id	sid	eid	entity	type
fsr-3834	1	1	2	CARDINAL
fsr-3834	1	2	6(4	CARDINAL
fsr-3834	1	3	243	CARDINAL
fsr-3834	1	4	0 1997	DATE
fsr-3834	1	5	jai press inc	ORG
fsr-3834	1	6	1057-0810	DATE
fsr-3834	2	1	stephen m. horan	PERSON
fsr-3834	2	2	jeffrey h. peterson robert mcleod	PERSON
fsr-3834	2	3	64%	PERCENT
fsr-3834	5	1	roth	PERSON
fsr-3834	7	1	15%	PERCENT
fsr-3834	8	1	15%	PERCENT
fsr-3834	9	1	i. introduction	PERSON
fsr-3834	10	1	kai ser,	PERSON
fsr-3834	10	2	1990	DATE
fsr-3834	11	1	bodie & merton	ORG
fsr-3834	11	2	1998	DATE
fsr-3834	13	1	crain	PERSON
fsr-3834	13	2	austin	PERSON
fsr-3834	13	3	1997	DATE
fsr-3834	13	4	1997	DATE
fsr-3834	13	5	31%	PERCENT
fsr-3834	14	1	two	CARDINAL
fsr-3834	15	1	stephen m. horan	PERSON
fsr-3834	15	2	jeffrey h. peterson l	PERSON
fsr-3834	15	3	st. bonaventure university	GPE
fsr-3834	15	4	st. bonaventure	GPE
fsr-3834	15	5	new york 14778	GPE
fsr-3834	16	1	robert mcleod l	PERSON
fsr-3834	16	2	university of alabama	ORG
fsr-3834	16	3	tuscaloosa	GPE
fsr-3834	16	4	alabama	GPE
fsr-3834	16	5	35487-0224	DATE
fsr-3834	17	1	244	CARDINAL
fsr-3834	17	2	6(4) 1997 first	DATE
fsr-3834	18	1	nondeduct ible	PERSON
fsr-3834	19	1	second	ORDINAL
fsr-3834	20	1	bern heim	PERSON
fsr-3834	20	2	skinner	PERSON
fsr-3834	20	3	wienberg	PERSON
fsr-3834	20	4	1997	DATE
fsr-3834	20	5	about 64%	PERCENT
fsr-3834	21	1	each year	DATE
fsr-3834	22	1	31%	PERCENT
fsr-3834	22	2	28%	PERCENT
fsr-3834	23	1	roth	PERSON
fsr-3834	25	1	one	CARDINAL
fsr-3834	25	2	one	CARDINAL
fsr-3834	25	3	1998	DATE
fsr-3834	25	4	four years	DATE
fsr-3834	26	1	1998	DATE
fsr-3834	28	1	austin	PERSON
fsr-3834	28	2	1997	DATE
fsr-3834	32	1	ira	PERSON
fsr-3834	33	1	gale & scholz	ORG
fsr-3834	33	2	1994	DATE
fsr-3834	34	1	hubbard & skinner, 1995,	ORG
fsr-3834	34	2	1996	DATE
fsr-3834	36	1	o’neil	PERSON
fsr-3834	36	2	1983	DATE
fsr-3834	36	3	10%	PERCENT
fsr-3834	38	1	yaari	GPE
fsr-3834	38	2	1985	DATE
fsr-3834	38	3	as short as two years	DATE
fsr-3834	39	1	seila	PERSON
fsr-3834	39	2	1993, 1994	DATE
fsr-3834	40	1	saftner & fink	ORG
fsr-3834	40	2	1990	DATE
fsr-3834	40	3	1988	DATE
fsr-3834	40	4	245	CARDINAL
fsr-3834	41	1	seila	PERSON
fsr-3834	42	1	crain	PERSON
fsr-3834	42	2	austin	PERSON
fsr-3834	42	3	1997	DATE
fsr-3834	42	4	roth	PERSON
fsr-3834	43	1	randolf	PERSON
fsr-3834	43	2	1994	DATE
fsr-3834	44	1	aithough randolf	PERSON
fsr-3834	45	1	austin	PERSON
fsr-3834	46	1	roth	PERSON
fsr-3834	47	1	crain	PERSON
fsr-3834	47	2	austin	PERSON
fsr-3834	49	1	3 1%	PERCENT
fsr-3834	51	1	28%	PERCENT
fsr-3834	51	2	roth	PERSON
fsr-3834	51	3	crain & austin	ORG
fsr-3834	51	4	roth	PERSON
fsr-3834	51	5	3 1%	PERCENT
fsr-3834	52	1	28%	PERCENT
fsr-3834	53	1	3 1%	PERCENT
fsr-3834	54	1	first	ORDINAL
fsr-3834	56	1	10%	PERCENT
fsr-3834	57	1	1998	DATE
fsr-3834	57	2	evenly over four years	DATE
fsr-3834	58	1	15 and 28%	PERCENT
fsr-3834	59	1	3 1%	PERCENT
fsr-3834	61	1	1998	DATE
fsr-3834	61	2	post1998	ORG
fsr-3834	61	3	1998	DATE
fsr-3834	64	1	246	CARDINAL
fsr-3834	64	2	6(4	CARDINAL
fsr-3834	64	3	1997	DATE
fsr-3834	65	1	n years	DATE
fsr-3834	65	2	1 +	DATE
fsr-3834	65	3	1 +	DATE
fsr-3834	65	4	1	CARDINAL
fsr-3834	65	5	1	CARDINAL
fsr-3834	67	1	years	DATE
fsr-3834	68	1	1	CARDINAL
fsr-3834	68	2	10%	PERCENT
fsr-3834	68	3	age 59	DATE
fsr-3834	70	1	55year	CARDINAL
fsr-3834	70	2	age 60	DATE
fsr-3834	71	1	age 60	DATE
fsr-3834	72	1	five years	DATE
fsr-3834	74	1	age 55	DATE
fsr-3834	74	2	age 70	DATE
fsr-3834	74	3	15 years	DATE
fsr-3834	77	1	crain	PERSON
fsr-3834	77	2	austin	PERSON
fsr-3834	77	3	n years	DATE
fsr-3834	78	1	annual	DATE
fsr-3834	78	2	annual	DATE
fsr-3834	80	1	2	CARDINAL
fsr-3834	81	1	1 +	CARDINAL
fsr-3834	81	2	1 +	CARDINAL
fsr-3834	81	3	rpoitoi rpcgt	PERSON
fsr-3834	82	1	1 +	CARDINAL
fsr-3834	82	2	rpoitoi rpcgt	PERSON
fsr-3834	82	3	1	CARDINAL
fsr-3834	82	4	jt	PERSON
fsr-3834	82	5	247	CARDINAL
fsr-3834	82	6	3	CARDINAL
fsr-3834	82	7	austin	PERSON
fsr-3834	82	8	1997	DATE
fsr-3834	82	9	3	CARDINAL
fsr-3834	85	1	20%	PERCENT
fsr-3834	88	1	two	CARDINAL
fsr-3834	89	1	years	DATE
fsr-3834	90	1	roth	PERSON
fsr-3834	90	2	crain & austin	ORG
fsr-3834	90	3	roth	PERSON
fsr-3834	90	4	3 1%	PERCENT
fsr-3834	90	5	28%	PERCENT
fsr-3834	90	6	roth	PERSON
fsr-3834	91	1	31%	PERCENT
fsr-3834	93	1	28%	PERCENT
fsr-3834	94	1	20%	PERCENT
fsr-3834	96	1	.07	PRODUCT
fsr-3834	96	2	crain	PERSON
fsr-3834	96	3	austin	PERSON
fsr-3834	96	4	1997	DATE
fsr-3834	97	1	31%	PERCENT
fsr-3834	97	2	20%	PERCENT
fsr-3834	98	1	1	CARDINAL
fsr-3834	98	2	3	CARDINAL
fsr-3834	98	3	1	CARDINAL
fsr-3834	99	1	alge braically	PERSON
fsr-3834	99	2	248	CARDINAL
fsr-3834	99	3	6(4	CARDINAL
fsr-3834	99	4	1997 1	DATE
fsr-3834	100	1	toj-rpcstcg)n	ORG
fsr-3834	100	2	1 +	CARDINAL
fsr-3834	100	3	gtcg)n 1	ORG
fsr-3834	100	4	1	CARDINAL
fsr-3834	100	5	1 +	DATE
fsr-3834	100	6	1	CARDINAL
fsr-3834	100	7	1 +	CARDINAL
fsr-3834	100	8	gtcg)n 1	ORG
fsr-3834	100	9	4	CARDINAL
fsr-3834	101	1	1	CARDINAL
fsr-3834	101	2	1	CARDINAL
fsr-3834	104	1	20-year	DATE
fsr-3834	104	2	8%	PERCENT
fsr-3834	104	3	1	CARDINAL
fsr-3834	105	1	years	DATE
fsr-3834	105	2	5	CARDINAL
fsr-3834	105	3	1%	PERCENT
fsr-3834	110	1	2%	PERCENT
fsr-3834	115	1	3%	PERCENT
fsr-3834	118	1	0.886 0.722 0.601 4%	MONEY
fsr-3834	120	1	0.788 0.614	MONEY
fsr-3834	120	2	0.492 0.403 5%	PERCENT
fsr-3834	121	1	6%	PERCENT
fsr-3834	123	1	0.946	CARDINAL
fsr-3834	123	2	0.210 7%	PERCENT
fsr-3834	123	3	0.785 0.522 0.371 0.274 0.207	MONEY
fsr-3834	123	4	0.158 8%	PERCENT
fsr-3834	123	5	0.435	MONEY
fsr-3834	123	6	0.120 9%	PERCENT
fsr-3834	123	7	0.572	CARDINAL
fsr-3834	123	8	0.090 10%	PERCENT
fsr-3834	123	9	11%	PERCENT
fsr-3834	123	10	0.079 0.050 12%	PERCENT
fsr-3834	123	11	1 0.035 13%	PERCENT
fsr-3834	123	12	14%	PERCENT
fsr-3834	123	13	0.596	CARDINAL
fsr-3834	123	14	0.035	CARDINAL
fsr-3834	123	15	0.023 15%	PERCENT
fsr-3834	123	16	0.282	MONEY
fsr-3834	123	17	0.094 0.053	MONEY
fsr-3834	123	18	0.004 16%	PERCENT
fsr-3834	123	19	0.255 0.143 0.08 1	MONEY
fsr-3834	123	20	0.016	CARDINAL
fsr-3834	123	21	17%	PERCENT
fsr-3834	123	22	0.466	CARDINAL
fsr-3834	123	23	0.232	MONEY
fsr-3834	123	24	18%	PERCENT
fsr-3834	123	25	0.113	MONEY
fsr-3834	123	26	19%	PERCENT
fsr-3834	124	1	20%	PERCENT
fsr-3834	126	1	austin	GPE
fsr-3834	126	2	1998	DATE
fsr-3834	127	1	249	CARDINAL
fsr-3834	127	2	2	CARDINAL
fsr-3834	128	1	years	DATE
fsr-3834	128	2	5	CARDINAL
fsr-3834	128	3	20	CARDINAL
fsr-3834	128	4	1%	PERCENT
fsr-3834	133	1	2%	PERCENT
fsr-3834	136	1	0.938	CARDINAL
fsr-3834	136	2	0.739 0.591 3%	MONEY
fsr-3834	137	1	0.970 0.68 1	MONEY
fsr-3834	137	2	0.264 4%	PERCENT
fsr-3834	138	1	0.630	CARDINAL
fsr-3834	138	2	0.103 5%	PERCENT
fsr-3834	139	1	6%	PERCENT
fsr-3834	141	1	7%	PERCENT
fsr-3834	141	2	0.867	CARDINAL
fsr-3834	141	3	0.077	CARDINAL
fsr-3834	143	1	8%	PERCENT
fsr-3834	143	2	0.315	MONEY
fsr-3834	143	3	0.023	CARDINAL
fsr-3834	145	1	9%	PERCENT
fsr-3834	145	2	0.596 0.240 0,075	MONEY
fsr-3834	149	1	10%	PERCENT
fsr-3834	151	1	11%	PERCENT
fsr-3834	154	1	12%	PERCENT
fsr-3834	154	2	0.360	CARDINAL
fsr-3834	154	3	0.092	MONEY
fsr-3834	158	1	13%	PERCENT
fsr-3834	158	2	0.306 0.059	CARDINAL
fsr-3834	162	1	14%	PERCENT
fsr-3834	162	2	0.260 0.030	CARDINAL
fsr-3834	167	1	15%	PERCENT
fsr-3834	171	1	16%	PERCENT
fsr-3834	171	2	0.911 0,185	CARDINAL
fsr-3834	177	1	17%	PERCENT
fsr-3834	183	1	18%	PERCENT
fsr-3834	183	2	0,128	CARDINAL
fsr-3834	189	1	19%	PERCENT
fsr-3834	189	2	0.722 0,104	CARDINAL
fsr-3834	195	1	20%	PERCENT
fsr-3834	202	1	austin	GPE
fsr-3834	202	2	1997	DATE
fsr-3834	203	1	3	CARDINAL
fsr-3834	203	2	10	CARDINAL
fsr-3834	203	3	austin	PERSON
fsr-3834	203	4	1997	DATE
fsr-3834	203	5	31%	PERCENT
fsr-3834	203	6	28%	PERCENT
fsr-3834	203	7	5 2	CARDINAL
fsr-3834	203	8	2	CARDINAL
fsr-3834	203	9	2	CARDINAL
fsr-3834	203	10	43.5%	PERCENT
fsr-3834	206	1	crain	PERSON
fsr-3834	206	2	austin	PERSON
fsr-3834	206	3	1997	DATE
fsr-3834	207	1	20 years	DATE
fsr-3834	207	2	28%	PERCENT
fsr-3834	207	3	8%	PERCENT
fsr-3834	207	4	250	CARDINAL
fsr-3834	207	5	6(4	CARDINAL
fsr-3834	207	6	1997	DATE
fsr-3834	208	1	crain	PERSON
fsr-3834	208	2	austin	PERSON
fsr-3834	208	3	1997	DATE
fsr-3834	208	4	11%	PERCENT
fsr-3834	208	5	3 1%	PERCENT
fsr-3834	209	1	1	CARDINAL
fsr-3834	209	2	15year	CARDINAL
fsr-3834	210	1	crain	PERSON
fsr-3834	210	2	austin	PERSON
fsr-3834	210	3	1997	DATE
fsr-3834	210	4	20 year	DATE
fsr-3834	210	5	3 1%	PERCENT
fsr-3834	212	1	austin	PERSON
fsr-3834	212	2	14.58%	PERCENT
fsr-3834	212	3	at least ten	CARDINAL
fsr-3834	214	1	2	CARDINAL
fsr-3834	214	2	15 years	DATE
fsr-3834	214	3	28%	PERCENT
fsr-3834	214	4	7%	PERCENT
fsr-3834	215	1	crain	PERSON
fsr-3834	215	2	austin	PERSON
fsr-3834	215	3	1997	DATE
fsr-3834	215	4	10%	PERCENT
fsr-3834	215	5	31%	PERCENT
fsr-3834	216	1	2	CARDINAL
fsr-3834	216	2	lo-year	ORG
fsr-3834	217	1	crain	PERSON
fsr-3834	217	2	austin	PERSON
fsr-3834	217	3	1997	DATE
fsr-3834	217	4	15-year	DATE
fsr-3834	217	5	3 1%	PERCENT
fsr-3834	219	1	austin	PERSON
fsr-3834	219	2	13&l%	CARDINAL
fsr-3834	219	3	at least ten years	DATE
fsr-3834	220	1	crain	PERSON
fsr-3834	220	2	austin	GPE
fsr-3834	220	3	ten	CARDINAL
fsr-3834	220	4	20-year	DATE
fsr-3834	220	5	five-year	DATE
fsr-3834	221	1	3	CARDINAL
fsr-3834	222	1	ten	CARDINAL
fsr-3834	222	2	crain	PERSON
fsr-3834	222	3	austin	PERSON
fsr-3834	222	4	five	CARDINAL
fsr-3834	222	5	20 years	DATE
fsr-3834	222	6	31%	PERCENT
fsr-3834	223	1	28%	PERCENT
fsr-3834	223	2	two	CARDINAL
fsr-3834	224	1	only one	CARDINAL
fsr-3834	224	2	two	CARDINAL
fsr-3834	224	3	28%	PERCENT
fsr-3834	227	1	15%	PERCENT
fsr-3834	228	1	20%	PERCENT
fsr-3834	230	1	roth	PERSON
fsr-3834	231	1	roth	PERSON
fsr-3834	231	2	more than five years	DATE
fsr-3834	231	3	59’/2 years old	DATE
fsr-3834	231	4	first	ORDINAL
fsr-3834	233	1	l(l	PERSON
fsr-3834	233	2	251	CARDINAL
fsr-3834	233	3	5	CARDINAL
fsr-3834	233	4	l( 1 + ry	DATE
fsr-3834	233	5	1	CARDINAL
fsr-3834	234	1	6	CARDINAL
fsr-3834	234	2	no more than $100,000	MONEY
fsr-3834	234	3	roth	PERSON
fsr-3834	236	1	1998	DATE
fsr-3834	236	2	four years	DATE
fsr-3834	237	1	the year	DATE
fsr-3834	237	2	1	CARDINAL
fsr-3834	237	3	1 +	DATE
fsr-3834	238	1	roth	PERSON
fsr-3834	239	1	5	CARDINAL
fsr-3834	240	1	ible	PERSON
fsr-3834	242	1	the year	DATE
fsr-3834	245	1	1	CARDINAL
fsr-3834	245	2	1 +	DATE
fsr-3834	248	1	1 +	DATE
fsr-3834	248	2	3	CARDINAL
fsr-3834	249	1	first	ORDINAL
fsr-3834	250	1	second	ORDINAL
fsr-3834	251	1	252	CARDINAL
fsr-3834	251	2	6(4) 1997	DATE
fsr-3834	252	1	3	CARDINAL
fsr-3834	252	2	1 + rrpj	QUANTITY
fsr-3834	252	3	1	CARDINAL
fsr-3834	252	4	1 fvrorhconv	QUANTITY
fsr-3834	252	5	1 ++tu	QUANTITY
fsr-3834	252	6	1 +	CARDINAL
fsr-3834	252	7	1	CARDINAL
fsr-3834	252	8	9	CARDINAL
fsr-3834	253	1	1	CARDINAL
fsr-3834	253	2	1 +	CARDINAL
fsr-3834	253	3	1	CARDINAL
fsr-3834	253	4	j hence	PERSON
fsr-3834	253	5	1	CARDINAL
fsr-3834	253	6	1	CARDINAL
fsr-3834	253	7	1 +	CARDINAL
fsr-3834	253	8	10	CARDINAL
fsr-3834	253	9	1998	DATE
fsr-3834	253	10	four years	DATE
fsr-3834	253	11	1998	DATE
fsr-3834	254	1	second	ORDINAL
fsr-3834	254	2	four-year	DATE
fsr-3834	254	3	one-fourth	CARDINAL
fsr-3834	254	4	second	ORDINAL
fsr-3834	255	1	4	CARDINAL
fsr-3834	255	2	roth	PERSON
fsr-3834	255	3	28%	PERCENT
fsr-3834	255	4	years	DATE
fsr-3834	256	1	5	CARDINAL
fsr-3834	256	2	15	CARDINAL
fsr-3834	256	3	1.070	CARDINAL
fsr-3834	256	4	1.086	CARDINAL
fsr-3834	256	5	1.151 6%	PERCENT
fsr-3834	256	6	1.021	CARDINAL
fsr-3834	256	7	1.039	CARDINAL
fsr-3834	256	8	1.069	CARDINAL
fsr-3834	256	9	1.082	CARDINAL
fsr-3834	256	10	1.104 1.114 1.052	QUANTITY
fsr-3834	256	11	1.052	CARDINAL
fsr-3834	256	12	1.052	CARDINAL
fsr-3834	256	13	1.149	MONEY
fsr-3834	256	14	1.179 8%	PERCENT
fsr-3834	256	15	1.027	CARDINAL
fsr-3834	256	16	1.085	ORDINAL
fsr-3834	256	17	1.067 1.067	MONEY
fsr-3834	256	18	1.067	CARDINAL
fsr-3834	256	19	1.067	CARDINAL
fsr-3834	256	20	1.067	CARDINAL
fsr-3834	256	21	1.067	CARDINAL
fsr-3834	256	22	1.067	CARDINAL
fsr-3834	256	23	1.159 1.171 1.183	MONEY
fsr-3834	256	24	1.203 10%	PERCENT
fsr-3834	256	25	1.080	CARDINAL
fsr-3834	256	26	1.081	CARDINAL
fsr-3834	256	27	1.081	CARDINAL
fsr-3834	256	28	1.081	CARDINAL
fsr-3834	256	29	1.081	CARDINAL
fsr-3834	256	30	1.081	CARDINAL
fsr-3834	256	31	1.081	CARDINAL
fsr-3834	256	32	1.081	CARDINAL
fsr-3834	256	33	1.190	MONEY
fsr-3834	256	34	1.223 12%	PERCENT
fsr-3834	256	35	1.038	CARDINAL
fsr-3834	256	36	1.090	CARDINAL
fsr-3834	256	37	1.158 1.171	MONEY
fsr-3834	256	38	1.137	MONEY
fsr-3834	256	39	1.207 1.219	CARDINAL
fsr-3834	256	40	1.241 14%	PERCENT
fsr-3834	256	41	1.043	CARDINAL
fsr-3834	256	42	1.074	MONEY
fsr-3834	256	43	1.156 1.171 1.186	MONEY
fsr-3834	256	44	1.174	CARDINAL
fsr-3834	256	45	1.208	MONEY
fsr-3834	256	46	1.234	CARDINAL
fsr-3834	256	47	16%	PERCENT
fsr-3834	256	48	1.047	CARDINAL
fsr-3834	256	49	1.199 1.117 1.117 1.117	MONEY
fsr-3834	256	50	1.117	MONEY
fsr-3834	256	51	1998	DATE
fsr-3834	257	1	1998	DATE
fsr-3834	258	1	1998	DATE
fsr-3834	258	2	253	CARDINAL
fsr-3834	258	3	5	CARDINAL
fsr-3834	258	4	roth	PERSON
fsr-3834	258	5	28% to 15%	PERCENT
fsr-3834	258	6	years	DATE
fsr-3834	258	7	5 10	CARDINAL
fsr-3834	258	8	20	CARDINAL
fsr-3834	258	9	0.907	CARDINAL
fsr-3834	258	10	0.920 0.932	MONEY
fsr-3834	258	11	0.95 1	CARDINAL
fsr-3834	258	12	0.975 6%	PERCENT
fsr-3834	258	13	0.880	CARDINAL
fsr-3834	258	14	0.89	CARDINAL
fsr-3834	258	15	0.891	CARDINAL
fsr-3834	258	16	8%	PERCENT
fsr-3834	258	17	0.889	MONEY
fsr-3834	258	18	0.919	CARDINAL
fsr-3834	258	19	0.962 0.904	MONEY
fsr-3834	258	20	0.969	MONEY
fsr-3834	258	21	1.002	CARDINAL
fsr-3834	258	22	1.019 10%	PERCENT
fsr-3834	258	23	0.875	CARDINAL
fsr-3834	258	24	0.978	MONEY
fsr-3834	258	25	0.95 1	CARDINAL
fsr-3834	258	26	1.018	CARDINAL
fsr-3834	258	27	1.036 12%	PERCENT
fsr-3834	258	28	0.963	MONEY
fsr-3834	258	29	1.022	CARDINAL
fsr-3834	258	30	14%	PERCENT
fsr-3834	258	31	1.004	DATE
fsr-3834	258	32	0.937	MONEY
fsr-3834	258	33	0.937	MONEY
fsr-3834	258	34	0.937	MONEY
fsr-3834	258	35	0.937	MONEY
fsr-3834	258	36	0.937	MONEY
fsr-3834	258	37	0.937	MONEY
fsr-3834	259	1	16%	PERCENT
fsr-3834	259	2	0.938	MONEY
fsr-3834	259	3	1998	DATE
fsr-3834	260	1	1998	DATE
fsr-3834	261	1	1998	DATE
fsr-3834	263	1	4	CARDINAL
fsr-3834	263	2	28%	PERCENT
fsr-3834	264	1	three	CARDINAL
fsr-3834	265	1	1998	DATE
fsr-3834	266	1	1998	DATE
fsr-3834	267	1	1998	DATE
fsr-3834	268	1	crain	PERSON
fsr-3834	268	2	austin	GPE
fsr-3834	270	1	20-year	DATE
fsr-3834	270	2	10%	PERCENT
fsr-3834	270	3	15.9%	PERCENT
fsr-3834	271	1	4	CARDINAL
fsr-3834	272	1	first	ORDINAL
fsr-3834	272	2	28%	PERCENT
fsr-3834	273	1	second	ORDINAL
fsr-3834	274	1	1998	DATE
fsr-3834	276	1	1998	DATE
fsr-3834	277	1	5	CARDINAL
fsr-3834	277	2	15%	PERCENT
fsr-3834	279	1	15%	PERCENT
fsr-3834	279	2	three	CARDINAL
fsr-3834	279	3	1	CARDINAL
fsr-3834	279	4	254	CARDINAL
fsr-3834	279	5	6(4	CARDINAL
fsr-3834	279	6	1997	DATE
fsr-3834	279	7	6	CARDINAL
fsr-3834	279	8	roth	PERSON
fsr-3834	279	9	15% to 28%	PERCENT
fsr-3834	279	10	years	DATE
fsr-3834	280	1	5	CARDINAL
fsr-3834	280	2	15	CARDINAL
fsr-3834	280	3	1.218	CARDINAL
fsr-3834	280	4	1.227	CARDINAL
fsr-3834	280	5	1.234	MONEY
fsr-3834	280	6	1.246	MONEY
fsr-3834	280	7	6%	PERCENT
fsr-3834	280	8	1.192	CARDINAL
fsr-3834	280	9	1.202	CARDINAL
fsr-3834	280	10	1.231	MONEY
fsr-3834	280	11	1.241 1.208	CARDINAL
fsr-3834	280	12	1.208 1.208	CARDINAL
fsr-3834	280	13	1.228	CARDINAL
fsr-3834	280	14	1.247	CARDINAL
fsr-3834	280	15	1.272	CARDINAL
fsr-3834	280	16	1.277 8%	PERCENT
fsr-3834	280	17	1.195	CARDINAL
fsr-3834	280	18	1.207	MONEY
fsr-3834	280	19	1.226 1.234 1.241	MONEY
fsr-3834	280	20	1.216	CARDINAL
fsr-3834	280	21	1.266 1.272	CARDINAL
fsr-3834	280	22	1.284 1.289 10%	PERCENT
fsr-3834	280	23	1.198	CARDINAL
fsr-3834	280	24	1.263	CARDINAL
fsr-3834	280	25	1.215	CARDINAL
fsr-3834	280	26	1.300 12%	PERCENT
fsr-3834	280	27	1.201	CARDINAL
fsr-3834	280	28	1.257	CARDINAL
fsr-3834	280	29	1.272	CARDINAL
fsr-3834	280	30	1.231	MONEY
fsr-3834	280	31	1.266	CARDINAL
fsr-3834	280	32	1.291	CARDINAL
fsr-3834	280	33	1.304	CARDINAL
fsr-3834	280	34	14%	PERCENT
fsr-3834	280	35	1.264	CARDINAL
fsr-3834	280	36	.237	CARDINAL
fsr-3834	280	37	.237	CARDINAL
fsr-3834	280	38	1.231	MONEY
fsr-3834	280	39	1.274	CARDINAL
fsr-3834	280	40	1.299	CARDINAL
fsr-3834	280	41	1.312	CARDINAL
fsr-3834	280	42	1.318 16%	PERCENT
fsr-3834	280	43	1.250	CARDINAL
fsr-3834	280	44	1.210	CARDINAL
fsr-3834	280	45	.243	CARDINAL
fsr-3834	280	46	1998	DATE
fsr-3834	281	1	1998	DATE
fsr-3834	282	1	1998	DATE
fsr-3834	283	1	2	CARDINAL
fsr-3834	283	2	3	CARDINAL
fsr-3834	286	1	1998	DATE
fsr-3834	287	1	1998	DATE
fsr-3834	288	1	3 1%	PERCENT
fsr-3834	288	2	100,000	MONEY
fsr-3834	289	1	6	CARDINAL
fsr-3834	289	2	15%	PERCENT
fsr-3834	289	3	28%	PERCENT
fsr-3834	289	4	roth	PERSON
fsr-3834	291	1	bemheim	GPE
fsr-3834	291	2	skinner	PERSON
fsr-3834	291	3	wienberg	GPE
fsr-3834	291	4	1997	DATE
fsr-3834	291	5	about 64%	PERCENT
fsr-3834	293	1	20%	PERCENT
fsr-3834	293	2	255	CARDINAL
fsr-3834	293	3	20%	PERCENT
fsr-3834	296	1	approximately 15%	PERCENT
fsr-3834	296	2	at least ten	CARDINAL
fsr-3834	297	1	15%	PERCENT
fsr-3834	298	1	roth	PERSON
fsr-3834	299	1	28%	PERCENT
fsr-3834	301	1	1998	DATE
fsr-3834	302	1	1998	DATE
fsr-3834	303	1	15%	PERCENT
fsr-3834	304	1	15%	PERCENT
fsr-3834	305	1	10%	PERCENT
fsr-3834	310	1	bernheim	GPE
fsr-3834	310	2	b.d.	GPE
fsr-3834	310	3	skinner	PERSON
fsr-3834	310	4	j.s.	GPE
fsr-3834	310	5	s. (1997	ORG
fsr-3834	311	1	u.s.	GPE
fsr-3834	312	1	stanford university	ORG
fsr-3834	313	1	bodie	GPE
fsr-3834	313	2	z., & merton	ORG
fsr-3834	313	3	r.c.	GPE
fsr-3834	313	4	1998	DATE
fsr-3834	315	1	englewood cliffs	GPE
fsr-3834	315	2	nj	ORG
fsr-3834	315	3	prentice-hall, inc	ORG
fsr-3834	315	4	crain	PERSON
fsr-3834	315	5	t.l.	GPE
fsr-3834	315	6	& austin	ORG
fsr-3834	315	7	j.r.	GPE
fsr-3834	315	8	1997	DATE
fsr-3834	317	1	6(4	CARDINAL
fsr-3834	317	2	227	CARDINAL
fsr-3834	318	1	j.k.	PERSON
fsr-3834	318	2	1994	DATE
fsr-3834	320	1	american	NORP
fsr-3834	320	2	1233-1260	CARDINAL
fsr-3834	321	1	hubbard	PERSON
fsr-3834	321	2	g.r.	GPE
fsr-3834	321	3	j.s.	GPE
fsr-3834	321	4	1995	DATE
fsr-3834	323	1	mimeo	PERSON
fsr-3834	323	2	columbia university	ORG
fsr-3834	323	3	november	DATE
fsr-3834	324	1	hubbard	PERSON
fsr-3834	324	2	g.r.	GPE
fsr-3834	324	3	j.s.	GPE
fsr-3834	324	4	1996	DATE
fsr-3834	326	1	73-90	CARDINAL
fsr-3834	327	1	kaiser	ORG
fsr-3834	327	2	r.w.	GPE
fsr-3834	327	3	1990	DATE
fsr-3834	328	1	2nd	ORDINAL
fsr-3834	329	1	new york	GPE
fsr-3834	329	2	ny	GPE
fsr-3834	329	3	warren	GPE
fsr-3834	329	4	gorham & lamont, inc.	ORG
fsr-3834	329	5	o’neil	PERSON
fsr-3834	329	6	c.j.	GPE
fsr-3834	329	7	d.v.	GPE
fsr-3834	329	8	m.p.	GPE
fsr-3834	329	9	1983	DATE
fsr-3834	331	1	american taxation association	ORG
fsr-3834	331	2	4	CARDINAL
fsr-3834	331	3	35	CARDINAL
fsr-3834	332	1	randolf	PERSON
fsr-3834	332	2	w. l.	PERSON
fsr-3834	332	3	1994	DATE
fsr-3834	334	1	financial ser vices review	ORG
fsr-3834	334	2	3(2	CARDINAL
fsr-3834	334	3	127	CARDINAL
fsr-3834	335	1	256	CARDINAL
fsr-3834	335	2	6(4	CARDINAL
fsr-3834	335	3	seila	PERSON
fsr-3834	335	4	f.s.	GPE
fsr-3834	335	5	1993	DATE
fsr-3834	337	1	5(3	CARDINAL
fsr-3834	337	2	20-28	CARDINAL
fsr-3834	338	1	ragsdale	ORG
fsr-3834	338	2	c.t.	GPE
fsr-3834	338	3	seila	PERSON
fsr-3834	338	4	f.s.	GPE
fsr-3834	338	5	1994	DATE
fsr-3834	340	1	93	CARDINAL
fsr-3834	341	1	saftner	ORG
fsr-3834	341	2	d., & fink	ORG
fsr-3834	341	3	1990	DATE
fsr-3834	343	1	44	DATE
fsr-3834	343	2	172	CARDINAL
fsr-3834	344	1	j.a.	GPE
fsr-3834	344	2	1988	DATE
fsr-3834	345	1	tra ‘86	ORG
fsr-3834	346	1	april	DATE
fsr-3834	346	2	301	CARDINAL
fsr-3834	347	1	yaari	ORG
fsr-3834	347	2	f.j.	GPE
fsr-3834	347	3	1985	DATE
fsr-3834	348	1	ira	PERSON
fsr-3834	348	2	keogh	PERSON
fsr-3834	349	1	journal of financial research	ORG
fsr-3834	349	2	8(3	DATE
fsr-3834	349	3	203	CARDINAL