.6386 4.1770 8.0365	MONEY
fsr-3833	401	2	11.4081	CARDINAL
fsr-3833	401	3	10.6604	CARDINAL
fsr-3833	401	4	6.7669 7.7166	MONEY
fsr-3833	401	5	7	CARDINAL
fsr-3833	401	6	cox	ORG
fsr-3833	401	7	fidelity	ORG
fsr-3833	401	8	greenspring maxus	PERSON
fsr-3833	402	1	t. rowe price	ORG
fsr-3833	402	2	vanguard wellington	ORG
fsr-3833	403	1	0.0720	ORG
fsr-3833	403	2	2.5865	ORG
fsr-3833	403	3	7.0884	MONEY
fsr-3833	403	4	0.4023	CARDINAL
fsr-3833	403	5	3.8869	CARDINAL
fsr-3833	403	6	0.0083	CARDINAL
fsr-3833	403	7	0.4003	MONEY
fsr-3833	404	1	five	CARDINAL
fsr-3833	404	2	0.0956	CARDINAL
fsr-3833	404	3	0.8698	CARDINAL
fsr-3833	405	1	5	CARDINAL
fsr-3833	405	2	ten	CARDINAL
fsr-3833	408	1	only two	CARDINAL
fsr-3833	408	2	ten	CARDINAL
fsr-3833	409	1	two	CARDINAL
fsr-3833	409	2	0.0258	GPE
fsr-3833	409	3	0.2323	CARDINAL
fsr-3833	410	1	eight	CARDINAL
fsr-3833	410	2	0.0809	PRODUCT
fsr-3833	410	3	0.4948	GPE
fsr-3833	411	1	ten	CARDINAL
fsr-3833	412	1	0.2046	DATE
fsr-3833	413	1	6	CARDINAL
fsr-3833	413	2	241	CARDINAL
fsr-3833	413	3	only two	CARDINAL
fsr-3833	413	4	ten	CARDINAL
fsr-3833	414	1	two	CARDINAL
fsr-3833	414	2	0.1454	CARDINAL
fsr-3833	414	3	0.0379	CARDINAL
fsr-3833	415	1	eight	CARDINAL
fsr-3833	415	2	0.2194	ORG
fsr-3833	415	3	0.5575	MONEY
fsr-3833	416	1	7	CARDINAL
fsr-3833	418	1	three	CARDINAL
fsr-3833	419	1	0.3070	MONEY
fsr-3833	420	1	vi	PERSON
fsr-3833	420	2	1997	DATE
fsr-3833	421	1	two	CARDINAL
fsr-3833	423	1	annual	DATE
fsr-3833	423	2	2,000	MONEY
fsr-3833	423	3	one	CARDINAL
fsr-3833	424	1	roth	PERSON
fsr-3833	425	1	roth ira	PERSON
fsr-3833	431	1	randolph	ORG
fsr-3833	431	2	1994	DATE
fsr-3833	436	1	congress	ORG
fsr-3833	436	2	28% to 20%	PERCENT
fsr-3833	436	3	18%	PERCENT
fsr-3833	436	4	2001	DATE
fsr-3833	437	1	two	CARDINAL
fsr-3833	438	1	242	CARDINAL
fsr-3833	438	2	6(4	CARDINAL
fsr-3833	438	3	1997	DATE
fsr-3833	443	1	american association of individual investors	ORG
fsr-3833	444	1	1997	DATE
fsr-3833	445	1	16th	ORDINAL
fsr-3833	446	1	chicago	GPE
fsr-3833	447	1	m. (1997).	ORG
fsr-3833	448	1	the clinton administration’s	ORG
fsr-3833	449	1	daily	DATE
fsr-3833	449	2	july 1	DATE
fsr-3833	450	1	burgess	LOC
fsr-3833	450	2	r.d.	GPE
fsr-3833	450	3	s.a.	GPE
fsr-3833	450	4	1980	DATE
fsr-3833	452	1	the american taxation association	ORG
fsr-3833	452	2	34	CARDINAL
fsr-3833	453	1	o’neil	PERSON
fsr-3833	453	2	c.j.	GPE
fsr-3833	453	3	d.v.	GPE
fsr-3833	453	4	m.p.	GPE
fsr-3833	453	5	1983	DATE
fsr-3833	455	1	the american taxation association	ORG
fsr-3833	455	2	4	CARDINAL
fsr-3833	455	3	35 43	DATE
fsr-3833	456	1	owens	GPE
fsr-3833	456	2	r.w.	GPE
fsr-3833	456	3	g.l.	GPE
fsr-3833	456	4	1985	DATE
fsr-3833	458	1	journal of bunk research	ORG
fsr-3833	458	2	16	CARDINAL
fsr-3833	458	3	161	CARDINAL
fsr-3833	459	1	randolph	ORG
fsr-3833	459	2	w.l.	ORG
fsr-3833	459	3	1994	DATE
fsr-3833	461	1	financial ser vices review	ORG
fsr-3833	461	2	3	CARDINAL
fsr-3833	461	3	127	CARDINAL
fsr-3833	462	1	scholes	GPE
fsr-3833	462	2	m.s.	GPE
fsr-3833	462	3	m.a.	GPE
fsr-3833	462	4	1992	DATE
fsr-3833	464	1	engle wood cliffs	ORG
fsr-3833	464	2	nj	ORG
fsr-3833	464	3	prentice-hall	ORG
fsr-3833	465	1	r.r.	PERSON
fsr-3833	465	2	1986	DATE
fsr-3833	467	1	i2,40-43	DATE
fsr-3833	468	1	steuerle	ORG
fsr-3833	468	2	1997	DATE
fsr-3833	470	1	76	DATE
fsr-3833	470	2	177%	PERCENT
fsr-3833	470	3	1776	DATE
fsr-3833	471	1	u.s.	GPE
fsr-3833	472	1	1984	DATE
fsr-3833	473	1	1970-1984	DATE
fsr-3833	474	1	washington	GPE
fsr-3833	474	2	dc	GPE
fsr-3833	474	3	u.s.	GPE
fsr-3833	474	4	treasury	ORG
fsr-3833	475	1	wolfram	PERSON
fsr-3833	475	2	s. (1996	ORG
fsr-3833	477	1	champaign	PERSON
fsr-3833	477	2	il	ORG
fsr-3833	477	3	wolfram	PERSON
fsr-3833	478	1	yaari	ORG
fsr-3833	478	2	f.j.	GPE
fsr-3833	478	3	1985	DATE
fsr-3833	479	1	ira	PERSON
fsr-3833	479	2	keough	PERSON
fsr-3833	480	1	8,203	CARDINAL