id	sid	tid	token	lemma	pos
fsr-3199	1	1	finser_23_3	finser_23_3	NOUN
fsr-3199	1	2	using	use	VERB
fsr-3199	1	3	the	the	DET
fsr-3199	1	4	new	new	ADJ
fsr-3199	1	5	portability	portability	NOUN
fsr-3199	1	6	election	election	NOUN
fsr-3199	1	7	of	of	ADP
fsr-3199	1	8	deceased	deceased	ADJ
fsr-3199	1	9	spouses	spouse	NOUN
fsr-3199	1	10	:	:	PUNCT
fsr-3199	1	11	a	a	DET
fsr-3199	1	12	pedagogical	pedagogical	ADJ
fsr-3199	1	13	example	example	NOUN
fsr-3199	1	14	de’arno	de’arno	NOUN
fsr-3199	1	15	de’armond	de’armond	NOUN
fsr-3199	1	16	,	,	PUNCT
fsr-3199	1	17	ph.d.a	ph.d.a	NOUN
fsr-3199	1	18	,	,	PUNCT
fsr-3199	1	19	*	*	PUNCT
fsr-3199	1	20	,	,	PUNCT
fsr-3199	1	21	darlene	darlene	PROPN
fsr-3199	1	22	pulliam	pulliam	PROPN
fsr-3199	1	23	,	,	PUNCT
fsr-3199	1	24	ph.d.b	ph.d.b	PROPN
fsr-3199	1	25	,	,	PUNCT
fsr-3199	1	26	robin	robin	PROPN
fsr-3199	1	27	patterson	patterson	PROPN
fsr-3199	1	28	,	,	PUNCT
fsr-3199	1	29	j.d.c	j.d.c	PROPN
fsr-3199	1	30	aedwards	aedwards	PROPN
fsr-3199	1	31	professor	professor	NOUN
fsr-3199	1	32	of	of	ADP
fsr-3199	1	33	financial	financial	ADJ
fsr-3199	1	34	planning	planning	NOUN
fsr-3199	1	35	,	,	PUNCT
fsr-3199	1	36	west	west	PROPN
fsr-3199	1	37	texas	texas	PROPN
fsr-3199	1	38	a&m	a&m	PROPN
fsr-3199	1	39	university	university	PROPN
fsr-3199	1	40	,	,	PUNCT
fsr-3199	1	41	box	box	PROPN
fsr-3199	1	42	60809	60809	NUM
fsr-3199	1	43	,	,	PUNCT
fsr-3199	1	44	canyon	canyon	NOUN
fsr-3199	1	45	,	,	PUNCT
fsr-3199	1	46	tx	tx	ADP
fsr-3199	1	47	79016	79016	NUM
fsr-3199	1	48	-	-	SYM
fsr-3199	1	49	001	001	NUM
fsr-3199	1	50	,	,	PUNCT
fsr-3199	1	51	usa	usa	PROPN
fsr-3199	1	52	bregents	bregent	NOUN
fsr-3199	1	53	professor	professor	NOUN
fsr-3199	1	54	of	of	ADP
fsr-3199	1	55	accounting	accounting	PROPN
fsr-3199	1	56	,	,	PUNCT
fsr-3199	1	57	mccray	mccray	NOUN
fsr-3199	1	58	professor	professor	PROPN
fsr-3199	1	59	of	of	ADP
fsr-3199	1	60	business	business	NOUN
fsr-3199	1	61	,	,	PUNCT
fsr-3199	1	62	west	west	PROPN
fsr-3199	1	63	texas	texas	PROPN
fsr-3199	1	64	a&m	a&m	PROPN
fsr-3199	1	65	university	university	PROPN
fsr-3199	1	66	,	,	PUNCT
fsr-3199	1	67	box	box	PROPN
fsr-3199	1	68	60809	60809	NUM
fsr-3199	1	69	,	,	PUNCT
fsr-3199	1	70	canyon	canyon	NOUN
fsr-3199	1	71	,	,	PUNCT
fsr-3199	1	72	tx	tx	ADP
fsr-3199	1	73	79016	79016	NUM
fsr-3199	1	74	-	-	SYM
fsr-3199	1	75	001	001	NUM
fsr-3199	1	76	,	,	PUNCT
fsr-3199	1	77	usa	usa	PROPN
fsr-3199	1	78	cpatterson	cpatterson	PROPN
fsr-3199	1	79	professor	professor	NOUN
fsr-3199	1	80	of	of	ADP
fsr-3199	1	81	business	business	NOUN
fsr-3199	1	82	law	law	NOUN
fsr-3199	1	83	,	,	PUNCT
fsr-3199	1	84	west	west	PROPN
fsr-3199	1	85	texas	texas	PROPN
fsr-3199	1	86	a&m	a&m	PROPN
fsr-3199	1	87	university	university	PROPN
fsr-3199	1	88	,	,	PUNCT
fsr-3199	1	89	box	box	PROPN
fsr-3199	1	90	60809	60809	NUM
fsr-3199	1	91	,	,	PUNCT
fsr-3199	1	92	canyon	canyon	NOUN
fsr-3199	1	93	,	,	PUNCT
fsr-3199	1	94	tx	tx	PROPN
fsr-3199	1	95	79106	79106	NUM
fsr-3199	1	96	-	-	SYM
fsr-3199	1	97	001	001	NUM
fsr-3199	1	98	,	,	PUNCT
fsr-3199	1	99	usa	usa	PROPN
fsr-3199	1	100	abstract	abstract	PROPN
fsr-3199	1	101	the	the	DET
fsr-3199	1	102	united	united	PROPN
fsr-3199	1	103	states	states	PROPN
fsr-3199	1	104	has	have	VERB
fsr-3199	1	105	a	a	DET
fsr-3199	1	106	unified	unified	ADJ
fsr-3199	1	107	system	system	NOUN
fsr-3199	1	108	that	that	PRON
fsr-3199	1	109	taxes	tax	VERB
fsr-3199	1	110	transfers	transfer	NOUN
fsr-3199	1	111	of	of	ADP
fsr-3199	1	112	property	property	NOUN
fsr-3199	1	113	during	during	ADP
fsr-3199	1	114	an	an	DET
fsr-3199	1	115	individual	individual	NOUN
fsr-3199	1	116	’s	’s	PART
fsr-3199	1	117	lifetime	lifetime	NOUN
fsr-3199	1	118	(	(	PUNCT
fsr-3199	1	119	gifts	gift	NOUN
fsr-3199	1	120	)	)	PUNCT
fsr-3199	1	121	and	and	CCONJ
fsr-3199	1	122	property	property	NOUN
fsr-3199	1	123	transferred	transfer	VERB
fsr-3199	1	124	as	as	ADP
fsr-3199	1	125	a	a	DET
fsr-3199	1	126	result	result	NOUN
fsr-3199	1	127	of	of	ADP
fsr-3199	1	128	the	the	DET
fsr-3199	1	129	individual	individual	NOUN
fsr-3199	1	130	’s	’s	PART
fsr-3199	1	131	death	death	NOUN
fsr-3199	1	132	.	.	PUNCT
fsr-3199	2	1	the	the	DET
fsr-3199	2	2	tax	tax	NOUN
fsr-3199	2	3	relief	relief	NOUN
fsr-3199	2	4	,	,	PUNCT
fsr-3199	2	5	unemployment	unemployment	NOUN
fsr-3199	2	6	insurance	insurance	NOUN
fsr-3199	2	7	reauthorization	reauthorization	NOUN
fsr-3199	2	8	,	,	PUNCT
fsr-3199	2	9	and	and	CCONJ
fsr-3199	2	10	job	job	NOUN
fsr-3199	2	11	creation	creation	NOUN
fsr-3199	2	12	act	act	NOUN
fsr-3199	2	13	of	of	ADP
fsr-3199	2	14	2010	2010	NUM
fsr-3199	2	15	(	(	PUNCT
fsr-3199	2	16	the	the	DET
fsr-3199	2	17	act	act	NOUN
fsr-3199	2	18	)	)	PUNCT
fsr-3199	2	19	contains	contain	VERB
fsr-3199	2	20	a	a	DET
fsr-3199	2	21	provision	provision	NOUN
fsr-3199	2	22	that	that	PRON
fsr-3199	2	23	will	will	AUX
fsr-3199	2	24	allow	allow	VERB
fsr-3199	2	25	the	the	DET
fsr-3199	2	26	unused	unused	ADJ
fsr-3199	2	27	portion	portion	NOUN
fsr-3199	2	28	of	of	ADP
fsr-3199	2	29	a	a	DET
fsr-3199	2	30	decedent	decedent	NOUN
fsr-3199	2	31	’s	’s	PART
fsr-3199	2	32	exclusion	exclusion	NOUN
fsr-3199	2	33	(	(	PUNCT
fsr-3199	2	34	taxable	taxable	ADJ
fsr-3199	2	35	estate	estate	NOUN
fsr-3199	2	36	protected	protect	VERB
fsr-3199	2	37	by	by	ADP
fsr-3199	2	38	the	the	DET
fsr-3199	2	39	unified	unified	ADJ
fsr-3199	2	40	credit	credit	NOUN
fsr-3199	2	41	)	)	PUNCT
fsr-3199	2	42	to	to	PART
fsr-3199	2	43	be	be	AUX
fsr-3199	2	44	used	use	VERB
fsr-3199	2	45	upon	upon	SCONJ
fsr-3199	2	46	the	the	DET
fsr-3199	2	47	subsequent	subsequent	ADJ
fsr-3199	2	48	death	death	NOUN
fsr-3199	2	49	of	of	ADP
fsr-3199	2	50	the	the	DET
fsr-3199	2	51	surviving	surviving	NOUN
fsr-3199	2	52	spouse	spouse	NOUN
fsr-3199	2	53	.	.	PUNCT
fsr-3199	3	1	the	the	DET
fsr-3199	3	2	portability	portability	NOUN
fsr-3199	3	3	election	election	NOUN
fsr-3199	3	4	is	be	AUX
fsr-3199	3	5	simple	simple	ADJ
fsr-3199	3	6	for	for	ADP
fsr-3199	3	7	situations	situation	NOUN
fsr-3199	3	8	where	where	SCONJ
fsr-3199	3	9	it	it	PRON
fsr-3199	3	10	appears	appear	VERB
fsr-3199	3	11	the	the	DET
fsr-3199	3	12	surviving	surviving	NOUN
fsr-3199	3	13	spouse	spouse	NOUN
fsr-3199	3	14	will	will	AUX
fsr-3199	3	15	not	not	PART
fsr-3199	3	16	remarry	remarry	VERB
fsr-3199	3	17	,	,	PUNCT
fsr-3199	3	18	however	however	ADV
fsr-3199	3	19	,	,	PUNCT
fsr-3199	3	20	becomes	become	VERB
fsr-3199	3	21	much	much	ADV
fsr-3199	3	22	more	more	ADV
fsr-3199	3	23	complicated	complicated	ADJ
fsr-3199	3	24	if	if	SCONJ
fsr-3199	3	25	the	the	DET
fsr-3199	3	26	surviving	surviving	NOUN
fsr-3199	3	27	spouse	spouse	NOUN
fsr-3199	3	28	should	should	AUX
fsr-3199	3	29	remarry	remarry	VERB
fsr-3199	3	30	.	.	PUNCT
fsr-3199	4	1	©	©	PROPN
fsr-3199	4	2	2014	2014	NUM
fsr-3199	4	3	academy	academy	NOUN
fsr-3199	4	4	of	of	ADP
fsr-3199	4	5	financial	financial	ADJ
fsr-3199	4	6	services	service	NOUN
fsr-3199	4	7	.	.	PUNCT
fsr-3199	5	1	all	all	DET
fsr-3199	5	2	rights	right	NOUN
fsr-3199	5	3	reserved	reserve	VERB
fsr-3199	5	4	.	.	PUNCT
fsr-3199	6	1	jel	jel	PROPN
fsr-3199	6	2	classification	classification	NOUN
fsr-3199	6	3	:	:	PUNCT
fsr-3199	6	4	m410	m410	PROPN
fsr-3199	6	5	,	,	PUNCT
fsr-3199	6	6	accounting	accounting	NOUN
fsr-3199	6	7	;	;	PUNCT
fsr-3199	6	8	k11	k11	NOUN
fsr-3199	6	9	,	,	PUNCT
fsr-3199	6	10	estate	estate	NOUN
fsr-3199	6	11	planning	planning	NOUN
fsr-3199	6	12	keywords	keyword	NOUN
fsr-3199	6	13	:	:	PUNCT
fsr-3199	6	14	tax	tax	NOUN
fsr-3199	6	15	accounting	accounting	NOUN
fsr-3199	6	16	;	;	PUNCT
fsr-3199	6	17	estate	estate	NOUN
fsr-3199	6	18	planning	planning	NOUN
fsr-3199	6	19	;	;	PUNCT
fsr-3199	6	20	financial	financial	ADJ
fsr-3199	6	21	planning	planning	NOUN
fsr-3199	6	22	;	;	PUNCT
fsr-3199	6	23	lifetime	lifetime	NOUN
fsr-3199	6	24	gifts	gift	NOUN
fsr-3199	6	25	;	;	PUNCT
fsr-3199	6	26	portability	portability	NOUN
fsr-3199	6	27	election	election	NOUN
fsr-3199	6	28	1	1	NUM
fsr-3199	6	29	.	.	PUNCT
fsr-3199	6	30	introduction	introduction	NOUN
fsr-3199	6	31	on	on	ADP
fsr-3199	6	32	the	the	DET
fsr-3199	6	33	minds	mind	NOUN
fsr-3199	6	34	of	of	ADP
fsr-3199	6	35	many	many	ADJ
fsr-3199	6	36	financial	financial	ADJ
fsr-3199	6	37	planners	planner	NOUN
fsr-3199	6	38	,	,	PUNCT
fsr-3199	6	39	advisors	advisor	NOUN
fsr-3199	6	40	,	,	PUNCT
fsr-3199	6	41	practitioners	practitioner	NOUN
fsr-3199	6	42	,	,	PUNCT
fsr-3199	6	43	estate	estate	NOUN
fsr-3199	6	44	planners	planner	NOUN
fsr-3199	6	45	,	,	PUNCT
fsr-3199	6	46	tax	tax	NOUN
fsr-3199	6	47	accountants	accountant	NOUN
fsr-3199	6	48	,	,	PUNCT
fsr-3199	6	49	academics	academic	NOUN
fsr-3199	6	50	,	,	PUNCT
fsr-3199	6	51	and	and	CCONJ
fsr-3199	6	52	general	general	ADJ
fsr-3199	6	53	individuals	individual	NOUN
fsr-3199	6	54	as	as	ADV
fsr-3199	6	55	well	well	ADV
fsr-3199	6	56	,	,	PUNCT
fsr-3199	6	57	resides	reside	VERB
fsr-3199	6	58	pending	pende	VERB
fsr-3199	6	59	implications	implication	NOUN
fsr-3199	6	60	and	and	CCONJ
fsr-3199	6	61	effects	effect	NOUN
fsr-3199	6	62	of	of	ADP
fsr-3199	6	63	the	the	DET
fsr-3199	6	64	“	"	PUNCT
fsr-3199	6	65	fiscal	fiscal	ADJ
fsr-3199	6	66	cliff	cliff	NOUN
fsr-3199	6	67	”	"	PUNCT
fsr-3199	6	68	facing	face	VERB
fsr-3199	6	69	americans	americans	PROPN
fsr-3199	6	70	(	(	PUNCT
fsr-3199	6	71	dudley	dudley	PROPN
fsr-3199	6	72	,	,	PUNCT
fsr-3199	6	73	2013	2013	NUM
fsr-3199	6	74	)	)	PUNCT
fsr-3199	6	75	.	.	PUNCT
fsr-3199	7	1	finding	find	VERB
fsr-3199	7	2	fiscal	fiscal	ADJ
fsr-3199	7	3	balance	balance	NOUN
fsr-3199	7	4	between	between	ADP
fsr-3199	7	5	political	political	ADJ
fsr-3199	7	6	parties	party	NOUN
fsr-3199	7	7	may	may	AUX
fsr-3199	7	8	be	be	AUX
fsr-3199	7	9	challenging	challenge	VERB
fsr-3199	7	10	for	for	ADP
fsr-3199	7	11	the	the	DET
fsr-3199	7	12	united	united	PROPN
fsr-3199	7	13	states	states	PROPN
fsr-3199	7	14	at	at	ADP
fsr-3199	7	15	best	well	ADV
fsr-3199	7	16	(	(	PUNCT
fsr-3199	7	17	grunwald	grunwald	NOUN
fsr-3199	7	18	,	,	PUNCT
fsr-3199	7	19	2012	2012	NUM
fsr-3199	7	20	)	)	PUNCT
fsr-3199	7	21	.	.	PUNCT
fsr-3199	8	1	whereas	whereas	SCONJ
fsr-3199	8	2	*	*	PUNCT
fsr-3199	8	3	corresponding	correspond	VERB
fsr-3199	8	4	author	author	NOUN
fsr-3199	8	5	.	.	PUNCT
fsr-3199	9	1	tel	tel	PROPN
fsr-3199	9	2	.	.	PUNCT
fsr-3199	9	3	:	:	PUNCT
fsr-3199	9	4	!	!	PUNCT
fsr-3199	10	1	1	1	NUM
fsr-3199	10	2	-	-	SYM
fsr-3199	10	3	806	806	NUM
fsr-3199	10	4	-	-	PUNCT
fsr-3199	10	5	651	651	NUM
fsr-3199	10	6	-	-	SYM
fsr-3199	10	7	2490	2490	NUM
fsr-3199	10	8	;	;	PUNCT
fsr-3199	10	9	fax	fax	NOUN
fsr-3199	10	10	:	:	PUNCT
fsr-3199	10	11	!	!	PUNCT
fsr-3199	10	12	1	1	NUM
fsr-3199	10	13	-	-	SYM
fsr-3199	10	14	806	806	NUM
fsr-3199	10	15	-	-	PUNCT
fsr-3199	10	16	651	651	NUM
fsr-3199	10	17	-	-	SYM
fsr-3199	10	18	2488	2488	NUM
fsr-3199	10	19	.	.	PUNCT
fsr-3199	11	1	e	e	X
fsr-3199	11	2	-	-	NOUN
fsr-3199	11	3	mail	mail	NOUN
fsr-3199	11	4	address	address	NOUN
fsr-3199	11	5	:	:	PUNCT
fsr-3199	11	6	ddearmond@wtamu.edu	ddearmond@wtamu.edu	PROPN
fsr-3199	11	7	(	(	PUNCT
fsr-3199	11	8	d.	d.	NOUN
fsr-3199	11	9	de’armond	de’armond	PROPN
fsr-3199	11	10	)	)	PUNCT
fsr-3199	11	11	financial	financial	ADJ
fsr-3199	11	12	services	service	NOUN
fsr-3199	11	13	review	review	VERB
fsr-3199	11	14	23	23	NUM
fsr-3199	11	15	(	(	PUNCT
fsr-3199	11	16	2014	2014	NUM
fsr-3199	11	17	)	)	PUNCT
fsr-3199	12	1	239–248	239–248	NUM
fsr-3199	12	2	1057	1057	NUM
fsr-3199	12	3	-	-	SYM
fsr-3199	12	4	0810/14/$	0810/14/$	NUM
fsr-3199	12	5	–	–	PUNCT
fsr-3199	12	6	see	see	VERB
fsr-3199	12	7	front	front	ADJ
fsr-3199	12	8	matter	matter	NOUN
fsr-3199	12	9	©	©	PROPN
fsr-3199	12	10	2014	2014	NUM
fsr-3199	12	11	academy	academy	NOUN
fsr-3199	12	12	of	of	ADP
fsr-3199	12	13	financial	financial	ADJ
fsr-3199	12	14	services	service	NOUN
fsr-3199	12	15	.	.	PUNCT
fsr-3199	13	1	all	all	DET
fsr-3199	13	2	rights	right	NOUN
fsr-3199	13	3	reserved	reserve	VERB
fsr-3199	13	4	.	.	PUNCT
fsr-3199	14	1	many	many	ADJ
fsr-3199	14	2	facets	facet	NOUN
fsr-3199	14	3	of	of	ADP
fsr-3199	14	4	the	the	DET
fsr-3199	14	5	“	"	PUNCT
fsr-3199	14	6	cliff	cliff	NOUN
fsr-3199	14	7	”	"	PUNCT
fsr-3199	14	8	are	be	AUX
fsr-3199	14	9	known	know	VERB
fsr-3199	14	10	and	and	CCONJ
fsr-3199	14	11	commonly	commonly	ADV
fsr-3199	14	12	explored	explore	VERB
fsr-3199	14	13	,	,	PUNCT
fsr-3199	14	14	there	there	PRON
fsr-3199	14	15	exist	exist	VERB
fsr-3199	14	16	many	many	ADJ
fsr-3199	14	17	smaller	small	ADJ
fsr-3199	14	18	facets	facet	NOUN
fsr-3199	14	19	such	such	ADJ
fsr-3199	14	20	as	as	ADP
fsr-3199	14	21	a	a	DET
fsr-3199	14	22	“	"	PUNCT
fsr-3199	14	23	slew	slew	NOUN
fsr-3199	14	24	of	of	ADP
fsr-3199	14	25	temporary	temporary	ADJ
fsr-3199	14	26	tax	tax	NOUN
fsr-3199	14	27	policies	policy	NOUN
fsr-3199	14	28	”	"	PUNCT
fsr-3199	14	29	that	that	PRON
fsr-3199	14	30	have	have	AUX
fsr-3199	14	31	,	,	PUNCT
fsr-3199	14	32	for	for	ADP
fsr-3199	14	33	the	the	DET
fsr-3199	14	34	most	most	ADJ
fsr-3199	14	35	part	part	NOUN
fsr-3199	14	36	,	,	PUNCT
fsr-3199	14	37	been	be	AUX
fsr-3199	14	38	underexposed	underexpose	VERB
fsr-3199	14	39	with	with	ADP
fsr-3199	14	40	exception	exception	NOUN
fsr-3199	14	41	to	to	ADP
fsr-3199	14	42	discussions	discussion	NOUN
fsr-3199	14	43	often	often	ADV
fsr-3199	14	44	happening	happen	VERB
fsr-3199	14	45	within	within	ADP
fsr-3199	14	46	the	the	DET
fsr-3199	14	47	confines	confine	NOUN
fsr-3199	14	48	of	of	ADP
fsr-3199	14	49	the	the	DET
fsr-3199	14	50	academic	academic	ADJ
fsr-3199	14	51	classroom	classroom	NOUN
fsr-3199	14	52	and	and	CCONJ
fsr-3199	14	53	or	or	CCONJ
fsr-3199	14	54	certain	certain	ADJ
fsr-3199	14	55	individual	individual	ADJ
fsr-3199	14	56	prevailing	prevail	VERB
fsr-3199	14	57	circumstances	circumstance	NOUN
fsr-3199	14	58	(	(	PUNCT
fsr-3199	14	59	suderman	suderman	NOUN
fsr-3199	14	60	,	,	PUNCT
fsr-3199	14	61	2013	2013	NUM
fsr-3199	14	62	)	)	PUNCT
fsr-3199	14	63	.	.	PUNCT
fsr-3199	15	1	as	as	SCONJ
fsr-3199	15	2	political	political	ADJ
fsr-3199	15	3	agreements	agreement	NOUN
fsr-3199	15	4	have	have	AUX
fsr-3199	15	5	surfaced	surface	VERB
fsr-3199	15	6	during	during	ADP
fsr-3199	15	7	this	this	DET
fsr-3199	15	8	time	time	NOUN
fsr-3199	15	9	,	,	PUNCT
fsr-3199	15	10	estate	estate	NOUN
fsr-3199	15	11	planning	planning	NOUN
fsr-3199	15	12	for	for	ADP
fsr-3199	15	13	married	married	ADJ
fsr-3199	15	14	couples	couple	NOUN
fsr-3199	15	15	has	have	AUX
fsr-3199	15	16	been	be	AUX
fsr-3199	15	17	impacted	impact	VERB
fsr-3199	15	18	,	,	PUNCT
fsr-3199	15	19	as	as	SCONJ
fsr-3199	15	20	evidenced	evidence	VERB
fsr-3199	15	21	with	with	ADP
fsr-3199	15	22	the	the	DET
fsr-3199	15	23	passing	passing	NOUN
fsr-3199	15	24	of	of	ADP
fsr-3199	15	25	the	the	DET
fsr-3199	15	26	tax	tax	NOUN
fsr-3199	15	27	relief	relief	NOUN
fsr-3199	15	28	act	act	NOUN
fsr-3199	15	29	of	of	ADP
fsr-3199	15	30	2010	2010	NUM
fsr-3199	15	31	(	(	PUNCT
fsr-3199	15	32	deener	deener	NOUN
fsr-3199	15	33	,	,	PUNCT
fsr-3199	15	34	2012	2012	NUM
fsr-3199	15	35	)	)	PUNCT
fsr-3199	15	36	.	.	PUNCT
fsr-3199	16	1	the	the	DET
fsr-3199	16	2	passing	passing	NOUN
fsr-3199	16	3	of	of	ADP
fsr-3199	16	4	the	the	DET
fsr-3199	16	5	“	"	PUNCT
fsr-3199	16	6	the	the	DET
fsr-3199	16	7	act	act	NOUN
fsr-3199	16	8	”	"	PUNCT
fsr-3199	16	9	brought	bring	VERB
fsr-3199	16	10	with	with	ADP
fsr-3199	16	11	it	it	PRON
fsr-3199	16	12	one	one	NUM
fsr-3199	16	13	such	such	ADJ
fsr-3199	16	14	facet	facet	ADJ
fsr-3199	16	15	,	,	PUNCT
fsr-3199	16	16	dubbed	dub	VERB
fsr-3199	16	17	dsuea	dsuea	NOUN
fsr-3199	16	18	,	,	PUNCT
fsr-3199	16	19	the	the	DET
fsr-3199	16	20	“	"	PUNCT
fsr-3199	16	21	deceased	deceased	ADJ
fsr-3199	16	22	spousal	spousal	NOUN
fsr-3199	16	23	unused	unused	ADJ
fsr-3199	16	24	exclusion	exclusion	NOUN
fsr-3199	16	25	amount	amount	NOUN
fsr-3199	16	26	.	.	PUNCT
fsr-3199	16	27	”	"	PUNCT
fsr-3199	17	1	dsuea	dsuea	PROPN
fsr-3199	17	2	provides	provide	VERB
fsr-3199	17	3	a	a	DET
fsr-3199	17	4	surviving	surviving	NOUN
fsr-3199	17	5	spouse	spouse	NOUN
fsr-3199	17	6	an	an	DET
fsr-3199	17	7	option	option	NOUN
fsr-3199	17	8	to	to	PART
fsr-3199	17	9	utilize	utilize	VERB
fsr-3199	17	10	the	the	DET
fsr-3199	17	11	unused	unused	ADJ
fsr-3199	17	12	applicable	applicable	ADJ
fsr-3199	17	13	exclusion	exclusion	NOUN
fsr-3199	17	14	of	of	ADP
fsr-3199	17	15	his	his	PRON
fsr-3199	17	16	or	or	CCONJ
fsr-3199	17	17	her	her	PRON
fsr-3199	17	18	deceased	deceased	ADJ
fsr-3199	17	19	spouse	spouse	NOUN
fsr-3199	17	20	for	for	ADP
fsr-3199	17	21	decedents	decedent	NOUN
fsr-3199	17	22	dying	die	VERB
fsr-3199	17	23	after	after	ADP
fsr-3199	17	24	2010	2010	NUM
fsr-3199	17	25	(	(	PUNCT
fsr-3199	17	26	dunn	dunn	PROPN
fsr-3199	17	27	,	,	PUNCT
fsr-3199	17	28	2011	2011	NUM
fsr-3199	17	29	)	)	PUNCT
fsr-3199	17	30	.	.	PUNCT
fsr-3199	18	1	this	this	DET
fsr-3199	18	2	transfer	transfer	NOUN
fsr-3199	18	3	or	or	CCONJ
fsr-3199	18	4	“	"	PUNCT
fsr-3199	18	5	portability	portability	NOUN
fsr-3199	18	6	”	"	PUNCT
fsr-3199	18	7	election	election	NOUN
fsr-3199	18	8	requires	require	VERB
fsr-3199	18	9	special	special	ADJ
fsr-3199	18	10	care	care	NOUN
fsr-3199	18	11	and	and	CCONJ
fsr-3199	18	12	consideration	consideration	NOUN
fsr-3199	18	13	in	in	ADP
fsr-3199	18	14	its	its	PRON
fsr-3199	18	15	application	application	NOUN
fsr-3199	18	16	and	and	CCONJ
fsr-3199	18	17	should	should	AUX
fsr-3199	18	18	not	not	PART
fsr-3199	18	19	be	be	AUX
fsr-3199	18	20	seen	see	VERB
fsr-3199	18	21	as	as	ADP
fsr-3199	18	22	a	a	DET
fsr-3199	18	23	“	"	PUNCT
fsr-3199	18	24	cure	cure	NOUN
fsr-3199	18	25	-	-	PUNCT
fsr-3199	18	26	all	all	PRON
fsr-3199	18	27	”	"	PUNCT
fsr-3199	18	28	as	as	SCONJ
fsr-3199	18	29	many	many	ADJ
fsr-3199	18	30	potential	potential	ADJ
fsr-3199	18	31	complex	complex	ADJ
fsr-3199	18	32	issues	issue	NOUN
fsr-3199	18	33	may	may	AUX
fsr-3199	18	34	arise	arise	VERB
fsr-3199	18	35	(	(	PUNCT
fsr-3199	18	36	gallo	gallo	PROPN
fsr-3199	18	37	,	,	PUNCT
fsr-3199	18	38	2011	2011	NUM
fsr-3199	18	39	)	)	PUNCT
fsr-3199	18	40	.	.	PUNCT
fsr-3199	19	1	careful	careful	ADJ
fsr-3199	19	2	attention	attention	NOUN
fsr-3199	19	3	should	should	AUX
fsr-3199	19	4	be	be	AUX
fsr-3199	19	5	given	give	VERB
fsr-3199	19	6	the	the	DET
fsr-3199	19	7	caveats	caveat	NOUN
fsr-3199	19	8	of	of	ADP
fsr-3199	19	9	the	the	DET
fsr-3199	19	10	portability	portability	NOUN
fsr-3199	19	11	election	election	NOUN
fsr-3199	19	12	in	in	ADP
fsr-3199	19	13	an	an	DET
fsr-3199	19	14	effort	effort	NOUN
fsr-3199	19	15	to	to	PART
fsr-3199	19	16	utilize	utilize	VERB
fsr-3199	19	17	portability	portability	NOUN
fsr-3199	19	18	in	in	ADP
fsr-3199	19	19	the	the	DET
fsr-3199	19	20	most	most	ADV
fsr-3199	19	21	efficient	efficient	ADJ
fsr-3199	19	22	and	and	CCONJ
fsr-3199	19	23	effective	effective	ADJ
fsr-3199	19	24	manner	manner	NOUN
fsr-3199	19	25	(	(	PUNCT
fsr-3199	19	26	katz	katz	PROPN
fsr-3199	19	27	,	,	PUNCT
fsr-3199	19	28	2011	2011	NUM
fsr-3199	19	29	)	)	PUNCT
fsr-3199	19	30	.	.	PUNCT
fsr-3199	20	1	as	as	SCONJ
fsr-3199	20	2	one	one	PRON
fsr-3199	20	3	might	might	AUX
fsr-3199	20	4	expect	expect	VERB
fsr-3199	20	5	,	,	PUNCT
fsr-3199	20	6	the	the	DET
fsr-3199	20	7	internal	internal	ADJ
fsr-3199	20	8	revenue	revenue	NOUN
fsr-3199	20	9	service	service	NOUN
fsr-3199	20	10	issued	issue	VERB
fsr-3199	20	11	bulletins	bulletin	NOUN
fsr-3199	20	12	appropriate	appropriate	ADJ
fsr-3199	20	13	to	to	ADP
fsr-3199	20	14	the	the	DET
fsr-3199	20	15	filings	filing	NOUN
fsr-3199	20	16	of	of	ADP
fsr-3199	20	17	dsuea	dsuea	NOUN
fsr-3199	20	18	via	via	ADP
fsr-3199	20	19	form	form	NOUN
fsr-3199	20	20	706	706	NUM
fsr-3199	20	21	as	as	ADP
fsr-3199	20	22	a	a	DET
fsr-3199	20	23	vehicle	vehicle	NOUN
fsr-3199	20	24	(	(	PUNCT
fsr-3199	20	25	internal	internal	ADJ
fsr-3199	20	26	revenue	revenue	NOUN
fsr-3199	20	27	bulletin	bulletin	NOUN
fsr-3199	20	28	,	,	PUNCT
fsr-3199	20	29	2011	2011	NUM
fsr-3199	20	30	)	)	PUNCT
fsr-3199	20	31	.	.	PUNCT
fsr-3199	21	1	although	although	SCONJ
fsr-3199	21	2	information	information	NOUN
fsr-3199	21	3	has	have	AUX
fsr-3199	21	4	surfaced	surface	VERB
fsr-3199	21	5	cautioning	caution	VERB
fsr-3199	21	6	the	the	DET
fsr-3199	21	7	use	use	NOUN
fsr-3199	21	8	of	of	ADP
fsr-3199	21	9	the	the	DET
fsr-3199	21	10	portability	portability	NOUN
fsr-3199	21	11	election	election	NOUN
fsr-3199	21	12	,	,	PUNCT
fsr-3199	21	13	it	it	PRON
fsr-3199	21	14	remains	remain	VERB
fsr-3199	21	15	a	a	DET
fsr-3199	21	16	viable	viable	ADJ
fsr-3199	21	17	option	option	NOUN
fsr-3199	21	18	given	give	VERB
fsr-3199	21	19	certain	certain	ADJ
fsr-3199	21	20	estate	estate	NOUN
fsr-3199	21	21	conditions	condition	NOUN
fsr-3199	21	22	(	(	PUNCT
fsr-3199	21	23	joseph	joseph	PROPN
fsr-3199	21	24	,	,	PUNCT
fsr-3199	21	25	2012	2012	NUM
fsr-3199	21	26	)	)	PUNCT
fsr-3199	21	27	.	.	PUNCT
fsr-3199	22	1	most	most	ADV
fsr-3199	22	2	recently	recently	ADV
fsr-3199	22	3	,	,	PUNCT
fsr-3199	22	4	with	with	ADP
fsr-3199	22	5	the	the	DET
fsr-3199	22	6	passing	passing	NOUN
fsr-3199	22	7	of	of	ADP
fsr-3199	22	8	the	the	DET
fsr-3199	22	9	american	american	ADJ
fsr-3199	22	10	taxpayer	taxpayer	PROPN
fsr-3199	22	11	relief	relief	PROPN
fsr-3199	22	12	act	act	NOUN
fsr-3199	22	13	of	of	ADP
fsr-3199	22	14	2012	2012	NUM
fsr-3199	22	15	(	(	PUNCT
fsr-3199	22	16	atra	atra	PROPN
fsr-3199	22	17	)	)	PUNCT
fsr-3199	22	18	,	,	PUNCT
fsr-3199	22	19	congress	congress	PROPN
fsr-3199	22	20	made	make	VERB
fsr-3199	22	21	permanent	permanent	ADJ
fsr-3199	22	22	the	the	DET
fsr-3199	22	23	two	two	NUM
fsr-3199	22	24	significant	significant	ADJ
fsr-3199	22	25	provisions	provision	NOUN
fsr-3199	22	26	discussed	discuss	VERB
fsr-3199	22	27	within	within	ADP
fsr-3199	22	28	this	this	DET
fsr-3199	22	29	article	article	NOUN
fsr-3199	22	30	,	,	PUNCT
fsr-3199	22	31	the	the	DET
fsr-3199	22	32	$	$	SYM
fsr-3199	22	33	5,000,000	5,000,000	NUM
fsr-3199	22	34	indexed	index	VERB
fsr-3199	22	35	basic	basic	ADJ
fsr-3199	22	36	exclusion	exclusion	NOUN
fsr-3199	22	37	amount	amount	NOUN
fsr-3199	22	38	and	and	CCONJ
fsr-3199	22	39	dsuea	dsuea	NOUN
fsr-3199	22	40	,	,	PUNCT
fsr-3199	22	41	as	as	ADV
fsr-3199	22	42	well	well	ADV
fsr-3199	22	43	as	as	ADP
fsr-3199	22	44	introduced	introduce	VERB
fsr-3199	22	45	a	a	DET
fsr-3199	22	46	maximum	maximum	ADJ
fsr-3199	22	47	transfer	transfer	NOUN
fsr-3199	22	48	tax	tax	NOUN
fsr-3199	22	49	rate	rate	NOUN
fsr-3199	22	50	of	of	ADP
fsr-3199	22	51	40	40	NUM
fsr-3199	22	52	%	%	NOUN
fsr-3199	22	53	(	(	PUNCT
fsr-3199	22	54	miller	miller	PROPN
fsr-3199	22	55	,	,	PUNCT
fsr-3199	22	56	2013	2013	NUM
fsr-3199	22	57	)	)	PUNCT
fsr-3199	22	58	.	.	PUNCT
fsr-3199	23	1	as	as	SCONJ
fsr-3199	23	2	other	other	ADJ
fsr-3199	23	3	authors	author	NOUN
fsr-3199	23	4	and	and	CCONJ
fsr-3199	23	5	academics	academic	NOUN
fsr-3199	23	6	alike	alike	ADV
fsr-3199	23	7	have	have	AUX
fsr-3199	23	8	indicated	indicate	VERB
fsr-3199	23	9	in	in	ADP
fsr-3199	23	10	their	their	PRON
fsr-3199	23	11	writings	writing	NOUN
fsr-3199	23	12	,	,	PUNCT
fsr-3199	23	13	the	the	DET
fsr-3199	23	14	public	public	NOUN
fsr-3199	23	15	tends	tend	VERB
fsr-3199	23	16	to	to	PART
fsr-3199	23	17	not	not	PART
fsr-3199	23	18	possess	possess	VERB
fsr-3199	23	19	the	the	DET
fsr-3199	23	20	financial	financial	ADJ
fsr-3199	23	21	knowledge	knowledge	NOUN
fsr-3199	23	22	to	to	PART
fsr-3199	23	23	make	make	VERB
fsr-3199	23	24	good	good	ADJ
fsr-3199	23	25	financial	financial	ADJ
fsr-3199	23	26	decisions	decision	NOUN
fsr-3199	23	27	all	all	PRON
fsr-3199	23	28	of	of	ADP
fsr-3199	23	29	the	the	DET
fsr-3199	23	30	time	time	NOUN
fsr-3199	23	31	(	(	PUNCT
fsr-3199	23	32	beierlein	beierlein	NOUN
fsr-3199	23	33	and	and	CCONJ
fsr-3199	23	34	neverett	neverett	NOUN
fsr-3199	23	35	,	,	PUNCT
fsr-3199	23	36	2013	2013	NUM
fsr-3199	23	37	)	)	PUNCT
fsr-3199	23	38	.	.	PUNCT
fsr-3199	24	1	it	it	PRON
fsr-3199	24	2	is	be	AUX
fsr-3199	24	3	in	in	ADP
fsr-3199	24	4	the	the	DET
fsr-3199	24	5	spirit	spirit	NOUN
fsr-3199	24	6	of	of	ADP
fsr-3199	24	7	encouraging	encourage	VERB
fsr-3199	24	8	basic	basic	ADJ
fsr-3199	24	9	and	and	CCONJ
fsr-3199	24	10	applied	apply	VERB
fsr-3199	24	11	research	research	NOUN
fsr-3199	24	12	in	in	ADP
fsr-3199	24	13	the	the	DET
fsr-3199	24	14	area	area	NOUN
fsr-3199	24	15	of	of	ADP
fsr-3199	24	16	personal	personal	ADJ
fsr-3199	24	17	financial	financial	ADJ
fsr-3199	24	18	planning	planning	NOUN
fsr-3199	24	19	that	that	SCONJ
fsr-3199	24	20	this	this	DET
fsr-3199	24	21	work	work	NOUN
fsr-3199	24	22	is	be	AUX
fsr-3199	24	23	presented	present	VERB
fsr-3199	24	24	.	.	PUNCT
fsr-3199	25	1	this	this	DET
fsr-3199	25	2	article	article	NOUN
fsr-3199	25	3	serves	serve	VERB
fsr-3199	25	4	to	to	PART
fsr-3199	25	5	enlighten	enlighten	VERB
fsr-3199	25	6	and	and	CCONJ
fsr-3199	25	7	inform	inform	VERB
fsr-3199	25	8	readers	reader	NOUN
fsr-3199	25	9	on	on	ADP
fsr-3199	25	10	one	one	NUM
fsr-3199	25	11	such	such	ADJ
fsr-3199	25	12	“	"	PUNCT
fsr-3199	25	13	portability	portability	NOUN
fsr-3199	25	14	of	of	ADP
fsr-3199	25	15	deceased	deceased	ADJ
fsr-3199	25	16	spouse	spouse	NOUN
fsr-3199	25	17	unused	unused	ADJ
fsr-3199	25	18	exclusion	exclusion	NOUN
fsr-3199	25	19	tax	tax	NOUN
fsr-3199	25	20	provision	provision	NOUN
fsr-3199	25	21	”	"	PUNCT
fsr-3199	25	22	providing	provide	VERB
fsr-3199	25	23	a	a	DET
fsr-3199	25	24	pedagogical	pedagogical	ADJ
fsr-3199	25	25	example	example	NOUN
fsr-3199	25	26	utilized	utilize	VERB
fsr-3199	25	27	within	within	ADP
fsr-3199	25	28	the	the	DET
fsr-3199	25	29	university	university	NOUN
fsr-3199	25	30	setting	set	VERB
fsr-3199	25	31	in	in	ADP
fsr-3199	25	32	an	an	DET
fsr-3199	25	33	effort	effort	NOUN
fsr-3199	25	34	to	to	PART
fsr-3199	25	35	disseminate	disseminate	VERB
fsr-3199	25	36	information	information	NOUN
fsr-3199	25	37	and	and	CCONJ
fsr-3199	25	38	assist	assist	VERB
fsr-3199	25	39	the	the	DET
fsr-3199	25	40	development	development	NOUN
fsr-3199	25	41	of	of	ADP
fsr-3199	25	42	curricula	curricula	NOUN
fsr-3199	25	43	in	in	ADP
fsr-3199	25	44	financial	financial	ADJ
fsr-3199	25	45	services	service	NOUN
fsr-3199	25	46	.	.	PUNCT
fsr-3199	26	1	in	in	ADP
fsr-3199	26	2	much	much	ADV
fsr-3199	26	3	the	the	DET
fsr-3199	26	4	same	same	ADJ
fsr-3199	26	5	“	"	PUNCT
fsr-3199	26	6	learning	learn	VERB
fsr-3199	26	7	by	by	ADP
fsr-3199	26	8	doing	do	VERB
fsr-3199	26	9	”	"	PUNCT
fsr-3199	26	10	spirit	spirit	NOUN
fsr-3199	26	11	that	that	PRON
fsr-3199	26	12	thomas	thomas	PROPN
fsr-3199	26	13	eyssell	eyssell	PROPN
fsr-3199	26	14	wrote	write	VERB
fsr-3199	26	15	about	about	ADP
fsr-3199	26	16	the	the	DET
fsr-3199	26	17	financial	financial	ADJ
fsr-3199	26	18	planning	planning	NOUN
fsr-3199	26	19	process	process	NOUN
fsr-3199	26	20	,	,	PUNCT
fsr-3199	26	21	this	this	DET
fsr-3199	26	22	particular	particular	ADJ
fsr-3199	26	23	work	work	NOUN
fsr-3199	26	24	contributes	contribute	VERB
fsr-3199	26	25	to	to	ADP
fsr-3199	26	26	the	the	DET
fsr-3199	26	27	literature	literature	NOUN
fsr-3199	26	28	(	(	PUNCT
fsr-3199	26	29	eyssell	eyssell	PROPN
fsr-3199	26	30	,	,	PUNCT
fsr-3199	26	31	1999	1999	NUM
fsr-3199	26	32	)	)	PUNCT
fsr-3199	26	33	.	.	PUNCT
fsr-3199	27	1	this	this	DET
fsr-3199	27	2	particular	particular	ADJ
fsr-3199	27	3	work	work	NOUN
fsr-3199	27	4	will	will	AUX
fsr-3199	27	5	serve	serve	VERB
fsr-3199	27	6	as	as	ADP
fsr-3199	27	7	a	a	DET
fsr-3199	27	8	quick	quick	ADJ
fsr-3199	27	9	review	review	NOUN
fsr-3199	27	10	of	of	ADP
fsr-3199	27	11	the	the	DET
fsr-3199	27	12	u.s	u.s	PROPN
fsr-3199	27	13	.	.	PROPN
fsr-3199	27	14	estate	estate	NOUN
fsr-3199	27	15	and	and	CCONJ
fsr-3199	27	16	gift	gift	NOUN
fsr-3199	27	17	law	law	NOUN
fsr-3199	27	18	,	,	PUNCT
fsr-3199	27	19	with	with	ADP
fsr-3199	27	20	brief	brief	ADJ
fsr-3199	27	21	discussions	discussion	NOUN
fsr-3199	27	22	of	of	ADP
fsr-3199	27	23	the	the	DET
fsr-3199	27	24	gift	gift	NOUN
fsr-3199	27	25	tax	tax	NOUN
fsr-3199	27	26	,	,	PUNCT
fsr-3199	27	27	annual	annual	ADJ
fsr-3199	27	28	exclusion	exclusion	NOUN
fsr-3199	27	29	,	,	PUNCT
fsr-3199	27	30	marital	marital	ADJ
fsr-3199	27	31	deduction	deduction	NOUN
fsr-3199	27	32	,	,	PUNCT
fsr-3199	27	33	generation	generation	NOUN
fsr-3199	27	34	skipping	skip	VERB
fsr-3199	27	35	tax	tax	NOUN
fsr-3199	27	36	,	,	PUNCT
fsr-3199	27	37	tax	tax	NOUN
fsr-3199	27	38	planning	planning	NOUN
fsr-3199	27	39	credits	credit	NOUN
fsr-3199	27	40	,	,	PUNCT
fsr-3199	27	41	and	and	CCONJ
fsr-3199	27	42	the	the	DET
fsr-3199	27	43	new	new	ADJ
fsr-3199	27	44	portability	portability	NOUN
fsr-3199	27	45	elections	election	NOUN
fsr-3199	27	46	.	.	PUNCT
fsr-3199	28	1	the	the	DET
fsr-3199	28	2	work	work	NOUN
fsr-3199	28	3	concludes	conclude	VERB
fsr-3199	28	4	with	with	ADP
fsr-3199	28	5	examples	example	NOUN
fsr-3199	28	6	and	and	CCONJ
fsr-3199	28	7	an	an	DET
fsr-3199	28	8	excel	excel	NOUN
fsr-3199	28	9	application	application	NOUN
fsr-3199	28	10	model	model	NOUN
fsr-3199	28	11	developed	develop	VERB
fsr-3199	28	12	for	for	ADP
fsr-3199	28	13	use	use	NOUN
fsr-3199	28	14	in	in	ADP
fsr-3199	28	15	the	the	DET
fsr-3199	28	16	academic	academic	ADJ
fsr-3199	28	17	and/or	and/or	CCONJ
fsr-3199	28	18	learning	learn	VERB
fsr-3199	28	19	environment	environment	NOUN
fsr-3199	28	20	,	,	PUNCT
fsr-3199	28	21	and	and	CCONJ
fsr-3199	28	22	summary	summary	NOUN
fsr-3199	28	23	of	of	ADP
fsr-3199	28	24	the	the	DET
fsr-3199	28	25	possible	possible	ADJ
fsr-3199	28	26	implications	implication	NOUN
fsr-3199	28	27	.	.	PUNCT
fsr-3199	29	1	2	2	X
fsr-3199	29	2	.	.	X
fsr-3199	29	3	a	a	DET
fsr-3199	29	4	quick	quick	ADJ
fsr-3199	29	5	review	review	NOUN
fsr-3199	29	6	of	of	ADP
fsr-3199	29	7	u.s	u.s	PROPN
fsr-3199	29	8	.	.	PROPN
fsr-3199	29	9	estate	estate	NOUN
fsr-3199	29	10	and	and	CCONJ
fsr-3199	29	11	gift	gift	NOUN
fsr-3199	29	12	law	law	NOUN
fsr-3199	29	13	the	the	DET
fsr-3199	29	14	united	united	PROPN
fsr-3199	29	15	states	states	PROPN
fsr-3199	29	16	has	have	VERB
fsr-3199	29	17	a	a	DET
fsr-3199	29	18	unified	unified	ADJ
fsr-3199	29	19	system	system	NOUN
fsr-3199	29	20	that	that	PRON
fsr-3199	29	21	taxes	tax	VERB
fsr-3199	29	22	transfers	transfer	NOUN
fsr-3199	29	23	of	of	ADP
fsr-3199	29	24	property	property	NOUN
fsr-3199	29	25	during	during	ADP
fsr-3199	29	26	an	an	DET
fsr-3199	29	27	individual	individual	NOUN
fsr-3199	29	28	’s	’s	PART
fsr-3199	29	29	lifetime	lifetime	NOUN
fsr-3199	29	30	(	(	PUNCT
fsr-3199	29	31	gifts	gift	NOUN
fsr-3199	29	32	)	)	PUNCT
fsr-3199	29	33	and	and	CCONJ
fsr-3199	29	34	property	property	NOUN
fsr-3199	29	35	transferred	transfer	VERB
fsr-3199	29	36	as	as	ADP
fsr-3199	29	37	a	a	DET
fsr-3199	29	38	result	result	NOUN
fsr-3199	29	39	of	of	ADP
fsr-3199	29	40	the	the	DET
fsr-3199	29	41	individual	individual	NOUN
fsr-3199	29	42	’s	’s	PART
fsr-3199	29	43	death	death	NOUN
fsr-3199	29	44	.	.	PUNCT
fsr-3199	30	1	the	the	DET
fsr-3199	30	2	system	system	NOUN
fsr-3199	30	3	is	be	AUX
fsr-3199	30	4	structured	structure	VERB
fsr-3199	30	5	so	so	SCONJ
fsr-3199	30	6	that	that	SCONJ
fsr-3199	30	7	the	the	DET
fsr-3199	30	8	sum	sum	NOUN
fsr-3199	30	9	of	of	ADP
fsr-3199	30	10	an	an	DET
fsr-3199	30	11	individual	individual	NOUN
fsr-3199	30	12	’s	’s	PART
fsr-3199	30	13	taxable	taxable	ADJ
fsr-3199	30	14	gifts	gift	NOUN
fsr-3199	30	15	and	and	CCONJ
fsr-3199	30	16	net	net	ADJ
fsr-3199	30	17	assets	asset	NOUN
fsr-3199	30	18	transferred	transfer	VERB
fsr-3199	30	19	at	at	ADP
fsr-3199	30	20	death	death	NOUN
fsr-3199	30	21	must	must	AUX
fsr-3199	30	22	exceed	exceed	VERB
fsr-3199	30	23	an	an	DET
fsr-3199	30	24	applicable	applicable	ADJ
fsr-3199	30	25	exemption	exemption	NOUN
fsr-3199	30	26	amount	amount	NOUN
fsr-3199	30	27	before	before	SCONJ
fsr-3199	30	28	any	any	DET
fsr-3199	30	29	gift	gift	NOUN
fsr-3199	30	30	or	or	CCONJ
fsr-3199	30	31	estate	estate	NOUN
fsr-3199	30	32	taxes	taxis	NOUN
fsr-3199	30	33	are	be	AUX
fsr-3199	30	34	imposed	impose	VERB
fsr-3199	30	35	.	.	PUNCT
fsr-3199	31	1	the	the	DET
fsr-3199	31	2	240	240	NUM
fsr-3199	31	3	d.	d.	PROPN
fsr-3199	31	4	de’armond	de’armond	X
fsr-3199	31	5	et	et	PROPN
fsr-3199	31	6	al	al	PROPN
fsr-3199	31	7	.	.	PUNCT
fsr-3199	31	8	/	/	SYM
fsr-3199	31	9	financial	financial	ADJ
fsr-3199	31	10	services	service	NOUN
fsr-3199	31	11	review	review	VERB
fsr-3199	31	12	23	23	NUM
fsr-3199	31	13	(	(	PUNCT
fsr-3199	31	14	2014	2014	NUM
fsr-3199	31	15	)	)	PUNCT
fsr-3199	32	1	239–248	239–248	NUM
fsr-3199	32	2	applicable	applicable	ADJ
fsr-3199	32	3	exemption	exemption	NOUN
fsr-3199	32	4	amount	amount	NOUN
fsr-3199	32	5	is	be	AUX
fsr-3199	32	6	$	$	SYM
fsr-3199	32	7	5,000,000	5,000,000	NUM
fsr-3199	32	8	for	for	ADP
fsr-3199	32	9	2011	2011	NUM
fsr-3199	32	10	,	,	PUNCT
fsr-3199	32	11	$	$	SYM
fsr-3199	32	12	5,120,000	5,120,000	NUM
fsr-3199	32	13	in	in	ADP
fsr-3199	32	14	2012	2012	NUM
fsr-3199	32	15	,	,	PUNCT
fsr-3199	32	16	$	$	SYM
fsr-3199	32	17	5,250,000	5,250,000	NUM
fsr-3199	32	18	in	in	ADP
fsr-3199	32	19	2013	2013	NUM
fsr-3199	32	20	,	,	PUNCT
fsr-3199	32	21	and	and	CCONJ
fsr-3199	32	22	$	$	SYM
fsr-3199	32	23	5,340,000	5,340,000	NUM
fsr-3199	32	24	in	in	ADP
fsr-3199	32	25	2014	2014	NUM
fsr-3199	32	26	.	.	PUNCT
fsr-3199	33	1	table	table	NOUN
fsr-3199	33	2	1	1	NUM
fsr-3199	33	3	,	,	PUNCT
fsr-3199	33	4	unified	unified	ADJ
fsr-3199	33	5	transfer	transfer	NOUN
fsr-3199	33	6	tax	tax	NOUN
fsr-3199	33	7	rate	rate	NOUN
fsr-3199	33	8	schedule	schedule	NOUN
fsr-3199	33	9	,	,	PUNCT
fsr-3199	33	10	after	after	SCONJ
fsr-3199	33	11	2012	2012	NUM
fsr-3199	33	12	provides	provide	VERB
fsr-3199	33	13	information	information	NOUN
fsr-3199	33	14	for	for	ADP
fsr-3199	33	15	the	the	DET
fsr-3199	33	16	sum	sum	NOUN
fsr-3199	33	17	of	of	ADP
fsr-3199	33	18	taxable	taxable	ADJ
fsr-3199	33	19	estate	estate	NOUN
fsr-3199	33	20	and	and	CCONJ
fsr-3199	33	21	adjusted	adjust	VERB
fsr-3199	33	22	taxable	taxable	ADJ
fsr-3199	33	23	gifts	gift	NOUN
fsr-3199	33	24	and	and	CCONJ
fsr-3199	33	25	their	their	PRON
fsr-3199	33	26	applicable	applicable	ADJ
fsr-3199	33	27	tentative	tentative	ADJ
fsr-3199	33	28	tax	tax	NOUN
fsr-3199	33	29	.	.	PUNCT
fsr-3199	34	1	as	as	ADP
fsr-3199	34	2	an	an	DET
fsr-3199	34	3	example	example	NOUN
fsr-3199	34	4	,	,	PUNCT
fsr-3199	34	5	utilizing	utilize	VERB
fsr-3199	34	6	table	table	NOUN
fsr-3199	34	7	1	1	NUM
fsr-3199	34	8	below	below	ADV
fsr-3199	34	9	,	,	PUNCT
fsr-3199	34	10	the	the	DET
fsr-3199	34	11	tentative	tentative	ADJ
fsr-3199	34	12	tax	tax	NOUN
fsr-3199	34	13	on	on	ADP
fsr-3199	34	14	$	$	SYM
fsr-3199	34	15	5,340,000	5,340,000	NUM
fsr-3199	34	16	using	use	VERB
fsr-3199	34	17	unified	unified	ADJ
fsr-3199	34	18	transfer	transfer	NOUN
fsr-3199	34	19	tax	tax	NOUN
fsr-3199	34	20	rate	rate	NOUN
fsr-3199	34	21	schedule	schedule	NOUN
fsr-3199	34	22	is	be	AUX
fsr-3199	34	23	found	find	VERB
fsr-3199	34	24	as	as	ADP
fsr-3199	34	25	$	$	SYM
fsr-3199	34	26	2,081,800	2,081,800	NUM
fsr-3199	34	27	less	less	ADV
fsr-3199	34	28	applicable	applicable	ADJ
fsr-3199	34	29	unified	unified	ADJ
fsr-3199	34	30	credit	credit	NOUN
fsr-3199	34	31	for	for	ADP
fsr-3199	34	32	2014	2014	NUM
fsr-3199	34	33	of	of	ADP
fsr-3199	34	34	$	$	SYM
fsr-3199	34	35	2,081,800	2,081,800	NUM
fsr-3199	34	36	,	,	PUNCT
fsr-3199	34	37	yielding	yield	VERB
fsr-3199	34	38	a	a	DET
fsr-3199	34	39	net	net	ADJ
fsr-3199	34	40	transfer	transfer	NOUN
fsr-3199	34	41	tax	tax	NOUN
fsr-3199	34	42	payable	payable	NOUN
fsr-3199	34	43	of	of	ADP
fsr-3199	34	44	$	$	SYM
fsr-3199	34	45	0	0	NUM
fsr-3199	34	46	.	.	PUNCT
fsr-3199	35	1	note	note	VERB
fsr-3199	35	2	that	that	SCONJ
fsr-3199	35	3	in	in	ADP
fsr-3199	35	4	2014	2014	NUM
fsr-3199	35	5	$	$	SYM
fsr-3199	35	6	5,340,000	5,340,000	NUM
fsr-3199	35	7	of	of	ADP
fsr-3199	35	8	net	net	ADJ
fsr-3199	35	9	estate	estate	NOUN
fsr-3199	35	10	is	be	AUX
fsr-3199	35	11	exempted	exempt	VERB
fsr-3199	35	12	from	from	ADP
fsr-3199	35	13	tax	tax	NOUN
fsr-3199	35	14	,	,	PUNCT
fsr-3199	35	15	but	but	CCONJ
fsr-3199	35	16	the	the	DET
fsr-3199	35	17	marginal	marginal	ADJ
fsr-3199	35	18	tax	tax	NOUN
fsr-3199	35	19	rate	rate	NOUN
fsr-3199	35	20	on	on	ADP
fsr-3199	35	21	the	the	DET
fsr-3199	35	22	first	first	ADJ
fsr-3199	35	23	dollar	dollar	NOUN
fsr-3199	35	24	over	over	ADP
fsr-3199	35	25	$	$	SYM
fsr-3199	35	26	5,340,000	5,340,000	NUM
fsr-3199	35	27	is	be	AUX
fsr-3199	35	28	40	40	NUM
fsr-3199	35	29	%	%	NOUN
fsr-3199	35	30	.	.	PUNCT
fsr-3199	36	1	2.1	2.1	NUM
fsr-3199	36	2	.	.	PUNCT
fsr-3199	37	1	the	the	DET
fsr-3199	37	2	gift	gift	NOUN
fsr-3199	37	3	tax	tax	NOUN
fsr-3199	37	4	the	the	DET
fsr-3199	37	5	gift	gift	NOUN
fsr-3199	37	6	tax	tax	NOUN
fsr-3199	37	7	is	be	AUX
fsr-3199	37	8	imposed	impose	VERB
fsr-3199	37	9	on	on	ADP
fsr-3199	37	10	a	a	DET
fsr-3199	37	11	calendar	calendar	NOUN
fsr-3199	37	12	year	year	NOUN
fsr-3199	37	13	basis	basis	NOUN
fsr-3199	37	14	on	on	ADP
fsr-3199	37	15	transfers	transfer	NOUN
fsr-3199	37	16	of	of	ADP
fsr-3199	37	17	property	property	NOUN
fsr-3199	37	18	by	by	ADP
fsr-3199	37	19	gift	gift	NOUN
fsr-3199	37	20	by	by	ADP
fsr-3199	37	21	any	any	DET
fsr-3199	37	22	individual	individual	NOUN
fsr-3199	37	23	.	.	PUNCT
fsr-3199	38	1	internal	internal	ADJ
fsr-3199	38	2	revenue	revenue	NOUN
fsr-3199	38	3	code	code	NOUN
fsr-3199	38	4	section	section	NOUN
fsr-3199	38	5	(	(	PUNCT
fsr-3199	38	6	sec	sec	PROPN
fsr-3199	38	7	.	.	PUNCT
fsr-3199	38	8	)	)	PUNCT
fsr-3199	38	9	2501	2501	NUM
fsr-3199	38	10	.	.	PUNCT
fsr-3199	39	1	it	it	PRON
fsr-3199	39	2	is	be	AUX
fsr-3199	39	3	cumulative	cumulative	ADJ
fsr-3199	39	4	during	during	ADP
fsr-3199	39	5	an	an	DET
fsr-3199	39	6	individual	individual	NOUN
fsr-3199	39	7	’s	’s	PART
fsr-3199	39	8	life	life	NOUN
fsr-3199	39	9	.	.	PUNCT
fsr-3199	40	1	the	the	DET
fsr-3199	40	2	gift	gift	NOUN
fsr-3199	40	3	tax	tax	NOUN
fsr-3199	40	4	is	be	AUX
fsr-3199	40	5	the	the	DET
fsr-3199	40	6	excess	excess	NOUN
fsr-3199	40	7	of	of	ADP
fsr-3199	40	8	a	a	DET
fsr-3199	40	9	tentative	tentative	ADJ
fsr-3199	40	10	tax	tax	NOUN
fsr-3199	40	11	,	,	PUNCT
fsr-3199	40	12	computed	compute	VERB
fsr-3199	40	13	on	on	ADP
fsr-3199	40	14	the	the	DET
fsr-3199	40	15	aggregate	aggregate	ADJ
fsr-3199	40	16	sum	sum	NOUN
fsr-3199	40	17	of	of	ADP
fsr-3199	40	18	the	the	DET
fsr-3199	40	19	taxable	taxable	ADJ
fsr-3199	40	20	gifts	gift	NOUN
fsr-3199	40	21	for	for	ADP
fsr-3199	40	22	the	the	DET
fsr-3199	40	23	calendar	calendar	NOUN
fsr-3199	40	24	year	year	NOUN
fsr-3199	40	25	and	and	CCONJ
fsr-3199	40	26	the	the	DET
fsr-3199	40	27	preceding	precede	VERB
fsr-3199	40	28	calendar	calendar	NOUN
fsr-3199	40	29	years	year	NOUN
fsr-3199	40	30	,	,	PUNCT
fsr-3199	40	31	over	over	ADP
fsr-3199	40	32	a	a	DET
fsr-3199	40	33	tentative	tentative	ADJ
fsr-3199	40	34	tax	tax	NOUN
fsr-3199	40	35	computed	compute	VERB
fsr-3199	40	36	on	on	ADP
fsr-3199	40	37	the	the	DET
fsr-3199	40	38	aggregate	aggregate	ADJ
fsr-3199	40	39	sum	sum	NOUN
fsr-3199	40	40	of	of	ADP
fsr-3199	40	41	the	the	DET
fsr-3199	40	42	taxable	taxable	ADJ
fsr-3199	40	43	gifts	gift	NOUN
fsr-3199	40	44	for	for	ADP
fsr-3199	40	45	the	the	DET
fsr-3199	40	46	preceding	precede	VERB
fsr-3199	40	47	calendar	calendar	NOUN
fsr-3199	40	48	years	year	NOUN
fsr-3199	40	49	.	.	PUNCT
fsr-3199	41	1	sec	sec	PROPN
fsr-3199	41	2	.	.	PROPN
fsr-3199	41	3	2502(a	2502(a	PROPN
fsr-3199	41	4	)	)	PUNCT
fsr-3199	41	5	.	.	PUNCT
fsr-3199	42	1	the	the	DET
fsr-3199	42	2	tax	tax	NOUN
fsr-3199	42	3	is	be	AUX
fsr-3199	42	4	computed	compute	VERB
fsr-3199	42	5	with	with	ADP
fsr-3199	42	6	the	the	DET
fsr-3199	42	7	same	same	ADJ
fsr-3199	42	8	tax	tax	NOUN
fsr-3199	42	9	rates	rate	NOUN
fsr-3199	42	10	used	use	VERB
fsr-3199	42	11	for	for	ADP
fsr-3199	42	12	estate	estate	NOUN
fsr-3199	42	13	purposes	purpose	NOUN
fsr-3199	42	14	in	in	ADP
fsr-3199	42	15	sec	sec	PROPN
fsr-3199	42	16	.	.	PROPN
fsr-3199	42	17	2001(c	2001(c	PROPN
fsr-3199	42	18	)	)	PUNCT
fsr-3199	42	19	.	.	PUNCT
fsr-3199	43	1	2.2	2.2	NUM
fsr-3199	43	2	.	.	PUNCT
fsr-3199	44	1	the	the	DET
fsr-3199	44	2	annual	annual	ADJ
fsr-3199	44	3	exclusion	exclusion	NOUN
fsr-3199	44	4	in	in	ADP
fsr-3199	44	5	defining	define	VERB
fsr-3199	44	6	the	the	DET
fsr-3199	44	7	term	term	NOUN
fsr-3199	44	8	“	"	PUNCT
fsr-3199	44	9	taxable	taxable	ADJ
fsr-3199	44	10	gifts	gift	NOUN
fsr-3199	44	11	,	,	PUNCT
fsr-3199	44	12	”	"	PUNCT
fsr-3199	44	13	sec	sec	PROPN
fsr-3199	44	14	.	.	PROPN
fsr-3199	44	15	2503	2503	NUM
fsr-3199	44	16	allows	allow	VERB
fsr-3199	44	17	for	for	ADP
fsr-3199	44	18	an	an	DET
fsr-3199	44	19	annual	annual	ADJ
fsr-3199	44	20	exclusion	exclusion	NOUN
fsr-3199	44	21	of	of	ADP
fsr-3199	44	22	$	$	SYM
fsr-3199	44	23	14,000	14,000	NUM
fsr-3199	44	24	(	(	PUNCT
fsr-3199	44	25	in	in	ADP
fsr-3199	44	26	2014	2014	NUM
fsr-3199	44	27	)	)	PUNCT
fsr-3199	44	28	for	for	ADP
fsr-3199	44	29	gifts	gift	NOUN
fsr-3199	44	30	to	to	ADP
fsr-3199	44	31	any	any	DET
fsr-3199	44	32	number	number	NOUN
fsr-3199	44	33	of	of	ADP
fsr-3199	44	34	persons	person	NOUN
fsr-3199	44	35	each	each	DET
fsr-3199	44	36	year	year	NOUN
fsr-3199	44	37	.	.	PUNCT
fsr-3199	45	1	since	since	SCONJ
fsr-3199	45	2	1998	1998	NUM
fsr-3199	45	3	,	,	PUNCT
fsr-3199	45	4	the	the	DET
fsr-3199	45	5	amount	amount	NOUN
fsr-3199	45	6	of	of	ADP
fsr-3199	45	7	the	the	DET
fsr-3199	45	8	annual	annual	ADJ
fsr-3199	45	9	exclusion	exclusion	NOUN
fsr-3199	45	10	has	have	AUX
fsr-3199	45	11	been	be	AUX
fsr-3199	45	12	indexed	index	VERB
fsr-3199	45	13	annually	annually	ADV
fsr-3199	45	14	for	for	ADP
fsr-3199	45	15	inflation	inflation	NOUN
fsr-3199	45	16	in	in	ADP
fsr-3199	45	17	increments	increment	NOUN
fsr-3199	45	18	of	of	ADP
fsr-3199	45	19	$	$	SYM
fsr-3199	45	20	1,000	1,000	NUM
fsr-3199	45	21	.	.	PUNCT
fsr-3199	46	1	gifts	gift	NOUN
fsr-3199	46	2	of	of	ADP
fsr-3199	46	3	a	a	DET
fsr-3199	46	4	future	future	ADJ
fsr-3199	46	5	interest	interest	NOUN
fsr-3199	46	6	do	do	AUX
fsr-3199	46	7	not	not	PART
fsr-3199	46	8	generally	generally	ADV
fsr-3199	46	9	qualify	qualify	VERB
fsr-3199	46	10	for	for	ADP
fsr-3199	46	11	the	the	DET
fsr-3199	46	12	exclusion	exclusion	NOUN
fsr-3199	46	13	.	.	PUNCT
fsr-3199	47	1	however	however	ADV
fsr-3199	47	2	,	,	PUNCT
fsr-3199	47	3	transfers	transfer	NOUN
fsr-3199	47	4	for	for	ADP
fsr-3199	47	5	the	the	DET
fsr-3199	47	6	benefit	benefit	NOUN
fsr-3199	47	7	of	of	ADP
fsr-3199	47	8	individuals	individual	NOUN
fsr-3199	47	9	under	under	ADP
fsr-3199	47	10	the	the	DET
fsr-3199	47	11	age	age	NOUN
fsr-3199	47	12	of	of	ADP
fsr-3199	47	13	21	21	NUM
fsr-3199	47	14	will	will	AUX
fsr-3199	47	15	not	not	PART
fsr-3199	47	16	be	be	AUX
fsr-3199	47	17	considered	consider	VERB
fsr-3199	47	18	transfers	transfer	NOUN
fsr-3199	47	19	of	of	ADP
fsr-3199	47	20	a	a	DET
fsr-3199	47	21	future	future	ADJ
fsr-3199	47	22	interest	interest	NOUN
fsr-3199	47	23	if	if	SCONJ
fsr-3199	47	24	the	the	DET
fsr-3199	47	25	property	property	NOUN
fsr-3199	47	26	and	and	CCONJ
fsr-3199	47	27	the	the	DET
fsr-3199	47	28	income	income	NOUN
fsr-3199	47	29	therefrom	therefrom	NOUN
fsr-3199	47	30	may	may	AUX
fsr-3199	47	31	be	be	AUX
fsr-3199	47	32	expended	expend	VERB
fsr-3199	47	33	by	by	ADP
fsr-3199	47	34	,	,	PUNCT
fsr-3199	47	35	or	or	CCONJ
fsr-3199	47	36	for	for	ADP
fsr-3199	47	37	the	the	DET
fsr-3199	47	38	benefit	benefit	NOUN
fsr-3199	47	39	of	of	ADP
fsr-3199	47	40	the	the	DET
fsr-3199	47	41	donee	donee	NOUN
fsr-3199	47	42	before	before	ADP
fsr-3199	47	43	attainment	attainment	NOUN
fsr-3199	47	44	of	of	ADP
fsr-3199	47	45	the	the	DET
fsr-3199	47	46	age	age	NOUN
fsr-3199	47	47	of	of	ADP
fsr-3199	47	48	21	21	NUM
fsr-3199	47	49	and	and	CCONJ
fsr-3199	47	50	any	any	DET
fsr-3199	47	51	amounts	amount	NOUN
fsr-3199	47	52	not	not	PART
fsr-3199	47	53	so	so	ADV
fsr-3199	47	54	expended	expended	ADJ
fsr-3199	47	55	will	will	AUX
fsr-3199	47	56	pass	pass	VERB
fsr-3199	47	57	to	to	ADP
fsr-3199	47	58	the	the	DET
fsr-3199	47	59	donee	donee	NOUN
fsr-3199	47	60	upon	upon	SCONJ
fsr-3199	47	61	that	that	DET
fsr-3199	47	62	donee	donee	NOUN
fsr-3199	47	63	’s	’s	PART
fsr-3199	47	64	21st	21st	ADJ
fsr-3199	47	65	birthday	birthday	NOUN
fsr-3199	47	66	.	.	PUNCT
fsr-3199	48	1	sec	sec	PROPN
fsr-3199	48	2	.	.	PROPN
fsr-3199	48	3	2503(c	2503(c	NUM
fsr-3199	48	4	)	)	PUNCT
fsr-3199	48	5	.	.	PUNCT
fsr-3199	49	1	table	table	NOUN
fsr-3199	49	2	1	1	NUM
fsr-3199	49	3	unified	unified	ADJ
fsr-3199	49	4	transfer	transfer	NOUN
fsr-3199	49	5	tax	tax	NOUN
fsr-3199	49	6	rate	rate	NOUN
fsr-3199	49	7	schedule	schedule	NOUN
fsr-3199	49	8	after	after	ADP
fsr-3199	49	9	2012	2012	NUM
fsr-3199	49	10	sum	sum	NOUN
fsr-3199	49	11	of	of	ADP
fsr-3199	49	12	taxable	taxable	ADJ
fsr-3199	49	13	estate	estate	NOUN
fsr-3199	49	14	and	and	CCONJ
fsr-3199	49	15	adjusted	adjust	VERB
fsr-3199	49	16	taxable	taxable	ADJ
fsr-3199	49	17	gifts	gift	NOUN
fsr-3199	49	18	tentative	tentative	ADJ
fsr-3199	49	19	tax	tax	NOUN
fsr-3199	49	20	over	over	ADP
fsr-3199	49	21	but	but	CCONJ
fsr-3199	49	22	not	not	PART
fsr-3199	49	23	under	under	ADP
fsr-3199	49	24	$	$	SYM
fsr-3199	49	25	0	0	NUM
fsr-3199	49	26	$	$	SYM
fsr-3199	49	27	10,000	10,000	NUM
fsr-3199	49	28	18	18	NUM
fsr-3199	49	29	%	%	NOUN
fsr-3199	49	30	of	of	ADP
fsr-3199	49	31	such	such	ADJ
fsr-3199	49	32	amount	amount	NOUN
fsr-3199	49	33	$	$	SYM
fsr-3199	49	34	10,000	10,000	NUM
fsr-3199	49	35	$	$	SYM
fsr-3199	49	36	20,000	20,000	NUM
fsr-3199	49	37	$	$	SYM
fsr-3199	49	38	1,800	1,800	NUM
fsr-3199	49	39	plus	plus	CCONJ
fsr-3199	49	40	20	20	NUM
fsr-3199	49	41	%	%	NOUN
fsr-3199	49	42	of	of	ADP
fsr-3199	49	43	excess	excess	NOUN
fsr-3199	50	1	over	over	ADP
fsr-3199	50	2	$	$	SYM
fsr-3199	50	3	10,000	10,000	NUM
fsr-3199	50	4	$	$	SYM
fsr-3199	50	5	20,000	20,000	NUM
fsr-3199	50	6	$	$	SYM
fsr-3199	50	7	40,000	40,000	NUM
fsr-3199	50	8	$	$	SYM
fsr-3199	50	9	3,800	3,800	NUM
fsr-3199	50	10	plus	plus	CCONJ
fsr-3199	50	11	22	22	NUM
fsr-3199	50	12	%	%	NOUN
fsr-3199	50	13	of	of	ADP
fsr-3199	50	14	excess	excess	NOUN
fsr-3199	50	15	over	over	ADP
fsr-3199	50	16	$	$	SYM
fsr-3199	50	17	20,000	20,000	NUM
fsr-3199	50	18	$	$	SYM
fsr-3199	50	19	40,000	40,000	NUM
fsr-3199	50	20	$	$	SYM
fsr-3199	50	21	60,000	60,000	NUM
fsr-3199	50	22	$	$	SYM
fsr-3199	50	23	8,200	8,200	NUM
fsr-3199	50	24	plus	plus	CCONJ
fsr-3199	50	25	24	24	NUM
fsr-3199	50	26	%	%	NOUN
fsr-3199	50	27	of	of	ADP
fsr-3199	50	28	excess	excess	NOUN
fsr-3199	50	29	over	over	ADP
fsr-3199	50	30	$	$	SYM
fsr-3199	50	31	40,000	40,000	NUM
fsr-3199	50	32	$	$	SYM
fsr-3199	50	33	60,000	60,000	NUM
fsr-3199	50	34	$	$	SYM
fsr-3199	50	35	80,000	80,000	NUM
fsr-3199	50	36	$	$	SYM
fsr-3199	50	37	13,000	13,000	NUM
fsr-3199	50	38	plus	plus	CCONJ
fsr-3199	50	39	26	26	NUM
fsr-3199	50	40	%	%	NOUN
fsr-3199	50	41	of	of	ADP
fsr-3199	50	42	excess	excess	NOUN
fsr-3199	50	43	over	over	ADP
fsr-3199	50	44	$	$	SYM
fsr-3199	50	45	60,000	60,000	NUM
fsr-3199	50	46	$	$	SYM
fsr-3199	50	47	80,000	80,000	NUM
fsr-3199	50	48	$	$	SYM
fsr-3199	50	49	100,000	100,000	NUM
fsr-3199	50	50	$	$	SYM
fsr-3199	50	51	18,200	18,200	NUM
fsr-3199	50	52	plus	plus	CCONJ
fsr-3199	50	53	28	28	NUM
fsr-3199	50	54	%	%	NOUN
fsr-3199	50	55	of	of	ADP
fsr-3199	50	56	excess	excess	NOUN
fsr-3199	50	57	over	over	ADP
fsr-3199	50	58	$	$	SYM
fsr-3199	50	59	80,000	80,000	NUM
fsr-3199	50	60	$	$	SYM
fsr-3199	50	61	100,000	100,000	NUM
fsr-3199	50	62	$	$	SYM
fsr-3199	50	63	150,000	150,000	NUM
fsr-3199	50	64	$	$	SYM
fsr-3199	50	65	23,800	23,800	NUM
fsr-3199	50	66	plus	plus	CCONJ
fsr-3199	50	67	30	30	NUM
fsr-3199	50	68	%	%	NOUN
fsr-3199	50	69	of	of	ADP
fsr-3199	50	70	excess	excess	NOUN
fsr-3199	50	71	over	over	ADP
fsr-3199	50	72	$	$	SYM
fsr-3199	50	73	100,000	100,000	NUM
fsr-3199	50	74	$	$	SYM
fsr-3199	50	75	150,000	150,000	NUM
fsr-3199	50	76	$	$	SYM
fsr-3199	50	77	250,000	250,000	NUM
fsr-3199	50	78	$	$	SYM
fsr-3199	50	79	38,800	38,800	NUM
fsr-3199	50	80	plus	plus	CCONJ
fsr-3199	50	81	32	32	NUM
fsr-3199	50	82	%	%	NOUN
fsr-3199	50	83	of	of	ADP
fsr-3199	50	84	excess	excess	NOUN
fsr-3199	50	85	over	over	ADP
fsr-3199	50	86	$	$	SYM
fsr-3199	50	87	150,000	150,000	NUM
fsr-3199	50	88	$	$	SYM
fsr-3199	50	89	250,000	250,000	NUM
fsr-3199	50	90	$	$	SYM
fsr-3199	50	91	500,000	500,000	NUM
fsr-3199	50	92	$	$	SYM
fsr-3199	50	93	70,800	70,800	NUM
fsr-3199	50	94	plus	plus	CCONJ
fsr-3199	50	95	34	34	NUM
fsr-3199	50	96	%	%	NOUN
fsr-3199	50	97	of	of	ADP
fsr-3199	50	98	excess	excess	NOUN
fsr-3199	50	99	over	over	ADP
fsr-3199	50	100	$	$	SYM
fsr-3199	50	101	250,000	250,000	NUM
fsr-3199	50	102	$	$	SYM
fsr-3199	50	103	500,000	500,000	NUM
fsr-3199	50	104	$	$	SYM
fsr-3199	50	105	750,000	750,000	NUM
fsr-3199	50	106	$	$	SYM
fsr-3199	50	107	155,800	155,800	NUM
fsr-3199	50	108	,	,	PUNCT
fsr-3199	50	109	plus	plus	CCONJ
fsr-3199	50	110	37	37	NUM
fsr-3199	50	111	%	%	NOUN
fsr-3199	50	112	of	of	ADP
fsr-3199	50	113	the	the	DET
fsr-3199	50	114	excess	excess	NOUN
fsr-3199	50	115	over	over	ADP
fsr-3199	50	116	$	$	SYM
fsr-3199	50	117	500,000	500,000	NUM
fsr-3199	50	118	$	$	SYM
fsr-3199	50	119	750,000	750,000	NUM
fsr-3199	50	120	$	$	SYM
fsr-3199	50	121	1	1	NUM
fsr-3199	50	122	million	million	NUM
fsr-3199	50	123	$	$	SYM
fsr-3199	50	124	248,300	248,300	NUM
fsr-3199	50	125	,	,	PUNCT
fsr-3199	50	126	plus	plus	CCONJ
fsr-3199	50	127	39	39	NUM
fsr-3199	50	128	%	%	NOUN
fsr-3199	50	129	of	of	ADP
fsr-3199	50	130	the	the	DET
fsr-3199	50	131	excess	excess	ADJ
fsr-3199	50	132	over	over	ADP
fsr-3199	50	133	$	$	SYM
fsr-3199	50	134	750,000	750,000	NUM
fsr-3199	50	135	$	$	SYM
fsr-3199	50	136	1	1	NUM
fsr-3199	50	137	million	million	NUM
fsr-3199	50	138	$	$	SYM
fsr-3199	50	139	345,800	345,800	NUM
fsr-3199	50	140	,	,	PUNCT
fsr-3199	50	141	plus	plus	CCONJ
fsr-3199	50	142	40	40	NUM
fsr-3199	50	143	%	%	NOUN
fsr-3199	50	144	of	of	ADP
fsr-3199	50	145	the	the	DET
fsr-3199	50	146	excess	excess	ADJ
fsr-3199	50	147	over	over	ADP
fsr-3199	50	148	$	$	SYM
fsr-3199	50	149	1	1	NUM
fsr-3199	50	150	million	million	NUM
fsr-3199	50	151	241d	241d	PROPN
fsr-3199	50	152	.	.	PUNCT
fsr-3199	51	1	de’armond	de’armond	ADP
fsr-3199	51	2	et	et	PROPN
fsr-3199	51	3	al	al	PROPN
fsr-3199	51	4	.	.	PUNCT
fsr-3199	51	5	/	/	SYM
fsr-3199	51	6	financial	financial	ADJ
fsr-3199	51	7	services	service	NOUN
fsr-3199	51	8	review	review	VERB
fsr-3199	51	9	23	23	NUM
fsr-3199	51	10	(	(	PUNCT
fsr-3199	51	11	2014	2014	NUM
fsr-3199	51	12	)	)	PUNCT
fsr-3199	52	1	239–248	239–248	NUM
fsr-3199	52	2	this	this	DET
fsr-3199	52	3	exclusion	exclusion	NOUN
fsr-3199	52	4	allows	allow	VERB
fsr-3199	52	5	for	for	ADP
fsr-3199	52	6	the	the	DET
fsr-3199	52	7	transfer	transfer	NOUN
fsr-3199	52	8	of	of	ADP
fsr-3199	52	9	substantial	substantial	ADJ
fsr-3199	52	10	property	property	NOUN
fsr-3199	52	11	over	over	ADP
fsr-3199	52	12	a	a	DET
fsr-3199	52	13	period	period	NOUN
fsr-3199	52	14	of	of	ADP
fsr-3199	52	15	years	year	NOUN
fsr-3199	52	16	without	without	ADP
fsr-3199	52	17	the	the	DET
fsr-3199	52	18	imposition	imposition	NOUN
fsr-3199	52	19	of	of	ADP
fsr-3199	52	20	either	either	CCONJ
fsr-3199	52	21	the	the	DET
fsr-3199	52	22	gift	gift	NOUN
fsr-3199	52	23	or	or	CCONJ
fsr-3199	52	24	estate	estate	NOUN
fsr-3199	52	25	tax	tax	NOUN
fsr-3199	52	26	.	.	PUNCT
fsr-3199	53	1	for	for	ADP
fsr-3199	53	2	example	example	NOUN
fsr-3199	53	3	,	,	PUNCT
fsr-3199	53	4	an	an	DET
fsr-3199	53	5	individual	individual	NOUN
fsr-3199	53	6	with	with	ADP
fsr-3199	53	7	five	five	NUM
fsr-3199	53	8	children	child	NOUN
fsr-3199	53	9	can	can	AUX
fsr-3199	53	10	transfer	transfer	VERB
fsr-3199	53	11	$	$	SYM
fsr-3199	53	12	70,000	70,000	NUM
fsr-3199	53	13	(	(	PUNCT
fsr-3199	53	14	5	5	NUM
fsr-3199	53	15	"	"	PUNCT
fsr-3199	53	16	$	$	SYM
fsr-3199	53	17	14,000	14,000	NUM
fsr-3199	53	18	)	)	PUNCT
fsr-3199	53	19	per	per	ADP
fsr-3199	53	20	year	year	NOUN
fsr-3199	53	21	to	to	ADP
fsr-3199	53	22	his	his	PRON
fsr-3199	53	23	or	or	CCONJ
fsr-3199	53	24	her	her	PRON
fsr-3199	53	25	children	child	NOUN
fsr-3199	53	26	.	.	PUNCT
fsr-3199	54	1	a	a	DET
fsr-3199	54	2	couple	couple	NOUN
fsr-3199	54	3	electing	elect	VERB
fsr-3199	54	4	gift	gift	NOUN
fsr-3199	54	5	-	-	PUNCT
fsr-3199	54	6	splitting	splitting	NOUN
fsr-3199	54	7	under	under	ADP
fsr-3199	54	8	sec	sec	PROPN
fsr-3199	54	9	.	.	PROPN
fsr-3199	54	10	2513	2513	NUM
fsr-3199	54	11	can	can	AUX
fsr-3199	54	12	transfer	transfer	VERB
fsr-3199	54	13	$	$	SYM
fsr-3199	54	14	140,000	140,000	NUM
fsr-3199	54	15	per	per	ADP
fsr-3199	54	16	year	year	NOUN
fsr-3199	54	17	to	to	ADP
fsr-3199	54	18	five	five	NUM
fsr-3199	54	19	children	child	NOUN
fsr-3199	54	20	with	with	ADP
fsr-3199	54	21	no	no	DET
fsr-3199	54	22	gift	gift	NOUN
fsr-3199	54	23	or	or	CCONJ
fsr-3199	54	24	estate	estate	NOUN
fsr-3199	54	25	tax	tax	NOUN
fsr-3199	54	26	liability	liability	NOUN
fsr-3199	54	27	.	.	PUNCT
fsr-3199	55	1	these	these	DET
fsr-3199	55	2	amounts	amount	NOUN
fsr-3199	55	3	should	should	AUX
fsr-3199	55	4	increase	increase	VERB
fsr-3199	55	5	because	because	SCONJ
fsr-3199	55	6	of	of	ADP
fsr-3199	55	7	the	the	DET
fsr-3199	55	8	annual	annual	ADJ
fsr-3199	55	9	exclusion	exclusion	NOUN
fsr-3199	55	10	inflation	inflation	NOUN
fsr-3199	55	11	adjustments	adjustment	NOUN
fsr-3199	55	12	for	for	ADP
fsr-3199	55	13	gifts	gift	NOUN
fsr-3199	55	14	made	make	VERB
fsr-3199	55	15	after	after	ADP
fsr-3199	55	16	1998	1998	NUM
fsr-3199	55	17	.	.	PUNCT
fsr-3199	56	1	a	a	DET
fsr-3199	56	2	gift	gift	NOUN
fsr-3199	56	3	-	-	PUNCT
fsr-3199	56	4	giving	give	VERB
fsr-3199	56	5	program	program	NOUN
fsr-3199	56	6	can	can	AUX
fsr-3199	56	7	result	result	VERB
fsr-3199	56	8	in	in	ADP
fsr-3199	56	9	the	the	DET
fsr-3199	56	10	transfer	transfer	NOUN
fsr-3199	56	11	of	of	ADP
fsr-3199	56	12	large	large	ADJ
fsr-3199	56	13	amounts	amount	NOUN
fsr-3199	56	14	of	of	ADP
fsr-3199	56	15	property	property	NOUN
fsr-3199	56	16	over	over	ADP
fsr-3199	56	17	several	several	ADJ
fsr-3199	56	18	years	year	NOUN
fsr-3199	56	19	with	with	ADP
fsr-3199	56	20	no	no	DET
fsr-3199	56	21	gift	gift	NOUN
fsr-3199	56	22	or	or	CCONJ
fsr-3199	56	23	estate	estate	NOUN
fsr-3199	56	24	tax	tax	NOUN
fsr-3199	56	25	implications	implication	NOUN
fsr-3199	56	26	.	.	PUNCT
fsr-3199	57	1	2.3	2.3	NUM
fsr-3199	57	2	.	.	PUNCT
fsr-3199	58	1	the	the	DET
fsr-3199	58	2	marital	marital	ADJ
fsr-3199	58	3	deduction	deduction	NOUN
fsr-3199	58	4	a	a	DET
fsr-3199	58	5	donor	donor	NOUN
fsr-3199	58	6	spouse	spouse	NOUN
fsr-3199	58	7	is	be	AUX
fsr-3199	58	8	allowed	allow	VERB
fsr-3199	58	9	an	an	DET
fsr-3199	58	10	unlimited	unlimited	ADJ
fsr-3199	58	11	deduction	deduction	NOUN
fsr-3199	58	12	for	for	ADP
fsr-3199	58	13	lifetime	lifetime	NOUN
fsr-3199	58	14	gifts	gift	NOUN
fsr-3199	58	15	made	make	VERB
fsr-3199	58	16	to	to	ADP
fsr-3199	58	17	his	his	PRON
fsr-3199	58	18	or	or	CCONJ
fsr-3199	58	19	her	her	PRON
fsr-3199	58	20	spouse	spouse	NOUN
fsr-3199	58	21	(	(	PUNCT
fsr-3199	58	22	sec	sec	PROPN
fsr-3199	58	23	.	.	PROPN
fsr-3199	58	24	2523	2523	NUM
fsr-3199	58	25	)	)	PUNCT
fsr-3199	58	26	.	.	PUNCT
fsr-3199	59	1	this	this	PRON
fsr-3199	59	2	allows	allow	VERB
fsr-3199	59	3	for	for	ADP
fsr-3199	59	4	gifts	gift	NOUN
fsr-3199	59	5	between	between	ADP
fsr-3199	59	6	spouses	spouse	NOUN
fsr-3199	59	7	with	with	ADP
fsr-3199	59	8	no	no	DET
fsr-3199	59	9	gift	gift	NOUN
fsr-3199	59	10	or	or	CCONJ
fsr-3199	59	11	estate	estate	NOUN
fsr-3199	59	12	tax	tax	NOUN
fsr-3199	59	13	implications	implication	NOUN
fsr-3199	59	14	.	.	PUNCT
fsr-3199	60	1	certain	certain	ADJ
fsr-3199	60	2	terminable	terminable	ADJ
fsr-3199	60	3	interests	interest	NOUN
fsr-3199	60	4	,	,	PUNCT
fsr-3199	60	5	interests	interest	NOUN
fsr-3199	60	6	that	that	PRON
fsr-3199	60	7	will	will	AUX
fsr-3199	60	8	terminate	terminate	VERB
fsr-3199	60	9	after	after	ADP
fsr-3199	60	10	a	a	DET
fsr-3199	60	11	certain	certain	ADJ
fsr-3199	60	12	period	period	NOUN
fsr-3199	60	13	or	or	CCONJ
fsr-3199	60	14	on	on	ADP
fsr-3199	60	15	the	the	DET
fsr-3199	60	16	occurrence	occurrence	NOUN
fsr-3199	60	17	of	of	ADP
fsr-3199	60	18	some	some	DET
fsr-3199	60	19	event	event	NOUN
fsr-3199	60	20	,	,	PUNCT
fsr-3199	60	21	do	do	AUX
fsr-3199	60	22	not	not	PART
fsr-3199	60	23	qualify	qualify	VERB
fsr-3199	60	24	for	for	ADP
fsr-3199	60	25	the	the	DET
fsr-3199	60	26	marital	marital	ADJ
fsr-3199	60	27	deduction	deduction	NOUN
fsr-3199	60	28	(	(	PUNCT
fsr-3199	60	29	sec	sec	PROPN
fsr-3199	60	30	.	.	PROPN
fsr-3199	60	31	2523	2523	NUM
fsr-3199	60	32	)	)	PUNCT
fsr-3199	60	33	.	.	PUNCT
fsr-3199	61	1	however	however	ADV
fsr-3199	61	2	,	,	PUNCT
fsr-3199	61	3	if	if	SCONJ
fsr-3199	61	4	it	it	PRON
fsr-3199	61	5	meets	meet	VERB
fsr-3199	61	6	the	the	DET
fsr-3199	61	7	requirements	requirement	NOUN
fsr-3199	61	8	of	of	ADP
fsr-3199	61	9	sec	sec	PROPN
fsr-3199	61	10	.	.	PROPN
fsr-3199	61	11	2523(f	2523(f	PROPN
fsr-3199	61	12	)	)	PUNCT
fsr-3199	61	13	,	,	PUNCT
fsr-3199	61	14	a	a	DET
fsr-3199	61	15	life	life	NOUN
fsr-3199	61	16	estate	estate	NOUN
fsr-3199	61	17	may	may	AUX
fsr-3199	61	18	qualify	qualify	VERB
fsr-3199	61	19	for	for	ADP
fsr-3199	61	20	the	the	DET
fsr-3199	61	21	marital	marital	ADJ
fsr-3199	61	22	deduction	deduction	NOUN
fsr-3199	61	23	if	if	SCONJ
fsr-3199	61	24	it	it	PRON
fsr-3199	61	25	is	be	AUX
fsr-3199	61	26	“	"	PUNCT
fsr-3199	61	27	qualified	qualified	ADJ
fsr-3199	61	28	terminable	terminable	ADJ
fsr-3199	61	29	interest	interest	NOUN
fsr-3199	61	30	property	property	NOUN
fsr-3199	61	31	.	.	PUNCT
fsr-3199	61	32	”	"	PUNCT
fsr-3199	62	1	property	property	NOUN
fsr-3199	62	2	is	be	AUX
fsr-3199	62	3	qualified	qualified	ADJ
fsr-3199	62	4	terminable	terminable	ADJ
fsr-3199	62	5	interest	interest	NOUN
fsr-3199	62	6	property	property	NOUN
fsr-3199	62	7	(	(	PUNCT
fsr-3199	62	8	qtip	qtip	NOUN
fsr-3199	62	9	)	)	PUNCT
fsr-3199	62	10	if	if	SCONJ
fsr-3199	62	11	:	:	PUNCT
fsr-3199	62	12	y	y	PROPN
fsr-3199	62	13	the	the	DET
fsr-3199	62	14	donee	donee	NOUN
fsr-3199	62	15	spouse	spouse	NOUN
fsr-3199	62	16	is	be	AUX
fsr-3199	62	17	entitled	entitle	VERB
fsr-3199	62	18	to	to	ADP
fsr-3199	62	19	the	the	DET
fsr-3199	62	20	income	income	NOUN
fsr-3199	62	21	from	from	ADP
fsr-3199	62	22	the	the	DET
fsr-3199	62	23	property	property	NOUN
fsr-3199	62	24	for	for	ADP
fsr-3199	62	25	life	life	NOUN
fsr-3199	62	26	;	;	PUNCT
fsr-3199	62	27	y	y	PROPN
fsr-3199	62	28	income	income	NOUN
fsr-3199	62	29	from	from	ADP
fsr-3199	62	30	the	the	DET
fsr-3199	62	31	property	property	NOUN
fsr-3199	62	32	is	be	AUX
fsr-3199	62	33	payable	payable	ADJ
fsr-3199	62	34	to	to	ADP
fsr-3199	62	35	the	the	DET
fsr-3199	62	36	donee	donee	NOUN
fsr-3199	62	37	spouse	spouse	NOUN
fsr-3199	62	38	at	at	ADP
fsr-3199	62	39	least	least	ADJ
fsr-3199	62	40	annually	annually	ADV
fsr-3199	62	41	;	;	PUNCT
fsr-3199	62	42	y	y	PROPN
fsr-3199	62	43	no	no	DET
fsr-3199	62	44	person	person	NOUN
fsr-3199	62	45	has	have	VERB
fsr-3199	62	46	the	the	DET
fsr-3199	62	47	power	power	NOUN
fsr-3199	62	48	to	to	PART
fsr-3199	62	49	appoint	appoint	VERB
fsr-3199	62	50	any	any	DET
fsr-3199	62	51	part	part	NOUN
fsr-3199	62	52	of	of	ADP
fsr-3199	62	53	the	the	DET
fsr-3199	62	54	property	property	NOUN
fsr-3199	62	55	to	to	ADP
fsr-3199	62	56	any	any	DET
fsr-3199	62	57	person	person	NOUN
fsr-3199	62	58	other	other	ADJ
fsr-3199	62	59	than	than	ADP
fsr-3199	62	60	the	the	DET
fsr-3199	62	61	donee	donee	NOUN
fsr-3199	62	62	spouse	spouse	NOUN
fsr-3199	62	63	;	;	PUNCT
fsr-3199	62	64	and	and	CCONJ
fsr-3199	62	65	y	y	PROPN
fsr-3199	62	66	an	an	DET
fsr-3199	62	67	irrevocable	irrevocable	ADJ
fsr-3199	62	68	election	election	NOUN
fsr-3199	62	69	to	to	PART
fsr-3199	62	70	have	have	VERB
fsr-3199	62	71	all	all	PRON
fsr-3199	62	72	or	or	CCONJ
fsr-3199	62	73	part	part	NOUN
fsr-3199	62	74	of	of	ADP
fsr-3199	62	75	the	the	DET
fsr-3199	62	76	trust	trust	NOUN
fsr-3199	62	77	qualify	qualify	VERB
fsr-3199	62	78	for	for	ADP
fsr-3199	62	79	the	the	DET
fsr-3199	62	80	marital	marital	ADJ
fsr-3199	62	81	deduction	deduction	NOUN
fsr-3199	62	82	is	be	AUX
fsr-3199	62	83	made	make	VERB
fsr-3199	62	84	by	by	ADP
fsr-3199	62	85	the	the	DET
fsr-3199	62	86	donor	donor	NOUN
fsr-3199	62	87	and	and	CCONJ
fsr-3199	62	88	attached	attach	VERB
fsr-3199	62	89	to	to	ADP
fsr-3199	62	90	the	the	DET
fsr-3199	62	91	gift	gift	NOUN
fsr-3199	62	92	tax	tax	NOUN
fsr-3199	62	93	return	return	NOUN
fsr-3199	62	94	(	(	PUNCT
fsr-3199	62	95	sec	sec	PROPN
fsr-3199	62	96	.	.	PROPN
fsr-3199	62	97	2523	2523	NUM
fsr-3199	62	98	)	)	PUNCT
fsr-3199	62	99	.	.	PUNCT
fsr-3199	63	1	2.4	2.4	NUM
fsr-3199	63	2	.	.	PUNCT
fsr-3199	64	1	the	the	DET
fsr-3199	64	2	generation	generation	NOUN
fsr-3199	64	3	skipping	skip	VERB
fsr-3199	64	4	tax	tax	NOUN
fsr-3199	64	5	to	to	PART
fsr-3199	64	6	remove	remove	VERB
fsr-3199	64	7	the	the	DET
fsr-3199	64	8	benefit	benefit	NOUN
fsr-3199	64	9	of	of	ADP
fsr-3199	64	10	transferring	transfer	VERB
fsr-3199	64	11	property	property	NOUN
fsr-3199	64	12	to	to	ADP
fsr-3199	64	13	grandchildren	grandchild	NOUN
fsr-3199	64	14	or	or	CCONJ
fsr-3199	64	15	otherwise	otherwise	ADV
fsr-3199	64	16	skipping	skip	VERB
fsr-3199	64	17	the	the	DET
fsr-3199	64	18	estate	estate	NOUN
fsr-3199	64	19	or	or	CCONJ
fsr-3199	64	20	gift	gift	NOUN
fsr-3199	64	21	tax	tax	NOUN
fsr-3199	64	22	that	that	PRON
fsr-3199	64	23	will	will	AUX
fsr-3199	64	24	be	be	AUX
fsr-3199	64	25	paid	pay	VERB
fsr-3199	64	26	by	by	ADP
fsr-3199	64	27	the	the	DET
fsr-3199	64	28	immediately	immediately	ADV
fsr-3199	64	29	after	after	ADP
fsr-3199	64	30	generation	generation	NOUN
fsr-3199	64	31	,	,	PUNCT
fsr-3199	64	32	a	a	DET
fsr-3199	64	33	generation	generation	NOUN
fsr-3199	64	34	-	-	PUNCT
fsr-3199	64	35	skipping	skip	VERB
fsr-3199	64	36	transfer	transfer	NOUN
fsr-3199	64	37	tax	tax	NOUN
fsr-3199	64	38	is	be	AUX
fsr-3199	64	39	imposed	impose	VERB
fsr-3199	64	40	at	at	ADP
fsr-3199	64	41	a	a	DET
fsr-3199	64	42	flat	flat	ADJ
fsr-3199	64	43	40	40	NUM
fsr-3199	64	44	%	%	NOUN
fsr-3199	64	45	rate	rate	NOUN
fsr-3199	64	46	on	on	ADP
fsr-3199	64	47	generation	generation	NOUN
fsr-3199	64	48	-	-	PUNCT
fsr-3199	64	49	skipping	skip	VERB
fsr-3199	64	50	transfers	transfer	NOUN
fsr-3199	64	51	.	.	PUNCT
fsr-3199	65	1	the	the	DET
fsr-3199	65	2	most	most	ADV
fsr-3199	65	3	common	common	ADJ
fsr-3199	65	4	generation	generation	NOUN
fsr-3199	65	5	-	-	PUNCT
fsr-3199	65	6	skipping	skip	VERB
fsr-3199	65	7	transfers	transfer	NOUN
fsr-3199	65	8	are	be	AUX
fsr-3199	65	9	direct	direct	ADJ
fsr-3199	65	10	transfers	transfer	NOUN
fsr-3199	65	11	from	from	ADP
fsr-3199	65	12	a	a	DET
fsr-3199	65	13	grandparent	grandparent	NOUN
fsr-3199	65	14	to	to	ADP
fsr-3199	65	15	a	a	DET
fsr-3199	65	16	grandchild	grandchild	ADJ
fsr-3199	65	17	and	and	CCONJ
fsr-3199	65	18	life	life	NOUN
fsr-3199	65	19	estates	estate	NOUN
fsr-3199	65	20	from	from	ADP
fsr-3199	65	21	the	the	DET
fsr-3199	65	22	grandparent	grandparent	NOUN
fsr-3199	65	23	to	to	ADP
fsr-3199	65	24	the	the	DET
fsr-3199	65	25	child	child	NOUN
fsr-3199	65	26	with	with	ADP
fsr-3199	65	27	the	the	DET
fsr-3199	65	28	remainder	remainder	NOUN
fsr-3199	65	29	interest	interest	NOUN
fsr-3199	65	30	to	to	ADP
fsr-3199	65	31	the	the	DET
fsr-3199	65	32	grandchild	grandchild	NOUN
fsr-3199	65	33	.	.	PUNCT
fsr-3199	66	1	generation	generation	NOUN
fsr-3199	66	2	-	-	PUNCT
fsr-3199	66	3	skipping	skip	VERB
fsr-3199	66	4	transfers	transfer	NOUN
fsr-3199	66	5	are	be	AUX
fsr-3199	66	6	defined	define	VERB
fsr-3199	66	7	in	in	ADP
fsr-3199	66	8	sec	sec	PROPN
fsr-3199	66	9	.	.	PROPN
fsr-3199	66	10	2603	2603	NUM
fsr-3199	66	11	.	.	PUNCT
fsr-3199	67	1	these	these	DET
fsr-3199	67	2	transfers	transfer	NOUN
fsr-3199	67	3	include	include	VERB
fsr-3199	67	4	taxable	taxable	ADJ
fsr-3199	67	5	distributions	distribution	NOUN
fsr-3199	67	6	,	,	PUNCT
fsr-3199	67	7	taxable	taxable	ADJ
fsr-3199	67	8	terminations	termination	NOUN
fsr-3199	67	9	,	,	PUNCT
fsr-3199	67	10	and	and	CCONJ
fsr-3199	67	11	direct	direct	ADJ
fsr-3199	67	12	skips	skip	NOUN
fsr-3199	67	13	.	.	PUNCT
fsr-3199	68	1	a	a	DET
fsr-3199	68	2	taxable	taxable	ADJ
fsr-3199	68	3	distribution	distribution	NOUN
fsr-3199	68	4	is	be	AUX
fsr-3199	68	5	a	a	DET
fsr-3199	68	6	distribution	distribution	NOUN
fsr-3199	68	7	to	to	ADP
fsr-3199	68	8	a	a	DET
fsr-3199	68	9	transferee	transferee	NOUN
fsr-3199	68	10	who	who	PRON
fsr-3199	68	11	is	be	AUX
fsr-3199	68	12	a	a	DET
fsr-3199	68	13	member	member	NOUN
fsr-3199	68	14	of	of	ADP
fsr-3199	68	15	a	a	DET
fsr-3199	68	16	generation	generation	NOUN
fsr-3199	68	17	at	at	ADP
fsr-3199	68	18	least	least	ADV
fsr-3199	68	19	two	two	NUM
fsr-3199	68	20	generations	generation	NOUN
fsr-3199	68	21	younger	young	ADJ
fsr-3199	68	22	than	than	ADP
fsr-3199	68	23	the	the	DET
fsr-3199	68	24	transferor	transferor	NOUN
fsr-3199	68	25	.	.	PUNCT
fsr-3199	69	1	the	the	DET
fsr-3199	69	2	amount	amount	NOUN
fsr-3199	69	3	received	receive	VERB
fsr-3199	69	4	is	be	AUX
fsr-3199	69	5	subject	subject	ADJ
fsr-3199	69	6	to	to	ADP
fsr-3199	69	7	the	the	DET
fsr-3199	69	8	tax	tax	NOUN
fsr-3199	69	9	(	(	PUNCT
fsr-3199	69	10	sec	sec	PROPN
fsr-3199	69	11	.	.	PROPN
fsr-3199	69	12	2611	2611	NUM
fsr-3199	69	13	)	)	PUNCT
fsr-3199	69	14	.	.	PUNCT
fsr-3199	70	1	the	the	DET
fsr-3199	70	2	tax	tax	NOUN
fsr-3199	70	3	is	be	AUX
fsr-3199	70	4	paid	pay	VERB
fsr-3199	70	5	by	by	ADP
fsr-3199	70	6	the	the	DET
fsr-3199	70	7	transferee	transferee	PROPN
fsr-3199	70	8	(	(	PUNCT
fsr-3199	70	9	sec	sec	PROPN
fsr-3199	70	10	.	.	PROPN
fsr-3199	70	11	2603	2603	NUM
fsr-3199	70	12	)	)	PUNCT
fsr-3199	70	13	.	.	PUNCT
fsr-3199	71	1	a	a	DET
fsr-3199	71	2	taxable	taxable	ADJ
fsr-3199	71	3	termination	termination	NOUN
fsr-3199	71	4	is	be	AUX
fsr-3199	71	5	the	the	DET
fsr-3199	71	6	termination	termination	NOUN
fsr-3199	71	7	by	by	ADP
fsr-3199	71	8	death	death	NOUN
fsr-3199	71	9	,	,	PUNCT
fsr-3199	71	10	lapse	lapse	NOUN
fsr-3199	71	11	of	of	ADP
fsr-3199	71	12	time	time	NOUN
fsr-3199	71	13	,	,	PUNCT
fsr-3199	71	14	release	release	NOUN
fsr-3199	71	15	of	of	ADP
fsr-3199	71	16	power	power	NOUN
fsr-3199	71	17	,	,	PUNCT
fsr-3199	71	18	or	or	CCONJ
fsr-3199	71	19	similar	similar	ADJ
fsr-3199	71	20	event	event	NOUN
fsr-3199	71	21	of	of	ADP
fsr-3199	71	22	an	an	DET
fsr-3199	71	23	interest	interest	NOUN
fsr-3199	71	24	held	hold	VERB
fsr-3199	71	25	in	in	ADP
fsr-3199	71	26	trust	trust	NOUN
fsr-3199	71	27	that	that	PRON
fsr-3199	71	28	passes	pass	VERB
fsr-3199	71	29	to	to	ADP
fsr-3199	71	30	a	a	DET
fsr-3199	71	31	transferee	transferee	NOUN
fsr-3199	71	32	who	who	PRON
fsr-3199	71	33	is	be	AUX
fsr-3199	71	34	a	a	DET
fsr-3199	71	35	member	member	NOUN
fsr-3199	71	36	of	of	ADP
fsr-3199	71	37	a	a	DET
fsr-3199	71	38	generation	generation	NOUN
fsr-3199	71	39	at	at	ADP
fsr-3199	71	40	least	least	ADV
fsr-3199	71	41	two	two	NUM
fsr-3199	71	42	generations	generation	NOUN
fsr-3199	71	43	younger	young	ADJ
fsr-3199	71	44	than	than	ADP
fsr-3199	71	45	the	the	DET
fsr-3199	71	46	transferor	transferor	NOUN
fsr-3199	71	47	.	.	PUNCT
fsr-3199	72	1	the	the	DET
fsr-3199	72	2	value	value	NOUN
fsr-3199	72	3	of	of	ADP
fsr-3199	72	4	the	the	DET
fsr-3199	72	5	property	property	NOUN
fsr-3199	72	6	in	in	ADP
fsr-3199	72	7	which	which	PRON
fsr-3199	72	8	the	the	DET
fsr-3199	72	9	interest	interest	NOUN
fsr-3199	72	10	terminates	terminate	VERB
fsr-3199	72	11	is	be	AUX
fsr-3199	72	12	subject	subject	ADJ
fsr-3199	72	13	to	to	ADP
fsr-3199	72	14	the	the	DET
fsr-3199	72	15	tax	tax	NOUN
fsr-3199	72	16	(	(	PUNCT
fsr-3199	72	17	sec	sec	PROPN
fsr-3199	72	18	.	.	PROPN
fsr-3199	72	19	2611	2611	NUM
fsr-3199	72	20	)	)	PUNCT
fsr-3199	72	21	.	.	PUNCT
fsr-3199	73	1	the	the	DET
fsr-3199	73	2	tax	tax	NOUN
fsr-3199	73	3	is	be	AUX
fsr-3199	73	4	paid	pay	VERB
fsr-3199	73	5	by	by	ADP
fsr-3199	73	6	the	the	DET
fsr-3199	73	7	trustee	trustee	NOUN
fsr-3199	73	8	(	(	PUNCT
fsr-3199	73	9	sec	sec	PROPN
fsr-3199	73	10	.	.	PROPN
fsr-3199	73	11	2603	2603	NUM
fsr-3199	73	12	)	)	PUNCT
fsr-3199	73	13	.	.	PUNCT
fsr-3199	74	1	a	a	DET
fsr-3199	74	2	direct	direct	ADJ
fsr-3199	74	3	skip	skip	NOUN
fsr-3199	74	4	is	be	AUX
fsr-3199	74	5	a	a	DET
fsr-3199	74	6	transfer	transfer	NOUN
fsr-3199	74	7	of	of	ADP
fsr-3199	74	8	property	property	NOUN
fsr-3199	74	9	to	to	ADP
fsr-3199	74	10	,	,	PUNCT
fsr-3199	74	11	or	or	CCONJ
fsr-3199	74	12	for	for	ADP
fsr-3199	74	13	the	the	DET
fsr-3199	74	14	benefit	benefit	NOUN
fsr-3199	74	15	of	of	ADP
fsr-3199	74	16	persons	person	NOUN
fsr-3199	74	17	two	two	NUM
fsr-3199	74	18	or	or	CCONJ
fsr-3199	74	19	more	more	ADJ
fsr-3199	74	20	generations	generation	NOUN
fsr-3199	74	21	below	below	ADP
fsr-3199	74	22	the	the	DET
fsr-3199	74	23	transferor	transferor	NOUN
fsr-3199	74	24	.	.	PUNCT
fsr-3199	75	1	the	the	DET
fsr-3199	75	2	value	value	NOUN
fsr-3199	75	3	of	of	ADP
fsr-3199	75	4	the	the	DET
fsr-3199	75	5	property	property	NOUN
fsr-3199	75	6	transferred	transfer	VERB
fsr-3199	75	7	is	be	AUX
fsr-3199	75	8	subject	subject	ADJ
fsr-3199	75	9	to	to	ADP
fsr-3199	75	10	the	the	DET
fsr-3199	75	11	tax	tax	NOUN
fsr-3199	75	12	(	(	PUNCT
fsr-3199	75	13	sec	sec	PROPN
fsr-3199	75	14	.	.	PROPN
fsr-3199	75	15	2611	2611	NUM
fsr-3199	75	16	)	)	PUNCT
fsr-3199	75	17	.	.	PUNCT
fsr-3199	76	1	the	the	DET
fsr-3199	76	2	tax	tax	NOUN
fsr-3199	76	3	is	be	AUX
fsr-3199	76	4	paid	pay	VERB
fsr-3199	76	5	by	by	ADP
fsr-3199	76	6	the	the	DET
fsr-3199	76	7	transferor	transferor	NOUN
fsr-3199	76	8	(	(	PUNCT
fsr-3199	76	9	sec	sec	PROPN
fsr-3199	76	10	.	.	PROPN
fsr-3199	76	11	2603	2603	NUM
fsr-3199	76	12	)	)	PUNCT
fsr-3199	76	13	.	.	PUNCT
fsr-3199	77	1	there	there	PRON
fsr-3199	77	2	is	be	VERB
fsr-3199	77	3	a	a	DET
fsr-3199	77	4	lifetime	lifetime	NOUN
fsr-3199	77	5	generation	generation	NOUN
fsr-3199	77	6	-	-	PUNCT
fsr-3199	77	7	skipping	skip	VERB
fsr-3199	77	8	tax	tax	NOUN
fsr-3199	77	9	exemption	exemption	NOUN
fsr-3199	77	10	of	of	ADP
fsr-3199	77	11	242	242	NUM
fsr-3199	77	12	d.	d.	NOUN
fsr-3199	77	13	de’armond	de’armond	X
fsr-3199	77	14	et	et	PROPN
fsr-3199	77	15	al	al	PROPN
fsr-3199	77	16	.	.	PUNCT
fsr-3199	77	17	/	/	SYM
fsr-3199	77	18	financial	financial	ADJ
fsr-3199	77	19	services	service	NOUN
fsr-3199	77	20	review	review	VERB
fsr-3199	77	21	23	23	NUM
fsr-3199	77	22	(	(	PUNCT
fsr-3199	77	23	2014	2014	NUM
fsr-3199	77	24	)	)	PUNCT
fsr-3199	78	1	239–248	239–248	NUM
fsr-3199	78	2	$	$	SYM
fsr-3199	78	3	5,340,000	5,340,000	NUM
fsr-3199	78	4	(	(	PUNCT
fsr-3199	78	5	in	in	ADP
fsr-3199	78	6	2014	2014	NUM
fsr-3199	78	7	)	)	PUNCT
fsr-3199	78	8	per	per	ADP
fsr-3199	78	9	grantor	grantor	NOUN
fsr-3199	78	10	(	(	PUNCT
fsr-3199	78	11	sec	sec	PROPN
fsr-3199	78	12	.	.	PROPN
fsr-3199	78	13	2631	2631	NUM
fsr-3199	78	14	)	)	PUNCT
fsr-3199	78	15	.	.	PUNCT
fsr-3199	79	1	this	this	DET
fsr-3199	79	2	amount	amount	NOUN
fsr-3199	79	3	will	will	AUX
fsr-3199	79	4	be	be	AUX
fsr-3199	79	5	indexed	index	VERB
fsr-3199	79	6	for	for	ADP
fsr-3199	79	7	inflation	inflation	NOUN
fsr-3199	79	8	for	for	ADP
fsr-3199	79	9	decedents	decedent	NOUN
fsr-3199	79	10	dying	die	VERB
fsr-3199	79	11	and	and	CCONJ
fsr-3199	79	12	gifts	gift	NOUN
fsr-3199	79	13	made	make	VERB
fsr-3199	79	14	after	after	ADP
fsr-3199	79	15	2011	2011	NUM
fsr-3199	79	16	(	(	PUNCT
fsr-3199	79	17	code	code	PROPN
fsr-3199	79	18	sec	sec	PROPN
fsr-3199	79	19	.	.	PROPN
fsr-3199	79	20	2631(c	2631(c	NOUN
fsr-3199	79	21	)	)	PUNCT
fsr-3199	79	22	)	)	PUNCT
fsr-3199	79	23	.	.	PUNCT
fsr-3199	80	1	2.5	2.5	NUM
fsr-3199	80	2	.	.	PUNCT
fsr-3199	81	1	couples	couple	NOUN
fsr-3199	81	2	or	or	CCONJ
fsr-3199	81	3	individuals	individual	NOUN
fsr-3199	81	4	with	with	ADP
fsr-3199	81	5	$	$	SYM
fsr-3199	81	6	5,340,000	5,340,000	NUM
fsr-3199	81	7	or	or	CCONJ
fsr-3199	81	8	less	less	ADJ
fsr-3199	81	9	.	.	PUNCT
fsr-3199	82	1	because	because	SCONJ
fsr-3199	82	2	of	of	ADP
fsr-3199	82	3	the	the	DET
fsr-3199	82	4	structure	structure	NOUN
fsr-3199	82	5	of	of	ADP
fsr-3199	82	6	the	the	DET
fsr-3199	82	7	unified	unified	ADJ
fsr-3199	82	8	transfer	transfer	NOUN
fsr-3199	82	9	system	system	NOUN
fsr-3199	82	10	,	,	PUNCT
fsr-3199	82	11	couples	couple	NOUN
fsr-3199	82	12	with	with	ADP
fsr-3199	82	13	net	net	ADJ
fsr-3199	82	14	assets	asset	NOUN
fsr-3199	82	15	of	of	ADP
fsr-3199	82	16	$	$	SYM
fsr-3199	82	17	5,340,000	5,340,000	NUM
fsr-3199	82	18	or	or	CCONJ
fsr-3199	82	19	less	less	ADJ
fsr-3199	82	20	(	(	PUNCT
fsr-3199	82	21	smaller	small	ADJ
fsr-3199	82	22	applicable	applicable	ADJ
fsr-3199	82	23	unified	unified	ADJ
fsr-3199	82	24	credit	credit	NOUN
fsr-3199	82	25	for	for	ADP
fsr-3199	82	26	years	year	NOUN
fsr-3199	82	27	earlier	early	ADV
fsr-3199	82	28	than	than	ADP
fsr-3199	82	29	2014	2014	NUM
fsr-3199	82	30	)	)	PUNCT
fsr-3199	82	31	will	will	AUX
fsr-3199	82	32	pay	pay	VERB
fsr-3199	82	33	no	no	DET
fsr-3199	82	34	federal	federal	ADJ
fsr-3199	82	35	estate	estate	NOUN
fsr-3199	82	36	tax	tax	NOUN
fsr-3199	82	37	.	.	PUNCT
fsr-3199	83	1	the	the	DET
fsr-3199	83	2	only	only	ADJ
fsr-3199	83	3	transfer	transfer	NOUN
fsr-3199	83	4	tax	tax	NOUN
fsr-3199	83	5	planning	planning	NOUN
fsr-3199	83	6	that	that	PRON
fsr-3199	83	7	might	might	AUX
fsr-3199	83	8	need	need	VERB
fsr-3199	83	9	to	to	PART
fsr-3199	83	10	be	be	AUX
fsr-3199	83	11	done	do	VERB
fsr-3199	83	12	would	would	AUX
fsr-3199	83	13	relate	relate	VERB
fsr-3199	83	14	to	to	ADP
fsr-3199	83	15	state	state	NOUN
fsr-3199	83	16	estate	estate	NOUN
fsr-3199	83	17	or	or	CCONJ
fsr-3199	83	18	inheritance	inheritance	NOUN
fsr-3199	83	19	taxes	taxis	NOUN
fsr-3199	83	20	.	.	PUNCT
fsr-3199	84	1	the	the	DET
fsr-3199	84	2	primary	primary	ADJ
fsr-3199	84	3	assistance	assistance	NOUN
fsr-3199	84	4	that	that	PRON
fsr-3199	84	5	the	the	DET
fsr-3199	84	6	tax	tax	NOUN
fsr-3199	84	7	advisor	advisor	NOUN
fsr-3199	84	8	can	can	AUX
fsr-3199	84	9	provide	provide	VERB
fsr-3199	84	10	is	be	AUX
fsr-3199	84	11	a	a	DET
fsr-3199	84	12	strong	strong	ADJ
fsr-3199	84	13	recommendation	recommendation	NOUN
fsr-3199	84	14	that	that	SCONJ
fsr-3199	84	15	the	the	DET
fsr-3199	84	16	individual	individual	NOUN
fsr-3199	84	17	execute	execute	VERB
fsr-3199	84	18	a	a	DET
fsr-3199	84	19	will	will	NOUN
fsr-3199	84	20	,	,	PUNCT
fsr-3199	84	21	a	a	DET
fsr-3199	84	22	durable	durable	ADJ
fsr-3199	84	23	power	power	NOUN
fsr-3199	84	24	of	of	ADP
fsr-3199	84	25	attorney	attorney	NOUN
fsr-3199	84	26	and	and	CCONJ
fsr-3199	84	27	an	an	DET
fsr-3199	84	28	advance	advance	NOUN
fsr-3199	84	29	directive	directive	NOUN
fsr-3199	84	30	to	to	AUX
fsr-3199	84	31	physician	physician	NOUN
fsr-3199	84	32	.	.	PUNCT
fsr-3199	85	1	a	a	DET
fsr-3199	85	2	revocable	revocable	ADJ
fsr-3199	85	3	trust	trust	NOUN
fsr-3199	85	4	might	might	AUX
fsr-3199	85	5	also	also	ADV
fsr-3199	85	6	be	be	AUX
fsr-3199	85	7	considered	consider	VERB
fsr-3199	85	8	.	.	PUNCT
fsr-3199	86	1	even	even	ADV
fsr-3199	86	2	with	with	ADP
fsr-3199	86	3	small	small	ADJ
fsr-3199	86	4	estates	estate	NOUN
fsr-3199	86	5	,	,	PUNCT
fsr-3199	86	6	nontax	nontax	NOUN
fsr-3199	86	7	considerations	consideration	NOUN
fsr-3199	86	8	might	might	AUX
fsr-3199	86	9	warrant	warrant	VERB
fsr-3199	86	10	estate	estate	NOUN
fsr-3199	86	11	planning	planning	NOUN
fsr-3199	86	12	to	to	PART
fsr-3199	86	13	protect	protect	VERB
fsr-3199	86	14	the	the	DET
fsr-3199	86	15	surviving	surviving	NOUN
fsr-3199	86	16	spouse	spouse	NOUN
fsr-3199	86	17	and	and	CCONJ
fsr-3199	86	18	other	other	ADJ
fsr-3199	86	19	family	family	NOUN
fsr-3199	86	20	members	member	NOUN
fsr-3199	86	21	.	.	PUNCT
fsr-3199	87	1	there	there	PRON
fsr-3199	87	2	are	be	VERB
fsr-3199	87	3	some	some	DET
fsr-3199	87	4	situations	situation	NOUN
fsr-3199	87	5	where	where	SCONJ
fsr-3199	87	6	one	one	NUM
fsr-3199	87	7	or	or	CCONJ
fsr-3199	87	8	both	both	PRON
fsr-3199	87	9	of	of	ADP
fsr-3199	87	10	the	the	DET
fsr-3199	87	11	spouses	spouse	NOUN
fsr-3199	87	12	might	might	AUX
fsr-3199	87	13	not	not	PART
fsr-3199	87	14	want	want	VERB
fsr-3199	87	15	his	his	PRON
fsr-3199	87	16	or	or	CCONJ
fsr-3199	87	17	her	her	PRON
fsr-3199	87	18	assets	asset	NOUN
fsr-3199	87	19	to	to	PART
fsr-3199	87	20	pass	pass	VERB
fsr-3199	87	21	directly	directly	ADV
fsr-3199	87	22	to	to	ADP
fsr-3199	87	23	the	the	DET
fsr-3199	87	24	surviving	surviving	NOUN
fsr-3199	87	25	spouse	spouse	NOUN
fsr-3199	87	26	.	.	PUNCT
fsr-3199	88	1	one	one	NUM
fsr-3199	88	2	of	of	ADP
fsr-3199	88	3	the	the	DET
fsr-3199	88	4	spouses	spouse	NOUN
fsr-3199	88	5	might	might	AUX
fsr-3199	88	6	not	not	PART
fsr-3199	88	7	be	be	AUX
fsr-3199	88	8	capable	capable	ADJ
fsr-3199	88	9	of	of	ADP
fsr-3199	88	10	managing	manage	VERB
fsr-3199	88	11	the	the	DET
fsr-3199	88	12	couple	couple	NOUN
fsr-3199	88	13	’s	’s	PART
fsr-3199	88	14	assets	asset	NOUN
fsr-3199	88	15	.	.	PUNCT
fsr-3199	89	1	there	there	PRON
fsr-3199	89	2	could	could	AUX
fsr-3199	89	3	be	be	AUX
fsr-3199	89	4	concern	concern	NOUN
fsr-3199	89	5	that	that	SCONJ
fsr-3199	89	6	the	the	DET
fsr-3199	89	7	surviving	surviving	NOUN
fsr-3199	89	8	spouse	spouse	NOUN
fsr-3199	89	9	’s	’s	PART
fsr-3199	89	10	remarriage	remarriage	NOUN
fsr-3199	89	11	might	might	AUX
fsr-3199	89	12	result	result	VERB
fsr-3199	89	13	in	in	ADP
fsr-3199	89	14	the	the	DET
fsr-3199	89	15	original	original	ADJ
fsr-3199	89	16	couple	couple	NOUN
fsr-3199	89	17	’s	’s	PART
fsr-3199	89	18	assets	asset	NOUN
fsr-3199	89	19	coming	come	VERB
fsr-3199	89	20	under	under	ADP
fsr-3199	89	21	the	the	DET
fsr-3199	89	22	control	control	NOUN
fsr-3199	89	23	of	of	ADP
fsr-3199	89	24	the	the	DET
fsr-3199	89	25	new	new	ADJ
fsr-3199	89	26	spouse	spouse	NOUN
fsr-3199	89	27	,	,	PUNCT
fsr-3199	89	28	and	and	CCONJ
fsr-3199	89	29	consequently	consequently	ADV
fsr-3199	89	30	,	,	PUNCT
fsr-3199	89	31	not	not	PART
fsr-3199	89	32	being	be	AUX
fsr-3199	89	33	available	available	ADJ
fsr-3199	89	34	for	for	ADP
fsr-3199	89	35	the	the	DET
fsr-3199	89	36	offspring	offspring	NOUN
fsr-3199	89	37	of	of	ADP
fsr-3199	89	38	the	the	DET
fsr-3199	89	39	first	first	ADJ
fsr-3199	89	40	marriage	marriage	NOUN
fsr-3199	89	41	.	.	PUNCT
fsr-3199	90	1	in	in	ADP
fsr-3199	90	2	estate	estate	NOUN
fsr-3199	90	3	planning	planning	NOUN
fsr-3199	90	4	for	for	ADP
fsr-3199	90	5	a	a	DET
fsr-3199	90	6	second	second	ADJ
fsr-3199	90	7	marriage	marriage	NOUN
fsr-3199	90	8	,	,	PUNCT
fsr-3199	90	9	one	one	NUM
fsr-3199	90	10	or	or	CCONJ
fsr-3199	90	11	both	both	PRON
fsr-3199	90	12	of	of	ADP
fsr-3199	90	13	the	the	DET
fsr-3199	90	14	parties	party	NOUN
fsr-3199	90	15	might	might	AUX
fsr-3199	90	16	want	want	VERB
fsr-3199	90	17	to	to	PART
fsr-3199	90	18	provide	provide	VERB
fsr-3199	90	19	for	for	ADP
fsr-3199	90	20	the	the	DET
fsr-3199	90	21	surviving	surviving	NOUN
fsr-3199	90	22	spouse	spouse	NOUN
fsr-3199	90	23	during	during	ADP
fsr-3199	90	24	his	his	PRON
fsr-3199	90	25	or	or	CCONJ
fsr-3199	90	26	her	her	PRON
fsr-3199	90	27	lifetime	lifetime	NOUN
fsr-3199	90	28	,	,	PUNCT
fsr-3199	90	29	but	but	CCONJ
fsr-3199	90	30	want	want	VERB
fsr-3199	90	31	the	the	DET
fsr-3199	90	32	assets	asset	NOUN
fsr-3199	90	33	to	to	PART
fsr-3199	90	34	be	be	AUX
fsr-3199	90	35	available	available	ADJ
fsr-3199	90	36	for	for	ADP
fsr-3199	90	37	the	the	DET
fsr-3199	90	38	offspring	offspring	NOUN
fsr-3199	90	39	of	of	ADP
fsr-3199	90	40	an	an	DET
fsr-3199	90	41	earlier	early	ADJ
fsr-3199	90	42	marriage	marriage	NOUN
fsr-3199	90	43	upon	upon	SCONJ
fsr-3199	90	44	the	the	DET
fsr-3199	90	45	death	death	NOUN
fsr-3199	90	46	of	of	ADP
fsr-3199	90	47	the	the	DET
fsr-3199	90	48	surviving	surviving	NOUN
fsr-3199	90	49	spouse	spouse	NOUN
fsr-3199	90	50	.	.	PUNCT
fsr-3199	91	1	in	in	ADP
fsr-3199	91	2	these	these	DET
fsr-3199	91	3	cases	case	NOUN
fsr-3199	91	4	,	,	PUNCT
fsr-3199	91	5	creation	creation	NOUN
fsr-3199	91	6	of	of	ADP
fsr-3199	91	7	a	a	DET
fsr-3199	91	8	trust	trust	NOUN
fsr-3199	91	9	might	might	AUX
fsr-3199	91	10	be	be	AUX
fsr-3199	91	11	in	in	ADP
fsr-3199	91	12	order	order	NOUN
fsr-3199	91	13	.	.	PUNCT
fsr-3199	92	1	one	one	NUM
fsr-3199	92	2	option	option	NOUN
fsr-3199	92	3	would	would	AUX
fsr-3199	92	4	be	be	AUX
fsr-3199	92	5	the	the	DET
fsr-3199	92	6	creation	creation	NOUN
fsr-3199	92	7	of	of	ADP
fsr-3199	92	8	a	a	DET
fsr-3199	92	9	revocable	revocable	ADJ
fsr-3199	92	10	trust	trust	NOUN
fsr-3199	92	11	with	with	ADP
fsr-3199	92	12	a	a	DET
fsr-3199	92	13	provision	provision	NOUN
fsr-3199	92	14	that	that	PRON
fsr-3199	92	15	all	all	PRON
fsr-3199	92	16	or	or	CCONJ
fsr-3199	92	17	part	part	NOUN
fsr-3199	92	18	of	of	ADP
fsr-3199	92	19	the	the	DET
fsr-3199	92	20	trust	trust	NOUN
fsr-3199	92	21	becomes	become	VERB
fsr-3199	92	22	irrevocable	irrevocable	ADJ
fsr-3199	92	23	upon	upon	SCONJ
fsr-3199	92	24	the	the	DET
fsr-3199	92	25	death	death	NOUN
fsr-3199	92	26	of	of	ADP
fsr-3199	92	27	one	one	NUM
fsr-3199	92	28	of	of	ADP
fsr-3199	92	29	the	the	DET
fsr-3199	92	30	spouses	spouse	NOUN
fsr-3199	92	31	.	.	PUNCT
fsr-3199	93	1	another	another	DET
fsr-3199	93	2	option	option	NOUN
fsr-3199	93	3	would	would	AUX
fsr-3199	93	4	be	be	AUX
fsr-3199	93	5	a	a	DET
fsr-3199	93	6	testamentary	testamentary	ADJ
fsr-3199	93	7	trust	trust	NOUN
fsr-3199	93	8	created	create	VERB
fsr-3199	93	9	under	under	ADP
fsr-3199	93	10	the	the	DET
fsr-3199	93	11	will	will	NOUN
fsr-3199	93	12	of	of	ADP
fsr-3199	93	13	one	one	NUM
fsr-3199	93	14	or	or	CCONJ
fsr-3199	93	15	both	both	PRON
fsr-3199	93	16	of	of	ADP
fsr-3199	93	17	the	the	DET
fsr-3199	93	18	spouses	spouse	NOUN
fsr-3199	93	19	.	.	PUNCT
fsr-3199	94	1	in	in	ADP
fsr-3199	94	2	either	either	DET
fsr-3199	94	3	case	case	NOUN
fsr-3199	94	4	,	,	PUNCT
fsr-3199	94	5	the	the	DET
fsr-3199	94	6	trust	trust	NOUN
fsr-3199	94	7	could	could	AUX
fsr-3199	94	8	provide	provide	VERB
fsr-3199	94	9	for	for	ADP
fsr-3199	94	10	the	the	DET
fsr-3199	94	11	income	income	NOUN
fsr-3199	94	12	of	of	ADP
fsr-3199	94	13	the	the	DET
fsr-3199	94	14	assets	asset	NOUN
fsr-3199	94	15	and	and	CCONJ
fsr-3199	94	16	some	some	DET
fsr-3199	94	17	limited	limited	ADJ
fsr-3199	94	18	portion	portion	NOUN
fsr-3199	94	19	of	of	ADP
fsr-3199	94	20	the	the	DET
fsr-3199	94	21	assets	asset	NOUN
fsr-3199	94	22	to	to	PART
fsr-3199	94	23	be	be	AUX
fsr-3199	94	24	available	available	ADJ
fsr-3199	94	25	to	to	ADP
fsr-3199	94	26	the	the	DET
fsr-3199	94	27	surviving	surviving	NOUN
fsr-3199	94	28	spouse	spouse	NOUN
fsr-3199	94	29	during	during	ADP
fsr-3199	94	30	his	his	PRON
fsr-3199	94	31	or	or	CCONJ
fsr-3199	94	32	her	her	PRON
fsr-3199	94	33	lifetime	lifetime	NOUN
fsr-3199	94	34	,	,	PUNCT
fsr-3199	94	35	with	with	SCONJ
fsr-3199	94	36	the	the	DET
fsr-3199	94	37	remaining	remain	VERB
fsr-3199	94	38	assets	asset	NOUN
fsr-3199	94	39	to	to	PART
fsr-3199	94	40	be	be	AUX
fsr-3199	94	41	distributed	distribute	VERB
fsr-3199	94	42	to	to	ADP
fsr-3199	94	43	their	their	PRON
fsr-3199	94	44	beneficiaries	beneficiary	NOUN
fsr-3199	94	45	upon	upon	SCONJ
fsr-3199	94	46	that	that	DET
fsr-3199	94	47	spouse	spouse	NOUN
fsr-3199	94	48	’s	’s	PART
fsr-3199	94	49	death	death	NOUN
fsr-3199	94	50	.	.	PUNCT
fsr-3199	95	1	3	3	X
fsr-3199	95	2	.	.	X
fsr-3199	95	3	former	former	ADJ
fsr-3199	95	4	tax	tax	NOUN
fsr-3199	95	5	planning	planning	NOUN
fsr-3199	95	6	to	to	PART
fsr-3199	95	7	use	use	VERB
fsr-3199	95	8	the	the	DET
fsr-3199	95	9	unified	unified	ADJ
fsr-3199	95	10	credit	credit	NOUN
fsr-3199	95	11	of	of	ADP
fsr-3199	95	12	both	both	DET
fsr-3199	95	13	spouses	spouse	NOUN
fsr-3199	95	14	before	before	SCONJ
fsr-3199	95	15	the	the	DET
fsr-3199	95	16	act	act	NOUN
fsr-3199	95	17	discussed	discuss	VERB
fsr-3199	95	18	below	below	ADV
fsr-3199	95	19	,	,	PUNCT
fsr-3199	95	20	the	the	DET
fsr-3199	95	21	most	most	ADV
fsr-3199	95	22	basic	basic	ADJ
fsr-3199	95	23	estate	estate	NOUN
fsr-3199	95	24	planning	planning	NOUN
fsr-3199	95	25	technique	technique	NOUN
fsr-3199	95	26	was	be	AUX
fsr-3199	95	27	to	to	PART
fsr-3199	95	28	use	use	VERB
fsr-3199	95	29	both	both	DET
fsr-3199	95	30	spouses	spouse	NOUN
fsr-3199	95	31	’	'	PUNCT
fsr-3199	95	32	unified	unified	ADJ
fsr-3199	95	33	credit	credit	NOUN
fsr-3199	95	34	by	by	ADP
fsr-3199	95	35	using	use	VERB
fsr-3199	95	36	the	the	DET
fsr-3199	95	37	marital	marital	ADJ
fsr-3199	95	38	deduction	deduction	NOUN
fsr-3199	95	39	effectively	effectively	ADV
fsr-3199	95	40	.	.	PUNCT
fsr-3199	96	1	this	this	PRON
fsr-3199	96	2	was	be	AUX
fsr-3199	96	3	not	not	PART
fsr-3199	96	4	accomplished	accomplish	VERB
fsr-3199	96	5	if	if	SCONJ
fsr-3199	96	6	all	all	PRON
fsr-3199	96	7	of	of	ADP
fsr-3199	96	8	the	the	DET
fsr-3199	96	9	assets	asset	NOUN
fsr-3199	96	10	of	of	ADP
fsr-3199	96	11	the	the	DET
fsr-3199	96	12	first	first	ADJ
fsr-3199	96	13	spouse	spouse	NOUN
fsr-3199	96	14	to	to	PART
fsr-3199	96	15	die	die	VERB
fsr-3199	96	16	pass	pass	VERB
fsr-3199	96	17	freely	freely	ADV
fsr-3199	96	18	to	to	ADP
fsr-3199	96	19	the	the	DET
fsr-3199	96	20	surviving	surviving	NOUN
fsr-3199	96	21	spouse	spouse	NOUN
fsr-3199	96	22	.	.	PUNCT
fsr-3199	97	1	in	in	ADP
fsr-3199	97	2	this	this	DET
fsr-3199	97	3	case	case	NOUN
fsr-3199	97	4	,	,	PUNCT
fsr-3199	97	5	the	the	DET
fsr-3199	97	6	first	first	ADJ
fsr-3199	97	7	to	to	PART
fsr-3199	97	8	die	die	VERB
fsr-3199	97	9	has	have	VERB
fsr-3199	97	10	no	no	DET
fsr-3199	97	11	net	net	ADJ
fsr-3199	97	12	estate	estate	NOUN
fsr-3199	97	13	because	because	SCONJ
fsr-3199	97	14	of	of	ADP
fsr-3199	97	15	the	the	DET
fsr-3199	97	16	marital	marital	ADJ
fsr-3199	97	17	deduction	deduction	NOUN
fsr-3199	97	18	and	and	CCONJ
fsr-3199	97	19	no	no	DET
fsr-3199	97	20	need	need	NOUN
fsr-3199	97	21	for	for	ADP
fsr-3199	97	22	the	the	DET
fsr-3199	97	23	unified	unified	ADJ
fsr-3199	97	24	credit	credit	NOUN
fsr-3199	97	25	.	.	PUNCT
fsr-3199	98	1	however	however	ADV
fsr-3199	98	2	,	,	PUNCT
fsr-3199	98	3	unless	unless	SCONJ
fsr-3199	98	4	the	the	DET
fsr-3199	98	5	surviving	surviving	NOUN
fsr-3199	98	6	spouse	spouse	NOUN
fsr-3199	98	7	manages	manage	VERB
fsr-3199	98	8	to	to	PART
fsr-3199	98	9	spend	spend	VERB
fsr-3199	98	10	enough	enough	ADJ
fsr-3199	98	11	of	of	ADP
fsr-3199	98	12	the	the	DET
fsr-3199	98	13	combined	combine	VERB
fsr-3199	98	14	assets	asset	NOUN
fsr-3199	98	15	to	to	PART
fsr-3199	98	16	reduce	reduce	VERB
fsr-3199	98	17	his	his	PRON
fsr-3199	98	18	or	or	CCONJ
fsr-3199	98	19	her	her	PRON
fsr-3199	98	20	estate	estate	NOUN
fsr-3199	98	21	to	to	ADP
fsr-3199	98	22	less	less	ADJ
fsr-3199	98	23	than	than	ADP
fsr-3199	98	24	$	$	SYM
fsr-3199	98	25	5,340,000	5,340,000	NUM
fsr-3199	98	26	,	,	PUNCT
fsr-3199	98	27	this	this	DET
fsr-3199	98	28	second	second	ADJ
fsr-3199	98	29	spouse	spouse	NOUN
fsr-3199	98	30	’s	’s	PART
fsr-3199	98	31	unified	unified	ADJ
fsr-3199	98	32	credit	credit	NOUN
fsr-3199	98	33	will	will	AUX
fsr-3199	98	34	not	not	PART
fsr-3199	98	35	be	be	AUX
fsr-3199	98	36	enough	enough	ADJ
fsr-3199	98	37	to	to	PART
fsr-3199	98	38	shield	shield	VERB
fsr-3199	98	39	that	that	DET
fsr-3199	98	40	estate	estate	NOUN
fsr-3199	98	41	from	from	ADP
fsr-3199	98	42	estate	estate	NOUN
fsr-3199	98	43	taxes	taxis	NOUN
fsr-3199	98	44	.	.	PUNCT
fsr-3199	99	1	one	one	NUM
fsr-3199	99	2	approach	approach	NOUN
fsr-3199	99	3	was	be	AUX
fsr-3199	99	4	to	to	PART
fsr-3199	99	5	leave	leave	VERB
fsr-3199	99	6	all	all	PRON
fsr-3199	99	7	of	of	ADP
fsr-3199	99	8	the	the	DET
fsr-3199	99	9	assets	asset	NOUN
fsr-3199	99	10	except	except	SCONJ
fsr-3199	99	11	$	$	SYM
fsr-3199	99	12	5,340,000	5,340,000	NUM
fsr-3199	99	13	(	(	PUNCT
fsr-3199	99	14	or	or	CCONJ
fsr-3199	99	15	,	,	PUNCT
fsr-3199	99	16	if	if	SCONJ
fsr-3199	99	17	less	less	ADJ
fsr-3199	99	18	,	,	PUNCT
fsr-3199	99	19	enough	enough	ADJ
fsr-3199	99	20	assets	asset	NOUN
fsr-3199	99	21	to	to	PART
fsr-3199	99	22	reduce	reduce	VERB
fsr-3199	99	23	the	the	DET
fsr-3199	99	24	second	second	ADJ
fsr-3199	99	25	estate	estate	NOUN
fsr-3199	99	26	to	to	ADP
fsr-3199	99	27	$	$	SYM
fsr-3199	99	28	5,340,000	5,340,000	NUM
fsr-3199	99	29	)	)	PUNCT
fsr-3199	99	30	to	to	ADP
fsr-3199	99	31	the	the	DET
fsr-3199	99	32	surviving	surviving	NOUN
fsr-3199	99	33	spouse	spouse	NOUN
fsr-3199	99	34	.	.	PUNCT
fsr-3199	100	1	the	the	DET
fsr-3199	100	2	marital	marital	ADJ
fsr-3199	100	3	deduction	deduction	NOUN
fsr-3199	100	4	would	would	AUX
fsr-3199	100	5	reduce	reduce	VERB
fsr-3199	100	6	the	the	DET
fsr-3199	100	7	first	first	ADJ
fsr-3199	100	8	estate	estate	NOUN
fsr-3199	100	9	to	to	ADP
fsr-3199	100	10	$	$	SYM
fsr-3199	100	11	5,340,000	5,340,000	NUM
fsr-3199	100	12	and	and	CCONJ
fsr-3199	100	13	the	the	DET
fsr-3199	100	14	first	first	ADJ
fsr-3199	100	15	unified	unified	ADJ
fsr-3199	100	16	credit	credit	NOUN
fsr-3199	100	17	would	would	AUX
fsr-3199	100	18	offset	offset	VERB
fsr-3199	100	19	all	all	PRON
fsr-3199	100	20	of	of	ADP
fsr-3199	100	21	the	the	DET
fsr-3199	100	22	taxes	taxis	NOUN
fsr-3199	100	23	.	.	PUNCT
fsr-3199	101	1	the	the	DET
fsr-3199	101	2	second	second	ADJ
fsr-3199	101	3	unified	unified	ADJ
fsr-3199	101	4	credit	credit	NOUN
fsr-3199	101	5	could	could	AUX
fsr-3199	101	6	then	then	ADV
fsr-3199	101	7	offset	offset	VERB
fsr-3199	101	8	up	up	ADP
fsr-3199	101	9	to	to	PART
fsr-3199	101	10	$	$	SYM
fsr-3199	101	11	5,340,000	5,340,000	NUM
fsr-3199	101	12	of	of	ADP
fsr-3199	101	13	the	the	DET
fsr-3199	101	14	second	second	ADJ
fsr-3199	101	15	estate	estate	NOUN
fsr-3199	101	16	,	,	PUNCT
fsr-3199	101	17	with	with	ADP
fsr-3199	101	18	maximum	maximum	ADJ
fsr-3199	101	19	use	use	NOUN
fsr-3199	101	20	being	be	AUX
fsr-3199	101	21	made	make	VERB
fsr-3199	101	22	of	of	ADP
fsr-3199	101	23	both	both	CCONJ
fsr-3199	101	24	unified	unified	ADJ
fsr-3199	101	25	credits	credit	NOUN
fsr-3199	101	26	.	.	PUNCT
fsr-3199	102	1	except	except	SCONJ
fsr-3199	102	2	for	for	ADP
fsr-3199	102	3	very	very	ADV
fsr-3199	102	4	large	large	ADJ
fsr-3199	102	5	estates	estate	NOUN
fsr-3199	102	6	,	,	PUNCT
fsr-3199	102	7	a	a	DET
fsr-3199	102	8	direct	direct	ADJ
fsr-3199	102	9	transfer	transfer	NOUN
fsr-3199	102	10	of	of	ADP
fsr-3199	102	11	assets	asset	NOUN
fsr-3199	102	12	to	to	ADP
fsr-3199	102	13	someone	someone	PRON
fsr-3199	102	14	other	other	ADJ
fsr-3199	102	15	than	than	ADP
fsr-3199	102	16	the	the	DET
fsr-3199	102	17	surviving	survive	VERB
fsr-3199	102	18	243d	243d	PROPN
fsr-3199	102	19	.	.	PROPN
fsr-3199	102	20	de’armond	de’armond	PROPN
fsr-3199	102	21	et	et	PROPN
fsr-3199	102	22	al	al	PROPN
fsr-3199	102	23	.	.	PUNCT
fsr-3199	102	24	/	/	SYM
fsr-3199	102	25	financial	financial	ADJ
fsr-3199	102	26	services	service	NOUN
fsr-3199	102	27	review	review	VERB
fsr-3199	102	28	23	23	NUM
fsr-3199	102	29	(	(	PUNCT
fsr-3199	102	30	2014	2014	NUM
fsr-3199	102	31	)	)	PUNCT
fsr-3199	103	1	239–248	239–248	NUM
fsr-3199	103	2	spouse	spouse	NOUN
fsr-3199	103	3	might	might	AUX
fsr-3199	103	4	not	not	PART
fsr-3199	103	5	be	be	AUX
fsr-3199	103	6	acceptable	acceptable	ADJ
fsr-3199	103	7	because	because	SCONJ
fsr-3199	103	8	the	the	DET
fsr-3199	103	9	surviving	surviving	NOUN
fsr-3199	103	10	spouse	spouse	NOUN
fsr-3199	103	11	needs	need	VERB
fsr-3199	103	12	the	the	DET
fsr-3199	103	13	assets	asset	NOUN
fsr-3199	103	14	,	,	PUNCT
fsr-3199	103	15	or	or	CCONJ
fsr-3199	103	16	at	at	ADP
fsr-3199	103	17	least	least	ADJ
fsr-3199	103	18	the	the	DET
fsr-3199	103	19	income	income	NOUN
fsr-3199	103	20	from	from	ADP
fsr-3199	103	21	the	the	DET
fsr-3199	103	22	assets	asset	NOUN
fsr-3199	103	23	,	,	PUNCT
fsr-3199	103	24	for	for	ADP
fsr-3199	103	25	living	living	NOUN
fsr-3199	103	26	expenses	expense	NOUN
fsr-3199	103	27	.	.	PUNCT
fsr-3199	104	1	however	however	ADV
fsr-3199	104	2	,	,	PUNCT
fsr-3199	104	3	the	the	DET
fsr-3199	104	4	use	use	NOUN
fsr-3199	104	5	of	of	ADP
fsr-3199	104	6	a	a	DET
fsr-3199	104	7	trust	trust	NOUN
fsr-3199	104	8	with	with	ADP
fsr-3199	104	9	a	a	DET
fsr-3199	104	10	terminable	terminable	ADJ
fsr-3199	104	11	interest	interest	NOUN
fsr-3199	104	12	that	that	PRON
fsr-3199	104	13	does	do	AUX
fsr-3199	104	14	not	not	PART
fsr-3199	104	15	qualify	qualify	VERB
fsr-3199	104	16	as	as	ADP
fsr-3199	104	17	qualified	qualified	ADJ
fsr-3199	104	18	terminable	terminable	ADJ
fsr-3199	104	19	interest	interest	NOUN
fsr-3199	104	20	property	property	NOUN
fsr-3199	104	21	could	could	AUX
fsr-3199	104	22	yield	yield	VERB
fsr-3199	104	23	the	the	DET
fsr-3199	104	24	same	same	ADJ
fsr-3199	104	25	results	result	NOUN
fsr-3199	104	26	.	.	PUNCT
fsr-3199	105	1	an	an	DET
fsr-3199	105	2	effective	effective	ADJ
fsr-3199	105	3	,	,	PUNCT
fsr-3199	105	4	flexible	flexible	ADJ
fsr-3199	105	5	tool	tool	NOUN
fsr-3199	105	6	is	be	AUX
fsr-3199	105	7	a	a	DET
fsr-3199	105	8	qualified	qualified	ADJ
fsr-3199	105	9	terminable	terminable	ADJ
fsr-3199	105	10	interest	interest	NOUN
fsr-3199	105	11	property	property	NOUN
fsr-3199	105	12	trust	trust	NOUN
fsr-3199	105	13	giving	give	VERB
fsr-3199	105	14	the	the	DET
fsr-3199	105	15	executor	executor	NOUN
fsr-3199	105	16	the	the	DET
fsr-3199	105	17	right	right	NOUN
fsr-3199	105	18	to	to	PART
fsr-3199	105	19	make	make	VERB
fsr-3199	105	20	the	the	DET
fsr-3199	105	21	election	election	NOUN
fsr-3199	105	22	as	as	ADP
fsr-3199	105	23	to	to	ADP
fsr-3199	105	24	how	how	SCONJ
fsr-3199	105	25	much	much	ADJ
fsr-3199	105	26	of	of	ADP
fsr-3199	105	27	the	the	DET
fsr-3199	105	28	life	life	NOUN
fsr-3199	105	29	estate	estate	NOUN
fsr-3199	105	30	will	will	AUX
fsr-3199	105	31	be	be	AUX
fsr-3199	105	32	treated	treat	VERB
fsr-3199	105	33	as	as	ADP
fsr-3199	105	34	qualified	qualified	ADJ
fsr-3199	105	35	terminable	terminable	ADJ
fsr-3199	105	36	interest	interest	NOUN
fsr-3199	105	37	property	property	NOUN
fsr-3199	105	38	qualifying	qualify	VERB
fsr-3199	105	39	for	for	ADP
fsr-3199	105	40	the	the	DET
fsr-3199	105	41	marital	marital	ADJ
fsr-3199	105	42	deduction	deduction	NOUN
fsr-3199	105	43	.	.	PUNCT
fsr-3199	106	1	the	the	DET
fsr-3199	106	2	executor	executor	NOUN
fsr-3199	106	3	will	will	AUX
fsr-3199	106	4	choose	choose	VERB
fsr-3199	106	5	to	to	PART
fsr-3199	106	6	not	not	PART
fsr-3199	106	7	make	make	VERB
fsr-3199	106	8	the	the	DET
fsr-3199	106	9	election	election	NOUN
fsr-3199	106	10	for	for	ADP
fsr-3199	106	11	the	the	DET
fsr-3199	106	12	amount	amount	NOUN
fsr-3199	106	13	of	of	ADP
fsr-3199	106	14	the	the	DET
fsr-3199	106	15	property	property	NOUN
fsr-3199	106	16	equal	equal	ADJ
fsr-3199	106	17	to	to	ADP
fsr-3199	106	18	the	the	DET
fsr-3199	106	19	applicable	applicable	ADJ
fsr-3199	106	20	exemption	exemption	NOUN
fsr-3199	106	21	amount	amount	NOUN
fsr-3199	106	22	.	.	PUNCT
fsr-3199	107	1	a	a	DET
fsr-3199	107	2	proper	proper	ADJ
fsr-3199	107	3	election	election	NOUN
fsr-3199	107	4	will	will	AUX
fsr-3199	107	5	result	result	VERB
fsr-3199	107	6	in	in	ADP
fsr-3199	107	7	just	just	ADV
fsr-3199	107	8	enough	enough	ADJ
fsr-3199	107	9	property	property	NOUN
fsr-3199	107	10	being	be	AUX
fsr-3199	107	11	left	leave	VERB
fsr-3199	107	12	in	in	ADP
fsr-3199	107	13	the	the	DET
fsr-3199	107	14	taxable	taxable	ADJ
fsr-3199	107	15	estate	estate	NOUN
fsr-3199	107	16	to	to	PART
fsr-3199	107	17	use	use	VERB
fsr-3199	107	18	up	up	ADP
fsr-3199	107	19	the	the	DET
fsr-3199	107	20	decedent	decedent	NOUN
fsr-3199	107	21	’s	’s	PART
fsr-3199	107	22	applicable	applicable	ADJ
fsr-3199	107	23	unified	unified	ADJ
fsr-3199	107	24	credit	credit	NOUN
fsr-3199	107	25	.	.	PUNCT
fsr-3199	108	1	if	if	SCONJ
fsr-3199	108	2	a	a	DET
fsr-3199	108	3	couple	couple	NOUN
fsr-3199	108	4	owned	own	VERB
fsr-3199	108	5	all	all	PRON
fsr-3199	108	6	of	of	ADP
fsr-3199	108	7	its	its	PRON
fsr-3199	108	8	property	property	NOUN
fsr-3199	108	9	jointly	jointly	ADV
fsr-3199	108	10	,	,	PUNCT
fsr-3199	108	11	this	this	DET
fsr-3199	108	12	technique	technique	NOUN
fsr-3199	108	13	could	could	AUX
fsr-3199	108	14	not	not	PART
fsr-3199	108	15	be	be	AUX
fsr-3199	108	16	used	use	VERB
fsr-3199	108	17	successfully	successfully	ADV
fsr-3199	108	18	.	.	PUNCT
fsr-3199	109	1	jointly	jointly	ADV
fsr-3199	109	2	owned	own	VERB
fsr-3199	109	3	property	property	NOUN
fsr-3199	109	4	passes	pass	VERB
fsr-3199	109	5	automatically	automatically	ADV
fsr-3199	109	6	to	to	ADP
fsr-3199	109	7	the	the	DET
fsr-3199	109	8	surviving	survive	VERB
fsr-3199	109	9	owner	owner	NOUN
fsr-3199	109	10	.	.	PUNCT
fsr-3199	110	1	this	this	DET
fsr-3199	110	2	property	property	NOUN
fsr-3199	110	3	would	would	AUX
fsr-3199	110	4	qualify	qualify	VERB
fsr-3199	110	5	for	for	ADP
fsr-3199	110	6	the	the	DET
fsr-3199	110	7	marital	marital	ADJ
fsr-3199	110	8	deduction	deduction	NOUN
fsr-3199	110	9	,	,	PUNCT
fsr-3199	110	10	leaving	leave	VERB
fsr-3199	110	11	nothing	nothing	PRON
fsr-3199	110	12	in	in	ADP
fsr-3199	110	13	the	the	DET
fsr-3199	110	14	estate	estate	NOUN
fsr-3199	110	15	of	of	ADP
fsr-3199	110	16	the	the	DET
fsr-3199	110	17	first	first	ADJ
fsr-3199	110	18	spouse	spouse	NOUN
fsr-3199	110	19	to	to	PART
fsr-3199	110	20	die	die	VERB
fsr-3199	110	21	and	and	CCONJ
fsr-3199	110	22	everything	everything	PRON
fsr-3199	110	23	in	in	ADP
fsr-3199	110	24	the	the	DET
fsr-3199	110	25	estate	estate	NOUN
fsr-3199	110	26	of	of	ADP
fsr-3199	110	27	the	the	DET
fsr-3199	110	28	surviving	surviving	NOUN
fsr-3199	110	29	spouse	spouse	NOUN
fsr-3199	110	30	.	.	PUNCT
fsr-3199	111	1	marital	marital	ADJ
fsr-3199	111	2	deduction	deduction	NOUN
fsr-3199	111	3	planning	planning	NOUN
fsr-3199	111	4	could	could	AUX
fsr-3199	111	5	not	not	PART
fsr-3199	111	6	be	be	AUX
fsr-3199	111	7	achieved	achieve	VERB
fsr-3199	111	8	if	if	SCONJ
fsr-3199	111	9	one	one	NUM
fsr-3199	111	10	of	of	ADP
fsr-3199	111	11	the	the	DET
fsr-3199	111	12	spouses	spouse	NOUN
fsr-3199	111	13	owned	own	VERB
fsr-3199	111	14	none	none	NOUN
fsr-3199	111	15	or	or	CCONJ
fsr-3199	111	16	very	very	ADV
fsr-3199	111	17	little	little	ADJ
fsr-3199	111	18	of	of	ADP
fsr-3199	111	19	the	the	DET
fsr-3199	111	20	assets	asset	NOUN
fsr-3199	111	21	of	of	ADP
fsr-3199	111	22	the	the	DET
fsr-3199	111	23	couple	couple	NOUN
fsr-3199	111	24	and	and	CCONJ
fsr-3199	111	25	that	that	DET
fsr-3199	111	26	spouse	spouse	NOUN
fsr-3199	111	27	dies	die	VERB
fsr-3199	111	28	first	first	ADV
fsr-3199	111	29	.	.	PUNCT
fsr-3199	112	1	there	there	PRON
fsr-3199	112	2	was	be	VERB
fsr-3199	112	3	no	no	DET
fsr-3199	112	4	way	way	NOUN
fsr-3199	112	5	for	for	SCONJ
fsr-3199	112	6	that	that	DET
fsr-3199	112	7	spouse	spouse	NOUN
fsr-3199	112	8	to	to	PART
fsr-3199	112	9	retain	retain	VERB
fsr-3199	112	10	assets	asset	NOUN
fsr-3199	112	11	to	to	PART
fsr-3199	112	12	use	use	VERB
fsr-3199	112	13	up	up	ADP
fsr-3199	112	14	his	his	PRON
fsr-3199	112	15	or	or	CCONJ
fsr-3199	112	16	her	her	PRON
fsr-3199	112	17	unified	unified	ADJ
fsr-3199	112	18	credit	credit	NOUN
fsr-3199	112	19	.	.	PUNCT
fsr-3199	113	1	to	to	PART
fsr-3199	113	2	facilitate	facilitate	VERB
fsr-3199	113	3	this	this	DET
fsr-3199	113	4	planning	planning	NOUN
fsr-3199	113	5	technique	technique	NOUN
fsr-3199	113	6	,	,	PUNCT
fsr-3199	113	7	the	the	DET
fsr-3199	113	8	spouse	spouse	NOUN
fsr-3199	113	9	owning	own	VERB
fsr-3199	113	10	the	the	DET
fsr-3199	113	11	assets	asset	NOUN
fsr-3199	113	12	could	could	AUX
fsr-3199	113	13	make	make	VERB
fsr-3199	113	14	appropriate	appropriate	ADJ
fsr-3199	113	15	gifts	gift	NOUN
fsr-3199	113	16	to	to	ADP
fsr-3199	113	17	the	the	DET
fsr-3199	113	18	other	other	ADJ
fsr-3199	113	19	spouse	spouse	NOUN
fsr-3199	113	20	.	.	PUNCT
fsr-3199	114	1	the	the	DET
fsr-3199	114	2	unlimited	unlimited	ADJ
fsr-3199	114	3	marital	marital	ADJ
fsr-3199	114	4	deduction	deduction	NOUN
fsr-3199	114	5	would	would	AUX
fsr-3199	114	6	prevent	prevent	VERB
fsr-3199	114	7	any	any	DET
fsr-3199	114	8	taxable	taxable	ADJ
fsr-3199	114	9	gifts	gift	NOUN
fsr-3199	114	10	.	.	PUNCT
fsr-3199	115	1	trusts	trust	NOUN
fsr-3199	115	2	serve	serve	VERB
fsr-3199	115	3	estate	estate	NOUN
fsr-3199	115	4	planning	planning	NOUN
fsr-3199	115	5	purposes	purpose	NOUN
fsr-3199	115	6	other	other	ADJ
fsr-3199	115	7	than	than	ADP
fsr-3199	115	8	marital	marital	ADJ
fsr-3199	115	9	deduction	deduction	NOUN
fsr-3199	115	10	planning	planning	NOUN
fsr-3199	115	11	.	.	PUNCT
fsr-3199	116	1	a	a	DET
fsr-3199	116	2	trust	trust	NOUN
fsr-3199	116	3	with	with	ADP
fsr-3199	116	4	the	the	DET
fsr-3199	116	5	income	income	NOUN
fsr-3199	116	6	to	to	PART
fsr-3199	116	7	be	be	AUX
fsr-3199	116	8	paid	pay	VERB
fsr-3199	116	9	to	to	ADP
fsr-3199	116	10	the	the	DET
fsr-3199	116	11	surviving	surviving	NOUN
fsr-3199	116	12	spouse	spouse	NOUN
fsr-3199	116	13	and	and	CCONJ
fsr-3199	116	14	the	the	DET
fsr-3199	116	15	remaining	remain	VERB
fsr-3199	116	16	assets	asset	NOUN
fsr-3199	116	17	to	to	PART
fsr-3199	116	18	be	be	AUX
fsr-3199	116	19	paid	pay	VERB
fsr-3199	116	20	to	to	ADP
fsr-3199	116	21	the	the	DET
fsr-3199	116	22	couple	couple	NOUN
fsr-3199	116	23	’s	’s	PART
fsr-3199	116	24	children	child	NOUN
fsr-3199	116	25	or	or	CCONJ
fsr-3199	116	26	other	other	ADJ
fsr-3199	116	27	named	name	VERB
fsr-3199	116	28	beneficiaries	beneficiary	NOUN
fsr-3199	116	29	upon	upon	SCONJ
fsr-3199	116	30	the	the	DET
fsr-3199	116	31	second	second	ADJ
fsr-3199	116	32	death	death	NOUN
fsr-3199	116	33	can	can	AUX
fsr-3199	116	34	be	be	AUX
fsr-3199	116	35	used	use	VERB
fsr-3199	116	36	to	to	PART
fsr-3199	116	37	protect	protect	VERB
fsr-3199	116	38	the	the	DET
fsr-3199	116	39	assets	asset	NOUN
fsr-3199	116	40	for	for	ADP
fsr-3199	116	41	the	the	DET
fsr-3199	116	42	benefit	benefit	NOUN
fsr-3199	116	43	of	of	ADP
fsr-3199	116	44	both	both	CCONJ
fsr-3199	116	45	the	the	DET
fsr-3199	116	46	surviving	surviving	NOUN
fsr-3199	116	47	spouse	spouse	NOUN
fsr-3199	116	48	and	and	CCONJ
fsr-3199	116	49	the	the	DET
fsr-3199	116	50	beneficiaries	beneficiary	NOUN
fsr-3199	116	51	.	.	PUNCT
fsr-3199	117	1	putting	put	VERB
fsr-3199	117	2	the	the	DET
fsr-3199	117	3	assets	asset	NOUN
fsr-3199	117	4	in	in	ADP
fsr-3199	117	5	trust	trust	NOUN
fsr-3199	117	6	keeps	keep	VERB
fsr-3199	117	7	the	the	DET
fsr-3199	117	8	assets	asset	NOUN
fsr-3199	117	9	out	out	ADP
fsr-3199	117	10	of	of	ADP
fsr-3199	117	11	the	the	DET
fsr-3199	117	12	control	control	NOUN
fsr-3199	117	13	and	and	CCONJ
fsr-3199	117	14	out	out	ADP
fsr-3199	117	15	of	of	ADP
fsr-3199	117	16	the	the	DET
fsr-3199	117	17	estate	estate	NOUN
fsr-3199	117	18	of	of	ADP
fsr-3199	117	19	a	a	DET
fsr-3199	117	20	subsequent	subsequent	ADJ
fsr-3199	117	21	spouse	spouse	NOUN
fsr-3199	117	22	of	of	ADP
fsr-3199	117	23	the	the	DET
fsr-3199	117	24	decedent	decedent	NOUN
fsr-3199	117	25	’s	’s	PART
fsr-3199	117	26	surviving	surviving	NOUN
fsr-3199	117	27	spouse	spouse	NOUN
fsr-3199	117	28	.	.	PUNCT
fsr-3199	118	1	if	if	SCONJ
fsr-3199	118	2	the	the	DET
fsr-3199	118	3	trusts	trust	NOUN
fsr-3199	118	4	are	be	AUX
fsr-3199	118	5	set	set	VERB
fsr-3199	118	6	up	up	ADP
fsr-3199	118	7	so	so	SCONJ
fsr-3199	118	8	that	that	SCONJ
fsr-3199	118	9	they	they	PRON
fsr-3199	118	10	would	would	AUX
fsr-3199	118	11	qualify	qualify	VERB
fsr-3199	118	12	as	as	ADP
fsr-3199	118	13	qualified	qualified	ADJ
fsr-3199	118	14	terminable	terminable	ADJ
fsr-3199	118	15	interest	interest	NOUN
fsr-3199	118	16	property	property	NOUN
fsr-3199	118	17	if	if	SCONJ
fsr-3199	118	18	the	the	DET
fsr-3199	118	19	executor	executor	NOUN
fsr-3199	118	20	so	so	SCONJ
fsr-3199	118	21	elects	elect	NOUN
fsr-3199	118	22	,	,	PUNCT
fsr-3199	118	23	the	the	DET
fsr-3199	118	24	executor	executor	NOUN
fsr-3199	118	25	of	of	ADP
fsr-3199	118	26	the	the	DET
fsr-3199	118	27	estate	estate	NOUN
fsr-3199	118	28	can	can	AUX
fsr-3199	118	29	make	make	VERB
fsr-3199	118	30	the	the	DET
fsr-3199	118	31	proper	proper	ADJ
fsr-3199	118	32	election	election	NOUN
fsr-3199	118	33	to	to	PART
fsr-3199	118	34	result	result	VERB
fsr-3199	118	35	in	in	ADP
fsr-3199	118	36	a	a	DET
fsr-3199	118	37	marital	marital	ADJ
fsr-3199	118	38	deduction	deduction	NOUN
fsr-3199	118	39	that	that	PRON
fsr-3199	118	40	maximizes	maximize	VERB
fsr-3199	118	41	the	the	DET
fsr-3199	118	42	use	use	NOUN
fsr-3199	118	43	of	of	ADP
fsr-3199	118	44	the	the	DET
fsr-3199	118	45	couple	couple	NOUN
fsr-3199	118	46	’s	’s	PART
fsr-3199	118	47	applicable	applicable	ADJ
fsr-3199	118	48	unified	unified	ADJ
fsr-3199	118	49	credits	credit	NOUN
fsr-3199	118	50	.	.	PUNCT
fsr-3199	119	1	4	4	X
fsr-3199	119	2	.	.	X
fsr-3199	119	3	availability	availability	NOUN
fsr-3199	119	4	of	of	ADP
fsr-3199	119	5	new	new	ADJ
fsr-3199	119	6	portability	portability	NOUN
fsr-3199	119	7	elections	election	NOUN
fsr-3199	119	8	the	the	DET
fsr-3199	119	9	tax	tax	NOUN
fsr-3199	119	10	relief	relief	NOUN
fsr-3199	119	11	,	,	PUNCT
fsr-3199	119	12	unemployment	unemployment	NOUN
fsr-3199	119	13	insurance	insurance	NOUN
fsr-3199	119	14	reauthorization	reauthorization	NOUN
fsr-3199	119	15	,	,	PUNCT
fsr-3199	119	16	and	and	CCONJ
fsr-3199	119	17	job	job	NOUN
fsr-3199	119	18	creation	creation	NOUN
fsr-3199	119	19	act	act	NOUN
fsr-3199	119	20	of	of	ADP
fsr-3199	119	21	2010	2010	NUM
fsr-3199	119	22	(	(	PUNCT
fsr-3199	119	23	the	the	DET
fsr-3199	119	24	act	act	NOUN
fsr-3199	119	25	)	)	PUNCT
fsr-3199	119	26	contains	contain	VERB
fsr-3199	119	27	a	a	DET
fsr-3199	119	28	provision	provision	NOUN
fsr-3199	119	29	that	that	PRON
fsr-3199	119	30	will	will	AUX
fsr-3199	119	31	allow	allow	VERB
fsr-3199	119	32	the	the	DET
fsr-3199	119	33	unused	unused	ADJ
fsr-3199	119	34	portion	portion	NOUN
fsr-3199	119	35	of	of	ADP
fsr-3199	119	36	a	a	DET
fsr-3199	119	37	decedent	decedent	NOUN
fsr-3199	119	38	’s	’s	PART
fsr-3199	119	39	exclusion	exclusion	NOUN
fsr-3199	119	40	(	(	PUNCT
fsr-3199	119	41	taxable	taxable	ADJ
fsr-3199	119	42	estate	estate	NOUN
fsr-3199	119	43	protected	protect	VERB
fsr-3199	119	44	by	by	ADP
fsr-3199	119	45	the	the	DET
fsr-3199	119	46	unified	unified	ADJ
fsr-3199	119	47	credit	credit	NOUN
fsr-3199	119	48	)	)	PUNCT
fsr-3199	119	49	to	to	PART
fsr-3199	119	50	be	be	AUX
fsr-3199	119	51	used	use	VERB
fsr-3199	119	52	upon	upon	SCONJ
fsr-3199	119	53	the	the	DET
fsr-3199	119	54	subsequent	subsequent	ADJ
fsr-3199	119	55	death	death	NOUN
fsr-3199	119	56	of	of	ADP
fsr-3199	119	57	the	the	DET
fsr-3199	119	58	surviving	surviving	NOUN
fsr-3199	119	59	spouse	spouse	NOUN
fsr-3199	119	60	.	.	PUNCT
fsr-3199	120	1	the	the	DET
fsr-3199	120	2	american	american	ADJ
fsr-3199	120	3	taxpayer	taxpayer	PROPN
fsr-3199	120	4	relief	relief	PROPN
fsr-3199	120	5	act	act	NOUN
fsr-3199	120	6	of	of	ADP
fsr-3199	120	7	2012	2012	NUM
fsr-3199	120	8	extended	extend	VERB
fsr-3199	120	9	the	the	DET
fsr-3199	120	10	portability	portability	NOUN
fsr-3199	120	11	election	election	NOUN
fsr-3199	120	12	indefinitely	indefinitely	ADV
fsr-3199	120	13	.	.	PUNCT
fsr-3199	121	1	the	the	DET
fsr-3199	121	2	act	act	NOUN
fsr-3199	121	3	fixed	fix	VERB
fsr-3199	121	4	the	the	DET
fsr-3199	121	5	amount	amount	NOUN
fsr-3199	121	6	of	of	ADP
fsr-3199	121	7	taxable	taxable	ADJ
fsr-3199	121	8	estate	estate	NOUN
fsr-3199	121	9	protected	protect	VERB
fsr-3199	121	10	by	by	ADP
fsr-3199	121	11	the	the	DET
fsr-3199	121	12	exclusion	exclusion	NOUN
fsr-3199	121	13	—	—	PUNCT
fsr-3199	121	14	the	the	DET
fsr-3199	121	15	basic	basic	ADJ
fsr-3199	121	16	exclusion	exclusion	NOUN
fsr-3199	121	17	amount	amount	NOUN
fsr-3199	121	18	—	—	PUNCT
fsr-3199	121	19	at	at	ADP
fsr-3199	121	20	$	$	SYM
fsr-3199	121	21	5,000,000	5,000,000	NUM
fsr-3199	121	22	through	through	ADP
fsr-3199	121	23	december	december	PROPN
fsr-3199	121	24	31	31	NUM
fsr-3199	121	25	,	,	PUNCT
fsr-3199	121	26	2011	2011	NUM
fsr-3199	121	27	.	.	PUNCT
fsr-3199	122	1	this	this	DET
fsr-3199	122	2	amount	amount	NOUN
fsr-3199	122	3	has	have	AUX
fsr-3199	122	4	been	be	AUX
fsr-3199	122	5	indexed	index	VERB
fsr-3199	122	6	annually	annually	ADV
fsr-3199	122	7	for	for	ADP
fsr-3199	122	8	decedents	decedent	NOUN
fsr-3199	122	9	dying	die	VERB
fsr-3199	122	10	after	after	ADP
fsr-3199	122	11	2011	2011	NUM
fsr-3199	122	12	—	—	PUNCT
fsr-3199	122	13	resulting	result	VERB
fsr-3199	122	14	in	in	ADP
fsr-3199	122	15	$	$	SYM
fsr-3199	122	16	5,120,000	5,120,000	NUM
fsr-3199	122	17	for	for	ADP
fsr-3199	122	18	2012	2012	NUM
fsr-3199	122	19	,	,	PUNCT
fsr-3199	122	20	$	$	SYM
fsr-3199	122	21	5,250,000	5,250,000	NUM
fsr-3199	122	22	in	in	ADP
fsr-3199	122	23	2013	2013	NUM
fsr-3199	122	24	and	and	CCONJ
fsr-3199	122	25	$	$	SYM
fsr-3199	122	26	5,340,000	5,340,000	NUM
fsr-3199	122	27	in	in	ADP
fsr-3199	122	28	2014	2014	NUM
fsr-3199	122	29	.	.	PUNCT
fsr-3199	123	1	under	under	ADP
fsr-3199	123	2	irc	irc	PROPN
fsr-3199	123	3	sec	sec	PROPN
fsr-3199	123	4	.	.	PROPN
fsr-3199	123	5	2010(c)(2	2010(c)(2	NUM
fsr-3199	123	6	)	)	PUNCT
fsr-3199	123	7	the	the	DET
fsr-3199	123	8	applicable	applicable	ADJ
fsr-3199	123	9	exclusion	exclusion	NOUN
fsr-3199	123	10	amount	amount	NOUN
fsr-3199	123	11	is	be	AUX
fsr-3199	123	12	the	the	DET
fsr-3199	123	13	sum	sum	NOUN
fsr-3199	123	14	of	of	ADP
fsr-3199	123	15	y	y	PROPN
fsr-3199	123	16	the	the	DET
fsr-3199	123	17	basic	basic	ADJ
fsr-3199	123	18	exclusion	exclusion	NOUN
fsr-3199	123	19	amount	amount	NOUN
fsr-3199	123	20	and	and	CCONJ
fsr-3199	123	21	,	,	PUNCT
fsr-3199	124	1	244	244	NUM
fsr-3199	124	2	d.	d.	PROPN
fsr-3199	124	3	de’armond	de’armond	PROPN
fsr-3199	124	4	et	et	PROPN
fsr-3199	124	5	al	al	PROPN
fsr-3199	124	6	.	.	PUNCT
fsr-3199	124	7	/	/	SYM
fsr-3199	124	8	financial	financial	ADJ
fsr-3199	124	9	services	service	NOUN
fsr-3199	124	10	review	review	VERB
fsr-3199	124	11	23	23	NUM
fsr-3199	124	12	(	(	PUNCT
fsr-3199	124	13	2014	2014	NUM
fsr-3199	124	14	)	)	PUNCT
fsr-3199	125	1	239–248	239–248	NUM
fsr-3199	125	2	y	y	NOUN
fsr-3199	125	3	if	if	SCONJ
fsr-3199	125	4	a	a	DET
fsr-3199	125	5	proper	proper	ADJ
fsr-3199	125	6	election	election	NOUN
fsr-3199	125	7	has	have	AUX
fsr-3199	125	8	been	be	AUX
fsr-3199	125	9	made	make	VERB
fsr-3199	125	10	for	for	ADP
fsr-3199	125	11	a	a	DET
fsr-3199	125	12	surviving	surviving	NOUN
fsr-3199	125	13	spouse	spouse	NOUN
fsr-3199	125	14	,	,	PUNCT
fsr-3199	125	15	the	the	DET
fsr-3199	125	16	deceased	deceased	PROPN
fsr-3199	125	17	spouse	spouse	NOUN
fsr-3199	125	18	’s	’s	PART
fsr-3199	125	19	unused	unused	ADJ
fsr-3199	125	20	exclusion	exclusion	NOUN
fsr-3199	125	21	amount	amount	NOUN
fsr-3199	125	22	.	.	PUNCT
fsr-3199	126	1	under	under	ADP
fsr-3199	126	2	irc	irc	PROPN
fsr-3199	126	3	sec	sec	PROPN
fsr-3199	126	4	.	.	PROPN
fsr-3199	126	5	2010(c)(4	2010(c)(4	NUM
fsr-3199	126	6	)	)	PUNCT
fsr-3199	126	7	the	the	DET
fsr-3199	126	8	deceased	deceased	PROPN
fsr-3199	126	9	spouse	spouse	NOUN
fsr-3199	126	10	’s	’s	PART
fsr-3199	126	11	unused	unused	ADJ
fsr-3199	126	12	exclusion	exclusion	NOUN
fsr-3199	126	13	amount	amount	NOUN
fsr-3199	126	14	is	be	AUX
fsr-3199	126	15	the	the	DET
fsr-3199	126	16	lesser	less	ADJ
fsr-3199	126	17	of	of	ADP
fsr-3199	126	18	:	:	PUNCT
fsr-3199	126	19	y	y	PROPN
fsr-3199	126	20	the	the	DET
fsr-3199	126	21	basic	basic	ADJ
fsr-3199	126	22	exclusion	exclusion	NOUN
fsr-3199	126	23	amount	amount	NOUN
fsr-3199	126	24	or	or	CCONJ
fsr-3199	126	25	y	y	PRON
fsr-3199	126	26	the	the	DET
fsr-3199	126	27	excess	excess	NOUN
fsr-3199	126	28	of	of	ADP
fsr-3199	126	29	!	!	PUNCT
fsr-3199	127	1	the	the	DET
fsr-3199	127	2	basic	basic	ADJ
fsr-3199	127	3	exclusions	exclusion	NOUN
fsr-3199	127	4	amount	amount	NOUN
fsr-3199	127	5	of	of	ADP
fsr-3199	127	6	the	the	DET
fsr-3199	127	7	last	last	ADJ
fsr-3199	127	8	deceased	deceased	ADJ
fsr-3199	127	9	spouse	spouse	NOUN
fsr-3199	127	10	of	of	ADP
fsr-3199	127	11	the	the	DET
fsr-3199	127	12	surviving	surviving	NOUN
fsr-3199	127	13	spouse	spouse	NOUN
fsr-3199	127	14	over	over	ADP
fsr-3199	127	15	,	,	PUNCT
fsr-3199	127	16	!	!	PUNCT
fsr-3199	128	1	the	the	DET
fsr-3199	128	2	tentative	tentative	ADJ
fsr-3199	128	3	tax	tax	NOUN
fsr-3199	128	4	computed	compute	VERB
fsr-3199	128	5	on	on	ADP
fsr-3199	128	6	the	the	DET
fsr-3199	128	7	estate	estate	NOUN
fsr-3199	128	8	of	of	ADP
fsr-3199	128	9	that	that	DET
fsr-3199	128	10	deceased	deceased	ADJ
fsr-3199	128	11	spouse	spouse	NOUN
fsr-3199	128	12	.	.	PUNCT
fsr-3199	129	1	the	the	DET
fsr-3199	129	2	act	act	NOUN
fsr-3199	129	3	goes	go	VERB
fsr-3199	129	4	on	on	ADP
fsr-3199	129	5	to	to	PART
fsr-3199	129	6	require	require	VERB
fsr-3199	129	7	that	that	SCONJ
fsr-3199	129	8	the	the	DET
fsr-3199	129	9	executor	executor	NOUN
fsr-3199	129	10	of	of	ADP
fsr-3199	129	11	the	the	DET
fsr-3199	129	12	estate	estate	NOUN
fsr-3199	129	13	of	of	ADP
fsr-3199	129	14	the	the	DET
fsr-3199	129	15	deceased	deceased	ADJ
fsr-3199	129	16	must	must	AUX
fsr-3199	129	17	file	file	VERB
fsr-3199	129	18	an	an	DET
fsr-3199	129	19	estate	estate	NOUN
fsr-3199	129	20	tax	tax	NOUN
fsr-3199	129	21	return	return	NOUN
fsr-3199	129	22	computing	compute	VERB
fsr-3199	129	23	the	the	DET
fsr-3199	129	24	tax	tax	NOUN
fsr-3199	129	25	and	and	CCONJ
fsr-3199	129	26	making	make	VERB
fsr-3199	129	27	an	an	DET
fsr-3199	129	28	election	election	NOUN
fsr-3199	129	29	to	to	PART
fsr-3199	129	30	make	make	VERB
fsr-3199	129	31	the	the	DET
fsr-3199	129	32	unused	unused	ADJ
fsr-3199	129	33	exclusion	exclusion	NOUN
fsr-3199	129	34	available	available	ADJ
fsr-3199	129	35	to	to	ADP
fsr-3199	129	36	the	the	DET
fsr-3199	129	37	surviving	surviving	NOUN
fsr-3199	129	38	spouse	spouse	NOUN
fsr-3199	129	39	’s	’s	PART
fsr-3199	129	40	estate	estate	NOUN
fsr-3199	129	41	or	or	CCONJ
fsr-3199	129	42	the	the	DET
fsr-3199	129	43	deceased	deceased	ADJ
fsr-3199	129	44	spouse	spouse	NOUN
fsr-3199	129	45	unused	unused	ADJ
fsr-3199	129	46	exclusion	exclusion	NOUN
fsr-3199	129	47	can	can	AUX
fsr-3199	129	48	not	not	PART
fsr-3199	129	49	be	be	AUX
fsr-3199	129	50	taken	take	VERB
fsr-3199	129	51	into	into	ADP
fsr-3199	129	52	account	account	NOUN
fsr-3199	129	53	.	.	PUNCT
fsr-3199	130	1	the	the	DET
fsr-3199	130	2	act	act	NOUN
fsr-3199	130	3	also	also	ADV
fsr-3199	130	4	allows	allow	VERB
fsr-3199	130	5	that	that	SCONJ
fsr-3199	130	6	the	the	DET
fsr-3199	130	7	returns	return	NOUN
fsr-3199	130	8	for	for	ADP
fsr-3199	130	9	which	which	PRON
fsr-3199	130	10	a	a	DET
fsr-3199	130	11	portability	portability	NOUN
fsr-3199	130	12	election	election	NOUN
fsr-3199	130	13	has	have	AUX
fsr-3199	130	14	been	be	AUX
fsr-3199	130	15	made	make	VERB
fsr-3199	130	16	can	can	AUX
fsr-3199	130	17	be	be	AUX
fsr-3199	130	18	examined	examine	VERB
fsr-3199	130	19	after	after	SCONJ
fsr-3199	130	20	the	the	DET
fsr-3199	130	21	statute	statute	NOUN
fsr-3199	130	22	of	of	ADP
fsr-3199	130	23	limitations	limitation	NOUN
fsr-3199	130	24	has	have	AUX
fsr-3199	130	25	expired	expire	VERB
fsr-3199	130	26	.	.	PUNCT
fsr-3199	131	1	the	the	DET
fsr-3199	131	2	deceased	deceased	ADJ
fsr-3199	131	3	spousal	spousal	NOUN
fsr-3199	131	4	unused	unused	ADJ
fsr-3199	131	5	exclusion	exclusion	NOUN
fsr-3199	131	6	can	can	AUX
fsr-3199	131	7	be	be	AUX
fsr-3199	131	8	reduced	reduce	VERB
fsr-3199	131	9	or	or	CCONJ
fsr-3199	131	10	eliminated	eliminate	VERB
fsr-3199	131	11	with	with	ADP
fsr-3199	131	12	this	this	DET
fsr-3199	131	13	examination	examination	NOUN
fsr-3199	131	14	.	.	PUNCT
fsr-3199	132	1	however	however	ADV
fsr-3199	132	2	,	,	PUNCT
fsr-3199	132	3	no	no	DET
fsr-3199	132	4	additional	additional	ADJ
fsr-3199	132	5	taxes	taxis	NOUN
fsr-3199	132	6	can	can	AUX
fsr-3199	132	7	be	be	AUX
fsr-3199	132	8	assessed	assess	VERB
fsr-3199	132	9	on	on	ADP
fsr-3199	132	10	the	the	DET
fsr-3199	132	11	original	original	ADJ
fsr-3199	132	12	return	return	NOUN
fsr-3199	132	13	after	after	SCONJ
fsr-3199	132	14	the	the	DET
fsr-3199	132	15	statute	statute	NOUN
fsr-3199	132	16	has	have	AUX
fsr-3199	132	17	expired	expire	VERB
fsr-3199	132	18	.	.	PUNCT
fsr-3199	133	1	4.1	4.1	NUM
fsr-3199	133	2	.	.	PUNCT
fsr-3199	134	1	if	if	SCONJ
fsr-3199	134	2	surviving	surviving	NOUN
fsr-3199	134	3	spouse	spouse	NOUN
fsr-3199	134	4	is	be	AUX
fsr-3199	134	5	not	not	PART
fsr-3199	134	6	expected	expect	VERB
fsr-3199	134	7	to	to	PART
fsr-3199	134	8	remarry	remarry	VERB
fsr-3199	134	9	the	the	DET
fsr-3199	134	10	portability	portability	NOUN
fsr-3199	134	11	election	election	NOUN
fsr-3199	134	12	is	be	AUX
fsr-3199	134	13	fairly	fairly	ADV
fsr-3199	134	14	simple	simple	ADJ
fsr-3199	134	15	for	for	ADP
fsr-3199	134	16	situations	situation	NOUN
fsr-3199	134	17	where	where	SCONJ
fsr-3199	134	18	it	it	PRON
fsr-3199	134	19	appears	appear	VERB
fsr-3199	134	20	the	the	DET
fsr-3199	134	21	surviving	surviving	NOUN
fsr-3199	134	22	spouse	spouse	NOUN
fsr-3199	134	23	will	will	AUX
fsr-3199	134	24	not	not	PART
fsr-3199	134	25	remarry	remarry	VERB
fsr-3199	134	26	.	.	PUNCT
fsr-3199	135	1	if	if	SCONJ
fsr-3199	135	2	all	all	PRON
fsr-3199	135	3	of	of	ADP
fsr-3199	135	4	the	the	DET
fsr-3199	135	5	decedent	decedent	NOUN
fsr-3199	135	6	’s	’s	PART
fsr-3199	135	7	assets	asset	NOUN
fsr-3199	135	8	pass	pass	VERB
fsr-3199	135	9	to	to	ADP
fsr-3199	135	10	the	the	DET
fsr-3199	135	11	surviving	surviving	NOUN
fsr-3199	135	12	spouse	spouse	NOUN
fsr-3199	135	13	,	,	PUNCT
fsr-3199	135	14	the	the	DET
fsr-3199	135	15	marital	marital	ADJ
fsr-3199	135	16	deduction	deduction	NOUN
fsr-3199	135	17	will	will	AUX
fsr-3199	135	18	reduce	reduce	VERB
fsr-3199	135	19	the	the	DET
fsr-3199	135	20	taxable	taxable	ADJ
fsr-3199	135	21	estate	estate	NOUN
fsr-3199	135	22	to	to	ADP
fsr-3199	135	23	zero	zero	NUM
fsr-3199	135	24	and	and	CCONJ
fsr-3199	135	25	no	no	DET
fsr-3199	135	26	exclusion	exclusion	NOUN
fsr-3199	135	27	will	will	AUX
fsr-3199	135	28	be	be	AUX
fsr-3199	135	29	needed	need	VERB
fsr-3199	135	30	to	to	PART
fsr-3199	135	31	reduce	reduce	VERB
fsr-3199	135	32	the	the	DET
fsr-3199	135	33	taxes	taxis	NOUN
fsr-3199	135	34	due	due	ADJ
fsr-3199	135	35	.	.	PUNCT
fsr-3199	136	1	bequests	bequest	NOUN
fsr-3199	136	2	to	to	ADP
fsr-3199	136	3	children	child	NOUN
fsr-3199	136	4	or	or	CCONJ
fsr-3199	136	5	other	other	ADJ
fsr-3199	136	6	parties	party	NOUN
fsr-3199	136	7	will	will	AUX
fsr-3199	136	8	reduce	reduce	VERB
fsr-3199	136	9	the	the	DET
fsr-3199	136	10	marital	marital	ADJ
fsr-3199	136	11	deduction	deduction	NOUN
fsr-3199	136	12	and	and	CCONJ
fsr-3199	136	13	increase	increase	VERB
fsr-3199	136	14	the	the	DET
fsr-3199	136	15	taxable	taxable	ADJ
fsr-3199	136	16	estate	estate	NOUN
fsr-3199	136	17	—	—	PUNCT
fsr-3199	136	18	using	use	VERB
fsr-3199	136	19	some	some	PRON
fsr-3199	136	20	or	or	CCONJ
fsr-3199	136	21	all	all	PRON
fsr-3199	136	22	of	of	ADP
fsr-3199	136	23	the	the	DET
fsr-3199	136	24	exclusion	exclusion	NOUN
fsr-3199	136	25	.	.	PUNCT
fsr-3199	137	1	if	if	SCONJ
fsr-3199	137	2	any	any	PRON
fsr-3199	137	3	of	of	ADP
fsr-3199	137	4	the	the	DET
fsr-3199	137	5	exclusion	exclusion	NOUN
fsr-3199	137	6	is	be	AUX
fsr-3199	137	7	not	not	PART
fsr-3199	137	8	used	use	VERB
fsr-3199	137	9	,	,	PUNCT
fsr-3199	137	10	the	the	DET
fsr-3199	137	11	executor	executor	NOUN
fsr-3199	137	12	should	should	AUX
fsr-3199	137	13	make	make	VERB
fsr-3199	137	14	the	the	DET
fsr-3199	137	15	election	election	NOUN
fsr-3199	137	16	on	on	ADP
fsr-3199	137	17	the	the	DET
fsr-3199	137	18	706	706	NUM
fsr-3199	137	19	when	when	SCONJ
fsr-3199	137	20	it	it	PRON
fsr-3199	137	21	is	be	AUX
fsr-3199	137	22	filed	file	VERB
fsr-3199	137	23	.	.	PUNCT
fsr-3199	138	1	4.2	4.2	NUM
fsr-3199	138	2	.	.	PUNCT
fsr-3199	138	3	example	example	NOUN
fsr-3199	138	4	mr	mr	PROPN
fsr-3199	138	5	.	.	PROPN
fsr-3199	138	6	and	and	CCONJ
fsr-3199	138	7	mrs	mrs	PROPN
fsr-3199	138	8	.	.	PROPN
fsr-3199	138	9	smith	smith	PROPN
fsr-3199	138	10	have	have	VERB
fsr-3199	138	11	net	net	ADJ
fsr-3199	138	12	assets	asset	NOUN
fsr-3199	138	13	of	of	ADP
fsr-3199	138	14	$	$	SYM
fsr-3199	138	15	7,500,000	7,500,000	NUM
fsr-3199	138	16	,	,	PUNCT
fsr-3199	138	17	owned	own	VERB
fsr-3199	138	18	equally	equally	ADV
fsr-3199	138	19	by	by	ADP
fsr-3199	138	20	each	each	DET
fsr-3199	138	21	spouse	spouse	NOUN
fsr-3199	138	22	.	.	PUNCT
fsr-3199	139	1	mr	mr	PROPN
fsr-3199	139	2	.	.	PROPN
fsr-3199	139	3	smith	smith	PROPN
fsr-3199	139	4	dies	die	VERB
fsr-3199	139	5	in	in	ADP
fsr-3199	139	6	2014	2014	NUM
fsr-3199	139	7	,	,	PUNCT
fsr-3199	139	8	leaving	leave	VERB
fsr-3199	139	9	all	all	PRON
fsr-3199	139	10	of	of	ADP
fsr-3199	139	11	his	his	PRON
fsr-3199	139	12	assets	asset	NOUN
fsr-3199	139	13	directly	directly	ADV
fsr-3199	139	14	to	to	ADP
fsr-3199	139	15	mrs	mrs	PROPN
fsr-3199	139	16	.	.	PROPN
fsr-3199	139	17	smith	smith	PROPN
fsr-3199	139	18	.	.	PUNCT
fsr-3199	140	1	mr	mr	PROPN
fsr-3199	140	2	.	.	PROPN
fsr-3199	140	3	smith	smith	PROPN
fsr-3199	140	4	’s	’s	PART
fsr-3199	140	5	estate	estate	NOUN
fsr-3199	140	6	will	will	AUX
fsr-3199	140	7	have	have	VERB
fsr-3199	140	8	no	no	DET
fsr-3199	140	9	net	net	ADJ
fsr-3199	140	10	estate	estate	NOUN
fsr-3199	140	11	because	because	SCONJ
fsr-3199	140	12	of	of	ADP
fsr-3199	140	13	the	the	DET
fsr-3199	140	14	marital	marital	ADJ
fsr-3199	140	15	deduction	deduction	NOUN
fsr-3199	140	16	.	.	PUNCT
fsr-3199	141	1	the	the	DET
fsr-3199	141	2	executor	executor	NOUN
fsr-3199	141	3	of	of	ADP
fsr-3199	141	4	mr	mr	PROPN
fsr-3199	141	5	.	.	PROPN
fsr-3199	141	6	smith	smith	PROPN
fsr-3199	141	7	’s	’s	PART
fsr-3199	141	8	estate	estate	NOUN
fsr-3199	141	9	should	should	AUX
fsr-3199	141	10	make	make	VERB
fsr-3199	141	11	the	the	DET
fsr-3199	141	12	election	election	NOUN
fsr-3199	141	13	to	to	PART
fsr-3199	141	14	make	make	VERB
fsr-3199	141	15	the	the	DET
fsr-3199	141	16	unused	unused	ADJ
fsr-3199	141	17	exclusion	exclusion	NOUN
fsr-3199	141	18	available	available	ADJ
fsr-3199	141	19	to	to	ADP
fsr-3199	141	20	mrs	mrs	PROPN
fsr-3199	141	21	.	.	PROPN
fsr-3199	141	22	smith	smith	PROPN
fsr-3199	141	23	’s	’s	PART
fsr-3199	141	24	estate	estate	NOUN
fsr-3199	141	25	.	.	PUNCT
fsr-3199	142	1	if	if	SCONJ
fsr-3199	142	2	mrs	mrs	PROPN
fsr-3199	142	3	.	.	PROPN
fsr-3199	142	4	smith	smith	PROPN
fsr-3199	142	5	still	still	ADV
fsr-3199	142	6	has	have	VERB
fsr-3199	142	7	$	$	SYM
fsr-3199	142	8	7,500,000	7,500,000	NUM
fsr-3199	142	9	at	at	ADP
fsr-3199	142	10	death	death	NOUN
fsr-3199	142	11	,	,	PUNCT
fsr-3199	142	12	her	her	PRON
fsr-3199	142	13	estate	estate	NOUN
fsr-3199	142	14	will	will	AUX
fsr-3199	142	15	use	use	VERB
fsr-3199	142	16	the	the	DET
fsr-3199	142	17	combined	combine	VERB
fsr-3199	142	18	exclusions	exclusion	NOUN
fsr-3199	142	19	from	from	ADP
fsr-3199	142	20	both	both	DET
fsr-3199	142	21	estates	estate	NOUN
fsr-3199	142	22	to	to	PART
fsr-3199	142	23	offset	offset	VERB
fsr-3199	142	24	of	of	ADP
fsr-3199	142	25	the	the	DET
fsr-3199	142	26	tentative	tentative	ADJ
fsr-3199	142	27	tax	tax	NOUN
fsr-3199	142	28	on	on	ADP
fsr-3199	142	29	her	her	PRON
fsr-3199	142	30	estate	estate	NOUN
fsr-3199	142	31	.	.	PUNCT
fsr-3199	143	1	4.3	4.3	NUM
fsr-3199	143	2	.	.	PUNCT
fsr-3199	143	3	surviving	survive	VERB
fsr-3199	143	4	spouse	spouse	NOUN
fsr-3199	143	5	is	be	AUX
fsr-3199	143	6	expected	expect	VERB
fsr-3199	143	7	to	to	PART
fsr-3199	143	8	remarry	remarry	VERB
fsr-3199	143	9	in	in	ADP
fsr-3199	143	10	the	the	DET
fsr-3199	143	11	past	past	NOUN
fsr-3199	143	12	,	,	PUNCT
fsr-3199	143	13	in	in	ADP
fsr-3199	143	14	marriages	marriage	NOUN
fsr-3199	143	15	where	where	SCONJ
fsr-3199	143	16	the	the	DET
fsr-3199	143	17	spouse	spouse	NOUN
fsr-3199	143	18	died	die	VERB
fsr-3199	143	19	first	first	ADV
fsr-3199	143	20	,	,	PUNCT
fsr-3199	143	21	employment	employment	NOUN
fsr-3199	143	22	history	history	NOUN
fsr-3199	143	23	of	of	ADP
fsr-3199	143	24	the	the	DET
fsr-3199	143	25	couple	couple	NOUN
fsr-3199	143	26	,	,	PUNCT
fsr-3199	143	27	property	property	NOUN
fsr-3199	143	28	laws	law	NOUN
fsr-3199	143	29	and	and	CCONJ
fsr-3199	143	30	estate	estate	NOUN
fsr-3199	143	31	planning	planning	NOUN
fsr-3199	143	32	often	often	ADV
fsr-3199	143	33	resulted	result	VERB
fsr-3199	143	34	in	in	ADP
fsr-3199	143	35	the	the	DET
fsr-3199	143	36	spouse	spouse	NOUN
fsr-3199	143	37	owning	own	VERB
fsr-3199	143	38	more	more	ADJ
fsr-3199	143	39	assets	asset	NOUN
fsr-3199	143	40	than	than	ADP
fsr-3199	143	41	the	the	DET
fsr-3199	143	42	spouse	spouse	NOUN
fsr-3199	143	43	.	.	PUNCT
fsr-3199	144	1	consequently	consequently	ADV
fsr-3199	144	2	,	,	PUNCT
fsr-3199	144	3	if	if	SCONJ
fsr-3199	144	4	the	the	DET
fsr-3199	144	5	spouse	spouse	NOUN
fsr-3199	144	6	died	died	AUX
fsr-3199	144	7	first	first	ADV
fsr-3199	144	8	owning	own	VERB
fsr-3199	144	9	assets	asset	NOUN
fsr-3199	144	10	equaling	equal	VERB
fsr-3199	144	11	less	less	ADJ
fsr-3199	144	12	than	than	ADP
fsr-3199	144	13	the	the	DET
fsr-3199	144	14	exclusion	exclusion	NOUN
fsr-3199	144	15	amount	amount	NOUN
fsr-3199	144	16	less	less	ADJ
fsr-3199	144	17	than	than	SCONJ
fsr-3199	144	18	the	the	DET
fsr-3199	144	19	total	total	ADJ
fsr-3199	144	20	exclusion	exclusion	NOUN
fsr-3199	144	21	was	be	AUX
fsr-3199	144	22	used	use	VERB
fsr-3199	144	23	.	.	PUNCT
fsr-3199	145	1	although	although	SCONJ
fsr-3199	145	2	times	time	NOUN
fsr-3199	145	3	have	have	AUX
fsr-3199	145	4	changed	change	VERB
fsr-3199	145	5	and	and	CCONJ
fsr-3199	145	6	it	it	PRON
fsr-3199	145	7	is	be	AUX
fsr-3199	145	8	possible	possible	ADJ
fsr-3199	145	9	that	that	SCONJ
fsr-3199	145	10	more	more	ADJ
fsr-3199	145	11	women	woman	NOUN
fsr-3199	145	12	have	have	AUX
fsr-3199	145	13	accumulated	accumulate	VERB
fsr-3199	145	14	more	more	ADJ
fsr-3199	145	15	assets	asset	NOUN
fsr-3199	145	16	individually	individually	ADV
fsr-3199	145	17	,	,	PUNCT
fsr-3199	145	18	this	this	DET
fsr-3199	145	19	situation	situation	NOUN
fsr-3199	145	20	may	may	AUX
fsr-3199	145	21	still	still	ADV
fsr-3199	145	22	be	be	AUX
fsr-3199	145	23	true	true	ADJ
fsr-3199	145	24	for	for	ADP
fsr-3199	145	25	many	many	ADJ
fsr-3199	145	26	couples	couple	NOUN
fsr-3199	145	27	.	.	PUNCT
fsr-3199	146	1	245d	245d	NOUN
fsr-3199	146	2	.	.	PUNCT
fsr-3199	147	1	de’armond	de’armond	ADP
fsr-3199	147	2	et	et	PROPN
fsr-3199	147	3	al	al	PROPN
fsr-3199	147	4	.	.	PUNCT
fsr-3199	147	5	/	/	SYM
fsr-3199	147	6	financial	financial	ADJ
fsr-3199	147	7	services	service	NOUN
fsr-3199	147	8	review	review	VERB
fsr-3199	147	9	23	23	NUM
fsr-3199	147	10	(	(	PUNCT
fsr-3199	147	11	2014	2014	NUM
fsr-3199	147	12	)	)	PUNCT
fsr-3199	148	1	239–248	239–248	NUM
fsr-3199	148	2	there	there	PRON
fsr-3199	148	3	are	be	VERB
fsr-3199	148	4	unique	unique	ADJ
fsr-3199	148	5	problems	problem	NOUN
fsr-3199	148	6	if	if	SCONJ
fsr-3199	148	7	the	the	DET
fsr-3199	148	8	surviving	surviving	NOUN
fsr-3199	148	9	spouse	spouse	NOUN
fsr-3199	148	10	remarries	remarry	VERB
fsr-3199	148	11	.	.	PUNCT
fsr-3199	149	1	if	if	SCONJ
fsr-3199	149	2	the	the	DET
fsr-3199	149	3	executor	executor	NOUN
fsr-3199	149	4	of	of	ADP
fsr-3199	149	5	the	the	DET
fsr-3199	149	6	decedent	decedent	NOUN
fsr-3199	149	7	’s	’s	PART
fsr-3199	149	8	estate	estate	NOUN
fsr-3199	149	9	makes	make	VERB
fsr-3199	149	10	the	the	DET
fsr-3199	149	11	election	election	NOUN
fsr-3199	149	12	to	to	PART
fsr-3199	149	13	make	make	VERB
fsr-3199	149	14	the	the	DET
fsr-3199	149	15	unused	unused	ADJ
fsr-3199	149	16	exclusion	exclusion	NOUN
fsr-3199	149	17	available	available	ADJ
fsr-3199	149	18	to	to	ADP
fsr-3199	149	19	the	the	DET
fsr-3199	149	20	surviving	surviving	NOUN
fsr-3199	149	21	spouse	spouse	NOUN
fsr-3199	149	22	’s	’s	PART
fsr-3199	149	23	estate	estate	NOUN
fsr-3199	149	24	and	and	CCONJ
fsr-3199	149	25	(	(	PUNCT
fsr-3199	149	26	s)he	s)he	PROPN
fsr-3199	149	27	remarries	remarrie	NOUN
fsr-3199	149	28	,	,	PUNCT
fsr-3199	149	29	his	his	PRON
fsr-3199	149	30	or	or	CCONJ
fsr-3199	149	31	her	her	PRON
fsr-3199	149	32	estate	estate	NOUN
fsr-3199	149	33	will	will	AUX
fsr-3199	149	34	only	only	ADV
fsr-3199	149	35	be	be	AUX
fsr-3199	149	36	able	able	ADJ
fsr-3199	149	37	to	to	PART
fsr-3199	149	38	use	use	VERB
fsr-3199	149	39	the	the	DET
fsr-3199	149	40	first	first	ADJ
fsr-3199	149	41	spouse	spouse	NOUN
fsr-3199	149	42	’s	’s	PART
fsr-3199	149	43	additional	additional	ADJ
fsr-3199	149	44	exclusion	exclusion	NOUN
fsr-3199	149	45	if	if	SCONJ
fsr-3199	149	46	(	(	PUNCT
fsr-3199	149	47	s)he	s)he	PROPN
fsr-3199	149	48	dies	die	VERB
fsr-3199	149	49	before	before	ADP
fsr-3199	149	50	the	the	DET
fsr-3199	149	51	death	death	NOUN
fsr-3199	149	52	of	of	ADP
fsr-3199	149	53	the	the	DET
fsr-3199	149	54	new	new	ADJ
fsr-3199	149	55	spouse	spouse	NOUN
fsr-3199	149	56	.	.	PUNCT
fsr-3199	150	1	there	there	PRON
fsr-3199	150	2	may	may	AUX
fsr-3199	150	3	also	also	ADV
fsr-3199	150	4	be	be	AUX
fsr-3199	150	5	family	family	NOUN
fsr-3199	150	6	members	member	NOUN
fsr-3199	150	7	concerned	concern	VERB
fsr-3199	150	8	that	that	SCONJ
fsr-3199	150	9	the	the	DET
fsr-3199	150	10	new	new	ADJ
fsr-3199	150	11	spouse	spouse	NOUN
fsr-3199	150	12	may	may	AUX
fsr-3199	150	13	acquire	acquire	VERB
fsr-3199	150	14	family	family	NOUN
fsr-3199	150	15	assets	asset	NOUN
fsr-3199	150	16	upon	upon	SCONJ
fsr-3199	150	17	the	the	DET
fsr-3199	150	18	surviving	surviving	NOUN
fsr-3199	150	19	spouse	spouse	NOUN
fsr-3199	150	20	’s	’s	PART
fsr-3199	150	21	death	death	NOUN
fsr-3199	150	22	.	.	PUNCT
fsr-3199	151	1	the	the	DET
fsr-3199	151	2	solution	solution	NOUN
fsr-3199	151	3	is	be	AUX
fsr-3199	151	4	for	for	SCONJ
fsr-3199	151	5	the	the	DET
fsr-3199	151	6	surviving	surviving	NOUN
fsr-3199	151	7	spouse	spouse	NOUN
fsr-3199	151	8	to	to	PART
fsr-3199	151	9	make	make	VERB
fsr-3199	151	10	gifts	gift	NOUN
fsr-3199	151	11	to	to	ADP
fsr-3199	151	12	the	the	DET
fsr-3199	151	13	children	child	NOUN
fsr-3199	151	14	of	of	ADP
fsr-3199	151	15	the	the	DET
fsr-3199	151	16	first	first	ADJ
fsr-3199	151	17	marriage	marriage	NOUN
fsr-3199	151	18	sufficient	sufficient	ADJ
fsr-3199	151	19	to	to	PART
fsr-3199	151	20	use	use	VERB
fsr-3199	151	21	up	up	ADP
fsr-3199	151	22	the	the	DET
fsr-3199	151	23	unused	unused	ADJ
fsr-3199	151	24	exclusion	exclusion	NOUN
fsr-3199	151	25	of	of	ADP
fsr-3199	151	26	the	the	DET
fsr-3199	151	27	first	first	ADJ
fsr-3199	151	28	decedent	decedent	PROPN
fsr-3199	151	29	’s	’s	PART
fsr-3199	151	30	estate	estate	NOUN
fsr-3199	151	31	.	.	PUNCT
fsr-3199	152	1	the	the	DET
fsr-3199	152	2	gifts	gift	NOUN
fsr-3199	152	3	must	must	AUX
fsr-3199	152	4	be	be	AUX
fsr-3199	152	5	completed	complete	VERB
fsr-3199	152	6	before	before	ADP
fsr-3199	152	7	the	the	DET
fsr-3199	152	8	death	death	NOUN
fsr-3199	152	9	of	of	ADP
fsr-3199	152	10	the	the	DET
fsr-3199	152	11	new	new	ADJ
fsr-3199	152	12	spouse	spouse	NOUN
fsr-3199	152	13	.	.	PUNCT
fsr-3199	153	1	4.4	4.4	NUM
fsr-3199	153	2	.	.	PUNCT
fsr-3199	153	3	example	example	NOUN
fsr-3199	153	4	mr	mr	PROPN
fsr-3199	153	5	.	.	PROPN
fsr-3199	153	6	and	and	CCONJ
fsr-3199	153	7	mrs	mrs	PROPN
fsr-3199	153	8	.	.	PROPN
fsr-3199	153	9	smith	smith	PROPN
fsr-3199	153	10	have	have	VERB
fsr-3199	153	11	net	net	ADJ
fsr-3199	153	12	assets	asset	NOUN
fsr-3199	153	13	of	of	ADP
fsr-3199	153	14	$	$	SYM
fsr-3199	153	15	7,500,000	7,500,000	NUM
fsr-3199	153	16	,	,	PUNCT
fsr-3199	153	17	owned	own	VERB
fsr-3199	153	18	equally	equally	ADV
fsr-3199	153	19	by	by	ADP
fsr-3199	153	20	each	each	DET
fsr-3199	153	21	spouse	spouse	NOUN
fsr-3199	153	22	.	.	PUNCT
fsr-3199	154	1	mr	mr	PROPN
fsr-3199	154	2	.	.	PROPN
fsr-3199	154	3	smith	smith	PROPN
fsr-3199	154	4	dies	die	VERB
fsr-3199	154	5	in	in	ADP
fsr-3199	154	6	2014	2014	NUM
fsr-3199	154	7	,	,	PUNCT
fsr-3199	154	8	leaving	leave	VERB
fsr-3199	154	9	all	all	PRON
fsr-3199	154	10	of	of	ADP
fsr-3199	154	11	his	his	PRON
fsr-3199	154	12	assets	asset	NOUN
fsr-3199	154	13	directly	directly	ADV
fsr-3199	154	14	to	to	ADP
fsr-3199	154	15	mrs	mrs	PROPN
fsr-3199	154	16	.	.	PROPN
fsr-3199	154	17	smith	smith	PROPN
fsr-3199	154	18	.	.	PUNCT
fsr-3199	155	1	mr	mr	PROPN
fsr-3199	155	2	.	.	PROPN
fsr-3199	155	3	smith	smith	PROPN
fsr-3199	155	4	’s	’s	PART
fsr-3199	155	5	estate	estate	NOUN
fsr-3199	155	6	will	will	AUX
fsr-3199	155	7	have	have	VERB
fsr-3199	155	8	no	no	DET
fsr-3199	155	9	net	net	ADJ
fsr-3199	155	10	estate	estate	NOUN
fsr-3199	155	11	because	because	SCONJ
fsr-3199	155	12	of	of	ADP
fsr-3199	155	13	the	the	DET
fsr-3199	155	14	marital	marital	ADJ
fsr-3199	155	15	deduction	deduction	NOUN
fsr-3199	155	16	.	.	PUNCT
fsr-3199	156	1	the	the	DET
fsr-3199	156	2	executor	executor	NOUN
fsr-3199	156	3	of	of	ADP
fsr-3199	156	4	mr	mr	PROPN
fsr-3199	156	5	.	.	PROPN
fsr-3199	156	6	smith	smith	PROPN
fsr-3199	156	7	’s	’s	PART
fsr-3199	156	8	estate	estate	NOUN
fsr-3199	156	9	should	should	AUX
fsr-3199	156	10	make	make	VERB
fsr-3199	156	11	the	the	DET
fsr-3199	156	12	election	election	NOUN
fsr-3199	156	13	to	to	PART
fsr-3199	156	14	make	make	VERB
fsr-3199	156	15	the	the	DET
fsr-3199	156	16	unused	unused	ADJ
fsr-3199	156	17	exclusion	exclusion	NOUN
fsr-3199	156	18	available	available	ADJ
fsr-3199	156	19	to	to	ADP
fsr-3199	156	20	mrs	mrs	PROPN
fsr-3199	156	21	.	.	PROPN
fsr-3199	156	22	smith	smith	PROPN
fsr-3199	156	23	’s	’s	PART
fsr-3199	156	24	estate	estate	NOUN
fsr-3199	156	25	.	.	PUNCT
fsr-3199	157	1	if	if	SCONJ
fsr-3199	157	2	mrs	mrs	PROPN
fsr-3199	157	3	.	.	PROPN
fsr-3199	157	4	smith	smith	PROPN
fsr-3199	157	5	remarries	remarry	VERB
fsr-3199	157	6	,	,	PUNCT
fsr-3199	157	7	she	she	PRON
fsr-3199	157	8	should	should	AUX
fsr-3199	157	9	make	make	VERB
fsr-3199	157	10	consider	consider	VERB
fsr-3199	157	11	making	make	VERB
fsr-3199	157	12	gifts	gift	NOUN
fsr-3199	157	13	equal	equal	ADJ
fsr-3199	157	14	to	to	ADP
fsr-3199	157	15	mr	mr	PROPN
fsr-3199	157	16	.	.	PROPN
fsr-3199	157	17	smith	smith	PROPN
fsr-3199	157	18	’s	’s	PART
fsr-3199	157	19	unused	unused	ADJ
fsr-3199	157	20	exemption	exemption	NOUN
fsr-3199	157	21	.	.	PUNCT
fsr-3199	158	1	if	if	SCONJ
fsr-3199	158	2	mr	mr	PROPN
fsr-3199	158	3	.	.	PROPN
fsr-3199	158	4	smith	smith	PROPN
fsr-3199	158	5	died	die	VERB
fsr-3199	158	6	in	in	ADP
fsr-3199	158	7	2014	2014	NUM
fsr-3199	158	8	,	,	PUNCT
fsr-3199	158	9	the	the	DET
fsr-3199	158	10	unused	unused	ADJ
fsr-3199	158	11	exemption	exemption	NOUN
fsr-3199	158	12	would	would	AUX
fsr-3199	158	13	be	be	AUX
fsr-3199	158	14	$	$	SYM
fsr-3199	158	15	5,340,000	5,340,000	NUM
fsr-3199	158	16	and	and	CCONJ
fsr-3199	158	17	gifts	gift	NOUN
fsr-3199	158	18	of	of	ADP
fsr-3199	158	19	that	that	DET
fsr-3199	158	20	amount	amount	NOUN
fsr-3199	158	21	would	would	AUX
fsr-3199	158	22	leave	leave	VERB
fsr-3199	158	23	her	she	PRON
fsr-3199	158	24	with	with	ADP
fsr-3199	158	25	assets	asset	NOUN
fsr-3199	158	26	of	of	ADP
fsr-3199	158	27	only	only	ADV
fsr-3199	158	28	$	$	SYM
fsr-3199	158	29	2,160,000	2,160,000	NUM
fsr-3199	158	30	.	.	PUNCT
fsr-3199	159	1	the	the	DET
fsr-3199	159	2	desire	desire	NOUN
fsr-3199	159	3	to	to	PART
fsr-3199	159	4	use	use	VERB
fsr-3199	159	5	tax	tax	NOUN
fsr-3199	159	6	benefits	benefit	NOUN
fsr-3199	159	7	should	should	AUX
fsr-3199	159	8	not	not	PART
fsr-3199	159	9	overshadow	overshadow	VERB
fsr-3199	159	10	good	good	ADJ
fsr-3199	159	11	financial	financial	ADJ
fsr-3199	159	12	planning	planning	NOUN
fsr-3199	159	13	.	.	PUNCT
fsr-3199	160	1	she	she	PRON
fsr-3199	160	2	should	should	AUX
fsr-3199	160	3	not	not	PART
fsr-3199	160	4	make	make	VERB
fsr-3199	160	5	gifts	gift	NOUN
fsr-3199	160	6	to	to	ADP
fsr-3199	160	7	the	the	DET
fsr-3199	160	8	point	point	NOUN
fsr-3199	160	9	that	that	SCONJ
fsr-3199	160	10	that	that	SCONJ
fsr-3199	160	11	she	she	PRON
fsr-3199	160	12	excessively	excessively	ADV
fsr-3199	160	13	depletes	deplete	VERB
fsr-3199	160	14	her	her	PRON
fsr-3199	160	15	assets	asset	NOUN
fsr-3199	160	16	.	.	PUNCT
fsr-3199	161	1	4.5	4.5	NUM
fsr-3199	161	2	.	.	PUNCT
fsr-3199	162	1	should	should	AUX
fsr-3199	162	2	a	a	DET
fsr-3199	162	3	protective	protective	ADJ
fsr-3199	162	4	election	election	NOUN
fsr-3199	162	5	be	be	AUX
fsr-3199	162	6	made	make	VERB
fsr-3199	162	7	?	?	PUNCT
fsr-3199	163	1	in	in	ADP
fsr-3199	163	2	a	a	DET
fsr-3199	163	3	situation	situation	NOUN
fsr-3199	163	4	where	where	SCONJ
fsr-3199	163	5	the	the	DET
fsr-3199	163	6	combined	combined	ADJ
fsr-3199	163	7	net	net	ADJ
fsr-3199	163	8	assets	asset	NOUN
fsr-3199	163	9	of	of	ADP
fsr-3199	163	10	a	a	DET
fsr-3199	163	11	couple	couple	NOUN
fsr-3199	163	12	are	be	AUX
fsr-3199	163	13	less	less	ADJ
fsr-3199	163	14	than	than	ADP
fsr-3199	163	15	$	$	SYM
fsr-3199	163	16	5,340,000	5,340,000	NUM
fsr-3199	163	17	,	,	PUNCT
fsr-3199	163	18	the	the	DET
fsr-3199	163	19	question	question	NOUN
fsr-3199	163	20	arises	arise	VERB
fsr-3199	163	21	as	as	ADP
fsr-3199	163	22	to	to	ADP
fsr-3199	163	23	the	the	DET
fsr-3199	163	24	advisability	advisability	NOUN
fsr-3199	163	25	of	of	ADP
fsr-3199	163	26	making	make	VERB
fsr-3199	163	27	the	the	DET
fsr-3199	163	28	election	election	NOUN
fsr-3199	163	29	upon	upon	SCONJ
fsr-3199	163	30	the	the	DET
fsr-3199	163	31	death	death	NOUN
fsr-3199	163	32	of	of	ADP
fsr-3199	163	33	one	one	NUM
fsr-3199	163	34	of	of	ADP
fsr-3199	163	35	the	the	DET
fsr-3199	163	36	individuals	individual	NOUN
fsr-3199	163	37	.	.	PUNCT
fsr-3199	164	1	it	it	PRON
fsr-3199	164	2	is	be	AUX
fsr-3199	164	3	expensive	expensive	ADJ
fsr-3199	164	4	to	to	PART
fsr-3199	164	5	file	file	VERB
fsr-3199	164	6	a	a	DET
fsr-3199	164	7	706	706	NUM
fsr-3199	164	8	–	–	PUNCT
fsr-3199	164	9	estate	estate	NOUN
fsr-3199	164	10	tax	tax	NOUN
fsr-3199	164	11	return	return	NOUN
fsr-3199	164	12	.	.	PUNCT
fsr-3199	165	1	however	however	ADV
fsr-3199	165	2	,	,	PUNCT
fsr-3199	165	3	it	it	PRON
fsr-3199	165	4	will	will	AUX
fsr-3199	165	5	be	be	AUX
fsr-3199	165	6	expensive	expensive	ADJ
fsr-3199	165	7	if	if	SCONJ
fsr-3199	165	8	the	the	DET
fsr-3199	165	9	surviving	surviving	NOUN
fsr-3199	165	10	spouse	spouse	NOUN
fsr-3199	165	11	’s	’s	PART
fsr-3199	165	12	assets	asset	NOUN
fsr-3199	165	13	increase	increase	NOUN
fsr-3199	165	14	(	(	PUNCT
fsr-3199	165	15	somebody	somebody	PRON
fsr-3199	165	16	wins	win	VERB
fsr-3199	165	17	the	the	DET
fsr-3199	165	18	lottery	lottery	NOUN
fsr-3199	165	19	every	every	DET
fsr-3199	165	20	time	time	NOUN
fsr-3199	165	21	)	)	PUNCT
fsr-3199	165	22	and	and	CCONJ
fsr-3199	165	23	the	the	DET
fsr-3199	165	24	second	second	ADJ
fsr-3199	165	25	spouse	spouse	NOUN
fsr-3199	165	26	ends	end	VERB
fsr-3199	165	27	up	up	ADP
fsr-3199	165	28	with	with	ADP
fsr-3199	165	29	a	a	DET
fsr-3199	165	30	net	net	ADJ
fsr-3199	165	31	estate	estate	NOUN
fsr-3199	165	32	greater	great	ADJ
fsr-3199	165	33	than	than	ADP
fsr-3199	165	34	$	$	SYM
fsr-3199	165	35	5,340,000	5,340,000	NUM
fsr-3199	165	36	.	.	PUNCT
fsr-3199	166	1	a	a	DET
fsr-3199	166	2	protective	protective	ADJ
fsr-3199	166	3	election	election	NOUN
fsr-3199	166	4	should	should	AUX
fsr-3199	166	5	be	be	AUX
fsr-3199	166	6	carefully	carefully	ADV
fsr-3199	166	7	considered	consider	VERB
fsr-3199	166	8	.	.	PUNCT
fsr-3199	167	1	a	a	DET
fsr-3199	167	2	situation	situation	NOUN
fsr-3199	167	3	where	where	SCONJ
fsr-3199	167	4	no	no	DET
fsr-3199	167	5	election	election	NOUN
fsr-3199	167	6	is	be	AUX
fsr-3199	167	7	filed	file	VERB
fsr-3199	167	8	and	and	CCONJ
fsr-3199	167	9	the	the	DET
fsr-3199	167	10	second	second	ADJ
fsr-3199	167	11	-	-	PUNCT
fsr-3199	167	12	to	to	ADP
fsr-3199	167	13	-	-	PUNCT
fsr-3199	167	14	die	die	NOUN
fsr-3199	167	15	spouse	spouse	NOUN
fsr-3199	167	16	’s	’s	PART
fsr-3199	167	17	estate	estate	NOUN
fsr-3199	167	18	ends	end	VERB
fsr-3199	167	19	up	up	ADP
fsr-3199	167	20	paying	pay	VERB
fsr-3199	167	21	taxes	taxis	NOUN
fsr-3199	167	22	could	could	AUX
fsr-3199	167	23	result	result	VERB
fsr-3199	167	24	in	in	ADP
fsr-3199	167	25	a	a	DET
fsr-3199	167	26	lawsuit	lawsuit	NOUN
fsr-3199	167	27	concerning	concern	VERB
fsr-3199	167	28	the	the	DET
fsr-3199	167	29	executor	executor	NOUN
fsr-3199	167	30	’s	’s	PART
fsr-3199	167	31	fiduciary	fiduciary	ADJ
fsr-3199	167	32	responsibility	responsibility	NOUN
fsr-3199	167	33	to	to	PART
fsr-3199	167	34	consider	consider	VERB
fsr-3199	167	35	the	the	DET
fsr-3199	167	36	election	election	NOUN
fsr-3199	167	37	.	.	PUNCT
fsr-3199	168	1	4.6	4.6	NUM
fsr-3199	168	2	.	.	PUNCT
fsr-3199	168	3	example	example	NOUN
fsr-3199	168	4	mr	mr	PROPN
fsr-3199	168	5	.	.	PROPN
fsr-3199	168	6	and	and	CCONJ
fsr-3199	168	7	mrs	mrs	PROPN
fsr-3199	168	8	.	.	PROPN
fsr-3199	168	9	smith	smith	PROPN
fsr-3199	168	10	have	have	VERB
fsr-3199	168	11	net	net	ADJ
fsr-3199	168	12	assets	asset	NOUN
fsr-3199	168	13	of	of	ADP
fsr-3199	168	14	$	$	SYM
fsr-3199	168	15	7,500,000	7,500,000	NUM
fsr-3199	168	16	,	,	PUNCT
fsr-3199	168	17	owned	own	VERB
fsr-3199	168	18	equally	equally	ADV
fsr-3199	168	19	by	by	ADP
fsr-3199	168	20	each	each	DET
fsr-3199	168	21	spouse	spouse	NOUN
fsr-3199	168	22	.	.	PUNCT
fsr-3199	169	1	mr	mr	PROPN
fsr-3199	169	2	.	.	PROPN
fsr-3199	169	3	smith	smith	PROPN
fsr-3199	169	4	dies	die	VERB
fsr-3199	169	5	in	in	ADP
fsr-3199	169	6	2014	2014	NUM
fsr-3199	169	7	,	,	PUNCT
fsr-3199	169	8	leaving	leave	VERB
fsr-3199	169	9	all	all	PRON
fsr-3199	169	10	of	of	ADP
fsr-3199	169	11	his	his	PRON
fsr-3199	169	12	assets	asset	NOUN
fsr-3199	169	13	to	to	ADP
fsr-3199	169	14	the	the	DET
fsr-3199	169	15	couple	couple	NOUN
fsr-3199	169	16	’s	’s	PART
fsr-3199	169	17	children	child	NOUN
fsr-3199	169	18	.	.	PUNCT
fsr-3199	170	1	because	because	SCONJ
fsr-3199	170	2	mrs	mrs	PROPN
fsr-3199	170	3	.	.	PROPN
fsr-3199	170	4	smith	smith	PROPN
fsr-3199	170	5	retains	retain	VERB
fsr-3199	170	6	only	only	ADV
fsr-3199	170	7	$	$	SYM
fsr-3199	170	8	3,750,000	3,750,000	NUM
fsr-3199	170	9	it	it	PRON
fsr-3199	170	10	appears	appear	VERB
fsr-3199	170	11	that	that	SCONJ
fsr-3199	170	12	her	her	PRON
fsr-3199	170	13	exemption	exemption	NOUN
fsr-3199	170	14	will	will	AUX
fsr-3199	170	15	cover	cover	VERB
fsr-3199	170	16	her	her	PRON
fsr-3199	170	17	estate	estate	NOUN
fsr-3199	170	18	.	.	PUNCT
fsr-3199	171	1	the	the	DET
fsr-3199	171	2	executor	executor	NOUN
fsr-3199	171	3	does	do	AUX
fsr-3199	171	4	not	not	PART
fsr-3199	171	5	make	make	VERB
fsr-3199	171	6	the	the	DET
fsr-3199	171	7	election	election	NOUN
fsr-3199	171	8	.	.	PUNCT
fsr-3199	172	1	mrs	mrs	PROPN
fsr-3199	172	2	.	.	PROPN
fsr-3199	172	3	smith	smith	PROPN
fsr-3199	172	4	lives	live	VERB
fsr-3199	172	5	on	on	ADP
fsr-3199	172	6	her	her	PRON
fsr-3199	172	7	social	social	ADJ
fsr-3199	172	8	security	security	NOUN
fsr-3199	172	9	and	and	CCONJ
fsr-3199	172	10	is	be	AUX
fsr-3199	172	11	able	able	ADJ
fsr-3199	172	12	to	to	PART
fsr-3199	172	13	invest	invest	VERB
fsr-3199	172	14	her	her	PRON
fsr-3199	172	15	assets	asset	NOUN
fsr-3199	172	16	well	well	ADV
fsr-3199	172	17	.	.	PUNCT
fsr-3199	173	1	she	she	PRON
fsr-3199	173	2	dies	die	VERB
fsr-3199	173	3	with	with	ADP
fsr-3199	173	4	an	an	DET
fsr-3199	173	5	estate	estate	NOUN
fsr-3199	173	6	of	of	ADP
fsr-3199	173	7	$	$	SYM
fsr-3199	173	8	6,000,000	6,000,000	NUM
fsr-3199	173	9	—	—	PUNCT
fsr-3199	173	10	more	more	ADJ
fsr-3199	173	11	that	that	SCONJ
fsr-3199	173	12	the	the	DET
fsr-3199	173	13	exemption	exemption	NOUN
fsr-3199	173	14	amount	amount	NOUN
fsr-3199	173	15	at	at	ADP
fsr-3199	173	16	that	that	DET
fsr-3199	173	17	time	time	NOUN
fsr-3199	173	18	.	.	PUNCT
fsr-3199	174	1	the	the	DET
fsr-3199	174	2	executor	executor	NOUN
fsr-3199	174	3	should	should	AUX
fsr-3199	174	4	have	have	AUX
fsr-3199	174	5	made	make	VERB
fsr-3199	174	6	the	the	DET
fsr-3199	174	7	protective	protective	ADJ
fsr-3199	174	8	election	election	NOUN
fsr-3199	174	9	.	.	PUNCT
fsr-3199	175	1	reg	reg	PROPN
fsr-3199	175	2	.	.	PUNCT
fsr-3199	176	1	sec	sec	PROPN
fsr-3199	176	2	.	.	PROPN
fsr-3199	176	3	20.2010–2t(a)(7)(ii	20.2010–2t(a)(7)(ii	NUM
fsr-3199	176	4	)	)	PUNCT
fsr-3199	176	5	provides	provide	VERB
fsr-3199	176	6	some	some	DET
fsr-3199	176	7	relief	relief	NOUN
fsr-3199	176	8	for	for	ADP
fsr-3199	176	9	executors	executor	NOUN
fsr-3199	176	10	in	in	ADP
fsr-3199	176	11	this	this	DET
fsr-3199	176	12	situation	situation	NOUN
fsr-3199	176	13	.	.	PUNCT
fsr-3199	177	1	for	for	ADP
fsr-3199	177	2	items	item	NOUN
fsr-3199	177	3	reported	report	VERB
fsr-3199	177	4	on	on	ADP
fsr-3199	177	5	schedules	schedule	NOUN
fsr-3199	177	6	a	a	DET
fsr-3199	177	7	–	–	PUNCT
fsr-3199	177	8	real	real	ADJ
fsr-3199	177	9	estate	estate	NOUN
fsr-3199	177	10	,	,	PUNCT
fsr-3199	177	11	b	b	X
fsr-3199	177	12	–	–	PUNCT
fsr-3199	177	13	stocks	stock	NOUN
fsr-3199	177	14	and	and	CCONJ
fsr-3199	177	15	bonds	bond	NOUN
fsr-3199	177	16	,	,	PUNCT
fsr-3199	177	17	c	c	X
fsr-3199	177	18	–	–	PUNCT
fsr-3199	177	19	mortgages	mortgage	NOUN
fsr-3199	177	20	,	,	PUNCT
fsr-3199	177	21	notes	note	NOUN
fsr-3199	177	22	and	and	CCONJ
fsr-3199	177	23	cash	cash	NOUN
fsr-3199	177	24	,	,	PUNCT
fsr-3199	177	25	d	d	NOUN
fsr-3199	177	26	–	–	PUNCT
fsr-3199	177	27	insurance	insurance	NOUN
fsr-3199	177	28	on	on	ADP
fsr-3199	177	29	the	the	DET
fsr-3199	177	30	decedent	decedent	NOUN
fsr-3199	177	31	’s	’s	PART
fsr-3199	177	32	life	life	NOUN
fsr-3199	177	33	,	,	PUNCT
fsr-3199	177	34	e	e	X
fsr-3199	177	35	–	–	PUNCT
fsr-3199	177	36	jointly	jointly	ADV
fsr-3199	177	37	owned	own	VERB
fsr-3199	177	38	property	property	NOUN
fsr-3199	177	39	,	,	PUNCT
fsr-3199	177	40	f	f	PROPN
fsr-3199	177	41	–	–	PUNCT
fsr-3199	177	42	other	other	ADJ
fsr-3199	177	43	miscellaneous	miscellaneous	ADJ
fsr-3199	177	44	property	property	NOUN
fsr-3199	177	45	,	,	PUNCT
fsr-3199	177	46	g	g	NOUN
fsr-3199	177	47	–	–	PUNCT
fsr-3199	177	48	transfers	transfer	NOUN
fsr-3199	177	49	during	during	ADP
fsr-3199	177	50	decedent	decedent	NOUN
fsr-3199	177	51	’s	’s	PART
fsr-3199	177	52	life	life	NOUN
fsr-3199	177	53	,	,	PUNCT
fsr-3199	177	54	h	h	NOUN
fsr-3199	177	55	–	–	PUNCT
fsr-3199	177	56	powers	power	NOUN
fsr-3199	177	57	of	of	ADP
fsr-3199	177	58	appointment	appointment	NOUN
fsr-3199	177	59	and	and	CCONJ
fsr-3199	177	60	i	i	PRON
fsr-3199	177	61	–	–	PUNCT
fsr-3199	177	62	annuities	annuitie	VERB
fsr-3199	177	63	the	the	DET
fsr-3199	177	64	246	246	NUM
fsr-3199	177	65	d.	d.	PROPN
fsr-3199	177	66	de’armond	de’armond	X
fsr-3199	177	67	et	et	PROPN
fsr-3199	177	68	al	al	PROPN
fsr-3199	177	69	.	.	PUNCT
fsr-3199	177	70	/	/	SYM
fsr-3199	177	71	financial	financial	ADJ
fsr-3199	177	72	services	service	NOUN
fsr-3199	177	73	review	review	VERB
fsr-3199	177	74	23	23	NUM
fsr-3199	177	75	(	(	PUNCT
fsr-3199	177	76	2014	2014	NUM
fsr-3199	177	77	)	)	PUNCT
fsr-3199	178	1	239–248	239–248	NUM
fsr-3199	178	2	executor	executor	NOUN
fsr-3199	178	3	is	be	AUX
fsr-3199	178	4	allowed	allow	VERB
fsr-3199	178	5	to	to	PART
fsr-3199	178	6	estimate	estimate	VERB
fsr-3199	178	7	the	the	DET
fsr-3199	178	8	value	value	NOUN
fsr-3199	178	9	of	of	ADP
fsr-3199	178	10	the	the	DET
fsr-3199	178	11	assets	asset	NOUN
fsr-3199	178	12	rather	rather	ADV
fsr-3199	178	13	than	than	ADP
fsr-3199	178	14	acquire	acquire	VERB
fsr-3199	178	15	an	an	DET
fsr-3199	178	16	acceptable	acceptable	ADJ
fsr-3199	178	17	appraisal	appraisal	NOUN
fsr-3199	178	18	.	.	PUNCT
fsr-3199	179	1	all	all	DET
fsr-3199	179	2	other	other	ADJ
fsr-3199	179	3	amounts	amount	NOUN
fsr-3199	179	4	on	on	ADP
fsr-3199	179	5	the	the	DET
fsr-3199	179	6	return	return	NOUN
fsr-3199	179	7	are	be	AUX
fsr-3199	179	8	subject	subject	ADJ
fsr-3199	179	9	to	to	ADP
fsr-3199	179	10	the	the	DET
fsr-3199	179	11	normal	normal	ADJ
fsr-3199	179	12	rules	rule	NOUN
fsr-3199	179	13	of	of	ADP
fsr-3199	179	14	filing	file	VERB
fsr-3199	179	15	the	the	DET
fsr-3199	179	16	706	706	NUM
fsr-3199	179	17	.	.	PUNCT
fsr-3199	180	1	this	this	DET
fsr-3199	180	2	provision	provision	NOUN
fsr-3199	180	3	significantly	significantly	ADV
fsr-3199	180	4	reduces	reduce	VERB
fsr-3199	180	5	the	the	DET
fsr-3199	180	6	time	time	NOUN
fsr-3199	180	7	and	and	CCONJ
fsr-3199	180	8	effort	effort	NOUN
fsr-3199	180	9	required	require	VERB
fsr-3199	180	10	to	to	PART
fsr-3199	180	11	file	file	VERB
fsr-3199	180	12	a	a	DET
fsr-3199	180	13	normal	normal	ADJ
fsr-3199	180	14	706	706	NUM
fsr-3199	180	15	.	.	PUNCT
fsr-3199	180	16	4.7	4.7	NUM
fsr-3199	180	17	.	.	PUNCT
fsr-3199	181	1	microsoft	microsoft	PROPN
fsr-3199	181	2	excel	excel	PROPN
fsr-3199	181	3	model	model	NOUN
fsr-3199	181	4	to	to	PART
fsr-3199	181	5	further	far	ADV
fsr-3199	181	6	explain	explain	VERB
fsr-3199	181	7	and	and	CCONJ
fsr-3199	181	8	provide	provide	VERB
fsr-3199	181	9	examples	example	NOUN
fsr-3199	181	10	,	,	PUNCT
fsr-3199	181	11	we	we	PRON
fsr-3199	181	12	have	have	AUX
fsr-3199	181	13	created	create	VERB
fsr-3199	181	14	a	a	DET
fsr-3199	181	15	microsoft	microsoft	PROPN
fsr-3199	181	16	excel	excel	PROPN
fsr-3199	181	17	model	model	NOUN
fsr-3199	181	18	,	,	PUNCT
fsr-3199	181	19	see	see	VERB
fsr-3199	181	20	the	the	DET
fsr-3199	181	21	appendix	appendix	NOUN
fsr-3199	181	22	,	,	PUNCT
fsr-3199	181	23	portability	portability	NOUN
fsr-3199	181	24	of	of	ADP
fsr-3199	181	25	deceased	deceased	ADJ
fsr-3199	181	26	spouse	spouse	NOUN
fsr-3199	181	27	unused	unused	ADJ
fsr-3199	181	28	exclusion	exclusion	NOUN
fsr-3199	181	29	model	model	NOUN
fsr-3199	181	30	.	.	PUNCT
fsr-3199	182	1	the	the	DET
fsr-3199	182	2	model	model	NOUN
fsr-3199	182	3	serves	serve	VERB
fsr-3199	182	4	the	the	DET
fsr-3199	182	5	purpose	purpose	NOUN
fsr-3199	182	6	of	of	ADP
fsr-3199	182	7	allowing	allow	VERB
fsr-3199	182	8	the	the	DET
fsr-3199	182	9	reader	reader	NOUN
fsr-3199	182	10	to	to	PART
fsr-3199	182	11	understand	understand	VERB
fsr-3199	182	12	the	the	DET
fsr-3199	182	13	numbers	number	NOUN
fsr-3199	182	14	more	more	ADV
fsr-3199	182	15	specifically	specifically	ADV
fsr-3199	182	16	by	by	ADP
fsr-3199	182	17	entering	enter	VERB
fsr-3199	182	18	information	information	NOUN
fsr-3199	182	19	and	and	CCONJ
fsr-3199	182	20	numbers	number	NOUN
fsr-3199	182	21	to	to	PART
fsr-3199	182	22	exhibit	exhibit	VERB
fsr-3199	182	23	how	how	SCONJ
fsr-3199	182	24	the	the	DET
fsr-3199	182	25	basic	basic	ADJ
fsr-3199	182	26	premise	premise	NOUN
fsr-3199	182	27	of	of	ADP
fsr-3199	182	28	portability	portability	NOUN
fsr-3199	182	29	functions	function	NOUN
fsr-3199	182	30	relative	relative	ADJ
fsr-3199	182	31	to	to	ADP
fsr-3199	182	32	other	other	ADJ
fsr-3199	182	33	pertinent	pertinent	ADJ
fsr-3199	182	34	variables	variable	NOUN
fsr-3199	182	35	interact	interact	VERB
fsr-3199	182	36	and	and	CCONJ
fsr-3199	182	37	function	function	NOUN
fsr-3199	182	38	.	.	PUNCT
fsr-3199	183	1	the	the	DET
fsr-3199	183	2	appendix	appendix	NOUN
fsr-3199	183	3	includes	include	VERB
fsr-3199	183	4	additional	additional	ADJ
fsr-3199	183	5	notes	note	NOUN
fsr-3199	183	6	pertaining	pertain	VERB
fsr-3199	183	7	to	to	ADP
fsr-3199	183	8	the	the	DET
fsr-3199	183	9	model	model	NOUN
fsr-3199	183	10	as	as	ADV
fsr-3199	183	11	well	well	ADV
fsr-3199	183	12	as	as	ADP
fsr-3199	183	13	a	a	DET
fsr-3199	183	14	publicly	publicly	ADV
fsr-3199	183	15	available	available	ADJ
fsr-3199	183	16	(	(	PUNCT
fsr-3199	183	17	live	live	ADJ
fsr-3199	183	18	)	)	PUNCT
fsr-3199	183	19	download	download	NOUN
fsr-3199	183	20	link	link	NOUN
fsr-3199	183	21	.	.	PUNCT
fsr-3199	184	1	5	5	X
fsr-3199	184	2	.	.	X
fsr-3199	184	3	conclusion	conclusion	NOUN
fsr-3199	184	4	time	time	NOUN
fsr-3199	184	5	is	be	AUX
fsr-3199	184	6	of	of	ADP
fsr-3199	184	7	the	the	DET
fsr-3199	184	8	essence	essence	NOUN
fsr-3199	184	9	when	when	SCONJ
fsr-3199	184	10	detangling	detangle	VERB
fsr-3199	184	11	tax	tax	NOUN
fsr-3199	184	12	issues	issue	NOUN
fsr-3199	184	13	and	and	CCONJ
fsr-3199	184	14	implications	implication	NOUN
fsr-3199	184	15	.	.	PUNCT
fsr-3199	185	1	it	it	PRON
fsr-3199	185	2	is	be	AUX
fsr-3199	185	3	with	with	ADP
fsr-3199	185	4	no	no	DET
fsr-3199	185	5	doubt	doubt	NOUN
fsr-3199	185	6	that	that	SCONJ
fsr-3199	185	7	the	the	DET
fsr-3199	185	8	act	act	NOUN
fsr-3199	185	9	has	have	AUX
fsr-3199	185	10	had	have	AUX
fsr-3199	185	11	lasting	lasting	ADJ
fsr-3199	185	12	effects	effect	NOUN
fsr-3199	185	13	on	on	ADP
fsr-3199	185	14	how	how	SCONJ
fsr-3199	185	15	individuals	individual	NOUN
fsr-3199	185	16	learn	learn	VERB
fsr-3199	185	17	,	,	PUNCT
fsr-3199	185	18	teach	teach	VERB
fsr-3199	185	19	,	,	PUNCT
fsr-3199	185	20	and	and	CCONJ
fsr-3199	185	21	consider	consider	VERB
fsr-3199	185	22	tax	tax	NOUN
fsr-3199	185	23	policies	policy	NOUN
fsr-3199	185	24	and	and	CCONJ
fsr-3199	185	25	provisions	provision	NOUN
fsr-3199	185	26	as	as	SCONJ
fsr-3199	185	27	they	they	PRON
fsr-3199	185	28	arise	arise	VERB
fsr-3199	185	29	from	from	ADP
fsr-3199	185	30	tax	tax	NOUN
fsr-3199	185	31	code	code	NOUN
fsr-3199	185	32	revision	revision	NOUN
fsr-3199	185	33	.	.	PUNCT
fsr-3199	186	1	the	the	DET
fsr-3199	186	2	underexposed	underexposed	ADJ
fsr-3199	186	3	tax	tax	NOUN
fsr-3199	186	4	policies	policy	NOUN
fsr-3199	186	5	tend	tend	VERB
fsr-3199	186	6	to	to	PART
fsr-3199	186	7	provide	provide	VERB
fsr-3199	186	8	excellent	excellent	ADJ
fsr-3199	186	9	opportunity	opportunity	NOUN
fsr-3199	186	10	for	for	ADP
fsr-3199	186	11	academic	academic	ADJ
fsr-3199	186	12	exploration	exploration	NOUN
fsr-3199	186	13	in	in	ADP
fsr-3199	186	14	and	and	CCONJ
fsr-3199	186	15	out	out	ADP
fsr-3199	186	16	of	of	ADP
fsr-3199	186	17	the	the	DET
fsr-3199	186	18	classroom	classroom	NOUN
fsr-3199	186	19	.	.	PUNCT
fsr-3199	187	1	as	as	SCONJ
fsr-3199	187	2	eyssell	eyssell	PROPN
fsr-3199	187	3	wrote	write	VERB
fsr-3199	187	4	in	in	ADP
fsr-3199	187	5	1999	1999	NUM
fsr-3199	187	6	,	,	PUNCT
fsr-3199	187	7	there	there	PRON
fsr-3199	187	8	is	be	VERB
fsr-3199	187	9	credibility	credibility	NOUN
fsr-3199	187	10	and	and	CCONJ
fsr-3199	187	11	viability	viability	NOUN
fsr-3199	187	12	in	in	ADP
fsr-3199	187	13	“	"	PUNCT
fsr-3199	187	14	learning	learn	VERB
fsr-3199	187	15	by	by	ADP
fsr-3199	187	16	doing	do	VERB
fsr-3199	187	17	,	,	PUNCT
fsr-3199	187	18	”	"	PUNCT
fsr-3199	187	19	such	such	ADJ
fsr-3199	187	20	that	that	DET
fsr-3199	187	21	pedagogy	pedagogy	NOUN
fsr-3199	187	22	should	should	AUX
fsr-3199	187	23	use	use	VERB
fsr-3199	187	24	the	the	DET
fsr-3199	187	25	creativity	creativity	NOUN
fsr-3199	187	26	of	of	ADP
fsr-3199	187	27	teaching	teach	VERB
fsr-3199	187	28	to	to	PART
fsr-3199	187	29	further	far	ADV
fsr-3199	187	30	explore	explore	VERB
fsr-3199	187	31	these	these	DET
fsr-3199	187	32	avenues	avenue	NOUN
fsr-3199	187	33	as	as	SCONJ
fsr-3199	187	34	they	they	PRON
fsr-3199	187	35	occur	occur	VERB
fsr-3199	187	36	(	(	PUNCT
fsr-3199	187	37	eyssell	eyssell	NOUN
fsr-3199	187	38	,	,	PUNCT
fsr-3199	187	39	1999	1999	NUM
fsr-3199	187	40	)	)	PUNCT
fsr-3199	187	41	.	.	PUNCT
fsr-3199	188	1	in	in	ADP
fsr-3199	188	2	the	the	DET
fsr-3199	188	3	case	case	NOUN
fsr-3199	188	4	of	of	ADP
fsr-3199	188	5	using	use	VERB
fsr-3199	188	6	the	the	DET
fsr-3199	188	7	portability	portability	NOUN
fsr-3199	188	8	election	election	NOUN
fsr-3199	188	9	of	of	ADP
fsr-3199	188	10	deceased	deceased	ADJ
fsr-3199	188	11	spouses	spouse	NOUN
fsr-3199	188	12	,	,	PUNCT
fsr-3199	188	13	relatively	relatively	ADV
fsr-3199	188	14	little	little	ADJ
fsr-3199	188	15	has	have	AUX
fsr-3199	188	16	been	be	AUX
fsr-3199	188	17	written	write	VERB
fsr-3199	188	18	to	to	ADP
fsr-3199	188	19	this	this	DET
fsr-3199	188	20	point	point	NOUN
fsr-3199	188	21	,	,	PUNCT
fsr-3199	188	22	and	and	CCONJ
fsr-3199	188	23	even	even	ADV
fsr-3199	188	24	less	less	ADJ
fsr-3199	188	25	attention	attention	NOUN
fsr-3199	188	26	has	have	AUX
fsr-3199	188	27	been	be	AUX
fsr-3199	188	28	turned	turn	VERB
fsr-3199	188	29	to	to	ADP
fsr-3199	188	30	classroom	classroom	NOUN
fsr-3199	188	31	curricula	curricula	NOUN
fsr-3199	188	32	encompassing	encompass	VERB
fsr-3199	188	33	such	such	ADJ
fsr-3199	188	34	opportunities	opportunity	NOUN
fsr-3199	188	35	,	,	PUNCT
fsr-3199	188	36	as	as	ADP
fsr-3199	188	37	for	for	ADP
fsr-3199	188	38	the	the	DET
fsr-3199	188	39	most	most	ADJ
fsr-3199	188	40	part	part	NOUN
fsr-3199	188	41	,	,	PUNCT
fsr-3199	188	42	this	this	PRON
fsr-3199	188	43	is	be	AUX
fsr-3199	188	44	new	new	ADJ
fsr-3199	188	45	and	and	CCONJ
fsr-3199	188	46	unchartered	unchartered	ADJ
fsr-3199	188	47	territory	territory	NOUN
fsr-3199	188	48	.	.	PUNCT
fsr-3199	189	1	although	although	SCONJ
fsr-3199	189	2	we	we	PRON
fsr-3199	189	3	are	be	AUX
fsr-3199	189	4	in	in	ADP
fsr-3199	189	5	the	the	DET
fsr-3199	189	6	first	first	ADJ
fsr-3199	189	7	stages	stage	NOUN
fsr-3199	189	8	of	of	ADP
fsr-3199	189	9	the	the	DET
fsr-3199	189	10	post	post	ADJ
fsr-3199	189	11	-	-	ADJ
fsr-3199	189	12	cliff	cliff	ADJ
fsr-3199	189	13	era	era	NOUN
fsr-3199	189	14	,	,	PUNCT
fsr-3199	189	15	many	many	ADJ
fsr-3199	189	16	future	future	ADJ
fsr-3199	189	17	decisions	decision	NOUN
fsr-3199	189	18	made	make	VERB
fsr-3199	189	19	at	at	ADP
fsr-3199	189	20	governmental	governmental	ADJ
fsr-3199	189	21	and	and	CCONJ
fsr-3199	189	22	regulating	regulate	VERB
fsr-3199	189	23	body	body	NOUN
fsr-3199	189	24	levels	level	NOUN
fsr-3199	189	25	remain	remain	VERB
fsr-3199	189	26	to	to	PART
fsr-3199	189	27	be	be	AUX
fsr-3199	189	28	made	make	VERB
fsr-3199	189	29	,	,	PUNCT
fsr-3199	189	30	and	and	CCONJ
fsr-3199	189	31	,	,	PUNCT
fsr-3199	189	32	each	each	DET
fsr-3199	189	33	decision	decision	NOUN
fsr-3199	189	34	carries	carry	VERB
fsr-3199	189	35	the	the	DET
fsr-3199	189	36	potential	potential	NOUN
fsr-3199	189	37	to	to	PART
fsr-3199	189	38	create	create	VERB
fsr-3199	189	39	changes	change	NOUN
fsr-3199	189	40	along	along	ADP
fsr-3199	189	41	the	the	DET
fsr-3199	189	42	way	way	NOUN
fsr-3199	189	43	.	.	PUNCT
fsr-3199	190	1	the	the	DET
fsr-3199	190	2	portability	portability	NOUN
fsr-3199	190	3	provision	provision	NOUN
fsr-3199	190	4	was	be	AUX
fsr-3199	190	5	extended	extend	VERB
fsr-3199	190	6	and	and	CCONJ
fsr-3199	190	7	should	should	AUX
fsr-3199	190	8	be	be	AUX
fsr-3199	190	9	included	include	VERB
fsr-3199	190	10	in	in	ADP
fsr-3199	190	11	estate	estate	NOUN
fsr-3199	190	12	planning	planning	NOUN
fsr-3199	190	13	.	.	PUNCT
fsr-3199	191	1	accounting	accounting	NOUN
fsr-3199	191	2	,	,	PUNCT
fsr-3199	191	3	law	law	NOUN
fsr-3199	191	4	,	,	PUNCT
fsr-3199	191	5	and	and	CCONJ
fsr-3199	191	6	financial	financial	ADJ
fsr-3199	191	7	planning	planning	NOUN
fsr-3199	191	8	educators	educator	NOUN
fsr-3199	191	9	,	,	PUNCT
fsr-3199	191	10	especially	especially	ADV
fsr-3199	191	11	within	within	ADP
fsr-3199	191	12	the	the	DET
fsr-3199	191	13	tax	tax	NOUN
fsr-3199	191	14	courses	course	NOUN
fsr-3199	191	15	,	,	PUNCT
fsr-3199	191	16	have	have	VERB
fsr-3199	191	17	a	a	DET
fsr-3199	191	18	great	great	ADJ
fsr-3199	191	19	opportunity	opportunity	NOUN
fsr-3199	191	20	to	to	PART
fsr-3199	191	21	explore	explore	VERB
fsr-3199	191	22	the	the	DET
fsr-3199	191	23	exciting	exciting	ADJ
fsr-3199	191	24	and	and	CCONJ
fsr-3199	191	25	changing	change	VERB
fsr-3199	191	26	realm	realm	NOUN
fsr-3199	191	27	of	of	ADP
fsr-3199	191	28	tax	tax	NOUN
fsr-3199	191	29	code	code	NOUN
fsr-3199	191	30	with	with	ADP
fsr-3199	191	31	students	student	NOUN
fsr-3199	191	32	given	give	VERB
fsr-3199	191	33	the	the	DET
fsr-3199	191	34	post	post	ADJ
fsr-3199	191	35	-	-	ADJ
fsr-3199	191	36	cliff	cliff	ADJ
fsr-3199	191	37	decisions	decision	NOUN
fsr-3199	191	38	,	,	PUNCT
fsr-3199	191	39	scenarios	scenario	NOUN
fsr-3199	191	40	,	,	PUNCT
fsr-3199	191	41	implications	implication	NOUN
fsr-3199	191	42	,	,	PUNCT
fsr-3199	191	43	and	and	CCONJ
fsr-3199	191	44	conclusions	conclusion	NOUN
fsr-3199	191	45	.	.	PUNCT
fsr-3199	192	1	appendix	appendix	NOUN
fsr-3199	192	2	:	:	PUNCT
fsr-3199	192	3	portability	portability	NOUN
fsr-3199	192	4	of	of	ADP
fsr-3199	192	5	deceased	deceased	ADJ
fsr-3199	192	6	spouse	spouse	NOUN
fsr-3199	192	7	unused	unused	ADJ
fsr-3199	192	8	exclusion	exclusion	NOUN
fsr-3199	192	9	model	model	NOUN
fsr-3199	192	10	notes	note	NOUN
fsr-3199	192	11	about	about	ADP
fsr-3199	192	12	excel	excel	PROPN
fsr-3199	192	13	model	model	NOUN
fsr-3199	192	14	:	:	PUNCT
fsr-3199	192	15	available	available	ADJ
fsr-3199	192	16	for	for	ADP
fsr-3199	192	17	public	public	ADJ
fsr-3199	192	18	download	download	NOUN
fsr-3199	192	19	at	at	ADP
fsr-3199	192	20	http://bit.ly/1tfm97h	http://bit.ly/1tfm97h	NOUN
fsr-3199	192	21	.	.	PUNCT
fsr-3199	193	1	the	the	DET
fsr-3199	193	2	excel	excel	NOUN
fsr-3199	193	3	model	model	NOUN
fsr-3199	193	4	is	be	AUX
fsr-3199	193	5	designed	design	VERB
fsr-3199	193	6	to	to	PART
fsr-3199	193	7	illustrate	illustrate	VERB
fsr-3199	193	8	the	the	DET
fsr-3199	193	9	operation	operation	NOUN
fsr-3199	193	10	of	of	ADP
fsr-3199	193	11	the	the	DET
fsr-3199	193	12	portability	portability	NOUN
fsr-3199	193	13	provisions	provision	NOUN
fsr-3199	193	14	of	of	ADP
fsr-3199	193	15	the	the	DET
fsr-3199	193	16	act	act	NOUN
fsr-3199	193	17	in	in	ADP
fsr-3199	193	18	the	the	DET
fsr-3199	193	19	most	most	ADV
fsr-3199	193	20	basic	basic	ADJ
fsr-3199	193	21	terms	term	NOUN
fsr-3199	193	22	.	.	PUNCT
fsr-3199	194	1	readers	reader	NOUN
fsr-3199	194	2	can	can	AUX
fsr-3199	194	3	input	input	VERB
fsr-3199	194	4	values	value	NOUN
fsr-3199	194	5	in	in	ADP
fsr-3199	194	6	the	the	DET
fsr-3199	194	7	highlighted	highlight	VERB
fsr-3199	194	8	fields	field	NOUN
fsr-3199	194	9	,	,	PUNCT
fsr-3199	194	10	and	and	CCONJ
fsr-3199	194	11	the	the	DET
fsr-3199	194	12	model	model	NOUN
fsr-3199	194	13	will	will	AUX
fsr-3199	194	14	make	make	VERB
fsr-3199	194	15	calculations	calculation	NOUN
fsr-3199	194	16	that	that	PRON
fsr-3199	194	17	demonstrate	demonstrate	VERB
fsr-3199	194	18	how	how	SCONJ
fsr-3199	194	19	portability	portability	NOUN
fsr-3199	194	20	operates	operate	VERB
fsr-3199	194	21	on	on	ADP
fsr-3199	194	22	a	a	DET
fsr-3199	194	23	couple	couple	NOUN
fsr-3199	194	24	’s	’s	PART
fsr-3199	194	25	estate	estate	NOUN
fsr-3199	194	26	.	.	PUNCT
fsr-3199	195	1	the	the	DET
fsr-3199	195	2	model	model	NOUN
fsr-3199	195	3	is	be	AUX
fsr-3199	195	4	designed	design	VERB
fsr-3199	195	5	for	for	ADP
fsr-3199	195	6	illustrative	illustrative	ADJ
fsr-3199	195	7	and	and	CCONJ
fsr-3199	195	8	educational	educational	ADJ
fsr-3199	195	9	purposes	purpose	NOUN
fsr-3199	195	10	only	only	ADV
fsr-3199	195	11	and	and	CCONJ
fsr-3199	195	12	does	do	AUX
fsr-3199	195	13	not	not	PART
fsr-3199	195	14	represent	represent	VERB
fsr-3199	195	15	an	an	DET
fsr-3199	195	16	exhaustive	exhaustive	ADJ
fsr-3199	195	17	calculation	calculation	NOUN
fsr-3199	195	18	of	of	ADP
fsr-3199	195	19	the	the	DET
fsr-3199	195	20	estate	estate	NOUN
fsr-3199	195	21	tax	tax	NOUN
fsr-3199	195	22	liability	liability	NOUN
fsr-3199	195	23	for	for	ADP
fsr-3199	195	24	an	an	DET
fsr-3199	195	25	estate	estate	NOUN
fsr-3199	195	26	.	.	PUNCT
fsr-3199	196	1	of	of	ADP
fsr-3199	196	2	particular	particular	ADJ
fsr-3199	196	3	note	note	NOUN
fsr-3199	196	4	,	,	PUNCT
fsr-3199	196	5	the	the	DET
fsr-3199	196	6	model	model	NOUN
fsr-3199	196	7	requires	require	VERB
fsr-3199	196	8	certain	certain	ADJ
fsr-3199	196	9	assumptions	assumption	NOUN
fsr-3199	196	10	for	for	ADP
fsr-3199	196	11	the	the	DET
fsr-3199	196	12	purpose	purpose	NOUN
fsr-3199	196	13	of	of	ADP
fsr-3199	196	14	making	make	VERB
fsr-3199	196	15	247d	247d	NOUN
fsr-3199	196	16	.	.	PUNCT
fsr-3199	197	1	de’armond	de’armond	PROPN
fsr-3199	197	2	et	et	PROPN
fsr-3199	197	3	al	al	PROPN
fsr-3199	197	4	.	.	PUNCT
fsr-3199	197	5	/	/	SYM
fsr-3199	197	6	financial	financial	ADJ
fsr-3199	197	7	services	service	NOUN
fsr-3199	197	8	review	review	VERB
fsr-3199	197	9	23	23	NUM
fsr-3199	197	10	(	(	PUNCT
fsr-3199	197	11	2014	2014	NUM
fsr-3199	197	12	)	)	PUNCT
fsr-3199	198	1	239–248	239–248	NUM
fsr-3199	198	2	calculations	calculation	NOUN
fsr-3199	198	3	.	.	PUNCT
fsr-3199	199	1	specifically	specifically	ADV
fsr-3199	199	2	,	,	PUNCT
fsr-3199	199	3	the	the	DET
fsr-3199	199	4	model	model	NOUN
fsr-3199	199	5	does	do	AUX
fsr-3199	199	6	not	not	PART
fsr-3199	199	7	take	take	VERB
fsr-3199	199	8	into	into	ADP
fsr-3199	199	9	account	account	NOUN
fsr-3199	199	10	lifetime	lifetime	NOUN
fsr-3199	199	11	gifts	gift	NOUN
fsr-3199	199	12	and	and	CCONJ
fsr-3199	199	13	their	their	PRON
fsr-3199	199	14	impact	impact	NOUN
fsr-3199	199	15	on	on	ADP
fsr-3199	199	16	the	the	DET
fsr-3199	199	17	estate	estate	NOUN
fsr-3199	199	18	tax	tax	NOUN
fsr-3199	199	19	,	,	PUNCT
fsr-3199	199	20	and	and	CCONJ
fsr-3199	199	21	thus	thus	ADV
fsr-3199	199	22	,	,	PUNCT
fsr-3199	199	23	assumes	assume	VERB
fsr-3199	199	24	that	that	SCONJ
fsr-3199	199	25	no	no	DET
fsr-3199	199	26	lifetime	lifetime	NOUN
fsr-3199	199	27	gifts	gift	NOUN
fsr-3199	199	28	have	have	AUX
fsr-3199	199	29	been	be	AUX
fsr-3199	199	30	made	make	VERB
fsr-3199	199	31	.	.	PUNCT
fsr-3199	200	1	additionally	additionally	ADV
fsr-3199	200	2	,	,	PUNCT
fsr-3199	200	3	the	the	DET
fsr-3199	200	4	model	model	NOUN
fsr-3199	200	5	assumes	assume	VERB
fsr-3199	200	6	that	that	SCONJ
fsr-3199	200	7	property	property	NOUN
fsr-3199	200	8	is	be	AUX
fsr-3199	200	9	owned	own	VERB
fsr-3199	200	10	by	by	ADP
fsr-3199	200	11	spouses	spouse	NOUN
fsr-3199	200	12	equally	equally	ADV
fsr-3199	200	13	and	and	CCONJ
fsr-3199	200	14	does	do	AUX
fsr-3199	200	15	not	not	PART
fsr-3199	200	16	give	give	VERB
fsr-3199	200	17	any	any	DET
fsr-3199	200	18	consideration	consideration	NOUN
fsr-3199	200	19	to	to	ADP
fsr-3199	200	20	the	the	DET
fsr-3199	200	21	impact	impact	NOUN
fsr-3199	200	22	of	of	ADP
fsr-3199	200	23	state	state	NOUN
fsr-3199	200	24	property	property	NOUN
fsr-3199	200	25	law	law	NOUN
fsr-3199	200	26	regimes	regime	NOUN
fsr-3199	200	27	like	like	ADP
fsr-3199	200	28	community	community	NOUN
fsr-3199	200	29	property	property	NOUN
fsr-3199	200	30	.	.	PUNCT
fsr-3199	201	1	finally	finally	ADV
fsr-3199	201	2	,	,	PUNCT
fsr-3199	201	3	in	in	ADP
fsr-3199	201	4	the	the	DET
fsr-3199	201	5	interest	interest	NOUN
fsr-3199	201	6	in	in	ADP
fsr-3199	201	7	comparing	compare	VERB
fsr-3199	201	8	“	"	PUNCT
fsr-3199	201	9	apples	apple	NOUN
fsr-3199	201	10	to	to	ADP
fsr-3199	201	11	apples”—more	apples”—more	ADP
fsr-3199	201	12	specifically	specifically	ADV
fsr-3199	201	13	2024	2024	NUM
fsr-3199	201	14	dollars	dollar	NOUN
fsr-3199	201	15	to	to	ADP
fsr-3199	201	16	2024	2024	NUM
fsr-3199	201	17	dollars	dollar	NOUN
fsr-3199	201	18	—	—	PUNCT
fsr-3199	201	19	the	the	DET
fsr-3199	201	20	model	model	NOUN
fsr-3199	201	21	makes	make	VERB
fsr-3199	201	22	an	an	DET
fsr-3199	201	23	inflationary	inflationary	ADJ
fsr-3199	201	24	calculation	calculation	NOUN
fsr-3199	201	25	to	to	ADP
fsr-3199	201	26	the	the	DET
fsr-3199	201	27	exemption	exemption	NOUN
fsr-3199	201	28	amount	amount	NOUN
fsr-3199	201	29	available	available	ADJ
fsr-3199	201	30	in	in	ADP
fsr-3199	201	31	2014	2014	NUM
fsr-3199	201	32	.	.	PUNCT
fsr-3199	202	1	the	the	DET
fsr-3199	202	2	model	model	NOUN
fsr-3199	202	3	provides	provide	VERB
fsr-3199	202	4	a	a	DET
fsr-3199	202	5	growth	growth	NOUN
fsr-3199	202	6	calculation	calculation	NOUN
fsr-3199	202	7	for	for	ADP
fsr-3199	202	8	the	the	DET
fsr-3199	202	9	surviving	surviving	NOUN
fsr-3199	202	10	spouse	spouse	NOUN
fsr-3199	202	11	’s	’s	PART
fsr-3199	202	12	estate	estate	NOUN
fsr-3199	202	13	and	and	CCONJ
fsr-3199	202	14	the	the	DET
fsr-3199	202	15	surviving	surviving	NOUN
fsr-3199	202	16	spouse	spouse	NOUN
fsr-3199	202	17	’s	’s	PART
fsr-3199	202	18	life	life	NOUN
fsr-3199	202	19	expectancy	expectancy	NOUN
fsr-3199	202	20	.	.	PUNCT
fsr-3199	203	1	as	as	ADP
fsr-3199	203	2	a	a	DET
fsr-3199	203	3	result	result	NOUN
fsr-3199	203	4	,	,	PUNCT
fsr-3199	203	5	the	the	DET
fsr-3199	203	6	model	model	NOUN
fsr-3199	203	7	must	must	AUX
fsr-3199	203	8	inflate	inflate	VERB
fsr-3199	203	9	the	the	DET
fsr-3199	203	10	exemption	exemption	NOUN
fsr-3199	203	11	amount	amount	NOUN
fsr-3199	203	12	to	to	ADP
fsr-3199	203	13	the	the	DET
fsr-3199	203	14	year	year	NOUN
fsr-3199	203	15	of	of	ADP
fsr-3199	203	16	surviving	surviving	NOUN
fsr-3199	203	17	spouse	spouse	NOUN
fsr-3199	203	18	’s	’s	PART
fsr-3199	203	19	predicted	predict	VERB
fsr-3199	203	20	death	death	NOUN
fsr-3199	203	21	.	.	PUNCT
fsr-3199	204	1	this	this	DET
fsr-3199	204	2	inflated	inflated	ADJ
fsr-3199	204	3	amount	amount	NOUN
fsr-3199	204	4	provides	provide	VERB
fsr-3199	204	5	a	a	DET
fsr-3199	204	6	“	"	PUNCT
fsr-3199	204	7	best	good	ADJ
fsr-3199	204	8	guess	guess	NOUN
fsr-3199	204	9	”	"	PUNCT
fsr-3199	204	10	of	of	ADP
fsr-3199	204	11	what	what	PRON
fsr-3199	204	12	the	the	DET
fsr-3199	204	13	exemption	exemption	NOUN
fsr-3199	204	14	may	may	AUX
fsr-3199	204	15	look	look	VERB
fsr-3199	204	16	like	like	ADP
fsr-3199	204	17	in	in	ADP
fsr-3199	204	18	a	a	DET
fsr-3199	204	19	future	future	ADJ
fsr-3199	204	20	year	year	NOUN
fsr-3199	204	21	.	.	PUNCT
fsr-3199	205	1	in	in	ADP
fsr-3199	205	2	actuality	actuality	NOUN
fsr-3199	205	3	,	,	PUNCT
fsr-3199	205	4	the	the	DET
fsr-3199	205	5	irs	irs	PROPN
fsr-3199	205	6	acts	act	VERB
fsr-3199	205	7	each	each	DET
fsr-3199	205	8	year	year	NOUN
fsr-3199	205	9	to	to	PART
fsr-3199	205	10	set	set	VERB
fsr-3199	205	11	the	the	DET
fsr-3199	205	12	exemption	exemption	NOUN
fsr-3199	205	13	amount	amount	NOUN
fsr-3199	205	14	based	base	VERB
fsr-3199	205	15	on	on	ADP
fsr-3199	205	16	an	an	DET
fsr-3199	205	17	inflationary	inflationary	ADJ
fsr-3199	205	18	adjustment	adjustment	NOUN
fsr-3199	205	19	then	then	ADV
fsr-3199	205	20	rounds	round	VERB
fsr-3199	205	21	to	to	ADP
fsr-3199	205	22	the	the	DET
fsr-3199	205	23	nearest	near	ADJ
fsr-3199	205	24	$	$	SYM
fsr-3199	205	25	1,000	1,000	NUM
fsr-3199	205	26	.	.	PUNCT
fsr-3199	206	1	even	even	ADV
fsr-3199	206	2	with	with	ADP
fsr-3199	206	3	the	the	DET
fsr-3199	206	4	above	above	ADJ
fsr-3199	206	5	assumptions	assumption	NOUN
fsr-3199	206	6	,	,	PUNCT
fsr-3199	206	7	the	the	DET
fsr-3199	206	8	model	model	NOUN
fsr-3199	206	9	provides	provide	VERB
fsr-3199	206	10	an	an	DET
fsr-3199	206	11	effective	effective	ADJ
fsr-3199	206	12	tool	tool	NOUN
fsr-3199	206	13	for	for	ADP
fsr-3199	206	14	illustrating	illustrate	VERB
fsr-3199	206	15	portability	portability	NOUN
fsr-3199	206	16	and	and	CCONJ
fsr-3199	206	17	its	its	PRON
fsr-3199	206	18	effect	effect	NOUN
fsr-3199	206	19	on	on	ADP
fsr-3199	206	20	a	a	DET
fsr-3199	206	21	couple	couple	NOUN
fsr-3199	206	22	’s	’s	PART
fsr-3199	206	23	estate	estate	NOUN
fsr-3199	206	24	.	.	PUNCT
fsr-3199	207	1	references	reference	NOUN
fsr-3199	207	2	beierlein	beierlein	PROPN
fsr-3199	207	3	,	,	PUNCT
fsr-3199	207	4	j.	j.	PROPN
fsr-3199	207	5	j.	j.	PROPN
fsr-3199	207	6	,	,	PUNCT
fsr-3199	207	7	&	&	CCONJ
fsr-3199	207	8	neverett	neverett	PROPN
fsr-3199	207	9	,	,	PUNCT
fsr-3199	207	10	m.	m.	NOUN
fsr-3199	207	11	(	(	PUNCT
fsr-3199	207	12	2013	2013	NUM
fsr-3199	207	13	)	)	PUNCT
fsr-3199	207	14	.	.	PUNCT
fsr-3199	208	1	who	who	PRON
fsr-3199	208	2	takes	take	VERB
fsr-3199	208	3	personal	personal	ADJ
fsr-3199	208	4	finance	finance	NOUN
fsr-3199	208	5	?	?	PUNCT
fsr-3199	209	1	financial	financial	ADJ
fsr-3199	209	2	services	service	NOUN
fsr-3199	209	3	review	review	PROPN
fsr-3199	209	4	,	,	PUNCT
fsr-3199	209	5	22	22	NUM
fsr-3199	209	6	,	,	PUNCT
fsr-3199	209	7	151–171	151–171	NUM
fsr-3199	209	8	.	.	PUNCT
fsr-3199	210	1	deener	deener	PROPN
fsr-3199	210	2	,	,	PUNCT
fsr-3199	210	3	j.	j.	PROPN
fsr-3199	210	4	(	(	PUNCT
fsr-3199	210	5	2012	2012	NUM
fsr-3199	210	6	)	)	PUNCT
fsr-3199	210	7	.	.	PUNCT
fsr-3199	211	1	new	new	ADJ
fsr-3199	211	2	portability	portability	NOUN
fsr-3199	211	3	rules	rule	NOUN
fsr-3199	211	4	:	:	PUNCT
fsr-3199	211	5	a	a	DET
fsr-3199	211	6	cure	cure	NOUN
fsr-3199	211	7	for	for	ADP
fsr-3199	211	8	incomplete	incomplete	ADJ
fsr-3199	211	9	estate	estate	NOUN
fsr-3199	211	10	planning	planning	NOUN
fsr-3199	211	11	.	.	PUNCT
fsr-3199	212	1	journal	journal	PROPN
fsr-3199	212	2	of	of	ADP
fsr-3199	212	3	accountancy	accountancy	NOUN
fsr-3199	212	4	,	,	PUNCT
fsr-3199	212	5	214	214	NUM
fsr-3199	212	6	,	,	PUNCT
fsr-3199	212	7	48–52	48–52	NUM
fsr-3199	212	8	.	.	PUNCT
fsr-3199	213	1	dudley	dudley	PROPN
fsr-3199	213	2	,	,	PUNCT
fsr-3199	213	3	s.	s.	PROPN
fsr-3199	213	4	(	(	PUNCT
fsr-3199	213	5	2013	2013	NUM
fsr-3199	213	6	)	)	PUNCT
fsr-3199	213	7	.	.	PUNCT
fsr-3199	214	1	fear	fear	VERB
fsr-3199	214	2	the	the	DET
fsr-3199	214	3	regulatory	regulatory	ADJ
fsr-3199	214	4	cliff	cliff	NOUN
fsr-3199	214	5	,	,	PUNCT
fsr-3199	214	6	too	too	ADV
fsr-3199	214	7	.	.	PUNCT
fsr-3199	215	1	reason	reason	NOUN
fsr-3199	215	2	,	,	PUNCT
fsr-3199	215	3	44	44	NUM
fsr-3199	215	4	,	,	PUNCT
fsr-3199	215	5	31–32	31–32	NUM
fsr-3199	215	6	.	.	PUNCT
fsr-3199	216	1	dunn	dunn	PROPN
fsr-3199	216	2	,	,	PUNCT
fsr-3199	216	3	d.	d.	PROPN
fsr-3199	216	4	v.	v.	PROPN
fsr-3199	216	5	(	(	PUNCT
fsr-3199	216	6	2011	2011	NUM
fsr-3199	216	7	)	)	PUNCT
fsr-3199	216	8	.	.	PUNCT
fsr-3199	217	1	bypass	bypass	VERB
fsr-3199	217	2	the	the	DET
fsr-3199	217	3	bypass	bypass	NOUN
fsr-3199	217	4	trust	trust	NOUN
fsr-3199	217	5	?	?	PUNCT
fsr-3199	218	1	trusts	trust	NOUN
fsr-3199	218	2	&	&	CCONJ
fsr-3199	218	3	estates	estate	NOUN
fsr-3199	218	4	,	,	PUNCT
fsr-3199	218	5	150	150	NUM
fsr-3199	218	6	,	,	PUNCT
fsr-3199	218	7	24	24	NUM
fsr-3199	218	8	.	.	PUNCT
fsr-3199	219	1	eyssell	eyssell	PROPN
fsr-3199	219	2	,	,	PUNCT
fsr-3199	219	3	e.	e.	PROPN
fsr-3199	219	4	(	(	PUNCT
fsr-3199	219	5	1999	1999	NUM
fsr-3199	219	6	)	)	PUNCT
fsr-3199	220	1	learning	learn	VERB
fsr-3199	220	2	by	by	ADP
fsr-3199	220	3	doing	do	VERB
fsr-3199	220	4	:	:	PUNCT
fsr-3199	220	5	offering	offer	VERB
fsr-3199	220	6	a	a	DET
fsr-3199	220	7	university	university	NOUN
fsr-3199	220	8	practicum	practicum	NOUN
fsr-3199	220	9	in	in	ADP
fsr-3199	220	10	personal	personal	ADJ
fsr-3199	220	11	financial	financial	ADJ
fsr-3199	220	12	planning	planning	NOUN
fsr-3199	220	13	.	.	PUNCT
fsr-3199	221	1	financial	financial	ADJ
fsr-3199	221	2	services	service	NOUN
fsr-3199	221	3	review	review	NOUN
fsr-3199	221	4	,	,	PUNCT
fsr-3199	221	5	8	8	NUM
fsr-3199	221	6	,	,	PUNCT
fsr-3199	221	7	293–303	293–303	NUM
fsr-3199	221	8	.	.	PUNCT
fsr-3199	222	1	gallo	gallo	PROPN
fsr-3199	222	2	,	,	PUNCT
fsr-3199	222	3	j.	j.	PROPN
fsr-3199	222	4	j.	j.	PROPN
fsr-3199	222	5	(	(	PUNCT
fsr-3199	222	6	2011	2011	NUM
fsr-3199	222	7	)	)	PUNCT
fsr-3199	222	8	.	.	PUNCT
fsr-3199	223	1	why	why	SCONJ
fsr-3199	223	2	portability	portability	NOUN
fsr-3199	223	3	is	be	AUX
fsr-3199	223	4	n’t	not	PART
fsr-3199	223	5	a	a	DET
fsr-3199	223	6	cure	cure	NOUN
fsr-3199	223	7	-	-	PUNCT
fsr-3199	223	8	all	all	PRON
fsr-3199	223	9	.	.	PUNCT
fsr-3199	224	1	journal	journal	NOUN
fsr-3199	224	2	of	of	ADP
fsr-3199	224	3	financial	financial	ADJ
fsr-3199	224	4	planning	planning	NOUN
fsr-3199	224	5	,	,	PUNCT
fsr-3199	224	6	24	24	NUM
fsr-3199	224	7	,	,	PUNCT
fsr-3199	224	8	32–33	32–33	NUM
fsr-3199	224	9	.	.	PUNCT
fsr-3199	225	1	grunwald	grunwald	PROPN
fsr-3199	225	2	,	,	PUNCT
fsr-3199	225	3	m.	m.	NOUN
fsr-3199	225	4	(	(	PUNCT
fsr-3199	225	5	2012	2012	NUM
fsr-3199	225	6	)	)	PUNCT
fsr-3199	225	7	.	.	PUNCT
fsr-3199	226	1	how	how	SCONJ
fsr-3199	226	2	to	to	PART
fsr-3199	226	3	avoid	avoid	VERB
fsr-3199	226	4	the	the	DET
fsr-3199	226	5	fiscal	fiscal	ADJ
fsr-3199	226	6	cliff	cliff	NOUN
fsr-3199	226	7	.	.	PUNCT
fsr-3199	227	1	time	time	NOUN
fsr-3199	227	2	,	,	PUNCT
fsr-3199	227	3	180	180	NUM
fsr-3199	227	4	,	,	PUNCT
fsr-3199	227	5	40	40	NUM
fsr-3199	227	6	.	.	PUNCT
fsr-3199	228	1	internal	internal	ADJ
fsr-3199	228	2	revenue	revenue	NOUN
fsr-3199	228	3	service	service	NOUN
fsr-3199	228	4	.	.	PUNCT
fsr-3199	229	1	(	(	PUNCT
fsr-3199	229	2	2011	2011	NUM
fsr-3199	229	3	)	)	PUNCT
fsr-3199	229	4	.	.	PUNCT
fsr-3199	230	1	guidance	guidance	NOUN
fsr-3199	230	2	on	on	ADP
fsr-3199	230	3	electing	elect	VERB
fsr-3199	230	4	portability	portability	NOUN
fsr-3199	230	5	of	of	ADP
fsr-3199	230	6	deceased	deceased	ADJ
fsr-3199	230	7	spousal	spousal	NOUN
fsr-3199	230	8	unused	unused	ADJ
fsr-3199	230	9	exclusion	exclusion	NOUN
fsr-3199	230	10	amount	amount	NOUN
fsr-3199	230	11	.	.	PUNCT
fsr-3199	231	1	internal	internal	ADJ
fsr-3199	231	2	revenue	revenue	NOUN
fsr-3199	231	3	bulletin	bulletin	NOUN
fsr-3199	231	4	,	,	PUNCT
fsr-3199	231	5	2011	2011	NUM
fsr-3199	231	6	,	,	PUNCT
fsr-3199	231	7	516–518	516–518	NUM
fsr-3199	231	8	.	.	PUNCT
fsr-3199	232	1	internal	internal	PROPN
fsr-3199	232	2	revenue	revenue	PROPN
fsr-3199	232	3	code	code	PROPN
fsr-3199	232	4	sec	sec	PROPN
fsr-3199	232	5	.	.	PROPN
fsr-3199	232	6	2001(c	2001(c	PROPN
fsr-3199	232	7	)	)	PUNCT
fsr-3199	233	1	,	,	PUNCT
fsr-3199	233	2	as	as	SCONJ
fsr-3199	233	3	amended	amend	VERB
fsr-3199	233	4	by	by	ADP
fsr-3199	233	5	2012	2012	NUM
fsr-3199	233	6	taxpayer	taxpayer	NOUN
fsr-3199	233	7	relief	relief	NOUN
fsr-3199	233	8	act	act	NOUN
fsr-3199	233	9	§	§	PROPN
fsr-3199	233	10	101(c)(1	101(c)(1	PROPN
fsr-3199	233	11	)	)	PUNCT
fsr-3199	233	12	code	code	NOUN
fsr-3199	233	13	sec	sec	PROPN
fsr-3199	233	14	.	.	PUNCT
fsr-3199	234	1	2010(c)(4)(b)(i	2010(c)(4)(b)(i	NUM
fsr-3199	234	2	)	)	PUNCT
fsr-3199	234	3	,	,	PUNCT
fsr-3199	234	4	as	as	SCONJ
fsr-3199	234	5	amended	amend	VERB
fsr-3199	234	6	by	by	ADP
fsr-3199	234	7	2012	2012	NUM
fsr-3199	234	8	taxpayer	taxpayer	NOUN
fsr-3199	234	9	relief	relief	NOUN
fsr-3199	234	10	act	act	NOUN
fsr-3199	234	11	§	§	PROPN
fsr-3199	234	12	101(c)(2	101(c)(2	NUM
fsr-3199	234	13	)	)	PUNCT
fsr-3199	234	14	.	.	PUNCT
fsr-3199	235	1	joseph	joseph	PROPN
fsr-3199	235	2	,	,	PUNCT
fsr-3199	235	3	b.	b.	PROPN
fsr-3199	235	4	m.	m.	PROPN
fsr-3199	235	5	(	(	PUNCT
fsr-3199	235	6	2012	2012	NUM
fsr-3199	235	7	)	)	PUNCT
fsr-3199	235	8	.	.	PUNCT
fsr-3199	236	1	beware	beware	VERB
fsr-3199	236	2	the	the	DET
fsr-3199	236	3	portability	portability	NOUN
fsr-3199	236	4	election	election	NOUN
fsr-3199	236	5	.	.	PUNCT
fsr-3199	237	1	california	california	PROPN
fsr-3199	237	2	cpa	cpa	PROPN
fsr-3199	237	3	,	,	PUNCT
fsr-3199	237	4	80	80	NUM
fsr-3199	237	5	,	,	PUNCT
fsr-3199	237	6	13–16	13–16	NUM
fsr-3199	237	7	.	.	PUNCT
fsr-3199	238	1	katz	katz	PROPN
fsr-3199	238	2	,	,	PUNCT
fsr-3199	238	3	r.	r.	PROPN
fsr-3199	238	4	d.	d.	PROPN
fsr-3199	238	5	(	(	PUNCT
fsr-3199	238	6	2011	2011	NUM
fsr-3199	238	7	)	)	PUNCT
fsr-3199	238	8	.	.	PUNCT
fsr-3199	239	1	what	what	PRON
fsr-3199	239	2	planners	planner	NOUN
fsr-3199	239	3	need	need	VERB
fsr-3199	239	4	to	to	PART
fsr-3199	239	5	know	know	VERB
fsr-3199	239	6	about	about	ADP
fsr-3199	239	7	portability	portability	NOUN
fsr-3199	239	8	.	.	PUNCT
fsr-3199	240	1	cpa	cpa	PROPN
fsr-3199	240	2	journal	journal	PROPN
fsr-3199	240	3	,	,	PUNCT
fsr-3199	240	4	81	81	NUM
fsr-3199	240	5	,	,	PUNCT
fsr-3199	240	6	50	50	NUM
fsr-3199	240	7	.	.	PUNCT
fsr-3199	241	1	miller	miller	PROPN
fsr-3199	241	2	,	,	PUNCT
fsr-3199	241	3	j.	j.	PROPN
fsr-3199	241	4	a.	a.	PROPN
fsr-3199	241	5	(	(	PUNCT
fsr-3199	241	6	2013	2013	NUM
fsr-3199	241	7	)	)	PUNCT
fsr-3199	241	8	.	.	PUNCT
fsr-3199	242	1	wealth	wealth	NOUN
fsr-3199	242	2	transfer	transfer	NOUN
fsr-3199	242	3	tax	tax	NOUN
fsr-3199	242	4	planning	planning	NOUN
fsr-3199	242	5	for	for	ADP
fsr-3199	242	6	2013	2013	NUM
fsr-3199	242	7	and	and	CCONJ
fsr-3199	242	8	beyond	beyond	ADP
fsr-3199	242	9	.	.	PUNCT
fsr-3199	243	1	brigham	brigham	PROPN
fsr-3199	243	2	young	young	PROPN
fsr-3199	243	3	university	university	PROPN
fsr-3199	243	4	law	law	NOUN
fsr-3199	243	5	review	review	NOUN
fsr-3199	243	6	,	,	PUNCT
fsr-3199	243	7	2013	2013	NUM
fsr-3199	243	8	,	,	PUNCT
fsr-3199	243	9	878	878	NUM
fsr-3199	243	10	.	.	PUNCT
fsr-3199	243	11	suderman	suderman	NOUN
fsr-3199	243	12	,	,	PUNCT
fsr-3199	243	13	p.	p.	NOUN
fsr-3199	243	14	(	(	PUNCT
fsr-3199	243	15	2013	2013	NUM
fsr-3199	243	16	)	)	PUNCT
fsr-3199	243	17	.	.	PUNCT
fsr-3199	244	1	the	the	DET
fsr-3199	244	2	fiscal	fiscal	ADJ
fsr-3199	244	3	cliff	cliff	NOUN
fsr-3199	244	4	.	.	PUNCT
fsr-3199	245	1	reason	reason	NOUN
fsr-3199	245	2	,	,	PUNCT
fsr-3199	245	3	44	44	NUM
fsr-3199	245	4	,	,	PUNCT
fsr-3199	245	5	26–28	26–28	NUM
fsr-3199	245	6	.	.	PUNCT
fsr-3199	246	1	248	248	NUM
fsr-3199	246	2	d.	d.	PROPN
fsr-3199	246	3	de’armond	de’armond	PROPN
fsr-3199	246	4	et	et	PROPN
fsr-3199	246	5	al	al	PROPN
fsr-3199	246	6	.	.	PUNCT
fsr-3199	246	7	/	/	SYM
fsr-3199	246	8	financial	financial	ADJ
fsr-3199	246	9	services	service	NOUN
fsr-3199	246	10	review	review	VERB
fsr-3199	246	11	23	23	NUM
fsr-3199	246	12	(	(	PUNCT
fsr-3199	246	13	2014	2014	NUM
fsr-3199	246	14	)	)	PUNCT
fsr-3199	247	1	239–248	239–248	NUM
fsr-3199	247	2	does	do	VERB
fsr-3199	247	3	active	active	ADJ
fsr-3199	247	4	management	management	NOUN
fsr-3199	247	5	work	work	NOUN
fsr-3199	247	6	?	?	PUNCT
fsr-3199	248	1	evidence	evidence	NOUN
fsr-3199	248	2	from	from	ADP
fsr-3199	248	3	equity	equity	NOUN
fsr-3199	248	4	sector	sector	NOUN
fsr-3199	248	5	funds	fund	NOUN
fsr-3199	248	6	crystal	crystal	PROPN
fsr-3199	248	7	y.	y.	PROPN
fsr-3199	248	8	lina	lina	PROPN
fsr-3199	248	9	,	,	PUNCT
fsr-3199	248	10	*	*	PUNCT
fsr-3199	248	11	aschool	aschool	NOUN
fsr-3199	248	12	of	of	ADP
fsr-3199	248	13	business	business	NOUN
fsr-3199	248	14	,	,	PUNCT
fsr-3199	248	15	eastern	eastern	ADJ
fsr-3199	248	16	illinois	illinois	PROPN
fsr-3199	248	17	university	university	PROPN
fsr-3199	248	18	,	,	PUNCT
fsr-3199	248	19	charleston	charleston	PROPN
fsr-3199	248	20	,	,	PUNCT
fsr-3199	248	21	il	il	PROPN
fsr-3199	248	22	61920	61920	NUM
fsr-3199	248	23	,	,	PUNCT
fsr-3199	248	24	usa	usa	PROPN
fsr-3199	248	25	abstract	abstract	PROPN
fsr-3199	248	26	this	this	DET
fsr-3199	248	27	study	study	NOUN
fsr-3199	248	28	presents	present	VERB
fsr-3199	248	29	considerable	considerable	ADJ
fsr-3199	248	30	evidence	evidence	NOUN
fsr-3199	248	31	that	that	SCONJ
fsr-3199	248	32	equity	equity	NOUN
fsr-3199	248	33	sector	sector	NOUN
fsr-3199	248	34	mutual	mutual	ADJ
fsr-3199	248	35	funds	fund	NOUN
fsr-3199	248	36	,	,	PUNCT
fsr-3199	248	37	the	the	DET
fsr-3199	248	38	nine	nine	NUM
fsr-3199	248	39	fidelity	fidelity	NOUN
fsr-3199	248	40	select	select	ADJ
fsr-3199	248	41	portfolios	portfolio	NOUN
fsr-3199	248	42	here	here	ADV
fsr-3199	248	43	,	,	PUNCT
fsr-3199	248	44	have	have	AUX
fsr-3199	248	45	provided	provide	VERB
fsr-3199	248	46	better	well	ADJ
fsr-3199	248	47	after	after	ADP
fsr-3199	248	48	-	-	PUNCT
fsr-3199	248	49	expense	expense	NOUN
fsr-3199	248	50	returns	return	NOUN
fsr-3199	248	51	against	against	ADP
fsr-3199	248	52	broader	broad	ADJ
fsr-3199	248	53	market	market	NOUN
fsr-3199	248	54	etf	etf	NOUN
fsr-3199	248	55	,	,	PUNCT
fsr-3199	248	56	spy	spy	NOUN
fsr-3199	248	57	,	,	PUNCT
fsr-3199	248	58	and	and	CCONJ
fsr-3199	248	59	their	their	PRON
fsr-3199	248	60	peer	peer	NOUN
fsr-3199	248	61	sector	sector	NOUN
fsr-3199	248	62	etfs	etfs	NOUN
fsr-3199	248	63	,	,	PUNCT
fsr-3199	248	64	the	the	DET
fsr-3199	248	65	nine	nine	NUM
fsr-3199	248	66	select	select	ADJ
fsr-3199	248	67	sector	sector	NOUN
fsr-3199	248	68	spdr	spdr	NOUN
fsr-3199	248	69	funds	fund	NOUN
fsr-3199	248	70	,	,	PUNCT
fsr-3199	248	71	over	over	ADP
fsr-3199	248	72	the	the	DET
fsr-3199	248	73	sample	sample	NOUN
fsr-3199	248	74	period	period	NOUN
fsr-3199	248	75	1999–2010	1999–2010	NUM
fsr-3199	248	76	.	.	PUNCT
fsr-3199	249	1	not	not	PART
fsr-3199	249	2	only	only	ADV
fsr-3199	249	3	do	do	AUX
fsr-3199	249	4	they	they	PRON
fsr-3199	249	5	achieve	achieve	VERB
fsr-3199	249	6	higher	high	ADJ
fsr-3199	249	7	nominal	nominal	ADJ
fsr-3199	249	8	returns	return	NOUN
fsr-3199	249	9	over	over	ADP
fsr-3199	249	10	the	the	DET
fsr-3199	249	11	12	12	NUM
fsr-3199	249	12	years	year	NOUN
fsr-3199	249	13	,	,	PUNCT
fsr-3199	249	14	except	except	SCONJ
fsr-3199	249	15	for	for	ADP
fsr-3199	249	16	few	few	ADJ
fsr-3199	249	17	sector	sector	NOUN
fsr-3199	249	18	mutual	mutual	ADJ
fsr-3199	249	19	funds	fund	NOUN
fsr-3199	249	20	,	,	PUNCT
fsr-3199	249	21	some	some	PRON
fsr-3199	249	22	of	of	ADP
fsr-3199	249	23	the	the	DET
fsr-3199	249	24	funds	fund	NOUN
fsr-3199	249	25	also	also	ADV
fsr-3199	249	26	generate	generate	VERB
fsr-3199	249	27	higher	high	ADJ
fsr-3199	249	28	risk	risk	NOUN
fsr-3199	249	29	-	-	PUNCT
fsr-3199	249	30	adjusted	adjust	VERB
fsr-3199	249	31	returns	return	NOUN
fsr-3199	249	32	measured	measure	VERB
fsr-3199	249	33	by	by	ADP
fsr-3199	249	34	sharpe	sharpe	PROPN
fsr-3199	249	35	ratio	ratio	PROPN
fsr-3199	249	36	and	and	CCONJ
fsr-3199	249	37	!	!	PUNCT
fsr-3199	250	1	from	from	ADP
fsr-3199	250	2	various	various	ADJ
fsr-3199	250	3	asset	asset	NOUN
fsr-3199	250	4	pricing	pricing	NOUN
fsr-3199	250	5	models	model	NOUN
fsr-3199	250	6	.	.	PUNCT
fsr-3199	251	1	more	more	ADV
fsr-3199	251	2	important	important	ADJ
fsr-3199	251	3	,	,	PUNCT
fsr-3199	251	4	none	none	NOUN
fsr-3199	251	5	of	of	ADP
fsr-3199	251	6	the	the	DET
fsr-3199	251	7	sector	sector	NOUN
fsr-3199	251	8	mutual	mutual	ADJ
fsr-3199	251	9	funds	fund	NOUN
fsr-3199	251	10	generates	generate	VERB
fsr-3199	251	11	a	a	DET
fsr-3199	251	12	significant	significant	ADJ
fsr-3199	251	13	negative	negative	NOUN
fsr-3199	251	14	!	!	PUNCT
fsr-3199	252	1	for	for	ADP
fsr-3199	252	2	the	the	DET
fsr-3199	252	3	sample	sample	NOUN
fsr-3199	252	4	period	period	NOUN
fsr-3199	252	5	no	no	ADV
fsr-3199	252	6	matter	matter	ADV
fsr-3199	252	7	that	that	SCONJ
fsr-3199	252	8	asset	asset	NOUN
fsr-3199	252	9	pricing	pricing	NOUN
fsr-3199	252	10	model	model	NOUN
fsr-3199	252	11	is	be	AUX
fsr-3199	252	12	used	use	VERB
fsr-3199	252	13	.	.	PUNCT
fsr-3199	253	1	the	the	DET
fsr-3199	253	2	results	result	NOUN
fsr-3199	253	3	suggest	suggest	VERB
fsr-3199	253	4	that	that	SCONJ
fsr-3199	253	5	actively	actively	ADV
fsr-3199	253	6	managed	manage	VERB
fsr-3199	253	7	sector	sector	NOUN
fsr-3199	253	8	funds	fund	NOUN
fsr-3199	253	9	be	be	AUX
fsr-3199	253	10	considered	consider	VERB
fsr-3199	253	11	by	by	ADP
fsr-3199	253	12	individual	individual	ADJ
fsr-3199	253	13	investors	investor	NOUN
fsr-3199	253	14	and/or	and/or	CCONJ
fsr-3199	253	15	their	their	PRON
fsr-3199	253	16	financial	financial	ADJ
fsr-3199	253	17	planners	planner	NOUN
fsr-3199	253	18	for	for	ADP
fsr-3199	253	19	mutual	mutual	ADJ
fsr-3199	253	20	fund	fund	NOUN
fsr-3199	253	21	selection	selection	NOUN
fsr-3199	253	22	.	.	PUNCT
fsr-3199	254	1	©	©	PROPN
fsr-3199	254	2	2014	2014	NUM
fsr-3199	254	3	academy	academy	NOUN
fsr-3199	254	4	of	of	ADP
fsr-3199	254	5	financial	financial	ADJ
fsr-3199	254	6	services	service	NOUN
fsr-3199	254	7	.	.	PUNCT
fsr-3199	255	1	all	all	DET
fsr-3199	255	2	rights	right	NOUN
fsr-3199	255	3	reserved	reserve	VERB
fsr-3199	255	4	.	.	PUNCT
fsr-3199	256	1	jel	jel	PROPN
fsr-3199	256	2	classification	classification	NOUN
fsr-3199	256	3	:	:	PUNCT
fsr-3199	256	4	g11	g11	PROPN
fsr-3199	256	5	;	;	PUNCT
fsr-3199	256	6	g12	g12	PROPN
fsr-3199	256	7	keywords	keyword	NOUN
fsr-3199	256	8	:	:	PUNCT
fsr-3199	256	9	mutual	mutual	ADJ
fsr-3199	256	10	fund	fund	NOUN
fsr-3199	256	11	performance	performance	NOUN
fsr-3199	256	12	;	;	PUNCT
fsr-3199	256	13	active	active	ADJ
fsr-3199	256	14	mutual	mutual	ADJ
fsr-3199	256	15	fund	fund	NOUN
fsr-3199	256	16	management	management	NOUN
fsr-3199	256	17	;	;	PUNCT
fsr-3199	256	18	sector	sector	NOUN
fsr-3199	256	19	investing	invest	VERB
fsr-3199	256	20	1	1	NUM
fsr-3199	256	21	.	.	PUNCT
fsr-3199	257	1	introduction	introduction	NOUN
fsr-3199	257	2	the	the	DET
fsr-3199	257	3	mutual	mutual	ADJ
fsr-3199	257	4	fund	fund	NOUN
fsr-3199	257	5	industry	industry	NOUN
fsr-3199	257	6	has	have	AUX
fsr-3199	257	7	seen	see	VERB
fsr-3199	257	8	tremendous	tremendous	ADJ
fsr-3199	257	9	growth	growth	NOUN
fsr-3199	257	10	in	in	ADP
fsr-3199	257	11	the	the	DET
fsr-3199	257	12	past	past	ADJ
fsr-3199	257	13	few	few	ADJ
fsr-3199	257	14	decades	decade	NOUN
fsr-3199	257	15	.	.	PUNCT
fsr-3199	258	1	the	the	DET
fsr-3199	258	2	2013	2013	NUM
fsr-3199	258	3	investment	investment	NOUN
fsr-3199	258	4	company	company	NOUN
fsr-3199	258	5	institute	institute	NOUN
fsr-3199	258	6	fact	fact	NOUN
fsr-3199	258	7	book	book	NOUN
fsr-3199	258	8	shows	show	VERB
fsr-3199	258	9	that	that	SCONJ
fsr-3199	258	10	44.4	44.4	NUM
fsr-3199	258	11	%	%	NOUN
fsr-3199	258	12	of	of	ADP
fsr-3199	258	13	u.s	u.s	PROPN
fsr-3199	258	14	.	.	PROPN
fsr-3199	258	15	households	household	NOUN
fsr-3199	258	16	owned	own	VERB
fsr-3199	258	17	mutual	mutual	ADJ
fsr-3199	258	18	funds	fund	NOUN
fsr-3199	258	19	in	in	ADP
fsr-3199	258	20	2012	2012	NUM
fsr-3199	258	21	,	,	PUNCT
fsr-3199	258	22	up	up	ADV
fsr-3199	258	23	significantly	significantly	ADV
fsr-3199	258	24	from	from	ADP
fsr-3199	258	25	4.6	4.6	NUM
fsr-3199	258	26	%	%	NOUN
fsr-3199	258	27	in	in	ADP
fsr-3199	258	28	1980	1980	NUM
fsr-3199	258	29	and	and	CCONJ
fsr-3199	258	30	23.4	23.4	NUM
fsr-3199	258	31	%	%	NOUN
fsr-3199	258	32	in	in	ADP
fsr-3199	258	33	1990	1990	NUM
fsr-3199	258	34	,	,	PUNCT
fsr-3199	258	35	modestly	modestly	ADV
fsr-3199	258	36	down	down	ADV
fsr-3199	258	37	from	from	ADP
fsr-3199	258	38	48.6	48.6	NUM
fsr-3199	258	39	%	%	NOUN
fsr-3199	258	40	in	in	ADP
fsr-3199	258	41	2000	2000	NUM
fsr-3199	258	42	.	.	PUNCT
fsr-3199	259	1	bulk	bulk	NOUN
fsr-3199	259	2	of	of	ADP
fsr-3199	259	3	individual	individual	NOUN
fsr-3199	259	4	’s	’s	PART
fsr-3199	259	5	mutual	mutual	ADJ
fsr-3199	259	6	fund	fund	NOUN
fsr-3199	259	7	assets	asset	NOUN
fsr-3199	259	8	,	,	PUNCT
fsr-3199	259	9	$	$	SYM
fsr-3199	259	10	5.4	5.4	NUM
fsr-3199	259	11	trillion	trillion	NUM
fsr-3199	259	12	out	out	ADP
fsr-3199	259	13	of	of	ADP
fsr-3199	259	14	$	$	SYM
fsr-3199	259	15	11.1	11.1	NUM
fsr-3199	259	16	trillion	trillion	NUM
fsr-3199	259	17	,	,	PUNCT
fsr-3199	259	18	are	be	AUX
fsr-3199	259	19	invested	invest	VERB
fsr-3199	259	20	in	in	ADP
fsr-3199	259	21	equities	equity	NOUN
fsr-3199	259	22	.	.	PUNCT
fsr-3199	260	1	individual	individual	ADJ
fsr-3199	260	2	accounts	account	NOUN
fsr-3199	260	3	hold	hold	VERB
fsr-3199	260	4	90.3	90.3	NUM
fsr-3199	260	5	%	%	NOUN
fsr-3199	260	6	of	of	ADP
fsr-3199	260	7	total	total	ADJ
fsr-3199	260	8	equity	equity	NOUN
fsr-3199	260	9	mutual	mutual	ADJ
fsr-3199	260	10	fund	fund	NOUN
fsr-3199	260	11	assets	asset	NOUN
fsr-3199	260	12	(	(	PUNCT
fsr-3199	260	13	$	$	SYM
fsr-3199	260	14	5.9	5.9	NUM
fsr-3199	260	15	trillion	trillion	NUM
fsr-3199	260	16	)	)	PUNCT
fsr-3199	260	17	.	.	PUNCT
fsr-3199	261	1	with	with	ADP
fsr-3199	261	2	the	the	DET
fsr-3199	261	3	expansion	expansion	NOUN
fsr-3199	261	4	of	of	ADP
fsr-3199	261	5	defined	define	VERB
fsr-3199	261	6	contribution	contribution	NOUN
fsr-3199	261	7	plan	plan	NOUN
fsr-3199	261	8	assets	asset	NOUN
fsr-3199	261	9	,	,	PUNCT
fsr-3199	261	10	almost	almost	ADV
fsr-3199	261	11	threefold	threefold	ADV
fsr-3199	261	12	from	from	ADP
fsr-3199	261	13	$	$	SYM
fsr-3199	261	14	1.7	1.7	NUM
fsr-3199	261	15	*	*	PUNCT
fsr-3199	261	16	corresponding	correspond	VERB
fsr-3199	261	17	author	author	NOUN
fsr-3199	261	18	.	.	PUNCT
fsr-3199	262	1	tel	tel	PROPN
fsr-3199	262	2	.	.	PUNCT
fsr-3199	262	3	:	:	PUNCT
fsr-3199	262	4	!	!	PUNCT
fsr-3199	263	1	1	1	NUM
fsr-3199	263	2	-	-	SYM
fsr-3199	263	3	217	217	NUM
fsr-3199	263	4	-	-	NUM
fsr-3199	263	5	581	581	NUM
fsr-3199	263	6	-	-	NUM
fsr-3199	263	7	2227	2227	NUM
fsr-3199	263	8	;	;	PUNCT
fsr-3199	263	9	fax	fax	NOUN
fsr-3199	263	10	:	:	PUNCT
fsr-3199	263	11	!	!	PUNCT
fsr-3199	264	1	1	1	NUM
fsr-3199	264	2	-	-	SYM
fsr-3199	264	3	217	217	NUM
fsr-3199	264	4	-	-	PUNCT
fsr-3199	264	5	581	581	NUM
fsr-3199	264	6	-	-	SYM
fsr-3199	264	7	6642	6642	NUM
fsr-3199	264	8	.	.	PUNCT
fsr-3199	265	1	e	e	X
fsr-3199	265	2	-	-	NOUN
fsr-3199	265	3	mail	mail	NOUN
fsr-3199	265	4	address	address	NOUN
fsr-3199	265	5	:	:	PUNCT
fsr-3199	265	6	cylin@eiu.edu	cylin@eiu.edu	PROPN
fsr-3199	265	7	(	(	PUNCT
fsr-3199	265	8	c.y	c.y	PROPN
fsr-3199	265	9	.	.	PROPN
fsr-3199	265	10	lin	lin	PROPN
fsr-3199	265	11	)	)	PUNCT
fsr-3199	265	12	financial	financial	ADJ
fsr-3199	265	13	services	service	NOUN
fsr-3199	265	14	review	review	VERB
fsr-3199	265	15	23	23	NUM
fsr-3199	265	16	(	(	PUNCT
fsr-3199	265	17	2014	2014	NUM
fsr-3199	265	18	)	)	PUNCT
fsr-3199	265	19	249–271	249–271	NUM
fsr-3199	265	20	1057	1057	NUM
fsr-3199	265	21	-	-	SYM
fsr-3199	265	22	0810/14/$	0810/14/$	NUM
fsr-3199	265	23	–	–	PUNCT
fsr-3199	265	24	see	see	VERB
fsr-3199	265	25	front	front	ADJ
fsr-3199	265	26	matter	matter	NOUN
fsr-3199	266	1	©	©	PROPN
fsr-3199	266	2	2014	2014	NUM
fsr-3199	266	3	academy	academy	NOUN
fsr-3199	266	4	of	of	ADP
fsr-3199	266	5	financial	financial	ADJ
fsr-3199	266	6	services	service	NOUN
fsr-3199	266	7	.	.	PUNCT
fsr-3199	267	1	all	all	DET
fsr-3199	267	2	rights	right	NOUN
fsr-3199	267	3	reserved	reserve	VERB
fsr-3199	267	4	.	.	PUNCT
fsr-3199	268	1	trillion	trillion	NUM
fsr-3199	268	2	in	in	ADP
fsr-3199	268	3	1995	1995	NUM
fsr-3199	268	4	to	to	ADP
fsr-3199	268	5	$	$	SYM
fsr-3199	268	6	5.1	5.1	NUM
fsr-3199	268	7	trillion	trillion	NUM
fsr-3199	268	8	in	in	ADP
fsr-3199	268	9	2012	2012	NUM
fsr-3199	268	10	,	,	PUNCT
fsr-3199	268	11	knowledge	knowledge	NOUN
fsr-3199	268	12	in	in	ADP
fsr-3199	268	13	equity	equity	NOUN
fsr-3199	268	14	mutual	mutual	ADJ
fsr-3199	268	15	funds	fund	NOUN
fsr-3199	268	16	becomes	become	VERB
fsr-3199	268	17	more	more	ADV
fsr-3199	268	18	and	and	CCONJ
fsr-3199	268	19	more	more	ADV
fsr-3199	268	20	important	important	ADJ
fsr-3199	268	21	for	for	ADP
fsr-3199	268	22	individual	individual	ADJ
fsr-3199	268	23	investors	investor	NOUN
fsr-3199	268	24	.	.	PUNCT
fsr-3199	269	1	today	today	NOUN
fsr-3199	269	2	many	many	ADJ
fsr-3199	269	3	retirement	retirement	NOUN
fsr-3199	269	4	savings	saving	NOUN
fsr-3199	269	5	plans	plan	NOUN
fsr-3199	269	6	offer	offer	VERB
fsr-3199	269	7	a	a	DET
fsr-3199	269	8	broader	broad	ADJ
fsr-3199	269	9	range	range	NOUN
fsr-3199	269	10	of	of	ADP
fsr-3199	269	11	investment	investment	NOUN
fsr-3199	269	12	vehicles	vehicle	NOUN
fsr-3199	269	13	for	for	ADP
fsr-3199	269	14	individual	individual	ADJ
fsr-3199	269	15	investors	investor	NOUN
fsr-3199	269	16	.	.	PUNCT
fsr-3199	270	1	sector	sector	NOUN
fsr-3199	270	2	funds	fund	NOUN
fsr-3199	270	3	appear	appear	VERB
fsr-3199	270	4	on	on	ADP
fsr-3199	270	5	the	the	DET
fsr-3199	270	6	investment	investment	NOUN
fsr-3199	270	7	menu	menu	NOUN
fsr-3199	270	8	for	for	ADP
fsr-3199	270	9	many	many	ADJ
fsr-3199	270	10	plan	plan	NOUN
fsr-3199	270	11	participants	participant	NOUN
fsr-3199	270	12	.	.	PUNCT
fsr-3199	271	1	do	do	AUX
fsr-3199	271	2	they	they	PRON
fsr-3199	271	3	deserve	deserve	VERB
fsr-3199	271	4	individual	individual	ADJ
fsr-3199	271	5	investors	investor	NOUN
fsr-3199	271	6	’	'	PUNCT
fsr-3199	271	7	attention	attention	NOUN
fsr-3199	271	8	?	?	PUNCT
fsr-3199	272	1	how	how	SCONJ
fsr-3199	272	2	is	be	AUX
fsr-3199	272	3	their	their	PRON
fsr-3199	272	4	historical	historical	ADJ
fsr-3199	272	5	performance	performance	NOUN
fsr-3199	272	6	against	against	ADP
fsr-3199	272	7	their	their	PRON
fsr-3199	272	8	benchmarks	benchmark	NOUN
fsr-3199	272	9	?	?	PUNCT
fsr-3199	273	1	should	should	AUX
fsr-3199	273	2	financial	financial	ADJ
fsr-3199	273	3	planners	planner	NOUN
fsr-3199	273	4	recommend	recommend	VERB
fsr-3199	273	5	such	such	ADJ
fsr-3199	273	6	mutual	mutual	ADJ
fsr-3199	273	7	funds	fund	NOUN
fsr-3199	273	8	to	to	ADP
fsr-3199	273	9	their	their	PRON
fsr-3199	273	10	clients	client	NOUN
fsr-3199	273	11	?	?	PUNCT
fsr-3199	274	1	using	use	VERB
fsr-3199	274	2	sector	sector	NOUN
fsr-3199	274	3	funds	fund	NOUN
fsr-3199	274	4	with	with	ADP
fsr-3199	274	5	the	the	DET
fsr-3199	274	6	longest	long	ADJ
fsr-3199	274	7	history	history	NOUN
fsr-3199	274	8	,	,	PUNCT
fsr-3199	274	9	the	the	DET
fsr-3199	274	10	fidelity	fidelity	NOUN
fsr-3199	274	11	select	select	ADJ
fsr-3199	274	12	portfolios	portfolio	NOUN
fsr-3199	274	13	and	and	CCONJ
fsr-3199	274	14	the	the	DET
fsr-3199	274	15	select	select	ADJ
fsr-3199	274	16	sector	sector	NOUN
fsr-3199	274	17	spdr	spdr	NOUN
fsr-3199	274	18	funds	fund	NOUN
fsr-3199	274	19	,	,	PUNCT
fsr-3199	274	20	this	this	DET
fsr-3199	274	21	article	article	NOUN
fsr-3199	274	22	tries	try	VERB
fsr-3199	274	23	to	to	PART
fsr-3199	274	24	answer	answer	VERB
fsr-3199	274	25	these	these	DET
fsr-3199	274	26	questions	question	NOUN
fsr-3199	274	27	for	for	ADP
fsr-3199	274	28	individual	individual	ADJ
fsr-3199	274	29	investors	investor	NOUN
fsr-3199	274	30	and/or	and/or	CCONJ
fsr-3199	274	31	their	their	PRON
fsr-3199	274	32	financial	financial	ADJ
fsr-3199	274	33	planners	planner	NOUN
fsr-3199	274	34	.	.	PUNCT
fsr-3199	275	1	once	once	SCONJ
fsr-3199	275	2	investors	investor	NOUN
fsr-3199	275	3	decide	decide	VERB
fsr-3199	275	4	to	to	PART
fsr-3199	275	5	allocate	allocate	VERB
fsr-3199	275	6	their	their	PRON
fsr-3199	275	7	assets	asset	NOUN
fsr-3199	275	8	to	to	ADP
fsr-3199	275	9	the	the	DET
fsr-3199	275	10	u.s	u.s	PROPN
fsr-3199	275	11	.	.	PROPN
fsr-3199	275	12	public	public	ADJ
fsr-3199	275	13	equity	equity	NOUN
fsr-3199	275	14	market	market	NOUN
fsr-3199	275	15	,	,	PUNCT
fsr-3199	275	16	they	they	PRON
fsr-3199	275	17	must	must	AUX
fsr-3199	275	18	evaluate	evaluate	VERB
fsr-3199	275	19	possible	possible	ADJ
fsr-3199	275	20	ways	way	NOUN
fsr-3199	275	21	to	to	PART
fsr-3199	275	22	implement	implement	VERB
fsr-3199	275	23	the	the	DET
fsr-3199	275	24	allocation	allocation	NOUN
fsr-3199	275	25	in	in	ADP
fsr-3199	275	26	their	their	PRON
fsr-3199	275	27	subportfolios	subportfolio	NOUN
fsr-3199	275	28	.	.	PUNCT
fsr-3199	276	1	there	there	PRON
fsr-3199	276	2	are	be	VERB
fsr-3199	276	3	two	two	NUM
fsr-3199	276	4	dimensions	dimension	NOUN
fsr-3199	276	5	of	of	ADP
fsr-3199	276	6	this	this	DET
fsr-3199	276	7	implementation	implementation	NOUN
fsr-3199	276	8	.	.	PUNCT
fsr-3199	277	1	the	the	DET
fsr-3199	277	2	first	first	ADJ
fsr-3199	277	3	one	one	NOUN
fsr-3199	277	4	is	be	AUX
fsr-3199	277	5	indexing	indexing	NOUN
fsr-3199	277	6	or	or	CCONJ
fsr-3199	277	7	not	not	PART
fsr-3199	277	8	:	:	PUNCT
fsr-3199	277	9	do	do	AUX
fsr-3199	277	10	investors	investor	NOUN
fsr-3199	277	11	want	want	VERB
fsr-3199	277	12	to	to	PART
fsr-3199	277	13	passively	passively	ADV
fsr-3199	277	14	invest	invest	VERB
fsr-3199	277	15	so	so	SCONJ
fsr-3199	277	16	that	that	SCONJ
fsr-3199	277	17	their	their	PRON
fsr-3199	277	18	returns	return	NOUN
fsr-3199	277	19	closely	closely	ADV
fsr-3199	277	20	track	track	VERB
fsr-3199	277	21	selected	select	VERB
fsr-3199	277	22	indexes	index	NOUN
fsr-3199	277	23	and	and	CCONJ
fsr-3199	277	24	at	at	ADP
fsr-3199	277	25	the	the	DET
fsr-3199	277	26	same	same	ADJ
fsr-3199	277	27	time	time	NOUN
fsr-3199	277	28	investors	investor	NOUN
fsr-3199	277	29	pay	pay	VERB
fsr-3199	277	30	less	less	ADJ
fsr-3199	277	31	fees	fee	NOUN
fsr-3199	277	32	and	and	CCONJ
fsr-3199	277	33	experience	experience	NOUN
fsr-3199	277	34	less	less	ADJ
fsr-3199	277	35	turnover	turnover	NOUN
fsr-3199	277	36	?	?	PUNCT
fsr-3199	278	1	or	or	CCONJ
fsr-3199	278	2	do	do	AUX
fsr-3199	278	3	investors	investor	NOUN
fsr-3199	278	4	want	want	VERB
fsr-3199	278	5	to	to	PART
fsr-3199	278	6	actively	actively	ADV
fsr-3199	278	7	manage	manage	VERB
fsr-3199	278	8	their	their	PRON
fsr-3199	278	9	subportfolios	subportfolio	NOUN
fsr-3199	278	10	either	either	CCONJ
fsr-3199	278	11	in	in	ADP
fsr-3199	278	12	-	-	PUNCT
fsr-3199	278	13	house	house	NOUN
fsr-3199	278	14	or	or	CCONJ
fsr-3199	278	15	through	through	ADP
fsr-3199	278	16	external	external	ADJ
fsr-3199	278	17	fund	fund	NOUN
fsr-3199	278	18	managers	manager	NOUN
fsr-3199	278	19	?	?	PUNCT
fsr-3199	279	1	sullivan	sullivan	PROPN
fsr-3199	279	2	and	and	CCONJ
fsr-3199	279	3	xiong	xiong	PROPN
fsr-3199	279	4	(	(	PUNCT
fsr-3199	279	5	2012	2012	NUM
fsr-3199	279	6	)	)	PUNCT
fsr-3199	279	7	estimate	estimate	VERB
fsr-3199	279	8	that	that	SCONJ
fsr-3199	279	9	$	$	SYM
fsr-3199	279	10	1.2	1.2	NUM
fsr-3199	279	11	trillion	trillion	NUM
fsr-3199	279	12	out	out	ADP
fsr-3199	279	13	of	of	ADP
fsr-3199	279	14	$	$	SYM
fsr-3199	279	15	3.5	3.5	NUM
fsr-3199	279	16	trillion	trillion	NUM
fsr-3199	279	17	assets	asset	NOUN
fsr-3199	279	18	in	in	ADP
fsr-3199	279	19	the	the	DET
fsr-3199	279	20	u.s	u.s	PROPN
fsr-3199	279	21	.	.	PROPN
fsr-3199	279	22	equity	equity	NOUN
fsr-3199	279	23	mutual	mutual	ADJ
fsr-3199	279	24	funds	fund	NOUN
fsr-3199	279	25	and	and	CCONJ
fsr-3199	279	26	etfs	etfs	PROPN
fsr-3199	279	27	was	be	AUX
fsr-3199	279	28	passively	passively	ADV
fsr-3199	279	29	managed	manage	VERB
fsr-3199	279	30	as	as	ADP
fsr-3199	279	31	of	of	ADP
fsr-3199	279	32	september	september	PROPN
fsr-3199	279	33	2010	2010	NUM
fsr-3199	279	34	;	;	PUNCT
fsr-3199	279	35	equity	equity	NOUN
fsr-3199	279	36	index	index	NOUN
fsr-3199	279	37	mutual	mutual	ADJ
fsr-3199	279	38	funds	fund	NOUN
fsr-3199	279	39	and	and	CCONJ
fsr-3199	279	40	equity	equity	NOUN
fsr-3199	279	41	etfs	etfs	PROPN
fsr-3199	279	42	split	split	VERB
fsr-3199	279	43	the	the	DET
fsr-3199	279	44	share	share	NOUN
fsr-3199	279	45	of	of	ADP
fsr-3199	279	46	passively	passively	ADV
fsr-3199	279	47	managed	manage	VERB
fsr-3199	279	48	equity	equity	NOUN
fsr-3199	279	49	index	index	NOUN
fsr-3199	279	50	funds.1	funds.1	VERB
fsr-3199	279	51	the	the	DET
fsr-3199	279	52	second	second	ADJ
fsr-3199	279	53	dimension	dimension	NOUN
fsr-3199	279	54	of	of	ADP
fsr-3199	279	55	this	this	DET
fsr-3199	279	56	implementation	implementation	NOUN
fsr-3199	279	57	is	be	AUX
fsr-3199	279	58	whether	whether	SCONJ
fsr-3199	279	59	to	to	PART
fsr-3199	279	60	make	make	VERB
fsr-3199	279	61	allocation	allocation	NOUN
fsr-3199	279	62	decisions	decision	NOUN
fsr-3199	279	63	at	at	ADP
fsr-3199	279	64	the	the	DET
fsr-3199	279	65	sector	sector	NOUN
fsr-3199	279	66	level	level	NOUN
fsr-3199	279	67	:	:	PUNCT
fsr-3199	279	68	do	do	AUX
fsr-3199	279	69	investors	investor	NOUN
fsr-3199	279	70	want	want	VERB
fsr-3199	279	71	to	to	PART
fsr-3199	279	72	further	far	ADV
fsr-3199	279	73	divide	divide	VERB
fsr-3199	279	74	stocks	stock	NOUN
fsr-3199	279	75	by	by	ADP
fsr-3199	279	76	sector	sector	NOUN
fsr-3199	279	77	/	/	SYM
fsr-3199	279	78	industry	industry	NOUN
fsr-3199	279	79	and	and	CCONJ
fsr-3199	279	80	set	set	VERB
fsr-3199	279	81	up	up	ADP
fsr-3199	279	82	weight	weight	NOUN
fsr-3199	279	83	limits	limit	NOUN
fsr-3199	279	84	to	to	ADP
fsr-3199	279	85	these	these	DET
fsr-3199	279	86	groups	group	NOUN
fsr-3199	279	87	?	?	PUNCT
fsr-3199	280	1	or	or	CCONJ
fsr-3199	280	2	do	do	AUX
fsr-3199	280	3	investors	investor	NOUN
fsr-3199	280	4	not	not	PART
fsr-3199	280	5	care	care	VERB
fsr-3199	280	6	about	about	ADP
fsr-3199	280	7	sector	sector	NOUN
fsr-3199	280	8	issues	issue	NOUN
fsr-3199	280	9	at	at	ADV
fsr-3199	280	10	all	all	ADV
fsr-3199	280	11	.	.	PUNCT
fsr-3199	281	1	porter	porter	NOUN
fsr-3199	281	2	(	(	PUNCT
fsr-3199	281	3	1985	1985	NUM
fsr-3199	281	4	)	)	PUNCT
fsr-3199	281	5	and	and	CCONJ
fsr-3199	281	6	mcgahan	mcgahan	NOUN
fsr-3199	281	7	and	and	CCONJ
fsr-3199	281	8	porter	porter	NOUN
fsr-3199	281	9	(	(	PUNCT
fsr-3199	281	10	1997	1997	NUM
fsr-3199	281	11	)	)	PUNCT
fsr-3199	281	12	make	make	VERB
fsr-3199	281	13	a	a	DET
fsr-3199	281	14	strong	strong	ADJ
fsr-3199	281	15	case	case	NOUN
fsr-3199	281	16	for	for	ADP
fsr-3199	281	17	sector	sector	NOUN
fsr-3199	281	18	investing	investing	NOUN
fsr-3199	281	19	:	:	PUNCT
fsr-3199	281	20	they	they	PRON
fsr-3199	281	21	demonstrate	demonstrate	VERB
fsr-3199	281	22	that	that	SCONJ
fsr-3199	281	23	a	a	DET
fsr-3199	281	24	company	company	NOUN
fsr-3199	281	25	’s	’s	PART
fsr-3199	281	26	performance	performance	NOUN
fsr-3199	281	27	is	be	AUX
fsr-3199	281	28	influenced	influence	VERB
fsr-3199	281	29	by	by	ADP
fsr-3199	281	30	the	the	DET
fsr-3199	281	31	growth	growth	NOUN
fsr-3199	281	32	and	and	CCONJ
fsr-3199	281	33	structure	structure	NOUN
fsr-3199	281	34	of	of	ADP
fsr-3199	281	35	its	its	PRON
fsr-3199	281	36	industry	industry	NOUN
fsr-3199	281	37	.	.	PUNCT
fsr-3199	282	1	in	in	ADP
fsr-3199	282	2	addition	addition	NOUN
fsr-3199	282	3	,	,	PUNCT
fsr-3199	282	4	groysberg	groysberg	PROPN
fsr-3199	282	5	et	et	PROPN
fsr-3199	282	6	al	al	PROPN
fsr-3199	282	7	.	.	PROPN
fsr-3199	282	8	,	,	PUNCT
fsr-3199	282	9	(	(	PUNCT
fsr-3199	282	10	2011	2011	NUM
fsr-3199	282	11	)	)	PUNCT
fsr-3199	282	12	show	show	VERB
fsr-3199	282	13	that	that	PRON
fsr-3199	282	14	forecasted	forecast	VERB
fsr-3199	282	15	industry	industry	NOUN
fsr-3199	282	16	growth	growth	NOUN
fsr-3199	282	17	is	be	AUX
fsr-3199	282	18	the	the	DET
fsr-3199	282	19	most	most	ADV
fsr-3199	282	20	important	important	ADJ
fsr-3199	282	21	explanatory	explanatory	ADJ
fsr-3199	282	22	variable	variable	NOUN
fsr-3199	282	23	when	when	SCONJ
fsr-3199	282	24	analysts	analyst	NOUN
fsr-3199	282	25	construct	construct	VERB
fsr-3199	282	26	their	their	PRON
fsr-3199	282	27	forecasts	forecast	NOUN
fsr-3199	282	28	on	on	ADP
fsr-3199	282	29	companies	company	NOUN
fsr-3199	282	30	.	.	PUNCT
fsr-3199	283	1	in	in	ADP
fsr-3199	283	2	this	this	DET
fsr-3199	283	3	article	article	NOUN
fsr-3199	283	4	,	,	PUNCT
fsr-3199	283	5	i	i	PRON
fsr-3199	283	6	examine	examine	VERB
fsr-3199	283	7	the	the	DET
fsr-3199	283	8	performance	performance	NOUN
fsr-3199	283	9	of	of	ADP
fsr-3199	283	10	actively	actively	ADV
fsr-3199	283	11	managed	manage	VERB
fsr-3199	283	12	equity	equity	NOUN
fsr-3199	283	13	sector	sector	NOUN
fsr-3199	283	14	funds	fund	NOUN
fsr-3199	283	15	and	and	CCONJ
fsr-3199	283	16	their	their	PRON
fsr-3199	283	17	passively	passively	ADV
fsr-3199	283	18	managed	manage	VERB
fsr-3199	283	19	counterparties	counterpartie	NOUN
fsr-3199	283	20	to	to	PART
fsr-3199	283	21	assist	assist	VERB
fsr-3199	283	22	investors	investor	NOUN
fsr-3199	283	23	in	in	ADP
fsr-3199	283	24	their	their	PRON
fsr-3199	283	25	decisions	decision	NOUN
fsr-3199	283	26	in	in	ADP
fsr-3199	283	27	implementing	implement	VERB
fsr-3199	283	28	equity	equity	NOUN
fsr-3199	283	29	sector	sector	NOUN
fsr-3199	283	30	asset	asset	NOUN
fsr-3199	283	31	allocations	allocation	NOUN
fsr-3199	283	32	.	.	PUNCT
fsr-3199	284	1	the	the	DET
fsr-3199	284	2	research	research	NOUN
fsr-3199	284	3	question	question	NOUN
fsr-3199	284	4	i	i	PRON
fsr-3199	284	5	try	try	VERB
fsr-3199	284	6	to	to	PART
fsr-3199	284	7	answer	answer	VERB
fsr-3199	284	8	is	be	AUX
fsr-3199	284	9	:	:	PUNCT
fsr-3199	284	10	when	when	SCONJ
fsr-3199	284	11	an	an	DET
fsr-3199	284	12	investor	investor	NOUN
fsr-3199	284	13	wants	want	VERB
fsr-3199	284	14	to	to	PART
fsr-3199	284	15	use	use	VERB
fsr-3199	284	16	external	external	ADJ
fsr-3199	284	17	fund	fund	NOUN
fsr-3199	284	18	managers	manager	NOUN
fsr-3199	284	19	to	to	PART
fsr-3199	284	20	allocate	allocate	VERB
fsr-3199	284	21	assets	asset	NOUN
fsr-3199	284	22	among	among	ADP
fsr-3199	284	23	u.s	u.s	PROPN
fsr-3199	284	24	.	.	PROPN
fsr-3199	284	25	equity	equity	NOUN
fsr-3199	284	26	sectors	sector	NOUN
fsr-3199	284	27	,	,	PUNCT
fsr-3199	284	28	are	be	AUX
fsr-3199	284	29	sector	sector	NOUN
fsr-3199	284	30	index	index	NOUN
fsr-3199	284	31	funds	fund	NOUN
fsr-3199	284	32	a	a	DET
fsr-3199	284	33	better	well	ADJ
fsr-3199	284	34	choice	choice	NOUN
fsr-3199	284	35	than	than	ADP
fsr-3199	284	36	actively	actively	ADV
fsr-3199	284	37	managed	manage	VERB
fsr-3199	284	38	funds	fund	NOUN
fsr-3199	284	39	or	or	CCONJ
fsr-3199	284	40	vice	vice	NOUN
fsr-3199	284	41	versa	versa	ADV
fsr-3199	284	42	?	?	PUNCT
fsr-3199	285	1	two	two	NUM
fsr-3199	285	2	parallel	parallel	ADJ
fsr-3199	285	3	analyses	analysis	NOUN
fsr-3199	285	4	regarding	regard	VERB
fsr-3199	285	5	equity	equity	NOUN
fsr-3199	285	6	sector	sector	NOUN
fsr-3199	285	7	fund	fund	NOUN
fsr-3199	285	8	performance	performance	NOUN
fsr-3199	285	9	are	be	AUX
fsr-3199	285	10	provided	provide	VERB
fsr-3199	285	11	in	in	ADP
fsr-3199	285	12	this	this	DET
fsr-3199	285	13	article	article	NOUN
fsr-3199	285	14	.	.	PUNCT
fsr-3199	286	1	one	one	NUM
fsr-3199	286	2	is	be	AUX
fsr-3199	286	3	their	their	PRON
fsr-3199	286	4	performance	performance	NOUN
fsr-3199	286	5	against	against	ADP
fsr-3199	286	6	a	a	DET
fsr-3199	286	7	broad	broad	ADJ
fsr-3199	286	8	u.s	u.s	PROPN
fsr-3199	286	9	.	.	PROPN
fsr-3199	286	10	equity	equity	NOUN
fsr-3199	286	11	market	market	NOUN
fsr-3199	286	12	index	index	NOUN
fsr-3199	286	13	fund	fund	NOUN
fsr-3199	286	14	,	,	PUNCT
fsr-3199	286	15	which	which	PRON
fsr-3199	286	16	tests	test	VERB
fsr-3199	286	17	the	the	DET
fsr-3199	286	18	efficient	efficient	ADJ
fsr-3199	286	19	market	market	NOUN
fsr-3199	286	20	hypothesis	hypothesis	NOUN
fsr-3199	286	21	(	(	PUNCT
fsr-3199	286	22	emh	emh	PROPN
fsr-3199	286	23	)	)	PUNCT
fsr-3199	286	24	.	.	PUNCT
fsr-3199	287	1	this	this	DET
fsr-3199	287	2	analysis	analysis	NOUN
fsr-3199	287	3	serves	serve	VERB
fsr-3199	287	4	as	as	ADP
fsr-3199	287	5	a	a	DET
fsr-3199	287	6	general	general	ADJ
fsr-3199	287	7	empirical	empirical	ADJ
fsr-3199	287	8	study	study	NOUN
fsr-3199	287	9	on	on	ADP
fsr-3199	287	10	u.s	u.s	PROPN
fsr-3199	287	11	.	.	PROPN
fsr-3199	287	12	equity	equity	NOUN
fsr-3199	287	13	market	market	NOUN
fsr-3199	287	14	efficiency	efficiency	NOUN
fsr-3199	287	15	.	.	PUNCT
fsr-3199	288	1	the	the	DET
fsr-3199	288	2	other	other	ADJ
fsr-3199	288	3	is	be	AUX
fsr-3199	288	4	sector	sector	NOUN
fsr-3199	288	5	mutual	mutual	ADJ
fsr-3199	288	6	funds	fund	NOUN
fsr-3199	288	7	’	'	PUNCT
fsr-3199	288	8	performance	performance	NOUN
fsr-3199	288	9	against	against	ADP
fsr-3199	288	10	sector	sector	NOUN
fsr-3199	288	11	index	index	NOUN
fsr-3199	288	12	funds	fund	NOUN
fsr-3199	288	13	,	,	PUNCT
fsr-3199	288	14	which	which	PRON
fsr-3199	288	15	tests	test	VERB
fsr-3199	288	16	emh	emh	PROPN
fsr-3199	288	17	in	in	ADP
fsr-3199	288	18	a	a	DET
fsr-3199	288	19	smaller	small	ADJ
fsr-3199	288	20	territory	territory	NOUN
fsr-3199	288	21	:	:	PUNCT
fsr-3199	288	22	equity	equity	NOUN
fsr-3199	288	23	sector	sector	NOUN
fsr-3199	288	24	.	.	PUNCT
fsr-3199	289	1	it	it	PRON
fsr-3199	289	2	is	be	AUX
fsr-3199	289	3	arguable	arguable	ADJ
fsr-3199	289	4	that	that	SCONJ
fsr-3199	289	5	using	use	VERB
fsr-3199	289	6	a	a	DET
fsr-3199	289	7	broad	broad	ADJ
fsr-3199	289	8	equity	equity	NOUN
fsr-3199	289	9	market	market	NOUN
fsr-3199	289	10	index	index	NOUN
fsr-3199	289	11	is	be	AUX
fsr-3199	289	12	not	not	PART
fsr-3199	289	13	appropriate	appropriate	ADJ
fsr-3199	289	14	when	when	SCONJ
fsr-3199	289	15	evaluating	evaluate	VERB
fsr-3199	289	16	a	a	DET
fsr-3199	289	17	sector	sector	NOUN
fsr-3199	289	18	fund	fund	NOUN
fsr-3199	289	19	because	because	SCONJ
fsr-3199	289	20	it	it	PRON
fsr-3199	289	21	has	have	VERB
fsr-3199	289	22	a	a	DET
fsr-3199	289	23	much	much	ADV
fsr-3199	289	24	smaller	small	ADJ
fsr-3199	289	25	universe	universe	NOUN
fsr-3199	289	26	of	of	ADP
fsr-3199	289	27	securities	security	NOUN
fsr-3199	289	28	from	from	ADP
fsr-3199	289	29	which	which	PRON
fsr-3199	289	30	to	to	PART
fsr-3199	289	31	choose	choose	VERB
fsr-3199	289	32	.	.	PUNCT
fsr-3199	290	1	an	an	DET
fsr-3199	290	2	index	index	NOUN
fsr-3199	290	3	for	for	ADP
fsr-3199	290	4	the	the	DET
fsr-3199	290	5	same	same	ADJ
fsr-3199	290	6	sector	sector	NOUN
fsr-3199	290	7	would	would	AUX
fsr-3199	290	8	be	be	AUX
fsr-3199	290	9	more	more	ADV
fsr-3199	290	10	appropriate	appropriate	ADJ
fsr-3199	290	11	when	when	SCONJ
fsr-3199	290	12	used	use	VERB
fsr-3199	290	13	as	as	ADP
fsr-3199	290	14	a	a	DET
fsr-3199	290	15	benchmark	benchmark	NOUN
fsr-3199	290	16	.	.	PUNCT
fsr-3199	291	1	in	in	ADP
fsr-3199	291	2	reality	reality	NOUN
fsr-3199	291	3	,	,	PUNCT
fsr-3199	291	4	this	this	PRON
fsr-3199	291	5	is	be	AUX
fsr-3199	291	6	what	what	PRON
fsr-3199	291	7	many	many	ADJ
fsr-3199	291	8	actively	actively	ADV
fsr-3199	291	9	managed	manage	VERB
fsr-3199	291	10	funds	fund	NOUN
fsr-3199	291	11	do	do	VERB
fsr-3199	291	12	:	:	PUNCT
fsr-3199	291	13	they	they	PRON
fsr-3199	291	14	select	select	VERB
fsr-3199	291	15	an	an	DET
fsr-3199	291	16	index	index	NOUN
fsr-3199	291	17	that	that	PRON
fsr-3199	291	18	best	good	ADJ
fsr-3199	291	19	matches	match	VERB
fsr-3199	291	20	their	their	PRON
fsr-3199	291	21	investment	investment	NOUN
fsr-3199	291	22	universe	universe	NOUN
fsr-3199	291	23	as	as	ADP
fsr-3199	291	24	their	their	PRON
fsr-3199	291	25	benchmark	benchmark	NOUN
fsr-3199	291	26	.	.	PUNCT
fsr-3199	292	1	2	2	X
fsr-3199	292	2	.	.	X
fsr-3199	292	3	sector	sector	NOUN
fsr-3199	292	4	mutual	mutual	ADJ
fsr-3199	292	5	funds	fund	NOUN
fsr-3199	292	6	and	and	CCONJ
fsr-3199	292	7	etfs	etfs	PROPN
fsr-3199	292	8	a	a	DET
fsr-3199	292	9	variety	variety	NOUN
fsr-3199	292	10	of	of	ADP
fsr-3199	292	11	equity	equity	NOUN
fsr-3199	292	12	sector	sector	NOUN
fsr-3199	292	13	funds	fund	NOUN
fsr-3199	292	14	have	have	AUX
fsr-3199	292	15	been	be	AUX
fsr-3199	292	16	introduced	introduce	VERB
fsr-3199	292	17	to	to	ADP
fsr-3199	292	18	the	the	DET
fsr-3199	292	19	market	market	NOUN
fsr-3199	292	20	place	place	NOUN
fsr-3199	292	21	during	during	ADP
fsr-3199	292	22	the	the	DET
fsr-3199	292	23	past	past	ADJ
fsr-3199	292	24	several	several	ADJ
fsr-3199	292	25	decades	decade	NOUN
fsr-3199	292	26	.	.	PUNCT
fsr-3199	293	1	these	these	DET
fsr-3199	293	2	sector	sector	NOUN
fsr-3199	293	3	funds	fund	NOUN
fsr-3199	293	4	allow	allow	VERB
fsr-3199	293	5	investors	investor	NOUN
fsr-3199	293	6	to	to	PART
fsr-3199	293	7	custom	custom	VERB
fsr-3199	293	8	tailor	tailor	NOUN
fsr-3199	293	9	asset	asset	NOUN
fsr-3199	293	10	allocations	allocation	NOUN
fsr-3199	293	11	to	to	PART
fsr-3199	293	12	fit	fit	VERB
fsr-3199	293	13	250	250	NUM
fsr-3199	293	14	c.y	c.y	PROPN
fsr-3199	293	15	.	.	PROPN
fsr-3199	293	16	lin	lin	PROPN
fsr-3199	293	17	/	/	SYM
fsr-3199	293	18	financial	financial	ADJ
fsr-3199	293	19	services	service	NOUN
fsr-3199	293	20	review	review	VERB
fsr-3199	293	21	23	23	NUM
fsr-3199	293	22	(	(	PUNCT
fsr-3199	293	23	2014	2014	NUM
fsr-3199	293	24	)	)	PUNCT
fsr-3199	293	25	249–271	249–271	NUM
fsr-3199	293	26	their	their	PRON
fsr-3199	293	27	particular	particular	ADJ
fsr-3199	293	28	investment	investment	NOUN
fsr-3199	293	29	needs	need	NOUN
fsr-3199	293	30	or	or	CCONJ
fsr-3199	293	31	goals	goal	NOUN
fsr-3199	293	32	.	.	PUNCT
fsr-3199	294	1	like	like	ADP
fsr-3199	294	2	their	their	PRON
fsr-3199	294	3	broad	broad	ADJ
fsr-3199	294	4	equity	equity	NOUN
fsr-3199	294	5	market	market	NOUN
fsr-3199	294	6	counterparties	counterpartie	NOUN
fsr-3199	294	7	,	,	PUNCT
fsr-3199	294	8	index	index	NOUN
fsr-3199	294	9	sector	sector	NOUN
fsr-3199	294	10	funds	fund	NOUN
fsr-3199	294	11	emerged	emerge	VERB
fsr-3199	294	12	later	later	ADV
fsr-3199	294	13	than	than	ADP
fsr-3199	294	14	actively	actively	ADV
fsr-3199	294	15	managed	manage	VERB
fsr-3199	294	16	sector	sector	NOUN
fsr-3199	294	17	funds	fund	NOUN
fsr-3199	294	18	.	.	PUNCT
fsr-3199	295	1	two	two	NUM
fsr-3199	295	2	groups	group	NOUN
fsr-3199	295	3	of	of	ADP
fsr-3199	295	4	sector	sector	NOUN
fsr-3199	295	5	funds	fund	NOUN
fsr-3199	295	6	with	with	ADP
fsr-3199	295	7	the	the	DET
fsr-3199	295	8	longest	long	ADJ
fsr-3199	295	9	history	history	NOUN
fsr-3199	295	10	in	in	ADP
fsr-3199	295	11	each	each	DET
fsr-3199	295	12	category	category	NOUN
fsr-3199	295	13	are	be	AUX
fsr-3199	295	14	used	use	VERB
fsr-3199	295	15	in	in	ADP
fsr-3199	295	16	this	this	DET
fsr-3199	295	17	study	study	NOUN
fsr-3199	295	18	:	:	PUNCT
fsr-3199	295	19	the	the	DET
fsr-3199	295	20	fidelity	fidelity	NOUN
fsr-3199	295	21	select	select	ADJ
fsr-3199	295	22	portfolios	portfolio	NOUN
fsr-3199	295	23	and	and	CCONJ
fsr-3199	295	24	the	the	DET
fsr-3199	295	25	select	select	ADJ
fsr-3199	295	26	sector	sector	NOUN
fsr-3199	295	27	spdr	spdr	NOUN
fsr-3199	295	28	funds	fund	NOUN
fsr-3199	295	29	.	.	PUNCT
fsr-3199	296	1	in	in	ADP
fsr-3199	296	2	addition	addition	NOUN
fsr-3199	296	3	,	,	PUNCT
fsr-3199	296	4	spdr	spdr	NOUN
fsr-3199	296	5	s&p	s&p	PROPN
fsr-3199	296	6	500	500	NUM
fsr-3199	296	7	etf	etf	NOUN
fsr-3199	296	8	is	be	AUX
fsr-3199	296	9	used	use	VERB
fsr-3199	296	10	as	as	ADP
fsr-3199	296	11	an	an	DET
fsr-3199	296	12	investable	investable	ADJ
fsr-3199	296	13	benchmark	benchmark	NOUN
fsr-3199	296	14	for	for	ADP
fsr-3199	296	15	the	the	DET
fsr-3199	296	16	study	study	NOUN
fsr-3199	296	17	.	.	PUNCT
fsr-3199	297	1	2.1	2.1	NUM
fsr-3199	297	2	.	.	PUNCT
fsr-3199	298	1	fidelity	fidelity	NOUN
fsr-3199	298	2	select	select	ADJ
fsr-3199	298	3	portfolios	portfolio	NOUN
fsr-3199	298	4	the	the	DET
fsr-3199	298	5	fidelity	fidelity	NOUN
fsr-3199	298	6	’s	’s	PART
fsr-3199	298	7	web	web	NOUN
fsr-3199	298	8	site2	site2	NOUN
fsr-3199	298	9	listed	list	VERB
fsr-3199	298	10	38	38	NUM
fsr-3199	298	11	mutual	mutual	ADJ
fsr-3199	298	12	funds	fund	NOUN
fsr-3199	298	13	under	under	ADP
fsr-3199	298	14	its	its	PRON
fsr-3199	298	15	stock	stock	NOUN
fsr-3199	298	16	funds	fund	NOUN
fsr-3199	298	17	/	/	SYM
fsr-3199	298	18	sector	sector	NOUN
fsr-3199	298	19	funds	fund	NOUN
fsr-3199	298	20	category	category	NOUN
fsr-3199	298	21	at	at	ADP
fsr-3199	298	22	the	the	DET
fsr-3199	298	23	time	time	NOUN
fsr-3199	298	24	of	of	ADP
fsr-3199	298	25	writing	write	VERB
fsr-3199	298	26	this	this	DET
fsr-3199	298	27	article	article	NOUN
fsr-3199	298	28	.	.	PUNCT
fsr-3199	299	1	the	the	DET
fsr-3199	299	2	inception	inception	ADJ
fsr-3199	299	3	date	date	NOUN
fsr-3199	299	4	of	of	ADP
fsr-3199	299	5	the	the	DET
fsr-3199	299	6	earliest	early	ADJ
fsr-3199	299	7	three	three	NUM
fsr-3199	299	8	sector	sector	NOUN
fsr-3199	299	9	funds	fund	NOUN
fsr-3199	299	10	(	(	PUNCT
fsr-3199	299	11	energy	energy	NOUN
fsr-3199	299	12	,	,	PUNCT
fsr-3199	299	13	healthcare	healthcare	NOUN
fsr-3199	299	14	,	,	PUNCT
fsr-3199	299	15	and	and	CCONJ
fsr-3199	299	16	technology	technology	NOUN
fsr-3199	299	17	)	)	PUNCT
fsr-3199	299	18	is	be	AUX
fsr-3199	299	19	july	july	PROPN
fsr-3199	299	20	14	14	NUM
fsr-3199	299	21	,	,	PUNCT
fsr-3199	299	22	1981	1981	NUM
fsr-3199	299	23	.	.	PUNCT
fsr-3199	300	1	i	i	PRON
fsr-3199	300	2	identified	identify	VERB
fsr-3199	300	3	nine	nine	NUM
fsr-3199	300	4	broader	broad	ADJ
fsr-3199	300	5	sector	sector	NOUN
fsr-3199	300	6	funds	fund	NOUN
fsr-3199	300	7	based	base	VERB
fsr-3199	300	8	on	on	ADP
fsr-3199	300	9	fund	fund	NOUN
fsr-3199	300	10	prospectus	prospectus	NOUN
fsr-3199	300	11	:	:	PUNCT
fsr-3199	300	12	select	select	ADJ
fsr-3199	300	13	consumer	consumer	NOUN
fsr-3199	300	14	discretionary	discretionary	ADJ
fsr-3199	300	15	portfolio	portfolio	NOUN
fsr-3199	300	16	(	(	PUNCT
fsr-3199	300	17	fscpx	fscpx	PROPN
fsr-3199	300	18	)	)	PUNCT
fsr-3199	300	19	,	,	PUNCT
fsr-3199	300	20	select	select	ADJ
fsr-3199	300	21	consumer	consumer	NOUN
fsr-3199	300	22	staples	staple	NOUN
fsr-3199	300	23	portfolio	portfolio	NOUN
fsr-3199	300	24	(	(	PUNCT
fsr-3199	300	25	fdfax	fdfax	PROPN
fsr-3199	300	26	)	)	PUNCT
fsr-3199	300	27	,	,	PUNCT
fsr-3199	300	28	select	select	ADJ
fsr-3199	300	29	energy	energy	NOUN
fsr-3199	300	30	portfolio	portfolio	NOUN
fsr-3199	300	31	(	(	PUNCT
fsr-3199	300	32	fsenx	fsenx	PROPN
fsr-3199	300	33	)	)	PUNCT
fsr-3199	300	34	,	,	PUNCT
fsr-3199	300	35	select	select	VERB
fsr-3199	300	36	financial	financial	ADJ
fsr-3199	300	37	services	service	NOUN
fsr-3199	300	38	portfolio	portfolio	NOUN
fsr-3199	300	39	(	(	PUNCT
fsr-3199	300	40	fidsx	fidsx	NOUN
fsr-3199	300	41	)	)	PUNCT
fsr-3199	300	42	,	,	PUNCT
fsr-3199	300	43	select	select	ADJ
fsr-3199	300	44	health	health	NOUN
fsr-3199	300	45	care	care	NOUN
fsr-3199	300	46	portfolio	portfolio	NOUN
fsr-3199	300	47	(	(	PUNCT
fsr-3199	300	48	fsphx	fsphx	NOUN
fsr-3199	300	49	)	)	PUNCT
fsr-3199	300	50	,	,	PUNCT
fsr-3199	300	51	select	select	ADJ
fsr-3199	300	52	industrials	industrial	NOUN
fsr-3199	300	53	portfolio	portfolio	NOUN
fsr-3199	300	54	(	(	PUNCT
fsr-3199	300	55	fcyix	fcyix	PROPN
fsr-3199	300	56	)	)	PUNCT
fsr-3199	300	57	,	,	PUNCT
fsr-3199	300	58	select	select	ADJ
fsr-3199	300	59	materials	material	NOUN
fsr-3199	300	60	portfolio	portfolio	NOUN
fsr-3199	300	61	(	(	PUNCT
fsr-3199	300	62	fsdpx	fsdpx	PROPN
fsr-3199	300	63	)	)	PUNCT
fsr-3199	300	64	,	,	PUNCT
fsr-3199	300	65	select	select	ADJ
fsr-3199	300	66	technology	technology	NOUN
fsr-3199	300	67	portfolio	portfolio	NOUN
fsr-3199	300	68	(	(	PUNCT
fsr-3199	300	69	fsptx	fsptx	PROPN
fsr-3199	300	70	)	)	PUNCT
fsr-3199	300	71	,	,	PUNCT
fsr-3199	300	72	and	and	CCONJ
fsr-3199	300	73	select	select	ADJ
fsr-3199	300	74	utilities	utility	NOUN
fsr-3199	300	75	portfolio	portfolio	NOUN
fsr-3199	300	76	(	(	PUNCT
fsr-3199	300	77	fsutx).3	fsutx).3	X
fsr-3199	300	78	the	the	DET
fsr-3199	300	79	above	above	ADJ
fsr-3199	300	80	funds	fund	NOUN
fsr-3199	300	81	match	match	VERB
fsr-3199	300	82	nine	nine	NUM
fsr-3199	300	83	sector	sector	NOUN
fsr-3199	300	84	index	index	NOUN
fsr-3199	300	85	funds	fund	NOUN
fsr-3199	300	86	that	that	PRON
fsr-3199	300	87	are	be	AUX
fsr-3199	300	88	described	describe	VERB
fsr-3199	300	89	later	later	ADV
fsr-3199	300	90	.	.	PUNCT
fsr-3199	301	1	these	these	DET
fsr-3199	301	2	sector	sector	NOUN
fsr-3199	301	3	mutual	mutual	ADJ
fsr-3199	301	4	funds	fund	NOUN
fsr-3199	301	5	were	be	AUX
fsr-3199	301	6	started	start	VERB
fsr-3199	301	7	between	between	ADP
fsr-3199	301	8	july	july	PROPN
fsr-3199	301	9	1981	1981	NUM
fsr-3199	301	10	and	and	CCONJ
fsr-3199	301	11	march	march	PROPN
fsr-3199	301	12	1997	1997	NUM
fsr-3199	301	13	.	.	PUNCT
fsr-3199	302	1	most	most	ADJ
fsr-3199	302	2	of	of	ADP
fsr-3199	302	3	the	the	DET
fsr-3199	302	4	other	other	ADJ
fsr-3199	302	5	funds	fund	NOUN
fsr-3199	302	6	listed	list	VERB
fsr-3199	302	7	are	be	AUX
fsr-3199	302	8	narrower	narrow	ADJ
fsr-3199	302	9	focused	focus	VERB
fsr-3199	302	10	industry	industry	NOUN
fsr-3199	302	11	funds	fund	NOUN
fsr-3199	302	12	.	.	PUNCT
fsr-3199	303	1	according	accord	VERB
fsr-3199	303	2	to	to	ADP
fsr-3199	303	3	fidelity	fidelity	PROPN
fsr-3199	303	4	’s	’s	PART
fsr-3199	303	5	fund	fund	NOUN
fsr-3199	303	6	prospectuses	prospectus	NOUN
fsr-3199	303	7	,	,	PUNCT
fsr-3199	303	8	these	these	DET
fsr-3199	303	9	funds	fund	NOUN
fsr-3199	303	10	seek	seek	VERB
fsr-3199	303	11	capital	capital	NOUN
fsr-3199	303	12	appreciation	appreciation	NOUN
fsr-3199	303	13	,	,	PUNCT
fsr-3199	303	14	invest	invest	VERB
fsr-3199	303	15	in	in	ADP
fsr-3199	303	16	domestic	domestic	ADJ
fsr-3199	303	17	and	and	CCONJ
fsr-3199	303	18	foreign	foreign	ADJ
fsr-3199	303	19	issuers	issuer	NOUN
fsr-3199	303	20	,	,	PUNCT
fsr-3199	303	21	normally	normally	ADV
fsr-3199	303	22	invest	invest	VERB
fsr-3199	303	23	primarily	primarily	ADV
fsr-3199	303	24	in	in	ADP
fsr-3199	303	25	common	common	ADJ
fsr-3199	303	26	stocks	stock	NOUN
fsr-3199	303	27	,	,	PUNCT
fsr-3199	303	28	and	and	CCONJ
fsr-3199	303	29	invest	invest	VERB
fsr-3199	303	30	at	at	ADV
fsr-3199	303	31	least	least	ADV
fsr-3199	303	32	80	80	NUM
fsr-3199	303	33	%	%	NOUN
fsr-3199	303	34	of	of	ADP
fsr-3199	303	35	assets	asset	NOUN
fsr-3199	303	36	in	in	ADP
fsr-3199	303	37	securities	security	NOUN
fsr-3199	303	38	of	of	ADP
fsr-3199	303	39	companies	company	NOUN
fsr-3199	303	40	principally	principally	ADV
fsr-3199	303	41	engaged	engage	VERB
fsr-3199	303	42	in	in	ADP
fsr-3199	303	43	the	the	DET
fsr-3199	303	44	selected	select	VERB
fsr-3199	303	45	sector	sector	NOUN
fsr-3199	303	46	.	.	PUNCT
fsr-3199	304	1	in	in	ADP
fsr-3199	304	2	other	other	ADJ
fsr-3199	304	3	words	word	NOUN
fsr-3199	304	4	,	,	PUNCT
fsr-3199	304	5	these	these	DET
fsr-3199	304	6	funds	fund	NOUN
fsr-3199	304	7	are	be	AUX
fsr-3199	304	8	actively	actively	ADV
fsr-3199	304	9	managed	manage	VERB
fsr-3199	304	10	.	.	PUNCT
fsr-3199	305	1	fidelity	fidelity	PROPN
fsr-3199	305	2	management	management	PROPN
fsr-3199	305	3	&	&	CCONJ
fsr-3199	305	4	research	research	PROPN
fsr-3199	305	5	company	company	NOUN
fsr-3199	305	6	is	be	AUX
fsr-3199	305	7	the	the	DET
fsr-3199	305	8	fund	fund	NOUN
fsr-3199	305	9	’s	’s	PART
fsr-3199	305	10	manager	manager	NOUN
fsr-3199	305	11	.	.	PUNCT
fsr-3199	306	1	the	the	DET
fsr-3199	306	2	fidelity	fidelity	PROPN
fsr-3199	306	3	select	select	ADJ
fsr-3199	306	4	portfolios	portfolio	NOUN
fsr-3199	306	5	have	have	VERB
fsr-3199	306	6	an	an	DET
fsr-3199	306	7	expense	expense	NOUN
fsr-3199	306	8	ratio	ratio	NOUN
fsr-3199	306	9	between	between	ADP
fsr-3199	306	10	0.80	0.80	NUM
fsr-3199	306	11	%	%	NOUN
fsr-3199	306	12	(	(	PUNCT
fsr-3199	306	13	healthcare	healthcare	PROPN
fsr-3199	306	14	)	)	PUNCT
fsr-3199	306	15	and	and	CCONJ
fsr-3199	306	16	1.41	1.41	NUM
fsr-3199	306	17	%	%	NOUN
fsr-3199	306	18	(	(	PUNCT
fsr-3199	306	19	materials	material	NOUN
fsr-3199	306	20	)	)	PUNCT
fsr-3199	306	21	as	as	ADP
fsr-3199	306	22	of	of	ADP
fsr-3199	306	23	february	february	PROPN
fsr-3199	306	24	29	29	NUM
fsr-3199	306	25	,	,	PUNCT
fsr-3199	306	26	2012	2012	NUM
fsr-3199	306	27	.	.	PUNCT
fsr-3199	307	1	the	the	DET
fsr-3199	307	2	portfolio	portfolio	NOUN
fsr-3199	307	3	turnover	turnover	NOUN
fsr-3199	307	4	rate	rate	NOUN
fsr-3199	307	5	is	be	AUX
fsr-3199	307	6	between	between	ADP
fsr-3199	307	7	35	35	NUM
fsr-3199	307	8	%	%	NOUN
fsr-3199	307	9	(	(	PUNCT
fsr-3199	307	10	consumer	consumer	NOUN
fsr-3199	307	11	staples	staple	NOUN
fsr-3199	307	12	)	)	PUNCT
fsr-3199	307	13	and	and	CCONJ
fsr-3199	307	14	384	384	NUM
fsr-3199	307	15	%	%	NOUN
fsr-3199	307	16	(	(	PUNCT
fsr-3199	307	17	financial	financial	ADJ
fsr-3199	307	18	services	service	NOUN
fsr-3199	307	19	)	)	PUNCT
fsr-3199	307	20	.	.	PUNCT
fsr-3199	308	1	the	the	DET
fsr-3199	308	2	funds	fund	NOUN
fsr-3199	308	3	have	have	VERB
fsr-3199	308	4	net	net	ADJ
fsr-3199	308	5	assets	asset	NOUN
fsr-3199	308	6	between	between	ADP
fsr-3199	308	7	$	$	SYM
fsr-3199	308	8	0.28	0.28	NUM
fsr-3199	308	9	billion	billion	NUM
fsr-3199	308	10	(	(	PUNCT
fsr-3199	308	11	consumer	consumer	NOUN
fsr-3199	308	12	discretionary	discretionary	NOUN
fsr-3199	308	13	)	)	PUNCT
fsr-3199	308	14	and	and	CCONJ
fsr-3199	308	15	$	$	SYM
fsr-3199	308	16	2.50	2.50	NUM
fsr-3199	308	17	billion	billion	NUM
fsr-3199	308	18	(	(	PUNCT
fsr-3199	308	19	energy).4	energy).4	NOUN
fsr-3199	308	20	fidelity	fidelity	NOUN
fsr-3199	308	21	charges	charge	VERB
fsr-3199	308	22	a	a	DET
fsr-3199	308	23	short	short	ADJ
fsr-3199	308	24	-	-	PUNCT
fsr-3199	308	25	term	term	NOUN
fsr-3199	308	26	redemption	redemption	NOUN
fsr-3199	308	27	fee	fee	NOUN
fsr-3199	308	28	,	,	PUNCT
fsr-3199	308	29	0.75	0.75	NUM
fsr-3199	308	30	%	%	NOUN
fsr-3199	308	31	,	,	PUNCT
fsr-3199	308	32	when	when	SCONJ
fsr-3199	308	33	money	money	NOUN
fsr-3199	308	34	is	be	AUX
fsr-3199	308	35	withdrawn	withdraw	VERB
fsr-3199	308	36	from	from	ADP
fsr-3199	308	37	a	a	DET
fsr-3199	308	38	sector	sector	NOUN
fsr-3199	308	39	fund	fund	NOUN
fsr-3199	308	40	within	within	ADP
fsr-3199	308	41	30	30	NUM
fsr-3199	308	42	days	day	NOUN
fsr-3199	308	43	of	of	ADP
fsr-3199	308	44	purchase	purchase	NOUN
fsr-3199	308	45	to	to	PART
fsr-3199	308	46	reduce	reduce	VERB
fsr-3199	308	47	short	short	ADJ
fsr-3199	308	48	-	-	PUNCT
fsr-3199	308	49	term	term	NOUN
fsr-3199	308	50	mutual	mutual	ADJ
fsr-3199	308	51	fund	fund	NOUN
fsr-3199	308	52	trading.5	trading.5	ADP
fsr-3199	308	53	all	all	DET
fsr-3199	308	54	these	these	DET
fsr-3199	308	55	sector	sector	NOUN
fsr-3199	308	56	funds	fund	NOUN
fsr-3199	308	57	are	be	AUX
fsr-3199	308	58	open	open	ADJ
fsr-3199	308	59	to	to	ADP
fsr-3199	308	60	new	new	ADJ
fsr-3199	308	61	investors	investor	NOUN
fsr-3199	308	62	.	.	PUNCT
fsr-3199	309	1	2.2	2.2	NUM
fsr-3199	309	2	.	.	PUNCT
fsr-3199	309	3	select	select	ADJ
fsr-3199	309	4	sector	sector	NOUN
fsr-3199	309	5	spdr	spdr	NOUN
fsr-3199	309	6	funds	fund	VERB
fsr-3199	309	7	the	the	DET
fsr-3199	309	8	select	select	ADJ
fsr-3199	309	9	sector	sector	NOUN
fsr-3199	309	10	spdr	spdr	PROPN
fsr-3199	309	11	trust	trust	PROPN
fsr-3199	309	12	was	be	AUX
fsr-3199	309	13	organized	organize	VERB
fsr-3199	309	14	as	as	ADP
fsr-3199	309	15	a	a	DET
fsr-3199	309	16	massachusetts	massachusetts	PROPN
fsr-3199	309	17	business	business	PROPN
fsr-3199	309	18	trust	trust	NOUN
fsr-3199	309	19	on	on	ADP
fsr-3199	309	20	june	june	PROPN
fsr-3199	309	21	10	10	NUM
fsr-3199	309	22	,	,	PUNCT
fsr-3199	309	23	1998	1998	NUM
fsr-3199	309	24	.	.	PUNCT
fsr-3199	310	1	state	state	PROPN
fsr-3199	310	2	street	street	PROPN
fsr-3199	310	3	global	global	ADJ
fsr-3199	310	4	advisors	advisor	NOUN
fsr-3199	310	5	serves	serve	VERB
fsr-3199	310	6	as	as	ADP
fsr-3199	310	7	the	the	DET
fsr-3199	310	8	fund	fund	NOUN
fsr-3199	310	9	manager	manager	NOUN
fsr-3199	310	10	.	.	PUNCT
fsr-3199	311	1	the	the	DET
fsr-3199	311	2	trust	trust	NOUN
fsr-3199	311	3	consists	consist	VERB
fsr-3199	311	4	of	of	ADP
fsr-3199	311	5	nine	nine	NUM
fsr-3199	311	6	separate	separate	ADJ
fsr-3199	311	7	investment	investment	NOUN
fsr-3199	311	8	portfolios	portfolio	NOUN
fsr-3199	311	9	(	(	PUNCT
fsr-3199	311	10	each	each	PRON
fsr-3199	311	11	a	a	DET
fsr-3199	311	12	“	"	PUNCT
fsr-3199	311	13	select	select	ADJ
fsr-3199	311	14	sector	sector	NOUN
fsr-3199	311	15	spdr	spdr	PROPN
fsr-3199	311	16	fund	fund	PROPN
fsr-3199	311	17	”	"	PUNCT
fsr-3199	311	18	)	)	PUNCT
fsr-3199	311	19	incepted	incepte	VERB
fsr-3199	311	20	in	in	ADP
fsr-3199	311	21	december	december	PROPN
fsr-3199	311	22	1998	1998	NUM
fsr-3199	311	23	:	:	PUNCT
fsr-3199	311	24	the	the	DET
fsr-3199	311	25	consumer	consumer	NOUN
fsr-3199	311	26	discretionary	discretionary	ADJ
fsr-3199	311	27	select	select	ADJ
fsr-3199	311	28	sector	sector	NOUN
fsr-3199	311	29	spdr	spdr	NOUN
fsr-3199	311	30	fund	fund	PROPN
fsr-3199	311	31	(	(	PUNCT
fsr-3199	311	32	xly	xly	PROPN
fsr-3199	311	33	)	)	PUNCT
fsr-3199	311	34	,	,	PUNCT
fsr-3199	311	35	the	the	DET
fsr-3199	311	36	consumer	consumer	NOUN
fsr-3199	311	37	staples	staple	NOUN
fsr-3199	311	38	select	select	VERB
fsr-3199	311	39	sector	sector	NOUN
fsr-3199	311	40	spdr	spdr	NOUN
fsr-3199	311	41	fund	fund	PROPN
fsr-3199	311	42	(	(	PUNCT
fsr-3199	311	43	xlp	xlp	PROPN
fsr-3199	311	44	)	)	PUNCT
fsr-3199	311	45	,	,	PUNCT
fsr-3199	311	46	the	the	DET
fsr-3199	311	47	energy	energy	NOUN
fsr-3199	311	48	select	select	ADJ
fsr-3199	311	49	sector	sector	NOUN
fsr-3199	311	50	spdr	spdr	PROPN
fsr-3199	311	51	fund	fund	PROPN
fsr-3199	311	52	(	(	PUNCT
fsr-3199	311	53	xle	xle	PROPN
fsr-3199	311	54	)	)	PUNCT
fsr-3199	311	55	,	,	PUNCT
fsr-3199	311	56	the	the	DET
fsr-3199	311	57	financial	financial	ADJ
fsr-3199	311	58	select	select	ADJ
fsr-3199	311	59	sector	sector	NOUN
fsr-3199	311	60	spdr	spdr	NOUN
fsr-3199	311	61	fund	fund	PROPN
fsr-3199	311	62	(	(	PUNCT
fsr-3199	311	63	xlf	xlf	PROPN
fsr-3199	311	64	)	)	PUNCT
fsr-3199	311	65	,	,	PUNCT
fsr-3199	311	66	the	the	DET
fsr-3199	311	67	health	health	NOUN
fsr-3199	311	68	care	care	NOUN
fsr-3199	311	69	select	select	ADJ
fsr-3199	311	70	sector	sector	NOUN
fsr-3199	311	71	spdr	spdr	NOUN
fsr-3199	311	72	fund	fund	PROPN
fsr-3199	311	73	(	(	PUNCT
fsr-3199	311	74	xlv	xlv	PROPN
fsr-3199	311	75	)	)	PUNCT
fsr-3199	311	76	,	,	PUNCT
fsr-3199	311	77	the	the	DET
fsr-3199	311	78	industrial	industrial	ADJ
fsr-3199	311	79	select	select	ADJ
fsr-3199	311	80	sector	sector	NOUN
fsr-3199	311	81	spdr	spdr	NOUN
fsr-3199	311	82	fund	fund	PROPN
fsr-3199	311	83	(	(	PUNCT
fsr-3199	311	84	xli	xli	PROPN
fsr-3199	311	85	)	)	PUNCT
fsr-3199	311	86	,	,	PUNCT
fsr-3199	311	87	the	the	DET
fsr-3199	311	88	materials	material	NOUN
fsr-3199	311	89	select	select	VERB
fsr-3199	311	90	sector	sector	NOUN
fsr-3199	311	91	spdr	spdr	NOUN
fsr-3199	311	92	fund	fund	PROPN
fsr-3199	311	93	(	(	PUNCT
fsr-3199	311	94	xlb	xlb	PROPN
fsr-3199	311	95	)	)	PUNCT
fsr-3199	311	96	,	,	PUNCT
fsr-3199	311	97	the	the	DET
fsr-3199	311	98	technology	technology	NOUN
fsr-3199	311	99	select	select	ADJ
fsr-3199	311	100	sector	sector	NOUN
fsr-3199	311	101	spdr	spdr	NOUN
fsr-3199	311	102	fund	fund	PROPN
fsr-3199	311	103	(	(	PUNCT
fsr-3199	311	104	xlk	xlk	PROPN
fsr-3199	311	105	)	)	PUNCT
fsr-3199	311	106	,	,	PUNCT
fsr-3199	311	107	and	and	CCONJ
fsr-3199	311	108	the	the	DET
fsr-3199	311	109	utilities	utility	NOUN
fsr-3199	311	110	select	select	VERB
fsr-3199	311	111	sector	sector	NOUN
fsr-3199	311	112	spdr	spdr	NOUN
fsr-3199	311	113	fund	fund	PROPN
fsr-3199	311	114	(	(	PUNCT
fsr-3199	311	115	xlu	xlu	ADJ
fsr-3199	311	116	)	)	PUNCT
fsr-3199	311	117	.	.	PUNCT
fsr-3199	312	1	these	these	DET
fsr-3199	312	2	sector	sector	NOUN
fsr-3199	312	3	funds	fund	NOUN
fsr-3199	312	4	seek	seek	VERB
fsr-3199	312	5	to	to	PART
fsr-3199	312	6	provide	provide	VERB
fsr-3199	312	7	investment	investment	NOUN
fsr-3199	312	8	results	result	NOUN
fsr-3199	312	9	that	that	SCONJ
fsr-3199	312	10	,	,	PUNCT
fsr-3199	312	11	before	before	ADP
fsr-3199	312	12	expenses	expense	NOUN
fsr-3199	312	13	,	,	PUNCT
fsr-3199	312	14	correspond	correspond	VERB
fsr-3199	312	15	generally	generally	ADV
fsr-3199	312	16	to	to	ADP
fsr-3199	312	17	the	the	DET
fsr-3199	312	18	price	price	NOUN
fsr-3199	312	19	and	and	CCONJ
fsr-3199	312	20	yield	yield	VERB
fsr-3199	312	21	performance	performance	NOUN
fsr-3199	312	22	of	of	ADP
fsr-3199	312	23	publicly	publicly	ADV
fsr-3199	312	24	traded	trade	VERB
fsr-3199	312	25	equity	equity	NOUN
fsr-3199	312	26	securities	security	NOUN
fsr-3199	312	27	of	of	ADP
fsr-3199	312	28	companies	company	NOUN
fsr-3199	312	29	in	in	ADP
fsr-3199	312	30	certain	certain	ADJ
fsr-3199	312	31	“	"	PUNCT
fsr-3199	312	32	select	select	ADJ
fsr-3199	312	33	sector	sector	NOUN
fsr-3199	312	34	indexes	index	NOUN
fsr-3199	312	35	”	"	PUNCT
fsr-3199	312	36	:	:	PUNCT
fsr-3199	312	37	the	the	DET
fsr-3199	312	38	consumer	consumer	NOUN
fsr-3199	312	39	discretionary	discretionary	ADJ
fsr-3199	312	40	251c.y	251c.y	PROPN
fsr-3199	312	41	.	.	PUNCT
fsr-3199	313	1	lin	lin	PROPN
fsr-3199	313	2	/	/	SYM
fsr-3199	313	3	financial	financial	ADJ
fsr-3199	313	4	services	service	NOUN
fsr-3199	313	5	review	review	VERB
fsr-3199	313	6	23	23	NUM
fsr-3199	313	7	(	(	PUNCT
fsr-3199	313	8	2014	2014	NUM
fsr-3199	313	9	)	)	PUNCT
fsr-3199	313	10	249–271	249–271	NUM
fsr-3199	313	11	select	select	ADJ
fsr-3199	313	12	sector	sector	NOUN
fsr-3199	313	13	index	index	NOUN
fsr-3199	313	14	,	,	PUNCT
fsr-3199	313	15	the	the	DET
fsr-3199	313	16	consumer	consumer	NOUN
fsr-3199	313	17	staples	staple	NOUN
fsr-3199	313	18	select	select	VERB
fsr-3199	313	19	sector	sector	NOUN
fsr-3199	313	20	index	index	NOUN
fsr-3199	313	21	,	,	PUNCT
fsr-3199	313	22	the	the	DET
fsr-3199	313	23	energy	energy	NOUN
fsr-3199	313	24	select	select	ADJ
fsr-3199	313	25	sector	sector	NOUN
fsr-3199	313	26	index	index	NOUN
fsr-3199	313	27	,	,	PUNCT
fsr-3199	313	28	the	the	DET
fsr-3199	313	29	financial	financial	ADJ
fsr-3199	313	30	select	select	ADJ
fsr-3199	313	31	sector	sector	NOUN
fsr-3199	313	32	index	index	NOUN
fsr-3199	313	33	,	,	PUNCT
fsr-3199	313	34	the	the	DET
fsr-3199	313	35	health	health	NOUN
fsr-3199	313	36	care	care	NOUN
fsr-3199	313	37	select	select	PROPN
fsr-3199	313	38	sector	sector	NOUN
fsr-3199	313	39	index	index	NOUN
fsr-3199	313	40	,	,	PUNCT
fsr-3199	313	41	the	the	DET
fsr-3199	313	42	industrial	industrial	ADJ
fsr-3199	313	43	select	select	ADJ
fsr-3199	313	44	sector	sector	NOUN
fsr-3199	313	45	index	index	NOUN
fsr-3199	313	46	,	,	PUNCT
fsr-3199	313	47	the	the	DET
fsr-3199	313	48	materials	material	NOUN
fsr-3199	313	49	select	select	ADJ
fsr-3199	313	50	sector	sector	NOUN
fsr-3199	313	51	index	index	NOUN
fsr-3199	313	52	,	,	PUNCT
fsr-3199	313	53	the	the	DET
fsr-3199	313	54	technology	technology	NOUN
fsr-3199	313	55	select	select	ADJ
fsr-3199	313	56	sector	sector	NOUN
fsr-3199	313	57	index	index	NOUN
fsr-3199	313	58	,	,	PUNCT
fsr-3199	313	59	and	and	CCONJ
fsr-3199	313	60	the	the	DET
fsr-3199	313	61	utilities	utility	NOUN
fsr-3199	313	62	select	select	VERB
fsr-3199	313	63	sector	sector	NOUN
fsr-3199	313	64	index	index	NOUN
fsr-3199	313	65	.	.	PUNCT
fsr-3199	314	1	each	each	DET
fsr-3199	314	2	stock	stock	NOUN
fsr-3199	314	3	in	in	ADP
fsr-3199	314	4	the	the	DET
fsr-3199	314	5	s&p	s&p	PROPN
fsr-3199	314	6	500	500	NUM
fsr-3199	314	7	is	be	AUX
fsr-3199	314	8	allocated	allocate	VERB
fsr-3199	314	9	to	to	ADP
fsr-3199	314	10	one	one	NUM
fsr-3199	314	11	and	and	CCONJ
fsr-3199	314	12	only	only	ADV
fsr-3199	314	13	one	one	NUM
fsr-3199	314	14	select	select	ADJ
fsr-3199	314	15	sector	sector	NOUN
fsr-3199	314	16	index	index	NOUN
fsr-3199	314	17	.	.	PUNCT
fsr-3199	315	1	the	the	DET
fsr-3199	315	2	combined	combined	ADJ
fsr-3199	315	3	companies	company	NOUN
fsr-3199	315	4	of	of	ADP
fsr-3199	315	5	the	the	DET
fsr-3199	315	6	nine	nine	NUM
fsr-3199	315	7	select	select	ADJ
fsr-3199	315	8	sector	sector	NOUN
fsr-3199	315	9	indexes	index	NOUN
fsr-3199	315	10	represent	represent	VERB
fsr-3199	315	11	all	all	PRON
fsr-3199	315	12	of	of	ADP
fsr-3199	315	13	the	the	DET
fsr-3199	315	14	companies	company	NOUN
fsr-3199	315	15	in	in	ADP
fsr-3199	315	16	the	the	DET
fsr-3199	315	17	s&p	s&p	PROPN
fsr-3199	315	18	500	500	NUM
fsr-3199	315	19	.	.	PUNCT
fsr-3199	316	1	that	that	PRON
fsr-3199	316	2	is	is	ADV
fsr-3199	316	3	,	,	PUNCT
fsr-3199	316	4	the	the	DET
fsr-3199	316	5	select	select	ADJ
fsr-3199	316	6	sector	sector	NOUN
fsr-3199	316	7	spdr	spdr	NOUN
fsr-3199	316	8	funds	fund	NOUN
fsr-3199	316	9	unbundle	unbundle	VERB
fsr-3199	316	10	the	the	DET
fsr-3199	316	11	s&p	s&p	PROPN
fsr-3199	316	12	500.6	500.6	NUM
fsr-3199	316	13	these	these	DET
fsr-3199	316	14	passively	passively	ADV
fsr-3199	316	15	managed	manage	VERB
fsr-3199	316	16	sector	sector	NOUN
fsr-3199	316	17	funds	fund	NOUN
fsr-3199	316	18	use	use	VERB
fsr-3199	316	19	a	a	DET
fsr-3199	316	20	replication	replication	NOUN
fsr-3199	316	21	strategy	strategy	NOUN
fsr-3199	316	22	,	,	PUNCT
fsr-3199	316	23	attempting	attempt	VERB
fsr-3199	316	24	to	to	PART
fsr-3199	316	25	track	track	VERB
fsr-3199	316	26	the	the	DET
fsr-3199	316	27	performance	performance	NOUN
fsr-3199	316	28	of	of	ADP
fsr-3199	316	29	an	an	DET
fsr-3199	316	30	unmanaged	unmanaged	ADJ
fsr-3199	316	31	index	index	NOUN
fsr-3199	316	32	of	of	ADP
fsr-3199	316	33	securities	security	NOUN
fsr-3199	316	34	.	.	PUNCT
fsr-3199	317	1	according	accord	VERB
fsr-3199	317	2	to	to	ADP
fsr-3199	317	3	select	select	VERB
fsr-3199	317	4	sector	sector	NOUN
fsr-3199	317	5	spdr	spdr	NOUN
fsr-3199	317	6	fund	fund	PROPN
fsr-3199	317	7	annual	annual	ADJ
fsr-3199	317	8	report	report	NOUN
fsr-3199	317	9	,	,	PUNCT
fsr-3199	317	10	the	the	DET
fsr-3199	317	11	ratio	ratio	NOUN
fsr-3199	317	12	of	of	ADP
fsr-3199	317	13	expenses	expense	NOUN
fsr-3199	317	14	to	to	PART
fsr-3199	317	15	average	average	VERB
fsr-3199	317	16	net	net	ADJ
fsr-3199	317	17	assets	asset	NOUN
fsr-3199	317	18	is	be	AUX
fsr-3199	317	19	0.19	0.19	NUM
fsr-3199	317	20	%	%	NOUN
fsr-3199	317	21	for	for	ADP
fsr-3199	317	22	each	each	DET
fsr-3199	317	23	individual	individual	ADJ
fsr-3199	317	24	fund	fund	NOUN
fsr-3199	317	25	as	as	ADP
fsr-3199	317	26	of	of	ADP
fsr-3199	317	27	september	september	PROPN
fsr-3199	317	28	30	30	NUM
fsr-3199	317	29	,	,	PUNCT
fsr-3199	317	30	2011	2011	NUM
fsr-3199	317	31	.	.	PUNCT
fsr-3199	318	1	the	the	DET
fsr-3199	318	2	turnover	turnover	NOUN
fsr-3199	318	3	rate	rate	NOUN
fsr-3199	318	4	is	be	AUX
fsr-3199	318	5	between	between	ADP
fsr-3199	318	6	3.20	3.20	NUM
fsr-3199	318	7	%	%	NOUN
fsr-3199	318	8	(	(	PUNCT
fsr-3199	318	9	utilities	utility	NOUN
fsr-3199	318	10	)	)	PUNCT
fsr-3199	318	11	and	and	CCONJ
fsr-3199	318	12	13.86	13.86	NUM
fsr-3199	318	13	%	%	NOUN
fsr-3199	318	14	(	(	PUNCT
fsr-3199	318	15	materials	material	NOUN
fsr-3199	318	16	)	)	PUNCT
fsr-3199	318	17	.	.	PUNCT
fsr-3199	319	1	the	the	DET
fsr-3199	319	2	funds	fund	NOUN
fsr-3199	319	3	have	have	VERB
fsr-3199	319	4	net	net	ADJ
fsr-3199	319	5	assets	asset	NOUN
fsr-3199	319	6	between	between	ADP
fsr-3199	319	7	$	$	SYM
fsr-3199	319	8	1.64	1.64	NUM
fsr-3199	319	9	billion	billion	NUM
fsr-3199	319	10	(	(	PUNCT
fsr-3199	319	11	materials	material	NOUN
fsr-3199	319	12	)	)	PUNCT
fsr-3199	319	13	and	and	CCONJ
fsr-3199	319	14	$	$	SYM
fsr-3199	319	15	6.64	6.64	NUM
fsr-3199	319	16	billion	billion	NUM
fsr-3199	319	17	(	(	PUNCT
fsr-3199	319	18	utilities).7	utilities).7	PROPN
fsr-3199	319	19	2.3	2.3	NUM
fsr-3199	319	20	.	.	PUNCT
fsr-3199	320	1	spdr	spdr	PROPN
fsr-3199	320	2	s&p	s&p	PROPN
fsr-3199	320	3	500	500	NUM
fsr-3199	320	4	etf	etf	NOUN
fsr-3199	320	5	the	the	DET
fsr-3199	320	6	spdr	spdr	NOUN
fsr-3199	320	7	s&p	s&p	PROPN
fsr-3199	320	8	500	500	NUM
fsr-3199	320	9	etf	etf	NOUN
fsr-3199	320	10	(	(	PUNCT
fsr-3199	320	11	spy	spy	NOUN
fsr-3199	320	12	)	)	PUNCT
fsr-3199	320	13	is	be	AUX
fsr-3199	320	14	an	an	DET
fsr-3199	320	15	exchange	exchange	NOUN
fsr-3199	320	16	traded	trade	VERB
fsr-3199	320	17	fund	fund	NOUN
fsr-3199	320	18	designed	design	VERB
fsr-3199	320	19	to	to	PART
fsr-3199	320	20	generally	generally	ADV
fsr-3199	320	21	correspond	correspond	VERB
fsr-3199	320	22	to	to	ADP
fsr-3199	320	23	the	the	DET
fsr-3199	320	24	price	price	NOUN
fsr-3199	320	25	and	and	CCONJ
fsr-3199	320	26	yield	yield	VERB
fsr-3199	320	27	performance	performance	NOUN
fsr-3199	320	28	of	of	ADP
fsr-3199	320	29	the	the	DET
fsr-3199	320	30	s&p	s&p	PROPN
fsr-3199	320	31	500	500	NUM
fsr-3199	320	32	index	index	NOUN
fsr-3199	320	33	.	.	PUNCT
fsr-3199	321	1	utilizing	utilize	VERB
fsr-3199	321	2	a	a	DET
fsr-3199	321	3	full	full	ADJ
fsr-3199	321	4	replication	replication	NOUN
fsr-3199	321	5	approach	approach	NOUN
fsr-3199	321	6	,	,	PUNCT
fsr-3199	321	7	the	the	DET
fsr-3199	321	8	trust	trust	NOUN
fsr-3199	321	9	owns	own	VERB
fsr-3199	321	10	all	all	DET
fsr-3199	321	11	500	500	NUM
fsr-3199	321	12	securities	security	NOUN
fsr-3199	321	13	of	of	ADP
fsr-3199	321	14	the	the	DET
fsr-3199	321	15	s&p	s&p	PROPN
fsr-3199	321	16	500	500	NUM
fsr-3199	321	17	index	index	NOUN
fsr-3199	321	18	in	in	ADP
fsr-3199	321	19	their	their	PRON
fsr-3199	321	20	approximate	approximate	ADJ
fsr-3199	321	21	market	market	NOUN
fsr-3199	321	22	capitalization	capitalization	NOUN
fsr-3199	321	23	weight	weight	NOUN
fsr-3199	321	24	.	.	PUNCT
fsr-3199	322	1	the	the	DET
fsr-3199	322	2	fund	fund	NOUN
fsr-3199	322	3	was	be	AUX
fsr-3199	322	4	incepted	incepte	VERB
fsr-3199	322	5	on	on	ADP
fsr-3199	322	6	january	january	PROPN
fsr-3199	322	7	22	22	NUM
fsr-3199	322	8	,	,	PUNCT
fsr-3199	322	9	1993	1993	NUM
fsr-3199	322	10	.	.	PUNCT
fsr-3199	323	1	the	the	DET
fsr-3199	323	2	portfolio	portfolio	NOUN
fsr-3199	323	3	has	have	VERB
fsr-3199	323	4	an	an	DET
fsr-3199	323	5	expense	expense	NOUN
fsr-3199	323	6	ratio	ratio	NOUN
fsr-3199	323	7	of	of	ADP
fsr-3199	323	8	0.09	0.09	NUM
fsr-3199	323	9	%	%	NOUN
fsr-3199	323	10	,	,	PUNCT
fsr-3199	323	11	a	a	DET
fsr-3199	323	12	turnover	turnover	NOUN
fsr-3199	323	13	rate	rate	NOUN
fsr-3199	323	14	of	of	ADP
fsr-3199	323	15	3.72	3.72	NUM
fsr-3199	323	16	%	%	NOUN
fsr-3199	323	17	,	,	PUNCT
fsr-3199	323	18	and	and	CCONJ
fsr-3199	323	19	$	$	SYM
fsr-3199	323	20	80.87	80.87	NUM
fsr-3199	323	21	billion	billion	NUM
fsr-3199	323	22	net	net	ADJ
fsr-3199	323	23	assets	asset	NOUN
fsr-3199	323	24	as	as	ADP
fsr-3199	323	25	of	of	ADP
fsr-3199	323	26	september	september	PROPN
fsr-3199	323	27	30	30	NUM
fsr-3199	323	28	,	,	PUNCT
fsr-3199	323	29	2011.8	2011.8	NUM
fsr-3199	323	30	both	both	DET
fsr-3199	323	31	equity	equity	NOUN
fsr-3199	323	32	mutual	mutual	ADJ
fsr-3199	323	33	funds	fund	NOUN
fsr-3199	323	34	and	and	CCONJ
fsr-3199	323	35	etfs	etfs	NOUN
fsr-3199	323	36	are	be	AUX
fsr-3199	323	37	pooled	pool	VERB
fsr-3199	323	38	investments	investment	NOUN
fsr-3199	323	39	that	that	PRON
fsr-3199	323	40	represent	represent	VERB
fsr-3199	323	41	ownership	ownership	NOUN
fsr-3199	323	42	in	in	ADP
fsr-3199	323	43	a	a	DET
fsr-3199	323	44	basket	basket	NOUN
fsr-3199	323	45	of	of	ADP
fsr-3199	323	46	stocks	stock	NOUN
fsr-3199	323	47	.	.	PUNCT
fsr-3199	324	1	however	however	ADV
fsr-3199	324	2	,	,	PUNCT
fsr-3199	324	3	etfs	etfs	PROPN
fsr-3199	324	4	can	can	AUX
fsr-3199	324	5	be	be	AUX
fsr-3199	324	6	traded	trade	VERB
fsr-3199	324	7	like	like	ADP
fsr-3199	324	8	individual	individual	ADJ
fsr-3199	324	9	stocks	stock	NOUN
fsr-3199	324	10	.	.	PUNCT
fsr-3199	325	1	they	they	PRON
fsr-3199	325	2	are	be	AUX
fsr-3199	325	3	also	also	ADV
fsr-3199	325	4	shortable	shortable	ADJ
fsr-3199	325	5	,	,	PUNCT
fsr-3199	325	6	marginable	marginable	ADJ
fsr-3199	325	7	,	,	PUNCT
fsr-3199	325	8	and	and	CCONJ
fsr-3199	325	9	optionable	optionable	ADJ
fsr-3199	325	10	.	.	PUNCT
fsr-3199	326	1	index	index	NOUN
fsr-3199	326	2	etfs	etfs	PROPN
fsr-3199	326	3	normally	normally	ADV
fsr-3199	326	4	have	have	VERB
fsr-3199	326	5	lower	low	ADJ
fsr-3199	326	6	fees	fee	NOUN
fsr-3199	326	7	by	by	ADP
fsr-3199	326	8	eliminating	eliminate	VERB
fsr-3199	326	9	many	many	ADJ
fsr-3199	326	10	of	of	ADP
fsr-3199	326	11	the	the	DET
fsr-3199	326	12	operating	operating	NOUN
fsr-3199	326	13	,	,	PUNCT
fsr-3199	326	14	research	research	NOUN
fsr-3199	326	15	,	,	PUNCT
fsr-3199	326	16	and	and	CCONJ
fsr-3199	326	17	transaction	transaction	NOUN
fsr-3199	326	18	expenses	expense	NOUN
fsr-3199	326	19	incurred	incur	VERB
fsr-3199	326	20	by	by	ADP
fsr-3199	326	21	active	active	ADJ
fsr-3199	326	22	money	money	NOUN
fsr-3199	326	23	managers	manager	NOUN
fsr-3199	326	24	.	.	PUNCT
fsr-3199	327	1	they	they	PRON
fsr-3199	327	2	also	also	ADV
fsr-3199	327	3	provide	provide	VERB
fsr-3199	327	4	greater	great	ADJ
fsr-3199	327	5	transparency	transparency	NOUN
fsr-3199	327	6	:	:	PUNCT
fsr-3199	327	7	one	one	PRON
fsr-3199	327	8	can	can	AUX
fsr-3199	327	9	get	get	VERB
fsr-3199	327	10	a	a	DET
fsr-3199	327	11	holding	holding	NOUN
fsr-3199	327	12	list	list	NOUN
fsr-3199	327	13	more	more	ADV
fsr-3199	327	14	frequently	frequently	ADV
fsr-3199	327	15	than	than	ADP
fsr-3199	327	16	with	with	ADP
fsr-3199	327	17	mutual	mutual	ADJ
fsr-3199	327	18	funds	fund	NOUN
fsr-3199	327	19	.	.	PUNCT
fsr-3199	328	1	for	for	ADP
fsr-3199	328	2	example	example	NOUN
fsr-3199	328	3	,	,	PUNCT
fsr-3199	328	4	fidelity	fidelity	NOUN
fsr-3199	328	5	select	select	ADJ
fsr-3199	328	6	portfolios	portfolio	NOUN
fsr-3199	328	7	publish	publish	VERB
fsr-3199	328	8	monthly	monthly	ADJ
fsr-3199	328	9	holdings	holding	NOUN
fsr-3199	328	10	whereas	whereas	SCONJ
fsr-3199	328	11	the	the	DET
fsr-3199	328	12	select	select	ADJ
fsr-3199	328	13	sector	sector	NOUN
fsr-3199	328	14	spdrs	spdr	VERB
fsr-3199	328	15	update	update	VERB
fsr-3199	328	16	their	their	PRON
fsr-3199	328	17	online	online	ADJ
fsr-3199	328	18	information	information	NOUN
fsr-3199	328	19	daily	daily	ADV
fsr-3199	328	20	.	.	PUNCT
fsr-3199	329	1	3	3	X
fsr-3199	329	2	.	.	X
fsr-3199	329	3	a	a	DET
fsr-3199	329	4	first	first	ADJ
fsr-3199	329	5	look	look	NOUN
fsr-3199	329	6	at	at	ADP
fsr-3199	329	7	equity	equity	NOUN
fsr-3199	329	8	sector	sector	NOUN
fsr-3199	329	9	funds	fund	NOUN
fsr-3199	329	10	:	:	PUNCT
fsr-3199	329	11	raw	raw	ADJ
fsr-3199	329	12	returns	return	NOUN
fsr-3199	329	13	my	my	PRON
fsr-3199	329	14	analysis	analysis	NOUN
fsr-3199	329	15	starts	start	VERB
fsr-3199	329	16	in	in	ADP
fsr-3199	329	17	january	january	PROPN
fsr-3199	329	18	1999	1999	NUM
fsr-3199	329	19	and	and	CCONJ
fsr-3199	329	20	ends	end	VERB
fsr-3199	329	21	in	in	ADP
fsr-3199	329	22	december	december	PROPN
fsr-3199	329	23	2010,9	2010,9	NUM
fsr-3199	329	24	since	since	SCONJ
fsr-3199	329	25	the	the	DET
fsr-3199	329	26	earliest	early	ADJ
fsr-3199	329	27	price	price	NOUN
fsr-3199	329	28	data	datum	NOUN
fsr-3199	329	29	available	available	ADJ
fsr-3199	329	30	for	for	ADP
fsr-3199	329	31	select	select	ADJ
fsr-3199	329	32	sector	sector	NOUN
fsr-3199	329	33	spdr	spdr	NOUN
fsr-3199	329	34	funds	fund	NOUN
fsr-3199	329	35	is	be	AUX
fsr-3199	329	36	mid	mid	NOUN
fsr-3199	329	37	-	-	PROPN
fsr-3199	329	38	december	december	PROPN
fsr-3199	329	39	1998	1998	NUM
fsr-3199	329	40	.	.	PUNCT
fsr-3199	330	1	i	i	PRON
fsr-3199	330	2	downloaded	download	VERB
fsr-3199	330	3	price	price	NOUN
fsr-3199	330	4	and	and	CCONJ
fsr-3199	330	5	dividend	dividend	NOUN
fsr-3199	330	6	data	datum	NOUN
fsr-3199	330	7	from	from	ADP
fsr-3199	330	8	yahoo!finance	yahoo!finance	NOUN
fsr-3199	330	9	web	web	NOUN
fsr-3199	330	10	site.10	site.10	NOUN
fsr-3199	330	11	monthly	monthly	ADJ
fsr-3199	330	12	,	,	PUNCT
fsr-3199	330	13	annual	annual	ADJ
fsr-3199	330	14	,	,	PUNCT
fsr-3199	330	15	and	and	CCONJ
fsr-3199	330	16	12	12	NUM
fsr-3199	330	17	-	-	PUNCT
fsr-3199	330	18	year	year	NOUN
fsr-3199	330	19	holding	holding	NOUN
fsr-3199	330	20	period	period	NOUN
fsr-3199	330	21	return	return	NOUN
fsr-3199	330	22	is	be	AUX
fsr-3199	330	23	calculated	calculate	VERB
fsr-3199	330	24	for	for	ADP
fsr-3199	330	25	each	each	DET
fsr-3199	330	26	fund	fund	NOUN
fsr-3199	330	27	as	as	ADP
fsr-3199	330	28	:	:	PUNCT
fsr-3199	330	29	ri	ri	PROPN
fsr-3199	330	30	,	,	PUNCT
fsr-3199	330	31	t	t	PROPN
fsr-3199	330	32	"	"	PUNCT
fsr-3199	330	33	pi	pi	PROPN
fsr-3199	330	34	,	,	PUNCT
fsr-3199	330	35	t	t	PROPN
fsr-3199	330	36	#	#	NOUN
fsr-3199	330	37	di	di	NOUN
fsr-3199	330	38	,	,	PUNCT
fsr-3199	330	39	t	t	PROPN
fsr-3199	330	40	pi	pi	NOUN
fsr-3199	330	41	,	,	PUNCT
fsr-3199	330	42	t"1	t"1	ADJ
fsr-3199	330	43	$	$	SYM
fsr-3199	330	44	1	1	NUM
fsr-3199	330	45	,	,	PUNCT
fsr-3199	330	46	(	(	PUNCT
fsr-3199	330	47	1	1	X
fsr-3199	330	48	)	)	PUNCT
fsr-3199	330	49	where	where	SCONJ
fsr-3199	330	50	ri	ri	PROPN
fsr-3199	330	51	,	,	PUNCT
fsr-3199	330	52	t	t	PROPN
fsr-3199	330	53	is	be	AUX
fsr-3199	330	54	the	the	DET
fsr-3199	330	55	return	return	NOUN
fsr-3199	330	56	for	for	ADP
fsr-3199	330	57	fund	fund	NOUN
fsr-3199	330	58	i	i	PRON
fsr-3199	330	59	during	during	ADP
fsr-3199	330	60	period	period	NOUN
fsr-3199	330	61	t	t	PROPN
fsr-3199	330	62	,	,	PUNCT
fsr-3199	330	63	pi	pi	PROPN
fsr-3199	330	64	,	,	PUNCT
fsr-3199	330	65	t	t	PROPN
fsr-3199	330	66	is	be	AUX
fsr-3199	330	67	the	the	DET
fsr-3199	330	68	price	price	NOUN
fsr-3199	330	69	for	for	ADP
fsr-3199	330	70	fund	fund	NOUN
fsr-3199	330	71	i	i	PRON
fsr-3199	330	72	at	at	ADP
fsr-3199	330	73	the	the	DET
fsr-3199	330	74	end	end	NOUN
fsr-3199	330	75	of	of	ADP
fsr-3199	330	76	period	period	NOUN
fsr-3199	330	77	t	t	PROPN
fsr-3199	330	78	,	,	PUNCT
fsr-3199	330	79	pi	pi	NOUN
fsr-3199	330	80	,	,	PUNCT
fsr-3199	330	81	t"1	t"1	NUM
fsr-3199	330	82	is	be	AUX
fsr-3199	330	83	the	the	DET
fsr-3199	330	84	price	price	NOUN
fsr-3199	330	85	for	for	ADP
fsr-3199	330	86	fund	fund	NOUN
fsr-3199	330	87	i	i	PRON
fsr-3199	330	88	at	at	ADP
fsr-3199	330	89	the	the	DET
fsr-3199	330	90	end	end	NOUN
fsr-3199	330	91	of	of	ADP
fsr-3199	330	92	period	period	NOUN
fsr-3199	330	93	t	t	PROPN
fsr-3199	330	94	"	"	PUNCT
fsr-3199	330	95	1	1	NUM
fsr-3199	330	96	,	,	PUNCT
fsr-3199	330	97	and	and	CCONJ
fsr-3199	330	98	di	di	NOUN
fsr-3199	330	99	,	,	PUNCT
fsr-3199	330	100	t	t	PROPN
fsr-3199	330	101	is	be	AUX
fsr-3199	330	102	the	the	DET
fsr-3199	330	103	total	total	ADJ
fsr-3199	330	104	dividend	dividend	NOUN
fsr-3199	330	105	/	/	SYM
fsr-3199	330	106	cash	cash	NOUN
fsr-3199	330	107	distribution	distribution	NOUN
fsr-3199	330	108	of	of	ADP
fsr-3199	330	109	fund	fund	NOUN
fsr-3199	330	110	i	i	PRON
fsr-3199	330	111	during	during	ADP
fsr-3199	330	112	period	period	NOUN
fsr-3199	330	113	t.	t.	NOUN
fsr-3199	330	114	252	252	NUM
fsr-3199	331	1	c.y	c.y	PROPN
fsr-3199	331	2	.	.	PROPN
fsr-3199	331	3	lin	lin	PROPN
fsr-3199	331	4	/	/	SYM
fsr-3199	331	5	financial	financial	ADJ
fsr-3199	331	6	services	service	NOUN
fsr-3199	331	7	review	review	VERB
fsr-3199	331	8	23	23	NUM
fsr-3199	331	9	(	(	PUNCT
fsr-3199	331	10	2014	2014	NUM
fsr-3199	331	11	)	)	PUNCT
fsr-3199	332	1	249–271	249–271	NUM
fsr-3199	332	2	the	the	DET
fsr-3199	332	3	purpose	purpose	NOUN
fsr-3199	332	4	of	of	ADP
fsr-3199	332	5	this	this	DET
fsr-3199	332	6	study	study	NOUN
fsr-3199	332	7	is	be	AUX
fsr-3199	332	8	to	to	PART
fsr-3199	332	9	assist	assist	VERB
fsr-3199	332	10	investors	investor	NOUN
fsr-3199	332	11	implement	implement	VERB
fsr-3199	332	12	asset	asset	NOUN
fsr-3199	332	13	allocations	allocation	NOUN
fsr-3199	332	14	at	at	ADP
fsr-3199	332	15	the	the	DET
fsr-3199	332	16	sector	sector	NOUN
fsr-3199	332	17	level	level	NOUN
fsr-3199	332	18	,	,	PUNCT
fsr-3199	332	19	therefore	therefore	ADV
fsr-3199	332	20	,	,	PUNCT
fsr-3199	332	21	i	i	PRON
fsr-3199	332	22	use	use	VERB
fsr-3199	332	23	fund	fund	NOUN
fsr-3199	332	24	price	price	NOUN
fsr-3199	332	25	instead	instead	ADV
fsr-3199	332	26	of	of	ADP
fsr-3199	332	27	fund	fund	NOUN
fsr-3199	332	28	net	net	ADJ
fsr-3199	332	29	asset	asset	NOUN
fsr-3199	332	30	value	value	NOUN
fsr-3199	332	31	to	to	PART
fsr-3199	332	32	calculate	calculate	VERB
fsr-3199	332	33	fund	fund	NOUN
fsr-3199	332	34	return	return	NOUN
fsr-3199	332	35	.	.	PUNCT
fsr-3199	333	1	this	this	DET
fsr-3199	333	2	return	return	NOUN
fsr-3199	333	3	is	be	AUX
fsr-3199	333	4	net	net	NOUN
fsr-3199	333	5	of	of	ADP
fsr-3199	333	6	expenses	expense	NOUN
fsr-3199	333	7	and	and	CCONJ
fsr-3199	333	8	is	be	AUX
fsr-3199	333	9	attainable	attainable	ADJ
fsr-3199	333	10	.	.	PUNCT
fsr-3199	334	1	as	as	SCONJ
fsr-3199	334	2	argued	argue	VERB
fsr-3199	334	3	by	by	ADP
fsr-3199	334	4	jones	jones	PROPN
fsr-3199	334	5	and	and	CCONJ
fsr-3199	334	6	wermers	wermer	NOUN
fsr-3199	334	7	(	(	PUNCT
fsr-3199	334	8	2011	2011	NUM
fsr-3199	334	9	)	)	PUNCT
fsr-3199	334	10	,	,	PUNCT
fsr-3199	334	11	i	i	PRON
fsr-3199	334	12	compare	compare	VERB
fsr-3199	334	13	actively	actively	ADV
fsr-3199	334	14	managed	manage	VERB
fsr-3199	334	15	sector	sector	NOUN
fsr-3199	334	16	mutual	mutual	ADJ
fsr-3199	334	17	fund	fund	NOUN
fsr-3199	334	18	performance	performance	NOUN
fsr-3199	334	19	to	to	ADP
fsr-3199	334	20	their	their	PRON
fsr-3199	334	21	passive	passive	ADJ
fsr-3199	334	22	alternative	alternative	NOUN
fsr-3199	334	23	and	and	CCONJ
fsr-3199	334	24	not	not	PART
fsr-3199	334	25	to	to	ADP
fsr-3199	334	26	the	the	DET
fsr-3199	334	27	index	index	NOUN
fsr-3199	334	28	itself	itself	PRON
fsr-3199	334	29	.	.	PUNCT
fsr-3199	335	1	for	for	ADP
fsr-3199	335	2	the	the	DET
fsr-3199	335	3	same	same	ADJ
fsr-3199	335	4	reason	reason	NOUN
fsr-3199	335	5	,	,	PUNCT
fsr-3199	335	6	i	i	PRON
fsr-3199	335	7	use	use	VERB
fsr-3199	335	8	spy	spy	NOUN
fsr-3199	335	9	as	as	ADP
fsr-3199	335	10	an	an	DET
fsr-3199	335	11	investable	investable	ADJ
fsr-3199	335	12	broad	broad	ADJ
fsr-3199	335	13	u.s	u.s	PROPN
fsr-3199	335	14	.	.	PROPN
fsr-3199	335	15	equity	equity	NOUN
fsr-3199	335	16	market	market	NOUN
fsr-3199	335	17	benchmark	benchmark	NOUN
fsr-3199	335	18	.	.	PUNCT
fsr-3199	336	1	3.1	3.1	NUM
fsr-3199	336	2	.	.	NOUN
fsr-3199	336	3	twelve	twelve	NUM
fsr-3199	336	4	-	-	PUNCT
fsr-3199	336	5	year	year	NOUN
fsr-3199	336	6	return	return	NOUN
fsr-3199	336	7	which	which	DET
fsr-3199	336	8	group	group	NOUN
fsr-3199	336	9	of	of	ADP
fsr-3199	336	10	funds	fund	NOUN
fsr-3199	336	11	generates	generate	VERB
fsr-3199	336	12	higher	high	ADJ
fsr-3199	336	13	returns	return	NOUN
fsr-3199	336	14	during	during	ADP
fsr-3199	336	15	the	the	DET
fsr-3199	336	16	sample	sample	NOUN
fsr-3199	336	17	period	period	NOUN
fsr-3199	336	18	?	?	PUNCT
fsr-3199	337	1	the	the	DET
fsr-3199	337	2	results	result	NOUN
fsr-3199	337	3	are	be	AUX
fsr-3199	337	4	summarized	summarize	VERB
fsr-3199	337	5	in	in	ADP
fsr-3199	337	6	table	table	NOUN
fsr-3199	337	7	1	1	NUM
fsr-3199	337	8	.	.	PUNCT
fsr-3199	338	1	in	in	ADP
fsr-3199	338	2	the	the	DET
fsr-3199	338	3	rest	rest	NOUN
fsr-3199	338	4	of	of	ADP
fsr-3199	338	5	the	the	DET
fsr-3199	338	6	article	article	NOUN
fsr-3199	338	7	,	,	PUNCT
fsr-3199	338	8	i	i	PRON
fsr-3199	338	9	use	use	VERB
fsr-3199	338	10	mf	mf	NOUN
fsr-3199	338	11	to	to	PART
fsr-3199	338	12	represent	represent	VERB
fsr-3199	338	13	fidelity	fidelity	NOUN
fsr-3199	338	14	select	select	ADJ
fsr-3199	338	15	portfolios	portfolio	NOUN
fsr-3199	338	16	,	,	PUNCT
fsr-3199	338	17	etf	etf	NOUN
fsr-3199	338	18	to	to	PART
fsr-3199	338	19	represent	represent	VERB
fsr-3199	338	20	select	select	ADJ
fsr-3199	338	21	sector	sector	NOUN
fsr-3199	338	22	spdr	spdr	NOUN
fsr-3199	338	23	funds	fund	NOUN
fsr-3199	338	24	,	,	PUNCT
fsr-3199	338	25	and	and	CCONJ
fsr-3199	338	26	spy	spy	NOUN
fsr-3199	338	27	to	to	PART
fsr-3199	338	28	represent	represent	VERB
fsr-3199	338	29	the	the	DET
fsr-3199	338	30	spdr	spdr	NOUN
fsr-3199	338	31	s&p	s&p	PROPN
fsr-3199	338	32	500	500	NUM
fsr-3199	338	33	etf	etf	NOUN
fsr-3199	338	34	for	for	ADP
fsr-3199	338	35	easier	easy	ADJ
fsr-3199	338	36	reference	reference	NOUN
fsr-3199	338	37	.	.	PUNCT
fsr-3199	339	1	panel	panel	NOUN
fsr-3199	339	2	a	a	DET
fsr-3199	339	3	of	of	ADP
fsr-3199	339	4	table	table	NOUN
fsr-3199	339	5	1	1	NUM
fsr-3199	339	6	lists	list	VERB
fsr-3199	339	7	the	the	DET
fsr-3199	339	8	12	12	NUM
fsr-3199	339	9	-	-	PUNCT
fsr-3199	339	10	year	year	NOUN
fsr-3199	339	11	(	(	PUNCT
fsr-3199	339	12	1999–2010	1999–2010	NUM
fsr-3199	339	13	)	)	PUNCT
fsr-3199	339	14	holding	hold	VERB
fsr-3199	339	15	period	period	NOUN
fsr-3199	339	16	return	return	NOUN
fsr-3199	339	17	for	for	ADP
fsr-3199	339	18	the	the	DET
fsr-3199	339	19	19	19	NUM
fsr-3199	339	20	funds	fund	NOUN
fsr-3199	339	21	.	.	PUNCT
fsr-3199	340	1	the	the	DET
fsr-3199	340	2	highest	high	ADJ
fsr-3199	340	3	return	return	NOUN
fsr-3199	340	4	is	be	AUX
fsr-3199	340	5	295.2	295.2	NUM
fsr-3199	340	6	%	%	NOUN
fsr-3199	340	7	for	for	ADP
fsr-3199	340	8	the	the	DET
fsr-3199	340	9	energy	energy	NOUN
fsr-3199	340	10	mf	mf	NOUN
fsr-3199	340	11	and	and	CCONJ
fsr-3199	340	12	the	the	DET
fsr-3199	340	13	lowest	low	ADJ
fsr-3199	340	14	return	return	NOUN
fsr-3199	340	15	is	be	AUX
fsr-3199	340	16	"	"	PUNCT
fsr-3199	340	17	17.4	17.4	NUM
fsr-3199	340	18	%	%	NOUN
fsr-3199	340	19	for	for	ADP
fsr-3199	340	20	the	the	DET
fsr-3199	340	21	technology	technology	NOUN
fsr-3199	340	22	etf	etf	NOUN
fsr-3199	340	23	,	,	PUNCT
fsr-3199	340	24	and	and	CCONJ
fsr-3199	340	25	the	the	DET
fsr-3199	340	26	return	return	NOUN
fsr-3199	340	27	for	for	ADP
fsr-3199	340	28	spy	spy	NOUN
fsr-3199	340	29	is	be	AUX
fsr-3199	340	30	20.8	20.8	NUM
fsr-3199	340	31	%	%	NOUN
fsr-3199	340	32	.	.	PUNCT
fsr-3199	341	1	seven	seven	NUM
fsr-3199	341	2	of	of	ADP
fsr-3199	341	3	nine	nine	NUM
fsr-3199	341	4	mfs	mfs	PROPN
fsr-3199	341	5	,	,	PUNCT
fsr-3199	341	6	except	except	SCONJ
fsr-3199	341	7	for	for	ADP
fsr-3199	341	8	the	the	DET
fsr-3199	341	9	utilities	utility	NOUN
fsr-3199	341	10	and	and	CCONJ
fsr-3199	341	11	consumer	consumer	NOUN
fsr-3199	341	12	discretionary	discretionary	ADJ
fsr-3199	341	13	mf	mf	NOUN
fsr-3199	341	14	,	,	PUNCT
fsr-3199	341	15	have	have	VERB
fsr-3199	341	16	a	a	DET
fsr-3199	341	17	higher	high	ADJ
fsr-3199	341	18	return	return	NOUN
fsr-3199	341	19	than	than	ADP
fsr-3199	341	20	that	that	PRON
fsr-3199	341	21	of	of	ADP
fsr-3199	341	22	their	their	PRON
fsr-3199	341	23	etf	etf	NOUN
fsr-3199	341	24	counterparties	counterpartie	NOUN
fsr-3199	341	25	;	;	PUNCT
fsr-3199	341	26	the	the	DET
fsr-3199	341	27	average	average	ADJ
fsr-3199	341	28	outperformance	outperformance	NOUN
fsr-3199	341	29	is	be	AUX
fsr-3199	341	30	51.2	51.2	NUM
fsr-3199	341	31	%	%	NOUN
fsr-3199	341	32	.	.	PUNCT
fsr-3199	342	1	when	when	SCONJ
fsr-3199	342	2	spy	spy	NOUN
fsr-3199	342	3	is	be	AUX
fsr-3199	342	4	used	use	VERB
fsr-3199	342	5	as	as	ADP
fsr-3199	342	6	the	the	DET
fsr-3199	342	7	benchmark	benchmark	NOUN
fsr-3199	342	8	,	,	PUNCT
fsr-3199	342	9	eight	eight	NUM
fsr-3199	342	10	out	out	ADP
fsr-3199	342	11	of	of	ADP
fsr-3199	342	12	nine	nine	NUM
fsr-3199	342	13	mfs	mfs	NOUN
fsr-3199	342	14	(	(	PUNCT
fsr-3199	342	15	except	except	SCONJ
fsr-3199	342	16	utilities	utility	NOUN
fsr-3199	342	17	)	)	PUNCT
fsr-3199	342	18	and	and	CCONJ
fsr-3199	342	19	seven	seven	NUM
fsr-3199	342	20	out	out	ADP
fsr-3199	342	21	of	of	ADP
fsr-3199	342	22	nine	nine	NUM
fsr-3199	342	23	etfs	etfs	NOUN
fsr-3199	342	24	(	(	PUNCT
fsr-3199	342	25	except	except	SCONJ
fsr-3199	342	26	financial	financial	ADJ
fsr-3199	342	27	and	and	CCONJ
fsr-3199	342	28	technology	technology	NOUN
fsr-3199	342	29	)	)	PUNCT
fsr-3199	342	30	outperform	outperform	NOUN
fsr-3199	342	31	.	.	PUNCT
fsr-3199	343	1	the	the	DET
fsr-3199	343	2	average	average	ADJ
fsr-3199	343	3	mf	mf	NOUN
fsr-3199	343	4	holding	hold	VERB
fsr-3199	343	5	period	period	NOUN
fsr-3199	343	6	return	return	NOUN
fsr-3199	343	7	across	across	ADP
fsr-3199	343	8	all	all	DET
fsr-3199	343	9	sectors	sector	NOUN
fsr-3199	343	10	is	be	AUX
fsr-3199	343	11	109.2	109.2	NUM
fsr-3199	343	12	%	%	NOUN
fsr-3199	343	13	versus	versus	ADP
fsr-3199	343	14	58.0	58.0	NUM
fsr-3199	343	15	%	%	NOUN
fsr-3199	343	16	for	for	ADP
fsr-3199	343	17	etfs	etfs	NOUN
fsr-3199	343	18	,	,	PUNCT
fsr-3199	343	19	and	and	CCONJ
fsr-3199	343	20	the	the	DET
fsr-3199	343	21	difference	difference	NOUN
fsr-3199	343	22	is	be	AUX
fsr-3199	343	23	significant	significant	ADJ
fsr-3199	343	24	at	at	ADP
fsr-3199	343	25	the	the	DET
fsr-3199	343	26	5	5	NUM
fsr-3199	343	27	%	%	NOUN
fsr-3199	343	28	level	level	NOUN
fsr-3199	343	29	using	use	VERB
fsr-3199	343	30	one	one	NUM
fsr-3199	343	31	-	-	PUNCT
fsr-3199	343	32	tailed	tail	VERB
fsr-3199	343	33	t	t	NOUN
fsr-3199	343	34	test	test	NOUN
fsr-3199	343	35	.	.	PUNCT
fsr-3199	344	1	results	result	NOUN
fsr-3199	344	2	are	be	AUX
fsr-3199	344	3	slightly	slightly	ADV
fsr-3199	344	4	different	different	ADJ
fsr-3199	344	5	when	when	SCONJ
fsr-3199	344	6	i	i	PRON
fsr-3199	344	7	compound	compound	VERB
fsr-3199	344	8	annual	annual	ADJ
fsr-3199	344	9	holding	hold	VERB
fsr-3199	344	10	period	period	NOUN
fsr-3199	344	11	returns	return	VERB
fsr-3199	344	12	through	through	ADP
fsr-3199	344	13	the	the	DET
fsr-3199	344	14	12	12	NUM
fsr-3199	344	15	years	year	NOUN
fsr-3199	344	16	.	.	PUNCT
fsr-3199	345	1	panel	panel	NOUN
fsr-3199	345	2	b	b	PROPN
fsr-3199	345	3	of	of	ADP
fsr-3199	345	4	table	table	NOUN
fsr-3199	345	5	1	1	NUM
fsr-3199	345	6	shows	show	VERB
fsr-3199	345	7	that	that	SCONJ
fsr-3199	345	8	the	the	DET
fsr-3199	345	9	only	only	ADJ
fsr-3199	345	10	underperforming	underperform	VERB
fsr-3199	345	11	mf	mf	NOUN
fsr-3199	345	12	against	against	ADP
fsr-3199	345	13	spy	spy	NOUN
fsr-3199	345	14	is	be	AUX
fsr-3199	345	15	financial	financial	ADJ
fsr-3199	345	16	,	,	PUNCT
fsr-3199	345	17	not	not	PART
fsr-3199	345	18	utilities	utility	NOUN
fsr-3199	345	19	.	.	PUNCT
fsr-3199	346	1	the	the	DET
fsr-3199	346	2	same	same	ADJ
fsr-3199	346	3	seven	seven	NUM
fsr-3199	346	4	mfs	mfs	NOUN
fsr-3199	346	5	beat	beat	NOUN
fsr-3199	346	6	peer	peer	NOUN
fsr-3199	346	7	etfs	etfs	NOUN
fsr-3199	346	8	with	with	ADP
fsr-3199	346	9	an	an	DET
fsr-3199	346	10	average	average	ADJ
fsr-3199	346	11	outperformance	outperformance	NOUN
fsr-3199	346	12	of	of	ADP
fsr-3199	346	13	63.3	63.3	NUM
fsr-3199	346	14	%	%	NOUN
fsr-3199	346	15	.	.	PUNCT
fsr-3199	347	1	the	the	DET
fsr-3199	347	2	average	average	ADJ
fsr-3199	347	3	mf	mf	VERB
fsr-3199	347	4	12	12	NUM
fsr-3199	347	5	-	-	PUNCT
fsr-3199	347	6	year	year	NOUN
fsr-3199	347	7	return	return	NOUN
fsr-3199	347	8	with	with	ADP
fsr-3199	347	9	annual	annual	ADJ
fsr-3199	347	10	compounding	compounding	NOUN
fsr-3199	347	11	across	across	ADP
fsr-3199	347	12	all	all	DET
fsr-3199	347	13	sectors	sector	NOUN
fsr-3199	347	14	is	be	AUX
fsr-3199	347	15	127.6	127.6	NUM
fsr-3199	347	16	%	%	NOUN
fsr-3199	347	17	versus	versus	ADP
fsr-3199	347	18	64.3	64.3	NUM
fsr-3199	347	19	%	%	NOUN
fsr-3199	347	20	for	for	ADP
fsr-3199	347	21	etfs	etfs	NOUN
fsr-3199	347	22	,	,	PUNCT
fsr-3199	347	23	and	and	CCONJ
fsr-3199	347	24	the	the	DET
fsr-3199	347	25	difference	difference	NOUN
fsr-3199	347	26	is	be	AUX
fsr-3199	347	27	also	also	ADV
fsr-3199	347	28	significant	significant	ADJ
fsr-3199	347	29	at	at	ADP
fsr-3199	347	30	the	the	DET
fsr-3199	347	31	5	5	NUM
fsr-3199	347	32	%	%	NOUN
fsr-3199	347	33	level	level	NOUN
fsr-3199	347	34	using	use	VERB
fsr-3199	347	35	one	one	NUM
fsr-3199	347	36	-	-	PUNCT
fsr-3199	347	37	tailed	tail	VERB
fsr-3199	347	38	t	t	NOUN
fsr-3199	347	39	test	test	NOUN
fsr-3199	347	40	.	.	PUNCT
fsr-3199	348	1	these	these	DET
fsr-3199	348	2	results	result	NOUN
fsr-3199	348	3	show	show	VERB
fsr-3199	348	4	that	that	SCONJ
fsr-3199	348	5	on	on	ADP
fsr-3199	348	6	average	average	ADJ
fsr-3199	348	7	sector	sector	NOUN
fsr-3199	348	8	mfs	mfs	VERB
fsr-3199	348	9	outperform	outperform	VERB
fsr-3199	348	10	their	their	PRON
fsr-3199	348	11	etf	etf	NOUN
fsr-3199	348	12	counterparties	counterpartie	NOUN
fsr-3199	348	13	for	for	ADP
fsr-3199	348	14	the	the	DET
fsr-3199	348	15	whole	whole	ADJ
fsr-3199	348	16	sample	sample	NOUN
fsr-3199	348	17	period	period	NOUN
fsr-3199	348	18	.	.	PUNCT
fsr-3199	349	1	none	none	NOUN
fsr-3199	349	2	of	of	ADP
fsr-3199	349	3	the	the	DET
fsr-3199	349	4	nine	nine	NUM
fsr-3199	349	5	mfs	mfs	NOUN
fsr-3199	349	6	suffers	suffer	VERB
fsr-3199	349	7	a	a	DET
fsr-3199	349	8	loss	loss	NOUN
fsr-3199	349	9	during	during	ADP
fsr-3199	349	10	the	the	DET
fsr-3199	349	11	sample	sample	NOUN
fsr-3199	349	12	period	period	NOUN
fsr-3199	349	13	;	;	PUNCT
fsr-3199	349	14	however	however	ADV
fsr-3199	349	15	,	,	PUNCT
fsr-3199	349	16	the	the	DET
fsr-3199	349	17	financial	financial	ADJ
fsr-3199	349	18	and	and	CCONJ
fsr-3199	349	19	technology	technology	NOUN
fsr-3199	349	20	etfs	etfs	PROPN
fsr-3199	349	21	generate	generate	VERB
fsr-3199	349	22	a	a	DET
fsr-3199	349	23	negative	negative	ADJ
fsr-3199	349	24	return	return	NOUN
fsr-3199	349	25	under	under	ADP
fsr-3199	349	26	both	both	DET
fsr-3199	349	27	calculation	calculation	NOUN
fsr-3199	349	28	methods	method	NOUN
fsr-3199	349	29	.	.	PUNCT
fsr-3199	350	1	the	the	DET
fsr-3199	350	2	tech	tech	NOUN
fsr-3199	350	3	bubble	bubble	NOUN
fsr-3199	350	4	in	in	ADP
fsr-3199	350	5	early	early	ADJ
fsr-3199	350	6	2000s	2000s	NUM
fsr-3199	350	7	and	and	CCONJ
fsr-3199	350	8	the	the	DET
fsr-3199	350	9	financial	financial	ADJ
fsr-3199	350	10	crisis	crisis	NOUN
fsr-3199	350	11	in	in	ADP
fsr-3199	350	12	2008	2008	NUM
fsr-3199	350	13	contribute	contribute	VERB
fsr-3199	350	14	to	to	ADP
fsr-3199	350	15	the	the	DET
fsr-3199	350	16	negative	negative	ADJ
fsr-3199	350	17	12	12	NUM
fsr-3199	350	18	-	-	PUNCT
fsr-3199	350	19	year	year	NOUN
fsr-3199	350	20	return	return	NOUN
fsr-3199	350	21	for	for	ADP
fsr-3199	350	22	these	these	DET
fsr-3199	350	23	two	two	NUM
fsr-3199	350	24	sectors	sector	NOUN
fsr-3199	350	25	.	.	PUNCT
fsr-3199	351	1	although	although	SCONJ
fsr-3199	351	2	sector	sector	NOUN
fsr-3199	351	3	etfs	etfs	PROPN
fsr-3199	351	4	mimicked	mimic	VERB
fsr-3199	351	5	their	their	PRON
fsr-3199	351	6	benchmark	benchmark	NOUN
fsr-3199	351	7	indexes	index	NOUN
fsr-3199	351	8	during	during	ADP
fsr-3199	351	9	these	these	DET
fsr-3199	351	10	bear	bear	NOUN
fsr-3199	351	11	markets	market	NOUN
fsr-3199	351	12	,	,	PUNCT
fsr-3199	351	13	it	it	PRON
fsr-3199	351	14	seems	seem	VERB
fsr-3199	351	15	sector	sector	NOUN
fsr-3199	351	16	mf	mf	NOUN
fsr-3199	351	17	managers	manager	NOUN
fsr-3199	351	18	made	make	VERB
fsr-3199	351	19	the	the	DET
fsr-3199	351	20	right	right	ADJ
fsr-3199	351	21	decisions	decision	NOUN
fsr-3199	351	22	against	against	ADP
fsr-3199	351	23	trend	trend	NOUN
fsr-3199	351	24	changes	change	NOUN
fsr-3199	351	25	.	.	PUNCT
fsr-3199	352	1	fig	fig	NOUN
fsr-3199	352	2	.	.	PUNCT
fsr-3199	353	1	1	1	NUM
fsr-3199	353	2	shows	show	VERB
fsr-3199	353	3	that	that	SCONJ
fsr-3199	353	4	the	the	DET
fsr-3199	353	5	annual	annual	ADJ
fsr-3199	353	6	return	return	NOUN
fsr-3199	353	7	for	for	ADP
fsr-3199	353	8	the	the	DET
fsr-3199	353	9	technology	technology	NOUN
fsr-3199	353	10	mf	mf	NOUN
fsr-3199	353	11	is	be	AUX
fsr-3199	353	12	119.07	119.07	NUM
fsr-3199	353	13	%	%	NOUN
fsr-3199	353	14	,	,	PUNCT
fsr-3199	353	15	"	"	PUNCT
fsr-3199	353	16	28.18	28.18	NUM
fsr-3199	353	17	%	%	NOUN
fsr-3199	353	18	,	,	PUNCT
fsr-3199	353	19	and	and	CCONJ
fsr-3199	353	20	"	"	PUNCT
fsr-3199	353	21	31.70	31.70	NUM
fsr-3199	353	22	%	%	NOUN
fsr-3199	353	23	for	for	ADP
fsr-3199	353	24	the	the	DET
fsr-3199	353	25	year	year	NOUN
fsr-3199	353	26	1999	1999	NUM
fsr-3199	353	27	,	,	PUNCT
fsr-3199	353	28	2000	2000	NUM
fsr-3199	353	29	,	,	PUNCT
fsr-3199	353	30	and	and	CCONJ
fsr-3199	353	31	2001	2001	NUM
fsr-3199	353	32	,	,	PUNCT
fsr-3199	353	33	whereas	whereas	SCONJ
fsr-3199	353	34	the	the	DET
fsr-3199	353	35	annual	annual	ADJ
fsr-3199	353	36	return	return	NOUN
fsr-3199	353	37	for	for	ADP
fsr-3199	353	38	its	its	PRON
fsr-3199	353	39	peer	peer	NOUN
fsr-3199	353	40	etf	etf	NOUN
fsr-3199	353	41	is	be	AUX
fsr-3199	353	42	65.13	65.13	NUM
fsr-3199	353	43	%	%	NOUN
fsr-3199	353	44	,	,	PUNCT
fsr-3199	353	45	"	"	PUNCT
fsr-3199	353	46	41.89	41.89	NUM
fsr-3199	353	47	%	%	NOUN
fsr-3199	353	48	,	,	PUNCT
fsr-3199	353	49	and	and	CCONJ
fsr-3199	353	50	"	"	PUNCT
fsr-3199	353	51	23.34	23.34	NUM
fsr-3199	353	52	%	%	NOUN
fsr-3199	353	53	,	,	PUNCT
fsr-3199	353	54	respectively	respectively	ADV
fsr-3199	353	55	.	.	PUNCT
fsr-3199	354	1	the	the	DET
fsr-3199	354	2	annual	annual	ADJ
fsr-3199	354	3	return	return	NOUN
fsr-3199	354	4	for	for	ADP
fsr-3199	354	5	the	the	DET
fsr-3199	354	6	financial	financial	ADJ
fsr-3199	354	7	mf	mf	NOUN
fsr-3199	354	8	is	be	AUX
fsr-3199	354	9	"	"	PUNCT
fsr-3199	354	10	13.42	13.42	NUM
fsr-3199	354	11	%	%	NOUN
fsr-3199	354	12	,	,	PUNCT
fsr-3199	354	13	"	"	PUNCT
fsr-3199	354	14	49.83	49.83	NUM
fsr-3199	354	15	%	%	NOUN
fsr-3199	354	16	,	,	PUNCT
fsr-3199	354	17	and	and	CCONJ
fsr-3199	354	18	23.71	23.71	NUM
fsr-3199	354	19	%	%	NOUN
fsr-3199	354	20	for	for	ADP
fsr-3199	354	21	the	the	DET
fsr-3199	354	22	year	year	NOUN
fsr-3199	354	23	2007	2007	NUM
fsr-3199	354	24	,	,	PUNCT
fsr-3199	354	25	2008	2008	NUM
fsr-3199	354	26	,	,	PUNCT
fsr-3199	354	27	and	and	CCONJ
fsr-3199	354	28	2009	2009	NUM
fsr-3199	354	29	,	,	PUNCT
fsr-3199	354	30	whereas	whereas	SCONJ
fsr-3199	354	31	the	the	DET
fsr-3199	354	32	annual	annual	ADJ
fsr-3199	354	33	return	return	NOUN
fsr-3199	354	34	for	for	ADP
fsr-3199	354	35	its	its	PRON
fsr-3199	354	36	peer	peer	NOUN
fsr-3199	354	37	etf	etf	NOUN
fsr-3199	354	38	is	be	AUX
fsr-3199	354	39	"	"	PUNCT
fsr-3199	354	40	18.89	18.89	NUM
fsr-3199	354	41	%	%	NOUN
fsr-3199	354	42	,	,	PUNCT
fsr-3199	354	43	"	"	PUNCT
fsr-3199	354	44	54.06	54.06	NUM
fsr-3199	354	45	%	%	NOUN
fsr-3199	354	46	,	,	PUNCT
fsr-3199	354	47	and	and	CCONJ
fsr-3199	354	48	16.98	16.98	NUM
fsr-3199	354	49	%	%	NOUN
fsr-3199	354	50	,	,	PUNCT
fsr-3199	354	51	respectively	respectively	ADV
fsr-3199	354	52	.	.	PUNCT
fsr-3199	355	1	3.2	3.2	NUM
fsr-3199	355	2	.	.	PUNCT
fsr-3199	356	1	average	average	ADJ
fsr-3199	356	2	annual	annual	ADJ
fsr-3199	356	3	return	return	NOUN
fsr-3199	356	4	seven	seven	NUM
fsr-3199	356	5	out	out	ADP
fsr-3199	356	6	of	of	ADP
fsr-3199	356	7	nine	nine	NUM
fsr-3199	356	8	mfs	mfs	NOUN
fsr-3199	356	9	(	(	PUNCT
fsr-3199	356	10	except	except	SCONJ
fsr-3199	356	11	for	for	ADP
fsr-3199	356	12	utilities	utility	NOUN
fsr-3199	356	13	and	and	CCONJ
fsr-3199	356	14	consumer	consumer	NOUN
fsr-3199	356	15	discretionary	discretionary	NOUN
fsr-3199	356	16	)	)	PUNCT
fsr-3199	356	17	outperform	outperform	VERB
fsr-3199	356	18	their	their	PRON
fsr-3199	356	19	peer	peer	NOUN
fsr-3199	356	20	etfs	etfs	NOUN
fsr-3199	356	21	when	when	SCONJ
fsr-3199	356	22	measured	measure	VERB
fsr-3199	356	23	with	with	ADP
fsr-3199	356	24	average	average	ADJ
fsr-3199	356	25	annual	annual	ADJ
fsr-3199	356	26	holding	hold	VERB
fsr-3199	356	27	period	period	NOUN
fsr-3199	356	28	return	return	NOUN
fsr-3199	356	29	depicted	depict	VERB
fsr-3199	356	30	in	in	ADP
fsr-3199	356	31	fig	fig	NOUN
fsr-3199	356	32	.	.	PUNCT
fsr-3199	357	1	2	2	X
fsr-3199	357	2	.	.	X
fsr-3199	357	3	an	an	DET
fsr-3199	357	4	interesting	interesting	ADJ
fsr-3199	357	5	finding	finding	NOUN
fsr-3199	357	6	in	in	ADP
fsr-3199	357	7	fig	fig	NOUN
fsr-3199	357	8	.	.	PUNCT
fsr-3199	358	1	2	2	NUM
fsr-3199	358	2	is	be	AUX
fsr-3199	358	3	that	that	SCONJ
fsr-3199	358	4	the	the	DET
fsr-3199	358	5	ranking	ranking	NOUN
fsr-3199	358	6	of	of	ADP
fsr-3199	358	7	performance	performance	NOUN
fsr-3199	358	8	is	be	AUX
fsr-3199	358	9	different	different	ADJ
fsr-3199	358	10	for	for	ADP
fsr-3199	358	11	mfs	mfs	NOUN
fsr-3199	358	12	and	and	CCONJ
fsr-3199	358	13	etfs	etfs	PROPN
fsr-3199	358	14	.	.	PUNCT
fsr-3199	359	1	energy	energy	NOUN
fsr-3199	359	2	mf	mf	X
fsr-3199	359	3	has	have	VERB
fsr-3199	359	4	the	the	DET
fsr-3199	359	5	highest	high	ADJ
fsr-3199	359	6	average	average	ADJ
fsr-3199	359	7	annual	annual	ADJ
fsr-3199	359	8	return	return	NOUN
fsr-3199	359	9	of	of	ADP
fsr-3199	359	10	18.3	18.3	NUM
fsr-3199	359	11	%	%	NOUN
fsr-3199	359	12	,	,	PUNCT
fsr-3199	359	13	followed	follow	VERB
fsr-3199	359	14	by	by	ADP
fsr-3199	359	15	materials	material	NOUN
fsr-3199	359	16	(	(	PUNCT
fsr-3199	359	17	17.0	17.0	NUM
fsr-3199	359	18	%	%	NOUN
fsr-3199	359	19	)	)	PUNCT
fsr-3199	359	20	,	,	PUNCT
fsr-3199	360	1	253c.y	253c.y	X
fsr-3199	360	2	.	.	PUNCT
fsr-3199	361	1	lin	lin	PROPN
fsr-3199	361	2	/	/	SYM
fsr-3199	361	3	financial	financial	ADJ
fsr-3199	361	4	services	service	NOUN
fsr-3199	361	5	review	review	VERB
fsr-3199	361	6	23	23	NUM
fsr-3199	361	7	(	(	PUNCT
fsr-3199	361	8	2014	2014	NUM
fsr-3199	361	9	)	)	PUNCT
fsr-3199	361	10	249–271	249–271	NUM
fsr-3199	361	11	technology	technology	NOUN
fsr-3199	361	12	(	(	PUNCT
fsr-3199	361	13	14.9	14.9	NUM
fsr-3199	361	14	%	%	NOUN
fsr-3199	361	15	)	)	PUNCT
fsr-3199	361	16	,	,	PUNCT
fsr-3199	361	17	industrials	industrial	NOUN
fsr-3199	361	18	(	(	PUNCT
fsr-3199	361	19	11.5	11.5	NUM
fsr-3199	361	20	%	%	NOUN
fsr-3199	361	21	)	)	PUNCT
fsr-3199	361	22	,	,	PUNCT
fsr-3199	361	23	consumer	consumer	NOUN
fsr-3199	361	24	staples	staple	NOUN
fsr-3199	361	25	(	(	PUNCT
fsr-3199	361	26	7.7	7.7	NUM
fsr-3199	361	27	%	%	NOUN
fsr-3199	361	28	)	)	PUNCT
fsr-3199	361	29	,	,	PUNCT
fsr-3199	361	30	healthcare	healthcare	NOUN
fsr-3199	361	31	(	(	PUNCT
fsr-3199	361	32	6.3	6.3	NUM
fsr-3199	361	33	%	%	NOUN
fsr-3199	361	34	)	)	PUNCT
fsr-3199	361	35	,	,	PUNCT
fsr-3199	361	36	utilities	utility	NOUN
fsr-3199	361	37	(	(	PUNCT
fsr-3199	361	38	4.7	4.7	NUM
fsr-3199	361	39	%	%	NOUN
fsr-3199	361	40	)	)	PUNCT
fsr-3199	361	41	,	,	PUNCT
fsr-3199	361	42	consumer	consumer	NOUN
fsr-3199	361	43	discretionary	discretionary	NOUN
fsr-3199	361	44	(	(	PUNCT
fsr-3199	361	45	4.6	4.6	NUM
fsr-3199	361	46	%	%	NOUN
fsr-3199	361	47	)	)	PUNCT
fsr-3199	361	48	,	,	PUNCT
fsr-3199	361	49	and	and	CCONJ
fsr-3199	361	50	financial	financial	ADJ
fsr-3199	361	51	(	(	PUNCT
fsr-3199	361	52	3.4	3.4	NUM
fsr-3199	361	53	%	%	NOUN
fsr-3199	361	54	)	)	PUNCT
fsr-3199	361	55	.	.	PUNCT
fsr-3199	362	1	in	in	ADP
fsr-3199	362	2	the	the	DET
fsr-3199	362	3	etf	etf	NOUN
fsr-3199	362	4	group	group	NOUN
fsr-3199	362	5	,	,	PUNCT
fsr-3199	362	6	energy	energy	NOUN
fsr-3199	362	7	(	(	PUNCT
fsr-3199	362	8	13.8	13.8	NUM
fsr-3199	362	9	%	%	NOUN
fsr-3199	362	10	)	)	PUNCT
fsr-3199	362	11	and	and	CCONJ
fsr-3199	362	12	materials	material	NOUN
fsr-3199	362	13	(	(	PUNCT
fsr-3199	362	14	9.7	9.7	NUM
fsr-3199	362	15	%	%	NOUN
fsr-3199	362	16	)	)	PUNCT
fsr-3199	362	17	are	be	AUX
fsr-3199	362	18	still	still	ADV
fsr-3199	362	19	ranked	rank	VERB
fsr-3199	362	20	first	first	ADV
fsr-3199	362	21	and	and	CCONJ
fsr-3199	362	22	second	second	ADJ
fsr-3199	362	23	,	,	PUNCT
fsr-3199	362	24	whereas	whereas	SCONJ
fsr-3199	362	25	financial	financial	ADJ
fsr-3199	362	26	(	(	PUNCT
fsr-3199	362	27	1.9	1.9	NUM
fsr-3199	362	28	%	%	NOUN
fsr-3199	362	29	)	)	PUNCT
fsr-3199	362	30	is	be	AUX
fsr-3199	362	31	again	again	ADV
fsr-3199	362	32	at	at	ADP
fsr-3199	362	33	the	the	DET
fsr-3199	362	34	bottom	bottom	NOUN
fsr-3199	362	35	.	.	PUNCT
fsr-3199	363	1	however	however	ADV
fsr-3199	363	2	,	,	PUNCT
fsr-3199	363	3	the	the	DET
fsr-3199	363	4	other	other	ADJ
fsr-3199	363	5	six	six	NUM
fsr-3199	363	6	sectors	sector	NOUN
fsr-3199	363	7	are	be	AUX
fsr-3199	363	8	ranked	rank	VERB
fsr-3199	363	9	differently	differently	ADV
fsr-3199	363	10	.	.	PUNCT
fsr-3199	364	1	fig	fig	NOUN
fsr-3199	364	2	.	.	PUNCT
fsr-3199	365	1	2	2	NUM
fsr-3199	365	2	also	also	ADV
fsr-3199	365	3	shows	show	VERB
fsr-3199	365	4	that	that	SCONJ
fsr-3199	365	5	for	for	ADP
fsr-3199	365	6	the	the	DET
fsr-3199	365	7	materials	material	NOUN
fsr-3199	365	8	,	,	PUNCT
fsr-3199	365	9	industrials	industrial	NOUN
fsr-3199	365	10	,	,	PUNCT
fsr-3199	365	11	technology	technology	NOUN
fsr-3199	365	12	,	,	PUNCT
fsr-3199	365	13	and	and	CCONJ
fsr-3199	365	14	consumer	consumer	NOUN
fsr-3199	365	15	staples	staple	NOUN
fsr-3199	365	16	sector	sector	NOUN
fsr-3199	365	17	,	,	PUNCT
fsr-3199	365	18	mf	mf	X
fsr-3199	365	19	average	average	ADJ
fsr-3199	365	20	annual	annual	ADJ
fsr-3199	365	21	holding	hold	VERB
fsr-3199	365	22	period	period	NOUN
fsr-3199	365	23	returns	return	NOUN
fsr-3199	365	24	are	be	AUX
fsr-3199	365	25	higher	high	ADJ
fsr-3199	365	26	than	than	ADP
fsr-3199	365	27	that	that	PRON
fsr-3199	365	28	of	of	ADP
fsr-3199	365	29	corresponding	correspond	VERB
fsr-3199	365	30	etfs	etfs	PROPN
fsr-3199	365	31	at	at	ADP
fsr-3199	365	32	the	the	DET
fsr-3199	365	33	1	1	NUM
fsr-3199	365	34	%	%	NOUN
fsr-3199	365	35	or	or	CCONJ
fsr-3199	365	36	5	5	NUM
fsr-3199	365	37	%	%	NOUN
fsr-3199	365	38	significance	significance	NOUN
fsr-3199	365	39	level	level	NOUN
fsr-3199	365	40	using	use	VERB
fsr-3199	365	41	one	one	NUM
fsr-3199	365	42	-	-	PUNCT
fsr-3199	365	43	tailed	tail	VERB
fsr-3199	365	44	t	t	NOUN
fsr-3199	365	45	test	test	NOUN
fsr-3199	365	46	.	.	PUNCT
fsr-3199	366	1	table	table	NOUN
fsr-3199	366	2	1	1	NUM
fsr-3199	366	3	twelve	twelve	NUM
fsr-3199	366	4	-	-	PUNCT
fsr-3199	366	5	year	year	NOUN
fsr-3199	366	6	return	return	NOUN
fsr-3199	366	7	,	,	PUNCT
fsr-3199	366	8	1999–2010	1999–2010	NUM
fsr-3199	366	9	sector	sector	NOUN
fsr-3199	366	10	mf	mf	AUX
fsr-3199	366	11	etf	etf	NOUN
fsr-3199	366	12	mf	mf	PUNCT
fsr-3199	366	13	beats	beat	VERB
fsr-3199	366	14	etf	etf	NOUN
fsr-3199	366	15	difference	difference	NOUN
fsr-3199	366	16	mf	mf	VERB
fsr-3199	366	17	beats	beat	NOUN
fsr-3199	366	18	spy	spy	NOUN
fsr-3199	366	19	etf	etf	NOUN
fsr-3199	366	20	beats	beat	NOUN
fsr-3199	366	21	spy	spy	VERB
fsr-3199	366	22	a	a	DET
fsr-3199	366	23	:	:	PUNCT
fsr-3199	366	24	holding	hold	VERB
fsr-3199	366	25	period	period	NOUN
fsr-3199	366	26	return	return	VERB
fsr-3199	366	27	b	b	PROPN
fsr-3199	366	28	287.6	287.6	NUM
fsr-3199	366	29	%	%	NOUN
fsr-3199	366	30	105.1	105.1	NUM
fsr-3199	366	31	%	%	NOUN
fsr-3199	367	1	yes	yes	INTJ
fsr-3199	367	2	182.5	182.5	NUM
fsr-3199	367	3	%	%	NOUN
fsr-3199	368	1	yes	yes	INTJ
fsr-3199	368	2	yes	yes	INTJ
fsr-3199	369	1	e	e	NOUN
fsr-3199	369	2	295.2	295.2	NUM
fsr-3199	369	3	%	%	NOUN
fsr-3199	369	4	221.3	221.3	NUM
fsr-3199	369	5	%	%	NOUN
fsr-3199	369	6	yes	yes	INTJ
fsr-3199	369	7	73.9	73.9	NUM
fsr-3199	369	8	%	%	NOUN
fsr-3199	370	1	yes	yes	INTJ
fsr-3199	370	2	yes	yes	INTJ
fsr-3199	371	1	f	f	NOUN
fsr-3199	371	2	23.4	23.4	NUM
fsr-3199	371	3	%	%	NOUN
fsr-3199	371	4	"	"	PUNCT
fsr-3199	371	5	8.0	8.0	NUM
fsr-3199	371	6	%	%	NOUN
fsr-3199	372	1	yes	yes	INTJ
fsr-3199	372	2	31.4	31.4	NUM
fsr-3199	372	3	%	%	NOUN
fsr-3199	373	1	yes	yes	INTJ
fsr-3199	373	2	no	no	INTJ
fsr-3199	373	3	i	i	PRON
fsr-3199	373	4	125.9	125.9	NUM
fsr-3199	373	5	%	%	NOUN
fsr-3199	373	6	62.1	62.1	NUM
fsr-3199	373	7	%	%	NOUN
fsr-3199	374	1	yes	yes	INTJ
fsr-3199	374	2	63.8	63.8	NUM
fsr-3199	374	3	%	%	NOUN
fsr-3199	375	1	yes	yes	INTJ
fsr-3199	376	1	yes	yes	INTJ
fsr-3199	377	1	k	k	NOUN
fsr-3199	377	2	73.5	73.5	NUM
fsr-3199	377	3	%	%	NOUN
fsr-3199	377	4	"	"	PUNCT
fsr-3199	377	5	17.4	17.4	NUM
fsr-3199	377	6	%	%	NOUN
fsr-3199	378	1	yes	yes	INTJ
fsr-3199	378	2	90.9	90.9	NUM
fsr-3199	378	3	%	%	NOUN
fsr-3199	379	1	yes	yes	INTJ
fsr-3199	379	2	no	no	INTJ
fsr-3199	380	1	p	p	NOUN
fsr-3199	380	2	82.0	82.0	NUM
fsr-3199	380	3	%	%	NOUN
fsr-3199	380	4	26.4	26.4	NUM
fsr-3199	380	5	%	%	NOUN
fsr-3199	380	6	yes	yes	INTJ
fsr-3199	380	7	55.7	55.7	NUM
fsr-3199	380	8	%	%	NOUN
fsr-3199	381	1	yes	yes	INTJ
fsr-3199	381	2	yes	yes	INTJ
fsr-3199	381	3	u	u	NOUN
fsr-3199	381	4	20.6	20.6	NUM
fsr-3199	381	5	%	%	NOUN
fsr-3199	381	6	41.3	41.3	NUM
fsr-3199	381	7	%	%	NOUN
fsr-3199	381	8	no	no	DET
fsr-3199	381	9	"	"	PUNCT
fsr-3199	381	10	20.7	20.7	NUM
fsr-3199	381	11	%	%	NOUN
fsr-3199	382	1	no	no	INTJ
fsr-3199	382	2	yes	yes	INTJ
fsr-3199	382	3	v	v	ADP
fsr-3199	382	4	50.4	50.4	NUM
fsr-3199	382	5	%	%	NOUN
fsr-3199	382	6	36.2	36.2	NUM
fsr-3199	382	7	%	%	NOUN
fsr-3199	383	1	yes	yes	INTJ
fsr-3199	383	2	14.2	14.2	NUM
fsr-3199	383	3	%	%	NOUN
fsr-3199	384	1	yes	yes	INTJ
fsr-3199	384	2	yes	yes	INTJ
fsr-3199	384	3	y	y	PROPN
fsr-3199	384	4	24.0	24.0	NUM
fsr-3199	384	5	%	%	NOUN
fsr-3199	384	6	55.0	55.0	NUM
fsr-3199	384	7	%	%	NOUN
fsr-3199	384	8	no	no	DET
fsr-3199	384	9	"	"	PUNCT
fsr-3199	384	10	30.9	30.9	NUM
fsr-3199	384	11	%	%	NOUN
fsr-3199	385	1	yes	yes	INTJ
fsr-3199	386	1	yes	yes	INTJ
fsr-3199	386	2	average	average	ADJ
fsr-3199	386	3	fund	fund	NOUN
fsr-3199	386	4	return	return	VERB
fsr-3199	386	5	109.2	109.2	NUM
fsr-3199	386	6	%	%	NOUN
fsr-3199	386	7	58.0	58.0	NUM
fsr-3199	386	8	%	%	NOUN
fsr-3199	386	9	p	p	NOUN
fsr-3199	386	10	-	-	PUNCT
fsr-3199	386	11	value	value	NOUN
fsr-3199	386	12	average	average	ADJ
fsr-3199	386	13	mf	mf	NOUN
fsr-3199	386	14	return	return	VERB
fsr-3199	386	15	higher	high	ADJ
fsr-3199	386	16	than	than	ADP
fsr-3199	386	17	average	average	ADJ
fsr-3199	386	18	etf	etf	NOUN
fsr-3199	386	19	return	return	NOUN
fsr-3199	386	20	0.022	0.022	NUM
fsr-3199	386	21	spy	spy	NOUN
fsr-3199	386	22	20.8	20.8	NUM
fsr-3199	386	23	%	%	NOUN
fsr-3199	386	24	b	b	NOUN
fsr-3199	386	25	:	:	PUNCT
fsr-3199	386	26	return	return	VERB
fsr-3199	386	27	with	with	ADP
fsr-3199	386	28	annual	annual	ADJ
fsr-3199	386	29	compounding	compounding	NOUN
fsr-3199	386	30	b	b	PROPN
fsr-3199	386	31	325.9	325.9	NUM
fsr-3199	386	32	%	%	NOUN
fsr-3199	386	33	118.7	118.7	NUM
fsr-3199	386	34	%	%	NOUN
fsr-3199	387	1	yes	yes	INTJ
fsr-3199	387	2	207.2	207.2	NUM
fsr-3199	387	3	%	%	NOUN
fsr-3199	388	1	yes	yes	INTJ
fsr-3199	388	2	yes	yes	INTJ
fsr-3199	389	1	e	e	NOUN
fsr-3199	389	2	354.3	354.3	NUM
fsr-3199	389	3	%	%	NOUN
fsr-3199	389	4	243.2	243.2	NUM
fsr-3199	389	5	%	%	NOUN
fsr-3199	390	1	yes	yes	INTJ
fsr-3199	390	2	111.0	111.0	NUM
fsr-3199	390	3	%	%	NOUN
fsr-3199	391	1	yes	yes	INTJ
fsr-3199	391	2	yes	yes	INTJ
fsr-3199	392	1	f	f	PROPN
fsr-3199	392	2	8.4	8.4	NUM
fsr-3199	392	3	%	%	NOUN
fsr-3199	392	4	"	"	PUNCT
fsr-3199	392	5	13.7	13.7	NUM
fsr-3199	392	6	%	%	NOUN
fsr-3199	392	7	yes	yes	INTJ
fsr-3199	393	1	22.0	22.0	NUM
fsr-3199	393	2	%	%	NOUN
fsr-3199	394	1	no	no	INTJ
fsr-3199	394	2	no	no	INTJ
fsr-3199	394	3	i	i	PRON
fsr-3199	394	4	148.8	148.8	NUM
fsr-3199	394	5	%	%	NOUN
fsr-3199	394	6	67.8	67.8	NUM
fsr-3199	394	7	%	%	NOUN
fsr-3199	394	8	yes	yes	INTJ
fsr-3199	395	1	81.0	81.0	NUM
fsr-3199	395	2	%	%	NOUN
fsr-3199	396	1	yes	yes	INTJ
fsr-3199	396	2	yes	yes	INTJ
fsr-3199	397	1	k	k	NOUN
fsr-3199	397	2	70.5	70.5	NUM
fsr-3199	397	3	%	%	NOUN
fsr-3199	397	4	"	"	PUNCT
fsr-3199	397	5	16.2	16.2	NUM
fsr-3199	397	6	%	%	NOUN
fsr-3199	398	1	yes	yes	INTJ
fsr-3199	398	2	86.7	86.7	NUM
fsr-3199	398	3	%	%	NOUN
fsr-3199	398	4	yes	yes	INTJ
fsr-3199	399	1	no	no	INTJ
fsr-3199	399	2	p	p	NOUN
fsr-3199	399	3	111.2	111.2	NUM
fsr-3199	399	4	%	%	NOUN
fsr-3199	399	5	31.6	31.6	NUM
fsr-3199	399	6	%	%	NOUN
fsr-3199	400	1	yes	yes	INTJ
fsr-3199	400	2	79.6	79.6	NUM
fsr-3199	400	3	%	%	NOUN
fsr-3199	401	1	yes	yes	INTJ
fsr-3199	401	2	yes	yes	INTJ
fsr-3199	401	3	u	u	NOUN
fsr-3199	401	4	25.7	25.7	NUM
fsr-3199	401	5	%	%	NOUN
fsr-3199	401	6	51.8	51.8	NUM
fsr-3199	401	7	%	%	NOUN
fsr-3199	401	8	no	no	PRON
fsr-3199	401	9	"	"	PUNCT
fsr-3199	401	10	26.1	26.1	NUM
fsr-3199	401	11	%	%	NOUN
fsr-3199	402	1	yes	yes	INTJ
fsr-3199	402	2	yes	yes	INTJ
fsr-3199	402	3	v	v	ADP
fsr-3199	402	4	67.6	67.6	NUM
fsr-3199	402	5	%	%	NOUN
fsr-3199	402	6	37.4	37.4	NUM
fsr-3199	402	7	%	%	NOUN
fsr-3199	403	1	yes	yes	INTJ
fsr-3199	403	2	30.1	30.1	NUM
fsr-3199	403	3	%	%	NOUN
fsr-3199	404	1	yes	yes	INTJ
fsr-3199	404	2	yes	yes	INTJ
fsr-3199	405	1	y	y	PROPN
fsr-3199	405	2	36.4	36.4	NUM
fsr-3199	405	3	%	%	NOUN
fsr-3199	405	4	58.4	58.4	NUM
fsr-3199	405	5	%	%	NOUN
fsr-3199	405	6	no	no	DET
fsr-3199	405	7	"	"	PUNCT
fsr-3199	405	8	21.9	21.9	NUM
fsr-3199	405	9	%	%	NOUN
fsr-3199	406	1	yes	yes	INTJ
fsr-3199	407	1	yes	yes	INTJ
fsr-3199	407	2	average	average	ADJ
fsr-3199	407	3	fund	fund	NOUN
fsr-3199	407	4	return	return	VERB
fsr-3199	407	5	127.6	127.6	NUM
fsr-3199	407	6	%	%	NOUN
fsr-3199	407	7	64.3	64.3	NUM
fsr-3199	407	8	%	%	NOUN
fsr-3199	407	9	p	p	NOUN
fsr-3199	407	10	-	-	PUNCT
fsr-3199	407	11	value	value	NOUN
fsr-3199	407	12	average	average	ADJ
fsr-3199	407	13	mf	mf	NOUN
fsr-3199	407	14	return	return	VERB
fsr-3199	407	15	higher	high	ADJ
fsr-3199	407	16	than	than	ADP
fsr-3199	407	17	average	average	ADJ
fsr-3199	407	18	etf	etf	NOUN
fsr-3199	407	19	return	return	NOUN
fsr-3199	407	20	0.015	0.015	NUM
fsr-3199	407	21	spy	spy	NOUN
fsr-3199	407	22	23.9	23.9	NUM
fsr-3199	407	23	%	%	NOUN
fsr-3199	407	24	note	note	NOUN
fsr-3199	407	25	:	:	PUNCT
fsr-3199	407	26	b	b	X
fsr-3199	407	27	represents	represent	VERB
fsr-3199	407	28	the	the	DET
fsr-3199	407	29	materials	material	NOUN
fsr-3199	407	30	sector	sector	NOUN
fsr-3199	407	31	;	;	PUNCT
fsr-3199	407	32	e	e	PRON
fsr-3199	407	33	represents	represent	VERB
fsr-3199	407	34	the	the	DET
fsr-3199	407	35	energy	energy	NOUN
fsr-3199	407	36	sector	sector	NOUN
fsr-3199	407	37	;	;	PUNCT
fsr-3199	407	38	f	f	PROPN
fsr-3199	407	39	represents	represent	VERB
fsr-3199	407	40	the	the	DET
fsr-3199	407	41	financial	financial	ADJ
fsr-3199	407	42	sector	sector	NOUN
fsr-3199	407	43	;	;	PUNCT
fsr-3199	407	44	i	i	PRON
fsr-3199	407	45	represents	represent	VERB
fsr-3199	407	46	the	the	DET
fsr-3199	407	47	industrials	industrial	NOUN
fsr-3199	407	48	sector	sector	NOUN
fsr-3199	407	49	;	;	PUNCT
fsr-3199	407	50	k	k	X
fsr-3199	407	51	represents	represent	VERB
fsr-3199	407	52	the	the	DET
fsr-3199	407	53	technology	technology	NOUN
fsr-3199	407	54	sector	sector	NOUN
fsr-3199	407	55	;	;	PUNCT
fsr-3199	407	56	p	p	NOUN
fsr-3199	407	57	represents	represent	VERB
fsr-3199	407	58	the	the	DET
fsr-3199	407	59	consumer	consumer	NOUN
fsr-3199	407	60	staples	staple	NOUN
fsr-3199	407	61	sector	sector	NOUN
fsr-3199	407	62	;	;	PUNCT
fsr-3199	407	63	u	u	PRON
fsr-3199	407	64	represents	represent	VERB
fsr-3199	407	65	the	the	DET
fsr-3199	407	66	utilities	utility	NOUN
fsr-3199	407	67	sector	sector	NOUN
fsr-3199	407	68	;	;	PUNCT
fsr-3199	407	69	v	v	X
fsr-3199	407	70	represents	represent	VERB
fsr-3199	407	71	the	the	DET
fsr-3199	407	72	healthcare	healthcare	NOUN
fsr-3199	407	73	sector	sector	NOUN
fsr-3199	407	74	;	;	PUNCT
fsr-3199	407	75	y	y	PRON
fsr-3199	407	76	represents	represent	VERB
fsr-3199	407	77	the	the	DET
fsr-3199	407	78	consumer	consumer	NOUN
fsr-3199	407	79	discretionary	discretionary	ADJ
fsr-3199	407	80	sector	sector	NOUN
fsr-3199	407	81	;	;	PUNCT
fsr-3199	407	82	and	and	CCONJ
fsr-3199	407	83	spy	spy	NOUN
fsr-3199	407	84	represents	represent	VERB
fsr-3199	407	85	the	the	DET
fsr-3199	407	86	spdr	spdr	NOUN
fsr-3199	407	87	s&p	s&p	PROPN
fsr-3199	407	88	500	500	NUM
fsr-3199	407	89	trust	trust	NOUN
fsr-3199	407	90	.	.	PUNCT
fsr-3199	408	1	holding	hold	VERB
fsr-3199	408	2	period	period	NOUN
fsr-3199	408	3	return	return	NOUN
fsr-3199	408	4	in	in	ADP
fsr-3199	408	5	panel	panel	NOUN
fsr-3199	408	6	a	a	PRON
fsr-3199	408	7	is	be	AUX
fsr-3199	408	8	calculated	calculate	VERB
fsr-3199	408	9	by	by	ADP
fsr-3199	408	10	adding	add	VERB
fsr-3199	408	11	ending	end	VERB
fsr-3199	408	12	price	price	NOUN
fsr-3199	408	13	and	and	CCONJ
fsr-3199	408	14	all	all	DET
fsr-3199	408	15	dividends	dividend	NOUN
fsr-3199	408	16	paid	pay	VERB
fsr-3199	408	17	in	in	ADP
fsr-3199	408	18	12	12	NUM
fsr-3199	408	19	years	year	NOUN
fsr-3199	408	20	then	then	ADV
fsr-3199	408	21	divided	divide	VERB
fsr-3199	408	22	by	by	ADP
fsr-3199	408	23	beginning	begin	VERB
fsr-3199	408	24	price	price	NOUN
fsr-3199	408	25	.	.	PUNCT
fsr-3199	409	1	return	return	VERB
fsr-3199	409	2	with	with	ADP
fsr-3199	409	3	annual	annual	ADJ
fsr-3199	409	4	compounding	compounding	NOUN
fsr-3199	409	5	in	in	ADP
fsr-3199	409	6	panel	panel	NOUN
fsr-3199	409	7	b	b	PROPN
fsr-3199	409	8	is	be	AUX
fsr-3199	409	9	calculated	calculate	VERB
fsr-3199	409	10	by	by	ADP
fsr-3199	409	11	compounding	compound	VERB
fsr-3199	409	12	annual	annual	ADJ
fsr-3199	409	13	holding	hold	VERB
fsr-3199	409	14	period	period	NOUN
fsr-3199	409	15	returns	return	NOUN
fsr-3199	409	16	for	for	ADP
fsr-3199	409	17	each	each	DET
fsr-3199	409	18	individual	individual	ADJ
fsr-3199	409	19	fund	fund	NOUN
fsr-3199	409	20	.	.	PUNCT
fsr-3199	410	1	254	254	NUM
fsr-3199	410	2	c.y	c.y	PROPN
fsr-3199	410	3	.	.	PROPN
fsr-3199	410	4	lin	lin	PROPN
fsr-3199	410	5	/	/	SYM
fsr-3199	410	6	financial	financial	ADJ
fsr-3199	410	7	services	service	NOUN
fsr-3199	410	8	review	review	VERB
fsr-3199	410	9	23	23	NUM
fsr-3199	410	10	(	(	PUNCT
fsr-3199	410	11	2014	2014	NUM
fsr-3199	410	12	)	)	PUNCT
fsr-3199	411	1	249–271	249–271	NUM
fsr-3199	411	2	-100	-100	NUM
fsr-3199	411	3	%	%	NOUN
fsr-3199	411	4	-50	-50	NUM
fsr-3199	411	5	%	%	NOUN
fsr-3199	411	6	0	0	NUM
fsr-3199	411	7	%	%	NOUN
fsr-3199	411	8	50	50	NUM
fsr-3199	411	9	%	%	NOUN
fsr-3199	411	10	100	100	NUM
fsr-3199	411	11	%	%	NOUN
fsr-3199	411	12	materials	material	NOUN
fsr-3199	411	13	-60	-60	SYM
fsr-3199	411	14	%	%	NOUN
fsr-3199	411	15	-40	-40	NOUN
fsr-3199	411	16	%	%	NOUN
fsr-3199	411	17	-20	-20	NUM
fsr-3199	411	18	%	%	NOUN
fsr-3199	411	19	0	0	NUM
fsr-3199	411	20	%	%	NOUN
fsr-3199	411	21	20	20	NUM
fsr-3199	411	22	%	%	NOUN
fsr-3199	411	23	40	40	NUM
fsr-3199	411	24	%	%	NOUN
fsr-3199	411	25	60	60	NUM
fsr-3199	411	26	%	%	NOUN
fsr-3199	411	27	energy	energy	NOUN
fsr-3199	411	28	-60	-60	X
fsr-3199	411	29	%	%	NOUN
fsr-3199	411	30	-40	-40	PROPN
fsr-3199	411	31	%	%	NOUN
fsr-3199	411	32	-20	-20	NUM
fsr-3199	411	33	%	%	NOUN
fsr-3199	411	34	0	0	NUM
fsr-3199	411	35	%	%	NOUN
fsr-3199	411	36	20	20	NUM
fsr-3199	411	37	%	%	NOUN
fsr-3199	411	38	40	40	NUM
fsr-3199	411	39	%	%	NOUN
fsr-3199	411	40	60	60	NUM
fsr-3199	411	41	%	%	NOUN
fsr-3199	411	42	industrials	industrial	NOUN
fsr-3199	411	43	-40	-40	NOUN
fsr-3199	411	44	%	%	NOUN
fsr-3199	411	45	-20	-20	NUM
fsr-3199	411	46	%	%	NOUN
fsr-3199	411	47	0	0	NUM
fsr-3199	411	48	%	%	NOUN
fsr-3199	411	49	20	20	NUM
fsr-3199	411	50	%	%	NOUN
fsr-3199	411	51	40	40	NUM
fsr-3199	411	52	%	%	NOUN
fsr-3199	411	53	consumer	consumer	NOUN
fsr-3199	411	54	staples	staple	NOUN
fsr-3199	411	55	-60	-60	X
fsr-3199	411	56	%	%	NOUN
fsr-3199	411	57	-40	-40	PROPN
fsr-3199	411	58	%	%	NOUN
fsr-3199	411	59	-20	-20	NUM
fsr-3199	411	60	%	%	NOUN
fsr-3199	411	61	0	0	NUM
fsr-3199	411	62	%	%	NOUN
fsr-3199	411	63	20	20	NUM
fsr-3199	411	64	%	%	NOUN
fsr-3199	411	65	40	40	NUM
fsr-3199	411	66	%	%	NOUN
fsr-3199	411	67	healthcare	healthcare	NOUN
fsr-3199	411	68	-60	-60	PROPN
fsr-3199	411	69	%	%	NOUN
fsr-3199	411	70	-40	-40	PROPN
fsr-3199	411	71	%	%	NOUN
fsr-3199	411	72	-20	-20	NUM
fsr-3199	411	73	%	%	NOUN
fsr-3199	411	74	0	0	NUM
fsr-3199	411	75	%	%	NOUN
fsr-3199	411	76	20	20	NUM
fsr-3199	411	77	%	%	NOUN
fsr-3199	411	78	40	40	NUM
fsr-3199	411	79	%	%	NOUN
fsr-3199	411	80	financial	financial	ADJ
fsr-3199	411	81	-60	-60	PROPN
fsr-3199	411	82	%	%	NOUN
fsr-3199	411	83	-40	-40	PROPN
fsr-3199	411	84	%	%	NOUN
fsr-3199	411	85	-20	-20	NUM
fsr-3199	411	86	%	%	NOUN
fsr-3199	411	87	0	0	NUM
fsr-3199	411	88	%	%	NOUN
fsr-3199	411	89	20	20	NUM
fsr-3199	411	90	%	%	NOUN
fsr-3199	411	91	40	40	NUM
fsr-3199	411	92	%	%	NOUN
fsr-3199	411	93	60	60	NUM
fsr-3199	411	94	%	%	NOUN
fsr-3199	411	95	80	80	NUM
fsr-3199	411	96	%	%	NOUN
fsr-3199	411	97	100	100	NUM
fsr-3199	411	98	%	%	NOUN
fsr-3199	411	99	120	120	NUM
fsr-3199	411	100	%	%	NOUN
fsr-3199	411	101	140	140	NUM
fsr-3199	411	102	%	%	NOUN
fsr-3199	411	103	technology	technology	NOUN
fsr-3199	411	104	-40	-40	NOUN
fsr-3199	411	105	%	%	NOUN
fsr-3199	411	106	-20	-20	NUM
fsr-3199	411	107	%	%	NOUN
fsr-3199	411	108	0	0	NUM
fsr-3199	411	109	%	%	NOUN
fsr-3199	411	110	20	20	NUM
fsr-3199	411	111	%	%	NOUN
fsr-3199	411	112	40	40	NUM
fsr-3199	411	113	%	%	NOUN
fsr-3199	411	114	utilities	utility	NOUN
fsr-3199	411	115	-60	-60	SYM
fsr-3199	411	116	%	%	NOUN
fsr-3199	411	117	-40	-40	PROPN
fsr-3199	411	118	%	%	NOUN
fsr-3199	411	119	-20	-20	NUM
fsr-3199	411	120	%	%	NOUN
fsr-3199	411	121	0	0	NUM
fsr-3199	411	122	%	%	NOUN
fsr-3199	411	123	20	20	NUM
fsr-3199	411	124	%	%	NOUN
fsr-3199	411	125	40	40	NUM
fsr-3199	411	126	%	%	NOUN
fsr-3199	411	127	60	60	NUM
fsr-3199	411	128	%	%	NOUN
fsr-3199	411	129	consumer	consumer	NOUN
fsr-3199	411	130	discretionary	discretionary	ADJ
fsr-3199	411	131	mf	mf	X
fsr-3199	411	132	etf	etf	NOUN
fsr-3199	411	133	spy	spy	NOUN
fsr-3199	411	134	fig	fig	NOUN
fsr-3199	411	135	.	.	PUNCT
fsr-3199	412	1	1	1	NUM
fsr-3199	412	2	.	.	X
fsr-3199	412	3	annual	annual	ADJ
fsr-3199	412	4	holding	hold	VERB
fsr-3199	412	5	period	period	NOUN
fsr-3199	412	6	return	return	NOUN
fsr-3199	412	7	.	.	PUNCT
fsr-3199	413	1	255c.y	255c.y	X
fsr-3199	413	2	.	.	PUNCT
fsr-3199	414	1	lin	lin	PROPN
fsr-3199	414	2	/	/	SYM
fsr-3199	414	3	financial	financial	ADJ
fsr-3199	414	4	services	service	NOUN
fsr-3199	414	5	review	review	VERB
fsr-3199	414	6	23	23	NUM
fsr-3199	414	7	(	(	PUNCT
fsr-3199	414	8	2014	2014	NUM
fsr-3199	414	9	)	)	PUNCT
fsr-3199	415	1	249–271	249–271	NUM
fsr-3199	415	2	when	when	SCONJ
fsr-3199	415	3	annual	annual	ADJ
fsr-3199	415	4	holding	hold	VERB
fsr-3199	415	5	period	period	NOUN
fsr-3199	415	6	return	return	NOUN
fsr-3199	415	7	is	be	AUX
fsr-3199	415	8	compared	compare	VERB
fsr-3199	415	9	between	between	ADP
fsr-3199	415	10	mfs	mfs	PROPN
fsr-3199	415	11	and	and	CCONJ
fsr-3199	415	12	etfs	etfs	NOUN
fsr-3199	415	13	,	,	PUNCT
fsr-3199	415	14	for	for	ADP
fsr-3199	415	15	the	the	DET
fsr-3199	415	16	same	same	ADJ
fsr-3199	415	17	sector	sector	NOUN
fsr-3199	415	18	,	,	PUNCT
fsr-3199	415	19	table	table	NOUN
fsr-3199	415	20	2	2	NUM
fsr-3199	415	21	shows	show	VERB
fsr-3199	415	22	that	that	SCONJ
fsr-3199	415	23	seven	seven	NUM
fsr-3199	415	24	out	out	ADP
fsr-3199	415	25	of	of	ADP
fsr-3199	415	26	nine	nine	NUM
fsr-3199	415	27	mfs	mfs	NOUN
fsr-3199	415	28	(	(	PUNCT
fsr-3199	415	29	except	except	SCONJ
fsr-3199	415	30	utilities	utility	NOUN
fsr-3199	415	31	and	and	CCONJ
fsr-3199	415	32	consumer	consumer	NOUN
fsr-3199	415	33	discretionary	discretionary	NOUN
fsr-3199	415	34	)	)	PUNCT
fsr-3199	415	35	generate	generate	VERB
fsr-3199	415	36	a	a	DET
fsr-3199	415	37	higher	high	ADJ
fsr-3199	415	38	return	return	NOUN
fsr-3199	415	39	in	in	ADP
fsr-3199	415	40	seven	seven	NUM
fsr-3199	415	41	or	or	CCONJ
fsr-3199	415	42	more	more	ADJ
fsr-3199	415	43	years	year	NOUN
fsr-3199	415	44	in	in	ADP
fsr-3199	415	45	the	the	DET
fsr-3199	415	46	12	12	NUM
fsr-3199	415	47	year	year	NOUN
fsr-3199	415	48	sample	sample	NOUN
fsr-3199	415	49	period	period	NOUN
fsr-3199	415	50	.	.	PUNCT
fsr-3199	416	1	the	the	DET
fsr-3199	416	2	average	average	ADJ
fsr-3199	416	3	number	number	NOUN
fsr-3199	416	4	of	of	ADP
fsr-3199	416	5	years	year	NOUN
fsr-3199	416	6	of	of	ADP
fsr-3199	416	7	outperforming	outperforming	NOUN
fsr-3199	416	8	is	be	AUX
fsr-3199	416	9	7.9	7.9	NUM
fsr-3199	416	10	and	and	CCONJ
fsr-3199	416	11	the	the	DET
fsr-3199	416	12	percentage	percentage	NOUN
fsr-3199	416	13	of	of	ADP
fsr-3199	416	14	years	year	NOUN
fsr-3199	416	15	of	of	ADP
fsr-3199	416	16	outperforming	outperforming	NOUN
fsr-3199	416	17	is	be	AUX
fsr-3199	416	18	66	66	NUM
fsr-3199	416	19	%	%	NOUN
fsr-3199	416	20	.	.	PUNCT
fsr-3199	417	1	using	use	VERB
fsr-3199	417	2	spy	spy	NOUN
fsr-3199	417	3	as	as	ADP
fsr-3199	417	4	the	the	DET
fsr-3199	417	5	benchmark	benchmark	NOUN
fsr-3199	417	6	,	,	PUNCT
fsr-3199	417	7	on	on	ADP
fsr-3199	417	8	average	average	ADJ
fsr-3199	417	9	in	in	ADP
fsr-3199	417	10	7.4	7.4	NUM
fsr-3199	417	11	out	out	ADP
fsr-3199	417	12	of	of	ADP
fsr-3199	417	13	12	12	NUM
fsr-3199	417	14	years	year	NOUN
fsr-3199	417	15	mfs	mfs	VERB
fsr-3199	417	16	beat	beat	NOUN
fsr-3199	417	17	spy	spy	NOUN
fsr-3199	417	18	(	(	PUNCT
fsr-3199	417	19	62	62	NUM
fsr-3199	417	20	%	%	NOUN
fsr-3199	417	21	of	of	ADP
fsr-3199	417	22	years	year	NOUN
fsr-3199	417	23	)	)	PUNCT
fsr-3199	417	24	;	;	PUNCT
fsr-3199	417	25	only	only	ADV
fsr-3199	417	26	in	in	ADP
fsr-3199	417	27	6.4	6.4	NUM
fsr-3199	417	28	years	year	NOUN
fsr-3199	417	29	does	do	VERB
fsr-3199	417	30	the	the	DET
fsr-3199	417	31	etf	etf	PROPN
fsr-3199	417	32	group	group	NOUN
fsr-3199	417	33	beat	beat	NOUN
fsr-3199	417	34	spy	spy	NOUN
fsr-3199	417	35	(	(	PUNCT
fsr-3199	417	36	54	54	NUM
fsr-3199	417	37	%	%	NOUN
fsr-3199	417	38	of	of	ADP
fsr-3199	417	39	years	year	NOUN
fsr-3199	417	40	)	)	PUNCT
fsr-3199	417	41	.	.	PUNCT
fsr-3199	418	1	table	table	NOUN
fsr-3199	418	2	2	2	NUM
fsr-3199	418	3	annual	annual	ADJ
fsr-3199	418	4	return	return	NOUN
fsr-3199	418	5	comparison	comparison	NOUN
fsr-3199	418	6	,	,	PUNCT
fsr-3199	418	7	1999–2010	1999–2010	NUM
fsr-3199	418	8	sector	sector	NOUN
fsr-3199	418	9	mf	mf	VERB
fsr-3199	418	10	beats	beat	VERB
fsr-3199	418	11	etf	etf	NOUN
fsr-3199	418	12	mf	mf	NOUN
fsr-3199	418	13	beats	beat	NOUN
fsr-3199	418	14	spy	spy	NOUN
fsr-3199	418	15	etf	etf	NOUN
fsr-3199	418	16	beats	beat	NOUN
fsr-3199	418	17	spy	spy	NOUN
fsr-3199	418	18	number	number	NOUN
fsr-3199	418	19	of	of	ADP
fsr-3199	418	20	years	year	NOUN
fsr-3199	418	21	%	%	NOUN
fsr-3199	418	22	of	of	ADP
fsr-3199	418	23	years	year	NOUN
fsr-3199	418	24	number	number	NOUN
fsr-3199	418	25	of	of	ADP
fsr-3199	418	26	years	year	NOUN
fsr-3199	418	27	%	%	NOUN
fsr-3199	418	28	of	of	ADP
fsr-3199	418	29	years	year	NOUN
fsr-3199	418	30	number	number	NOUN
fsr-3199	418	31	of	of	ADP
fsr-3199	418	32	years	year	NOUN
fsr-3199	418	33	%	%	NOUN
fsr-3199	418	34	of	of	ADP
fsr-3199	418	35	years	year	NOUN
fsr-3199	418	36	b	b	NOUN
fsr-3199	418	37	9	9	NUM
fsr-3199	418	38	75	75	NUM
fsr-3199	418	39	%	%	NOUN
fsr-3199	418	40	10	10	NUM
fsr-3199	418	41	83	83	NUM
fsr-3199	418	42	%	%	NOUN
fsr-3199	418	43	9	9	NUM
fsr-3199	418	44	75	75	NUM
fsr-3199	418	45	%	%	NOUN
fsr-3199	418	46	e	e	NOUN
fsr-3199	418	47	7	7	NUM
fsr-3199	418	48	58	58	NUM
fsr-3199	418	49	%	%	NOUN
fsr-3199	418	50	9	9	NUM
fsr-3199	418	51	75	75	NUM
fsr-3199	418	52	%	%	NOUN
fsr-3199	418	53	7	7	NUM
fsr-3199	418	54	58	58	NUM
fsr-3199	418	55	%	%	NOUN
fsr-3199	418	56	f	f	NOUN
fsr-3199	418	57	9	9	NUM
fsr-3199	418	58	75	75	NUM
fsr-3199	418	59	%	%	NOUN
fsr-3199	418	60	6	6	NUM
fsr-3199	418	61	50	50	NUM
fsr-3199	418	62	%	%	NOUN
fsr-3199	418	63	7	7	NUM
fsr-3199	418	64	58	58	NUM
fsr-3199	418	65	%	%	NOUN
fsr-3199	418	66	i	i	NOUN
fsr-3199	418	67	10	10	NUM
fsr-3199	418	68	83	83	NUM
fsr-3199	418	69	%	%	NOUN
fsr-3199	418	70	9	9	NUM
fsr-3199	418	71	75	75	NUM
fsr-3199	418	72	%	%	NOUN
fsr-3199	418	73	7	7	NUM
fsr-3199	418	74	58	58	NUM
fsr-3199	418	75	%	%	NOUN
fsr-3199	418	76	k	k	NOUN
fsr-3199	418	77	8	8	NUM
fsr-3199	418	78	67	67	NUM
fsr-3199	418	79	%	%	NOUN
fsr-3199	418	80	6	6	NUM
fsr-3199	418	81	50	50	NUM
fsr-3199	418	82	%	%	NOUN
fsr-3199	418	83	4	4	NUM
fsr-3199	418	84	33	33	NUM
fsr-3199	418	85	%	%	NOUN
fsr-3199	418	86	p	p	NOUN
fsr-3199	418	87	10	10	NUM
fsr-3199	418	88	83	83	NUM
fsr-3199	418	89	%	%	NOUN
fsr-3199	418	90	9	9	NUM
fsr-3199	418	91	75	75	NUM
fsr-3199	418	92	%	%	NOUN
fsr-3199	418	93	5	5	NUM
fsr-3199	418	94	42	42	NUM
fsr-3199	418	95	%	%	NOUN
fsr-3199	418	96	u	u	NOUN
fsr-3199	418	97	6	6	NUM
fsr-3199	418	98	50	50	NUM
fsr-3199	418	99	%	%	NOUN
fsr-3199	418	100	6	6	NUM
fsr-3199	418	101	50	50	NUM
fsr-3199	418	102	%	%	NOUN
fsr-3199	418	103	6	6	NUM
fsr-3199	418	104	50	50	NUM
fsr-3199	418	105	%	%	NOUN
fsr-3199	418	106	v	v	ADP
fsr-3199	418	107	7	7	NUM
fsr-3199	418	108	58	58	NUM
fsr-3199	418	109	%	%	NOUN
fsr-3199	418	110	7	7	NUM
fsr-3199	418	111	58	58	NUM
fsr-3199	418	112	%	%	NOUN
fsr-3199	418	113	5	5	NUM
fsr-3199	418	114	42	42	NUM
fsr-3199	418	115	%	%	NOUN
fsr-3199	418	116	y	y	NOUN
fsr-3199	418	117	5	5	NUM
fsr-3199	418	118	42	42	NUM
fsr-3199	418	119	%	%	NOUN
fsr-3199	418	120	5	5	NUM
fsr-3199	418	121	42	42	NUM
fsr-3199	418	122	%	%	NOUN
fsr-3199	418	123	8	8	NUM
fsr-3199	418	124	67	67	NUM
fsr-3199	418	125	%	%	NOUN
fsr-3199	418	126	average	average	ADJ
fsr-3199	418	127	7.9	7.9	NUM
fsr-3199	418	128	66	66	NUM
fsr-3199	418	129	%	%	NOUN
fsr-3199	418	130	7.4	7.4	NUM
fsr-3199	418	131	62	62	NUM
fsr-3199	418	132	%	%	NOUN
fsr-3199	418	133	6.4	6.4	NUM
fsr-3199	418	134	54	54	NUM
fsr-3199	418	135	%	%	NOUN
fsr-3199	418	136	note	note	NOUN
fsr-3199	418	137	:	:	PUNCT
fsr-3199	418	138	b	b	X
fsr-3199	418	139	represents	represent	VERB
fsr-3199	418	140	the	the	DET
fsr-3199	418	141	materials	material	NOUN
fsr-3199	418	142	sector	sector	NOUN
fsr-3199	418	143	;	;	PUNCT
fsr-3199	418	144	e	e	PRON
fsr-3199	418	145	represents	represent	VERB
fsr-3199	418	146	the	the	DET
fsr-3199	418	147	energy	energy	NOUN
fsr-3199	418	148	sector	sector	NOUN
fsr-3199	418	149	;	;	PUNCT
fsr-3199	418	150	f	f	PROPN
fsr-3199	418	151	represents	represent	VERB
fsr-3199	418	152	the	the	DET
fsr-3199	418	153	financial	financial	ADJ
fsr-3199	418	154	sector	sector	NOUN
fsr-3199	418	155	;	;	PUNCT
fsr-3199	418	156	i	i	PRON
fsr-3199	418	157	represents	represent	VERB
fsr-3199	418	158	the	the	DET
fsr-3199	418	159	industrials	industrial	NOUN
fsr-3199	418	160	sector	sector	NOUN
fsr-3199	418	161	;	;	PUNCT
fsr-3199	418	162	k	k	X
fsr-3199	418	163	represents	represent	VERB
fsr-3199	418	164	the	the	DET
fsr-3199	418	165	technology	technology	NOUN
fsr-3199	418	166	sector	sector	NOUN
fsr-3199	418	167	;	;	PUNCT
fsr-3199	418	168	p	p	NOUN
fsr-3199	418	169	represents	represent	VERB
fsr-3199	418	170	the	the	DET
fsr-3199	418	171	consumer	consumer	NOUN
fsr-3199	418	172	staples	staple	NOUN
fsr-3199	418	173	sector	sector	NOUN
fsr-3199	418	174	;	;	PUNCT
fsr-3199	418	175	u	u	PRON
fsr-3199	418	176	represents	represent	VERB
fsr-3199	418	177	the	the	DET
fsr-3199	418	178	utilities	utility	NOUN
fsr-3199	418	179	sector	sector	NOUN
fsr-3199	418	180	;	;	PUNCT
fsr-3199	418	181	v	v	X
fsr-3199	418	182	represents	represent	VERB
fsr-3199	418	183	the	the	DET
fsr-3199	418	184	healthcare	healthcare	NOUN
fsr-3199	418	185	sector	sector	NOUN
fsr-3199	418	186	;	;	PUNCT
fsr-3199	418	187	y	y	PRON
fsr-3199	418	188	represents	represent	VERB
fsr-3199	418	189	the	the	DET
fsr-3199	418	190	consumer	consumer	NOUN
fsr-3199	418	191	discretionary	discretionary	ADJ
fsr-3199	418	192	sector	sector	NOUN
fsr-3199	418	193	;	;	PUNCT
fsr-3199	418	194	and	and	CCONJ
fsr-3199	418	195	spy	spy	NOUN
fsr-3199	418	196	represents	represent	VERB
fsr-3199	418	197	the	the	DET
fsr-3199	418	198	spdr	spdr	NOUN
fsr-3199	418	199	s&p	s&p	PROPN
fsr-3199	418	200	500	500	NUM
fsr-3199	418	201	trust	trust	NOUN
fsr-3199	418	202	.	.	PUNCT
fsr-3199	419	1	total	total	ADJ
fsr-3199	419	2	number	number	NOUN
fsr-3199	419	3	of	of	ADP
fsr-3199	419	4	years	year	NOUN
fsr-3199	419	5	:	:	PUNCT
fsr-3199	419	6	12	12	NUM
fsr-3199	419	7	.	.	PUNCT
fsr-3199	420	1	p	p	X
fsr-3199	420	2	-	-	PUNCT
fsr-3199	420	3	value	value	NOUN
fsr-3199	420	4	average	average	ADJ
fsr-3199	420	5	mf	mf	PRON
fsr-3199	420	6	annual	annual	ADJ
fsr-3199	420	7	holding	hold	VERB
fsr-3199	420	8	period	period	NOUN
fsr-3199	420	9	return	return	VERB
fsr-3199	420	10	higher	high	ADJ
fsr-3199	420	11	than	than	ADP
fsr-3199	420	12	average	average	ADJ
fsr-3199	420	13	etf	etf	NOUN
fsr-3199	420	14	annual	annual	ADJ
fsr-3199	420	15	holding	hold	VERB
fsr-3199	420	16	period	period	NOUN
fsr-3199	420	17	return	return	VERB
fsr-3199	420	18	b	b	NOUN
fsr-3199	421	1	e	e	NOUN
fsr-3199	421	2	f	f	X
fsr-3199	422	1	i	i	PRON
fsr-3199	422	2	k	k	PROPN
fsr-3199	423	1	p	p	X
fsr-3199	423	2	u	u	X
fsr-3199	423	3	v	v	ADP
fsr-3199	423	4	y	y	PROPN
fsr-3199	423	5	0.012	0.012	NUM
fsr-3199	423	6	0.082	0.082	NUM
fsr-3199	423	7	0.092	0.092	NUM
fsr-3199	423	8	0.002	0.002	NUM
fsr-3199	423	9	0.046	0.046	NUM
fsr-3199	423	10	0.013	0.013	NUM
fsr-3199	423	11	0.430	0.430	NUM
fsr-3199	423	12	0.300	0.300	NUM
fsr-3199	423	13	0.222	0.222	NUM
fsr-3199	423	14	0	0	NUM
fsr-3199	423	15	%	%	NOUN
fsr-3199	423	16	5	5	NUM
fsr-3199	423	17	%	%	NOUN
fsr-3199	423	18	10	10	NUM
fsr-3199	423	19	%	%	NOUN
fsr-3199	423	20	15	15	NUM
fsr-3199	423	21	%	%	NOUN
fsr-3199	423	22	20	20	NUM
fsr-3199	423	23	%	%	NOUN
fsr-3199	424	1	b	b	NOUN
fsr-3199	424	2	e	e	NOUN
fsr-3199	424	3	f	f	X
fsr-3199	425	1	i	i	PRON
fsr-3199	425	2	k	k	PROPN
fsr-3199	426	1	p	p	X
fsr-3199	426	2	u	u	X
fsr-3199	426	3	v	v	ADP
fsr-3199	426	4	y	y	PROPN
fsr-3199	426	5	mf	mf	X
fsr-3199	426	6	etf	etf	NOUN
fsr-3199	426	7	spy	spy	NOUN
fsr-3199	426	8	fig	fig	NOUN
fsr-3199	426	9	.	.	PUNCT
fsr-3199	427	1	2	2	X
fsr-3199	427	2	.	.	X
fsr-3199	427	3	arithmetic	arithmetic	ADJ
fsr-3199	427	4	mean	mean	NOUN
fsr-3199	427	5	of	of	ADP
fsr-3199	427	6	annual	annual	ADJ
fsr-3199	427	7	holding	hold	VERB
fsr-3199	427	8	period	period	NOUN
fsr-3199	427	9	return	return	NOUN
fsr-3199	427	10	.	.	PUNCT
fsr-3199	428	1	b	b	NOUN
fsr-3199	428	2	represents	represent	VERB
fsr-3199	428	3	the	the	DET
fsr-3199	428	4	materials	material	NOUN
fsr-3199	428	5	sector	sector	NOUN
fsr-3199	428	6	;	;	PUNCT
fsr-3199	428	7	e	e	PRON
fsr-3199	428	8	represents	represent	VERB
fsr-3199	428	9	the	the	DET
fsr-3199	428	10	energy	energy	NOUN
fsr-3199	428	11	sector	sector	NOUN
fsr-3199	428	12	;	;	PUNCT
fsr-3199	428	13	f	f	PROPN
fsr-3199	428	14	represents	represent	VERB
fsr-3199	428	15	the	the	DET
fsr-3199	428	16	financial	financial	ADJ
fsr-3199	428	17	sector	sector	NOUN
fsr-3199	428	18	;	;	PUNCT
fsr-3199	428	19	i	i	PRON
fsr-3199	428	20	represents	represent	VERB
fsr-3199	428	21	the	the	DET
fsr-3199	428	22	industrials	industrial	NOUN
fsr-3199	428	23	sector	sector	NOUN
fsr-3199	428	24	;	;	PUNCT
fsr-3199	428	25	k	k	X
fsr-3199	428	26	represents	represent	VERB
fsr-3199	428	27	the	the	DET
fsr-3199	428	28	technology	technology	NOUN
fsr-3199	428	29	sector	sector	NOUN
fsr-3199	428	30	;	;	PUNCT
fsr-3199	428	31	p	p	NOUN
fsr-3199	428	32	represents	represent	VERB
fsr-3199	428	33	the	the	DET
fsr-3199	428	34	consumer	consumer	NOUN
fsr-3199	428	35	staples	staple	NOUN
fsr-3199	428	36	sector	sector	NOUN
fsr-3199	428	37	;	;	PUNCT
fsr-3199	428	38	u	u	PRON
fsr-3199	428	39	represents	represent	VERB
fsr-3199	428	40	the	the	DET
fsr-3199	428	41	utilities	utility	NOUN
fsr-3199	428	42	sector	sector	NOUN
fsr-3199	428	43	;	;	PUNCT
fsr-3199	428	44	v	v	X
fsr-3199	428	45	represents	represent	VERB
fsr-3199	428	46	the	the	DET
fsr-3199	428	47	healthcare	healthcare	NOUN
fsr-3199	428	48	sector	sector	NOUN
fsr-3199	428	49	;	;	PUNCT
fsr-3199	428	50	y	y	PRON
fsr-3199	428	51	represents	represent	VERB
fsr-3199	428	52	the	the	DET
fsr-3199	428	53	consumer	consumer	NOUN
fsr-3199	428	54	discretionary	discretionary	ADJ
fsr-3199	428	55	sector	sector	NOUN
fsr-3199	428	56	;	;	PUNCT
fsr-3199	428	57	and	and	CCONJ
fsr-3199	428	58	spy	spy	NOUN
fsr-3199	428	59	represents	represent	VERB
fsr-3199	428	60	the	the	DET
fsr-3199	428	61	spdr	spdr	NOUN
fsr-3199	428	62	s&p	s&p	PROPN
fsr-3199	428	63	500	500	NUM
fsr-3199	428	64	trust	trust	NOUN
fsr-3199	428	65	.	.	PUNCT
fsr-3199	429	1	256	256	NUM
fsr-3199	429	2	c.y	c.y	PROPN
fsr-3199	429	3	.	.	PROPN
fsr-3199	429	4	lin	lin	PROPN
fsr-3199	429	5	/	/	SYM
fsr-3199	429	6	financial	financial	ADJ
fsr-3199	429	7	services	service	NOUN
fsr-3199	429	8	review	review	VERB
fsr-3199	429	9	23	23	NUM
fsr-3199	429	10	(	(	PUNCT
fsr-3199	429	11	2014	2014	NUM
fsr-3199	429	12	)	)	PUNCT
fsr-3199	430	1	249–271	249–271	NUM
fsr-3199	430	2	3.3	3.3	NUM
fsr-3199	430	3	.	.	PUNCT
fsr-3199	431	1	decomposition	decomposition	NOUN
fsr-3199	431	2	of	of	ADP
fsr-3199	431	3	12	12	NUM
fsr-3199	431	4	-	-	PUNCT
fsr-3199	431	5	year	year	NOUN
fsr-3199	431	6	holding	holding	NOUN
fsr-3199	431	7	period	period	NOUN
fsr-3199	431	8	return	return	VERB
fsr-3199	431	9	what	what	DET
fsr-3199	431	10	portion	portion	NOUN
fsr-3199	431	11	of	of	ADP
fsr-3199	431	12	that	that	DET
fsr-3199	431	13	12	12	NUM
fsr-3199	431	14	-	-	PUNCT
fsr-3199	431	15	year	year	NOUN
fsr-3199	431	16	holding	holding	NOUN
fsr-3199	431	17	period	period	NOUN
fsr-3199	431	18	return	return	NOUN
fsr-3199	431	19	is	be	AUX
fsr-3199	431	20	contributed	contribute	VERB
fsr-3199	431	21	by	by	ADP
fsr-3199	431	22	capital	capital	NOUN
fsr-3199	431	23	gains	gain	NOUN
fsr-3199	431	24	?	?	PUNCT
fsr-3199	432	1	what	what	DET
fsr-3199	432	2	portion	portion	NOUN
fsr-3199	432	3	is	be	AUX
fsr-3199	432	4	contributed	contribute	VERB
fsr-3199	432	5	by	by	ADP
fsr-3199	432	6	dividend	dividend	NOUN
fsr-3199	432	7	yield	yield	NOUN
fsr-3199	432	8	(	(	PUNCT
fsr-3199	432	9	regular	regular	ADJ
fsr-3199	432	10	dividend	dividend	NOUN
fsr-3199	432	11	and	and	CCONJ
fsr-3199	432	12	special	special	ADJ
fsr-3199	432	13	cash	cash	NOUN
fsr-3199	432	14	distribution	distribution	NOUN
fsr-3199	432	15	)	)	PUNCT
fsr-3199	432	16	?	?	PUNCT
fsr-3199	433	1	there	there	PRON
fsr-3199	433	2	are	be	VERB
fsr-3199	433	3	four	four	NUM
fsr-3199	433	4	mfs	mfs	NOUN
fsr-3199	433	5	(	(	PUNCT
fsr-3199	433	6	financial	financial	ADJ
fsr-3199	433	7	,	,	PUNCT
fsr-3199	433	8	utilities	utility	NOUN
fsr-3199	433	9	,	,	PUNCT
fsr-3199	433	10	healthcare	healthcare	PROPN
fsr-3199	433	11	,	,	PUNCT
fsr-3199	433	12	and	and	CCONJ
fsr-3199	433	13	consumer	consumer	NOUN
fsr-3199	433	14	discretionary	discretionary	NOUN
fsr-3199	433	15	)	)	PUNCT
fsr-3199	433	16	and	and	CCONJ
fsr-3199	433	17	two	two	NUM
fsr-3199	433	18	etfs	etfs	NOUN
fsr-3199	433	19	(	(	PUNCT
fsr-3199	433	20	financial	financial	ADJ
fsr-3199	433	21	and	and	CCONJ
fsr-3199	433	22	technology	technology	NOUN
fsr-3199	433	23	)	)	PUNCT
fsr-3199	433	24	have	have	AUX
fsr-3199	433	25	negative	negative	ADJ
fsr-3199	433	26	capital	capital	NOUN
fsr-3199	433	27	gains	gain	NOUN
fsr-3199	433	28	during	during	ADP
fsr-3199	433	29	the	the	DET
fsr-3199	433	30	period	period	NOUN
fsr-3199	433	31	.	.	PUNCT
fsr-3199	434	1	the	the	DET
fsr-3199	434	2	spy	spy	NOUN
fsr-3199	434	3	has	have	VERB
fsr-3199	434	4	a	a	DET
fsr-3199	434	5	capital	capital	NOUN
fsr-3199	434	6	gains	gain	NOUN
fsr-3199	434	7	yield	yield	NOUN
fsr-3199	434	8	of	of	ADP
fsr-3199	434	9	2.0	2.0	NUM
fsr-3199	434	10	%	%	NOUN
fsr-3199	434	11	.	.	PUNCT
fsr-3199	435	1	actually	actually	ADV
fsr-3199	435	2	,	,	PUNCT
fsr-3199	435	3	only	only	ADV
fsr-3199	435	4	three	three	NUM
fsr-3199	435	5	mfs	mfs	NOUN
fsr-3199	435	6	(	(	PUNCT
fsr-3199	435	7	materials	material	NOUN
fsr-3199	435	8	,	,	PUNCT
fsr-3199	435	9	energy	energy	NOUN
fsr-3199	435	10	,	,	PUNCT
fsr-3199	435	11	and	and	CCONJ
fsr-3199	435	12	industrials	industrial	NOUN
fsr-3199	435	13	)	)	PUNCT
fsr-3199	435	14	have	have	VERB
fsr-3199	435	15	a	a	DET
fsr-3199	435	16	higher	high	ADJ
fsr-3199	435	17	capital	capital	NOUN
fsr-3199	435	18	gains	gain	NOUN
fsr-3199	435	19	yield	yield	NOUN
fsr-3199	435	20	than	than	ADP
fsr-3199	435	21	dividend	dividend	NOUN
fsr-3199	435	22	yield	yield	NOUN
fsr-3199	435	23	.	.	PUNCT
fsr-3199	436	1	that	that	DET
fsr-3199	436	2	number	number	NOUN
fsr-3199	436	3	is	be	AUX
fsr-3199	436	4	five	five	NUM
fsr-3199	436	5	for	for	ADP
fsr-3199	436	6	etfs	etfs	PROPN
fsr-3199	436	7	(	(	PUNCT
fsr-3199	436	8	materials	material	NOUN
fsr-3199	436	9	,	,	PUNCT
fsr-3199	436	10	energy	energy	NOUN
fsr-3199	436	11	,	,	PUNCT
fsr-3199	436	12	industrials	industrial	NOUN
fsr-3199	436	13	,	,	PUNCT
fsr-3199	436	14	healthcare	healthcare	PROPN
fsr-3199	436	15	,	,	PUNCT
fsr-3199	436	16	and	and	CCONJ
fsr-3199	436	17	consumer	consumer	NOUN
fsr-3199	436	18	discretionary	discretionary	NOUN
fsr-3199	436	19	)	)	PUNCT
fsr-3199	436	20	.	.	PUNCT
fsr-3199	437	1	the	the	DET
fsr-3199	437	2	spy	spy	NOUN
fsr-3199	437	3	has	have	VERB
fsr-3199	437	4	a	a	DET
fsr-3199	437	5	dividend	dividend	NOUN
fsr-3199	437	6	yield	yield	NOUN
fsr-3199	437	7	of	of	ADP
fsr-3199	437	8	18.8	18.8	NUM
fsr-3199	437	9	%	%	NOUN
fsr-3199	437	10	.	.	PUNCT
fsr-3199	438	1	with	with	ADP
fsr-3199	438	2	2.0	2.0	NUM
fsr-3199	438	3	%	%	NOUN
fsr-3199	438	4	capital	capital	NOUN
fsr-3199	438	5	gains	gain	NOUN
fsr-3199	438	6	yield	yield	VERB
fsr-3199	438	7	from	from	ADP
fsr-3199	438	8	spy	spy	NOUN
fsr-3199	438	9	,	,	PUNCT
fsr-3199	438	10	the	the	DET
fsr-3199	438	11	12	12	NUM
fsr-3199	438	12	-	-	PUNCT
fsr-3199	438	13	year	year	NOUN
fsr-3199	438	14	sample	sample	NOUN
fsr-3199	438	15	period	period	NOUN
fsr-3199	438	16	is	be	AUX
fsr-3199	438	17	pretty	pretty	ADV
fsr-3199	438	18	flat	flat	ADJ
fsr-3199	438	19	.	.	PUNCT
fsr-3199	439	1	the	the	DET
fsr-3199	439	2	s&p	s&p	PROPN
fsr-3199	439	3	500	500	NUM
fsr-3199	439	4	price	price	NOUN
fsr-3199	439	5	index	index	NOUN
fsr-3199	439	6	has	have	VERB
fsr-3199	439	7	two	two	NUM
fsr-3199	439	8	peaks	peak	NOUN
fsr-3199	439	9	,	,	PUNCT
fsr-3199	439	10	1552.87	1552.87	NUM
fsr-3199	439	11	on	on	ADP
fsr-3199	439	12	march	march	PROPN
fsr-3199	439	13	24	24	NUM
fsr-3199	439	14	,	,	PUNCT
fsr-3199	439	15	2000	2000	NUM
fsr-3199	439	16	and	and	CCONJ
fsr-3199	439	17	1576.09	1576.09	NUM
fsr-3199	439	18	on	on	ADP
fsr-3199	439	19	october	october	PROPN
fsr-3199	439	20	17	17	NUM
fsr-3199	439	21	,	,	PUNCT
fsr-3199	439	22	2007	2007	NUM
fsr-3199	439	23	,	,	PUNCT
fsr-3199	439	24	and	and	CCONJ
fsr-3199	439	25	two	two	NUM
fsr-3199	439	26	troughs	trough	NOUN
fsr-3199	439	27	,	,	PUNCT
fsr-3199	439	28	768.63	768.63	NUM
fsr-3199	439	29	on	on	ADP
fsr-3199	439	30	october	october	PROPN
fsr-3199	439	31	10	10	NUM
fsr-3199	439	32	,	,	PUNCT
fsr-3199	439	33	2002	2002	NUM
fsr-3199	439	34	and	and	CCONJ
fsr-3199	439	35	666.79	666.79	NUM
fsr-3199	439	36	on	on	ADP
fsr-3199	439	37	march	march	PROPN
fsr-3199	439	38	6	6	NUM
fsr-3199	439	39	,	,	PUNCT
fsr-3199	439	40	2009	2009	NUM
fsr-3199	439	41	.	.	PUNCT
fsr-3199	440	1	this	this	DET
fsr-3199	440	2	range	range	NOUN
fsr-3199	440	3	provides	provide	VERB
fsr-3199	440	4	a	a	DET
fsr-3199	440	5	good	good	ADJ
fsr-3199	440	6	testing	testing	NOUN
fsr-3199	440	7	field	field	NOUN
fsr-3199	440	8	for	for	ADP
fsr-3199	440	9	performance	performance	NOUN
fsr-3199	440	10	analysis	analysis	NOUN
fsr-3199	440	11	.	.	PUNCT
fsr-3199	441	1	after	after	ADP
fsr-3199	441	2	examining	examine	VERB
fsr-3199	441	3	12	12	NUM
fsr-3199	441	4	-	-	PUNCT
fsr-3199	441	5	year	year	NOUN
fsr-3199	441	6	returns	return	NOUN
fsr-3199	441	7	and	and	CCONJ
fsr-3199	441	8	average	average	ADJ
fsr-3199	441	9	annual	annual	ADJ
fsr-3199	441	10	returns	return	NOUN
fsr-3199	441	11	,	,	PUNCT
fsr-3199	441	12	i	i	PRON
fsr-3199	441	13	find	find	VERB
fsr-3199	441	14	that	that	SCONJ
fsr-3199	441	15	most	most	ADJ
fsr-3199	441	16	sector	sector	NOUN
fsr-3199	441	17	mfs	mfs	VERB
fsr-3199	441	18	outperform	outperform	NOUN
fsr-3199	441	19	both	both	CCONJ
fsr-3199	441	20	their	their	PRON
fsr-3199	441	21	etf	etf	NOUN
fsr-3199	441	22	peers	peer	NOUN
fsr-3199	441	23	and	and	CCONJ
fsr-3199	441	24	spy	spy	NOUN
fsr-3199	441	25	for	for	ADP
fsr-3199	441	26	most	most	ADJ
fsr-3199	441	27	years	year	NOUN
fsr-3199	441	28	during	during	ADP
fsr-3199	441	29	the	the	DET
fsr-3199	441	30	1999–2010	1999–2010	NUM
fsr-3199	441	31	sample	sample	NOUN
fsr-3199	441	32	period	period	NOUN
fsr-3199	441	33	.	.	PUNCT
fsr-3199	442	1	the	the	DET
fsr-3199	442	2	exceptions	exception	NOUN
fsr-3199	442	3	are	be	AUX
fsr-3199	442	4	the	the	DET
fsr-3199	442	5	utilities	utility	NOUN
fsr-3199	442	6	and	and	CCONJ
fsr-3199	442	7	consumer	consumer	NOUN
fsr-3199	442	8	discretionary	discretionary	ADJ
fsr-3199	442	9	mf	mf	NOUN
fsr-3199	442	10	.	.	PROPN
fsr-3199	442	11	4	4	NUM
fsr-3199	442	12	.	.	X
fsr-3199	443	1	a	a	DET
fsr-3199	443	2	closer	close	ADJ
fsr-3199	443	3	look	look	NOUN
fsr-3199	443	4	at	at	ADP
fsr-3199	443	5	equity	equity	NOUN
fsr-3199	443	6	sector	sector	NOUN
fsr-3199	443	7	funds	fund	NOUN
fsr-3199	443	8	:	:	PUNCT
fsr-3199	443	9	risk	risk	NOUN
fsr-3199	443	10	adjusted	adjust	VERB
fsr-3199	443	11	returns	return	NOUN
fsr-3199	443	12	before	before	ADP
fsr-3199	443	13	drawing	draw	VERB
fsr-3199	443	14	a	a	DET
fsr-3199	443	15	conclusion	conclusion	NOUN
fsr-3199	443	16	on	on	ADP
fsr-3199	443	17	sector	sector	NOUN
fsr-3199	443	18	mfs	mfs	NOUN
fsr-3199	443	19	’	'	PUNCT
fsr-3199	443	20	performance	performance	NOUN
fsr-3199	443	21	,	,	PUNCT
fsr-3199	443	22	one	one	PRON
fsr-3199	443	23	must	must	AUX
fsr-3199	443	24	investigate	investigate	VERB
fsr-3199	443	25	the	the	DET
fsr-3199	443	26	risk	risk	NOUN
fsr-3199	443	27	dimension	dimension	NOUN
fsr-3199	443	28	of	of	ADP
fsr-3199	443	29	the	the	DET
fsr-3199	443	30	returns	return	NOUN
fsr-3199	443	31	.	.	PUNCT
fsr-3199	444	1	here	here	ADV
fsr-3199	444	2	,	,	PUNCT
fsr-3199	444	3	i	i	PRON
fsr-3199	444	4	look	look	VERB
fsr-3199	444	5	at	at	ADP
fsr-3199	444	6	risk	risk	NOUN
fsr-3199	444	7	adjusted	adjust	VERB
fsr-3199	444	8	returns	return	NOUN
fsr-3199	444	9	that	that	PRON
fsr-3199	444	10	incorporate	incorporate	VERB
fsr-3199	444	11	both	both	DET
fsr-3199	444	12	total	total	ADJ
fsr-3199	444	13	risk	risk	NOUN
fsr-3199	444	14	and	and	CCONJ
fsr-3199	444	15	systematic	systematic	ADJ
fsr-3199	444	16	risk	risk	NOUN
fsr-3199	444	17	based	base	VERB
fsr-3199	444	18	on	on	ADP
fsr-3199	444	19	monthly	monthly	ADJ
fsr-3199	444	20	holding	hold	VERB
fsr-3199	444	21	period	period	NOUN
fsr-3199	444	22	returns	return	NOUN
fsr-3199	444	23	.	.	PUNCT
fsr-3199	445	1	table	table	NOUN
fsr-3199	445	2	3	3	NUM
fsr-3199	445	3	summarizes	summarize	NOUN
fsr-3199	445	4	statistics	statistic	NOUN
fsr-3199	445	5	of	of	ADP
fsr-3199	445	6	both	both	DET
fsr-3199	445	7	monthly	monthly	ADJ
fsr-3199	445	8	holding	holding	NOUN
fsr-3199	445	9	period	period	NOUN
fsr-3199	445	10	returns	return	NOUN
fsr-3199	445	11	and	and	CCONJ
fsr-3199	445	12	excess	excess	ADJ
fsr-3199	445	13	returns	return	NOUN
fsr-3199	445	14	,	,	PUNCT
fsr-3199	445	15	which	which	PRON
fsr-3199	445	16	are	be	AUX
fsr-3199	445	17	calculated	calculate	VERB
fsr-3199	445	18	as	as	ADP
fsr-3199	445	19	monthly	monthly	ADJ
fsr-3199	445	20	holding	holding	NOUN
fsr-3199	445	21	period	period	NOUN
fsr-3199	445	22	return	return	VERB
fsr-3199	445	23	minus	minus	CCONJ
fsr-3199	445	24	monthly	monthly	ADJ
fsr-3199	445	25	1	1	NUM
fsr-3199	445	26	-	-	PUNCT
fsr-3199	445	27	month	month	NOUN
fsr-3199	445	28	t	t	PROPN
fsr-3199	445	29	-	-	PUNCT
fsr-3199	445	30	bill	bill	NOUN
fsr-3199	445	31	rate	rate	NOUN
fsr-3199	445	32	.	.	PUNCT
fsr-3199	446	1	panel	panel	NOUN
fsr-3199	446	2	a	a	DET
fsr-3199	446	3	shows	show	VERB
fsr-3199	446	4	the	the	DET
fsr-3199	446	5	maximum	maximum	ADJ
fsr-3199	446	6	monthly	monthly	ADJ
fsr-3199	446	7	holding	hold	VERB
fsr-3199	446	8	period	period	NOUN
fsr-3199	446	9	return	return	NOUN
fsr-3199	446	10	is	be	AUX
fsr-3199	446	11	31.446	31.446	NUM
fsr-3199	446	12	%	%	NOUN
fsr-3199	446	13	(	(	PUNCT
fsr-3199	446	14	technology	technology	NOUN
fsr-3199	446	15	mf	mf	PROPN
fsr-3199	446	16	,	,	PUNCT
fsr-3199	446	17	february	february	PROPN
fsr-3199	446	18	2000	2000	NUM
fsr-3199	446	19	)	)	PUNCT
fsr-3199	446	20	and	and	CCONJ
fsr-3199	446	21	the	the	DET
fsr-3199	446	22	minimum	minimum	ADJ
fsr-3199	446	23	monthly	monthly	ADJ
fsr-3199	446	24	return	return	NOUN
fsr-3199	446	25	is	be	AUX
fsr-3199	446	26	"	"	PUNCT
fsr-3199	446	27	28.379	28.379	NUM
fsr-3199	446	28	%	%	NOUN
fsr-3199	446	29	(	(	PUNCT
fsr-3199	446	30	technology	technology	NOUN
fsr-3199	446	31	mf	mf	PROPN
fsr-3199	446	32	,	,	PUNCT
fsr-3199	446	33	february	february	PROPN
fsr-3199	446	34	2001	2001	NUM
fsr-3199	446	35	)	)	PUNCT
fsr-3199	446	36	.	.	PUNCT
fsr-3199	447	1	because	because	SCONJ
fsr-3199	447	2	sector	sector	NOUN
fsr-3199	447	3	funds	fund	NOUN
fsr-3199	447	4	focus	focus	VERB
fsr-3199	447	5	on	on	ADP
fsr-3199	447	6	specific	specific	ADJ
fsr-3199	447	7	investment	investment	NOUN
fsr-3199	447	8	areas	area	NOUN
fsr-3199	447	9	,	,	PUNCT
fsr-3199	447	10	it	it	PRON
fsr-3199	447	11	is	be	AUX
fsr-3199	447	12	expected	expect	VERB
fsr-3199	447	13	that	that	SCONJ
fsr-3199	447	14	both	both	DET
fsr-3199	447	15	sector	sector	NOUN
fsr-3199	447	16	mfs	mfs	NOUN
fsr-3199	447	17	and	and	CCONJ
fsr-3199	447	18	etfs	etfs	PROPN
fsr-3199	447	19	have	have	VERB
fsr-3199	447	20	a	a	DET
fsr-3199	447	21	higher	high	ADJ
fsr-3199	447	22	volatility	volatility	NOUN
fsr-3199	447	23	when	when	SCONJ
fsr-3199	447	24	compared	compare	VERB
fsr-3199	447	25	to	to	ADP
fsr-3199	447	26	a	a	DET
fsr-3199	447	27	broader	broad	ADJ
fsr-3199	447	28	market	market	NOUN
fsr-3199	447	29	benchmark	benchmark	NOUN
fsr-3199	447	30	.	.	PUNCT
fsr-3199	448	1	that	that	DET
fsr-3199	448	2	table	table	NOUN
fsr-3199	448	3	3	3	NUM
fsr-3199	448	4	summary	summary	NOUN
fsr-3199	448	5	statistics	statistic	NOUN
fsr-3199	448	6	of	of	ADP
fsr-3199	448	7	monthly	monthly	ADJ
fsr-3199	448	8	return	return	NOUN
fsr-3199	448	9	(	(	PUNCT
fsr-3199	448	10	%	%	INTJ
fsr-3199	448	11	)	)	PUNCT
fsr-3199	448	12	maximum	maximum	ADJ
fsr-3199	448	13	minimum	minimum	ADJ
fsr-3199	448	14	mean	mean	NOUN
fsr-3199	448	15	median	median	PROPN
fsr-3199	448	16	sd	sd	PROPN
fsr-3199	448	17	skewness	skewness	NOUN
fsr-3199	448	18	kurtosis	kurtosis	NOUN
fsr-3199	448	19	n	n	PRON
fsr-3199	448	20	sharpe	sharpe	PROPN
fsr-3199	448	21	ratio	ratio	PROPN
fsr-3199	448	22	a	a	DET
fsr-3199	448	23	:	:	PUNCT
fsr-3199	448	24	raw	raw	ADJ
fsr-3199	448	25	return	return	NOUN
fsr-3199	448	26	mf	mf	VERB
fsr-3199	448	27	31.446	31.446	PRON
fsr-3199	448	28	"	"	PUNCT
fsr-3199	448	29	28.379	28.379	NUM
fsr-3199	448	30	0.695	0.695	NUM
fsr-3199	448	31	1.014	1.014	NUM
fsr-3199	448	32	6.316	6.316	NUM
fsr-3199	448	33	"	"	PUNCT
fsr-3199	448	34	0.238	0.238	NUM
fsr-3199	448	35	2.738	2.738	NUM
fsr-3199	448	36	1289	1289	NUM
fsr-3199	448	37	etf	etf	NOUN
fsr-3199	448	38	24.768	24.768	NUM
fsr-3199	448	39	"	"	PUNCT
fsr-3199	448	40	26.198	26.198	NUM
fsr-3199	448	41	0.468	0.468	NUM
fsr-3199	448	42	0.796	0.796	NUM
fsr-3199	448	43	5.982	5.982	NUM
fsr-3199	448	44	"	"	PUNCT
fsr-3199	448	45	0.255	0.255	NUM
fsr-3199	448	46	1.762	1.762	NUM
fsr-3199	448	47	1296	1296	NUM
fsr-3199	448	48	spy	spy	NOUN
fsr-3199	448	49	9.935	9.935	NUM
fsr-3199	448	50	"	"	PUNCT
fsr-3199	448	51	16.519	16.519	NUM
fsr-3199	448	52	0.260	0.260	NUM
fsr-3199	448	53	0.741	0.741	NUM
fsr-3199	448	54	4.652	4.652	NUM
fsr-3199	448	55	"	"	PUNCT
fsr-3199	448	56	0.485	0.485	NUM
fsr-3199	448	57	0.594	0.594	NUM
fsr-3199	448	58	144	144	NUM
fsr-3199	448	59	overall	overall	ADJ
fsr-3199	448	60	31.446	31.446	PRON
fsr-3199	448	61	"	"	PUNCT
fsr-3199	448	62	28.379	28.379	NUM
fsr-3199	448	63	0.564	0.564	NUM
fsr-3199	448	64	0.897	0.897	NUM
fsr-3199	448	65	6.081	6.081	NUM
fsr-3199	448	66	"	"	PUNCT
fsr-3199	448	67	0.246	0.246	NUM
fsr-3199	448	68	2.326	2.326	NUM
fsr-3199	448	69	2729	2729	NUM
fsr-3199	448	70	b	b	NOUN
fsr-3199	448	71	:	:	PUNCT
fsr-3199	448	72	excess	excess	ADJ
fsr-3199	448	73	return	return	NOUN
fsr-3199	448	74	mf	mf	VERB
fsr-3199	448	75	31.016	31.016	NUM
fsr-3199	448	76	"	"	PUNCT
fsr-3199	448	77	28.769	28.769	NUM
fsr-3199	448	78	0.474	0.474	NUM
fsr-3199	448	79	0.759	0.759	NUM
fsr-3199	448	80	6.321	6.321	NUM
fsr-3199	448	81	"	"	PUNCT
fsr-3199	448	82	0.229	0.229	NUM
fsr-3199	448	83	2.696	2.696	NUM
fsr-3199	448	84	1289	1289	NUM
fsr-3199	448	85	0.075	0.075	NUM
fsr-3199	448	86	etf	etf	NOUN
fsr-3199	448	87	24.628	24.628	NUM
fsr-3199	448	88	"	"	PUNCT
fsr-3199	448	89	26.198	26.198	NUM
fsr-3199	448	90	0.245	0.245	NUM
fsr-3199	448	91	0.533	0.533	NUM
fsr-3199	448	92	5.985	5.985	NUM
fsr-3199	448	93	"	"	PUNCT
fsr-3199	448	94	0.246	0.246	NUM
fsr-3199	448	95	1.730	1.730	NUM
fsr-3199	448	96	1296	1296	NUM
fsr-3199	448	97	0.041	0.041	NUM
fsr-3199	448	98	spy	spy	NOUN
fsr-3199	448	99	9.925	9.925	NUM
fsr-3199	448	100	"	"	PUNCT
fsr-3199	448	101	16.599	16.599	NUM
fsr-3199	448	102	0.038	0.038	NUM
fsr-3199	448	103	0.526	0.526	NUM
fsr-3199	448	104	4.660	4.660	NUM
fsr-3199	448	105	"	"	PUNCT
fsr-3199	448	106	0.454	0.454	NUM
fsr-3199	448	107	0.535	0.535	NUM
fsr-3199	448	108	144	144	NUM
fsr-3199	448	109	0.008	0.008	NUM
fsr-3199	448	110	overall	overall	ADJ
fsr-3199	448	111	31.016	31.016	NUM
fsr-3199	448	112	"	"	PUNCT
fsr-3199	448	113	28.769	28.769	NUM
fsr-3199	448	114	0.342	0.342	NUM
fsr-3199	448	115	0.652	0.652	NUM
fsr-3199	448	116	6.085	6.085	NUM
fsr-3199	448	117	"	"	PUNCT
fsr-3199	448	118	0.236	0.236	NUM
fsr-3199	448	119	2.288	2.288	NUM
fsr-3199	448	120	2729	2729	NUM
fsr-3199	448	121	0.056	0.056	NUM
fsr-3199	448	122	257c.y	257c.y	NUM
fsr-3199	448	123	.	.	PUNCT
fsr-3199	449	1	lin	lin	PROPN
fsr-3199	449	2	/	/	SYM
fsr-3199	449	3	financial	financial	ADJ
fsr-3199	449	4	services	service	NOUN
fsr-3199	449	5	review	review	VERB
fsr-3199	449	6	23	23	NUM
fsr-3199	449	7	(	(	PUNCT
fsr-3199	449	8	2014	2014	NUM
fsr-3199	449	9	)	)	PUNCT
fsr-3199	450	1	249–271	249–271	NUM
fsr-3199	450	2	is	be	AUX
fsr-3199	450	3	true	true	ADJ
fsr-3199	450	4	as	as	SCONJ
fsr-3199	450	5	shown	show	VERB
fsr-3199	450	6	in	in	ADP
fsr-3199	450	7	table	table	NOUN
fsr-3199	450	8	3	3	NUM
fsr-3199	450	9	.	.	PUNCT
fsr-3199	451	1	the	the	DET
fsr-3199	451	2	sector	sector	NOUN
fsr-3199	451	3	mfs	mfs	NOUN
fsr-3199	451	4	have	have	VERB
fsr-3199	451	5	the	the	DET
fsr-3199	451	6	widest	wide	ADJ
fsr-3199	451	7	span	span	NOUN
fsr-3199	451	8	of	of	ADP
fsr-3199	451	9	monthly	monthly	ADJ
fsr-3199	451	10	returns	return	NOUN
fsr-3199	451	11	(	(	PUNCT
fsr-3199	451	12	59.825	59.825	NUM
fsr-3199	451	13	%	%	NOUN
fsr-3199	451	14	)	)	PUNCT
fsr-3199	451	15	,	,	PUNCT
fsr-3199	451	16	followed	follow	VERB
fsr-3199	451	17	by	by	ADP
fsr-3199	451	18	sector	sector	NOUN
fsr-3199	451	19	etfs	etfs	NOUN
fsr-3199	451	20	(	(	PUNCT
fsr-3199	451	21	50.966	50.966	NUM
fsr-3199	451	22	%	%	NOUN
fsr-3199	451	23	)	)	PUNCT
fsr-3199	451	24	;	;	PUNCT
fsr-3199	451	25	both	both	PRON
fsr-3199	451	26	are	be	AUX
fsr-3199	451	27	much	much	ADV
fsr-3199	451	28	higher	high	ADJ
fsr-3199	451	29	than	than	ADP
fsr-3199	451	30	that	that	PRON
fsr-3199	451	31	of	of	ADP
fsr-3199	451	32	spy	spy	NOUN
fsr-3199	451	33	(	(	PUNCT
fsr-3199	451	34	26.454	26.454	NUM
fsr-3199	451	35	%	%	NOUN
fsr-3199	451	36	)	)	PUNCT
fsr-3199	451	37	.	.	PUNCT
fsr-3199	452	1	the	the	DET
fsr-3199	452	2	standard	standard	ADJ
fsr-3199	452	3	deviation	deviation	NOUN
fsr-3199	452	4	for	for	ADP
fsr-3199	452	5	sector	sector	NOUN
fsr-3199	452	6	mf	mf	NOUN
fsr-3199	452	7	,	,	PUNCT
fsr-3199	452	8	etf	etf	NOUN
fsr-3199	452	9	,	,	PUNCT
fsr-3199	452	10	and	and	CCONJ
fsr-3199	452	11	spy	spy	NOUN
fsr-3199	452	12	is	be	AUX
fsr-3199	452	13	6.316	6.316	NUM
fsr-3199	452	14	%	%	NOUN
fsr-3199	452	15	,	,	PUNCT
fsr-3199	452	16	5.982	5.982	NUM
fsr-3199	452	17	%	%	NOUN
fsr-3199	452	18	,	,	PUNCT
fsr-3199	452	19	and	and	CCONJ
fsr-3199	452	20	4.652	4.652	NUM
fsr-3199	452	21	%	%	NOUN
fsr-3199	452	22	,	,	PUNCT
fsr-3199	452	23	respectively	respectively	ADV
fsr-3199	452	24	.	.	PUNCT
fsr-3199	453	1	all	all	DET
fsr-3199	453	2	fund	fund	NOUN
fsr-3199	453	3	returns	return	NOUN
fsr-3199	453	4	are	be	AUX
fsr-3199	453	5	negatively	negatively	ADV
fsr-3199	453	6	skewed	skewed	ADJ
fsr-3199	453	7	.	.	PUNCT
fsr-3199	454	1	these	these	DET
fsr-3199	454	2	characteristics	characteristic	NOUN
fsr-3199	454	3	are	be	AUX
fsr-3199	454	4	similar	similar	ADJ
fsr-3199	454	5	in	in	ADP
fsr-3199	454	6	excess	excess	ADJ
fsr-3199	454	7	returns	return	NOUN
fsr-3199	454	8	as	as	SCONJ
fsr-3199	454	9	presented	present	VERB
fsr-3199	454	10	in	in	ADP
fsr-3199	454	11	panel	panel	NOUN
fsr-3199	454	12	b.	b.	PROPN
fsr-3199	455	1	the	the	DET
fsr-3199	455	2	group	group	PROPN
fsr-3199	455	3	sharpe	sharpe	PROPN
fsr-3199	455	4	ratio	ratio	PROPN
fsr-3199	455	5	is	be	AUX
fsr-3199	455	6	0.075	0.075	NUM
fsr-3199	455	7	,	,	PUNCT
fsr-3199	455	8	0.041	0.041	NUM
fsr-3199	455	9	,	,	PUNCT
fsr-3199	455	10	0.008	0.008	NUM
fsr-3199	455	11	,	,	PUNCT
fsr-3199	455	12	and	and	CCONJ
fsr-3199	455	13	0.056	0.056	NUM
fsr-3199	455	14	for	for	ADP
fsr-3199	455	15	the	the	DET
fsr-3199	455	16	mfs	mfs	PROPN
fsr-3199	455	17	,	,	PUNCT
fsr-3199	455	18	etfs	etfs	PROPN
fsr-3199	455	19	,	,	PUNCT
fsr-3199	455	20	spy	spy	NOUN
fsr-3199	455	21	,	,	PUNCT
fsr-3199	455	22	and	and	CCONJ
fsr-3199	455	23	overall	overall	ADJ
fsr-3199	455	24	funds	fund	NOUN
fsr-3199	455	25	,	,	PUNCT
fsr-3199	455	26	respectively	respectively	ADV
fsr-3199	455	27	.	.	PUNCT
fsr-3199	456	1	the	the	DET
fsr-3199	456	2	sector	sector	NOUN
fsr-3199	456	3	mf	mf	PRON
fsr-3199	456	4	group	group	NOUN
fsr-3199	456	5	has	have	VERB
fsr-3199	456	6	the	the	DET
fsr-3199	456	7	highest	high	ADJ
fsr-3199	456	8	sharpe	sharpe	NOUN
fsr-3199	456	9	ratio	ratio	NOUN
fsr-3199	456	10	.	.	PUNCT
fsr-3199	457	1	these	these	DET
fsr-3199	457	2	small	small	ADJ
fsr-3199	457	3	but	but	CCONJ
fsr-3199	457	4	positive	positive	ADJ
fsr-3199	457	5	sharpe	sharpe	NOUN
fsr-3199	457	6	ratios	ratio	NOUN
fsr-3199	457	7	reflect	reflect	VERB
fsr-3199	457	8	the	the	DET
fsr-3199	457	9	flat	flat	ADJ
fsr-3199	457	10	u.s	u.s	PROPN
fsr-3199	457	11	.	.	PROPN
fsr-3199	457	12	equity	equity	NOUN
fsr-3199	457	13	market	market	NOUN
fsr-3199	457	14	during	during	ADP
fsr-3199	457	15	the	the	DET
fsr-3199	457	16	sample	sample	NOUN
fsr-3199	457	17	period	period	NOUN
fsr-3199	457	18	.	.	PUNCT
fsr-3199	458	1	4.1	4.1	NUM
fsr-3199	458	2	.	.	PUNCT
fsr-3199	459	1	sharpe	sharpe	PROPN
fsr-3199	459	2	ratio	ratio	PROPN
fsr-3199	459	3	does	do	AUX
fsr-3199	459	4	the	the	DET
fsr-3199	459	5	sharpe	sharpe	PROPN
fsr-3199	459	6	ratio	ratio	PROPN
fsr-3199	459	7	comparison	comparison	NOUN
fsr-3199	459	8	between	between	ADP
fsr-3199	459	9	each	each	DET
fsr-3199	459	10	pair	pair	NOUN
fsr-3199	459	11	of	of	ADP
fsr-3199	459	12	sector	sector	NOUN
fsr-3199	459	13	funds	fund	NOUN
fsr-3199	459	14	echo	echo	VERB
fsr-3199	459	15	the	the	DET
fsr-3199	459	16	group	group	NOUN
fsr-3199	459	17	sharpe	sharpe	PROPN
fsr-3199	459	18	ratio	ratio	PROPN
fsr-3199	459	19	results	result	NOUN
fsr-3199	459	20	in	in	ADP
fsr-3199	459	21	table	table	NOUN
fsr-3199	459	22	3	3	NUM
fsr-3199	459	23	?	?	SYM
fsr-3199	459	24	table	table	NOUN
fsr-3199	459	25	4	4	NUM
fsr-3199	459	26	shows	show	VERB
fsr-3199	459	27	that	that	SCONJ
fsr-3199	459	28	for	for	ADP
fsr-3199	459	29	the	the	DET
fsr-3199	459	30	full	full	ADJ
fsr-3199	459	31	sample	sample	NOUN
fsr-3199	459	32	period	period	NOUN
fsr-3199	459	33	,	,	PUNCT
fsr-3199	459	34	january	january	PROPN
fsr-3199	459	35	1999	1999	NUM
fsr-3199	459	36	through	through	ADP
fsr-3199	459	37	december	december	PROPN
fsr-3199	459	38	2010	2010	NUM
fsr-3199	459	39	,	,	PUNCT
fsr-3199	459	40	seven	seven	NUM
fsr-3199	459	41	out	out	ADP
fsr-3199	459	42	of	of	ADP
fsr-3199	459	43	nine	nine	NUM
fsr-3199	459	44	sector	sector	NOUN
fsr-3199	459	45	mfs	mfs	NOUN
fsr-3199	459	46	have	have	VERB
fsr-3199	459	47	a	a	DET
fsr-3199	459	48	higher	high	ADJ
fsr-3199	459	49	sharpe	sharpe	NOUN
fsr-3199	459	50	ratio	ratio	NOUN
fsr-3199	459	51	than	than	ADP
fsr-3199	459	52	that	that	PRON
fsr-3199	459	53	of	of	ADP
fsr-3199	459	54	their	their	PRON
fsr-3199	459	55	peer	peer	NOUN
fsr-3199	459	56	etfs	etfs	NOUN
fsr-3199	459	57	,	,	PUNCT
fsr-3199	459	58	except	except	SCONJ
fsr-3199	459	59	for	for	ADP
fsr-3199	459	60	the	the	DET
fsr-3199	459	61	utilities	utility	NOUN
fsr-3199	459	62	and	and	CCONJ
fsr-3199	459	63	consumer	consumer	NOUN
fsr-3199	459	64	discretionary	discretionary	ADJ
fsr-3199	459	65	mf	mf	NOUN
fsr-3199	459	66	.	.	PUNCT
fsr-3199	460	1	the	the	DET
fsr-3199	460	2	materials	material	NOUN
fsr-3199	460	3	table	table	NOUN
fsr-3199	460	4	4	4	NUM
fsr-3199	460	5	individual	individual	ADJ
fsr-3199	460	6	fund	fund	NOUN
fsr-3199	460	7	sharpe	sharpe	PROPN
fsr-3199	460	8	ratio	ratio	PROPN
fsr-3199	460	9	,	,	PUNCT
fsr-3199	460	10	january	january	PROPN
fsr-3199	460	11	1999	1999	NUM
fsr-3199	460	12	through	through	ADP
fsr-3199	460	13	december	december	PROPN
fsr-3199	460	14	2010	2010	NUM
fsr-3199	460	15	fund	fund	NOUN
fsr-3199	460	16	mean	mean	VERB
fsr-3199	460	17	excess	excess	ADJ
fsr-3199	460	18	return	return	NOUN
fsr-3199	460	19	sd	sd	ADP
fsr-3199	460	20	sharpe	sharpe	PROPN
fsr-3199	460	21	ratio	ratio	PROPN
fsr-3199	460	22	mf	mf	VERB
fsr-3199	460	23	sr	sr	PROPN
fsr-3199	460	24	higher	higher	ADV
fsr-3199	460	25	than	than	SCONJ
fsr-3199	460	26	etf	etf	PROPN
fsr-3199	460	27	mf	mf	VERB
fsr-3199	460	28	sr	sr	PROPN
fsr-3199	460	29	higher	higher	ADV
fsr-3199	460	30	than	than	SCONJ
fsr-3199	460	31	spy	spy	NOUN
fsr-3199	460	32	etf	etf	PROPN
fsr-3199	460	33	sr	sr	PROPN
fsr-3199	460	34	higher	high	ADJ
fsr-3199	460	35	than	than	ADP
fsr-3199	460	36	spy	spy	NOUN
fsr-3199	460	37	bbb	bbb	PROPN
fsr-3199	460	38	1.030	1.030	NUM
fsr-3199	460	39	6.786	6.786	NUM
fsr-3199	460	40	0.152	0.152	NUM
fsr-3199	461	1	yes	yes	INTJ
fsr-3199	462	1	yes	yes	INTJ
fsr-3199	462	2	xlb	xlb	PROPN
fsr-3199	462	3	0.555	0.555	NUM
fsr-3199	462	4	6.760	6.760	NUM
fsr-3199	462	5	0.082	0.082	NUM
fsr-3199	462	6	yes	yes	PRON
fsr-3199	462	7	eee	eee	NOUN
fsr-3199	463	1	1.100	1.100	NUM
fsr-3199	463	2	7.390	7.390	NUM
fsr-3199	463	3	0.149	0.149	NUM
fsr-3199	464	1	yes	yes	INTJ
fsr-3199	465	1	yes	yes	INTJ
fsr-3199	465	2	xle	xle	PROPN
fsr-3199	465	3	0.853	0.853	NUM
fsr-3199	465	4	6.504	6.504	NUM
fsr-3199	465	5	0.131	0.131	NUM
fsr-3199	466	1	yes	yes	INTJ
fsr-3199	466	2	fff	fff	PROPN
fsr-3199	466	3	0.035	0.035	NUM
fsr-3199	466	4	6.224	6.224	NUM
fsr-3199	466	5	0.006	0.006	NUM
fsr-3199	467	1	yes	yes	INTJ
fsr-3199	468	1	no	no	DET
fsr-3199	468	2	xlf	xlf	NOUN
fsr-3199	468	3	"	"	PUNCT
fsr-3199	468	4	0.089	0.089	NUM
fsr-3199	468	5	6.886	6.886	NUM
fsr-3199	468	6	"	"	PUNCT
fsr-3199	468	7	0.013	0.013	NUM
fsr-3199	468	8	no	no	DET
fsr-3199	468	9	iii	iii	NUM
fsr-3199	468	10	0.669	0.669	NUM
fsr-3199	468	11	6.157	6.157	NUM
fsr-3199	468	12	0.109	0.109	NUM
fsr-3199	469	1	yes	yes	INTJ
fsr-3199	470	1	yes	yes	INTJ
fsr-3199	470	2	xli	xli	PROPN
fsr-3199	470	3	0.314	0.314	NUM
fsr-3199	470	4	5.868	5.868	NUM
fsr-3199	470	5	0.054	0.054	NUM
fsr-3199	471	1	yes	yes	INTJ
fsr-3199	471	2	kkk	kkk	ADV
fsr-3199	471	3	0.671	0.671	NUM
fsr-3199	471	4	10.126	10.126	NUM
fsr-3199	471	5	0.066	0.066	NUM
fsr-3199	472	1	yes	yes	INTJ
fsr-3199	473	1	yes	yes	INTJ
fsr-3199	473	2	xlk	xlk	INTJ
fsr-3199	474	1	"	"	PUNCT
fsr-3199	474	2	0.015	0.015	NUM
fsr-3199	474	3	8.069	8.069	NUM
fsr-3199	474	4	"	"	PUNCT
fsr-3199	474	5	0.002	0.002	NUM
fsr-3199	474	6	no	no	DET
fsr-3199	474	7	ppp	ppp	NOUN
fsr-3199	474	8	0.367	0.367	NUM
fsr-3199	474	9	3.728	3.728	NUM
fsr-3199	474	10	0.098	0.098	NUM
fsr-3199	475	1	yes	yes	INTJ
fsr-3199	476	1	yes	yes	INTJ
fsr-3199	476	2	xlp	xlp	NOUN
fsr-3199	477	1	0.042	0.042	NUM
fsr-3199	477	2	3.709	3.709	NUM
fsr-3199	477	3	0.011	0.011	NUM
fsr-3199	477	4	yes	yes	NOUN
fsr-3199	477	5	uuu	uuu	PROPN
fsr-3199	477	6	0.066	0.066	NUM
fsr-3199	477	7	5.021	5.021	NUM
fsr-3199	477	8	0.013	0.013	NUM
fsr-3199	477	9	no	no	INTJ
fsr-3199	477	10	yes	yes	INTJ
fsr-3199	477	11	xlu	xlu	ADV
fsr-3199	477	12	0.184	0.184	NUM
fsr-3199	477	13	4.671	4.671	NUM
fsr-3199	477	14	0.039	0.039	NUM
fsr-3199	477	15	yes	yes	INTJ
fsr-3199	477	16	vvv	vvv	VERB
fsr-3199	477	17	0.224	0.224	NUM
fsr-3199	477	18	4.175	4.175	NUM
fsr-3199	477	19	0.054	0.054	NUM
fsr-3199	478	1	yes	yes	INTJ
fsr-3199	479	1	yes	yes	INTJ
fsr-3199	479	2	xlv	xlv	PROPN
fsr-3199	479	3	0.093	0.093	NUM
fsr-3199	479	4	4.280	4.280	NUM
fsr-3199	479	5	0.022	0.022	NUM
fsr-3199	479	6	yes	yes	INTJ
fsr-3199	479	7	yyy	yyy	NOUN
fsr-3199	480	1	0.112	0.112	NUM
fsr-3199	480	2	4.896	4.896	NUM
fsr-3199	480	3	0.023	0.023	NUM
fsr-3199	480	4	no	no	INTJ
fsr-3199	481	1	yes	yes	INTJ
fsr-3199	481	2	xly	xly	PROPN
fsr-3199	482	1	0.272	0.272	NUM
fsr-3199	482	2	5.899	5.899	NUM
fsr-3199	482	3	0.046	0.046	NUM
fsr-3199	482	4	yes	yes	INTJ
fsr-3199	482	5	spy	spy	NOUN
fsr-3199	482	6	0.038	0.038	NUM
fsr-3199	482	7	4.660	4.660	NUM
fsr-3199	482	8	0.008	0.008	NUM
fsr-3199	482	9	average	average	NOUN
fsr-3199	482	10	mf	mf	VERB
fsr-3199	482	11	sr	sr	PROPN
fsr-3199	482	12	0.074	0.074	NUM
fsr-3199	482	13	average	average	ADJ
fsr-3199	482	14	etf	etf	PROPN
fsr-3199	482	15	sr	sr	PROPN
fsr-3199	482	16	0.041	0.041	NUM
fsr-3199	482	17	p	p	ADJ
fsr-3199	482	18	-	-	PUNCT
fsr-3199	482	19	value	value	NOUN
fsr-3199	482	20	average	average	NOUN
fsr-3199	482	21	mf	mf	VERB
fsr-3199	482	22	sr	sr	NOUN
fsr-3199	482	23	higher	high	ADJ
fsr-3199	482	24	than	than	ADP
fsr-3199	482	25	average	average	ADJ
fsr-3199	482	26	etf	etf	NOUN
fsr-3199	482	27	sr	sr	PROPN
fsr-3199	482	28	0.020	0.020	NUM
fsr-3199	482	29	note	note	NOUN
fsr-3199	482	30	:	:	PUNCT
fsr-3199	482	31	bbb	bbb	NUM
fsr-3199	482	32	,	,	PUNCT
fsr-3199	482	33	eee	eee	PROPN
fsr-3199	482	34	,	,	PUNCT
fsr-3199	482	35	fff	fff	PROPN
fsr-3199	482	36	,	,	PUNCT
fsr-3199	482	37	iii	iii	PROPN
fsr-3199	482	38	,	,	PUNCT
fsr-3199	482	39	kkk	kkk	PROPN
fsr-3199	482	40	,	,	PUNCT
fsr-3199	482	41	ppp	ppp	PROPN
fsr-3199	482	42	,	,	PUNCT
fsr-3199	482	43	uuu	uuu	PROPN
fsr-3199	482	44	,	,	PUNCT
fsr-3199	482	45	vvv	vvv	PROPN
fsr-3199	482	46	,	,	PUNCT
fsr-3199	482	47	and	and	CCONJ
fsr-3199	482	48	yyy	yyy	PROPN
fsr-3199	482	49	represent	represent	VERB
fsr-3199	482	50	the	the	DET
fsr-3199	482	51	fidelity	fidelity	PROPN
fsr-3199	482	52	select	select	PROPN
fsr-3199	482	53	portfolio	portfolio	NOUN
fsr-3199	482	54	mutual	mutual	ADJ
fsr-3199	482	55	funds	fund	NOUN
fsr-3199	482	56	for	for	ADP
fsr-3199	482	57	the	the	DET
fsr-3199	482	58	materials	material	NOUN
fsr-3199	482	59	sector	sector	NOUN
fsr-3199	482	60	,	,	PUNCT
fsr-3199	482	61	the	the	DET
fsr-3199	482	62	energy	energy	NOUN
fsr-3199	482	63	sector	sector	NOUN
fsr-3199	482	64	,	,	PUNCT
fsr-3199	482	65	the	the	DET
fsr-3199	482	66	financial	financial	ADJ
fsr-3199	482	67	sector	sector	NOUN
fsr-3199	482	68	,	,	PUNCT
fsr-3199	482	69	the	the	DET
fsr-3199	482	70	industrials	industrial	NOUN
fsr-3199	482	71	sector	sector	NOUN
fsr-3199	482	72	,	,	PUNCT
fsr-3199	482	73	the	the	DET
fsr-3199	482	74	technology	technology	NOUN
fsr-3199	482	75	sector	sector	NOUN
fsr-3199	482	76	,	,	PUNCT
fsr-3199	482	77	the	the	DET
fsr-3199	482	78	consumer	consumer	NOUN
fsr-3199	482	79	staples	staple	NOUN
fsr-3199	482	80	sector	sector	NOUN
fsr-3199	482	81	,	,	PUNCT
fsr-3199	482	82	the	the	DET
fsr-3199	482	83	utilities	utility	NOUN
fsr-3199	482	84	sector	sector	NOUN
fsr-3199	482	85	,	,	PUNCT
fsr-3199	482	86	the	the	DET
fsr-3199	482	87	healthcare	healthcare	NOUN
fsr-3199	482	88	sector	sector	NOUN
fsr-3199	482	89	,	,	PUNCT
fsr-3199	482	90	and	and	CCONJ
fsr-3199	482	91	the	the	DET
fsr-3199	482	92	consumer	consumer	NOUN
fsr-3199	482	93	discretionary	discretionary	ADJ
fsr-3199	482	94	sector	sector	NOUN
fsr-3199	482	95	,	,	PUNCT
fsr-3199	482	96	respectively	respectively	ADV
fsr-3199	482	97	.	.	PUNCT
fsr-3199	483	1	xlb	xlb	PROPN
fsr-3199	483	2	,	,	PUNCT
fsr-3199	483	3	xle	xle	PROPN
fsr-3199	483	4	,	,	PUNCT
fsr-3199	483	5	xlf	xlf	PROPN
fsr-3199	483	6	,	,	PUNCT
fsr-3199	483	7	xli	xli	PROPN
fsr-3199	483	8	,	,	PUNCT
fsr-3199	483	9	xlk	xlk	PROPN
fsr-3199	483	10	,	,	PUNCT
fsr-3199	483	11	xlp	xlp	PROPN
fsr-3199	483	12	,	,	PUNCT
fsr-3199	483	13	xlu	xlu	ADJ
fsr-3199	483	14	,	,	PUNCT
fsr-3199	483	15	xlv	xlv	PROPN
fsr-3199	483	16	,	,	PUNCT
fsr-3199	483	17	and	and	CCONJ
fsr-3199	483	18	xly	xly	PROPN
fsr-3199	483	19	represent	represent	VERB
fsr-3199	483	20	the	the	DET
fsr-3199	483	21	select	select	ADJ
fsr-3199	483	22	sector	sector	NOUN
fsr-3199	483	23	spdr	spdr	PROPN
fsr-3199	483	24	etfs	etfs	PROPN
fsr-3199	483	25	for	for	ADP
fsr-3199	483	26	these	these	DET
fsr-3199	483	27	nine	nine	NUM
fsr-3199	483	28	sectors	sector	NOUN
fsr-3199	483	29	,	,	PUNCT
fsr-3199	483	30	respectively	respectively	ADV
fsr-3199	483	31	.	.	PUNCT
fsr-3199	484	1	spy	spy	NOUN
fsr-3199	484	2	represents	represent	VERB
fsr-3199	484	3	the	the	DET
fsr-3199	484	4	spdr	spdr	NOUN
fsr-3199	484	5	s&p	s&p	PROPN
fsr-3199	484	6	500	500	NUM
fsr-3199	484	7	trust	trust	NOUN
fsr-3199	484	8	.	.	PUNCT
fsr-3199	485	1	258	258	NUM
fsr-3199	485	2	c.y	c.y	PROPN
fsr-3199	485	3	.	.	PROPN
fsr-3199	485	4	lin	lin	PROPN
fsr-3199	485	5	/	/	SYM
fsr-3199	485	6	financial	financial	ADJ
fsr-3199	485	7	services	service	NOUN
fsr-3199	485	8	review	review	VERB
fsr-3199	485	9	23	23	NUM
fsr-3199	485	10	(	(	PUNCT
fsr-3199	485	11	2014	2014	NUM
fsr-3199	485	12	)	)	PUNCT
fsr-3199	485	13	249–271	249–271	NUM
fsr-3199	485	14	and	and	CCONJ
fsr-3199	485	15	energy	energy	NOUN
fsr-3199	485	16	mf	mf	NOUN
fsr-3199	485	17	have	have	VERB
fsr-3199	485	18	the	the	DET
fsr-3199	485	19	highest	high	ADJ
fsr-3199	485	20	sharpe	sharpe	NOUN
fsr-3199	485	21	ratios	ratio	NOUN
fsr-3199	485	22	,	,	PUNCT
fsr-3199	485	23	0.152	0.152	NUM
fsr-3199	485	24	and	and	CCONJ
fsr-3199	485	25	0.149	0.149	NUM
fsr-3199	485	26	,	,	PUNCT
fsr-3199	485	27	respectively	respectively	ADV
fsr-3199	485	28	;	;	PUNCT
fsr-3199	485	29	whereas	whereas	SCONJ
fsr-3199	485	30	the	the	DET
fsr-3199	485	31	financial	financial	ADJ
fsr-3199	485	32	and	and	CCONJ
fsr-3199	485	33	technology	technology	NOUN
fsr-3199	485	34	etf	etf	NOUN
fsr-3199	485	35	have	have	VERB
fsr-3199	485	36	a	a	DET
fsr-3199	485	37	negative	negative	ADJ
fsr-3199	485	38	sharpe	sharpe	NOUN
fsr-3199	485	39	ratio	ratio	NOUN
fsr-3199	485	40	for	for	ADP
fsr-3199	485	41	the	the	DET
fsr-3199	485	42	same	same	ADJ
fsr-3199	485	43	period	period	NOUN
fsr-3199	485	44	.	.	PUNCT
fsr-3199	486	1	the	the	DET
fsr-3199	486	2	average	average	ADJ
fsr-3199	486	3	mf	mf	VERB
fsr-3199	486	4	sharpe	sharpe	PROPN
fsr-3199	486	5	ratio	ratio	NOUN
fsr-3199	486	6	across	across	ADP
fsr-3199	486	7	all	all	DET
fsr-3199	486	8	sectors	sector	NOUN
fsr-3199	486	9	is	be	AUX
fsr-3199	486	10	0.074	0.074	NUM
fsr-3199	486	11	versus	versus	ADP
fsr-3199	486	12	0.041	0.041	NUM
fsr-3199	486	13	for	for	ADP
fsr-3199	486	14	sector	sector	NOUN
fsr-3199	486	15	etfs	etfs	NOUN
fsr-3199	486	16	,	,	PUNCT
fsr-3199	486	17	and	and	CCONJ
fsr-3199	486	18	the	the	DET
fsr-3199	486	19	difference	difference	NOUN
fsr-3199	486	20	is	be	AUX
fsr-3199	486	21	significant	significant	ADJ
fsr-3199	486	22	at	at	ADP
fsr-3199	486	23	the	the	DET
fsr-3199	486	24	5	5	NUM
fsr-3199	486	25	%	%	NOUN
fsr-3199	486	26	level	level	NOUN
fsr-3199	486	27	using	use	VERB
fsr-3199	486	28	one	one	NUM
fsr-3199	486	29	-	-	PUNCT
fsr-3199	486	30	tailed	tail	VERB
fsr-3199	486	31	t	t	NOUN
fsr-3199	486	32	test	test	NOUN
fsr-3199	486	33	.	.	PUNCT
fsr-3199	487	1	when	when	SCONJ
fsr-3199	487	2	the	the	DET
fsr-3199	487	3	sample	sample	NOUN
fsr-3199	487	4	period	period	NOUN
fsr-3199	487	5	is	be	AUX
fsr-3199	487	6	divided	divide	VERB
fsr-3199	487	7	into	into	ADP
fsr-3199	487	8	two	two	NUM
fsr-3199	487	9	equal	equal	ADJ
fsr-3199	487	10	-	-	PUNCT
fsr-3199	487	11	length	length	NOUN
fsr-3199	487	12	subperiods	subperiod	NOUN
fsr-3199	487	13	,	,	PUNCT
fsr-3199	487	14	the	the	DET
fsr-3199	487	15	results	result	NOUN
fsr-3199	487	16	are	be	AUX
fsr-3199	487	17	slightly	slightly	ADV
fsr-3199	487	18	different.11	different.11	NOUN
fsr-3199	487	19	for	for	ADP
fsr-3199	487	20	the	the	DET
fsr-3199	487	21	first	first	ADJ
fsr-3199	487	22	half	half	ADJ
fsr-3199	487	23	sample	sample	NOUN
fsr-3199	487	24	period	period	NOUN
fsr-3199	487	25	,	,	PUNCT
fsr-3199	487	26	from	from	ADP
fsr-3199	487	27	january1999	january1999	PROPN
fsr-3199	487	28	through	through	ADP
fsr-3199	487	29	december	december	PROPN
fsr-3199	487	30	2004	2004	NUM
fsr-3199	487	31	,	,	PUNCT
fsr-3199	487	32	the	the	DET
fsr-3199	487	33	healthcare	healthcare	NOUN
fsr-3199	487	34	mf	mf	X
fsr-3199	487	35	does	do	AUX
fsr-3199	487	36	not	not	PART
fsr-3199	487	37	have	have	VERB
fsr-3199	487	38	a	a	DET
fsr-3199	487	39	higher	high	ADJ
fsr-3199	487	40	sharpe	sharpe	NOUN
fsr-3199	487	41	ratio	ratio	NOUN
fsr-3199	487	42	than	than	ADP
fsr-3199	487	43	its	its	PRON
fsr-3199	487	44	peer	peer	NOUN
fsr-3199	487	45	etf	etf	NOUN
fsr-3199	487	46	.	.	PUNCT
fsr-3199	488	1	for	for	ADP
fsr-3199	488	2	the	the	DET
fsr-3199	488	3	second	second	ADJ
fsr-3199	488	4	half	half	NOUN
fsr-3199	488	5	sample	sample	NOUN
fsr-3199	488	6	period	period	NOUN
fsr-3199	488	7	,	,	PUNCT
fsr-3199	488	8	from	from	ADP
fsr-3199	488	9	january	january	PROPN
fsr-3199	488	10	2005	2005	NUM
fsr-3199	488	11	through	through	ADP
fsr-3199	488	12	december	december	PROPN
fsr-3199	488	13	2010	2010	NUM
fsr-3199	488	14	,	,	PUNCT
fsr-3199	488	15	the	the	DET
fsr-3199	488	16	energy	energy	NOUN
fsr-3199	488	17	mf	mf	X
fsr-3199	488	18	does	do	AUX
fsr-3199	488	19	not	not	PART
fsr-3199	488	20	have	have	VERB
fsr-3199	488	21	a	a	DET
fsr-3199	488	22	higher	high	ADJ
fsr-3199	488	23	sharpe	sharpe	NOUN
fsr-3199	488	24	ratio	ratio	NOUN
fsr-3199	488	25	,	,	PUNCT
fsr-3199	488	26	but	but	CCONJ
fsr-3199	488	27	the	the	DET
fsr-3199	488	28	consumer	consumer	NOUN
fsr-3199	488	29	discretionary	discretionary	ADJ
fsr-3199	488	30	mf	mf	NOUN
fsr-3199	488	31	does	do	AUX
fsr-3199	488	32	outperform	outperform	VERB
fsr-3199	488	33	its	its	PRON
fsr-3199	488	34	peer	peer	NOUN
fsr-3199	488	35	etf	etf	NOUN
fsr-3199	488	36	.	.	PUNCT
fsr-3199	489	1	subsample	subsample	ADJ
fsr-3199	489	2	analysis	analysis	NOUN
fsr-3199	489	3	also	also	ADV
fsr-3199	489	4	shows	show	VERB
fsr-3199	489	5	that	that	SCONJ
fsr-3199	489	6	the	the	DET
fsr-3199	489	7	significant	significant	ADJ
fsr-3199	489	8	higher	high	ADJ
fsr-3199	489	9	mf	mf	PRON
fsr-3199	489	10	average	average	ADJ
fsr-3199	489	11	sharpe	sharpe	PROPN
fsr-3199	489	12	ratio	ratio	NOUN
fsr-3199	489	13	for	for	ADP
fsr-3199	489	14	the	the	DET
fsr-3199	489	15	whole	whole	ADJ
fsr-3199	489	16	sample	sample	NOUN
fsr-3199	489	17	period	period	NOUN
fsr-3199	489	18	is	be	AUX
fsr-3199	489	19	mainly	mainly	ADV
fsr-3199	489	20	because	because	SCONJ
fsr-3199	489	21	of	of	ADP
fsr-3199	489	22	higher	high	ADJ
fsr-3199	489	23	mf	mf	PRON
fsr-3199	489	24	average	average	ADJ
fsr-3199	489	25	sharpe	sharpe	PROPN
fsr-3199	489	26	ratio	ratio	NOUN
fsr-3199	489	27	in	in	ADP
fsr-3199	489	28	the	the	DET
fsr-3199	489	29	second	second	ADJ
fsr-3199	489	30	half	half	NOUN
fsr-3199	489	31	sample	sample	NOUN
fsr-3199	489	32	period	period	NOUN
fsr-3199	489	33	,	,	PUNCT
fsr-3199	489	34	which	which	PRON
fsr-3199	489	35	is	be	AUX
fsr-3199	489	36	significant	significant	ADJ
fsr-3199	489	37	at	at	ADP
fsr-3199	489	38	the	the	DET
fsr-3199	489	39	1	1	NUM
fsr-3199	489	40	%	%	NOUN
fsr-3199	489	41	level	level	NOUN
fsr-3199	489	42	,	,	PUNCT
fsr-3199	489	43	whereas	whereas	SCONJ
fsr-3199	489	44	the	the	DET
fsr-3199	489	45	p	p	NOUN
fsr-3199	489	46	-	-	PUNCT
fsr-3199	489	47	value	value	NOUN
fsr-3199	489	48	is	be	AUX
fsr-3199	489	49	greater	great	ADJ
fsr-3199	489	50	than	than	ADP
fsr-3199	489	51	5	5	NUM
fsr-3199	489	52	%	%	NOUN
fsr-3199	489	53	for	for	ADP
fsr-3199	489	54	the	the	DET
fsr-3199	489	55	first	first	ADJ
fsr-3199	489	56	half	half	ADJ
fsr-3199	489	57	sample	sample	NOUN
fsr-3199	489	58	period	period	NOUN
fsr-3199	489	59	.	.	PUNCT
fsr-3199	490	1	table	table	NOUN
fsr-3199	490	2	4	4	NUM
fsr-3199	490	3	also	also	ADV
fsr-3199	490	4	compares	compare	VERB
fsr-3199	490	5	sharpe	sharpe	PROPN
fsr-3199	490	6	ratio	ratio	NOUN
fsr-3199	490	7	between	between	ADP
fsr-3199	490	8	individual	individual	ADJ
fsr-3199	490	9	sector	sector	NOUN
fsr-3199	490	10	funds	fund	NOUN
fsr-3199	490	11	and	and	CCONJ
fsr-3199	490	12	spy	spy	NOUN
fsr-3199	490	13	.	.	PUNCT
fsr-3199	491	1	only	only	ADV
fsr-3199	491	2	the	the	DET
fsr-3199	491	3	financial	financial	ADJ
fsr-3199	491	4	mf	mf	NOUN
fsr-3199	491	5	underperforms	underperform	NOUN
fsr-3199	491	6	spy	spy	NOUN
fsr-3199	491	7	for	for	ADP
fsr-3199	491	8	the	the	DET
fsr-3199	491	9	full	full	ADJ
fsr-3199	491	10	sample	sample	NOUN
fsr-3199	491	11	period	period	NOUN
fsr-3199	491	12	,	,	PUNCT
fsr-3199	491	13	whereas	whereas	SCONJ
fsr-3199	491	14	both	both	CCONJ
fsr-3199	491	15	the	the	DET
fsr-3199	491	16	financial	financial	ADJ
fsr-3199	491	17	and	and	CCONJ
fsr-3199	491	18	technology	technology	NOUN
fsr-3199	491	19	etf	etf	NOUN
fsr-3199	491	20	underperform	underperform	NOUN
fsr-3199	491	21	spy	spy	NOUN
fsr-3199	491	22	for	for	ADP
fsr-3199	491	23	the	the	DET
fsr-3199	491	24	same	same	ADJ
fsr-3199	491	25	time	time	NOUN
fsr-3199	491	26	period	period	NOUN
fsr-3199	491	27	.	.	PUNCT
fsr-3199	492	1	using	use	VERB
fsr-3199	492	2	total	total	ADJ
fsr-3199	492	3	risk	risk	NOUN
fsr-3199	492	4	as	as	ADP
fsr-3199	492	5	the	the	DET
fsr-3199	492	6	measurement	measurement	NOUN
fsr-3199	492	7	,	,	PUNCT
fsr-3199	492	8	i	i	PRON
fsr-3199	492	9	find	find	VERB
fsr-3199	492	10	that	that	SCONJ
fsr-3199	492	11	most	most	ADJ
fsr-3199	492	12	sector	sector	NOUN
fsr-3199	492	13	mfs	mfs	VERB
fsr-3199	492	14	outperform	outperform	VERB
fsr-3199	492	15	their	their	PRON
fsr-3199	492	16	peer	peer	NOUN
fsr-3199	492	17	etfs	etfs	NOUN
fsr-3199	492	18	.	.	PUNCT
fsr-3199	493	1	sector	sector	PROPN
fsr-3199	493	2	mfs	mfs	PROPN
fsr-3199	493	3	also	also	ADV
fsr-3199	493	4	have	have	VERB
fsr-3199	493	5	a	a	DET
fsr-3199	493	6	higher	high	ADJ
fsr-3199	493	7	number	number	NOUN
fsr-3199	493	8	of	of	ADP
fsr-3199	493	9	funds	fund	NOUN
fsr-3199	493	10	outperform	outperform	ADJ
fsr-3199	493	11	spy	spy	NOUN
fsr-3199	493	12	.	.	PUNCT
fsr-3199	494	1	4.2	4.2	NUM
fsr-3199	494	2	.	.	PUNCT
fsr-3199	494	3	performance	performance	NOUN
fsr-3199	494	4	against	against	ADP
fsr-3199	494	5	s&p	s&p	PROPN
fsr-3199	494	6	500	500	NUM
fsr-3199	494	7	etf	etf	NOUN
fsr-3199	494	8	systematic	systematic	ADJ
fsr-3199	494	9	risk	risk	NOUN
fsr-3199	494	10	is	be	AUX
fsr-3199	494	11	always	always	ADV
fsr-3199	494	12	the	the	DET
fsr-3199	494	13	part	part	NOUN
fsr-3199	494	14	of	of	ADP
fsr-3199	494	15	risk	risk	NOUN
fsr-3199	494	16	that	that	PRON
fsr-3199	494	17	gets	get	VERB
fsr-3199	494	18	more	more	ADJ
fsr-3199	494	19	attention	attention	NOUN
fsr-3199	494	20	because	because	SCONJ
fsr-3199	494	21	many	many	ADJ
fsr-3199	494	22	argue	argue	VERB
fsr-3199	494	23	that	that	SCONJ
fsr-3199	494	24	unsystematic	unsystematic	ADJ
fsr-3199	494	25	risk	risk	NOUN
fsr-3199	494	26	can	can	AUX
fsr-3199	494	27	be	be	AUX
fsr-3199	494	28	diversified	diversify	VERB
fsr-3199	494	29	away	away	ADV
fsr-3199	494	30	at	at	ADP
fsr-3199	494	31	a	a	DET
fsr-3199	494	32	relatively	relatively	ADV
fsr-3199	494	33	low	low	ADJ
fsr-3199	494	34	cost.12	cost.12	NOUN
fsr-3199	494	35	capm	capm	PROPN
fsr-3199	494	36	has	have	AUX
fsr-3199	494	37	been	be	AUX
fsr-3199	494	38	the	the	DET
fsr-3199	494	39	standard	standard	ADJ
fsr-3199	494	40	model	model	NOUN
fsr-3199	494	41	to	to	PART
fsr-3199	494	42	test	test	NOUN
fsr-3199	494	43	fund	fund	NOUN
fsr-3199	494	44	performance	performance	NOUN
fsr-3199	494	45	.	.	PUNCT
fsr-3199	495	1	i	i	PRON
fsr-3199	495	2	modify	modify	VERB
fsr-3199	495	3	the	the	DET
fsr-3199	495	4	model	model	NOUN
fsr-3199	495	5	by	by	ADP
fsr-3199	495	6	replacing	replace	VERB
fsr-3199	495	7	excess	excess	ADJ
fsr-3199	495	8	market	market	NOUN
fsr-3199	495	9	return	return	NOUN
fsr-3199	495	10	with	with	ADP
fsr-3199	495	11	excess	excess	ADJ
fsr-3199	495	12	spy	spy	NOUN
fsr-3199	495	13	return	return	NOUN
fsr-3199	495	14	because	because	SCONJ
fsr-3199	495	15	an	an	DET
fsr-3199	495	16	investable	investable	ADJ
fsr-3199	495	17	benchmark	benchmark	NOUN
fsr-3199	495	18	makes	make	VERB
fsr-3199	495	19	more	more	ADJ
fsr-3199	495	20	sense	sense	NOUN
fsr-3199	495	21	for	for	ADP
fsr-3199	495	22	comparing	compare	VERB
fsr-3199	495	23	attainable	attainable	ADJ
fsr-3199	495	24	returns	return	NOUN
fsr-3199	495	25	:	:	PUNCT
fsr-3199	495	26	ri	ri	PROPN
fsr-3199	495	27	,	,	PUNCT
fsr-3199	495	28	t	t	PROPN
fsr-3199	495	29	$	$	SYM
fsr-3199	495	30	rf	rf	PROPN
fsr-3199	495	31	,	,	PUNCT
fsr-3199	495	32	t	t	NOUN
fsr-3199	495	33	"	"	PUNCT
fsr-3199	495	34	!	!	PUNCT
fsr-3199	496	1	i	i	PRON
fsr-3199	496	2	#	#	NOUN
fsr-3199	496	3	%	%	NOUN
fsr-3199	496	4	i#rspy	i#rspy	PROPN
fsr-3199	496	5	,	,	PUNCT
fsr-3199	496	6	t	t	PROPN
fsr-3199	496	7	$	$	SYM
fsr-3199	496	8	rf	rf	PROPN
fsr-3199	496	9	,	,	PUNCT
fsr-3199	496	10	t$	t$	VERB
fsr-3199	496	11	#	#	PROPN
fsr-3199	496	12	&	&	CCONJ
fsr-3199	496	13	i	i	PROPN
fsr-3199	496	14	,	,	PUNCT
fsr-3199	496	15	t	t	PROPN
fsr-3199	496	16	(	(	PUNCT
fsr-3199	496	17	2	2	NUM
fsr-3199	496	18	)	)	PUNCT
fsr-3199	496	19	where	where	SCONJ
fsr-3199	496	20	ri	ri	PROPN
fsr-3199	496	21	,	,	PUNCT
fsr-3199	496	22	t	t	PROPN
fsr-3199	496	23	is	be	AUX
fsr-3199	496	24	the	the	DET
fsr-3199	496	25	return	return	NOUN
fsr-3199	496	26	of	of	ADP
fsr-3199	496	27	fund	fund	NOUN
fsr-3199	496	28	i	i	PRON
fsr-3199	496	29	in	in	ADP
fsr-3199	496	30	month	month	PROPN
fsr-3199	496	31	t	t	PROPN
fsr-3199	496	32	,	,	PUNCT
fsr-3199	496	33	rf	rf	PROPN
fsr-3199	496	34	,	,	PUNCT
fsr-3199	496	35	t	t	PROPN
fsr-3199	496	36	is	be	AUX
fsr-3199	496	37	the	the	DET
fsr-3199	496	38	return	return	NOUN
fsr-3199	496	39	of	of	ADP
fsr-3199	496	40	one	one	NUM
fsr-3199	496	41	-	-	PUNCT
fsr-3199	496	42	month	month	NOUN
fsr-3199	496	43	t	t	NOUN
fsr-3199	496	44	-	-	PUNCT
fsr-3199	496	45	bill	bill	NOUN
fsr-3199	496	46	in	in	ADP
fsr-3199	496	47	month	month	NOUN
fsr-3199	496	48	t	t	PROPN
fsr-3199	496	49	,	,	PUNCT
fsr-3199	496	50	rspy	rspy	PROPN
fsr-3199	496	51	,	,	PUNCT
fsr-3199	496	52	t	t	PROPN
fsr-3199	496	53	is	be	AUX
fsr-3199	496	54	the	the	DET
fsr-3199	496	55	spy	spy	NOUN
fsr-3199	496	56	return	return	NOUN
fsr-3199	496	57	in	in	ADP
fsr-3199	496	58	month	month	NOUN
fsr-3199	496	59	t	t	PROPN
fsr-3199	496	60	,	,	PUNCT
fsr-3199	496	61	and	and	CCONJ
fsr-3199	496	62	&	&	CCONJ
fsr-3199	496	63	i	i	PROPN
fsr-3199	496	64	,	,	PUNCT
fsr-3199	496	65	t	t	PROPN
fsr-3199	496	66	is	be	AUX
fsr-3199	496	67	an	an	DET
fsr-3199	496	68	error	error	NOUN
fsr-3199	496	69	term	term	NOUN
fsr-3199	496	70	.	.	PUNCT
fsr-3199	497	1	table	table	NOUN
fsr-3199	497	2	5	5	NUM
fsr-3199	497	3	shows	show	VERB
fsr-3199	497	4	that	that	SCONJ
fsr-3199	497	5	the	the	DET
fsr-3199	497	6	materials	material	NOUN
fsr-3199	497	7	mf	mf	VERB
fsr-3199	497	8	generates	generate	VERB
fsr-3199	497	9	a	a	DET
fsr-3199	497	10	0.988	0.988	NUM
fsr-3199	497	11	%	%	NOUN
fsr-3199	497	12	monthly	monthly	ADJ
fsr-3199	497	13	abnormal	abnormal	ADJ
fsr-3199	497	14	return	return	NOUN
fsr-3199	497	15	(	(	PUNCT
fsr-3199	497	16	11.856	11.856	NUM
fsr-3199	497	17	%	%	NOUN
fsr-3199	497	18	annually	annually	ADV
fsr-3199	497	19	)	)	PUNCT
fsr-3199	497	20	and	and	CCONJ
fsr-3199	497	21	the	the	DET
fsr-3199	497	22	energy	energy	NOUN
fsr-3199	497	23	mf	mf	NOUN
fsr-3199	497	24	generates	generate	VERB
fsr-3199	497	25	a	a	DET
fsr-3199	497	26	1.064	1.064	NUM
fsr-3199	497	27	%	%	NOUN
fsr-3199	497	28	monthly	monthly	ADJ
fsr-3199	497	29	abnormal	abnormal	ADJ
fsr-3199	497	30	return	return	NOUN
fsr-3199	497	31	(	(	PUNCT
fsr-3199	497	32	12.768	12.768	NUM
fsr-3199	497	33	%	%	NOUN
fsr-3199	497	34	annually	annually	ADV
fsr-3199	497	35	)	)	PUNCT
fsr-3199	497	36	during	during	ADP
fsr-3199	497	37	the	the	DET
fsr-3199	497	38	sample	sample	NOUN
fsr-3199	497	39	period	period	NOUN
fsr-3199	497	40	,	,	PUNCT
fsr-3199	497	41	significant	significant	ADJ
fsr-3199	497	42	at	at	ADP
fsr-3199	497	43	the	the	DET
fsr-3199	497	44	1	1	NUM
fsr-3199	497	45	%	%	NOUN
fsr-3199	497	46	and	and	CCONJ
fsr-3199	497	47	5	5	NUM
fsr-3199	497	48	%	%	NOUN
fsr-3199	497	49	level	level	NOUN
fsr-3199	497	50	,	,	PUNCT
fsr-3199	497	51	respectively	respectively	ADV
fsr-3199	497	52	.	.	PUNCT
fsr-3199	498	1	the	the	DET
fsr-3199	498	2	industrial	industrial	ADJ
fsr-3199	498	3	etf	etf	NOUN
fsr-3199	498	4	has	have	VERB
fsr-3199	498	5	a	a	DET
fsr-3199	498	6	significant	significant	ADJ
fsr-3199	498	7	!	!	PUNCT
fsr-3199	499	1	of	of	ADP
fsr-3199	499	2	0.672	0.672	NUM
fsr-3199	499	3	%	%	NOUN
fsr-3199	499	4	at	at	ADP
fsr-3199	499	5	the	the	DET
fsr-3199	499	6	1	1	NUM
fsr-3199	499	7	%	%	NOUN
fsr-3199	499	8	level	level	NOUN
fsr-3199	499	9	.	.	PUNCT
fsr-3199	500	1	all	all	DET
fsr-3199	500	2	%	%	NOUN
fsr-3199	500	3	s	s	VERB
fsr-3199	500	4	are	be	AUX
fsr-3199	500	5	significant	significant	ADJ
fsr-3199	500	6	at	at	ADP
fsr-3199	500	7	the	the	DET
fsr-3199	500	8	1	1	NUM
fsr-3199	500	9	%	%	NOUN
fsr-3199	500	10	level	level	NOUN
fsr-3199	500	11	.	.	PUNCT
fsr-3199	501	1	both	both	PRON
fsr-3199	501	2	mfs	mfs	VERB
fsr-3199	501	3	and	and	CCONJ
fsr-3199	501	4	etfs	etfs	NOUN
fsr-3199	501	5	for	for	ADP
fsr-3199	501	6	the	the	DET
fsr-3199	501	7	materials	material	NOUN
fsr-3199	501	8	sector	sector	NOUN
fsr-3199	501	9	,	,	PUNCT
fsr-3199	501	10	the	the	DET
fsr-3199	501	11	financial	financial	ADJ
fsr-3199	501	12	sector	sector	NOUN
fsr-3199	501	13	,	,	PUNCT
fsr-3199	501	14	the	the	DET
fsr-3199	501	15	industrials	industrial	NOUN
fsr-3199	501	16	sector	sector	NOUN
fsr-3199	501	17	,	,	PUNCT
fsr-3199	501	18	and	and	CCONJ
fsr-3199	501	19	the	the	DET
fsr-3199	501	20	technology	technology	NOUN
fsr-3199	501	21	sector	sector	NOUN
fsr-3199	501	22	have	have	VERB
fsr-3199	501	23	a	a	DET
fsr-3199	501	24	%	%	NOUN
fsr-3199	501	25	greater	great	ADJ
fsr-3199	501	26	than	than	ADP
fsr-3199	501	27	1	1	NUM
fsr-3199	501	28	.	.	PUNCT
fsr-3199	502	1	all	all	DET
fsr-3199	502	2	other	other	ADJ
fsr-3199	502	3	funds	fund	NOUN
fsr-3199	502	4	have	have	VERB
fsr-3199	502	5	a	a	DET
fsr-3199	502	6	%	%	NOUN
fsr-3199	502	7	less	less	ADJ
fsr-3199	502	8	than	than	ADP
fsr-3199	502	9	1	1	NUM
fsr-3199	502	10	except	except	SCONJ
fsr-3199	502	11	for	for	ADP
fsr-3199	502	12	the	the	DET
fsr-3199	502	13	consumer	consumer	NOUN
fsr-3199	502	14	discretionary	discretionary	ADJ
fsr-3199	502	15	etf	etf	NOUN
fsr-3199	502	16	.	.	PUNCT
fsr-3199	503	1	the	the	DET
fsr-3199	503	2	average	average	ADJ
fsr-3199	503	3	adjusted	adjust	VERB
fsr-3199	503	4	r2	r2	NOUN
fsr-3199	503	5	is	be	AUX
fsr-3199	503	6	0.563	0.563	NUM
fsr-3199	503	7	for	for	ADP
fsr-3199	503	8	the	the	DET
fsr-3199	503	9	mfs	mfs	NOUN
fsr-3199	503	10	and	and	CCONJ
fsr-3199	503	11	0.555	0.555	NUM
fsr-3199	503	12	for	for	ADP
fsr-3199	503	13	the	the	DET
fsr-3199	503	14	etfs	etfs	NOUN
fsr-3199	503	15	.	.	PUNCT
fsr-3199	504	1	for	for	ADP
fsr-3199	504	2	the	the	DET
fsr-3199	504	3	first	first	ADJ
fsr-3199	504	4	half	half	ADJ
fsr-3199	504	5	sample	sample	NOUN
fsr-3199	504	6	period	period	NOUN
fsr-3199	504	7	,	,	PUNCT
fsr-3199	504	8	none	none	NOUN
fsr-3199	504	9	of	of	ADP
fsr-3199	504	10	the	the	PRON
fsr-3199	504	11	!	!	PUNCT
fsr-3199	504	12	s	s	PART
fsr-3199	504	13	is	be	AUX
fsr-3199	504	14	significant	significant	ADJ
fsr-3199	504	15	at	at	ADP
fsr-3199	504	16	the	the	DET
fsr-3199	504	17	5	5	NUM
fsr-3199	504	18	%	%	NOUN
fsr-3199	504	19	level	level	NOUN
fsr-3199	504	20	.	.	PUNCT
fsr-3199	505	1	the	the	DET
fsr-3199	505	2	average	average	ADJ
fsr-3199	505	3	adjusted	adjust	VERB
fsr-3199	505	4	r2	r2	NOUN
fsr-3199	505	5	declines	decline	VERB
fsr-3199	505	6	to	to	ADP
fsr-3199	505	7	0.438	0.438	NUM
fsr-3199	505	8	for	for	ADP
fsr-3199	505	9	the	the	DET
fsr-3199	505	10	mfs	mfs	NOUN
fsr-3199	505	11	and	and	CCONJ
fsr-3199	505	12	0.461	0.461	NUM
fsr-3199	505	13	for	for	ADP
fsr-3199	505	14	the	the	DET
fsr-3199	505	15	etfs	etfs	NOUN
fsr-3199	505	16	.	.	PUNCT
fsr-3199	506	1	the	the	DET
fsr-3199	506	2	average	average	ADJ
fsr-3199	506	3	adjusted	adjust	VERB
fsr-3199	506	4	r2	r2	NOUN
fsr-3199	506	5	are	be	AUX
fsr-3199	506	6	higher	high	ADJ
fsr-3199	506	7	for	for	ADP
fsr-3199	506	8	the	the	DET
fsr-3199	506	9	second	second	ADJ
fsr-3199	506	10	half	half	NOUN
fsr-3199	506	11	sample	sample	NOUN
fsr-3199	506	12	period	period	NOUN
fsr-3199	506	13	:	:	PUNCT
fsr-3199	506	14	0.719	0.719	NUM
fsr-3199	506	15	for	for	ADP
fsr-3199	506	16	the	the	DET
fsr-3199	506	17	mfs	mfs	NOUN
fsr-3199	506	18	and	and	CCONJ
fsr-3199	506	19	0.692	0.692	NUM
fsr-3199	506	20	for	for	ADP
fsr-3199	506	21	the	the	DET
fsr-3199	506	22	etfs	etfs	NOUN
fsr-3199	506	23	.	.	PUNCT
fsr-3199	507	1	the	the	DET
fsr-3199	507	2	materials	material	NOUN
fsr-3199	507	3	mf	mf	VERB
fsr-3199	507	4	,	,	PUNCT
fsr-3199	507	5	the	the	DET
fsr-3199	507	6	consumer	consumer	NOUN
fsr-3199	507	7	staples	staple	NOUN
fsr-3199	507	8	mf	mf	VERB
fsr-3199	507	9	,	,	PUNCT
fsr-3199	507	10	and	and	CCONJ
fsr-3199	507	11	the	the	DET
fsr-3199	507	12	industrials	industrial	NOUN
fsr-3199	507	13	etf	etf	NOUN
fsr-3199	507	14	generate	generate	VERB
fsr-3199	507	15	0.940	0.940	NUM
fsr-3199	507	16	%	%	NOUN
fsr-3199	507	17	,	,	PUNCT
fsr-3199	507	18	0.495	0.495	NUM
fsr-3199	507	19	%	%	NOUN
fsr-3199	507	20	,	,	PUNCT
fsr-3199	507	21	and	and	CCONJ
fsr-3199	507	22	0.543	0.543	NUM
fsr-3199	507	23	%	%	NOUN
fsr-3199	507	24	monthly	monthly	ADJ
fsr-3199	507	25	abnormal	abnormal	ADJ
fsr-3199	507	26	returns	return	NOUN
fsr-3199	507	27	,	,	PUNCT
fsr-3199	507	28	respectively	respectively	ADV
fsr-3199	507	29	,	,	PUNCT
fsr-3199	507	30	from	from	ADP
fsr-3199	507	31	january	january	PROPN
fsr-3199	507	32	2005	2005	NUM
fsr-3199	507	33	through	through	ADP
fsr-3199	507	34	december	december	PROPN
fsr-3199	507	35	2010	2010	NUM
fsr-3199	507	36	,	,	PUNCT
fsr-3199	507	37	at	at	ADP
fsr-3199	507	38	the	the	DET
fsr-3199	507	39	5	5	NUM
fsr-3199	507	40	%	%	NOUN
fsr-3199	507	41	level	level	NOUN
fsr-3199	507	42	.	.	PUNCT
fsr-3199	508	1	259c.y	259c.y	X
fsr-3199	508	2	.	.	PUNCT
fsr-3199	509	1	lin	lin	PROPN
fsr-3199	509	2	/	/	SYM
fsr-3199	509	3	financial	financial	ADJ
fsr-3199	509	4	services	service	NOUN
fsr-3199	509	5	review	review	VERB
fsr-3199	509	6	23	23	NUM
fsr-3199	509	7	(	(	PUNCT
fsr-3199	509	8	2014	2014	NUM
fsr-3199	509	9	)	)	PUNCT
fsr-3199	510	1	249–271	249–271	NUM
fsr-3199	510	2	fama	fama	NOUN
fsr-3199	510	3	-	-	PUNCT
fsr-3199	510	4	french	french	ADJ
fsr-3199	510	5	three	three	NUM
fsr-3199	510	6	-	-	PUNCT
fsr-3199	510	7	factor	factor	NOUN
fsr-3199	510	8	model	model	NOUN
fsr-3199	510	9	is	be	AUX
fsr-3199	510	10	also	also	ADV
fsr-3199	510	11	modified	modify	VERB
fsr-3199	510	12	by	by	ADP
fsr-3199	510	13	replacing	replace	VERB
fsr-3199	510	14	excess	excess	ADJ
fsr-3199	510	15	market	market	NOUN
fsr-3199	510	16	return	return	NOUN
fsr-3199	510	17	with	with	ADP
fsr-3199	510	18	excess	excess	ADJ
fsr-3199	510	19	spy	spy	NOUN
fsr-3199	510	20	return	return	NOUN
fsr-3199	510	21	:	:	PUNCT
fsr-3199	510	22	ri	ri	PROPN
fsr-3199	510	23	,	,	PUNCT
fsr-3199	510	24	t	t	PROPN
fsr-3199	510	25	$	$	SYM
fsr-3199	510	26	rf	rf	PROPN
fsr-3199	510	27	,	,	PUNCT
fsr-3199	510	28	t	t	NOUN
fsr-3199	510	29	"	"	PUNCT
fsr-3199	510	30	!	!	PUNCT
fsr-3199	511	1	i	i	PRON
fsr-3199	511	2	#	#	NOUN
fsr-3199	511	3	%	%	NOUN
fsr-3199	511	4	i#rspy	i#rspy	PROPN
fsr-3199	511	5	,	,	PUNCT
fsr-3199	511	6	t	t	PROPN
fsr-3199	511	7	$	$	SYM
fsr-3199	511	8	rf	rf	PROPN
fsr-3199	511	9	,	,	PUNCT
fsr-3199	511	10	t$	t$	VERB
fsr-3199	511	11	#	#	NOUN
fsr-3199	511	12	hihmlt	hihmlt	NOUN
fsr-3199	511	13	#	#	NOUN
fsr-3199	511	14	sismbt	sismbt	NOUN
fsr-3199	511	15	#	#	NOUN
fsr-3199	511	16	&	&	CCONJ
fsr-3199	511	17	i	i	PROPN
fsr-3199	511	18	,	,	PUNCT
fsr-3199	511	19	t	t	PROPN
fsr-3199	511	20	(	(	PUNCT
fsr-3199	511	21	3	3	NUM
fsr-3199	511	22	)	)	PUNCT
fsr-3199	511	23	where	where	SCONJ
fsr-3199	511	24	hml	hml	PROPN
fsr-3199	511	25	(	(	PUNCT
fsr-3199	511	26	high	high	ADJ
fsr-3199	511	27	minus	minus	CCONJ
fsr-3199	511	28	low	low	ADJ
fsr-3199	511	29	)	)	PUNCT
fsr-3199	511	30	is	be	AUX
fsr-3199	511	31	the	the	DET
fsr-3199	511	32	average	average	ADJ
fsr-3199	511	33	return	return	NOUN
fsr-3199	511	34	on	on	ADP
fsr-3199	511	35	two	two	NUM
fsr-3199	511	36	value	value	NOUN
fsr-3199	511	37	portfolios	portfolio	NOUN
fsr-3199	511	38	minus	minus	CCONJ
fsr-3199	511	39	the	the	DET
fsr-3199	511	40	average	average	ADJ
fsr-3199	511	41	return	return	NOUN
fsr-3199	511	42	on	on	ADP
fsr-3199	511	43	two	two	NUM
fsr-3199	511	44	growth	growth	NOUN
fsr-3199	511	45	portfolios	portfolio	NOUN
fsr-3199	511	46	and	and	CCONJ
fsr-3199	511	47	smb	smb	NOUN
fsr-3199	511	48	(	(	PUNCT
fsr-3199	511	49	small	small	ADJ
fsr-3199	511	50	minus	minus	CCONJ
fsr-3199	511	51	big	big	ADJ
fsr-3199	511	52	)	)	PUNCT
fsr-3199	511	53	is	be	AUX
fsr-3199	511	54	the	the	DET
fsr-3199	511	55	average	average	ADJ
fsr-3199	511	56	return	return	NOUN
fsr-3199	511	57	on	on	ADP
fsr-3199	511	58	three	three	NUM
fsr-3199	511	59	small	small	ADJ
fsr-3199	511	60	portfolios	portfolio	NOUN
fsr-3199	511	61	minus	minus	ADP
fsr-3199	511	62	the	the	DET
fsr-3199	511	63	average	average	ADJ
fsr-3199	511	64	return	return	NOUN
fsr-3199	511	65	on	on	ADP
fsr-3199	511	66	three	three	NUM
fsr-3199	511	67	big	big	ADJ
fsr-3199	511	68	portfolios	portfolio	NOUN
fsr-3199	511	69	(	(	PUNCT
fsr-3199	511	70	fama	fama	NOUN
fsr-3199	511	71	and	and	CCONJ
fsr-3199	511	72	french	french	ADJ
fsr-3199	511	73	1993	1993	NUM
fsr-3199	511	74	)	)	PUNCT
fsr-3199	511	75	.	.	PUNCT
fsr-3199	512	1	the	the	DET
fsr-3199	512	2	data	datum	NOUN
fsr-3199	512	3	are	be	AUX
fsr-3199	512	4	downloaded	download	VERB
fsr-3199	512	5	from	from	ADP
fsr-3199	512	6	kenneth	kenneth	PROPN
fsr-3199	512	7	r.	r.	PROPN
fsr-3199	512	8	french	french	PROPN
fsr-3199	512	9	data	data	PROPN
fsr-3199	512	10	library.13	library.13	VERB
fsr-3199	512	11	results	result	NOUN
fsr-3199	512	12	in	in	ADP
fsr-3199	512	13	table	table	NOUN
fsr-3199	512	14	6	6	NUM
fsr-3199	512	15	show	show	VERB
fsr-3199	512	16	that	that	SCONJ
fsr-3199	512	17	over	over	ADP
fsr-3199	512	18	the	the	DET
fsr-3199	512	19	full	full	ADJ
fsr-3199	512	20	sample	sample	NOUN
fsr-3199	512	21	period	period	NOUN
fsr-3199	512	22	two	two	NUM
fsr-3199	512	23	sector	sector	NOUN
fsr-3199	512	24	mfs	mfs	NOUN
fsr-3199	512	25	(	(	PUNCT
fsr-3199	512	26	materials	material	NOUN
fsr-3199	512	27	and	and	CCONJ
fsr-3199	512	28	technology	technology	NOUN
fsr-3199	512	29	)	)	PUNCT
fsr-3199	512	30	have	have	VERB
fsr-3199	512	31	a	a	DET
fsr-3199	512	32	positive	positive	ADJ
fsr-3199	512	33	!	!	PUNCT
fsr-3199	513	1	at	at	ADP
fsr-3199	513	2	the	the	DET
fsr-3199	513	3	5	5	NUM
fsr-3199	513	4	%	%	NOUN
fsr-3199	513	5	level	level	NOUN
fsr-3199	513	6	.	.	PUNCT
fsr-3199	514	1	none	none	NOUN
fsr-3199	514	2	of	of	ADP
fsr-3199	514	3	the	the	DET
fsr-3199	514	4	etfs	etfs	PROPN
fsr-3199	514	5	has	have	VERB
fsr-3199	514	6	a	a	DET
fsr-3199	514	7	significant	significant	ADJ
fsr-3199	514	8	!	!	PUNCT
fsr-3199	515	1	at	at	ADP
fsr-3199	515	2	the	the	DET
fsr-3199	515	3	5	5	NUM
fsr-3199	515	4	%	%	NOUN
fsr-3199	515	5	level	level	NOUN
fsr-3199	515	6	.	.	PUNCT
fsr-3199	516	1	all	all	DET
fsr-3199	516	2	%	%	NOUN
fsr-3199	516	3	s	s	VERB
fsr-3199	516	4	are	be	AUX
fsr-3199	516	5	significant	significant	ADJ
fsr-3199	516	6	at	at	ADP
fsr-3199	516	7	the	the	DET
fsr-3199	516	8	1	1	NUM
fsr-3199	516	9	%	%	NOUN
fsr-3199	516	10	level	level	NOUN
fsr-3199	516	11	with	with	ADP
fsr-3199	516	12	the	the	DET
fsr-3199	516	13	same	same	ADJ
fsr-3199	516	14	above	above	ADP
fsr-3199	516	15	/	/	SYM
fsr-3199	516	16	below	below	ADP
fsr-3199	516	17	1	1	NUM
fsr-3199	516	18	%	%	NOUN
fsr-3199	516	19	distribution	distribution	NOUN
fsr-3199	516	20	as	as	ADP
fsr-3199	516	21	in	in	ADP
fsr-3199	516	22	table	table	NOUN
fsr-3199	516	23	5	5	NUM
fsr-3199	516	24	.	.	PUNCT
fsr-3199	517	1	hml	hml	PROPN
fsr-3199	517	2	is	be	AUX
fsr-3199	517	3	not	not	PART
fsr-3199	517	4	significant	significant	ADJ
fsr-3199	517	5	for	for	ADP
fsr-3199	517	6	the	the	DET
fsr-3199	517	7	healthcare	healthcare	NOUN
fsr-3199	517	8	mf	mf	X
fsr-3199	517	9	and	and	CCONJ
fsr-3199	517	10	etf	etf	NOUN
fsr-3199	517	11	,	,	PUNCT
fsr-3199	517	12	and	and	CCONJ
fsr-3199	517	13	it	it	PRON
fsr-3199	517	14	is	be	AUX
fsr-3199	517	15	significantly	significantly	ADV
fsr-3199	517	16	negative	negative	ADJ
fsr-3199	517	17	for	for	ADP
fsr-3199	517	18	three	three	NUM
fsr-3199	517	19	funds	fund	NOUN
fsr-3199	517	20	(	(	PUNCT
fsr-3199	517	21	technology	technology	NOUN
fsr-3199	517	22	mf	mf	NOUN
fsr-3199	517	23	and	and	CCONJ
fsr-3199	517	24	etf	etf	NOUN
fsr-3199	517	25	,	,	PUNCT
fsr-3199	517	26	and	and	CCONJ
fsr-3199	517	27	utilities	utility	NOUN
fsr-3199	517	28	mf	mf	NOUN
fsr-3199	517	29	)	)	PUNCT
fsr-3199	517	30	.	.	PUNCT
fsr-3199	518	1	the	the	DET
fsr-3199	518	2	smb	smb	PROPN
fsr-3199	518	3	,	,	PUNCT
fsr-3199	518	4	size	size	NOUN
fsr-3199	518	5	factor	factor	NOUN
fsr-3199	518	6	,	,	PUNCT
fsr-3199	518	7	is	be	AUX
fsr-3199	518	8	the	the	DET
fsr-3199	518	9	least	least	ADV
fsr-3199	518	10	significant	significant	ADJ
fsr-3199	518	11	factor	factor	NOUN
fsr-3199	518	12	of	of	ADP
fsr-3199	518	13	the	the	DET
fsr-3199	518	14	three	three	NUM
fsr-3199	518	15	:	:	PUNCT
fsr-3199	518	16	only	only	ADV
fsr-3199	518	17	seven	seven	NUM
fsr-3199	518	18	out	out	ADP
fsr-3199	518	19	of	of	ADP
fsr-3199	518	20	18	18	NUM
fsr-3199	518	21	funds	fund	NOUN
fsr-3199	518	22	have	have	VERB
fsr-3199	518	23	a	a	DET
fsr-3199	518	24	significant	significant	ADJ
fsr-3199	518	25	coefficient	coefficient	NOUN
fsr-3199	518	26	.	.	PUNCT
fsr-3199	519	1	during	during	ADP
fsr-3199	519	2	the	the	DET
fsr-3199	519	3	first	first	ADJ
fsr-3199	519	4	half	half	ADJ
fsr-3199	519	5	sample	sample	NOUN
fsr-3199	519	6	period	period	NOUN
fsr-3199	519	7	,	,	PUNCT
fsr-3199	519	8	none	none	NOUN
fsr-3199	519	9	of	of	ADP
fsr-3199	519	10	the	the	DET
fsr-3199	519	11	mfs	mfs	PROPN
fsr-3199	519	12	or	or	CCONJ
fsr-3199	519	13	etfs	etfs	PROPN
fsr-3199	519	14	generates	generate	VERB
fsr-3199	519	15	a	a	DET
fsr-3199	519	16	positive	positive	ADJ
fsr-3199	519	17	!	!	PUNCT
fsr-3199	520	1	at	at	ADP
fsr-3199	520	2	the	the	DET
fsr-3199	520	3	5	5	NUM
fsr-3199	520	4	%	%	NOUN
fsr-3199	520	5	level	level	NOUN
fsr-3199	520	6	.	.	PUNCT
fsr-3199	521	1	fewer	few	ADJ
fsr-3199	521	2	hml	hml	PROPN
fsr-3199	521	3	and	and	CCONJ
fsr-3199	521	4	smb	smb	PROPN
fsr-3199	521	5	coefficients	coefficient	NOUN
fsr-3199	521	6	are	be	AUX
fsr-3199	521	7	significant	significant	ADJ
fsr-3199	521	8	.	.	PUNCT
fsr-3199	522	1	during	during	ADP
fsr-3199	522	2	the	the	DET
fsr-3199	522	3	second	second	ADJ
fsr-3199	522	4	half	half	NOUN
fsr-3199	522	5	sample	sample	NOUN
fsr-3199	522	6	table	table	NOUN
fsr-3199	522	7	5	5	NUM
fsr-3199	522	8	one	one	NUM
fsr-3199	522	9	factor	factor	NOUN
fsr-3199	522	10	model	model	NOUN
fsr-3199	522	11	results	result	NOUN
fsr-3199	522	12	using	use	VERB
fsr-3199	522	13	spy	spy	NOUN
fsr-3199	522	14	excess	excess	ADJ
fsr-3199	522	15	return	return	NOUN
fsr-3199	522	16	,	,	PUNCT
fsr-3199	522	17	january	january	PROPN
fsr-3199	522	18	1999	1999	NUM
fsr-3199	522	19	through	through	ADP
fsr-3199	522	20	december	december	PROPN
fsr-3199	522	21	2010	2010	NUM
fsr-3199	522	22	fund	fund	NOUN
fsr-3199	522	23	!	!	PUNCT
fsr-3199	523	1	%	%	INTJ
fsr-3199	523	2	adjusted	adjust	VERB
fsr-3199	523	3	r2	r2	PROPN
fsr-3199	523	4	estimate	estimate	NOUN
fsr-3199	523	5	se	se	PROPN
fsr-3199	523	6	t	t	PROPN
fsr-3199	523	7	-	-	PUNCT
fsr-3199	523	8	value	value	NOUN
fsr-3199	523	9	estimate	estimate	NOUN
fsr-3199	523	10	se	se	PROPN
fsr-3199	523	11	t	t	PROPN
fsr-3199	523	12	-	-	PUNCT
fsr-3199	523	13	value	value	NOUN
fsr-3199	523	14	bbb	bbb	PROPN
fsr-3199	523	15	0.988	0.988	NUM
fsr-3199	523	16	0.362	0.362	NUM
fsr-3199	523	17	2.727	2.727	NUM
fsr-3199	523	18	*	*	PUNCT
fsr-3199	523	19	*	*	PUNCT
fsr-3199	523	20	*	*	PUNCT
fsr-3199	523	21	1.121	1.121	NUM
fsr-3199	523	22	0.078	0.078	NUM
fsr-3199	523	23	14.379	14.379	NUM
fsr-3199	523	24	*	*	PUNCT
fsr-3199	523	25	*	*	PUNCT
fsr-3199	523	26	*	*	X
fsr-3199	523	27	0.590	0.590	NUM
fsr-3199	523	28	xlb	xlb	PROPN
fsr-3199	523	29	0.512	0.512	NUM
fsr-3199	523	30	0.347	0.347	NUM
fsr-3199	523	31	1.475	1.475	NUM
fsr-3199	523	32	1.145	1.145	NUM
fsr-3199	523	33	0.075	0.075	NUM
fsr-3199	523	34	15.321	15.321	NUM
fsr-3199	523	35	*	*	PUNCT
fsr-3199	523	36	*	*	PUNCT
fsr-3199	523	37	*	*	PUNCT
fsr-3199	523	38	0.620	0.620	NUM
fsr-3199	523	39	eee	eee	NOUN
fsr-3199	523	40	1.064	1.064	NUM
fsr-3199	523	41	0.491	0.491	NUM
fsr-3199	523	42	2.164	2.164	NUM
fsr-3199	523	43	*	*	NOUN
fsr-3199	523	44	*	*	PUNCT
fsr-3199	523	45	0.962	0.962	NUM
fsr-3199	523	46	0.106	0.106	NUM
fsr-3199	523	47	9.086	9.086	NUM
fsr-3199	523	48	*	*	PUNCT
fsr-3199	523	49	*	*	PUNCT
fsr-3199	523	50	*	*	PROPN
fsr-3199	523	51	0.363	0.363	NUM
fsr-3199	523	52	xle	xle	PROPN
fsr-3199	523	53	0.821	0.821	NUM
fsr-3199	523	54	0.436	0.436	NUM
fsr-3199	523	55	1.882	1.882	NUM
fsr-3199	523	56	0.834	0.834	NUM
fsr-3199	523	57	0.094	0.094	NUM
fsr-3199	523	58	8.880	8.880	NUM
fsr-3199	523	59	*	*	PUNCT
fsr-3199	523	60	*	*	PUNCT
fsr-3199	523	61	*	*	PUNCT
fsr-3199	523	62	0.352	0.352	NUM
fsr-3199	523	63	fff	fff	PROPN
fsr-3199	523	64	"	"	PUNCT
fsr-3199	523	65	0.005	0.005	NUM
fsr-3199	523	66	0.309	0.309	NUM
fsr-3199	523	67	"	"	PUNCT
fsr-3199	523	68	0.018	0.018	NUM
fsr-3199	523	69	1.074	1.074	NUM
fsr-3199	523	70	0.067	0.067	NUM
fsr-3199	523	71	16.126	16.126	NUM
fsr-3199	523	72	*	*	PUNCT
fsr-3199	523	73	*	*	PUNCT
fsr-3199	523	74	*	*	PUNCT
fsr-3199	523	75	0.644	0.644	NUM
fsr-3199	523	76	xlf	xlf	PROPN
fsr-3199	523	77	"	"	PUNCT
fsr-3199	523	78	0.134	0.134	NUM
fsr-3199	523	79	0.345	0.345	NUM
fsr-3199	523	80	"	"	PUNCT
fsr-3199	523	81	0.387	0.387	NUM
fsr-3199	523	82	1.183	1.183	NUM
fsr-3199	523	83	0.074	0.074	NUM
fsr-3199	523	84	15.921	15.921	NUM
fsr-3199	523	85	*	*	PUNCT
fsr-3199	523	86	*	*	PUNCT
fsr-3199	523	87	*	*	PUNCT
fsr-3199	523	88	0.638	0.638	NUM
fsr-3199	523	89	iii	iii	NUM
fsr-3199	523	90	0.272	0.272	NUM
fsr-3199	523	91	0.230	0.230	NUM
fsr-3199	523	92	1.183	1.183	NUM
fsr-3199	523	93	1.164	1.164	NUM
fsr-3199	523	94	0.052	0.052	NUM
fsr-3199	523	95	22.589	22.589	NUM
fsr-3199	523	96	*	*	PUNCT
fsr-3199	523	97	*	*	PUNCT
fsr-3199	523	98	*	*	PUNCT
fsr-3199	523	99	0.789	0.789	NUM
fsr-3199	523	100	xli	xli	PROPN
fsr-3199	523	101	0.672	0.672	NUM
fsr-3199	523	102	0.242	0.242	NUM
fsr-3199	523	103	2.782	2.782	NUM
fsr-3199	523	104	*	*	PUNCT
fsr-3199	523	105	*	*	PUNCT
fsr-3199	523	106	*	*	PUNCT
fsr-3199	523	107	1.112	1.112	NUM
fsr-3199	523	108	0.050	0.050	NUM
fsr-3199	523	109	22.444	22.444	NUM
fsr-3199	523	110	*	*	PUNCT
fsr-3199	523	111	*	*	PUNCT
fsr-3199	523	112	*	*	X
fsr-3199	523	113	0.778	0.778	NUM
fsr-3199	523	114	kkk	kkk	PROPN
fsr-3199	523	115	0.606	0.606	NUM
fsr-3199	523	116	0.522	0.522	NUM
fsr-3199	523	117	1.162	1.162	NUM
fsr-3199	523	118	1.711	1.711	NUM
fsr-3199	523	119	0.112	0.112	NUM
fsr-3199	523	120	15.228	15.228	NUM
fsr-3199	523	121	*	*	PUNCT
fsr-3199	523	122	*	*	PUNCT
fsr-3199	523	123	*	*	PUNCT
fsr-3199	523	124	0.617	0.617	NUM
fsr-3199	523	125	xlk	xlk	PROPN
fsr-3199	523	126	"	"	PUNCT
fsr-3199	523	127	0.071	0.071	NUM
fsr-3199	523	128	0.359	0.359	NUM
fsr-3199	523	129	"	"	PUNCT
fsr-3199	523	130	0.197	0.197	NUM
fsr-3199	523	131	1.466	1.466	NUM
fsr-3199	523	132	0.077	0.077	NUM
fsr-3199	523	133	18.977	18.977	NUM
fsr-3199	523	134	*	*	PUNCT
fsr-3199	523	135	*	*	PUNCT
fsr-3199	523	136	*	*	X
fsr-3199	523	137	0.715	0.715	NUM
fsr-3199	523	138	ppp	ppp	NOUN
fsr-3199	523	139	0.349	0.349	NUM
fsr-3199	523	140	0.248	0.248	NUM
fsr-3199	523	141	1.407	1.407	NUM
fsr-3199	523	142	0.485	0.485	NUM
fsr-3199	523	143	0.053	0.053	NUM
fsr-3199	523	144	9.092	9.092	NUM
fsr-3199	523	145	*	*	PUNCT
fsr-3199	523	146	*	*	PUNCT
fsr-3199	523	147	*	*	PUNCT
fsr-3199	523	148	0.363	0.363	NUM
fsr-3199	523	149	xlp	xlp	NOUN
fsr-3199	523	150	0.025	0.025	NUM
fsr-3199	523	151	0.256	0.256	NUM
fsr-3199	523	152	0.097	0.097	NUM
fsr-3199	523	153	0.451	0.451	NUM
fsr-3199	523	154	0.055	0.055	NUM
fsr-3199	523	155	8.186	8.186	NUM
fsr-3199	523	156	*	*	PUNCT
fsr-3199	523	157	*	*	PUNCT
fsr-3199	523	158	*	*	PUNCT
fsr-3199	523	159	0.315	0.315	NUM
fsr-3199	523	160	uuu	uuu	NOUN
fsr-3199	523	161	0.035	0.035	NUM
fsr-3199	523	162	0.278	0.278	NUM
fsr-3199	523	163	0.127	0.127	NUM
fsr-3199	523	164	0.807	0.807	NUM
fsr-3199	523	165	0.060	0.060	NUM
fsr-3199	523	166	13.463	13.463	NUM
fsr-3199	523	167	*	*	PUNCT
fsr-3199	523	168	*	*	PUNCT
fsr-3199	523	169	*	*	PUNCT
fsr-3199	523	170	0.557	0.557	NUM
fsr-3199	523	171	xlu	xlu	PROPN
fsr-3199	523	172	0.165	0.165	NUM
fsr-3199	523	173	0.339	0.339	NUM
fsr-3199	523	174	0.486	0.486	NUM
fsr-3199	523	175	0.497	0.497	NUM
fsr-3199	523	176	0.073	0.073	NUM
fsr-3199	523	177	6.807	6.807	NUM
fsr-3199	523	178	*	*	PUNCT
fsr-3199	523	179	*	*	PUNCT
fsr-3199	523	180	*	*	PUNCT
fsr-3199	523	181	0.240	0.240	NUM
fsr-3199	523	182	vvv	vvv	NOUN
fsr-3199	523	183	0.202	0.202	NUM
fsr-3199	523	184	0.268	0.268	NUM
fsr-3199	523	185	0.755	0.755	NUM
fsr-3199	523	186	0.574	0.574	NUM
fsr-3199	523	187	0.058	0.058	NUM
fsr-3199	523	188	9.950	9.950	NUM
fsr-3199	523	189	*	*	PUNCT
fsr-3199	523	190	*	*	PUNCT
fsr-3199	523	191	*	*	PUNCT
fsr-3199	523	192	0.406	0.406	NUM
fsr-3199	523	193	xlv	xlv	PROPN
fsr-3199	523	194	0.066	0.066	NUM
fsr-3199	523	195	0.223	0.223	NUM
fsr-3199	523	196	0.296	0.296	NUM
fsr-3199	523	197	0.718	0.718	NUM
fsr-3199	523	198	0.048	0.048	NUM
fsr-3199	523	199	14.963	14.963	NUM
fsr-3199	523	200	*	*	PUNCT
fsr-3199	523	201	*	*	PUNCT
fsr-3199	523	202	*	*	NOUN
fsr-3199	523	203	0.609	0.609	NUM
fsr-3199	523	204	yyy	yyy	NOUN
fsr-3199	523	205	0.078	0.078	NUM
fsr-3199	523	206	0.209	0.209	NUM
fsr-3199	523	207	0.374	0.374	NUM
fsr-3199	523	208	0.903	0.903	NUM
fsr-3199	523	209	0.045	0.045	NUM
fsr-3199	523	210	20.058	20.058	NUM
fsr-3199	523	211	*	*	PUNCT
fsr-3199	523	212	*	*	PUNCT
fsr-3199	523	213	*	*	PROPN
fsr-3199	523	214	0.737	0.737	NUM
fsr-3199	523	215	xly	xly	X
fsr-3199	523	216	0.231	0.231	NUM
fsr-3199	523	217	0.256	0.256	NUM
fsr-3199	523	218	0.902	0.902	NUM
fsr-3199	523	219	1.082	1.082	NUM
fsr-3199	523	220	0.055	0.055	NUM
fsr-3199	523	221	19.611	19.611	NUM
fsr-3199	523	222	*	*	PUNCT
fsr-3199	523	223	*	*	PUNCT
fsr-3199	523	224	*	*	SYM
fsr-3199	523	225	0.728	0.728	NUM
fsr-3199	523	226	note	note	NOUN
fsr-3199	523	227	:	:	PUNCT
fsr-3199	523	228	bbb	bbb	NUM
fsr-3199	523	229	,	,	PUNCT
fsr-3199	523	230	eee	eee	PROPN
fsr-3199	523	231	,	,	PUNCT
fsr-3199	523	232	fff	fff	PROPN
fsr-3199	523	233	,	,	PUNCT
fsr-3199	523	234	iii	iii	PROPN
fsr-3199	523	235	,	,	PUNCT
fsr-3199	523	236	kkk	kkk	PROPN
fsr-3199	523	237	,	,	PUNCT
fsr-3199	523	238	ppp	ppp	PROPN
fsr-3199	523	239	,	,	PUNCT
fsr-3199	523	240	uuu	uuu	PROPN
fsr-3199	523	241	,	,	PUNCT
fsr-3199	523	242	vvv	vvv	PROPN
fsr-3199	523	243	,	,	PUNCT
fsr-3199	523	244	and	and	CCONJ
fsr-3199	523	245	yyy	yyy	PROPN
fsr-3199	523	246	represent	represent	VERB
fsr-3199	523	247	the	the	DET
fsr-3199	523	248	fidelity	fidelity	PROPN
fsr-3199	523	249	select	select	PROPN
fsr-3199	523	250	portfolio	portfolio	NOUN
fsr-3199	523	251	mutual	mutual	ADJ
fsr-3199	523	252	funds	fund	NOUN
fsr-3199	523	253	for	for	ADP
fsr-3199	523	254	the	the	DET
fsr-3199	523	255	materials	material	NOUN
fsr-3199	523	256	sector	sector	NOUN
fsr-3199	523	257	,	,	PUNCT
fsr-3199	523	258	the	the	DET
fsr-3199	523	259	energy	energy	NOUN
fsr-3199	523	260	sector	sector	NOUN
fsr-3199	523	261	,	,	PUNCT
fsr-3199	523	262	the	the	DET
fsr-3199	523	263	financial	financial	ADJ
fsr-3199	523	264	sector	sector	NOUN
fsr-3199	523	265	,	,	PUNCT
fsr-3199	523	266	the	the	DET
fsr-3199	523	267	industrials	industrial	NOUN
fsr-3199	523	268	sector	sector	NOUN
fsr-3199	523	269	,	,	PUNCT
fsr-3199	523	270	the	the	DET
fsr-3199	523	271	technology	technology	NOUN
fsr-3199	523	272	sector	sector	NOUN
fsr-3199	523	273	,	,	PUNCT
fsr-3199	523	274	the	the	DET
fsr-3199	523	275	consumer	consumer	NOUN
fsr-3199	523	276	staples	staple	NOUN
fsr-3199	523	277	sector	sector	NOUN
fsr-3199	523	278	,	,	PUNCT
fsr-3199	523	279	the	the	DET
fsr-3199	523	280	utilities	utility	NOUN
fsr-3199	523	281	sector	sector	NOUN
fsr-3199	523	282	,	,	PUNCT
fsr-3199	523	283	the	the	DET
fsr-3199	523	284	healthcare	healthcare	NOUN
fsr-3199	523	285	sector	sector	NOUN
fsr-3199	523	286	,	,	PUNCT
fsr-3199	523	287	and	and	CCONJ
fsr-3199	523	288	the	the	DET
fsr-3199	523	289	consumer	consumer	NOUN
fsr-3199	523	290	discretionary	discretionary	ADJ
fsr-3199	523	291	sector	sector	NOUN
fsr-3199	523	292	,	,	PUNCT
fsr-3199	523	293	respectively	respectively	ADV
fsr-3199	523	294	.	.	PUNCT
fsr-3199	524	1	xlb	xlb	PROPN
fsr-3199	524	2	,	,	PUNCT
fsr-3199	524	3	xle	xle	PROPN
fsr-3199	524	4	,	,	PUNCT
fsr-3199	524	5	xlf	xlf	PROPN
fsr-3199	524	6	,	,	PUNCT
fsr-3199	524	7	xli	xli	PROPN
fsr-3199	524	8	,	,	PUNCT
fsr-3199	524	9	xlk	xlk	PROPN
fsr-3199	524	10	,	,	PUNCT
fsr-3199	524	11	xlp	xlp	PROPN
fsr-3199	524	12	,	,	PUNCT
fsr-3199	524	13	xlu	xlu	ADJ
fsr-3199	524	14	,	,	PUNCT
fsr-3199	524	15	xlv	xlv	PROPN
fsr-3199	524	16	,	,	PUNCT
fsr-3199	524	17	and	and	CCONJ
fsr-3199	524	18	xly	xly	PROPN
fsr-3199	524	19	represent	represent	VERB
fsr-3199	524	20	the	the	DET
fsr-3199	524	21	select	select	ADJ
fsr-3199	524	22	sector	sector	NOUN
fsr-3199	524	23	spdr	spdr	PROPN
fsr-3199	524	24	etfs	etfs	PROPN
fsr-3199	524	25	for	for	ADP
fsr-3199	524	26	these	these	DET
fsr-3199	524	27	nine	nine	NUM
fsr-3199	524	28	sectors	sector	NOUN
fsr-3199	524	29	,	,	PUNCT
fsr-3199	524	30	respectively	respectively	ADV
fsr-3199	524	31	.	.	PUNCT
fsr-3199	525	1	spy	spy	NOUN
fsr-3199	525	2	represents	represent	VERB
fsr-3199	525	3	the	the	DET
fsr-3199	525	4	spdr	spdr	NOUN
fsr-3199	525	5	s&p	s&p	PROPN
fsr-3199	525	6	500	500	NUM
fsr-3199	525	7	trust	trust	NOUN
fsr-3199	525	8	.	.	PUNCT
fsr-3199	526	1	*	*	PUNCT
fsr-3199	527	1	*	*	PUNCT
fsr-3199	527	2	*	*	PUNCT
fsr-3199	527	3	significant	significant	ADJ
fsr-3199	527	4	at	at	ADP
fsr-3199	527	5	the	the	DET
fsr-3199	527	6	1	1	NUM
fsr-3199	527	7	%	%	NOUN
fsr-3199	527	8	level	level	NOUN
fsr-3199	527	9	.	.	PUNCT
fsr-3199	528	1	*	*	PUNCT
fsr-3199	528	2	*	*	PUNCT
fsr-3199	528	3	significant	significant	ADJ
fsr-3199	528	4	at	at	ADP
fsr-3199	528	5	the	the	DET
fsr-3199	528	6	5	5	NUM
fsr-3199	528	7	%	%	NOUN
fsr-3199	528	8	level	level	NOUN
fsr-3199	528	9	.	.	PUNCT
fsr-3199	529	1	260	260	NUM
fsr-3199	529	2	c.y	c.y	PROPN
fsr-3199	529	3	.	.	PROPN
fsr-3199	529	4	lin	lin	PROPN
fsr-3199	529	5	/	/	SYM
fsr-3199	529	6	financial	financial	ADJ
fsr-3199	529	7	services	service	NOUN
fsr-3199	529	8	review	review	VERB
fsr-3199	529	9	23	23	NUM
fsr-3199	529	10	(	(	PUNCT
fsr-3199	529	11	2014	2014	NUM
fsr-3199	529	12	)	)	PUNCT
fsr-3199	530	1	249–271	249–271	NUM
fsr-3199	530	2	t	t	PROPN
fsr-3199	530	3	ab	ab	X
fsr-3199	530	4	le	le	PROPN
fsr-3199	530	5	6	6	NUM
fsr-3199	530	6	t	t	PROPN
fsr-3199	530	7	hr	hr	NOUN
fsr-3199	530	8	ee	ee	INTJ
fsr-3199	530	9	fa	fa	PROPN
fsr-3199	531	1	ct	ct	PROPN
fsr-3199	532	1	or	or	CCONJ
fsr-3199	532	2	re	re	ADJ
fsr-3199	532	3	gr	gr	VERB
fsr-3199	532	4	es	es	X
fsr-3199	532	5	si	si	X
fsr-3199	532	6	on	on	ADP
fsr-3199	532	7	re	re	PROPN
fsr-3199	532	8	su	su	PROPN
fsr-3199	532	9	lts	lts	VERB
fsr-3199	532	10	us	we	PRON
fsr-3199	532	11	in	in	ADP
fsr-3199	532	12	g	g	PROPN
fsr-3199	532	13	sp	sp	ADP
fsr-3199	532	14	y	y	PROPN
fsr-3199	532	15	ex	ex	PROPN
fsr-3199	532	16	ce	ce	PROPN
fsr-3199	532	17	ss	ss	PROPN
fsr-3199	532	18	re	re	PROPN
fsr-3199	532	19	tu	tu	PROPN
fsr-3199	532	20	rn	rn	PROPN
fsr-3199	532	21	,	,	PUNCT
fsr-3199	532	22	j	j	PROPN
fsr-3199	532	23	an	an	DET
fsr-3199	532	24	ua	ua	PROPN
fsr-3199	532	25	ry	ry	PROPN
fsr-3199	532	26	19	19	NUM
fsr-3199	532	27	99	99	NUM
fsr-3199	532	28	th	th	NOUN
fsr-3199	532	29	ro	ro	NOUN
fsr-3199	532	30	ug	ug	ADP
fsr-3199	532	31	h	h	PROPN
fsr-3199	533	1	d	d	PROPN
fsr-3199	533	2	ec	ec	PROPN
fsr-3199	533	3	em	em	PRON
fsr-3199	533	4	be	be	VERB
fsr-3199	533	5	r	r	NOUN
fsr-3199	533	6	20	20	NUM
fsr-3199	533	7	10	10	NUM
fsr-3199	533	8	fu	fu	NOUN
fsr-3199	533	9	nd	nd	INTJ
fsr-3199	533	10	!	!	PUNCT
fsr-3199	534	1	%	%	INTJ
fsr-3199	535	1	h	h	NOUN
fsr-3199	535	2	m	m	VERB
fsr-3199	535	3	l	l	NOUN
fsr-3199	536	1	sm	sm	PROPN
fsr-3199	536	2	b	b	PROPN
fsr-3199	536	3	a	a	DET
fsr-3199	536	4	dj	dj	NOUN
fsr-3199	536	5	us	we	PRON
fsr-3199	536	6	te	te	PROPN
fsr-3199	536	7	d	d	NOUN
fsr-3199	536	8	r	r	NOUN
fsr-3199	536	9	2	2	NUM
fsr-3199	536	10	e	e	NOUN
fsr-3199	536	11	st	st	PROPN
fsr-3199	536	12	i	i	X
fsr-3199	536	13	m	m	VERB
fsr-3199	536	14	at	at	ADP
fsr-3199	536	15	e	e	PROPN
fsr-3199	536	16	se	se	PROPN
fsr-3199	536	17	tva	tva	PROPN
fsr-3199	536	18	lu	lu	PROPN
fsr-3199	536	19	e	e	PROPN
fsr-3199	536	20	e	e	X
fsr-3199	536	21	st	st	PROPN
fsr-3199	536	22	i	i	X
fsr-3199	536	23	m	m	VERB
fsr-3199	536	24	at	at	ADP
fsr-3199	536	25	e	e	PROPN
fsr-3199	536	26	se	se	PROPN
fsr-3199	536	27	tva	tva	PROPN
fsr-3199	536	28	lu	lu	PROPN
fsr-3199	536	29	e	e	PROPN
fsr-3199	536	30	e	e	X
fsr-3199	536	31	st	st	PROPN
fsr-3199	536	32	i	i	X
fsr-3199	536	33	m	m	VERB
fsr-3199	536	34	at	at	ADP
fsr-3199	536	35	e	e	PROPN
fsr-3199	536	36	se	se	PROPN
fsr-3199	536	37	tva	tva	PROPN
fsr-3199	536	38	lu	lu	PROPN
fsr-3199	536	39	e	e	PROPN
fsr-3199	536	40	e	e	X
fsr-3199	536	41	st	st	PROPN
fsr-3199	536	42	i	i	X
fsr-3199	536	43	m	m	VERB
fsr-3199	536	44	at	at	ADP
fsr-3199	536	45	e	e	PROPN
fsr-3199	536	46	se	se	PROPN
fsr-3199	536	47	tva	tva	PROPN
fsr-3199	536	48	lu	lu	PROPN
fsr-3199	536	49	e	e	PROPN
fsr-3199	536	50	b	b	PROPN
fsr-3199	536	51	b	b	PROPN
fsr-3199	536	52	b	b	PROPN
fsr-3199	536	53	0	0	NUM
fsr-3199	536	54	.	.	PUNCT
fsr-3199	537	1	71	71	NUM
fsr-3199	537	2	9	9	NUM
fsr-3199	537	3	0	0	NUM
fsr-3199	537	4	.	.	PUNCT
fsr-3199	538	1	34	34	NUM
fsr-3199	538	2	0	0	NUM
fsr-3199	538	3	2	2	NUM
fsr-3199	538	4	.	.	NOUN
fsr-3199	538	5	11	11	NUM
fsr-3199	538	6	7	7	NUM
fsr-3199	538	7	*	*	SYM
fsr-3199	538	8	*	*	PUNCT
fsr-3199	539	1	1	1	NUM
fsr-3199	539	2	.	.	NUM
fsr-3199	539	3	14	14	NUM
fsr-3199	539	4	5	5	NUM
fsr-3199	539	5	0	0	NUM
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fsr-3199	614	22	0	0	NUM
fsr-3199	614	23	.	.	PUNCT
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fsr-3199	615	4	.	.	NOUN
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fsr-3199	615	8	.	.	NOUN
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fsr-3199	615	18	0	0	X
fsr-3199	615	19	.	.	X
fsr-3199	615	20	05	05	NUM
fsr-3199	615	21	9	9	NUM
fsr-3199	615	22	0	0	NUM
fsr-3199	615	23	.	.	PUNCT
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fsr-3199	615	28	.	.	X
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fsr-3199	615	33	.	.	NOUN
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fsr-3199	615	36	0	0	NUM
fsr-3199	615	37	.	.	PUNCT
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fsr-3199	615	41	1	1	NUM
fsr-3199	615	42	.	.	X
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fsr-3199	615	45	0	0	NUM
fsr-3199	615	46	.	.	PUNCT
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fsr-3199	615	49	y	y	PROPN
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fsr-3199	615	54	.	.	PROPN
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fsr-3199	615	58	.	.	NOUN
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fsr-3199	615	63	.	.	X
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fsr-3199	615	67	.	.	PUNCT
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fsr-3199	615	71	.	.	PUNCT
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fsr-3199	615	77	*	*	PUNCT
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fsr-3199	615	80	0	0	NUM
fsr-3199	615	81	.	.	NOUN
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fsr-3199	615	85	.	.	PUNCT
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fsr-3199	616	4	.	.	NOUN
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fsr-3199	616	9	*	*	PUNCT
fsr-3199	616	10	0	0	NUM
fsr-3199	616	11	.	.	NOUN
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fsr-3199	616	15	.	.	PUNCT
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fsr-3199	617	2	0	0	NUM
fsr-3199	617	3	4	4	NUM
fsr-3199	617	4	.	.	NOUN
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fsr-3199	618	4	*	*	NOUN
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fsr-3199	618	6	.	.	NUM
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fsr-3199	618	8	0	0	NUM
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fsr-3199	618	13	.	.	PUNCT
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fsr-3199	619	3	.	.	NOUN
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fsr-3199	619	6	0	0	NUM
fsr-3199	619	7	.	.	PUNCT
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fsr-3199	619	9	5	5	NUM
fsr-3199	619	10	1	1	NUM
fsr-3199	619	11	.	.	PUNCT
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fsr-3199	619	13	0	0	NUM
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fsr-3199	619	15	.	.	PUNCT
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fsr-3199	621	3	.	.	NOUN
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fsr-3199	621	7	.	.	NOUN
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fsr-3199	621	11	.	.	PUNCT
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fsr-3199	621	18	.	.	NOUN
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fsr-3199	621	22	.	.	NUM
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fsr-3199	622	4	.	.	NOUN
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fsr-3199	624	2	:	:	PUNCT
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fsr-3199	642	34	50	50	NUM
fsr-3199	642	35	0	0	NUM
fsr-3199	642	36	t	t	PROPN
fsr-3199	642	37	ru	ru	PROPN
fsr-3199	642	38	st	st	PROPN
fsr-3199	642	39	.	.	PUNCT
fsr-3199	643	1	*	*	PUNCT
fsr-3199	644	1	*	*	PUNCT
fsr-3199	644	2	*	*	PUNCT
fsr-3199	644	3	s	s	AUX
fsr-3199	644	4	ig	ig	PROPN
fsr-3199	644	5	ni	ni	PROPN
fsr-3199	644	6	fic	fic	PROPN
fsr-3199	644	7	an	an	PROPN
fsr-3199	644	8	t	t	NOUN
fsr-3199	644	9	at	at	ADP
fsr-3199	644	10	th	th	X
fsr-3199	644	11	e	e	ADP
fsr-3199	644	12	1	1	NUM
fsr-3199	644	13	%	%	NOUN
fsr-3199	644	14	le	le	X
fsr-3199	644	15	ve	ve	AUX
fsr-3199	644	16	l.	l.	PROPN
fsr-3199	644	17	*	*	PUNCT
fsr-3199	644	18	*	*	PUNCT
fsr-3199	644	19	si	si	PROPN
fsr-3199	644	20	gn	gn	PROPN
fsr-3199	644	21	ifi	ifi	PROPN
fsr-3199	644	22	ca	can	AUX
fsr-3199	644	23	nt	not	PART
fsr-3199	644	24	at	at	ADP
fsr-3199	644	25	th	th	X
fsr-3199	644	26	e	e	X
fsr-3199	644	27	5	5	NUM
fsr-3199	644	28	%	%	NOUN
fsr-3199	644	29	le	le	X
fsr-3199	644	30	ve	ve	AUX
fsr-3199	644	31	l.	l.	PROPN
fsr-3199	644	32	261c.y	261c.y	NUM
fsr-3199	644	33	.	.	PUNCT
fsr-3199	645	1	lin	lin	PROPN
fsr-3199	645	2	/	/	SYM
fsr-3199	645	3	financial	financial	ADJ
fsr-3199	645	4	services	service	NOUN
fsr-3199	645	5	review	review	VERB
fsr-3199	645	6	23	23	NUM
fsr-3199	645	7	(	(	PUNCT
fsr-3199	645	8	2014	2014	NUM
fsr-3199	645	9	)	)	PUNCT
fsr-3199	646	1	249–271	249–271	NUM
fsr-3199	646	2	period	period	NOUN
fsr-3199	646	3	,	,	PUNCT
fsr-3199	646	4	three	three	NUM
fsr-3199	646	5	sector	sector	NOUN
fsr-3199	646	6	mfs	mfs	NOUN
fsr-3199	646	7	(	(	PUNCT
fsr-3199	646	8	materials	material	NOUN
fsr-3199	646	9	,	,	PUNCT
fsr-3199	646	10	industrials	industrial	NOUN
fsr-3199	646	11	,	,	PUNCT
fsr-3199	646	12	and	and	CCONJ
fsr-3199	646	13	consumer	consumer	NOUN
fsr-3199	646	14	staples	staple	NOUN
fsr-3199	646	15	)	)	PUNCT
fsr-3199	646	16	have	have	VERB
fsr-3199	646	17	a	a	DET
fsr-3199	646	18	significant	significant	ADJ
fsr-3199	646	19	positive	positive	ADJ
fsr-3199	646	20	!	!	PUNCT
fsr-3199	646	21	.	.	PUNCT
fsr-3199	647	1	the	the	DET
fsr-3199	647	2	financial	financial	ADJ
fsr-3199	647	3	etf	etf	NOUN
fsr-3199	647	4	generates	generate	VERB
fsr-3199	647	5	a	a	DET
fsr-3199	647	6	significant	significant	ADJ
fsr-3199	647	7	negative	negative	NOUN
fsr-3199	647	8	!	!	PUNCT
fsr-3199	648	1	at	at	ADP
fsr-3199	648	2	the	the	DET
fsr-3199	648	3	5	5	NUM
fsr-3199	648	4	%	%	NOUN
fsr-3199	648	5	significance	significance	NOUN
fsr-3199	648	6	level	level	NOUN
fsr-3199	648	7	.	.	PUNCT
fsr-3199	649	1	the	the	DET
fsr-3199	649	2	four	four	NUM
fsr-3199	649	3	-	-	PUNCT
fsr-3199	649	4	factor	factor	NOUN
fsr-3199	649	5	model	model	NOUN
fsr-3199	649	6	is	be	AUX
fsr-3199	649	7	modified	modify	VERB
fsr-3199	649	8	by	by	ADP
fsr-3199	649	9	replacing	replace	VERB
fsr-3199	649	10	excess	excess	ADJ
fsr-3199	649	11	market	market	NOUN
fsr-3199	649	12	return	return	NOUN
fsr-3199	649	13	with	with	ADP
fsr-3199	649	14	excess	excess	ADJ
fsr-3199	649	15	spy	spy	NOUN
fsr-3199	649	16	return	return	NOUN
fsr-3199	649	17	:	:	PUNCT
fsr-3199	649	18	ri	ri	PROPN
fsr-3199	649	19	,	,	PUNCT
fsr-3199	649	20	t	t	PROPN
fsr-3199	649	21	$	$	SYM
fsr-3199	649	22	rf	rf	PROPN
fsr-3199	649	23	,	,	PUNCT
fsr-3199	649	24	t	t	NOUN
fsr-3199	649	25	"	"	PUNCT
fsr-3199	649	26	!	!	PUNCT
fsr-3199	650	1	i	i	PRON
fsr-3199	650	2	#	#	NOUN
fsr-3199	650	3	%	%	NOUN
fsr-3199	650	4	i#rspy	i#rspy	PROPN
fsr-3199	650	5	,	,	PUNCT
fsr-3199	650	6	t	t	PROPN
fsr-3199	650	7	$	$	SYM
fsr-3199	650	8	rf	rf	PROPN
fsr-3199	650	9	,	,	PUNCT
fsr-3199	650	10	t$	t$	VERB
fsr-3199	650	11	#	#	NOUN
fsr-3199	650	12	hihmlt	hihmlt	NOUN
fsr-3199	650	13	#	#	NOUN
fsr-3199	650	14	sismbt	sismbt	NOUN
fsr-3199	650	15	#	#	NOUN
fsr-3199	650	16	mimomt	mimomt	NOUN
fsr-3199	650	17	#	#	NOUN
fsr-3199	650	18	&	&	CCONJ
fsr-3199	650	19	i	i	PROPN
fsr-3199	650	20	,	,	PUNCT
fsr-3199	650	21	t	t	PROPN
fsr-3199	650	22	(	(	PUNCT
fsr-3199	650	23	4	4	NUM
fsr-3199	650	24	)	)	PUNCT
fsr-3199	650	25	where	where	SCONJ
fsr-3199	650	26	mom	mom	NOUN
fsr-3199	650	27	(	(	PUNCT
fsr-3199	650	28	momentum	momentum	NOUN
fsr-3199	650	29	)	)	PUNCT
fsr-3199	650	30	is	be	AUX
fsr-3199	650	31	the	the	DET
fsr-3199	650	32	average	average	ADJ
fsr-3199	650	33	return	return	NOUN
fsr-3199	650	34	on	on	ADP
fsr-3199	650	35	the	the	DET
fsr-3199	650	36	two	two	NUM
fsr-3199	650	37	high	high	ADJ
fsr-3199	650	38	prior	prior	ADJ
fsr-3199	650	39	return	return	NOUN
fsr-3199	650	40	portfolios	portfolio	NOUN
fsr-3199	650	41	minus	minus	ADP
fsr-3199	650	42	the	the	DET
fsr-3199	650	43	average	average	ADJ
fsr-3199	650	44	return	return	NOUN
fsr-3199	650	45	on	on	ADP
fsr-3199	650	46	the	the	DET
fsr-3199	650	47	two	two	NUM
fsr-3199	650	48	low	low	ADJ
fsr-3199	650	49	prior	prior	ADJ
fsr-3199	650	50	return	return	NOUN
fsr-3199	650	51	portfolios	portfolio	NOUN
fsr-3199	650	52	(	(	PUNCT
fsr-3199	650	53	see	see	VERB
fsr-3199	650	54	carhart	carhart	NOUN
fsr-3199	650	55	1997	1997	NUM
fsr-3199	650	56	)	)	PUNCT
fsr-3199	650	57	.	.	PUNCT
fsr-3199	651	1	the	the	DET
fsr-3199	651	2	data	datum	NOUN
fsr-3199	651	3	are	be	AUX
fsr-3199	651	4	downloaded	download	VERB
fsr-3199	651	5	from	from	ADP
fsr-3199	651	6	kenneth	kenneth	PROPN
fsr-3199	651	7	r.	r.	PROPN
fsr-3199	651	8	french	french	PROPN
fsr-3199	651	9	data	datum	NOUN
fsr-3199	651	10	library	library	NOUN
fsr-3199	651	11	.	.	PUNCT
fsr-3199	652	1	the	the	DET
fsr-3199	652	2	results	result	NOUN
fsr-3199	652	3	presented	present	VERB
fsr-3199	652	4	in	in	ADP
fsr-3199	652	5	table	table	NOUN
fsr-3199	652	6	7	7	NUM
fsr-3199	652	7	resemble	resemble	VERB
fsr-3199	652	8	those	those	PRON
fsr-3199	652	9	from	from	ADP
fsr-3199	652	10	the	the	DET
fsr-3199	652	11	three	three	NUM
fsr-3199	652	12	-	-	PUNCT
fsr-3199	652	13	factor	factor	NOUN
fsr-3199	652	14	model	model	NOUN
fsr-3199	652	15	.	.	PUNCT
fsr-3199	653	1	table	table	NOUN
fsr-3199	653	2	7	7	NUM
fsr-3199	653	3	shows	show	VERB
fsr-3199	653	4	that	that	SCONJ
fsr-3199	653	5	over	over	ADP
fsr-3199	653	6	the	the	DET
fsr-3199	653	7	full	full	ADJ
fsr-3199	653	8	sample	sample	NOUN
fsr-3199	653	9	period	period	NOUN
fsr-3199	653	10	the	the	DET
fsr-3199	653	11	same	same	ADJ
fsr-3199	653	12	two	two	NUM
fsr-3199	653	13	sector	sector	NOUN
fsr-3199	653	14	mfs	mfs	NOUN
fsr-3199	653	15	(	(	PUNCT
fsr-3199	653	16	materials	material	NOUN
fsr-3199	653	17	and	and	CCONJ
fsr-3199	653	18	technology	technology	NOUN
fsr-3199	653	19	)	)	PUNCT
fsr-3199	653	20	have	have	VERB
fsr-3199	653	21	a	a	DET
fsr-3199	653	22	positive	positive	ADJ
fsr-3199	653	23	!	!	PUNCT
fsr-3199	654	1	at	at	ADP
fsr-3199	654	2	the	the	DET
fsr-3199	654	3	5	5	NUM
fsr-3199	654	4	%	%	NOUN
fsr-3199	654	5	level	level	NOUN
fsr-3199	654	6	.	.	PUNCT
fsr-3199	655	1	for	for	ADP
fsr-3199	655	2	the	the	DET
fsr-3199	655	3	momentum	momentum	NOUN
fsr-3199	655	4	factor	factor	NOUN
fsr-3199	655	5	,	,	PUNCT
fsr-3199	655	6	mom	mom	NOUN
fsr-3199	655	7	,	,	PUNCT
fsr-3199	655	8	only	only	ADV
fsr-3199	655	9	five	five	NUM
fsr-3199	655	10	out	out	ADP
fsr-3199	655	11	of	of	ADP
fsr-3199	655	12	18	18	NUM
fsr-3199	655	13	funds	fund	NOUN
fsr-3199	655	14	have	have	VERB
fsr-3199	655	15	a	a	DET
fsr-3199	655	16	significant	significant	ADJ
fsr-3199	655	17	coefficient	coefficient	NOUN
fsr-3199	655	18	.	.	PUNCT
fsr-3199	656	1	generally	generally	ADV
fsr-3199	656	2	speaking	speak	VERB
fsr-3199	656	3	,	,	PUNCT
fsr-3199	656	4	more	more	ADV
fsr-3199	656	5	often	often	ADV
fsr-3199	656	6	,	,	PUNCT
fsr-3199	656	7	sector	sector	NOUN
fsr-3199	656	8	mfs	mfs	NOUN
fsr-3199	656	9	generate	generate	VERB
fsr-3199	656	10	significant	significant	ADV
fsr-3199	656	11	higher	high	ADJ
fsr-3199	656	12	!	!	PUNCT
fsr-3199	656	13	s	s	PART
fsr-3199	657	1	than	than	ADP
fsr-3199	657	2	peer	peer	NOUN
fsr-3199	657	3	etfs	etfs	NOUN
fsr-3199	657	4	no	no	ADV
fsr-3199	657	5	matter	matter	ADV
fsr-3199	657	6	whether	whether	SCONJ
fsr-3199	657	7	a	a	DET
fsr-3199	657	8	one	one	NUM
fsr-3199	657	9	-	-	PUNCT
fsr-3199	657	10	factor	factor	NOUN
fsr-3199	657	11	,	,	PUNCT
fsr-3199	657	12	three	three	NUM
fsr-3199	657	13	-	-	PUNCT
fsr-3199	657	14	factor	factor	NOUN
fsr-3199	657	15	,	,	PUNCT
fsr-3199	657	16	or	or	CCONJ
fsr-3199	657	17	four	four	NUM
fsr-3199	657	18	-	-	PUNCT
fsr-3199	657	19	factor	factor	NOUN
fsr-3199	657	20	model	model	NOUN
fsr-3199	657	21	is	be	AUX
fsr-3199	657	22	adopted	adopt	VERB
fsr-3199	657	23	when	when	SCONJ
fsr-3199	657	24	spy	spy	NOUN
fsr-3199	657	25	is	be	AUX
fsr-3199	657	26	used	use	VERB
fsr-3199	657	27	as	as	ADP
fsr-3199	657	28	the	the	DET
fsr-3199	657	29	proxy	proxy	NOUN
fsr-3199	657	30	for	for	ADP
fsr-3199	657	31	market	market	NOUN
fsr-3199	657	32	portfolio	portfolio	NOUN
fsr-3199	657	33	.	.	PUNCT
fsr-3199	658	1	all	all	DET
fsr-3199	658	2	fund	fund	NOUN
fsr-3199	658	3	returns	return	NOUN
fsr-3199	658	4	are	be	AUX
fsr-3199	658	5	sensitive	sensitive	ADJ
fsr-3199	658	6	to	to	ADP
fsr-3199	658	7	the	the	DET
fsr-3199	658	8	overall	overall	ADJ
fsr-3199	658	9	equity	equity	NOUN
fsr-3199	658	10	market	market	NOUN
fsr-3199	658	11	movements	movement	NOUN
fsr-3199	658	12	as	as	ADP
fsr-3199	658	13	the	the	DET
fsr-3199	658	14	%	%	NOUN
fsr-3199	658	15	coefficients	coefficient	NOUN
fsr-3199	658	16	for	for	ADP
fsr-3199	658	17	excess	excess	ADJ
fsr-3199	658	18	spy	spy	NOUN
fsr-3199	658	19	return	return	NOUN
fsr-3199	658	20	are	be	AUX
fsr-3199	658	21	all	all	ADV
fsr-3199	658	22	significant	significant	ADJ
fsr-3199	658	23	at	at	ADP
fsr-3199	658	24	the	the	DET
fsr-3199	658	25	1	1	NUM
fsr-3199	658	26	%	%	NOUN
fsr-3199	658	27	level	level	NOUN
fsr-3199	658	28	.	.	PUNCT
fsr-3199	659	1	fund	fund	NOUN
fsr-3199	659	2	returns	return	NOUN
fsr-3199	659	3	are	be	AUX
fsr-3199	659	4	less	less	ADV
fsr-3199	659	5	sensitive	sensitive	ADJ
fsr-3199	659	6	to	to	ADP
fsr-3199	659	7	the	the	DET
fsr-3199	659	8	value	value	NOUN
fsr-3199	659	9	/	/	SYM
fsr-3199	659	10	growth	growth	NOUN
fsr-3199	659	11	factor	factor	NOUN
fsr-3199	659	12	,	,	PUNCT
fsr-3199	659	13	the	the	DET
fsr-3199	659	14	size	size	NOUN
fsr-3199	659	15	factor	factor	NOUN
fsr-3199	659	16	,	,	PUNCT
fsr-3199	659	17	and	and	CCONJ
fsr-3199	659	18	the	the	DET
fsr-3199	659	19	momentum	momentum	NOUN
fsr-3199	659	20	factor	factor	NOUN
fsr-3199	659	21	in	in	ADP
fsr-3199	659	22	the	the	DET
fsr-3199	659	23	order	order	NOUN
fsr-3199	659	24	of	of	ADP
fsr-3199	659	25	listing	list	VERB
fsr-3199	659	26	.	.	PUNCT
fsr-3199	660	1	the	the	DET
fsr-3199	660	2	findings	finding	NOUN
fsr-3199	660	3	on	on	ADP
fsr-3199	660	4	performance	performance	NOUN
fsr-3199	660	5	against	against	ADP
fsr-3199	660	6	spy	spy	NOUN
fsr-3199	660	7	are	be	AUX
fsr-3199	660	8	not	not	PART
fsr-3199	660	9	consistent	consistent	ADJ
fsr-3199	660	10	with	with	ADP
fsr-3199	660	11	emh	emh	PROPN
fsr-3199	660	12	.	.	PUNCT
fsr-3199	661	1	they	they	PRON
fsr-3199	661	2	support	support	VERB
fsr-3199	661	3	the	the	DET
fsr-3199	661	4	argument	argument	NOUN
fsr-3199	661	5	by	by	ADP
fsr-3199	661	6	kacperczyk	kacperczyk	PROPN
fsr-3199	661	7	,	,	PUNCT
fsr-3199	661	8	sialm	sialm	NOUN
fsr-3199	661	9	,	,	PUNCT
fsr-3199	661	10	and	and	CCONJ
fsr-3199	661	11	zheng	zheng	X
fsr-3199	661	12	(	(	PUNCT
fsr-3199	661	13	2005	2005	NUM
fsr-3199	661	14	)	)	PUNCT
fsr-3199	661	15	that	that	SCONJ
fsr-3199	661	16	more	more	ADJ
fsr-3199	661	17	sector	sector	NOUN
fsr-3199	661	18	/	/	SYM
fsr-3199	661	19	industry	industry	NOUN
fsr-3199	661	20	concentrated	concentrate	VERB
fsr-3199	661	21	funds	fund	NOUN
fsr-3199	661	22	perform	perform	VERB
fsr-3199	661	23	better	well	ADV
fsr-3199	661	24	.	.	PUNCT
fsr-3199	662	1	4.3	4.3	NUM
fsr-3199	662	2	.	.	PUNCT
fsr-3199	662	3	sector	sector	NOUN
fsr-3199	662	4	mutual	mutual	ADJ
fsr-3199	662	5	fund	fund	NOUN
fsr-3199	662	6	performance	performance	NOUN
fsr-3199	662	7	against	against	ADP
fsr-3199	662	8	sector	sector	NOUN
fsr-3199	662	9	index	index	NOUN
fsr-3199	662	10	funds	fund	NOUN
fsr-3199	662	11	let	let	VERB
fsr-3199	662	12	us	we	PRON
fsr-3199	662	13	examine	examine	VERB
fsr-3199	662	14	mf	mf	NOUN
fsr-3199	662	15	performance	performance	NOUN
fsr-3199	662	16	against	against	ADP
fsr-3199	662	17	peer	peer	NOUN
fsr-3199	662	18	etf	etf	NOUN
fsr-3199	662	19	within	within	ADP
fsr-3199	662	20	each	each	DET
fsr-3199	662	21	sector	sector	NOUN
fsr-3199	662	22	.	.	PUNCT
fsr-3199	663	1	excess	excess	ADJ
fsr-3199	663	2	return	return	NOUN
fsr-3199	663	3	of	of	ADP
fsr-3199	663	4	peer	peer	NOUN
fsr-3199	663	5	etf	etf	NOUN
fsr-3199	663	6	is	be	AUX
fsr-3199	663	7	used	use	VERB
fsr-3199	663	8	as	as	ADP
fsr-3199	663	9	the	the	DET
fsr-3199	663	10	independent	independent	ADJ
fsr-3199	663	11	variable	variable	NOUN
fsr-3199	663	12	for	for	ADP
fsr-3199	663	13	the	the	DET
fsr-3199	663	14	one	one	NUM
fsr-3199	663	15	-	-	PUNCT
fsr-3199	663	16	factor	factor	NOUN
fsr-3199	663	17	model	model	NOUN
fsr-3199	663	18	:	:	PUNCT
fsr-3199	663	19	rmfj	rmfj	VERB
fsr-3199	663	20	,	,	PUNCT
fsr-3199	663	21	t	t	PROPN
fsr-3199	663	22	$	$	SYM
fsr-3199	663	23	rf	rf	PROPN
fsr-3199	663	24	,	,	PUNCT
fsr-3199	663	25	t	t	NOUN
fsr-3199	663	26	"	"	PUNCT
fsr-3199	663	27	!	!	PUNCT
fsr-3199	664	1	j	j	PROPN
fsr-3199	664	2	#	#	PROPN
fsr-3199	664	3	%	%	NOUN
fsr-3199	664	4	j#retfj	j#retfj	PROPN
fsr-3199	664	5	,	,	PUNCT
fsr-3199	664	6	t	t	PROPN
fsr-3199	664	7	$	$	SYM
fsr-3199	664	8	rf	rf	PROPN
fsr-3199	664	9	,	,	PUNCT
fsr-3199	664	10	t$	t$	VERB
fsr-3199	664	11	#	#	PROPN
fsr-3199	664	12	&	&	CCONJ
fsr-3199	664	13	j	j	PROPN
fsr-3199	664	14	,	,	PUNCT
fsr-3199	664	15	t	t	PROPN
fsr-3199	664	16	(	(	PUNCT
fsr-3199	664	17	5	5	NUM
fsr-3199	664	18	)	)	PUNCT
fsr-3199	664	19	where	where	SCONJ
fsr-3199	664	20	rmfj	rmfj	VERB
fsr-3199	664	21	,	,	PUNCT
fsr-3199	664	22	t	t	PROPN
fsr-3199	664	23	is	be	AUX
fsr-3199	664	24	the	the	DET
fsr-3199	664	25	return	return	NOUN
fsr-3199	664	26	of	of	ADP
fsr-3199	664	27	mf	mf	NOUN
fsr-3199	664	28	of	of	ADP
fsr-3199	664	29	sector	sector	NOUN
fsr-3199	664	30	j	j	PROPN
fsr-3199	664	31	in	in	ADP
fsr-3199	664	32	month	month	PROPN
fsr-3199	664	33	t	t	PROPN
fsr-3199	664	34	,	,	PUNCT
fsr-3199	664	35	and	and	CCONJ
fsr-3199	664	36	retfj	retfj	NOUN
fsr-3199	664	37	,	,	PUNCT
fsr-3199	664	38	t	t	PROPN
fsr-3199	664	39	is	be	AUX
fsr-3199	664	40	the	the	DET
fsr-3199	664	41	return	return	NOUN
fsr-3199	664	42	of	of	ADP
fsr-3199	664	43	etf	etf	NOUN
fsr-3199	664	44	in	in	ADP
fsr-3199	664	45	the	the	DET
fsr-3199	664	46	same	same	ADJ
fsr-3199	664	47	sector	sector	NOUN
fsr-3199	664	48	j	j	PROPN
fsr-3199	664	49	in	in	ADP
fsr-3199	664	50	month	month	NOUN
fsr-3199	664	51	t.	t.	NOUN
fsr-3199	664	52	table	table	NOUN
fsr-3199	665	1	8	8	NUM
fsr-3199	665	2	reports	report	NOUN
fsr-3199	665	3	that	that	SCONJ
fsr-3199	665	4	three	three	NUM
fsr-3199	665	5	sector	sector	NOUN
fsr-3199	665	6	mfs	mfs	NOUN
fsr-3199	665	7	(	(	PUNCT
fsr-3199	665	8	materials	material	NOUN
fsr-3199	665	9	,	,	PUNCT
fsr-3199	665	10	industrials	industrial	NOUN
fsr-3199	665	11	,	,	PUNCT
fsr-3199	665	12	and	and	CCONJ
fsr-3199	665	13	technology	technology	NOUN
fsr-3199	665	14	)	)	PUNCT
fsr-3199	665	15	generate	generate	VERB
fsr-3199	665	16	significant	significant	ADJ
fsr-3199	665	17	positive	positive	ADJ
fsr-3199	665	18	!	!	PUNCT
fsr-3199	666	1	s	s	X
fsr-3199	666	2	,	,	PUNCT
fsr-3199	666	3	0.506	0.506	NUM
fsr-3199	666	4	%	%	NOUN
fsr-3199	666	5	,	,	PUNCT
fsr-3199	666	6	0.446	0.446	NUM
fsr-3199	666	7	%	%	NOUN
fsr-3199	666	8	,	,	PUNCT
fsr-3199	666	9	and	and	CCONJ
fsr-3199	666	10	0.689	0.689	NUM
fsr-3199	666	11	%	%	NOUN
fsr-3199	666	12	,	,	PUNCT
fsr-3199	666	13	respectively	respectively	ADV
fsr-3199	666	14	,	,	PUNCT
fsr-3199	666	15	during	during	ADP
fsr-3199	666	16	the	the	DET
fsr-3199	666	17	full	full	ADJ
fsr-3199	666	18	sample	sample	NOUN
fsr-3199	666	19	period	period	NOUN
fsr-3199	666	20	.	.	PUNCT
fsr-3199	667	1	that	that	PRON
fsr-3199	667	2	is	be	AUX
fsr-3199	667	3	equivalent	equivalent	ADJ
fsr-3199	667	4	to	to	ADP
fsr-3199	667	5	annualized	annualize	VERB
fsr-3199	667	6	outperformance	outperformance	NOUN
fsr-3199	667	7	of	of	ADP
fsr-3199	667	8	6.072	6.072	NUM
fsr-3199	667	9	%	%	NOUN
fsr-3199	667	10	,	,	PUNCT
fsr-3199	667	11	5.352	5.352	NUM
fsr-3199	667	12	%	%	NOUN
fsr-3199	667	13	,	,	PUNCT
fsr-3199	667	14	and	and	CCONJ
fsr-3199	667	15	8.268	8.268	NUM
fsr-3199	667	16	%	%	NOUN
fsr-3199	667	17	,	,	PUNCT
fsr-3199	667	18	respectively	respectively	ADV
fsr-3199	667	19	.	.	PUNCT
fsr-3199	668	1	subsample	subsample	ADJ
fsr-3199	668	2	analysis	analysis	NOUN
fsr-3199	668	3	shows	show	VERB
fsr-3199	668	4	that	that	SCONJ
fsr-3199	668	5	none	none	NOUN
fsr-3199	668	6	of	of	ADP
fsr-3199	668	7	the	the	DET
fsr-3199	668	8	sector	sector	NOUN
fsr-3199	668	9	mfs	mfs	NOUN
fsr-3199	668	10	outperforms	outperform	NOUN
fsr-3199	668	11	in	in	ADP
fsr-3199	668	12	the	the	DET
fsr-3199	668	13	first	first	ADJ
fsr-3199	668	14	half	half	ADJ
fsr-3199	668	15	sample	sample	NOUN
fsr-3199	668	16	period	period	NOUN
fsr-3199	668	17	,	,	PUNCT
fsr-3199	668	18	whereas	whereas	SCONJ
fsr-3199	668	19	the	the	DET
fsr-3199	668	20	materials	material	NOUN
fsr-3199	668	21	and	and	CCONJ
fsr-3199	668	22	the	the	DET
fsr-3199	668	23	industrials	industrial	NOUN
fsr-3199	668	24	mf	mf	VERB
fsr-3199	668	25	outperform	outperform	NOUN
fsr-3199	668	26	in	in	ADP
fsr-3199	668	27	the	the	DET
fsr-3199	668	28	second	second	ADJ
fsr-3199	668	29	half	half	NOUN
fsr-3199	668	30	sample	sample	NOUN
fsr-3199	668	31	period	period	NOUN
fsr-3199	668	32	.	.	PUNCT
fsr-3199	669	1	all	all	DET
fsr-3199	669	2	%	%	NOUN
fsr-3199	669	3	s	s	VERB
fsr-3199	669	4	are	be	AUX
fsr-3199	669	5	positive	positive	ADJ
fsr-3199	669	6	and	and	CCONJ
fsr-3199	669	7	significant	significant	ADJ
fsr-3199	669	8	at	at	ADP
fsr-3199	669	9	the	the	DET
fsr-3199	669	10	1	1	NUM
fsr-3199	669	11	%	%	NOUN
fsr-3199	669	12	level	level	NOUN
fsr-3199	669	13	.	.	PUNCT
fsr-3199	670	1	which	which	DET
fsr-3199	670	2	model	model	NOUN
fsr-3199	670	3	can	can	AUX
fsr-3199	670	4	explain	explain	VERB
fsr-3199	670	5	most	most	ADJ
fsr-3199	670	6	of	of	ADP
fsr-3199	670	7	the	the	DET
fsr-3199	670	8	return	return	NOUN
fsr-3199	670	9	variances	variance	NOUN
fsr-3199	670	10	of	of	ADP
fsr-3199	670	11	sector	sector	NOUN
fsr-3199	670	12	funds	fund	NOUN
fsr-3199	670	13	?	?	PUNCT
fsr-3199	671	1	i	i	PRON
fsr-3199	671	2	summarize	summarize	VERB
fsr-3199	671	3	the	the	DET
fsr-3199	671	4	adjusted	adjust	VERB
fsr-3199	671	5	r2	r2	NOUN
fsr-3199	671	6	for	for	ADP
fsr-3199	671	7	the	the	DET
fsr-3199	671	8	four	four	NUM
fsr-3199	671	9	models	model	NOUN
fsr-3199	671	10	in	in	ADP
fsr-3199	671	11	table	table	NOUN
fsr-3199	671	12	9	9	NUM
fsr-3199	671	13	.	.	PUNCT
fsr-3199	672	1	most	most	ADJ
fsr-3199	672	2	of	of	ADP
fsr-3199	672	3	the	the	DET
fsr-3199	672	4	time	time	NOUN
fsr-3199	672	5	,	,	PUNCT
fsr-3199	672	6	adding	add	VERB
fsr-3199	672	7	hml	hml	PROPN
fsr-3199	672	8	and	and	CCONJ
fsr-3199	672	9	smb	smb	PROPN
fsr-3199	672	10	does	do	AUX
fsr-3199	672	11	increase	increase	VERB
fsr-3199	672	12	the	the	DET
fsr-3199	672	13	adjusted	adjust	VERB
fsr-3199	672	14	r2	r2	NOUN
fsr-3199	672	15	when	when	SCONJ
fsr-3199	672	16	using	use	VERB
fsr-3199	672	17	spy	spy	NOUN
fsr-3199	672	18	as	as	ADP
fsr-3199	672	19	the	the	DET
fsr-3199	672	20	benchmark	benchmark	NOUN
fsr-3199	672	21	.	.	PUNCT
fsr-3199	673	1	only	only	ADV
fsr-3199	673	2	one	one	NUM
fsr-3199	673	3	out	out	ADP
fsr-3199	673	4	of	of	ADP
fsr-3199	673	5	18	18	NUM
fsr-3199	673	6	regressions	regression	NOUN
fsr-3199	673	7	for	for	ADP
fsr-3199	673	8	the	the	DET
fsr-3199	673	9	full	full	ADJ
fsr-3199	673	10	sample	sample	NOUN
fsr-3199	673	11	period	period	NOUN
fsr-3199	673	12	suffers	suffer	VERB
fsr-3199	673	13	a	a	DET
fsr-3199	673	14	slight	slight	ADJ
fsr-3199	673	15	decrease	decrease	NOUN
fsr-3199	673	16	of	of	ADP
fsr-3199	673	17	explaining	explain	VERB
fsr-3199	673	18	power	power	NOUN
fsr-3199	673	19	,	,	PUNCT
fsr-3199	673	20	0.004	0.004	NUM
fsr-3199	673	21	.	.	PUNCT
fsr-3199	674	1	adding	add	VERB
fsr-3199	674	2	mom	mom	NOUN
fsr-3199	674	3	,	,	PUNCT
fsr-3199	674	4	however	however	ADV
fsr-3199	674	5	,	,	PUNCT
fsr-3199	674	6	does	do	AUX
fsr-3199	674	7	not	not	PART
fsr-3199	674	8	increase	increase	VERB
fsr-3199	674	9	adjusted	adjusted	ADJ
fsr-3199	674	10	r2	r2	NOUN
fsr-3199	674	11	across	across	ADP
fsr-3199	674	12	the	the	DET
fsr-3199	674	13	board	board	NOUN
fsr-3199	674	14	.	.	PUNCT
fsr-3199	675	1	over	over	ADP
fsr-3199	675	2	the	the	DET
fsr-3199	675	3	full	full	ADJ
fsr-3199	675	4	sample	sample	NOUN
fsr-3199	675	5	period	period	NOUN
fsr-3199	675	6	,	,	PUNCT
fsr-3199	675	7	the	the	DET
fsr-3199	675	8	average	average	ADJ
fsr-3199	675	9	adjusted	adjust	VERB
fsr-3199	675	10	r2	r2	NOUN
fsr-3199	675	11	across	across	ADP
fsr-3199	675	12	all	all	DET
fsr-3199	675	13	funds	fund	NOUN
fsr-3199	675	14	is	be	AUX
fsr-3199	675	15	0.559	0.559	NUM
fsr-3199	675	16	,	,	PUNCT
fsr-3199	675	17	0.649	0.649	NUM
fsr-3199	675	18	,	,	PUNCT
fsr-3199	675	19	0.653	0.653	NUM
fsr-3199	675	20	,	,	PUNCT
fsr-3199	675	21	and	and	CCONJ
fsr-3199	675	22	0.764	0.764	NUM
fsr-3199	675	23	for	for	ADP
fsr-3199	675	24	the	the	DET
fsr-3199	675	25	one	one	NUM
fsr-3199	675	26	/	/	SYM
fsr-3199	675	27	three	three	NUM
fsr-3199	675	28	/	/	SYM
fsr-3199	675	29	four	four	NUM
fsr-3199	675	30	-	-	PUNCT
fsr-3199	675	31	factor	factor	NOUN
fsr-3199	675	32	model	model	NOUN
fsr-3199	675	33	using	use	VERB
fsr-3199	675	34	spy	spy	NOUN
fsr-3199	675	35	and	and	CCONJ
fsr-3199	675	36	one	one	NUM
fsr-3199	675	37	-	-	PUNCT
fsr-3199	675	38	factor	factor	NOUN
fsr-3199	675	39	262	262	NUM
fsr-3199	675	40	c.y	c.y	PROPN
fsr-3199	675	41	.	.	PROPN
fsr-3199	675	42	lin	lin	PROPN
fsr-3199	675	43	/	/	SYM
fsr-3199	675	44	financial	financial	ADJ
fsr-3199	675	45	services	service	NOUN
fsr-3199	675	46	review	review	VERB
fsr-3199	675	47	23	23	NUM
fsr-3199	675	48	(	(	PUNCT
fsr-3199	675	49	2014	2014	NUM
fsr-3199	675	50	)	)	PUNCT
fsr-3199	676	1	249–271	249–271	NUM
fsr-3199	676	2	t	t	PROPN
fsr-3199	676	3	ab	ab	X
fsr-3199	676	4	le	le	X
fsr-3199	676	5	7	7	NUM
fsr-3199	677	1	fo	fo	INTJ
fsr-3199	678	1	ur	ur	INTJ
fsr-3199	679	1	fa	fa	INTJ
fsr-3199	679	2	ct	ct	INTJ
fsr-3199	679	3	or	or	CCONJ
fsr-3199	679	4	re	re	ADJ
fsr-3199	679	5	gr	gr	VERB
fsr-3199	679	6	es	es	X
fsr-3199	679	7	si	si	X
fsr-3199	679	8	on	on	ADP
fsr-3199	679	9	re	re	PROPN
fsr-3199	679	10	su	su	PROPN
fsr-3199	679	11	lts	lts	VERB
fsr-3199	679	12	us	we	PRON
fsr-3199	679	13	in	in	ADP
fsr-3199	679	14	g	g	PROPN
fsr-3199	679	15	ex	ex	X
fsr-3199	679	16	ce	ce	PROPN
fsr-3199	679	17	ss	ss	PROPN
fsr-3199	679	18	sp	sp	ADP
fsr-3199	679	19	y	y	PROPN
fsr-3199	679	20	re	re	PROPN
fsr-3199	679	21	tu	tu	PROPN
fsr-3199	679	22	rn	rn	PROPN
fsr-3199	679	23	,	,	PUNCT
fsr-3199	679	24	j	j	PROPN
fsr-3199	679	25	an	an	DET
fsr-3199	679	26	ua	ua	PROPN
fsr-3199	679	27	ry	ry	PROPN
fsr-3199	679	28	19	19	NUM
fsr-3199	679	29	99	99	NUM
fsr-3199	679	30	th	th	NOUN
fsr-3199	679	31	ro	ro	NOUN
fsr-3199	679	32	ug	ug	ADP
fsr-3199	679	33	h	h	PROPN
fsr-3199	680	1	d	d	PROPN
fsr-3199	680	2	ec	ec	PROPN
fsr-3199	680	3	em	em	PRON
fsr-3199	680	4	be	be	VERB
fsr-3199	680	5	r	r	NOUN
fsr-3199	680	6	20	20	NUM
fsr-3199	680	7	10	10	NUM
fsr-3199	680	8	fu	fu	NOUN
fsr-3199	680	9	nd	nd	INTJ
fsr-3199	680	10	!	!	PUNCT
fsr-3199	681	1	%	%	INTJ
fsr-3199	682	1	h	h	NOUN
fsr-3199	682	2	m	m	VERB
fsr-3199	682	3	l	l	NOUN
fsr-3199	682	4	sm	sm	PROPN
fsr-3199	682	5	b	b	X
fsr-3199	682	6	m	m	VERB
fsr-3199	682	7	o	o	NOUN
fsr-3199	682	8	m	m	VERB
fsr-3199	682	9	a	a	DET
fsr-3199	682	10	dj	dj	NOUN
fsr-3199	682	11	us	we	PRON
fsr-3199	682	12	te	te	PROPN
fsr-3199	682	13	d	d	NOUN
fsr-3199	682	14	r	r	NOUN
fsr-3199	682	15	2	2	NUM
fsr-3199	682	16	e	e	NOUN
fsr-3199	682	17	st	st	PROPN
fsr-3199	682	18	i	i	X
fsr-3199	682	19	m	m	VERB
fsr-3199	682	20	at	at	ADP
fsr-3199	682	21	e	e	PROPN
fsr-3199	682	22	se	se	PROPN
fsr-3199	682	23	tva	tva	PROPN
fsr-3199	682	24	lu	lu	PROPN
fsr-3199	682	25	e	e	PROPN
fsr-3199	682	26	e	e	X
fsr-3199	682	27	st	st	PROPN
fsr-3199	683	1	i	i	X
fsr-3199	683	2	m	m	VERB
fsr-3199	683	3	at	at	ADP
fsr-3199	683	4	e	e	PROPN
fsr-3199	683	5	se	se	PROPN
fsr-3199	683	6	tva	tva	PROPN
fsr-3199	683	7	lu	lu	PROPN
fsr-3199	683	8	e	e	PROPN
fsr-3199	683	9	e	e	X
fsr-3199	683	10	st	st	PROPN
fsr-3199	683	11	i	i	X
fsr-3199	683	12	m	m	VERB
fsr-3199	683	13	at	at	ADP
fsr-3199	683	14	e	e	PROPN
fsr-3199	683	15	se	se	PROPN
fsr-3199	683	16	tva	tva	PROPN
fsr-3199	683	17	lu	lu	PROPN
fsr-3199	683	18	e	e	PROPN
fsr-3199	683	19	e	e	X
fsr-3199	683	20	st	st	PROPN
fsr-3199	683	21	i	i	X
fsr-3199	683	22	m	m	VERB
fsr-3199	683	23	at	at	ADP
fsr-3199	683	24	e	e	PROPN
fsr-3199	683	25	se	se	PROPN
fsr-3199	683	26	tva	tva	PROPN
fsr-3199	683	27	lu	lu	PROPN
fsr-3199	683	28	e	e	PROPN
fsr-3199	683	29	e	e	X
fsr-3199	683	30	st	st	PROPN
fsr-3199	683	31	i	i	X
fsr-3199	683	32	m	m	VERB
fsr-3199	683	33	at	at	ADP
fsr-3199	683	34	e	e	PROPN
fsr-3199	683	35	se	se	PROPN
fsr-3199	683	36	tva	tva	PROPN
fsr-3199	683	37	lu	lu	PROPN
fsr-3199	683	38	e	e	PROPN
fsr-3199	683	39	b	b	PROPN
fsr-3199	683	40	b	b	PROPN
fsr-3199	683	41	b	b	PROPN
fsr-3199	683	42	0	0	NUM
fsr-3199	683	43	.	.	NOUN
fsr-3199	684	1	70	70	NUM
fsr-3199	684	2	6	6	NUM
fsr-3199	684	3	0	0	NUM
fsr-3199	684	4	.	.	PUNCT
fsr-3199	685	1	34	34	NUM
fsr-3199	685	2	1	1	NUM
fsr-3199	685	3	2	2	NUM
fsr-3199	685	4	.	.	NOUN
fsr-3199	685	5	07	07	NUM
fsr-3199	685	6	2	2	NUM
fsr-3199	685	7	*	*	SYM
fsr-3199	685	8	*	*	PUNCT
fsr-3199	686	1	1	1	NUM
fsr-3199	686	2	.	.	NUM
fsr-3199	686	3	17	17	NUM
fsr-3199	686	4	1	1	NUM
fsr-3199	686	5	0	0	NUM
fsr-3199	686	6	.	.	NUM
fsr-3199	687	1	08	08	NUM
fsr-3199	688	1	1	1	NUM
fsr-3199	688	2	14	14	NUM
fsr-3199	688	3	.5	.5	NUM
fsr-3199	688	4	04	04	NUM
fsr-3199	689	1	*	*	PUNCT
fsr-3199	690	1	*	*	PUNCT
fsr-3199	690	2	*	*	PUNCT
fsr-3199	691	1	0	0	X
fsr-3199	691	2	.	.	X
fsr-3199	691	3	51	51	NUM
fsr-3199	691	4	5	5	NUM
fsr-3199	691	5	0	0	NUM
fsr-3199	691	6	.	.	PUNCT
fsr-3199	691	7	09	09	NUM
fsr-3199	691	8	5	5	NUM
fsr-3199	691	9	5	5	NUM
fsr-3199	691	10	.	.	NOUN
fsr-3199	691	11	43	43	NUM
fsr-3199	691	12	1	1	NUM
fsr-3199	691	13	*	*	PUNCT
fsr-3199	691	14	*	*	PUNCT
fsr-3199	691	15	*	*	PUNCT
fsr-3199	691	16	0	0	NUM
fsr-3199	691	17	.	.	NOUN
fsr-3199	692	1	12	12	NUM
fsr-3199	692	2	8	8	NUM
fsr-3199	692	3	0	0	NUM
fsr-3199	692	4	.	.	NOUN
fsr-3199	692	5	09	09	NUM
fsr-3199	692	6	2	2	NUM
fsr-3199	692	7	1	1	NUM
fsr-3199	692	8	.	.	PUNCT
fsr-3199	692	9	38	38	NUM
fsr-3199	692	10	7	7	NUM
fsr-3199	692	11	0	0	NUM
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fsr-3199	809	2	s	s	PART
fsr-3199	809	3	fo	fo	ADP
fsr-3199	809	4	r	r	NOUN
fsr-3199	809	5	th	th	X
fsr-3199	809	6	e	e	X
fsr-3199	809	7	m	m	NOUN
fsr-3199	809	8	at	at	ADP
fsr-3199	809	9	er	er	INTJ
fsr-3199	809	10	ia	ia	PROPN
fsr-3199	809	11	ls	ls	PROPN
fsr-3199	809	12	se	se	PROPN
fsr-3199	809	13	ct	ct	PROPN
fsr-3199	809	14	or	or	CCONJ
fsr-3199	809	15	,	,	PUNCT
fsr-3199	809	16	t	t	PROPN
fsr-3199	809	17	he	he	PRON
fsr-3199	809	18	e	e	PROPN
fsr-3199	809	19	ne	ne	PROPN
fsr-3199	809	20	rg	rg	PROPN
fsr-3199	809	21	y	y	PROPN
fsr-3199	809	22	se	se	PROPN
fsr-3199	809	23	ct	ct	PROPN
fsr-3199	809	24	or	or	CCONJ
fsr-3199	809	25	,	,	PUNCT
fsr-3199	809	26	th	th	X
fsr-3199	809	27	e	e	NOUN
fsr-3199	809	28	fi	fi	NOUN
fsr-3199	809	29	na	na	PROPN
fsr-3199	809	30	nc	nc	PROPN
fsr-3199	809	31	ia	ia	PROPN
fsr-3199	809	32	l	l	PROPN
fsr-3199	809	33	se	se	PROPN
fsr-3199	810	1	ct	ct	INTJ
fsr-3199	810	2	or	or	CCONJ
fsr-3199	810	3	,	,	PUNCT
fsr-3199	810	4	th	th	X
fsr-3199	810	5	e	e	NOUN
fsr-3199	810	6	in	in	ADP
fsr-3199	810	7	du	du	PROPN
fsr-3199	810	8	st	st	PROPN
fsr-3199	810	9	ri	ri	PROPN
fsr-3199	810	10	al	al	PROPN
fsr-3199	810	11	s	s	PROPN
fsr-3199	811	1	se	se	PROPN
fsr-3199	812	1	ct	ct	PROPN
fsr-3199	813	1	or	or	CCONJ
fsr-3199	813	2	,	,	PUNCT
fsr-3199	813	3	th	th	X
fsr-3199	813	4	e	e	X
fsr-3199	813	5	t	t	PROPN
fsr-3199	813	6	ec	ec	PROPN
fsr-3199	814	1	hn	hn	PROPN
fsr-3199	814	2	ol	ol	PROPN
fsr-3199	814	3	og	og	PROPN
fsr-3199	814	4	y	y	PROPN
fsr-3199	815	1	se	se	PROPN
fsr-3199	816	1	ct	ct	PROPN
fsr-3199	817	1	or	or	CCONJ
fsr-3199	817	2	,	,	PUNCT
fsr-3199	817	3	th	th	X
fsr-3199	817	4	e	e	X
fsr-3199	817	5	c	c	X
fsr-3199	817	6	on	on	ADP
fsr-3199	817	7	su	su	PROPN
fsr-3199	817	8	m	m	PROPN
fsr-3199	817	9	er	er	INTJ
fsr-3199	817	10	st	st	PROPN
fsr-3199	817	11	ap	ap	PROPN
fsr-3199	817	12	le	le	PROPN
fsr-3199	817	13	s	s	PROPN
fsr-3199	817	14	se	se	INTJ
fsr-3199	817	15	ct	ct	INTJ
fsr-3199	817	16	or	or	CCONJ
fsr-3199	817	17	,	,	PUNCT
fsr-3199	817	18	th	th	X
fsr-3199	817	19	e	e	NOUN
fsr-3199	817	20	u	u	NOUN
fsr-3199	817	21	til	til	PROPN
fsr-3199	817	22	iti	iti	PROPN
fsr-3199	817	23	es	es	X
fsr-3199	817	24	se	se	PROPN
fsr-3199	818	1	ct	ct	PROPN
fsr-3199	819	1	or	or	CCONJ
fsr-3199	819	2	,	,	PUNCT
fsr-3199	819	3	th	th	X
fsr-3199	819	4	e	e	NOUN
fsr-3199	819	5	h	h	NOUN
fsr-3199	819	6	ea	ea	INTJ
fsr-3199	820	1	lth	lth	PROPN
fsr-3199	820	2	ca	can	AUX
fsr-3199	820	3	re	re	VERB
fsr-3199	820	4	se	se	PROPN
fsr-3199	820	5	ct	ct	PROPN
fsr-3199	820	6	or	or	CCONJ
fsr-3199	820	7	,	,	PUNCT
fsr-3199	820	8	an	an	DET
fsr-3199	820	9	d	d	X
fsr-3199	820	10	th	th	X
fsr-3199	820	11	e	e	X
fsr-3199	820	12	c	c	X
fsr-3199	820	13	on	on	ADP
fsr-3199	820	14	su	su	PROPN
fsr-3199	820	15	m	m	PROPN
fsr-3199	820	16	er	er	INTJ
fsr-3199	820	17	d	d	NOUN
fsr-3199	820	18	is	be	AUX
fsr-3199	820	19	cr	cr	INTJ
fsr-3199	820	20	et	et	NOUN
fsr-3199	820	21	io	io	X
fsr-3199	820	22	na	na	VERB
fsr-3199	820	23	ry	ry	PROPN
fsr-3199	820	24	se	se	PROPN
fsr-3199	820	25	ct	ct	INTJ
fsr-3199	820	26	or	or	CCONJ
fsr-3199	820	27	,	,	PUNCT
fsr-3199	821	1	r	r	NOUN
fsr-3199	821	2	es	es	X
fsr-3199	821	3	pe	pe	INTJ
fsr-3199	821	4	ct	ct	NUM
fsr-3199	821	5	iv	iv	NUM
fsr-3199	821	6	el	el	PROPN
fsr-3199	821	7	y.	y.	PROPN
fsr-3199	821	8	x	x	PROPN
fsr-3199	822	1	l	l	NOUN
fsr-3199	822	2	b	b	PROPN
fsr-3199	822	3	,	,	PUNCT
fsr-3199	822	4	x	x	X
fsr-3199	822	5	l	l	NOUN
fsr-3199	822	6	e	e	NOUN
fsr-3199	822	7	,	,	PUNCT
fsr-3199	822	8	x	x	X
fsr-3199	822	9	l	l	NOUN
fsr-3199	822	10	f	f	X
fsr-3199	822	11	,	,	PUNCT
fsr-3199	822	12	x	x	X
fsr-3199	822	13	l	l	NOUN
fsr-3199	822	14	i	i	NOUN
fsr-3199	822	15	,	,	PUNCT
fsr-3199	822	16	x	x	X
fsr-3199	822	17	l	l	NOUN
fsr-3199	822	18	k	k	X
fsr-3199	822	19	,	,	PUNCT
fsr-3199	822	20	x	x	X
fsr-3199	822	21	l	l	NOUN
fsr-3199	822	22	p	p	X
fsr-3199	822	23	,	,	PUNCT
fsr-3199	822	24	x	x	X
fsr-3199	822	25	l	l	NOUN
fsr-3199	822	26	u	u	NOUN
fsr-3199	822	27	,	,	PUNCT
fsr-3199	822	28	x	x	PROPN
fsr-3199	822	29	l	l	NOUN
fsr-3199	822	30	v	v	NOUN
fsr-3199	822	31	,	,	PUNCT
fsr-3199	822	32	a	a	DET
fsr-3199	822	33	nd	nd	NOUN
fsr-3199	822	34	x	x	SYM
fsr-3199	822	35	l	l	NOUN
fsr-3199	822	36	y	y	NOUN
fsr-3199	822	37	re	re	AUX
fsr-3199	822	38	pr	pr	VERB
fsr-3199	822	39	es	es	VERB
fsr-3199	822	40	en	en	ADP
fsr-3199	822	41	t	t	X
fsr-3199	822	42	th	th	X
fsr-3199	822	43	e	e	X
fsr-3199	822	44	se	se	X
fsr-3199	822	45	le	le	X
fsr-3199	822	46	ct	ct	PROPN
fsr-3199	822	47	se	se	PROPN
fsr-3199	822	48	ct	ct	PROPN
fsr-3199	822	49	or	or	CCONJ
fsr-3199	822	50	sp	sp	ADP
fsr-3199	822	51	d	d	NOUN
fsr-3199	822	52	r	r	NOUN
fsr-3199	822	53	e	e	NOUN
fsr-3199	822	54	t	t	X
fsr-3199	822	55	fs	fs	NOUN
fsr-3199	823	1	fo	fo	INTJ
fsr-3199	823	2	r	r	NOUN
fsr-3199	823	3	th	th	X
fsr-3199	823	4	es	es	X
fsr-3199	823	5	e	e	PROPN
fsr-3199	823	6	ni	ni	PROPN
fsr-3199	823	7	ne	ne	PROPN
fsr-3199	823	8	se	se	PROPN
fsr-3199	823	9	ct	ct	PROPN
fsr-3199	823	10	or	or	CCONJ
fsr-3199	823	11	s	s	PROPN
fsr-3199	823	12	,	,	PUNCT
fsr-3199	823	13	re	re	ADP
fsr-3199	823	14	sp	sp	ADP
fsr-3199	823	15	ec	ec	PROPN
fsr-3199	823	16	tiv	tiv	PROPN
fsr-3199	823	17	el	el	PROPN
fsr-3199	823	18	y.	y.	PROPN
fsr-3199	823	19	sp	sp	ADP
fsr-3199	823	20	y	y	PROPN
fsr-3199	823	21	re	re	X
fsr-3199	823	22	pr	pr	VERB
fsr-3199	823	23	es	es	X
fsr-3199	823	24	en	en	X
fsr-3199	823	25	ts	ts	X
fsr-3199	823	26	th	th	X
fsr-3199	823	27	e	e	X
fsr-3199	823	28	sp	sp	ADP
fsr-3199	823	29	d	d	PROPN
fsr-3199	823	30	r	r	NOUN
fsr-3199	823	31	s	s	PROPN
fsr-3199	823	32	&	&	CCONJ
fsr-3199	823	33	p	p	NOUN
fsr-3199	823	34	50	50	NUM
fsr-3199	823	35	0	0	NUM
fsr-3199	823	36	t	t	PROPN
fsr-3199	823	37	ru	ru	PROPN
fsr-3199	823	38	st	st	PROPN
fsr-3199	823	39	.	.	PUNCT
fsr-3199	824	1	*	*	PUNCT
fsr-3199	825	1	*	*	PUNCT
fsr-3199	825	2	*	*	PUNCT
fsr-3199	825	3	s	s	AUX
fsr-3199	825	4	ig	ig	PROPN
fsr-3199	825	5	ni	ni	PROPN
fsr-3199	825	6	fic	fic	PROPN
fsr-3199	825	7	an	an	PROPN
fsr-3199	825	8	t	t	NOUN
fsr-3199	825	9	at	at	ADP
fsr-3199	825	10	th	th	X
fsr-3199	825	11	e	e	ADP
fsr-3199	825	12	1	1	NUM
fsr-3199	825	13	%	%	NOUN
fsr-3199	825	14	le	le	X
fsr-3199	825	15	ve	ve	AUX
fsr-3199	825	16	l.	l.	PROPN
fsr-3199	825	17	*	*	PUNCT
fsr-3199	825	18	*	*	PUNCT
fsr-3199	825	19	si	si	PROPN
fsr-3199	825	20	gn	gn	PROPN
fsr-3199	825	21	ifi	ifi	PROPN
fsr-3199	825	22	ca	can	AUX
fsr-3199	825	23	nt	not	PART
fsr-3199	825	24	at	at	ADP
fsr-3199	825	25	th	th	X
fsr-3199	825	26	e	e	X
fsr-3199	825	27	5	5	NUM
fsr-3199	825	28	%	%	NOUN
fsr-3199	825	29	le	le	X
fsr-3199	825	30	ve	ve	AUX
fsr-3199	825	31	l.	l.	PROPN
fsr-3199	825	32	263c.y	263c.y	NUM
fsr-3199	825	33	.	.	PUNCT
fsr-3199	826	1	lin	lin	PROPN
fsr-3199	826	2	/	/	SYM
fsr-3199	826	3	financial	financial	ADJ
fsr-3199	826	4	services	service	NOUN
fsr-3199	826	5	review	review	VERB
fsr-3199	826	6	23	23	NUM
fsr-3199	826	7	(	(	PUNCT
fsr-3199	826	8	2014	2014	NUM
fsr-3199	826	9	)	)	PUNCT
fsr-3199	827	1	249–271	249–271	NUM
fsr-3199	827	2	model	model	NOUN
fsr-3199	827	3	using	use	VERB
fsr-3199	827	4	peer	peer	NOUN
fsr-3199	827	5	etf	etf	NOUN
fsr-3199	827	6	,	,	PUNCT
fsr-3199	827	7	respectively	respectively	ADV
fsr-3199	827	8	.	.	PUNCT
fsr-3199	828	1	on	on	ADP
fsr-3199	828	2	average	average	ADJ
fsr-3199	828	3	,	,	PUNCT
fsr-3199	828	4	peer	peer	NOUN
fsr-3199	828	5	etf	etf	NOUN
fsr-3199	828	6	benchmarking	benchmarking	NOUN
fsr-3199	828	7	provides	provide	VERB
fsr-3199	828	8	the	the	DET
fsr-3199	828	9	best	good	ADJ
fsr-3199	828	10	model	model	NOUN
fsr-3199	828	11	fit	fit	NOUN
fsr-3199	828	12	for	for	ADP
fsr-3199	828	13	fund	fund	NOUN
fsr-3199	828	14	returns	return	NOUN
fsr-3199	828	15	.	.	PUNCT
fsr-3199	829	1	this	this	DET
fsr-3199	829	2	result	result	NOUN
fsr-3199	829	3	is	be	AUX
fsr-3199	829	4	similar	similar	ADJ
fsr-3199	829	5	with	with	ADP
fsr-3199	829	6	dellva	dellva	NOUN
fsr-3199	829	7	,	,	PUNCT
fsr-3199	829	8	demaskey	demaskey	ADJ
fsr-3199	829	9	,	,	PUNCT
fsr-3199	829	10	and	and	CCONJ
fsr-3199	829	11	smith	smith	PROPN
fsr-3199	829	12	(	(	PUNCT
fsr-3199	829	13	2001	2001	NUM
fsr-3199	829	14	)	)	PUNCT
fsr-3199	829	15	and	and	CCONJ
fsr-3199	829	16	kaushik	kaushik	PROPN
fsr-3199	829	17	,	,	PUNCT
fsr-3199	829	18	pennathur	pennathur	ADJ
fsr-3199	829	19	,	,	PUNCT
fsr-3199	829	20	and	and	CCONJ
fsr-3199	829	21	barnhart	barnhart	PROPN
fsr-3199	829	22	(	(	PUNCT
fsr-3199	829	23	2010	2010	NUM
fsr-3199	829	24	)	)	PUNCT
fsr-3199	829	25	.	.	PUNCT
fsr-3199	830	1	table	table	NOUN
fsr-3199	830	2	8	8	NUM
fsr-3199	830	3	one	one	NUM
fsr-3199	830	4	factor	factor	NOUN
fsr-3199	830	5	model	model	NOUN
fsr-3199	830	6	results	result	NOUN
fsr-3199	830	7	using	use	VERB
fsr-3199	830	8	peer	peer	NOUN
fsr-3199	830	9	etf	etf	NOUN
fsr-3199	830	10	excess	excess	ADJ
fsr-3199	830	11	return	return	NOUN
fsr-3199	830	12	,	,	PUNCT
fsr-3199	830	13	january	january	PROPN
fsr-3199	830	14	1999	1999	NUM
fsr-3199	830	15	through	through	ADP
fsr-3199	830	16	december	december	PROPN
fsr-3199	830	17	2010	2010	NUM
fsr-3199	830	18	fund	fund	NOUN
fsr-3199	830	19	!	!	PUNCT
fsr-3199	831	1	%	%	INTJ
fsr-3199	831	2	adjusted	adjust	VERB
fsr-3199	831	3	r2	r2	PROPN
fsr-3199	831	4	estimate	estimate	NOUN
fsr-3199	831	5	se	se	PROPN
fsr-3199	831	6	t	t	PROPN
fsr-3199	831	7	-	-	PUNCT
fsr-3199	831	8	value	value	NOUN
fsr-3199	831	9	estimate	estimate	NOUN
fsr-3199	831	10	se	se	PROPN
fsr-3199	831	11	t	t	PROPN
fsr-3199	831	12	-	-	PUNCT
fsr-3199	831	13	value	value	NOUN
fsr-3199	831	14	bbb	bbb	PROPN
fsr-3199	831	15	0.506	0.506	NUM
fsr-3199	831	16	0.196	0.196	NUM
fsr-3199	831	17	2.588	2.588	NUM
fsr-3199	831	18	*	*	PUNCT
fsr-3199	831	19	*	*	PUNCT
fsr-3199	831	20	0.943	0.943	NUM
fsr-3199	831	21	0.029	0.029	NUM
fsr-3199	831	22	32.566	32.566	NUM
fsr-3199	831	23	*	*	PUNCT
fsr-3199	831	24	*	*	PUNCT
fsr-3199	831	25	*	*	PUNCT
fsr-3199	831	26	0.881	0.881	NUM
fsr-3199	831	27	eee	eee	NOUN
fsr-3199	831	28	0.167	0.167	NUM
fsr-3199	831	29	0.167	0.167	NUM
fsr-3199	831	30	0.998	0.998	NUM
fsr-3199	831	31	1.095	1.095	NUM
fsr-3199	831	32	0.026	0.026	NUM
fsr-3199	831	33	42.875	42.875	NUM
fsr-3199	831	34	*	*	PUNCT
fsr-3199	831	35	*	*	PUNCT
fsr-3199	831	36	*	*	X
fsr-3199	831	37	0.927	0.927	NUM
fsr-3199	831	38	fff	fff	PROPN
fsr-3199	831	39	0.113	0.113	NUM
fsr-3199	831	40	0.137	0.137	NUM
fsr-3199	831	41	0.820	0.820	NUM
fsr-3199	831	42	0.872	0.872	NUM
fsr-3199	831	43	0.020	0.020	NUM
fsr-3199	831	44	43.574	43.574	NUM
fsr-3199	831	45	*	*	PUNCT
fsr-3199	831	46	*	*	PUNCT
fsr-3199	831	47	*	*	NUM
fsr-3199	831	48	0.929	0.929	NUM
fsr-3199	831	49	iii	iii	NUM
fsr-3199	831	50	0.446	0.446	NUM
fsr-3199	831	51	0.158	0.158	NUM
fsr-3199	831	52	2.815	2.815	NUM
fsr-3199	831	53	*	*	PUNCT
fsr-3199	831	54	*	*	PUNCT
fsr-3199	831	55	*	*	PUNCT
fsr-3199	831	56	1.004	1.004	NUM
fsr-3199	831	57	0.027	0.027	NUM
fsr-3199	831	58	36.969	36.969	NUM
fsr-3199	831	59	*	*	PUNCT
fsr-3199	831	60	*	*	PUNCT
fsr-3199	831	61	*	*	X
fsr-3199	831	62	0.909	0.909	NUM
fsr-3199	831	63	kkk	kkk	NOUN
fsr-3199	831	64	0.689	0.689	NUM
fsr-3199	831	65	0.306	0.306	NUM
fsr-3199	831	66	2.249	2.249	NUM
fsr-3199	831	67	*	*	PUNCT
fsr-3199	831	68	*	*	PUNCT
fsr-3199	832	1	1.170	1.170	NUM
fsr-3199	832	2	0.038	0.038	NUM
fsr-3199	832	3	30.712	30.712	NUM
fsr-3199	832	4	*	*	PUNCT
fsr-3199	832	5	*	*	PUNCT
fsr-3199	832	6	*	*	X
fsr-3199	832	7	0.868	0.868	NUM
fsr-3199	832	8	ppp	ppp	NOUN
fsr-3199	832	9	0.332	0.332	NUM
fsr-3199	832	10	0.175	0.175	NUM
fsr-3199	832	11	1.895	1.895	NUM
fsr-3199	832	12	0.831	0.831	NUM
fsr-3199	832	13	0.047	0.047	NUM
fsr-3199	832	14	17.529	17.529	NUM
fsr-3199	832	15	*	*	PUNCT
fsr-3199	832	16	*	*	PUNCT
fsr-3199	832	17	*	*	X
fsr-3199	832	18	0.681	0.681	NUM
fsr-3199	832	19	uuu	uuu	NOUN
fsr-3199	832	20	"	"	PUNCT
fsr-3199	832	21	0.064	0.064	NUM
fsr-3199	832	22	0.316	0.316	NUM
fsr-3199	832	23	"	"	PUNCT
fsr-3199	832	24	0.204	0.204	NUM
fsr-3199	832	25	0.710	0.710	NUM
fsr-3199	832	26	0.068	0.068	NUM
fsr-3199	832	27	10.480	10.480	NUM
fsr-3199	832	28	*	*	PUNCT
fsr-3199	832	29	*	*	PUNCT
fsr-3199	832	30	*	*	NOUN
fsr-3199	832	31	0.432	0.432	NUM
fsr-3199	832	32	vvv	vvv	VERB
fsr-3199	832	33	0.166	0.166	NUM
fsr-3199	832	34	0.269	0.269	NUM
fsr-3199	832	35	0.618	0.618	NUM
fsr-3199	832	36	0.623	0.623	NUM
fsr-3199	832	37	0.063	0.063	NUM
fsr-3199	832	38	9.901	9.901	NUM
fsr-3199	832	39	*	*	PUNCT
fsr-3199	832	40	*	*	PUNCT
fsr-3199	832	41	*	*	X
fsr-3199	832	42	0.404	0.404	NUM
fsr-3199	832	43	yyy	yyy	NOUN
fsr-3199	832	44	"	"	PUNCT
fsr-3199	832	45	0.095	0.095	NUM
fsr-3199	832	46	0.160	0.160	NUM
fsr-3199	832	47	"	"	PUNCT
fsr-3199	832	48	0.595	0.595	NUM
fsr-3199	832	49	0.764	0.764	NUM
fsr-3199	832	50	0.027	0.027	NUM
fsr-3199	832	51	28.011	28.011	NUM
fsr-3199	832	52	*	*	PUNCT
fsr-3199	832	53	*	*	PUNCT
fsr-3199	832	54	*	*	X
fsr-3199	832	55	0.845	0.845	NUM
fsr-3199	832	56	note	note	NOUN
fsr-3199	832	57	:	:	PUNCT
fsr-3199	832	58	bbb	bbb	NOUN
fsr-3199	832	59	,	,	PUNCT
fsr-3199	832	60	eee	eee	PROPN
fsr-3199	832	61	,	,	PUNCT
fsr-3199	832	62	fff	fff	PROPN
fsr-3199	832	63	,	,	PUNCT
fsr-3199	832	64	iii	iii	PROPN
fsr-3199	832	65	,	,	PUNCT
fsr-3199	832	66	kkk	kkk	PROPN
fsr-3199	832	67	,	,	PUNCT
fsr-3199	832	68	ppp	ppp	PROPN
fsr-3199	832	69	,	,	PUNCT
fsr-3199	832	70	uuu	uuu	PROPN
fsr-3199	832	71	,	,	PUNCT
fsr-3199	832	72	vvv	vvv	PROPN
fsr-3199	832	73	,	,	PUNCT
fsr-3199	832	74	and	and	CCONJ
fsr-3199	832	75	yyy	yyy	PROPN
fsr-3199	832	76	represent	represent	VERB
fsr-3199	832	77	the	the	DET
fsr-3199	832	78	fidelity	fidelity	PROPN
fsr-3199	832	79	select	select	PROPN
fsr-3199	832	80	portfolio	portfolio	NOUN
fsr-3199	832	81	mutual	mutual	ADJ
fsr-3199	832	82	funds	fund	NOUN
fsr-3199	832	83	for	for	ADP
fsr-3199	832	84	the	the	DET
fsr-3199	832	85	materials	material	NOUN
fsr-3199	832	86	sector	sector	NOUN
fsr-3199	832	87	,	,	PUNCT
fsr-3199	832	88	the	the	DET
fsr-3199	832	89	energy	energy	NOUN
fsr-3199	832	90	sector	sector	NOUN
fsr-3199	832	91	,	,	PUNCT
fsr-3199	832	92	the	the	DET
fsr-3199	832	93	financial	financial	ADJ
fsr-3199	832	94	sector	sector	NOUN
fsr-3199	832	95	,	,	PUNCT
fsr-3199	832	96	the	the	DET
fsr-3199	832	97	industrials	industrial	NOUN
fsr-3199	832	98	sector	sector	NOUN
fsr-3199	832	99	,	,	PUNCT
fsr-3199	832	100	the	the	DET
fsr-3199	832	101	technology	technology	NOUN
fsr-3199	832	102	sector	sector	NOUN
fsr-3199	832	103	,	,	PUNCT
fsr-3199	832	104	the	the	DET
fsr-3199	832	105	consumer	consumer	NOUN
fsr-3199	832	106	staples	staple	NOUN
fsr-3199	832	107	sector	sector	NOUN
fsr-3199	832	108	,	,	PUNCT
fsr-3199	832	109	the	the	DET
fsr-3199	832	110	utilities	utility	NOUN
fsr-3199	832	111	sector	sector	NOUN
fsr-3199	832	112	,	,	PUNCT
fsr-3199	832	113	the	the	DET
fsr-3199	832	114	healthcare	healthcare	NOUN
fsr-3199	832	115	sector	sector	NOUN
fsr-3199	832	116	,	,	PUNCT
fsr-3199	832	117	and	and	CCONJ
fsr-3199	832	118	the	the	DET
fsr-3199	832	119	consumer	consumer	NOUN
fsr-3199	832	120	discretionary	discretionary	ADJ
fsr-3199	832	121	sector	sector	NOUN
fsr-3199	832	122	,	,	PUNCT
fsr-3199	832	123	respectively	respectively	ADV
fsr-3199	832	124	.	.	PUNCT
fsr-3199	833	1	*	*	PUNCT
fsr-3199	833	2	*	*	PUNCT
fsr-3199	833	3	*	*	PUNCT
fsr-3199	833	4	significant	significant	ADJ
fsr-3199	833	5	at	at	ADP
fsr-3199	833	6	the	the	DET
fsr-3199	833	7	1	1	NUM
fsr-3199	833	8	%	%	NOUN
fsr-3199	833	9	level	level	NOUN
fsr-3199	833	10	.	.	PUNCT
fsr-3199	834	1	*	*	PUNCT
fsr-3199	834	2	*	*	PUNCT
fsr-3199	834	3	significant	significant	ADJ
fsr-3199	834	4	at	at	ADP
fsr-3199	834	5	the	the	DET
fsr-3199	834	6	5	5	NUM
fsr-3199	834	7	%	%	NOUN
fsr-3199	834	8	level	level	NOUN
fsr-3199	834	9	.	.	PUNCT
fsr-3199	835	1	table	table	NOUN
fsr-3199	835	2	9	9	NUM
fsr-3199	835	3	adjusted	adjust	VERB
fsr-3199	835	4	r2	r2	PROPN
fsr-3199	835	5	comparison	comparison	NOUN
fsr-3199	835	6	for	for	ADP
fsr-3199	835	7	different	different	ADJ
fsr-3199	835	8	models	model	NOUN
fsr-3199	835	9	,	,	PUNCT
fsr-3199	835	10	january	january	PROPN
fsr-3199	835	11	1999	1999	NUM
fsr-3199	835	12	through	through	ADP
fsr-3199	835	13	december	december	PROPN
fsr-3199	835	14	2010	2010	NUM
fsr-3199	835	15	fund	fund	NOUN
fsr-3199	835	16	1	1	NUM
fsr-3199	835	17	-	-	PUNCT
fsr-3199	835	18	factor	factor	NOUN
fsr-3199	835	19	model	model	NOUN
fsr-3199	835	20	(	(	PUNCT
fsr-3199	835	21	spy	spy	NOUN
fsr-3199	835	22	)	)	PUNCT
fsr-3199	835	23	3	3	NUM
fsr-3199	835	24	-	-	PUNCT
fsr-3199	835	25	factor	factor	NOUN
fsr-3199	835	26	model	model	NOUN
fsr-3199	835	27	(	(	PUNCT
fsr-3199	835	28	spy	spy	NOUN
fsr-3199	835	29	)	)	PUNCT
fsr-3199	835	30	4	4	NUM
fsr-3199	835	31	-	-	PUNCT
fsr-3199	835	32	factor	factor	NOUN
fsr-3199	835	33	model	model	NOUN
fsr-3199	835	34	(	(	PUNCT
fsr-3199	835	35	spy	spy	NOUN
fsr-3199	835	36	)	)	PUNCT
fsr-3199	835	37	1	1	NUM
fsr-3199	835	38	-	-	PUNCT
fsr-3199	835	39	factor	factor	NOUN
fsr-3199	835	40	model	model	NOUN
fsr-3199	835	41	(	(	PUNCT
fsr-3199	835	42	peer	peer	NOUN
fsr-3199	835	43	etf	etf	NOUN
fsr-3199	835	44	)	)	PUNCT
fsr-3199	835	45	bbb	bbb	PROPN
fsr-3199	835	46	0.590	0.590	NUM
fsr-3199	835	47	0.656	0.656	NUM
fsr-3199	835	48	0.655	0.655	NUM
fsr-3199	835	49	0.881	0.881	NUM
fsr-3199	835	50	xlb	xlb	NOUN
fsr-3199	835	51	0.620	0.620	NUM
fsr-3199	835	52	0.672	0.672	NUM
fsr-3199	835	53	0.670	0.670	NUM
fsr-3199	835	54	eee	eee	NOUN
fsr-3199	835	55	0.363	0.363	NUM
fsr-3199	835	56	0.379	0.379	NUM
fsr-3199	835	57	0.389	0.389	NUM
fsr-3199	835	58	0.927	0.927	NUM
fsr-3199	835	59	xle	xle	NOUN
fsr-3199	835	60	0.352	0.352	NUM
fsr-3199	835	61	0.378	0.378	NUM
fsr-3199	835	62	0.394	0.394	NUM
fsr-3199	835	63	fff	fff	PROPN
fsr-3199	835	64	0.644	0.644	NUM
fsr-3199	835	65	0.783	0.783	NUM
fsr-3199	835	66	0.786	0.786	NUM
fsr-3199	835	67	0.929	0.929	NUM
fsr-3199	835	68	xlf	xlf	PROPN
fsr-3199	835	69	0.638	0.638	NUM
fsr-3199	835	70	0.796	0.796	NUM
fsr-3199	835	71	0.802	0.802	NUM
fsr-3199	835	72	iii	iii	NUM
fsr-3199	835	73	0.789	0.789	NUM
fsr-3199	835	74	0.856	0.856	NUM
fsr-3199	835	75	0.855	0.855	NUM
fsr-3199	835	76	0.909	0.909	NUM
fsr-3199	835	77	xli	xli	PROPN
fsr-3199	835	78	0.778	0.778	NUM
fsr-3199	835	79	0.820	0.820	NUM
fsr-3199	835	80	0.821	0.821	NUM
fsr-3199	835	81	kkk	kkk	NOUN
fsr-3199	835	82	0.617	0.617	NUM
fsr-3199	835	83	0.901	0.901	NUM
fsr-3199	835	84	0.900	0.900	NUM
fsr-3199	835	85	0.868	0.868	NUM
fsr-3199	835	86	xlk	xlk	NOUN
fsr-3199	835	87	0.715	0.715	NUM
fsr-3199	835	88	0.894	0.894	NUM
fsr-3199	835	89	0.899	0.899	NUM
fsr-3199	835	90	ppp	ppp	NOUN
fsr-3199	835	91	0.363	0.363	NUM
fsr-3199	835	92	0.544	0.544	NUM
fsr-3199	835	93	0.548	0.548	NUM
fsr-3199	835	94	0.681	0.681	NUM
fsr-3199	835	95	xlp	xlp	NOUN
fsr-3199	835	96	0.315	0.315	NUM
fsr-3199	835	97	0.467	0.467	NUM
fsr-3199	835	98	0.469	0.469	NUM
fsr-3199	835	99	uuu	uuu	NOUN
fsr-3199	835	100	0.557	0.557	NUM
fsr-3199	835	101	0.577	0.577	NUM
fsr-3199	835	102	0.578	0.578	NUM
fsr-3199	835	103	0.432	0.432	NUM
fsr-3199	835	104	xlu	xlu	VERB
fsr-3199	835	105	0.240	0.240	NUM
fsr-3199	835	106	0.381	0.381	NUM
fsr-3199	835	107	0.387	0.387	NUM
fsr-3199	835	108	vvv	vvv	NOUN
fsr-3199	835	109	0.406	0.406	NUM
fsr-3199	835	110	0.402	0.402	NUM
fsr-3199	835	111	0.415	0.415	NUM
fsr-3199	835	112	0.404	0.404	NUM
fsr-3199	835	113	xlv	xlv	PROPN
fsr-3199	835	114	0.609	0.609	NUM
fsr-3199	835	115	0.614	0.614	NUM
fsr-3199	835	116	0.612	0.612	NUM
fsr-3199	835	117	yyy	yyy	NOUN
fsr-3199	835	118	0.737	0.737	NUM
fsr-3199	835	119	0.800	0.800	NUM
fsr-3199	835	120	0.799	0.799	NUM
fsr-3199	835	121	0.845	0.845	NUM
fsr-3199	835	122	xly	xly	PROPN
fsr-3199	835	123	0.728	0.728	NUM
fsr-3199	835	124	0.760	0.760	NUM
fsr-3199	835	125	0.769	0.769	NUM
fsr-3199	835	126	note	note	NOUN
fsr-3199	835	127	:	:	PUNCT
fsr-3199	835	128	bbb	bbb	NUM
fsr-3199	835	129	,	,	PUNCT
fsr-3199	835	130	eee	eee	PROPN
fsr-3199	835	131	,	,	PUNCT
fsr-3199	835	132	fff	fff	PROPN
fsr-3199	835	133	,	,	PUNCT
fsr-3199	835	134	iii	iii	PROPN
fsr-3199	835	135	,	,	PUNCT
fsr-3199	835	136	kkk	kkk	PROPN
fsr-3199	835	137	,	,	PUNCT
fsr-3199	835	138	ppp	ppp	PROPN
fsr-3199	835	139	,	,	PUNCT
fsr-3199	835	140	uuu	uuu	PROPN
fsr-3199	835	141	,	,	PUNCT
fsr-3199	835	142	vvv	vvv	PROPN
fsr-3199	835	143	,	,	PUNCT
fsr-3199	835	144	and	and	CCONJ
fsr-3199	835	145	yyy	yyy	PROPN
fsr-3199	835	146	represent	represent	VERB
fsr-3199	835	147	the	the	DET
fsr-3199	835	148	fidelity	fidelity	PROPN
fsr-3199	835	149	select	select	PROPN
fsr-3199	835	150	portfolio	portfolio	NOUN
fsr-3199	835	151	mutual	mutual	ADJ
fsr-3199	835	152	funds	fund	NOUN
fsr-3199	835	153	for	for	ADP
fsr-3199	835	154	the	the	DET
fsr-3199	835	155	materials	material	NOUN
fsr-3199	835	156	sector	sector	NOUN
fsr-3199	835	157	,	,	PUNCT
fsr-3199	835	158	the	the	DET
fsr-3199	835	159	energy	energy	NOUN
fsr-3199	835	160	sector	sector	NOUN
fsr-3199	835	161	,	,	PUNCT
fsr-3199	835	162	the	the	DET
fsr-3199	835	163	financial	financial	ADJ
fsr-3199	835	164	sector	sector	NOUN
fsr-3199	835	165	,	,	PUNCT
fsr-3199	835	166	the	the	DET
fsr-3199	835	167	industrials	industrial	NOUN
fsr-3199	835	168	sector	sector	NOUN
fsr-3199	835	169	,	,	PUNCT
fsr-3199	835	170	the	the	DET
fsr-3199	835	171	technology	technology	NOUN
fsr-3199	835	172	sector	sector	NOUN
fsr-3199	835	173	,	,	PUNCT
fsr-3199	835	174	the	the	DET
fsr-3199	835	175	consumer	consumer	NOUN
fsr-3199	835	176	staples	staple	NOUN
fsr-3199	835	177	sector	sector	NOUN
fsr-3199	835	178	,	,	PUNCT
fsr-3199	835	179	the	the	DET
fsr-3199	835	180	utilities	utility	NOUN
fsr-3199	835	181	sector	sector	NOUN
fsr-3199	835	182	,	,	PUNCT
fsr-3199	835	183	the	the	DET
fsr-3199	835	184	healthcare	healthcare	NOUN
fsr-3199	835	185	sector	sector	NOUN
fsr-3199	835	186	,	,	PUNCT
fsr-3199	835	187	and	and	CCONJ
fsr-3199	835	188	the	the	DET
fsr-3199	835	189	consumer	consumer	NOUN
fsr-3199	835	190	discretionary	discretionary	ADJ
fsr-3199	835	191	sector	sector	NOUN
fsr-3199	835	192	,	,	PUNCT
fsr-3199	835	193	respectively	respectively	ADV
fsr-3199	835	194	.	.	PUNCT
fsr-3199	836	1	xlb	xlb	PROPN
fsr-3199	836	2	,	,	PUNCT
fsr-3199	836	3	xle	xle	PROPN
fsr-3199	836	4	,	,	PUNCT
fsr-3199	836	5	xlf	xlf	PROPN
fsr-3199	836	6	,	,	PUNCT
fsr-3199	836	7	xli	xli	PROPN
fsr-3199	836	8	,	,	PUNCT
fsr-3199	836	9	xlk	xlk	PROPN
fsr-3199	836	10	,	,	PUNCT
fsr-3199	836	11	xlp	xlp	PROPN
fsr-3199	836	12	,	,	PUNCT
fsr-3199	836	13	xlu	xlu	ADJ
fsr-3199	836	14	,	,	PUNCT
fsr-3199	836	15	xlv	xlv	PROPN
fsr-3199	836	16	,	,	PUNCT
fsr-3199	836	17	and	and	CCONJ
fsr-3199	836	18	xly	xly	PROPN
fsr-3199	836	19	represent	represent	VERB
fsr-3199	836	20	the	the	DET
fsr-3199	836	21	select	select	ADJ
fsr-3199	836	22	sector	sector	NOUN
fsr-3199	836	23	spdr	spdr	PROPN
fsr-3199	836	24	etfs	etfs	PROPN
fsr-3199	836	25	for	for	ADP
fsr-3199	836	26	these	these	DET
fsr-3199	836	27	nine	nine	NUM
fsr-3199	836	28	sectors	sector	NOUN
fsr-3199	836	29	,	,	PUNCT
fsr-3199	836	30	respectively	respectively	ADV
fsr-3199	836	31	.	.	PUNCT
fsr-3199	837	1	spy	spy	NOUN
fsr-3199	837	2	represents	represent	VERB
fsr-3199	837	3	the	the	DET
fsr-3199	837	4	spdr	spdr	NOUN
fsr-3199	837	5	s&p	s&p	PROPN
fsr-3199	837	6	500	500	NUM
fsr-3199	837	7	trust	trust	NOUN
fsr-3199	837	8	.	.	PUNCT
fsr-3199	838	1	264	264	NUM
fsr-3199	838	2	c.y	c.y	PROPN
fsr-3199	838	3	.	.	PROPN
fsr-3199	838	4	lin	lin	PROPN
fsr-3199	838	5	/	/	SYM
fsr-3199	838	6	financial	financial	ADJ
fsr-3199	838	7	services	service	NOUN
fsr-3199	838	8	review	review	VERB
fsr-3199	838	9	23	23	NUM
fsr-3199	838	10	(	(	PUNCT
fsr-3199	838	11	2014	2014	NUM
fsr-3199	838	12	)	)	PUNCT
fsr-3199	839	1	249–271	249–271	NUM
fsr-3199	839	2	comparing	compare	VERB
fsr-3199	839	3	the	the	DET
fsr-3199	839	4	adjusted	adjusted	ADJ
fsr-3199	839	5	r2	r2	NOUN
fsr-3199	839	6	of	of	ADP
fsr-3199	839	7	one	one	NUM
fsr-3199	839	8	-	-	PUNCT
fsr-3199	839	9	factor	factor	NOUN
fsr-3199	839	10	model	model	NOUN
fsr-3199	839	11	with	with	ADP
fsr-3199	839	12	peer	peer	NOUN
fsr-3199	839	13	etf	etf	NOUN
fsr-3199	839	14	to	to	ADP
fsr-3199	839	15	that	that	PRON
fsr-3199	839	16	of	of	ADP
fsr-3199	839	17	one	one	NUM
fsr-3199	839	18	-	-	PUNCT
fsr-3199	839	19	factor	factor	NOUN
fsr-3199	839	20	model	model	NOUN
fsr-3199	839	21	with	with	ADP
fsr-3199	839	22	spy	spy	NOUN
fsr-3199	839	23	,	,	PUNCT
fsr-3199	839	24	i	i	PRON
fsr-3199	839	25	find	find	VERB
fsr-3199	839	26	that	that	SCONJ
fsr-3199	839	27	seven	seven	NUM
fsr-3199	839	28	out	out	ADP
fsr-3199	839	29	of	of	ADP
fsr-3199	839	30	nine	nine	NUM
fsr-3199	839	31	mf	mf	NOUN
fsr-3199	839	32	regressions	regression	NOUN
fsr-3199	839	33	using	use	VERB
fsr-3199	839	34	peer	peer	NOUN
fsr-3199	839	35	etf	etf	NOUN
fsr-3199	839	36	have	have	VERB
fsr-3199	839	37	a	a	DET
fsr-3199	839	38	higher	high	ADJ
fsr-3199	839	39	explanation	explanation	NOUN
fsr-3199	839	40	power	power	NOUN
fsr-3199	839	41	for	for	ADP
fsr-3199	839	42	the	the	DET
fsr-3199	839	43	full	full	ADJ
fsr-3199	839	44	and	and	CCONJ
fsr-3199	839	45	first	first	ADJ
fsr-3199	839	46	half	half	NOUN
fsr-3199	839	47	sample	sample	NOUN
fsr-3199	839	48	periods	period	NOUN
fsr-3199	839	49	with	with	ADP
fsr-3199	839	50	the	the	DET
fsr-3199	839	51	exceptions	exception	NOUN
fsr-3199	839	52	of	of	ADP
fsr-3199	839	53	the	the	DET
fsr-3199	839	54	utilities	utility	NOUN
fsr-3199	839	55	sector	sector	NOUN
fsr-3199	839	56	and	and	CCONJ
fsr-3199	839	57	the	the	DET
fsr-3199	839	58	healthcare	healthcare	NOUN
fsr-3199	839	59	sector	sector	NOUN
fsr-3199	839	60	.	.	PUNCT
fsr-3199	840	1	all	all	DET
fsr-3199	840	2	nine	nine	NUM
fsr-3199	840	3	mf	mf	NOUN
fsr-3199	840	4	regressions	regression	NOUN
fsr-3199	840	5	improve	improve	VERB
fsr-3199	840	6	their	their	PRON
fsr-3199	840	7	adjusted	adjust	VERB
fsr-3199	840	8	r2	r2	NOUN
fsr-3199	840	9	for	for	ADP
fsr-3199	840	10	the	the	DET
fsr-3199	840	11	second	second	ADJ
fsr-3199	840	12	half	half	NOUN
fsr-3199	840	13	sample	sample	NOUN
fsr-3199	840	14	period	period	NOUN
fsr-3199	840	15	using	use	VERB
fsr-3199	840	16	peer	peer	NOUN
fsr-3199	840	17	etf	etf	NOUN
fsr-3199	840	18	benchmark	benchmark	NOUN
fsr-3199	840	19	.	.	PUNCT
fsr-3199	841	1	unlike	unlike	ADP
fsr-3199	841	2	previous	previous	ADJ
fsr-3199	841	3	research	research	NOUN
fsr-3199	841	4	on	on	ADP
fsr-3199	841	5	sector	sector	NOUN
fsr-3199	841	6	mutual	mutual	ADJ
fsr-3199	841	7	fund	fund	NOUN
fsr-3199	841	8	performance	performance	NOUN
fsr-3199	841	9	,	,	PUNCT
fsr-3199	841	10	this	this	DET
fsr-3199	841	11	article	article	NOUN
fsr-3199	841	12	is	be	AUX
fsr-3199	841	13	one	one	NUM
fsr-3199	841	14	of	of	ADP
fsr-3199	841	15	the	the	DET
fsr-3199	841	16	first	first	ADJ
fsr-3199	841	17	that	that	PRON
fsr-3199	841	18	provides	provide	VERB
fsr-3199	841	19	detailed	detailed	ADJ
fsr-3199	841	20	analysis	analysis	NOUN
fsr-3199	841	21	on	on	ADP
fsr-3199	841	22	individual	individual	ADJ
fsr-3199	841	23	sector	sector	NOUN
fsr-3199	841	24	funds	fund	NOUN
fsr-3199	841	25	.	.	PUNCT
fsr-3199	842	1	zheng	zheng	PROPN
fsr-3199	842	2	and	and	CCONJ
fsr-3199	842	3	tower	tower	PROPN
fsr-3199	842	4	(	(	PUNCT
fsr-3199	842	5	2005	2005	NUM
fsr-3199	842	6	)	)	PUNCT
fsr-3199	842	7	,	,	PUNCT
fsr-3199	842	8	for	for	ADP
fsr-3199	842	9	example	example	NOUN
fsr-3199	842	10	,	,	PUNCT
fsr-3199	842	11	examine	examine	VERB
fsr-3199	842	12	performance	performance	NOUN
fsr-3199	842	13	of	of	ADP
fsr-3199	842	14	asset	asset	NOUN
fsr-3199	842	15	-	-	PUNCT
fsr-3199	842	16	weighted	weight	VERB
fsr-3199	842	17	and	and	CCONJ
fsr-3199	842	18	equal	equal	ADV
fsr-3199	842	19	-	-	PUNCT
fsr-3199	842	20	weighted	weight	VERB
fsr-3199	842	21	fidelity	fidelity	NOUN
fsr-3199	842	22	sector	sector	NOUN
fsr-3199	842	23	fund	fund	NOUN
fsr-3199	842	24	portfolios	portfolio	NOUN
fsr-3199	842	25	and	and	CCONJ
fsr-3199	842	26	find	find	VERB
fsr-3199	842	27	that	that	SCONJ
fsr-3199	842	28	they	they	PRON
fsr-3199	842	29	performed	perform	VERB
fsr-3199	842	30	less	less	ADV
fsr-3199	842	31	well	well	ADV
fsr-3199	842	32	than	than	ADP
fsr-3199	842	33	corresponding	correspond	VERB
fsr-3199	842	34	indexes	index	NOUN
fsr-3199	842	35	.	.	PUNCT
fsr-3199	843	1	dellva	dellva	PROPN
fsr-3199	843	2	,	,	PUNCT
fsr-3199	843	3	demaskey	demaskey	ADJ
fsr-3199	843	4	,	,	PUNCT
fsr-3199	843	5	and	and	CCONJ
fsr-3199	843	6	smith	smith	PROPN
fsr-3199	843	7	(	(	PUNCT
fsr-3199	843	8	2001	2001	NUM
fsr-3199	843	9	)	)	PUNCT
fsr-3199	843	10	only	only	ADV
fsr-3199	843	11	list	list	VERB
fsr-3199	843	12	number	number	NOUN
fsr-3199	843	13	of	of	ADP
fsr-3199	843	14	sector	sector	NOUN
fsr-3199	843	15	funds	fund	NOUN
fsr-3199	843	16	in	in	ADP
fsr-3199	843	17	their	their	PRON
fsr-3199	843	18	analysis	analysis	NOUN
fsr-3199	843	19	.	.	PUNCT
fsr-3199	844	1	kaushik	kaushik	PROPN
fsr-3199	844	2	,	,	PUNCT
fsr-3199	844	3	pennathur	pennathur	ADJ
fsr-3199	844	4	,	,	PUNCT
fsr-3199	844	5	and	and	CCONJ
fsr-3199	844	6	barnhart	barnhart	PROPN
fsr-3199	844	7	(	(	PUNCT
fsr-3199	844	8	2010	2010	NUM
fsr-3199	844	9	)	)	PUNCT
fsr-3199	844	10	report	report	NOUN
fsr-3199	844	11	sector	sector	NOUN
fsr-3199	844	12	aggregate	aggregate	NOUN
fsr-3199	844	13	performance	performance	NOUN
fsr-3199	844	14	results	result	NOUN
fsr-3199	844	15	.	.	PUNCT
fsr-3199	845	1	for	for	ADP
fsr-3199	845	2	individual	individual	ADJ
fsr-3199	845	3	investors	investor	NOUN
fsr-3199	845	4	and/or	and/or	CCONJ
fsr-3199	845	5	their	their	PRON
fsr-3199	845	6	financial	financial	ADJ
fsr-3199	845	7	planners	planner	NOUN
fsr-3199	845	8	,	,	PUNCT
fsr-3199	845	9	however	however	ADV
fsr-3199	845	10	,	,	PUNCT
fsr-3199	845	11	it	it	PRON
fsr-3199	845	12	is	be	AUX
fsr-3199	845	13	important	important	ADJ
fsr-3199	845	14	to	to	PART
fsr-3199	845	15	examine	examine	VERB
fsr-3199	845	16	individual	individual	ADJ
fsr-3199	845	17	sector	sector	NOUN
fsr-3199	845	18	fund	fund	NOUN
fsr-3199	845	19	performance	performance	NOUN
fsr-3199	845	20	and	and	CCONJ
fsr-3199	845	21	allocate	allocate	VERB
fsr-3199	845	22	their	their	PRON
fsr-3199	845	23	assets	asset	NOUN
fsr-3199	845	24	accordingly	accordingly	ADV
fsr-3199	845	25	.	.	PUNCT
fsr-3199	846	1	4.4	4.4	NUM
fsr-3199	846	2	.	.	PUNCT
fsr-3199	847	1	changing	change	VERB
fsr-3199	847	2	dynamic	dynamic	ADJ
fsr-3199	847	3	do	do	AUX
fsr-3199	847	4	mf	mf	NOUN
fsr-3199	847	5	and	and	CCONJ
fsr-3199	847	6	etf	etf	NOUN
fsr-3199	847	7	in	in	ADP
fsr-3199	847	8	the	the	DET
fsr-3199	847	9	same	same	ADJ
fsr-3199	847	10	sector	sector	NOUN
fsr-3199	847	11	move	move	VERB
fsr-3199	847	12	together	together	ADV
fsr-3199	847	13	?	?	PUNCT
fsr-3199	848	1	are	be	AUX
fsr-3199	848	2	they	they	PRON
fsr-3199	848	3	highly	highly	ADV
fsr-3199	848	4	correlated	correlate	VERB
fsr-3199	848	5	with	with	ADP
fsr-3199	848	6	the	the	DET
fsr-3199	848	7	general	general	ADJ
fsr-3199	848	8	market	market	NOUN
fsr-3199	848	9	index	index	NOUN
fsr-3199	848	10	?	?	PUNCT
fsr-3199	849	1	pairwise	pairwise	NOUN
fsr-3199	849	2	correlation	correlation	NOUN
fsr-3199	849	3	is	be	AUX
fsr-3199	849	4	charted	chart	VERB
fsr-3199	849	5	in	in	ADP
fsr-3199	849	6	fig	fig	NOUN
fsr-3199	849	7	.	.	PUNCT
fsr-3199	850	1	3	3	X
fsr-3199	850	2	.	.	X
fsr-3199	850	3	in	in	ADP
fsr-3199	850	4	all	all	DET
fsr-3199	850	5	but	but	CCONJ
fsr-3199	850	6	two	two	NUM
fsr-3199	850	7	cases	case	NOUN
fsr-3199	850	8	(	(	PUNCT
fsr-3199	850	9	utilities	utility	NOUN
fsr-3199	850	10	and	and	CCONJ
fsr-3199	850	11	healthcare	healthcare	PROPN
fsr-3199	850	12	)	)	PUNCT
fsr-3199	850	13	the	the	DET
fsr-3199	850	14	correlation	correlation	NOUN
fsr-3199	850	15	between	between	ADP
fsr-3199	850	16	mf	mf	NOUN
fsr-3199	850	17	and	and	CCONJ
fsr-3199	850	18	etf	etf	NOUN
fsr-3199	850	19	in	in	ADP
fsr-3199	850	20	the	the	DET
fsr-3199	850	21	same	same	ADJ
fsr-3199	850	22	sector	sector	NOUN
fsr-3199	850	23	,	,	PUNCT
fsr-3199	850	24	the	the	DET
fsr-3199	850	25	black	black	ADJ
fsr-3199	850	26	bar	bar	NOUN
fsr-3199	850	27	,	,	PUNCT
fsr-3199	850	28	is	be	AUX
fsr-3199	850	29	the	the	DET
fsr-3199	850	30	highest	high	ADJ
fsr-3199	850	31	compared	compare	VERB
fsr-3199	850	32	with	with	ADP
fsr-3199	850	33	the	the	DET
fsr-3199	850	34	correlation	correlation	NOUN
fsr-3199	850	35	between	between	ADP
fsr-3199	850	36	mf	mf	NOUN
fsr-3199	850	37	/	/	SYM
fsr-3199	850	38	etf	etf	NOUN
fsr-3199	850	39	and	and	CCONJ
fsr-3199	850	40	spy	spy	NOUN
fsr-3199	850	41	.	.	PUNCT
fsr-3199	851	1	six	six	NUM
fsr-3199	851	2	sectors	sector	NOUN
fsr-3199	851	3	have	have	VERB
fsr-3199	851	4	a	a	DET
fsr-3199	851	5	correlation	correlation	NOUN
fsr-3199	851	6	between	between	ADP
fsr-3199	851	7	mf	mf	NOUN
fsr-3199	851	8	and	and	CCONJ
fsr-3199	851	9	etf	etf	NOUN
fsr-3199	851	10	higher	high	ADJ
fsr-3199	851	11	than	than	ADP
fsr-3199	851	12	0.9	0.9	NUM
fsr-3199	851	13	(	(	PUNCT
fsr-3199	851	14	materials	material	NOUN
fsr-3199	851	15	,	,	PUNCT
fsr-3199	851	16	energy	energy	NOUN
fsr-3199	851	17	,	,	PUNCT
fsr-3199	851	18	financial	financial	ADJ
fsr-3199	851	19	,	,	PUNCT
fsr-3199	851	20	industrials	industrial	NOUN
fsr-3199	851	21	,	,	PUNCT
fsr-3199	851	22	technology	technology	NOUN
fsr-3199	851	23	,	,	PUNCT
fsr-3199	851	24	and	and	CCONJ
fsr-3199	851	25	consumer	consumer	NOUN
fsr-3199	851	26	discretionary	discretionary	NOUN
fsr-3199	851	27	)	)	PUNCT
fsr-3199	851	28	,	,	PUNCT
fsr-3199	851	29	whereas	whereas	SCONJ
fsr-3199	851	30	the	the	DET
fsr-3199	851	31	other	other	ADJ
fsr-3199	851	32	three	three	NUM
fsr-3199	851	33	sectors	sector	NOUN
fsr-3199	851	34	have	have	VERB
fsr-3199	851	35	a	a	DET
fsr-3199	851	36	correlation	correlation	NOUN
fsr-3199	851	37	of	of	ADP
fsr-3199	851	38	0.827	0.827	NUM
fsr-3199	851	39	(	(	PUNCT
fsr-3199	851	40	consumer	consumer	NOUN
fsr-3199	851	41	staples	staple	NOUN
fsr-3199	851	42	)	)	PUNCT
fsr-3199	851	43	,	,	PUNCT
fsr-3199	851	44	0.661	0.661	NUM
fsr-3199	851	45	(	(	PUNCT
fsr-3199	851	46	utilities	utility	NOUN
fsr-3199	851	47	)	)	PUNCT
fsr-3199	851	48	,	,	PUNCT
fsr-3199	851	49	and	and	CCONJ
fsr-3199	851	50	0.638	0.638	NUM
fsr-3199	851	51	(	(	PUNCT
fsr-3199	851	52	healthcare	healthcare	PROPN
fsr-3199	851	53	)	)	PUNCT
fsr-3199	851	54	.	.	PUNCT
fsr-3199	852	1	an	an	DET
fsr-3199	852	2	interesting	interesting	ADJ
fsr-3199	852	3	find	find	NOUN
fsr-3199	852	4	was	be	AUX
fsr-3199	852	5	that	that	SCONJ
fsr-3199	852	6	these	these	DET
fsr-3199	852	7	three	three	NUM
fsr-3199	852	8	sectors	sector	NOUN
fsr-3199	852	9	are	be	AUX
fsr-3199	852	10	often	often	ADV
fsr-3199	852	11	considered	consider	VERB
fsr-3199	852	12	defensive	defensive	ADJ
fsr-3199	852	13	sectors	sector	NOUN
fsr-3199	852	14	.	.	PUNCT
fsr-3199	853	1	common	common	ADJ
fsr-3199	853	2	factors	factor	NOUN
fsr-3199	853	3	in	in	ADP
fsr-3199	853	4	one	one	NUM
fsr-3199	853	5	sector	sector	NOUN
fsr-3199	853	6	appear	appear	VERB
fsr-3199	853	7	to	to	PART
fsr-3199	853	8	affect	affect	VERB
fsr-3199	853	9	the	the	DET
fsr-3199	853	10	returns	return	NOUN
fsr-3199	853	11	of	of	ADP
fsr-3199	853	12	the	the	DET
fsr-3199	853	13	mf	mf	NOUN
fsr-3199	853	14	and	and	CCONJ
fsr-3199	853	15	etf	etf	NOUN
fsr-3199	853	16	in	in	ADP
fsr-3199	853	17	this	this	DET
fsr-3199	853	18	sector	sector	NOUN
fsr-3199	853	19	more	more	ADJ
fsr-3199	853	20	than	than	ADP
fsr-3199	853	21	that	that	PRON
fsr-3199	853	22	of	of	ADP
fsr-3199	853	23	general	general	ADJ
fsr-3199	853	24	factors	factor	NOUN
fsr-3199	853	25	affecting	affect	VERB
fsr-3199	853	26	the	the	DET
fsr-3199	853	27	overall	overall	ADJ
fsr-3199	853	28	equity	equity	NOUN
fsr-3199	853	29	market	market	NOUN
fsr-3199	853	30	.	.	PUNCT
fsr-3199	854	1	the	the	DET
fsr-3199	854	2	returns	return	NOUN
fsr-3199	854	3	of	of	ADP
fsr-3199	854	4	mfs	mfs	NOUN
fsr-3199	854	5	and	and	CCONJ
fsr-3199	854	6	etfs	etfs	NOUN
fsr-3199	854	7	in	in	ADP
fsr-3199	854	8	the	the	DET
fsr-3199	854	9	same	same	ADJ
fsr-3199	854	10	sector	sector	NOUN
fsr-3199	854	11	tend	tend	VERB
fsr-3199	854	12	to	to	PART
fsr-3199	854	13	go	go	VERB
fsr-3199	854	14	hand	hand	NOUN
fsr-3199	854	15	-	-	PUNCT
fsr-3199	854	16	in	in	ADP
fsr-3199	854	17	-	-	PUNCT
fsr-3199	854	18	hand	hand	NOUN
fsr-3199	854	19	.	.	PUNCT
fsr-3199	855	1	the	the	DET
fsr-3199	855	2	regression	regression	NOUN
fsr-3199	855	3	results	result	NOUN
fsr-3199	855	4	during	during	ADP
fsr-3199	855	5	different	different	ADJ
fsr-3199	855	6	sample	sample	NOUN
fsr-3199	855	7	periods	period	NOUN
fsr-3199	855	8	discussed	discuss	VERB
fsr-3199	855	9	earlier	early	ADV
fsr-3199	855	10	,	,	PUNCT
fsr-3199	855	11	however	however	ADV
fsr-3199	855	12	,	,	PUNCT
fsr-3199	855	13	hint	hint	VERB
fsr-3199	855	14	that	that	SCONJ
fsr-3199	855	15	0.00	0.00	NUM
fsr-3199	855	16	0.10	0.10	NUM
fsr-3199	855	17	0.20	0.20	NUM
fsr-3199	855	18	0.30	0.30	NUM
fsr-3199	855	19	0.40	0.40	NUM
fsr-3199	855	20	0.50	0.50	NUM
fsr-3199	855	21	0.60	0.60	NUM
fsr-3199	855	22	0.70	0.70	NUM
fsr-3199	855	23	0.80	0.80	NUM
fsr-3199	855	24	0.90	0.90	NUM
fsr-3199	855	25	1.00	1.00	NUM
fsr-3199	855	26	b	b	NOUN
fsr-3199	855	27	e	e	X
fsr-3199	855	28	f	f	NOUN
fsr-3199	856	1	i	i	PRON
fsr-3199	856	2	k	k	PROPN
fsr-3199	857	1	p	p	X
fsr-3199	857	2	u	u	X
fsr-3199	857	3	v	v	ADP
fsr-3199	857	4	y	y	PROPN
fsr-3199	857	5	mf	mf	X
fsr-3199	857	6	vs.	vs.	ADP
fsr-3199	857	7	etf	etf	NOUN
fsr-3199	857	8	mf	mf	X
fsr-3199	857	9	vs.	vs.	X
fsr-3199	857	10	spy	spy	NOUN
fsr-3199	857	11	etf	etf	NOUN
fsr-3199	857	12	vs.	vs.	ADP
fsr-3199	857	13	spy	spy	NOUN
fsr-3199	857	14	fig	fig	NOUN
fsr-3199	857	15	.	.	PUNCT
fsr-3199	858	1	3	3	X
fsr-3199	858	2	.	.	X
fsr-3199	858	3	monthly	monthly	ADJ
fsr-3199	858	4	return	return	NOUN
fsr-3199	858	5	correlation	correlation	NOUN
fsr-3199	858	6	between	between	ADP
fsr-3199	858	7	funds	fund	NOUN
fsr-3199	858	8	,	,	PUNCT
fsr-3199	858	9	1999–2010	1999–2010	NUM
fsr-3199	858	10	.	.	PUNCT
fsr-3199	859	1	b	b	PROPN
fsr-3199	859	2	represents	represent	VERB
fsr-3199	859	3	the	the	DET
fsr-3199	859	4	materials	material	NOUN
fsr-3199	859	5	sector	sector	NOUN
fsr-3199	859	6	;	;	PUNCT
fsr-3199	859	7	e	e	PRON
fsr-3199	859	8	represents	represent	VERB
fsr-3199	859	9	the	the	DET
fsr-3199	859	10	energy	energy	NOUN
fsr-3199	859	11	sector	sector	NOUN
fsr-3199	859	12	;	;	PUNCT
fsr-3199	859	13	f	f	PROPN
fsr-3199	859	14	represents	represent	VERB
fsr-3199	859	15	the	the	DET
fsr-3199	859	16	financial	financial	ADJ
fsr-3199	859	17	sector	sector	NOUN
fsr-3199	859	18	;	;	PUNCT
fsr-3199	859	19	i	i	PRON
fsr-3199	859	20	represents	represent	VERB
fsr-3199	859	21	the	the	DET
fsr-3199	859	22	industrials	industrial	NOUN
fsr-3199	859	23	sector	sector	NOUN
fsr-3199	859	24	;	;	PUNCT
fsr-3199	859	25	k	k	X
fsr-3199	859	26	represents	represent	VERB
fsr-3199	859	27	the	the	DET
fsr-3199	859	28	technology	technology	NOUN
fsr-3199	859	29	sector	sector	NOUN
fsr-3199	859	30	;	;	PUNCT
fsr-3199	859	31	p	p	NOUN
fsr-3199	859	32	represents	represent	VERB
fsr-3199	859	33	the	the	DET
fsr-3199	859	34	consumer	consumer	NOUN
fsr-3199	859	35	staples	staple	NOUN
fsr-3199	859	36	sector	sector	NOUN
fsr-3199	859	37	;	;	PUNCT
fsr-3199	859	38	u	u	PRON
fsr-3199	859	39	represents	represent	VERB
fsr-3199	859	40	the	the	DET
fsr-3199	859	41	utilities	utility	NOUN
fsr-3199	859	42	sector	sector	NOUN
fsr-3199	859	43	;	;	PUNCT
fsr-3199	859	44	v	v	X
fsr-3199	859	45	represents	represent	VERB
fsr-3199	859	46	the	the	DET
fsr-3199	859	47	healthcare	healthcare	NOUN
fsr-3199	859	48	sector	sector	NOUN
fsr-3199	859	49	;	;	PUNCT
fsr-3199	859	50	y	y	PRON
fsr-3199	859	51	represents	represent	VERB
fsr-3199	859	52	the	the	DET
fsr-3199	859	53	consumer	consumer	NOUN
fsr-3199	859	54	discretionary	discretionary	ADJ
fsr-3199	859	55	sector	sector	NOUN
fsr-3199	859	56	;	;	PUNCT
fsr-3199	859	57	and	and	CCONJ
fsr-3199	859	58	spy	spy	NOUN
fsr-3199	859	59	represents	represent	VERB
fsr-3199	859	60	the	the	DET
fsr-3199	859	61	spdr	spdr	NOUN
fsr-3199	859	62	s&p	s&p	PROPN
fsr-3199	859	63	500	500	NUM
fsr-3199	859	64	trust	trust	NOUN
fsr-3199	859	65	.	.	PUNCT
fsr-3199	860	1	265c.y	265c.y	X
fsr-3199	860	2	.	.	PUNCT
fsr-3199	861	1	lin	lin	PROPN
fsr-3199	861	2	/	/	SYM
fsr-3199	861	3	financial	financial	ADJ
fsr-3199	861	4	services	service	NOUN
fsr-3199	861	5	review	review	VERB
fsr-3199	861	6	23	23	NUM
fsr-3199	861	7	(	(	PUNCT
fsr-3199	861	8	2014	2014	NUM
fsr-3199	861	9	)	)	PUNCT
fsr-3199	862	1	249–271	249–271	NUM
fsr-3199	862	2	the	the	DET
fsr-3199	862	3	correlation	correlation	NOUN
fsr-3199	862	4	might	might	AUX
fsr-3199	862	5	not	not	PART
fsr-3199	862	6	be	be	AUX
fsr-3199	862	7	stable	stable	ADJ
fsr-3199	862	8	throughout	throughout	ADP
fsr-3199	862	9	the	the	DET
fsr-3199	862	10	whole	whole	ADJ
fsr-3199	862	11	sample	sample	NOUN
fsr-3199	862	12	period	period	NOUN
fsr-3199	862	13	.	.	PUNCT
fsr-3199	863	1	fig	fig	NOUN
fsr-3199	863	2	.	.	PUNCT
fsr-3199	864	1	4	4	NUM
fsr-3199	864	2	plots	plot	NOUN
fsr-3199	864	3	36	36	NUM
fsr-3199	864	4	-	-	PUNCT
fsr-3199	864	5	month	month	NOUN
fsr-3199	864	6	rolling	rolling	NOUN
fsr-3199	864	7	correlation	correlation	NOUN
fsr-3199	864	8	for	for	ADP
fsr-3199	864	9	the	the	DET
fsr-3199	864	10	nine	nine	NUM
fsr-3199	864	11	sectors	sector	NOUN
fsr-3199	864	12	.	.	PUNCT
fsr-3199	865	1	consistent	consistent	ADJ
fsr-3199	865	2	with	with	ADP
fsr-3199	865	3	the	the	DET
fsr-3199	865	4	results	result	NOUN
fsr-3199	865	5	in	in	ADP
fsr-3199	865	6	fig	fig	NOUN
fsr-3199	865	7	.	.	PUNCT
fsr-3199	866	1	3	3	NUM
fsr-3199	866	2	,	,	PUNCT
fsr-3199	866	3	for	for	ADP
fsr-3199	866	4	most	most	ADJ
fsr-3199	866	5	of	of	ADP
fsr-3199	866	6	the	the	DET
fsr-3199	866	7	sample	sample	NOUN
fsr-3199	866	8	period	period	NOUN
fsr-3199	866	9	,	,	PUNCT
fsr-3199	866	10	in	in	ADP
fsr-3199	866	11	all	all	PRON
fsr-3199	866	12	but	but	SCONJ
fsr-3199	866	13	two	two	NUM
fsr-3199	866	14	sectors	sector	NOUN
fsr-3199	866	15	(	(	PUNCT
fsr-3199	866	16	utilities	utility	NOUN
fsr-3199	866	17	and	and	CCONJ
fsr-3199	866	18	healthcare	healthcare	PROPN
fsr-3199	866	19	)	)	PUNCT
fsr-3199	866	20	,	,	PUNCT
fsr-3199	866	21	the	the	DET
fsr-3199	866	22	correlation	correlation	NOUN
fsr-3199	866	23	between	between	ADP
fsr-3199	866	24	mf	mf	NOUN
fsr-3199	866	25	and	and	CCONJ
fsr-3199	866	26	etf	etf	NOUN
fsr-3199	866	27	in	in	ADP
fsr-3199	866	28	the	the	DET
fsr-3199	866	29	same	same	ADJ
fsr-3199	866	30	sector	sector	NOUN
fsr-3199	866	31	,	,	PUNCT
fsr-3199	866	32	the	the	DET
fsr-3199	866	33	black	black	ADJ
fsr-3199	866	34	line	line	NOUN
fsr-3199	866	35	,	,	PUNCT
fsr-3199	866	36	is	be	AUX
fsr-3199	866	37	the	the	DET
fsr-3199	866	38	highest	high	ADJ
fsr-3199	866	39	compared	compare	VERB
fsr-3199	866	40	with	with	ADP
fsr-3199	866	41	the	the	DET
fsr-3199	866	42	correlation	correlation	NOUN
fsr-3199	866	43	between	between	ADP
fsr-3199	866	44	mf	mf	NOUN
fsr-3199	866	45	/	/	SYM
fsr-3199	866	46	etf	etf	NOUN
fsr-3199	866	47	and	and	CCONJ
fsr-3199	866	48	spy	spy	NOUN
fsr-3199	866	49	.	.	PUNCT
fsr-3199	867	1	the	the	DET
fsr-3199	867	2	industrial	industrial	ADJ
fsr-3199	867	3	sector	sector	NOUN
fsr-3199	867	4	,	,	PUNCT
fsr-3199	867	5	the	the	DET
fsr-3199	867	6	technology	technology	NOUN
fsr-3199	867	7	sector	sector	NOUN
fsr-3199	867	8	,	,	PUNCT
fsr-3199	867	9	and	and	CCONJ
fsr-3199	867	10	the	the	DET
fsr-3199	867	11	consumer	consumer	NOUN
fsr-3199	867	12	discretionary	discretionary	ADJ
fsr-3199	867	13	sector	sector	NOUN
fsr-3199	867	14	have	have	VERB
fsr-3199	867	15	the	the	DET
fsr-3199	867	16	most	most	ADV
fsr-3199	867	17	consistent	consistent	ADJ
fsr-3199	867	18	correlation	correlation	NOUN
fsr-3199	867	19	among	among	ADP
fsr-3199	867	20	three	three	NUM
fsr-3199	867	21	pairs	pair	NOUN
fsr-3199	867	22	of	of	ADP
fsr-3199	867	23	correlation	correlation	NOUN
fsr-3199	867	24	plotted	plot	VERB
fsr-3199	867	25	,	,	PUNCT
fsr-3199	867	26	mf	mf	X
fsr-3199	867	27	versus	versus	ADP
fsr-3199	867	28	etf	etf	NOUN
fsr-3199	867	29	,	,	PUNCT
fsr-3199	867	30	mf	mf	X
fsr-3199	867	31	versus	versus	ADP
fsr-3199	867	32	spy	spy	NOUN
fsr-3199	867	33	,	,	PUNCT
fsr-3199	867	34	and	and	CCONJ
fsr-3199	867	35	etf	etf	NOUN
fsr-3199	867	36	versus	versus	ADP
fsr-3199	867	37	spy	spy	NOUN
fsr-3199	867	38	.	.	PUNCT
fsr-3199	868	1	the	the	DET
fsr-3199	868	2	three	three	NUM
fsr-3199	868	3	lines	line	NOUN
fsr-3199	868	4	are	be	AUX
fsr-3199	868	5	close	close	ADJ
fsr-3199	868	6	to	to	ADP
fsr-3199	868	7	each	each	DET
fsr-3199	868	8	other	other	ADJ
fsr-3199	868	9	with	with	ADP
fsr-3199	868	10	the	the	DET
fsr-3199	868	11	black	black	ADJ
fsr-3199	868	12	one	one	NOUN
fsr-3199	868	13	on	on	ADP
fsr-3199	868	14	the	the	DET
fsr-3199	868	15	top	top	NOUN
fsr-3199	868	16	.	.	PUNCT
fsr-3199	869	1	however	however	ADV
fsr-3199	869	2	,	,	PUNCT
fsr-3199	869	3	the	the	DET
fsr-3199	869	4	utilities	utility	NOUN
fsr-3199	869	5	sector	sector	NOUN
fsr-3199	869	6	and	and	CCONJ
fsr-3199	869	7	the	the	DET
fsr-3199	869	8	healthcare	healthcare	NOUN
fsr-3199	869	9	sector	sector	NOUN
fsr-3199	869	10	show	show	VERB
fsr-3199	869	11	great	great	ADJ
fsr-3199	869	12	time	time	NOUN
fsr-3199	869	13	varying	vary	VERB
fsr-3199	869	14	correlation	correlation	NOUN
fsr-3199	869	15	.	.	PUNCT
fsr-3199	870	1	the	the	DET
fsr-3199	870	2	lines	line	NOUN
fsr-3199	870	3	cross	cross	VERB
fsr-3199	870	4	each	each	DET
fsr-3199	870	5	other	other	ADJ
fsr-3199	870	6	and	and	CCONJ
fsr-3199	870	7	the	the	DET
fsr-3199	870	8	spread	spread	NOUN
fsr-3199	870	9	is	be	AUX
fsr-3199	870	10	huge	huge	ADJ
fsr-3199	870	11	.	.	PUNCT
fsr-3199	871	1	for	for	ADP
fsr-3199	871	2	example	example	NOUN
fsr-3199	871	3	,	,	PUNCT
fsr-3199	871	4	for	for	ADP
fsr-3199	871	5	the	the	DET
fsr-3199	871	6	healthcare	healthcare	NOUN
fsr-3199	871	7	sector	sector	NOUN
fsr-3199	871	8	,	,	PUNCT
fsr-3199	871	9	the	the	DET
fsr-3199	871	10	correlation	correlation	NOUN
fsr-3199	871	11	between	between	ADP
fsr-3199	871	12	the	the	DET
fsr-3199	871	13	etf	etf	NOUN
fsr-3199	871	14	and	and	CCONJ
fsr-3199	871	15	spy	spy	NOUN
fsr-3199	871	16	was	be	AUX
fsr-3199	871	17	the	the	DET
fsr-3199	871	18	highest	high	ADJ
fsr-3199	871	19	(	(	PUNCT
fsr-3199	871	20	0.864	0.864	NUM
fsr-3199	871	21	vs.	vs.	ADP
fsr-3199	871	22	0.127	0.127	NUM
fsr-3199	871	23	and	and	CCONJ
fsr-3199	871	24	0.189	0.189	NUM
fsr-3199	871	25	)	)	PUNCT
fsr-3199	871	26	for	for	ADP
fsr-3199	871	27	the	the	DET
fsr-3199	871	28	first	first	ADJ
fsr-3199	871	29	36	36	NUM
fsr-3199	871	30	months	month	NOUN
fsr-3199	871	31	,	,	PUNCT
fsr-3199	871	32	january	january	PROPN
fsr-3199	871	33	1999	1999	NUM
fsr-3199	871	34	through	through	ADP
fsr-3199	871	35	december	december	PROPN
fsr-3199	871	36	2001	2001	NUM
fsr-3199	871	37	,	,	PUNCT
fsr-3199	871	38	but	but	CCONJ
fsr-3199	871	39	it	it	PRON
fsr-3199	871	40	turns	turn	VERB
fsr-3199	871	41	out	out	ADP
fsr-3199	871	42	to	to	PART
fsr-3199	871	43	be	be	AUX
fsr-3199	871	44	the	the	DET
fsr-3199	871	45	lowest	low	ADJ
fsr-3199	871	46	(	(	PUNCT
fsr-3199	871	47	0.817	0.817	NUM
fsr-3199	871	48	vs.	vs.	ADP
fsr-3199	871	49	0.931	0.931	NUM
fsr-3199	871	50	and	and	CCONJ
fsr-3199	871	51	0.869	0.869	NUM
fsr-3199	871	52	)	)	PUNCT
fsr-3199	871	53	for	for	ADP
fsr-3199	871	54	the	the	DET
fsr-3199	871	55	last	last	ADJ
fsr-3199	871	56	36	36	NUM
fsr-3199	871	57	months	month	NOUN
fsr-3199	871	58	,	,	PUNCT
fsr-3199	871	59	january	january	PROPN
fsr-3199	871	60	2008	2008	NUM
fsr-3199	871	61	through	through	ADP
fsr-3199	871	62	december	december	PROPN
fsr-3199	871	63	2010	2010	NUM
fsr-3199	871	64	.	.	PUNCT
fsr-3199	872	1	a	a	DET
fsr-3199	872	2	noticeable	noticeable	ADJ
fsr-3199	872	3	phenomenon	phenomenon	NOUN
fsr-3199	872	4	is	be	AUX
fsr-3199	872	5	that	that	SCONJ
fsr-3199	872	6	the	the	DET
fsr-3199	872	7	correlations	correlation	NOUN
fsr-3199	872	8	tend	tend	VERB
fsr-3199	872	9	to	to	PART
fsr-3199	872	10	converge	converge	VERB
fsr-3199	872	11	overtime	overtime	NOUN
fsr-3199	872	12	.	.	PUNCT
fsr-3199	873	1	almost	almost	ADV
fsr-3199	873	2	all	all	DET
fsr-3199	873	3	sectors	sector	NOUN
fsr-3199	873	4	have	have	VERB
fsr-3199	873	5	tighter	tight	ADJ
fsr-3199	873	6	correlation	correlation	NOUN
fsr-3199	873	7	spreads	spread	NOUN
fsr-3199	873	8	moving	move	VERB
fsr-3199	873	9	into	into	ADP
fsr-3199	873	10	the	the	DET
fsr-3199	873	11	end	end	NOUN
fsr-3199	873	12	of	of	ADP
fsr-3199	873	13	the	the	DET
fsr-3199	873	14	sample	sample	NOUN
fsr-3199	873	15	period	period	NOUN
fsr-3199	873	16	.	.	PUNCT
fsr-3199	874	1	the	the	DET
fsr-3199	874	2	correlation	correlation	NOUN
fsr-3199	874	3	between	between	ADP
fsr-3199	874	4	the	the	DET
fsr-3199	874	5	mf	mf	NOUN
fsr-3199	874	6	/	/	SYM
fsr-3199	874	7	etf	etf	NOUN
fsr-3199	874	8	and	and	CCONJ
fsr-3199	874	9	spy	spy	NOUN
fsr-3199	874	10	,	,	PUNCT
fsr-3199	874	11	the	the	DET
fsr-3199	874	12	gray	gray	ADJ
fsr-3199	874	13	dashed	dash	VERB
fsr-3199	874	14	line	line	NOUN
fsr-3199	874	15	and	and	CCONJ
fsr-3199	874	16	the	the	DET
fsr-3199	874	17	black	black	ADJ
fsr-3199	874	18	dotted	dotted	ADJ
fsr-3199	874	19	line	line	NOUN
fsr-3199	874	20	,	,	PUNCT
fsr-3199	874	21	almost	almost	ADV
fsr-3199	874	22	overlap	overlap	VERB
fsr-3199	874	23	for	for	ADP
fsr-3199	874	24	most	most	ADJ
fsr-3199	874	25	of	of	ADP
fsr-3199	874	26	the	the	DET
fsr-3199	874	27	sectors	sector	NOUN
fsr-3199	874	28	during	during	ADP
fsr-3199	874	29	the	the	DET
fsr-3199	874	30	last	last	ADJ
fsr-3199	874	31	quarter	quarter	NOUN
fsr-3199	874	32	of	of	ADP
fsr-3199	874	33	the	the	DET
fsr-3199	874	34	chart	chart	NOUN
fsr-3199	874	35	period	period	NOUN
fsr-3199	874	36	.	.	PUNCT
fsr-3199	875	1	this	this	DET
fsr-3199	875	2	changing	change	VERB
fsr-3199	875	3	dynamic	dynamic	NOUN
fsr-3199	875	4	explains	explain	VERB
fsr-3199	875	5	why	why	SCONJ
fsr-3199	875	6	regression	regression	NOUN
fsr-3199	875	7	based	base	VERB
fsr-3199	875	8	results	result	NOUN
fsr-3199	875	9	are	be	AUX
fsr-3199	875	10	sensitive	sensitive	ADJ
fsr-3199	875	11	to	to	ADP
fsr-3199	875	12	sample	sample	NOUN
fsr-3199	875	13	period	period	NOUN
fsr-3199	875	14	selection	selection	NOUN
fsr-3199	875	15	.	.	PUNCT
fsr-3199	876	1	the	the	DET
fsr-3199	876	2	open	open	ADJ
fsr-3199	876	3	question	question	NOUN
fsr-3199	876	4	is	be	AUX
fsr-3199	876	5	whether	whether	SCONJ
fsr-3199	876	6	the	the	DET
fsr-3199	876	7	correlation	correlation	NOUN
fsr-3199	876	8	convergence	convergence	NOUN
fsr-3199	876	9	will	will	AUX
fsr-3199	876	10	continue	continue	VERB
fsr-3199	876	11	into	into	ADP
fsr-3199	876	12	the	the	DET
fsr-3199	876	13	future	future	NOUN
fsr-3199	876	14	.	.	PUNCT
fsr-3199	877	1	if	if	SCONJ
fsr-3199	877	2	yes	yes	INTJ
fsr-3199	877	3	,	,	PUNCT
fsr-3199	877	4	the	the	DET
fsr-3199	877	5	diversification	diversification	NOUN
fsr-3199	877	6	benefit	benefit	NOUN
fsr-3199	877	7	one	one	NUM
fsr-3199	877	8	can	can	AUX
fsr-3199	877	9	enjoy	enjoy	VERB
fsr-3199	877	10	through	through	ADP
fsr-3199	877	11	sector	sector	NOUN
fsr-3199	877	12	investing	investing	NOUN
fsr-3199	877	13	may	may	AUX
fsr-3199	877	14	diminish	diminish	VERB
fsr-3199	877	15	overtime	overtime	NOUN
fsr-3199	877	16	.	.	PUNCT
fsr-3199	878	1	5	5	X
fsr-3199	878	2	.	.	X
fsr-3199	878	3	discussion	discussion	NOUN
fsr-3199	878	4	5.1	5.1	NUM
fsr-3199	878	5	.	.	PUNCT
fsr-3199	879	1	benchmarking	benchmarke	VERB
fsr-3199	879	2	the	the	DET
fsr-3199	879	3	fidelity	fidelity	NOUN
fsr-3199	879	4	select	select	ADJ
fsr-3199	879	5	portfolios	portfolio	NOUN
fsr-3199	879	6	cited	cite	VERB
fsr-3199	879	7	both	both	CCONJ
fsr-3199	879	8	the	the	DET
fsr-3199	879	9	s&p	s&p	PROPN
fsr-3199	879	10	500	500	NUM
fsr-3199	879	11	and	and	CCONJ
fsr-3199	879	12	a	a	DET
fsr-3199	879	13	msci	msci	PROPN
fsr-3199	879	14	u.s	u.s	PROPN
fsr-3199	879	15	.	.	PROPN
fsr-3199	880	1	i	i	PROPN
fsr-3199	880	2	m	m	VERB
fsr-3199	880	3	sector	sector	NOUN
fsr-3199	880	4	25/50	25/50	NUM
fsr-3199	880	5	index	index	NOUN
fsr-3199	880	6	in	in	ADP
fsr-3199	880	7	the	the	DET
fsr-3199	880	8	“	"	PUNCT
fsr-3199	880	9	management	management	NOUN
fsr-3199	880	10	’s	’s	PART
fsr-3199	880	11	discussion	discussion	NOUN
fsr-3199	880	12	of	of	ADP
fsr-3199	880	13	fund	fund	NOUN
fsr-3199	880	14	performance	performance	NOUN
fsr-3199	880	15	”	"	PUNCT
fsr-3199	880	16	section	section	NOUN
fsr-3199	880	17	of	of	ADP
fsr-3199	880	18	the	the	DET
fsr-3199	880	19	annual	annual	ADJ
fsr-3199	880	20	reports	report	NOUN
fsr-3199	880	21	.	.	PUNCT
fsr-3199	881	1	however	however	ADV
fsr-3199	881	2	,	,	PUNCT
fsr-3199	881	3	the	the	DET
fsr-3199	881	4	earliest	early	ADJ
fsr-3199	881	5	etfs	etfs	NOUN
fsr-3199	881	6	based	base	VERB
fsr-3199	881	7	on	on	ADP
fsr-3199	881	8	the	the	DET
fsr-3199	881	9	msci	msci	PROPN
fsr-3199	881	10	u.s	u.s	PROPN
fsr-3199	881	11	.	.	PROPN
fsr-3199	881	12	i	i	PROPN
fsr-3199	881	13	m	m	VERB
fsr-3199	881	14	sector	sector	NOUN
fsr-3199	881	15	25/50	25/50	NUM
fsr-3199	881	16	indexes	index	NOUN
fsr-3199	881	17	were	be	AUX
fsr-3199	881	18	launched	launch	VERB
fsr-3199	881	19	in	in	ADP
fsr-3199	881	20	january	january	PROPN
fsr-3199	881	21	2004	2004	NUM
fsr-3199	881	22	by	by	ADP
fsr-3199	881	23	vanguard	vanguard	PROPN
fsr-3199	881	24	,	,	PUNCT
fsr-3199	881	25	which	which	PRON
fsr-3199	881	26	is	be	AUX
fsr-3199	881	27	five	five	NUM
fsr-3199	881	28	years	year	NOUN
fsr-3199	881	29	later	later	ADV
fsr-3199	881	30	than	than	ADP
fsr-3199	881	31	the	the	DET
fsr-3199	881	32	select	select	ADJ
fsr-3199	881	33	sector	sector	NOUN
fsr-3199	881	34	spdr	spdr	NOUN
fsr-3199	881	35	funds	fund	NOUN
fsr-3199	881	36	.	.	PUNCT
fsr-3199	882	1	the	the	DET
fsr-3199	882	2	price	price	NOUN
fsr-3199	882	3	correlation	correlation	NOUN
fsr-3199	882	4	between	between	ADP
fsr-3199	882	5	these	these	DET
fsr-3199	882	6	two	two	NUM
fsr-3199	882	7	etfs	etfs	NOUN
fsr-3199	882	8	in	in	ADP
fsr-3199	882	9	the	the	DET
fsr-3199	882	10	same	same	ADJ
fsr-3199	882	11	sector	sector	NOUN
fsr-3199	882	12	ranges	range	VERB
fsr-3199	882	13	from	from	ADP
fsr-3199	882	14	0.975	0.975	NUM
fsr-3199	882	15	to	to	ADP
fsr-3199	882	16	0.999	0.999	NUM
fsr-3199	882	17	,	,	PUNCT
fsr-3199	882	18	with	with	ADP
fsr-3199	882	19	seven	seven	NUM
fsr-3199	882	20	out	out	ADP
fsr-3199	882	21	of	of	ADP
fsr-3199	882	22	nine	nine	NUM
fsr-3199	882	23	above	above	ADP
fsr-3199	882	24	0.99	0.99	NUM
fsr-3199	882	25	,	,	PUNCT
fsr-3199	882	26	for	for	ADP
fsr-3199	882	27	the	the	DET
fsr-3199	882	28	period	period	NOUN
fsr-3199	882	29	from	from	ADP
fsr-3199	882	30	2004	2004	NUM
fsr-3199	882	31	through	through	ADP
fsr-3199	882	32	2010	2010	NUM
fsr-3199	882	33	.	.	PUNCT
fsr-3199	883	1	this	this	DET
fsr-3199	883	2	high	high	ADJ
fsr-3199	883	3	correlation	correlation	NOUN
fsr-3199	883	4	justifies	justify	VERB
fsr-3199	883	5	the	the	DET
fsr-3199	883	6	use	use	NOUN
fsr-3199	883	7	of	of	ADP
fsr-3199	883	8	the	the	DET
fsr-3199	883	9	select	select	ADJ
fsr-3199	883	10	sector	sector	NOUN
fsr-3199	883	11	spdr	spdr	NOUN
fsr-3199	883	12	funds	fund	NOUN
fsr-3199	883	13	as	as	ADP
fsr-3199	883	14	benchmarks	benchmark	NOUN
fsr-3199	883	15	for	for	ADP
fsr-3199	883	16	performance	performance	NOUN
fsr-3199	883	17	evaluation	evaluation	NOUN
fsr-3199	883	18	.	.	PUNCT
fsr-3199	884	1	one	one	NUM
fsr-3199	884	2	obvious	obvious	ADJ
fsr-3199	884	3	explanation	explanation	NOUN
fsr-3199	884	4	of	of	ADP
fsr-3199	884	5	the	the	DET
fsr-3199	884	6	results	result	NOUN
fsr-3199	884	7	that	that	PRON
fsr-3199	884	8	sector	sector	NOUN
fsr-3199	884	9	mfs	mfs	VERB
fsr-3199	884	10	outperform	outperform	ADJ
fsr-3199	884	11	their	their	PRON
fsr-3199	884	12	peer	peer	NOUN
fsr-3199	884	13	etfs	etfs	NOUN
fsr-3199	884	14	somehow	somehow	ADV
fsr-3199	884	15	is	be	AUX
fsr-3199	884	16	that	that	SCONJ
fsr-3199	884	17	these	these	DET
fsr-3199	884	18	actively	actively	ADV
fsr-3199	884	19	managed	manage	VERB
fsr-3199	884	20	mutual	mutual	ADJ
fsr-3199	884	21	funds	fund	NOUN
fsr-3199	884	22	can	can	AUX
fsr-3199	884	23	invest	invest	VERB
fsr-3199	884	24	outside	outside	ADP
fsr-3199	884	25	of	of	ADP
fsr-3199	884	26	the	the	DET
fsr-3199	884	27	s&p	s&p	PROPN
fsr-3199	884	28	500	500	NUM
fsr-3199	884	29	basket	basket	NOUN
fsr-3199	884	30	.	.	PUNCT
fsr-3199	885	1	they	they	PRON
fsr-3199	885	2	can	can	AUX
fsr-3199	885	3	invest	invest	VERB
fsr-3199	885	4	in	in	ADP
fsr-3199	885	5	foreign	foreign	ADJ
fsr-3199	885	6	issuers	issuer	NOUN
fsr-3199	885	7	as	as	ADP
fsr-3199	885	8	the	the	DET
fsr-3199	885	9	prospectuses	prospectus	NOUN
fsr-3199	885	10	of	of	ADP
fsr-3199	885	11	the	the	DET
fsr-3199	885	12	fidelity	fidelity	NOUN
fsr-3199	885	13	select	select	ADJ
fsr-3199	885	14	portfolios	portfolio	NOUN
fsr-3199	885	15	state	state	NOUN
fsr-3199	885	16	.	.	PUNCT
fsr-3199	886	1	domestically	domestically	ADV
fsr-3199	886	2	they	they	PRON
fsr-3199	886	3	can	can	AUX
fsr-3199	886	4	invest	invest	VERB
fsr-3199	886	5	in	in	ADP
fsr-3199	886	6	any	any	DET
fsr-3199	886	7	stock	stock	NOUN
fsr-3199	886	8	that	that	PRON
fsr-3199	886	9	is	be	AUX
fsr-3199	886	10	not	not	PART
fsr-3199	886	11	in	in	ADP
fsr-3199	886	12	the	the	DET
fsr-3199	886	13	s&p	s&p	PROPN
fsr-3199	886	14	500	500	NUM
fsr-3199	886	15	index	index	NOUN
fsr-3199	886	16	,	,	PUNCT
fsr-3199	886	17	mainly	mainly	ADV
fsr-3199	886	18	smaller	small	ADJ
fsr-3199	886	19	capitalization	capitalization	NOUN
fsr-3199	886	20	stocks	stock	NOUN
fsr-3199	886	21	.	.	PUNCT
fsr-3199	887	1	they	they	PRON
fsr-3199	887	2	also	also	ADV
fsr-3199	887	3	only	only	ADV
fsr-3199	887	4	“	"	PUNCT
fsr-3199	887	5	normally	normally	ADV
fsr-3199	887	6	…	…	PUNCT
fsr-3199	887	7	invest	invest	VERB
fsr-3199	887	8	at	at	ADV
fsr-3199	887	9	least	least	ADV
fsr-3199	887	10	80	80	NUM
fsr-3199	887	11	%	%	NOUN
fsr-3199	887	12	of	of	ADP
fsr-3199	887	13	assets	asset	NOUN
fsr-3199	887	14	in	in	ADP
fsr-3199	887	15	securities	security	NOUN
fsr-3199	887	16	of	of	ADP
fsr-3199	887	17	companies	company	NOUN
fsr-3199	887	18	principally	principally	ADV
fsr-3199	887	19	engaged	engage	VERB
fsr-3199	887	20	in	in	ADP
fsr-3199	887	21	the	the	DET
fsr-3199	887	22	selected	select	VERB
fsr-3199	887	23	sector	sector	NOUN
fsr-3199	887	24	,	,	PUNCT
fsr-3199	887	25	”	"	PUNCT
fsr-3199	887	26	which	which	PRON
fsr-3199	887	27	gives	give	VERB
fsr-3199	887	28	them	they	PRON
fsr-3199	887	29	some	some	DET
fsr-3199	887	30	wiggle	wiggle	NOUN
fsr-3199	887	31	room	room	NOUN
fsr-3199	887	32	across	across	ADP
fsr-3199	887	33	sector	sector	NOUN
fsr-3199	887	34	borders	border	NOUN
fsr-3199	887	35	.	.	PUNCT
fsr-3199	888	1	however	however	ADV
fsr-3199	888	2	,	,	PUNCT
fsr-3199	888	3	it	it	PRON
fsr-3199	888	4	is	be	AUX
fsr-3199	888	5	hard	hard	ADJ
fsr-3199	888	6	to	to	PART
fsr-3199	888	7	imagine	imagine	VERB
fsr-3199	888	8	they	they	PRON
fsr-3199	888	9	deviate	deviate	VERB
fsr-3199	888	10	very	very	ADV
fsr-3199	888	11	far	far	ADV
fsr-3199	888	12	from	from	ADP
fsr-3199	888	13	their	their	PRON
fsr-3199	888	14	benchmark	benchmark	NOUN
fsr-3199	888	15	.	.	PUNCT
fsr-3199	889	1	only	only	ADV
fsr-3199	889	2	eight	eight	NUM
fsr-3199	889	3	out	out	ADV
fsr-3199	889	4	266	266	NUM
fsr-3199	889	5	c.y	c.y	PROPN
fsr-3199	889	6	.	.	PROPN
fsr-3199	889	7	lin	lin	PROPN
fsr-3199	889	8	/	/	SYM
fsr-3199	889	9	financial	financial	ADJ
fsr-3199	889	10	services	service	NOUN
fsr-3199	889	11	review	review	VERB
fsr-3199	889	12	23	23	NUM
fsr-3199	889	13	(	(	PUNCT
fsr-3199	889	14	2014	2014	NUM
fsr-3199	889	15	)	)	PUNCT
fsr-3199	890	1	249–271	249–271	NUM
fsr-3199	890	2	0.0	0.0	NUM
fsr-3199	890	3	0.2	0.2	NUM
fsr-3199	890	4	0.4	0.4	NUM
fsr-3199	890	5	0.6	0.6	NUM
fsr-3199	890	6	0.8	0.8	NUM
fsr-3199	890	7	1.0	1.0	NUM
fsr-3199	890	8	ja	ja	PROPN
fsr-3199	890	9	n02	n02	PROPN
fsr-3199	890	10	ju	ju	PROPN
fsr-3199	890	11	n02	n02	PROPN
fsr-3199	890	12	n	n	CCONJ
fsr-3199	890	13	ov	ov	INTJ
fsr-3199	890	14	-0	-0	NOUN
fsr-3199	890	15	2	2	NUM
fsr-3199	890	16	a	a	DET
fsr-3199	890	17	pr	pr	NOUN
fsr-3199	890	18	-0	-0	PUNCT
fsr-3199	890	19	3	3	NUM
fsr-3199	890	20	se	se	PROPN
fsr-3199	890	21	p03	p03	PROPN
fsr-3199	890	22	fe	fe	PROPN
fsr-3199	890	23	b04	b04	PROPN
fsr-3199	890	24	ju	ju	PROPN
fsr-3199	890	25	l04	l04	PROPN
fsr-3199	890	26	d	d	PROPN
fsr-3199	890	27	ec	ec	PROPN
fsr-3199	890	28	-0	-0	PUNCT
fsr-3199	890	29	4	4	NUM
fsr-3199	890	30	m	m	PROPN
fsr-3199	890	31	a	a	DET
fsr-3199	890	32	y	y	NOUN
fsr-3199	890	33	-0	-0	PROPN
fsr-3199	890	34	5	5	NUM
fsr-3199	890	35	o	o	NOUN
fsr-3199	890	36	ct	ct	NUM
fsr-3199	890	37	-0	-0	SYM
fsr-3199	890	38	5	5	NUM
fsr-3199	890	39	m	m	PROPN
fsr-3199	890	40	ar	ar	NOUN
fsr-3199	890	41	-0	-0	PROPN
fsr-3199	890	42	6	6	NUM
fsr-3199	890	43	a	a	PRON
fsr-3199	890	44	ug	ug	ADP
fsr-3199	890	45	-0	-0	PROPN
fsr-3199	890	46	6	6	NUM
fsr-3199	890	47	ja	ja	PROPN
fsr-3199	890	48	n07	n07	PROPN
fsr-3199	890	49	ju	ju	PROPN
fsr-3199	890	50	n07	n07	PROPN
fsr-3199	890	51	n	n	INTJ
fsr-3199	890	52	ov	ov	INTJ
fsr-3199	890	53	-0	-0	PROPN
fsr-3199	890	54	7	7	NUM
fsr-3199	890	55	a	a	DET
fsr-3199	890	56	pr	pr	NOUN
fsr-3199	890	57	-0	-0	PUNCT
fsr-3199	890	58	8	8	NUM
fsr-3199	890	59	se	se	PROPN
fsr-3199	890	60	p08	p08	PROPN
fsr-3199	890	61	fe	fe	PROPN
fsr-3199	890	62	b09	b09	PROPN
fsr-3199	890	63	ju	ju	PROPN
fsr-3199	890	64	l09	l09	PROPN
fsr-3199	890	65	d	d	PROPN
fsr-3199	890	66	ec	ec	PROPN
fsr-3199	890	67	-0	-0	PROPN
fsr-3199	890	68	9	9	NUM
fsr-3199	890	69	m	m	NOUN
fsr-3199	890	70	ay	ay	NOUN
fsr-3199	890	71	-1	-1	NOUN
fsr-3199	890	72	0	0	PUNCT
fsr-3199	891	1	o	o	NOUN
fsr-3199	891	2	ct	ct	NUM
fsr-3199	891	3	-1	-1	NOUN
fsr-3199	891	4	0	0	NUM
fsr-3199	892	1	materials	material	NOUN
fsr-3199	892	2	0.0	0.0	NUM
fsr-3199	892	3	0.2	0.2	NUM
fsr-3199	892	4	0.4	0.4	NUM
fsr-3199	892	5	0.6	0.6	NUM
fsr-3199	892	6	0.8	0.8	NUM
fsr-3199	892	7	1.0	1.0	NUM
fsr-3199	892	8	ja	ja	PROPN
fsr-3199	892	9	n02	n02	PROPN
fsr-3199	892	10	ju	ju	PROPN
fsr-3199	892	11	n02	n02	PROPN
fsr-3199	892	12	n	n	CCONJ
fsr-3199	892	13	ov	ov	INTJ
fsr-3199	892	14	-0	-0	NOUN
fsr-3199	892	15	2	2	NUM
fsr-3199	892	16	a	a	DET
fsr-3199	892	17	pr	pr	NOUN
fsr-3199	892	18	-0	-0	PUNCT
fsr-3199	892	19	3	3	NUM
fsr-3199	892	20	se	se	PROPN
fsr-3199	892	21	p03	p03	PROPN
fsr-3199	892	22	fe	fe	PROPN
fsr-3199	892	23	b04	b04	PROPN
fsr-3199	892	24	ju	ju	PROPN
fsr-3199	892	25	l04	l04	PROPN
fsr-3199	892	26	d	d	PROPN
fsr-3199	892	27	ec	ec	PROPN
fsr-3199	892	28	-0	-0	PUNCT
fsr-3199	892	29	4	4	NUM
fsr-3199	892	30	m	m	NOUN
fsr-3199	892	31	ay	ay	NOUN
fsr-3199	892	32	-0	-0	NOUN
fsr-3199	892	33	5	5	NUM
fsr-3199	892	34	o	o	NOUN
fsr-3199	892	35	ct	ct	NUM
fsr-3199	892	36	-0	-0	SYM
fsr-3199	892	37	5	5	NUM
fsr-3199	892	38	m	m	PROPN
fsr-3199	892	39	ar	ar	NOUN
fsr-3199	892	40	-0	-0	PROPN
fsr-3199	892	41	6	6	NUM
fsr-3199	892	42	a	a	PRON
fsr-3199	892	43	ug	ug	ADP
fsr-3199	892	44	-0	-0	PROPN
fsr-3199	892	45	6	6	NUM
fsr-3199	892	46	ja	ja	PROPN
fsr-3199	892	47	n07	n07	PROPN
fsr-3199	892	48	ju	ju	PROPN
fsr-3199	892	49	n07	n07	PROPN
fsr-3199	892	50	n	n	INTJ
fsr-3199	892	51	ov	ov	INTJ
fsr-3199	892	52	-0	-0	PROPN
fsr-3199	892	53	7	7	NUM
fsr-3199	892	54	a	a	DET
fsr-3199	892	55	pr	pr	NOUN
fsr-3199	892	56	-0	-0	PUNCT
fsr-3199	892	57	8	8	NUM
fsr-3199	892	58	se	se	PROPN
fsr-3199	892	59	p08	p08	PROPN
fsr-3199	892	60	fe	fe	PROPN
fsr-3199	892	61	b09	b09	PROPN
fsr-3199	892	62	ju	ju	PROPN
fsr-3199	892	63	l09	l09	PROPN
fsr-3199	892	64	d	d	PROPN
fsr-3199	892	65	ec	ec	PROPN
fsr-3199	892	66	-0	-0	PROPN
fsr-3199	892	67	9	9	NUM
fsr-3199	892	68	m	m	NOUN
fsr-3199	892	69	ay	ay	NOUN
fsr-3199	892	70	-1	-1	NOUN
fsr-3199	892	71	0	0	PUNCT
fsr-3199	893	1	o	o	NOUN
fsr-3199	893	2	ct	ct	NUM
fsr-3199	893	3	-1	-1	NOUN
fsr-3199	893	4	0	0	NUM
fsr-3199	894	1	energy	energy	NOUN
fsr-3199	894	2	0.0	0.0	NUM
fsr-3199	894	3	0.2	0.2	NUM
fsr-3199	894	4	0.4	0.4	NUM
fsr-3199	894	5	0.6	0.6	NUM
fsr-3199	894	6	0.8	0.8	NUM
fsr-3199	894	7	1.0	1.0	NUM
fsr-3199	894	8	ja	ja	PROPN
fsr-3199	894	9	n02	n02	PROPN
fsr-3199	894	10	ju	ju	PROPN
fsr-3199	894	11	n02	n02	PROPN
fsr-3199	894	12	n	n	CCONJ
fsr-3199	894	13	ov	ov	INTJ
fsr-3199	894	14	-0	-0	NOUN
fsr-3199	894	15	2	2	NUM
fsr-3199	894	16	a	a	DET
fsr-3199	894	17	pr	pr	NOUN
fsr-3199	894	18	-0	-0	PUNCT
fsr-3199	894	19	3	3	NUM
fsr-3199	894	20	se	se	PROPN
fsr-3199	894	21	p03	p03	PROPN
fsr-3199	894	22	fe	fe	PROPN
fsr-3199	894	23	b04	b04	PROPN
fsr-3199	894	24	ju	ju	PROPN
fsr-3199	894	25	l04	l04	PROPN
fsr-3199	894	26	d	d	PROPN
fsr-3199	894	27	ec	ec	PROPN
fsr-3199	894	28	-0	-0	PUNCT
fsr-3199	894	29	4	4	NUM
fsr-3199	894	30	m	m	PROPN
fsr-3199	894	31	a	a	DET
fsr-3199	894	32	y	y	NOUN
fsr-3199	894	33	-0	-0	PROPN
fsr-3199	894	34	5	5	NUM
fsr-3199	894	35	o	o	NOUN
fsr-3199	894	36	ct	ct	NUM
fsr-3199	894	37	-0	-0	SYM
fsr-3199	894	38	5	5	NUM
fsr-3199	894	39	m	m	PROPN
fsr-3199	894	40	ar	ar	NOUN
fsr-3199	894	41	-0	-0	PROPN
fsr-3199	894	42	6	6	NUM
fsr-3199	894	43	a	a	DET
fsr-3199	894	44	u	u	NOUN
fsr-3199	894	45	g	g	NOUN
fsr-3199	894	46	-0	-0	PROPN
fsr-3199	894	47	6	6	NUM
fsr-3199	894	48	ja	ja	PROPN
fsr-3199	894	49	n07	n07	PROPN
fsr-3199	894	50	ju	ju	PROPN
fsr-3199	894	51	n07	n07	PROPN
fsr-3199	894	52	n	n	INTJ
fsr-3199	894	53	ov	ov	INTJ
fsr-3199	894	54	-0	-0	PROPN
fsr-3199	894	55	7	7	NUM
fsr-3199	894	56	a	a	DET
fsr-3199	894	57	pr	pr	NOUN
fsr-3199	894	58	-0	-0	PUNCT
fsr-3199	894	59	8	8	NUM
fsr-3199	894	60	se	se	PROPN
fsr-3199	894	61	p08	p08	PROPN
fsr-3199	894	62	fe	fe	PROPN
fsr-3199	894	63	b09	b09	PROPN
fsr-3199	894	64	ju	ju	PROPN
fsr-3199	894	65	l09	l09	PROPN
fsr-3199	894	66	d	d	PROPN
fsr-3199	894	67	ec	ec	PROPN
fsr-3199	894	68	-0	-0	PROPN
fsr-3199	894	69	9	9	NUM
fsr-3199	894	70	m	m	NOUN
fsr-3199	894	71	ay	ay	NOUN
fsr-3199	894	72	-1	-1	NOUN
fsr-3199	894	73	0	0	PUNCT
fsr-3199	895	1	o	o	NOUN
fsr-3199	895	2	ct	ct	NUM
fsr-3199	895	3	-1	-1	NOUN
fsr-3199	895	4	0	0	NUM
fsr-3199	895	5	financial	financial	ADJ
fsr-3199	895	6	0.0	0.0	NUM
fsr-3199	895	7	0.2	0.2	NUM
fsr-3199	895	8	0.4	0.4	NUM
fsr-3199	895	9	0.6	0.6	NUM
fsr-3199	895	10	0.8	0.8	NUM
fsr-3199	895	11	1.0	1.0	NUM
fsr-3199	895	12	ja	ja	PROPN
fsr-3199	895	13	n02	n02	PROPN
fsr-3199	895	14	ju	ju	PROPN
fsr-3199	895	15	n02	n02	PROPN
fsr-3199	895	16	n	n	CCONJ
fsr-3199	895	17	ov	ov	INTJ
fsr-3199	895	18	-0	-0	NOUN
fsr-3199	895	19	2	2	NUM
fsr-3199	895	20	a	a	DET
fsr-3199	895	21	pr	pr	NOUN
fsr-3199	895	22	-0	-0	PUNCT
fsr-3199	895	23	3	3	NUM
fsr-3199	895	24	se	se	PROPN
fsr-3199	895	25	p03	p03	PROPN
fsr-3199	895	26	fe	fe	PROPN
fsr-3199	895	27	b04	b04	PROPN
fsr-3199	895	28	ju	ju	PROPN
fsr-3199	895	29	l04	l04	PROPN
fsr-3199	895	30	d	d	PROPN
fsr-3199	895	31	ec	ec	PROPN
fsr-3199	895	32	-0	-0	PUNCT
fsr-3199	895	33	4	4	NUM
fsr-3199	895	34	m	m	PROPN
fsr-3199	895	35	a	a	DET
fsr-3199	895	36	y	y	NOUN
fsr-3199	895	37	-0	-0	PROPN
fsr-3199	895	38	5	5	NUM
fsr-3199	896	1	o	o	NOUN
fsr-3199	896	2	ct	ct	NUM
fsr-3199	896	3	-0	-0	SYM
fsr-3199	896	4	5	5	NUM
fsr-3199	896	5	m	m	PROPN
fsr-3199	896	6	ar	ar	NOUN
fsr-3199	896	7	-0	-0	PROPN
fsr-3199	896	8	6	6	NUM
fsr-3199	896	9	a	a	DET
fsr-3199	896	10	u	u	NOUN
fsr-3199	896	11	g	g	NOUN
fsr-3199	896	12	-0	-0	PROPN
fsr-3199	896	13	6	6	NUM
fsr-3199	896	14	ja	ja	PROPN
fsr-3199	896	15	n07	n07	PROPN
fsr-3199	896	16	ju	ju	PROPN
fsr-3199	896	17	n07	n07	PROPN
fsr-3199	896	18	n	n	INTJ
fsr-3199	896	19	ov	ov	INTJ
fsr-3199	896	20	-0	-0	PROPN
fsr-3199	896	21	7	7	NUM
fsr-3199	896	22	a	a	DET
fsr-3199	896	23	pr	pr	NOUN
fsr-3199	896	24	-0	-0	PUNCT
fsr-3199	896	25	8	8	NUM
fsr-3199	896	26	se	se	PROPN
fsr-3199	896	27	p08	p08	PROPN
fsr-3199	896	28	fe	fe	PROPN
fsr-3199	896	29	b09	b09	PROPN
fsr-3199	896	30	ju	ju	PROPN
fsr-3199	896	31	l09	l09	PROPN
fsr-3199	896	32	d	d	PROPN
fsr-3199	896	33	ec	ec	PROPN
fsr-3199	896	34	-0	-0	PROPN
fsr-3199	896	35	9	9	NUM
fsr-3199	896	36	m	m	NOUN
fsr-3199	896	37	ay	ay	NOUN
fsr-3199	896	38	-1	-1	NOUN
fsr-3199	896	39	0	0	PUNCT
fsr-3199	897	1	o	o	NOUN
fsr-3199	897	2	ct	ct	NUM
fsr-3199	897	3	-1	-1	NOUN
fsr-3199	897	4	0	0	NUM
fsr-3199	898	1	industrials	industrial	NOUN
fsr-3199	898	2	0.0	0.0	NUM
fsr-3199	898	3	0.2	0.2	NUM
fsr-3199	898	4	0.4	0.4	NUM
fsr-3199	898	5	0.6	0.6	NUM
fsr-3199	898	6	0.8	0.8	NUM
fsr-3199	898	7	1.0	1.0	NUM
fsr-3199	898	8	ja	ja	PROPN
fsr-3199	898	9	n02	n02	PROPN
fsr-3199	898	10	ju	ju	PROPN
fsr-3199	898	11	n02	n02	PROPN
fsr-3199	898	12	n	n	CCONJ
fsr-3199	898	13	ov	ov	INTJ
fsr-3199	898	14	-0	-0	NOUN
fsr-3199	898	15	2	2	NUM
fsr-3199	898	16	a	a	DET
fsr-3199	898	17	pr	pr	NOUN
fsr-3199	898	18	-0	-0	PUNCT
fsr-3199	898	19	3	3	NUM
fsr-3199	898	20	se	se	PROPN
fsr-3199	898	21	p03	p03	PROPN
fsr-3199	898	22	fe	fe	PROPN
fsr-3199	898	23	b04	b04	PROPN
fsr-3199	898	24	ju	ju	PROPN
fsr-3199	898	25	l04	l04	PROPN
fsr-3199	898	26	d	d	PROPN
fsr-3199	898	27	ec	ec	PROPN
fsr-3199	898	28	-0	-0	PUNCT
fsr-3199	898	29	4	4	NUM
fsr-3199	898	30	m	m	NOUN
fsr-3199	898	31	ay	ay	NOUN
fsr-3199	898	32	-0	-0	NOUN
fsr-3199	898	33	5	5	NUM
fsr-3199	898	34	o	o	NOUN
fsr-3199	898	35	ct	ct	NUM
fsr-3199	898	36	-0	-0	SYM
fsr-3199	898	37	5	5	NUM
fsr-3199	898	38	m	m	PROPN
fsr-3199	898	39	ar	ar	NOUN
fsr-3199	898	40	-0	-0	PROPN
fsr-3199	898	41	6	6	NUM
fsr-3199	898	42	a	a	DET
fsr-3199	898	43	u	u	NOUN
fsr-3199	898	44	g	g	NOUN
fsr-3199	898	45	-0	-0	PROPN
fsr-3199	898	46	6	6	NUM
fsr-3199	898	47	ja	ja	PROPN
fsr-3199	898	48	n07	n07	PROPN
fsr-3199	898	49	ju	ju	PROPN
fsr-3199	898	50	n07	n07	PROPN
fsr-3199	898	51	n	n	INTJ
fsr-3199	898	52	ov	ov	INTJ
fsr-3199	898	53	-0	-0	PROPN
fsr-3199	898	54	7	7	NUM
fsr-3199	898	55	a	a	DET
fsr-3199	898	56	pr	pr	NOUN
fsr-3199	898	57	-0	-0	PUNCT
fsr-3199	898	58	8	8	NUM
fsr-3199	898	59	se	se	PROPN
fsr-3199	898	60	p08	p08	PROPN
fsr-3199	898	61	fe	fe	PROPN
fsr-3199	898	62	b09	b09	PROPN
fsr-3199	898	63	ju	ju	PROPN
fsr-3199	898	64	l09	l09	PROPN
fsr-3199	898	65	d	d	PROPN
fsr-3199	898	66	ec	ec	PROPN
fsr-3199	898	67	-0	-0	PROPN
fsr-3199	898	68	9	9	NUM
fsr-3199	898	69	m	m	NOUN
fsr-3199	898	70	ay	ay	NOUN
fsr-3199	898	71	-1	-1	NOUN
fsr-3199	898	72	0	0	PUNCT
fsr-3199	899	1	o	o	NOUN
fsr-3199	899	2	ct	ct	NUM
fsr-3199	899	3	-1	-1	NOUN
fsr-3199	899	4	0	0	NUM
fsr-3199	900	1	technology	technology	NOUN
fsr-3199	900	2	0.0	0.0	NUM
fsr-3199	900	3	0.2	0.2	NUM
fsr-3199	900	4	0.4	0.4	NUM
fsr-3199	900	5	0.6	0.6	NUM
fsr-3199	900	6	0.8	0.8	NUM
fsr-3199	900	7	1.0	1.0	NUM
fsr-3199	900	8	ja	ja	PROPN
fsr-3199	900	9	n02	n02	PROPN
fsr-3199	900	10	ju	ju	PROPN
fsr-3199	900	11	n02	n02	PROPN
fsr-3199	900	12	n	n	CCONJ
fsr-3199	900	13	ov	ov	INTJ
fsr-3199	900	14	-0	-0	NOUN
fsr-3199	900	15	2	2	NUM
fsr-3199	900	16	a	a	DET
fsr-3199	900	17	pr	pr	NOUN
fsr-3199	900	18	-0	-0	PUNCT
fsr-3199	900	19	3	3	NUM
fsr-3199	900	20	se	se	PROPN
fsr-3199	900	21	p03	p03	PROPN
fsr-3199	900	22	fe	fe	PROPN
fsr-3199	900	23	b04	b04	PROPN
fsr-3199	900	24	ju	ju	PROPN
fsr-3199	900	25	l04	l04	PROPN
fsr-3199	900	26	d	d	PROPN
fsr-3199	900	27	ec	ec	PROPN
fsr-3199	900	28	-0	-0	PUNCT
fsr-3199	900	29	4	4	NUM
fsr-3199	900	30	m	m	NOUN
fsr-3199	900	31	ay	ay	NOUN
fsr-3199	900	32	-0	-0	NOUN
fsr-3199	900	33	5	5	NUM
fsr-3199	900	34	o	o	NOUN
fsr-3199	900	35	ct	ct	NUM
fsr-3199	900	36	-0	-0	SYM
fsr-3199	900	37	5	5	NUM
fsr-3199	900	38	m	m	PROPN
fsr-3199	900	39	ar	ar	NOUN
fsr-3199	900	40	-0	-0	PROPN
fsr-3199	900	41	6	6	NUM
fsr-3199	900	42	a	a	PRON
fsr-3199	900	43	ug	ug	ADP
fsr-3199	900	44	-0	-0	PROPN
fsr-3199	900	45	6	6	NUM
fsr-3199	900	46	ja	ja	PROPN
fsr-3199	900	47	n07	n07	PROPN
fsr-3199	900	48	ju	ju	PROPN
fsr-3199	900	49	n07	n07	PROPN
fsr-3199	900	50	n	n	INTJ
fsr-3199	900	51	ov	ov	INTJ
fsr-3199	900	52	-0	-0	PROPN
fsr-3199	900	53	7	7	NUM
fsr-3199	900	54	a	a	DET
fsr-3199	900	55	pr	pr	NOUN
fsr-3199	900	56	-0	-0	PUNCT
fsr-3199	900	57	8	8	NUM
fsr-3199	900	58	se	se	PROPN
fsr-3199	900	59	p08	p08	PROPN
fsr-3199	900	60	fe	fe	PROPN
fsr-3199	900	61	b09	b09	PROPN
fsr-3199	900	62	ju	ju	PROPN
fsr-3199	900	63	l09	l09	PROPN
fsr-3199	900	64	d	d	PROPN
fsr-3199	900	65	ec	ec	PROPN
fsr-3199	900	66	-0	-0	PROPN
fsr-3199	900	67	9	9	NUM
fsr-3199	900	68	m	m	NOUN
fsr-3199	900	69	ay	ay	NOUN
fsr-3199	900	70	-1	-1	NOUN
fsr-3199	900	71	0	0	PUNCT
fsr-3199	901	1	o	o	NOUN
fsr-3199	901	2	ct	ct	NUM
fsr-3199	901	3	-1	-1	NOUN
fsr-3199	901	4	0	0	NUM
fsr-3199	901	5	consumer	consumer	NOUN
fsr-3199	901	6	staples	staple	NOUN
fsr-3199	901	7	0.0	0.0	NUM
fsr-3199	901	8	0.2	0.2	NUM
fsr-3199	901	9	0.4	0.4	NUM
fsr-3199	901	10	0.6	0.6	NUM
fsr-3199	901	11	0.8	0.8	NUM
fsr-3199	901	12	1.0	1.0	NUM
fsr-3199	901	13	ja	ja	PROPN
fsr-3199	901	14	n02	n02	PROPN
fsr-3199	901	15	ju	ju	PROPN
fsr-3199	901	16	n02	n02	PROPN
fsr-3199	901	17	n	n	CCONJ
fsr-3199	901	18	ov	ov	INTJ
fsr-3199	901	19	-0	-0	NOUN
fsr-3199	901	20	2	2	NUM
fsr-3199	901	21	a	a	DET
fsr-3199	901	22	pr	pr	NOUN
fsr-3199	901	23	-0	-0	PUNCT
fsr-3199	901	24	3	3	NUM
fsr-3199	901	25	se	se	PROPN
fsr-3199	901	26	p03	p03	PROPN
fsr-3199	901	27	fe	fe	PROPN
fsr-3199	901	28	b04	b04	PROPN
fsr-3199	901	29	ju	ju	PROPN
fsr-3199	901	30	l04	l04	PROPN
fsr-3199	901	31	d	d	PROPN
fsr-3199	901	32	ec	ec	PROPN
fsr-3199	901	33	-0	-0	PUNCT
fsr-3199	901	34	4	4	NUM
fsr-3199	901	35	m	m	NOUN
fsr-3199	901	36	ay	ay	NOUN
fsr-3199	901	37	-0	-0	NOUN
fsr-3199	901	38	5	5	NUM
fsr-3199	901	39	o	o	NOUN
fsr-3199	901	40	ct	ct	NUM
fsr-3199	901	41	-0	-0	SYM
fsr-3199	901	42	5	5	NUM
fsr-3199	901	43	m	m	PROPN
fsr-3199	901	44	ar	ar	NOUN
fsr-3199	901	45	-0	-0	PROPN
fsr-3199	901	46	6	6	NUM
fsr-3199	901	47	a	a	PRON
fsr-3199	901	48	ug	ug	ADP
fsr-3199	901	49	-0	-0	PROPN
fsr-3199	901	50	6	6	NUM
fsr-3199	901	51	ja	ja	PROPN
fsr-3199	901	52	n07	n07	PROPN
fsr-3199	901	53	ju	ju	PROPN
fsr-3199	901	54	n07	n07	PROPN
fsr-3199	901	55	n	n	INTJ
fsr-3199	901	56	ov	ov	INTJ
fsr-3199	901	57	-0	-0	PROPN
fsr-3199	901	58	7	7	NUM
fsr-3199	901	59	a	a	DET
fsr-3199	901	60	pr	pr	NOUN
fsr-3199	901	61	-0	-0	PUNCT
fsr-3199	901	62	8	8	NUM
fsr-3199	901	63	se	se	PROPN
fsr-3199	901	64	p08	p08	PROPN
fsr-3199	901	65	fe	fe	PROPN
fsr-3199	901	66	b09	b09	PROPN
fsr-3199	901	67	ju	ju	PROPN
fsr-3199	901	68	l09	l09	PROPN
fsr-3199	901	69	d	d	PROPN
fsr-3199	901	70	ec	ec	PROPN
fsr-3199	901	71	-0	-0	PROPN
fsr-3199	901	72	9	9	NUM
fsr-3199	901	73	m	m	NOUN
fsr-3199	901	74	ay	ay	NOUN
fsr-3199	901	75	-1	-1	NOUN
fsr-3199	901	76	0	0	PUNCT
fsr-3199	902	1	o	o	NOUN
fsr-3199	902	2	ct	ct	NUM
fsr-3199	902	3	-1	-1	NOUN
fsr-3199	902	4	0	0	NUM
fsr-3199	903	1	utilities	utility	NOUN
fsr-3199	903	2	0.0	0.0	NUM
fsr-3199	903	3	0.2	0.2	NUM
fsr-3199	903	4	0.4	0.4	NUM
fsr-3199	903	5	0.6	0.6	NUM
fsr-3199	903	6	0.8	0.8	NUM
fsr-3199	903	7	1.0	1.0	NUM
fsr-3199	903	8	ja	ja	PROPN
fsr-3199	903	9	n02	n02	PROPN
fsr-3199	903	10	ju	ju	PROPN
fsr-3199	903	11	n02	n02	PROPN
fsr-3199	903	12	n	n	CCONJ
fsr-3199	903	13	ov	ov	INTJ
fsr-3199	903	14	-0	-0	NOUN
fsr-3199	903	15	2	2	NUM
fsr-3199	903	16	a	a	DET
fsr-3199	903	17	pr	pr	NOUN
fsr-3199	903	18	-0	-0	PUNCT
fsr-3199	903	19	3	3	NUM
fsr-3199	903	20	se	se	PROPN
fsr-3199	903	21	p03	p03	PROPN
fsr-3199	903	22	fe	fe	PROPN
fsr-3199	903	23	b04	b04	PROPN
fsr-3199	903	24	ju	ju	PROPN
fsr-3199	903	25	l04	l04	PROPN
fsr-3199	903	26	d	d	PROPN
fsr-3199	903	27	ec	ec	PROPN
fsr-3199	903	28	-0	-0	PUNCT
fsr-3199	903	29	4	4	NUM
fsr-3199	903	30	m	m	NOUN
fsr-3199	903	31	ay	ay	NOUN
fsr-3199	903	32	-0	-0	NOUN
fsr-3199	903	33	5	5	NUM
fsr-3199	903	34	o	o	NOUN
fsr-3199	903	35	ct	ct	NUM
fsr-3199	903	36	-0	-0	SYM
fsr-3199	903	37	5	5	NUM
fsr-3199	903	38	m	m	PROPN
fsr-3199	903	39	ar	ar	NOUN
fsr-3199	903	40	-0	-0	PROPN
fsr-3199	903	41	6	6	NUM
fsr-3199	903	42	a	a	PRON
fsr-3199	903	43	ug	ug	ADP
fsr-3199	903	44	-0	-0	PROPN
fsr-3199	903	45	6	6	NUM
fsr-3199	903	46	ja	ja	PROPN
fsr-3199	903	47	n07	n07	PROPN
fsr-3199	903	48	ju	ju	PROPN
fsr-3199	903	49	n07	n07	PROPN
fsr-3199	903	50	n	n	INTJ
fsr-3199	903	51	ov	ov	INTJ
fsr-3199	903	52	-0	-0	PROPN
fsr-3199	903	53	7	7	NUM
fsr-3199	903	54	a	a	DET
fsr-3199	903	55	pr	pr	NOUN
fsr-3199	903	56	-0	-0	PUNCT
fsr-3199	903	57	8	8	NUM
fsr-3199	903	58	se	se	PROPN
fsr-3199	903	59	p08	p08	PROPN
fsr-3199	903	60	fe	fe	PROPN
fsr-3199	903	61	b09	b09	PROPN
fsr-3199	903	62	ju	ju	PROPN
fsr-3199	903	63	l09	l09	PROPN
fsr-3199	903	64	d	d	PROPN
fsr-3199	903	65	ec	ec	PROPN
fsr-3199	903	66	-0	-0	PROPN
fsr-3199	903	67	9	9	NUM
fsr-3199	903	68	m	m	NOUN
fsr-3199	903	69	ay	ay	NOUN
fsr-3199	903	70	-1	-1	NOUN
fsr-3199	903	71	0	0	PUNCT
fsr-3199	904	1	o	o	NOUN
fsr-3199	904	2	ct	ct	INTJ
fsr-3199	904	3	-1	-1	NOUN
fsr-3199	904	4	0	0	NUM
fsr-3199	905	1	healthcare	healthcare	NOUN
fsr-3199	905	2	0.0	0.0	NUM
fsr-3199	905	3	0.2	0.2	NUM
fsr-3199	905	4	0.4	0.4	NUM
fsr-3199	905	5	0.6	0.6	NUM
fsr-3199	905	6	0.8	0.8	NUM
fsr-3199	905	7	1.0	1.0	NUM
fsr-3199	905	8	ja	ja	PROPN
fsr-3199	905	9	n02	n02	PROPN
fsr-3199	905	10	ju	ju	PROPN
fsr-3199	905	11	n02	n02	PROPN
fsr-3199	905	12	n	n	CCONJ
fsr-3199	905	13	ov	ov	INTJ
fsr-3199	905	14	-0	-0	NOUN
fsr-3199	905	15	2	2	NUM
fsr-3199	905	16	a	a	DET
fsr-3199	905	17	pr	pr	NOUN
fsr-3199	905	18	-0	-0	PUNCT
fsr-3199	905	19	3	3	NUM
fsr-3199	905	20	se	se	PROPN
fsr-3199	905	21	p03	p03	PROPN
fsr-3199	905	22	fe	fe	PROPN
fsr-3199	905	23	b04	b04	PROPN
fsr-3199	905	24	ju	ju	PROPN
fsr-3199	905	25	l04	l04	PROPN
fsr-3199	905	26	d	d	PROPN
fsr-3199	905	27	ec	ec	PROPN
fsr-3199	905	28	-0	-0	PUNCT
fsr-3199	905	29	4	4	NUM
fsr-3199	905	30	m	m	NOUN
fsr-3199	905	31	ay	ay	NOUN
fsr-3199	905	32	-0	-0	NOUN
fsr-3199	905	33	5	5	NUM
fsr-3199	905	34	o	o	NOUN
fsr-3199	905	35	ct	ct	NUM
fsr-3199	905	36	-0	-0	SYM
fsr-3199	905	37	5	5	NUM
fsr-3199	905	38	m	m	PROPN
fsr-3199	905	39	ar	ar	NOUN
fsr-3199	905	40	-0	-0	PROPN
fsr-3199	905	41	6	6	NUM
fsr-3199	905	42	a	a	DET
fsr-3199	905	43	u	u	NOUN
fsr-3199	905	44	g	g	NOUN
fsr-3199	905	45	-0	-0	PROPN
fsr-3199	905	46	6	6	NUM
fsr-3199	905	47	ja	ja	PROPN
fsr-3199	905	48	n07	n07	PROPN
fsr-3199	905	49	ju	ju	PROPN
fsr-3199	905	50	n07	n07	PROPN
fsr-3199	905	51	n	n	INTJ
fsr-3199	905	52	ov	ov	INTJ
fsr-3199	905	53	-0	-0	PROPN
fsr-3199	905	54	7	7	NUM
fsr-3199	905	55	a	a	DET
fsr-3199	905	56	pr	pr	NOUN
fsr-3199	905	57	-0	-0	PUNCT
fsr-3199	905	58	8	8	NUM
fsr-3199	905	59	se	se	PROPN
fsr-3199	905	60	p08	p08	PROPN
fsr-3199	905	61	fe	fe	PROPN
fsr-3199	905	62	b09	b09	PROPN
fsr-3199	905	63	ju	ju	PROPN
fsr-3199	905	64	l09	l09	PROPN
fsr-3199	905	65	d	d	PROPN
fsr-3199	905	66	ec	ec	PROPN
fsr-3199	905	67	-0	-0	PROPN
fsr-3199	905	68	9	9	NUM
fsr-3199	905	69	m	m	PROPN
fsr-3199	905	70	a	a	DET
fsr-3199	905	71	y	y	NOUN
fsr-3199	905	72	-1	-1	NOUN
fsr-3199	905	73	0	0	PUNCT
fsr-3199	906	1	o	o	NOUN
fsr-3199	906	2	ct	ct	NUM
fsr-3199	906	3	-1	-1	NOUN
fsr-3199	906	4	0	0	NUM
fsr-3199	906	5	consumer	consumer	NOUN
fsr-3199	906	6	discretionary	discretionary	ADJ
fsr-3199	906	7	mf	mf	NOUN
fsr-3199	906	8	vs.	vs.	ADP
fsr-3199	906	9	etf	etf	NOUN
fsr-3199	906	10	mf	mf	X
fsr-3199	906	11	vs.	vs.	X
fsr-3199	906	12	spy	spy	NOUN
fsr-3199	906	13	etf	etf	NOUN
fsr-3199	906	14	vs.	vs.	ADP
fsr-3199	906	15	spy	spy	NOUN
fsr-3199	906	16	fig	fig	NOUN
fsr-3199	906	17	.	.	PUNCT
fsr-3199	907	1	4	4	NUM
fsr-3199	907	2	.	.	X
fsr-3199	907	3	thirty	thirty	NUM
fsr-3199	907	4	-	-	PUNCT
fsr-3199	907	5	six	six	NUM
fsr-3199	907	6	months	month	NOUN
fsr-3199	907	7	rolling	roll	VERB
fsr-3199	907	8	correlation	correlation	NOUN
fsr-3199	907	9	between	between	ADP
fsr-3199	907	10	funds	fund	NOUN
fsr-3199	907	11	.	.	PUNCT
fsr-3199	908	1	267c.y	267c.y	X
fsr-3199	908	2	.	.	PUNCT
fsr-3199	909	1	lin	lin	PROPN
fsr-3199	909	2	/	/	SYM
fsr-3199	909	3	financial	financial	ADJ
fsr-3199	909	4	services	service	NOUN
fsr-3199	909	5	review	review	VERB
fsr-3199	909	6	23	23	NUM
fsr-3199	909	7	(	(	PUNCT
fsr-3199	909	8	2014	2014	NUM
fsr-3199	909	9	)	)	PUNCT
fsr-3199	910	1	249–271	249–271	NUM
fsr-3199	910	2	of	of	ADP
fsr-3199	910	3	90	90	NUM
fsr-3199	910	4	stocks	stock	NOUN
fsr-3199	910	5	of	of	ADP
fsr-3199	910	6	the	the	DET
fsr-3199	910	7	top	top	ADJ
fsr-3199	910	8	10	10	NUM
fsr-3199	910	9	holdings	holding	NOUN
fsr-3199	910	10	of	of	ADP
fsr-3199	910	11	the	the	DET
fsr-3199	910	12	fidelity	fidelity	NOUN
fsr-3199	910	13	select	select	ADJ
fsr-3199	910	14	portfolios	portfolio	NOUN
fsr-3199	910	15	at	at	ADP
fsr-3199	910	16	the	the	DET
fsr-3199	910	17	end	end	NOUN
fsr-3199	910	18	of	of	ADP
fsr-3199	910	19	september	september	PROPN
fsr-3199	910	20	2012	2012	NUM
fsr-3199	910	21	are	be	AUX
fsr-3199	910	22	not	not	PART
fsr-3199	910	23	in	in	ADP
fsr-3199	910	24	the	the	DET
fsr-3199	910	25	s&p	s&p	PROPN
fsr-3199	910	26	500	500	NUM
fsr-3199	910	27	index.14	index.14	NOUN
fsr-3199	910	28	half	half	NOUN
fsr-3199	910	29	of	of	ADP
fsr-3199	910	30	that	that	DET
fsr-3199	910	31	eight	eight	NUM
fsr-3199	910	32	are	be	AUX
fsr-3199	910	33	foreign	foreign	ADJ
fsr-3199	910	34	stocks	stock	NOUN
fsr-3199	910	35	.	.	PUNCT
fsr-3199	911	1	seven	seven	NUM
fsr-3199	911	2	out	out	ADP
fsr-3199	911	3	of	of	ADP
fsr-3199	911	4	the	the	DET
fsr-3199	911	5	eight	eight	NUM
fsr-3199	911	6	has	have	VERB
fsr-3199	911	7	a	a	DET
fsr-3199	911	8	weight	weight	NOUN
fsr-3199	911	9	between	between	ADP
fsr-3199	911	10	1.59	1.59	NUM
fsr-3199	911	11	%	%	NOUN
fsr-3199	911	12	and	and	CCONJ
fsr-3199	911	13	4.05	4.05	NUM
fsr-3199	911	14	%	%	NOUN
fsr-3199	911	15	of	of	ADP
fsr-3199	911	16	corresponding	correspond	VERB
fsr-3199	911	17	sector	sector	NOUN
fsr-3199	911	18	mfs	mfs	PROPN
fsr-3199	911	19	;	;	PUNCT
fsr-3199	911	20	the	the	DET
fsr-3199	911	21	other	other	ADJ
fsr-3199	911	22	one	one	NUM
fsr-3199	911	23	weights	weight	NOUN
fsr-3199	911	24	13.66%.15	13.66%.15	NUM
fsr-3199	911	25	the	the	DET
fsr-3199	911	26	top	top	ADJ
fsr-3199	911	27	weighted	weight	VERB
fsr-3199	911	28	index	index	NOUN
fsr-3199	911	29	stocks	stock	NOUN
fsr-3199	911	30	also	also	ADV
fsr-3199	911	31	make	make	VERB
fsr-3199	911	32	the	the	DET
fsr-3199	911	33	backbone	backbone	NOUN
fsr-3199	911	34	of	of	ADP
fsr-3199	911	35	the	the	DET
fsr-3199	911	36	sector	sector	NOUN
fsr-3199	911	37	mutual	mutual	ADJ
fsr-3199	911	38	funds	fund	NOUN
fsr-3199	911	39	.	.	PUNCT
fsr-3199	912	1	the	the	DET
fsr-3199	912	2	number	number	NOUN
fsr-3199	912	3	of	of	ADP
fsr-3199	912	4	stocks	stock	NOUN
fsr-3199	912	5	in	in	ADP
fsr-3199	912	6	the	the	DET
fsr-3199	912	7	top	top	ADJ
fsr-3199	912	8	10	10	NUM
fsr-3199	912	9	holdings	holding	NOUN
fsr-3199	912	10	of	of	ADP
fsr-3199	912	11	both	both	DET
fsr-3199	912	12	sector	sector	NOUN
fsr-3199	912	13	mfs	mfs	NOUN
fsr-3199	912	14	and	and	CCONJ
fsr-3199	912	15	etfs	etfs	PROPN
fsr-3199	912	16	varies	vary	VERB
fsr-3199	912	17	from	from	ADP
fsr-3199	912	18	three	three	NUM
fsr-3199	912	19	to	to	PART
fsr-3199	912	20	seven	seven	NUM
fsr-3199	912	21	.	.	PUNCT
fsr-3199	913	1	seven	seven	NUM
fsr-3199	913	2	out	out	ADP
fsr-3199	913	3	of	of	ADP
fsr-3199	913	4	top	top	ADJ
fsr-3199	913	5	10	10	NUM
fsr-3199	913	6	holdings	holding	NOUN
fsr-3199	913	7	of	of	ADP
fsr-3199	913	8	the	the	DET
fsr-3199	913	9	materials	material	NOUN
fsr-3199	913	10	,	,	PUNCT
fsr-3199	913	11	industrials	industrial	NOUN
fsr-3199	913	12	,	,	PUNCT
fsr-3199	913	13	and	and	CCONJ
fsr-3199	913	14	healthcare	healthcare	NOUN
fsr-3199	913	15	mf	mf	NOUN
fsr-3199	913	16	are	be	AUX
fsr-3199	913	17	also	also	ADV
fsr-3199	913	18	in	in	ADP
fsr-3199	913	19	the	the	DET
fsr-3199	913	20	etf	etf	NOUN
fsr-3199	913	21	top	top	ADJ
fsr-3199	913	22	10	10	NUM
fsr-3199	913	23	list	list	NOUN
fsr-3199	913	24	,	,	PUNCT
fsr-3199	913	25	and	and	CCONJ
fsr-3199	913	26	the	the	DET
fsr-3199	913	27	top	top	ADJ
fsr-3199	913	28	10	10	NUM
fsr-3199	913	29	holdings	holding	NOUN
fsr-3199	913	30	make	make	VERB
fsr-3199	913	31	up	up	ADP
fsr-3199	913	32	between	between	ADP
fsr-3199	913	33	46	46	NUM
fsr-3199	913	34	%	%	NOUN
fsr-3199	913	35	and	and	CCONJ
fsr-3199	913	36	64	64	NUM
fsr-3199	913	37	%	%	NOUN
fsr-3199	913	38	of	of	ADP
fsr-3199	913	39	these	these	DET
fsr-3199	913	40	three	three	NUM
fsr-3199	913	41	mutual	mutual	ADJ
fsr-3199	913	42	funds	fund	NOUN
fsr-3199	913	43	.	.	PUNCT
fsr-3199	914	1	that	that	DET
fsr-3199	914	2	number	number	NOUN
fsr-3199	914	3	is	be	AUX
fsr-3199	914	4	six	six	NUM
fsr-3199	914	5	for	for	ADP
fsr-3199	914	6	the	the	DET
fsr-3199	914	7	consumer	consumer	NOUN
fsr-3199	914	8	staples	staple	NOUN
fsr-3199	914	9	and	and	CCONJ
fsr-3199	914	10	consumer	consumer	NOUN
fsr-3199	914	11	discretionary	discretionary	ADJ
fsr-3199	914	12	mf	mf	NOUN
fsr-3199	914	13	,	,	PUNCT
fsr-3199	914	14	five	five	NUM
fsr-3199	914	15	for	for	ADP
fsr-3199	914	16	the	the	DET
fsr-3199	914	17	energy	energy	NOUN
fsr-3199	914	18	and	and	CCONJ
fsr-3199	914	19	technology	technology	NOUN
fsr-3199	914	20	mf	mf	NOUN
fsr-3199	914	21	,	,	PUNCT
fsr-3199	914	22	four	four	NUM
fsr-3199	914	23	for	for	SCONJ
fsr-3199	914	24	the	the	DET
fsr-3199	914	25	utilities	utility	NOUN
fsr-3199	914	26	mf	mf	VERB
fsr-3199	914	27	,	,	PUNCT
fsr-3199	914	28	and	and	CCONJ
fsr-3199	914	29	three	three	NUM
fsr-3199	914	30	for	for	ADP
fsr-3199	914	31	the	the	DET
fsr-3199	914	32	financial	financial	ADJ
fsr-3199	914	33	mf	mf	NOUN
fsr-3199	914	34	.	.	PUNCT
fsr-3199	915	1	the	the	DET
fsr-3199	915	2	top	top	ADJ
fsr-3199	915	3	10	10	NUM
fsr-3199	915	4	holdings	holding	NOUN
fsr-3199	915	5	make	make	VERB
fsr-3199	915	6	up	up	ADP
fsr-3199	915	7	between	between	ADP
fsr-3199	915	8	29	29	NUM
fsr-3199	915	9	%	%	NOUN
fsr-3199	915	10	and	and	CCONJ
fsr-3199	915	11	68	68	NUM
fsr-3199	915	12	%	%	NOUN
fsr-3199	915	13	of	of	ADP
fsr-3199	915	14	the	the	DET
fsr-3199	915	15	funds	fund	NOUN
fsr-3199	915	16	in	in	ADP
fsr-3199	915	17	these	these	DET
fsr-3199	915	18	six	six	NUM
fsr-3199	915	19	sectors	sector	NOUN
fsr-3199	915	20	.	.	PUNCT
fsr-3199	916	1	5.2	5.2	NUM
fsr-3199	916	2	.	.	PUNCT
fsr-3199	917	1	fidelity	fidelity	PROPN
fsr-3199	917	2	fidelity	fidelity	PROPN
fsr-3199	917	3	had	have	AUX
fsr-3199	917	4	been	be	AUX
fsr-3199	917	5	the	the	DET
fsr-3199	917	6	largest	large	ADJ
fsr-3199	917	7	mutual	mutual	ADJ
fsr-3199	917	8	fund	fund	NOUN
fsr-3199	917	9	family	family	NOUN
fsr-3199	917	10	that	that	PRON
fsr-3199	917	11	mainly	mainly	ADV
fsr-3199	917	12	provides	provide	VERB
fsr-3199	917	13	actively	actively	ADV
fsr-3199	917	14	managed	manage	VERB
fsr-3199	917	15	mutual	mutual	ADJ
fsr-3199	917	16	funds	fund	NOUN
fsr-3199	917	17	for	for	ADP
fsr-3199	917	18	several	several	ADJ
fsr-3199	917	19	decades	decade	NOUN
fsr-3199	917	20	.	.	PUNCT
fsr-3199	918	1	pozen	pozen	NOUN
fsr-3199	918	2	and	and	CCONJ
fsr-3199	918	3	hamacher	hamacher	NOUN
fsr-3199	918	4	(	(	PUNCT
fsr-3199	918	5	2011	2011	NUM
fsr-3199	918	6	)	)	PUNCT
fsr-3199	918	7	argue	argue	VERB
fsr-3199	918	8	that	that	SCONJ
fsr-3199	918	9	fidelity	fidelity	NOUN
fsr-3199	918	10	,	,	PUNCT
fsr-3199	918	11	among	among	ADP
fsr-3199	918	12	several	several	ADJ
fsr-3199	918	13	other	other	ADJ
fsr-3199	918	14	fund	fund	NOUN
fsr-3199	918	15	families	family	NOUN
fsr-3199	918	16	,	,	PUNCT
fsr-3199	918	17	has	have	VERB
fsr-3199	918	18	two	two	NUM
fsr-3199	918	19	characteristics	characteristic	NOUN
fsr-3199	918	20	that	that	PRON
fsr-3199	918	21	contribute	contribute	VERB
fsr-3199	918	22	to	to	ADP
fsr-3199	918	23	its	its	PRON
fsr-3199	918	24	success	success	NOUN
fsr-3199	918	25	in	in	ADP
fsr-3199	918	26	the	the	DET
fsr-3199	918	27	u.s	u.s	PROPN
fsr-3199	918	28	.	.	PROPN
fsr-3199	918	29	mutual	mutual	ADJ
fsr-3199	918	30	fund	fund	NOUN
fsr-3199	918	31	business	business	NOUN
fsr-3199	918	32	:	:	PUNCT
fsr-3199	918	33	dedication	dedication	NOUN
fsr-3199	918	34	primary	primary	NOUN
fsr-3199	918	35	to	to	ADP
fsr-3199	918	36	asset	asset	NOUN
fsr-3199	918	37	management	management	NOUN
fsr-3199	918	38	and	and	CCONJ
fsr-3199	918	39	control	control	NOUN
fsr-3199	918	40	by	by	ADP
fsr-3199	918	41	investment	investment	NOUN
fsr-3199	918	42	professionals	professional	NOUN
fsr-3199	918	43	.	.	PUNCT
fsr-3199	919	1	the	the	DET
fsr-3199	919	2	fidelity	fidelity	PROPN
fsr-3199	919	3	fund	fund	PROPN
fsr-3199	919	4	family	family	NOUN
fsr-3199	919	5	has	have	AUX
fsr-3199	919	6	maintained	maintain	VERB
fsr-3199	919	7	top	top	ADJ
fsr-3199	919	8	market	market	NOUN
fsr-3199	919	9	shares	share	NOUN
fsr-3199	919	10	in	in	ADP
fsr-3199	919	11	the	the	DET
fsr-3199	919	12	past	past	ADJ
fsr-3199	919	13	decade	decade	NOUN
fsr-3199	919	14	:	:	PUNCT
fsr-3199	919	15	10.2	10.2	NUM
fsr-3199	919	16	%	%	NOUN
fsr-3199	919	17	,	,	PUNCT
fsr-3199	919	18	11.8	11.8	NUM
fsr-3199	919	19	%	%	NOUN
fsr-3199	919	20	,	,	PUNCT
fsr-3199	919	21	and	and	CCONJ
fsr-3199	919	22	11.3	11.3	NUM
fsr-3199	919	23	%	%	NOUN
fsr-3199	919	24	in	in	ADP
fsr-3199	919	25	year	year	NOUN
fsr-3199	919	26	1990	1990	NUM
fsr-3199	919	27	,	,	PUNCT
fsr-3199	919	28	1995	1995	NUM
fsr-3199	919	29	,	,	PUNCT
fsr-3199	919	30	and	and	CCONJ
fsr-3199	919	31	2010	2010	NUM
fsr-3199	919	32	,	,	PUNCT
fsr-3199	919	33	respectively	respectively	ADV
fsr-3199	919	34	.	.	PUNCT
fsr-3199	920	1	it	it	PRON
fsr-3199	920	2	was	be	AUX
fsr-3199	920	3	no	no	INTJ
fsr-3199	920	4	.	.	NOUN
fsr-3199	920	5	1	1	NUM
fsr-3199	920	6	in	in	ADP
fsr-3199	920	7	1990	1990	NUM
fsr-3199	920	8	and	and	CCONJ
fsr-3199	920	9	1995	1995	NUM
fsr-3199	920	10	,	,	PUNCT
fsr-3199	920	11	but	but	CCONJ
fsr-3199	920	12	passed	pass	VERB
fsr-3199	920	13	by	by	ADP
fsr-3199	920	14	vanguard	vanguard	NOUN
fsr-3199	920	15	(	(	PUNCT
fsr-3199	920	16	12.1	12.1	NUM
fsr-3199	920	17	%	%	NOUN
fsr-3199	920	18	)	)	PUNCT
fsr-3199	920	19	in	in	ADP
fsr-3199	920	20	2010	2010	NUM
fsr-3199	920	21	.	.	PUNCT
fsr-3199	921	1	fidelity	fidelity	PROPN
fsr-3199	921	2	’s	’s	PART
fsr-3199	921	3	stock	stock	NOUN
fsr-3199	921	4	is	be	AUX
fsr-3199	921	5	effectively	effectively	ADV
fsr-3199	921	6	controlled	control	VERB
fsr-3199	921	7	by	by	ADP
fsr-3199	921	8	members	member	NOUN
fsr-3199	921	9	of	of	ADP
fsr-3199	921	10	its	its	PRON
fsr-3199	921	11	funding	funding	NOUN
fsr-3199	921	12	family	family	NOUN
fsr-3199	921	13	,	,	PUNCT
fsr-3199	921	14	which	which	PRON
fsr-3199	921	15	relieves	relieve	VERB
fsr-3199	921	16	the	the	DET
fsr-3199	921	17	short	short	ADJ
fsr-3199	921	18	-	-	PUNCT
fsr-3199	921	19	term	term	NOUN
fsr-3199	921	20	performance	performance	NOUN
fsr-3199	921	21	pressure	pressure	NOUN
fsr-3199	921	22	from	from	ADP
fsr-3199	921	23	public	public	ADJ
fsr-3199	921	24	shareholders	shareholder	NOUN
fsr-3199	921	25	to	to	PART
fsr-3199	921	26	increase	increase	VERB
fsr-3199	921	27	quarterly	quarterly	ADJ
fsr-3199	921	28	earnings	earning	NOUN
fsr-3199	921	29	.	.	PUNCT
fsr-3199	922	1	they	they	PRON
fsr-3199	922	2	also	also	ADV
fsr-3199	922	3	stated	state	VERB
fsr-3199	922	4	that	that	SCONJ
fsr-3199	922	5	fidelity	fidelity	PROPN
fsr-3199	922	6	can	can	AUX
fsr-3199	922	7	develop	develop	VERB
fsr-3199	922	8	compensation	compensation	NOUN
fsr-3199	922	9	programs	program	NOUN
fsr-3199	922	10	that	that	PRON
fsr-3199	922	11	promote	promote	VERB
fsr-3199	922	12	top	top	ADJ
fsr-3199	922	13	performance	performance	NOUN
fsr-3199	922	14	.	.	PUNCT
fsr-3199	923	1	fidelity	fidelity	PROPN
fsr-3199	923	2	’s	’s	PART
fsr-3199	923	3	megellan	megellan	PROPN
fsr-3199	923	4	fund	fund	PROPN
fsr-3199	923	5	has	have	AUX
fsr-3199	923	6	long	long	ADV
fsr-3199	923	7	been	be	AUX
fsr-3199	923	8	used	use	VERB
fsr-3199	923	9	as	as	ADP
fsr-3199	923	10	an	an	DET
fsr-3199	923	11	evidence	evidence	NOUN
fsr-3199	923	12	to	to	PART
fsr-3199	923	13	defy	defy	VERB
fsr-3199	923	14	emh	emh	PROPN
fsr-3199	923	15	(	(	PUNCT
fsr-3199	923	16	see	see	VERB
fsr-3199	923	17	kochman	kochman	NOUN
fsr-3199	923	18	and	and	CCONJ
fsr-3199	923	19	badarinathi	badarinathi	PROPN
fsr-3199	923	20	1993	1993	NUM
fsr-3199	923	21	and	and	CCONJ
fsr-3199	923	22	marcus	marcus	PROPN
fsr-3199	923	23	1990	1990	NUM
fsr-3199	923	24	)	)	PUNCT
fsr-3199	923	25	.	.	PUNCT
fsr-3199	924	1	fidelity	fidelity	PROPN
fsr-3199	924	2	’s	’s	PART
fsr-3199	924	3	large	large	ADJ
fsr-3199	924	4	size	size	NOUN
fsr-3199	924	5	can	can	AUX
fsr-3199	924	6	also	also	ADV
fsr-3199	924	7	potentially	potentially	ADV
fsr-3199	924	8	gain	gain	VERB
fsr-3199	924	9	an	an	DET
fsr-3199	924	10	insider	insider	NOUN
fsr-3199	924	11	edge	edge	NOUN
fsr-3199	924	12	as	as	SCONJ
fsr-3199	924	13	golec	golec	NOUN
fsr-3199	924	14	(	(	PUNCT
fsr-3199	924	15	2007	2007	NUM
fsr-3199	924	16	)	)	PUNCT
fsr-3199	924	17	shows	show	VERB
fsr-3199	924	18	some	some	DET
fsr-3199	924	19	evidence	evidence	NOUN
fsr-3199	924	20	on	on	ADP
fsr-3199	924	21	informed	informed	ADJ
fsr-3199	924	22	trades	trade	NOUN
fsr-3199	924	23	made	make	VERB
fsr-3199	924	24	by	by	ADP
fsr-3199	924	25	fidelity	fidelity	NOUN
fsr-3199	924	26	funds	fund	NOUN
fsr-3199	924	27	.	.	PUNCT
fsr-3199	925	1	the	the	DET
fsr-3199	925	2	large	large	ADJ
fsr-3199	925	3	size	size	NOUN
fsr-3199	925	4	of	of	ADP
fsr-3199	925	5	fidelity	fidelity	PROPN
fsr-3199	925	6	’s	’s	PART
fsr-3199	925	7	assets	asset	NOUN
fsr-3199	925	8	under	under	ADP
fsr-3199	925	9	management	management	NOUN
fsr-3199	925	10	can	can	AUX
fsr-3199	925	11	provide	provide	VERB
fsr-3199	925	12	economy	economy	NOUN
fsr-3199	925	13	of	of	ADP
fsr-3199	925	14	scale	scale	NOUN
fsr-3199	925	15	for	for	ADP
fsr-3199	925	16	securities	security	NOUN
fsr-3199	925	17	research	research	NOUN
fsr-3199	925	18	,	,	PUNCT
fsr-3199	925	19	which	which	PRON
fsr-3199	925	20	aids	aid	VERB
fsr-3199	925	21	the	the	DET
fsr-3199	925	22	key	key	ADJ
fsr-3199	925	23	element	element	NOUN
fsr-3199	925	24	of	of	ADP
fsr-3199	925	25	active	active	ADJ
fsr-3199	925	26	management	management	NOUN
fsr-3199	925	27	:	:	PUNCT
fsr-3199	925	28	security	security	NOUN
fsr-3199	925	29	selecting	selecting	NOUN
fsr-3199	925	30	.	.	PUNCT
fsr-3199	926	1	unlike	unlike	ADP
fsr-3199	926	2	passive	passive	ADJ
fsr-3199	926	3	managers	manager	NOUN
fsr-3199	926	4	,	,	PUNCT
fsr-3199	926	5	who	who	PRON
fsr-3199	926	6	often	often	ADV
fsr-3199	926	7	do	do	VERB
fsr-3199	926	8	little	little	ADJ
fsr-3199	926	9	on	on	ADP
fsr-3199	926	10	stock	stock	NOUN
fsr-3199	926	11	selection	selection	NOUN
fsr-3199	926	12	,	,	PUNCT
fsr-3199	926	13	active	active	ADJ
fsr-3199	926	14	managers	manager	NOUN
fsr-3199	926	15	can	can	AUX
fsr-3199	926	16	beat	beat	VERB
fsr-3199	926	17	their	their	PRON
fsr-3199	926	18	benchmark	benchmark	NOUN
fsr-3199	926	19	by	by	ADP
fsr-3199	926	20	overweighting	overweighte	VERB
fsr-3199	926	21	future	future	ADJ
fsr-3199	926	22	winners	winner	NOUN
fsr-3199	926	23	,	,	PUNCT
fsr-3199	926	24	underweighting	underweighte	VERB
fsr-3199	926	25	future	future	ADJ
fsr-3199	926	26	losers	loser	NOUN
fsr-3199	926	27	,	,	PUNCT
fsr-3199	926	28	or	or	CCONJ
fsr-3199	926	29	some	some	DET
fsr-3199	926	30	combination	combination	NOUN
fsr-3199	926	31	of	of	ADP
fsr-3199	926	32	both	both	PRON
fsr-3199	926	33	.	.	PUNCT
fsr-3199	927	1	they	they	PRON
fsr-3199	927	2	also	also	ADV
fsr-3199	927	3	have	have	VERB
fsr-3199	927	4	the	the	DET
fsr-3199	927	5	freedom	freedom	NOUN
fsr-3199	927	6	of	of	ADP
fsr-3199	927	7	holding	hold	VERB
fsr-3199	927	8	cash	cash	NOUN
fsr-3199	927	9	.	.	PUNCT
fsr-3199	928	1	focusing	focus	VERB
fsr-3199	928	2	on	on	ADP
fsr-3199	928	3	only	only	ADV
fsr-3199	928	4	one	one	NUM
fsr-3199	928	5	sector	sector	NOUN
fsr-3199	928	6	,	,	PUNCT
fsr-3199	928	7	sector	sector	NOUN
fsr-3199	928	8	fund	fund	NOUN
fsr-3199	928	9	managers	manager	NOUN
fsr-3199	928	10	can	can	AUX
fsr-3199	928	11	potentially	potentially	ADV
fsr-3199	928	12	gain	gain	VERB
fsr-3199	928	13	growing	grow	VERB
fsr-3199	928	14	knowledge	knowledge	NOUN
fsr-3199	928	15	and	and	CCONJ
fsr-3199	928	16	experience	experience	NOUN
fsr-3199	928	17	dealing	deal	VERB
fsr-3199	928	18	with	with	ADP
fsr-3199	928	19	stocks	stock	NOUN
fsr-3199	928	20	in	in	ADP
fsr-3199	928	21	that	that	DET
fsr-3199	928	22	sector	sector	NOUN
fsr-3199	928	23	,	,	PUNCT
fsr-3199	928	24	which	which	PRON
fsr-3199	928	25	could	could	AUX
fsr-3199	928	26	help	help	VERB
fsr-3199	928	27	their	their	PRON
fsr-3199	928	28	performance	performance	NOUN
fsr-3199	928	29	.	.	PUNCT
fsr-3199	929	1	elton	elton	PROPN
fsr-3199	929	2	,	,	PUNCT
fsr-3199	929	3	gruber	gruber	PROPN
fsr-3199	929	4	,	,	PUNCT
fsr-3199	929	5	and	and	CCONJ
fsr-3199	929	6	green	green	ADJ
fsr-3199	929	7	(	(	PUNCT
fsr-3199	929	8	2007	2007	NUM
fsr-3199	929	9	)	)	PUNCT
fsr-3199	929	10	explain	explain	VERB
fsr-3199	929	11	why	why	SCONJ
fsr-3199	929	12	funds	fund	NOUN
fsr-3199	929	13	may	may	AUX
fsr-3199	929	14	be	be	AUX
fsr-3199	929	15	more	more	ADV
fsr-3199	929	16	similar	similar	ADJ
fsr-3199	929	17	inside	inside	ADV
fsr-3199	929	18	than	than	ADP
fsr-3199	929	19	outside	outside	ADJ
fsr-3199	929	20	fund	fund	NOUN
fsr-3199	929	21	families	family	NOUN
fsr-3199	929	22	:	:	PUNCT
fsr-3199	929	23	portfolio	portfolio	NOUN
fsr-3199	929	24	managers	manager	NOUN
fsr-3199	929	25	within	within	ADP
fsr-3199	929	26	families	family	NOUN
fsr-3199	929	27	are	be	AUX
fsr-3199	929	28	likely	likely	ADJ
fsr-3199	929	29	to	to	PART
fsr-3199	929	30	have	have	VERB
fsr-3199	929	31	access	access	NOUN
fsr-3199	929	32	to	to	ADP
fsr-3199	929	33	the	the	DET
fsr-3199	929	34	same	same	ADJ
fsr-3199	929	35	research	research	NOUN
fsr-3199	929	36	analysis	analysis	NOUN
fsr-3199	929	37	produced	produce	VERB
fsr-3199	929	38	either	either	CCONJ
fsr-3199	929	39	by	by	ADP
fsr-3199	929	40	internal	internal	ADJ
fsr-3199	929	41	analysts	analyst	NOUN
fsr-3199	929	42	or	or	CCONJ
fsr-3199	929	43	by	by	ADP
fsr-3199	929	44	a	a	DET
fsr-3199	929	45	particular	particular	ADJ
fsr-3199	929	46	set	set	NOUN
fsr-3199	929	47	of	of	ADP
fsr-3199	929	48	external	external	ADJ
fsr-3199	929	49	research	research	NOUN
fsr-3199	929	50	firms	firm	NOUN
fsr-3199	929	51	;	;	PUNCT
fsr-3199	929	52	portfolio	portfolio	NOUN
fsr-3199	929	53	managers	manager	NOUN
fsr-3199	929	54	may	may	AUX
fsr-3199	929	55	begin	begin	VERB
fsr-3199	929	56	the	the	DET
fsr-3199	929	57	security	security	NOUN
fsr-3199	929	58	selection	selection	NOUN
fsr-3199	929	59	process	process	NOUN
fsr-3199	929	60	with	with	ADP
fsr-3199	929	61	an	an	DET
fsr-3199	929	62	economic	economic	ADJ
fsr-3199	929	63	forecast	forecast	NOUN
fsr-3199	929	64	that	that	PRON
fsr-3199	929	65	is	be	AUX
fsr-3199	929	66	shared	share	VERB
fsr-3199	929	67	by	by	ADP
fsr-3199	929	68	other	other	ADJ
fsr-3199	929	69	fund	fund	NOUN
fsr-3199	929	70	managers	manager	NOUN
fsr-3199	929	71	within	within	ADP
fsr-3199	929	72	the	the	DET
fsr-3199	929	73	firm	firm	NOUN
fsr-3199	929	74	.	.	PUNCT
fsr-3199	930	1	it	it	PRON
fsr-3199	930	2	is	be	AUX
fsr-3199	930	3	not	not	PART
fsr-3199	930	4	a	a	DET
fsr-3199	930	5	surprise	surprise	NOUN
fsr-3199	930	6	that	that	SCONJ
fsr-3199	930	7	fidelity	fidelity	NOUN
fsr-3199	930	8	sector	sector	NOUN
fsr-3199	930	9	funds	fund	NOUN
fsr-3199	930	10	as	as	SCONJ
fsr-3199	930	11	a	a	DET
fsr-3199	930	12	group	group	NOUN
fsr-3199	930	13	can	can	AUX
fsr-3199	930	14	outperform	outperform	VERB
fsr-3199	930	15	when	when	SCONJ
fsr-3199	930	16	the	the	DET
fsr-3199	930	17	shared	share	VERB
fsr-3199	930	18	research	research	NOUN
fsr-3199	930	19	and	and	CCONJ
fsr-3199	930	20	macro	macro	ADJ
fsr-3199	930	21	view	view	NOUN
fsr-3199	930	22	work	work	VERB
fsr-3199	930	23	well	well	ADV
fsr-3199	930	24	.	.	PUNCT
fsr-3199	931	1	268	268	NUM
fsr-3199	931	2	c.y	c.y	PROPN
fsr-3199	931	3	.	.	PROPN
fsr-3199	931	4	lin	lin	PROPN
fsr-3199	931	5	/	/	SYM
fsr-3199	931	6	financial	financial	ADJ
fsr-3199	931	7	services	service	NOUN
fsr-3199	931	8	review	review	VERB
fsr-3199	931	9	23	23	NUM
fsr-3199	931	10	(	(	PUNCT
fsr-3199	931	11	2014	2014	NUM
fsr-3199	931	12	)	)	PUNCT
fsr-3199	932	1	249–271	249–271	NUM
fsr-3199	932	2	6	6	NUM
fsr-3199	932	3	.	.	PUNCT
fsr-3199	932	4	conclusion	conclusion	NOUN
fsr-3199	932	5	this	this	DET
fsr-3199	932	6	article	article	NOUN
fsr-3199	932	7	is	be	AUX
fsr-3199	932	8	one	one	NUM
fsr-3199	932	9	of	of	ADP
fsr-3199	932	10	the	the	DET
fsr-3199	932	11	first	first	ADJ
fsr-3199	932	12	that	that	PRON
fsr-3199	932	13	reports	report	VERB
fsr-3199	932	14	detailed	detailed	ADJ
fsr-3199	932	15	analysis	analysis	NOUN
fsr-3199	932	16	on	on	ADP
fsr-3199	932	17	individual	individual	ADJ
fsr-3199	932	18	equity	equity	NOUN
fsr-3199	932	19	sector	sector	NOUN
fsr-3199	932	20	fund	fund	NOUN
fsr-3199	932	21	performance	performance	NOUN
fsr-3199	932	22	.	.	PUNCT
fsr-3199	933	1	it	it	PRON
fsr-3199	933	2	also	also	ADV
fsr-3199	933	3	contributes	contribute	VERB
fsr-3199	933	4	to	to	ADP
fsr-3199	933	5	the	the	DET
fsr-3199	933	6	literature	literature	NOUN
fsr-3199	933	7	by	by	ADP
fsr-3199	933	8	adding	add	VERB
fsr-3199	933	9	evidence	evidence	NOUN
fsr-3199	933	10	of	of	ADP
fsr-3199	933	11	active	active	ADJ
fsr-3199	933	12	equity	equity	NOUN
fsr-3199	933	13	management	management	NOUN
fsr-3199	933	14	outperformance	outperformance	NOUN
fsr-3199	933	15	.	.	PUNCT
fsr-3199	934	1	i	i	PRON
fsr-3199	934	2	find	find	VERB
fsr-3199	934	3	considerable	considerable	ADJ
fsr-3199	934	4	evidence	evidence	NOUN
fsr-3199	934	5	that	that	SCONJ
fsr-3199	934	6	sector	sector	NOUN
fsr-3199	934	7	mutual	mutual	ADJ
fsr-3199	934	8	funds	fund	NOUN
fsr-3199	934	9	,	,	PUNCT
fsr-3199	934	10	the	the	DET
fsr-3199	934	11	nine	nine	NUM
fsr-3199	934	12	fidelity	fidelity	NOUN
fsr-3199	934	13	select	select	ADJ
fsr-3199	934	14	portfolios	portfolio	NOUN
fsr-3199	934	15	here	here	ADV
fsr-3199	934	16	,	,	PUNCT
fsr-3199	934	17	have	have	AUX
fsr-3199	934	18	provided	provide	VERB
fsr-3199	934	19	better	well	ADJ
fsr-3199	934	20	after	after	ADP
fsr-3199	934	21	-	-	PUNCT
fsr-3199	934	22	expense	expense	NOUN
fsr-3199	934	23	returns	return	NOUN
fsr-3199	934	24	against	against	ADP
fsr-3199	934	25	broader	broad	ADJ
fsr-3199	934	26	market	market	NOUN
fsr-3199	934	27	etf	etf	NOUN
fsr-3199	934	28	,	,	PUNCT
fsr-3199	934	29	spy	spy	NOUN
fsr-3199	934	30	,	,	PUNCT
fsr-3199	934	31	and	and	CCONJ
fsr-3199	934	32	their	their	PRON
fsr-3199	934	33	peer	peer	NOUN
fsr-3199	934	34	sector	sector	NOUN
fsr-3199	934	35	etfs	etfs	NOUN
fsr-3199	934	36	,	,	PUNCT
fsr-3199	934	37	the	the	DET
fsr-3199	934	38	nine	nine	NUM
fsr-3199	934	39	select	select	ADJ
fsr-3199	934	40	sector	sector	NOUN
fsr-3199	934	41	spdr	spdr	NOUN
fsr-3199	934	42	funds	fund	NOUN
fsr-3199	934	43	,	,	PUNCT
fsr-3199	934	44	during	during	ADP
fsr-3199	934	45	the	the	DET
fsr-3199	934	46	sample	sample	NOUN
fsr-3199	934	47	period	period	NOUN
fsr-3199	934	48	1999–2010	1999–2010	NUM
fsr-3199	934	49	.	.	PUNCT
fsr-3199	935	1	not	not	PART
fsr-3199	935	2	only	only	ADV
fsr-3199	935	3	do	do	AUX
fsr-3199	935	4	they	they	PRON
fsr-3199	935	5	achieve	achieve	VERB
fsr-3199	935	6	higher	high	ADJ
fsr-3199	935	7	nominal	nominal	ADJ
fsr-3199	935	8	returns	return	NOUN
fsr-3199	935	9	over	over	ADP
fsr-3199	935	10	the	the	DET
fsr-3199	935	11	12	12	NUM
fsr-3199	935	12	-	-	PUNCT
fsr-3199	935	13	year	year	NOUN
fsr-3199	935	14	period	period	NOUN
fsr-3199	935	15	except	except	SCONJ
fsr-3199	935	16	for	for	ADP
fsr-3199	935	17	few	few	ADJ
fsr-3199	935	18	sector	sector	NOUN
fsr-3199	935	19	mfs	mfs	PROPN
fsr-3199	935	20	,	,	PUNCT
fsr-3199	935	21	some	some	PRON
fsr-3199	935	22	of	of	ADP
fsr-3199	935	23	the	the	DET
fsr-3199	935	24	funds	fund	NOUN
fsr-3199	935	25	also	also	ADV
fsr-3199	935	26	generate	generate	VERB
fsr-3199	935	27	higher	high	ADJ
fsr-3199	935	28	riskadjusted	riskadjuste	VERB
fsr-3199	935	29	returns	return	NOUN
fsr-3199	935	30	measured	measure	VERB
fsr-3199	935	31	by	by	ADP
fsr-3199	935	32	sharpe	sharpe	PROPN
fsr-3199	935	33	ratio16	ratio16	PROPN
fsr-3199	935	34	and	and	CCONJ
fsr-3199	935	35	!	!	PUNCT
fsr-3199	936	1	from	from	ADP
fsr-3199	936	2	various	various	ADJ
fsr-3199	936	3	asset	asset	NOUN
fsr-3199	936	4	pricing	pricing	NOUN
fsr-3199	936	5	models	model	NOUN
fsr-3199	936	6	.	.	PUNCT
fsr-3199	937	1	none	none	NOUN
fsr-3199	937	2	of	of	ADP
fsr-3199	937	3	the	the	DET
fsr-3199	937	4	sector	sector	NOUN
fsr-3199	937	5	mfs	mfs	NOUN
fsr-3199	937	6	generates	generate	VERB
fsr-3199	937	7	a	a	DET
fsr-3199	937	8	significant	significant	ADJ
fsr-3199	937	9	negative	negative	NOUN
fsr-3199	937	10	!	!	PUNCT
fsr-3199	938	1	for	for	ADP
fsr-3199	938	2	the	the	DET
fsr-3199	938	3	full	full	ADJ
fsr-3199	938	4	sample	sample	NOUN
fsr-3199	938	5	period	period	NOUN
fsr-3199	938	6	no	no	ADV
fsr-3199	938	7	matter	matter	ADV
fsr-3199	938	8	which	which	DET
fsr-3199	938	9	asset	asset	NOUN
fsr-3199	938	10	pricing	pricing	NOUN
fsr-3199	938	11	model	model	NOUN
fsr-3199	938	12	is	be	AUX
fsr-3199	938	13	used	use	VERB
fsr-3199	938	14	.	.	PUNCT
fsr-3199	939	1	that	that	PRON
fsr-3199	939	2	is	is	ADV
fsr-3199	939	3	,	,	PUNCT
fsr-3199	939	4	the	the	DET
fsr-3199	939	5	sector	sector	NOUN
fsr-3199	939	6	mfs	mfs	NOUN
fsr-3199	939	7	do	do	AUX
fsr-3199	939	8	not	not	PART
fsr-3199	939	9	underperform	underperform	NOUN
fsr-3199	939	10	spy	spy	NOUN
fsr-3199	939	11	or	or	CCONJ
fsr-3199	939	12	peer	peer	NOUN
fsr-3199	939	13	etfs	etfs	NOUN
fsr-3199	939	14	measured	measure	VERB
fsr-3199	939	15	by	by	ADP
fsr-3199	939	16	!	!	PUNCT
fsr-3199	939	17	.	.	PUNCT
fsr-3199	940	1	the	the	DET
fsr-3199	940	2	materials	material	NOUN
fsr-3199	940	3	and	and	CCONJ
fsr-3199	940	4	the	the	DET
fsr-3199	940	5	technology	technology	NOUN
fsr-3199	940	6	sector	sector	NOUN
fsr-3199	940	7	mf	mf	NOUN
fsr-3199	940	8	stand	stand	VERB
fsr-3199	940	9	out	out	ADP
fsr-3199	940	10	in	in	ADP
fsr-3199	940	11	the	the	DET
fsr-3199	940	12	analysis	analysis	NOUN
fsr-3199	940	13	.	.	PUNCT
fsr-3199	941	1	the	the	DET
fsr-3199	941	2	materials	material	NOUN
fsr-3199	941	3	mf	mf	VERB
fsr-3199	941	4	beats	beat	VERB
fsr-3199	941	5	its	its	PRON
fsr-3199	941	6	peer	peer	NOUN
fsr-3199	941	7	etf	etf	NOUN
fsr-3199	941	8	and	and	CCONJ
fsr-3199	941	9	spy	spy	NOUN
fsr-3199	941	10	across	across	ADP
fsr-3199	941	11	the	the	DET
fsr-3199	941	12	board	board	NOUN
fsr-3199	941	13	for	for	ADP
fsr-3199	941	14	the	the	DET
fsr-3199	941	15	full	full	ADJ
fsr-3199	941	16	sample	sample	NOUN
fsr-3199	941	17	period	period	NOUN
fsr-3199	941	18	:	:	PUNCT
fsr-3199	941	19	second	second	ADV
fsr-3199	941	20	highest	high	ADJ
fsr-3199	941	21	12	12	NUM
fsr-3199	941	22	-	-	PUNCT
fsr-3199	941	23	year	year	NOUN
fsr-3199	941	24	return	return	NOUN
fsr-3199	941	25	,	,	PUNCT
fsr-3199	941	26	highest	high	ADJ
fsr-3199	941	27	sharpe	sharpe	NOUN
fsr-3199	941	28	ratio	ratio	NOUN
fsr-3199	941	29	,	,	PUNCT
fsr-3199	941	30	and	and	CCONJ
fsr-3199	941	31	significant	significant	ADJ
fsr-3199	941	32	positive	positive	ADJ
fsr-3199	941	33	!	!	PUNCT
fsr-3199	942	1	s	s	PART
fsr-3199	942	2	in	in	ADP
fsr-3199	942	3	all	all	DET
fsr-3199	942	4	four	four	NUM
fsr-3199	942	5	regression	regression	NOUN
fsr-3199	942	6	models	model	NOUN
fsr-3199	942	7	.	.	PUNCT
fsr-3199	943	1	the	the	DET
fsr-3199	943	2	annualized	annualize	VERB
fsr-3199	943	3	abnormal	abnormal	ADJ
fsr-3199	943	4	return	return	NOUN
fsr-3199	943	5	of	of	ADP
fsr-3199	943	6	the	the	DET
fsr-3199	943	7	materials	material	NOUN
fsr-3199	943	8	sector	sector	NOUN
fsr-3199	943	9	mf	mf	NOUN
fsr-3199	943	10	is	be	AUX
fsr-3199	943	11	11.856	11.856	NUM
fsr-3199	943	12	%	%	NOUN
fsr-3199	943	13	,	,	PUNCT
fsr-3199	943	14	8.628	8.628	NUM
fsr-3199	943	15	%	%	NOUN
fsr-3199	943	16	,	,	PUNCT
fsr-3199	943	17	and	and	CCONJ
fsr-3199	943	18	8.472	8.472	NUM
fsr-3199	943	19	%	%	NOUN
fsr-3199	943	20	against	against	ADP
fsr-3199	943	21	spy	spy	NOUN
fsr-3199	943	22	and	and	CCONJ
fsr-3199	943	23	6.072	6.072	NUM
fsr-3199	943	24	%	%	NOUN
fsr-3199	943	25	against	against	ADP
fsr-3199	943	26	xlb	xlb	PROPN
fsr-3199	943	27	using	use	VERB
fsr-3199	943	28	factor	factor	NOUN
fsr-3199	943	29	models	model	NOUN
fsr-3199	943	30	.	.	PUNCT
fsr-3199	944	1	the	the	DET
fsr-3199	944	2	technology	technology	NOUN
fsr-3199	944	3	mf	mf	VERB
fsr-3199	944	4	also	also	ADV
fsr-3199	944	5	beats	beat	VERB
fsr-3199	944	6	both	both	DET
fsr-3199	944	7	spy	spy	NOUN
fsr-3199	944	8	and	and	CCONJ
fsr-3199	944	9	peer	peer	NOUN
fsr-3199	944	10	etfs	etfs	NOUN
fsr-3199	944	11	on	on	ADP
fsr-3199	944	12	12	12	NUM
fsr-3199	944	13	-	-	PUNCT
fsr-3199	944	14	year	year	NOUN
fsr-3199	944	15	return	return	NOUN
fsr-3199	944	16	,	,	PUNCT
fsr-3199	944	17	sharpe	sharpe	NOUN
fsr-3199	944	18	ratio	ratio	NOUN
fsr-3199	944	19	,	,	PUNCT
fsr-3199	944	20	and	and	CCONJ
fsr-3199	944	21	most	most	ADJ
fsr-3199	944	22	regression	regression	NOUN
fsr-3199	944	23	-	-	PUNCT
fsr-3199	944	24	based	base	VERB
fsr-3199	944	25	measures	measure	NOUN
fsr-3199	944	26	.	.	PUNCT
fsr-3199	945	1	it	it	PRON
fsr-3199	945	2	generates	generate	VERB
fsr-3199	945	3	annualized	annualize	VERB
fsr-3199	945	4	abnormal	abnormal	ADJ
fsr-3199	945	5	return	return	NOUN
fsr-3199	945	6	of	of	ADP
fsr-3199	945	7	7.368	7.368	NUM
fsr-3199	945	8	%	%	NOUN
fsr-3199	945	9	and	and	CCONJ
fsr-3199	945	10	7.320	7.320	NUM
fsr-3199	945	11	%	%	NOUN
fsr-3199	945	12	against	against	ADP
fsr-3199	945	13	spy	spy	NOUN
fsr-3199	945	14	using	use	VERB
fsr-3199	945	15	the	the	DET
fsr-3199	945	16	three	three	NUM
fsr-3199	945	17	-	-	PUNCT
fsr-3199	945	18	factor	factor	NOUN
fsr-3199	945	19	and	and	CCONJ
fsr-3199	945	20	four	four	NUM
fsr-3199	945	21	-	-	PUNCT
fsr-3199	945	22	factor	factor	NOUN
fsr-3199	945	23	models	model	NOUN
fsr-3199	945	24	,	,	PUNCT
fsr-3199	945	25	and	and	CCONJ
fsr-3199	945	26	8.268	8.268	NUM
fsr-3199	945	27	%	%	NOUN
fsr-3199	945	28	against	against	ADP
fsr-3199	945	29	xlk	xlk	PROPN
fsr-3199	945	30	.	.	PUNCT
fsr-3199	946	1	the	the	DET
fsr-3199	946	2	energy	energy	NOUN
fsr-3199	946	3	mf	mf	VERB
fsr-3199	946	4	outperforms	outperform	NOUN
fsr-3199	946	5	on	on	ADP
fsr-3199	946	6	12	12	NUM
fsr-3199	946	7	-	-	PUNCT
fsr-3199	946	8	year	year	NOUN
fsr-3199	946	9	return	return	NOUN
fsr-3199	946	10	,	,	PUNCT
fsr-3199	946	11	sharpe	sharpe	NOUN
fsr-3199	946	12	ratio	ratio	NOUN
fsr-3199	946	13	,	,	PUNCT
fsr-3199	946	14	and	and	CCONJ
fsr-3199	946	15	one	one	NUM
fsr-3199	946	16	-	-	PUNCT
fsr-3199	946	17	factor	factor	NOUN
fsr-3199	946	18	model	model	NOUN
fsr-3199	946	19	against	against	ADP
fsr-3199	946	20	spy	spy	NOUN
fsr-3199	946	21	with	with	ADP
fsr-3199	946	22	an	an	DET
fsr-3199	946	23	annualized	annualize	VERB
fsr-3199	946	24	abnormal	abnormal	ADJ
fsr-3199	946	25	return	return	NOUN
fsr-3199	946	26	of	of	ADP
fsr-3199	946	27	12.768	12.768	NUM
fsr-3199	946	28	%	%	NOUN
fsr-3199	946	29	.	.	PUNCT
fsr-3199	947	1	the	the	DET
fsr-3199	947	2	industrials	industrial	NOUN
fsr-3199	947	3	mf	mf	VERB
fsr-3199	947	4	outperforms	outperform	NOUN
fsr-3199	947	5	on	on	ADP
fsr-3199	947	6	12	12	NUM
fsr-3199	947	7	-	-	PUNCT
fsr-3199	947	8	year	year	NOUN
fsr-3199	947	9	return	return	NOUN
fsr-3199	947	10	,	,	PUNCT
fsr-3199	947	11	sharpe	sharpe	NOUN
fsr-3199	947	12	ratio	ratio	NOUN
fsr-3199	947	13	,	,	PUNCT
fsr-3199	947	14	and	and	CCONJ
fsr-3199	947	15	one	one	NUM
fsr-3199	947	16	-	-	PUNCT
fsr-3199	947	17	factor	factor	NOUN
fsr-3199	947	18	model	model	NOUN
fsr-3199	947	19	against	against	ADP
fsr-3199	947	20	xli	xli	PROPN
fsr-3199	947	21	with	with	ADP
fsr-3199	947	22	an	an	DET
fsr-3199	947	23	annualized	annualize	VERB
fsr-3199	947	24	abnormal	abnormal	ADJ
fsr-3199	947	25	return	return	NOUN
fsr-3199	947	26	of	of	ADP
fsr-3199	947	27	5.352	5.352	NUM
fsr-3199	947	28	%	%	NOUN
fsr-3199	947	29	.	.	PUNCT
fsr-3199	948	1	the	the	DET
fsr-3199	948	2	utilities	utility	NOUN
fsr-3199	948	3	and	and	CCONJ
fsr-3199	948	4	consumer	consumer	NOUN
fsr-3199	948	5	discretionary	discretionary	ADJ
fsr-3199	948	6	mf	mf	NOUN
fsr-3199	948	7	have	have	VERB
fsr-3199	948	8	the	the	DET
fsr-3199	948	9	weakest	weak	ADJ
fsr-3199	948	10	results	result	NOUN
fsr-3199	948	11	.	.	PUNCT
fsr-3199	949	1	they	they	PRON
fsr-3199	949	2	do	do	AUX
fsr-3199	949	3	not	not	PART
fsr-3199	949	4	beat	beat	VERB
fsr-3199	949	5	their	their	PRON
fsr-3199	949	6	peer	peer	NOUN
fsr-3199	949	7	etfs	etfs	NOUN
fsr-3199	949	8	measured	measure	VERB
fsr-3199	949	9	by	by	ADP
fsr-3199	949	10	12	12	NUM
fsr-3199	949	11	-	-	PUNCT
fsr-3199	949	12	year	year	NOUN
fsr-3199	949	13	return	return	NOUN
fsr-3199	949	14	and	and	CCONJ
fsr-3199	949	15	sharpe	sharpe	NOUN
fsr-3199	949	16	ratio	ratio	NOUN
fsr-3199	949	17	,	,	PUNCT
fsr-3199	949	18	however	however	ADV
fsr-3199	949	19	,	,	PUNCT
fsr-3199	949	20	they	they	PRON
fsr-3199	949	21	do	do	AUX
fsr-3199	949	22	not	not	PART
fsr-3199	949	23	underperform	underperform	VERB
fsr-3199	949	24	when	when	SCONJ
fsr-3199	949	25	asset	asset	NOUN
fsr-3199	949	26	pricing	pricing	NOUN
fsr-3199	949	27	models	model	NOUN
fsr-3199	949	28	are	be	AUX
fsr-3199	949	29	adopted	adopt	VERB
fsr-3199	949	30	.	.	PUNCT
fsr-3199	950	1	many	many	ADJ
fsr-3199	950	2	researches	research	NOUN
fsr-3199	950	3	have	have	AUX
fsr-3199	950	4	showed	show	VERB
fsr-3199	950	5	that	that	SCONJ
fsr-3199	950	6	on	on	ADP
fsr-3199	950	7	average	average	ADJ
fsr-3199	950	8	active	active	ADJ
fsr-3199	950	9	managers	manager	NOUN
fsr-3199	950	10	do	do	AUX
fsr-3199	950	11	not	not	PART
fsr-3199	950	12	add	add	VERB
fsr-3199	950	13	value	value	NOUN
fsr-3199	950	14	after	after	ADP
fsr-3199	950	15	fees	fee	NOUN
fsr-3199	950	16	and	and	CCONJ
fsr-3199	950	17	expenses	expense	NOUN
fsr-3199	950	18	(	(	PUNCT
fsr-3199	950	19	e.g.	e.g.	ADV
fsr-3199	950	20	,	,	PUNCT
fsr-3199	950	21	barras	barra	NOUN
fsr-3199	950	22	,	,	PUNCT
fsr-3199	950	23	scaillet	scaillet	NOUN
fsr-3199	950	24	,	,	PUNCT
fsr-3199	950	25	and	and	CCONJ
fsr-3199	950	26	wermers	wermer	NOUN
fsr-3199	950	27	2010	2010	NUM
fsr-3199	950	28	)	)	PUNCT
fsr-3199	950	29	.	.	PUNCT
fsr-3199	951	1	some	some	PRON
fsr-3199	951	2	argue	argue	VERB
fsr-3199	951	3	that	that	SCONJ
fsr-3199	951	4	the	the	DET
fsr-3199	951	5	value	value	NOUN
fsr-3199	951	6	of	of	ADP
fsr-3199	951	7	active	active	ADJ
fsr-3199	951	8	management	management	NOUN
fsr-3199	951	9	lies	lie	VERB
fsr-3199	951	10	in	in	ADP
fsr-3199	951	11	making	make	VERB
fsr-3199	951	12	market	market	NOUN
fsr-3199	951	13	more	more	ADV
fsr-3199	951	14	efficient	efficient	ADJ
fsr-3199	951	15	by	by	ADP
fsr-3199	951	16	improving	improve	VERB
fsr-3199	951	17	asset	asset	NOUN
fsr-3199	951	18	allocation	allocation	NOUN
fsr-3199	951	19	(	(	PUNCT
fsr-3199	951	20	jones	jones	PROPN
fsr-3199	951	21	and	and	CCONJ
fsr-3199	951	22	wermers	wermer	NOUN
fsr-3199	951	23	2011	2011	NUM
fsr-3199	951	24	)	)	PUNCT
fsr-3199	951	25	.	.	PUNCT
fsr-3199	952	1	xiong	xiong	PROPN
fsr-3199	952	2	et	et	PROPN
fsr-3199	952	3	al	al	PROPN
fsr-3199	952	4	.	.	PROPN
fsr-3199	953	1	(	(	PUNCT
fsr-3199	953	2	2010	2010	NUM
fsr-3199	953	3	)	)	PUNCT
fsr-3199	953	4	document	document	NOUN
fsr-3199	953	5	that	that	PRON
fsr-3199	953	6	both	both	DET
fsr-3199	953	7	asset	asset	NOUN
fsr-3199	953	8	allocation	allocation	NOUN
fsr-3199	953	9	and	and	CCONJ
fsr-3199	953	10	active	active	ADJ
fsr-3199	953	11	management	management	NOUN
fsr-3199	953	12	are	be	AUX
fsr-3199	953	13	critical	critical	ADJ
fsr-3199	953	14	to	to	ADP
fsr-3199	953	15	performance	performance	NOUN
fsr-3199	953	16	.	.	PUNCT
fsr-3199	954	1	the	the	DET
fsr-3199	954	2	need	need	NOUN
fsr-3199	954	3	for	for	ADP
fsr-3199	954	4	active	active	ADJ
fsr-3199	954	5	managers	manager	NOUN
fsr-3199	954	6	to	to	PART
fsr-3199	954	7	set	set	VERB
fsr-3199	954	8	the	the	DET
fsr-3199	954	9	price	price	NOUN
fsr-3199	954	10	was	be	AUX
fsr-3199	954	11	emphasized	emphasize	VERB
fsr-3199	954	12	by	by	ADP
fsr-3199	954	13	a	a	DET
fsr-3199	954	14	large	large	ADJ
fsr-3199	954	15	index	index	NOUN
fsr-3199	954	16	fund	fund	NOUN
fsr-3199	954	17	manager	manager	NOUN
fsr-3199	954	18	:	:	PUNCT
fsr-3199	954	19	“	"	PUNCT
fsr-3199	954	20	passive	passive	ADJ
fsr-3199	954	21	management	management	NOUN
fsr-3199	954	22	is	be	AUX
fsr-3199	954	23	a	a	DET
fsr-3199	954	24	free	free	ADJ
fsr-3199	954	25	-	-	PUNCT
fsr-3199	954	26	ride	ride	NOUN
fsr-3199	954	27	strategy	strategy	NOUN
fsr-3199	954	28	;	;	PUNCT
fsr-3199	954	29	it	it	PRON
fsr-3199	954	30	piggybacks	piggyback	VERB
fsr-3199	954	31	on	on	ADP
fsr-3199	954	32	active	active	ADJ
fsr-3199	954	33	management	management	NOUN
fsr-3199	954	34	.	.	PUNCT
fsr-3199	955	1	you	you	PRON
fsr-3199	955	2	need	need	VERB
fsr-3199	955	3	to	to	PART
fsr-3199	955	4	have	have	VERB
fsr-3199	955	5	active	active	ADJ
fsr-3199	955	6	managers	manager	NOUN
fsr-3199	955	7	out	out	ADV
fsr-3199	955	8	there	there	ADV
fsr-3199	955	9	,	,	PUNCT
fsr-3199	955	10	and	and	CCONJ
fsr-3199	955	11	they	they	PRON
fsr-3199	955	12	need	need	VERB
fsr-3199	955	13	to	to	PART
fsr-3199	955	14	be	be	AUX
fsr-3199	955	15	paid	pay	VERB
fsr-3199	955	16	.	.	PUNCT
fsr-3199	956	1	”17	”17	PROPN
fsr-3199	956	2	this	this	DET
fsr-3199	956	3	article	article	NOUN
fsr-3199	956	4	,	,	PUNCT
fsr-3199	956	5	however	however	ADV
fsr-3199	956	6	,	,	PUNCT
fsr-3199	956	7	presents	present	VERB
fsr-3199	956	8	evidence	evidence	NOUN
fsr-3199	956	9	on	on	ADP
fsr-3199	956	10	outperformance	outperformance	NOUN
fsr-3199	956	11	of	of	ADP
fsr-3199	956	12	equity	equity	NOUN
fsr-3199	956	13	sector	sector	NOUN
fsr-3199	956	14	funds	fund	NOUN
fsr-3199	956	15	.	.	PUNCT
fsr-3199	957	1	if	if	SCONJ
fsr-3199	957	2	one	one	PRON
fsr-3199	957	3	considers	consider	VERB
fsr-3199	957	4	active	active	ADJ
fsr-3199	957	5	managers	manager	NOUN
fsr-3199	957	6	together	together	ADV
fsr-3199	957	7	are	be	AUX
fsr-3199	957	8	playing	play	VERB
fsr-3199	957	9	a	a	DET
fsr-3199	957	10	zero	zero	NUM
fsr-3199	957	11	-	-	PUNCT
fsr-3199	957	12	sum	sum	NOUN
fsr-3199	957	13	game	game	NOUN
fsr-3199	957	14	,	,	PUNCT
fsr-3199	957	15	this	this	DET
fsr-3199	957	16	study	study	NOUN
fsr-3199	957	17	finds	find	VERB
fsr-3199	957	18	some	some	PRON
fsr-3199	957	19	of	of	ADP
fsr-3199	957	20	the	the	DET
fsr-3199	957	21	winners	winner	NOUN
fsr-3199	957	22	.	.	PUNCT
fsr-3199	958	1	for	for	ADP
fsr-3199	958	2	individual	individual	ADJ
fsr-3199	958	3	investors	investor	NOUN
fsr-3199	958	4	who	who	PRON
fsr-3199	958	5	are	be	AUX
fsr-3199	958	6	interested	interested	ADJ
fsr-3199	958	7	in	in	ADP
fsr-3199	958	8	sector	sector	NOUN
fsr-3199	958	9	investing	investing	NOUN
fsr-3199	958	10	,	,	PUNCT
fsr-3199	958	11	this	this	DET
fsr-3199	958	12	study	study	NOUN
fsr-3199	958	13	shows	show	VERB
fsr-3199	958	14	that	that	SCONJ
fsr-3199	958	15	actively	actively	ADV
fsr-3199	958	16	managed	manage	VERB
fsr-3199	958	17	mutual	mutual	ADJ
fsr-3199	958	18	funds	fund	NOUN
fsr-3199	958	19	can	can	AUX
fsr-3199	958	20	be	be	AUX
fsr-3199	958	21	a	a	DET
fsr-3199	958	22	good	good	ADJ
fsr-3199	958	23	candidate	candidate	NOUN
fsr-3199	958	24	for	for	ADP
fsr-3199	958	25	sector	sector	NOUN
fsr-3199	958	26	allocation	allocation	NOUN
fsr-3199	958	27	.	.	PUNCT
fsr-3199	959	1	most	most	ADJ
fsr-3199	959	2	of	of	ADP
fsr-3199	959	3	these	these	DET
fsr-3199	959	4	mutual	mutual	ADJ
fsr-3199	959	5	funds	fund	NOUN
fsr-3199	959	6	do	do	VERB
fsr-3199	959	7	a	a	DET
fsr-3199	959	8	better	well	ADJ
fsr-3199	959	9	or	or	CCONJ
fsr-3199	959	10	equivalent	equivalent	ADJ
fsr-3199	959	11	job	job	NOUN
fsr-3199	959	12	measured	measure	VERB
fsr-3199	959	13	by	by	ADP
fsr-3199	959	14	both	both	DET
fsr-3199	959	15	nominal	nominal	ADJ
fsr-3199	959	16	return	return	NOUN
fsr-3199	959	17	and	and	CCONJ
fsr-3199	959	18	total/	total/	NUM
fsr-3199	959	19	systematic	systematic	ADJ
fsr-3199	959	20	risk	risk	NOUN
fsr-3199	959	21	adjusted	adjust	VERB
fsr-3199	959	22	return	return	NOUN
fsr-3199	959	23	,	,	PUNCT
fsr-3199	959	24	after	after	ADP
fsr-3199	959	25	higher	high	ADJ
fsr-3199	959	26	expenses	expense	NOUN
fsr-3199	959	27	and	and	CCONJ
fsr-3199	959	28	fees	fee	NOUN
fsr-3199	959	29	.	.	PUNCT
fsr-3199	960	1	the	the	DET
fsr-3199	960	2	bottom	bottom	ADJ
fsr-3199	960	3	line	line	NOUN
fsr-3199	960	4	is	be	AUX
fsr-3199	960	5	that	that	SCONJ
fsr-3199	960	6	they	they	PRON
fsr-3199	960	7	do	do	AUX
fsr-3199	960	8	not	not	PART
fsr-3199	960	9	underperform	underperform	VERB
fsr-3199	960	10	when	when	SCONJ
fsr-3199	960	11	measured	measure	VERB
fsr-3199	960	12	with	with	ADP
fsr-3199	960	13	!	!	PUNCT
fsr-3199	961	1	from	from	ADP
fsr-3199	961	2	asset	asset	NOUN
fsr-3199	961	3	pricing	pricing	NOUN
fsr-3199	961	4	models	model	NOUN
fsr-3199	961	5	,	,	PUNCT
fsr-3199	961	6	at	at	ADP
fsr-3199	961	7	least	least	ADJ
fsr-3199	961	8	during	during	ADP
fsr-3199	961	9	the	the	DET
fsr-3199	961	10	sample	sample	NOUN
fsr-3199	961	11	period	period	NOUN
fsr-3199	961	12	.	.	PUNCT
fsr-3199	962	1	this	this	DET
fsr-3199	962	2	study	study	NOUN
fsr-3199	962	3	also	also	ADV
fsr-3199	962	4	provides	provide	VERB
fsr-3199	962	5	evidence	evidence	NOUN
fsr-3199	962	6	for	for	ADP
fsr-3199	962	7	financial	financial	ADJ
fsr-3199	962	8	planners	planner	NOUN
fsr-3199	962	9	when	when	SCONJ
fsr-3199	962	10	they	they	PRON
fsr-3199	962	11	help	help	VERB
fsr-3199	962	12	their	their	PRON
fsr-3199	962	13	269c.y	269c.y	NOUN
fsr-3199	962	14	.	.	PUNCT
fsr-3199	963	1	lin	lin	PROPN
fsr-3199	963	2	/	/	SYM
fsr-3199	963	3	financial	financial	ADJ
fsr-3199	963	4	services	service	NOUN
fsr-3199	963	5	review	review	VERB
fsr-3199	963	6	23	23	NUM
fsr-3199	963	7	(	(	PUNCT
fsr-3199	963	8	2014	2014	NUM
fsr-3199	963	9	)	)	PUNCT
fsr-3199	964	1	249–271	249–271	NUM
fsr-3199	964	2	clients	client	NOUN
fsr-3199	964	3	select	select	VERB
fsr-3199	964	4	mutual	mutual	ADJ
fsr-3199	964	5	funds	fund	NOUN
fsr-3199	964	6	.	.	PUNCT
fsr-3199	965	1	it	it	PRON
fsr-3199	965	2	may	may	AUX
fsr-3199	965	3	be	be	AUX
fsr-3199	965	4	appropriate	appropriate	ADJ
fsr-3199	965	5	for	for	SCONJ
fsr-3199	965	6	financial	financial	ADJ
fsr-3199	965	7	planners	planner	NOUN
fsr-3199	965	8	to	to	PART
fsr-3199	965	9	recommend	recommend	VERB
fsr-3199	965	10	sector	sector	NOUN
fsr-3199	965	11	mutual	mutual	ADJ
fsr-3199	965	12	funds	fund	NOUN
fsr-3199	965	13	to	to	ADP
fsr-3199	965	14	their	their	PRON
fsr-3199	965	15	clients	client	NOUN
fsr-3199	965	16	who	who	PRON
fsr-3199	965	17	have	have	VERB
fsr-3199	965	18	risk	risk	NOUN
fsr-3199	965	19	appetite	appetite	NOUN
fsr-3199	965	20	for	for	ADP
fsr-3199	965	21	sector	sector	NOUN
fsr-3199	965	22	investing	investing	NOUN
fsr-3199	965	23	.	.	PUNCT
fsr-3199	966	1	notes	note	VERB
fsr-3199	966	2	1	1	NUM
fsr-3199	966	3	most	most	ADJ
fsr-3199	966	4	etfs	etfs	NOUN
fsr-3199	966	5	,	,	PUNCT
fsr-3199	966	6	although	although	SCONJ
fsr-3199	966	7	not	not	PART
fsr-3199	966	8	all	all	PRON
fsr-3199	966	9	,	,	PUNCT
fsr-3199	966	10	are	be	AUX
fsr-3199	966	11	passively	passively	ADV
fsr-3199	966	12	managed	manage	VERB
fsr-3199	966	13	to	to	PART
fsr-3199	966	14	track	track	VERB
fsr-3199	966	15	a	a	DET
fsr-3199	966	16	specific	specific	ADJ
fsr-3199	966	17	index	index	NOUN
fsr-3199	966	18	,	,	PUNCT
fsr-3199	966	19	such	such	ADJ
fsr-3199	966	20	as	as	ADP
fsr-3199	966	21	the	the	DET
fsr-3199	966	22	s&p	s&p	PROPN
fsr-3199	966	23	500	500	NUM
fsr-3199	966	24	.	.	PUNCT
fsr-3199	967	1	2	2	NUM
fsr-3199	967	2	https://www.fidelity.com/.	https://www.fidelity.com/.	NOUN
fsr-3199	967	3	3	3	NUM
fsr-3199	967	4	because	because	SCONJ
fsr-3199	967	5	telecommunication	telecommunication	NOUN
fsr-3199	967	6	stocks	stock	NOUN
fsr-3199	967	7	are	be	AUX
fsr-3199	967	8	covered	cover	VERB
fsr-3199	967	9	in	in	ADP
fsr-3199	967	10	the	the	DET
fsr-3199	967	11	technology	technology	NOUN
fsr-3199	967	12	select	select	ADJ
fsr-3199	967	13	sector	sector	NOUN
fsr-3199	967	14	spdr	spdr	NOUN
fsr-3199	967	15	fund	fund	PROPN
fsr-3199	967	16	,	,	PUNCT
fsr-3199	967	17	i	i	PRON
fsr-3199	967	18	do	do	AUX
fsr-3199	967	19	not	not	PART
fsr-3199	967	20	consider	consider	VERB
fsr-3199	967	21	telecommunication	telecommunication	NOUN
fsr-3199	967	22	a	a	DET
fsr-3199	967	23	separate	separate	ADJ
fsr-3199	967	24	sector	sector	NOUN
fsr-3199	967	25	.	.	PUNCT
fsr-3199	968	1	4	4	NUM
fsr-3199	968	2	fidelity	fidelity	PROPN
fsr-3199	968	3	select	select	ADJ
fsr-3199	968	4	portfolio	portfolio	NOUN
fsr-3199	968	5	annual	annual	ADJ
fsr-3199	968	6	report	report	NOUN
fsr-3199	968	7	,	,	PUNCT
fsr-3199	968	8	february	february	PROPN
fsr-3199	968	9	29	29	NUM
fsr-3199	968	10	,	,	PUNCT
fsr-3199	968	11	2012	2012	NUM
fsr-3199	968	12	.	.	PUNCT
fsr-3199	969	1	5	5	NUM
fsr-3199	969	2	fidelity	fidelity	PROPN
fsr-3199	969	3	select	select	ADJ
fsr-3199	969	4	portfolio	portfolio	NOUN
fsr-3199	969	5	prospectuses	prospectus	NOUN
fsr-3199	969	6	.	.	PUNCT
fsr-3199	970	1	6	6	NUM
fsr-3199	970	2	however	however	ADV
fsr-3199	970	3	,	,	PUNCT
fsr-3199	970	4	all	all	DET
fsr-3199	970	5	nine	nine	NUM
fsr-3199	970	6	select	select	ADJ
fsr-3199	970	7	sector	sector	NOUN
fsr-3199	970	8	spdrs	spdr	NOUN
fsr-3199	970	9	are	be	AUX
fsr-3199	970	10	diversified	diversified	ADJ
fsr-3199	970	11	funds	fund	NOUN
fsr-3199	970	12	with	with	ADP
fsr-3199	970	13	respect	respect	NOUN
fsr-3199	970	14	to	to	ADP
fsr-3199	970	15	the	the	DET
fsr-3199	970	16	internal	internal	ADJ
fsr-3199	970	17	revenue	revenue	NOUN
fsr-3199	970	18	code	code	NOUN
fsr-3199	970	19	.	.	PUNCT
fsr-3199	971	1	as	as	ADP
fsr-3199	971	2	a	a	DET
fsr-3199	971	3	result	result	NOUN
fsr-3199	971	4	,	,	PUNCT
fsr-3199	971	5	each	each	DET
fsr-3199	971	6	sector	sector	NOUN
fsr-3199	971	7	index	index	NOUN
fsr-3199	971	8	is	be	AUX
fsr-3199	971	9	modified	modify	VERB
fsr-3199	971	10	so	so	SCONJ
fsr-3199	971	11	that	that	SCONJ
fsr-3199	971	12	an	an	DET
fsr-3199	971	13	individual	individual	ADJ
fsr-3199	971	14	security	security	NOUN
fsr-3199	971	15	does	do	AUX
fsr-3199	971	16	not	not	PART
fsr-3199	971	17	comprise	comprise	VERB
fsr-3199	971	18	more	more	ADJ
fsr-3199	971	19	than	than	ADP
fsr-3199	971	20	25	25	NUM
fsr-3199	971	21	%	%	NOUN
fsr-3199	971	22	of	of	ADP
fsr-3199	971	23	the	the	DET
fsr-3199	971	24	index	index	NOUN
fsr-3199	971	25	.	.	PUNCT
fsr-3199	972	1	source	source	NOUN
fsr-3199	972	2	:	:	PUNCT
fsr-3199	972	3	http://	http://	PROPN
fsr-3199	972	4	www.sectorspdr.com/.	www.sectorspdr.com/.	PROPN
fsr-3199	972	5	7	7	NUM
fsr-3199	972	6	select	select	ADJ
fsr-3199	972	7	sector	sector	NOUN
fsr-3199	972	8	spdrs	spdr	VERB
fsr-3199	972	9	annual	annual	ADJ
fsr-3199	972	10	report	report	NOUN
fsr-3199	972	11	,	,	PUNCT
fsr-3199	972	12	september	september	PROPN
fsr-3199	972	13	30	30	NUM
fsr-3199	972	14	,	,	PUNCT
fsr-3199	972	15	2011	2011	NUM
fsr-3199	972	16	.	.	PUNCT
fsr-3199	973	1	8	8	NUM
fsr-3199	973	2	spdr	spdr	PROPN
fsr-3199	973	3	s&p	s&p	PROPN
fsr-3199	973	4	500	500	NUM
fsr-3199	973	5	etf	etf	NOUN
fsr-3199	973	6	trust	trust	NOUN
fsr-3199	973	7	annual	annual	ADJ
fsr-3199	973	8	report	report	NOUN
fsr-3199	973	9	,	,	PUNCT
fsr-3199	973	10	september	september	PROPN
fsr-3199	973	11	30	30	NUM
fsr-3199	973	12	,	,	PUNCT
fsr-3199	973	13	2011	2011	NUM
fsr-3199	973	14	.	.	PUNCT
fsr-3199	974	1	9	9	NUM
fsr-3199	974	2	the	the	DET
fsr-3199	974	3	available	available	ADJ
fsr-3199	974	4	price	price	NOUN
fsr-3199	974	5	data	datum	NOUN
fsr-3199	974	6	for	for	ADP
fsr-3199	974	7	fidelity	fidelity	PROPN
fsr-3199	974	8	select	select	PROPN
fsr-3199	974	9	industrials	industrial	NOUN
fsr-3199	974	10	portfolio	portfolio	NOUN
fsr-3199	974	11	starts	start	VERB
fsr-3199	974	12	on	on	ADP
fsr-3199	974	13	july	july	PROPN
fsr-3199	974	14	8	8	NUM
fsr-3199	974	15	,	,	PUNCT
fsr-3199	974	16	1999	1999	NUM
fsr-3199	974	17	.	.	PUNCT
fsr-3199	975	1	10	10	NUM
fsr-3199	975	2	http://finance.yahoo.com/.	http://finance.yahoo.com/.	PROPN
fsr-3199	975	3	11	11	NUM
fsr-3199	975	4	subsample	subsample	ADJ
fsr-3199	975	5	period	period	NOUN
fsr-3199	975	6	results	result	NOUN
fsr-3199	975	7	are	be	AUX
fsr-3199	975	8	discussed	discuss	VERB
fsr-3199	975	9	but	but	CCONJ
fsr-3199	975	10	not	not	PART
fsr-3199	975	11	reported	report	VERB
fsr-3199	975	12	throughout	throughout	ADP
fsr-3199	975	13	the	the	DET
fsr-3199	975	14	article	article	NOUN
fsr-3199	975	15	.	.	PUNCT
fsr-3199	976	1	results	result	NOUN
fsr-3199	976	2	are	be	AUX
fsr-3199	976	3	available	available	ADJ
fsr-3199	976	4	upon	upon	SCONJ
fsr-3199	976	5	request	request	NOUN
fsr-3199	976	6	.	.	PUNCT
fsr-3199	977	1	12	12	NUM
fsr-3199	977	2	for	for	ADP
fsr-3199	977	3	example	example	NOUN
fsr-3199	977	4	,	,	PUNCT
fsr-3199	977	5	ross	ross	PROPN
fsr-3199	977	6	,	,	PUNCT
fsr-3199	977	7	westerfield	westerfield	PROPN
fsr-3199	977	8	,	,	PUNCT
fsr-3199	977	9	and	and	CCONJ
fsr-3199	977	10	jordan	jordan	PROPN
fsr-3199	977	11	,	,	PUNCT
fsr-3199	977	12	corporate	corporate	ADJ
fsr-3199	977	13	finance	finance	NOUN
fsr-3199	977	14	,	,	PUNCT
fsr-3199	977	15	9th	9th	ADJ
fsr-3199	977	16	ed	ed	NOUN
fsr-3199	977	17	.	.	PROPN
fsr-3199	977	18	,	,	PUNCT
fsr-3199	977	19	2010	2010	NUM
fsr-3199	977	20	,	,	PUNCT
fsr-3199	977	21	mcgraw	mcgraw	PROPN
fsr-3199	977	22	-	-	PUNCT
fsr-3199	977	23	hill	hill	NOUN
fsr-3199	977	24	.	.	PROPN
fsr-3199	978	1	13	13	NUM
fsr-3199	978	2	http://mba.tuck.dartmouth.edu/pages/faculty/ken.french/data_library.html	http://mba.tuck.dartmouth.edu/pages/faculty/ken.french/data_library.html	NOUN
fsr-3199	978	3	.	.	PUNCT
fsr-3199	979	1	14	14	NUM
fsr-3199	979	2	from	from	ADP
fsr-3199	979	3	fidelity	fidelity	NOUN
fsr-3199	979	4	and	and	CCONJ
fsr-3199	979	5	sector	sector	NOUN
fsr-3199	979	6	spider	spider	NOUN
fsr-3199	979	7	web	web	NOUN
fsr-3199	979	8	sites	site	NOUN
fsr-3199	979	9	.	.	PUNCT
fsr-3199	980	1	15	15	NUM
fsr-3199	980	2	british	british	ADJ
fsr-3199	980	3	american	american	PROPN
fsr-3199	980	4	tobacco	tobacco	PROPN
fsr-3199	980	5	plc	plc	PROPN
fsr-3199	980	6	adr	adr	PROPN
fsr-3199	980	7	represents	represent	VERB
fsr-3199	980	8	13.66	13.66	NUM
fsr-3199	980	9	%	%	NOUN
fsr-3199	980	10	of	of	ADP
fsr-3199	980	11	the	the	DET
fsr-3199	980	12	fidelity	fidelity	PROPN
fsr-3199	980	13	select	select	ADJ
fsr-3199	980	14	consumer	consumer	NOUN
fsr-3199	980	15	staples	staple	NOUN
fsr-3199	980	16	portfolio	portfolio	NOUN
fsr-3199	980	17	as	as	ADP
fsr-3199	980	18	of	of	ADP
fsr-3199	980	19	september	september	PROPN
fsr-3199	980	20	28	28	NUM
fsr-3199	980	21	,	,	PUNCT
fsr-3199	980	22	2012	2012	NUM
fsr-3199	980	23	.	.	PUNCT
fsr-3199	981	1	16	16	NUM
fsr-3199	981	2	eling	eling	PROPN
fsr-3199	981	3	(	(	PUNCT
fsr-3199	981	4	2008	2008	NUM
fsr-3199	981	5	)	)	PUNCT
fsr-3199	981	6	shows	show	VERB
fsr-3199	981	7	that	that	SCONJ
fsr-3199	981	8	choosing	choose	VERB
fsr-3199	981	9	a	a	DET
fsr-3199	981	10	performance	performance	NOUN
fsr-3199	981	11	measure	measure	NOUN
fsr-3199	981	12	is	be	AUX
fsr-3199	981	13	not	not	PART
fsr-3199	981	14	critical	critical	ADJ
fsr-3199	981	15	to	to	PART
fsr-3199	981	16	fund	fund	VERB
fsr-3199	981	17	evaluation	evaluation	NOUN
fsr-3199	981	18	and	and	CCONJ
fsr-3199	981	19	the	the	DET
fsr-3199	981	20	sharpe	sharpe	PROPN
fsr-3199	981	21	ratio	ratio	NOUN
fsr-3199	981	22	is	be	AUX
fsr-3199	981	23	generally	generally	ADV
fsr-3199	981	24	adequate	adequate	ADJ
fsr-3199	981	25	.	.	PUNCT
fsr-3199	982	1	17	17	NUM
fsr-3199	982	2	frank	frank	PROPN
fsr-3199	982	3	j.	j.	PROPN
fsr-3199	982	4	fabozzi	fabozzi	PROPN
fsr-3199	982	5	,	,	PUNCT
fsr-3199	982	6	sergio	sergio	PROPN
fsr-3199	982	7	m.	m.	PROPN
fsr-3199	982	8	focardi	focardi	PROPN
fsr-3199	982	9	,	,	PUNCT
fsr-3199	982	10	and	and	CCONJ
fsr-3199	982	11	caroline	caroline	PROPN
fsr-3199	982	12	jonas	jonas	PROPN
fsr-3199	982	13	,	,	PUNCT
fsr-3199	982	14	2010	2010	NUM
fsr-3199	982	15	,	,	PUNCT
fsr-3199	982	16	investment	investment	NOUN
fsr-3199	982	17	management	management	NOUN
fsr-3199	982	18	after	after	ADP
fsr-3199	982	19	global	global	ADJ
fsr-3199	982	20	financial	financial	ADJ
fsr-3199	982	21	crisis	crisis	NOUN
fsr-3199	982	22	,	,	PUNCT
fsr-3199	982	23	research	research	NOUN
fsr-3199	982	24	foundation	foundation	NOUN
fsr-3199	982	25	publications	publication	NOUN
fsr-3199	982	26	,	,	PUNCT
fsr-3199	982	27	cfa	cfa	PROPN
fsr-3199	982	28	institute	institute	PROPN
fsr-3199	982	29	,	,	PUNCT
fsr-3199	982	30	page	page	NOUN
fsr-3199	982	31	26	26	NUM
fsr-3199	982	32	.	.	PUNCT
fsr-3199	983	1	references	reference	NOUN
fsr-3199	983	2	barras	barras	PROPN
fsr-3199	983	3	,	,	PUNCT
fsr-3199	983	4	l.	l.	PROPN
fsr-3199	983	5	,	,	PUNCT
fsr-3199	983	6	scaillet	scaillet	NOUN
fsr-3199	983	7	,	,	PUNCT
fsr-3199	983	8	o.	o.	PROPN
fsr-3199	983	9	,	,	PUNCT
fsr-3199	983	10	&	&	CCONJ
fsr-3199	983	11	wermers	wermer	NOUN
fsr-3199	983	12	,	,	PUNCT
fsr-3199	983	13	r.	r.	PROPN
fsr-3199	983	14	(	(	PUNCT
fsr-3199	983	15	2010	2010	NUM
fsr-3199	983	16	)	)	PUNCT
fsr-3199	983	17	.	.	PUNCT
fsr-3199	984	1	false	false	ADJ
fsr-3199	984	2	discoveries	discovery	NOUN
fsr-3199	984	3	in	in	ADP
fsr-3199	984	4	mutual	mutual	ADJ
fsr-3199	984	5	fund	fund	NOUN
fsr-3199	984	6	performance	performance	NOUN
fsr-3199	984	7	:	:	PUNCT
fsr-3199	984	8	measuring	measure	VERB
fsr-3199	984	9	luck	luck	NOUN
fsr-3199	984	10	in	in	ADP
fsr-3199	984	11	estimated	estimate	VERB
fsr-3199	984	12	alphas	alpha	NOUN
fsr-3199	984	13	.	.	PUNCT
fsr-3199	985	1	journal	journal	PROPN
fsr-3199	985	2	of	of	ADP
fsr-3199	985	3	finance	finance	NOUN
fsr-3199	985	4	,	,	PUNCT
fsr-3199	985	5	65	65	NUM
fsr-3199	985	6	,	,	PUNCT
fsr-3199	985	7	179–216	179–216	NUM
fsr-3199	985	8	.	.	PUNCT
fsr-3199	986	1	carhart	carhart	NOUN
fsr-3199	986	2	,	,	PUNCT
fsr-3199	986	3	m.	m.	NOUN
fsr-3199	986	4	m.	m.	NOUN
fsr-3199	986	5	(	(	PUNCT
fsr-3199	986	6	1997	1997	NUM
fsr-3199	986	7	)	)	PUNCT
fsr-3199	986	8	.	.	PUNCT
fsr-3199	987	1	on	on	ADP
fsr-3199	987	2	persistence	persistence	NOUN
fsr-3199	987	3	in	in	ADP
fsr-3199	987	4	mutual	mutual	ADJ
fsr-3199	987	5	fund	fund	NOUN
fsr-3199	987	6	performance	performance	NOUN
fsr-3199	987	7	.	.	PUNCT
fsr-3199	988	1	journal	journal	PROPN
fsr-3199	988	2	of	of	ADP
fsr-3199	988	3	finance	finance	NOUN
fsr-3199	988	4	,	,	PUNCT
fsr-3199	988	5	52	52	NUM
fsr-3199	988	6	,	,	PUNCT
fsr-3199	988	7	57–82	57–82	NUM
fsr-3199	988	8	.	.	PUNCT
fsr-3199	988	9	dellva	dellva	PROPN
fsr-3199	988	10	,	,	PUNCT
fsr-3199	988	11	w.	w.	PROPN
fsr-3199	988	12	l.	l.	PROPN
fsr-3199	988	13	,	,	PUNCT
fsr-3199	988	14	demaskey	demaskey	PROPN
fsr-3199	988	15	,	,	PUNCT
fsr-3199	988	16	a.	a.	PROPN
fsr-3199	988	17	l.	l.	PROPN
fsr-3199	988	18	&	&	CCONJ
fsr-3199	988	19	smith	smith	PROPN
fsr-3199	988	20	,	,	PUNCT
fsr-3199	988	21	c.	c.	PROPN
fsr-3199	988	22	a.	a.	PROPN
fsr-3199	988	23	(	(	PUNCT
fsr-3199	988	24	2001	2001	NUM
fsr-3199	988	25	)	)	PUNCT
fsr-3199	988	26	.	.	PUNCT
fsr-3199	989	1	selectivity	selectivity	NOUN
fsr-3199	989	2	and	and	CCONJ
fsr-3199	989	3	market	market	NOUN
fsr-3199	989	4	timing	timing	NOUN
fsr-3199	989	5	performance	performance	NOUN
fsr-3199	989	6	of	of	ADP
fsr-3199	989	7	fidelity	fidelity	NOUN
fsr-3199	989	8	sector	sector	NOUN
fsr-3199	989	9	mutual	mutual	ADJ
fsr-3199	989	10	funds	fund	NOUN
fsr-3199	989	11	.	.	PUNCT
fsr-3199	990	1	financial	financial	ADJ
fsr-3199	990	2	review	review	PROPN
fsr-3199	990	3	,	,	PUNCT
fsr-3199	990	4	36	36	NUM
fsr-3199	990	5	,	,	PUNCT
fsr-3199	990	6	39–54	39–54	NUM
fsr-3199	990	7	.	.	PUNCT
fsr-3199	991	1	eling	eling	PROPN
fsr-3199	991	2	,	,	PUNCT
fsr-3199	991	3	m.	m.	NOUN
fsr-3199	991	4	(	(	PUNCT
fsr-3199	991	5	2008	2008	NUM
fsr-3199	991	6	)	)	PUNCT
fsr-3199	991	7	.	.	PUNCT
fsr-3199	992	1	does	do	AUX
fsr-3199	992	2	the	the	DET
fsr-3199	992	3	measure	measure	NOUN
fsr-3199	992	4	matter	matter	VERB
fsr-3199	992	5	in	in	ADP
fsr-3199	992	6	the	the	DET
fsr-3199	992	7	mutual	mutual	ADJ
fsr-3199	992	8	fund	fund	NOUN
fsr-3199	992	9	industry	industry	NOUN
fsr-3199	992	10	?	?	PUNCT
fsr-3199	993	1	financial	financial	ADJ
fsr-3199	993	2	analysts	analyst	NOUN
fsr-3199	993	3	journal	journal	NOUN
fsr-3199	993	4	,	,	PUNCT
fsr-3199	993	5	64	64	NUM
fsr-3199	993	6	,	,	PUNCT
fsr-3199	993	7	54–66	54–66	NUM
fsr-3199	993	8	.	.	PUNCT
fsr-3199	994	1	elton	elton	PROPN
fsr-3199	994	2	,	,	PUNCT
fsr-3199	994	3	e.	e.	PROPN
fsr-3199	994	4	j.	j.	PROPN
fsr-3199	994	5	,	,	PUNCT
fsr-3199	994	6	gruber	gruber	PROPN
fsr-3199	994	7	,	,	PUNCT
fsr-3199	994	8	m.	m.	NOUN
fsr-3199	994	9	j.	j.	PROPN
fsr-3199	994	10	green	green	PROPN
fsr-3199	994	11	,	,	PUNCT
fsr-3199	994	12	c.	c.	PROPN
fsr-3199	994	13	(	(	PUNCT
fsr-3199	994	14	2007	2007	NUM
fsr-3199	994	15	)	)	PUNCT
fsr-3199	994	16	.	.	PUNCT
fsr-3199	995	1	the	the	DET
fsr-3199	995	2	impact	impact	NOUN
fsr-3199	995	3	of	of	ADP
fsr-3199	995	4	mutual	mutual	ADJ
fsr-3199	995	5	fund	fund	NOUN
fsr-3199	995	6	family	family	NOUN
fsr-3199	995	7	membership	membership	NOUN
fsr-3199	995	8	on	on	ADP
fsr-3199	995	9	investor	investor	NOUN
fsr-3199	995	10	risk	risk	NOUN
fsr-3199	995	11	.	.	PUNCT
fsr-3199	996	1	journal	journal	NOUN
fsr-3199	996	2	of	of	ADP
fsr-3199	996	3	financial	financial	ADJ
fsr-3199	996	4	and	and	CCONJ
fsr-3199	996	5	quantitative	quantitative	ADJ
fsr-3199	996	6	analysis	analysis	NOUN
fsr-3199	996	7	,	,	PUNCT
fsr-3199	996	8	42	42	NUM
fsr-3199	996	9	,	,	PUNCT
fsr-3199	996	10	257–277	257–277	NUM
fsr-3199	996	11	.	.	PUNCT
fsr-3199	997	1	270	270	NUM
fsr-3199	997	2	c.y	c.y	PROPN
fsr-3199	997	3	.	.	PROPN
fsr-3199	997	4	lin	lin	PROPN
fsr-3199	997	5	/	/	SYM
fsr-3199	997	6	financial	financial	ADJ
fsr-3199	997	7	services	service	NOUN
fsr-3199	997	8	review	review	VERB
fsr-3199	997	9	23	23	NUM
fsr-3199	997	10	(	(	PUNCT
fsr-3199	997	11	2014	2014	NUM
fsr-3199	997	12	)	)	PUNCT
fsr-3199	998	1	249–271	249–271	NUM
fsr-3199	998	2	fabozzi	fabozzi	NOUN
fsr-3199	998	3	,	,	PUNCT
fsr-3199	998	4	f.	f.	PROPN
fsr-3199	998	5	j.	j.	PROPN
fsr-3199	998	6	,	,	PUNCT
fsr-3199	998	7	focardi	focardi	PROPN
fsr-3199	998	8	,	,	PUNCT
fsr-3199	998	9	s.	s.	PROPN
fsr-3199	998	10	m.	m.	PROPN
fsr-3199	998	11	&	&	CCONJ
fsr-3199	998	12	jonas	jonas	PROPN
fsr-3199	998	13	,	,	PUNCT
fsr-3199	998	14	c.	c.	PROPN
fsr-3199	998	15	(	(	PUNCT
fsr-3199	998	16	2010	2010	NUM
fsr-3199	998	17	)	)	PUNCT
fsr-3199	998	18	.	.	PUNCT
fsr-3199	999	1	investment	investment	NOUN
fsr-3199	999	2	management	management	NOUN
fsr-3199	999	3	after	after	ADP
fsr-3199	999	4	the	the	DET
fsr-3199	999	5	global	global	ADJ
fsr-3199	999	6	financial	financial	ADJ
fsr-3199	999	7	crisis	crisis	NOUN
fsr-3199	999	8	.	.	PUNCT
fsr-3199	1000	1	charlottesville	charlottesville	PROPN
fsr-3199	1000	2	,	,	PUNCT
fsr-3199	1000	3	va	va	PROPN
fsr-3199	1000	4	:	:	PUNCT
fsr-3199	1000	5	research	research	NOUN
fsr-3199	1000	6	foundation	foundation	NOUN
fsr-3199	1000	7	publications	publication	NOUN
fsr-3199	1000	8	,	,	PUNCT
fsr-3199	1000	9	cfa	cfa	PROPN
fsr-3199	1000	10	institute	institute	PROPN
fsr-3199	1000	11	.	.	PUNCT
fsr-3199	1001	1	fama	fama	PROPN
fsr-3199	1001	2	,	,	PUNCT
fsr-3199	1001	3	e.	e.	PROPN
fsr-3199	1001	4	f.	f.	PROPN
fsr-3199	1001	5	,	,	PUNCT
fsr-3199	1001	6	&	&	CCONJ
fsr-3199	1001	7	french	french	PROPN
fsr-3199	1001	8	,	,	PUNCT
fsr-3199	1001	9	k.	k.	PROPN
fsr-3199	1001	10	r.	r.	PROPN
fsr-3199	1001	11	(	(	PUNCT
fsr-3199	1001	12	1993	1993	NUM
fsr-3199	1001	13	)	)	PUNCT
fsr-3199	1001	14	.	.	PUNCT
fsr-3199	1002	1	common	common	ADJ
fsr-3199	1002	2	risk	risk	NOUN
fsr-3199	1002	3	factors	factor	NOUN
fsr-3199	1002	4	in	in	ADP
fsr-3199	1002	5	the	the	DET
fsr-3199	1002	6	returns	return	NOUN
fsr-3199	1002	7	on	on	ADP
fsr-3199	1002	8	stocks	stock	NOUN
fsr-3199	1002	9	and	and	CCONJ
fsr-3199	1002	10	bonds	bond	NOUN
fsr-3199	1002	11	.	.	PUNCT
fsr-3199	1003	1	journal	journal	NOUN
fsr-3199	1003	2	of	of	ADP
fsr-3199	1003	3	financial	financial	ADJ
fsr-3199	1003	4	economics	economic	NOUN
fsr-3199	1003	5	,	,	PUNCT
fsr-3199	1003	6	33	33	NUM
fsr-3199	1003	7	,	,	PUNCT
fsr-3199	1003	8	3–53	3–53	NOUN
fsr-3199	1003	9	.	.	PUNCT
fsr-3199	1004	1	golec	golec	PROPN
fsr-3199	1004	2	,	,	PUNCT
fsr-3199	1004	3	j.	j.	PROPN
fsr-3199	1004	4	(	(	PUNCT
fsr-3199	1004	5	2007	2007	NUM
fsr-3199	1004	6	)	)	PUNCT
fsr-3199	1004	7	.	.	PUNCT
fsr-3199	1005	1	are	be	AUX
fsr-3199	1005	2	the	the	DET
fsr-3199	1005	3	insider	insider	NOUN
fsr-3199	1005	4	trades	trade	NOUN
fsr-3199	1005	5	of	of	ADP
fsr-3199	1005	6	a	a	DET
fsr-3199	1005	7	large	large	ADJ
fsr-3199	1005	8	institutional	institutional	ADJ
fsr-3199	1005	9	investor	investor	NOUN
fsr-3199	1005	10	informed	inform	VERB
fsr-3199	1005	11	?	?	PUNCT
fsr-3199	1006	1	financial	financial	ADJ
fsr-3199	1006	2	review	review	PROPN
fsr-3199	1006	3	,	,	PUNCT
fsr-3199	1006	4	42	42	NUM
fsr-3199	1006	5	,	,	PUNCT
fsr-3199	1006	6	161–190	161–190	NUM
fsr-3199	1006	7	.	.	PUNCT
fsr-3199	1007	1	groysberg	groysberg	PROPN
fsr-3199	1007	2	,	,	PUNCT
fsr-3199	1007	3	b.	b.	PROPN
fsr-3199	1007	4	,	,	PUNCT
fsr-3199	1007	5	healy	healy	PROPN
fsr-3199	1007	6	,	,	PUNCT
fsr-3199	1007	7	p.	p.	PROPN
fsr-3199	1007	8	,	,	PUNCT
fsr-3199	1007	9	nohria	nohria	PROPN
fsr-3199	1007	10	,	,	PUNCT
fsr-3199	1007	11	n.	n.	NOUN
fsr-3199	1007	12	,	,	PUNCT
fsr-3199	1007	13	&	&	CCONJ
fsr-3199	1007	14	serafeim	serafeim	PROPN
fsr-3199	1007	15	,	,	PUNCT
fsr-3199	1007	16	g.	g.	PROPN
fsr-3199	1007	17	(	(	PUNCT
fsr-3199	1007	18	2011	2011	NUM
fsr-3199	1007	19	)	)	PUNCT
fsr-3199	1007	20	.	.	PUNCT
fsr-3199	1008	1	what	what	PRON
fsr-3199	1008	2	factors	factor	NOUN
fsr-3199	1008	3	drive	drive	VERB
fsr-3199	1008	4	analyst	analyst	NOUN
fsr-3199	1008	5	forecasts	forecast	NOUN
fsr-3199	1008	6	?	?	PUNCT
fsr-3199	1009	1	financial	financial	ADJ
fsr-3199	1009	2	analysts	analyst	NOUN
fsr-3199	1009	3	journal	journal	NOUN
fsr-3199	1009	4	,	,	PUNCT
fsr-3199	1009	5	67	67	NUM
fsr-3199	1009	6	,	,	PUNCT
fsr-3199	1009	7	18–29	18–29	NUM
fsr-3199	1009	8	.	.	PUNCT
fsr-3199	1010	1	jones	jones	PROPN
fsr-3199	1010	2	,	,	PUNCT
fsr-3199	1010	3	r.	r.	PROPN
fsr-3199	1010	4	c.	c.	PROPN
fsr-3199	1010	5	,	,	PUNCT
fsr-3199	1010	6	&	&	CCONJ
fsr-3199	1010	7	wermers	wermers	PROPN
fsr-3199	1010	8	,	,	PUNCT
fsr-3199	1010	9	r.	r.	PROPN
fsr-3199	1010	10	(	(	PUNCT
fsr-3199	1010	11	2011	2011	NUM
fsr-3199	1010	12	)	)	PUNCT
fsr-3199	1010	13	.	.	PUNCT
fsr-3199	1011	1	active	active	ADJ
fsr-3199	1011	2	management	management	NOUN
fsr-3199	1011	3	in	in	ADP
fsr-3199	1011	4	mostly	mostly	ADV
fsr-3199	1011	5	efficient	efficient	ADJ
fsr-3199	1011	6	markets	market	NOUN
fsr-3199	1011	7	.	.	PUNCT
fsr-3199	1012	1	financial	financial	ADJ
fsr-3199	1012	2	analysts	analyst	NOUN
fsr-3199	1012	3	journal	journal	NOUN
fsr-3199	1012	4	,	,	PUNCT
fsr-3199	1012	5	67	67	NUM
fsr-3199	1012	6	,	,	PUNCT
fsr-3199	1012	7	29–45	29–45	NUM
fsr-3199	1012	8	.	.	PUNCT
fsr-3199	1013	1	kacperczyk	kacperczyk	PROPN
fsr-3199	1013	2	,	,	PUNCT
fsr-3199	1013	3	m.	m.	NOUN
fsr-3199	1013	4	,	,	PUNCT
fsr-3199	1013	5	sialm	sialm	PROPN
fsr-3199	1013	6	,	,	PUNCT
fsr-3199	1013	7	c.	c.	PROPN
fsr-3199	1013	8	&	&	CCONJ
fsr-3199	1013	9	zheng	zheng	PROPN
fsr-3199	1013	10	,	,	PUNCT
fsr-3199	1013	11	l.	l.	PROPN
fsr-3199	1013	12	(	(	PUNCT
fsr-3199	1013	13	2005	2005	NUM
fsr-3199	1013	14	)	)	PUNCT
fsr-3199	1013	15	.	.	PUNCT
fsr-3199	1014	1	on	on	ADP
fsr-3199	1014	2	the	the	DET
fsr-3199	1014	3	industry	industry	NOUN
fsr-3199	1014	4	concentration	concentration	NOUN
fsr-3199	1014	5	of	of	ADP
fsr-3199	1014	6	actively	actively	ADV
fsr-3199	1014	7	managed	manage	VERB
fsr-3199	1014	8	equity	equity	NOUN
fsr-3199	1014	9	mutual	mutual	ADJ
fsr-3199	1014	10	funds	fund	NOUN
fsr-3199	1014	11	.	.	PUNCT
fsr-3199	1015	1	journal	journal	PROPN
fsr-3199	1015	2	of	of	ADP
fsr-3199	1015	3	finance	finance	NOUN
fsr-3199	1015	4	,	,	PUNCT
fsr-3199	1015	5	60	60	NUM
fsr-3199	1015	6	,	,	PUNCT
fsr-3199	1015	7	1983–2011	1983–2011	NUM
fsr-3199	1015	8	.	.	PUNCT
fsr-3199	1016	1	kaushik	kaushik	PROPN
fsr-3199	1016	2	,	,	PUNCT
fsr-3199	1016	3	a.	a.	PROPN
fsr-3199	1016	4	,	,	PUNCT
fsr-3199	1016	5	pennathur	pennathur	PROPN
fsr-3199	1016	6	,	,	PUNCT
fsr-3199	1016	7	a.	a.	PROPN
fsr-3199	1016	8	&	&	CCONJ
fsr-3199	1016	9	barnhart	barnhart	PROPN
fsr-3199	1016	10	,	,	PUNCT
fsr-3199	1016	11	s.	s.	PROPN
fsr-3199	1016	12	(	(	PUNCT
fsr-3199	1016	13	2010	2010	NUM
fsr-3199	1016	14	)	)	PUNCT
fsr-3199	1016	15	.	.	PUNCT
fsr-3199	1017	1	market	market	NOUN
fsr-3199	1017	2	timing	timing	NOUN
fsr-3199	1017	3	and	and	CCONJ
fsr-3199	1017	4	the	the	DET
fsr-3199	1017	5	determinants	determinant	NOUN
fsr-3199	1017	6	of	of	ADP
fsr-3199	1017	7	performance	performance	NOUN
fsr-3199	1017	8	of	of	ADP
fsr-3199	1017	9	sector	sector	NOUN
fsr-3199	1017	10	funds	fund	NOUN
fsr-3199	1017	11	over	over	ADP
fsr-3199	1017	12	the	the	DET
fsr-3199	1017	13	business	business	NOUN
fsr-3199	1017	14	cycle	cycle	NOUN
fsr-3199	1017	15	.	.	PUNCT
fsr-3199	1018	1	managerial	managerial	ADJ
fsr-3199	1018	2	finance	finance	NOUN
fsr-3199	1018	3	,	,	PUNCT
fsr-3199	1018	4	36	36	NUM
fsr-3199	1018	5	,	,	PUNCT
fsr-3199	1018	6	583–602	583–602	NUM
fsr-3199	1018	7	.	.	PUNCT
fsr-3199	1019	1	kochman	kochman	PROPN
fsr-3199	1019	2	,	,	PUNCT
fsr-3199	1019	3	l.	l.	PROPN
fsr-3199	1019	4	m.	m.	PROPN
fsr-3199	1019	5	,	,	PUNCT
fsr-3199	1019	6	&	&	CCONJ
fsr-3199	1019	7	badarinathi	badarinathi	PROPN
fsr-3199	1019	8	,	,	PUNCT
fsr-3199	1019	9	r.	r.	PROPN
fsr-3199	1019	10	(	(	PUNCT
fsr-3199	1019	11	1993	1993	NUM
fsr-3199	1019	12	)	)	PUNCT
fsr-3199	1019	13	.	.	PUNCT
fsr-3199	1020	1	net	net	ADJ
fsr-3199	1020	2	selectivity	selectivity	NOUN
fsr-3199	1020	3	revisited	revisit	VERB
fsr-3199	1020	4	.	.	PUNCT
fsr-3199	1021	1	journal	journal	NOUN
fsr-3199	1021	2	of	of	ADP
fsr-3199	1021	3	economics	economic	NOUN
fsr-3199	1021	4	and	and	CCONJ
fsr-3199	1021	5	finance	finance	NOUN
fsr-3199	1021	6	,	,	PUNCT
fsr-3199	1021	7	17	17	NUM
fsr-3199	1021	8	,	,	PUNCT
fsr-3199	1021	9	73–79	73–79	NOUN
fsr-3199	1021	10	.	.	PUNCT
fsr-3199	1022	1	marcus	marcus	PROPN
fsr-3199	1022	2	,	,	PUNCT
fsr-3199	1022	3	a.	a.	PROPN
fsr-3199	1022	4	j.	j.	PROPN
fsr-3199	1022	5	(	(	PUNCT
fsr-3199	1022	6	1990	1990	NUM
fsr-3199	1022	7	)	)	PUNCT
fsr-3199	1022	8	.	.	PUNCT
fsr-3199	1023	1	the	the	DET
fsr-3199	1023	2	magellan	magellan	PROPN
fsr-3199	1023	3	fund	fund	PROPN
fsr-3199	1023	4	and	and	CCONJ
fsr-3199	1023	5	market	market	NOUN
fsr-3199	1023	6	efficiency	efficiency	NOUN
fsr-3199	1023	7	.	.	PUNCT
fsr-3199	1024	1	journal	journal	PROPN
fsr-3199	1024	2	of	of	ADP
fsr-3199	1024	3	portfolio	portfolio	PROPN
fsr-3199	1024	4	management	management	NOUN
fsr-3199	1024	5	,	,	PUNCT
fsr-3199	1024	6	17	17	NUM
fsr-3199	1024	7	,	,	PUNCT
fsr-3199	1024	8	85–88	85–88	NUM
fsr-3199	1024	9	.	.	PUNCT
fsr-3199	1025	1	mcgahan	mcgahan	NOUN
fsr-3199	1025	2	,	,	PUNCT
fsr-3199	1025	3	a.	a.	NOUN
fsr-3199	1025	4	m.	m.	PROPN
fsr-3199	1025	5	&	&	CCONJ
fsr-3199	1025	6	porter	porter	PROPN
fsr-3199	1025	7	,	,	PUNCT
fsr-3199	1025	8	m.	m.	PROPN
fsr-3199	1025	9	e.	e.	PROPN
fsr-3199	1025	10	(	(	PUNCT
fsr-3199	1025	11	1997	1997	NUM
fsr-3199	1025	12	)	)	PUNCT
fsr-3199	1025	13	.	.	PUNCT
fsr-3199	1026	1	how	how	SCONJ
fsr-3199	1026	2	much	much	ADJ
fsr-3199	1026	3	does	do	AUX
fsr-3199	1026	4	industry	industry	NOUN
fsr-3199	1026	5	matter	matter	NOUN
fsr-3199	1026	6	,	,	PUNCT
fsr-3199	1026	7	really	really	ADV
fsr-3199	1026	8	?	?	PUNCT
fsr-3199	1027	1	strategic	strategic	ADJ
fsr-3199	1027	2	management	management	NOUN
fsr-3199	1027	3	journal	journal	NOUN
fsr-3199	1027	4	,	,	PUNCT
fsr-3199	1027	5	18	18	NUM
fsr-3199	1027	6	,	,	PUNCT
fsr-3199	1027	7	15–30	15–30	NUM
fsr-3199	1027	8	.	.	PUNCT
fsr-3199	1028	1	porter	porter	NOUN
fsr-3199	1028	2	,	,	PUNCT
fsr-3199	1028	3	m.	m.	PROPN
fsr-3199	1028	4	e.	e.	PROPN
fsr-3199	1028	5	(	(	PUNCT
fsr-3199	1028	6	1985	1985	NUM
fsr-3199	1028	7	)	)	PUNCT
fsr-3199	1028	8	.	.	PUNCT
fsr-3199	1029	1	competitive	competitive	ADJ
fsr-3199	1029	2	advantage	advantage	NOUN
fsr-3199	1029	3	:	:	PUNCT
fsr-3199	1029	4	creating	create	VERB
fsr-3199	1029	5	and	and	CCONJ
fsr-3199	1029	6	sustaining	sustain	VERB
fsr-3199	1029	7	superior	superior	ADJ
fsr-3199	1029	8	performance	performance	NOUN
fsr-3199	1029	9	.	.	PUNCT
fsr-3199	1030	1	new	new	PROPN
fsr-3199	1030	2	york	york	PROPN
fsr-3199	1030	3	,	,	PUNCT
fsr-3199	1030	4	ny	ny	PROPN
fsr-3199	1030	5	:	:	PUNCT
fsr-3199	1030	6	free	free	ADJ
fsr-3199	1030	7	press	press	NOUN
fsr-3199	1030	8	.	.	PUNCT
fsr-3199	1031	1	pozen	pozen	PROPN
fsr-3199	1031	2	,	,	PUNCT
fsr-3199	1031	3	r.	r.	PROPN
fsr-3199	1031	4	,	,	PUNCT
fsr-3199	1031	5	&	&	CCONJ
fsr-3199	1031	6	hamacher	hamacher	NOUN
fsr-3199	1031	7	,	,	PUNCT
fsr-3199	1031	8	t.	t.	PROPN
fsr-3199	1031	9	(	(	PUNCT
fsr-3199	1031	10	2011	2011	NUM
fsr-3199	1031	11	)	)	PUNCT
fsr-3199	1031	12	.	.	PUNCT
fsr-3199	1032	1	most	most	ADV
fsr-3199	1032	2	likely	likely	ADJ
fsr-3199	1032	3	to	to	PART
fsr-3199	1032	4	succeed	succeed	VERB
fsr-3199	1032	5	:	:	PUNCT
fsr-3199	1032	6	leadership	leadership	NOUN
fsr-3199	1032	7	in	in	ADP
fsr-3199	1032	8	the	the	DET
fsr-3199	1032	9	fund	fund	NOUN
fsr-3199	1032	10	industry	industry	NOUN
fsr-3199	1032	11	.	.	PUNCT
fsr-3199	1033	1	financial	financial	ADJ
fsr-3199	1033	2	analysts	analyst	NOUN
fsr-3199	1033	3	journal	journal	NOUN
fsr-3199	1033	4	,	,	PUNCT
fsr-3199	1033	5	67	67	NUM
fsr-3199	1033	6	,	,	PUNCT
fsr-3199	1033	7	21–28	21–28	NUM
fsr-3199	1033	8	.	.	PUNCT
fsr-3199	1034	1	sullivan	sullivan	PROPN
fsr-3199	1034	2	,	,	PUNCT
fsr-3199	1034	3	r.	r.	PROPN
fsr-3199	1034	4	n.	n.	PROPN
fsr-3199	1034	5	,	,	PUNCT
fsr-3199	1034	6	&	&	CCONJ
fsr-3199	1034	7	xiong	xiong	PROPN
fsr-3199	1034	8	,	,	PUNCT
fsr-3199	1034	9	j.	j.	PROPN
fsr-3199	1034	10	x.	x.	PROPN
fsr-3199	1034	11	(	(	PUNCT
fsr-3199	1034	12	2012	2012	NUM
fsr-3199	1034	13	)	)	PUNCT
fsr-3199	1034	14	.	.	PUNCT
fsr-3199	1035	1	how	how	SCONJ
fsr-3199	1035	2	index	index	NOUN
fsr-3199	1035	3	trading	trading	NOUN
fsr-3199	1035	4	increases	increase	VERB
fsr-3199	1035	5	market	market	NOUN
fsr-3199	1035	6	vulnerability	vulnerability	NOUN
fsr-3199	1035	7	.	.	PUNCT
fsr-3199	1036	1	financial	financial	ADJ
fsr-3199	1036	2	analysts	analyst	NOUN
fsr-3199	1036	3	journal	journal	NOUN
fsr-3199	1036	4	,	,	PUNCT
fsr-3199	1036	5	68	68	NUM
fsr-3199	1036	6	,	,	PUNCT
fsr-3199	1036	7	70–84	70–84	PROPN
fsr-3199	1036	8	.	.	PUNCT
fsr-3199	1037	1	xiong	xiong	PROPN
fsr-3199	1037	2	,	,	PUNCT
fsr-3199	1037	3	j.	j.	PROPN
fsr-3199	1037	4	x.	x.	PROPN
fsr-3199	1037	5	,	,	PUNCT
fsr-3199	1037	6	ibbotson	ibbotson	PROPN
fsr-3199	1037	7	,	,	PUNCT
fsr-3199	1037	8	r.	r.	PROPN
fsr-3199	1037	9	g.	g.	PROPN
fsr-3199	1037	10	,	,	PUNCT
fsr-3199	1037	11	idzorek	idzorek	NOUN
fsr-3199	1037	12	,	,	PUNCT
fsr-3199	1037	13	t.	t.	NOUN
fsr-3199	1037	14	m.	m.	NOUN
fsr-3199	1037	15	,	,	PUNCT
fsr-3199	1037	16	&	&	CCONJ
fsr-3199	1037	17	chen	chen	PROPN
fsr-3199	1037	18	,	,	PUNCT
fsr-3199	1037	19	p.	p.	NOUN
fsr-3199	1037	20	(	(	PUNCT
fsr-3199	1037	21	2010	2010	NUM
fsr-3199	1037	22	)	)	PUNCT
fsr-3199	1037	23	.	.	PUNCT
fsr-3199	1038	1	the	the	DET
fsr-3199	1038	2	equal	equal	ADJ
fsr-3199	1038	3	importance	importance	NOUN
fsr-3199	1038	4	of	of	ADP
fsr-3199	1038	5	asset	asset	NOUN
fsr-3199	1038	6	allocation	allocation	NOUN
fsr-3199	1038	7	and	and	CCONJ
fsr-3199	1038	8	active	active	ADJ
fsr-3199	1038	9	management	management	NOUN
fsr-3199	1038	10	.	.	PUNCT
fsr-3199	1039	1	financial	financial	ADJ
fsr-3199	1039	2	analysts	analyst	NOUN
fsr-3199	1039	3	journal	journal	NOUN
fsr-3199	1039	4	,	,	PUNCT
fsr-3199	1039	5	66	66	NUM
fsr-3199	1039	6	,	,	PUNCT
fsr-3199	1039	7	22–30	22–30	NUM
fsr-3199	1039	8	.	.	PUNCT
fsr-3199	1040	1	zheng	zheng	PROPN
fsr-3199	1040	2	,	,	PUNCT
fsr-3199	1040	3	w.	w.	PROPN
fsr-3199	1040	4	,	,	PUNCT
fsr-3199	1040	5	&	&	CCONJ
fsr-3199	1040	6	tower	tower	PROPN
fsr-3199	1040	7	,	,	PUNCT
fsr-3199	1040	8	e.	e.	PROPN
fsr-3199	1040	9	(	(	PUNCT
fsr-3199	1040	10	2005	2005	NUM
fsr-3199	1040	11	)	)	PUNCT
fsr-3199	1040	12	.	.	PUNCT
fsr-3199	1041	1	fidelity	fidelity	PROPN
fsr-3199	1041	2	versus	versus	ADP
fsr-3199	1041	3	vanguard	vanguard	NOUN
fsr-3199	1041	4	:	:	PUNCT
fsr-3199	1041	5	comparing	compare	VERB
fsr-3199	1041	6	the	the	DET
fsr-3199	1041	7	performance	performance	NOUN
fsr-3199	1041	8	of	of	ADP
fsr-3199	1041	9	the	the	DET
fsr-3199	1041	10	two	two	NUM
fsr-3199	1041	11	largest	large	ADJ
fsr-3199	1041	12	mutual	mutual	ADJ
fsr-3199	1041	13	fund	fund	NOUN
fsr-3199	1041	14	families	family	NOUN
fsr-3199	1041	15	.	.	PUNCT
fsr-3199	1042	1	international	international	ADJ
fsr-3199	1042	2	review	review	NOUN
fsr-3199	1042	3	of	of	ADP
fsr-3199	1042	4	economics	economic	NOUN
fsr-3199	1042	5	and	and	CCONJ
fsr-3199	1042	6	business	business	NOUN
fsr-3199	1042	7	,	,	PUNCT
fsr-3199	1042	8	52	52	NUM
fsr-3199	1042	9	,	,	PUNCT
fsr-3199	1042	10	433–465	433–465	NUM
fsr-3199	1042	11	.	.	PUNCT
fsr-3199	1043	1	271c.y	271c.y	X
fsr-3199	1043	2	.	.	PUNCT
fsr-3199	1044	1	lin	lin	PROPN
fsr-3199	1044	2	/	/	SYM
fsr-3199	1044	3	financial	financial	ADJ
fsr-3199	1044	4	services	service	NOUN
fsr-3199	1044	5	review	review	VERB
fsr-3199	1044	6	23	23	NUM
fsr-3199	1044	7	(	(	PUNCT
fsr-3199	1044	8	2014	2014	NUM
fsr-3199	1044	9	)	)	PUNCT
fsr-3199	1044	10	249–271	249–271	NUM