id	sid	eid	entity	type
fsr-3913	1	1	j. tim query*,1 university	PERSON
fsr-3913	1	2	georgia	GPE
fsr-3913	1	3	terry college of business	ORG
fsr-3913	1	4	206	CARDINAL
fsr-3913	1	5	brooks hall	ORG
fsr-3913	1	6	athens	GPE
fsr-3913	1	7	ga 30602, usa abstract personal savings	ORG
fsr-3913	1	8	the early 1980s	DATE
fsr-3913	2	1	1999	DATE
fsr-3913	2	2	minus 0.7%	PERCENT
fsr-3913	2	3	april 1999	DATE
fsr-3913	2	4	the department of commerce	ORG
fsr-3913	3	1	msa	ORG
fsr-3913	5	1	msa	ORG
fsr-3913	7	1	msa	ORG
fsr-3913	7	2	1996	DATE
fsr-3913	8	1	2000	DATE
fsr-3913	8	2	science inc.	ORG
fsr-3913	10	1	1	CARDINAL
fsr-3913	10	2	the early 1980s	DATE
fsr-3913	11	1	1997	DATE
fsr-3913	11	2	less than four percent	PERCENT
fsr-3913	11	3	59 years	DATE
fsr-3913	12	1	merrill lynch’s	ORG
fsr-3913	12	2	annual	DATE
fsr-3913	12	3	as much as two-thirds	CARDINAL
fsr-3913	13	1	11	CARDINAL
fsr-3913	14	1	j.t.	GPE
fsr-3913	14	2	j.t.	GPE
fsr-3913	15	1	1	CARDINAL
fsr-3913	15	2	illinois wesleyan university	ORG
fsr-3913	15	3	301	CARDINAL
fsr-3913	15	4	e. beecher street	PERSON
fsr-3913	15	5	324cla	DATE
fsr-3913	15	6	bloomington	GPE
fsr-3913	15	7	61702	CARDINAL
fsr-3913	16	1	9	CARDINAL
fsr-3913	16	2	107–123 1057-0810/00/$	DATE
fsr-3913	17	1	2000	DATE
fsr-3913	17	2	science inc.	ORG
fsr-3913	20	1	1995	DATE
fsr-3913	20	2	kpmg	ORG
fsr-3913	20	3	1,183	CARDINAL
fsr-3913	20	4	only about one-third	CARDINAL
fsr-3913	21	1	1999	DATE
fsr-3913	21	2	minus 0.7%	PERCENT
fsr-3913	21	3	april	DATE
fsr-3913	21	4	the department of commerce	ORG
fsr-3913	22	1	five	CARDINAL
fsr-3913	22	2	the previous six months	DATE
fsr-3913	24	1	1996	DATE
fsr-3913	26	1	msa	ORG
fsr-3913	26	2	msa	ORG
fsr-3913	27	1	msa	ORG
fsr-3913	28	1	msa	ORG
fsr-3913	29	1	msa	ORG
fsr-3913	32	1	jensen	PERSON
fsr-3913	32	2	morlock	ORG
fsr-3913	32	3	1994	DATE
fsr-3913	32	4	al.	ORG
fsr-3913	32	5	1996	DATE
fsr-3913	33	1	ibbotson	ORG
fsr-3913	33	2	the years 1999–2025	DATE
fsr-3913	35	1	msa	ORG
fsr-3913	36	1	1996	DATE
fsr-3913	37	1	msa	ORG
fsr-3913	37	2	1996	DATE
fsr-3913	38	1	msa	ORG
fsr-3913	38	2	roth ira	PERSON
fsr-3913	40	1	two	CARDINAL
fsr-3913	41	1	msa	ORG
fsr-3913	41	2	50	CARDINAL
fsr-3913	41	3	msa	ORG
fsr-3913	42	1	msa	ORG
fsr-3913	43	1	108	CARDINAL
fsr-3913	43	2	9	CARDINAL
fsr-3913	44	1	107–123 2	DATE
fsr-3913	45	1	two	CARDINAL
fsr-3913	46	1	msa	ORG
fsr-3913	47	1	2,500	MONEY
fsr-3913	47	2	about one-half	CARDINAL
fsr-3913	47	3	250	MONEY
fsr-3913	49	1	msa	ORG
fsr-3913	50	1	msa	ORG
fsr-3913	51	1	first	ORDINAL
fsr-3913	52	1	about 95%	PERCENT
fsr-3913	52	2	83%	PERCENT
fsr-3913	52	3	third	ORDINAL
fsr-3913	53	1	79 cents	MONEY
fsr-3913	53	2	robbins et al	PERSON
fsr-3913	53	3	1994	DATE
fsr-3913	55	1	between 1974 and 1981	DATE
fsr-3913	55	2	newhouse	ORG
fsr-3913	55	3	1993	DATE
fsr-3913	57	1	zero	CARDINAL
fsr-3913	57	2	approximately 50%	PERCENT
fsr-3913	57	3	95%	PERCENT
fsr-3913	57	4	1,000	MONEY
fsr-3913	58	1	msa	ORG
fsr-3913	58	2	at least the early 1980s	DATE
fsr-3913	59	1	missouri	GPE
fsr-3913	59	2	first	ORDINAL
fsr-3913	59	3	1993	DATE
fsr-3913	60	1	around 15	CARDINAL
fsr-3913	61	1	first	ORDINAL
fsr-3913	61	2	may 21, 1992	DATE
fsr-3913	62	1	the first half of the 1990s	DATE
fsr-3913	62	2	first	ORDINAL
fsr-3913	62	3	1996	DATE
fsr-3913	63	1	1996	DATE
fsr-3913	63	2	congress	ORG
fsr-3913	63	3	up to 750,000	CARDINAL
fsr-3913	65	1	50	CARDINAL
fsr-3913	68	1	1999	DATE
fsr-3913	68	2	medicare	ORG
fsr-3913	68	3	msa	ORG
fsr-3913	69	1	as many as 390,000	CARDINAL
fsr-3913	71	1	9	CARDINAL
fsr-3913	71	2	107–123	CARDINAL
fsr-3913	71	3	1996	DATE
fsr-3913	71	4	1996	DATE
fsr-3913	71	5	msa	ORG
fsr-3913	72	1	msa	ORG
fsr-3913	75	1	msa	ORG
fsr-3913	76	1	msa	ORG
fsr-3913	77	1	the 7.5%	PERCENT
fsr-3913	78	1	section 125	LAW
fsr-3913	78	2	fsas	GPE
fsr-3913	78	3	a given year	DATE
fsr-3913	79	1	fsas	GPE
fsr-3913	79	2	year-end	DATE
fsr-3913	80	1	year-end	DATE
fsr-3913	81	1	the next year	DATE
fsr-3913	85	1	1983	DATE
fsr-3913	86	1	that year	DATE
fsr-3913	86	2	10	MONEY
fsr-3913	86	3	33	MONEY
fsr-3913	87	1	1995	DATE
fsr-3913	87	2	three	CARDINAL
fsr-3913	87	3	four	CARDINAL
fsr-3913	87	4	1983	DATE
fsr-3913	89	1	the mid-1980s	DATE
fsr-3913	89	2	the cpi medical care	ORG
fsr-3913	92	1	20%	PERCENT
fsr-3913	92	2	msa	ORG
fsr-3913	93	1	5	CARDINAL
fsr-3913	93	2	6year	CARDINAL
fsr-3913	93	3	annual	DATE
fsr-3913	93	4	less than 1%	PERCENT
fsr-3913	97	1	newhouse	ORG
fsr-3913	97	2	1993	DATE
fsr-3913	98	1	1996	DATE
fsr-3913	99	1	110	CARDINAL
fsr-3913	99	2	9	CARDINAL
fsr-3913	99	3	107–123	CARDINAL
fsr-3913	100	1	forbes	ORG
fsr-3913	100	2	golden rule insurance co.	ORG
fsr-3913	100	3	quaker oats	ORG
fsr-3913	100	4	the united mine workers union	ORG
fsr-3913	101	1	msa	ORG
fsr-3913	101	2	msa	ORG
fsr-3913	102	1	the golden rule insurance company	ORG
fsr-3913	102	2	msa	ORG
fsr-3913	102	3	72%	PERCENT
fsr-3913	102	4	55%	PERCENT
fsr-3913	102	5	10%	PERCENT
fsr-3913	102	6	27.8%	PERCENT
fsr-3913	102	7	16%	PERCENT
fsr-3913	102	8	msa	ORG
fsr-3913	102	9	77%	PERCENT
fsr-3913	102	10	msa	ORG
fsr-3913	102	11	23%	PERCENT
fsr-3913	102	12	44	DATE
fsr-3913	102	13	may 1999	DATE
fsr-3913	102	14	golden rule insurance co.	ORG
fsr-3913	102	15	37,323	CARDINAL
fsr-3913	102	16	msa	ORG
fsr-3913	103	1	msa	ORG
fsr-3913	103	2	approximately 80%	PERCENT
fsr-3913	103	3	20%	PERCENT
fsr-3913	105	1	1984	DATE
fsr-3913	105	2	singapore	GPE
fsr-3913	106	1	singapore	GPE
fsr-3913	106	2	only 3.1%	PERCENT
fsr-3913	106	3	u.s.	GPE
fsr-3913	106	4	about 14%	PERCENT
fsr-3913	106	5	singapore	GPE
fsr-3913	106	6	hmos	ORG
fsr-3913	106	7	the united states	GPE
fsr-3913	106	8	massaro & wong	ORG
fsr-3913	106	9	1996	DATE
fsr-3913	107	1	1993	DATE
fsr-3913	107	2	china	GPE
fsr-3913	108	1	today	DATE
fsr-3913	108	2	about 5 million	CARDINAL
fsr-3913	108	3	chinese	NORP
fsr-3913	109	1	3	CARDINAL
fsr-3913	110	1	gao	PERSON
fsr-3913	110	2	congress	ORG
fsr-3913	110	3	january 1, 1999	DATE
fsr-3913	111	1	three	CARDINAL
fsr-3913	111	2	1	CARDINAL
fsr-3913	111	3	2	CARDINAL
fsr-3913	111	4	3	CARDINAL
fsr-3913	115	1	the kaiser family foundation	ORG
fsr-3913	115	2	harvard university	ORG
fsr-3913	116	1	1,011	CARDINAL
fsr-3913	116	2	msa	ORG
fsr-3913	116	3	2,000	MONEY
fsr-3913	116	4	43%	PERCENT
fsr-3913	116	5	msa	ORG
fsr-3913	118	1	9	CARDINAL
fsr-3913	118	2	107–123 $5,000	MONEY
fsr-3913	118	3	37%	PERCENT
fsr-3913	118	4	msa	ORG
fsr-3913	119	1	the national blue cross blue shield association	ORG
fsr-3913	119	2	43%	PERCENT
fsr-3913	119	3	msa	ORG
fsr-3913	119	4	kaiser-harvard	ORG
fsr-3913	119	5	1996	DATE
fsr-3913	120	1	65%	PERCENT
fsr-3913	120	2	msa	ORG
fsr-3913	120	3	msa	ORG
fsr-3913	120	4	32%	PERCENT
fsr-3913	121	1	the luntz research group	ORG
fsr-3913	123	1	1998	DATE
fsr-3913	123	2	miceli	ORG
fsr-3913	126	1	1997	DATE
fsr-3913	126	2	ohio	GPE
fsr-3913	127	1	ohio	GPE
fsr-3913	127	2	12%	PERCENT
fsr-3913	127	3	34%	PERCENT
fsr-3913	128	1	msa	ORG
fsr-3913	129	1	the rand institute	ORG
fsr-3913	130	1	msa	ORG
fsr-3913	131	1	americans	NORP
fsr-3913	131	2	between 0% and 13%	PERCENT
fsr-3913	132	1	americans	NORP
fsr-3913	132	2	by11% to	PERCENT
fsr-3913	132	3	22%	PERCENT
fsr-3913	133	1	hmos	ORG
fsr-3913	133	2	57%	PERCENT
fsr-3913	133	3	msa	ORG
fsr-3913	134	1	msa	ORG
fsr-3913	134	2	29,000	MONEY
fsr-3913	134	3	hmo	ORG
fsr-3913	134	4	28,000	MONEY
fsr-3913	134	5	43,000	MONEY
fsr-3913	134	6	keeler et al.	PERSON
fsr-3913	134	7	1996	DATE
fsr-3913	135	1	ohio	GPE
fsr-3913	136	1	over 38,000	CARDINAL
fsr-3913	136	2	$159.3 million	MONEY
fsr-3913	137	1	3,000	MONEY
fsr-3913	137	2	3,000	MONEY
fsr-3913	137	3	1,200	MONEY
fsr-3913	137	4	bc/bs	ORG
fsr-3913	137	5	$50 million	MONEY
fsr-3913	137	6	msa	ORG
fsr-3913	139	1	1996	DATE
fsr-3913	139	2	the 68%	PERCENT
fsr-3913	139	3	3,000	MONEY
fsr-3913	139	4	$53.7 million	MONEY
fsr-3913	140	1	zabinski et	PERSON
fsr-3913	141	1	1999	DATE
fsr-3913	141	2	112	CARDINAL
fsr-3913	141	3	9	CARDINAL
fsr-3913	141	4	107–123	CARDINAL
fsr-3913	142	1	msa-chps	ORG
fsr-3913	142	2	msa-chp	ORG
fsr-3913	143	1	third	ORDINAL
fsr-3913	144	1	one	CARDINAL
fsr-3913	145	1	1989	DATE
fsr-3913	145	2	about 1 million	CARDINAL
fsr-3913	145	3	1994 dollars	MONEY
fsr-3913	145	4	about one-third	CARDINAL
fsr-3913	145	5	73%	PERCENT
fsr-3913	145	6	less than $300	MONEY
fsr-3913	145	7	89%	PERCENT
fsr-3913	145	8	less than $2,000	MONEY
fsr-3913	146	1	jensen & morlock	ORG
fsr-3913	146	2	1994	DATE
fsr-3913	147	1	the national bureau of economic research	ORG
fsr-3913	147	2	300,000	CARDINAL
fsr-3913	147	3	500	CARDINAL
fsr-3913	147	4	1989–1991	CARDINAL
fsr-3913	147	5	one year	DATE
fsr-3913	147	6	the next few years	DATE
fsr-3913	149	1	berk	ORG
fsr-3913	149	2	monheit	GPE
fsr-3913	149	3	1992	DATE
fsr-3913	149	4	about ten	CARDINAL
fsr-3913	149	5	three-quarters	CARDINAL
fsr-3913	149	6	u.s.	GPE
fsr-3913	149	7	a given year	DATE
fsr-3913	150	1	1%	PERCENT
fsr-3913	150	2	1987	DATE
fsr-3913	150	3	63,497	MONEY
fsr-3913	150	4	1995	DATE
fsr-3913	151	1	5%	PERCENT
fsr-3913	151	2	24,735	MONEY
fsr-3913	151	3	1995	DATE
fsr-3913	152	1	msa	ORG
fsr-3913	153	1	annual	DATE
fsr-3913	153	2	2,250	MONEY
fsr-3913	153	3	4,000	MONEY
fsr-3913	153	4	up to three	CARDINAL
fsr-3913	153	5	msa	ORG
fsr-3913	153	6	each year	DATE
fsr-3913	154	1	90%	PERCENT
fsr-3913	154	2	more than $25,000	MONEY
fsr-3913	154	3	more than half	CARDINAL
fsr-3913	154	4	50,000	MONEY
fsr-3913	155	1	only 5%	PERCENT
fsr-3913	155	2	less than 20%	PERCENT
fsr-3913	156	1	1997	DATE
fsr-3913	156	2	the medisave america council	ORG
fsr-3913	156	3	8%	PERCENT
fsr-3913	156	4	annual	DATE
fsr-3913	156	5	annual	DATE
fsr-3913	156	6	3,375	MONEY
fsr-3913	157	1	five years	DATE
fsr-3913	157	2	msa	ORG
fsr-3913	157	3	21,384	MONEY
fsr-3913	157	4	166,802	MONEY
fsr-3913	157	5	20 years	DATE
fsr-3913	157	6	more than $1.4 million	MONEY
fsr-3913	157	7	45 years	DATE
fsr-3913	158	1	500	MONEY
fsr-3913	158	2	annually	DATE
fsr-3913	158	3	18,216	MONEY
fsr-3913	158	4	142,091	MONEY
fsr-3913	158	5	more than $1.2 million	MONEY
fsr-3913	159	1	1,000	MONEY
fsr-3913	159	2	15	MONEY
fsr-3913	159	3	408	CARDINAL
fsr-3913	159	4	117	MONEY
fsr-3913	159	5	379	CARDINAL
fsr-3913	159	6	991	MONEY
fsr-3913	159	7	387	CARDINAL
fsr-3913	160	1	2,250	MONEY
fsr-3913	161	1	9,266	MONEY
fsr-3913	161	2	72,281	MONEY
fsr-3913	161	3	610,486	MONEY
fsr-3913	162	1	500	MONEY
fsr-3913	162	2	7,682	MONEY
fsr-3913	162	3	59,925	MONEY
fsr-3913	162	4	506,129	MONEY
fsr-3913	162	5	1,000	MONEY
fsr-3913	162	6	2,930	MONEY
fsr-3913	162	7	22,858	MONEY
fsr-3913	162	8	193,060	MONEY
fsr-3913	163	1	jensen	PERSON
fsr-3913	163	2	morlock	ORG
fsr-3913	163	3	1994	DATE
fsr-3913	163	4	msa	ORG
fsr-3913	164	1	20-year-old	DATE
fsr-3913	164	2	eight	CARDINAL
fsr-3913	164	3	1,800	MONEY
fsr-3913	164	4	annual	DATE
fsr-3913	164	5	113j.t	CARDINAL
fsr-3913	165	1	9	CARDINAL
fsr-3913	166	1	107–123	CARDINAL
fsr-3913	166	2	msa	ORG
fsr-3913	168	1	603	MONEY
fsr-3913	168	2	1993	DATE
fsr-3913	168	3	1,002	MONEY
fsr-3913	168	4	1994	DATE
fsr-3913	168	5	997	MONEY
fsr-3913	168	6	1995	DATE
fsr-3913	168	7	976	MONEY
fsr-3913	168	8	1996	DATE
fsr-3913	168	9	925	MONEY
fsr-3913	168	10	1997	DATE
fsr-3913	169	1	msa	ORG
fsr-3913	169	2	1997	DATE
fsr-3913	169	3	$22 million dollars	MONEY
fsr-3913	170	1	1996	DATE
fsr-3913	170	2	marion county	GPE
fsr-3913	170	3	indiana	GPE
fsr-3913	170	4	557	MONEY
fsr-3913	170	5	314	CARDINAL
fsr-3913	170	6	12%	PERCENT
fsr-3913	170	7	around $1,000	MONEY
fsr-3913	171	1	1995	DATE
fsr-3913	171	2	17	CARDINAL
fsr-3913	171	3	around $600	MONEY
fsr-3913	172	1	approximately $900	MONEY
fsr-3913	173	1	up to 80%	PERCENT
fsr-3913	173	2	17	CARDINAL
fsr-3913	173	3	barchet et al.	PERSON
fsr-3913	173	4	1995	DATE
fsr-3913	174	1	4	CARDINAL
fsr-3913	174	2	msa	ORG
fsr-3913	174	3	msa	ORG
fsr-3913	174	4	msa	ORG
fsr-3913	175	1	msa	ORG
fsr-3913	176	1	msa	ORG
fsr-3913	177	1	msa	ORG
fsr-3913	177	2	time insurance co.	ORG
fsr-3913	177	3	milwaukee	GPE
fsr-3913	177	4	65%	PERCENT
fsr-3913	178	1	1997	DATE
fsr-3913	179	1	merrill lynch	ORG
fsr-3913	179	2	msas	GPE
fsr-3913	179	3	california	GPE
fsr-3913	179	4	about 80%	PERCENT
fsr-3913	180	1	month	DATE
fsr-3913	180	2	that year	DATE
fsr-3913	182	1	msa	ORG
fsr-3913	182	2	october	DATE
fsr-3913	182	3	three	CARDINAL
fsr-3913	182	4	3/12s	CARDINAL
fsr-3913	182	5	the year	DATE
fsr-3913	183	1	msa	ORG
fsr-3913	184	1	20%–60%	PERCENT
fsr-3913	185	1	annual	DATE
fsr-3913	185	2	years	DATE
fsr-3913	185	3	zero 5 $ 11,404	MONEY
fsr-3913	185	4	25 $142,118	MONEY
fsr-3913	185	5	45 $751,367 $	MONEY
fsr-3913	185	6	250	MONEY
fsr-3913	185	7	250	MONEY
fsr-3913	185	8	1,000	MONEY
fsr-3913	185	9	333,941	MONEY
fsr-3913	185	10	114	CARDINAL
fsr-3913	185	11	j.t.	GPE
fsr-3913	185	12	9	CARDINAL
fsr-3913	185	13	107–123	CARDINAL
fsr-3913	186	1	u.s.	GPE
fsr-3913	186	2	americans	NORP
fsr-3913	186	3	85 years	DATE
fsr-3913	186	4	the next 25 years	DATE
fsr-3913	186	5	americans	NORP
fsr-3913	187	1	late thirties	DATE
fsr-3913	187	2	two or three decades	DATE
fsr-3913	188	1	medicaid	ORG
fsr-3913	188	2	medicare	ORG
fsr-3913	188	3	u.s.	GPE
fsr-3913	188	4	hundreds of millions of dollars	MONEY
fsr-3913	189	1	roth	PERSON
fsr-3913	190	1	msa	ORG
fsr-3913	193	1	section 415	LAW
fsr-3913	194	1	second	ORDINAL
fsr-3913	195	1	first	ORDINAL
fsr-3913	196	1	msa	ORG
fsr-3913	196	2	roth	PERSON
fsr-3913	197	1	5	CARDINAL
fsr-3913	197	2	msas	PERSON
fsr-3913	197	3	roth	PERSON
fsr-3913	197	4	msa	ORG
fsr-3913	197	5	roth	PERSON
fsr-3913	198	1	msa	ORG
fsr-3913	199	1	irs	ORG
fsr-3913	200	1	5.1	CARDINAL
fsr-3913	201	1	roth	PERSON
fsr-3913	201	2	april 15 of the year	DATE
fsr-3913	201	3	the year	DATE
fsr-3913	202	1	msa	ORG
fsr-3913	202	2	roth	PERSON
fsr-3913	203	1	1998	DATE
fsr-3913	203	2	3,375.00	MONEY
fsr-3913	203	3	1,462	MONEY
fsr-3913	204	1	msa	ORG
fsr-3913	205	1	1998	DATE
fsr-3913	205	2	$50 dollar	MONEY
fsr-3913	206	1	msa	ORG
fsr-3913	206	2	1/12	CARDINAL
fsr-3913	206	3	annual	DATE
fsr-3913	206	4	months	DATE
fsr-3913	206	5	msa	ORG
fsr-3913	207	1	115j.t	ORDINAL
fsr-3913	207	2	9	CARDINAL
fsr-3913	208	1	107–123	CARDINAL
fsr-3913	208	2	2,000	MONEY
fsr-3913	209	1	2,000	MONEY
fsr-3913	210	1	up to $2,000	MONEY
fsr-3913	210	2	each year	DATE
fsr-3913	211	1	roth	PERSON
fsr-3913	211	2	2,000	MONEY
fsr-3913	211	3	100%	PERCENT
fsr-3913	211	4	the taxable year	DATE
fsr-3913	212	1	2,000	MONEY
fsr-3913	213	1	msa	ORG
fsr-3913	213	2	the same year	DATE
fsr-3913	217	1	age 701⁄2	DATE
fsr-3913	217	2	msa	ORG
fsr-3913	217	3	roth	PERSON
fsr-3913	217	4	ira	PERSON
fsr-3913	218	1	msa	ORG
fsr-3913	219	1	6%	PERCENT
fsr-3913	219	2	each year	DATE
fsr-3913	220	1	last day	DATE
fsr-3913	221	1	msa	ORG
fsr-3913	222	1	5.2	CARDINAL
fsr-3913	223	1	no later than age 701⁄2	DATE
fsr-3913	224	1	roth	PERSON
fsr-3913	228	1	age 65	DATE
fsr-3913	228	2	15%	PERCENT
fsr-3913	229	1	msa	ORG
fsr-3913	229	2	65 years of age	DATE
fsr-3913	230	1	roth	PERSON
fsr-3913	230	2	first	ORDINAL
fsr-3913	232	1	10%	PERCENT
fsr-3913	232	2	at least 591⁄2 years old	DATE
fsr-3913	233	1	1	CARDINAL
fsr-3913	233	2	five-year	DATE
fsr-3913	233	3	2	CARDINAL
fsr-3913	233	4	one	CARDINAL
fsr-3913	233	5	1	CARDINAL
fsr-3913	233	6	age 591⁄2	DATE
fsr-3913	233	7	2	CARDINAL
fsr-3913	233	8	3	CARDINAL
fsr-3913	233	9	4	CARDINAL
fsr-3913	233	10	first	ORDINAL
fsr-3913	234	1	116	CARDINAL
fsr-3913	234	2	9	CARDINAL
fsr-3913	234	3	107–123 5.3	CARDINAL
fsr-3913	235	1	one	CARDINAL
fsr-3913	235	2	msa	ORG
fsr-3913	235	3	60 days	DATE
fsr-3913	236	1	one year	DATE
fsr-3913	238	1	msa	ORG
fsr-3913	239	1	age 65	DATE
fsr-3913	240	1	msa	ORG
fsr-3913	241	1	msa	ORG
fsr-3913	243	1	msa	ORG
fsr-3913	243	2	msa	ORG
fsr-3913	243	3	the taxable year	DATE
fsr-3913	246	1	5.4	CARDINAL
fsr-3913	247	1	msa	ORG
fsr-3913	251	1	age 591⁄2	DATE
fsr-3913	251	2	roth	PERSON
fsr-3913	251	3	ira	PERSON
fsr-3913	251	4	at least five years old	DATE
fsr-3913	253	1	5.5	CARDINAL
fsr-3913	253	2	two	CARDINAL
fsr-3913	254	1	msa	ORG
fsr-3913	254	2	roth	PERSON
fsr-3913	255	1	msa	ORG
fsr-3913	256	1	msa	ORG
fsr-3913	256	2	65	DATE
fsr-3913	257	1	roth	PERSON
fsr-3913	258	1	msa	ORG
fsr-3913	259	1	msa	ORG
fsr-3913	261	1	9	CARDINAL
fsr-3913	261	2	107–123 6	DATE
fsr-3913	264	1	3.1%	PERCENT
fsr-3913	264	2	annually	DATE
fsr-3913	265	1	4.7%	PERCENT
fsr-3913	266	1	ibbotson	ORG
fsr-3913	268	1	msa	ORG
fsr-3913	268	2	zero	CARDINAL
fsr-3913	269	1	around $0 to $19	MONEY
fsr-3913	269	2	msa	ORG
fsr-3913	269	3	5	MONEY
fsr-3913	269	4	monthly	DATE
fsr-3913	270	1	1,000	MONEY
fsr-3913	270	2	msa	ORG
fsr-3913	270	3	treasury	ORG
fsr-3913	270	4	4.5%	PERCENT
fsr-3913	271	1	msa	ORG
fsr-3913	271	2	11.6%	PERCENT
fsr-3913	272	1	msa	ORG
fsr-3913	275	1	msa	ORG
fsr-3913	275	2	mellon financial corporation allows balances	ORG
fsr-3913	275	3	3,500	MONEY
fsr-3913	277	1	ibbotson	ORG
fsr-3913	278	1	msa	ORG
fsr-3913	278	2	65/75%	PERCENT
fsr-3913	279	1	3.1%	PERCENT
fsr-3913	280	1	1998	DATE
fsr-3913	280	2	50	MONEY
fsr-3913	281	1	28%	PERCENT
fsr-3913	282	1	msa	ORG
fsr-3913	282	2	the entire 12 months of each year	DATE
fsr-3913	283	1	500	MONEY
fsr-3913	283	2	1,000	MONEY
fsr-3913	283	3	2,000	MONEY
fsr-3913	285	1	1989	DATE
fsr-3913	285	2	about 1 million	CARDINAL
fsr-3913	285	3	1994 dollars	MONEY
fsr-3913	285	4	about one-third	CARDINAL
fsr-3913	285	5	73%	PERCENT
fsr-3913	285	6	less than $300	MONEY
fsr-3913	285	7	89%	PERCENT
fsr-3913	285	8	less than $2,000	MONEY
fsr-3913	286	1	4.7%	PERCENT
fsr-3913	286	2	annually	DATE
fsr-3913	287	1	7	CARDINAL
fsr-3913	287	2	msa	ORG
fsr-3913	288	1	1	CARDINAL
fsr-3913	288	2	118	CARDINAL
fsr-3913	288	3	9	CARDINAL
fsr-3913	289	1	107–123	CARDINAL
fsr-3913	290	1	25,419	MONEY
fsr-3913	290	2	five years	DATE
fsr-3913	290	3	156,099	MONEY
fsr-3913	290	4	twenty years	DATE
fsr-3913	291	1	23,134	MONEY
fsr-3913	291	2	95,155	MONEY
fsr-3913	293	1	500	MONEY
fsr-3913	293	2	annually	DATE
fsr-3913	294	1	21,992	MONEY
fsr-3913	294	2	109,182	MONEY
fsr-3913	294	3	five-year	DATE
fsr-3913	294	4	twenty-year	DATE
fsr-3913	295	1	1,000	MONEY
fsr-3913	295	2	annually	DATE
fsr-3913	295	3	msa	ORG
fsr-3913	295	4	18,565	MONEY
fsr-3913	295	5	62,266	MONEY
fsr-3913	296	1	2,000	MONEY
fsr-3913	297	1	msa	ORG
fsr-3913	297	2	thousands of dollars	MONEY
fsr-3913	297	3	msa	ORG
fsr-3913	298	1	2	CARDINAL
fsr-3913	298	2	msa	ORG
fsr-3913	299	1	five-year	DATE
fsr-3913	299	2	12,084	MONEY
fsr-3913	299	3	twenty-year	DATE
fsr-3913	299	4	156,099	MONEY
fsr-3913	301	1	2,000	MONEY
fsr-3913	302	1	1	CARDINAL
fsr-3913	302	2	a family years	DATE
fsr-3913	305	1	5 $ 25,419 $ 23,134 $ 21,992 $ 18,565 $	MONEY
fsr-3913	305	2	11,710	MONEY
fsr-3913	305	3	10 $ 73,687 $ 61,528 $ 63,442 $ 53,198 $	MONEY
fsr-3913	305	4	32,709	MONEY
fsr-3913	305	5	15 $ 162,213 $	MONEY
fsr-3913	305	6	123,398	MONEY
fsr-3913	305	7	139,053	MONEY
fsr-3913	305	8	115,894	MONEY
fsr-3913	305	9	69,576	MONEY
fsr-3913	305	10	20 $ 321,248 $ 221,073 $ 274,332	MONEY
fsr-3913	305	11	227,416	MONEY
fsr-3913	305	12	133,583	MONEY
fsr-3913	305	13	40 $3,480,546 $1,509,879	MONEY
fsr-3913	305	14	2,941,673	MONEY
fsr-3913	305	15	2,402,799	MONEY
fsr-3913	305	16	325,052	MONEY
fsr-3913	305	17	1998	DATE
fsr-3913	305	18	5,500	MONEY
fsr-3913	306	1	2	CARDINAL
fsr-3913	306	2	an individual years	DATE
fsr-3913	309	1	5 $ 12,084 $ 10,715 $ 8,657 $	MONEY
fsr-3913	309	2	28,044	MONEY
fsr-3913	309	3	25,293	MONEY
fsr-3913	309	4	15,048	MONEY
fsr-3913	309	5	5,441	MONEY
fsr-3913	309	6	15 $ 78,621 $ 54,768 $ 55,462 $	MONEY
fsr-3913	309	7	14,015	MONEY
fsr-3913	309	8	156,099 $ 95,155 $ 109,182 $ 62,266 2$ 31,566 40 $1,697,192 $561,449 $1,158,319 $	MONEY
fsr-3913	309	9	619,445	MONEY
fsr-3913	309	10	1998	DATE
fsr-3913	309	11	3,000	MONEY
fsr-3913	311	1	9	CARDINAL
fsr-3913	312	1	107–123	CARDINAL
fsr-3913	313	1	1	CARDINAL
fsr-3913	313	2	2,000	MONEY
fsr-3913	313	3	annually	DATE
fsr-3913	313	4	the first year	DATE
fsr-3913	314	1	msa	ORG
fsr-3913	314	2	first year	DATE
fsr-3913	314	3	around $1,508	MONEY
fsr-3913	315	1	2,250	MONEY
fsr-3913	315	2	3.1%	PERCENT
fsr-3913	316	1	2,320	MONEY
fsr-3913	317	1	msa	ORG
fsr-3913	317	2	that year	DATE
fsr-3913	317	3	65%	PERCENT
fsr-3913	317	4	2,320	MONEY
fsr-3913	317	5	1,508	MONEY
fsr-3913	318	1	14,015	MONEY
fsr-3913	318	2	20 years	DATE
fsr-3913	319	1	458,302	MONEY
fsr-3913	319	2	40 years	DATE
fsr-3913	322	1	six	CARDINAL
fsr-3913	323	1	the 1990s	DATE
fsr-3913	325	1	3 and	QUANTITY
fsr-3913	328	1	1996	DATE
fsr-3913	328	2	3,000	MONEY
fsr-3913	328	3	5,500	MONEY
fsr-3913	330	1	3	CARDINAL
fsr-3913	330	2	annual	DATE
fsr-3913	330	3	six percent	PERCENT
fsr-3913	330	4	years	DATE
fsr-3913	330	5	5 $ 21,971 $ 18,406 $ 11,391 10 $ 63,366 $ 52,159 $	MONEY
fsr-3913	330	6	30,626	MONEY
fsr-3913	330	7	15 $ 138,867 $ 112,383 $ 62,543 20 $ 273,937 $ 218,174 $	MONEY
fsr-3913	330	8	115,085	MONEY
fsr-3913	330	9	2,936,804	MONEY
fsr-3913	330	10	967,923	MONEY
fsr-3913	330	11	1998	DATE
fsr-3913	330	12	5,500	MONEY
fsr-3913	331	1	4	CARDINAL
fsr-3913	331	2	six percent	PERCENT
fsr-3913	331	3	years	DATE
fsr-3913	331	4	5 $ 8,576 $ 5,069 2$	MONEY
fsr-3913	331	5	1,947	MONEY
fsr-3913	331	6	10 $ 24,771 $ 14,004 2$ 7,529	MONEY
fsr-3913	331	7	53,009	MONEY
fsr-3913	331	8	50,081	MONEY
fsr-3913	331	9	440,808	MONEY
fsr-3913	331	10	2$815,575	TIME
fsr-3913	331	11	1998	DATE
fsr-3913	331	12	3,000	MONEY
fsr-3913	332	1	120	CARDINAL
fsr-3913	332	2	9	CARDINAL
fsr-3913	333	1	107–123	CARDINAL
fsr-3913	336	1	watson wyatt	PERSON
fsr-3913	336	2	1996	DATE
fsr-3913	337	1	1995	DATE
fsr-3913	338	1	ages 5–44	DATE
fsr-3913	338	2	2,000	MONEY
fsr-3913	338	3	ages 45–64	QUANTITY
fsr-3913	338	4	between $3,000 and $6,000	MONEY
fsr-3913	338	5	ages 65–89	DATE
fsr-3913	338	6	between $8,000 and $13,000	MONEY
fsr-3913	339	1	msa	ORG
fsr-3913	339	2	the early years	DATE
fsr-3913	339	3	the later years	DATE
fsr-3913	340	1	8	CARDINAL
fsr-3913	342	1	the years 1999–2025	DATE
fsr-3913	342	2	ibbotson	ORG
fsr-3913	344	1	msa	ORG
fsr-3913	346	1	1996	DATE
fsr-3913	347	1	msa	ORG
fsr-3913	347	2	roth	PERSON
fsr-3913	350	1	the 90%	PERCENT
fsr-3913	350	2	only one-fourth	CARDINAL
fsr-3913	350	3	u.s.	GPE
fsr-3913	351	1	ten	CARDINAL
fsr-3913	351	2	u.s.	GPE
fsr-3913	351	3	three-fourths	CARDINAL
fsr-3913	351	4	u.s.	GPE
fsr-3913	352	1	msa	ORG
fsr-3913	353	1	msa	ORG
fsr-3913	357	1	msa	ORG
fsr-3913	357	2	roth	PERSON
fsr-3913	357	3	ira	PERSON
fsr-3913	358	1	twenty-five years	DATE
fsr-3913	360	1	9	CARDINAL
fsr-3913	360	2	107–123	CARDINAL
fsr-3913	360	3	ten	CARDINAL
fsr-3913	361	1	american academy of actuaries	ORG
fsr-3913	362	1	1995	DATE
fsr-3913	364	1	washington	GPE
fsr-3913	364	2	d.c.	GPE
fsr-3913	364	3	the american academy of actuaries	ORG
fsr-3913	366	1	1996	DATE
fsr-3913	367	1	october	DATE
fsr-3913	367	2	16	CARDINAL
fsr-3913	368	1	barchet	PERSON
fsr-3913	368	2	s.	PERSON
fsr-3913	368	3	anderson	PERSON
fsr-3913	368	4	j., & chapman	ORG
fsr-3913	368	5	1995	DATE
fsr-3913	369	1	4,34–47	CARDINAL
fsr-3913	369	2	v. l. (	PERSON
fsr-3913	369	3	1996	DATE
fsr-3913	370	1	quarterly	DATE
fsr-3913	371	1	b. t. jr.	PERSON
fsr-3913	371	2	k. b.	PERSON
fsr-3913	371	3	1997	DATE
fsr-3913	372	1	american	NORP
fsr-3913	372	2	clu & chfu	ORG
fsr-3913	372	3	51	DATE
fsr-3913	373	1	berk	PERSON
fsr-3913	373	2	m. l.	PERSON
fsr-3913	373	3	a. c.	PERSON
fsr-3913	373	4	1992	DATE
fsr-3913	374	1	11	CARDINAL
fsr-3913	374	2	145–149	CARDINAL
fsr-3913	374	3	m. t.	PERSON
fsr-3913	374	4	b. p., & hrivnak	PERSON
fsr-3913	374	5	m. w.	PERSON
fsr-3913	374	6	1996	DATE
fsr-3913	375	1	quarterly	DATE
fsr-3913	375	2	12,78–83	CARDINAL
fsr-3913	375	3	m. t.	PERSON
fsr-3913	375	4	b. p., & hrivnak	PERSON
fsr-3913	375	5	m. w.	PERSON
fsr-3913	375	6	1997	DATE
fsr-3913	376	1	28,535–544	CARDINAL
fsr-3913	377	1	bradley	ORG
fsr-3913	377	2	c. f., & dalton	PERSON
fsr-3913	377	3	m. a.	PERSON
fsr-3913	377	4	1997	DATE
fsr-3913	378	1	10,72–77	DATE
fsr-3913	378	2	burry	PERSON
fsr-3913	378	3	j. (1994	ORG
fsr-3913	379	1	u.s.	GPE
fsr-3913	380	1	ohio	GPE
fsr-3913	381	1	doerpinghaus	GPE
fsr-3913	381	2	1996	DATE
fsr-3913	382	1	quarterly	DATE
fsr-3913	382	2	12,69–77	DATE
fsr-3913	382	3	heffley	ORG
fsr-3913	382	4	d. r.	NORP
fsr-3913	382	5	t. j.	PERSON
fsr-3913	382	6	1998	DATE
fsr-3913	383	1	65,445–465	CARDINAL
fsr-3913	384	1	jensen	PERSON
fsr-3913	384	2	g. a.	PERSON
fsr-3913	384	3	r. j.	PERSON
fsr-3913	384	4	1994	DATE
fsr-3913	385	1	american	NORP
fsr-3913	386	1	kaiser-harvard	ORG
fsr-3913	387	1	1996	DATE
fsr-3913	388	1	americans	NORP
fsr-3913	389	1	july 30, 1996	DATE
fsr-3913	390	1	harvard school of public health	ORG
fsr-3913	390	2	boston	GPE
fsr-3913	390	3	ma	ORG
fsr-3913	390	4	menlo park	GPE
fsr-3913	390	5	keeler	PERSON
fsr-3913	390	6	e. b.	PERSON
fsr-3913	390	7	malkin	PERSON
fsr-3913	390	8	j. d.	PERSON
fsr-3913	390	9	goldman	ORG
fsr-3913	390	10	d. p.	ORG
fsr-3913	390	11	& buchanan	ORG
fsr-3913	390	12	j. l.	PERSON
fsr-3913	390	13	1996	DATE
fsr-3913	391	1	the american medical association	ORG
fsr-3913	391	2	275,1666–1671	CARDINAL
fsr-3913	392	1	kpmg peat marwick llp	ORG
fsr-3913	393	1	1995).retirement	CARDINAL
fsr-3913	393	2	the 1990s	DATE
fsr-3913	393	3	1995	DATE
fsr-3913	393	4	data.new york	GPE
fsr-3913	393	5	ny	GPE
fsr-3913	393	6	kpmg	ORG
fsr-3913	395	1	january	DATE
fsr-3913	396	1	1995	DATE
fsr-3913	397	1	massaro	PERSON
fsr-3913	397	2	t. a.	GPE
fsr-3913	397	3	1996	DATE
fsr-3913	398	1	singapore	GPE
fsr-3913	400	1	203	CARDINAL
fsr-3913	402	1	mcdevitt	PERSON
fsr-3913	402	2	r. d.	PERSON
fsr-3913	402	3	s. j.	PERSON
fsr-3913	403	1	d.c	GPE
fsr-3913	404	1	watson wyatt	PERSON
fsr-3913	405	1	t., & rusk	ORG
fsr-3913	405	2	m. (1997	ORG
fsr-3913	408	1	1994	DATE
fsr-3913	410	1	105	CARDINAL
fsr-3913	410	2	20 april	DATE
fsr-3913	411	1	newhouse	ORG
fsr-3913	411	2	j.	PERSON
fsr-3913	412	1	1993).free	CARDINAL
fsr-3913	412	2	ma	PERSON
fsr-3913	412	3	harvard university press	ORG
fsr-3913	413	1	1996	DATE
fsr-3913	414	1	33,225–236	CARDINAL
fsr-3913	414	2	1997	DATE
fsr-3913	415	1	five	CARDINAL
fsr-3913	415	2	msa	ORG
fsr-3913	415	3	five	CARDINAL
fsr-3913	415	4	98,60–61	GPE
fsr-3913	415	5	pauly	PERSON
fsr-3913	415	6	m. v.	PERSON
fsr-3913	415	7	1994	DATE
fsr-3913	416	1	two	CARDINAL
fsr-3913	417	1	american	NORP
fsr-3913	417	2	april 18	DATE
fsr-3913	417	3	122	CARDINAL
fsr-3913	417	4	9	CARDINAL
fsr-3913	417	5	107–123	CARDINAL
fsr-3913	417	6	g., robbins, a., & goodman	PERSON
fsr-3913	417	7	j. c.	PERSON
fsr-3913	417	8	1994	DATE
fsr-3913	418	1	u.s.	GPE
fsr-3913	419	1	ncpa	ORG
fsr-3913	419	2	182	CARDINAL
fsr-3913	419	3	april	DATE
fsr-3913	420	1	saunders	ORG
fsr-3913	420	2	l. (1997	ORG
fsr-3913	422	1	super-ira.forbes	PERSON
fsr-3913	422	2	159,170–172	DATE
fsr-3913	423	1	1998	DATE
fsr-3913	425	1	dallas	GPE
fsr-3913	425	2	tx	ORG
fsr-3913	425	3	216	CARDINAL
fsr-3913	426	1	swartz	ORG
fsr-3913	426	2	k. (	PERSON
fsr-3913	426	3	1996	DATE
fsr-3913	427	1	33,216–219	CARDINAL
fsr-3913	428	1	williamson	PERSON
fsr-3913	428	2	1999	DATE
fsr-3913	429	1	ibbotson	PERSON
fsr-3913	429	2	120,000	CARDINAL
fsr-3913	429	3	25	CARDINAL
fsr-3913	429	4	april 5	DATE
fsr-3913	429	5	1999	DATE
fsr-3913	429	6	1,46	DATE
fsr-3913	430	1	zabinski	PERSON
fsr-3913	430	2	d.	NORP
fsr-3913	430	3	selden	GPE
fsr-3913	430	4	t. m.	GPE
fsr-3913	430	5	moeller	PERSON
fsr-3913	430	6	j. f., & banthin	PERSON
fsr-3913	430	7	j. s.	PERSON
fsr-3913	430	8	1999	DATE
fsr-3913	431	1	18,195–218	CARDINAL
fsr-3913	433	1	9	CARDINAL
fsr-3913	433	2	107–123	CARDINAL