id	sid	eid	entity	type
fsr-3907	1	1	one more year	DATE
fsr-3907	1	2	walt woerheide* rochester institute of technology	ORG
fsr-3907	1	3	108	CARDINAL
fsr-3907	1	4	rochester	GPE
fsr-3907	1	5	ny 14623-5608	ORG
fsr-3907	1	6	14	CARDINAL
fsr-3907	1	7	march 2000	DATE
fsr-3907	1	8	one more year	DATE
fsr-3907	2	1	one	CARDINAL
fsr-3907	2	2	one more year	DATE
fsr-3907	6	1	2000	DATE
fsr-3907	6	2	science inc.	ORG
fsr-3907	8	1	jel	ORG
fsr-3907	8	2	1	CARDINAL
fsr-3907	9	1	modigliani & brumberg	ORG
fsr-3907	9	2	1954	DATE
fsr-3907	11	1	summer	DATE
fsr-3907	11	2	the rit college of business	ORG
fsr-3907	14	1	address:wjwbbu@rit.edu	ORG
fsr-3907	14	2	w. woerheide	PERSON
fsr-3907	15	1	9	CARDINAL
fsr-3907	15	2	17–31 1057-0810/00/$	DATE
fsr-3907	16	1	2000	DATE
fsr-3907	16	2	science inc.	ORG
fsr-3907	18	1	60 to 70%	PERCENT
fsr-3907	18	2	1993	DATE
fsr-3907	20	1	80%	PERCENT
fsr-3907	20	2	dexter	ORG
fsr-3907	20	3	1984	DATE
fsr-3907	20	4	1989	DATE
fsr-3907	22	1	the start of each year	DATE
fsr-3907	22	2	one more year	DATE
fsr-3907	24	1	three	CARDINAL
fsr-3907	25	1	1	CARDINAL
fsr-3907	25	2	2	CARDINAL
fsr-3907	25	3	3	CARDINAL
fsr-3907	26	1	three	CARDINAL
fsr-3907	27	1	one more year	DATE
fsr-3907	27	2	years	DATE
fsr-3907	27	3	one year’s	DATE
fsr-3907	28	1	one more year	DATE
fsr-3907	28	2	that year	DATE
fsr-3907	29	1	one more year	DATE
fsr-3907	30	1	an additional year’s	DATE
fsr-3907	31	1	the next year	DATE
fsr-3907	34	1	one more year	DATE
fsr-3907	41	1	one more year	DATE
fsr-3907	42	1	one	CARDINAL
fsr-3907	44	1	1980	DATE
fsr-3907	44	2	& fortner	DATE
fsr-3907	44	3	1991	DATE
fsr-3907	44	4	kahl & williamson,	ORG
fsr-3907	44	5	1994	DATE
fsr-3907	44	6	monthly	DATE
fsr-3907	45	1	retiree medical benefits	ORG
fsr-3907	46	1	moody & phillips	ORG
fsr-3907	46	2	1992/93	CARDINAL
fsr-3907	47	1	18	CARDINAL
fsr-3907	47	2	w. woerheide	PERSON
fsr-3907	47	3	9	CARDINAL
fsr-3907	47	4	17–31	CARDINAL
fsr-3907	48	1	2	CARDINAL
fsr-3907	49	1	today	DATE
fsr-3907	50	1	i0 5	ORG
fsr-3907	50	2	1	CARDINAL
fsr-3907	50	3	1	CARDINAL
fsr-3907	50	4	5	CARDINAL
fsr-3907	50	5	today	DATE
fsr-3907	50	6	5	CARDINAL
fsr-3907	50	7	5 number of years	DATE
fsr-3907	50	8	5	CARDINAL
fsr-3907	50	9	k 5	ORG
fsr-3907	51	1	annual	DATE
fsr-3907	52	1	monthly	DATE
fsr-3907	54	1	the last year	DATE
fsr-3907	54	2	the last three years	DATE
fsr-3907	54	3	the last five years	DATE
fsr-3907	55	1	the prior year	DATE
fsr-3907	57	1	1	CARDINAL
fsr-3907	57	2	zero	CARDINAL
fsr-3907	58	1	first	ORDINAL
fsr-3907	59	1	one more year	DATE
fsr-3907	59	2	today	DATE
fsr-3907	59	3	the current year	DATE
fsr-3907	60	1	1	CARDINAL
fsr-3907	60	2	1	CARDINAL
fsr-3907	60	3	1	CARDINAL
fsr-3907	61	1	1 1	CARDINAL
fsr-3907	62	1	1	CARDINAL
fsr-3907	62	2	2	CARDINAL
fsr-3907	62	3	5	CARDINAL
fsr-3907	62	4	one year	DATE
fsr-3907	62	5	today	DATE
fsr-3907	62	6	5	CARDINAL
fsr-3907	62	7	next year	DATE
fsr-3907	64	1	2	CARDINAL
fsr-3907	64	2	first	ORDINAL
fsr-3907	64	3	the most recent year	DATE
fsr-3907	64	4	second	ORDINAL
fsr-3907	65	1	two	CARDINAL
fsr-3907	65	2	19w	CARDINAL
fsr-3907	66	1	9	CARDINAL
fsr-3907	66	2	17–31	CARDINAL
fsr-3907	67	1	the coming year	DATE
fsr-3907	68	1	one more year	DATE
fsr-3907	68	2	i0	ORG
fsr-3907	68	3	i1 2 i0	ORG
fsr-3907	68	4	5	CARDINAL
fsr-3907	68	5	1	CARDINAL
fsr-3907	68	6	1	CARDINAL
fsr-3907	68	7	1	CARDINAL
fsr-3907	69	1	1 1	CARDINAL
fsr-3907	70	1	1	CARDINAL
fsr-3907	70	2	2	CARDINAL
fsr-3907	70	3	1	CARDINAL
fsr-3907	70	4	3	CARDINAL
fsr-3907	70	5	i0 2	ORG
fsr-3907	70	6	5	CARDINAL
fsr-3907	70	7	1	CARDINAL
fsr-3907	71	1	1 1	DATE
fsr-3907	71	2	1	CARDINAL
fsr-3907	71	3	1	CARDINAL
fsr-3907	71	4	1	CARDINAL
fsr-3907	72	1	1	CARDINAL
fsr-3907	72	2	5	CARDINAL
fsr-3907	72	3	1	CARDINAL
fsr-3907	73	1	5 1 2 n	QUANTITY
fsr-3907	73	2	1 1	DATE
fsr-3907	73	3	1	CARDINAL
fsr-3907	73	4	1	CARDINAL
fsr-3907	73	5	1	CARDINAL
fsr-3907	74	1	1	CARDINAL
fsr-3907	76	1	4	CARDINAL
fsr-3907	76	2	one more year	DATE
fsr-3907	76	3	an extra year	DATE
fsr-3907	77	1	ofd	ORG
fsr-3907	77	2	another year	DATE
fsr-3907	79	1	4	CARDINAL
fsr-3907	82	1	year	DATE
fsr-3907	85	1	years	DATE
fsr-3907	85	2	1.0	CARDINAL
fsr-3907	87	1	5 30	DATE
fsr-3907	87	2	c5 0.04	ORG
fsr-3907	87	3	0.03	CARDINAL
fsr-3907	87	4	k5 0.10	ORG
fsr-3907	87	5	2	CARDINAL
fsr-3907	87	6	one more year (i.e.	DATE
fsr-3907	87	7	2	CARDINAL
fsr-3907	87	8	-3.50%	PERCENT
fsr-3907	87	9	next year’s	DATE
fsr-3907	88	1	at least three	CARDINAL
fsr-3907	89	1	2.1	CARDINAL
fsr-3907	90	1	1	CARDINAL
fsr-3907	91	1	20	CARDINAL
fsr-3907	91	2	w. woerheide	PERSON
fsr-3907	91	3	9	CARDINAL
fsr-3907	91	4	17–31	CARDINAL
fsr-3907	91	5	1	CARDINAL
fsr-3907	92	1	0.01	CARDINAL
fsr-3907	92	2	0.04	CARDINAL
fsr-3907	92	3	0.952	CARDINAL
fsr-3907	92	4	0.731 2	CARDINAL
fsr-3907	92	5	0.866	CARDINAL
fsr-3907	92	6	0.824	CARDINAL
fsr-3907	92	7	0.856	MONEY
fsr-3907	92	8	14	CARDINAL
fsr-3907	92	9	1.054 1.022	QUANTITY
fsr-3907	92	10	17	CARDINAL
fsr-3907	92	11	1.030	CARDINAL
fsr-3907	92	12	1.037	CARDINAL
fsr-3907	92	13	1.069 1.040	QUANTITY
fsr-3907	92	14	1.043	CARDINAL
fsr-3907	92	15	1.077	CARDINAL
fsr-3907	92	16	1.050	CARDINAL
fsr-3907	92	17	1.081	CARDINAL
fsr-3907	92	18	1.082	CARDINAL
fsr-3907	92	19	1.001	CARDINAL
fsr-3907	92	20	1.084	CARDINAL
fsr-3907	92	21	1.003	CARDINAL
fsr-3907	92	22	0.952	CARDINAL
fsr-3907	92	23	as d 5	CARDINAL
fsr-3907	92	24	1 1	DATE
fsr-3907	92	25	1	CARDINAL
fsr-3907	92	26	1	CARDINAL
fsr-3907	92	27	1	CARDINAL
fsr-3907	94	1	1	CARDINAL
fsr-3907	95	1	5	CARDINAL
fsr-3907	95	2	5	CARDINAL
fsr-3907	95	3	k 5	ORG
fsr-3907	95	4	5	CARDINAL
fsr-3907	95	5	next year	DATE
fsr-3907	96	1	21w	ORDINAL
fsr-3907	96	2	9	CARDINAL
fsr-3907	96	3	17–31	CARDINAL
fsr-3907	96	4	the first day of each year	DATE
fsr-3907	96	5	that year	DATE
fsr-3907	97	1	1	CARDINAL
fsr-3907	97	2	one year from now	DATE
fsr-3907	97	3	second	ORDINAL
fsr-3907	98	1	1	CARDINAL
fsr-3907	98	2	four percent	PERCENT
fsr-3907	98	3	0.04	CARDINAL
fsr-3907	98	4	one percent	PERCENT
fsr-3907	98	5	each year	DATE
fsr-3907	98	6	5 0.01	CARDINAL
fsr-3907	98	7	8%	PERCENT
fsr-3907	99	1	20 years	DATE
fsr-3907	99	2	10, 20	DATE
fsr-3907	99	3	30 more years	DATE
fsr-3907	99	4	the coming year	DATE
fsr-3907	99	5	92.6%	PERCENT
fsr-3907	99	6	98.1%	PERCENT
fsr-3907	99	7	100.7%	PERCENT
fsr-3907	100	1	1 1 g	QUANTITY
fsr-3907	102	1	pbgc	GPE
fsr-3907	104	1	8%	PERCENT
fsr-3907	105	1	2.2	CARDINAL
fsr-3907	105	2	1	CARDINAL
fsr-3907	105	3	first	ORDINAL
fsr-3907	107	1	1	CARDINAL
fsr-3907	109	1	3% and 5%	PERCENT
fsr-3907	111	1	6% and 10%	PERCENT
fsr-3907	112	1	30	CARDINAL
fsr-3907	117	1	another year	DATE
fsr-3907	119	1	k5 0.10	ORG
fsr-3907	119	2	0.05	CARDINAL
fsr-3907	119	3	5 10	DATE
fsr-3907	119	4	d5 11	FAC
fsr-3907	120	1	5 0.10	CARDINAL
fsr-3907	120	2	0.05	CARDINAL
fsr-3907	120	3	5 20	CARDINAL
fsr-3907	120	4	39	CARDINAL
fsr-3907	122	1	22	CARDINAL
fsr-3907	122	2	w. woerheide	PERSON
fsr-3907	122	3	9	CARDINAL
fsr-3907	122	4	17–31	CARDINAL
fsr-3907	123	1	0.01	CARDINAL
fsr-3907	123	2	as d 5	CARDINAL
fsr-3907	123	3	2	CARDINAL
fsr-3907	124	1	5	CARDINAL
fsr-3907	124	2	5	CARDINAL
fsr-3907	124	3	0.01	CARDINAL
fsr-3907	124	4	1	CARDINAL
fsr-3907	124	5	years one	DATE
fsr-3907	124	6	years one	DATE
fsr-3907	125	1	c5 0.02	ORG
fsr-3907	125	2	5 30	DATE
fsr-3907	125	3	20	CARDINAL
fsr-3907	125	4	1 2 x	QUANTITY
fsr-3907	125	5	1	CARDINAL
fsr-3907	125	6	0.846	CARDINAL
fsr-3907	127	1	5	CARDINAL
fsr-3907	127	2	1	CARDINAL
fsr-3907	127	3	1.0	CARDINAL
fsr-3907	128	1	1	CARDINAL
fsr-3907	129	1	one	CARDINAL
fsr-3907	129	2	k.	PERSON
fsr-3907	130	1	wyatt company	ORG
fsr-3907	130	2	1981	DATE
fsr-3907	132	1	1	CARDINAL
fsr-3907	134	1	first	ORDINAL
fsr-3907	134	2	years	DATE
fsr-3907	136	1	1	CARDINAL
fsr-3907	138	1	30 years	DATE
fsr-3907	138	2	5 years	DATE
fsr-3907	140	1	3	CARDINAL
fsr-3907	141	1	two	CARDINAL
fsr-3907	142	1	one	CARDINAL
fsr-3907	147	1	the dc pension	GPE
fsr-3907	147	2	23w	CARDINAL
fsr-3907	148	1	9	CARDINAL
fsr-3907	148	2	17–31	CARDINAL
fsr-3907	148	3	monthly	DATE
fsr-3907	150	1	today	DATE
fsr-3907	150	2	i0 5	ORG
fsr-3907	150	3	j ~1 1	PERSON
fsr-3907	150	4	5	CARDINAL
fsr-3907	150	5	j ~1 1 k!t	PERSON
fsr-3907	150	6	6	CARDINAL
fsr-3907	150	7	5	CARDINAL
fsr-3907	150	8	5	CARDINAL
fsr-3907	152	1	chapter 9	LAW
fsr-3907	152	2	cissell & flaspohler	ORG
fsr-3907	152	3	1990	DATE
fsr-3907	155	1	one more year	DATE
fsr-3907	155	2	the current year	DATE
fsr-3907	156	1	1	CARDINAL
fsr-3907	156	2	1	CARDINAL
fsr-3907	156	3	1	CARDINAL
fsr-3907	157	1	1	CARDINAL
fsr-3907	157	2	1	CARDINAL
fsr-3907	158	1	1 k!t	QUANTITY
fsr-3907	158	2	7	CARDINAL
fsr-3907	158	3	5	CARDINAL
fsr-3907	158	4	5	CARDINAL
fsr-3907	159	1	the beginning of each year	DATE
fsr-3907	160	1	eqs	ORG
fsr-3907	160	2	6	CARDINAL
fsr-3907	160	3	7	CARDINAL
fsr-3907	160	4	two	CARDINAL
fsr-3907	161	1	first	ORDINAL
fsr-3907	162	1	second	ORDINAL
fsr-3907	163	1	d.	NORP
fsr-3907	164	1	eqs	ORG
fsr-3907	165	1	6	CARDINAL
fsr-3907	165	2	7	CARDINAL
fsr-3907	168	1	24	CARDINAL
fsr-3907	168	2	w. woerheide	PERSON
fsr-3907	168	3	9	CARDINAL
fsr-3907	168	4	17–31	CARDINAL
fsr-3907	168	5	two	CARDINAL
fsr-3907	169	1	monthly	DATE
fsr-3907	172	1	second	ORDINAL
fsr-3907	175	1	monthly	DATE
fsr-3907	178	1	j and k. however	WORK_OF_ART
fsr-3907	179	1	one more year	DATE
fsr-3907	179	2	i1	ORG
fsr-3907	179	3	i0	ORG
fsr-3907	179	4	2	CARDINAL
fsr-3907	179	5	5	CARDINAL
fsr-3907	179	6	1	CARDINAL
fsr-3907	179	7	1	CARDINAL
fsr-3907	179	8	1	CARDINAL
fsr-3907	180	1	1	CARDINAL
fsr-3907	180	2	1	CARDINAL
fsr-3907	181	1	1	CARDINAL
fsr-3907	181	2	2 o	DATE
fsr-3907	181	3	j ~1 1	PERSON
fsr-3907	181	4	2	CARDINAL
fsr-3907	181	5	5	CARDINAL
fsr-3907	181	6	1	CARDINAL
fsr-3907	181	7	1	CARDINAL
fsr-3907	183	1	1	CARDINAL
fsr-3907	183	2	1	CARDINAL
fsr-3907	185	1	1	CARDINAL
fsr-3907	185	2	2 o	DATE
fsr-3907	185	3	1	CARDINAL
fsr-3907	185	4	1	CARDINAL
fsr-3907	185	5	1	CARDINAL
fsr-3907	186	1	9	CARDINAL
fsr-3907	186	2	d9	ORG
fsr-3907	186	3	5	CARDINAL
fsr-3907	187	1	1	CARDINAL
fsr-3907	187	2	1	CARDINAL
fsr-3907	189	1	1	CARDINAL
fsr-3907	189	2	2 o	DATE
fsr-3907	189	3	1	CARDINAL
fsr-3907	189	4	1	CARDINAL
fsr-3907	189	5	25w	DATE
fsr-3907	190	1	9	CARDINAL
fsr-3907	191	1	17–31	CARDINAL
fsr-3907	191	2	eqs	ORG
fsr-3907	191	3	4	CARDINAL
fsr-3907	191	4	9	CARDINAL
fsr-3907	192	1	3.1	CARDINAL
fsr-3907	194	1	9	CARDINAL
fsr-3907	195	1	d5	PERSON
fsr-3907	195	2	three	CARDINAL
fsr-3907	195	3	j5 k 5	PERSON
fsr-3907	196	1	8)	CARDINAL
fsr-3907	196	2	i1 2 i0	ORG
fsr-3907	196	3	5	CARDINAL
fsr-3907	196	4	1	CARDINAL
fsr-3907	197	1	1	CARDINAL
fsr-3907	197	2	1	CARDINAL
fsr-3907	197	3	1	CARDINAL
fsr-3907	198	1	5	CARDINAL
fsr-3907	198	2	1	CARDINAL
fsr-3907	198	3	1	CARDINAL
fsr-3907	198	4	1 1	QUANTITY
fsr-3907	198	5	1	CARDINAL
fsr-3907	198	6	5	CARDINAL
fsr-3907	198	7	1	CARDINAL
fsr-3907	198	8	10	CARDINAL
fsr-3907	198	9	11	CARDINAL
fsr-3907	198	10	1p	CARDINAL
fsr-3907	199	1	one more year	DATE
fsr-3907	200	1	today	DATE
fsr-3907	200	2	one year later	DATE
fsr-3907	200	3	one year	DATE
fsr-3907	202	1	10),d0	CARDINAL
fsr-3907	205	1	at least one	CARDINAL
fsr-3907	205	2	zero	CARDINAL
fsr-3907	206	1	two	CARDINAL
fsr-3907	206	2	the coming year	DATE
fsr-3907	207	1	10	CARDINAL
fsr-3907	207	2	1 1 g	QUANTITY
fsr-3907	209	1	3.2	CARDINAL
fsr-3907	210	1	ofd9	PERSON
fsr-3907	210	2	2	CARDINAL
fsr-3907	211	1	8%	PERCENT
fsr-3907	211	2	k5 0.08	CARDINAL
fsr-3907	211	3	10%	PERCENT
fsr-3907	211	4	5 .10	MONEY
fsr-3907	211	5	4%	PERCENT
fsr-3907	211	6	0.04	CARDINAL
fsr-3907	211	7	one more year	DATE
fsr-3907	212	1	8%	PERCENT
fsr-3907	212	2	0.08	CARDINAL
fsr-3907	213	1	7%	PERCENT
fsr-3907	213	2	0.07	CARDINAL
fsr-3907	213	3	17 years	DATE
fsr-3907	213	4	q5 17	ORG
fsr-3907	214	1	the unisex life expectancy	ORG
fsr-3907	214	2	65-year old	DATE
fsr-3907	214	3	approximately 17 years	DATE
fsr-3907	215	1	2	CARDINAL
fsr-3907	215	2	0.5	CARDINAL
fsr-3907	215	3	4	DATE
fsr-3907	215	4	8	DATE
fsr-3907	215	5	15	CARDINAL
fsr-3907	217	1	ten years	DATE
fsr-3907	217	2	eight	CARDINAL
fsr-3907	217	3	8)	CARDINAL
fsr-3907	217	4	d9	ORG
fsr-3907	217	5	26	CARDINAL
fsr-3907	217	6	w. woerheide	PERSON
fsr-3907	217	7	9	CARDINAL
fsr-3907	217	8	17–31	CARDINAL
fsr-3907	217	9	2	CARDINAL
fsr-3907	217	10	0.08	CARDINAL
fsr-3907	217	11	0.1	CARDINAL
fsr-3907	217	12	.04	CARDINAL
fsr-3907	217	13	17 m	QUANTITY
fsr-3907	217	14	4 8 15 1	TIME
fsr-3907	217	15	0.353	MONEY
fsr-3907	217	16	0.435	MONEY
fsr-3907	217	17	0.060 5	CARDINAL
fsr-3907	217	18	1.054 0.966	CARDINAL
fsr-3907	217	19	1.014	CARDINAL
fsr-3907	217	20	0.989	CARDINAL
fsr-3907	217	21	1.057	CARDINAL
fsr-3907	217	22	1.030	CARDINAL
fsr-3907	217	23	1.087	CARDINAL
fsr-3907	217	24	1.096	CARDINAL
fsr-3907	217	25	1.116	MONEY
fsr-3907	217	26	18 1.100	CARDINAL
fsr-3907	217	27	1.142	CARDINAL
fsr-3907	217	28	19	CARDINAL
fsr-3907	217	29	1.104	CARDINAL
fsr-3907	217	30	1.115	CARDINAL
fsr-3907	217	31	1.228 1.333 23	MONEY
fsr-3907	217	32	1.118	CARDINAL
fsr-3907	217	33	1.245	MONEY
fsr-3907	217	34	1.210 1.186	CARDINAL
fsr-3907	217	35	1.123	CARDINAL
fsr-3907	217	36	1.291 1.446	CARDINAL
fsr-3907	217	37	1.210	CARDINAL
fsr-3907	217	38	28	CARDINAL
fsr-3907	217	39	1.216	CARDINAL
fsr-3907	217	40	1.490	CARDINAL
fsr-3907	217	41	1.131	CARDINAL
fsr-3907	217	42	1.510 30	CARDINAL
fsr-3907	217	43	1.133	CARDINAL
fsr-3907	217	44	d9	ORG
fsr-3907	217	45	5	CARDINAL
fsr-3907	219	1	1	CARDINAL
fsr-3907	219	2	1	CARDINAL
fsr-3907	221	1	1	CARDINAL
fsr-3907	221	2	2 o	DATE
fsr-3907	221	3	1	CARDINAL
fsr-3907	221	4	1	CARDINAL
fsr-3907	221	5	5	CARDINAL
fsr-3907	221	6	5	CARDINAL
fsr-3907	221	7	5	CARDINAL
fsr-3907	221	8	5	CARDINAL
fsr-3907	221	9	5	CARDINAL
fsr-3907	221	10	5	CARDINAL
fsr-3907	221	11	dc	GPE
fsr-3907	221	12	27w	CARDINAL
fsr-3907	221	13	9	CARDINAL
fsr-3907	221	14	17–31	CARDINAL
fsr-3907	222	1	9	CARDINAL
fsr-3907	222	2	0.865	CARDINAL
fsr-3907	223	1	only 86.5%	PERCENT
fsr-3907	223	2	last year	DATE
fsr-3907	224	1	2	CARDINAL
fsr-3907	224	2	0.5	CARDINAL
fsr-3907	224	3	0.954	CARDINAL
fsr-3907	224	4	1.133	CARDINAL
fsr-3907	225	1	15	CARDINAL
fsr-3907	225	2	1.529	CARDINAL
fsr-3907	228	1	15	CARDINAL
fsr-3907	228	2	less than four years	DATE
fsr-3907	228	3	2	DATE
fsr-3907	228	4	3	CARDINAL
fsr-3907	231	1	3.3	CARDINAL
fsr-3907	233	1	one year	DATE
fsr-3907	234	1	the start of each year	DATE
fsr-3907	234	2	the end of the first year	DATE
fsr-3907	234	3	the first year	DATE
fsr-3907	234	4	5	CARDINAL
fsr-3907	235	1	5	CARDINAL
fsr-3907	237	1	11	CARDINAL
fsr-3907	237	2	the end of the second year	DATE
fsr-3907	237	3	5 v2 s1 5	QUANTITY
fsr-3907	237	4	1	CARDINAL
fsr-3907	238	1	1 s0 * m1 * ~1	TIME
fsr-3907	239	1	1	CARDINAL
fsr-3907	240	1	12	CARDINAL
fsr-3907	240	2	5	CARDINAL
fsr-3907	240	3	1	CARDINAL
fsr-3907	241	1	1 1 1	QUANTITY
fsr-3907	241	2	mn	ORG
fsr-3907	241	3	5	CARDINAL
fsr-3907	242	1	1	CARDINAL
fsr-3907	242	2	1	CARDINAL
fsr-3907	245	1	1	CARDINAL
fsr-3907	246	1	13	CARDINAL
fsr-3907	246	2	5	CARDINAL
fsr-3907	247	1	1	CARDINAL
fsr-3907	248	1	1 1 1	QUANTITY
fsr-3907	249	1	5	CARDINAL
fsr-3907	249	2	5	CARDINAL
fsr-3907	250	1	mn	GPE
fsr-3907	251	1	age 20	DATE
fsr-3907	252	1	45 years	DATE
fsr-3907	252	2	10%	PERCENT
fsr-3907	252	3	5 .10	MONEY
fsr-3907	252	4	5%	PERCENT
fsr-3907	252	5	0.05	CARDINAL
fsr-3907	252	6	8%	PERCENT
fsr-3907	252	7	0.08	CARDINAL
fsr-3907	253	1	m45	PERSON
fsr-3907	253	2	5 14.47	CARDINAL
fsr-3907	254	1	28	CARDINAL
fsr-3907	254	2	w. woerheide	PERSON
fsr-3907	254	3	9	CARDINAL
fsr-3907	254	4	17–31	CARDINAL
fsr-3907	254	5	age 55	DATE
fsr-3907	255	1	10 years	DATE
fsr-3907	255	2	3%	PERCENT
fsr-3907	255	3	0.03	CARDINAL
fsr-3907	255	4	5%	PERCENT
fsr-3907	255	5	5	CARDINAL
fsr-3907	256	1	5 0.674	CARDINAL
fsr-3907	258	1	two	CARDINAL
fsr-3907	258	2	as low as 0.5	CARDINAL
fsr-3907	258	3	3.4	CARDINAL
fsr-3907	259	1	termd9	ORG
fsr-3907	261	1	3% and 5%	PERCENT
fsr-3907	263	1	8% and 12%	PERCENT
fsr-3907	264	1	6 and 10%	PERCENT
fsr-3907	265	1	15 years	DATE
fsr-3907	265	2	0.5	CARDINAL
fsr-3907	265	3	1.086	CARDINAL
fsr-3907	265	4	1.096	CARDINAL
fsr-3907	265	5	8 to 10%	PERCENT
fsr-3907	266	1	15	CARDINAL
fsr-3907	266	2	1.030	CARDINAL
fsr-3907	266	3	1.267	CARDINAL
fsr-3907	269	1	30 years	DATE
fsr-3907	269	2	8 to 10%	PERCENT
fsr-3907	269	3	1.133	CARDINAL
fsr-3907	269	4	1.104	CARDINAL
fsr-3907	269	5	0.5	CARDINAL
fsr-3907	270	1	1.529	CARDINAL
fsr-3907	270	2	1.223	CARDINAL
fsr-3907	270	3	15	CARDINAL
fsr-3907	275	1	2	CARDINAL
fsr-3907	276	1	1	CARDINAL
fsr-3907	276	2	16	CARDINAL
fsr-3907	277	1	17	CARDINAL
fsr-3907	278	1	29w	CARDINAL
fsr-3907	279	1	woerheide / financial services	ORG
fsr-3907	279	2	9	CARDINAL
fsr-3907	279	3	17–31 4	DATE
fsr-3907	280	1	4.1	CARDINAL
fsr-3907	281	1	one more year	DATE
fsr-3907	282	1	one year’s	DATE
fsr-3907	282	2	one year’s	DATE
fsr-3907	284	1	next year	DATE
fsr-3907	285	1	another year	DATE
fsr-3907	286	1	one	CARDINAL
fsr-3907	287	1	first	ORDINAL
fsr-3907	287	2	one more year	DATE
fsr-3907	288	1	second	ORDINAL
fsr-3907	289	1	third	ORDINAL
fsr-3907	289	2	the coming year	DATE
fsr-3907	290	1	the next year	DATE
fsr-3907	290	2	3% to 4%	PERCENT
fsr-3907	292	1	another year	DATE
fsr-3907	294	1	1	CARDINAL
fsr-3907	295	1	at least 20 years	DATE
fsr-3907	295	2	less than one	CARDINAL
fsr-3907	298	1	2	CARDINAL
fsr-3907	300	1	4.2	CARDINAL
fsr-3907	301	1	first	ORDINAL
fsr-3907	302	1	one more year	DATE
fsr-3907	302	2	the first year’s	DATE
fsr-3907	304	1	second	ORDINAL
fsr-3907	304	2	30	CARDINAL
fsr-3907	304	3	w. woerheide	PERSON
fsr-3907	304	4	9	CARDINAL
fsr-3907	305	1	17–31	CARDINAL
fsr-3907	306	1	2	CARDINAL
fsr-3907	306	2	third	ORDINAL
fsr-3907	307	1	one more year	DATE
fsr-3907	309	1	one	CARDINAL
fsr-3907	309	2	newmark & walden, 1995	ORG
fsr-3907	310	1	one more year	DATE
fsr-3907	310	2	401(k)s	DATE
fsr-3907	310	3	403(b)s	DATE
fsr-3907	312	1	two	CARDINAL
fsr-3907	314	1	1980).corporate	CARDINAL
fsr-3907	314	2	1980	DATE
fsr-3907	315	1	cissell	PERSON
fsr-3907	315	2	r.	NORP
fsr-3907	315	3	cissell, h., & flaspohler	ORG
fsr-3907	315	4	d.	PERSON
fsr-3907	315	5	1990).mathematics	CARDINAL
fsr-3907	316	1	boston	GPE
fsr-3907	316	2	houghton mifflin	ORG
fsr-3907	317	1	dexter	ORG
fsr-3907	317	2	1984).replacement	CARDINAL
fsr-3907	317	3	systems.washington	GPE
fsr-3907	317	4	d.c	GPE
fsr-3907	319	1	kahl	PERSON
fsr-3907	319	2	d., & williamson	ORG
fsr-3907	319	3	j.	PERSON
fsr-3907	319	4	1994).an	CARDINAL
fsr-3907	319	5	annual	DATE
fsr-3907	319	6	the academy of financial services	ORG
fsr-3907	319	7	st. louis	GPE
fsr-3907	319	8	mo	GPE
fsr-3907	319	9	mcleod, r.,	PERSON
fsr-3907	319	10	moody, s., & phillips	ORG
fsr-3907	319	11	a.	PERSON
fsr-3907	319	12	1992/93	CARDINAL
fsr-3907	320	1	131–156	DATE
fsr-3907	320	2	modigliani, f.& brumberg	ORG
fsr-3907	320	3	r.	PERSON
fsr-3907	320	4	1954	DATE
fsr-3907	322	1	k. kurihara	PERSON
fsr-3907	323	1	388	CARDINAL
fsr-3907	324	1	new brunswick	GPE
fsr-3907	324	2	rutgers university press	ORG
fsr-3907	325	1	newmark	PERSON
fsr-3907	325	2	1995	DATE
fsr-3907	326	1	age 62 or at	DATE
fsr-3907	326	2	65?financial	CARDINAL
fsr-3907	326	3	6	CARDINAL
fsr-3907	326	4	35–44	CARDINAL
fsr-3907	327	1	palmer	PERSON
fsr-3907	327	2	1989	DATE
fsr-3907	328	1	56	CARDINAL
fsr-3907	329	1	w. j.	PERSON
fsr-3907	329	2	1993	DATE
fsr-3907	330	1	march 1993	DATE
fsr-3907	330	2	25–35	CARDINAL
fsr-3907	331	1	woerheide	ORG
fsr-3907	331	2	w., & fortner	ORG
fsr-3907	331	3	r.	PERSON
fsr-3907	331	4	1991	DATE
fsr-3907	332	1	4,42–49	CARDINAL
fsr-3907	333	1	wyatt	PERSON
fsr-3907	334	1	1981	DATE
fsr-3907	334	2	funding.washington,	ORG
fsr-3907	334	3	d.c	GPE
fsr-3907	336	1	31w	CARDINAL
fsr-3907	336	2	9	CARDINAL
fsr-3907	336	3	17–31	CARDINAL