id	sid	tid	token	lemma	pos
fsr-3165	1	1	finser_30_4_merged_updated_3	finser_30_4_merged_updated_3	VERB
fsr-3165	1	2	afs	afs	NOUN
fsr-3165	1	3	and	and	CCONJ
fsr-3165	1	4	fpa	fpa	PROPN
fsr-3165	1	5	members	member	NOUN
fsr-3165	1	6	can	can	AUX
fsr-3165	1	7	earn	earn	VERB
fsr-3165	1	8	ce	ce	PROPN
fsr-3165	1	9	credits	credit	NOUN
fsr-3165	1	10	through	through	ADP
fsr-3165	1	11	financial	financial	ADJ
fsr-3165	1	12	services	service	NOUN
fsr-3165	1	13	review	review	NOUN
fsr-3165	1	14	.	.	PUNCT
fsr-3165	2	1	go	go	VERB
fsr-3165	2	2	to	to	ADP
fsr-3165	2	3	fpajournal.org	fpajournal.org	PROPN
fsr-3165	2	4	.	.	PUNCT
fsr-3165	3	1	to	to	PART
fsr-3165	3	2	receive	receive	VERB
fsr-3165	3	3	one	one	NUM
fsr-3165	3	4	hour	hour	NOUN
fsr-3165	3	5	of	of	ADP
fsr-3165	3	6	continuing	continue	VERB
fsr-3165	3	7	education	education	NOUN
fsr-3165	3	8	credit	credit	NOUN
fsr-3165	3	9	allotted	allot	VERB
fsr-3165	3	10	for	for	ADP
fsr-3165	3	11	this	this	DET
fsr-3165	3	12	exam	exam	NOUN
fsr-3165	3	13	,	,	PUNCT
fsr-3165	3	14	you	you	PRON
fsr-3165	3	15	must	must	AUX
fsr-3165	3	16	answer	answer	VERB
fsr-3165	3	17	four	four	NUM
fsr-3165	3	18	out	out	ADP
fsr-3165	3	19	of	of	ADP
fsr-3165	3	20	five	five	NUM
fsr-3165	3	21	questions	question	NOUN
fsr-3165	3	22	correctly	correctly	ADV
fsr-3165	3	23	.	.	PUNCT
fsr-3165	4	1	ce	ce	PROPN
fsr-3165	4	2	credit	credit	NOUN
fsr-3165	4	3	for	for	ADP
fsr-3165	4	4	this	this	DET
fsr-3165	4	5	issue	issue	NOUN
fsr-3165	4	6	of	of	ADP
fsr-3165	4	7	financial	financial	ADJ
fsr-3165	4	8	services	service	NOUN
fsr-3165	4	9	review	review	NOUN
fsr-3165	4	10	expires	expire	VERB
fsr-3165	4	11	december	december	PROPN
fsr-3165	4	12	31	31	NUM
fsr-3165	4	13	,	,	PUNCT
fsr-3165	4	14	2023	2023	NUM
fsr-3165	4	15	,	,	PUNCT
fsr-3165	4	16	subject	subject	ADJ
fsr-3165	4	17	to	to	ADP
fsr-3165	4	18	any	any	DET
fsr-3165	4	19	changes	change	NOUN
fsr-3165	4	20	dictated	dictate	VERB
fsr-3165	4	21	by	by	ADP
fsr-3165	4	22	cfp	cfp	PROPN
fsr-3165	4	23	board	board	PROPN
fsr-3165	4	24	.	.	PUNCT
fsr-3165	5	1	afs	afs	PROPN
fsr-3165	5	2	and	and	CCONJ
fsr-3165	5	3	fpa	fpa	PROPN
fsr-3165	5	4	offer	offer	VERB
fsr-3165	5	5	financial	financial	ADJ
fsr-3165	5	6	services	services	PROPN
fsr-3165	5	7	review	review	PROPN
fsr-3165	5	8	ce	ce	PROPN
fsr-3165	5	9	online	online	PROPN
fsr-3165	5	10	-	-	PUNCT
fsr-3165	5	11	only	only	ADV
fsr-3165	5	12	—	—	PUNCT
fsr-3165	5	13	paper	paper	NOUN
fsr-3165	5	14	continuing	continue	VERB
fsr-3165	5	15	education	education	NOUN
fsr-3165	5	16	will	will	AUX
fsr-3165	5	17	not	not	PART
fsr-3165	5	18	be	be	AUX
fsr-3165	5	19	processed	process	VERB
fsr-3165	5	20	.	.	PUNCT
fsr-3165	6	1	go	go	VERB
fsr-3165	6	2	to	to	ADP
fsr-3165	6	3	fpajournal.org	fpajournal.org	ADJ
fsr-3165	6	4	to	to	PART
fsr-3165	6	5	take	take	VERB
fsr-3165	6	6	current	current	ADJ
fsr-3165	6	7	and	and	CCONJ
fsr-3165	6	8	past	past	ADJ
fsr-3165	6	9	ce	ce	PROPN
fsr-3165	6	10	exams	exam	NOUN
fsr-3165	6	11	(	(	PUNCT
fsr-3165	6	12	free	free	ADJ
fsr-3165	6	13	to	to	PART
fsr-3165	6	14	afs	afs	NOUN
fsr-3165	6	15	and	and	CCONJ
fsr-3165	6	16	fpa	fpa	NOUN
fsr-3165	6	17	members	member	NOUN
fsr-3165	6	18	)	)	PUNCT
fsr-3165	6	19	.	.	PUNCT
fsr-3165	7	1	you	you	PRON
fsr-3165	7	2	may	may	AUX
fsr-3165	7	3	use	use	VERB
fsr-3165	7	4	this	this	DET
fsr-3165	7	5	page	page	NOUN
fsr-3165	7	6	for	for	ADP
fsr-3165	7	7	reference	reference	NOUN
fsr-3165	7	8	.	.	PUNCT
fsr-3165	8	1	please	please	AUX
fsr-3165	8	2	allow	allow	VERB
fsr-3165	8	3	2	2	NUM
fsr-3165	8	4	-	-	SYM
fsr-3165	8	5	3	3	NUM
fsr-3165	8	6	weeks	week	NOUN
fsr-3165	8	7	for	for	SCONJ
fsr-3165	8	8	credit	credit	NOUN
fsr-3165	8	9	to	to	PART
fsr-3165	8	10	be	be	AUX
fsr-3165	8	11	processed	process	VERB
fsr-3165	8	12	and	and	CCONJ
fsr-3165	8	13	reported	report	VERB
fsr-3165	8	14	to	to	ADP
fsr-3165	8	15	cfp	cfp	PROPN
fsr-3165	8	16	board	board	PROPN
fsr-3165	8	17	.	.	PUNCT
fsr-3165	9	1	1	1	X
fsr-3165	9	2	.	.	X
fsr-3165	9	3	in	in	ADP
fsr-3165	9	4	their	their	PRON
fsr-3165	9	5	article	article	NOUN
fsr-3165	9	6	,	,	PUNCT
fsr-3165	9	7	mussa	mussa	PROPN
fsr-3165	9	8	et	et	PROPN
fsr-3165	9	9	al	al	PROPN
fsr-3165	9	10	.	.	PROPN
fsr-3165	9	11	,	,	PUNCT
fsr-3165	9	12	that	that	SCONJ
fsr-3165	9	13	the	the	DET
fsr-3165	9	14	short	short	ADJ
fsr-3165	9	15	-	-	PUNCT
fsr-3165	9	16	term	term	NOUN
fsr-3165	9	17	financial	financial	ADJ
fsr-3165	9	18	behavior	behavior	NOUN
fsr-3165	9	19	that	that	PRON
fsr-3165	9	20	the	the	DET
fsr-3165	9	21	majority	majority	NOUN
fsr-3165	9	22	of	of	ADP
fsr-3165	9	23	respondents	respondent	NOUN
fsr-3165	9	24	selected	select	VERB
fsr-3165	9	25	“	"	PUNCT
fsr-3165	9	26	yes	yes	INTJ
fsr-3165	9	27	”	"	PUNCT
fsr-3165	9	28	to	to	PART
fsr-3165	9	29	was	be	AUX
fsr-3165	9	30	.	.	PUNCT
fsr-3165	10	1	a.	a.	NOUN
fsr-3165	10	2	always	always	ADV
fsr-3165	10	3	paid	pay	VERB
fsr-3165	10	4	credit	credit	NOUN
fsr-3165	10	5	card	card	NOUN
fsr-3165	10	6	in	in	ADP
fsr-3165	10	7	full	full	PROPN
fsr-3165	10	8	b.	b.	PROPN
fsr-3165	10	9	spent	spend	VERB
fsr-3165	10	10	less	less	ADV
fsr-3165	10	11	or	or	CCONJ
fsr-3165	10	12	equal	equal	ADJ
fsr-3165	10	13	to	to	ADP
fsr-3165	10	14	income	income	NOUN
fsr-3165	10	15	c.	c.	NOUN
fsr-3165	10	16	not	not	PART
fsr-3165	10	17	overdraft	overdraft	VERB
fsr-3165	10	18	checking	check	VERB
fsr-3165	10	19	account	account	NOUN
fsr-3165	10	20	d.	d.	PROPN
fsr-3165	10	21	none	none	NOUN
fsr-3165	10	22	of	of	ADP
fsr-3165	10	23	the	the	DET
fsr-3165	10	24	above	above	ADJ
fsr-3165	10	25	2	2	NUM
fsr-3165	10	26	.	.	PUNCT
fsr-3165	11	1	the	the	DET
fsr-3165	11	2	following	follow	VERB
fsr-3165	11	3	variables	variable	NOUN
fsr-3165	11	4	are	be	AUX
fsr-3165	11	5	associated	associate	VERB
fsr-3165	11	6	with	with	ADP
fsr-3165	11	7	good	good	ADJ
fsr-3165	11	8	long	long	ADJ
fsr-3165	11	9	-	-	PUNCT
fsr-3165	11	10	term	term	NOUN
fsr-3165	11	11	financial	financial	ADJ
fsr-3165	11	12	behavior	behavior	NOUN
fsr-3165	11	13	in	in	ADP
fsr-3165	11	14	the	the	DET
fsr-3165	11	15	mussa	mussa	NOUN
fsr-3165	11	16	et	et	PROPN
fsr-3165	11	17	al	al	PROPN
fsr-3165	11	18	.	.	PROPN
fsr-3165	11	19	,	,	PUNCT
fsr-3165	11	20	article	article	PROPN
fsr-3165	11	21	.	.	PUNCT
fsr-3165	12	1	a.	a.	NOUN
fsr-3165	12	2	all	all	DET
fsr-3165	12	3	individual	individual	ADJ
fsr-3165	12	4	tech	tech	NOUN
fsr-3165	12	5	savvy	savvy	PROPN
fsr-3165	12	6	variables	variable	NOUN
fsr-3165	12	7	b.	b.	PROPN
fsr-3165	13	1	no	no	DET
fsr-3165	13	2	individual	individual	ADJ
fsr-3165	13	3	tech	tech	NOUN
fsr-3165	13	4	savvy	savvy	NOUN
fsr-3165	13	5	variables	variable	NOUN
fsr-3165	13	6	c.	c.	PROPN
fsr-3165	13	7	mobile	mobile	ADJ
fsr-3165	13	8	use	use	NOUN
fsr-3165	13	9	for	for	ADP
fsr-3165	13	10	transfer	transfer	NOUN
fsr-3165	13	11	and	and	CCONJ
fsr-3165	13	12	mobile	mobile	ADJ
fsr-3165	13	13	use	use	NOUN
fsr-3165	13	14	in	in	ADP
fsr-3165	13	15	person	person	PROPN
fsr-3165	13	16	d.	d.	PROPN
fsr-3165	13	17	web	web	PROPN
fsr-3165	13	18	app	app	PROPN
fsr-3165	13	19	for	for	ADP
fsr-3165	13	20	personal	personal	ADJ
fsr-3165	13	21	use	use	NOUN
fsr-3165	13	22	and	and	CCONJ
fsr-3165	13	23	web	web	NOUN
fsr-3165	13	24	app	app	NOUN
fsr-3165	13	25	for	for	ADP
fsr-3165	13	26	work	work	NOUN
fsr-3165	13	27	3	3	NUM
fsr-3165	13	28	.	.	PUNCT
fsr-3165	14	1	in	in	ADP
fsr-3165	14	2	dilellio	dilellio	PROPN
fsr-3165	14	3	and	and	CCONJ
fsr-3165	14	4	simon	simon	PROPN
fsr-3165	14	5	’s	’s	PROPN
fsr-3165	14	6	,	,	PUNCT
fsr-3165	14	7	mathematical	mathematical	ADJ
fsr-3165	14	8	model	model	NOUN
fsr-3165	14	9	for	for	ADP
fsr-3165	14	10	taxation	taxation	NOUN
fsr-3165	14	11	,	,	PUNCT
fsr-3165	14	12	which	which	PRON
fsr-3165	14	13	of	of	ADP
fsr-3165	14	14	the	the	DET
fsr-3165	14	15	following	follow	VERB
fsr-3165	14	16	income	income	NOUN
fsr-3165	14	17	sources	source	NOUN
fsr-3165	14	18	are	be	AUX
fsr-3165	14	19	taxed	tax	VERB
fsr-3165	14	20	at	at	ADP
fsr-3165	14	21	the	the	DET
fsr-3165	14	22	preferential	preferential	ADJ
fsr-3165	14	23	capital	capital	NOUN
fsr-3165	14	24	gains	gain	NOUN
fsr-3165	14	25	tax	tax	NOUN
fsr-3165	14	26	rate	rate	NOUN
fsr-3165	14	27	?	?	PUNCT
fsr-3165	15	1	a.	a.	NOUN
fsr-3165	15	2	social	social	PROPN
fsr-3165	15	3	security	security	PROPN
fsr-3165	15	4	b.	b.	PROPN
fsr-3165	15	5	qualified	qualified	ADJ
fsr-3165	15	6	dividends	dividend	NOUN
fsr-3165	15	7	in	in	ADP
fsr-3165	15	8	the	the	DET
fsr-3165	15	9	taxable	taxable	ADJ
fsr-3165	15	10	account	account	NOUN
fsr-3165	15	11	c.	c.	PROPN
fsr-3165	15	12	bond	bond	PROPN
fsr-3165	15	13	interest	interest	PROPN
fsr-3165	15	14	d.	d.	PROPN
fsr-3165	15	15	pension	pension	NOUN
fsr-3165	15	16	benefits	benefit	NOUN
fsr-3165	15	17	4	4	NUM
fsr-3165	15	18	.	.	PUNCT
fsr-3165	16	1	in	in	ADP
fsr-3165	16	2	the	the	DET
fsr-3165	16	3	sensitivity	sensitivity	NOUN
fsr-3165	16	4	analysis	analysis	NOUN
fsr-3165	16	5	found	find	VERB
fsr-3165	16	6	in	in	ADP
fsr-3165	16	7	seeking	seek	VERB
fsr-3165	16	8	tax	tax	NOUN
fsr-3165	16	9	alpha	alpha	NOUN
fsr-3165	16	10	in	in	ADP
fsr-3165	16	11	retirement	retirement	NOUN
fsr-3165	16	12	income	income	NOUN
fsr-3165	16	13	,	,	PUNCT
fsr-3165	16	14	which	which	PRON
fsr-3165	16	15	variables	variable	NOUN
fsr-3165	16	16	had	have	VERB
fsr-3165	16	17	the	the	DET
fsr-3165	16	18	smallest	small	ADJ
fsr-3165	16	19	effect	effect	NOUN
fsr-3165	16	20	on	on	ADP
fsr-3165	16	21	tax	tax	NOUN
fsr-3165	16	22	alpha	alpha	NOUN
fsr-3165	16	23	?	?	PUNCT
fsr-3165	16	24	a.	a.	NOUN
fsr-3165	16	25	percent	percent	NOUN
fsr-3165	16	26	increase	increase	NOUN
fsr-3165	16	27	of	of	ADP
fsr-3165	16	28	tax	tax	NOUN
fsr-3165	16	29	rates	rate	NOUN
fsr-3165	16	30	after	after	ADP
fsr-3165	16	31	tcja	tcja	PROPN
fsr-3165	16	32	expiration	expiration	PROPN
fsr-3165	16	33	b.	b.	PROPN
fsr-3165	16	34	glide	glide	PROPN
fsr-3165	16	35	path	path	PROPN
fsr-3165	16	36	transition	transition	NOUN
fsr-3165	16	37	from	from	ADP
fsr-3165	16	38	stocks	stock	NOUN
fsr-3165	16	39	to	to	ADP
fsr-3165	16	40	bonds	bond	NOUN
fsr-3165	16	41	,	,	PUNCT
fsr-3165	16	42	per	per	ADP
fsr-3165	16	43	year	year	NOUN
fsr-3165	16	44	c.	c.	PROPN
fsr-3165	16	45	inflation	inflation	PROPN
fsr-3165	16	46	rate	rate	NOUN
fsr-3165	16	47	d.	d.	PROPN
fsr-3165	16	48	stock	stock	PROPN
fsr-3165	16	49	and	and	CCONJ
fsr-3165	16	50	bond	bond	NOUN
fsr-3165	16	51	rate	rate	NOUN
fsr-3165	16	52	of	of	ADP
fsr-3165	16	53	return	return	NOUN
fsr-3165	16	54	5	5	NUM
fsr-3165	16	55	.	.	PUNCT
fsr-3165	17	1	in	in	ADP
fsr-3165	17	2	dr	dr	PROPN
fsr-3165	17	3	.	.	PROPN
fsr-3165	17	4	starr	starr	PROPN
fsr-3165	17	5	’s	’s	PART
fsr-3165	17	6	article	article	NOUN
fsr-3165	17	7	,	,	PUNCT
fsr-3165	17	8	if	if	SCONJ
fsr-3165	17	9	we	we	PRON
fsr-3165	17	10	are	be	AUX
fsr-3165	17	11	to	to	PART
fsr-3165	17	12	ignore	ignore	VERB
fsr-3165	17	13	variables	variable	NOUN
fsr-3165	17	14	related	relate	VERB
fsr-3165	17	15	to	to	ADP
fsr-3165	17	16	a	a	DET
fsr-3165	17	17	person	person	NOUN
fsr-3165	17	18	’s	’s	PART
fsr-3165	17	19	family	family	NOUN
fsr-3165	17	20	of	of	ADP
fsr-3165	17	21	origin	origin	NOUN
fsr-3165	17	22	,	,	PUNCT
fsr-3165	17	23	the	the	DET
fsr-3165	17	24	following	follow	VERB
fsr-3165	17	25	kinds	kind	NOUN
fsr-3165	17	26	of	of	ADP
fsr-3165	17	27	giving	giving	NOUN
fsr-3165	17	28	are	be	AUX
fsr-3165	17	29	significantly	significantly	ADV
fsr-3165	17	30	and	and	CCONJ
fsr-3165	17	31	positively	positively	ADV
fsr-3165	17	32	correlated	correlate	VERB
fsr-3165	17	33	to	to	ADP
fsr-3165	17	34	the	the	DET
fsr-3165	17	35	amount	amount	NOUN
fsr-3165	17	36	of	of	ADP
fsr-3165	17	37	retirement	retirement	NOUN
fsr-3165	17	38	savings	saving	NOUN
fsr-3165	17	39	accumulated	accumulate	VERB
fsr-3165	17	40	,	,	PUNCT
fsr-3165	17	41	except	except	SCONJ
fsr-3165	17	42	for	for	ADP
fsr-3165	17	43	:	:	PUNCT
fsr-3165	17	44	a.	a.	NOUN
fsr-3165	17	45	donations	donation	NOUN
fsr-3165	17	46	to	to	ADP
fsr-3165	17	47	religious	religious	ADJ
fsr-3165	17	48	organizations	organization	NOUN
fsr-3165	17	49	b.	b.	PROPN
fsr-3165	17	50	donations	donation	NOUN
fsr-3165	17	51	to	to	ADP
fsr-3165	17	52	organizations	organization	NOUN
fsr-3165	17	53	that	that	PRON
fsr-3165	17	54	support	support	VERB
fsr-3165	17	55	youth	youth	NOUN
fsr-3165	17	56	c.	c.	NOUN
fsr-3165	17	57	donations	donation	NOUN
fsr-3165	17	58	to	to	ADP
fsr-3165	17	59	organizations	organization	NOUN
fsr-3165	17	60	that	that	PRON
fsr-3165	17	61	promote	promote	VERB
fsr-3165	17	62	environmental	environmental	ADJ
fsr-3165	17	63	protection	protection	PROPN
fsr-3165	17	64	d.	d.	PROPN
fsr-3165	17	65	donations	donation	NOUN
fsr-3165	17	66	to	to	ADP
fsr-3165	17	67	organizations	organization	NOUN
fsr-3165	17	68	that	that	PRON
fsr-3165	17	69	help	help	VERB
fsr-3165	17	70	the	the	DET
fsr-3165	17	71	needy	needy	ADJ
fsr-3165	17	72	ce	ce	PROPN
fsr-3165	17	73	1	1	NUM
fsr-3165	17	74	-	-	PUNCT
fsr-3165	17	75	hour	hour	NOUN
fsr-3165	17	76	general	general	ADJ
fsr-3165	17	77	principles	principle	NOUN
fsr-3165	17	78	of	of	ADP
fsr-3165	17	79	financial	financial	ADJ
fsr-3165	17	80	planning	planning	NOUN
fsr-3165	17	81	,	,	PUNCT
fsr-3165	17	82	risk	risk	NOUN
fsr-3165	17	83	and	and	CCONJ
fsr-3165	17	84	insurance	insurance	NOUN
fsr-3165	17	85	planning	planning	NOUN
fsr-3165	17	86	,	,	PUNCT
fsr-3165	17	87	and	and	CCONJ
fsr-3165	17	88	estate	estate	NOUN
fsr-3165	17	89	planning	planning	NOUN